g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t

lgb]{zg, @)&( df
;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
qm=;+ lgb{]zg÷a'Fbf g+ ljwdfg Joj:yf ;+zf]lwt Joj:yf
1. O=k|f=lg=g+= !÷)&( sf] * jfl0fHo a}+sx?n] cf=j @)*)÷*! b]lv Capital Adequacy * jfl0fHo a}+sx?n] cf=j @)*)÷*! b]lv Capital Adequacy Framework 2015
a'Fbf g+= ! df ;+zf]wg . Framework 2015 df Joj:yf ePadf]lhdsf] Countercyclical Buffer df Joj:yf ePadf]lhdsf] Countercyclical Buffer sfod ug'{ kg]{5 . cf=j
sfod ug'{ kg]{5 . @)*)÷*! sf] cGTo;Dddf o:tf] Buffer )=% k|ltzt sfod ug'{kg]{5 .

2. O=k|f= lgb]{zg g+= a}+s tyf ljQLo ;+:yfn] xf]6n tyf /]i6'/]G6, kz'k+IfL kfng, lgdf{0f a}+s tyf ljQLo ;+:yfn] xf]6n tyf /]i6'/]G6, kz'k+IfLkfng, lgDff{0f -l;d]G6, 808L,
@÷)&( sf] a'Fbf g+ * If]q;Fu ;DalGwt shf{ / ?= % s/f]8;Ddsf] cGo ;a} If]qdf k|jfx ePsf] O{F6f÷Ans, kfO{K;\ P08 lkml6Ë;\ nufotsf pBf]udf k|jflxt shf{ ;d]t_, lzIff,
sf] pka'Fbf -%_ df shf{nfO{ C0fLsf] cg'/f]wdf pBf]u÷Joj;fosf] gub k|jfx tyf cfDbfgL] :jf:Yo If]q;Fu ;DalGwt shf{ tyf af9L, klx/f], e"sDk h:tf k|fs[lts÷b}jL k|sf]kaf6
;+zf]wg . ljZn]if0f u/L cfjZostf / cf}lrTosf] cfwf/df a'emfpg'kg]{ Aofhsf] k|efljt ePsf kl/of]hgfdf nufgLdf /x]sf] shf{ / ?= % s/f]8;Dd cGo ;a} If]qdf
slDtdf !) k|ltzt /sd c;'n pk/ u/L b]xfosf zt{x?sf] cwLgdf /xL k|jfx ePsf] shf{nfO{ C0fLsf] cg'/f]wdf pBf]u÷Joj;fosf] gub k|jfx tyf cfDbfgL]
shf{sf] k'g/tflnsLs/0f tyf k'g/;+/rgf ug{ ;lsg]5 . ljZn]if0f u/L cfjZostf / cf}lrTosf] cfwf/df a'emfpg'kg]{ Aofhsf] slDtdf !)
k|ltzt /sd c;'n pk/ u/L b]xfosf zt{x?sf] cwLgdf /xL shf{sf] k'g/tflnsLs/0f
-!_ o:tf] k'g/tflnsLs/0f /÷jf k'g/;+/rgf @)*) c;f/ d;fGtleq tyf k'g/;+/rgf ug{ ;lsg]5 .
ul/;Sg' kg]{5 .
-@_ @)&( r}t d;fGtdf ;lqmo ju{df auL{s/0f ePsf] shf{nfO{ -!_ o:tf] k'g/tflnsLs/0f /÷jf k'g/;+/rgf @)*) k'; d;fGtleq ul/;Sg' kg]{5 .
k'g/tflnsLs/0f /÷jf k'g/;+/rgf ug{ ;lsg]5 . -@_ @)&( r}t d;fGtdf ;lqmo ju{df auL{s/0f ePsf] shf{nfO{ k'g/tflnsLs/0f
-#_ pko'{Qm adf]lhd k'g/tflnsLs/0f /÷jf k'g/;+/rgf ul/Psf /÷jf k'g/;+/rgf ug{ ;lsg]5 .
shf{x?df % k|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{kg]{5 . -#_ pko'{Qm adf]lhd k'g/tflnsLs/0f /÷jf k'g/;+/rgf ul/Psf shf{x?df % k|ltzt
-$_ o;/L k'g/tflnsLs/0f /÷jf k'g/;+/rgf ul/Psf] shf{x?nfO{ h'g shf{ gf]S;fgL Joj:yf sfod ug'{kg]{5 .
ju{df auL{s/0f ul/Psf] 5 ;f]xL ju{df auL{s/0f ug'{kg]{5 . -$_ o;/L k'g/tflnsLs/0f /÷jf k'g/;+/rgf ul/Psf] shf{x?nfO{ h'g ju{df juL{s/0f
ul/Psf] 5 ;f]xL ju{df juL{s/0f ug'{kg]{5 .

3. O=k|f=lgb]{zg g+= -!_ o; lgb]{zg adf]lhd juL{s/0f ul/Psf shf{ tyf laN; vl/bsf] -!_ o; lgb]{zg adf]lhd juL{s/0f ul/Psf shf{ tyf laN; vl/bsf] nflu aSof}tf
@÷)&( sf] a'Fbf g+ ( nflu aSof}tf ;fFjf /sdsf] cfwf/df b]xfo adf]lhd shf{ gf]S;fgL ;fFjf /sdsf] cfwf/df b]xfo adf]lhd shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 M–
sf] pka'Fbf -!_ df Joj:yf sfod ug'{ kg]{5 M– shf{ juL{s/0f Go"gtd shf{ gf]S;fgL Joj:yf
;+zf]wg . shf{ juL{s/0f Go"gtd shf{ gf]S;fgL Joj:yf -s_ c;n !=@% k|ltzt
-s_ c;n !=# k|ltzt -v_ ;'Id lgu/fgL % k|ltzt
-v_ ;'Id lgu/fgL % k|ltzt -u_ sd;n @% k|ltzt
-u_ sd;n @% k|ltzt -3_ z+sf:kb %) k|ltzt
-3_ z+sf:kb %) k|ltzt -ª_ v/fa !)) k|ltzt
-ª_ v/fa !)) k|ltzt

4. O=k|f=lgb]{zg g+= -@_ Ps jif{ eGbf a9L u|]; cjlw ePsf phf{ nufotsf k"jf{wf/ -@_ Ps jif{ eGbf a9L u|]; cjlw ePsf phf{ nufotsf k"jf{wf/ lgdf{0f;Fu
@÷)&( sf] a'Fbf g+ ( lgdf{0f;Fu ;DalGwt kl/of]hgfx?df k|jflxt c;n shf{x?sf] u|]; ;DalGwt kl/of]hgfx?df k|jflxt c;n shf{x?sf] u|]; cjlw;Dd k|To]s jif{
sf] pka'Fbf -@_ df cjlw;Dd k|To]s jif{ ;dfg'kflts ?kdf shf{ gf]S;fgL Joj:yf u/L ;dfg'kflts ?kdf shf{ gf]S;fgL Joj:yf u/L clGtd jif{ !=@% k|ltzt ;fdfGo shf{
;+zf]wg . clGtd jif{ !=# k|ltzt ;fdfGo shf{ gf]S;fgL Joj:yf sfod ug{ gf]S;fgL Joj:yf sfod ug{ ;lsg] 5 .
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg, @)&( df
;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
;lsg] 5 .
pbfx/0fsf] nflu, s'g} shf{sf] u|]; cjlw $ jif{ /x]5 eg] To:tf]
shf{sf] nflu klxnf] jif{ )=#@% k|ltzt, bf];|f] jif{ )=^% k|ltzt , t]>f]
jif{ )=(&% k|ltzt / rf}yf] jif{b]lv !=# k|ltzt ;fwf/0f shf{ gf]S;fgL
Joj:yf sfod ug{ ;lsg] 5 .
5. O=k|f=lgb]{zg g+= -#_ /]zd, h'6, skf; nufotsf s[lif v]tL / Joj;flos ?kdf ul/g]
@÷)&( sf] a'Fbf g+ ( cfFk, ;'Gtnf, h'gf/, df};d, lsjL, 8«ofug k|m'6, sfutL, lnrL, Pef]sf8f]
sf] pka'Fbf -#_ df h:tf kmnk"mn v]tLsf nflu k|bfg ul/Psf] shf{df klxnf] jif{ )=@
;+zf]wg . k|ltzt, bf];|f] jif{ )=^ k|ltzt / t]>f] jif{b]lv ! k|ltzt ;fwf/0f shf{
gf]S;fgL Joj:yf sfod ug{ ;lsg]5 .
6. O=k|f=lgb]{zg g+= -ª_ a}+s tyf ljQLo ;+:yfaf6 shf{ k|jfx ePsf kl/of]hgfsf] pTkfbg
@÷)&( sf] a'Fbf g+ ( Ifdtf (Production Capacity) lj:tf/ x'g] ;'lglZrt eO{ nufgLdf x'g]
sf] pka'Fbf -$_ sf] ª j[l4 jf cGo nfutdf j[l4 h:tf sf/0fn] z'?df tf]lsPsf] shf{ e'QmfgL
df ;+zf]wg . ug]{ cjlw (Repayment Schedule) df shf{ r'Qmf ug{ ;Sg] l:ylt
g/x]sf C0fLdWo] /fli6«o k|fyldstfdf /x]sf xfO{8«f]kfj/, s]jnsf/,
l;d]G6, tf/] xf]6n jf cGo k"jf{wf/ lgdf{0f ;DaGwL kl/of]hgfx?nfO{
b]xfosf zt{ k'/f u/L k'g/tflnsLs/0f /÷jf k'g/;+/rgf u/]sf]
cj:yfdf !=# k|ltztdfq shf{ gf]S;fgL Joj:yf sfod ug{ ;lsg] 5 .
o;/L k'g/tflnsLs/0f /÷jf k'g/;+/rgf ul/Psf shf{nfO{ c;n
shf{sf] ?kdf juL{s/0f ug{ ;lsg] 5 .
-c_ kl/of]hgf lgliqmo geO{ ;~rfng d} /x]sf] jf ;~rfng z'?
x'g] qmddf /x]sf] x'g'kg]{, /
-cf_ z'?df shf{ k|jfx ubf{ lgwf{/0f ul/Psf] u|]; -Moratorium_
cjlw eGbf kl5sf] cjlwdf kfs]sf] Aofh k'FhLs[t u/L cfDbfgL afWg
gkfOg] .
-O_ a}+s tyf ljQLo ;+:yfaf6 kl/of]hgfsf] pTkfbg Ifdtf
(Production Capacity) lj:tf/ ePsf] ;'lglZrt ug'kg]{ .
7. O=k|f=lgb]{zg g+= -r_ a}+s tyf ljQLo ;+:yfn] s'v'/fkfng Joj;fosf nflu k|jfx
@÷)&( sf] a'Fbf g+ ( u/]sf] shf{ a8{ˆn' /f]usf sf/0f ;fljssf] e'QmfgL tflnsf jf zt{
sf] pka'Fbf -$_ sf] r adf]lhd r'Qmf ug{ g;Sg] eO{ shf{ k'g/;+/rgf jf k'g/tflnsLs/0f ug'{
df ;+zf]wg . k/]df Ps k6snfO{ C0fLsf] C0f ltg]{ lnlvt of]hgf, lwtf] ;'/If0fsf]
kof{Kttf / eljiodf C0f ltg{ ;Sg] Ifdtfsf cfwf/df k'g;+/rgf jf
k'g/tflnsLs/0f u/]sf] cj:yfdf !=# k|ltzt dfq shf{ gf]S;fgL Joj:yf
sfod ug{ ;Sg] u/L k'g/tflnsLs/0f÷k'g/;+/rgf ug{ ;lsg] 5 . o;/L
k'g/tflnsLs/0f÷k'g/;+/rgf ul/Psf shf{x?nfO{ c;n shf{sf] ?kdf
juL{s/0f ug{ ;lsg] 5 .
pbfx/0fsf] nflu, s'g} shf{sf] u|]; cjlw $ jif{ /x]5 eg] To:tf] shf{sf] nflu
klxnf] jif{ )=#@% k|ltzt, bf];|f] jif{ )=^% k|ltzt , t]>f] jif{ )=(&% k|ltzt /
rf}yf] jif{b]lv !=@% k|ltzt ;fwf/0f shf{ gf]S;fgL Joj:yf sfod ug{ ;lsg] 5 .
-#_ /]zd, h'6, skf; nufotsf s[lif v]tL / Joj;flos ?kdf ul/g] cfFk, ;'Gtnf,
h'gf/, df};d, lsjL, 8«ofug k|m'6, sfutL, lnrL, Pef]sf8f] h:tf kmnk"mn v]tLsf
nflu k|bfg ul/Psf] shf{df klxnf] jif{ )=@ k|ltzt, bf];|f] jif{ )=^ k|ltzt / t]>f]
jif{b]lv !=@% k|ltzt ;fwf/0f shf{ gf]S;fgL Joj:yf sfod ug{ ;lsg]5 .
-ª_ a}+s tyf ljQLo ;+:yfaf6 shf{ k|jfx ePsf kl/of]hgfsf] pTkfbg Ifdtf
(Production Capacity) lj:tf/ x'g] ;'lglZrt eO{ nufgLdf x'g] j[l4 jf cGo
nfutdf j[l4 h:tf sf/0fn] z'?df tf]lsPsf] shf{ e'QmfgL ug]{ cjlw (Repayment
Schedule) df shf{ r'Qmf ug{ ;Sg] l:ylt g/x]sf C0fLdWo] /fli6«o k|fyldstfdf
/x]sf xfO{8«f]kfj/, s]jnsf/, l;d]G6, tf/] xf]6n jf cGo k"jf{wf/ lgdf{0f ;DaGwL
kl/of]hgfx?nfO{ b]xfosf zt{ k'/f u/L k'g/tflnsLs/0f /÷jf k'g/;+/rgf u/]sf]
cj:yfdf !=@% k|ltztdfq shf{ gf]S;fgL Joj:yf sfod ug{ ;lsg] 5 . o;/L
k'g/tflnsLs/0f /÷jf k'g/;+/rgf ul/Psf shf{nfO{ c;n shf{sf] ?kdf juL{s/0f
ug{ ;lsg] 5 .
-c_ kl/of]hgf lgliqmo geO{ ;~rfng d} /x]sf] jf ;~rfng z'? x'g] qmddf
/x]sf] x'g'kg]{, /
-cf_ z'?df shf{ k|jfx ubf{ lgwf{/0f ul/Psf] u|]; -Moratorium_ cjlw eGbf
kl5sf] cjlwdf kfs]sf] Aofh k'FhLs[t u/L cfDbfgL afWg gkfOg] .
-O_ a}+s tyf ljQLo ;+:yfaf6 kl/of]hgfsf] pTkfbg Ifdtf (Production Capacity)
lj:tf/ ePsf] ;'lglZrt ug'kg]{ .
-r_ a}+s tyf ljQLo ;+:yfn] s'v'/fkfng Joj;fosf nflu k|jfx u/]sf] shf{
a8{ˆn' /f]usf sf/0f ;fljssf] e'QmfgL tflnsf jf zt{ adf]lhd r'Qmf ug{ g;Sg] eO{
shf{ k'g/;+/rgf jf k'g/tflnsLs/0f ug'{ k/]df Ps k6snfO{ C0fLsf] C0f ltg]{
lnlvt of]hgf, lwtf] ;'/If0fsf] kof{Kttf / eljiodf C0f ltg{ ;Sg] Ifdtfsf cfwf/df
k'g;+/rgf jf k'g/tflnsLs/0f u/]sf] cj:yfdf !=@% k|ltzt dfq shf{ gf]S;fgL
Joj:yf sfod ug{ ;Sg] u/L k'g/tflnsLs/0f÷k'g/;+/rgf ug{ ;lsg] 5 . o;/L
k'g/tflnsLs/0f÷k'g/;+/rgf ul/Psf shf{x?nfO{ c;n shf{sf] ?kdf juL{s/0f ug{
;lsg] 5 .
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg, @)&( df
;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
8. O=k|f=lg=g+= @÷)&( sf] -c_ a}+s tyf ljQLo ;+:Yffx?n] lglZrt k|of]hg gv'n]sf clwljsif{ -c_ a}+s tyf ljQLo ;+:Yffx?n] lglZrt k|of]hg gv'n]sf clwljsif{ shf{
a'Fbf g+= @% -c_ df shf{ (Overdraft), lwtf] shf{ (Mortgage Loan), ;DklQ shf{ (Overdraft), lwtf] shf{ (Mortgage Loan), ;DklQ shf{ (Property Loan), JolQmut
;+zf]wg . (Property Loan), JolQmut cfjlws shf{ -Personal Term Loan), cfjlws shf{ -Personal Term Loan), ;]o/sf] lwtf]df k|bfg ul/Psf] shf{ nufot
;]o/sf] lwtf]df k|bfg ul/Psf] shf{ nufot h'g;'s} zLif{ssf JolQmut h'g;'s} zLif{ssf JolQmut k|of]hgsf shf{x? k|lt u|fxs ?= %) nfv;Dd dfq k|jfx
k|of]hgsf shf{x? k|lt u|fxs ?= %) nfv;Dd dfq k|jfx ug{ ;Sg]5g\ . ug{ ;Sg]5g\ . 3/÷hUuf lwtf] /fvL o:tf] gofF shf{ k|jfx ubf{, shf{ yk jf shf{
3/÷hUuf lwtf] /fvL o:tf] gofF shf{ k|jfx ubf{, shf{ yk jf shf{ gjLs/0f ubf{ shf{ / ;f]sf] lwtf] ;'/If0fsf] Fair Market Value aLrsf] cg'kft
gjLs/0f ubf{ shf{ / ;f]sf] lwtf] ;'/If0fsf] Fair Market Value aLrsf] (Loan to Value Ratio) a9Ldf %) k|ltzt;Dd dfq sfod ug'{ kg]{5 .
cg'kft (Loan to Value Ratio) sf7df8f}+ pkTosfleq a9Ldf #)
k|ltzt / cGo :yfgsf] xsdf a9Ldf $) k|ltzt;Dd dfq sfod ug'{
kg]{5 .
9. O=k|f=lgb]{zg g+= @ sf] Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] ?= %) s/f]8 jf ;f] eGbf a9Lsf] Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] ?= %) s/f]8 jf ;f] eGbf a9Lsf] shf{ pkof]u
a'Fbf g+=#$ df ;+zf]wg shf{ pkof]u ug]{ C0fLnfO{ shf{ k|jfx jf gjLs/0f ubf{ C0fL ;+:yfsf] ug]{ C0fLnfO{ shf{ k|jfx jf gjLs/0f ubf{ C0fL ;+:yfsf] qm]l86 /]l6Ë Ph]G;Laf6
. qm]l86 /]l6Ë Ph]G;Laf6 ul/Psf] /]l6ËnfO{ shf{ d"NofÍgsf] cfwf/sf] ?kdf
ul/Psf] /]l6ËnfO{ shf{ d"NofÍgsf] cfwf/sf] ?kdf lngk'g]{5 . t/, of] Joj:yf
lngk'g]{5 . Ohfhtkqk|fKt æ3Æ ju{sf n3'ljQ ljQLo ;+:yfx?nfO{ k|jfx x'g] shf{sf] xsdf
clgjfo{ x'g] 5}g .
10. O=k|f=lgb]{zg g+= @ sf] Ohfhtkqk|fKt ;+:yfx?n] ;DalGwt C0fLaf6 n]gf /sd c;'npk/ ubf{ Ohfhtkqk|fKt ;+:yfx?n] ;DalGwt C0fLaf6 n]gf /sd c;'npk/ ubf{ ;j{k|yd
a'Fbf g+=$@ df ;+zf]wg ;j{k|yd c;'npk/ ug'{kg]{ Aofh /sd ;Dk"0f{ ?kdf c;'npk/ ug'{ kg]{ 5 c;'npk/ ug'{kg]{ Aofh /sd ;Dk"0f{ ?kdf c;'npk/ ug'{ kg]{ 5 / afFsL /sd ;fFjfdf
. / afFsL /sd ;fFjfdf cfjZos lx;fjldnfg ug{' kg]{5 . cfjZos lx;fjldnfg ug{' kg]{5 . ls:tfaGbLdf r'Qmf ug]{ u/L k|jfx ePsf] shf{sf]
xsdf jSof}tf ls:tfsf cfwf/df ;a} eGbf k'/fgf] ls:tf c;'npk/ ug{sf nflu afwf
kg]{ 5}g .
11. O=k|f=lgb]{zg g+= xfn gePsf] . $&= C0f c;'nL ubf{sf] lwtf]sf] ljj/0f k7fpg] ;DaGwdf .
@÷)&( sf] a'Fbf g+ a}+s tyf ljQLo ;+:yfn] C0f c;'nL ubf{ lgb]{zg kmf/d g+ @=& adf]lhdsf] 9fFrfdf
$& yk u/L qmd;+Vof ;DalGwt ;'kl/j]If0f ljefudf q}dfl;s ?kdf ljj/0f k7fpg' kg{]5 .
ldnfg .
12. g]=/f= a}+s lgb]{zg xfn gePsf] . lwtf]sf] lwtf]sf] lwtf]
kmf/d g+ @=& yk . lwtf]
d"NofÍg /sd d"NofÍsg ;sf/÷lnnfd
l;=g+ sf] s}lkmot
?= -shf{ k|jfx /sd ?= ubf{sf] /sd
lsl;d
ubf{_ -lnnfd ubf{_ ?=

13. O=k|f=lg=g+=#÷)&( sf] dflh{g k|s[ltsf] z]o/ lwtf] shf{sf] Psn u|fxs shf{ ;Ldf -Single dflh{g k|s[ltsf] z]o/ lwtf] shf{sf] Psn u|fxs shf{ ;Ldf -Single Obligor Limit_ M
a'Fbf g+= $ df ;+zf]wg Obligor Limit_ M s'g} Ps jf ;a} Ohfhtkqk|fKt ;+:yfx?af6 z]o/ lwtf]df k|jfx x'g] dflh{g k|s[ltsf]
. s'g} Ps jf ;a} Ohfhtkqk|fKt ;+:yfx?af6 z]o/ lwtf]df k|jfx x'g] shf{sf] clwstd Psn u|fxs shf{ ;Ldf (Single Obligor Limit) s'n ?= !%
dflh{g k|s[ltsf]] shf{sf] clwstd Psn u|fxs shf{ ;Ldf -Single s/f]8 sfod ul/Psf] 5 . lwtf]kq ahf/df nufgL ug]{ d'Vo p2]Zon] :yfkgf ePsf
Obligor Limit_ s'n ?= !@ s/f]8 sfod ul/Psf] 5 . ;+:yfut nufgLstf{x?sf nflu o:tf] shf{sf] clwstd ;Ldf ? @) s/f]8 sfod
ldlt @)&*.)%.)* k"j{ s'g} C0fLnfO{ ;LdfeGbf a9L shf{ k|jfx ePsf] ul/Psf] 5 .
eP To:tf] shf{nfO{ qmlds ?kn] 36fpFb} nuL shf{sf] e'QmfgL cjlw jf o:tf] shf{ k|jfx ug]{ a}+s tyf ljQLo ;+:yfn] shf{ k|jfx jf gjLs/0f ubf{ pQm ;Ldf
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg, @)&( df
;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
;f] ldltaf6 Ps jif{ dWo] h'g klxn] x'G5 ;f] cjlw leq lgoldt ggf3]sf] olsg u/]/ dfq shf{ k|jfx÷gjLs/0f ug'{ kg]{5 . tf]lsPsf] ;Ldf gf3L shf{
ul/;Sg' kg]{5 . k|jfx jf gjLs/0f u/]df a}+s tyf ljQLo ;+:yfn] pQm shf{df ztk|ltzt shf{
o:tf] shf{ k|jfx ug]{ a}+s tyf ljQLo ;+:yfn] shf{ k|jfx jf gjLs/0f gf]S;fgL Joj:yf sfod ug'{ kg]{5 .
ubf{ pQm ;Ldf ggf3]sf] olsg u/]/ dfq shf{ k|jfx÷gjLs/0f ug'{ kg]{5
. tf]lsPsf] ;Ldf gf3L shf{ k|jfx jf gjLs/0f u/]df a}+s tyf ljQLo
;+:yfn] pQm shf{df ztk|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .

14. O=k|f=lg=g+= #÷)&( -s_ sf7df8f}+ pkTosfleqsf] l/on:6]6 shf{ / ;f]sf] lwtf] -s_ l/on:6]6 shf{ / ;f]sf] lwtf] ;'/If0fsf] Fair Market Value aLrsf] cg'kft
a'Fbf g+= !@ -$s_ df ;'/If0fsf] Fair Market Value aLrsf] cg'kft (Loan to Value Ratio) (Loan to Value Ratio) a9Ldf %) k|ltzt;Dd dfq sfod ug'{ kg]{5 . t/, lghL
;+zf]wg . a9Ldf $) k|ltzt / cGo :yfgsf] xsdf a9Ldf %) k|ltzt;Dd dfq cfjf;Lo 3/ shf{ (Personal Residential Home Loan) / lgodfg';f/ btf{ eO{
sfod ug'{ kg]{5 . t/, gLlh cfjf;Lo 3/ shf{ (Personal Residential ;~rfngdf /x]sf g]kfn ;/sf/af6 :jLs[lt k|fKt 3/ lgdf{0f Joj;fo
Home Loan) / lgodfg';f/ btf{ eO{ ;~rfngdf /x]sf g]kfn sDkgL÷kl/of]hgfx?nfO{ cfjf;Lo 3/ lgdf{0fsf] nflu k|bfg ul/g] shf{sf] xsdf
;/sf/af6 :jLs[lt k|fKt 3/ lgdf{0f Joj;fo sDkgLx?nfO{ cfjf;Lo 3/ o:tf] cg'kft - Loan to Value Ratio_ a9Ldf ^) k|ltzt;Dd sfod ug{ ;lsg]5 .
lgdf{0fsf] nflu k|bfg ul/g] shf{sf] xsdf o:tf] cg'kft - Loan to
Value Ratio_ a9Ldf ^) k|ltzt;Dd sfod ug{ ;lsg]5 .
15. O=k|f=lgb]{zg g+= ;+:yfsf] ljb]zL ljlgdosf] b}lgs v'b cj:yf a9Ldf k|fylds k'FhLsf] #) ;+:yfsf] ljb]zL ljlgdosf] b}lgs v'b cj:yf cl3Nnf] qodf;sf] k|fylds k'FhLsf]
%÷)&( sf] Af'Fbf g+= ( k|ltzt;Dd x'g] u/L ;Ldf sfod ul/Psf] 5 . v'b cj:yf pQm ;LdfeGbf a9Ldf #) k|ltzt;Dd x'g]u/L ;Ldf sfod ul/Psf] 5 . v'b cj:yf pQm ;LdfeGbf
sf] pka'Fbf -%_ df a9L x'g uPdf ;+:yf :jo+n] To:tf] cj:yfnfO{ ;Ldfleq Nofpg k|of; a9L x'g uPdf ;+:yf :jo+n] To:tf] cj:yfnfO{ ;Ldfleq Nofpg k|of; ug'{ kg]{5 . !
;+zf]wg . ug'{ kg]{5 . ! dlxgfleq klg ;+:yfn] v'b cj:yfnfO{ ;Ldfleq gNofPdf dlxgfleq klg ;+:yfn] v'b cj:yfnfO{ ;Ldfleq gNofPdf g]kfn /fi6« a}+s P]g, @)%*
g]kfn /fi6« a}+s P]g, @)%* adf]lhd sf/afxL x'g]5 . v'b cj:yf u0fgf adf]lhd sf/afxL x'g]5 . v'b cj:yf u0fgf ubf{ kl/jTo{ ljb]zL d'b|f lgIf]k bfloTj
ubf{ kl/jTo{ ljb]zL d'b|f lgIf]k bfloTj (Foreign Currency Deposit (Foreign Currency Deposit Liablility) tyf clu|d ljb]zL ljlgdo vl/b÷laqmL
Liablility) tyf clu|d ljb]zL ljlgdo vl/b÷laqmL nufot cGo nufot cGo Derivatives x?sf /sd ;d]tnfO{ ;dfof]hg ug'{ kg]{5 .
Derivatives x?sf /sd ;d]tnfO{ ;dfof]hg ug'{ kg]{5 .
16. O=k|f=lgb]{zg g+= ^ sf] -v_ cfGtl/s n]vfk/LIfsaf6 lgoldt ?kdf cfGtl/s n]vfk/LIf0f -v_ cfGtl/s n]vfk/LIfsaf6 lgoldt ?kdf cfGtl/s n]vfk/LIf0f u/fpg' kg]{5 .
Af'Fbf g+= sf] pka'Fbf @ - u/fpg' kg]{5 . cfGtl/s n]vfk/LIf0fsf] sfo{ Outsource ug]{ ePdf cfGtl/s n]vfk/LIf0fsf] sfo{ Outsource ug]{ ePdf k]zfut k|df0fkqk|fKt
v_ df ;+zf]wg . k]zfut k|df0fkqk|fKt JolQm÷;+:yfnfO{ lgo'Qm ug{ ;lsg]5 . ;fy}, JolQm÷;+:yfnfO{ lgo'Qm ug'{kg]{5 . ;fy}, cfGtl/s n]vfk/LIf0fsf] sfo{ Outsource
;DalGwt ;+:yfn] cfˆgf] Ps hgf clws[tnfO{ ;Dks{ clws[tsf] ug]{ ePdf ;DalGwt ;+:yfn] cfˆgf] Ps hgf clws[tnfO{ n]vfk/LIf0f ;ldltsf] ;b:o
lhDd]jf/L tf]Sg' kg]{5 . cfGtl/s n]vfk/LIfsn] sDtLdf q}dfl;s ?kdf ;lrjsf] lhDd]jf/L tf]Sg' kg]{5 . cfGtl/s n]vfk/LIfsn] sDtLdf q}dfl;s ?kdf
cfˆgf] k|ltj]bg l;w} n]vfk/LIf0f ;ldlt ;dIf k]z ug]{ Joj:yf ug'{ kg]{5 cfˆgf] k|ltj]bg ;Lw} n]vfk/LIf0f ;ldlt ;dIf k]z ug]{ Joj:yf ug'{ kg]{5 . pQm
. pQm k|ltj]bgdf b]xfosf ljifox? ;d]t ;dfj]z ePsf] x'g' kg]{5 M– k|ltj]bgdf b]xfosf ljifox? ;d]t ;dfj]z ePsf] x'g' kg]{5 M–
17. O=k|f=lgb]{zg g+= ^ sf] gePsf] Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] sd{rf/Lsf] 5gf}6, ;?jf, a9'jf tyf kb:yfkg
Af'Fbf g+= ^ df ! yk ubf{ tflnd nufot ;l6{lkms]zg sf];{ (Certification Courses) lnPsf] eP To:tf]
u/L qmd ;Vof ldnfg ljz]if of]UotfnfO{ ;d]t cfwf/sf] ?kdf lng' kg]{5 .
ug]{ .
18. O=k|f=lgb]{zg g+= xfn gePsf] . k|fOe]6 OlSjl6 tyf e]Gr/ Soflk6nsf] z]o/ (Equity) df ul/Psf] s'n nufgL
*÷)&( sf] a'Fbf g+= # /sdnfO{ k'FhLsf]if u0fgf ubf{ k|fylds k'FhLaf6 36fO{ k'FhLsf]if sfod ug{ clgjfo{ x'g]
sf] pka'Fbf -$_ yk 5}g .
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg, @)&( df
;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
u/L qmd;+Vof ldnfg .
19. g]=/f= a}+s lgb]{zg !=cfjlws shf{ M !=cfjlws shf{ M
kmf=g+=(=# -s_ sf] o; cGtu{t kg{] cfjlws shf{ (Term Loan) eGgfn] k'FhLut k|s[ltsf] o; cGtu{t kg{] cfjlws shf{ (Term Loan) eGgfn] Ps jif{eGbf j9L cjlwsf] nflu
k|li6s/0f sf] ! df vr{sf] nflu Ps jif{eGbf j9L cjlwsf] nflu k|jfx ePsf] shf{nfO{ k|jfx ePsf] shf{nfO{ ;Demg' kb{5 . Ps jif{eGbf sd cjlwsf] cfjlws shf{ ePdf
;+zf]wg . ;Demg' kb{5 . Ps jif{eGbf sd cjlwsf] cfjlws shf{ ePdf cNksfnLg cjlwsf] shf{ zLif{sdf hgfpg' kg{]5 . To;}u/L ls:tfjGbLdf jf Psd'i6
cNksflng cjlwsf] shf{ zLif{sdf hgfpg' kg{]5 . To;}u/L ls:tfjGbLdf c;'n ug{] u/L k|jflxt s'g} klg cjlwsf] cfjf;Lo 3/ shf{, l/on :6]6 shf{,
jf Psd'i6 c;'n ug{] u/L k|jflxt s'g} klg cjlwsf] cfjf;Lo 3/ shf{, xfo/kr{]h shf{ nufotsf cGo zLif{sdf kg{] u/L k|jflxt cfjlws shf{ o;cGtu{t
l/on :6]6 shf{, xfo/kr{]h shf{ nufotsf cGo zLif{sdf kg{] u/L ghgfO{ ;DalGwt zLif{sdf g} hgfpg' kg{]5 .
k|jflxt cfjlws shf{ o; cGtu{t ghgfO{ ;DalGwt zLif{sdf g} hgfpg'
kg{]5 .
20. O=k|f=lgb]{zg g+= xfn gePsf] . ;xefuL ;b:ox?n] ;dfg ?kdf shf{ gf]S;fgL Joj:yf sfod ug]{ Joj:yf ldnfpg] .
!!÷)&( sf] a'Fbf g+
!) sf] -9_ yk u/L
qmd;+Vof ldnfg .
21. O=k|f=lgb]{zg ljut # jif{b]lv ;+:yf / ;+:yfsf ;~rfns clgjfo{ gub df}Hbft afx]s Rffn' tyf cl3Nnf] cf=j= df ;+:yf clgjfo{ gub df}Hbft afx]s cGo s'g} sf/afxLdf
g+=!$÷)&( cGo s'g} sf/afxLdf gk/]sf] . gk/]sf] .
sf] a'Fbf g+= % sf]
pka'Fbf -s_ -!_ O{ df
;+zf]wg .
22. O=k|f=lgb]{zg xfn gePsf] . shf{ tyf ;fk6sf] Aofhb/ lgwf{/0f ubf{ Pp6} k|s[ltsf shf{ tyf ;fk6sf] Aofhb/
g+=!%÷)&( cGt/ @ k|ltzt laGb'eGbf a9Ln] km/s kfg{ kfO{g] 5}g .
sf] a'Fbf g+= # sf]
pka'Fbf -&_ yk u/L
qmd;+Vof ldnfg .
23. O=k|f=lgb]{zg a}+s tyf ljQLo ;+:yfn] pka'Fbf g+= @ adf]lhdsf] cf};t Jofhb/ cGt/ a}+s tyf ljQLo ;+:yfn] pka'Fbf g+= @ adf]lhdsf] cf};t Jofhb/ cGt/ dfl;s ?kdf
g+=!%÷)&( dfl;s ?kdf sfod ug{'kg]{ 5 / ;f] gu/]df b]xfo adf]lhdsf] ;a} sfod ug{'kg]{ 5 / ;f] gu/]df b]xfo adf]lhdsf] ;a} sf/afxL x'g]5, t/ ;d:ofu|:t
sf] a'Fbf g+= $ sf] sf/afxL x'g]5, t/ ;d:ofu|:t 3f]if0ff ul/Psf ;+:yfx?sf] xsdf pQm 3f]if0ff ul/Psf ;+:yfx?sf] xsdf pQm ;+:yf ;d:ofu|:t /xFbf jf ;d:ofu|:taf6
pka'Fbf -#_ df ;+zf]wg ;+:yf ;d:ofu|:t /xFbf jf ;d:ofu|:taf6 x6]sf] @ jif{;Dd of] Joj:yf x6]sf] @ jif{;Dd of] Joj:yf adf]lhd sf/jfxL x'g] 5}g . M
. adf]lhd sf/jfxL x'g] 5}g . M -s_ jfl0fHo a}+ssf] zfvf sfof{no gePsf :yfgLo tx afx]ssf :yfgdf zfvf
-s_ jfl0fHo a}+ssf] zfvf sfof{no gePsf :yfgLo tx afx]ssf :yfgdf sfof{no lj:tf/ ug{ /f]s nufpg],
zfvf sfof{no lj:tf/ ug{ /f]s nufpg], -v_ e"sDk lkl8tnfO{ k|jfx ul/g] afx]ssf cGo k'g/shf{ ;'ljwf k|bfg gug]{,
-v_ e"sDk lkl8tnfO{ k|jfx ul/g] afx]ssf cGo k'g/shf{ ;'ljwf k|bfg -u_ ;f] cfly{s jif{sf] af]g; ;]o/sf] s/ k|of]hg afx]ssf] gub nfef+z 3f]if0ff tyf
gug]{, ljt/0f ug{ /f]s nufpg] .
-u_ ;f] cfly{s jif{sf] af]g; ;]o/sf] s/ k|of]hg afx]ssf] gub nfef+z -3_ s'g} dlxgfdf Aofhb/ cGt/sf] ;Ldf gf3]df ;f]xL qodf; ;Dddf ;Ldfleq
3f]if0ff tyf ljt/0f ug{ /f]s nufpg] . Nofpg' kg{]5 . ;f] ;doleq Aofhb/ cGt/ ;Ldfdf gNofPsf] cj:yfdf Aofhb/
-3_ s'g} dlxgfdf Aofhb/ cGt/sf] ;Ldf gf3]df ;f]xL qodf; ;Dddf cGt/sf] ;Ldf pNnª\3g ug{] ;+:yfsf] ;~rfns ;ldlt tyf k|d'v sfo{sf/L
;Ldfleq Nofpg' kg{]5 . Aofhb/ cGt/sf] ;Ldf pNnª\3g ug{] ;+:yfsf] clws[tnfO{ g]kfn /fi6« a}+s P]g @)%* cg';f/ sf/jfxL ul/g]5 .
;~rfns ;ldlt tyf k|d'v sfo{sf/L clws[tnfO{ g]kfn /fi6« a}+s P]g
@)%* cg';f/ sf/jfxL ul/g]5 .
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg, @)&( df
;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .

24. O=k|f=lgb]{zg g+= æsÆ ju{sf Ohfhtkqk|fKt ;+:yfnfO{ ;fdfGotof lgIf]k ;+sng ;DaGwL æsÆ ju{sf Ohfhtkqk|fKt ;+:yf tyf ævÆ ju{sf /fli6«o :t/sf ljsf; a}+snfO{
!^÷)&( sf] a'Fbf g+= ! s'g} ;Ldf nfUg] 5}g . lgIf]k ;+sng;DaGwL s'g} ;Ldf nfUg] 5}g .
sf] pka'Fbf -!_ df
;+zf]wg .
25. O=k|f=lgb]{zg g+= ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] cfˆgf] k|fylds k'FhLsf] a9Ldf @) /fli6«o :t/sf ljsf; a}+s afx]s ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] cfˆgf] k|fylds
!^÷)&( sf] a'Fbf g+= ! u'0ff;Dd ljQLo ;|f]t -Aofh jf lagf Aofhdf :jLsf/ ul/g] s'g} klg k'FhLsf] a9Ldf @) u'0ff;Dd ljQLo ;|f]t -Aofh jf lagf Aofhdf :jLsf/ ul/g] s'g}
sf] pka'Fbf -@_ df k|sf/sf] lgIf]k, ;fk6L / ljleGg lsl;dsf C0f pks/0fx?_ ;+sng ug{ klg k|sf/sf] lgIf]k, ;fk6L / ljleGg lsl;dsf C0f pks/0fx?_ ;+sng ug{ ;Sg]5 .
;+zf]wg . ;Sg]5 .
26. O=k|f=lgb]{zg g+= Ohfhtkqk|fKt ;+:yfn] sf/f]af/ gePsf art vftfsf] xsdf # jif{ Pjd\ Ohfhtkqk|fKt ;+:yfn] sf/f]af/ gePsf art vftfsf] xsdf # jif{ Pjd\ sn vftf /
!^÷)&( sf] aF'bf g+= # sn vftf / rNtL vftfsf] xsdf ^ dlxgf eGbf a9L ;dofjlw Joltt rNtL vftfsf] xsdf ! aif{ eGbf a9L ;dofjlw Joltt ePkl5 To:tf] vftf lgis[o -
sf] pka'Fbf -@_ df ePkl5 To:tf] vftf lgis[o -Dormant_ ug'{kg]{5 . o; cl3 a}+s tyf Dormant_ ug'{kg]{5 . o; cl3 a}+s tyf ljQLo ;+:yfsf] gLltut Joj:yf adf]lhd
;+zf]wg . ljQLo ;+:yfsf] gLltut Joj:yf adf]lhd lgis[o ul/Psf vftfx?sf] lgis[o ul/Psf vftfx?sf] xsdf o;} Joj:yf adf]lhd cWofjlws ug'{kg]{5 . ;fy}, ;f]
xsdf o;} Joj:yf adf]lhd cWofjlws ug'{kg]{5 . ;fy}, ;f] vftf ;lqmo vftf ;lqmo ubf{ ;+:yfsf] u|fxs klxrfg ;DaGwL gLlt adf]lhd cBfjlws ePsf]
ubf{ ;+:yfsf] u|fxs klxrfg ;DaGwL gLlt adf]lhd cBfjlws ePsf] vftfsf] xsdf ;DalGwt u|fxssf] lgj]bgafx]s cGo sfuhft lng cfjZos x'g] 5}g .
vftfsf] xsdf ;DalGwt u|fxssf] lgj]bgafx]s cGo sfuhft lng ljB'tLo dfWodaf6 ;d]t u|fxs klxrfg cBfjlws u/L÷u/fO{ ;f] sf] k'li6 ug]{
cfjZos x'g] 5}g . Joj:yf u/L lgliqmo vftf ;'rf? ug{ ;lsg] 5 .
ljB'tLo dfWodaf6 ;d]t u|fxs klxrfg cBfjlws u/L÷u/fO{ ;f] sf]
k'li6 ug]{ Joj:yf u/L lgliqmo vftf ;'rf? ug{ ;lsg] 5 .
27. O=k|f=lgb]{zg g+= xfn gePsf] Ohfhtkqk|fKt ;+:yfn] s'g} k|fs[lts JolQmsf] ?= %) nfv eGbf a9Lsf] d'2tL lgIf]k
!^÷)&( sf] a'Fbf g+ # :jLsf/ ubf{ lgIf]kstf{sf] :yfoL n]vf gDa/ (PAN) clgjfo{ ?kdf lng'kg]{5 .
df pka'Fbf -*_ yk
u/L qmd;+Vof ldnfg .
28. O=k|f=lgb]{zg g+= o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] cfˆgf] ;+:yfdf o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] cfˆgf] ;+:yfdf k|fs[lts JolQmsf
!^÷)&( sf] a'Fbf g+= k|fs[lts JolQmsf gfddf art tyf d'2tL vftfdf /x]sf] ?=# nfv;Ddsf] gfddf art tyf d'2tL vftfdf /x]sf] ?= % nfv;Ddsf] lgIf]k ……lgIf]k tyf shf{
!# df ;+zf]wg . lgIf]k ……lgIf]k tyf shf{ ;'/If0f sf]ifÆ ;Fu ;'/If0f ug]{÷u/fpg] Joj:yf ;'/If0f sf]ifÆ ;Fu ;'/If0f u/fpg] cfjZos Joj:yf ldnfpg' kg]{5 .
ug'{ kg]{ / ;f] /sdnfO{ j[l4 u/L qmdzM ?=% nfv;Ddsf] lgIf]k ……lgIf]k ;fy}, Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] cfˆgf] ;+:yfdf /x]sf] ?= % nfv
tyf shf{ ;'/If0f sf]ifÆ ;Fu ;'/If0f u/fpg] cfjZos Joj:yf ldnfpg' ?k}ofF;Ddsf] JolQmut art tyf d'2tL lgIf]ksf] /sd / To:tf lgIf]kstf{sf]
kg]{5 . ;+VofTds ljj/0f q}dfl;s ?kdf qodf; ;dfKt ePsf] Ps dlxgfleq lgIf]k tyf
;fy}, Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] cfˆgf] ;+:yfdf /x]sf] ?=# shf{ ;'/If0f sf]ifnfO{ pknAw u/fpg' kg]{5 .
nfv ?k}ofF;Ddsf] JolQmut art tyf d'2tL lgIf]ksf] /sd / To:tf
lgIf]kstf{sf] ;+VofTds ljj/0f q}dfl;s ?kdf qodf; ;dfKt ePsf] Ps
dlxgfleq lgIf]k tyf shf{ ;'/If0f sf]ifnfO{ pknAw u/fpg' kg]{5

29. O=k|f=lgb]{zg g+=

-s_ @)*# c;f/ d;fGt;Dddf b]xfoadf]lhd Go"gtd !% k|ltzt shf{ -s_ @)*$ c;f/ d;fGt;Dddf b]xfoadf]lhd Go"gtd !% k|ltzt shf{ s[lif If]qdf
!&÷)&( sf] a'Fbf g+
!% sf] pka'Fbf -!_ sf] s[lif If]qdf k|jfx ug'{ kg]{5 . k|jfx ug'{ kg]{5 .
-s_ df ;+zf]wg .
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg, @)&( df
;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
@)*) c;f/ @)*! c;f/ @)*@ c;f/ @)*# c;f/ @)*! c;f/ @)*@ c;f/ @)*# c;f/ @)*$c;f/
d;fGt d;fGt d;fGt d;fGt d;fGt d;fGt d;fGt d;fGt

!! k|ltzt !# k|ltzt !$ k|ltzt !% k|ltzt !! k|ltzt !@ k|ltzt !# k|ltzt !% k|ltzt

30. O=k|f=lgb]{zg g+= -v_ @)*# c;f/ d;fGt;Dddf b]xfoadf]lhd Go"gtd !) k|ltzt shf{ -v_ @)*$ c;f/ d;fGt;Dddf b]xfoadf]lhd Go"gtd !) k|ltzt shf{ phf{ If]qdf
!&÷)&( sf] a'Fbf g+ phf{ If]qdf k|jfx ug'{ kg]{]5 . k|jfx ug'{ kg]{]5 .
!% sf] pka'Fbf -!_ sf]
-v_ df ;+zf]wg .
@)*) c;f/ @)*! c;f/ @)*@ c;f/ @)*# c;f/ @)*! c;f/ @)*@ c;f/ @)*# c;f/ @)*$ c;f/
d;fGt d;fGt d;fGt d;fGt d;fGt d;fGt d;fGt d;fGt

^ k|ltzt & k|ltzt * k|ltzt !) k|ltzt ^=% k|ltzt & k|ltzt * k|ltzt !) k|ltzt
31. O=k|f=lgb]{zg g+= -u_ @)*# c;f/ d;fGt;Dddf b]xfoadf]lhd Go"gtd !% k|ltzt shf{ -u_ @)*$ c;f/ d;fGt;Dddf b]xfoadf]lhd Go"gtd !% k|ltzt shf{ n3', 3/]n',
!&÷)&( sf] a'Fbf g+ n3', 3/]n', ;fgf Pjd\ demf}nf pBdsf If]qdf -?= ! s/f]8eGbf sd ;fgf Pjd\ demf}nf pBdsf If]qdf -?= ! s/f]8eGbf sd /sdsf shf{ tyf k|ToIf
!% sf] pka'Fbf -!_ sf] /sdsf shf{ tyf k|ToIf ?kdf k|jfx ePsf ljkGg ju{ shf{;d]t_ k|jfx ?kdf k|jfx ePsf ljkGg ju{ shf{;d]t_ k|jfx ug'{ kg]{]5 .
-u_ df ;+zf]wg . ug'{ kg]{]5 .
@)*! c;f/ @)*@ c;f/ @)*# c;f/ @)*$ c;f/
@)*) c;f/ @)*! c;f/ @)*@ c;f/ @)*# c;f/ d;fGt d;fGt d;fGt d;fGt
d;fGt d;fGt d;fGt d;fGt
!! k|ltzt !@ k|ltzt !# k|ltzt !% k|ltzt
!! k|ltzt !@ k|ltzt !# k|ltzt !% k|ltzt
a}+s tyf ljQLo ;+:yfn] o:tf] shf{ k|jfx ubf{ :jb]zL sRrf kbfy{df cfwfl/t
a}+s tyf ljQLo ;+:yfn] o:tf] shf{ k|jfx ubf{ :jb]zL sRrf kbfy{df pBf]ux?sf] :yfkgf tyf ;~rfngdf ljz]if k|fyldstf lbg' kg]{5 .
cfwfl/t pBf]ux?sf] :yfkgf tyf ;~rfngdf ljz]if k|fyldstf lbg'
kg]{5 .
32. O=k|f=lgb]{zg g+= -ª_ s[lif, n3', 3/]n' tyf ;fgf pBd÷Joj;fo, phf{ / ko{6g If]qdf -ª_ s[lif, n3', 3/]n' tyf ;fgf pBd÷Joj;fo, phf{ / ko{6g If]qdf @)*$ c;f/
!&÷)&( sf] a'Fbf g+ @)*# c;f/ d;fGt;Dddf b]xfoadf]lhd ævÆ ju{sf ljQLo ;+:yfn] s'n d;fGt;Dddf b]xfoadf]lhd ævÆ ju{sf ljQLo ;+:yfn] s'n shf{ tyf ;fk6sf]
!% sf] pka'Fbf -!_ sf]
shf{ tyf ;fk6sf] Go"gtd @) k|ltzt / æuÆ ju{sf ljQLo ;+:yfn] Go"gtd @) k|ltzt / æuÆ ju{sf ljQLo ;+:yfn] Go"gtd !% k|ltzt shf{ k|jfx ug'{
-ª_ df ;+zf]wg . Go"gtd !% k|ltzt shf{ k|jfx ug'{ kg]{5 . kg]{5 .

ævÆ ju{ æuÆ ju{ ævÆ ju{ æuÆ ju{

@)*) c;f/ d;fGt !^ k|ltzt !! k|ltzt @)*! c;f/ d;fGt !^ k|ltzt !! k|ltzt

@)*! c;f/ d;fGt !& k|ltzt !@ k|ltzt @)*@ c;f/ d;fGt !& k|ltzt !@ k|ltzt
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg, @)&( df
;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
@)*@ c;f/ d;fGt !( k|ltzt !$ k|ltzt @)*# c;f/ d;fGt !* k|ltzt !# k|ltzt

@)*# c;f/ d;fGt @) k|ltzt !% k|ltzt @)*$ c;f/ d;fGt @) k|ltzt !% k|ltzt
33. O=k|f=lgb]{zg g+= -3_ tf]lsPsf If]qdf k|jfx ul/g] shf{ u0fgf ubf{ ^ dlxgf cl3sf] hDdf -3_ tf]lsPsf If]qdf k|jfx ul/g] shf{ u0fgf ubf{ ^ dlxgf cl3sf] hDdf aSof}tf shf{
!&÷)&( sf] a'Fbf g+ aSof}tf shf{ tyf ;fk6sf] cfwf/df @)*) k'; d;fGtb]lv u0fgf z'? tyf ;fk6sf] cfwf/df @)*! k'; d;fGtb]lv u0fgf z'? u/L To;kl5sf] k|To]s
!% sf] pka'Fbf -&_ sf] u/L To;kl5sf] k|To]s qodf;df u0fgf ug]{ . qodf;df u0fgf ug]{ .
-3_ df ;+zf]wg .
34. O=k|f=lgb]{zg g+= -v_ z+sf:kb sf/f]af/÷ultljlw k|ltj]bg (Suspicious -v_ z+sf:kb sf/f]af/ k|ltj]bg (Suspicious Transaction Report- STR) sf] ;+Vof
!(÷)&( sf] cg';"rL Transaction/Activity Report-STR/SAR) sf] ;+Vof -u_ z+sf:kb ultljlw k|ltj]bg (Suspicious Activity Report- SAR) sf] ;+Vof
– !(=@ sf] l;= g+= !)
.
35. O=k|f=lg=g+=!(÷ )&( -h_ cGt/f{li6«o u}/;/sf/L ;+:yfsf] vftf -h_ cGt/f{li6«o u}/;/sf/L ;+:yfsf] vftf
sf] cg";'rL !(–!-h_ -!)_ ;~rfns, sfo{sf/L k|d'v, g]kfnsf nflu lgo'Qm k|ltlglw jf k|d'v -!)_ ;~rfns, sfo{sf/L k|d'v, g]kfnsf nflu lgo'Qm k|ltlglw jf k|d'v / vftf
df ;+zf]wg . / vftf ;~rfnsx?sf] JolQmut ljj/0f -gfd, afa' jf cfdfsf] gfd, ;~rfnsx?sf] JolQmut ljj/0f -gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=,
:yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfOn g+=, Od]n 7]ufgf cflb_ df]jfOn g+=, Od]n 7]ufgf cflb_ tyf 7]ufgf v'Ng] sfuhft .
tyf 7]ufgf v'Ng] sfuhft .
36. O=k|f= lgb]{zg g+= xfn gePsf] . Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] hf/L u/]sf] a}+s hdfgt (Bank
@)÷)&( sf] a'Fbf g+= Guarantee) sf] Verification cfˆgf] a]j;fO6÷kf]6{n dfkm{t ug{ ;lsg] Joj:yf
!^ df yk u/L ug'{ kg{]5 .
qmd;+Vof ldnfg .
37. O=k|f= lgb]{zg g+= a}+s tyf ljQLo ;+:yfx?sf] pkl:ylt Go"g /x]sf tf]lsPsf #) lhNnfdf x6fOPsf]
@!÷)&( sf] aF'bf g+= vf]lnPsf æuÆ ju{sf ljQLo ;+:yfsf zfvf sfof{nox?n] k|rlnt sfg'g
!! sf] pka'Fbf -5_ df adf]lhd ljb]zL ljlgdo ;6xL Ohfhtkq lnO{ ljb]zL d'b|f vl/b u/L
;+zf]wg . g]kfn /fi6« a}+s jf jfl0fHo a}+sx?nfO{ laqmL ug{ ;Sg] .
38. O=k|f=lg=g+=!÷)&(, General loan loss provision limited to a maximum of 1.25% General loan loss provision limited to a maximum of 1.25% of total
cg';"rL g+= !=! sf] of total Credit Risk Weighted Exposures. General loan loss Credit Risk Weighted Exposures. General loan loss provision refers to
Capital provision refers to provisions or loan- loss reserves held provisions or loan- loss reserves held against future, presently
Adequacy against future, presently unidentified losses are freely unidentified losses are freely available to meet losses which
Framework 2015 available to meet losses which subsequently materialize and subsequently materialize and therefore qualify for inclusion in Tier 2
sf] 2.1 sf] (II) sf] therefore qualify for inclusion in Tier 2 Capital. However, Capital. However, impairment loss booked under NFRS as per
(v) df ;+zf]wg . impairment loss booked under NFRS as per Incurred Loss Incurred Loss Model shall not be eligible to be included in Tier 2
Model shall not be eligible to be included in Tier 2 Capital Capital as the impairment is recognized on loss incurred and not for
as the impairment is recognized on loss incurred and not for the future.
the future.
Loan loss provision created on performing loan as per regulatory
Loan loss provision created on pass loan as per regulatory requirement shall be eligible for inclusion Tier 2 Capital.
requirement shall be eligible for inclusion Tier 2 Capital.
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg, @)&( df
;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
However, from fiscal year 2020/21, the limit of general loan
loss provision is set to a maximum of 1.65% of total Credit
Risk Weighted Exposures.
39. O=k|f=lg=g+=!÷)&(, Long term irrevocable Credit Commitments x6fOPsf] .
cg';"rL g+= !=!÷!=@
sf] Any un-drawn portion of committed credit lines sanctioned
for a period of more than 1 year. This shall include all
Capital
unutilized limits in respect of revolving working capital
Adequacy loans e.g. overdraft, cash credit, working capital loan etc.
Framework except for trade finance exposures.
2015/2007 sf] 3.3
sf] k sf] 1 sf] Off-
Balance Sheet
Exposure df
;+zf]wg .
40. O=k|f=lg=g+=!÷)&(, Asset Revaluation Reserve x6fOPsf] .
cg';"rL g+= !=!÷!=@
sf]
Capital
Adequacy
Framework
2015/2007 sf]
Form No.1 A/1
df ;+zf]wg .
41. O=k|f=lg=g+=!÷)&(, 7. Personal Hirepurchase/Personal Auto Loans (above Rs. x6fOPsf]
cg';"rL g+= !=! sf] 2.5 Million) shall attract risk weight of 150%.
Capital
Adequacy
Framework
2007/2015 sf]
3.3 sf] i sf] & x6fpg]
42. O=k|f=lg=g+=!÷)&(, xfn gePsf] m. Personal Hirepurchase/Personal Auto Loans (above Rs. 2.5
cg';"rL g+= !=! sf] Million) shall attract risk weight of 125%.
Capital
Adequacy
Framework 2015
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg, @)&( df
;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
sf] 3.3 sf] j df m
yk ul/Psf]
43. O=k|f=lg=g+=!÷)&(, xfn gePsf] l. Personal Hirepurchase/Personal Auto Loans (above Rs. 2.5
cg';"rL g+= !=@ Million) shall attract risk weight of 125%.
Capital
Adequacy
Framework 2007
sf] 3.3 sf] j sf] 1 df
l yk ul/Psf] .