Annual Report 2077 78 Nepali

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s'n ufx{:Yo pTkfbgsf] If]qut ;+/rgf @
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d'b|f:kmLlt / tna tyf Hofnfb/ ;"rsf° #
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df}lb|s tyf ljQLo l:ylt !#
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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_ #
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tflnsf !=$ ljlgdo b/ k|j[lQ &
tflnsf !=% ;/sf/L ljQ 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/ !%
tflnsf !=!@ x'nfs art a}+ssf] sf/f]af/ ljj/0f !&
tflnsf !=!# lgIf]k tyf shf{ ;'/If0f sf]ifsf] 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{ !=& ;/sf/L vr{sf] ;+/rgf -cfly{s jif{ @)&&÷&*_ *
rf6{ !=* g]kfnsf] ljQLo k|0ffnLsf] ;+/rgf @)&* c;f/ d;fGt !*
rf6{ !=( z]o/ ahf/ kl/;"rs–g]K;]sf] k|j[lQ !(
efu ! tflnsfx¿
tflnsf ! ljZjsf] cfly{s j[l4, d"No tyf Jofkf/ @)
tflnsf @ ;dli6ut cfly{s kl/;"rsx¿ @!
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tflnsf $ k|fb]lzs j[l4 b/ tyf c+z @@
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 @^
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 #&
Tfflnsf @) g]kfn ;/sf/sf] s'n cfGtl/s C0f #*
tflnsf @! df}lb|s ;j]{If0f #(
tflnsf @@ s]Gb|Lo a}+s ;j]{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¿sf] nufgLdf /x]sf] 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 ljQLo ;+:yfx¿sf] ;fwgsf] ;|f]t 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 $(
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efu @
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df}lb|s gLltsf] cGtl/d tyf ;+rfng nIo %*
df}lb|s gLltsf pks/0fx¿ %*
cy{tGqsf k'g?Tyfgsf nflu ul/Psf Joj:yfx¿ %*
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v'b cfGtl/s C0f kl/rfng ^!
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 ^@
ljQLo If]q ;'wf/, ljQLo kx'“r lj:tf/ tyf lgodg ^$
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ljb]zL ljlgdo Joj:yfkg &@
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tflnsf ;"rL
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cg'kft -k|ltztdf_ %*
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tflnsf @=% ljsf; C0fkq lgisfzg ^!
tflnsf @=^ s'n ltg{ afFsL gful/s artkq tyf j}b]lzs /f]huf/ artkq ^!
tflnsf @=& v'b cfGtl/s C0f kl/rfng ^@
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 @=!) t/ntf k|zf]rg ^#
tflnsf @=!! t/ntf k|jfx ^$
tflnsf @=!@ :yfgLo txdf jfl0fHo a}+ssf zfvf ^$
tflnsf @=!# a}+s tyf ljQLo ;+:yfsf zfvf ^%
tflnsf @=!$ Ps–cfk;df ufEg]÷ufleg] tyf k|flKt ePsf ;+:yfx¿ ^%
tflnsf @=!% jfl0fHo a}+sx¿sf k|d'v kl/;"rsx¿ -ckl/is[t_ ^*
tflnsf @=!^ ljsf; a}+sx¿sf k|d'v kl/;"rsx¿ -ckl/is[t_ ^(
tflnsf @=!& ljQ sDkgLx¿sf k|d'v kl/;"rsx¿ -ckl/is[t_ &)
tflnsf @=!* n3'ljQ ljQLo ;+:yfx¿sf k|d'v kl/;"rsx¿ -ckl/is[t_ &!
tflnsf @=!( ljB'tLo dfWodaf6 ul/g] /sd e'QmfgL ;Ldf &%
tflnsf @=@) cf/l6lhP; k|0ffnLdfkm{t\ ePsf] sf/f]af/sf] ljj/0f &^
tflnsf @=@! gf]6 :6s df}Hbft ljj/0f &&
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 @=@% kfFr jif{sf] hgzlQm ;DaGwL ljj/0f &(
Tfflnsf @=@^ sfo{/t hgzlQm ;DaGwL ljj/0f &(
tflnsf @=@& cfly{s jif{ @)&&÷&* df ePsf] kbk"lt{ ;DaGwL ljj/0f *)
tflnsf @=@* kfFr jif{sf] kbk"lt{ ;DaGwL ljj/0f *!
tflnsf @=@( cfly{s jif{ @)&&÷&* df k|fKt z+sf:kb sf/f]af/ ;DaGwL ljj/0f *@
tflnsf @=#) d'2fsf] ljj/0f *#
tflnsf @=#! ef= ?= sf]ifx¿sf] ladf *&
tflnsf @=#@ Ph]G;L a}+sx¿df hDdf ul/Psf] ljb]zL d'b|fsf] ljj/0f *&
tflnsf @=## Ol;l; tyf cfOlkP; sfof{Gjog cg'udg ljj/0f **
tflnsf @=#$ kbcg';f/ cGt{/fli6«o tflnd tyf sfo{qmdx¿df dgf]gogsf] 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 @=@ ;dli6ut lg/LIf0f ul/Psf jfl0fHo a}+sx¿ !)#
cg';"rL @=# ;dli6ut lg/LIf0f ul/Psf ljsf; a}+sx¿ !)#
cg';"rL @=$ ;dli6ut lg/LIf0f ul/Psf n3'ljQ ljQLo ;+:yfx¿ !)$
cg';"rL @=% ahf/ lgdf{tfsf] Ohfhtk|fKt a}+s tyf ljQLo ;+:yfx¿ !)$
cg';"rL @=^ j}b]lzs /f]huf/ artkqsf] laqmL Ph]06sf] sfo{ ug{ Ohfhtk|fKt ;+:yfx¿ !)%
cg';"rL @=& ;+rfns ;ldlt !)%
cg';"rL @=* ljlzi6 >]0fL / k|yd >]0fL clws[tx¿sf] gfdfjnL !)^
efu #
g]kfn /fi6« a}+ssf] ljQLo cj:yfsf] ljj/0f
;DklQ tyf bfloTj !)(
cfo ljj/0f !!)
ljQLo cj:yfsf] ljj/0f !!!
sfo{sf/L ;f/f+z
1= sf]le8–!( ;+qmd0fsf] sf/0f ;+s'rgdf uPsf] ljZj cy{tGqsf] k'g?Tyfgdf vf]ksf] pknAwtfn] d'Vo e"ldsf v]Ng]
b]lvPsf] 5 . cGt/f{li6«o d'b|fsf]if (IMF) åf/f @)@! cS6f]a/df k|sflzt World Economic Outlook cg';f/ ;g\
@)!( df ljZjsf] cfly{s j[l4b/ @=* k|ltzt /x]sf]df ;g\ @)@) df #=! k|ltztn] C0ffTds /x]sf] 5 . ;g\
@)@! df o:tf] j[l4b/ %=( k|ltzt /xg] / ;g\ @)@@ Dff $=( k|ltzt k'Ug] d'b|fsf]ifsf] k|If]k0f /x]sf] 5 .
2= cGt/f{li6«o d'b|fsf]ifsf cg';f/ ;g\ @)@! df ljsl;t b]zx¿sf] cfly{s j[l4b/ %=@ k|ltztn], pbLodfg tyf
ljsf;f]Gd'v b]zx¿sf] ^=$ k|ltztn] / pbLodfg tyf ljsf;f]Gd'v PlzofnL b]zx¿sf] cfly{s j[l4b/ &=@
k|ltztn] wgfTds x'g] k|If]k0f 5 . ;g\ @)@! df l5d]sL /fi6« ef/t / rLgsf] cfy{qGq qmdzM (=% k|ltzt tyf
*=) k|ltztn] lj:Tff/ x'g] sf]ifsf] k|If]k0f 5 .
3= ;g\ @)@! df ljsl;t b]zx¿df @=* k|ltzt / pbLodfg tyf ljsf;f]Gd'v b]zx¿df %=% k|ltzt d'b|f:kmLlt /xg]
cg'dfg 5 . ;g\ @)@) df ljsl;t b]zx¿df )=& k|ltzt / pbLodfg tyf ljsf;f]Gd'v b]zx¿df %=! k|ltzt
d'b|f:kmLlt /x]sf] lyof] .
4= s]Gb|Lo tYofÍ ljefusf cg';f/ cfly{s jif{ @)&&÷&* df g]kfnsf] s'n ufx{:Yo pTkfbg j[l4b/ cfwf/e"t d"Nodf
#=(* k|ltzt / pTkfbssf] d"Nodf $=)! k|ltztn] wgfTds /x]sf] k|f/lDes cg'dfg 5 . ;dLIff jif{df s[lif If]qsf]
pTkfbg @=^$ k|ltztn] j[l4 ePsf] / u}/–s[lif If]qsf] pTkfbg $=%& k|ltztn] lj:tf/ ePsf] cg'dfg ul/Psf] 5 .
oBlk, rf}yf] qodf;df ePsf] ;+qmd0fsf] bf];|f] nx/n] ubf{ of] j[l4b/ sfod x'g r'gf}tLk"0f{ b]lvPsf] 5 .
5= cfly{s jif{ @)&&÷&* df cf};t pkef]Qmf d'b|f:kmLlt #=^ k|ltzt /x]sf] 5 . cl3Nnf] jif{ o:tf] d'b|f:kmLlt ^=!%
k|ltzt /x]sf] lyof] . ;dLIff jif{df vfB tyf k]o kbfy{ ;d"x / u}/–vfB tyf ;]jf ;d"xsf] cf};t d'b|f:kmLlt
qmdzM % k|ltzt / @=%! k|ltzt /x]sf] 5 .
6= cfly{s jif{ @)&&÷&* df s'n j:t' lgof{t $$=$ k|ltztn] j[l4 eO{ ?= !$! ca{ !@ s/f]8 / s'n j:t' cfoft
@*=& k|ltztn] j[l4 eO{ ?= !%#( ca{ *$ s/f]8 /x]sf] 5 . ;dLIff jif{df s'n j:t' Jofkf/ 3f6f ?= !#(* ca{ &!
s/f]8 sfod ePsf] 5, h'g s'n ufx{:Yo pTkfbgsf] #@=* k|ltzt xf] .
7= cfly{s jif{ @)&&÷&* df rfn' vftf ?= ### ca{ ^& s/f]8n] 3f6fdf / zf]wgfGt/ l:ylt ?= ! ca{ @# s/f]8n]
artdf /x]sf] 5 . @)&* c;f/ d;fGtdf s'n ljb]zL ljlgdo ;l~rlt ?= !#(( ca{ # s/f]8 sfod ePsf] 5 .
a}+lsË If]qsf] ljb]zL ljlgdo ;l~rlt cd]l/sL 8n/df !! ca{ &% s/f]8 /x]sf] 5 .
8= cfly{s jif{ @)&&÷&* df g]kfn ;/sf/sf] cGo k|flKt ;d]t u/L ?= (&* ca{ &$ s/f]8 /fh:j ;+sng ePsf] 5
eg] s'n ;/sf/L vr{ ?= !!*) ca{ (% s/f]8 /x]sf] 5 .
9= cfly{s jif{ @)&&÷&* df lj:t[t d'b|fk|bfo @!=* k|ltztn] / ;+s'lrt d'b|fk|bfo @@=^ k|ltztn] a9]sf] 5 .
To;}u/L, s'n cfGtl/s shf{ @^=* k|ltztn] tyf df}lb|s If]qsf] lghL If]qdflysf] bfjL @^=# k|ltztn] a9]sf] 5 .
;fy}, a}+s tyf ljQLo ;+:yfx¿sf] lgIf]k @!=$ k|ltztn] / tL ;+:yfx¿af6 lghLIf]qdf k|jflxt shf{ @&=#
k|ltztn] a9]sf] 5 .
10= cfly{s jif{ @)&&÷&* df v'nfahf/ sf/f]af/sf ljleGg pks/0fx¿dfk{mt s'n ?= #)# ca{ @( s/f]8 t/ntf
k|zf]rg ul/Psf] 5 eg] s'n ?= ^& ca{ ($ s/f]8 t/ntf k|jfx ul/Psf] 5 . ;dLIff jif{df ?= #&) ca{ #$
s/f]8sf] :yfoL t/ntf ;'ljwf pkof]u ePsf] 5 .
11= @)&* c;f/df jfl0fHo a}+sx¿sf] shf{ tyf lgIf]ksf] efl/t cf};t Aofhb/ qmdzM *=$# k|ltzt / $=^% k|ltzt
/x]sf] 5 . To;}u/L, jfl0fHo a}+sx¿sf] cGt/a}+s Aofhb/ @)&* c;f/df $=!@ k|ltzt /x]sf] 5 eg] a}+s tyf
ljQLo ;+:yfx¿sf] cGt/ a}+s Aofhb/ $=!$ k|ltzt /x]sf] 5 .
12= cfly{s jif{ @)&&÷&* df jfl0fHo a}+sx¿sf] s'n ;DklQ÷bfloTj @#=$ k|ltztn] j[l4 eO{ ?= %#(@ ca{ %# s/f]8,
ljsf; a}+sx¿sf] @%=* k|ltztn] j[l4 eO{ ?= %!* ca{ #$ s/f]8 / ljQ sDkgLx¿sf] !=# k|ltztn] j[l4 eO{ ?=
!@^ ca{ @ s/f]8 sfod ePsf] 5 . To;}u/L, n3'ljQ ljQLo ;+:yfx¿sf] s'n ;DklQ÷bfloTj #& k|ltztn] j[l4 eO{
?= $$% ca{ %) s/f]8 sfod ePsf] 5 .
13= o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:Yffx¿sf] ;+Vof @)&* c;f/ d;fGtdf !## /x]sf] 5 . o;dWo] @&
jfl0fHo a}+s, !* ljsf; a}+s, !& ljQsDkgL, &) n3'ljQ ;+:yf / ! k"jf{wf/ ljsf; a}+s /x]sf 5g\ .
i
;dli6ut cfly{s tyf ljQLo cj:yf
14= lgIf]k tyf shf{ ;'/If0f sf]ifn] @)&* c;f/ d;fGt;Dddf ?= !$! ca{ shf{ / ?= *!! ca{ ^@ s/f]8 lgIf]k
;'/If0f u/]sf] 5 .
15= shf{ ;"rgf s]Gb|af6 cfly{s jif{ @)&&÷&* df @& jfl0fHo a}+s, !* ljsf; a}+s, !& ljQsDkgL / &) n3'ljQ
ljQLo ;+:yfn] hDdf %@ nfv *$ xhf/ #^! shf{sf] ;"rgf dfu u/]sf lyP . pQm s]Gb|df @)&& 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 .
16= @)&* c;f/ d;fGtdf g]K;] ;"rsfÍ @**#=$ ljGb'df k'u]sf] 5 eg] ahf/ k'FhLs/0f ?= $)!) ca{ (^ s/f]8
sfod ePsf] 5 . ahf/ k'FhLs/0fsf] s'n ufx{:Yo pTkfbg;+Fusf] cg'kft ($ k|ltzt /x]sf] 5 .
17= ;dli6ut cfly{s :yfloTj sfod ub}{ ;/sf/sf] nlIft cfly{s j[l4nfO{ ;xof]u k'¥ofpg Pjd\ g]kfn ;/sf/sf]
ah]6df plNnlvt gLlt tyf sfo{qmdx¿;Fu ;d]t tfbfTDotf x'g] u/L o; a}+sn] cfly{s jif{ @)&&÷&* sf] df}lb|s
gLlt @)&& ;fpg @ ut] ;fj{hlgs u/]sf] lyof] .
18= sf]le8–!( sf] sf/0f lzlyn ePsf] cy{tGqdf ;dli6ut cfGtl/s dfu clej[l4 ug]{, dfu kIfaf6 d'b|f:kmLlt tyf
afXo If]q :yfloTjdf k|lts"n k|efj kg{ glbg pko'Qm df}lb|s tyf t/ntf Joj:yfkg ug]{, nlIft cfly{s
j[l4b/nfO{ ;xhLs/0f ug{ /f]huf/L k|j4{g / pBdzLntf ljsf; ug]{, ljB'tLo e'QmfgLnfO{ k|fyldstf lbFb} l8lh6n
cy{tGqsf] lgdf{0fdf hf]8 lbg] / k'g/shf{ tyf k|fyldstf k|fKt If]q shf{ dfkm{t pTkfbgd'ns If]qdf ljQLo ;fwg
kl/rfng ug]{ df}lb|s gLltsf k|d'v p2]Zo /x]sf lyP .
19= cfly{s jif{ @)&&÷&* df cf};t pkef]Qmf d'b|f:kmLlt & k|ltzt leq 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]{ nIo df}lb|s
gLltsf] /x]sf] lyof] .
20= sf]le8 !( sf] c;/nfO{ dWogh/ u/L @)&^ r}t !^ df # k|ltzt sfod ul/Psf] a}+s tyf ljQLo ;+:yfx¿n]
sfod ug'{kg]{ clgjfo{ gub cg'kftnfO{ oyfjt\ /flvof] . To;}u/L, j}wflgs t/ntf cg'kft jfl0fHo a}+sx¿sf nflu
!) k|ltzt, ljsf; a}+ssf nflu * k|ltzt / ljQ sDkgLx¿sf nflu & k|ltzt sfod ug'{kg]{ Joj:yfnfO{
lg/Gt/tf lbOPsf] lyof] . clGtd C0fbftf ;'ljwf tyf ;'/If0fkqx¿sf] l8isfp06 ug]{ k|of]hgsf] nflu k|of]u ul/g]
a}+sb/nfO{ % k|ltztdf oyfjt sfod ul/Psf] lyof] .
21= 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] o; a}+såf/f Aofhb/ sl/8f]/sf] tNnf] ;Ldf ! k|ltzt, dflyNnf] ;Ldf % k|ltzt /
gLltut b/sf] ?kdf /x]sf] b'O{ xKtf cjlwsf] l/kf] b/nfO{ # k|ltztdf sfod ul/Psf] lyof] .
22= jfl0fHo a}+sx¿n] cfˆgf] s'n shf{sf] Go"gtd !) k|ltzt s[lif If]qdf k|jfx ug'{kg]{ Joj:yfnfO{ kl/dfh{g u/L s'n
shf{sf] @)&* c;f/ d;fGt;Dd Go"gtd !! k|ltzt, @)&( c;f/ d;fGt;Dd !# k|ltzt / @)*) c;f/
d;fGt;Dd !% k|ltzt shf{ s[lif If]qdf / Go"gtd !% k|ltzt shf{ phf{ / ko{6g If]qdf k|jfx ug'{kg]{ Joj:yfnfO{
kl/dfh{g u/L @)&* c;f/ d;fGt;Dd s'n shf{sf] Go"gtd ^ k|ltzt, @)&( c;f/ d;fGt;Dd & k|ltzt,
@)*) c;f/ d;fGt;Dd ( k|ltzt / @)*! c;f/ d;fGt;Dd !) k|ltzt pmhf{ If]qdf shf{ k|jfx ug'{kg]{ Joj:yf
ul/Psf] 5 .
23= jfl0fHo a}+sx¿n] s'n shf{ nufgLsf] @)&* c;f/;Dddf Go"gtd !! k|ltzt, @)&( c;f/;Dddf !@ k|ltzt,
@)*) c;f/;Dddf !$ k|ltzt / @)*! c;f/;Dddf !% k|ltzt n3', 3/]n', ;fgf tyf demf}nf pBd If]qdf ?= !
s/f]8 eGbf sd /sdsf] shf{ k|jfx ug'{kg]{ Joj:yf ul/Psf] 5 .
24= sf]le8–!( ;+qmd0fsf sf/0f k|efljt cy{tGq k'g?Tyfg ug{ a}+s tyf ljQLo ;+:yfx¿sf] ;fwg k|jfx clej[l4 ug{
shf{ ;|f]t kl/rfng cg'kft (CCD Ratio) sf] ;Ldf @)&* c;f/ d;fGt;Ddsf] nflu *) k|ltztaf6 j[l4 u/L
*% k|ltzt sfod ul/Psf] lyof] .
25= a}+s tyf ljQLo ;+:yf Ps cfk;df ufEg] jf ufleg] ;DaGwL ljlgodfjnL sfof{Gjogdf cfPkl5 ufEg]÷ufleg]
-dh{/_ tyf k|flKt -PlSjlhzg_ k|lqmof adf]lhd @)&* c;f/ d;fGt;Dd s'n @@( a}+s tyf ljQLo ;+:yfx¿ Ps
cfk;df ufEg]÷ufleg] tyf k|flKt k|lqmofdf ;+nUg eO{ %* ;+:yf sfod ePsf 5g\ . ;dLIff jif{df dfq æsÆ, ævÆ,
/ æuÆ ju{sf u/L ## ;+:yfx¿ Ps cfk;df ufEg]÷ufleg] tyf k|flKt k|lqmofdf ;xefuL eO{ !@ a}+s tyf ljQLo
;+:yf sfod x'gk'u]sf 5g\ . pQm cjlwdf ePsf hDdf @) j6f ufEg]÷ufleg] tyf k|flKtdWo] ufEg]÷ufleg]tkm{ !)
/ k|flKttkm{ !) /x]sf 5g\ .
ii
26= ljQLo ;+:yfx¿sf] ;~hfn lj:tf/;Fu} ljQLo kx'Fr a9\b} uPsf] 5 . ;/sf/sf] k|To]s :yfgLo txdf sDtLdf Pp6f
jfl0fHo a}+ssf] zfvf k'¥ofpg] nIocg'?k s'n &%# :yfgLo tx dWo] @)&* c;f/ d;fGtdf &%) :yfgLo txdf
jfl0fHo a}+ssf] pkl:ylt k'u]sf] 5 . To;}u/L, @)&* c;f/ d;fGt;Dddf æsÆ ju{sf $&%#, ævÆ ju{sf !)@#,
æuÆ ju{sf @@@ / æ3Æ ju{sf $^*% u/L a}+s tyf ljQLo ;+:yfx¿sf] zfvf ;+Vof s'n !),^*# k'us ] f] 5 . k|lt
a}+s tyf ljQLo ;+:yfx¿sf] zfvfaf6 cf};tdf sl/a @,*$$ hg;+Vofn] ;]jf k|fKt ug{ ;Sg] b]lvG5 . ;fy},
zfvf/lxt a}+lsË ;]jfsf] ;+Vof !,&)^ k'u]sf] 5 .
27= @)&& 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;fGt;Dddf !^=@# k|ltztn] j[l4 eO{ rngrNtLdf /x]sf s'n gf]6 ?= ^*# ca{ %) s/f]8 a/fa/sf
5g\ .
28= @)&* c;f/ d;fGtdf a}+sdf k|zf;gtk{m (*^ / k|fljlwstk{m &% u/L s'n !)^! hgf sd{rf/Lx¿ sfo{/t /x]sf
5g\ . sfo{/t s'n hgzlQmdWo] txut ?kdf clws[ttk{m %@@, ;xfostkm{ $$& / >]0fL ljxLg sfof{no
;xof]uLtk{m (@ hgf /x]sf 5g\ .
29= a}zfv !@, @)&@ sf] ljgfzsf/L e"sDkn] Ifltu|:t Affn'jf6f/ / yfkfynLl:yt ejgx¿ k'glg{df{0f ug{ a+}s / g]kfn
;/sf/, zx/L ljsf; dGqfno, s]Gb|Lo cfof]hgf sfof{Gjog OsfO{ -ejg_ aLr ldlt @)&%÷)#÷@( df MOU
;DkGg ePcg';f/ :jLs[t Master Plan, Drawing, Design adf]lhd yfkfynLl:yt ejgx¿ k'glg{df{0f ug{ lgdf{0f
Joj;foL BILIL-Contech JV Naxal Kathmandu ;Fu lgdf{0f sfo{ ;DkGg cjlw #) dlxgf /xg] u/L ldlt
@)&%÷)%÷!) df ;Demf}tf ePsf]df @)&* c;f/ d;fGt;Dddf ejg lgdf{0fsf] sl/a &% k|ltzt ef}lts k|ult
ePsf] .
30= g]kfn ;/sf/, /fli6«o k'g/lgdf{0f k|flws/0f, s]Gb|Lo cfof]hgf sfof{Gjog OsfO{ -ejg_ n]
>L CICO Samanantar JV ;Fu afn'jf6f/l:yt ejgx¿ k'glg{df{0f ;Demf}tf u/]sf] / xfn ejg lgd{f0f sfo{ sl/a
^$ k|ltzt ;DkGg ePsf] 5 .
31= g]kfnu~hl:yt lgb]{zssf] ;flas cfjf; ejg eTsfO{ gofF lgdf{0f ug]{ sfo{sf] nflu lgdf{0f Joj;foL >L K.R.
Construction Kohalpur, Banke ;Fu ldlt @)&& r}q #! ut] ;Ddmf}tf eO{ ;f]xL ldltdf sfof{b]z k|bfg u/L
lgdf{0f sfo{ cufl8 a9fO{Psf] 5 .
32= sf]le8–!( sf] ;+qmd0faf6 :jf:Yo ;'/Iffdf hf]lvd pTkGgx'g ;Sg] cj:yfnfO{ Wofgdf /fVb} ;]jfk|jfxnfO{ lg/Gt/tf
lbg'kg]{ ePsf sf/0f a}+ssf] ;+rfns ;ldltn] 5'§} dfkb08 lgwf{/0f u/L :jf:Yo ;'/Iff ;DaGwL ljleGg pkfox¿
ckgfpFb} Work from Home, Flexible working hour ;d]tsf dfWodaf6 sfof{no ;+rfngsf] Joj:yf ul/Psf]
5 . o;} qmddf a}+ssf ;+rfns, sd{rf/L / sd{rf/L kl/jf/ ;d]t u/L %,%(% hgfsf] sf]/f]gf efO/; -sf]le8–!(_
aLdf ul/Psf] / @)&* c;f/ d;fGt;Dd sd{rf/L / sd{rf/Lsf kl/jf/sf] u/L hDdf !#( hgfn] ladfbfaL e'QmfgL
k|fKt u/]sf 5g\ .
33= cGt/f{li6«o bft[ lgsfo DFID sf] ;xof]udf UKaid Sakshyam Access to Finance sf] ;xsfo{df o; a}+sdf
@)&^ ebf} @^ ut]af6 cf}krfl/s ?kdf Real Time Gross Settlement (RTGS) System sf] ;'?jft eO{
;~rflnt RTGS System ldlt @)&&÷!)÷)@ df a}+ssf] :jfldTjdf x:tfGt/0f ePsf] 5 .
34= cf=j=@)&&÷&* sf] cjlwdf o; cl3 ;}4flGts ;xdltk|fKt u/]sf Ps -!_ j6f e'QmfgL k|0ffnL ;~rfns / rf}w -
!$_ j6f e'QmfgL ;]jfk|bfos ;+:yfx¿nfO{ cg'dltkq k|bfg ul/Psf] / !! j6f ;+:yfx¿sf] cfzokq /4 ul/Psf] 5
.
35= cg'dltkq k|fKt e'QmfgL ;DaGwL sfo{ ug]{ ;+:yfx¿nfO{ e'QmfgL k|0ffnL ;DaGwL PsLs[t lgb]{zg – @)&& hf/L u/L
ldlt @)&&÷)%÷!! df o; a}+ssf] j]a;fO6df /flvPsf] 5 .
36= cfly{s jif{ @)&&÷&* sf] cjlwdf RTGS System dfkm{t ?= @),$$^ ca{ %% s/f]8 a/fa/sf] g]kfnL d'b|fsf]
sf/f]af/ ePsf] 5 .
37= @)&* c;f/ d;fGtsf] ljQLo cj:yfsf] ljj/0f cg';f/ o; 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 .
38= ;dLIff jif{df cGo cfo÷Joo ;dfof]hg kZrft\ ?= !( ca{ #% s/f]8 ljt/0fof]Uo art sfod /x]sf] 5 . cl3Nnf]
jif{ ljt/0fof]Uo art ?= @* ca{ @! s/f]8 /x]sf] lyof] .
iii
efu
!
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° #
 af≈o If]q $
 ;/sf/L ljQ l:ylt &
 df}lb|s tyf ljQLo l:ylt !#
tflnsfx¿ @)
cg'';"rLx¿ %)
efu
!
ljZj cfly{s l:ylt tyf kl/b[Zo

1=1 sf]le8–!( ;+qmd0fsf] sf/0f ;ª\s'rgdf uPsf] ljZj cy{tGqsf] k'g?Tyfgdf vf]ksf] pknAwtfn] d'Vo
e"ldsf v]Ng] b]lvPsf] 5 . cGt/f{li6«o d'b|fsf]if (IMF) åf/f @)@! cS6f]a/df k|sflzt World Economic
Outlook cg';f/ ;g\ @)!( df ljZjsf] cfly{s j[l4b/ @=* k|ltzt /x]sf]df ;g\ @)@) df #=! k|ltztn]
C0ffTds /x]sf] 5 . ;g\ @)@! df o:tf] j[l4b/ %=( k|ltzt /xg] / ;g\ @)@@ Dff $=( k|ltzt k'Ug]
d'b|fsf]ifsf] k|If]k0f /x]sf] 5 .
1=2 ljsl;t b]zx¿sf]] ;du| cfly{s j[l4b/ ;g\ @)@) df $=% k|ltztn] C0ffTds /x]sf]df ;g\ @)@! df
;'wf/ eO{ %=@ k|ltzt x'g] d'b|fsf]ifsf] k|If]k0f 5 . pbLodfg / ljsf;f]Gd'v b]zx¿sf] cfly{s j[l4b/ ;g\
@)@) df @=! k|ltztn] C0ffTds /x]sf]df ;g\ @)@! df ^=$ k|ltzt x'g] k|If]k0f 5 . pbLodfg tyf
ljsf;f]Gd'v PlzofnL b]zx¿sf] cfly{s j[l4b/ ;g\ @)@) df )=* k|ltztn] C0ffTds /x]sf]df ;g\ @)@!
df &=@ k|ltzt x'g] k|If]k0f 5 . ;g\ @)@) df ef/tsf] cfly{s j[l4b/ &=# k|ltztn] C0ffTds /x]sf]df
;g\ @)@! Dff (=% k|ltzt k'Ug] k|If]k0f 5 . To;}u/L, rLgsf] cfly{s j[l4b/ ;g\ @)@) df @=# k|ltzt
/x]sf]df ;g\ @)@! df *=) k|ltztn] lj:Tff/ x'g] d'b|fsf]ifsf] k|If]k0f 5 .
1=3 ;g\ @)@) df pkef]Qmf d'b|f:kmLltb/ ljsl;t b]zx¿df )=& k|ltzt / pbLodfg tyf ljsf;f]Gd'v
b]zx¿df %=! k|ltzt sfod /x]sf] 5 . ;g\ @)@! df d'b|f:kmLlt b/ ljsl;t b]zx¿df @=* k|ltzt /
pbLodfg tyf ljsf;f]Gd'v b]zx¿df %=% k|ltzt /xg] d'b|fsf]ifsf] k|If]k0f 5 . ;g\ @)@) df *=@
k|ltztn] ;+s'lrt ag]sf] j:t' tyf ;]jfsf] ljZj Jofkf/ ;g\ @)@!df (=& k|ltztn] a9\g] d'b|fsf]ifsf]
k|If]k0f 5 .
g]kfnsf] ;dli6ut cfly{s tyf ljQLo l:ylt
s'n ufx{:Yo pTkfbg
1=4 s]Gb|Lo tYofÍ ljefusf cg';f/ cfly{s jif{ rf6{ !=! M s'n ufx{:Yo pTkfbg j[l4b/
@)&&÷&* df b]zsf] oyfy{ s'n ufx{:Yo -cfwf/e"t d"Nodf_
pTkfbg j[l4b/ cfwf/e"t d"Nodf #=(* k|ltzt 10
/ pTkfbssf] d"Nodf $=)! k|ltzt /x]sf] 8
cg'dfg 5 . cl3Nnf] jif{ To:tf] j[l4b/ qmdzM 6

k|ltzt
@=!@ k|ltzt / @=)( k|ltztn] C0ffTds /x]sf] 4

lyof] . @)&&/&* sf] klxnf] qodf;df sf]le8sf] 2
c;/ t'ngfTds ?kdf sd ePsfn] lgif]wf1f / 0
aGbfaGbL v's'nf] x'Fbf cfly{s ultljlwdf ;'wf/ -2 2073/74 2074/75 2075/76 2076/77 2077/78
cfO{ cfly{s j[l4b/ cl3Nnf] jif{eGbf pRr /xg -4
uPsf] xf] . oBlk, rf}yf] qodf;df ePsf]
;+qmd0fsf] bf];|f] nx/n] of] j[l4b/ sfod x'g r'gf}tLk"0f{ b]lvPsf] 5 .
1=5 cfly{s j[l4sf] k|f/lDes tYofÍsf] cfwf/df ;dLIff jif{df s[lif If]qsf] pTkfbg @=^$ k|ltzt / u}/–s[lif
If]qsf] pTkfbg $=%& k|ltztn] j[l4 ePsf] cg'dfg 5 . cl3Nnf] jif{ s[lif If]qsf] pTkfbg @=@# k|ltzt
tyf u}/–s[lif If]qsf] pTkfbg #=(! k|ltztn] C0ffTds /x]sf] lyof] . ;dLIff jif{df 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{ o:tf] j[l4b/ #=^( k|ltztn] C0ffTds /x]sf] lyof] eg] ;]jf If]qsf] j[l4b/ #=(& k|ltztn]
C0ffTds /x]sf] lyof] .
cfly{s jif{ @)&&÷&* sf] jflif{s k|ltj]bg
s'n ufx{:Yo pTkfbgsf] If]qut ;+/rgf
1=6 ;dLIff jif{df s'n ufx{:Yo pTkfbgdf s[lif,
pBf]u tyf ;]jf If]qsf] c+z qmdzM @%=*# rf6{ !=@ M If]qut cfly{s j[l4b/
20
k|ltzt, !#=!! k|ltzt / ^!=)^ k|ltzt /x]sf]
5 . cl3Nnf] jif{ s'n ufx{:Yo pTkfbgdf oL 15
If]qx¿sf] c+z qmdzM @^=@! k|ltzt, !#=#& 10
k|ltzt
k|ltzt / ^)=$@ k|ltzt /x]sf] lyof] . 5
1=7 k|b]zut cfly{s j[l4 t'ngf ubf{ cfly{s jif{ 0
@)&&÷&* df d'n'ssf] s'n ufx{:Yo pTkfbgdf 2073/74 2074/75 2075/76 2076/77 2077/78
-5
;a}eGbf w]/} lx:;f afudtL k|b]zsf] #&=^*
k|ltzt /x]sf] 5 eg] ;a}eGbf sd lx:;f -10
s0ff{nL k|b]zsf] $=)# k|ltzt /x]sf] cg'dfg s[lif If]q pBf]u If]q ;]jf If]q
5.
1=8 j[xt cf}Bf]lus juL{s/0fsf] cfwf/df ;dLIff jif{df s'n ufx{:Yo pTkfbgdf k|fylds If]q, låtLo If]q /
t[tLo If]qsf] c+z qmdzM @^=$! 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 / ^)=$@ k|ltzt /x]sf]
lyof] .
tflnsf !=! M s'n ufx{:Yo pTkfbgdf k|fylds, låtLo / t[tLo If]qsf] c+z
-k|rlnt d"Nodf_
-k|ltztdf_
s'n ufx{:Yo pTkfbgdf c+z#
If]q
@)&#÷&$ @)&$÷&% @)&%÷&^ @)&^÷&&;+= @)&&÷&*k|f=
k|fylds If]q* 27.38 26.25 25.58 26.80 26.41
låQLo If]q** 13.97 14.54 14.36 12.78 12.53
t[tLo If]q*** 58.65 59.21 60.06 60.42 61.06

# 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
k|f= cg'dfg ;+= ;+zf]lwt cg'dfg
;|f]t M s]Gb|Lo tYofÍ ljefu
s[lif
1=9 cfly{s jif{ @)&&÷&* df s[lif pTkfbg @=^$ k|ltztn] j[l4 ePsf] cg'dfg 5 . cl3Nnf] jif{ s[lif If]qsf]
pTkfbg @=@# k|ltztn] a9]sf] lyof] .
pBf]u
1=10 ;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] . pBf]u If]qcGtu{t vfgL tyf pTvgg\sf] j[l4b/ &=$( k|ltzt, pTkfbgd"ns
pBf]usf] j[l4b/ #=*% k|ltzt, ljB't\, UofF;, jfik tyf jftfg's'lnt cfk"lt{sf] j[l4b/ &=&$ k|ltzt, kfgL
cfk"lt{, 9n Joj:yfkg tyf k'gMpTkfbgsf lqmofsnfk If]qsf] j[l4b/ !=^! k|ltzt / lgdf{0f If]qsf] j[l4b/
%=%^ k|ltzt /x]sf] cg'dfg 5 . cl3NNff] jif{ oL If]qsf] j[l4b/ qmdzM –@=@# k|ltzt, –*=%& k|ltzt,
@%=%* k|ltzt, @=!% k|ltzt / –$=(( k|ltzt /x]sf] lyof] .
;]jf
1=11 ;dLIff jif{df ;]jf If]q $=$# k|ltztn] j[l4 ePsf] cg'dfg 5 . cl3Nnf] jif{ o; If]qsf] j[l4b/ #=(&
k|ltztn] C0ffTds /x]sf] lyof] . ;dLIff jif{df ;]jf If]q cGtu{t yf]s, v'b|f Jofkf/, uf8L tyf
df]6/;fOsn dd{t ;]jfsf] j[l4b/ %=@& k|ltzt, oftfoft tyf e08f/ If]qsf] j[l4b/ ^=!@ k|ltzt, cfjf;
tyf ef]hg ;]jfsf] j[l4b/ !!=@ k|ltzt, ;'rgf tyf ;+rf/ If]qsf] j[l4b/ !=$% k|ltzt, ljQLo tyf aLdf
lqmofsnfksf] j[l4b/ %=*@ k|ltzt, 3/hUuf sf/f]jf/ ;]jfsf] j[l4b/ @=^$ k|ltzt /x]sf] cg'dfg 5 .
cl3NNff] jif{ oL If]qsf] j[l4b/ qmdzM –!)=^( k|ltzt, –!#=#& k|ltzt, –#^=(& k|ltzt, @=#) k|ltzt,
$=&% k|ltzt / @=#& k|ltzt /x]sf] lyof] .
art tyf s'n /fli6«o vr{of]Uo cfo
1=12 ;dLIff jif{df s'n ufx{:Yo art cg'kft ^=^@ k|ltzt /x]sf] cg''dfg 5 . cl3Nnf] jif{ o:tf] cg'kft ^=#%
k|ltzt /x]sf] lyof] . ;dLIff jif{df s'n /fli6«o art cg'kft #!=$) k|ltzt /x]sf] cg'dfg 5 . cl3NNff]
jif{ o:tf] cg'kft #@=^! k|ltzt /x]sf] lyof] .
1=13 cfly{s jif{ @)&&÷&* df s'n /fli6«o vr{of]Uo cfo &=^( 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_
?= ca{df k|ltzt kl/jt{g
ljj/0f @)&^÷&&* @)&&÷&***
@)&%÷&^ @)&^÷&& @)&&÷&*
s'n ufx{:Yo pTkfbg 3858.93 3914.70 4266.32 1.45 8.98
-pTkfbssf] d"Nodf_@
v'b k|fylds cfo# 39.92 46.10 17.85 15.50 -61.28
v'b rfn' x:tfGt/0f# 994.79 982.21 1039.38 -1.26 5.82
s'n vr{of]Uo cfo 4893.63 4943.02 5323.55 1.01 7.69

* ;+zf]lwt cg'dfg ** k|f/lDes cg'dfg
;|f]t M
@ s]Gb|Lo tYofÍ ljefu # g]kfn /fi6« a}+s
d'b|f:kmLlt / tna tyf Hofnfb/ ;"rsf°

pkef]Qmf d'b|f:kmLlt
1=14 cfly{s jif{ @)&&÷&* df cf};t pkef]Qmf rf6{ !=# M jflif{s cf};t pkef]Qmf
d'b|f:kmLlt #=^) k|ltzt /x]sf] 5 . cl3Nnf] jif{ d'b|f:kmLlt
o:tf] d'b|f:kmLlt ^=!% k|ltzt /x]sf] lyof] .
10
1=15 ;dLIff jif{df vfB tyf k]o kbfy{ ;d"x / u}/–
vfB tyf ;]jf ;d"xsf] cf};t d'b|f:kmLlt qmdzM
k|ltzt
%=)) / @=%! k|ltzt /x]sf] 5 . cl3Nnf] jif{df

oL ;d"xx¿sf] cf};t d'b|f:kmLlt qmdzM *=!^
k|ltzt / $=^! k|ltzt /x]sf] lyof] . 0
1=16 ;dLIff jif{df vfB tyf k]o kbfy{ ;d"x cGtu{t 2073/74 2074/75 2075/76 2076/77 2077/78
d'b|f:kmLlt vfB tyf k]o kbfy{ ;d"x
£o" tyf t]n / bfn tyf u]8fu'8L / u}/–vfB
u}/–vfB tyf ;]jf ;d"x
tyf ;]jf ;d"x cGtu{t oftfoft / ;~rf/
pk;d"xsf]] d'b|f:kmLlt cl3Nnf] jif{sf] t'ngfdf a9\g uPsf] 5 .
1=17 ;dLIff jif{df cf};t pkef]Qmf d'b|f:kmLlt kxf8df #=*& k|ltzt, lxdfndf @=*& k|ltzt, sf7df8f}+
pkTosfdf #=## k|ltzt / t/fO{df #=^* k|ltzt /x]sf] 5 . cl3NNff] jif{ o:tf] d'b|f:kmLlt b/ kxf8df
%=!) k|ltzt, lxdfndf $=(! k|ltzt, sf7df8f}+ pkTosfdf ^=(^ k|ltzt / t/fO{df ^=@( k|ltzt /x]sf]
lyof] .
g]kfn / ef/taLrsf] pkef]Qmf d'b|f:kmLlt cGt/
1=18 ;dLIff jif{df g]kfnsf] cf};t pkef]Qmf d'b|f:kmLlt #=^) k|ltzt / ef/tsf] %=*% k|ltzt /x]sf] 5 .
cl3Nnf] cfly{s jif{df g]kfn tyf ef/tsf] d'b|f:kmLlt qmdzM ^=!% k|ltzt / %=*) k|ltzt /x]sf] lyof] .
yf]s d'b|f:kmLlt
1=19 ;dLIff jif{df cf};t yf]s d'b|f:kmLlt &=^! rf6{ !=$ M jflif{s cf};t yf]s d'b|f:kmLlt
k|ltzt /x]sf] 5 . cl3Nnf] jif{ o:tf] d'b|f:kmLlt 14
12
^=*& k|ltzt /x]sf] lyof] . ;dLIff jif{df yf]s 10
8
d"No cGtu{t k|fylds j:t'x¿sf] cf};t 6
d'b|f:kmLlt !)=$^ k|ltzt, OGwg tyf phf{sf]
k|ltzt
4
2
)=&# k|ltzt / pTkflbt j:t'x¿sf] ^=() 0
k|ltzt /x]sf]] 5 . cl3Nnf] jif{ oL ;d"xx¿sf] -2
-4 2073/74 2074/75 2075/76 2076/77 2077/78
cf};t d'b|f:kmLlt qmdzM !@=)# k|ltzt, !=) -6
-8
k|ltzt / $=&( k|ltzt /x]sf]] lyof] . -10
1=20 j[xt cfly{s juL{s/0fsf] cfwf/df x]bf{ ;dLIff jflif{s cf}ift k|fylds j:t'
OGwg tyf pmhf{ pTkflbt j:t'
jif{df pkef]Uo j:t', dWojtL{ j:t' tyf k'FhLut
j:t'sf] cf};t d'b|f:kmLlt qmdzM &=&# k|ltzt, *=#@ k|ltzt / #=@& k|ltzt /x]sf] 5 .
/fli6«o tna tyf Hofnfb/ ;"rsf°
1=21 ;dLIff jif{df /fli6«o tna tyf Hofnfb/ ;"rsfÍ !=^) k|ltztn] j[l4 ePsf] 5 . cl3Nnf] jif{ pQm
;"rsfÍ (=$# k|ltztn] a9]sf]] lyof] . ;dLIff jif{df tna ;"rsfÍ / Hofnfb/ ;"rsfÍsf] cf};t j[l4b/
qmdzM )=)( k|ltzt / @=)$ k|ltzt /x]sf]] 5 . cl3Nnf] jif{df pQm ;"rsfÍx¿sf] cf};t j[l4b/ qmdzM
!#=$^ k|ltzt / *=#@ k|ltzt /x]sf] lyof] . ;dLIff jif{df Hofnfb/ ;"rsfÍ cGtu{t s[lif dhb"/,
cf}Bf]lus dhb"/ / lgdf{0f dhb"/sf] Hofnfb/ ;"rsfÍsf] cf};t j[l4b/ qmdzM @=@) k|ltzt, !=&! k|ltzt
/ !=(% k|ltzt /x]sf] 5 .
af≈o If]q
1=22 cfly{s jif{ @)&&÷&* df j}b]lzs Jofkf/ cGtu{t j:t' cfoftdf cfPsf] pRr j[l4sf sf/0f Jofkf/ 3f6f
km/flsnf] ePsf] 5 . cfly{s jif{ @)&^÷&& df sf]le8–!( ;+qmd0f lgoGq0f tyf /f]syfdsf nflu
cjnDag ul/Psf pkfox¿sf sf/0f cfly{s ultljlw ;':t ePsfn] j}b]lzs Jofkf/df sdL cfPsf] lyof] .
t/ ;dLIff jif{df pRr cfoft, cGt{/fli6«o ahf/df sRrf t]nsf] d"Nodf cfPsf] j[l4 Pjd\ ;]jf cfodf
;+s'rg nufotsf sf/0f ;du| zf]wgfGt/ l:ylt ;LdfGt ?kn] dfq artdf /Xof]] .
j}b]lzs Jofkf/
1=23 cfly{s jif{ @)&&÷&* df s'n j:t' lgof{t $$=$ k|ltztn] j[l4 eO{ ?= !$! ca{ !@ s/f]8 k'u]sf] 5 .
cl3Nnf] jif{ o:tf] lgof{t )=^ k|ltztn] a9]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=24 s'n j:t' lgof{tdWo] ef/t tk{msf] lgof{t cl3Nnf] jif{ !!=* k|ltztn] a9]sf]df cfly{s jif{ @)&&÷&* df
%!=& k|ltztn] j[l4 eO{ ?= !)^ ca{ #& s/f]8 k'u]sf] 5 . j:t'ut cfwf/df ;dLIff jif{df ef/ttkm{
d'Votof ;f]ofljg t]n, cn}+rL, h'6sf] af]/f, kf]lni6/ wfuf], h'; nufotsf j:t'x¿sf] lgof{t a9]sf] 5 .
1=25 rLgtkm{sf] lgof{t cl3Nnf] jif{ $#=% k|ltztn] 36]sf]df cfly{s jif{ @)&&÷&* df !$=& k|ltztn] 36]/
?= ! ca{ @ s/f]8 sfod ePsf] 5 . ;dLIff jif{df rLgtkm{ d'Votof pmgL un+}rf, x:tsnfsf ;fdfg,
tof/L kf]zfs, k|zf]lwt 5fnf, klZdgf nufotsf j:t'x¿sf] lgof{t a9]sf] 5 .
1=26 cGo d'n'stk{msf] lgof{t cl3Nnf] jif{ !*=@ k|ltztn] 36]sf]df cfly{s jif{ @)&&÷&* df @&=& k|ltztn]
j[l4 eO{ ?= ## ca{ &$ s/f]8 k'u]sf] 5 . ;dLIff jif{df cGo d'n'stk{m d'Votof pmgL un}+rf, tof/L
kf]zfs, klZdgf, ;'g rfFbLsf ;fdfg tyf u/uxgf, lrof nufotsf j:t'x¿sf] lgof{t a9]sf] 5 .
1=27 cfly{s jif{ @)&&÷&* df s'n j:t' cfoft @*=& k|ltztn] j[l4 eO{ ?= !%#( ca{ *$ s/f]8 k'u]sf] 5 .
cl3Nnf] jif{ o:tf] cfoft !%=^ k|ltztn] 36]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=28 cfly{s jif{ @)&&÷&* df ef/taf6 ePsf] j:t' cfoft #@=! k|ltztn] j[l4 eO{ ?= (&! ca{ ^) s/f]8
k'u]sf] 5 . cl3Nnf] jif{ o:tf] cfoft !(=( k|ltztn] 36]sf] lyof] . ;dLIff jif{df ef/taf6 ;jf/L ;fwg
tyf :k]o/ kf6{k'hf{, Pd=P;=ljn]6, wfg tyf rfdn, k]6«f]lnod kbfy{, ljB'QLo pks/0f nufotsf j:t'sf]
cfoft a9]sf] 5 .
1=29 rLgaf6 ePsf] j:t' cfoft cl3Nnf] jif{ !!=% k|ltztn] 36]sf]]df cfly{s jif{ @)&&÷&* df @*=^
k|ltztn j[l4 eO{ ?= @## ca{ (@ s/f]8 k'u]sf] 5 . ;dLIff jif{df rLgaf6 b"/;~rf/sf pks/0f,
d]l8snsf ;fdfg tyf kf6{k'hf{, cf}ifwL, tof/L kf]zfs, cGo d]lzg/L tyf kf6{;\ nufotsf j:t'x¿sf]
cfoft a9]sf] 5 .
1=30 cGo d'n'saf6 ePsf] j:t' cfoft cl3Nnf] jif{ %=# k|ltztn] 36]sf]df cfly{s jif{ @)&&÷&* df !(=^
k|ltztn] j[l4 eO{ ?= ##$ ca{ #! s/f]8 k'u]sf] 5 . ;dLIff jif{df cGo d'n'saf6 sRrf e6df;sf] t]n,
;'g, sf]Onf, vfg] t]n, cGo d]lzg/L tyf kf6{k'hf{ nufotsf j:t'x¿sf]] cfoft a9]sf] 5 .
1=31 cfly{s jif{ @)&&÷&* df s'n j:t' Jofkf/ 3f6f @&=# k|ltztn] j[l4 eO{ ?= !#(* ca{ &! s/f]8 k'u]sf]
5 . cl3Nnf] jif{ o:tf] Jofkf/ 3f6f !^=* k|ltztn] 36]sf]] lyof] . cl3Nnf] jif{ s'n ufx{:Yo pTkfbgdf s'n
Jofkf/ 3f6fsf] cg'kft @*=! k|ltzt /x]sf]df ;dLIff jif{df #@=* k|ltzt /x]sf] 5 . ;dLIff jif{df s'n
j:t' Jofkf/ 3f6fdWo] ef/t;Fusf] Jofkf/ 3f6f #)=! k|ltztn] j[l4 eO{ ?= *^% ca{ @# s/f]8, rLg;Fusf]
Jofkf/ 3f6f @*=( k|ltztn] j[l4 eO{ ?= @#@ ca{ (! s/f]8 / cGo d'n's;Fusf] Jofkf/ 3f6f !*=&
k|ltztn] j[l4 eO{ ?= #)) ca{ %& s/f]8 k'u]sf] 5 .
1=32 s'n j:t' Jofkf/ cl3Nnf] jif{ !$=^ k|ltztn] 36]sf]df cfly{s jif{ @)&&÷&* df @(=( k|ltztn] j[l4 eO{
?= !^*) ca{ (^ s/f]8 k'u]sf] 5 . cl3Nnf] jif{ s'n ufx{:Yo pTkfbgdf s'n Jofkf/sf] cg'kft ##=!
k|ltzt /x]sf]df ;dLIff jif{df #(=$ k|ltzt /x]sf] 5 . s'n Jofkf/df ef/t;Fusf] Jofkf/ cl3Nnf] jif{
!&=( k|ltztn] 36]sf]df cfly{s jif{ @)&&÷&* df ##=* k|ltzn] j[l4 eO{ ?= !)&& ca{ (* s/f]8 k'u]sf]
5 . rLg;Fusf] s'n Jofkf/ cl3Nnf] jif{ !!=* k|ltztn] 36]sf]df ;dLIff jif{df @*=# k|ltztn] 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|ltztn] j[l4 eO{ ?= #^* ca{ % s/f]8 k'u]sf] 5 .
1=33 cfly{s jif{ @)&&÷&* df lgof{t–cfoft cg'kft (=@ k|ltztdf /x]sf] 5 . cl3Nnf] jif{ o:tf] cg'kft *=@
k|ltzt /x]sf] lyof] . ;dLIff jif{df s'n lgof{t, s'n cfoft, s'n j:t' Jofkf/ 3f6f / s'n Jofkf/df
ef/t;Fusf] c+z qmdzM &%=$ k|ltzt, ^#=! k|ltzt, ^!=( k|ltzt / ^$=! k|ltzt /x]sf] 5 . cl3Nnf] jif{
ef/t;Fusf] oL c+zx¿ qmdzM &!=* k|ltzt, ^!=$ k|ltzt, ^)=% k|ltzt / ^@=@ k|ltzt /x]sf lyP .
;]jf vftf
1=34 cfly{s jif{ @)&&÷&* df ;]jf vftf ?= &@ ca{ *% s/f]8n] C0ffTds /x]sf] 5 . cl3Nnf] jif{ of] vftf ?=
(^ s/f]8 $& nfvn] C0ffTds /x]sf] lyof] .
1=35 cfly{s jif{ @)&&÷&* df ;]jf If]qtkm{sf] cfo $(=$ k|ltztn] sdL cfO{ ?= &( ca{ & s/f]8 sfod
ePsf] 5 . cl3Nnf] jif{ ;]jf cfo !%=* k|ltztn] 36]sf] lyof] . ;dLIff jif{df ;]jf vftf cGtu{t e|d0f
cfo **=! k|ltztn] sdL cfO{ ?= & ca{ @& s/f]8 sfod ePsf] 5 . cl3Nnf] jif{ o:tf] cfo !(=)
k|ltztn] 36]sf] lyof] .
1=36 cfly{s jif{ @)&&÷&* df s'n ;]jf e'QmfgL #=$ k|ltztn] sdL cfO{ ?= !%! ca{ (@ s/f]8 sfod ePsf]
5 . cl3Nnf] jif{ o:tf] e'QmfgL @!=$ k|ltztn] 36]sf] lyof] . ;]jf e'QmfgLtkm{ e|d0f vr{ #*=# k|ltztn]
sdL cfO{ ?= #@ ca{ *) s/f]8 sfod ePsf] 5 . cl3Nnf] jif{ o:tf] vr{ $)=# k|ltztn] 36]sf] lyof]] .
6«fG;km/
1=37 cfly{s jif{ @)&&÷&* df v'b 6«fG;km/ cfo (=! k|ltztn] j[l4 eO{ ?= !)&! ca{ #% s/f]8 k'u]sf] 5 .
cl3Nnf] jif{ o:tf] cfo !=% k|ltztn] 36]sf] lyof] .
1=38 ;dLIff jif{df 6«fG;km/ cfo (=! k|ltztn] j[l4 eO{ ?= !)&& ca{ $! s/f]8 k'u]sf] 5 . cl3Nnf] jif{ o:tf]
cfo !=* k|ltztn] 36]sf] lyof] . To;}u/L, ;dLIff jif{df 6«fG;km/ e'QmfgL !!=@ k|ltztn] j[l4 eO{ ?= ^
ca{ ^ s/f]8 sfod ePsf] 5 . cl3Nnf] jif{ o:tf] e'QmfgL #(=) k|ltztn] 36]sf] lyof] .
1=39 ;dLIff jif{df ljk|]if0f cfk|jfx (=* k|ltztn] j[l4 eO{ ?= (^! ca{ % s/f]8 k'u]sf] 5 . cl3Nnf] jif{ o:tf]
cfk|jfx )=% k|ltztn] 36]sf] lyof] . cl3Nnf] jif{df ljk|]if0f cfk|jfxsf] s'n ufx{:Yo pTkfbg;Fusf] cg'kft
@@=$ k|ltzt /x]sf]df ;dLIff jif{df @@=% k|ltzt /x]sf] 5 .
1=40 ;dLIff jif{df k]G;g cfo !=# k|ltztn] j[l4 eO{ ?= %* ca{ ^) s/f]8 k'u]sf] 5 . cl3NNff] jif{ o:tf] cfo
^=) k|ltztn] 36]sf] lyof] .
rfn' vftf tyf ;du| zf]wgfGt/ l:ylt
1=41 cfly{s jif{ @)&&÷&* df rfn' vftf ?= ### ca{ ^& s/f]8n] 3f6fdf /x]sf] 5 . cl3Nnf] jif{ o:tf] 3f6f
?= ## ca{ &^ s/f]8 /x]sf] lyof] . ;dLIff jif{df rfn' vftf 3f6fsf] s'n ufx{:Yo pTkfbg;Fusf] cg'kft
&=* k|ltzt /x]sf] 5 . cl3Nnf] jif{ o:tf] cg'kft )=( k|ltzt /x]sf] lyof] . cfly{s jif{ @)&&÷&* df
Jofkf/ 3f6f pRr /x]sf] sf/0f rfn' vftf 3f6fdf lj:tf/ ePsf] xf] .
1=42 ;dLIff 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] .
1=43 ;dLIff jif{df k'FhL vftftkm{sf] 6«fG;km/ &=$ k|ltztn] j[l4 eO{ ?= !% ca{ @^ s/f]8 k'u]sf] 5 . ljQLo
vftf cGt{ut v'b k|ToIf j}b]lzs nufgLsf] jflif{s cfk|jfx cl3Nnf] jif{ $(=! k|ltztn] j[l4 ePsf]df
;dLIff jif{df )=@ k|ltztn] j[l4 eO{ ?= !( ca{ %! s/f]8 k'u]sf] 5 .
1=44 cl3Nnf] jif{ ;/sf/L C0f cfk|jfx ((=% k|ltztn] j[l4 ePsf]df ;dLIff jif{df @!=* k|ltztn] sdL cfO{
?= !@& ca{ !* s/f]8 sfod ePsf] 5 eg] ;fjfF e'QmfgL cl3Nnf] jif{ !&=^ k|ltztn] a9]sf]df ;dLIff
jif{df !=@ k|ltztn] sdL cfO{ ?= @# ca{ @& s/f]8 e'QmfgL ePsf] 5 .
ljb]zL ljlgdo ;l~rlt
1=45 @)&* c;f/ d;fGtdf s'n ljb]zL ljlgdo ;l~rlt @)&& c;f/ d;fGtsf] t'ngfdf )=@ k|ltztn] sdL
cfO{ ?= !#(( ca{ # s/f]8 sfod ePsf] 5 . cl3Nnf] jif{ o:tf] ;l~rlt #$=( k|ltztn] j[l4 eO{ ?=
!$)! ca{ *$ s/f]8 k'u]sf] lyof] . cd]l/sL 8n/df a}lsË If]qsf] s'n ;l~rlt )=( k|ltztn] j[l4 eO{ !!
ca{ &% s/f]8 8n/ k'u]sf] 5 . cl3Nnf] jif{ o:tf] ;l~rlt @@=^ k|ltztn] j[l4 ePsf] lyof] .
1=46 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{ ?= !@$$ ca{ ^# s/f]8 k'u]sf] 5 . s'n ljb]zL ljlgdo
;l~rltdf g]kfn /fi6« a}+s;Fu /x]sf] ;l~rltsf] c+z *(=) k|ltzt k'u]sf] 5 . To;}u/L, s'n ljb]zL
ljlgdo ;l~rltdf ef/tLo d'b|f ;l~rltsf] c+z @$=) k|ltzt /x]sf] 5 .
;l~rlt kof{Kttf ;"rs
1=47 cfly{s jif{ @)&&÷&* sf] s'n tflnsf !=# M ;l~rlt kof{Kttf kl/;"rsx¿
cfoftnfO{ cfwf/ dfGbf @)&* ljj/0f @)&%÷&^ @)&^÷&& @)&&÷&*
c;f/ d;fGtdf sfod /x]sf] !_ ljb]zL ljlgdo ;l~rltn] cfoft vfDg] l:ylt -dlxgfdf_
ljb]zL ljlgdo ;l~rltn] !!=@ s_ j:t' 8.9 14.4 11.2
dlxgfsf] j:t' cfoft / !)=@ v_ j:t' tyf ;]jf 7.8 12.7 10.2
dlxgfsf] j:t' tyf ;]jf cfoft @_ s'n ljb]zL ljlgdo ;l~rlt÷

s'n ufx{:Yf pTkfbg -k|ltztdf_ 26.9 35.8 32.8
wfGg] b]lvG5 . #_ s'n ljb]zL ljlgdo ;l~rlt÷
1=48 ;dLIff jif{df ljb]zL ljlgdo cfoft * -k|ltztdf_ 64.9 105.7 84.7
$_ s'n ljb]zL ljlgdo ;l~rlt÷
;l~rltsf] s'n ufx{:Yo pTkfbg, lj:t[t d'b|f k|bfo -k|ltztdf_ 29.0 33.1 27.1
s'n cfoft, lj:t[t d'b|fk|bfo / %_ s'n ljb]zL ljlgdo ;l~rlt÷
;l~rt d'b|f;Fusf] cg'kftx¿ ;l~rt d'b|f -k|ltztdf_ 148.6 158.2 150.2
qmdzM #@=* k|ltzt, *$=& * j:t' ' tyf ;] j f cfoft
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 -tflnsf !=#_.
j}b]lzs ;DklQ tyf bfloTj l:ylt
1=49 @)&* 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, @)&* c;f/ d;fGtdf v'b j}bl] zs ;DklQ / bfloTjsf] l:ylt (IIP) ?= *^
ca{ * s/f]8n] wgfTds /x]sf] 5 . @)&& c;f/ d;fGtdf o:tf] /sd ?= @$* ca{ ^& s/f]8n] wgfTds
lyof] .
ljlgdo b/ k|j[lQ
1=50 cfly{s jif{ @)&&÷&* df klg tflnsf !=$ M ljlgdo b/ k|j[lQ
g]kfnL ?k}ofFsf] ef/tLo ?k}ofF;Fusf]
ljlgdo b/ l:y/ /flvPsf] 5 . @)&& vl/b b/ clwd"Nog-±_÷
ljb]zL d'b|f -g]kfnL ?k}ofFdf_ cjd"Nog-–_
c;f/ d;fGtsf] t'ngfdf @)&* c;f/ d;fGt -k|ltztdf_
c;f/ d;fGtdf g]kfnL ?k}ofF cd]l/sL 2076 2077 2078 2077 2078
8n/;Fu !=!@ k|ltzt tyf hfkfgL ! cd]l/sL 8n/ 109.36 120.37 119.04 -9.15 +1.12
o]g;Fu $=)( k|ltztn] clwd"Nog 137.25 150.69 164.83 -8.92 -8.58
! Kffp08 :6ln{Ë
ePsf] 5 eg] kfp08 :6ln{Ë;Fu
! o"/f] 123.34 136.81 140.39 -9.85 -2.55
*=%* k|ltzt / o"/f];Fu @=%%
k|ltztn] cjd"Nog ePsf] 5 !) hfkfgL o]g 10.14 11.21 10.77 -9.55 +4.09
-tflnsf !=$_ .
lgof{t cfoft d"No ;"rsf°
1=51 jflif{s laGb'ut cfwf/df @)&* c;f/ dlxgfdf eG;f/ rf6{ !=% M lgof{t cfoft d"No ;"rsfÍ
104
tYofÍdf cfwfl/t lgof{t / cfoftsf] PsfO d"No 103
102
;"rsfÍ (Unit Value Index) qmdzM %=# k|ltzt / *=( 101
100
k|ltztn] a9]sf] 5 . @)&& c;f/ dlxgfdf jflif{s ;"rsfÍ 99
98
laGb'ut cfwf/df @=^ k|ltztn] a9]sf] Jofkf/sf] zt{ 97
96
(Terms of Trade) @)&* c;f/ dlxgfdf #=$ k|ltztn] 95
94
93
36]sf] 5 .
2075/76 2076/77 2077/78
;/sf/L ljQ l:ylt lgof{t cfoft
1=52 g]kfnsf] ;+ljwfg @)&@ df Joj:yf eP adf]lhd tflnsf !=% M ;/sf/L ljQsf kl/;"rsx¿
cfly{s jif{ @)&&÷&* sf] ah]6 @)&& h]7 !%
ut] Joj:yflksf ;+;bdf k|:t't ePsf] lyof] . -s'n ufx{:Yo pTkfbg;Fusf] cg'kft_
ljj/0f 2075/76 2076/77 2077/78
1=53 ;dLIff jif{df s'n vr{df rfn", k'FhLut tyf s'nvr{ 28.8 27.9 27.7
ljQLo Joj:yf cGtu{tsf] vr{sf] c+z qmdzM Rffn" vr{ 18.6 20.0 20.0
k'FhLutvr{ 6.3 4.8 5.4
&@=! k|ltzt, !(=# k|ltzt / *=^ k|ltzt /Xof] . ljQLoJoj:yf 4.0 3.0 2.4
cfly{s jif{ @)&&÷&* df ePsf] rfn", kF"hLut / /fh:j 21.8 21.5 22.9
ljQLo Joj:yf cGtu{tsf vr{x¿sf] s'n ufx{:Yo s/ /fh:j 18.9 17.9 20.4
pTkfbg;Fusf] cg'kft qmdzM @)=) k|ltzt, %=$ ljQ 3f6f -4.7 -6.8 -6.3
k|ltzt / @=$ k|ltzt /x]sf] 5 -tflnsf !=%_.

cl3Nnf] jif{ oL cg'kftx¿ qmdzM @)=) k|ltzt, $=* k|ltzt / #=) k|ltzt /x]sf lyP .
;/sf/L /fh:j
1=54 cfly{s jif{ @)&&÷&* df g]kfn ;/sf/sf] /fh:j !^=# k|ltztn] j[l4 eO{ ?=(&* ca{ &$ s/f]8 k'u]sf]
5 . cl3Nnf] jif{ ;/sf/sf] /fh:j )=@ k|ltztn] j[l4 eO{ ?= *$! ca{ #! s/f]8 k'u]sf] lyof] . ;dLIff
jif{df /fh:j÷s'n ufx{:Yo pTkfbg cg'kft @@=( k|ltzt k'u]sf] 5 . cfly{s jif{ @)&^÷&& df o:tf]
cg'kft @!=% k|ltzt /x]sf] lyof] .
1=55 ;dLIff jif{df d"No clej[l4 s/ /fh:j @%=( k|ltztn] j[l4 eO{ ?= @*@ ca{ k'u]sf] 5 . cl3Nnf] jif{ ;f]
/fh:j &=# k|ltztn] 36L ?= @@$ ca{ @ s/f]8 sfod ePsf] lyof] .
1=56 ;dLIff jif{df cfos/ /fh:j $=( k|ltztn] j[l4 eO{ ?= @#) ca{ %% s/f]8 k'u]sf] 5 . cl3Nnf] jif{ o:tf]
/fh:j !#=! k|ltztn] j[l4 eO{ ?= @!( ca{ &$ s/f]8 k'u]sf] lyof] .
1=57 ;dLIff jif{df eG;f/ dx;'naf6 k|fKt x'g] /fh:j rf6{ !=^ M cfly{s jif{ @)&&/&* sf] /fh:j
$%=( k|ltztn] j[l4 eO{ ?= @)! ca{ #( s/f]8 kl/rfngsf] ;+/rgf
k'u]sf] 5 . cl3NNff] jif{ o:tf] /fh:j !!=@ lzIff ;]jf cGo s/,
k|ltztn] 36L ?= !#& ca{ (( s/f]8 sfod ePsf] z'Ns, u}/ s/
2.2 % /fh:j,
lyof] . cGtz'Ns, 0.04 %
7.0 %
d"No
13.7 % clea[l4
1=58 ;dLIff jif{df cGtMz'Nsaf6 k|fKt /fh:j ##=) s/,
28.8 %
k|ltztn] j[l4 eO{ ?= !## ca{ *@ s/f]8 k'u]sf] cfos/,
5 . cl3Nnf] jif{ cGtMz'Ns /fh:j !&=$ k|ltztn] 23.6 %
36L ?= !)) ca{ ^# s/f]8 sfod ePsf] lyof] .
1=59 ;dLIff jif{df s'n /fh:j kl/rfng -cGo k|flKt eG;f/
;d]t_ df d"No clej[l4 s/sf]] c+z ;a}eGbf a9L dxz'n,
20.6 %
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 -rf6{ !=^_ .
cl3Nnf] jif{ oL cg'kftx¿ qmdzM @^=^ k|ltzt, @^=! k|ltzt, !^=$ k|ltzt / !@=) k|ltzt /x]sf lyP .
1=60 ;dLIff jif{df u}/–s/ /fh:j kl/rfng @&=@ k|ltztn] 36L ?= ^* ca{ @! s/f]8 sfod ePsf] 5 .
cl3Nnf] jif{ u}/–s/ /fh:j ^=( k|ltztn] 36L ?= (# ca{ ^( s/f]8 sfod ePsf] lyof] .
1=61 ;dLIff jif{df s'n /fh:jdf s/ /fh:jsf] c+z **=( k|ltzt, u}/–s/ /fh:jsf] c+z &=) k|ltzt / cGo
k|flKtsf] cz+ $=! /x]sf] 5 . To;}u/L, s/ /fh:jdf k|ToIf s/ /fh:jsf] c+z @(=! k|ltzt / ck|ToIf s/
/fh:jsf] c+z &)=( k|ltzt /x]sf] 5 . cl3Nnf] jif{ s'n /fh:jdf s/ /fh:jsf] c+z *#=@ k|ltzt, u}/–
s/ /fh:jsf] c+z !!=! k|ltzt, / cGo k|flKtsf] c+z %=& k|ltzt /x]sf] lyof] eg] s/ /fh:jdf k|ToIf s/
/fh:jsf] c+z ##=( k|ltzt / ck|ToIf s/ /fh:jsf] c+z ^^=! k|ltzt /x]sf] lyof] .
;/sf/L vr{
1=62 cfly{s jif{ @)&&÷&* df s'n ;/sf/L vr{ *=@ k|ltztn] j[l4 eO{ ?= !!*) ca{ (% s/f]8 k'u]sf] 5 .
cl3Nnf] jif{ s'n ;/sf/L vr{ !=& k|ltztn] 36L ?= !)(! ca{ ## s/f]8 sfod ePsf] lyof] .
1=63 cfly{s jif{ @)&&÷&* df rfn' vr{ *=^
k|ltztn] j[l4 eO{ ?= *%! ca{ ^* s/f]8 k'u]sf] rf6{ !=& M ;/sf/L vr{sf] ;+/rgf
5 . cl3Nnf] cfly{s jif{ rfn' vr{ (=% k|ltztn] -cfly{s jif{ @)&&/&*_
j[l4 eO{ ?= &*$ ca{ @( s/f]8 k'u]sf] lyof] . k'FhLut vr{
ljQLo
Joj:yf vr{
19.3%
1=64 ;dLIff jif{df k'FhLut vr{ @)=& k|ltztn] j[l4 8.6%
eO{ ?= @@* ca{ #) s/f]8 k'u]sf] 5 . cl3Nnf] jif{
o:tf] k'FhLut vr{ @!=& k|ltztn] 36L ?= !*(
ca{ !$ s/f]8 sfod ePsf] lyof] .
1=65 cfly{s jif{ @)&&÷&* df ljQLo Joj:yf
cGtu{tsf] vr{ !$=$ k|ltztn] 36L ?= !)) ca{
(& s/f]8 sfod ePsf] 5 . cl3Nnf] jif{ o:tf] rfn' vr{
72.1%
vr{ @@=& k|ltztn] 36L ?=!!& ca{ () s/f]8
sfod ePsf] lyof] .
1=66 ;/sf/L vr{df k'FhLut vr{sf] c+z !(=# k|ltzt, rfn' vr{sf] c+z &@=! k|ltzt / ljQLo Joj:yf vr{sf]
c+z *=^ k|ltzt /x]sf] 5 -rf6{ !=&_.
1=67 cfly{s jif{ @)&&÷&* df a}+lsË sf/f]af/df cfwfl/t s'n ;/sf/L vr{ !!=* k|ltztn] j[l4 eO{ ?= !,!^)
ca{ @^ s/f]8 k'u]sf] 5 . cl3Nnf] jif{ s'n ;/sf/L vr{ @=& k|ltztn] 36L ?= !,)#* ca{ # s/f]8 sfod
ePsf] lyof] .
ah]6 3f6f
1=68 cfly{s jif{ @)&&÷&* df a}+lsË sf/f]af/df cfwfl/t ah]6 3f6f ?= @^& ca{ (& s/f]8 /x]sf] 5 . cfly{s
jif{ @)&^÷&& df o:tf] ah]6 3f6f ?= @^& ca{ $% s/f]8 /x]sf] lyof] .
ah]6 3f6f k"lt{sf ;|f]tx¿
1=69 cfly{s jif{ @)&&÷&* df ?= @@$ ca{ s'n cfGtl/s C0f 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] . ;dLIff jif{df ?= #^ ca{ () s/f]8 cfGtl/s C0fsf] e'StfgL ePsf] 5 .
1=70 cfly{s jif{ @)&&÷&* sf] cGTodf g]kfn ;/sf/sf] g]kfn /fi6« a}+s;Fu ?= !($ ca{ &) s/f]8 -k|b]z
;/sf/ tyf :yfgLo txsf] vftfdf /x]sf] /sd ;d]t_ gub df}Hbft /x]sf]] 5 . cl3Nnf] cfly{s jif{sf]
cGTodf o:tf] df}Hbft ?= !$! 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 afXo ;/sf/L C0f kl/;"rsx¿ 2075/76 2076/77 2077/78
!= s'n C0f÷s'n ufx{:Yo pTkfbg 27.1 36.5 40.5
C0f ?= (@* ca{ !@ s/f]8 / @= jfXo C0f÷s'n ufx{:Yo pTkfbg 15.4 20.8 21.8
cfGtl/s C0f ?= *)) ca{ #@ #= cfGtl/s C0f÷s'n ufx{:Yo pTkfbg 11.7 15.7 18.8
s/f]8 u/L s'n ltg{ afFsL ;/sf/L $= jfXo C0f÷lgof{t 612.3 833.1 657.7
C0f ?= !&@* ca{ $$ s/f]8 %= jfXo C0f e'QmfgL÷lgof{t 20.6 24.1 16.5
^= s'n C0f e'QmfgL÷/fh:j 4.1 4.1 3.8
/x]sf] 5 . cl3Nnf] jif{sf] c;f/ &= cfGtl/s C0f e'QmfgL÷/fh:j 6.5 6.9 6.1
d;fGtdf s'n ltg{ afFsL ;/sf/L *= jfXo C0f e'QmfgL÷/fh:j 2.4 2.8 2.4
C0f ?= !,$@& ca{ !* s/f]8 gf]6 M cfGtl/s C0fdf cfO{=Pd=Pkm= k|ld;/L gf]6 / g]kfn /fi6« a}+saf6 ePsf]
/x]sf] lyof] . ;/sf/L s'n C0fsf] clwljsif{sf] /sd ;dfj]z gePsf] .
s'n ufx{:Yo pTkfbg;Fusf] ;| f t
] M dxfn]vflgoGqssf] sfof{no / g]kfn /fi6« a}+s .
cg'kft $)=% k|ltzt /x]sf] 5 .
cl3Nnf] jif{ o:tf] cg'kft #^=% k|ltzt /x]sf] lyof] . ;/sf/L C0f;DaGwL cGo kl/;"rsx¿ tflnsf !=^
df lbOPsf] 5 .
k|b]z ljQ l:ylt
1=72 cfly{s jif{ @)&&÷&* df k|b]z ;/sf/sf] a}+lsË sf/f]af/df cfwfl/t s'n vr{ ?= !** ca{ &% s/f]8
/x]sf] 5 . ;dLIff cjlwdf k|b]z ;/sf/sf] ;|f]t k|flKt ?= !%( ca{ (% s/f]8 /x]sf] 5 . o;dWo] ;+3Lo
;/sf/n] k|b]z ;/sf/nfO{ cg'bfg / ljefHo sf]ifaf6 afF8kmfF6 x'g] /fh:j ;d]t u/L ?= !!* ca{ %(
s/f]8 x:tfGt/0f u/]sf] 5 . o;}u/L, o; cjlwdf k|b]z ;/sf/x¿n] /fh:j / cGo ;|f]taf6 ?= $! ca{ #^
s/f]8 kl/rfng u/]sf 5g\ .
/fh:j ;DaGwL gLltut Joj:yf
1=73 g]kfn ;/sf/n] cfly{s jif{ @)&&÷&* sf] ah]6df sf]/f]gfaf6 k|efljt Joj;fonfO{ /fxt lbg], lzlyn
ePsf] cfly{s lqmofsnfknfO{ rnfodfg agfO{ k'g?Tyfg ug]{ / /fh:j k|0ffnLnfO{ cfGtl/s cfodf
cfwfl/t agfO{ ;fj{hlgs ljQsf] lbuf] / e/kbf]{ ;|f]tsf] ?kdf :yflkt ub}{ hfg] p2]Zosf ;fy ah]6df
tkl;nsf Joj:yf ul/Psf 5g\ .
 sf]/f]gf ;+qmd0f hf]lvdsf sf/0f k|efljt s[lif, pBf]u tyf ;]jf Joj;fosf] k'g?Tyfg x'g] u/L s/sf
b/ ;dfof]hg, 5'6 tyf ;x'lnot k|bfg ug]{ .
 s/of]Uo cfly{s lqmofsnfknfO{ s/sf] bfo/fdf NofpFb} k|ultzLn, ;dGoflos, kf/bzL{ / Joj;fod}qL
/fh:j k|0ffnLsf] ljsf; ug]{ .
 cf}Bf]lus ;+/If0f u/L cfGtl/s pTkfbg k|f]T;fxg ug{ / cgfjZos tyf dfgj :jf:ysf nflu
xflgsf/s Pjd\ jftfj/0fdf x|f; Nofpg] j:t'sf] cfoft lg?T;flxt ug]{ .
 bIf, Joj;flos / :jR5 s/ k|zf;gsf] ljsf;, k|lqmofut ;/nLs/0f, ;"rgf k|ljlwsf] k|of]u, s/
sfg"gsf] kl/kfngf dfkm{t s/ ;xeflutf clej[l4 ug]{ / /fh:j r'xfj6 lgoGq0f ug]{ .
1=74 plNnlvt /fh:j gLltnfO{ sfof{Gjogdf Nofpg / s/ k|0ffnLdf ;'wf/ Nofpg ah]6n] c+lusf/ u/]sf k|d'v
/0fgLlt tyf sfo{qmdx¿ M
ck|ToIf s/
 d"No clej[l4 s/sf] b/ oyfjt /flvPsf] . cGtMz'Ns / eG;f/sf s]xL b/nfO{ ;dfof]hg
ul/Psf] . ;fy}, df]6/;fOsnsf] kf6{k"hf{x¿ / ;xfos ;fdfu|L, df]6/ uf8Lsf kf6{k"hf{ / ;xfos
;fdfu|L, Oyfgf]n, d'b|0f ug]{ jf ˆofS; k7fpg] oGqx¿ / cGo j:t'x¿ u/L Ps bh{g eGbf a9L
j:t'df nfUb} cfPsf] cGtMz'Ns x6fOPsf] .
 pBf]un] k}7f/L ug]{ cf}Bf]lus sRrf kbfy{sf] eG;f/ b/ tof/L dfnj:t'sf] eGbf sDtLdf Ps tx sd
ug{ yk s]xL j:t'sf] sRrf kbf{ysf] eG;f/ dxz'n 36fOPsf] .
 r'/f]6, l;uf/, u'6\vf, kfgd;nfdf :jf:Yo hf]lvd s/ ;fdfGo j[l4 ul/Psf] .
 xjfO{ OGwg / Pn=lk= UofF; afx]ssf] k]6«f]lnod kbfy{ / ;'g tyf ;'gsf uxgfdf nfUg] eG;f/
dx;'ndf ;fdfGo j[l4 ul/Psf] .
 ;fd'bflos jgn] ;fn / vo/ hftsf sf7 pkef]Qmf ;d"x aflx/ laqmL ubf{ nfUb} cfPsf] !% k|ltzt
jg k}bfjf/ z'Ns vf/]h ul/Psf] . ;fy}, :jb]zL kmlg{r/ pBf]usf] ;+/If0f ug{ ;a} lsl;dsf kmlg{r/sf]
k}7f/Ldf cGtMz'Ns nufOPsf] .
k|ToIf s/
 cf}Bf]lus If]q jf cf}Bf]lus u|fddf :yfkgf x'g] ljz]if pBf]unfO{ sf/f]af/ z'? u/]sf] ldltn] kFfr
jif{;Dd nfUg] cfos/df kRrL; k|ltzt 5'6 lbg] Joj:yf ldnfOPsf] .
 cfˆgf] p2]Zo cg';f/ sf/f]af/ ;~rfng u/]sf vfg]kfgL tyf ;/;kmfO{ pkef]Qmf ;d"xnfO{ cfos/
gnfUg] Joj:yf ldnfOPsf] . ;fy}, @)&%÷&^ ;Dd lgwf{/0f ePsf] cfos/ ldgfxf ul/Psf] .
 ufpFkflnsfdf ;~rflnt ;a} lsl;dsf ;xsf/LnfO{ cfos/ k"0f{ ?kdf 5'6sf] Joj:yf ul/Psf] .
gu/kflnsf, pk–gu/kflnsf tyf dxfgu/kflnsfdf ;~rflnt s/ nfUg] sf/f]af/ ug]{ ;a} lsl;dsf
;xsf/LnfO{ qmdzM kfFr k|ltzt, ;ft k|ltzt / bz k|ltzt cfos/ nfUg] Joj:yf ul/Psf] .
 ljleGg lgsfodf /x]sf] :jLs[t cjsfz sf]ifsf] /sd @)&& ;fn r}q d;fGtleq ;fdflhs ;'/Iff
sf]ifdf x:tfGt/0f u/]df cjsfz e'QmfgLafkt nfUg] s/ 5'6 lbg] Joj:yf ul/Psf] .
s/ 5'6 tyf s/ lkmtf{
 cfly{s jif{ @)&^÷&& sf] cfo ljj/0f cg';f/ n3', 3/]n' tyf ;fgf pBf]uL tyf Joj;foLnfO{ nfUg]
cfos/df jflif{s ?= @) nfv;Dd sf/f]af/ ug]{ s/bftfnfO{ &% k|ltzt, ?= @) nfv b]lv ?= %)
nfv ;Dd sf/f]af/ ug]{ s/bftfnfO{ %) k|ltzt ?= %) nfv b]lv ?= ! s/f]8 ;Dd sf/f]af/ ug]{
s/bftfnfO{ @% k|ltzt 5'6 lbg] Joj:yf ldnfOPsf] .
 n3' pBdLnfO{ 5'6sf] cjlw b'O{ jif{ yk u/L ;ft jif{ / dlxnf pBdL4f/f ;~rflnt pBdnfO{ 5'6sf]
cjlw tLg jif{ yk u/L bz jif{ ul/Psf] . n3' aLdfdf nfUb} cfPsf] d"No clej[l4 s/ x6fOPsf] .
 n3', 3/]n' tyf ;fgf pBf]u, s[lif, kz'kG5Lkfng, kz' pkrf/ / df:s agfpg] pBf]un] k}7f/L ug]{
d]l;g/L tyf sRrf kbfy{ Pjd\ s[lif kmfd{ tyf sDkgLn] k}7f/L ug]{ s[lif oGq pks/0f tyf wfg, ds},
ux'F / t/sf/Lsf] jLp k}7f/L ubf{ nfUg] eG;f/ dx;'n 36fOPsf] . ;fy}, k|fylds s[lif pkhsf] k}7f/Ldf
nfUb} cfPsf] eG;f/ dx;'n tyf s[lif ;'wf/ z'Ns j[l4 ul/Psf] .
 sf]/f]gf ;+qmd0faf6 a9L k|efljt ePsf ljleGg Joj;foLnfO{ cfly{s jif{ @)&^÷&& sf] cfo ljj/0f
cg';f/ nfUg] cfos/df @) k|ltzt 5'6 lbg] Joj:yf ldnfOPsf] . ko{6g, 9'jfgL Joj;foL tyf
rnlrq 3/nfO{ d"No clej[l4 s/ ljj/0f tyf s/ bflvnf ug]{ cjlw a9fO{ rf}dfl;s sfod
ul/Psf] .
 cf}ifwL pBf]unfO{ cfjZos kg]{ sRrf kbfy{sf] k}7f/Ldf d"No clej[l4 s/ 5'6 lbO{ To:tf] j:t' :jb]zL
pBf]uaf6 vl/b ubf{ lt/]sf] d"No clej[l4 s/ lkmtf{ lbg] Joj:yf ldnfOPsf] .
 cfkm} sfo{qmd pTkfbg u/L k|;f/0f ug]{ /]l8of] tyf 6]lnlehg k|;f/0f ;+:yfn] ltg'{ kg]{ sf/f]af/
/sdsf] b'O{ k|ltzt ;]jf z'Ns 36fP/ Ps k|ltzt sfod ul/Psf] .
 OG6/g]6 ;]jf k|bfosn] lkmS:8 a|f]8Aof08 ;]jf k|bfg ubf{ krf; k|ltzt;Ddsf] dd{t ;Def/ z'Nsdf
b"/;~rf/ ;]jf b:t'/ 5'6 lbg] Joj:yf ldnfOPsf] .
s/ k|zf;g
 jflif{s ?= @) nfv;Dd sf/f]af/ ug]{ ;fgf s/bftfn] cfo ljj/0f / s/ ljB'tLo dfWodaf6 a'emfpg
;lsg] / a}+sdfkm{t s/ e'QmfgL ubf{ cfoljj/0f ;d]t a'emfpg ;lsg] Joj:yf
ldnfOg] .
 s/ r'Qmf k|df0fkq :jrflnt k|0ffnLaf6 s/bftf :jo+n] lng kfpg] Joj:yf ldnfOPsf] . ;fy},
pkef]Qmfn] j:t' tyf ;]jf vl/bsf] e'QmfgL ljB'tLo pks/0fdfkm{t ubf{ k|f]T;fxg :j?k k|fKt x'g]
/sddf clu|d s/ s§L ug'{ gkg]{ Joj:yf ldnfOPsf] .
 ljleGg k|sf/sf s/ P]g adf]lhd @)&% ;fn c;f/ d;fGtleq ePsf] s/ lgwf{/0f pk/ lrQ ga'emfO{
cfGtl/s /fh:j ljefu / ;f] ljefu x'Fb} /fh:j Gofoflws/0f jf cbfntdf ljrf/fwLg /x]sf d'2fx¿
dWo] ´'§f tyf gSsnL aLhs afx]ssf d'2f ;DalGwt s/bftfn] lkmtf{ lnO{ To:tf] lgwf{l/t s/ /sd
/ ;f]df nfu]sf] Aofh @)&& kmfu'g d;fGtleq a'emfPdf z'Ns, yk b:t'/ tyf hl/jfgf ldgfxf lbOg] .
 /fh:j k|zf;g;Fu ;DalGwt s]Gb|Lo aLhs cg'udg k|0ffnL, cfl;s'8f / lel;l6P; nufotsf ;a}
lsl;dsf ;"rgf k|ljlw k|0ffnLsf] Ifdtf ljsf; / cGt/–cfa4tf sfod ub}{ s/bftf ;"rgf
k|0ffnLnfO{ PsLs[t ul/g] . s/ k/LIf0f, cg';Gwfg / eG;f/ hfFrkf; kl5sf] k/LIf0f tyf ahf/
cg'udgnfO{ yk k|efjsf/L agfO{ /fh:j 5nL tyf r'xfj6nfO{ lgoGq0f ul/g] .
 u}/ s/ /fh:jsf] bfo/f lj:tf/ ub}{ b/nfO{ k'g/fjnf]sg ul/g] .
s/sf b/x¿
1=75 ljb]zaf6 g]kfnleq k}7f/L x'g] dfnj:t'df -cfoft dx;'ntkm{_ cfly{s jif{ @)&^÷&& df !, %, !), !%,
@), #), $) / *) k|ltzt u/L cf7 j6f b/x¿ sfod /x]sf]df cfly{s jif{ @)&&÷&* df klg ;f]xL
b/x¿ sfod /x]sf] . To:t}, g]kfnaf6 ljb]zdf lgsf;L x'g] dx;'ndf s'g}klg kl/jt{g gul/Psf] .
cGtMz'Nstk{m cfly{s jif{ @)&^÷&& df %, &, !), !%, #), #%, $), %), %%, ^), ^%, &), *), *%, ()
/ !)) k|ltzt u/L !^ j6f b/x¿ /x]sf]df ;f] b/x¿nfO{ cfly{s jif{ @)&&÷&* df @=%, %, &, !), !%,
#), #%, $), %), %%, ^), ^%, &), *), *%, () / !)) k|ltzt u/L !& j6f b/x¿ sfod ul/Psf] .
cfly{s jif{ @)&&÷&* df k|fs[lts JolQmsf] cfo s/ gnfUg] ;Ldf tyf e'QmfgL ug'{kg]{ b/df s'g} kl/jt{g
gul/Psf], ;+:yfut s/sf ;Ldf / b/x¿, cfos/ gnfUg] ;Ldf, cGo s/sf ;Ldf / b/x¿ oyfjt
/flvPsf] .
tflnsf !=& M s/sf b/x¿
zLif{s @)&^÷&& @)&&÷&*
!= k}7f/L dx;'n -k|ltztdf_ !, %, !), !%, @), #), $), *) !, %, !), !%, @), #), $), *)
@= lgsf;Ldx;'n -k|ltztdf_ ), @)) ), @))
%, &, !), !%, #), #%, $), %), @=%, %, &, !), !%, #), #%, $),
#= cGtMz'Ns -k|ltztdf_ %%, ^), ^%, &), *), *%, () / %), %%, ^), ^%, &), *), *%,
!)) (), !))
$= d"Noclej[l4 s/ -k|ltztdf_ !# k|ltzt !# k|ltzt
%= cfos/
k|fs[ltsJolQmsf] xsdf
-s_ cfos/ gnfUg] xb
-!_ JolQmsf] nflu ?=$,)),))).– ?=$,)),))).–
-@_ bDklQjf kl/jf/sf] nflu ?=$,%),))).– ?=$,%),))).–
-v_ cfos/sf] b/ -k|ltztdf_
cfos/ gnfUg] xbeGbf dflysf] –klxnf] ?=!)),))).– df !) Ü –klxnf] ?=!)),))).–df !) Ü
–yk ?=@)),))).– df @) Ü –yk ?=@)),))).– df @) Ü
–To;kl5 afFsL /sddf #) k|ltzt, / –To;kl5 afFsL /sddf #) k|ltzt, /
–?=@) nfveGbf a9L s/of]Uo cfodf –?=@) nfveGbf a9L s/of]Uo cfodf
#^ k|ltzt #^ k|ltzt
;+:yfut s/
-s_ skf]{/]6 v'bcfodf ;db/n]
-!_ a+}s, ljQ sDkgLn ufot ljQLo #) k|ltzt #) k|ltzt
;+:yfx¿
-@_ b"/;+rf/ tyf OG6/g]6 ;]jfk|bfos,
/]ld6\ofG; ;]jfk|bfos, lwtf]kq
Joj;fo, dr{]G6 a}+lsu Joj;fo /
sdf]l86L bnfn Joj;fo #) k|ltzt #) k|ltzt
-#_ r'/f]6, lj8L, l;uf/, vfg] ;"lt{, v}gL,
dlb/f / ljo/sf] sf/f]jf/ ug{] #) k|ltzt #) k|ltzt
-#_ cGo @% k|ltzt @% k|ltzt
-v_ ;fem]bf/L kmd{ @% k|ltzt @% k|ltzt
3/hUufaxfn 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
;'gsf] xsdf
klxnf] %) u|fd;DDf k|lt !) u|fd ?= ^,@)). ?= (,%)).
%)–!))u|fdsf]xsdfk|lt !) u|fd ?= &,@)). ?= !),%)).
!)) u|fdeGbfdflysf] xsdfk|lt !) u|fd hkmt ul/g] . hkmt ul/g] .
;fj{hlgs ;+:yfgx¿sf] l:ylt

1=1 cfly{s jif{ @)&^÷&& df tflnsf !=* M ;fj{hlgs ;+:yfgx¿sf] cj:yf
sf]le8–!( sf] ;+qmd0f
/f]syfd, lgoGq0f / ?= s/f]8df j[l4b/ -k|ltzt_
pkrf/sf nflu rflnPsf 2074/75 2075/76 2076/77 2075/76 2076/77
sbdaf6 cy{tGq lgs} ;/sf/sf] nufgL 36479 46464 51955 27.4 11.8
z]]o/ nufgL 20037 27189 28866 35.7 6.2
k|efljt x'guPsf] cj:yfdf C0f nufgL 16442 19275 23090 17.2 19.8
;fj{hlgs ;+:yfgx¿sf] z]o/ wgL sf]if 50456 62234 70390 23.3 13.1
sfo{;Dkfbgdf s]xL ;+s'rg sf]ifdf Joj:yf gePsf] bfloTj 3883 4861 5771 25.2 18.7
cfPtf klg ;fj{hlgs ;+rfng cfo 39093 47124 42871 20.5 -9.0
;+:yfgsf] ;du| ljQLo v'b gfkmf÷gf]S;fg 4341 4889 4830 12.6 -1.2
l:ylt ;Gtf]ifhgs /x]sf] ;+lrt gfkmf÷gf]S;fg 4008 5830 7551 45.5 29.5
5. ;|f]t M ;fj{hlgs ;+:yfgx¿sf] jflif{s l:ylt ;dLIff -@)&%, @)&^ / @)&&_, cy{dGqfno, g]kfn ;/sf/ .
1=2 cfly{s jif{ @)&^÷&& ;Dddf g]kfn ;/sf/sf] k"0f{ jf cf+lzs :jfldTjdf $$ j6f ;fj{hlgs ;+:yfgx¿
cl:tTjdf /x]sf 5g\ . h;dWo] !) j6f cf}Bf]lus If]q, % j6f hgkof]uL If]q, $ j6f Jofkfl/s If]q, ( j6f
ljQLo If]q, % j6f ;fdflhs If]q / !! j6f ;]jf If]qtkm{ /x]sf 5g\ . cl:tTjdf /x]sf ;fj{hlgs ;+:yfdWo]
#* ;+:yfg ;~rfngdf 5g\ . cl3Nnf] jif{ #$ ;fj{hlgs ;+:yfgx¿ ;~rfngdf /x]sf lyP . cl:tTjdf
/x]sf ;+:yfgx¿sf] ljQLo l:ylt ljZn]if0f ubf{ cfly{s jif{ @)&^÷&& ;Dddf @$ ;+:yfg gfkmfdf 5g\, @
;+:yfgsf] sf/f]jf/ z'Go /x]sf] / !* ;+:yfg gf]S;fgLdf /x]sf 5g\ . gfkmfdf ;~rflnt @$ ;+:yfgsf] v'b
gfkmf $=@* k|ltzt / gf]S;fgLdf ;~rflnt !* ;+:yfgsf] v'b gf]S;fgL ((=$^ k|ltztn] a9]sf] 5 .
1=3 cfly{s jif{ @)&%÷&^ df ;+:yfgx¿sf] v'b gfkmf ?= $* ca{ *( s/f]8 /x]sf]df cfly{s jif{ @)&^÷&& df
pQm gfkmf !=@ k|ltztn] 36]/ ?= $* ca{ #) s/f]8 sfod ePsf] 5 -tflnsf !=*_. g]kfn cfon lgud -
?= !@ ca{ (! s/f]8_, g]kfn ljB't k|flws/0f -?= !! ca{ $ s/f]8_, g]kfn b"/;~rf/ sDkgL ln= -?= ( ca{
&% s/f]8_, /fli6«o jfl0fHo a}+s ln= -?= $ ca{ #* s/f]8_, s[lif ljsf; a}+s ln= -?= # ca{ ## s/f]8_,
gful/s nufgL sf]if -?= @ ca{ *) s/f]8_, g]kfn gful/s p8\8og k|flws/0f -?= @ ca{ %# s/f]8_, g]kfn
a}+s ln=-?= @ ca{ ## s/f]8_, hnljB't nufgL tyf ljsf; sDkgL -?= ! ca{ # s/f]8_ nufot cGo s]xL
;+:yfgx¿ v'b gfkmfdf /x]sf 5g\ .
1=4 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] z]o/ tyf C0f nufgL cl3Nnf] jif{sf] t'ngfdf
!!=* k|ltztn] a9]sf] 5 .
1=5 ;fj{hlgs ;+:yfgx¿af6 cfly{s jif{ @)&%÷&^ df ;/sf/nfO{ ?= ( ca{ $& s/f]8 nfef+z k|fKt ePsf]df
cfly{s jif{ @)&^÷&& df ?= !$ ca{ !) s/f]8 nfef+z k|fKt ePsf] 5 . of] ;/sf/L z]o/ nufgLsf] $=(
k|ltzt x'g cfpF5 . ;dLIff jif{df g]kfn b"/ ;~rf/ sDkgL ln=, g]kfn cfon lgud, g]kfn gful/s
p8\8og k|flws/0f, /fli6«o jfl0fHo a}+s, s[lif ljsf; a}+s ln= af6 g]kfn ;/sf/nfO{ nfef+z k|fKt ePsf]
5.
1=6 cfly{s jif{ @)&^÷&& df ;fj{hlgs ;+:yfgx¿sf] v'b ;+lrt gfkmf ?= &% ca{ %! s/f]8 /x]sf] 5 .
cl3Nnf] jif{ o:tf] gfkmf ?= %@ ca{ #) s/f]8 /x]sf] lyof] .
1=7 ;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=8 cfly{s jif{ @)&&÷&* df lj:t[t d'b|fk|bfo @!=* k|ltztn] j[l4 ePsf] 5 . cl3Nnf] jif{ o:tf] d'b|fk|bfo
!*=! k|ltztn] j[l4 ePsf] lyof] . ;dLIff jif{df ;+s'lrt d'b|fk|bfo @@=^ k|ltztn] j[l4 ePsf] 5 . cl3Nnf]
jif{ o:tf] d'b|fk|bfo !&=* k|ltztn] j[l4 ePsf] lyof] .
1=9 ;dLIff jif{df rngrNtLdf /x]sf] d'b|f !^=^ k|ltztn] j[l4 ePsf] 5 . cl3Nnf] jif{ o:tf] d'b|f !%=(
k|ltztn] j[l4 ePsf] lyof] . cl3Nnf] jif{ @)=^ k|ltztn] j[l4 ePsf] rNtL lgIf]k ;dLIff jif{df #)=%
k|ltztn] j[l4 ePsf] 5 .
1=10 cfly{s jif{ @)&&÷&* df v'b j}b]lzs ;DklQ -ljb]zL ljlgdo d"NofÍg gfkmf÷gf]S;fg ;dfof]lht ;d]t_
?= ! ca{ @# s/f]8 -)=! k|ltzt_ n]] a9]sf] 5 . cl3Nnf] jif{ o:tf] ;DklQ ?= @*@ ca{ $! s/f]8 -@*=&
k|ltzt_ n] a9]sf] lyof] .
1=11 ;dLIff jif{df s'n cfGtl/s shf{ @^=* k|ltztn] j[l4 ePsf] 5 . cl3Nnf] jif{{ o:tf] shf{ !#=^ k|ltztn]
j[l4 ePsf] lyof] .
1=12 ;dLIff jif{df df}lb|s If]qsf] g]kfn ;/sf/dflysf] v'b bfaL @*=^ k|ltzt -?= !#! ca{ *( s/f]8_ n] j[l4
ePsf] 5 . cl3Nnf] jif{ o:tf] bfaL @@=* k|ltztn] j[l4 ePsf] lyof] . ;dLIff jif{sf] cGTodf g]kfn /fi6«
a}+sdf g]kfn ;/sf/sf] ?= !($ ca{ &) s/f]8 gub df}Hbft /x]sf] lyof] .
1=13 ;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] .
1=14 ;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] .
1=15 ;dLIff jif{df a}+s tyf ljQLo ;+:yfx¿sf] lgIf]k @!=$ k|ltztn] a9]sf] 5 . cl3Nnf] jif{ o:tf] lgIf]k !*=&
k|ltztn] a9]sf] lyof] . To;}u/L, ;dLIff jif{df a}+s tyf ljQLo ;+:yfx¿af6 lghL If]qdf k|jflxt shf{
@&=# k|ltztn] a9]sf] 5 . cl3Nnf] jif{ o:tf] shf{ !@=) k|ltztn] a9]sf] lyof] .
cGt/–a}+s sf/f]af/ / :yfoL t/ntf ;'ljwf pkof]usf] l:ylt
1=16 cfly{s jif{ @)&&÷&* df jfl0fHo a}+sx¿aLr ?= !&*@ ca{ (^ s/f]8 / a}+s tyf ljQLo ;+:yfx¿
-jfl0fHo a}+sx¿aLr afx]s_ aLr ?= @!# ca{ ^@ s/f]8sf] cGt/–a}+s sf/f]af/ ePsf] 5 -tflnsf !=(_.
cl3Nnf] jif{ o:tf] sf/f]af/ qmdzM ?= !%)! ca{ $% s/f]8 / ?= !@( ca{ $) s/f]8 ePsf] lyof] .
tflnsf !=( M cGt/–a}s sf/f]af/ / :yfoL t/ntf ;'ljwf pkof]u
ljj/0f 2075/76 2076/77 2077/78
jfl0fHo a}+sx¿sf] cGt/–a}+s sf/f]af/ -?= ca{df_ 1775.11 1501.45 1782.96
jfl0fHo a}+sx¿sf] cGt/–a}+s sf/f]af/sf] Aofhb/ -k|ltztdf_* 4.52 0.35 4.12
cGo ljQLo ;+:yfx¿ -jfl0fHo a}+sx¿aLr afx]s_ sf] 209.55 129.40 213.62
cGt/–a}+s sf/f]af/ -?= ca{df_
cGo ljQLo ;+:yfx¿sf] cGt/–a}+s sf/f]af/sf] Aofhb/ -k|ltztdf__* 6.24 1.01 4.30
:yfoL t/ntf ;'ljwf pkof]u -?= ca{df_ 154.33 103.28 370.34
* c;f/ dlxgfsf] efl/t cf};t Aofhb/ .
t/ntf Joj:yfkg
1=17 g]kfn /fi6« a}+s v'nf ahf/ sf/f]af/ ljlgodfjnL, @)&! sf] clwgdf /xL a}+lsª k|0ffnLdf ljBdfg
t/ntfsf] l:yltsf cfwf/df v'nf ahf/ sf/f]af/ ;~rfng ;ldltsf] lg0f{o adf]lhd cfjZostf cg';f/sf
pks/0fx¿ -l/kf], l/e;{ l/kf], cfp6/fO6 ;]n, cfp6/fO6 kr]{h, lgIf]k ;+sng tyf g]kfn /fi6« a}+s
C0fkq_ k|of]u u/L a}+lsË k|0ffnLsf] t/ntfsf] Joj:yfkg ug]{ ul/Psf] 5 .
1=18 a}+lsË k|0ffnLdf t/ntf / cNksfnLg Aofhb/df x'g] ptf/r9fjnfO{ ;Daf]wg ug{ sfof{Gjogdf NofOPsf]
Aofhb/ sl/8f]/;DaGwL Joj:yf cGtu{t b'O{ xKtf cjlwsf] l/kf]sf] Joj:yfnfO{ kl/dfh{g u/L cf]e/gfO{6
l/kf] (Overnight Repo) ;lxtsf] æAofhb/ sl/8f]/;DaGwL sfo{ljlw, @)&^ nfu" ul/Psf] 5 .
1=19 cfly{s jif{ @)&&÷&* df l/e;{ l/kf]dfkm{t ?= !)( ca{ %$ s/f]8 / lgIf]k ;+sngdfkm{t ?= !(# ca{ &%
s/f]8 u/L s'n ?= #)# ca{ @( s/f]8 t/ntf k|zf]rg ul/Psf] 5 . ;f] cjlwdf lgoldt k|sf/sf]
l/kf]dfkm{t ?= %) ca{, Aofhb/ sl/8f]/ cGtu{tsf] !$ lbg] l/kf]dfkm{t ?= !& ca{ ($ s/f]8 tyf :yfoL
t/ntf ;'ljwfdfk{mt ?= #&) ca{ #$ s/f]8 u/L s'n ?= $#* ca{ @* s/f]8 a/fa/sf] t/ntf k|jfx
ul/Psf] 5 .
1=20 cfly{s jif{ @)&&÷&* df 5f]6f] cjlwsf] t/ntf Joj:yfkg ug]{ p2]Zon] ;/sf/L C0fkq -6«]h/L aLn /
ljsf; C0fkq_ tyf g]kfn /fi6« a}+s C0fkqsf] lwtf]df dfustf{ a}+s tyf ljQLo ;+:yfnfO{ clwstd &
sfo{lbgsf] nflu a+}s b/df !^* k6s u/L ?= #&) ca{ #$ s/f]8 :yfoL t/ntf ;'ljwf k|bfg ePsf] 5 .
ljb]zL ljlgdo sf/f]af/
1=21 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] 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] -tflnsf !=!)_. ;dLIff jif{df cd]l/sL 8n/ $ ca{ %$ s/f]8 laqmL u/L ?=
%#% ca{ @# s/f]8 a/fa/sf] ef/tLo ?k}ofF vl/b ePsf] 5 . cl3Nnf] jif{ cd]l/sL 8n/ # ca{ *@ s/f]8
nufot cGo kl/jTo{ ljb]zL d'b|f laqmL ?= $$@ ca{ !# s/f]8 s/f]8 a/fa/sf] ef/tLo ?k}ofF vl/b ePsf]
lyof] .
tflnsf !=!) M ljb]zL ljlgdo sf/f]af/sf] l:ylt
-?= s/f]8df_
ljj/0f cfly{s jif{
2075/76 2076/77 2077/78
!= cd]l/sL 8n/ vl/b 36862.8 49265.0 43407.5
!= cd]l/sL 8n/ laqmL 771.9 40.9 553.3
#= v'b t/ntf k|jfx 36091.0 49224.1 42854.2
$= cd]l/sL 8n/ laqmL u/L ef=?= vl/b 47892.2 44213.2 53522.5
%= cGo kl/jTo{ ljb]zL d'b|f laqmL u/L ef=?= vl/b 3804.8 0.0 0.0
cNksfnLg Aofhb/
1=22 @)&& c;f/sf] t'ngfdf @)&* c;f/df (!–lbg] 6«]h/L aLn Pjd\ cGt/–a}+s sf/f]af/ b'a}sf]] efl/t cf};t
Aofhb/ a9]sf] 5 . @)&& c;f/df (!–lbg] 6«]h/L aLnsf] efl/t cf};t Aofhb/ !=@& k|ltzt /x]sf]df
@)&* c;f/df $=%% k|ltzt sfod ePsf] 5 . To;}u/L, jfl0fHo a}s + x¿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 . a}+s tyf ljQLo ;+:yfx¿ -jfl0fHo a}+sx¿aLr afx]s_ sf] 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 . @)&* c;f/df df}lb|s
gLltsf] ;~rfng nIosf] ?kdf /x]sf] jfl0fHo j}+s, ljsf; j}+s / ljQ sDkgLx¿sf] efl/t cf};t cGt/
j}+s b/ $=!$ k|ltzt /x]sf] 5 .
1=23 @)&* c;f/df jfl0fHo a}+sx¿sf] shf{ tyf lgIf]ksf] efl/t cf};t Aofhb/ qmdzM *=$# k|ltzt / $=^%
k|ltzt /x]sf] 5 -tflnsf !=!!_ . cl3Nnf] jif{sf] c;f/df o:tf] Aofhb/ qmdzM !)=!! k|ltzt / ^=)!
k|ltzt /x]sf] lyof] . To;}u/L, jfl0fHo a}+sx¿sf] cf};t cfwf/ b/ @)&& c;f/sf] *=%) k|ltztsf]
t'ngfdf @)&* c;f/df ^=*^ k|ltzt sfod ePsf] 5 .
tflnsf !=!! M jfl0fHo a}+sx¿sf] Aofhb/

ljj/0f @)&^ c;f/ @)&& c;f/ @)&* c;f/
shf{sf] efl/t cf};t Aofhb/ 12.13 10.11 8.43
lgIf]ksf] efl/t cf};t Aofhb/ 6.60 6.01 4.65
cf};t cfwf/ Aofhb/ 9.57 8.50 6.86
a}+s tyf ljQLo ;+:yfx¿sf] ;fwgsf] ;|f]t tyf pkof]usf] l:ylt

jfl0fHo a}+s
1=24 cfly{s jif{ @)&&÷&* df jfl0fHo a}+sx¿sf] s'n ;DklQ÷bfloTj @#=$ k|ltzt -?= !)@@ ca{ ($ s/f]8_
n] j[l4 eO{ ?= %#(@ ca{ %# s/f]8 k'u]sf] 5 . cl3Nnf] jif{ o:tf] ;DklQ÷bfloTj @!=) k|ltzt -?= &%&
ca{ ^^ s/f]8_ n] a9]sf] lyof] .
1=25 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=26 jfl0fHo a}+sx¿sf] shf{ tyf nufgL ;dLIff jif{df @&=& k|ltzt -?= (%@ ca{ ( s/f]8_ n] j[l4 eO{ @)&*
c;f/ d;fGtdf ?= $#*& ca{ (^ s/f]8 k'u]sf] 5 . cl3Nnf] jif{ jfl0fHo a}+sx¿sf] shf{ tyf nufgL !(=!
k|ltzt -?= %%) ca{ (@ s/f]8_ n] j[l4 ePsf] lyof] . ;dLIff jif{df jfl0fHo a}+sx¿af6 lghL If]qdf
k|jflxt shf{ @&=* k|ltzt -?= &(@ ca{ @@ s/f]8_ n] j[l4 ePsf] 5 . cl3Nnf] jif{ o:tf] shf{ !^=)
k|ltzt -?= #(# ca{ %$ s/f]8_ n] j[l4 ePsf] lyof] . @)&* c;f/ d;fGtdf jfl0fHo a}+sx¿af6 lghL
If]qtk{m k|jflxt shf{ / s'n ufx{:Yo pTkfbgsf] cg'kft *%=$ k|ltzt sfod ePsf]
5.
1=27 cfly{s jif{ @)&&÷&* df jfl0fHo a}+sx¿af6 k|fyldstf k|fKt If]qdf k|jflxt shf{ s'n shf{sf] #$=$
k|ltzt -?= !!!# ca{ ^# s/f]8_ k'u]sf] 5 . o; cGtu{t s[lif If]qtk{m !#=@ k|ltzt / u}/–s[lif If]qdf @!=@
k|ltzt shf{ k|jflxt ePsf] 5 .
1=28 ;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{
$( s/f]8n] a9]sf] lyof] .
1=29 @)&* c;f/ d;fGtdf jfl0fHo a}+sx¿sf] t/n ;DklQ -;/sf/L C0fkqdf ul/Psf] nufgL ;lxt_ ?= !!@%
ca{ &) s/f]8 /x]sf] 5 . o:tf] ;DklQ s'n lgIf]ksf] @& k|ltzt x'g cfpF5 . cl3Nnf] jif{ pQm cg'kft
@(=% k|ltzt /x]sf] lyof] . oBlk, t/n ;DklQsf c+zx¿dWo] ;dLIff cjlwdf t/n sf]if !)=( k|ltztn]
36]sf] 5 . jfl0fHo a}+sx¿sf] ljb]zL a}+s df}Hbft !!=$ k|ltzt -?= !( ca{ $$ s/f]8_ n] 36]/ @)&*
c;f/ d;fGtdf ?= !%! ca{ %& s/f]8 sfod ePsf] 5 eg] g]kfn /fi6« a}+sdf /x]sf] df}Hbft !^=% k|ltzt
-?= $% ca{ @# s/f]8_ n] 36]/ ?= @@( ca{ ^* s/f]8 sfod ePsf] 5 .
ljsf; a}+s
1=30 ;dLIff jif{df ljsf; a}+sx¿sf] s'n ;DklQ÷bfloTj @%=* k|ltzt -?= !)^ ca{ @) s/f]8_ n] j[l4 eO{
@)&* c;f/ d;fGtdf ?= %!* ca{ #$ s/f]8 sfod ePsf] 5 . cl3Nnf] jif{ o:tf] ;DklQ÷bfloTjdf (=(
k|ltzt -?= $% ca{ %@ s/f]8_ n] sdL cfPsf] lyof] .
1=31 ;fwg kl/rfngsf] k|d'v ;|f]tsf] ?kdf /x]sf] s'n lgIf]k ;dLIff jif{df @%=$ k|ltzt -?= *( ca{ %)
s/f]8_ n] j[l4 eO{ ?= $$! ca{ $^ s/f]8 sfod ePsf] 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] . oBlk, t/n
;DklQdWo] ;dLIff jif{df t/n sf]if !@=* k|ltztn] 36]/ ?= @@ ca{ !% s/f]8 sfod ePsf] 5 .
1=32 ;dLIff jif{df ljsf; a}+sx¿sf] shf{ tyf nufgL @& k|ltzt -?= !)@ ca{ @^ s/f]8_ n] j[l4 eO{ @)&*
c;f/ d;fGtdf ?= $*! ca{ @# s/f]8 sfod ePsf] 5 . cl3Nnf] jif{ o:tf] shf{ tyf nufgLdf (=%
k|ltzt -?= #( ca{ && s/f]8_ n] sdL cfPsf] lyof] . shf{ tyf nufgLsf c+zx¿dWo] lghL If]qtk{m
k|jflxt shf{ #)=% k|ltztn] j[l4 cfO{ @)&* c;f/ d;fGtdf ?= #&$ ca{ !* s/f]8 sfod ePsf] 5, h'g
s'n ufx{:Yo pTkfbgsf] *=* k|ltzt x'g cfpF5 .
ljQ sDkgL
1=33 ;dLIff jif{df ljQ sDkgLx¿sf] s'n ;DklQ÷bfloTj !=# k|ltzt -?= ! ca{ ^$ s/f]8_ n] a9]/ @)&*
c;f/ d;fGtdf ?= !@^ ca{ @ s/f]8 sfod ePsf] 5 . cl3Nnf] jif{ o:tf] ;DklQ÷bfloTj !#=! k|ltztn]
a9]/ ?= !@$ ca{ #( s/f]8 sfod ePsf] lyof] . ;fwg kl/rfngsf] k|d'v ;|f]tsf] ?kdf /x]sf] lgIf]k
kl/rfng )=% k|ltzt -?= $@ s/f]8_ n] j[l4 eO{ @)&* c;f/ d;fGtdf ?= *& ca{ @^ s/f]8 sfod
ePsf] 5 . cl3Nnf] jif{ o:tf] lgIf]k kl/rfngdf !^=! k|ltztn] j[l4 ePsf] lyof] .
1=34 @)&* c;f/ d;fGtdf ljQ sDkgLx¿sf] t/n ;DklQ -;/sf/L C0fkqdf ul/Psf] nufgL ;lxt_ ?= @*
ca{ @( s/f]8 /x]sf] 5 . o:tf] ;DklQ s'n lgIf]ksf] #@=$ k|ltzt x'g cfpF5 . cl3Nnf] jif{ pQm cg'kft
@!=% k|ltzt /x]sf] lyof] . t/n ;DklQ dWo] t/n sf]if #=$ k|ltztn] 36]/ @)&* c;f/ d;fGtdf ?= %
ca{ *% s/f]8 sfod ePsf] 5 .
1=35 ;dLIff jif{df ljQ sDkgLx¿sf] shf{ tyf nufgL )=& k|ltzt -?= *) s/f]8_ n] x|f; cfO{ @)&* c;f/
d;fGtdf ?= !!^ ca{ ! s/f]8 k'u]sf] 5 . cl3Nnf] jif{ oL sDkgLx¿sf] shf{ tyf nufgL !%=& k|ltztn]
j[l4 ePsf] lyof] . shf{ tyf nufgLsf c+zx¿dWo] lghL If]qtk{m k|jflxt shf{df ^=# k|ltztn] x|f; cfO{
@)&* c;f/ d;fGtdf ?= ^* ca{ @* s/f]8 k'u]sf] 5, h'g s'n ufx{:Yo pTkfbgsf] !=^ k|ltzt x'g
cfpF5 .
n3'ljQ ljQLo ;+:yf
1=36 @)&* c;f/ d;fGtdf n3'ljQ ljQLo ;+: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/f]af/ ub}{ cfPsf 5g\ .
1=37 n3'ljQ ljQLo ;+:yfx¿sf] s'n ;DklQ÷bfloTj #& k|ltztn] j[l4 eO{ @)&* c;f/ d;fGtdf
?= $$% ca{ %) s/f]8 k'u]sf] 5 . To;}u/L, oL ;+:yfx¿sf] s'n lgIf]k / ;fk6L qmdzM ?= !#) ca{ $#
s/f]8 / ?= @)& ca{ #% s/f]8 k'u]sf] 5 eg] s'n shf{ tyf nufgL qmdzM ?= #^% ca{ %% s/f]8 tyf ?=
!$ ca{ &! s/f]8 k'u]sf] 5 .
aLdf sDkgL
1=38 @)&* c;f/ d;fGtdf !( hLjg, @) lghL{jg / @ k'g/aLdf sDkgL u/L s'n $! aLdf sDkgL ;+rfngdf
/x]sf 5g\ . aLdf ;ldltaf6 k|fKt tYofÍ cg';f/ aLdf sDkgLx¿sf] s'n ;DklQ÷bfloTj @)&& c;f/
d;fGtdf ?= $#& ca{ #@ /x]sf]df @$=! k|ltztn] j[l4 eO{ @)&* c;f/ d;fGtdf ?= %$@ ca{ ^% s/f]8
k'u]sf] 5 .
sd{rf/L ;~ro sf]if
1=39 sd{rf/L ;~ro sf]ifaf6 k|fKt tYofÍ cg';f/ pQm sf]ifsf] ;DklQ÷bfloTj ;dLIff jif{df !%=# k|ltztn]
j[l4 eO{ @)&* c;f/ d;fGtdf ?= $$@ ca{ *$ s/f]8 k'u]sf] 5 . cl3Nnf] jif{ pQm /sd !@ k|ltztn]
j[l4 eO{ @)&& c;f/ d;fGtdf ?= #*$ ca{ )! s/f]8 /x]sf] lyof] . ;+rostf{x¿sf] ;l~rt /sd @)&&
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 .
gful/s nufgL sf]if
1=40 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 . shf{ tyf ;fk6L
cl3Nnf] jif{ ?= $% ca{ %& s/f]8 /x]sf]df @)&* c;f/ d;fGtdf !^=^ k|ltztn] j[l4 eO{ ?= %# ca{ !@
s/f]8 k'u]sf] 5 .
;fdflhs ;'/Iff sf]if
1=41 ;fdflhs ;'/Iff sf]ifaf6 k|fKt tYof+scg';f/ @)&* c;f/ d;fGt;Dd !$,(&! j6f /f]huf/bftf
kmd{÷sDkgLsf @,&#,&@) hgf >lds sf]ifdf btf{ ePsf 5g\ . h;dWo] #,@)# j6f /f]huf/bftf sDkgLdf
cfj4 !,&&,#)! of]ubfgfstf{af6 ?= ^ ca{ ** s/f]8 of]ubfg /sd ;+sng ePsf] 5 . ;fy} pQm
ldlt;Dd of]ubfg /sd ;+sng ul//x]sf @,$*# hgf of]ubfgfstf{x¿af6 k|fKt $,$!* j6f aLdf bfaL
dfkm{t ?= % s/f]8 @# nfv a/fa/sf] /sd e'QmfgL ePsf] 5 eg] !,!*@ hgf of]ubfgstf{af6 k|fKt !,!(!
j6f j[4fj:yf ;'/Iff of]hgf bfaL dfkm{t ?= ( s/f]8 !* nfv /sd e'QmfgL ePsf] 5 .
x'nfs art a}+s
1=42 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] lgIf]k ;+sng u/]sf 5g\ . @)&* c;f/ d;fGtdf x'nfs art
a}+ssf] s'n lgIf]k ?= ! ca{ ^% s/f]8 tyf ?= $& s/f]8 shf{ nufgLdf /x]sf] 5 -tflnsf !=!@_ .
tflnsf !=!@ M x'nfs art a}+ssf] sf/f]af/ ljj/0f
ljj/0f @)&^ c;f/ @)&& c;f/ @)&* c;f/
lgIf]k ;+sng ug{ :jLs[lt kfPsf sfof{nox¿sf] ;+Vof 117 117 117
lgIf]k ;+sng u/]sf sfof{nox¿sf] ;+Vof 66 66 65
nufgL u/]sf sfof{nox¿sf] ;+Vof 57 57 57
s'n vftf ;+Vof 63396 62475 59,428
s'n lgIf]k -?= s/f]8df_ 132.73 175.65 165.34
nufgLdf /lx/x]sf] /sd -?= s/f]8df_ 37.78 40.33 47.32
;|f]t M g]kfn ;/sf/, s]Gb|Lo wgfb]z sfof{no .
lgIf]k tyf shf{ ;'/If0f sf]if
1=43 lgIf]k tyf shf{ ;'/If0f sf]ifn] k|fyldstf–k|fKt If]q nufot kz'wg tyf t/sf/L afnL ;'/If0f,
;x'lnotk"0f{ shf{, j}b]lzs /f]huf/ shf{, n3' tyf ljkGg ju{ shf{ / ;fgf tyf demf}nf pBd shf{sf]
;'/If0f ub}{ cfPsf] 5 . o; sf]ifn] @)&* c;f/ d;fGt;Dddf ?= !$! ca{ 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
@)&^ @)&& @)&* k|ltzt kl/jt{g
ljj/0f 2076/77 2077/78
c;f/ c;f/ c;f/
s'n lgIf]k ;'/If0f /sd -?= s/f]8df_ 60338 68949 81162 14.3 17.7
shf{ ;'/If0f /sd -?= s/f]8df_ 2566 6215 14100 142.2 126.9
;|f]t M lgIf]k tyf shf{ ;'/If0f sf]if .
shf{ ;"rgf s]Gb| lnld6]8
1=44 shf{ ;"rgf s]Gb|af6 cfly{s jif{ @)&&÷&* df @& jfl0fHo a}+s, !* ljsf; a}+s, !& ljQ sDkgL / &)
n3'ljQ ljQLo ;+:yfn] hDdf %@ nfv *$ xhf/ #^! shf{sf] ;"rgf dfu u/]sf lyP . pQm s]Gb|df @)&&
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=45 @)&* c;f/ d;fGtdf !$* a}+s tyf ljQLo ;+:yfx¿ -g]kfn /fi6« a}+saf6 Ohfhtkq k|fKt !## / !%
j6f cGo_, $! aLdf sDkgLx¿, sd{rf/L ;+rosf]if, gful/s nufgL sf]if / x'nfs art a}+s ;d]t u/L]
s'n !(@ a}+s tyf u}/–a}+lsË ljQLo ;+:yfx¿ ;+rfngdf /x]sf 5g\ -tflnsf !=!$_. cl3Nnf] jif{ @!@ j6f
o:tf ;+:yfx¿ ;+rfngdf /x]sf lyP .
tflnsf !=!$ M a}+s tyf u}/–a}+lsË ljQLo ;+:yfx¿sf] ;+Vof
a}+s tyf u}/–a}+lsË ljQLo ;+:yfx¿ @)&^ c;f/ @)&& c;f/ @)&* c;f/
d;fGt d;fGt d;fGt
jfl0fHo a}+s @* @& @&
ljsf; a}+s @( @) !*
ljQ sDkgL @# @@ !&
n3'ljQ ljQLo ;+:yf () *% &)
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]{_
k"jf{wf/ ljsf; a}+s ! ! !
g]kfn /fi6« a}+saf6 a}lsË sf/f]af/ ug{ Ohfhtkq–k|fKt ;+:yfx¿ !&! !%% !##
cGo ;+:yfx¿ !! !$ !%
aLdf sDkgL $) $) $!
sd{rf/L ;+ro sf]if ! ! !
gful/s nufgL sf]if ! ! !
x'nfs art a}+s ! ! !
hDdf @@% @!@ !(@
1=46 @)&* c;f/ d;fGtdf ljQLo k|0ffnLsf] s'n rf6{ !=* M g]kfnsf] ljQLo k|0ffnLsf] ;+/rgf
;DklQ÷bfloTj ;+/rgfdf g]kfn /fi6« a}+ssf] @)&* c;f/ d;fGt
c+z !^=* k|ltzt /x]sf] 5 . To;}u/L, s'n
1.4 0.3
;DklQ÷bfloTjdf jfl0fHo a}+sx¿sf] c+z 5.6 4.8 2.1
4.8
%*=# k|ltzt, ljsf; a}+sx¿sf] %=^ k|ltzt, 5.9
ljQ sDkgLx¿sf] !=$ k|ltzt, n3'ljQ 0.02
ljQLo ;+:yfx¿sf] $=* k|ltzt, k"jf{wf/
ljsf; a}+ssf] )=# k|ltzt,sd{rf/L ;~ro 16.8
sf]ifsf] $=* k|ltzt, gful/s nufgL sf]ifsf]
58.3
@=! k|ltzt, aLdf sDkgLx¿sf] c+z %=(
k|ltzt / x'nfs art a}+ssf] c+z )=)@
k|ltzt /x]sf] 5 -rf6{ !=*_. @)&* c;f/ g]kfn /fi6« a}+s jfl0fHo a}+sx?
d;fGtdf a}+lsË If]qsf] s'n ;DklQ÷bfloTjsf] ljsf; a}+sx? ljQ sDkgLx?
n3'ljQ ljQLo ;+:yfx? k"jf{wf/ ljsf; a}+s
s'n ufx{:Yo pTkfbg;Fusf] cg'kft !*( sd{rf/L ;+rosf]if gful/s nufgL sf]if
k|ltzt /x]sf] 5 . ljdf sDkgLx? x'nfs art a}+s
ljQLo lj:tf/
1=47 g]kfn /fi6« a}+saf6 Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx¿sf] ;+Vof @)&& c;f/ d;fGtdf !%%
/x]sf]df @)&* c;f/ d;fGtdf !## sfod ePsf] 5 . @)&* c;f/ d;fGtdf jfl0fHo a}+sx¿sf] ;+Vof @&,
ljsf; a}+sx¿sf] !*, ljQ sDkgLx¿sf] !&, n3'ljQ ljQLo ;+:yf &) / k"jf{wf/ ljsf; a}+ssf] ;+Vof !
/x]sf] 5 .
1=48 s'n &%# :yfgLo txdWo] @)&& c;f/ d;fGtdf &$& txdf jfl0fHo a}+sx¿sf zfvf /x]sf]df @)&*
c;f/ d;fGtdf &%) txdf zfvf lj:tf/ ePsf] 5 .
1=49 @)&& c;f/ d;fGtdf jfl0fHo a}+s, ljsf; a}+s tyf ljQ sDkgLx¿sf] lgIf]k vftf ;+Vof sl/a # s/f]8
@$ nfv %$ xhf/ / C0f vftf ;+Vof sl/a !% nfv $$ xhf/ /x]sf]df @)&* c;f/ d;fGtdf s'n
lgIf]k vftf ;+Vof sl/a # s/f]8 && nfv &! xhf/ / C0f vftf ;+Vof sl/a !& nfv @ xhf/ k'u]sf] 5 .
To;}u/L, @)&* c;f/ d;fGtdf n3'ljQ ljQLo ;+:yfx¿df sl/a %! nfv (! xhf/ ;b:o / @( nfv (@
xhf/ C0f vftf ;+Vof k'u]sf 5g\ . oL n3'ljQ ljQLo ;+:yfx¿n] b]zsf && j6} lhNnfdf ;]jf k'¥ofPsf
5g\ .
1=50 @)&* c;f/ d;fGtdf g]kfn /fi6« a}saf6 Ohfhtkq k|fKt ;Lldt a}+lsË sf/f]Aff/ ug{ Ohfht k|fKt
;+:yfsf] ;+Vof !% /x]sf] 5 . @)&& c;f/ d;fGtdf !@ o:tf ;+:yfx¿ ;+rfngdf lyP .
lwtf]kq ahf/
1=51 g]K;] ;"rsfÍ jflif{s ljGb'ut cfwf/df !!!=^ rf6{ !=( M z]o/ ahf/ kl/;"rs–g]K;]sf] k|j[lQ
k|ltztn] j[l¢ eO{ @)&* c;f/ d;fGtdf 3000
@**#=$ k'u]sf] 5 . pQm ;"rsfÍ @)&& c;f/ 2600
d;fGtdf *=@ k|ltztn] j[l¢ eO{ !#^@=$ k'u]sf] 2200
lyof] .
;"rsfÍ
1800
1=52 @)&& c;f/ d;fGtdf @**=# /x]sf] g]K;]
;]G;]l6e ;"rsfÍ *&=* k|ltztn] j[l¢ eO{ 1400
@)&* c;f/ d;fGtdf %$!=$ k'u]sf] 5 . 1000
To;}u/L, g]K;] ˆnf]6 ;"rsfÍ pSt calwdf (%=% 2073 2074 2075 2076 2077 2078 2079
af6 !)(=* k|ltztn] j[l¢ eO{ @))=# k'u]sf]
5 .
1=53 cfly{s jif{ @)&&÷&* df lwtf]kq ahf/ sf/f]af/ /sddf pNn]Vo j[l4 ePsf] 5 . cl3Nnf] jif{ o:tf]
sf/f]af/ /sd ?= !%) ca{ $ s/f]8 /x]sf]df ;dLIff jif{df *=& u'0ffn] j[l4 eO{ ?= !$%$ ca{ $$ s/f]8
k'u]sf] 5 .
1=54 lwtf]kqahf/ k'FhLs/0f jflif{s ljGb'ut cfwf/df !@#=& k|ltztn] j[l¢ eO{{ @)&* c;f/ d;fGtdf ?=
$)!) ca{ (^ s/f]8 k'u]sf] 5 . o; cg';f/ @)&* c;f/ d;fGtdf ahf/ k'FhLs/0fsf] s'n ufx{:Yo
pTkfbg;+Fusf] cg'kft ($=) k|ltzt /x]sf] 5 . @)&& c;f/ d;fGtdf o:tf] cg'kft $%=* k|ltzt /x]sf]
lyof] . ahf/ k'FhLs/0fdf a}+s tyf ljQLo ;+:yfx¿ -aLdf sDkgL ;d]t_ sf] c+z ^
*=( k|ltzt, hnljB't If]qsf] *=$ k|ltzt, nufgL sDkgLsf] *=! 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=55 g]kfn :6s PS;r]Gh lnld6]8df ;"rLs[t z]o/sf] 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]
;/sf/L C0fkq, ?= $^ ca{ &$ s/f]8 a/fa/sf] af]g; z]o/, ?= $@ ca{ !& s/f]8 a/fa/sf] ;fwf/0f
z]o/, ?= !* ca{ %% s/f]8 a/fa/sf] l8a]Gr/, ?= ^ ca{ *% s/f]8 a/fa/sf] Do'r'cn km08 / ?= % ca{
%@ s/f]8 a/fa/sf] xsk|b z]o/u/L s'n $ va{ $ ca{ && s/f]8 a/fa/sf] yk lwtf]kq ;"rLs[t ePsf
5g\ .
1=56 g]kfn :6s PS;r]Gh lnld6]8df ;"rLs[t sDkgLx¿sf] ;+Vof @)&* c;f/ d;fGt;Dddf @!( k'u]sf]]
5 . @)&& c;f/ d;fGtdf o:tf] ;+Vof @!@ /x]sf] lyof] . ;"rLs[t sDkgLx¿dWo] !$# a}+s tyf ljQLo
;+:yf -aLdf sDkgL ;d]t_ /x]sf 5g\ eg]] $) hnljB't\ sDkgL, !( pTkfbg tyf k|zf]wg pBf]u, $
Jofkfl/s ;+:yf, % nufgL sDkgL, % xf]6n / # 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
2019 2020
2021 2022
ljZj pTkfbg 2.8 -3.1 5.9 4.9
ljsl;t cy{tGq 1.7 -4.5 5.2 4.5
cd]l/sf 2.3 -3.4 6.0 5.2
o"/f] If]q 1.5 -6.3 5.0 4.3
hfkfg 0.0 -4.6 2.4 3.2
pbLodfg tyf ljsf;f]Gd'v cy{tGq 3.7 -2.1 6.4 5.1
pbLodfg tyf ljsf;f]Gd'v Plzof 5.4 -0.8 7.2 6.3
rLg 6.0 2.3 8.0 5.6
ef/t 4.0 -7.3 9.5 8.5
j:t'sf] d"No
OGwg (Fuel) -10.2 -32.7 59.1 -1.8
u}/–OGwg (Non-fuel) 0.8 6.7 26.7 -0.9
pkef]Qmf d"No
ljsl;t b]z 1.4 0.7 2.8 2.3
pbLodfg tyf ljsf;f]Gd'v b]zx¿ 5.1 5.1 5.5 4.9
ljZj Jofkf/ -j:t' tyf ;]jf_ 0.9 -8.2 9.7 6.7

;|f]t M cGt/f{li6«o d'b|fsf]if, jN8{ Osglds cfp6n's, cS6f]a/,@)@!
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_ 6.66 -2.09 4.01
-v_ s'n ufx{:Yo pTkfbg -k|rlnt d"Nodf_ 11.66 1.45 8.98
2. cfwf/e"t d"Nodf
-s_ s'n ufx{:Yo pTkfbg -@)^&÷^* sf] d"Nodf_ 6.39 -2.12 3.98
-v_ s'n ufx{:Yo pTkfbg -k|rlnt d"Nodf_ 11.01 3.34 8.08
 s'n /fli6«o pTkfbg -k|rlnt d"Nodf_ 11.96 1.69 8.31
 s'n pkef]u -k|rlnt d"Nodf_ 10.99 12.17 8.66
 s'n ufx{:Yo art -k|rlnt d"Nodf_ 15.52 -57.94 13.67
 s'n /fli6«o art -k|rlnt d"Nodf_ 16.21 -21.44 4.92
 s'n nufgL -k|rlnt d"Nodf_ 16.83 -30.37 18.07
 s'n l:y/ k'FhL lgdf{0f -k|rlnt d"Nodf_ 16.42 -14.71 4.51
3. s'n /fli6«o vr{of]Uo cfo -k|rlnt d"Nodf_ 12.67 1.01 7.69
4. d'b|f k|bfo (M1) 8.6 17.8 22.6
5. lj:t[t d'b|f k|bfo (M2) 15.8 18.1 21.8
6. s'n cfGtl/s shf{ 21.1 13.6 26.8
7. cfjlws lgIf]k 22.4 25.1 17.6
8. s'n lgof{t 19.4 0.6 44.4
9. s'n cfoft 13.9 -15.6 28.7
10. s'n ljb]zL ljlgdo ;+lrlt -5.8 34.9 -0.2
11. ;/sf/L /fh:j 15.5 0.2 16.3
12. ;/sf/L vr{* 2.1 -1.7 8.2
13. jflif{s cf};t pkef]Qmf d'b|f:kmLlt 4.6 6.2 3.6
14. jflif{s cf};t yf]s d'b|f:kmLlt 6.2 6.9 7.61
s'n ufx{:Yo pTkfbg -pTkfbs d"Nodf_ ;usf] cg'kft -k|ltztdf_
1. s'n pkef]u 84.7 93.65 93.38
2. s'n ufx{:Yo art 15.3 6.35 6.62
3. s'n /fli6«o art 42.06 32.61 31.40
4. s'n nufgL -k|rlnt d"Nodf_ 41.38 28.40 30.77
5. s'n l:y/ k'FhL lgdf{0f 33.82 28.43 27.26
6. s'n /fli6«o vr{of]Uo cfo 126.81 126.27 124.78
7. d'b|f k|bfo (M1) 18.8 21.9 24.6
8. lj:t[t d'b|f k|bfo (M2) 92.8 108.1 120.8
9. s'n cfGtl/s shf{ 86.5 96.9 112.8
10. cfjlws lgIf]k 38.6 47.6 51.3
11. s'n lgof{t 2.5 2.5 3.3
12. s'n cfoft 36.8 30.6 36.1
13. ljb]zL ljlgdo ;+lrlt 26.9 35.8 32.8
14. ;/sf/L /fh:j 21.8 21.5 22.9
15. ;/sf/L vr{ 28.8 27.9 27.7
16. ;/sf/L ah]6 art÷3f6f *
-4.7 -6.8 -6.3
17. Jofkf/ ;Gt'ng -–3f6f_ -34.2 -28.1 -32.8
18. rfn' vftf ;Gt'ng -–3f6f_ -6.9 -0.9 -7.8
19. e'QmfgL ug{ afFsL s'n jfXo C0f 15.4 20.8 21.8
20. e'QmfgL ug{ afFsL s'n cfGtl/s C0f 11.7 15.7 18.8
*a}+lsË sf/f]af/df cfwfl/t
;|f]t M cfly{s ;j]{If0f, @)&&÷&* tyf dxfn]vf lgoGqssf] sfof{no
tflnsf # M s'n ufx{:Yo pTkfbgsf] If]qut j[l4b/
-@)^&÷^* sf] d"Nodf_
j[l4b/ -k|ltztdf_
zLif{s @)&%÷&^ ;+= k|f=
@)&^÷&& @)&&÷&*
!= s[lif If]q 5.16 2.23 2.64
s[lif jg tyf dT:okfng 5.16 2.23 2.64
@= u}/–s[lif If]q 6.90 -3.91 4.57
s= pBf]u If]q 7.38 -3.69 5.05
vfgL tyf pTvgg\ 17.62 -2.23 7.49
pTkfbgd'ns pBf]u 6.52 -8.57 3.85
ljB't\, UofF; :6Ld tyf Po/ slG8l:gªsf] pTkfbg 9.61 25.58 7.74
kfgL cfk"lt{, 9n lgsf;, kmf]xf]/ Joj:yfkg tyf pkrf/ 1.22 2.15 1.61
ultljlwx¿sf] pTkfbg
lgdf{0f 7.48 -4.99 5.56
v= ;]jf If]q 6.76 -3.97 4.43
yf]s tyf v'b|f Jofkf/ / df]6/ tyf df]6/;fOsnsf] dd{t 8.11 -10.69 5.27
oftfoft tyf e08f/0f 8.77 -13.37 6.12
cfjf; tyf vfB ;]jf ultljlw 9.92 -36.97 11.20
;'rgf tyf ;~rf/ 7.05 2.30 1.45
ljlQo tyf aLdf 6.35 4.75 5.82
l/on :6]6 3.75 2.37 2.64
Jofj;flos, j}1flgs / k|fljlws 5.61 1.20 2.32
k|zf;lgs / ;dy{g ;]jf 6.44 2.15 2.17
;fj{hlgs k|zf;g / /IffÙ clgjfo{ ;fdflhs ;'/Iff 5.12 5.98 3.49
lzIff 5.98 3.20 3.60
dfgj :jf:Yo / ;fdflhs sfo{ 6.69 5.20 6.53
snf tyf dgf]/GhgÙ cGo ;]jf ultljlw / /f]huf/bftfsf
¿kdf 3/]n' ultljlwÙ cljsl;t j:t' tyf cfkm\g} k|of]usf] 5.92 1.77 3.09
nflu 3/]n' ;]jf pTkfbg ultljlw
;+ M ;+zf]lwt cg'dfg
k|f M k|f/lDes cg'dfg
tflnsf $ M k|fb]lzs j[l¢ b/ tyf c+z
2076/77* 2077/78**
k|b]z
j[l¢ b/ c+z j[l¢ b/ c+z
k|b]z ! -1.18 15.64 3.57 15.55
k|b]z @ -1.64 13.25 3.55 13.17
jfudtL -3.65 37.16 4.68 37.68
u08sL -1.66 8.80 3.63 8.72
N'lDagL -1.76 14.05 3.85 13.96
s0ff{nL 0.72 4.10 3.61 4.03
;'b"/–klZrd 0.58 6.99 3.45 6.89
/fli6«o -2.09 100.00 4.01 100.00
*;+zf]lwt cg'dfg** k|f/lDes cg'dfg
;|f]tM s]Gb|L9o tYofÍ ljefu
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

% 2075/76 2076/77 2077/78 2076/77 2077/78
s'n ;"rsfÍ 100.00 125.14 132.84 137.62 6.15 3.60
vfB tyf k]o kbfy{ 43.91 119.72 129.49 135.97 8.16 5.00
vfB tyf vfBhGo kbfy{ 11.33 119.91 124.69 128.29 3.99 2.89
bnxg tyf u]8fu'8L 1.84 89.09 98.12 108.57 10.14 10.65
t/sf/L 5.52 116.32 143.03 149.29 22.96 4.38
df;' tyf df5f 6.75 120.02 129.53 137.23 7.92 5.94
b'UwhGo kbfy{ tyf cG8f 5.24 124.91 131.92 134.33 5.61 1.83
£o" tyf t]n 2.95 122.36 127.51 149.87 4.21 17.54
kmnkm"n 2.08 121.86 135.90 145.17 11.52 6.82
lrgL tyf lrgLhGo kbfy{ 1.74 118.24 124.13 130.38 4.98 5.04
d;nf 1.21 120.37 137.22 131.61 14.00 -4.09
cNsf]xn/lxt xNsf k]o kbfy{ 1.24 115.96 120.91 129.18 4.27 6.84
dlb/fhGo k]o kbfy{ 0.68 150.56 165.60 173.71 9.99 4.90
;"lt{hGo kbfy{ 0.41 129.78 142.99 157.05 10.18 9.83
/]i6'/fF tyf xf]6n 2.92 128.73 134.83 139.91 4.74 3.77
u}/–vfB j:t' tyf ;]jf 56.09 129.55 135.52 138.92 4.61 2.51
nQfsk8f tyf h'Qf 7.19 141.00 148.69 152.75 5.45 2.73
3/fo;L ;fdfg tyf ;]jf 20.30 140.33 146.98 148.41 4.74 0.97
kmlg{l;Ë tyf 3/fo;L pks/0f 4.30 123.85 129.47 134.22 4.54 3.67
:jf:Yo 3.47 110.06 114.88 119.24 4.38 3.80
oftfoft 5.34 109.30 111.00 118.12 1.56 6.41
;+rf/ 2.82 103.81 105.64 109.49 1.76 3.64
dgf]/~hg tyf ;+:s[lt 2.46 116.91 119.41 123.73 2.14 3.62
lzIff 7.41 137.15 144.36 143.60 5.26 -0.53
ljljw j:t' tyf ;]jfx¿ 2.81 124.42 138.54 150.80 11.35 8.85
pkef]Qmf d"No ;"rsfÍ – sf7df8f} pkTosf
s'n ;"rsfÍ 100.00 124.52 133.19 137.62 6.96 3.33
vfB tyf k]o kbfy{ 39.77 122.53 132.49 140.14 8.13 5.77
u}/–vfB j:t' tyf ;]jf 60.23 125.85 133.65 135.98 6.20 1.74
pkef]Qmf d"No ;"rsfÍ – t/fO{
s'n ;"rsfÍ 100.00 124.52 133.19 135.98 6.29 3.68
vfB tyf k]o kbfy{ 44.14 122.53 132.49 133.35 8.73 4.98
u}/–vfB j:t' tyf ;]jf 55.86 125.85 133.65 138.08 4.39 2.67
pkef]Qmf d"No ;"rsfÍ – kxf8
s'n ;"rsfÍ 100.00 128.99 135.57 140.81 5.10 3.87
vfB tyf k]o kbfy{ 46.88 121.75 130.96 136.98 7.56 4.60
u}/–vfB j:t' tyf ;]jf 53.12 135.74 139.78 144.25 2.98 3.20
pkef]Qmf d"No ;"rsfÍ – lxdfn
s'n ;"rsfÍ 100.00 125.71 131.88 135.67 4.91 2.87
vfB tyf k]o kbfy{ 59.53 120.68 127.42 131.71 5.59 3.37
u}/–vfB j:t' tyf ;]jf 40.47 133.51 138.73 141.71 3.91 2.15
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 2075/76 2076/77 2077/78 2076/77 2077/78
!= s'n ;"rsfÍ 100.00 106.23 113.52 122.16 6.87 7.61

!=! k|fylds j:t'x¿ 33.59 106.12 118.89 131.32 12.03 10.46
vfB j:t'x¿ 8.76 106.11 119.61 131.91 12.73 10.28
u}/ vfB j:t'x¿ 57.65 106.27 109.10 123.41 2.66 13.11
!=@ OGwg tyf phf{ 31.27 112.65 113.78 114.62 1.00 0.73
k]6«f]lnod kbfy{ 2.31 119.58 121.34 122.63 1.47 1.06
ljB't 5.66 100.00 100.00 100.00 0.00 0.00
!=# cf}Bf]lus pTkfbg 3.10 105.31 110.36 117.98 4.79 6.90
vfB, k]okbfy{ tyf ;'tL{hGo kbfy{ 15.16 105.29 118.77 127.09 12.80 7.01
6]S;6fOn 1.01 115.12 120.15 127.36 4.37 6.00
5fnf tyf 5fnfhGo kbfy{ 0.29 103.98 112.98 113.12 8.66 0.13
sf7 tyf sf7af6 ag]sf ;fdfg 2.07 109.41 113.62 117.61 3.85 3.50
sfuh tyf sfuhhGo pTkfbg 1.08 101.11 103.26 114.09 2.13 10.49
/;fog tyf /f;folgs kbfy{ 6.55 100.22 105.88 121.32 5.65 14.57
/a/ tyf Knfli6shGo kbfy{{ 1.92 105.24 108.45 108.72 3.06 0.24
gg\ d]6flns ldg/n k|8S6 4.50 101.17 99.88 100.04 -1.28 0.16
a]l;s d]6N; 12.55 108.70 108.46 119.53 -0.23 10.21
ljB't tyf ljB'tLo kbfy{ 4.45 99.91 98.33 97.71 -1.58 -0.62
d]lzg/L tyf ;fdfg 3.17 103.85 107.48 113.04 3.50 5.17
oftfoft, OSjLkd]06 tyf kf6}{;\ 3.80 112.30 118.30 123.72 5.35 4.58
cGo j:t'x¿ 1.08 104.00 109.64 117.84 5.43 7.48
lj:t[t cfly{s juL{s/0f 100.00 106.23 113.52 122.16 6.87 7.61

pkef]Uo j:t'x¿ 32.90 105.54 114.46 123.30 8.45 7.73
dWojtL{ j:t'x¿ 56.30 107.27 114.45 123.97 6.70 8.32
k'FhLut j:t'x¿ 10.80 102.86 105.81 109.27 2.86 3.27
lgdf{0f ;fdu|L 14.03 107.97 103.82 107.70 (3.85) 3.74

tflnsf & M /fli6«o tna tyf Hofnfb/ ;"rsfÍ
-@)^!÷^@ =!))_
cfly{s jif{ k|ltzt kl/jt{g

ef/ 2074/75 2075/76 2076/77 2077/78 2076/77 2077/78
;d"x tyf pk–;d"x
s'n ;"rsfÍ 100.00 449.43 491.07 537.45 545.99 9.4 1.60
1. tna ;"rsfÍ 26.97 368.58 393.14 446.04 446.42 13.5 0.09
clws[t:t/ 9.80 339.61 367.01 425.18 425.39 15.8 0.05
;xfos:t/ 17.17 385.11 408.04 457.91 458.40 12.2 0.11
1.1 lghfdtL ;]jf 2.82 423.20 454.43 541.80 541.80 19.2 0.00
clws[t:t/ 0.31 350.73 358.83 421.45 421.45 17.5 0.00
;xfos:t/ 2.51 432.00 466.03 556.41 556.41 19.4 0.00
1.2 ;fj{hlgs ;++:yfgx¿ 1.14 353.06 373.46 441.98 442.09 18.3 0.02
clws[t:t/ 0.19 297.21 310.54 393.40 393.65 26.7 0.06
;xfos:t/ 0.95 364.23 386.05 451.70 451.78 17.0 0.02
1.3 a}+s tyf ljQLo ;+:yfx¿ 0.55 523.21 529.24 653.50 663.85 23.5 1.58
clws[t:t/ 0.10 407.54 414.59 476.98 481.55 15.0 0.96
;xfos:t/ 0.45 549.70 555.48 693.90 705.58 24.9 1.68
1.4 ;}lgs tyf k|x/L ;]jfx¿ 4.01 410.85 443.95 483.76 483.76 9.0 0.00
clws[t:t/ 0.17 322.64 337.04 382.61 382.61 13.5 0.00
;xfos:t/ 3.84 414.81 448.75 488.30 488.30 8.8 0.00
1.5 lzIff 10.55 383.36 422.69 466.92 467.34 10.5 0.09
clws[t:t/ 6.80 354.61 392.91 452.32 452.54 15.1 0.05
;xfos:t/ 3.75 435.45 476.65 493.37 494.17 3.5 0.16
1.6 lghL ;+u7gx¿ 7.90 299.36 299.36 350.97 350.97 17.2 0.00
clws[t:t/ 2.24 293.90 293.90 346.35 346.35 17.8 0.00
;xfos:t/ 5.66 301.51 301.51 352.79 352.79 17.0 0.00
2. Hofnfb/ ;"rsfÍ 73.03 479.29 527.24 571.21 582.76 8.3 2.04
2.1 s[lif dhb"/ 39.49 546.27 608.96 654.26 668.67 7.4 2.20
k'?if 20.49 523.01 580.08 633.06 649.52 9.1 2.60
dlxnf 19.00 571.38 640.13 677.14 689.34 5.8 1.80
2.2 cf}Bf]lus dhb"/ 25.25 391.76 419.04 464.88 472.82 10.9 1.71
pRr bIf 6.31 360.08 392.74 444.39 450.70 13.2 1.42
bIf 6.31 372.86 400.22 442.94 451.64 10.7 1.96
cw{bIf 6.31 366.64 398.81 444.19 454.59 11.4 1.83
cbIf 6.32 467.40 484.33 522.37 534.27 7.9 1.62
2.3 lgdf{0f dhb"/ 8.29 426.73 467.43 498.53 508.24 6.7 1.95
8sdL{ 2.76 398.93 432.32 464.19 468.20 7.4 0.86
bIf 1.38 389.76 423.96 452.00 458.39 6.6 1.41
cbIf 1.38 408.10 440.68 476.37 478.01 8.1 0.34
l;sdL{ 2.76 386.49 419.28 453.54 460.11 8.2 1.45
bIf 1.38 374.10 409.38 436.46 443.76 6.6 1.67
cbIf 1.38 398.88 429.18 470.61 476.45 9.7 1.24
HofdL 2.77 494.59 550.46 577.67 596.19 4.9 3.21
k'?if 1.38 480.44 541.23 581.47 595.85 7.4 2.47
dlxnf 1.39 508.66 559.64 573.89 596.53 2.5 3.95
tflnsf * M g]kfn / ef/tsf] pkef]Qmf d'b|f:kmLltb/
-jflif{s k|ltzt kl/jt{g_
2075/76 2076/77 2077/78
dlxgf g]kfn ef/t km/s g]kfn ef/t km/s g]kfn ef/t km/s
;fpg 4.2 3.7 0.5 7.0 3.3 3.7 3.5 6.7 -3.2
ebf} 3.9 3.7 0.2 6.2 4.0 2.2
4.5 7.3 -2.8
c;f]h 4.7 3.4 1.3 6.2 4.6 1.6 3.8 7.6 -3.8
sflQs 4.2 2.3 1.9 5.8 5.5 0.2
4.1 6.9 -2.9
d+l;/ 3.7 2.1 1.6 6.6 7.4 -0.8 2.9 4.6 -1.7
k'; 4.6 2.1 2.6 6.8 7.6 -0.8
3.6 4.1 -0.5
df3 4.4 2.6 1.8 6.9 6.6 0.3 2.7 5.0 -2.3
kmfu'g 4.2 2.9 1.3 6.7 5.9 0.8
3.0 5.5 -2.5
r}t 4.4 2.9 1.5 6.7 - - 3.1 4.3 -1.2
a}zfv 5.3 3.1 2.2 5.8 - -
3.7 6.3 -2.7
h]7 6.2 3.2 3.0 4.5 6.2 -1.7 4.2 6.3 -2.1
c;f/ 6.0 3.2 2.9 4.8 6.9 -2.2
4.2 5.6 -1.4
jflif{s cf};t 4.6 2.9 1.7 6.2 5.8 0.3 3.6 5.9 -2.3
tflnsf ( M j}b]lzs Jofkf/ l:ylt*
-?= s/f]8df_
c k|ltzt kl/jt{g
ljj/0f 2075/76 2076/77 2077/78
2076/77 2077/78
s'n lgof{t 9711.0 9770.9 14112.4 0.6 44.4
ef/t 6273.2 7010.9 10637.2 11.8 51.7
rLg 211.0 119.1 101.6 -43.5 -14.7
cGo d'n's 3226.8 2640.9 3373.6 -18.2 27.7
s'n cfoft 141853.5 119679.9 153983.7 -15.6 28.7
ef/t 91792.2 73529.5 97160.4 -19.9 32.1
rLg 20551.9 18192.0 23392.3 -11.5 28.6
cGo d'n's 29509.4 27958.4 33431.0 -5.3 19.6
Jofkf/ ;Gt'ng -132142.6 -109909.0 -139871.3 -16.8 27.3
ef/t -85519.0 -66518.6 -86523.2 -22.2 30.1
rLg -20340.9 -18072.9 -23290.7 -11.1 28.9
cGo d'n's -26282.7 -25317.5 -30057.4 -3.7 18.7
s'n Jofkf/ 151564.5 129450.8 168096.1 -14.6 29.9
ef/t 98065.4 80540.4 107797.6 -17.9 33.8
rLg 20762.8 18311.1 23493.9 -11.8 28.3
cGo d'n's 32736.2 30599.3 36804.6 -6.5 20.3
-k|ltztdf_
!= lgof{t÷ cfoftsf] cg'kft 6.8 8.2 9.2
ef/t 6.8 9.5 10.9
rLg 1.0 0.7 0.4
cGo d'n's 10.9 9.4 10.1
@= s'n lgof{tdf c+z
ef/t 64.6 71.8 75.4
rLg 2.2 1.2 0.7
cGo d'n's 33.2 27.0 23.9
#= s'n cfoftdf c+z
ef/t 64.7 61.4 63.1
rLg 14.5 15.2 15.2
cGo d'n's 20.8 23.4 21.7
$= Jofkf/ ;Gt'ngdf c+z
ef/t 64.7 60.5 61.9
rLg 15.4 16.4 16.7
cGo d'n's 19.9 23.0 21.5
%= s'n Jofkf/df c+z
ef/t 64.7 62.2 64.1
rLg 13.7 14.1 14.0
cGo d'n's 21.6 23.6 21.9
^= lgof{t tyf cfoftsf] s'n Jofkf/df c+z
lgof{t 6.4 7.5 8.4
cfoft 93.6 92.5 91.6
* 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
2075/76 2076/77 2077/78 2076/77 2077/78
s_ k|d'v j:t'x¿ 5337.0 6246.7 9477.9 17.0 51.7
1 kf]lni6/ wfuf] 616.0 442.6 577.4 -28.1 30.5
2 nQfsk8f** 342.0 287.4 329.6 -16.0 14.7
3 wfuf] 75.5 101.5 157.1 34.5 54.7
4 h'6sf] af]/f 549.3 494.9 629.8 -9.9 27.2
5 lh+s lz6 295.1 102.6 69.0 -65.2 -32.7
6 h'; 455.0 343.0 421.6 -24.6 22.9
7 cn}+rL 428.4 400.7 693.6 -6.5 73.1
8 tf/ 215.4 61.8 32.2 -71.3 -47.8
9 d~hg 81.6 73.3 92.7 -10.1 26.5
10 tfdfsf] tf/ 97.1 48.8 44.3 -49.8 -9.2
11 rfprfp 79.2 78.9 140.1 -0.3 77.6
12 h'Qf tyf rKkn 90.7 75.5 76.9 -16.7 1.8
13 hL=cfO{=kfOk 21.0 9.4 4.9 -55.1 -48.3
14 lkgf 160.8 156.6 226.6 -2.6 44.7
15 h'6sf] a§f 31.8 31.3 40.7 -1.8 30.3
16 vf]6f] 138.6 81.2 112.5 -41.4 38.5
17 cb'jf 49.7 40.0 37.5 -19.5 -6.2
18 tof/L kf]zfs 17.4 17.1 8.7 -1.8 -49.3
19 5fnf 19.0 7.1 6.7 -62.7 -4.9
20 h8La'6L 72.3 92.7 124.9 28.1 34.7
21 Knfli6ssf ;fdfg 0.3 2.3 6.1 784.0 167.7
22 rf]s/ 49.3 19.5 3.1 -60.3 -84.2
23 cf}ifwL -cfo'j]{lbs_ 73.4 97.6 159.2 32.9 63.2
24 6k]{G6fOg 31.2 18.7 19.7 -40.2 5.5
25 kfl6{sn af]8{ 0.8 1.2 1.5 54.0 21.8
26 a|fG; 28.6 20.5 47.5 -28.6 132.2
27 klZdgf 11.3 8.8 16.1 -22.6 82.9
28 sfuh 4.2 0.4 1.7 -89.6 289.7
29 dfa{n :Nofa 5.2 4.0 1.5 -22.4 -62.3
30 bfnlrgL 8.2 6.2 14.3 -24.6 131.0
31 t/sf/L 12.2 11.6 10.6 -5.0 -9.1
32 x:tsnfsf ;fdfg 5.1 5.4 1.7 5.8 -68.1
33 tf]/L tyf ;:o{' 3.0 2.6 1.5 -12.6 -42.8
34 kmnkm"n 0.3 0.4 1.2 73.2 179.4
35 kfd t]n 1033.3 1831.8 0.1 77.3 -100.0
36 ;f]ofljg t]n 234.6 1269.1 5365.2 440.9 322.7
v_ cGo 936.2 764.2 1159.3 -18.4 51.7
s'n hDdf 6273.2 7010.9 10637.2 11.8 51.7
*eG;f/ tYofÍdf cfwfl/t
** 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 c
2075/76 2076/77 2077/78 2076/77 2077/78
s_ k|d'v j:t'x¿ 72982.2 56601.8 72424.7 -22.4 28.0
1 k]6«f]lnod kbfy{ 21335.6 16148.2 17259.7 -24.3 6.9
2 ;jf/L ;fwg tyf :k]o/ kf6{k'hf{ 9752.0 6381.3 10055.2 -34.6 57.6
3 Pd=P;=ljn]6 6689.4 4223.7 7152.8 -36.9 69.4
4 cGo d]lzg/L tyf kf6{k'hf{ 4842.4 3985.9 4554.5 -17.7 14.3
5 cf}ifwL 2551.8 2594.4 2912.4 1.7 12.3
6 sf]N8 /f]N8 lz6 Og SjfOn 984.8 651.4 344.4 -33.9 -47.1
7 Pd=P;=jfo/ 1717.9 1113.9 1747.8 -35.2 56.9
8 ljB'QLo pks/0f 2123.6 1891.0 2658.8 -11.0 40.6
9 x6 /f]N8 lz6 Og SjfOn 2335.4 2390.6 2561.5 2.4 7.1
10 l;d]G6 1297.1 486.6 398.2 -62.5 -18.2
11 s[lif pks/0f tyf kf6{k'hf{ 545.7 443.1 659.3 -18.8 48.8
12 /f;folgs kbfy{ 706.5 636.8 917.7 -9.9 44.1
13 wfuf] 1129.7 753.9 1263.6 -33.3 67.6
14 /f;folgs dn 90.0 89.7 108.9 -0.4 21.5
15 nQfsk8f 788.1 678.5 1079.5 -13.9 59.1
16 sf]Onf 1332.5 751.4 574.0 -43.6 -23.6
17 ;'tL{ 235.6 268.8 258.3 14.1 -3.9
18 t/sf/L 1460.9 1358.2 1527.8 -7.0 12.5
19 ;f}Gbo{sf ;fdfg 330.9 264.6 287.2 -20.0 8.5
20 sfuh 667.3 630.8 666.8 -5.5 5.7
21 wfg tyf rfdn 3221.5 3335.0 5048.1 3.5 51.4
22 tof/L kf]zfs 805.0 677.3 927.5 -15.9 36.9
23 Unf; l;6 tyf Unf; j]o;{ 537.3 363.4 610.2 -32.4 67.9
24 cfNd'lgod OGu6 tyf /8 535.1 392.7 508.2 -26.6 29.4
25 6fo/, 6\o'A; tyf ˆn]K; 889.5 756.3 1023.1 -15.0 35.3
26 /]l8of], l6eL, 8]s tyf kf6{k'hf{ 151.2 152.5 107.0 0.8 -29.8
27 Ogfd]n tyf cGo k]G6\; 366.9 357.0 598.0 -2.7 67.5
28 lstfa tyf klqsf 136.3 79.2 54.5 -41.9 -31.1
29 lzz' cfxf/ tyf b'Uw pTkfbg 667.6 607.0 709.4 -9.1 16.9
30 kfOk tyf kfOk lkml6+u 284.3 322.3 392.7 13.3 21.8
31 OG;]S6L;fO8\; 255.0 383.9 493.7 50.5 28.6
32 g'g 141.0 152.7 196.9 8.3 28.9
33 cnsqf 580.8 546.3 656.4 -5.9 20.2
34 tf/sf ;fdfg 411.5 359.0 447.2 -12.8 24.6
35 kmnkm"n 1044.5 862.8 1035.7 -17.4 20.0
36 ;]gL6/L j]o;{ 259.4 215.8 309.4 -16.8 43.4
37 cGo :6]zg/L ;fdfg 112.3 89.1 87.8 -20.7 -1.5
38 lh/f tyf dl/r 191.6 227.5 247.3 18.8 8.7
39 8«fO ;]n Aof6«L 352.0 261.8 362.8 -25.6 38.6
40 h'Qf tyf rKkn 107.0 61.0 89.2 -43.0 46.4
41 Knfli6ssf efF8fs'8f 357.2 291.5 364.8 -18.4 25.1
42 cu/aQL 101.7 93.4 123.9 -8.1 32.7
43 vfgf ksfpg] r'nf] 68.1 52.5 82.5 -22.8 57.0
44 hLljt hgfj/ 272.1 12.0 12.2 -95.6 1.5
45 sRrf skf; 47.2 23.9 21.0 -49.5 -12.1
46 lrof 10.2 7.0 12.3 -31.8 76.7
47 df]nfl;; ;'u/ 9.4 12.4 59.3 32.1 377.1
48 l:6n lz6 149.0 163.8 855.4 9.9 422.1
v_ cGo 18810.0 16927.7 24735.7 -10.0 46.1
s'n hDdf 91792.2 73529.5 97160.4 -19.9 32.1
* 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_
j:t'sf] gfd c
2075/76 2076/77 2077/78 2076/77 2077/78
s_ k|d'v j:t'x¿ 110.3 42.6 62.4 -61.3 46.2
1 cu/aQL 0.7 0.6 0.3 -25.6 -40.7
2 x:tsnfsf ;fdfg -wft' tyf sf7_ 29.3 8.7 14.2 -70.1 62.2
3 rfprfp 14.9 0.3 0.0 -98.1 -
4 cGo x:tsnfsf ;fdfgx¿ 20.0 15.2 16.6 -24.1 9.2
5 klZdgf 4.2 1.3 1.6 -68.0 19.6
6 tof/L kf]zfs 10.0 1.9 5.0 -80.8 159.6
7 tof/L 5fnfsf ;fdfgx¿ 0.1 0.1 0.1 19.6 52.8
8 k|zf]]lwt 5fnf 8.6 0.1 2.2 -99.3 -
9 lrof 1.6 0.4 0.0 -73.6 -
10 ux'Fsf] lk7f] 1.4 0.3 0.0 -77.0 -
11 pmgL un}rf 19.5 13.7 22.3 -29.7 62.2
cGo 100.7 76.5 39.2 -24.1 -48.7
s'n hDdf 211.0 119.1 101.6 -43.5 -14.7
*eG;f/ tYofÍdf cfwfl/t
c M ckl/is[t
tflnsf !# M rLgaf6 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
2075/76 2076/77 2077/78 2076/77 2077/78
s_ k|d'v j:t'x¿ 14062.3 12296.5 14669.7 -12.6 19.3
1 cfNd'lgod :qmfkm, ˆn]s, kmf]On, jf;{ / /8 229.9 212.9 185.3 -7.4 -13.0
2 emf]nf 137.6 91.1 66.5 -33.8 -27.0
3 Sofd]/f 72.9 76.4 162.7 4.7 113.0
4 /f;folgs kbfy{ 179.0 151.1 231.6 -15.6 53.2
5 /f;folgs dn 832.2 929.1 902.5 11.6 -2.9
6 ;f}Gbo{sf ;fdfg 123.7 72.2 104.6 -41.7 44.9
7 8«fO ;]n Aof6«L 20.9 54.3 19.5 159.9 -64.1
8 ljB'QLo pks/0f 2032.5 1642.6 1670.9 -19.2 1.7
9 km:g/ 40.0 25.9 27.8 -35.3 7.3
10 n;'g 35.2 29.5 104.9 -16.3 255.9
11 Unf;j]o;{ 175.0 169.0 162.1 -3.4 -4.1
12 d]l8snsf ;fdfg tyf kf6{k'hf{ 162.0 335.2 782.1 106.9 133.3
13 cf}ifwL 129.2 113.2 450.0 -12.4 297.6
14 wft' tyf sf7sf ;fdfg 164.4 165.7 81.0 0.8 -51.1
15 clkm;sf ;fdfg tyf :6]zg/L 133.9 113.8 78.5 -15.0 -31.0
16 cGo d]lzg/L tyf kf6{;\ 1892.7 1901.4 2117.8 0.5 11.4
17 cGo :6]zg/L ;fdfg 67.5 96.0 77.5 42.1 -19.3
18 Kof/flkmg jfS; 1.4 0.6 0.5 -56.7 -20.6
19 kfOk tyf kfOk lkml6+u 109.7 83.0 57.0 -24.3 -31.4
20 KnfO{p8 tyf kfl6{sn jf]8{ 45.3 35.5 37.4 -21.6 5.4
21 Knfli6ssf efF8fs'F8f 18.4 38.0 58.5 107.2 53.7
22 sRrf /];d 192.1 152.8 191.3 -20.5 25.2
23 sRrf pmg 36.2 18.8 17.1 -48.0 -9.1
24 tof/L kf]zfs 2098.3 1468.3 1796.8 -30.0 22.4
25 rfprfpsf nflu kfp8/ 8.2 7.0 4.4 -13.8 -37.3
26 h'Qf tyf rKkn 648.6 466.9 555.5 -28.0 19.0
27 :df6{{ sf8{ 19.0 16.9 7.3 -10.8 -57.0
28 ;f]nf/ Kofg]n 106.5 166.3 120.4 56.1 -27.6
29 l:6n /8 tyf l;6 124.2 64.4 56.6 -48.2 -12.0
30 :6f]/]h Jof6«L 76.3 108.7 46.4 42.5 -57.3
31 b"/;~rf/sf pks/0f 2284.4 1933.2 3155.2 -15.4 63.2
32 kf]lni6/ wfuf] 47.0 48.1 27.4 2.5 -43.1
33 v]nf}gf 145.4 121.1 175.9 -16.7 45.3
34 oftfoftsf ;fwg tyf kf6{k'hf{ 431.2 481.7 556.5 11.7 15.5
35 6fo/, 6\o'j tyf ˆn]k 24.1 33.2 63.0 37.7 89.7
36 lel8of] 6]lnlehg tyf kf6{;\ 1028.9 722.1 395.4 -29.8 -45.2
37 j]lN8Ë /8 74.8 58.1 65.7 -22.4 13.1
38 uxF'sf] lk7f] 29.6 23.6 31.6 -20.5 34.2
39 5kfO{sf] sfuh 84.0 68.9 24.5 -18.0 -64.5
v_ cGo 6489.5 5895.5 8722.6 -9.2 48.0
s'n hDdf 20551.9 18192.0 23392.3 -11.5 28.6
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_
2075/76 2076/77 2077/78
c k|ltzt kl/jt{g
j:t'sf] gfd
2076/77 2077/78
s_ k|d'v j:t'x¿ 1646.9 1315.9 1568.4 -20.1 19.2
1 pmgL un}+rf 716.4 601.8 702.1 -16.0 16.7
2 bfn 127.4 94.9 56.8 -25.5 -40.2
3 tof/L kf]zfs 391.1 261.1 331.9 -33.2 27.1
4 klZdgf 175.4 166.2 236.8 -5.2 42.4
5 x:tsnfsf ;fdfgx¿ -sfi7 tyf wft'_ 14.6 11.5 20.5 -21.4 78.2
6 g]kfnL sfuh tyf To;af6 lgld{t j:t' 28.2 31.3 41.7 11.0 33.4
7 5fnf 24.4 9.9 6.5 -59.3 -35.1
8 h8La'6L 59.3 58.3 37.2 -1.6 -36.3
9 ;'g rfFbLsf ;fdfg tyf u/uxgf 51.0 38.6 76.2 -24.4 97.5
10 lrof 30.4 28.5 41.1 -6.4 44.4
11 5fnfsf tof/L j:t' 28.5 13.8 17.6 -51.8 28.2
v_ cGo 1579.8 1325.0 1805.2 -16.1 36.2
s'n hDdf 3226.8 2640.9 3373.6 -18.2 27.7

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 2075/76 2076/77 2077/78
c
2076/77 2077/78
s_ k|d'v j:t'x¿ 21713.5 19257.3 24217.5 -11.3 25.8
1 ;'g 3463.4 1363.7 2748.6 -60.6 101.5
2 b"/;+rf/ pks/0f tyf kf6{\; 323.6 250.8 297.8 -22.5 18.7
3 cGo d]lzg/L tyf kf6{\; 1107.3 822.2 1399.4 -25.7 70.2
4 ljB'QLo ;fdfgx¿ 219.3 156.7 248.3 -28.6 58.5
5 kf]lnlyg u|fGo'cN;\ 1216.8 1005.8 1079.6 -17.3 7.3
6 sDKo'6/ tyf kf6{k'hf{ 228.1 422.2 412.1 85.1 -2.4
7 sRrf e6df;sf] t]n 1345.1 1874.1 5336.4 39.3 184.7
8 oftfoft pks/0f tyf kf6{k'hf{ 851.8 687.3 624.4 -19.3 -9.2
9 cf}}iflw 626.0 358.7 595.0 -42.7 65.9
10 ;'kf/L 121.5 282.9 100.2 132.9 -64.6
11 rfFbL 1330.5 949.2 859.5 -28.7 -9.4
12 wfuf] 485.5 362.2 357.0 -25.4 -1.5
13 xjfOhxfhsf :k]o/ kf6{k'hf{ 2311.0 2136.9 375.9 -7.5 -82.4
14 l:6n /8 tyf lz6 27.4 20.9 4.7 -23.5 -77.8
15 sRrf kfd t]n 1182.7 1799.1 723.5 52.1 -59.8
16 cf}}iflw pks/0f tyf cf}hf/ 666.5 564.0 1003.1 -15.4 77.9
17 tfdfsf] tf/, /8, :qm|ofK; tyf lz6 438.1 451.4 516.9 3.0 14.5
18 k]6«f]lod kbfy{ 240.4 222.0 291.4 -7.7 31.3
19 lel8of], 6]lnlehg tyf kf6{k'hf{ 347.3 348.4 154.3 0.3 -55.7
20 n]Vg] tyf 5fKg] sfuh 254.2 222.7 121.2 -12.4 -45.6
21 nQfsk8f 72.5 53.8 79.5 -25.7 47.8
22 tof/L kf]zfs 122.6 91.7 86.0 -25.2 -6.1
23 :6f]/]h a]6«L 65.3 42.9 54.1 -34.2 26.1
24 lk=le=l;=sDkfp08 294.3 275.6 418.9 -6.3 52.0
25 sRrf pmg 90.9 77.1 89.2 -15.2 15.6
26 ;f}Gbo{sf ;fdfg 159.8 143.7 157.5 -10.1 9.6
27 sfof{no pks/0f tyf :6]zg/L 118.0 108.8 96.1 -7.9 -11.6
28 /f;folgs dn 693.0 871.6 1270.7 25.8 45.8
29 vfg] t]n 814.2 1042.5 1701.3 28.0 63.2
30 cGo :6]zg/L 131.1 68.8 85.3 -47.5 23.9
31 kfd cfon 98.3 109.9 142.0 11.8 29.2
32 h'Qf tyf rKkn 26.1 28.0 31.0 7.1 10.7
33 kfOk tyf kfOk lkml6+U; 5.0 19.3 17.6 286.5 -9.1
34 l;Gy]l6s sfk]{6 60.0 42.7 34.6 -28.9 -18.9
35 6fo/, 6\o'a tyf km\n]K; 58.7 42.8 43.2 -27.0 0.9
36 nQfsk8f 8fO 25.6 22.1 15.3 -13.6 -31.0
37 lh+s OGu6 38.4 40.3 61.2 4.8 51.9
38 af];f] 11.3 6.9 9.8 -39.3 42.4
39 Unf;j]o;{ 53.9 59.7 79.3 10.9 32.8
40 Sofd]/f 87.0 77.8 55.1 -10.6 -29.2
41 v]nf}gf 21.5 19.8 22.9 -7.8 15.4
42 38L tyf Aof08;\ 61.1 47.3 35.1 -22.6 -25.7
43 ;fgf cn}+rL 26.5 91.8 81.5 246.0 -11.3
44 kfp8/ b"w 27.3 47.2 22.5 72.5 -52.3
45 PS;/] lkmNd 54.0 50.1 46.3 -7.3 -7.5
46 emf]nf 4.3 3.6 2.8 -17.1 -21.3
47 l;Gy]l6s tyf k|fs[lts /a/ 22.3 34.1 28.6 53.2 -16.2
48 OG;]lS6;fO8 16.3 19.6 19.4 19.9 -0.9
49 9f]sfsf] tfNrf 2.0 1.8 0.9 -11.3 -51.3
50 km\Nof; nfO6 3.1 2.1 2.7 -31.5 29.0
51 r'/f]6 sfuh 3.9 5.2 6.2 33.7 18.1
52 Snf]e 16.9 14.0 29.0 -17.1 106.9
53 8«fO;]n a]6\/L 8.1 3.7 3.0 -54.8 -17.5
54 gl/jnsf] t]n 13.6 2.3 0.7 -83.2 -71.0
55 sf]Onf 1619.9 1387.5 2139.2 -14.3 54.2
v_ cGo 7796.0 8701.1 9213.5 11.6 5.9
s'n hDdf 29509.4 27958.4 33431.0 -5.3 19.6
c M ckl/is[t
tflnsf !^ M zf]wgfGt/ l:ylt
-?= s/f]8df_
ljj/0f
;+ ;+ c
2075/76 2076/77 2077/78 2076/77 2077/78
-s_ rfn' vftf -26697.0 -3376.3 -33367.2 -87.4 -
lgof{t, Pkm=cf]=aL= 11368.6 10828.8 14374.5 -4.7 32.7
t]n 1598.6 959.0 222.7 -40.0 -76.8
cGo 9770.0 9869.8 14151.7 1.0 43.4
cfoft, Pkm=cf]=aL= -139887.6 -116926.1 -149920.2 -16.4 28.2
t]n -21553.9 -16692.9 -17632.0 -22.6 5.6
cGo -118333.7 -100233.3 -132288.1 -15.3 32.0
Jofkf/ ;Gt'ng -128518.9 -106097.3 -135545.7 -17.4 27.8
v'b ;]jf cfo -1435.7 -96.5 -7285.3 -93.3 -
;]jf cfo 18573.9 15635.0 7907.0 -15.8 -49.4
e|d0f 7514.3 6088.5 726.6 -19.0 -88.1
cGoq gk/]sf] ;/sf/L cfo 2184.2 1233.8 633.2 -43.5 -48.7
cGo 8875.4 8312.6 6547.2 -6.3 -21.2
;]jf e'QmfgL -20009.6 -15731.4 -15192.2 -21.4 -3.4
oftfoft -6574.7 -6834.0 -8097.4 3.9 18.5
e|d0f -8908.0 -5313.7 -3280.0 -40.3 -38.3
h;dWo] lzIff -4624.0 -2581.3 -2495.9 -44.2 -3.3
;/sf/L ;]jf vr{ -470.4 -240.8 -367.4 -48.8 52.5
cGo -4056.6 -3342.8 -3447.5 -17.6 3.1
Jofkf/ tyf ;]jf If]qsf] ;Gt'ng -129954.7 -106193.8 -142830.9 -18.3 34.5
v'b cfo 3582.2 4595.4 2328.6 28.3 -49.3
cfo k|fKtL 7570.4 6805.5 6087.9 -10.1 -10.5
cfo e'QmfgL -3988.2 -2210.2 -3759.3 -44.6 70.1
Jofkf/, ;]jf tyf cfo ;Gt'ng -126372.5 -101598.4 -140502.4 -19.6 38.3
v'b 6«fG;km/ 99675.4 98222.1 107135.2 -1.5 9.1
6«fG;km/ cfo 100569.3 98767.4 107741.4 -1.8 9.1
cg'bfg 6463.1 5192.6 5734.1 -19.7 10.4
lghL If]qsf] ljk|]if0f 87936.7 87502.7 96105.5 -0.5 9.8
k]G;g 6152.8 5781.8 5859.5 -6.0 1.3
cGo 16.7 290.3 42.4 - -85.4
6«fG;km/ e'QmfgL -893.9 -545.2 -606.2 -39.0 11.2
-v_ k'FhL vftf -k'FhL 6«fG;km/_ 1545.9 1421.3 1526.4 -8.1 7.4
hDdf -s±v_ -25151.2 -1955.0 -31840.8 -92.2 -
-u_ ljQLo vftf -;d"x ª afx]s_ 9708.9 27874.8 23067.2 187.1 -17.2
k|ToIf j}b]lzs nufgL cfk|jfx 1306.5 1947.9 1951.3 49.1 0.2
k|ToIf j}b]lzs nufgL 1664.7 1967.8 1990.9 18.2 1.2
j}b]lzs nufgL lkmtf{ -l/Kofl6«Pzg_ -358.2 -20.0 -39.7 -94.4 98.6
kf]6{kmf]lnof] nufgL 0.0 0.0 0.0 - -
cGo nufgL ;DklQ -2747.4 -630.4 -1583.8 -77.1 151.2
Jofkfl/s ;fv 1057.0 -608.3 -1588.2 - 161.1
cGo -3804.4 -22.1 4.4 -99.4 -
cGo nufgL bfloTj 11149.8 26557.4 22699.7 138.2 -14.5
Jofkfl/s ;fv 3710.7 8223.8 11685.3 121.6 42.1
C0f 6356.2 14959.9 11405.4 135.4 -23.8
;/sf/ 6143.8 13901.6 10390.8 126.3 -25.3
C0f k|fKtL 8147.7 16257.6 12717.6 99.5 -21.8
;fFjf e'QmfgL -2003.9 -2356.0 -2326.9 17.6 -1.2
cGo If]q 212.4 1058.3 1014.7 398.4 -4.1
d'b|f tyf lgIf]k 1063.8 3370.6 -390.4 216.9 -
g]kfn /fi6« a}+s 2.7 2.6 2.3 -4.2 -13.0
jfl0fHo a}+sx¿ 1061.0 3368.0 -392.6 217.4 -
cGo bfloTj 19.1 3.0 -0.7 -84.2 -
hDdf -s±v±u_ -15442.2 25919.9 -8773.6 - -
-3_ ljljw k'FhL tyf e'nr's 9765.9 5691.7 8505.9 -41.7 49.4
hDdf -s±v±u±3_ -5676.3 31611.6 -267.7 - -
-ª_ hu]8f tyf ;DalGwt lzif{s 5676.3 -31611.6 267.7 - -
hu]8f ;DklQ 5764.4 -31524.5 267.7 - -
g]kfn /fi6« a}+s 8085.8 -27622.1 -1888.9 - -93.2
jfl0fHo a}+sx¿ -2321.3 -3902.4 2156.6 68.1 -
cfO{=Pd=Pkm= shf{ pkof]u -88.1 -87.1 0.0 -1.2 -
v'b j}b]lzs ;DklQdf kl/jt{g -–j[l4_ 6740.0 -28241.0 -122.7 - -
;+ M ;zf]lwt
c M ckl/is[t
tflnsf !& M ljb]zL ljlgdo ;+lrlt
-c;f/ d;fGt_
?= s/f]8df k|ltzt kl/jt{g
2076 2077; 2078 c 2076/77 2077/78
g]kfn /fi6« a}+s 90244.4 122612.2 124463.4 35.9 1.5
kl/jTo{ 66790.2 92100.1 92591.9 37.9 0.5
ckl/jTo{ 23454.2 30512.2 31871.4 30.1 4.5
jfl0fHo a}+s 13647.5 17571.4 15439.2 28.8 -12.1
kl/jTo{ 12551.5 16128.6 13793.9 28.5 -14.5
ckl/jTo{ 1096.0 1442.8 1645.3 31.6 14.0
s'n ;+lrlt 103891.9 140183.6 139902.5 34.9 -0.2
kl/jTo{ 79341.7 108228.6 106385.8 36.4 -1.7
ckl/jTo{ 24550.1 31955.0 33516.7 30.2 4.9
s/f]8 cd]l/sL 8n/df k|ltzt kl/jt{g

g]kfn /fi6« a}+s 825.2 1018.6 1045.6 23.4 2.6
kl/jTo{ 610.7 765.1 777.8 25.3 1.7
ckl/jTo{ 214.5 253.5 267.7 18.2 5.6
jfl0fHo a}+s 124.8 146.0 129.7 17.0 -11.2
kl/jTo{ 114.8 134.0 115.9 16.7 -13.5
ckl/jTo{ 10.0 12.0 13.8 19.6 15.3
s'n ;+lrlt 950.0 1164.6 1175.3 22.6 0.9
kl/jTo{ 725.5 899.1 893.7 23.9 -0.6
ckl/jTo{ 224.5 265.5 281.6 18.3 6.1
tflnsf !* M j}b]lzs ;DklQ / bfloTjsf] ljj/0f
qm=;+= ljj/0f c;f/ d;fGt -?= s/f]8df_
2076 2077; 2078 c
-s_ ;DklQ 108,010.3 146,778.6 148,112.4
1 k|ToIf nufgL - - -
2 kf]6{kmf]lnof] nufgL - - -
3 cGo nufgL 14,305.1 19,357.2 18,222.1
cGo OlSj6L 1,168.5 1,153.0 1,319.4
d'b|f tyf ;l~rlt 4,837.1 8,762.8 7,539.2
C0f 88.0 86.9 86.2
Jofkfl/s ;fv / clu|d e'QmfgL 1,057.0 608.3 1,588.2
cGo vftf k|flKt 7,154.5 8,746.1 7,689.2
4 cGo clkml;on l/ha{ 93,705.2 127,421.4 129,890.3
-v_ bfloTj 89,124.7 121,911.5 139,504.0
1 k|ToIf nufgL 18,292.0 19,852.1 21,803.3

2 kf]6{kmf]lnof] nufgL - - -
3 cGo nufgL 70,832.7 102,059.4 117,700.7
cGo OlSj6L - - -
d'b|f tyf lgIf]k 4,458.7 6,976.5 5,585.1
C0f 61,604.4 85,734.8 99,270.4
Jofkfl/s ;fv / clu|d e'QmfgL 3,710.7 8,223.8 11,685.3
cGo vftf bfloTj 12.1 4.5 3.5
:k];n 8«Oª /fO6\;\ 1,046.8 1,119.9 1,156.3
v'b j}b]lzs ;DklQ tyf bfloTj 18,885.6 24,867.0 8,608.4

tflnsf !( M ;/sf/sf] ljQ l:ylt
-a}+lsË sf/f]af/df cfwfl/t_
-c;f/ d;fGtsf] tYofÍdf cfwfl/t_
-?= s/f]8df_
/sd k|ltzt kl/jt{g
c
zLif{s 2075/76 2076/77 2077/78 2076/77 2077/78
s'n vr{ 106728.95 103802.62 116025.9 -2.7 11.8
rfn' vr{ 71204.3 - - - -
s= cfGtl/s ;fwg 67104.5 - - - -
v= j}b]lzs C0f 3182.1 - - - -
u= j}b]lzs cg'bfg 917.7 - - - -
k"FhLut vr{ 23230.9 - - - -
s= cfGtl/s ;fwg 17211.4 - - - -
v= j}b]lzs C0f 5470.3 - - - -
u= j}b]lzs cg'bfg 549.2 - - - -
ljlQo Joj:yf 12293.8 - - - -
s= cfGtl/s ;fwg 12293.8 - - - -
v= j}b]lzs C0f 0.0 - - - -
u= j}b]lzs cg'bfg 0.0 - - - -
s'n ;fwg / ;|f]t 88678.5 77057.7 89229.4 -13.1 15.8
/fh:j tyf j}b]lzs cg'bfg 88678.5 72300.1 85187.38 -18.5 17.8
/fh:j 87178.2 79378.4 93832.23 -8.9 18.2
;+3Lo ;/sf/ - 70443.1 82701.19 - 17.4
k|b]z / :yfgLo ;/sf/nfO{ x:tfGt/0f - 8935.3 11131.04 - 24.6
j}b]lzs cg'bfg 1500.3 1857.0 2486.19 23.8 33.9
klxnf] jif{sf] /sd ;+lrlt / a]?h' 0.0 4757.6 4042.02 - -15.0
3f6f -–_, art -+_ -18050.5 -26745.0 -26796.5 - -
3f6f Joxf]l/g] ;|f]tx¿ 17011.0 33378.1 32240.0 96.2 -3.4
cfGtl/s C0f 9561.9 19348.6 22277.9 102.3 15.1
cfGtl/s C0f -clwljsif{ / cGo jfx]s_ 9638.2 19464.2 22400.9 101.9 15.1
s= 6«]h/L laN; 2643.5 9300.0 9000.0 251.8 -3.2
v= ljsf; C0fkq 6994.7 10000.0 13000 43.0 30.0
u= /fli6«o artkq 0.0 0.0 0.0 - -
3= gful/s artkq 0.0 160.5 395.4 - 146.3
ª= j}b]lzs /f]huf/ artkq 0.0 3.7 5.5 - 48.8
cl3ljsif{ - - - - -
cGo@ -76.3 -115.7 -123.0 51.7 6.4
ljQLo Joj:yf 306.6 178.8 322.4 -41.7 80.3
j}b]lzs C0f 7142.4 13850.8 9639.76 93.9 -30.4
;+3Lo ;/sf/;Fu pknAw ;|f]t -1039.5 6633.2 5443.5 - -17.9
k|b]z ;/sf/sf] vr{ 15387.1 18875.0 - 22.7
k|b]z ;/sf/sf] /fh:j 14882.6 15994.8 - 7.5
;+3Lo ;/sf/af6 k|fKt cg'bfg / /fh:j x:tfGt/0f 10933.2 11858.9 - 8.5
/fh:j / a]?h' 3949.3 4136.0 - 4.7
k|b]z ;/sf/sf] 3f6f -–_, art -+_ -504.5 -2880.2 - 470.9
:yfgLo lgsfosf] df}hbft kl/jt{g -2381.1 1616.6 1534.2 -167.9 -5.1
;/sf/L sf]if vftf df}Hbft kl/jt{g -1792.5 -193.4 1255.1 -89.2 -749.0
d"=c=s= sf]if vftf -4.3 -6.5 -8.9 51.1 38.1
eG;f/ sf]if vftf -15.7 -79.3 33.2 406.3 -141.8
k'glg{df{0f sf]if vftf -2828.7 0.0 0.0 - -
cGo cfo 1056.1 -107.6 1230.8 -110.2 -1243.9
rfn' df}Hbft -5213.1 7551.8 5352.6 -244.9 -29.1
ut jif{sf] ;/sf/L sf]ifdf /x]sf] gub df}Hbft 8949.8 6565.4 14117.2 -26.6 115.0
;dfof]hg 2828.7 0.0 0.0 - -
;/sf/L sf]ifdf /x]sf] gub df}Hbft 6565.4 14117.2 19469.78++ 115.0 37.9
*cfly{s jif{ @)&%÷&^ b]lv ;/sf/L ljQ l:yltdf ;+3Lo ;/sf/sf] tYofÍ dfq pNn]v ePsf] . cfly{s jif{ @)&%÷&^ sf] /fh:j kl/rfngdf ;+3Lo ;/sf/sf] /fh:j
/ k|b]z tyf :yfgLo txdf afF8kmfF8 x'g] /sd ;d]t ;dfj]z ePsf] .
g]kfn /fi6« a}+s, a}+lsË sfof{no, ;/sf/L sf/f]af/ ;+rfng ug]{ jfl0fHo a}+s x¿ tyf *! j6f sf]if tyf n]vf lgoGqs sfof{no / e'QmfgL s]Gb|x¿af6 k|fKt
tYofÍdf cfwfl/t .
@ g]kfn ;/sf/sf] C0fkq sf/f]af/af6 cflh{t cGo /sd .
g]kfn /fi6« a}+sdf /x]sf] :yfgLo lgsfosf] -æuÆ vftf_ %) k|ltzt afFsL /sd ?= ^^ ca{ && s/f]8 ;d]t .
c ckl/is[t
tflnsf @) M g]kfn ;/sf/sf] s'n cfGtl/s C0f
-?= s/f]8df_
/sd /sd kl/jt{g k|ltzt kl/jt{g
l;=g+= C0fkqx¿ tyf :jfldTj c 2077/7
2075/76 2076/77 2077/78 2076/77 2077/78 2076/77
8
! 6«]h/L laN; 14679.3 21521.8 27959.2 6842.5 6437.3 46.6 29.9

c= g]kfn /fi6« a}+s 1847.3 2132.0 1547.3 284.7 -584.7 15.4 -27.4
cf= jfl0fHo a}+sx¿ 12509.5 18332.7 23528.2 5823.2 5195.5 46.6 28.3
O= ljsf; a}+sx¿ 296.1 957.2 1906.4 661.1 949.1 223.3 99.2
O{= ljQ sDkgLx¿ 26.2 71.9 940.3 45.7 868.3 174.4 1207.4
p= cGo 0.2 28.0 37.0 27.8 9.0 - -
@ ljsf; C0fkq 29734.7 38994.7 51394.7 9260.0 12400.0 31.1 31.8

c= g]kfn /fi6« a}+s 4403.3 4355.7 4112.9 -47.6 -242.7 -1.1 -5.6
cf= jfl0fHo a}+sx¿ 22979.3 30805.5 41636.0 7826.2 10830.4 34.1 35.2
O= ljsf; a}+sx¿ 1271.5 2181.6 3769.5 910.1 1587.9 71.6 72.8
O{= ljQ sDkgLx¿ 506.0 1190.4 1303.9 684.4 113.4 135.3 9.5
p= cGo 574.6 461.5 572.5 -113.1 111.0 -19.7 24.1
# /fli6«o artkq 0.0 0.0 0.0 0.0 0.0 - -

c= g]kfn /fi6« a}+s 0.0 0.0 0.0 0.0 0.0 - -
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 0.0 0.0 0.0 0.0 0.0 - -
$ gful/s artkq 837.6 764.2 659.6 -73.4 -104.6 -8.8 -13.7

c= g]=/f=a}+s -bf]];|f] 279.5 194.6 18.1 -84.9 -176.4 -30.4 -90.7
ahf/_
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 558.1 569.6 641.5 11.5 71.8 2.1 12.6
% j}b]lzs /f]huf/ artkq 45.5 40.5 18.6 -5.0 -21.9 -10.9 -54.2
c= g]kfn /fi6« a}+s 1.3 1.1 0.3 -0.2 -0.8 -15.7 -72.0
cf= cGo 43.9 39.4 18.3 -4.5 -21.2 -10.2 -53.7
^ s'n cfGtl/s C0f 45296.8 61321.2 80032.0 16024.4 18710.8 35.4 30.5
c= g]kfn /fi6« a}+s 6531.3 6683.3 5678.7 152.0 -1004.6 2.3 -15.0
cf= jfl0fHo a}+sx¿ 35488.8 49138.2 65164.2 13649.4 16025.9 38.5 32.6
O= ljsf; a}+sx¿ 1567.6 3138.8 5675.8 1571.2 2537.1 100.2 80.8
O{= ljQ sDkgLx¿ 532.2 1262.4 2244.1 730.2 981.8 137.2 77.8
p= cGo 1176.8 1098.6 1269.3 -78.2 170.7 -6.6 15.5
g]kfn /fi6« a}+sdf /x]sf] -6565.4 -14117.3 -19469.8 -7551.9 -5352.5 115.0 37.9
&
df}Hbft
gf]6 M
-s_ cfO{Pd\Pk\m k|ld;/L gf]6 21.7 48.6 367.4
-v_ j}b]lzs C0f 59462.0 80614.1 92792.6
-u_ s'n ;fj{hlgs C0f -cfO{Pd\Pk\m 104758.8 141935.3 172824.6

k|ld;/L gf]6 afx]s_
tflnsf @! M df}lb|s ;j]{If0f
-?= s/f]8df_
2076 2077 2078 jflif{s kl/jt{g
k|f=
c;f/ c;f/ c;f/ 2076/77 2077/78
/sd k|ltzt /sd k|ltzt
!= v'b j}b]lzs ;DklQ 98478.31 132834.90 133562.01 28240.951 28.7 122.67 2
0.1
!=!= j}b]lzs ;DklQ 107352.66 144992.76 145329.49 37640.11 35.1 336.73 0.2
!=@= j}b]lzs bfloTo 8874.34 12157.86 11767.48 3283.51 37.0 -390.38 -3.2
-s_ ljb]zL d'b|f lgIf]k 8449.03 10669.32 9179.46 2220.30 26.3 -1,489.87 -14.0
-v_ cGo j}b]lzs bfloTj 425.32 1488.53 2588.02 1063.21 250.0 1,099.49 73.9
@= v'b cfGtl/s ;DklQ 259735.45 290262.07 381923.31 36642.26 1 14.1 92,265.67 2 31.8
@=!= s'n cfGtl/s shf{ 333850.98 379261.86 481062.94 45410.87 13.6 101,801.08 26.8
s= ;/sf/nfO{ uPsf] v'b shf{ 37554.58 46104.43 59292.97 8549.85 22.8 13,188.54 28.6
c= ;/sf/dflysf] bfjL 44119.95 60221.61 78762.75 16101.66 36.5 18,541.14 30.8
cf= ;/sf/L lgIf]k 6565.37 14117.18 19469.78 7551.81 115.0 5,352.60 37.9
v= u}/-ljQLo ;/sf/L ;+:yfgx¿nfO{ uPsf] shf{ 969.31 870.26 751.26 -99.05 -10.2 -119.00 -13.7
u= ljQLo ;+:yfx¿nfO{ uPsf] shf{ 4299.49 4597.96 7063.16 298.47 6.9 2,465.20 53.6
c= ;/sf/L 160.72 156.04 161.57 -4.68 -2.9 5.53 3.5
cf= u}/—;/sf/L 4138.77 4441.92 6901.60 303.15 7.3 2,459.67 55.4
3= lghL If]qnfO{ uPsf] shf{ 291027.59 327689.20 413955.54 36661.60 12.6 86,266.34 26.3
@=@= v'b cdf}lb|s bfloTj 74115.53 88999.78 99139.63 8768.611 11.8 9,535.42 2 10.7
#= lj:t[t d'b|fk|bfo -Pd@_ 358213.77 423096.98 515485.32 64883.21 18.1 92,388.34 21.8
#=!= d'b|fk|bfo -Pd!±_ 209375.84 236830.45 296426.54 27454.62 13.1 59596.08 25.2
s= d'b|fk|bfo -Pd!_ 72664.28 85626.08 104941.02 12961.81 17.8 19314.93 22.6
c= d'b|f 42320.43 49039.64 57197.18 6719.21 15.9 8157.54 16.6
cf= rNtL lgIf]k 30343.84 36586.44 47743.84 6242.60 20.6 11157.40 30.5
v= art tyf sn lgIf]k 136711.56 151204.37 191485.52 14492.81 10.6 40281.15 26.6
#=@= cfjlws lgIf]k 148837.93 186266.52 219058.78 37428.60 25.1 32792.25 17.6
$= lj:t[t df}lb|s t/ntf -Pd#_ 366662.79 433766.30 524664.77 67103.51 18.3 90898.47 21.0
k|f M k|f/lDes
!= ljb]zL ljlgdo b/ d"NofÍg gf]S;fg ?= ^!=!^ s/f]8 ;dfof]hg ul/Psf] .
@= ljb]zL ljlgdo b/ d"NofÍg gfkmf ?= ^=)$ s/f]8 ;dfof]hg ul/Psf] .
tflnsf @@ M s]Gb|Lo a}+s ;j]{If0f
-?= s/f]8df_
2076 2077 2078 jflif{s kl/jt{g
k|f
c;f/ c;f/ c;f/ 2076/77 2077/78

!= j}b]lzs ;DklQ 93705.16 127421.37 129890.32 33716.21 36.0 2,468.95 1.9
!=!= ;'g nufgL 3183.70 4499.69 5113.29 1315.99 41.3 613.60 13.6
!=@= P;=l8=cf/=xf]]lN8ª 34.99 42.01 41.99 7.01 20.0 -0.02 0.0
!=#= cfO{= Pd= Pkm= l/he{ kf]lh;g 242.08 267.44 271.67 25.37 10.5 4.23 1.6
!=$= ljb]zL ljlgdo 90244.39 122612.23 124463.36 32367.84 35.9 1,851.13 1.5
@= ;/sf/dflysf] bfjL 6531.32 6682.25 5678.65 150.93 2.3 -1,003.60 -15.0
@=!= 6«]h/L ljn 1847.31 2131.99 1547.33 284.68 15.4 -584.66 -27.4
@=@= ljsf; C0fkq 4403.25 4355.65 4112.90 -47.60 -1.1 -242.75 -5.6
@=#= cGo ;/sf/L C0fkq 280.76 194.61 18.42 -86.15 -30.7 -176.19 -90.5
@=$= 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 3.36 0.00 0.0 0.26 8.5
$= u}/–ljQLo ;+:yfx¿nfO{ uPsf] shf{ 57.77 57.77 64.37 0.00 0.0 6.60 11.4
$=!= ;/sf/L 57.77 57.77 64.37 0.00 0.0 6.60 11.4
$=@= u}/—;/sf/L 0.00 0.00 0.00 0.00 0.00
%= a}+s tyf ljQLo ;+:yfx¿nfO{ uPsf] shf{ 2290.48 748.75 12270.39 -1541.73 -67.3 11521.65 1,538.8
%=!= k'g/shf{ 2240.48 748.75 12270.39 -1491.73 -66.6 11521.65 1,538.8
%=@= l/kf] nufgL tyf :yfoL t/ntf ;'ljwf 50.00 0.00 0.00 -50.00 -100.0 0.00
^= lghL If]qnfO{ uPsf] shf{ 363.81 351.57 339.50 -12.24 -3.4 -12.07 -3.4
&= cGo ;DklQ 4335.08 6045.80 7354.67 1710.72 39.5 1308.87 21.6
;DklQ = bfloTj 107286.73 141310.61 155601.28 34023.88 31.7 14290.67 10.1
*= s'n ;+lrt d'b|f 69905.91 88586.59 93159.14 18680.68 26.7 4572.55 5.2
*=! ;j{;fwf/0f;+u /x]sf] d'b|f 42320.43 49039.64 57197.18 6719.21 15.9 8157.54 16.6
*=@= a}+s tyf ljQLo ;+:yf;Fu /x]sf] d'b|f 8211.6 9139.37 9962.92 927.77 11.3 823.55 9.0
*=# jfl0fHo a}+sx¿sf] lgIf]k 16589.71 27490.73 22968.19 10901.03 65.7 -4,522.55 -16.5
*=$ ljsf; a}+sx¿sf] lgIf]k 1467.50 1746.62 1400.30 279.12 19.0 -346.32 -19.8
*=%= ljQ sDkgLx¿sf] lgIf]k 480.99 416.31 435.89 -64.68 -13.4 19.58 4.7
*=^ cGo lgIf]k 835.68 753.92 1194.67 -81.76 -9.8 440.75 58.5
(= ;/sf/L lgIf]k 6565.37 14117.18 19469.78 7551.81 115.0 5,352.6 37.9
!)= lgIf]k af]nsaf]n 0.00 0.00 0.00 0.00 0.0
!!= l/e;{ l/kf] 0.00 0.00 0.00 0.00 0.0
!@= g]]kfn /fi6« a}+s af]08 0.00 0.00 0.00 0.00 0.0
!#= ljb]zL bfloTj 95.47 10.96 13.22 -84.51 -88.5 2.3 20.6
!$= k"FhL tyf sf]if 19528.17 29535.73 34829.55 10007.56 51.2 5,293.8 17.9
!%= cGo bfloTj 11191.81 9060.14 8129.58 -2131.67 -19.0 -930.6 -10.3
k|f M k|f/lDes
tflnsf @# M a}+s tyf ljQLo ;+:yfx¿sf] ;DklQ / bfloTjsf] ljj/0f
-?= s/f]8df_
2076 2077 2078 jflif{s kl/jt{g
k|f
c;f/ c;f/ c;f/ 2076/77 2077/78
!= s'n lgIf]k 323506.68 383972.74 466272.93 60466.07 18.7 82300.19 21.4
!=! rNtL lgIf]k 31260.15 38583.79 48619.26 7323.64 23.4 10035.47 26.0
-s_ :jb]zL 29508.16 35832.52 46549.17 6324.36 21.4 10716.65 29.9
-v_ ljb]zL 1751.99 2751.26 2070.08 999.27 57.0 -681.18 -24.8
!=@ art lgIf]k 106033.47 122445.49 159300.83 16412.02 15.5 36855.33 30.1
-s_ :jb]zL 104909.98 121205.04 157847.91 16295.06 15.5 36642.87 30.2
-v_ ljb]zL 1123.49 1240.45 1452.92 116.96 10.4 212.46 17.1
!=# d'4lt lgIf]k 149755.37 186783.88 218991.45 37028.51 24.7 32207.57 17.2
-s_ :jb]zL 146488.27 183877.08 215776.03 37388.80 25.5 31898.96 17.3
-v_ ljb]zL 3267.10 2906.81 3215.42 -360.29 -11.0 308.61 10.6
!=$ sn lgIf]k 34108.03 33770.13 36078.65 -337.89 -1.0 2308.52 6.8
-s_ :jb]zL 31801.58 29999.33 33637.61 -1802.25 -5.7 3638.28 12.1
-v_ ljb]zL 2306.45 3770.80 2441.04 1464.36 63.5 -1329.76 -35.3
!=% dflh{g lgIf]k 2349.66 2389.45 3282.75 39.79 1.7 893.30 37.4
@= g]kfn /fi6« a}+saf6 ;fk6L 2290.48 748.75 12270.39 -1541.73 -67.3 11521.65 1538.8
#= j}b]lzs bfloTj 329.85 1477.57 2574.80 1147.72 348.0 1097.23 74.3
$= cGo bfloTj 84702.85 97533.06 118500.06 12830.22 15.1 20966.99 21.5

$=! k"[FhL sf]if 30594.08 33160.28 36576.35 2566.20 8.4 3416.08 10.3
$=@ hu]8f sf]ifx¿ 20012.74 24622.23 28779.08 4609.49 23.0 4156.85 16.9
$=# cGo bfloTj 34096.02 39750.55 53144.62 5654.53 16.6 13394.07 33.7
;DklQ = bfloTj 410829.85 483732.12 599618.18 72902.27 17.7 115886.06 24.0
%= t/n sf]ifx¿ 40397.14 56364.39 50205.59 15967.24 39.5 -6158.79 -10.9

%=! gub df}Hbft 8211.60 9139.37 9962.92 927.77 11.3 823.55 9.0
%=@ g]kfn /fi6« a}+sdf /x]sf] df}Hbft 18538.19 29653.66 24804.38 11115.47 60.0 -4849.28 -16.4
%=# ljb]zL d'b|f df}Hbft 270.34 468.67 273.61 198.33 73.4 -195.06 -41.6
%=$ ljb]zdf /x]sf] df}Hbft 13367.06 17101.14 15163.13 3734.08 27.9 -1938.00 -11.3
%=% dfu{:y /sd 9.96 1.55 1.55 -8.41 -84.4 0.00 0.0
^= shf{ tyf nufgL 333470.45 386285.94 494449.26 52815.49 15.8 108163.32 28.0
^=! ;/sf/dflysf] bfaL 37588.63 53539.36 73084.10 15950.73 42.4 19544.74 36.5
^=@ u}/–ljQLo ;/sf/L ;+:yfgdflysf] bfaL 966.21 867.16 747.90 -99.05 -10.3 -119.26 -13.8
^=# ljQLo ;+:yfdflysf] bfaL 4241.72 4540.19 6998.80 298.47 7.0 2458.60 54.2
-s_ ;/sf/L 102.95 98.27 97.20 -4.68 -4.5 -1.07 -1.1
-v_ u}/–;/sf/L 4138.77 4441.92 6901.60 303.15 7.3 2459.67 55.4
^=$ lghL If]qdflysf] bfaL 290663.78 327337.63 413616.04 36673.85 12.6 86278.41 26.4
-s_ ;fFjf 286619.14 320979.10 408481.02 34359.96 12.0 87501.92 27.3
-v_ Aofh 4044.64 6358.53 5135.02 2313.89 57.2 -1223.51 -19.2
^=% vl/b / l8:sfp06 u/]sf] ljb]zL lan 10.10 1.59 2.42 -8.51 -84.2 0.83 52.3
&= g]]kfn /fi6« a}+s C0fkq 0.00 0.00 0.00 0.00 0.00
*= cGo ;DklQ 36962.26 41081.80 54963.33 4119.54 11.1 13881.53 33.8

k|f M k|f/lDes
tflnsf @$ M jfl0fHo a}+sx¿sf] ;DklQ / bfloTjsf] ljj/0f
-?= s/f]8df_
2076 2077 2078 jflif{s kl/jt{g
k|f
c;f/ c;f/ c;f/ 2076/77 2077/78
!= s'n lgIf]k 284305.51 346515.10 416746.33 62209.59 21.9 70231.22 20.3
!=! rNtL lgIf]k 30161.06 38844.59 47464.14 8683.52 28.8 8619.55 22.2
-s_ :jb]zL 28409.32 36093.51 45392.69 7684.18 27.0 9299.18 25.8
-v_ ljb]zL 1751.74 2751.08 2071.45 999.34 57.0 -679.63 -24.7
!=@ art lgIf]k 90129.61 108751.68 142635.41 18622.07 20.7 33883.72 31.2
-s_ :jb]zL 89006.51 107511.57 141182.81 18505.05 20.8 33671.25 31.3
-v_ ljb]zL 1123.10 1240.12 1452.60 117.02 10.4 212.48 17.1
!=# d'4lt lgIf]k 128045.95 163337.42 189615.85 35291.47 27.6 26278.43 16.1
-s_ :jb]zL 124779.25 160430.61 186400.18 35651.37 28.6 25969.57 16.2
-v_ ljb]zL 3266.71 2906.81 3215.67 -359.90 -11.0 308.86 10.6
!=$ sn lgIf]k 33643.72 33208.69 33768.42 -435.03 -1.3 559.74 1.7
-s_ :jb]zL 31337.21 29437.88 31327.32 -1899.33 -6.1 1889.43 6.4
-v_ ljb]zL 2306.50 3770.80 2441.11 1464.30 63.5 -1329.69 -35.3
!=% dflh{g lgIf]k 2325.17 2372.73 3262.50 47.56 2.0 889.78 37.5
@= g]kfn /fi6« a}+saf6 ;fk6L 2130.42 730.58 11336.55 -1399.84 -65.7 10605.97 1451.7
#= j}b]lzs bfloTj 329.85 1477.57 2574.80 1147.72 1097.23
$= cGo bfloTj 74426.80 88235.64 108594.99 13808.83 18.6 20359.35 23.1
$=! k"[FhL sf]if 25226.03 28529.34 32062.91 3303.31 13.1 3533.56 12.4
$=@ hu]8f sf]ifx¿ 17762.39 22337.98 26312.30 4575.59 25.8 3974.33 17.8
$=# cGo bfloTj 31438.38 37368.31 50219.77 5929.93 18.9 12851.46 34.4
;DklQ = bfloTj 361192.58 436958.89 539252.66 75766.30 21.0 102293.77 23.4
%= t/n sf]ifx¿ 37566.69 53219.42 47405.86 15652.73 41.7 -5813.56 -10.9
%=! gub df}Hbft 7215.99 8173.18 9013.29 957.18 13.3 840.11 10.3
%=# ljb]zL d'b|f df}Hbft 255.20 453.40 266.02 198.20 77.7 -187.38 -41.3
%=$ ljb]zdf /x]sf] df}Hbft 13498.29 17100.61 15156.86 3602.32 26.7 -1943.75 -11.4
%=% dfu{:y /sd 7.50 1.50 1.50 -6.00 -80.0 0.00 0.0
^= shf{ tyf nufgL 288495.44 343587.05 438795.83 55091.61 19.1 95208.78 27.7
^=! ;/sf/dflysf] bfaL 35488.82 49138.23 65164.16 13649.41 38.5 16025.93 32.6
^=@ u}/–ljQLo ;/sf/L ;+:yfgdflysf] bfaL 924.41 791.93 733.30 -132.48 -14.3 -58.63 -7.4
^=# ljQLo ;+:yfdflysf] bfaL 3315.99 3589.06 4640.25 273.07 8.2 1051.18 29.3
-s_ ;/sf/L 102.95 98.27 97.20 -4.68 -4.5 -1.07 -1.1
-v_ u}/–;/sf/L 3213.04 3490.79 4543.05 277.75 8.6 1052.25 30.1
^=$ lghL If]qdflysf] bfaL 248756.12 290066.24 368255.70 41310.12 16.6 78189.46 27.0
-s_ ;fjfF 245659.18 285012.82 364234.60 39353.63 16.0 79221.79 27.8
-v_ Aofh 3096.94 5053.42 4021.10 1956.48 63.2 -1032.32 -20.4
^=% vl/b / l8:sfp06 u/]sf] ljb]zL lan 10.10 1.59 2.42 -8.51 -84.2 0.83 52.3
&= g]]kfn /fi6« a}+s C0fkq 0.00 0.00 0.00 0.00 0.00
*= cGo ;DklQ 35130.45 40152.42 53050.98 5021.97 14.3 12898.55 32.1
k|f M k|f/lDes
tflnsf @% M ljsf; a}+sx¿sf] ;DklQ / bfloTjsf] ljj/0f
-?= s/f]8df_
2076 2077 2078 jflif{s kl/jt{g
k|f
c;f/ c;f/ c;f/ 2076/77 2077/78
!= s'n lgIf]k 37819.30 35196.02 44146.05 -2623.28 -6.9 8950.03 25.4
!=! rNtL lgIf]k 912.34 917.86 1358.98 5.52 0.6 441.12 48.1
-s_ :jb]zL 912.08 917.67 1358.80 5.59 0.6 441.13 48.1
-v_ ljb]zL 0.25 0.19 0.18 -0.07 -26.4 0.00 -0.3
!=@ art lgIf]k 13536.58 11312.30 14072.02 -2224.28 -16.4 2759.72 24.4
-s_ :jb]zL 13536.18 11311.97 14071.70 -2224.21 -16.4 2759.73 24.4
-v_ ljb]zL 0.40 0.34 0.32 -0.06 -15.4 -0.01 -4.4
!=# d'4lt lgIf]k 17887.96 18741.59 24340.90 853.62 4.8 5599.32 29.9
-s_ :jb]zL 17755.78 18741.59 24340.90 985.80 5.6 5599.32 29.9
-v_ ljb]zL 132.18 0.00 0.00 -132.18 -100.0 0.00
!=$ sn lgIf]k 5463.51 4207.75 4355.17 -1255.76 -23.0 147.43 3.5
-s_ :jb]zL 5463.50 4207.75 4355.17 -1255.75 -23.0 147.43 3.5
-v_ ljb]zL 0.00 0.00 0.00 0.00 -100.0 0.00
!=% dflh{g lgIf]k 18.91 16.52 18.97 -2.39 -12.7 2.45 14.8
@= g]kfn /fi6« a}+saf6 ;fk6L 140.64 13.59 758.25 -127.05 -90.3 744.66 5479.4
#= j}b]lzs bfloTj 0.00 0.00 0.00 0.00 0.00
$= cGo bfloTj 7806.10 6004.77 6929.83 -1801.33 -23.1 925.06 15.4
$=! k"[FhL sf]if 3989.98 3196.41 3210.18 -793.57 -19.9 13.77 0.4
$=@ hu]8f sf]ifx¿ 1561.84 1456.99 1707.03 -104.86 -6.7 250.05 17.2
$=# cGo bfloTj 2254.27 1351.37 2012.62 -902.90 -40.1 661.25 48.9
;DklQ = bfloTj 45766.04 41214.38 51834.13 -4551.66 -9.9 10619.75 25.8
%= t/n sf]ifx¿ 2335.84 2538.90 2214.50 203.06 8.7 -324.40 -12.8
%=! gub df}Hbft 852.14 776.50 805.87 -75.64 -8.9 29.37 3.8
%=# ljb]zL d'b|f df}Hbft 15.12 15.25 7.58 0.14 0.9 -7.67 -50.3
%=$ ljb]zdf /x]sf] df}Hbft 0.97 0.53 0.75 -0.44 -45.6 0.22 42.6
%=% dfu{:y /sd 0.12 0.00 0.00 -0.12 -97.1 0.00 0.0
^= shf{ tyf nufgL 41874.45 37897.08 48122.98 -3977.37 -9.5 10225.89 27.0
^=! ;/sf/dflysf] bfaL 1567.60 3138.77 5675.83 1571.17 100.2 2537.06 80.8
^=@ u}/–ljQLo ;/sf/L ;+:yfgdflysf]
bfaL 23.42 36.66 0.06 13.25 56.6 -36.60 -99.8
^=# ljQLo ;+:yfdflysf] bfaL 5858.82 5671.97 4765.05 -186.86 -3.2 -906.91 -16.0
-s_ ;/sf/L 0.00 0.00 0.00 0.00 0.00
-v_ u}/–;/sf/L 5858.82 5671.97 4765.05 -186.86 -3.2 -906.91 -16.0
^=$ lghL If]qdflysf] bfaL 34424.61 29049.69 37682.04 -5374.93 -15.6 8632.35 29.7
-s_ ;fFjf 34211.11 28680.15 37418.42 -5530.96 -16.2 8738.27 30.5
-v_ Aofh 213.50 369.54 263.62 156.04 73.1 -105.92 -28.7
^=% vl/b / l8:sfp06 u/]sf] ljb]zL
lan 0.00 0.00 0.00 0.00 0.00
&= g]]kfn /fi6« a}+s C0fkq 0.00 0.00 0.00 0.00 0.00
*= cGo ;DklQ 1555.74 778.39 1496.65 -777.36 -50.0 718.26 92.3
k|f M k|f/lDes
tflnsf @^ M ljQ sDkgLx¿sf] ;DklQ / bfloTjsf] ljj/0f
-?= s/f]8df_
2076 2077 2078 jflif{s kl/jt{g
k|f
c;f/ c;f/ c;f/ 2076/77 2077/78
!= s'n lgIf]k 7479.33 8683.70 8726.13 1204.37 16.1 42.43 0.5
!=! rNtL lgIf]k 615.53 425.32 286.71 -190.21 -30.9 -138.61 -32.6
-s_ :jb]zL 615.53 425.32 286.71 -190.21 -30.9 -138.61 -32.6
-v_ ljb]zL 0.00 0.00 0.00 0.00 0.00
!=@ art lgIf]k 2368.08 2381.61 2593.45 13.53 0.6 211.85 8.9
-s_ :jb]zL 2368.08 2381.61 2593.45 13.53 0.6 211.85 8.9
-v_ ljb]zL 0.00 0.00 0.00 0.00 0.00
!=# d'4lt lgIf]k 3967.13 4976.64 5052.89 1009.52 25.4 76.25 1.5
-s_ :jb]zL 3967.13 4976.64 5052.89 1009.52 25.4 76.25 1.5
-v_ ljb]zL 0.00 0.00 0.00 0.00 0.00
!=$ sn lgIf]k 523.01 899.93 791.80 376.91 72.1 -108.12 -12.0
-s_ :jb]zL 523.01 899.93 791.80 376.91 72.1 -108.12 -12.0
-v_ ljb]zL 0.00 0.00 0.00 0.00 0.00
!=% dflh{g lgIf]k 5.58 0.20 1.27 -5.37 -96.4 1.07 525.5
@= g]kfn /fi6« a}+saf6 ;fk6L 19.42 4.58 175.60 -14.84 -76.4 171.02 3736.9
#= j}b]lzs bfloTj 0.00 0.00 0.00 0.00
$= cGo bfloTj 3502.61 3750.35 3700.59 247.75 7.1 -49.76 -1.3
$=! k"[FhL sf]if 1378.07 1434.52 1303.27 56.45 4.1 -131.25 -9.1
$=@ hu]8f sf]ifx¿ 688.51 827.27 759.74 138.76 20.2 -67.52 -8.2
$=# cGo bfloTj 1436.03 1488.56 1637.58 52.53 3.7 149.02 10.0
;DklQ = bfloTj 11001.36 12438.63 12602.32 1437.27 13.1 163.69 1.3
%= t/n sf]ifx¿ 626.81 606.06 585.24 -20.75 -3.3 -20.83 -3.4
%=! gub df}Hbft 143.47 189.69 143.76 46.22 32.2 -45.93 -24.2
%=@ g]kfn /fi6« a}+sdf /x]sf] df}Hbft 480.99 416.31 435.89 -64.68 -13.4 19.58 4.7
%=# ljb]zL d'b|f df}Hbft 0.02 0.02 0.01 0.00 -16.1 -0.01 -37.5
%=$ ljb]zdf /x]sf] df}Hbft 0.00 0.00 5.53 0.00 5.53
%=% dfu{:y /sd 2.33 0.04 0.04 -2.29 -98.1 0.00 0.0
^= shf{ tyf nufgL 10098.49 11681.58 11601.38 1583.09 15.7 -80.20 -0.7
^=! ;/sf/dflysf] bfaL 532.21 1262.36 2244.12 730.15 137.2 981.76 77.8
^=@ u}/–ljQLo ;/sf/L ;+:yfgdflysf] bfaL 18.39 38.57 14.54 20.18 109.8 -24.03 -62.3
^=# ljQLo ;+:yfdflysf] bfaL 2064.84 2158.94 1664.43 94.10 4.6 -494.51 -22.9
-s_ ;/sf/L 0.00 0.00 0.00 0.00 0.00
-v_ u}/–;/sf/L 2064.84 2158.94 1664.43 94.10 4.6 -494.51 -22.9
^=$ lghL If]qdflysf] bfaL 7483.05 8221.71 7678.30 738.66 9.9 -543.41 -6.6
-s_ ;fFjf 6748.85 7286.14 6827.99 537.29 8.0 -458.15 -6.3
-v_ Aofh 734.20 935.57 850.31 201.36 27.4 -85.26 -9.1
^=% vl/b / l8:sfp06 u/]sf] ljb]zL lan 0.00 0.00 0.00 0.00 0.00
&= g]]kfn /fi6« a}+s C0fkq 0.00 0.00 0.00 0.00 0.00
*= cGo ;DklQ 276.06 150.99 415.71 -125.07 -45.3 264.72 175.3
k|f M k|f/lDes
tflnsf @& M jfl0fHo a}+sx¿sf] nufgLdf /x]sf] shf{sf] If]qut ljj/0f
-?= s/f]8df_
2076 2077 2078 jflif{s kl/jt{g
k|f
c;f/ c;f/ c;f/ 2076/77 2077/78
!= s[lif 16603.8 20175.8 29097.6 3572.0 21.5 8921.8 44.2
@= vfgL 688.7 621.8 822.8 -66.9 -9.7 201.0 32.3
#= pTkfbg If]q 45245.2 50996.0 61893.6 5750.9 12.7 10897.6 21.4
$= lgdf{0f 25136.5 29511.7 35288.4 4375.2 17.4 5776.7 19.6
%= wft' pTkfbg, d]l;g/L / ljB'tLo pks/0f tyf h8fg 3223.5 4290.6 5925.0 1067.2 33.1 1634.4 38.1
^= oftfoft, pks/0f pTkfbg tyf h8fg 3193.9 4082.7 4552.1 888.8 27.8 469.3 11.5
&= ;+rf/ / ;fj{hlgs ;]jf 15132.1 19128.1 23590.3 3996.0 26.4 4462.2 23.3
*= yf]s tyf v'b|f ljqm]tf 55098.5 60515.5 76283.7 5417.0 9.8 15768.2 26.1
(= ljQ, jLdf / l:y/ ;DklQ 20056.5 22251.5 28783.1 2195.0 10.9 6531.6 29.4
!)= ;]jf pBf]u 21527.7 27116.5 32958.3 5588.8 26.0 5841.8 21.5
!!= pkef]Uo shf{ 7038.0 7557.8 12885.7 519.8 7.4 5327.9 70.5
!@= :yfgLo ;/sf/ 151.3 153.9 149.3 2.6 1.7 -4.5 -3.0
!#= cGo 36703.7 43956.8 59467.9 7253.2 19.8 15511.1 35.3
hDdf 249799.3 290358.8 371697.9 40559.5 16.2 81339.1 28.0
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-Outstanding_ ljj/0f
-?= s/f]8df_
cfly{s jif{
qm=;+ ;+:yf
@)&%÷&^ @)&^÷&& @)&&÷&*
!= jfl0fHo a}+sx¿ 2,128.26 730.29 10,886.79
@= ljsf; a}+sx¿ 90.64 13.88 774.45
#= ljQ sDkgLx¿ 20.58 4.58 125.36
$= n3'ljQ ljQLo ;+:yfx¿ 1.00 - 483.79
hDdf 2,240.48 748.75 12,270.39
tflnsf @( M n3'ljQ ljQLo ;+:yfx¿sf] ;fwgsf] ;|f]t tyf pkof]usf] ljj/0f
-?= s/f]8df_
c;f/ d;fGt k|ltzt kl/jt{g
c
@)&^ @)&& @)&* @)&^÷&& @)&&÷&*
;fwg
k'FhL sf]if 2550.34 3341.22 3909.23 31.0 17.0
lgIf]k 8563.19 10619.12 13042.54 24.0 22.8
;fk6L 12648.22 14209.23 20734.91 12.3 45.9
cGo 2895.12 3802.13 5679.18 31.3 49.4
gfkmf gf]S;fg lx;fj 649.37 543.70 1183.86 -16.3 117.7
;fwg = pkof]u 27306.24 32515.40 44549.72 19.1 37.0
pkof]u
t/n sf]if 1930.69 3037.98 2828.84 57.4 -6.9
nufgL 257.36 1019.94 1471.25 296.3 44.2
shf{ tyf ;fk6L 23515.34 26273.23 36555.40 11.7 39.1
cGo 1598.21 2175.49 3692.97 36.1 69.8
gfkmf gf]S;fg lx;fa 4.64 8.77 1.25 88.9 -85.7
c Mckl/is[t
tflnsf #) M aLdf sDkgLx¿sf] ;fwgsf] ;|f]t tyf pkof]usf] ljj/0f

-?= s/f]8df_
kl/jt{g
c;f/ d;fGt
ljj/0f @)&^÷&& @)&&÷&*
@)&^ @)&& @)&*c /sd k|ltzt /sd k|ltzt
;fwg
r'Qmfk+"hL 4475.0 5041.0 5875.1 566.0 12.6 834.1 16.5
hu]8f sf]if 28391.3 36367.6 45632.9 7976.3 28.1 9265.3 25.5

cGo bfloTj 1849.3 2317.6 2757.3 468.2 25.3 439.8 19.0
;fwg = pkof]u 34715.6 43726.1 54265.3 9010.5 26.0 10539.2 24.1
pkof]u
a}+s tyf gub df}Hbft 931.7 1101.9 1079.3 170.1 18.3 -22.6 -2.0
38003. 46852.
nufgL 30193.2 6 3 7810.4 25.9 8848.7 23.3
l:y/ ;DklQ 425.5 437.2 485.5 11.7 2.7 48.3 11.0
cGo ;DklQ 3165.1 4183.4 5848.3 1018.3 32.2 1664.8 39.8
hDdf pkof]u 34715.6 43726.1 54265.3 9010.5 26.0 10539.2 24.1
c Mckl/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_
kl/jt{g
c;f/ d;fGt
ljj/0f @)&^÷&& @)&&÷&*
;+ c
@)&^ @)&& @)&* /sd k|ltzt /sd k|ltzt
;fwg
;+rosf]if 30984.8 34963.1 39663.3 3978.3 12.8 4700.2 13.4
hu]8fsf]if 2848.7 2970.3 3990.0 121.6 4.3 1019.6 34.3
cGo bfloTj tyf Joj:yf 438.8 467.4 630.3 28.7 6.5 162.9 34.8
;fwg = pkof]u 34272.4 38400.9 44283.6 4128.6 12.0 5882.6 15.3
pkof]u
a}+s tyf gub df}Hbft 321.5 297.4 323.5 -24.0 -7.5 26.1 8.8
nufgL 10131.0 12473.5 16664.3 2342.5 23.1 4190.7 33.6
a}+s d'¢tL lgIf]k 7831.8 10189.8 13077.1 2357.9 30.1 2887.3 28.3
;/sf/L C0fkq 52.6 77.6 32.0 25.0 47.6 -45.6 -58.8
cfjf; of]hgf 0.0 0.0 0.0 0.0 0.0
z]o/ nufgL 2246.7 2206.2 3443.9 -40.5 -1.8 1237.7 56.1
cGo nufgL 0.0 0.0 111.3 0.0 111.3
shf{ tyf ;fk6L 23306.7 25232.9 27006.7 1926.2 8.3 1773.7 7.0
kl/of]hgf shf{ 5228.0 6141.3 6844.4 913.3 17.5 703.1 11.4
;+rostf{ ;fk6L 18078.7 19091.6 20162.3 1012.9 5.6 1070.6 5.6
l:y/ ;DklQ 122.8 125.0 144.9 2.3 1.8 19.8 15.9
cGo ;DklQ 390.4 272.0 144.2 -118.4 -30.3 -127.7 -47.0
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_
kl/jt{g
c;f/ d;fGt
ljj/0f @)&^÷&& @)&&÷&*
c
@)&^ @)&& @)&* /sd k|ltzt /sd k|ltzt
;fwg
!=r'Qmf k"FhL 110.2 164.1 327.0 53.8 48.8 162.9 99.3
@=hu]8f sf]if 422.9 768.5 1608.5 345.7 81.7 840.0 109.3
#=sf]if ;++sng 12600.3 14129.9 16065.7 1529.6 12.1 1935.8 13.7
$=cGo bfloTj 1757.4 1045.0 1638.8 -712.4 -40.5 593.8 56.8
;fwg = pkof]u 14890.8 16107.6 19640.0 1216.8 8.2 3532.5 21.9
pkof]u
!=t/n ;DklQ 603.3 115.4 224.0 -487.9 -80.9 108.7 94.2
@=nufgL 8423.0 10108.1 12265.7 1685.1 20.0 2157.6 21.3
#=shf{ tyf ;fk6L 4065.0 4556.5 5311.9 491.5 12.1 755.4 16.6
$=cGo ;DklQ 1799.6 1327.7 1838.4 -471.9 -26.2 510.8 38.5
c M ckl/is[t
;|f]t M gful/s nufgL sf]if
tflnsf ## M g]kfnsf] ljQLo k|0ffnLsf] ;+/rgf
-?= s/f]8df_
@)&%÷&^ @)&^÷&& @)&&÷&*
/sd k|ltzt /sd k|ltzt /sd k|ltzt
ljj/0f
s'n s'n ufx{:y s'n ufx{:y s'n ufx{:y
;DklQ÷ c+z pTkfbg;+usf] s'n ;DklQ c+z pTkfbg;+usf] s'n ;DklQ c+z pTkfbg;+usf]
÷bfloTj ÷bfloTj
bfloTj cg'kft cg'kft cg'kft
ljQLo ;+:yfx¿ 553867.9 86.8 143.5 665834.7 87.1 170.1 806282.5 87.2 189.0
g]kfn /fi6« a}+s 107286.7 16.8 27.8 141310.6 18.5 36.1 155601.3 16.8 36.5
jfl0fHo a}+sx¿ 361192.6 56.6 93.6 436958.9 57.2 111.6 539252.7 58.3 126.4
ljsf; a}+sx¿ 45766.0 7.2 11.9 41214.4 5.4 10.5 51834.1 5.6 12.1
ljQ sDkgLx¿ 11001.4 1.7 2.9 12438.6 1.6 3.2 12602.3 1.4 3.0
n3'ljQ ljQLo ;+:yfx¿ 27306.2 4.3 7.1 32515.4 4.3 8.3 44549.7 4.8 10.4
g]kfn k"jf{wf/ a}+s 1315.0 0.2 0.3 1396.8 0.2 0.4 2442.4 0.3 0.6
;Demf}tLt
art ;+:yfx¿ 83878.8 13.1 21.7 98234.6 12.9 25.1 118188.9 12.8 27.7
sd{rf/L ;+rosf]if 34272.4 5.4 8.9 38400.9 5.0 9.8 44283.6 4.8 10.4
gful/s nufgL sf]if 14890.8 2.3 3.9 16107.6 2.1 4.1 19640.0 2.1 4.6
jLdf sDkgL 34715.6 5.4 9.0 43726.1 5.7 11.2 54265.3 5.9 12.7
x'nfs art a}+s 144.6 0.0 0.0 185.7 0.0 0.0 202.7 0.0 0.0
hDdf 637891.2 100.0 165.3 764255.0 100.0 195.2 924674.1 100.0 216.7
s'n ufx{{:y pTkfbg

-?=s/f]8df_ 385893.0 391470.1 426632.1
lwtf]kq ahf/
k"FhLs/0f 401095.8
-?=s/f]8df_ 156749.9 179276.3
ahf/ k"FhLs/0fsf] s'n
ufx{:y pTkfbg;+usf]
cg'kft
-k|ltztdf_ 40.6 45.8 94.0
c M ckl/is[t
* g]kfn /fi6« a}+saf6 Ohfhtkq k|fKt .
tflnsf #$ M z]o/ ahf/ kl/;"rs

ljj/0f
@)&^ @)&& @)&* @)&^÷&& @)&&÷&*
! ;"rLs[t sDkgLsf] ;+Vof 215 212 219 -1.4 3.3
@ ;"rLs[t sDkgLsf] r'Qmf d"No-?=s/f]8df_ 41228.1 47339.0 57323.6 14.8 21.1
# s'n ahf/ k+"hLs/0f -?=s/f]8df_ 156749.9 179276.3 401095.8 14.4 123.7
$ jflif{s sf/f]af/ /sd -?=s/f]8df_ 11007.5 15003.9 145444.39 36.3 869.4
% sf/f]af/ ePsf] lbg 246 182 246 -26.0 35.2
^ sf/f]af/ ePsf] sDkgL ;+Vof 278 268 332 -3.6 23.9
& sf/f]af/ ;+Vof 1422791 1848773 15417668 29.9 733.9
* ;"rLs[t z]o/ ;+Vof -xhf/df_ 4206602 4827582 5826048 14.8 20.7
( sf/f]af/ ePsf] z]o/;+Vof -xhf/df_ 387507 428522 3404513 10.6 694.5
!) r'Qmf k+"hL÷s'n ufx{:y pTkfbg cg'kft -k|ltzt_ 10.7 12.1 13.4 13.2 11.1
!! sf/f]af/ /sd ÷ r'Qmf k"FhL cg'kft -k|ltzt_ 26.7 31.7 253.7 18.7 700.5
!@ sf/f]af/ /sd ÷ahf/ k"FhLs/0f cg'kft -k|ltzt_ 7.0 8.4 36.3 19.2 333.3
!# ahf/ k"FhLs/0f÷ufx{:y pTkfbg cg'kft -k|ltzt_ 40.6 45.8 94.0 12.7 105.3
!$ g]K;] kl/;"rs -sf/f]af/ aGb x+'bf_ 1259.0 1362.4 2883.4 8.2 111.6
!% g]K;] ;]G;]l6e kl/;"rs -sf/f]af/ aGb x+'bf_ 271.3 288.3 541.4 6.3 87.8
!^ g]K;] ˆnf]6 kl/;"rs -sf/f]af/aGb x+'bf_ 92.4 95.5 200.3 3.3 109.8
;|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¿
@)&^÷&& @)&&÷&*
ljj/0f 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 359898.0 6433.1 53.1 619896.7 5258.7 13.0
ljsf; a}+s 69078.3 690.8 7.8 38452.6 474.5 1.2
aLdf sDkgL 60857.9 608.6 10.1 149875.3 1498.8 3.7
ljQ sDkgL 8904.7 129.5 0.2 11007.9 155.1 0.4
n3'ljQ ljQLo ;+:yf 21422.0 214.2 1.8 39953.8 399.5 1.0
pTkfbg tyf k|zf]wg sDkgL 1928.2 19.3 0.0 2892.3 28.9 0.1
xf]6n 537.2 5.4 0.1 10990.4 109.9 0.3
Jofkfl/s ;+:yfx¿ 0.0 0.0 0.0 384.5 3.8 0.0
hnljB't\ 123058.7 1230.6 17.9 120769.2 1207.7 3.0
cGo 576925.2 598.8 8.9 67853274.2 31340.4 77.4
s'n 1222610.2 9930.2 100.0 68847497.0 40477.3 100.0
lwtf]kqsf] cfwf/df
;fwf/0f z]o/ 136426.3 1364.3 19.9 421661.0 4216.6 10.4
xsk|b z]o/ 46860.8 468.6 4.8 55177.5 551.8 1.4
af]g; z]o/ 281489.4 2814.9 27.0 467373.8 4673.7 11.5
;/sf/L C0fkq 0.0 0.0 0.0 67199470.0 28494.7 70.4
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 31940.4 3194.0 29.1 18552.4 1855.2 4.6
Do'r'cn km08 574500.0 574.5 10.8 685262.4 685.3 1.7
cGo 151393.4 1513.9 8.4 0.0 0.0 0.0
s'n 1222610.2 9930.2 100.0 68847497.0 40477.3 100.0
;|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]
k|ltzt kl/jt{g
ljj/0f 2076 2077 2078
@)&^ c;f/ @)&& c;f/ @)&* c;f/
c;f/ c;f/ c;f/ /sd z]o/ /sd z]o/ /sd z]o/ 2076/77 2077/78
c+z c+z c+z
ljQLo ;+:yfx¿ 154 147 143 123066.5 78.5 140233.1 78.2 276288.2 68.9 13.9 97.0
jfl0fHo a}+s 27 26 26 83079.0 53.0 86899.8 48.5 151305.0 37.7 4.6 74.1
ljsf; a}+s 32 24 17 8210.1 5.2 7557.1 4.2 16837.7 4.2 -8.0 122.8
ljQ sDkgL 26 24 23 2052.6 1.3 2148.7 1.2 8441.3 2.1 4.7 292.9
n3' ljQ ljQLo ;+:yf 47 51 49 9266.2 5.9 16676.9 9.3 38230.8 9.5 80.0 129.2
jLdf sDkgL 22 22 28 20458.6 13.1 26950.6 15.0 61473.4 15.3 31.7 128.1
pTkfbg tyf k|zf]wg 19 19 19 6551.0 4.2 6553.7 3.7 14767.2 3.7 0.0 125.3
xf]6n 4 4 5 2807.8 1.8 1940.6 1.1 6141.4 1.5 -30.9 216.5
Jofkf/ 4 4 4 151.2 0.1 509.6 0.3 2167.1 0.5 237.1 325.3
hnljB't 30 33 40 9328.2 6.0 9726.0 5.4 33702.5 8.4 4.3 246.5
cGo 4 5 8 14845.3 9.5 20313.4 11.3 68029.4 17.0 36.8 234.9
s'n 215 212 219 156749.9 100.0 179276.3 100.0 401095.8 100.0 14.4 123.7
;|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 1128.28 /fli6«o:t/
2 s[lif ljsf; a}+s ln= /fdzfxky, sf7df8f}+ 2024-10-07 1498.92 /fli6«o:t/
3 gljn a}+s ln= tLgwf/f, sf7df8f}+ 2041-03-29 1009.75 /fli6«o:t/
4 g]kfn OGe]i6d]06 a}+s ln= b/af/dfu{, sf7df8f}+ 2042-11-26 1424.90 /fli6«o:t/
5 :6f088{ rf6{8{ a}+s g]kfn ln= gofFafg]Zj/, sf7df8f}+ 2043-10-16 801.14 /fli6«o:t/
6 lxdfnog a}+s ln= sdnfbL, sf7df8f}+} 2049-10-05 937.23 /fli6«o:t/
7 g]kfn P;=lj=cfO{= a}+s ln= s]z/dxn, sf7df8f}+ 2050-03-23 895.62 /fli6«o:t/
8 g]kfn a+unfb]z a}+s ln sdnfbL, sf7df8f}+ 2051-02-23 849.58 /fli6«o:t/
9 Pe/]i6 a}+s ln= nflhDkf6, sf7df8f}+ 2051-07-01 851.02 /fli6«o:t/
10 s'df/L a}+s ln= b/af/dfu{, sf7df8f}+ 2057-12-21 1300.29 /fli6«o:t/
11 nIdL a}+s ln= xfQL;f/, sf7df8f}+ 2058-12-21 981.26 /fli6«o:t/
12 l;l6hG; a}+s OG6/g]zgn lNf gf/fo0flx6Lky, sf7df8f}+ 2064-01-07 908.98 /fli6«o:t/
13 k|fOd sdl;{on a}+s ln= sdnkf]v/L, sf7df8f}+ 2064-06-07 1398.52 /fli6«o:t/
14 ;g/fOh a}+s ln u}/Lwf/f, sf7df8f}+ 2064-06-25 896.78 /fli6«o:t/
15 ;]Gr'/L sdl;{on a}+s ln= k'tnL;8s, sf7df8f}+ 2067-11-26 841.55 /fli6«o:t/
16 ;flgdf a}+s ln= gfukf]v/L, sf7df8f}+ 2068-11-03 880.14 /fli6«o:t/
17 df5fk'R5]« a}+s ln= nflhDkf6, sf7df8f}+ 2069-03-25* 845.85 /fli6«o:t/
18 Pg cfO{ ;L Plzof a}+s ln= yfkfynL, sf7df8f}+ 2070-03-16* 971.77 /fli6«o:t/
19 k|e' a}+s ln= aa/dxn, sf7df8f}+ 2072-10-29* 1031.55 /fli6«o:t/
20 l;4fy{ a}+s ln xfQL;f/, sf7df8f}+ 2073-3-07* 978.78 /fli6«o:t/
21 a}+s ckm sf7df8f}+ ln= sdnkf]v/L, sf7df8f}+ 2073-3-30* 854.69 /fli6«o:t/
22 l;len a}+s ln= sdnfbL, sf7df8f}+ 2073-07-01* 800.34 /fli6«o:t/
23 g]kfn qm]l86 P08 sd;{ a}+s ln= afuahf/, sf7df8f}+ 2073-09-17* 935.39 /fli6«o:t/
24 /fli6«o jfl0fHo a}+s ln= l;+xb/af/Knfhf, sf7df8f}+ 2075-01-19* 900.48 /fli6«o:t/
25 d]uf a}+s ln= sdnfbL, sf7df8f}+ 2075-01-30* 1313.86 /fli6«o:t/
26 Unf]an cfOPdO{ a}+s ln= sdnfbL, sf7df8f}+ 2076-05-18* 1897.59 /fli6«o:t/
27 PgPdaL a}+s ln= aa/dxn, sf7df8f}+ 2076-06-11* 1395.10 /fli6«o:t/
*dh{/ kZrft k|bfg ul/Psf] Ohfhtkqfg';f/sf] ;+rfng ldlt .
-@_ ljsf; a}+sx¿
qm=;+ gfd s]Gb|Lo sfof{no ;+Rffng ldlt r'Qmfk'FhL# sfo{ If]q

-?= s/f]8df_
1 gf/fo0fL 8]enkd]G6 a}+s /Tggu/, lrtjg 2058-07-01 12.12 !–# lhNnf -gjnk/f;L, lrtjg,
ln= dsjfgk'/_
2 s0ff{nL ljsf; a}+s ln= g]kfnu~h, afFs] 2060-11-06 50.28 !–# lhNnf -afFs], alb{of, bfË_
3 PS;]n 8]enkd]G6 a+}s ln= latf{df]8, emfkf 2062-04-06 81.11 !–% lhNnf -Onfd, emfkf, df]/Ë,
;'g;/L / kfFry/ _
4 ldt]/L 8]enkd]G6 a}+s ln= w/fg, ;'g;/L 2063-06-27 79.74 !–% lhNnf -emfkf, df]/Ë,
;'g;/L, wgs'6f, pbok'/_
5 d'lQmgfy ljsf; a}+s ln= sdnfbL, sf7df8f}+ 2063-09-19 481.16 /fli6«o:t/
6 skf]{/]6 8]enkd]G6 a}+s aL/u~h, k;f{ 2064-07-21 41.00 !–# lhNnf -k;f{, dsjfgk'/,
ln= sfe|]_
7 l;Gw' ljsf; a}+s ln= afx|la;], 2067-05-24 55.75 !–% lhNnf -l;Gw'kfNrf]s,
l;Gw'kfNrf]s sfe|]knf~rf]s, bf]nvf,
dsjfgk'/, lrtjg_
8 ;xf/f ljsf; a}+s ln= dn+ujf, ;nf{xL 2067-07-10 27.23 ! lhNnf -;nf{xL_
9 ;fnkf ljsf; a}+s ln= lbQm]n, vf]6fª 2069-04-01 2.80 ! lhNnf -vf]6fË_
10 u|Lg 8]enkd]G6 a}+s ln= kf]v/f, sf:sL 2070-05-09 51.9 !–% lhNnf -DofUbL, afUn'ª /
sf:sL, tgx'F, gjnk/f;L k"j{_
11 ;f+lu|nf 8]enkd]G6 a}+s afn'jf6f/, sf7df8f}+ 2071-03-29* 260.66 /fli6«o:t/
ln=
12 ;fOg /];'Ëf 8]enkd]G6 a'6jn, ?kGb]xL 2073-02-29* 301.63 /fli6«o:t/
a}+s ln=
13 Hof]lt ljsf; a}+s ln= sdnfbL, sf7df8f}+ 2073-04-09* 384.48 /fli6«o:t/
14 ul/df ljsf; a}+s ln= nflhDkf6, sf7df8f}+ 2073-06-04* 367.59 /fli6«o:t/
15 dxfnIdL ljsf; a}+s ln= b/af/dfu{, sf7df8f}+ 2074-03-18* 334.24 /fli6«o:t/
16 n'lDagL ljsf; a}+s ln= l8NnLahf/, 2074-03-25* 290.65 /fli6«o:t/
sf7df8f}+
17 sfdgf ;]jf ljsf; a}+s 1fg]Zj/, sf7df8f}+ 2074-04-20* 265.20 /fli6«o:t/
ln=
18 ;Ktsf]zL 8]enkd]G6 wgs'6f, sf]zL 2076-03-22* 83.43 !–& lhNnf -df]/ª, O{nfd,
a}+s ln= kfFry/, emfkf, ;'g;/L, wgs'6f,
t]x|y'd_
*dh{/ kZrft k|bfg ul/Psf] Ohfhtkqfg';f/sf] ;+rfng ldlt .
-#_ 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, 2050-07-03 23.33
2 /fli6«o :t/
ln= sf7df8f}+
3 u'8ljn kmfOgfG; ln= xflQ;f/, sf7df8f}+ 2052-02-01 80.00 /fli6«o :t/
4 k|f]u]|l;e kmfOgfG; ln= Go"/f]8, sf7df8f}+ 2052-11-14 80.01 /fli6«o :t/
2053-11-24 60.04
!–# lhNnf -wg'iff,
5 hfgsL kmfOgfG; sDkgL ln= hgsk'/wfd, wg'iff
dxf]Q/L, l;/fxf_
6 kf]v/f kmfOgfG; ln= kf]v/f, sf:sL 2053-12-03 91.73 /fli6«o :t/
7 dN6Lkk{; lkmgfG; sDkgL ln /fhlj/fh, ;Kt/L 2055-01-02 22.41 ! lhNnf -;Kt/L_
8 ;d[l4 kmfOgfG; sDkgL ln= x]6f+}8f, dsjfgk'/ 2058-04-26 18.20 /fli6«o :t/
Soflk6n dr]{06 a}lsË P08 alQ;k'tnL, 2058-10-19 93.51
9 /fli6«o :t/
kmfOgfG; ln= sf7df8f}+
u'x]Zj/L dr]{06 a}lsË P08 2059-02-30 80.00
10 k'Nrf]s, nlntk'/ /fli6«o :t/
kmfOgfG; ln=
11 cfO=l;=Pkm=l;= kmfOgfG; ln= ef6e6]gL, sf7df8f}+ 2061-03-31 92.65 /fli6«o :t/
gofFafg]Zj/, 2064-06-30 81.81
12 d~h'>L kmfOgfG; ln= /fli6«o :t/
sf7df8f}+
k|bz{gLdfu{, 2071-01-25* 83.24
13 l/nfoG; kmfOgfG; ln= /fli6«o :t/
sf7df8f}+
l8NnLahf/, 2072-12-28* 86.80
14 uf]vf{h kmfOgfG; ln= /fli6«o :t/
sf7df8f}+
>L OGe]i6d]06 P08 kmfOgfG; l8NnLahf/, 2073-10-19* 82.90
15 /fli6«o :t/
sDkgL ln= sf7df8f}+
16 ;]G6«n kmfOgfG; ln= s'k08f]n, nlntk'/ 2073-12-10* 82.34 /fli6«o :t/
17 a]i6 kmfOgfG; ln= rfalxn, sf7df8f}+ 2075-04-17* 82.89 /fli6«o :t/
* dh{/ kZrft\ k|bfg ul/Psf] Ohfhtkqfg';f/sf] ;+rfng ldlt .
lqmi6n kmfOgfg; ln=, yfkfynL, s7df8f}+, lxdfno kmfOgfG; ln=, ;'Gwf/f, sf7df8f}+ / ;Demgf kmfOgfG; sDkgL ln=, ag]kf,
sfe|] vf/]hLsf] k|lqmofdf /x]sf] .
-$_ n3'ljQ ljQLo ;+:yfx¿
qm=;+= ;+:yfsf] gfd s]Gb|Lo sfof{no ;~rfng ldlt r'Qmf k'FhL sfo{ If]q
-?= s/f]8df_
!= lgw{g pTyfg n3'ljQ ljQLo gS;fn, sf7df8f}+ @)%^–)$–)! !^(=%) /fli6«o:t/
;+:yf ln=
@= cf/Pdl8;L n3'ljQ ljQLo ;+:yf k'tnL;8s @)%^–)*–@) !)#=$@ /fli6«o:t/
ln= sf7df8f}+
#= l8k|f]S; n3'ljQ ljQLo ;+:yf ln= e/tk'/, lrtjg @)%*–)#–)( !!%=^@ /fli6«o:t/
$= l5d]s n3'ljQ ljQLo ;+:yf ln= k'/fgf]afg]Zj/, @)%*–)*–!@ !*#=)) /fli6«o:t/
sf7df8f}+
%= :jfjnDag n3'ljQ ljQLo ;+:yf sdnkf]v/L, @)%*–!)–)! ($=#) /fli6«o:t/
ln= sf7df8f}+
^= ;fgf ls;fg ljsf; n3'ljQ ;'ljwfgu/, @)%*–!!–)@ !@%=!% /fli6«o:t/
ljQLo ;+:yf ln= sf7df8f}+
&= g]?8] n3'ljQ ljQLo ;+:yf ln= lj/f6gu/, df]/Ë @)^$–)#–)! $(=#( /fli6«o:t/
*= ldlynf n3'ljQ ljQLo ;+:yf ln= 9Ns]j/, wg'iff @)^^–)!–!^ !@=!& k|b]z:t/ -k|b]z g+= @_
(= :j/f]huf/ n3'ljQ ljQLo ;+:yf ag]kf, @)^^–)(–)! $!=!# /fli6«o:t/
ln= sfe|]nf~rf]s
!)= km:6{ dfOs|f]kmfOgfG; n3'ljQ 1fg]Zj/, sf7df8f}+ @)^^–)(–!# *&=^* /fli6«o:t/
ljQLo ;+:yf ln=
!!= sflnsf n3'ljQ ljQLo ;+:yf kf]v/f, sf:sL @)&^–)(–@#* @&=&^ /fli6«o:t/
ln=
!@= ldld{/] n3'ljQ ljQLo ;+:yf ln= ag]kf, sfe|] @)^&–)^–)& $#=@^ /fli6«o:t/
!#= hgpTyfg ;fd'bflos n3'ljQ a'6jn, ?kGb]xL @)^&–)&–@# &=(@ !( lhNnf -afFs], alb{of, s}nfnL,bfË,
ljQLo ;+:yf ln= s~rgk'/, slknj:t', ?kGb]xL, u'NdL,
gjnk/f;L k"j{, gjnk/f;L klZrd,
lrtjg, k;f{, kfNkf, ;'v]{t, 88]nw'/f,
tgx"F, c3f{vfFrL, Ko"7fg / ;Nofg_
!$= jf]dL n3'ljQ ljQLo ;+:yf ln= ag]kf, sfe|] @)&&–!@–)#* $!=!( /fli6«o:t/
!%= nIdL n3'ljQ ljQLo ;+:yf ln= dxf/fhu~h, @)^(–)@–@@ #@=)) /fli6«o:t/
sf7df8f}+
!^= l;len n3'ljQ ljQLo ;+:yf ln= r'Rr]kf6L, @)^(–)#–@! @$=$! /fli6«o:t/
sf7df8f}+
!&= ljho n3'ljQ ljQLo ;+:yf ln= u}8fsf]6, @)^(–!@–!% @^=^^ /fli6«o:t/
gjnk/f;L
!*= PgPdaL n3'ljQ ljQLo ;+:yf kf]v/f, x]Dhf, @)^(–!@–!* %#=(* /fli6«o:t/
ln= sf:sL
!(= km/jf8{ sDo'lgl6 b'xaL, en'jf, @)&)–)@–)# ^@=%% /fli6«o:t/
dfOqmf]kmfOgfG; ljQLo ;+:yf ln= ;'g;/L
@)= Unf]jn cfO{PdO{ n3'ljQ ljQLo j]zLzx/ ndh'Ë @)&)–)@–)% $#=!& /fli6«o:t/
;+:yf ln=
@!= dx'nL n3'ljQ ljQLo ;+:yf ln= auw'jf, ;Kt/L @)&&–)*–)** @@=#( /fli6«o:t/
@@= ;"of]{bo n3'ljQ ljQLo ;+:yf ln= k'tnLahf/, @)&^–!!–!)* @$=*) /fli6«o:t/
:ofËhf
@#= d]/f] dfOqmf]kmfOgfG; n3'ljQ a§f/, g'jfsf]6 @)&)–)$–)# !))=)) /fli6«o:t/
ljQLo ;+:yf ln=
@$= ;dtf 3/]n' n3'ljQ ljQLo ;+:yf ag]kf, sfe|] @)&)–)%–)( @*=%^ /fli6«o:t/
ln=
@%= cf/P;l8;L n3'ljQ ljQLo ;+:yf a'6jn, ?kGb]xL @)&)–)%–@^ &#=@) /fli6«o:t/
ln=
@^= ;fd'bflos n3'ljQ ljQLo ;+:yf ag]kf, @)&!–)#–)! !#=@) $–!) lhNnf -l;Gw'kfNrf]s,
ln= sfe|]knf~rf]s sfe|]knf~rf]s, bf]nvf, /fd]5fk,
;f]n'v'Da', cf]vn9'Ëf, g'jfsf]6, vf]6fË,
ef]hk'/ / ;+v'jf;ef_
@&= g]zgn dfOqmf]kmfOgfG; n3'ljQ lgns07, wflbË @)&!–)#–!* $!=(! /fli6«o:t/
ljQLo ;+:yf ln=
@*= u|fdL0f ljsf; n3'ljQ ljQLo a'6jn, ?kGb]xL @)&!–)$–#) (*=@% /fli6«o:t/
;+:yf ln=
@(= g]kfn ;]jf n3'ljQ ljQLo ;+:yf km6sl;nf, @)&!–)&–)( ^=!% k|b]z:t/ -k|b]z g+=#_
ln= l;Gw'kfNrf]s
#)= pGgtL ;xsfo{ n3'ljQ ljQLo l;4fy{gu/, @)&&–)#–@^* !$=(% /fli6«o:t/
;+:yf ln= ?kGb]xL
#!= gf8]k n3'ljQ ljQLo ;+:yf ln= uh'/L, wflbË @)&@–)@–!! $)=$* /fli6«o:t/
#@= ;kf]6{ dfOqmf]kmfOgfG; ljQLo xfF;kf];f, O{6x/L @)&@–)#–@& ^=^) k|b]z:t/ -k|b]z g+=!_
;+:yf ln=
##= cf/De rf}tf/L n3'ljQ ljQLo ag]kf, sfe|] @)&@–)(–!( @*=^* /fli6«o:t/
;+:yf ln=
#$= 3f]8L3f]8f n3'ljQ ljQLo ;+:yf >Lk'/, a]nf}/L, @)&#–)@–#) @=&^ $–!) lhNnf -s}nfnL, s~rgk'/,
ln= s~rgk'/ afFs], alb{of, bfË, ;'v]{t, 8f]6L, 88]nw'/f,
a}t8L, bfr'{nf_
#%= cfzf n3'ljQ ljQLo ;+:yf ln= dbfgk'/, g'jfsf]6 @)&#–)%–!# @^=&! /fli6«o:t/
#^= g]kfn Pu|f] n3'ljQ ljQLo ;+:yf kf]v/f, sf:sL @)&#–)^–!$ ^=%# $–!) lhNnf -sf:sL, kj{t, afUn'Ë,
ln= u'NdL, Ko"7fg, /f]Nkf, tgx"F, ;Nofg,
kfNkf, ndh'Ë_
#&= u'/fF; n3'ljQ ljQLo ;+:yf ln= wgs'6f ahf/, @)&#–)*–@! *=#$ k|b]z:t/ -k|b]z g+=!_
wgs'6f
#*= u0fklt n3'ljQ ljQLo ;+:yf ln= b'n]uf}+8f @)&#–)*–@$ !@=&$ /fli6«o:t/
-z'Snfu08sL_,
tgx"F
#(= OlGkmlg6L n3'ljQ ljQLo ;+:yf u}8fsf]6, @)&#–!)–)& @^=)^ /fli6«o:t/
ln= gjnk/f;L
$)= cfFwLvf]nf n3'ljQ ljQLo ;+:yf le/sf]6, :ofËhf @)&#–!!–)! !)=)) $–!) lhNnf -:ofËhf, sf:sL,
ln= ndh'Ë, tgx"F, gjnk/f;L, ?kGb]xL,
kfNkf, c3f{vfrL, u'NdL / slknj:t'_
$!= :jfledfg n3'ljQ ljQLo ;+:yf ltnf]Qdf, ?kGb]xL @)&$–)@–)* (=@! k|b]z:t/ -k|b]z g+=%_
ln=
$@= ;a}sf] n3'ljQ ljQLo ;+:yf ln= aGbLk'/, tgx"F @)&$–)#–#) @)=^) /fli6«o:t/
$#= ;fwgf n3'ljQ ljQLo ;+:yf ln= uf]/vf ahf/, @)&$–)&–!# @%=&) /fli6«o:t/
uf]/vf
$$= PgcfO{;L Plzof n3'ljQ ljQLo e]/Ldflnsf, @)&&–!@–)* !&#=($ /fli6«o:t/
;+:yf ln= hfh/sf]6 *
$%= gofF ;f/yL n3'ljQ ljQLo ;+:yf ag]kf, @)&&–)^–)% @%=%) /fli6«o:t/
ln= sfe|]knf~rf]s
$^= dgsfdgf :df6{ n3'ljQ ljQLo l;4fy{gu/, @)&&–)$–!) !@=!@ k|b]z:t/ -k|b]z g+=%_
;+:yf ln= ?kGb]xL
$&= ;ld6 n3'ljQ ljQLo ;+:yf ln= uf]/vf, uf]/vf @)&&–)^–)^* #(=$# /fli6«o:t/
$*= a'4Hof]lt n3'ljQ ljQLo ;+:yf n'DaLgL @)&%–!!–)* !=@) $–!) lhNnf -kfNkf,c3{vfFrL,
ln= ;fF:s[lts, ?kGb]xL u'NdL, afun'Ë, ?kGb]xL, ;'v]{t,
gjnk/f;L, 88]nw'/f_
$(= ;dfh n3'ljQ ljQLo ;+:yf ln= dn+ujf, ;nf{xL @)&%–!@–@% @=)) !–# lhNnf -wg'iff, ;nf{xL,
dxf]Q/L_
%)= dlxnf n3'ljQ ljQLo ;+:yf ln= ag]kf, @)&%–!@–)! !)=)) /fli6«o:t/
sfe|]knf~rf]s
%!= dfg'lif n3'ljQ ljQLo ;+:yf ln= ag]kf, @)&%–!!–)& &=)) /fli6«o:t/
sfe|]knf~rf]s
%@= cfbz{ n3'ljQ ljQLo ;+:yf ln= ag]kf, @)&%–!@–)! !=$) k|b]z:t/ -k|b]z g+=#_
sfe|]knf~rf]s
%#= o'lgs n3'ljQ ljQLo ;+:yf ln= sf]xnk'/, afFs] @)&%–!!–@! ^=#) $–!) lhNnf -alb{of, afFs],
s}nfnL, s~rgk'/, bfË, slknj:t',
?kGb]xL, ;'v]{t, gjnk/f;L,
88]nw'/f_
%$= hfNkf ;fd'bflos n3'ljQ ljQLo kf]v/f, sf:sL @)&%–!@–!@ !)=&* /fli6«o:t/
;+:yf ln=
%%= /fi6« pTyfg n3'ljQ ljQLo ag]kf, sfe|] @)&%–!!–)* !&=%) /fli6«o:t/
;+:yf ln=
%^= jLg n3'ljQ ljQLo ;+:yf ln= uN5L, wflbª @)&%–!@–@% !=$^ k|b]z:t/ -k|b]z g+=#_
%&= pksf/ n3'ljQ ljQLo ;+:yf ln= sf]xnk'/, afFs] @)&%–!@–)! $=@) k|b]z:t/ -k|b]z g+=%_
%*= wf}nflu/L n3'ljQ ljQLo ;+:yf afun'Ë @)&%–!!–)& &=)) /fli6«o:t/
ln=
%(= l;jfO{l; n3'ljQ ljQLo ;+:yf afun'Ë @)&%–!@–)! *=@! /fli6«o:t/
ln=
^)= g]i8f] ;d[4 n3'ljQ ljQLo ;+:yf s':df, kj{t @)&%–!!–@! !&=@! /fli6«o:t/
ln=
^!= :jl:ts n3'ljQ ljQLo ;+:yf nfxfg, l;/xf @)&%–!@–!@ !=@) k|b]z:t/ -k|b]z g+=@_
ln=
^@= >[hglzn n3'ljQ ljtLo ;+:yf uf]nahf/, l;/xf @)&%–!@–)! &=)) /fli6«o:t/
ln=
^#= ls;fg n3'ljQ ljQLo ;+:yf ln= wgu9L, s}nfnL @)&&–)#–@(* #(=@* /fli6«o:t/
^$= hLjg ljsf; n3'ljQ ljQLo s6x/L, df]/Ë @)&&–)%–@@* ^)=*$ /fli6«o:t/
;+:yf ln=
^%= lalk8An' n3'ljQ ljQLo ;+:yf ag]kf, sfe|] @)&^–)!–)@ @=)# k|b]z:t/ -k|b]z g+=#_
ln=
^^= cfTdlge{/ n3'ljQ ;+:yf ln= 3f]/fxL, bfË @)&^–)!–)@ $=@) k|b]z:t/ -k|b]z g+=%_
^&= ;'k/ n3'ljQ ljQLo ;+:yf ln= t'n;Lk'/, bfË @)&^–!)–)! !=(% k|b]z:t/ -k|b]z g+=%_
^*= cleofg n3'ljQ ljQLo ;+:yf kgf}tL, sfe|] @)&^–)(–)! !%=@% /fli6«o:t/
ln=
^(= b]p/fnL n3'ljQ ljQLo ;+:yf a'6jn, ?kGb]xL @)&^–!)–!! @=$) k|b]z:t/ -k|b]z g+=%_
ln=
&)= vKt8 n3'ljQ ljqLo ;+:yf ln= uf]bfj/L, s}nfnL @)&&–)$–!^ @=^* k|b]z:t/ -k|b]z g+=&_
* dh{/ kZrft\sf] ;+rfng ldlt .
-%_ 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 kL P; ;L b''aO{ o'PO{ yfkfynL, sf7df8f}+ 2067-06-26
hnljB't nufgL tyf ljsf; sDkgL 2069-03-26
3 aa/dxn, sf7df8f}+ aa/dxn, sf7df8f}+}
ln=
4 cf]DgL k|f=ln=$ cfbz{gu/, aL/u+h cfbz{gu/, aL/u+h 2071-01-24
5 x'nf; OGe]i6d]06 k|f=ln=$ u0faxfn, 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
9 :ofsf/ OGe]i6d]06 sDkgL k|f=ln=$ sflGtky, sf7df8f}+ sflGtky, sf7df8f}+ 2073-03-10
hubDaf qm]l86 P08 OGe]i6d]06
10 gS;fn, sf7df8f}+ gS;fn, sf7df8f}+ 2073-09-17
k|f=ln=$
11 bf]xf a}+s bf]xf, stf/ yfkfynL sf7df8f}+ 2074-01-11
$
12 e]Gr/ xfo/ kr]{h k|f=ln= kfgLkf]v/L, sf7df8f}+ kfgLkf]v/L, sf7df8f}+ 2076-08-03
13 cfO{;LcfO{;LcfO{ a}+s ln= d'DaO{, ef/t yfkfynL, sf7df8f}+ 2076-10-21
14 dgf]sfdgf xfo/ kr]{h k|f=ln=$ kfgLkf]v/L, sf7df8f}+ kfgLkf]v/L, sf7df8f}+ 2076-09-27
15 clUg xfo/ kr]{h k|f=ln= kfgLkf]v/L, sf7df8f}+ kfgLkf]v/L, sf7df8f}+ 2077-07-13
$xfo/ kr]{h sf/f]af/ ug]{ k|of]hgsf] nflu .
-^_ k"jf{wf/ ljsf; a}+s

r'Qmf k'FhL @)&^
qm=;+= gfd s]Gb|Lo sfof{no ;+rfng ldlt sfo{If]q
c;f/sf] cfwf/df
1 g]kfn k"jf{wf/ a}+s ln= gofF afg]Zj/, sf7df8f}+ 2075-11-27 2000.00 /fli6«o:t/
efu
@
cfly{s jif{ @)&&÷&* sf] df}lb|s gLlt %&

/fi6« C0f Joj:yfkg ^)
ljQLo If]q ;'wf/, ljQLo kx'“r lj:tf/ tyf lgodg ^$
a}+s tyf ljQLo ;+:yf ;'kl/j]If0f ^&
ljb]zL ljlgdo Joj:yfkg &@
e'QmfgL k|0ffnL &$
;"rgf k|ljlw &^
d'b|f Joj:yfkg &&
hgzlQm Joj:yfkg &(
ljljw *!
k|b]zl:yt sfof{nox¿sf k|d'v ultljlwx¿ *(
tflnsfx¿ (@
cg';"rLx¿ (^
efu
@
cfly{s jif{ @)&&÷&* sf] df}lb|s gLlt

2=1 g]kfn /fi6« a}+s P]g, @)%* adf]lhd d"No / zf]wgfGt/ l:y/tf sfod ub}{ ljQLo ;]jfsf] kx'Fr clej[l4 /
a}+lsË tyf ljQLo If]qsf] :yfloTj sfod u/L cfly{s j[l4df ;xof]u k'¥ofpg] p2]Zosf ;fy o; a}+sn]
df}lb|s gLlt th'{df Pjd\ sfof{Gjog ub}{ cfPsf] 5 . cfly{s jif{ @)&&÷&* sf] df}lb|s gLlt sf]le8–!(
dxfdf/Ln] ljZje/ dfgjLo ;+s6sf ;fy} cfly{s ;+s6 pTkGg u/]sf] hl6n kl/j]zdf th'{df ul/Psf]
lyof] .
2=2 ;dli6ut cfly{s :yfloTj sfod ub}{ ;/sf/sf] nlIft cfly{s j[l4nfO{ ;xof]u k'¥ofpg g]kfn ;/sf/sf]
ah]6df plNnlvt gLlt tyf sfo{qmdx¿;Fu ;d]t tfbfTDotf x'g] u/L cfly{s jif{ @)&&÷&* sf] df}lb|s
gLlt @)&& ;fpg @ ut] ;fj{hlgs ul/Psf] lyof] .
2=3 df}lb|s gLlt @)&&÷&* sf] k|yd q}dfl;s ;dLIff @)&& d+l;/ !* ut], c4{–jflif{s ;dLIff @)&&
kmfu'g @ ut] / t];|f] q}dfl;s ;dLIff @)&* h]7 $ ut] ;fj{hlgs ul/Psf] lyof] .
p2]Zo tyf nIox¿
2=4 sf]le8–!( sf] sf/0f lzlyn ePsf] cy{tGqdf ;dli6ut cfGtl/s dfu clej[l4 ug]{, dfu kIfaf6
d'b|f:kmLlt tyf afXo If]q :yfloTjdf k|lts"n k|efj kg{ glbg pko'Qm df}lb|s tyf t/ntf Joj:yfkg
ug]{, nlIft cfly{s j[l4b/nfO{ ;xhLs/0f ug{ /f]huf/L k|j4{g / pBdzLntf ljsf; ug]{, ljB'tLo
e'QmfgLnfO{ k|fyldstf lbb} l8lh6n cy{tGqsf] lgdf{0fdf hf]8 lbg] / k'g/shf{ tyf k|fyldstfk|fKt If]q
shf{ dfkm{t pTkfbgd'ns If]qdf ljQLo ;fwg kl/rfng ug]{ df}lb|s gLltsf k|d'v p2]Zox¿ /x]sf lyP .
2=5 cfly{s jif{ @)&&÷&* df jflif{s cf};t pkef]Qmf d'b|f:kmLlt & 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 g]kfn ;/sf/n] /fv]sf] & k|ltztsf] cfly{s j[l4nfO{ ;xof]u k'¥ofpg
cfjZos df}lb|s Pjd\ t/ntf Joj:yfkg ug]{ df}lb|s gLltsf] nIo /x]sf] lyof] .
2=6 cfly{s jif{ @)&&÷&* df cy{tGq $=)! k|ltztn] lj:tf/ x'g] s]Gb|Lo tYofÍ ljefusf] cg'dfg /x]sf] 5
. tyflk, rf}yf] qodf;df ePsf] sf]le8–!( ;+qmd0fsf] bf];|f] nx/sf sf/0f of] j[l4b/ sfod x'g
r'gf}ltk"0f{ x'g] b]lvPsf] 5 . sf]le8–!( sf sf/0f cy{tGqsf] cfGtl/s dfu, pTkfbg tyf /f]huf/L
l;h{gdf sdL cfO{ ;dli6ut dfudf ;d]t sdL cfPsf sf/0f ;dLIff jif{df jflif{s cf};t d'b|f:kmLltb/
#=^ k|ltztdf ;Lldt /xg k'Uof] . ;dLIff jif{df pRr cfoftsf sf/0f zf]wgfGt/ l:ylt ?= ! ca{ @#
s/f]8n] dfq artdf /x]sf] 5 -tflnsf @=!_ . @)&* c;f/ d;fGtdf a}+lsË If]q;Fu /x]sf] ljb]zL ljlgdo
;l~rlt !)=@ dlxgfsf] j:t' tyf ;]jfsf] cfoft wfGg kof{Kt x'g] b]lvPsf] 5 .
tflnsf @=! M d'b|f:kmLlt tyf zf]wgfGt/ art
@)&&÷&*
@)&%÷&^ @)&^÷&&
nIo oyfy{
jflif{s cf};t d'b|f:kmLlt -k|ltztdf_ 4.64 6.15 7.00 3.60
zf]wgfGt/ l:ylt -?= ca{df_ -±art÷–3f6f_ -67.40 282.41 10.00 1.23
df}lb|s gLltsf] cGtl/d tyf ;+rfng nIo
2=7 cfly{s jif{ @)&&÷&* sf] df}lb|s gLltn] d"No l:y/tfnfO{ k|fylds nIosf] ?kdf lg/Gt/tf lbPsf] lyof]
. cfGtl/s / cGt/f{li6«o cfly{s kl/b[ZonfO{ dWogh/ u/L df}lb|s gLltsf] p2]Zo tyf nIox¿ lgwf{/0f
ul/Psf] lyof] . pQm nIox¿ k|flKtsf nflu df}lb|s gLltn] lj:t[t d'b|fk|bfosf] j[l4b/nfO{ cGtl/d nIo
Pjd\ a}+s tyf ljQLo ;+:yfx¿aLrsf] efl/t cf};t cGt/a}+s b/nfO{ df}lb|s gLltsf] ;~rfng nIosf]
?kdf lnOPsf] lyof] .
2=8 cfly{s jif{ @)&&÷&* df lj:t[t d'b|fk|bfosf] jflif{s j[l4b/ !*=) k|ltzt x'g] k|If]k0f /x]sf]df @!=*
k|ltzt sfod ePsf] 5 . To;}u/L, df}lb|s If]qaf6 k|jfx x'g] lghL If]qtk{msf] shf{sf] j[l4b/ @)=)
k|ltzt x'g] k|If]k0f /x]sf]]df @^=# k|ltzt sfod ePsf] 5 -tflnsf @=@_ .
tflnsf @=@ M d'b|fk|bfo tyf cfGtl/s shf{
@)&&÷&*
@)&%÷&^ @)&^÷&&
nIo oyfy{
lj:t[t d'b|fk|bfosf] j[l4b/ -k|ltztdf_ 15.8 18.1 18.0 21.8
;+s'lrt d'b|fk|bfosf] j[l4b/ -k|ltztdf_ 8.6 17.8 14.0 22.6
cfGtl/s shf{sf] j[l4b/ -k|ltztdf_ 21.4 12.6 21.5 26.8
lghL If]qtk{msf] shf{sf] j[l4b/ -k|ltztdf_ 19.1 12.6 20.0 26.3
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] o; a}+sn] Aofhb/ sl/8f]/sf ljBdfg b/x¿nfO{ kl/jt{g u/L tNnf] ;Ldf @=) k|ltztaf6
!=) k|ltzt ul/of] eg] dflyNnf] ;Ldf %=) k|ltztnfO{ oyfjt sfod ul/Psf] lyof] . ;fy}, gLltut
b/sf] ?kdf /x]sf] b'O{ xKtf cjlwsf] l/kf] b/nfO{ eg] #=% k|ltztaf6 #=) k|ltzt sfod ul/Psf] lyof] .
2=10 a}+s tyf ljQLo ;+:yfx¿n] sfod ug'{kg]{ clgjfo{ gub cg'kft jfl0fHo a}+s, ljsf; a}+s / ljQ
sDkgLsf] nflu ;dfg #=) k|ltzt sfod ug'{kg]{ Joj:yf ul/Psf] lyof] . To;}u/L, j}wflgs t/ntf
cg'kft jfl0fHo a}+sx¿sf nflu !)=) k|ltzt, ljsf; a}+ssf nflu *=) k|ltzt / ljQ sDkgLx¿sf
nflu &=) k|ltzt oyfjt sfod ul/Psf] lyof] . clGtd C0fbftf ;'ljwf tyf ;'/If0fkqx¿sf] l8isfp06
ug]{ k|of]hgsf] nflu k|of]u ul/g] a}+sb/nfO{ %=) k|ltzt 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
jfl0fHo a}+s $=) #=) #=)
ljsf; a}+s $=) #=) #=)
ljQ sDkgL $=) #=) #=)
j}wflgs t/ntf cg'kft
jfl0fHo a}+s !)=) !)=) !)=)
ljsf; a}+s *=) *=) *=)
ljQ sDkgL &=) &=) &=)
cy{tGqsf] k'g?Tyfgsf nflu ul/Psf Joj:yfx¿

2=11 sf]le8–!( dxfdf/Laf6 k|efljt cy{tGqsf] k"g?Tyfgsf] nflu tf]lsPsf k]zf, pBd / Joj;fox¿nfO{
shf{df kx'Fr clej[l4 ub}{ cfly{s lqmofsnfk lj:tf/sf nflu ;x'lnot Aofhb/df shf{ pknAw u/fpg /
b]zsf b"u{d :yfg;Dd shf{ ;'ljwf ;xh ug]{ p2]Zon] k'g/shf{ ;DaGwL ljBdfg Joj:yfdf kl/dfh{g
u/L pknAw sf]ifsf] % u'0ff;Dd k'g/shf{ pknAw u/fpg] Joj:yf ul/Psf] lyof] . h;cg';f/ @)&*
c;f/ d;fGt;Dddf $*,*() C0fLnfO{ ?= !$* ca{ &% s/f]8 k'g/shf{ :jLs[t eO{ ?= !@@ ca{ &)
s/f]8 k'g/shf{ nufgLdf /x]sf] 5 . o;sf ;fy}, sf]le8–!( dxfdf/Lsf] /f]syfd / pkrf/sf] nflu
:jf:Yo ;]jf k|bfos ;+:yf, c:ktfn jf pBf]ux¿n] lnlSj8 clS;hg Knf06 :yfkgf ug{ ?= %)
s/f]8;Dd / clS;hg Knf06 :yfkgf ug{ ?= @) s/f]8;Ddsf] shf{ pknAw x'g] Joj:yf sfof{Gjogdf
cfPsf] 5 .
2=12 sf]le8–!( af6 cltk|efljt pBf]u Joj;fo ;'rf? Ufg{ ;xhLs/0f ug]{ p2]Zon]] rfn' k'FhL shf{ pkof]u
u/]sf C0fLnfO{ rfn' k'FhL shf{sf] clwstd @) k|ltzt yk shf{ pknAw u/fpg ;Sg] Joj:yf ul/Psf]
lyof] . h; cg';f/ @)&* c;f/ d;fGt;Dddf !^,!*@ C0fLnfO{ ?= !$ ca{ @$ s/f]8 o:tf] shf{ k|jfx
ePsf] 5 . ;fy}, cfjlws shf{ dfq pkof]u u/]sf C0fLnfO{ ;f]xL shf{sf] lwtf]df clwstd !)
k|ltzt;Dd yk shf{ pknAw u/fpg ;Sg] Joj:yf ul/Psf]df @)&* c;f/ d;fGt;Dddf &,@^(
C0fLnfO{ ?= ( ca{ #^ s/f]8 shf{ k|jfx ePsf] 5 .
2=13 sf]le8–!( dxfdf/Lsf] sf/0f kl/of]hgf lgdf{0f ;DkGg÷;+rfng x'g g;s]sf] cj:yfdf a}+s tyf ljQLo
;+:yfn] shf{sf] u|]; cjlw yk ug{;Sg] Joj:yf ul/Psf]df ((# C0fLsf] hDdf ?= %@ cj{ shf{sf] u|];
cjlw yk ePsf] 5 . sf]le8–!( sf] sf/0f shf{sf] ;fFjf / Aofh e'QmfgL ug{ ;d:ofdf k/]sf C0fLx¿sf
nflu shf{ e'QmfgL cjlw yk ug]{ Joj:yf ul/Psf]df !(,&*^ C0fLsf] hDdf ?= (# cj{ ^# s/f]8 shf{sf]
e'QmfgL cjlw yk ePsf] 5 . ;fy}, shf{sf] k'g/;+/rgf tyf k'g/tflnsLs/0f ug{ ;Sg] Joj:yf
ul/Padf]lhd @)&& k'; d;fGt;Dd sf]le8–!( af6 k|efljt If]qsf @!,^!& pBdL Joj;foLsf] ?= !@(
ca{ @! s/f]8 shf{ k'g/;+/rgf tyf k'g/tflnsLs/0f ePsf] 5 .
2=14 jfl0fHo a}+sx¿n] cfˆgf] s'n shf{sf] Go"gtd !) k|ltzt s[lif If]qdf k|jfx ug'{kg]{ Joj:yfnfO{ kl/dfh{g
u/L s'n shf{sf] @)&* c;f/ d;fGt;Dd Go"gtd !! k|ltzt, @)&( c;f/ d;fGt;Dd !# k|ltzt /
@)*) c;f/ d;fGt;Dd !% k|ltzt shf{ s[lif If]qdf k|jfx ug'{kg]{ Joj:yf ul/Psf]
5 . @)&* c;f/ d;fGtdf pQm If]qdf !#=@ k|ltzt -?= $@% ca{ *# s/f]8_ shf{ k|jfx ePsf] 5 .
2=15 jfl0fHo a}+sx¿n] s'n shf{ nufgLsf] Go"gtd !% k|ltzt shf{ phf{ / ko{6g If]qdf k|jfx ug'{kg]{
Joj:yfnfO{ kl/dfh{g u/L s'n shf{sf] @)&* c;f/ d;fGt;Dd Go"gtd ^ k|ltzt, @)&( c;f/
d;fGt;Dd & k|ltzt, @)*) c;f/ d;fGt;Dd ( k|ltzt / @)*! c;f/ d;fGt;Dd !) k|ltzt pmhf{
If]qdf shf{ k|jfx ug'{kg]{ Joj:yf ul/Psf] 5 . h;cg';f/ @)&* c;f/ d;fGtdf pQm If]qdf s'n
shf{sf] ^=) k|ltzt -?= !($ ca{ !# s/f]8_ k|jfx ePsf] 5 .
2=16 jfl0fHo a}+sx¿n] s'n shf{ nufgLsf] @)&* c;f/;Dddf Go"gtd !! k|ltzt, @)&( c;f/;Dddf !@
k|ltzt, @)*) c;f/;Dddf !$ k|ltzt / @)*! c;f/;Dddf !% k|ltzt n3', 3/]n', ;fgf tyf
demf}nf pBd If]qdf ?= ! s/f]8 eGbf sd /sdsf] shf{ k|jfx ug'{kg]{ Joj:yf ul/Psf] 5 . jfl0fHo
a}+sx¿af6 @)&* c;f/ d;fGtdf o; k|sf/sf] shf{ !)=! k|ltzt -?= #@& ca{ *) s/f]8_ k|jfx ePsf]
5.
2=17 s[lif, n3', 3/]n' tyf ;fgf pBd÷Joj;fo, phf{ / ko{6g If]qdf ævÆ ju{sf ljQLo ;+:yfx¿n] s'n shf{
tyf ;fk6sf] @)&* c;f/ d;fGt;Dddf !^ k|ltzt, @)&( c;f/ d;fGt;Dddf !& k|ltzt, @)*)
c;f/ d;fGt;Dddf !( k|ltzt, @)*! c;f/ d;fGt;Dddf @) k|ltzt shf{ k|jfx ug'kg]{ Joj:yf
ul/Psf] 5 . o;}u/L æuÆ ju{sf ljQLo ;+:yfx¿n] s'n shf{ tyf ;fk6sf] @)&* c;f/ d;fGt;Dddf
!! k|ltzt, @)&( c;f/ d;fGt;Dddf !@ k|ltzt, @)*) c;f/ d;fGt;Dddf !$ k|ltzt, @)*!
c;f/ d;fGt;Dddf !% k|ltzt shf{ k|jfx ug'kg]{ Joj:yf ul/Psf] 5 .
2=18 pTkfbg clej[l4, /f]huf/L l;h{gf / pBdzLntf ljsf;sf nflu g]kfn ;/sf/sf] Aofh cg'bfgdf
;~rflnt ;x'lnotk"0f{ shf{dWo] s[lif tyf kz'kG5L shf{ afx]s cGo shf{ zLif{sdf u|fdL0f OnfsfnfO{
k|fyldstfdf /fvL @)&* c;f/ d;fGt;Dddf jfl0fHo a}+sn] %)) jf Go"gtd k|lt zfvf !) tyf
/fli6«o:t/sf ljsf; a}+sn] #)) jf Go"gtd k|lt zfvf % dWo] h'g a9L x'G5 ;f]xLadf]lhd ;x'lnotk"0f{
shf{ k|bfg ug'{kg]{ Joj:yf ul/Psf] 5 . /fli6«o:t/afx]ssf ljsf; a}+s tyf ljQ sDkgLn] ;d]t qmdzM
Go"gtd @)) / !)) ;+Vofdf ;x'lnotk"0f{ shf{ k|bfg ug'{kg]{ Joj:yf ul/Psf] 5 . h; cg';f/ @)&*
c;f/;Dddf !,)$,!)( C0fLnfO{ ?= !^! ca{ $$ s/f]8 shf{ k|jfx ePsf]] 5 . o;dWo] s[lif tyf
kz'k+IfL Joj;fodf $^,)%& C0fLnfO{ ?= !)^ ca{ (* s/f]8 / %%,%%! dlxnf pBdLnfO{ ?= %) ca{
(* s/f]8 shf{ nufgL ePsf] 5 . ;x'lnotk"0f{ shf{sf cGo * zLif{s cGtu{t @,%)! C0fLx¿;F+u ?= #
ca{ $* s/f]8 shf{ nufgLdf /x]sf] 5 . @)&* c;f/ d;fGt;Dddf ;x'lnotk"0f{ shf{sf nflu g]kfn
;/sf/af6 ?= ^ ca{ *) s/f]8 Aofh cg'bfg pknAw u/fOPsf] 5 .
2=19 jfl0fHo a}+s, ljsf; a}+s / ljQ sDkgLn] cfˆgf] s'n shf{ nufgLsf] Go"gtd % k|ltzt ljkGg ju{df
k|jfx ug'{kg]{ Joj:yf /x]sf]df o:tf] If]qdf @)&* c;f/ d;fGtdf s'n shf{sf] & k|ltzt k|jfx ePsf]
5.
2=20 sf]le8–!( ;+qmd0fsf sf/0f k|efljt cy{tGq k'g?Tyfg ug{ a}+s tyf ljQLo ;+:yfx¿sf] ;fwg k|jfx
clej[l4 ug{ shf{ ;|f]t kl/rfng cg'kft (CCD Ratio) sf] ;Ldf @)&* c;f/ d;fGt;Ddsf] nflu *)
k|ltztaf6 j[l4 u/L *% k|ltzt sfod ul/Psf] lyof] . ;fy}, shf{ ;|f]t kl/rfng cg'kft u0fgf ubf{ o;
cl3 ug]{ ul/Psf ;a} k|sf/sf ;dfof]hgx¿ Vff/]h ul/of] .
/fi6« C0f Joj:yfkg

lgisf;g tyf Joj:yfkg
2=21 g]kfn /fi6« a}+sn] g]kfn ;/sf/sf] tkm{af6 cfGtl/s C0f p7fpg] / ;f]sf] Joj:yfkg ug]{ sfo{ ub}{
cfPsf] 5 . To;}u/L, df}lb|s clwsf/Lsf] ?kdf /x]sf] g]kfn /fi6« a}+sn] df}lb|s pks/0fx¿ k|of]u u/L
a}+lsË If]qsf] t/ntf Joj:yfkg ug]{] u/]sf] 5 . /fi6« C0f P]g, @)%(Ù /fi6« C0f lgodfjnL, @)%(Ù
C0fkqsf] k|fylds tyf bf];|f] ahf/ Joj:yfkg lgodfjnL, @)^!Ù g]kfn /fi6« a}+s /fi6« C0f Joj:yfkg
dfu{bz{g, @)&$ tyf g]kfn /fi6« a}+s v'nf ahf/ sf/f]af/ ljlgodfjnL, @)&! Dfftxtsf] sfo{ljlw
cg';f/ g]kfn ;/sf/sf] cfGtl/s C0f tyf t/ntf Joj:yfkgsf] sfo{ x'Fb} cfPsf] 5 .
2=22 g]kfn ;/sf/sf] k|To]s cfly{s jif{sf] ah]6df Joj:yf ePadf]lhdsf] cfGtl/s C0f p7fpg /fi6« C0f
p7fpg] P]g, @)%( kfl/t ePkZrft\ g]kfn ;/sf/af6 :jLs[t jflif{s cfGtl/s C0f lgisfzg tflnsf /
af]nsaf]n tflnsfadf]lhd o; ljefuaf6 cfGtl/s C0f kl/rfng ul/Fb} cfPsf] 5 .
2=23 g]kfn ;/sf/sf] tkm{af6 cfGtl/s C0f p7fpg] k|of]hgfy{ g]kfn /fi6« a}+sn] xfn 6«]h/L lan, ljsf;
C0fkq, gful/s artkq tyf j}b]lzs /f]huf/ artkqsf] lgisfzg ub}{ cfPsf] 5 .
6]«h/L laN;
2=24 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 ul/Psf] 5 -tflnsf @=$_ . To;}u/L, ljutdf lgisfzg eO{ @)&&
;fpgb]lv @)&* c;f/ d;fGt;Dddf e'QmfgL x'g afFsL ?= $ va{ *) ca{ @# s/f]8 @* nfvsf] 6]«h/L
lansf] e'QmfgL cjlwcg';f/ 6g{cf]e/sf] cfwf/df k6s–k6s u/L gjLs/0f ug]{ sfo{ ;d]t ;DkGg
ul/Psf] 5 . ;f] jif{sf] cGTodf e'QmfgL x'g afFsL 6]«h/L laN; ?= @&( ca{ %( s/f]8 !% nfv /x]sf] 5 .
;dLIff jif{df ?= @% ca{ ^@ s/f]8 ^^ nfvsf] 6]«h/L laN; g]kfn ;/sf/af6 e'QmfgL ePsf] 5 .
tflnsf @=$ M 6«]h/L laN;sf] gofF lgisfzg -@)&&÷&*_
-?= s/f]8df_
qm=;= 6]«h/L lansf] lsl;d l;l/h g+ lgisflzt /sd l8:sfpG6 b/
! (! lbg] !%%# 350.00 1.1779
@ (! lbg] !%&# 500.00 4.6822
# (! lbg] !%&$ 250.00 4.9936
$ (! lbg] !%&% 1100.00 4.9181
% (! lbg] !%&^ 900.00 4.2000
^ !*@ lbg] #!$ s 500.00 1.5479
& !*@ lbg] #@$ s 600.00 4.1577
* !*@ lbg] #@% s 500.00 4.1721
( !*@ lbg] #@^ s 500.00 4.8559
!) !*@ lbg] #@& s 1000.00 4.8614
!! #^$ lbg] !%#* s 300.00 2.5823
!@ #^$ lbg] !%#( s 400.00 2.5328
!# #^$ lbg] !%%% s 500.00 1.9798
!$ #^$ lbg] !%&) s 500.00 4.0550
!% #^$ lbg] !%&@ s 500.00 4.3769
!^ #^$ lbg] !%&# s 600.00 4.4451
s'n /sd 9,000.00 3.5779
ljsf; C0fkq
2=25 cfly{s jif{ @)&&÷&* df ?= !#) ca{sf] ljsf; C0fkq hf/L ul/Psf] 5 -tflnsf @=%_. ;f] jif{sf]
cGTodf e'QmfgL x'g afFsL ljsf; C0fkq ?= %!# ca{ ($ s/f]8 &) nfv /x]sf] 5 . e'QmfgL x'g afFsL
ljsf; C0fkqsf] e'QmfgL cjlw # jif{ b]lv !% jif{ ;Dd /x]sf] 5 .
tflnsf @=% M ljsf; C0fkq lgisf;g -@)&&÷&*_
-?= s/f]8df_
qm=;= ljsf; C0fkq cjlw -jif{_ lgisflzt /sd Aofhb/
! @)*^ 3 ( @,)))=)) $=&&
@ @)*$ 3 & !,)))=)) $=!$
# @)*& 3 !) @,)))=)) $=!$
$ @)*$ ª & !,)))=)) #=**
% @)*# u ^ !,)))=)) #=()
^ @)*% 3 * !,)))=)) $=))
& @)*^ ª ( !,)))=)) $=!@
* @)*# 3 % !,%))=)) $=&(
( @)*$ r ^ !,)))=)) $=&@
!) @)*# ª % !,%))=)) $=#&
s'n /sd !#,)))=))
gful/s artkq÷j}b]lzs /f]huf/ artkq

2=26 cfly{s jif{ @)&&÷&* df ?= # ca{ (% s/f]8 #( nfvsf] gful/s artkq lgisfzg ul/Psf] 5 .
@)&& c;f/ d;fGt;Dd ?= & ca{ ^$ s/f]8 @) nfv a/fa/sf] gful/s artkq e'QmfgL x'g afFsL
/x]sf]df cfly{s jif{ @)&&÷&* df ?= % ca{ a/fa/sf] gful/s artkq e'QmfgL ePsf] 5 . o;/L @)&*
c;f/ d;fGt;Dd s'n ?= ^ ca{ %( s/f]8 %( nfv a/fa/sf] gful/s artkq e'QmfgL x'g afFsL /x]sf]
5 -tflnsf @+=^_.
2=27 cfly{s jif{ @)&&÷&* df ?= % s/f]8 %@ nfv @) xhf/sf] j}b]lzs /f]huf/ artkq lgisfzg ul/Psf]
5 . @)&& c;f/ d;fGt;Dd ?= $) s/f]8 %) nfv a/fa/sf] j}b]lzs /f]huf/ artkqsf] e'QmfgL x'g
afFsL /x]sf]df cfly{s jif{ @)&&÷&* df ?= @& s/f]8 $% nfv e'QmfgL ePsf] 5 . o;/L @)&* c;f/
d;fGt;Dd s'n ?= !* s/f]8 %& nfvsf] j}b]lzs /f]huf/ artkqsf] e'QmfgL x'g afFsL /x]sf]
5 -tflnsf @+=^_.
tflnsf @=^ M s'n ltg{ af“sL gful/s artkq tyf j}b]lzs /f]huf/ artkq
-?= s/f]8df_
ljj/0f gful/s artkq j}b]lzs /f]huf/ artkq
@)&& c;f/ d;fGt;Dd s'n e'QmfgL x'g afFsL /sd &^$=@) $)=%)
@)&&÷&* sf] gofF lgisfzg /sd #(%=#( %=%@@
@)&&÷&* sf] s'n e'QmfgL /sd %))=)) @&=$%
@)&* c;f/ d;fGt;Dd s'n e'QmfgL x'g afFsL /sd ^%(=%( !*=%&
v'b cfGtl/s C0f kl/rfng

2=28 cfly{s jif{ @)&&÷&* df ljljw pks/0fdfk{mt\ ?= @@$ ca{ (@ nfv a/fa/sf] s'n cfGtl/s C0f
lgisfzg ul/of] eg] ?= #^ ca{ () s/f]8 !! nfv a/fa/sf] cfGtl/s C0f e'QmfgL ePsf]n] v'b
cfGtl/s C0f lgisfzg ?= !*& ca{ !) s/f]8 *! Nffv /x]sf] 5 -tflnsf @=&_.
tflnsf @=& M v'b cfGtl/s C0f kl/rfng
s'n ufx{:Yo pTkfbg;Fusf] cg'kft
C0f kl/rfng -?= s/f]8df_
C0fkqsf] lsl;d -k|ltzt_
2075/76 2076/77 2077/78 2075/76 2076/77 2077/78
-s_ s'n lgisf;g 9638.2 19464.2 22400.9 2.5 5.0 5.3
6«]h/L laN; 2643.5 9300.0 9000.0 0.7 2.4 2.1
ljsf; C0fkq 6994.7 10000.0 13000.0 1.8 2.6 3.0
/fli6«o artkq 0.0 0.0 0.0 0.0 0.0 0.0
gful/s artkq 0.0 160.5 395.4 0.0 0.0 0.1
j}b]lzs /f]huf/ artkq 0.0 3.7 5.5 0.0 0.0 0.0
-v_ s'n e'QmfgL 3431.3 3439.8 3690.1 0.9 0.9 0.9
6«]h/L laN; 2449.0 2457.5 2562.7 0.6 0.6 0.6
ljsf; C0fkq 850.0 740.0 600.0 0.2 0.2 0.1
/fli6«o artkq 90.7 0.0 0.0 0.0 0.0 0.0
gful/s artkq 34.0 233.9 500.0 0.0 0.1 0.1
j}b]lzs /f]huf/ artkq 7.6 8.4 27.5 0.0 0.0 0.0
-u_ v'b lgisfzg 6206.9 16024.4 18710.8 1.6 4.1 4.4
6«]h/L laN; 194.5 6842.5 6437.3 0.1 1.7 1.5
ljsf; C0fkq 6144.7 9260.0 12400.0 1.6 2.4 2.9
/fli6«o artkq -90.7 0.0 0.0 0.0 0.0 0.0
gful/s artkq -34.0 -73.4 -104.6 0.0 0.0 0.0
j}b]lzs /f]huf/ artkq -7.6 -4.7 -21.9 0.0 0.0 0.0
-3_ ltg{ afFsL s'n cfGtl/s 45296.8 61321.2 80032.0 11.7 15.7 18.8
C0f
-ª_ s'n ufx{:Yo pTkfbg 385893.0 391470.0 426,632.1
e'QmfgL ug{ af“sL g]kfn ;/sf/sf] s'n cfGtl/s C0f bfloTj

2=29 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 Ps nfv /x]sf] 5 -tflnsf @=*_. g]kfn
;/sf/n] ;dLIff cjlwdf 6«]h/L ljn, ljsf; C0fkqdfkm{t\ p7fOPsf] /sd ;f]xL cjlwdf e'QmfgL ePsf]
/sdeGbf a9L /x]sf]n] oL artkqsf] kl/df0f ut jif{sf] t'ngfdf a9]sf] 5 .
tflnsf @=* M g]kfn ;/sf/sf] s'n cfGtl/s C0f bfloTj
-?= s/f]8df_
l;=g+ C0fkqsf] lsl;d
@)&^ @)&& @)&* @)&& @)&*
!= 6«]h/L lan 14679.3 21521.8 27959.2 46.6 29.9
@= ljsf; C0fkq 29734.7 38994.7 51394.7 31.1 31.8
#= /fli6«o artkq 0.00 0.00 0.00 - -
$= gful/s artkq 837.6 764.2 659.6 -8.8 -13.7
%= j}b]lzs /f]huf/ artkq 45.2 40.5 18.6 -10.3 -54.2
hDdf 45296.8 61321.2 80032.0 35.4 30.5
g]kfn /fi6« a}+ssf] :jfldTjdf /x]sf ;/sf/L C0fkq

2=30 clwljsif{ /sdsf] ;]So'l/6fOh]zg ubf{, v'nf ahf/ sf/f]af/cGtu{t ;f]e}m v/Lb af]nsaf]n ubf{ jf a}+s
tyf ljQLo ;+:yfn] lnPsf] :yfoL t/ntf ;'ljwfsf] e'QmfgL ug{ g;Sg] cj:yfdf g]kfn /fi6« a}+sn] bf];|f]
ahf/af6 lwtf] /flvPsf] C0fkq v/Lb u/]df / 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 To:tf jrtkqx¿ g]kfn /fi6« a}+ssf] :jfldTjdf
cfpg] ub{5 . cfly{s jif{ @)&&÷&* df g]kfn /fi6« a}+ssf] :jfldTjdf /x]sf ;/sf/L C0fkqdWo] ljsf;
C0fkqsf] c+z cGo artkqsf] eGbf pRr /x]sf] 5 . @)&* c;f/ d;fGtdf g]kfn /fi6« a}+ssf]
:jfldTjdf ?= !% ca{ $& s/f]8 #) nfv a/fa/sf] 6«]h/L laN;, ?= $! ca{ !@ s/f]8 () nfv
a/fa/sf] ljsf; C0fkq, ?= !* s/f]8 !) nfv a/fa/sf] gful/s artkq / ?= #) nfv a/fa/sf]
j}b]lzs /f]huf/ artkq /x]sf] 5 -tflnsf @=(_. ;du|df o; cfly{s jif{df g]kfn /fi6« a}+ssf]
:jfldTjdf /x]sf ;/sf/L C0fkq /sd ut cfly{s jif{sf] t'ngfdf !% k|ltztn] 36]sf] 5 .
tflnsf @=( M g]kfn /fi6« a}+ssf] :jfldTjdf /x]sf ;/sf/L C0fkqsf] ljj/0f
-?= s/f]8df_
l;=g+ C0fkqsf] lsl;d
@)&%÷&^ @)&^÷&& @)&&÷&* @)&^÷&& @)&&÷&*
!= 6«]h/L laN; 1847.3 2132.0 1547.3 15.4 -27.4
@= ljsf; C0fkq 4403.3 4355.7 4112.9 -1.1 -5.6
#= /fli6«o artkq 0.0 0.0 0.0 - -
$= gful/s artkq 279.5 194.6 18.1 -30.4 -90.7
%= j}b]lzs /f]huf/ artkq 1.3 1.1 0.3 -13.4 -72.7
hDdf 6531.3 6683.3 5678.7 2.3 -15.0
;/sf/L C0fkqsf] laqmL k|j4{gfTds sfo{qmd

2=31 ;/sf/L C0fkqsf] sf/f]af/nfO{ yk k|efjsf/L agfpgsf] /fi6« C0f tyf df}lb|s Joj:yfkgsf] cGtlg{lxt
ljifodf jfl0fHo a}+sx¿sf] 6]«h/L ljefudf sfo{/t sd{rf/Lx¿, ahf/ lgdf{tfsf sd{rf/Lx¿ tyf laqmL
Ph]06sf sd{rf/Lx¿sf] ;xeflutfdf sf7df8f}+df Ps lbg] cGt/lqmofTds sfo{qmd er{'cn dfWodaf6
;~rfng ul/Psf] 5 .
2=32 j}b]lzs /f]huf/ artkq Pjd\ gful/s artkqsf] laqmL k|jå{g ug{ k|rf/fTds ;fdu|L tof/ u/L 5kfO{
ug]{ sfo{ ;DkGg ePsf] 5 . sf]le8 !( sf sf/0f lgif]wf1fsf] cj:yfdf ;d]t j}b]lzs /f]huf/ artkq
Pjd\ gful/s artkqsf cfj]bsx¿nfO{ ;xhtf k|bfg ug{ j]a;fO{6df /flvPsf kl/dflh{t artkqx¿sf]
cfj]bg ljB'lto dfWodaf6 ;d]t ahf/ lgdf{tf / laqmL Ph]06 ;dIf k]z ug{ ;Sg] Aoj:yf ul/Psf] 5 .
er'{cn dfWodaf6 ;~rfng u/]sf] cGt/lqmofTds sfo{qmddf ahf/ lgdf{tf tyf laqmL Ph]06x¿nfO{
j}b]lzs /f]huf/ artkq Pjd\ gful/s artkqsf] laqmL ljt/0fsf] k|efjsf/L agfpg /fo÷;'emfj tyf
lgb]{zgx¿ k|bfg ul/Psf]] 5 . ;/sf/L C0fkq ;DaGwL hgr]tgf clej[lå ug{ o; a}+ssf] k|b]zl:yt
sfof{nox¿n] o; ljefusf] sd{rf/Lx¿ Dffkm{t\ ;~rfng u/]sf] sfo{qmddf ;d]t pQm k|rf/fTds
;fdu|Lx¿ ljt/0f ul/Psf] 5 .
t/ntf Joj:yfkg
2=33 g]kfn /fi6« a}+s v'nf ahf/ sf/f]af/ ljlgodfjnL, @)&! sf] cwLgdf /xL a}+lsË k|0ffnLdf ljBdfg
t/ntfsf] l:yltsf cfwf/df v'nf ahf/ sf/f]af/ ;~rfng ;ldltsf] lg0f{oadf]lhd cfjZostf cg';f/sf
pks/0fx¿ -l/kf], l/e;{ l/kf], cfp6/fO{6 ;]n, cfp6/fO{6 kr]{h, lgIf]k ;+sng tyf g]kfn /fi6« a}+s
C0fkq_ k|of]u u/L a}+lsË k|0ffnLsf] t/ntfsf] Joj:yfkg ug]{ ul/Psf] 5 .
2=34 cfly{s jif{ @)&&÷&* sf] df}lb|s gLltdfkm{t\ gLltut Joj:yfx¿df ul/Psf] kl/jt{gnfO{ ;dfj]z u/L
æAofhb/ sl/8f]/ ;DaGwL sfo{ljlw, @)&^ -bf];|f] ;+zf]wg, @)&&_Æ hf/L u/L sfo{fGjogdf NofOPsf]df
;do;fk]If ljifoj:t'x¿ ;dfj]z ub}{ k'gM kl/dfh{g ug{ cfjZos b]lvPsf] xF'bf æAofhb/ sl/8f]/;DaGwL
sfo{ljlw, @)&^ -t];|f] ;+zf]wg, @)&&_ hf/L u/L nfu' ul/Psf] 5 . cfly{s jif{ @)&&÷&* df a}+lsË
k|0ffnLdf b]lvPsf] t/ntfsf] ptf/r9fjnfO{ ;Daf]wg ug{sf nflu v'nf ahf/ sf/f]af/sf ljleGg
pks/0fx¿ k|of]udf NofOPsf] 5 .
2=35 cfly{s jif{ @)&&÷&* df l/e;{ l/kf]dfkm{t ?= !)( ca{ %$ s/f]8, lgoldt k|sf/sf] lgIf]k
;+sngdfkm{t ?= !(# ca{, &% s/f]8 u/L s'n ?= #)# ca{ @( s/f]8 -6g{ cf]e/sf] cfwf/df_ t/ntf
k|zf]rg ul/Psf] 5 -tflnsf @=!)_.
tflnsf @=!) M t/ntf k|zf]rg
qm=;+= pks/0f k6s /sd -?=s/f]8df_
! l/e;{ l/kf] ^ !),(%$=))
@ lgIf]k ;+sng ^ !(,#&%=))
hDdf #),#@(=))
2=36 o;} u/L ;f]xL cjlwdf Aofhb/ sl/8f]/ cGtu{tsf] cf]e/gfO{6 l/kf]dfkm{t\ ?= !& ca{ (# s/f]8 &! nfv
tyf lgoldt k|sf/sf] l/kf]dfkm{t ?= %) ca{ u/L s'n ?= ^& ca{ (# s/f]8 &! nfvsf] t/ntf k|jfx
ul/Psf] 5 .
2=37 cfly{s jif{ @)&&÷&* df 5f]6f] cjlwsf] t/ntf Joj:yfkg ug]{ p2]Zon] ;/sf/L C0fkq -6«]h/L ljN; /
ljsf; C0fkq_ tyf g]kfn /fi6« a}+s C0fkqsf] lwtf]df dfustf{ a}+s tyf ljQLo ;+:yfnfO{ clwstd &
sfo{ lbgsf] nflu % k|ltzt Aofhb/df !^* k6s u/L ?= #&) ca{ #$ s/f]8 -6g{cf]e/sf] cfwf/df_
:yfoL t/ntf ;'ljwf k|bfg ePsf] 5 -tflnsf @=!!_.
tflnsf @=!!M t/ntf k|jfx
qm=;+= pks/0f k6s /sd-?=s/f]8df_
! cf]e/gfO{6 l/kf] %) !,&(#=&!
@ l/kf] lgoldt @ %,)))=))
# :yfoL t/ntf ;'ljwf !^* #&,)#$=))
hDdf $#,*@&=&!
ljQLo If]q ;'wf/, ljQLo kx'“r lj:tf/ tyf lgodg

ljQLo kxF'r clej[l4
2=38 ljQLo ;+:yfx¿sf] ;~hfn lj:tf/;Fu} ljQLo kx'Fr a9\b} uPsf] 5 . ;/sf/sf] k|To]s :yfgLo txdf
sDtLdf Pp6f afl0fHo a}+ssf] zfvf k'¥ofpg] nIo cg'?k s'n &%# :yfgLo tx dWo] @)&& c;f/
d;fGtdf &$& :yfgLo txdf afl0fHo a}+ssf] pkl:ylt /x]sf]df @)&* c;f/ d;fGtdf ;f] ;+Vofdf a[l4
eO{ afl0fHo a}+ssf] kx'+r ePsf :yfgLo txsf] ;+Vof &%) k'u]sf] 5 . ca # j6f :yfgLo tx qmdzM
afUdtL k|b]z cGt{ut wflbË lhNnfsf] ?aLEofnL ufpFkflnsf, s0ff{nL k|b]z cGt{ut hfh/sf]6 lhNnfsf]
h'gLrfFb] ufpFkflnsf / ;'b'/ klZrd cGt{ut aemfË lhNnfsf] ;fOkfn ufpFkflnsfdf dfq a}+ssf] kx'+r
k'Ug afFsL /x]sf] 5 .
tflnsf @=!@ M :yfgLo txdf jfl0fHo a}+ssf zfvf
jfl0fHo a}+ssf zfvf k'u]sf :yfgLo tx
k|b]z :yfgLo txsf] ;+Vof
@)&^ c;f/ @)&& c;f/ @)&* c;f/
Ps !#& !#^ !#^ !#&
b'O{ !#^ !#$ !#^ !#^
jfudtL !!( !!& !!& !!*
u08sL *% *$ *% *%
n'lDagL !)( !)( !)( !)(
s0ff{nL &( &# &* &*
;'b"/–klZrd ** *@ *^ *&
hDdf &%# &#% &$& &%)
2=39 a}+s tyf ljQLo ;+:yfx¿sf] zfvf ;~hfn lj:tf/ ;Fu} ljQLo kx'Fr a9\b} uPsf] 5 . @)&*
c;f/d;fGt;Dddf a}+s tyf ljQLo ;+:yfx¿sf] ;+Vof cl3Nnf] jif{sf] t''ngfdf @@ n] 36]/ !#@ k'u]sf] 5
. To;} u/L @)&* c;f/ d;fGtdf a}+s tyf ljQLo ;+:yfx¿sf] zfvf ;+Vof cl3Nnf] aif{sf] t'ngfdf
(=$) k|ltztn] a[l4 eO{ !),^*# k'u]sf] 5 . zfvf /lxt a}+ls+u ;]jf k|bfg ug]{ s]Gb|x¿sf] ;+Vof ut jif{
!,%&$ /x]sf]df @)&* c;f/ d;fGt;Dd pQm ;+Vof !,&)^ k'u]sf] 5 . o;/L x]bf{ k|lt zfvfdf lge{/
/x]sf] hg;+Vof cl3Nnf] aif{sf] t'ngfdf #,)&@ af6 &=$@ k|ltztn] 36]/ @,*$$ sfod ePsf] 5 . dh{/
tyf k|flKtsf sf/0f æ3Æ ju{sf ljQLo ;+:yfx¿sf] ;+Vof 36\g] qmddf /x]sf 5g eg] zfvf lj:tf/sf]
qmd lg/Gt/ e}/x]sf sf/0f zfvfx¿sf] lj:tf/ ^@* j6fn] a[l4 eO{ $,^*% j6f k'u]sf 5g\ .
tflnsf @=!# M a}+s tyf ljQLo ;+:yfsf zfvf -c;f/ d;fGt_
a}+s tyf ljQLo ;+:yf @)&$ @)&% @)&^ @)&& @)&*

jfl0fHo a}+ssf] zfvf @@&$ #)@# #%*% $$#^ $&%#
ljsf; a}+ssf] zfvf &^( ((# !@^& !)@( !)@#
ljQ sDkgLsf] zfvf !#) !*^ @)^ @$# @@@
n3'ljQ ljQLo ;+:yfsf] zfvf !*(% @$$( #^@( $)%& $^*%
hDdf zfvf ;+Vof %)^* ^^%! *^*& (&^% !),^*#
lgIf]k vftf ;+Vof -nfvdf_ !(&=%$ @#%=$% @&*=^^ #@$=%$ #&&=&!
C0fL ;+Vof -xhf/df_ !@!^ !#)! !$#( !%$$ !&)@
zfvf/lxt a}+lsË s]Gb|sf] ;+Vof !))* !@*% !%#) !%&$ !&)^
2=40 ljQLo kFx'r a9fpg o; a}+sn] zfvf/lxt a}+lsË ;]jfnfO{ k|fyldstf lbg] sfo{nfO{ lg/Gt/tf lbPsf] 5 .
;dLIff cjlwdf zfvf/lxt a}+lsË ;]jfsf] ;+Vof !,&)^ k'u]sf] 5 .
2=41 @)&* c;f/ d;fGt;Dddf æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfdf lgIf]k vftf ;+Vof # s/f]8
&& nfv &! xhf/ / C0fL ;+Vof !& nfv @ xhf/ /x]sf] 5 .
C0fkq lgisfzgfy{ :jLs[lt

2=42 @)&& ;fpgb]lv @)&* c;f/;Dddf !! j6f a}+sx¿nfO{ bL3{sfnLg k|s[ltsf] >f]t kl/rfngsf nflu
?= %) ca{ !)s/f]8sf] a/fa/sf] C0fkqx¿ hf/L ug{ :jLs[lt k|bfg ul/Psf] 5 .
ufEg]÷ufleg] tyf k|flKt
2=43 æa}+s tyf ljQLo ;+:yf Ps cfk;df ufEg] jf ufleg] ;DaGwL ljlgodfjnL, @)&#Æ sfof{Gjogdf
cfPkl5 ufEg]÷ufleg] -dh{/_ tyf k|flKt -PlSjlhzg_ sf] sfo{n] ult lnPsf] / @)&* c;f/ d;fGt;Dd
s'n @@( j6f a}+s tyf ljQLo ;+:yfx¿ Ps cfk;df ufleP/ %* j6f ;+:yfx¿ sfod x'g k'u]sf 5g\ .
cfly{s jif{ @)&&÷&* df æsÆ, ævÆ, / æuÆ ju{sf u/L ## j6f ;+:yfx¿ Ps cfk;df ufEg]÷ufleg]
tyf k|flKtdf ;xefuL eO{ !@ j6f a}+s tyf ljQLo ;+:yf sfod x'g k'u]sf 5g\ . pQm cjlwdf ePsf
ufEg]÷ufleg] tyf k|flKtsf s'n @) j6f sfo{dWo] ufEg]÷ufleg] -dh{/_ tkm{ !) / k|flKt -PlSjlhzg_
tkm{ !) j6f sfo{ ;DkÌ ePsf 5g\ .
tflnsf @=!$ M Ps–cfk;df ufEg]÷ufleg] tyf k|flKt ePsf ;+:yf
a}+s tyf ljQLo ;+:yf @)^* @)^* @)^( @)&) @)&! @)&@ @)&# @)&$ @)&% @)&^ @)&&
;Dd ÷^( ÷&) ÷&! ÷&@ ÷&# ÷&$ ÷&% ÷&^ ÷&& ÷&*
jfl0fHo a}+s @ @ # $ @ * !@ # ! ( !
ljsf; a}+s ! ^ !@ ^ !@ !# #& !# * !! !
ljQ sDkgL ^ & !@ * ^ & !$ # # ! %
n3'ljQ ljQLo ;+:yf – – – % ) ) ) @ @) @^
hDdf dh{/÷k|flKt df ;+nUg ( !% @& !* @% @* ^# !( !$ $! ##
a}+s tyf ljQLo ;+:yf
dh{÷k|flKt kl5 ag]sf a}+s $ & !! * ( !! @$ ( & !( !@
tyf ljQLo ;+:yf
k'g/shf{, ;x'lnotk"0f{ shf{ tyf ljkGg ju{ shf{

2=44 sf]le8–!( n] cy{tGqdf kf/]sf] k|efjnfO{ ;Daf]wg u/L pBf]u, k]zf, Joj;fosf] k'g?Tyfgdf ;xof]u
k'¥ofpg k'g/shf{df kx'Fr clej[l4 u/L ljBdfg k'g/shf{ ;'ljwfnfO{ yk Jojl:yt / k|efjsf/L agfpg]
p2]Zon] g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !!) sf] pkbkmf -#_ n] lbPsf] clwsf/ k|of]u u/L k'g/shf{
sfo{ljlw @)&& -bf]>f] ;+zf]wg ;lxt_ hf/L ul/Psf] 5 . of] sfo{ljlw cGt{ut /x]/ cfly{s jif{ @)&&÷&*
df b]xfo jdf]lhd a}+s tyf ljQLo ;+:yfnfO{ k'g/shf{ ;'ljwf pknAw u/fPsf] 5 .
 ;fwf/0f k'g/shf{M– o; a}+saf6 Ohfhtkq k|fKt æsÆ, ævÆ, æuÆ / æ3Æ ju{sf]&# j6f a}+s tyf
ljQLo ;+:yfx¿nfO{ ?= ! vAf{ * ca{ (* s/f]8 ;fwf/0f k'g/shf{ :jLs[t ul/Psf] 5 .
 ljz]if k'g/shf{M– o; a}+saf6 Ohfhtkq k|fKt æsÆ, ævÆ / æuÆ ju{sf] a}+s tyf ljQLo
;+:yfx¿nfO{ ?= !$ ca{ ^@ s/f]8 ljz]if k'g/shf{ :jLs[t ul/Psf] 5 .
 n3', 3/]n' tyf ;fgf pBd k'g/shf{M–o; a}+saf6 Ohfhtkq k|fKt æsÆ, ævÆ / æuÆ ju{sf] a}+s
tyf ljQLo ;+:yfx¿nfO{ ?= @% ca{ !% s/f]8 k'g/shf{ :jLs[lt ul/Psf] 5 .
2=45 @)&* c;f/ d;fGt;Dddf æ;x'lnotk"0f{ shf{sf nflu Aofh cg'bfg ;DjGwL PsLs[t sfo{ljlw, @)&%Æ
adf]lhd k|jfx ul/Psf] shf{dWo] s[lif tyf kz'k+IfL Joj;fo shf{ cGtu{t $^,)%& hgf C0fLsf] ?= !)^
ca{ (* s/f]8 shf{ aSof}tf /x]sf] 5 . To;}u/L, ;f] sfo{ljlwdf Joj:yf ePsf cGo If]qtkm{ %*,)%@
C0fLnfO{ ?= %$ ca{ $% s/f]8 && nfv shf{ k|jfx ePsf] 5 . g]kfn ;/sf/n] xfn;DDd ;x'lnotk"0f{
shf{sf nflu s'n ?= ^ ca{ &( s/f]8 Aofh cg'bfg k|bfg u/]sf] 5 .
2=46 o; cfly{s jif{df zLt3/ tyf vfBfGg e08f/0f 3/ :yfkgf sfo{qmdsf nflu Aofh cg'bfg dfkb08,
@)&# df ePsf] Joj:yf adf]lhd o; a}+s dfk{mt\ g]kfn ;/sf/n] xfn;DDd ljleGg !# j6f zLt3/ tyf
vfBfGg e08f/0f 3/nfO{ ?= !! s/f]8 %) nfv Aofh cg'bfg k|bfg u/]Psf] 5 .
2=47 cfly{s jif{ @)&&÷&* df æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx¿n] cfˆgf] s'n shf{sf] %
k|ltzt shf{ ljkGg ju{df k|jflxt ug'{ kg]{ Joj:yf /x]cg';f/ @)&* c;f/ d;fGt;Dd jfl0fHo
a}+sx¿n] cfˆgf] s'n shf{sf] &=$# k|ltzt, ljsf; a}+sn] !$=() k|ltzt / ljQ sDkgLx¿n] !#=)%
k|ltzt shf{ ljkGg ju{df k|jfx u/]sf] 5 .
2=48 o; cfly{s jif{df Joj;flos lg/Gt/tf shf{ sfo{ljlw, @)&& adf]lhd a}+s tyf ljQLo ;+:yfn] ljleGg
!@ C0fLx¿nfO{ k|bfg u/]sf] Joj;flos lg/Gt/tf shf{jfkt ljleGg $ a}+sx¿nfO{ o; a}+s dfk{mt\
g]kfn ;/sf/n] xfn;Dd ?= ## s/f]8 $( nfv ;f]wegf{ pknJw u/fPsf] 5 .
u'gf;f] Joj:yfkg
2=49 ljQLo u|fxs ;+/If0f tyf u'gf;f] ;'g'jfO{ ;DaGwL sfo{nfO{ yk Jojl:yt, kf/bzL{ tyf ljZj;gLo
agfpgsf nflu æljQLo u|fxs ;+/If0f tyf u'gf;f] Joj:yfkg sfo{ljlw, @)&&Æ nfu' ul/Psf] 5 . o;sf
;fy} cfly{s jif{ @)&&÷&* sf] df}lb|s gLltdf pNn]v eP cg';f/ ;j{;fwf/0fsf] a}+lsª ;]jf;Fu
;DalGwt lh1f;f, u'gf;f] tyf ;'emfj ;xh ?kdf k|fKt ug{, ;f]sf] clen]v /fVg / lg?k0fsf] tracking
ug{sf] nflu ldlt @)&* a}zfv @ b]lv u'gf;f] kf]6{n ;~rfngdf NofO{Psf] 5 .
2=50 ;dLIff cjlw -@)&& ;fpgb]lv @)&* c;f/ d;fGt;Dd_ df hDdf @& u'gf;f] tyf ph'/L k/]sf]df #
j6f u'gf;f] pk/ u'gf;f] Joj:yfkg ;ldltaf6 ;'g'jfO{ ePsf] 5 . afFsL u'gf;f]af/] lgj]bs tyf ;DalGwt
kIf;Fu ;dGjo u/fO{ qmdzM ;xdlt ug{ kxn ul/Psf] 5 . ;dLIff cjlwdf x]nf] ;/sf/, Od]n tyf
cgf}krfl/s ?kdf 6]lnkmf]gaf6 k|fKt #%) eGbf a9L ph'/Lx¿sf] ;DaGwdf ;dfwfgsf]] nflu tTsfn
cfjZos kxn ul/Psf] 5 . ;fy}, u'gf;f] kf]6{n dfkm{t k|fKt !*& j6f u'gf;f] tyf ;'emfjx¿ ;Daf]wg
ul/Psf] 5 .
2=51 cfly{s aif{ @)&&÷&* df g]kfn k|x/Lsf] ljleGg ck/fw cg';Gwfg sfof{nox¿, cfGtl/s /fh:j ljefu,
s/bftf ;]jf sfof{nox¿ / clVtof/ b'?kof]u cg':fGwfg cfof]u h:tf lgsfox¿sf] cg'/f]wdf ##% j6f
kqx¿ dfkm{t\ ljleGg a}+s tyf ljQLo ;+:yfx¿df /x]sf vftfx¿ /f]Ssf /fVg], km's'jf ug]{ tyf ljj/0f
dfu ug]{ sfo{x¿ ul/Psf] 5 .
dflh{g sf/f]af/sf nflu shf{ k|bfg
2=52 g]kfn :6s PS;r]~h lnld6]8sf] l;kmfl/; cg';f/ g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &^ adf]lhd @
j6f z]o/ a|f]s/ ;+:yfx¿nfO{ dflh{g sf/f]af/sf nflu shf{ k|jfx ug]{ cg'dlt k|bfg ul/Psf] 5 .
ljQLo :yfloTj k|ltj]bg tyf tYofÍ
2=53 o;a}+sn] lgoldt ?kdf ljQLo :yfloTj k|ltj]bg (Financial Stability Report) k|sfzgug{] u/]sf] 5 .
;f]xL qmddf @)&& c;f/ dlxgfsf] tYofÍdf cfwfl/t ljQLo :yfloTj k|ltj]bg (Financial Stability
Report) sf] afx|f}+ cÍ k|sflzt ul/Psf] 5 .
2=54 PsLs[t lgb]{lzg 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 j]j;fO6 dfkm{t dfl;s ljj/0f tof/ u/L k|sfzg ul/Psf] 5 .
a}+s tyf ljQLo ;+:yf ;'kl/j]IF0f
a}+s ;'kl/j]If0f
2=55 cfly{s jif{ @)&&÷&* df hf]lvddf cfwfl/t ;'kl/j]If0f ljlw cjnDag u/L rf/ j6f jfl0fHo a}+sx¿sf]
;dli6ut :ynut lg/LIf0f tyf Rff/ j6f jfl0fHo a}+sx¿sf] nlIft :ynut lg/LIf0f ;DkGg ul/Psf] 5 .
:ynut lg/LIf0f kZrft a}+sdf b]lvPsf sdLsdhf]/Lx¿nfO{ ;'wf/ u/fpg] tyf k|fKt ljj/0fsf] cfwf/df
a}+sx¿sf] d"NofÍg ug]{ sfo{nfO{ lg/Gt/tf lbOPsf] 5 .
2=56 x/]s jfl0fHo a}+sx¿df AML/CFT ;Fu ;DalGwt cnUu} lg/LIf0f ug]{ k|fjwfg adf]lhd, cfly{s jif{
@)&&÷&* df !^ j6f a}+sx¿sf] AML/ CFT df cfwfl/t ljz]if nlIft :ynut lg/LIf0f ul/Psf] 5 .
;f]xL lg/LIf0f / ;'kl/j]If0fsf qmddf a}+sx¿af6 k|fKt ljj/0fx¿sf] cfwf/df k|To]s a}+ssf] AML/CFT
df cfwfl/t Risk Profile tof/ ul/Psf] 5 .
2=57 ;dLIff jif{df ;j{;fwf/0faf6 k|fKt ph'/L, u'gf;f] tyf cf}lrTotf / cfjZostfsf] cfwf/df s'n & j6f
ljz]if :ynut lg/LIf0f ;DkGg ul/Psf] 5 .
2=58 cfly{s aif{ @)&&÷&* df jfl0fHo a}+sx¿sf] u}/–:ynut ;'kl/j]If0f u/Lclgjfo{ gub df}Hbft cg'kft
(CRR) sf] b'O{÷b'O{ xKtfdf, shf{ kF'hL lgIf]k cg'kft (CCD Ratio) sf] b}lgs, j}wflgs t/ntf
cg'kft(SLR) k|of]hg cg';f/sf] shf{sf ;fy} :k]|8 b/ ;DaGwL ljj/0f lgoldt / ljkGg ju{df k|jfx
x'g] shf{ tyf Stress Testing Result q}dfl;s ?kdf cg'udg ul/Psf] 5 .
2=59 a}+s tyf ljQLo ;+:yfx¿sf] g]kfn ljQLo k|ltj]bg dfkb08 adf]lhdsf] ljQLo ljj/0fsf] cfwf/df ;a}
@& j6f jfl0fHo a}+sx¿ / g]kfn OGk|mf:6«Sr/ a}+s ln= nfO{ cl3Nnf] cfly{s jif{sf] ljQLo ljj/0f
k|sflzt ug{ :jLs[lt k|bfg ul/Psf] 5 . ljQLo ljj/0f k|sflzt ug{ :jLs[lt k|bfg ubf{ a}+sx¿df
:ynut lg/LIf0f tyf u}/–:ynut ;'kl/j]If0fsf qmddf b]lvPsf s}lkmot nufot jfXo n]vfk/LIfsn]
cf}NofPsf s}lkmotx¿ ;'wf/ ug{ tyf To:tf s}lkmotx¿ k'gM bf]xf]l/g glbg] Joj:yf ldnfpgsf nflu
a}+sx¿nfO{ lgb{]zg lbOPsf] 5 .
2=60 a}+saf6 ;DkGg ul/Psf ;dli6ut, nlIft, tyf ljz]if :ynut lg/LIf0f tyf lgoldt ul/g] u}/–:ynut
;'kl/j]If0fsf cfwf/df tof/ ul/Psf k|ltj]bgx¿df pNn]v ul/Psf s}lkmotx¿ tyf tt\;DaGwdf hf/L
ul/Psf lgb]{zgx¿sf] kfngf eP gePsf] sfo{sf] lgoldt cg'udg ug]{ ul/Psf] 5 . ;Dk"0f{ jfl0fHo
a}+sx¿sf] cw{jflif{s ?kdf cg'udg k|ltj]bg tof/ ul/Psf] 5 .
2=61 jfl0fHo a}+sx¿sf] ;dli6ut ;'kl/j]If0f tyf ljQLo l:yltsf] ljZn]if0f ;lxt;d;fdlos ljifoj:t'x¿
;d]6]/ cfly{s jif{ @)&^÷&& sf] jflif{s a}+s ;'kl/j]If0f k|ltj]bg k|sflzt ul/Psf] 5 .
2=62 ljZje/ km}lnPsf] Covid-19 sf] hf]lvd Go"gLs/0fsf nflu ckgfOPsf] aGbfaGbL (Lockdown) sf]
sf/0fn] pBf]u tyf Joj;fox¿df k/]sf] / kg{ ;Sg] k|efjx¿ / o;sf sf/0fn] a}+ssf] cfo, k'FhL, t/ntf
cflbdf kg{;Sg] c;/sf] ljifodf ;"Id cWoog Pjd\ d"Nof+sg ug{ @& j6} jfl0fHo a}+sx¿sf] nflu
Individual Bank Supervisor (IBS) tf]lsPsf] 5 . IBS n] cfkm"nfO{ tf]lsPsf] a}+ssf] sf/f]jf/ tyf
ultljlwx¿sf] ;"Id ?kdf lgu/fgL /fvL dfl;s ?kdf ljefudf k|ltj]bg k]z ug]{ Joj:yf ul/Psf] 5 .
2=63 sf]le8-!( sf] sf/0f cfly{s ultljlw lzlyn ePsf] cj:yfdf klg a}+s shf{sf] lj:tf/ cToflws a9]sf]n]
To:tf] shf{ lj:tf/sf] If]q klxrfg u/L cfjZos gLltut Joj:yf ug{sf] nflu ?= %) nfv jf ;f] eGbf
a9L /sdsf shf{ k|jfx ljj/0f b}lgs l/kf]l6{Ë ug'{kg]{ Joj:yf ul/Psf] 5 .
2=64 cfly{s jif{ @)&&÷&* df Stress Testing Guidelines df kl/dfh{g ug'{sf ;fy} Macro Stress
Testing Guidelines sf] d:of}bf tof/ ul/Psf] 5 . ;fy}, Internal Capital Adequacy Assessment
Process (ICAAP) / Supervisory Review and Evaluation Process (SREP) Guidelines sf]
d:of}bf ;d]t tof/ ul/Psf] 5 .
2=65 AML/CFT Supervision Manual 2014 nfO{ kl/dfh{g u/L æA Manual for Supervision and
Inspection of Banks and Financial Institution on Anti Money Laundering and Countering
the Financing of TerrorismÆ tof/ ul/Psf] 5 .
2=66 a}+s tyf ljQLo ;+:yfx¿af6 Psn ljGb'df tYofÍ k|fKt ug{ o; a}+sn] tof/ u/]sf] ;'kl/j]IfsLo ;"rgf
k|0ffnLnfO{ dfr{ !, @)@! b]lv Go-live u/L a}+s tyf ljQLo ;+:yfx¿sf nflu ;dfgfGt/ ?kdf
sfof{Gjogdf NofOPsf] 5 .
2=67 cfly{s aif{ @)&&÷&* df ;DklQ z'4Ls/0f lgjf/0f P]g / ;DjlGwt lgb]{zgsf] pNn+3g u/] jfkt b'O{ j6f
a}+snfO{, k|fyldstf k|fKt If]qdf tf]lsPsf] cg'kftdf shf{ k|jfx gu/]sf] sf/0f Pp6f a}+snfO{ hl/jfgf
ul/Psf] 5 . To:t}, clgjfo{ gub df}Hbft gk'u]sf] sf/0f b'O{ j6f a}+sx¿nfO{ tLg k6s hl/jfgf ul/Psf]
5.
2=68 sf]le8–!( sf] k|efjsf jfjh'b klg jfl0fHo a}+ssf kl/;"rsx¿ ;sf/fTds /x]sf 5g\ . jfl0fHo a}+ssf
k|d'v ljQLo kl/;"rsx¿ tflnsf @=!% df lbOPsf] 5 .
tflnsf @=!% M jfl0fHo a}+sx¿sf k|d'v kl/;"rsx¿ -ckl/is[t_
qm=;+= kl/;"rsx¿ @)&& c;f/ d;fGt @)&* c;f/ d;fGt
-s_ s'n ;+Vof 27 27
-v_ s'n r'Qmf k'FhL -?= ca{df_ 285.00 320.63
-u_ k|fylds k'FhLsf]if -?= ca{df_ 426.00 472.58
-3_ s'n k'FhLsf]if -?= ca{df_ 506.00 588.19
-ª_ s'n lgIf]k -?= ca{df_ 3489.00 4204.02
-r_ s'n shf{ -?= ca{df_ 2904.00 3716.94
-5_ k|fylds k'FhLsf]if cg'kft -k|ltzt_ 11.78 10.91
-h_ k'FhLsf]if cg'kft -k|ltzt_ 14.01 13.58
-em_ s'n shf{÷k|fylds k'FhL tyf lgIf]k cg'kft -k|ltzt_ 70.14 79.48
-~f_ v'b t/ntf cg'kft -k|ltzt_ 29.96 25.59
-6_ j}wflgs t/ntf cg'kft -k|ltzt_ 24.02 21.97
-7_ lgis[o shf{ cg'kft -k|ltzt_ 1.81 1.40
-8_ ljkGg ju{ shf{ cg'kft -k|ltzt_ 6.26 7.5
ljsf; a}+s ;'kl/j]If0f

2=69 a}+s tyf ljQLo ;+:yfx¿sf] k'FhLut cfwf/ ;'b[9 u/L bL3{sfnLg ljsf;sf nflu cfjZos kg]{ ;|f]t
kl/rfng ug{ tyf ljQLo :yfloTj k|j4{g ug{ a}+s tyf ljQLo ;+:yfx¿ Ps cfk;df ufleg] -dh{/_ tyf
k|flKt ug]{ -PlSjlhzg_ sfo{nfO{ k|f]T;fxg ug{ gLltut Joj:yf ul/Psf]df ;dLIff cjlwdf @ ljsf;
a}+sx¿ dh{/ / PSjLlhzgdf ;dfj]z eO{ @)&* c;f/ d;fGtdf ljsf; a}+sx¿sf] ;+Vof !* sfod
ePsf] 5 .
2=70 ;dLIff cjlwdf ævÆ ju{sf !% ljQLo ;+:yfx¿sf] :ynut lg/LIf0f ;DkGg ug]{ u/L of]hgfa4 sfo{qmd
/x]sf]df sf]le8–!( sf] dxfdf/L tyf ;f]sf] /f]syfdsf nflu ul/Psf] ns8fpgsf sf/0f s/La %#=##
k|ltzt sfo{ dfq ;DkGg x'g ;s]sf] 5 . @)&& ;fpgb]lv @)&* c;f/ d;fGt;Ddsf] cjlwdf ^ j6f
/fli6«o :t/sf ævÆ ju{sf ljQLo ;+:yfx¿sf] Risk Based Full Scope Onsite Inspection / k|fb]lzs
:t/sf @ ljsf; a}+sx¿df (Compliance-based) :ynut lg/LIf0f ;DkGg ul/Psf] 5 . To;}u/L, ;dLIff
cjlwdf @ j6f ljz]if lg/LIf0f ;d]t ;DkGg ul/Psf] 5 .
2=71 cfly{s jif{ @)&%÷&^ sf] ljQLo ljj/0f :jLs[lt tyf k|sfzg ug{sf] nflu $ ;+:yfx¿ / cfly{s jif{
@)&^÷&& sf] ljQLo ljj/0f :jLs[lt tyf k|sfzg ug{sf] nflu !& ;+:yfx¿sf] ljQLo ljj/0f k|fKt eO{
jflif{s u}/:ynut ;'kl/j]If0f k|ltj]bg tof/ u/L ljQLo ljj/0f k|sfzgsf] nflu ;xdlt lbOPsf] 5 .
;fy}, Pp6f ;+:yfsf] ljQLo ljj/0f :jLs[ltsf] k|s[ofdf /x]sf] / @ ;+:yfx¿sf] ljQLo ljj/0f @)&* c;f/
d;fGt;Dd k]z ePsf] 5}g .
2=72 ævÆ ju{sf ljQLo ;+:yfx¿sf] ljQLo :jf:YonfO{ ;'b[9 ug{ To:tf ;+:yfx¿sf] gub nfef+z / af]g; z]o/
;DaGwL k|:tfjnfO{ :jLs[t ug'{k"j{ ljj]sk"0f{ ;+oGq (Prudential Mechanism) sf] dfWodaf6 k/LIf0f ug]{
gLlt cjnDag ul/Psf] 5 . ;fy}, ;f] ;DaGwdf æOhfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf] jflif{s ;fwf/0f
;ef k|of]hgsf] nflu ljQLo ljj/0f k|sfzg ug{ ;xdlt k|bfg ug]{ tyf nfef+z :jLs[t ug]{ ;DaGwL
sfo{ljlw, @)&&Æ hf/L u/L nfu" ul/Psf] 5 .
2=73 PsLs[t lgb]{zg g+= !%÷@)&^ sf] j'bf g+= $ df pNn]lvt Aofhb/ cGt/ ;DjGwL Joj:yf adf]lhd
lgIf]kdf lbg] / shf{÷;fk6df lng] Aofhb/ lgwf{/0f ubf{ ævÆ ju{sf ljsf; a}+sx¿n] cf};t Aofhb/
cGt/ % k|ltzt eGbf a9L gx'g] u/L lgwf{/0f ug'{kg]{df ;f] adf]lhd gu/]sf # j6f ;+:yfx¿sf] xsdf
cfly{s jif{ @)&^÷)&& sf] jflif{s ljQLo ljj/0f k|sfzg ug{ :jLs[lt k|bfg ubf{ To:tf ;+:yfsf]
;~rfns ;ldlt / k|d'v sfo{sf/L clws[tx¿nfO{ Wofgfsif{0f u/fOPsf] 5 .
2=74 ljsf; a}+sx¿sf] lgoldt?kdf u}/–:ynut ;'kl/j]If0f ul/b} cfPsf] 5 . cfly{s jif{ @)&^÷&& sf] rf}yf]
qodf; cjlw / cfly{s jif{ @)&&÷&* 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}+sx¿sf] jflif{s u}/–:ynut
;'kl/j]If0f k|ltj]bg tof/ u/L ;fj{hlgs hfgsf/Lsf nflu a}+ssf] j]a;fO6df /flvPsf] 5 . sf]le8–!(
sf sf/0f pTkGg kl/l:yltsf] ;Gb{edf o; a}+saf6 hf/L ul/Psf lgb]{zgsf] cg'kfngf tyf ;Defljt
hf]lvdx¿sf] u}/–:ynut ?kdf lgoldt cg'udg ug]{ ;+oGq agfO{ ljefun] @)&& a}zfvb]lv dfl;s
?kdf u}/:ynut ;"Id lgu/fgL cg'udg k|ltj]bg tof/ ug]{ ul/Psf]df ;f] sfo{nfO{ lg/Gt/tf lbFb}
cfOPsf] 5 .
2=75 cfly{s jif{ @)&&÷&* sf] c;f/ d;fGt;Dddf lgoldt ?kdf clgjfo{ gub df}Hbft cg'kft ljj/0fsf]
cg'udg ubf{ Ps ljsf; a}+sn] tf]lsP adf]lhdsf] clgjfo{ df}Hbft sfod u/]sf] gb]lvPsf]n] gub
hl/jfgf ul/Psf] 5 .
2=76 cfly{s jif{ @)&&÷&* sf] c;f/ d;fGt;Dddf ævÆ ju{sf ljQLo ;+:Yffx¿n] ljkGg ju{df k|jfx u/]sf]
shf{sf] cg'udg ubf{ Ps ;+:yf afx]s cGo ;a} ;+:yfx¿n] o; a}Ín] tf]s] adf]lhdsf] ljkGg ju{ shf{
cg'kft sfod u/]sf] b]lvPsf] 5 . tf]lsP adf]lhdsf] ljkGg ju{ shf{ k|jfx gug]{ ljsf; a}+snfO{ gub
xhf{gf nufOPsf] 5 .
2=77 shf{ ;"rgf, sfof{Gjog OsfO{sf] sfdsf/jfxL, o; a}+saf6 hf/L ePsf PsLs[t lgb]{zg, NFRS, jf;]n @
tyf # ;DjGwdf ;DalGwt If]qdf lj1tf xfl;n u/]sf >f]t JolQmaf6 ljefuLo :t/df @ j6f 1fg cfbg–
k|bfg ug]{ sfo{qmd ;DkGg ul/Psf] 5 .
2=78 ljsf; a}+sx¿sf cfly{s jif{ @)&^÷&& sf] jflif{s ;'kl/j]If0f k|ltj]bg tof/ u/L o; a}+ssf] j]j;fO6df
k|sfzg ul/Psf] 5 .
2=79 @)&* c;f/ d;fGt;Dd ljsf; a}+sx¿af6 k]z ePsf] ckl/is[t ljQLo ljj/0f cg';f/ ;du| k|d'v
kl/;'rsx¿ tflnsf @=!^ df lbOPsf] 5 .
tflnsf @=!^ M ljsf; a}+sx¿sf k|d'v kl/;"rsx¿ -ckl/is[t_
qm=;+= kl/;"rsx¿ @)&& c;f/ c;fGt @)&* c;f/ d;fGt kl/jt{g k|ltzt
-s_ s'n ;+Vof 20 18 -2
/fli6«o :t/ 8 8 0
k|fb]lzs÷lhNnf :t/ 12 10 -2
-v_ s'n r'Qmf k'FhL -?= ca{df_ 31.96 32.10 0.43
-u_ k|fylds k'FhLsf]if -?= ca{df_ 39.53 43.21 9.32
-3_ s'n k'FhLsf]if -?= ca{df_ 43.19 48.77 12.92
-ª_ s'n lgIf]k -?= ca{df_ 354.78 445.84 25.67
-r_ s'n shf{ -?= ca{df_ 287.12 383.43 33.54
-5_ k|fylds k'FhLsf]if cg'kft -k|ltzt_ 13.15 11.7 -1.45
-h_ k'FhLsf]if cg'kft -k|ltzt_ 14.37 13.21 -1.16
-em_ s'n shf{÷k|fylds k'FhL tyf lgIf]k cg'kft -k|ltzt_ 73.01 79.94 6.93
-~f_ v'b t/ntf cg'kft -k|ltzt_ 24.47 24.93 0.46
-6_ j}wflgs t/ntf cg'kft -k|ltzt_ 15.74 18.17 2.43
-7_ lgis[o shf{ cg'kft -k|ltzt_ 1.6 1.3 -0.3
-8_ ljkGg ju{ shf{ cg'kft -k|ltzt_ 9.95 14.61 4.66
-9_ tf]lsPsf If]qdf k|jflxt shf{ -k|ltzt_ 23.88 24.63 0.75
-0f_ s'n ;DklQ -?= ca{df_ 403.81 543.33 34.55
2=80 ;dLIff cjlwdf ljsf; a}+sx¿sf] s'n ;DklQ÷bfloTj #$=%% k|ltzt -?= !#( ca{ %! s/f]8_ n] a9]/
@)&* c;f/ d;fGtdf ?= %$# ca{ #@ s/f]8 sfod ePsf] 5 -tflnsf @=!^_. cl3Nnf] jif{ ^ ljsf;
a}+sx¿ jfl0fHo a}+sdf uflePsf tyf k|flKt ePsf sf/0f o:tf] ;DklQ÷bfloTj !#=&& k|ltzt -?= ^$
ca{ %) s/f]8_ n] 36]sf] lyof] .
2=81 ;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] a9]/ ?= $$% ca{ *$ s/f]8 sfod ePsf] 5 . cl3Nnf] jif{ o:tf] shf{ tyf nufgL !)=(#
k|ltzt -?= $# cj{ %% s/f]8_ n] sdL ePsf] lyof] . @)&* c;f/ d;fGtdf ljsf; a}+sx¿sf] v'b t/n
;DklQ -;/sf/L C0fkqdf ul/Psf] nufgL ;lxt_ ?= !)@ ca{ @# s/f]8 /x]sf] 5 . o:tf] ;DklQ s'n
lgIf]ksf] @%=^# k|ltzt x'g cfpF5 .
2=82 ;dLIff cjlwdf ljsf; a}+sx¿sf] shf{ tyf nufgL ##=%$ k|ltzt -?= (^ ca{ #! s/f]8_ n] a9]/ @)&*
c;f/ d;fGtdf ?= #*# ca{ $@ s/f]8 sfod ePsf] 5 . cl3Nnf] jif{ o:tf] shf{ tyf nufgL !^=@*
k|ltzt -?= %* ca{ ^ s/f]8_ n] sld ePsf] lyof] .
ljQ sDkgL ;'kl/j]If0f
2=83 cfly{s jif{ @)&&÷&* df ;~rfngdf /x]sf !( dWo] $ j6f ljQ sDkgLx¿sf] ;dli6ut :ynut
lg/LIf0f ;DkGg ul/Psf] 5 .
2=84 cfly{s jif{ @)&^÷&& sf] bf];|f] cw{jflif{s / cfly{s jif{ @)&&÷&* sf] k|yd cw{jflif{s sfof{Gjog
k|ltj]bg -Enforcement Report_ tof/ ul/Psf] 5 .;fy}, cfly{s jif{ @)&^÷&& sf] rf}yf] qodfl;s,
cfly{s jif{ @)&&÷&* sf] k|yd, bf];|f] / t];|f] q}odfl;s u}/:ynut ;'kl/j]If0f k|ltj]bg tof/ ul/Psf]
5.
2=85 ljQ sDkgLx¿sf] jflif{s ljQLo ljj/0f k|sfzgsf] nflu !* j6f ;+:yfx¿nfO{ :jLs[lt k|bfg ul/Psf] 5 .
ljQ sDkgLx¿sf] jflif{s ;'kl/j]If0f tyf lg/LIf0f k|ltj]bg @)&^÷&& tof/ u/L a}+ssf] j]a;fO6df
k|sfzg ul/Psf] 5 .
2=86 Ohfhtkqk|fKt æuÆ ju{sf ;+:yfx¿n] sfod ug'{kg]{ Go"gtd clgjfo{ df}Hbft sfod gu/]sf]n] b'O{ ljQ
sDkgL?nfO{,Go"gtd ljkGg ju{ shf{ sfod gu/]sf]n] # j6f ljQ sDkgLx¿nfO{ / CCD cg'kft sfod
gu/]sf]n] bf];|f] qodf;df Ps ljQ sDkgLnfO{ xhf{gf nufO{Psf] 5 .
tflnsf @=!& M ljQ sDkgLx¿sf k|d'v kl/;"rsx¿ -ckl/is[t_
qm=;+= kl/;"rsx¿ @)&& c;f/ d;fGt @)&* c;f/ d;fGt
-s_ s'n ;+Vof @@ !&
/fli6«o :t/ !( !%
k|fb]lzs÷lhNnf :t/ # @
-v_ s'n r'Qmf k'FhL -?= ca{df_ !@=*^ !!=&(
-u_ k|fylds k'FhLsf]if -?= ca{df_ !$=(& !%=@(
-3_ s'n k'FhLsf]if -?= ca{df_ !^=#! !&=!%
-ª_ s'n lgIf]k -?= ca{df_ *&=%! **=!)
-r_ s'n shf{ -?= ca{df_ &!=!# ^*=%$
-5_ k|fylds k'FhLsf]if cg'kft -k|ltzt_ !*=%( !(=&)
-h_ k'FhLsf]if cg'kft-k|ltzt_ @)=@$ @@=)(
-em_ s'n shf{÷k|fylds k'FhL tyf lgIf]k cg'kft-k|ltzt_ ^^=!! ^^=^(
-~f_ v'b t/ntf cg'kft-k|ltzt_ ##=^% #(=&^
-6_ j}wflgs t/ntf cg'kft -k|ltzt_ !(=%& #!=)#
-7_ lgis[o shf{ cg'kft -k|ltzt_ @=(& #=!^
-8_ ljkGg ju{ shf{ cg'kft -k|ltzt_ *=@& !)=$(
Gff]6 M pk/f]Qm ljQLo kl/;"rsx¿df ;D:ofu|:t ljQ sDkgLx¿sf] tYofÍs ;dfj]z gePsf] .\
@)&& c;f/df ;d:ofu|:t ljQ sDkgL ;+Vof M #
@)&* c;f/df ;d:ofu|:t ljQ sDkgL ;+Vof M @
2=87 clgjfo{ gub df}Hbft (CRR), j}wflgs t/ntf cg'kft -SLR_, shf{ k'FhL lgIf]k cg'kft -CCD Ratio_,
cfwf/ b/ -Base Rate_, Jofhb/ cGt/ -Spread Rate_, If]qut shf{sf] cg'udg u/L q}dfl;s k|ltj]bg
tof/ ug'{sf ;fy} zL3| ;'wf/fTds sf/jfxL -PCA_ nufotsf ;'kl/j]IfsLo k|of]hgsf nflu k'FhL kof{Kttf
;DaGwdf cg'udg u/L dfl;s k|ltj]bg tof/ ul/Psf] 5 .
2=88 lg/LIf0f tyf ;'kl/j]If0f sfo{ k|efjsf/L?kdf ;Dkfbg ug{sf] nflu PsLs[t lgb]{zg, k|rlnt P]g lgod
tyf tTsfnLg ;'kl/j]IfsLo ljifoj:t' ;DaGwdf hfgsf/L lbg ;DalGwt ljefusf sd{rf/Lx¿aLr
sf7df8f}+df ! lbgsf] cGt/lqmof sfo{qmd Online Platform dfkm{t\ ;DkGg ul/Psf] 5 .
2=89 @)&* c;f/ d;fGtdf ljQ sDkgLx/sf] ;+Vof 36]/ !& sfod ePsf] 5 . lgis[o shf{sf] cg'kft a9]/
#=!^ k|ltzt k'u]sf] 5 t/ k'FhLsf]if cg'kft a9]/ @@=)( k|ltzt k'u]sf] 5 . ljQ sDkgLsf k|d'v
kl/;"rsx¿ tflnsf @=!& df lbOPsf] 5 .
2=90 ;+:yfut ;'zf;g, ;DklQ z'4Ls/0f, hf]lvd Joj:yfkg / cfGtl/s lgoGq0f k|0ffnLsf ;DaGwdf b]lvPsf
k|d'v s}lkmot Pj+ ;d;fdlos ljifodf ljQ sDkgLsf ;~rfns ;ldltsf cWoIf tyf ;~rfnsx¿;Fu
sf7df8f}+df ! lbgsf] cGt/lqmof sfo{qmd Online Platform dfkm{t\ ;DkGg ul/Psf] 5 .
2=91 ;DklQ z'4Ls/0f, hf]lvd Joj:yfkg / cfGtl/s lgoGq0f k|0ffnLsf ;DaGwdf b]lvPsf k|d'v s}lkmotx¿
Pj+ hf]lvd Joj:yfkg / cfGtl/s lgoGq0f k|0ffnLnufot cGo ;d;fdlos ljifodf ljQ sDkgLsf k|d'v
sfo{sf/L clws[t;lxtsf pRr Joj:yfkg;Fu sf7df8f}+df ! lbgsf] cGt/lqmof sfo{qmd Online
Platform dfkm{t\ ;DkGg ul/Psf] 5 .
n3'ljQ ljQLo ;+:yf ;'kl/j]If0f

2=92 ut cfly{s jif{ @)&^÷&& df o; a}+saf6 Ohfhtkq n3'ljQ ljQLo ;+:yfx¿sf] ;+Vof *$ /x]sf]df
@)&* c;f/ d;fGt;Dddf n3'ljQ ljQLo ;+:yfx¿sf] ;+Vof &) /x]sf] 5 . h;dWo] ;j{;fwf/0faf6
lgIf]k ;+sng ug]{ @ j6f, yf]s shf{sf] dfq sf/f]jf/ ug]{ ;+:yf $ j6f / u|fdL0f a}lsË k4lt
cg'z/0fstf{sf] ?kdf /xL v'b|f shf{sf] sf/f]jf/ ug]{ n3'ljQ ljQLo ;+:yfsf] ;+Vof ^$ /x]sf] 5 .
2=93 n3'ljQ ;DaGwL sf/f]jf/ ug]{ æ3Æ ju{sf n3'ljQ ljQLo ;+:yfx¿sf] s'n hDdf ;DklQ tyf bfloTj
@)&& c;f/ d;fGtsf] t'ngfdf #$=%* k|ltztn] j[l4 eO{ @)&* c;f/ d;fGtdf $ va{ @^ ca{ !(
s/f]8 k'u]sf] 5 -tflnsf @=!*_ . @)&* c;f/ d;fGtdf oL ;+:yfx¿sf] s'n art tyf lgIf]k ?= ! va{
#) ca{ $@ s/f]8 / s'n ;fk6L ?= @ va{ & ca{ #$ s/f]8 k'u]sf] 5 eg] s'n shf{ ;fk6 ?= # va{ ^%
ca{ %% s/f]8 / s'n nufgL !$ ca{ &! s/f]8 k'u]sf] 5 .
tflnsf @=!* M n3'ljQ ljQLo ;+:yfx¿sf] k|d'v kl/;"rsx¿
-?= s/f]8df_
k|ltzt kl/jt{g
ljj/0f @)&^ c;f/ @)&& c;f/ @)&* c;f/*
@)&^÷&& @)&&÷&*
kF'hL sf]if 2550.34 3341.22 3909.22 31.01 17.00
art tyf lgIf]k 8563.19 10615.02 13042.54 23.96 22.87
;fk6L 12648.22 14209.23 20734.91 12.34 45.93
cGo 2360.23 2959.24 3749.35 25.38 26.70
gfkmf lx;fa 649.37 543.70 1183.86 (16.27) 117.74
hDdf ;fwg 26771.34 31668.41 42619.88 18.29 34.58
t/ntf sf]if 1930.69 3,037.98 2,828.84 57.35 (6.88)
nufgL 257.36 1019.94 1471.25 296.31 44.25
shf{ tyf ;fk6 23515.34 26273.23 36555.40 11.73 39.14
cGo 1063.32 1328.49 1763.13 24.94 32.72
gf]S;fg lx;fa 4.64 8.77 1.25 89.01 (85.73)
hDdf pkof]u 26771.34 31668.41 42619.88 18.29 34.58
*ckl/is[t
2=94 cfly{s jif{ @)&&÷&* df o; a}saf6 Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfx¿ dWo] !$ j6f ;+:yfx¿sf]
;dli6ut :ynut lg/LIf0f / Pp6f ;+:yfsf] ljz]if lg/LIf0f sfo{ ul/Psf] 5 .
2=95 cfly{s jif{ @)&^÷&& sf] bf];|f] cw{jflif{s k|ltj]bg / clfy{s jif{ @)&&÷&* sf] k|yd cw{jflif{s
sfof{Gjog k|ltj]bg -Enforcement Report_ / cfly{s jif{ @)&^÷&& sf] rf}yf] qodfl;s, cfly{s jif{
@)&&÷&* sf] k|yd, bf];|f] / t];|f] qodfl;s u}/:ynut ;'kl/j]If0f k|ltj]bg tof/ ul/Psf] 5 .
2=96 n3'ljQ ljQLo ;+:yfx¿sf] jflif{s lg/LIf0f tyf ;'kl/j]If0f k|ltj]bg tof/ u/L a}+ssf] j]j ;fO6df
k|sfzg ul/Psf] 5 . To;}u/L, ljQLo ;dfj]lztfsf] l:ylt ;DaGwdf jflif{s k|ltj]bg / n3'ljQ ljQLo
;+:yfx¿sf] Risk Management Guidelines sf] d:of}bf tof/ ul/Psf] 5 .
2=97 cfly{s jif{ @)&^÷&& df o; a}+ssf] lgb]{zg cg';f/ Go"gtd kF'hLsf]if sfod gu/] afkt Ps n3'ljQ
ljQLo ;+:yfnfO{ zL3| ;'wf/fTds sf/jfxL ul/Psf] 5 . To;}u/L, Go"gtd clgjfo{ cg'kft sfod ug'{kg]{
Joj:yfsf] kfngf gu/]sf tLg n3'ljQ ljQLo ;+:yfnfO{ sf/jfxL :j?k xhf{gf nufOPsf] 5 .
ljb]zL ljlgdo Joj:yfkg

lgodg tyf lg/LIf0f
2=98 cfly{s jif{ @)&&÷&* df o; a}+saf6 ljb]zL d'b|fsf] sf/f]af/ ug{ Ohfhtkq k|fKt ug]{ ;+:yfx¿xf]6n
@@&, 6«fen Ph]G;L (#^, 6«]lsË !%(#, sfuf]{ ^%, Po/nfOG; sDkgL &!, dlgr]Gh/ #%*, /]ld6\ofG;
sDkgL %!, jfl0fHo a}+s @&, ljsf; a}+s ^, ljQ sDkgL &, g]kfn OGk|mf:6«Sr/ 8]enkd]G6 a}+s !, g]kfn
lSnol/ª xfp; ! / cGo $) u/L hDdf ##*# /x]sf 5g\ . ljb]zL d'b|fsf] sf/f]af/ ug]{ pko'{Qm
;+:yfx¿dWo] sf7df08f}+ pkTosfleq #,)^# / pkTosf aflx/ #@) ;+:yf /x]sf 5g\ .
2=99 o; a}+saf6 ljb]zL d'b|f sf/f]jf/ ug{ O{hfhtkq k|fKt ;+:yfx¿dWo] ljk|]if0f sDkgL #, jfl0fHo a}sx¿
(, dlgr]~h/ !@, xf]6n #, 6«feN; P08 6';{ ! u/L hDdf @* ;+:yfx¿sf] :ynut lg/LIf0f ;DkGg
ul/Psf] 5 .
2=100 o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx¿ Pj+ Ohfhtkqk|fKt ljk|]if0fsf] sf/f]af/ ug]{
ljk|]ifsx¿n] df}l/;;l:yt Pd P08 Pd /]ld6;Fusf] ;xsfo{df ljk|]if0f sf/f]af/ ul//x]sf eP pQm
/]ld6;Fu s'g} klg sf/f]af/ gug{÷gu/fpg ;"rgf k|sfzg ul/Psf] 5 . æljb]zL ljlgdo sf/f]jf/
Ohfhtkq tyf lg/LIf0f ljlgodfjnL, @)&&Æ hf/L ul/Psf] 5 .
ljb]zL nufgL ;xhLs/0f
2=101 ;dLIff jif{df ?= #!=@% ca{ a/fa/sf] k|ToIf j}b]lzs nufgL tyf ?= @*=^% ca{ a/fa/sf] j}b]lzs C0f
leq\ofpg cg'dlt k|bfg ePsf] 5 .
2=102 ;dLIff jif{df ?= @(=^& ca{ a/fa/sf] ljb]zL nufgL / ?= ^=#) ca{ a/fa/sf] ljb]zL C0fsf] n]vfÍg
ePsf] 5 . ;fy}, pQm cjlwdf k|ToIf ljb]zL nufgL lkmtf{, C0f dfkm{t lelqPsf] ljb]zL nufgLsf] ;fFjf
/ Jofh, ljb]zL nufgLaf6 cflh{t nfef+z, k|ljlw x:tfGt/0f jfktsf] /f]oN6L tyf ljb]zL nufgL;Fu
;DalGwt ljleGg z'Nsx¿ e'QmfgLsf] nflu hDdf ?= #&=@) ca{ a/fa/sf] ;6xL :jLs[lt k|bfg ePsf]
5.
;6xL Joj:yfkg
2=103 ;dLIff jif{df ljb]zL kmd{, sDkgL tyf ;+:yf;Fu g]kfndf btf{ ePsf kmd{, sDkgL jf ;+:yfn] ;Demf}tf
u/L ;]jf vl/b u/] afkt\ jfl0fHo a}+sx¿n] k|bfg ug{ ;Sg] ljb]zL d'b|f ;6xL ;'ljwfsf] ;Ldfsf
cltl/Qm o; a}+sdf k]z x'g cfPsf @,!&# j6f kmfO{nx¿ dfkm{t\ ljb]zL d'b|fsf] ;6xL ;'ljwf k|bfg
ePsf] 5 .
2=104 lgof{t Jofkf/nfO{ k|f]T;fxg ug{] p2]Zon] ljleGg lgof{tstf{ kmd{, sDkgL jf ;+:yfx¿nfO{ jfl0fHo
a}+sx¿af6 e'QmfgL ePsf] ?= !=$) ca{ a/fa/sf] lgof{tdf gub cg'bfg /sdsf] zf]wegf{ pknAw
u/fOPsf] 5 .
2=105 ljb]zdf cWoog ug{ hfg] ljBfyL{nfO{ efiff k/LIff tyf dfgsLs[t k/LIf0f z'Ns afkt ljb]zL d'b|fsf]
;6xL ;'ljwf pknAw u/fpFbf k/LIff z'Ns afktsf] /sddf cfos/ P]g, @)%* sf] bkmf (%s= n]
tf]s]adf]lhdsf] clu|d s/ c;'n ug'{kg]{ Joj:yf ul/Psf] 5 .
2=106 ljb]zL ljZjljBfnosf] ;DaGwgdf g]kfn ;/sf/sf] cg'dlt lnO{ v'n]sf g]kfnl:yt lzIf0f ;+:yfx¿nfO{
;DaGwg, k/LIff nufotsf z'Nsx¿sf] e'QmfgLsf] nflu tf]lsPsf sfuhft lnO{ cd]l/sL 8n/ !) xhf/
jf ;f] a/fa/sf] cGo kl/jTo{ ljb]zL d'b|f;Ddsf] ;6xL ;'ljwf Ohfhtkqk|fKt a}+s tyf ljQLo
;+:yfx¿n] u/fpg ;Sg] Joj:yf ul/Psf] 5 .
2=107 æg]kfn /fi6« a}+s dlgr]~h/ Ohfhtkq tyf lg/LIf0f ljlgodfjnL, @)&&Æ hf/L ul/Psf] 5 .
2=108 cgnfOgdfkm{t\ ljb]zaf6 j:t' tyf ;]jf vl/b afktsf] e'QmfgL ug]{ k|of]hgsf nflu Ohfhtkqk|fKt
æsÆ ju{sf a}+sx¿ / /fli6«o:t/sf ævÆ ju{sf ljsf; a}+sx¿n] tf]lsPsf zt{x¿sf] cwLgdf /xL
ljb]zL d'b|fsf] e'QmfgL ug{ jflif{s clwstd cd]l/sL 8n/ %)) jf ;f] a/fa/sf] kl/jTo{ ljb]zL d'b|fsf]]
Prepaid Card hf/L u/L ljb]zL d'b|f ;6xL ;'ljwf k|bfg ug{ ;Sg] Joj:yf ul/Psf] 5 .
2=109 Documents Against Payment (DAP) / Documents Against Acceptance (DAA) dfkm{t
cfoft ubf{ k|bfg ul/g] ljb]zL d'b|fsf] ;6xL ;Ldf Ps nfv cd]l/sL 8n/ jf ;f] a/fa/sf] cGo
kl/jTo{ ljb]zL d'b|f sfod ul/Psf] 5 .
ljb]zL ljlgdo ;l~rlt Joj:yfkg
2=110 @)&& c;f/ d;fGtdf o; a}+ssf] ljb]zL ljlgdo ;l~rlt nufgL cd]l/sL 8n/ ( ca{ *! s/f]8
a/fa/ /x]sf]df To:tf] /sd @)&* c;f/ d;fGtdf cd]l/sL 8n/ !) ca{ %% s/f]8 a/fa/ /x]sf]
5.
2=111 ljb]zL ljlgdo ;l~rltsf] k|efjsf/L Joj:yfkg ug{ nufgLsf] ;'/Iff, t/ntf, k|ltkmn tyf
lbuf]kgfnfO{ qmdzM k|fyldsLs/0f ug]{ a}+ssf] gLlt cg'?k ljb]zL ljlgdo ;l~rlt nufgLnfO{
cfjlws lgIf]k, o'P; 6«]h/L ljN; tyf gf]6\;, ef/t tyf rLg ;/sf/n] hf/L u/]sf ljleGg cjlwsf
6«]h/L ljN; tyf af]08\;\, a}+s km/ OG6/g];gn ;]6Nd]G6;\sf ljQLo pks/0fx¿ / Unallocated
Gold df s]lGb|t ul/Psf] 5 .
2=112 a}+sn] cd]l/sL 8n/, o'/f], kfp08 :6ln{ª\, ci6«]lnog 8n/, Sofg]l8og 8n/, rfOlgh o'cfg / hfkfgL
o]g u/L & k|sf/sf kl/jTo{ ljb]zL d'b|fx¿sf nufgLof]Uo pks/0fx¿df nufgL /x]sf] 5 . @)&&
c;f/ d;fGtdf o; a}+ssf] s'n ljb]zL ljlgdo ;l~rlt nufgLsf] %*=%! k|ltzt /sd cd]l/sL
8n/df / afFsL cGo d'b|fdf /x]sf]df To:tf] nufgL @)&* c;f/ d;fGtdf %$=)$ k|ltzt cd]l/sL
8n/df / afFsL cGod'b|fdf /x]sf] 5 .
2=113 :6\of08\8{ rf6{8{ a}+s (Standard Chartered Bank), ;fª\3fO{, rLgdf China Interbank Bond
Market (CIBM) Cash / CIBM Security/Custodian vftf tyf SCB, Xiamen,rLgdf
NOSTRO Cash vftf vf]nL rLlgofF ;/sf/L C0fkqx¿df nufgLsf] bfo/f a9fOPsf] 5 .
2=114 a}+sn] cfjlws lgIf]k nufotsf cGo pks/0fx¿df nufgL ug]{ ;Gbe{df nufgLof]Uo sfp06/kf6L{
yk u/L ljlgdo ahf/ b/df k|lt:kwf{Tds jftfj/0f l;h{gf tyf nufgLsf] ;'/Iff, t/ntf, k|ltkmn
tyf lbuf]kgfsf] lg/Gt/tfsf nflu Raiffeisen Switzerland ;Fu Relationship Management
Application :yfkgfsf] k||lqmof clGtd r/0fdf k'¥ofPsf] 5 .
;|f]t Joj:yfkg
2=115 kl/jTo{ ljb]zL d'b|fdf k|jflxt shf{sf] ls:tf g]kfnL ?k}ofFdf e'QmfgL ug{ ;lsg] Joj:yf ul/Psf] /
cfoft Jofkf/df cfjZos kg]{ aLdf / 9'jfgL ;DaGwL ;]jfx¿ lnFbf ;Dej eP;Dd g]kfnL ;]jf
k|bfosnfO{ k|fyldstf lbg'kg]{ Joj:yf ul/Psf] 5 .
2=116 g]kfnL sDkgL÷pBf]un] cfˆg} sDkgL÷pBf]usf ljb]zL nufgLstf{ -Parent Company/ Group of
Companies ;d]t_ af6 ljb]zL d'b|fdf C0f lng ;Sg] Joj:yf ul/Psf] 5 . ;fy}, a}+s tyf ljQLo
;+:yfx¿ / o; a}+s aLr x'g] ef/tLo ¿k}+ofF vl/b ljqmL sf/f]jf/sf qmddf ;DalGwt a}+s tyf ljQLo
;+:yfx¿n] ef=¿= /sdfGt/ ug'{kbf{ Value Date eGbf tLg sfo{ lbg (Working Day) cufl8 g}
/sdfGt/sf] nflu o; a}+ssf] a}+lsË ljefudf cfj]bg lbg' kg]{ Joj:yf ul/Psf] 5 .
2=117 g]kfn /fi6« a}+s ljb]zL nufgL tyf ljb]zL C0f Joj:yfkg ljlgodfjnL, @)&* hf/L ul/Psf] 5 .
2=118 ljk|]if0f sDkgLx¿n] g]kfndf /sd Digitally leq\ofpg ;Sg] / g]kfndf /x]sf ;]jfu|fxLnfO{ ljB'tLo
e'QmfgLsf pks/0fx¿ -Mobile Banking, Internet Banking, Electronic cards, Digital Wallet,
cflb_ dfkm{t :jb]zL d'b|fdf /]ld6\ofG;sf] e'QmfgL k|bfg ug{ ;Sg] Joj:yf ul/Psf] 5 .
ljljw
2=119 Sight LC dfkm{t cf}Bf]lus sRrf kbfy{ / d]lzg/L tyf pks/0f cfoft ubf{ jfl0fHo a}+sx¿n]
kl/jTo{ ljb]zL d'b|fdf k|jfx ug]{ C0fsf] Aofhb/ a}+sx¿ cfkm}+n] lgwf{/0f ug{ ;Sg] Joj:yf ul/Psf]
5.
2=120 t];|f] d'n'saf6 8«fˆ6÷l6=6L=sf] dfWodaf6 j:t' cfoft ubf{ Ps k6sdf a9Ldf #) xhf/ cd]l/sL
8n/ a/fa/;Ddsf] ljb]zL d'b|fsf] ;6xL ;'ljwf lbg] Joj:yf /x]sf]df ;f] ;Ldfdf j[l4 u/L #% xhf/
cd]l/sL 8n/ ul/Psf] 5 .
2=121 k|tLtkqdfkm{t\ kl/jTo{ ljb]zL d'b|fdf e'QmfgL u/L ef/taf6 cfoft ug]{ ljBdfg j:t'sf] ;"rLdf $
j6f j:t' yk ul/Psf] 5 .
2=122 Jofkfl/s kmd{x¿n] ug]{ cfoftsf] xsdf o';fG; k|tLtkqsf] ljBdfg cjlw !@) lbgaf6 a9fO{ !*)
lbg sfod ul/Psf] 5 .
2=123 ljb]zL d'b|f k|fKt ePkl5 g]kfnL lgof{tstf{x¿sf] gfddf clu|d e'QmfgLsf] k|df0fkq (Advance
Payment Certificate) hf/L u/L ;Sg'kg]{ ;do;Ldf ljBdfg ! dlxgfaf6 a9fO{ $ dlxgf sfod
ul/Psf] 5 .
2=124 ;DalGwt lgsfosf] :jLs[lt lnO{ ljb]zdf ljleGg k|bz{gL, Jofkf/ d]nf (Trade Fair/Expo) df
g]kfnL j:t' laqmL u/]afkt k|fKt gub cd]l/sL 8n/ %,))) jf ;f] a/fa/sf] cGo kl/jTo{ ljb]zL
d'b|feGbf a9L eG;f/ 3f]if0ff u/]sf] nufot cfjZos sfuhft ;d]tsf] cfwf/df g]kfnl:yt a}+s tyf
ljQLo ;+:yfdf /x]sf] pQm lgof{tstf{sf] ljb]zL d'b|f vftfdf gubd} ;d]t hDdf ug{ ;lsg] Joj:yf
ul/Psf] 5 .
2=125 e'6fg;Fu x'g] Jofkfl/s sf/f]af/x¿ ACU Mechanism afx]s ef/tLo ?k}ofFdf ;d]t ug{ ;lsg]
Joj:yf ul/Psf] 5 .
2=126 cfoft ug{ ;lsg] ;'gsf] b}lgs kl/df0f ;fljssf] !) lsnf]u|fdaf6 j[l4 u/L @) lsnf]u|fd sfod
u/L ul/Psf] 5 .
2=127 Oxygen Cylinders, Oxygen Concentrators, Oxygen Tanks, Oxygen Generators, Oxygen
Manufacturing Plants, Oxygen Delivery Accessories, cGo Oxygen ;DaGwL ;fd|uL tyf
Ventilator Equipments nufotsf sf]le8–!( sf] :jf:Yo ;d:ofsf] pkrf/df ;3fp k'¥ofpg]
hLjg/Ifs :jf:Yo ;fdu|L÷pks/0fx¿sf] cfoftsf] xsdf 8«fKfm\6÷l6=l6= sf] /sd;DaGwL ;Ldf,
Business Credibility Information (BCI) / :jf:Yo ;]jf ljefusf] l;kmfl/; @)&* r}q
d;fGt;Ddsf nflu clgjfo{ gx'g] Joj:yf ul/Psf] 5 .
2=128 sf]le8–!( /f]syfd tyf Go"gLs/0fsf nflu g]kfn ;/sf/af6 hf/L ePsf] lgif]wf1f /x'~h]n;Dd /
lgif]wf1f cf}krfl/s?kdf ;dfKt ePsf] #) lbgsf] cjlw;Dd Ohfhtkqk|fKt lgsfosf] Ohfhtkq
gjLs/0f gePsf] cj:yfdf ;d]t oyfl:yltdf vftf ;~rfng ug{ ;Sg] Joj:yf ul/Psf] 5 .
2=129 g]kfn ;/sf/n] ;~rfngdf NofPsf] /fli6«o Psåf/ k|0ffnLdfkm{t cGt/f{li6«o Jofkf/ ;DaGwL sfo{x¿
ug{÷u/fpgsf] nflu kl/kq hf/L ul/Psf] 5 .
2=130 ljk|]if0fsf] ljlgdob/ ;DaGwL Joj:yf, ljk|]if0f ;]jf k|bfg ug]{ Ohfhtk|fKt sDkgLx¿n] o;
ljefuaf6 Ohfhtkq k|fKt ubf{ k]z u/]sf] ;Demf}tfdf pNn]v gu/L ljb]zL ;]jf k|bfosnfO{ s'g} klg
k|sf/sf] ljQLo tyf u}/ ljQLo ;]jf ;'ljwf pknAw u/fpg gkfpg] ;DaGwL Joj:yf tyf ljk|]if0f
;]jf k|bfg ug]{ Ohfhtk|fKt sDkgLx¿n] gub w/f}6L lnO{ ;a–Ph]06 lgo'lQm ug]{ u/]sf] eP ;f]sf]
;§fdf a}+s tyf ljQLo ;+:yfaf6 hf/L ePsf] hdfgt lng'kg]{ ;DaGwL Joj:yf ul/Psf] 5 .
e'QmfgL k|0ffnL
2=131 cfly{s jif{ @)&&÷&* sf] df}lb|s gLltdf ePsf] Joj:yf adf]lhd e'QmfgL ;]jf k|bfg ug]{ ;+:yfx¿nfO{
lgoldt?kdf k|bfg ub}{ cfPsf] e'QmfgL k|0ffnL ;~rfns / e'QmfgL ;]jf k|bfossf] cg'dltkq o; cl3
;}4flGts ;xdlt k|fKt u/]sf afx]s cGo ;+:yfx¿nfO{ goFf cg'dltkq lbg] sfo{ :yug ul/Psf] 5 .
;j{;fwf/0fsf] hfgsf/Lsf] nflu ;f]] ;DaGwL ;"rgf o; a}+ssf] j]a;fO6df ldlt @)&&÷)$÷)$ df
k|sfzg ul/Psf] lyof] . cfly{s jif{ @)&&÷&* df o; cl3 ;}4flGts ;xdlt k|fKt u/]sf Ps j6f
e'QmfgL k|0ffnL ;~rfns / rf}w j6f e'QmfgL ;]jf k|bfos ;+:yfx¿nfO{ cg'dltkq k|bfg ul/Psf] / !!
j6f ;+:yfx¿sf] cfzokq /4 ul/Psf] 5 .
2=132 cGt/f{li6«o bft[ lgsfo DFID sf] ;xof]udf Ukaid Sakshyam Access to Finance sf] ;xsfo{df
o; a}+sdf ;~rflnt RTGS System @)&&÷!)÷)@ ut] a}+ssf] :jfldTjdf x:tfGt/0f ePsf] 5 .
2=133 cfly{s jif{ @)&&÷&* sf] sfo{of]hgfdf ;dfj]z eP adf]lhd cg'dltkqk|fKt e'QmfgL ;DaGwL sfo{ ug]{
;+:yfx¿nfO{ e'QmfgL k|0ffnL ;DaGwL PsLs[t lgb]{zg – @)&& hf/L u/Lldlt @)&&÷)%÷!! df o;
a}+ssf] j]a;fO6df /flvPsf] 5 .
2=134 e'QmfgL tyf km:of}{6 P]g, @)&% sf] bkmf # df ePsf] Joj:yf adf]lhd cfly{s jif{ @)&&÷&* sf]
cjlwdf /fli6«o e'QmfgL af]8{sf] kfFr j6f a}7s ;DkGg ePsf] 5 .
2=135 cfly{s jif{ @)&&÷&* sf] df}lb|s gLltdf ePsf] Joj:yf adf]lhd @)&& ;fpg dlxgfb]lv e'QmfgL
k|0ffnLsf] ljsf; ;DaGwL ;"rsx¿ o; a}+ssf] j]a;fO6df k|sfzg ug]{ ul/Psf] 5 .
2=136 o; a}+saf6 e'QmfgL ;DaGwL sfo{ ug]{ cg'dltkqk|fKt ;+:yfx¿nfO{ ;+:yfut ;'zf;g ;DaGwdf, hf]lvd
Joj:yfkg ;DaGwdf / u|fxs lxt ;+/If0f ;DaGwdf lgb]{zg hf/L ul/Psf] 5 . o;cg';f/sf] ;Ldf
tflnsf @=!( df lbOPsf] 5 .
2=137 ldlt @)&&÷!!÷!( b]lv nfu" x'g] u/L df]jfO{n tyf OG6/g]6 a}+lsªsf] ;Ldfdf k'g/fjnf]sg ug]{
;DaGwdf lgb]{zg hf/L ePsf] 5 .
tflnsf @=!( M ljB'tLo dfWodaf6 ul/g] /sd e'QmfgL ;Ldf
qm=;+= pks/0f k|ltlbg -?=_
!= df]jfO{n a}+lsª @ nfv
@= OG6/g]6 a}l+ sª-Merchant Payment_ @) nfv
#= OG6/g]6 a}l+ sª-Account Transfer_ @) nfv
2=138 QR Code Guidelines tyf Standards hf/L ug]{ ;Gbe{df ;f] ljifosf] clGtd d:of}bf k]z ug{ >Ldfg\
ueg{/Ho"af6 ldlt @)&&÷)%÷@^ df :jLs[t l6Kk0fL cg';f/ Ps sfo{bn (Working Team) u7g
eO{ pQm sfo{bnn] cGt/f{li6«o ljQ lgudn] v6fPsf k|fljlws lj1x¿ ;d]tsf] ;xeflutf Pj+
;dGjodf “Standardization of QR Code- Draft QR Specifications” / “Standardization of
QR Code and Interoperability Framework in Nepal” b:tfj]hx¿ tof/ u/]sf] / o;nfO{ clGtd
?k lbO{ Website df ;d]t /flvPsf] 5 .
2=139 b}lgs t/ntf ;'ljwf ;DaGwL sfo{ljlw, @)&^ -k|yd ;+;f]wg, @)&*_ :jLs[t eO{ sfof{Gjogdf
NofOPsf] 5 .
2=140 O{–sdz{ nufotsf sf/f]af/ jfkt cgnfO{g ljQLo ;]jf (Online Financial Services) dfkm{t
ljb]zaf6 g]kfndf ljb]zL d'b|f /sdfGt/ ug{ ;lsg] Joj:yf u/L o; a}+saf6 Ohfhtkqk|fKt a}+sx¿,
cg'dltkqk|fKt e'QmfgL k|0ffnL ;~rfns tyf e'QmfgL ;]jf k|bfosx¿ Pjd\ ;/f]sf/jfnf ;a}sf]
hfgsf/Lsf] nflu o; a}+ssf] j]a;fO6df ;"rgf k|sfzg ul/Psf] 5 .
2=141 cfly{s jif{ @)&&÷&* sf] df}lb|s gLltdf ePsf] Joj:yf adf]lhd COVID-19 sf] k|sf]k /xFbf;Ddsf]
nflu Pp6f a}+s tyf ljQLo ;+:yfn] hf/L u/]sf] ATM sf8{ :jb]z leq} csf]{ a}+s tyf ljQLo ;+:yfsf]
ATM df k|of]u ubf{ s'g} klg z'Ns lng gkfpg] u/L o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo
;+:yfx¿nfO{ ldlt @)&&÷)$÷)$ df kl/kq hf/L ul/Psf] lyof] . ;fy,} ldlt @)&&÷)(÷@# df
kl/kq hf/L u/L Pp6f a}+s tyf ljQLo ;+:yfn] hf/L u/]sf ATM sf8{ :jb]z leq} csf]{ a}+s tyf
ljQLo ;+:yfsf] ATM df k|of]u ubf{ dfl;s Go"gtd @ -b'O{_ j6f sf/f]af/ ;Dd lgz'Ns ug{ ;lsg]
Joj:yf ldnfpg' kg]{ / @ -b'O{_ j6f eGbf a9L sf/f]af/sf] xsdf a}+s tyf ljQLo ;+:yfn] k|ltsf/f]af/
a9Ldf ?=@)=)) ;Dd z'Ns lng ;Sg] Joj:yf ul/Psf] 5 .
2=142 o; a}+saf6 e'QmfgL ;DaGwL sfo{ ug]{ cg'dltkqk|fKt ;+:yfx¿nfO{ lgoldt cg'udg ug{ cfjZos
Oversight Manual :jLs[t eO{ sfof{Gjogdf NofO{Psf] 5 . ;fy} RTGS k|0ffnLsf] lgoldt
sfo{;~rfngdf cfjZos kg]{ ljj/0f ;d]l6Psf] RTGS Manual ;d]t :jLs[t ePsf] 5 .
2=143 Supervisory Information System (SIS) dfkm{t ul/g] l/kf]l6{Ësf nflu Data Template nfO{
clGtd ?k lbg] sfo{ ;DkGg ePsf] 5 .
2=144 RTGS System dfkm{t @)&& ;fpgb]lv @)&* c;f/;Dd @)$ va{ $^ ca{ %% s/f]8 eGbf a9L
/sdsf] sf/f]af/ ePsf] 5 -tflnsf @=@)_.
tflnsf @=@) M cf/l6lhP; k|0ffnLdfkm{t ePsf] sf/f]af/sf] ljj/0f
-?= s/f]8df_
qm=;+= d'b|f sf/f]af/ ;+Vof sf/f]af/ /sd
!= NPR 5,22,179 204,45,70.40
@= USD 10,364 68.80
#= EUR 702 16.10
$= GBP 426 0.32
% JPY 175 1,89.11
hDdf M 204,46,55.64
2=145 cfly{s jif{ @)&&÷&* sf] cjlwdf o; a}+saf6 e'QmfgL ;DaGwL sfo{ ug{ cg'dltkqk|fKt u/L
;~rfngdf /x]sf ljleGg $ j6f ;+:yfx¿sf] :ynut lg/LIf0f / lgoldt ?kdf u}/:ynut lg/LIf0f
ul/Psf] 5 . lg/LIf0fsf] qmddf e]l6Psf s}lkmotsf] cfwf/df ljleGg ^ j6f ;+:yfx¿nfO{ ;r]t
u/fpg], gl;xt lbg], kfl/>lds lkmtf{ u/fpg] h:tf sf/jflx ;d]t ul/Psf] 5 .
;"rgf k|ljlw
2=146 a}+s;Fu ;DalGwt ;fj{hlgs ;/f]sf/sf ;"rgf tyf hfgsf/Lx¿ k|jfx ug{sf nflu tof/ ul/Psf] a}+ssf]
gofF j]a;fO6df yk kl/dfh{g tyf :t/f]GgtL ug]{ sfo{ @)&& sflt{s !@ ut] ;DkGg ePsf] 5 .
;fy},a}+s;Fu ;DalGwt ;fj{hlgs ;/f]sf/sf pQm ;"rgf tyf hfgsf/Lx¿ df]afOnaf6} k|fKt ug{ ;lsg]
u/L a}+ssf] df]afOn Pk tof/ u/L kl/If0f ;d]t u/L g]kfn /fi6« a}+s df]afOn Pk @)&* c;f/ #) df
;fj{hlgs u/L ;+rfng ul/Psf]5 .
2=147 ljQLo u|fxs ;+/If0fsfo{nfO{ yk k|efjsf/L agfpg gunaso.nrb.org.np Portal tof/ ul/Psf] 5 .
2=148 a}+ssf ;"rgf tyf hfgsf/Lx¿ ;'/lIft ?kdf ljB'tLo dfWodaf6 cfbfg k|bfg ug{ a}+ssf] Email
System nfO{ Microsoft Exchange n] k|lt:yfkg u/L k"0f{ ?kdf ;+rfngdf NofOPsf] 5 .
2=149 a}+ssf] ;"rgf k|ljlwaf6 pTkGg x'g] hf]lvd Go'gLs/0f ug{ a}+sdf Security Information and Event
Management (SIEM) tyf yk Firewall :yfkgf u/L k"0f{ ?kdf ;+rfngdf NofOPsf] 5 .
2=150 a}+ssf] a}ls+Ë tyf ljQLo sf/f]af/nfO{ yk ;'/lIft / k|efjsf/L agfpg xfn ;+rfngdf /x]sf]
Olympic Banking System sf] version upgrade ug{' kg]{ ePsf]n] version upgrade u/L
sfof{Gjogdf Nofpg' cl3 ;DalGwt ljefu÷dxfzfvf ÷OsfO{÷sfof{noaf6 Test Server df
;kmntfk'j{s kl/If0f ;DkGg ul/Psf] / a}+ssf ljleGg software x¿ qmdzM DR Site df h8fg u/L
;+rfngdf NofOPsf] 5 .
2=151 Olympic Banking System ;+rfngsf nflu a}+ssf] DR Site lj/f6gu/df /x]sf] IBM Power 7
Server, End of Support sf] cj:yfdf /x]sf]n] pQm Server sf] :yfgdfgofF Server vl/bsf] sfd
cufl8 a9fOPsf] 5.
2=152 a}+ssf nflu vl/b ug{ cfjZos sDKo'6/ tyf ;f] ;Fu ;DalGwt pks/0fx¿sf] Technical
Specification agfpg'sf ;fy} vl/b ul/Psf pks/0fx¿sf] Technical Specification r]s hfFr
ul/Psf] 5.
2=153 ljleGg a}+s tyf ljQLo ;+:yfx¿sf] ;"rgf k|ljlw;Fu ;DalGwt k"jf{wf/x¿sf] lg/LIf0f tyf ;'kl/j]If0f
ul/Psf] 5.
2=154 @)&& df3 !^ df æg]kfn /fi6« a}+s ;"rgf tyf ;~rf/ gLlt, @)&&Æ hf/L ul/Psf] 5 .
2=155 ljQLo r]tgf;Fu ;DalGwt % j6f lhËnx¿sf] lgdf{0f u/L 6]nLlehgx¿ dfkm{t k|;f/0f ul/Psf] 5 .
2=156 Global Money Week 2021 sf] National Co-ordinator sf] e"ldsfdf ljQLo r]tgfd"ns sfo{qmd
/ Pkm=Pd= tyf 6]lnlehg dfkm{t Talk Show sfo{qmd ;DkGg ePsf] 5 .
2=157 ljBfyL{;Fu g]kfn /fi6« a}+s sfo{qmd # j6f tyf * j6f ljQLo r]tgf clej[l4 sfo{qmd u/L hDdf !!
j6f ljQLo ;fIf/tf ;DaGwL sfo{qmd ;DkGg ePsf] 5 .
d'b|f Joj:yfkg
2=158 ;fj{hlgs vl/b P]g, @)^# / g]kfn /fi6« a}+s, gf]6 5kfO{ tyf l;Ssf 6sd/L lgb]{lzsf, @)^% df
ePsf] Joj:yf cg';f/ gf]6 5kfO{ -vl/b_ ;DaGwL u'?of]hgf, @)&$ / l;Ssf 6sd/L ;DaGwL
u'?of]hgf, @)&$ ldlt @)&&÷)$÷)( df cBfjlws ul/Psf] 5 . rfn' gf]6 5kfO{ rqmdf 5kfO{ x'g]
gf]6x¿sf] cfo' a9\g] u/L / ;'/If0f ljz]iftfx¿ tyf gf]6df k|of]u x'g] k|fljlws kIf ;d]tnfO{ :t/f]Gglt
ub}{ g]kfnL gf]6 ;'/lIft agfpFb} nluPsf] 5 . xfn rln/x]sf] rqmdf ?=% b/sf] #) s/f]8 yfg, ?= !)
b/sf] #$ s/f]8 yfg, ?= @) b/sf] @$ s/f]8 yfg gf]6, ?= %) b/sf] !( s/f]8 yfg, ?=!)) b/sf] $)
s/f]8 yfg, ?= %)) b/sf] !( s/f]8 yfg / ?= !))) b/sf] #! s/f]8 yfg a}+sgf]6 5kfO{sf nflu s/f/
;Demf}tf eO{ sfof{Gjogdf /x]sf] 5 .
2=159 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 yfg, ?= !)) b/sf] !@ s/f]8 yfg / ?= !))) b/sf] !# s/f]8 yfg
5kfO{ eO{ cfPsf gofF gf]6x¿ a}+ssf] 9's'6Ldf bflvnf ul/Psf] 5 .
2=160 @)&* c;f/ d;fGtdf ljleGg b/sf ?= &( ca{ *! s/f]8 !! nfv a/fa/sf] gofF gf]6 :6s df}Hbft
/x]sf] 5 -tflnsf @=@!_. cl3Nnf] jif{ o:tf] df}Hbft ?= !# ca{ ( s/f]8 $! Nffv a/fa/ lyof] .
tflnsf @=@! M gf]6 :6s df}Hbft ljj/0f

-?= nfvdf_
b/ 2075÷076 2076÷077 2077÷078
1 0.50 0.50 0.50
2 63.00 63.00 63.00
5 5,232.50 1,372.50 4,617.50
10 10,100.00 765.00 7,875.00
20 13,160.00 2,490.00 33,730.00
50 15,375.00 30,150.00 59,675.00
100 12,400.00 53,850.00 1,43,900.00
500 5,74,750.00 40,750.00 7,250.00
1000 5,86,500.00 1,500.00 5,41,000.00
s'n /sd 12,17,581.00 1,30,941.00 7,98,111.00
*Gff]6 M d'b|f Joj:yfkg ljefu tyf k|b]zl:yt sfof{nox¿df /x]sf] df}Hbftsf] of]u
2=161 @)&& ;fpgb]lv @)&* c;f/ d;fGt;Ddsf] cjlwdf ljleGg b/sf @$ s/f]8 !$ nfv %) xhf/
yfg gofF gf]6x¿ rngrNtLsf] nflu lgisfzg ePsf] 5 -tflnsf @=@@_.
tflnsf @=@@ M cfly{s jif{ @)&&÷&* df gf]6 :6saf6 rngrNtLdf lgisflzt
gf]6sf] ljj/0f
b/ -?=_ Yffg -nfvdf_ /sd ?= -s/f]8df_
% 151.00 7.55
!) 89.00 8.90
@) 138.00 27.60
%) 209.50 104.75
!)) 299.50 299.50
%)) 67.00 335.00
!))) 1,460.50 14,605.00
hDdf 2,414.50 15,388.30
2=162 @)&& 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;fGt;Dddf !^=@@ k|ltztn] j[l4 eO{ rngrNtLdf /x]sf] s'n gf]6 ?= ^*#
ca{ %) s/f]8 k''u]sf] 5 . @)&* c;f/ d;fGt;Dddf rngrNtLdf /x]sf] gf]6sf] ljj/0f tflnsf @=@#
cg';f/ /x]sf] 5 .
tflnsf @=@# M rngrNtLdf /x]sf] gf]6sf] ljj/0f -@)&* c;f/ d;fGt;Dd_
b/ -?=_ rngrNtLdf /x]sf gf]6 -yfg_ /sd -?= s/f]8df_
! 16,10,12,732 16.10
@ 9,26,35,349 18.53
% 58,18,99,124 290.95
!) 45,11,22,790 451.12
@) 26,31,30,005 526.26
@% 22,85,620 5.71
%) 20,89,20,350 1,044.60
!)) 20,74,04,912 2,074.05
@%) 3,49,705 8.74
%)) 30,10,48,519 15,052.43
!))) 48,86,15,058 48,861.51
hDdf 2,75,84,24,164 68,350.00
2=163 ljBdfg d'b|f Joj:yfkg k4ltnfO{ qmdzM cfw'lgsLs/0f tyf oflGqsLs/0f ub}{ hfg] nIo cg'?k gf]6
w'Nofpg] sfo{nfO{ oflGqsLs/0f ug{sf] nflu * yfg -s]Gb|Lo sfof{no / k|b]zl:yt sfof{nox¿sf] nflu_
a}+sgf]6 z|]l8Ë P08 la|s]l6ª l;:6d (Banknote Shredding and Briquetting System) vl/bsf nflu
cGt/f{li6«o af]nkq cfXjfg u/L * yfg Banknote Shredding and Briquetting System vl/b ug{
g]b/n]08sf] sDkgL;Fu klxnf] r/0fsf] $ j6f d]lzg @)&* a}zfv @^ leq / bf];|f] r/0fdf afFsL $
j6f d]lzg @)&* sflt{s !$ leq h8fg ul/;Sg] u/L s/f/ ;Demf}tf ul/Psf]] 5 . o;} ;Gbe{df $
yfg klxnf] r/0fdf lj/f6gu/, jL/u~h, sf7df8f} / g]kfnu~hdf BSBS d]lzg h8fg eO{ k/LIf0fsf]
qmddf /x]sf] 5 . ;fy} hgsk'/, l;4fy{gu/, kf]v/f / wgu9L sfof{nodf BSBS d]lzg h8fgsf] qmddf
/x]sf] 5 .
2=164 ;dLIff cjlwdf a}+s tyf ljQLo ;+:yfx¿ Pjd\ ;j{;fwf/0fn] o; a}+sdf hDdf ug{÷;§fegf{ lng
NofPsf em'qf, d}nf / RofltPsf tyf rngrNtLdf k7fpg cof]Uo ljleGg b/sf u/L ?= !@ ca{ %$
s/f]8 *! nfv a/fa/sf gf]6x¿ hnfg ul/Psf] 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_
! 0.08 0.00
@ 0.18 0.00
% 210.36 10.52
!) 227.02 22.70
@) 245.08 49.02
@% 0.03 0.01
%) 262.90 131.45
!)) 183.96 183.96
@%) 0.00 -
%)) 41.66 208.29
!))) 64.89 648.87
hDdf 1,236.16 1,254.81
2=165 ldlt @)&&÷!@÷!) df ?= ! / ?= @ b/sf] l;Ssf vl/b ug]{ ;DaGwdf #) s/f]8 yfg l;Ssf vl/b
ug{ Monnika Polska S.A. kf]Nof08sf] sDkgL;Fu ;Demf}tf ePsf] 5 . To;}u/L ?= @ sf] !) s/f]8
l;Ssf vl/b ug{ ldlt @)&&÷!@÷!# df The Royal Mint, o"=s]=sf] sDkgL ;Fu ;Demf}tf ePsf]] 5 .
2=166 cfly{s jif @)&&÷)&* df ?= ! b/sf] !$ nfv # xhf/ / ?= @ b/sf] $$ nfv @^ xhf/ l;Ssf
laqmL eO{ jif{sf] cGTodf ?= ! b/sf] ?= % nfv (% xhf/ / ?= @ b/sf] ?= $! nfv (^ xhf/ l;Ssf
df}Hbft /x]sf] 5 .
hgzlQm Joj:yfkg
2=167 @)&* c;f/ d;fGtdf a}+sdf k|zf;gtkm{ (*^ / k|fljlwstkm{ &% u/L s'n !)^! hgf sd{rf/Lx¿
sfo{/t /x]sf 5g\ . sfo{/t s'n hgzlQmdWo] txut ?kdf x]bf{ clws[ttkm{ %@@, ;xfostkm{ $$& /
>]0fL ljlxg sfof{no ;xof]uLtkm{ (@ hgf /x]sf b]lvG5g\ . cfly{s jif{sf] cGTodf sfo{/t
sd{rf/Lx¿dWo] clws[t :t/sf sd{rf/Lsf] ;xfos tyf sfof{no ;xof]uL sd{rf/L aLrsf] cg'kft
)=(^* M ! sfod x'g cfpFb5 h'g cl3Nnf] jif{ )=*(( M ! /x]sf] lyof] . ;xof]uL ;]jfdf s/f/df
lgo'lQm ul/g] Joj:yf cg';f/ @)&* c;f/ d;fGt;Dddf ;'/Ifftkm{ &*, lrlsT;stkm{ !!,
OlGhlgo/tkm{ ^, rfnstkm{ ^( -k"j{ ueg{/sf lghL rfns * hgf / sfo{sf/L lgb]{zssf lghL rfns
!& hgf ;d]t_, O{n]lS6«l;ogtkm{ ! / l8:k]G;/Ltkm{ @ u/L hDdf !^& hgf s/f/df sfo{/t /x]sf 5g\ .
tflnsf @=@% M kf“r jif{sf] hgzlQm ;DaGwL ljj/0f
l;= @)&$ c;f/ d;fGt @)&% c;f/ d;fGt @)&^ c;f/ d;fGt @)&& c;f/ d;fGt @)&* c;f/ d;fGt
g+= tx
k|zf;g k|fljlws hDdf k|zf;g k|fljlws hDdf k|zf;g k|fljlws hDdf k|zf;g k|fljlws hDdf k|zf;g k|fljlws hDdf
! clws[t ljlzi6 9 0 9 17 0 17 16 0 16 17 0 17 17 0 17
@ clws[t k|yd 47 1 48 31 1 32 39 1 40 44 1 45 49 1 50
# clws[t låtLo 140 21 161 115 14 129 139 13 152 157 12 169 162 10 172
$ clws[t t[tLo 413 28 441 325 24 349 296 22 318 243 20 263 269 14 283
clws[t hDdf 609 50 659 488 39 527 490 36 526 461 33 494 497 25 522
% ;xfos k|yd 42 16 58 51 8 59 87 8 95 120 17 137 117 15 132
^ ;xfos låtLo 165 38 203 161 34 195 211 40 251 243 39 282 263 34 297
& ;xfos t[tLo 53 10 63 36 7 43 24 6 30 18 3 21 17 1 18
;xfos hDdf 260 64 324 248 49 297 322 54 376 381 59 440 397 50 447
*Þ sf=;= k|yd 44 0 44 30 0 30 35 0 35 27 0 27 12 0 12
( sf=;= låtLo 29 0 29 35 0 35 25 0 25 24 0 24 24 0 24
!) sf=;= t[tLo 8 0 8 1 0 1 1 0 1 1 0 1 0 0 0
!! sf=;= rt'y{ 61 0 61 61 0 61 61 0 61 57 0 57 56 0 56
sf=;= hDdf 142 0 142 127 0 127 122 0 122 109 0 109 92 0 92
s'n 1011 114 1125 863 88 951 934 90 1024 951 92 1043 986 75 1061
tflnsf @=@^ M sfo{/t hgzlQm ;DaGwL ljj/0f

tx sfo{/t hgzlQm 2078 c;f/ d;fGt
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 !& ! !*
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=168 sf]le8–!( ;+qmd0f hf]lvd Go"gLs/0f Pj+ :jf:Yo ;'/Iffsf nflu æa}+ssf] ;]jf ;~rfng dfubz{g,
@)&&Æ / æsf]le8–!( ;+qmd0f hf]lvdsf] cj:yfdf a}+ssf] ;]jf ;'rf? /fVg] sfo{of]hgfÆ sfof{Gjogdf
NofOPsf] 5 . a}+ssf] ;'/Iff ;DaGwL Joj:yfnfO{ k|efjsf/L agfpg æ;'/Iff Joj:yf ;~rfng ;DaGwL
sfo{ljlw, @)&*Æ nfu" ul/Psf] 5 . o; a}+sdf sfo{/t sd{rf/Lx¿sf] ;¿jf Pj+ kb:yfkgf ;DaGwL
Joj:yfsf nflu æg]kfn /fi6« a}+s ;?jf gLlt, @)&*Æ ldlt @)&*÷)#÷)& df :jLs[[t eO{
sfof{Gjogdf /x]sf] 5 . ;fy}, o; a}+ssf ;xof]uL ;]jf tkm{sf] kbk"lt{ ug{sf nflu s/f/df lng]
k|lqmofnfO{ Jojl:yt ug{ æg]kfn /fi6« a}+s ;xof]uL ;]jfsf nflu s/f/df lng] ;DaGwL sfo{ljlw,
@)&&Æ :jLs[t eO{ sfof{Gjogdf NofO{Psf] 5 .
2=169 a}+ssf sd{rf/Lx¿sf] sfo{ ;Dkfbg, sfo{ bIftf, tyf lg0f{o Ifdtfdf clej[l4 u/L pTkfbsTj a9fpg
æg]kfn /fi6« a}+s cfGtl/s tflnd ;DalGw sfo{ljlw, @)&&Æ nfu" ul/Psf] 5 eg] sd{rf/L Ifdtf
ljsf;sf] cfjZostf d"NofÍg (Need Assessment for Capacity Development) ljifosf] lj:t[t
cWoog ul/Psf] 5 . o;}u/L a}+ssf] k|lti7f tyf dof{bf clej[l4 x'g] sfo{ ug]{ sd{rf/LnfO{ ;Ddfg
ug{sf nflu æg]kfn /fi6« a}+s ;]jf k'/:sf/;DaGwL sfo{ljlw, @)&*Æ tof/ u/L nfu" ul/Psf] 5 .
2=170 cfly{s jif{ @)&&÷&* df ljleGg txdf l/Qm /x]sf kbx¿df sfo{ Ifdtf d"NofÍg a9'jfaf6 #% hgfsf]]
k"lt{ ul/Psf] 5 eg] cfGtl/s k|ltof]lutfaf6 !% hgf / v'nf k|ltof]lutfaf6 %) hgfsf] k"lt{ ug]{
k|lqmofdf /x]sf] 5 . ;fy}, o; cjlwdf l;len OlGhlgo/ # hgf / rfns !$ hgf s/f/df lnOPsf]
5 . To;}u/L, cfly{s jif{ @)&^÷&& df v'nf k|ltof]lutftkm{ lj1fkg ePsf] clws[t t[tLo / ;xfos
låtLo kbdf qmdzM #% hgf / #! hgf ;dLIff jif{df lgo'Qm ul/Psf] 5 . ljljw sf/0fn] s'n $@ hgf
sd{rf/Lx¿ a}+s ;]jfaf6 cnu ePsf 5g\ h;dWo] $! hgf clgjfo{ cjsfzsf] sf/0fn] / ! hgf a}+s
;]jfaf6 /flhgfdf lbPsf]sf sf/0f cnu ePsf x'g\ .
tflnsf @=@& M cfly{s jif{ @)&&÷&* df ePsf] kbk"lt{ ;DaGwL ljj/0f
v'nf d"NofÍg cfGtl/s :jtM
l;=g+= kb ;]jf
k|ltof]lutfaf6 a9'jfaf6 k|ltof]lutfaf6 a9'jf
!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 k|zf;g – – – @
hDdf %)* #% !%* %
* glthf k|sfzg x'g afFsL /x]sf] .
tflnsf @=@* M kf“r jif{sf] kbk"lt{ ;DaGwL ljj/0f
@)&#÷&$ @)&$÷&% @)&%÷&^ @)&^÷&& @)&&÷&* hDdf
sfo{sf/L lgb]{zs sfo{Ifdtf d"NofÍg 4 12 7 5 – 28
sfo{Ifdtf d"NofÍg 6 8 11 9 5 39
lgb]{zs cfGtl/s k|ltof]lutf 2 4 5 4 2* 15
k|fljlws 1 – – – – 1
sfo{Ifdtf d"NofÍg 15 23 36 27 15 116
pk–lgb]{zs cfGtl/s k|ltof]lutf 6 10 16 11 7* 43
k|fljlws 3 – – – – 3
sfo{Ifdtf d"NofÍg 7 – 4 7 18
;xfos lgb]{zs cfGtl/s k|ltof]lutf 3 3 – – – 6
v'nf 10 45 33 35 38* 123
sfo{Ifdtf d"NofÍg 4 12 25 21 7 69
;xfos k|yd cfGtl/s k|ltof]lutf 2 8 16 15 5* 41
k|fljlws 4 – – 13 1 18
sfo{Ifdtf d"NofÍg – 12 8 4 1 25
;xfos låtLo
cfGtl/s k|ltof]lutf – – – – 1* 0
v'nf – 96 68 31 12* 195
k|fljlws 2 10 2 2 16
sfof{no ;xof]uL sfo{Ifdtf d"NofÍg – 7 10 – 2 19
s'n 69 250 239 177 40 776
*glthf k|sfzg x'g afFsL /x]sf] .
ljljw
ah]6 Joj:yfkg, ;+:yfut hf]lvd Go"gLs/0f tyf /0fgLlts of]hgf
ah]6 Joj:yfkg
2=171 g]kfn /fi6« a}+s, ah]6 th{'df, sfof{Gjog tyf cg'udg lgb]{lzsf, @)&& df ePsf] Joj:yf adf]lhd
a}+ssf] rfn' cfly{s jif{ @)&*÷&( sf] jflif{s ah]6 o; a}+ssf] ;~rfns ;ldltsf] ldlt
@)&*÷)#÷@& df a;]sf] a}7saf6 :jLs[t ePsf] 5 .
2=172 rfn' cfly{s jif{ @)&*÷&( sf] aflif{s cfo–Joo -ah]6_ sf] sfof{Gjog kIfnfO{ yk k|efjsf/L,
ldtJooL / kl/0ffdd'vL t'Nofpgsf nflu o; ljefun] tof/ kf/]sf] / ;~rfns ;ldltn] hf/L u/]sf]
@$ a'Fb] lgb]{zgdf ePsf Joj:yfx¿sf] sfof{Gjog Pjd\ kl/kfngfsf nflu ;Dk"0f{
ljefu÷sfof{no÷dxfzffvf÷OsfO{x¿nfO{ kqfrf/ ul/Psf] 5 .
2=173 g]kfn /fi6« a}+s P]g, @)%* / g]kfn /fi6« a}+s ah]6 th'{df, sfof{Gjog Pjd\ cg'udg lgb]{lzsf, @)&&
df ePsf] Joj:yf adf]lhd k|To]s qodf;sf] ;dflKt kl5 ah]6 s]Gb|x¿af6 k|fKt k|ltj]bgsf cfwf/df
ah]6 ;dLIff k|ltj]bg tof/ kf/L ah]6 ;dLIff ;ldltdf k]zug]{ / ah]6 ;dLIff ;ldltn] pQm
k|ltj]bgnfO{ d"NofÍg tyf cfjZostf cg';f/ kl/dfh{g u/L ;~rfns ;ldltdf k]z ul/Psf] 5 .
Hff]lvd Joj:yfkg
2=174 æhf]lvd Joj:yfkg gLltÆ th{'df ug{ / pQm gLlt;Fu ;fd~h:otf sfod x'g] u/L æhf]lvd Joj:yfkg
lgb]{lzsf, @)&#Æ tyf Integrated Risk Management Framework, 2015 nfO{ cBfjlws ug{sf
nflu cGt/f{li6«o d'b|f sf]if (IMF) af6 k|fljlws ;xfotf (Technical Assistance) lng] sfof{/De
ePsf] 5 .
/0fgLlts of]hgf sfof{Gjog
2=175 a}+ssf] sfdsf/jfxLnfO{ of]hgfa4 9+udf cl3 a9fpg xfn a}+ssf] t];|f] /0fgLlts of]hgf
-@)!&–@)@!_ sfof{Gjogdf /x]sf] 5 . ;+zf]wg kZrft\ o; /0fgLltdf lg/Gt/?kdf ug'{kg]{ / /0fgLlt
cjlwleq ;DkGg ug'{kg]{ sfo{x¿sf] s'n ;+Vof !&* j6f /x]sf 5g\ .
2=176 rf}yf] /0fgLlts of]hgf -@)@@–@)@^_ th'{df ug]{ ;DaGwdf /0fgLlts of]hgf th'{df ;ldlt (Steering
Committee) / /0fgLlts of]hgf th'{df sfo{bn (Task Force) u7g eO{ /0fgLlts of]hgf -@)@@ –
@)@^_ sf] d:of}bf n]vg sfo{ eO/x]sf] 5 .
jflif{s sfo{of]hgf sfof{Gjog
2=177 ljefu tyf sfof{nx¿n] k|To]s cfly{s jif{df ug{'kg]{ lgoldt Pjd\ ljz]if k|sf/sf sfo{x¿nfO{ ;dfj]z
u/L a}+ssf] jflif{s sfo{of]hgf th'{df tyf sfof{Gjog ub}{ cfPsf] 5 .
2=178 cfly{s jif{ @)&&÷&* df ;+zf]wg kZrft #^@ j6f sfo{x¿dWo] @@) j6f sfo{x¿ k"0f{?kdf ;Dkfbg
ePsf, (* j6f sfo{x¿ cf+lzs ?kdf ;Dkfbg ePsf 5g\ eg] $$ j6f sfo{x¿ z'? x'g afFsL /x]sf
5g\ .
2=179 cfly{s jif{ @)&&÷&* sf] jflif{s sfo{of]hgfdf cGo sfo{ cGtu{t @( j6f uf]i7L, !@ j6f tflnd, !&)
j6f cGt/lqmof, $) j6f cg'lzIf0f / $# j6f ljljw sfo{x¿ /x]sf]df @) j6f uf]i7L, * j6f tflnd,
!!) j6f cGt/lqmof, @^ j6f cg'lzIf0f / #& j6f ljljw sfo{x¿ ;DkGg ePsf 5g\ .
ljQLo If]q ljsf; /0fgLlt sfof{Gjog
2=180 g]kfn ;/sf/, ljQLo If]qsf lgodgsf/L lgsfox¿, lghL If]q / ljsf; ;fe]mbf/x¿nfO{ ljQLo If]qsf]
ljsf; Pjd\ ;'b9[ Ls/0fsf] nflu ljQLo If]q ljsf; /0fgLlt -@)&#÷&$– @)&&÷&*_ g]kfn ;/sf/,
dlGqkl/ifb\af6 ldlt @)&#÷)(÷@@ df :jLs[t eO{ sfof{Gjogdf /x]sf] 5 . cfly{s jif{ @)&&÷&* sf]
c;f/d;fGt;Dddf ;DkGg ul/;Sg' kg]{ !(% sfo{x¿dWo] !!* j6f sfo{x¿ ;DkGg eO;s]sf 5g\ eg]
&! j6f sfo{x¿ k|lqmofdf /lx/x]sf / ^ j6f sfo{x¿ z'? x'g afFsL /x]sf 5g\ .
cf] P08 Pd sfof{Gjog
2=181 jfudtL k|b]zsf] /fhwfgL x]6f+}8fdf g]kfn /fi6« a}+ssf] k|b]z :t/Lo sfof{no :yfkgf ug]{ ;DaGwdf
;+u7g tyf Joj:yfkg ;j]{If0f k|ltj]bg tof/ ul/Psf] 5 . Joj:yfkg ;ldltaf6 :jLs[t ;f] k|ltj]bgn]
l;kmfl/; u/] jdf]lhd jfudtL k|b]zsf] /fhwfgL x]6f}+8fdf o; a}+ssf] k|b]z :t/Lo sfof{no :yfkgf ug]{
k|lqmof cufl8 a9fOPsf] 5 .
ljQLo hfgsf/L OsfO{
2=182 OsfO{n] ;DklQ z'4Ls/0f -dgL nfpG8l/Ë_ lgjf/0f P]g, @)^$ adf]lhd ;"rs ;+:yfx¿ Dffkm{t ;Ldf
sf/f]af/ ljj/0f / z+sf:kb sf/f]af/ k|ltj]bgx¿ k|fKt ug]{ u/]sf] 5 . æsÆ, ævÆ / æuÆ ju{sf a}+s
tyf ljQLo ;+:yfaf6 goAML dfkm{t / cGo ;"rs ;+:yfx¿af6 kq tyf CD dfkm{t ;Ldf sf/f]af/
k|ltj]bg k|fKt ug]{ ul/Psf] 5 .
2=183 æsÆ ju{sf a}+sx¿ @)&^ ;fn df3 ! b]lv / ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx¿ @)&&
;fn df3 ! ut]b]lv goAML df k"0f{ ?kdf cfj4 eO{ OsfO{df k]z ug'{kg]{ ;Ldf tyf z+sf:kb
sf/f]af/sf] k|ltj]bg goAML dfkm{t l/kf]l6Ë x'Fb} cfPsf] 5 .OsfO{n] cfly{s jif{ @)&&÷&* df hDdf
!(,((,)$^ ;Ldf sf/f]af/ ljj/0f k|fKt u/]sf] 5 .
2=184 OsfO{n] goAML dfkm{t tyf kqdfkm{t z+sf:kb sf/f]af/ k|ltj]bg k|fKt ug]{ / ;f] k|ltj]bgx¿sf]
ljZn]if0f u/L cfjZostf cg';f/ clen]vLs/0f ug]{ jf cg';Gwfg ug]{ lgsfodf lgisz{ k|jfx ug]{
u/]sf] 5 .
Tfflnsf @=@( M cfly{s jif{ @)&&÷&* df k|fKt z+sf:kb sf/f]af/ ;DaGwL ljj/0f
z+sf:kb sf/f]jf/sf] cj:yf z+sf:kb sf/f]af/sf] ;+Vof
k|fKt z+sf:kb sf/f]af/ !,%##
ljZn]if0f ul/Psf] z+sf:kb sf/f]jf/ ^$)
clen]lvs/0f ul/Psf] $$*
ljZn]if0fsf] lgZsif{ k|jfx ul/Psf] !(@
2=185 ljQLo hfgsf/L OsfO{n] cfˆgf] sfd sf/jfxL ;DaGwL cfly{s jif{ @)&^÷&& sf] jflif{s k|ltj]bg /fi6«
a}+sdfkm{t g]kfn ;/sf/ ;dIf k]z u/]sf] 5 . ;fy}, OsfO{n] ;DklQ z'4Ls/0f tyf cftÍjfbL
lqmofsnfkdf ljQLo nufgL ;DaGwL s;"/sf] k|sf/, s;"/ ug]{ k|ljlw, k4lt tyf k|j[lQ ;d]tsf ljj/0f
ljZn]if0f u/L Strategic Analysis Report 2021 tof/ u/L k|sfzg ;d]t u/]sf] 5 .
2=186 OsfO{n] z+sf:kb sf/f]af/ k|ltj]bg k|fKt u/L ;f] sf] ljZn]if0f ug]{, lgisif{ k|jfx ug]{ ;DaGwdf tof/
ul/Psf] FIU Manual / OsfO{sf] ;'/Iff ;DaGwdf tof/ ul/Psf] Security Manual kl/dfh{g u/]sf]
5.
2=187 OsfO{n] FIU Bhutan ;Fu kf/:kfl/stfsf] cfwf/df ;xof]u cfbfgk|bfg ug{ ;dembf/L sfod u/]sf]
5 . ;fy}, ljQLo hfgsf/L OsfO{ / eG;f/ ljefuaLr wf/s ljlgd]o clwsf/kq pb\3f]if0f tyf z+sf
nfu]sf d'b|f tyf wf/s ljlgd]o clwsf/kqsf] ljj/0f tyf cGo ;"rgf cfbfgk|bfg ;DaGwdf ;dembf/L
sfod ul/Psf] 5 .
2=188 OsfO{n] ;dfg k|s[ltsf] sfd ug]{ d'n'ssf] lgsfo (FIU) ;Fu cfjZos ;"rgf dfu ug]{ / To:tf]
lgsfosf] cg'/f]wdf ;"rgf lbg] sfo{nfO{ lg/Gt/tf lbPsf] 5 . ljb]zL FIU af6 ( k6s ;"rgf dfu
ePsf] 5 eg] ljb]zL FIU ;Fu !& k6s ;"rgf dfu ul/Psf] 5 .
2=189 OsfO{n] Plzof Kofl;lkms ;d"xsf] Governance Committee df South Asian Regional
Representative sf] ?kdf @ jif{sf] sfo{sfn ;DkGg u/]sf] 5 .
2=190 ljQLo hfgsf/L OsfO{sf] tYofÍsf] ;'/Iffsf nflu 8f6f l/se/L k|0ffnL :yfkgf ug{ af]nkq cfJxfg
dfkm{t cfk"lt{stf{sf] 5gf}6 tyf vl/b ;Demf}tf ug]{ sfo{ ;DkGg u/]sf] 5 .
sfg"g tyf jx;÷k}/jL
2=191 sfg"g dxfzfvfsf] ;d]t ;xeflutfdf tof/ ePsf] g]kfn /fi6« a}+s P]g, @)%* sf] t];|f] ;+zf]wg k|:tfj
tyf a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] klxnf] ;+zf]wg k|:tfj ;+l3o ;+;bdf 5nkmnsf]
qmddf /x]sf] 5 .
2=192 ljb]zL ljlgdo -lgoldt ug]{_,@)!( sf] ;+zf]wg k|:tfj >L g]kfn ;/sf/, cy{ dGqfnodf k]z
eO;s]sf] 5 .
2=193 a}lsË s;"/ tyf ;hfo P]g,@)^$ sf] klxnf] ;+zf]wg k|:tfj, ljlgdo clwsf/kq P]g,@)#$ sf] klxnf]
;+zf]wg ;fy} ljQLo u|fxs ;+/If0f ;DaGwL sfg"g tyf lnh kmfOgfG; ;DaGwL sfg"g d:of}bf lgdf{0f
eO{ ;/f]sf/jfnfx¿;Fu k/fdz{sf] qmddf /x]sf] 5 .
2=194 ljQLo ;DklQ k'g;{+/rgf tyf lwtf]kqLs/0f -;]So"l/6fOh]zg_ ;DaGwL sfg"g d:of}bfsf] r/0fdf /x]sf]
5.
2=195 ;fdflhs pQ/bfloTj ;DaGwL 5'§} sfg"gsf] cfjZostf ;DaGwdf ;Ddflgt ;jf]{Rr cbfntsf] cfb]z
adf]lhd o; a}+ssf] tkm{af6 cWoog k|ltj]bg ;d]t k]z e};s]sf] 5 .
2=196 o; a}+ssf] lgb]{zg pNn+3g u/]sf] sf/0f a}+s tyf ljQLo ;+:yf / To;df ;+nUg kbflwsf/Lx¿nfO{ o;
a}+sn] u/]sf sf/jfxLsf] lg0f{odf lrQ ga'emfO k'g/fj]bg u/]sf / o; a}+snfO{ ;d]t ljkIfL agfO{
ljleGg cbfntx¿df d'2f bfo/ ePsf5g\ . d'2fsf] ljj/0f tflnsf @=#) df lbOPsf] 5 .
Tfflnsf @=#) M d'2fsf] ljj/0f
qm=;+= d'2fx¿ ;+Vof
!= rfn' d'2fx¿ !@(
@= k}m;nf ePsf d'2fx¿ @(
#= cl3Nnf] cfly{s jif{df ePsf] k}m;nf $)
$= bfdf;fxL ;DaGwL d'2fx¿ #*
*;Demgf kmfOgfG; ln=, lxdfno kmfO{gfG; ln= / lqmi6n kmfO{gfG; ln= bfdf;fxL k|lqmofdf /x]sf] .
cfGtl/s n]vfk/LIf0f
2=197 ljefu÷sfof{no÷dxfzfvf÷OsfO{x¿sf] hf]lvd tyf kl/kfngfdf cfwfl/t lgoldt sfo{;Dkfbg tyf
cfjZostf cg';f/ ljz]if n]vfk/LIf0f Pjd\ ;f] sf] cg'udg x'Fb} cfPsf]5 .
2=198 cfGtl/s n]vfk/LIf0f ;DaGwdf cfly{s jif{ @)&^÷&& sf] bf];|f] cw{jflif{s cjlwsf] ;'v]{t sfof{no
afx]s k|b]z l:yt ;Dk"0f{ sfof{nox¿sf] u}/–:ynut (Remote Audit) ?kdf cfGtl/s n]vfk/LIf0f ug]{
sfo{ ;DkGg ul/Psf] 5 .
2=199 cfly{s jif{ @)&^÷&& sf] a}+lsË ljefu, d'b|f Joj:yfkg ljefu, ;+:yfut of]hgf tyf hf]lvd
Joj:yfkg ljefu, ljb]zL ljlgdo Joj:yfkg ljefu, /fi6« C0f Joj:yfkg ljefu tyf n3'ljQ ;+:yf
;'kl/j]If0f ljefusf] :ynut cfGt/Ls n]vfk/LIf0f ug]{ sfo{ ;DkGg ul/Psf] 5 .
2=200 cfly{s jif{ @)&&÷&* sf] k|yd cw{jflif{s cjlwsf] a}+s tyf ljQLo ;+:yf lgodg ljefu, e'QmfgL
k|0ffnL ljefu / sfg"g dxfzfvf tyf ;Dk"0f{ k|b]zl:yt sfof{nox¿sf] :ynut cfGtl/s n]vfk/LIf0fsf]
sfo{ ;DkGg ul/Psf] 5 .
2=201 u}/–:ynut cfGtl/s n]vfk/LIf0f -Off-Site Audit_ sf] sfo{ cGt/ut ljQ Aoj:yfkg ljefu, a}+lsË
ljefu, d'b|f Joj:yfkg ljefu tyf k|b]zl:yt sfof{nox¿sf] n]vfk/LIf0f sfo{ ;DkGg ul/Psf] 5.
2=202 cfly{s jif{ @)&^÷&& sf] jflif{s cjlwsf] a+}lsª ljefu, d'b|f Joj:yfkg ljefu, ljb]zL ljlgdo
Joj:yfkg ljefu, sfg"g dxfzfvf, n3'ljQ ;+:yf ;'kl/j]If0f ljefu, ;DklQ tyf ;]jf Joj:yfkg
ljefu, /fi6« C0f Joj:yfkg ljefu, a}+s tyf ljQLo ;+:yf lgodg ljefu, e'QmfgL k|0ffnL ljefu,
cfly{s cg';Gwfg ljefu, ;+:yfut of]hgf tyf hf]lvd Joj:yfkg ljefu / hgzlQm Joj:yfkg
ljefusf] :ynut cfGtl/s n]vfk/LIf0faf6 k|fKt s}lkmotx¿ pk/ lbOPsf lgb]{zgx¿sf] sfof{Gjog
tyf s}lkmot ;'wf/sf] ;DaGwdf k|ult ljj/0f dfu u/L u}/–:ynut (Remote) ?kdf cg'udgsf] sfo{
;DkGg ul/Psf] 5 .
2=203 a}+s tyf ljQLo ;+:yf lgodg ljefu, cfly{s cg';Gwfg ljefu / hgzlQm Joj:yfkg ljefusf] ljz]if
lg/LIf0f ug]{ sfo{ ;DkGg ul/Psf] 5 .
2=204 cfly{s jif{ @)&^÷&& sf] n]vfk/LIf0f ;ldltsf] jflif{s k|ltj]bg tof/ u/L ;~rfns ;ldltdf k]z
ul/g'sf ;fy} s}lkmotx¿sf] ;'wf/ Pj+ ;'emfjnfO{ sfof{Gjog ug{ ;DalGwt ljefu tyf sfof{nox¿nfO{
cfjZos lgb]{zg lbOPsf] 5 .
2=205 cfGtl/s n]vf k/LIf0f ;DaGwdf ;Dkfbg u/]sf sfd sf/jfxLx¿sf] q}dfl;s k|ltj]bg n]vfk/LIf0f
;ldltaf6 :jLs[t u/L >Ldfg\ ueg{/Ho" ;dIf hfgsf/Lsf] nflu k]z ul/Psf] 5 . ;fy} n]vfk/LIf0f
;ldltsf] sfd sf/afxLaf/] q}dfl;s k|ltj]bg tof/ u/L ;+rfns ;ldlt ;dIf k]z ul/Psf] 5 .
2=206 cfGtl/s tyf afXo n]vfk/LIf0fsf qmddf b]lvPsf s}lkmotx¿sf ;DaGwdf ljefu tyf k|b]zl:yt
sfof{nox¿sf] ;xeflutfdf Ps lbg] er'{cn ;dLIff uf]i7L (Webinar) ;~rfng ul/Psf] 5 .
2=207 a}+ssf ljleGg ljefu tyf ;ldltx¿af6 hf/L ul/Psf cfGtl/s kl/kqx¿nfO{ ;d]6L kl/kqx¿sf]
;+ufnf] cBfjlws ul/Psf] 5 .
2=208 Real Time Gross Settlement (RTGS) ;DaGwdf ul/Psf] ljz]if lg/LIf0f k|ltj]bgdf cf}+FNofOPsf
k|d'v s}lkmotx¿ / lbOPsf lgb]{zgx¿sf] sfof{Gjog cj:yfsf] cg'udg ug]{ sfo{ ;DkGg ul/Psf] 5 .
2=209 sf]le8–!( nfO{ dWogh/ u/L lgoldt cfGtl/s n]vfk/LIf0fsf ljifox¿nfO{ k'gk|fyldsLs/0f
(Reprioritize), cBfjlws tyf kl/dfh{g u/L ;Da]bgzLn ljifox¿nfO{ ;d]l6g] u/L ;fwgx¿sf]
kl/rfng ug'{kg]{ tyf ljefusf] jflif{s sfo{of]hgf :jLs[lt x'Fbf :ynut lg/LIf0f ug]{ u/L :jLs[t
ePsf]df kl/l:ylt ;xh geP;Ddsf] nflu Remote Audit sf] cjwf/0ff cjnDag u/L sfo{ ;Dkfbg
ug{ n]vfk/LIf0f ;ldltaf6 :jLs[t u/fO{ Remote cfGtl/s n]vfk/LIf0f dfu{bz{g -Guidelines_,
@)&&Æ tof/ ul/Psf] 5 .
2=210 rfn' /0fgLlts of]hgf @)!&–@! df pNn]v eP adf]lhd a}+ssf] System Audit sf] sfo{nfO{ afXo
k/fdz{bftf 5gf}6 u/L] System Audit sf] sfo{ ;DkGg ul/Psf] 5 .
;DklQ tyf ;]jf Joj:yfkg

2=211 vl/b k|lqmofnfO{ yk ;xh, ;/n kfg{ g]kfn /fi6« a}+s vl/b ljlgodfjnL, @)&! df rf}yf] ;+zf]wg
ul/Psf] 5 .
2=212 Covid-19 ;+qmd0faf6 :jf:Yo ;'/Iffdf cfpg ;Sg] ;Defljt hf]lvdsf] cj:yfnfO{ Wofgdf /fvL
a}+saf6 k|jfx x'Fb} cfPsf] ;]jf k|jfxnfO{ lg/Gt/tf lbg :jf:Yo ;'/Iff ;DaGwL hf]lvd Go"gLs/0f,
cfjZos :jf:Yo ;ts{tf ;DaGwL ljljw pkfox¿ cjnDjg ul/Psf] 5 .
2=213 @)&@ a}zfv !@ sf] ljgfzsf/L e"sDkn] Ifltu|:t Affn'jf6f/ / yfkfynLl:yt ejgx¿ k'glg{df{0f ug{
a}+s / g]kfn ;/sf/, zx/L ljsf; dGqfno, s]lGb|o cfof]hgf sfof{Gjog OsfO{ -ejg_ aLr ldlt
@)&%÷)#÷@( df MOU ;DkGg eP cg';f/ :jLs[t Master Plan, Drawing, Design adf]lhd
yfkfynLl:yt ejgx¿ k'glg{df{0f ug{ lgdf{0f Joj;foL BILIL-Contech JV Naxal Kathmandu ;Fu
lgdf{0f sfo{ ;DkGg cjlw #) dlxgf /xg] u/L ldlt @)&%÷)%÷!) df ;Demf}tf ePsf]df /fli6«o
k'glg{df{0f k|flws/0f s]lGb|o cfof]hgf sfof{Gjog OsfO{ -ejg_ af6 k|fKt hfgsf/L cg';f/ @)&* c;f/
d;fGt;Dddf ejg lgdf{0fsf] sl/a &% k|ltzt ef}lts k|ult ePsf] hfgsf/L k|fKt ePsf] 5 .
2=214 afn'jf6f/l:yt s]Gb|Lo sfof{nosf] ejg lgdf{0f ug{ lgdf{0f Joj;foL CICO-Samanantar JV ;Fu
lgdf{0f sfo{ z'? ePsf] ldltn] #) dlxgfleq sfo{ ;DkGg ug]{ u/L ldlt @)&%÷!!÷@( df ;Demf}tf
ePsf]df /fli6«o k'glg{df{0f k|flws/0f s]lGb|o cfof]hgf sfof{Gjog OsfO{ -ejg_ af6 k|fKt hfgsf/L
cg';f/ @)&* c;f/ d;fGt;Dddf ^#=(( k|ltzt ef}lts k|ult ePsf] 5 .
2=215 g]kfnu~hl:yt lgb]{zssf] ;flas cfjf; ejg eTsfO{ gofF lgdf{0f ug]{ sfo{sf] nflu lgdf{0f Joj;foL
>L K.R. Construction Kohalpur, Banke ;Fu ldlt @)&& r}q #! df ;Ddmf}tf eO{ ;f]xL ldltdf
sfof{b]z k|bfg u/L lgdf{0f sfo{ cufl8 a9fO{Psf] 5 .
2=216 a}+ssf] ;fgf]l7dL, eQmk'/l:yt hUufdf kSsL kvf{n lgdf{0f ug]{ sfo{sf] nflu ljB'tLo af]nkqsf]
dfWodaf6 Go"gtd d"NoflÍt ;f/e"t ?kdf k|efjsf/L b]lvPsf] BG Construction, Kathmandu sf]
af]nkq k|:tfj 5gf}6 ;Demf}tf eO{ sfof{b]z k|bfg u/L kvf{n lgdf{0f sfo{sf] nflu k|lqmof cufl8
a9fO{Psf] 5 .
2=217 Banknote Shredding and Briquetting System (BSBS) d]lzg /fVg] ejg lgdf{0f ug{] ;DaGwdf
g]kfnu~h sfof{nosf] lgdf{0f sfo{ ;DkGg ePsf], aL/u~h sfof{nosf] lgdf{0f sfo{ ;DkGg x'g] r/0fdf
/x]sf], la/f6gu/ sfof{nodf d]lzg h8fg e} tTkZrft ug{' kg]{ lgdf{0f sfo{ e}/x]sf] tyf wgu9L,
l;4fy{gu/ / kf]v/f sfof{nox¿df d]lzg h8fg ug{sf] nflu ejg tof/L cj:yfdf /x]sf] 5 .
2=218 sf]xnk'/l:yt a}+ssf] hUufdf df6f] lkmlnª u/L a[Iff/f]k0f ug]{ / ;'/IffsdL{ a:g]] 3/
-;]G6«L kf]i6_ lgdf{0f ug]{ sfo{ cGtu{t ;'/IffsdL{ a:g] 3/ -;]G6«Lkf]i6_ sf] Structure ;DalGw sfo{
;DkGg u/L lkmlglzË sfo{ e}/x]sf], cfFk, lnrL, afF;, czf]s kfd cflb hftsf #)) yfg la?jf /f]Kg]
sfo{ ;DkGg ePsf] 5 .
2=219 a}+ssf] afn'jf6f/ kl/;/sf] Ans æPÆ / ælaÆ ejgx¿df /x]sf ljBdfg Zff}rfnox¿sf] Renovation
ug]{ ;DaGwL sfo{ ;DkGg ePsf] 5 .
2=220 a}+ssf] afn'jf6f/ kl/;/sf] pQ/k"j{ cjl:yt Ans æl8Æ ejgsf] dflyNnf] tnfdf Prefab sf] ;+/rgf
lgdf{0f u/L k'Nrf]sl:yt /fli6«o ;xsf/L ljsf; af]8{sf] ejg ef8fdf lnO{ ;~rfngdf /x]sf] ljsf;
a}+s ;'kl/j]If0f ljefu / cfGtl/s n]vfk/LIf0f ljefunfO{ :yfgfGt/0f ul/Psf] 5 .
2=221 cf=j=@)&*÷&( sf nflu :jLs[t sfo{of]hgf adf]lhd a}+ssf] l;4fy{gu/ sfof{no kl/;/ leq
cltlyu[x lgdf{0f ug]{ sfo{sf] nflu lgdf{0f Joj;foL Pratistha Construction Company Pvt. Ltd.,
Baluwatar, Kathmandu ;Fu ldlt @)&&÷)%÷!! df ;Demf}tf u/L e'O{+ tnfsf] 9nfg sfo{ ;DkGg
eO{ klxnf]] tnfsf] nflu Pillar Castingug]{ sfo{ e}/x]sf] 5 .
2=222 g]kfnsf] k|fb]lzs ;+/rgf cg'?k ;a} k|b]zx¿df o; a}+ssf] pkl:ylt k'¥ofpg] l;nl;nfdf s0ff{nL
k|b]zsf] /fhwfgL ;'v]{t lhNnfsf] lj/]Gb|gu/df 3/ ef8fdf lnO{ @)&^ ;fn sflt{s dlxgfb]lv sfof{no
;~rfngdf /x]sf] 5 . xfn ;f] If]qdf hUuf k|flKtsf ;DaGwdf cfjZos kxn eO/x]sf] 5 .
2=223 afudtL k|b]zsf] /fhwfgL x]6f}}+8fdf ;d]t a}+ssf] pkl:ylt k'¥ofpg] ;DaGwdf x]6f}+8f
pkdxfgu/kflnsfdf a}+ssf] sfof{no :yfkgfsf] nflu cfjZos hUuf k|flKt ug]{ l;nl;nfdf x]6f}+8f
l;d]G6 pBf]usf] :jfldTjdf /x]sf] hUuf vl/b ug]{ k|lqmof z'? ul/Psf] 5 .
2=224 d'b|f Joj:yfkg ljefu 6S;f/ dxfzfvfsf] nflu Construction of Mint Equipment Shade (Roof
Truss) for machinery Installation & Operation ;DaGwL sfo{sf] nflu ldlt @)&*÷)#÷@& df
lgdf{0f Joj;foL >L Next Door Construction Pvt. Ltd. ;Fu ;Demf}tf u/L lgdf{0f sfo{ cufl8
a9fO{Psf] 5 .
2=225 a}+ssf] yfkynLl:yt lgdf{0flwg ejgx¿sf] Interior Design, Cost Estimate, Bill of Quantities
(BOQ) and Specificationof Furnishing and Finishing Work ;DaGwL k/fdz{ ;]jf vl/bsf] nflu
A Not Architecture N. Architects (P.) Ltd., Talchikhel, Satdobato, Lalitpur nfO{ sfof{b]z
k|bfg ePsf] 5 .
2=226 o; a}+ssf] la/f6gu/l:yt sfof{nosf] nflu cfw'lgs ejg tyf cGo cfjZos ;+/rgfx¿ lgdf{0fsf]
nflu cfjZos kg]{ lj:t[t Drawings, Design, Cost Estimate ;lxt df:6/ Knfg tof/ ug{ k/fdz{
;]jf vl/b ug]{ k|lqmof cufl8 a9fpg] l;nl;nfdf Terms of Reference (TOR) / Expression of
Interest (EOI) :jLs[t u/L cfzokq dfu ug]{ ;"rgf k|sfzg ul/Psf] 5 . ;f] cg';f/ ldlt
@)&*÷)#÷#! ;Dd hDdf @% j6f kmd{÷sDkgL÷h]=le=af6 /Ltk"j{s cfzokq k]z x'g cfPsf]n] k|fKt
cf;okqx¿ 5gf}6sf] k|lqmofdf /x]sf] 5 .
a}+lsË sf/f]af/
2=227 cfly{s jif{ @)&&÷&* df ljleGg $ j6f lg/LIf0f 6f]nL v6fO{ !# j6f :yfgLo txx¿ tyf !^ j6f
/fh:j ;+sng ug]{ ;/sf/L lgsfo tyf ;DalGwt lhNnfdf /x]sf] sf]if tyf n]vf lgoGqs sfof{no tyf
k|b]z n]vf lgoGqs sfof{nox¿sf] sf/f]jf/ ug]{ jfl0fHo a}+ssf zfvf÷lj:tfl/t sfp06/af6 ;~rfng
x'g] ;/sf/L sf/f]jf/sf] lg/LIf0f sfo{ ;DkGg ul/Psf] 5 . ;f]xL cjwLdf ;/sf/L sf/f]jf/ ug]{ @ j6f
jfl0fHo a}+ssf k|wfg sfof{nox¿df ;/sf/L sf/f]jf/sf] lg/LIf0f ul/Psf] 5 .
2=228 cfly{s jif{ @)&&÷&* df ;/sf/L sf/f]jf/ lgb]{lzsf @)&^ ;DaGwdf hfgsf/L k|bfg ug{ tyf ;/sf/L
sf/f]jf/;Fu ;DalGwt ;d;fdlos ljifox¿df 5nkmn ug{ o; a}+ssf] g]kfnu~h sfof{non] s0ff{nL
k|b]zsf nflu ;'v]{tdf tyf wgu9L sfof{non] ;'b"/klZrd k|b]zsf nflu dx]Gb|gu/df cfof]hgf u/]sf
Ps Psj6f u/L s"n @ j6f cGt/lqmof sfo{qmd ;+rfng ul/Psf] 5 .
2=229 k|To]s :yfgLo txdf jfl0fHo a}+sx¿sf] zfvf sfof{no :yfkgf ug]{ ;/sf/L gLlt cg''?k cfly{s jif{
@)&&÷&* df s"n ^) j6f yk :yfgLo txx¿sf] æuÆ ;d"xsf] ;/sf/L sf/f]jf/ ;DalGwt :yfgLo
txdf g} ;~rfngdf /x]sf] jfl0fHo a}+ssf] zfvfdfkm{t ;~rfng ug{ :jLs[lt k|bfg ul/Psf] . ;fy},
;f]xL cjwLdf jfl0fHo a}+sx¿sf !)^ j6f zfvf sfof{no÷ lj:tfl/t sfp06/x¿nfO{ ljleGg ;/sf/L
lgsfox¿df hDdf x'g cfpg] /fh:j ;+sng ug{ ;d]t :jLs[lt k|bfg ul/Psf] 5 .
2=230 ;x'lnotk"0f{ k'g/shf{ cGtu{t @)&* c;f/ d;fGt;Dddf æsÆ ju{sf @& j6f jfl0fHo a}+s, ævÆ
ju{sf !! j6f ljsf; a}+s, æuÆ ju{sf ( j6f ljQ sDkgLx¿ / æ3Æ ju{sf !& j6f n3'ljQ ljQLo
;+:yfx¿nfO{ c;n shf{sf] lwtf]df k|bfg ul/Psf] jflif{s # k|ltzt Jofhb/sf] ;fwf/0f k'g/shf{tkm{ ?=
&* cj{ (! s/f]8 $^ Nffv, jflif{s @ k|ltzt Jofhb/sf] n3', 3/]n' tyf ;fgf pBd k'g/shf{tkm{ ?=
#! cj{ !# s/f]8 &! nfv, jflif{s ! k|ltzt Jofhb/sf] ljz]if k'g/shf{tkm{ ?= !@ cj{ ^$ s/f]8 (@
nfv / jflif{s z'Go k|ltzt Jofhb/sf] e'sDk kLl8t tyf b'u{d zfvf ;~rfng jfkt shf{{tkm{ ?= @*
nfv (! xhf/ u/L s"n ?= ! vj{ @@ cj{ &) s/f]8 #( nfv k'g/shf{ aSof}tf /x]sf] 5 .
2=231 Joj;flos lg/Gt/tf shf{ cGtu{t @)&* c;f/ d;fGt;Dddf æsÆ ju{sf] ! j6f jfl0fHo a}+snfO{
k|yd jif{ @ k|ltzt / bf];|f] jif{ # k|ltzt Jofhb/df k|bfg ul/Psf] Joj;flos lg/Gt/tf shf{
zf]wegf{ /sd s"n ?= !! s/f]8 @& Nffv aSof}tf /x]sf] 5 .
2=232 @)&& kmfu'g @* ut]sf lbg sf7df8f}+df æk'g/shf{ ;DalGw cGt/lqmof sfo{qmdÆ ;~rfng ul/Psf]
lyof] .
2=233 g]kfn ;/sf/ cGtu{tsf lgsfo tyf sfof{nox¿sf] cg'/f]w cg';f/ cfly{s jif{ @)&&÷&* df sl/a
?= * ca{ a/fa/sf] &% j6f k|tLtkq dWo] cd]l/sL 8n/ ^#,#%@,(^#=%* sf] ^$ j6f, o'/f]
@,!(&,(@^=&@ sf] ^ j6f, ef/tLo d'b|f #,#&%,)))=)) sf] ! j6f, lhlakL *$,*!$=!! sf] # j6f /
ci6]«lnog 8n/ !)&,#!@=(^ sf] ! j6f -cd]l/sL 8n/ &#,$))=)) a/fa/sf] ! j6f cd]l/sL 8n/ g}
k|fKt u/L k|tLtkq vf]lnPsf], d'b|f Joj:yfkg ljefusf] gfddf z'Go dflh{gdf cd]l/sL 8n/
(,$$&,#&%=)) a/fa/sf] # j6f k|tLtkq vf]lnPsf] / afFsL &! j6f g]kfnL ?k}ofFdf dflh{g k|fKt u/L
vf]lnPsf]_ / @ j6f (Authorization tyf Pay) u/L s'n && j6f gofF k|tLtkq÷PkL vf]lnPsf]df
ljleGg k|tLtkqx¿sf] sfuhftsf] cfwf/df lgoldt e'QmfgL ul/Psf] / sfo{ ;DkGg ePsf k|tLtkqx¿
aGb ul/Psf 5g\ .
2=234 /fli6«o afl0fHo a}+ssf hn]Zj/, uf}/, tf}lnxjf tyf dx]Gb|gu/ zfvf / g]kfn a}+s lnld6]8sf] s[i0fgu/
zfvf u/L hDdf % j6f ef=¿= sf]if sf/f]af/ gePsf] / df}Hbft z"Go /x]sf] zfvfx¿sf]] ef=¿= sf]if aGb
ug]{ lg0f{o ePsf] 5+ .
2=235 /fli6«o jfl0fHo a}+ssf] s]lGb|o sfof{no / g]kfn a}+s lnld6]8sf] a}+lsË sfof{nosf] xfnsf] ef=¿=sf]if
;Ldf s|dz @% s/f]8nfO{ 36fP/ clwstd ef=¿=!)–!) s/f]8 sfod u/L ;+zf]wg ug{] tyf tL
jfl0fHo a}+ssf cGo zfvf sfof{nox¿df /x]sf ef=¿=sf]ifsf] Go'gtd b]xfo adf]lhd ;Ldf ef=¿=% nfv
tyf clwstd ;Ldf ef=¿=!) s/f]8 sfod ug]{ u/L lg0f{o ePsf] +5 .
2=236 ;fljssf] ef=¿= sf]ifsf] ;Ldf ef=¿= %%,)),)),))).– 36fO{ tn pNn]lvt tflnsf adf]lhd cf=j=
@)&&÷&* sf nflu !# j6f ef=¿= sf]ifx¿df pk/f]Qm cg';f/ s"n ef=¿= @$,&%,)),))).– sf nflu
jLdf gjLs/0f ug{ :jLs[ltsf]] lg0f{o ePsf] 5 -tflnsf @=#!_.
tflnsf @=#! M ef=?= sf]ifx¿sf] aLdf
-/sd ef/tLo ¿k}ofFdf_
ef=?= sf]ifsf]
qm=; vftf g+= ef=?=sf]if xfnsf] df}Hbft
aLdf+s ;Ldf
! !@)))))÷)!)=@##=#%^ /f=af=a}+, k|wfgsfof{no !),)),)),))).– –
@ !@)))))÷)!)=@^)=#%^ g]=a}+=ln=,k|wfgsfof{no !),)),)),))).– –
# !@)))))÷)!)=@)!=#%^ /f=af=a}+, eb|k'/ zfvf %),)),))).– @),)),))).–
$ !@)))))÷)!)=@)@=#%^ /f=af=a}+, /fhlj/fhzfvf !,)),)),))).– –
% !@)))))÷)!)=@)$=#%^ /f=af=a}+, k/f;Lzfvf %,)),))).– !,)),))).–
^ !@)))))÷)!)=@)&=#%^ /f=af=a}+, a}t8L zfvf !%,)),))).– !),)),))).–
& !@)))))÷)!)=@)*=#%^ /f=af=a}+, bfr{'nfzfvf !),)),))).– $,)),))).–
* !@)))))÷)!)=@!@=#%^ /f=af=a}+, l;/fxfzfvf ^),)),))).– –
( !@)))))÷)!)=@@(=#%^ /f=af=a}+, Og?jfzfvf ^),)),))).– –
!) !@)))))÷)!)=@#)=#%^ /f=af=a}+, af/f zfvf @%,)),))).– –
!! !@)))))÷)!)=@#!=#%^ /f=af=a}+, ab{3f6 zfvf !),)),))).– !,)),))).–
!@ !@)))))÷)!)=@%^=#%^ g]=a}+=ln=,Onfdzfvf $),)),))).– –
!# !@)))))÷)!)=@%(=#%^ g]=a}+=ln=,sfFs8leQf zfvf !,)),)),))).– %,)),))).–
hDdf @$,&%,)),))).–
2=237 cfjZostf eGbf a9L ljleGg ljb]zL d'b|fx¿ sfuf]{ u/L l;Ëfk'/ l:yt CIMB Bank df !$ Kf6sdf
s'n g]kfnL ?k}ofF @*,$!&,%*%,!%)=)) a/fa/sf] -s'n cd]l/sL 8n/ @$),(!&,*!#=!&_ Ph]G;L
a}+ssf vftfx¿df hDdf ug{ k7fOPsf] 5 -tflnsf @=#@_.
tflnsf @=#@ M Ph]G;L a}+sdf hDdf ul/Psf] ljb]zL d'b|fsf] ljj/0f
qm=;+= sfuf]{ ldlt cd]l/sL 8n/
! @# h'nfO{ @)@) 9,968,741.09
@ & cui6, @)@) -klxnf]_ 9,858,468.99
# & cui6, @)@) -bf];|f]_ 9,841,006.76
$ @(cui6, @)@) 19,986,648.96
% @) ;]K6]Da/, @)@) 19,995,502.05
^ @* ;]K6]Da/, @)@) 19,939,204.74
& !) cS6'a/, @)@) 19,956,842.11
* #) cS6'a/, @)@) 19,937,902.07
( #! cS6'a/, @)@) 19,996,350.73
!) * gf]e]Da/, @)@) 19,976,135.90
!! @@ gf]e]Da/, @)@) 19,779,799.70
!@ @( gf]e]Da/, @)@) 19,957,971.22
!# !) hgj/L @)@! 19,960,386.16
!$ #! hgj/L @)@! 11,762,852.68
s'n /sd 240,917,813.17
2=238 ljleGg ljb]zL d'b|fx¿ sfuf]{ u/L k7fpg] ;Gbe{df xfnnfO{ Pp6} dfq Ph]G;L a}+s CIMB Bank /x]sf]n]
c? Ph]G;L a}+sx¿;Fu ;Demf}tf u/L Psn dgf]dfgL x6fpg RFP hf/Lul/Psf]df Moneycorp Bank /
Travelex af6 RFP k|fKt ePsf] 5 . ;f] k|:tfj pk/ cfjZos sf/jfxL x'Fb} u/]sf] 5 .
2=239 ldlt @)&*÷)$÷)# df cfGtl/s n]vfk/LIf0f ljefu, n]vfk/LIf0f ;ldltsf] ;lrjfnoaf6 k|fKt
kqfg';f/ ef=?= sf]ifx¿ cfjZos ePsf :yfgdf /fVg] / cfjZos gePsf :yfgdf vf/]h
ug]{÷Joj:yfkg ug]{ k|of]hgsf nflu ;DalGwt ljefu÷sfof{nox¿nfO{ ;dfj]z u/L cWoog 6f]nL
u7g u/L ef=?= sf]ifsf] cfjZostf ;DaGwLl;kmfl/z ;lxtsf] k|ltj]bg k]z ug'{kg]{ elgPsf]df ;f]sf]
nflu ;DalGwt k|b]zl:yt sfof{nox¿af6 ef=?=sf]ifsf] cfjZostf ;DaGwL /fo, ;'emfj dfu ul/Psf]
5 / ;f] ;DaGwL cWoog 6f]nL u7g ug{ sfo{ cufl8 a9fOPsf] 5 .
2=240 Reserve of India, Patna df /x]sf] Subsidiary Current Account -vftf
Bank
g+=%&!*@!)!)!))!_ December 22, 2012 af6 sf/f]jf/ ljlxg /x]sfn] >Ldfg\ ueg{/Ho'sf] :jLs[ltdf
aGb ul/Psf] 5 .
2=241 o; a}+ssf k|b]zl:ytsf sfof{nox¿df On]S6«f]lgs r]s lSnol/ª tyf cGt/a}+s e'QmfgL k|0ffnL
sfof{Gjogsf] cj:yfsf] cg'udg ul/Psf] 5 .
tflnsf @=## M cf=j= @)&&÷&* df O=l;=l; tyf cfO{=lk=P; sf] sfof{Gjog cj:yf cg'udg ljj/0f
qm= ;+= cg'udg ul/Psf] ldlt cg'udg ul/Psf] sfof{no
!= @)&& k'; @) g]= /f= a}+s l;4fy{gu/ sfof{no
@= @)&& df3 !@ g]= /f= a}+s g]kfnu~h sfof{no
#= @)&& kmfu'g @^ g]= /f= a}+s wgu9L sfof{no
$= @)&& r}q )# g]= /f= a}+s la/f6gu/ sfof{no
%= @)&& r}q )$ g]= /f= a}+s kf]v/f sfof{no
2=242 ldlt @)&&÷!!÷!# df ;'b'/klZrd k|b]z l:yt a}+s tyf ljQLo ;+:yfx¿;+u ECC/IPS ;DaGwL Ps
lbg] cGt/lqmof sfo{qmd ;'b'/klZrd k|bz
] sf] 88]Nw'/fdf ;DkGg ul/Psf] 5 .
;+rfns ;ldltsf] a}7s
2=243 cfly{s jif{ @)&&÷&* df ;+rfns ;ldltsf] a}7s $% k6s a:of] . cl3Nnf] jif{ o:tf] a}7s ^$ k6s
a;]sf] lyof] .
j}b]lzs ;xfotf ;dGjo
2=244 g]kfn /fi6« a}+s / Bank of Korea-Knowledge Patrnership Program (BOK-KPP) aLr July
19 2021 df ;Demf}tfdf x:tfIf/ ;DkGg ePsf] 5 . pQm Patrnership Agreement adf]lhd Bank
of Korea / Nepal Rastra Bank åf/f ;+o'Qm ¿kdf Financial Stability: Challenges and
Opportunities in the Post COVID Context ljifodf cWoog ug{ nfluPsf] 5 .
2=245 g]kfn /fi6« a}+s / Toronto Leadership Centre (TC) aLr October 12, 2020 df ;Demf}tfdf
x:tfIf/ ;DkGg ePsf] 5 . pQm ;Demf}tf adf]lhd # jif{sf] cjlwdf a}+s tyf ljQLo ;+:yfx¿sf]
lg/LIf0f Pjd\ ;'kl/j]If0f ug]{, Ifdtf clej[l4 ug]{, ljleGg ( j6f tflnd sfo{qmdx¿ TC åf/f k|lzIf0f
u/fpg] sfo{qmd /x]sf] / xfn;Dd @ j6f tflnddf a}+ssf ^) hgf ;'kl/j]If0f;Fu ;DalGwt sd{rf/Lx¿
nfeflGjt÷k|lzlIft eO{;s]sf 5g\ .
2=246 Alliance for Financial Inclusion (AFI) af6 29 January 2021df Implementation of
Financial Literacy Framework (FLF) ;DaGwL ljQLo tyf k|fljlws ;xfotf k|fKt ug{ låkIfLo
;Demf}tf ;DkGg ePsf] 5 .
tflnd, uf]i7L, ;]ldgf/, e|d0f tyf cGt/lqmof sfo{qmd
2=247 o; a}+s ljleGg cGt/f{li6«o ;+3 ;+:yfx¿df ;b:otf /xFb} cfPsf] tyf a}+sn]] cGo b]zsf s]Gb|Lo
a}+sx¿;Fu Ifdtf ljsf; nufotsf sfo{df ;xsfo{ ub}{ cfPsf] 5 . cfly{s jif{ @)&&÷&* df
COVID-19 sf] sf/0f o; a}+ssf] tkm{af6 ef}lts?kdf s'g} klg cGt/f{li6«o sfo{qmddf ;xefuLtf
ghgfOPsf] ePtfklg Online dfWodaf6 tflnd, ;]ldgf/ / uf]i7Lx¿df ;xefuLtf hgfOPsf] 5 .
o;sf nflu cGt/f{li6«o tflnd sfo{ljlwdf Online dfWodaf6 ;xefuL u/fpg ;Sg] Joj:yf yk
ul/Psf] 5 . ;dLIff jif{ @)&&÷&* df Online dfWodaf6 ;+rfng ePsf a}b]lzs tflnd, sfo{zfnf,
;]ldgf/, j}7s cflb sfo{qmdx¿df o; a}+saf6 !xhf/ !$ hgf sd{rf/L tyf pRr kbflws/Lx¿sf]
dgf]gog ul/Psf] lyof] .
tflnsf @=#$M kbcg';f/ cGt/f{li6«o tflnd tyf sfo{qmdx¿df dgf]gogsf] ljj/0f
qm=;+= kb ;+Vof
1 pRr txsf clwsf/Lx¿ 23
2 sfo{sf/L lgb]{zsx¿ 61
3 lgb]{zsx¿ 167
4 pklgb]{zsx¿ 375
5 ;xfos lgb]{zsx¿ tyf cGo 388
hDdf 1014
2=248 cfly{s jif{ @)&&÷&* sf nflu s'n @@ j6f tflnd sfo{qmdx¿ :jLs[t ePsf] ePtf klg sf]/f]gfsf]
sf/0f l;lh{t tgfjnfO{ Aoj:yfkg ug]{, PostCovid Care ;DjGwL k/fdz{ sfo{qmdx¿ tyf
;'kl/j]IfsLo ;"rgf k|0ffnL;Fu ;DalGwt tflnd sfo{qmdx¿nfO{ l6Kk0fL dfkm{t :jLs[t u/fO{ a}+s;{
k|lzIf0f s]Gb|sf] cfof]hgfdf #^ j6f tflnd sfo{qmdx¿ ;~rfng ul/Psf] lyof] . ;~rfng ul/Psf]
tflnd sfo{qmddf o; a}+ssf ljleGg txdf sfo{/t hDdf !(*) hgf sd{rf/Lx¿sf] ;xeflutf /x]sf]
lyof] .
2=249 o; s]Gb|n] * j6f tflndnfO{ ef}lts ?kdf pkl:yt eO{ tflnd ;~rfng u/]sf] lyof] eg] afFsL @*
j6f tflnd sfo{qmdx¿nfO{ sf]/f]gfsf] dxfdf/Lsf] sf/0f cgnfOg Kn]6kmd{ dfkm{t ;~rfng ul/Psf]
lyof] .
2=250 o; s]Gb|n] ;~rfng ug]{ cfGtl/s tflndnfO{ Jojl:yt jgfpgsf] nflu sfo{qmd ;DaGwL gLltut
Joj:yf ;d]l6Psf]] g]kfn /fi6« a}+s, cfGtl/s tflnd ;DaGwL sfo{ljlw, @)&& sf] th{'df u/L
sfof{Gjogdf NofPsf] 5 .
2=251 o; s]Gb|n] ;~rfng ug]{ cfGtl/s tflnd sfo{qmdsf Training Materials ;a} sd{rf/Lx¿sf] ;xh
kx'rFnfO{ ;'lglZrt ug{sf] lgldQ tflnd ;fdfu|Lx¿nfO{ a}+ssf] xf]dk]hdf cknf]8 ug]{ sfo{sf] yfngL
ul/Psf] 5 .
2=252 er'{cn dfWodaf6 k|efjsf/L ?kn] tflnd sfo{qmdx¿ ;~rfng ug{sf] nflu :df6{xnsf] Joj:yf
;DaGwL sfo{ cl3 a9]sf] 5.
cWoog cg';Gwfg ;DaGwL sfo{
2=253 æcfly{s ultljlw tyf ljz]if cWoog dfu{bz{g @)&^Æ cg';f/ o; a}+ssf] cfly{s cg';Gwfg ljefuaf6
jflif{s tyf cw{jflif{s ?kdf k|d'v s[lifhGo pTkfbgx¿, k|d'v kz'k+IfLhGo pTkfbg, k|d'v jghGo
pTkfbg, l;FrfO{sf] cj:yf, cf}Bf]lus pTkfbg tyf k|d'v pBf]ux¿sf] Ifdtf pkof]usf] cj:yf, ko{6g,
l/on:6]6, ;]jf tyf k"jf{wf/ If]qsf tYofÍ ;+sng tyf ljZn]if0f ;lxtsf] cw{jflif{s tyf jflif{s ?kdf
cWoog k|ltj]bg tof/ u/L j]a;fO6df k|sfzg ul/Psf] 5 .
2=254 sf]le8 !( n] cy{tGqdf kf/]sf] k|efj ;DaGwL k'g/fj[lQ ;j]{If0f @ j6f, Inflation Expectations
Survey, Financial Access in Nepal (Exploring the features of Deposit Accounts of A, B
and C Class BFIs), Foreign Direct Investment in Cement Industry in Nepal, Foreign Direct
Investment Survey, Corporate Social Responsibility in Nepalese Banking Industry,
Foreign Exchange Derivative Market in Nepal / Financial Resource mobilization under
Federal Structure of Nepal ;DaGwL cWoog ;DkGg eO{ k|ltj]bg k|sfzg ul/Psf] 5 . To;}u/L, a}+s
tyf ljQLo ;+:yfx¿sf] pko'Qm ;+Vof klxrfg ug]{, k'FhL vftf kl/jt{gsf] ;+efJotf, / Effectiveness
of Digital Payment System in Nepal ;j]{If0fx¿ cWoogsf] clGtd r/0fdf /x]sf5g\ .
2=255 cGt/f{li6«o Jofkf/ ;DalGw tYofÍ k|zf]wgsf nflu ITSS Software tof/ eO{ k|of]udf NofOPsf] 5 .
k|b]zl:yt sfof{nox¿sf k|d'v ultljlwx¿

2=256 t]x|y'd lhNnfsf] Dofªn'ª gu/kflnsf j8f g+= $ sf ljBfnosf lzIfs tyf ljBfyL{x¿, cfdf ;d'x
tyf :yfgLo Snasf k|ltlglwx¿, ;xsf/L ;+:yfsf ;b:ox¿, n3'ljQjf6 C0f lnPsf C0fLx¿, :yfgLo
hgk|ltlglwx¿sf ;fy} Ho]i7 gful/s, Psn dlxnf, ckfË ;lxt hDDff !$) hgfsf] ;xeflutfdf
æljQLo r]tgf clej[l4 sfo{qmdÆ;DkGg ePsf] 5 .
2=257 æ;DklQ z'4Ls/0f lgjf/0f tyf cftÍsf/L lqmofsnfkdf ljQLo nufgL lgoGq0fÆ ljifos cGt/lqmof /
æ;x'lnotk"0f{ shf{, k'g/shf{ Pjd\ a+}s tyf ljQLo ;+:yfsf] ;+:yfut ;fdflhs pQ/bfloTjÆ ljifos
Ps lbg] cg'lzIf0f sfo{qmd la/f6gu/ sfof{nodf ;DkGg ePsf] 5 .
2=258 cf]vn9'Ëf lhNnfsf] l;l4r/0f gu/kflnsfl:yt pBf]u jfl0fHo ;+3sf] ;efxndf æcfly{s tYofÍsf]
dxTj, pkfb]otf tyf tYofÍ ;+sngsf ;d:ofx¿Æ ljifos ! lbg] uf]i7L ;DkGg ul/Psf] 5 .
2=259 ;Dklt z'l4s/0f lgjf/0f tyf cftÍjfbL lqmofsnfkdf ljQLo nufgL lgoGq0f ;DaGwL cGt/lqmof
sfo{qmd ljQLo hfgsf/L OsfO{;Fu ;dGjo u/L hgsk'/ sfof{nodf ;DkGg ul/Psf] 5 .
2=260 æcfly{s tYofÍsf] dxTj, pkfb]otf tyf tYofÍ ;+sngsf ;d:ofx¿Æ ljifos Ps lbg] uf]i7L ;KQ/L
lhNnfsf] /fhlj/fhdf ;DkGg ul/Psf] 5 .
2=261 sf]le8–!( sf] k|efj nufot cGo ;d;fdlos cfly{s tyf a}+lsË ultljlw ;DaGwL cGt/lqmof
sfo{qmd dxf]Q/L lhNnfsf] alb{jf;df ;DkGg ul/Psf] 5 .
2=262 a}+s tyf ljQLo ;+:yfsf k|d'v, pBf]uL Pjd\ Joj;foL / cGo ;/f]sf/jfnfx¿nfO{ ;dfj]z u/L
sf]le8—!( sf] k|efj nufot cGo ;d;fdlos cfly{s tyf a}+lsª ultljlw ;DaGwdf ! lbg]
cGt/lqmof sfo{qmd l;4fy{gu/ sfof{nodf ;DkGg ul/Psf]] 5 .
2=263 ljB'tLo dfWodaf6 x'g] sf/f]jf/nfO{ k|f]T;fxg tyf k|a4{g u/L ljQLo kx'Fr clej[l4 ug]{ / RTGS
dfkm{t x'g] sf/f]jf/nfO{ Jofkstf k|bfg ug]{ ;DaGwdf a}+s tyf ljQLo ;+:yfx¿ / o; a}+ssf
sd{rf/Lx¿sf] ;xeflutfdf ! lbg] cg'lzIf0f sfo{qmd l;4fy{gu/df ;DkGg ul/Psf]] 5 .
2=264 ;DklQ z'4Ls/0f lgjf/0f tyf cftÍjfbL lqmofsnfkdf ljQLo nufgL lgoGq0f ;DaGwdf ;Da4 ;"rs
;+:yfx¿, ;/f]sf/jfnf lgsfo Pjd\ ;+:yfx¿sf] ;xeflutfdf cGt/lqmof sfo{qmd l;4y{gu/df ;DkGg
ul/Psf]] 5 .
2=265 ljQLo r]tgf clej[l4 sfo{qmd >L efg'eQm dfWolds ljBfno, /fdk'/ gu/kflnsf– !), kfNkfdf
:yfgLo 5fq–5fqf ljBfyL{x¿, ;j{;fwf/0fx¿ tyf sd{rf/Lx¿sf] ;xeflutfdf sfo{qmd ;DkGg ul/Psf]]
5.
2=266 æsf]le8–!( -k|yd nx/_n] n'lDagL k|b]zsf] ko{6g If]qdf kf/]sf] k|efjÆ zLif{sdf ?kGb]xL, gjnk/f;L
klZrd, slkna:t', Ko"7fg, kfNkf lhNnfdf ko{6g Joj;foLx¿, xf]6n Joj;foLx¿ nufot @&! j6f
;/f]sf/jfnfx¿;+u tYofÍs tyf ;"rgf ;Ísng u/L ljz]if cWoog sfo{ ;DkGg ul/Psf]] 5 .
2=267 ljQLo hfgsf/L OsfO;Fu ;dGjodf ;DklQ z'l4s/0f lgjf/0f tyf cft+sjfbL lqmofsnfkdf ljQLo
nufgL lgoGq0f ;DaGwdf ;Da4 ;"rs ;+:yfx¿, ;/f]sf/jfnf lgsfo Pj+d\ ;+:yfx¿sf] ;xeflutfdf
la/u~hdf cGt/lqmof sfo{qmd ;DkGg ul/Psf] 5 .
2=268 af/f lhNnfsf] af/fu9L gu/kfnLsfsf] uDeL/f ah|lszf]/ df=lj= df ljQLo r]tgf clej[l4 sfo{qmd
cfof]hgf ul/Psf] 5 .
2=269 ljB'tLo dfWodaf6 x'g] sf/f]af/nfO{ k|f]T;fxg u/L ljQLo kx'Fr clej[l4 ug{] (Digital Financial
Literacy Enhancement Program) / RTGS dfkm{t x'g] sf/f]af/x¿nfO{ Jofkstf k|bfg ug{]
p2]Zon] cg'lzIf0f sfo{s|d ;+rfng ul/Psf] 5 .
2=270 a}+s tyf ljQLo ;+:yfsf k|d'v, pBf]uL Pjd\ Joj;foL / cGo ;/f]sf/jfnf kIfnfO{ ;dfj]z u/L sf]le8
!( sf] k|efj nufot cGo ;d;dflos cfly{s tyf a}+lsË ultljlw ;DaGwdf cGt/lqmof sfo{qmd
ljB'tLo dfWod (Zoom) dfkm{t ;DkGg ul/Psf] 5 .
2=271 cfly{s ultljlw cWoog k|ltj]bgsf nflu tYofÍ pknAw u/fpg] ;/f]sf/jfnf lgsfosf k|ltlglwx¿sf
nflu k;f{ lhNnfdf æcfly{s tYofÍsf] dxTj, pkfb]otf tyf tYofÍ ;+sngsf ;d:ofx¿Æ ljifos !
lbgsf] uf]i7L cgnfOg Kn]6kmd{sf] dfkm{t ;DkGg ul/Psf] 5 .
2=272 :yfgLo a}+s tyf ljQLo ;+:yf / cGo ;/f]sf/jfnf lgsfosf] k|ltlglwx¿;Fu k|To]s qodf;df !÷! j6f
5nkmn÷cGt/lqmof sfo{qmd la/u~h sfof{nodf ;+rfng ug]{ Joj:yf adf]lhd ;a} qodf;df
sfo{qmdx¿ ;DkGg ul/Psf] 5 .
2=273 la/u~h sfof{nocGtu{t æMSME’s Access to Finance: A Case Study of Bara DistrictÆ ljifos
ljz]if cWoog ;DkGg ul/Psf] 5 .
2=274 kf]v/f sfof{no cGtu{t æa}+s tyf ljQLo ;+:yfsf k|d'v, pBf]uL Pjd\ Joj;foL / cGo ;/f]sf/jfnf
kIfnfO{ ;dfj]z u/L sf]le8–!( n] ko{6g, pBf]u, oftfoft Joj;fo nufotsf If]qdf k/]sf] k|efj
nufot cGo ;d;fdlos cfly{s tyf a}+lsª ultljlwÆ ;DaGwdf ! lbg] cGt/lqmof sfo{qmd ;+rfng
ul/Psf] 5 .
2=275 æ;DklQ z'4Ls/0f lgjf/0f tyf cftÍjfbL lqmofsnfkdf ljQLo nufgL lgoGq0fÆ ;DaGwdf kf]v/f
sfof{nocGtu{t ;Da4 ;"rs ;+:yfx¿, ;/f]sf/jfnf lgsfo Pjd\ ;+:yfx¿sf] ;xeflutfdf cGt/lqmof
sfo{qmd ;DkGg ul/Psf] 5 .
2=276 kf]v/f sfof{non] æsf]le8–!( n] u08sL k|b]zsf] ko{6g If]qdf kf/]sf] k|efjÆ zLif{sdf sf:sL, tgx'F,
nDh'ª, gjnk/f;L -k"j{_, DofUbL, dgfª / d':tfª lhNnfdf ko{6g Joj;foLx¿, xf]6n Joj;foLx¿,
xf]d–:6] nufot #%^ j6f ;/f]sf/jfnfx¿;Fu tYof+s tyf ;"rgf ;+sng u/L ljz]if cWoog sfo{
;DkGg u/L o; a}+ssf] j]e;fO6df ;d]t k|sfzg ul/Psf] 5 .
2=277 g]kfnu~h sfof{nosf] sfo{If]qleq kg]{ a}+s tyf ljQLo ;+:yfsf k|d'v, pBf]uL Pjd\ Joj;foL / cGo
;/f]sf/jfnfx¿nfO{ ;dfj]z u/L sf]le8—!( sf] k|efj nufot cGo ;d;fdlos cfly{s tyf a}+lsª
ultljlw ;DaGwdf ! lbg] cGt/lqmof sfo{qmd bfªsf] t'n;Lk'/df ;DkGg ePsf]] 5 .
2=278 cfly{s tYofÍsf] dxTj, pkfb]otf tyf tYofÍ ;+sngsf ;d:ofx¿ ljifos ! lbg] uf]i7L sfo{qmd
bfªsf] 3f]/fxLdf ;DkGg ePsf]] 5 .
2=279 ;/sf/L sf/f]af/ lgb]{lzsf, @)&^ sf] sfof{Gjog ;DaGwdf cg'lzIf0f sfo{qmd ;'v]{tdf ;DkGg ePsf]
5.
2=280 ;/sf/L C0fkq ;DaGwL hfgsf/L k|bfg ug{sf lgldQ cGt/lqmofTds sfo{qmd g]kfnu~h sfof{nosf]
sfo{If]qleqsf a}+s tyf ljQLo ;+:yfsf k|ltlglwx¿sf] ;xeflutfdf Online Platform dfkm{t ;DkGg
ePsf] 5 .
2=281 ljQLo hfgsf/L OsfO{;Fu ;dGjo u/L ;DklQ z'4Ls/0f lgjf/0f tyf cftÍjfbL lqmofsnfkdf ljQLo
nufgL lgoGq0f ;DaGwdf g]kfnu~h sfof{nosf] sfo{If]qleqsf ;Da4 ;"rs ;+:yfx¿, ;/f]sf/jfnf
lgsfo Pjd\ ;+:yfx¿sf] ;xeflutfdf cGt/lqmof sfo{qmd Online Platform dfkm{t ;DkGg ePsf] 5 .
2=282 a}lsª sf/f]jf/ ug]{ sfof{nox¿ tyf gf]6sf]if sf/f]jf/ ug]{ afl0fHo a}+sx¿sf zfvf sfof{nox¿sf nflu
gf]6sf]if lx;fa /fVg] cgnfO{g l;:6d ;DjGwL tflnd sfo{qmd a}+s tyf ljlQo ;+:yfsf gf]6sf]if
sf/f]af/df ;+nUg sd{rf/Lx¿ / o; a}+ssf sd{rf/Lx¿sf] ;xeflutfdf ! lbg] tflnd sfo{qmd
g]kfnu~h sfof{nosf] Online Platform dfkm{t ;DkGg ePsf] 5 .
2=283 ljQLo r]tgf clej[l4 sfo{qmd >L ho ls;fg dfWolds ljBfno, g/}gfk'/–)^, aFfs]df :yfgLo 5fq–
5fqf ljBfyL{x¿, ;j{;fwf/0fx¿ tyf sd{rf/Lx¿sf] ;xeflutfdf sfo{qmd ;DkGg ePsf]] 5 .
2=284 æsf]le8–!( -k|yd nx/_ n] afFs], alb{of, bfª / k"jL{ ?s'd lhNnfsf] ko{6g If]qdf kf/]sf] k|efjÆ
ljifos ljz]if cWoog sfo{ ;DkGg u/L k|ltj]bg tof/ ul/Psf] 5 .
2=285 8f]6L lhNnfsf] lbkfondf a}+s tyf ljQLo ;+:yfsf k|d'v, pBf]uL Pj+ Joj;foL / cGo ;/f]sf/jfnf
kIfnfO{ ;dfj]z u/L sf]le8 !( sf] k|efj nufot cGo ;d;fdlos cfly{s tyf a}+lsË ultljlw
;DaGwdf ! lbg] cGt/lqmof sfo{qmd ;~rfng ul/Psf] 5 .
2=286 ;x'lnotk"0f{ shf{, k"g/shf{ Pjd\ a}+s tyf ljQLo ;+:yfsf] ;+:yfut ;fdflhs pQ/bfloTj ;DaGwdf
wgu9Ldf cg'lzIf0f sfo{qmd ;+rfng ul/Psf] 5 .
2=287 c5fd lhNnfdf /x]sf ;/sf/L sfof{no, pBf]uL Joj;foL, pBf]u jfl0fHo ;+3sf k|ltlglw, xf]6n
Joj;foL ;+3sf k|ltlglw tyf cGo ;/f]sf/jfnf lgsfosf k|ltlglwx¿ ;dfj]z u/L c5fdsf]
;fFk]mau/df cfly{s tYofÍsf] dxTj, pkfb]otf tyf tYofÍ ;+sngsf ;d:ofx¿ ljifos ! lbg]
cGt/lqmof sfo{qmd ;~rfng ul/Psf] 5 .
2=288 s~rgk'/sf] dx]Gb|gu/df ;/sf/L sf/f]jf/ lgb]{lzsf, @)&^ sf] sfof{Gjog ;DaGwdf ! lbg] cg'lzIf0f
sfo{qmd ;~rfng ul/Psf] 5 .
2=289 ;DklQ z'4Ls/0f lgjf/0f tyf cftÍjfbL lqmofsnfkdf ljQLo nufgL lgoGq0f ;DaGwdf ;Da4 ;"rs
;+:yfx¿, ;/f]sf/jfnf lgsfo Pjd\ ;+:yfx¿sf] ;xeflutfdf wgu9Ldf ! lbg] cGt/lqmof ;DkGg
ul/Psf] 5 .
2=290 wgu9L sfof{nocGtu{t a}+lsª sf/f]jf/ ug]{ sfof{nox¿ tyf gf]6sf]if sf/f]jf/ ug]{ jfl0fHo a}+ssf
zfvf sfof{nox¿sf nflu gf]6sf]if lx;fj /fVg] Online System ;DaGwL ! lbg] tflnd sfo{qmd
;~rfng ul/Psf] 5 .
2=291 lj/]Gb|gu/ sfof{nosf] sfo{If]qleqsf a}+s tyf ljQLo ;+:yfsf k|d'v pBf]uL Pjd\ Joj;foL / cGo
;/f]sf/jfnf kIfnfO{ ;dfj]z u/L sf]le8–!( sf] k|efj nufot cGo ;d;fdlos cfly{s tyf a}+lsË
ultljlw ;DaGwdf ! lbg] cGt/lqmof sfo{qmd ;DkGg ul/Psf] 5 .
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
! 16.10 7.13 16.10 0.03 16.10 0.03
@ 9.27 4.11 18.53 0.03 18.53 0.03
% 53.59 23.74 293.98 0.50 290.95 0.43
!) 41.44 18.35 460.94 0.78 451.12 0.66
@) 24.93 11.04 548.14 0.93 526.26 0.77
@% 0.29 0.13 5.72 0.01 5.71 0.01
%) 21.24 9.41 1082.39 1.84 1,044.60 1.53
!)) 17.31 7.67 2030.46 3.45 2,074.05 3.03
@%) 0.03 0.01 8.74 0.01 8.74 0.01
%)) 22.09 9.78 15104.65 25.69 15,052.43 22.02
!))) 35.64 15.79 39236.34 66.72 48,861.51 71.48
hDdf 225.77 100.00 58806.00 100.00 68,350.00 100.00
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 - - 43099.0 43099.0 - 43099.0 100.0
2075 - - 49438.95 49438.95 - 49438.95 100.0
2076 - - 225.77 225.77 - 225.77 100.0
2077 - - 58806.00 58806.00 - 58806.00 100.0
2078 - - 68350.00 68350.00 - 68350.00 100.0

tflnsf # M a}+s;{ k|lzIf0f s]Gb|af6 ;+rflnt tflndx¿
;xefuL
qm=;+= Tflndsf] ljifo Tflnd :yn Tfx ldlt
;+Vof
1 Supervisory Information System Online Officer 2077/05/24-26 43
2 Supervisory Information System Online Executive 2077/5/27 41
5 Stress Management Online Executive 2077/6/02 68
7 Stress Management Online Officer 2077/06/16 81
8 GL Software Online Non-Officer 2077/06/21-23 70
9 AML/CFT Online Officer 2077/06/25-27 69
10 Stress Management Online Officer 2077/06/30 72
11 Stress Management Online Officer/Non Officer 2077/07/28 84
12 Stress Management Online Officer/Non Officer 2077/08/12 79
13 Planning ,Budgeting, RM & BCP Online Officer 2077/8/24-26 49
14 Financial Stability Online Officer 2077/8/28-9/1 49
15 Risk Based Supervision Online Officer 2077/09/5-10 46
16 NFRS Online Officer 2077/09/19-24 50
17 Macroeconomic Management Online Officer 2077/10/11-16 46
Gokarna
18 Stress Management for Executives Management level 2077/10/23-24 57
Forest Resort
19 Management Development Program Online Officer 2077/10/25-30 48
Behavioral Science for Middle Level Dhulikhel Mt.
20 Deputy Director 2077/11/07-08 67
Officers Resort
21 Organization Behavior Ktm Non-Officer 2077/11/09-11 30
22 Central Banking Pokhara Officer 2077/11/16-21 29
Pre-service training for Assistant
23 NASC Officer 2077/12/01-13 35
Director
24 Training for Support Staff Nepalgunj Non-Officer 2077/12/19-20 31
25 Payment & Settlement Systems-RTGS Dhangadhi Officer 2077/12/22-24 24
26 Pre-Service Training for Assistant Level NASC Non-Officer 2078/01/09-14 31
27 Banking Operations Online Officer/Non Officer 2078/02/26-28 56
28 Currency Management Online Officer/Non Officer 2078/02/30-03/01 54
29 Post Covid Care Online Officer/Non Officer 2078/02/31 68
31 GL Software Online Non-Officer 2078/03/06-08 49
32 Procurement & Inventory Management Online Non-Officer 2078/03/09-11 52
33 Foreign Exchange Management Online Officer/Non Officer 2078/03/13-15 47
Compilation of Monetary and Financial
34 Online Officer/Non Officer 2078/03/16-18 58
Statistics
hDdf M 1980
tflnsf $ M j}]b]lzs tflnd, ;]ldgf/, a}7s tyf uf]i7Lx¿
qm=;+= cfof]hs ;+Vof
1 IMF (IMF, IMF SARTTAC & IMF-STI) 250
2 SEACEN 181
3 SAARCFINANCE 75
4 Deutsche Bundesbank 72
5 Alliance for Financial Inclusion 65
6 International Banking and Finance Institute 47
7 Toronto Centre 44
8 Bank for International Settlements 32
9 Bank of Korea 17
10 International Finance Corporation 15
11 Federal Reserve Bank of New York 14
12 IRIS Business Services 12
13 Egmont Group 11
14 IFC/World Bank 11
15 Asia School of Business 10
16 World Bank 10
17 Asian Clearing Unit 9
18 Bank of England 9
19 Asia Pacific Group 7
20 Bank Indonesia 7
21 Reserve Bank of India 7
22 Cambridge University 5
23 Royal Monetary Authority 5
24 Others 99
hDdf 1014
tflnsf @M kbcg';f/ cGt/f{li6«o tflnd tyf sfo{qmdx¿df dgf]gogsf] ljj/0f

qm=;+= kb ;+Vof
1 High Level Officials 23
2 Executive Director 61
3 Director 167
4 Deputy Director 375
5 Assistant Director and Others 388
hDdf 1014
tflnsf % M 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
tf]8f rnfg Pjd\ bflvnf ljb]zL d'b|f vl/b laqmL

qm= -?= s/f]8df_ ef=?= -g]= ?= s/f]8df_ cGo ljb]zL d'b|f ef= ?=
sfof{no
;+= tf]8f rnfg tf]8f bflvnf* tf]8f rnfg tf]8f bflvnfβ -g]= ?= s/f]8df_ -g]= ?= s/f]8df_
gf]6sf]if ;+Vof+ k6s /sd ? k6s /sd k6s /sd k6s /sd vl/b df}Hbft@ vl/b laqmL# df}Hbft@
!= lj/f6gu/ 12 60 3120.0 6 13.17 2 16.0 0 0 32.48 4.05 0 0.01 125.92
@= hgsk'/ 6 35 1270.0 2 4.63 0 0 1 0.64 24.85 2.17 0 5.52 13.91
#= jL/u~h 4 17 910.0 7 201.57 2 1.6 0 0 5.09 1.84 0 29.0 56.34
$= kf]v/f 9 41 1757.0 11 45.24 0 0 0 0 112.0 10.78 0 1.19 27.33
%= l;4fy{gu/ 8 51 1840.00 4 15.87 3 24.0 0 0 61.07 3.05 0.7 8.24 83.87
^= g]kfnu~h 13 52 1591.0 10 136.18 0 0 0 0 5.02 1.11 0.46 6.1 40.89
&= wgu9L 9 47 1285.0 2 16.84 0 0 0 0 6.01 0.46 1.62 10.95 31.66
s'n 61 303 11,773.0 42 433.5 7 41.6 1 0.64 246.52 23.46 2.78 61.01 379.92
+ sfof{no cGtu{tsf] gf]6sf]if ;+Vof .

* gf]6sf]if /x]sf a}+s zfvfx¿af6 pQm sf]ifaf6} bflvnf x'g cfPsf] /sd dfq .
@ cGo sfof{nox¿df /sdfGt/ u/L @)&* c;f/ d;fGtsf] afFsL df}Hbft .
β ef=? bflvnf eGgfn] g]=/f= a}+s a}lsÍ sfof{noaf6 ljleGg ldltdf k|fKt ef=?= .
cg';"rL @=! M æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx¿nfO{ hf/L ul/Psf lgb]{zgx¿
1. cfly{s jif{ @)&&÷&* b]lv /fli6«o:t/sf ljsf; a}+sx¿n] ;dfgfGt/ ?kdf Capital Adequacy Framework,
2015 adf]lhd Go"gtd k'FhLsf]if cg'kft sfod ug'{ kg]{ Joj:yf ul/Psf] 5 . ;fy}, jfl0fHo a}+sx¿n] Capital
Adequacy Framework 2015 df Joj:yf ePadf]lhdsf] Countercyclical Buffer sfod ug'{ kg]{ Joj:yfnfO{
cf=j= @)&&÷&* ;Ddsf] nflu :yug ul/Psf] 5 .
2. sf]le8– !( sf] sf/0f a}+s tyf ljQLo ;+:yfx¿sf] jf;nftdf kg{;Sg] k|efjnfO{ dWogh/ ub]{ @)&^ k';
d;fGtdf c;n ju{df juL{s/0f ePsf / @)&^ k'; d;fGtkZrft\ k|jfx ePsf shf{nfO{ a}+s tyf ljQLo
;+:yfx¿n] @)&& c;f/ d;fGtdf c;n ju{df juL{s/0f ug{ ;Sg] Joj:yf ul/Psf]5 .
3. sf]le8–!( sf] sf/0fn] ljutdf sfod ul/Psf] u|]; cjlwleq pBf]u jf kl/of]hgfsf] lgdf{0f ;DkGg÷;+rfng x'g
g;s]sf] cj:yfdf lgdf{0f ;DkGg x'g÷;+rfngdf cfpg nfUg] yk ;do olsg u/L u|fxssf] cg'/f]wdf a}+s tyf
ljQLo ;+:yfn] Ps k6ssf clwstd @ jif{;Dd u|]; cjlw yk ug{ ;Sg] Joj:yf ul/g'sf ;fy} yk ePsf] u|];
cjlwsf] AofhnfO{ k'FhLs/0f gu/L u|]; cjlwleq sDtLdf # ls:tfdf e'QmfgL x'g] u/L c;'nLsf] Joj:yf ug{' kg]{ /
tf]lsPsf] tflnsfadf]lhd e'QmfgL ug]{ C0fL;Fu s'g} lsl;dsf] k]gfn Aofh÷z'Ns÷xhf{gf÷Aofhsf] Aofh (Interest
on interest) lng gkfOg] Joj:yf ul/Psf] 5 .
4. sf]le8–!( af6 clt k|efljt If]qdf k|bfg ul/Psf] shf{sf] xsdf C0fLsf] kl/of]hgf jf Joj;fodf k/]sf] k|efj
tyf ljQLo cj:yfsf] d"Nofªsg u/L C0fLsf] lnlvt sfo{of]hgf cg';f/ eljiodf pBf]u Joj;fo ;~rfngdf
cfO{ C0f r'Qmf x'g ;Sg]df a}s tyf ljQLo ;+:yf cfZj:t ePdf ;DalGwt C0fLsf] cg'/f]wdf Ps k6ssf] nflu
C0fLn] a'emfpg'kg]{ Aofhsf] !) k|ltzt /sd c;"n pk/ u/L shf{sf] k'g/tflnsLs/0f /÷jf k'g/;+/rgf ug{
;lsg] Joj:yf ul/Psf] 5 .
5. a}+s tyf ljQLo ;+:yfx¿n] c;n ju{df juL{s/0f ePsf t/, efvf gf3]sf] cjlwsf] cfwf/df @)&& c;f/
d;fGtdf tNnf] ju{df juL{s/0f ug'{ kg]{ shf{x¿sf] nflu slDtdf % k|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{
kg]{ Joj:yf ul/Psf] 5 .
6. Ps jif{ eGbf a9L u|]; cjlw ePsf phf{ nufotsf k"jf{wf/ lgdf{0f;Fu ;DalGwt kl/of]hgfx¿df k|jflxt c;n
shf{x¿sf] u|]; cjlw;Dd k|To]s jif{ ;dfg'kflts ?kdf shf{ gf]S;fgL Joj:yf u/L clGtd jif{ ! k|ltzt ;fdfGo
shf{ gf]S;fgL Joj:yf sfod ug{ ;lsg] Joj:yf ul/Psf] 5 . ;fy}, /]zd, h'6, skf; nufotsf s[lif v]tL /
Joj;flos ?kdf ul/g] cfFk, ;'Gtnf, h'gf/, df};d, lsjL, 8«ofug k|m'6, sfutL, lnrL, Pef]sf8f] h:tf kmnk"mn
v]tLsf nflu k|bfg ul/Psf] shf{df klxnf] jif{ )=@ k|ltzt, bf];|f] jif{ )=^ k|ltzt / t]>f] jif{b]lv ! k|ltzt
;fwf/0f shf{ gf]S;fgL Joj:yf sfod ug{ ;lsg] Joj:yf ul/Psf] 5 .
7. hUuf PsLs/0f jf s/f/dfkm{t Jofj;flos s[lif, pBf]u / cGo Joj:ffo ;~rfng ug{ ;Demf}tf cg';f/sf] lnh
;DklQsf] ;'/If0fdf k|bfg ul/Psf] shf{ / Ps s/f]8;Ddsf kl/of]hgf lwtf]df a}+s tyf ljQLo ;+:yfx¿af6 k|jfx
ePsf shf{sf] xsdf tf]lsPsf] k|ltztsf] cltl/Qm @) k|ltzt yk shf{ gf]S;fgL Joj:yf sfod ug'{ gkg]{
Joj:yf ul/Psf] 5 .
8. Marginal Lending k|s[ltsf] shf{sf] xsdf ;'/If0f afkt /flvg] ;]o/sf] d"NofÍg ubf{ g]kfn :6s PS;r]Gh
lnld6]8af6 k|sflzt kl5Nnf] !@) sfo{ lbgsf] clGtd d"Nosf] cf};t d"No jf ;]o/sf] k|rlnt ahf/ d"NodWo]
h'g sd x'G5, ;f] /sdsf] a9Ldf &) k|ltzt /sd;Dd dfq ;]o/ lwtf] shf{ k|jfx ug{ ;lsg] Joj:yf ul/Psf] 5
.
9. a}+s tyf ljQLo ;+:Yffx¿n] lglZrt k|of]hg gv'n]sf clwljsif{ shf{ (Overdraft), lwtf] shf{ (Mortgage
Loan), ;DklQ shf{ (Property Loan), JolQmut cfjlws shf{ (Personal Term Loan), ;]o/sf] lwtf]df k|bfg
ul/Psf] shf{ nufot h'g;'s} zLif{ssf JolQmut shf{x¿ k|lt u|fxs ?= %) nfv;Dd dfq k|jfx ug{ ;Sg]
Joj:Yff ul/Psf] 5 . ;fy}, a}+s tyf ljQLo ;+:yfn] @)&& c;f/ d;fGt;Dd o:tf] shf{ dfly tf]lsPsf]
;LdfeGbf a9L k|jfx u/]sf] ePdf @)&( c;f/ d;fGtleq qmlds ?kdf tf]lsPsf] ;Ldfleq NofO;Sg' kg]{ Joj:yf
ul/Psf] 5 .
10. ;x'lnotk"0f{ shf{sf nflu Aofh cg'bfg ;DaGwL PsLs[t sfo{ljlw, @)&% df plNnlvt ;x'lnotk"0f{ shf{x¿
dWo] s[lif tyf kz'kG5L shf{ afx]s cGo shf{ zLif{sdf u|fdL0f OnfsfnfO{ k|fyldstfdf /fvL @)&* c;f/
d;fGt;Dddf jfl0fHo a}+sn] %)) jf Go"gtd k|lt zfvf !) tyf /fli6«o:t/sf ljsf; a}sn] #)) jf Go"gtd
k|lt zfvf % dWo] h'g a9L x'G5 ;f]xL adf]lhd tyf /fli6«o:t/afx]ssf ljsf; a}s tyf ljQ sDkgLn] qmdzM
Go"gtd @)) / !)) j6f ;x'lnotk"0f{ shf{ k|bfg ug'{ kg]{ Joj:yf u/L o:tf] shf{ k|fKt u/]sf C0fLsf] ljj/0f
a}+s tyf ljQLo ;+:yfn] cfkm\gf] j]a;fO6dfkm{t q}dfl;s ?kdf ;fj{hlgs ug'{ kg]{ Joj:yf ldnfOPsf] 5 .
11. sf]le8–!( jf6 clt k|efljt pBf]u Joj;fonfO{ ;'rf? ug{ ;xhLs/0f ug]{ k|of]hgsf] nflu C0fLsf] cfjZostf
/ pBf]u÷ Joj;fosf] ;DefJotfsf] ljZn]if0f u/L @)&^ r}t d;fGtdf sfod rfn' k'FhL shf{sf] ;Ldfdf a9Ldf
Ps aif{ cjlw / Ps k6ssf] nflu a9Ldf @) k|ltzt;Dd yk rfn' kF'hL shf{ k|jfx ug{ ;lsg] / ;f]sf] nflu
Debt Equity Ratio / Psn u|fxs shf{ ;Ldf sfod ug{ @)&* c;f/ d;fGt;Dd clgjfo{ gx'g] Joj:yf
ul/Psf] 5 .
12. @)&& c;f/ dlxgf;Dd e'QmfgL cjlw ePsf l8df08 nf]g, Sof; q]ml86 nufotsf cNksfnLg k|s[ltsf rfn'
kF"hL shf{x¿nfO{ C0fLsf] ljQLo cj:yf ljZn]if0f u/L @)&& kf}if d;fGt;Dd e'QmfgL ug{ ;lsg] u/L ;do yk
(Time Extension) ug{ ;lsg] Joj:yf ldnfOPsf] 5 .
13. ljB't\ cfof]hgf lgdf{0f u/L ljB't\ lgof{t ug{ z'? u/]sf kl/of]hgfdf k|jflxt shf{nfO{ lgof{t z'? u/]sf] %
jif{;Dd / hnfzoo'Qm hnljB't cfof]hgfdf k|jflxt shf{nfO{ shf{ cjlwe/ cfwf/b/df ! k|ltzt ljGb';Dd
dfq yk u/L shf{ k|bfg ug{' kg]{ Joj:yf ul/Psf] 5 .
14. lgdf{0ffwLg cfof]hgfdf k|jflxt shf{sf] u|]; cjlwdf kfs]sf] Aofh k'FhLs/0f ug{ o; a}+saf6 k"j{ :jLs[lt
kfO;s]sf shf{sf] xsdf @)&& k'; d;fGt;Dd k'FhLs/0f ug{ o; a}+ssf] :jLs[lt cfjZos gkg]{ Joj:yf
ldnfOPsf] 5 .
15. hnljB't\ cfof]hgf ;DkGg eO{ pTkfbg k|f/De u/]tfklg k|;f/0f nfO{g lgdf{0f gePsf] sf/0f k"0f{ Ifdtfdf
;~rfng x'g g;s]sf cfof]hgfsf] xsdf k|;f/0f nfOg lgdf{0f eO{ ;~rfngdf gcfpFbf;Ddsf] nflu Aofh
/sdnfO{ v'b laqmL cfDbfgLn] gwfg]sf] xb;Dd cf+lzs ?kdf k'FhLs/0f ug{ o; a}+ssf] :jLs[lt lng' cfjZos
gkg]{ Joj:yf ldnfOPsf] 5 .
16. sf]le8–!( af6 Go"g k|efljt, dWod k|efljt tyf clt k|efljt If]qdf k|jflxt shf{sf] ;fFjf tyf Aofh /sdnfO{
s'g} lsl;dsf] yk k]gfn Aofh÷z'Ns÷xhf{gf÷Aofhsf] Aofh (Interest on interest) glnO{ b]xfo cg';f/ ;do
yk (Time Extension) ug{ ;lsg] Joj:yf ldnfOPsf] 5 .
 Go"g k|efljt If]qdf k|jfx ePsf ;lqmo shf{sf] @)&& c;f/ d;fGt;Dd e'QmfgL x'g'kg]{ ;fFjfsf] ls:tf /
Aofh /sdnfO{ @)&& k'; d;fGt;Dd .
 dWod k|efljt sf]le8–!( af6 dWod k|efljt If]qdf k|jfx ePsf ;lqmo shf{sf] @)&& c;f/ d;fGt;Dd
e'QmfgL x'g'kg]{ ;fFjfsf] ls:tf / Aofh /sdnfO{ @)&& r}t d;fGt;Dd .
 clt k|efljt If]qdf k|jfx ePsf ;lqmo shf{sf] @)&& c;f/ d;fGt;Dd e'QmfgL x'g'kg]{ ;fFjfsf] ls:tf /
Aofh /sdnfO{ @)&* c;f/ d;fGt;Dd .
 sf]le8–!( sf] sf/0f k'g:yf{lkt x'g ;do nfUg] ko{6g If]q nufotsf clt k|efljt pBf]u Joj:ffodf k|jfx
ePsf ;lqmo shf{sf] @)&& c;f/ d;fGt;Dd e'QmfgL x'g'kg]{ ;fFjfsf] ls:tf / Aofh /sdsf] e'QmfgLsf
nflu @ jif{;Ddsf] ;do k|bfg ug{ o; Joj:yfn] jfwf k'¥ofPsf] gdflgg] .
 pk/f]Qmfg';f/ e'QmfgL cjlw yk ul/Psf shf{sf] @)&& c;f/ d;fGt;Ddsf] e'QmfgL x'g afFsL ;fFjf / Aofh
/sdnfO{ e'QmfgL cjlw yk ePsf] ;dofjlwleq ;dfg'kflts?kdf slDtdf qmdzM @ ls:tf, # ls:tf / $
ls:tfdf c;'n ug]{ Joj:yf ldnfOPsf] / tf]lsPsf] e'QmfgL tflnsfadf]lhd e'QmfgL ug]{ C0fLaf6 s'g} klg
lsl;dsf] k]gfn Aofh÷z'Ns÷xhf{gf÷Aofhsf] Aofh (Interest on interest) lng gkfOg] Joj:yf ul/Psf] 5
.
17. sf7df8f}+ pkTosfleqsf] l/on:6]6 shf{ / ;f]sf] lwtf] ;'/If0fsf] Fair Market Value aLrsf] cg'kft (Loan to
Value Ratio) a9Ldf $) k|ltzt / cGo :yfgsf] xsdf a9Ldf %) k|ltzt;Dd tyf lghL cfjf;Lo 3/ shf{
(Personal Residential Home Loan) / lgodfg';f/ btf{ eO{ ;~rfngdf /x]sf g]kfn ;/sf/af6 :jLs[lt k|fKt
3/ lgdf{0f Joj;fo sDkgLx¿nfO{ cfjf;Lo 3/ lgdf{0fsf] nflu k|bfg ul/g] shf{sf] xsdf o:tf] cg'kft (Loan
to Value Ratio) a9Ldf ^) k|ltzt;Dd sfod ug{ ;lsg] Joj:yf ldnfOPsf] 5 .
18. a}+s tyf ljQLo ;+:yfx¿n] @)&& c;f]h d;fGt;Dd gubdf k|fKt Aofh cfDbfgLnfO{ cfly{s jif{ @)&^÷&& sf]
ljQLo ljj/0f tof/ ubf{ cfDbfgL hgfpg kfpg] Joj:Yff ul/Psf] 5 .
19. ;+:yfsf] t/ntf ;DaGwL hf]lvdnfO{ Go"gLs/0f ug]{ p2]Zon] ;|f]t kl/rfngdf :jb]zL d'b|fdf k|jfx ePsf] shf{
;fk6sf] cg'kft (Credit to Core Capital and Domestic Deposits Ratio– CCD Ratio) @)&* c;f/;Ddsf]
nflu *% k|ltzt gf3\g gx'g] u/L ;Ldf tf]lsPsf] 5 .
20. ^% jif{ gf3]sf] JolQm a}+s tyf ljQLo ;+:yfsf] k|d'v sfo{sf/L clws[t kbdf lgo'Qm÷k'gM lgo'Qm x'g of]Uo gx'g]
tyf ^( jif{ gf3]sf] JolQm k|d'v sfo{sf/L clws[t kbdf axfn /xg g;Sg] Joj:yf ul/Psf] 5 . t/, @)&*
c;f/ d;fGt leq ufEg]÷ufleg] tyf k|flKt k|lqmof ;DkGg u/L PsLs[t sf/f]af/ ug]{ u/L b'O{ jf b'O{eGbf a9L
jfl0fHo a}+sx¿ Psfk;df ufEg]÷ufleg] tyf k|flKt k|lqmofdf ;xefuL ePdf Ps k6ssf nflu ^% jif{ pd]/
gf3]sf] JolQm a}+s tyf ljQLo ;+:yfsf] k|d'v sfo{sf/L clws[tdf lgo'Qm÷k'gM lgo'Qm x'g afwf gkg]{ Joj:yf
ul/Psf] 5 .
21. a}+s tyf ljQLo ;+:yfsf] @)&& c;f/ d;fGtdf ;+:yfut ;fdflhs pQ/bfloTj sf]ifdf afFsL /x]sf] ;Dk"0f{ /sd
@)&& ;fpg d;fGtleq g]kfn ;/sf/n] :yfkgf u/]sf] sf]/f]gf ;+qmd0f /f]syfd, lgoGq0f / pkrf/ sf]ifdf hDdf
ug'{ kg]{ Joj:yf ul/Psf] 5 .
22. @)&* c;f/ d;fGtleq ufEg]÷ufleg] tyf k|flKt k|lqmof ;DkGg u/L ;+o'Qm sf/f]af/ ;~rfng ug]{ jfl0fHo a}+ssf]
xsdf @)&( c;f/ d;fGt;Dd clgjfo{ gub df}Hbft jfkt o; a}+sdf /fVg' kg]{ cg'kftdf )=%) k|ltzt ljGb'n]
5'6 k|bfg ul/g] Joj:yf ul/Psf] 5 .
23. @)&* c;f/ d;fGtleq ufEg]÷ufleg] tyf k|flKt k|lqmof k'/f u/L ;+o'Qm sf/f]af/ ;~rfng ug]{ jfl0fHo a}+ssf]
xsdf @)&( c;f/ d;fGt;Dd sfod ug'{ kg]{ j}wflgs t/ntf cg'kftdf ! k|ltzt ljGb'n] 5'6 k|bfg ul/g]
Joj:yf ul/Psf] 5 .
24. @)&* c;f/ d;fGtleq ufEg]÷ufleg] tyf k|flKt k|lqmof k'/f u/L ;+o'Qm sf/f]af/ ;~rfng ug]{ jfl0fHo a}+sn]
@)&( c;f/ d;fGt;Dd sfod ug'{kg]{ lgIf]k l;dfdf yk % k|ltzt ljGb';Dd ;+:yfut lgIf]k kl/rfng ug{ ;Sg]
Joj:yf ldnfOPsf] 5 .
25. @)&* c;f/ d;fGtleq ufEg]÷ufleg] tyf k|flKt k|lqmof k'/f u/L ;+o'Qm sf/f]af/ ;~rfng ug]{ jfl0fHo a}+sn]
@)&( c;f/ d;fGt;Dd cfˆgf] s'n lgIf]kdf ;+:yfut lgIf]ksf] c+z yk !) k|ltzt ljGb';Dd sfod ug{ kfpg]
26. jfl0fHo a}+sx¿n] cfˆgf] r'Qmf k'FhLsf] Go"gtd @% k|ltzt a/fa/ clgjfo{ ?kdf C0f kq @)&( c;f/
d;fGtleq hf/L ug'{ kg]{ u/L ;dofjlw yk ul/Psf] 5 .
27. o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] s'n shf{ ;fk6sf] b]xfo adf]lhd tf]lsPsf If]qdf shf{
k|jfx ug'{ kg]{ Joj:yf ul/Psf] 5 .
a}+s÷ljQLo If]q @)&* @)&( @)*) @)*!
;+:yf c;f/ d;fGt c;f/ d;fGt c;f/ d;fGt c;f/ d;fGt
æsÆ ju{ s[lif If]q !! k|ltzt !# k|ltzt !% k|ltzt –
phf{ If]q ^ k|ltzt & k|ltzt ( k|ltzt !) k|ltzt
n3', ;fgf Pjd\ demf}nf pBd !! k|ltzt !@ k|ltzt !$ k|ltzt !% k|ltzt
-? ! s/f]8eGbf sd_
ævÆ ju{ s[lif, n3', 3/]n' tyf ;fgf !^ k|ltzt !& k|ltzt !( k|ltzt @) k|ltzt
pBd÷Joj;fo, phf{ / ko{6g If]q
æuÆ ju{ s[lif, n3', 3/]n' tyf ;fgf !! k|ltzt !@ k|ltzt !$ k|ltzt !% k|ltzt
pBd÷Joj;fo, phf{ / ko{6g If]q
 tf]lsPsf If]qdf k|jfx ePsf] shf{ ;DaGwL Joj:yfsf] Go"gtd ;Ldfsf] cg'kfngf olsg ug]{ k|of]hgsf] nflu
a}+s tyf ljQLo ;+:yfx¿n] aSof}tf shf{ (Outstanding Loan) nfO{ k|jflxt shf{sf] ?kdf u0fgf ug'{ kg]{
 a}+s tyf ljQLo ;+:yfx¿n] s[lif tyf phf{ If]qdf k|jflxt shf{nfO{ csf]{ ljQLo ;+:yf dfkm{t Joj:yfkg ug{
Ps cfk;df vl/b÷laqmL ug{ ;Sg] Joj:yf ldnfOPsf] tyf ;'?jftdf shf{ k|jfx ug]{ ;+:yfn] g} u|fxs;Fusf]
;DaGw Joj:yfkg (Relationship Management) ug]{ u/L ul/Psf] vl/b÷laqmLdf u|fxssf] ;xdlt
cfjZos gkg]{ Joj:yf ul/Psf] 5 .
 s[lif If]qdf bL3{sfnLg ;fwgsf] pknAwtf ;xh agfpg s[lif ljsf; a}+sn] ;DalGwt lgsfoaf6 :jLs[lt
lnO{ s[lif C0fkq (Agricultural Bond) hf/L ug{ ;Sg] Joj:yf ldnfOPsf] 5 .
 phf{ If]qdf bL3{sfnLg ;fwgsf] pknAwtf ;xh agfpg phf{ If]qdf nufgLsf] cg'ej xfl;n u/]sf jfl0fHo
a}+sx¿n] ;DalGwt lgsfoaf6 :jLs[lt lnO{ phf{ C0fkq (Energy Bond) hf/L ug{ ;Sg] Joj:yf ldnfOPsf]
5.
 s[lif C0fkqdf nufgL u/]sf] /sdnfO{ s[lif If]qdf clgjfo{ ?kdf k|jfx ug{'kg]{ shf{df u0fgf ug{ kfOg]
 phf{ C0fkqdf nufgL u/]sf] /sdnfO{ phf{ If]qdf clgjfo{ ?kdf k|jfx ug{'kg]{ shf{df u0fgf ug{ kfOg]
28. ævÆ / æuÆ ju{sf ljQLo ;+:Yffn] @)&& ;fn df3 ! ut]b]lv k"0f{ ?kdf ljB'tLo dfWod goAML Test
Environment / tt\kZrft k"0f{?kdf ljB'TfLo dfWod goAML Production Environment af6 z+sf:kb /
;Ldf sf/f]af/ ;DaGwL k|ltj]bg k]z ug'{ kg]{ Joj:yf ul/Psf] 5 .
29. Ohfhtkqk|fKt ;+:yfn] vftf vf]Nbf, r]s hf/L ubf{ -Good for Payment r]s ;d]t_, r]ssf] Stop Payment
ubf{, df}Hbft k|dfl0ft ubf{ (Balance Certification), vftf ;~rfng ubf{, vftf aGb ubf{, :6]6d]G6 lb+bf, ljk|]if0f
/sd vftfdf hDdf ubf{, PaLaLP; nufotsf ;]jf k|bfg ubf{ u|fxsaf6 s'g} lsl;dsf] ;]jf z'Ns lng gkfOg]
Joj:yf ul/Psf] 5 .
30. O{hfhtkqk|fKt æsÆ, ævÆ / æuÆ, ju{sf a}+s tyf ljQLo ;+:yfn] shf{ :jLs[lt ubf{ ;]jf z'Ns jfkt qmdzM
clwstd )=&% k|ltzt, !=)) k|ltzt, !=@% k|ltzt;Dd dfq ;]jf z'Ns lng kfO{g] Joj:yf ul/Psf] 5 .
31. n3'ljQ ljQLo ;+:yfx¿nfO{ ljkGg ju{ shf{ k|jfx ubf{ )=%) k|ltzteGbf a9L ;]jf z'Ns lng gkfOg] Joj:yf
ul/Psf] 5 .
32. shf{sf] ;Ldf j[l4 ul/Pdf j[l4 ePsf] /sddf dfq tf]lsPsf] ;Ldfleq /xL ;]jf z'Ns lng ;lsg] / ls:tfdf
e'QmfgL x'g] dWod tyf bL3{sfnLg shf{df shf{sf] cjlwe/ Review charge nufot cGo s'g} klg zLif{sdf
z'Ns lng gkfO{g] Joj:yf ul/Psf] 5 .
33. o; a}+sn] tf]s]adf]lhd afx]s cGo h'g;'s} zLif{sdf z'Ns lnPsf] jf tf]lsPsf] ;Ldf eGbf a9L z'Ns lnPsf]
kfOPdf ;f] z'Nsdf !) k|ltzt yk u/L u|fxssf] vftfdf hDdf ug'{ kg]{ Joj:yf ul/Psf] 5 .
34. Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx¿n] @)&& c;f/ d;fGtdf sfod lgIf]ksf] efl/t cf};t Aofhb/sf]
k|ltzt eGbf a9L gx'g] u/L cfly{s jif{ @)&^÷&& sf] v'b ljt/0fof]Uo d'gfkmfsf] #) k|ltzt;Dd dfq gub
nfef+; 3f]if0ff tyf ljt/0f ug{ kfpg] / v'b ljt/0fof]Uo d'gfkmf s'n r'Qmf k'FhLsf] % k|ltzteGbf sd ePsf
Ohfhtkq k|fKt ;+:yfn] s/ k|of]hgsf nflu afx]s gub nfef+; ljt/0f ug{ gkfpg] Joj:yf ul/Psf] 5 .
35. g]kfn /fi6« a}+s P]g, @)%* sf] bkmf $( / %) df ePsf] Joj:yf cg';f/ Ohfhtkqk|fKt æsÆ, ævÆ, æuÆ ju{sf
a}+s tyf ljQLo ;+:yfx¿nfO{ g]kfn /fi6« a}+s, k'g/shf{ sfo{ljlw, @)&& df pNn]lvt Joj:yfx¿sf] clwgdf /xL
n3', 3/]n' tyf ;fgf pBd k'g/shf{, ljz]if k'g/shf{ / ;fwf/0f k'g/shf{ ;'ljwf pknAw x'g] Joj:yf ul/Psf] 5
. ;fy}, a}+s tyf ljQLo ;+:yfn] k'g/shf{ k|fKt u/]sf C0fLsf] ljj/0f cfkm\gf] j]a;fO6dfkm{t q}dfl;s ?kdf
;fj{hlgs ug'{ kg]{ Joj:yf ul/Psf] 5 .
36. n3'ljQ ljQLo ;+:yfsf] xsdf sf]le8–!( sf] k|efjsf] sf/0fn] @)&& c;f/ d;fGt;Dd c;'n x'g g;s]sf]
ls:tfsf] ;fFjf / Aofh /sdnfO{ C0fLn] ;~rfng u/]sf] n3' pBd, k]zf, Joj;fodf k/]sf] k|efj, ;'rf? x'g nfUg]
;do, C0fLsf] cfjZostf cflbsf] d'Nofª\sg u/L @)&& c;f]h d;fGtleq Ps k6ssf] nflu a9Ldf ^
dlxgf;Dd e'QmfgL cjlw yk ug{ ;lsg], o;/L e'QmfgL cjlw yk ul/Psf] ls:tfsf] ;fFjf / Aofh /sd @)&&
r}q d;fGtleq ;dfg ls:tfdf c;'n pk/ ug]{ Joj:yf ug'{ kg]{ tyf o:tf] ls:tf /sd lgoldt?kdf e'QmfgL ug]{
C0fLaf6 s'g} k|sf/sf] k]gfn Aofh÷z'Ns÷xhf{gf÷Aofhsf] Aofh (Interest on interest) lng gkfO{g] Joj:yf
ul/Psf] 5 .
37. ljkGg tyf Go"g cfo ePsf ;d"xdf cfj4 ePsf jf gePsf JolQmx¿nfO{ :jLsf/of]Uo lwtf] lnO{ s[lif, n3' pBd
jf Joj;fo ;~rfng ug{ k|lt ;d"x ;b:o a9Ldf ?= & nfv ?k}ofF;Dd n3'shf{ pknAw u/fpg ;lsg] tyf
ljut @ jif{b]lv shf{ pkef]u u/L c;n ju{df k/]sf JolQm jf ;d"x ;b:osf] xsdf ?= !% nfv ?k}ofF ;Ldf
sfod ul/Psf] 5 .
38. yf]s shf{ sf/f]jf/ ug]{ / ;j{;fwf/0faf6 lgIf]k ;+sng ug]{ n3'ljQ ljQLo ;+:yfx¿n] @)&* c;f/ d;fGtsf]
ljQLo ljj/0f g]kfn ljQLo k|ltj]bgdfg (NFRS) cg';f/ ;d]t ;dfgfGt/?kdf tof/ ug'{ kg]{ Joj:yf ul/Psf]
5.
39. n3'ljQ ljQLo ;+:yfn] lglZrt k|of]hgsf nflu :yflkt bL3{sfnLg sf]ifx¿ Affx]ssf /sd a}+s tyf ljQLo
;+:yfdf # dlxgf eGbf a9L cjlwsf] d'2tL lgIf]kdf /fVg / gjLs/0f ug{ gkfOg] Joj:yf ul/Psf] 5 .
40. dh{/ tyf k|flKtsf] k|lqmofaf6 g} r'Qmf k'FhL tyf k'FhLsf]if ;'b[9 eO{ e/kbf]{ ljQLo ;]jf ;'lglZrt xf]; \ eGg]
clek|fon] n3'ljQ ljQLo ;+:yfx¿nfO{ xsk|b z]o/ hf/L ug]{ u/L k|aGwkq tyf lgodfjnLsf] ;+zf]wg :jLs[lt
k|bfg gul/g] Joj:yf ul/Psf] 5 .
41. sf7df8f}+ pkTosf, dxfgu/kflnsf / pk dxfgu/kflnsfdf n3'ljQ ljQLo ;+:yfx¿sf] zfvf gePsf :yfgLo
txsf j8fx¿df afx]s n3'ljQ ljQLo ;+:yfx¿sf] zfvf gePsf :yfgLo txsf j8fx¿df zfvf÷sfof{no vf]Ng
o; a}+ssf] k"j{ :jLs[lt lng' gkg]{ Joj:yf ul/Psf] 5 .
42. n3'ljQ ljQLo ;+:yfx¿n] cfˆgf u|fxs;Fu lng] Aofhb/ clwstd\ !% k|ltzt;Dd lgwf{/0f ug{ ;Sg] Joj:yf
ul/Psf] 5 . ;fy}, lgIf]k ;+sng ug]{ tyf yf]s shf{ sf/f]jf/ ug]{ ;+:yfx¿n] @)&& sflQs b]lv cfwf/ b/ tof/
u/L o; a}+sdf k]z ug'{kg]{ Joj:yf ul/Psf] 5 .
43. n3'ljQ ljQLo ;+:yfn] shf{ k|jfx ubf{ :jLs[t shf{df !=% k|ltzt ;Dd ;]jf z'Ns lng ;Sg] Joj:yf ul/Psf] 5
. ;fy}, yf]s shf{ k|jfx ug]{ ;+:yfn] n3'ljQ ljQLo ;+:yfx¿nfO{ k|jfx ug]{ shf{df )=%) k|ltzt eGbf a9L ;]jf
z'Ns lng gkfOg] / shf{sf] ;Ldf a[l4÷yk ubf{ yk ePsf] /sddf dfq / shf{ gjLs/0f ubf{ plNnlvt b/sf]
@) k|ltzt;Dd ;]jf z'Ns lng ;lsg] Joj:yf ul/Psf] 5 .
44. Ps cfk;df ufEg]÷ufleg] jf k|flKt x'g] n3'ljQ ljQLo ;+:yfx¿nfO{ æa}+s tyf ljQLo ;+:yf Ps cfk;df
ufEg]÷ufleg] -Merger_ tyf k|flKt -Acquisition_ ;DaGwL ljlgodfjnL, @)&# df tf]lsPsf ;'ljwfx¿sf
cltl/Qm b]xfo adf]lhdsf yk ;x'lnot k|bfg ul/g] Joj:yf ldnfOPsf] 5 .
 Psn u|fxs shf{ ;Ldf gf3]sf] C0fLsf] shf{nfO{ ;Ldf leq Nofpg ;do yk ug]{,
 Tff]lsPsf] k'FhL sf]if cg'kft k'¥ofpg' kg]{ ;do yk ug]{,
 ;+:yfsf ;~rfns, k|d'v sfo{sf/L clws[t tyf gfoa k|d'v sfo{sf/L clws[t kbaf6 x6]sf] sDtLdf ^
dlxgf JotLt geO{ o; a}+saf6 Ohfhtkq k|fKt cGo ;+:yfdf ;+rfns jf cGo s'g} klg x}l;otdf sfd ug{
gkfpg] ljBdfg k|fjwfg nfu' gx'g],
45. O{hfhtkqk|fKt n3'ljQ ljQLo ;+:yf Ps cfk;df ufEg] ufleg] jf k|flKt k|lqmofdf ;+nUg eO{ @)&* c;f/
d;fGtleq PsLs[t sf/f]jf/ ;~rfng u/]df dfly tf]lsPsf ;'ljwfx¿sf cltl/Qm b]xfo adf]lhdsf yk ;x'lnot
k|bfg ul/g] Joj:yf ul/Psf] 5 .
 @)&( c;f/ d;fGt;Dd ;~rfng hf]lvdjfkt s'n ;DklQsf] ! k|ltzt /sd dfq hf]lvd efl/t ;DklQ
yk u/] k'Ug],
 jflif{s @) k|ltzt eGbf a9L nfef+; -gub jf af]g;_ ljt/0fsf] k|:tfj u/]df @) k|ltzt dflysf] k|:tfljt
nfef+zsf] @% k|ltzt /sd ;+:yfut ;fdflhs pQ/bfloTj sf]ifdf hDdf ug'{kg]{ Joj:yfdf @)&( c;f/
d;fGt ;Ddsf] nflu 5'6 k|bfg ug]{,
46. o; a}+saf6 Ohfhtkq æsÆ,ævÆ /æuÆ ju{sf a}+s tyf ljQLo ;+:yf Pjd\ æ3Æ au{sf n3'ljQ ljQLo
;+:yfx¿nfO{ PsLs[t lgb]{zg, @)&& hf/L ul/Psf] 5 .
47. kl5Nnf] tLg jif{ nuftf/ gf]S;fgLdf /x]sf ;+:yfx¿, Joj;flos ?kdf ;~rfngdf cfPsf] Ps jif{ Joltt
gePsf ;+:yfx¿, ljut tLg jif{ b]lv ;fwf/0f ;ef gu/]sf ;+:yfx¿, sDtLdf @%) lbgsf] sf/f]af/ d"No gePsf
;+:yfx¿sf] z]o/sf] lwtf]df ;d]t shf{ k|bfg ug{ gkfO{g] Joj:yf ul/Psf] 5 .
48. ljleGg a}+s tyf ljQLo ;+:yfaf6 k|of]hg gv'n]sf s'n JolQmut clwljsif{ shf{ clwstd k|lt JolQm ?= %)
nfv;Dd dfq k|jfx ug{ ;lsg] / o; cl3 ax'a}+lsª sf/f]af/ u/L pQm ;LdfeGbf a9L shf{ lnPsf C0fLx¿n]
@)&* c;f/ d;fGt;Dd s'n JolQmut clwljsif{ shf{ ?= %) nfv;Dd sfod ug'{ kg]{ Joj:yf ul/Psf] 5 .
49. sf]le8–!( af6 k|efljt C0fLsf] xsdf ^ dlxgf jf ;f] eGbf sd cjwLsf] Aofh aSof}tf /x]sf] cj:yfdf
sfnf];"rLdf ;dfj]z ug]{ k|lqmof @)&* c;f/ d;fGt;Ddsf nflu :yug ug'{ kg]{ Joj:yf ldnfOPsf] 5 .
50. ljBdfg Joj:yfsf] cltl/Qm g]kfn ;/sf/ jf k|b]z ;/sf/sf ljleGg lgsfojf6 cg'bfg k|bfg ul/Psf] cj:yfdf
cg'bfg /sdsf] xb;Dd /sd lgsfNg o; a}+ssf] sfnf] ;"rL ;DaGwL Joj:yfn] afwf gkg]{ Joj:yf ldnfOPsf]
5.
51. sn lgIf]k afx]ssf Aofh k|bfg ul/g] lgIf]k vftfx¿df lbOg] clwstd / Go"gtd Aofhb/ aLrsf] cGt/ %
k|ltzt ljGb' eGbf a9Ln] km/s kfg{ gkfO{g] Joj:yf ul/Psf] t/ ;fdflhs ;'/Iff eQfjfktsf] /sd dfq hDdf
x'g] JolQmut lgIf]k vftf tyf cIfosf]if jfktsf] /sd d'2tL lgIf]ksf] ?kdf :jLsf/ ubf{ a}+s tyf ljQLo ;+:yf
/ u|fxs aLrsf] cfk;L ;xdltdf dfly pNn]lvt Aofhb/ eGbf a9L x'g] u/L Aofhb/ sfod ug{ ;lsg] Joj:yf
ldnfO{Psf] 5 .
52. shf{ cjwL e/ kl/jt{g gx'g] u/L k|jflxt shf{df C0fL;Fusf] lnlvt ;xdltdf klxnf] k6s & jif{df / tTkZrft
k|To]s % jif{df Aofhb/ k'g/fjnf]sg ug{ ;lsg] Joj:yf ldnfOPsf] 5 .
53. shf{sf] clu|d e'QmfgL z'Ns tyf :jfk z'Ns ;DaGwdf b]xfo adf]lhsf] Joj:yf ul/Psf] 5 .
 shf{sf] cu|Ld e'QmfgL z"NsM shf{ k|jfx ePsf] @ jif{ leq shf{sf] cu|Ld e'QmfgL ePdf tf]lsPsf] ;]jf
z'Nssf] clwstd zt k|ltzt;Dd, @ jif{ b]vL % jif{ leq shf{ r'Qmf ePdf tf]lsPsf] ;]jf z'Nssf]
clwstd %) k|ltzt;Dd / % aif{ eGbfkl5 shf{ r'Qmf ePdf tf]lsPsf] ;]jf z'Nssf] clwstd @)
k|ltzt;Dd lng ;lsg] .
 shf{ :jfk z"NsM shf{ k|jfx ePsf] @ jif{ leq a}+s kl/jt{g u/]df jSof}tf /sddf tf]lsPsf] ;]jf z'Nssf]
clwstd zt k|ltzt;Dd, @ jif{ b]vL % jif{ leq a}+s kl/jt{g u/]df jSof}tf /sddf tf]lsPsf] ;]jf
z'Nssf] clwstd %) k|ltzt;Dd / % jif{ kl5 a}+s kl/jt{g u/]df jSof}tf /sddf tf]lsPsf] ;]jf z'Nssf]
clwstd @) k|ltzt;Dd lng ;lsg] .
 l:y/ Jofhb/df k|jfx ePsf cfjlws shf{sf] xsdf C0fL ;+usf] ;xdltdf shf{ :jLs[lt kqdf pNn]v
ePadf]lhd tf]lsPsf] ;]jf z'Nssf] zt k|ltzt clu|d e'QmfgL z'Ns jf :Jffk z'Ns lng ;lsg] .
54. sf]le8–!( af6 k|efljt C0fLsf] xsdf ^ dlxgf eGbf a9Lsf] Aofh aSof}tf g/x]sf] cj:yfdf lwtf] lnnfdL
k|lqmof @)&* c;f/ d;fGt;Ddsf nflu :yug ug'{ kg]{ / sf]le8–!( af6 k|efljt C0fLn] cfk\mgf] pBf]u
Joj;fo tyf cfo>f]taf6 ;Dk'0f{ ls:tf e'Qmfg ug{ g;ls Aofh aSof}tfdfq r'Qmf ug{ rfx]df ;f]sf] ljj/0f tyf
lj:t[t hfgsf/L lnlvt ?kdf dfu u/L a}+s tyf ljQLo ;+:yfn] ls:tfsf] Aofh dfq c;"n pk/ ug]{ Joj:yf
ldnfOPsf] 5 .
55. n3'ljQ ljQLo ;+:yfsf C0fLsf] lnlvt cg'/f]wdf sf]le8–!( sf] k|efjsf] ;3gtf / C0fLsf] shf{ e'Qmfg ug]{
Ifdtfsf] ljZn]if0f u/L e'QmfgL cjlw yk ul/Psf] ls:tfsf] ;fFjf / Aofh /sd shf{sf] e'QmfgL cjlwsf] ;dfKtL
kl5sf] ^ dlxgfleq ;dfg ls:tfdf c;'n pk/ ug]{ Joj:yf ldnfOPsf] 5 .
56. Ohfhtkqk|fKt k"jf{wf/ ljsf; a}+sn] k|fb]lzs Pj+ :yfgLo txsf ;/sf/x¿sf] cu'jfO{df Public Private
Partnership (PPP) Model af6 k|al¢{t s[lif, :jf:Yo, ko{6g, lzIff, kmf]x/d}nf Joj:yfkg / 9n lgsf; ;DaGwL
kl/of]hgfx¿df ?= !) s/f]8 jf ;f] eGbf a9L shf{ tyf ;'ljwf k|bfg ug{ ;Sg] Joj:yf ul/Psf] 5 .
57. k"jf{wf/ ljsf; a}+sn] sf/f]jf/ z'? u/]sf] ldltn] $ jif{ ;Dd cfkm\gf] cl3Nnf] qodf;df sfod /x]sf] s'n shf{
;Ldfsf] clwstd Ps ltxfO{ dfq Credit Sale/Purchase/Re-purchase tyf Takeover ug{ ;Sg] Joj:yf
ul/Psf] 5 .
58. k"jf{wf/ ljsf; a}+sn] Ps} k|sf/sf kl/of]hgfx¿df cfˆgf] s'n shf{ jSof}tfsf] a9Ldf %) k|ltzt;Dd shf{ k|jfx
ug{ kfOg] Joj:yfnfO{ ;+:yf ;~rfngdf cfPsf] rf/ jif{;Dd 5'6 k|bfg ug]{ Joj:yf ul/Psf] 5 .
59. k"jf{wf/ ljsf; a}+sn] sf/f]af/ ;~rfng ePsf] ldltn] a9Ldf $ jif{;Dd k|lt:kwf{sf] dfWodaf6 jfl0fHo a}+sx¿df
Aofh k|fKt x'g] u/L -o:tf] lgIf]kaf6 k|fKt Aofh cfDbfgLaf6 sd{rf/LnfO{ af]g; afF8\g gkfOg]_ k|To]s a}+sdf
a9Ldf ?= ! ca{sf] ;Ldfdf ga9\g] u/L lgIf]k hDdf ug{ ;Sg] Joj:yf ul/Psf] 5 .
60. Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfaf6 k|jfx ul/Psf shf{ dWo] sf]le8–!( af6 clt tyf dWod k|efljt
If]qdf k|bfg ul/Psf] shf{sf] xsdf C0fLn] a'emfpg'kg]{ Aofhsf] !) k|ltzt /sd a'emfpg g;s]sf] sf/0fn] @)&&
k'; d;fGt;Dd shf{ k'g/;+/rgf÷k'g/tflnlss/0f ug{ c;dy{ C0fLx¿af6 tf]lsPsf zt{x¿sf] cwLgdf /xL
a'emfpg' kg]{ Aofhsf] % k|ltzt /sd c;"n pk/ u/L @)&* c;f/ d;fGtleq shf{sf]
k'g/;+/rgf÷k'g/tflnsLs/0f ug{ ;Sg] Joj:yf ul/Psf] 5 .
61. Ohfhtkqk|fKt æsÆ,ævÆ, / æuÆ ju{sf a}+s tyf ljQLo ;+:yfn] ;+:yfut ;fdflhs pQ/bfloTj sf]ifaf6 x'g]
vr{sf] al9df % k|ltzt;Dd ljB'tLo sf/f]af/ k|j4{gsf nflu ul/g] vr{nfO{ pQm sf]ifdf vr{ n]Vg ;Sg] Joj:yf
ul/Psf] 5 .
62. Ohfhtkqk|fKt æsÆ, ævÆ, / æuÆ ju{sf a}+s tyf ljQLo ;+:yfn] s'g} dlxgfdf Aofhb/ cGt/sf] ;Ldf g3fPdf
;f]xL qodf; ;Dddf ;Ldfleq Nofpg' kg{] / Aofhb/ cGt/sf] ;Ldf pNnª\3g ug{] ;+:yfsf] ;~rfns ;ldlt tyf
k|d'v sfo{sf/L clws[tnfO{ g]kfn /fi6« a}+s P]g @)%* cg';f/ sf/jfxL ul/g] Joj:yf ul/Psf] 5 .
63. Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+sn] :jLsf/ ug]{ :jb]zL d'b|fsf] sn lgIf]ksf] c+z s'n :jb]zL] lgIf]k
bfloTjsf] !) k|ltzt / Ohfhtkqk|fKt ævÆ tyf æuÆ ju{sf ljQLo ;+:yfx¿n] :jLsf/ ug]{ sn lgIf]ksf] c+z
s'n lgIf]k bfloTjsf] !% k|ltzteGbf a9L sfod ug{ gkfOg] Joj:yf ul/Psf] 5 .
64. sf7df8f}+ pkTosfaflx/ -dxfgu/kflnsf / pkdxfgu/kflnsf afx]ssf :yfgdf_ @)&& k'if d;fGtkl5 b'O{ j6f
zfvf vf]nL ;~rfngdf NofPkZrft sf7df8f}+ pkTosfdf n3'ljQ ljQLo ;+:yfsf] zfvf gePsf] :yfgLo txsf]
j8fx¿df Ps zfvf vf]Ng :jLs[lt k|bfg ug{ ;lsg] Joj:yf ul/Psf] 5 . o;/L sf7df8f}+ pkTosfaflx/ vf]lng]
b'O{ j6f zfvfdWo] sDtLdf Ps zfvf ufpFkflnsfdf vf]lnPsf] x'g'kg]{ 5 .
65. yf]s shf{ k|jfx ug]{ tyf ;j{;fwf/0faf6 lgIf]k ;+sng ug{ :jLs[t k|fKt ;+:yfx¿n] NFRS adf]lhd tof/
ug'{kg]{ ljQLo ljj/0fsf] 9fFrf hf/L ul/Psf] 5 .
66. xfn ;~rfngdf /x]sf :jf:Yo ;]jf k|bfos ;+:yf, c:ktfn jf pBf]ux¿nfO{ lnlSj8 clS;hg Knf06 jf
clS;hg Knf06 :yfkgf ug]{ k|of]hgsf] nflu shf{ dfu ePdf a}+s tyf ljQLo ;+:yfx¿n] cfwf/ b/df shf{
pknAw u/fpg' kg]{ Joj:yf ul/Psf] 5 .
67. Aofh kF'hLs/0fsf] nflu o; a}+saf6 :jLs[lt k|fKt ul/;s]sf ljB't kl/of]hgfx¿sf] Required
CommercialOperation Date kl/jt{g ePdf kl/jlt{t calw;Ddsf] Aofh k'FhLs/0f ug{ o; a}+ssf] :jLs[lt
cfjZos gkg]{ Joj:yf ldnfOPsf] 5 .
68. Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] b]xfoadf]lhd vr{ u/]sf] /sdnfO{ ;+:yfut ;fdflhs pQ/bfloTj
cGtu{t vr{ n]Vg ;Sg] Joj:yf ul/Psf] 5 .
 /fli6«o dxTjsf cfljisf/ s]Gb|, dfgj ;]jf h:tf k/f]ksf/L sfo{ ug]{ Pj+ clt ljkGg ju{sf nflu lzIff tyf
:jf:Yodf lqmofzLn ;+:yfnfO{ a}+s tyf ljQLo ;+:yfn] k|ToIf cg'bfgsf ?kdf k|bfg u/]sf] /sd .
 dxfdf/Lsf] xfnsf] ljifd kl/l:yltnfO{ b[li6ut u/L a}+s tyf ljQLo ;+:yfn] clS;hg l;ln08/, clS;hg
sG;G6]«6/, hLjg /Ifs EoflS;g, cf}ifwL cflbsf] ;xh cfk"lt{sf] nflu k|ToIf ?kdf u/]sf] vr{ Pj+ ;+:yfdf
sfo{/t sd{rf/Lsf] nflu sf]le8–!( h:tf dxfdf/LhGo /f]uaf6 ;'/lIft /fVg, /f]syfd ug{ tyf pkrf/ ubf{
nfUg] -jf:tljs lan adf]lhdsf]_ vr{ .
69. a}+s tyf ljQLo ;+:yfn] ;+:yfut ;fdflhs pQ/bfloTjdf vr{ ubf{ Ps} ef}uf]lns If]q tyf ljifo -h:t}M lzIff,
:Jff:Yo cflb_ df dfq ;Lldt geO{ cfkm\gf] sfo{If]qleqsf ef}uf]lns If]qdf hLjg /Iff, ;fj{hlgs lxt tyf
k/f]ksf/L sfo{nfO{ k|fyldstfdf /fvL Gofof]lrt 9Ën] vr{ ug]{ Joj:yf ldnfOPsf] 5 .
70. Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] z]o/ tyf l8a]~r/df nufgL ug]{ ;DaGwdf b]xfoadf]lhd Joj:yf
ul/Psf] 5 .
 ;j{;fwf/0fdf z]o/ laqmL u/L lwtf]kq ljlgdo ahf/df ;"rLs[t eO;s]sf] ;+ul7t ;+:yfsf] z]o/ tyf
l8a]~r/df Ps jif{eGbf a9L cjlwsf] nflu dfq nufgL ug{ kfpg] / s'g} klg lsl;dsf] k|aGwaf6 ;+ul7t
;+:yfsf] z]o/df cNksfnLg nufgL ug{ gkfpg] .
 Ohfhtkqk|fKt ;+:yfn] v/Lb u/]sf] Ps jif{ JotLt ePsf nufgL dWo]af6 Ps cfly{s jif{df k|fylds
k"FhLsf] ! k|ltzt /sd;Ddsf] nufgL dfq laqmL ug{ ;Sg] . t/, ldlt @)&*÷)@÷!) ;Dd nufgL u/]sf
z]o/ @)&( c;f/ d;fGtleq laqmL ug{ ;lsg] .
 ljkGg ju{ shf{df u0fgf ug]{ k|of]hgsf] nflu afx]s …3Ú ju{sf] n3'ljQ ljQLo ;+:yfsf] z]o/df nufgL ug{
gkfOg] . ldlt @)&*÷)@÷!) ;Dd To:tf] z]o/ v/Lb u/]sf] eP @)&* k'; d;fGtleq laqmL÷ljlgj]z
ul/;Sg'kg]{ .
71. Ohfhtkqk|fKt ;+:yfn] af]nsjf]n -Bidding_ sf] cfwf/df ;+sng x'g] d'2tL lgIf]ksf] xsdf k|sflzt Jofhb/
tLg dlxgf;Dd kl/jt{g ug{ gkfOg] Joj:yf ul/Psf] 5 .
72. sf]le8–!( ;+qmd0f Go"gLs/0fsf nflu hf/L ePsf] lgif]wf1f cjlwe/ / ;f] cjlw ;dfKt ePsf] & lbg;Dd a}+s
tyf ljQLo ;+:yfx¿n] u|fxsaf6 shf{ c;'nLdf s'g}klg k|sf/sf] k]gfN6L jf cltl/St z'Ns lng gkfOg] Joj:yf
ul/Psf] 5 .
73. jfl0fHo a}+sx¿ Ps cfk;df ufEg]÷ufleg] jf k|flKt k|lqmofdf ;+nUg eO{ @)&* c;f/ d;fGtleq PsLs[t
sf/f]af/ ;+rfng u/]df To:tf] jfl0fHo a}+snfO{ @)&( c;f/d;fGt;Dd cf};t Jofhb/ cGt/ dfl;s ?kdf sfod
gu/]df x'g] sf/jfxLdf 5'6 k|bfg ul/Psf] 5 .
74. a}+s tyf ljQLo ;+:yfx¿n] lgIf]k / shf{sf] Jofhb/ kl/jt{g;DaGwL hfgsf/L ;DalGwt u|fxsnfO{
P;PdP;÷Od]ndfk{mt\ tTsfn pknAw u/fpg' kg]{ Joj:yf ul/Psf] 5 .
75. a}+s tyf ljQLo ;+:yfn] sf]le8–!( af6 ljsl;t ePsf] c;xh kl/l:yltnfO{ dWogh/ u/L ljB'tLo dfWodaf6
;d]t u|fxs klxrfg cBfjlws u/L÷u/fO{ ;f] sf] k'li6 ug]{ Joj:yf u/L lgliqmo vftf ;'rf? ug{ ;lsg] Joj:yf
ldnfOPsf] 5 .
76. sf]le8–!( ;+qmd0f Go"gLs/0fsf nflu hf/L ePsf] lgif]wf1f cjlwsf] nflu b]xfoadf]lhd ljz]if Joj:yf ul/Psf]
5.
 lgif]wf1f cjlwe/ / ;f] cjlw ;dfKt ePsf] Ps dlxgf;Dd a}+s tyf ljQLo ;+:yfn] s'g} klg k|sf/sf]
c;'nL;DaGwL ;"rgf jf lnnfdL;DaGwL ;"rgf hf/L ug{ gkfOg] .
 lgif]wf1f cjlwdf Dofb ;dfKt ePsf d'2lt lgIf]k, hdfgt tyf k|tLtkq / cGo shf{sf] xsdf ;DalGwt
u|fxsn] cg'/f]w u/]df a}+s tyf ljQLo ;+:yfn] cfjZos k|lqmof k"/f u/L gjLs/0f ug{ ;Sg] .
 a}+s tyf ljQLo ;+:yfn] lgif]wf1fsf] cjlwdf shf{sf] ls:tf jf Jofh e'QmfgL u/L ljZj;gLotf sfod
ug{;Sg] u|fxsnfO{ k|f]T;fxg:j?k Aofhb/ jf Aofh /sddf 5'6 k|bfg ug{ ;Sg] . ;~rfns ;ldltn] o:tf]
5'6;DaGwL Joj:yfsf] lg0f{o u/L j]a;fO6df ;fj{hlgs u/L kf/bzL{ 9+un] nfu" ug'{kg]{ .
cg';"rL @=@ M ;dli6ut lg/LIf0f ul/Psf jfl0fHo a}+sx¿
-s_ ;dli6ut :ynut lg/LIf0f -hf]lvddf cfwfl/t_
! Unf]an cfOPdO a}+s ln= # ;]Gr'/L sdlz{on a}+s ln=
@ l;len a}+s ln= $ l;l6hG; a}+s OG6/g]zgn ln=
-v_ nlIft :ynut lg/LIf0f -hf]lvddf cfwfl/t_
! d]uf a}+s g]kfn ln= # g]kfn a+unfb]z a}+s ln=
@ k|fOd sdlz{on a}+s ln= $ l;¢fy{ a}+s ln=
-u_ ljz]if lg/LIf0f
! a}s ckm sf7df8f}+ ln= $ l;len Soflk6n dfs]{6 ln=
@ ;g/fOh a}+s ln= % g]kfn a+unfb]z a}+s ln=
# k|e' a}+s ln= ^ df5fk'R5«] a}+s ln=
-3_ AML/CFTdf cfwfl/t /xL ljz]if lg/LIf0f

! Unf]an cfOPdO a}+s ln= ( l;¢fy{ a}+s ln=
@ ;flgdf a}+s ln= !) s[lif ljsf; a}+s ln=
# Pe/]i6 a}+s ln= !! PgPdla a}+s ln=
$ ;g/fO{h a}+s ln= !@ a}+s ckm sf7df08f} ln=
% Pg;L;L a}+s ln= !# s'df/L a}+s ln=
^ g]kfn OGe]i6d]G6 a}+s ln= !$ :6\of088{ rf6{8{ a}+s g]kfn ln=
& Pg\cfO;L Plzof a}+s ln= !% glan a}+s ln=
* g]kfn a}+s ln= !^ g]kfn P;= aL= cfO{ a}+s ln=
cg';"rL @=# M ;dli6ut lg/LIf0f ul/Psf ljsf; a}+sx¿

s= :ynut lg/LIf0f
cg'kfngfdf cfwfl/t ;dli6ut lg/LIf0f
!= s0ff{nL 8]enkd]G6 a}+s lnld6]8 @= l;Gw' ljsf; a}+s lnld6]8
hf]lvddf cfwfl/t ;dli6ut lg/LIf0f
!= ul/df ljsf; a}+s lnld6]8 $= d'lQmgfy ljsf; a}+s lnld6]8
@= Hof]lt ljsf; a}+s lnld6]8 %= dxfnIdL ljsf; a}+s lnld6]8
#= ;f+lu|nf ljsf; a}+s lnld6]8 ^= ;fOg /];'Ëf 8]enkd]G6 a}+s lnld6]8
v= ljz]if lg/LIf0f
!= l;Gw' ljsf; a}+s lnld6]8 @= Hof]lt ljsf; a}+s lnld6]8
cg';"rL @=$ M ;dli6ut lg/LIf0f ul/Psf n3'ljQ ljQLo ;+:yfx¿
-s_= :ynut lg/LIf0f
qm=;= ;+:yfsf] gfd
!= lgw{g pTyfg n3'ljQ ljQLo ;+:yf lnld6]8, gS;fn, sf7df8f}+
@= cf/Pdl8;L n3'ljQ ljQLo ;+:yf lnld6]8, k'tnL;8s, sf7df8f}+
#= l5d]s n3'ljQ ljQLo ;+:yf lnld6]8, k'/fgf]afg]Zj/, sf7df8f}+
$= :jfjnDag n3'ljQ ljQLo ;+:yf lnld6]8, sdnkf]v/L, sf7df8f}+
%= ;fgf ls;fg n3'ljQ ljQLo ;+:yf lnld6]8, ;'ljwfgu/, sf7df8f}+
^= :j/f]huf/ n3'ljQ ljQLo ;+:yf lnld6]8, ag]kf, sfe|]knf~rf]s
&= km:6{ dfOqmf]kmfOgfG; n3'ljQ ljQLo ;+:yf lnld6]8, 1fg]Zj/ sf7df8f}+
*= sflnsf n3'ljQ ljQLo ;+:yf lnld6]8, kf]v/f, sf:sL
(= nIdL n3'ljQ ljQLo ;+:yf lnld6]8, dxf/fhu~h, sf7df8f}+
!)= l;len n3'ljQ ljQLo ;+:yf lnld6]8, r'Rr]kf6L, sf7df8f}+
!!= km/jf8{ sDo'lgl6 dfOqmf]kmfOgfG; n3'ljQ ljQLo ;+:yf lnld6]8, b'xaL, ;'g;/L
!@= u|fdL0f ljsf; n3'ljQ ljQLo ;+:yf lnld6]8, a'6jn, ?kGb]xL
!#= ;kf]6{ dfOqmf]kmfOgfG; n3'ljQ ljQLo ;+:yf lnld6]8, xfF;kf];f, O6x/L
!$= hLjg ljsf; n3'ljQ ljQLo ;+:yf lnld6]8, s6x/L, df]/Ë
-v_= ljz]if :ynut lg/LIf0f
!= gf8]k n3'ljQ ljQLo ;+:yf lnld6]8, uh'/L, wflbª
cg';"rL @=% M 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= !(= /fli6«o jfl0fHo a}+s
@= nIdL a}+s ln= @)= s}nfz ljsf; a}+s ln=
#= l;len a}+s ln= @!= b]jM ljsf; a}+s ln=
$= gljn a}+s ln= @@= s'df/L a}+s ln=
%= l;l6hG;\ a}+s O06/g]zgn ln= @#= ;f+lu|nf 8]enkd]06 a}+s ln=
^= l;4fy{ a}+s ln= @$= cf]d 8]enkd]06 a}+s ln=
&= a}+s ckm sf7df08" ln= @%= efu{j ljsf; a}+s ln=
*= k|e' a}+s ln= @^= dxfnIdL ljsf; a}+s ln=
(= ;g\/fOh a}+s ln= @&= u'x]Zj/L dr]{06 a}+lsª P08 kmfOgfG; ln=
!)= ;]~r'/L sdl;{on a}+s ln= @*= cfO;LPkm;L kmfOgfG; ln=
!!= g]kfn a+unfb]z a}+s ln= @(= u'8ljn kmfOgfG; ln=
!@= PgPdla a}+s ln= #)= gful/s nufgL sf]if
!#= ;flgdf a}+s ln= #!= g]kfn OGe]i6d]06 a]+s ln=
!$= hgtf a}+s g]kfn ln= #@= Unf]an cfO{PdO{ a}+s ln=
!%= s[lif ljsf; a}+s ln= ##= PS;]n 8]enkd]06 a}+s ln=
!^= df5fk'R5«] a}+s ln= #$= ;]G6«n kmfOgfG; ln=
!&= PgcfO{;L Plzof a}+s ln= #%= >LOGe]i6d]06 P08 kmfOgfG; s+=ln=
!*= k|fO{d sdl;{on a}+s ln=
cg';"rL @=^ M j}b]lzs /f]huf/ artkqsf] laqmL Ph]06sf] sfo{ ug{
Ohfhtk|fKt ;+:yfx¿
qm=;+= a}+s tyf /]ld6\ofG; sDkgLx¿sf] gfd 7]ufgf
!= l;l6hG; a}+s OG6/g]zgn lnld6]8 sdnfbL, 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}+
!)= ;]jf /]ld6 k|f=ln= s'n]Zj/, sf7df8f}+
cg';"rL @=& M ;+rfns ;ldlt

-@)&* c;f/ d;fGt_
>L dxfk|;fb clwsf/L cWoIf
>L lzlz/s'df/ 9'Ëfgf, ;lrj, cy{ dGqfno ;b:o
8f=gLnd 9Ëfgf -ltlD;gf_ ;b:o
>L adaxfb'/ ld> ;b:o
k|f= 8f= >L/fd kf}8\ofn ;b:o
>L /fdhL /]UdL ;b:o
8f= ;'jf]ws'df/ s0f{ ;b:o
cg';"rL @=* M ljlzi6 >]0fL / k|yd >]0fL clws[tx¿sf] gfdfjnL
-@)&* c;f/ d;fGt_
clws[t ljlzi6
1. >L e'jg sF8]n sfo{sf/L lgb]{zs, e'QmfgL k|0ffnL ljefu
2. 8f= g]lkmndftlË df:s] sfo{sf/L lgb]{zs, ueg{/sf] sfof{no
3. >L b]js'df/ 9sfn sfo{sf/L lgb]{zs, a}+s tyf ljQLo ;+:yf lgodg ljefu
4. >L d's'Gbs'df/ If]qL sfo{sf/L lgb]{zs, ljQ Joj:yfkg ljefu
5. >L lktfDa/ e08f/L sfo{sf/L lgb]{zs, ljQ sDkgL ;'kl/j]If0f ljefu
6. >L Clifs]z e§ sfo{sf/L lgb]{zs, ;DklQ tyf ;]jf ljefu
7. >L k|bLk/fh kf}8\ofn sfo{sf/L lgb]{zs, ljsf; a}+s ;'kl/j]If0f ljefu
8. 8f= u'0ffs/ e§ sfo{sf/L lgb]{zs, a}+s ;'kl/j]If0f ljefu
9. >L g/]z zfSo sfo{sf/L lgb]{zs, /fi6« C0f Joj:yfkg ljefu
10. >L ;'dgs'df/ clwsf/L sfo{sf/L lgb]{zs, n3'ljQ ;+:yf ;'kl/j]If0f ljefu
11. 8f= k|sfzs'df/ >]i7 sfo{sf/L lgb]{zs, cfly{s cg';Gwfg ljefu
12. >L /]jtLk|;fb g]kfn sfo{sf/L lgb]{zs, d'b|f Joj:yfkg ljefu
13. >L /fd' kf}8]n sfo{sf/L lgb]{zs, ljb]zL ljlgdo Joj:yfkg ljefu
14. >L lj>'t yfkf sfo{sf/L lgb]{zs, cfGtl/s n]vfk/LIf0f ljefu
15. >L /fdaxfb'/ dfgGw/ sfo{sf/L lgb]{zs, a}+lsª ljefu
16. >L bof/fd zdf{ k+u]gL sf=d'= sfo{sf/L lgb]{zs,;+:yfut of]hgf tyf hf]lvd Joj:yfkg ljefu
17. >L t'n;Lk|;fb l3ld/] sf=d'= sfo{sf/L lgb]{zs, hgzlQm Joj:yfkg ljefu
clws[t k|yd
1. >L u'?k|;fb kf}8]n lgb]{zs, ljb]zL ljlgdo Joj:yfkg ljefu
2. >L ladn/fh vgfn lgb]{zs, ;DklQ tyf ;]jf Joj:yfkg ljefu
3. >L ljgf]b/fh cfrfo{ lgb]{zs, 6S;f/ dxfzfvf
4. >L /fdk|;fb uf}td lgb]{zs, n3'ljQ ;+:yf ;'kl/j]If0f ljefu
5. >L ls/0f kl08t lgb]{zs, a}+s tyf ljQLo ;+:yf lgodg ljefu
6. >L ;To]Gb| ltldlN;gf lgb]{zs, g]kfn /fi6« a}+s, lj/f6gu/ sfof{no
7. >L r]tk|;fb pk|]tL lgb]{zs, ljsf; a}+s ;'kl/j]If0f ljefu
8. >L /f]zgs'df/ l;Ub]n lgb]{zs, a}+s ;'kl/j]If0f ljefu
9. 8f= /fdz/0f v/]n lgb]{zs, cg';Gwfg ljefu
10. 8f= l8NnL/fd kf]v|]n lgb]{zs, cfly{s cg';Gwfg ljefu
11. >L bL3{axfb'/ /fjn lgb]{zs, ljQLo hfgsf/L OsfO{
12. >L lgZrn clwsf/L lgb]{zs, e'QmfgL k|0ffnL ljefu
13. >L cg'h bfxfn lgb]{zs, d'b|f Joj:yfkg ljefu
14. >L lbks/fh nfld5fg] lgb]{zs, ljQ sDkgL ;'kl/j]If0f ljefu
15. >L /fhgljqmd yfkf lgb]{zs, ljsf; a}+s ;'kl/j]If0f ljefu
16. >L /fh]Gb| e§/fO{ lgb]{zs, ;DklQ tyf ;]jf Joj:yfkg ljefu
17. >L lxdk|;fb g]pkfg] lgb]{zs, a}+s ;'kl/j]If0f ljefu
18. >L cfgGb kf}8\ofn lgb]{zs, a}+s;{ k|lzIf0f s]Gb|
19. >L d'lQmgfy ;fksf]6f lgb]{zs, ueg{/sf] sfof{no
20. >L ;'idf /]UdL -l/hfn_ lgb]{zs, ;+:yfut of]hgf tyf hf]lvd Joj:yfkg ljefu
21. >L uf]ljGbk|;fb gflunf g]kfn /fi6« a}+s, g]kfnu~h sfof{no
22. >L dLgf kf08] lgb]{zs, a}+s tyf ljQLo ;+:yf lgodg ljefu
23. >L ;'efifrGb| l3ld/] lgb]{zs, g]kfn /fi6« a}+s, wgu9L sfof{no
24. >L >[hgf af:tf]nf lgb]{zs, a}+lsª sfof{no
25. >L a'4/fh zdf{ lgb]{zs, a}+s tyf ljQLo ;+:yf lgodg ljefu
26. >L ;'lbk k'mFofn lgb]{zs, g]kfn /fi6« a}+s, l;4fy{gu/ sfof{no
27. >L lgef >]i7 lgb]{zs, a}+lsª sfof{no
28. >L l8nf/fd ;'j]bL lgb]{zs, a}+s ;'kl/j]If0f ljefu
29. >L s]zjaxfb'/ s]=;L= lgb]{zs, ljQ Joj:yfkg ljefu
30. >L z}n]Gb| /]UdL lgb]{zs, /fi6« C0f Joj:yfkg ljefu
31. >L lj/]Gb|bQ cjl:y lgb]{zs, a}+lsª sfof{no
32. >L b]j]Gb| uf}td lgb]{zs, ;DklQ tyf ;]jf Joj:yfkg ljefu
33. >L O{Zj/Lk|;fb e§/fO{ lgb]{zs, g]kfn /fi6« a}+s, kf]v/f sfof{no
34. >L /fhgb]j e§/fO{ lgb]{zs, n3'ljQ ;+:yf ;'kl/j]If0f ljefu
35. >L nIdLk|;fb k|;fO{ lgb]{zs, ;+:yfut of]hgf tyf hf]lvd Joj:yfkg ljefu
36. >L /d]z cfrfo{ lgb]{zs, hgzlQm Joj:yfkg ljefu
37. 8f= /fhgs[i0f kGt lgb]{zs, g]kfn /fi6« a}+s, aL/u~h sfof{no
38. >L b'u]{zkf]kfn >]i7 lgb]{zs, g]kfn /fi6« a}+s, hgsk'/ sfof{no
39. >L OGb|f rDnfufO{ -d}gfnL_ lgb]{zs, ljb]zL ljlgdo Joj:yfkg ljefu
40. >L /Ghgf kf}8]n kl08t lgb]{zs, ljQ Joj:yfkg ljefu
41. >L gL/f tfNrfe8]n lgb]{zs, d'b|f Joj:yfkg ljefu
42. >L lj1fg/fh ;'j]bL lgb]{zs, hgzlQm Joj:yfkg ljefu
43. >L yfg]Zj/ cfrfo{ lgb]{zs, sfg"g dxfzfvf
44. >L gf/fo0fk|;fb kf]v|]n lgb]{zs, ueg{/sf] sfof{no
45. >L dfwj b+ufn lgb]{zs, cfly{s cg';Gwfg ljefu
46. >L lzj/fd bjf8L lgb]{zs -cfO{=6L=_, ;"rgf k|ljlw ljefu
47. >L cfof{ hf]zL sf=d'= lgb]{zs, cfly{s cg';Gwfg ljefu
48. >L ljgf]b/fh n]vs sf=d'= lgb]{zs, ljQ sDkgL ;'kl/j]If0f ljefu
49. >L af;' b]j e§/fO{ sf=d'= lgb]{zs, ljb]zL ljlgdo Joj:yfkg ljefu
50. czf]s l3ld/] 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
#
g]kfn /fi6« a}+ssf] jflif{s ljQLoljj/0f
;DklQ tyf bfloTj

3=1 @)&* c;f/ d;fGtsf] jf;nftcg';f/ g]kfn /fi6« a}+ssf]
;DklQ tyf bfloTj @)&& c;f/ d;fGtsf] t'ngfdf (=*( rf6{ #=!
g]kfn /fi6« a}+ssf] ;DklQ ;+/rgf
k|ltztn] j[l4 eO{ ?= !% va{ #* ca{ ^# s/f]8 *% nfv 14.6
*( xhf/ sfod ePsf] 5 . @)&^ c;f/ d;fGtsf] 44.8
t'ngfdf @)&& c;f/ d;fGtdf s'n ;DklQ tyf bfloTj
#!=) k|ltztn] a[l4 eO{ ?= !$ va{{ () s/f]8 # nfv ^*
xhf/ /x]sf] lyof] .
40.6
3=2 @)&* c;f/ d;fGtdf sfod s'n ;DklQdf nufgLsf] c+z
$$=&^ k|ltzt, gub tyf gub;/xsf ;DklQsf] c+z
nufgL
$)=^$ k|ltzt / afFsL cGo ;DklQsf] c+z !$=^) k|ltzt gub tyf gub ;/xsf ;DklQ
/x]sf] 5 . @)&& c;f/ d;fGtdf pko'{Qm ;DklQx¿sf] c+z cGo ;DklQ
qmdzM %#=$! 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] 36L ?= ^ va{ ** ca{ &@ s/f]8 !% nfv %! xhf/ sfod ePsf] 5 . @)&& c;f/ d;fGtdf
pk/f]Qm adf]lhdsf] nufgL ?= & va{ $& ca{ *$ 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] j[l4 eO{ ?= ^ va{ @% ca{ @# s/f]8 (^ nfv &$ xhf/ sfod ePsf] 5 . @)&& c;f/
d;fGtdf gub tyf gub ;/xsf ;DklQ ?= % va{ %% ca{ ^! s/f]8 %( nfv *) xhf/ /x]sf] lyof] .
3=5 @)&* c;f/ d;fGtsf] s'n bfloTj tyf OlSj6Ldf rf6{ #=@
bfloTjsf] c+z &^=*^ k|ltzt tyf OlSj6Lsf] c+z @#=!$ g]kfn /fi6« a}+ssf] bfloTj ;+/rgf
k|ltzt /x]sf] 5 . @)&& c;f/ d;fGtdf pko'{Qm 4.6%
bfloTjx¿sf] c+z qmdzM &^=$@ k|ltzt / @#=%* k|ltzt 17.7%
/x]sf] lyof] .
3=6 @)&* c;f/ d;fGtdf sfod s'n bfloTjdf rngrNtLdf
56.6%
/x]sf] gf]6sf] c+z %^=^! k|ltzt, a}+s tyf ljQLo 21.1%
;+:yfx¿sf] lgIf]k bfloTjsf] c+z @!=!! k|ltzt, g]kfn
;/sf/sf] lgIf]k bfloTjsf] c+z !&=&@ k|ltzt / afFsL cGo
rngrNtLdf /x]sf] gf]6
bfloTjsf] c+z $=%^ k|ltzt /x]sf] 5 . @)&& c;f/ a}+s tyf ljQLo ;+:yfx?sf] lgIf]k bfloTj
d;fGtdf pko'{Qm bfloTjx¿sf] c+z qmdzM %$=!* k|ltzt, g]kfn ;/sf/sf] lgIf]k
cGo bfloTj
@&=*$ 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
?= ^ va{ ^( ca{ %! s/f]8 #& nfv %* xhf/ sfod ePsf] 5 . @)&& c;f/ d;fGtdf rngrNtLdf
/x]sf] gf]6sf] /sd ?= % va{ &( ca{ &# s/f]8 *^ nfv #@ xhf/ /x]sf] lyof] .
3=8 @)&& c;f/ d;fGtsf] t'ngfdf a}+s tyf ljQLo ;+:yfx¿sf] o; a}+sdf /x]sf] lgIf]kdf !^=@ k|ltztn]
36L @)&* c;f/ d;fGtdf ?= @ va{ $( ca{ ^# s/f]8 ( nfv @% xhf/ /x]sf] 5 . @)&& c;f/
d;fGtdf To:tf] lgIf]k bfloTj ?= @ va{ (& ca{ *% s/f]8 @@ nfv &# xhf/ /x]sf] lyof] .
3=9 @)&& c;f/ d;fGtsf] t'ngfdf o; a}+sdf /x]sf] g]kfn ;/sf/sf] lgIf]kdf $&=@$ k|ltztn] j[l4 eO{
@)&* c;f/ d;fGtdf ?= @ va{ ( ca{ %& s/f]8 &* nfv &$ xhf/ /x]sf] 5 . @)&& c;f/ d;fGtdf
To:tf] lgIf]k bfloTj ?= ! va{ $@ ca{ #$ 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] j[l4 ePsf] 5 .
o; cGtu{t hu]8f sf]if &=(^ k|ltztn] j[l4 eO{ ?= # va{ %) ca{ (& s/f]8 ^@ nfv ## xhf/ /x]sf]
5 . @)&& c;f/ d;fGtdf pQm sf]ifdf ?= # va{ @% ca{ * s/f]8 ^# nfv $! xhf/ /x]sf] lyof] .
3=11 @)&& c;f/ d;fGtdf o; a}+ssf] z]o/ k"FhL ?= % ca{ /x]sf]df @)&* c;f/ d;fGtdf ;d]t ;f]xL /sd
sfod /x]sf] 5 .
cfo ljj/0f
3=12 @)&& ;fpg ! ut]b]lv @)&* c;f/ #! ut];Ddsf] rf6{ #=#
cfo ljj/0f cg';f/ cfly{s jif{ @)&&÷&* df g]kfn g]kfn /fi6« a}+ssf] ;+rfng cfDbfgL ;+/rgf
/fi6« a}+ssf] hDdf v'b ;+rfng cfDbfgL cl3Nnf] jif{sf] 7.7 % 4.1 %
t'ngfdf @$=(^ k|ltztn] x|f; cfO{ ?= @$ ca{ &#
s/f]8 & nfv @& xhf/ sfod ePsf] 5 . cfly{s jif{
@)&&÷&* sf] v'b ;+rfng cfDbfgLdf v'b Aofh
cfDbfgLsf] c+z **=@# k|ltzt, ljb]zL ljlgdo vl/b
laqmLaf6 cfDbfgL &=& k|ltzt / cGo ;+rfng
cfDbfgLsf] c+z $=)& k|ltzt /x]sf] 5 . 88.20 %
3=13 v'b Aofh cfDbfgL cl3Nnf] jif{sf] t'ngfdf ;dLIff v'b Jofh cfDbfgL
jif{df @^=#& k|ltztn] x|f; cfO{ ?= @! ca{ *@ s/f]8 ljb]zL ljlgdo vl/b laqmLaf6 cfDbfgL
^ xhf/ sfod ePsf] 5 eg] ljb]zL ljlgdo cGo cfDbfgL
vl/blaqmLaf6 x'g] cfDbfgL !!=!! k|ltztn] j[l4 eO{
?= ! ca{ () s/f]8 #* nfv $) xhf/ sfod ePsf] 5 . To;}u/L, cGo cfDbfgLdf #%=%! k|ltztn] x|f;
cfO{ (# s/f]8 ^( nfv *^ xhf/ sfod ePsf] 5 eg] z'Ns tyf sld;gtk{m cl3Nnf] jif{sf] t'ngfdf
;dLIff jif{df !)%=&! k|ltztn] v'b cfDbfgLdf sdL cfO{ ?= *@ nfv (* xhf/ v'b gf]S;fgL sfod
ePsf] 5 .
3=14 cfly{s jif{ @)&&÷&* sf] ljb]zL ljlgdo tyf cGo ;DklQ k'gd"{NofÍg nfe÷xflg ;dfof]hg cl3sf] v'b
cfo cl3Nnf] jif{sf] t'ngfdf #!=#( k|ltztn] x|f; cfO{ ?= !( ca{ #% s/f]8 ^$ nfv &) xhf/ sfod
ePsf] 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 nfe ?= * ca{ !( s/f]8 @@ nfv !! xhf/ / ;'g tyf rfFbL
k'gd"{NofÍg nfe ?= # ca{ ^( nfv @* xhf/ ;dfof]hg kZrft\ v'b cfo ?= #) ca{ %% s/f]8 %^ nfv
( xhf/ sfod ePsf] 5 . ut jif{ v'b cfo ?= ! va{ & ca{ ($ s/f]8 ^! nfv @$ xhf/ /x]sf] lyof] .
3=16 ;dLIff jif{df cGo lj:t[t (Comprehensive) cfo÷JookZrft\sf] s'n lj:t[t cfo ?= #@ ca{ %% s/f]8
!% nfv #( xhf/ /x]sf] 5 . cl3Nnf] jif{ s'n lj:t[t cfo ?= ! va{ ( ca{ $% s/f]8 @! nfv $) xhf/
/x]sf] lyof] .
g]kfn /fi6« a}+ssf] jflif{s ljQLo ljj/0f
NEPAL RASTRA BANK
STATEMENT OF FINANCIAL POSITION
As on 31st Asar, 2078 (15th JULY, 2021)
Figures in NRs.
Particulars Notes As on 31-3-2078 As on 31-3-2077
ASSETS
Cash and Cash Equivalents 4.1 625,239,674,554 555,615,980,728
Trading Assets 6,477,636,202 -
Loans and Advances to Bank and Financial Institutions 4.2 122,703,932,366 7,487,473,703
Loans and Advances to Others 4.3 15,516,984,591 12,414,430,212
Overdraft to Government of Nepal - -
Gold and Silver at Fair Value 4.4 74,016,326,790 71,009,398,875
Investment Securities 4.5 688,721,551,355 747,848,059,601
Inventories 4.6 1,780,867,822 2,092,693,014
Investment Properties - -
Property, Plant and Equipment 4.7 3,407,914,895 2,923,758,243
Intangible Assets 4.8 63,862,300 86,190,992
Other Assets 4.9 709,838,933 645,266,374
TOTAL ASSETS 1,538,638,589,808 1,400,123,251,742
LIABILITIES AND EQUITY
LIABILITIES
Financial Liabilities held for Trading - -
Bills Payable 358,166,889 322,458,714
Deposits from Bank and Financial Institutions 4.10 249,630,925,694 297,852,272,797
Deposit from Government of Nepal 209,577,874,327 142,340,191,367
Deposits from Others 4.11 19,455,135,103 18,733,175,742
Short Term Borrowings 4.12 - -
IMF Related Liabilities 4.13 23,024,973,324 20,904,127,242
Staff Liabilities 4.14 2,754,451,836 3,194,902,864
Other Liabilities 4.15 1,685,424,009 951,149,514
Currency in Circulation 4.16 669,513,758,854 579,738,632,391
Surplus Payable to Government of Nepal 4.17 (a) 6,661,646,673 6,000,000,000
Total Liabilities 1,182,662,356,709 1,070,036,910,631
EQUITY
Capital 5,000,000,000 5,000,000,000
Reserves & Surplus 4.17 (b) 350,976,233,099 325,086,341,111
TOTAL EQUITY 355,976,233,099 330,086,341,111
TOTAL LIABILITIES AND EQUITY 1,538,638,589,808 1,400,123,251,742
Notes referred above and significant disclosures are integral part of this statement.
------------------------- -------------------------- -------------------------- --------------------------

Mr. Mukunda Kumar Chhetri Mr. Bam Bahadur Mishra Dr. Neelam Dhungana Timsina CA. Dr. Suvod Kumar Karn
Executive Director Deputy Governor Deputy Governor Board Member
Financial Mgnt. Department
As per our report of even date

-------------------------- --------------------------
Mr. Ramjee Regmi Dr. Sri Ram Poudyal
-------------------------- --------------------------
Board Member Board Member
CA. Anup Kumar Shrestha CA. Sudarshan Raj Pandey
BRS Neupane & Co. S.R. Pandey & Co.
Chartered Accountants Chartered Accountants
-------------------------- --------------------------
Mr. Madhu Kumar Marasini Mr. Maha Prasad Adhikari
Secretary MOF/Board Member Governor
-------------------------- -------------------------
CA. Bijay Kumar Agrawal Ms. Rammaya Kunwar
B.K. Agrawal & Co. Deputy Auditor General
Date: 2078/07/26 Chartered Accountants
Place: Kathmandu
111
NEPAL RASTRA BANK

STATEMENT OF NET INCOME AND OTHER COMPREHENSIVE INCOME
For the Year ended on 31st Asar, 2078 (15th JULY, 2021)
Figures in NRs.
For the Year Ended For the Year Ended
Particulars
Notes 31-03-2078 31-03-2077
Interest Income 4.18 21,943,028,677 29,734,386,370
Interest Expense 4.19 (123,022,077) (98,269,150)
Net interest Income 21,820,006,600 29,636,117,220
Fee and Commission Income 4.20 92,042,521 169,606,786
Fee and Commission Expense 4.21 (100,340,659) (24,182,200)
Net Fee and Commission Income (8,298,138) 145,424,586
Net Trading Income 4.22 74,816,604 -
Net income from Other Financial Instruments at Fair Value
through Profit or Loss - -
Foreign Exchange Gain/(Loss) - Realised 1,903,840,197 1,713,421,285
Other Income 4.23 936,986,844 1,452,981,613
Total Operating Income 24,727,352,107 32,947,944,704
Impairment Allowance on Financial Assets - (1,843,923)
Impairment Allowance on Financial Assets Written back 3,375,258 10,400,254
Net Operating Income 24,730,727,365 32,956,501,035
Personnel Expenses 4.24 (2,716,278,909) (2,854,486,599)
Depreciation, Amortisation and Impairment of Non-Financial 4.25 (256,578,914) (171,591,575)
Assets
Operating Expenses 4.26 (2,401,399,369) (1,719,045,781)
Distributable Net Income/(Expenditure) 19,356,470,173 28,211,377,080
Foreign Exchange Gain/(Loss) - Unrealised 8,192,211,285 58,927,429,280
Gold and Silver Revaluation Gain/(Loss) 3,006,927,915 20,807,318,228
Securities Revaluation Gain/(Loss) - -
Net Income/(Expenditure) for the year 30,555,609,373 107,946,124,588
Other Comprehensive Income

(i) Items that will not be reclassified to profit or loss: 1,995,929,286 1,506,015,328
Actuarial gain (Loss) in defined benefit Retirement Schemes 1,008,028,980 467,268,203
Net Change in Fair value of Equity Instruments 987,900,306 1,038,747,125
(ii) Items that are or may be reclassified to profit or loss: - -
Other Comprehensive Income 1,995,929,286 1,506,015,328

Total Comprehensive Income 32,551,538,659 109,452,139,916
Notes referred above and significant disclosures are integral part of this statement.
------------------------- -------------------------- -------------------------- --------------------------


-------------------------- --------------------------
Board Member Board Member -------------------------- --------------------------
Chartered Accountants Chartered Accountants
--------------------------
Mr. Madhu Kumar Marasini --------------------------
Secretary MOF/Board Member Mr. Maha Prasad Adhikari
Governor -------------------------- -------------------------
B.K. Agrawal & Co. Deputy Auditor General
Date: 2078/07/26 Chartered Accountants
Place: Kathmandu
112
NEPAL RASTRA BANK
STATEMENT OF CASH FLOWS
Figures in NRs.
For the Year Ended For the Year Ended
PARTICULARS
31-3-2078 31-3-2077
Cash Flow From Operating Activities
Adjustments
Depreciation & Amortisation 256,578,914 171,591,575
Dividend Income (65,036,629) (39,188,282)
Impairment Allowance on Financial Assets - 1,843,923
Provisions no Longer Required Written Back (3,375,258) (10,400,254)
Grant Income (123) (476,098,050)
Profit from Sale of Assets/ Investments (1,745,456) (3,041,208)
Assets Written Off 269,952 389,034
Interest paid on IMF Liabilities 8,566,249 57,807,978
Foreign Exchange Gain/(Loss) - Unrealised (8,192,211,285) (58,927,429,280)
Net Gold and Silver Revaluation Gain/(Loss) (3,006,927,915) (20,807,318,228)
Securities Revaluation Gain/(Loss)
Actuarial gain (Loss) in defined benefit Retirement Schemes 1,008,028,980 467,268,203
Cash Flow From Operation Before Inc / Dec in Operating Assets 20,559,756,802 28,381,549,999
(Increase)/Decrease in Operating Assets (124,546,021,351) 18,537,487,409
Loans & Advances (118,319,013,042) 18,861,273,411
Trading Assets (6,477,636,202) -
Inventories 315,200,450 (157,017,833)
Other Assets (64,572,557) (166,768,169)
Increase/(Decrease) in Operating Liabilities 21,824,998,883 157,942,369,029
Government Deposit 67,237,682,960 46,734,819,900
Deposit Liabilities (47,499,387,742) 109,947,766,459
Bills Payable 35,708,175 100,630,609
Short Term Borrowings - -
IMF Deposit 1,757,172,023 260,548,220
Staff Liabilities (440,451,028) 861,958,721
Other Liabilities 734,274,495 36,645,120
Net Cash Flow From Operating Activities Total (A) (82,161,265,666) 204,861,406,437
Cash Flow From Investing Activities
Net (Incr)/Decr in Investment Securities 60,114,408,552 (523,498,639,656)
Gold & Silver - 160,456
Purchase of Property, Plant & Equipment (732,334,596) (1,508,895,004)
Sale of Property, Plant & Equipment 19,528,645 36,854,078
Purchase of Intangible Assets (4,125,419) (20,044,054)
Dividend Income 65,036,629 39,188,282
Net Cash Flow From Investing Activities Total (B) 59,462,513,811 (524,951,375,898)
Cash Flow From Financing Activities
Bank Note Issued 89,775,126,463 76,488,453,418
Increase/Decrease in ECF/RCF Loan & SDR Allocation 363,674,182 329,981,387
Interest paid on IMF Liabilities (8,566,249) -57,807,978
Surplus Paid to GON (6,000,000,000) -12,020,000,000
Net Cash Flow From Financing Activities Total (C) 84,130,234,396 64,740,626,827
Net Cash Flow for the Year (A+B+C) 61,431,482,541 (255,349,342,634)
Revaluation Gain or Loss on Foreign Exchange 8,192,211,285 58,927,429,280
Cash and Cash Equivalent at the Beginning of the Year 555,615,980,728 752,037,894,082
Cash and Cash Equivalent at the end of the Year 625,239,674,554 555,615,980,728
------------------------- -------------------------- -------------------------- --------------------------

Financial Mgnt. Department

-------------------------- --------------------------
Board Member Board Member -------------------------- --------------------------
-------------------------- -------------------------- Chartered Accountants Chartered Accountants
Mr. Madhu Kumar Marasini Mr. Maha Prasad Adhikari
Secretary MOF/Board Member Governor -------------------------- -------------------------
Date: 2078/07/26 B.K. Agrawal & Co. Deputy Auditor General
Place: Kathmandu Chartered Accountants
113
NEPAL RASTRA BANK

STATEMENT OF CHANGES IN EQUITY
Figures in NRs.
Statutory Reserve RSRF
Gold & Silver Administrative Acturial Gain
PARTICULARS Capital Monetary Liability Financial Stability Exchange Equilisation Equilisation Reserve Fair Value Reserve Other Reserves Retained Earning Total
General Reserve Expenses Reserve
Reserve Fund Fund Reimbursement
Balance as on 1st Shrawan 2076 5,000,000,000 40,140,904,254 8,387,669,682 5,190,155,684 94,900,279,724 26,141,565,798 3,742,955,298 Fund - - 42,999,842,754 1,482,683,740 227,986,056,934
Adjustment for Prior Period Income (Expense) (1,409,520,304) (1,409,520,304)
Restated Balance 5,000,000,000 40,140,904,254 8,387,669,682 5,190,155,684 94,900,279,724 26,141,565,798 3,742,955,298 - 42,999,842,754 73,163,436 226,576,536,630
Net Income for the year 107,946,124,588 107,946,124,588
Other Comprehensive Income 1,038,747,125 467,268,203 - 1,506,015,328
Appropriation of Net Income:
To General Reserve 8,984,388,463 (8,984,388,463) -
To Monetary Liability Reserve 1,394,004,100 (1,394,004,100) -
To Financial Stability Fund 1,394,004,100 (1,394,004,100) -
To Exchange Equilisation Fund 58,927,429,280 (58,927,429,280) -
To Gold & Silver Equilisation Reserve 20,807,318,228 (20,807,318,228) -
To Fair Value Reserve -
To Other Reserve 10,753,814,472 (10,753,814,472) -
To Net Cummulative Surplus Fund 11,268,898 (11,268,898) -
Inter Fund Transfer: -
Retained Earning to Net Cum Surplus Fund 555,903,731 (555,903,731)
Fair value reserve to Retained Earning (657,398,041) 657,398,041
Retained Earning to Acturial Reserve 926,780,009 (926,780,009) -
RSRS Fund Surplus received 61,390,949 61,390,949.00
Administrative Expenses Reimbursement (3,726,384) (3,726,384.00)
Balance Surplus Transfer to Government (6,000,000,000) (6,000,000,000)
Balance as on 31st Asar 2077 5,000,000,000 49,125,292,717 9,781,673,782 6,584,159,784 153,827,709,004 46,948,884,026 4,124,304,382 57,664,565 1,394,048,212 54,320,829,855 (1,078,225,216) 330,086,341,111
Adjustment for Prior Period Income (Expense) -
Restated Balance 5,000,000,000 49,125,292,717 9,781,673,782 6,584,159,784 153,827,709,004 46,948,884,026 4,124,304,382 57,664,565 1,394,048,212 54,320,829,855 (1,078,225,216) 330,086,341,111
-
Net Income for the year 30,555,609,373 30,555,609,373
Other Comprehensive Income 987,900,306 1,008,028,980 1,995,929,286
Appropriation of Net Income: -
To General Reserve 6,608,900,534 (6,608,900,534) -
To Monetary Liability Reserve 967,823,509 (967,823,509) -
To Financial Stability Fund 967,823,509 (967,823,509) -
To Exchange Equilisation Fund 8,192,211,285 (8,192,211,285) -
To Gold & Silver Equilisation Reserve 2,934,500,765 (2,934,500,765) -
To Fair Value Reserve -
To Other Reserve 5,757,879,412 (5,757,879,412) -
To Net Cummulative Surplus Fund 17,676,108 (17,676,108) -
Inter Fund Transfer: -
Retained Earning to Net Cum Surplus Fund - - -
Fair value reserve to Retained Earning (2,657,128,858) 2,657,128,858 -
Retained Earnng to Fair Value Reserve 26,051,220 (26,051,220) -
Retained Earning to Acturial Reserve - - -
RSRS Fund Surplus received - -
Administrative Expenses Reimbursement - -
Balance Surplus Transfer to Government (6,661,646,673) (6,661,646,673)
Balance as on 31st Asar 2078 5,000,000,000 55,734,193,251 10,749,497,291 7,551,983,293 162,019,920,289 49,883,384,791 2,481,127,050 57,664,565 2,402,077,192 60,096,385,375 - 355,976,233,099
114
Nepal Rastra Bank
Notes Forming part of Financial Statements
Fiscal Year 2077/78 (2020/21 AD)
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 primary objective of the Bank is to
maintain economic stability; price stability as well as external sector stability promote financial
access and develop secured, healthy and stable payment systems. In order to attain these
objectives, the bank's principal functions include:
a. Formulating necessary monetary and foreign exchange policies.
b. Issuing of currency of circulation.
c. Foreign reserve management
d. Promoting stability and liquidity required in banking and financial sector.
e. Developing a secure, healthy and efficient system of payment.
f. Regulating, inspecting, supervising and monitoring the banking and financial system.
g. 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 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 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 Fair value
value through profit or Loss
Debt Instrument and other similar financial Fair Value as well as Amortised Cost
Instrument
Equity investments Fair value
Monetary Gold Fair value
Inventories (Including gold& silver kept for Cost or Net realizable value whichever
further processing) is lower
Net defined benefit liability/ (assets)-gratuity Fair value of plan assets less the present
& pension fund and staff security fund value of the defined benefit obligation
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2.3 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 12th November 2021.
2.4 Functional and Presentation Currency
Bank's functional and presentation currency is Nepalese Rupees (NRs). All financial information
presented in Nepalese Rupees except otherwise indicated. The figure has been rounded to the
nearest rupee.
2.5 Materiality and Aggregation
Each material class of similar item is presented separately in the Financial Statements. Items of
dissimilar nature or function are presented separately unless they are immaterial
2.6 Offsetting
Financial assets and liabilities are offset and the net amount presented in Statement of Financial
Position when and only when, the Bank has a legal right to set off the recognized amounts and it
intends either to settle on a net basis or to realize the asset and settle the liability simultaneously.
The bank has offset the cash at vault with the currency in circulation and presented the net amount
of currency in circulation as liabilities in Statement of Financial Position.
2.7 Fiscal Year
The financial statements relate to the fiscal year 2077/78 i.e. 1st Sawan 2077 to 31st Asar 2078
corresponding to Gregorian calendar 16th July 2020 to 15th July 2021. The previous year was 1st
Sawan 2076 to 31st Asar 2077 (17th July 2019 to 15th July 2020).
2.8 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.
The Financial Statements have been prepared on going concern basis. 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
2.9 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:
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 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.
2.10 Basis of Consolidation
As per NFRS 10- Consolidated Financial Statements, “an investor controls an investee when it is
exposed, or has rights, to variable returns from its involvement with the investee and has the
ability to affect those returns through its power over the investee.” The Bank's investment in
Rastriya Beema Sansthan 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.
2.11 Basis of Accounting for Investment in Associates
NAS 28 mentions that an entity with joint control of, or significant influence over, an investee
shall account for its investment in an associate or a joint venture using the equity method. Further,
the standard clarifies that significant influence is the power to participate in the financial and
operating policy decisions of the investee but is not control or joint control of those policies. The
Bank's investment in National Productivity and Economic Development Ltd. is in excess of 20%
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 significant influence on the entities except for regulatory purposes. As the requirement of
NAS 28- Investments in Associates for being the associates of the bank does not meet, the equity
accounting for such investment has not been done.
2.12 Changes in Accounting Policies
The bank has applied its accounting policies consistently except for the following two cases. The
changes in accounting policies have been applied retrospectively as per the requirement of NAS 8:
“Accounting Policies, Changes in Accounting Estimates and Errors”.
A) Accounting of printing cost of new currency
The bank had recognized printing cost of currency as inventories and charged it to profit or
loss account during the year in which the new stock of currency was issued in circulation.
However, since the printed currency does not meet the definition of inventories as per NAS 2
:"Inventories" as well as assets as per conceptual framework of NFRS, the bank has changed
its accounting policy to charge the entire printing cost of new currency to profit or loss during
the year of printing of the currency.
B) Measurement of Staff Medical Facilities
Measurement of staff medical facilities was done based on management best estimate.
However, since the staff medical facilities meet the definition of defined benefit plan, the
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obligation of the benefit has been measured during the year by adopting actuarial technique as
required by NAS 19: "Employees Benefit". The valuation has been done by an independent
qualified actuary from outside the entity. This change in base of measurement has been
resulted into changes in accounting policy as per NAS 8.
The effects of changes in above accounting policies are as follows:
Medical
Impact on Financial Statements Note Stock Total
Benefits
Charged to Opening Retained Earnings 957,679,167 451,841,137 1,409,520,304
Reversal of previous year expense (251,947,675) (79,347,414) (331,295,089)
Increase/(decrease) in current year
872,460,327 (1,557,155) 870,903,172
expense
Total decrease in Note Stock/Increase
1,578,191,819 370,936,568 1,949,128,387
in Medical Liabilities
Total negative impact on Retained
1,578,191,819 370,936,568 1,949,128,387
Earning
2.13 Standards those are not yet effective
The Institute of Chartered Accountants of Nepal has pronounced some new standards that are not
effective during the year. These standards are effective from financial year starting from July 16
2021. The bank has not applied the following applicable standards in preparing these financial
statements.
Particulars NFRS 9 NFRS 15 NFRS 16
Standards Financial Revenue from Lease
Instrument contract with
customer
Implementation of Yes, Impairment No Yes, lease payment
new standards result methodology shall under operating lease
in changes in be changed from recognized as expense
accounting policy Incurred Loss as per existing NAS
Model to Expected shall be recognized as
Loss Model lease liabilities and
right to use assets.
Effective date and From financial year starting from July 16, 2021. The Bank has
bank planning for its planned to apply these new standards from its effective date.
implementation
Possible impact on Not material impact No any changes Not material impact
financial statements on financial on financial statement
statement
3 Significant Accounting Policies

3.1 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.
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Interest income/(expenses) is recognized in Statement of Net 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.
3.2 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
includes 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.
• Grant Income is not recognized until there is reasonable assurance that the entity will
comply with the conditions attaching to it, and that the grant will be received. Grant that
becomes receivable as compensation for expenses or losses already incurred or for the
purpose of giving immediate financial support with no future related costs is recognized in
profit or loss of the period in which it becomes receivable.
Income and expenses are presented on a net basis only when permitted under NFRS.
3.3 Leases
Payments made under operating leases are recognized in Statement of Net Income. The lease
rental is adjusted for inflation rate periodically and the same amount is booked as operating lease
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expense which the bank believes is more representative than the straight line method in line with
para 33 of NAS-17.
3.4 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 and 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 are 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 Appropriation.
3.5 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.
3.6 Financial Assets and Financial Liabilities
A financial instrument is any contract that gives rise to a financial asset of one entity and a
financial liability or equity instrument of another entity.
A. Financial Assets
A financial asset is any asset that is cash, an equity instrument of another entity, a contractual
right to receive cash or another financial asset from another entity or to exchange financial
assets or financial liabilities with another entity under conditions that are potentially favorable
to the entity.
i) Recognition
The Bank initially recognizes loans and advances, deposit with other bank, investment in
securities on the date of which the bank becomes a party to the instruments. 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.
ii) Classification and measurement
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 („FVTOCI‟) or fair value through profit or loss („FVTPL‟).
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.
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- 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 transferred to retained earnings.
iii. De-recognition:
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 de-recognition of 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
consideration received (including any new assets obtained less any new liability assumed) is
recognized in income or expenditure. Any interest in transferred financial assets that does not
qualify for de-recognition that is created or retained by the Bank is recognized as a separate
assets or liability.
B. Financial liabilities:
A financial liability is any liability that is a contractual obligation to deliver cash or to
exchange financial assets or financial liabilities with another entity under conditions that are
potentially unfavorable to the entity, a contract that will or may be settled in the entity‟s own
equity instrument.
i) Recognition and Measurement
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.
ii) De-recognition
The Bank derecognizes a financial liability when its contractual obligations are discharged or
cancelled or expired.
C. 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. Please refer to Note 2.6 for further details.
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D. Amortized 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.
E. 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. Details related to fair value hierarchy is presented in
Note 5.6.5 as well.
F. Identification and measurement of impairment:
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 Net Income and Other 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 other financial assets. Impairment losses on financial
instruments through other comprehensive income 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 or statement of other comprehensive income.
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If, in a subsequent period, the fair value of an impaired financial instruments through other
comprehensive income 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 subsequent recovery in the fair value of an impaired financial instruments through
other comprehensive income is recognized through OCI. Any subsequent recovery in the fair
value of such instruments is always recognized in OCI.
G. 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.
3.7 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.
3.8 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. These assets are
accounted for in trade date.
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. Further, the difference in the book value of the trading assets and the disposal
proceeds is recognized in profit or loss.
3.9 Loans and Advances to Banks and Financial Institutions
NRB acts as a banker of all 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. The criteria for the recognition,
measurement and disposal of such loans and advances are already explained in Note 3.9(Financial
assets). These loans are recognized at amortized cost owing to the business model opted by the
bank and cash flow characteristics of the instruments.
3.10 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 other parties. The Bank provides various types of
loans at concessional/subsidized rate to its employee as per the Staff Bylaws of the Bank. As per
NFRS 9, Fair value of a long term loan or receivable that carries no or below market rate interest,
shall be measured as present value of all future cash receipts discounted at prevailing market rate
of interest. Accordingly, the difference between the present value and the actual transaction
amount is recognized as “Deferred Employee Benefit”. Hence, the loans are measured at
amortised cost and difference amount between the principal and present value of the loan is
booked as deferred employee benefit.
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3.11 Investment Securities
The bank invests in various securities for the purpose of foreign exchange management, liquidity
management and management of other various funds of the bank. 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 amortised cost, fair value through profit or loss, or fair value through
other comprehensive income.
A. Investment measured at Amortized Cost
The Bank shall classify financial assets as subsequently measured at either amortised cost or
fair value on the basis of both:
(a) the bank‟s business model for managing the financial assets and
(b) the contractual cash flow characteristics of the financial asset.
Investments that are measured at amortized cost shall be accounted using Effective Interest
Rate (EIR). The difference between the interest calculated based on EIR and the actual interest
income is adjusted in the amortized cost of the asset.
B. Investment measured at Fair Value through Profit or Loss (FVTPL)
Investment in shares of other companies may be classified as “Investment measured at Fair
Value through Profit and Loss (FVTPL)”. In such cases, the shares shall be valued at Fair
Value and any changes in the fair value of the shares shall also be recognized in PL account.
C. Investment measured at Fair Value through Other Comprehensive Income (FVTOCI)
Investment in shares of other companies may be classified as “Investment measured at Fair
Value through Other Comprehensive Income (FVTOCI)”. In such cases, the shares shall be
valued at Fair Value and any changes in the fair value of the shares shall also be recognized in
Other Comprehensive Income.
3.12 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.
3.13 Property, Plant and Equipment
Property, plant and equipment are tangible items that:
a. are held for use in production or supply of goods or services or for administrative purposes;
and
b. are expected to be used during more than one period.
i. Recognition
The cost of an item of property, plant and equipment is recognized as an asset if, and only if:
a. it is probable that future economic benefits associated with the item will flow to the
bank; and
b. cost of the item can be measured reliably.
However, any asset having value below Rs 25,000 is expensed in profit or loss account and is not
accounted for as under Property, Plant and Equipment. However, in case of land, any value of
land is accounted for under Property, Plant and Equipment (limit of Rs 25,000 is not applicable).
Similarly, cost of construction or acquisition of the item of property, plant and equipment is
capitalized under the respective head of Property, Plant and Equipment only on completion of the
construction work.
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ii. Measurement
a. Initial Measurement
The cost of an item of property, plant and equipment comprises its purchase price,
including import duties and non-refundable purchase taxes, after deducting trade discounts
and rebates and any costs directly attributable to bringing the asset to the location and
condition necessary for it to be capable of operating in the manner intended by
management. However, administration and other general overhead costs are not be
capitalized.
b. Subsequent Measurement
Property, Plant and equipment are measured using cost model. Hence, the value of the
asset is recognized as cost less accumulated depreciation and any accumulated impairment
losses.
iii. De-recognition
The carrying amount of an item of property, plant and equipment is derecognized on
disposal or when no future economic benefits are expected from its use or disposal. 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.
iv. Depreciation
Depreciation is the systematic allocation of the depreciable amount of an asset over its useful
life. Depreciable amount is the cost of an asset, or other amount substituted for cost, less its
residual value. Land is not depreciated. All other property, plant and equipment are
depreciated from immediate next month of 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.
Similarly, while disposing any depreciable asset, the depreciation is charged till the
immediate preceding month from the date of disposal.
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. The Bank estimates
the useful life and residual value of the depreciable assets. Since the bank does not have any
intention to sell or dispose the items of Property, Plant and Equipment before the expiry of
their useful life, the residual value of all such assets has been considered to be Re 1. Useful
lives 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
v. Impairment
At each reporting date, the Bank reviews the carrying amounts of its assets under Property, Plant
and Equipment to determine where there is an indication of impairment. If such indication exists
(i.e. if Book Value > Recoverable Amount), then the asset's recoverable amount is estimated.
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Impairment losses are recognized in Statement of Net Income. Any reimbursements received from
Insurance Companies related to the claims of the impaired assets are recognized separately as
“Other Income” in the Statement of Net Income.
vi. Assets received in grant
Grant at fair value is not recognized until there is reasonable assurance that the bank will comply
with the conditions attaching to them and the grant will be received. The bank follows the
alternative approach to account for the assets received in grant i.e. it records both the assets and
the grant amount in nominal value.
Accordingly, equipment acquired under grant is recognized as "Grant Assets" at nominal value
and included under respective head of property, plant and equipment.
3.14 Intangible Assets
An Intangible Asset is an identifiable non-monetary asset without physical substance. Intangible
assets include software purchased by the bank.
i. Recognition
An intangible asset shall be recognized if, and only if
a. the asset is identifiable
b. it is probable that the economic benefits that are attributable with the item will flow to
the bank; and
c. cost of the asset can be measured reliably.
ii. Measurement
Intangible assets are measured initially at cost. The cost of a separately acquired intangible asset
comprises its purchase price, including import duties and non-refundable purchase taxes, after
deducting trade discounts and rebates; and any directly attributable cost of preparing the asset for
its intended use. Subsequently, the intangible assets 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.
iii. Amortization
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.
iv. Impairment
When there is an indication of impairment (i.e. if Book Value > Recoverable Amount), then the
impairment of such intangible asset is recognized. Impairment losses are recognized in Statement
of Net Income.
v. De-recognition
Intangible assets are derecognized on disposal or when no future economic benefits are expected
from its use or disposal. The gain or loss a rising from de-recognition of an intangible asset shall
be determined as the difference between the net disposal proceeds, if any, and the carrying amount
of the asset. It shall be recognized in PL account on disposal.
126
3.15 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.
3.16 Gold and Silver at fair value
Gold and silver held as investment (paper gold as well as reserve gold/silver) 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 Appropriation of Net Income/(Expenditure). Any cost
incurred to purchase such investment, along with other cost directly associated with such purchase
is charged in PL account.
3.17 Inventories
Inventories of the bank include gold and silver stock physically held for minting and processing
purpose, coin stock, metal and numismatic stock and dispensary stock. Inventories are initially
measured at cost and it is carried at cost or net realizable value whichever is lower. Cost for gold
and silver is determined on the basis of specific identification method where-as cost for other
inventories is determined under the weighted average method. Other stores items are charged
directly to Statement of Net Income.
Allowance is made for slow moving inventories.
3.18 Impairment of 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 Net
Income and Other Comprehensive Income.
3.19 Deposits and Borrowings
Deposits and borrowings (debt securities issued) are the source of funds of the bank in addition to
its reserves.
The Bank accepts interest free deposits from Government of Nepal (GON) since it acts as a
banker of GON as per Nepal Rastra Bank Act, 2058. Similarly, being the banker of all banks, the
bank accepts deposits from the banks and financial institutions as well. Further, deposits from
other institutions such as Public Entity, Foreign Central Banks, International Banks and other
International Organizations are also accepted by the bank during the course of its operation. These
deposits are accounted for as Financial Liabilities.
Further, 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.
127
3.20 IMF Related Liabilities
IMF Related Liabilities include Special Drawing Right (SDR) Allocation and Interest Bearing
Loan under Rapid Credit Facility (RCF) and Extended Credit facility (ECF). Interest needs to be
paid on amount of loan provided by IMF where-as no any interest needs to be paid on deposit
amount placed by IMF in NRB. Such liability is accounted for at amortized cost. Contractual
interest rate is considered to be the effective interest rate for accounting purpose since there is no
any other directly attributable cost incurred for this purpose.
The liability is derecognized when such liability is paid off or when IMF waives the right to
receive the amount of liability. Any difference in the book value and amount paid to settle the
liability is recognized in PL account.
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
 Short term employee benefits
Short-term employee benefits are the benefits that are expected to be settled wholly before
twelve months after the end of the annual reporting period in which the employees render the
related services. Short term employee benefits are expensed as the related service 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. These includes salary, overtime, various
allowance, staff Welfare etc.
 Post Employment Benefits
Post employment benefits are employee benefits that are payable after the completion of
employment.
A. Defined Contribution Plan
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 the Statement of Net Income 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 employees render the service are discounted at their present
value. Following are the defined contribution plan provided by the bank to its employees:
i. 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 (with grade) 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.
128
ii. 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.
 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.
Re-measurements 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 personnel
expenses in Statement of Net Income.
Following are the defined benefit plans provided by the bank to its employees:
i. 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 unit credit method. All expenses related to defined
benefits plans in employee benefit are expensed in Statement of Net Income.
ii. 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
129
expenses related to defined benefits plans in employee benefit are expensed in Statement
of Net Income.
 Other long term employee benefits
Other long-term employee benefits are all employee benefits other than short-term employee
benefits, post-employment benefits and termination benefits. The bank‟s net obligation in
respect of long term employee benefits is the amount of future benefits that employees earned
in return for their service in the current and prior period. That benefit is discounted to
determine its present value. Re-measurement gains/losses are recognized in Statement of Net
Income in the period in which they arise.
i. 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.
ii. 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.
 Termination Benefits
Termination benefits are employee benefits provided in exchange for the termination of an
employee‟s employment as a result of either an entity‟s decision to terminate an employee‟s
employment before the normal retirement date; or an employee‟s decision to accept an offer of
benefits in exchange for the termination of employment. 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.
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.
The bank offsets the cash at vault with the currency in circulation and presented the net amount of
currency in circulation as liabilities in Statement of Financial Position.
All costs incurred during circulation of the currency are expensed in profit or loss. Any amount
that has been removed from the economy is accounted for as disposal of Financial Liabilities.
3.24 Transactions on Repurchase Obligations (Repo) and Reverse Repo
Repurchase Arrangements (Repo) and Reverse Repo of securities are recorded as follows:
a. Securities purchased under Repurchase Agreement (Repo) are recognized as loans and
advances to BFIs under the heading of refinance and loan to banks. Interest income on Repo
130
facility is recognized as per effective interest rate method. The difference between the
purchase price and sale price is recognised as interest income over the tenure of the facility
using effective interest rate.
b. Securities sold under Reverse Repurchase Agreement („Reverse Repo‟) are recognised as short
term borrowings. Interest expense on Reserve Repo is recognized as per effective interest rate
method. The difference between the sale price and purchase price is recognized as interest
expense over the tenure of the facility using effective interest rate.
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 Government of Nepal (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 into 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 Presentation
The presentation of certain line items of previous year financial statements have been changed
(regrouped or rearranged) to align the financial statements as disclosed in details in notes.
131
NEPAL RASTRA BANK
Fiscal Year 2077-78 (2020-21 AD)
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 3.7, balances of cash and cash equivalent at the
reporting date are as below:
Particulars 31-03-2078 31-03-2077

Foreign Currency:
Cash in Hand & at Vault 10,112,660,692 37,932,848,845
Balances with Other Banks 90,957,723,922 84,277,448,893
GOI Treasury Bills 308,627,239,165 295,073,760,103
US Government Treasury Bills 41,660,690,688 18,051,609,752
Time Deposit 173,447,449,401 119,847,126,559
IMF Related Assets: SDR Holdings 419,318,478 412,972,270
Total Foreign Currency 625,225,082,346 555,595,766,422
Local Currency:
Cash in Hand & at Vault - -
Balances with Other Banks 14,592,208 20,214,306
Total Local Currency 14,592,208 20,214,306
Total 625,239,674,554 555,615,980,728
4.2 Loans and Advances to Bank & Financial Institutions

Please refer accounting policy in Note 3.9. The balances of loans and advances to banks and financial
institutions (B/FIs) and microfinance (MFI) are as below:
Particulars 31-03-2078 31-03-2077

Refinance/SLF Loans:
Commercial Banks 108,867,935,693 7,302,907,919
Development Banks 7,744,481,135 138,799,737
Finance Companies 1,253,574,212 45,766,047
Loan to Micro Finance Institutions 4,837,941,326 -
Less: Allowance for impairment - -
Total 122,703,932,366 7,487,473,703
Allowance for impairment

Balance as on Sawan 1 - 10,000,000
Charge for the year - -
Effect of foreign currency movements - -
Reversal of Impairment Loss - (10,000,000)
Balance as on Asar End - -
These investments are realized on the settlement date as per the terms of loan agreement.
Details of type of refinance/loan provided to banks and financial institutions have been given below:
Particulars Period Refinance Rate 31-03-2078 31-03-2077
General Refinance 1 year 3% 78,914,655,011 6,266,769,739
Special/Export Refinance 1 year 1% 12,649,267,913 -
Zero Interest Loan 1 year 0% 2,891,114 1,220,703,964
Loan to SME 1 year 2% 31,137,118,328 -
Total 122,703,932,366 7,487,473,703
132
4.3 Loans and Advances to Others
Please refer accounting policy in Note 3.10. The balances are given as below:
Particulars 31-03-2078 31-03-2077
Advance to GON for Business Continuity Loan Programme 1,460,000,000 -
Loans to Sana Kishan Bikas Laghubitta Bittiya Sanstha Ltd. 125,000,000 297,000,000
Balance with Asian Clearing Union (ACU)
Gross Loans to Employees 4,927,921,951 4,889,447,691
Less: Amortisation Adjustment (661,783,372) (643,662,271)
Net Loans to Employees 4,266,138,579 4,245,785,420
Interest Receivable
Australian Dollar 742,094 26,769,204
Canadian Dollar 1,578,426 4,039,021
Yuan Ren-Min-Bi (China) 1,567,900,201 1,422,418,147
Indian Rupees - 5,573,889
Nepalese Rupee 2,173,490,380 1,342,118,956
Pound Sterling - 4,235,834
United States Dollars 318,925,028 1,168,609,144
Interest Receivable 4,062,636,129 3,973,764,195
Advances Recoverable
Advance to Staff 9,372,603 7,391,072
Sundry Debtors 1,730,681,080 29,049,591
Advance for Construction 1,178,702,860 929,919,790
Prepaid Expenses 81,417,937 85,068,861
Pension Advance Account 2,597,864,646 2,840,427,929
Staff Endowment Policy Advance 8,907,350 10,203,108
Other 443,161 -
Less: Impairment Allowance (4,179,754) (4,179,754)
Net Advances Recoverable 5,603,209,883 3,897,880,597
Total 15,516,984,591 12,414,430,212
Loans and advances to employees are provided with/without collateral.
4.4 Gold & Silver at Fair Value
Particulars 31-03-2078 31-03-2077
Investment in Paper Gold 44,655,278,083 44,996,868,751
Gold Held in Stock at Fair Value 15,610,737,010 15,543,335,668
Silver Held in Stock at Fair Value 13,750,311,697 10,469,194,456
Total 74,016,326,790 71,009,398,875
4.5 Investment Securities
Particulars 31-03-2078 31-03-2077
At Amortized Cost 685,573,089,344 743,030,359,039
At Fair Value through Other Comprehensive Income (OCI) 3,148,462,011 4,817,700,562
At Fair Value through Profit or Loss - -
Total 688,721,551,355 747,848,059,601
a) Investment Securities at Amortized Cost 31-03-2078 31-03-2077
Government Bonds(USD) 65,361,640,349 30,059,869,390
Government Treasury Notes/Bonds (CNY) 137,429,723,433 70,378,126,202
Time Deposit 418,890,812,169 570,599,057,663
Government Bond (GON) 43,369,513,412 44,039,643,610
Government Treasury Bills (GON) 15,460,827,981 21,226,657,174
Saving Certificates (GON) 184,170,000 1,956,365,000
Fixed deposit with Bank & Financial Institutions 5,130,162,000 5,024,400,000
Less individual allowance for impairment (253,760,000) (253,760,000)
Total 685,573,089,344 743,030,359,039
Impairment Loss on Amortised Cost Investment
Balance as on 01-04-2077 253,760,000 253,760,000
Reversal of Impairment - -
Balance as on 31-03-2078 253,760,000 253,760,000
133
Deposit amounting Rs.253,760,000 made in problematic financial institution has been provided as
allowance for impairment .
b) Investment Securities at Fair Value through OCI 31-03-2078 31-03-2077
Quoted equity securities 168,426,475 2,731,383,998
Unquoted equity securities 2,987,535,536 2,093,816,564
Less: Allowance for impairment of equity securities (7,500,000) (7,500,000)
Total 3,148,462,011 4,817,700,562
Impairment Loss on Investment Securities
Balance as on 01-04-2077 7,500,000 7,500,000
Reversal of Impairment - -
Balance as on 31-03-2078 7,500,000 7,500,000
The Bank has not classified 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, whose financial condition is
weak .
I) Investment in quoted equity securities includes the following:
Particulars 31-03-2078 31-03-2077
RMDC Laghubitta Bittiya Sanstha Ltd. - -
Citizen Investment Trust - 2,657,138,858
Grameen Bikas Laghubitta Bittiya Sanstha Ltd. 168,426,475 74,245,140
Total 168,426,475 2,731,383,998
The shares are revalued on the basis of latest trading price of promoter share of respective institution in
stock market. In absence of trading of promoter share of Citizen Investment Trust & Grameen Bikas
Laghubitta Bittiya Sanstha Ltd, ratio of share price of promoter share is considered as 50% of Public
Share. Further disclosure has been given in point 5.14.1.
II) Investment in unquoted equity securities includes the following:
Particulars
Sudur Pashchimanchal Grameen Bikash Bank Ltd. 31-03-2078 - 31-03-2077 -
Agricultural Project Services Centre 5,000,000 5,000,000
Rastriya Beema Sansthan - Life Ins. 289,142,763 1,000,000
Nepal Stock Exchange Ltd. 726,744,705 814,850,779
National Productivity and Eco. Dev. 2,500,000 2,500,000
Deposit & Credit Guarantee Fund 1,652,222,519 1,027,600,000
Nepal Clearing House 105,524,004 85,480,402
Credit Information Bureau 177,814,448 130,367,070
National Banking Institute 28,587,097 27,018,313
Total 2,987,535,536 2,093,816,564
Fair Value of the shares investment in unquoted equity securities have been arrived based on the latest
available audited fianancial statement of respective entities. Further disclosure has been given in point
5.6.1.2 (i) and 5.14.2.
III) Selection of Presentation criteria
Investment Securities at fair value through other comprehensive income includes the investment in equity
instruments which were made under specific directives or policies of the Government of Nepal and other
relevant statutes and are not held for trading purpose. Accordingly, the bank has made an irrevocable
election to present those in investment securities at fair value through other comprehensive income.
4.6 Inventories
Please refer accounting policy in Note 3.17. The details of balance are as follows:
Particulars 31-03-2078 31-03-2077

Gold Held in Stock at Cost 1,691,268,802 1,985,480,673
Silver Held in Stock at Cost 53,768,750 60,581,245
Security Note Stock - -
Coin Stock 31,490,826 45,529,000
Other Metal Stock 12,581,687 12,582,262
Numismatic Stock 22,485,498 22,485,498
Dispensary Stock 453,799 591,134
Total Inventories 1,812,049,362 2,127,249,812
Less: Allowance for non-moving stocks
Non-moving Numismatic Stock (22,465,540) (22,465,540)
Non-moving Other Metal Stock (8,716,000) (8,716,000)
Unissuable Note Stock - (3,375,258)
Total Allowance for non-moving stcoks (31,181,540) (34,556,798)
Total Inventories Net of Allowance for non-moving stocks 1,780,867,822 2,092,693,014
134
NEPAL RASTRA BANK
Fiscal Year 2077-78 (2020-21 AD)
4.7 Property, Plant and equipment

Please see accounting policy in Note 3.13. The details are given as below:
Computer & Machinery Office Furniture and Capital Work

Particulars Land Building Vehicles Other Assets Total Assets
Accessories Equipment Equipment Fixture in Progress
Depreciation Rate 3% 20% 20% 20% 20% 10% 20%
Original Cost
Balance as on 1st Sawan 2076 193,834,552 782,593,793 226,958,363 361,021,204 117,845,518 170,918,299 59,261,475 5,507,858 572,369,260 2,490,310,321
Addition during the Year - 54,726,627 26,674,743 111,083,280 5,634,540 19,817,414 5,898,176 308,892 1,284,362,298 1,508,505,970
Disposal/Write Off/Adjustment - - (13,517,241) (20,650,364) (1,496,760) (11,483,460) (1,009,404) - (28,815,930) (76,973,159)
Balance as on 31st Asar 2077 193,834,552 837,320,420 240,115,865 451,454,120 121,983,298 179,252,253 64,150,247 5,816,750 1,827,915,628 3,921,843,132
Depreciation
Accumultaed
Balance as on 1st Sawan 2076 - 327,732,318 150,681,246 167,904,599 103,820,416 115,399,337 23,793,409 4,718,240 - 894,049,564
Depreciation for the Year - 24,091,726 28,378,020 65,557,953 4,463,252 19,803,682 4,686,388 214,593 - 147,195,614
Disposal/Write Off/Adjustment - - (12,995,343) (16,419,480) (1,496,744) (11,239,334) (1,009,388) - - (43,160,289)
Balance as on 31st Asar 2077 - 351,824,044 166,063,923 217,043,072 106,786,924 123,963,685 27,470,409 4,932,833 - 998,084,889
Net Book Value as on 31st Asar 2077 193,834,552 485,496,376 74,051,942 234,411,048 15,196,374 55,288,568 36,679,838 883,917 1,827,915,628 2,923,758,243
st
Balance as on 1 Sawan 2077 193,834,552 837,320,420 240,115,865 451,454,120 121,983,298 179,252,253 64,150,247 5,816,750 1,827,915,628 3,921,843,132
Original
Addition during the Year - 55,459,923 54,400,083 98,600,000 1,809,133.73 11,040,697.05 1,439,941 287,137.49 509,297,681 732,334,596
Cost
Disposal/Write Off/Adjustment (861,400) (107,531,567) (20,630,503) (11,936,885) (4,007,541) (12,106,253) (829,180) (4) (14,217,070) (172,120,403)
Balance as on 31st Asar 2078 192,973,152 785,248,776 273,885,445 538,117,235 119,784,891 178,186,697 64,761,008 6,103,883 2,322,996,239 4,482,057,325
Balance as on 1st Sawan 2077 - 351,824,044 166,063,923 217,043,072 106,786,924 123,963,685 27,470,409 4,932,833 - 998,084,889
Depreciation
Accumultaed
Depreciation for the Year - 24,231,546 31,455,551 71,707,328 4,895,830 19,585,750 5,099,477 234,539 - 157,210,021
Disposal/Write Off/Adjustment - (34,485,832) (20,222,050) (9,765,850) (4,007,530) (11,842,047) (829,169.04) - - (81,152,478)
Balance as on 31st Asar 2078 - 341,569,758 177,297,424 278,984,550 107,675,224 131,707,388 31,740,717 5,167,372 - 1,074,142,432
Net Book Value as on 31st Asar 2078 192,973,152 443,679,018 96,588,021 259,132,685 12,109,667 46,479,309 33,020,291 936,511 2,322,996,239 3,407,914,893
135
NEPAL RASTRA BANK
Fiscal Year 2077-78 (2020-21 AD)
4.8 Intangible Assets

Please refer accounting policies in Notes 3.14. The details of balance are as follows:
Computer Software
Useful Life
Particulars Defined by Capital Work Total Assets
Other Useful Life
Contractual in Progress
Amortisaction Rate Agreements 20% 10%

Balance as on 1st Sawan 2076 1,763,930 13,273,223 229,272,935 - 244,310,088
Original
Addition during the Year 757,665 8,200,000 11,086,389 - 20,044,054

Cost
Disposal/Write Off/Adjustment - 1,091,300 1,091,300 -

Balance as on 31st Asar 2077 2,521,595 20,381,923 241,450,624 - 264,354,142
Accumultae
Amortisatio
Depreciation for the Year 194,643 825,428 23,375,890 - 24,395,961

Disposal/Write Off/Adjustment - 45,220 45,220 -
d
Net Book Value as on 31st Asar 2077 568,271 8,978,182 76,644,539 - 86,190,992
Original
Addition during the Year - 3,291,044 834,375 4,125,419

Cost
Disposal/Write Off/Adjustment - - - - -
Balance as on 31st Asar Asar 2078 2,521,595 23,672,967 242,284,999 - 268,479,561
Accumultaed
Amortisation

Depreciation for the Year 252,530 2,066,208 24,135,372 - 26,454,110
Disposal/Write Off/Adjustment - -
Net Book Value as on 31st Asar 2078 315,741 10,203,018 53,343,542 - 63,862,301
4.9 Other Assets
Particulars 31-03-2078 31-03-2077

Deposits 1,481,138 1,566,478
Deferred Employees Benefits 661,783,372 643,662,271
Project Assets - -
Other Receivables 46,574,423 37,625
Total 709,838,933 645,266,374
136
NEPAL RASTRA BANK
Fiscal Year 2077-78 (2020-21 AD)
4.10 Deposits from banks and financial institutions

See accounting policy in Note 3.19. The details of balance are as follows:
Particulars 31-03-2078 31-03-2077
Foreign Currency 12,803,557,028 8,306,752,738
Local Currency 236,827,368,666 289,545,520,059
Total 249,630,925,694 297,852,272,797
Deposit from bank and financial institutions include amount deposited by Bank & Financial Institutions for cash
reserve ratio (CRR), among others. All deposits are non interest bearing.
4.11 Deposits from Others

Particulars 31-03-2078 31-03-2077
Foreign Currency:
Public Enterprises 293,887,057 297,172,379
Other Organisations 588,058 594,628
Total Foreign Currency 294,475,115 297,767,007
Local Currency:
Public Enterprises 9,533,209,940 6,110,965,777
Margin Deposit in LCs 8,950,262,664 12,259,639,140
Other Organisations 677,187,384 64,803,818
Total Local Currency 19,160,659,988 18,435,408,735
Total 19,455,135,103 18,733,175,742
All deposits are non interest bearing and current in nature.
4.12 Short Term Borrowings

Particulars 31-03-2078 31-03-2077
NRB Bonds - -
Deposit Collection-Auction - -
Reverse Repo Liabilities - -
Total - -
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 31-03-2078 31-03-2077

Foreign Currency:
Special Drawing Right Allocation 11,562,630,914 11,198,956,855
Interest Bearing Loan :
Loan under Rapid Credit Facility (RCF) - -
Loan under Extended Credit Facility (ECF) - -
Total Foreign Currency 11,562,630,914 11,198,956,855
Local Currency:
IMF Account No 1 11,461,453,112 9,704,281,089
IMF Account No 2 889,298 889,298
Total Local Currency 11,462,342,410 9,705,170,387
Total 23,024,973,324 20,904,127,242
137
4.14 Staff Liabilities
Particulars 31-03-2078 31-03-2077
Medical Fund (Includes Medical Earning Fund, Interest, etc) 1,168,631,579 1,151,044,189
Welfare Provident Fund 649,274,118 606,029,818
Liability for Staff Leave Encashment 956,207,913 921,908,527
Liability for Retired Staff 680,134,692 677,464,689
Gratuity and Pension Fund 18,789,259,309 19,037,326,365
Less: Plan Assets (19,541,916,973) (19,432,685,089)
(752,657,664) (752,657,664) (395,358,724)
Staff Security Fund 1,971,672,919 1,956,932,094
Less: Plan Assets (1,918,811,721) (1,723,117,729)
52,861,198 52,861,198 233,814,365
Total 2,754,451,836 3,194,902,864
4.15 Other liabilities

Particulars 31-03-2078 31-03-2077
Interest Payable 1,267,588 1,634,446
Asian Clearing Union 964,112,683 68,747,235
Earnest Money - -
Loan from Nepal Government for Project Operation 88,050,000 101,000,000
Unclaimed Account 80,120,303 78,788,722
General Account 6,972,436 6,972,436
a) Provision for Expenses 47,033,933 46,001,020
b) Taxes Payable 74,527,169 71,419,875
c) Others 423,339,897 576,585,780
Total 1,685,424,009 951,149,514
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 31-03-2078 31-03-2077
1 160,762,360 160,858,760
2 184,894,074 184,772,946
5 2,902,510,160 2,923,801,335
10 4,495,896,570 4,570,469,090
20 5,233,616,940 5,396,753,860
25 57,140,500 57,214,450
50 10,344,729,600 10,617,115,200
100 20,459,179,400 19,969,249,500
250 87,426,250 87,426,250
500 148,254,321,000 149,327,536,000
1000 477,333,282,000 386,443,435,000
Total 669,513,758,854 579,738,632,391
Total currency in circulation has been netted off with the cash balance at vault in the bank. The details of total
currency in circulation, cash at vault and net currency in circulation has been presented as below :
Particulars 31-03-2078 31-03-2077
Gross amount of Currency in Circulation 683,500,000,000 588,060,000,000
The amount that has been set off for Cash at Vault 13,986,241,146 8,321,367,609
Net Currency in Circulation balance 669,513,758,854 579,738,632,391
138
4.17 (a) Appropriation 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 funds 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.
Particulars F.Y 2077-78 F.Y 2076-77
Foreign Exchange Gain/(Loss) - Unrealised (8,192,211,285) (58,927,429,280)
Net Gold and Silver Revaluation Gain/(Loss) (2,934,500,765) (20,807,318,228)
Transfer from Fair Value Reserve 2,657,128,858 657,398,041
Transfer to Fair Value Reserve (26,051,220)
Surplus/(Deficit) Due to Changes in Accounting Policies (1,078,225,216) (1,409,520,304)
Surplus Available for Distribution 20,981,749,745 27,459,254,817
Less: Appropriations
General Reserve (6,608,900,534) (8,984,388,463)
Monetary Liability Reserve (967,823,509) (1,394,004,100)
Financial Stability Fund (967,823,509) (1,394,004,100)
Development Fund (4,650,000,000) (9,120,000,000)
Development Finance Project Mobilisation Fund (8,056,486) (11,810,896)
Banking Development Fund - (450,000,000)
Mechanisation Fund - (550,000,000)
Gold Replacement Fund (1,099,822,926) (172,003,576)
Mint Development Fund - (450,000,000)
Net Cumulative Surplus Fund (17,676,108) (11,268,898)
Transfer to Retained Earnings - (1,078,225,216)
Balance Payable to Government of Nepal 6,661,646,673 6,000,000,000
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. The deficit amount of Rs. 1,078,225,216
pertaining to previous year is transferred to retained earnings due to changes in accounting policies.
4.17 (b) Reserves & Surplus

The balance of balance sheet on reporting date stands as below:
Particulars 31-03-2078 31-03-2077
Capital Reserve:
Gold and Silver Equalization Reserve 49,883,384,792 46,948,884,026
Statutory Reserve:
General Reserve 55,734,193,251 49,125,292,717
Monetary Liabilities Reserve 10,749,497,291 9,781,673,782
Financial Stability Fund 7,551,983,293 6,584,159,784
Exchange Equalization Fund 162,019,920,289 153,827,709,004
Net Cumulative Surplus Fund 1,360,864,592 1,343,188,484
Other Reserves and Funds:
Development Fund 51,595,989,244 46,945,989,244
Banking Development Fund 1,601,941,806 1,601,941,806
Development Finance Project Mob. Fund 291,144,361 283,087,875
Mechanisation Fund 1,891,316,414 1,891,316,414
Scholarship Fund 61,594,504 61,594,504
Mint Development Fund 1,097,712,943 1,097,712,943
Gold Replacement Fund 1,942,421,510 842,598,584
Rural Self Reliance Fund (GS Fund) 253,400,000 253,400,000
Rural Self Reliance Fund (Administration Expense Reimbursement Fund) 57,664,566 57,664,566
Actuarial Gain Reserve 2,402,077,192 1,394,048,212
Fair Value Reserve for Equity Instruments 2,481,127,051 4,124,304,382
Retained Earnings - (1,078,225,216)
Total Reserves and Funds 350,976,233,099 325,086,341,111
Further descriptions of each fund has been given in disclosure no. 5.8
139
NEPAL RASTRA BANK
Fiscal Year 2077-78 (2020-21 AD)
4.18 Interest Income

See accounting policy 3.1 . Interest income includes the following:
Foreign Currency Financial Assets
Income on Bonds/Treasury Bills 13,198,348,868 15,443,565,106
Income from Fixed Term Deposit 4,134,659,462 9,989,407,173
Interest Income from Foreign Gold Deposit 142,503,806 129,407,677
Interest Income on Call Deposit 22,609,358 408,727,387
Sub-total 17,498,121,494 25,971,107,343
Local Currency Financial Assets
Government Securities 2,458,528,704 2,698,396,899
Investment in Financial and Other Institutions 326,105,071 428,876,991
Loans and Refinance 1,660,273,408 636,005,137
Sub-total 4,444,907,183 3,763,279,027
Total Interest Income from Financial Assets 21,943,028,677 29,734,386,370
4.19 Interest Expenses
See accounting policy in Note 3.1. Interest expenses include the following:
Foreign Currency Financial Liabilities
SDR Allocation & ECF Loan 8,566,249 57,807,978
Others 1,232,511 12,803,520
Sub-total 9,798,760 70,611,498
Local Currency Financial Liabilities
Deposit Collection 77,793,413 10,360,892
Reverse Repo 35,429,904 17,296,760
NRB Bond - -
Sub-total 113,223,317 27,657,652
Total Interest Expense on Financial Liabilities 123,022,077 98,269,150
4.20 Fee and commission income
See accounting policy in Note 3.2(i). Fee and commission income include the following:

Foreign Currency Financial Assets
On Currency Exchange 1,113,682 1,036,933
Sub-total 1,113,682 1,036,933
Local Currency Financial Assets
Government Transaction & Other services 90,928,839 168,569,853
Sub-total 90,928,839 168,569,853
Total Commission Income from Financial Assets 92,042,521 169,606,786
4.21 Fee and commission expense

Foreign Currency Liabilities
Commission & Charges 98,371,004 23,206,644
Sub-total 98,371,004 23,206,644
Local Currency Liabilities
Agency Expenses 1,969,655 975,556
Sub-total 1,969,655 975,556
Total Agency and Service Charge 100,340,659 24,182,200
140
4.22 Net Trading Income
See accounting policy in Note 3.2(ii). Net Trading Income include the following:
Profit/(loss) on sale of trading assets 147,243,754 -
Revaluation gain/(loss) on trading assets (72,427,150) -
Other income on trading assets - -
Total 74,816,604 -
4.23 Other Income

See accounting policies in Notes 3.2 (iv). Other income comprises the following:
Income from Mint (Sale of Coin) 54,026 110,208
Gain from Sale of Precious Metals and Coins 952,642,658 194,055,951
Fine/Penalty Charge 14,253,517 47,023,769
Profit on Sale of Assets 1,745,456 3,041,208
Profit/(Loss) on Sale of Investment Securities (181,325,100) 536,163,920
Dividend Income 65,036,629 39,188,282
Project Income/(Loss) 8,056,486 11,810,896
Grant Income 123 476,098,050
Miscellaneous 76,523,049 145,489,330
Total 936,986,844 1,452,981,613
Out of total dividend income of Rs. 65,036,629, Rs 35,596,721 has been received on account of the shares of
Citizen Investment Trust. Total 4,362,176 Kitta shares of Citizend Investment Trust were sold on 2078/03/20
because of the decision of the management for divestment of shares that were in excess of the prescribed threshold
as per Nepal Rastra Bank Act, 2058. As at the date of de-recognition, the fair value of the disposed share was Rs
609.13 and cumulative gain/(loss) on disposal of the same was Rs 2,657,128,858. Cumulative gain/loss has been
transferred within equity during the period on account of such derecognition.
4.24 Personnel expenses

See accounting policy in Note 3.22. Personnel expenses include the following:
Salary 627,870,663 633,428,401
Allowances 635,209,443 645,873,069
Provident Fund Contribution 62,787,066 63,342,840
Staff Welfare 76,094,407 79,108,553
Staff Welfare Provident Fund 574,436,075 530,265,000
Pension & Gratuity Fund 316,285,188 286,326,903
Staff Security Fund 75,066,772 83,155,616
Staff Leave Compensation 144,221,939 160,258,061
Staff Medical Fund 117,785,852 282,818,814
Finance Cost under NFRS on Staff Loan 72,750,541 72,917,765
Others 13,770,963 16,991,577
Total 2,716,278,909 2,854,486,599
4.25 Depreciation, amortisation and impairment of non financial assets

Depreciation on Property & Equipment 157,210,020 147,195,614
Impairment of Property & Equipment 72,914,784 -
Amortisation of intangible assets 26,454,110 24,395,961
Impairment of intangible assets - -
Total 256,578,914 171,591,575
141
4.26 Operating expenses

Directors Fees and Expenses 6,094,836 7,103,606
Note Printing Charges 1,639,375,055 837,684,032
Mint Expenses 1,593 3,991,197
Security charges 61,258,332 58,904,474
Remittance Charges 38,300,267 36,693,734
Travelling Expenses 47,651,435 165,733,226
Insurance Charges 122,602,657 123,229,273
Repair & Maintenance 22,950,679 23,109,067
Banking Promotion 28,919,160 42,487,864
Audit Fees and Expenses 2,553,977 2,627,061
Assets Written Off 269,952 389,034
Utilities Expenses 40,075,100 47,434,221
Postal and Communication Expenses 19,291,693 19,265,217
House Rent 45,033,973 41,510,635
Training Seminar and Membership 52,490,939 49,520,489
Expenses on Miscellaneous Assets 4,685,616 9,013,356
Consumable Expenses 11,944,942 23,872,678
Books and Periodicals 8,069,328 8,521,620
Software Annual Maintenance Charges 112,725,437 83,812,833
Meeting Fee and Expense 23,752,498 23,052,015
Advertisement 11,529,373 10,108,398
Wages 47,614,287 22,970,319
Miscellaneous Expenses 54,208,240 78,011,432
Total 2,401,399,369 1,719,045,781
142
Nepal Rastra Bank

Notes Forming Part of Financial Statements
Fiscal Year 2077-78 (2020-21 AD)
5. Significant Disclosures
5.1. Gold and Silver
The bank has been holding gold and silver for reserve purpose as well as for minting purpose.
The gold and silver held for reserve purpose, being the financial assets, has been measured at
fair value and the gold and silver held for minting purpose, being the inventories of the bank,
has been measured at lower of cost or net realizable value.
The gold and silver measured at fair valuealong with its quantity isas follows:
As on 31st Asar 2078 As on 31st Asar 2077
Particulars Weight (Kg, Total FairValue Weight (Kg, Total FairValue

Gm, Mg) (NRs.) Gm, Mg) (NRs.)
Investment in
Paper Gold 5,863.058408 44,655,278,083 5,863.058408 44,996,868,751
Gold held in
Stock 1,953.662100 15,610,737,010 1,953.662100 15,543,335,668
Silver held in
Stock 121,522.860782 13,750,311,697 121,522.860782 10,469,194,456
Total 74,016,326,790 71,009,398,875
Fair value for gold and silver was based on the closing rate prevailing in London Market and
Nepal Gold & Silver Dealer‟s Association respectively. For gold physically held with the bank,
the rate for Fine Gold (9999) has been considered for the purpose of fair value.
Minting Division of the bank has held gold and silver for minting purpose and is treated as
inventories kept for further processing/minting. The inventories are measured at lower of cost or
net realizable value. The gold and silver held by the bank as inventories is as follows:

Particulars Weight (Kg, Gm, Weight (Kg, Gm,
Value (NRs.) Value (NRs.)
Mg) Mg)
Gold held in
Stock 564.35500 1,691,268,802 649.81192 1,985,480,673
Silver held in
Stock 3,037.37785 53,768,750 3,211.31155 60,581,245
Total 1,745,037,552 2,046,061,918
143
5.2. Year-endExchangeRates
The year-end exchange ratesofNepalese 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 119.04 120.37
2 UK Pound Sterling 164.83 150.69
3 Euro 140.39 136.81
4 Swiss Franc 129.53 128.10
5 Australian Dollar 88.67 83.68
6 Canadian Dollar 95.21 88.35
7 Singapore Dollar 87.8 86.38
8 Japanese Yen 1.77 1.121
9 Chinese Yuan 18.4 17.15
10 Saudi Arabian Riyal 31.74 32.09
11 Qatari Riyal 32.69 33.06
12 Thai Baht 3.64 3.81
13 UAE Dirham 32.41 32.77
14 Malaysian Ringgit 28.34 28.18
15 South Korean Won 0.1036 0.0998
16 Swedish Kroner 13.75 13.16
17 Danish Kroner 18.88 18.38
18 Hong Kong Dollar 15.33 15.53
19 Kuwait Dinar 395.76 391.33
20 Bahrain Dinar 315.75 319.25
21 SDR 169.79 164.4497
22 Indian Rupees 1.60 1.60
5.3. Related Parties and Transactions with them

5.3.1. 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 positions in the office during the year were as follows:
S.N Name Post Date R e m a r k s

1. Mr. Maha Prasad Adhikari Governor 2076.12.24
2 Mr. Madhu Kumar Marasini Finance Secretary 2078.04.18
3 Mr. Sishir Kumar Dhungana Finance Secretary 2076.11.01 Discharge of positionw.e.f. 2078.04.17
4 Dr.NeelamDhungana(Timsina) Deputy Governor 2077.11.25
5 Mr.BamBahadur Mishra Deputy Governor 2077.11.25
6 Mr. Chinta Mani Siwakoti Deputy Governor 2072.11.19 retired w.e.f. 2077.11.19
7 Mr. Shiba Raj Shrestha Deputy Governor 2072.11.19 retired w.e.f. 2077.11.19
8 Dr. Sri Ram Poudyal Board Member 2074.01.03
9 Mr. RamjeeRegmi Board Member 2074.01.03
10 CA. Dr. Suvod Kumar Karn Board Member 2075.01.11
11 Mr. BhubanKadel Executive Director 2072.12.03
144
12 Dr. NephilMatangiMaskay Executive Director 2073.01.12
13 Mr. Dev Kumar Dhakal Executive Director 2074.12.14
14 Mr. Mukunda Kumar Chhetri Executive Director 2074.12.14
15 Mr. Pitambar Bhandari Executive Director 2074.12.14
16 Mr. RishikeshBhatta Executive Director 2075.05.12
17 Mr. Pradeep Raj Poudyal Executive Director 2075.06.18
18 Dr. GunakarBhatta Executive Director 2075.07.06
19 Mr. NareshShakya Executive Director 2076.02.31
20 Mr. Suman Kumar Adhikari Executive Director 2076.03.11
21 Dr. Prakash Kumar Shrestha Executive Director 2076.03.11
22 Mr. Revati Prasad Nepal Executive Director 2076.10.13
23 Mr. RamuPoudel Executive Director 2077.01.12
24 Mr. VishrutThapa Executive Director 2077.01.12
25 Mr. Ram BahadurManandhar Executive Director 2077.01.12
Acting Executive
26 Mr.Dayaram Sharma Director 2077.12.04
Acting Executive
27 Mr.Tulashi Prasad Ghimire Director 2077.12.04
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 arm's length transactions.
i. Transactions with Key Management Personnel
In addition to salaries, non- cash benefits (Vehicle Facility, Accommodation Facility to

governor) were provided to special class officers and the executive Board members. Governor
and Deputy Governors arealso entitled to post employee benefits. The data relating to total
compensation paid to key management personnel were as follows:
Particulars Current Year (NRs.) Previous Year (NRs.)

Short term employee benefits 74,688,900 80,895,741
Post-employment and other long term
benefits 24,191,300 36,676,251
Total 98,880,200 117,571,992
Othertransactions with the Key Management Personnel and the status of yearend balances with
them were as per below.
Particulars Current Year(NRs.) Previous Year(NRs.)

Meeting Fees/ Incidental Expenses to
Directors 12,236,904 10,387,750
Loan Facilities 108,305,819 109,167,092
145
ii. Salary, Benefits and Other Facilities of Board Members
Board Members are entitled for meeting allowance of NRs.5,000.00 per meeting.In addition,
non-executive board members are entitledforfuel, vehicle repair, telephone, newspaper, internet,
driver facility, and medicine facilities. Details of such salary, benefits and other facilities
provided to executive as well as non-executive board members for FY 2077/78 are provided
below:
Name Post Salary Board Other
Meeting Allowances
Allowance &Facilities
Mr. Maha Prasad Adhikari Governor 1,394,400 225,000 1,643,003
Finance
Secretary/Boar
Mr. Sishir Kumar Dhungana d Member - 220,000 2,88,000
Deputy
Dr. NeelamDhungana(Timsina) Governor 1,215,000 80,000 2,363,724
Deputy
Mr. Bam Bahadur Mishra Governor 1,137,600 80,000 2,262,241
Former Deputy
Mr. Chinta Mani Siwakoti Governor 790,956 140,000 895,648
Former Deputy
Mr. Shiba Raj Shrestha Governor 790,956 135,000 895,648
Dr. Sri Ram Poudyal Board Member - 225,000 792,880
Mr. RamjeeRegmi Board Member - 210,000 792,880
CA.Dr. Suvod Kumar Karn Board Member - 195,000 792,880
Total 5,328,912 1,510,000 10,726,904
5.3.2. Government of Nepal

The bank, being the Central Bank of Nepal, was incorporated under Nepal Rastra Bank Act,
2012 and the Government of Nepal (GON) is the controlling body of the bank holding 100% of
its capital.
i. Transactions with Government of Nepal
The transaction with GON and the status of yearend balances with GON is as follows:
Particulars Current Year(NRs.) Previous Year(NRs.)
Transactions during the year
Commission Income received from GON 78,093,958 132,945,281
Payment made to GON from surplus (As per
Financial Statement of Previous Year) 6,000,000,000 9,009,660,010
Adjustment of Interest Receivable from
Surplus Payable to Government - 1,010,339,989
Balances at the year end
Deposit from GON 209,577,874,327 142,340,191,367
Receivable from GON on sales of shares of CIT 1,661,646,673 -
Advance to GON for Business -
Continuity Loan 1,460,000,000
Investment in Treasury Bills (GON) 15,460,827,981 21,226,657,174
Investment in Bonds (GON) 43,369,513,412 44,039,643,610
Investment in Saving Certificates (GON) 184,170,000 1,956,365,000
ii. Government of Nepal Treasury Position

Balance of Government of Nepal as of 31stAsar 2078 as per the records of the bank was a
surplus balance of NRs. 209,577,874,327 (P.Y. NRs.142,340,191,367). The balance is yet to be
146
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..
5.4. Inter-Office Transactions

The balance of inter-office transactions under reconciliation is NRs.6,972,436 (PY NRs.
6,972,436) which is presented as general account under the accounts head “Other liabilities”.
5.5. Assets Received in Grant

The various assetsreceived as grant under the Financial Sector Restructuring Project (phase I
and II) was valued at NRs. 11,585,586,out of which there was a written down balance of NRs.
123 (PY NRs.123) at the yearend. 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
5.6.1. 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.
5.6.1.1.Exposure to Credit Risk
147
The maximum exposure to credit risk at the yearendwas as follows:
a) By Nature of Assets
Particulars As on 31-3-2078 As on 31-3-2077

Cash Equivalents 615,127,013,862 517,683,131,883
Loans and Advances to Bank and
Financial Institutions 122,703,932,366 7,487,473,703
Loans and Advances to Others 15,516,984,591 12,414,430,212
Gold and Silver 80,493,962,992 71,009,398,875
Investment Securities 688,721,551,355 747,848,059,601
Other Assets 709,838,933 645,266,374
TOTAL ASSETS 1,523,273,284,099 1,357,087,760,648
b) By Geographical Region
India 313,266,303,335 297,317,957,049
USA 153,960,858,395 88,368,411,608
Germany 356,863,871 220,397,735
Switzerland 79,740,865,713 119,394,797,711
United Kingdom 27,778,419,111 20,388,489,506
France 19,538,928,000 22,540,225,535
Japan 551,577,548 1,940,657,751
Netherland - -
Bahrain 85,988,548,683 130,902,466,437
Australia - -
Singapore 234,600,614,225 244,176,237,510
Canada 1,177,566,907 128,657,511
Belgium 33,047,047 -
Hong Kong 116,356,899,487 147,455,439,898
U.A.E 60,127,990,299 43,379,185,339
China 138,307,889,809 70,367,257,457
Iran - -
Bangladesh 35,331,389,051 12,673,516,560
Thailand - -
Nepal 256,155,522,618 157,834,063,041
Total 1,523,273,284,099 1,357,087,760,648
c) By Nature of the Entity

Central Banks 62,770,591,518 45,645,338,212
Bank for International Settlement 12,134,632,596 60,458,945,764
Foreign Government 548,139,101,751 396,028,181,479
International Monetary Fund 419,318,478 412,972,270
Foreign Commercial Banks 693,824,916,254 757,163,931,982
Domestic Banks and FIs 127,594,926,574 12,278,328,009
Government of Nepal 59,014,511,393 67,155,813,656
Equity Instruments 3,148,462,011 4,817,700,562
Other Parties 16,226,823,524 13,126,548,714
Total 1,523,273,284,099 1,357,087,760,648
148
d) By Credit Rating
As on 31-3-2078 As on 31-3-2077
Particulars Rating Amount (NRs.) % Amount (NRs.) %
Foreign Currency
Financial Assets
AAA 59,612,514,396 3.91 50,939,273,547 3.75
AA+ - - - -
AA- 73,256,503,405 4.81 18,055,500,000 1.33
AA - - - -
A+ 51,878,337,664 3.41 53,865,342,650 3.97
A 255,034,548,720 16.75 263,956,638,353 19.45
A- 7,992,142,321 0.52 7,996,578,400 0.59
BB+ 64,876,800,000 4.26 - -
BBB- 86,583,748,683 5.69 192,625,596,437 14.19
Other* 718,053,965,408 47.10 672,270,440,320 49.53
Total 1,317,288,560,597 86.45 1,259,709,369,707 92.82
Local Currency
Financial Assets Other* 205,984,723,502 13.55 97,378,390,941 7.18
Total Financial Assets 1,523,273,284,099 100.00 1,357,087,760,648 100.00
All of the above ratings are as per S&.P.
*Rating not available or rating not required as per NRB‟s Investment Policy
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 the end of each reporting
period and the movement in the allowances for impairment of financial assets during the year is
as follows:
Allowances
for
Diminution Allowances Allowances
Particulars
in Value of for Doubtful Allowances for for
Equity Investment in Doubtful Doubtful
Investment Fixed Deposit Refinance/Loan Receivables
Balance as on 31stAsar 2076 7,500,000 253,760,000 10,000,000 2,335,832
Impairment Loss Recognized - - - 1,843,922
Amount Written Off - - - -
Reversal of Impairment Loss - - 10,000,000 -
Balance as on 31stAsar 2077 7,500,000 253,760,000 - 4,179,754
Impairment Loss Recognized - - - -
Amount Written Off - - - -
Reversal of Impairment Loss - - - -
Balance as on 31stAsar 2078 7,500,000 253,760,000 - 4,179,754
Financial Assets are written off (either partially or in full) when there is no reasonable expectation
of recovering a financial asset in its entirety or a portion thereof. This is generally the case when
the Bank determines that the borrower does not have assets or sources of income that could
generate sufficient cash flows to repay the amounts subject to the write-off. This assessment is
carried out at the individual asset level.
149
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.
i. Impairment for equity instruments

The investments of the bank in the following entities have been impaired and impairment loss
has been provided for:
As on 31-03-2078 As on 31-03-2077
Name of Entity Amount of Amount of
Equity Impairment Net Equity Impairment Net
investment Amount Assets investment Amount Assets
Agricultural Project
Services Centre 5,000,000 5,000,000 - 5,000,000 5,000,000 -
National Productivity
and Eco. Dev. 2,500,000 2,500,000 - 2,500,000 2,500,000 -
Total 7,500,000 7,500,000 - 7,500,000 7,500,000 -
ii. Impairment for investment in Fixed Deposit

Detail relating to impaired investment in fixed deposit is as under:
As on 31-03-2078 As on 31-03-2077
Amount of Amount of
Name of Entity Fixed Impairment Net Fixed Impairment Net
Deposit Amount Assets Deposit Amount Assets
Capital Merchant
Banking and Finance
Ltd. 188,360,000 188,360,000 - 188,360,000 188,360,000 -
Crystal Finance Ltd. 23,800,000 23,800,000 - 23,800,000 23,800,000 -
Himalaya Finance Ltd. 41,600,000 41,600,000 - 41,600,000 41,600,000 -

Total 253,760,000 253,760,000 - 253,760,000 253,760,000 -
The above institutions have been declared problematic by the bank and the outstanding amount
is overdue since long. We have been corresponding on regular basis for repayment of such
amount along with interest accrued.
iii. Impairment for Refinance/Loans

No impairment allowance for refinance/loans has been provided as there are no indications for
impairment on refinance/loans.
iv. Impairment for Receivables

Impairment for receivables includes impairment of NRs.4,179,754 (P.Y. NRs. 4,179,754) in
respect to advances to staffs who have already left the bank.
5.6.1.2. Credit Quality
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
150
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 31-3-2078 As on 31-3-2077

External Credit Rating at least AAA/BBB- from credit
rating agency 599,234,595,189 587,438,929,387
Non Rated Counterparties 94,590,321,065 169,725,002,596
Central Banks 62,770,591,518 45,645,338,211
Bank for International Settlement 12,134,632,596 60,458,945,764
Foreign Government 548,139,101,751 396,028,181,479
International Monetary Fund 419,318,478 412,972,270
Government of Nepal 59,014,511,393 67,155,813,656
Financial Assets with Other Counterparties: 146,970,212,109 30,222,577,285
- Party with Normal Risk 146,704,772,355 29,957,137,531
- Party with High Risk 265,439,754 265,439,754
Total 1,523,273,284,099 1,357,087,760,648
5.6.1.3. Collateral held and other credit enhancement

The Bank holds collateral and other credit enhancements against certain of its credit exposures.
The following table sets out the principal types of collateral held against different types of
Financial Assets.
Type of Credit Exposure % of Exposure subject to collateral Principal type of
requirement collateral held
2078/03/31 2077/03/31
Securities purchased under 100 100 Government Securities
Resale Agreement
Refinance to BFIs 100 100 Good Loans of BFIs
Standing Liquidity Facilities 100 100 Government Securities
Loans to Staffs 100-125 100-125 Land and Buildings,
Insurance Policies,
Retirement Fund Balance,
and Accrued Retirement
Benefits.
5.6.2. 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.
151
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.
5.6.2.1. 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.
5.6.2.2. Maturity Profile of Financial Assets

The followings are the remaining contractual maturities and other forms of financial assets at the
end of the reporting period:
Current Year Figures (NRs.)
Contractual and Other Cash Flows

Carrying Up to 1 More than 3
Particulars Amount month 1-3 months 3-12 months 1 -3 Year Year
615,127,013,862 90,972,316,13 524,154,697,732

Cash Equivalents 0
Loans and Advances
to Bank and
122,703,932,366 122,703,932,366
Financial
Institutions
Loans and
Advances to
Others
Receivable from
GON against
payment to IMF
Advance Payment to
GON
Balance with ACU
Net Loans to
4,266,138,579 251,702,176 511,936,629
Employees 132,676,910 597,259,401 2,772,563,463
4,062,636,129 650,021,781 2,925,098,013
Interest Receivable 487,516,335
9,372,603 1,405,890 6,279,645 468,630
Advance to Staff 937,260 281,178
1,726,501,326 1,035,900,796 517,950,397
Sundry Debtors 172,650,133
4,070,897
81,417,937 76,370,025
Prepaid Expenses 977,015
Pension Advance
2,597,864,646 51,957,293 155,871,879 226,014,224
Account 33,772,240 2,130,249,010
Staff Endowment
8,907,350
Policy Advance 8,907,350
152
Other 443,161 443,161
Investment
Securities
US Government
Treasury 65,361,640,349 41,633,336,677 23,728,303,672
Notes/Bonds
Government
Treasury 137,429,723,433
-
11,074,513,156 19,997,897,599 106,357,312,678
Notes/Bonds (CNY)
Investment in Mid-
term Instruments
Notice Deposit
(JPY)
Government Bond
43,369,513,412
(GON) 43,369,513,412
Fixed deposit with

Bank &Financial 4,876,402,000 252,600,000 4,623,802,000
Institutions -
Government
Treasury Bills 15,460,827,981
-
14,288,448,981 1,172,379,000
(GON)
Saving Certificates
184,170,000
(GON) - 184,170,000
Loan to Sana
KisanBikasLaghubit
125,000,000 125,000,000
taBittiyaSanstha
Ltd.
Quoted equity
168,426,475
securities 168,426,475
Unquoted equity
2,980,035,536
securities 2,980,035,536
709,838,933
Other Assets 709,838,933
Total 1,021,249,806,078 91,628,195,890 551,765,318,702 152,691,960,714 192,540,725,155 32,623,605,617
153
Previous Year Figures (NRs.)
Carrying More than 3
Particulars Amount upto 1 month 1-3 months 3-12 months 1 -3 Year Year
Cash Equivalents 517,683,131,883 84,297,663,199 433,385,468,684
Loans and Advances
to Bank and
7,487,473,703 7,487,473,703
Financial
Institutions
Loans and
Advances to
Others
Receivable from
GON against
payment to IMF
Advance Payment to
GON
Balance with ACU
Net Loans to
4,245,785,420 132,043,927 250,501,340 509,494,250 594,409,959 2,759,335,944
Employees
Interest Receivable 3,973,764,195 476,851,703 635,802,271 2,861,110,220
Advance to Staff 7,391,072 739,107 1,108,661 4,952,018 369,554 221,732
Sundry Debtors 24,869,837 14,921,902 7,460,951 2,486,984
Prepaid Expenses 85,068,861 1,020,826 4,253,443 79,794,592
Pension Advance
2,840,427,929 36,925,563 56,808,559 170,425,676 247,117,230 2,329,150,902
Account
Staff Endowment
10,203,108 10,203,108
Policy Advance
Other
Investment
Securities
US Government
Treasury 30,059,869,390 12,040,331,312 18,019,538,078
Notes/Bonds
Government
Treasury 70,378,126,202 6,827,706,379 6,750,870,263 2,177,703,572 54,621,845,989
Notes/Bonds (CNY)
Investment in Mid-
term Instruments
Notice Deposit
(JPY)
Government Bond
44,039,643,610 44,039,643,610
(GON)
Fixed deposit with
Bank &Financial 4,770,640,000 271,900,000 2,979,800,000 1,518,940,000
Institutions
Government
Treasury Bills 21,226,657,174 9,330,750 5,712,482,518 15,504,843,906
(GON)
Saving Certificates 1,956,365,000 1,956,365,000
(GON)
Loan to Sana
KisanBikasLaghubit
297,000,000 297,000,000
taBittiyaSanstha
Ltd.
Quoted equity
2,731,383,998 2,731,383,998
securities
Unquoted equity
2,086,316,564 2,086,316,564
securities
Other Assets 645,266,374 645,266,374
Total 714,549,384,320 92,054,181,454 449,792,017,641 42,362,530,200 119,481,776,403 10,858,878,622
154
5.6.2.3. Maturity Profile of 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 period:

Carrying upto 1 More than 3
Particulars Amount month 1-3 months 3-12 months 1 -3 Year Year
Bills Payable 358,166,889 358,166,889 - - - -
Deposits from
Bank and
161.938.090.958 -
Financial 249,630,925,694 49,926,185,139 12,803,557,028 24,963,092,569
Institutions
Deposit from
Government of 209,577,874,327 44,011,353,609 50,298,689,838 67,064,919,785 48,202,911,095 -
Nepal
Deposits from
Others 19,455,135,103 4,669,232,425 4,474,681,073 10,311,221,605 - -
Short Term
Borrowings - -
- - - -
IMF Related
Liabilities 23,024,973,324 - - 889,298 23,024,084,026
Staff Liabilities 2,754,451,836 1,329,408,810 137,722,592 736,430,066 275,445,184 275,445,184
Other Liabilities 1,685,424,009 1,685,424,009 - -
Total 506,486,951,182 100,294,346,872 69,400,074,540 103,076,553,323 210,416,447,237 23,299,529,210

Carrying More than 3
Particulars Amount upto 1 month 1-3 months 3-12 months 1 -3 Year Year
Bills Payable 322,458,714 322,458,714 - - -
Deposits from
Bank and
297,852,272,797 59,570,454,559 8,306,752,738 29,785,227,280 200,189,838,220
Financial -
Institutions
Deposit from
Government of 142,340,191,367 29,891,440,187 34,161,645,928 45,548,861,237 32,738,244,014
-
Nepal
Deposits from
18,733,175,742 4,495,962,178 4,308,630,421 9,928,583,143
Others - -
Short Term
- -
Borrowings - - -
IMF Related
20,904,127,242 889,298 20,903,237,944
Liabilities - -
Staff Liabilities 3,194,902,864 1,283,494,507 159,745,143 1,112,682,642 319,490,286 319,490,286
Other Liabilities 951,149,513 951,149,513 - -
Total 484,298,278,240 95,563,810,145 47,887,923,745 86,490,664,601 233,247,572,520 21,108,307,229
155
5.6.3. 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.
5.6.3.1. 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,CAD,JPY,AUD, GBP, EURO and INR.
The summary quantitative data about the Bank's exposure to currency risk at the reporting period
was as follows:

USD AUD EUR GBP CNY CAD SDR JPY
Particulars 56.47 0.90 0.12 0.28 15.12 0.64 0.03 0.07
Cash and
Cash 483,977,836,221 11,968,306,315 1,542,567,705 3,734,586,324 52,522,519,413 8,522,820,618 419,318,478 898,798,831
Equivalents
Loans and
Advances to
Bank and
Financial
Institutions
Loans and
Advances to 318,925,028 742,094 1,567,900,201 1,578,426
Others
Gold and
51,132,914,285
Silver
Investment
214,171,195,135 146,662,862,600
Securities
Other
Assets
Total
Financial 749,600,870,669 11,969,048,409 1,542,567,705 3,734,586,324 200,753,282,214 8,524,399,044 419,318,478 898,798,831
Assets
Bills
17,975
Payable
Deposits
from Bank
and 1,764,148,055 55,194,622 10,425,545,948 247,601,493 264,591,104
- - -
Financial
Institutions
Deposit
from
Government
of Nepal
Deposits
294,478,683
from Others
Short Term
Borrowings
IMF
Related 11,562,630,914
Liabilities
Staff
Liabilities
Other
Liabilities
156
Total
Financial 2,058,644,713 55,194,622 10,425,545,948 247,601,493 0 0 11,562,630,914 264,591,104
Liabilities
Net
Financial
747,542,225,956 11,913,853,787 -8,882,978,243 3,486,984,831 200,753,282,214 8,524,399,044 -11,143,312,436 634,207,727
Position
Exposure
USD AUD EUR GBP CNY CAD SDR JPY
Particulars 55.73 2.70 0.66 0.73 13.11 0.74 0.03 0.38

Cash and
Cash 572,820,709,003 34,980,132,229 8,517,140,643 9,423,523,383 98,256,243,775 9,535,491,490 412,972,270 4,928,345,148
Equivalents
Loans and
Advances to
Bank and
Financial
Institutions
Loans and
Advances to 1,168,609,144 26,769,204 4,235,834 1,422,418,147 4,039,021
Others
Gold and
44,996,868,751
Silver
Investment
104,207,789,390 70,378,126,202 -
Securities -
Other
Assets
Total
Financial 723,193,976,288 35,006,901,433 8,517,140,643 9,427,759,217 170,056,788,124 9,539,530,511 412,972,270 4,928,345,148
Assets
Bills
1,565
Payable
Deposits
from Bank
and 1,833,158,073 25,570,253 5,817,025,467 202,975,758 385,986,286
- - -
Financial
Institutions
Deposit
from
Government
of Nepal
Deposits
297,767,006
from Others
Short Term
Borrowings
IMF
Related 11,198,956,855
Liabilities
Staff
Liabilities
Other
Liabilities
Total
Financial 2,130,926,644 25,570,253 5,817,025,467 202,975,758 0 0 11,198,956,855 385,986,286
Liabilities
Net
Financial
721,063,049,644 34,981,331,180 2,700,115,176 9,224,783,460 170,056,788,124 9,539,530,511 -10,785,984,585 4,542,358,862
Position
Exposure
Besides above currency exposures, the bank‟s foreign currency reserve also consists major
portion of Indian currency (INR) denominated assets which stands around 24.01% (PY 23.39%)
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 2.36% (PY 2.55%) of the total foreign
currency reserve.
157
5.6.3.2. Sensitivity Analysis of Currency Risk

A strengthening (weakening) of USD, AUD, EUR, GBP, CNY, CAD, SDR and JPY 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 2078 For the Year Ended 2077
Strengthening Weakening Strengthening Weakening
USD 74,754,222,596 -74,754,222,596 72,106,304,964 -72,106,304,964
AUD 1,191,385,379 -1,191,385,379 3,498,133,118 -3,498,133,118
EUR -888,297,824 888,297,824 270,011,518 -270,011,518
GBP 348,698,483 -348,698,483 922,478,346 -922,478,346
CNY 20,075,328,221 -20,075,328,221 17,005,678,812 -17,005,678,812
CAD 852,439,904 -852,439,904 953,953,051 -953,953,051
SDR -1,114,331,244 1,114,331,244 -1,078,598,458 1,078,598,458
JPY 63,420,773 -63,420,773 454,235,886 -454,235,886
Total 95,282,866,288 -95,282,866,288 94,132,197,237 -94,132,197,237
5.6.3.3. 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. Theinterest rate profile of the interest-bearing financial instruments
is as below:
Weighted
Average
Interest
Particulars Rate % As on 31-03-2078 As on 31-03-2077
Interest Sensitive Financial Assets
Balances with Other Banks 0.20 90,957,723,922 84,277,448,893
GOI Treasury Bills 3.39 308,627,239,165 295,073,760,103
158
US Government Treasury Bills 0.03 41,660,690,688 18,051,609,752
Time Deposit (less than 3 month) 0.27 173,447,449,401 119,847,126,559
Investment in FIXBIS - - -
IMF Related Assets: SDR Holdings 0.073 419,318,478 412,972,270
General Refinance 3 78,914,655,011 6,266,769,739
Special/Export Refinance 1 12,649,267,913 -
Zero Interest Loan - 2,891,114
Loan to SME 2 31,137,118,328
Standing Liquidity Facility - - -
Loans to Employees
House loan Uninsured 1 450,000 475,000
House Repair Loan Uninsured 1 552,429,433 655,170,157
Vehicle Loan Uninsured 3 0 7,767,500
Staff Loan Uninsured 2068 1 715,143,133 764,793,133
Investment in Paper Gold 0.38 44,655,278,083 44,996,868,751
US Government Treasury
Notes/Bonds 0.50 65,361,640,349 30,059,869,390
Government Treasury Notes/Bonds
(CNY) 3.21 137,429,723,433 70,378,126,202
Investment in Mid-term Instruments - - -
Notice Deposit (JPY) - - -
Time Deposit-Investment 0.27 418,890,812,169 570,599,057,663
Fixed deposit with Bank & Financial
Institutions 7.65 5,130,162,000 5,024,400,000
Government Treasury Bills (GON) 3.85 15,460,827,981 21,226,657,174
Saving Certificates (GON) 3.41 184,170,000 1,956,365,000
Total Interest Sensitive Financial
1,426,196,990,601 1,269,599,237,286
Assets
Interest Sensitive Financial
Liabilities
IMF Related Liabilities 0.073 23,024,973,324 20,904,127,242
Short Term Borrowings - - -
Total Interest Sensitive Financial
23,024,973,324 20,904,127,242
Liabilities
Net Interest Sensitive Financial
1,403,172,017,277 1,248,695,110,044
Position
5.6.3.4. 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 9institutions. All the
investments were measured at fair value.
159
5.6.4. Classification and Fair Value of financial assets
The fair value of financial assets and liabilities together with the carrying amounts as at the yearendwere as follows:
Fair Value Fair Value Cash & Cash Financial Total Carrying
Particulars through PL through OCI Amortized Cost Equivalents Liabilities Amount Fair Value
Cash &Cash Equivalents 625,239,674,554 625,239,674,554 625,239,674,554
Loans and Advances to Bank and Financial Institutions 122,703,932,366 122,703,932,366 122,703,932,366
Loans and Advances to Others 15,516,984,591 15,516,984,591 15,516,984,591
Gold and Silver 6,477,636,202 74,016,326,790 80,493,962,992 80,493,962,992
Investment Securities 3,148,462,011 685,573,089,344 688,721,551,355 688,721,551,355
Other Assets 709,838,933 709,838,933 709,838,933
Total Financial Assets 6,477,636,202 77,164,788,801 824,503,845,234 625,239,674,554 - 1,533,385,944,791 1,533,385,944,791
Bills Payable 358,166,889 358,166,889 358,166,889
Deposits from Bank and Financial Institutions 249,630,925,694 249,630,925,694 249,630,925,694
Deposit from Government of Nepal 209,577,874,327 209,577,874,327 209,577,874,327
Deposits from Others 19,455,135,103 19,455,135,103 19,455,135,103
Short Term Borrowings 0 0 0
IMF Related Liabilities 23,024,973,324 23,024,973,324 23,024,973,324
Staff Liabilities 2,754,451,836 2,754,451,836 2,754,451,836
Other Liabilities 1,685,424,009 1,685,424,009 1,685,424,009
Total Financial Liabilities - - - 506,486,951,182 506,486,951,182 506,486,951,182
Net Financial Position 6,477,636,202 77,164,788,801 824,503,845,234 625,239,674,554 (506,486,951,182) 1,026,898,993,609 1,026,898,993,609
160
5.6.5. Fair Value Hierarchy
Fair value measurements have been classified using a "fair value hierarchy" that categorizes the inputs to valuation techniques used to
measure fair value. The fair value hierarchy has three different levels and gives the highest priority to quoted (unadjusted) prices in
active markets and the lowest priority to unobservable inputs. The different levels are defined as follows.
Level 1 input are quoted prices (unadjusted) in active markets for identical assets and liabilities the entity can access at the measurement
date.
Level 2 inputs are inputs other than quoted market prices included within Level 1 that are observable for the asset or liability, either
directly or indirectly, quoted prices for similar assets or liabilities in active markets.
Level 3 inputs are unobservable inputs for the asset or liability.
The details showing the carrying amounts of financial assets and liabilities and segregating them to Amortized Cost and Fair Value and
segregating Fair Value to Level 1 – 3 inputs are presented below:
As at 31stAshad 2078 Carrying Value At Amortised Level 1 Level 2 Level 3

Cost
Financial Assets
Financial assets carried at amortized cost
Cash Equivalents 615,127,013,862
Balance with Other Banks 90,972,316,130 90,972,316,130
Treasury Bills 350,287,929,853 350,287,929,853
Investments 419,318,478 419,318,478
Time Deposit 173,447,449,401 173,447,449,401
Loans & Advances to BFIs 122,703,932,366 122,703,932,366
Loans & Advances to Others 15,516,984,591
Receivables from Government & International Agencies 1,460,000,000 1,460,000,000
Loans to Sana KisanBikaslaghubittaBittiyaSanstha Ltd,
161
125,000,000 125,000,000
Loans to Employees 4,266,138,579 4,266,138,579
Interest Receivables 4,062,636,129 4,062,636,129
Other Advances 5,603,209,883 5,603,209,883
Gold & Silver at fair value 80,493,962,992 80,493,962,992

Investment Securities 688,721,551,355
Investment Securities at Amortized Cost 685,573,089,344 685,573,089,344
At Fair Value through Other Comprehensive Income (OCI) 3,148,462,011 168,426,475
2,980,035,536
Other Assets 709,838,933 709,838,933
Total Financial Assets 1,523,273,284,099 1,438,921,020,163 80,493,962,992 168,426,475 3,689,874,469
Financial Liabilities
Financial liabilities carried at amortized cost:
Bills Payable 358,166,889 358,166,889
Deposits from Bank and Financial Institutions 249,630,925,694 249,630,925,694
Deposits from Others 19,455,135,103 19,455,135,103
IMF Related Liabilities 23,024,973,324 23,024,973,324
Staff Liabilities 2,754,451,836 2,754,451,836
Other Liabilities 1,685,424,009 1,685,424,009
Total Financial Liabilities 506,486,951,182 503,732,499,346 - - 2,754,451,836
As at 31stAshad 2077 Carrying Value At Amortised Level 1 Level 2 Level 3

Cost
Financial Assets
Financial assets carried at amortized cost
Cash Equivalents 517,683,131,883
Balance with Other Banks 84,297,663,199 84,297,663,199
Treasury Bills 313,125,369,855 313,125,369,855
162
Investments 412,972,270 412,972,270
Time Deposit 119,847,126,559 119,847,126,559
Loans & Advances to BFIs 7,487,473,703 7,487,473,703
Loans & Advances to Others 12,414,430,212
Receivables from Government & International Agencies - -
Loans to Sana 297,000,000
KisanBikasLaghuBittaBittiyaSanstha Ltd,
Loans to Employees 4,245,785,420 4,245,785,420
Interest Receivables 3,973,764,195 3,973,764,195
Other Advances 3,897,880,598 3,897,880,598
Gold & Silver at fair value 71,009,398,875 71,009,398,875

Investment Securities 747,848,059,601
Investment Securities at Amortized Cost 743,030,359,039 743,030,359,039
At Fair Value through Other Comprehensive 4,817,700,562 814,850,779 2,731,383,998 1,271,465,785
Income (OCI)
Other Assets
645,266,374 645,266,374
Total Financial Assets 1,357,087,760,648 1,280,615,394,837 71,824,249,654 2,731,383,998 1,916,732,159
Financial Liabilities
Financial liabilities carried at amortized cost:
Bills Payable 322,458,714 322,458,714
Deposits from Bank and Financial Institutions 297,852,272,797 297,852,272,797
Deposits from Others 18,733,175,742 18,733,175,742
IMF Related Liabilities 20,904,127,242 20,904,127,242
Staff Liabilities 3,194,902,864 3,194,902,864
Total Financial Liabilities 484,298,278,240 481,103,375,376 - - 3,194,902,864
163
5.7. Employees Benefits - Defined Benefit Plans
The Bank currently offers two 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‟ and„Staff Security Plan‟. The bank also offers two other long term benefits: “Staff
Medical Fund” and “Leave Encashment”.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 and Pension Plan‟ and „Staff Security Plan‟ are funded plan wherein the bank makes
earmarked investment out of fund created for these plans. „Leave encashment‟ and “Staff Medical
Fund” are not a funded plan.
There were no plan amendments and curtailments during the reporting period.
The details of the net liabilities based on actuarial valuation of obligation for the defined benefit
plans, viz., the Gratuity and Pension plan, and the Staff Security Fund are as follows:
Amount Recognized in the Statement of Financial Position
As on 31stAsar 2078 As on 31stAsar 2077

Particulars Pension or Staff Security Pension or Staff Security
Gratuity Plan Plan Gratuity Plan Plan
Present Value of
Obligations 18,789,259,309 1,971,672,919 19,037,326,365 1,956,932,094
Fair Value of Plan
Assets/Current Balance of
Provision Account (19,541,916,973) (1,918,811,721) (19,432,685,089) (1,723,117,729)
Net Liability /( Asset) (752,657,664) 52,861,198 (395,358,724) 233,814,365
Changes in Fair Value of Defined Benefit Obligation
For the Year Ended 31stAsar For the Year Ended 31stAsar 2077
2078
Particulars
Pension or Staff Security Pension or Staff Security
Opening Obligation 19,037,326,365 1,956,932,094 18,589,350,597 1,892,985,892

Current Service Cost 316,285,188 75,066,772 286,326,903 83,155,616
Interest Cost 1,659,860,352 168,285,089 1,440,636,425 141,516,835
Actuarial Losses (Gains) (1,035,345,466) (54,415,502) (116,197,002) 87,324,649
Losses (Gains) on
Curtailments - - - -
Benefits Paid (1,188,867,130) (174,195,534) (1,162,790,558) (248,050,898)
Closing Obligation 18,789,259,309 1,971,672,919 19,037,326,365 1,956,932,094
164
Changes in Fair Value of Plan Assets
For the Year Ended 31stAsar 2078 For the Year Ended 31stAsar 2077
Opening Fair Value 19,432,685,089 1,723,117,729 19,170,360,000 2,012,800,000
Investment adjustment (339,852,414) 2,552,497 (581,009,403) (233,951,219)
Expected Return 1,695,442,637 157,763,443 1,487,117,178 158,794,758
Actuarial Gains
(Losses) (57,491,209) (24,240,779) 519,007,872 (158,794,758)
Contribution by
Employer - 233,814,365 - 192,319,846
Benefits Paid (1,188,867,130) (174,195,534) (1,162,790,558) (248,050,898)
Closing Fair Value 19,541,916,973 1,918,811,721 19,432,685,089 1,723,117,729
Amount Recognized in the Statement of Comprehensive Income
For the Year Ended 31stAsar 2078 For the Year Ended 31stAsar 2077
Charged to Statement
of Income (280,702,903) (85,588,418) (239,846,150) (65,877,693)
Actuarial
Income/(Loss)
Recognized in OCI 977,854,257 30,174,723 635,204,874 (167,936,672)
Total Employee
Benefit Income
/(Expense) 697,151,354 (55,413,695) 395,358,724 (233,814,365)
Major Categories of Plan Assets as a Percentage of Total Plans
For the Year Ended 31stAsar For the Year Ended 31stAsar
2078 2077
Particulars
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%
165
Principal Actuarial Assumption at the End of the Reporting Period
2078 2077
Particulars
Discount Rate 9% 9% 9% 9%
Expected Return on Plan Asset 9% 9% 8% 8%
Future Salary Increase 10% 10% 10% 10%
Future Pension Increase 6.70% - 6.70% -
Withdrawal Rate 0.50% 0.50% 0.50% 0.50%
The Sensitivity of the Defined Benefit Obligation to Changes in Principal Assumptions
2078 2077
Particulars Change
-1% 12.08% 12.23% 12.10% 11.93%
Discount Rate
+1% -9.96% -10.31% -9.98% -10.08%
Salary & Pension -1% -7.49% -9.49% -7.49% -9.26%
Increment Rate +1% 8.56% 10.99% 8.55% 10.71%
1 year
setback 3.00% 0.09% 2.65% 0.09%
Mortality Rate
1 year set
forward -3.00% -0.10% -2.63% -0.10%
The above sensitivity analyses are based on a change in an assumption while holding all other
assumptions constant.
The expected maturity profile for defined benefit obligations of Pension or Gratuity Plan
Particulars Asar end 2078 (%) Asar end 2077 (%)

Less than 5 years 12 14
Between 5-10 years 23 24
Over 20 years 43 42
Total 100 100
The expected maturity profile for defined benefit obligations of Staff Security Plan
Asar end 2078 (%) Asar end 2077 (%)

Less than 5 years 15 13
Over 20 years 45 48
Total 100 100
166
5.8. Employees Benefits – Other Long Term Benefits Plan
The Bank currently offers accumulated leave as other long term benefits plan. The bank's net
obligation in respect of other long term 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 other long term benefit liability (asset) for
the period by applying discount rate used to measure the other long term benefit obligation at the
beginning of the period to the net other long term benefit liability (asset). The obligation under
„Accumulated Leave‟ 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.
„Leave encashment‟ is not a funded plan. Same assumptions are taken for measurement of the leave
liabilities as adopted for defined benefit liabilities.
There were no plan amendments and curtailments during the reporting period. Actuarial
gains/losses in other long term benefit plan are charged to Income statement.
5.9. Other Employee Benefits

• Staff Welfare: the bank provides 12% of basic salary as staff welfare fund. During the year the
bank has provided NRs. 74,962,930(PY. NRs. 75,475,095 as staff welfare fund.
• Staff Welfare Provident Fund: The bank provides after the approval from the board of directors
up to 10% of last year profit as staff welfare provident fund to be credited into the retirement
fund. Total expenses under this head amounts to NRs. 574,436,075( PY. NRs. 530,265,000).
• The bank provides staff medical fund facility to the staffs of which payments are made as per
the eligible medical claim while rest amount is paid at the retirement. NRs. 117,785,852 (PY.
NRs. 282,818,814) is expensed as staff medical fund.
5.10. 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 Equalization 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. Impacts resulting from other
comprehensive income are directly transferred to respective reserves. 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:
167
5.10.1. 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.967,823,509(P.Y.
NRs.1,394,004,100) was appropriated to this fund.
b) Financial Stability Reserve
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. 967,823,509 P.Y. NRs.
1,394,004,100) was appropriated to this fund.
c) General Reserve
the 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. 6,608,900,534 (P.Y.NRs. 8,984,388,463) is appropriated in General Reserve
during the year.
d) Net Cumulative Surplus Fund
the section, an amount as decided by the board shall be allocated and kept in such reserve. This
year NRs. 17,676,108(P.Y. NRs. 11,268,898) 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
amountofNRs.8,192,211,285(P.Y.revaluationgain of NRs.58,927,429,280) which is equivalent to
net exchange gain was appropriated 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 NRs. 2,934,500,765(P.Y. revaluation gainof NRs. 20,807,318,228)
which is equivalent to net revaluation gainon revaluation of gold and silver was appropriated to
this fund.
5.10.2. 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
168
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. 4,650,000,000 (P.Y. NRs.
9,120,000,000) 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. No amount (P.Y. NRs. 450,000,000) 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 incomeof the projects is allocated to this fund annually. Accordingly,an amount of NRs
8,056,486(P.Y.NRs. 11,810,896) 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. 550,000,000) 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
(P.Y. NRs. 450,000,000) 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 1,099,822,926(P.Y.
NRs. 172,003,576) 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,
169
cardamom plantation and production as well as construction of cold storage etc. No amount has
been appropriated to this fund during the year.
i) Rural Self Reliance Fund (Administration Expense Reimbursement Fund)
This fund was created out of the surplus fundamounting Rs. 61,390,949 received while
transferring the RSRF Program to Sana Kisan Bikas Laghubitta Bittya Sanstha Ltd. The fund is
utilized to provide reimbursement of the administrative expense subsidy as claimed by the
cooperatives in case of the loans and advances disbursed and approved till the date of transfer of
RSRF program to Sana Kisan Bikas Laghubitta Bittyasanstha Ltd. Accordingly, administrative
expense subsidy amounting toRs. 3,726,384 has been reimbursed till previous year . However, no
amount has been reimbursed in the current fiscal year to Sana Kisan Bikas Laghubitta Bittya
Sanstha Ltd.
j) Actuarial Reserve
This reserve is created out of the actuarial gain in defined benefit retirement schemes recognized
in Other Comprehensive Income (OCI). Any actuarial loss in defined benefit retirement schemes
recognized in OCI shall be expensed through this reserve. An amount of Rs. 1,008,028,980 (PY.
NRs. 467,268,203) has been transferred to Actuarial Gain Reserve.
k) Fair Value Reserve
Fair Value Reserve is created for maintaining the gain of investment in equity instrument
classified as Investment measured at Fair Value through Other Comprehensive Income. During
the year, a gain of Rs.987,900,306 has been transferred to the reserve from Other Comprehensive
Income. Similarly, an amount of Rs.2,631,077,638 which is the cumulative surplus of the
investment sold during the yearhas been released to retained earningsfrom the reserve.
5.11. PriorPeriod Errors

The prior period errorsdiscovered during the year relating to a reporting period that is before the
earliest prior period presentedwere adjusted by restating the opening balance of the earliest prior
period presented. In addition, additional income of NRs.10,912,511has been discovered during the
year because of the prior period errors and has been adjusted with respective current year
income/expenses.
Particulars FY 2077-78 FY 2076-77

Increase /(Decrease) in Property, Plant and Equipment
Surplus/(Deficit) Due to Prior Period Errors 10,912,511
Total Effect as at 31.03.2078 10,912,511
5.12. 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 andother 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
thelicensedBanks 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:
(inNRs. billion)
Particulars Current Year Previous Year
Foreign Exchange Reserve
(a) Held by Nepal Rastra Bank
Convertible Foreign Currency 934.25 922.70
170
Non-Convertible Foreign Currency 318.72 303.52
Gold Reserve 60.27 60.54
Special Drawing Rights 0.42 0.41
Sub Total 1313.65 1287.17
(b) Held by Banks and Financial Institutions
Convertible Foreign Currency 137.94 161.28
Non-Convertible Foreign Currency 16.45 14.43
Sub Total 154.39 175.71
Total Foreign Exchange Reserve of Banking System 1,468.04 1,462.89
Instrument wise Investment of Foreign Exchange Reserve of the Banking System in terms of
percentage of total reserves are as follows:
Particulars Current Year (in %) Previous Year (in %)

Foreign Exchange Reserve:
US Treasury Bills 2.85 1.23
Indian Treasury Bills 21.12 20.17
BIS FIXBIS - -
Bonds/Notes 13.87 6.87
Mid Term Instrument 0.00 0.00
Call Deposits 18.09 13.95
Time Deposit 28.66 39.00
Gold Deposit 4.12 4.14
Special Drawing Rights 0.03 0.03
Balance with NRB and BFIs 11.26 14.61
Total 100.00 100.00
5.13. Projects' Asset and Liability

The assets, liabilities, equity, income and expense of four projects, namely, Poverty Alleviation
Project in Western Terai (PAPWT) and Third Livestock Development Project (TLDP) which were
run during the reporting periodunder 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 31stAsar 2078

Statement of Financial Position
Particulars PAPWT TLDP Total
Equity & Liabilities
Reserve & Surplus 21,404,932 50,979,659 72,384,591
Loans 14,600,000 73,450,000 88,050,000
Accounts Payable - - -
Total Equity & Liabilities 36,004,932 124,429,659 160,434,591
Assets
Loan to PFIs - - -
Investment 31,430,000 117,632,000 149,062,000
Other Receivables 292,128 1,012,036 1,304,164
Cash and Bank Balance 4,282,804 5,785,622 10,068,426
Total Assets 36,004,932 124,429,659 160,434,591
171
Statement of Comprehensive Income
A. Income
Interest Income 2,890,925 8,875,310 11,766,235
From Loan to PFIs
On Investment 2,890,925 8,875,310 11,766,235
Foreign Exchange Gain
Loan Loss Prov. Written back
Other Income
Total Income 2,890,925 8,875,310 11,766,235
B. Expenditure
Administrative Expenses
Interest Expenses 602,250 3,107,500 3,709,750
Depreciation -
Total Expenses 602,250 3,107,500 3,709,750
Surplus (Deficit) (A-B) 2,288,675 5,767,810 8,056,485
For the Year ended 31st Asar 2077

Equity & Liabilities
Reserve & Surplus 19,116,257 45,211,849 64,328,105
Loans 21,900,000 79,100,000 101,000,000
Accounts Payable - - -
Total Equity & Liabilities 41,016,257 124,311,849 165,328,105
Assets
Loan to PFIs - - -
Investment 35,600,000 115,200,000 150,800,000
Other Receivables 323,337 917,700 1,241,037
Cash and Bank Balance 5,092,920 8,194,149 13,287,068
Total Assets 41,016,257 124,311,849 165,328,105

A. Income
Interest Income 4,514,610 11,451,037 15,965,647
From Loan to PFIs
On Investment 4,514,610 11,451,037 15,965,647
Foreign Exchange Gain
Loan Loss Prov. Written back
Other Income
Total Income 821,250 3,333,500 4,154,750
B. Expenditure
Administrative Expenses
Interest Expenses 821,250 3,333,500 4,154,750
Depreciation -
Total Expenses 821,250 3,333,500 4,154,750.00
Surplus (Deficit) (A-B) 3,693,360 8,117,537 11,810,897
Two projects namely, Community Ground water Irrigation Sector Project (CGISP) and Gramin
Kshetrama Bittiya Pahunch Karyakram(KFW) 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:
172

Particulars
CGISP KFW CGISP KFW
Equity
Capital Contribution 17,548,370 17,548,370
Surplus 265,296,592 141,150,528 238,922,832 103,789,348
Financial Risk Fund 5,200,000 5,200,000
Long- term Liabilities
Loan from ADB - Non-
Current Portion 103,704,465 110,395,076
Current Liabilities and
Provision
Loan from ADB - Current
Portion 97,013,855 90,323,244
Service Charge due on Loan
from ADB 29,001,709 26,994,526
Loan From GON 906,240,347 906,240,347
Loan Loss Provision 14,581 81,932
Accounts Payable 328,176 328,176
Total Equity & Liabilities 518,107,748 1,047,390,875 489,794,156 1,010,029,695
Assets
Non-Current Assets
Fixed Assets 58,764 73,454
Loan to PFI- Non Current
Portion - 1,789,374
Investment 365,395,000 359,200,000
Current Assets
Interest Receivables 3,077,644 4,396,274 3,857,736 11,139,032
Loan to PFI-current portion 1,458,092 885,500,119 6,403,841 906,240,347
Cash and cash equivalents 148,118,248 157,494,482 118,469,750 92,650,315.52
Total Assets 518,107,748 1,047,390,875 489,794,156 1,010,029,695
Particulars CGISP KFW CGISP KFW
A. Income
Interest Income 28,363,575 37,361,180 38,191,742 51,211,778
From Loan to PFIs 317,891 37,361,180 784,416 51,211,778
On deposit with banks 28,045,684 37,407,326
On Investment
Other Income - -
Loan Loss Provision Written
back 67,351 104,258
Total Incomes 28,430,926 37,361,180 38,296,000 51,211,778
B. Expenditure
Administrative Expenses 35,293 - 41,704 -
Provision for Service Charge 2,007,183 2,007,183
173
Loan Loss Provision - - - -
Depreciation 14,690 - - -
Total Expenses 2,057,166 - 2,048,887 -
Surplus (Deficit) (A-B) 26,373,760 37,361,180 36,247,113 51,211,778
5.14. Interest in other entities
The Bank has invested in quoted & unquoted equity securities of ninedifferententities as presented
below.
5.14.1. Investment in quoted securities
Investment in quoted equity securities includes the following. The bank holds promoter shares of
such entities.
% of No of Investment at cost Investment at Fair value

Particulars
holding Shares 31-03-2078 31-03-2077 31-03-2078 31-03-2077
Citizen Investment
Trust - 13,350,000 - 2,657,138,858
GrameenBikasLag
hubittaBittiyaSans
tha Ltd. 2.799 274,982 27,498,200 27,498,200 168,426,475 74,245,140
Total 27,498,200 40,848,200 168,426,475 2,731,383,998
Holdings on Grameen Bikas Laghubitta Bittiya Sanstha Ltd. are promoter shares which are not
traded freely in the market. The shares are revalued on the basis of latest trading price of promoter
share of respective institution in stock market. In absence of trading of promoter share of Citizen
Investment Trust & Grameen Bikas Laghubitta Bittiya Sanstha Ltd, ratio of share price of
promoter share & public share is considered as 50%. Hence, fair value of the shares is assumed at
50% of the closing trading price of respective public shares
5.14.2. Investment in unquoted securities
The bank has investment in unquoted equity securities of the following entities:
% of Investment at cost Investment at Fair value

No of
Particulars holdi
Shares 31-03-2078 31-03-2077 31-03-2078 31-03-2077
ng
Agricultural Project
Services Centre 62.50 - 5,000,000 5,000,000 - -
Rastriya Beema
Sansthan - Life Ins. 55.56 1,005,667 1,000,000 1,000,000 289,142,763 1,000,000
Nepal Stock
Exchange Ltd. 14.60 875,987 5,097,510 5,097,510 726,744,705 814,850,779
National
Productivity and
Eco. Dev. 31.52 - 2,500,000 2,500,000 - -
Deposit & Credit
Guarantee Fund 10.00 10,000,000 607,594,000 607,594,000 1,652,222,519 1,027,600,000
Nepal Clearing
House 10.00 411,350 15,000,000 15,000,000 105,524,004 85,480,402
Credit Information 10.03 437,400 3,500,000 3,500,000 130,367,070
174
Bureau 177,814,448
National Banking
Institute 15.29 76,452 7,645,250 7,645,250 28,587,097 27,018,313
Total 647,336,760 647,336,760 2,980,035,536 2,086,316,564
Fair Value of the shares investment in unquoted equity securities has been arrived based on the
latest available unaudited financial statements of respective entities.
All of the equity holdings are promoter shares which are not traded freely in the market. Hence,
fair value of the shares is assumed same as the net worth per share.
5.14.3. Significant Interest in entities
The bank has significant interest in the following entities. The details regarding interest in those
entities are as under:
Investment Principal
Paid up at Face % of Place of
Name of Entity capital Value share Principal Activity Business
Agricultural
Project Services Provides services related to Singhadurbar
Centre Pvt. Ltd. 8,000,000 5,000,000 62.50 agricultural activity , Kathmandu
RastriyaBeemaS
ansthan - Life Ramshahpath
Insurance 181,020,000 100,566,667 55.56 Life insurance service , Kathmandu
Impart free marketability
and liquidity to the
government and corporate
securities by facilitating
transactions in its trading
floor through member,
market intermediaries, such Singhadurbar
Nepal Stock as broker, market makers plaza,
Exchange Ltd. 600,000,000 87,598,740 14.60 etc. Kathmandu
Provides research and
consultancy services,
offers socio-economic,
productivity, management,
National policy planning, and energy
Productivity and conservation consultancy Balaju,
Eco.Dev Ltd. 7,932,500 2,500,000 31.52 services. Kathmandu
Significant interest in above four entities is because of the investment in equity instruments
(promoter shares) of such entities which were made under specific directives or policies of the
Government of Nepal and other relevant statutes. The bank is in the process of divestment of such
investment by selling the shares the bank holds. The cost and itscarrying amounts of assets
recognized in the financial statements on such entities are as follows:
Particulars Carrying Amounts
Investment at cost
(Investment at Fair value)
31-03-2078 31-03-2077 31-03-2078 31-03-2077
Agricultural Project Services Centre 5,000,000 5,000,000 - -
Rastriya Beema Sansthan - Life
Insurance 1,000,000 1,000,000 289,142,763 1,000,000
Nepal Stock Exchange Ltd. 5,097,510 5,097,510 726,744,705 814,850,779
National Productivity and Eco. Dev. 2,500,000 2,500,000 - -
175
Total 13,597,510 13,597,510 1,015,887,468 815,850,779
In the absence of audited financial statements of Agricultural Project Services Centre, and
National Productivity & Economic Development Ltd., the bank is not able to estimate the fair
value of investment in such entities. Therefore,the bank has made impairment by full amount for
the investment in Agricultural Project Service Centre and National Productivity & Economic
Development Ltd. and is not expected for its recovery. In addition, Agricultural Project Service
Centre is in the process of liquidation since long.
The carrying amount of NRs2,980,035,535(PY NRs. 2,086,316,564) as shown in above tables has
been included under Investment securities in the Statement of Financial Position. Being all the
above entities as limited liability Company, this is the maximum exposure to loss from its
significant interest in such entities.
5.14.4. Transactions with Entities having Significant Interest
The bank has done some transactions with the entities having significant interest of the bank.
Such transactions were occurred in the normal course of NRB‟s operations and conducted as
arm's length transactions. The details of such transactions were as follows:
Entity Nature of Transaction FY 2077-78 FY 2076-77
Rastriya Beema Sansthan - Life
Insurance Insurance Premium paid by the bank 184,990,659 181,092,147
Nepal Stock Exchange Ltd. Dividend Income received by the bank
21,899,685 29,199,580
5.15. 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
As on 31stAsar 2078 As on 31stAsar 2077

Local Local
Particulars SDR SDR
Currency Currency
Equivalents Equivalents
(NRs.) (NRs.)
SPECIAL DRAWING RIGHT
Net cumulative allocation 11,562,630,914 68,099,599 11,198,956,855 68,099,599
Holdings 419,318,478 2,469,630 412,972,270 2,511,238
OUTSTANDING PURCHASES & LOANS
RCF Loans - - - -
ECF Arrangements - - - -
OTHER INFORMATION Percent of Percent of
Quota Quota
Quota 100 156,900,000 100 156,900,000
Currency Holding 89.82 140,923,637 89.82 140,923,637
176
Reserve Tranche Position 10.19 15,982,092 10.19 15,982,092
The SDR is converted into Nepalese rupees at conversion rate of NRs. 169.79 (P.Y. NRs. 164.4497)
per SDR.
5.16. Contingent Liabilities and Capital Commitments
The bank has following amounts of contingent liabilities and capital commitments.
As on Asar 31, 2078 As on Asar 31, 2077

PARTICULARS
NRs. NRs.
Note Printing Commitments 4,545,344,251 3,414,846,205
Unclaimed Account Transfer to P/L Account 136,744,740 135,381,177
Capital Commitments 1,352,388,275 1,946,588,256
Total 6,034,477,266 5,496,815,638
Contingent liabilities in respect of note printing commitments are determined on the basis of LCs
opened for procurement of notes. The capital commitments include costfor the construction of the
bank's Central Office Building and Banking Office Building as per the contract agreements less
payments made till the end of the reporting period; which are expected to be settled over the period
ofthe buildings‟ construction.
5.17. Non-cancellable Operating Leases

The bank leases various buildings under non-cancellable operating leases expiring within one or
more than one years. The leases have varying terms, escalation clauses and renewal rights. On
renewal, terms of the leases are renegotiated.
Commitments for minimum lease payments in relation to non-cancellable operating leases are
payable as follows:
As on Asar 31, 2078 As on Asar 31, 2077
PARTICULARS
NRs. NRs.
Within one year 38,511,810.76 30,786,461.61
Later than one year but not later than five years 69,346,928.04 31,782,288.53
Later than five years 42,251,838.66 24,056,813.00
Total 150,110,577.46 86,625,563.14
5.18. Claims against the bank
There are 129 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. However the bank may incur the loss
to the extent of the salaries and benefits payable to the then 5 employees who have file the legal suit
against the bank.
5.19. Number of Employees
The number of employees holding office at the year-end was 1,061 (PY 1,043).
5.20. Presentation (Regrouping/Rearrangement)
The presentation of some of the line items of previous year financial statements have been changed
(regrouped or rearranged) to align the financial statements.
5.21. Events after the Reporting Period
In addition to above, there was no material events occurred after thereporting period that requires
adjustments or disclosure in the financial statements.
177

Annual Report 2077 78 Nepali

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