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Pjgvb cvZv/02
-02-
L) gvgjv †gvKÏgv/AvBwb LiPt- Ab¨vb¨ m¤c‡`i g‡a¨ AvBb LiP ev gvgjv/†gvKÏgv LiP _vK‡j Awb®úbœ gvgjvi
welqwU‡Z AwbðqZv we`¨gvb weavq G RvZxq LiP m„wói ZvwiL n‡Z Òm‡›`nRbK gv‡b” †kÖwYKiY K‡i Zvi wecix‡Z 50%
ms¯’vb (Provision) msiÿY Ki‡Z n‡e Ges m„wói ZvwiL n‡Z 01(GK) eQ‡ii g‡a¨ mgš^q Kiv bv n‡j Òg›`/ÿwZRbK
gv‡bÓ †kÖwYKiYc~e©K G ai‡bi `dvmg~‡ni wecix‡Z 100% ms¯’vb (Provision) msiÿY Ki‡Z n‡e| Z‡e, wb®úbœK…Z gvgjvi
wecix‡Z hw` †Kv‡bv `dv Amgwš^Z _v‡K Zvn‡j mswkøó `dv hLbB m„wó †nvK bv †Kb Zv Òg›`/ÿwZRbK gv‡bÓ †kÖwYKiYc~e©K
Gi wecix‡Z 100% ms¯’vb (Provision) msiÿY Ki‡Z n‡e|
M) ZQiƒcK…Z A_©/cÖ‡U‡óW wejt Rvj RvwjqvwZ, msNwUZ WvKvwZ, Znwej ZQiƒc BZ¨vw` Kvi‡Y G ai‡bi LvZ/m¤ú`
m„wó Kiv nq, hv e¨vsK KZ©„K Ab¨vb¨ m¤c` Lv‡Z cÖ`wk©Z n‡q _v‡K| ZQiƒcK…Z A_© RwoZ e¨w³/e¨w³e‡M©i wbKU n‡Z m¤c~Y©
Av`v‡qi c~e© ch©šÍ G RvZxq `dvmg~n‡K Òg›`/ÿwZRbK gv‡bÓ †kÖwYKiYc~e©K Zvi wecix‡Z 100% ms¯’vb (Provision)
msiÿY Ki‡Z n‡e| Z‡e D³ A_© m¤c~Y© Av`vq bv n‡q AvswkK Av`vq n‡j Aewkó Abv`vqx As‡ki Rb¨ Òg›`/ÿwZRbK gvbÓ
envj †i‡L Zvi wecix‡Z 100% ms¯’vb (Provision) msiÿY Ki‡Z n‡e|
N) AvšÍtkvLvi Amgwš^Z wnmvemg~nt AvšÍtkvLvi Amgwš^Z wnmvemg~‡ni †¶‡Î †Kvb †WweU Gw›Uª 01(GK) eQi I
Z`~aŸ© wKš‘ 02(`yB) eQ‡ii Kg mgq ch©šÍ Amgwš^Z _vK‡j Zv Òm‡›`nRbK gv‡b” †kÖwYKiY K‡i Gi wecix‡Z 50% ms¯’vb
(Provision) msiÿY Ki‡Z n‡e Ges 02(`yB) eQi I Z`~aŸ© mgq ch©šÍ Amgwš^Z _vK‡j Zv Òg›`/ÿwZRbK gv‡bÓ
†kÖwYKiYc~e©K Gi wecix‡Z 100% ms¯’vb (Provision) msiÿY Ki‡Z n‡e|
O) b‡÷ªv GKvD›U Gi Amgwš^Z wnmvemg~n t b‡÷ªv GKvD‡›U iwÿZ †jb‡`‡bi †WweU Gw›Uª 06 gvm ev Z`~aŸ© wKš‘
01(GK) eQ‡ii Kg mgqKvj ch©šÍ Amgwš^Z _vK‡j Zv “m‡›`nRbK gv‡b” †kÖwYKiY K‡i Zvi wecix‡Z 50% ms¯’vb
(Provision) msiÿY Ki‡Z n‡e Ges 01(GK) eQi ev Z`~aŸ© mgqKvj ch©šÍ Amgwš^Z _vK‡j “g›`/ÿwZRbK gv‡b” gv‡b
†kÖwYKiYc~e©K Zvi wecix‡Z 100% ms¯’vb (Provision) msiÿY Ki‡Z n‡e|
P) cÖvc¨ Avq (Accrued Income)-msµvšÍ `dvmg~nt F‡Yi wecix‡Z cÖvc¨ my`, wewfbœ ai‡bi wewb‡qvM †hgbt
†UªRvwi wej/eÛ, K‡c©v‡iU eÛ, mveAwW©‡b‡UW eÛ, wgDP¨yqvj dvÛ, Kgvwk©qvj †ccvi, wW‡eÂvi BZ¨vw`i wecix‡Z cÖvc¨ my`mn
Ab¨vb¨ m¤c` Lv‡Z cÖ`wk©Z cÖvc¨ Avq msµvšÍ `dvmg~‡ni †¶‡Î wb‡¤œv³ wb‡`©kbv AbymiYxq n‡et
i) F‡Yi wecix‡Z cÖvc¨ my` (Accrued Interest on Loans & Advances): †Kvb we‡kl Kvi‡Y F‡Yi
wecix‡Z cÖvc¨ my` mswkøó FY wnmv‡e AšÍ©fz³ bv K‡i F‡Yi wecix‡Z cÖvc¨ my` wn‡m‡e Ab¨vb¨ m¤ú` Lv‡Z cÖ`©kb Kiv n‡j Zv
Avewk¨Kfv‡e h_vmg‡q Av`vq/mgš^q Ki‡Z n‡e A_ev mswkøó FY wnmv‡e ¯’vbvšÍi Ki‡Z n‡e| †Kv‡bv Kvi‡Y Giƒc F‡Yi
wecix‡Z cÖvc¨ my` m„wói ZvwiL n‡Z 06 (Qq) gvm ev Z`~aŸ© wKš‘ 01(GK) eQ‡ii Kg mgqKvj ch©šÍ Amgwš^Z _vK‡j Zv
“m‡›`nRbK gv‡b” †kÖwYKiYc~e©K Zvi wecix‡Z 50% ms¯’vb (Provision) msiÿY Ki‡Z n‡e Ges 01(GK) eQi ev Z`~aŸ©
mgqKvj ch©šÍ Amgwš^Z _vK‡j “g›`/ÿwZRbK gv‡b” gv‡b †kÖwYKiYc~e©K Zvi wecix‡Z 100% ms¯’vb (Provision)
msiÿY Ki‡Z n‡e| D‡jøL¨, †Kv‡bv F‡Yi wecix‡Z Av‡ivwcZ Giƒc cÖvc¨ my`, FYMÖnxZv KZ©„K M„nxZ F‡Yi Acwi‡kvwaZ
Ask weavq Giƒc FY (my‡`i Ask) h_vmg‡q Av`vq bv n‡j wewa †gvZv‡eK ‡kÖwYKiY I cÖwfkb msiÿ‡Yi cvkvcvwk F‡Yi
†kÖwYgv‡bi wfwˇZ wmAvBwe‡Z wi‡cv©U Ki‡Z n‡e|
ii) wewb‡qv‡Mi wecix‡Z cÖvc¨ my` (Accrued Interest on Investment): Ab¨vb¨ m¤ú` Lv‡Z cÖ`wk©Z
wewb‡qv‡Mi wecix‡Z cÖvc¨ my` (wewb‡qv‡Mi Dci avh©K…Z my` hv Av`vq nqwb) Gi `dvmg~n m„wói ZvwiL n‡Z 06 (Qq) gvm ev
Z`~aŸ© wKš‘ 01(GK) eQ‡ii Kg mgqKvj ch©šÍ Amgwš^Z _vK‡j Zv “m‡›`nRbK gv‡b” †kÖwYKiYc~e©K Zvi wecix‡Z 50%
ms¯’vb (Provision) msiÿY Ki‡Z n‡e Ges 01(GK) eQi ev Z`~aŸ© mgqKvj ch©šÍ Amgwš^Z _vK‡j “g›`/ÿwZRbK gv‡b”
gv‡b †kÖwYKiYc~e©K Zvi wecix‡Z 100% ms¯’vb (Provision) msiÿY Ki‡Z n‡e|
iii) Ab¨vb¨ cÖvc¨ Avq (Other Accrued Income): Ab¨vb¨ m¤ú` Lv‡Z cÖ`wk©Z Ab¨vb¨ cÖvc¨ Avqmg~n ‡hgbt
GK‡PÄ GÛ †eªvKv‡iR nvDm Kwgkb, †kqvi I wW‡eÂv‡ii Kwgkb, `vjvjxmn Ab¨vb¨ cÖvc¨ Avq we`¨gvb kZv©byhvqx wbw`©ó
mg‡qi g‡a¨ Av`vq/mgš^q bv n‡j D³ mgq AwZµvšÍ nIqvi 06 (Qq) gvm ev Z`~aŸ© wKš‘ 01(GK) eQ‡ii Kg mgqKvj
ch©šÍ Amgwš^Z _vK‡j Zv “m‡›`nRbK gv‡b” †kÖwYKiYc~e©K Zvi wecix‡Z 50% ms¯’vb (Provision) msiÿY Ki‡Z n‡e
Ges 01 (GK) eQi ev Z`~aŸ© mgqKvj ch©šÍ Amgwš^Z _vK‡j “g›`/ÿwZRbK gv‡b” †kÖwYKiYc~e©K Zvi wecix‡Z 100%
ms¯’vb (Provision) msiÿY Ki‡Z n‡e|
Pjgvb cvZv/03
-03-
Q) AwMÖg wmwKDwiwU wW‡cvwRUt AwMÖg wn‡m‡e cÖ`Ë wW‡cvwRUmg~n ‡hgbt evwo fvov, wewfbœ cÖKv‡ii BDwUwjwU mvwf©m
Gi wecix‡Z cÖ`Ë AwMÖg wW‡cvwRUmg~n (B‡jKwUªwmwU, M¨vm, wUGÛwU jvBb BZ¨vw`i Rb¨ cÖ`Ë AwMÖg) Pzw³‡Z D‡jøwLZ
kZv©byhvqx mgš^q bv n‡j kZv©byhvqx wbw`©ó mgq AwZµvšÍ nIqvi 01 (GK) eQi ev Z`~aŸ© wKš‘ 02 (`yB) eQ‡ii Kg mgqKvj
ch©šÍ Amgwš^Z _vK‡j Zv “m‡›`nRbK gv‡b” †kÖwYKiYc~e©K Zvi wecix‡Z 50% ms¯’vb (Provision) msiÿY Ki‡Z n‡e
Ges 02 (`yB) eQi ev Z`~aŸ© mgqKvj ch©šÍ Amgwš^Z _vK‡j “g›`/ÿwZRbK gv‡b” †kÖwYKiYc~e©K Zvi wecix‡Z 100% ms¯’vb
(Provision) msiÿY Ki‡Z n‡e|
R) Amgwš^Z mÂqcÎ/ I‡qR Avb©vim eÛ/Avwg© †cbkb dvÛ/wmwfj †cbkb dvÛ BZ¨vw`t Ab¨vb¨ m¤ú` Lv‡Z cÖ`wk©Z
Amgwš^Z mÂqcÎ I I‡qR Avb©vim eÛ eve` cÖ`Ë A_© cÖ`v‡bi ZvwiL n‡Z 01 (GK) eQi ev Z`~aŸ© wKš‘ 02 (`yB) eQ‡ii Kg
mgqKvj ch©šÍ Amgwš^Z _vK‡j Òm‡›`nRbK gv‡bÓ †kÖwYKiYc~e©K Zvi wecix‡Z 50% ms¯’vb (Provision) msiÿY Ki‡Z
n‡e Ges 02 (`yB) eQi ev Z`~aŸ© mgqKvj ch©šÍ Amgwš^Z _vK‡j Òg›`/ÿwZRbK gv‡bÓ †kÖwYKiYc~e©K Zvi wecix‡Z 100%
ms¯’vb (Provision) msiÿY Ki‡Z n‡e| ZvQvov, Ab¨vb¨ m¤ú` Lv‡Z cÖ`wk©Z Amgwš^Z Avwg© †cbkb dvÛ/wmwfj †cbkb dvÛ
BZ¨vw` eve` cÖ`Ë A_© cÖ`v‡bi ZvwiL n‡Z 02 (`yB) eQ‡ii g‡a¨ mgš^q bv n‡j Òg›`/ÿwZRbK gv‡bÓ †kÖwYKiYc~e©K Zvi
wecix‡Z 100% ms¯’vb (Provision) msiÿY Ki‡Z n‡e|
S) Ab¨vb¨t mswkøó e¨vsK KZ©…K “Ab¨vb¨ m¤ú`” Lv‡Z cÖ`wk©Z Aewkó mKj `dvi Av`vq‡hvM¨Zv •ÎgvwmK wfwˇZ
ch©v‡jvPbv Ki‡Z n‡e| Av`v‡q AwbðqZv _vK‡j D³ `dvmg~n 06 (Qq) gvm ev Z`~aŸ© wKš‘ 01(GK) eQ‡ii Kg mgqKvj ch©šÍ
Amgwš^Z _vK‡j Zv “m‡›`nRbK gv‡b” †kÖwYKiYc~e©K Zvi wecix‡Z 50% ms¯’vb (Provision) msiÿY Ki‡Z n‡e Ges
01(GK) eQi ev Z`~aŸ© mgqKvj ch©šÍ Amgwš^Z _vK‡j “g›`/ÿwZRbK gv‡b”†kÖwYKiYc~e©K Zvi wecix‡Z 100% ms¯’vb
(Provision) msiÿY Ki‡Z n‡e|
4| Dch©y³ wb‡`©kbv †gvZv‡eK e¨vsKmg~n‡K 3 bs Aby‡”Q‡` D‡jøwLZ Ab¨vb¨ m¤ú‡`i `dvmg~‡ni ‡kÖwYKiY I cÖwfkb
msiÿY msµvšÍ Z_¨vw` •ÎgvwmK wfwˇZ (gvP©, Ryb, †m‡Þ¤^i Ges wW‡m¤^i) D³ •Îgvwm‡Ki Ae¨ewnZ cieZ©x gv‡mi (GwcÖj,
RyjvB, A‡±vei Ges Rvbyqvwi gvm) 15 (c‡bi) Zvwi‡Li g‡a¨ mshy³ “QK-K” Ges mshy³ “QK-L” †gvZv‡eK evsjv‡`k
e¨vs‡Ki wWcvU©‡g›U Ae AdmvBU mycviwfk‡bi wbKU `vwLj Ki‡Z n‡e| GQvovI 3(O) bs µwg‡K ewY©Z b‡÷ªv GKvD‡›Ui
Amgwš^Z †WweU Gw›Uªi wnmve msµvšÍ Z_¨vw` •e‡`wkK gy`ªv bxwZ wefvM KZ©„K wbav©wiZ Q‡K wbw`©ó Zvwi‡L Zv‡`i wbKU `vwLj
Ki‡Z n‡e|
5| 25 Ryb 2001 Zvwi‡L RvwiK…Z weAviwcwW mvK©yjvi bs-14 Ges 13 †m‡Þ¤^i 2005 Zvwi‡L •e‡`wkK gy`ªv bxwZ
wefvM n‡Z RvwiK…Z mvK©zjvi cÎ bs-GdBwcwW (GdBGgI)/01/2005-677 Gi 03 bs Aby‡”Q` GZØviv iwnZ Kiv n‡jv|
6| e¨vsK †Kv¤úvbx AvBb, 1991 Gi 45 avivq cÖ`Ë ÿgZve‡j G wb‡`©kbv Rvwi Kiv n‡jv|
G wb‡`©kbv Awej‡¤^ Kvh©Ki n‡e|
Avcbv‡`i wek¦¯,Í
(gvKmy`v †eMg)
gnve¨e¯’vcK
‡dvbt 9530252
Ab¨vb¨ m¤ú‡`i †kªwYKiY Ges cªwfkb msiÿY wel‡q wi‡cvwU©s Gi Rb¨ cÖ¯‘ZK…Z “ms‡hvRbx-K”
µg LvZmg~n AbwaK 3 gvm 3 gvm †_‡K 6 gvm †_‡K 12 gvm †_‡K 2 eQi Ges Z`yaŸ©
AbwaK 6 gvm AbwaK 12 gvm AbwaK 2 eQi
1| AwMÖg I e¨q evPK Amgwš^Z `dvmg~n
K) e¨emv Dbœqb
L) ågY
M) Avc¨vqb
N) weÁvcb
O) †eZb fvZv
P) ........
2| gvgjv †gvKÏgv/AvBwb LiP
3| ZQiƒcK…Z A_©/cÖ‡U‡óW wej
4| AvšÍtkvLvi Amgwš^Z wnmvemg~n
5| †bv‡óªv GKvD›U Gi †WweU Gw›Uªi Amgwš^Z wnmvemg~n
6| cÖvc¨ Avq (Accrued Income) msµvšÍ `dvmg~n
K) F‡Yi wecix‡Z cÖvc¨ my` (Accrued
Interest on Loans/Advances)
L) wewb‡qv‡Mi wecix‡Z cÖvc¨ my` (Accrued
Interest on Investment)
M) Ab¨vb¨ cÖvc¨ Avq
(Other Accrued Income)
N) ........
7| AwMÖg wmwKDwiwU wW‡cvwRU
8| mÂqcÎ msµvšÍ `dvmg~n
K) Amgwš^Z mÂqcÎ
L) I‡qR Avb©vim eÛ
M) Avwg© †cbkb dvÛ
N) wmwfj †cbkb dvÛ
O) ........
9| Ab¨vb¨
K) .......
L) .......
M) .......
N) .......
O) .......
10| me©‡gvU=