ljifo ;"rL

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

@= skf]{/]6 k|f]kmfOn ================================================================================================================= #
#= ;~rfnssf] k|f]kmfOn ============================================================================================================ ^
$= ljQLo emnsx? ================================================================================================================= (
%= u}/ ljQLo emnsx? ============================================================================================================= !#
^= cWoIfHo"sf] dGtJo ============================================================================================================== !$
&= k|d'v sfo{sf/L clws[tHo"sf] dGtJo ========================================================================================= @)
*= ;~rfns ;ldltsf] k|ltj]bg ==================================================================================================== @&
(= ;xfos sDkgLx? =============================================================================================================== $(
!)= ;+:yfut ;'zf;g ;DaGwL jflif{s cg'kfngf k|ltj]bg ====================================================================== %)
!!= Joj:yfksLo ljZn]if0f ========================================================================================================== ^*
!!=! ljQLo emnsx? ========================================================================================================= ^*
!!=@ Horizontal and Vertical ljZn]if0f (Analysis) ====================================================================== &&
!!=# q}dfl;s ljQLo ljj/0fsf] ljZn]if0f ================================================================================== *)
!@= ;fdflhs pQ/bfloTjsf] emnsx? ========================================================================================== *@
!#= PsLs[t ljQLo ljj/0f ========================================================================================================== *%
!$= k|d'v n]vf gLltx? ============================================================================================================== !)!
!%= PsLs[t ljQLo ljj/0f cg';"rL tyf n]vf ;DaGwL l6Kk0fL =============================================================== !!$
!^= ;xfos sDkgLsf] jflif{s ljj/0f ============================================================================================= !&(
!^=! Pg cfO{ ;L Plzof Soflk6n ln= ===================================================================================== !&(
!^=@ Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf ln= ====================================================================== !((
!^=# Pg cfO{ ;L Plzof ;]So'l/l6h\ lnld6]8 ============================================================================== @)#
!&= g]kfn /fi6« a}+såf/f ljQLo ljj/0f k|sfzgsf] nflu lbOPsf] lgb]{zg ==================================================== @!)
!*= g]kfn /fi6« a}+såf/f ljQLo ljj/0f k|sfzgsf] nflu lbOPsf] lgb]{zgsf] k|To'Q/ ====================================== @!!
!(= Pg cfO{ ;L Plzof a}+s ln= sf] k|aGwkqdf k|:tfljt ;+zf]wg÷yksf] tLg dxn] ljj/0f ============================= @!@
@)= Pg cfO{ ;L Plzof a}+s ln= sf] lgodfjnLdf k|:tfljt ;+zf]wg÷yksf] tLg dxn] ljj/0f ============================ @!^
@!= nufgLstf{ ;DaGw =============================================================================================================== @!*
@@= zfvf ;~hfn ==================================================================================================================== @!(
@#= k|j]z kq / k|f]S;L kmf/d ====================================================================================================== @@!
 Pg cfO{ ;L Plzof a}+s lnld6]8
/lhi68{ sfof{no, 6«]8 6fj/, yfkfynL, sf7df8f}+, g]kfn
kRrL;f}+ jflif{s ;fwf/0f ;efsf] ;"rgf
ldlt @)&(÷)(÷)^ df ;DkGg o; a}+ssf] ;~rfns ;ldltsf] %*@ cf}+ a}7ssf] lg0f{ofg';f/ a}+ssf] kRrL;f}F jflif{s ;fwf/0f
;ef lgDg ldlt, ;do / :yfgdf lgDg ljifox?df 5nkmn tyf lg0f{o ug{ a:g] ePsf] x'Fbf ;Dk"0f{ z]o/wgL dxfg'efjx?sf]
hfgsf/L Pj+ pkl:yltsf] nflu xflb{s cg'/f]w ub{5' .

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

ldlt M @)&( kf}if @( ut], z'qmaf/ -tbg';f/ !# hgj/L @)@#_ .
;do M laxfg (M)) ah] .
:yfg M xf]6n cfgGb k|f= ln, -cf/f]Uo xn_ ltnu+uf, sf7df8f}+ .

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

-s_ ;fdfGo k|:tfj
1= cfly{s jif{ @)&*÷&( sf] ;~rfns ;ldltsf] k|ltj]bg kfl/t ug]{ .
2 = n]vfk/LIfssf] k|ltj]bg ;lxt @)&( cfiff9 d;fGt;Ddsf] jf;nft / cf=j= @)&*÷&( sf] gfkmf–gf]S;fg lx;fa tyf
gub k|jfx ljj/0f nufotsf jflif{s ljQLo ljj/0fx? pk/ 5nkmn u/L :jLs[t ug]{ .
3= o; a}+s tyf a}+ssf] ;xfos sDkgL Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf ln= tyf Pg cfO{ ;L Plzof Soflk6n ln=
sf] cf=j= @)&*÷&( sf] ljQLo ljj/0f ;lxtsf] PsLs[t ljQLo ljj/0f pk/ 5nkmn u/L :jLs[t ug]{ .
4 = n]vfk/LIf0f ;ldltsf] l;kmfl/z adf]lhd cfly{s jif{ @)&(÷*) sf] nflu afXo n]vfk/LIfs lgo'Qm ug]{ / lghsf]
kfl/>lds tf]Sg] . -sDkgL P]g, @)^# sf] bkmf !!! -#_ adf]lhd axfnjfnf n]vfk/LIfs >L P; P cf/ P;f]l;P6\; rf6{8{
PsfpG6]G6\;\ k'gM lgo'Qm x'g of]Uo g/x]sf] ._
5 = ldlt @)&*÷!@÷@) Dff ;DkGg a}+ssf] @$cf}+ jflif{s ;fwf/0f ;efaf6 ;j{;fwf/0f z]o/wgL ;d"xsf] tkm{af6 $ jif{sf
nflu lgjf{lrt ;~rfns >L lgs'~h cu|jfnHo"n] ldlt @)&(÷)&÷)! df ;~rfns kbaf6 /flhgfdf lbg'ePsf]df
lghsf] /flhgfdf ldlt @)&(÷)&÷)@ df ;DkGg ;~rfns ;ldltsf] %&! cf}+ a}7ssf] lg0f{ofg';f/ :jLs[t ePsf] tyf
;f]xL a}7ssf] lg0f{ofg';f/ lghsf] afFsL sfo{sfnsf] nflu j;f}6L–^, s}nfnL :yfoL 7]ufgf eO{ xfn zflGtgu/–#!, sf7df8f}+
lgjf;L >L s]zjk|;fb nD;fnHo"nfO{ lgo'Qm u/]sf] lg0f{onfO{ cg'df]bg ug{] .

-v_ ljz]if k|:tfj

1= a}+ssf] k|jGwkq / lgodfjnLdf ;d;fdlos ;+zf]wg÷yk ug]{ .
2 = k|aGwkq / lgodfjnL ;+zf]wg :jLs[ltsf] qmddf lgodgsf/L lgsfoaf6 s'g} km]/abn, yk36 ug{ lgb]{zg jf ;'emfj ePdf
;f]xL adf]lhd ug{ ;~rfns ;ldltnfO{ jf ;~rfns ;ldltn] tf]s]sf] kbflwsf/LnfO{ clVtof/L k|Tofof]hg ug]{ .

-u_ ljljw .

cf1fn],
lbk]g sfsL{
sDkgL ;lrj

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 1

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

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

2 = jflif{s ;fwf/0f ;efdf efu lng OR5's z]o/wgL dxfg'efjx?n] z]o/ k|df0fkq÷lxtu|fxL (DEMAT) vftf vf]lnPsf] k|df0f
/ cfkm\gf] kl/ro v'Ng] k|df0f jf ;f]sf] k|ltlnlk -h:t} gful/stf k|df0fkq jf cGo s'g} kmf]6f] ;lxtsf] kl/rokq_ clgjfo{
?kdf ;fydf lnO{ cfpg'xg' cg'/f]w 5 . xflh/L k'l:tsf laxfg * ah] b]lv ;ef rfn' /x'Gh]n ;Dd v'Nnf /xg]5 .
=
3 ;fwf/0f ;efdf efu lng k|ltlglw -k|fS] ;L_ lgo'Qm ug{ rfxg] z]o/wgLx?n] a}s + sf] ;f]lx ;d'xsf] csf]{ z]o/wgLnfO{ dfq
k|ltlgwL lgo'Qm ug{ ;Sg'xg' 5] . k|rlnt sDkgL sfg"gn] tf]ss
] f] 9fFrfdf k|ltlglwkq -k|fS] ;L_ kmf/d e/L ;ef z'? x'ge' Gbf
sDtLdf $* 306f cufj} cyf{t\ ldlt @)&(÷)(÷@& ut] ljxfg ( ah] leq a}s + sf] /lhi68{ sfof{no, 6«8] 6fj/ g]kfn,
yfkfynL sf7df8f}d+ f btf{ u/fO{ ;Sg'kg]5{ .
4 = Gffafns jf dfgl;s ;Gt'ng 7Ls gePsf] z]o/wgLx?sf] tkm{af6 a}s + sf] z]o/ nut btf{ lstfadf ;+/Ifssf] ?kdf gfd
btf{ ePsf] dxfg'efjx?n] ;efdf efu lng, dtbfg ug{ jf k|ltlgwL tf]Sg ;Sg' x'g5] .
5 = ;+oQ
' m ?kdf z]o/ v/Lb ul/Psf] cj:yfdf z]o/wgLsf] nut btf{ lstfadf klxn] gfd pNn]v ePsf] JolQm cyjf
;j{;Ddtaf6 k|ltlgwL lgo'Qm ul/Psf] Ps JolQmn] dfq ;efdf efu lng jf dtbfg ug{ kfpg'xg' 5] .
6 = ;efdf efu lng k|ltlgwL lgo'Qm ul/;s]kl5 ;DalGwt z]o/wgLn] cfkm}n+ ] efu lng jf k|ltlgwL km]/abn ug{ rfx]df ;ef
;'? x'ge' Gbf sDtLdf #^ 306f cufj} ;f] sf] ;"rgf a}s+ sf] /lhi68{ sfof{no, 6«8] 6fj/ g]kfn, yfkfynL sf7df8f}d+ f btf{
ul/;Sg'kg]5{ , cGoyf k|ltlglw km]/abn x'g ;Sg] 5}g . t/ ;efdf ;DalGwt z]o/wgL :jo+ pkl:yt x'g cfPdf z]o/wgLn]
ul/lbPsf] clVtof/gfdf :jtM ab/ x'g5] .
7 = 5nkmnsf] ljifo dWo] ljljw lzif{s cGtu{t s'g} ljifodf ;fwf/0f ;efdf 5nkmn ug'k{ g]{ eP OR5's z]o/wgLn] ;ef x'ge' Gbf
& lbg cufj} ;f] ljifo sDkgL ;lrj dfkm{t ;~rfns ;ldltsf] cWoIfnfO{ lnlvt ?kdf lbg'xg' cg'/f]w 5 .
8 = Jfflif{s ;fwf/0f ;efnfO{ Wofgdf /fvL ldlt @)&(÷)(÷!* ut] b]lv @)&(÷)(÷@( ut];Dd a}s + sf] z]o/ bflvn vf/]h
btf{ aGb /xg]5 . g]kfn :6s PS;r]Gh lnld6]8df ldlt @)&(÷)(÷!* ut] eGbf cufl8 sf/f]af/ eO{ & sfo{ lbgleq
o; a}s + sf] z]o/ /lhi6«f/ Pg cfO{ ;L Plzof Soflk6n ln=, aa/dxn, sf7df8f}d+ f k|fKt z]o/ gfd;f/Lsf] lnvtsf]
cfwf/df z]o/wgL btf{ lstfadf sfod z]o/wgLx?n] ;f] ;efdf efu lng tyf dtbfg ug{ ;Sg' x'g5] .
9 = cGo hfgsf/Lsf] nflu a}s+ sf] /lhi68{ sfof{no, 6]8« 6fj/ g]kfn, yfkfynL, sf7df8f}+ l:yt ;~rfns ;ldltsf] ;lrjfno
-6]lnkmf]g g+= )!–%!!!!&&÷&* PS;6]G;g @@)%_ df ;Dks{ /fVg ;d]t cg'/f]w ul/G5 .

2
 skf]{/]6 k|f]kmfOn

Pg cfO{ ;L Plzof a}s+ zfvf ;~hfn, lgIf]k, shf{ nufgL, k|fb]lzs sfo{fno
u|fxs ;+Vof / jf;nft cfsf/sf] cfwf/df g]kfnsf] cu|0fL k|bz] !M la/f6gu/ dxfgu/kflnsf, jf8{ g+ &
a}s
+ ag]sf] 5 . @% jif{sf] ;~rfngsf] cjwLdf a}s
+ n] /fi6«sf] dw];M alb{af; gu/kflnsf, jf8{ g+ !
cfly{s ljsf;df k|dv ' of]ubfgstf{sf] ?kdf a}s+ :yflkt
afUdtLM sf7df8f}+ dxfgu/kflnsf, jf8{ g+ !!
ePsf] 5 . a}s + n] :yfkgfsf pQ/f4{sf jif{x?df ce'tk'j{
pknlAw xfl;n u/L Oltxf; /r]sf] 5 . u08sLM kf]v/f dxfgu/kflnsf, jf8{ g+ *
n'lDagLM ltnf]tdf gu/kflnsf, jf8{ g+ #
;g\ !((& df la/f6gu/df :yfkgf ePsf] Pg cfO{ ;L a}s + , s0ff{nLM la/]Gb|gu/ gu/kflnsf, jf8{ g+ ^
a}s+ ckm Plzof g]kfn;Fu ufleP/ #) h'g @)!# b]lv Pg cfO{ ;'b/' klZrdM wgu9L pkdxfgu/kflnsf, jf8{ g+ $
;L Plzof a}s + sf] gfddf sf/f]af/ ;'? u/]sf] lyof] . b'O{ ;kmn
jfl0fHo a}s
+ sf] dh{/ pQm ;dosf] ;a}eGbf 7'nf] dh{/ /x]sf]
lyof] . o; a}s + b'O{ k6s "Bank Of The Year" sf] k|ltli7t
;xfos sDkgLx?
;Ddfgaf6 k'/:s[t ePsf] 5 . Financial Times, UK n]
+ nfO{ @))& / @)!# df "Bank Of The Year" 3f]lift
a}s Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf lnld6]8
u/]sf] lyof] . ;fy}, g]kfn rf6{8{ PsfpG6]G6 ;+:yf (Institute O{6x/L–)(, ;'g;/L
of Chartered Accountant of Nepal) n] a}s + nfO{ pTs[i6 kmf]g g+ (&& )! ^^))#$
ljQLo k|ltj]bg, Best Presented Annual Report Award, O{dn] M info@nicasialaghubitta.com
2018 af6 ;d]t ;Ddfg u/]sf] 5 .
j]a;fO{6M www.nicasialaghubitta.com
Pg cfO{ ;L Plzof Soflk6n lnld6]8
Pg cfO{ ;L Plzof a}s + zfvf ;~hfndf g]kfnsf] g+ ! a}s + aa/ dxn, sf7df8f}+
xf] . ;'ud b]lv b'ud{ ;Dd &@ lhNnfdf km}lnPsf] o; a}s+ sf kmf]g g+M (&& )! %&)%(($
xfn #%( zfvf / $&# ATMs /x]sf 5g\ . o; a}s + n] cfÇgf O{dn] M info@nicasiacapital.com
## nfv eGbf a9L ;]jfu|fxLnfO{ pTs[i6 / glagtd ;]jf k|bfg j]a;fO{6M www.nicasiacapital.com
ub{} cfPsf] 5 . Pg cfO{ ;L Plzof ;]So'l/l6h\ lnld6]8
yfkfynL, sf7df8f}+
Pg cfO{ ;L Plzof a}s + sf] # ;xfos sDkgLx? /x]sf 5g\M
Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf ln=, Pg cfO{ ;L
Plzof Soflk6n ln= / Pg cfO{ ;L Plzof ;]So'l/l6h\ ln= . ;~rfns ;ldlt
n3'ljQ / Soflk6n cfÇgf If]qsf pTs[i6 sDkgLdf k5{g\ eg] >L t'n;L/fd cu|jfn, cWoIf
;]So'l/l6h\n] l5§} sf/f]af/ yfngL ug{5] . >L lqnf]s rGb cu|jfn, ;~rfns
>L /fdrGb| ;+3O{, ;~rfns
sDkgLsf] btf{ gfdM Pg cfO{ ;L Plzof a}s
+
>LdtL ljhof :jf/, :jtGq÷dlxnf ;~rfns
sfg"gL dfGotfM klAns lnld6]8 sDkgL
>L u0f]z dfg >]i7, ;~rfns
-g]kfn :6s PS;r]Ghdf ;"lrs[t_
>L cflbTo s'df/ cu|jfn, ;~rfns
sDkgL btf{ gDa/M ^%*
>L s]zjk|;fb nD;fn, ;~rfns
sDkgL btf{ ldltM #) d] !((& -@)%$, h]7 !&_
g]kfn /fi6« a}s
+ Ohfht kq k|fKt gDa/M ^%÷)%#÷%$
k|dv' sfo{sf/L clws[t
bt{f 7]ufgfM 6]8« 6fj/, yfkfynL !!, sf7df8f},+ g]kfn
/f]zg s'df/ Gof}kfg]

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 3

 sDkgL ;lrj ;Dks{
lbk]g sfs{L{ kmf]g g+M (&& )! %!!!!&& / %!!!!&(
km\ofS; g+M (&& )! %!!!!*)
k|dv
' ljQLo clws[t 6f]nk|mL g+M !^^) )! &&&!
?k]z n'O6{ n] kf]:6 aS; g+M !!)@!
www.nicasiabank.com
info@nicasiabank.com
n]vfk/LIfs
facbook.com/NicAsiaBank
P:f P cf/ P;f]l;P6:f\ twitter.com/nic_asia_bank
rf6{8{ PsfpG6]G6\:f\ instagram.com/nicasiabank

z]o/ /lhi6«f/
Pg cfO{ ;L Plzof Soflk6n lnld6]8

4
Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 5
 ;~rfnsx?sf] k|f]kmfOn

>L t'n;L/fd cu|jfnHo" g]kfnsf] Ps ;kmn, s'zn, k|jn

/ k|ltli7t Joj;foLsf] ?kdf k|l;4 x'g'x'G5 . >L cu|jfnHo"n]
kfFr bzs b]lv b]zsf] pBf]u, jfl0fHo tyf Jofkf/ If]qdf
cgj/t ?kdf Ps ;kmn pBf]uL Joj;foLsf] ?kdf /fi6«sf]
;jf{ËL0f cfly{s tyf ;fdflhs ljsf;df pNn]vgLo 6]jf
k'¥ofpb} o; a}+ssf] cWoIfsf ;fy} k|ltli7t cf}Bf]lus 3/fgf
>L ljzfn u'|ksf] pkfWoIf, >L d}gfjtL l:6n OG8li6«hsf]
k|aGw lgb{]zs tyf cGo ljljw Jofkf/–jfl0fHo If]qx¿df
ul/dfdo e"ldsf lgj{fx ub{} cf}Bf]lus If]qdf ljlzi6
of]ubfg k'¥ofpb} cfpg' ePsf] 5 . ;fy}, pxfFn] VG
kmfp08];g dfkm{t ;dfh of]ubfgdf ;d]t pNn]Vo sfo{ ub{}
cfpg'ePsf] 5 .

>L cu|jfnHo"sf] cfly{s / ;fdflhs of]ubfgnfO{ sb/ ub{}

>L t'n;L/fd cu|jfn pxfFnfO{ g]kfn ;/sf/n] @)&& ;fnsf] ;+ljwfg lbj;sf]
cWoIf, ;+:yfks ;d'x cj;/df k|an hg;]jf >L rt'y{ åf/f lje"lift u/]sf] 5 .

ljut rf/ bzs b]lv >L lqnf]s rGb cu|jfnHo" pBf]u,

lgo{ft cfoft, Jofkf/ / a}l+ s· If]qdf ;+nUg x'gx' G' 5 . ;g\
!(&$ b]lv Jofkf/ Joj;fodf ;+nUg >L cu|jfnHo" cToGt
ldng;f/, ;DalGwt If]qsf] 1ftf, s'zn Joj:yfks / ;kmn
Joj;foLsf] ?kdf k|l;4 x'gx' G' 5 . >L cu|jfnHo" k|ltli7t
cf}Bf]lus 3/fgf >L ljzfn u|k' sf] pkfWoIf x'gx' G' 5 .

a}+ssf] ljleGg ;~rfns :t/sf ;ldltx?df pxf“ b]xfo

adf]lhdsf] e"ldsfdf ;+nUg x'g' ePsf] 5 M
n]vfk/LIf0f ;ldlt ;b:o

>L lqnf]s rGb cu|jfn

;b:o, ;+:yfks ;d'x

6
 >L /fdrGb| ;+3O{Ho" tLg bzseGbf a9L ljleGg pBf]u
Joj;fodf ;+nUg x'Fb} cfpg' ePsf] 5 . lqj]0fL u|'ksf] lgb]{zs
kbdf /xg'ePsf] >L ;+3O{Ho" Joj;foLsf] gh/df cToGt
kl/lrt cg'xf/ x'g'x'G5 .

;~rfns >L /fdrGb| ;+3O{Ho" g]kfn pBf]u jfl0fHo dxf;+3

h:tf] ul/dfdo ;+u7gsf] P;f]l;o6 tkm{sf] pkfWoIf kbdf
x'g'x'G5 .

>L /fdrGb| ;+3O{

;b:o, ;+:yfks ;d'x

>L cflbTo s'df/ cu|jfnHo" Ps s'zn o'jf Joj;foL x'g'x'G5 .

xfn Unf]an 6«]l8ª sG;g{ k|f=ln=df lahg]z 8]enkd]G6 P08
dfs]{l6ª lgb]{zs / Plzog l8l:6«Ao'6;{ k|f=ln=df lgb]{zssf]
?kdf sfo{/t /xg' eO{ University of Central Oklahoma,
U.S.A af6 :gfts tyf Asian Institute of Technology af6
:gfQsf]Q/ ug{' ePsf] 5 .

a}+ssf] ljleGg ;~rfns :t/sf ;ldltx?df pxfF b]xfo

adf]lhdsf] e"ldsfdf ;+nUg x'g' ePsf] 5 M

;DklQ z'¢Ls/0f lgjf/0f ;DaGwL ;ldlt ;+of]hs

sd{rf/L ;]jf ;'ljwf ;ldlt ;b:o
>L cflbTo s'df/ cu|jfn
;b:o, ;j{;fwf/0f ;]o/wgL ;d"x

>L u0f]z dfg >]i7Ho"n] tLg bzseGbf a9L ;do g]kfn a}+s
lnld6]8 / /fli6«o jfl0fHo a}+sdf ljleGg jl/i7 kbdf /lx
sfd ug'{ eO{ a}+lsË If]qsf] lj1 x'g'x'G5 . cy{zf:qdf
:gftsf]Q/ ug'{ePsf] >L u0f]z dfg >]i7Ho";Fu k|'8]lG;on
O{G:of]/]G;\ sDkgL lnld6]8sf] ;~rfns ;ldltdf /lx sfo{
u/]sf] cg'ej ;d]t /x]sf] 5 .

a}+ssf] ljleGg ;~rfns :t/sf ;ldltx?df pxfF b]xfo

adf]lhdsf] e"ldsfdf ;+nUg x'g' ePsf] 5 M
n]vfk/LIf0f ;ldlt ;+of]hs
hf]lvd Joj:yfkg ;ldlt ;b:o
>L u0f]z dfg >]i7
;b:o, ;j{;fwf/0f ;]o/wgL ;d"x

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 7


>LdtL ljhof :jf/
;b:o, :jtGq tyf dlxnf ;~rfns
>L s]zjk|;fb nD;fn
;b:o, ;j{;fwf/0f ;]o/wgL ;d"x
8
>LdtL ljhof :jf/Ho" o; a}+ssf] :jtGq tyf dlxnf ;+Rffns
x'g'x'G5 . jFxf;Fu rf/ bzs eGbf a9L s[lif ljsf; a}+ssf]
ljleGg kbdf sfo{ u/]sf] cg'ej 5 . ;fy}, >LdtL ljhof
:jf/Ho"n] ljutdf l8k|f]S; n3'ljQ ljlQo ;+:yf ln= df
;+rfnssf] ?kdf, hl8a'6L pTkfbg tyf k|zf]wg sDkgL ln=
sf] ;+rfnssf] ?kdf tyf km08 Dofg]hd]G6 sDkgL ln= sf]
cWoIfsf] ?kdf sfo{ ul/;Sg' ePsf] 5 . o;}u/L, >LdtL
ljhof :jf/Ho"n] Plzog O{lG:6Ro"6 ckm Dofg]hd]G6, dlgnf,
lkmlnlkG;af6 8]enKd]G6 Dofg]hd]G6df :gftsf]Q/ ug{'ePsf]
5.
a}+ssf] ljleGg ;~rfns :t/sf ;ldltx?df pxfF b]xfo
adf]lhdsf] e"ldsfdf ;+nUg x'g' ePsf] 5 M
hf]lvd Joj:yfkg ;ldlt ;+of]hs
;DklQ z'¢Ls/0f lgjf/0f ;DaGwL ;ldlt ;b:o
>L s]zjk|;fb nD;fnHo";Fu emG8} tLg bzseGbf a9L ;do
/fli6«o jfl0fHo a}+sdf sfd u/]sf] cg'ej /x]sf] 5 / jxfF
/fli6«o jfl0fHo a}+saf6 gfoa k|d'v sfo{sf/L clws[t kbaf6
lgj[t x'g' ePsf] xf] . Pd lj P / cy{zf:qdf :gftsf]Q/
ug'{ePsf] >L s]zjk|;fb nD;fnHo";Fu o'gfO{6]8 OG:of]/]G;\
sDkgL lnld6]8, g]sf] OG:of]/]G;\ sDkgL lnld6]8 tyf cf/aLaL
dr]{G6 a}+ls· sDkgL lnld6]8sf] ;~rfns ;ldltdf /lx sfo{
ug'{ePsf] cg'ea klg /x]sf] 5 .
a}+ssf] ljleGg ;~rfns :t/sf ;ldltx?df pxfF b]xfo
adf]lhdsf] e"ldsfdf ;+nUg x'g' ePsf] 5 M
sd{rf/L ;]jf ;'ljwf ;ldlt ;+of]hs
hf]lvd Joj:yfkg ;ldlt ;b:o
 ljQLo emnsx?

s'n ;DklQ -/sd ? bz nfv_

346,148 358,570

250,590
170,943 220,585

74-75 75-76 76-77 77-78 78-79

s'n shf{ -/sd ? bz nfv_

264,840 268,236

173,742
150,108
121,745

74-75 75-76 76-77 77-78 78-79

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

300,2 52 294,977
210,843
180,531
151,219

74-75 75-76 76-77 77-78 78-79

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 9

 z]o/wgL sf]È -/sd ? bz nfv_

24,843
20,904
17,242
14,936
11,670

74-75 75-76 76-77 77-78 78-79

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

13,818
11,354
10,683
9,506

5,358

74-75 75-76 76-77 77-78 78-79

v'b gfkmf -/sd ? bz nfv_

4,215

3,023 3,099 3,259

1,335

74-75 75-76 76-77 77-78 78-79

10
 cf};t ;DklQdf k|ltkmn -k|ltzt_

1.56
1.32
1.20
1.09
0.97

74-75 75-76 76-77 77-78 78-79

O{lSj6Ldf k|ltkmn -k|ltzt_

22.73
19.26 18.43
17.09

12.09

74-75 75-76 76-77 77-78 78-79

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

34.22 36.45
31.89
28.18

16.62

74-75 75-76 76-77 77-78 78-79

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

 d"No cfDbfgL cg'kft -cg'kft_

35.27

19.01 17.34 19.10

13.09

74-75 75-76 76-77 77-78 78-79

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

994

696
553
448
316

74-75 75-76 76-77 77-78 78-79

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

13.50
13.32 13.38

12.47
12.24

74-75 75-76 76-77 77-78 78-79

12
 u}/ ljQLo emnsx?

zfvf P l6 Pd sd{rf/L
#%( $&# $,#*%

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

#),(),^^& !%,!^,)@! !&,^$^

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

;]jfu|fxL ;]jfu|fxL -Soflk6n_
!,$%,^)( !(,&@,^#% %,((,()(

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

14
 Pg cfO{ ;L Plzof a}+s lnld6]8sf] kRrL;f}+ aflif{s ;fwf/0f ;efdf
cWoIf >L t'n;L/fd cu|jfnHo"sf] dGtAo

o; Pg cfO{ ;L Plzof a}+ssf] @% cf}+ jflif{s ;fwf/0f ;efdf pkl:yt eO{ ;efsf] ul/df a9fOlbg' ePsf]df cfb/0fLo z]o/wgL
dxfg'efjx?, lgodgsf/L lgsfosf k|ltlglwHo"x?, ;+rfnsHo"x?, a}+ssf jfXo n]vfk/LIfsHo", sfg'gL ;Nnfxsf/Ho", a}+sdf
sfo{/t sd{rf/Lx? tyf pkl:yt ;d:t a}+s kl/jf/nfO{ ;wGojfb d o; ul/dfdo ;efdf xflb{s :jfut ub{5' .

cTofw'lgs k|ljlwsf] ;fy pTs[i6 a}+lsË ;]jf k|bfg u/L a}+lsË If]qdf ljlzi6 klxrfg lgdf{0f ug]{ pRrtd nIo xfl;n ug{
xfdL ;b}j lqmoflzn /x]sf 5f}+ . ;d:t a}+s kl/jf/, ;/f]sf/jfnf / xfd|f cfb/l0fo z]o/wgL dxfg'efjx? ;dIf a}+ssf] ut
jif{sf ;du| pknlAwx?sf] ;dLIff k|:t't ug{ kfpFbf d}n] lgs} uf}/jflGjt dx;'; u/]sf] 5' .

l Joj;flos pknlAw
ut jif{ -cf=j= @)&*÷&(_ df s'n shf{ /sd ?= @^*=@# ca{, s'n lgIf]k /sd ?= @($=(* ca{, nufgL ?= %&=%%
ca{ / s'n ;DklQsf] cfsf/ ?= #%*=%& ca{ k'¥ofpg a}+s ;kmn ePsf] 5 . To;}u/L, ut cfly{s jif{df a}+s s'n ;+rfng
cfDbfgL ?= !#=*! ca{, ;+rfng d'gfkmf ?= %=(& ca{ / v'b d'gfkmf ?= $=@! ca{ cfh{g ug{ ;kmn ePsf] 5 . ;du|df
ut jif{ xfdL a}+lsË Industry df b]zs} ;jf]{Ts[i6 a}+sx?sf] ;"lrdf sfod /xg ;kmn ePsf 5f}+ eGg] tYo d oxfFx?nfO{
cjut u/fpg kfpFbf cToGt uf}/jflGjt ePsf] 5' .

ca d ;dLIff cjlw, cfly{s jif{ @)&*÷@)&( c;f/ d;fGtdf a}+sn] xfl;n u/]sf k|d'v pknlAwx? oxfFx? ;dIf
b]xfo adf]lhd /fVg rfxG5' M

l s'n shf{ ?= @^*=@# ca{ k'¥ofO{ a}+s t];|f] :yfgdf /x]sf] / ;du| jfl0fHo a}+sx?sf] cf};t shf{ ?=!%^=%^ ca{ sf]
t'ngfdf a}+ssf] s'n shf{ &! k|ltztn] a9L /x]sf] .
l s'n lgIf]k ?= @($=(* ca{ k'¥ofO{ a}+s bf];|f] :yfgdf /x]sf] / ;du| jfl0fHo a}+sx?sf] cf};t s'n lgIf]k ?=!&) ca{
sf] t'ngfdf a}+ssf] s'n lgIf]k &$ k|ltztn] a9L /x]sf] .
l :jb]zL d'b|f tkm{sf] Jofh gkg]{ lgIf]k ?= #*=&# ca{ k'¥ofO{ a}+s t];|f] :yfgdf /x]sf] / ;du| jfl0fHo a}+sx?sf] cf};t
:jb]zL d'b|f tkm{sf] Jofh gkg]{ lgIf]k ?=!&=^ ca{sf] t'ngfdf a}+ssf] Aofh gkg]{ lgIf]k !@) k|ltztn] a9L /x]sf] .
l :jb]zL d'b|f tkm{sf] art lgIf]k ?= &*=^% ca{ k'¥ofO{ a}+s rf}+yf] :yfgdf /x]sf] / ;du| jfl0fHo a}+sx?sf] cf};t art
lgIf]k ?= $^=*! ca{sf] t'ngfdf a}+ssf] art lgIf]k ^* k|ltztn] a9L /x]sf] .
l :jb]zL d'b|f tkm{sf] CASA lgIf]k ?= !!&=#( ca{ k'¥ofO{ a}+s t];|f] :yfgdf /x]sf] ;du| jfl0fHo a}+sx?sf] cf};t CASA
lgIf]k ?= ^$=$! ca{sf] t'ngfdf a}+ssf] CASA lgIf]k *@ k|ltztn] a9L /x]sf] .
l :jb]zL d'b|f tkm{sf] d'2tL lgIf]k ?= !^@=#^ ca{ k'¥ofO{ a}+s bf];|f] :yfgdf /x]sf] / ;du| jfl0fHo a}+sx?sf] cf};t
d'2tL lgIf]k ?= *(=^# ca{sf] t'ngfdf a}+ssf] d'2tL lgIf]k *! k|ltztn] a9L /x]sf] .
l s'n Jofh cfDbfgL ?= #@=&& ca{ k'¥ofO{ a}+s klxnf] :yfgdf /x]sf] / ;du| jfl0fHo a}+sx?sf] cf};t Jofh cfDbfgL
?= !^=$) ca{sf] t'ngfdf a}+ssf] Aofh cfDbfgL !)) k|ltztn] a9L /x]sf] .
l v'b Jofh cfDbfgL ?= !!=@( ca{ k'¥ofO{ a}+s klxnf] :yfgdf /x]sf] / ;du| jfl0fHo a}+sx?sf] cf};t v'b Jofh cfDbfgL
?= %=*& ca{sf] t'ngfdf a}+ssf] v'b Aofh cfDbfgL (@ k|ltztn] a9L /x]sf] .
l ;+rfng cfDbfgL ?= !#=*! ca{ k'¥ofO{ a}+s klxnf] :yfgdf /x]sf] / ;du| jfl0fHo a}+sx?sf] cf};t ;+rfng cfDbfgL
?= &=$$ ca{sf] t'ngfdf a}+ssf] ;~rfng cfDbfgL *^ k|ltztn] a9L /x]sf] .

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 15

 l ;+rfng d'gfkmf ?= %=(& ca{ k'¥ofO{ a}+s kfFrf}+
:yfgdf /x]sf] / ;du| jfl0fHo a}+sx?sf] cf};t
;+rfng d'gfkmf ?= $=)# ca{sf] t'ngfdf a}+ssf]
;~rfng d'gfkmf $* k|ltztn] a9L /x]sf]] .
l v'b d'gfkmf ?= $=@! ca{ k'¥ofO{ a}+s rf}+yf] :yfgdf
/x]sf] / ;du| jfl0fHo a}+sx?sf] cf};t v'b d'gfkmf
?= @=*@ ca{sf] t'ngfdf a}+ssf] v'b d'gfkmf $(
k|ltztn] a9L /x]sf] .
l k|lt z]o/ cfDbfgL ?= #^=$% k'¥ofO{ a}+s klxnf]
:yfgdf /x]sf] / cf};t k|lt a}+s ?= @!=@& eGbf
a}+ssf] k|lt z]o/ cfDbfgL &! k|ltztn] a9L /x]sf] .
l Return on Equity !*=$# k|ltzt ;lxt a}+s klxnf]
:yfgdf /x]sf] / cf};t k|lt a}+s !@=*^ k|ltzt
eGbf a}+ssf] Return on Equity $# k|ltztn] a9L
/x]sf] .
l c7f]6 @@–@& sf] th'{df
s'g} klg sfd of]hgfa4 tj/n] ubf{ pRr ;kmntf xfl;n
ug{ ;lsG5 eGg]df a}+s k'0f{ ljZjf; ub{5 . ;lx of]hgf
/ ;f] sf] s'zntfk"j{s ul/g] sfof{Gjogn] g} ;kmntfsf]
lzv/ r'Dg ;lsG5 eGg]df xfdL ljZjf; ub{5f}+ . ;f]xL
cg'?k a}+sn] ;g\ @)!^ b]lv ;g\ @)@) ;Ddsf] nflu
Strategy 2020 th'{df u/]sf] lyof] . pQm Strategy 2020
n] lnPsf clwsf+z Joj;flos nIox? Strategy 2020
;DkGg x'g'eGbf b'O{ jif{ cl3 cyf{t\ ;g\ @)!* df g}
xfdLn] xfl;n ug{ ;kmn ePsf lyof}+ . tt\kZrft\ a}+sn]
cf=j= @)&%÷&^ b]lv cf=j= @)&*÷&( ;Ddsf] nflu
bf];|f] bL3{sflng /0fgLlt Vision 18-22 th'{df u/]sf] /
Vision 18-22 n] lnPsf] nIox?nfO{ k5\ofpFb} cl3 a9\bf
o; a}+s b]zs} ;a}eGbf 7"nf] Joj;flos cfsf/ ePsf]
a}}+s aGg ;kmn ePsf] tYo ;d]t d oxfFx? ;dIf ;uf}/j
/fVg rfxG5' . oL b'O{ cjlwsf bL3{sfnLg nIox? xfl;n
ubf{sf cg'ejnfO{ ;d]t dWogh/ ub}{ ;dLIff cjlwdf
cf=j= @)&(÷*) b]lv cf=j= @)*#÷*$ ;Ddsf]
cjlwsf] nflu ljleGg Joj;flos ljwfx?df csf]{ ;'gf}nf]
/ P]ltxfl;s prfO{ xfl;n ug]{ b[9 nIosf ;fy cfufdL
% jif{sf] Joj;flos of]hgf c7f]6 "@@–@&" th'{df
ul/Psf] tYo oxfFx?nfO{ ;xif{ hfgsf/L u/fpg rfxG5' .
"c7f]6sf] cufl8 x/ nIo ;Dej 5" eGg] d'n gf/fsf
;fy c7f]6 "@@–@&" th'{df ul/Psf] / c7f]6 "@@–@&"
n] lnPsf] nIo k5\ofpFb} hfFbf cfufdL % cfly{s jif{ leq}
xfdL x/]s sf]0faf6 cem u|fxsd}qL, ;kmn / pTs[i6
a}+s aGg ;kmn x'g]5f}+ eGg] xfd|f] k'0f{ ljZjf; /x]sf] 5 .
16
l /0fgLlts pknlAw
a}+ssf] bL3{sflng Joj;flos ;kmntf k|fKt ug{sf] nflu
cfjZos cfwf/zLnfx?sf] clej[l4 ug]{ p4]Zon] a}+sn]
cf=j= @)&*÷&( nfO{ "Year of Image, Experience,
Capacity and Digital Transformation” sf] ?kdf
dgfpg] lg0f{o u/]sf lyof}+ / Joj;flos sf/f]af/nfO{
k|efjsf/L tj/n] Joj:yfkg ub}{ cem lj:tf/ ug{sf]
nflu a}+s ?kfGt/0fsf rf/ :tDex? Image, Experience,
Capacity / Digital (I-E-C-D) Transformation Goals
to ul/Psf] oxfFx?nfO{ ;xif{ hfgsf/L u/fpg rfxG5' .
l;kjfg\ dfgj ;+;fwg g} ;+:yfsf ;d[l4sf cfwf/lznf
x'g\ eGg]df a}+s ljZjf; ub{5 . o;}nfO{ rl/tfy{ ug{
;dLIff cjlwdf a}+snfO{ Performers’ Paradise sf]
?kdf ?kfGt/0f ug{sf] nflu sd{rf/Lx?sf] Robust
Capacity Building df s]lGb|t eO{ sfo{ u/]sf lyof}+ . bIf
sd{rf/Lx?sf] ;d"xn] g} u|fxsju{sf] a}+lsË ;Gt'li6
clej[l4 ub{5 eGg]df xfdL ljZj:t 5f}+ . ;f]xL cg'?k
ut aif{ xfdLn] o; If]qdf pNn]Vo sfd u/]sf 5f}+ . ;fy},
Digital k|ljwLdf cfwfl/t ljZj:t/Lo a}+lsË ;]jf
;'ljwfx? pkof]u ug]{ xfd|f u|fxsju{sf] rfxgf /x]sf]
tYonfO{ x[boËd u/L Digital First Bank aGg] lbzf tk{m
xfdLn] 7f]; ?kdf cfkm\gf] >f]t / ;fwgnfO{ ce'tk'j{
b[i6fGtsf ;fy kl/rflnt u/]sf 5f}+ . kmn:j?k cf=j=
@)&*÷&( df &=% nfv u|fxsx? Onboard u/L s'n
u|fxs ;+Vof #$=%$ nfv k'¥ofpg xfdL ;kmn ePsf 5f}+
h'g b]zsf cGo jfl0fHo a}+sx?sf] t'ngfdf ;a}eGbf a9L
/x]sf] cg'dfg ul/Psf] 5 .
at{dfg a}+lsË k|lt:kwf{df o; a}+snfO{ Trend Setter sf]
?kdf :yflkt ug{sf] nflu Digital Business / Operation
nfO{ ;alns/0f / k|a4{g ug{ tyf a}+sn] k|bfg ug]{
;]jfsf] u'0f:t/df j[l4 ug]{ pkfox? klxrfg ug{sf] nflu
a}+sn] ut cf=j= df Lifestyle Universe, Digital
Transformation Universe, Information Technology
u/L rf/j6f
Universe / Information Security Universe
Universe sf] :yfkgf u/]sf] tYo oxfFx?nfO{ ;xif{
hfgsf/L u/fpg rfxG5' .
l k|ljlwsf] k|of]u
casf] a}+lsË eg]sf] Technology df cfwfl/t eO{ ul/g]
a}+lsË xf] / cTofw'lgs k|ljlwsf] pkof]un] Production
Jofks ?kdf a9\g], Cost of Operation 36]/ hfg] /
 a}+sn] Long Term df cfkm\gf] shf{ u|fxsx?nfO{ sd
Jofhb/df shf{ ;'ljwf pknAw u/fpg ;Sg] Ifdtf
ljsf; x'Fb} a}+ssf] bL3{sfnLg k|lt:kwf{Tds Ifdtfdf
;d]t clej[l4 x'G5 . ;fy}, a+}lsË ;]jfsf] ;xhtf,
;/ntf / ultnfO{ cfw'lgs k|ljwLsf] pkof]un] g}
pRrtd :t/df k'¥ofpg ;lsG5 eGg]df xfdL :ki6 5f}+ .
;f]lx cg'?k Digital First Bank aGg] xfd|f] pRr clenfiff
xfl;n ug{sf] nflu ;dLIff cjlwdf xfdLn] a}+ssf]
;+/rgfnfO{ ;d]t Jofks ?kdf g} kl/dfh{g u/]sf lyof}+ .
at{dfg a}+lsË ;]jfdf Disruptive Innovation ug{sf]
nflu cTofw'lgs k|ljlwdf nufgL ug{ xfdLn] s'g} s;/
afFsL g/fv]sf] oxfFx?nfO{ ;xif{ hfgsf/L u/fpg
rfxG5' . ;dLIff cjlwdf a}+sn] k|bfg ug]{ ljQLo
;]jfx?df Latest Technology Equipments, Artifcial
Intelligence, Machine Learning / Big Data Analytics
sf] a9L eGbf a9L k|of]u u/L a}+lsË ;]jfnfO{ cem
u'0f:t/Lo agfpg xfdLn] cys k|of; / cWoogx?
u/]sf 5f}+ . ;fy}, ;dLIff cjlwdf a}+sn] Digital First
Bank aGg] p4]Zo xfl;n ug{sf] nflu cGo ;+:yfx?;Fu
Strategic Digital Partnership, Collaboration, Alliance,
Integration h:tf sfo{x? ;d]t o'4:t/df cufl8
a9fPsf] tYo oxfFx?nfO{ ;xif{ hfgsf/L u/fpg rfxG5' .
a}+sn] ut cf=j= df Omni Channel Mobile, Document
Management System, Cash Deposit Machine, Cash
Recycler Machine, Robotic Process Automation,
Digital CSD, Sathi Application, Quick Pay, Online
Account Opening, IPO Application through MoBank
nufotsf u|fxs cg'ej clej[l4 ug]{ Project x?
sfof{Gjog ug{ a}+s ;kmn ePsf] 5 . o; sfo{af6 a}+sn]
u|fxsju{nfO{ k|bfg ug]{ ;]jfsf] u'0f:t/ yk a9fpg tyf
a}+ssf] cfGtl/s ;+rfngnfO{ r':t b'?:t agfpg ;xof]u
k'Ug]5 .
To;}u/L, zfvfx?df Cash Deposit Machine, Cash
l gofF Product / ;]jfx?
Recycler Machine, KIOSK Machine h:tf
pks/0fx?sf] Joj:yf ug{ z'? ul/Psf] 5, h;af6
u|fxsju{x?n] Self Help Banking Platform sf] pkof]u
ug{ ;Sg]5g\ . cf=j= @)&%÷&^ df a}+ssf] s'n %@
k|ltzt sf/f]af/ Digital dfWodaf6 x'g] u/]sf]df cf=j=
@)&*÷&( ;Dd cfO{k'Ubf a}+ssf] s'n *) k|ltzt
sf/f]af/ Digital dfWodaf6 x'g] u/]sf] 5 h'g ;du|
a}+lsË Industry sf] ;a}eGbf a9L /x]sf] tYo ;d]t
oxfFx? ;dIf ;uf}/j /fVg rfxG5' .
Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&(
l ;dLIff cjlwdf xfdL %,$^,!@& gofF Mobile
Banking u|fxsx? xfl;n u/L s'n Mobile Banking
u|fxs ;+Vof !(,&@,^#% k'¥ofpg ;kmn ePsf 5f}+ .
Mobile Banking df ;du| Industry df xfd|f] ahf/
lx:;f !@=@^ k|ltzt /x]sf] 5 . ;dLIff cjlwdf
a}+ssf] Mobile Banking u|fxsx?sf] ;+Vofdf ut
jif{sf] t'ngfdf #* k|ltztn] j[l4 ePsf] 5 .
l ;dLIff cjlwdf xfdL #,*^,@&( gofF Debit Card
u|fxsx? xfl;n u/L s'n Debit Card u|fxs ;+Vof
!%,!^,)@! k'¥ofpg ;kmn ePsf 5f}+ . Debit Card
df ;du| Industry df xfd|f] ahf/ lx:;f !$=&^
k|ltzt /x]sf] 5 . ;dLIff cjlwdf a}+ssf] Debit
Card sf] ;+Vofdf ut jif{sf] t'ngfdf #$ k|ltztn]
j[l4 ePsf] 5 .
l ;dLIff cjlwdf xfdL s'n Point of Sale u|fxs
;+Vof $,)(% k'¥ofpg ;kmn ePsf 5f}+ . Point of
Sale df ;du| Industry df xfd|f] ahf/ lx:;f !)
k|ltzt /x]sf] cg'dfg ul/Psf] 5 .
l ;dLIff cjlwdf xfdL &#,!*) gofF QR u|fxsx?
xfl;n u/L s'n QR u|fxs ;+Vof !,@%,)@)
k'¥ofpg ;kmn ePsf 5f}+ . QR df ;du| Industry
df xfd|f] ahf/ lx:;f cg'dflgt !^ k|ltzt /x]sf]
5 . ;dLIff cjlwdf a}+ssf] QR sf] ;+Vofdf ut
jif{sf] t'ngfdf !$! k|ltztn] j[l4 ePsf] 5 .
l ;dLIff cjlwdf xfdL !&,^$( gofF
E-Commerce u|fxsx? yk u/L s'n E-Commerce
u|fxs ;+Vof (&,#*% k'¥ofpg ;kmn ePsf 5f}+ .
E-Commerce df ;du| Industry df xfd|f] ahf/
lx:;f cg'dflgt ( k|ltzt /x]sf] 5 . ;dLIff
cjlwdf a}+ssf] E-Commerce sf] ;+Vofdf ut
jif{sf] t'ngfdf @$ k|ltztn] j[l4 ePsf] 5 .
u|fxssf] cfjZostfn] g} a}+ssf] ;]jf / Product aGg]
x'g\ eGg]df o; a}+sn] ljZjf; ub{5, ;f]xL cg'?k
u|fxsju{sf] ;f]xL ?lrnfO{ Go'gtd dfkb08 dfGb} a}+sn]
ut cf=j= df @$ j6f ljz]if k|sf/sf a}+lsË ;]jf tyf
;'ljwfx? ;lxtsf] ;j{>]i7 Deposit Product x?
Launch u/]sf] oxfFx?nfO{ hfgsf/L u/fpg rfxG5' . o;
Product Series df x/]s k]zf, Joj;fo, pd]/ / If]qsf
gful/sx?nfO{ aLdf ;'ljwfsf ;fy} lgMz'Ns cGo ljljw
k|sf/sf a}+lsË ;'ljwfx? ;d]t pknAw u/fOPsf] 5 .
pQm Product Launch u/]sf] !# dlxgf cjlwdf pQm
Product x?df ?= &!=^* ca{ lgIf]k ;+sng ug{ a}+s
17
 ;kmn ePsf] 5, h'g s'n lgIf]ksf] sl/a @$ k|ltzt
c+z /x]sf] oxfFx?nfO{ ;xif{ hfgsf/L u/fpg rfxG5' .
;dLIff cjlwdf ;d]t a}+sn] ahf/sf] cfjZostfnfO{
a'emL cfkm\gf] lgIf]k tyf shf{ Product x?nfO{ kl/dfh{g
ub}{ cfPsf] 5, Mobile Banking, iServe h:tf Digital
dfWodx?af6 k|jfx x'g] ;]jfx? lj:tf/ ul//x]sf] tYo
oxfFx?nfO{ hfgsf/L u/fpg rfxG5' .
l ;+:yfut ;fdflhs pQ/bfloTj
;fdflhs k|ult, ;fdflhs ;d[l4 g} Joj;flos k|ult /
Joj;flos ;d[l4sf cfwf/lznf x'g\ eGg]df xfdL :ki6
5f}+ . b]zsf ljkGg, u/La, j[4, cgfy / lk58LPsf
;d'bfox?sf] nflu lzIff, :jf:Yo / lhljsf]kfh{g ug]{
cfwf/x? lgdf{0f / ;+/If0f, jftfj/0f ;+/If0f, ;/;kmfO{,
wfld{s If]qsf] ;+j4{g ug]{ sfo{x? xfdLn] ljutsf jif{x?
b]lv g} ;+rfng ub}{ cfO/x]sf]] Joxf]/f oxfFx?nfO{ ljlbt}
5 . o;sf] cnfjf, g]kfn ;/sf/n] b]zsf ;Dk"0f{
hg;d'bfodf ljQLo kx'Fr k'¥ofpg] pRr dxTjsf] nIo
lnPsf] ;Gbe{df a}+sn] ljs6, u|fdL0f / cw{ zx/L
If]qx?df zfvf ;~hfn lj:tf/ u/]/ g]kfn ;/sf/n]
ljQLo kx'Fr a9fpg lnPsf] nIo xfl;n ug{ 7f]; 6]jf
k'¥ofPsf] 5 . jfl0fHo a}+sx? dWo] ;a} eGbf a9L zfvf
;~hfn / u|fxs ;+Vof o; a}+ssf] /x]sf] 5 . s'n #%(
zfvf, !)! Extension Counter / $&# ATM ;lxt
b]zsf && lhNnfx? dWo] &# lhNnfx?df a}+ssf]
Footprint /x]sf] / b]zsf #$ b'u{d :yfgLo txx?df
cGo a}+sx?sf] kx'Fr g/x]sf] :yfgx?df ;d]t o; a}+sn]
zfvf :yfkgf u/L hg;d'bfonfO{ a}+lsË ;]jf k|bfg
ul//x]sf] tYo oxfFx? ;dIf ;xif{ /fVg rfxG5' .
l Nffef+z ljt/0f
To;}u/L @)&( c;f/ d;fGtdf a}+sn] cfkm\gf] s'n
shf{sf] *=% k|ltzt u|fdL0f -ufFp kflnsf_ If]qdf
lj:tf/ u/]sf] 5, h'g jfl0fHo a}+sx? dWo] ;a} eGbf a9L
/x]sf] cg'dfg ul/Psf] 5 . a}+ssf] clwsf+z lgIf]k /
shf{ u|fxsx? Go'g tyf dWod cfo ePsf ju{ /x]sf
5g\ . ;fy}, ;dLIff cjlwdf xfdLn] k|ToIf s/ / ck|ToIf
s/ ;lxt s'n ?= # ca{ $! s/f]8 ?k}ofF eGbf a9L
/fhZj g]kfn ;/sf/nfO{ e'QmfgL u/L lhDd]jf/
s/bftfsf] st{Jo axg u/]sf] / of] /sd jfl0fHo
a}+sx?dWo] ;a}eGbf a9L /x]sf] tYo oxfFx? ;dIf
uf}/jsf ;fy k|:t't ug{ rfxG5' .
18
l dfgj ;+zfwg Joj:yfkg
;Ifd / l;kjfg\ dfgj ;+zfwgn] g} ;+:yfsf] ;d[l4
u/fpg] xf] eGg]df xfdL :ki6 5f}+ . t;y{, s'g} klg
sd{rf/Ln] pTs[i6 ;]jf lbgsf] nflu p;nfO{ ;Ifd
agfpg / cfjZos kg]{ l;k lbnfpg] klxnf] st{Jo
a}+ssf] xf] eGg] s'/fnfO{ xfdLn] /fd|/L dgg u/]sf 5f}+ .
To;}n] cGo cfly{s jif{x?df h:t} ut cfly{s jif{df
;d]t a}+sn] cfkm\gf ;a} txsf sd{rf/Lx?sf] j[lQ
ljsf; / tflndsf] nflu oy]i6 nufgL ug]{ k|jGw
ldnfPsf] oxfFx?nfO{ hfgsf/L u/fpg rfxG5' . ;f]xL
cg'?k ;dLIff cjlwdf a}+sn] cfkm\gf sd{rf/Lx?nfO{
s'n !,!#^ j6f cfGtl/s tflnd, @$) j6f afx\o
tflnd / Pp6f cGt/f{li6«o tflnddf ;xefuL u/fPsf]
lyof], h;df s'n ;xefuL ;+Vof %#,%#^ /x]sf] lyof] .
xfdLn] x/]s tx, ljefu / k|b]zsf sd{rf/Lx?nfO{ j[lQ
ljsf;sf] nflu ;d'lrt cj;/x? k|bfg ug]{ u/]sf 5f}+ .
;fy}, ;dLIff cjlwdf xfdLn] Quality Circle sf] lgdf{0f
u/L Business Function, Support Function / Control
Function df /x]sf Issue x?nfO{ j}1flgs ?kdf
;dfwfg ug{] cEof; ;d]t u/]sf 5f}+ . o; afx]s klg
a}+ssf] k|d'v sfo{sf/L clws[t / pRr Joj:yfkgsf
kbflwsf/Lx?n] ;do ;dodf b]zsf x/]s k|b]zdf /x]sf
k|fb]lzs sfof{no tyf zfvf sfof{nox?sf] e|d0f u/L
sd{rf/Lx?nfO{ k|f]T;fxg ug]{, a}+ssf] Vision, Mission,
NIC ASIAN DNA, a}+ssf ljleGg Ethos cflbk|lt
pGd'v u/fpg] / Joj;flos l:yltsf] ;dLIff lng]
sfo{x? ;d]t ug]{ ul/Psf] tYo oxfFx?nfO{ cjut
u/fpg rfxG5' .
;du|tfdf a}+ssf] cfDbfgL, v'b d'gfkmf, ljt/0fof]Uo
d'gfkmf, k|lt z]o/ cfDbfgL / Return on Equity
nufotsf kl/;"rsx? pTs[i6 x'Fbf x'Fb} klg a}+ssf]
lgoGq0f aflx/sf] sf/0fn] ubf{ o; ;fwf/0f ;ef ;dIf
nfef+z ljt/0fsf] k|:tfj k]z ul/Psf] 5}g . tyflk, b]zs}
;a}eGbf a9L k|lt z]o/ cfDbfgL / Return on Equity
ePsf] a}+s ePsf] x'gfn] ljt/0f gu/L Reserve df
/flvPsf] /sdaf6 a}+sn] cfufdL lbgdf cem w]/}
cfDbfgL ug]{ / ;f] af6 cfufdL jif{x?df cfb/0fLo
z]o/wgL dxfg'efjx?sf] ck]Iff cg'?k g} nfef+z ljt/0f
ug]{ tk{m a}+sn] s'g} sdL s;/ g/fvL cl3 a9\g] k|0f
;d]t o; ul/dfdo ;ef ;dIf ug{ rfxG5' .
 l wGojfb 1fkg
o; Pg cfO{ ;L Plzof a}+snfO{ g]kfnsf] a}+lsË If]qdf
cu|0fL a}+ssf] ?kdf :yflkt u/fpg cxf]/fq cfgf]
ct'ngLo of]ubfg lbg'ePsf a}+ssf k|d'v ;Nnfxsf/Ho",
d]/f ;~rfns ;fyLx?, a}+ssf] k|d'v sfo{sf/L clws[t,
DNA Oversight Committee, pRr Joj:yfkgsf cGo
kbflwsf/Lx? nufot ljleGg tx / tKsfsf a}+ssf
;Dk'0f{ sd{rf/Lx?sf] of]ubfgsf] pRr k|z+;f ub}{
jxfFx?nfO{ x[bob]lv g} xflb{s wGojfb lbFb} a}+ssf] of]
k|ultdf jxfFx?sf] of]ubfgsf] pRr ;Ddfgsf ;fy
a}+ssf] o; ce'tk"j{ ;kmntfsf] >]o jxfFx?df ;dk{0f
ug{ rfxG5' .

;fy}, a}+snfO{ o; cj:yfdf Nofpg pNn]Vo of]ubfg

lbg'x'g] lgofds lgsfox?, z]o/wgL dxfg'efjx?,
u|fxsju{x? / ljleGg ;/sf/L tyf u}/;/sf/L lgsfox?
k|lt xflb{s cfef/ k|s6 ub}{ ;j} ;/f]sf/jfnfx?af6
eljiodf klg lg/Gt/ ;xof]u k|fKt x'g] clenfiffsf ;fy
oxfFx?nfO{ x[bo b]lv g} xflb{s wGojfb 1fkg ug{
rfxG5' .

wGojfb .

>L t'n;L/fd cu|jfn

cWoIf
ldlt M @)&(÷)(÷)^
:yfg M sf7df8f}+ .

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 19

20
 Pg cfO{ ;L Plzof a}+s lnld6]8sf] kRrL;f}+ jflif{s ;fwf/0f ;efdf
k|d'v sfo{sf/L clws[t >L /f]zg s'df/ Gof}kfg]sf] dGtAo

;dLIff cjlw -ut cfly{s aif{_ df g]kfnsf] cy{tGqn] o;cl3 lj/n} b]vf k/]sf cg]sg cf/f]x cj/f]x / r'gf}tLsf] ;fdgf ug'k{ ¥of] .
ut cfly{s jif{df cfoftdf ePsf] pNn]Vo j[l4sf sf/0f rfn' vftf ?= ^@# ca{ #@ s/f]8n] Pjd\ zf]wgfGt/ ?= @%% cj{ @%
s/f]8n] 3f6f /xg uPsf] 5 . a9\bf] rfn' vftf 3f6fn] cy{tGqdf cfGtl/s pTkfbgeGbf dfu pRr /xg'sf] ;fy} ljQLo ;|ft] /
dfuaLrsf] cGt/ klg a9\b} uPsf] l:ylt 5 .

cfly{s jif{ @)&*÷&( df s'n j:t' lgof{t $&=! k|ltztn] j[l4 eO{ ?= @!! ca{ $^ s/f]8 k'us ] f] 5 eg] s'n j:t' cfoft @%
k|ltztn] j[l4 eO{ ?= !,*&# ca{ $$ s/f]8 k'us
] f] 5 . kmn:j?k, s'n j:t' Jofkf/ 3f6f @#=) k|ltztn] j[l4 eO{ ?= !,^^! ca{ (&
s/f]8 k'us
] f] 5 .

;dLIff cjlwdf a}s + sf] lgIf]k ?= @($=(* ca{ k'us] f] 5 eg] shf{ ?= @^*=@$ ca{ k'us ] f] 5 . To:t} a}s
+ sf] jf;nftsf] cfsf/
?= #%*=%& ca{ k'us ] f] 5 / s'n nufgL ?= %&=%% ca{ k'us ] f] 5 . To;}u/L ;dLIff cjlwdf s'n ;+rfng cfDbfgL ?= !#=*@ ca{,
;+rfng d'gfkmf ?= %=(& ca{ / v'b d'gfkmf ?= $=@! ca{ cfh{g ug{ a}s + ;kmn ePsf] 5 . To;}u/L, s'n lgis[o shf{ cg'kft )=%#
k|ltztdf l;ldt /fVg a}s + ;kmn ePsf] 5, h'g g]kfnsf] a}l+ sË Industry s} pTs[i6 dWo]sf] xf] . b]zsf s/La ## nfv u|fxsx?nfO{
b]ze/ /x]sf #%( j6f zfvf, !)! j6f PS;6]G;g sfpG6/ / $&# j6f Pl6Pd ;lxt o; a}s + n] cTofw'lgs, u|fxsd}qL / u'0f:t/Lo
a}l+ sË ;]jfx? pknAw u/fO{/x]sf] 5 .

a}s
+ n] ljut % cfly{s jif{x?df xfl;n u/]sf] k|dv
' Joj;flos pknlAwx?sf] ;f/f+z d oxfFx?nfO{ hfgsf/L u/fpg rfxG5' M
l a}s
+ sf] s'n lgIf]k cfly{s jif{ )&#÷)&$ sf] cGTodf sfod /x]sf] ?= *^ ca{ ^( s/f]8 af6 j[l4 eO{ cfly{s jif{ )&*÷)&(
;Dd cfOk'Ubf ?= @($ ca{ (& s/f]8 k'uL a}s + ;fljs gjf}+ :yfgaf6 bf];f| ] :yfgdf k'Ug ;kmn ePsf] 5 . cfly{s jif{
)&#÷)&$ sf] t'ngfdf a}s + sf] s'n lgIf]k @$) k|ltztn] a9]sf] 5, h'g ;du| jfl0fHo a}s
+ x?sf] !!& k|ltzt j[l4sf] t'ngfdf
!@# k|ltzt ljGb'n] a9L j[l4 xf] .
l a}s
+ sf] s'n shf{ cfly{s jif{ )&#÷)&$ sf] cGTodf sfod /x]sf] ?= &@ ca{ # s/f]8 af6 j[l4 eO cfly{s jif{ )&*÷)&(
;Dd cfOk'Ubf ?= @^* ca{ @# s/f]8 k'uL a}s+ ;fljs gjf}+ :yfgaf6 t];f| ] :yfgdf k'Ug ;kmn ePsf] 5 . cfly{s jif{ )&#÷)&$ sf]
t'ngfdf a}s+ sf] s'n shf{ @&@ k|ltztn] a9]sf] 5, h'g ;du| jfl0fHo a}s
+ x?sf] !$# k|ltzt j[l4sf] t'ngfdf !@( k|ltzt ljGb'n]
a9L j[l4 xf] .
l a}s
+ sf] art lgIf]k tkm{ cfly{s jif{ )&#÷)&$ sf] cGTodf sfod /x]sf] ?= @$ ca{ &* s/f]8 af6 j[l4 eO{ cfly{s jif{
)&*÷)&( ;Dd cfOk'Ubf ?= &* ca{ ^% s/f]8 k'uL a}s + ;fljs P3f/f}+ :yfgaf6 rf}y+ f] :yfgdf k'Ug ;kmn ePsf] 5 . cfly{s
jif{ )&#÷)&$ sf] t'ngfdf a}s+ sf] art lgIf]k @!& k|ltztn] a9]sf] 5, h'g ;du| jfl0fHo a}s+ x?sf] *! k|ltzt j[l4sf] t'ngfdf
!#^ k|ltzt ljGb'n] a9L j[l4 xf] .
l a}s
+ sf] Aofh gkg]{ lgIf]k tkm{ cfly{s jif{ )&#÷)&$ sf] cGTodf sfod /x]sf] ?= # ca{ $* s/f]8 af6 j[l4 eO{ cfly{s jif{
)&*÷)&( ;Dd cfOk'Ubf ?= #* ca{ &# s/f]8 k'uL a}s + ;fljs c7f/f}+ :yfgaf6 t];f| ] :yfgdf k'Ug ;kmn ePsf] 5 . cfly{s
jif{ )&#÷)&$ sf] t'ngfdf a}s + sf] Aofh gkg]{ lgIf]k !)!@ k|ltztn] a9L /x]sf] 5, h'g ;du| jfl0fHo a}s + x?sf] !#! k|ltzt
j[l4sf] t'ngfdf **@ k|ltzt ljGb'n] a9L j[l4 xf] .
l a}s
+ sf] sf;f lgIf]k tkm{ cfly{s jif{ )&#÷)&$ sf] cGTodf sfod /x]sf] ?= @* ca{ @^ s/f]8 af6 j[l4 eO{ cfly{s jif{
)&*÷)&( ;Dd cfOk'Ubf ?= !!& ca{ #( s/f]8 k'uL a}s + ;fljs afXf}+ :yfgaf6 t];f| ] :yfgdf k'Ug ;kmn ePsf] 5 . cfly{s
jif{ )&#÷)&$ sf] t'ngfdf a}s + sf] CASA lgIf]k #!% k|ltztn] a9L /x]sf] 5 . h'g ;du| jfl0fHo a}s + x?sf] (@ k|ltzt j[l4sf]
t'ngfdf @@# k|ltzt ljGb'n] a9L j[l4 xf] .

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 21

 • a}s
+ sf] jf;fnftsf] cfsf/ tkm{ cfly{s jif{ )&#÷)&$ sf] cGTodf sfod /x]sf] ?= !)! ca{ !( s/f]8af6 j[l4 eO{ cfly{s
jif{ )&*÷)&( ;Dd cfOk'Ubf ?= #%* ca{ %& s/f]8 k'uL a}s + ;fljs bzf}+ :yfgaf6 bf];f| ] :yfgdf k'Ug ;kmn ePsf] 5 .
cfly{s jif{ )&#÷)&$ sf] t'ngfdf a}s + sf] jf;nftsf] cfsf/ @%$ k|ltztn] a9L /x]sf] 5 . h'g ;du| jfl0fHo a}s + x?sf]
!!* k|ltzt j[l4sf] t'ngfdf !#^ k|ltzt ljGb'n] a9L j[l4 xf] .
• a}s
+ sf] v'b d'gfkmf tkm{ cfly{s jif{ )&#÷)&$ df ?= ! ca{ $& s/f]8 cfh{g u/]sf] d'gfkmf cfly{s jif{ )&*÷)&( ;Dd
cfOk'Ubf ?= $ ca{ @! s/f]8 k'uL a}s + ;fljs t]Xf}+ :yfgaf6 rf}y+ f] :yfgdf k'Ug ;kmn ePsf] 5 . cfly{s jif{ )&#÷)&$ sf]
t'ngfdf a}s+ sf] v'b d'gfkmf !*& k|ltztn] a9L xf] . h'g ;du| jfl0fHo a}s + x?sf] ^% k|ltzt j[l4sf] t'ngfdf !@@ k|ltzt
ljGb'n] a9L j[l4 xf] .
• a}s
+ sf] k|lt z]o/ cfDbfgL tkm{ cfly{s jif{ )&#÷)&$ sf] cGTodf sfod /x]sf] ?= @!=(^ ?k“o} faf6 j[l4 eO{ cfly{s jif{
)&*÷)&( ;Dd cfOk'Ubf ?= #^=$% ?k}of k'uL a}s + ;fljs ;qf}+ :yfgaf6 klxnf] :yfgdf k'Ug ;kmn ePsf] 5 . cfly{s
jif{ )&#÷)&$ sf] t'ngfdf a}s + sf] k|ltz]o/ cfDbfgL ^^ k|ltztn] a9L xf] . h'g ;du| jfl0fHo a}s
+ x?sf] !^ k|ltztn] Go"g
j[l4sf] t'ngfdf *@ k|ltzt ljGb'n] a9L j[l4 xf] .
• a}s
+ sf] :jM k"hF Ldf k|ltkmn tkm{ cfly{s jif{ )&*÷)&( df !*=$# k|ltzt k'uL a}s + kGw|f+} :yfgaf6 klxnf] :yfgdf k'Ug
;kmn ePsf] 5 . h'g ;du| jfl0fHo a}s + x?sf] cf};t !@=*^ k|ltztsf] t'ngfdf $# k|ltztn] a9L xf] .
• a}s
+ sf] u|fxs ;+Vof tkm{ cfly{s jif{ )&#÷)&$ sf] cGTodf sfod /x]sf] sl/a % nfv &! xhf/ af6 j[l4 eO{ cfly{s jif{
)&*÷)&( ;Dd cfOk'Ubf #$ nfv %$ xhf/ k'Ug ;kmn ePsf] 5 . cfly{s jif{ )&#÷)&$ sf] t'ngfdf a}s + sf] u|fxs
;+Vof %)% k|ltztn] a9L xf] h'g ;du| jfl0fHo a}s
+ x?sf] !$! k|ltzt j[l4sf] t'ngfdf #^$ k|ltzt ljGb'n] a9L j[l4 xf] .
• a}s
+ sf] 8]la6 sf8{ k|of]ustf{sf] ;+Vof tkm{ cfly{s jif{ )&#÷)&$ sf] cGTodf sfod /x]sf] sl/a ! nfv ^) xhf/ af6
j[l4 eO{ cfly{s jif{ )&*÷)&( ;Dd cfOk'Ubf !% nfv !^ xhf/ k'Ug ;kmn ePsf] 5 . cfly{s jif{ )&#÷)&$ sf]
t'ngfdf a}s+ sf] 8]la6 sf8{ k|of]ustf{sf] ;+Vofdf *$* k|ltztn] a9L xf] . h'g ;du| jfl0fHo a}s
+ x?sf] !!( k|ltzt j[l4sf]
t'ngfdf &@( k|ltzt ljGb'n] a9L j[l4 xf] .
• a}s
+ sf] df]afOn a}l+ sË k|of]ustf{sf] ;+Vof tkm{ cfly{s jif{ )&#÷)&$ sf] cGTodf sfod /x]sf] sl/a ! nfv @! xhf/
af6 j[l4 eO{ cfly{s jif{ )&*÷)&( ;Dd cfOk'Ubf !( nfv &@ xhf/ k'Ug ;kmn ePsf] 5 . cfly{s jif{ )&#÷)&$ sf]
t'ngfdf a}s+ sf] df]afOn a}l+ sË k|of]ustf{sf] ;+Vof !,%#) k|ltztn] a9]sf] 5 . h'g ;du| jfl0fHo a}s
+ x?sf] %^) k|ltzt
j[l4sf] t'ngfdf (&) k|ltzt ljGb'n] a9L j[l4 xf] .

To:t} u/L a}s

+ sf] ljut % cfly{s jif{sf] Total Capital Adequacy Ratio, Tier 1 and Tier 2 Capital Adequacy Ratio df
;d]t P]ltxfl;s glthf xfl;n ug{ a}s
+ ;kmn ePsf] 5 .

cfly{s jif{
ljj/)f
2074Œ75 2075Œ76 2076Œ77 2077Œ78 2078Œ79

Tier 1 Ratio (%) 8.66 8.24 8.35 7.36 8.80

Tier 2 Ratio (%) 3.58 5.08 5.15 5.11 4.57

Total CAR (%) 12.24 13.32 13.50 12.47 13.38

a}+sn] ljut % cfly{s jif{df Aoj;flos glthfsf] ;fy;fy} cfkm\gf] k|fylds k'FhLsf]if cg'kftnfO{ klg alnof] agfpFb} nu]sf]
5 . ljut % cfly{s jif{ dWo] ;dLIff jif{df a}+ssf] k|fylds k"FhLsf]if cg'kft *=*) k|ltzt k'u]sf] 5 h'g lgofds lgsfo
>L g]kfn /fi6« a}+sn] tf]s]sf] Go"gtd *=%) k|ltztsf] t'ngfdf )=#) k|ltzt ljGb'n] a9L xf] / a}+ssf] ljut % jif{ otfs}
;a}eGbf a9L xf] .

22
 To:t} u/L a}+sn] ;dLIff jif{df k|lt z]o/ cfDbfgL ?= #^=$% cfh{g u/L ;du| jfl0fHo a}+sx?dWo] klxnf] jfl0fHo a}+s aGg
;kmn ePsf] 5, h'g ;du| jfl0fHo a}+sx?sf] cf}:ft ?= @!=@& sf] t'ngfdf &! k|ltztn] a9L xf] . To:t} u/L :jMk"FhLdf k|ltkmn
tkm{ ;dLIff jif{df a}+sn] !*=$# k|ltzt cfh{g u/L ;du| jfl0fHo a}+sx? dWo] klxnf] a}+s aGg ;kmn ePsf] 5 . h'g ;du|
jfl0fHo a}+sx?sf] cf};t !@=*^ k|ltztsf] t'ngfdf $# k|ltztn] a9L xf] . o;}u/L a}+ssf] ljt/0fof]Uo d'gfkmf ?= # ca{ $@
s/f]8 /x]sf] 5, h'g ;du| jfl0fHo a}+sx?sf] t'ngfdf t];|f] :yfgdf / ;du| jfl0fHo a}+sx?sf] cf};t ?= @ ca{ !) s/f]8 eGbf
^# k|ltztn] a9L /x]sf] 5 . @)&* cflZjg d;fGt ;Dddf a}+ssf] k|fylds k"FhLsf]if cg'kft &=#) k|ltzt dfq /x]sf]
cj:yfaf6 lg/Gt/ ?kdf ;f]df ;'wf/ ub{} r}q )&* kZrft a}+ssf] k|fylds k"FhLsf]if lgofds lgsfon] tf]s]sf] *=%) k|ltzt
eGbf a9L /x]sf] / ;f] @)&( cfiff9df cfOk'Ubf *=*) k|ltzt k'u]sf] / ;f] @)&( cflZjg d;fGtdf *=(% k|ltzt k'u]sf]
tYo ;d]t oxfFx?nfO hfgsf/L u/fpg rfxG5' . ;dLIff jif{sf] nfef+z ljt/0fsf] nflu ;dLIff jif{sf] !@ dlxgfdf g} k|fylds
k"FhLsf]if cg'kft *=%) k|ltzt sfod ug'{kg]{ eGg] lgofdsLo Joj:yf ldlt @)&* ;fn cflZjg @% ut] dfq cfPsf] sf/0fn]
ljt/0fof]Uo d'gfkmfsf] l:ylt cToGt ;xh x'Fbfx'Fb} klg nfef+z ljt/0f ug{ g;lsPsf] j:t'ut tYo cfb/0fLo z]o/wgL
dxfg'efjx?nfO lgj]bg ug{ rfxG5' . oBlk a}+ssf] k|lt z]o/ cfDbfgL, :jk'FhLdf k|ltkmn nufotsf ljQLo ;"rsf+sx? ;du|
jfl0fHo a}+sx?sf] t'ngfdf ;jf]{Ts[i6 /x]sf] tYo ;d]t oxfFx?nfO{ hfgsf/L u/fpg rfxG5' .

rfn' cfly{s jif{ @)&(÷*) sf] k|yd # dlxgfdf ;d]t a}+sn] x/]s Joj;flos ljwfx?df cfkm\gf] pTs[i6 k|bz{gnfO{ hf/L /fvL
v'b d'gfkmf tkm{ k|yd :yfg xfl;n ug{ a}+s ;kmn ePsf] 5, h;sf] ;f/f+z b]xfo adf]lhd /x]sf] tYo oxfFx?nfO{ hfgsf/L
u/fpg rfxG5' .

;du| a}+ls· If]qsf] cf};t eGbf

;du| a}+ls· Pg cfO{ ;L
qm=;+= kl/;"rs Pg cfO{ ;L Plzof a}+ssf] km/s
If]qsf] cf};t Plzof a}+s
/sd k|ltztdf
! shf{ lj:tf/ -ca{_ 158=24 273=10 114=87 73

@ lgIf]k ;+sng -ca{_ 169=62 308=18 138=56 82

# k|lt z]o/ cfDbfgL -?=_ 18=77 59=62 40=85 218

$ k"“hLdf k|ltkmn -k|ltzt_ 11=5 27=06 0=16 135

% v'b d'gfkmf -ca{_ 0=68 1=75 1=07 158

Pg cfO{ ;L Plzof a}+snfO{ Aofks ?kdf ?kfGt/0f u/L cem ;an, Uf|fxsd}qL tyf yk kl/is[t agfpgsf] lglDt xfdL
b[9;+slNkt eO{ nflu k/]sf 5f}+ . a}+ssf] ?kfGt/0fsf] nflu a}+sn] cf=j= @)&*÷&( nfO{ “Year of Image, Experience,
Capacity and Digital (IECD) Transformation” sf] jif{sf] ?kdf dgfpg] lg0f{o u/]sf lyof}+ . h;df u|fxsx?sf] Customer
Satisfaction Score, Customer Experience Score, Net Promotor Score h:tf Customer Centric Fundamental Indicator
x?df cfwfl/t eO{ ljleGg Survey u/L ;du| a}+ssf] Customer Experience Transformation sf] nflu k|efjsf/L ;+/rgfx?
lgdf{0f u¥of}+ . xfdLn] x/]s zfvf sfof{nodf IECD Transformation sf] cj:yfnfO{ k|efjsf/L ?kdf cg'udg ug{ /
u|fxsx?sf] ;Gt'i6L clej[l4 ug{sf] nflu 5'§} 8]:ssf] :yfkgf u¥of}+ h;sf] kmn:j?k ;dLIff cfly{s jif{df Customer
Satisfaction Score, Customer Experience Score / Net Promotor Score tkm{ 7'nf] km8\sf] dfg{ xfld ;kmn eof}+ . o;sf]
cnfjf Customer Experience nfO{ pTs[i6 agfpgsf nflu a}+sn] k|jfx ug]{ x/]s ;]jfx? lgwf{l/t Turn Around Time df k'/f
u/L Guaranteed Experience Framework nfu' ug]{, u|fxsju{n] a}+ssf] ;]jf k|lt u/]sf u'gf;f tyf ;Nnfx ;'emfjnfO{ pRr
k|fyldstf lbO{ ;dfwfg ug]{, a}+ssf] ;Dk"0f{ Activities / Process tyf Systems nfO{ w]/} eGbf w]/} Automation/Digitization
ug]{, a9L eGbf a9L Customer Acquisition / Servicing l8lh6n dfWodaf6 k|jfx ug]{, u|fxsju{nfO{ Seamless a}+lsË cg'ej
;lxtsf] ;jf]{Ts[i6 ;]jf k|bfg ug]{ h:tf sfo{x?nfO{ a}+sn] b|'t ultdf cufl8 a9fO/x]sf] 5 .

ljZjsf] x/]s If]qdf k|ljlwn] sfo{sf] k|s[ltdf cfd'n kl/jt{g /x]sf] jt{dfg kl/k|]Iodf Conventional Banking Approach af6
dfly p7]/ a}+sn] k|jfx ug]{ ;]jf tyf ;'ljwfx? Digital dfWodaf6 k|jfx ug{ ;lsPdf l56f], 5l/tf] / frst time right agfpg] /
a}+sn] cfkm\gf sfof{nox?df Physical Activities nfO{ ;se/ sd u/fO{ Digital Activities nfO{ oyf;So a9fpg] /0fgLlt clVtof/
u/L sfof{Gjogdf NofPsf] 5 . ;a}eGbf pTs[i6 l8lh6n a}+lsË ;]jfx? k|jfx u/L Digital First Bank aGg] /0fgLlt cg'?k

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 23

 ul/Psf l8lh6n ;DaGwL k|f]h]S6x?sf] ;du| k|efj :j?k cf=j= @)&%÷&^ df a}+ssf] s'n %@ k|ltzt sf/f]af/ Digital
dfWodaf6 x'g] u/]sf]df cf=j= @)&*÷&( df cfO{k'Ubf a}+ssf] s'n *) k|ltzt sf/f]af/ l8lh6n dfWodaf6 ePsf] 5 . o;
;Fu} xfd|f] a}+s l8lh6n sf/f]af/sf] t'ngfTds cg'kft ;du| a}+lsË Industry sf] ;a}eGbf a9L ePsf] a}+s aGg ;kmn ePsf]
5 . l8lh6n dfWodaf6 yk k|efjsf/L ;]jf k|jfx ug{sf] nflu a}+sn] ut cf=j= df Omni Channel Mobile, Video KYC,
Document Management System, Cash Deposit Machine, Cash Recycler Machine, Robotic Process Automation, Digital
CSD, Sathi Application, Quick Pay, Online Account Opening, IPO Application through MoBank nufotsf Digital Project
x? ;kmntfk'j{s sfof{Gjog u/L ;+rfngdf NofO;s]sf] 5 eg] Loan Management System, KIOSK Machine, Artifcial
Intelligence, Chatbot h:tf Project x? ;d]t rfF8} sfof{Gjogdf cfpg]5g\ .

a}+sn] zfvfdf gub hDdf ug]{ Cash Deposit Machine, gub Recycle ug]{ Cash Recycler Machine, KIOSK Machine
nufotsf cTofw'lgs Device x? h8fg ug{] sfo{sf] z'?jft ul/;s]sf] 5 . ;fy} Omnichannel Based Mobile Banking sf]
k|of]u u/L u|fxsju{n] a9L eGbf a9L a}+lsË sf/f]af/ / ;'ljwfx? lng ;Sg] cj:yf a}+sn] lgdf{0f u/]sf] 5 . h;af6 zfvfdf
Visit ug]{ u|fxsx?n] ;d]t clnslt klg nfOgdf a;L ;]jf lng'kg]{ afWotfaf6 rfF8} d'Qm x'g ;Sg]5g\ . cfw'lgs k|ljwLnfO{
a}+lsË If]qdf Jofks ?kdf k|of]u ug]{ gLlt cg'?k ut cfly{s aif{df a}+sn] df]afOnaf6 shf{ k|jfx ug]{ Foneloan sfof{Gjogdf
NofPsf] 5 . oL ;a} Automation tyf Digitization Project x? sfof{Gjog ug{sf] nflu a}+sn] ah]6 / ;fwg ;|f]tsf] oy]i6
Aoj:yf ldnfPsf] 5 . ;fy} Artifcial Intelligence, Machine Learning / Big Data Analytics nufotsf kl5Nnf] k|ljlwx? a}+sdf
k|of]u ug]{ lbzfdf a}+s ltj| ultdf cufl8 al9/x]sf] 5 .

s'g} klg ;kmntf eg]sf] bL3{sfnLg of]hgfsf] th'{df / ;f]sf] k|efjsf/L sfo{Gogaf6 dfq ;Dej x'G5 eGg] xfd|f] dfGotf
/lx cfPsf] 5 . ;f]xL dfGotfsf] hudf a}+s ljutdf b'O{ /0fgLlts of]hgfx? -Strategy 2020 / Vision 18-22) sfof{Gjogdf
NofO{ ;fgf] cfsf/sf] a}+saf6 b]zsf] ;a}eGbf 7"nf] / pTs[i6 dWo]sf] a}+ssf] ?kdf :yflkt ePsf] oyfy{ tYo oxfFx?nfO{ ljlbt}
5.

ljut % jif{sf] cjlwdf Horizontal Expansion nfO{ d'Vo k|fyldstfdf /fvL Digital Pjd\ Physical Expansion tkm{ s]lGb|t
/xL Ps alnof] cfwf/lznf lgdf{0f ug{ xfdL ;kmn eof}+ . o;}sf] hudf 6]sL cfufdL % jif{ ;g\ @)@@ -cfly{s jif{ )&(÷)*)_
b]lv ;g\ @)@& -cfly{s jif{ )*#÷)*$_ ;Ddsf] cjlwnfO{ Vertical Expansion sf] Era sf] ?kdf cuf8L n}hfg] /0fgLltsf
;fy “Impossible is a myth & c7f]6sf cufl8 x/ nIo ;Dej 5” eGg] gf/f lnO{ “c7f]6 @@–@&” th'{df ul/;s]sf] 5 . o;
c7f]6 @@–@& sf] klxnf] jif{nfO{ Bank of First Choice of Employee, bf];|f] jif{nfO{ Bank of First Choice of Customers, t];|f]
jif{nfO{ Bank of First Choice of public in general, rf}+yf] jif{nfO{ Bank of First Choice of Regulators, / kfFrf} jif{nfO{ Bank
of First Choice of Shareholders sf] ?kdf cufl8 n}hfg] / pQm c7f]6nfO{ rl/tfy{ ug{sf] nflu Right Person, Right Job/
Right Role / Right Place sf] cjwf/0ffnfO{ a}+s leq yk k|efjsf/L ?kdf sfof{Gjogdf Nofpg], Key Performance Indicators
(KPI) Culture nfO{ Full Scale df pGgt tj/n] Predetermined agfpg], Big Data, Artifcial Intelligence, Penetration
Budgeting, Value of Relationship Accounting, Self Help Banking, Open Banking, Lifestyle Banking h:tf ljleGg cTofw'lgs
cjwf/0ffx?nfO{ sfof{Gjog ub}{ a}+snfO{ ;du| ljQLo ;"rsf+sx?df klxnf] :yfgdf k'¥ofO{ Dominant Market Share xfl;n ug]{
nIosf ;fy “c7f]6 @@–@&” th'{df ul/Psf] 5 . c7f]6 “22-27” dfk{mt a}+sn] k|bfg ug]{ ;]jf Pj+ Joj;flos glthfnfO{ Vertical
Expansion dfkm{t a}+ssf] pTkfbsTj, efciency, Pj+ effectiveness nfO{ cfufdL % cfly{s jif{df !) u'0ffn] j[l4 ug]{ c7f]6
ul/Psf] ;d]t oxfFx?nfO{ hfgsf/L u/fpg rfxG5' .

a}+lsË nIo xfl;n ug{ cfjZos klxnf] ;|f]t ;fwg eg]sf] ;kgf, bIftf / c7f]6 o'Qm sd{rf/L x'g\ eGg]df xfdL ljZj:t 5f}+ .
t;y{, sd{rf/Lx?sf] l;k a[l4 jxfFx?sf] eGbf klg a}+ssf] Ph]08f xf] eGg]df xfdL :ki6 5f}+ . sd{rf/Lx?sf] ;Gt'li6 xfd|f] klxnf]
k|fyldstf xf] / v'zL sd{rf/Ln] dfq v'zL u|fxsx?sf] l;h{gf ug{ ;S5 eGg] xfd|f] b[9 a'emfO{ /x]sf] 5 . To;}n] xfdLn]
sd{rf/Lx?sf] l;k a[l4 eg]sf] a}+ssf] ;DklQsf] a[l4 xf] eGg] ?kdf u|x0f u/]sf 5f}+ . ;fy}, sd{rf/Lx?nfO{ cfkm\gf] sfo{ ;dodf
k|efjsf/L tj/n] ;DkGg ug{ cfjZos kg]{ >f]t, ;fwg, tflnd, gLlt–lgod / clwsf/x?sf] k"0f{ ;'lglZrttf ub{} pTkfbsTjnfO{
Aofks ?kdf a9fpgsf] nflu Robust Enablement / Empowerment ug{] xfd|f] cEof;nfO{ ;dLIff cjlwdf ;d]t xfdLn]
lg/Gt/tf k|bfg u/]sf 5f}+ . o;n] ;du|df, Bank of 1st Choice of all the Stakeholders aGg] xfd|f] nIodf 7f]; of]ubfg lbg]5
eGg]df xfdL ljZj:t /x]sf 5f}+ .

24
 cGTodf, o; a}+snfO{ ;kmntfsf] dfu{df 8f]¥ofpg ct'ngLo of]ubfg ug'{x'g] ;Dk"0f{ u|fxsx?, lgofds lgsfox? / vf;u/L
cfb/0fLo z]o/wgL dxfg'efjx?df ;Dk"0f{ a}+s kl/jf/sf] tk{maf6 xflb{s wGojfb / s[t1tf 1fkg ub{5' . a}+ssf] Mission /
Vision xfl;n ug{sf] nflu dg, jrg / sd{n] cgj/t ?kdf ;fy, ;xof]u, dfu{bz{g, ;b\efj / k|]/0ff k|bfg ug'{x'g] a}+ssf]
;~rfns ;ldltsf cWoIfHo", k|d'v ;Nnfxsf/Ho" nufot ;Dk"0f{ ;~rfnsHo"k|lt xflb{s wGojfb / s[t1tf 1fkg ug{ rfxG5' .
;fy}, a}+ssf] ljleGg tx / tKsfdf /xL x/xd]zf a}+ssf] nIok|lt bQlrQ eO{ ct'nlgo of]ubfg ug'{x'g] DNA Oversight
Committee Members nufot a}+ssf] Corporate Ofce, Provincial Ofces / Branches df /xL cf–cfkm\gf] :yfgaf6 a}+ssf]
;kmntfsf] nflu cxf]/fq v6\g'x'g] ;Dk"0f{ sd{rf/Lju{x?sf] cd"No of]ubfgsf] pRr sb/ ub}{ oxfFx?sf] of]ubfg k|lt ljz]if
wGojfb 1fkg ub{5' .

wGojfb .

/f]zg s'df/ Gof}kfg]

k|dv
' sfo{sf/L clws[t
ldlt M @)&(÷)(÷)^
:yfg M sf7df8f}+ .

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 25

 DNA OVERSIGHT COMMITTEE

26
 ;~rfns ;ldltsf] k|ltj]bg @)&*÷&(

cfb/0fLo z]o/wgL dxfg'efjx?, ;dLIff cjlwdf a+}ssf] s'n shf{ !=@* k|ltztn] j[l4 eO{
o; a+s } sf] kRrL;f}+ jflif{s ;fwf/0f ;efdf ;xefuL x'g kfNg' ? @^*=@# ca{ k'u]sf] 5 eg] lgIf]k ;+sng !=&^ k|ltztn]
ePsf]df a}s + ;~rfns ;ldlt Pj+ ;Dk"0f{ a}s + kl/jf/sf] sdL eO{ ? @($=(* ca{ k'u]sf] 5 . ;f]xL cjlwdf ;du|
tkm{af6 oxfFx?nfO{ xflb{s :jfut tyf Gofgf] clejfbg JoQm jfl0fHo a+}lsË If]qsf] shf{ tyf lgIf]kdf qmdzM !@=$$
ub{5f}+ . k|ltzt / * k|ltztn] j[l4 ePsf] 5 . ;fy}, a+}ssf] jf;nftsf]
cfsf/ #=%( k|ltztn] j[l4 eO{ ?= #%*=%& ca{ k'u]sf] 5 .
ljZjJofkL sf]/f]gf dxfdf/Lsf] nx/ sd eP;Fu} ;dLIff
cjlwdf shf{sf] cToflws dfusf] t'ngfdf lgIf]ksf] j[l4 cf=j= @)&*÷&( df cl3Nnf] jif{sf] t'ngfdf a}+ssf]
cg'kft sd x'bF f shf{ lgIf]k cg'kftdf c;Gt'ng eO{ t/ntfdf ;~rfng d'gfkmfdf @$=#@ k|ltzt / v'b d'gfkmfdf @(=##
;+sr' g cfPsf] / nufgLof]Uo /sdsf] cefjsf] cj:yfdf a}s + k|ltztsf] j[l4 eO{ qmdzM ? %=(& ca{ tyf ? $=@! ca{
tyf ljQLo ;+:yf u'lh|Psf] lyof] . o:tf] cj:yfdf k"j{ o'/f]kdf cfh{g ug{ a}+s ;kmn ePsf] 5 . ;dLIff cjlwdf a+}ssf]
;'? ePsf] o'4n] t]n, vfB kbfy{ tyf cGo cf}Bf]lus sRrf kF"hLdf k|ltkmn / ;DklQdf k|ltkmn qmdzM !*=$# k|ltzt
kbfy{df cToflws d'Noa[l4n] ljZj cy{tGqdf cfly{s dGbLsf] / !=@) k|ltzt /x]sf] 5, h'g cl3Nnf] jif{ qmdzM !&=)(
cj:yf x'bF f cy{tGqnfO{ ;Gt'ngdf /fVg s]GıLo a}s + af6 k|ltzt / !=)( k|ltzt /x]sf] lyof] . cl3Nnf] cf=j= df
cfoft k|ltaGw tyf cg'Tkfbs If]qdf k|jfx x'g] shf{ lj:tf/ a+}ssf] k|lt z]o/ cfDbfgL ? @*=!* /x]sf]df ;dLIff cjlwdf
/f]Sg] gLlt cjnDjg ul/of] . o:tf] sl7g kl/l:yltsf] afah'b @(=#% k|ltztsf] j[l4 eO{ ? #^=$% cfh{g u/]sf] 5 .
a}s
+ n] cfly{s jif{ @)&*÷&( df klg ;Gtf]ifhgs pknlAw
xfl;n u/]sf] 5 . cfly{s dGbLsf] ;DefjgfnfO{ Go"gLs/0f • r'Qmf kFh
" L tyf kFh
" L kof{Kttf cg'kft
ug{ lgofds lgsfosf] ljleGg sl;nf] Joj:yfx? aLr a}s + n] cfly{s jif{ @)&*÷&( df a+s } sf] kFh" L kof{Kttf cg'kft
Joj;fodf ;Gtf]ifhgs k|ult u/]sf] 5 . !#=#* k|ltzt /x]sf] 5 . ;dLIff cjlwdf a+s } sf]
Go'gtd kFh" L kof{Kttf cg'kft lgodgsf/L lgsfo >L
cfly{s jif{ @)&*÷&( df a}s + n] u/]sf k|ultx?, xfl;n g]kfn /fi6« a+s
} n] tf]ss
] f] Go"gtd cg'kft !! k|ltzt
u/]sf pknlAwx?, a}s + ;~rfngdf b]lvPsf r'gf}tLx? Pj+ eGbf @=#* k|ltzt ljGb'n] a9L /x]sf] 5 .
eljiosf cNksfnLg tyf bL3{sfnLg of]hgfx? / ;du| a}l+ sË
If]qsf] ;dLIff / k'g/fjnf]sg ug{ sDkgL P]g, @)^#, lwtf]kq • ;l~rt d'gfkmf tyf hu]8f sf]if
btf{ tyf lgisfzg lgodfjnL @)&# -5}7f}+ ;+zf]wg_, tyf ;dLIff cjlwdf v'b gfkmfdf ePsf] @(=## k|ltztsf] j[l4sf]
a}s
+ tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] cwLgdf /xL sf/0f a}s+ sf] hu]8f sf]if @& k|ltztn] j[l4 eO{ ? (=*%
tof/ ul/Psf] of] k|ltj]bg ;~rfns ;ldltsf] tkm{af6 a}s
+ sf] ca{ k'us] f] 5 h'g cl3Nnf] jif{ ? &=&$ ca{ /x]sf] lyof] .
kRrL;f}+ jflif{s ;fwf/0f ;efdf k|:t't u/]sf 5f}+ . To:t}u/L, ;l~rt d'gfkmfdf !!$=@% k|ltztsf] j[l4 eO{ ?
s= cfly{s jif{ @)&*÷&( df a+}ssf] sf/f]jf/sf] l;+xfjnf]sg M #=$# ca{ k'us ] f] 5, h'g cl3Nnf] jif{ ? !=^) ca{ /x]sf]
cfly{s jif{ @)&*÷&( sf] k|ult ljj/0f ;du|df lgDg lyof] .
cg';f/ /x]sf] 5 M -/sd ?= bz nfvdf_
ljj/0f cfiff9 d;fGt cfiff9 d;fGt j[l4 • lgIf]k ;+sng
@)&* @)&( -k|ltztdf_
r'Qmf kFh" L 11,564 11,564 - ;dLIff cjlwdf a+s } sf] s'n lgIf]k ;+sng ? @($=(*
lgIf]k 3,00,252 2,94,977 (1.76) ca{ k'us] f] 5, h'g ut cfly{s jif{sf] t'ngfdf !=&^
s'n shf{ 2,64,840 2,68,236 1.28 k|ltztsf] sdL xf] . ;f]xL cjlwdf jfl0fHo a+s } x?sf]
nufgL -() lbgeGbf sdsf] 6]h« /L ljN; afx]s_ 34,558 40,313 16.65
cf};t lgIf]k j[l4b/ sl/a * k|ltzt /x]sf] 5 . ;dLIff
s'n ;DklQ 3,46,148 3,58,570 3.59
;~rfng d'gfkmf 4,798 5,965 24.32
cjlwdf a+s } n] d'2tL lgIf]kdf )=& k|ltzt tyf rNtL
v'b gfkmf 3,259 4,215 29.33 lgIf]kdf ^$ k|ltzt j[l4 xfl;n u/]sf] 5 eg] a}s + sf]
v'b gfkmf÷s'n ;DklQ -k|ltzt_ 1.09 1.20 10.09 art lgIf]kdf eg] !# k|ltztn] sdL ePsf] 5 .
k"hF Ldf k|ltkmn (Return on Equity) -k|ltzt_ 17.09 18.43 7.84
lgis[o shf{÷s'n shf{ cg'kft -k|ltzt_ 0.50 0.53 6.00
;du| a}l+ sË If]qdf Pg cfO{ ;L Plzof a}s
+ sf] s"n
k|lt z]o/ cfDbfgL -?_ 28.18 36.45 29.35

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 27

 lgIf]kdf ahf/ lx:;f ^=$( k|ltzt /x]sf] 5, h'g
cl3Nnf] jif{ &=!$ k|ltzt /x]sf] lyof] . ;fy}, cf=j=
@)&*÷&( df a}s + sf] lgIf]kdf sdL cfPtf klg a}s
+ sf]
;du| :yfg eg] ? @($=%@ ca{sf ;fy bf];f| ] :yfgdf
/x]sf] 5 .
sl/a ## nfv s'n u|fxs vftf ;lxt o; a}s+ g]kfns}
pRr u|fxs ;+Vof /x]sf] a}s
+ aGg ;kmn ePsf] 5 .
g]kfn /fi6« a+s
} sf] lgb]z
{ g cg';f/ @)&( cfiff9 d;fGt
;Dddf s'n lgIf]kdf ;+:yfut lgIf]ksf] cg'kft a9Ldf
%) k|ltzt sfod /fVg' kg]d{ f a+s } n] JolQmut tyf
;+:yfut lgIf]k cg'kft tf]ss ] f] ;Ldf leq} /xg] u/L lgDg
adf]lhd lgIf]k sfod u/]sf] 5 M
lgIf]ksf] k|sf/ k|ltzt
;+:yfut lgIf]k 35
JolQmut lgIf]k 65
a+s
} n] b]ze/ 5l/P/ /x]sf ;—;fgf lgIf]k ;+sngdf
k|fyldstf lbO{ ;dLIff cjlwdf lgIf]ksf] cfwf/ dha't
agfpg ;kmn ePsf] 5 . ;fy}, a}s + n] rfn' cf=j= df
;d]t lgIf]k j[l4 ug]{ /0fgLltnfO{ lg/Gt/tf lbPsf] 5,
h;af6 a+s } sf] sf]ifsf] nfutdf klg ;'wf/ cfpg] ck]Iff
ul/Psf] 5 .
• shf{ tyf shf{ gf]S;fgL Joj:yf
;dLIff cjlwdf a+}ssf] s'n shf{ /sd cl3Nnf] jif{sf]
t'ngfdf !=@* k|ltztn] j[l4 eO{ ? @^*=@# ca{ k'u]sf]
5 . ;f]xL cjlwdf jfl0fHo a+}sx?sf] cf};t shf{ j[l4
!@=$$ k|ltzt /x]sf] 5 . a}+ssf] ahf/ lx:;f ^=$!
k|ltzt /x]sf] 5, h'g cl3Nnf] cf=j= sf] ahf/ lx:;f
&=!@ k|ltztsf] t'ngfdf s]xL sdL /x]sf] 5 . s'n
? @^*=@# ca{sf] shf{ lj:tf/sf ;fy a}+s a}+lsË
If]qdf t];|f] :yfgdf /x]sf] 5 .
a}sn] o; jif{ l/6]n a}+lsË shf{df )=# k|ltzt, ;fgf
tyf demf}nf shf{df $=^ k|ltzt tyf ljkGg ju{
shf{df ! k|ltztsf] j[l4 xfl;n u/]sf] 5 eg] a}+ssf]
skf]{/]6 shf{df eg] %=^ k|ltztn] sdL cfPsf] 5 .
cfgf] bL3{sfnLg /0fgLlt cg'?k a+}sn] sd hf]lvdo'Qm
l/6]n tyf pTkfbgd"ns ;fgf tyf demf}nf shf{nfO{ yk
;/nLs[t agfpg'sf ;fy} u|fxssf] cfjZostfnfO{ ;xL
?kdf klxrfg u/L gofF shf{ of]hgfx?sf] ljsf; u/L
u|fxsx?sf] dfem klxnf] /f]hfO{sf] a+}s aGg] nIo lnPsf]
28
5 . ;f]xL /0fgLlt cg'?k a+}sn] k|lqmofnfO{ ;xh / ;/n
agfpg'sf ;fy} shf{sf] bfo/f km/flsnf] agfPsf] 5
/ ;;fgf shf{x?df hf]8 lbO{ eljiodf pTkfbgd'ns
shf{x?df yk j[l4 xfl;n ug]{ nIo lnFb} cuf8L a9\b}
uPsf] 5 .
;dLIff cjlwdf a+}ssf] s'n shf{ gf]S;fgL Joj:yf
cl3Nnf] jif{sf] ?= $=@! ca{af6 a9]/ ? %=)* ca{
k'u]sf] 5 . o; cfly{s jif{df ? *^=%# s/f]8 shf{
gf]S;fgL Joj:yf yk ul/Psf] 5 . s'n shf{ gf]S;fgL
Joj:yf / s'n lgliqmo shf{sf] cg'kft #%& k|ltzt
/x]sf] 5 . cl3Nnf] jif{ )=%) k|ltzt /x]sf] s'n
shf{df s'n lgliqmo shf{sf] cg'kft o; jif{ )=%#
k|ltzt /x]sf] 5 .
a+}sn] cjnDag u/]sf] bL3{sfnLg /0fgLlt cg'?ksf] nIo
xfl;n ug{ ;fgf shf{ k|jfxnfO{ k|fyldstfdf /fv]sf]
5 . ;f]xL /0fgLlt cg'?k cfufdL lbgx?df gofF shf{x?
k|jfx ubf{ shf{ hf]lvdnfO{ dWogh/ ub}{ a+}ssf] v/fa
shf{ tyf shf{ gf]S;fgLnfO{ Go"gLs/0f ug]{ p2]Zosf
;fy shf{ c;'nL tyf Joj:yfkg k|lqmofnfO{ ;d]t yk
;'b[9 tyf ;an agfpb} nlug] 5 .
• nufgL -() lbgeGbf sdsf] 6]«h/L ljN; afx]s_
;dLIff cjlwdf a+}ssf] s'n nufgL cl3Nnf] jif{sf]
t'ngfdf !& k|ltztn] j[l¢ eO{ ? $)=#! ca{ k'u]sf]
5 . tyfkL 6]«h/L ljN; ;lxt a}+ssf] s"n nufgL
? %&=%^ ca{ k'u]sf] 5 . h'g cl3Nnf] jif{sf] -? %)=*!
ca{_ t'ngfdf !#=@$ k|ltztn] a9L xf] . s'n nufgL
dWo] 6]«h/L lan, ;/sf/L C0fkq tyf cGo nufgLsf]
c+z qmdzM @^ k|ltzt, ^@ k|ltzt / !@ k|ltzt
/x]sf] 5 .
o; a+}sn] nufgLof]Uo /sdsf] clwstd ;b'kof]u ug]{,
nufgLdf ljljwtf ckgfpg] tyf nufgLsf] ;du|
k|ltkmnnfO{ j[l4 ug{sf] nflu pRr ;t{stfsf ;fy
nufgLsf] bfo/f km/flsnf] u/fpFb} cfPsf] 5 .
a+}sn] Do'r'cn km08 tyf z]o/df ? $=^* ca{ nufgL
u/]sf] 5 . kF"hL ahf/df ul/Psf] nufgL d'VotM nfef+zsf]
?kdf lbuf] k|ltkmn lbg] Ifdtf ePsf sDkgLx?df
/x]sf 5g\ / a+}sn] ;dLIff cjlwdf pQm nufgLx?af6
? @%=$ s/f]8 gub nfef+z ;d]t cfh{g u/]sf] 5 .
 • Jofh cfDbfgL
;dLIff cjlwdf a+}ssf] Jofh cfDbfgL #( k|ltztn] j[l4
eO{ ? #@=&& ca{ cfh{g u/]sf] 5 . ;dLIff cjlwdf
a+}ssf] shf{tk{msf] Jofh cfDbfgL #* k|ltztn] j[l4 eO{
? #)=## ca{ cfh{g u/]sf] 5 eg] nufgLtk{msf] Jofh
cfDbfgL %& k|ltztn] j[l4 eO{ ? @=#( ca{ cfh{g ug{
;kmn ePsf] 5 .
;dLIff cjlwdf s'n shf{df !=@* k|ltztn] dfq
j[l4 ePtf klg Jofhb/df j[l4 x'Fbf shf{tk{msf] Jofh
cfDbfgLdf #( k|ltztn] j[l4 ePsf] 5 . 6]«h/L laN;sf]
nufgL ;/sf/L C0fkqdf ul/Psf] clwstd nufgL
k|lt:yfkgn] nufgL tk{msf] Jofh cfDbfgL eg] %&
k|ltztn] j[l4 ug{ a}+s ;kmn ePsf] 5 .
• Jofh vr{
;dLIff cjlwdf a+}ssf] Jofh vr{ %) k|ltztn] j[l4
eO{ ? @!=$* ca{ k'u]sf] 5 . ;dLIff cjlwdf a+}ssf]
lgIf]k ;+sngtkm{sf] Jofh vr{ %@ k|ltztn] j[l4 eO{
? @)=## ca{ k'u]sf] 5 eg] C0fkqtkm{sf] Jofh vr{
!) k|ltztn] j[l4 eO{ ? !=)% ca{ k'u]sf] 5 .
lgIf]kdf sdL cfPtf klg Aofhb/ j[l4sf sf/0f a+}ssf]
lgIf]ktkm{sf] Jofh vr{ ;d]t ;dLIff cjlwdf %@
k|ltztn] j[l4 x'g uPsf] 5 .
a}+sn] cjnDag u/]sf] bL3{sfnLg /0fgLlt cg'?k
a+}ssf] s'n lgIf]kdf rNtL tyf jrt vftfsf] c+z j[l4
ub}{ hfg] nIo xfl;n ug{ a+}sn] ;dLIff cjlwdf ljleGg
cfsif{s jrt lgIf]ksf of]hgfx? ;d]t u|fxs ;dIf
NofPsf] 5 . o;af6 cfufdL lbgx?df a}+ssf] lgIf]ksf]
nfutdf qmlds ;'wf/ cfO{ ;du| a+}ssf] sf]ifsf] nfut
sd x'g] ljZjf; a}+sn] lnPsf] 5 .
• v'b Jofh cfDbfgL
;dLIff cjlwdf Jofkf/ Joj;fodf ePsf] j[l4 tyf
g]kfn /fi6« a}+sn] tf]s]sf] Jofhb/ cGt/sf] ;LdfnfO{
kfngf u/L a+}ssf] s'zn Joj:yfkgaf6 v'b Jofhb/
cGt/nfO{ lgofds lgsfon] k|bfg u/]sf] ljGb' ;Dd
clwstd sfod /fVg] k|of;n] a+}ssf] v'b Jofh cfDbfgL
cl3Nnf] jif{sf] t'ngfdf @@=#% k|ltztn] j[l4 eO{
? !!=@( ca{ cfh{g ug{ ;kmn ePsf] 5 .
cfufdL lbgx?df pknAw sf]ifsf] cToflws ;b'kof]u
ug{sf nflu shf{ tyf lgIf]k cg'kft tyf v'b Jofhb/
cGt/nfO{ oyf;So a9L pkof]u ug{ ljz]if hf]8 lbg]
Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&(
/0fgLltsf ;fy a}+sn] bL3{sflng nIox? cjnDag
u/]sf] 5 .
• v'b z'Ns tyf sldzg cfDbfgL
;dLIff cjlwdf a+s } n] v'b z'Ns tyf sldzg cfDbfgL
tkm{ ? @ ca{ @ s/f]8 cfh{g u/]sf] 5, h'g cl3Nnf] jif{sf]
t'ngfdf @% k|ltztsf] j[l4 xf] .
a+s
} n] cfh{g ug]{ v'b d'gfkmfdf sldzg tyf cGo ;~rfng
cfDbfgLsf] lx:;f a9fpg] /0fgLlt cg'?k a+s } n] ;dLIff
cjlwdf ljleGg gjLgtd ;]jf tyf ;'ljwfx? lj:tf/
u/]sf] 5, ;fy} ;fljssf ;]jf tyf ;'ljwfx?nfO{ k|lt:kwL{ /
u|fxsd}qL agfpFb} ;do ;fk]If kl/dfh{g u/]sf] 5 .
• cGo ;~rfng cfDbfgL
;dLIff cjlwdf a+}ssf] cGo ;~rfng cfDbfgL #%
k|ltztn] j[l4 eO{ ? #)=$ s/f]8 cfh{g ePsf] 5, h'g
cl3Nnf] jif{ ? @@=% s/f]8 /x]sf] lyof] . a+}ssf] cGo
;~rfng cfDbfgLdf nufgLaf6 nfef+zsf] cfDbfgLsf]
lx::ff *# k|ltzt /x]sf] 5 .
• sd{rf/L vr{
;dLIff cjlwdf a+}ssf] s'n sd{rf/L vr{ #$=$
k|ltztn] j[l4 eO{ ? $=%) ca{ k'u]sf] 5, h'g cl3Nnf]
jif{ ? #=#% ca{ /x]sf] lyof] . s'n sd{rf/L vr{df,
sd{rf/L af]g; klg ;dfj]z ePsf] 5, h'g ut cf=j=
sf] t'ngfdf @( k|ltztn] j[l4 eO{ ? ^^=^ s/f]8 x'g
k'u]sf] 5 .
ljleGg ljefu tyf zfvfdf ljZf]if ;Lk tyf Ifdtf
ePsf sd{rf/Lx?sf] dfu kl/k"lt{ ug{sf nflu a+}sn]
;dLIff cjlwdf ljut jif{sf] t'ngfdf yk sd{rf/L
lgo'lQm u/]sf] tyf a+}sn] lgoldt ?kdf bIf sd{rf/Lsf]
kbf]GGftL tyf jflif{s sfo{ ;Dkfbg Ifdtfsf] d"NofÍg
u/]sf]n] o; jif{ sd{rf/L vr{df j[l4 ePsf] xf] . ;dLIff
cjlwdf sd{rf/L ;+Vof $,#*% k'u]sf] 5 .
a+}sn] sd{rf/Lx?sf] Ifdtf clej[l4 ug{sf] nflu
x/]s jif{ lgoldt tflndx? cfof]hgf ub}{ cfPsf] 5 .
sd{rf/Lx?sf] tflnddf ;dLIff cjlwdf ? !!=*^ s/f]8
vr{ ePsf] 5, h'g o; jif{sf] s'n sd{rf/L vr{sf]
-sd{rf/L af]g; ;lxt_ @=^$ k|ltzt x'g cfpF5 .
g]kfn /fi6« a}+saf6 hf/L PsLs[t lgb]{zg @)&* sf]
O=k|f= lgb]{zg g+= ^÷)&* sf] a'Fbf g+= ^ cg';f/ a}+sn]
k|To]s jif{ ut cfly{s jif{sf] s'n tnaeQf vr{sf]
Go"gtd # k|ltzt /sd sd{rf/Lx?sf] bIftf clej[l4sf]
nflu tflnd tyf j[lQ ljsf;df vr{ ug'{kg]{ Joj:yf
29
 /x]sf]df a}+sn] %=^( k|ltzt /sd vr{ u/]sf] 5 . -/sd ? bz nfvdf_
ljj/0f o; jif{ ut jif{
sd{rf/Lx? g} a+}ssf] ;a}eGbf d"Nojfg ;DklQ x'g\ eGg] ;l~rt d'gfkmf -z'?sf] df}Hbft_ 1,600 1,976

dfGotfnfO{ cfTd;ft ub}{ a}+ssf] bL3{sfnLg /0fgLlt o; jif{sf] v'b gfkmf 4,215 3,259

cg'?k a+}snfO{ yk ;an agfpgsf] nflu cfjZos yk k"FhLut hu]8f sf]ifaf6 /sdfGt/ - -

hgzlQm tyf sd{rf/Lsf] Ifdtf tyf ;Lk clej[l4sf cGo lj:t[t cfDbfgL -O{lSj6L 131 163
pks/0fsf] nufgLdf nfe_
nflu ul/Psf] vr{nfO{ a}+sn] nufgLsf] ?kdf lnPsf] 5
z]o/ lk|ldodaf6 /sdfGt/ - -
/ cfpFbf lbgx?df o;sf] k|ltkmn Joj;fo / d'gfkmf
hDdf 5,946 5,398
j[l4sf] ?kdf k|fKt x'g] ljZjf; ;d]t a}+sn] lnPsf] 5 .
afF8kmfF8 M
;fwf/0f hu]8f sf]if 843 652
• x|f; tyf ckn]vg ;6xL 36a9 sf]if 0 8
;dLIff cjlwdf a+}ssf] x|f; tyf ckn]vg vr{ $=% Pg cfO{ ;L Plzof aG8 lkmtf{ hu]8f 1,465 790
k|ltztn] j[l4 eO{ ? #*=% s/f]8 k'u]sf] 5, h'g cl3Nnf] sf]if
jif{ ? #^=* s/f]8 /x]sf] lyof] . ;DklQ tyf pks/0f :yug s/ hu]8f sf]if - -
/ VoftL tyf cd"t{ ;DklQdf qmdzM ?= $@=!$ s/f]8 nufgL ;dfof]hg sf]if - 150

/ ?= $=^ s/f]8 yk ePsf sf/0f x|f; tyf ckn]vg ;fdflhs pQ/bfloTj sf]if 42 33

vr{ $=% k|ltztn] j[l4 x'g uPsf] xf] . lgodgsf/L sf]if 168 521

gub nfef+z e'QmfgL - 97

• cGo ;~rfng vr{ af]g; z]o/ ljt/0f -cf=j= - 1,846

;dLIff cjlwdf a+}ssf] cGo ;~rfng vr{ #) k|ltztn] @)&^÷&& sf] nflu_
j[l4 eO{ ? @=! ca{ k'u]sf] 5, h'g cl3Nnf] jif{ ? !=^! ;l~rt d'gfkmf -clGtd df}Hbft_ 3,427 1,600

ca{ /x]sf] lyof] . k]zfut / sfg'gL vr{, sfof{no

Joj:yfkg vr{ tyf cGo vr{df cfPsf] j[l4sf sf/0f
cGo ;~rfng vr{df #) k|ltztn] j[l4 cfPsf] 5 .
• nfut tyf cfDbfgLsf] cg'kft
;dLIff cjlwdf a+}ssf] nfut tyf cfDbfgLsf] cg'kft
@=@^ k|ltzt j[l4 x'Fb} $&=)* k|ltzt x'g k'u]sf] 5,
h'g cl3Nnf] jif{ $$=*@ k|ltzt /x]sf] lyof] .
• gfkmf÷gf]S;fg afF8kmfF8 ljj/0f
a+}sn] o; cfly{s jif{df ? $=@! ca{ v'b d'gfkmf
cfh{g u/]sf] 5 / v'b d'gfkmfsf] afF8kmfF8 ljj/0f lgDg
cg';f/ /x]sf] 5 M
a}sn] o; jif{sf] v'b gfkmfsf] @) k|ltzt cyf{t
? *$=# s/f]8 ;fwf/0f hu]8f sf]ifdf tyf ;6xL
36a9 sf]if, Pg cfO{ ;L Plzof a08 lkmtf{ hu]8f sf]if,
;fdflhs pQ/bfloTj sf]if tyf lgodgsf/L sf]ifdf
qmdzM ? )=)@ s/f]8, ? ! ca{ $& s/f]8, ? $=@!
s/f]8 / ? !^=*! s/f]8 af8FkmfF8 u/]sf] 5 .
g]kfn /fi6« a}+saf6 hf/L PsLs[t lgb]{zg @)&* sf]
O=k|f= lgb]{zg g+= ^÷)&* sf] a'Fbf g+= !^ adf]lhd
x/]s cfly{s jif{sf] v'b gfkmfsf] ! k|ltzt /sd
;fdflhs pQ/bfloTj sf]ifdf hDdf ug{' kg]{ Joj:yf
cg'?k a}+sn] ut cf=j= sf] nflu ? $=@! s/f]8
pQm sf]ifdf /sdfGt/ u/]sf] 5 . pQm sf]ifaf6 a+}sn]
rfn' cfly{s jif{df /fi6« a+}sn] tf]s] adf]lhd ljleGg
;fdflhs pQ/bfloTj sfo{df vr{ u/L cfÇgf] ;fdflhs
pQ/bfloTjsf sfo{x? cufl8 a9fpg] of]hgf /x]sf] 5 .

dflysf ;Dk'0f{ /sdfGt/ tyf afF8kmfF8 kl5 a+}ssf]

;l~rt d'gfkmf ? #=$# ca{ /x]sf] 5 .

30
 -v_ /fli6«o tyf cGt/f{li6«o kl/l:yltaf6 sf/f]af/nfO{
k/]sf] c;/
!= ljZj cy{tGq
;g\ @)@! df ^=) k|ltztn] lj:tf/ ePsf] ljZj
cy{tGq ;g\ @)@@ df #=@ k|ltzt / ;g\ @)@# df
@=& k|ltztn] j[l4 x'g] cGt/f{li6«o d'b|f sf]ifsf] k|If]k0f
5 . ;g\ @)@! Dff %=@ k|ltztn] lj:tf/ ePsf] ljsl;t
cy{tGqsf] j[l4b/ ;g\ @)@@ df @=$ k|ltztdf ;Lldt
x'g] / ;g\ @)@! df ^=^ k|ltztn] lj:tf/ ePsf]
pbLodfg tyf ljsf;f]Gd'v cy{tGqsf] j[l4b/ ;g\
@)@@ df #=& k|ltztdf ;Lldt x'g] sf]ifsf] k|If]k0f
/x]sf] 5 .
;g\ @)@! df !)=! k|ltztn] lj:tf/ ePsf] ljZj
Jofkf/ cfotgsf] j[l4b/ klg ;g\ @)@@ df $=#
k|ltzt tyf ;g\ @)@# Dff @=% k|ltztdf ;Lldt x'g]
cGt/f{li6«o d'bf| sf]ifsf] k|If]k0f 5 . ?;–o'qm]g o'4sf
sf/0f ljZj cfk"lt{ tyf pTkfbg k|0ffnL cj?4 eO{
vfB tyf u}/vfB j:t' / k]6f« l] nod kbfy{sf] d"Nodf
ePsf] j[l4 / cd]l/sL 8n/sf] clwd"Nogsf sf/0f
ljZjJofkL ?kdf d'bf| :kmLlt a9]sf] 5 . ;g\ @)@! df
ljsl;t / ljsf;f]Gd'v d'ns ' x?sf] d'bf| :kmLlt qmdzM
#=! k|ltzt / %=( k|ltzt /x]sf]df ;g\ @)@@ df
qmdzM &=@ k|ltzt / (=( k|ltzt tyf ;g\ @)@# df
qmdzM $=$ k|ltzt / *=! k|ltzt /xg] k|If]k0f /x]sf]
5.
->f]tM g]kfn /fi6« a}+s_
@= b]zsf] cfly{s cj:yf
s'n u|fx:y pTkfbg / d'b|f:kmLlt
s]Gb|Lo tYofÍ ljefusf cg';f/ cfly{s jif{ @)&*÷&(
df %=*$ k|ltzt cfly{s j[l4 x'g] cg'dfg 5 . s[lif
If]qsf] @=#) k|ltzt, pBf]u If]qsf] !)=!( k|ltzt
/ ;]jf If]qsf] %=(# k|ltzt j[l4 x'g] cg'dfg /x]sf]
5 . cfly{s jif{ @)&*÷&( df s'n u|fx:y pTkfbgdf
s[lif, pBf]u / ;]jf If]qsf] c+z qmdzM @#=(% k|ltzt,
!$=@( k|ltzt / ^!=&^ k|ltzt /x]sf] 5 . cfly{s
jif{ @)&*÷&( df s'n u|fx:y art s'n u|fx:y
pTkfbgsf] (=@& k|ltzt k'u]sf] 5 . s'n l:y/ k"FhL
lgdf{0f / s'n /fli6«o artsf] s'n u|fx:y pTkfbg;Fusf]
cg'kft qmdzM @(=#& k|ltzt / #!=(% k|ltzt /x]sf]
5.
Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&(
@)&( c;f/ dlxgfdf jflif{s ljGb'ut pkef]Qmf
d'b|f:kmLlt *=)* k|ltzt /x]sf] 5 . @)&* c;f/
dlxgfdf o:tf] d'b|f:kmLlt #=^) k|ltzt /x]sf] lyof] .
ljZjJofkL ?kdf ePsf] OGwg tyf vfB j:t'sf] d"Noj[l4,
cfk"lt{ k|0ffnLdf cfPsf] Jojwfg tyf g]kfnL d'b|f
cd]l/sL 8n/;Fu cjd"Nog ePsf sf/0fn] cfly{s jif{
@)&*÷&( sf kl5Nnf dlxgfx?df d'b|f:kmLltdf rfk
/xg k'Uof] . oBlk cfly{s jif{ @)&*÷&( sf] z'?jftL
dlxgfx?df Go"g d'b|f:kmLlt /x]sf] sf/0f jflif{s cf};t
pkef]Qmf d'b|f:kmLlt ^=#@ k|ltztdf ;Lldt /xof] .
cl3Nnf] cfly{s jif{ o:tf] d'b|f:kmLlt #=^) k|ltzt /x]sf]
lyof] .
ljQLo ahf/sf] l:ylt
;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] . ;dLIff jif{df
lghL If]qtk{m k|jflxt shf{dWo] jfl0fHo a}+sx?sf] shf{
k|jfx !@=& k|ltztn], ljsf; a}+sx?sf] shf{ k|jfx !#=(
k|ltztn] / ljQ sDkgLx?sf] @(=* k|ltztn] a9]sf]
5 . @)&* c;f/df (!–lbg] 6«]h/L lansf] efl/t cf};t
Aofhb/ $=%% k|ltzt /x]sf]df @)&( c;f/df !)=^^
k|ltzt /x]sf] 5 . jfl0fHo a}+sx?aLrsf] cGt/–a}+s
sf/f]af/sf] efl/t cf};t Aofhb/ @)&* c;f/df $=!$
k|ltzt /x]sf]df @)&( c;f/df ^=(( k|ltzt /x]sf]
5 . df}lb|s gLltsf] ;~rfng nIosf] ?kdf lnOg] cf};t
cGt/–a}+s Aofhb/ @)&( c;f/df &=)! k|ltzt /x]sf]
5 . jfl0fHo a}+sx?sf] cf};t cfwf/ b/ @)&* c;f/df
^=*^ k|ltzt /x]sf]df @)&( c;f/df (=%$ k|ltzt
sfod ePsf] 5 . @)&( c;f/df jfl0fHo a}+sx?sf]
lgIf]ksf] efl/t cf};t Aofhb/ &=$! k|ltzt / shf{sf]
efl/t cf};t Aofhb/ !!=^@ k|ltzt /x]sf] 5 . cl3Nnf]
jif{ o:tf b/x? qmdzM $=^% k|ltzt / *=$# k|ltzt
/x]sf lyP .
k"FhL ahf/sf] l:ylt
@)&* c;f/ d;fGtdf @,**#=$ /x]sf] g]K;]
;"rsfÍ @)&( c;f/ d;fGtdf @,))(=% sfod
ePsf] 5 . @)&( c;f/ d;fGtdf lwtf]kq ahf/
kF'hLs/0f ?= @,*^( ca{ #$ s/f]8 sfod ePsf] 5 .
@)&* c;f/ d;fGtdf ahf/ k"FhLs/0f ?= $,)!) ca{
(^ s/f]8 /x]sf] lyof] . @)&( c;f/df g]kfn :6s
PS;r]Gh lnld6]8df ;"rLs[t sDkgLx¿sf] ;+Vof @#$
k'u]sf] 5 . ;"rLs[t sDkgLx?dWo] !$^ a}+s tyf ljQLo
;+:yf / aLdf sDkgL /x]sf 5g\ eg] %! hnljB't
sDkgL, !( pTkfbg tyf k|zf]wg pBf]u, ^ nufgL
31
 sDkgL, % xf]6n, $ Jofkfl/s ;+:yf / # cGo ;d"xsf
/x]sf 5g\ . @)&* c;f/df ;"rLs[t sDkgLx¿sf]
;+Vof @!( /x]sf] lyof] .
->f]tM g]kfn /fi6« a}+s_
u= k|ltj]bg tof/ ePsf] ldlt;Dd rfn' jif{sf] pknlJw /
eljiodf ug'{ kg]{ s'/fsf] ;DaGwdf ;~rfns ;ldltsf]
wf/0ff,
ldlt @)&( cfiff9 d;fGtkl5 a}+ssf] lxtnfO{ tflTjs
c;/ kg]{ s'g} klg 36gf 36]sf] 5}g . rfn' cfly{s
jif{sf] kfFr dlxgfsf] cj:yf cl3Nnf] jif{sf] ;f]xL
cjlw;Fu t'ngf ubf{ lgDg cg'?k /x]sf] 5 M
-/sd ? bz nfvdf_
ljj/0f d+l;/ d;fGt d+l;/ d;fGt j[l4b/
@)&( @)&* -k|ltzt_
lgIf]k #,)#,(^@ @,(@,$)$ $ a}+ssf] zfvf, P6LPd, PS;6]G;g sfp06/ nufotaf6
s'n shf{ @,^&,(#( @,&%,!($ #
!= zfvf lj:tf/
a+}sn] cfgf] bL3{sfnLg /0fgLlt cg'?k, zfvf ;~hfndf
j[l4 ub}{ ;dLIff cjlwdf a+}sn] # gofF zfvfx? lj:tf/
u/L s'n zfvf ;+Vof #%( k'¥ofPsf] 5 . a+}sn] k|efjsf/L
?kdf sfo{ If]q, ;~hfn la:tf/ tyf Joj:yfkgsf
ug{sf] nflu j}1flgs k|0ffnL cjnDag ub}{ Footprint
Expansion and Management Policy nfu' u/L ;f]xL
cg'?k sfo{x? ul//x]sf] 5 .
;dLIff cjlwdf a}+ssf] s'n lj:tfl/t sfp06/sf] ;+Vof
!)#, s'n ATM sf] ;+Vof $&#, tyf s'n zfvf /lxt
a}+lsËsf] ;+Vof *! k'u]sf] 5 . a}+sn] o; cf= j= df
lj:tf/ u/]sf # gofF zfvfx? uf]bfj/L lsl6gL, af]8] /
k~rsGof g'jfsf]6 /x]sf 5g\ .
@= ;]jf lj:tf/
a}+sn] u|fxsju{sf] rfxgf tyf dfu adf]lhd u|fxsju{
;dIf gjLgtd, kl/dflh{t, e/kbf]{ tyf u'0f:t/Lo
;]jf k|bfg ub}{ cfO/x]sf] 5 . o;sf] lglDt k|ljlwdf
eO/x]sf] ljsf;, u|fxsju{sf] cfjZostf, Jofkf/
Joj;fodf kl/jt{g cg'?k l;h{gf ePsf cfjZostf
cflb kIfx?sf] d"NofÍg u/L cfÇgf] hgzlQmnfO{ ;Ifd
agfpFb} u|fxsju{nfO{ ;do ;fk]If ;]jf k|bfg ug{sf]
lglDt a}+sn] cg';Gwfg tyf ljsf;nfO{ ;+:yfsf] Ps
ljlzi6 kIfsf] ?kdf u|x0f u/]sf] 5 .
32
Universal Banking sf] cjwf/0ff cg'?k a}+sn] k"FhL
ahf/, Investment Banking h:tf sfo{df nufgL ug{
k"0f{ :jfldTjdf Pg cfO{ ;L Plzof Soflk6n lnld6]8
:yfkgf u/]sf] 5, pQm sDkgLn] cfgf] sfo{If]qdf
pNn]vgLo pknlAw xfl;n ub}{ cfPsf] 5 . ;fy}, a}+ssf]
;xfos sDkgL Pg cfO{ ;L PzLof n3'ljQ ljQLo
;+:yf lnld6]8n] b]zsf sd cfo ePsf tyf b'/b/fhsf
hgtfx?nfO{ ljQLo ;]jf k|bfg ub}{ cfPsf] 5 .
b]zs} Digital First Bank x'g] nIosf ;fy a}+sn] kl5Nnf]
k|ljlwdf cfwfl/t gofF gofF Digital Product x? ljsf;
u/L l56f], 5l/tf] / e/kbf]{ ;]jf k|bfg ub}{ cfPsf] 5 .
#= gofF of]hgf
cfd g]kfnL hg;d'bfo dfem yk ;xh a}+lsË kxF'r
k'¥ofpg] p4]Zosf ;fy b]zsf ljleGg If]qx?df
u|fxsnfO{ ljZj;gLo ;]jf k|bfg ug{] a}+ssf] nIo /x]sf]
5 . ;fy}, zfvf la:tf/ tyf PS;6]G;g sfp06/ vf]Ng
;Dej gePsf b'u{d If]qx?df a}+lsË kxF'r a9fpgsf
nflu a}+sn] zfvf /lxt a}+lsË ;]jf pknAw u/fpg]
;f]r /fv]sf] 5 .
a}+sn] ;j{>]i7 lgIf]k of]hgf cGtu{t u|fxssf rfxgf
cg'?k gofF ;+:s/0f k|:t't ub}{ cfPsf] 5 . lgMz'Ns
8]la6 sf8{, qm]l86 sf8{, df]afOn a+}lsË, ? *$ nfv
;Ddsf] ladf ;'ljwf, ;fy} c? pTs[i6 ;'ljwf ;lxt
;j{>]i7 lgIf]k of]hgfsf gofF ;+:s/0f u|fxs ;dIf
k|:t't u/]sf] 5 / cfufdL lbgx?df cem} pTs[i6 of]hgf
Nofpg] a}+ssf] of]hgf /x]sf] 5 .
;fy}, cfpFbf lbgdf ;d]t ;do ;fk]If tyf cfw'lgs
k|ljlw pGd'v ;]jfx? dfkm{t u|fxsju{x?nfO{ yk
cfsif{s a+}lsË ;]jf tyf ;'ljwfx? k|bfg ug]{ k|of;
ug]{5f+} .
$= k|ljlw ljsf; tyf ;"rgf Joj:yfkg k|ljlw
l8lh6n a+}lsË ;]jfsf] ljsf; u/L a}+lsË ;]jf
k|jfxnfO{ cem cfsif{s / k|ltikwL{ agfpg tyf a}+snfO{
;]jfu|fxLd'vL agfpg æ;f]r abnf+}Æ sf] gf/f ;lxt a}+sn]
cfÇgf] Digital Channel nfO{ ;'b[9 u/fpg] of]hgf a}+sn]
cufl8 ;f/]sf] 5 .
l8lh6n k|ljlwnfO{ cfÇgf] ;]jf k|jfxdf PsLs[t u/]/
a+}lsË ;'ljwf k|bfg ug]{ tyf dfgj hLjgdf cfjZos
kg]{ a}+lsË ;DaGwL ;Dk"0f{ ;]jf ;'ljwf a}+sn] g} k|bfg
 ug]{ sfo{nfO{ Lifestyle Banking sf] cjwf/0ffsf] ?kdf
a}+sn] cfTd;ft ub}{ cfÇgf] ;]jfx? lj:tf/ ul//x]sf] 5 .
a+}sn] cfgf ;Dk"0f{ a+}lsË sfo{x?nfO{ Automation
ug]{ / sfuh /lxt sfof{no jftfj/0f agfpg] tkm{
k|of;/t /x]sf] 5 . a}+s cfgf] ;"rgf, >f]t / tYof+s
k|0ffnLsf] ;'/Iff k|lt ;b}j ;+j]bgzLn 5 . a}+sn]
;"rgf k|ljlw gLlt (IT Policy) nfu" u/]sf] 5 tyf
a}+ssf] Data Centre Operation, Hardware, Network
Security tyf Computer System ;DaGwL ljifox?nfO{
a}+ssf] Internal Audit Department n] cfjlws ?kdf
n]vfk/LIf0f ub{5 . ;fy}, a+}sn] cfgf] Information
System Audit lgoldt ?kdf u/fO{ cfgf] ;"rgf
Joj:yfkg tyf ;'/IffnfO{ yk dha't agfPsf] 5 .
%= dfgj ;+zfwg
a}+sn] cfÇgf] sd{rf/Lx?nfO{ ;b}j cfÇgf] dxTjk"0f{
;DklQsf] ?kdf lnPsf] 5 . a}+ssf] bL3{sfnLg /0fgLlt
cg'?k a9\bf] Jofkf/ tyf Jojl:yt zfvf lj:tf/
gLltsf sf/0fx?n] ubf{ of] jif{ klg a}+sdf sd{rf/Lx?sf]
;+Vofdf j[l¢ ePsf] 5 . abln+bf] kl/j]z, ultlzn cfly{s
jftfj/0fdf cfÇgf] sd{rf/Lx?nfO{ ;do ;fk]If, bIf /
l;ko'Qm agfpg tyf sd{rf/Lx?sf] Ifdtf clej[l4sf
;fy;fy} k|f]T;fxg ug{sf nflu a}+sn] ;do ;dodf
ljleGg cfGtl/s tyf jfx\o tflndx? pknAw u/fpF+b}
cfPsf] 5 .
;dLIff cjlwdf !,#&& cfGtl/s tyf afXo tflndx?df
a+}ssf sd{rf/Lx? ;xefuL eO{ lghx?sf] Ifdtf clej[l4
tyf l;k ljsf;df d2t k'u]sf] 5 . a+}sn] sd{rf/Lsf]
l;k tyf Ifdtfsf] clej[l4 ug{sf nflu a+}snfO{ 1fg
xfl;n ug]{ ynf]sf ?kdf ljsl;t ug{ / sd{rf/Ldf 1fg
xfl;n ug]{ ;+:sf/ a;fNg ljleGg sfo{x? u/]sf] 5 .
dfgj ;+zfwgsf] ljsf;n] b}lgs sfo{df ;xof]u
ug]{ dfq geO{ a}+sdf gofF ;f]r, gofF k|ljlwx? leq\ofpg
d2t k'Ug] s'/fdf ;~rfns ;ldlt ljZj:t 5 . cfufdL
jif{x?df ;d]t sd{rf/Lx?sf] 1fg tyf Ifdtf j[l4sf
nflu cfGtl/s tyf afXo tflndx? lg/Gt/ ?kdf
;~rfng ul/g]5 . s'n sd{rf/Lx?sf] ;+Vof cfly{s jif{
@)&( cfiff9 d;fGt ;Dddf $,#*% k'u]sf] 5 . a+}sdf
sfo{/t sd{rf/Lx?df %$=@ k|ltzt k'?if / $%=*
k|ltzt dlxnf /x]sf 5g\ .
Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&(
3= sDkgLsf] cf}Bf]lus jf Jofj;flos ;DaGw
a}sn] cfgf] Joj;flos bfo/fnfO{ km/flsnf] kfb}{ hfgsf]
nflu a}+ssf] k|ult;Fu ;/f]sf/ /fVg] ;+3 ;+:yf tyf
cf}Bf]lus Jofj;flos k|lti7fgx?;Fu ;'dw'/ ;DjGw
:yflkt u/L ;f] ;DjGwnfO{ cem dha'b ub}{ nu]sf] 5
/ ;f] k|lqmofnfO{ eljiodf klg lg/Gt/tf lbg] of]hgf
/fv]sf] 5 . o;} qmddf a}+sn] Nepal India Chamber
of Commerce, Forum of Nepalese Bankers,
Foreign Exchange and Money Dealers Association,
Nepal Bankers' Association, Banking Promotion
Committee, Nepal Foreign Trade Association,
Nepal Institute of Company Secretaries,
International Chamber of Commerce Nepal,
World Bank, International Finance Corporation,
Asian Development Bank, Federation of Nepalese
Chambers of Commerce and Industry, Confederation
of Nepalese Industries, Confederation of Banks
and Financial Institutions Nepal, Management
Association of Nepalh:tf ;+:yfx?;Fu /x]sf] ;'dw'/
;DaGwnfO{ ;dLIff cjlwdf ;d]t lg/Gt/tf lbPsf] 5 .
ª= ;~rfns ;ldltdf ePsf] x]/km]/ / ;f]sf] sf/0f
ldlt @)&*÷!@÷@) df ;DkGg a}+ssf] @$cf}+
jflif{s ;fwf/0f ;efsf] lg0f{ofg';f/ ;j{;fwf/0f
z]o/wgL ;d'xaf6 $ jif{sf] nflu lgjf{lrt ;~rfns
>L lgs'~h cu|jfnHo'n] ldlt @)&( sflQ{s ! ut]
cfgf] JolQmut sf/0f bzf{pg' eO{ ;~rfns kbaf6
/flhgfdf lbg'ePsf]df lghsf]] /flhgfdf ldlt @)&(
sflQ{s @ df ;DkGg ;~rfns ;ldltsf] %&! cf}+
a}7sn] :jLs[t u/L ;~rfns ;ldltsf] ;f]xL a}7sn]
;~rfns >L lgs'~h cu|jfnsf] kbfjlwsf] afFls
cjlwsf] nflu lghsf] :yfgdf ;j{;fwf/0f z]o/wgL
;d'xjf6 >L s]zjk|;fb nD;fnHo"nfO{ a}ssf] ;~rfns
kbdf lgo'Qm u/]sf]] 5 .
;~rfns ;ldltsf] ;+/rgf b]xfo adf]lhd /x]sf] 5 M
cWoIf >L t'n;L/fd cu|jfn
;~rfns >L lqnf]s rGb cu|jfn
;~rfns >L /fdrGb| ;+3O{
:jtGq÷dlxnf ;~rfns >LdtL ljhof :jf/
;~rfns >L u0f]z dfg >]i7
;~rfns >L cflbTo s'df/ cu|jfn
;~rfns >L s]zjk|;fb nD;fn
33
 • ;~rfns ;ldltsf] a}7s
ljBdfg P]g tyf a+}ssf] lgodfjnLsf] k|fjwfg cg'?k
;~rfns ;ldltsf] a}7s lgoldt ?kdf a:g] u/]sf] 5 .
;~rfns ;ldltsf a}7sx?df a}+ssf k|d'v sfo{sf/L
clws[t :yfoL cfdlGqt ;b:o /xg' ePsf] 5 .
;dLIff cjlwdf ;~rfns ;ldltsf] s'n ^) j6f
a}7s a;]sf] 5 . a}7sdf ;~rfnsHo"x?sf] pkl:ylt
/ jxFfx?n] k|fKt u/]sf] eQfsf] ljj/0f lgDg cg';f/
/x]sf] 5 M
;b:ox? pkl:yt
ePsf]
a}7s ;+Vof
cWoIf, >L t'n;L/fd cu|jfn 60/60
;~rfns, >L lqnf]s rGb cu|jfn 54/60
;~rfns, >L /fdrGb| ;+3O{, ;~rfns 44/60
;~rfns, >L /fh]Gb| k|;fb cof{n, ;~rfns 37/41
;~rfns, >L lagf]b s'df/ Kofs'/n] , ;~rfns 39/41
;~rfns, >L u0f]z dfg >]i7, ;~rfns 26/26
;~rfns, >L lgs'~h cu|jfn, ;~rfns 52/60
:jtGq÷dlxnf ;~rfns, >LdtL ljhof :jf/ 44/60
;~rfns, >L cflbTo s'df/ cu|jfn 19/19
hDdf
Joj:yfkg txsf] sd{rf/LnfO{ ;~rfns ;ldlt jf
;~rfns :t/sf] ;ldltsf] a}7sdf pkl:ylt eP jfkt
s'g} lsl;dsf] eQf lbg] lgod /x]sf] 5}g / lbOPsf]
5}g .
r= sf/f]af/nfO{ c;/ kfg]{ d'Vo s'/fx¿
k|lts'n cfly{s cj:yf, b]zsf] ;du| cfly{s l:ylt,
t/ntf Pj+ ;Lldt nufgLsf cj;/x?, Jofhb/ cGt/sf]
Joj:yfkg, k|ljlw ;'/Iff rfn' jif{df klg r'gf}tLsf ?kdf
/xg] 5g\ . ;fy}, a9\bf] k|lt:kwf{ Pj+ bIf hgzlQmsf]
cefjn] yk r'gf}tLx? ylkPsf 5g\ .
oL r'gf}tL / cj;/x?nfO{ Wofgdf /fVb} a}+sn] cfgf]
;]jfsf] bfo/f tyf u'0f:t/ j[l¢ ub}{ n}hfg], yk gjLgtd
;]jfx? k|bfg ug]{ tyf gofF ahf/x? / gofF If]qx?df
cfgf] ;]jfx? lj:tf/ ub}{ n}hfg] /0fgLlt th{'df u/]sf]
5.
34
5= n]vfk/LIf0f k|ltj]bgdf s'g} s}lkmot pNn]v ePsf] eP
;f] pk/ ;~rfns ;ldltsf] k|ltlqmof
o:tf] s'g} s}lkmot n]vfk/LIfssf] k|ltj]bgdf pNn]v
ePsf] 5}g .
h= nfef+z afF8kmfF8 ug{ l;kmfl/z ul/Psf] /sd
a}+sn] o; cfly{s jif{df s'g} nfef+z 3f]if0ff u/]sf] 5}g .
em= z]o/ hkmt ePsf] eP hkmt ePsf] z]o/ ;+Vof, To:tf]
z]o/sf] cl°t d"No, To:tf] z]o/ hkmt x'g'eGbf cufj}
;f] afkt sDkgLn] k|fKt u/]sf] hDdf /sd / To:tf]
a}7s z]o/ hkmt ePkl5 ;f] z]o/ laqmL u/L sDkgLn] k|fKt
eQf ?= u/]sf] /sd tyf hkmt ePsf] z]o/afkt /sd lkmtf{
u/]sf] eP ;f]sf] ljj/0f
12,00,000
a}+sn] xfn;Dd s'g} z]o/ hkmt u/]sf] 5}g .
8,64,000
7,04,000
`= ljut cfly{s jif{df sDkgL / o;sf] ;xfos sDkgLsf]
5,92,000
sf/f]af/sf] k|ult / ;f] cfly{s jif{sf] cGtdf /x]sf]
6,24,000
l:yltsf] k'g/fjnf]sg
4,16,000
a+}s tyf o;sf] ;xfos sDkgLsf] k|ult ljj/0f jflif{s
8,32,000
k|ltj]bgdf 5'§} pNn]v ul/Psf] 5 .
7,04,000
3,04,000
6= sDkgL tyf To;sf] ;xfos sDkgLn] cfly{s jif{df
62,40,000
;DkGg u/]sf] k|d'v sf/f]af/x? / ;f] cjlwdf
sDkgLsf] sf/f]af/df cfPsf] s'g} dxTjk"0f{ kl/jt{g
cfly{s jif{df a}+sn] ;fdfGo a}+lsË sf/f]jf/x? /
;xfos sDkgLn] klg cfgf] Joj;fo cg'?k g} ;fdfGo
sf/f]jf/x? ub}{ cfPsf] . o; cjlwdf s'g} dxTjk"0f{
kl/jt{g gePsf] .
7= ljut cfly{s jif{df sDkgLsf] cfwf/e"t z]o/wgLx?n]
sDkgLnfO{ pknAw u/fPsf] hfgsf/L
ljut cfly{s jif{df s'g} o:tf] hfgsf/L a}+snfO{ k|fKt
ePsf] 5}g .
8= ljut cfly{s jif{df sDkgLsf ;~rfns tyf kbflwsf/Lx?n]
lnPsf] z]o/sf] :jfldTjsf] ljj/0f / sDkgLsf] z]o/
sf/f]af/df lghx? ;+nUg /x]sf] eP ;f] ;DaGwdf lghx?af6
sDkgLn] k|fKt u/]sf] hfgsf/L
;dLIff cjlwdf a}+ssf ;~rfns tyf kbflwsf/Lx?n]
s'g} z]o/ vl/b ljqmL ug{'ePsf] 5}g . cf=j= @)&*÷&(
sf] c;f/ d;fGtdf a}+ssf ;~rfns tyf kbflwsf/Lx?sf]
z]o/ :jfldTjsf] ljj/0f b]xfo adf]lhd /x]sf] 5 .
 kb÷tx ;~rfns tyf z]o/ :jfldTj z]o/wgL g+=÷ hDdf z]o/ s}lkmot
kbflwsf/Lsf] gfd -lsQf_ lxtu|fxL vftf g+= :jfldTj -lsQf_
cWoIf >L t'n;L/fd cu|jfn 1,574,585 1301370000693141 20,62,811 ;+:yfks z]o/
488,226
;j{;fwf/0f z]o/
;~rfns >L lqnf]s rGb cu|jfn 5,523,009 1301370000102204 61,70,376 ;+:yfks z]o/
647,367
;j{;fwf/0f z]o/
;~rfns >L /fdrGb| ;+3O{ 3,717,721 1301060000076172 51,02,751 ;+:yfks z]o/
1,385,030 1301320000002377
;j{;fwf/0f z]o/
;~rfns >L /fh]Gb| k|;fb cof{n 72,896 1301290000014282 1,13,403 ;+:yfks z]o/
40,507
-lgjt{dfg ;~rfns_ ;j{;fwf/0f z]o/
;~rfns >L lagf]b s'df/ Kofs'/]n 584 1301290000000949 615 ;j{;fwf/0f z]o/
6 43517
-lgjt{dfg ;~rfns_ 25 104993

;~rfns >L lgs'~h cu|jfn 1,603,749 1301370000102126 20,57,395 ;+:yfks z]o/

450,257
3,389 1301090000036888 ;j{;fwf/0f z]o/
;~rfns >L u0f]z dfg >]i7 342 1301290000023597 371 ;j{;fwf/0f z]o/
29 42983

;~rfns >L cflbTo s'df/ cu|jfn 143 1301200000000928 143 ;j{;fwf/0f z]o/
k|d'v sfo{sf/L clws[t >L /f]zg s'df/ Gof}kfg] 3,006 1301370000136151 5,752 ;j{;fwf/0f z]o/
2,746 1301420000034146

gfoa k|d'v sfo{sf/L clws[t >L ;'lw/ gfy kf08] 10,755 1301370000136301 10,755 ;j{;fwf/0f z]o/
gfoa k|d'v sfo{sf/L clws[t >L ;Gtf]if s'df/ /f7L 6,213 1301370000103630 6,404 ;j{;fwf/0f z]o/
191 52131

;xfos k|d'v sfo{sf/L clws[t >L /fh]z /fjn 4,824 1301330000002129 4,824 ;j{;fwf/0f z]o/
;xfos k|d'v sfo{sf/L clws[t >L hoGb| /fjn 60 48301 6,355 ;j{;fwf/0f z]o/
6,295 1301370000020174

k|d'v k|ljlw clws[t >L alkg /fhe08f/L 23 1301390000002138 23 ;j{;fwf/0f z]o/

k|d'v sfg'g clws[t >L lbg]z ef/L 7,115 1301370000265853 7,307 ;j{;fwf/0f z]o/
192 52021

sDkgL ;lrj >L lbk]g sfsL{ 2,648 1301370000175421 2,648 ;j{;fwf/0f z]o/

t= cfGtl/s lgoGq0f k|0ffnL eP jf gePsf] / ePsf] a+s

} n] cfgf] cfGtl/s lgoGq0f k|0ffnLnfO{ yk k|efjsf/L
eP ;f]sf] lj:t[t ljj/0f agfpg cfjZos PsLs[t hf]lvd Joj:yfkg ljefunfO{
a}s
+ sf] cfGtl/s lgoGq0f k|0ffnL / o;sf] k|efjsfl/tfsf] yk dha't agfpFb} nu]sf] 5 . o; ljefu a+s } sf]
;dLIff ug]{ lhDd]jf/L ;~rfns ;ldltdf /xG5 . o;sf Joj:yfkgsf] clwgdf geO{ :jtGq OsfO{sf] ?kdf
nflu ;~rfns ;ldlt cGtu{t g} ljleGg ;ldltx?sf] cfgf] sfo{ ub{5 / a+s
} sf] hf]lvd Joj:yfkg ;ldlt k|lt
u7g ul/Psf] 5, ;fy} ljz]if If]qx?sf] sfo{ ;Dkfbg hjfkmb]xL /x]sf] 5 .
/ r':t tyf k|efjsf/L gLlt lgdf{0f tyf kl/kfngsf]
lglDt cfjZos ;ldltx? u7g u/L cfgf] clwsf/x? To;}u/L a+s } sf] cfGtl/s n]vfk/LIf0f ljefun] a+s } n]
;d]t k|Tofof]hg u/]sf] 5 . n]vfk/LIf0f ;ldltn] lgoldt c+uLsf/ u/]sf] gLlt lgdf{0fsf] kl/kfngf eP gePsf]
?kdf cfGtl/s n]vfk/LIfs, afx\o n]vfk/LIfs / ;DaGwdf n]vfk/LIf0f ub}{ a}s
+ sf] x/]s ljefu, zfvf tyf
g]kfn /fi6« a}s
+ sf] ;'k/Lj]If0f k|ltj]bgx?sf] ;dLIff u/L k|fb]lzs sfof{nox?sf] q}dfl;s ?kdf n]vfk/LIf0f ;d]t
;~rfns ;ldltnfO{ a}s + sf] cfGtl/s lgoGq0f k|0ffnLsf] ug]{ ub{5 . o; ljefun] :jtGq OsfO{sf] ?kdf cfjZos
k|efjsfl/tfsf ljifodf :jtGq Assurance k|bfg ub{5 . sfdsf/jfxL u/L cfgf] k|ltj]bg a+s } sf] n]vfk/LIf0f
;ldltnfO{ k]z ug]{ ub{5 .
a}s
+ sf] sfo{ ;DkfbgnfO{ r':t agfpg / plrt hf]lvd
Joj:yfkg ug{ a+s } sf] ;du| sfo{ If]qnfO{ Joj;fo, ;dLIff cjlwdf lgDg cg';f/sf ;ldltx? a}s
+ df
;~rfng ;xof]u / lgoGq0f u/L tLg efudf juL{s/0f lqmofzLn /x]sf 5g\ M
ul/Psf] 5 .

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 35

 != hf]lvd Joj:yfkg ;ldlt -ldlt @)&*÷)$÷@* b]lv ldlt @)&*÷)%÷!) ;Dd_
o; ;ldltsf] d'Vo p2]Zo g]kfn /fi6« a}+ssf] PsLs[t ;~rfns, >L ljgf]b s'df/ Kofs'/]n ;+of]hs
lgb]{zgn] o; ;ldltnfO{ tf]s]sf] sfd, st{Jo /
;+rfns, >L /fh]Gb| k|;fb cof{n ;b:o
pQ/bfloTj jxg ub}{ a}+sdf cGtlg{lxt tyf eljiodf
;+rfns, >L u0f]z dfg >]i7 ;b:o
cfpg ;Sg] ljleGg hf]lvdx? -shf{ hf]lvd, ahf/
hf]lvd, ;~rfng hf]lvd cflb_ sf] klxrfg, cg'udg k|d'v PS:flkl/oG;\ Pz'/]G;\ O{sf] l;:6d, ;b:o
tyf Joj:yfkg u/L ;~rfns ;ldlt ;dIf k|ltj]bg >L lbk]Gb| axfb'/ /fhe08f/L
k]z ug]{ tyf ;f] ;DaGwdf a}+s Joj:yfkgnfO{ cfjZos k|d'v hf]lvd clws[t, >L slkn 9sfn ;b:o ;lrj
;'emfj lbg] xf] .
-ldlt @)&*÷)%÷!! b]lv ldlt @)&*÷)%÷@& ;Dd_
hf]lvd Joj:yfkg ;ldlt ;~rfns ;ldlt :t/sf]
;ldlt xf] / hf]lvd Joj:yfkg ;DaGwL a}+ssf] gLlt ;~rfns, >L ljgf]b s'df/ Kofs'/]n ;+of]hs
/ sfo{of]hgf lgdf{0f u/L ;f] sfof{Gjog eP gePsf] ;+rfns, >L /fh]Gb| k|;fb cof{n ;b:o
k'g/fjnf]sg ug]{ lhDd]jf/L pQm ;ldltn] /fVg] ub{5 . ;+rfns, >L u0f]z dfg >]i7 ;b:o
;~rfns ;ldltsf] hf]lvd ;DaGwL lhDd]jf/L k'/f ug{ ;xfos k|=sf=c – PS:flkl/oG;\ Pz'/]G;\ ;b:o
hf]lvd Joj:yfkg ;ldltn] ;xof]u ub{5 . o; ;ldltn] O{sf] l;:6d, >L hoGb| /fjn
hf]lvdsf] k|s[lt / :t/ lg/Gt/ d"Nof+Íg u/L pQm k|d'v hf]lvd clws[t, >L slkn 9sfn ;b:o ;lrj
hf]lvdn] ;+:yfdf kfg]{ c;/sf] cWoog ub{5 . a}+ssf]
Joj;fo ;xh tl/sfn] ;+rfng x'gsf] nflu kof{Kt
cfGtl/s lgoGq0f k|0ffnL / hf]lvd Joj:yfkg k|0ffnLsf] -ldlt @)&*÷)%÷@* b]lv ldlt @)&*÷)&÷!! ;Dd_
lhDd]jf/L o; ;ldlt ;dIf /xG5 . ;+:yfut ;'zf;g
;DaGwL hf]lvd Joj:yfkg klg o; ;ldltsf] k|d'v ;~rfns, >L ljgf]b s'df/ Kofs'/]n ;+of]hs
sfo{ xf] . ;~rfns, >L /fh]Gb| k|;fb cof{n ;b:o
;xfos k|=sf=c – PS:flkl/oG;\ Pz'/]G;\ ;b:o
o; ;ldltsf] d'Vo p2]Zo g]kfn /fi6« a}+ssf] PsLs[t
O{sf] l;:6d, >L hoGb| /fjn
lgb]{zgn] o; ;ldltnfO{ tf]s]sf] sfd, st{Jo /
k|d'v hf]lvd clws[t, >L slkn 9sfn ;b:o ;lrj
pQ/bfloTj jxg ub}{ a}+sdf cGtlg{lxt tyf eljiodf
cfpg ;Sg] ljleGg hf]lvdx? -shf{, ahf/, ;~rfng
cflb_ sf] klxrfg, cg'udg tyf Joj:yfkg u/L -ldlt @)&*÷)&÷!@ b]lv ldlt @)&*÷!@÷@) ;Dd_
;~rfns ;ldlt ;dIf k|ltj]bg k]z ug]{ tyf ;f]
;DaGwdf a}+s Joj:yfkgnfO{ cfjZos ;'emfj lbg] ;~rfns, >LdtL ljhof :jf/ ;+of]hs
ub{5 . ;~rfns, >L /fh]Gb| k|;fb cof{n ;b:o
;~rfns, >L ljgf]b s'df/ Kofs'/]n ;b:o
a}ssf] hf]lvd Joj:yfkg ;ldltdf lgDg ;b:ox? /x]sf ;xfos k|=sf=c – PS:flkl/oG;\ Pz'/]G;\ ;b:o
5g\ M O{sf] l;:6d, >L hoGb| /fjn
k|d'v hf]lvd clws[t, >L slkn 9sfn ;b:o ;lrj
-;dLIff cjlwsf] ;'?jft ldlt @)&*÷)$÷)! b]lv ldlt
@)&*÷)$÷@& ;Dd_
;~rfns, >L ljgf]b s'df/ Kofs'/]n ;+of]hs -ldlt @)&*÷!@÷@@ b]lv ldlt @)&(÷)#÷#@ ;Dd_
;+rfns, >L /fh]Gb| k|;fb cof{n ;b:o ;~rfns, >LdtL ljhof :jf/ ;+of]hs
;+rfns, >L u0f]z dfg >]i7 ;b:o ;~rfns, >L u0f]z dfg >]i7 ;b:o
;xfos k|=sf=c – Experience Assurance ;b:o ;xfos k|=sf=c – PS:flkl/oG;\ Pz'/]G;\ ;b:o
Ecosystem, >L e]if /fh vltj8f O{sf] l;:6d, >L hoGb| /fjn
k|d'v hf]lvd clws[t, >L slkn 9sfn ;b:o ;lrj k|d'v hf]lvd clws[t, >L slkn 9sfn ;b:o ;lrj

36
 o; ;ldltsf] lgDg adf]lhdsf lhDd]jf/Lx? (Terms of
Reference) /x]sf 5g\ M
• ljBdfg hf]lvd klxrfg tyf Joj:yfkg k|0ffnLsf]
kof{Kttf / pko'Qmtf ;DaGwdf ;+rfns ;ldltnfO{
hfgsf/L u/fpg] / pko'Qm k|0ffnLsf] ljsf;sf
nflu ;'emfj lbg] .
• Joj;flos ultljlwdf lglxt hf]lvdsf] :t/, hf]lvd
axg Ifdtf, hf]lvd Joj:yfkgsf] nflu ljsf;
u/]sf] /0fgLlt, gLltut Joj:yf / dfu{bz{gsf]
lgoldt k'g/fjnf]sg u/L ;f]sf] kof{Kttfsf
;DaGwdf ;+rfns ;ldltdf ;'emfj k]z ug]{ .
• Joj:yfkgaf6 lgoldt ?kdf hf]lvd Joj:yfkg
k|ltj]bg lnO{ hf]lvdsf] cf+sng, d"Nof+sg, lgoGq0f
tyf cg'udg s] s;/L eO/x]sf] 5 ;f] ;DaGwdf
5nkmn ug]{ / ;+rfns ;ldltdf cfjZos ;'emfj
k]z ug]{ .
• hf]lvd ;dfof]lht ;DklQ cg';f/ k'FhLsf] kof{Kttf,
cfGtl/s k'FhL ljZn]if0f k4lt (ICAAP), Joj;flos
/0fgLlt cg'?k gLltut Joj:Yffsf] kof{Kttf, ;+:yfn]
lng ;Sg] clwstd hf]lvd ;DaGwdf lgoldt
?kdf 5nkmn tyf ljZn]if0f u/L ;+rfns ;ldltnfO{
cfjZos /fo, ;'emfj lbg] .
• hf]lvd Joj:yfkgsf nflu g]kfn /fi6« a}+saf6 hf/L
ul/Psf lgb]{zg÷dfu{lgb]{zg, ;+:yfn] lgwf{/0f u/]sf
cfGtl/s ;Ldf, pko'Qm k|rng cg'?k cfjZos
gLlt Pjd\ ;+/rgf ljsf; ug{sf nflu ;+rfns
;ldltnfO{ ;'emfj lbg] .
• Ohfhtkq k|fKt ;+:yfn] lgoldt ?kdf bjfj k/LIf0f
-:6]«; 6]li6Ë_ u/L ;f]sf] kl/0ffd pk/ 5nkmn u/L
;f]sf cfwf/df eljiodf ckgfpg' kg]{ cfjZos
gLlt lgdf{0f jf lg0f{o k|lqmofsf nflu ;+rfns
;ldltdf ;'emfj k]z ug]{ .
• ;~rfns ;ldltaf6 ePsf] clVtof/ k|Tofof]hgsf]
;Ldf tyf cf}lrTotf ljZn]if0f u/L ;~rfns
;ldltdf cfjZos ;'emfj ;lxtsf] k|ltj]bg k]z
ug]{ .
• ;+:yfsf] ;DklQ ;+/rgf, tL ;DklQx? kl/rfngsf]
cj:yf, To;af6 k|fKt ug{ ;lsg] cfo, ;DklQx?sf]
Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&(
u'0f:t/df x'g] j[l4÷¥xf; / ;DklQ bfloTj ;ldlt
(ALCO) af6 ePsf sfo{x?sf] ;DaGwdf q}dfl;s
?kdf ljZn]if0f÷;dLIff u/L ;+rfns ;ldltdf
k|ltj]bg k]z ug]{ .
• cy{tGqsf] s'g} If]qdf pTkGg x'g] ;d:of jf
kl/jt{gn] ;+:yfsf] ljQLo cj:yfdf kfg{ ;Sg]
c;/sf] ;DaGwdf cWoog u/L ;f] sf] lg/fs/0fsf]
nflu s] s:tf] gLlt cjnDag ug'{ kg]{ xf] cfjZos
;'emfj ;lxt ;+rfns ;ldltdf k|ltj]bg k]z ug]{ .
;dLIff cjlwdf o; ;ldltn] hf]lvd Joj:yfkgsf
nflu u/]sf k|d'v sfo{x?sf] ;+lIfKt ;f/ lgDgfg';f/
/x]sf] 5 M
• ljleGg k|ltj]bgx?sf] dfWodaf6 hf]lvd
Joj:yfkgsf] kof{Kttf / pko'Qmtfsf] d'Nof+sg
ul/Psf] tyf k|efjsf/L hf]lvd Joj:yfkgsf nfuL
cfjZos pko'Qm k|0ffnLsf] ljsf; ug{ ;+rfns
;ldlt ;dIf ;'emfj k|:t't ul/Psf] .
• o; jif{ ;ldltn] #* j6f gLltx?, !! j6f k|f]8S6
k]k/ dfu{bz{gx? (Product Paper Guidelines)
tyf # j6f sfo{ljlwx? (Procedural Guidelines)
u/L hDdf %@ j6f gLlt÷dfu{bz{g÷sfo{ljlwx?sf]
th'{df÷kl/dfh{g u/L a}+sdf k|efjsf/L lx;fjn]
nfu" ul/Psf] .
• a}+ssf] Joj;flos sf/f]jf/;Fu ;DalGwt gLltx?df
hf]lvd Ifdtf tyf hf]lvd jxg ug{ ;Sg] ;Ldfsf]
lgwf{/0f tyf ;dLIff u/L ;+rfns ;ldlt ;dIf
;'emfa ;lxt k|ltj]bgx? k|:t't ul/Psf] .
• hf]lvd ;dfof]lht ;DklQ cg';f/ k"FhLsf] kof{Kttf,
cfGtl/s k"FhL ljZn]if0f k4lt (ICAAP), Joj;flos
/0fgLlt cg'?k gLltut Joj:Yffsf] kof{Kttf, ;+:yfn]
lng ;Sg] clwstd hf]lvd ;DaGwdf lgoldt
?kdf 5nkmn tyf ljZn]if0f u/L ;+rfns ;ldlt
;dIf cfjZos /fo, ;'emfj k|:t't ul/Psf] .
• hf]lvd Joj:yfkgsf nflu g]kfn /fi6« a}+saf6 hf/L
ul/Psf lgb]{zg÷dfu{lgb]{zg, ;+:yfn] lgwf{/0f u/]sf
cfGtl/s ;Ldf, pko'Qm k|rng cg'?k cfjZos
gLlt Pjd\ ;+/rgf ljsf; ug{sf nflu ;+rfns
;ldltnfO{ ;'emfj k|:t't ul/Psf] .
• q}dfl;s ?kdf bjfj k/LIf0f -:6]«; 6]li6Ë_ sf]
37
 kl/0ffd pk/ ljZn]if0f u/L cfjZos ;'emfa ;ldltn] u/]sf lg0f{ox?sf] tyf lg0f{o adf]lhd ePsf
;lxtsf] k|ltj]bg ;~rfns ;ldlt ;dIf k]z sfo{x?sf] hfgsf/L ;~rfns ;ldlt ;dIf k|:t't ug{]
ul/Psf] . ub{5 .

• ;~rfns ;ldltaf6 k|d'v sfo{sf/L clws[t, o; ;ldltdf lgDg kbflwsf/Lx? /x]sf 5g\ M
Management Credit Committee / Credit
Committee nfO{ ePsf] clVtof/ k|Tofof]hgsf] -;dLIff cjlwsf] ;'?jft ldlt @)&*÷)$÷)! b]lv ldlt
;dLIff u/L ;+rfns ;ldlt ;dIf k|ltj]bg k]z @)&*÷!)÷@^ ;Dd_
ul/Psf] . ;~rfns, >L /fdrGb| ;+3O{ ;+of]hs
;~rfns, >L lqnf]s rGb cu|jfn ;b:o
• ;+:yfsf] ;DklQ ;+/rgf, tL ;DklQx? kl/rfngsf]
k|d'v sfo{sf/L clws[t, ;b:o
cj:yf, To;af6 k|fKt ug{ ;lsg] cfo, ;DklQx?sf]
>L /f]zg s'df/ Gof}kfg]
u'0f:t/df x'g] j[l4÷x|f; / ;DklQ bfloTj ;ldlt
(ALCO) af6 ePsf sfo{x?sf] ;DaGwdf q}dfl;s
k|d'v /0fgLlt clws[t, >L ljzfn l;Ub]n ;b:o
?kdf ljZn]if0f ÷;dLIff u/L ;+rfns ;ldltdf gfoa k|d'v sfo{sf/L clws[t, ;b:o ;lrj
k|ltj]bg k]z ul/Psf] . >L ;'lw/ gfy kf08]

• ;+rfns ;ldlt ;dIf hf]lvd Joj:Yffkg ;ldltsf] -ldlt @)&*÷!)÷@& b]lv ldlt @)&*÷!@÷@) ;Dd_
dfO{Go"6 lgoldt ?kdf k]z ul/Psf] .
;~rfns, >L /fdrGb| ;+3O{ ;+of]hs
cfly{s jif{ @)&*÷&( df ;ldltsf] hDdf @( j6f ;~rfns, >L lqnf]s rGb cu|jfn ;b:o
a}7s a;]sf] / ;~rfnsHo"x?sf] pkl:ytL Pj+ jxfFx?n] k|d'v sfo{sf/L clws[t, ;b:o
k|fKt ug{'ePsf] a}7s eQfsf] ljj/0f lgDgfg';f/ /x]sf] >L /f]zg s'df/ Gof}kfg]
5M k|d'v ljQLo clws[t, >L ?k]z n'O+{6]n ;b:o
gfoa k|d'v sfo{sf/L clws[t, ;b:o ;lrj
;b:ox? pkl:yt ePsf] a}7s >L ;'lw/ gfy kf08]
a}7s ;+Vof eQf ?=
>LdtL ljhof :jf/ 17 2,72,000

>L ljgf]b s'df/ Kofs'/]n 22 3,52,000 -ldlt @)&*÷!@÷@@ b]lv ldlt @)&(÷)#÷#@ ;Dd_
>L /fh]Gb| k|;fb cof{n 23 3,68,000
;~rfns, >L lqnf]s rGb cu|jfn ;+of]hs
>L u0f]z dfg >]i7 10 1,60,000
;~rfns, >L cflbTo s'df/ cu|jfn ;b:o
hDdf 11,52,000
k|d'v sfo{sf/L clws[t, ;b:o
@= sd{rf/L ;]jf ;'ljwf ;ldlt >L /f]zg s'df/ Gof}kfg]
pTs[i6 ;]jf k|bfg ug{ tyf hf]lvdsf] plrt Joj:yfkg k|d'v ljQLo clws[t, >L ?k]z n'O+{6]n ;b:o
ug{sf nflu ;Ifd / Joj;flos hgzlQmsf] cfjZostf gfoa k|d'v sfo{sf/L clws[t, ;b:o ;lrj
kb{5 . ;Ifd hgzlQm g} a+}ssf] alnof] cfwf/ ePsf]n] >L ;'lw/ gfy kf08]
u'0f:t/Lo hgzlQm cfs{if0f ug]{, hgzlQm Joj:yfkgnfO{
k|efjsf/L agfpg Joj:yfkgsf l;¢fGt / a}+lsË
Joj;fosf] k|efjsf/L ;~rfngsf nflu lg/Gt/ ?kdf o; ;ldltsf] lgDg adf]lhdsf lhDd]jf/Lx? (Terms of
Joj:yfkg k'g/fjnf]sg / ;dfof]hg ul//xg' kg]{ x'G5 . Reference) /x]sf 5g\ M

sd{rf/L ;]jf ;'ljwf ;ldlt Ps ;~rfns ;ldlt • ;+:yfsf] ækfl/>lds lgwf{/0f gLltÆ th'd{ f ug{
:t/sf] ;ldlt xf], h;sf] k|d'v p2]Zo a}+ssf] hgzlQm ;~rfns ;ldltnfO{ cfjZos ;xof]u ug{] .
Joj:Yffkg ;DaGwL gLlt tyf dfkb08x? tof/ u/L
;~rfns ;ldlt ;dIf k]z ug]{ tyf cfjlws ?kdf o; • ;do ;dodf ;Dk"0f{ sd{rf/Lx?sf] kfl/>lds

38
 ;+/rgfsf] cWoog tyf ljZn]if0f ug]{ / ahf/sf]
kfl/>lds ;+/rgfdf cfPsf] kl/jt{gn] ;+:yfdf kfg]{
k|efjsf ;DaGwdf lgoldt ?kn] cWoog u/L ;~rfns
;ldlt ;dIf k|ltj]bg k]z ug]{ .
• ;+:yfsf] ækfl/>lds lgwf{/0f gLltÆ adf]lhd k|rlnt
sfg'g tyf gLlt lgb]z{ gdf plNnlvt Joj:yfx?sf]
kfngf x'g] u/L k|dv
' sfo{sf/L clws[t nufot ;Dk"0f{
sd{rf/Lx?sf] kfl/>lds j[l4 ug'{ kg]{ b]lvPdf ;f]sf]
cfwf/x? ;lxt ;~rfns ;ldltdf l;kmfl/z ug]{ .
• ;+:yfsf sd{rf/Lx?n] ;Dkfbg ug'{ kg]{ sfo{ ljj/0f,
nIo / k|ult d"NofÍgsf kl/;"rsx? ;d]t ljsf; u/L
;f] adf]lhd lghx?sf] sfo{;Dkfbg d"NofÍg k|0ffnLsf]
k'g/fjnf]sg ug]{ .
• hgzlQm Joj:Yffkg ;DaGwL sfo{x? egf{, 5gf}6, lgo'lQm,
kb:yfkgf, ;?jf, a9'jf, j[lQljsf;, sfo{;Dkfbg
d"NofÍg, k'/:sf/ tyf ;hfo / >d ;DaGwL of]hgf,
gLlt tyf dfkb08x? tof/ u/L ;~rfns ;ldlt ;dIf
k]z ug]{ .
• sd{rf/L gLlt tyf sfo{/t sd{rf/L ;+/rgfsf] ;dLIff
ug]{ / Succession Planning tof/ u/L :jLs[ltsf
nflu ;~rfns ;ldlt ;dIf l;kmfl/z ug]{ . k|dv ' ;DaGwL hf]lvd klxrfg tyf lgoGq0f ug{ a}s
sfo{sf/L clws[tn] cfgf] ;]jf ;'ljwf;“u ;DaGwL
ljifodf 5nkmn ug{ a;]sf] ;ldltsf] a}7sdf efu lng
kfpg] 5}gg\ .
;dLIff cjlwdf o; ;ldltn] u/]sf k|d'v sfo{
ljj/0fx?sf] ;+lIfKt ljj/0f o; k|sf/ /x]sf] 5 M
• cf=j= @)&*÷&( sf] Strategic Financial Plan
sf] tof/L ug{sf] nflu Job Design, egf{ Sofn]G8/,
kbf]Gglt Sofn]G8/, pQ/flwsf/ of]hgf, Learning and
Development Sofn]G8/ / ;+:yfsf] ;+/rgf ;dLIff
ul/Psf] .
• Strategic Financial Plan / DNA & Talent
Management gLlt cg';f/ q}dfl;s ;dLIff /
;~rfns ;ldltdf l;kmfl/; k]z ul/Psf] .
• sf]le8–!( af6 sd{rf/Lsf] ;'/Iff / :jf:Yo ;'lglZrt
ug{ a}s
+ n] rfn]sf ;'/Iff pkfo / ;fjwfgLx¿sf] ;dLIff
/ cBfjlws ul/Psf] .
• a}s
+ sf] gLlt cg';f/ sd{rf/Lx¿n] k|fKt u/]sf sd{rf/L
Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&(
;'ljwfx¿sf] ;dLIff ul/Psf] .
cfly{s jif{ @)&*÷)&( df ;ldltsf] hDdf & j6f
a}7s a;]sf] / ;~rfnsHo"x?sf] pkl:ytL Pj+ jxfFx?n]
k|fKt ug{'ePsf] a}7s eQfsf] ljj/0f lgDgfg';f/ /x]sf]
5M
;b:ox? pkl:yt ePsf] a}7s
a}7s ;+Vof eQf ?=
>L /fdrGb| ;+3O{ 5 80,000
>L lqnf]s rGb cu|jfn 7 1,12,000
>L cflbTo s'df/ cu|jfn 2 32,000
hDdf 2,24,000
#= n]vfk/LIf0f ;ldltsf] ljifodf qmdf+s æbÆ df pNn]v
u/]sf] .
$= ;DklQ z'¢Ls/0f lgjf/0f ;DaGwL ;ldlt
;DklQ z'4Ls/0f lgjf/0f ;ldlt Ps ;~rfns ;ldlt
:t/sf] ;ldlt xf], h;sf] k|dv ' p2]Zo ;DklQ z'4Ls/0f
lgjf/0f ;DaGwdf a}s + n] th'd{ f u/]sf] gLlt÷ lgod÷
dfu{bz{gx?sf] k'g/fjnf]sg ug',{ ;DklQ z'4Ls/0f,
cft+sjfbL lqmofsnfkdf ljQLo nufgL tyf e|i6frf/
+ n] tof/
u/]sf] ;+oGqsf] cfjlws k'g/fjnf]sg ug'{ nufot /x]sf]
5 . o; ;ldltn] ;DklQ z'4Ls/0f tyf cft+sjfbL
lqmofsnfkdf ljQLo nufgL tyf e|i6frf/ ;DaGwL sfg"g,
lgodgsf/L lgsfon] tf]ss ] f] dfkb08 / a+s } sf] gLltx?
sfof{Gjog ;DaGwdf a}s + Joj:yfkgnfO{ cfjZos
;'emfj lbg ;Sg] 5 tyf cfjlws ?kdf o; ;ldltn]
u/]sf lg0f{ox?sf] tyf lg0f{o jdf]lhd ePsf sfo{x?sf]
hfgsf/L ;~rfns ;ldlt ;dIf k|:t't ug]{ ub{5 .
g]kfn /fi6« a}s
+ af6 hf/L PsLs[t lgb]z { g @)&* sf]
O=k|f= lgb]z
{ g g+= !(÷)&* adf]lhd u|fxs klxrfg,
;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL
;DaGwL gLlt lgdf{0f, kl/dfh{g / sfof{Gjog ug]{ bfloTj
o; ;ldltsf] /xG5 . ;fy}, ;DklQ z'4Ls/0f, ljQLo
cft+sjfb / e|i6frf/sf] hf]lvd klxrfg / Go"gLs/0f
o; ;ldltsf] k|dv ' lhDd]jf/L xf] . ;ldltn] sfdsf]
cfjZostf adf]lhd ljz]if1nfO{ a}7sdf cfdlGqt ug{
jf dxTjk"0f{ ljifodf /fo ;'emfj k|bfg ug{ cg'/f]w ug{
;Sb5 .
39
 o; ;ldltdf lgDg kbflwsf/Lx? /x]sf 5g\ M
-;dLIff cjlwsf] ;'?jft ldlt @)&*÷)$÷)! b]lv ldlt
@)&*÷)&÷!! ;Dd_
;~rfns, >L /fh]Gb| k|;fb cof{n ;+of]hs
;~rfns, >L ljgf]b s'df/ Kofs'/]n ;b:o
>L slkn 9sfn, k|d'v hf]lvd clws[t ;b:o
>L /fh' k|;fb clwsf/L, ;DklQ z'¢Ls/0f ;b:o ;lrj
lgjf/0f sfof{Gjog clws[t
-ldlt @)&*÷)&÷!@ b]lv ldlt @)&*÷)*÷)*_
;~rfns, >L /fh]Gb| k|;fb cof{n ;+of]hs
;~rfns, >LdtL ljhof :jf/ ;b:o
>L slkn 9sfn, k|d'v hf]lvd clws[t ;b:o
>L /fh' k|;fb clwsf/L, ;DklQ z'¢Ls/0f ;b:o ;lrj
lgjf/0f sfof{Gjog clws[t
-ldlt @)&*÷)*÷)( b]lv ldlt @)&*÷!@÷@)_
;~rfns, >L /fh]Gb| k|;fb cof{n ;+of]hs
;~rfns, >LdtL ljhof :jf/ ;b:o
>L slkn 9sfn, k|d'v hf]lvd clws[t ;b:o
>L lbks 9sfn, ;DklQ z'¢Ls/0f lgjf/0f ;b:o ;lrj
sfof{Gjog clws[t
-ldlt @)&*÷!@÷@@ b]lv ldlt @)&(÷)#÷#@ ;Dd_
;~rfns, >L cflbTo s'df/ cu|jfn ;+of]hs
;~rfns, >L u0f]z dfg >]i7 ;b:o
>L slkn 9sfn, k|d'v hf]lvd clws[t ;b:o
>L lbks 9sfn, ;DklQ z'¢Ls/0f lgjf/0f ;b:o ;lrj
sfof{Gjog clws[t
o; ;ldltsf] lgDg adf]lhdsf sfd, st{Jo tyf
lhDd]jf/Lx? (Terms of Reference) /x]sf 5g\ M
• ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g,
@)^$, ;DklQ z'4Ls/0f -dgL nfpG8l/Ë_ lgjf/0f
lgodfjnL, @)&#, g]kfn /fi6« a}+saf6 hf/L lgb]{Zfg
-O=k|f=lgb]{zg g+= !(_ adf]lhd eP÷u/]sf sfd
sf/jfxLsf] ;dLIff u/L k|ltj]bg ;~rfns ;ldltdf
k]z ug]{ .
• ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g,
@)^$, ;DklQ z'4Ls/0f -dgL nfpG8l/Ë_ lgjf/0f
lgodfjnL, @)&#, g]kfn /fi6« a}+saf6 hf/L lgb]{Zfg
40
tyf Financial Action Task Force (FATF) åf/f
hf/L ePsf] l;kmfl/; (Recommendation) adf]lhd
a}+sn] th'{df tyf sfof{Gjog u/]sf] cfGtl/s
gLlt, sfo{ljlw tyf k|s[ofut kIfx?sf] kof{Kttf
;DaGwdf 5nkmn u/L cfjZos gLltut Joj:yf /
;f] sf] sfof{Gjog ug]{ .
• ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf
ljQLo nufgL klxrfg / ;f]sf] lgjf/0fsf nflu
ckgfO{Psf / ckgfpg'kg]{ k|s[ofut kIf tyf ;f]
sfo{df k|of]u x'g] ;"rgf k|ljlw k|0ffnLsf] kof{Kttf
;DaGwL 5nkmn u/L cfjZos ;'wf/sf] nflu
;~rfns ;ldltnfO{ ;'emfj lbg] .
• u|fxs klxrfg ;DaGwL Joj:yfsf] ljZn]if0f u/L
pRr kb:y JolQm tyf clGtd lxtflwsf/L nufot
hf]lvd juL{s/0f cg';f/ u|fxs klxrfg / u|fxs
:jLsf/ gLlt (Customer Acceptance Policy) th'{df
tyf k|efjsf/L ?kdf sfof{Gjog ug]{ u/fpg] .
• ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf
ljQLo nufgL ;DaGwL P]g, lgodfjnL, g]kfn /fi6«
a}+såf/f hf/L lgb]{Zfg, Pjd\ a}+ssf] cfGtl/s gLlt
lgodsf] kl/kfngf tyf sfof{Gjog cj:yfsf] af/]df
q}dfl;s k|ltj]bg ;~rfns ;ldltdf k]z ug]{ .
• Joj:yfkgaf6 b]xfo adf]lhdsf] k|ltj]bg÷ljj/0f
lnO{ 5nkmn ug]{ / cfjZostf cg';f/ ;~rfns
;ldltnfO{ ;'emfj lbg] .
u AML/CFT sf] hf]lvd Joj:yfkg ;DjGwL
k|ltj]bg .
u u|fxs klxrfgsf] cBfjlws l:ylt, u|fxs
klxrfg k4lt (CDD) sf] ljj/0f, PEPs sf]
ljj/0f / a[xt u|fxs klxrfg k4lt (ECDD)
sf] ljj/0f tyf o;nfO{ l56f], 5l/tf] / ;'rgf
k|ljlwsf] k|of]u dfkm{t yk k|efjsf/L agfpg
eljiodf cjnDag ug'{kg]{ gLltut, k|s[ofut /
;+:yfut ;'wf/sf sfo{x?sf] ljj/0f .
u cfGtl/s n]vfk/LIf0f, afXo n]vfk/LIf0f / o;
a}+ssf] lg/LIf0f k|ltj]bgdf pNn]lvt ;DklQ
z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo
nufgL ;DaGwL s}lkmotx? pk/ ;dLIff tyf ;f]
;DaGwdf gLltut Pjd\ k|lqmofut ;'wf/ ug{' kg]{
kIfx?sf] lj:t[t ljj/0f .
• a}+sn] gofF ;]jf÷;'ljwf z'?jft ubf{, k|ljlw
 (IT System) vl/b ubf{, jfo/ 6«fG;km/ ubf{,
O{–a}lsË÷df]afO{n a}lsË -QR Code ;d]t_,
df]afOn jfn]6 dfkm{t /sd /sdfGt/ ubf{ / cGo
cgnfO{g÷ckmnfOg dfkm{t x'g] sf/f]af/df lglxt
;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf
ljQLo nufgL ;DaGwL hf]lvdsf] ljZn]if0f / ;f]sf]
Joj:yfkgsf] nflu gLltut Pj+ k|lqmofut kIfdf
ug'{kg]{ cfjZos ;'wf/x?sf] ;DaGwdf lj:t[t
ljj/0f k'g/fjnf]sg ug]{ .
• /fli6«o Pj+ cGt/f{li6«o If]qdf ;DklQ z'4Ls/0f tyf
cft+sjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL
ePsf] ljifox?÷36gfx? / To;af6 a}+s÷ljQLo
;+:yfnfO{ kg{ ;Sg] c;/x?sf] ljZn]if0f u/L hf]lvd
Joj:yfkg ug{ s] s:tf] gLltut Joj:yf ug'{kg]{
xf] ;f] ;DaGwdf cfjZos ;'emfj ;~rfns ;ldlt
;dIf k]z ug]{ .
• sfof{Gjog clwsf/L, ;+:yfsf] r'Qmf k"FhLsf] b'O{
k|ltzt jf ;f] eGbf j9L z]o/ :jfldTj ePsf
z]o/wgL, ;~rfns ;ldltsf ;b:ox?, pRr
Jo:yfkgnfO{ / AML/CFT sf] sfo{df k|ToIf tyf
lgoldt ?kdf ;+nUg x'g] sd{rf/Lx?nfO{ AML/CFT
;DaGwL laifodf pko'Qm 1fg x:tfGt/0f sfo{qmdsf]
Joj:yfkg ug]{ .
• ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf
ljQLo nufgL ;DaGwL cfGtl/s gLltut Joj:yf
/ dfu{bz{gsf] lgoldt k'g/fjnf]sg u/L ;f]sf]
kof{Kttfsf ;DaGwdf ;~rfns ;ldltdf ;'emfj
k]z ug]{ .
• AML/CFT k|0ffnLn] k|efjsf/L ?kdf sfd
u/]÷gu/]sf], hf]lvdsf] plrt tj/n] Joj:yfkg
u/]÷gu/]sf], c:jefljs ultljlwsf] kof{Kt cg'udg
x'g] Joj:yf u/]÷gu/]sf] / cfjZos k|ltj]bgx?
;DalGwt lgsfodf k]z x'g] u/]÷gu/]sf] olsg
u/L ;f] ljifo ;~rfns ;ldltdf ;d]t 5nkmn x'g]
Joj:yf ug]{ .
• ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf
ljQLo nufgL lgoGq0f ;DaGwdf ljQLo hfgsf/L
OsfO{ / g]kfn /fi6« a}+sn] tf]s] adf]lhdsf]
dfWodjf6 lgoldt ?kdf ;DalGwt lgsfox?df k]z
ug'{kg]{ ljj/0f tyf k|ltj]bgx? tf]lsP adf]lhd k]z
u/]÷gu/]sf] ;DaGwdf ;ldltn] ;DklQ z'4Ls/0f
Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&(
-dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ sf] bkmf $$
's' df pNn]lvt k|fjwfg k|lts'n gx'g] u/L 5nkmn
ug]{ .
• ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf
ljQLo nufgL lgjf/0f ug{sf nflu ;+:yfn] ;Dkfbg
ug{'kg]{ sfo{x? hf]lvdsf cfwf/df ;Dkfbg x'g]u/L
;+rfns ;ldltaf6 jflif{s jh]6 tyf sfo{qmd to
ug{'kg]{ . ;f]sf] k|efjsf/L sfof{Gjog eP÷gePsf]
;'lglZrt ug]{ ;+oGq tof/ ug]{ tyf lgoldt cg'udg
ug]{ lhDd]jf/L ;ldltsf] x'g] .
;dLIff cjlwdf o; ;ldltn] u/]sf k|d'v sfo{x?sf]
;+lIfKt ljj/0f o; k|sf/ /x]sf] 5 M
• u|fxs klxrfg, ;DklQ z'4Ls/0f tyf cft+sjfbL
sfo{df ljQLo nufgL ;DjlGwt gLltsf] lgdf{0f,
;+zf]wg / ;f] gLltx?sf] k|efjsf/L sfof{Gjog
ul/Psf] .
• u|fxs klxrfg, ;DklQ z'4Ls/0f tyf cft+sjfbL
sfo{df ljQLo nufgL lgoGq0f ;+oGqsf] k|efjsf/L
sfof{Gjogsf] cg'udg ul/Psf] .
• u|fxs klxrfgsf] cBfjlws ;DaGwL sfo{sf]
k|efjsf/L sfof{Gjogsf] nflu kof{Kt ;+oGqsf]
ljsf; ul/Psf] .
• a[xt\ u|fxs klxrfg ;DaGwL sfo{sf] ;+oGqsf]
k|efjsf/L sfof{Gjogsf] gLltut Pjd\ k|lqmofut
kIfx?sf] cg'udg ul/Psf] .
• ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf
ljQLo nufgL lgjf/0f ug{sf nflu hf]lvdsf
cfwf/df to ul/Psf] jflif{s jh]6 tyf sfo{qmd
;dLIff ul/Psf] .
• /fli6«o Pj+ cGt/f{li6«o If]qdf ;DklQ z'4Ls/0f tyf
cft+sjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL
ePsf] ljifox?÷36gfx?sf] ljZn]if0f u/L a}+sdf
x'g;Sg] hf]lvd Joj:yfkg ug{ cfjZos lgoGq0f
;+oGqsf] k|efjsf/L sfof{Gjogsf] nflu ;'emfj ul/Psf] .
• u|fxs klxrfgsf] clen]vsf] nflu kof{Kt Document
Management System (DMS) ;+oGqsf] cg'udg
ul/Psf] .
41
 • g]kfn /fi6« a}+ssf] lg/LIf0f k|ltj]bgdf plNn]lvt -ldlt @)&*÷)&÷!@ b]lv ldlt @)&*÷!)÷@& ;Dd_
;DklQ z"åLs/0f tyf cft+sjfbL lqmofsnfkdf ;~rfns >L /fdrGb| ;+3O{ ;+of]hs
ljQLo nufgL ;DaGwL s}lkmotx? pk/ ;dLIff u/L
;~rfns >L lqnf]s rGb cu|jfn, ;b:o
sfof{Gjog cj:yf ;dLIff ul/Psf] .
;~rfns >LdtL ljhof :jf/ ;b:o
pQm ;ldltsf] a}7s cfly{s jif{ @)&*÷&( df hDdf k|d'v sfo{sf/L clws[t, ;b:o
@) k6s a;]sf] 5 / ;~rfnsHo"x?sf] pkl:ytL Pj+ pxfFx?n] >L /f]zg s'df/ Gof}kfg]
k|fKt ug'{ePsf] a}7s eQfsf] ljj/0f lgDgfg';f/ /x]sf] 5 M k|d'v /0fgLlt clws[t, >L ljzfn lzUb]n ;b:o
Chie Development Ofcer, ;b:o
>L s}nfz uf}td
;b:ox? pkl:yt ePsf] a}7s gfoa k|d'v sfo{sf/L clws[t, ;b:o ;lrj
a}7s ;+Vof eQf ?= >L ;'lw/ gfy kf08]
>L /fh]Gb| k|;fb cof{n 16 2,56,000

>L ljgf]b s'df/ Kofs'/]n 6 96,000 -ldlt @)&*÷!)÷@* b]lv ldlt @)&*÷!@÷@) ;Dd_
>LdtL ljhof :jf/ 10 1,60,000
;~rfns >L /fdrGb| ;+3O{ ;+of]hs
>L cflbTo s'df/ cu|jfn 4 64,000
;~rfns >L lqnf]s rGb cu|jfn ;b:o
>L u0f]z dfg >]i7 3 48,000
;~rfns >LdtL ljhof :jf/ ;b:o
hDdf 6,24,000
k|d'v sfo{sf/L clws[t, ;b:o
>L /f]zg s'df/ Gof}kfg]
%= ejg lgdf{0f pk ;ldlt k|d'v ljQLo clws[t, >L ?k]z n'O+{6]n ;b:o
a}s
+ nfO{ cfjZos kg]{ ejg lgdf{0f sfo{ ;DkGg ug{ Ps Chie Development Ofcer, ;b:o
;~rfns :t/sf] pk;ldlt u7g ug'k{ g]{ cfjZostf dx;'; >L s}nfz uf}td
u/L ldlt @)&&÷)^÷@* df ;DkGg ;~rfns ;ldltsf] gfoa k|d'v sfo{sf/L clws[t, ;b:o ;lrj
$%( cf}+ a}7sn] ;~rfns :t/sf] ejg lgdf{0f pk >L ;'lw/ gfy kf08]
;ldlt lgDgfg';f/ u7g u/]sf] tyf ;f] pk;ldltdf b]xfo
adf]lhdsf kbflwsf/Lx? ;lDdlnt /x]sf] 5 M
-ldlt @)&*÷!@÷@@ b]lv ldlt @)&(÷)#÷#@ ;Dd_
-;dLIff cjlwsf] ;'?jft ldlt @)&*÷)$÷)! b]lv ldlt ;~rfns >L lqnf]s rGb cu|jfn ;+of]hs
@)&*÷)&÷!! ;Dd_ ;~rfns >L /fdrGb| ;+3O{ ;b:o
;~rfns >L /fdrGb| ;+3O{ ;+of]hs ;~rfns >LdtL ljhof :jf/ ;b:o
;~rfns >L lqnf]s rGb cu|jfn ;b:o k|d'v sfo{sf/L clws[t, ;b:o
;~rfns >L ljgf]b s'df/ Kofs'/]n ;b:o >L /f]zg s'df/ Gof}kfg]
k|d'v sfo{sf/L clws[t, ;b:o k|d'v ljQLo clws[t, >L ?k]z n'O+{6]n ;b:o
Chie Development Ofcer, ;b:o
>L /f]zg s'df/ Gof}kfg]
k|d'v /0fgLlt clws[t, >L ljzfn l;Ub]n ;b:o >L s}nfz uf}td
Chie Development Ofcer, ;b:o gfoa k|d'v sfo{sf/L clws[t, ;b:o ;lrj
>L s}nfz uf}td >L ;'lw/ gfy kf08]
gfoa k|d'v sfo{sf/L clws[t, ;b:o ;lrj
>L ;'lw/ gfy kf08]

42
 o; pk;ldltsf] lhDd]jf/L (Terms of Reference) b]xfo • k|:tfljt sdnfbL ejg lgdf{0fsf] ;"rLsf] ;dLIff
adf]lhd /x]sf]] 5 M u/]sf],
• cfjZostf cg';f/ ejg lgdf{0f ljz]if1 lgo'lQmsf]
nflu l;kmfl/z ug]{, cf=j= @)&*÷&( df o; pk;ldltsf] hDdf ( j6f
• lgo'lQm ePsf ejg lgdf{0f ljz]if1n] k|:t't u/]sf] a}7s ;DkGg ePsf] / ;~rfnsx?sf] pkl:ylt Pj+
kl/of]hgf l8hfOgsf] ;dLIff u/L ;~rfns ;ldlt pxfFx?n] k|fKt ug'{ePsf] a}7s eQfsf] ljj/0f b]xfo
;dIf k|:t't ug]{, adf]lhd /x]sf] 5 M
• ejg lgdf{0f ;do tflnsf ;dLIff u/L cfjZos
lg0f{osf nflu ;~rfns ;ldltdf k|:t't ug]{, ;b:ox? pkl:yt ePsf] a}7s
• ejg lgdf{0fsf] nflu :yfgLo lgsfoaf6 cfjZos a}7s ;+Vof eQf ?=
cg'df]bgsf] nfuL ;Nnfxsf/;Fu ;dGjo ug]{, >L /fdrGb| ;+3O{ 8 1,28,000
• ;~rfns ;ldltaf6 cg'df]lbt ejg lgdf{0f ;do >L lqnf]s rGb cu|jfn 9 1,44,000
tflnsf cg'?k lgdf{0f sfo{sf] ;dLIff u/L cg'kfng
>L lagf]b s'df/ Kofs'/]n 2 32,000
;'lglZrt ug]{,
>LdtL ljhof :jf/ 7 1,12,000
• ljz]if1;Fu ejg lgdf{0f ;DalGwt BOQ / Bid
hDdf 4,16,000
sfuhft dfly 5nkmn u/L lg0f{o ug]{,
• pko'Qm :yfgdf pko'Qm d"Nodf hldg klxrfg
;fy}, ldlt @)&(÷)$÷@* df ;DkGg ;+rfns
ePdf ;~rfns ;ldltdf l;kmfl/; ug]{,
;ldltsf] %%(cf}+ a}7ssf] lg0f{ofg'zf/ ejg lgdf{0f
• ;a} Bid k|:tfjsf] ;dLIff u/L pko'Qm ;/;Nnfx
pk;ldltsf] la36g ePsf] 5 .
k|bfg ug]{,
• ejg lgdf{0f ljz]if1 / 7]s]bf/;Fu lgoldt 5nkmn
-y_ ljut cfly{s jif{sf] s'n Joj:yfkg vr{sf] ljj/0fM
u/L lgdf{0f sfo{sf] ;dLIff ug]{,
cfly{s jif{ @)&*÷&( sf] sd{rf/L vr{ ? $=%)
• lgoldt lgdf{0f :ynsf] cg'udg ug]{,
ca{ / sfof{no ;~rfng vr{ ? @=$( ca{ u/L s'n
• lgdf{0f sfo{ ;dod} ;DkGg x'g] ;'lglZrt ug]{,
Joj:yfkg vr{ ? ^=(( ca{ /x]sf] 5 .
• x/]s b'O{ dlxgfdf o; pk ;ldltsf] k|ult ljj/0f
;~rfns ;ldlt ;dIf k]z ug]{
-b_ n]vfk/LIf0f ;ldltsf ;b:ox?sf] gfdfjnL, lghx?n]
k|fKt u/]sf] kfl/>lds, eQf tyf ;'ljwf, ;f] ;ldltn]
o; pk;ldltsf] lhDd]jf/L (Terms of Reference) b]xfo
u/]sf] sfd sf/afxLsf] ljj/0f / ;f] ;ldltn] s'g}
adf]lhd /x]sf]] 5 M
;'emfj lbPsf] eP ;f]sf] ljj/0f
• k|:tfljt jL/u~h / sdnfbL ejgsf] OG6]l/o/ /
n]vfk/LIf0f ;ldlt ;~rfns ;ldlt :t/sf] ;j{;fwf/0f
km];]8 l8hfOgsf] ;dLIff u/]sf],
z]o/wgL ;d"xaf6 k|ltlgwLTj ug]{ ;~rfnssf]
• k|:tfljt jL/u~h / sdnfbL ejgsf] OG6]l/o/ /
;+of]hsTjdf /x]sf] ;ldlt xf] . cfGtl/s lgoGq0f
Faced l8hfOgsf] ;dLIff u/L ;~rfns ;ldltsf]
k|0ffnLnfO{ dha't kfg]{ o; :jtGq lgsfon] cfGtl/s
a}7sdf l;kmfl/; ug]{ lg0f{o u/]sf],
n]vfk/LIf0f ljefusf] sfo{ d"NofÍg ub{5 . cfGtl/s
• k|:tfljt jL/u~h / sdnfbL ejgsf] 6]G8/
n]vfk/LIf0f ljefu k|dv ' o; ;ldltsf] ;b:o ;lrj
;"rgf, 6]G8/ sfuhft, kl/df0fsf] lan, 6]G8/
/xg' x'G5 eg] k|dv' sfo{sf/L clws[t / cGo a}s + sf
sf]g]{ / k|fljlws ljj/0f ;~rfns ;ldltsf] a}7sdf
sd{rf/LnfO{ cfjZos ePdf n]vfk/LIf0f ;ldltdf
l;kmfl/; ug]{ lg0f{o u/]sf],
cfdGq0f ug{ ;lsG5 . o; ;ldltn] a}s + sf] ljQLo
• k|:tfljt jL/u~h ejgsf] j}slNks k|:tfjdfly
ljj/0fsf] ;dLIff ug],{ n]vfk/LIf0fsf] sfo{qmd to ug]{
5nkmn u/]sf],
h:tf sfo{ ;Dkfbg u5{ . ;fy}, cfGtl/s n]vfk/LIf0fsf]
• k|:tfljt jL/u~h / sdnfbL ejgsf] 6]G8/sf]
qmddf b]vf k/]sf ;d:ofx?sf] ;dfwfgsf] nflu ;~rfns
k|fljlws d"NofÍg ;dLIff u/]sf],
;dIf ;'emfj k]z ug]{ / Joj:yfkgnfO{ cfjZos lgb]z { g
• k|:tfljt jL/u~h ejgsf] 6]G8/sf] nflu of]Uotf
lbg] sfo{ o; ;ldltn] ug]{ ub{5 .
dfkb08sf] ;dLIff u/]sf],
• k|:tfljt sdnfbL ejgsf] ;+zf]lwt ;+/rgf /
;+:yfut ;'zf;g o; ;ldltsf] If]q clwsf/df kb{5 /
l8hfOgsf] ;dLIff u/]sf],

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 43

 ;ldltn] ;+:yfut ;'zf;g lg/Gt/ ;dLIff u/L cfjlws -ldlt @)&*÷)&÷!@ b]lv ;dLIff cjlw ldlt
¿kdf ;~rfns ;ldlt ;dIf k|ltj]bg k|:t't ug]{ ub{5 . @)&*÷!@÷@) ;Dd_
;~rfns ;ldltsf] k|ltlglwsf] ?kdf cfGtl/s / jfÅo ;~rfns, >L ljgf]b s'df/ Kofs'/]n ;+of]hs
n]vfk/LIf0fdf ;xsfo{ ug{s' f ;fy} cfGtl/s lgoGq0f,
;~rfns, >L lgs'~h cu|jfn ;b:o
n]vf, ljQLo cg'zf;g, lgofdsLo k|fjwfgx?sf] cg'kfngf
k|d'v cfGtl/s n]vfk/LIf0f ljefu, ;b:o ;lrj
/ hf]lvd Joj:yfkg h:tf sfo{df klg ;ldltsf] e'ldsf
>L sdn v8\sf
dxTjk"0f{ 5 . o; ;ldltn] ;~rfns ;ldlt ;dIf
cfGtl/s n]vfk/LIf0fsf] k|ltj]bgx? k|:t't ug{s
' f ;fy}
;do ;dodf cfjZos ;Nnfx / ;'emfj ;d]t k|bfg ug]{
-ldlt @)&*÷!@÷@@ b]lv ;dLIff cjlw ldlt
ub{5 .
@)&(÷)#÷#@ ;Dd_
cfGtl/s n]vfk/LIf0fsf] If]qflwsf/ n]vfk/LIf0f ;ldltn] ;~rfns, >L u0f]z dfg >]i7 ;+of]hs
lgwf{/0f ub{5 . ;ldltsf] k|dv
' lhDd]jf/L n]vfk/LIfssf] ;~rfns, >L lgs'~h cu|jfn ;b:o
st{Jo / lhDd]jf/L lgi7fk"js { ;DkGg ug{ :jtGqtf k|d'v cfGtl/s n]vfk/LIf0f ljefu, ;b:o ;lrj
;'lglZrt ug{' xf] . o; ;ldltn] n]vfk/LIf0f k|ltj]bgdf >L sdn v8\sf
;DalGwt zfvf / ljefuaf6 k|fKt k|To'Q/ d"NofÍg ub}{
k|ltj]bgdf b]lvPsf s}lkmot tyf k|fKt k|To'Q/ ;ldltdf
5nkmn u/L ;~rfns ;ldlt ;dIf k|:t't ug]{ ub{5 . n]vfk/LIf0f ;ldltsf] lgDg k|d'v lhDd]jf/Lx? (Terms
of Reference) /x]sf 5g\ M
a}s
+ sf] ;~rfns ;ldltn] sDkgL P]g, a}s + tyf ljQLo
;+:yf ;DaGwL P]g tyf g]kfn /fi6« a}s+ sf] lgb]z
{ gsf] • k|rlnt sfg'g adf]lhd Ohfhtkq k|fKt ;+:yfsf]
clwgdf /xL u}/ sfo{sf/L ;~rfnssf] ;+of]hsTJfdf ! ;du| ljQLo cj:yf, cfGtl/s lgoGq0f, n]vfk/LIf0f
;~rfns ;b:o / cfGtl/s n]vfk/LIf0f ljefusf k|dv ' of]hgf / cfGtl/s n]vfk/LIf0fdf cf}+NofOPsf
;b:o ;lrj /xg] u/L n]vfk/LIf0f ;ldlt u7g u/]sf] 5 . ljifox?df cfjlws ?kdf ;dLIff u/L ;f] ;DaGwdf
ckgfpg' kg]{ sbd af/] Joj:yfkgnfO{ cfjZos
o; ;ldltdf lgDg kbflwsf/Lx? /x]sf 5g\ M lgb]{zg lbg] / ;f] ;DaGwL ;'emfj ;~rfns ;ldltdf
k]z ug]{ .
-;dLIff cjlwsf] ;'?jft ldlt @)&*÷)$÷)! b]lv ;dLIff • jf≈o n]vfk/LIfsn] k]z u/]sf] n]vfk/LIf0f
cjlw ldlt @)&*÷)%÷@& ;Dd_ k|ltj]bgdf cf}+NofOPsf a'Fbf÷s}lkmotx? pk/
;~rfns, >L u0f]z dfg >]i7 ;+of]hs ;dLIff u/L ;'wf/fTds sbd rfNg Joj:yfkgnfO{
;~rfns, >L lgs'~h cu|jfn ;b:o lgb]{zg lbg] .
k|d'v cfGtl/s n]vfk/LIf0f ljefu, ;b:o ;lrj • g]kfn /fi6« a}+saf6 lg/LIf0f tyf ;'kl/j]If0f
>L sdn v8\sf u/L k|ltj]bgdf cf}+NofOPsf a'Fbf÷s}lkmotx?sf]
sfof{Gjog eP gePsf] ;DaGwdf ;dLIff ug]{ tyf
tL ljifox?sf] clen]v u/L ;~rfns ;ldltnfO{
-ldlt @)&*÷)%÷@* b]lv ;dLIff cjlw ldlt hfgsf/L u/fpg] .
@)&*÷)&÷!! ;Dd_ • Ohfhtkq k|fKt ;+:yfsf] jflif{s ljQLo ljj/0fnfO{
;xL / oyfy{ agfpg Joj:yfkgnfO{ ;xof]u ug]{ .
;~rfns, >L lgs'~h cu|jfn ;+of]hs
• Ohfhtkq k|fKt ;+:yfsf] sf/f]af/sf] x/–lx;fj
k|d'v cfGtl/s n]vfk/LIf0f ljefu, ;b:o ;lrj
;xL / oyfy{ ePsf] ;DaGwdf ;~rfns ;ldltnfO{
>L sdn v8\sf
ljZj:t t'Nofpg'sf] ;fy} ;Defljt bfloTj /
shf{ jlu{s/0f u/L ;f]sf] nflu /fVg' kg]{ Joj:yf
;DaGwdf lgoldt ?kdf ;dLIff ug]{ .
• k|rlnt sfg'g tyf g]kfn /fi6« a}+saf6 Hff/L
ul/Psf lgodg Joj:yfx? kfngf u/]÷gu/]sf]

44
 ;DaGwdf ;ldltn] ;dLIff ug'{sf ;fy} ;f] ;DaGwL
Aoxf]/f cfgf] k|ltj]bgdf pNn]v ug'{ kg]{ .
• cfGtl/s n]vfk/LIf0f ;DaGwL lj:t[t sfo{ k|0ffnL
tof/ u/L ;f]sf] cfwf/df cfGtl/s n]vfk/LIf0f
u/fpg' kg]{ .
• Ohfhtkqk|fKt ;+:yfsf] sfd sf/jfxLdf lgoldttf,
ldtJooLtf, cf}lrTotf, k|efjsfl/tf h:tf s'/fx?
cjnDag eP÷gePsf] af/] ;dLIff u/L ;~rfns
;ldltnfO{ cfjZos ;'emfj lbg] .
• Ohfhtkqk|fKt ;+:yfsf] q}dfl;s ljQLo ljj/0fsf]
;dLIff u/L ;~rfns ;ldlt ;dIf k|ltj]bg k]z
ug]{ .
• a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf
^! / sDkgL P]g, @)^# sf] bkmf !^% df pNn]v
ePsf sfo{x? ug]{ .
;dLIff cjlwdf o; ;ldltn] u/]sf k|d'v sfo{
ljj/0fx?sf] ;+lIfKt ;f/ o; k|sf/ 5g\ M
• cfGtl/s n]vfk/LIf0f ljefusf] hf]lvddf cfwfl/t
jflif{s n]vfk/LIf0f of]hgf / tflnsfsf] :jLs[lt /
n]vfk/LIf0f of]hgf / tflnsfsf] sfof{Gjog l:yltsf]
lg/Gt/ cg'udg ul/Psf] .
• zfvf÷lj:tfl/t sfpG6/x¿, ljefux¿÷OsfOx¿
/ k|fb]lzs sfof{nox¿sf] cfGtl/s n]vfk/LIf0f
k|ltj]bgx¿ -!,#^@ zfvf n]vfk/LIf0f k|ltj]bg,
@*! lj:tfl/t sfpG6/ n]vfk/LIf0f k|ltj]bg,
($ ljefu÷OsfO{ n]vfk/LIf0f k|ltj]bg, !@ j6f
k|fb]lzs sfof{nosf] n]vfk/LIf0f k|ltj]bgx¿_ dfly
5nkmn / cfjZos lgb]{zgx¿ hf/L ul/Psf] .
• cfGtl/s lgoGq0f, hf]lvd Joj:yfkg k|0ffnL /
;'zf;gnfO{ yk ;'b[9 ug{sf nflu ;'wf/ cfjZos
/x]sf] If]qdf Joj:yfkgnfO{ cfjZos lgb]{zg /
;'emfj lbOPsf] .
• cfDbfgL, vr{, shf{ c;'nL, ;+:yfut ;'zf;g
nufotsf ljifox?sf] ljz]if n]vfk/LIf0f k|ltj]bg
-@* n]vfk/LIf0f k|ltj]bg_ pk/ 5nkmn ul/Psf] .
• Vigilance Review k|ltj]bgdf 5nkmn u/L
Joj:yfkgnfO{ cfjZos lgb]{zg k]z ul/Psf] .
• ;+:yfsf] q}dfl;s ljQLo ljj/0fsf] ;dLIff u/L
;~rfns ;ldlt ;dIf k|ltj]bg k]z ul/Psf] tyf
Joj:yfkgnfO{ cfjZos lgb]{zg÷;'emfj lbOPsf] .
• g]kfn /fi6« a}+ssf] lg/LIf0f k|ltj]bg tyf jfXo
n]vfk/LIf0f k|ltj]bgdf pNn]lvt s}lkmotx?, k|fKt
lgb]{zg tyf ;'emfjx? pk/ 5nkmn u/L ;f]sf]
;dfwfgsf] cfjlws ;dLIff ul/Psf] .
Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&(
• n]vfk/LIf0f of]hgfsf] sfof{Gjogsf] lg/Gt/ ;dLIff
u/L n]vfk/LIf0f sfo{sf] k|efjsfl/tfsf] cg'udg
ul/Psf] .
• n]vfk/LIf0f ;ldltsf] a}7ssf] dfO{Go'6 / cfjlws
k|ult ljj/0f ;~rfns ;ldltsf] a}7sdf 5nkmnsf]
nflu k]z ul/Psf] .
• cfGtl/s n]vfk/LIf0f ljefusf] /0fgLlt b:tfj]hsf]
;dLIff / of]hgfa4 sfo{qmdx?sf] k|ult l:yltsf]
cfjlws ;dLIff ul/Psf] .
• ;+:yfn] k|rlnt sfg'g tyf g]kfn /fi6« a}+saf6 Hff/L
ul/Psf lgodg Joj:yfx?sf] kl/kfngf u/] gu/]sf]
;DaGwdf ;dLIff ul/Psf] .
• k|d'v cfGtl/s n]vfk/LIf0f ljefusf] cfjlws
sfo{;Dkfbg d"NofÍg ul/Psf] .
• cfGtl/s n]vfk/LIf0f ljefusf k|d'v / cfGtl/s
n]vfk/LIf0f ljefusf jl/i7 clwsf/Lx¿åf/f zfvf
lg/LIf0fsf] k|ltj]bgsf] ;dLIff ul/Psf] .
cfly{s jif{ @)&*÷)&( df ;ldltsf] hDdf %* j6f
a}7s a;]sf] / ;~rfnsx?sf] pkl:ytL Pj+ pxfFx?n]
k|fKt u/]sf] a}7s eQfsf] ljj/0f lgDgfg';f/ /x]sf] 5 M
;b:ox? pkl:yt ePsf] a}7s
a}7s ;+Vof eQf ?=
>L lagf]b s'df/ Kofs'/]n 29 4,64,000
>L u0f]z dfg >]i7 27 4,32,000
>L lgs'~h cu|jfn 46 7,36,000
hDdf 16,32,000
-w_ ;~rfns, k|aGw ;~rfns, sfo{sf/L k|d'v, sDkgLsf
cfwf/e"t z]o/wgL jf lghsf] glhssf gft]bf/ jf
lgh ;+nUg /x]sf] kmd{, sDkgL jf ;+ul7t ;+:yfn]
sDkgLnfO{ s'g} /sd a'emfpg afFsL eP ;f] s'/f
o; ;DaGwL ljj/0f n]vf ;DaGwL l6Kk0fLdf pNn]v
ul/Psf] 5 .
-g_ ;~rfns, k|aGw ;~rfns, sfo{sf/L k|d'v tyf
kbflwsf/Lx?nfO{ e'QmfgL ul/Psf] kfl/>lds, eQf
tyf ;'ljwfsf] /sd
o; ;DaGwL ljj/0f o;} k|ltj]bgsf] ;DalGwt :yfgdf
tyf n]vf ;DaGwL l6Kk0fLdf pNn]v ul/Psf] 5 .
-k_ z]o/wgLx?n] a'lemlng afFsL /x]sf] nfef+zsf] /sd
z]o/wgLx?n] a'lemlng afFsL /x]sf] nfef+z /sdsf]
ljj/0f o; k|sf/ /x]sf] 5 M
45
 cfly{s jif{ afFsL /x]sf] nfef+z tyf a}+ssf] sfo{ ;Dkfbg cem r':t / k|efjsf/L
2057/58 68,638 agfpg ;~rfns ;ldlt / o; cGtu{tsf ;ldltx?
2061/62 1,45,075 ;d]t lqmoflzn /x]sf 5g\ .
2065/66 4,64,009
2066/67 24,70,076 a}+sn] ;+:yfut ;'zf;gsf tLg cleGg cËx? Integrity,
2067/68 24,31,688 Transparency, Fairness nfO{ Joj;flos lqmofsnfkdf
2068/69 2,16,09,248 ;b}j cfTd;ft ub}{ cfPsf] 5 / a}+sn] cfgf] z]o/wgL,
2069/70 3,19,83,920 cGo ;/f]sf/jfnfsf] lxt tyf cfgf] ;]jfu|fxLx?sf] dfu
2070/71 2,74,51,926
/ ;]jfu|fxLnfO{ lbOg] ;]jfsf] u'0f:t/ j[l¢ ug{ ;+:yfut
2076/77 1,41,419
;'zf;gnfO{ cfgf] gLlt tyf lgodx?sf] cleGg cËsf]
nufgLstf{ ;'/If0f sf]if 7,49,452
?kdf ckgfPsf] 5 .
hDdf 8,75,15,451

a}ssf] ;+:yfut ;'zf;gnfO{ yk r':t tyf dha't

a}sn] z]o/wgLx?n] e'QmfgL lng afFsL nfef+z
/sd a'lemlng cg'/f]w ub}{ /fli6«o:t/sf] klqsfdf
k6s k6s ;"rgf k|sflzt ug{'sf ;fy} kfFr jif{
gf3]sf] e'QmfgL lbg afFsL nfef+zsf] ljj/0f a+}ssf]
j]a ;fO6 www.nicasiabank.com df ;d]t /flvPsf] 5 .
-km_ bkmf !$! adf]lhd ;DklQ vl/b jf laqmL u/]sf]
s'/fsf] ljj/0f M
ljut cfly{s jif{df a}+sn] sDkgL P]g, @)^# sf] bkmf
!$! adf]lhd ;DklQ vl/b jf laqmL u/]sf] 5}g .
agfpg a+}sn] æ;+:yfut ;'zf;g gLltÆ Hff/L u/]sf] 5,
h;sf] d'Vo p2]Zox? b]xfo adf]lhd /x]sf 5g\ M
• a+}ssf ;Dk"0f{ tx, ;+/rgf tyf sfo{x?df pRr
;+:yfut ;'zf;g nfu' ug]{ .
• a+}ssf] ;Dk"0f{ sfo{x? cfGtl/s tyf af≈o gLlt
lgod cg'?k kfngf ug{ .
• a+s
} sf] nIo tyf p2]Zo k|flKt ug{sf nflu cfjZos
k|efjsf/L gLlt, ljlw tyf dfu{bz{g agfpg / ;f]sf]
k|efjsf/L ?kdf kfngf u/fpg'sf ;fy} cg'udg ug{ .

-a_ bkmf !&% adf]lhd ;Da4 sDkgLaLr ePsf] sf/f]af/
sf] ljj/0f M
o; ;DaGwL ljj/0f jflif{s k|ltj]bgsf] n]vf ;DaGwL
l6Kk0fLdf pNn]v ul/Psf] 5 .
-e_ o; P]g tyf k|rlnt sfg"gadf]lhd ;~rfns ;ldltsf]
k|ltj]bgdf v'nfpg' kg]{ cGo s'g} s'/f M
!= n]vfk/LIfs
o; a}+ssf afXo n]vfk/LIfs >L P:f= P= cf/=
P;f]l;P6\; (SAR Associates), rf6{8{ PsfpG6]G6\;\n]
cf=j= @)&*÷&( sf] a}+ssf] n]vfk/LIf0f ;kmntfk"j{s
;DkGg ug'{ePsf] 5 .
@= ;+:yfut ;'zf;g
a}+sn] lgodgsf/L lgsfo tyf sfg"gsf] kl/kfngf
ug{sf] lglDt dfq} geO{ c;n Joj;flos cEof; ug{
tyf Joj;flos kf/blz{tf sfod ug{sf lglDt ;d]t
;+:yfut ;'zf;gnfO{ ;w} g} k|fyldstfdf /fv]sf] 5 .
a}+ssf] ;+:yfut ;'zf;g ;+/rgf cGtu{t ;~rfns
;ldltsf] lgikIf Pjd\ kf/bzL{ sfo{ k|0ffnL, ;~rfns
;ldltsf] x:tIf]kd'Qm b}lgs Joj:yfksLo sfdsf/jfxL
#= ;+:yfut ;fdflhs pQ/bfloTj
a}s
+ Ps c;n ;+:yfut gful/s ;d]t ePsf] gftfn]
;dfhsf ljleGg If]qdf ;fdflhs lxt tyf pTyfgsf]
nflu ;lqmo e"ldsf lgjf{x ub}{ cfO/x]sf] 5 . g]kfn /fi6«
a}s+ af6 hf/L ul/Psf] PsLs[t lgb]z
{ gsf] O=k|f=lgb]z
{ g g+=
^÷)&* sf] a'bF f g+= !^ adf]lhd a}s+ n] ;dLIff cjlwsf]
v'b gfkmfsf] ! k|ltzt cyf{t\ ?= $=@! s/f]8 ;+:yfut
;fdflhs pQ/bfloTj lqmofsnfksf] nflu ljlgof]hg u/]sf]
5 h'g cl3Nnf] jif{ ?= #=@^ s/f]8 /x]sf] lyof] . ;dLIff
cjlwdf sf]ifaf6 ? !=(% s/f]8 vr{ ePsf] 5 .
$= u|fxs klxrfg (KYC) / ;DklQ z'4Ls/0f (AML/ CFT):
a}+sn] ;DklQ z'4Ls/0f -dgL nfpG8l/Ë_ lgjf/0f P]g,
@)^$, o; ;DaGwL lgodfjnL tyf g]kfn /fi6« a}+sn]
Hff/L u/]sf] ;DklQ z'4Ls/0f lgoGq0f;Fu ;DaGwL
lgb]{lzsfx?sf] k"0f{?kdf k|efjsf/L kl/kfngf ub}{ cfPsf]
5 . ;DklQ z'4Ls/0f /f]syfd ug{ a}+sn] k|efjsf/L
gLlt, lgod / lgb]{lzsfx? to u/L nfu" ul/;s]sf] 5 .
u|fxs klxrfg (KYC) / ;DklQ z'4Ls/0fsf ljifodf
a}+ssf sd{rf/Lx?nfO{ cBfjlws /fVg] p2]Zo;lxt
a}+sn] lg/Gt/ ?kdf o; ;DaGwL tflndx? klg
cfof]hgf ub}{ cfPsf] 5 . o;sf] ;fy} a}+sn] jflif{s

46
 ?kdf lng] æbIftf cf+sng hfFr (Skill Assessment
Test)Æ df ;a} sd{rf/Lx?nfO{ o; ljifodf clgjfo{
;fd]n x'g' kg]{ Joj:yf u/L ;f] sf] k|efjsf/L sfof{Gjog
;d]t u/]sf] 5 . oL ;a} Joj:yfx?sf] ;du| kl/0ffd
:j?k a}+ssf] u|fxs klxrfg (KYC) / ;DklQ z'4Ls/0f
;DaGwL :t/ g]kfnL a}+lsË If]qs} ;a}eGbf pRr:t/df
k'u]sf] cg'dfg ul/Psf] 5 .
%= z]o/wgL;Fusf] ;DaGw tyf z]o/wgLx?nfO{ ;"rgf
Joj:yf
@)&( cfiff9 d;fGt ;Dddf o; a}+ssf hDdf !,$@,^))
z]o/wgLx? /xg' ePsf] 5 . a}+sn] z]o/wgLx?;Fu
;"rgf cfbfg k|bfg ug]{ sfo{nfO{ pRr k|fyldstf lbPsf]
5 . jflif{s ;fwf/0f ;efdf z]o/wgL dxfg'efjx?;Fu
k|ToIf ;+jfbsf] dfWodaf6 a}+sn] dfu{ lgb]{zg k|fKt ug]{
u/]sf] 5 . a}+ssf] jflif{s k|ltj]bg, q}dfl;s k|ltj]bg,
k|]; lj1lKt nufot cGo hfgsf/Lx? ljleGg ;~rf/
dfWod Pj+ a}+ssf] j]a ;fO6 www.nicasiabank.com
åf/f pknAw u/fpg] ul/Psf] 5 .
^= u'gf;f] / ;'g'jfO
;]jfu|fxLn] ljleGg dfWodaf6 cfkm\gf u'gf;f] btf{ ug{
Pj+ a}+s ;DaGwL ;'rgfx? k|fKt ug{ ;Sg] Joj:yf a}+sn]
u/]sf] 5 . a}+sn] 6f]n k|mL gDa/, Rof6 aS;, ld:8 sn,
O{d]n OTofbL dfkm{t u'gf;f] btf{ tyf ;'rgf k|bfg ub{}
cfPsf] 5 .
u'gf;f] btf{ tyf ;'rgf k|fKt ug{] dfWod M
6f]n k|mL gDa/M !^^) )! &&&&!
kmf]g gDa/M )!–%!!!!&& / )!–%!!!!&(
kf]:6 aS; gDa/M !!)@!
O{d]nM feedback@nicasiabank.com
km];a"sM facebook.com/NicAsiaBank
cf j &*÷&( df btf{ ePsf u'gf;fx? o; k|sf/sf
/x]sf 5g\ M
a}+sn] ljefu tyf k|b]zdf juL{s/0f ub{} u|fxs ;xfotf
8]:ssf] :yfkgf u/]sf] 5 . ;]jfu|fxLnfO{ ;jf{]Ts[i6 ;]jf
k|bfg ug{' g} a}+ssf] p2]Zo xf] . x/]s k|sf/sf u'gf;f]x?sf]
a}+sn] l56f] / pQd tl/sfn] ;'g'jfO{ ub{} cfPsf] 5 . o;
a}+sn] ;w}+ g} cfkm\gf ;]jfu|fxLnfO{ klxnf] k|fyldstfdf
/fVb} ;]jf k|bfg ub{} cfPsf] 5 .
&= cfr/0f ;DaGwL Joj:yfsf] kfngf
g]kfn /fi6« a}+såf/f Hff/L PsLs[t lgb]{zgsf] O=k|f=lgb]{zg
g+= ^÷)&* df pNn]v ul/Psf cfr/0f ;DaGwL
Joj:yfx?sf] a}+ssf ;~rfnsHo"x?n] k"0f{ ?kdf kfngf
ug'{ePsf] 5 .
wGojfb 1fkg
xfd|f z]o/wgL dxfg'efjx? xfd|f] x/]s kfOnfdf ;fy lbg]
;xofqLx? x'g'x'G5 . a+}ssf] pQ/f]Q/ k|ult tyf ;d[l4sf]
nflu tkfO{x?n] k|ToIf tyf ck|ToIf ?kdf k'¥ofpg' ePsf]
;xof]u, dxTjk"0f{ ;Nnfx, ;'emfj, lg0f{o tyf dfu{bz{gn]
g} a}+s cfhsf] ;an tyf ;Ifd cj:yfdf cfOk'u]sf] 5 .
z]o/wgL dxfg'efjx?n] xfdL k|lt b]vfpg'ePsf] ;b\efj tyf
ljZjf;sf] ;~rfns ;ldlt ;Fw} g} ;/fxgf ub{5 . xfd|f
x/]s pknlJwx?df xfd|f ;xofqLx?, xfd|f ;]jfu|fxLx? /
xfd|f z'elrGtsx?n] ;w}+ g} ;fy lbg'ePsf] 5 / o;sf nflu
;~rfns ;ldltsf] tkm{af6 oxfFx?k|lt xflb{s s[t1tf JoQm
ug{ rfxG5f}+ .
o; ;~rfns ;ldltnfO{ lg/Gt/ lbzflgb{]z ug]{ >L g]kfn
/fi6« a}+s, >L g]kfn lwtf]kq af]8{, >L g]kfn :6s PS;r]Gh,
>L sDkgL /lhi6«f/sf] sfof{no, >L cy{ dGqfno, >L g]kfn
;/sf/ tyf cGo lgodgsf/L lgsfox?nfO{ pxfFx?n] k'¥ofpg'
ePsf] ;xof]usf] nflu s[t1tf hfx]/ ub{5' . ;fy} a}+ssf] x/]s
pknlJw / k|ultdf cfÇgf] s8f kl/>dsf ;fy dxTjk"0f{
of]ubfg k'¥ofpg] a}+ssf ;a} sd{rf/Lx?sf] kl/>dsf] ;Ddfg
ub}{ o; ;~rfns ;ldlt cfpFbf jif{x?df ;d]t ;a};Fu
lg/Gt/ ?kdf ;xof]u k|fKt e}/xg] ck]Iff /fVb5f}+ .

ljj/0f u'gf;f] btf{ u'gf;f] u'gf;f]

wGojfb .
;+Vof ;dfwfg ;dfwfg x'g
ePsf] ;+Vof afFsL ;+Vof ;~rfns ;ldltsf] tkm{af6
k|fljlws sl7gfO{ 703 703 - t'n;L/fd cu|jfn
ljQLo ck/fw - - - cWoIf
ljQLo n]gb]g ;DaGwL u'gf;f] 88 88 -

Jofh b/ ;DaGwL u'gf;f] 240 236 4 ldlt M @)&(÷)(÷)^

;]jf u'0f:t/ ;DjGwL u'gf;f] 5,592 5,585 7 :yfg M sf7df8f}+ .
sd{rf/L cfr/0f - - -

cGo 2,274 2,268 6

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 47

 lwtf]kq btf{ tyf lgisfzg lgodfjnL @)&# -5}7f}+ ;+zf]wg_ sf]
cg';"rL !%, lgod @^ sf] pklgod @ ;Fu ;DalGwt

!= ;~rfns ;ldltsf] k|ltj]bg @)&* cflZjg d;fGt @)&* kf}if d;fGt

k|:t't ;du| k|ltj]bg ;~rfns ;ldltsf] k|ltj]bg clwstd d"No ? !,)*% clwstd d"No ? (!)
/x]sf] . Go'gtd d"No ? *#)=% Go'gtd d"No ? &)!
clGtd d"No ? *$( clGtd d"No ? **)=%
@= n]vfk/LIf0fsf] k|ltj]bg
sf/f]jf/ ;+Vof ^!,@^( sf/f]jf/ ;+Vof #@,)#(
;DalGwt zLif{sdf pNn]v ul/Psf] .
sf/f]jf/ lbg %& sf/f]jf/ lbg %(
#= n]vfk/LIf0f ePsf] ljQLo ljj/0f @)&* r}q d;fGt @)&( cfiff9 d;fGt
jf;nft, gfkmf tyf gf]S;fg, gub k|jfx ljj/0f tyf clwstd d"No ? (#%=# clwstd d"No ? *!(
;DaGw cg';"rLx?df ;dfj]z ul/Psf] . Go'gtd d"No ? &#( Go'gtd d"No ? ^#$
clGtd d"No ? &%& clGtd d"No ? ^(^
$= sfg"gL sf/jfxL ;DjGwL ljj/0f
sf/f]jf/ ;+Vof #$,&$* sf/f]jf/ ;+Vof #@,!*@
-s_ ut cfly{s jif{df a}+sn] tyf a}+ssf lj?4df
sf/f]jf/ lbg %* sf/f]jf/ lbg ^$
;fdfGo Jofj;flos sf/f]jf/ ;DaGwL d'2f afx]s
cGo d'2f g/x]sf] .
^= ;d:of / r'gf}tL
-v_ a}+ssf] ;+:yfks jf ;~rfnsn] jf ;+:yfks jf s= cfGtl/s ;d:of tyf r'gf}tL
;~rfnssf] lj?4df k|rlnt lgodsf] cj1f jf • a9\bf] k|lt:kwf{sf sf/0f bIf hgzlQmsf] cefj
kmf}hbf/L ck/fw u/]sf] ;DaGwdf d'2f bfo/ ePsf] tyf a+s} df xfn sfo{/t hgzlQmnfO{ ;d]t sfod
s'g} hfgsf/L k|fKt gePsf] . /fVg] r'gf}tL .
• bIf hgzlQmsf] ljsf; ug{' tyf pTk|]l/t ug{'
-u_ s'g} ;+:yfks jf ;~rfns lj?4 cfly{s ck/fw • a9\bf] ;~rfng nfut .
u/]sf] ;DaGwdf d'2f bfo/ ePsf] s'g} hfgsf/L
k|fKt gePsf] . v= jf≈|o ;d:of tyf r'gf}tL
• k|lts"n Jofhb/ tyf t/ntfsf] l:ylt Pj+d ;f]df
%= ;+ul7t ;+:yfsf] z]o/ sf/f]jf/ tyf k|ultsf] ljZn]if0f x'g] cfsl:ds ptf/r9fj
• d'b|fl:kmlt tyf Jofhb/ lar ;fd~h:otf sfod
-s_ lwtf]kq jhf/ ;+ul7t ;+:yfsf] z]o/ sf/f]jf/sf gx'g' .
;DaGwdf Joj:yfkgsf] wf/0ff . • t/ntf tyf To;sf] gLltut cGof]naf6 plAhg]
z]o/ sf/f]jf/df x'g] ptf/ r9fj v'Nnf ahf/n] ahf/ hf]lvd tyf ljQ Joj:yfkgsf r'gf}tLx?
k|ltkflbt u/]sf] d"No tyf dfGotf cg'?k x'g] ePsfn] • tLj| k|lt:kwf{ / To;af6 plAhPsf] o'lQmxLg
o; ;DaGwdf Joj:yfkgsf] wf/0ff t6:y /x]sf] . k|lt:kwf{Tds Jojxf/
• ;Lldt nufgLsf cj;/x?
-v_ cl3Nnf] jif{sf] k|To]s q}dfl;s cjlwdf sf/f]jf/
ePsf] z]o/sf] s'n ;+Vof tyf sf/f]jf/ ePsf] lbg &= ;+:yfut ;'zf;g
;DjGwL hfgsf/L nufot ;+ul7t ;+:yfsf] clwstd, ;~rfns ;ldltsf] k|ltj]bg cGtu{t ;DalGwt zLif{sdf
Go"gtd / clGtd z]o/ d"No . pNn]v ul/Psf] .

48
 Pg cfO{ ;L Plzof a}+ssf] ;xfos sDkgL

Pg cfO{ ;L a}+ssf] tLgj6f ;xfos sDkgLx? /x]sf 5g\† Pg
cfO{ ;L Plzof Soflk6n lnld6]8, Pg cfO{ ;L Plzof n3'ljQ
ljQLo ;+:yf lnld6]8 / Pg cfO{ ;L Plzof ;]So'l/l6h\
lnld6]8 .
Pg cfO{ ;L Plzof Soflk6n lnld6]8 / Pg cfO{ ;L Plzof
;]So'l/6Lh\ lnld6]8 a}s
+ sf] k"0f{ :jfldTjdf /x]sf] ;xfos
sDkgLx? x'Gf\ eg] Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf
lnld6]8 a}s+ sf] %&=&%µ :jfldTjdf /x]sf] ;xfos sDkgL xf] .

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

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

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

Pg cfO{ ;L Plzof ;]So'l/6Lh\ lnld6]8sf] @)&( c;f/ d;fGt ;Dd sf/f]af/ z'? ePsf] 5}g .

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 49

 ;+:yfut ;'zf;g ;DaGwL jflif{s cg'kfngf k|ltj]bg

50
 ;+:yfut ;'zf;g ;DaGwL jflif{s cg'kfngf k|ltj]bg
-;"rLs[t ;+ul7t ;+:yfx?sf] ;+:yfut ;'zf;g ;DaGwL lgb]{lzsf, @)&$ adf]lhd_

;"rLs[t ;Ël7t ;:+yfsf] gfd M Pg cfO{ ;L Plzof a}+s ln=

7]ufgf Od]n / j]j;fO6 ;lxt M 6]«8 6fj/ g]kfn, yfkfynL, sf7df08f}+ -Od]n M info@nicasiabank.com /
j]e;fO6 M www.nicasiabank.com_
kmf]g g=+ M )!–%!!!!&&÷&*÷**
k|ltj]bg k]z ul/Psf] cf=j= M @)&*÷&(

!= ;~rfns ;ldlt ;DaGwL ljj/0f M

-s_ ;~rfns ;ldltsf] cWoIfsf] gfd tyf lgo'lQm ldltM
>L t'n;L/fd cu|jfn, lj=;+= @)&*÷!@÷@)

-v_ ;+:yfsf] z]o/ ;+/rgf ;DaGwL ljj/0f -;+:yfks, ;j{;fwf/0f tyf cGoM_
z]o/wgLx? ;fwf/0f z]o/ ;+Vof kF"hL ;+/rgf ∞
;+:yfks z]o/wgLx? %*,(&^,#%^ %!=))
;j{;fwf/0f z]o/wgLx? %^,^^# ,^(* $(=))
hDdf z]o/ !!%,^$),)%$ !))=))

-u_ ;~rfns ;ldlt ;DaGwL ljj/0f M

kb tyf ;~rfns
;~rfnsx?sf] gfd tyf k|ltlglwTj ePsf] lgo'lQm ePsf] uf]klgotfsf] zky lgo'lQmsf]
qm= ;+= 7]ufgf ;d'x z]o/ ;+Vof ldlt lnPsf] ldlt t/Lsf -ljlw_
! >L t'n;L/fd cu|jfn ;+:yfks ;d'x @,)^@,*!! @)&*÷!@÷@) @)&*÷!@÷@! ;fwf/0f ;efsf]
lj/f6gu/,–( df]/Ë dfWodaf6
@ >L lqnf]s rGb cu|jfn ;+:yfks ;d"x ^,!&),#&^ @)&*÷!@÷@) @)&*÷!@÷@! ;fwf/0f ;efsf]
nflhDkf6–@, sf7df8f}+ dfWodaf6
# >L /fdrGb| ;+3O{ ;+:yfks ;d'x %,!)@,&%! @)&*÷!@÷@) @)&*÷!@÷@! ;fwf/0f ;efsf]
sdnkf]v/L–@%, sf7df8f}+ dfWodaf6
$ >L lgs'~h cu|jfn ;j{;fwf/0f ;d'x @,)%&,#(% @)&*÷!@÷@) @)&*÷!@÷@! ;fwf/0f ;efsf]
nflhDkf6–@, sf7df8f}+ dfWodaf6
% >L cflbTo s'df/ cu|jfn ;j{;fwf/0f ;d'x !$# @)&*÷!@÷@) @)&*÷!@÷@! ;fwf/0f ;efsf]
sdnfbL–@*, sf7df8f} dfWodaf6
^ >L u0f]z dfg >]i7 ;j{;fwf/0f ;d'x #&! @)&*÷!@÷@) @)&*÷!@÷@! ;fwf/0f ;efsf]]
jfkmn–!#, sf7df8f}+ dfWodaf6
& >LdtL ljhof :jf/ :jtGq ;~rfns – @)&*÷)&÷!) @)&*÷)&÷!) ;~rfns ;ldltsf]
;fg]kf–@, nlntk'/ lg0f{ofg';f/

* gf]6M
ldlt @)&*÷!@÷@) df ;DkGg a}+ssf] @$cf}+ jflif{s ;fwf/0f ;efsf] lg0f{ofg';f/ ;j{;fwf/0f z]o/wgL ;d'xaf6 $ jif{sf] nflu lgjf{lrt
;~rfns >L lgs'~h cu|jfnHo'n] ldlt @)&( sflQ{s )! ut] cfgf] JolQmut sf/0f bzf{pg' eO{ ;~rfns kbaf6 /flhgfdf lbg'ePsf]df
lghsf]] /flhgfdf ldlt @)&( sflQ{s )@ df ;DkGg ;~rfns ;ldltsf] %&! cf}+ a}7sn] :jLs[t u/L ;~rfns ;ldltsf] ;f]xL a}7sn]
;~rfns >L lgs'~h cu|jfnsf] kbfjlwsf] afFsL cjlwsf] nflu ;j{;fwf/0f z]o/wgL ;d'xaf6 >L s]zjk|;fb nD;fnHo"nfO{ a}+ssf]
;~rfns kbdf lgo'Qm u/]sf] 5 .

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 51

 -3_ ;~rfns ;ldltsf] a}7s
• ;~rfns ;ldltsf] a}7s ;~rfng ;DaGwL ljj/0f M
qm=;= o; cf=j= df a;]sf] ;~rfns pkl:yt ;+rfnssf] j}7ssf] lg0f{odf leGg dt /fvL ut cf=j= df a;]sf]
;ldltsf] a}7ssf] ldlt ;+Vof x:tfIf/ ug]{ ;+rfnssf] ;+Vof j}7ssf] ldlt
! @)&*÷)$÷!# & gePsf] @)&&÷)$÷)&
@ @)&*÷)$÷!$ & gePsf] @)&&÷)$÷)*
# @)&*÷)$÷!( ^ gePsf] @)&&÷)$÷@*
$ @)&*÷)$÷@& & gePsf] @)&&÷)$÷@(
% @)&*÷)$÷@* & gePsf] @)&&÷)%÷@*
^ @)&*÷)%÷)( & gePsf] @)&&÷)^÷@!
& @)&*÷)%÷!) & gePsf] @)&&÷)^÷@*
* @)&*÷)%÷!! & gePsf] @)&&÷)&÷)$
( @)&*÷)%÷@& & gePsf] @)&&÷)&÷!^
!) @)&*÷)%÷@( ^ gePsf] @)&&÷)&÷@^
!! @)&*÷)%÷#) ^ gePsf] @)&&÷)*÷!)
!@ @)&*÷)^÷)^ ^ gePsf] @)&&÷)*÷@^
!# @)&*÷)^÷)& ^ gePsf] @)&&÷)(÷)*
!$ @)&*÷)^÷@) ^ gePsf] @)&&÷)(÷@@
!% @)&*÷)^÷@@ ^ gePsf] @)&&÷!)÷!$
!^ @)&*÷)&÷)* ^ gePsf] @)&&÷!)÷!%
!& @)&*÷)&÷!) & gePsf] @)&&÷!)÷@*
!* @)&*÷)&÷!! & gePsf] @)&&÷!)÷@(
!( @)&*÷)&÷!@ & gePsf] @)&&÷!!÷!@
@) @)&*÷)&÷!& & gePsf] @)&&÷!!÷!#
@! @)&*÷)&÷@% & gePsf] @)&&÷!!÷@^
@@ @)&*÷)&÷@^ & gePsf] @)&&÷!!÷@&
@# @)&*÷)*÷)* & gePsf] @)&&÷!@÷!!
@$ @)&*÷)*÷)( & gePsf] @)&&÷!@÷@%
@% @)&*÷)*÷!% % gePsf] @)&&÷!@÷@^
@^ @)&*÷)*÷@@ % gePsf] @)&*÷)!÷)*
@& @)&*÷)*÷@# & gePsf] @)&*÷)!÷!)
@* @)&*÷)(÷!% & gePsf] @)&*÷)!÷@@
@( @)&*÷)(÷!^ ^ gePsf] @)&*÷)!÷@#
#) @)&*÷)(÷@* & gePsf] @)&*÷)!÷@&
#! @)&*÷)(÷@( & gePsf] @)&*÷)@÷)%
#@ @)&*÷!)÷!( & gePsf] @)&*÷)@÷)^
## @)&*÷!)÷@) & gePsf] @)&*÷)@÷!#
#$ @)&*÷!)÷@& % gePsf] @)&*÷)@÷!$
#% @)&*÷!)÷@* % gePsf] @)&*÷)@÷!(
#^ @)&*÷!!÷!! ^ gePsf] @)&*÷)@÷@)
#& @)&*÷!!÷!@ ^ gePsf] @)&*÷)@÷#)
#* @)&*÷!!÷@% & gePsf] @)&*÷)@÷#!
#( @)&*÷!!÷@^ ^ gePsf] @)&*÷)#÷)!
$) @)&*÷!@÷)( % gePsf] @)&*÷)#÷@#
$! @)&*÷!@÷!) % gePsf] @)&*÷)#÷@$
$@ @)&*÷!@÷@) & gePsf] @)&*÷)#÷#)
$# @)&*÷!@÷@! & gePsf] @)&*÷)#÷#!

52
 qm=;= o; cf=j= df a;]sf] ;~rfns pkl:yt ;+rfnssf] j}7ssf] lg0f{odf leGg dt /fvL ut cf=j= df a;]sf]
;ldltsf] a}7ssf] ldlt ;+Vof x:tfIf/ ug]{ ;+rfnssf] ;+Vof j}7ssf] ldlt
$$ @)&*÷!@÷@@ & gePsf]
$% @)&(÷)!÷)& ^ gePsf]
$^ @)&(÷)!÷)* ^ gePsf]
$& @)&(÷)!÷)( % gePsf]
$* @)&(÷)!÷!( ^ gePsf]
$( @)&(÷)!÷@) ^ gePsf]
%) @)&(÷)@÷)* ^ gePsf]
%! @)&(÷)@÷)( ^ gePsf]
%@ @)&(÷)@÷!( & gePsf]
%# @)&(÷)@÷@% ^ gePsf]
%$ @)&(÷)@÷@^ ^ gePsf]
%% @)&(÷)@÷@& & gePsf]
%^ @)&(÷)#÷)* ^ gePsf]
%& @)&(÷)#÷)( % gePsf]
%* @)&(÷)#÷!) $ gePsf]
%( @)&(÷)#÷@@ % gePsf]
^) @)&(÷)#÷@# % gePsf]

• s'g} ;~rfns ;ldltsf] a}7s cfjZos u0fk'/s ;+Vof gk'uL :ylut ePsf] eP ;f]sf] ljj/0fM gePsf]

• ;~rfns ;ldltsf] a}7s ;DaGwL cGo ljj/0f M

¡ ;~rfns ;ldltsf] a}7sdf ;~rfns jf j}slNks ;~rfns pkl:yt eP– gePsf] -gePsf] cj:yfdf
a}7ssf] ldlt ;lxt sf/0f v'nfpg]M
qm=;= o; cf=j= df a;]sf] ;~rfns
;ldltsf] a}7ssf] ldlt
! @)&*÷)$÷!(
@ @)&*÷)*÷!%
# @)&*÷)*÷@@
$ @)&*÷)(÷!^
% @)&*÷!)÷@&
^ @)&*÷!)÷@*
& @)&*÷!!÷!!
pkl:yt cg'kl:yt ;+rfnssf] gfd tyf sf/0f
;+rfnssf] ;+Vof
^ ;~rfns >L /fdrGb| ;+3O{Ho" ljz]if sf/0fjz a}7sdf
pkl:yt x'g g;Sg] hfgsf/L u/fpg' ePsf] .
% ;~rfns >L lqnf]s rGb cu|jfnHo" b]z aflx/ /xg'ePsf]n]
tyf ;~rfns >L /fdrGb| ;+3O{Ho" ljz]if sfdn] ;+rfns
;ldltsf] a}7sdf pkl:yt x'g g;Sg] hfgsf/L u/fpg'
ePsf] .
% ;~rfns >L lqnf]s rGb cu|jfnHo" / ;~rfns
>L /fdrGb| ;+3O{Ho" ljb]z e|d0fdf /xg'ePsf]n] ;+rfns
;ldltsf] a}7sdf pkl:yt x'g g;Sg] hfgsf/L
u/fpg' ePsf] .
^ ;~rfns >L /fdrGb| ;+3O{Ho" ljz]if sfdn] ;+rfns
;ldltsf] a}7sdf pkl:yt x'g g;Sg] hfgsf/L u/fpg' ePsf] .
% ;~rfns >L /fdrGb| ;+3O{Ho" ljb]z e|d0fdf
/xg'ePsf]n] / ;~rfns >L /fh]Gb| k|;fb cof{nHo"
ljz]if sfdn] ;+rfns ;ldltsf] a}7sdf pkl:yt x'g
g;Sg] hfgsf/L u/fpg' ePsf] .
% ;~rfns >L /fdrGb| ;+3O{Ho" ljb]z e|d0fdf
/xg'ePsf]n] / ;~rfns >L /fh]Gb| k|;fb cof{nHo"
ljz]if sfdn] ;+rfns ;ldltsf] a}7sdf
pkl:yt x'g g;Sg] hfgsf/L u/fpg' ePsf] .
^ ;~rfns >L /fdrGb| ;+3O{Ho" ljb]z e|d0fdf /xg'ePsf]n]
;+rfns ;ldltsf] a}7sdf pkl:yt x'g g;Sg] hfgsf/L
u/fpg' ePsf] .

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 53

 qm=;= o; cf=j= df a;]sf] ;~rfns pkl:yt cg'kl:yt ;+rfnssf] gfd tyf sf/0f
;ldltsf] a}7ssf] ldlt ;+rfnssf] ;+Vof
* @)&*÷!!÷!@ ^ ;~rfns >L /fdrGb| ;+3O{Ho" ljb]z e|d0fdf /xg'ePsf]n]
;+rfns ;ldltsf] a}7sdf pkl:yt x'g g;Sg] hfgsf/L
u/fpg' ePsf] .
( @)&*÷!!÷@^ ^ ;~rfns >L /fdrGb| ;+3O{Ho" pkTosf aflx/ e|d0fdf /
xg'ePsf]n] ;+rfns ;ldltsf] a}7sdf pkl:yt x'g g;Sg]
hfgsf/L u/fpg' ePsf] .
!) @)&*÷!@÷)( % ;~rfns >L /fh]Gb| k|;fb cof{nHo" tyf ;~rfns >L
lagf]b s'df/ Kofs'/]nHo" ljz]if sfdn] ;+rfns ;ldltsf]]
a}7sdf pkl:yt x'g g;Sg] hfgsf/L u/fpg' ePsf] .
!! @)&*÷!@÷!) % ;~rfns >L /fh]Gb| k|;fb cof{nHo" tyf ;~rfns >L
lagf]b s'df/ Kofs'/]nHo" ljz]if sfdn] ;+rfns ;ldltsf]
a}7sdf pkl:yt x'g g;Sg] hfgsf/L u/fpg' ePsf] .
!@ @)&(÷)!÷)& ^ ;~rfns >L /fdrGb| ;+3O{Ho"sf] ljb]z e|d0f k/]sf]
sf/0fn] ;+rfns ;ldltsf] a}7sdf pkl:yt x'g g;Sg]
hfgsf/L u/fpg' ePsf] .
!# @)&(÷)!÷)* ^ ;~rfns >L /fdrGb| ;+3O{Ho"sf] ljb]z e|d0f k/]sf]
sf/0fn] ;+rfns ;ldltsf] a}7sdf pkl:yt x'g g;Sg]
hfgsf/L u/fpg' ePsf] .
!$ @)&(÷)!÷)( % ;~rfns >L /fdrGb| ;+3O{Ho"sf] ljb]z e|d0f
k/]sf] sf/0fn] tyf ;~rfns >L lqnf]s rGb cu|jfnHo"
ljz]if sfdn] ;+rfns ;ldltsf] a}7sdf pkl:yt x'g
g;Sg] hfgsf/L u/fpg' ePsf] .
!% @)&(÷)!÷!( ^ ;~rfns >L lgs'~h cu|jfnHo"sf] ljb]z e|d0f ug'{
k/]sf] sf/0fn] ;+rfns ;ldltsf] a}7sdf pkl:yt x'g
g;Sg] hfgsf/L u/fpg' ePsf] .
!^ @)&(÷)!÷@) ^ ;~rfns >L lgs'~h cu|jfnHo"sf] ljb]z e|d0f ug'{
k/]sf] sf/0fn] ;+rfns ;ldltsf] a}7sdf pkl:yt x'g
g;Sg] hfgsf/L u/fpg' ePsf] .
!& @)&(÷)@÷)* ^ ;~rfns >L /fdrGb| ;+3O{Ho" ljz]if sfdn] ;+rfns ;ldltsf]
a}7sdf pkl:yt x'g g;Sg] hfgsf/L u/fpg' ePsf] .
!* @)&(÷)@÷)( ^ ;~rfns >L /fdrGb| ;+3O{Ho" ljz]if sfdn] ;+rfns ;ldltsf]
a}7sdf pkl:yt x'g g;Sg] hfgsf/L u/fpg' ePsf]
!( @)&(÷)@÷@% ^ ;~rfns >L lgs'~h cu|jfnHo" ljz]if sfdn] ;+rfns
;ldltsf] a}7sdf pkl:yt x'g g;Sg] hfgsf/L u/fpg'
ePsf] .
@) @)&(÷)@÷@^ ^ ;~rfns >L lgs'~h cu|jfnHo" ljz]if sfdn] ;+rfns
;ldltsf] a}7sdf pkl:yt x'g g;Sg] hfgsf/L u/fpg'
ePsf] .
@! @)&(÷)#÷)* ^ ;~rfns >L lqnf]s rGb cu|jfnHo" ljb]z e|d0fdf
hfg'ePsf]n] ;+rfns ;ldltsf] a}7sdf pkl:yt x'g g;Sg]
hfgsf/L u/fpg' ePsf] .
@@ @)&(÷)#÷)( % ;~rfns >L lqnf]s rGb cu|jfnHo" ljb]z e|d0fdf
hfg'ePsf]n] tyf ;~rfns >L lgs'~h cu|jfnHo"
ljz]if sfdn] ;+rfns ;ldltsf] a}7sdf pkl:yt x'g
g;Sg] hfgsf/L u/fpg' ePsf] .
@# @)&(÷)#÷!) $ ;~rfns >L lqnf]s rGb cu|jfnHo" ljb]z e|d0fdf
hfg'ePsf]n], ;~rfns >L /fdrGb| ;+3O{Ho"
pkTosf aflx/ e|d0fdf hfg'ePsf]n] tyf ;~rfns
>L lgs'~h cu|jfnHo" ljz]if sfdn] ;+rfns ;ldltsf]]
a}7sdf pkl:yt x'g g;Sg] hfgsf/L u/fpg' ePsf] .

54
 qm=;= o; cf=j= df a;]sf] ;~rfns pkl:yt cg'kl:yt ;+rfnssf] gfd tyf sf/0f
;ldltsf] a}7ssf] ldlt ;+rfnssf] ;+Vof
@$ @)&(÷)#÷@@ % ;~rfns >L /fdrGb| ;+3O{Ho" ljb]z e|d0fdf /xg'ePsf]
tyf ;~rfns >L u0f]z dfg >]i7Ho" :jf:y ;DaGwL
;d:ofn] ubf{ ;+rfns ;ldltsf] a}7sdf pkl:yt x'g
g;Sg] hfgsf/L u/fpg' ePsf] .
@% @)&(÷)#÷@# % ;~rfns >L u0f]z dfg >]i7Ho" :jf:y ;DaGwL ;d:ofn]
ubf{ tyf ;~rfns >L lgs'~h cu|jfnHo" ljb]z e|d0fdf
hfg'k/]sf]n] ;~rfns ;ldltsf] a}7sdf pkl:yt x'g
g;Sg] hfgsf/L u/fpg' ePsf] .

;~rfns ;ldltsf] a}7sdf pkl:yt ;~rfnsx¿, 5nkmn ePsf] ljifo / tt\ ;DaGwdf /fv]sf]
ePsf] lg0f{osf] ljj/0f -dfO{Go"6_ sf] 5'§} clen]v /fv] g/fv]sf]M
;~rfns ;ldltsf] b'O{ nuftf/ a;]sf] a}7ssf] clwstd cGt/ -lbgdf_ @! lbg
;~rfns ;ldltsf] a}7s eQf lgwf{/0f ;DaGwdf a;]sf] jflif{s ;fwf/0f ;efsf] ldlt ldlt @)&%÷)(÷)$ df ;DkGg
a}+ssf] @! cf}+ jflif{s ;fwf/0f ;ef
;~rfns ;ldltsf] k|lt a}7s eQf ? cWoIf M ? @),)))÷–
;+rfns M ? !^,)))÷–
cf=j=sf] ;+rfns ;ldltsf] s'n a}7s vr{ ? ^,@$),)))÷–

@= ;~rfnssf] cfr/0f ;DaGwL tyf cGo ljj/0f

;~rfnssf] cfr/0f ;DaGwdf ;DalGwt ;+:yfsf] cfrf/ ;+lxtf eP÷gePsf] M ePsf]
Psf3/ kl/jf/sf] Ps eGbf a9L ;~rfns eP ;f] ;DaGwL ljj/0f M gePsf]

;~rfnsx?sf] jflif{s ?kdf l;sfO{ tyf k"gtf{huL sfo{qmd ;DaGwL ljjj/0f M

qm=;= ljifo ldlt ;xefuL tflnd ;+rfng ePsf] :yfg

;+rfnssf] ;+Vof
! Corporate Governance in Banking @)&*÷)$÷!$ & a}+ssf] /lhi68{ sfof{no, yfkfynL sf7df8f}+
Sector
@ Board Oversight on issues related @)&*÷)*÷!% % a}+ssf] /lhi68{ sfof{no, yfkfynL sf7df8f}+
to AML/CFT

k|To]s ;~rfnsn] cfkm" ;~rfnssf] kbdf lgo'Qm jf dgf]gog ePsf] kGw| lbgleq b]xfosf s'/fsf] lnlvt hfgsf/L hfgsf/L u/fPsf]
u/fPsf]÷gu/fPsf] / gu/fP ;f]sf] ljj/0fM
• ;+:yf;Fu lgh jf lghsf] Psf3/sf] kl/jf/sf] s'g} ;b:on] s'g} lsl;dsf] s/f/ u/]sf] jf ug{ nfu]sf]
eP ;f] sf] ljj/0f,
• lgh jf lghsf] Psf3/sf] kl/jf/sf] s'g} ;b:on] ;+:yf jf ;f] ;+:yfsf] d'Vo jf ;xfos sDkgLdf lnPsf] z]o/
jf l8a]Gr/sf] ljj/0f,
• lgh cGo s'g} ;Ël7t ;+:yfsf] cfwf/e"t z]o/wgL jf ;~rfns /x]sf eP To;sf] ljj/0f,
• lghsf] Psf3/sf] kl/jf/sf] s'g} ;b:o ;+:yfdf kbflwsf/L jf sd{rf/Lsf] x}l;otdf sfd ul//xsf]
eP ;f]sf] ljj/0f .
;~rfnsn] p:t} k|s[ltsf] p2]Zo ePsf] ;"lrs[t ;+:yfsf] ;~rfns, tnjL kbflwsf/L, sfo{sf/L k|d'v jf gu/]sf]
sd{rf/L eO{ sfo{ u/]sf] eP ;f]sf] ljj/0fM
;~rfnsx?nfO{ lgodg lgsfo tyf cGo lgsfox?af6 s'g} sf/jfxL ul/Psf] eP ;f]sf] ljj/0fM hfgsf/Ldf gePsf]

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 55

 #= ;+:yfsf] hf]lvd Joj:yfkg tyf cfGtl/s lgoGq0f k|0ffnL;DaGwL ljj/0f

-s_ hf]lvd Joj:yfkgsf] nflu s'g} ;ldlt u7g eP÷gePsf] u7g gePsf] eP ;f]sf] sf/0fM u7g ePsf]
-v_ hf]lvd Joj:yfkg ;ldlt ;DaGwL hfgsf/LM
-c_ ;ldltsf] ;+/rgf -;+of]hs tyf ;b:ox?sf] gfd tyf kb_
;dLIff cjlwsf] ;'?jft ldlt @)&*÷)$÷)! b]lv ldlt @)&*÷)$÷@& ;Dd

;~rfns, >L ljgf]b s'df/ Kofs'/]n ;+of]hs

;~rfns, >L /fh]Gb| k|;fb cof{n ;b:o
;~rfns, >L u0f]z dfg >]i7 ;b:o
k|d'v hf]lvd clws[t, >L slkn 9sfn ;b:o ;lrj

;dLIff cjlwsf] ldlt @)&*÷)$÷@* b]lv ldlt @)&*÷)%÷!) ;Dd

;~rfns, >L ljgf]b s'df/ Kofs'/]n ;+of]hs

;~rfns, >L /fh]Gb| k|;fb cof{n ;b:o
;~rfns, >L u0f]z dfg >]i7 ;b:o
k|d'v PS:flkl/oG;\ Pz'/]G;\ O{sf] l;:6d, >L lbk]Gb| axfb'/ /fhe08f/L ;b:o
k|d'v hf]lvd clws[t, >L slkn 9sfn ;b:o ;lrj

;dLIff cjlwsf] ldlt @)&*÷)%÷!! b]lv ldlt @)&*÷)%÷@& ;Dd

;~rfns, >L ljgf]b s'df/ Kofs'/]n ;+of]hs

;~rfns, >L /fh]Gb| k|;fb cof{n ;b:o
;~rfns, >L u0f]z dfg >]i7 ;b:o
;xfos k|=sf=c – PS:flkl/oG;\ Pz'/]G;\ O{sf] l;:6d, >L hoGb| /fjn ;b:o
k|d'v hf]lvd clws[t, >L slkn 9sfn ;b:o ;lrj

;dLIff cjlwsf] ldlt @)&*÷)%÷@* b]lv ldlt @)&*÷)&÷!! ;Dd

;~rfns, >L ljgf]b s'df/ Kofs'/]n ;+of]hs

;~rfns, >L /fh]Gb| k|;fb cof{n ;b:o
;xfos k|=sf=c – PS:flkl/oG;\ Pz'/]G;\ O{sf] l;:6d, >L hoGb| /fjn ;b:o
k|d'v hf]lvd clws[t, >L slkn 9sfn ;b:o ;lrj

;dLIff cjlwsf] ldlt @)&*÷)&÷!@ b]lv ldlt @)&*÷!@÷@) ;Dd

;~rfns, >LdtL ljhof :jf/ ;+of]hs

;~rfns, >L ljgf]b s'df/ Kofs'/]n ;b:o
;~rfns, >L /fh]Gb| k|;fb cof{n ;b:o
;xfos k|=sf=c – PS:flkl/oG;\ Pz'/]G;\ O{sf] l;:6d, >L hoGb| /fjn ;b:o
k|d'v hf]lvd clws[t, >L slkn 9sfn ;b:o ;lrj

56
 ;dLIff cjlwsf] ldlt @)&*÷!@÷@@ b]lv ldlt @)&(÷)#÷#@ ;Dd

;~rfns, >LdtL ljhof :jf/ ;+of]hs

;~rfns, >L u0f]z dfg >]i7 ;b:o
;xfos k|=sf=c – PS:flkl/oG;\ Pz'/]G;\ O{sf] l;:6d, >L hoGb| /fjn ;b:o
k|d'v hf]lvd clws[t, >L slkn 9sfn ;b:o ;lrj

-cf_ ;ldltsf] a}7s ;+VofM @(

-O_ ;ldltsf] sfo{ ;DaGwL 5f]6f] ljj/0f M

o; ;ldltsf] lgDg adf]lhdsf lhDd]jf/Lx? (Terms of Reference) /x]sf 5g\ M
• ljBdfg hf]lvd klxrfg tyf Joj:yfkg k|0ffnLsf] kof{Kttf / pko'Qmtf ;DaGwdf ;~rfns ;ldltnfO{
hfgsf/L u/fpg] / pko'Qm k|0ffnLsf] ljsf;sf nflu ;'emfj lbg] .
• Joj;flos ultljlwdf lglxt hf]lvdsf] :t/, hf]lvd axg Ifdtf, hf]lvd Joj:yfkgsf] nflu ljsf; u/]sf]
/0fgLlt, gLltut Joj:yf / dfu{bz{gsf] lgoldt k'g/fjnf]sg u/L ;f]sf] kof{Kttfsf ;DaGwdf ;~rfns
;ldltdf ;'emfj k]z ug]{ .
• Joj:yfkgaf6 lgoldt ?kdf hf]lvd Joj:yfkg k|ltj]bg lnO{ hf]lvdsf] cf+sng, d"Nof+sg, lgoGq0f tyf
cg'udg s] s;/L eO/x]sf] 5 ;f] ;DaGwdf 5nkmn ug]{ / ;~rfns ;ldltdf cfjZos ;'emfj k]z ug]{ .
• hf]lvd ;DklQ cg';f/ k"“hLsf] kof{Kttf, cfGtl/s k"“hL ljZn]if0f k4lt (ICAAP), Joj;flos /0fgLlt cg'?k
gLltut Joj:Yffsf] kof{Kttf, ;+:yfn] lng ;Sg] clwstd hf]lvd ;DaGwdf lgoldt ?kdf 5nkmn tyf
ljZn]if0f u/L ;~rfns ;ldltnfO{ cfjZos /fo, ;'emfj lbg] .
• hf]lvd Joj:yfkgsf nflu g]kfn /fi6« a}+saf6 hf/L ul/Psf lgb]{zg÷dfu{lgb]{zg, ;+:yfn] lgwf{/0f u/]sf
cfGtl/s ;Ldf, pko'Qm k|rng cg'?k cfjZos gLlt Pj\d ;+/rgf ljsf; ug{sf nflu ;~rfns ;ldltnfO{
;'emfj lbg] .
• lgoldt ?kdf bjfj k/LIf0f -:6]«; 6]li6Ë_ u/L ;f]sf] kl/0ffd dfly 5nkmn u/L ;f]sf cfwf/df eljiodf
ckgfpg' kg]{ cfjZos gLlt lgdf{0f jf lg0f{o k|lqmofsf nflu ;~rfns ;ldltdf ;'emfj k]z ug]{ .
• ;~rfns ;ldltaf6 ePsf] clVtof/ k|Tofof]hgsf] ;Ldf tyf cf}lrTotf ljZn]if0f u/L ;~rfns ;ldltdf
cfjZos ;'emfj ;lxtsf] k|ltj]bg k]z ug]{ .
• Ohfhtkq k|fKt ;+:yfsf] ;DklQ ;+/rgf, tL ;DklQx? kl/rfngsf] cj:yf, To;af6 k|fKt ug{ ;lsg] cfo,
;DklQx?sf] u'0f:t/df x'g] j[l4÷x|f; / ;DklQ bfloTj ;ldlt (ALCO) af6 ePsf sfo{x?sf] ;DaGwdf
q}dfl;s ?kdf ljZn]if0f÷;ldIff u/L ;~rfns ;ldltdf k|ltj]bg k]z ug]{ .
• cy{tGqsf] s'g} If]qdf pTkGg x'g] ;d:of jf kl/jt{gn] ;+:yfsf] ljQLo cj:yfdf kfg{ ;Sg] c;/sf]
;DaGwdf cWoog u/L ;f]sf] lg/fs/0fsf] nflu s] s:tf] gLlt cjnDag ug'{ kg]{ xf] cfjZos ;'emfj ;lxt
;~rfns ;ldltdf k|ltj]bg k]z ug]{ .

-u_ cfGtl/s lgoGq0f sfo{ljlw eP÷gePsf]M ePsf]

-3_ cfGtl/s lgoGq0f k|0ffnLsf] nflu s'g} ;ldlt u7g eP÷gePsf] u7g gePsf] eP ;f]sf] sf/0fM
a}+ssf] cfGtl/s lgoGq0f k|0ffnLnfO{ ;'b[9 agfpgsf nflu k|rlnt sfg'g tyf g]kfn /fi6« a}+saf6 a}}+s tyf
ljQLo ;+:yfx?sf] nflu hf/L ePsf] lgb]{zg adf]lhd ljleGg ;ldltx? u7g ul/Psf] 5 .

-ª_ cfGtl/s lgoGq0f k|0ffnL ;ldlt ;DaGwL ljj/0fM a}+sn] cfGtl/s lgoGq0f k|0ffnLnfO{ ;'b[9 agfpgsf nflu
;~rfns :tl/o b]xfo adf]lhdsf ;ldltx? u7g ul/Psf] 5 M
!= hf]lvd Joj:yfkg ;ldlt M a'+bf g+= #=v df pNn]v eP adf]lhd
@= n]vfk/LIf0f ;ldlt M a'+bf g+= ^=v df pNn]v eP adf]lhd
#= ;DklQ z'¢Ls/0f lgjf/0f ;DaGwL ;ldlt

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 57

 -c_ ;ldltsf] ;+/rgf -;+of]hs tyf ;b:ox?sf] gfd tyf kb_
!= hf]lvd Joj:yfkg ;ldltsf] ;+/rgf M a'+bf g+= #=v-c_ df pNn]v eP adf]lhd
@= n]vfk/LIf0f ;ldltsf] ;+/rgf M a'+bf g+= ^=v df pNn]v eP adf]lhd
#= ;DklQ z'¢Ls/0f lgjf/0f ;DaGwL ;ldlt

;dLIff cjlwsf] ;'?jft ldlt @)&*÷)$÷)! b]lv ldlt @)&*÷)&÷!! ;Dd

;~rfns, >L /fh]Gb| k|;fb cof{n ;+of]hs

;~rfns, >L ljgf]b s'df/ Kofs'/]n ;b:o
>L slkn 9sfn, k|d'v hf]lvd clws[t ;b:o
>L /fh' k|;fb clwsf/L, ;DklQ z'¢Ls/0f lgjf/0f sfof{Gjog clws[t ;b:o ;lrj

ldlt @)&*÷)&÷!@ b]lv ldlt @)&*÷)*÷)*

;~rfns, >L /fh]Gb| k|;fb cof{n ;+of]hs

;~rfns, >LdtL ljhof :jf/ ;b:o
>L slkn 9sfn, k|d'v hf]lvd clws[t ;b:o
>L /fh' k|;fb clwsf/L, ;DklQ z'¢Ls/0f lgjf/0f sfof{Gjog clws[t ;b:o ;lrj

ldlt @)&*÷)*÷)( b]lv ldlt @)&*÷!@÷@)

;~rfns, >L /fh]Gb| k|;fb cof{n ;+of]hs

;~rfns, >LdtL ljhof :jf/ ;b:o
>L slkn 9sfn, k|d'v hf]lvd clws[t ;b:o
>L lbks 9sfn, ;DklQ z'¢Ls/0f lgjf/0f sfof{Gjog clws[t ;b:o ;lrj

ldlt @)&*÷!@÷@@ b]lv ldlt @)&(÷)#÷#@ ;Dd

;~rfns, >L cflbTo s'df/ cu|jfn ;+of]hs

;~rfns, >L u0f]z dfg >]i7 ;b:o
>L slkn 9sfn, k|d'v hf]lvd clws[t ;b:o
>L lbks 9sfn, ;DklQ z'¢Ls/0f lgjf/0f sfof{Gjog clws[t ;b:o ;lrj

-cf_ ;ldltsf] a}7s ;+Vof M

!= hf]lvd Joj:yfkg ;ldltsf] a}7s ;+Vof M @(
@= n]vfk/LIf0f ;ldltsf] a}7s ;+Vof M %*
#= ;DklQ z'¢Ls/0f lgjf/0f ;DaGwL ;ldlt M @)

58
 -O_ ;ldltsf] sfo{ ;DaGwL 5f]6f] ljj/0f
!= hf]lvd Joj:yfkg ;ldltsf] sfo{ M a'+bf g+= #=v-O_ df pNn]v eP adf]lhd
@= n]vfk/LIf0f ;ldltsf] sfo{ M cg';"rL ! df pNn]v eP adf]lhd
#= ;DklQ z'¢Ls/0f lgjf/0f ;DaGwL ;ldlt -cg';"rL @ df pNn]v eP adf]lhd_

-r_ cfly{s k|zf;g ljlgodfjnL eP÷gePsf] M ePsf]

$= ;'rgf tyf hfgsf/L k|jfx ;DaGwL ljj/0f

-s_ ;+:yfn] ;fj{hlgs u/]sf] ;"rgf tyf hfgsf/L k|jfxsf] M ljj/0f

ljifo dfWod ;fj{hlgs u/]sf] ldlt

jflif{s ;fwf/0f ;efsf] ;"rgf /fli6«o :t/sf] klqsf @)&(÷)(÷)&

ljz]if ;fwf/0f ;efsf] ;"rgf – –
jflif{s k|ltj]bg j]j;fO6
q}dfl;s k|ltj]bg /fli6«o :t/sf] klqsf / @)&*÷)&÷!%,
j]j;fO6 @)&*÷!)÷)&,
@)&(÷)!÷)&,
@)&(÷)$÷)%
lwtf]kqsf] d"Nodf k|efj kfg]{ d"No ;+j]bgzLn ;"rgf k|]if lj1KtL tyf ;DalGwt @)&(÷)(÷)^
-cf=j= @)&* / &( sf] nfef+z ljt/0f ;DjlGw ;"rgf_ lgodgsf/L lgsfox?df
kq dfkm{t
cGo – –
gf]6 M a}+sn] cf=j @)&*÷&( df ljz]if ;fwf/0f ;ef gu/]sf]

-v_ ;'rgf ;fj{hlgs gu/]sf] jf cGo sf/0fn] lwtf]kq af]8{ tyf cGo lgsfoaf6 sf/jflxdf k/]sf] eP ;f] ;DaGwL
hfgsf/L M gk/]sf]

-u_ kl5Nnf] jflif{s tyf ljz]if ;fwf/0f ;ef ;DkGg ePsf] ldlt M kl5Nnf] jflif{s ;fwf/0f ;ef ldlt @)&*÷!@÷@)
ut] ;DkGg ePsf] tyf a}+sn] cf=j @)&*÷&( df ljz]if ;fwf/0f ;ef gu/]sf]

%= ;+:yfut ;+/rgf / sd{rf/L ;DaGwL ljj/0f

-s_ sd{rf/Lx?sf] ;+/rgf, kbk"lt{, j[lŒf ljsf;, tflnd, tnj, eQf tyf cGo ;'ljwf, xflh/ / ljbf, cfrf/;+lxtf
nufotsf s'/fx? ;d]l6Psf] sd{rf/L ;]jf zt{ ljlgodfjnL÷Joj:yf eP gePsf] M ePsf]

-v_ ;+fu7fgLs ;+/rgf ;+nUg ug]{ M cg';"rL # df pNn]v eP adf]lhd

-u_ pRr Joj:yfkg txsf sd{rf/Lx?sf] gfd, z}lIfs of]Uotf tyf cg'ej ;DaGwL ljj/0f M cg';"rL $ df pNn]v eP
adf]lhd

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 59

 -3_ sd{rf/L ;DaGwL cGo ljj/0f
;+/rgf cg';f/ sd{rf/L kbk"tL{ ug]{ u/]÷gu/]sf] M
gofF sd{rf/Lx?sf] kbk"lt{ ubf{ ckgfPsf] k|s[of M
Joj:yfkg :t/sf sd{rf/Lsf] ;+VofM
s'n sd{rf/Lsf] ;+VofM
sd{rf/Lx?sf] ;S;];g Knfg eP÷gePsf] M
cf= j= sd{rf/Lx?nfO{ lbOPsf] tflnd ;+Vof tyf
;lDdlnt sd{rf/Lsf] ;+VofM
cf= j= sf] sd{rf/L tflnd vr{ ? M
s'n vr{df sd{rf/L vr{sf] k|ltzt M
s'n sd{rf/L vr{df sd{rf/L tfnLd vr{sf] k|ltzt M
u/]sf]
gofF sd{rf/Lx?sf] kbk"lt{ ubf{ o; a}+ssf] sd{rf/L
;]jf ljlgodfjnLdf tf]lsPsf tkl;n adf]lhdsf
k|s[of cg';f/ ug]{ ul/Psf] M
!= v'Nnf k|lt:kwf{ cGtu{t klqsfdf lj¡ffkg k|sflzt
u/L k|fKt cfj]bssf] of]Uotf cg';f/ k|f/lDes 5gf]6
u/L lnlvt k/LIff, ;fd'lxs 5nkmn / cGt/jftf{sf]
cfwf/df lgo'lQm,
@= pTs[i6 5gf]6 k|sf/ cGtu{t PSh'So'l6e ;r{,
x]8 xG6 dfWodaf6 k|fKt cfj]bgdf k|f/lDes 5gf]6
u/L cGt/jftf{sf] cfwf/df lgo'lQm .
!)(
$,#*%
ePsf]
!,#&& tflnd åf/f %#,%#^ ;lDdlnt sd{rf/Lx¿nfO{
tflnd lbO{Psf] -Ps sd{rf/LnfO{ Ps eGbf a9L tflnd
lbO{Psf]_
?=!!*,^)@, ($(
^$=$@ k|ltzt
@=^% k|ltzt

^= ;+:yfsf] n]vf tyf n]vfk/LIf0f ;DaGwL ljj/0f

-s_ n]vf;DaGwL ljj/0f

;+:yfsf] kl5Nnf] cf= j= sf] ljlQo ljj/0f NFRS u/]sf]
cg';f/ tof/ u/]÷ gu/]sf], gu/]sf] eP ;f]sf] sf/0f M
;+rfns ;ldltaf6 kl5Nnf] ljQLo ljj/0f :jLs[t ePsf] @)&*÷!!÷@^
ldltM
q}dfl;s ljQLo ljj/0f k|sfzg u/]sf] ldlt M @)&*÷)&÷!%,
@)&*÷!)÷)&,
@)&(÷)!÷)&,
@)&(÷)$÷)%
clGtd n]vfkl/If0f ;DkGg ePsf] ldlt M @)&(÷)(÷)%
;fwf/0f ;efaf6 ljQLo ljj/0f :jLs[t ePsf] ldlt M
;+:yfsf] cfGtl/s n]vf k/LIf0f ;DaGwL ljj/0f M

-c_ cfGtl/s ?kdf n]vf k/LIf0f ug]{ ul/Psf] jf jfXo -c_ cfGtl/s ?kdf n]vf k/LIf0f ug]{ ul/Psf]
lj1 lgo'Qm ug]{ ul/Psf]

-cf_ jfXo lj1 lgo'Qm ul/Psf] eP ;f]sf] ljj/0f -cf_ ul/Psf] 5}g

60
 -O_ cfGtl/s n]vfk/LIf0f slt cjlwsf] ug]{ ul/Psf] -O n]vfk/LIf0f ;ldltaf6 :jLs[t ul/Psf] cl3Nnf]
-q}dfl;s,rf}dfl;s jf cw{aflif{s_ n]vfkl/If0fsf] grade cg";f/ ljleGg zfvf,
ljefux?sf] n]vfkl/If0fsf] cjlw lgDg adf]lhd to
ug]{ ul/Psf] †

Overall AuditGrade Audit Tolerance

of Previous Audit Frequency Level (+/-)
Very Good (1) Annually 1 month
Very Good (2) Semi Annually 1 month
Good (3) and Above Quarterly 1 month

-v_ n]vfk/LIf0f ;ldlt ;DaGwL ljj/0f

• ;+of]hs tyf ;b:ox?sf] gfd, kb tyf of]Uotf M

;dLIff cjlwsf] ;'?jft ldlt @)&*÷)$÷)! b]lv ;dLIff cjlw ldlt @)&*÷)%÷@& ;Dd

gfd kb of]Uotf
;~rfns, >L u0f]z dfg >]i7 ;+of]hs :gftsf]Q/
;~rfns, >L lgs'~h cu|jfn ;b:o :gftsf]Q/
k|d'v cfGtl/s n]vfk/LIfs, >L sdn v8\sf ;b:o ;lrj Rff6{8{ Psfp06]06

;dLIff cjlwsf] ldlt @)&*÷)%÷@* b]lv ;dLIff cjlw ldlt @)&*÷)&÷!! ;Dd

gfd kb of]Uotf
;~rfns, >L lgs'~h cu|jfn ;+of]hs :gftsf]Q/
k|d'v cfGtl/s n]vfk/LIfs, >L sdn v8\sf ;b:o ;lrj Rff6{8{ Psfp06]06

;dLIff cjlwsf] ldlt @)&*÷)&÷!@ b]lv ;dLIff cjlw ldlt @)&*÷!@÷@) ;Dd

gfd kb of]Uotf
;~rfns,>L ljgf]b s'df/ Kofs'/]n ;+of]hs :gftsf]Q/
;~rfns, >L lgs'~h cu|jfn ;b:o :gftsf]Q/
k|d'v cfGtl/s n]vfk/LIfs, >L sdn v8\sf ;b:o ;lrj Rff6{8{ Psfp06]06

;dLIff cjlwsf] ldlt @)&*÷!@÷@@ b]lv ;dLIff cjlw ldlt @)&(÷)#÷#@ ;Dd

gfd kb of]Uotf
;~rfns,>L u0f]z dfg >]i7 ;+of]hs :gftsf]Q/
;~rfns, >L lgs'~h cu|jfn ;b:o :gftsf]Q/
k|d'v cfGtl/s n]vfk/LIfs, >L sdn v8\sf ;b:o ;lrj Rff6{8{ Psfp06]06

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 61

 • j}7s a;]sf] ldlt tyf pkl:yt ;b:o ;+Vof M

qm= ;+ ldlt pkl:yt ;b:o ;+Vof

! @)&*÷)$÷!@ #
@ @)&*÷)$÷@( #
# @)&*÷)%÷@) #
$ @)&*÷)%÷@# #
% @)&*÷)%÷@% #
^ @)&*÷)^÷)% @
& @)&*÷)&÷)( @
* @)&*÷)&÷!$ #
( @)&*÷)&÷!^ @
!) @)&*÷)&÷@@ @
!! @)&*÷)&÷@# @
!@ @)&*÷)&÷@$ @
!# @)&*÷)*÷)& #
!$ @)&*÷)*÷!# #
!% @)&*÷)*÷!$ #
!^ @)&*÷)*÷!( #
!& @)&*÷)*÷@) #
!* @)&*÷)*÷@( #
!( @)&*÷)(÷)! #
@) @)&*÷)(÷!( #
@! @)&*÷)(÷@) #
@@ @)&*÷)(÷@@ #
@# @)&*÷!)÷)^ #
@$ @)&*÷!)÷!* #
@% @)&*÷!!÷)! #
@^ @)&*÷!!÷)# #
@& @)&*÷!!÷)$ #
@* @)&*÷!!÷)( #
@( @)&*÷!!÷!) #
#) @)&*÷!!÷!% #
#! @)&*÷!!÷!^ #
#@ @)&*÷!!÷!& #
## @)&*÷!!÷@( #
#$ @)&*÷!!÷#) #
#% @)&*÷!@÷!$ #
#^ @)&*÷!@÷!% #
#& @)&(÷)!÷)$ #
#* @)&(÷)!÷)% @
#( @)&(÷)!÷)^ #
$) @)&(÷)!÷!# @
$! @)&(÷)!÷!$ #
$@ @)&(÷)!÷!^ #
$# @)&(÷)!÷@@ #
$$ @)&(÷)!÷@# #
$% @)&(÷)!÷@% #
$^ @)&(÷)!÷@* #
$& @)&(÷)!÷@( @
$* @)&(÷)@÷)% @
$( @)&(÷)@÷)^ #
%) @)&(÷)@÷!@ #
%! @)&(÷)@÷!# #
%@ @)&(÷)@÷!* @
%# @)&(÷)@÷#) @
%$ @)&(÷)@÷#! #
%% @)&(÷)#÷)@ #
%^ @)&(÷)#÷)# @
%& @)&(÷)#÷)^ #
%* @)&(÷)#÷!$ #

62
 • k|lt j}7s eQf ?= M ? !^,)))÷–
• n]vfk/LIf0f ;ldltn] cfkm\gf] sfd sf/jfxLsf] k|ltj]bg ;~rfns ;ldltdf k]z u/]sf] ldlt M
qm= ;+ ldlt
! @)&*÷)&÷@@
@ @)&*÷!!÷)^
# @)&(÷)!÷!%
$ @)&(÷)$÷!(

&= cGo ljj/0f

;+:yfn] ;~rfns tyf lghsf] Psf3/sf kl/jf/sf] ljQLo :jfy{ ePsf] JolQm, a}Í glnPsf]
tyf ljQLo ;+:yfaf6 C0f jf ;fk6L jf cGo s'g} ¿kdf /sd lnP÷ glnPsf]
k|rlnt sfg"g adf]lhd sDkgLsf] ;~rfns, z]o/wgL, sd{rf/L, ;Nnfxsf/, Gfu/]sf]
k/fdz{bftfsf] x}l;otdf kfpg] ;'ljwf jf nfe afx]s ;"lrs[t ;Ël7t ;+:yfsf] ljQLo
:jfy{ ePsf] sg} JolQm, kmd{, sDkgL, sd{rf/L, ;Nnfxsf/ jf k/fdz{bftfn] ;+:yfsf]
s'g} ;DklQ s'g} lsl;dn] ef]urng u/]÷gu/]sf]
lgodsf/L lgsfon] Ohfhtkq hf/L ubf{ tf]s]sf] zt{x?sf] kfngf eP÷gePsf] ePsf]
lgodsf/L lgsfon] ;+:yfsf] lgodg lg/LIf0f jf ;'k/Lj]If0f ubf{ ;+:yfnfO{ lbOPsf] ePsf]
lgb]{zg kfngf eP÷gePsf]
;+:yf jf ;~rfns lj?4 cbfntdf s'g} d'2f rln/x]sf] eP ;f]sf] ljj/0f a}+ssf] shf{ c;'nLsf] qmddf
x'g] d'2fx? afx]ssf cGo d'2f
gePsf] / ;~rfns lj?4 d'2f
rn]sf]] hfgsf/L gePsf]]

kl/kfngf clws[tsf] gfd M lbks 9sfn

kb M k|d'v cg'kfngf ljefu
ldlt M @)&(÷)(÷)^

k|ltj]bg ;~rfns ;ldltaf6 :jLs[t ldlt M @)&(÷)(÷)^

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 63

 cg';"rL ! M n]vfk/LIf0f ;ldltsf] k|d'v lhDd]jf/Lx?
• k|rlnt sfg"g adf]lhd Ohfhtkq k|fKt ;+:yfsf] ;du|
ljQLo cj:yf, cfGtl/s lgoGq0f, n]vfk/LIf0f of]hgf /
cfGtl/s n]vfk/LIf0fdf cf}+NofOPsf ljifox?df cfjlws
?kdf ;dLIff u/L ;f] ;DaGwdf ckgfpg' kg]{ sbdaf/]
Joj:yfkgnfO{ cfjZos lgb]{zg lbg] / ;f] ;DaGwL
;'emfj ;~rfns ;ldltdf k]z ug]{ .
• afx\o n]vfk/LIfsn] k]z u/]sf] n]vfk/LIf0f k|ltj]bgdf
cf}+NofOPsf a'Fbf÷s}lkmotx? pk/ ;dLIff u/L ;'wf/fTds
sbd rfNg Joj:yfkgnfO{ lgb]{zg lbg] .
• g]kfn /fi6« a}+saf6 lg/LIf0f tyf ;'kl/j]If0f u/L
k|ltj]bgdf cf}NofOPsf a'Fbf÷s}lkmotx?sf] sfof{Gjog
eP gePsf] ;DaGwdf ;dLIff ug]{ tyf tL ljifox?sf]
clen]v u/L ;~rfns ;ldltnfO{ hfgsf/L u/fpg] .
• Ohfhtkq k|fKt ;+:yfsf] jflif{s ljQLo ljj/0fnfO{ ;xL
/ oyfy{ agfpg Joj:yfkgnfO{ ;xof]u ug]{ .
• Ohfhtkq k|fKt ;+:yfsf] sf/f]af/sf] x/–lx;fj ;xL /
oyfy{ ePsf] ;DaGwdf ;~rfns ;ldltnfO{ ljZj:t
t'Nofpg'sf] ;fy} ;Defljt bfloTj / shf{ jlu{s/0f u/L
64
(Terms of Reference)
;f]sf] nflu /fVg' kg]{ Joj:yf ;DaGwdf lgoldt ?kdf
;dLIff ug]{ .
• k|rlnt sfg"g tyf g]kfn /fi6« a}+saf6 Hff/L ul/Psf
lgodg Joj:yfx? kfngf u/] gu/]sf] ;DaGwdf ;ldltn]
;dLIff ug'{sf ;fy} ;f] ;DaGwL Aoxf]/f cfÇgf] k|ltj]bgdf
pNn]v ug'{ kg]{ .
• cfGtl/s n]vfk/LIf0f ;DaGwL lj:t[t sfo{ k|0ffnL tof/
u/L ;f]sf] cfwf/df cfGtl/s n]vfk/LIf0f u/fpg' kg]{ .
• Ohfhtkqk|fKt ;+:yfsf] sfd sf/jfxLdf lgoldttf,
ldtJolotf, cf}lrTotf, k|efjsfl/tf h:tf s'/fx?
cjnDag eP gePsf]af/] ;dLIff u/L ;~rfns
;ldltnfO{ cfjZos ;'emfj lbg] .
• Ohfhtkqk|fKt ;+:yfsf] q}dfl;s ljQLo ljj/0fsf]
;dLIff u/L ;~rfns ;ldlt ;dIf k|ltj]bg k]z ug]{ .
• a}s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf ^!
/ sDkgL P]g, @)^# sf] bkmf !^% df pNn]v ePsf
sfo{x? ug]{ .
 cg';"rL @ M ;DklQ z'4Ls/0f lgjf/0f ;DaGwL ;ldltsf]
k|d'v lhDd]jf/Lx? (Terms of Reference)

• ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$, ;DklQ z'4Ls/0f -dgL nfpG8l/Ë_ lgjf/0f lgodfjnL, @)&#,
o; a}+saf6 hf/L lgb]{Zfg -O=k|f=lgb]{zg g+= !(_ adf]lhd eP÷u/]sf sfd sf/jfxLsf] ;dLIff u/L k|ltj]bg ;~rfns
;ldltdf k]z ug]{ .

• ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$, ;DklQ z'4Ls/0f -dgL nfpG8l/Ë_ lgjf/0f lgodfjnL, @)&#,
g]kfn /fi6« a}+saf6 hf/L lgb]{Zfg tyf Financial Action Task Force (FATF) åf/f hf/L ePsf] l;kmfl/; (Recommendation)
adf]lhd a}+sn] th'{df tyf sfo{fGjog u/]sf] cfGtl/s gLlt, sfo{ljlw tyf k|s[ofut kIfx?sf] kof{Kttf ;DaGwdf 5nkmn
u/L cfjZos gLltut Joj:yf / ;f] sf] sfof{Gjog ug]{ .

• ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL klxrfg / ;f]sf] lgjf/0fsf nflu ckgfO{Psf / ckgfpg'kg]{
k|s[ofut kIf tyf ;f] sfo{df k|of]u x'g] ;"rgf k|ljlw k|0ffnLsf] kof{Kttf ;DaGwL 5nkmn u/L cfjZos ;'wf/sf] nflu
;~rfns ;ldltnfO{ ;'emfj lbg] .

• Ohfhtkq k|fKt ;+:yfsf] jflif{s ljQLo ljj/0fnfO{ ;xL / oyfy{ agfpg Joj:yfkgnfO{ ;xof]u ug]{ .

• u|fxs klxrfg ;DaGwL Joj:yfsf] laZn]if0f u/L pRr kb:y JolQm tyf clGtd lxtflwsf/L nufot hf]lvd auL{s/0f
cg';f/ u|fxs klxrfg / u|fxs :jLsf/ gLlt (Customer Acceptance Policy) th'{df tyf k|efjsf/L ?kdf sfof{Gjog ug]{
u/fpg] .

• ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL P]g, lgodfjnL, g]kfn /fi6« a}+s åf/f hf/L lgb]{Zfg,
Pjd\ a}+ssf] cfGtl/s gLlt lgodsf] kl/kfngf tyf sfof{Gjog cj:yfsf] af/]df q}dfl;s k|ltj]bg ;~rfns ;ldltdf k]z
ug]{ .

• Joj:yfkgaf6 b]xfo adf]lhdsf] k|ltj]bg÷ljj/0f lnO{ 5nkmn ug]{ / cfjZostf cg';f/ ;~rfns ;ldltnfO{ ;'emfj lbg] .

-!_ AML / CFT sf] hf]lvd Joj:yfkg ;DjGwL k|ltj]bg .

-@_ u|fxs klxrfgsf] cBfjlws l:ylt, u|fxs klxrfg k4lt (CDD) sf] ljj/0f, PEPs sf] ljj/0f / a[xt u|fxs klxrfg
k4lt (ECDD) sf] ljj/0f tyf o;nfO{ l56f], 5l/tf] / ;'rgf k|ljlwsf] k|of]u dfkm{t yk k|efjsf/L agfpg eljiodf
cjnDag ug'{kg]{ gLltut, k|s[ofut / ;+:yfut ;'wf/sf sfo{x?sf] ljj/0f .

-#_ cfGtl/s n]vfk/LIf0f, jf≈o n]vfk/LIf0f / o; a}+ssf] lg/LIf0f k|ltj]bgdf pNn]lvt ;DklQ z'4Ls/0f tyf cft+sjfbL
lqmofsnfkdf ljQLo nufgL ;DaGwL s}lkmotx? pk/ ;dLIff tyf ;f] ;DaGwdf gLltut Pj+d k|lqmofut ;'wf/ ug{' kg]{
kIfx?sf] lj:t[t ljj/0f .

• a}+sn] gofF ;]jf÷;'lawf z'?jft ubf{, k|ljlw (IT System) vl/b ubf{, jfo/ 6«fG;km/ ubf{, O{–a}lsË÷df]afO{n a}lsË
-QR Code ;d]t_, df]afOn jfn]6 dfkm{t /sd /sdfGt/ ubf{ / cGo cgnfO{g÷ckmnfOg dfkm{t x'g] sf/f]af/df lglxt
;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL hf]lvdsf] ljZn]if0f / ;f]sf] Joj:yfkgsf] nflu
gLltut Pj+ k|lqmofut kIfdf ug'{kg]{ cfjZos ;'wf/x?sf] ;DaGwdf lj:t[t ljj/0f k'g/fjnf]sg ug]{ .

• /fli6«o Pj+ cGt/f{li6«o If]qdf ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL ePsf] ljifox?÷36gfx?
/ To;af6 a}+s÷ljQLo ;+:yfnfO{ kg{ ;Sg] c;/x?sf] ljZn]if0f u/L hf]lvd Joj:yfkg ug{ s] s:tf] gLltut Joj:yf ug'{kg]{
xf] ;f] ;DaGwdf cfjZos ;'emfj ;~rfns ;ldlt ;dIf k]z ug]{ .

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 65

 • sfof{Gjog clwsf/L, ;+:yfsf] r'Qmf k"FhLsf] b'O{ k|ltzt jf ;f] eGbf j9L z]o/ :jfldTj ePsf z]o/wgL, ;~rfns ;ldltsf
;b:ox?, pRr Jo:yfkgnfO{ / AML/CFT sf] sfo{df k|ToIf tyf lgoldt ?kdf ;+nUg x'g] sd{rf/Lx?nfO{ AML/CFT
;DaGwL laifodf pko'Qm 1fg x:tfGt/0f sfo{qmdsf] Joj:yfkg ug]{ .

• ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL cfGtl/s gLltut Joj:yf / dfu{bz{gsf] lgoldt
k'g/fjnf]sg u/L ;f]sf] kof{Kttfsf ;DaGwdf ;~rfns ;ldltdf ;'emfj k]z ug]{ .

• AML/CFT k|0ffnLn] k|efjsf/L ?kdf sfd u/]÷gu/]sf], hf]lvdsf] plrt tj/n] Joj:yfkg u/]÷gu/]sf], c:jefljs
ultljlwsf] kof{Kt cg'udg x'g] Joj:yf u/]÷gu/]sf] / cfjZos k|ltj]bgx? ;DalGwt lgsfodf k]z x'g] u/]÷gu/]sf] olsg
u/L ;f] ljifo ;~rfns ;ldltdf ;d]t 5nkmn x'g] Joj:yf ug]{ .

• ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL lgoGq0f ;DaGwdf ljQLo hfgsf/L OsfO{ / g]kfn /fi6«
a}+sn] tf]s] adf]lhdsf] dfWodjf6 lgoldt ?kdf ;DalGwt lgsfox?df k]z ug'{kg]{ ljj/0f tyf k|ltj]bgx? tf]lsP adf]lhd
k]z u/]÷gu/]sf] ;DaGwdf ;ldltn] ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ sf] bkmf $$ s df pNn]lvt
k|fjwfg k|lts'n gx'g] u/L 5nkmn ug]{ .

• ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL lgjf/0f ug{sf nflu ;+:yfn] ;Dkfbg ug{"kg]{ sfo{x?
hf]lvdsf cfwf/df ;Dkfbg x'g]u/L ;+rfns ;ldltaf6 jflif{s jh]6 tyf sfo{qmd to ug'{kg]{ . ;f]sf] k|efjsf/L sfof{Gjog
eP÷gePsf] ;'lglZrt ug]{ ;+oGq tof/ ug]{ tyf lgoldt cg"udg ug]{ lhDd]jf/L ;ldltsf] x'g] .

66
 cg';"rL # M ;+:yfut ;+/rgf

Board of Director

Risk Sampati Karmachari Audit

Management Suddhikaran Sewa Suvida Committee
Committee Nivaran Samiti Samiti

Chief Executive
Ofcer - CEO

Company
Secretary

Intregrated Risk
Internal Audit
Management
Departmnet
Ecosystem

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 67

 Joj:yfksLo ljZn]if0f
ljQLo emnsx?

ljj/0f 2074Œ75 2075Œ76 2076Œ77 2077Œ78 2078Œ79 jflif{s j[l$ CAGR -5 jif{_

s'n shf{ 121,745 150,108 173,742 264,840 268,236 1.28Ì 29.89Ì

s'n lgIf]k 151,219 180,531 210,843 300,252 294,977 -1.76Ì 27.46Ì

s'n ;DklQ 170,943 220,585 250,590 346,148 358,570 3.59Ì 29.28Ì

z]o/wgL sf]È 11,670 14,936 17,242 20,904 24,843 18.85Ì 19.68Ì

s'n ;~rfng cfDbfgL 5,358 9,506 10,683 11,354 13,818 21.69Ì 32.11Ì

;~rfng gfkmf 1,918 4,514 4,435 4,798 5,965 24.32Ì 28.51Ì

v'b gfkmf 1,335 3,023 3,099 3,259 4,215 29.33Ì 23.39Ì

;DklQdf k|ltkmn 0.97 1.56 1.32 1.09 1.20 10.09Ì -6.06Ì

O{lSj6Ldf k|ltkmn 12.09 22.73 19.26 17.09 18.43 7.84Ì 1.82Ì

t/ntf cg'kft 24.45 26.05 27.09 20.65 20.30 -1.69Ì -4.68Ì

k|lt sd{rf/L v'b gfkmf 0.58 0.87 1.07 0.86 0.96 11.74Ì 2.73Ì

k|lt sd{rf/L vr{ 0.78 0.71 1.00 0.88 1.03 16.59Ì 16.41Ì

s'n shf{÷art 86.3 84.55 85.75 87.58 89.85 2.59Ì 1.43Ì

k|lt z]o/ cfDbfgL 16.62 34.22 31.89 28.18 36.45 29.35Ì 9.59Ì

d"No cfDbfgL cg'kft 19.01 13.09 17.34 35.27 19.10 -45.85Ì -0.21Ì

s'n kF"hL kof{Kttf 12.24 13.32 13.5 12.47 13.38 7.27Ì -0.66Ì

Gff]6M CAGR df cf=j= @)&#÷&$ nfO{ cfwf/ jif{ dflgPsf] 5 .

68
 s'n shf{
264,840 268,236

173,742
? bz nfv

150,108
121,745

74-75 75-76 76-77 77-78 78-79

s'n shf{ cfly{s jif{ @)&%÷&^, @)&^÷&& / @)&&÷&* df qmdzM @# k|ltzt, !^ k|ltzt / %@ k|ltzt j[l¢ ePsf]
lyof] . ;dLIff jif{sf] cGTodf a}+ssf] s'n shf{ !=@* k|ltztn] j[l4 x'Fb} ? @^* ca{ @$ s/f]8 k'u]sf] 5 . l/6]n, ;fgf tyf
demf}nf pBd shf{ / ljkGg ju{ shf{df a9f]Q/L xfl;n u/]sf] 5 eg], a}+ssf] nIo cg'?k skf{]/]6 shf{ 36fpb} nu]sf] 5 .
l/6]n, ;fgf tyf dfemf}nf pBd shf{ / ljkGg ju{ shf{ qmdz )=#, $=^ / ! k|ltztn] a9\bf skf{]/]6 shf{ %=^ k|ltztn]
36]sf] 5 .

s'n lgIf]k

300,2 52 294,977

210,843
? bz nfv

180,531
151,219

74-75 75-76 76-77 77-78 78-79

a}+ssf] s'n lgIf]k cfly{s jif{ @)&%÷&^, @)&^÷&& / @)&&÷&* df qmdzM !( k|ltzt, !& k|ltzt / $@ k|ltztn] j[l¢
ePsf] lyof] . ;dLIff cjlwdf u|fxs ;+Vof ## nfv k'Ubf a}+ssf] s'n lgIf]k !=&^ k|ltztn] sdL x'Fb} ? @($ ca{ (* s/f]8
k'u]sf] 5 . ut jif{ pQm c+s ? #)) ca{ @% s/f]8 /x]sf] lyof] . ;dLIff jif{df a}+ssf] rNtLdf ^$ k|ltzt / d'2tLdf )=&
k|ltzt j[l4 x'Fbf art / sndf s|dz !# / #% k|ltztn] sld cfPsf] 5 .

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 69

 s'n ;DklQ
346,148 358,570

250,590
? bz nfv

170,943 220,585

74-75 75-76 76-77 77-78 78-79

s'n ;DklQ cfly{s jif{ @)&%÷&^, @)&^÷&& / @)&&÷&* df qmdzM @( k|ltzt, !$ k|ltzt / #* k|ltzt j[l¢ ePsf]
lyof] . s'n ;DklQ a}+ssf] Joj;fodf x'g] j[l4 cg';f/ a9g] / 36g] u5{ . ;dLIff jif{df a}+ssf] s'n ;DklQ #=%( k|ltztn]
j[l¢ u/L ? #$^ ca{ !% s/f]8 af6 ? #%* ca{ %& s/f]8 k'¥ofpg ;kmn ePsf] 5 . jf;nftdf /x]sf] gub / gub ;dfg,
/fi6« a}+s;+u /x]sf] df}Hbft / cGo Jofkfl/s ;DklQdf b]lvPsf] j[l4sf sf/0f s'n ;DklQ #=%( k|ltztn] j[l4 b]lvPsf] 5 .

z]o/wgL sf]if

24,843
20,904
17,242
14,936
? bz nfv

11,670

74-75 75-76 76-77 77-78 78-79

z]o/wgL sf]if cfly{s jif{ @)&%÷&^, @)&^÷&& / @)&&÷&* df qmdzM @* k|ltzt / !% k|ltzt / @! k|ltzt j[l¢
ePsf] lyof] . s'n ;DklQ af6 s'n bfloTj 36fpFbf z]o/wgL sf]if u0fgf x'G5 . z]o/wgL sf]ifn] z]o/ k"FhL, z]o/ lk|ldod,
;l~rt d'gfkmf / hu]8f sf]ifnfO{ hgfpF5 . z]o/wgL sf]if ut jif{ ? @) ca{ () s/f]8 /x]sf] lyof] eg], ;dLIff jif{df !*=*%
k|ltztn] j[l¢ x'Fb} ? @$ ca{ *$ s/f]8 k'u]sf] 5 .

70
 s'n ;~rfng cfDbfgL
13,818
11,354
10,683
9,506
? bz nfv

5,358

74-75 75-76 76-77 77-78 78-79

s'n ;~rfng cfDbfgL cfly{s jif{ @)&%÷&^, @)&^÷&& / @)&&÷&* df qmdzM && k|ltzt / !@ k|ltzt / ^ k|ltztn]
j[l¢ ePsf] lyof] . Jofh cfDbfgL, z'Ns tyf sldzg / s/f]af/ cfDbfgL a}+ssf] cfDbfgLsf d'Vo >f]t x'g . a}+sn] ;dLIff jif{df
;~rfng cfDbfgL ? !# ca{ *@ s/f]8 cfh{g ug{ ;kmn ePsf] 5 . ut jif{ pQm c+s ? !! ca{ #% s/f]8 /x]sf] lyof] .
;dLIff jif{df a}+ssf] Jofh cfDbfgL #( k|ltztn] a9\bf Jofh vr{ %) k|ltztn] a9]sf] 5 . v'b Jofh cfDbfgL @@ k|ltztn]
a9]sf] 5 eg] v'b z'Ns tyf sldzg cfDbfgL @% k|ltztn] a9]sf] 5 . ;fy}], cGo ;Grfng cfDbfgL #% k|ltztn] a9]sf] 5 .
t;y{, ;dLIff jif{df a}+ssf] ;~rfng cfDbfgL @!=^( k|ltztn] j[l¢ ePsf] 5 .

;~rfng gfkmf

5,965
4,514 4,435 4,798
? bz nfv

1,918

74-75 75-76 76-77 77-78 78-79

s'n ;~rfng gfkmf cfly{s jif{ @)&%÷&^, @)&^÷&& / @)&&÷&* df qmdzM !#% k|ltzt j[l¢, @ k|ltzt sdL / *
k|ltzt j[l¢ ePsf] lyof] . ;dLIff jif{df a}+sn] ;~rfng gfkmf ? % ca{ (& s/f]8 cfh{g u/]sf] 5, h'g cl3Nnf] jif{sf] ;~rfng
gfkmf eGbf @$=#@ k|ltztsf] j[l¢ xf] . ;dLIff jif{df s'n ;~rfng cfDbfgL @@ k|ltztn] j[l4 x'Fbf, s'n ;~rfng vr{ eg]
#! k|ltztn] a9]sf] 5 . ;dLIff jif{df sd{rf/L vr{, cGo ;Grfng vr{ / x|f; / kl/zf]wg vr{ qmdz #$ k|ltzt, #)
k|ltzt / & k|ltzt j[l4 ePsf] 5 .

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 71

 v'b gfkmf
4,215

3,099 3,259
3,023
? bz nfv

1,335

74-75 75-76 76-77 77-78 78-79

v'b gfkmf cfly{s jif{ @)&%÷&^, @)&^÷&& / @)&&÷&* df qmdzM !@^ k|ltzt j[l4, @ k|ltztn] j[l¢ / % k|ltzt j[l¢
ePsf] lyof] . a}+sn] o; jif{ ? $ ca{ @! s/f]8 v'b gfkmf cfh{g u/]sf] 5 . ut jif{ pQm c+s ? # ca{ @^ s/f]8 /x]sf] lyof] .
;dLIff jif{df s/ cl3sf] d'gfkmfdf @(=)^ k|ltztn] j[l¢ x'Fbf v'b gfkmfdf @(=## k|ltztsf] j[l¢ ePsf] 5 . s/ vr{df eg]
@* k|ltztsf] j[l¢ ePsf] 5 .

;DklQdf k|ltkmn

1.56
1.32
1.20
1.09
0.97
kl|tzt

74-75 75-76 76-77 77-78 78-79

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

72
 O{lSj6Ldf k|ltkmn
22.73
19.26 18.43
17.09

12.09
kl|tzt

74-75 75-76 76-77 77-78 78-79

O{lSj6Ldf k|ltkmn cfly{s jif{ @)&%÷&^, @)&^÷&& / @)&&÷&* df qmdzM ** k|ltzt j[l¢, !% k|ltzt sdL / !!
k|ltzt sdL ePsf] lyof] . ;dLIff jif{df a}+ssf] O{lSj6Ldf k|ltkmn !*=$# k|ltzt /x]sf] 5, h'g ut jif{ !&=)( k|ltzt
/x]sf] lyof] . v'b gfkmf @( k|ltzt a9\bf, O{lSj6Ldf k|ltkmn ut jif{ eGbf &=*$ k|ltztn] j[l¢ ePsf]] 5 . hu]8f sf]if @&
k|ltzt j[l¢ / ;l~rt d'gfkmfdf !!$ k|ltzt j[l¢ Ù'Fbf s'n z]o/wgL sf]ifdf s'n !( k|ltztn] j[l¢ ePsf] 5 .

t/ntf cg'kft

26.05 27.09
(4.68%) 24.45
20.65 20.30
kl|tzt

74-75 75-76 76-77 77-78 78-79

t/ntf cg'kft cfly{s jif{ @)&%÷&^, @)&^÷&& / @)&&÷&* df qmdzM & k|ltzt j[l¢, $ k|ltztn] j[l¢ / @$ k|ltzt
sdL ePsf] lyof] . t/n ;DklQ / a}+ssf] 5f]6f] cjlwsf] bfloTj cg'kft g} t/ntf cg'kft xf] . ;dLIff jif{sf] cGTodf a}+ssf]
t/ntf cg'kft @)=#) k|ltzt /x]sf] 5, h;sf] cy{ a}+ssf] t/n ;DklQ 5f]6f] cjlwsf] bfloTj eGbf @)=#) u'0ff a9L /x]sf]
5 . t/ntf cg'kft ut jif{ @)=^% k|ltzt /x]sf] lyof] .

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 73

 k|lt sd{rf/L v'b gfkmf
1.07
0.96
0.87 0.86
? bz nfv

0.58

74-75 75-76 76-77 77-78 78-79

k|lt sd{rf/L v'b gfkmf cfly{s jif{ @)&%÷&^, @)&^÷&& / @)&&÷&* df qmdzM %) k|ltzt, @# k|ltzt j[l¢ / @)
k|ltzt sdL ePsf] lyof] . o; cg'kftn] a}+ssf] v'b gfkmf cfh{gdf sd{rf/Lsf] of]ubfgnfO{ k|:t't ub{5 . ;dLIff jif{df k|lt
sd{rf/L v'b gfkmf ? ( nfv ^! xhf/ /x]sf] 5 eg] ut jif{ ? * nfv %( xhf/ /x]sf] lyof], h'g ut jif{sf] t'ngfdf !!=&$
k|ltztn] j[l¢ xf] . v'b gfkmf @( k|ltztn] j[l4 x'Fbf sd{rf/L ;+Vof !^ k|ltztn] j[l4 ePsf] 5 . ut jif{ a}+sdf sd{rf/L
#,&(@ /x]sf lyP eg] o; jif{ $,#*% /x]sf 5g\ .

k|lt sd{rf/L vr{

1.00 1.03
0.88
0.78
0.71
? bz nfv

74-75 75-76 76-77 77-78 78-79

k|lt sd{rf/L vr{ cfly{s jif{ @)&%÷&^, @)&^÷&& / @)&&÷&* df qmdzM ( k|ltztn] sdL, $! k|ltzt j[l¢ / !@
k|ltztn] sdL ePsf] lyof] . ;dLIff jif{df a}+ssf] k|lt sd{rf/L vr{ ? !) nfv @^ xhf/ /x]sf] 5 eg] ut jif{ ? *=*@ nfv
/x]sf] lyof] . sd{rf/L ;+Vof !^ k|ltztn] j[l4 x'Fbf, sd{rf/L vr{ #$ k|ltztn] j[l4 ePsf] 5 .

74
 s'n shf{÷lgIf]k

89.85

87.58
86.3
85.75
84.55

74-75 75-76 76-77 77-78 78-79

s'n shf{÷lgIf]k cfly{s jif{ @)&%÷&^, @)&^÷&& / @)&&÷&* df qmdzM @ k|ltztn] sdL, ! k|ltzt j[l¢ / @ k|ltzt
j[l¢ ePsf] lyof] . o;n] s'n shf{df artsf] pkof]lutf Pjd\ ;|f]tsf] kl/rfng hgfpFb5 . a}+ssf] s'n shf{ lgIf]k cg'kft
*(=*% k|ltzt /x]sf] 5 . pQm cg'kftn] s'n ?= !)) lgIf]kdf ?= *(=*% shf{df pkof]u ePsf] hgfpFb5 . ut jif{ s'n
shf{ lgIf]k cg'kft *&=%* k|ltzt /x]sf] lyof] eg] ;dLIff jif{df pQm cg'kft @=%( k|ltztn] j[l¢ ePsf] 5 .

k|lt z]o/ cfDbfgL

34.22 36.45
31.89
28.18

16.62
?

74-75 75-76 76-77 77-78 78-79

k|lt z]o/ cfDbfgL cfly{s jif{ @)&%÷&^, @)&^÷&& / @)&&÷&* df qmdzM !)^ k|ltztn] j[l¢, & k|ltzt sdL / !@
k|ltzt sdL ePsf] lyof] . v'b gfkmf / z]o/ ;+Vofsf] cg'kftnfO{ k|lt z]o/ cfDbfgL elgG5 . ut jif{ k|lt z]o/ cfDbfgL
? @*=!* /x]sf] lyof] eg] o; jif{ @(=#% k|ltztn] j[l¢ x'Fb} ? #^=$% cfh{g ug{ ;kmn ePsf] 5 . v'b d'gfkmf @( k|ltzt
j[l¢ x'Fbf / z]o/ ;+Vof o]yfjt x'Fbf k|lt z]o/ cfDbfgLdf @( k|ltztn] j[l¢ ePsf]] 5 .

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 75

 d"No cfDbfgL cg'kft
35.27

19.01 17.34 19.10

13.09

74-75 75-76 76-77 77-78 78-79

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

kF"hL kof{Kttf cg'kft

13.50
13.32 13.38
kl|tzt

12.47
12.24

74-75 75-76 76-77 77-78 78-79

k"FhL kof{Kttf cg'kft cfly{s jif{ @)&%÷&^, @)&^÷&& / @)&&÷&* df qmdzM ( k|ltzt j[l¢, ! k|ltzt j[l¢ / * k|ltzt
sdL ePsf] lyof] . a}+ssf] kF"hL / Joj;fo hf]lvdsf] cg'kftnfO{ s'n kF"hL kof{Kttf elgG5 . >L g]kfn /fi6« a}+ssf] Joj:yf
cg';f/ a}+ssf] kF"hL kof{Kttf cg'kft Go"gtd !! k|ltzt x'g'kg{] k|fjwfg /x]sf] 5 . ;dLIff jif{df a}+ssf] kF"hL kof{Kttf cg'kft
!#=#* k|ltzt /x]sf] 5, h'g >L g]kfn /fi6« a}+ssf] lgodsf/L k|fjwfg eGbf @=#* ljGb'n] a9L /x]sf] 5 . ut jif{ pQm cg'kft
!@=$& k|ltzt /x]sf] lyof] .

76
 Horizontal and Vertical ljZn]if0f (Analysis)

ljQLo cj:yfsf] ljj/0f

/sd ? bz nfvdf
ljj/0f c;f/ d;fGt Horizontal Analysis Vertical Analysis
Variance Variance -c;f/ d;fGt_
@)&( @)&* @)&* – @)&( @)&( @)&*
;DklQ
gub tyf gub ;dfg 27,813 23,903 16.36Ì 7.76Ì 6.91Ì

g]kfn /fi6« a}+sdf /x]sf] df}Hbft 12,654 9,073 39.48Ì 3.53Ì 2.62Ì

a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft - - 0.00Ì 0.00Ì 0.00Ì

Jo'TkGg ljQLo pks/0f - 5,359 -100.00Ì 0.00Ì 1.55Ì

cGo Jofkfl/s ;DklQ 163 12 1279.85Ì 0.05Ì 0.00Ì

ljQLo ;+:yfnfO{ shf{ ;fk6L 14,099 14,289 -1.33Ì 3.93Ì 4.13Ì

u|fxsnfO{ shf{ ;fk6L 252,448 248,770 1.48Ì 70.40Ì 71.87Ì

nufgL ;'/If0fkq 39,048 33,294 17.28Ì 10.89Ì 9.62Ì

rfn' s/ ;DklQ 141 297 - 0.04Ì 0.09Ì

;xfos sDkgLdf nufgL 1,265 1,265 0.00Ì 0.35Ì 0.37Ì

;Da4 sDkgLdf nufgL - - - 0.00Ì 0.00Ì

nufgL ;DklQ 723 1,275 -43.35Ì 0.20Ì 0.37Ì

;DklQ tyf pks/0f 3,093 3,038 1.81Ì 0.86Ì 0.88Ì

VoftL tyf cd"t{ ;DklQ 133 92 44.90Ì 0.04Ì 0.03Ì

:yug s/ ;DklQ - - 0.00Ì 0.00Ì

cGo ;DklQ 6,990 5,480 27.54Ì 1.95Ì 1.58Ì

hDdf ;DklQ 358,570 346,148 3=59’ 100=00’ 100=00’

bfloTj
a}+s tyf ljQLo ;+:yfnfO{ ltg{ afFsL 6,754 13,329 -49.33Ì 1.88Ì 3.85Ì

g]kfn /fi6« a}+snfO{ ltg{ afFsL 19,728 3,239 0.00Ì 5.50Ì 0.94Ì

Jo'TkGg ljQLo pks/0f - 5,338 -100.00Ì 0.00Ì 1.54Ì

u|fxsaf6 lgIf]k 289,904 287,025 1.00Ì 80.85Ì 82.92Ì

;fk6L (Borrowing) - - - - -

rfn' s/ bfloTj - - - - -

Joj:yf - - - - -

:yug s/ bfloTj 268 460 -41.73Ì 0.07Ì 0.13Ì

cGo bfloTj 6,347 4,884 29.94Ì 1.77Ì 1.41Ì

hf/L ul/Psf] C0fkq 10,726 10,969 -2.22Ì 2.99Ì 3.17Ì

;xfos cfjlws bfloTj - - - - -

hDdf bfloTj 333,727 325,244 2=61’ 93=07’ 93=96’

O{lSj6L - - - - -

z]o/ k"FhL 11,564 11,564 0.00Ì 3.23Ì 3.34Ì

z]o/ lk|ldod - - - - -

;+lrt d'gfkmf 3,427 1,600 114.25Ì 0.96Ì 0.46Ì

hu]8f sf]if 9,852 7,740 27.29Ì 2.75Ì 2.24Ì

hDdf O{lSj6L 24,843 20,904 18=85’ 6=93’ 6=04’

hDdf bfloTj / O{lSj6L 358,570 346,148 3=59’ 100=00’ 100=00’

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 77

 cf= j= @)&*÷&( df a}+ssf] jf;nft cfsf/ ? #$^=!%
ca{af6 ? #%*=%& ca{ k'u]sf] 5 . a}+ssf] ;dLIff jif{df
jf;nft cfsf/ #=%( k|ltztn] j[l¢ ePsf] 5 . jf;nftdf
u|fxsnfO{ k|jfx ul/Psf] shf{ ;fk6L !=$* k|ltztn] j[l¢
x'Fbf u|fxsaf6 ;+sng ul/Psf] lgIf]k ! k|ltztn] j[l¢ ePsf]
5 . a}+ssf] hDdf bfloTj @=^! k|ltztn] j[l¢ ePsf] 5 eg]
hDdf O{lSj6L !*=*% k|ltztn] j[l¢ ePsf] 5 . a}+ssf] ;+lrt
d'gfkmfdf !!$=@% k|ltztn] / hu]8f sf]ifdf @&=@(
k|ltztn] j[l¢ ePsf] 5 . a}+sn] ;DklQ tyf pks/0fdf !=*!
k|ltztn] j[l¢, ;DklQdf nufgL $#=#% k|ltztn] sdL /
;'/If0fkq nuflgdf !&=@* k|ltztn] j[l¢ ubf{ hDdf
;DklQdf #=%( k|ltztn] j[l¢ xfl;n ug{ ;kmn ePsf] 5 .
78
df hDdf ;DklQdf u|fxsnfO{ shf{ ;fk6Lsf]
Vertical Analysis
of]ubfg &!=*& k|ltztaf6 &)=$) k|ltzt ePsf] 5 .
hDdf ;DklQdf nufgL ;'/If0f kqsf] lx:;f !)=*( k|ltzt
/x]sf] 5 eg] ljQLo ;+:yfnfO{ shf{ ;fk6Lsf] #=(# k|ltzt
/x]sf] 5 . ut jif{ pQm cg'kft qmdz (=^@ k|ltzt / $=!#
k|ltzt /x]sf] lyof] . Vertical Analysis bfloTjdf u|fxsaf6
;+sng ul/Psf] lgIf]kdf o; jif{ *)=*% k|ltzt /x]sf] 5
eg] ut jif{ *@=(@ k|ltzt /x]sf] lyof] . hDdf bfloTj /
O{lSj6Ldf bfloTjsf] lx:;f (#=)& k|ltzt /x]sf] 5 eg]
O{lSj6Lsf] ^=(# k|ltzt /x]sf] 5 . ut jif{ pQm c+s qmdz
(#=(^ k|ltzt / ^=)$ k|ltzt /x]sf] lyof] .
 gfkmf cyjf 3f6fsf] ljj/0f
/sd ? bz nfvdf
ljj/0f c;f/ d;fGt Horizontal Analysis Vertical Analysis
Variance Variance -c;f/ d;fGt_
@)&( @)&* @)&* – @)&( @)&( @)&*
Jofh cfDbfgL 32,772 23,562 39.09Ì 100.00Ì 100.00Ì

Jofh vr{ 21,482 14,335 49.86Ì 65.55Ì 60.84Ì

v'b Jofh cfDbfgL 11,290 9,228 22=35’ 34=45’ 39=16’

z'Ns tyf sldzg cfDbfgL 2,370 1,841 28.74Ì 7.23Ì 7.81Ì

z'Ns tyf sldzg vr{ 347 217 60.02Ì 1.06Ì 0.92Ì

v'b z'Ns / sldzg cfDbfgL 2,023 1,624 24=56’ 6=17’ 6=89’

v'b Jofh, z'Ns / sldzg cfDbfgL 13,312 10,851 22=68’ 40=62’ 46=05’

v'b sf/f]af/ cfDbfgL 201 278 -27.67Ì 0.61Ì 1.18Ì

cGo ;~rfng cfDbfgL 304 225 35.12Ì 0.93Ì 0.96Ì

s'n ;~rfng cfDbfgL 13,818 11,354 21=69’ 42=16’ 48=19’

C0f / cGo gf]S;fgsf] nflu Ifo÷-lkmtf{_ 865 1,226 -29.40Ì 2.64Ì 5.20Ì

v'b ;~rfng cfDbfgL 12,952 10,129 27.88Ì 39.52Ì 42.99Ì

;~rfng vr{ - - - - -

sd{rf/L vr{ 4,501 3,348 34.43Ì 13.73Ì 14.21Ì

cGo ;~rfng vr{ 2,102 1,614 30.17Ì 6.41Ì 6.85Ì

x|f;s§L / kl/zf]wg 385 368 4.50Ì 1.17Ì 1.56Ì

;~rfng gfkmf 5,965 4,798 24=32’ 18=20’ 20=36’

u}/ ;~rfng cfDbfgL 62 6 908.02Ì 0.19Ì 0.03Ì

u}/ ;~rfng vr{ 31 158 -80.36Ì 0.09Ì 0.67Ì

cfos/ cl3sf] gfkmf 5,996 4,646 29=06’ 18=30’ 19=72’

cfos/ vr{
rfn' s/ 1,793 1,389 29.13Ì 5.47Ì 5.89Ì

:yug s/ 12 1 719.05Ì -0.04Ì -0.01Ì

v'b gfkmf 4,215 3,259 29=33’ 12=86’ 13=83’

k|lt z]o/ cfDbfgL 36=45 28=18

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

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 79

 q}dfl;s ljQLo ljj/0fsf] ljZn]if0f
ljQLo cj:yfsf] ljj/0f
-n]vfk/LIf0f gul/Psf]_
/sd ? bz nfvdf
ljj/0f k|yd q}df; bf];|f] q}df; t];|f] q}df; rf}yf] q}df;
;DklQ
gub tyf gub ;dfg 35,798.49 18,986.86 9,788.28 27,813.32

g]kfn /fi6« a}+sdf /x]sf] df}Hbft 17,854.28 8,255.72 9,380.48 12,654.49

a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft - - - -

Jo'TkGg ljQLo pks/0f 4,412.98 1,412.73 587.00 -

cGo Jofkfl/s ;DklQ 9.50 6.84 5.70 162.82

ljQLo ;+:yfnfO{ shf{ ;fk6L 12,162.80 10,586.37 16,644.06 14,099.44

u|fxsnfO{ shf{ ;fk6L 264,337.12 261,923.03 257,679.19 252,448.48

nufgL ;'/If0fkq 29,399.96 33,513.06 46,474.45 39,048.16

rfn' s/ ;DklQ - - - 140.56

;xfos sDkgLdf nufgL 1,264.50 1,264.50 1,264.50 1,264.50

;Da4 sDkgLdf nufgL - - - -

nufgL ;DklQ 1,243.23 1,241.13 982.89 722.53

;DklQ tyf pks/0f 3,009.13 2,959.61 2,975.60 3,093.07

VoftL tyf cd"t{ ;DklQ 83.89 88.69 113.10 132.65

:yug s/ ;DklQ - - - -

cGo ;DklQ 4,949.40 4,278.15 4,350.50 6,989.81

hDdf ;DklQ 374,525=29 344,516=69 350,245=76 358,569=84

bfloTj
a}+s tyf ljQLo ;+:yfnfO{ ltg{ afFsL 34,364.75 4,572.81 6,871.32 6,754.20

g]kfn /fi6« a}+snfO{ ltg{ afFsL 19,476.08 5,388.25 7,227.76 19,727.76

Jo'TkGg ljQLo pks/0f 4,442.76 1,369.54 588.22 -

u|fxsaf6 lgIf]k 278,281.33 294,940.87 296,176.17 289,903.96

;fk6L (Borrowing) - - - -

rfn' s/ bfloTj 207.05 187.10 220.61 -

Joj:yf - - - -

:yug s/ bfloTj 406.73 380.90 285.81 267.77

cGo bfloTj 4,599.91 3,521.05 3,773.99 6,346.64

hf/L ul/Psf] C0fkq 10,786.57 11,041.29 10,804.39 10,726.36

;xfos cfjlws bfloTj - - - -

hDdf bfloTj 352,565=19 321,401=80 325,948=28 333,726=69

O{lSj6L
z]o/ k"FhL 11,564.01 11,564.01 11,564.01 11,564.01

z]o/ lk|ldod - - - -

;+lrt d'gfkmf 2,148.03 2,782.89 2,984.12 3,427.07

hu]8f sf]if 8,248.07 8,767.99 9,749.36 9,852.07

hDdf O{lSj6L 21,960=11 23,114=89 24,297=48 24,843=15

hDdf bfloTj / O{lSj6L 374,525=29 344,516=69 350,245=76 358,569=84

80
 gfkmf cyjf 3f6fsf] ljj/0f
-n]vfk/LIf0f gul/Psf]_
/sd ? bz nfvdf
ljj/0f k|yd q}df; bf];|f] q}df; t];|f] q}df; rf}yf] q}df;
Jofh cfDbfgL 7,302.00 7,728.49 8,526.43 9,214.99

Jofh vr{ 4,519.51 5,269.31 5,509.66 6,183.83

v'b Jofh cfDbfgL 2,782=49 2,459=18 3,016=77 3,031=16

z'Ns tyf sldzg cfDbfgL 557.70 430.09 546.83 835.03

z'Ns tyf sldzg vr{ 97.26 34.17 109.30 106.34

v'b z'Ns / sldzg cfDbfgL 460=44 395=92 437=53 728=69

v'b Jofh, z'Ns / sldzg cfDbfgL 3,242=93 2,855=10 3,454=30 3,759=85

v'b sf/f]af/ cfDbfgL 72.30 75.28 14.41 38.93

cGo ;~rfng cfDbfgL 201.10 32.18 86.69 15.56

s'n ;~rfng cfDbfgL 3,516=34 2,962=56 3,555=39 3,783=23

C0f / cGo gf]S;fgsf] nflu Ifo÷-lkmtf{_ 397.01 54.95 159.84 363.35

v'b ;~rfng cfDbfgL 3,119=32 3,017=51 3,395=55 3,419=87

;~rfng vr{
sd{rf/L vr{ 959.24 907.75 1,070.55 1,563.22

cGo ;~rfng vr{ 383.44 271.63 538.37 908.11

x|f;s§L / kl/zf]wg 100.92 3.31 93.79 96.70

;~rfng gfkmf 1,675=73 1,744=82 1,692=85 851=85

u}/ ;~rfng cfDbfgL 10.97 - 25.06 26.00

u}/ ;~rfng vr{ - - - 31.07

cfos/ cl3sf] gfkmf 1,686=70 1,744=82 1,717=90 846=78

cfos/ vr{
rfn' s/ 506.01 523.45 515.37 248.45

:yug s/ - - - 12.00

v'b gfkmf 1,180=69 1,221=37 1,202=53 610=33

k|lt z]o/ cfDbfgL -?_ 39=65 41=43 41=94 39=13

rf}yf] q}df;sf] tYofÍ n]vfk/LIf0f ul/Psf] k|ltj]bgaf6 lnPsf]

ljQLo ultljwLdf ;':ttf, Jojf;odf cfPsf] sdL h:tf
k|lts'n kl/l:ytLsf afah'b cfly{s jif{df a}+ssf] k|bz{g eg]
;Gtf]ifhgs /x]sf] lyof] . shf{sf] cToflws dfusf] t'ngfdf
lgIf]ksf] j[l4 cg'kft sd x'Fbf shf{ lgIf]k cg'kftdf
c;Gt'ng eO{ t/ntfdf ;+s'rg cfPsf] / nfufgLof]Uo
/sdsf] cefjsf] cj:yfdf a}+s tyf ljQLo ;+:yf u'lh|/x]sf]
lyof] . o:tf] cj:yfdf k"j{ o'/f]kdf ;'? ePsf] o'4n] t]n, vfB
kbfy{ tyf cGo cf}Bf]lus sRrf kbfy{df cToflws d'Noa[l4n]
ljZj cy{tGqdf cfly{s dGbLsf] cj:yf x'Fbf ;'Id cy{tGqnfO{
;Gt'ngdf /fVg s]G›Lo a}+saf6 cfoft k|ltaGw tyf a}+s tyf
ljQLo ;+:yfsf] shf{ lj:tf/ /f]Sg] gLlt lnO{Psf] lyof] . pQm
gLlt tbg';f/ g} a}+sn] shf{ lj:tf/ /f]Sbf, q}dfl;s ljj/0fdf
shf{ /sd lg/Gt/ sd ePsf] b]lvG5 . t;y{, a}+ssf] jf;nft
cfsf/ klxnf] b]lv bf];|f] q}df;df sd ePsf] b]lvG5 .
;'/If0fkq nufgLdf j[l4 / ljlQo ;+:yfnfO{ shf{ ;fk6L a9\bf
jf;nft cfsf/ t];|f] q}df;df j[l4 ePsf] b]lvG5 . a}+ssf]
gub / gub ;dfg j[l4sf sf/0f rf}yf] q}df;sf] cGTodf
jf;nftsf] cfsf/ ? # ca{ %( s/f]8 k'u]sf] lyof] .
a}s + n] v'b Aofh cfDbfgLdf lg/Gt/ j[l4 u/]sf] b]lvG5 . klxnf]
q}df;df ? @=&* ca{ v'b Aofh cfDbfgL cfh{g u/sf] a}s + n]
rf}yf] q}df;df ? #=)# ca{ cfDbfgL cfh{g u/]sf] lyof] . v'b
z'Ns tyf sldzg cfDbfgL klxnf] q}df;df ? $^=)$ s/f]8
x'bF f rf}yf] q}df;sf] cGTodf ? &@=*& s/f]8 k'us ] f] lyof] .
a}s + sf] s'n ;~rfng cfDbfgL klxnf] q}df;df #=% ca{ k'us ] f]
lyof] eg] rf}yf] q}df;df #=&* ca{ dfly /x]sf] lyof] . v'b
;~rfng cfDbfgLdf eg] a}s + n] x/]s q}df;df # ca{ kf/ u/]sf]
lyof] . klxnf] q}df;df v'b ;~rfng cfDbfgL ? #=!@ ca{ x'bF f
rf}yf] q}df;df ? #=$@ ;Dd k'us ] f] lyof] . klxnf] q}df;df s'n
;~rfng vr{{ ? !=$$ ca{ lyof] eg], bf];f| ] / t];f| ] q}df;df
qmdzM ? !=@& ca{ / ? !=&) ca{ lyof] . rf}yf] q}df;df a}s + sf]
s'n ;~rfng vr{ ? @=%& ca{ /x]sf] lyof] . u}/ ;~rfng vr{
? #=!! s/f]8 ePsf] x'bF f rf}yf] q}df;sf] v'b gfkmf ? ^! s/f]8
dfq ePsf] lyof] . sd{rf/Lsf] kbf]Gglt tyf k|fT] ;fxg, sfof{no
;~rfng vr{, h:tf ultlalwn] ;~rfng vr{ j[l4 ePsf] lyof] .

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 81

 ;fdflhs pQ/bfloTjsf] emnsx?
;}lgs cfjf;Lo ljBfno, s}nfnLdf jftfj/0f ;+/If0fsf nflu j[Iff/f]k0f sfo{qmd

a}+sn] ljQLo ;fIf/tfsf nflu cfof]hgf u/]sf] sfo{qmd

g]kfn cfdL{ b'uf{ bn u'NdnfO{{ :jR5 vfg]kfgLsf] kx'Frdf d2t ug{ jf6/ Ko'/LmfO/ pknAw u/fPsf]

82
 ;Lkdf cfwfl/t tflnd ;~rfng ug{ ljsf;df dlxnf (Women in Development) nfO{ cfly{s ;xof]u

/f]6/L Sna ckm sf7df08f} sn°LnfO{ ;8s lsgf/fsf af]6 la?jf ;+/If0fsf nflu cfly{s ;xof]u

cfunfuL kLl8tnfO{ ;xof]usf nflu 5fofFgfy ufpFkflnsfnfO{ ljQLo cg'bfg

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 83

Pg cfO{ ;L Plzof a}+ssf]
PsLs[t ljQLo ljj/0f
86
Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 87
88
Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 89
90
 Pg cfO{ ;L Plzof a}+s lnld6]8
ljQLo cj:yfsf] PsLs[t ljj/0f
@)&( c;f/ #@ ;Dd -;g\ @)@@ h'nfO{ !^ ;Dd_
/sd ?=
;d"x a}+s
ljj/0f gf]6
o; jif{ ut jif{ o; jif{ ut jif{
;DklQ
gub tyf gub ;dfg 4.1 32,261,050,040 28,266,984,006 27,813,319,163 23,902,662,784

g]kfn /fi6« a}+sdf /x]sf] df}Hbft 4.2 12,654,486,629 9,072,897,671 12,654,486,629 9,072,897,671

a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft 4.3 - - - -

Jo'TkGg ljQLo pks/0f 4.4 - 5,359,380,480 - 5,359,380,480

cGo Jofkfl/s ;DklQ 4.5 163,830,492 12,815,074 162,822,000 11,800,000

ljQLo ;+:yfnfO{ shf{ ;fk6L 4.6 10,849,444,435 10,053,956,892 14,099,444,435 14,289,456,892

u|fxsnfO{ shf{ ;fk6L 4.7 274,295,834,155 265,072,547,940 252,448,483,250 248,770,354,077

nufgL ;'/If0fkq 4.8 39,487,911,599 33,739,079,470 39,048,156,820 33,293,725,162

rfn' s/ ;DklQ 4.9 135,460,759 296,218,884 140,559,743 297,107,341

;xfos sDkgLdf nufgL 4.10 - - 1,264,500,000 1,264,500,000

;Da4 sDkgLdf nufgL 4.11 - - - -

nufgL ;DklQ 4.12 722,531,322 1,275,463,444 722,531,322 1,275,463,444

;DklQ tyf pks/0f 4.13 3,235,120,746 3,170,873,551 3,093,072,139 3,038,162,554

VoftL tyf cd"t{ ;DklQ 4.14 138,184,862 99,156,836 132,654,932 91,548,342

:yug s/ ;DklQ 4.15 - - - -

cGo ;DklQ 4.16 7,107,929,446 5,556,048,230 6,989,807,914 5,480,462,976

hDdf ;DklQ 381,051,784,485 361,975,422,478 358,569,838,348 346,147,521,722

;d"x a}+s
ljj/0f gf]6
o; jif{ ut jif{ o; jif{ ut jif{
bfloTj
a}+s tyf ljQLo ;+:yfnfO{ ltg{ afFsL 4.17 22,582,318,666 24,340,920,818 6,754,201,873 13,329,472,380

g]kfn /fi6« a}+snfO{ ltg{ afFsL 4.18 19,727,764,978 3,238,618,707 19,727,764,978 3,238,618,707

Jo'TkGg ljQLo pks/0f 4.19 - 5,337,920,000 - 5,337,920,000

u|fxsaf6 lgIf]k 4.20 292,756,561,319 289,497,923,428 289,903,959,721 287,024,798,908

;fk6L (Borrowing) 4.21 - - - -

rfn' s/ bfloTj 4.9 - - - -

Joj:yf 4.22 - - - -

:yug s/ bfloTj 4.15 258,050,209 449,707,043 267,765,003 459,535,668

cGo bfloTj 4.23 7,866,737,706 5,585,933,170 6,346,643,319 4,884,182,481

hf/L ul/Psf] C0fkq 4.24 10,726,356,675 10,969,374,120 10,726,356,675 10,969,374,120

;xfos cfjlws bfloTj 4.25 - - - -

hDdf bfloTj 353,917,789,553 339,420,397,285 333,726,691,569 325,243,902,264

afFsL csf]{ k[i7df===

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 91

 ===cl3Nnf] k[i7df lg/Gt/
Pg cfO{ ;L Plzof a}+s lnld6]8
ljQLo cj:yfsf] PsLs[t ljj/0f
@)&( c;f/ #@ ;Dd -;g\ @)@@ h'nfO{ !^ ;Dd_
/sd ?=
;d"x a}+s
ljj/0f gf]6
o; jif{ ut jif{ o; jif{ ut jif{
O{lSj6L
z]o/ k"FhL 4.26 11,564,005,366 11,564,005,366 11,564,005,366 11,564,005,366

z]o/ lk|ldod - - - -

;+lrt d'gfkmf 4,122,569,563 1,935,127,957 3,427,074,085 1,599,552,618

hu]8f sf]if 4.27 10,117,196,393 7,967,784,555 9,852,067,328 7,740,061,474

O{lSj6L wf/snfO{ ljt/0f of]Uo O{lSj6L 25,803,771,322 21,466,917,878 24,843,146,779 20,903,619,458

u}/ lgolGqt :jfy{ 1,330,223,610 1,088,107,315 - -

hDdf O{lSj6L 27,133,994,932 22,555,025,193 24,843,146,779 20,903,619,458

hDdf bfloTj / O{lSj6L 381,051,784,485 361,975,422,478 358,569,838,348 346,147,521,722

;Defljt bfloTj / k|lta4tf 4.28 9,102,642,434 26,500,306,932 9,102,642,434 26,500,306,932

k|lt z]o/ v'b ;DklQ d"No 234.64 195.05 214.83 180.76

?k]z n'O{+6]n /f]zg s'df/ Gof}kfg] lqnf]s rGb cu|jfn /fdrGb| ;+3O{ cflbTo s'df/ cu|jfn pk/f]Qm ldltdf k|ltj]bgdf pNn]lvt
k|d'v ljQLo clws[t k|d'v sfo{sf/L clws[t ;~rfns ;~rfns ;~rfns /d]z s'df/ lwtfn, P˚=l;=P=
kf6{g/
u0f]z dfg >]i7 ljhof :jf/ s]zjk|;fb nD;fn t'n;L/fd cu|jfn P;= P= cf/ P;f]l;P6\;
;~rfns ;~rfns ;~rfns cWoIf rf6{8{ PsfpG6]G6\;\

:yfgM sf7df8f}+
ldltM k'; )%, @)&(

92
 Pg cfO{ ;L Plzof a}+s lnld6]8
gfkmf gf]S;fgsf] PsLs[t ljj/0f
>fj0f !, @)&* b]lv c;f/ #@, @)&( ;Dd
/sd ?=
;d"x a}+s
ljj/0f gf]6
o; jif{ ut jif{ o; jif{ ut jif{
Jofh cfDbfgL 4.29 35,865,760,928 25,077,554,979 32,771,914,410 23,562,128,326

Jofh vr{ 4.30 23,016,335,109 14,765,048,836 21,482,312,140 14,334,625,495

v'b Jofh cfDbfgL 12,849,425,818 10,312,506,143 11,289,602,271 9,227,502,831

z'Ns tyf sldzg cfDbfgL 4.31 2,867,730,249 2,250,733,449 2,369,651,129 1,840,704,124

z'Ns tyf sldzg vr{ 4.32 382,679,346 256,155,701 347,075,989 216,898,083

v'b z'Ns / sldzg cfDbfgL 2,485,050,903 1,994,577,748 2,022,575,140 1,623,806,040

v'b Jofh, z'Ns / sldzg cfDbfgL 15,334,476,722 12,307,083,891 13,312,177,410 10,851,308,871

v'b sf/f]af/ cfDbfgL 4.33 201,142,977 326,917,132 200,929,858 277,780,325

cGo ;~rfng cfDbfgL 4.34 310,702,222 232,725,226 304,409,423 225,284,985

s'n ;~rfng cfDbfgL 15,846,321,920 12,866,726,249 13,817,516,691 11,354,374,181

C0f / cGo gf]S;fgsf] nflu Ôo÷-lkmtf{_ 4.35 957,561,945 1,385,152,454 865,260,404 1,225,624,047

v'b ;~rfng cfDbfgL 14,888,759,976 11,481,573,795 12,952,256,287 10,128,750,134

;~rfng vr{
sd{rf/L vr{ 4.36 5,091,632,415 3,705,582,648 4,500,746,350 3,347,937,058

cGo ;~rfng vr{ 4.37 2,389,216,070 1,746,637,856 2,101,543,675 1,614,432,594

x|f;s§L / kl/zf]wg 4.38 427,663,339 394,907,445 384,717,432 368,151,770

;~rfng gfkmf 6,980,248,152 5,634,445,847 5,965,248,830 4,798,228,712

u}/ ;~rfng cfDbfgL 4.39 62,242,193 6,153,213 62,025,869 6,153,213

u}/ ;~rfng vr{ 4.40 31,071,210 158,216,336 31,071,210 158,216,336

cfos/ cl3sf] gfkmf 7,011,419,135 5,482,382,724 5,996,203,489 4,646,165,589

cfos/ vr{ 4.41

rfn' s/ 2,097,744,074 1,629,901,585 1,793,277,862 1,388,696,402

:yug s/ 11,887,494 14,022,922 (12,001,324) (1,465,280)

o; cf=j= sf] gfkmf 4,925,562,555 3,838,458,217 4,214,926,951 3,258,934,467

v'b gfkmf÷-gf]S;fg_df lx:;f

a}+ssf O{lSj6Lwf/s 4,678,122,917 3,639,703,043 4,214,926,951 3,258,934,467

u}/ lgolGqt :jfy{ 247,439,638 198,755,174 - -

o; cf=j= sf] gfkmf 4,925,562,555 3,838,458,217 4,214,926,951 3,258,934,467

k|lt z]o/ cfDbfgL

cfwf/e"t k|lt z]o/ cfDbfgL (BEPS) 42.59 33.19 36.45 28.18

8fOn'6]8 k|lt z]o/ cfDbfgL (DEPS) 42.59 33.19 36.45 28.18

;dfof]lht k|lt z]o/ cfDbfgL 42.59 33.19 36.45 28.18

?k]z n'O{+6]n /f]zg s'df/ Gof}kfg] lqnf]s rGb cu|jfn /fdrGb| ;+3O{ cflbTo s'df/ cu|jfn pk/f]Qm ldltdf k|ltj]bgdf pNn]lvt
k|d'v ljQLo clws[t k|d'v sfo{sf/L clws[t ;~rfns ;~rfns ;~rfns /d]z s'df/ lwtfn, P˚=l;=P=
kf6{g/
u0f]z dfg >]i7 ljhof :jf/ s]zjk|;fb nD;fn t'n;L/fd cu|jfn P;= P= cf/ P;f]l;P6\;
;~rfns ;~rfns ;~rfns cWoIf rf6{8{ PsfpG6]G6\;\

:yfgM sf7df8f}+
ldltM k'; )%, @)&(

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 93

 Pg cfO{ ;L Plzof a}+s lnld6]8
cGo lj:t[t cfDbfgLsf] PsLs[t ljj/0f
>fj0f !, @)&* b]lv c;f/ #@, @)&( ;Dd
/sd ?=
;d"x a}+s
ljj/0f gf]6
o; jif{ ut jif{ o; jif{ ut jif{
o; jif{sf] gfkmf 4,925,562,555 3,838,458,217 4,214,926,951 3,258,934,467

cfos/ kl5sf] cGo lj:t[t cfDbfgL

c= gfkmf jf gf]S;fgdf k'gj{lu{s/0f gul/g] lzÈ{s
Fair Value df dfkg ubf{ O{lSj6L pks/0fsf] nufgLdf (334,919,096) 733,239,184 (334,919,096) 733,239,184
gfkmf÷-gf]S;fg_
k'gM d"Nof°g ubf{ v'b gfkmf÷-gf]S;fg_ - - - -

kl/eflift nfe of]hgfdf ePsf] ljdflÍs gfkmf÷-gf]S;fg_ (30,723,319) 42,219,601 (30,723,319) 42,219,601

dfyL pNNn]lvt lzif{sx?sf] cfos/ 109,692,724 (232,637,635) 109,692,724 (232,637,635)

gfkmf tyf gf]S;fgsf nflu k'gj{lu{s/0f gul/g] cGo (255,949,690) 542,821,149 (255,949,690) 542,821,149

lj:t[t cfDbfgL -v'b_

cf= gfkmf tyf gf]S;fgsf nflu k'gj{lu{s/0f ug{ ;Sg]
cGo lj:t[t cfDbfgL
gub k|jfx x]hdf gfkmf÷-gf]S;fg_ - - - -

ljlgdo gfkmf÷-gf]S;fg_ -cGt/f{li6«o Operation sf] - - - -

ljQLo ;DklQ ?kfGt/0f ubf{_
dfyL pNNn]lvt lzif{sx?sf] cfos/ - - - -

gfkmf cyjf gf]S;fgsf nflu k'gj{lu{s/0f - - - -

gfkmf cyjf gf]S;fgdf nflu k'gj{lu{s/0f x'g ;Sg] cGo - - - -

lj:t[t v'b cfDbfgL
O= O{lSj6L ljlwaf6 n]vf°g ul/Psf ;Da4 ;+:yfsf] lx:;f - - - -

cfos/ kl5sf] cGo lj:t[t cfDbfgL (255,949,690) 542,821,149 (255,949,690) 542,821,149

s'n lj:t[t cfDbfgL 4,669,612,864 4,381,279,367 3,958,977,261 3,801,755,617

a}+ssf] O{lSj6Lwf/s 4,422,173,226 4,182,524,192 3,958,977,261 3,801,755,617

u}/ lgolGqt :jfy{ 247,439,638 198,755,174 - -

s'n lj:t[t cfDbfgL 4,669,612,864 4,381,279,367 3,958,977,261 3,801,755,617

?k]z n'O{+6]n /f]zg s'df/ Gof}kfg] lqnf]s rGb cu|jfn /fdrGb| ;+3O{ cflbTo s'df/ cu|jfn pk/f]Qm ldltdf k|ltj]bgdf pNn]lvt
k|d'v ljQLo clws[t k|d'v sfo{sf/L clws[t ;~rfns ;~rfns ;~rfns /d]z s'df/ lwtfn, P˚=l;=P=
kf6{g/
u0f]z dfg >]i7 ljhof :jf/ s]zjk|;fb nD;fn t'n;L/fd cu|jfn P;= P= cf/ P;f]l;P6\;
;~rfns ;~rfns ;~rfns cWoIf rf6{8{ PsfpG6]G6\;\

:yfgM sf7df8f}+
ldltM k'; )%, @)&(

94
 Pg cfO{ ;L Plzof a}+s lnld6]8
;d"x
O{lSj6Ldf kl/jt{gsf] ljj/0f
@)&( c;f/ #@ ;Dd -;g\ @)@@ h'nfO{ !^ ;Dd_ /sd ?=
;6xL k'gM
ljj/0f z]o/ k"h
F L z]o/ ;fwf/0f lgodgsf/L Fair Value ;+lrt d'gfkmf cGo hu]8f hDdf u}/ lgolGqt hDdf O{lSj6L
36a9 Reserve
d"Nof+°g
lk|ldod hu]8f sf]if sf]if sf]if :jfy{
sf]if df}Hbft
;fpg !, @)&& ;Ddsf] /sd 9,717,651,567 ` 3,117,001,069 39,579,316 704,604,676 440,709,687 ` 2,136,788,863 1,321,022,137 17,477,357,316 565,581,311 18,042,938,626

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&(

;dfof]hg÷Restatement - - - - - - - 20,749,198 - 20,749,198 323,770,828 344,520,027

;fpg !, @)&& ;Ddsf] ;dfof]hg÷ 9,717,651,567 ` 3,117,001,069 39,579,316 704,604,676 440,709,687 ` 2,157,538,061 1,321,022,137 17,498,106,514 889,352,139 18,387,458,653

Restated df}Hbft
cfly{s aif{sf] lj:t[t cfDbfgL ` ` `

cflys{ aif{sf] gfkmf ` ` ` ` ` ` ` 3,639,703,043 ` 3,639,703,043 198,755,174 3,838,458,217

s/ kl5sf] cGo lj:t[t cfDbfgL ` ` ` ` ` ` ` ` ` ` ` `

Fair Value df dfkg ubf{ O{lSj6L - - - - - 350,470,552 - 162,796,876 - 513,267,429 - 513,267,429

k'gM d"Nof+Ígdf v'b nfe -gf]S;fg_ - - - - - - - - - - - -
ljdflÍs nfe -gf]S;fg_ - - - - - - - - 29,553,721 29,553,721 - 29,553,721

gub k|jfx x]hdf nfe -gf]S;fg_ - - - - - - - - - - - -

ljlgdo nfe -gf]S;fg_ -cGt/f{li6«o Operation - - - - - - - - - - - -
sf] ljQLo ;DklQ ?kfGt/0f ubf{_
cfly{s aif{sf] s'n lj:t[t cfDbfgL ` ` ` ` ` 350,470,552 ` 3,802,499,919 29,553,721 4,182,524,192 198,755,174 4,381,279,367

cfly{s aif{df hu]8f sf]ifdf :yfgfGt/0f ` ` 805,994,195 8,352,454 521,278,345 ` ` ` 709,749,386 2,045,374,379 ` 2,045,374,379

cfly{s aif{df hu]8f sf]ifaf6 :yfgfGt/0f ` ` ` ` ` ` ` (2,045,374,379) (80,530,983) (2,125,905,362) ` (2,125,905,362)

:jfldTjstf{sf] sf/f]af/, O{lSj6Ldf k|ToIf n]vf°g x'g] ` ` `

xsk|b z]o/ hf/L - - - - - - - - - - - -

z]o/df cfwfl/t e'QmfgL - - - - - - - - - - - -
O{lSj6Lwf/snfO{ nfef+z - - - - - - - - - - - -
af]g; z]o/ hf/L 1,846,353,799 - - - - - - (1,846,353,799) - - - -
gub nfef+z e'Qmfg - - - - - - - (133,181,846) - (133,181,846) - (133,181,846)
cGo - - - - - - - - - - - -
s'n of]ubfg / ljt/0f ` ` ` ` ` ` ` ` ` ` ` `

@)&* c;f/ d;fGt;Ddsf] df}Hbft 11,564,005,366 ` 3,922,995,264 47,931,771 1,225,883,020 791,180,239 ` 1,935,127,957 1,979,794,261 21,466,917,878 1,088,107,313 22,555,025,191

afFsL csf]{ k[i7df===

95
 ===cl3Nnf] k[i7df lg/Gt/

96
Pg cfO{ ;L Plzof a}+s lnld6]8
;d"x
O{lSj6Ldf kl/jt{gsf] ljj/0f
@)&( c;f/ #@ ;Dd -;g\ @)@@ h'nfO{ !^ ;Dd_
/sd ?=
;6xL k'gM
ljj/0f z]o/ k"h
F L z]o/ ;fwf/0f lgodgsf/L Fair Value ;+lrt d'gfkmf cGo hu]8f hDdf u}/ lgolGqt hDdf O{lSj6L
36a9 sf]if Reserve
d"Nof+°g
lk|ldod hu]8f sf]if sf]if sf]if :jfy{
df}Hbft
;fpg !, @)&* ;Ddsf] /sd 11,564,005,366 ` 3,922,995,264 47,931,771 1,225,883,020 791,180,239 ` 1,935,127,957 1,979,794,261 21,466,917,878 1,088,107,313 22,555,025,191

;dfof]hg÷Restatement - - - - - - - (7,275,827) 37,405,985 30,130,158 (5,323,341) 24,806,817

;fpg !, @)&* ;Ddsf] ;dfof]hg÷ 11,564,005,366 ` 3,922,995,264 47,931,771 1,225,883,020 791,180,239 ` 1,927,852,130 2,017,200,246 21,497,048,036 1,082,783,972 22,579,832,008

Restated df}Hbft
cfly{s jif{sf] lj:t[t cfDbfgL ` ` `

cfly{s jif{sf] gfkmf ` ` ` ` ` ` ` 4,678,122,917 ` 4,678,122,917 247,439,638 4,925,562,555

s/ kl5sf] cGo lj:t[t cfDbfgL ` ` ` `

Fair Value df dfkg ubf{ O{lSj6L - - 32,702,418 - - (397,955,455) - 130,809,670 - (234,443,367) - (234,443,367)

k'gM d"Nof+Ígdf v'b nfe -gf]S;fg_ - - - - - - - - - - - -

ljdflÍs nfe -gf]S;fg_ - - - - - - - - (21,506,323) (21,506,323) - (21,506,323)

gub k|jfx x]hdf nfe -gf]S;fg_ - - - - - - - - - - - -

ljlgdo nfe-gf]S;fg_-cGt/f{li6«o Operation - - - - - - - - - - - -

sf] ljQLo ;DklQ ?kfGt/0f ubf{_

cfly{s jif{sf] s'n lj:t[t cfDbfgL ` ` 32,702,418 ` ` (397,955,455) ` 4,808,932,587 (21,506,323) 4,422,173,226 247,439,638 4,669,612,864

cfly{s jif{df hu]8f sf]ifdf :yfgfGt/0f ` ` 842,985,390 154,254 168,101,908 ` ` ` 1,506,973,603 2,518,215,154 ` 2,518,215,154

cfly{s jif{df hu]8f sf]ifaf6 :yfgfGt/0f ` ` ` ` ` ` ` (2,518,215,154) (19,449,941) (2,537,665,095) ` (2,537,665,095)

:jfldTjstf{sf] sf/f]af/, O{lSj6Ldf k|ToIf n]vf°g x'g] ` ` ` ` ` ` ` ` ` `

xsk|b z]o/ hf/L - - - - - - - - - - - -

z]o/df cfwfl/t e'QmfgL - - - - - - - - - - - -

O{lSj6Lwf/snfO{ nfef+z - - - - - - - - - - - -

af]g; z]o/ hf/L - - - - - - - - - - - -

gub nfef+z e'QmfgL - - - - - - - (96,000,000) - (96,000,000) - (96,000,000)

cGo - - - - - - - - - - - -

s'n of]ubfg / ljt/0f ` ` ` ` ` ` ` ` ` ` ` (96,000,000)

@)&( c;f/ d;fGt;Ddsf] df}Hbft 11,564,005,366 ` 4,798,683,072 48,086,024 1,393,984,928 393,224,784 ` 4,122,569,563 3,483,217,585 25,803,771,322 1,330,223,610 27,133,994,932

?k]z n'O{+6]n /f]zg s'df/ Gof}kfg] lqnf]s rGb cu|jfn /fdrGb| ;+3O{ cflbTo s'df/ cu|jfn pk/f]Qm ldltdf k|ltj]bgdf pNn]lvt :yfgM sf7df8f}+
k|d'v ljQLo clws[t k|d'v sfo{sf/L clws[t ;~rfns ;~rfns ;~rfns /d]z s'df/ lwtfn, P˚=l;=P= ldltM k'; )%, @)&(
kf6{g/
u0f]z dfg >]i7 ljhof :jf/ s]zjk|;fb nD;fn t'n;L/fd cu|jfn P;= P= cf/ P;f]l;P6\;
;~rfns ;~rfns ;~rfns cWoIf rf6{8{ PsfpG6]G6\;\
 Pg cfO{ ;L Plzof a}+s lnld6]8
a}+s
O{lSj6Ldf kl/jt{gsf] ljj/0f
@)&( c;f/ #@ ;Dd -;g\ @)@@ h'nfO{ !^ ;Dd_ /sd ?=
;6xL k'gM u}/
ljj/0f z]o/ k"h
F L z]o/ ;fwf/0f hu]8f sf]if lgodgsf/L Fair Value ;+lrt d'gfkmf cGo hu]8f hDdf hDdf O{lSj6L
36a9 Reserve
d"Nof+°g lgolGqt
lk|ldod sf]if sf]if
sf]if df}Hbft :jfy{
;fpg !, @)&& ;Ddsf] /sd 9,717,651,567 ` 3,049,516,877 39,579,316 704,604,676 440,709,687 ` 1,975,813,622 1,314,294,876 17,242,170,621 ` 17,242,170,621

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&(

;dfof]hg÷Restatement - - - - - - - - - - - -

;fpg !, @)&& ;Ddsf] ;dfof]hg÷ 9,717,651,567 ` 3,049,516,877 39,579,316 704,604,676 440,709,687 ` 1,975,813,622 1,314,294,876 17,242,170,621 ` 17,242,170,621

Restated df}Hbft
cfly{s jif{sf] lj:t[t cfDbfgL ` ` ` ` ` ` ` ` ` ` `

cfly{s jif{sf] gfkmf ` ` ` ` ` ` ` 3,258,934,467 ` 3,258,934,467 ` 3,258,934,467

s/ kl5sf] cGo lj:t[t cfDbfgL ` ` ` ` ` ` ` ` ` ` ` `

Fair Value df dfkg ubf{ O{lSj6L - - - - - 350,470,552 - 162,796,876 - 513,267,429 - 513,267,429

k'gM d"Nof+Ígdf v'b nfe -gf]S;fg_ - - - - - - - - - - - -
ljdflÍs nfe -gf]S;fg_ - - - - - - - - 29,553,721 29,553,721 - 29,553,721

gub k|jfx x]hdf nfe -gf]S;fg_ - - - - - - - - - - - -

ljlgdo nfe -gf]S;fg_ -cGt/f{li6«o Operation - - - - - - - - - - -
sf] ljQLo ;DklQ ?kfGt/0f ubf{_
cfly{s jif{sf] s'n lj:t[t cfDbfgL ` ` ` ` ` 350,470,552 ` 3,421,731,344 29,553,721 3,801,755,617 ` 3,801,755,617

cfly{s jif{df hu]8f sf]ifdf :yfgfGt/0f ` ` 651,786,893 8,352,454 521,278,345 ` ` ` 673,039,011 1,854,456,704 ` 1,854,456,704

cfly{s jif{df hu]8f sf]ifaf6 :yfgfGt/0f ` ` ` ` ` ` ` (1,854,456,704) (43,124,934) (1,897,581,638) ` (1,897,581,638)

:jfldTjstf{sf] sf/f]af/, O{lSj6Ldf k|ToIf n]vf°g x'g] ` ` ` ` ` ` ` ` ` `

xsk|b z]o/ hf/L - - - - - - - - - - - -

z]o/df cfwfl/t e'QmfgL - - - - - - - - - - - -
O{lSj6Lwf/snfO{ nfef+z - - - - - - - - - - - -
af]g; z]o/ hf/L 1,846,353,799 - - - - - - (1,846,353,799) - - - -
gub nfef+z e'Qmfg - - - - - - - (97,181,846) - (97,181,846) - (97,181,846)
cGo - - - - - - - - - - - -
s'n of]ubfg / ljt/0f ` ` ` ` ` ` ` ` ` ` ` `

@)&* c;f/ d;fGt;Ddsf] df}Hbft 11,564,005,366 ` 3,701,303,770 47,931,771 1,225,883,020 791,180,239 ` 1,599,552,618 1,973,762,674 20,903,619,458 ` 20,903,619,458

afFsL csf]{ k[i7df===

97
 ===cl3Nnf] k[i7df lg/Gt/

98
Pg cfO{ ;L Plzof a}+s lnld6]8
a}+s
O{lSj6Ldf kl/jt{gsf] ljj/0f
@)&( c;f/ #@ ;Dd -;g\ @)@@ h'nfO{ !^ ;Dd_
/sd ?=
;6xL k'gM
ljj/0f z]o/ k"h
F L z]o/ ;fwf/0f lgodgsf/L Fair Value ;+lrt d'gfkmf cGo hu]8f hDdf u}/ lgolGqt hDdf O{lSj6L
36a9 sf]if Reserve
d"Nof+°g
lk|ldod hu]8f sf]if sf]if sf]if :jfy{
df}Hbft
;fpg !, @)&* ;Ddsf] /sd 11,564,005,366 ` 3,701,303,770 47,931,771 1,225,883,020 791,180,239 ` 1,599,552,618 1,973,762,674 20,903,619,458 ` 20,903,619,458

;dfof]hg÷Restatement - - - - - - - - - - - -

;fpg !, @)&* ;Ddsf] ;dfof]hg÷ 11,564,005,366 ` 3,701,303,770 47,931,771 1,225,883,020 791,180,239 ` 1,599,552,618 1,973,762,674 20,903,619,458 ` 20,903,619,458

Restated df}Hbft
cfly{s jif{sf] lj:t[t cfDbfgL ` ` ` ` ` ` ` ` ` ` ` `

cflys{ jif{sf] gfkmf ` ` ` ` ` ` ` 4,214,926,951 ` 4,214,926,951 ` 4,214,926,951

s/ kl5sf] cGo lj:t[t cfDbfgL ` ` ` ` ` ` ` ` ` ` ` `

Fair Value df dfkg ubf{ O{lSj6L - - 32,702,418 - - (397,955,455) - 130,809,670 - (234,443,367) - (234,443,367)

k'gM d"Nof+Ígdf v'b nfe -gf]S;fg_ - - - - - - - - - - - -

ljdflÍs nfe -gf]S;fg_ - - - - - - - - (21,506,323) (21,506,323) - (21,506,323)

gub k|jfx x]hdf nfe -gf]S;fg_ - - - - - - - - - - - -

ljlgdo nfe-gf]S;fg_-cGt/f{li6«o Operation - - - - - - - - - - - -

sf] ljQLo ;DklQ ?kfGt/0f ubf{_

cfly{s jif{sf] s'n lj:t[t cfDbfgL ` ` 32,702,418 ` ` (397,955,455) ` 4,345,736,622 (21,506,323) 3,958,977,261 ` 3,958,977,261

cfly{s jif{df hu]8f sf]ifdf :yfgfGt/0f ` ` 842,985,390 154,254 168,101,908 ` ` ` 1,506,973,603 2,518,215,154 ` 2,518,215,154

cfly{s jif{df hu]8f sf]ifaf6 :yfgfGt/0f ` ` ` ` ` ` ` (2,518,215,154) (19,449,941) (2,537,665,095) ` (2,537,665,095)

:jfldTjstf{sf] sf/f]af/, O{lSj6Ldf k|ToIf n]vf°g x'g] ` ` ` ` ` ` ` ` ` ` `

xsk|b z]o/ hf/L - - - - - - - - - - - -

z]o/df cfwfl/t e'QmfgL - - - - - - - - - - - -

O{lSj6Lwf/snfO{ nfef+z - - - - - - - - - - - -

af]g; z]o/ hf/L - - - - - - - - - - - -

- - - - - - - - - - - -
gub nfef+z e'QmfgL
cGo - - - - - - - - - - - -

s'n of]ubfg / ljt/0f ` ` ` ` ` ` ` ` ` ` ` -

@)&( c;f/ d;fGt;Ddsf] df}Hbft 11,564,005,366 ` 4,576,991,578 48,086,024 1,393,984,928 393,224,784 ` 3,427,074,085 3,439,780,013 24,843,146,779 ` 24,843,146,779

?k]z n'O{+6]n /f]zg s'df/ Gof}kfg] lqnf]s rGb cu|jfn /fdrGb| ;+3O{ cflbTo s'df/ cu|jfn pk/f]Qm ldltdf k|ltj]bgdf pNn]lvt :yfgM sf7df8f}+
k|d'v ljQLo clws[t k|d'v sfo{sf/L clws[t ;~rfns ;~rfns ;~rfns /d]z s'df/ lwtfn, P˚=l;=P= ldltM k'; )%, @)&(
kf6{g/
u0f]z dfg >]i7 ljhof :jf/ s]zjk|;fb nD;fn t'n;L/fd cu|jfn P;= P= cf/ P;f]l;P6\;
;~rfns ;~rfns ;~rfns cWoIf rf6{8{ PsfpG6]G6\;\
 Pg cfO{ ;L Plzof a}+s lnld6]8
gub k|jfxsf] Plss[t ljj/0f
@)&( c;f/ #@ ;Dd -;g\ @)@@ h'nfO{ !^ ;Dd_
/sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
sf/f]jf/ ;~rfngaf6 gub k|jfx
Jofh cfDbfgL 32,241,890,350 23,713,445,405 28,922,636,268 21,926,716,901

sldzg tyf l8isfpG6 cfDbfgL 2,867,730,249 2,250,733,449 2,369,651,129 1,840,704,124

nfef+z cfDbfgL - - - -

cGo ;~rfng cfDbfgL 316,005,065 475,516,784 313,349,971 435,521,297

Jofh vr{ (21,963,879,269) (13,821,485,759) (20,429,856,300) (13,391,062,418)

sldzg tyf l8isfpG6 vr{ (382,679,346) (256,155,701) (347,075,989) (216,898,083)
sd{rf/L vr{ (5,091,632,415) (3,705,582,648) (4,500,746,350) (3,347,937,058)
cGo vr{ (2,501,365,518) (1,586,276,934) (2,142,499,938) (1,725,185,653)
rfn" ;DklQ / bfloTjsf] kl/jt{g cl3sf] ;~rfng 5,486,069,115 7,070,194,596 4,185,458,791 5,521,859,110

gub k|jfx
;~rfng ;DaGwL rfn" ;DklQdf sdL÷-j[l¢_ (15,034,747,104) (91,330,069,847) (8,143,851,261) (84,264,424,625)
g]kfn /fi6« a}+sdf /x]sf] df}Hbft (3,581,588,958) 9,648,584,940 (3,581,588,958) 9,648,584,940

a}+s÷ljQLo ;+:yfdf /x]sf] df}Hbft - - - -

cGo Aofkfl/s ;DklQ (151,015,418) 165,436,736 (151,022,000) (2,360,000)

a}+s÷ljQLo ;+:yfdf shf{ ;fk6L (795,487,544) 1,017,028,831 190,012,456 (1,581,379,040)
shf{ ;fk6L (13,550,608,028) (101,778,757,344) (7,913,149,446) (92,229,018,345)
cGo ;DklQ 3,043,952,844 (382,363,010) 3,311,896,686 (100,252,180)
;~rfng ;DaGwL rfn" bfloTjdf-sdL_÷j[l¢ 19,947,675,491 104,747,686,742 13,937,456,093 94,706,602,789

a}+s÷ljQLo ;+:yfdf e'QmfgL lbg'kg]{ (1,758,602,152) 10,864,911,716 (6,575,270,507) 4,057,949,381

g]kfn /fi6« a}+sdf e'QmfgL lbg'kg]{ 16,489,146,271 3,238,618,707 16,489,146,271 3,238,618,707

lgIf]k bfloTj 3,258,637,891 88,101,717,779 2,879,160,813 85,394,414,449

C0f ;fk6L - - - -

cGo bfloTj 1,958,493,480 2,542,438,541 1,144,419,516 2,015,620,252

cfos/ cl3sf] v'b sf/f]jf/ ;~rfngaf6 gub k|jfx 10,398,997,502 20,487,811,490 9,979,063,623 15,964,037,274

cfos/ e'QmfgL (1,936,985,949) (2,352,820,141) (1,641,000,000) (2,112,679,688)

sf/f]jf/ ;~rfngaf6 v'b gub k|jfx 8,462,011,553 18,134,991,349 8,338,063,623 13,851,357,586

nufgL sf/f]jf/df gub k|jfx - - - -

nufgL v/Lb (6,411,616,067) (3,997,160,494) (6,417,215,596) (3,807,741,987)

nufgL laqmLaf6 gub k|jfx 327,864,842 582,296,779 327,864,842 564,500,043

;DklQ v/Lbaf6 gub k|jfx (459,122,722) (261,620,900) (407,673,755) (151,459,644)

;DklQ laqmLaf6 gub k|jfx 1,954,778 966,466 1,954,778 966,466

cd't{ ;DklQ v/Lb (73,770,614) (16,259,882) (75,014,631) (10,880,832)

cd't{ ;DklQ laqmLaf6 gub k|jfx - - - -

nufgL ;DklQ v/Lb - (904,481,276) - (904,481,276)

nufgL ;DklQ laqmLaf6 gub k|jfx 552,932,122 125,082,214 552,932,122 125,082,214

Jofh cfDbfgL 2,388,185,656 1,522,182,565 2,388,185,656 1,522,182,565

nfef+z cfDbfgL 258,082,327 76,255,866 254,015,179 75,162,506

nufgL sf/f]jf/df v'b gub k|jfx (3,415,489,678) (2,872,738,661) (3,374,951,404) (2,586,669,946)

afFsL csf]{ k[i7df===

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 99

 ===cl3Nnf] k[i7df lg/Gt/
Pg cfO{ ;L Plzof a}+s lnld6]8
gub k|jfxsf] Plss[t ljj/0f
@)&( c;f/ #@ ;Dd -;g\ @)@@ h'nfO{ !^ ;Dd_
/sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
ljQLo >f]t sf/f]jf/af6 gub k|jfx
C0fkq lgisfZfgaf6 k|fKt - 1,802,308,839 - 1,802,308,839

C0fkqsf] e'QmfgL - (500,000,000) - (500,000,000)

;'/If0f g/fv]sf] ;xfos cfjlws C0faf6 k|fKt - - - -

;'/If0f g/fv]sf] ;xfos cfjlws C0f e'QmfgL - - - -

z]o/ lgisfzgaf6 k|fKt - - - -

nfef+z e'QmfgL - (15,281,281) - (15,281,281)

Jofh vr{ (1,052,455,840) (943,563,077) (1,052,455,840) (943,563,077)
cGo e'QmfgL / cfDbfgL - - - -

ljQLo >f]t sf/f]jf/af6 v'b gub k|jfx (1,052,455,840) 343,464,481 (1,052,455,840) 343,464,481

gub÷gub ;dfgdf ePsf] v'b j[l4÷-sdL_ 3,994,066,035 15,605,717,169 3,910,656,379 11,608,152,121

gub÷gub ;dfgsf] z'? Dff}Hbft 28,266,984,006 12,661,266,837 23,902,662,784 12,294,510,663

gub÷gub ;dfgsf] ljlgdo b/df ePsf] kl/jt{gaf6 - - - -

cfDbfgL÷vr{
gub tyf a}+sdf /x]sf] clGtd Dff}Hbft 32,261,050,040 28,266,984,006 27,813,319,163 23,902,662,784

?k]z n'O{+6]n /f]zg s'df/ Gof}kfg] lqnf]s rGb cu|jfn /fdrGb| ;+3O{ cflbTo s'df/ cu|jfn pk/f]Qm ldltdf k|ltj]bgdf pNn]lvt
k|d'v ljQLo clws[t k|d'v sfo{sf/L clws[t ;~rfns ;~rfns ;~rfns /d]z s'df/ lwtfn, P˚=l;=P=
kf6{g/
u0f]z dfg >]i7 ljhof :jf/ s]zjk|;fb nD;fn t'n;L/fd cu|jfn P;= P= cf/ P;f]l;P6\;
;~rfns ;~rfns ;~rfns cWoIf rf6{8{ PsfpG6]G6\;\

:yfgM sf7df8f}+
ldltM k'; )%, @)&(

100
 k|d'v n]vf gLltx?
!= ;fdfGo hfgsf/L
Pg cfO{ ;L Plzof a}s + lnld6]8 -o; kZrft æa}s + Æ
egL pNn]v ul/Psf] ;g\ !((* b]lv ;~rfngdf /x]sf]
g]kfn /fi6« a}s
+ af6 Ohfht k|fKt …sÚ ju{sf] ljQLo ;+:yf
/ sDkgL P]g, @)^# cGtu{t btf{ /x]sf] Ps lnld6]8
sDkgL xf] . o;sf] /lhi68{ sfof{no tyf skf{/] 6]
sfof{no sf7df8f+d} f /x]sf] 5 .
o; a+s } sf] k|dv
' lqmofsnfkx?df g]kfn /fi6« a}s+ af6
Ohfhtkq kfP cg'?k shf{ k|jfx / ;fk6L, lgIf]k
;°ng, Jofkf/, O{sdz{ ;]jf, a'lnog sf/f]af/ nufotsf
;Dk"0f{ jfl0fHo a}l+ s· ;]jfx? u|fxsx?nfO{ k|bfg ug]{
/x]sf] 5 . h;df JolQm b]lv skf]/{ 6] ;]S6/ nufot,
dlN6g]zgn / klAns sDkgLx? tyf ;/sf/L ;+:yfgx?
;d]tnfO{ a}l+ s· ;]jf k|bfg ub{5 .
of] a}s
+ g]kfn tyf lwtf]kq ljlgdo ahf/df NICA sf]
gfddf ;"rLs[t 5 .
!=!= ;xfos sDkgLx?
a}s
+ sf] tLgj6f ;xfos sDkgLx? /x]sf 5g\ Pg cfO{ ;L
Plzof Soflk6n lnld6]8, Pg cfO{ ;L Plzof n3'ljQ ljQLo
;+:yf lnld6]8 / Pg cfO{ ;L Plzof ;]So'l/6Lh\ lnld6]8 .
s= Pg cfO{ ;L Plzof Soflk6n lnld6]8 zt k|ltzt a}s + sf]
:jfldTjdf /x]sf] ;xfos sDkgL xf] . @)&# h]7 @ ut]
sDkgL P]g, @)^# cGt{ut klAns lnld6]8 sDkgLsf] ?kdf
of] ;+:yf btf{ ePsf] 5 . ;fy}, g]kfn lwtf]kq af]8a{ f6
lwtf]kq Joj;foL -dr]G{ 6 a+s } _ lgodfjnL @)^$ cGtu{t
dr]G{ 6 a+l} s· sf/f]af/ ug{ o; ;+:yfnfO{ Ohfht k|fKt 5 .
v= Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf lnld6]8 a}s + sf]
%&=&% k|ltzt :jfldTj /xL ;~rfngdf /x]sf] ;xfos
sDkgL xf] . @)&$ ;fpg !) ut] sDkgL P]g, @)^#
tyf g]kfn /fi6« a}s + af6 …3Ú ju{sf] ljQLo ;+:yfsf]
?kdf Ohfht k|fKt u/]sf] 5 . o;sf] /lhi68{ sfof{no
O{6x/Ldf /x]sf] 5 . o;sf] k|dv ' p2]Zo eg]sf] ljkGg
If]q÷;d'bfodf a}l+ s· ;]jf ;'ljwf k'¥ofpg' /x]sf] 5 .
u= Pg cfO{ ;L Plzof ;]So'l/6Lh\ lnld6]8 zt k|ltzt
?kdf a}s
+ sf] :jfldTjdf /x]sf] ;xfos sDkgL xf] .
Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&(
o; sDkgL klAns lnld6]8 sDkgLsf] ?kdf ldlt
@)&%÷!@÷)# df btf{ ePsf] lyof] . o;sf] k|dv ' p2]
Zo lwtf]kq bnfn, ahf/ lgdf{tf, ahf/ laqm]tf tyf
cGo ;DalGwt ;]jf ;'ljwf k|bfg ug]{ /x]sf] 5 . c;f/
d;fGt;Dd o; sDkgLsf] sf/f]af/ z'? ePsf] 5}g .
;a} ;xfos sDkgLsf] cfly{s jif{sf] sf/f]af/ klg d'Vo
sDkgL h:t} @)&( c;f/ #@ ut] ;dfKt ePsf] lyof] .
!=@= …;d"xÚ eGgfn] o; a}s
+ / ;xfos sDkgLx?nfO{
hgfpFb5 .
@= ljQLo ljj/0f tof/Lsf cfwf/
a}s
+ sf] ljQLo ljj/0fx? g]kfn ljQLo k|ltj]bgdfg
(Nepal Financial Reporting Standrard -NFRS) sf
cfwf/df /xL PsfplG6ª :6\of088{ af]8{ (Accounting
Standards Board – ASB) af6 hf/L eO{ g]kfn rf6{8{
PsfpG6]G6\; ;+:yf (Institute of Chartered Accountants
of Nepal – ICAN) åf/f cg'kfngsf] nflu ;'lrt ul/Psf
Joj:yf cg';f/ g]kfn /fi6« a}s + sf] lgb]l{ zsf @)&* sf]
a'bF f g+= $ df lglb{i6 eP/ tof/ ul/Psf 5g\ .
ljQLo ljj/0fdf ljQLo cj:yfsf] ljj/0f, gub k|jfx
ljj/0f, gfkmf jf gf]S;fgsf] ljj/0f cGo lj:t[t
cfDbfgLsf] ljj/0f, O{lSj6L kl/jt{gsf] ljj/0f / n]vf+Íg
l6Kk0fLx? ;dfj]z ul/Psf 5g\ .
@=!= cg'kfngf 3f]if0f
ljQLo ljj/0f ;~rfns ;ldltaf6 cg'df]lbt eO{
g]kfn ljQLo k|ltj]bgdfg (Nepal Financial Reporting
Standrard-NFRS) sf cfwf/df /x]/ g]kfn n]vfdfg
af]8{ (Accounting Standards Board – ASB) af6 hf/L
g]kfn rf6{8{ PsfpG6]G6\; ;+:yf (Institute of Chartered
Accountants of Nepal – ICAN) åf/f cg'kfngsf]
nflu ;"lrt ul/Psf Joj:yf cg';f/ g]kfn /fi6«
a}s
+ sf] lgb]l{ zsf @)&* sf] lgb]z
{ g gDa/ $ df lglb{i6
eP/ tof/ ul/Psf 5g\ .
@=@= ;dLIff cjlw / ljQLo ljj/0fsf] cg'df]bg
ljQLo k|ltj]bg cg'df]bgsf nflu k|:t't x'bF f ;dfj]z
ul/Psf ljQLo ljj/0f / ljQLo ljj/0f ;DaGwL
101
 l6Kk0fLx? k'; %, @)&( df a;]sf] %*! cf}+ ;~rfns
;ldltsf] a}7sdf k|:t't eO{ cg'df]bg ePsf] xf] .
of] k|ltj]bg cfufdL @% cf}+ jflif{s ;fwf/0f ;efsf]
cg'df]bgsf] lgldQ l;kmfl/z ul/Psf] 5 .
@=#= sfof{Tds tyf k|:t'lts/0f d'bf| (Functional and
Presentation Currency)
ljQLo k|ltj]bg g]kfnL ?k}ofF -g]?_ df tof/ kfl/Psf]
5 . a}s
+ n] sf/f]af/ ug]{ d'bf| klg oxL g} xf] . ;a}
c+snfO{ cGoyf pNn]v gePsf] cj:yfdf afx]s ?k}ofFdf
pNn]v ul/Psf] 5 .
@=$= cg'dfg, dfGotf, ljj]ssf] k|of]u
g]kfn ljQLo k|ltj]bgdfg (NFRS) adf]lhd ljQLo
ljj/0f tof/ ubf{ a}s
+ n] lglZrt dfGotfx?df cfwfl/t
eO{ ljleGg cg'dfgx? tof/ u/L ljQLo ljj/0f agfpg
pko'Qm x'g] ;j{dfGo l;4fGt /lx cfPsf] 5 .
oL cg'dfgx? pknAw hfgsf/L / a+s } Joj:yfkgsf
:jljj]sdf cfwfl/t x'G5g\ . cGo ljsNkx? cem a9L
pko'Qm x'g;Sy] eGg] klg lgwf{/0f x'g ;S5 . cfÇgf]
kl/l:ylt / ;~rfng jftfj/0fsf] cfwf/df n]vfdfg
gLltx?, a+s
} sf] d'gfkmf, ljQLo l:ytLsf] ljj/0f /
ljQLo ljj/0fsf] k|ltj]bgdf k|:t't ul/Psf cGo line
item l6Kk0fLx?;Fu} ;dfj]z ul/Psf] 5 . jf:tljs
ljQLo glthfx? cg'dfg u/] eGbf km/s kg{ ;Sb5g\
/ slxn] sfxL+ o:tf cg'dflgt eGbf lgs} km/s klg
/xg ;S5 .
NFRS cg';f/ a}s + n] ljQLo cg'dfg / wf/0ff agfpg'
kg]{ x'G5 h;n] ;DklQ, bfloTj / ;+efljt bfloTj /
;DklQdf c;/ ub{5 . a}s + n] ljQLo ljj/0f tof/ ubf{
pQm cg'dfg / cGtlg{lxt dfGotfnfO{ nfu" ug]{ ul/Psf]
5, pQm dfGotfx? ;do ;dodf kl/dfh{g klg ug]{
ul/Psf] 5 . kl/dflh{t cg'dflgt dfGotfnfO{ kl/dfh{g
ul/Psf] ;do ;Dd nfu" ug]{ ul/Psf] 5 . ;fy}, kl/jt{gsf]
k|efj / k|sl[ t klg pNn]v ug]{ ul/Psf] 5 . ljj/0fdf
cg'dfg ul/Psf] :yfgdf To;nfO{ pNn]v ul/Psf] 5 .
s'g} ljQLo glthfsf] cg'dfgdf kl/jt{g x'bF f kg]{ k|efj /
kl/jt{gnfO{ klg ;f]sf] sf/0f ;lxt pNn]v ul/Psf] 5 .
@=$=! Joj;fosf] lg/Gt/tf (Going Concern)
ljQLo ljj/0f Going Concern sf] cjwf/0ffdf cfwfl/t
eO{ tof/ ul/Psf] 5 . a}s+ df ljt/0f ul/Psf] ;|ft] ,
;fwgn] a}s
+ n] eljiodf cfDbfgL ug]{ Joj;fonfO{ klg
;Daf]wg ug]{ u/L cg'dfg ul/Psf] 5 . pQm cg'dfgdf
102
a}s
+ sf] ;~rfns ;ldltn] k'g/fjnf]sg ug],{ ;+zf]wg ug],{
kl/jt{g ug]{ u/]sf] 5 . pQm cg'dfg ug{sf nflu a}s
+ sf]
;~rfns ;ldltn] a[xt ?kdf ljdz{ u/L eljiodf
cfpg ;Sg] cj:yf, d'gfkmf, t/ntf, ljQLo ;|ft] tyf
cGo cfofdx?df lj:t[t ?kdf 5nkmn ug]{ u/]sf] 5 .
@=% n]vf gLltdf kl/jt{g
NFRS n] n]vf°gn] lgwf{/0f u/]sf] cfjZos dfg]sf]
;a} ;DklQ / bfloTj n]vf°g ub},{ NFRS n] cjnDag
u/]sf] ;DklQ / bfloTjsf] ckn]vf°g ub}{ / ;DklQ /
bfloTjsf] n]vf°gdf NFRS sf] dfkg nfu" ub}{ a}s
+ n]
ljQLo ljj/0f g]kfn ljQLo k|ltj]bgdfg adf]lhd
tof/ kf/]sf] 5 .
of] jif{sf] n]vf gLltdf s'g} kl/jt{g ul/Psf] 5}g .
@=^= l/kf]l6{ª Pronouncement
a}s
+ n] ljQLo ljj/0f tof/ ug{sf nflu g]kfn n]vfdfg
af]8{ (Accounting Standards Board – ASB) af6 @)&)
efb| @* ut] hf/L g]kfn ljQLo k|ltj]bgdfg (Nepal
Financial Reporting Standrard-NFRS) sf cfwf/df
x'g] 5 . NFRS n] cGt/f{li6«o n]vfdfg af]8{ (IASB) n]
hf/L u/]sf] cGt/f{li6«o ljQLo dfgs (IFRS) nfO{ ;a}
lx;fadf ;Daf]wg u/]sf] 5 .
oBlk, g]kfn rf6{8{ PsfpG6]G6\; ;+:yfg (ICAN) n] !*
h'nfO{ @)@@ sf] ;"rgf dfkm{t NFRS 9 sf] Para 5.4
-k|efjL Aofh b/_ / Para 5.5 (Impairment) sf] nflu
ASB sf] l;kmfl/;df j}slNks lalw / :ylut cjlwsf]
carve out k|bfg u/]sf] 5 .
@=& gofF hf/L ul/Psf] t/ sfof{Gjog gePsf] n]vfdfg
ljQLo pks/0fsf] l/kf]l6{ªsf] nflu, NAS #@ ljQLo
pks/0f, k|:t'lts/0f, NAS #( ljQLo pks/0f
n]vfÍsg / dfkg / NFRS & adf]lhdsf] ljQLo
pks/0f– k|s6Ls/0f nfu" ul/Psf] 5 . ljQLo
pks/0fx¿sf] juL{s/0fsf] nflu NFRS ( cg'kfngf
ul/Psf] 5 .
NFRS sf] ljleGg ldltdf pb\3f]if0f kl5 IASB af6
s]xL gofF n]vfdfg / jt{dfg n]vfdfgdf ;+zf]wg /
JofVof hf/L ePsf] 5 . PP;aL g]kfnn] o;nfO{ NFRS
;Fu ;dfj]z u/fPkl5 oL nfu" ul/Psf] 5 . ICAN n]
NFRS @)!* 3f]if0ff u/L nfu" u/]sf] 5 .
g]kfn rf6{8{ PsfpG6]G6\; ;+:yfgn] h'nfO{ %, @)@! sf]
 ;"rgf dfkm{t NFRS !& "Insurance Contract" :yug
ul/ h'nfO{ !^, @)@# sfof{Gjog ug]{ ePsf] 5 .
@=* c+uLsf/ gul/Psf gofF n]vfdfg / JofVof
lgDg ;+zf]wgx¿ clgjfo{ 5}gg\ / a}s
+ åf/f ckgfOPsf]
5}g . a}s
+ n] xfn oL ;+zf]wgx¿sf] lj:t[t k|efjsf]
d"NofÍg ul//x]sf] 5 .
The International Accounting Standards Board
(IASB) n] “Defnition o Accounting Estimate
(Amendments to IAS 8)” ;+:yfn] leGgtf 5'6o\ fpg
k|sfzg u/]sf] 5 . o; ;+zf]wg hgj/L @)@# df jf
kl5 ;'? x'g] jflif{s cjlwx¿sf] nflu k|efjsf/L 5g\ .
@=( l8:sfplG6· (Discounting)
;DklQ / bfloTjdf u}/ rfn' (Non-Current) ePsf] k|efj
pNn]vgLo (Material) ePsf] cj:yfdf l8:sfplG6ª
nfu' ul/Psf] 5 .
@=!) NFRS sfof{Gjogsf] ;Lldttf
hxfF hfgsf/L kof{Kt?kdf pknAw 5}gg\ jf c+uLsf/
ug{sf] nflu cJojxfl/s 5g\ NFRS sfof{Gjogsf To:tf
ckjfbx?nfO{ pNn]v ub}{ ;DalGwt v08df /flvPsf] 5 .
#= k|dv' n]vf gLltx¿
#=! dfkgsf] cfwf/
ljQLo ljj/0f lgDg j:t'ut dxTjsf] cfwf/df pNn]v
ul/P afx]s P]ltxfl;s d"Nodf tof/ kfl/Psf] 5 M
ljQLo ;DklQ / bfloTjnfO{ logsf] ;'?jflt n]vf°g fair
value df dfkg ul/Psf] 5 . FVTOCI / FVTPL ljQLo
pks/0fsf] To;kl5sf] n]vf°g fair value df dfkg
ul/Psf] 5 . nufgL ;DklQ fair value df dfkg ul/Psf]
5.
kl/eflift nfe of]hgfsf] bfloTj n]vf°g ubf{ kl/eflift
nfe of]hgfsf] jt{dfg d"Nodf of]hgf ;DklQ, n]vf°g
gul/Psf] ;]jf nfut / n]vf°g gul/Psf] ladfl°s
gf]S;fgnfO{ 36fP/ b]vfpg] gLlt 5 . n]vf°g gul/Psf]
ladfl°s nfe ePdf kl/eflift nfe of]hgfsf] jt{dfg
d"Nodf hf]8g\ ] gLlt 5 .
#=@ PsLs/0fsf] cfwf/
s_ Jofkf/ PsLs/0f
Jofkf/ PsLs/0f clwu|x0f ldltdf clwu|x0f ljlw
Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&(
k|of]u u/L n]vf°g ul/G5 -a}s
(acquisition method) + df
ha lgoGq0f :yfgfGt/0f x'G5_ .
lgoGq0f eg]sf] s'g} ;+:yfsf] ultljlwaf6 kmfObf lng
;+:yfsf] ljQLo / ;~rfng gLltx¿ th{d' f ug]{ /
;f] cg';f/ ;+:yf ;~rfng ug]{ zlQm xf] . lgoGq0fsf]
lgwf{/0f ubf{ ;d"xn] ;Defljt dtbfg clwsf/x¿nfO{
ljrf/ ub{5 h'g jt{dfgdf k|of]uof]Uo 5g\ .
clwu|x0fsf] ldltdf VoftLnfO{ a}s
+ n] b]xfo adf]lhdsf]
/sdnfO{ ;dfof]hg u/L dfkg u5{ M
l :yfgfGt/0f ul/Psf] k|ltkmnsf] fair value clwu|x0fdf u}/
lgolGqt :jfy{sf] n]vf°g ul/Psf] kl/df0f, ;fy} Joj;fo
PsLs/0f r/0fd} xfl;n ePdf, Jofkf/ ;+of]hgdf k"jj{ t\
O{lSj6L :jfy{sf] fair value, clwu|x0f ul/Psf] n]vf°g
ug{ ;lsg] ;DklQ / n]vf°g ug{ ;lsg] bfloTjsf] v'b
n]vf°g /sd -;fdfGotofM fair value_
l ha cltl/Qm /sd C0ffTds x'G5 gfkmf jf gf]S;fgdf
tTsfn vl/b nfe (Bargain Purchase Gain)
n]vf°g ul/G5 .
l k|ltkmn :yfgfGt/0fdf k"jj{ t\ ;DaGwsf] r'Qmf /sd
;dfj]z ePsf] x'bg} . o:tf] /sd ;fdfGotof gfkmf jf
gf]S;fgdf n]vf°g ul/G5 .
l C0fkq jf O{lSj6L lwQf]kqsf] lgisfzg vr{ afx]s
Joj;fo ;+of]hg;“u ;DalGwt vr{ gfkmf gf]S;fgdf
n]vfÍg ul/G5 .
l s'g} klg ltg{k' g]{ ;Defljt bfloTjnfO{ clwu|x0f ldltdf
fair value df dfkg ul/G5 . olb ltg{k ' g]{ ;Defljt
bfloTjnfO{ O{lSj6Lsf] ¿kdf juL{st[ ul/Psf] 5 eg]
of] k'gdf{kg x'bF g} / r'Qmf /sd O{lSj6Ldf ;dfof]hg
ul/G5 . cGoyf, dfkg cjlwsf] ;dfof]hg afx]s ;Defljt
k|ltkmnsf] fair value df kl5Nnf] kl/jt{gx¿nfO{ gfkmf
jf gf]S;fgdf klxrfg / n]vf°g ul/G5 .
cfly{s jif{ @)&*÷&( df s'g} Jofkf/ PsLs/0f ul/Psf]
5}g .
v_ u}/ lgolGqt :jfy{ (Non Controlling Interest)
x/]s Jofkf/ PsLs/0fdf a}s + n] ufleg] ;+:yfdf x'g]
u}/ lgolGqt :jfy{ dfkg b]xfo adf]lhd ul/G5 M
Fair value df jf ufleg] ;+:yfsf] v'b ;DklQsf] a}s
+ sf]
afx]ssf] :jfldTjsf] cg'kftdf lgoGq0fdf xfgL gx'g]
103
 To:tf sf/f]af/nfO{ a}s
+ n] :jfldTj wgLsf] x}l;otdf
u/]sf] sf/f]af/ dfgL a}s
+ tyf ;xfos ;+:yfn] n]vf°g
u5{g . u}/–lgolGqt gfkmfx¿df ;dfof]hg ;xfos
;+:yfsf] v'b ;DklQsf] cg'kftdf cfwfl/t x'G5 .
Vofltsf] nflu s'g} ;dfof]hg ul/b}g / s'g} gfkmf jf
gf]S;fg n]vf°g ul/b}g .
u_ ;xfos sDkgLx?
;xfos sDkgLx? a}s + sf] lgoGq0f ePsf sDkgLx?
x'g\ . s'g} ;+:yf;Fusf] ;+nUgtfsf] sf/0f kl/jt{gzLn
k|ltkmnsf] clwsf/ ePdf / To:tf] ;+:yfsf] gfkmfdf
c;/ kfg]{ zlQm ePdf a}s + n] ;f] ;+:yfnfO{ lgoGq0f u5{ .
;xfos sDkgLx?sf] ljQLo ljj/0fx? PsLs[t ljQLo
ljj/0fdf ;d]l6Psf] 5 .
a}s
+ n] cfgf] lgoGq0fdf Ps jf PseGbf a9L tTjx?
kl/jt{g eP gePsf] c“fsng ug{ k'gM d"Nof°g
u5{ . PsLs[t ljQLo ljj/0f tof/ kfbf{ ;DklQ, bfloTj,
cfDbfgL, vr{ / gub k|jfx d'Vo sDkgL;Fu p:t} u/L
hf]l8G5 . ;xfos sDkgLdf d'Vo sDkgLsf] nufgL / d'Vo
sDkgLsf] O{lSj6Lsf] c+z k"0f{ ?kdf x6fOG5 . PsLs[t
ljQLo ljj/0f agfpg] a]nfdf cGt/ ;d"x sf/f]af/;Fu
;DalGwt ;DklQ tyf bfloTj, cfDbfgL, vr{ / gub
k|jfxnfO{ k"0f{?kdf x6fOG5 .
3_ lgoGq0f u'dfpg' (Loss of Control)
lgoGq0f u'dfPdf a}s
+ n] ;xfos sDkgLsf] ;DklQ tyf
bfloTj ckn]vf°g ub{5 . u}/ lgolGqt :jfy{sf] /sd
tyf ;xfos sDkgL;Fu ;DalGwt O{lSj6Ldf ;l~rt
?kfGt/0f gf]S;fgnfO{ klg ckn]vf°g ul/G5 . ;fy},
klxNo} cGo lj:t[t cfDbfgLdf n]vf°g ul/Psf] d'Vo
sDkgLsf] tTjx?nfO{ gfkmf jf ;l~rt gfkmfdf pko'Qm
9+uaf6 k'gj{uL{s/0f ul/G5 . lgoGq0f Ifltaf6 x'g]
clwz]if jf gf]S;fgnfO{ gfkmf jf gf]S;fgdf n]vf°g
ul/G5 . k"j{ ;xfos sDkgLdf a}s+ sf] s'g} :jfy{ /xFbf
To:tf :jfy{x? fair value df dfkg ul/G5 . o;kl5,
o;nfO{ O{lSj6Ldf n]vf°g ul/Psf] nufgL jf a}s + sf]
ljQLo pks/0fsf] gLltcg';f/ n]vf°g ul/G5 .
ª_ ljz]if p2]Zo ;+:yf (special purporse entity)
s'g} ;+sl' rt jf pko'Qm 9+uaf6 kl/eflift p2]Zo k|fKtLsf]
nflu :yfkgf ul/Psf] ;+:yf g} ljz]if p2]Zo ;+:yf xf] .
o;nfO{ a}s + ;Fusf] ;DaGwsf] dxTj ;fy} o;sf] hf]lvd
/ kl/0ffdsf] cfwf/df lgoGq0fsf] ls6fg / tt\kZrft
PsLs/0f ul/G5 .
104
b]xfo adf]lhdsf] kl/l:yltn] a}s
+ sf] laz]if p2]Zo ;+:yfdf
lgoGq0f /x]sf] s'/f ;+st] ub{5 / a}s + n] kmn:j¿k
;f] ;+:yf PsLs/0f ub{5 M
l o:tf] ;+:yfsf] lqmofsnfkx? a}s + sf] nflu / o;sf] ljz]if
Joj;fo cfjZostf cg';f/ ;~rflnt ul/G5 h;sf sf/0f
To:tf] ;+:yfsf] ;~rfngsf] sf/0f a}s + nfO{ kmfObf x'G5 .
l To:tf] ;+:yfsf] lqmofsnfkaf6 clwsf+z kmfObf x'g] u/L
a}s
+ ;Fu lg0f{o clwsf/ ePdf jf :jlgoGq0f k|0ffnL
:yfkgf u/L a}s + ;Fu lg0f{o clwsf/ x'G5 .
l To:tf] ;+:yfaf6 x'g] clwsf+z kmfObf k|fKt ug]{ clwsf/
a}s+ ;Fu ePdf / To:tf] ;+:yfsf] lqmofsnfkaf6 a}s + nfO{
klg hf]lvd x'g ;S5 .
l a}s + n] To:tf] ;+:yfsf] lqmofsnfkaf6 x'g] clwsf+z nfe
k|fKt ug{sf] nflu clwsf+z hf]lvdsf] lhDd]jf/L jf
:jfldTj lnG5 .
r_ PsLs[tdf x6fO{Psf n]gb]gx?
;a} cGt/ ;d"x df}Hbft / sf/f]af/, cGt/ ;d"x
sf/f]af/af6 k|fKt x'g] ;fsf/ gePsf] cfDbfgL jf vr{
-ljb]zL d'bf| ;6xLaf6 k|fKt x'g] cfDbfgL / gf]S;fg afx]s_
nfO{ PsLs[t ljQLo ljj/0f tof/ ubf{ /2 ul/G5 . olb
s'g} Iflt x'g] k|df0f 5}g eg] ;fsf/ gePsf] gf]S;fgnfO{
klg ;fsf/ gePsf] cfDbfgLh:t} u/L /2 ul/G5 .
#=# gub jf gub ;dfg
gub jf gub ;dfg eGgfn] cfkm";uF ePsf] gub
df}Hbft a}s
+ tyf ljQLo ;+:yfdf /x]sf] df}Hbft dfu tyf
cNk;"rgfdf k|fKt x'g] /sd / ufleg] ldlt eGbf tLg jf
tLg dlxgf eGbf sd kl/kSjtf cjlw ePsf] clt t/n
ljQLo ;DklQ a'lemG5 . a}s + n] cNksflng k|ltj4tf k"/f
ug{ k|of]u ug]{ / fair value kl/jt{g x'g gu0o hf]lvd
ePsf] ljQLo ;DklQ g} gub tyf gub ;dfg xf] .
ljQLo cj:yfsf] ljj/0fdf gub / gub ;dfgnfO{
kl/zf]lwt d"Nodf /flvG5 .
#=$ ljQLo ;DklQ / ljQLo bfloTj
s_ klxrfg / n]vf°g
a}s
+ n] k|f/lDes ?kdf cfÇgf] ljQLo cj:yfsf] ljj/0fdf
ljQLo ;DklQ jf bfloTjnfO{ ta dfq} n]vf°g ul/G5
ha of] pks/0fsf] cg'aGwg Joj:yfsf] kIf (Party to
Contractual Provision) x'G5 . a}s + n] ;'?df shf{ /
;fk6L, lgIf]k / C0f ;'/If0fkqx? / ;xfos bfloTjx¿
pgLx¿sf] pTklQ ePsf] ldltdf n]vf°g ub{5 h'ga]nf
 a}s
+ pks/0fsf] cg'aGwg Joj:yfsf] kIf aG5 . O{lSj6L
pks/0fdf nufgL, lwtf]kq, C0fkq, ;/sf/L ;'/If0fkq,
/fi6« a}s
+ sf] C0fkq jf lgIf]k lnnfdL, l/e;{ l/kf], k|i6
vl/bnfO{ Jofkf/sf] ldltdf, n]vf°g ul/G5 . ljQLo
;DklQsf] lgoldt x'g] vl/b / laqmLnfO{ r'Qmf x'g]
ldltdf n]vf°g ul/G5 .
v_ juL{s/0f
c_ ljQLo ;DklQ
a}s
+ n] ljQLo ;DklQx¿ Joj:yfkg ug{sf nflu a}s + sf]
Business Model / ljQLo ;DklQsf] cg'alGwt gub
k|jfx (Contractual Cash Flow) ljz]iftfx?sf] cfwf/
df kl/zf]lwt nfut jf fair value df dfkg ul/g] ljQLo
;DklQsf] ?kdf juL{s/0f u5{ . ljQLo ;DklQsf] b'O{
ju{x? o;k|sf/ 5g\ M
cc_ kl/zf]lwt nfutdf dfkg ul/g] ljQLo ;DklQ
(Financial Asset measured at Ammortised Cost)
a}s
+ n] tnsf b'j} zt{x? k"/f ePsf] v08df kl/zf]lwt
nfutdf dfkg ul/Psf] ljQLo ;DklQnfO{ juL{s/0f u5{ M
l cg'alGwt gub k|jfx (Contractual Cash Flow)
;+sng ug{sf] nflu ;DklQ /fVg] p2]Zo ePsf] Jofkf/
df]8ncGtu{t ;DklQ /x]df /,
l ljQLo ;DklQsf] ;Demf}tf ;t{x¿n] lglb{i6 ldltdf gub
k|jfx x'G5 / Tof] df}Hbft /sdsf] ;fFjf jf Jofh /sdsf]
dfq e'QmfgL xf] .
ccf_ Fair Value df dfkg ul/Psf] ljQLo ;DklQ
kl/zf]lwt d"Nodf dfkg ul/Psf] afx]ssf ljQLo ;DklQ
fair value df dfkg ul/G5 . fair value df dfkg ul/Psf]
ljQLo ;DklQ b]xfo adf]lhd juL{s/0f ul/G5 M
l gfkmf jf gf]S;fg dfkm{t fair value df dfkg ul/g]
ljQLo ;DklQ
ljQLo ;DklQ gfkmf jf xflgsf] dfWodaf6 fair value
sf] ¿kdf juL{st[ ul/G5 olb ltgLx¿ Jofkf/sf] nflu
/flvPsf] 5 (Held for Trading) jf gfkmf jf gf]S;fgsf]
dfWodaf6 fair value df lglb{i6 ul/Psf] 5 . k|f/lDes
klxrfg / n]vf°gdf sf/f]af/ nfut clwu|x0f nfut
xf] eg] gfkmf jf gf]S;fgsf] dfWodaf6 ul/G5 . To:tf,
;DklQ kl5 fair value df gflkG5g\ / fair value df
kl/jt{gx¿ gfkmf jf gf]S;fgsf] ljj/0fdf klxrfg /
n]vf°g ul/G5 .
l cGo lj:t[t cfDbfgL dfkm{t fair value df dfkg ul/g]
ljQLo ;DklQ
Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&(
k|f/lDes ?kdf Jofkf/sf] nflu g/flvPsf] / n]vf°g
ul/Psf] O{lSj6L pks/0fdf ul/Psf] nufgL a}s + n]
pks/0fsf] fair value df ePsf] kl/jt{gnfO{ cGo lj:t[t
cfodf n]vf°g ug]{ u/L ckl/jt{gLo 5gf}6 u5{ eg] cGo
lj:t[t cfDbfgL dfkm{t fair value df dfkg ul/g] ljQLo
;DklQsf] ¿kdf juL{st[ ul/g'k5{ . To:tf ;DklQ kl5
fair value df dfkg x'G5g\ / fair value df kl/jt{gx¿
cGo lj:t[t cfDbfgLdf n]vf°g ul/G5 .
g]kfn n]vfdfg af]8s { f] ldlt @)&&÷)&÷)$ sf]
lg0f{o cg';f/ o; lsl;dsf] O{lSj6L pks/0fsf] lg;u{
ePdf kl5Nnf] jif{sf] fair value movement nfO{ cGo
lj:t[t cfDbfgL / ;dLIff jif{sf] gfkmfnfO{ gfkmf gf]S;fg
lx;fadf n]vf°g ul/G5 .
cf_ ljQLo bfloTj
ljQLo hdfgt / C0f k|lta4tf afx]s cGo ljQLo
bfloTjx?nfO{ a}s
+ n] o;/L juL{s/0f u/]sf] 5 M
l gfkmf jf gf]S;fg dfkm{t fair value df dfkg ul/g]
ljQLo bfloTjx?
olb Jofkf/sf] nflu /flvPsf] xf] eg] jf gfkmf jf
gf]S;fgsf] dfWodaf6 fair valuedf lglb{i6 ul/Psf] 5 eg]
ljQLo bfloTj d'gfkmf jf gf]S;fg dfkm{t fair value df
dfkg ul/g] ljQLo bfloTjx?sf] ¿kdf juL{st[ ul/Psf]
5 . k|f/lDes klxrfg / n]vf°gdf sf/f]af/ nfutx¿
clwu|x0f;“u k|ToIf ?kn] ;DalGwt eP gfkmf jf gf]S;fg
vftfdf n]vf°g ul/G5 . tf]lsPsf] ljz]if bfloTjx¿
afx]s, bfloTjsf] shf{ hf]lvddf ePsf] kl/jt{gsf]
sf/0f fair value df ePsf] kl/jt{gnfO{ cGo lj:t[t
cfDbfgLdf n]vf°g ul/Psf] 5 .
l kl/zf]lwt nfutdf dfkg ul/Psf] ljQLo bfloTjx?
gfkmf jf gf]S;fgsf] dfWodaf6 fair value df dfkg
ul/Psf] ljQLo bfloTjx?nfO{ afx]s cGo ljQLo bfloTjnfO{
kl/zf]lwt nfutdf k|efjsf/L Jofhb/ ljlw k|of]u u/]/
dfkg u/L kl/zf]lwt nfutdf juL{s/0f ul/G5 .
u_ dfkg
c_ k|f/lDes dfkg (Initial Measurement)
gfkmf jf gf]S;fgsf] dfWodaf6 dfkg ul/Psf] afx]ssf]
ljQLo ;DklQ jf ljQLo bfloTj ;'?sf] fair value df
sf/f]af/ /sd hf]8/] jf 36fP/ dfkg ul/G5 . gfkmf jf
gf]S;fg dfkm{t fair value df dfkg ul/g] ljQLo ;DklQ
/ ljQLo bfloTjsf] ;DaGwdf sf/f]af/ nfut gfkmf jf
gf]S;fgsf] ljj/0fdf n]vf°g ul/G5 .
105
 cf_ kl5sf] dfkg (Subsequent Measurement)
ljQLo ;DklQ jf ljQLo bfloTj kl5 juL{s/0fsf]
cfwf/df fair value df jf kl/zf]lwt nfutdf dfkg
ul/G5 . kl/zf]lwt nfutdf dfkg ul/Psf] juL{st[
;DklQ jf bfloTj kl5 k|efjsf/L Jofhb/ ljlw k|of]u
u/]/ kl/zf]lwt nfutdf dfkg ul/Psf] 5 .
#=$=@ Fair Value sf] lgwf{/0f
ljQLo ;DklQ jf ljQLo bfloTjsf] kl/zf]lwt nfut
eg]sf] To:tf] /sd xf] h;df ljQLo ;DklQ jf ljQLo
bfloTj k|f/lDes n]vf°g ul/Psf] /sddf ;fFjfsf]
k'0f{ e'QmfgL, k|efjsf/L Jofh ljlwåf/f dfkg ul/Psf]
;+lrt kl/zf]wg -k|f/lDes /sd / kl/;f]lwt /sdsf]
leGgtf_ / Iflt jf c;+sngsf] sf/0f x'g] sdLnfO{ 36fO{
kl/0ffd:j?k cfPsf] /sdnfO{ a'lemG5 .
Fair value df juL{s/0f ul/Psf ljQLo ;DklQ kl5 fair
value df dfkg ul/G5 . ljQLo ;DklQsf] fair value
df gfkmf jf gf]S;fgsf] dfWodaf6 kl5 x'g] fair value
kl/jt{gnfO{ gfkmf jf gf]S;fgsf] ljj/0fdf n]vf°g
ul/G5 hasL cGo lj:t[t cfodfkm{t fair value dfkg
ul/g] ljQLo ;DklQnfO{ cGo lj:t[t cfodf klxrfg /
n]vf°g ul/G5 .
#=$=! ckn]vf°g (De-Recognition)
ljQLo ;DklQsf] ckn]vf°g
ha a}s+ sf] ljQLo ;DklQaf6 gub k|jfxsf] cg'alGwt
clwsf/ (Contractual Right) ;dfKt x'G5 jf ha a}s
+ n]
sf/f]af/df cg'alGwt gub k|jfx k|fKt ug]{ clwsf/
x:tfGt/0f u5{ h;df ljQLo ;DklQsf] ;a} hf]lvd /
k|ltkmn x:tfGt/0f x'G5 jf h;df a}s
+ n] g t k|ltkmn
x:tfGt/0f u5{ g t hf]lvd x:tfGt/0f u5{ t/ ljQLo
;DklQsf] lgoGq0f /fVb}g To;a]nf a}s + n] ljQLo
;DklQnfO{ ckn]vf°g u5{ .
x:tfGt/0f ul/Psf] ljQLo ;DklQdf s'g} klg :jfy{ h'g
a}s
+ åf/f agfOPsf] jf sfod /flvPsf] 5 eg] o;nfO{
5'§} ;DklQ jf bfloTjsf ¿kdf n]vf°g ul/G5 . ljQLo
;DklQsf] ckn]vf°gdf ;DklQsf] -jf x:tfGt/0f
;DklQsf] c+z ljlgof]hg ul/Psf] /sd_ / k|fKt k|ltkmn
-h;df s'g} gofF ;DklQ ;dfj]z u/L gofF bfloTj 36fO_
sf] leGgtf gfkmf jf gf]S;fgdf n]vf°g ul/G5 .
ljQLo bfloTjsf] ckn]vf°g
bfloTj ekf{O{ ul/of] jf /2 ul/of] jf Dofb ;dfKt eof]
eg] ljQLo bfloTj ckn]vf°g ul/G5 . hxfF ljBdfg
ljQLo bfloTj Ps} C0fbftfaf6 c? laleGg zt{x¿ jf
ljBdfg bfloTjsf ;t{x¿df kof{Kt ;+zf]wg ul/Psf]
106
x'G5 / gof bfloTjn] ;f6f;f6 ul/G5, To:tf] ;f6f;f6 jf
;+zf]wg ePsf] v08df d"n bfloTjsf] ckn]vf°g / gofF
bfloTjsf] n]vf°g ul/G5 . d"n ljQLo bfloTjsf] lstfaL
d"No / e'Qmfg ul/Psf] k|ltkmn aLrsf] leGgtf gfkmf jf
gf]S;fgsf] ljj/0fdf n]vf°g ul/G5 .
Fair value eg]sf] Tof] d"No xf] h'g dfkg ldltdf ahf/
;xefuLx¿aLr Jojl:yt sf/f]af/ ePsf] cj:yfdf
;DklQ a]Rbf kfO{g] jf bfloTj x:tfGt/0f ubf{ ltl/g]
/sd xf] . bfloTjsf] Fair value n] o;sf] sfof{Gjog
hf]lvd k|ltlalDat ub{5 .
NAS !& cGtu{t k§fx¿sf] ;Gbe{df, Fair value eg]
sf] hfgsf/, OR5's kIfaLr dfkg ldltdf arms length
transaction df ;DklQ ljlgdo ug{ jf bfloTj r'Qmf
ug{ ;lsg] d"No xf] .
lgDg tx cg';f/ fair value lgwf{/0f ul/G5 M
tx ! M Fair value dfkg eGgfn] ;f]xL lsl;dsf] ;Dklt
of bfloTjsf] ;lqmo ahf/df cjl:yt c;dfof]lht
;"lrs[t (Unadjusted quoted) d"No hgfpF5 .
tx @ M tx @ d"Nof°gx? eGgfn] p:t} pks/0fx?sf]
;lqmo of lglis[o ahf/df /x]sf] pb[t d"NonfO{ cfwf/
dfgL Pp6f df]8n cg';f/ dfkg ul/G5 . df]8n tof/
ubf{ ;Dk"0f{ cfutx? (Input) k|i6 ?kdf JofVof x'g] u/L
tof/ ug'{ k5{ .
tx # M tL ljQLo pks/0f hxfF Ps jf Ps eGbf a9L
cjnf]sg ug{ g;lsg] (unobservable) cfwf/x? k|of]u
eO{ dfkg x'G5g\ .
+ n] ljQLo pks/0fsf] fair value Tof] pks/0fsf]
a}s
;lqmo ahf/df ;"rLs[t d"Nox¿ k|of]u pknAwtfsf]
cfwf/df dfkg ub{5 . olb ;"rLs[t d"Nox¿ ;lhn};uF
/ lgoldt ¿kdf pknAw 5g\ eg] ahf/nfO{ ;lqmo
dflgG5 / arm's length sf] cfwf/df jf:tljs / lgoldt
¿kdf x'g] ahf/ sf/f]af/ k|ltlglwTj ub{5 . olb Ps
ljQLo pks/0fsf] nflu ahf/ ;lqmo 5}g eg] a}s + n]
d"Nof°g ljlw k|of]u u/L fair value :yfkgf ub{5 . d"No
lgwf{/0f ljlwdf hfgsf/, OR5's kf6L{x¿ -olb pknAw
5_ aLrsf arm's length sf/f]af/ ;dfj]z x'G5 .
k|f/lDes n]vf°g ubf{ ljQLo pks/0fsf] fair value sf]
 pQd k|df0f eg]sf] sf/f]af/ d"No xf] -cyf{t lbOPsf] jf
k|fKt ul/Psf] k|ltkmnsf] fair value_ . oBlk k|f/lDes
klxrfg / n]vf°gdf ljQLo pks/0fsf] fair value o;sf]
sf/f]af/ d"Nodf leGg x'g ;S5 . olb To:tf fair value
pxL pks/0fdf xfnsf] cGo k|ToIf ahf/ sf/f]af/sf]
;fy t'ngf u/]/ k|dfl0ft ul/Psf] 5 -;+zf]wg lagf_ jf
d"Nof°g ljlw k|of]u u/L Variable df s]jn k|ToIf ahf/
af6 cf+s8f ;dfj]z ul/Psf] 5 eg] ta leGgtf z'?jftL
klxrfg / n]vf°gdf gfkmf jf gf]S;fgdf klxrfg /
n]vf°g ul/G5 . cGo kl/l:yltdf leGgtf gfkmf jf
gf]S;fgdf t'?Gt n]vf°g x'bF g} t/ pko'Qm cfwf/df jf
pks/0fsf] cfo' el/df n]vf°g x'G5 jf ha pks/0f
;fl6G5 a]lrG5 jf x:tfGt/0f x'G5 .
;a} ;"lrs[t gePsf :jk"hF L nufgL nfutdf n]vfÍg
ul/Psf] 5 jf;nftsf] ldlt;Dd k|j4{s z]o/sf]
u}/Jofkf/nfO{ Wofgdf /fvL o:tf] z]o/sf] ahf/ d"No
ls6fgsf ;fy lglZrt ug{ ;lsb}g . t;y{, o:tf
nufgLx? k/n d"Nodf gf]S;fgL 36fO{ n]vfÍg ul/G5 .
#=$=# xfgL (Impairment)
k|To]s l/kf]l6{ª ldltdf a}s + n] ;DklQdf xfgL ePsf] jf
gePsf] s'g} ;+st] 5 ls 5}g egL d"Nof°g u5{ . olb
s'g} ;+st] 5 eg] k'gk{ f| lKt of]Uo /sd lgwf{/0f ul/G5 .
ljQLo ;DklQ jf ljQLo ;DklQsf] ;d"xdf xfgL gf]S;fgL
n]vf°g ul/G5 olb ;DklQsf] k|f/lDes n]vf°gkl5 x'g]
Ps jf a9L 36gfx¿sf] kl/0ffdsf] ¿kdf xfgLsf]
j:t'ut k|df0f 5 -gf]S;fg 36gf_ / Tof] gf]S;fg 36gf
-jf 36gfx¿_ sf sf/0f ljQLo ;DklQ jf ljQLo
;DklQ ;d"xsf] cg'dflgt eljio gubL k|jfxdf s'g]}
k|efj 5 ls 5}g egL ljZj;gLo cg'dfg ug{ ;lsG5 .
xfgLsf] j:t'ut d"Nof°gsf] nflu a}s + n] lgDgfg';f/sf]
a'bF fnfO{ Wofg lbG5 M
l C0fLn] Jofh jf ;fFjfsf] e'QmfgL glt/]sf] eP
l ha C0fLn] 6f6 klN6Psf] 3f]if0ff ug]{ k|lqmof cl3
a9fpF5 ta p;sf] bfloTj ekf{Od{ f l9nfO{ jf d'Qm x'G5 .
l hxfF a}s + n] C0fLsf] shf{ bfloTjsf] ;Gbe{df k'gk|fK{ tLsf]
sfg'gL ;xf/f ;'? u5{ .
l hxfF a}s+ n] C0fsf] ef}lts dfkmL jf tf]lsPsf] e'QmfgLx¿sf]
:yugsf] sf/0f k|bz{g u5{ / cfly{s bfloTj sd x'g]
u/L bfloTjsf] k'g;{/+ rgfsf] nflu ;xdlt hgfpF5 .
l tYof°n] ljQLo ;DklQ ;d"xsf] eljiosf] cg'dflgt gub
k|jfxdf dfkgof]Uo sdL 5 eGg] ;"lrt u/] klg oBkL
cem} k[ys ljQLo ;DklQsf] sdL n]vf°g ug{ ;Sb}g .
Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&(
a}s
+ n] shf{ ;fk6Lsf] / e'QmfgL ldlt;Dd wf/0f ul/Psf]
nufgL lwtf]x¿sf] xfgLsf] k|df0f k[ys ;DklQ /
;fd"lxs:t/ b'ad} f txdf ljrf/ ub{5 . ;a} k[ys ¿kdf
dxTjk"0f{ ;fk6Lx? / kl/zf]lwt nfutdf dfkg ul/Psf
nufgL lwtf]x? ljz]if xfgLsf] nflu d"Nof°g ul/G5 .
ljz]if xfgL n]vf°g gePsf shf{ ;fk6Lx?sf] xsdf
;fd'lxs ?kdf xfgL gf]S;fgL d"Nof°g ul/G5 .
kl/zf]lwt nfutdf dfkg ul/Psf Psn ?kdf dxTjk"0f{
gePsf shf{ ;fk6L tyf kl/zf]lwt nfutdf dfkg
ul/Psf nufgL ;'/If0fkqx?nfO{ kl/;f]lwt nfutdf
dfkg ul/Psf p:t} vfn] hf]lvd rl/q ePsf shf{
;fk6L / kl/;f]lwt nfutdf dfkg ul/Psf nufgL
;'/If0fkqx? ;Fu} /fv]/ ;fd"lxs ?kdf d"Nof°g ul/G5 .
cGo ljQLo ;DklQsf] Iflt k/LIf0f cfGtl/s / af≈o
;"rsf+s lg/LIf0f u/L jflif{s ?kdf ul/G5 .
;fd"lxs Ifltsf] cf+sng ubf{ a}s + n] C0f gltg]{ ;Defjgf
(Probability of Default) k'g:{ yfkgfsf] ;do / gf]S;fg
/sdsf] P]ltxfl;s k|jl[ Qx¿sf] (Historical Trend)
tYof+sLo df]8n k|of]u ub{5 . gf]S;fg b/x¿ / eljiosf]
k'gk|fK{ tLsf] ck]lIft ;do lgoldt ¿kdf jf:tljs
kl/0ffdx¿sf] lj¿4 a]Grdfs{ x'G5g\ .
s_ kl/zf]lwt nuftdf dfkg ul/Psf] ;DklQdf xfgL
gf]S;fg
kl/zf]lwt nfutdf n]vf°g ul/Psf] ljQLo ;DklQx¿
h:t} a}s
+ af6 afFsL /sd u|fxsnfO lbOPsf] shf{ ;fk6L
/ e'QmfgL cjlw;Dd wf/0f ul/Psf] nufgLsf] k|f/lDes
n]vf°gkl5 Ps jf Ps eGbf a9L 36gfsf] sf/0f
Iflt ePsf] xf] eGg] 7f]; k|df0f eP xfgL gf]S;fg
n]vf°g ul/G5 . xfgLsf] /sd ;DklQsf] lstfaL /sd
/ C0faf6 k'gk|fK{ tL ug{ ;lsg] /sdsf] leGgtfaf6
lgsflnG5 .
7"nf] /sd shf{ ;fk6Lsf] ?kdf lbOPsf] u|fxs -7"nf %)
C0fL / g]kfn /fi6« a}s + sf] lgb]z
{ g cg';f/ v/fa egL
n]vf°g ul/Psf C0fL_ Psn xfgL k/LIf0fsf] qmddf
d"Nof°g ul/G5g\ . C0fL;Fu a}s + sf] k'/fgf cg'ej /
lwtf]af6 k|fKt ug{ ;lsg] d"Nosf] cfwf/df C0fsf]
k'gM k|fKtL d"No cg'dfg ul/G5 . h;nfO{ Psn ?kdf
d"Nof°g ul/Psf] 5 / h;sf] xfgL 5}g ltgnfO{ p:t}
k|sl[ tsf] shf{ hf]lvd ljz]iftf ePsf ljQLo ;DklQsf]
;d'xdf /flvG5 / xfgLsf] nflu ;fd"lxs ?kdf d"Nof°g
ul/G5 . Joj:yfkgsf] k'/fgf cg'ejsf] cfwf/df x/]s
;d"xdf juL{s/0f ul/Psf] shf{ ;fk6Lsf] shf{ hf]lvdsf]
107
 tYof+s lgwf{/0f ul/G5 . xfgLsf] ;fd"lxs d"Nof°g ug]{
p2]Zon] a}s+ n] ;DklQnfO{ ^ a[xt\ Products sf] ?kdf
afF8s
] f] 5 M
!_ cfjlws -6d{_ nf]g
@_ ;jf/L shf{
#_ 3/ shf{
$_ JolQmut shf{
%_ rfn" k"hF L shf{
^_ cGo
g]kfn /fi6« a}s+ sf] shf{ gf]S;fgL Joj:yf
a}s+ sf] lgb]z
{ gdf pNn]v ul/Psf] Go"gtd shf{ gf]S;fg
Joj:yfsf] cwLgdf /xL a}s + sf] shf{ gf]S;fg Joj:yf
shf{ Ifltsf] ;3gtfsf] cfwf/df Joj:yfkgn] u/]sf]
d"Nof°gdf cfwfl/t 5 . /fi6« a}s + sf] lgb]z
{ g cg';f/
shf{ tyf ;fk6Lsf] juL{s/0fsf] cfwf/df !=# k|ltzt
b]lv !)) k|ltzt ;Defljt gf]S;fgLsf] Joj:yf ul/Psf]
x'G5 .
c+uLsf/ ul/Psf] gLlt (Policies Adopted)
ICAN n] Hff/L u/]sf] Carve out ;"rgf cg';f/ a}s + n]
shf{ / ;fk6Lx?df xfgL dfkg u/]sf] x'G5 / xfgL
Joj:yfsf nflu g]kfn /fi6« a}s
+ n] tf]ss
] f] dfkb08 /
NFRS ( df lgwf{l/0f ul/P adf]lhd h'g a9L x'G5 To;}
cg';f/ ul/G5 .
v_ cGo lj:t[t cfDbfgLdfkm{t fair value df juL{s/0f
ul/Psf] ljQLo ;DklQsf] Iflt
O{lSj6L pks/0fdf nufgL afx]s FVTOCI df dfkg
ul/Psf] ljQLo ;DklQsf] nflu xfgLsf] cfwf/e"t
k|df0f e]l6G5 5 eg] ;l~rt gf]S;fg -kl/zf]lwt nfut
/ xfnsf fair value sf] aLrsf] leGgtfsf_ ¿kdf dfkg
ul/G5 . k|f/lDes?kdf gfkmf jf gf]S;fgsf] ljj/0fdf
;dfj]z ul/Psf] xfgL gf]S;fgnfO{ O{lSj6Laf6
k'gj{uL{s/0f ub}{ gfkmf jf gf]S;fgdf /flvG5 . s'g} O{lSj6L
pks/0fsf] fair value cy{k0" f{ jf nfdf] ;do;Dd To;sf]
nfut eGbf tn uPdf To;nfO{ O{lSj6L ;'/If0fkqsf]
xfgL egL dflgG5 .
#=% Jofkfl/s ;DklQ
Jofkfl/s ;DklQ / bfloTjx? tL ;DklQ / bfloTjx? x'g\
h;nfO{ a}s
+ n] lgs6 eljiodf laqmL ug]{ jf k'gv{l/b ug]{
p2]Zo;lxt lnPsf] x'G5 jf 5f]6f] cjlwsf] nfe lngsf]
nflu a}s
+ n] /fv]sf] x'G5 .
108
Jofkfl/s ;DklQ / bfloTjx?nfO{ k|f/lDes ?kdf fair
value df n]vf°g ul/G5 / To;kl5 ljQLo cj:yfsf]
ljj/0fdf fair value df dfkg ul/G5 eg] sf/f]af/
vr{nfO{ gfkmf jf gf]S;fgdf n]vf°g ul/G5 . fair value
df ePsf] ;a} kl/jtg{nfO{ gfkmf jf gf]S;fg vftfdf
fair value dflgP h;/L g} v'b Jofkfl/s cfDbfgLsf]
?kdf n]vf°g ul/G5 .
#=^ Jo"TkGg ;DklQ / bfloTjx?
hf]lvd Joj:yfkg p2]Zosf nflu /flvPsf] Jo"TkGgdf tL
;a} Jo'TkGg ;DklQx¿ / bfloTjx¿ ;dfj]z x'G5g\ h'g
sf/f]af/ ;DklQ jf bfloTjsf ¿kdf juL{st[ ul/Psf
x'Ggg\ . hf]lvd Joj:yfkg p2]Zosf nflu /flvPsf
Jo"TkGgx? ljQLo l:yltsf] ljj/0fdf fair value df dfkg
ul/G5 .
nfut nfex¿nfO{ Wofgdf /fVb} a}s
+ n] hf]lvd
Joj:yfkgsf] nflu /flvPsf s]xL Jo"TkGgx?sf
nflu x]h n]vf ckgfPsf] 5}g .
#=& ;DklQ / pks/0f
s_ n]vf°g / dfkg
;DklQ / pks/0fsf] nfut Asset sf] ¿kdf n]vf°g
ul/G5 olb M
l pks/0f;Fu ;DalGwt eljiosf cfly{s nfex¿ ;+:yfdf
k|jflxt x'g] ;Defjgf /xG5 /,
l ;DklQ / pks/0fsf] nfut ljZj;gLo ?kdf dfkg ug{
;lsG5 .
nfutn] s'g} vl/b d"Nodf / Jofkf/ 5"6 36fPkl5sf] s'g}
klg u}/lkmtL{of]Uo s/x¿ / Joj:yfkgn] rfx]sf] :yfgdf
NofpFbfsf] vr{ / rfx]sf] zt{df ;~rfng ubf{ x'g] o:tf
cGo nfutx¿ klg ;d]65\ .
:jlgdf{0f ;DklQsf vr{x? lgDgfg';f/ 5g\ M
l lgdf{0f ;fdu|L / k|ToIf >d vr{
l k|ToIf ¿kdf k|of]hgsf] nflu sfd ug]{ cj:yfdf
;DklQx¿ Nofpgsf] nflu cfjZos kg]{ s'g} klg
nfutx?,
l ;DklQ of]Uotfsf] nflu x'g] borrowing costs
;a} ju{sf] ;DklQ / pks/0fx¿sf] nflu a}s + n] nfut
df]8n] c+uLsf/ u5{ . g t ;DklQ / pks/0fsf] ju{
k'gd{N" of°g df]8n] df dfkg ul/G5 g t pgLx¿sf] fair
value l/kf]l6{ª ldltdf dfkg ul/Psf] x'G5 . ;DklQ
 / pks/0fx? cost less accumulated depreciation
and any accumulated impairment losses df dfkg
ul/G5 .
;DalGwt pks/0fx¿sf] sfo{Ifdtf;Fu cleGg x'g]
;Ç6j]o/, pks/0fsf] c+zsf] ¿kdf k"hF Ls[t x'G5 . vr{
u/]sf] eP/ eljiosf cfly{s nfex¿ a}s + df k|jflxt x'G5
eg] vl/bkl5sf] vr{sf] k"hF Ls/0f ul/G5 . ;DklQnfO{
rnfodfg /fVgsf] nflu ul/g] dd{t ;Def/ pTkGg vr{
x'g\ . ;DklQ / pks/0f gi6 ubf{ s'g} nfe jf gf]S;fgsf]
cGo cfodf n]vf°g ul/G5 .
?= !),))) eGbf sdsf] ;DklQnfO{ pgLx?sf] hlt;'s}
cfo" ePklg vl/b ul/Psf] jif{df vr{ n]vf°g (Charged
off to Revenue) ul/G5 .
v_ k"hF Lut sfo{ k|ult
lgdf{0ffwLg l:y/ ;DklQ / k|of]usf] nflu tof/ gePsf
;DklQx?sf] nfut k"hF Lut sfo{ k|ultdf b]vfOG5 .
gfkmf jf gf]S;fg vftfdf ;dfj]z x'g]5 . nfenfO{
cfDbfgLsf] ¿kdf juL{s[t ul/Psf] x'Fb}g .
x|f;s§L pkof]uL cfo' / cjlzi6 d"No 5 eg] k|To]s
l/kf]l6{ª ldltdf ;dLIff / ;dfof]hg ul/G5 .
#=* cd"t{ ;DklQ÷VoftL
VoftL
Jofkf/ PsLs/0fdf clwu|x0f of]Uo v'b ;DklQsf] fair
value vl/b d"No eGbf clws ePdf clws ePsf]
/sdnfO{ VoftLsf] ?kdf n]vf°g ul/G5 . k|f/lDes
n]vf°gkl5, ;fv s'g} ;l~rt Iflt gf]S;fgnfO{ 36fO{
dfkg ul/G5 .
VoftLsf] Ifltsf] jflif{s ?kdf ;dLIff ul/G5 / olb
36gf jf kl/l:yltdf cfPsf] kl/jt{gn] efl/t d"Nodf
Iflt k'u]sf] ;+s]t ePdf Tof] eGbf sd ;dodf klg
;dLIff ul/G5 .

u_ x|f;s§L Joj:yf clwu|x0f ul/Psf] cd"t{ ;DklQ

cGo ;DklQdf x|f;s§L Joj:yfkg cg';f/ ;db/ ljlw cd"t{ ;DklQx? k|f/lDes ?kdf fair value df dfkg
k|of]u u/]/ cg'dflgt pkof]uL cfo'sf nflu vr{sf] ul/G5 / ck]lIft pkof]uL cfo'sf] cfwf/df kl/zf]lwt
afFsL c+z ljlgof]hgsf] ¿kdf u0fgf ul/G5 . h'g o; d"Nodf dfkg ul/G5 .
k|sf/ 5 M

;d"x pkof]uLtf cjlw -jif{df_ sDo'6/ ;Ç6j]o/

sDo'6/ % vl/b ul/Psf] sDKo'6/ ;Ç6j]o/ nfO;]G;x?sf] vl/b
kmnfd] kmlg{r/ !) ug{ / k|of]u ug{ ;lsg] cj:yfdf Nofpgsf] lglDt
sfof{no pks/0f !) nfu]sf] nfutnfO{ k"“lhs[t ul/G5 . eljiodf ;Ç6j]o/n]
;jf/L ;fwg !) nfut eGbf nfe a9L eO{ cfly{s kmfObf x'g] ;Defjgf
sf7sf] kmlg{r/ % ePdf ;Ç6j]o/sf] ljsf;;Fu ;DalGwt vr{nfO{ k"“lhs[t
ejg %) ul/G5 . sDKo'6/ ;Ç6j]o/ nfut ck]lIft pkof]uL
cfo'sf] cfwf/df kl/zf]lwt x'G5g\ . ;Ç6j]o/ sfod ug{
lnhxf]N8 !% jif{ jf k§f cjlw dWo]sf] sd
;DalGwt nfutx¿ vr{sf] ¿kdf klxrfg / n]vf°g
ul/G5 .
x|f;s§Lsf] k|of]hgsf nflu pNn]v ldlt dlxgfsf] !$
cf}+ lbg;Dd vl/b ul/Psf] ;fdfgsf] nflu ! ut] / ;Ç6j]o/ k|of]usf] nflu pknAw ePsf] ldltb]lv o;sf]
To;kl5 vl/b ul/Psf] ;fdfgsf] nflu csf]{ dlxgfsf] ! cg'dflgt pkof]uL cfo'df l;wf/]vf z}nLdf gfkmf jf
ut] dflgG5 . gf]S;fgdf kl/zf]lwt ul/G5 . xfnsf] / t'ngfTds
cjlwsf] nflu ;Ç6j]o/sf] cg'dflgt pkof]uL cfo' %
3_ ckn]vf°g jif{ xf] . !) xhf/ ?k}ofF eGbf sd nfutsf] /fh:j
;DklQ / pks/0fx¿sf] lstfaL /sd ;DklQ / vr{sf] ?kdf n]lvG5 .
pks/0fx? lg;u{ ubf{ jf eljiodf s'g} cfly{s
nfesf] cfzf gx'g] x'Fbf ckn]vf°g ul/G5 . ;DklQ / kl/zf]wg ljlwx¿, pkof]uL cfo'x¿ / cjlzi6 dfgx¿
pks/0fsf] ckn]vgaf6 pTkGg x'g] nfe jf gf]S;fg k|To]s l/kf]l6{ª ldltdf ;dLIff ul/G5 / pko'Qm 5 eg]

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 109

 ;dfof]hg ul/G5 .
#=( laqmLsf nflu /flvPsf u}/ rfn' ;DklQ / nufgL
;DklQ
nufgL ;DklQ
ef8fdf nufpg jf d"No j[l4 x'g] ck]Iff ;lxt
;fwf/0ftof laqmLsf] nflu / cfÇgf] :jk|of]usf] nflu
g/flvPsf] hUuf jf ejg jf b'a} nufgL ;DklQ x'g\ .
nufgL ;DklQnfO{ nfut d"Nodf dfkg ul/Psf] 5 .
shf{sf] ;'/If0f ;sf/ ul/ k|fKt ;DklQsf] k~rs[t
d"NonfO{ ;DklQsf] nfut d"Nosf] ¿kdf lnOG5 .
nufgL ;DklQx¿nfO{ lg;u{ u/]df jf eljiodf cfly{s
nfex¿ ck]lIft gePdf ckn]vfÍg ul/G5 . nufgL
;DklQsf] ckn]vgaf6 pTkGg x'g] gfkmf gf]S;fgnfO{
gfkmf–gf]S;fg ljj/0fdf klxrfg ul/G5 . ha nufgL
;DklQsf] k|of]u kl/jt{g eO{ ;DklQ / pks/0fsf]
¿kdf k'gMjuL{s[t x'G5, k'gMjuL{s/0fsf] ldltdf o;sf]
plrt df]nnfO{ ;DklQ / pks/0fsf] nfut d"Nosf]
?kdf lnOG5 .
laqmLsf nflu /flvPsf] u}/rfn' ;DklQ
u}/rfn" ;DklQ -hdLg / ejg_ / lgsf;f ;d"xx?
(Disposal groups) -lgsf;f ;d"xsf] ;DklQ / bfloTj
b'j} nfO{ laqmLsf] nflu /flvPsf] egL juL{s/0f ul/G5
/ laqmLsf] nflu ltgsf] lstfaL / fair value dWosf]
sddf dfkg ul/G5 olbM
c_ k|fylds ?kdf ltgsf] lstfaL /sd laqmLaf6 k|fKt
ul/G5,
cf_ ltgLx? jt{dfg cj:yfd} laqmLs]f nflu pknAw x'G5g\,
O_ ltgsf] laqmL ;Defjgf pRr 5 .
laqmLsf] nflu /flvPsf] egL k|f/lDes juL{s/0f ug'{
cl3 ;DklQx¿ -jf ;DklQ / bfloTjx¿ Ps lgsf;f
;d"xdf_ dflysf] j0f{g ul/Psf] n]vf gLltsf cg';f/
dfkg ul/G5 .
#=!) cfos/
s/ Joon] jt{dfg / :yug s/ vr{ ;dfj]z
ub{5 . k|ToIf O{lSj6Ldf jf cGo lj:t[t cfodf n]vf°g
gul/Psf] xb;Dd eg] rfn" s/ / :yug s/nfO{ gfkmf
jf gf]S;fgdf n]vf°g ul/G5 .
s_ rfn" s/
rfn" s/ pQm jif{sf] s/of]Uo cfDbfgL jf gf]S;fgdf
cl3Nnf] jif{sf] s/ ltg'{kg]{ b/df ePsf] s'g} ;dfof]hg
110
/ l/kf]l6{ª ldltdf sfof{Gjogdf /x]sf] jf Jojxfl/s
?kdf sfof{Gjog ePsf] s/ b/x? k|of]u u/L cg'dfg
ug{ ;lsg] ltg{' kg]{ jf kfpg' kg]{ s/ xf] .
v_ :yug s/
:yug s/ ljQLo l/kf]l6{ª p2]Zosf] nflu ;DklQ /
bfloTjx¿sf] lstfaL /sd / s/ k|of]hgsf nflu k|of]u
ul/Psf] /sdaLr c:yfoL leGgtfsf] ;Gbe{df n]vf°g
ul/G5 .
:yug cfos/ a}+sdf nfu" x'g] s/ b/sf] k|of]u u/L
lgwf{/0f ul/G5 h'g ;DalGwt :yug cfos/ ;DklQ
;fsf/ ePkl5 jf :yug cfos/ bfloTj r'Qmf
x'Fbf l/kf]l6{ª ldltdf nfu" x'g] ck]Iff ul/Psf] x'G5 .
eljiodf s/of]Uo d'gfkmf pknAw x'g] ;Defjgf eP
:yug s/ ;DklQx¿ n]vf°g ul/G5 h;sf] nflu
c:yfoL leGgtfx¿ k|of]u ug{ ;lsG5 .
#=!! lgIf]k, hf/L ul/Psf C0f ;'/If0fkq / ;'/If0f
g/flvPsf] ;xfos cfjlws C0f
s_ lgIf]k
a}+sn] cfÇgf u|fxsx?af6 rfn" cfjlws art / dflh{g
vftfx? cGtu{t art :jLsf/ ub{5 . oL sf/f]af/x?
a}+ssf] lstfadf /]s8{ ul/Psf] x'G5 / kl/0ffd:j¿k
of] a}+ssf] bfloTj x'G5 / a}+sn] lgIf]kstf{nfO{ ltg'{kg]{
/sdsf] ?kdf /flvPsf] x'G5 .
v_ hf/L ul/Psf] C0f ;'/If0fkq
o;df l8j]~r/, aG8 jf a}+såf/f Hff/L cGo ;'/If0fkqx¿
5g\ . lgIf]k / Hff/L ;'/If0fkq ;'?df fair value df
j[l4zLn (Incremental) k|ToIf sf/f]af/ nfut 36fP/
dfkg ul/G5, / kl5 k|efjsf/L Jofhb/ ljlw k|of]u u/L
dfkg ul/G5, Tof]afx]s ;d"xn] gfkmf jf gf]S;fgdfkm{t
fair value df bfloTj lgwf{/0f u5{ .
t/, a}+sn] hf/L u/]sf] l8j]~r/x? u|fxs lgIf]k eGbf
clwg:y x'G5 .
u_ ;'/If0f g/flvPsf] ;xfos cfjlws C0f
;xfos bfloTjx? tL bfloTjx¿ x'g\ h'g winding up x'Fbf
lgIf]kstf{sf] bfaLdf ;xfos x'G5g\ . a}+s;Fu To:tf] s'g}
;xfos bfloTj 5}g .
#=!@ Joj:yfx?
ljutsf] 36gfsf] kl/0ffd:j¿k a}+ssf] jt{dfg l;lh{t
jf sfg'gL bfloTj 5 h'g ljZj;gLo tl/sfn] gfKg
 ;lsG5 / bfloTj k"/f ug{ cfly{s nfesf] alxu{dg x'G5
eg] To;nfO{ a}+sn] Joj:yfsf] ?kdf n]vf°g u5{ . ljutsf]
36gfsf] kl/0ffd:j¿k l;h{gf ePsf] s'g} ;Defljt
jf jt{dfg bfloTjsf] sf/0f ;DejtM ;+;fwgx¿sf]
alxu{dgsf] cfjZostf kb}{g ta ;Defljt bfloTjsf]
k|s6Ls/0f ul/G5 . ha ;Defljt jf jt{dfg bfloTj
5 / h;sf] sf/0fn] ;|f]tsf] alxu{dgsf] ;Defjgf
sd 5 To:tf] cj:yfdf s'g} Joj:yf jf k|s6Ls/0f
(Disclosure) ul/Gg .
ha Pp6f ;Demf}tfaf6 a}+sn] lng] ck]lIft nfex¿
;Demf}tf cGtu{t cfÇgf] bfloTj k"/f ug{sf] nflu
Joxf]g'{kg]{ ckl/xfo{ nfuteGbf sd x'G5 tj cToflws
;Demf}tf (onerous Contract) sf] Joj:yf n]vf°g
ul/G5 .
Joj:yfx¿ k|To]s l/kf{l] 6Ë ldltdf ;dLIff ul/G5 /
jt{dfgsf] pQd cg'dfgnfO{ k|ltlalDat ug{ ;dfof]lht
ul/G5 . bfloTj r'Qmf ug{sf] nflu ;|ft] x?sf] alx{udg
cfjZos kg]{ bL3{sflng ;Defjgf 5}g eg] Joj:yf lkmtf{
x'G5 . /sd k|fKt ug]{ ;Defjgf 5}g eg] ;Defljt
;DklQnfO{ ljQLo ljj/0fdf pNn]v ul/Gg . olb
;Defjgf 5 eg] ;Defljt ;DklQsf] v'nf;f ul/G5 . t/
;Defljt ;DklQnfO{ lg/Gt/ d"Nof°g ul/G5 / cfly{s
nfe k|fKt x'g] lglZrt 5 eg] pQm ;DklQ / ;DalGwt
cfonfO{ kl/jt{g cfpg] cjlwdf n]vf°g ul/G5 .
#=!# /fh:j n]vf°g
/fh:j eg]sf] OsfO{sf] ;fwf/0f ultljlwx¿sf] qmddf
pTkGg x'g] cfly{s nfex¿sf] k|jfx xf] h'g nfex?n]
O{lSj6L ;xefuLx?sf] of]ubfgsf] sf/0fn] afx]s
O{lSj6Lsf] j[l4 x'G5 . cfly{s nfex? a}+sdf k|efljt x'g]
/ e/kbf]{ ?kdf dfkg ug{ ;lsg] sf/f]jf/nfO{ /fh:jdf
n]vf°g ul/G5 . h'g cfosf] k|fKtL ;Dej 5}g ltgnfO{
cfo cjlwdf n]vf°g ul/Psf] 5}g . a}+ssf] cfodf Jofh
cfo, z'Ns / sldzg, ljb]zL ljlgdo cfo, sf8{x¿sf]
cfDbfgL, /]ld6\ofG; cfo, a}+sO{G:of]/]G; sldzg cflb
;dfj]z 5 / cfo n]vf°gsf] cfwf/x¿ lgDgfg';f/
5g\ M
s_ Jofh cfDbfgL
kl/zf]lwt nfutdf dfkg ul/Psf] ljQLo ;DklQ /
laqmLsf] nflu pknAw ;DklQaf6 x'g] Jofh cfDbfgLnfO{
a}+ssf] ;fljssf] Jofhb/df n]vf°g ul/G5 h'g
k|efjsf/L Jofhb/;Fu nueu ;dfg x'G5 .
Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&(
u|fxsaf6 x'g] shf{ tyf ;fk6Lsf] k|f/lDes z'NsnfO{
shf{ cjlwdf kl/zf]wg ul/b}g . t/ a}+sn] hf/L
l8j]~r/df eg] k|efjsf/L Jofh ljlw ckgfPsf] 5 .
a}+sn] shf{ ;fk6Ldf ePsf] Jofh cfDbfgLnfO{ Jofh
cfDbfgL n]vf°g lgb]{lzsf, @)!( cg';f/ n]vf°g
u/]sf] 5 . ;f]xL adf]lhd a}+sn] ? ^,@^@,!&) a/fa/sf]
Jofh cfDbfgL n]vf°g u/]sf] 5 .
shf{ ;fk6L
gfkmf jf gf]S;fg dfkm{t fair value df dfkg ul/Psf]
ljQLo pks/0fx¿sf] fair value df cfPsf] kl/jt{gaf6
pTkGg nfe / gf]S;fg logLx? pTkGg x'g] cjlwdf
gfkmf jf gf]S;fgsf] ljj/0fdf ;dfj]z ul/G5 . gfkmf
jf gf]S;fgdfkm{t fair value df dfkg ul/Psf] ljQLo
pks/0fdf ;Demf}tf cg';f/sf] Jofh cfo / Jofh
vr{nfO{ v'b Jofh cfo leq n]vf°g ul/Psf] 5 .
v_ z'Ns / sldzg
s'g} ;]jf lb+bf jf dxTjk"0f{ sfd ubf{ lgwf{/0f
ul/Psf] d"No eGbf nfe a9L ePsf] cj:yfdf z'Ns
/ sldzgx? accrual cfwf/df n]vf°g ul/G5 . ha
accrual cfwf/df n]vf°g ul/Psf] z'Ns / sldzgsf]
nfut nfe eGbf a9L x'G5, To:tf] cj:yfdf sldzg /
z'NsnfO{ ;f]xL jif{ vr{ n]vf°g ul/G5 .
u_ nfef+z cfDbfgL
nfef+z k|fKt ug{ clwsf/ :yflkt ePsf] cj:yfdf
nfef+z cfo n]vf°g ul/G5 .
3_ v'b sf/f]jf/ cfDbfgL
v'b sf/f]jf/ cfDbfgL cGt{ut Jofkf/ ;DklQ /
bfloTjx¿;Fu ;DalGwt gfkmf / gf]S;fgsf] leGgtf fair
value df cfPsf] kl/jt{g, Jofh, nfef+z / ljb]zL
ljlgdo leGgtf ;d]t ;dfj]z x'G5 .
ª_ gfkmf jf gf]S;fgdfkm{t fair value df dfkg ul/Psf
cGo ljQLo pks/0faf6 x'g] v'b cfDbfgL
gfkmf jf gf]S;fg dfkm{t fair value df dfkg ul/Psf
cGo ljQLo pks/0faf6 x'g] v'b cfDbfgL / hf]lvd
Joj:yfkgsf nflu k|of]u x'g] gfkmf jf gf]S;fg To;
zLif{s cGt{ut n]vf°g ul/Psf] 5 . o; cGt{ut
;a} fair value df cfPsf] kl/jt{gx¿, Jofh, nfef+z
/ ljb]zL ljlgdo leGgtfx? ;dfj]z ul/Psf] 5 .
111
 #=!$ Jofh vr{
lgIf]k nufot ;a} ljQLo bfloTjx¿df Jofh vr{
k|efjsf/L Jofh b/ ljlw k|of]u u/]/ gfkmf jf gf]S;fgdf
n]vf°g ul/G5 . ;a} Jofkf/ bfloTjdf Jofh Joo a}+ssf]
Jofkf/ ;~rfngsf] nflu lgoldt vr{ dflgG5 / v'b
;DklQ cfo / Jofkfl/s ;DklQ / bfloTjx¿sf] fair
value df cGo ;a} kl/jt{gsf] ;fy k|:t't ul/G5 .
#=!% sd{rf/L nfe
s_ cNksflng sd{rf/L nfe
5f]6f] cjlwsf] sd{rf/L nfe bfloTjx¿ Discount gu/L
dfkg ul/G5 / ;DalGwt ;]jf k|bfg ul/Psf] cfwf/df
vr{ ul/G5 . af]g; P]g, @)#) n] tf]s]sf] af]g;
cGtu{t klg ltg{' kg]{ bfloTj /sdnfO{ sd{rf/Låf/f
k|bfg ul/Psf] ljutsf] ;]jfsf] kl/0ffdsf] cfwf/df x'g
cfpg] bfloTj n]vf°g ul/G5 .
cNksflng sd{rf/L ;'ljwfdf lgDg lnlvlt s'/f ;dfj]z
x'G5g -olb l/kf]l6{ª cjlwsf] cGTokl5 !@ dlxgfleq
e'Qmfgof]Uo ePdf_ M
l Hofnf, tna / ;fdflhs ;'/Iff of]ubfg
l tnaL jflif{s labf / la/fdL labf
l gfkmf afF8kmfF8 / nfef+z
l u}/gub nfe
v_ ;]jf kl5sf] nfe
;]jf kl5sf] nfedf lgDglnlvt ljifox? ;dfj]z
x'G5g\ M
c_ kl/eflift of]ubfg of]hgf
kl/eflift of]ubfg of]hgf ;]jfkl5sf] nfe of]hgf xf] .
o; cGtu{t a}+sn] 5'§} of]ubfgnfO{ 5'§} ;+:yfdf e'Qmfg
ub{5 / yk /sd ltg{ s'g} sfg'gL jf /rgfTds bfloTj
x'Fb}g . kl/eflift of]ubfg of]hgfsf] bfloTjx¿ ;DalGwt
;]jfx¿ k|bfg ul/Psf] ;dodf sd{rf/L vr{sf] ¿kdf
klxrfg / n]vf°g ul/G5 .
kl/eflift of]ubfg of]hgfdf x'g'kg]{ of]ubfg h'g sd{rf/Ln]
lbPsf] ;]jfsf] l/kf]l6{ª cjlwsf] !@ dlxgfkl5 ;Dd
e'QmfgL ePsf] x'Fb}g To;nfO{ Discount u/]/ jt{dfg
d"Nodf n]vf°g ul/G5 .
a}+ssf ;a} sd{rf/Ln] sd{rf/L ;~ro sf]ifaf6 nfe
k|fKt u5{g\ h'g kl/eflift of]ubfg of]hgf cGtu{t k5{ .
a}+s / sd{rf/Ln] b'j} k"j{lgwf{l/t b/ cg';f/ dfl;s
112
?kdf cfÇgf] tnasf] !) k|ltzt /sd of]ubfg u5{g\
h;nfO{ o; zLif{sdf n]vf°g ul/G5 . a}+sn] cfÇgf]
jflif{s of]ubfgafx]s ;~ro sf]ifsf] nflu cGo bfloTj
dfGb}g .
cf_ kl/eflift nfe of]hgf
kl/eflift nfe of]hgf kl/eflift of]ubfg of]hgf
afx]ssf] ;]jf kl5sf] nfe of]hgf xf] . kl/eflift
nfe of]hgfx¿sf] ;Gbe{df a}+ssf] v'b bfloTjx¿
k|To]s of]hgfsf] nflu eljiosf] nfesf] dfqfsf] cg'dfg
nufP/ 5'§} u0fgf ul/G5 . o; cGt{ut jt{dfg /
cl3Nnf] ;dodf sd{rf/Lx¿n] pgLx¿sf] ;]jfsf]
abnfdf u/]sf] sdfO{nfO{ jt{dfg d"No lgwf{/0f ug{
Discount ul/G5 . o;sf] n]vf°g ubf{ ljut ;]jf
nfutx¿ / of]hgf ;DklQx¿sf] fair value bfloTjdf
36fOG5 .
a}+sn] cGo lj:t[t cfodf t'?Gt kl/eflift nfe
of]hgfaf6 pTkGg x'g] :yug s/sf] ;a} ljdfl°t nfe
/ v'b gf]S;fg / sd{rf/L jf gfkmf vr{df sd{rf/L
nfe Joosf] kl/eflift nfe of]hgfdf ;DalGwt ;a}
vr{nfO{ n]vf°g u5{ . kl/eflift nfe of]hgf r'Qmf
ePsf] cj:yfdf a}+sn] To;sf] gfkmf cyjf gf]S;fg
n]vf°g u5{ .
O_ /2 nfe (Termination Benefts)
a}+sn] ;]jflgj[lQ ldltcl3 /f]huf/ ;dfKt ug]{ cf}krfl/s
lj:t[t of]hgfsf] nflu jf :j]lR5s Redundancy
x¿nfO{ k|f]T;fxg ug]{ k|:tfjsf] kl/0ffd:j¿k ;dflKt
nfe k|bfg ug]{ cf}krfl/s lj:t[t of]hgf cg';f/ /2
nfenfO{ vr{sf] ?kdf n]vf°g ul/G5 . cgfjZos
:j}lR5s Redundancy x¿sf] nflu /2 nfenfO{ Joosf]
¿kdf klxrfg / n]vf°g ul/G5, o;sf] nflu a}+sn]
:j}lR5s Redundancy sf] k|:tfj u/]sf] / of] k|:tfj
:jLsf/ ul/g] ;Defjgf /x]sf] 5 / :jLs[ltx¿sf]
;+Vofsf] e/kbf]{ cg'dfg ug{ ;lsg] cj:yf x'g' k5{ .
olb ;'ljwfx¿ l/kf]l6{Ë ldlt kl5 !@ dlxgf eGbf a9L
e'Qmfg of]Uo eP xfnsf] d"Nodf Discount ul/G5 .
#=!^ k§f
;~rfng k§f cGtu{t k§f e'QmfgL k§f cjlwdf ;db/
k|0ffnLsf] cfwf/df vr{sf] ¿kdf n]vf°g ul/G5 .
#=!& ljb]zL d'b|f sf/f]af/
ljQLo ljj/0fx? g]kfnL ?k}ofF -g]?_ df pNn]v ul/G5 .
 ljb]zL d'b|fdf ePsf sf/f]af/x? k|f/lDes ?kdf sf/f]af/
ePsf] ldltdf k|rlnt ;6xL b/df sfof{Tds d'b|fdf
n]vf°g ul/G5 . ljb]zL d'b|fdf n]vf°g ul/Psf df}lb|s
;DklQ / bfloTjx? ljQLo ljj/0fsf] ldltsf] sfof{Tds
d'b|f ;6xL b/df k'g?{kfGt/0f ul/G5 . o:tf] n]gb]gsf]
aGbf]a:tsf] kl/0ffd:j¿k ljb]zL ljlgdo af6 xg] nfe
/ gf]S;fg klxrfg / n]vf°g ul/G5 . u}/df}lb|s ;DklQ
/ bfloTjx? P]ltxfl;s d"Nodf /flvPsf] 5 .
#=!* ljQLo hdfgt / shf{ k|lta4tf
ljQLo hdfgt eg]sf] lglb{i6 C0f pks/0fsf] ;t{x¿
adf]lhd e'QmfgL ug{ c;kmn x'Fbf a}+sn] Ifltk"lt{ jfkt
lglZrt e'QmfgL lbg cfjZos kg]{ Ps ;Demf}tf xf] .
shf{ k|lta4tfx? eg]sf k"j{lgwf{l/t ;t{ adf]lhd shf{
lbg'kg]{ l:y/ k|lta4tf xf] . shf{ k|lta4tf eg]sf] To:tf]
k|lta4tf xf] hxfF a}+sn] u|fxsnfO{ shf{ lbg] p2]Zo
lglZrGt u/]sf] x'G5 jf u|fxssf] tkm{af6 a}+sn] shf{,
cf]e/8«fk\m6, eljiosf] hdfgt lbg k|lta4tf hgfPsf]
x'G5 t/ l/kf]l6{ª ldltdf a}+sn] e'QmfgL lbPsf] x'Gg .
To:tf pks/0fx? ljQLo ljj/0fdf k|lta4tfsf] ?kdf
pNn]v ul/G5 .
#=@) z]o/ k"FhL / hu]8f sf]if
pks/0fdf ePsf] ;Demf}tf cg';f/ a}+sn] k"FhL
pks/0fnfO{ ljQLo bfloTj jf O{lSj6L pks/0fsf] ?kdf
juL{s/0f ug]{ ul/Psf] 5 . ;a} bfloTjx? s6fPkl5
afFsL /xg] a}+ssf] s"n ;DklQdf afFsL :jfy{sf] ?kdf
O{lSj6LnfO{ kl/eflift ul/Psf] 5 . ;fwf/0f z]o/nfO{
a}+ssf] O{lSj6Lsf] ?kdf juL{s/0f ul/Psf] 5 / To;sf]
ljt/0fnfO{ ljj/0fdf O{lSj6L kl/jt{gsf] ljj/0fsf]
?kdf pNn]v ug]{ ul/Psf] 5 .
O{lSj6Lsf] ?kdf juL{s/0f ul/Psf] ;fwf/0f z]o/sf]
nfef+znfO{ O{lSj6Ldf n]vf°g ul/Psf] 5 . h'g cjlwdf
Tof] 3f]if0ff ePsf] x'G5 . lgisf;gdf k|ToIf ?kdf
;DalGwt j[l4lznsf] nfutnfO{ O{lSj6L pks/0fsf]
Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&(
k|f/lDes dfkgaf6 To;af6 x'g] s/ nfenfO{ ;dfof]hg
u/L 36fpg] ul/Psf] 5 . ;l~rt d'gfkmf / cGo
j}wflgs hu]8f sf]ifx? h:t} ;fdfGo hu]8f sf]if, k"FhL
r'Qmf sf]if, ljb]zL d'b|f ;6xL ;Gt'ng hu]8f sf]if,
lgodgsf/L hu]8f sf]if, nufgL ;dfof]hg hu]8f sf]if,
sd{rf/L tflnd tyf ljsf; sf]if, ;fdflhs pQ/bfloTj
hu]8f sf]if O{TofbL ;dfj]z ul/Psf] 5 .
#=@! k|lt z]o/ cfDbfgL
a}+sn] cfÇgf] ;fwf/0f z]o/sf] nflu cfwf/e"t /
Diluted k|lt z]o/ cfDbfgL (EPS) tYof+snfO{ k|:t't
u/]sf] 5 . cfwf/ e"t EPS ;fwf/0f z]o/wgLx?sf]
nflu x'g] gfkmf cyjf gf]S;fgnfO{ ;f] cjlwsf] cGTodf
/x]sf efl/t cf};t z]o/wgLsf] ;+Vofn] ljefhg u/L
u0fgf ul/Psf] 5 .
Diluted EPS ;fwf/0f z]o/wgLx?sf nflu /x]sf] gfkmf
jf gf]S;fg / efl/t cf};t z]o/wgLsf] ;+Vofdf Dilutive
;Eefljt ;fwf/0f z]o/nfO{ ;dfof]hg u/L lgwf{/0f
ul/Psf] 5 .
olb xsk|b z]o/, af]g; z]o/ Hff/Lsf] sf/0fn]
k"FhLs/0fsf] kl/0ffd :j¿k ;fwf/0f jf ;Defljt
;fwf/0f z]o/x¿sf] ;+Vof j[l4 ePdf To:tf] ;a}
cjlwsf] nflu k|ltz]o/ cfwf/e"t / Diluted k|lt z]o/
cfDbfgLsf] u0fgf ;dfof]lht ?kdf ug]{ ul/Psf] 5 .
#=@@ O{sfO{ l/kf]l6{ª
pkef]Qmf a}+lsË, skf]{/]6 a}+lsË, P;PdO{ a}+lsË, lakGg
If]q a}+lsË, sf/f]af/ a}+lsË / cGo a}+lsË h:tf
Joj;flos O{sfOx? Joj:yfkg / l/kf]l6{Ë p2]Zosf]
nflu Jojl:yt ul/Psf] 5 . l/kf]6{df ;dfj]z ul/Psf
Joj;flos O{sfO{ glthfx? k|ToIf ?kdf Joj;flos
O{sfO{df k|efj kfg]{ j:t'x? x'g\ ;fy} ltgnfO{ pko'Qm
kl/efiffsf] cfwf/df klg 5'6\ofpg ;lsG5 . g5'l§Psf
ljj/0fdf ljz]ifu/L ;fwf/0f ;DklQ, s]Gb|Lo sfof{nosf
vr{, s/ ;DklQ / bfloTjx? ;dfj]z x'G5g\ .
113
 Pg cfO{ ;L Plzof a}+s lnld6]8
ljQLo ljj/0f;Fu ;DalGwt cg';"rLx?

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
gub 8,266,974,524 6,549,944,154 7,735,939,647 6,523,429,640

ljQLo ;+:yf;Fu /x]sf] /sd 5,434,727,543 9,533,261,155 2,158,300,977 6,502,375,706

dfu tyf cNk ;"rgfdf k|fKt x'g] /sd 640,269,435 1,606,968,108 - 300,046,849

cGo 17,919,078,539 10,576,810,589 17,919,078,539 10,576,810,589

32,261,050,040 28,266,984,006 27,813,319,163 23,902,662,784

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

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
g]kfn /fi6« a]+sdf /x]sf] j}wflgs df}Hbft 12,309,717,174 8,937,646,452 12,309,717,174 8,937,646,452

k'gMlaqmLsf] ;Demf}tf cg';f/ vl/b ul/Psf] ;'/If0fkq - - - -

g]kfn /fi6« a}+saf6 k|fKt x'g ;Sg] / cGo lgIf]k 344,769,455 135,251,219 344,769,455 135,251,219

12,654,486,629 9,072,897,671 12,654,486,629 9,072,897,671

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

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
:jb]zL a}+s tyf ljQLo ;+:yf;Fusf] Placement - - - -

ljb]zL a}+s tyf ljQLo ;+:yf;Fusf] Placement - - - -

Less: Allowances for Impairment - - - -

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

114
 $=$ Jo'TkGg ljQLo pks/0f /sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
Aofkf/sf nflu /flvPsf]
Jofhb/ :jfk - - - -

d'b|f :jfk - - - -

clu|d ljlgdo ;Demf}tf - - - -

cGo - - - -

hf]lvd Joj:yfkgsf nflu /flvPsf]

Jofhb/ :jfk - - - -

d'b|f :jfk - - - -

clu|d ljlgdo ;Demf}tf - 5,359,380,480 - 5,359,380,480

cGo - - - -

- 5,359,380,480 - 5,359,380,480

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

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
6«]h/L lan - - - -

;/sf/L af]08 - - - -

g]kfn /fi6« a}+s af]08 - - - -

:jb]zL O=k|= k|fKt ;+:yfsf] af]08 - - - -

O{lSj6L - - - -

cGo 163,830,492 12,815,074 162,822,000 11,800,000

hDdf 163,830,492 12,815,074 162,822,000 11,800,000

lwtf] /flvPsf] - - - -

lwtf] g/flvPsf] - - - -

a}+sn] lgs6 eljiodf a]Rg] p2]Zosf] nflu / 5f]6f] cjlwdf nfe sdfpg u/]sf] nufgLnfO{ Jofkfl/s ;DklQdf juL{s/0f ul/Psf] 5 . cGo Jofkfl/s
;DklQdf eN6df /flvPsf] ;'g rfFbL /x]sf] 5 .

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
:jb]zL ljQLo ;+:yf
n3'ljQ ljQLo ;+:yfnfO{ C0f 11,035,151,403 10,242,165,940 14,285,151,403 14,477,665,940

cGo - - - -

Less: xfgL gf]S;fgL Joj:yf 185,706,968 188,209,048 185,706,968 188,209,048

hDdf 10,849,444,435 10,053,956,892 14,099,444,435 14,289,456,892

ljQLo ;+:yfnfO{ shf{ ;fk6df xfgL gf]S;fgL Joj:yf g]kfn /fi6« a}+ssf] lgb{]lzsf cg';f/ ul/Psf] 5 .

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 115

 $=^=! xfgL gf]S;fgLsf] nflu ljz]if Joj:yf (Specific Allowance) /sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
;fpg ! df /x]sf] df}Hbft 188,209,048 128,364,423 188,209,048 128,364,423

cfly{s jif{sf] xfgL gf]S;fgL - - - -

cfly{s jif{sf] xfgL 2,502,080 59,844,625 2,502,080 59,844,625

c;'n pk/ ul/Psf] /sd - - - -

ckn]vg ul/Psf] /sd - - - -

c;f/ d;fGtfdf /x]sf] df}Hbft 185,706,968 188,209,048 185,706,968 188,209,048

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

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
kl/zf]lwt nfutdf dfkg ul/Psf] u|fxsnfO{ shf{ ;fk6L 279,883,693,167 269,700,342,928 257,346,784,552 252,800,892,895

Less: xfgL gf]S;fgL Joj:yf (Allowance) - - - -

;fd'lxs xfgL gf]S;fgL (Collective Allowance) 4,253,338,284 3,819,964,307 3,651,798,938 3,353,664,446

Psn xfgL gf]S;fgL (Specific Allowance) 1,334,520,728 807,830,681 1,246,502,364 676,874,372

v'b /sd 274,295,834,155 265,072,547,940 252,448,483,250 248,770,354,077

FVTPL df dfkg ul/Psf] shf{ ;fk6L - - - -

hDdf 274,295,834,155 265,072,547,940 252,448,483,250 248,770,354,077

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

u|fxs / ljQLo ;+:yfnfO{ k|bfg ul/Psf] s'n shf{ /sd /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
u|fxsnfO{ shf{ ;fk6L 287,523,067,405 277,503,472,666 268,236,158,790 264,839,522,633

sd{rf/LnfO{ shf{ ;fk6L 1,660,264,215 1,599,296,712 1,660,264,215 1,599,296,712

cflh{t Jofh 1,735,512,950 839,739,489 1,735,512,950 839,739,489

hDdf 290,918,844,570 279,942,508,867 271,631,935,955 267,278,558,834

xflg gf]S;fgL
g]=/f=a=sf] lgbl]{zsf @ adf]lhd 5,773,565,980 4,816,004,036 5,084,008,270 4,218,747,866

j}slNks Joj:yf adf]lhd 2,045,715,394 1,780,312,210 1,810,367,605 1,780,312,210

116
 $=&=! Product sf] cfwf/df shf{ ;fk6Lsf] ljZn]if0f /sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
Product
cfjlws shf{ 103,485,161,935 24,280,618,080 80,948,253,320 24,061,249,278

clwljsif{ shf{ 40,580,377,118 83,064,342,077 40,580,377,118 82,314,038,525

l6=cf/= shf{÷cfoft shf{ 90,123,930 221,358,400 90,123,930 219,358,914

rfn" k"FhL shf{ 44,042,110,452 43,521,067,963 44,042,110,452 43,127,950,880

JolQmut cfjf;Lo shf{ 45,802,597,854 34,075,428,056 45,802,597,854 33,767,631,545

l/on :6]6 shf{ 19,352,917,753 16,570,798,830 19,352,917,753 16,421,118,126

dflh{g k|s[ltsf] shf{ 1,919,240,596 5,076,554,452 1,919,240,596 5,030,698,953

xfo/ kr]{h shf{ 8,060,795,629 10,362,039,441 8,060,795,629 10,268,441,216

ljkGg ju{ shf{ 5,673,596,165 11,995,896,754 5,673,596,165 5,059,083,481

lan vl/b - - - -

sd{rf/L shf{ 1,660,264,215 1,599,296,712 1,660,264,215 1,599,296,712

cGo 7,480,994,570 38,093,249,520 7,480,994,570 30,092,285,777

hDdf 278,148,180,217 268,860,650,285 255,611,271,601 251,961,153,405

c;'n pk/ ug{ afFsL Jofh 1,735,512,950 839,692,643 1,735,512,950 839,739,489

hDdf 279,883,693,167 269,700,342,928 257,346,784,552 252,800,892,895

g]kfn /fi6« a}+sn] hf/L u/]sf] Jofh cfo dfGotf lgb]{lzsf cg';f/ ? #$,*$@,^)& c;'n pk/ ug{ afFsL JofhnfO{ ckn]vfÍg (De-Recognize)
ul/Psf] 5 .

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
g]kfnL ?k}+of 279,883,693,167 269,693,281,145 257,346,784,552 252,793,831,112

ef/lto ?kLof - - - -

cd]l/sL 8n/ - 7,061,782 - 7,061,782

kfp08 :6ln{ª - - - -

o'/f] - - - -

hfkfgL o]g - - - -

rfOlgh o'cfg - - - -

cGo - - - -

hDdf 279,883,693,167 269,700,342,928 257,346,784,552 252,800,892,895

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 117

 $=&=# lwtf]sf] cfwf/df shf{ ;fk6Lsf] ljZn]if0f /sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
rn÷crn ;DklQ 261,009,718,116 258,556,603,219 245,219,271,460 242,363,719,442

;'g÷rfFbL 23,929,887 60,179,374 23,929,887 56,410,471

:jb]zL a}+s tyf ljQLo ;+:yfsf] hdfgt - - - -

;/sf/L lwtf] 982,640,501 231,000,855 982,640,501 216,533,775

cGt/f{li6«o dfGotfk|fKt a}s

+ sf] lwtf] - - - -

lgof{t sfuhft - - - -

d'2tL lgIf]ksf] /l;b 829,072,434 774,748,712 829,072,434 726,227,888

;/sf/L ;'/If0fkq - - - -

Counter Guarantee - - - -

JolQmut hdfgt - - - -

cGo 17,038,332,229 10,077,810,767 10,291,870,269 9,438,001,320

hDdf 279,883,693,167 269,700,342,928 257,346,784,552 252,800,892,895

;'/If0f gePsf - - - -

hDdf 279,883,693,167 269,700,342,928 257,346,784,552 252,800,892,895

$=&=$ xfgL÷gf]S;fgLsf] Joj:yf (Allowance for Impairment) /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
xfgL÷gf]S;fgLsf] ljz]if Joj:yf
;fpg ! ut]sf] df}Hbft 807,830,681 908,094,703 676,874,372 842,801,857

cfly{s jif{sf] xfgL

o; jif{sf] xfgL 526,690,047 100,264,022 569,627,992 165,927,485

c;'n pk/ u/]sf] /sd - - - -

ckn]vg - - - -

ljb]zL d'b|fsf] ljlgdo b/df cfPsf] leGgtf - - - -

cGo - - - -

c;f/ d;fGtf;Ddsf] /sd 1,334,520,728 807,830,681 1,246,502,364 676,874,372

xfgL÷gf]S;fgLsf] ;fd'xLs Joj:yf

;fpg ! utsf] df}Hbft 3,819,964,307 2,086,974,831 3,353,664,446 2,021,957,539

o; jif{sf] xfgL 433,373,978 1,732,989,476 298,134,492 1,331,706,907

o; jif{sf] c;'nL÷gf]S;fgL Joj:yfaf6 lkmtf{ - - - -

ljb]zL d'b|fsf] ljlgdo b/df cfPsf] leGgtf - - - -

cGo - - - -

c;f/ d;fGtf;Ddsf] /sd 4,253,338,284 3,819,964,307 3,651,798,938 3,353,664,446

xfgL÷gf]S;fgLsf] s'n Joj:yf 5,587,859,012 4,627,794,988 4,898,301,302 4,030,538,818

118
 $=* nufgL ;'/If0fkq /sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
kl/zf]lwt nfutdf dfkg ul/Psf] nufgL ;'/If0f kq 36,698,705,803 29,778,927,992 36,260,451,024 29,345,073,683

FVTOCI df dfkg ul/Psf] O{lSj6Ldf nufgL 2,789,205,796 3,960,151,478 2,787,705,796 3,948,651,478

cGo - - - -

hDdf 39,487,911,599 33,739,079,470 39,048,156,820 33,293,725,162

a}+sn] o; zLif{s cGtu{t u/]sf] ljQLo pks/0fdf u/]sf] nufgLnfO{ b'O{ ju{df k|:t't ul/Psf] 5 M kl/zf]lwt nfutdf dfkg ul/Psf] nufgL ;'/If0f
kq / FVTOCI df dfkg ul/Psf] O{lSj6Ldf nufgL kl/lw nfut dfkg ul/Psf] nufgL . nufgLsf] d"No lgwf{/0f nufgLsf] nfut ga9fO{ z]o/sf]
;+Vof Jf[l4 ul/G5 . # dlxgf ;Dd kl/kSjtf ldlt ePsf] 6]«h/L lannfO{ gub / gub ;dfg cGtu{t juL{s[t ul/Psf] 5 .

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
C0f ;'/If0fkq 640,456,000 - 635,227,000 -

;/sf/L af]G8 25,117,417,940 24,710,385,315 25,117,417,940 24,710,385,315

;/sf/L 6]«h/L lan 10,507,806,084 4,634,688,369 10,507,806,084 4,634,688,369

g]kfn /fi6« a}+ssf] ;'/If0fkq - - - -

g]kfn /fi6« a}+ssf] lgIf]k pks/0f - - - -

cGo 423,025,779 433,854,308 - -

36fpg] M xfgL gf]S;fgLsf] ljz]if Joj:yf - - - -

hDdf 36,688,705,803 29,778,927,992 36,260,451,024 29,345,073,683

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
O{lSj6L ;'/If0fkqx? - - - -

;'lrs[t O{lSj6L ;'/If0fkqx? 2,586,307,756 2,989,843,238 2,584,807,756 2,979,843,238

;'lrs[t gePsf O{lSj6L ;'/If0fkqx? 202,898,040 970,308,240 202,898,040 968,808,240

hDdf 2,789,205,796 3,960,151,478 2,787,705,796 3,948,651,478

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 119

120
$=*=# O{lSj6Ldf ePsf] nufgL;Fu ;DalGwt hfgsf/L
cGo lj:t[t cfodfkm{t Fair Value df tf]lsPsf] nufgL ;'/If0fkq

/sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
nfut Fair Value nfut Fair Value nfut Fair Value nfut Fair Value
;'rLs[t :jk"FhLdf nufgL
Pl;og nfOkm OG:of]/G] ; sDkgL - - 37,113,472 66,429,440 - - 37,113,472 66,429,440

!)) ?k}ofFsf] ) lsQf z]o/

l;l6hg Oge]i6d]G6 6«:6 231,310,426 292,157,400 266,156,540 466,627,881 231,310,426 292,157,400 266,156,540 466,627,881

!)) ?k}ofFsf] ##!,()@=* lsQf z]o/

hLjg ljsf; n3'ljQ ljQLo ;+:yf lnld6]8 22,800,000 208,703,414 22,800,000 22,800,000 22,800,000 208,703,414 22,800,000 22,800,000

!)) ?k}ofFsf] @@),(#@ lsQf z]o/

Hof]tL nfOkm OG:of]/G] ; lnld6]8 150,000,000 165,000,000 150,000,000 391,125,000 150,000,000 165,000,000 150,000,000 391,125,000

!)) ?k}ofFsf] !,^%),))) lsQf z]o/

dfx'nL ;fd'bflos n3'ljQ ljQLo ;+:yf lnld6]8 401,440 8,029,618 3,500,000 56,034,720 401,440 8,029,618 3,500,000 56,034,720

!)) ?k}ofFsf] !(,*^# lsQf z]o/

d]/f] dfOqmf]kmfOgfG; ljQLo ;+:yf lnld6]8 4,497,190 30,248,572 8,895,517 91,007,068 4,497,190 30,248,572 8,895,517 91,007,068

!)) ?k}ofFsf] !)@,)#^ lsQf z]o/

g]zgn nfOkm OG:of]/G] ; sDkgL lnld6]8 - - 20,654,634 23,835,450 - - 20,654,634 23,835,450

!)) ?k}ofFsf] ) lsQf z]o/

g]kfn Ogk|mf:6«Sr/ a}s
+ lnld6]8 1,010,000,000 1,080,000,000 1,010,000,000 1,010,000,000 1,000,000,000 1,080,000,000 1,000,000,000 1,000,000,000

!)) ?k}ofFsf] !),*)),))) lsQf z]o/

PgcfO{;L Aofn]G; kmG8 175,000,000 209,825,000 175,000,000 302,750,000 175,000,000 209,825,000 175,000,000 302,750,000

!) ?k}ofFsf] !&,%)),))) lsQf z]o/

PgcfO{;L Plzof 8fO{gflds 8]A6 kmG8 75,000,000 79,800,000 75,000,000 75,000,000 75,000,000 79,800,000 75,000,000 75,000,000

!)) ?k}ofFsf] &,%)),))) lsQf z]o/

PgcfO{;L Plzof u]f| y kmG8 150,000,000 188,700,000 150,000,000 281,250,000 150,000,000 188,700,000 150,000,000 281,250,000

!) ?k}ofFsf] !%,))),))) lsQf z]o/

af“sL csf]{ k[i7df===
 ===cl3Nnf] k[i7af6 lg/Gt/
$=*=# O{lSj6Ldf ePsf] nufgL;Fu ;DalGwt hfgsf/L
cGo lj:t[t cfodfkm{t Fair Value df tf]lsPsf] nufgL ;'/If0fkq

/sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
nfut Fair Value nfut Fair Value nfut Fair Value nfut Fair Value
PgcfO{;L Plzof ;]nS] 6 #) (Index Fund) 187,500,000 184,125,000 187,500,000 187,500,000 187,500,000 184,125,000 187,500,000 187,500,000

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&(

!) ?k}ofFsf] !*,&%),))) lsQf z]o/
?/n dfOqmf]kmfOgfG; 8]enkd]G6 ;]G6/ lnld6]8 15,201,923 106,414,871 25,231,000 241,147,270 15,201,923 106,414,871 25,231,000 241,147,270

!)) ?k}ofFsf] #^@,*!(=@ lsQf z]o/

;"of{ nfOkm OG:of]/G] ; 2,347,063 2,206,481 4,034,566 8,606,409 2,347,063 2,206,481 4,034,566 8,606,409

!)) ?k}ofFsf] !^,@() lsQf z]o/

;'of]b{ of jf]dL n3'ljQ ljQLo ;+:yf lnld6]8 9,000,000 29,597,400 9,000,000 51,030,000 9,000,000 29,597,400 9,000,000 51,030,000

!)) ?k}ofFsf] !)*,))) lsQf z]o/

s'n -P_ 2,033,058,042 2,584,807,756 2,144,885,730 3,275,143,238 2,023,058,042 2,584,807,756 2,134,885,730 3,265,143,238

;"rLs[t gePsf] :jk"hF Ldf nufgL

a}lsË kmfOgfG; PG8 OG:of]/G] ; OlG:6Ro"6 ckm g]kfn 4,500,000 4,500,000 4,500,000 4,500,000 3,000,000 3,000,000 3,000,000 3,000,000

!)) ?k}ofFsf] ##,))) lsQf z]o/

shf{ ;"rgf s]Gb| lnld6]8 1,611,500 1,611,500 1,611,500 1,611,500 1,611,500 1,611,500 1,611,500 1,611,500

!)) ?k}ofFsf] !&&,@$@ lsQf z]o/

g]zgn a}lsË OlG:6Ro"6 3,669,740 3,669,740 3,669,740 3,669,740 3,669,740 3,669,740 3,669,740 3,669,740

!)) ?k}ofFsf] #^,^(&=$ lsQf z]o/

g]kfn lSnol/Ë xfp; lnld6]8 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000

!)) ?k}ofFsf] &@,))) lsQf z]o/

g]kfn On]S6«fl] gs k]dG] 6 l;:6d 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000

!)) ?k}ofFsf] !%),))) lsQf z]o/

PgcfO{;L Plzof Çn]S;L Sofk 154,616,800 154,616,800 - - 154,616,800 154,616,800 - -

!) ?k}ofFsf] !%,$^!,^*) lsQf z]o/

af“sL csf]{ k[i7df===

121
122
===cl3Nnf] k[i7af6 lg/Gt/
$=*=# O{lSj6Ldf ePsf] nufgL;Fu ;DalGwt hfgsf/L
cGo lj:t[t cfodfkm{t Fair Value df tf]lsPsf] nufgL ;'/If0fkq

/sd ?=
;d"x a}+s
ljj/0f
o; jif{ o; jif{ ut jif{
nfut Fair Value nfut Fair Value nfut Fair Value nfut Fair Value
PgcfO{;L Plzof lgj[lQ sf]if 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000

!) ?k}ofFsf] !)),))) lsQf z]o/

>[hGzLn n3'ljQ ljQLo ;+:yf lnld6]8 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000

!)) ?k}ofFsf] !)),))) lsQf z]o/

s'n -aL_ 204,398,040 204,398,040 49,781,240 49,781,240 202,898,040 202,898,040 48,281,240 48,281,240

s'n -P ± aL_ 2,237,456,082 2,789,205,796 2,194,666,970 3,324,924,478 2,225,956,082 2,787,705,796 2,183,166,970 3,313,424,478

nufgLsf] nfut O{lSj6Lsf] g]6jy{eGbf sd x'g] ePsfn] ;'lrs[t gePsf O{lSj6L nufgLnfO{ nfutdf k|:t't ul/Psf] 5 .
o;cl3 /x]sf] jf]dL n3'ljQ ljQLo ;+:yf lnld6]8 ;"of]{bo n3'ljQ ;+:yf;Fu ufleP/ ;"of]{bo jf]dL n3'ljQ ljQLo ;+:yf lnld6]8 ag]sf] 5 .
NMB Energy Bond - 4%, 92-93 nfO{ kl5Nnf] cfly{s jif{df FVTOCI df n]vfÍg ul/Psf]df o; jif{ kl/zf]lwt nfutdf dfkg ul/Psf] ;'/If0f kq cGtu{t C0f ;'/If0fkqdf n]vfÍg ul/Psf] 5 .
 $=( rfn' s/ ;DklQ /sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
o; cf=j=sf] cfos/ ;DklQ 9,065,782,054 7,109,939,709 8,817,369,791 7,110,110,172

cl3Nnf cf=j= sf] cfos/ ;DklQ - - - -

hDdf 9,065,782,054 7,109,939,709 8,817,369,791 7,110,110,172

o; cf=j=sf] s/ bfloTj - - - -

o; cf=j=sf] cfos/ bfloTj 8,930,321,296 6,813,720,825 8,676,810,047 6,813,002,831

cl3Nnf cf=j= sf] cfos/ bfloTj - - - -

hDdf 8,930,321,296 6,813,720,825 8,676,810,047 6,813,002,831

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

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

ljj/0f o; jif{ ut jif{
;'lrs[t ;xfos sDkgLdf nufgL 1,004,500,000 1,004,500,000

;'lrs[t gePsf ;xfos sDkgLdf nufgL 260,000,000 260,000,000

s'n nufgL 1,264,500,000 1,264,500,000

36fpg] M xfgL - -

v'b /sd 1,264,500,000 1,264,500,000

$=!)=! ;'lrs[t ;xfos sDkgLdf nufgL /sd ?=

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

Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf lnld6]8 1,004,500,000 1,004,500,000 1,004,500,000 1,004,500,000

hDdf 1,004,500,000 1,004,500,000 1,004,500,000 1,004,500,000

Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf lnld6]8 a}+ssf] %&=&% k|ltzt :jfldTj /x]sf] ;fxfos sDkgL xf] / sDkgL P]g, @)^# cGtu{t klAns
lnld6]8 sDkgLsf] ¿kdf @% h'nfO{ @)!& df btf{ ePsf] / g]kfn /fi6« a}+saf6 "3" ju{sf] ljQLo ;+:yfsf] ¿kdf Ohfht k|fKt ;fxfos sDkgL
xf] . Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf lnld6]8 c;f/ @$, @)&& df lwtf]kq af]8{df ;"lrs[t ePsf] 5 . . Pg cfO{ ;L Plzof n3'ljQ ljQLo
;+:yf lnld6]8 df /x]sf] nufgL NAS 27 cnu ljQLo ljj/0f cg';f/ nfut dfkg ul/G5 .

$=!)=@ ;'lrs[t gePsf ;xfos ;+:yfdf nufgL /sd ?=

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

Pg cfO{ ;L Plzof Soflk6n lnld6]8 200,000,000 200,000,000 200,000,000 200,000,000

Pg cfO{ ;L Plzof ;]So'l/6Lh lnld6]8 60,000,000 60,000,000 60,000,000 60,000,000

hDdf 260,000,000 260,000,000 260,000,000 260,000,000

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 123

 $=!)=# ;xfos sDkgLdf nufgL /sd ?=
a}+s
ljj/0f
o; jif{ ut jif{
Pg cfO{ ;L Plzof Soflk6n lnld6]8 100 100

Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf lnld6]8 57.75 57.75

Pg cfO{ ;L Plzof ;]So'l/6Lh lnld6]8 100 100

$=!)=$ u}/ lgolGqt :jfy{ /sd ?=

a}+s
ljj/0f
Pg cfO{ ;L Plzof Pg cfO{ ;L Plzof Pg cfO{ ;L Plzof
Soflk6n n3'ljQ ljQLo ;+:yf ;]So'l/6Lh lnld6]8
u}= lg= :jf= ;Fu /x]sf] O{lSj6L :jfy{ -∞_ - 42.25Ì -

;dLIff jif{sf nflu 5'6\ofOPsf] gfkmf-gf]S;fg_ - - -

c;f/ d;fGt;Ddsf] u}= lg= :jf=sf] ;l~rt df}Hbft /sd - - -

u}= lg= :jf= nfO{ nfef+z e'QmfgL - - -

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
;'lrs[t ;Da4 sDkgLdf nufgL - - - -

;'lrs[t gePsf ;Da4 sDkgLdf nufgL - - - -

s'n nufgL - - - -

36fpg] M xfgL - - - -

v'b lstfaL /sd - - - -

pNn]lvt ldlt;Dd a}+ssf s'g} ;Da4 ;+:yf 5}g .

$=!!=! ;'lrs[t ;Da4 sDkgLdf nufgL

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

$=!!=@ ;'lrs[t gul/Psf ;+:yfdf nufgL

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

124
 $=!!=# a}+s;Fu ;Da4 sDkgL;Fu ;DalGwt hfgsf/L /sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
nfut Fair Value nfut Fair Value nfut Fair Value nfut Fair Value

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

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

- - - -

- - - -

$=!@ nufgL ;DklQ

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
/sd ?=
Fair Value df dfkg ul/Psf] nufgL ;DklQ - - - -

;fpg ! ut]sf] df}Hbft 1,275,463,444 496,064,382 1,275,463,444 496,064,382

;dLIff aif{df yk÷lg;u{ 552,932,122 779,399,061 552,932,122 779,399,061

;dLIff aif{df Fair Value df v'b kl/jt{g - - - -

;dfof]hg÷:yfgfGt/0f - - - -

v'b /sd 722,531,322 1,275,463,444 722,531,322 1,275,463,444

kl/zf]lwt d"Nodf dfkg ul/Psf] nufgL ;DklQ

;fpg ! ut]sf] df}Hbft - - - -

;dLIff aif{df yk÷lg;u{ - - - -

;dLIff aif{df Fair Value df v'b kl/jt{g - - - -

;dfof]hg÷:yfgfGt/0f - - - -

v'b /sd - - - -

hDdf 722,531,322 1,275,463,444 722,531,322 1,275,463,444

nufgL ;DklQdf u}/ a}+lsË ;DklQ ;dfj]; ul/Psf] 5, pQm ;DklQsf] d"NofÍg fair value jf aSof}tf shf{ dWosf] sd d"Nosf cfwf/df ul/Psf]
5 . cf=j sf] cGtdf /x]sf] u}/ a}+lsË ;DklQx¿sf] lj:t[t ljj/0f gf]6 %=!% df k|bfg ul/Psf] 5 .

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 125

126
$=!# ;DklQ / pks/0f
/sd ?=
ljj/0f ;d'x
hUuf ejg k§f ;DklQ sDKo'6/ / ;jf/L kmlg{r/ / d]lzg/L sfof{no k"FhLut s"n c;f/ s"n c;f/
;fdfgx? lkmS:r/ pks/0f sfo{k|ult cGTo @)&( cGTo @)&*
nfut - - - - - - - - - - -

@)&& c;f/ #! ;Ddsf] /sd 439,028,757 245,944,638 1,343,136,102 470,007,039 310,780,583 270,283,556 956,130,279 146,521,299 - - 4,181,832,254

yk
o; jif{ yk ul/Psf 21,118,750 - 36,182,025 146,812,441 19,971,033 11,329,032 53,430,146 5,143,823 1,084,555 - 295,071,805

k'FhLs/0f - - - - - - - - - - -

l8:kf]hN; - - 7,193,430 3,562,165 985,669 229,333 2,335,269 504,088 - - 14,809,954

;dfof]hg - - 1,256,868 - - - - - - - 1,256,868

cGo - - - - - - - - - - -

@)&* c;f/ #! ;Ddsf] /sd 460,147,507 245,944,638 1,370,867,829 613,257,315 329,765,947 281,383,256 1,007,225,156 151,161,034 1,084,555 4,460,837,237 4,460,837,237

yk
o; jif{ yk ul/Psf - - 158,235,608 132,416,091 21,971,000 67,897,670 87,442,396 4,663,770 1,700,452 474,326,988 -

k'FhLs/0f - - - - - - - - - - -

l8:kf]hN; - - 15,513,114 11,803,691 1,681,858 3,629,646 39,266,132 550,923 - 72,445,363 -

;dfof]hg - - - - - - - - - - -

cGo - - - - - - - - - - -

@)&( c;f/ #@ ;Ddsf] /sd 460,147,507 245,944,638 1,513,590,324 733,869,715 350,055,089 345,651,280 1,055,401,421 155,273,881 2,785,007 4,862,718,861 -

af“sL csf]{ k[i7df===

 ===cl3Nnf] k[i7af6 lg/Gt/
$=!# ;DklQ / pks/0f
/sd ?=
;DklQ / pks/0f ;d'x
hUuf ejg k§f ;DklQ sDKo'6/ / ;jf/L kmlg{r/ / d]lzg/L sfof{no k"FhLut s"n c;f/ s"n c;f/
;fdfgx? lkmS:r/ pks/0f sfo{k|ult cGTo @)&( cGTo @)&*
;l~rt x|f;s§L / xfgL -

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&(

@)&& c;f/ #! ;Ddsf] /sd - 28,008,145 266,140,147 140,844,772 53,083,189 105,806,355 209,530,555 106,231,909 - 909,645,072

;dLIff aif{sf] x|f; z'Ns - 4,622,671 81,651,556 142,241,978 42,723,381 21,178,616 97,764,715 4,580,194 - - 394,763,110

;dLIff aif{sf nflu xfgL - - - - - - - - - - -

l8:kf]hN; - - 7,114,512 3,516,574 1,129,581 197,356 2,092,685 499,685 - - 14,550,394

cGo - - - - 105,897 - - - - - 105,897

@)&* c;f/ #! ;Ddsf] /sd - 32,630,816 340,677,190 279,570,175 94,782,886 126,787,614 305,202,585 110,312,418 - 1,289,963,686 1,289,963,686

;dLIff aif{sf] x|f; z'Ns - 4,622,671 89,869,177 101,824,628 32,897,689 57,856,890 100,669,542 5,180,152 - 392,920,750 -

;dLIff aif{sf nflu xfgL - - - - - - - - - - -

l8:kf]hN; - - 1,281,203 11,668,885 389,306 3,468,061 37,929,517 549,348 - 55,286,320 -

cGo - - - - - - - - - - -

@)&( c;f/ #@ ;Ddsf] /sd - 37,253,487 429,265,165 369,725,918 127,291,270 181,176,444 367,942,610 114,943,223 - 1,627,598,116 -

/sd ?=
;DklQ / pks/0f ;d'x
hUuf ejg k§f ;DklQ sDKo'6/ / ;jf/L kmlg{r/ / d]lzg/L sfof{no k"FhLut s"n c;f/
;fdfgx? lkmS:r/ pks/0f sfo{k|ult cGTo @)&(
@)&& c;f/ #! ;Ddsf] /sd 439,028,757 217,936,493 1,076,995,955 329,162,267 257,697,393 164,477,202 746,599,724 40,289,390 - 3,272,187,181

@)&* c;f/ #! ;Ddsf] /sd 460,147,507 213,313,822 1,030,190,639 333,687,140 234,983,060 154,595,642 702,022,571 40,848,616 1,084,555 3,170,873,551

@)&( c;f/ #@ ;Ddsf] /sd 460,147,507 208,691,151 1,084,325,159 364,143,797 222,763,819 164,474,836 687,458,811 40,330,659 2,785,007 3,235,120,746

127
128
$=!# ;DklQ / pks/0f
/sd ?=
ljj/0f a}+s
hUuf ejg k§f ;DklQ sDKo'6/ / ;jf/L kmlg{r/ / d]lzg/L sfof{no k"FhLut s"n c;f/ s"n c;f/
;fdfgx? lkmS:r/ pks/0f sfo{k|ult cGTo @)&( cGTo @)&*
nfut - - - - - - - - - - -

@)&& c;f/ #! ;Ddsf] /sd 439,028,757 245,944,638 1,337,830,954 446,597,841 304,770,827 249,096,953 952,211,343 135,184,995 - - 4,110,666,308

yk
o; jif{ yk ul/Psf - - 32,555,748 49,795,538 - 10,479,109 53,430,146 4,301,973 924,555 - 151,487,069

k'FhLs/0f - - - - - - - - - - -

l8:kf]hN; - - 7,193,430 3,562,165 1,720,000 229,333 2,335,269 504,088 - - 15,544,285

;dfof]hg - - - - - - - - - - -

cGo - - - - - - - - - - -

@)&* c;f/ #! ;Ddsf] /sd 439,028,757 245,944,638 1,363,193,273 492,831,214 303,050,827 259,346,729 1,003,306,220 138,982,880 924,555 - 4,246,609,092

yk
o; jif{ yk ul/Psf - - 158,143,799 132,416,091 17,211,000 21,663,797 87,442,96 2,869,000 1,700,452 421,446,536 -

k'FhLs/0f - - - - - - - - - - -

l8:kf]hN; - - 15,513,114 11,803,691 164,905 3,490,550 39,266,132 550,923 - 70,789,313 -

;dfof]hg - - - - - - - - - - -

cGo - - - - - - - - - - -

@)&( c;f/ #@ ;Ddsf] /sd 439,028,757 245,944,638 1,505,823,958 613,443,614 320,096,922 277,519,976 1,051,482,485 141,300,957 2,625,007 4,597,266,314 -

af“sL csf]{ k[i7df===

 ===cl3Nnf] k[i7af6 lg/Gt/
$=!# ;DklQ / pks/0f
/sd ?=
;DklQ / pks/0f a}+s
hUuf ejg k§f ;DklQ sDKo'6/ / ;jf/L kmlg{r/ / d]lzg/L sfof{no k"FhLut s"n c;f/ s"n c;f/
;fdfgx? lkmS:r/ pks/0f sfo{k|ult cGTo @)&( cGTo @)&*
;l~rt x|f;s§L / xfgL -

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&(

@)&& c;f/ #! ;Ddsf] /sd - 28,008,145 265,602,412 132,234,893 50,796,270 100,081,727 208,981,281 101,322,456 - - 887,027,185

;dLIff aif{sf] x|f; z'Ns - 4,622,671 80,367,868 96,368,576 31,550,807 20,997,188 97,764,715 4,297,922 - - 335,969,747

;dLIff aif{sf nflu xfgL - - - - - - - - - - -

l8:kf]hN; - - 7,114,512 3,516,574 1,129,581 197,356 2,092,685 499,685 - - 14,550,394

cGo - - - - - - - - - - -

@)&* c;f/ #! ;Ddsf] /sd - 32,630,816 338,855,768 225,086,895 81,217,495 120,881,559 304,653,311 105,120,693 - - 1,208,446,538

;dLIff aif{sf] x|f; z'Ns - 4,622,671 86,269,177 101,824,628 31,388,817 21,454,404 100,669,542 4,580,152 - 350,809,391 -

;dLIff aif{sf nflu xfgL - - - - - - - - - - -

l8:kf]hN; - - 1,281,203 11,668,885 164,740 3,468,061 37,929,517 549,348 - 55,061,754 -

cGo - - - - - - - - - - -

@)&( c;f/ #@ ;Ddsf] /sd - 37,253,487 423,843,742 315,242,638 112,441,572 138,867,902 367,393,336 109,151,498 - 1,504,194,175 -

/sd ?=
;DklQ / pks/0f a}+s
hUuf ejg k§f ;DklQ sDKo'6/ / ;jf/L kmlg{r/ / d]lzg/L sfof{no k"FhLut s"n c;f/
;fdfgx? lkmS:r/ pks/0f sfo{k|ult cGTo @)&(
@)&& c;f/ #! ;Ddsf] /sd 439,028,757 217,936,493 1,072,228,542 314,362,948 253,974,557 149,015,225 743,230,061 33,862,539 - 3,223,639,123

@)&* c;f/ #! ;Ddsf] /sd 439,028,757 213,313,822 1,024,337,505 267,744,319 221,833,331 138,465,170 698,652,908 33,862,186 924,555 3,038,162,554

@)&( c;f/ #@ ;Ddsf] /sd 439,028,757 208,691,151 1,081,980,215 298,200,977 207,655,350 138,652,075 684,089,148 32,149,459 2,625,007 3,093,072,139

129
 $=!$ Voflt tyf cd"t{ ;DklQ /sd ?=
;d"x
ljj/0f ;k\m6j]o/ c;f/ cGTo c;f/ cGTo
Voflt cGo @)&( ;Dd @)&* ;Dd
vl/b ul/Psf] gdf{0f ul/Psf]
nfut
@)&& ;fpg ! sf] cfwf/df - 192,424,985 - - - 192,424,985

yk - 33,719,396 - - - 33,719,396

clwu|x0f - - - - - -

k"FhLs/0f - - - - - -

l8:kf]hN; - - - - - -

;dfof]hg - - - - - -

@)&* c;f/ #! sf] /sd - 226,144,381 - - - 226,144,381

yk - - - - - -

clwu|x0f - 48,483,849 - - 48,483,849 -

k"FhLs/0f - - - - - -

l8:kf]hN; - - - - - -

;dfof]hg - - - - - -

@)&( c;f/ #@ sf] /sd - 274,628,230 - - 274,628,230 -

kl/zf]wg
@)&& ;fpg ! sf] cfwf/df - 91,162,473 - - - 91,162,473

;dLIff aif{sf] kl/zf]wg - 35,825,072 - - - 35,825,072

l8:kf]hN; - - - - - -

;dfof]hg - - - - - -

@)&* c;f/ #! sf] cfwf/df - 126,987,545 - - - 126,987,545

;dLIff aif{sf] kl/zf]wg - 34,742,589 - - 34,742,589 -

l8:kf]hN; - - - - - -

;dfof]hg - 14,895,141 - - - -

@)&( c;f/ #@ sf] cfwf/df - 176,625,274 - - 176,625,274 -

k"Flhut sfo{sf] k|ult - 40,181,906 - - - -

v'b lstfaL d"No - - - - - -

@)&& c;f/ #! ;Ddsf] /sd - 101,262,512 - - 101,262,512 -

@)&* c;f/ #! ;Ddsf] /sd - 99,156,836 - - 99,156,836 -

@)&( c;f/ #@ ;Ddsf] /sd - 138,184,862 - - 138,184,862 -

sDKo'6/ ;k\m6j]o/ k|of]udf NofpFbf / clwu|x0f ubf{ k/n d"Nodf k"FhLs/0f ul/Psf] 5 . cfGtl/s ?kdf ljsf; ul/Psf] ;k\m6j]o/nfO{ ljsf;;Fu
;DalGwt nfutnfO{ k"FhLs/0f ul/Psf] 5 . h;n] eljiodf cfly{s nfe xfl;n ug{ ;xof]u k'¥ofpg] 5 . sDKo'6/ ;k\m6j]o/ nfut ck]lIft pkof]uL
cfo'sf] cfwf/df kl/zf]lwt x'G5g\ . ;k\m6j]o/sf] dd{t;Fu ;DalGwt nfutx¿ Joosf] ¿kdf dfGotf lbOPsf] 5 . k|of]usf] nflu pknAw ePsf] ldlt
b]lv ;km\6j]o/sf] cg'dflgt k|of]u cjlwsf] cfwf/df ;db/ x|f;s6\6L k|0ffnL (Straight Line Method) cg';f/ x|f;s6\6L ug{] ul/Psf] 5 . xfnsf] /
t'ngfTds cjlwsf] nflu ;k\m6j]o/sf] cg'dflgt cfo' kfFr aif{ xf] . ? !) xhf/ eGbf sdsf] ;km\6j]o/ vr{sf] ?kdf n]vf+Íg ul/Psf] 5 .

130
 $=!$ Voflt tyf cd"t{ ;DklQ /sd ?=
a}+s
ljj/0f ;k\m6j]o/ c;f/ cGTo c;f/ cGTo
Voflt cGo @)&( ;Dd @)&* ;Dd
vl/b ul/Psf] gdf{0f ul/Psf]
nfut
@)&& ;fpg ! sf] cfwf/df - 187,432,015 - - - 187,432,015

yk - 14,257,723 - - - 14,257,723

clwu|x0f - - - - - -

k"FhLs/0f - - - - - -

l8:kf]hN; - - - - - -

;dfof]hg - - - - - -

@)&* c;f/ #! sf] /sd - 201,689,738 - - - 201,689,738

yk - - - - - -

clwu|x0f - 46,029,656 - - 46,029,656 -

k"FhLs/0f - - - - - -

l8:kf]hN; - - - - - -

;dfof]hg - - - - - -

@)&( c;f/ #@ sf] /sd - 247,719,394 - - 247,719,394 -

kl/zf]wg
@)&& ;fpg ! sf] cfwf/df - 89,156,305 - - - 89,156,305

;dLIff aif{sf] kl/zf]wg - 32,182,023 - - - 32,182,023

l8:kf]hN; - - - - - -

;dfof]hg - - - - - -

@)&* c;f/ #! sf] cfwf/df - 121,338,328 - - - 121,338,328

;dLIff aif{sf] kl/zf]wg - 33,908,041 - - 33,908,041 -

l8:kf]hN; - - - - - -

;dfof]hg - - - - - -

@)&( c;f/ #@ sf] cfwf/df - 155,246,369 - - 155,246,369 -

k"Flhut sfo{sf] k|ult - 40,181,906 - - 40,181,906 -

v'b lstfaL d"No - - - - - -

@)&& c;f/ #! ;Ddsf] /sd - 98,275,710 - - 98,275,710 -

@)&* c;f/ #! ;Ddsf] /sd - 91,548,342 - - 91,548,342 -

@)&( c;f/ #@ ;Ddsf] /sd - 132,654,932 - - 132,654,932 -

sDKo'6/ ;k\m6j]o/ k|of]udf NofpFbf / clwu|x0f ubf{ k/n d"Nodf k"FhLs/0f ul/Psf] 5 . cfGtl/s ?kdf ljsf; ul/Psf] ;k\m6j]o/nfO{ ljsf;;Fu
;DalGwt nfutnfO{ k"FhLs/0f ul/Psf] 5 . h;n] eljiodf cfly{s nfe xfl;n ug{ ;xof]u k'¥ofpg] 5 . sDKo'6/ ;k\m6j]o/ nfut ck]lIft pkof]uL
cfo'sf] cfwf/df kl/zf]lwt x'G5g\ . ;k\m6j]o/sf] dd{t;Fu ;DalGwt nfutx¿ Joosf] ¿kdf dfGotf lbOPsf] 5 . k|of]usf] nflu pknAw ePsf] ldlt
b]lv ;km\6j]o/sf] cg'dflgt k|of]u cjlwsf] cfwf/df ;db/ x|f;s6\6L k|0ffnL (Straight Line Method) cg';f/ x|f;s6\6L ug{] ul/Psf] 5 . xfnsf] /
t'ngfTds cjlwsf] nflu ;k\m6j]o/sf] cg'dflgt cfo' kfFr aif{ xf] . ? !) xhf/ eGbf sdsf] ;km\6j]o/ vr{sf] ?kdf n]vf+Íg ul/Psf] 5 .

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 131

 $=!% :yug s/ /sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
:yug s/ ;DklQ - - - -

:yug s/ bfloTj 258,050,209 449,707,043 267,765,003 459,535,668

v'b /sd 258,050,209 449,707,043 267,765,003 459,535,668

/sd ?=
;d"x a}+s
@)&* ÷ @)&(
:yug s/ :yug s/ v'b :yug s/ :yug s/ :yug s/ v'b :yug s/
;DklQ bfloTj ;DklQ -bfloTj_ ;DklQ bfloTj ;DklQ -bfloTj_
c:yfoL leGgtfsf] cfwf/df
:yug s/
a}+s tyf ljQLo ;+:yfnfO{ shf{ - - - - - -

u|fxsnfO{ shf{ - - - - - -

nufgL ;DklQ - - - - - -

nufgL ;'/If0f kq - 168,522,940 168,522,940 - 168,524,915 168,524,915

;DklQ / pks/0f - 210,944,687 210,944,687 - 219,592,609 219,592,609

sd{rf/Lsf] kl/eflift nfe of]hgf 39,486,713 - 39,486,713 38,462,028 - 38,462,028

k§f bfloTj 80,485,764 - 80,485,764 80,445,551 - 80,445,551

Jojf:yfx? - - - - - -

cGo c:yfoL leGgtf 1,444,942 - 1,444,942 1,444,942 - 1,444,942

c:yfoL leGgtfdf :yug s/ 121,417,419 -379,467,627_ -258,050,209_ 120,352,521 -388,117,524_ -267,765,003_

Deferred Tax on Carry Forward of Unused Tax Losses - -

s/sf] b/df ePsf] kl/jt{gsf cfwf/df :yug s/ - -

@)&( c;f/ #@ ldlt;Dd sf] v'b :yug s/ ;DklQ÷bfloTj -258,050,209_ -267,765,003_

@)&* ;fpg ! ldlt;Dd sf] cfwf/df :yug s/-;DklQ_÷bfloTj 449,707,044 459,535,668

;ldIff aif{df ;[hgf ePsf]÷lkmtf{ ePsf 191,656,835 191,770,665

gfkmf cyjf gf]S;fgdf n]vf°g ePsf] :yug s/ vr{÷-cfDbfgL_ 11,887,501 12,001,331

cGo lj:t[t cfDbfgLdf n]vf°g ePsf] :yug s/ vr{÷-cfDbfgL_ 109,692,724 109,692,724

O{lSj6Ldf k|ToIf n]vf+Íg ePsf] :yug s/ vr{÷-cfDbfgL_ 70,076,609 70,076,609

132
 /sd ?=
;d'x a}+s
@)&& ÷ @)&*
:yug s/ :yug s/ v'b :yug s/ :yug s/ :yug s/ v'b :yug s/
;DklQ bfloTj ;DklQ -bfloTj_ ;DklQ bfloTj ;DklQ -bfloTj_
c:yfoL leGgtfsf] cfwf/df
:yug s/
a}+s tyf ljQLo ;+:yfnfO{ shf{ - - - - - -

u|fxsnfO{ shf{ - - - - - -

nufgL ;DklQ - - - - - -

nufgL ;'/If0f kq - 339,600,588 339,600,588 - 339,077,253 339,077,253

;DklQ / pks/0f 9,131,301 206,271,103 197,139,802 - 206,271,103 206,271,103

sd{rf/Lsf] kl/eflift nfe of]hgf 49,487,481 17,703,858 31,783,623 48,550,310 17,703,858 30,846,451

k§f bfloTj 54,039,545 - 54,039,545 53,754,820 - 53,754,820

Jojf:yfx? 1,210,179 - 1,210,179 1,211,417 - 1,211,417

cGo c:yfoL leGgtf - - - - - -

c:yfoL leGgtfdf :yug s/ 113,868,505 -563,575,549_ -449,707,044_ 103,516,546 -563,052,214_ -459,535,668_

Deferred Tax on Carry Forward of Unused Tax Losses -

s/sf] b/df ePsf] kl/jt{gsf cfwf/df :yug s/ -

@)&* c;f/ #! ldlt;Dd sf] v'b :yug s/ ;DklQ÷bfloTj -459,535,668_

@)&& ;fpg ! ldlt;Dd sf] cfwf/df :yug s/-;DklQ_÷bfloTj 298,133,395

;ldIff aif{df ;[hgf ePsf]÷lkmtf{ ePsf 161,402,272

gfkmf cyjf gf]S;fgdf n]vf°g ePsf] :yug s/ vr{÷-cfDbfgL_ -1,465,280_

cGo lj:t[t cfDbfgLdf n]vf°g ePsf] :yug s/ vr{÷-cfDbfgL_ 232,637,635

O{lSj6Ldf k|ToIf n]vf+Íg ePsf] :yug s/ vr{÷-cfDbfgL_ 69,770,083

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 133

 $=!^ cGo ;DklQx? /sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
laqmLsf nflu /flvPsf] ;DklQ - - - -

cGo u}/ a}+lsË ;DklQ - - - -

Bills Receivable - - - -

Accounts Receivable 844,596,703 994,296,788 807,733,870 982,425,937

cflh{t cfo - - - -

clu|d e'QmfgL / lgIf]k 366,169,087 211,469,921 285,590,824 209,438,285

cfos/ w/f}6L 141,731,363 129,948,554 141,731,363 129,948,554

:yug sd{rf/L vr{ 3,338,688,658 2,259,130,769 3,338,688,658 2,259,130,769

cGo 2,416,743,635 1,961,202,198 2,416,063,200 1,899,519,432

Right of Use Assets 2,013,413,921 - 2,013,413,921 -

d;nGb df}Hbft 170,930,305 143,640,550 170,930,305 143,640,550

cGo 232,399,409 1,817,561,647 231,718,974 1,755,878,881

hDdf 7,107,929,446 5,556,048,230 6,989,807,914 5,480,462,976

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
dgL dfs]{6 lgIf]k - - - -

cGt/ a}+lsË ;fk6L 1,395,300,000 - 1,395,300,000 -

a}+s tyf ljQLo ;+:yfaf6 cGo lgIf]k 21,187,018,666 24,340,920,818 5,358,901,873 13,329,472,380

Settlement and Clearing - - - -

a}+s tyf ljQLo ;+:yfaf6 cGo lgIf]k - - - -

hDdf 22,582,318,666 24,340,920,818 6,754,201,873 13,329,472,380

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

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
g]kfn /fi6« a}+saf6 k'g/shf{ 5,227,764,978 3,238,618,707 5,227,764,978 3,238,618,707

:yfoL t/ntf ;'ljwf 14,500,000,000 - 14,500,000,000 -

g]kfn /fi6« a}+saf6 clGtd C0fbftf ;'ljwf - - - -

k'gM vl/b ;Demf}tfdf laqmL ul/Psf] lwQf]kq - - - -

g]kfn /fi6« a}+snfO{ cGo afFsL - - - -

hDdf 19,727,764,978 3,238,618,707 19,727,764,978 3,238,618,707

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

134
 $=!( Jo'TkGg ljQLo pks/0f /sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
Jofkf/sf] nflu /flvPsf]
Jofhb/ :jfk - - - -

d'b|f :jfk - - - -

clu|d ljlgdo ;Demf}tf - - - -

cGo - - - -

hf]lvd Joj:yfkgsf nflu /flvPsf]

Jofhb/ :jfk - - - -

d'b|f :jfk - - - -

clu|d ljlgdo ;Demf}tf - 5,337,920,000 - 5,337,920,000

cGo - - - -

hDdf - 5,337,920,000 - 5,337,920,000

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

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
skf]{/]6 u|fxs
cfjlws lgIf]k 69,622,340,681 93,140,164,322 69,622,340,681 93,140,164,322

sn lgIf]k 10,684,246,283 18,505,899,519 10,684,246,283 18,710,695,473

rNtL lgIf]k 36,568,817,566 21,404,716,208 36,568,817,566 21,404,716,208

cGo 3,248,989,026 422,561,730 396,387,428 422,561,730

JolQmut lgIf]k
cfjlws lgIf]k 92,122,665,166 61,170,018,067 92,122,665,166 61,168,864,580

art lgIf]k 78,703,553,599 92,931,831,078 78,703,553,599 90,255,064,092

rNtL lgIf]k 1,483,662,303 1,683,133,908 1,483,662,303 1,683,133,908

cGo 322,286,695 239,598,595 322,286,695 239,598,595

hDdf 292,756,561,319 289,497,923,428 289,903,959,721 287,024,798,908

k|fKt lgIf]kdf e'QmfgL of]Uo Jofh ;dfj]z ul/Psf] 5 .

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
g]kfnL ?k}of 291,623,494,014 288,387,830,250 288,781,932,953 285,913,915,471

ef/tLo ?kLof - - - -

cd]l/sL 8n/ 1,116,707,165 1,094,064,757 1,105,826,040 1,094,843,606

kfp08 :6ln{ª 1,179,228 1,155,318 1,167,738 1,156,141

o"/f] 2,396,019 2,347,437 2,372,673 2,349,109

hfkfgL o]g 4,032 3,950 3,993 3,953

lrlgofF o'cfg - - - -

cGo 12,780,861 12,521,715 12,656,325 12,530,629

hDdf 292,756,561,319 289,497,923,428 289,903,959,721 287,024,798,908

cGo d'b|fsf lgIf]knfO{ g]kfnL d'b|fdf ljlgod b/sf cfwf/df kl/jt{g u/L k|:t't ul/Psf] 5 .

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 135

 $=@! ;fk6L (Borrowing) /sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
:jb]zL ;fk6L
g]kfn ;/sf/ - - - -

cGo ;+:yf - - - -

cGo - - - -

hDdf - - - -

ljb]zL ;fk6L
ljb]zL a}+s tyf ljQLo ;+:yf - - - -

ax'klIfo ljsf; a}+sx? - - - -

cGo ;+:yfx? - - - -

cGo - - - -

hDdf - - - -

$=@@ Joj:yf /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
Provision for Redundancy - - - -

k'gM ;+/rgfsf] lglDt Joj:yf - - - -

sfg'gL / cfos/ ;DaGwL d'2f - - - -

Onerous Contracts - - - -

hDdf - - - -

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
;fpg ! ut];Ddsf] df}Hbft - - - -

cf=j sf] yk Joj:yf - - - -

cf=j sf] vr{ ePsf] Joj:yf - - - -

cf=j sf] lkmtf{ ePsf] Joj:yf - - - -

Unwinding of Discount - - - -

c;f/ cGTosf] df}Hbft - - - -

136
 $=@# Joj:yfdf ePsf] 36a9 /sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
sd{rf/Lsf] nflu kl/eflift nfe bfloTj 44,694,757 5,422,812 41,183,249 10,581,933

bL3{sfnLg sd{rf/Lsf] ljbf ;DaGwLsf] bfloTj 87,023,511 23,348,593 87,023,511 11,376,432

cNksfnLg sd{rf/L ;DalGwsf] bfloTj - - - -

ltg{ afFsL lanx? 269,930,683 316,132,380 269,930,683 291,560,089

Creditors and Accruals 566,777,513 940,073,631 565,158,731 936,086,601

lgIf]kdf ltg{ afFsL Jofh - 3,332,038 - -

;fk6Ldf ltg{ afFsL Jofh - 9,759,361 - -

:yug cg'bfg ;DaGwL bfloTj - - - -

e'Qmfg gePsf] nfef+z 1,435,483,517 146,233,700 87,515,451 145,288,735

ljQLo k§f ;DaGwL bfloTj - - - -

e'QmfgL lbg afFsL sd{rf/L af]g; 685,419,439 609,116,363 666,244,832 516,240,621

cGo 4,777,408,287 3,532,514,291 4,629,586,862 3,016,964,799

Lease Liability 2,102,383,024 - 2,102,383,024 -

TDS Payable 295,330,885 292,066,538 295,330,885 292,066,538

cGo 2,379,694,377 3,240,447,753 2,231,872,953 2,724,898,261

hDdf 7,866,737,706 5,585,933,170 6,346,643,319 4,884,182,481

sd{rf/L nfe ;DaGwL bfloTjx? h:t} pkbfg bfloTj, nfdf] ;]jf labfsf] bfloTj, cNksfnLg sd{rf/L nfe cflb, k|fKt gePsf] cfDbfgL, ltg{ afFsL
nfef+z h:tf bfloTjx? of] lzif{s cGtu{t pNn]v ul/Psf] 5 . bL3{sfnLg labf cGtu{t la/fdL labf / jflif{s labf k5{g\ .

$=@#=! ljQLo cj:yfsf] ljj/0fdf n]vf°g ePsf] kl/eflift nfe bfloTj /sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
u}/ of]ubfgdf cfwfl/t kl/eflift nfe bfloTjsf] - - - -
jt{dfg d"No
of]ubfgdf cfwfl/t kl/eflift nfe bfloTjsf] jt{dfg 372,463,611 301,564,460 372,463,611 301,564,460
d"No
bfloTjsf] jt{dfg s'n d"No 372,463,611 301,564,460 372,463,611 301,564,460

of]hgf ;DklQsf] Fair Value 244,256,851 323,522,825 244,256,851 323,522,825

v'b bfloTjsf] jt{dfg d"No 128,206,760 -21,958,365_ 128,206,760 -21,958,365_

kl/eflift nfe bfloTj 128,206,760 21,958,365 128,206,760 21,958,365

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
O{lSj6L ;'/If0f kq - - - -

;/sf/L af]G8 - - - -

a}+s lgIf]k - - - -

cGo 244,256,850 323,522,824 244,256,850 323,522,824

hDdf 244,256,850 323,522,824 244,256,850 323,522,824

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 137

 $=@#=# kl/eflift nfe bfloTjsf] jt{dfg d"Nodf kl/jt{g /sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
cf=j sf] ;'?jftdf bfloTjsf] Fair Value 301,564,460 300,716,760 301,564,460 300,716,760

jLdfÍLs nfe÷gf]S;fg 87,325,173 68,053,790 87,325,173 68,053,790

of]hgfaf6 k|fKt nfe 92,239,240 37,327,460 92,239,240 37,327,460

jt{dfg ;]jf nfut / Jofh 79,324,725 106,228,950 75,813,218 106,228,950

cf=j sf] cGTodf bfloTjsf] Fair Value 375,975,118 301,564,460 372,463,611 301,564,460

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
cf=j sf] ;'?jftdf ;DklQsf] Fair Value 323,522,824 337,243,255 323,522,824 337,243,255

of]hgfdf ul/Psf] of]ubfg - - - -

of]hgfn] lt/]sf] nfe 92,239,240 37,327,460 92,239,240 37,327,460

jLdfÍLs nfe÷gf]S;fg 12,908,560 3,372,431 12,908,560 3,372,431

of]hgf ;DklQsf] cg'dflgt k|ltkmn 25,881,827 26,979,460 25,881,827 26,979,460

cf=j sf] cGTodf ;DklQsf] Fair Value 244,256,851 323,522,824 244,256,851 323,522,824

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
jt{dfg ;]jf vr{ 51,688,061 79,164,442 51,688,061 79,164,442

Jofh vr{ 24,125,157 27,064,508 24,125,157 27,064,508

of]hgf ;DklQdf cg'dflgt nfe 25,881,826 26,979,460 25,881,826 26,979,460

cGo 69,510,414 22,461,758 69,510,414 22,461,758

cfDbfgL ljj/0fdf n]vf°g ul/Psf] vr{ 119,441,806 56,787,732 119,441,806 56,787,732

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
jLdfÍLs nfe÷gf]S;fg 30,723,319 42,219,601 30,723,319 42,219,601

cGo lj:t[t cfDbfgLdf n]vf°g ul/Psf] vr{ - - - -

$=@#=& ljdfl°s cg'dfgx? /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
Discount b/ 8.50Ì 8.00Ì 8.50Ì 8.00Ì

tna a9f]Tt/L b/ 4.00Ì 4.00Ì 4.00Ì 4.00Ì

Withdrawal b/ 2.00Ì 2.00Ì 2.00Ì 2.00Ì

of]hgf ;DklQsf] cg'dflgt k|ltkmn 8.50Ì 8.00Ì 8.50Ì 8.00Ì

138
 $=@$ hf/L ul/Psf] C0fkq /sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
gfkmf / gf]S;fg dfkm{t Fair Value df hf/L ul/Psf] - - - -
C0f kq
kl/Zff]lwt nfut hf/L ul/Psf] C0f kq 10,726,356,675 10,969,374,120 10,726,356,675 10,969,374,120

hDdf 10,726,356,675 10,969,374,120 10,726,356,675 10,969,374,120

a}+s;Fu ljleGg kfFr j6f aSof}tf C0fkq /x]sf] 5 . h;dWo] # ca{ ?k}ofFsf] ( k|ltzt Pg cfO{ ;L Plzof af]G8 @)*!÷*@, b'O{ ca{ $) s/f]8 $^
nfv ** Ùhf/ ?k}ofFsf] Pg cfO{ ;L Plzof l8a]~r/ @)*%÷*^ Ps ca{ *# s/f]8 ?k}ofsf] Pg cfO{ ;L Plzof l8a]~r/ @)*@÷*#, Ps ca{ ($
s/f]8 #^ nfv (* Ùhf/ ?k}ofsf] Pg cfO{ ;L Plzof l8a]~r/ @)*#÷*$ / Ps ca{ %& s/f]8 #* nfv &@ Ùhf/ ?k}ofsf] Pg cfO{ ;L Plzof
l8a]~r/ @)** /x]sf] 5 . C0fkq ;DalGwt lj:t[t hfgsf/L %=@=@ -c_ -u_df pNn]v ul/Psf] 5 .

hf/L ul/Psf] C0fkq -kl/kSjtf_ /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
Ps aif{leq - - - -

Ps aif{ a9L / b'O{ aif{eGbf sd - - - -

b'O{ aif{ a9L tLg aif{eGbf sd 3,000,000,000 - 3,000,000,000 -

tLg aif{ a9L rf/ aif{eGbf sd 1,830,000,000 3,000,000,000 1,830,000,000 3,000,000,000

rf/ aif{ a9L kfFr aif{eGbf sd 1,943,698,000 1,830,000,000 1,943,698,000 1,830,000,000

kfFr aif{eGbf a9L 3,978,560,000 5,922,258,000 3,978,560,000 5,922,258,000

hDdf 10,752,258,000 10,752,258,000 10,752,258,000 10,752,258,000

$=@% ;xfos cfjlws bfloTj /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
lkmtf{ x'g] cu|flwsf/ z]o/ - - - -

kmtf{ gx'g] Cumulative cu|flwsf/ z]o/ - - - -

cGo - - - -

hDdf - - - -

l/kf]l6{ª ldlt;Dd a}+ssf] s'g} ;xfos bfloTjx? gePsf] .

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
;fwf/0f z]o/x? 11,564,005,366 11,564,005,366 11,564,005,366 11,564,005,366

kl/jt{gLo cu|flwsf/ k|fylds z]o/x? - - - -

lkmtf{ gx'g] cu|flwsf/ z]o/x? -O{lSj6L sDkf]gG] 6 dfq_ - - - -

e'tmfgL ldlt gePsf C0fkq -O{lSj6L sDkf]g]G6 dfq_ - - - -

hDdf 11,564,005,366 11,564,005,366 11,564,005,366 11,564,005,366

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 139

 $=@^=! ;fwf/0f z]o/ k"FhL /sd ?=
a}+s
ljj/0f
o; jif{ ut jif{
clws[t k"FhL
!)) ?k}ofFsf !!%,&)),))) lsTff ;fwf/0f z]o/x?-@)&&÷&*_ - -

!)) ?k}ofFsf !!%,&)),))) lsTff ;fwf/0f z]o/x?-@)&*÷&(_ - -

hf/L k"FhL
!)) ?k}ofFsf !!%,^$),)%$ lsTff ;fwf/0f z]o/x?-@)&&÷&*_ - 11,564,005,366

!)) ?k}ofFsf !!%,^$),)%$ lsTff ;fwf/0f z]o/x?-@)&*÷&(_ 11,564,005,366

clws[t k"FhL
!)) ?k}ofFsf !!%,^$),)%$ lsQf ;fwf/0f z]o/x?-@)&&÷&*_ - 11,564,005,366

!)) ?k}ofFsf !!%,^$),)%$ lsQf ;fwf/0f z]o/x?-@)&*÷&(_ 11,564,005,366

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

a}+s
ljj/0f o; jif{ ut jif{
k|ltzt /sd k|ltzt /sd
:jb]zL :jfldTj
g]kfn ;/sf/ - - - -

s ju{sf cg'dltk|fKt ;+:yfx? - - - -

cGo O{hfhtkq k|fKt ;+:yfx? - - - -

cGo ;+:yfx? 6.93 801,620,100 6.53 754,715,000

;j{;fwf/0f 93.07 10,762,385,266 93.47 10,809,290,366

cGo - - - -

ljb]zL :jfldTj - - - -

hDdf 100 11,564,005,366 100 11,564,005,366

)=% k|ltzt jf ;f] eGbf a9L :jfldTj ePsf z]o/wgLsf] ljj/0f #@ c;f/ @)&( ;Dd
qm=;= z]o/wgLsf] gfd, y/ k|ltzt
! czf]s s'df/ cu|jfn 6.25Ì

@ lqnf]s rGb cu|jfn 5.34Ì

# /fdrGb| ;+3O{ 4.41Ì

$ ;'efif rGb| ;+3O{ 4.37Ì

% nf]sdfGo uf]N5f 3.10Ì

^ cg'h cu|jfn 3.07Ì

& ho>L uf]N5f 2.54Ì

* hubLz k|;fb cu|jfn 2.53Ì

( uf]ljGbnfn ;+3O{ 2.02Ì

!) lj/]Gb| s'df/ ;+3O{ 2.00Ì

!! cIfo uf]Nofg 1.94Ì

!@ t'n;L/fd cu|jfn 1.78Ì

!# d~h' cu|jfn 1.78Ì

!$ ;+lrtf cu|jfn 1.78Ì

140
 )=% k|ltzt jf ;f] eGbf a9L :jfldTj ePsf z]o/wgLsf] ljj/0f #@ c;f/ @)&( ;Dd
qm=;= z]o/wgLsf] gfd, y/ k|ltzt
!% lgs'~h cu|jfn 1.78Ì

!^ g]kfn nfO{km OG:of]/]G; s= ln 1.10Ì

!& jf;'b]j uf]Nofg 0.98Ì

!* piff cu|jfn 0.96Ì

!( lgd{n s'df/ cu|jfn 0.90Ì

@) sljtf ;+3O{ 0.85Ì

@! clk{t cu|jfn 0.84Ì

@@ k|'8]lG;on Soflk6n Dofg]hd]G6 s= k|f= ln= 0.70Ì

@# ljzfn cu|jfn 0.69Ì

@$ zlQm s'df/ uf]Nofg 0.62Ì

@% cgGt s'df/ uf]Nofg 0.62Ì

@^ lbjfs/ uf]N5f 0.51Ì

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
;fwf/0f hu]8f sf]if 4,798,683,072 3,922,995,264 4,576,991,578 3,701,303,770

;6xL 36a9 sf]if 48,086,024 47,931,771 48,086,024 47,931,771

;+:yfut ;fdflhs pQ/bfloTj sf]if 56,283,442 40,001,768 56,283,442 33,584,112

k"+hL lkmtf{ hu]8f sf]if 3,354,774,000 1,889,949,667 3,354,774,000 1,889,949,667

lgodgsf/L sf]if 1,393,984,928 1,225,883,020 1,393,984,928 1,225,883,020

nufgL ;dfof]hg sf]if 500,000 500,000 500,000 500,000

;DklQ k'gd{"NofÍg sf]if - - - -

k"FhLut hu]8f sf]if - - - -

Fair Value sf]if 393,224,784 791,180,239 393,224,784 791,180,239

nfef+z ;lds/0f sf]if - - - -

jLdfÍLs nfe 19,802,679 41,309,003 19,802,679 41,309,003

ljz]if hu]8f sf]if - - - -

cGo hu]8f sf]if 51,857,464 8,033,824 8,419,893 8,419,893

hDdf 10,117,196,393 7,967,784,555 9,852,067,328 7,740,061,474

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

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

;6xL 36a9 sf]if

g]kfn /fi6« a}+ssf] PsLs[t lgb]{zgsf] Joj:yf cg';f/ ;6xL 36a9 sf]if sfod /flvPsf] 5 . ljb]zL d'b|fnfO{ l/kf]6{ ug]{ d'b|fdf kl/jt{g ubf{ j}b]lzs
ljlgdo k'gM d"Nof+sg nfesf] @% k|ltzt 5'6\ofpg'kg]{] lgofdsLo Joj:yf adf]lhd of] sf]ifdf /sdfGt/0f cfO/x]sf] 5 .

;+:yfut ;fdflhs pQ/bfloTj sf]if

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

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

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 141

 $=@* ;Defljt bfloTj / k|ltj4tf /sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
;Defljt bfloTj / k|ltj4tf 4,068,979,537 11,081,585,957 4,068,979,537 11,081,585,957

Undrawn and Undisbursed Facilities 4,383,598,354 14,975,545,166 4,383,598,354 14,975,545,166

k"FhLut k|ltj4tf 115,464,883 16,294,287 115,464,883 16,294,287

k§f -nLh_ k|ltj4tf - - - -

d'2f dfldnf 534,599,660 426,881,522 534,599,660 426,881,522

hDdf 9,102,642,434 26,500,306,932 9,102,642,434 26,500,306,932

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
Acceptance and Documentary Credit 450,523,986 1,378,441,797 450,523,986 1,378,441,797

;+sngsf nflu lan 11,599,376 158,500,907 11,599,376 158,500,907

cu|Ld ljlgdo ;Demf}tf - 5,337,920,000 - 5,337,920,000

hdfgtx? 3,606,856,174 4,206,723,253 3,606,856,174 4,206,723,253

k|Tofe"lt k|ltj4tf - - - -

cGo k|Tofe"lt - - - -

hDdf 4,068,979,537 11,081,585,957 4,068,979,537 11,081,585,957

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
Undrawn and Undisbursed Facilities - - - -

pkof]u gul/Psf] cf]e/8«fÇ6sf] ;Ldf 3,457,139,093 14,046,474,575 3,457,139,093 14,046,474,575

pkof]u gul/Psf] sf8{sf] ;Ldf 926,459,261 929,070,592 926,459,261 929,070,592

pkof]u gul/Psf] ckm qm]l86sf] ;Ldf - - - -

pkof]u gul/Psf] hdfgtsf] ;Ldf - - - -

hDdf 4,383,598,354 14,975,545,166 4,383,598,354 14,975,545,166

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
;Dklt / pks/0fsf] ;DaGwdf k"FhLut k|ltj4tfx?
cg'df]lbt / cg'alGwt 115,464,883 13,344,558 115,464,883 13,344,558

cg'df]lbt t/ cg'alGwt gePsf - 2,949,729 - 2,949,729

hDdf 115,464,883 16,294,287 115,464,883 16,294,287

cd"t{ ;Dkltsf] ;DaGwdf s'n k|ltj4tfx? - - - -

cg'df]lbt / cg'alGwt - - - -

cg'df]lbt t/ cg'alGwt gePsf - - - -

hDdf - - - -

s'n 115,464,883 16,294,287 115,464,883 16,294,287

k'FhL k|ltj4tfdf zfvf lj:tf/sf nflu laqm]tf;Fu ul/Psf] ;Demf}tf ;dfj]z ul/Psf] 5 .

142
 $=@*=$ k§f -nLh_ k|ltj4tf /sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
;~rflnt 7]Ssf k|ltj4tf /2 ug{ gldNg] ;~rfng
nLh cGtu{t eljiodf ltg'{kg]{ Go"gtd lnh /sd, hxfF
cfkm} nLhL /x]sf] 5
! jif{ eGbf a9L gx'g] - - - -

! jif{ eGbf a9L t/ % jif{ eGbf a9L gx'g] - - - -

% jif{ eGbf a9L - - - -

hDdf - - - -

ljQ nLh k|ltj4tfx? /2 ug{ gldNg] ;~rfng nLh

cGtu{t eljiodf ltg'{kg]{ Go"gtd lnh /sd, hxfF
cfkm} nLhL /x]sf] 5
! jif{ eGbf a9L gx'g] - - - -

! jif{ eGbf a9L t/ % jif{ eGbf a9L gx'g] - - - -

% jif{ eGbf a9L - - - -

hDdf - - - -

hDdf /sd - - - -

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

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

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 143

 $=@( Jofh cfDbfgL /sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
gub / gub ;dfg 49,184,900 43,155,659 48,789,725 41,131,633

g]kfn /fi6« a}+sdf /x]sf] d}Hbft 7,603,183 6,128,900 7,603,183 6,128,900

a}+s tyf ljQLo ;+:yf;Fu Kn];d]G6 12,446,256 151,137,183 - -

a}+s tyf ljQLo ;+:yfnfO{ shf{ tyf ;fk6 701,513,659 383,281,986 701,513,659 626,597,215

u|fxsnfO{ shf{ tyf ;fk6L 31,879,832,550 22,584,771,601 28,798,827,463 20,992,806,067

nufgL ;'/If0f kq 2,385,699,941 1,529,372,583 2,385,699,941 1,515,757,444

sd{rf/LnfO{ shf{ tyf ;fk6L 829,480,439 379,707,067 829,480,439 379,707,067

cGo - - - -

s'n Jofh cfDbfgL 35,865,760,928 25,077,554,979 32,771,914,410 23,562,128,326

g]kfn /fi6« a}+sn] Hff/L u/]sf] lgb]{zg (Income Recognition Guidelines, 2019) cg';f/ ? ^,@^@,!&) sf] cflh{t JofhnfO{ cfDbfgL hgfPsf] /
clh{t Jofhaf6 ;dfof]hg ul/Psf] .
$=#) Jofh vr{ /sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
a}+s tyf ljQLo ;+:yfnfO{ ltg{ afFsL 797,635,477 394,246,200 524,234,982 16,860,430

g]kfn /fi6« a}+snfO{ ltg{ afFsL 96,391,049 45,031,901 96,391,049 45,031,901

u|fxsaf6 lgIf]k 21,069,852,744 13,372,039,173 19,809,230,269 13,319,001,602

;fk6L - - - -

hf/L ul/Psf] C0fkq 1,052,455,840 953,731,562 1,052,455,840 953,731,562

;'/If0f g/flvPsf] ;fxfos cfjlws bfloTj - - - -

cGo - - - -

s'n Jofh vr{ 23,016,335,109 14,765,048,836 21,482,312,140 14,334,625,495

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
shf{ k|zf;lgs z'Ns 1,102,728,264 1,066,786,730 1,102,728,264 857,263,842

;]jf z'Ns 312,758,566 19,139,714 30,824,314 31,915,947

sG;f]{6Lod z'Ns - - - -

k|ltj4tf z'Ns 4,101,438 2,322,295 4,101,438 2,322,295

8L8L÷6L6L÷l:jÇ6 z'Ns 5,400,593 3,941,782 5,400,593 3,941,782

qm]l86 sf8{÷P6LPd hf/L tyf gljs/0f z'Ns 919,319,953 585,529,332 919,319,953 585,529,332

clud| e'QmfgL tyf :jfk z'Ns 28,600,203 34,061,436 28,600,203 34,061,436

OGe]i6d]G6 a}+lsË z'Ns 152,701,478 161,841,796 - -

;Dklt Joj:yfkg z'Ns 63,443,390 42,945,131 - -

a|f]s/]h z'Ns - - - -

/]ld6\ofG; z'Ns 50,893,718 71,034,563 50,893,718 71,034,563

k|lttkqdf sldzg 12,766,698 17,494,574 12,766,698 17,494,574

hdfgtkq lgisfzg z'Ns 56,931,142 64,399,912 56,931,142 64,399,912

z]o/ Hff/L tyf k|Tofe'tL sldzg - - - -

ns/ ef8f 17,078,882 16,972,270 17,078,882 16,972,270

cGo z'Ns / sldzg 141,005,923 164,263,913 141,005,923 155,768,171

hDdf 2,867,730,249 2,250,733,449 2,369,651,129 1,840,704,124

144
 $=#@ z'Ns tyf sldzg vr{ /sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
P6LPd Joj:yfkg z'Ns - - - -

eL;f÷df:6/ sf8{ z'Ns 317,838,497 189,766,556 318,875,047 189,766,556

Uof/]G6L sldzg - - - -

a|f]s/]h - - - -

8L8L÷6L6L÷l:jÇ6 z'Ns 7,779,059 6,569,759 7,779,059 6,569,759

/]ld6\ofG; z'Ns tyf sldzg - - - -

cGo z'Ns tyf sldzg vr{ 57,061,790 59,819,386 20,421,883 20,561,768

hDdf 382,679,346 256,155,701 347,075,989 216,898,083

z'Ns / sldzg ;]jf jfkt a}+sn] kfPsf] e'QmfgL o; vftf lzif{sdf pNn]v ul/Psf] 5 . of] vftf lzif{sdf sf8{;Fu ;DalGwt z'Ns, Uof/]G6L sldzg,
a|f]s/]h, vr{ nufot ;dfj]z ul/Psf] 5 .

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
Jofkfl/s ;Dkltsf] Fair Value kl/jt{g - - - -

Jofkfl/s ;Dkltsf] lg;u{df gfkmf÷-gf]S;fg_ - 49,136,808 - -

Jofkfl/s ;Dkltsf] Jofh cfDbfgL 213,119 - - -

Jofkfl/s ;Dkltdf nfef+z cfDbfgL - - - -

ljb]zL ljlgdo sf/f]af/df gfkmf÷-gf]S;fg_ 200,929,858 277,780,325 200,929,858 277,780,325

cGo - - - -

hDdf 201,142,977 326,917,132 200,929,858 277,780,325

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

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
ljb]zL ljlgdo k'gM d"NofÍg nfe 617,014 33,409,817 617,014 33,409,817

lwtf]kq nufgL laqmLaf6 gfkmf÷-gf]S;fg_ 4,287,142 109,479,478 4,287,142 103,221,866

nufgL ;Dkltdf Fair Value gfkmf÷-gf]S;fg_ - - - -

O{lSj6L pks/0fdf nfef+z 258,082,327 76,255,866 254,015,179 75,162,506

;Dklt tyf pks/0fsf] laqmLdf gfkmf÷-gf]S;fg_ 1,466,996 45,982 1,123,797 45,982

;Dklt nufgL laqmLdf gfkmf÷-gf]S;fg_ 44,366,291 13,444,813 44,366,291 13,444,813

k§f ;~rfng cfDbfgL - - - -

;'g / rfFbLsf] laqmLdf gfkmf÷-gf]S;fg_ - - - -

cGo 1,882,452 89,270 - -

hDdf 310,702,222 232,725,226 304,409,423 225,284,985

a}+sn] ?= !!!,*@&,^() Fair Value a/fa/sf] O{lSj6L z]o/ ?= #$(,&)#,%@( df laqmL u/]sf] 5 . nufgL ;'/If0f laqmLdf ?= $,@*&,!$@ gfkmf
b]vfOPsf] 5 eg] ?= !#),*)(,^&) ;+lrt d'gfkmfdf / ?= #@,&)@,$!* ;fwf/0f hu]8f sf]ifdf /sdfGt/ ul/Psf] 5 / afFsL ? &),)&^,^)( s/
/sd /x]sf] 5 .

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 145

 $=#% C0f / cGo gf]S;fgsf] nflu xfgL÷lkmtf{ /sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ tyf ;fk6Ldf 2,502,080 60,024,172 2,502,080 60,024,172
gf]S;fgL Joj:yf÷-lkmtf{_
u|fxsnfO{ lbPsf] shf{ tyf ;fk6Ldf gf]S;fgL 867,762,484 1,325,128,282 867,762,484 1,165,599,875
Joj:yf÷-lkmtf{_
ljQLo nufgLsf] nflu xfgL÷-lkmtf{_ - - - -

a}s
+ tyf ljQLo ;+:yfdf k]N;d]G6sf] nflu xfgL÷-lkmtf{_ 92,301,540 - - -

;DklQ / pks/0fsf] nflu xfgL÷-lkmtf{_ - - - -

;fv / cd't{ ;DklQsf] nflu xfgL÷-lkmtf{_ - - - -

nufgL ePsf] ;DklQsf] nflu xfgL÷-lkmtf{_ - - - -

hDdf 957,561,945 1,385,152,454 865,260,404 1,225,624,047

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
tna 1,708,685,511 1,197,827,682 1,241,123,911 1,084,078,465

eQf 1,338,231,645 1,089,577,840 1,336,718,776 1,000,404,613

pkbfg vr{ 21,798,758 34,482,777 21,041,863 31,637,669

;~ro sf]if 109,228,358 95,181,472 108,747,410 88,366,720

kf]zfs - - - -

tflnd tyf j[l4 ljsf; vr{ 119,080,815 46,357,453 118,602,949 41,398,697

ljbfsf] gub e'QmfgL 99,908,444 42,135,708 98,399,943 25,150,063

cf}ifwf]krf/ 11,828,186 6,504,162 11,428,785 5,806,519

aLdf 8,176,943 1,803,937 8,176,943 1,803,937

sd{rf/L k|f]T;fxg vr{ 31,547,297 78,341,485 29,803,987 72,354,322

gub z]o/df cfwfl/t e'QmfgL - - - -

k]G;g e'QmfgL - - - -

NFRS cGtu{tsf] ljQLo vr{ 617,134,524 316,860,994 617,134,524 316,860,994

sd{rf/L;Fu ;DaGwLt cGo vr{ 247,634,595 187,531,147 243,322,426 163,834,439

hDdf 4,313,255,077 3,096,604,658 3,834,501,518 2,831,696,437

sd{rf/L af]g; 778,377,339 608,977,990 666,244,832 516,240,621

hDdf 5,091,632,415 3,705,582,648 4,500,746,350 3,347,937,058

146
 $=#& cGo ;~rfng vr{ /sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
;~rfns ;ldltsf] a}7s eQf 10,788,000 9,185,600 10,288,000 7,557,600

;~rfns ;ldltsf] cGo vr{ 1,783,701 1,978,721 1,752,028 1,733,173

n]vfk/LIfssf] kfl/>lds 275,060,143 2,803,300 2,825,000 2,486,000

n]vfk/LIf0f ;DaGwL cGo vr{ 7,594 679,145 - -

k]zfut / sfg'gL vr{ 14,212,799 8,177,233 14,212,799 7,869,298

sfof{no Joj:yfkg vr{ 1,324,136,788 1,070,378,590 1,318,027,530 973,733,017

;~rflnt k§f vr{ 552,208,596 507,764,842 549,007,333 478,756,080

nufgL ;DklQsf] ;~rfng vr{ - - - -

;+:yfut ;fdflhs pQ/bfloTj vr{ - - - -

Onerous lease provisions - - - -

cGo 211,018,450 145,670,424 205,430,986 142,297,426

hDdf 2,389,216,070 1,746,637,856 2,101,543,675 1,614,432,594

$=#&=! sfof{no Joj:yfkg vr{ /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
kfgL tyf lah'nL 93,462,526 80,709,793 93,462,526 78,582,155

dd{t ;Def/ - - - -

s= ejg 996,258 926,480 996,258 926,480

v= ;jf/L ;fwg 21,080,121 14,061,707 21,080,121 13,454,890

u= sDKo'6/ / ;dfgx? 6,128,934 68,587,561 6,128,934 68,587,561

3= sfo{fno pks/0f tyf kmlg{r/ 59,166,618 43,839,399 58,807,172 39,016,734

ª= cGo 132,814,579 19,032,107 132,814,579 14,716,177

ladf vr{ 152,744,765 110,417,872 152,656,709 109,726,292

x'nfs, 6]n]S;, 6]lnkmf]g / km\ofS; 133,297,395 151,168,193 133,297,395 136,674,959

d;nGb / 5kfO{ 115,762,179 94,009,288 115,084,288 81,715,008

klqsf tyf k':ts 4,108,073 391,428 4,108,073 390,828

la1fkg vr{ (Cash Back ;lxt) 251,328,416 92,232,019 251,158,350 89,054,914

rGbf - 9,340 - -

;'/Iff vr{ 245,982,804 206,871,800 244,891,056 204,501,468

shf{ tyf lgIf]k ;'/If0f vr{ - 87,403,821 - 67,145,637

e|d0f vr{ tyf eQf 74,083,785 28,321,509 73,899,516 22,094,070

dgf]/~hg vr{ 8,885 23,213 8,885 23,213

jflif{s ;fwf/0f ;ef vr{ 1,861,096 1,223,910 1,839,366 791,990

cGo - - - -

s= ;/;kmfO{ vr{ 9,033,464 20,852,117 9,033,464 20,852,117

v= pkof]uLtf vr{ 11,017,419 11,407,781 8,841,402 5,544,844

u= cGo sfo{fno vr{ 11,259,470 38,889,255 9,919,436 19,933,680

hDdf 1,324,136,788 1,070,378,590 1,318,027,530 973,733,017

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 147

 $=#* x|f;s§L / kl/zf]wg /sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
;DklQ / pks/0fdf x|f;s§L 392,920,750 361,968,065 350,809,391 335,969,748

nufgL ePsf] ;DklQdf x|f;s§L - - - -

cd't{ ;DklQdf kl/zf]wg 34,742,589 32,939,380 33,908,041 32,182,023

hDdf 427,663,339 394,907,445 384,717,432 368,151,770

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
ckn]vg ul/Psf] shf{ c;'naf6 cfDbfgL 62,242,193 1,280,000 62,025,869 1,280,000

cGo cfDbfgL - 4,873,213 - 4,873,213

hDdf 62,242,193 6,153,213 62,025,869 6,153,213

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
shf{ ckn]vg 31,071,210 158,216,336 31,071,210 158,216,336

Redundancy Joj:yf - - - -

k'g/;+/rfgfsf] vr{ - - - -

cGo vr{ - - - -

hDdf 31,071,210 158,216,336 31,071,210 158,216,336

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

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
o; jif{sf] s/ vr{ 2,097,744,074 1,629,901,585 1,793,277,862 1,388,696,402

o; jif{ 2,097,744,074 1,629,901,585 1,793,277,862 1,388,696,402

ut jif{sf ;dfo]hgf - - - -

:yug s/ vr{ 11,887,494 14,022,922 12,001,324 1,465,280

Origination and reversal of temporary dierences 11,887,494 14,022,922 12,001,324 1,465,280

s/ b/df cfPsf] kl/jt{g - - - -

clwNnf] jif{x?df gb]lvPsf] s/ gf];fgsf] klxrfg - - - -

hDdf 2,085,856,580 1,643,924,507 1,781,276,538 1,387,231,122

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

148
 $=$!=! s/ vr{ / n]vf gfkmfsf] ldnfk /sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
s/ klxn]sf] gfkmf 7,011,419,135 5,482,382,724 5,996,203,489 4,646,165,589

s/ cg'kft #) k|ltztsf] s/ /sd 2,103,425,740 1,644,714,817 1,798,861,047 1,393,849,677

ykM vr{sf] s/ k|efj h'g s/ k|of]hgsf nflu 247,861,350 185,929,227 247,861,350 185,929,227
s6f}tLof]Uo gx'g]
sdM 5'6 cfodf s/ k|jfx 253,444,535 191,082,502 253,444,535 191,082,502

yk÷sdM cGo a:t'df s/ k|jfx 11,985,976 4,362,965 12,001,324 1,465,280

hDdf cfDbfgL s/ vr{ 2,085,856,580 1,643,924,507 1,781,276,538 1,387,231,122

k|efjsf/L s/ b/ 29=7’ 30’ 29=7’ 29=9’

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 149

 Pg cfO{ ;L Plzof a}+s lnld6]8
ljQLo ljj/0f;Fu ;DalGwt cg';"rLx?
ljt/0f of]Uo gfkmf jf gf]S;fg ;DaGwL ljj/0f
@)&( c;f/ #@ ;Dd -;g\ @)@@ h'nfO{ !^ ;Dd_ /sd ?=
ljj/0f o; jif{ ut jif{
;+lrt d'gfkmf 1,599,552,618 1,975,813,622

gfkmf÷gf]S;fg ;DaGwL ljj/0fsf cfwf/df v'b gfkmf÷gf]S;fg 4,214,926,951 3,258,934,467

ljlgof]hg M - -

s_ ;fwf/0f hu]8f 842,985,390 651,786,893

v_ ;6xL 36a9 sf]if 154,254 8,352,454

u_ kF"hL r'Qmf sf]if 1,464,824,333 789,949,667

3_ ;+:yfut ;fdflhs pQ/bfloTj sf]if 42,149,270 32,589,345

ª_ sd{rf/L tflnd sf]if - -

r_ cGo - -

– :yug s/ sf]if - -

– nufgL ;dfof]hg sf]if - (149,500,000

– nufgL laqmL (130,809,670) (162,796,876)
– O{lSj6Lwf/snfO{ nfef+z - 1,943,535,643

lgodgsf/L ;dfof]hg cl3sf] gfkmf÷gf]S;fg 1,995,623,375 145,017,341

lgodgsf/L ;dfof]hg M (168,101,908) (521,278,345)

s_ c;'n x'g afFsL Jofh÷cl3Nnf] jif{sf] c;'n x'g afFsL Jofhsf] c;'nL (483,599,575) (46,864,586)
v_ vftfdf ePsf] ;fgf shf{ hf]lvd Joj:yfdf sdL -–_ j[l4 -±_ - -

u_ nufgLsf] ;Defljt hf]lvd jfkt Joj:yfdf sdL -–_ j[l4 -±_ (2,126,250) 8,119,816

3_ u}/ a}+lsË ;Dkltdf shf{ hf]lvd Joj:yfdf sdL -–_ j[l4 -±_ 348,347,237 (491,021,409)
ª_ :yug s/ ;DklQsf] n]vfÍg -–_ ckn]vfÍg -±_ - -

r_ ;fv klxrfg -–_÷;fvfsf] xfgL -±_ - -

5_ Bargain Purchase Gain -–_ ljkl/t -±_ - -

h_ jLdfÍLs gf]S;fg klxrfg -–_ ljkl/t -±_ (30,723,319) 8,487,833

em_ cGo -±÷–_ - -

– kl/zf]lwt nfutdf n]vfÍg ul/Psf] C0fkqx? - -

– cGo hu]8f sf]if - -

– Fair Value sf]if - -

ljt/0f of]Uo gfkmf÷gf]S;fg 3,427,074,085 1,599,552,618

150
 Pg cfO{ ;L Plzof a}+s lnld6]8
;}4flGts ;"rf°x?

cg'kft ;"rf° @)&$÷&% @)&%÷&^ @)&^÷&& @)&&÷&* @)&*÷&(

v'b gfkmf÷s'n cfDbfgL k|ltzt 24.91 31.80 29.00 28.70 30.50

k|lt z]o/ cfDbfgL ? 16.62 34.22 31.89 28.18 36.45

ahf/ d"No k|lt z]o/ ? 316.00 448.00 553.00 994.00 696.00

d"No cfDbfgL cg'kft cgÚkft 19.01 13.09 17.34 35.27 19.10

z]o/ k"FhLdf nfef+z -agf]; ;lxt_ k|ltzt 10.53 21.05 20.00 - -

z]o/ k"FhLdf gub nfef+z k|ltzt 0.53 11.05 1.00 - -

Jofh cfDbfgL÷shf{ ;fk6 tyf nufgL k|ltzt 10.12 11.74 10.39 8.06 10.82

sd{rf/L vr{÷s'n ;~rfng vr{ k|ltzt 61.48 56.85 56.68 62.81 64.42

Jofh vr{÷s'n lgIf]k / ;fk6L k|ltzt 6.53 6.71 6.21 4.81 7.41

;6xL 36a9 cfDbfgL÷s'n cfDbfgL k|ltzt 1.42 1.60 1.43 1.20 0.56

s'n nfut÷s'n cfDbfgL k|ltzt 62.04 49.33 53.66 52.63 53.94

sd{rf/L af]g;÷s'n sd{rf/L vr{ k|ltzt 11.29 19.92 16.79 15.42 14.80

k|lt sd{rf/L vr{ ? 777,876 713,373 1,000,745 882,895 1,026,396

k|lt sd{rf/L÷s'n cfDbfgL ? 582,655 870,761 1,065,522 859,424 961,215

s'n shf{÷s'n lgIf]k k|ltzt 86.30 84.55 85.75 87.58 89.85

s'n ;~rfng vr{÷s'n ;DklQ k|ltzt 1.83 2.02 2.05 1.54 1.95

kF"hL kof{Kttf -hf]lvd efl/t ;DklQdf_

k|fylds kF"hL k|ltzt 8.66 8.24 8.35 7.36 8.80

k'/s kF"hL k|ltzt 3.58 5.08 5.15 5.11 4.57

s'n k"FhL sf]if k|ltzt 12.24 13.32 13.50 12.47 13.38

t/ntf k|ltzt 24.45 26.05 27.09 20.65 20.30

v'b gfkmf÷s'n shf{ cgÚkft 1.10 2.00 1.76 1.22 1.55

s'n lgis[o shf{÷s'n shf{ cgÚkft 0.06 0.46 0.75 0.50 0.53

v'b lgis[o shf{÷s'n shf{ cgÚkft 0.01 0.23 0.27 0.24 0.07

efl/t cf}ift Aofhb/ cGt/ k|ltzt 3.60 5.02 4.18 3.25 3.41

s'n ;DklQdf k|ltkmn k|ltzt 0.97 1.56 1.32 1.09 1.20

O{lSj6Ldf k|ltkmn k|ltzt 12.09 22.73 19.26 17.09 18.43

v'b lstfaL d"No ? 145 169 177 181 215

s'n z]o/ ;_Vof 80,311,170 88,342,287 97,176,516 115,640,054 115,640,054

s'n sd{rf/L ;_Vof 2,291 3,472 2,908 3,792 4,385

zfvf ;+Vof ;_Vof 231 292 326 356 359

P6LPd ;+Vof ;_Vof 220 302 464 473 473

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 151

 Pg cfO{ ;L Plzof a}+s lnld6]8
n]vfk/LIf0f ul/Psf] / gul/Psf] ljQLo ljj/0fsf] t'ngfTds ljj/0f

/sd ?=
ljQLo cj:yfsf] PsLs[t ljj/0f n]vfk/LIf0f n]vfk/LIf0f leGgtf leGgtfsf] sf/0f
;DklQ gul/Psf] ljQLo ul/Psf] ljQLo /sddf k|ltztdf
ljj/0f cg';f/ ljj/0f cg';f/
gub tyf gub ;dfg 27,591,988,416 27,813,319,163 221,330,747 1 nufgL ;DklQaf6 k'gM juL{s/0f
g]kfn /fi6« a}s
+ df /x]sf] df}Hbft 12,521,711,192 12,654,486,629 132,775,437 1 nufgL ;DklQaf6 k'gM juL{s/0f
a}s
+ tyf ljQLo ;+:yfdf /x]sf] df}Hbft - - - -

Jo'TkGg ljQLo pks/0f - - - -

cGo Jofkfl/s ;DklQ 162,822,000 162,822,000 - -

ljQLo ;+:yfnfO{ shf{ ;fk6L 14,099,444,435 14,099,444,435 - -

u|fxsnfO{ shf{ ;fk6L 252,443,497,542 252,448,483,250 4,985,708 0 shf{ gf]SzfgL Joj:yf

nufgL ;'/If0fkq 39,393,738,103 39,048,156,820 345,581,283 1 g]kfn /fi6« a}s
+ af6 gub /
;dfgsf] k'gM juL{s/0f
rfn' s/ ;DklQ 7,119,770 140,559,743 133,439,973 1,874 gfkmfdf cfPsf] kl/jt{gsf] sf/0f
;xfos sDkgLdf nufgL 1,264,500,000 1,264,500,000 - -

;Da4 sDkgLdf nufgL - - - -

nufgL ;DklQ 722,531,322 722,531,322 - -

;DklQ tyf pks/0f 3,093,072,139 3,093,072,139 - -

VoftL tyf cd"t{ ;DklQ 132,654,932 132,654,932 - -

:yug s/ ;DklQ - - - -

cGo ;DklQ 6,990,574,616 6,989,807,914 766,702 0

hDdf ;DklQ 358,423,654,468 358,569,838,348 146,183,880 -

bfloTj
a}s
+ tyf ljQLo ;+:yfnfO{ ltg{ afFsL 6,754,201,873 6,754,201,873 - -

g]kfn /fi6« a}s

+ nfO{ ltg{ afFsL 19,727,764,978 19,727,764,978 - -

Jo'TkGg ljQLo pks/0f - - - -

u|fxsaf6 lgIf]k 289,903,959,721 289,903,959,721 - -

;fk6L (Borrowing) - - - -

rfn' s/ bfloTj - - - -

Joj:yf - - - -

:yug s/ bfloTj 268,469,574 267,765,003 704,572 0 NFRS ;dfof]hgsf] sf/0fn]

:yug s/df kl/jt{g
cGo bfloTj 5,889,259,458 6,346,643,319 457,383,862 8 cltl/Qm vr{ Joj:yf
hf/L ul/Psf] C0fkq 10,726,356,675 10,726,356,675 - -

;xfos cfjlws bfloTj - - - -

hDdf bfloTj 333,270,012,279 333,726,691,569 456,679,290 0

O{lSj6L
z]o/ k"hF L 11,564,005,366 11,564,005,366 - -

z]o/ lk|ldod - - - -

;+lrt d'gfkmf 3,845,991,376 3,427,074,085 418,917,291 11 gfkmf tyf gf]S;fg ljj/0fdf
;dfof]hg
hu]8f sf]if 9,743,645,447 9,852,067,328 108,421,881 1 gfkmf tyf gf]S;fg ljj/0fdf
;dfof]hg
O{lSj6L wf/snfO{ ljt/0f of]Uo O{lSj6L 25,153,642,189 24,843,146,779 -310,495,410_ 1

u}/ lgolGqt :jfy{ - - - -

hDdf O{lSj6L 25,153,642,189 24,843,146,779 -310,495,410_ 1

hDdf bfloTj / O{lSj6L 358,423,654,468 358,569,838,348 146,183,880 0

af“sL csf]{ k[i7df===

152
 ===cl3Nnf] k[i7af6 lg/Gt/ /sd ?=
gfkmf cyjf gf]S;fgsf] Plss[t n]vfk/LIf0f n]vfk/LIf0f leGgtf leGgtfsf] sf/0f
ljj/0f gul/Psf] ljQLo ul/Psf] ljQLo /sddf k|ltztdf
ljj/0f cg';f/ ljj/0f cg';f/
Jofh cfDbfgL 33,254,500,125 32,771,914,410 482,585,715 1 NFRS cg'zf/ development
bond kl/zf]wg / Aofh cfDbfgL
l/e;{n
Jofh vr{ 21,482,312,140 21,482,312,140 - -

v'b Jofh cfDbfgL 11,772,187,985 11,289,602,271 -482,585,715_ 4

z'Ns tyf sldzg cfDbfgL 2,366,552,432 2,369,651,129 3,098,697 0 NFRS cg'zf/ debenture
kl/zf]wg
z'Ns tyf sldzg vr{ 347,018,662 347,075,989 57,327 0 u}/ ;~rfng cfDbfgLaf6
k'gj{uL{s/0f
v'b z'Ns / sldzg cfDbfgL 2,019,533,770 2,022,575,140 3,041,370 0

v'b Jofh, z'Ns / sldzg cfDbfgL 13,791,721,755 13,312,177,410 -479,544,345_ 3

v'b sf/f]af/ cfDbfgL 200,929,858 200,929,858 - -

cGo ;~rfng cfDbfgL 304,405,164 304,409,423 4,260 0 u}/ ;~rfng cfDbfgL af6
k'gj{uL{s/0f
s'n ;~rfng cfDbfgL 14,297,056,776 13,817,516,691 -479,540,085_ 3

C0f / cGo gf]S;fgsf] nflu xfgL÷-lkmtf{_ 870,246,113 865,260,404 4,985,708 1 cltl/Qm shf{ gf]SzfgL Joj:yf
v'b ;~rfng cfDbfgL 13,426,810,664 12,952,256,287 -474,554,377_ 4

;~rfng vr{
sd{rf/L vr{ 4,547,783,184 4,500,746,350 47,036,834 1 gfkmfdf kl/jt{gsf] sf/0fn]
sd{rf/L af]g;df cfPsf] kl/jt{g
cGo ;~rfng vr{ 2,084,368,196 2,101,543,675 17,175,479 1 cltl/Qm ;~rfng vr{ Joj:yf
x|f;s§L / kl/zf]wg 384,717,432 384,717,432 - -

;~rfng gfkmf 6,409,941,852 5,965,248,830 -444,693,022_ 7

u}/ ;~rfng cfDbfgL 62,025,869 62,025,869 - -

u}/ ;~rfng vr{ 31,124,277 31,071,210 53,067 0 z'Ns / sldzg cfDbfgL / cGo
;~rfng cfDbfgL k'gM juL{s/0f
cfos/ cl3sf] gfkmf 6,440,843,444 5,996,203,489 -444,639,955_ 7

cfos/ vr{
rfn' s/ 1,926,717,835 1,793,277,862 133,439,973 7 gfkmfdf cfPsf] kl/jt{gsf] sf/0f
:yug s/ 11,296,752 12,001,324 704,572 6 NFRS ;dfof]hgsf] sf/0fn]
:yug s/df kl/jt{g
o; cf=j= sf] gfkmf 4,525,422,361 4,214,926,951 -310,495,410_ 7

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 153

 %= k|:6Ls/0f / yk hfgsf/L (Disclosure and Ps 5'§} PsLs[t hf]lvd Joj:yfkg ljefu -IRMD_
Additional Information)
u7g u/]sf] 5 . IRMD n] ljZjJofkL, ;"Id / ljefuLo
:t/sf] hf]lvdsf] klxrfg, lgu/fgL / Joj:yfkg ub{5
%=! hf]lvd Joj:yfkg h'g b}lgs Joj;fo ;~rfngaf6 cfjlws ?kdf pTkGg
a}+ssf] hf]lvd Joj:yfkg ;+/rgfn] Joj;flos ;+oGq / x'G5 .
hf]lvd Joj:yfkg ;+oGqnfO{ :ki6 ?kdf 5'6\ofPsf] 5 .
a}+sn] k|d'v hf]lvd clws[t (CRO) sf] ;+of]hSTjdf

;~rfns ;ldlt

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

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

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

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

c_ hf]lvd Joj:yfkg ;ldlt cf_ hf]lvd ;'zf;g (Risk Governance)

;~rfns ;ldlt a}+ssf] ;jf]{Rr lgsfo xf] / lgofds
lgsfon] Hff/L u/]sf] lgodg / lgb]{zgsf] k|efjsf/L
kfngfsf nflu Py]i6 gLlt / k|m]djs{ agfpg /
sfof{Gjog ug{ lhDd]jf/ 5 . ;~rfns ;ldltn] a}+s
leqsf] k|efjsf/L Joj:yfkgsf] nflu hf]lvd ;Ldfsf]
cfwf/df /0fgLlt, gLlt tyf k|lqmofsf] ;'lglZrttf
ub{5 . ;~rfns ;ldltn] cfjlws ?kdf hf]lvd
Joj:yfkgsf] k|ltj]bg ;dLIff ug]{, hf]lvd Joj:yfkg
;ldlt / ;DklQ bfloTj Joj:yf ;ldltsf] k|ltj]
bgsf] cfwf/df gLlt, dfkb08 ;DaGwL t/ntf / k"FhL
kof{Kttf to u5{ . ;+:yfut ;'zf;g ;DaGwL /fi6«
a}+ssf] lgb]{zg cg'?k a}+sn] hf]lvd Joj:yfkg ;ldlt
u7g u/]sf] 5 . o;sf] jif{df sDtLdf rf/ j6f a}7s
x'G5 / cfjZostf cg';f/ a}7ssf] ;+Vof a9fpg klg
;lsG5 . ;ldltn] a}+ssf] ;du| hf]lvd Joj:yfkgnfO{
t/ntf hf]lvd, ahf/ hf]lvd, ;~rfng hf]lvd / shf{
hf]lvdsf] ¿kdf klxrfg, ljZn]if0f / Joj:yfkgdf
sfo{ ug]{ u/]sf] 5 .
a}+sn] pBd:t/df pTkGg x'g] hf]lvd Go"gLs/0f ug{
gLlt / k|lqmofx¿ tof/ u/L sfof{Gjog ul/;s]sf] 5 .
sd{rf/Lx?sf] :jfldTj dfgl;stf tyf Ifdtf clej[l4
ug]{ :ki6 lhDd]jf/L / pko'Qm ;+:s[ltsf] ljsf; ug]{
nufotsf ljifox?df a}+sn] sd{rf/Lx?nfO{ k|lzlIft
u/]sf] 5 . a}+sn] shf{, ahf/ / t/ntf hf]lvdx¿
s'zntfk"j{s Jojl:yt ug{ pko'Qm / Py]i6 hf]lvd
Joj:yfkg k|f?k tof/ u/L sfof{Gjogdf NofPsf] 5 .
hf]lvd ;DaGwL gLltsf] :yfkgf / cg'kfngsf] nflu
;~rfns ;ldltnfO{ pko'Qm recommendation ug]{
hf]lvd Joj:yfkg ;ldlt lhDd]jf/ 5 . k"FhL Joj:yfkg
/ t/ntf, k"FhL kof{Kttf / ;+/rgf, ljb]zL d'b|f /
Jofhb/ hf]lvd / s/ hf]lvdsf] Joj:yfkg ;lxt
jf;nft Joj:yfkgsf] gLltx?sf] :yfkgf / cg'kfngfsf]
nflu ;Dklt / bfloTj ;ldlt lhDd]jf/ 5 .

154
 O_ cfGtl/s lgoGq0f
a}+ssf] /0fgLlt / p2]Zox¿ cg'?ksf] pknlAw
xfl;n ug]{ u/L a}+sdf plrt cfGtl/s lgoGq0f k|f?k
;'lglZrt ug]{ lhDd]jf/L ;~rfns ;ldltsf] x'G5 .
a}+ls· Joj;fosf] lj:tf/ / j[l4sf] qmddf nfebfos
Joj;fosf cj;/x¿ pkof]u ug{, Iflt lgDTofpg
;Sg] hf]lvdnfO{ x6fpg jf 36fpg plrt lgoGq0f
;+oGq ePsf] ;'lgZrt ug]{ cleef/f ;~rfns ;ldltsf]
x'G5 . ;~rfns ;ldltn] a}+sdf hf]lvd n]vf°g,
hf]lvd d"Nof°g, hf]lvd Go"gLs/0f / lgoGq0f /
cg'udgsf] gLlt / k|lqmofx¿ Joj:yf u/]sf] 5, h'g
/fi6« a}+ssf] lgb]{zgcg'¿k a}+sdf k|efjsf/L ¿kdf
nfu" ePsf] 5 . sDkgLsf] cfGtl/s lgoGq0f k|0ffnLsf]
k|efjsf/Ltf ;DaGwdf ;~rfns ;ldlt, o;cGtu{tsf]
;ldlt, Joj:yfkg / cfGtl/s n]vfk/LIf0f ljefuåf/f
lgoldt ;dLIff ul/G5 . cfGtl/s n]vfk/LIf0fn] gLlt
/ dfkb08sf] cg'kfng / lgoldt n]vfk/LIf0f, ljz]if
n]vfk/LIf0f, ;"rgf k|0ffnLsf] n]vfk/LIf0f, AML, CFT
/ KYC n]vfk/LIf0f, ISO n]vfk/LIf0fsf ;fy} hf]lvddf
cfwfl/t cfGtl/s n]vfk/LIf0f dfkm{t a}+sdf cfGtl/s
lgoGq0f k|0ffnL / ;+/rgfx¿sf] k|efjsf/Ltfsf]
cg'udg ub{5 . n]vfk/LIf0f bf}/fgdf b]lvPsf s}lkmotx?
tTsfn ;'wf/fTds pkfox¿ cf/De ug{sf nflu k|d'v
sfo{sf/L clws[t / Jofkf/ k|d'vx¿nfO{ l/kf]6{ ul/G5 .
cfGtl/s n]vfk/LIf0f k|ltj]bg n]vf k/LIf0f ;ldlt;dIf
;dLIffsf] nflu k7fOG5 / ;ldltn] ;DalGwt ljefu,
If]qLo sfof{no jf zfvfnfO{ ;DalGwt d'2fdf pko'Qm
;'wf/fTds sfo{ ug{ cfjZos lgb]{zg Hff/L u5{ .
%=!=! shf{ hf]lvd
shf{ hf]lvd eg]sf] shf{ k|jfxsf ;t{x¿ adf]lhd
a}+snfO{ e'QmfgL ug]{ cfÇgf] bfloTj k"/f ug{ C0fL
c;Ifdtf x'g] hf]lvd xf] . a}+sn] pko'Qm lg/LIf0f /
l/kf]l6{ªsf] k|f?k :yfkgf u/L shf{ hf]lvd lg/LIf0f
/ l/kf]l6{ª k|f?knfO{ shf{ hf]lvd Go"gLs/0fsf] nflu
sfof{Gjog u/]sf] 5 . shf{ hf]lvdsf] k|efjsf/L
Joj:yfkgsf nflu a}+sn] ljleGg gLltx¿, k|lqmofx¿,
lbzflgb]{zx¿ tof/ u/L sfof{Gjog u/]sf] 5 .
hf]lvdsf] ljljlws/0f / Psfu|t hf]lvd (Concerntration
Risk) Joj:yfkg ug{, ljlzi6 ultljlw jf pTkfbgsf]
k|sf/, Psn C0fL jf cfk;df ;DalGwt C0fLsf] ;d"x,
If]qut shf{ nufotsf If]qdf shf{ ;Ldf tf]sL shf{
hf]lvdsf] lgu/fgL / shf{ hf]lvd Joj:yfkg ;+oGq to
u/L nfu' ul/Psf] 5 . a}+sn] shf{ hf]lvd cf+sng ug{
x/]s C0fLsf] cfGtl/s rating ub{5 h;n] a}+snfO{ ;du|
Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&(
kf]6{kmf]lnof]sf] hf]lvd Joj:yfkg ug{ d2t ub{5 . a}+sn]
Jofkfl/s shf{ lng]x¿ C0fLx?sf] Joj;fo cjnf]sgsf]
dfWodaf6 cg'udg ub{5 / JolQmut u|fxsx¿sf]
xsdf pxfFx?sf] bfloTj jxg Ifdtf lgoldt ¿kdf
cBfjlws ug]{ Joj:yf sfof{Gjogdf NofPsf] 5 .
;+s6f]Gd'v shf{ / ;d:ofu|:t shf{ Joj:yfkgsf nflu
pkrf/fTds sbd rfNg a}+s;Fu pko'Qm sfg'gL sbd
rfNg] nufotsf k|efjsf/L k|lqmof / sfo{ljlwx? 5g\ .
of] afx]s, ;d:ofu|:t hf]lvdx¿ n]vf°g ug{ / ;dod}
gf]S;fgL Joj:yf ug{ a}+s;Fu shf{ hf]lvd d"Nof°g
gLlt, k|lqmofx¿ / lgoGq0f k|0ffnL sfof{Gjogdf 5g\ .
shf{ hf]lvdsf] k|efjsf/L Joj:yfkgsf nflu a}+sn]
ljleGg k|0ffnL, gLltx¿, k|lqmofx¿ / lbzflgb]{zx¿
sfof{Gjog u/]sf] 5 . a}+sn] hf]lvdsf] cf+sng ug{
lgDg ultljlwx¿ ;~rfng u/]sf] 5 M
l :jLs[t ul/Psf gLlt÷sfo{ljlw÷lgb]{lzsf sfof{Gjogdf
5g\,
l Product cg';f/ / O{sfO{ cg';f/sf] shf{ ;Ldf ;DaGwL
jf:tljs hf]lvd hfFr, ;xgzLntf / ;Ldf, nufotsf
ljifox? Product Paper, lbzflgb]{z, shf{ gLlt / shf{
hf]lvd Joj:yfkg gLltdf pNn]v ul/Psf]
l ;DalGwt ljefun] tof/ u/]sf] ljleGg k|ltj]bgx¿
h:t} vftf cg'udg k|ltj]bg, Overdue k|ltj]bg, /fi6«
a}+s k|ltj]bg / dflh{g lgu/fgL k|ltj]bg, shf{ hf]lvd
Joj:yfkg k|ltj]bg nufotsf k|ltj]bgx?sf] cfjlws
;dLIff ug]{ ul/Psf] 5 . ;du| /0fgLlt / dxTjk"0f{
gLltx¿ lgoldt ¿kdf ;~rfng ;ldltn] ;dLIff ug]{
u/]sf] 5 .
o;afx]s, a}+ssf] shf{ hf]lvd Joj:yfkg ug{ to u/]sf]
/0fgLlt / gLltx¿ sfof{Gjog ug{ / oL gLltx¿sf]
cg';f/ shf{ hf]lvd / shf{ kf]6{kmf]lnof]sf] u'0f:t/
Joj:yfkg / lgoGq0f ug{ Py]i6 ;+/rgf / k|0ffnL
;'lglZrt ug{ pRr Joj:yfkg lhDd]jf/ 5 .
c_ clwstd shf{ hf]lvd (Maximum Exposure to
Credit Risk)
a}+s;Fu /x]sf] ;Dklt d'Votof shf{ ;fk6L / kl/dflh{t
nfutdf nufgLsf] ?kdf /x]sf] 5 . ;DalGwt o:tf
cj:yfdf ljQLo ;Dkltsf] Carrying /sd g} clwstd
shf{ hf]lvd Exposure xf] .
155
 cf_ efvf ggf3]sf], xfgL gePsf] / efvf gf3]sf] cyjf
xfgL ePsf a}+ssf] cfGtl/s shf{ /]l6ª k|0ffnLdf
cfwfl/t /lx tof/ ul/Psf] tnsf] tflnsfn] shf{
gf]S;fgLsf ;a} ljQLo ;Dkltsf] juL{s/0f / u'0f:t/
b]vfpFb5 M
/sd ? bz nfvdf
efvf ggf3]sf] () lbg ;Dd (! lbg b]lv !*) lbg eGbf
ljj/0f / xfgL efvf gf3]sf !*) lbg ;Dd a9L efvf hDdf
gePsf efvf gf3]sf gf3]sf
ljQLo ;DklQ
;+zf]lwt nfutdf efl/t ;DklQ - - - - -

gub / gub ;dfg 27,813 - - - 27,813

g]kfn /fi6« a}+sdf /x]sf] df}Hbft 12,654 - - - 12,654

a}+s tyf ljQLo ;+:yfdf df}Hbft - - - - -

u|fxsnfO{ shf{;fk6L 241,052 9,972 74 1,350 252,448

a}+s tyf ljQLo ;+:yfnfO{ shf{ ;fk6L 14,099 - - - 14,099

nufgL ;DklQ 36,260 - - - 36,260

gfkmf / gf]S;fg dfkm{t Fair value (FVTPL) - - - - -

Jo"TkGg ljQLo pks/0f - - - - -

cGo lj:t[t cfodfkm{t Fair value (FVTOCI) - - - - -

nufgL ;'/If0fkq 2,788 - - - 2,788

hDdf 334,668 9,972 74 1,350 346,064

%=!=@ ahf/ hf]lvd

ljQLo ;+:yfsf] jf;nftdf /x]sf] / aflx/ /x]sf] d"Nodf
ahf/ d"Nodf x'g] 36a9n] x'g] hf]lvdnfO{ ahf/ hf]lvd
egL kl/eflift ul/Psf] 5 . ahf/ hf]lvd To:tf] hf]lvd
xf] h;sf sf/0f ljQLo cf}hf/sf] eljiodf gub k|jfx
jf lgikIf d"No 36a9 x'G5 . ahf/ hf]lvdn] tLg
k|sf/sf hf]lvdnfO{ hgfpFb5 M ljb]zL d'bf| ;6xL -d'bf|
hf]lvd_, ahf/ Jofhb/ -Jofhb/ hf]lvd_ / ahf/ d"No
-d"No hf]lvd_ .
s_ d'bf| hf]lvd
ljb]zL d'bf| ;6xL hf]lvdsf sf/0f a}s
+ sf] cfk\mgf] ;DklQ
/ bfloTjdf pynk'yn x'g] ;Defjgf x'G5 / p;sf]
;DklQ / bfloTjsf] d'bf| tyf pNn]v x'g] d'bf| sf] d"Nodf
cfpg] leGgtfsf sf/0f ljQLo Iflt x'g] ;Defjgf x'G5 .
ljQLo ljj/0f tof/ kfg]{ ldlt;Dd a}s + n] ljb]zL d'bf| nfO{
lng / lbg ;lsg] dfg]sf] 5 .
v_ Jofhb/ hf]lvd
Jofhb/ hf]lvd Tof] hf]lvd xf] h;sf sf/0f ljQLo
pks/0fsf] fair value jf eljiodf x'g] gub k|jfx ahf/
Jofhb/sf sf/0f tndfly x'G5 .
u_ O{lSj6L d"No hf]lvd
O{lSj6L d"No hf]lvd To:tf] hf]lvd xf] h;sf sf/0f
ljQLo pks/0fsf] fair value jf eljiodf x'g] gub k|jfx
O{lSj6Lsf] d"Nodf x'g] kl/jt{gsf sf/0f tndfly x'G5
-Jofhb/ hf]lvd / d'bf| hf]lvd afx]ssf sf/0fn]_ . o:tf]
kl/jt{g ;DalGwt ljQLo pks/0f jf o;sf] hf/L ug]{
lgsfosf x'g ;S5 jf pQm ljQLo pks/0fn] Jofkf/ ug]{
ahf/nfO{ c;/ ug]{ tTjsf sf/0f x'g ;S5 . sDkgLsf]
O{lSj6L d"No hf]lvd FVTOCI df /flvPsf] sf/0f klg
x'g;S5 h;sf] d"No ahf/ d"Nodf ePsf] kl/jt{g
cg';f/ tndfly x'G5 .
cfkm"n] lng rfx]sf] jf lng ;Sg] hf]lvd k|fk] mfOn /
ahf/ hf]lvdsf] tx cg';f/ a}s + n] o;sf] ahf/ hf]lvd
Joj:yfkg ug]{ /0fgLlt agfPsf] 5 . ahf/ hf]lvd
/0fgLlt cfjlws ?kdf cBfjlws ug'k{ 5{ -slDtdf
jif{sf] Ps k6s jf ahf/ lqmofsnfkdf ePsf] kl/jt{g
cg';f/_ / Joj;fo, /0fgLlt of]hgf tyf afx|o ;~rfng
jftfj/0fdf x'g] cy{k0" f{ ljsf; cg';f/ o;sf] lgoldt
;dLIff ug'k{ 5{ .

156
 a}s
+ sf] Joj:yfkg hfgsf/L k|0ffnLn] jf:tljs cfsf/,
k|ltkmn, hf]lvd, ;Defljt gfkmf jf gf]S;fg O{Toflbsf]
laifodf lgoldt ?kdf ljj/0f lgisfzg u5{ / o:tf
ljj/0f ;dLIffsf] nflu ;~rfns ;ldlt tyf pRr
Joj:yfkgnfO{ k7fOG5 . 36gfqmd cg';f/ pko'Qm
of]hgfx? tof/ kf/]/ /flvPsf] 5 .
%=!=#t/ntf hf]lvd
Jofhb/ jf ;'/If0fkq -O{SjL6L_ sf] d"No, ljb]zL ljlgdo
b/ / j:t'sf] d"Nosf] ptf/ r9fj ;fy} cl:y/tfsf]
ahf/:t/df k|lts'n kl/jt{gsf] sf/0f a}s + n] ahf/
hf]lvdnfO{ n]vf°g u/]sf] 5 . t/ntf hf]lvdn] a}s + sf]
bfloTj k"/f ug{ c;kmn x'g] ;Defjgf x'g ;S5 . t/ntf
hf]lvd Joj:yfkgn] a}s + sf] ljQLo cj:yfnfO{ k|lts'n
k|efj gkf/L bfloTj k"/f ug]{ a}s
+ sf] Ifdtf ;'lglZrt ug{
d2t u5{ / a}s + sf] k|lts'ntfsf] cj:yf ljsf; ug]{
;Defjgf sd u5{ .
t/ntf hf]lvdnfO{ gub jf cGo ljQLo ;DklQ k|bfg
u/]/ Jojl:yt ul/Psf] ljQLo bfloTj;Fu ;DalGwt
bfloTjx? k"/f ug{ a}s
+ n] sl7gfO{ ef]Ug ;Sg] hf]lvdnfO{
t/ntf hf]lvd egL kl/eflift ul/Psf] 5 . ;fdfGo /
c;fdfGo b'j} kl/l:yltdf gub k|jfxsf] ;do gldNbf
a}s
+ n] e'QmfgL bfloTjx? k"/f ug{ c;dy{ x'g ;Sg]
;Defjgfsf] sf/0f t/ntf hf]lvd pTkGg x'g ;S5 .
of] hf]lvdnfO{ sd ug{ Joj:yfkgn] d"n lgIf]k cfwf/
afx]s ljleGg ;|ft] x?sf] Joj:yf u/]sf] 5 / t/ntfnfO{
ljrf/ u/L ;DklQ Joj:yfkg ug]{ / eljiodf gub k|jfx
/ t/ntfnfO{ b}lgs ?kdf cg'udg ug]{ gLlt ckgfPsf]
5 . a}s + n] t/ntf hf]lvd Joj:yfkg ug{ cfGtl/s
lgoGq0f k|lqmofx? / cfsl:ds of]hgfx? ljsf; u/]sf]
5 . cfsl:ds of]hgfx?n] ck]lIft gub k|jfxsf] d"Nof°g
/ pRr u|8] s] f] lwtf]sf] pknAwtfnfO{ ;d]6s
] f] 5 / o;nfO{
cfjZos nufgL ;'lglZrttfsf] nflu k|of]u ug{ ;lsG5 .
lgDg tflnsfdf nufgLsf] kf]6k{ mf]lnof]sf] kl/kSjtf
k|fk] mfOnnfO{ 5'6 lagfsf] (undiscounted) /sd k|jfxsf]
cfwf/df lrq0f ul/Psf] 5, h'g cfjZos t/ntfsf] :t/
k"/f ug{ Jojl:yt ul/Psf] xf] h'g of] t/ntf cefj x'g]
a]nfdf s'g} Joj;fosf] ljQLo bfloTjx?sf] ;do ;LdfnfO{
Wofgdf /fv]/ agfPsf] xf] .

/sd ? bz nfvdf
# dlxgf eGbf # dlxgfb]lv ^ dlxgfb]lv ! jif{ eGbf
ljj/0f sd ^ dlxg ! jif{ a9L hDdf
;DklQ
gub / gub ;dfg 27,813 - - - 27,813

g]kfn /fi6« a}+sdf /x]sf] df}Hbft 12,654 - - - 12,654

a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft - - - - -

Jo'TkGg ljQLo pks/0f - - - - -

cGo Aofkfl/s ;DklQ 163 - - - 163

a}+s tyf ljQLo ;+:yfnfO{ shf{ ;fk6L 4,044 859 670 8,527 14,099

u|fxsnfO{ shf{ ;fk6L 72,411 15,381 11,989 152,668 252,448

nufgL ;'/If0fkq 12,121 5,273 4,153 17,501 39,048

hDdf 129,206 21,513 16,812 178,696 346,227

bfloTj
a}+s tyf ljQLo ;+:yfnfO{ ltg{ a“fsL /sd 6,754 - - - 6,754

g]kfn /fi6« a}+snfO{ ltg{ a“fsL /sd 19,728 - - - 19,728

Jo'TkGg ljQLo pks/0f - - - - -

u|fxssf] lgIf]k 67,104 49,455 47,048 126,297 289,904

;fk6L - - - - -

hf/L ul/Psf] C0fkq - - - 10,726 10,726

hDdf 93,586 49,455 47,048 137,023 327,112

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 157

 ;~rfng hf]lvd
ckof{Kt jf c;kmn cfGtl/s k|lqmof, JolQm / k|0ffnL jf
a}s
+ sf] nflu sfg'gL hf]lvd;lxt afÅo 36gfx?sf]
k|efjaf6 x'g] ;Defljt hf]lvdaf6 x'g] gf]S;fgsf] ?kdf
;~rfng hf]lvdnfO{ kl/eflift ul/Psf] 5 .
;~rfng hf]lvd a}s + sf] ;a} sfo{df Jofks 5 / dfgj
;+;fwg, k|0ffnL / k|lqmofut l8hfOg nufot a}s + n] sfd
ug{ ljsf; u/]sf ;a} ;|ft] af6 k|efljt x'G5g\ . ;~rfng
hf]lvd hfn;fhL, Joj;fodf x'g] cj/f]w, k|0ffnL
c;kmntf, ef}lts k"jf{wf/df Iflt, sfof{Gjogdf c;kmntf
/ ;]jf 8]lne/L, pTkfbsx¿df :jfefljs hf]lvd,
u|fxsx¿, k|lqmofx¿df cof]Uotf jf q'l6k"0f{ k|lqmof
l8hfOgx¿ / Jofkf/ h:tf cfGtl/s / afx\o b'j} sf/0fn]
x'g ;S5 . s'g} klg Joj;flos sfd jf Business
Support sfddf hf]lvd pTkGg x'g ;S5 .
hf]lvd Joj:yfkg / g}lts Joj;flos cEof;sf] alnof]
;+:s[ltn] x'g;Sg] xflgsf/s ;Defljt ;~rfng hf]lvd
36gfaf6 hf]lug a}s + k|lta4 5 / 36\g ;Sg] hf]lvdsf
36gf;Fu h'Wg;Sg] l:yltdf 5 . ;~rfns ;ldlt / pRr
Joj:yfkgsf] sfd / gLlt, k|lqmof tyf k|0ffnLn] hf]lvd
Joj:yfkg ;+:s[ltsf] nflu alnof] cfwf/ k|bfg u/]sf] 5 .
a}s
+ n] k|dv ' lgoGq0fsf dfkb08, k|dv ' lgoGq0f
:jd"Nof°g / d'Vo hf]lvd ;"rsf+snfO{ pks/0sf] ?kdf
k|of]u u/]/ ;~rfng hf]lvd 36gfx?nfO{ ;dofg'sn'
a'em\b} tyf n'ss
] f hf]lvdnfO{ n]vf°g, d"Nof°g / lgoGq0f
u5{ .
a}s
+ n] pRr:t/Lo k|zf;lgs dfkb08sf] ;'lglZrttf,
cfrf/;+lxtfsf] kfngf ;fy} lgofds lgsfo tyf a}s
+ sf]
cfGtl/s gLlt, k|lqmofx¿ / dfkb08 cg'kfngsf] klg
;'lglZrttf ug'k{ 5{ .
k|efjsf/L gLltx¿, k|lqmofTds dfkb08 / :t/Lo
;~rfng k|lqmof hf]lvd Joj:yfkgsf] nflu alnof
pks/0f x'g\ . t;y{, ljefun] gLlt / k|lqmofx¿sf]
kof{Kttf / k|efjsfl/tf tyf ltgsf] k|efjsf/L sfof{Gjog
glhsaf6 cg'udg ul//x]sf] x'G5 / oL lgofds lgsfosf]
dfkb08 cg';f/sf] eP÷gePsf] ultlzn hf]lvd
jftfj/0f cg'sn' eP÷gePsf] eGg] lglZrt u5{ .
158
%=@ k"h
F L Joj:yfkg
%=@=! u'0ffTds k|s6Ls/0f
a}s
+ n] "Integrated ICAAP and Stress Testing
Guideline" tof/ kf/]/ sfof{Gjog u/]sf] 5 h;nfO{
;~rfns ;ldltn] kfl/t u/]sf] xf] . o;n] a}s + nfO{
cfGtl/s k"hF Lsf] dfqf, k|sf/ / ljt/0f d"Nof°g / ;'wf/
ug{ ;xof]u u5{ h'g a}s + df phf/ x'g ;Sg] hf]lvdsf]
k|sl[ t / txnfO{ 9fSgsf] nflu kof{Kt x'G5 .
cfGtl/s k"hF L of]Uotf lgwf{/0f k|lqmof (ICAAP) df
;'zf;g Joj:yf, j:t'ut hf]lvd Joj:yfkgsf] s'zn
k|lqmof / cfly{s k"hF L cf+sng / ;'wf/sf] nflu k|efjsf/L
k|0ffnL x'g' cfjZos 5 . cfly{s k"hF Ln] -cfly{s
?kdf cfjZos k"hF L_ n] a}s + sf] Joj;fo ;~rfng /
;DalGwt hf]lvdx?df nufgLsf] nflu cfjoZs k"hF Lut
cfjZostfnfO{ hgfpF5 .
o; k|so[ fn] a}s
+ sf] hf]lvd k|fk] mfOn / o;sf] hf]lvd
Joj:yfkg, lgoGq0f jftfj/0f / /0fgLlts of]hgfsf]
k|efjsf/Ltfsf] ;DaGwdf k"hF L kof{Kttf cfjZostfx¿sf]
d"Nof°g ug{ plrt ljlw / k|lqmofx¿ tf]s/] cfGtl/s
k"hF L kof{Kttfsf] u0fgfsf] nflu gLlt / k|lqmofTds
dfu{bz{g k|bfg ub{5 .
/0fgLlts p2]Zox¿sf] ;DaGwdf a}s + sf] jt{dfg /
eljiosf] k"hF L cfjZostfx¿ ;'lglZrt ug{ ljz]ifu/L
;~rfns ;ldlt pQ/bfoL x'g5] . Joj:yfkgn] a}s + n]
ljleGg Jofj;flos ultljlwx¿sf] qmddf ;fdgf
ul//x]sf] hf]lvdx¿sf] k|sl[ t / :t/sf] / of] hf]lvd
s;/L k"hF L :t/;Fu ;DalGwt 5 eg]/ ;dLIff ug]5{ / ;f]xL
cg';f/ hf]lvd Joj:yfkgsf] nflu hf]lvd Joj:yfkg
k|f?k sfof{Gjog ug]5{ .
 %=@=@ u'0ffTds k|s6Ls/0f
c_ k"h
F Lut ;+/rgf / k"h
F Lut kof{Kttf

s_ k|fylds k"h
F L tflnsf v_ k'/s k"FhL tflnsf

/sd ? bz nfvdf /sd ? bz nfvdf

qm=;= ljj/0f /sd qm=;= ljj/0f /sd
! r'Qmf k"FhL 11,564 ! ;'/If0f g/fv]sf] ;xfos cfjlws bfloTj 7,832

@ z]o/ lk|ldod÷k"FhLut df}Hbft - @ ;fdfGo shf{ gf]S;fgL Joj:yf 3,838

# k|:tfljt af]g; z]o/ - # ;6xL ;dLs/0f sf]if 48

$ j}wflgs ;fwf/0f df}Hbft 4,577 $ nufgL ;dfof]hg sf]if 1

% ;+lrt cfDbfgL 3,427 k'/s k"FhL 11,718

^ rfn" jif{sf] cg'dflgt ;+lrt gfkmf -

& k"FhL lkmtf{ hu]8f sf]if 3,355

* cGo :jtGq df}Hbft -

( :yug s/ ;DklQ -

!) cd"t{ ;DklQ 92

!! ljQLo Jofh;lxt ;+:yfut :jk"FhLdf nufgL 270

!@ ;Ldf eGbf clws ;+:yfut :jk"FhLdf nufgL 3

!# ;Ldf eGbf clws hUuf / ejg vl/b -

k|fylds k"FhL 22,557

u_ ;'/If0f g/flvPsf] ;xfos cfjlws C0fsf] (Subordinated Term Debt) aSof}tf /sd, kl/kSj x'g] ldlt tyf
jif{df pTkGg /sd / k"FhL sf]ifsf] ?kdf u0fgf of]Uo /sdsf] lj:t[t hfgsf/L .
/sd ? bz nfvdf
ljj/0f aSof}tf hf/L ldlt kl/kSj ldlt Jofhb/t k"FhLut sf]ifsf]
/sd nflu of]Uo /
sd
( k|ltzt PgcfO{;L Plzof C0fkq @)*!÷*@ 3,000 !$–hgj/L–!* !#–hgj/L–@% 9.00Ì 1,200

!! k|ltzt PgcfO{;L Plzof C0fkq @)*@÷*# 1,830 @)–;]K6]Da/–!* !(–;]K6]Da/–@% 11.00Ì 1,098

!) k|ltzt PgcfO{;L Plzof C0fkq @)*%÷*^ 2,405 !–dfr{–!( @^–km]a'c/L–@( 10.00Ì 2,405

!)=@% k|ltzt PgcfO{;L Plzof C0fkq @)*#÷*$ 1,944 @&–cu:t–!( @%–cu:t–@^ 10.25Ì 1,555

*=% k|ltzt PgcfO{;L Plzof C0fkq @)** 1,574 !@–h'nfO{–@! !)–h'nfO{–#! 8.50Ì 1,574

s"n 10,753 7,832

3_ k"h
F Lutaf6 s6f}tL l >Lhglzn n3'ljQ ljQLo ;+:yfdf nufgL /x]sf]
? #) nfv -r'Qmf k"h“ Lsf] !) k|ltzt eGbf
l VoftL ;DklQdf /x]sf] ? (=@ s/f]8sf] ;Ç6j]o/ a9L /sd_ / Pg cfO{ ;L Plzof cjsfz sf]ifdf
k|fylds k"hF Laf6 36fOPsf] 5 . nufgL /x]sf] ? ! s/f]8 k|fylds k"hF Laf6 36fOPsf]
5.
l a}s
+ n] Pg cfO{ ;L Plzof Soflk6n lnld6]8 / Pg
cfO{ ;L Plzof ;]So"l/l6\h lnld6]8 -k"0f{ :jfldTj
ePsf] ;xfos sDkgL_, df u/]sf] qmdzM ? @))
ldlnog ?k}ofF / ? ^) ldlnog ?k}ofF a/fa/sf]
nufgL /sd k|fylds k"hF Laf6 36fOPsf] 5 .

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 159

 ª_ s"n k"h
F Lut sf]if
/sd ? bz nfvdf
qm=;= ljj/0f
! k|fylds k"FhL
@ k"/s k"FhL
k'/s k"FhL
r_ k"h
F L kof{Kttf cg'kft !^ h'nfO{ @)@@ df ul/Psf]
u0fgf cg';f/ a}s + sf] k"h
F L kof{Kttf cg'kft !#=#*
k|ltzt 5 .
5_ rfn" / eljiosf ultljlwdf ;xfotf ug{ k"h F Lut
kof{Kttf cg'kft d"Nof°gsf] nflu a}s
+ sf] cfGtl/s
z}nLsf] ;+lIfKt ljj/0f
a}s
+ sf] ah]6 gLlt / /0fgLlts sfuhftdf pNn]v ul/P
cg';f/ a}s+ n] bL3{sfnLg of]hgf xfl;nsf nflu % jif]{
/0fgLlts of]hgf agfPsf] 5 / jflif{s ah]6, ;~rfng
/ /0fgLlts of]hgf agfPsf] 5 .
Jofkf/ of]hgfcg';f/ a}s
+ sf] k"hF L kof{Kttf a}s
+ sf] k"hF Lsf]
dfu cg'?k ;'lglZrt ug{ Joj:yfkg / ;~rfns ;ldlt
ljj]sk"0f{ / ;lqmotfsf ;fy "Integrated ICAAP and
Stress Testing" cg';f/ k"h
F L / hf]lvd d"Nof°g, bafa
k/LIf0f / kl/b[Zo k/LIf0f, cg'udg / l/kf]l6{ªsf]
k|lqmofdf ;+nUg 5g\ .
"Integrated ICAAP and Stress Testing" pRr
Joj:yfkgnfO{ hf]lvd k|fk] mfOn, k|jl[ Q, / k"hF L cfjZostf
;DaGwL cfjZos hfgsf/L k|bfg ug{ cf}krfl/s
cg'udg / l/kf]l6{ª ;+oGq :yfkgf ul/Psf] 5 . To:tf,
k|ltj]bgx¿ dfl;s / q}dfl;s ?kdf tof/ kf/L
;DalGwt Joj;fo OsfO{÷ljefu, PsLs[t hf]lvd ljefu
(IRMD), / ;DklQ bfloTj ;ldlt (ALCO) a}7sdf
/flvG5 . yk q}dfl;s l/kf]6{ ;dLIff / 5nkmnsf nflu
hf]lvd Joj:yfkg ;ldlt / af]8d{ f k|:t't ul/G5 .
160
h_ ljz]ifu/L xfOla|8 k"h
F Lut cf}hf/;lxt clwg:y
cjlw C0fsf] cjlw, ;t{x? / d'Vo ljz]iftfsf] ;f/f+z
/sd
z]o/ k"hF L M a}s
+ ;Fu Ps ;o ?k}ofF d"No ePsf Pp6} dfq
22,557
ju{sf] O{lSj6L z]o/ 5 . O{lSj6L z]o/ ePsf x/]s
11,718
JolQmn] Ps z]o/ a/fa/ Ps ef]6sf] clwsf/ /fV5g\ .
34,275
a}s
+ sf] lnSjL8];g ePsf] v08df O{lSj6L x'gn] ] clwdfGo
/sd ljt/0f u/]kl5 a}s + sf] afFsL ;DklQ k|fKt ug]{ xs
x'g5] . z]o/wgL;Fu ePsf] O{lSj6L z]o/sf] cg'kftdf
afFsL ;DklQ ljt/0f x'g5] .
C0fkq M a}s + n] ( k|ltzt Pg cfO{ ;L Plzof C0fkq
@)*!÷*@, !! k|ltzt Pg cfO{ ;L Plzof C0fkq
@)*@÷*#, !) k|ltzt Pg cfO{ ;L Plzof C0fkq
@)*%÷*^, !)=@% k|ltzt Pg cfO{ ;L Plzof C0fkq
@)*#÷*$, / *=% k|ltzt Pg cfO{ ;L Plzof C0fkq
@)** u/L qmdzM #)) s/f]8 ?k}ofF, !*# s/f]8 ?k}ofF,
@$)=% s/f]8 ?k}ofF, !($=$ s/f]8 / !%&=$ s/f]8
?k}ofFsf] C0fkq hf/L u/]sf] 5 . oL C0fkq;Fu s'g}
dtbfg clwsf/ x'bF g} . a}s
+ sf] lgIf]kstf{;uF C0fkq
clwg:y x'g5] .
cf_ hf]lvdsf If]q
s_ shf{ hf]lvd, ahf/ hf]lvd / ;~rfng hf]lvdsf]
tflnsf
/sd ? bz nfvdf
qm=;= ljj/0f /sd
! shf{ hf]lvd jfktsf] hf]lvd efl/t ;DklQ 233,410
@ ;~rfng hf]lvd jfktsf efl/t ;DklQ 14,550
# ahf/ hf]lvd jfktsf] efl/t ;DklQ 156
Pillar II cGtu{tsf] ;dfof]hg
g]kfn /fi6« a}+ssf] lgb]{zg cg'zf/ ;~rfng 3,147
cfDbfgLsf] # k|ltzt
hf]lvd efl/t If]qsf nflu b'O{ k|ltzt yk 4,962
s'n hf]lvd jfktsf] efl/t ;DklQ (Total RWE) 256,225
 v_ shf{ hf]lvdsf] !! ju{ cGtu{t hf]lvd
/sd ? bz nfvdf
qm=;= ljj/0f v'b lstfaL d"No RWE

! s]lGb|o a}+s / ;/sf/;;Fu bfjL 74,103 -

@ cGo ljQLo ;+:yf;Fusf] bfjL - -

# a}+sx?;Fusf] bfjL 15,776 3,157

$ skf]{/]6 / Securities Firm ;Fu bfjL 68,554 68,474

% pkef]Qmf tyf ;fgf shf{ (Regulatory Retail Portfolio) -efvf ggf3]sf]_ 100,800 75,321

^ cfjf;Lo ;DklQaf6 ;'/lIft kfl/Psf] bfjL 52,184 31,250

& Jofkfl/s 3/hUufaf6 ;'/lIft kfl/Psf] bfjL 16,172 16,172

* ljutsf] afFsL bfjL 1,320 259

( pRr hf]lvd bfjL 15,490 22,639

!) cGo ;DklQ 25,140 13,107

!! jf;nft jflx/sf] sf/f]jf/ 8,990 3,032

hDdf 378,528 233,410

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

/sd ? bz nfvdf
;DklQ v'b ljz]if Joj:yf pko'Qm v'b d"No hf]lvd hf]lvd
lstfjL / d"Nof°g ;L cf/ -3≠ ef/ efl/t
d"No ;dfof]hg Pd s–v–u_ k|ltztdf ;DklQ
-s_ -v_ -u_ -ª_ -r≠3 x ª_
gub df}Hbft 7,736 - - 7,736 0Ì -

/fi6« a}+s;Fu /x]sf] df}Hbft 12,310 - - 12,310 0Ì -

;'g 44 - - 44 0Ì -

;/sf/L ;'/If0fkqdf nufgL 52,653 - - 52,653 0Ì -

;/sf/;Fusf] ;a} bfjL 9,140 - - 9,140 0Ì -

/fi6« a}+s;Fu lgisflzt ;'/If0fkqdf nufgL - - - - 0Ì -

/fi6« a}+s;Fusf] ;a} bfjL - - - - 0Ì -

ljb]zL ;/sf/ / s]lGb|o a}+s;Fu bfjL (ECA 0-1) - - - - 0Ì -

ljb]zL ;/sf/ / s]lGb|o a}+s;Fu bfjL (ECA 2) - - - - 20Ì -

ljb]zL ;/sf/ / s]lGb|o a}+s;Fu bfjL (ECA 3) - - - - 50Ì -

ljb]zL ;/sf/ / s]lGb|o a}+s;Fu bfjL (ECA 4-6) - - - - 100Ì -

ljb]zL ;/sf/ / s]lGb|o a}+s;Fu bfjL (ECA 7) - - - - 150Ì -

BIS, IMF, ECB, EC / cGo ax'kIfLo ljsf; - - - - 0Ì -

cGo ax'kIfLo ljsf; a}+s;Fusf] bfjL - - - - 100Ì -

:jb]zL ;fj{hlgs ;+:yf;Fu bfjL - - - - 100Ì -

;fj{hlgs ;+:yf;Fu bfjL (ECA 0-1) - - - - 20Ì -

;fj{hlgs ;+:yf;Fu bfjL (ECA 2) - - - - 50Ì -

;fj{hlgs ;+:yf;Fu bfjL bfjL (ECA 3-6) - - - - 100Ì -

;fj{hlgs ;+:yf;Fu bfjL (ECA 7) - - - - 150Ì -

k"FhL kof{Ktftfsf] cfjZostf k"/f u/]sf :jb]zL a}+s;Fusf] bfjL 14,582 - - 14,582 20Ì 2,916

k"FhL kof{Ktftfsf] cfjZostf k"/f gu/]sf :jb]zL a}+s;Fusf] bfjL - - - - 100Ì -

ljb]zL a}+s;Fu bfjL (ECA 0-1) 1,092 - - 1,092 20Ì 218

ljb]zL a}+s;Fu bfjL (ECA 2) 5 - - 5 50Ì 2

ljb]zL a}+s;Fu bfjL (ECA 3-6) - - - - 100Ì -

afFsL csf]{ k[i7df===

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 161

 ===cl3Nnf] k[i7df lg/Gt/ /sd ? bz nfvdf
;DklQ v'b ljz]if Joj:yf pko'Qm v'b d"No hf]lvd hf]lvd
lstfjL / d"Nof°g ;L cf/ ef/ efl/t
d"No ;dfof]hg Pd -3_ k|ltztdf ;DklQ
-s_ -v_ -u_ -s–v–u_ -ª_ -r≠3 x ª_
ljb]zL a}+s;Fu bfjL (ECA 7) - - - - 150Ì -

;fs{ If]qdf ;~rflnt ;DalGwt lgofdssf] k"FhL cfjZostf eGbf ! 97 - - 97 20Ì 19

k|ltzt a9Ldf ;~rflnt a}+s;Fu bfjL
:jb]zL skf]{/]6;Fu bfjL (Credit rating score equivalent to AAA) - - - - 50Ì -

:jb]zL skf]{/]6;Fu bfjL (Credit rating score equivalent to AA+ to AA-) - - - - 70Ì -

:jb]zL skf]{/]6;Fu bfjL (Credit rating score equivalent to A+ to A-) - - - - 80Ì -

:jb]zL skf]/{ 6] ;Fu bfjL (Credit rating score equivalent to to BBB+ & below) - - - - 100Ì -

:jb]zL skf]{/]6;Fu bfjL (unrated) 68,554 - 80 68,474 100Ì 68,474

:jb]zL skf]{/]6;Fu bfjL (ECA 0-1) - - - - 20Ì -

:jb]zL skf]{/]6;Fu bfjL (ECA 2) - - - - 50Ì -

:jb]zL skf]{/]6;Fu bfjL (ECA 3-6) - - - - 100Ì -

:jb]zL skf]{/]6;Fu bfjL (ECA 7) - - - - 150Ì -

lgoldt v'b|f kf]6{kmf]lnof] -afFsL gePsf]_ 100,800 - 372 100,428 75Ì 75,321

Granularity afx]s lgofdssf] ;a} dfkb08 k"/f u/]sf bfjL - - - - 100Ì -

cfjfl;o 3/hUufaf6 ;'/lIft bfjL 52,079 - - 52,079 60Ì 31,248

cfjfl;o 3/hUufaf6 k"0f{ ;'/lIft gePsf] bfjL -efvf gf3]sf]_ - - - - 150Ì -

cfjfl;o 3/hUufaf6 k"0f{ ;'/lIft gePsf] bfjL 105 102 - 2 100Ì 2

Jofkfl/s 3/hUufaf6 ;'/If0f ;'/lIft bfjL 16,172 - - 16,172 100Ì 16,172

e'QmfgL cjlw ;dfKt eO;s]sf] bfjL -cfjfl;o 3/hUuf ;'/lIft afx]s_ 1,319 1,144 3 172 150Ì 259

pRr hf]lvd bfaL -e]~r/ Soflk6n, lghL ;DklQ nufgL, 15,490 - 397 15,093 150Ì 22,639
JolQmut C0f / qm]l86 sf8{af6 pknAw x'g] /sd_
;'/If0f kqsf] lwtf]df lbOPsf] shf{ -af]G8_ - - - - 100Ì -

Jofkfl/s kmd{sf nflu 6«:6 l/l;K6 shf{ 87 - - 87 120Ì 104

:6s PS;r]Ghdf ;"rLs[t sDkgLsf] z]o/ / cGo k"FhLut :6s 4,390 - - 4,390 100Ì 4,390

PS;r]Ghdf ;"rLs[t gePsf] sDkgLsf] z]o/ / cGo k"hF Lut pks/0f 28 - - 28 150Ì 42

cfjf;Lo ;DklQaf6 ;'/lIft sd{rf/L shf{ 4,207 - - 4,207 50Ì 2,103

;/sf/L ;'/If0fdf k|fKt x'g] Jofh÷bfaL 676 - - 676 0Ì -

dfu{:y gub tyf sn]S;gdf /x]sf] gubhGo ;DklQ - - - - 20Ì -

cGo ;DklQ 7,972 1,505 - 6,467 100Ì 6,467

hDdf (i) 369,538 2,751 853 365,934 230,378

162
 /sd ? bz nfvdf
jf;nft jflx/sf] sf/f]jf/ v'b ljz]if Joj:yf pko'Qm v'b d"No hf]lvd hf]lvd
lstfjL / d"Nof°g ;L cf/ ef/ efl/t
d"No ;dfof]hg Pd -3_ k|ltztdf ;DklQ
-s_ -v_ -u_ -s–v–u_ -ª_ -r≠3 x ª_
/2 ug{ ;lsg] k|lta4tf - - - - 0Ì -

lan sn]S;g 12 - - 12 0Ì -

km/jf8{ ljlgdo ;Demf}tf bfloTjx? - - - - 10Ì -

jf:tljs kl/kSj ldlt ^ dlxgf;Dd ePsf] k|tLtkq -:jb]zL 121 - 27 94 20Ì 19

k|ltkIf_
ljb]zL sf/f]af/ kIf (ECA 0-1) - - - - 20Ì -

ljb]zL sf/f]af/ kIf (ECA 2) - - - - 50Ì -

ljb]zL sf/f]af/ kIf (ECA 3-6) - - - - 100Ì -

ljb]zL sf/f]af/ kIf (ECA 7) - - - - 150Ì -

jf:tljs kl/kSj ldlt ^ dlxgfeGbf a9L ePsf] k|tLtkq -:jb]zL 302 - 1 301 50Ì 151
k|ltkIf_
ljb]zL sf/f]af/ kIf (ECA 0-1) - - - - 20Ì -

ljb]zL sf/f]af/ kIf (ECA 2) - - - - 50Ì -

ljb]zL sf/f]af/ kIf (ECA 3-6) - - - - 100Ì -

ljb]zL sf/f]af/ kIf (ECA 7) - - - - 150Ì -

la8 af]G8, sfo{;Dkfbg hdfgt / sfpG6/ Uof/]G6L - :jb]zL 3,564 - 115 3,449 40Ì 1,380
k|ltkIf_
ljb]zL sf/f]af/ kIf (ECA 0-1) - - - - 20Ì -

ljb]zL sf/f]af/ kIf (ECA 2) - - - - 50Ì -

ljb]zL sf/f]af/ kIf (ECA 3-6) - - - - 100Ì -

ljb]zL sf/f]af/ kIf (ECA 7) - - - - 150Ì -

k|Tofe"lt (underwriting) ;DalGwt k|lta4tf - - - - 50Ì -

a}+sx?af6 ;'/If0fsf] ?kdf k|bfg ul/Psf] hdfgtx? (Lending of - - - - 100Ì -

Bank's Securities or Posting of Securities as collateral)
k'gM vl/b ;Demf}tf cGtu{tsf] shf{ -l/kf] / l/e;{ l/kf] ;lxt_ - - - - 100Ì -

clu|d e'QmfgL hdfgt 43 - - 43 100Ì 43

ljQLo hdfgt - - - - 100Ì -

:jLsf/ tyf b/kL7 (Acceptance and Endorsements) 27 - 3 24 100Ì 24

e'QmfgL gul/Psf] efu ty cf+lzs e'QmfgL ul/Psf] z]o/ tyf ;'/ - - - - 100Ì -
If0f (unpaid portion of Partly paid shares and securities)
ckl/jTo{ shf{ k|lta4tf -cNksflng_ 4,384 - - 4,384 20Ì 877

ckl/jTo{ shf{ k|lta4tf -bL3{sflng_ - - - - 50Ì -

tf]lsPsf] k"FhL sf]ifdf ! k|ltzt eGbf al9n] k"FhL sf]if sfod ug]{ - - - - 20Ì -
SAARC If]qleq :yfkgf ePsf ljb]zL a}+s pk/sf] bfjL
cGo ;Defljt bfloTjx? 535 - - 535 100Ì 535

e'QmfgL x'g afFsL hdfgt bfjL 3 - 0 2 200Ì 5

hDdf (ii) 8,990 - 146 8,843 3032

s'n shf{ hf]lvd (i + ii) 378,528 2,751 999 374,777 233,410

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 163

 O{_ lgis[o shf{sf] ljj/0f
/sd xhf/df
o; jif{ ut jif{
ljj/0f
s"n NPA v'b NPA v'b NPA v’b NPA

k'g/;+/rgf÷k'g/tflnsLs/0f ul/Psf shf{ 68,241 59,711 80,394 70,345

sd;n shf{ 6,173 4,630 353,015 344,190

z+sf:kb shf{ 227,419 113,709 589,222 294,611

v/fa shf{ 1,122,720 - 294,010 -

hDdf NPA 1,424,553 178,050 1,316,641 709,146

%=@=# g]kfn /fi6« a}+ssf] k"FhL cfjZostfsf] cg'kfng

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

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

/sd ? bz nfvdf
o; jif{ ut jif{
ljj/0f gf]6
lstfaL d"No Fair Value lstfaL d"No Fair Value

;DklQ
Amortised Cost df dfkg ul/Psf] ;DklQ
gub / gub ;dfg $=! 27,813 27,813 23,903 23,903

g]kfn /fi6« a}+sdf /x]sf] df}Hbft $=@ 12,654 12,654 9,073 9,073

a}+s tyf ljQLo ;+:yfdf df}Hbft $=# - - - -

u|fxsnfO{ shf{ ;fk6 $=& 252,448 252,448 248,770 248,770

292,916 292,916 281,746 281,746

Fair Value through PL (FVTPL)

Jo'TkGg ljQLo pks/0f $=$ - - 5,359 5,359

Fair Value through OCI (FVTOCI)

nufgL ;'/If0f kq $=* 39,048 39,048 33,294 33,294

;xfos sDkgLdf nufgL $=!) 1,265 1,265 1,265 1,265

40,313 40,313 34,558 34,558

bfloTjx?
Amortised Cost df dfkg ul/Psf] bfloTj
a}+s tyf ljQLo ;+:yfnfO{ ltg{ afsL /sd $=!& 6,754 6,754 13,329 13,329

g]kfn /fi6« a}+snfO{ ltg{ afsL /sd $=!* 19,728 19,728 3,239 3,239

u|fxssf] lgIf]k $=@) 289,904 289,904 287,025 287,025

Hff/L ul/Psf] C0fkq $=@$ 10,726 10,726 10,969 10,969

327,112 327,112 314,562 314,562

Fair Value through PL (FVTPL)

Jo'TkGg ljQLo pks/0f $=!( - - 5,338 5,338

164
 %=#=! ljQLo ;DklQ / ljQLo bfloTjsf] fair value /sd ? bz nfvdf
Fair Value through PL (FVTPL) fair value tx o; jif{ ut jif{
ljQLo ;DklQ - - -

km/jf8{ ;6xL ;Demf}tf - - 5,359

ljQLo bfloTj - - -

km/jf8{ ;6xL ;Demf}tf - - 5,338

cGo lj:t[t cfDbfgLdfkm{t fair value - - -

ljQLo ;DklQ - - -

OCI df nufgL ;'/If0f - - -

;'lrs[t O{lSj6L ;'/If0f 2 2,585 2,980

;'lrs[t gul/Psf] O{lSj6L ;'/If0f 3 203 969

;xfos sDkgLdf nufgL - 1,265 1,265

hDdf 4,052 5,213

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

ljQLo ;DklQt fair value tx o; jif{ ut jif{
C0f ;'/If0f 3 635 -

;/sf/L j08 3 25,117 24,710

;/sf/L 6]«h/L ljn 3 10,508 4,635

g]kfn /fi6« a}+s j08 3 - -

a}+s tyf ljQLo ;+:yfnfO{ shf{ ;fk6L 3 14,099 14,289

u|fxsnfO{ shf{ ;fk6L 3 252,448 248,770

Account Receivable - 808 982

Accured Income - - -

hDdf 303,616 293,387

ljQLo bfloTj fair value tx o; jif{ ut jif{

a}+s tyf ljQLo ;+:yfnfO{ ltg{ a“fsL /sd 3 6,754 13,329

g]kfn /fi6« a}+snfO{ ltg{ a“fsL /sd 3 19,728 3,239

u|fxssf] lgIf]k 3 289,904 287,025

;fk6L 3 - -

Joj:yfx? - - -

cGo bfloTj - 6,347 4,884

Hff/L ul/Psf] C0fkq - 10,726 10,969

;xfos bfloTj - - -

hDdf 333,459 319,560

O{lSj6L pks/0fsf] Fair Value Movement gf]6 $=*=# cGtu{t k|:t't ul/Psf] 5 . ;"lrs[t ePsf k|jw{s z]o/, ;fwf/0f z]o/sf]
cfly{s jif{ cGTodf /x]sf] d"Nosf] #% k|ltztdf d"NofÍg ul/Psf] 5 . ;"lrs[t Do'rn km08sf] d"No eg] NAV df k|:t't ul/Psf] 5 .

sDkgLsf] gfd ahf/ d"No ahf/ d"No sf] #% k|ltzt ljj/0f NAV

gful/s nfufgL sf]if 2,515 880.25 Pg cfO{ ;L Plzof Aofn]G; kmG8 11.99

hLjg ljsf; n3'ljQ ljlQo ;+:yf lnld6]8 2,699 944.65 Pg cfO{ ;L Plzof u|fy] kmG8 12.58

dfx'nL ;fd'bflos n3'ljQ ljlQo ;+:yf lnld6]8 1,155 404.25 Pg cfO{ ;L Plzof ;]nS] 6 #) 9.82

d]/f] dfOqmf] kmfO{gfG; ljlQo ;+:yf lnld6]8 847 296.45 Pg cfO{ ;L Plzof 8fO{gflds 8]A6 kmG8 10.64

RMDC n3'ljQ ljlQo ;+:yf lnld6]8 838 293.30

;'of]{bo jf]dL n3'ljQ ljlQo ;+:yf lnld6]8 783 274.05

;"of{ nfO{km OG;'/G] ; 387 135.45

;"lrs[t gePsf sDkgLx?, Hof]tL nfOkm OG;'/G] ; lnld6]8 / g]kfn Ogk|mf:6«Sr/ a}s
+ lnld6]8sf] d"Nof°g nfut d"Nodf ul/Psf] 5 .

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 165

 %=$=! ;fdfGo hfgsf/L l/kf]l6{ªof]Uo OsfO{x? M
nlIft u|fxs k|fk] mfOn, product / ;]jfx¿sf] k|sl[ t,
leGg hf]lvd / k|ltkmn, ;+u7g ;+/rgf, cfGtl/s
Jofkf/ l/kf]l6{ª k|0ffnLnfO{ Wofgdf /fvL Jokf/ OsfO{nfO{
n]vf°g / l/kf]l6{ª ul/Psf] 5 . lgDg OsfO{x?df a}s + vr{, JolQmut vr{ / ;~rfng vr{ ;fy} To:tf C0fsf]
;~rflnt x'G5 M
s_ skf]/{ 6] a}l+ s·
skf]/{ 6] u|fxsnfO{ lbOPsf] % s/f]8 ?k}ofF eGbf a9L
d"Nosf] C0fnfO{ skf]/{ 6] a}s
+ Ë cGtu{t juL{s/0f ul/Psf]
5 . skf]/{ 6] C0faf6 k|fKt z'Ns cfDbfgL, Pn;L÷aLhLaf6
k|fKt ljb]zL d'bf| ;6xL cfDbfgL of] v08sf] cfDbfgL
x'g\ . of] v08sf] vr{tkm{ skf]/{ 6] C0f lbgsf] nflu k|of]u
ul/Psf] lgIf]ksf] Jofh vr{, JolQmut vr{ / ;~rfng
vr{sf ;fy} To:tf C0fsf] nflu gf]S;fgsf] k|fjwfg
;d]l6Psf] 5 .
v_ l/]6n] -v'bf| _ a}l+ s·
JolQmnfO{ lbOg] C0f l/6]n a}l+ s· cGtu{t juL{s/0f
ul/Psf] 5 . o:tf C0faf6 k|fKt z'Ns cfo, Jofh cfo
o; v08sf] cfDbfgLx? x'g\ . of] v08sf] vr{tkm{ v'bf|
C0f lbgsf] nflu k|of]u ul/Psf] lgIf]ksf] Jofh vr{,
JolQmut vr{ / ;~rfng vr{sf ;fy} To:tf C0fsf]
nflu gf]S;fgsf] k|fjwfg ;d]l6Psf] 5 .
u_ ;fgf / demf}nf pBd -P;PdO{_ a}l+ s·
;fgf / demf}Nff pBdx?nfO{ lbOPsf] C0f P;PdO{ a}l+ sË
cGtu{t juL{s/0f ul/Psf] 5 . of] C0faf6 k|fKt z'Ns
cfDbfgL, Pn;L÷aLhLaf6 k|fKt ljb]zL d'bf| ;6xL cfDbfgL
of] v08sf] cfDbfgL x'g\ . of] v08sf] vr{tkm{ P;PdO{
C0f lbgsf] nflu k|of]u ul/Psf] lgIf]ksf] Jofh vr{,
JolQmut vr{ / ;~rfng vr{sf ;fy} To:tf C0fsf]
nflu gf]S;fgsf] k|fjwfg ;d]l6Psf] 5 .
3_ ljkGg If]q -8LP;Pn_ a}l+ s·
;dfhsf] jl~rt If]qnfO{ k|ToIf k|bfg ul/Psf] C0f
-pbfx/0fsf] nflu s[lif If]q_ jf ck|ToIf -pbfx/0fsf]
nflu ul/a hgtfsf] lxtsf] nflu sfd ul//x]sf]
166
;+:yf_ nfO{ lbOPsf] C0fnfO{ 8LP;Pn a}l+ s· cGtu{t
juL{s/0f ul/Psf] 5 . o:tf] C0faf6 k|fKt x'g] Jofh
cfo, z'Ns cfo of] v08sf] cfDbfgL x'g\ . of] v08sf]
vr{tkm{ 8LP;Pn C0f k|bfg ug{sf] ;+slnt lgIf]ksf]
gf]S;fgsf] k|fjwfgnfO{ ;d]l6Psf] 5 .
ª_ 6«h ] /L
;/sf/L aG8, 6«h] /L lan, Kn];d]G6, ljb]zL d'bf| Jofkf/
/ cGo ;+:yfx¿sf] z]o/df nufgL ePsf a}s + sf] Aofn]G;
o; cGtu{t kb{5g\ . aG8 / lansf] Jofh cfo, ljb]zL
d'bf| nfe, nfef+z cfo o; If]qsf] /fh:j j:t' xf] . o;
v08sf] vr{df nufgL, ljb]zL d'bf| 3f6f, JolQmut vr{
/ kl/rfng vr{sf nflu k|of]u ul/Psf] lgIf]kx¿df x'g]
Jofh vr{ / To:tf nufgLx¿sf] nflu l;h{gf ul/Psf]
3f6fsf] k|fjwfg ;dfj]z 5 .
r_ sf/f]af/ a}l+ s·
sf8{ -8]la6 sf8{÷qm]l86 sf8{_ laqmLaf6 k|fKt cfDbfgL,
df]afOn / P;PdP; a}l+ sË laqmLaf6 k|fKt cfDbfgL,
u|fxs ;]jf z'Ns, Ph]G;L /]ld6\ofG; sldzg, ns/
z'Ns, r]s k|lqmof z'Ns of] v08sf] cfDbfgLx? x'g\ . of]
v08sf] vr{tkm{ JolQmut vr{ / ;~rfng vr{ ;dfj]z
5.
5_ cGo
dflysf s'g} klg v08df ;dfj]z x'g g;s]sf cfDbfgL
/ vr{x? o; v08 cGtu{t k5{g\ . ;DklQsf] laqmLaf6
k|fKt x'g] cfDbfgL, cGo z'Ns / k|fKt x'g] sldzgx?
o; v08sf cfDbfgL j:t'x? x'g\ . ;fdfGo JolQmut
vr{, ;~rfng vr{ / ;DklQsf ckn]vgx? of] v08sf
vr{x? x'g\ .
skf]/{ 6] a}l+ s·, l/6]n a}l+ s·, P;PdO{ a}l+ s·, 8LP;Pn
a}l+ s·, sf/f]af/ a}l+ s· / 6«h] /Ldf slDtdf klg xfd|f
&% k|ltzt cfDbfgL ;dfj]z x'G5g\ . oxfF, To;}n] oL
v08x?nfO{ l/kf]l6{ªof]Uo v08 / afFsLnfO{ cGo v08df
juL{s/0f ul/Psf] xf] .
 %=$=@ gfkmf jf 3f6f, ;DklQ / bfloTjaf/] hfgsf/L
/sd ? Ùhf/df
ljj/0f skf]{/]6 l/6]n P;PdO{ 8LP;Pn 6]«h/L 6LaL cGo hDdf
afx\o u|fxsaf6 k|fKt cfDbfgL 4,381,907 13,946,696 9,494,251 2,911,061 2,901,942 668,418 995,555 35,299,829

cGt/ OsfO{ vr{÷cfDbfgL 18,771 10,465 6,612 1,695 - - - -

s'n cfDbfgL 4,363,135 13,957,160 9,500,863 2,912,756 2,901,942 668,418 995,555 35,299,829

Jofh cfDbfgL 4,260,649 13,466,042 8,941,134 2,832,516 2,442,093 - 829,480 32,771,914

Jofh vr{ 3,240,973 8,801,471 6,168,585 2,122,436 1,148,847 - - 21,482,312

s'n Jofh cfDbfgL 1,019,675 4,664,571 2,772,549 710,080 1,293,246 - 829,480 11,289,602

x|f;s§L / kl/zf]wg 33,021 131,705 126,738 33,845 43,995 2,208 13,206 384,717

cfos/ cl3sf] gfkmf 94,735 2,076,124 1,517,943 355,418 1,206,607 61,231 684,146 5,996,203

Impairment Charge 186,675 407,559 210,414 60,612 - - - 865,260

OsfO{ ;DklQx? 28,335,154 114,904,348 110,571,103 29,527,845 75,054,192 163,021 14,175 358,569,838

OsfO{ bfloTjx? 29,388,123 116,027,917 114,753,622 19,646,691 78,682,955 69,972 559 358,569,838

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

bfloTjsf] dfkg s'n ;DklQ /sd
a}+sn] sf/f]af/sf] k|d'v If]qx¿ ;~rfngsf] k|s[ltsf] pNn]vof]Uo v08sf] s"n ;DklQx? 358,570

cfwf/df n]vf°g u/]sf] 5 h;n] a}+ssf] Joj:yfkg cGo ;DklQx? -

;ldltnfO{ lg0f{o k|lqmofdf / ;|f]tx¿ afF8kmfF8sf] nflu s'n ;DklQx? 358,570

;xof]u u5{ . o;n] Joj:yfkg If]qsf] k|bz{g cfFsng

ug{ d2t ub{5 . of] OsfO{ Joj;fosf] k|s[ltsf] cfwf/
df n]vf°g ul/Psf] 5 . nufgL /sd, /fi6« a}+sdf
ePsf] /sd, nufgLaf6 x'g] cfo, ljb]zL d'b|faf6 k|fKt /sd ? bz nfvdf
cfDbfgL afudtL k|b]z cGtu{tsf] s]lGb|o sfof{nodf s'n bfloTj /sd
k|:t't ul/G5 . cGt/ OsfO{ cfDbfgL / vr{nfO{ a}+ssf] pNn]vof]Uo v08sf] s"n bfloTjx? 358,570

gLltcg';f/ /flvPsf] 5 / s]lGb|o sfof{noaf6 x6fOPsf] cGo bfloTjx? -

5. s'n bfloTjx? 358,570

%=$=$ pNn]vof]Uo, OsfO{ cg';f/sf] cfDbfgL, gfkmf jf 3f6f,

;DklQ / bfloTjsf] lx;fa ldnfg
/sd ? bz nfvdf
cfDbfgL /sd
pNn]vof]Uo OsfO{sf] nflu s'n cfDbfgL 35,300

cGo cfDbfgLx? -

x6fOPsf] cGt/ OsfO{ cfDbfgL -

O{sfO{ cfDbfgL 35,300

/sd ? bz nfvdf
gfkmf jf 3f6f /sd
pNn]vof]Uo OsfO{sf] nflu s'n gfkmf jf gf]S;fg 5,996

cGo gfkmf jf gf]S;fg -

x6fOPsf] cGt/ OsfO{ gfkmf -

s/ cl3sf] gfkmf 5,996

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 167

 %=$=% of]hgf tyf ;]jfaf/] hfgsf/L %=$=& k|d'v u|fxsaf/] hfgsf/L
/sd ? bz nfvdf Ps}hgf u|fxsaf6 s"n cfDbfgLsf] !) k|ltzt eGbf
qm=;= ljefu cfDbfgL a9L cfDbfgL gf3]sf] 5}g .
! skf]/{ 6] 4,392

@ l/6]n 13,976
%=% z]o/ ljsNk / z]o/df cfwfl/t e'QmfgL
c cfjlws 3/ shf{ 7,499
a}+s;Fu sd{rf/LnfO{ z]o/ ljsNk lbg] gLlt 5}g . o;}
cf 3/ shf{ cf]e/8«fk\m6 2,456
u/L, jif{e/L a}+sn] z]o/ hf/L u/]/ s'g} klg e'QmfgL
O c6f] shf{ 2,011
lbPsf] 5}g .
O{ uf]N8 shf{ 250

p z]o/ lwtf] /fv]/ shf{ 338

%=^ cfsl:ds bfloTj / k|lta4tf
pm z}lIfs shf{ 212

P cGo shf{ 1,210

# ;fgf tyf demf}nf pBd 9,511

%=^=! cfos/ bfloTj
c demf}nf pBd 5,361
a}+sn] 7"nf s/bftf sfof{noaf6 cfly{s jif{ @)^&–^*
cf dWod–ahf/ pBd 283
b]lv @)&#–&$ ;Dd self assessment cGtu{t
O ;xh pBd 630
k]z u/]sf] cfos/ ljj/0fdf ;+zf]lwt s/ lgwf{/0f
O{ ;fgf pBd 3,237 cfb]z k|fKt u/]sf] 5 . dflysf] ljQLo jif{x¿sf] ;+zf]lwt
$ ljkGg If]q shf{ 2,918 s/ lgwf{/0fåf/f dfu ul/Psf] yk s/ bfloTj hl/jfgf
c k|ToIf ljkGg If]q shf{ 1,087 / Jofh;lxt ? %#=% s/f]8 /sd 5 . a}+sn] ;DalGwt
cf ck|ToIf ljkGg If]q shf{ 1,830 lgsfodf yk s/ dfu lj¿4 k'g/fjnf]sgsf] ckLn
% 6]h
« /L 2,865 u/]sf] 5 .
c 6]«h/L lan / ;/sf/L ;'/If0f kqdf nufgL 2,667

cf sf/f]af/ cfo 198 afFsL lg0f{o M of] cltl/Qm dfubfaLaf/] s'g} Joj:yf
O k'gM d"NofÍg cfo 1 ul/Psf] 5}g / ljQLo ljj/0fx¿sf] ;Defljt bfloTjsf]
^ sf/f]af/ a}l+ s· 659 ?kdf pNn]v ul/Psf] 5 . Self assessment k|lqmof
cf sf8{ / gjLg a}+lsË 592 cGtu{t a}+sn] cfly{s jif{ @)&&÷&* ;Ddsf] income
# cGo sf/f]af/ a}+lsË ;]jf 67 tax return 7"nf s/ bftf sfof{nodf btf{ u/]sf] 5 .
& cGo ;]jfx? 979

cGo 979

hDdf 35,300

%=^=@ cfsl:ds bfloTj

/sd ? bz nfvdf
%=$=^ ;+l3o ;+/rgf adf]lhd ljQLo ljj/0f ljj/0f o; jif{ ut jif{
Acceptances and Documentary Credit 451 1,378
lgDg ef}uf]lns If]qaf6 k|fKt cfDbfgL ;+sng x'g afFsL lanx? 12 159

/sd ? bz nfvdf clu|d ljlgdo ;Demf}tf - 5,338

If]q /sd k|ltzt hdfgtx? 3,607 4,207

s :jb]zL Undrawn and Undisbursed Facilities 4,384 14,976

k|b]z ! 4,639 13Ì kF"hLut k|ltj4tf 115 16

dw]; 2,707 8Ì d'2f dfldnfx? 535 427

afudtL 24,349 69Ì hDdf 9,103 26,500

u08sL 1,245 4Ì

n'lDagL 1,609 4Ì

s0f{fnL 258 1Ì %=& ;DalGwt kIf v'nf;f

;'b'/ klZrd 493 1Ì g]kfn n]vf dfkb08 -NAS @$_ cGtu{tsf] cfjZostf
v j}bl] zs cg';f/ a}+sn] lgDg lnlvtx?nfO{ ;DalGwt kIf klxrfg
hDdf 35,300 100Ì u/]sf] 5 .

168
 gfd ;DaGw
Pg cfO{ ;L Plzof Soflk6n lnld6]8 k"0f{ :jfldTjsf] ;xfos sDkgL
Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf lnld6]8 %&=&% k|ltzt :jfldTjsf] ;xfos sDkgL
Pg cfO{ ;L Plzof ;]So'l/6Lh\ lnld6]8 k"0f{ :jfldTjsf] ;xfos sDkgL
t'n;L/fd cu|jfn cWoIf
lqnf]s rGb cu|jfn ;~rfns
/fdrGb| ;+3O{ ;~rfns
s]zjk|;fb nD;fn ;~rfns
cflbTo s'df/ cu|jfn ;~rfns
lahof :jf/ ;~rfns
u0f]z dfg >]i7 ;~rfns
/f]zg s'df/ Gof}kfg] k|d'v sfo{sf/L clws[t
;'lw/ gfy kf08] Gffoj k|d'v sfo{sf/L clws[t
;Gtf]if s'df/ /f7L Gffoj k|d'v sfo{sf/L clws[t
/fh]z /fjn ;xfos k|d'v sfo{sf/L clws[t
slkn 9sfn ;xfos k|d'v sfo{sf/L clws[t
hoGb| /fjn ;xfos k|d'v sfo{sf/L clws[t
/Ghg v8\sf ;xfos k|d'v sfo{sf/L clws[t
ch'{g /fh vlgof ;xfos dxfk|aGws
k|sfz rGb| clwsf/L ;xfos dxfk|aGws
k|sfz a/fn ;xfos dxfk|aGws
ljzfn l;Ub]n ;xfos dxfk|aGws
gf/fo0f ;'Gb/ lzNksf/ ;xfos dxfk|aGws
ltns ;'Gb/ sfsL{ gfoa k/\kmf]/\d]G; Pz'/]G;\ O{sf]l;:6d÷n'lDjgL k|b]z k|d'v
lbk]Gı zdf{ gfoa k/\kmf]/\d]G; Pz'/]G;\ O{sf]l;:6d÷u08sL k|b]z k|d'v
lbg]z ef/L k|d'v sfg'g clws[t
alkg /fhe08f/L k|d'v k|ljlw clws[t
cldt s]=;L= gfoa k/\kmf]/\d]G; Pz'/]G;\ O{sf]l;:6d÷dw]z k|b]z k|d'v
?k]z n'O{+6]n k|d'v ljQLo clws[t
s}nfz uf}td k|d'v 8]enKd]G6 clws[t
lbks 9sfn k|d'v cg'kfngf÷Gffoa k|d'v hf]lvd clws[t
sdn v8\sf k|d'v cfGtl/s n]vfk/LIfs
ljsfz v/]n k|b]z ! k|d'v
;'jfz hf]zL ;'b'/ klZrd k|b]z k|d'v
;'dg yklnof k|d'v ljh]g]; k|f];]; l/O{lGhlgol/Ë
/fhg k|;fb kf]v|]n s0ff{nL k|b]z k|d'v
gf/fo0f k|;fb g]kfn k|d'v !)x Pz'/]G;\ O{sf]l;:6d
lbk]g sfsL{ sDkgL ;lrj

%=* ;~rfns ;ldlt ;b:o eQf tyf ;'ljwfx? tyf 6]lnkmf]g÷df]afOn eQf jfkt_ cg'?k ? !,$#(,&)^
cfly{s jif{ e/Ldf ;~rfns ;ldltnfO{ a}7s eQf k|bfg ul/Psf] 5 .
jfkt ? !),@**,))) /sd e'QmfgL lbOPsf] 5 . ;~rfns :t/Lo ;ldltnfO{ e'QmfgL lbOPsf] a}7s
cfly{s jif{e/ ^) j6f af]8{ a}7s a;]sf] lyof] . eQf lgDgfg';f/ 5 M
!( l8;]Da/ @)!* df ;DkGg ePsf] @!cf} jflif{s ;~rfns :t/Lo ;ldlt a}7s ;+Vof a}7s eQf
;fwf/0f ;efaf6 kfl/t ePsf] / g]kfn /fi6« a}+saf6 ;~rfns ;ldlt a}7s 60 6,240,000
@$ hga/L @)!( df ePsf] :jLs[lt cg';f/ ;~rfns ;Dklt z'l4s/0f /f]syfd ;ldlt 20 624,000
;ldlt cWoIf / ;b:onfO k|lt a}7s qmdzM @),))) n]vfk/LIf0f ;ldlt a}7s 58 1,632,000
?k}ofF / !^,))) ?k}ofF e'QmfgL lbOPsf] lyof] . ;~rfns sd{rf/L ;]jf ;'ljwf a}7s 7 224,000
;ldlt:t/Lo a}7sdf ;xefuL x'Fbf cWoIf / ;b:onfO{ hf]lvd Joj:yfkg ;ldlt 29 1,152,000

To;cl3 qmdzM !$,))) / !@,))) lbOGYof] . cfly{s ejg lgdf{0f pk ;ldlt 9 416,000

jif{df ;~rfnsx?nfO{ dfl;s eQf -kqklqsf hDdf 183 10,288,000

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 169

 %=( k|j4{snfO{ lbOPsf] C0f / k]ZsL Joj:yfkg ;ldltsf ;b:ox?nfO{ lgDg cg';f/sf] cGo
a}+sn] cfly{s jif{e/L k|j4{snfO{ s'g} klg k|sf/sf] C0f ;'lawf klg k|bfg ul/Psf] 5 M
lbPsf] 5}g . c_ sd{rf/L ;]jf ;'ljwf ljlgodfjnL cg';f/sf] ;'ljwf
cf_ af]g; P]g cg';f/sf] sd{rf/LnfO{ af]g;
%=!) Joj:yfkg ;ldltsf ;b:ox?nfO{ e'Qmfg ul/Psf]
;'ljwfx?sf] ljj/0f k|d'v sfo{sf/L clwsf/LnfO{ k|bfg ul/Psf] tna / cGo
k|d'v sfo{sf/L clws[t afx]s Joj:yfkg ;ldltsf ;'ljwfx? lgDgfg';f/ 5g\ M
/sd ?=
;b:ox?nfO{ e'Qmfg ul/Psf] ;'ljwfx?sf] ljj/0f lgDg ljj/0f /sd
cg';f/ 5g\ M eQf;lxt k|dv ' sfo{sf/L clws[tsf] s"n jflif{s tna 18,000,000
/sd ?= sfdsf] cfwf/df k|d'v sfo{sf/L clws[tnfO{ of]
qm=;= ljj/0f /sd cfly{s jif{df lbOPsf] yk eQf
! cNksfnLg sd{rf/L nfe 169,994,626 s_ sd{rf/L af]g; * 5,257,255

@ /f]huf/Lkl5sf] nfe - v_ k|rlnt sfg'g cg;f/ eQf -

# cGo bL3{sflng nfe - u_ cGo 56,292

$ pkbfg / la/fdL labfafkt\sf] e'QmfgL 5,008,685 cGo ;'lawf ** 90,000

% z]o/df cfwfl/t e'QmfgL - k|dv

' sfo{sf/L clws[tnfO{ k|bfg ul/Psf] s'n tna 23,403,547

hDdf 175,003,311 o; cfly{s jif{df a}s

+ sf] s'n sd{rf/L vr{ 4,500,746,350

* cfly{s jif{ @)&&÷&* sf] af]g; @)&*÷&( df k|bfg ePsf] .

** cGo ;'ljwf cGtu{t ? (),))) ;jf/L s/ /x]sf] 5 .

%=!! ;xfos sDkgL;Fu ePsf] sf/f]af/

;d"xsf] ljQLo ljj/0fsf] k|:t'ltdf cGt/ ;d"x cf+s8fx?nfO{ ;dfj]z ul/Psf] 5}g .
/sd ?=
qm=;= ljj/0f Pg cfO{ ;L Plzof Soflk6n Pg cfO{ ;L Plzof n3’ljQ Pg cfO{ ;L Plzof ;]So’l/6Lh
! e'Qmfg ul/Ps]f z]o/ btf{ z'Ns 907,500 - -

@ ;xfos sDkgLaf6 k|fKt lgIf]k 431,847,891 482,640,116 68,212,750

# ;fk6L - 3,250,000,000 -

$ ;xfos sDkgLnfO{ lbOPsf] Jofh 50,319,711 - 6,149,962

% ;xfos sDkgLaf6 k|fKt Jofh - 232,099,033 -

^ ;xfos sDkgLnfO{ e'QmfgL 920,942 17,441,346 -

& ;xfos sDkgLaf6 k|fKt e'QmfgL 129,050 22,950,000 -

;d"xsf] ljQLo ljj/0fsf] k|:t'ltdf cGt/ ;d"x
cf+s8fx?nfO{ ;dfj]z ul/Psf] 5}g .
%=!@ lano / clwu|x0f – (Merger and Acquisition)
jif{e/Ldf s'g} Merger and Acquisition ePsf] 5}g .
%=!# ;dfj]z gul/Psf ;+:yfsf] cltl/Qm v'nf;f
!^ h'nfO{ @)@@ ;Dddf a}+s;Fu b'O{ j6f k"0f{ :jfldTj
ePsf ;xfos ;+:yfx? Pg cfO{ ;L Plzof Soflk6n
lnld6]8, Pg cfO{ ;L Plzof ;]So'l/6Lh\ lnld6]8 /
%&=&% k|ltzt :jfldTj ePsf] Pg cfO{ ;L Plzof
n3'ljQ ljQLo ;+:yf 5g\ . oL ;j}nfO{ ljQLo ljj/0fdf
;dl6Psf] 5 . of] jif{df ljQLo ljj/0fdf ;dfj]z
ug'{kg]{ t/ ;dfj]z gul/Psf] s'g} ;+:yf 5}g .
%=!$ l/kf]l6{ª ldlt kl5sf 36gfx?
a}s+ n] l/kf]l6{ª cjlw ;lsPkl5 ;dfof]hg jf u}/–;dfof]hg
36gfx¿sf] ¿kdf of]Uo tyf ;Defljt k|efj kfg{ ;Sg]
36gfx?sf] cg'udg / ljZn]if0f u/]sf] 5 . ;a} ;dfof]hg
36gfx¿ cltl/Qm k|s6Ls/0fsf] ;fy ljj/0fdf ;dfj]z
ul/Psf] 5 / u}/–;dfof]hg 36gfx¿ ;Defljt ljQLo
k|efj ;s];Dd gf]6df v'nfOPsf] 5 . !^ h'nfO{ @)@@
b]lv of] ljQLo ljj/0fdf x:tfIf/ x'g] a]nf;Dd s'g}
pNn]Vo 36gfx? ePsf 5}gg .
%=!% u}/ a}+ls· ;Dklt
u}/ a}+lsË ;DklQnfO{ nufgL ;DklQ cGtu{t b]vfOPsf]
5 . o;nfO{ fair value eGbf sd jf u}/ a}+lsË ;DklQsf]
;sf/ ug]{ qmddf /x]sf] aSof}tf /sddWo] h'g sd 5
To;sf] cfwf/df n]vf°g ul/Psf] 5 .

170
 /sd ? xhf/df
;fk6L lng]sf] gfd u}/ a}+s· ;DklQ ;sf/ ldlt o; jif{ ut jif{
c6f] qmf6 k|f ln 2/11/2018 - 15,800

s[i0f 8fFuL ÷ d+h' uf}td 7/2/2018 - 16,297

lzj]Gı s'df/ jdf{ ÷ Hof]lt s'df/L jdf{ 7/5/2018 3,220 3,220

xf]6]n 8]N6f k|f ln 1/4/2019 20,500 20,500

dfz{n u'?k 9/19/2019 - 48,125

pu|r08L g'8n 9/24/2019 - 13,326

u}l/of kmlg{r/ pBf]u 10/4/2019 - 5,066

>L ;fO{ vfg]kflg pBf]u 10/11/2019 - 35,100

ho dËnd kf]N6«L k|f ln 10/17/2019 53,425 53,425

uf]kLrg /fpmt s'dL{ 10/17/2019 - 855

df]xg uf}zfnf -o'lgs_ 12/10/2019 14,862 14,862

cf]d zflGt kmlg{r/ pBf]u 12/25/2019 1,465 1,465

lbg]z aGhf/f 12/27/2019 - 2,907

cf]:sf/ 6«]8 ln+s 12/31/2019 - 4,663

cA;f]n'6 OG6/g];gn k|f ln 1/1/2020 7,716 7,716

s'zjfxf /]8Ld]8 ;]G6/ 1/13/2020 4,105 4,105

km'af{ z]kf{ 1/14/2020 645 645

ho dgf]sfdfgf sdlz{on 1/14/2020 - 14,559

/fhfdlt km];gj]c/ 1/14/2020 - 24,500

l;g]hL{ ld6 P+8 lkm8 ;KKnfP/ 3/18/2020 - 17,067

cfËb]Da] a+u'/ kfng tyf s[lif kmfd{ 3/19/2020 - 4,049

af:sf]6f ;KKnfP/ 3/20/2020 - 7,466

k|l;bf kmfdf{ / /lag /f]o 3/20/2020 8,888 8,888

;+sNk ls/fgf :6f]/ 3/20/2020 4,050 4,050

k|l;bf kmfdf{ / /lag /f]o 3/20/2020 - 1,720

an/fd g]kfn 6/22/2020 - 980

lrq k|sfz yfkf 6/28/2020 2,214 2,214

cfo'if ls/fgf k;n 6/30/2020 - 3,165

e';fn /f]8f ;KKnfP/ 7/2/2020 6,800 6,800

:dfOn xf]d On]S6«f]lgs k|f ln 7/5/2020 34,300 34,300

lzj zlQm ODk]S; 7/6/2020 - 30,210

6]s axfb'/ lnDa' 7/7/2020 - 766

xs{ axfb'/ ;fsL{ 7/13/2020 - 979

pT;j dlb/f k;n 9/14/2020 2,842 2,842

xn]zL dxfb]j xf]6]n P+8 u]:6 xfp; k|f ln 9/20/2020 7,810 7,810

s';'d vft'g ÷ ;ld/ ls/fgf 10/1/2020 5,800 5,800

bof/fd vjf; ÷ ;fO{ lk|G6/ 10/2/2020 9,636 9,636

>Lb/ cfrfo{ 10/2/2020 - 24,800

k|sfz /f]sfof 10/4/2020 1,103 1,103

lai0f' axfb'/ dxt/f 10/4/2020 1,178 1,178

l;d|g sf]N8 :6f]/ 10/6/2020 11,641 11,641

kL s] KnfO{j'8 / xf8{j]o/ 10/11/2020 8,366 8,366

k|fyfgf Xofr/L k|f ln 10/11/2020 - 126,000

df cDa] e08f/ 10/12/2020 - 92,000

rGbgfy xf]6]n P+8 nh 10/16/2020 15,108 15,108

dugL zfx t]nL 11/8/2020 - 3,800

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 171

 /sd ? xhf/df
;fk6L lng]sf] gfd u}/ a}+s· ;DklQ ;sf/ ldlt o; jif{ ut jif{
dugL zfx t]nL 11/8/2020 - 3,800

ls/0f z]df{ / klaq ha]u' 11/9/2020 - 833

tfKn]h'+u ;+yfqm uxfgf pBf]u 11/22/2020 84,310 115,850

/Iff tfdfª 12/6/2020 - 1,044

a:ofn xf8{j]o/ ;KKnfP/ 12/13/2020 126,921 126,921

hnsGof Ans pBf]u 12/22/2020 - 4,322

uf}nf]rg s[lif pBf]u k|f ln 12/24/2020 - 10,409

dNn Pu|f] kf]N6«L lkm8 ;KKnfP/ 1/5/2021 - 5,924

/fd e/f]; dxtf] 1/12/2021 - 1,003

rl08sf km]G;L k;n 1/13/2021 - 4,712

/of kmlg{r/ u'?k 1/13/2021 23,550 30,750

l/6r OlË\nz af]l8{+u :s'n, s+rgk'/ 2/11/2021 - 4,602

gGb lszf]/ /] 2/11/2021 - 749

b'b] zLnf lgdf{0f ;]jf 2/22/2021 6,496 6,496

hd hd kmlg{r/ pBf]u 2/22/2021 2,717 2,717

b'/f kf08] 2/22/2021 404 404

s]zj /fjn 2/23/2021 1,064 1,064

zflGt km]G;L k;n 2/24/2021 - 2,100

dyful8 u'?k 2/24/2021 86,630 86,630

ldlyn]z kf;jfg 3/2/2021 1,468 1,468

xl/ axfb'/ ef+d 3/5/2021 2,409 2,409

nIdL 6«]8/ 3/7/2021 47,668 56,757

/0f] sfld 3/10/2021 1,901 1,901

lblksf P+8 h]lgzf :6f]/ 3/18/2021 1,400 1,400

/fh s'df/ ef+d 3/19/2021 5,846 5,846

gjb'uf{ kmlg{r/ kmlg{lz+u :6f]/ 3/26/2021 45,810 45,810

gjb'uf{ kmlg{r/ kmlg{lz+u :6f]/ 4/2/2021 6,090 6,090

gjb'uf{ kmlg{r/ kmlg{lz+u :6f]/ 4/5/2021 15,220 15,220

b]ptL hg/n :6f]/ 4/9/2021 3,606 3,606

:j]tf /LSgl8;g P+8 k]G6 xfp; 4/29/2021 - 8,550

nIo c6f] ln+s 6/15/2022 1,738 -

nIo c6f] ln+s 6/13/2022 31,609 -

hDdf 722,531 1,275,461

172
 %=!^ cg'dfgsf] kl/jt{g
o; cfly{s jif{df s'g} cg'dfgsf] kl/jt{g 5}g .

%=!& k|lt z]o/ cfDbfgL

O{lSj6L z]o/wgLx?sf] sdfO{sf] cfwf/df a}+sn] k|lt z]o/ cfDbfgLsf] dfkg u5{ . g]kfn PsfplG6ª dfkb08 – ## cg';f/
k|lt z]o/ cfDbfgLsf] nflu z]o/nfO{ ;DalGwt NAS sf] nflu efl/t cf};t gDa/sf] ?kdf lnOG5 . :jk"FhL wgLx?sf]
xfnsf] cfDbfgLnfO{ sdhf]/ kfg]{ ;Defltj ;fwf/0f z]o/ gePsfn] a]l;s O{kLP; / 8fOn'6]8 O{kLP; k|:t't cjlwdf
a/fa/ 5g\ .

;fk6L lng]sf] gfd O{sfO o; jif{ ut jif{

v'b gfkmf -s_ ? ))) 4,214,927 3,258,934

k|ltz]o/ cfwf/e't cfDbfgLsf] u0fgfdf k|of]u ePsf] O{lSj6L z]o/sf] 11,564,005 11,564,005
efl/t cf};t z]o/ ;+Vof -v_
k|ltz]o/ cfwf/e't cfDbfgLsf] u0fgfdf k|of]u ePsf] O{lSj6L z]o/sf] - -
;dfof]lht efl/t cf};t z]o/ ;+Vof
k|lt -k|To]ssf] !)) ?k}ofF_ O{lSj6L z]o/sf] cfwf/e't / 8fOn'6]8 ? 36.45 28.18
cfDbfgL -s÷v_
;dfof]lht k|lt O{lSj6L z]o/sf] cfDbfgL -ut jif{sf] af]g; z]o/ kl5_ ? 36.45 28.18

NAS ## sf] k|fjwfg cg';f/ sDkgLn] utjif{sf] k|ltz]o/ cfwf/e"t cfDbfgL / k|ltz]o/ 8fO{n'6]8 cfDbfgLnfO{ ;dfg?kdf ;dfof]hg
/ k'g{:yfkg u/]sf] 5 .

%=!* k|:tfljt ljt/0f -nfef+z / af]g; z]o/_ %=!( ltg{ afFsL nfef+z
;~rfns ;ldltsf] @)&( k'if % ut] a;]sf] %*! cf+} l/kf]l6{ªsf] ldlt;Dddf % jif{df ltg{ afFsL nfef+z
a}7sn] s'g} klg nfef+z lat/0f gug]{ l;kmfl/; u/]sf] lgDgfg';f/ 5g\ M
5.
/sd ? xhf/df /sd ? xhf/df
ljj/0f o; jif{ ut jif{ ljj/0f o; jif{ ut jif{
gub nfef+z 3f]if0ff % jif{ eGbf a9L cjlw;Dd ;+sng 87,374 88,477

af]g; z]o/ gul/Psf]

s'n % jif{;Dd ;+sng gul/Psf] 141 56,811

s'n 87,515 145,288

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 173

 %=@) lgis[o shf{ ;DklQ ul/Psf] lgis[o shf{ ;DklQ;DaGwL gf]S;fg Joj:yf
lgis[o shf{ ;DklQ jf;nft tof/ kfbf{;Dd a}+ssf] ;DaGwL /sd ? !@$=^ s/f]8 ?k}ofF 5, h'g lgis[o
lgis[o shf{ ;DklQsf] b/ )=%# k|ltzt 5 . of] shf{ ;DklQsf] ** k|ltzt xf] . ;fy}, s'n shf{
cjlw;Dd hDdf lgis[o shf{ ;DklQ ? !$@=% s/f]8 gf]S;fgL Joj:yf / lgis[o shf{sf] cg'kft #%& k|ltzt
?k}ofF 5 eg] g]kfn /fi6« a}+ssf] lgb]{zg cg';f/ lx;fa 5.
/sd ? bz nfvdf
ljj/0f o; jif{ ut jif{ kl/jt{g
/sd k|ltzt
;lqmo shf{ 266,812 263,523 3,289 1’

lgis[o shf{
k'gM ;+/rgf / k'gM tflnsf ul/Psf shf{ 68 80 -12 -15Ì

sd;n shf{ 6 353 -347 -98Ì

z+sf:kb shf{ 227 589 -362 -61Ì

v/fa shf{ 1,223 294 829 282Ì

s'n shf{ 268,236 264,839 91,099 52’

lgis[o shf{ b/x? M

s"n shf{;Fu lgis[o shf{ )=%# k|ltzt
v'b shf{;Fu v"b lgis[o shf{ )=)& k|ltzt

%=@! lgIf]k / shf{ ;fk6sf] Concentration

/sd ? bz nfvdf
C0f / k]ZsL tyf vl/b lan lgIf]k / ;fk6L u}/sf]if ;DalGw
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{ o; jif{ ut jif{
s'n /sd 268,236 264,839 294,977 300,252 4,249 5,910

Pp6} O{sfO{sf] ;+nUgtf 3,250 4,235 8,621 10,483 499 361

;+nUgtfsf] Psfu|tf 1.21Ì 1.60Ì 2.92Ì 3.49Ì 11.74Ì 6.11Ì

;+s]+b|0fsf] u0fgfsf] nflu shf{ ;fk6 eg]sf] sd{rf/L
shf{ ;fk6 / hDdf ePsf] kfpg' kg]{ Jofh afx]ssf]
shf{ /sd xf] eg] lgIf]k eg]sf] hDdf ePsf] ltg{' kg]{
Jofh afx]ssf] /sd xf] . sf]if / u}/ sf]if b'j} Psn
u|fxs ;Ldf / If]qut ;Ldf -lgb]{zg gDa/ #_ /fi6«
a}+ssf] lgb]{zg cg';f/ ;Ldf leq} 5g\ .
a}+s tyf ljQLo ;+:yf P]g, @)&# -aflkmof_ sf] bkmf
$$ sf] Joj:yf cg';f/ of] jif{sf] @) k|ltzt gfkmf
/sd ? *$@,(*%,#() ?k}ofF -ut jif{ /sd
? ^%!,&*^,*(#_ gfkmf / gf]S;fg ;dfof]hg vftfdfkm{t
;fdfGo hu]8f sf]ifdf /sdfGt/ ul/Psf] 5 .

%=@@ hu]8f sf]if %=@@=@ ;6xL 36a9 hu]8f sf]if

a}+s tyf ljQLo ;+:yf P]g, @)&# sf] bkmf $% sf]
%=@@=! ;fwf/0f hu]8f sf]if Joj:yf cg';f/ a}+sn] k'gd"{Nof°gdf k|fKt nfesf] @%
jif{e/L ;wf/0f hu]8f sf]ifdf ePsf] ultljlw o;k|sf/ 5g\ M k|ltzt gfkmf / gf]S;fg ;dfof]hg vftfdfkm{t ;6xL
36a9 sf]ifdf /sdfGt/ ug'{k5{ . of] jif{ ? !%$,@%$
/sd ? xhf/df -ut jif{ ? *,#%@,$%$_ ;6xL 36a9 df}Hbftdf
;'?jflt /sd 3,701,304
/sdfGt/ ul/Psf] 5 . ;6xL 36a9 hu]8f sf]ifsf]
aflkmofcg';f/ ?sdfGt/ 842,985
clGtd /sd ? $*,)*^,)@$ 5 . jif{e/L ;6xL
nufgL laqmL ?sdfGt/ 32,702
36a9 hu]8f sf]ifdf ePsf] ultljlw o;k|sf/ 5g\ M
clGtd /sd 4,576,992

174
 /sd ? xhf/df
;'?jflt /sd 47,932 gDa/ * adf]lhd, a}+sn] …laqmLsf] nflu pknAwÚ
k'gd{"Nof°g nfesf] @% k|ltzt /sdfGt/ 154 nufgLsf] nflu nufgL ;dfof]hg sf]if v8f ug{' kg{]
clGtd /sd 48,086 5}g . oBkL, nufgLsf] # jif{ ;Dd s'g} sDkgL lwtf]kqdf
;"lrs[t x'Fb}g eg] nufgL ;dfof]hg sf]ifdf nufgL
a/fa/sf] /sd ?sdGt/ ug{' kg{] x'G5 .
%=@@=# k"FhL lkmtf{ hu]8f sf]if (Debenture Redemption
Reserve)
/sd ? xhf/df
g]kfn /fi6« a}+saf6 Hff/L PsLs[t lgb]{zgsf] lgb]{zg ;'?jflt /sd 500

gDa/ !^ adf]lhd cg'dlt k|fKt ;+:yfn] l8j]~r/ clGtd /sd 500

bfloTjsf] nflu k"FhL r'Qmf sf]if /fVg'k5{ . a}+ssf]

…( k|ltzt Pg cfO{ ;L Plzof C0fkq @)*!÷*@Ú sf]
%=@@=% lgodsf/L hu]8f sf]if
nflu ? ^) s/f]8 / …!! k|ltzt Pg cfO{ ;L Plzof
C0fkq @)*@÷*#Ú sf] nflu ? #^=^ s/f]8 gfkmf g]kfn /fi6« a}+ssf] lgb{]lzsf $-#_ sf cg';f/
gf]S;fg ;dfof]hg vftfaf6 5'6\ofO{Psf] 5 . a}+ssf] Ohfhtk|fKt ljQLo ;+:yfn] v'b gfkmfdf -af]g; / s/
!)=@% k|ltzt Pg cfO{ ;L Plzof C0fkq @)*#÷*$ k5L_ lgodsf/L hu]8f sf]if v8f ug{' kg{] x'G5 .
sf] nflu ? #@=$ s/f]8 gfkmf gf]S;fg ;dfof]hg
vftfaf6 5'6\ofO{Psf] 5 eg] ‘*=% k|ltzt Pg cfO{ ;L jif{e/L lgodsf/L hu]8f sf]ifdf ePsf] ultljlw o;
Plzof C0fkq @)**’ sf] nflu ? !&=% s/f]8 gfkmf k|sf/ 5g\ M
gf]S;fg ;dfof]hg vftfaf6 5'6\ofO{Psf] 5 . /sd ? xhf/df
;'?jflt /sd 1,225,883

cfly{s jif{sf] cGTodf k"FhL r'Qmf sf]ifsf] clGtd hu]8f sf]ifaf6 /sdfGt/ 168,102

clGtd /sd 1,393,985

df}Hbft ? #,#%$,&&$,))) /x]sf] 5 .

%=@@=$ nufgL ;dfof]hg sf]if

g]kfn /fi6« a}+saf6 Hff/L PsLs[t lgb]{zgsf] lgb]{zg

/sd ? xhf/df
cfly{s jif{ 2074Œ75 2075Œ76 2076Œ77 2077Œ78 2078Œ79 hDdf
k|fKo Jofh cfDbfgL 390,118 26,369 41,010 46,865 483,600 905,942

Go"g shf{ gf]S;fgL Joj:yf - - - - - -

nufgLdf ;Defljt gf]S;fgLsf nflu 5f]6f] cjlwsf] 1,592 1,592 8,120 8,120 2,126 2,126
Joj:yf
u}/ a}+lsË ;Dkltdf gf]S;fgLsf nflu 5f]6f] cjlwsf] 74,383 201,556 36,582 491,021 348,347 455,195
Joj:yf
:yug s/ ;DklQ 54,244 54,244 - - - -

VoftL ;DklQsf] n]vfÍg - - - - - -

Bargain Purchase df nfe - - - - - -

jLdfÍLs 3f6fsf] n]vfÍg 46,911 11,690 26,733 8,488 30,723 30,722

cGo - - - - - -

hDdf 455,576 272,071 -23,041_ 521,278 168,102 1,393,985

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 175

 %=@@=^ ;fdflhs pQ/bfloTj sf]if ;+l3o ;+/rgf adf]lhd ;fdflhs pQ/bfloTj sf]ifaf6 vr{
g]kfn /fi6« a}+saf6 Hff/L PsLs[t lgb]{zgsf] lgb]{zg
gDa/ ^ df ePsf] ;+:yfut ;fdflhs pQ/bfloTjsf] k|b]z ? k|ltzt
Joj:yf cg';f/ a}+sn] cfgf] v'b gfkmfsf] ! k|ltzt of] k|b]z ! 5,381,583 28Ì

jif{ ;fdflhs pQ/bfloTj lqmofsnfksf] nflu /fv]sf] db]z k|b]z 2,802,933 14Ì

lyof] . ;fdflhs pQ/bfloTjsf] nflu ljlgof]lht /sd afudtL k|b]z 7,825,919 40Ì

u08sL k|b]z 970,744 5Ì

of] jif{ / ut jif{sf] u/L qmdzM ? $@,!$(,@&) /
n'lDagL k|b]z 733,299 4Ì
? #@,%*(,#$% 5 .
s0ff{nL k|b]z 346,714 2Ì

/sd ? xhf/df ;'b'/ klZrd k|b]z 1,388,748 7Ì

;'?jflt /sd 33,584 hDdf 19,449,940 100’

sf]ifaf6 /sdfGt/ 42,149

jif{e/Lsf] vr{ 19,450

clGtd /sd 56,283

%=@# ljbf / pkbfgsf] nflu ljlgof]lht jLdf°Ls /sdsf] v'nf;f

/sd xhf/df
o; jif{ ut jif{
ljj/0f
pkbfg labf pkbfg labf
Present Value d"Nodf kl/jt{g
jif{sf] ;'?jftdf /x]sf] bfloTjsf] Present Value 128,556 173,009 141,155 159,561

jt{dfg ;]jf vr{ 21,888 29,800 30,226 48,938

Jofh vr{ 10,284 13,841 12,169 13,216

nfe e'QmfgL 30,888 61,352 11,899 25,429

jLdfÍLs gfkmf÷3f6f 25,172 62,153 35,666 13,192

cfly{s jif{ cGTodf /x]sf] bfloTj 155,013 217,451 207,317 183,094

;DklQ of]hgfsf] Fair Value df ePsf] kl/jt{g df ePsf] kl/jt{g

jif{sf] ;'?jftdf ;DklQ of]hgfsf] Fair Value 139,138 184,385 141,155 196,088

Planned Assets df jLdfÍLs gfkmf÷3f6f 5,552 7,357 2,288 2,777

Jofh cfDbfgL 11,131 14,751 12,169 16,504

sd{rf/Lsf] of]ubfg - - - -

nfe e'QmfgL 30,888 61,352 11,899 25,429

jif{sf] cGTodf ;DklQ of]hgfsf] Fair Value 113,829 130,427 139,137 184,386

SOFP df klxrfg ul/Psf] /sd

jif{sf] cGTodf bfloTjsf] Present Value 155,013 217,451 207,318 183,095

jif{sf] cGTodf ;DklQ of]hgfsf] Fair Value 113,829 130,427 139,138 184,385

sf]if gePsf] l:ylt 41,183 87,024 68,180 -1,290_

176
 %=@$ Reconciliation of Reversal of Interest Income %=@^ sf]le8 ;Fu ;DalGwt ;'lawf
as per “Guideline on Recognition of Interest
g]kfn /fi6« a}+s k'g/shf{ sfo{ljlw / g]kfn /fi6« a}+s
Income”
lgb]{lzsf g+ @ cg';f/ a}+sn] k'g/shf{sf ;fy} ljleGg
a}+sn] “Guideline on Recognition of Interest Income” ;'lawf k|bfg u/]sf] 5 .
sf] cfwf/df shf{ tyf ;fk6Lsf] Jofh cfDbfgLsf]
n]vfÍg u5{ . a}+sn] ? ^,@^@,!&) Jofh cfDbfgL ljj/0f cf j @)&*÷&( df
recognized u/]sf] 5 . pQm /sd tLg dlxgf b]lvsf]
u|fxs ;+Vof /sd ?
aSof}tf ;Ffjf / Jofh ;DalGwt /x]sf] 5 h;sf] lwtf]af6
k'g/shf{ 1,662 5,227,764,978
k|fKt d"No ;Ffjf / Jofh eGbf sd /x]sf] 5 . Business Continuity Loan - -

cfly{s jif{ ?
sfo{ljlwsf] ;x'lnot shf{sf] nflu ;x'lnot Jofh
2075/76 11,809,920
2076/77 10,647,270
PsLs[t sfo{ljlw, @)&^ cg'?k a}+sn] Jofh ;x'lnot
2077/78 18,647,588
k|bfg u/]sf] 5 .
2078/79 6,262,170

hDdf Suspended Accrued Jofh k|fKo 34,842,608 ljj/0f cf j @)&*÷&( df

u|fxs ;+Vof /sd ?
;x'lnot shf{ 3,484 16,212,705,519
%=@% k'g:yf{kgf cj:yf
s"n /sd 8]la6 / qm]l86 /sdsf] hDdf xf] . leGgtf
klg n]vf°g, lx;faldnfg ul/Psf] 5 / cfjlws ?kdf
;dLIff ul/Psf] 5 .
/sd ? xhf/df
ljj/0f hDdf <# <# >^ <^ >!@ <!@
/sd dlxgf dlxgf dlxgf dlxgf
zfvf k'g{:yfkgf z"Go z"Go z"Go z"Go z"Go
Ph]G;L PsfpG^ 409,038 403,888 2,145 712.8 2,293

%=@& g]kfn /fi6« a}+ssf] sf]le8–!( ;DalGwt k|fjwfg ;+u cg'kfng

ljj/0f cf j @)&*÷&( df
u|fxs ;+Vof /sd ?
Accrued Interest Received after Asadh end 2079 till 15 Bhadra 2079 - -
Additional 0.3% Loan Loss Provision created on Pass Loan Portfolio - -
Extension of moratorium period of loan provided to Industry or Project under construction - -
Restructured/Rescheduled Loan with 5% Loan Loss Provision 337 207,372,158
Enhancement of Working Capital Loan by 20% to COVID aected borrowers - -
Enhancement of Term Loan by 10% to COVID aected borrowers - -
Expiry Date of Additional 20% Working Capital Loan (COVID Loan) extended for upto 1 year with 5% - -
provisioning
Expiry Date of Additional 10% Term Loan (COVID Loan) extended for upto 1 year with 5% - -
provisioning
Time Extension provided for repayment of Principal and Interest for upto two years as per clause 41 - -
of NRB Directives 2

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 177

 %=@* tflnd vr{ ;DaGwL k|s6Ls/0f
g]kfn /fi6« a}s
+ af6 hf/L PsLs[t lgb]z { gsf] lgb]z
{ g
gDa/ ^ cg';f/ a}s + n] cl3Nnf] jif{sf] s"n sd{rf/L
vr{sf] # k|ltzt /sd sd{rf/Lsf] tflnd / JolQmTj
ljsf;df vr{ ug'k{ g]{ Joj:yf 5 . cfly{s jif{df a}s
+ sf]
ljleGg afx|o / cfGtl/s tflndsf] vr{ o; k|sf/ /x]sf]
5M

cfly{s jif{ ?
cfly{s jif{ @)&&÷&* df s"n sd{rf/L vr{ 2,084,483,078

dflysf] /sdsf] # k|ltzt 62,534,482

jif{e/Ldf ul/Psf] vr{ -afx\o / cfGtl/s tflnd_ 118,602,949

178
 ;xfos sDkgL
Pg cfO{ ;L Plzof Soflk6n lnld6]8sf]
jflif{s ljj/0f

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 179

 5}7f}+ jflif{s ;fwf/0f ;efdf k|:t't ;+rfns ;ldltsf] k|ltj]bg
cfly{s jif{ @)&*÷)&(
;+rfns ;ldltsf] tkm{af6 cWoIfHo"sf] k|ltj]bg

cfb/0fLo z]o/wgL Pg cfO{ ;L Plzof a}s

+ lnld6]8sf k'lu;s]sf] 5 . ;Lldt Joj;flos cj;/sf lar a9\bf]
k|ltlglw Pj+ pkl:yt dxfg'efjHo'x?, k|lt:kwf{sf] r'gf}ltdfem o; Soflk6n ;+rfngdf cfPsf] klxnf]
cfly{s jif{ b]lv g} nfef+z ljt/0f ug{ ;kmn ePsf] lyof] .
Pg cfO{ ;L Plzof Soflk6n lnld6]8sf] 5}7f}+ jflif{s ;fwf/0f Soflk6nn] xfn;Dd lgDg cg';f/ nfefFz ljt/0f ug{ ;kmn
;efdf pkl:yt ;a}nfO{ ;+rfns ;ldltsf] tkm{af6 ePsf] 5 .
xflb{s :jfut tyf clejfbg ub{5' .
cfly{s jif{ nfef+z b/
Pg cfO{ ;L Plzof Soflk6n lnld6]8, Pg cfO{ ;L Plzof a}s + @)&#÷)&$ @ k|ltzt -s/ ;lxt_
lnld6]8sf] ;t\ k|ltzt nufgLdf :yfkgf ePsf] ;xfos @)&$÷)&% & k|ltzt -s/ ;lxt_
sDkgL xf] . o; ;+:yfn] :yfkgfsf] 5f]6f] cjlwd} Ps ;Ifd, @)&%÷)&^ !! k|ltzt -s/ ;lxt_
k|ultlzn / ultlzn ;+:yfsf] 5lj agfO{ ;j{;fwf/0fdf ulx/f] @)&^÷)&& !* k|ltzt -s/ ;lxt_
5fk sf]g{ ;kmn ePsf] 5 . cfw'lgs k|ljlwsf] cg'z/0f u/L @)&&÷)&* $* k|ltzt -s/ ;lxt_
;j{;n' e ?kdf dr]0{ 6 a}l+ sË ;]jf pknAw u/fO{ pQm If]qdf
g]kfnsf] Ps g]tT[ jbfoL e'ldsf lgefpg ;Ifd o; Pg cfO{ ;L Soflk6nn] cfly{s jif{ @)&*÷)&( df dfq} !(@,^)( j6f
Plzof Soflk6nn] ;dLIff cjlwdf Ps 7f]; / ulj{nf] ;kmntf lxtu|fxL vftf tyf !&%,)@( j6f d]/f] z]o/ vftf vf]nL
xfl;n ug{ ;kmn ePsf] 5 . P]ltxfl;s ;kmntf xfl;n u/]sf] 5 . cf=j=@)&*÷)&( sf]
cfiff9 d;fGt;Dd Soflk6nsf] lxtu|fxL vftf ;+Vof %((,()(
cfkm\gf] Joj;fo lj:tf/df lnPsf] /0fgLlt tyf ;f]sf] ;kmn k'¥ofO{ !!=#^ k|ltzt ahf/ lx:;f cf]u6]/ *! j6f lgIf]k
sfof{Gjogn] ;dLIff cjlwdf ;+:yfn] Ps gofF prfO{ xfl;n ;b:o sDkgLx? dWo] klxnf] :yfgdf cf]u6\g xfdL ;kmn
ug{ ;kmn ePsf] 5 . ;+:yfn] ;dLIff cjlwdf u/]sf] pTs[i6 ePsf 5f}+ . :yfkgfsf] % jif{d} ;+:yfn] xfl;n u/]sf] of] pknlAw
k|utL o; ul/dfdo ;efdf k|:t't ug{ kfpg' d]/f] nflu Ps jf:tjd} Ps dfxfg pknlAw xf] .
ljlzi6 cj;/sf] ?kdf d}n] lnPsf] 5' . d o; uf}/jdo /
pNnf;k'0f{ cj;/df oxfFx? ;dIf Pg cfO{ ;L Plzof Soflk6n cf=j= @)&*÷&( sf] cGt;Dddf z]o/ /lhi6«f/sf] ;]jf k|bfg
lnld6]8n] cf=j= @)&*÷)&( df ljleGg cfofdx?df u/]sf] ug]{ sDkgLx?sf] ;+Vof !# k'us ] f] 5 . ;dLIff cjlwdf
k|utL ljz]if tj/af6 xfl;n ljlzi6 kl/0ffdsf] k|ltljDa lgisfzg tyf laqmL k|aGws ;]jf tkm{ Odlh{Ë g]kfn lnld6]8,
/x]sf] tYo cjut u/fpg rfxG5' . Pg cfO{ ;L Plzof km]nS] ;L Sofk km08 tyf ^ j6f sDkgLsf]
;+:yfks ;d"xsf] z]o/ af]nsaf]n dfkm{t laqmL u/]sf] ;d]t
ca, d pkl:yt dxfg'efjx?df ;dLIff jif{df b]zdf dr]0{ 6 u/L * j6f sDkgLsf] lgisfzg tyf laqmL k|aGwssf] sfd
a}l+ sË Joj;fosf] cj:yf / o; sDkgLsf] cf=j=@)&*÷)&( ug{ xfdL ;kmn ePsf 5f}+ .
sf] sfo{;Dkfbgsf] ;dLIff tyf efjL of]hgfx?sf] lj:t[t ?kdf
k|:t't ub{5' . ;dLIff cjlwsf] cfiff9 d;fGt, @)&( ;Dddf nufgL
Joj:yfkg ;]jf cGtu{t æd]/f] nufgL, d]/f] eljioæ eGg] d"n
Pg cfO{ ;L Plzof Soflk6nsf] ;dLIff gf/fsf ;fy u|fxsd'vL gjLgtd\ of]hgfx? ;+rfng u/L %&#
ldlt @)&# ;fn kmfu'g @@ ut]bl] v ljlwjt ?kdf dr]0{ 6 hgf u|fxsx?af6 ?=! cj{ ^& s/f]8 eGbf a9L /sd ;+sng
a}l+ sË ;DaGwL sf/f]jf/ z'? u/]sf] o; ;+:yfn] ;kmntfk"js
{ u/L nufgL Joj:yfkg ;]jf pknAw u/fpg ;kmn ePsf 5f}+ .
s/Lj % jif{ / Ps q}df; k'/f u/]sf] 5 . xfd|f] Joj;fosf] h'g ut jif{sf] ;f]xL cjlwsf] t'ngfdf $*=@! k|ltztn] a[l4
z'?jftL r/0fdf !( a6f dr]0{ 6 a}s + /x? dfq ;+rfngdf xf] . lwtf]kqsf] bf]>f] ahf/ 36\bf] qmddf /x]sf] cj:yfdf
/x]sf]df xfn xfdL ;xLt dr]0{ 6 a}s + /x?sf] ;+Vof #) j6f pQm pknlAwnfO{ pT;fxfhgs dfGg ;lsG5 .

180
 ;dLIff cjlwdf Pg cfO{ ;L Plzof a}s + Do'rc' n km08
cGtu{tsf] ?= ! cj{ @ s/f]8 a/fa/sf] rf}yf] aGbd'vL of]hgf
Pg cfO{ ;L Plzof km]nS] ;L Sofk km08 ;+rfngdf Nofpg
;kmn ePsf] 5f}+ . v'nfd'vL of]hgf Pg cfO{ ;L Plzof
8fOgflds 8]K6 km08df yk SIP / SWP of]hgf ;+rfng
ug{sf] nflu lwtf]kq af]8d{ f :jLs[ltsf] clGtd r/0fdf /x]sf]
5 . ;fy} ljlzi6Ls[t nfugL sf]if cGtu{t Private Equity/
Venture Capital (PE/VC) ;]jf k|bfg ug{sf] nflu g]kfn
lwtf]kq af]8d{ f lgj]bg k]z ul/Psf] pQm sf]if ;+rfng ug{sf]
nflu af]8a{ f6 lgl/If0f eO{ cg'dlt k|fKt ug]{ r/0fdf /x]sf] 5 .
;dLIff cjlwdf Pg cfO{ ;L Plzof Soflk6n lnld6]8sf] ;du|
Joj;fosf] cfwf/df lgDg :yfg xfl;n ug{ ;kmn ePsf] 5 .
qm+= ;+= ljj/0f ;du|df l:ylt
! lgIf]k ;b:o ;]jf tkm{ klxnf] :yfg
@ Do'r'cn km08 ;]jf tkm{ klxnf] :yfg
# z]o/ /lhi6«f/ ;]jf tkm{ cf7f}+ :yfg
$ nufgL Joj:yfkg -lk=Pd=P;_ ;]jf tkm{ t]>f] :yfg
% lgisfzg tyf laqmL k|aGws ;]jf tkm{ cf7f}+ :yfg
!= ;du| cfly{s j[l4b/
-s_ ljZj cy{tGq M
cGt/fli6«o d'bf| sf]if (IMF) n] ;g\ @)@@ df ljZj
cy{tGqdf #=@ k|ltztn] a[l4 x'gk] I| f]k0f u/]sf] lyof] .
h'g cGt/fli6«o d'bf| sf]if (IMF) n] @)@! df ck]lIft
^=! k|ltztsf] a[l4b/ eGbf lgs} sd xf] . cGt/fli6«o
d'bf| sf]if (IMF) n] ljZj cy{tGq @)@! Dff ^=!
k|ltztn] a[l4 x'g] cg'dfg u/]sf] lyof]. cfly{s
s[ofsnfkx? ;':t x'bF f ;du| cfly{s a[l4b/df bjfj
k/]sf] b]lvG5 . kl5Nnf] ;do ?; / o'qm]g aLrsf]
åGbsf] sf/0fn] emg ljZj ahf/df sRrf t]ndf ePsf]
d"No a[l4n] ;du| pkef]Uo j:t'sf] d"No a[l4 ePsf] 5 .
ljsl;t tyf ljsf;lzn b]zx?sf] cy{tGq ;g\ @)@@
df lu/fj6 cfpg] k"jf{g'dfg ul/Psf] 5 . ljz]if u/L
pbodfg b]z rLgsf] cy{Joj:yf sf]/f]gf dxfdf/Lsf
sf/0f g/fd|f];+u k|efljt ePsf] b]lvG5 . sf]/f]gf
dxfdf/Lsf] aLr sf]le8 EoflS;gsf] pknAwtf ;+u}
lj:tf/} ljZj cy{Joj:yf rnfodfg x'b} uPsf] cj:yfdf
?; / o'qm]g aLrsf] åGbn] ubf{ k"gM cfly{s
lqmofsnfkx?df gs/fTds k|efj kg{ uO{ ljZje/Lg}
d'b|f:kmLlt a9]/ uPsf] 5 . d'b|f:kmLlt b/ cd]l/sfdf (=!
k|ltzt, o'=s]=df (=! k|ltzt /x]sf] 5 . h'g ljut $)
jif{df klxnf] k6s k'u]sf] xf] eg] o'/]lkog b]zdf ;d]t
Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&(
d'b|f:kmLlt b/ *=^ k|ltzt k'u]sf] 5 .
o; jif{ klg d'b|f:kmLlt b/df bafj kg]{ b]lvG5 . o'qm]g
/ ?;aLr eO/x]sf] o'4sf] sf/0f k]6«f]lnod kbfy{sf]
sRrf d'Nodf ePsf] a[l4n] ubf{ pTkfbg tyf cfk"lt{
nfut a[l4 x'g k'u]sf] 5 . h;n] ubf{ ljsf;zLn tyf
pbodfg cy{Joj:yf ePsf b]zx?df emg d'b|f:kmLltb/
a9L x'g] cfsng ul/Psf] 5 . ;du| ljZj cy{tGqdf
pRr phf{ nfut, sd pkef]Qmf ljZjf; / hf/L cfk"lt{
>[+vnf cj/f]w / a9\bf] nfutsf] kl/0ffd :j?k
ljZje/sf cy{tGqx? k|efljt ePsf 5g\ .
-v_ l5d]sL b]zsf] cy{Joj:yf M
cGt/fli6«o d'bf| sf]if (IMF) n] @)@@ df ef/tsf] s'n
u|fÅ:y pTkfbg a[l4b/ &=$ k|ltzt / rLgsf] @=^
k|ltztn] sld x'g] k|If]k0f u/]sf] lyof] . rLgdf sf]/f]gf
dxfdf/Laf6 hghLjg k|efljt x'bF f clk|n @)@@ df
rLgsf] j:tfljs s'n u|fÅ:y pTkfbg bf]>f] q}df;df @=^
k|ltztn] sdL cfPsf] 5 . ;fy} rLgdf 3/ hUuf
Joj;fodf a9\bf] ;+s6sf] sf/0fn] ubf{ 3/hUuf nufgLdf
gs/fTds c;/ k/]sf] 5 . rLgsf] 3/]n' pkef]u 36\b}
uPsf] / ns8fpgsf] sf/0f ;du| cfk"lt{ >[v + nfdf
;d:ofsf sf/0f rLgdf cfPsf] dGbLsf] c;/ ljZje/
kg]{ b]lvG5 . b'O{ 7'nf l5d]sL b]zsf] cy{tGqdf kg]{
k|efjsf] c;/ g]kfnsf] cy{tGqdf ;d]t kg]{ b]lvG5 .
-u_ /fli6«o cfly{s ultljlwx? M
sf]/f]gf dxfdf/Lsf] sf/0f b]zJofkL ?kdf sfod ul/Psf]
aGbfaGbLsf] sf/0fn] ubf{ cfly{s jif{ @)&&÷)&* df
g]kfnsf] cy{Joj:yf @=!@ k|ltzt gs/fTds /x]sf]
lyof] . cGt/fli6«o d'bf| sf]if (IMF) n] ;g\ @)@@
df g]kfnsf] cy{tGqdf $=! k|ltztn] a[l4 x'gk] I| f]k0f
u/]sf] lyof] .
kl5Nnf] ;do o'qm]g / ?; aLr eO/x]sf] 4G4sf] sf/0f
k]6f« l] nod kbfy{df cfPsf] d"No a[l4sf] sf/0f cfoft ug]{
a:t'sf] ahf/ d'No a[l4 x'g k'us ] f] 5 . kmn:j?k
d'bf| :kmLltb/ a[l4 x'g k'us
] f] 5 . cfly{s jif{ @)&*÷)&(
df g]kfnL cy{Joj:yf hDdf $=! k|ltztn] a[l4 ePsf]
5 . sf]/f]gf dxfdf/Lsf] sf/0fn] cfly{s lqmofsnfkx?
7Kk /x]sf] x'gfn] cfly{s a[l4b/df sdL cfPsf] b]lvG5 .
b'O{ c+ssf] cfly{s a[l4b/ sfod ug{sf] nflu sf]/f]gf
dxfdf/Lsf] cGTo ;Fu} g]kfn ;/sf/n] cfly{s gLltdf
;d;fdlos ;'wf/ ub}{ n}hfg' kg]{ b]lvG5 . cfoftnfO{
lg?T;flxt ul/ lgof{tnfO{ k|fT] ;fxg ug]{ gLlt sfo{Gjog
ub}{ n}hfg' kg]{ b]lvG5 . j}bl] zs nufgLnfO{ cfslif{t
181
 ug{sf] nflu cfjZos gLlt÷lgod th'd{ f ul/ ug'k{ g]{ tyf ;+:yfx?nfO{ cfjZos kg]{ s[lif hGo ;fdu|L, dn,
;Dk'0f{ k|lsofx?nfO{ Ps4f/ k|0ffnL dfkm{t ug{ ldNg] aLp, tflnd, l;+rfO{ tyf cfjZos cg'bfg cflbsf]
Joj:yf ldnfpg' kg]{ b]lvG5 . xfd|f] cy{tGqdf s[lif Joj:yf u/]sf] cj:yfdf dfq b]zsf] pRr cfly{s a[l4
If]qsf] of]ubfg a9L ePsf] x'bF f o; If]qdf ;+nUg JolQm x'gd] f yk 6]jf k'Ug] b]lvG5 .

GDP over time

2500000 8.98% 10.00%
7.62%
6.66%
Millions

8.00%
2000000 6.01%
4.82% 6.00%
4.44% 3.98%
3.42% 3.53%
1500000 4.00%

2.00%
1000000
0.43% 0.00%
500000
-2.00%
-2.09%
0 -4.00%
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020

GDP GDP-Growth

Ref: World Bank

@= k"h
F L ahf/
-s_ k|fylds ahf/M
g]kfn lwtf]kq af]8n{ ] cfly{s jif{ @)&*÷)&( df hDdf
@* j6f sDkgLsf] ?= &=@ cj{ a/fa/sf] k|fylds
z]o/sf] ;fj{hlgs lgisfzg ug{ cg'dlt k|bfg u/]sf]
5 . pQm ;a} sDkgLx?n] g} ;j{;fwf/0fdf z]o/ lgisfzg
u/L ?= &=@ cj{ a/fa/sf] /sd ;+sng ul/;s]sf
5g\ . of] /sd ut cf=j= @)&&÷)&* sf] t'ngfdf
%@=%$ k|ltztn] sdL xf] . ;fy} pQm cjlwdf ?=$=&(
cj{ a/fa/sf] xsk|b z]o/ lgisfzgsf] nflu !! j6f
sDkgLnfO{ cg'dlt k|bfg u/]sf] 5 . To:t} pQm cjlwdf
!) j6f a}s+ tyf ljQLo ;+:yfn] ?= !@=$* cj{ l8a]Gr/
lgisfzgsf] cg'dlt k|bfg u/]sf] 5 . h;sf] lj:t[t
ljj/0f tn tflnsfdf k|:t't ul/Psf] 5 .

/sd ? cj{df
ljj/)f 2074Œ75 2075Œ76 2076Œ77 2077Œ78 2078Œ79
;+Vof /sd ;+Vof /sd ;+Vof /sd ;+Vof /sd ;+Vof /sd

k|fylds ;fj{hlgs lgisfzg @! *=#) @* &=#% ( #=(( @@ !%=!& @* &=@

xsk|b z]o/ lgisfzg %% @%=&) !( %=** !! $=$! & !$=)$ !! $=&(
yk ;fj{hlgs lgisfzg ^ !!=%! – – – – – – – –
;fd"lxs nufgL sf]if lgisfzg $ $=*) ^ ^=%% @ !=* ( (=$ & ^=(
C0fkq tyf l8a]Gr/ gisfzg ! #=)) !! (=)@ !@ @#=$% @# @#=)$ !) !@=$*
hDdf *& %)=#! ^$ @*=*) #$ ##=^% ^! ^!=^% %^ #!=#&

182
 -v_ bf]>f] ahf/ M
;du|df cfly{s jif{ @)&*÷&( df g]K;] kl/;"rs
36\bf]qmddf /x]sf] lyof]. cfly{s jif{sf] ;'?jftdf
@**#=#* c+sdf /x]sf] g]K;] kl/;"rs !*$*=@* sf]
Go"g laGb'df k'uL cfiff9 d;fGt, @)&( df @))(=$^
sfod /x]sf] lyof] . ;du|df g]K;] kl/;"rs #)=#!
k|ltztsf] 7'nf] lu/fj6 cfPsf] 5 . h'g g]K;]sf] Oltxf;df
;a}eGbf 7'nf] lu/fj6 cfPsf] jif{ xf] .
;dLIff cjlwdf g]K;]df ;"lrs[t x'g] z]o/x?sf] ;+Vofdf
a[l¢ eO{ ;"lrs[t x'g] sDkgLsf] ;+Vof @#$ k'u]sf] 5 .
g]kfn :6s PS;r]Ghn] NofPsf] cgnfO{g k|0ffnLsf]
k|efjsfl/tf a9\b} hfg', k|fylds lgisf;g ePsf]
z]o/x?df dfu eGbf cTolws dfqdf cfj]bg kg'{, gofF
nufgLstf{x? ahf/ k|lt cfslif{t x'Fb} hfg' tyf sf/f]jf/
ePsf] z]o/ tyf /sdsf] ;xh ?kdf /fkm;fkmsf]
Joj:yf ul/Psf] h:tf ;'ljwfn] cfufdL lbgx?df gofF
nufgLstf{x?df z]o/ ahf/ k|lt cfsif{0f a9\g] b]lvG5 .
;dLIff cjlwdf k"FhL ahf/sf] k|lts'n jftfj/0fsf]
pbosf sf/0f z]o/ jhf/df r'gf}tLk"0f{ ofqfsf] cg'ej
ul//x]sf] 5 . sf]le8sf] k"g df/df k/]sf] ljZj cy{tGq
o'qm]g / ?; aLr rn]sf] 8/nfUbf] o'4n] ljZje/ t]n,
Uof; nufot vfBGg cfk'lt{ g/fd|f] ;+u k|efljt ePsf]
5 . a9\bf] d'b|:kmLltsf] bafjsf] ;fdgf ug{ ljZje/sf
s]Gb|Lo a}+sx? cfS|mds ?kdf Aofhb/ a[l4 ub}{ uO/x]sf]
5g\ . h;n] ubf{ ljZj z]o/ ahf/ g} k|efljt ePsf] 5
eg] g]kfndf ;d]t a9\bf] d'b|f:kmLlt tyf pRr cfoftsf]
sf/0f ahf/df pRr t/ntf cefj eO{ a}+s tyf ljQLo
;+:yfx?n] lgIf]ksf] Aofhb/ bf]xf]/f] c+sdf k'¥ofpbf
;f]sf] l;wf c;/ g]K;]df k/]sf] b]lvG5 .
cfly{s jif{ @)&*÷)&( df jf:tljs If]qsf
sDkgLx?n] a's lalN8Ë ljlwaf6 cfO{ lk of] lgisfzg
k|lqmofdf kxn u/]sf lyP . olb jf:tfljs If]qsf
sDkgLx?nfO{ ;xh} ?kdf a's ljlN8Ë ljlw dfkm{t
;j{;fwf/0fdf z]o/ hf/L ug]{ Joj:yf ldnfpg ;s]
cfufdL lbgdf lwtf]kq ahf/ yk lj:tf/ x'g] b]lvG5 .

ljj/)f cfly{s jif{

2074Œ75 2075Œ76 2076Œ77 2077Œ78 2078Œ79

;"lrs[t sDkgLx?sf] ;+Vof 196 213 212 219 234

;"lrs[t sDkgLx?sf] r'Qmf k"FhL 352.09 418.87 473.39 572.93 667.75

s'n sf/f]jf/ lbg 233 246 182 223 239

ahf/ kF"hLs/0f -?=ca{df_ 1,435.14 1,567.50 1,792.76 4,010.74 2,869.34

g]K;] ;"rsfÍ 1,212.36 1,259.01 1,362.35 2,883.38 2,009.46

g]K;] nf]6 ;"rsfÍ 87.15 92.43 95.47 178.78 139.37

g]K;] ;]G;]l6e ;"rsfÍ 255.2 271.25 288.25 541.31 385.91

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 183

 -u_ g]kfnsf] z]o/ ahf/sf] l:ylt M
;dLIff cjlwdf z]o/ ahf/df 7'nf] lu/fj6 cfPsf] 5 .
;dLIff cjlwdf g]K;] kl/;"rs #) k|ltzt eGbf al9sf]
lu/fj6 cfO{ ;du| ahf/ !*)^ sf] Go"g ljGb';Dd cfO{
cfiff9 d;fGt, @)&( df @))(=$^ ljGb'df aGb ePsf]
lyof] . g]K;]sf] Oltxf;df ;a}eGbf pRr ljGb' #@@& c+s
/x]sf] 5 . g]kfn /fi6« a}s
+ n] d}lb|s gLltdf z]o/ ahf/nfO{
k|ToIf k|efj kg]{ gLltut Joj:yf u/]sf] sf/0fn] ;d]t
g]K;] kl/;"rs 36\g yk bjfj k/]sf] b]lvG5 . ;dLIff
cfjlwdf cfly{s ultljlwdf cfPsf] sdL, ahf/df
nufgL of]Uo /sdsf] cefj tyf a}s + tyf ljQLo
;+:yfx?n] art tyf d'4ltdf a9fPsf] Aofhb/sf]
sf/0fn] ubf{ sf/f]j/ /sddf ;d]t sdL cfPsf] 5 .
;dLIff cjlwdf ;/sf/n] ljleGg gLltx?sf] dfWodaf6
;du| cfly{s cj:yf ;'wf/ ug]{ k|of; u/] klg To;sf]
k|efj z]o/ ahf/df TotL k/]sf] b]lvPg . o; afx]s,
cgnfOg 6«l] 8Ë k|0fflndf cfj4 nufgLstf{x?sf]
;xefuLtf a9\b} hfg', z]o/ sf/f]jf/sf] /sd e'QmfgL
cgnfOg dfkm{t ug{ Joj:yf ldnfpg', lwtf]kq bnfn
dfkm{t dflh{g 6«l] 8Ë ;'ljwf k|bfg ug'{ h:tf sf/0fn]
lwtf]kq ahf/ lj:tf/ x'bF } uPsf] b]lvG5 .
o;sf ;fy} ;/sf/n] lgs6 eljiodf u}/cfj;Lo
g]kfnLnfO{ k"FhLahf/df nufgL ug{sf] nflu v'Nnf
ug]{, a}+sx?nfO{ a|f]s/sf] O{hfhtkq, gofF Do'r'cn
km08x?sf] ahf/ k|j]z, lwtf]kq l8n/sf] ?kdf sfo{
ug{ yk sDkgLx? ;+rfngdf cfpg] k|s[ofdf /xg',
dfs]{6 d]s/sf] nflu ;/sf/L txaf6} cfjZos kxn
x'g', a's laN8LË ljlw dfkm{t k|fyflds z]o/ lgisfzg
ug{ ;'? x'Fg tyf z]o/ sf/f]jf/Lsf] ;+Vof lbg k|ltlbg
a9\b} hfg' h:tf sf/0fn] ubf{ cfufdL lbgdf z]o/ ahf/
;sf/fTds af6f]df hfg] cg'dfg ug{ ;lsG5 .
#= dr]0{ 6 a}l+ s· pBf]u tyf sDkgLnfO{ k|efj kfg]{ tTjx? M
o; k|ltj]bg tof/L ubf{ g]kfn :6s PS;r]Gh lnld6]8df
@#$ sDkgL ;"rLs[t 5g\ . h'g ut jif{ @!( /x]sf] lyof] .
;dLIff cjlwdf g]kfn :6s PS;r]Ghdf ;"lrs[t x'g]
sDkgLx?sf] ;+Vof a[l4 ePsf] 5 . g]kfn ;/sf/n] ?=%)
s/f]8 jf ;f] eGbf a9L k"hF L ePsf tyf jflif{s ?= ! cj{
eGbf a9L s/f]jf/ ug]{ sDkgLx?nfO{ ;d]t ;j{;fw/0fdf
184
z]o/ hf/L ug{sf] nflu k|fT] ;fxg ug]{ of]hgf th'd{[ f ub}{
hfg', ljsf; a}s + tyf kmOgfG; sDkgL / n3'ljQ
sDkgLx?n] l8a]Gr/ lgisfzg ug{ ;Sg] gLltut Joj:yf
x'g,' hgtfsf] hnljB't sfo{qmd cGtu{tsf hnljB't
sDkgLx?sf] ;fwf/0f z]o/ lgisfzg ug]{ sDkgLx?
afFsL /xg', lwtf]kq af]8n{ ] a's laN8LË ljlwaf6 ;d]t
;j{;fwf/0fdf z]o/ hf/L ug]{ k|lqmof ;'? x'g' tyf ljleGg
;]jf d'ns / pTkfbg d'ns sDkgLx?n] ;j{;fwf/0fdf
z]o/ hf/L ug{sf] nflu cu|;/ x'bF f cfpg] lbgdf ;du|
Soflk6nsf] Joj;fo a9\g] b]lvG5 .
$= Pg cfO{ ;L Plzof Soflk6nsf] k|lalw M
cfhsf] o'udf ;"rgf tyf k|ljlw k|lt:kwf{Tds kmfObf
yKg] sf/s ePsf] b]lvG5 . xfdLn] o; sf/snfO{ :jLsf/
u/L xfd|f] k|lt:kwf{Tds nfenfO{ cem dha't agfpg /
sfd ug]{ nfut / ;do 36fpg ;"rgf k|ljlw Plss[t
ug{ ;Defljt ;a} tl/sfx¿sf] ljZn]if0f u/]sf 5f}+ .
xfdLn] df}lns ljZn]if0f / k|fljlws ljZn]if0f b'a} df}lns
¿kdf ;a} eGbf /fd|f] l:qmK6, ;+st] , z]o/ d"No klxrfg
ug{ l;:6d PS; (System X) ;6j]o/ h8fg u/]sf
5f}+ . sf]/f]gf dxfdf/Laf6 Soflk6nsf] Joj;fonfO{
lg/Gt/tf lbg aGbfaGbLsf] ;dob]lv g} Soflk6naf6
k|bfg ul/g] ;]jfnfO{ cgnfO{g tyf ljB'lto dWodaf6
pknAw u/fpg] Joj:yf ldnfPsf] 5 . cgnfO{g dfkm{t
l8Dof6 tyf d]/f] z]o/ vftf vf]Ng ;lsg] / cgnfO{g
dfkm{t g} nufgL Joj:yfkg tyf v'nfd'vL of]hgfsf]
OsfO{ vl/b ug{ ;lsg] Joj:yf ldnfPsf] 5 . Soflk6nsf]
b}lgs k|zf;lgs sfo{ ljB'lto dfWodaf6 u/fpg
O{cf/kL (ERP) sfof{Gjog ul/;s]sf 5f}+ . O{cf/kL
(ERP) sfof{Gjogsf] dfWodaf6 xfdL dha't, cToflws
s'zn / sfuhtlaxLg sfd ug]{ nIo lnPsf 5f}+ . h;n]
ubf{ cfufdL lbgdf sf]/f]gf nufot cGo o:t} lsl;dsf
dxfdf/Lsf] ;dodf 3/af6 ;d]t sfd ug{ ;lhnf] x'g]
u/L cfjZos k|ljlwsf] ljsf; u/]sf 5f}+ . Soflk6nn]
k|bfg ug]{ ;Dk"0f{ ;]jfx?sf] hfgsf/L Soflk6nsf]
j]e;fO{6 dfkm{t hfgsf/L u/fpg] tyf u|fxsx?sf]
u'gf;f ;dwfgsf] nflu AI based CHATBOT k|0fflnsf]
ljsf; ug]{ Joj:yf ldnfO{g] 5 . ;fy} cfufdL lbgdf
Soflk6naf6 k|bfg ul/g] ;Dk"0f{ ;]jfx?nfO{ k"0f{ ?kdf
l8lh6nfO{h ub}{ hfg] /0fgLlt lnPsf 5f}+ .
 sDkgL P]g, @)^# sf] bkmf !)( sf] pkbkmf $
cg';f/sf] ljj/0f

!= cfly{s jif{ @)&*÷)&( df sDkgLsf] sfo{;Dkfbgsf] qm+= ;+= sDkgLsf] gfd

l;+xfjnf]sg M !! >L Odlh{Ë g]kfn lnld6]8
o; sDkgL k|rlnt sDkgL P]g, adf]lhd ldlt @)&# !@ >L ;f/f g]kfn lnld6]8
;fn h]i7 @ ut] g]kfn ;/sf/, sDkgL /lhi6«f/sf] !# >L rf68{ Soflk6n lnld6]8
sfof{nodf btf{ ePsf] xf] . lwtf]kq Joj;foL -dr]{06
a}+s/_ lgodfjnL, @)^$ cg';f/ ldlt @)&# ;fn
kmfu'g * ut] dr]{06 a}+lsË Joj;fo ;DaGwL sf/f]jf/ cfly{s aif{ @)&*÷)&( sf] cGTo;Dd o; sDkgLn]
ug{ Ohfht k|fKt u/L ldlt @)&# ;fn kmfu'g @@ lgisfzg tyf laqmL k|aGws ;]jf ;DaGwL sfo{ u/]sf
ut]b]lv ljlwjt ?kdf dr]{06 a}+lsË ;DaGwL sf/f]jf/ sDkgLx?sf] ljj/0f M
k|f/De u/]sf] xf] .
qm+=;+= sDkgLsf] gfd s}lkmot
! >L Pg cfO{ ;L Plzof gljs]sf] xsk|b af]nsaf]n
Soflk6nsf] l:ylt M
a}s
+ lnld6]8 4f/f laqmL ug{
;dLIff cjlwdf Pg cfO{ ;L Plzof Soflk6n lnld6]8sf]
@ >L k|8' l] G;on OG:of]/G] ; xsk|b z]o/ lgisfzg
;du| Joj;fosf] cfwf/df lgDg :yfg xfl;n ug{ ;kmn sDkgL lnld6]8
ePsf] 5 . # >L ;"of{ nfOkm OG:of]/G] ; sDkgL xsk|b z]o/ lgisfzg
lnld6]8
qm+= ;+= ljj/0f ;du|df l:ylt $ >L k|8' l] G;on OG:of]/G] ; sDkgL gljs]sf] xsk|b af]nsaf]n
! lgIf]k ;b:o ;]jf tkm{ klxnf] :yfg lnld6]8 4f/f laqmL ug{
@ Do'r'cn km08 ;]jf tkm{ klxnf] :yfg % >L ;"of{ nfOkm OG:of]/G] ; sDkgL gljs]sf] xsk|b af]nsaf]n
# z]o/ /lhi6«f/ ;]jf tkm{ cf7f}+ :yfg lnld6]8 4f/f laqmL ug{
$ nufgL Joj:yfkg -lk=Pd=P;_ ;]jf tkm{ t]>f] :yfg ^ >L cf/De dfOqmf]kmfOgfG; ;fj{hlgs lgisfzg
% lgisfzg tyf laqmL k|aGws ;]jf tkm{ cf7f}+ :yfg ljQLo ;+:yf ln=
& >L :jb]zL n3'ljQ xsk|b z]o/ lgisfzg
ljQLo ;+:yf lnld6]8
cfly{s aif{ @)&*÷)&( sf] cGTo;Dd o; sDkgLn] * >L :jb]zL n3'ljQ gljs]sf] xsk|b af]nsaf]n
z]o/ /lhi6«]zg ;DaGwL sfo{ u/]sf sDkgLx?sf] ljQLo ;+:yf lnld6]8 4f/f laqmL ug{
ljj/0f M ( >L Pg cfO{ ;L Plzof u|fy] km08 ;fj{hlgs lgisfzg
;dLIff cjlwdf Soflk6nn] ;fd"lxs nufgL sf]if ;lxt !) >L Pg cfO{ ;L Plzof Aofn]G;8\ ;fj{hlgs lgisfzg
!# j6f sDkgLx?sf] z]o/ /lhi6«f/sf] ;]jf k|bfg ub{} km08
cfO/x]sf] 5 . h'g ;dsfnLg dr]{G6 a}s/x?sf] t'ngfdf !! >L ;flgdf hg/n OG:of]G; ;fj{hlgs lgisfzg
pQm ;+Vof pT;fxhgs dfGg ;lsG5 . lnld6]8
!@ >L Pg cfO{ ;L Plzof ;fj{hlgs lgisfzg
l;=g+= sDkgLsf] gfd 8fOgflds 8]K6 km08
! >L Pg cfO{ ;L Plzof a}+s lnld6]8 !# >L ;flgdf a}s + l8j]Gr/, @)*& ;fj{hlgs lgisfzg
@ >L Pg cfO{ ;L Plzof n3'laQ ljQLo ;+:yf lnld6]8 !$ >L Pg cfO{ ;L Plzof ;]nS] 6–#) ;fj{hlgs lgisfzg
# >L Pg cfO{ ;L Plzof u|f]y km08 OG8]S; km08
$ >L Pg cfO{ ;L Plzof Aofn]G;8\ km08
% >L ;"of{ nfO{km OG:of]/]G; sDkgL lnld6]8
^ >L Pg cfO{ ;L Plzof km]n]S;L Sofk km08
& >L tf/fufFp l/h]G;L xf]6N; lnld6]8
* >L Hof]lt nfO{km OG:of]/]G; sDkgL lnld6]8
( >L Pg cfO{ ;L Plzof 8fOgflds 8]K6 km08
!) >L Pg cfO{ ;L Plzof ;]n]S6–#) OG8]S; km08

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 185

 qm+=;+= sDkgLsf] gfd
!% >L Pg cfO{ ;L Plzof
a}s
+ lnld6]8
!^ >L Odlh{Ë g]kfn lnld6]8 ;fj{hlgs lgisfzg
!& >L Pg cfO{ ;L Plzof
km]nS] ;L Sofk km08
!* >L Zofd axfb'/ kf08]
!( >L k'8| l] G;on OG:of]/G] ; k'8| l] G;on OG:of]/G] ; sDkgL
sDkgL lnld6]8
@) >L u0f]z k|kf]l6h P08
OGe]i6d]06 sDkgL k|f=ln= sDkgL k|f=ln=sf] :jfldTjdf
@! >L ljgo /]UdL
186
s}lkmot lgisfzgsf] k|so[ fdf /x]sf sDkgLx?sf] ljj/0f M
Pg cfO{ ;L Plzof a}s + lnld6]8sf] qm+=;+= sDkgLsf] gfd s}lkmot
:jfldTjdf /x]sf] Plzof nfO{km
! >L a}l+ sË kmfOgfG; P08 ;fj{hlgs lgisfzgsf] nflu
OGof]/G] ; sDkgL lnld6]8, dx'nL
OG:of]/G] ; OlGi6Ro"6 ckm g]kfn lwtf]kq af]8d{ f btf{
;fd'bflos n3'ljQ ljQLo
g]kfn ln= ul/Psf] .
;+:yf lnld6]8, g]zgn nfO{km
OG;of]/G] ; sDkgL lnld6]8, ;"of{ @ >L Pg cfO{ ;L Plzof
nfO{km OG:of]/G] ; sDkgL lnld6]8, u|fy] km08 @
l;l6hG; OGe]i6d]06 6«i6, d]/f]dfO{qmf] # >L e"uf]n Oglh{ 8]enkd]06
kmfOGgf; n3'ljQ ljQLo ;+:yf sDkgL lnld6]8
lnld6]8 / cf/Pd8L;L n3'ljQ $ >L d]lG5ofd xfO8«fk] fj/ lnld6]8
ljQLo ;+:yf lnld6]8sf] z]o/ % >L lxd:6f/ xfO8«fk] fj/
af]nsaf]n k|so[ faf6 laqmL ul/Psf] . sDkgL lnld6]8 ;j{;fwf/0f z]o/ lgisfzg
^ >L ck/ nf]xf]/] vf]nf ug]{ ;DaGwL
;fj{hlgs lgisfzg xfO8«fk] fj/ lnld6]8
& 8f]NtL xfO8«fk] fj/ sDkgL lnld6]8
>L Zofd axfb'/ kf08]sf] * n'k g]6js{; lnld6]8
:jfldTjdf /x]sf] lk|ldod OG:of]/G; ;+:yfut k/fdz{ ;]jf ;lxt
( a'4 gu/ Pu|f] kmd
sDkgL lnld6]8 ;+:yfks ;d"xsf] ;fwf/0f z]o/ lgisfzg .
!) ;f/f g]kfn lnld6]8
z]o/ af]nsaf]n k|so[ faf6 laqmL
!! ld8 ;f]n' xfO8«fk] fj/ lnld6]8
ul/Psf] .
!@ kz'klt OGefO{/f]dG] 6n kfj/ ;+:yfut k/fdz{ ;]jf ;lxt
sDkgL tyf kz'klt OGefO{/f]dG] 6n ;fwf/0f z]o/ lgisfzg .
lnld6]8sf] :jfldTjdf /x]sf] k|e'
OlGhlgol/Ë kfj/ sDkgL
a}s + lnld6]8, k|fO{d sdlz{on a}s +
lnld6]8, g]zgn nfO{km OG:of]/;] !# >L ;GbLk cu|jfn >L ;GbLk cu|jfnsf]
sDkgL lnld6]8sf] ;+:yfks :jfldTjdf /x]sf] Unf]jn
;d"xsf] z]o/ af]nsaf]n k|so[ faf6 cfO{ Pd O{ a}s
+ lnld6]8sf]
laqmL ul/Psf] . ;+:yfks ;d"xsf] z]o/
af]nsaf]n dfkm{t laqmL ug]{
>L u0f]z k|kf]l6h P08 OGe]i6d]06
;DaGwL .
/x]sf] u'/fz nfO{km OG:of]/G] ; !$ >L k|ltdf cof{n >L k|ltdf cof{nsf]
sDkgL lnld6]8, g]zgn nfO{km :jfldTjdf /x]sf] zfO{g
OG:of]/G] ; sDkgL lnld6]8, cfO{ /];Ë' f 8]enkd]06 a}s +
;L Pkm ;L kmfOgfG; lnld6]8 / lnld6]8sf] ;+:yfks
g]kfn u|fld0f n'3l' jQ ljQLo ;d'xsf] z]o/ af]nsaf]n
;+:yf lnld6]8sf] ;+:yfks ;d"xsf] dfkm{t laqmL ug]{ ;DaGwL .
z]o/ af]nsaf]n k|so[ faf6 laqmL
ul/Psf] . k|Tofe"lt ;]jf cGtu{t M
>L ljgo /]UdLsf] :jfldTjdf cfly{s jif{ @)&*÷)&( sf] cGTo;Dd o; sDkgLn]
/x]sf] g]?8] n3'ljQ ljQLo ;+:yf k|Tofe"lt ;]jf cGtu{t lgDg sDkgLx?sf] z]o/ k|Tofe"lt
lnld6]8 / g]kfn u|fld0f n'3l' jQ ;]jf pknAw u/fPsf] lyof] .
ljQLo ;+:yf lnld6]8sf] ;+:yfks
;d"xsf] z]o/ af]nsaf]n dfkm{t qm+=;+= sDkgLsf] gfd k|Toe"lt ul/Psf] k|Toe"lt ul/Psf]
laqmL ul/Psf] . z]o/ lsQf /sd -?=df_
! df]n'ª xfO{8«f]kfj/ 1,765,500 176,550,000.00
sDkgL lnld6]8
@ /fjf Oglh{ 840,000 84,000,000.00
8]enkd]06 lnld6]8
$ eujtL xfO8«f]kfj/ 829,494 82,949,396.00
8]enkd]06 sDkgL
lnld6]8
hDdf 3,434,994 343,499,396=00
 ;dLIff cjlwdf nufgL Joj:yfkg ;]jf cGtu{t "d]/f]
nufgL, d]/f] eljio" eGg] d"n gf/fsf ;fy u|fxsd'vL
gjLgtd\ of]hgfx? ;+rfng u/L] cf=j= @)&*÷)&( sf]
cGTo;Dddf %&# hgf u|fxsx?af6 ?=! cj{ ^& s/f]8
eGbf a9L /sd ;+sng u/L nufgL Joj:yfkg ;]jf
pknAw u/fO/x]sf] 5 . h'g ut jif{sf] ;f]xL cjlwsf]
t'ngfdf $*=@! k|ltztn] a[l4 xf] . Soflk6nn] nufgL
Joj:yfkg ;]jf cGtu{t Income Guaranteed Fund,
Priority Services, Æ((∞ k|fl] km6 of]hgfÆ h:tf ljz]if
of]hgfx? ;+rfng ul//x]sf] 5 . h'g ;]jf cgnfO{g
dfkm{t ;d]t lng ;lsg] Joj:yf ldnfOPsf] 5 .
l8Dof6 vftf M
Soflk6nn] lgIf]k ;b:o ;]jf cGtu{t b]zsf] ;Dk"0f{
e"–efudf a;f]af; ug]{ cfd hgtf dfFem l8Dof6 vftfsf]
kx'r
F ;xh, ;j{;n' e tl/sfaf6 k'¥ofpg] d'Vo p2]Zosf
;fy ljutsf jif{ b]lv g} ÆPs g]kfnL, Ps l8Dof6
vftfÆ cleofg ;+rfng ul//x]sf] 5 . Soflk6nn] "Ps
g]kfnL, Ps l8Dof6 vftf" cleofgnfO{ ;xh / ;j{;n' e
?kdf cfd hgtf dfFem k'¥ofpg Pg cfO{ ;L Plzof a}s +
lnld6]8sf] b]ze/ 5l/P/ /x]sf ;Dk"0f{ zfvf sfof{nox¿
tyf lj:tfl/t sfp06/af6 ;d]t l8Dof6 vftf vf]Ng],
z]o/sf] cef}ltsLs/0f ug]{ nufotsf lgIf]k ;b:o
cGtu{t k|bfg ul/g] ;Dk"0f{ ;]jfx? ;xh} ?kdf pknAw
u/fpg] Joj:yf ldnfPsf] 5 . l8Dof6 vftf vf]Nbf nfdf]
;do nfUg] / pkTosf aflx/af6 l8Dof6 vftf vf]Ng
lgs} c;xh eO{/x]sf] eGg] u'gf;f] ;Daf]wg ug{ g]kfnsf]
h'g;'s} e"–efuaf6 ;d]t cgnfO{g dfkm{t l8Dof6 vftf
vf]Ng ;lsg] Joj:yf ldnfPsf] 5 . Soflk6nn] @)&(
cfiff9 d;fGt;Dd % nfv (( xhf/ eGbf a9L l8Dof6
vftf vf]nL l8Dof6 vftf ;+Vofsf] cfwf/df gDa/ !
sDkgL aGg ;kmn ePsf] 5 .
Soflk6nn] ;du| ahf/sf] !!=#^ k|ltzt lx:;f cf]u6g
;kmn ePsf] 5 . xfn Soflk6nn] "Ps g]kfnL, Ps
l8Dof6 vftf" cleofgsf] ;fy}, $ jif{sf] gljs/0f
z'Ns e'QmfgL ubf{ % jif{;Dd l8Dof6 vftf gljs/0f
x'g,] ?=@,%)) Psd'i6 e'QmfgL ubf{ nfO{km6fO{d l8Dof6
vftf gljs/0f x'g,] Pg cfO{ ;L Plzof ljBfyL{ l8Dof6
vftf of]hgf cGtu{t lgMz'Ns l8Dof6 tyf d]/f] z]o/
vftf, cgnfO{g dfkm{t l8Dof6 vftf vf]Nbf ! 306f
leq lgMz'Ns l8Dof6 vftf pknAw u/fpg] nufotsf
of]hgfx? ;+rfng ul//x]sf] 5 . l8Dof6 vftf vf]Ng]
;]jfu|fxLx?sf] ;+Vof a9];u+ } u|fxsx?sf] cfjZostf
cg'?ksf] hfgsf/L pknAw u/fpg] d'Vo p2]Zosf ;fy
5'§} Customer Care Unit v8f u/L ;]jf k|bfg ub}{
Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&(
cfO/x]sf] 5 .
Pg cfO{ ;L Plzof Do'rc' n km08 M
cf=j= @)&*÷)&( cGTo;Dd Soflk6nn] Pg cfO{ ;L
Plzof a}s+ Do'rc' n km08 cGtu{t kfFr j6f of]hgfx?
;+rfng ul//x]sf] 5 . h; cGtu{t rf/j6f aGbd'vL
of]hgfx? "Pg cfO{ ;L Plzof u|fy] km08", "Pg cfO{ ;L
Plzof Aofn]G;8\ km08", "Pg cfO{ ;L Plzof ;]nS] 6–#)
-OG8]S; km08_" / "Pg cfO{ ;L Plzof n]S;L Sofk
km08" tyf Pp6f v'nfd'vL of]hgf "Pg cfO{ ;L Plzof
8fO{gflds 8]K6 km08" ;+rfng ul/Psf] 5 . 5}7f}+ ?=@
cj{ a/fa/sf] aGbd'vL of]hgf "Pg cfO{ ;L Plzof u|fy]
km08–@" ;+rfng ug{sf] nflu g]kfn lwtf]kq af]8d{ f
k]z ul/;s]sf] 5 . "Pg cfO{ ;L Plzof u|fy] km08"
tyf "Pg cfO{ ;L Plzof Aofn]G;8\ km08" ;+rfngdf
cfPsf] klxnf] jif{ b]lv g} gub nfef+z ljt/0f ug{ ;kmn
ePsf] 5 . u|fy] km08n] klxnf] jif{ !) k|ltzt, bf]>f]
jif{ !@ k|ltzt / t]>f] jif{ #) k|ltzt u/L xfn;Dd
%@ k|ltzt nfef+z ljt/0f ul/;s]sf] 5 eg] Aofn]G;8\
km08n] ;+rfngdf cfPsf] klxnf] jif{ * k|ltzt / bf]>f]
jif{ #) k|ltzt u/L xfn;Dd #* k|ltzt gub nfef+z
ljt/0f ug{ ;kmn ePsf] 5 . klxnf] v'nfd'vL of]hgf
æPg cfO{ ;L Plzof 8fO{gflds 8]K6 km08æ ;+rfngdf
cfPsf] klxnf] jif{df g} !) k|ltzt gub nfef+z ljt/0f
ug{ ;kmn ePsf] lyof] . pQm nfef+z ljt/0f kZrft\
tyf lwtf]kqsf] bf]>f] ahf/ 36]/ tNnf] laGb'df cfpFbf
;d]t cfiff9 d;fGt, @)&( df æPg cfO{ ;L Plzof
u|fy] km08æ sf] v'b ;DklQ d"No (NAV) ?=!@=*!, æPg
cfO{ ;L Plzof Aofn]G;8\ km08æ sf] v'b ;DklQ d"No
(NAV) ?= !@=!& tyf klxnf] v'nfd'vL of]hgf æPg cfO{
;L Plzof 8fO{gflds 8]K6 km08æ sf] v'b ;DklQ d"No
(NAV) ?= !)=&@ sfod ug{ ;kmn ePsf] 5 . t]>f]
aGbd'vL of]hgf Pg cfO{ ;L Plzof ;]nS] 6 #) OG8]S;
km08sf] v'b ;DklQ d"No (NAV) ?= (=*! sfod /x]sf]
5 . rf}yf] aGbd'vL of]hgfsf] Pg cfO{ ;L Plzof æn]S;L
Sofk km08æ ldlt @)&( ;fn h]7 dlxgf #! ut]bl] v
;+rfndf cfPsf] lyof] / pQm of]hgfsf] cfiff9 d;fGt
@)&( df v'b ;DklQ d'No (NAV) ?= (=(& /x]sf 5 .
ljlzli6s[t nufgL sf]if M
Soflk6nn] g]kfn lwtf]kq af]8a{ f6 ljlzi6Ls[t nufgL
sf]if ;+rfng ug{sf] nflu cf;o kq k|fKt ul/;s]sf] /
lgs6 eljiodf ljlzi6Ls[t nfugL sf]if cGtu{t Private
Equity/Venture Capital (PE/VC) ;]jf k|bfg ug{sf] nflu
cfjZos Joj:yf ul/;s]sf] 5 .
187
 cly{s jif{ @)&*÷)&( df Soflk6nn] xfl;n u/]sf]
ljQLo pknlAwx?
ljQLo pknlAwx? M
;dLIff jif{df dr]0{ 6 a}l+ sË If]qdf lta| k|ltikwf{Tds
r'gf}tL]sf] afjh'b klg pT;fxhg ljQLo glthf xfl;n
ug{ Soflk6n ;kmn ePsf] 5 .
pQmcjlwdfSoflk6nn] sn" cfDbfgL?=@*,%@,%%,^)(÷–,
s/ cl3sf] gfkmf ?= !&,@%,&!,$%(÷– tyf v'b gfkmf
?=!@,)&,*$,^&!÷– ug{ ;kmn ePsf] 5 .
;dLIff aif{Dff Soflk6nsf] k|ltz]o/ cfDbfgL ?= ^)=#(
/x]sf] 5 . ;fy}, Soflk6nn] xfl;n u/]sf] Joj;fo a[l4
tyf cjnDag u/]sf] ljljlws/0f Jofj;flos /0fgLltn]
Soflk6nnfO{ bL3{sflng ?kdf Joj;fo a[l4 ug{sf nflu
dha't cfwf/lznf lgdf{0f ePsf] xfdLn] ljZjf; lnPsf
5f+} .
;+:yfut ;'zf;g, hf]lvd Joj:yfkg / cg'kfngf
xfdL :t/Lo ;+:yfut ;'zf;g sfod ug]{ lbzfdf ;bf
lqmoflzn /x]sf 5f}+ . o;sf nflu xfdLn] s]xL cfGtl/s
gLlt lgodx? th{d' f u/L ;s]sf 5f}+ eg] ;+:yfut
;'zf;g gLlt nufot cGo cfjZos gLltx? ;d]t
th'd{ f u/L ;f]sf] sfof{Gjog ub}{ cfO/x]sf 5f}+ . ;+:yfut
;'zf;gdf z"Go ;xgzLntf c+uLsf/ ub{} xfdLn] ;+:yfut
;'zf;g\sf] k|efjsf/L Joj:yfkgsf] nflu cfjZos kg]{
;fwg ;d]t Joj:yfkgdf Wofg lbPsf 5f}+ . ;+:yfut
;'zf;gsf lglDt OdfGbf/Ltf, kf/bzL{tf, pQ/bfloTj
/ lhDd]jf/LkgnfO{ xfdLn] ;b}j cfTd;ft u/]sf 5f}+ .
o;af6 Soflk6nsf] lbuf] a[l4sf] alnof] cfwf/ ;[hgf
ePsf] xfd|f] ljZjf; 5 .
dfgj ;+;fwgsf] ljsf; / Joj:yfkg
;]jfu|fxLn] Soflk6naf6 k|fKt ug]{ ;]jfsf] u'0f:t/
sd{rf/Lsf] ;Lk, Ifdtf / bIftfdf lge{/ /xG5 eGg]
tYonfO{ xfdLn] cfTdf;fy u/L dfgj ;+;fwg g} ;lx
cy{df Soflk6nsf] jf:tljs ;Dklt x'g\ eGg] oyfy{nfO{
:jLsf/ u/L xfdLn] sd{rf/Lsf] Ifdtf / ;Lk clea[l4
ug{sf] nflu x/]s sd{rf/Lx?nfO{ Ps cf=j=df sDtLdf
$) 306fsf] tflnd k|bfg ug]{ gLlt lnPsf 5f}+ .
casf] af6f]
:yfkgf sfnb]lv g} Soflk6nn] u|fxsx?sf] ;]jf ;'ljwf,
cfjZostf tyf ;Gt'li6nfO{ dWogh/ ub}{ cfkm\gf
sd{rf/Lx?sf] lg/Gt/ nug / kl/>dsf] dfWodaf6
188
lgofds lgsfon] lgb]z { g u/]sf gLlt lgb]z
{ gnfO{ k"0f{
?kdf kl/kfngf ub}{ k|To]s jif{ pRr Joj;flos a[l4
xfl;n ug]{ tkm{ xfdL ;bf cu|;/ 5f}+ / /lx/xg] 5f}+ .
Soflk6nsf] ;]jf lj:tf/df u|fxsx?sf] rfxgfn] lgSof{n}
u5{, eGg] xfd|f] dfGotf xf] . oxL dfGotfnfO{ d"t{ ?k
lbg xfdLn] u|fxsd'vL eO{ of]hgf tof/ ug],{ cfGtl/s
sfo{ljlw tyf gLltut ;+oGqnfO{ ;d;fdlos kl/dfh{g
u/L ;f]nfO{ yk u|fxsd}qL agfPsf 5f}+ .
sf]/f]gf nufot ;f]xL k|sl[ tsf cGo dxfdf/Lsf] cj:yfdf
Soflk6naf6 k|jfx x'g] ;]jfnfO{ lgoldt ?kdf ;+rfng
u/L u|fxsx?nfO{ gLhx?sf] cfjZostf / rfxgf cg';f/
sf] ;]jf pknAw u/fpgsf] nflu Soflk6naf6 k|bfg
ul/g] ;Dk"0f{ ;]jfnfO{ l8lh6nfO{h u/L cgnfO{g dfkm{t
;xh / ;j{;n' e ?kdf ;]jf k|jfx ug{ ldNg] Joj:yf
ldnfPsf] 5 . ;f]xL cg'?k Soflk6nn] l8Dof6 vftf /
d]/f] z]o/ vftf vf]Ng, gljs/0f ug],{ v'nfd'vL of]hgfsf]
OsfO{sf] vl/b k"gvl/b tyf nufgL Joj:yfkg ;]jf ;d]t
cgnfO{g dfkm{t ug{ ;lsg] Joj:yf ldnfPsf] 5 . ;fy}
cfufdL lbgdf nufgL Joj:yfkg ;]jf, ;+:yfut k/fdz{
;]jf, v'nfd'vL of]hgfsf] OsfO{sf] vl/b laqmL nufotsf
Soflk6naf6 k|bfg ul/g] ;Dk"0f{ ;]jfx?nfO{ l8lh6nfO{h
?kdf pkTosf aflx/af6 ;d]t cgnfO{g dfkm{t ub}{ hfg]
/0fgLlt lnPsf 5f}+ . ;fy} cfufdL lbgdf Soflk6naf6
k|bfg ul/g] ;]jfx?nfO{ AI Based CHATBOT dfkm{t ug]{
/0fgLlt lnPsf 5f}+ .
@= sDkgLdf /fli6«o tyf cGt/f{li6«o 36gfx?sf] k|efj M
cGt/fli6«o d'bf| sf]if (IMF) n] ;g\@)@@ df ljZj
cy{tGqdf #=@ k|ltztn] a[l4 x'gk] I| f]k0f u/]sf] lyof] .
h'g @)@! df ck]lIft ^=! k|ltztsf] a[l4b/ eGbf lgs}
sd xf] . cGt/fli6«o d'bf| sf]if (IMF) n] ljZj cy{tGq
@)@! Dff ^=! k|ltztn] a[l4 x'g] cg'dfg u/]sf] lyof] .
cfly{s s[ofsnfkx? ;':t x'bF f ;du| cfly{s a[l4b/df
bjfj k/]sf] b]lvG5 . kl5Nnf] ;do ?; / o'qm]g aLrsf]
åGbsf] sf/0fn] emg ljZj ahf/df sRrf t]ndf ePsf]
d"No a[l4n] ;du| pkef]Uo j:t'sf] d"No a[l4 ePsf] 5 .
g]kfnsf] cfly{s a[låb/ ;dLIff cjwLdf #=@ k|ltztdf
l;ldt ePsf] 5 . k"jf{g'dfg ubf{ cfly{s jif{ @)&*÷&(
pQm a[l4b/ ^=! k|ltzt /x]sf] lyof] . cfly{s
s[ofsnfkx? ;':t x'Fbf ;du| cfly{s a[l4b/df bjfj
k/]sf] b]lvG5 . kl5Nnf] ;do ?; / o'qm]g aLrsf] åGbsf]
sf/0fn] emg ljZj ahf/df sRrf t]ndf ePsf] d"No
a[l4n] ;du| pkef]Uo j:t'sf] d"No a[l4 ePsf] 5 . h;n]
 ubf{ d'b|f:kmLltdf bjfj kg{ uPsf] 5 . ;dLIff cfly{s
aif{df a}+s tyf ljQLo ;+:yfx?Dff nufgL of]Uo /sdsf]
cefj x'Fbf art tyf d'4ltsf] Aofhb/ bf]xf]/f] c+sdf
k'Ubf To;sf] ;f]emf] c;/ lwtf]kqsf] bf]>f] ahf/df
k/]sf] b]lvG5 . z]o/ sf/f]jf/ k|ljlwd}qL x'Fbf lwtf]kqsf]
bf]>f] ahf/ nufgLstf{x?sf] cfsif{0f j9\b} uO/x]sf]
b]lvG5 . kmn:j?k l8Dof6 vftf vf]Ng]nufgLstf{ lbg
k|lt lbg a9\b} uO{/x]sf] b]lvG5 . :yfgLo lgsfosf] u7g
;+u} a}+s tyf ljQLo ;+:yfx?n] cfkm\gf] zfvf lj:tf/nfO{
lta|tf lbb}+ uPsf] kfOPsf] 5 . h;n] ubf{ pQm If]qdf
a;f]jf; ug]{ :yfgLo afl;Gbfx?nfO{ ljQLo sf/f]jf/
ug{ ;xh x'g'sf] ;fy} ljQLo ;+:yfx?sf] sf/f]jf/df
lj:tf/df ;d]t dxTjk"0f{ e'ldsf k|bfg ul//x]sf] 5 .
b]zsf] clwsf+z e'efudf a}+s tyf ljQLo ;+:yfsf] kx'Fr
lj:tf/ ePsf] 5 . ;fy}, clwsf+z afl0fHo a}+sx?n]
lgIf]k ;b:osf] ?kdf ;d]t ;]jf k|bfg ubf} cfO/x]sf]
x'Fbf To; If]qsf afl;Gbfx?n] :yfgLo÷;j{;fwf/0fsf]
nflu lgiszg ePsf] k|fylds z]o/df cfj]bg kg]{ qmd
al9/x]sf] b]lvG5 . ;fy} z]o/ sf/f]af/ ug{sf] nflu
cgnfO{g sf/f]af/ k|0fnLsf] k|efjsfl/tf a9\bf] qmddf
/x]sf] 5 . h;n] ubf{ cfufdL lbgdf lwtf]kqsf] bf]>f]
ahf/sf] lj:tf/ ;d]t lta| ?kdf a9\b} hfg] b]lvG5 .
g]kfn /fi6« a}+s tyf aLdf ;ldltn] ;d]t eljiodf
o; If]qsf sDkgLx?nfO{ dh{/df hfg k|f]T;fxg ug]{
gLlt lnPsf] x'Fbf o; If]qsf sDkgLx?af6 eljiodf
yk xsk|b z]o/ lgisfzgsf] ;Defjgf sd b]lvG5 .
;fy} g]kfn /fi6« a}+sn] n3'ljQ sDkgLx?n] ;d]t xsk|b
z]o/ lgisfzgdf /f]s nufO{ dh{/df hfgsf] nflu
bafj lbO{/x]sf]n] cfufdL lbgdf ;d]t z]o/ /lhi6«f/
sf] Joj;fodf ;+s'rg cfpg] b]lvG5 . ;dLIff cjlwdf
k"FhLahf/ dfks ;"rs 7'nf] c+sn] 36]sf] 5 . ;du|df
;dLIff cjlwdf g]K;] kl/;"rs !*)^ c+sn] 36]sf] 5 .
cgnfO{g sf/f]af/ k|0ffnL k|lt nufgLstf{sf] cfsif{0f
a9\b} hfg', z]o/ vl/b laqmL ePsf z]o/ tyf sf/f]af/
/sdsf] /fkm;fkm ljB'tLo dfWodaf6 x'g] Joj:yf x'Fbf
g]K;] kl/;"rs 36\bf] qmddf /x] klg lwtf]kq ahf/
la:tf/ x'Fb} uO/x]sf] 5 . cfufdL lbgdf z]o/ ahf/
lj:tf/sf] nflu lgodgsf/L lgsfox?af6 yk kxn
ePsf] v08df lwtf]kq ahf/ lj:tf/ x'g yk 6]jf k'Ug]
b]lvG5 .
Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&(
#= rfn' cfly{s jif{sf nIox? M
Rffn' cfly{s jif{sf] nflu Soflk6nn] d'Votof b]xfo
adf]lhdsf] nIox? lgwf{/0f u/]sf] 5 M
!_ lgIf]k ;b:o cGtu{t Ps g]kfnL, Ps l8Dof6 vftf
cleofg nfO{ yk lta|tf lbOg] 5 .
@_ z]o/ /lhi6«f/sf] ;]jf k|bfg ug]{ sDkgLx?df
;+VofTds / u'0ffTds a[l4 ug]{ .
#_ ;fj{hlgs lgisfzg ;DaGwL sfo{x? yk k|efjsf/L
agfO{ u'0f:t/Lo ;]jf k|bfg ug]{ .
$_ nufgL Joj:yfkgdf yk u|fxsx?sf] vf]hL u/L /sd
tyf u|fxsx?sf] ;+Vofdf lbgfg'lbg tLa| a[l4 ug]{ .
%_ Joj;flos k/fdz{bftfsf] pTs[i6 ;]jf k|bfg ug]{ .
^_ gofF aGbd'vL tyf v'nfd'vL ;fd"l' xs nufgL sf]if
;+rfngsf] lgldQ ;j{hlgs lgisfzgsf] nflu g]kfn
lwtf]kq af]8d{ f btf{ u/fpg] .
&_ u|fxsd'vL gofF Joj;flos of]hgfx? th'd{ f u/L
sfo{Gjogdf Nofpg] tyf >f]t ;fwgsf] clwstd
pkof]u ug]{ sfo{nfO{ yk Jofks / k|efjsf/L
agfpg] .
*_ lb3{sfnLg /0fgLltdf lglb{i6 u/]sf nIox? xfl;n
ug]{ .
(_ sDkgLsf] a|f08nfO{ ahf/df k|efjsf/L 9+un] ;bf
k|:t't ul//fVg] .
!)_ l8lh6n k|ljlwx?df hf]8 lbO{ Soflk6nsf] ahf/
k|aw{g ug]{ .
!!_ v'nfd'vL of]hgf cGtu{t yk ;]jfx? lj:tf/ ug]{ .
!@_ ljlzi6Ls[t nufgL sf]if ;+rfng ug]{ .
pNn]lvt nIox? k|flKt ;+u} xfdL o; If]qdf cu|0fL
e'ldsf v]Nb} u|fxssf] /f]hfO{df klxnf] dr]{G6 a}+s/
x'g]df k'0f{ ljZj:t /x]sf 5f}+ .
$= ;+rfns ;ldltdf ePsf] x]/km]/ / ;f]sf] sf/0f M
;dLIff cjlwdf a}s + sf k|ltlglw ;+rfns
>L ljzfn l;Ub]nsf] :yfgdf >L slkn 9sfn tyf
>L lglZrt ldQnsf] :yfgdf >L ?k]z n'O6]nnfO{
;+rfnssf] ?kdf lgo'QmL ul/Psf] 5 .
%= n]vfk/LIf0f k|ltj]bgdf s'g} s}lkmot pNn]v ePsf] eP
;f] pk/ ;+rfns ;ldltsf] k|ltlqmof M
lgoldt sf/f]af/df b]lvPsf ;fwf/0f lsl;dsf s}lkmot
afx]s n]vfk/LIf0f k|ltj]bgdf c? s}lkmot pNn]v ePsf]
5}g .
189
 ^= nfefFz afF8kmfF8 ug{ l;kmfl/; ul/Psf] /sd M
;+rfns ;ldltsf] a}7sn] cfly{s jif{ @)&*÷)&( sf]
gfkmfaf6 %% k|ltzt -s/ ;lxt_ sf] b/n] x'g cfpg]
?= !!,)),)),)))÷– -cIf/]kL P3f/ s/f]8 dfq_ gub
nfef+z ljt/0f ug]{ lg0f{o u/]sf] 5 .
&= z]o/ hkmt ePsf] eP hkmt ePsf] z]o/ ;+Vof M
;dLIff jif{df s'g} klg z]o/ hkmt ul/Psf] 5}g .
*= ljut cfly{s jif{df sDkgL / o;sf] ;xfos sDkgLsf]
sf/f]af/sf] k|ult / ;f] cfly{s jif{sf] cGTodf /x]sf]
l:yltsf] k'g/fjnf]sg M
o; sDkgLsf] s'g} klg ;xfos sDkgL gePsf] .
(= ;dLIff cjlwdf sDkgL / o;sf ;xfos sDkgL;+usf]
sf/f]af/ / To;df ePsf] dxTjk"0f{ x]/km]/ M
o; sDkgLn] dr]G{ 6 a}s + /sf] ?kdf nufgL Joj:yfkg,
lgIf]k ;b:o, Do'rcn km08, ;+:yfut k/fdz{bftf, laqmL
k|aGw tyf z]o/ /lhi6«f/sf] sfd ub}{ cfO/x]sf] 5 .
sDkgLsf] s'g} klg ;xfos sDkgL 5}g / sDkgLsf]
k|aGwkq / lgodfjnLdf tf]ss ] f p2]Zo adf]lhdsf
sfdx? ub}{ cfO/x]sf] 5 / ;dLIff jif{df sDkgLsf] d'Vo
sf/f]jf/x?sf] k|sl[ tdf s'g} kl/jt{g ePsf] 5}g .
!)= ljut cfly{s jif{df sDkgLsf cfwf/e"t z]o/wgLx?n]
sDkgLnfO{ pknAw u/fPsf] hfgsf/L M
s]xL gePsf] .
!!= ljut cfly{s jif{df sDkgLsf ;+rfns tyf
kbflwsf/Lx?n] lnPsf] z]o/sf] :jfldTjsf] ljj/0f /
sDkgLsf] z]o/ sf/f]af/df lghx? ;+nUg /x]sf] eP ;f]
;DaGwdf lghx?af6 sDkgLn] k|fKt u/]sf] hfgsf/L M
s]xL gePsf] .
!@= sDkgL;Fu ;DalGwt ;Demf}tfx?df s'g} ;+rfns tyf
lghsf cfkmGtsf] JolQmut :jfy{;DaGwL hfgsf/L M
xfn;Dd o; k|sf/sf] s'g} ;Demf}tf gePsf]n] To;
;DaGwdf s'g} v'nf;f ug'k{ g]{ gb]lvPsf] .
!#= k'gM vl/b ul/Psf] z]o/x?sf] ljj/0f M
;dLIff cjlwdf z]o/sf] k'g M vl/b gePsf] .
!$= cfGtl/s lgoGq0f Joj:yf eP jf gePsf] / ePsf]
eP ;f]sf] ljj/0f M
sDkgLn] cfGtl/s lgoGq0f Joj:yf sfod ug{sf nflu
vl/b ;ldlt, dfgj ;+zfwg ljsf; ;ldlt, cfGtl/s
190
n]vfk/LIf0f ;ldlt / hf]lvd Joj:yfkg ;ldlt u7g
ul/Psf] 5 . oL ;ldltx?sf] a}7s lgoldt ?kdf a:g]
ub{5 / ;do ;dodf oL ;ldltx?n] Joj:yfkg tyf
;+rfns ;ldltnfO{ cfjZos ;Nnfx / ;'emfj lbg] ub{5 .
;+rfns ;ldltn] sDkgLsf] k|efjsf/L Joj:yfkgsf] nflu
sDkgLsf] ljQLo k|zf;g gLlt, @)&# tyf dfgj
;+zfwg gLlt @)&# nfO{ cg'df]bg u/L sfo{Gojgdf
cfO;s]sf] 5 . cfGtl/s lgoGq0f k|0ffnLnfO{ k|efjsf/L
u/fpgsf] nflu o; sDkgLn] ljleGg gLlt, lgb]z{ g tyf
k|lqmofx? th'd{ f u/L cjnDjg u/]sf] 5 .
!%= ljut cfly{s jif{sf] s'n Joj:yfkg vr{sf] ljj/0f M
;dLIff cjlwdf ePsf] hDdf vr{sf] ljj/0f
vr{ lzif{s vr{ /sd -?_
sd{rf/L vr{ 5,56,86,159
;+rfng vr{ 5,69,97,992
hDdf vr{ 11,26,84,151
!^= n]vfk/LIf0f ;ldltsf ;b:ox?sf] gfdfjnL lghx?n]
k|fKt u/]sf] kfl/>lds, eQf tyf ;'ljwf, ;f] ;ldltn]
u/]sf sfdsf/afxLsf] ljj/0f / ;f] ;ldltn] s'g}
;'emfj lbPsf] eP ;f]sf] ljj/0f M
n]vfk/LIf0f ;ldltsf ;b:ox?sf] gfdfjnL M
qm+=;+= Gffd s}lkmot
! >L /ljg ;fksf]6f :jtGq ;+rfns,
Pg cfO{ ;L Plzof Soflk6n ln=
@ >L sdn v8\sf k|dv
' cfGtl/s n]vfk/LIfs,
Pg cfO{ ;L Plzof a}s
+ ln=
# >L dlgif l3ld/] k|dv' nufgL ljefu,
Pg cfO{ ;L Plzof Soflk6n ln=
:jtGq ;+rfnsnfO{ ?=@%,)))÷– eQf tyf ;'ljwf k|bfg
ul/Psf] .
!&= ;+rfns, k|aGw ;+rfns, sfo{sf/L k|d'v, sDkgLsf
cfwf/e"t z]o/wgL jf lghsf gft]bf/ jf lgh ;+nUg
/x]sf kmd{, sDkgL jf ;+ul7t ;+:yfn] sDkgLnfO{ s'g}
/sd a'emfpg afFsL eP ;f] s'/f .
;f] gePsf] .
 !*= ;+rfns, k|aGw ;+rfns, sfo{sf/L k|d'v tyf
kbflwsf/Lx?nfO{ e'QmfgL ul/Psf] kfl/>lds, eQf
tyf ;'ljwfsf] /sd M
;dLIff cjlwdf ;+rfns ;ldltsf] ;b:ox?nfO{ a}7s
eQf tyf ;'ljwf jfkt ?=$,&%,)))÷– k|bfg ul/Psf] .
;dLIff cjlwdf sDkgLsf] k|d'v sfo{sf/L clws[t,
sDkgL ;lrj / pRr Joj:yfkg txdf /x]sf
sd{rf/Lx?nfO{ e'QmfgL ul/Psf] kfl/>lds, eQf tyf
;'ljwfsf] /sd ;DaGwL ljj/0f M

ljj/0f k|d'v sfo{sf/L k|d'v ;+rfng k|d'v ;+rfng÷ k||d'v–dr]{G6 a}+ls·

clws[t clws[t nufgL clws[t tyf
sDkgL ;lrj
sd{rf/L ;+Vof ! ! ! !
kfl/>lds, eQf tyf ;'ljwfsf] /sd -?_ $%,%),)))÷– @,)^,^(*÷– @@,@&,*)#÷– !#,@@,*%*÷–
-!@ dlxgf_ -! dlxgf_ -!@ dlxgf_ -!@ Dlxgf_

!(= z]o/wgLx?n] a'lemlng afFsL /x]sf] nfefFz /sd M
nfefFz ljt/0f ug{ afFsL g/x]sf] .
@)= ;DklQ k|flKt jf laqmL ljj/0f M
s]xL gePsf] .
@!= ;+:yfks sDkgL;Fusf] sf/f]af/ ljj/0f M
sDkgLn] Pg cfO{ ;L Plzof a}+s lnld6]8df Pg cfO{ ;L
Plzof Soflk6nsf] gfddf /x]sf] ljleGg a}+s vftf af6
cf=j= @)&*÷&( df ? %=)#@ s/f]8 Aofh cfDbfgL
k|fKt u/]sf] 5 .
sDkgLn] a}+s;Fu u/]sf] ;D´f}tf adf]lhd sfo{ut /
k|fljlws ;xof]u jfkt Pg cfO{ ;L Plzof a}+s
lnld6]8nfO{ ? !#,(&,!$!=(&÷– sd{rf/L vr{ jfkt
e'QmfgL u/]sf] 5 .
sDkgLn] a}+s;Fu cfiff9 d;fGt, @)&( df
? @!,@),@!&=!% k|fKt ug{ afFsL /x]sf] 5 . h'g >fj0f
!,@)&* df ? @!,)(,$!!=^^ k|fKt ug{ afFsL /x]sf]
lyof] .

sDkgLn] Pg cfO{ ;L Plzof a}+s ln= sf] z]o/ /lhi6«f/sf]

?kdf sfd ub}+ cfO/x]sf] 5 h;sf] ;]jf z'Ns jflif{s
? ()&,%))÷– /x]sf] 5 .

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 191

194
 Pg cfO{ ;L Plzof Soflk6n lnld6]8
Pg cfO{ ;L Plzof a}+s lnld6]8sf] k'0f{ :jfldTjsf]
ljQLo l:ylt ljj/0f
>fj0f !, @)&* b]lv c;f/ #@, @)&( ;Dd
/sd ?=
ljj/0f o; jif{ ut jif{
;DklQ
;DklQ, KnfG6 tyf pks/0f 9,322,989 6,831,755

cd't{ ;DklQ 5,529,930 5,321,395

ljQLo ;DklQ -kl/zf]lwt d"Nodf_ -d'2tL_ - -

ljQLo ;DklQ -e'QmfgL ldlt;Dd wf/0f ug{]_ 13,557,000 13,557,000

shf{ tyf ;fk6L 366,653 372,594

:yug s/ ;DklQ 583,493 697,323

hDdf u}/ rfn' ;DklQ 29,360,065 26,780,067

rfn' ;DklQ
gub tyf gub ;dfg 26,426,565 144,843,754

Jofkf/Ls bfloTj 36,886,193 69,188,199

cu|Ld Joo tyf ;fk6L 4,026,843 2,333,580

shf{ tyf ;fk6L 1,030 8,904

ljQLo ;DklQ kl/zf]lwt d"Nodf -d'2tL_ 414,697,779 420,297,308

ljQLo ;DklQ gfkmf jf gf]S;fg dfkmt Fair Value df 1,008,492 1,015,074

hDdf rfn' ;DklQ 483,046,903 637,686,819

hDdf ;DklQ 512,406,968 664,466,886

OlSj6L / bfloTj
u}/ rfn' bfloTj
sd{rf/L lxt 3,511,507 3,230,237

Jofkf/Ls / cGo bfloTj 134,043 949,083

:yug s/ bfloTj - -

hDdf u}/ rfn' bfloTj 3,645,550 4,179,321

rfn' bfloTj
Jofkf/Ls / cGo bfloTj 168,438,495 344,749,315

hDdf rfn' bfloTj 168,438,495 344,749,315

OlSj6L
z]o/ k"FhL 200,000,000 200,000,000

;l~rt d'gfkmf 140,322,922 115,538,250

hDdf OlSj6L 340,322,922 315,538,250

hDdf OlSj6L / bfloTj 512,406,968 664,466,886

cGhnL /fO{ dlgif l3ld/] /d]Gb| /fodfemL slkn 9sfn o;} ldltsf] xfd|f] ;+nUg
k|d'v ljQ ljefu k|d'v ;~rfng clws[t k|d'v sfo{sf/L clws[t cWoIf k|ltj]bg cg';f/
l;= P= ldng a:g]t
;'dg 8+uf]n /lag ;fksf]6f ?k]z n'O{+6]n lbg]z ef/L ;fem]bf/
:jtGq ;~rfns :jtGq ;~rfns ;~rfns ;~rfns b]j P;f]l;P6\;
rf6{8{ PsfpG6]G6\;
ldltM ;fpg !% ut], @)&(
:yfgM sf7df8f}+

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 195

 Pg cfO{ ;L Plzof Soflk6n lnld6]8
Pg cfO{ ;L Plzof a}+s lnld6]8sf] k'0f{ :jfldTjsf]
gfkmf gf]S;fg ljj/0f / cGo lj:t[t cfo
>fj0f !, @)&* b]lv c;f/ #@, @)&( ;Dd
/sd ?=
ljj/0f o; jif{ ut jif{
;~rfng cfDbfgL
dr]{G6 a}ls+Ë ;]jfaf6 cfDbfgL 152,291,478 162,317,967

;fd'lxs nufgL sf]ifaf6 cfDbfgL 63,443,390 40,009,256

shf{ ;fk6 tyf ;fk6Laf6 cfDbfgL 63,161,142 43,625,787

Corporate Advisory af6 cfDbfgL 410,000 2,935,778

OlSjl6 lwtf]kqsf] lg;u{af6 cfDbfgL - 6,253,485

Fair Value dfkm{t ljQLo ;DklQdf ;fljsdf sfod gul/Psf] v'b gfkmf 6,582 4,127

nfef+; cfDbfgL 4,067,148 1,093,360

cGo cfDbfgL 1,889,034 89,270

hDdf ;~rfng cfDbfgL 285,255,609 256,329,029

;~rfng vr{
dr]{G6 a}ls+Ë vr{ 34,636,605 26,734,096

;fd"lxs nufgL sf]ifsf] vr{ 2,003,302 1,303,977

lwtf]kq lalqmdf sldzg - -

;~rfng d'gfkmf 248,615,702 228,290,956

u}/ ;~rfng vr{

sd{rf/L vr{ -sd{rf/L af]g; ;lxt_ 55,686,159 54,300,143

kl/;/ vr{ 6,469,029 5,654,306

lj1fkg tyf k|rf/ vr{ 1,205,950 2,279,278

;fdfGo k|zf;g vr{ 7,912,275 7,004,958

ljQLo vr{ 13,815 40,788

x|f; s§L tyf ckn]vg vr{ 4,757,017 3,573,822

cfos/ cl3sf] d'gfkmf 172,571,459 155,437,660

cfos/ 51,786,787 47,411,738

jif{sf] nflu d'gfkmf 120,784,671 108,025,922

cGo lj:t[t cfo / Joo

laqmLsf nflu pknAw nufgLdf v'b nfe - -

kl/eflift nfe of]hgfdf Actuarial gain/loss - -

hDdf cGo lj:t[t cfo / Joo - -

36fpg]
cGo lj:t[t cfo / Joodf s/ vr{ - -

jif{sf] nflu cGo lj:t[t cfo - -

O{lSj6L z]o/ wgLsf nflu 120,784,671 108,025,922

cGhnL /fO{ dlgif l3ld/] /d]Gb| /fodfemL slkn 9sfn o;} ldltsf] xfd|f] ;+nUg
k|d'v ljQ ljefu k|d'v ;~rfng clws[t k|d'v sfo{sf/L clws[t cWoIf k|ltj]bg cg';f/
l;= P= ldng a:g]t
;'dg 8+uf]n /lag ;fksf]6f ?k]z n'O{+6]n lbg]z ef/L ;fem]bf/
:jtGq ;~rfns :jtGq ;~rfns ;~rfns ;~rfns b]j P;f]l;P6\;
rf6{8{ PsfpG6]G6\;
ldltM ;fpg !% ut], @)&(
:yfgM sf7df8f}+

196
 Pg cfO{ ;L Plzof Soflk6n lnld6]8
Pg cfO{ ;L Plzof a}+s lnld6]8sf] k'0f{ :jfldTjsf]
gub k|jfx ljj/0f
>fj0f !, @)&* b]lv c;f/ #@, @)&( ;Dd
/sd ?=
ljj/0f o; jif{ ut jif{
s= sf/f]jf/ ;~rfngaf6 gub k|jfx
gub k|flKt 172,571,459 155,437,660

s/ cl3sf] v'b gfkmf - -

;dfof]hg - -

x|f; s|§L vr{ 4,757,017 3,573,822

Non Cash Finance Cost 13,815 40,788

Non Cash NFRS Adjustment in Rent 815,040 376,297

cfos/ e'QmfgL 53,693,697 47,839,475

nfef+z e'QmfgL 96,000,000 36,000,000

bfloTjdf -sdL_÷j[l4 176,029,550 229,544,621

nufgLdf -sdL_÷j[l4 6,582 17,796,736

d'2tL lgIf]kdf -sdL_÷j[l4 5,599,530 160,121,770

cGo ;DklQdf sdL÷-j[l4_ 32,629,482 26,073,455

sf/f]jf/ ;~rfngaf6 v'b gub k|jfx -!_ -110,960,403_ 136,735,224

v= ljQLo >f]t sf/f]jf/af6 gub k|jfx

z]o/ k"FhLdf -sdL_÷j[l4 - -

bL3{sfnLg C0fdf -sdL_÷j[l4 - -

ljQLo >f]t sf/f]jf/af6 v'b gub k|jfx -@_ - -

u= nufgL sf/f]jf/df gub k|jfx

d't{ ;DklQ -vl/b_÷laqm 6,781,893 5,498,778

cd't{ ;DklQ -vl/b_÷laqmL 674,893 1,976,483

nufgL sf/f]jf/df v'b gub k|jfx -#_ -7,456,786_ -7,475,261_

gub tyf gub ;dfgsf] v'b sdL÷-j[l4_ -!±@±#_ -118,417,189_ 129,259,963

gub tyf gub ;dfgsf] z'? df}Hbft 144,843,754 15,583,791

gub tyf gub ;dfgsf] clGtd df}Hbft 26,426,565 144,843,754

cGhnL /fO{ dlgif l3ld/] /d]Gb| /fodfemL slkn 9sfn o;} ldltsf] xfd|f] ;+nUg
k|d'v ljQ ljefu k|d'v ;~rfng clws[t k|d'v sfo{sf/L clws[t cWoIf k|ltj]bg cg';f/
l;= P= ldng a:g]t
;'dg 8+uf]n /lag ;fksf]6f ?k]z n'O{+6]n lbg]z ef/L ;fem]bf/
:jtGq ;~rfns :jtGq ;~rfns ;~rfns ;~rfns b]j P;f]l;P6\;
rf6{8{ PsfpG6]G6\;
ldltM ;fpg !% ut], @)&(
:yfgM sf7df8f}+

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 197

 Pg cfO{ ;L Plzof Soflk6n lnld6]8
Pg cfO{ ;L Plzof a}+s lnld6]8sf] k'0f{ :jfldTjsf]
OlSj6Ldf ePsf] kl/jtg ;DjGwL ljj/0f
>fj0f !, @)&* b]lv c;f/ #@, @)&( ;Dd
/sd ?=
ljj/0f z]o/ k'FhL ;l~rt d'gfkmf lgodsf/L sf]if ;fdflhs pQ/ hDdf
bfloTj sf]if
cf=j= @)&^÷&& sf] clGtd df}Hbft 200,000,000 38,805,177 4,293,932 413,220 243,512,328

z]o/ k'F+hL Hff/L - - - - -

jif{sf] nflu d'gfkmf - 108,025,922 - - 108,025,922

s/ kl5sf] cGo lj:t[t cfo / Joo - - - - -

;fwf/0f hu]8f sf]ifdf :tfGt/0f - - - - -

lgodsf/L sf]ifdf :tfGt/0f - 10,802,592 10,802,592 - -

;fdflhs pQ/bfloTj hu]8f sf]ifdf - 1,080,259 - 1,080,259 -

:tfGt/0f
;fdflhs pQ/bfloTj hu]8f sf]ifaf6 - 250,505 - 250,505 -
:tfGt/0f
;l~rt d'gfkmfdf :tfGt/0f - - - - -

nfef+; e'QmfgL - 36,000,000 - - 36,000,000

cf=j= @)&&÷&* sf] clGtd df}Hbft 200,000,000 99,198,752 15,096,524 1,242,974 315,538,250

z]o/ k'F+hL Hff/L - - - - -

jif{sf] nflu d'gfkmf - 120,784,671 - - 120,784,671

s/ kl5sf] cGo lj:t[t cfo / Joo - - - - -

lgodsf/L sf]ifdf :tfGt/0f - 12,078,467 12,078,467 - -

;fdflhs pQ/bfloTj hu]8f sf]ifdf - 1,207,847 - 1,207,847 -

:tfGt/0f
;fdflhs pQ/bfloTj hu]8f sf]ifaf6 - 674,462 - 674,462) -
:tfGt/0f
;l~rt d'gfkmfdf :tfGt/0f - - - - -

nfef+; e'QmfgL - 96,000,000 - - 96,000,000

cf=j= @)&*÷&( sf] clGtd df}Hbft 200,000,000 111,371,571 27,174,991 1,776,359 340,322,922

cGhnL /fO{ dlgif l3ld/] /d]Gb| /fodfemL slkn 9sfn o;} ldltsf] xfd|f] ;+nUg
k|d'v ljQ ljefu k|d'v ;~rfng clws[t k|d'v sfo{sf/L clws[t cWoIf k|ltj]bg cg';f/
l;= P= ldng a:g]t
;'dg 8+uf]n /lag ;fksf]6f ?k]z n'O{+6]n lbg]z ef/L ;fem]bf/
:jtGq ;~rfns :jtGq ;~rfns ;~rfns ;~rfns b]j P;f]l;P6\;
rf6{8{ PsfpG6]G6\;
ldltM ;fpg !% ut], @)&(
:yfgM sf7df8f}+

198
 ;xfos sDkgL
Pg cfO{ ;L Plzof n3'ljQ ljQLo
;+:yf lnld6]8sf] jflif{s ljj/0f

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 199

 Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf lnld6]8
jf;nft
>fj0f !, @)&* b]lv c;f/ #@, @)&( ;Dd
/sd ?=
k+"hL tyf bfloTj o; jif{ ut jif{
!= z]o/ k"+hL 1,739,440,000 1,739,440,000

@= hu]8f tyf sf]ifx? 1,408,904,300 835,868,717

#= C0fkq tyf a08 - -

$= ltg{ af+sL shf{ ;fk6 16,310,756,909 15,591,959,246

%= lgIf]k bfloTj 3,352,662,239 2,677,920,473

^= cfos/ bfloTj 250,986,320 1,224,073

&= cGo bfloTj 1,347,968,066 912,629,886

s"n k"+hL tyf bfloTj 24,410,717,834 21,759,042,394

;DklQ o; jif{ ut jif{

!= gub df}Hbft -l;Ssf ;d]t_ 1,445,522,884 3,399,508,151

@= dfu tyf cNk ;"rgf df k|fKt x'g] /sd 640,269,435 1,306,921,258

#= nufgL 11,500,000 11,500,000

$= shf{ ;fk6 21,847,350,905 16,891,667,024

%= l:y/ ;DklQ 132,725,618 128,166,343

^= u}/ a}+ls· ;DklQ - -

&= cGo ;DklQ 333,348,992 21,279,618

s"n ;DklQ 24,410,717,834 21,759,042,394

n]vfk/LIf0f gul/Psf]

200
 Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf lnld6]8
gfkmf gf]S;fg lx;fa
>fj0f !, @)&* b]lv c;f/ #@, @)&( ;Dd
/sd ?=
ljj/0f o; jif{ ut jif{
!= Jofh cfDbfgL 3,313,104,120 1,743,102,717

@= Jofh vr{ 1,822,577,861 703,362,507

v"b Aofh cfDbfgL 1,490,526,259 1,039,740,210

#= sldzg tyf cGo ;~rfng cfDbfgL 282,970,803 218,868,630

$= cGo ;~rfng cfDbfgL 556,319 -

%= ;6xL 36a9 cfDbfgL - -

s"n ;~rfng cfDbfgL 1,774,053,380 1,258,608,840

^= sd{rf/L vr{ 442,242,006 227,878,929

&= cGo ;~rfng vr{ 310,147,186 165,673,240

;Defljt gf]S;fgL Joj:yf cl3sf] ;~rfng d"gfkmf 1,021,664,188 865,056,672

*= ;Defljt gf]S;fgL Joj:yfx? 92,301,540 159,528,407

;~rfng d'gfkmf 929,362,647 705,528,265

(= u}/ ;~rfng cfDbfgL÷gf]S;fg 216,323 49,136,808

!)= ;Defljt gf]S;fgL Joj:yfaf6 lkmtf{ - -

lgoldt sf/f]jf/af6 ePsf] d"gfkmf 929,578,971 754,665,073

!!= c;fdfGo sf/]fjf/x?af6 ePsf] d"gfkmf÷vr{ - -

;Dk"0f{ sf/f]jf/ ;dfj]z kl5sf] v'b d"gfkmf 929,578,971 754,665,073

!@= sd{rf/L af]g; Aoa:yf 92,957,900 75,466,507

!#= cfos/ Joj:yf 250,986,320 208,789,139

v'b gfkmf÷gf]S;fg 585,634,751 470,409,426

n]vfk/LIf0f gul/Psf]

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 201

202
 ;xfos sDkgL
Pg cfO{ ;L Plzof ;]So'l/l6h\ lnld6]8sf]
jflif{s ljj/0f

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 203

 Pg cfO{ ;L Plzof ;]So'l/l6h\ lnld6]8
Pg cfO{ ;L Plzof a}+s lnld6]8sf] k'0f{ :jfldTjsf]
ljQLo l:ylt ljj/0f
>fj0f !, @)&* b]lv c;f/ #@, @)&( ;Dd
/sd ?=
ljj/0f o; jif{ ut jif{
;DklQ
u}/ rfn' ;DklQ
k|f]k/\l6h\, KnfG6 / pks/0f - -

cd't{ ;DklQ - -

ljQLo ;DklQ kl/zf]lwt d"Nodf -d'2tL_ - -

shf{ tyf ;fk6L - -

:yug s/ ;DklQ - -

hDdf u}/ rfn' ;DklQ - -

rfn' ;DklQ
gub tyf gub ;dfg 1,712,690 840,023

Jofkf/Ls ;DklQ - -

k|Lk]8 vr{ 2,925 -

cu|Ld Joo tyf ;fk6L 970,667 144,682

shf{ tyf ;fk6L - -

ljQLo ;DklQ kl/zf]lwt d"Nodf -d'2tL_ 66,500,000 62,014,797

ljQLo ;DklQ gfkmf jf gf]S;fg df{kmt Fair Value df - -

hDdf rfn' ;DklQ 69,186,282 62,999,503

hDdf ;DklQ 69,186,282 62,999,503

OSjL6L / bfloTj
u}/ rfn' bfloTj
sd{rf/L lxt - -

Jofkf/Ls / cGo bfloTj - -

:yug s/ bfloTj - -

hDdf u}/ rfn' bfloTj - -

rfn' bfloTj
Jofkf/Ls / cGo bfloTj 45,200 42,275

rfn' s/ bfloTj 2,210,803 531,865

hDdf rfn' bfloTj 2,256,003 574,140

OlSj6L
z]o/ k"FhL 60,000,000 60,000,000

;l~rt d'gfkmf 6,930,279 2,425,363

hDdf OlSj6L 66,930,279 62,425,363

hDdf OlSj6L / bfloTj 69,186,282 62,999,503

/f]zg cfrfo{ ;'/]z nD;fn ;Gtf]if co{fn o;} ldltsf] xfd|f] ;+nUg
cWoIf ;~rfns ;~rfns k|ltj]bg cg';f/
cz]if cof{n, l; P
ldlt M @)&(÷)%÷!& ;fem]bf/
:yfg M sf7df8f}+ P; Pd l; P;f]l;P6\;

206
 Pg cfO{ ;L Plzof ;]So'l/l6h\ lnld6]8
Pg cfO{ ;L Plzof a}+s lnld6]8sf] k'0f{ :jfldTjsf]
gfkmf gf]S;fg ljj/0f / cGo lj:t[t cfo
>fj0f !, @)&* b]lv c;f/ #@, @)&( ;Dd
/sd ?=
ljj/0f o; jif{ ut jif{
a|f]s/ z'Nsaf6 cfo - -

cGo cfDbgL 6,697,820 1,637,315

hDdf ;~rfng cfDbfgL 6,697,820 1,637,315

;~rfng vr{
SEBON z'Ns - -

;~rfng d'gfkmf 6,697,820 1,637,315

u}/ ;~rfng vr{

sd{rf/L vr{ -sd{rf/L af]g; ;lxt_ - -

kl/;/ vr{ - -

lj1fkg tyf k|rf/ vr{ - -

;fdfGo k|zf;g vr{ 126,846 56,500

ljQLo vr{ - -

x|f; s§L tyf ckn]vg vr{ - -

cfos/ cl3sf] d'gfkmf 6,570,974 1,580,815

cfos/ 2,210,803 531,865

jif{sf] nflu d'gfkmf 4,360,171 1,048,950

cGo lj:t[t cfo / Joo

laqmLsf nflu pknAw nufgLdf v'b nfe - -

kl/eflift nfe of]hgfdf Actuarial gain/loss - -

hDdf cGo lj:t[t cfo / Joo

36fpg]
cGo lj:t[t cfo / Joodf s/ vr{ - -

jif{sf] nflu cGo lj:t[t cfo - -

O{lSj6L z]o/ wgLsf nflu 4,360,171 1,048,950

/f]zg cfrfo{ ;'/]z nD;fn ;Gtf]if co{fn o;} ldltsf] xfd|f] ;+nUg
cWoIf ;~rfns ;~rfns k|ltj]bg cg';f/
cz]if cof{n, l; P
ldlt M @)&(÷)%÷!& ;fem]bf/
:yfg M sf7df8f}+ P; Pd l; P;f]l;P6\;

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 207

 Pg cfO{ ;L Plzof ;]So'l/l6h\ lnld6]8
Pg cfO{ ;L Plzof a}+s lnld6]8sf] k'0f{ :jfldTjsf]
gub k|jfx ljj/0f
>fj0f !, @)&* b]lv c;f/ #@, @)&( ;Dd
/sd ?=
ljj/0f o; jif{ ut jif{
s= sf/f]jf/ ;~rfngaf6 gub k|jfx
s/ cl3sf] v'b gfkmf 6,570,974 1,580,815

;dfof]hg
x|f; s|§L vr{ - -

nufgLdf c1ft nfe - -

cfos/ e'QmfgL 2,210,803 531,865

nfef+z e'QmfgL - -

bfloTjdf -sdL_ ÷ j[l4 1,823,682 254,870

nufgLdf -sdL_ ÷ j[l4 - -

d'2lt lgIf]kdf -sdL_ ÷ j[l4 4,485,203 62,014,797

cGo ;DklQdf sdL ÷ -j[l4_ 825,984 186,129

sf/f]jf/ ;~rfngaf6 v'b gub k|jfx -!_ 872,667 -61,034,589_

v= ljQLo >f]t sf/f]jf/af6 gub k|jfx

z]o/ k"FhLdf -sdL_ ÷ j[l4 - -

bL3{sfnLg C0fdf -sdL_ ÷ j[l4 - -

nfef+; cfDbfgL - -

ljQLo >f]t sf/f]jf/af6 v'b gub k|jfx -@_ - -

u= nufgL sf/f]jf/df gub k|jfx

d't{ ;DklQ -vl/b_ ÷ laqmL - -

cd't{ ;DklQ -vl/b_ ÷ laqm - -

nufgL sf/f]jf/df v'b gub k|jfx -#_ nufgL sf/f]jf/df v'b gub k|jfx -#_ - -

gub tyf gub ;dfgsf] v'b sdL ÷ -j[l4_ -!±@±#_ 872,667 -61,034,589_

gub tyf gub ;dfgsf] z'? df}Hbft 840,023 61,874,612

gub tyf gub ;dfgsf] clGtd df}Hbft 1,712,690 840,023

/f]zg cfrfo{ ;'/]z nD;fn ;Gtf]if co{fn o;} ldltsf] xfd|f] ;+nUg
cWoIf ;~rfns ;~rfns k|ltj]bg cg';f/
cz]if cof{n, l; P
ldlt M @)&(÷)%÷!& ;fem]bf/
:yfg M sf7df8f}+ P; Pd l; P;f]l;P6\;

208
 Pg cfO{ ;L Plzof ;]So'l/l6h\ lnld6]8
Pg cfO{ ;L Plzof a}+s lnld6]8sf] k'0f{ :jfldTjsf]
OlSj6Ldf ePsf] kl/jtg ;DjGwL ljj/0f
>fj0f !, @)&* b]lv c;f/ #@, @)&( ;Dd
/sd ?=
ljj/0f z]o/ k'FhL ;l~rt d'gfkmf hDdf
cf=j= @)&^÷&& sf] clGtd df}Hbft 60,000,000 1,376,413 61,376,413

z]o/ k'F+hL Hff/L - - -

jif{sf] nflu d'gfkmf - 1,048,950 1,048,950

s/ kl5sf] cGo lj:t[t cfo / Joo - - -

;fdfGo hu]8f sf]ifdf :tfGt/0f - - -

nfef+; e'QmfgL - - -

cf=j= @)&&÷&* sf] clGtd df}Hbft 60,000,000 2,425,363 62,425,363

z]o/ k'F+hL Hff/L - - -

jif{sf] nflu d'gfkmf - 4,360,171 4,360,171

cl3Nnf] cfly{s jif{sf] ;dfof]hg - 144,744 144,744

s/ kl5sf] cGo lj:t[t cfo / Joo - - -

;fdfGo hu]8f sf]ifdf :tfGt/0f - - -

nfef+; e'QmfgL - - -

cf=j= @)&*÷&( sf] clGtd df}Hbft 60,000,000 6,930,279 66,930,279

/f]zg cfrfo{ ;'/]z nD;fn ;Gtf]if co{fn o;} ldltsf] xfd|f] ;+nUg
cWoIf ;~rfns ;~rfns k|ltj]bg cg';f/
cz]if cof{n, l; P
ldlt M @)&(÷)%÷!& ;fem]bf/
:yfg M sf7df8f}+ P; Pd l; P;f]l;P6\;

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 209

210
 cfly{s jif{ @)&*÷&( sf] a}+ssf] jflif{s x/ lx;fj :jLs[ltsf] qmddf g]kfn /fi6« a}+saf6
lbOPsf] lgb]{zg pk/ Joj:yfkgsf] hjfkm M
!= n]vfk/LIfsn] n]vfk/LIf0f k|ltj]]bgdf cf}+NofPsf s}lkmotx? k|fyldstfk"j{s ;'wf/sf qmddf /x]sf] tyf o:tf s}lkmotx?
bf]xf]l/g glbg] Joj:yf ldnfpg] hfgsf/L u/fpFb5f}+ .

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 211

 Pg cfO{ ;L Plzof a}+s ln=
sf] k|aGwkqdf k|:tfljt ;+zf]wg÷yksf] tLg dxn] ljj/0f

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

$= a}s
+ sf] p2]Zo k|flKtsf nflu ul/g] sfdx? M $= a}s
+ sf] p2]Zo k|flKtsf nflu ul/g] sfdx? M o'lge;{n a}l+ sË cjwf/0ff
sIf_ gofF yk -sIf_ a}s
+ n] cfjZostf cg';f/ k|rlnt sfg"g cg'?k a}s + n] k|bfg ul//x]sf]
adf]lhdsf] k|lqmof k'/f u/L lgofds a}l+ sË ;]jf ;'ljwfnfO{ yk a[xt
lgsfox?sf] :jLs[lt lnO{ s'g} :jb]zL jf agfpg Pj+ kl/is[t ;]jf k|bfg
ljb]zL kmd{, sDkgL, ;+3 ;+:yf;Fu ;+oQ' m ug{ .
nufgL u/L jf gu/L jf a}s + sf] ;xfos
sDkgL :yfkgf u/L jf a}s + n] cGo
;+:yfx?;Fu ;xsfo{ u/L jf a}s + n] Ph]G6
lgo'Qm u/L ljk|i] f0f -/]ld6]G;_ ;DaGwL
Joj;fo ug{ ;Sg]5 .
-sq_ gofF yk -sq_ a}s
+ n] cfjZostf cg';f/ k|rlnt sfg"g o'lge;{n a}l+ sË cjwf/0ff
adf]lhdsf] k|lqmof k'/f u/L lgofds cg'?k a}s + n] k|bfg ul//x]sf]
lgsfox?sf] :jLs[lt lnO{ s'g} :jb]zL jf a}l+ sË ;]jf ;'ljwfnfO{ yk a[xt
ljb]zL kmd{, sDkgL, ;+3 ;+:yf;Fu ;+oQ' m agfpg Pj+ kl/is[t ;]jf k|bfg
nufgL u/L jf gu/L jf a}s + sf] ;xfos ug{ .
sDkgL :yfkgf u/L Credit Rating
;DaGwL Joj;fo ug{ ;Sg]5 .
-s1_ gofF yk -s1_ a}s
+ n] cfjZostf cg';f/ k|rlnt sfg"g o'lge;{n a}l+ sË cjwf/0ff
adf]lhdsf] k|lqmof k'/f u/L lgofds cg'?k a}s + n] k|bfg ul//x]sf]
lgsfox?sf] :jLs[lt lnO{ s'g} :jb]zL jf a}l+ sË ;]jf ;'ljwfnfO{ yk a[xt
ljb]zL kmd{, sDkgL, ;+3 ;+:yf;Fu ;+oQ' m agfpg Pj+ kl/is[t ;]jf k|bfg
nufgL u/L jf gu/L jf a}s + sf] ;xfos ug{ .
sDkgL :yfkgf u/L ;'grfFbLsf] lwtf]df
shf{ k|jfx ug]{ ;DaGwL Joj;fo ug{
;Sg]5 .

-vs_ gofF yk -vs_ a}s

+ n] o'lge;{n a}l+ sË cjwf/0ff
Bill of lading, Railway Receipt,
Debenture tyf Bond nfO{ lwtf]sf] cg'?k a}s + n] k|bfg ul//x]sf]
?kdf :jLsf/ u/L shf{ tyf cGo a}l+ sË a}l+ sË ;]jf ;'ljwfnfO{ yk a[xt
;'ljwf pknAw u/fpg] . agfpg Pj+ kl/is[t ;]jf k|bfg
ug{ .
-vv_ gofF yk -vv_ a}s
+ n] cfjZostf cg';f/ k|rlnt sfg"g o'lge;{n a}l+ sË cjwf/0ff
adf]lhdsf] k|lqmof k'/f u/L lgofds cg'?k a}s + n] k|bfg ul//x]sf]
lgsfox?sf] :jLs[lt lnO{ a}s
+ cfk}m+ n] jf a}l+ sË ;]jf ;'ljwfnfO{ yk a[xt
cGo ;+:yf;Fu ;xsfo{ u/L jf a}s + n] agfpg Pj+ kl/is[t ;]jf k|bfg
Ph]G6 lgo'Qm u/L z]o/ tyf 8]l/e]l6A;\ ug{ .
nufotsf j:t'x?sf] sf/f]af/ ug]{ .

212
 ljBdfg Joj:yf k|:tfljt Joj:yf s}lkmot
-vu_ gofF yk -vu_ a}s
+ n] cfjZostf cg';f/ k|rlnt sfg"g o'lge;{n a}l+ sË cjwf/0ff
adf]lhdsf] k|lqmof k'/f u/L lgofds cg'?k a}s + n] k|bfg ul//x]sf]
lgsfox?sf] :jLs[lt lnO{ a}s
+ cfkm}n] jf a}l+ sË ;]jf ;'ljwfnfO{ yk a[xt
a}s+ n] ;xfos sDkgL vf]nL jf a}s
+ n] cGo agfpg Pj+ kl/is[t ;]jf k|bfg
;+:yf;Fu ;xsfo{ u/L jf a}s + n] Ph]G6 ug{ .
lgo'Qm u/L ljB'tLo e'QmfgL ;]jf jf
ljB'tLo e'QmfgL k|bfos ;]jf jf jfn]6
Joj:yfkg ;]jf ;+rfng ug]{ .
-v3_ gofF yk -v3_ a}s
+ n] cfjZostf cg';f/ k|rlnt sfg"g o'lge;{n a}l+ sË cjwf/0ff
adf]lhdsf] k|lqmof k'/f u/L lgofds cg'?k a}s + n] k|bfg ul//x]sf]
lgsfox?sf] :jLs[lt lnO{ ;xfos sDkgL a}l+ sË ;]jf ;'ljwfnfO{ yk a[xt
:yfkgf u/L jf gu/L jf a}s + n] cGo agfpg Pj+ kl/is[t ;]jf k|bfg
;+:yf;Fu ;xsfo{ u/L jf a}s + n] Ph]G6 ug{ .
lgo'Qm u/L ;DklQ Joj:yfkg -P;]6
Dofg]hd]G6_ ;DaGwL sfo{ ug{ ;Sg]5 .
-vª_ gofF yk -vª_ a}s
+ n] cfjZostf cg';f/ k|rlnt sfg"g o'lge;{n a}l+ sË cjwf/0ff
adf]lhdsf] k|lqmof k'/f u/L lgofds cg'?k a}s + n] k|bfg ul//x]sf]
lgsfox?sf] :jLs[lt lnO{ s'g} :jb]zL jf a}l+ sË ;]jf ;'ljwfnfO{ yk a[xt
ljb]zL kmd{, sDkgL, ;+3 ;+:yf;Fu ;+oQ' m agfpg Pj+ kl/is[t ;]jf k|bfg
nufgL u/L jf gu/L jf a}s + sf] ;xfos ug{ .
sDkgL :yfkgf u/L hLjg aLdf ;DaGwL
Joj;fo ug{ ;Sg]5 .
-vr_ gofF yk -vr_ a}s + n] cfjZostf cg';f/ k|rlnt sfg"g o'lge;{n a}l+ sË cjwf/0ff
adf]lhdsf] k|lqmof k'/f u/L lgofds cg'?k a}s + n] k|bfg ul//x]sf]
lgsfox?sf] :jLs[lt lnO{ s'g} :jb]zL jf a}l+ sË ;]jf ;'ljwfnfO{ yk a[xt
ljb]zL kmd{, sDkgL, ;+3 ;+:yf;Fu ;+oQ' m agfpg Pj+ kl/is[t ;]jf k|bfg
nufgL u/L jf gu/L jf a}s + sf] ;xfos ug{ .
sDkgL :yfkgf u/L lghL{jg aLdf ;DaGwL
Joj;fo ug{ ;Sg]5 .
-v5_ gofF yk -v5_ a}s+ n] cfjZostf cg';f/ k|rlnt sfg"g o'lge;{n a}l+ sË cjwf/0ff
adf]lhdsf] k|lqmof k'/f u/L lgofds cg'?k a}s + n] k|bfg ul//x]sf]
lgsfox?sf] :jLs[lt lnO{ s'g} :jb]zL jf a}l+ sË ;]jf ;'ljwfnfO{ yk a[xt
ljb]zL kmd{, sDkgL, ;+3 ;+:yf;Fu ;+oQ' m agfpg Pj+ kl/is[t ;]jf k|bfg
nufgL u/L jf gu/L jf a}s + sf] ;xfos ug{ .
sDkgL :yfkgf u/L jf a}s + n] cGo
;+:yfx?;Fu ;xsfo{ u/L jf a}s + n] Ph]G6
lgo'Qm u/L a}l+ sË tflnd ;DaGwL
Joj;fo ug{ ;Sg]5 .

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 213

 ljBdfg Joj:yf k|:tfljt Joj:yf s}lkmot
-vh_ gofF yk -vh_ a}s+ n] cfjZostf cg';f/ k|rlnt sfg"g o'lge;{n a}l+ sË cjwf/0ff
adf]lhdsf] k|lqmof k'/f u/L lgofds cg'?k a}s + n] k|bfg ul//x]sf]
lgsfox?sf] :jLs[lt lnO{ s'g} :jb]zL jf a}l+ sË ;]jf ;'ljwfnfO{ yk a[xt
ljb]zL kmd{, sDkgL, ;+3 ;+:yf;Fu ;+oQ' m agfpg Pj+ kl/is[t ;]jf k|bfg
nufgL u/L jf gu/L jf a}s + sf] ;xfos ug{ .
sDkgL :yfkgf u/L jf a}s
+ n] cGo ;+:yfx?;Fu
;xsfo{ u/L jf a}s
+ n] Ph]G6 lgo'Qm u/L jf
gu/L Lifestyle Banking (App, Channel,
Web Channel, Social Media Channel,
Open Banking P+jd cGo Lifestyle
Banking ;DaGwL Products/Services)
;DaGwL Joj;fo ug{ ;Sg]5 .
-vem_ gofF yk -vem_ a}s
+ n] cfjZostf cg';f/ k|rlnt sfg"g o'lge;{n a}l+ sË cjwf/0ff
adf]lhdsf] k|lqmof k'/f u/L lgofds cg'?k a}s + n] k|bfg ul//x]sf]
lgsfox?sf] :jLs[lt lnO{ s'g} :jb]zL jf a}l+ sË ;]jf ;'ljwfnfO{ yk a[xt
ljb]zL kmd{, sDkgL, ;+3 ;+:yf;Fu ;+oQ' m agfpg Pj+ kl/is[t ;]jf k|bfg
nufgL u/L jf gu/L jf a}s + sf] ;xfos ug{ .
sDkgL :yfkgf u/L jf a}s
+ n] cGo ;+:yfx?;Fu
;xsfo{ u/L jf a}s
+ n] Ph]G6 lgo'Qm u/L jf
gu/L Digital Tranformation (Paperless,
organization, Robotic Process,
Automation, Cloud Competency,
Customer Relationship, Mangement,
Business Process Management, Third
Party Collaboratoin, Pj+ cGo Digital
Transformation Projects) ;DaGwL Joj;fo
ug{ ;Sg]5 .
-v~f_ goFf yk -v~f_ a}s
+ n] cfjZostf cg';f/ k|rlnt sfg"g o'lge;{n a}l+ sË cjwf/0ff
adf]lhdsf] k|lqmof k'/f u/L lgofds cg'?k a}s + n] k|bfg ul//x]sf]
lgsfox?sf] :jLs[lt lnO{ s'g} :jb]zL jf a}l+ sË ;]jf ;'ljwfnfO{ yk a[xt
ljb]zL kmd{, sDkgL, ;+3 ;+:yf;Fu ;+oQ' m agfpg Pj+ kl/is[t ;]jf k|bfg
nufgL u/L jf gu/L jf a}s + sf] ;xfos ug{ .
sDkgL :yfkgf u/L jf a}s
+ n] cGo ;+:yfx?;Fu
;xsfo{ u/L jf a}s+ n] Ph]G6 lgo'Qmu/L jf
gu/L Information Technology (Core
Banking System, IT Network and
System Administration, Disaster
Recovery, Hardware Support, EFT
Switch Management, Third Pary
CollaborationsPj+ cGo IT Projects)
;DaGwL Joj;fo ug{ ;Sg]5 .

214
 ljBdfg Joj:yf k|:tfljt Joj:yf s}lkmot
-v6_ gofF yk -v6_ a}s
+ n] cfjZostf cg';f/ k|rlnt sfg"g o'lge;{n a}l+ sË cjwf/0ff
adf]lhdsf] k|lqmof k'/f u/L lgofds cg'?k a}s + n] k|bfg ul//x]sf]
lgsfox?sf] :jLs[lt lnO{ s'g} :jb]zL jf a}l+ sË ;]jf ;'ljwfnfO{ yk a[xt
ljb]zL kmd{, sDkgL, ;+3 ;+:yf;Fu ;+oQ' m agfpg Pj+ kl/is[t ;]jf k|bfg
nufgL u/L jf gu/L jf a}s + sf] ;xfos ug{ .
sDkgL :yfkgf u/L jf a}s + n] cGo
;+:yfx?;Fu ;xsfo{ u/L jf a}s + n] Ph]G6
lgo'Qm u/L jf gu/L Information
Security (Application Security,
Network Security, IT Operations
Security Pj+ cGo IT Cyber Security
related) ;DaGwL Joj;fo ug{ ;Sg]5 .

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 215

 Pg cfO{ ;L Plzof a}+s ln=
sf] lgodfjnLdf k|:tfljt ;+zf]wg÷yksf] tLg dxn] ljj/0f

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

#!= ;~rfnsx?sf] kfl/>lds, eQf / ;'ljwf #!= ;~rfnsx?sf] kfl/>lds, eQf / ;'ljwf
;DaGwL Joj:yfM ;DaGwL Joj:yfM
-!_ ;~rfnsn] kfpg] dfl;s kfl/>lds, a}7s -!_ ;~rfnsn] kfpg] dfl;s kfl/>lds, a}7s
eQf, b}lgs tyf e|d0f eQf / cGo ;'ljwf eQf, b}lgs tyf e|d0f eQf / cGo ;'ljwf
b]xfo adf]lhd x'g5] g\ M b]xfo adf]lhd x'g5] g\ M

c= a}7s eQf c= a}7s eQf ;~rfns ;ldltsf] lhDd]jf/L

cWoIf M ?= @),)))÷– k|lt a}7s cWoIf M ?= #),)))÷– k|lt a}7s cg'?k ;~rfns ;ldltsf
;b:o M ?= !^,)))÷– k|lt a}7s ;b:o M ?= @$,)))÷– k|lt a}7s cWoIfHo" tyf ;~rfnsHo"x?sf]
oftfoft vr{ M jf:tljs oftfoft vr{ M jf:tljs kfl/>lds, eQf tyf
;'ljwfx?df ;d;fdlos
;dfof]hg ug{ cfjZos b]lvPsf]
x'gfn] .

cf= b}lgs e|d0f eQf cf= b}lgs e|d0f eQf ;~rfns ;ldltsf] lhDd]jf/L
cg'?k ;~rfns ;ldltsf
s_ g]kfndf M s_ g]kfndf M cWoIfHo" tyf ;~rfnsHo"x?sf]
!=sf7df8f}+÷kf]v/fM !=sf7df8f}+÷kf]v/fM kfl/>lds, eQf tyf
?=!),))) ÷– b}lgs ?=!%,))) ÷– b}lgs ;'ljwfx?df ;d;fdlos
@=cGo :yfgM @=cGo :yfgM ;dfof]hg ug{ cfjZos b]lvPsf]
?= *,)))÷– b}lgs ?= !@,)))÷– b}lgs x'gfn] .

v_ ef/tdfM v_ ef/tdfM
!=dxfgu/Lo zx/x?dfM !=dxfgu/Lo zx/x?dfM
ef=?= !%,)))÷– b}lgs ef=?=@@,%))÷– b}lgs
@=cGo zx/x?dfM @=cGo zx/x?dfM
ef=?= !),)))÷– b}lgs ef=?= !%,)))÷– b}lgs
u_ ljb]zdfM u_ ljb]zdfM
!=ef/t afx]s cGo ;fs{ b]zx?df !=ef/t afx]s cGo ;fs{ b]zx?df
USD !%) b}lgs USD @@% b}lgs
@=cGo PlzofnL b]zx?df @=cGo PlzofnL b]zx?df
USD @)) b}lgs USD #)) b}lgs
3=cGo b]zx?df 3=cGo b]zx?df
USD #)) b}lgs USD $%) b}lgs

gf]6 M ;~rfnsx?sf] e|d0fdf vfg]÷a:g] gf]6 M ;~rfnsx?sf] e|d0fdf vfg]÷a:g]

Joj:yf a}+sn] g} ldnfPsf] cj:yfdf b}lgs Joj:yf a}+sn] g} ldnfPsf] cj:yfdf b}lgs
e|d0f eQf k|bfg ul/g] 5}g . e|d0f eQf k|bfg ul/g] 5}g .

216
 ljBdfg Joj:yf
O= cGo ;'ljwfx?
s_ cWoIfnfO{ kqklqsf tyf
6]nLkmf]g÷df]afO{n eQf jfkt
Psd'i6 ?= @),)))÷– k|lt dlxgf
tyf ;~rfnsnfO{ kqklqsf tyf
6]nLkmf]g÷df]afO{n eQf jfkt
Psd'i6 ?=!&,)))÷– k|lt dlxgf .
v_ b'3{6gf aLdfM
!=cWoIfsf] jflif{s aLdf z'Ns
?=^,))) ÷– df ga9\g] u/L .
@=;b:osf] jflif{s aLdf z'Ns
?=$,))) ÷– df ga9\g] u/L .
3_ cWoIf tyf ;~rfnsnfO{
:jf:Yo ljdf cGtu{t jflif{s ljdf
z'Ns ?= &$,)))÷– df ga9\g]
u/L .
Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&(
k|:tfljt Joj:yf s}lkmot
O= cGo ;'ljwfx? ;~rfns ;ldltsf] lhDd]jf/L
cg'?k ;~rfns ;ldltsf
s_ cWoIfnfO{ kqklqsf tyf cWoIfHo" tyf ;~rfnsHo"x?sf]
6]nLkmf]g÷df]afO{n eQf jfkt kfl/>lds, eQf tyf
Psd'i6 ?= #),)))÷– k|lt dxLgf ;'ljwfx?df ;d;fdlos
tyf ;~rfnsnfO{ kqklqsf tyf ;dfof]hg ug{ cfjZos b]lvPsf]
6]nLkmf]g÷df]afO{n eQf jfkt x'gfn] .
Psd'i6 ?=@%,%))÷– k|lt dlxgf .
v_ b'3{6gf aLdfM
!=cWoIfsf] jflif{s aLdf z'Ns
?=(,))) ÷– df ga9\g] u/L .
@=;b:osf] jflif{s aLdf z'Ns
?=^,))) ÷– df ga9\g] u/L .
3_ cWoIf tyf ;~rfnsnfO{
:jf:Yo ljdf cGtu{t jflif{s ljdf
z'Ns ?= @,%),)))÷– df ga9\g]
u/L .
217
 nufgLstf{ ;DaGw
u'gf;f] ;Daf]wg
a}+ssf] @$cf}F jflif{s ;fwf/0f ;ef @)&*÷!@÷@) df cfdL{
clkm;;{ Sna, eb|sfnL, sf7df8f}+}df ;DkGg ePsf] lyof] .
5nkmn ;qdf z]o/wgL dxfg'efjx?n] /fVg' ePsf] a}+ssf]
ljQLo tyf ;~rfng k|bz{g ;DalGwt u'gf;f] tyf lh1f;fsf]
k|d'v sfo{sf/L clws[t /f]zg s'df/ Gof}kfg]n] ;Gtf]ifhgs
?kdf ;Daf]wg ug{' ePsf] lyof] .
u'gf;f] btf{ ;+oGq
!= nufgLstf{n] a}+ssf] j]a;fO{6 df uP/ cfÇgf] u'gf;f] btf{
ug{ ;Sg' x'G5 .
@= a}+ssf] x6 nfO{g gDa/ !^^))!&&&&! df ;Dks{ u/L
u'gf;f] btf{ ug{ ;Sg' x'G5 .
nuflgstf{n] btf{ u/fpg' ePsf] u'gf;f]x? a}+sn] lg/Gt/
cg'udg u/L ;dod} ;Daf]wg ub{} cfPsf] 5 .
218
nuflgstf{sf] ;'rgfsf] clwsf/
!= jflif{s ;fwf/0f ;ef ;DalGwt hfgsf/L ;fwf/0f ;ef
ldltsf] @! lbg cl3 k|sfzg u/]sf] 5 . pQm ;'rfgfdf
;fwf/0f ;efsf] ldlt, :yn, ;dosf ;fy} 5nkmnsf]
laifo;'rL lj:t[t ljj/0f klg k|sfzg u/]sf] 5 .
@= a}+sn] jflif{s ljQLo ljj/0f, n]vfk/LIfs k|ltj]bg,
;~rfns k|ltj]bg cfÇgf nuflgstf{sf] kx'rdf /fv]sf]
5 . pQm ljj/0f / k|ltj]bgx? nufgLstf{nfO{ ;lhn}
pknAw u/fPsf] 5 .
#= jflif{s ;fwf/0f ;ef ;DalGwt ;'rfgf a}+ssf] j]a;fO{6df
klg pknAw u/fPsf] 5 .
$= jflif{s ;fwf/0f ;ef ;DalGwt ;'rgfdf ;ef ;DalGwt
hfgsf/L / lgb{l] zsfx? ;dfj]z x'gs ' f ;fy} dtbfg k|so[ fsf]
hfgsf/L pknAw u/fPsf] 5 . :jod\ pkl:yt x'g g;Sg]
z]o/wgLn] k|fS] ;L lgo'lQm ug]{ Joj:yf pknAw u/fPsf] 5 .
 zfvf ;~hfn
-k|ltj]bg tof/ x'Fbf ;Dd_

k|b]z ! uf}/bxf afudtL afnfh'

/dfOnf] bds rf]s ldr}{of hfjnfv]n
ef]hk'/ latf{df]8 uf}zfnf sf8f3fl/
n]6f· uf}l/u~h alb{af; :ofk|m'a]l;
/f]8z]if rf]s bds rf]s lghu9 afn'jf6f/
em'Dsf lbËnf wg'iffwfd k'/fgf] g}sfk
O{nfd ufO{3f6 an/f sfnf]k'n
/fgLldN; P/Lof b'xjL ljZjf zfvf ;+fv'
emfkf ahf/ lbQm]n xl/jg afnsf]6
O6x/L w/fg k|d'v zfvf dn+ujf k'/fgf] l7dL
;'?·f cf]vn9'·f lk8f/L rf]s skf]{/]6 clkm; zfvf
k':knfn rf]s lemnlemn] xl/k'/ ;+vd'n
Ogf?jf wgs'6f dx]Gb|gu/ – wg'iff afuahf/
zlgZr/] dfg]eGHofË lnÍ/f]8 k]lK;sf]nf
k|sfzk'/ lkmlbd xl/k'jf{ skg
pnf{af/L w'nfaf/L dxfb]jf ;f]x|v'§]
;Nn]/L Dof+Un'Ë lt?x6 ag]kf
kr?sL lxn] dxfu8LdfO{ kfFrvfn
rf/kfg] xf6 vf]nf ltgsf}l/of s'n]Zj/
6+sLl;gjf/L a'9Lu+uf dxfnIdL eujfgk'/ ;f}/fxf
kfv|Laf; dw]z k|b]z n+u8L aQL;k'tnL
rGb|u9L g/xf kgf}tL
j]njf/L /fhla/fh nf]xf/k§L s+nsL
kmfNu'gGb rf]s kfj/ xfp; rf]s–la/u+h hgsk'/ ;fdfv'zL
s]/fjf/L s6xl/of nfnaGbL zfvf an]kmL
a}s'+7] ;ux/f hL/fejgL kmlk{ª
km'lª\nª km]6f nxfg uf]7f6f/
s]rgf sjn sf]NxjL lhtk'/ ;fg]kf
a'4rf]s – ;'G;/L ;a}nf rGb|lgufxk'/ b/af/dfu{
ky/L kmQ]k'/ hu/gfyk'/ k'nrf]s
s6f/L sljnf;L rqm3§f uf]bfj/L ls6gL
ah{' ;D;L ;ftbf]jf6f]
l;/xf afudtL k|b]z
la/f6gu/ b'jfsf]6
sfsF8le§f sn}of /fdsf]6 k'tnL;8s
alnof a/yjf af}ynL uf]+ua'
la/f6gu/ d]g /f]8 l;d/f ejfgLk'/ Go"/f]8 ;'Gb/Lhn
t/x/f u?8f zfvf sf]6]Zj/ cgfdgu/
a'wjf/] aonaf; /fw]/fw] l;gfd+un
la/f6rf]s la/u+h aflgof6f/ uf]Nkm'6f/
u|fdyfd uf]nahf/ Gof}kfg] ufpF ;'s]wf/f
b]jfgu~h a+s'n ahf/ sf};n6f/ d+unahf/
latf{ahf/, emfkf ldlynf :joDe" l;Gw'nL zfvf
uf}/
afFsL csf]{ k[i7df===

Pg cfO{ ;L Plzof a}+s ln= jflˆ{s k|ltj]bg @)&*÷&( 219

 ===clwNnf] k[i7af6 lg/Gt/
zfvf ;~hfn
-k|ltj]bg tof/ x'Fbf ;Dd_

uh'/L eLdkm]bL bdf}nL enjf/L s0ff{nL k|b]z

;t'+un nugv]n kfn'ª6f/ sf]xnk'/ ;'v]{t
df5fkf]v/L w'lnv]n b'DsLaf; 3f]/fxL ?s'd
l;tfkfO{nf a]qfjtL la/f}6f g]kfnuGh >Lgu/
Ujfsf]{ eQmk'/ b'n]uf}8f tD3f; 8lNnahf/
1fg]Zj/ rfalxn ledfb 8«fOe/ 6f]n b}n]v
dgd}h' x]6f}+8f bnbn] h'd|L d'u'
l8lNnahf/ a6f/ n]s;fO{8 kf]v/f tf}lnxjf h'Dnf /f]8
uLtfgu/ g/]kmf6 c?0fvf]nf a]naf; h'Dnf zfvf
5]qkf6L rfkfufpF s[lif h+u/jf hfh/sf]6
dgx/L xflsd rf]s cd/fk'/L tfdgu/ sflnsf]6
ldqkfs{ a'9flgns07 sfjf;f]tL a'4rf]s
uN5L gf/fo0f3f6 cd/l;+x rf]s jgjfl6sf ;'b'/ klZrd k|b]z
6\of·nfkmfF6 rgf}nL s'Zdf tfg;]g ;fFkm]au/
dGyln yfgsf]6 cfFa'v}/]gL a'6jn kf6g
lqk'/]Zj/ af]8] u}8fsf]6 k/f;L 88]Nw'/f
v;Lahf/ gfukf]v/L n]vgfy t'n;Lk'/ k'gaf{;
6]s' rl/sf]6 uf]/vf ab{3f6 j]bsf]6
dWo afg]Zj/ ynL n'lDagL k|b]z ks8L kxndfgk'/
lqz'nL af]x/f6f/ u}+8fxjf aemf·
v'dn6f/ gofF /f]8–lazfn ahf/ /fd dlGb/ – a'6jn afF;u9L l6sfk'/
6f]vf rNgfv]n dl0fu|fd l;of/L afx'lgof
dxf/fhu~h af}4 lz;xlgof u9jf lbkfon
lrtjg Go" afg]Zj/ /fhdfu{ rf}/fxf axfb'/u~h afh'/f
vf]sgf sdnfbL d'lu{of lbªu/gu/ nDsL
6fF8L k~rsGof, g'jsf]6 ndxL uf]lku+h bf]wf/f rfFbgL
dxfb]ja];L ;Demgf rf]s b]jLgu/ rf}dfnf
lslt{k'/ u08sL k|b]z du|fu9L ldng rf]s bfr{'nf
vf8Lrf}/ 8'd|] nagL v}/]gL wgu9L rf}/fx
7d]n gf}8fF8f ;f}km;f{l6sf/ b]jsf]6f rf]s cQl/of
e}l;kf6L a]gL dxf/fhu+h – slknj:t' lhtk'/ $ wgu9L xl:k6n nfO{g
lsnfun Go' /f]8 kf]v/f n'lDagL vh'/f dx]Gb|gu/
vfgLvf]nf a];L;x/ ;fnemfl08 bLkgu/ x;'lnof
7'nf]e¥ofË gofF k'n e'/LufpF lkk|xjf rf]s hf]zLk'/
ef]6flx6L a'9L ahf/ Oldlnof wswsL
ltGr'nL jfln· ;'gjn c3f{vfFrL
wflb· a];L afemkf6g e}/xjf lnjª
9'+u]wf/f g;{/L rf]s k;f{ofË rGb|f}6f z+s/k'/
eG8f/f afUn'· ?b|k'/ dfemujf
nflhDkf6 kf]v/f e'dxL lqe'jg rf]s
wfs]{ au/ sf]l7xfjf zflGtrf]s zfvf
a;]gL kfj/xfp; rf]s ?s'dsf]6 dl0fu|fd $

220
 Pg cfO{ ;L Plzof a}+s ln=
sf7df8f}+, g]kfn
k|j]z kq
!= z]o/wgLsf] gfd M
@= 7]ufgf M
#= z]o/wgL kl/ro ÷ lxtu|fxL vftf g+= M
$= z]o/ k|df0fkq g+= M
%= lnPsf] z]o/ ;+Vof M

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

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

k|f]S;L kmf/fd
>L ;~rfns ;ldlt
Pg cfO{ ;L Plzof a}+s ln=
sf7df8f}+, g]kfn .
ljifo M k|ltlglw lgo'Qm u/]sf] jf/] .
dxfzo,
========================lhNnf ============================ d=g=kf=÷p=d=g=kf=÷g=kf=÷uf=kf= j8f g+= ======== a:g] d÷xfdL ========
===================================================================== n] To; sDkgLsf] z]o/wgLsf] x}l;otn] ldlt @)&( k'; @( ut],
z'qmaf/sf lbg x'g] kRrL;f}+ jflif{s ;fwf/0f ;efdf d÷xfdL :jo+ pkl:ylt eO{ 5nkmn tyf lg0f{odf ;xefuL x'g g;Sg] ePsfn]
pQm ;efdf d]/f]÷xfd|f] tkm{af6 efu lng tyf dtbfg ug{sf nflu ===================== lhNnf ======================
d=g=kf=÷p=d=g=kf=÷g=kf=÷uf=kf= j8f g+= ========a:g] >L ====================================================================== nfO{
d]/f]÷xfd|f] k|ltlglw lgo'Qm u/L k7fPsf] 5'÷k7fPsf 5f}+ .

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

k|ltlglw lgo'Qm ePsf] JolQmsf] lgj]bs M
x:tfIf/sf] gd'gf M b:tvt M
gfd M z]o/ k|df0fkq gDa/ M
z]o/wgL kl/ro gDa/÷ l8Dof6 vftf g+= M z]o/wgL kl/ro gDa/÷ l8Dof6 vftf g+= M
z]o/ ;+Vof M
ldlt M
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