cfly{s jب{@)&%÷&^ sf] jflب{sk|ltj]bg g]kfn /fi6 - Nepal Rastra Bank

$Page 1: cfly{s jب{@)&%÷&^ sf] jflب{sk|ltj]bg g]kfn /fi6 - Nepal Rastra Bank$
cfly{s jÈ{ @)&%÷&^ sf]

jflÈ{s k|ltj]bg

g]kfn /fi6« a}+s

sflQs @)&^


cfly{s jÈ{ @)&%÷&^ sf] jflÈ{s k|ltj]bg

g]kfn /fi6« a}+s

g]kfn /fi6« a}+s cg';Gwfg ljefu

ljÈo ;"rL

sfo{sf/L ;f/f+z i

efu ! ;dli6ut cfly{s l:ylt tyf ljQLo cj:yf

ljZj cfly{s l:ylt tyf kl/b[Zo !

g]kfnsf] ;dli6ut cfly{s tyf ljQLo l:ylt !

s'n ufx{:Yo pTkfbg !

s'n ufx{:Yo pTkfbgsf] If]qut ;+/rgf @

s[lif @

pBf]u @

;]jf #

art tyf s'n /fli6«o vr{of]Uo cfo #

d'b|f:kmLlt / tna tyf Hofnfb/ ;"rsf° $

pkef]Qmf d'b|f:kmLlt $

g]kfn / ef/taLrsf] pkef]Qmf d'b|f:kmLlt cGt/ $

yf]s d'b|f:kmLlt $

/fli6«o tna tyf Hofnfb/ ;"rsfÍ $

jf≈o If]q %

j}b]lzs Jofkf/ %

rfn' vftf tyf ;du| zf]wgfGt/ l:ylt ^

ljb]zL ljlgdo ;+lrlt &

;l~rlt kof{Kttf ;"rs &

j}b]lzs ;DklQ tyf bfloTj l:ylt &

ljlgdo b/ k|j[lQ *

lgof{t–cfoft d"No ;"rsfÍ *

;/sf/L ljQ l:ylt *

;/sf/L /fh:j *

;/sf/L vr{ (

/fh:j ;DaGwL gLltut Joj:yf !)

s/sf b/x? !@

;fj{hlgs ;+:yfgx?sf] l:ylt !#

df}lb|s tyf ljQLo l:ylt !#

df}lb|s l:ylt !#

cGt/–a}+s sf/f]af/ / :yfoL t/ntf ;'ljwf pkof]usf] l:ylt !$

t/ntf Joj:yfkg !$

ljb]zL ljlgdo sf/f]af/ !%

cNksfnLg Aofhb/ !%

a}+s tyf ljQLo ;+:yfx?sf] ;fwgsf] ;|f]t tyf pkof]usf] l:ylt !^

jfl0fHo a}+s !^

ljsf; a}+s !^

ljQ sDkgL !&

n3'ljQ ljQLo ;+:yf !&

aLdf sDkgL !&

sd{rf/L ;~ro sf]if !&

gful/s nufgL sf]if !*

x'nfs art a}+s !*

lgIf]k tyf shf{ ;'/If0f sf]if !*

shf{ ;"rgf s]Gb| lnld6]8 !*

ljQLo ;+/rgf !*

ljQLo lj:tf/ !(

lwtf]kq ahf/ @)

tflnsf ;"rL

tflnsf !=! s'n ufx{:Yo pTkfbgdf k|fylds, låtLo / t[tLo If]qsf] c+z -k|rlnt d"Nodf_ @

tflnsf !=@ s'n vr{of]Uo cfo -k|rlnt d"Nodf_ #

tflnsf !=# ;l~rlt kof{Kttf kl/;"rsx? &

tflnsf !=$ ljlgdo b/ k|j[lQ *

tflnsf !=% k|d'v ljQLo kl/;"rsx? *

tflnsf !=^ ;/sf/L C0fsf] l:ylt !)

tflnsf !=& s/sf b/x? !@

tflnsf !=* ;fj{hlgs ;+:yfgx?sf] cj:yf !#

tflnsf !=( cGt/–a}+s sf/f]af/ / :yfoL t/ntf ;'ljwf pkof]u !$

tflnsf !=!) ljb]zL ljlgdo sf/f]af/ l:ylt !%

tflnsf !=!! jfl0fHo a}+sx?sf] Aofhb/ !^

tflnsf !=!@ x'nfs art a}+ssf] sf/f]af/ ljj/0f !*

tflnsf !=!# lgIf]k tyf shf{ ;'/If0f sf]ifsf] sf/f]af/ ljj/0f !*

tflnsf !=!$ a}+s tyf ljQLo ;+:yfx?sf] ;+Vof !(

rf6{ ;"rL

rf6{ !=! s'n ufx{:Yo pTkfbg j[l4b/ -cfwf/e"t d"Nodf_ !

rf6{ !=@ If]qut cfly{s j[l4b/ @

rf6{ !=# jflif{s cf};t pkef]Qmf d'b|f:kmLlt $

rf6{ !=$ jflif{s cf};t yf]s d'b|f:kmLlt $

rf6{ !=% lgof{t cfoft d"No ;"rsfÍ *

rf6{ !=^ cfly{s jif{ @)&%÷&^ sf] /fh:j kl/rfngsf] ;+/rgf *

rf6{ !=& gub k|jfxdf cfwfl/t ;/sf/L vr{sf] ;+/rgf -cfly{s jif{ @)&%÷&^_ (

rf6{ !=* g]kfnsf] ljQLo k|0ffnLdf a}+s tyf ljQLo ;+:yfx?sf] c+z @)&^ c;f/ !(

rf6{ !=( z]o/ ahf/ kl/;"rs–g]K;]sf] k|j[lQ @)

efu ! tflnsfx?

tflnsf ! ljZjsf] cfly{s j[l4, d"No tyf Jofkf/ @!

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

tflnsf # s'n ufx{:Yo pTkfbgsf] If]qut j[l4b/ -@)%&÷%* sf] d"Nodf_ @#

tflnsf $ /fli6«o pkef]Qmf d"No ;"rsfÍ @$

tflnsf % /fli6«o yf]s d"No ;"rsfÍ @%

tflnsf ^ /fli6«o tna tyf Hofnfb/ ;"rsfÍ @^

tflnsf & g]kfn / ef/tsf] pkef]Qmf d'b|f:kmLlt @&

tflnsf * j}b]lzs Jofkf/ l:ylt @*

tflnsf ( ef/ttk{m lgof{t ul/Psf k|d'v j:t'x? @(

tflnsf !) ef/taf6 cfoft ul/Psf k|d'v j:t'x? #)

tflnsf !! rLgtk{m lgof{t ul/Psf k|d'v j:t'x? #!

tflnsf !@ rLgaf6 cfoft ul/Psf k|d'v j:t'x? #@

tflnsf !# cGo d'n'stk{m lgof{t ul/Psf k|d'v j:t'x? ##

tflnsf !$ cGo d'n'saf6 cfoft ul/Psf k|d'v j:t'x? #$

tflnsf !% zf]wgfGt/ l:ylt #%

tflnsf !^ ljb]zL ljlgdo ;+lrlt #^

tflnsf !& j}b]lzs ;DklQ / bfloTjsf] ljj/0f #&

tflnsf !* ;/sf/sf] ljQ l:ylt #*

tflnsf !( g]kfn ;/sf/sf] s'n cfGtl/s C0f #(

Tfflnsf @) df}lb|s ;e]{If0f $)

tflnsf @! s]Gb|Lo a}+s ;e]{If0f $!

tflnsf @@ a}+s tyf ljQLo ;+:yfx?sf] ;DklQ / bfloTjsf] ljj/0f $@

tflnsf @# jfl0fHo a}+sx?sf] ;DklQ tyf bfloTjsf] ljj/0f $#

tflnsf @$ ljsf; a}}+sx?sf] ;DklQ / bfloTjsf] ljj/0f $$

tflnsf @% ljQ sDkgLx?sf] ;DklQ / bfloTjsf] ljj/0f $%

tflnsf @^ jfl0fHo a}+sx?sf] nufgLdf /x]sf] shf{sf] If]qut ljj/0f $^

tflnsf @& a}+s tyf ljQLo ;+:yfx?nfO{ g]kfn /fi6« a}+saf6 pknAw u/fOPsf] k'g/shf{sf]

aSof}tf ljj/0f $^

tflnsf @* n3'ljQ ljQLo ;+:yfx?sf] ;fwgsf] ;|f]t tyf pkof]usf] ljj/0f $&

tflnsf @( ;Lldt a}+lsª sf/f]af/ ug]{ ;xsf/L ;+:yfx?sf] ljQLo ;fwg tyf pkof]usf] ljj/0f $&

tflnsf #) aLdf sDkgLx?sf] ;fwgsf] ;|f]t tyf pkof]usf] ljj/0f $*

tflnsf #! sd{rf/L ;+rosf]ifsf] ;fwgsf] ;|f]t tyf pkof]usf] ljj/0f $*

tflnsf #@ gful/s nufgL sf]ifsf] ;fwgsf] ;|f]t tyf pkof]usf] ljj/0f $(

tflnsf ## g]kfnsf] ljQLo k|0ffnLsf] ;+/rgf $(

tflnsf #$ z]o/ ahf/ kl/;"rs %)

tflnsf #% g]kfn :6s PS;r]~h lnld6]8df ;"rLs[t ePsf lwtf]kqx? %)

tflnsf #^ ;"rLs[t sDkgLx? / ahf/ k"FhLs/0fsf] l:ylt %!

efu ! cg';"rL

cg';"rL !=! M ljQLo sf/f]af/ ug{ :jLs[lt k|fKt a}+s tyf ljQLo ;+:yfx?sf] gfdfjnL %@

efu @ g]kfn /fi6« a}+ssf] sfdsf/afxL

cfly{s jif{ @)&%÷&^ sf] df}lb|s gLlt ^! p2]Zo tyf nIox? ^!

df}lb|s gLltsf] cGtl/d tyf ;+rfng nIo ^@

df}lb|s gLltsf pks/0fx? ^@

/Fi6« C0f Joj:yfkg ^$ lgisf;g tyf Joj:yfkg ^$

6«]h/L laN; ^$

ljsf; C0fkq ^$

gful/s artkq÷/fli6«o artkq÷j}b]lzs /f]huf/ artkq ^%

v'b cfGtl/s C0f lgisf;g ^%

e'QmfgL ug{ afFsL g]kfn ;/sf/sf] s'n cfGtl/s C0f bfloTj ^^

g]kfn /fi6« a}+ssf] :jfldTjdf /x]sf] ;/sf/L C0fkq ^^

ljQLo If]q ;'wf/, ljQLo kx'“r lj:tf/ tyf lgodg ^^ u|FdL0f :jfjnDag sf]if tyf n3'ljQ ;DaGwL kl/of]hgf &) u|fdL0f :jfjnDag sf]if &)

n3'ljQ ;DaGwL kl/of]hgf &@

a}+s tyf ljQLo ;+:yf ;'kl/j]If0f &@ a}+s ;'kl/j]If0f &@

ljsf; a}+s ;'kl/j]If0f &#

ljQ sDkgL ;'kl/j]If0f &$

n3'ljQ ljQLo ;+:yf ;'kl/j]If0f &%

ljb]zL ljlgdo Joj:yfkg &%

d'b|f Joj:yfkg &(

hgzlQm Joj:yfkg *)

ljljw *@ ah]6 Joj:yfkg, ;+:yfut hf]lvd Go"gLs/0f tyf /0fgLlts of]hgf *@

;"rgf k|ljlw *#

ljQLo hfgsf/L OsfO{ *#

sfg"g tyf jx;÷k}/jL *%

cfGtl/s n]vfk/LIf0f *%

;fdfGo ;]jf *^

e'QmfgL k|0ffnL *&

a}+lsª sf/f]af/ *&

;~rfns ;ldltsf] a}7s **

tflnd, uf]i7L, ;]ldgf/, e|d0f tyf cGt/lqmof sfo{qmd **

cWoog cg';Gwfg ;DaGwL sfo{x? *(

tflnsf ;"rL

tflnsf @=! d'b|f:kmLlt tyf zf]wgfGt/ art ^@

tflnsf @=@ d'b|fk|bfo tyf cfGtl/s shf{ ^@

tflnsf @=# a}+s tyf ljQLo ;+:yfn] sfod ug'{kg]{ clgjfo{ gub cg'kft / j}wflgs t/ntf

cg'kft -k|ltztdf_ ^#

tflnsf @=$ ljsf; C0fkq lgisf;g ^$

tflnsf @=% v'b cfGtl/s C0f kl/rfng ^%

tflnsf @=^ g]kfn ;/sf/sf] s'n cfGtl/s C0f bfloTj ^^

tflnsf @=& g]kfn /fi6« a}+ssf] :jfldTjdf /x]sf ;/sf/L C0fkqsf] ljj/0f ^^

tflnsf @=* :yfgLo txdf jfl0fHo a}+ssf zfvf -@)&^ c;f/_ ^&

tflnsf @=( a}+s tyf ljQLo ;+:yfsf zfvfx? ^&

tflnsf @=!) Ps–cfk;df dh{÷ufleg] tyf k|flKt ePsf ;+:yfx? ^*

tflnsf @=!! ;}4flGts ;xdlt–kq k|bfg ul/Psf ;+:yfx? ^*

tflnsf @=!@ u|fdL0f :jfjnDag sf]ifsf] shf{ k|jfx l:ylt &@

tflnsf @=!# n3'ljQ ljQLo ;+:yfx?sf] ;fwgsf] ;|f]t tyf pkof]usf] l:ylt &#

tflnsf @=!$ ljQ sDkgLx?sf] k|d'v kl/;"rsx? &%

tflnsf @=!% cfly{s jif{ @)&%÷&^ df :6saf6 lgisflzt gf]6 tyf 5kfO{ vr{sf] ljj/0f &(

tflnsf @=!^ rngrNtLdf /x]sf] gf]6sf] ljj/0f *)

tflnsf @=!& cfly{s jif{ @)&%÷&^ df rngrNtLdf k7fpg cof]Uo gf]6x? hnfg u/]sf] ljj/0f *)

tflnsf @=!* sfo{/t hgzlQm ;DaGwL ljj/0f *!

tflnsf @=!( cfly{s jif{ @)&%÷&^ df ePsf] kbk"lt{ ;DaGwL ljj/0f *@

tflnsf @=@) cfly{s jif{ @)&%÷&^ sf] ;Ldf sf/f]af/ ;DaGwL ljj/0f *$

tflnsf @=@! cfly{s jif{ @)&%÷&^ df k|fKt z+sf:kb sf/f]af/ ;DaGwL ljj/0f *$

tflnsf @=@@ d'2fsf] ljj/0f *%

efu @ tflnsfx?

tflnsf ! rngrlNtdf /x]sf ljleGg b/sf gf]6x? ()

tflnsf @ gf]6sf] ;'/If0f ()

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

tflnsf $ j}b]lzs tflnd, ;]ldgf/, a}7s tyf uf]i7Lx? (@

tflnsf % sf7df8f}+ pkTosf aflx/sf sfof{nox?af6 cfly{s jif{ @)&%÷&^ df ePsf]

tf]8f rnfg Pjd\ ljb]zL d'b|f vl/b–laqmL sf/f]af/sf] ljj/0f (&

efu @ cg';"rL

cg';"rL @=! æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx?nfO{ hf/L ul/Psf lgb]{zgx? (*

cg';"rL @=@ ;dli6ut lg/LIf0f ul/Psf jfl0fHo a}+sx? !)!

cg';"rL @=# @)&^ c;f/d;fGt;Dd sf/f]af/ ;+rfng u/]sf ævÆ ju{sf ljQLo ;+:yfx?sf] ljj/0f !)@

cg';"rL @=$ ;dli6ut lg/LIf0f ul/Psf ljsf; a}+sx? !)#

cg';"rL @=% u |fdL0f a}+lsË cg'z/0fstf{sf] ?kdf lghL If]qaf6 :yflkt n3'ljQ sf/f]af/ ug]{

;+:yfx? !)$

n3'ljQ ;DaGwL yf]s shf{sf] sf/f]af/ ug]{ n3'ljQ ljQLo ;+:yfx? !)$

cg';"rL @=^ ahf/ lgdf{tfsf] Ohfhtk|fKt a}+s tyf ljQLo ;+:yfx? !)%

cg';"rL @=& j}b]lzs /f]huf/ artkqsf] laqmL Ph]06sf] sfo{ ug{ Ohfhtk|fKt a}+s tyf

/]ld6\ofG; sDkgLx? !)^

cg';"rL @=* ;+rfns ;ldlt !)&

cg';"rL @=& ljlzi6 >]0fL / k|yd >]0fL clws[tx?sf] gfdfjnL !)&

efu #

g]kfn /fi6« a}+ssf] jflif{s ljQLo ljj/0f

;DklQ tyf bfloTj !)(

cfo ljj/0f !!)

jflif{s ljQLo ljj/0f !!!

i

sfo{sf/L ;f/f+z

1= cGt/f{li6«o d'b|fsf]if (IMF) n] ;g\ @)!( cS6f]a/df ;fj{hlgs u/]sf] World Economic Outlook

cg';f/ ljZjsf] cfly{s j[l4b/ ;g\\ @)!( / @)@) df qmdzM # k|ltzt / #=$ k|ltzt /xg]

cg'dfg 5 . ;g\ @)!( df ljsl;t b]zsf] cfly{s a[l4b/ !=& k|ltztn], pbLodfg / ljsf;f]Gd'v

b]zsf] #=( k|ltzt, pbLodfg tyf ljsf;f]Gd'v PlzofnL cy{tGqsf] %=( k|ltztn] a9\g] cg'dfg

/x]sf] 5 . To;}u/L, ;g\ @)!( df l5d]sL /fi6« ef/t / rLgsf] cfly{s j[l4b/ ^=! k|ltztn] j[l4 x'g]

cg'dfg sf]ifsf] /x]sf] 5 .

2= ;g\ @)!( df ljsl;t b]zdf !=% k|ltzt / pbLodfg tyf ljsf;f]Gd'v b]zdf $=& k|ltzt

d'b|f:kmLlt /xg] cg'dfg 5 . ;g\ @)!* df ljsl;t b]zx?sf] d'b|f:kmLltb/ @=) k|ltzt / pbLodfg

tyf ljsf;f]Gd'v b]zx?sf] $=* k|ltzt /x]sf] lyof] .

3= cfly{s jif{ @)&%÷&^ df g]kfnsf] s'n ufx{:Yo pTkfbg j[l4b/ cfwf/e"t d"Nodf ^=* k|ltzt /

pTkfbssf] d"Nodf &=! k|ltzt /x]sf] cg'dfg 5 . ;dLIff jif{df s[lif If]qsf] pTkfbg %=) k|ltzt /

u}/–s[lif If]qsf] pTkfbg &=% k|ltztn] j[l4 ePsf] cg'dfg 5 .

4= cfly{s jif{ @)&%÷&^ df cf};t pkef]Qmf d'b|f:kmLlt b/ $=^$ k|ltzt /x]sf] 5 . cl3Nnf] jif{

o:tf] d'b|f:kmLltb/ $=!% k|ltzt /x]sf] lyof] . ;dLIff jif{df vfB tyf k]o kbfy{ ;d"x / u}/–vfB

tyf ;]jf ;d"xsf] cf};t d"No j[l4b/ qmdzM #=)( k|ltzt / %=*^ k|ltzt /x]sf] 5 .

5= cfly{s jif{ @)&%÷&^ df s'n j:t' lgof{t ?= (& ca{ !! s/f]8 / s'n j:t' cfoft ?= !$!* ca{

%$ s/f]8 /x]sf] 5 . kmn:j?k, s'n j:t' Jofkf/ 3f6f ?= !#@! ca{ $# s/f]8 k'u]sf] 5 . of] s'n

ufx{:Yo pTkfbgsf] #*=! k|ltzt xf] .

6= cfly{s jif{ @)&%÷&^ df rfn' vftf ?= @^% ca{ #& s/f]8n] / zf]wgfGt/ l:ylt ?= ^& ca{ $)

s/f]8n] 3f6fdf /Xof] . @)&^ c;f/ d;fGtdf s'n ljb]zL ljlgdo ;l~rlt ?= !)#* ca{ (@ s/f]8

sfod ePsf] 5 . pQm ;l~rltn] *=( dlxgfsf] j:t' cfoft / &=* dlxgfsf] j:t' tyf ;]jf cfoft

wfGg k'Ug] b]lvG5 .

7= cfly{s jif{ @)&%÷&^ df g]kfn ;/sf/sf] /fh:j !(=! k|ltztn] j[l4 eO{ ?= *^% ca{ %% s/f]8

k'u]sf] 5 eg] a}+lsË sf/f]af/df cfwfl/t s'n ;/sf/L vr{ )=! k|ltztn] j[l4 eO{ ?= !)^& ca{ ^&

s/f]8 k'u]sf] 5 . ;dLIff jif{df a}+lsË sf/f]af/df cfwfl/t ah]6 ?= !*& ca{ %@ s/f]8n] 3f6fdf

/x]sf] 5 .

8= cfly{s jif{ @)&%÷&^ df lj:t[t d'b|fk|bfo !%=* k|ltztn] / ;+s'lrt d'b|fk|bfo *=^ k|ltztn]

a9]sf] 5 . To;}u/L, ;dLIff jif{df s'n cfGtl/s shf{ @!=$ k|ltztn] tyf df}lb|s If]qsf] lghL

If]qdflysf] bfjL !(=! k|ltztn] a9]sf] 5 . ;fy}, a}+s tyf ljQLo ;+:yfx?sf] lgIf]k !*=) k|ltztn]

/ tL ;+:yfx?af6 lghL If]qdf k|jflxt shf{ !(=$ k|ltztn] a9]sf] 5 .

9= cfly{s jif{ @)&%÷&^ df v'nf ahf/ sf/f]af/sf ljleGg pks/0fx?dfk{mt\ s'n ?= !)) ca{ #%

s/f]8 t/ntf k|zf]rg ul/Psf] 5 eg] s'n ?=!^* ca{ !^ s/f]8 a/fa/sf] t/ntf k|jfx ul/Psf] 5 .

;dLIff jif{df ?=!%$ ca{ ## s/f]8 a/fa/sf] :yfoL t/ntf ;'ljwf pkof]u ePsf] 5 .

10= @)&^ c;f/df jfl0fHo a}+sx?sf] shf{ tyf lgIf]ksf] efl/t cf};t Aofhb/ qmdzM !@=!# k|ltzt /

^=^) k|ltzt /x]sf] 5 . To;}u/L, jfl0fHo a}+sx?sf] cGt/a}+s Aofhb/ @)&^ c;f/df $=%@ k|ltzt

/x]sf] 5 .

11= cfly{s jif{ @)&%÷&^ df jfl0fHo a}+sx?sf] s'n ;DklQ÷bfloTj !&=& k|ltztn] j[l4 eO{ ?= #^!!

ca{ (# s/f]8, ljsf; a}+sx?sf] @*=# k|ltztn] a[l4 eO{ ?= $%& ca{ ^^ s/f]8 / ljQ sDkgLx?sf]

!^ k|ltzt ?= !!) ca{ ! s/f]8 k'u]sf] 5 . To;}u/L, n3'ljQ ljQLo ;+:yfx¿sf] s'n

;DklQ÷bfloTj %*=* k|ltztn] j[l4 eO{ @)&^ c;f/ d;fGtdf ?= @&# ca{ ^ s/f]8 k'u]sf] 5 .

;dli6ut cfly{s tyf ljQLo cj:yf

ii

12= o; a}+saf6 Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?sf] ;+Vof @)&^ c;f/ d;fGtdf !&! /x]sf]

5 . h; cg';f/ @* jfl0fHo a}+s, @( ljsf; a}+s, @# ljQ sDkgL, () n3'ljQ ljQLo ;+:yf / !

k"jf{wf/ ljsf; a}+s /x]sf 5g\ .

13= lgIf]k tyf shf{ ;'/If0f sf]ifn] @)&^ c;f/ d;fGt;Dddf ?= @% ca{ ^^ s/f]8 shf{ / ?= ^)# ca{

#( s/f]8 lgIf]k ;'/If0f u/]sf] 5 . @)&^ c;f/ d;fGt;Dddf shf{ ;"rgf s]Gb| lnld6]8af6

sfnf];"rLdf ;"rLs[t C0fLx?sf] ;+Vof *,^@) k'u]sf] 5 .

14= g]K;] ;"rsfÍ @)&^ c;f/ d;fGtdf !@%(=) ljGb'df k'u]sf] 5 eg] ahf/ k'FhLs/0f ?= !%^& ca{

%) s/f]8 k'u]sf] 5 . ahf/ k'FhLs/0fsf] s'n ufx{:Yo pTkfbg;+Fusf] cg'kft $%=@ k|ltzt /x]sf] 5 .

15= ;dli6ut cfly{s :yfloTj sfod ub}{ ;/sf/sf] nlIft cfly{s j[l4nfO{ ;xof]u k'¥ofpg] p2]Zo lnO{

o; a}+sn] cfly{s jif{ @)&%÷&^ sf] df}lb|s gLlt @)&% c;f/ @& ut] ;fj{hlgs u/]sf] lyof] .

16= cfly{s lqmofsnfksf] lj:tf/;Fu} dfu kIfaf6 d'b|f:kmLlt tyf afXo If]q :yfloTjdf k|lts"n k|efj

kg{ glbg pko'Qm df}lb|s Joj:yfkg ug]{, nlIft cfly{s j[l4b/nfO{ ;xhLs/0f ug{ /f]huf/L k|j4{g /

pBdzLntf ljsf; tyf k|fyldstfk|fKt If]qtk{m ljQLo ;fwg kl/rfng ug]{ df}lb|s gLltsf k|d'v

p2]Zo /x]sf lyP .

17= a}+s tyf ljQLo ;+:yfx?n] sfod ug'{kg]{ clgjfo{ gub cg'kftnfO{ jfl0fHo a}+ssf] nflu ^ k|ltzt,

ljsf; a}+ssf] nflu % k|ltzt / ljQ sDkgLsf] nflu $ k|ltzt /x]sf]df jfl0fHo a}+s, ljsf; a}+s /

ljQ sDkgLx?n] ;d]t $ k|ltzt sfod ug'{kg]{ Joj:yf ul/Psf] lyof] . To;}u/L, j}wflgs t/ntf

cg'kft jfl0fHo a}+sx?sf nflu !@ k|ltztaf6 !) k|ltzt, ljsf; a}+ssf nflu ( k|ltztaf6 *

k|ltzt / ljQ sDkgLx?sf nflu * k|ltztaf6 & k|ltzt sfod ul/Psf] lyof] . clGtd C0fbftf

;'ljwf tyf ;'/If0fkqx?sf] l8isfp06 ug]{ k|of]hgsf] nflu k|of]u ul/g] a}+sb/nfO{ & k|ltztaf6 ^=%

k|ltzt sfod ul/Psf] lyof] .

18= jfl0fHo a}+sx?n] cfˆgf] s'n shf{sf] Go"gtd @% k|ltzt k|fyldstfk|fKt If]qdf k|jfx ug'{kg]{

Joj:yfnfO{ kl/dfh{g u/L s[lif If]qdf Go"gtd !) k|ltzt / phf{ tyf ko{6g If]qdf Go"gtd !%

k|ltzt shf{ k|jfx ug'{kg]{ Joj:yf ul/Psf] lyof] .

19= jfl0fHo a}+s, ljsf; a}+s tyf ljQ sDkgLx?n] cfˆgf] s'n shf{ nufgLsf] qmdzM % k|ltzt, $=%

k|ltzt / $ k|ltzt ljkGg ju{df nufgL ug'{kg]{ Joj:yfnfO{ kl/dfh{g u/L tLg} ju{sf ;+:yfx?sf

nflu o:tf] shf{sf] Go"gtd ;Ldf % k|ltzt sfod ul/Psf] lyof] .

20= ;dLIff jif{df s'n !$ j6f Ohfhtkqk|fKt ;+:yf Pscfk;df ufEg]÷ufleg] tyf k|flKt k|lqmofdf

;fd]n eO{ & j6f ;+:yf sfod ePsf 5g\ eg] & j6f Ohfhtkqk|fKt -ufEg]÷ufleg]tkm{–@ /

k|flKttkm{–%_ ;+:yfx?sf] cg'dltkq vf/]h ePsf] 5 .

21= ljQLo ;+:yfx?sf] ;~hfn lj:tf/;Fu} ljQLo kx'Fr a9\b} uPsf] 5 . ;/sf/sf] k|To]s :yfgLo txdf

sDtLdf Pp6f jfl0fHo a}+ssf] zfvf k'¥ofpg] nIo cg'?k s'n &%# :yfgLo tx dWo] @)&% c;f/

d;fGtdf ^#! :yfgLo txdf dfq jfl0fHo a}+ssf] pkl:ylt /x]sf]df @)&^ c;f/ d;fGtdf ;f]

;+Vofdf pNn]Vo dfqfdf j[l4 eO{ &#% :yfgLo txdf jfl0fHo a}+ssf] kx'Fr k'u]sf] 5 . To;}u/L,

@)&^ c;f/ d;fGt;Dddf æsÆ ju{sf #,%*%, ævÆ ju{sf !@^&, æuÆ ju{sf @)^ / æ3Æ ju{sf

#,^@( u/L a}+s tyf ljQLo ;+:yfx?sf] zfvf ;+Vof s'n *,^*& k'u]sf] 5 .

22= @)&% c;f/ d;fGt;Dd ljleGg b/sf u/L ?= $($ ca{ #& s/f]8 a/fa/sf gf]6x? rngrNtLdf

/x]sf]df @)&^ c;f/ d;fGt;Dddf @=^ k|ltztn] j[l4 eO{ rngrNtLdf /x]sf] s'n gf]6

?= %)& ca{ ^ s/f]8 k''u]sf] 5 .

23= @)&^ c;f/ d;fGtdf a}+sdf k|zf;gtkm{ (#$ / k|fljlwstkm{ () u/L s'n !,)@$ sd{rf/Lx?

sfo{/t /x]sf 5g\ . sfo{/t s'n hgzlQmdWo] clws[ttkm{ %@^, ;xfostkm{ #&^ / >]0fL ljlxg

sfof{no ;xof]uLtkm{ !@@ hgf /x]sf 5g\ .

24= @)&@ a}zfv !@ ut]sf] ljgfzsf/L e"sDkn] Ifltu|:t afn'jf6f/ / yfkfynLl:yt ejgx? k'glg{df{0f

ug{ o; a}s / g]kfn ;/sf/, ;x/L ljsf; dGqfno, s]Gb|Lo cfof]hgf sfof{Gjog OsfO{aLr ePsf]


iii

MOU adf]lhd lgo'Qm k/fdz{bftfx?åf/f tof/ ul/Psf] :jLs[t Master Plan, Drawing, Design

adf]lhd ejg lgdf{0f sfo{sf] nflu af]nkq cfXjfg ul/Psf] lyof] . ;f]lx adf]lhd g]kfn ;/sf/,

/fli6«o k'glg{df{0f k|flws/0f, s]Gb|Lo cfof]hgf sfof{Gjog OsfO{ -ejg_ n] >L BILIL-Contech J/V

;Fu yfkfynLl:yt ejg k'g/lgdf{0f ;Demf}tf u/]sf] / ;dLIff cjlwdf sl/a @% k|ltzt lgd{f0f sfo{

;DkGg ePsf] 5 . g]kfn ;/sf/, /fli6«o k'g/lgdf{0f k|flws/0f, s]Gb|Lo cfof]hgf sfof{Gjog OsfO{

-ejg_ n] >L CICO Samanantar JV ;Fu afn'jf6f/l:yt ejg k'g/lgdf{0f ;Demf}tf u/]sf] / xfn

ejg lgd{f0f sfo{ sl/a !) k|ltzt ;DkGg eO;s]sf] 5 .

25= ;'/lIft, :j:y tyf ;Ifd e'QmfgL k|0ffnLsf] ljsf;, lj:tf/, ;f];Fu ;DalGwt sfo{sf] lgodg,

;'kl/j]If0f Pjd\ lgu/fgL ug]{ p2]Zon] tof/ ul/Psf] æe'QmfgL tyf km:of}{6 P]g, @)&%Æ hf/L eO{

sfof{Gjogdf /x]sf] 5 .

26= cfly{s jif{ @)&%÷&^ sf] ljb]zL ljlgdo tyf cGo ;DklQ k'gd"{NofÍg nfe÷xflg ;dfof]hg cl3sf]

v'b cfo cl3Nnf] jif{sf] t'ngfdf @#=$^ k|ltztn] j[l4 eO{ ?= #$ ca{ $# s/f]8 @) nfv *&

xhf/ sfod ePsf] 5 . o:tf] v'b cfo cfly{s jif{ @)&$÷&% df ?= @& ca{ *( s/f]8 @ nfv $$

xhf/ /x]sf] lyof] .

27= @)&^ c;f/ d;fGtsf] jf;nft cg';f/ g]kfn /fi6« a}+ssf] ;DklQ tyf bfloTj @)&% c;f/

d;fGtsf] t'ngfdf &=@# k|ltztn] x|f; cfO{ ?= !) va{ &! ca{ &) s/f]8 $( nfv $% xhf/

sfod ePsf] 5 .

efu

!

;dli6ut cfly{s l:ylt tyf ljQLo cj:yf

ljZj cfly{s l:ylt tyf kl/b[Zo !

g]kfnsf] ;dli6ut cfly{s tyf ljQLo l:ylt !

s'n ufx{:Yo pTkfbg !

d'b|f:kmLlt / tna tyf Hofnfb/ ;"rsf° $

jf≈o If]q %

;/sf/L ljQ l:ylt *

df}lb|s tyf ljQLo l:ylt !#

tflnsfx? @!

cg';"rLx? %@


efu

!


ljZj cfly{s l:ylt tyf kl/b[Zo

1=1 ;+o'Qm /fHo cd]l/sf nufotsf ljsl;t d'n'sx? tyf pbLodfg Pjd\ ljsf;f]Gd'v d'n'sx?sf]

cfly{s ultljlwdf cfPsf] ;+s'rgn] ljZjsf] cfly{s j[l4b/ sdhf]/ x'Fb} uPsf] 5 . cGt/f{li6«o

d'b|fsf]if (IMF) åf/f k|sflzt World Economic Outlook, cS6f]a/, @)!( cg';f/ ;g\ @)!& df

ljZjsf] cfly{s j[l4b/ #=* k|ltzt /x]sf]df ;g\\ @)!* df #=^ k|ltztdf ´/]sf] 5 . ;g\ @)!( df

o:tf] j[l4b/ # k|ltzt /xg] cg'dfg 5 . ;g\ @)@) df eg] pQm j[l4b/ #=$ k|ltzt k'Ug] k|If]k0f

5 .

1=2 ljsl;t b]zx?sf]] ;du| pTkfbg ;g\ @)!* df @=# k|ltztn] a9]sf]df ;g\ @)!( df !=& k|ltztn]

a9\g] cg'dfg 5 . pbLodfg / ljsf;f]Gd'v b]zx?sf] cfly{s j[l4b/ ;g\ @)!* df $=% k|ltzt

/x]sf]df ;g\ @)!( df #=( k|ltzt x'g] cGt/f{li6«o d'b|fsf]ifsf] cg'dfg 5 . ;g\ @)!* df pbLodfg

tyf ljsf;f]Gd'v PlzofnL cy{tGq ^=$ k|ltztn] a9]sf]df ;g\ @)!( df %=( k|ltztn] a9\g]

cg'dfg /x]sf] 5 . l5d]sL /fi6« ef/t / rLgsf] cfly{s j[l4b/ ;g\ @)!* df qmdzM ^=* k|ltzt /

^=^ k|ltzt /x]sf]df ;g\ @)!( df b'j} cy{tGq ^=! k|ltztn] j[l4 x'g] cg'dfg /x]sf] 5 .

1=3 ;g\ @)!* df ljsl;t b]zx?sf] d'b|f:kmLltb/ @=) k|ltzt / pbLodfg tyf ljsf;f]Gd'v b]zx?sf]

$=* k|ltzt /Xof] . ;g\ @)!( df ljsl;t b]zx?df d'b|f:kmLltb/ !=% k|ltzt / pbLodfg tyf

ljsf;f]Gd'v b]zx?df $=& k|ltzt /xg] cg'dfg 5 . ;g\ @)!* df #=^ k|ltztn] a9]sf] j:t' tyf

;]jfsf] ljZj Jofkf/ ;g\ @)!( df !=! k|ltztn] a9\g] cg'dfg 5 .

g]kfnsf] ;dli6ut cfly{s tyf ljQLo l:ylt

s'n ufx{:Yo pTkfbg

1=4 cfly{s jif{ @)&%÷&^ cfly{s j[l4sf lx;fan]

pT;fxhgs /Xof] . s]Gb|Lo tYofÍ ljefusf cg';f/

cfly{s jif{ @)&%÷&^ df b]zsf] oyfy{ s'n ufx{:Yo

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

pTkfbssf] d"Nodf &=! k|ltzt /x]sf] cg'dfg 5 .

cl3Nnf] jif{ To:tf] j[l4b/ qmdzM ^=# k|ltzt / ^=&

k|ltzt /x]sf] lyof] . cg''s"n df};d, lgdf{0f sfo{df

cfPsf] tLa|tf, ko{6s cfudgdf ePsf] j[l4 tyf

Jofj;flos jftfj/0fdf cfPsf] ;''wf/sf sf/0f ;dLIff

jif{df cfly{s j[l4b/ pT;fxhgs /xg uPsf] xf] .

1=5 ;dLIff jif{df s[lif If]qsf] pTkfbg %=) k|ltzt / u}/–s[lif If]qsf] pTkfbg &=% k|ltztn] j[l4 ePsf]

5 . cl3Nnf] jif{ s[lif If]qsf] pTkfbg @=* k|ltzt tyf u}/–s[lif If]qsf] pTkfbg &=& k|ltztn] j[l4

ePsf] lyof] . ;dLIff jif{df u}/–s[lif If]q cGt{ut pBf]u If]qsf] pTkfbg *=! k|ltzt / ;]jf If]qsf]

0

1

2

3

4

5

6

7

8

2071/72 2072/73 2073/74 2074/75 2075/76

k|lt

zt

rf6{ !=! M s 'n ufx{:Yo pTkfbg j [l4b/

-cfwf/e"t d"Nodf_

cfly{s jif{ @)&%÷&^ sf] jflif{s k|ltj]bg

2

pTkfbg &=# k|ltztn] j[l4 ePsf] cg'dfg 5 . cl3Nnf] jif{ pBf]u If]q (=^ k|ltztn] j[l4 ePsf]

lyof] eg] ;]jf If]qsf] j[l4b/ &=@ k|ltzt /x]sf] lyof] .

s'n ufx{:Yo pTkfbgsf] If]qut ;+/rgf

1=6 ;dLIff jif{df s'n ufx{:Yo pTkfbgdf s[lif, pBf]u tyf

;]jf If]qx?sf] c+z qmdzM @&=) k|ltzt, !%=@

k|ltzt / %&=* k|ltzt /x]sf] 5 . cl3Nnf] jif{ s'n

ufx{:Yo pTkfbgdf oL If]qx?sf] c+z qmdzM @*=)

k|ltzt, !$=( k|ltzt / %&=) k|ltzt /x]sf] lyof] .

;dLIff jif{df s'n ufx{:Yo pTkfbgdf s[lif If]qsf] c+z

;LdfGt ?kdf 36]sf] 5 eg] pBf]u tyf ;]jf If]qsf]

c+z j[l4 ePsf] 5 .

1=7 j[xt cf}Bf]lus juL{s/0fsf] cfwf/df ;dLIff jif{df

s'n ufx{:Yo pTkfbgdf k|fylds If]q -s[lif tyf jg,

dT:okfng / vfgL tyf pTvgg\_, låtLo If]q

-pTkfbgd"ns pBf]u, ljB't\ UofF; tyf kfgL / lgdf{0f_ tyf t[tLo -;]jf_ If]qsf] c+z qmdzM @&=^

k|ltzt, !$=^ k|ltzt / %&=* k|ltzt /x]sf] 5 . cl3Nnf] jif{ s'n ufx{:Yo pTkfbgdf oL If]qx?sf]

c+z qmdzM @*=& k|ltzt, !$=# k|ltzt / %&=) k|ltzt /x]sf] lyof] .

tflnsf !=! M s'n ufx{:Yo pTkfbgdf k|fylds, låtLo / t[tLo If]qsf] c+z

-k|rlnt d"Nodf_

-k|ltztdf_

If]q

s'n ufx{:Yo pTkfbgdf c+z #

@)&!÷&@ @)&@÷&# @)&#÷&$ @)&$÷&% ;+= @)&%÷&^k|f=

k|fylds If]q* 32.4 32.2 30.2 28.7 27.6 låQLo If]q** 14.2 13.6 13.9 14.3 14.6

t[tLo If]q*** 53.4 54.2 55.9 57.0 57.8 # ljQLo dWo:ytf ;lxtsf] s'n ufx{:Yo pTkfbgdf sfod c+z * s[lif, jg tyf dT:okfng / vfgL tyf pTvgg\ ** pTkfbgd"ns pBf]u, ljB't, UofF; tyf kfgL / lgdf{0f *** ;]jf If]q k|f= k|f/lDes cg'dfg

;+= ;+zf]lwt cg'dfg

;|f]t M s]Gb|Lo tYofÍ ljefu

s[lif

1=8 cg's""n df};d, s[lif If]qsf] Jofj;foLs/0f tyf s[lifhGo cfutx?sf] ;xh pknAwtfsf sf/0f

cfly{s jif{ @)&%÷&^ df s[lif pTkfbg %=) k|ltztn] j[l4 ePsf] 5 . ;dLIff jif{df wfg, t/sf/L,

ds}, ux'F / cfn'sf] pTkfbg a9]sf] 5 eg] t]nxgsf] pTkfbg !=^* k|ltztn] 36]sf] 5 . cl3Nnf] jif{

s[lif If]qsf] pTkfbg @=& k|ltztn] a9]sf] lyof] .

pBf]u

1=9 ;dLIff jif{df pBf]u If]qsf] j[l4b/ *=! k|ltzt /x]sf] 5 . cl3Nnf] jif{ o:tf] j[l4b/ (=^ k|ltzt

/x]sf] lyof] . k''glg{df{0f sfo{sf] lg/Gt/tf tyf phf{ cfk""lt{df ePsf] ;''wf/sf sf/0f pBf]u If]qsf]

pTkfbg lj:tf/ ePsf] xf] .

1=10 ;dLIff jif{df pBf]u If]qcGtu{t pTkfbgd"ns pBf]usf] pTkfbg %=* k|ltztn] j[l4 ePsf] 5 .

cl3Nnf] jif{ o:tf] pTkfbg (=@ k|ltztn] j[l4 ePsf] lyof] . cl3Nnf] jif{ (=* k|ltztn] j[l4 ePsf]

ljB't\, UofF; tyf kfgLsf] pTkfbg ;dLIff jif{df !@=$ k|ltztn] j[l4 ePsf] 5 . To;}u/L, ;dLIff

-10

-5

0

5

10

15

2071/72 2072/73 2073/74 2074/75 2075/76

k|lt

zt

rf6{ !=@ M If ]qut cfly{s j [l4b/

s[lif If]q pBf]u If]q ;]jf If]q


3

jif{df lgdf{0f If]qsf] j[l4b/ *=( k|ltzt /x]sf] 5 . cl3Nnf] jif{ lgdf{0f If]q !)=) k|ltztn] a9]sf]

lyof] .

;]jf

1=11 ;dLIff jif{df ;]jf If]q &=# k|ltztn] j[l4 ePsf] cg'dfg 5 . cl3Nnf] jif{ o; If]qsf] j[l4b/ &=@

k|ltzt /x]sf] lyof] . ko{6s cfudgdf ePsf] j[l4, Jofkf/df ePsf] lj:tf/ tyf Jofj;flos

jftfj/0fdf cfPsf] ;''wf/sf sf/0f ;]jf If]qsf] pTkfbgdf j[l4 ePsf] xf] .

1=12 ;dLIff jif{df ;]jf If]q cGtu{t yf]s tyf v'b|f Jofkf/ If]q !)=( k|ltztn] j[l4 ePsf] 5 . cl3Nnf]

jif{ of] If]q !@=# k|ltztn] j[l4 ePsf] lyof] . cl3Nnf] jif{ xf]6n tyf /]i6'/]G6 If]q (=* k|ltztn]

j[l4 ePsf]df ;dLIff jif{df *=# k|ltztn] j[l4 ePsf] 5 . To;}u/L, cl3Nnf] jif{ $=^ k|ltztn] j[l4

ePsf] oftfoft, e08f/0f tyf ;~rf/ If]q ;dLIff jif{df %=( k|ltztn] j[l4 ePsf] 5 . ;dLIff

jif{df ljQLo dWo:ytf If]q ^=@ k|ltztn] Pjd\ l/on :6]6, ef8f tyf Jofj;flos If]q ^=!

k|ltztn] j[l4 ePsf] 5 . cl3Nnf] jif{ pQm If]qx?sf] j[l4b/ qmdzM ^=$ k|ltzt / %=@ k|ltzt

/x]sf] lyof] .

art tyf s'n /fli6«o vr{of]Uo cfo

1=13 cl3Nnf] cfly{s jif{ s'n ufx{:Yo pTkfbgdf s'n pkef]usf] c+z *@=@ k|ltzt /x]sf]df ;dLIff

jif{df &(=% k|ltzt /x]sf] cg''dfg 5 . kmn:j?k s'n ufx{:Yo pTkfbgdf s'n ufx{:Yo artsf] c+z

a9]sf] 5 .

1=14 cfly{s jif{ @)&%÷&^ df s'n /fli6«o vr{of]Uo cfo (Gross National Disposable Income at

Current Prices) !^=^ k|ltztn] j[l4 ePsf] 5 . cl3Nnf] jif{ o:tf] cfo !)=! k|ltztn] j[l4 ePsf]

lyof] . ;dLIff jif{df s'n ufx{:Yo pTkfbgdf s'n /fli6«o vr{of]Uo cfosf] cg'kft !#!=( k|ltzt

/x]sf] 5 . cl3Nnf] jif{ o:tf] cg'kft !@(=# k|ltzt /x]sf] lyof] .

tflnsf !=@ M s'n vr{of]Uo cfo -k|rlnt d"Nodf_

ljj/0f ?= s/f]8df k|ltzt kl/jt{g

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

s'n ufx{:Yo pTkfbg -pTkfbssf]

d"Nodf_ 267,449.3 303,103.4 346,431.9 13.3 14.3

v'b ;fwg cfo 3,099.5 2,261.5 4,241.2 -27.0 87.5

v'b rfn' 6«fG;km/ 85,180.1 86,467.1 106,272.8 1.6 22.9

s'n vr{of]Uo cfo 355,728.9 391,832.0 456,945.9 10.1 16.6

* ;+zf]lwt cg'dfg

**k|f/lDes cg'dfg



4

d'b|f:kmLlt / tna tyf Hofnfb/ ;"rsf°

pkef]Qmf d'b|f:kmLlt

1=15 cfly{s jif{ @)&%÷&^ df cf};t pkef]Qmf

d'b|f:kmLltb/ $=^$ k|ltzt /x]sf] 5 . cl3Nnf] jif{

o:tf] d'b|f:kmLltb/ $=!% k|ltzt /x]sf] lyof] .

1=16 ;dLIff jif{df vfB tyf k]o kbfy{ ;d"x / u}/–vfB

tyf ;]jf ;d"xsf] cf};t d"No j[l4b/ qmdzM #=)(

k|ltzt / %=*^ k|ltzt /x]sf] 5 . cl3Nnf] jif{df oL

;d"xx?sf] cf};t d"No j[l4b/ qmdzM @=&$ k|ltzt /

%=@^ k|ltzt /x]sf] lyof] .

1=17 ;dLIff jif{df vfB tyf k]o kbfy{ ;d"xsf] vfB tyf

vfBhGo kbfy{, £o" tyf t]n, kmnk"mn / d;nf

pk;d"x / u}/ vfB tyf ;]jf ;d"xsf] 3/fo;L ;fdfg tyf ;]jf, nQfsk8f tyf h'Qf, kmlg{l;ª /

oftfoft pk;d"xsf] d"No j[l4 b/ cl3Nnf] jif{sf] t'ngfdf a9\g uPsf] 5 .

1=18 ;dLIff jif{df cf};t pkef]Qmf d'b|f:kmLlt kxf8df %=)) k|ltzt, lxdfndf $=(! k|ltzt, sf7df8f}+

pkTosfdf $=*^ k|ltzt / t/fO{df $=@^ k|ltzt /x]sf] 5 . cl3NNff] jif{ o:tf] d'b|f:kmLlt b/

kxf8df $=%( k|ltzt, lxdfndf %=*^ k|ltzt, sf7df8f}+ pkTosfdf #=@% k|ltzt / t/fO{df $=#(

k|ltzt /x]sf] lyof] .

g]kfn / ef/taLrsf] pkef]Qmf d'b|f:kmLlt cGt/

1=19 ;dLIff jif{df g]kfnsf] cf};t pkef]Qmf d'b|f:kmLlt b/ $=^$ k|ltzt / ef/tsf] @=(@ k|ltzt /x]sf]

5 . cl3Nnf] cfly{s jif{df g]kfn tyf ef/tsf] d'b|f:kmLlt b/ qmdzM $=!% k|ltzt / $=$ k|ltzt

/x]sf] lyof] .

yf]s d'b|f:kmLlt

1=20 ;dLIff jif{df cf};t yf]s d'b|f:kmLlt ^=@# k|ltzt

/x]sf] 5 . cl3Nnf] jif{ o:tf] d'b|f:kmLlt b/ !=&#

k|ltzt /x]sf] lyof] . ;dLIff jif{df yf]s d"No cGtu{t

k|fylds j:t'x?sf] cf};t d"No ^=!@ k|ltzt, OGwg

tyf phf{sf] !@=^% k|ltzt / pTkflbt j:t'x?sf]

%=#! k|ltztn] j[l4 ePsf] 5 . cl3Nnf] jif{ k|fylds

j:t'x?sf] cf};t d"No !=@% k|ltztn] 36]sf] lyof]

eg] OGwg tyf pmhf{ / pTkflbt j:t'x?sf] cf};t

d"No qmdzM %=*@ k|ltzt / $=## k|ltztn] a9]]sf]

lyof] .

1=21 j[xt cfly{s juL{s/0fsf] cfwf/df x]bf{ ;dLIff jif{df pkef]Uo j:t', dWojtL{ j:t' tyf k'FhLut

j:t'sf] cf};t d"No j[l4b/ qmdzM %=% k|ltzt, &=# k|ltzt / @=( k|ltzt /x]sf] 5 .

/fli6«o tna tyf Hofnfb/ ;"rsf°

1=22 ;dLIff jif{df /fli6«o tna tyf Hofnfb/ ;"rsfÍ (=@& k|ltztn] j[l4 ePsf] 5 . cl3Nnf] jif{ o:tf]

;"rsfÍ ^=!( k|ltztn] a9]sf]]] lyof] . ;dLIff jif{df tna ;"rsfÍ / Hofnfb/ ;"rsfÍsf] cf};t

j[l4b/ qmdzM ^=^% k|ltzt / !)=)! k|ltzt /x]sf]] 5 . cl3Nnf] jif{df pQm ;"rsfÍx?sf] cf};t

j[l4b/ qmdzM (=%( k|ltzt / %=@& k|ltzt /x]sf] lyof] . ;dLIff jif{df Hofnfb/ ;"rsfÍ cGtu{t

s[lif dhb"/, cf}Bf]lus dhb"/ / lgdf{0f dhb"/sf] Hofnfb/ ;"rsfÍsf] cf};t j[l4b/ qmdzM !!=$&

k|ltzt, ^=(^ k|ltzt / (=%# k|ltzt /x]sf] 5 .

0

2

4

6

8

10

12

2071/72 2072/73 2073/74 2074/75 2075/76

k|lt

zt

rf6{ !=# M jflif{s cf };t pkef]Qmf d 'b|f:kmLlt

d'b|f:kmLlt vfB tyf k]o kbfy{ ;d"x

u}/–vfB tyf ;]jf ;d"x

-16-14-12-10-8-6-4-202468

101214

2071/72 2072/73 2073/74 2074/75 2075/76

k|lt

zt

rf6{ !=$ M jflif{s cf };t yf ]s d 'b|f:kmLlt

jflif{s cf}ift k|fylds j:t'

OGwg tyf pmhf{ pTkflbt j:t'


5

af≈o If]q

1=23 cfly{s jif{ @)&%÷&^ df j}b]lzs Jofkf/ cGtu{t j:t' lgof{tdf j[l4 tyf j:t' cfoftsf] j[l4b/df

sdL cfPsf] sf/0fn] ubf{ Jofkf/ 3f6f j[l4b/df ;'wf/ ePsf] 5 . cd]l/sL 8n/sf] t'ngfdf g]kfnL

d'b|fsf] cjd"Nog, cGt/fli6«o ahf/df sRrf t]nsf] d'Nodf cfPsf] lu/fj6sf ;fy} kfd t]n,

kf]ln:6/ ofg{, h'6sf ;fdfg, bfn, rfprfpsf] lgof{t a9]sf] tyf l;d]G6, oftfoftsf ;fwg tyf

kf6{k'hf{, b'/;+rf/sf ;fwg tyf kf6{k'hf{, :jf:Yo pks/0fsf] cfoft 36]sf sf/0f j}b]lzs Jofkf/

3f6f ;'wf/ ePsf] 5 .

j}b]lzs Jofkf/

1=24 cfly{s jif{ @)&%÷&^ df s'n j:t' lgof{t !(=$ k|ltztn] a9\g uO{ ?= (& ca{ !! s/f]8 k'u]sf]

5 . cl3Nnf] jif{ o:tf] lgof{t !!=$ k|ltztn] a9]sf] lyof] . s'n ufx{:Yo pTkfbgdf s'n j:t'

lgof{tsf] cg'kft cl3Nnf] jif{ @=& k|ltzt /x]sf]df cfly{s jif{ @)&%÷&^ df @=* k|ltzt /x]sf]

5 .

1=25 s'n j:t' lgof{tdWo] ef/ttk{msf] lgof{t ut jif{ !@=& k|ltztn] a9]sf]df cfly{s jif{ @)&%÷&^ df

#$=# k|ltztn] a9]/ ?= ^@ ca{ &# s/f]8 k'u]sf] 5 . j:t'ut cfwf/df cfly{s jif{ @)&%÷&^ df

ef/ttkm{ d'Votof kfd t]n, kf]lni6/ ofg{, h'6sf ;fdfg, rfprfp nufotsf j:t'x?sf] lgof{t

a9]sf] 5 .

1=26 rLgtkm{sf] lgof{t ut jif{ $#=# k|ltztn] a9]sf]df cfly{s jif{ @)&%÷&^ df !#=% k|ltztn] 36]/

?= @ ca{ !! s/f]8 k'u]sf] 5 . j:t'ut cfwf/df cfly{s jif{ @)&%÷&^ df rLgtkm{ d'Votof

rfprfp, x:tsnfsf ;fdfg nufotsf j:t'x?sf] lgof{t a9]sf] 5 .

1=27 cGo d'n'stk{msf] lgof{t ut jif{ &=& k|ltztn] a9]sf]df cfly{s jif{ @)&%÷&^ df )=@ k|ltztn]

j[l4 eO{ ?= #@ ca{ @& s/f]8 k'u]sf] 5 . ;dLIff jif{df cGo d'n'stk{m d'Votof bfn, x:tsnfsf

;fdfg, hl8j'6L, rfFbLsf u/uxgf nufotsf j:t'x?sf] lgof{t a9]sf] 5 .

1=28 cfly{s jif{ @)&%÷&^ df s'n j:t' cfoft !#=( k|ltztn] a9]/ ?= !$!* ca{ %$ s/f]8 k'u]sf] 5 .

ut jif{ o:tf] cfoft @%=* k|ltztn] a9]sf] lyof] . s'n j:t' cfoftsf] s'n ufx{:Yo pTkfbg;Fusf]

cg'kft ut jif{ $!=! k|ltzt /x]sf]df cfly{s jif{ @)&%÷&^ df $)=( k|ltzt /x]sf] 5 .

1=29 cfly{s jif{ @)&%÷&^ df ef/taf6 ePsf] j:t' cfoft !@=* k|ltztn] a9]/ ?= (!& ca{ (! s/f]8

k'u]sf] 5 . ut jif{ o:tf] cfoft @*=% k|ltztn] a9]sf] lyof] . j:t'ut cfwf/df k]6«f]lnod kbfy{,

d]lzg/L tyf kf6{k'hf{, Pd=P;=lan]6, ljB'tLo pks/0f nufotsf j:t'sf] cfoft a9]sf] 5 .

1=30 rLgaf6 ePsf] cfoft ut jif{ @%=& k|ltztn] a9]sf] t'ngfdf cfly{s jif{ @)&%÷&^ df @*=%

k|ltztn] j[l4 eO{ ?= @)% ca{ %# s/f]8 k'u]sf] 5 . j:t'ut cfwf/df tof/L kf]zfs, ljB'tLo

;fdfg, h'Qf tyf rKkn, lel8of] 6]lnlehg tyf kf6{k'hf{ nufotsf j:t'x?sf] cfoft a9]sf] 5 .

1=31 cGo d'n'saf6 ePsf] cfoft ut jif{ !*=@ k|ltztn] a9]sf]df cfly{s jif{ @)&%÷&^ df *=(

k|ltztn] a9]/ ?= @(% ca{ !) s/f]8 k'u]sf] 5 . j:t'ut cfwf/df sRrf kfd t]n, sf]Onf, ;'g,

/f;folgs dn, nufotsf j:t'x?sf]] cfoft a9]sf]] 5 .

1=32 cfly{s jif{ @)&%÷&^ df s'n j:t' Jofkf/ 3f6f !#=% k|ltztn] j[l4 eO{ ?= !#@! ca{ $# s/f]8

k'u]sf] 5 . ut jif{ o:tf] Jofkf/ 3f6f @^=( k|ltztn] a9]sf]] lyof] . Jofkf/ 3f6f / s'n ufx{:Yo

pTkfbgsf] cg'kft ut jif{ #*=$ k|ltzt /x]sf]df cfly{s jif{ @)&%÷&^ df #*=! k|ltzt sfod

ePsf] 5 . s'n j:t' Jofkf/ 3f6fdWo] ef/t;Fusf] Jofkf/ 3f6f !!=$ k|ltztn] j[l4 eO{ ?= *%%

ca{ !* s/f]8, rLg;Fusf] Jofkf/ 3f6f @(=! k|ltztn] a9L ?= @)# ca{ $@ s/f]8 / cGo

d'n's;Fusf] Jofkf/ 3f6f !)=! k|ltztn] a9]/ ?= @^@ ca{ *# s/f]8 k'u]sf] 5 .

1=33 s'n j:t' Jofkf/ ut jif{ @$=* k|ltztn] a9]sf]df cfly{s jif{ @)&%÷&^ df !$=# k|ltztn] a9]/

?= !%!% ca{ ^$ s/f]8 k'u]sf] 5 . s'n Jofkf/ s'n ufx{:Yo pTkfbg cg'kft ut jif{ $#=*

k|ltzt /x]sf]df cfly{s jif{ @)&%÷&^ df ;d]t $#=* k|ltzt g} /x]sf] 5 . s'n Jofkf/df


6

ef/t;Fusf] Jofkf/ ut jif{ @&=% k|ltztn] a9]sf] t'ngfdf cfly{s jif{ @)&%÷&^ df !#=(

k|ltztn] a9L ?= (*) ca{ ^$ s/f]8 k'u]sf] 5 . rLg;Fusf] Jofkf/ ut jif{sf] @^ k|ltzt j[l4sf]

t'ngfdf cfly{s jif{ @)&%÷&^ df @&=* k|ltztn] j[l4 eO{ ?= @)& ca{ ^$ s/f]8 k'u]sf] 5 .

To;}u/L, cGo d'n's;Fusf] s'n Jofkf/ ut cfly{s jif{ !& k|ltztn] a9]sf]df cfly{s jif{ @)&%÷&^

df * k|ltztn] a9]/ ?= #@& ca{ #& s/f]8 k'u]sf] 5 .

1=34 cfly{s jif{ @)&%÷&^ df lgof{t–cfoft cg'kft ^=* k|ltztdf k'u]sf] 5 . ut jif{ o:tf] cg'kft

^=% k|ltzt /x]sf] lyof] . s'n lgof{tdf ef/t;Fusf] c+z ut jif{ %&=$ k|ltzt /x]sf]df cfly{s jif{

@)&%÷&^ df ^$=^ k|ltzt, s'n cfoftdf ut cfly{s jif{ ^%=$ k|ltzt /x]sf]df cfly{s jif{

@)&%÷&^ df ^$=& k|ltzt, s'n j:t' Jofkf/ 3f6fdf ut cfly{s jif{ ^%=( k|ltzt /x]sf]df

cfly{s jif{ @)&%÷&^ df ^$=& k|ltzt / s'n Jofkf/df ut cfly{s jif{ ^$=( k|ltzt /x]sf]df

cfly{s jif{ @)&%÷&^ df ^$=& k|ltzt /x]sf] 5 .

;]jf vftf

1=35 cffly{s jif{ @)&%÷&^ df ;]jf If]qsf] cfosf] t'ngfdf vr{df ePsf] pRr j[l4sf sf/0f ;]jf vftf

?= !^ ca{ %@ s/f]8n] C0ffTds /x]sf] 5 . cl3Nnf] jif{ of] vftf ?= @ ca{ @& s/f]8n] artdf

/x]sf] lyof] .

1=36 cfly{s jif{ @)&%÷&^ df ;]jf If]qtkm{sf] cfo %=# k|ltztn] j[l4 eO{ ?= !*^ ca{ *! s/f]8 k'u]sf]

5 . cl3Nnf] jif{ ;]jf cfo !@=! k|ltztn] a9]sf] lyof] . o; cGtu{t e|d0f zLif{ssf] cfo (=&

k|ltztn] j[l4 eO{ ?= &# ca{ %& s/f]8 k'u]sf] 5 . cl3Nnf] jif{ o:tf] cfo !$=^ k|ltztn] a9]sf]

lyof] .

1=37 cfly{s jif{ @)&%÷&^ df s'n ;]jf e'QmfgL !^=! k|ltztn] a9L ?= @)# ca{ #@ s/f]8 k'u]sf]

5 . cl3Nnf] jif{ o:tf] vr{ !@=* k|ltztn] j[l4 ePsf] lyof] . ;]jf vr{tkm{ e|d0f vr{ !@=%

k|ltztn] a9L ?= *( ca{ %* s/f]8n] a9]sf] 5 . cl3Nnf] jif{ o:tf] vr{ )=$ k|ltztn] 36]sf]

lyof] .

6«fG;km/

1=38 v'b 6«fG;km/ cfo cfly{s jif{ @)&%÷&^ df !% k|ltztn] j[l4 eO{ ?= (($ ca{ &( s/f]8 k'u]sf]

5 . cl3Nnf] jif{ o:tf] cfo !=% k|ltztn] a9]sf] lyof] .

1=39 6«fG;km/ cfo cfly{s jif{ @)&%÷&^ df !%=% k|ltztn] j[l4 eO{ ?= !))% ca{ %( s/f]8 k'u]sf]

5 . cl3Nnf] jif{ o:tf] cfo !=& k|ltztn] a9]sf] lyof] . To;}u/L, 6«fG;km/ e'QmfgL cfly{s jif{

@)&%÷&^ df *^=! k|ltztn] j[l4 eO{ ?= !) ca{ *) s/f]8 k'u]sf] 5 . cl3Nnf] jif{ o:tf] e'QmfgL

$*=^ k|ltztn] a9]sf] lyof] .

1=40 sfdbf/sf] ljk|]if0f cfk|jfx cfly{s jif{ @)&%÷&^ df !^=% k|ltztn] a9L ?= *&( ca{ @& s/f]8

k'u]sf] 5 . cl3Nnf] jif{ o:tf] cfk|jfx *=^ k|ltztn] a9]sf] lyof] . ljk|]if0f cfk|jfxsf] s'n ufx{:Yo

pTkfbg;Fusf] cg'kft cl3Nnf] cfly{s jif{ @$=( k|ltzt /x]sf]df cfly{s jif{ @)&%÷&^ df @%=$

k|ltzt /x]sf] 5 .

1=41 cfly{s jif{ @)&%÷&^ df k]G;g cfo !#=^ k|ltztn] j[l4 eO{ ?= ^! ca{ %# s/f]8 k'u]sf] 5 .

cl3NNff] jif{ o:tf] cfo !*=* k|ltztn] a9]sf] lyof] .

rfn' vftf tyf ;du| zf]wgfGt/ l:ylt

1=42 jflif{s tYofÍsf cfwf/df rfn' vftf nuftf/ t];|f] jif{ 3f6fdf uPsf] 5 . cfly{s jif{ @)&%÷&^ df

rfn' vftf ?= @^% ca{ #& s/f]8n] 3f6fdf /x]sf] 5 . cl3Nnf] jif{ of] vftf ?= @$& ca{ %&

s/f]8n] 3f6fdf /x]sf] lyof] . rfn' vftf 3f6fsf] s'n ufx{:Yo pTkfbg;Fusf] cg'kft cfly{s jif{

@)&%÷&^ df &=& k|ltzt /x]sf] 5 . cl3Nnf] jif{ o:tf] cg'kft *=@ k|ltzt /x]sf] lyof] . cfly{s

jif{ @)&%÷&^ df Jofkf/ 3f6fsf] lj:tf/ pNn]Vo /x]sf] sf/0f rfn' vftf 3f6fdf lj:tf/ ePsf] xf] .


7

tflnsf !=# M ;l~rlt kof{Kttf kl/;"rsx?

ljj/0f @)&#÷&$ @)&$÷&% @)&%÷&^

!_ ljb]zL ljlgdo ;l~rltn] cfoft vfDg] l:ylt -dlxgfdf_

s_ j:t' 13.2 10.8 8.9 v_ j:t' tyf ;]jf 11.4 9.4 7.8

@_ s'n ljb]zL ljlgdo ;l~rlt÷

s'n ufx{:Yf pTkfbg -k|ltztdf_ 40.4 36.4 30.0 #_ s'n ljb]zL ljlgdo ;l~rlt÷

cfoft * -k|ltztdf_ 95.2 78.6 64.9

$_ s'n ljb]zL ljlgdo ;l~rlt÷

lj:t[t d'b|f k|bfo -k|ltztdf_ 41.6 35.6 29.0 %_ s'n ljb]zL ljlgdo ;l~rlt÷

;l~rt d'b|f -k|ltztdf_ 164.3 155.3 148.6 * j:t'' tyf ;]jf cfoft

1=43 cfly{s jif{ @)&%÷&^ df zf]wgfGt/ l:ylt ?= ^& ca{ $) s/f]8n] 3f6fdf /Xof] . cl3Nnf] jif{

zf]wgfGt/ l:ylt ?= (^ s/f]8n] artdf /x]sf] lyof] .

1=44 cfly{s jif{ @)&%÷&^ df k'FhL vftftkm{sf] 6«fG;km/ !@=* k|ltztn] sdL cfO{ ?= !% ca{ $^ s/f]8

/Xof] . ljQLo vftf cGt{ut k|ToIf j}b]lzs nufgLsf] jflif{s cfk|jfx cl3Nnf] jif{ @(=& k|ltztn]

a9]sf]df cfly{s jif{ @)&%÷ &^ df @%=$ k|ltztn] 36L ?= !# ca{ & s/f]8 k'u]sf] 5 .

1=45 cl3Nnf] cfly{s jif{ ;/sf/L C0f cfk|jfx %(=$ k|ltztn] a9]sf]df cfly{s jif{ @)&%÷&^ df !*=#

k|ltztn] 36L ?= *! ca{ $* s/f]8 k'u]sf] 5 eg] ;fFjf e'QmfgL cl3Nnf] jif{ $=# k|ltztn]

a9]sf]df cfly{s jif{ @)&%÷&^ df &=* k|ltztn] a9L ?= @) ca{ $ s/f]8 k'u]sf] 5 .

ljb]zL ljlgdo ;l~rlt

1=46 @)&^ c;f/ d;fGtdf s'n ljb]zL ljlgdo ;l~rlt @)&% c;f/ d;fGtsf] t'ngfdf %=* k|ltztn]

sdL cfO{ ?= !)#* ca{ (@ s/f]8 sfod ePsf] 5 . cl3Nnf] jif{ o:tf] ;l~rlt @=! k|ltztn] j[l4

eO{ ?= !!)@ ca{ %( s/f]8 k'u]sf] lyof] . cd]l/sL 8n/df eg] a}lsË If]qsf] s'n ;l~rlt %=*

k|ltztn] x|f; cfO{ ( ca{ %) s/f]8 8n/ sfod ePsf] 5 . cl3Nnf] jif{ o:tf] ;l~rlt #=(

k|ltztn] 36]sf] lyof] .

1=47 g]kfn /fi6« a}+sdf /x]sf] ljb]zL ljlgdo ;l~rlt @)&% c;f/ d;fGtsf] ?= (*( ca{ $) s/f]8sf]

t'ngfdf @)&^ c;f/ d;fGtdf *=* k|ltztn] 36]/ ?= ()@ ca{ $$ s/f]8 k'u]sf] 5 . s'n ljb]zL

ljlgdo ;l~rltdf g]kfn /fi6« a}+s;Fu /x]sf] ;l~rltsf] c+z *^=( k|ltzt k'u]sf] 5 . To;}u/L, s'n

ljb]zL ljlgdo ;l~rltdf ef/tLo d'b|f ;l~rltsf] c+z @#=^ k|ltzt /x]sf] 5 .

;l~rlt kof{Kttf ;"rs

1=48 cfly{s jif{ @)&%÷&^ sf]

s'n cfoftnfO{ cfwf/ dfGbf

@)&^ c;f/ d;fGtdf

sfod ljb]zL ljlgdo

;l~rltn] *=( dlxgfsf]

j:t' cfoft / &=* dlxgfsf]

j:t' tyf ;]jf cfoft wfGg]

b]lvG5 .

1=49 ;dLIff jif{df ljb]zL ljlgdo

;l~rltsf] s'n ufx{:Yo

pTkfbg, s'n cfoft, lj:t[t

d'b|fk|bfo / ;l~rt

d'b|f;Fusf] cg'kftx? qmdzM

#)=) k|ltzt, ^$=( k|ltzt, @(=) k|ltzt / !$*=^ k|ltzt /x]sf 5g\ . cl3Nnf] jif{ o:tf

cg'kftx? qmdzM #^=$ k|ltzt, &*=^ k|ltzt, #%=^ k|ltzt / !%%=# k|ltzt /x]sf lyP .

j}b]lzs ;DklQ tyf bfloTj l:ylt

1=50 @)&^ c;f/ d;fGtdf d'n'ssf] j}b]lzs ;DklQ ?= !)*) ca{ !) s/f]8 tyf bfloTj ?= (@! ca{

($ s/f]8 /x]sf] 5 . kmn:j?k v'b j}b]lzs ;DklQ / bfloTjsf] l:ylt (IIP) ?= !%* ca{ !^

s/f]8n] wgfTds /x]sf] 5 . @)&% c;f/ d;fGtdf o:tf] /sd ?= @*@ ca{ !@ s/f]8n] wgfTds

lyof] .


8

tflnsf !=$ M ljlgdo b/ k|j[lQ

ljb]zL d'b|f

vl/b b/ -g]kfnL ?k}ofFdf_

clwd"Nog-±_÷

cjd"Nog-–_

c;f/ d;fGt -k|ltztdf_

2074 2075 2076 2075 2076 ! cd]l/sL 8n/ 102.86 109.34 109.36 -5.93 -0.02

! Kffp08 :6ln{Ë 133.32 144.71 137.25 -7.87 5.44

! o"/f] 117.40 127.77 123.34 -8.12 3.59

!) hfkfgL o]g 9.08 9.73 10.14 -6.68 -4.04

tflnsf !=% M k|d'v ljQLo kl/;"rsx?

-s'n ufx{:Yo pTkfbg;Fusf] cg'kft_

ljj/0f 2073/74 2074/75 2075/76

s'n vr{ 30.5 35.2 30.8

rfn' vr{ 19.2 22.9 20.6

k'FhLut vr{ 7.4 8.7 6.7

/fh:j 22.8 24.0 25.0

s/ /fh:j 20.5 21.8 21.9

ljQ 3f6f -7.1 -10.1 -5.4

ljlgdo b/ k|j[lQ

1=51 cfly{s jif{ @)&%÷&^ df klg

g]kfnL ?k}ofFsf] ef/tLo

?k}ofF;Fusf] ljlgdo b/ l:y/

/flvPsf] 5 . @)&% c;f/

d;fGtsf] t'ngfdf @)&^ c;f/

d;fGtdf g]kfnL ?k}ofF cd]l/sL

8n/;Fu )=)@ k|ltzt / hfkfgL

o]g;Fu $=)$ k|ltztn]

cjd"Nog tyf kfp08 :6ln{Ë;Fu

%=$$ k|ltzt / o"/f];Fu #=%( k|ltztn] clwd"Nog eof] .

lgof{t cfoft d"No ;"rsf°

1=52 @)&^ c;f/ dlxgfdf eG;f/ tYofÍdf cfwfl/t jflif{s

laGb'ut cfwf/df lgof{tsf] PsfO d"No ;"rsfÍ (Unit

Value Index) )=* k|ltztn] a9]sf] 5 eg] cfoft

d"No ;"rsfÍ @=# k|ltztn] 36]sf] 5 . @)&% c;f/

dlxgfdf jflif{s laGb'ut cfwf/df @ k|ltztn] 36]sf]

Jofkf/sf] zt{ (Terms of Trade) @)&^ c;f/ dlxgfdf

#=@ k|ltztn] a9]sf] 5 .

;/sf/L ljQ l:ylt

1=53 g]kfnsf] ;+ljwfg @)&@ df Joj:yf eP adf]lhd

cfly{s jif{ @)&%÷&^ sf] ah]6 @)&% h]7 !% ut]

Joj:yflksf–;+;bdf k|:t't ePsf] lyof] . ah]6

sfof{GjognfO{ yk k|efjsf/L agfpg ah]6n] vr{

ug{] clVtof/Ldf ;d]t kl/jt{g NofPsf] lyof] .

1=54 ;dLIff jif{df s'n vr{df rfn', k'FhLut tyf ljQLo

Joj:yf cGtu{tsf] vr{sf] c+z qmdzM ^^=& k|ltzt,

@!=* k|ltzt / !!=% k|ltzt /Xof] . cfly{s jif{

@)&%÷&^ df ePsf] a}+lsË sf/f]af/df cfwfl/t

rfn', kF"hLut / ljQLo Joj:yf cGtu{tsf vr{x?sf] s'n ufx{:Yo pTkfbg;Fusf] cg'kft qmdzM

@)=^ k|ltzt, ^=& k|ltzt / #=% k|ltzt sfod ePsf] 5 . cl3Nnf] jif{ oL cg'kftx? qmdzM @@=(

k|ltzt, *=& k|ltzt / #=^ k|ltzt /x]sf lyP .

;/sf/L /fh:j

1=55 cfly{s jif{ @)&%÷&^ df g]kfn ;/sf/sf] /fh:j

!(=! k|ltztn] j[l4 eO{ ?= *^% ca{ %% s/f]8

k'Uof] . cl3Nnf] jif{ ;/sf/sf] /fh:j !(=#

k|ltztn] j[l4 eO{ ?= &@^ ca{ &@ s/f]8 k'u]sf]

lyof] . ;dLIff jif{df /fh:j÷s'n ufx{:Yo pTkfbg

cg'kft @% k|ltzt k'u]sf] 5 . cfly{s jif{

@)&$÷&% df o:tf] cg'kft @$ k|ltzt /x]sf]

lyof] .

100

110

120

130

140

150

160

170

180

2073/74 2074/75 2075/76

;"rsfÍ

rf6{ !=% M lgof{t cfoft d "No ;"rsfÍ

lgof{t cfoft


9

1=56 ;dLIff jif{df d"No clej[l4 s/ /fh:j !^=* k|ltztn] j[l4 eO{ ?= @$! ca{ ^! s/f]8 kl/rfng

ePsf] 5 . cl3Nnf] jif{ ;f] /fh:j @( k|ltztn] j[l4 eO{ ?= @)^ ca{ &( s/f]8 k'u]sf] lyof] .

1=57 ;dLIff jif{df cfos/ /fh:j @!=% k|ltztn] j[l4 eO{ ?= !($ ca{ @* s/f]8 k'u]sf] 5 . cl3Nnf]

jif{ o:tf] /fh:j &=( k|ltztn] j[l4 eO{ ?= !%( ca{ () s/f]8 k'u]sf] lyof] .

1=58 ;dLIff jif{df eG;f/ dx;"naf6 k|fKt x'g] /fh:j !@=* k|ltztn] j[l4 eO{ ?= !%% ca{ #& s/f]8

k'u]sf] 5 . cl3NNff] jif{ o:tf] /fh:j @!=& k|ltztn] j[l4 eO{ ?= !#& ca{ &( s/f]8 /x]sf]] lyof] .

1=59 ;dLIff jif{df cGtMz'Nsaf6 k|fKt /fh:j !*=* k|ltztn] j[l4 eO{ ?= !@! ca{ *^ s/f]8 k'u]sf] 5 .

cl3Nnf] jif{ cGtMz'Ns /fh:j @!=! k|ltztn] j[l4 eO{ ?= !)@ ca{ %* s/f]8 k'u]sf]] lyof] .

1=60 ;dLIff jif{df s'n /fh:j kl/rfngdf d"No clej[l4 s/sf]] c+z ;a}eGbf a9L cyf{t\ @*=! k|ltzt

/x]sf] 5 . To;kl5 qmdzM cfos/ -@@=^ k|ltzt_, eG;f/ dx;"n -!*=! k|ltzt_ / cGtMz'Ns

-!$=@ k|ltzt_ /x]sf] 5 . cl3Nnf] jif{ oL cg'kftx? qmdzM @*=@ k|ltzt, @!=* k|ltzt, !*=*

k|ltzt / !$ k|ltzt /x]sf lyP .

1=61 ;dLIff jif{df u}/–s/ /fh:j kl/rfng #*=# k|ltztn] j[l4 eO{ ?= !)) ca{ %( s/f]8 k'u]sf] 5 .

cl3Nnf] jif{ u}/–s/ /fh:j !&=( k|ltztn] j[l4 eO{{ ?= &@ ca{ &$ s/f]8 k'u]sf]] lyof] .

1=62 ;dLIff jif{df s'n /fh:jdf s/ /fh:jsf] c+z **=# k|ltzt / u}/–s/ /fh:jsf] c+z !!=& k|ltzt

/x]sf] 5 . To;}u/L, s/ /fh:jdf k|ToIf s/ /fh:jsf] c+z #!=^ k|ltzt / ck|ToIf s/ /fh:jsf]

c+z ^*=$ k|ltzt /x]sf] 5 . cl3Nnf] jif{ s'n /fh:jdf s/ /fh:jsf] c+z ()=! k|ltzt / u}/–s/

/fh:jsf] c+z (=( k|ltzt /x]sf] lyof] eg] s/ /fh:jdf k|ToIf s/ /fh:jsf] c+z #@=@ k|ltzt /

ck|ToIf s/ /fh:jsf] c+z ^&=* k|ltzt /x]sf] lyof] .

;/sf/L vr{

1=63 cfly{s jif{ @)&%÷&^ df a}+lsË sf/f]af/df

cfwfl/t s'n ;/sf/L vr{ )=! k|ltztn] j[l4 eO{

?= !)^& ca{ ^& s/f]8 sfod ePsf] 5 . cl3Nnf]

jif{ s'n ;/sf/L vr{ #)=& k|ltztn] j[l4 eO{ ?=

!)^^ ca{ !* s/f]8 sfod ePsf] lyof] .

1=64 cfly{s jif{ @)&%÷&^ df a}+lsË sf/f]af/df

cfwfl/t rfn' vr{ @=& k|ltztn] j[l4 eO{ ?= &!@

ca{ #! s/f]8 k'u]sf] 5 . cl3Nnf] cfly{s jif{ rfn'

vr{ #% k|ltztn] j[l4 eO{ ?= ^(# ca{ $^ s/f]8

k'u]sf] lyof] .

1=65 ;dLIff jif{df kF"hLut vr{ ?= @#@ ca{ $@ s/f]8 -a}+lsË sf/f]af/df cfwfl/t_ ePsf] 5 . cl3Nnf]

jif{ o:tf] k'FhLut vr{ #@=# k|ltztn] j[l4 eO{ ?= @^# ca{ %% s/f]8 ePsf] lyof] .

1=66 cfly{s jif{ @)&%÷&^ df a}+lsË sf/f]af/df cfwfl/t ljQLo Joj:yf cGtu{tsf] vr{ cl3Nnf] jif{sf]

^=@ k|ltzt j[l4sf] t'ngfdf !@=^ k|ltztn] j[l4 eO{ ?= !@@ ca{ ($ s/f]8 sfod ePsf] 5 .

ah]6 3f6f 1=67 cfly{s jif{ @)&%÷&^ df a}+lsË sf/f]af/df cfwfl/t ah]6 ?= !*& ca{ %@ s/f]8n] 3f6fdf /x]sf]

5 . cfly{s jif{ @)&$÷&% df o:tf] ah]6 ?= #)% ca{ %) s/f]8n] 3f6fdf /x]sf] lyof] .

ah]6 3f6f k"lt{sf ;|f]tx? 1=68 cfly{s jif{ @)&%÷&^ df s'n cfGtl/s C0f ?= (^ ca{ #* s/f]8 kl/rfng ePsf] 5 . pQm

C0fsf] s'n ufx{:Yo pTkfbg;Fusf] cg'kft @=* k|ltzt /x]sf] 5 . cl3Nnf] jif{ ?= !$$ ca{ &%

s/f]8 a/fa/sf] cfGtl/s C0f kl/rfng ePsf] lyof] .

rfn'' vr{

66.7\%

k''FhLut vr{

21.8%

ljQLo

Joj:yf vr{

11.5%

rf6{ !=& M gub k|jfxdf cfwfl/t ;/sf/L vr{sf]

;+/rgf -cfly{s jif{ @)&%/&^_


10

tflnsf !=^ M ;/sf/L C0fsf] l:ylt

;/sf/L C0f kl/;"rsx? 2073/74 2074/75 2075/76 != s'n C0f÷s'n ufx{:Yo pTkfbg 26.1 30.2 30.2 @= jfXo C0f÷s'n ufx{:Yo pTkfbg 15.5 17.3 17.2 #= cfGtl/s C0f÷s'n ufx{:Yo pTkfbg 10.6 12.9 13.1 $= jfXo C0f÷lgof{t 566.7 645.7 612.3 %= jfXo C0f e'QmfgL÷lgof{t 31.1 22.8 20.6 ^= s'n C0f e'QmfgL÷/fh:j 10.1 7.7 6.3 &= cfGtl/s C0f e'QmfgL÷/fh:j 6.4 5.2 4.0 *= jfXo C0f e'QmfgL÷/fh:j 3.7 2.6 2.3 gf]6 M cfGtl/s C0fdf cfO{=Pd=Pkm= k|ld;/L gf]6 / g]kfn /fi6« a}+saf6 ePsf]

clwljsif{sf] /sd ;dfj]z gePsf] .

;|f]t M dxfn]vf lgoGqssf] sfof{no / g]kfn /fi6« a}+s .

1=69 ;dLIff jif{df ?=#$ ca{ #! s/f]8 cfGtl/s C0fsf] e'StfgL ePsf] 5 eg] ;dLIff jif{sf] cGTodf

g]kfn ;/sf/sf] g]kfn /fi6« a}+s;Fu ?= %* ca{ ^$ s/f]8 gub df}Hbft /x]sf]] 5 . cl3Nnf] cfly{s

jif{sf] cGTodf o:tf] df}Hbft ?= *( ca{ %) s/f]8 /x]sf] lyof] .

;/sf/L C0f 1=70 @)&^ c;f/ d;fGtdf g]kfn

;/sf/sf] s'n ltg{ afFsL afXo C0f

?= %($ ca{ ^! s/f]8 / cfGtl/s

C0f ?= $%@ ca{ (& s/f]8 u/L

s'n C0f ?= !)$& ca{ %* s/f]8

/x]sf] 5 . cl3Nnf] jif{sf] c;f/

d;fGtdf ltg{ afFsL s'n C0f

?= (!^ ca{ @% s/f]8 /x]sf] lyof] .

;/sf/L s'n C0fsf] s'n ufx{:Yo

pTkfbg;Fusf] cg'kft #)=@ k|ltzt

/x]sf] 5 .

/fh:j ;DaGwL gLltut Joj:yf

1=71 g]kfn ;/sf/n] cfly{s jif{ @)&%÷&^ sf] ah]6df plNnlvt /fh:j gLltsf p2]Zox? M

;a} cfly{s lqmofsnfkx?nfO{ s/sf] bfo/fdf NofO{ /fh:jsf] cfwf/ km/flsnf] agfpg] .

cfly{s lqmofsnfksf] lj:tf/df ;xof]u k'Ug] u/L s/ k|0ffnLnfO{ nufgL d}qL agfO{

pTkfbgd"ns pBf]u tyf Joj;fosf] k|j{4g ug]{,

s/sf] ;+/rgf / s/sf b/x?df ;do ;fk]If ;'wf/ u/L s/ k|0ffnLnfO{ yk k|ultzLn /

;dGoflos agfpg],

/fh:j k|zf;gdf ;'wf/ u/L s/bftfnfO{ bIf, Joj;flos, :jR5 Pjd\ ;'b[9 s/ k|zf;gsf]

;'lglZrttf lbg],

s/ sfg'gsf] kfngfdf hf]8 lb+b} s/ 5nL tyf r'xfj6 lgoGq0f ug]{,

u}/–s/ /fh:jsf] If]q lj:tf/ Pjd\ s/sf b/x?nfO{ ;dfof]hg u/L /fh:j j[l4 ug]{,

1=72 plNnlvt /fh:j gLltnfO{ sfof{Gjogdf Nofpg ah]6n] c+lusf/ u/]sf k|d'v /0fgLlt tyf

sfo{qmdx? M

ck|ToIf s/

lzIff ;]jf z'Ns / :jf:Yo ;]jf s/ vf/]h ul/Psf] .

dlb/f, r'/f]6 tyf ;"tL{hGo kbfy{ h:tf :jf:Yosf] nflu xflgsf/s j:t'df cGtMz'Ns j[l4 tyf

dxfgu/ tyf pkdxfgu/kflnsf If]qdf o:tf j:t' laqm]tfn] d"No clej[l4 s/df btf{ x'g' kg]{

Joj:yf ul/Psf] . r'/f]6sf] pTkfbg / k}7f/Ldf k|lt lvNnL @% k};fsf b/n] :jf:Yo hf]lvd s/

nufpg] Joj:yf ul/Psf] .

d"No clea[l4 s/ ;f]em} lkmtf{ lng] Joj:yf vf/]h ul/Psf] tyf df]afOn ;]6 k}7f/Ldf lt/]sf]

d"No clej[l4s/ lkmtf{ lbg] Joj:yf vf/]h ul/Psf] .

d"No clej[l4 s/ ljj/0f ga'emfpg] s/bftfx?n] lgoldt x'g rfx]df hl/jfgf 5'6 ul/g]

Joj:yf ul/Psf] .

!))) ;L ;L eGbf dflysf rf/kfª\u|] ;jf/L ;fwg / !%) ;L ;L eGbf dflysf df]6/;fOsndf

cGtMz'Ns j[l4 ul/Psf] .


11

;fd'bflos ljBfnon] k}7f/L ug]{ tL; jf ;f] eGbf a9L Ifdtf ePsf] k|lt ljBfno Ps yfg

a;df a'emfpg' kg]{ s/ dx;'n dWo] &% k|ltzt eG;f/ dx;'n tyf cGtMz'Ns / d"No clej[l4

s/ k'/} 5'6 ul/Psf] .

ljb]zaf6 kmls{Psf g]kfnLn] dxz'n lt/L !)) u|fd;Dd sfFrf] ;'g dxz'n lt/L k}7f/L ug{ ;Sg]

Joj:yf ul/Psf] .

k|ToIf s/

Gofof]lrt s/ k|0ffnL ljsf;sf nflu JolQmut cfos/df sfod kGw| / kRrL; k|ltztsf] ;§f

bz, aL; / tL; k|ltztsf b/x? sfod ul/Psf] . @) nfv eGbf cltl/Qm cfos/of]Uo cfodf

@) k|ltzt cltl/Qm s/ nufpg] Joj:yf ul/Psf] .

3/ hUufsf] sf/f]af/df k'FhLut nfes/ gnfUg] ;Ldf tL; nfvaf6 36fP/ bz nfv sfod

ul/Psf] .

;l~rt d'gfkmfnfO{ cfˆg} pBf]udf k'gn{ufgL u/]df nfef+z s/ 5'6 x'g] xfnsf] Joj:yfnfO{

lj:tf/ u/L ;a} pTkfbgd"ns / ko{6g pBf]unfO{ ;d]t o:tf] Joj:yf nfu' ul/Psf] . ;fy}

!)) eGbf a9L /f]huf/L ;[hgf ug]{ pBf]unfO{ s/df ;x'lnot lbg] Joj:yf ul/Psf] .

lrof, sk8f Pjd\ 8]/L pBf]udf nfUb} cfPsf] s/df %) k|ltzt 5'6 lbOPsf] . n3' pBd

Joj;fonfO{ kfFr jif{sf nflu cfos/ 5'6 / dlxnfx?n] ;~rfng u/]sf] o:tf] Joj;fonfO{ yk

b'O{ jif{ cfos/ 5'6 lbOPsf] .

%) s/f]8 jf ;f] eGbf al9 r'Qmf k'FhL ePsf k|fOe]6 ln= sDkgLx?nfO{ klAns ln= sDkgLdf

?kfGt/0f x'g k|f]T;fxg :j?k tLg jif{sf nflu cfos/df !) k|ltzt 5'6 lbOPsf] .

;fd'bflos c:ktfnn] ltg'{kg]{ cfos/df @) k|ltzt 5'6 lbg] . ;fdflhs ;+:yfx?n] cfos/

P]gsf k|fjwfg cg';f/ ljj/0f k]z u/]df ljutsf s/ tyf z'Nsx? 5'6 lbOPsf] .

of]ubfgdf cfwfl/t lgj[QLe/0f sf]ifdf ;xefuL ePdf ;fdflhs ;'/Iff s/ 5'6 x'g] Joj:yf

ul/Psf] . hLjg aLdfsf] lk|ldod jfkt cfos/df vr{ s§L kfpg] /sdsf] ;LdfnfO{ j[l4 u/L

?= @% xhf/ k'¥ofOPsf] .

s/ k|zf;g

/fh:j r'xfj6 ug]{ / s/ sfg'gsf] kfngf gug]{ pk/ s7f]/ sf/afxL ul/g] . s/ kl/kfngf

gePsf] jf lahs hf/L u/]sf] gkfOPdf ljz]if hl/jfgf nufOg] .

Joj;foLx?n] s/ k|zf;gdf k]z u/]sf] ljQLo ljj/0f / a}+s tyf ljQLo ;+:yfdf k]z u/]sf]

ljQLo ljj/0fsf] ;'rgf cfbfg k|bfg ug]{ :jrflnt k|0ffnLsf] ljsf; ul/g] .

ljutdf s/ ;xeflutf hgfpg g;s]sf s/bftfx?n] ljut tLg jif{sf] ljj/0f k]z u/]df

s/sf] bfo/fdf Nofpg] Joj:yf ul/Psf] .

k|lttkqsf] dWodaf6 x'g] Jofkf/nfO{ k|f]T;fxg ul/g], eG;f/ hf]lvd Joj:yfkgnfO{

cg';Gwfgdf cfwfl/t agfOg], Ps k6sdf lglZrt k|s[lt / kl/df0fsf dfnj:t' afx]ssf

;fdfg cfoft ug{ gkfpg] Joj:yf ldnfpg], / cj}w Jofkf/ lgoGq0fsf nflu ;Ldf If]qdf

;3g cg';Gwfg ug]{ Joj:yf ldnfOg] .

cGtb]{zLo eG;f/ k|zf;g;Fu ljB'tLo ;"rgf cfbfgk|bfg u/L eG;f/ sf/f]af/nfO{ d"Nodf

cfwfl/t agfOg] .

dlb/f, ljo/, r'/f]6 tyf ;"tL{hGo pBf]ux? ;/sf/n] tf]s]sf] cf}Bf]lus If]qleqsf] lglZrt

:yfgdf dfq :yfkgf ug{ kfOg] .


12

s/bftf ;"rgf Joj:yfkg k|0ffnLsf] ljsf; ul/g] . ljq]mtfnfO{ ljB'tLo dfWodaf6 lahs hf/L

ug{ clgjfo{ ul/g] / o:tf lahsnfO{ cfGtl/s /fh:j ljefusf] s]Gb|Lo lahs cg'udg

k|0ffnLdf cfj4 ul/g] .

u}/ s/nfO{ nfut k|efjL agfO{ o;sf b/x?nfO{ k'g/fjnf]sg ul/g] . u}/s/ ;+sng ;DaGwL

ljBdfg gLltut Joj:yfdf kl/dfh{g ul/g] .

s/sf b/x?

1=73 cfoft dx;'ntkm{ cfly{s jif{ @)&$÷&% df %, !), !%, @), #) / *) k|ltzt u/L 5 j6f b/x?

sfod /x]sf]df cfly{s jif{ @)&%÷&^ df s'g} klg b/df kl/jt{g gul/Psf] . To:f}u/L, cGtMz'Nstk{m

cfly{s jif{ @)&$÷&% df %, !), !%, #), #%, $), %), %% / ^) k|ltzt u/L gf} j6f b/x?

sfod /x]sf]df ;f] b/x?nfO{ cfly{s jif{ @)&%÷&^ df %, &, !), !%, #), #%, $), %), %%, ^),

^%, &), *), *%, () / !)) k|ltzt u/L !^ j6f b/x? sfod ul/Psf] . cfly{s jif{ @)&%÷&^

df cfos/sf b/, ;+:yfut s/sf ;Ldf / b/x? kl/jt{g ul/Psf] 5 eg] cfos/ gnfUg] ;Ldf, cGo

s/sf ;Ldf / b/x? oyfjt /flvPsf] 5 .

tflnsf !=& M s/sf b/x?

zLif{s @)&$÷&% @)&%÷&^

!= k}7f/L dx;'n -k|ltztdf_ %, !), !%, @), #), *) %, !), !%, @), #), *)

@= lgsf;L dx;'n -k|ltztdf_ !), @)) !), @))

#= cGtMz'Ns -k|ltztdf_

%, !), !%, #), #%, $),

%), %%, ^)

%, &, !), !%, #), #%, $),

%), %%, ^), ^%, &), *), *%,

() / !))

$= d"No clej[l4 s/ -k|ltztdf_ !# k|ltzt !# k|ltzt

%= cfos/ -s_ cfos/ gnfUg] xb -!_ JolQmsf] nflu ?= #,%),))). ?= #,%),))).

-@_ bDklQ jf kl/jf/sf] nflu ?=$,)),))).– ?=$,)),))).–

-v_ cfos/sf] b/ -k|ltztdf_ cfos/ gnfUg] xbeGbf dflysf] klxnf] ?= !)),))).–df !% k|ltzt klxnf] ?= !)),))).–df !) k|ltzt

To;kl5 afFsL /sddf @% k|ltzt

?= @% nfv eGbf a9L s/of]Uo cfodf

yk $) k|ltzt cltl/Qm s/ nfUg]

To;kl5 ?= @)),))).– df @) k|ltzt

To;kl5 afFsL /sddf #) k|ltzt /

?= @) nfv eGbf a9L s/of]Uo cfodf

yk @) k|ltzt cltl/Qm s/ nfUg]

;+:yfut s/ -s_ skf]{/]6 v'b cfodf ;db/n] -!_ a+}s, ljQ sDkgL nufot ljQLo

;+:yfx?

#) k|ltzt

#) k|ltzt

-@_ b"/;+rf/ tyf OG6/g]6 ;]jf k|bfos,

/]ld6\ofG; ;]jf k|bfos, lwtf]kq

Joj;fo, dr{]G6 a}+lsu Joj;fo /

sdf]l86L bnfn Joj;fo

@% k|ltzt

#) k|ltzt

-#_ cGo @% k|ltzt @% k|ltzt

-v_ ;fem]bf/L kmd{ @% k|ltzt @% k|ltzt

3/hUuf axfn s/ !) k|ltzt !) k|ltzt

ldl6Ë eQf !% k|ltzt !% k|ltzt

sld;g !% k|ltzt !% k|ltzt

lr6\7f, pkxf/, k'/:sf/ @% k|ltzt @% k|ltzt

Aofh s/ % k|ltzt % k|ltzt

;+rosf]if tyf k]G;g % k|ltzt % k|ltzt

;/sf/L C0fkq % k|ltzt % k|ltzt

nfef+z s/ % k|ltzt % k|ltzt


13

;fj{hlgs ;+:yfgx?sf] l:ylt

1=74 g]kfn ;/sf/sf]

k"0f{ jf cf+lzs

:jfldTjdf

;+rflnt $)

j6f ;fj{hlgs

;+:yfgx?sf]

ljQLo l:ylt

ljZn]if0f ubf{

cfly{s jif{

@)&$÷&% df

@^ j6f

;+:yfgx?n] v'b

gfkmf cfh{g u/]sf tyf !! j6f ;+:yfgx? v'b gf]S;fgLdf ;+rfngdf /x]sf 5g\ eg] afFsL # j6f

;+:yfgx?sf] ljQLo ljj/0f k|fKt x'g ;s]sf] 5}g .

1=75 cfly{s jif{ @)&#÷&$ df ;+:yfgx?sf] v'b gfkmf ?= $! ca{ $# s/f]8 /x]sf]df cfly{s jif{

@)&$÷&% df pQm gfkmf a9]/ $# ca{ $% s/f]8 k'u]sf] 5 . g]kfn b"/;~rf/ sDkgL ln= -?= !&

ca{ $* s/f]8_, g]kfn gful/s p8\8og k|flws/0f -?= $ ca{ $$ s/f]8_, /fli6«o jfl0fHo a}+s ln=

-?= # ca{ ^^ s/f]8_, g]kfn cfon lgud -?= # ca{ %( s/f]8_, s[lif ljsf; a}+s ln= -?= # ca{ $$

s/f]8_, / g]kfn a}+s ln= -?=# ca{ @@ s/f]8_ nufot cGo s]xL ;+:yfgx? ;d]t v'b gfkmfdf

/x]sfn] ;fj{hlgs ;+:yfgx?sf] v'b gfkmf a9]sf] xf] .

1=76 cfly{s jif{ @)&$÷&% df ;fj{hlgs ;+:yfgx?sf] s'n z]o/wgL sf]if j[l4 x'g'sf ;fy} g]kfn

;/sf/sf] z]o/ tyf C0f nufgL ;d]t j[l4 ePsf] 5 . ;/sf/sf] z]o/ tyf C0f nufgL cl3Nnf]

jif{sf] t'ngfdf !^=( k|ltztn] a9]sf] 5 .

1=77 ;fj{hlgs ;+:yfgx?af6 cfly{s jif{ @)&$÷&% df ;/sf/nfO{ ?= ( ca{ *( s/f]8 nfef+z k|fKt

ePsf] 5 . of] ;/sf/L z]o/ nufgLsf] $=($ k|ltzt x'g cfpF5 . cl3Nnf] jif{ o:tf] nfef+z ?= &

ca{ &* s/f]8 k|fKt ePsf] lyof] . ;dLIff jif{df g]kfn b"/ ;~rf/ sDkgL ln=, g]kfn gful/s

p8\8og k|flws/0f, s[lif ljsf; a}+s ln=, hnljB't nufgL tyf ljsf; sDkgL ln=, g]kfn :6s

PS;r]Gh lnld6]8, cf}Bf]lus If]q Joj:yfkg ln= / gful/s nufgL sf]if af6 g]kfn ;/sf/nfO{

nfef+z k|fKt ePsf] 5 .

1=78 cfly{s jif{ @)&$÷&% df ;fj{hlgs ;+:yfgx?sf] v'b ;+lrt gfkmf ?= $@ ca{ ## s/f]8 /x]sf] 5 .

cl3Nnf] jif{ o:tf] gfkmf ?= @& ca{ && s/f]8 /x]sf] lyof] .

1=79 ;fj{hlgs ;+:yfgdf sfo{/t sd{rf/Lx?nfO{ ;]jf lgj[Q ePkl5 pkbfg, lgj[Qe/0f, cf}ifwL pkrf/,

aLdf, ljbfsf] /sd h:tf ljleGg zLif{sx?af6 lbOg] ;'ljwfsf] sf/0f x/]s ;+:yfgsf] sf]ifdf Joj:yf

gul/Psf] bfloTjsf] c+z pNn]Vo /xg] u/]sf] 5 . cfly{s jif{ @)&$÷&% df pQm bfloTj )=&

k|ltztn] a9]/ ?= #* ca{ *# s/f]8 k'u]sf] 5 . cl3Nnf] jif{ o:tf] bfloTj ?= #* ca{ %& s/f]8

/x]sf] lyof] .

df}lb|s tyf ljQLo l:ylt df}lb|s l:ylt

1=80 cfly{s jif{ @)&%÷&^ df lj:t[t d'b|fk|bfo !%=* k|ltztn] a9]sf] 5 . cl3Nnf] jif{ pQm d'b|fk|bfo

!(=$ k|ltztn] a9]sf] lyof] . ;dLIff jif{df ;+s'lrt d'b|fk|bfo *=^ k|ltztn] a9]sf] 5 . cl3Nnf] jif{

o:tf] d'b|fk|bfo !&=^ k|ltztn] a9]sf] lyof] .

tflnsf !=* M ;fj{hlgs ;+:yfgx?sf] cj:yf

?= s/f]8df j[l4b/ -k|ltzt_

2072/73 2073/74 2074/75 2073/74 2074/75

;/sf/sf] nufgL 27003 31208 36479 15.6 16.9

z]]o/ nufgL 13952 15957 20037 14.4 25.6

C0f nufgL 13051 15251 16442 16.9 7.8

z]o/ wgL sf]if 21745 28956 50962 33.2 76.0

sf]ifdf Joj:yf gePsf] bfloTj 3234 3857 3883 19.3 0.7

;+rfng cfo 23884 32206 39083 34.8 21.3

v'b gfkmf÷gf]S;fg 3496 4143 4345 18.5 4.9

;+lrt gfkmf÷gf]S;fg 2236 2777 4233 24.2 52.4 ;|f]]tM ;fj{hlgs ;+:yfgx?sf] jflif{s l:ylt ;dLIff, cy{dGqfno, g]kfn ;/sf/ @)&$, @)&% / @)&^


14

1=81 ;dLIff jif{df rngrNtLdf /x]sf] d'b|f !=& k|ltztn] a9]sf] 5 . cl3Nnf] jif{ o:tf] d'b|f !%=)

k|ltztn] a9]sf] lyof] . cl3Nnf] jif{ @@=) k|ltztn] j[l4 ePsf] rNtL lgIf]k ;dLIff jif{df !(=&

k|ltztn] j[l4 ePsf] 5 .

1=82 ;dLIff jif{df v'b j}b]lzs ;DklQ -ljb]zL ljlgdo d"NofÍg gfkmf÷gf]S;fg ;dfof]lht_ ?= ^& ca{

$) s/f]8 -^=$ k|ltzt_ n]] 36]sf] 5 . cl3Nnf] jif{ pQm ;DklQ ?= (^ s/f]8 -)=! k|ltzt_n] a9]sf]

lyof] .

1=83 cfly{s jif{ @)&%÷&^ df s'n cfGtl/s shf{ @!=$ k|ltztn] a9]sf] 5 . cl3Nnf] jif{{ pQm shf{

@^=% k|ltztn] a9]sf] lyof] .

1=84 ;dLIff jif{df df}lb|s If]qsf] g]kfn ;/sf/dflysf] v'b bfaL $)=# k|ltzt -?= !)( ca{ (# s/f]8_

n] a9]]sf]] 5 . cl3Nnf] jif{ o:tf] bfaL *@=$ k|ltztn] a9]sf]] lyof] . ;dLIff jif{sf] cGTodf g]kfn

/fi6« a}+sdf g]kfn ;/sf/sf] ?= %* ca{ ^$ s/f]8 gub df}Hbft /x]sf] lyof] .

1=85 ;dLIff jif{df df}lb|s If]qsf] lghL If]qdflysf] bfjL !(=! k|ltzt -?= $^& ca{ $( s/f]8_ n] a9]sf]

5 . cl3Nnf] jif{ o:tf] bfjL @@=# k|ltztn] a9]sf] lyof] .

1=86 ;dLIff jif{df ;l~rt d'b|f !=% k|ltztn] 36]sf] 5 . cl3Nnf] jif{ o:tf] d'b|f *=! k|ltztn] a9]]sf]

lyof] .

1=87 ;dLIff jif{df a}+s tyf ljQLo ;+:yfx?sf] lgIf]k !*=) k|ltztn] a9]sf] 5 . cl3Nnf] jif{ o:tf] lgIf]k

!(=@ k|ltztn] a9]sf] lyof] . To;}u/L, ;dLIff jif{df a}+s tyf ljQLo ;+:yfx?af6 lghL If]qdf

k|jflxt shf{ !(=$ k|ltztn] a9]sf] 5 . cl3Nnf] jif{ o:tf] shf{ @@=% k|ltztn] a9]sf] lyof] .

cGt/–a}+s sf/f]af/ / :yfoL t/ntf ;'ljwf pkof]usf] l:ylt

1=88 cfly{s jif{ @)&%÷&^ df jfl0fHo a}+sx?n] ?= !&&% ca{ !! s/f]8 / a}+s tyf ljQLo ;+:yfx¿

-jfl0fHo a}+sx?aLr afx]s_ n] ?= @)( ca{ %% s/f]8 a/fa/sf] cGt/–a}+s sf/f]af/ u/]sf 5g\ .

cl3Nnf] jif{ o:tf] sf/f]jf/x? qmdzM ?= !!^! ca{ #! s/f]8 / ?= $( ca{ $# s/f]8 /x]sf] lyof] .

tflnsf !=( M cGt/–a}s sf/f]af/ / :yfoL t/ntf ;'ljwf pkof]u

ljj/0f 2073/74 2074/75 2075/76

jfl0fHo a}+sx?sf] cGt/–a}+s sf/f]af/ -?= ca{df_ 1062.04 1161.31 1775.11

jfl0fHo a}+sx?sf] cGt/–a}+s sf/f]af/sf] Aofhb/ -k|ltztdf_* 0.64 2.96 4.52

cGo ljQLo ;+:yfx? -jfl0fHo a}+sx?aLr afx]s_ sf] cGt/–a}+s

sf/f]af/ -?= ca{df_ 381.02 49.43 209.55

cGo ljQLo ;+:yfx¿sf] cGt/–a}+s sf/f]af/sf] Aofhb/

-k|ltztdf__* 4.47 5.40 6.24

:yfoL t/ntf ;'ljwf pkof]u -?= s/f]8df_ 62.39 38.33 154.33

* c;f/ dlxgfsf] efl/t cf};t Aofhb/ .

t/ntf Joj:yfkg

1=89 g]kfn /fi6« a}+s v'nf ahf/ sf/f]af/ ljlgodfjnL, @)&! sf] clwgdf /xL a}+lsË k|0ffnLdf ljBdfg

t/ntfsf] l:yltsf cfwf/df v'nf ahf/ sf/f]af/ ;~rfng ;ldltsf] lg0f{o adf]lhd cfjZostf

cg';f/sf pks/0fx? -l/kf], l/e;{ l/kf], cfp6/fO{6 ;]n, cfp6/fO{6 kr]{h, lgIf]k ;+sng tyf g]kfn

/fi6« a}+s C0fkq_] k|of]u u/L a}+lsË k|0ffnLsf] t/ntfsf] Joj:yfkg ug]{ ul/Psf] 5 .

1=90 cfly{s jif{ @)&%÷&^ df a}+lsË k|0ffnLdf b]lvPsf] t/ntfsf] ptf/ r9fjnfO{ ;Daf]wg ug{sf nflu

v'nf ahf/ sf/f]af/sf ljleGg pks/0fx? k|of]udf NofOPsf] 5 . o;} cfly{s jif{sf] df}lb|s

gLltdf pNn]v ePsf] Aofhb/ sl/8f]/;DaGwL Joj:yfnfO{ ;Daf]wg ug{sf nflu æAofhb/

sl/8f]/;DaGwL sfo{ljlw, @)&$ -k|yd ;+zf]wg @)&% ;lxt_ sfo{fGjogdf NofOPsf] 5 .


15

1=91 rfn' cfly{s jif{sf] df}lb|s gLltdf g]kfn /fi6« a}+s v'nf ahf/ sf/f]af/ ljlgodfjnL, @)&! sf]

ljlgod !& adf]lhd k|bfg ul/+b} cfPsf] :yfoL t/ntf ;'ljwf (Standing Liquidity Facility SLF) k|bfg ug]{ cjlwnfO{ clwstd ;ft sfo{lbg sfod ul/Padf]lhd :yfoL t/ntf;DaGwL sfo{ljlw,

@)&# ;+zf]wg u/L sfof{Gjogdf NofOPsf] 5 .

1=92 cfly{s jif{ @)&%÷&^ df l/e;{ l/kf]dfkm{t ?= @) ca{ &) s/f]8, lgoldt k|sf/sf] lgIf]k

;+sngdfkm{t ?= &( ca{ ^% s/f]8 u/L s'n ?= !)) ca{ #% s/f]8 -6g{ cf]e/sf] cfwf/df_ t/ntf

k|zf]rg ul/Psf] 5 . o;}u/L ;f]xL cjlwdf Aofhb/ sl/8f]/ cGtu{tsf] !$ lbg] l/kf]dfkm{t ?= % ca{

&) s/f]8 tyf lgoldt k|sf/sf] l/kf]dfkm{t ?= !^@ ca{ $^ s/f]8 u/L s'n ?=!^* ca{ !^ s/f]8sf]

t/ntf k|jfx ul/Psf] 5 .

1=93 cfly{s jif{ @)&%÷&^ df 5f]6f] cjlwsf] t/ntf Joj:yfkg ug]{ p2]Zon] ;/sf/L C0fkq -6«]h/L ljn

/ ljsf; C0fkq_ tyf g]kfn /fi6« a}+s C0fkqsf] lwtf]df dfustf{ a}+s tyf ljQLo ;+:yfnfO{

clwstd & sfo{ lbgsf] nflu ^=% k|ltzt Aofhb/ -a+}sb/_ df !%^ k6s u/L ?=!%$ ca{ ##

s/f]8 -6g{cf]e/sf] cfwf/df_ :yfoL t/ntf ;'ljwf k|bfg ePsf] 5 .

ljb]zL ljlgdo sf/f]af/

1=94 cfly{s jif{ @)&%÷&^ df o; a}+sn] ljb]zL ljlgdo ahf/ -jfl0fHo a}+sx?_ af6 cd]l/sL 8n/ #

ca{ !( s/f]8 v'b vl/b u/L ?= #^) ca{ (! s/f]8 a/fa/sf] v'b t/ntf k|jfx u/]sf] 5 . cl3Nnf]

jif{ ljb]zL ljlgdo ahf/af6 cd]l/sL 8n/ $ ca{ % s/f]8 v'b vl/b u/L ?= $@@ ca{ #$ s/f]8

a/fa/sf v'b t/ntf k|jfx ePsf] lyof] . ;dLIff jif{df cd]l/sL 8n/ $ ca{ @$ s/f]8 nufot

cGo kl/jTo{ ljb]zL d'b|f laqmL u/L ?= %!^ ca{ (& s/f]8 a/fa/sf] ef/tLo ?k}ofF vl/b ePsf] 5 .

cl3Nnf] jif{ of] k|lqmofaf6 ?= %@@ ca{ # s/f]8 a/fa/sf] ef/tLo ?k}ofF vl/b ePsf] lyof] .

tflnsf !=!) M ljb]zL ljlgdo sf/f]af/sf] l:ylt

-?= s/f]8df_

ljj/0f cfly{s jif{

2073/74 2074/75 2075/76 != cd]l/sL 8n/ vl/b 43585.9 43148.1 36862.8 != cd]l/sL 8n/ laqmL - 914.6 771.9 #= v'b t/ntf k|jfx 43585.9 42233.6 36091.0 $= cd]l/sL 8n/ laqmL u/L ef=?= vl/b 43772.84 49863.8 47892.2 %= cGo kl/jTo{ ljb]zL d'b|f laqmL u/L ef=?= vl/b 1416.22 737.8 3804.8

cNksfnLg Aofhb/

1=95 @)&% c;f/sf] t'ngfdf @)&^ c;f/df (!–lbg] 6«]h/L ljn Pjd\ cGt/–a}+s sf/f]af/ b'a}sf]] efl/t

cf};t Aofhb/ a9]sf] 5 . @)&% c;f/df (!–lbg] 6«]h/L ljnsf] efl/t cf};t Aofhb/ #=&$ k|ltzt

/x]sf]df @)&^ c;f/df $=(& k|ltzt k'u]sf] 5 . To;}u/L, jfl0fHo a}+sx?aLrsf] cGt/–a}+s

sf/f]af/sf] efl/t cf};t Aofhb/ @)&% c;f/df @=(^ k|ltzt /x]sf]df @)&^ c;f/df $=%@

k|ltzt sfod /x]sf] 5 . a}+s tyf ljQLo ;+:yfx? -jfl0fHo a}+sx?aLr afx]s_ sf] cGt/–a}+s

sf/f]af/sf] efl/t cf};t Aofhb/ @)&% c;f/df %=$) k|ltzt /x]sf]df @)&^ c;f/df ^=@$

k|ltzt /x]sf] 5 .

1=96 @)&^ c;f/df jfl0fHo a}+sx?sf] shf{ tyf lgIf]ksf] efl/t cf};t Aofhb/ qmdzM !@=!# k|ltzt /

^=^) k|ltzt /x]sf] 5 . cl3Nnf] jif{sf] c;f/df o:tf] Aofhb/ qmdzM !@=$& k|ltzt / ^=$(

k|ltzt /x]sf] lyof] . To;}u/L, jfl0fHo a}+sx?sf] cf};t cfwf/b/ @)&% c;f/sf] !)=$& k|ltztsf]

t'ngfdf @)&^ c;f/df (=%& k|ltzt sfod x'g cfPsf] 5 .


16

tflnsf !=!! M jfl0fHo a}+sx?sf] Aofhb/

ljj/0f @)&$ c;f/ @)&% c;f/ @)&^ c;f/

shf{sf] efl/t cf};t Aofhb/ 11.33 12.47 12.13

lgIf]ksf] efl/t cf};t Aofhb/ 6.15 6.49 6.60

cf};t cfwf/ Aofhb/ 9.89 10.47 9.57

a}+s tyf ljQLo ;+:yfx?sf] ;fwgsf] ;|f]t tyf pkof]usf] l:ylt

jfl0fHo a}+s

1=97 cfly{s jif{ @)&%÷&^ df jfl0fHo a}+sx?sf] s'n ;DklQ÷bfloTj !&=& k|ltzt -?=%$@ ca{ ^(

s/f]8_ n] j[l4 eO{ ?= #^!! ca{ (# s/f]8 k'u]sf] 5 . cl3Nnf] jif{ o:tf] ;DklQ÷bfloTj !*=*

k|ltzt -?= $*^ ca{ @) s/f]8_ n] a9]sf] lyof] .

1=98 cfly{s jif{ @)&%÷&^ df jfl0fHo a}+sx?sf] s'n lgIf]k kl/rfng !%=^ k|ltzt -?= #*# ca{ *$

s/f]8_ n] j[l4 eO{ @)&^ c;f/ d;fGtdf ?= @*$# ca{ ^ s/f]8 k'u]sf] 5 . cl3Nnf] jif{ jfl0fHo

a}+sx?sf] s'n lgIf]k kl/rfng !*=@ k|ltzt -?= #&* ca{ *# s/f]8_ n] a9]sf] lyof] . ;dLIff

jif{df jfl0fHo a}+sx?sf] rNtL, art tyf d'2tL lgIf]k bfloTj qmdzM @!=^ k|ltzt, !! k|ltzt /

!(=* k|ltztn] j[l4 ePsf] 5 . cl3Nnf] jif{ o:tf] lgIf]k bfloTjx?sf] j[l4b/ qmdzM @(=$

k|ltzt, !%=% k|ltzt / @!=% k|ltzt /x]sf] lyof] .

1=99 jfl0fHo a}+sx?sf] shf{ tyf nufgL ;dLIff jif{df !*=* k|ltzt -?=$%^ ca{ *! s/f]8_ n] j[l4

eO{ @)&^ c;f/ d;fGtdf ?= @**$ ca{ (% s/f]8 k'u]sf] 5 . cl3Nnf] jif{ oL a}+sx?sf] shf{

tyf nufgL @#=@ k|ltztn] a9]sf] lyof] . ;dLIff jif{df jfl0fHo a}+sx?af6 lghL If]qdf k|jflxt

shf{ !&=% k|ltzt -?= #^^ ca{ !! s/f]8_ n] a9]sf] 5 . cl3Nnf] jif{ o:tf] shf{ @@=# k|ltzt

-?= #*! ca{ $( s/f]8_ n] a9]sf] lyof] . @)&^ c;f/ d;fGtdf jfl0fHo a}+sx?af6 lghL If]qtk{m

k|jflxt shf{ s'n ufx{:Yo pTkfbgsf] cg'kft &)=( k|ltzt sfod ePsf] 5 .

1=100 cfly{s jif{ @)&%÷&^ df jfl0fHo a}+sx?af6 k|fyldstf k|fKt If]qdf k|jflxt shf{ s'n shf{sf]

!&=& k|ltzt -?=$$) ca{ *$ s/f]8_ k'u]sf] 5 . o; cGtu{t s[lif If]qtk{m *=* k|ltzt, phf{

If]qtk{m $=% k|ltzt, ko{6g If]qtk{m $=# k|ltzt shf{ k|jflxt ePsf] 5 .

1=101 ;dLIff jif{df jfl0fHo a}+sx?n] ;/sf/L C0fkqdf u/]sf] nufgL @*=^ k|ltzt -?= &( ca{ #

s/f]8_ n] a9]/ @)&^ c;f/ d;fGtdf ?= #%$ ca{ *( s/f]8 sfod ePsf] 5 . cl3Nnf] jif{ pQm

nufgL ?= &@ ca{ *) s/f]8n] a9]sf] lyof] .

1=102 @)&^ c;f/ d;fGtdf jfl0fHo a}+sx?sf] t/n ;DklQ -;/sf/L C0fkqdf ul/Psf] nufgL ;lxt_

?= &#) ca{ %^ s/f]8 /x]sf] 5 . o:tf] ;DklQ s'n lgIf]ksf] @%=& k|ltzt x'g cfpF5 . cl3Nnf]

jif{ pQm cg'kft @^=@ k|ltzt /x]sf] lyof] . t/n ;DklQsf c+zx?dWo] t/n sf]if ;dLIff cjlwdf

@=@ k|ltztn] a9]sf] 5 . jfl0fHo a}+sx?sf] ljb]zL a}+s df}Hbft @@=# k|ltzt -?= @$ ca{ %(

s/f]8_ n] a9]/ @)&^ c;f/ d;fGtdf ?= !#$ ca{ (* s/f]8 sfod ePsf] 5 eg] g]kfn /fi6«

a}+sdf /x]sf] df}Hbft !#=@ k|ltzt -?= @% ca{ !* s/f]8_ n] sdL cfO{ ?= !^% ca{ () s/f]8

sfod ePsf] 5 .

ljsf; a}+s 1=103 ;dLIff jif{df ljsf; a}+sx?sf] s'n ;DklQ÷bfloTj @*=# k|ltzt -?= !)) ca{ *@ s/f]8_ n] a9]/

@)&^ c;f/ d;fGtdf ?= $%& ca{ ^^ s/f]8 k'u]sf] 5 . ;fwg kl/rfngsf] k|d'v ;|f]tsf] ?kdf

/x]sf] s'n lgIf]k ;dLIff jif{df #!=@ k|ltzt -?= *( ca{ *% s/f]8_ n] a9]/ ?= #&* ca{ !(

s/f]8 k'u]sf] 5 . @)&^ c;f/ d;fGtdf ljsf; a}+sx?sf] t/n ;DklQ -;/sf/L C0fkqdf ul/Psf]

nufgL ;lxt_ ?= #( ca{ # s/f]8 /x]sf] 5 . o:tf] ;DklQ s'n lgIf]ksf] !)=# k|ltzt x'g cfpF5 .


17

cl3Nnf] jif{ pQm cg'kft (=* k|ltzt /x]sf] lyof] . t/n ;DklQsf c+zx?dWo] ;dLIff jif{df t/n

sf]if !%=^ k|ltztn] a9]/ ?= @# ca{ #^ s/f]8 sfod ePsf] 5 .

1=104 ;dLIff jif{df ljsf; a}+sx?sf] shf{ tyf nufgL @(=% k|ltzt -?= (% ca{ #& s/f]8_ n] a9]/

@)&^ c;f/ d;fGtdf ?= $!* ca{ &$ s/f]8 k'u]sf] 5 . cl3Nnf] jif{ shf{ tyf nufgL @*=$

k|ltztn] a9]sf] lyof] . shf{ tyf nufgLsf c+zx?dWo] lghL If]qtk{m k|jflxt shf{ #%=& k|ltztn]

a9]/ @)&^ c;f/ d;fGtdf ?= #$@ ca{ !! s/f]8 k'u]sf] 5, h'g s'n ufx{:Yo pTkfbgsf] (=(

k|ltzt x'g cfpF5 .

ljQ sDkgL

1=105 ;dLIff jif{df ljQ sDkgLx?sf] s'n ;DklQ÷bfloTj !^ k|ltzt -?= !% ca{ !% s/f]8_ n] a9]/

@)&^ c;f/ d;fGtdf ?= !!) ca{ ! s/f]8 sfod ePsf] 5 . cl3Nnf] jif{ o:tf] ;DklQ÷bfloTj

!*=% k|ltztn] a9]/ ($ ca{ *^ s/f]8 sfod ePsf] lyof] . ;fwg kl/rfngsf] k|d'v ;|f]tsf]

?kdf /x]sf] lgIf]k kl/rfng ;dLIff jif{df !*=* k|ltzt -?= !! ca{ *% s/f]8_ n] j[l4 eO{ @)&^

c;f/ d;fGtdf ?= &$ ca{ &( s/f]8 sfod ePsf] 5 . cl3Nnf] jif{ oL sDkgLx?sf] lgIf]k

kl/rfngdf @!=^ k|ltztn] a9]sf] lyof] . @)&^ c;f/ d;fGtdf ljQ sDkgLx?sf] t/n ;DklQ

-;/sf/L C0fkqdf ul/Psf] nufgL ;lxt_ ?= !! ca{ %( s/f]8 /x]sf] 5 . o:tf] ;DklQ s'n

lgIf]ksf] !%=% k|ltzt x'g cfpF5 . cl3Nnf] jif{ pQm cg'kft !$=^ k|ltzt /x]sf] lyof] . t/n

;DklQsf c+zx?dWo] t/n sf]if ;dLIff cjlwdf !#=^ k|ltztn] a9]/ @)&^ c;f/ d;fGtdf ?= ^

ca{ @& s/f]8 sfod ePsf] 5 .

1=106 ;dLIff jif{df ljQ sDkgLx?sf] shf{ tyf nufgL !^=! k|ltzt -?= !$ ca{ # s/f]8_ n] j[l4 eO{

@)&^ c;f/ d;fGtdf ?= !)) ca{ (* s/f]8 sfod ePsf] 5 . cl3Nnf] jif{ oL sDkgLx?sf] shf{

tyf nufgL !( k|ltztn] a9]sf] lyof] . shf{ tyf nufgLsf c+zx?dWo] lghL If]qtk{m k|jflxt shf{

!&=( k|ltztn] a9L @)&^ c;f/ d;fGtdf ?= ^& ca{ $( s/f]8 /x]sf] 5, h'g s'n ufx{:Yo

pTkfbgsf] !=( k|ltzt x'g cfpF5 .

n3'ljQ ljQLo ;+:yf

1=107 @)&^ c;f/ d;fGtdf n3'ljQ ljQLo ;+:yfx?sf] ;+Vof () /x]sf] 5 . oL dWo] u|fdL0f a}+lsË

k4lt cg'z/0fstf{ *^ /x]sf 5g\ eg] $ j6f ;+:yfn] n3'ljQ ;DaGwL yf]s shf{sf] sf/f]af/ ub}{

cfPsf 5g\ .

1=108 n3'ljQ ljQLo ;+:yfx¿sf] s'n ;DklQ÷bfloTj %*=* k|ltztn] j[l4 eO{ @)&^ c;f/ d;fGtdf

?= @&# ca{ ^ s/f]8 k'u]sf] 5 . To;}u/L, oL ;+:yfx¿sf] s'n lgIf]k / ;fk6L qmdzM ?= *% ca{

^# s/f]8 / ?= !@^ ca{ $* s/f]8 k'u]sf] 5 eg] s'n shf{ tyf nufgL qmdzM ?= @#% ca{ !%

s/f]8 tyf ?= @ ca{ %& s/f]8 k'u]sf] 5 .

aLdf sDkgL

1=109 @)&^ c;f/ d;fGtdf !( hLjg, @) lghL{jg / ! k'g/aLdf sDkgL u/L s'n $) aLdf sDkgL

sfo{/t 5g\ . aLdf ;ldltaf6 k|fKt tYofÍ cg';f/ aLdf sDkgLx?sf] s'n ;DklQ÷bfloTj @)&%

c;f/ d;fGtdf ?= @^) ca{ #@ s/f]8 /x]sf]df @)&^ c;f/ d;fGtdf ##=$ k|ltztn] j[l4 eO{

?= #$& ca{ !^ s/f]8 k'u]sf] 5 .

sd{rf/L ;~ro sf]if

1=110 sd{rf/L ;~ro sf]ifaf6 k|fKt tYofÍ cg';f/ pQm sf]ifsf] ;DklQ÷bfloTj ;dLIff jif{df (=*

k|ltztn] j[l4 eO{ @)&^ c;f/ d;fGtdf ?= #$@ ca{ &@ s/f]8 k'u]sf] 5 . cl3Nnf] jif{ pQm

/sd @$=@ k|ltztn] j[l4 eO{ ?= #!@ ca{ !% s/f]8 /x]sf] lyof] . ;+rostf{x?sf] ;l~rt /sd

@)&% c;f/df ?= @&* ca{ &% s/f]8 /x]sf]df @)&^ c;f/ d;fGtdf !!=@ k|ltztn] j[l4 eO{

?= #)( ca{ *% s/f]8 k'u]sf] 5 .


18

gful/s nufgL sf]if

1=111 gful/s nufgL sf]ifaf6 k|fKt tYofÍ cg';f/ pQm sf]ifsf] ;DklQ÷bfloTj #)=^ k|ltztn] j[l4 eO{

@)&^ c;f/ d;fGtdf ?= !$* ca{ (! s/f]8 k'u]sf] 5 . cl3Nnf] jif{ o:tf] ;DklQ÷bfloTj

?= !!$ ca{ ^ s/f]8 /x]sf] lyof] . o; sf]ifsf] bfloTjtkm{ pNn]Vo c+z cf]u6\g] sf]if ;+sng

cl3Nnf] jif{ ?= !)& ca{ ^! s/f]8 /x]sf]df @)&^ c;f/ d;fGtdf !&=! k|ltztn] j[l4 eO{

?= !@^ ca{ k'u]sf] 5 . shf{ tyf ;fk6L cl3Nnf] jif{ ?= @^ ca{ $ s/f]8 /x]sf]df @)&^ c;f/

d;fGtdf %^=! k|ltztn] j[l4 eO{ ?= $) ca{ ^% s/f]8 k'u]sf] 5 .

x'nfs art a}+s

1=112 g]kfn ;/sf/, x'nfs ;]jf ljefuåf/f ;+rflnt x'nfs art a}+saf6 lgIf]k ;+sng ug]{ :jLs[lt

kfPsf !!& sfof{nox?dWo] ^^ j6f sfof{nox?n] dfq lgIf]k ;+sng u/]sf 5g\ . @)&^ c;f/

d;fGtdf x'nfs art a}+ssf] s'n lgIf]k ?= ! ca{ #@ s/f]8 tyf ?= #& s/f]8 &* nfv shf{

nufgLdf /x]sf] 5 .

tflnsf !=!@ M x'nfs art a}+ssf] sf/f]af/ ljj/0f

ljj/0f @)&$ c;f/ @)&% c;f/ @)&^ c;f/

lgIf]k ;+sng ug{ :jLs[lt kfPsf sfof{nox?sf] ;+Vof 117 117 117 lgIf]k ;+sng u/]sf sfof{nox?sf] ;+Vof 68 65 66 nufgL u/]sf sfof{nox?sf] ;+Vof 59 57 57 s'n vftf ;+Vof 69695 72947 63396 s'n lgIf]k -?= s/f]8df_ 211=43 340=32 132.73 nufgLdf /lx/x]sf] /sd -?= s/f]8df_ 65=78 59=36 37.78

;|f]tM g]kfn ;/sf/, s]Gb|Lo wgfb]z sfof{no .

lgIf]k tyf shf{ ;'/If0f sf]if

1=113 lgIf]k tyf shf{ ;'/If0f sf]ifn] k|fyldstf–k|fKt If]q nufot kz'wg tyf t/sf/L afnL ;'/If0f,

j}b]lzs /f]huf/ shf{ ;'/If0f, n3' tyf ljkGg ju{ shf{ ;'/If0f / ;fgf tyf demf}nf pBd shf{

;'/If0f ug]{ sfo{x? ub}{ cfPsf] 5 . o; sf]ifn] @)&^ c;f/ d;fGt;Dddf ?= @% ca{ ^^ s/f]8

shf{ / ?= ^)# ca{ #( s/f]8 lgIf]k ;'/If0f u/]sf] 5 -tflnsf !=!#_ .

tflnsf !=!# M lgIf]k tyf shf{ ;'/If0f sf]ifsf] sf/f]af/ ljj/0f

ljj/0f @)&$

c;f/

@)&%

c;f/

@)&^

c;f/

k|ltzt kl/jt{g

2074/75 2075/76 s'n lgIf]k ;'/If0f /sd -?= s/f]8df_ 38189 43074 60338 12.8 40.08 shf{ ;'/If0f /sd -?= s/f]8df_* 946 1435 2566 30.8 78.82 ;|f]tM lgIf]k tyf shf{ ;'/If0f sf]if .

shf{ ;"rgf s]Gb| lnld6]8

1=114 shf{ ;"rgf s]Gb| lnld6]8af6 k|fKt ljj/0f cg';f/ @)&% c;f/ d;fGt;Dddf sfnf];"rLdf

;"rLs[t C0fLx?sf] ;+Vof ^,@$! /x]sf]df @)&^ c;f/ d;fGt;Dddf o:tf]] ;+Vof *,^@) k'u]sf]

5 .

ljQLo ;+/rgf

1=115 @)&^ c;f/ d;fGtdf !*@ a}+s tyf ljQLo ;+:yfx? -g]kfn /fi6« a}+saf6 Ohfhtkq k|fKt !&! /

!! j6f cGo_, $) aLdf sDkgLx?, sd{rf/L ;+rosf]if, gful/s nufgL sf]if / x'nfs art a}+s

;d]t u/L] s'n @@% a}+s tyf ljQLo ;+:yfx? ;+rfngdf /x]sf 5g\ . cl3Nnf] jif{ @$! j6f o:tf

;+:yfx¿ ;+rfngdf /x]sf lyP .


19

16.9%

56.7%

7.2%

1.7%4.3% 5.4% 2.3%

5.50%

rf6{ !=* M g]kfnsf] ljQLo k|0ffnLsf] ;+/rgf

@)&^ c;f/ d;fGt

g]kfn /fi6« a}+s jfl0fHo a}+sx? ljsf; a}+sx?

ljQ sDkgLx? n3'ljQ ljQLo ;+:yfx? sd{rf/L ;+rosf]if

gful/s nufgL sf]if ljdf sDkgLx?

tflnsf !=!$ M a}+s tyf ljQLo ;+:yfx?sf] ;+Vof

a}+s tyf ljQLo ;+:yfx? @)&$ c;f/ d;fGt @)&% c;f/ d;fGt @)&^ c;f/ d;fGt

jfl0fHo a}+s @* @* @*

ljsf; a}+s $) ## @(

ljQ sDkgL @* @% @#

n3'ljQ sf/f]af/ ug]{ ;+:yfx? %# ^% ()

g]kfn /fi6« a}+saf6 Ohfhtkq–k|fKt ;xsf/L

;+:yfx? -;Lldt a}+lsª sf/f]af/ ug]{_

!$ !$ –

g]kfn /fi6« a}+saf6 Ohfhtkq–k|fKt u}/–;/sf/L

;+:yfx? -;Lldt a}+lsª sf/f]af/ ug]{_

@% @$ –

k"jf{wf/ ljsf; a}+s !

g]kfn /fi6« a}+saf6 a}lsË sf/f]af/ ug{ Ohfhtkq–

k|fKt ;+:yfx?

!** !*( !&!

cGo ;+:yfx?* !) !) !!

aLdf sDkgL @* #( $)

sd{rf/L ;+ro sf]if ! ! !

gful/s nufgL sf]if ! ! !

x'nfs art a}+s ! ! !

hDdf @@( @$! @@%

1=116 @)&^ c;f/ d;fGtdf ljQLo k|0ffnLsf]

s'n ;DklQ÷bfloTj ;+/rgfdf g]kfn /fi6«

a}+ssf] c+z !^=( k|ltzt /x]sf] 5 .

To;}u/L, s'n ;DklQ÷bfloTjdf jfl0fHo

a}+sx?sf] c+z %^=& k|ltzt, ljsf;

a}+sx?sf] c+z &=@ k|ltzt, ljQ

sDkgLx?sf] c+z !=& k|ltzt, n3'ljQ

ljQLo ;+:yfx?sf] c+z $=# k|ltzt

sd{rf/L ;~ro sf]ifsf] c+z %=$ k|ltzt,

gful/s nufgL sf]ifsf] c+z @=# k|ltzt /

aLdf sDkgLx?sf] c+z %=% k|ltzt /x]sf]

5 . @)&^ c;f/ d;fGtdf a}+lsË If]qsf]

s'n ;DklQ÷bfloTjsf] s'n ufx{:Yo

pTkfbg;Fusf] cg'kft !%(=% k|ltzt

/x]sf] 5 .

ljQLo lj:tf/

1=117 g]kfn /fi6« a}+saf6 Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx? -;Lldt a}+lsª sf/f]af/ ug]{ ;xsf/L

tyf u}/–;/sf/L ;+:yfx? ;d]t_ sf] ;+Vof @)&% c;f/ d;fGtdf !*( /x]sf]df @)&^ c;f/

d;fGtdf !&! sfod ePsf] 5 . @)&^ c;f/ d;fGtdf jfl0fHo a}+sx?sf] ;+Vof @*, ljsf;

a}+sx?sf] @(, ljQ sDkgLx?sf] @#, n3'ljQ ljQLo ;+:yf () / k"jf{wf/ ljsf; a}+ssf] ;+Vof !

/x]sf] 5 .

1=118 &%# :yfgLo txdWo] @)&% c;f/ d;fGtdf ^#! txdf jfl0fHo a}+sx?sf zfvf lj:tf/ ePsf]df

@)&^ c;f/ d;fGtdf &#% txdf zfvf lj:tf/ ePsf] 5 .

1=119 @)&% c;f/ d;fGtdf jfl0fHo a}+s, ljsf; a}+s tyf ljQ sDkgLx?sf] lgIf]k vftf ;+Vof sl/a @

s/f]8 #% nfv $% xhf/ / C0f vftf ;+Vof sl/a !# nfv ! xhf/ /x]sf]df @)&^ c;f/

d;fGtdf s'n lgIf]k vftf ;+Vof sl/a @ s/f]8 &* nfv ^^ xhf/ / C0f vftf ;+Vof sl/a !$

nfv #( xhf/ k'u]sf] 5 . To;}u/L, @)&^ c;f/ d;fGtdf n3'ljQ ljQLo ;+:yfx?df sl/a $#

nfv @* xhf/ ;b:o / @^ nfv &( xhf/ C0f vftf ;+Vof k'u]sf 5g\ . oL n3'ljQ ljQLo

;+:yfx?n] && lhNnfdf ;]jf k'¥ofPsf 5g\ .


20

1=120 ;Lldt a}+lsË sf/f]af/ ug{ o; a}+saf6 cg'dlt k|fKt ;xsf/L ;+:yfx?nfO{ @)&% ;fpg ! ut]b]lv

o; a}+ssf] lgofdsLo tyf ;'kl/j]IfsLo bfo/faf6 cnu u/fOPsf] 5 . @)&% c;f/ d;fGtdf eg]

g]kfn /fi6« a}saf6 Ohfhtkq k|fKt ;Lldt a}+lsË sf/f]Aff/ ug{] u}/–;/sf/L ;+:yfx¿sf] ;+Vof @$

tyf ;xsf/L ;+:yfx?sf] ;+Vof !$ /x]sf] lyof] .

lwtf]kq ahf/ 1=121 g]K;] ;"rsfÍ jflif{s ljGb'ut cfwf/df #=*

k|ltztn] j[l¢ eO{ @)&^ c;f/ d;fGtdf

!@%(=) ljGb'df k'u]sf] 5 . pQm ;"rsfÍ @)&%

c;f/ d;fGtdf @#=$ k|ltztn] 36L !@!@=$

ljGb' sfod ePsf] lyof] . To;}u/L, @)&% c;f/

d;fGtdf @%%=@ ljGb'df /x]sf] g]K;] ;]lG;l6e

;"rsfÍ ;d]t ^=# k|ltztn] j[l¢ eO{ @)&^

c;f/ d;fGtdf @&!=# ljGb' sfod ePsf] 5 .

g]K;] ˆnf]6 ;"rsfÍ klg @)&% c;f/ d;fGtsf]

*&=@ ljGb''af6 @)&^ c;f/ d;fGtdf ^=!

k|ltztn] j[l¢ eO{ (@=$ ljGb'df k'u]sf] 5 .

1=122 ;dLIff jif{df lwtf]kq ahf/ sf/f]af/ /sddf eg]

sdL cfPsf] 5 . cl3Nnf] jif{sf] ?= !@! ca{ #( s/f]8sf] t'ngfdf (=# k|ltztn] x|f; eO{ ;dLIff

jif{df ?= !!) ca{ & s/f]8 a/fa/sf]] lwtf]kq sf/f]af/ ePsf] 5 .

1=123 @)&^ c;f/ d;fGtdf ahf/ k'FhLs/0f jflif{s ljGb'ut cfwf/df (=@ k|ltztn] j[l¢ eO{{ ?= !%^&

ca{ %) s/f]8 sfod ePsf] 5 . o; cg';f/ @)&^ c;f/ d;fGtdf ahf/ k'FhLs/0fsf] s'n

ufx{:Yo pTkfbg;+Fusf] cg'kft $%=@ k|ltzt /x]sf] 5 . @)&% c;f/ d;fGtdf o:tf] cg'kft

$&=# k|ltzt /x]sf] lyof] . ;dLIff jif{sf] ahf/ k'FhLs/0fdf a}+s tyf ljQLo ;+:yfx? -aLdf

sDkgL ;d]t_ sf] c+z &*=% k|ltzt, hnljB't If]qsf] ^ k|ltzt, pTkfbg tyf k|zf]wg If]qsf]

$=@ k|ltzt, xf]6nsf] !=* k|ltzt, Jofkfl/s ;+:yfsf] )=! k|ltzt / cGosf] (=% k|ltzt /x]sf]

5 .

1=124 g]kfn :6s PS;r]Gh lnld6]8df ;"rLs[t sDkgLx¿sf] z]o/ r'Qmf d"No cfly{s jif{ @)&%÷&^ df

!&=! k|ltztn] j[l4 eO{ ?= $!@ ca{ @* s/f]8 k'u]sf] 5 . cfly{s jif{ @)&%÷&^ df ?= @& ca{

@) s/f]8 a/fa/sf] ;fwf/0f z]o/, ?= !) ca{ *! s/f]8 a/fa/sf] xsk|b z]o/, ?= @@ ca{ %*

s/f]8 a/fa/sf] af]g; z]o/ / ?= *% s/f]8 a/fa/sf] a}+sx?n] hf/L u/]sf] C0fkq u/L s'n ?= ^!

ca{ $% s/f]8 a/fa/sf] yk lwtf]kq ;"rLs[t ePsf 5g\ .

1=125 g]kfn :6s PS;r]Gh lnld6]8df ;"rLs[t sDkgLx¿sf] ;+Vof @)&^ c;f/ d;fGt;Dddf @!%

/x]sf] 5 . @)&% c;f/ d;fGtdf o:tf] ;+Vof !(^ /x]sf] lyof] . ;"rLs[t sDkgLx¿dWo] !%$ j6f

a}+s tyf ljQLo ;+:yf -aLdf sDkgL ;d]t_ /x]sf 5g\ eg] !( j6f pTkfbg / k|zf]wg pBf]u, #)

j6f hnljB't sDkgL, $÷$ j6f xf]6n tyf Jofkfl/s ;+:yf / $ j6f cGo ;d"xsf /x]sf 5g\ .

800

900

1000

1100

1200

1300

1400

1500

1600

1700

1800

2071 2072 2073 2074 2075 2076

k|lt

zt

rf6{ !=( M z ]o/ ahf/ kl/;"rs-g]K;]sf] k|j[lQ


21

tflnsf ! M ljZjsf] cfly{s j[l4, d"No tyf Jofkf/

-jflif{s k|ltzt kl/jt{g_

2017 2018

k|If]k0f

2019 2020

ljZj pTkfbg 3.8 3.6 3.0 3.4

ljsl;t cy{tGq 2.5 2.3 1.7 1.7

cd]l/sf 2.4 2.9 2.4 2.1

o"/f] If]q 2.5 1.9 1.2 1.4

hfkfg 1.9 0.8 0.9 0.5

pbLodfg tyf ljsf;f]Gd'v cy{tGq 4.8 4.5 3.9 4.6

pbLodfg tyf ljsf;f]Gd'v Plzof 6.6 6.4 5.9 6.0

rLg 6.8 6.6 6.1 5.8

ef/t 7.2 6.8 6.1 7.0

j:t'sf] d"No OGwg (Fuel) 23.3 29.4 -9.6 -6.2

u}/–OGwg (Non-fuel) 6.4 1.6 0.9 1.7

pkef]Qmf d"No

ljsl;t b]z 1.7 2.0 1.5 1.8

pbLodfg tyf ljsf;f]Gd'v b]zx? 4.3 4.8 4.7 4.8

ljZj Jofkf/ -j:t' tyf ;]jf_ 5.7 3.6 1.1 3.2

;|f]tM cGt/f{li6«o d'b|fsf]if, jN8{ Osglds cfp6n's, cS6f]j/ @)!(


22

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

kl/jt{g -k|ltztdf_ l;=g+= ljj/0f @)&#÷&$ @)&$÷&% @)&%÷&^

1. pTkfbs d"Nodf

-s_ s'n ufx{:Yo pTkfbg -@)%&÷%* sf] d"Nodf_ 8.22 6.66 7.05 -v_ s'n ufx{:Yo pTkfbg -k|rlnt d"Nodf_ 18.70 13.33 14.29

2. cfwf/e"t d"Nodf -s_ s'n ufx{:Yo pTkfbg -@)%&÷%* sf] d"Nodf_ 7.74 6.30 6.81 -v_ s'n ufx{:Yo pTkfbg -k|rlnt d"Nodf_ 17.35 11.65 12.28

s'n /fli6«o pTkfbg -k|rlnt d"Nodf_ 18.29 12.87 14.84

s'n pkef]u -k|rlnt d"Nodf_ 7.11 7.59 10.59

s'n ufx{:Yo art -k|rlnt d"Nodf_ 291.96 50.31 31.38

s'n /fli6«o art -k|rlnt d"Nodf_ 37.41 14.91 27.13

s'n nufgL -k|rlnt d"Nodf_ 64.02 33.57 28.99

s'n l:y/ k'FhL lgdf{0f -k|rlnt d"Nodf_ 29.88 25.13 21.63 3. s'n /fli6«o vr{of]Uo cfo -k|rlnt d"Nodf_ 16.05 10.15 16.62 4. d'b|f k|bfo (M1) 13.1 17.6 8.6 5. lj:t[t d'b|f k|bfo (M2) 15.5 19.4 15.8 6. s'n cfGtl/s shf{ 20.6 26.5 21.4 7. cfjlws lgIf]k 61.3 25.5 22.4 8. s'n lgof{t 4.2 11.4 19.4 9. s'n cfoft 28.0 25.8 13.9 10. s'n ljb]zL ljlgdo ;+lrlt 3.9 2.1 -5.8 11. ;/sf/L /fh:j 26.4 19.3 19.1

12. ;/sf/L vr{* 40.2 30.7 0.1

13. jflif{s cf};t pkef]Qmf d'b|f:kmLlt 4.5 4.2 4.6 14. jflif{s cf};t yf]s d'b|f:kmLlt 2.7 1.7 6.2

s'n ufx{:Yo pTkfbg -pTkfbs d"Nodf_ ; usf] cg'kft -k|ltztdf_ 1. s'n pkef]u 86.57 82.19 79.52

2. s'n ufx{:Yo art 13.43 17.81 20.48

3. s'n /fli6«o art 46.44 47.09 52.38

4. s'n nufgL -k|rlnt d"Nodf_ 46.82 55.18 62.27

5. s'n l:y/ k'FhL lgdf{0f 31.43 34.71 36.93

6. s'n /fli6«o vr{of]Uo cfo 133.01 129.27 131.90

7. d'b|f k|bfo (M1) 21.3 22.1 21.0 8. lj:t[t d'b|f k|bfo (M2) 96.9 102.1 103.4 9. s'n cfGtl/s shf{ 81.4 90.9 96.6 10. cfjlws lgIf]k 36.2 40.1 43.0 11. s'n lgof{t 2.7 2.7 2.8 12. s'n cfoft 37.0 41.1 40.9 13. ljb]zL ljlgdo ;+lrlt 40.4 36.4 30.0 14. ;/sf/L /fh:j 22.8 24.0 25.0 15. ;/sf/L vr{

* 30.5 35.2 30.8

16. ;/sf/L ah]6 art÷3f6f* -7.1 -10.1 -5.4

17. Jofkf/ ;Gt'ng -–3f6f_ -34.3 -38.4 -38.1 18. rfn' vftf ;Gt'ng -–3f6f_ -0.4 -8.2 -7.7 19. e'QmfgL ug{ afFsL s'n jfXo C0f 15.5 17.3 17.2

20. e'QmfgL ug{ afFsL s'n cfGtl/s C0f 10.6 12.9 13.1

* a}+lsË sf/f]af/df cfwfl/t

;|f]t M cfly{s ;j]{If0f, @)&$÷&% tyf dxfn]vf lgoGqssf] sfof{no


23

tflnsf # M s'n ufx{:Yo pTkfbgsf] If]qut j[l4b/

-@)%&÷%* sf] d"Nodf_

-k|ltztdf_

zLif{s

j[l4b/

@)&#÷&$ @)&$÷&%;+=

@)&%÷&^k|f=

!= s[lif If]q 5.20 2.79 5.03

s[lif tyf ag 5.14 2.72 5.02

dT:okfng 8.02 6.00 5.60

@= u}/–s[lif If]q 9.00 7.69 7.48

-s_ pBf]u If]q 12.40 9.59 8.15

vfgL tyf pTvgg\ 13.74 8.88 9.47

pTkfbgd'ns pBf]u 9.70 9.17 5.78

ljB't, UofF; tyf kfgL 20.47 9.80 12.40

lgdf{0f 12.43 10.02 8.94

-v_ ;]jf If]q 8.09 7.16 7.29

Yff]s tyf v'b|f Jofkf/ 11.89 12.26 10.89

xf]6n tyf /]i6'/]06 7.33 9.77 8.33

oftfoft, e08f/0f tyf ;~rf/ 6.47 4.64 5.90

ljQLo dWo:ytf 9.09 6.38 6.18

l/on :6]6, 3/ ef8f tyf Jofj;flos ultljlw 5.67 5.24 6.12

;fj{hlgs k|zf;g / /Iff 9.06 5.07 5.56

lzIff 7.39 5.02 5.17

:jf:Yo tyf ;fdflhs sfo{ 7.34 6.33 6.69

cGo ;fd'bflos, ;fdflhs tyf JolQmut ;]jf 5.58 5.54 6.03

s'n ufx{:Yo pTkfbg -cfwf/e"t d"Nodf_ 7.74 6.30 6.81

s'n ufx{:Yo pTkfbg -pTkfbs d"Nodf_ 8.22 6.66 7.05

;+ M ;+zf]lwt cg'dfg

k|f M k|f/lDes cg'dfg



24

tflnsf $ M /fli6«o pkef]Qmf d"No ;"rsfÍ

jflif{s cf};t

-cfwf/ jif{ @)&!÷&@ Ö !))_

pkef]Uo j:t'x? ef/ cfly{s jif{ k|ltzt kl/jt{g % 2073/74 2074/75 2075/76 2074/75 2075/76

s'n ;"rsfÍ 100.00 114.8 119.6 125.1 4.2 4.6 vfB tyf k]o kbfy{ 43.91 113.0 116.1 119.7 2.7 3.1 vfB tyf vfBhGo kbfy{ 11.33 111.1 113.8 119.9 2.5 5.3 bnxg tyf u]8fu'8L 1.84 125.4 95.2 89.1 -24.0 -6.5 t/sf/L 5.52 107.5 119.7 116.3 11.4 -2.9 df;' tyf df5f 6.75 112.4 114.9 120.0 2.2 4.5 b'UwhGo kbfy{ tyf cG8f 5.24 114.0 121.9 124.9 7.0 2.5 £o" tyf t]n 2.95 112.3 115.1 122.4 2.4 6.3 kmnkm"n 2.08 110.6 114.7 121.9 3.8 6.2 lrgL tyf lrgLhGo kbfy{ 1.74 123.2 122.3 118.2 -0.7 -3.3 d;nf 1.21 119.9 114.0 120.4 -4.9 5.6 cNsf]xn/lxt xNsf k]o kbfy{ 1.24 108.5 111.7 116.0 3.0 3.8 dlb/fhGo k]o kbfy{ 0.68 126.1 135.8 150.6 7.6 10.9 ;"lt{hGo kbfy{ 0.41 111.6 117.5 129.8 5.4 10.4 /]i6'/fF tyf xf]6n 2.92 117.1 122.8 128.7 4.9 4.9 u}/–vfB j:t' tyf ;]jf 56.09 116.3 122.4 129.6 5.3 5.9 nQfsk8f tyf h'Qf 7.19 124.7 132.1 141.0 5.9 6.8 3/fo;L ;fdfg tyf ;]jf 20.30 122.0 130.3 140.3 6.8 7.7 kmlg{l;Ë tyf 3/fo;L pks/0f 4.30 112.9 117.2 123.9 3.7 5.7 :jf:Yo 3.47 105.3 107.7 110.1 2.2 2.2 oftfoft 5.34 100.9 102.9 109.3 1.9 6.3 ;+rf/ 2.82 104.9 105.4 103.8 0.5 -1.5 dgf]/~hg tyf ;+:s[lt 2.46 107.5 111.9 116.9 4.1 4.5 lzIff 7.41 120.9 130.6 137.2 8.0 5.0 ljljw j:t' tyf ;]jfx? 2.81 113.8 118.1 124.4 3.7 5.4

pkef]Qmf d"No ;"rsfÍ – sf7df8f} pkTosf

s'n ;"rsfÍ 100.00 115.0 118.8 124.5 3.3 4.9 vfB tyf k]o kbfy{ 39.77 115.0 118.7 122.5 3.2 3.3 u}/–vfB j:t' tyf ;]jf 60.23 115.0 118.8 125.9 3.3 5.9

pkef]Qmf d"No ;"rsfÍ – t/fO{


pkef]Qmf d"No ;"rsfÍ – kxf8


pkef]Qmf d"No ;"rsfÍ – lxdfn



25

tflnsf % M /fli6«o yf]s d"No ;"rsfÍ

jflif{s cf};t

-@)&$÷&% Ö !))_

ef/ cfly{s jif{ k|ltzt kl/jt{g

;d"x÷pk–;d"xx? k|ltztdf 2073/74 2074/75 2075/76 2074/75 2075/76

!= s'n ;"rsfÍ 100.00 98.3 100.0 106.2 1.7 6.2 !=! k|fylds j:t'x? 33.59 101.3 100.0 106.1 -1.2 6.1 vfB j:t'x? 8.76 101.3 100.0 106.1 -1.2 6.1 u}/ vfB j:t'x? 57.65 101.6 100.0 106.3 -1.6 6.3 !=@ OGwg tyf phf{ 31.27 94.5 100.0 112.7 5.8 12.7 k]6«f]lnod kbfy{ 2.31 94.3 100.0 119.6 6.0 19.6 ljB't 5.66 100.0 100.0 0.0 !=# cf}Bf]lus pTkfbg 3.10 95.8 100.0 105.3 4.3 5.3 vfB, k]okbfy{ tyf ;'tL{hGo kbfy{ 15.16 95.9 100.0 105.3 4.3 5.3 6]S;6fOn 1.01 100.9 100.0 115.1 -0.9 15.1 5fnf tyf 5fnfhGo kbfy{ 0.29 103.0 100.0 104.0 -2.9 4.0 sf7 tyf sf7af6 ag]sf ;fdfg 2.07 100.0 109.4 9.4 sfuh tyf sfuhhGo pTkfbg 1.08 100.7 100.0 101.1 -0.7 1.1 /;fog tyf /f;folgs kbfy{ 6.55 97.3 100.0 100.2 2.8 0.2 /a/ tyf Knfli6shGo kbfy{{ 1.92 98.0 100.0 105.2 2.0 5.2 gg\ d]6flns ldg/n k|8S6 4.50 91.7 100.0 101.2 9.0 1.2 a]l;s d]6N; 12.55 87.9 100.0 108.7 13.7 8.7 ljB't tyf ljB'tLo kbfy{ 4.45 96.2 100.0 99.9 4.0 -0.1 d]lzg/L tyf ;fdfg 3.17 97.0 100.0 103.8 3.1 3.8 oftfoft, OSjLkd]06 tyf kf6}{;\ 3.80 88.8 100.0 112.3 12.6 12.3 cGo j:t'x? 1.08 98.7 100.0 104.0 1.3 4.0

lj:t[t cfly{s juL{s/0f 100.00 100.0 106.2 6.2

pkef]Uo j:t'x? 32.90 100.0 105.5 5.5

dWojtL{ j:t'x? 56.30 100.0 107.3 7.3

k'FhLut j:t'x? 10.80 100.0 102.9 2.9

lgdf{0f ;fdu|L 14.03 90.3 100.0 108.0 8.0


26

tflnsf ^ M /fli6«o tna tyf Hofnfb/ ;"rsfÍ

-@)^!÷^@ = !))_

ef/

cfly{s jif{ k|ltzt kl/jt{g

;d"x tyf pk–;d"x 2072/73 2073/74 2074/75 2075/76 2074/75 2075/76

s'n ;"rsfÍ 100.00 369.8 423.2 449.4 491.1 6.2 9.3

1. tna ;"rsfÍ 26.97 284.4 336.4 368.6 393.1 9.6 6.6 clws[t:t/ 9.80 265.8 310.9 339.6 367.0 9.2 8.1 ;xfos:t/ 17.17 295.0 350.8 385.1 408.0 9.8 5.9 1.1 lghfdtL ;]jf 2.82 340.7 423.2 423.2 454.4 0.0 7.4 clws[t:t/ 0.31 281.4 350.7 350.7 358.8 0.0 2.3 ;xfos:t/ 2.51 347.9 432.0 432.0 466.0 0.0 7.9

1.2 ;fj{hlgs ;++:yfgx? 1.14 290.1 350.6 353.1 373.5 0.7 5.8 clws[t:t/ 0.19 233.0 295.2 297.2 310.5 0.7 4.5 ;xfos:t/ 0.95 301.6 361.6 364.2 386.0 0.7 6.0

1.3 a}+s tyf ljQLo ;+:yfx? 0.55 457.7 494.9 523.2 529.2 5.7 1.1 clws[t:t/ 0.10 352.3 375.6 407.5 414.6 8.5 1.7 ;xfos:t/ 0.45 481.8 522.2 549.7 555.5 5.3 1.1 1.4 ;}lgs tyf k|x/L ;]jfx? 4.01 332.4 410.8 410.8 443.9 0.0 8.1

clws[t:t/ 0.17 259.3 322.6 322.6 337.0 0.0 4.5 ;xfos:t/ 3.84 335.7 414.8 414.8 448.8 0.0 8.2

1.5 lzIff 10.55 300.2 362.4 383.4 422.7 5.8 10.3 clws[t:t/ 6.80 272.1 326.8 354.6 392.9 8.5 10.8 ;xfos:t/ 3.75 351.2 426.9 435.5 476.7 2.0 9.5

1.6 lghL ;+u7gx? 7.90 206.0 219.7 299.4 299.4 36.3 0.0 clws[t:t/ 2.24 243.6 254.4 293.9 293.9 15.5 0.0 ;xfos:t/ 5.66 191.1 206.0 301.5 301.5 46.4 0.0

2. Hofnfb/ ;"rsfÍ 73.03 401.3 455.3 479.3 527.3 5.3 10.0 2.1 s[lif dhb"/ 39.49 457.5 517.3 546.3 609.0 5.6 11.5 k'?if 20.49 451.0 498.0 523.0 580.1 5.0 10.9 dlxnf 19.00 464.6 538.2 571.4 640.1 6.2 12.0

2.2 cf}Bf]lus dhb"/ 25.25 329.0 374.6 391.8 419.1 4.6 7.0 pRr bIf 6.31 319.8 356.9 360.1 392.8 0.9 9.1 bIf 6.31 326.9 370.1 372.9 400.2 0.7 7.3 cw{bIf 6.31 323.3 363.8 366.6 398.8 0.8 8.8 cbIf 6.32 345.8 407.6 467.4 484.3 14.7 3.6

2.3 lgdf{0f dhb"/ 8.29 354.1 405.7 426.7 467.4 5.2 9.5 8sdL{ 2.76 329.6 379.2 398.9 432.3 5.2 8.4 bIf 1.38 318.4 368.9 389.8 424.0 5.7 8.8 cbIf 1.38 340.9 389.4 408.1 440.7 4.8 8.0 l;sdL{ 2.76 316.8 371.9 386.5 419.3 3.9 8.5 bIf 1.38 310.9 359.4 374.1 409.4 4.1 9.4 cbIf 1.38 322.8 384.4 398.9 429.2 3.8 7.6 HofdL 2.77 415.7 466.0 494.6 550.5 6.1 11.3 k'?if 1.38 422.0 457.1 480.4 541.2 5.1 12.7 dlxnf 1.39 409.5 474.9 508.7 559.6 7.1 10.0


27

tflnsf & M g]kfn / ef/tsf] pkef]Qmf d'b|f:kmLltb/

-jflif{s k|ltzt kl/jt{g_

2073/74 2074/75 2075/76 dlxgf g]kfn ef/t km/s g]kfn ef/t km/s g]kfn ef/t km/s

;fpg 8.6 5.1 3.5 2.3 3.4 -1.1 4.2 3.7 0.5

ebf} 7.9 4.3 3.6 3.4 3.3 0.1 3.9 3.7 0.2

c;f]h 6.7 4.2 2.5 3.1 3.6 -0.5 4.7 3.4 1.3

sflQs 4.8 3.6 1.2 3.9 4.9 -1.0 4.2 2.3 1.9

d+l;/ 3.8 3.4 0.4 4.2 5.2 -1.0 3.7 2.1 1.6

k'; 3.2 3.2 0.0 4.0 5.1 -1.1 4.6 2.1 2.6

df3 3.3 3.7 -0.4 5.0 4.4 0.6 4.4 2.6 1.8

kmfu'g 2.9 3.8 -0.9 6.0 4.3 1.7 4.2 2.9 1.3

r}t 3.8 3.0 0.8 5.3 4.6 0.7 4.4 2.9 1.5

a}zfv 3.4 2.2 1.2 4.1 4.9 -0.8 5.3 3.1 2.2

h]7 2.8 1.5 1.2 4.1 5.0 -0.9 6.2 3.2 3.0

c;f/ 2.7 2.4 0.4 4.6 4.2 0.4 6.0 3.2 2.9

jflif{s cf};t 4.5 3.4 1.1 4.2 4.4 -0.2 4.6 2.9 1.7


28

tflnsf * M j}b]lzs Jofkf/ l:ylt* -?= s/f]8df_

ljj/0f 2073/74 2074/75 2075/76c

k|ltzt kl/jt{g

2074/75 2075/76

s'n lgof{t 7304.9 8136.0 9711.0 11.4 19.4

ef/t 4144.9 4672.0 6273.2 12.7 34.3

rLg 170.1 243.8 211.0 43.3 -13.5

cGo d'n's 2989.8 3220.2 3226.8 7.7 0.2

s'n cfoft 99011.3 124510.3 141853.5 25.8 13.9

ef/t 63367.0 81410.2 91790.9 28.5 12.8

rLg 12724.5 15998.7 20552.7 25.7 28.5

cGo d'n's 22919.9 27101.4 29509.9 18.2 8.9

Jofkf/ ;Gt'ng -91706.4 -116374.3 -132142.6 26.9 13.5

ef/t -59222.0 -76738.2 -85517.8 29.6 11.4

rLg -12554.4 -15754.9 -20341.8 25.5 29.1

cGo d'n's -19930.0 -23881.2 -26283.1 19.8 10.1

s'n Jofkf/ 106316.2 132646.3 151564.5 24.8 14.3

ef/t 67511.9 86082.1 98064.1 27.5 13.9

rLg 12894.7 16242.5 20763.7 26.0 27.8

cGo d'n's 25909.7 30321.7 32736.7 17.0 8.0

-k|ltztdf_

!= lgof{t÷ cfoftsf] cg'kft 7.4 6.5 6.8 ef/t 6.5 5.7 6.8 rLg 1.3 1.5 1.0 cGo d'n's 13.0 11.9 10.9 @= s'n lgof{tdf c+z ef/t 56.7 57.4 64.6 rLg 2.3 3.0 2.2 cGo d'n's 40.9 39.6 33.2 #= s'n cfoftdf c+z ef/t 64.0 65.4 64.7 rLg 12.9 12.8 14.5 cGo d'n's 23.1 21.8 20.8 $= Jofkf/ ;Gt'ngdf c+z ef/t 64.6 65.9 64.7 rLg 13.7 13.5 15.4 cGo d'n's 21.7 20.5 19.9 %= s'n Jofkf/df c+z ef/t 63.5 64.9 64.7 rLg 12.1 12.2 13.7 cGo d'n's 24.4 22.9 21.6 ^= lgof{t tyf cfoftsf] s'n Jofkf/df c+z lgof{t 6.9 6.1 6.4 cfoft 93.1 93.9 93.6

* eG;f/ tYofÍdf cfwfl/t c M ckl/is[t


29

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

-?= s/f]8df_

j:t'sf] gfd


2073/74 2074/75 2075/76c

2074/75 2075/76 s_ k|d'v j:t'x? 3500.1 3777.6 5113.0 7.9 35.4 kf]lni6/ wfuf] 281.7 366.5 616.0 30.1 68.1 nQfsk8f** 324.1 320.4 342.0 -1.1 6.8 wfuf] 3.4 63.6 75.5 - 18.6 h'6sf] af]/f 361.3 441.9 549.3 22.3 24.3 lh+s lz6 203.0 278.0 295.1 37.0 6.1 h'; 505.8 473.8 455.0 -6.3 -4.0 vo/ 0.0 0.0 0.0 - - cn}+rL 390.6 484.6 428.4 24.1 -11.6 tf/ 167.3 196.4 215.4 17.4 9.7 Pd=P;= kfOk 4.7 0.8 0.0 - - d~hg 64.9 76.3 81.6 17.6 7.0 tfdfsf] tf/ 79.4 95.0 97.1 19.7 2.2 rfprfp 65.6 53.7 79.2 -18.1 47.3 h'Qf tyf rKkn 123.4 124.8 90.7 1.1 -27.3 hL=cfO{=kfOk 102.6 24.6 21.0 -76.0 -14.8 h'6sf] 8f]/L 70.9 0.4 0.0 - - lkgf 146.0 148.1 160.8 1.4 8.6 ;fa'g 0.2 0.1 0.1 -47.9 -26.1 9'+uf tyf afn'jf 0.0 0.0 0.0 - - h'6sf] a§f 13.8 22.0 31.8 - 44.7 vf]6f] 167.1 158.1 138.6 -5.4 -12.4 cb'jf 23.2 70.1 49.7 201.9 -29.1 PNd'lgod v08 26.3 11.6 0.7 -56.0 -94.4 tof/L kf]zfs 20.1 14.8 17.4 -26.7 18.2 5fnf 25.0 27.5 19.0 9.9 -30.8 h8La'6L 60.4 72.9 72.3 20.7 -0.7 Knfli6ssf ;fdfg 17.0 2.2 0.3 -87.0 -88.3 rf]s/ 55.5 46.8 49.3 -15.8 - cf}iflw -cfo'a]{lbs_ 68.1 74.3 73.4 9.1 -1.2 9'6f]sf] t]n 2.4 1.2 0.0 -52.4 - l3p -Sn]l/kmfO8_ 14.5 11.9 8.3 -17.9 -30.7 6k]{G6fOg 28.5 32.1 31.2 12.5 -2.7 kfl6{sn af]8{ 1.8 1.3 0.8 -26.2 -41.5 a|fG; 26.7 32.5 28.6 21.8 -11.9 sRrf ;gkf6 4.0 0.0 0.1 - - klZdgf 7.2 8.0 11.3 11.2 41.4 s'rf] 0.0 0.1 0.0 - -38.6 sfuh 0.9 0.2 4.2 - - hLljt hgfj/ 12.7 6.9 1.0 -45.7 -85.4 dfa{n :Nofa 3.2 5.3 5.2 - - bfn 0.0 0.0 0.0 -88.7 - bfnlrgL 7.1 9.4 8.2 32.2 -12.5 /f;folgs kbfy{ 1.0 0.7 0.5 - - t/sf/L 9.1 9.7 12.2 5.9 26.4 x:tsnfsf ;fdfg 4.4 3.9 5.1 -11.5 30.1 tf]/L tyf ;:o{'' 2.8 3.2 3.0 12.0 -5.6 l3p -jg:ktL_ 0.0 0.0 0.0 - - kmnkm"n 1.7 1.6 0.3 -5.2 -84.2 a];f/ 0.8 0.2 0.1 -72.0 -74.1 lj:s'6 0.0 0.0 0.0 -100.0 - kfd t]n 0.0 0.0 1033.3 - - v_ cGo 644.8 894.4 1160.2 38.7 29.7 s'"'n hDdf 4144.9 4672.0 6273.2 12.7 34.3 * eG;f/ tYofÍdf cfwfl/t

** kL=kL= km]lj|s ;lxt

c M ckl/is[t


30

tflnsf !) M ef/taf6 cfoft ul/Psf k|d'v j:t'x?*

-?= s/f]8df_

j:t'sf] gfd


2073/74 2074/75 2075/76c

2074/75 2075/76 s_ k|d'v j:t'x? 50656.9 65432.7 72982.2 29.2 11.5

k]6«f]lnod kbfy{ 11892.0 17013.4 21335.6 43.1 25.4

;jf/L ;fwg tyf :k]o/ kf6{k'hf{ 7784.4 10597.4 9752.1 36.1 -8.0

Pd=P;=ljn]6 4650.9 5794.3 6689.4 24.6 15.4

cGo d]lzg/L tyf kf6{k'hf{ 2652.7 3927.7 4842.4 48.1 23.3 cf}iflw 2148.4 2407.7 2551.8 12.1 6.0

sf]N8/f]N8 lz6 OGSjfOn 502.7 1026.4 984.8 104.2 -4.1 Pd=P;=jfo/ 925.9 1428.6 1717.9 54.3 20.3

ljB'QLo pks/0f 1386.6 1594.7 2123.6 15.0 33.2

x6 /f]N8 lz6 OGSjfOn 1619.1 2442.7 2335.4 50.9 -4.4 l;d]G6 2403.3 3117.8 1297.1 29.7 -58.4

s[lif pks/0f tyf kf6{k'hf{ 1520.2 455.3 545.7 -70.1 19.9 /f;folgs kbfy{ 394.3 611.3 706.5 55.0 15.6

wfuf] 641.8 938.2 1129.7 46.2 20.4

/f;folgs dn 108.3 186.2 90.0 72.0 -51.7

nQfsk8f 420.4 484.4 788.1 15.2 62.7

sf]Onf 901.6 1087.2 1332.5 20.6 22.6 ;'tL{ 280.5 264.1 235.6 -5.9 -10.8

t/sf/L 1064.5 1103.9 1460.9 3.7 32.3 ;f}Gbo{sf ;fdfg 266.4 300.8 330.9 12.9 10.0

sfuh 587.7 641.8 667.3 9.2 4.0

wfg tyf rfdn 2360.1 2891.0 3221.5 22.5 11.4 tof/L kf]zfs 562.3 542.6 805.0 -3.5 48.4

Unf; l;6 tyf Unf; j]o;{ 407.2 461.1 537.3 13.2 16.5 cfn'ldlgod OË6 tyf /8 366.6 498.7 535.1 36.0 7.3

6fo/, 6\o'A; tyf ˆn]K; 587.7 761.8 889.5 29.6 16.8

/]l8of], 6LeL, 8]s tyf kf6{k'hf{ 159.6 135.3 151.2 -15.3 11.8

Ogfd]n tyf cGo k]G6\; 232.8 293.5 366.9 26.0 25.0

lstfa tyf klqsf 170.9 143.2 136.3 -16.2 -4.8 lzz' cfxf/ tyf b'Uw pTkfbg 590.4 671.1 667.6 13.7 -0.5

lrgL 11.9 4.9 0.0 -59.1 -99.9 kfOk tyf kfOk lkml6+u 205.0 277.0 284.3 35.1 2.7

OG;]S6L;fO8\; 213.7 216.8 255.0 1.5 17.6

g"g 90.4 118.2 141.0 30.7 19.3 cnsqf 117.2 269.0 580.8 129.5 115.9

tf/sf ;fdfg 201.6 339.4 411.5 68.4 21.3 kmnkm"n 495.0 573.1 1044.5 15.8 82.2

;]gL6/L j]o;{ 505.1 222.5 259.4 -56.0 16.6

cGo :6]zg/L ;fdfg 68.3 81.9 112.3 19.8 37.2

lh/f tyf dl/r 123.0 148.8 191.6 20.9 28.8

8«fO ;]n Aof6«L 262.3 284.9 352.0 8.6 23.6 h'Qf tyf rKkn 104.9 103.8 107.0 -1.1 3.1

Knfli6ssf efF8fs'8f 276.2 338.4 357.2 22.6 5.6 cu/aQL 72.3 88.5 101.7 22.4 14.9

vfgf ksfpg] r'nf] 41.3 59.1 68.1 43.0 15.2

hLljt hgfj/ 216.5 331.5 272.1 53.1 -17.9 sRrf skf; 23.5 11.0 47.2 -53.4 331.3

lrof 7.8 10.5 10.2 34.4 -2.8 df]nfl;; ;'u/ 6.7 6.7 9.4 0.3 39.9

l:6n lz6 24.7 125.1 149.0 - 19.2

v_ cGo 12710.1 15977.5 18808.7 25.7 17.7

s'n hDdf 63367.0 81410.2 91790.9 28.5 12.8

* eG;f/ tYofÍdf cfwfl/t , c M ckl/is[t


31

tflnsf !! M rLgtkm{ lgof{t ul/Psf k|d'v j:t'x?*

-?= s/f]8df_

j:t'sf] gfd cfly{s jif{ k|ltzt kl/jt{g

2073/74 2074/75 2075/76c 2074/75 2075/76 s_ k|d'v j:t'x? 95.6 116.5 110.3 21.9 -5.3 cu/aQL 1.0 1.3 0.7 28.9 -40.9 cfn'ldlgod, tfdf / j|f;sf efF8fs'8f 0.0 0.0 0.0 - - x:tsnfsf ;fdfg -wft' tyf sf7_ 37.3 31.9 29.3 -14.4 -8.3 h8Lj'6L 0.0 0.0 0.0 - - dflg;sf] skfn 0.0 0.0 0.0 - - jfBjfbg, kf6{;\ 0.0 0.0 0.0 - - g]kfnL sfuh tyf sfuhsf pTkfbg 0.0 0.0 0.0 - - Rffprfp 2.8 8.8 14.9 216.6 69.4 cGo x:tsnfsf ;fdfgx? 8.6 14.4 20.0 68.4 38.7 klZdgf 2.6 7.8 4.2 204.5 -46.0 tof/L kf]zfs 5.9 10.8 10.0 83.5 -6.8 tof/L 5fnfsf ;fdfgx? 0.1 0.0 0.1 -88.5 655.1 ?b|fIf 0.0 0.0 0.0 - - rfFbLsf ;fdfg tyf u/uxgfx? 0.3 0.1 0.1 -54.6 -61.1 k|zf]]lwt 5fnf 13.8 10.1 8.6 -26.7 -15.5 lrof 0.9 2.9 1.6 233.0 -45.1 t/sf/L 0.0 0.0 0.0 - - ux'Fsf] lk7f] 0.6 2.5 1.4 318.3 -44.7 pmgL un}rf 21.9 25.9 19.5 18.4 -24.6 v_ cGo 74.5 127.2 100.7 70.7 -20.9 s'n hDdf 170.1 243.8 211.0 43.3 -13.5 * eG;f/ tYofÍdf cfwfl/t

c M ckl/is[t


32

tflnsf !@ M rLgaf6 cfoft ul/Psf k|d'v j:t'x?*

-?= s/f]8df_

j:t'sf] gfd


2073/74 2074/75 2075/76c 2074/75 2075/76

s_ k|d'v j:t'x? 8845.6 11255.9 14062.3 27.2 24.9

cfn'ldlgod :qmfkm, ˆn]s, kmf]On, jf;{ / /8 145.1 162.3 229.9 11.8 41.7

emf]nf 63.7 84.2 137.6 32.2 63.5

Sofd]/f 41.0 58.3 72.9 42.0 25.2

/f;folgs kbfy{ 119.1 167.6 179.0 40.7 6.8

/f;folgs dn 874.6 872.1 832.2 -0.3 -4.6

;f}Gbo{sf ;fdfg 41.8 66.6 123.7 59.1 85.8

8«fO ;]n Aof6«L 20.3 18.1 20.9 -10.8 15.4

ljB'QLo pks/0f 893.0 1095.2 2032.5 22.6 85.6

km:g/ 22.6 23.9 40.0 6.1 67.2

n;'g 36.6 60.4 35.2 65.2 -41.7

cb'jf 0.0 0.0 0.0 - -

r:df 141.2 142.6 175.0 1.0 22.7

d]l8snsf ;fdfg tyf kf6{k'hf{ 102.8 158.4 162.0 54.1 2.3

cf}iflw 56.7 91.5 129.2 61.3 41.1

wft' tyf sf7sf ;fdfg 126.0 120.2 164.4 -4.6 36.8

clkm;sf ;fdfg tyf :6]zg/L 86.8 110.3 133.9 27.1 21.3

cGo d]lzg/L tyf kf6{;\ 1047.6 1886.3 1892.7 80.1 0.3

cGo :6]zg/L ;fdfg 66.8 64.7 67.5 -3.2 4.4

Kof/flkmg jfS; 2.9 0.7 1.4 -76.7 109.9

kfOk tyf kfOk lkml6+u 66.6 73.6 109.7 10.5 49.1

KnfO{p8 tyf kfl6{sn jf]8{ 38.1 36.0 45.3 -5.5 25.9

Knfli6ssf efF8fs'F8f 0.0 2.4 18.4 - -

sRrf /];d 75.5 169.6 192.1 124.6 13.3 sRrf pmg 72.0 37.2 36.2 -48.2 -2.9

tof/L kf]zfs 556.0 876.4 2098.3 57.6 139.4

rfprfpsf nflu kfp8/ 7.1 7.8 8.2 9.7 5.1

h'Qf tyf rKkn 217.6 299.9 648.6 37.8 116.3

:df6{{ sf8{ 14.8 36.8 19.0 147.9 -48.4 ;f]nf/ Kofg]n 83.2 48.1 106.5 -42.3 121.7

l:6n /8 tyf l;6 63.3 121.5 124.2 - 2.2

:6f]/]h Jof6«L 83.8 74.2 76.3 -11.5 2.9

b'/;~rf/sf pks/0f 2423.1 2682.5 2284.4 10.7 -14.8

kf]lni6/ wfuf] 33.2 30.3 47.0 -8.8 55.2

v]nf}gf 73.5 79.9 145.4 8.7 82.0

oftfoftsf ;fwg tyf kf6{k'hf{ 278.7 411.0 431.2 47.4 4.9

6fo/, 6\o'j tyf ˆn]k 15.9 17.9 24.1 12.7 34.5

le8Lof] 6]lnlehg tyf kf6{;\ 714.6 899.3 1028.9 25.8 14.4

j]lN8Ë /8 43.8 63.8 74.8 45.6 17.2

uxF'sf] lk7f] 21.0 29.4 29.6 40.0 1.0

5kfO{sf] sfuh 75.2 75.2 84.0 -0.1 11.8

v_ cGo 3878.9 4742.8 6490.4 22.3 36.8

s'n hDdf 12724.5 15998.7 20552.7 25.7 28.5 * eG;f/ tYofÍdf cfwfl/t

c M ckl/is[t


33

tflnsf !# M cGo d'n'stk{m lgof{t ul/Psf k|d'v j:t'x?*

-?= s/f]8df_

2073/74 2074/75 2075/76c k|ltzt kl/jt{g

2074/75 2075/76 -s_ k|d'v j:t'x? 1632.9 1639.8 1646.9 0.4 0.4

1 un}+rf 715.6 686.2 716.4 -4.1 4.4

2 bfn 97.0 89.6 127.4 -7.6 42.1

3 tof/L kf]zfs 400.6 436.8 391.1 9.1 -10.5

4 klZdgf 235.4 212.4 175.4 -9.7 -17.4

5 x:tsnfsf ;fdfgx? -sfi7 tyf wft'_ 15.3 8.9 14.6 -41.8 64.2

6 g]kfnL sfuh tyf To;af6 lgld{t j:t' 38.0 31.3 28.2 -17.7 -9.9

7 5fnf 38.3 44.0 24.4 14.9 -44.5

8 h8La'6L 14.8 29.6 59.3 - -

9 ;'g rfFbLsf uxgf 25.4 35.0 51.0 37.9 45.8

10 lrof 26.2 36.4 30.4 38.8 -16.4

11 5fnfsf tof/L j:t' 26.4 29.5 28.5 12.1 -3.4

12 em';] tLn 0.0 0.0 0.0 - -

-v_ v_ cGo 1356.9 1580.5 1579.8 16.5 0.0

s'n hDdf 2989.8 3220.2 3226.8 7.7 0.2

* eG;f/ tYofÍdf cfwfl/t c M ckl/is[t


34

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

-?= s/f]8df_

j:t'sf] gfd cfly{s jif{ k|ltzt kl/jt{g

2073/74 2074/75 2075/76c 2074/75 2075/76 s_ k|d'v j:t'x? 16584.6 19888.6 21724.2 19.9 9.2 ;'g 2743.2 3220.4 3463.4 17.4 7.5 b"/;+rf/ pks/0f tyf kf6{;\ 690.2 605.7 323.6 -12.2 -46.6 cGo d]lzg/L tyf kf6{;\ 647.4 1094.4 1107.3 69.0 1.2 ljB'QLo ;fdfgx? 166.3 210.1 219.3 26.3 4.4 kf]lnlyg u|fGo'cN;\ 890.5 1389.6 1216.8 56.0 -12.4 sDKo"6/ tyf kf6{k'hf{ 253.6 185.4 228.1 -26.9 23.1 sRrf e6df;sf] t]n 1352.9 1505.4 1345.1 11.3 -10.6 oftfoft pks/0f tyf kf6{k"hf{ 761.8 1077.9 851.8 41.5 -21.0 cf}}iflw 340.6 479.4 626.0 40.7 30.6 ;'kf/L 103.7 203.5 121.5 96.3 -40.3 rfFbL 987.3 1335.4 1330.5 35.3 -0.4 wfuf] 214.6 347.3 485.5 61.8 39.8 xjfOhxfhsf :k]o/ kf6{k'hf{ 1727.7 2235.7 2311.0 29.4 3.4 l:6n /8 tyf lz6 3.5 11.2 27.4 220.9 144.1 sRrf kfd t]n 577.3 468.9 1182.7 -18.8 152.2 cf}}iflw pks/0f tyf cf}hf/ 544.0 904.4 666.5 66.3 -26.3 tfdfsf] tf/, /8, :qm|ofK; tyf lz6 175.6 230.5 438.1 31.3 90.1 k]6«f]lnod kbfy{ 249.4 210.9 240.4 -15.4 14.0 lel8of], 6]lnlehg tyf kf6{k"hf{ 230.6 324.3 347.3 40.6 7.1 n]Vg] tyf 5fKg] sfuh 273.0 228.5 254.2 -16.3 11.2 nQfsk8f 70.8 74.3 72.5 5.0 -2.5 tof/L kf]zfs 107.9 102.4 122.6 -5.0 19.7 :6f]/]h a]6«L 67.7 52.2 65.3 -22.9 25.1 kL=eL=;L=sDkfp08 244.1 252.9 294.3 3.6 16.4 sRrf pmg 83.3 75.3 90.9 -9.6 20.8 ;f}Gbo{sf ;fdfg 128.1 133.0 159.8 3.9 20.2 sfof{no pks/0f tyf :6]zg/L 94.6 102.2 118.0 8.0 15.5 /f;folgs dn 330.0 462.5 693.0 40.2 49.8 vfg] t]n 876.8 651.4 814.2 -25.7 25.0 Pd=P;=lan]6 0.0 0.0 6.9 - - cGo :6]zg/L 67.3 66.1 131.1 -1.9 98.4 kfd cfon 60.8 60.5 98.3 -0.5 62.6 h'Qf tyf rKkn 20.3 20.2 26.1 -0.6 29.4 kfOk tyf kfOk lkml6+U; 14.6 10.7 5.0 - -53.5 l;Gy]l6s sfk]{6 66.2 56.7 60.0 -14.3 5.9 6fo/, 6\o'a tyf ˆn]K; 59.6 50.6 58.7 -15.2 16.1 nQfsk8f 8fO 10.3 15.3 25.6 48.5 67.6 Pd=P;=/8 2.1 0.0 0.0 - - lh+s OGu6 199.2 50.7 38.4 -74.5 -24.3 af];f] 10.0 19.4 11.3 94.2 -41.5 Unf;j]o;{ 37.6 41.4 53.9 10.2 30.1 sRrf gl/jnsf] t]n 0.0 0.8 1.4 - 83.4 Sofd]/f 43.3 55.9 87.0 29.2 55.7 v]nf}gf 16.6 40.0 21.5 140.2 -46.2 38L tyf Aof08;\ 48.1 55.5 61.1 15.4 10.1 5ftf tyf kf6{k'hf{ 0.7 0.0 0.2 - - ;fgf cn}+rL 183.3 18.7 26.5 -89.8 41.6 Jof/flkmg jfS; 2.3 1.1 1.8 -52.1 62.7 kfp8/ b"w 71.3 57.5 27.3 -19.5 -52.4 PS;/] lkmNd 50.1 49.0 54.0 -2.1 10.2 emf]nf 4.4 8.2 4.3 85.9 -47.3 hL=cfO= tf/ 0.3 0.8 0.3 - - l;Gy]l6s tyf k|fs[lts /a/ 17.9 25.8 22.3 43.8 -13.6 OG;]lS6;fO8 18.6 15.0 16.3 -19.6 9.2 kmf:g/ 0.3 0.2 0.1 -42.9 -69.8 9f]sfsf] tfNrf 1.0 0.5 2.0 - - km\Nof; nfO6 2.0 1.4 3.1 -30.9 125.4 r'/f]6 sfuh 3.6 5.9 3.9 61.3 -33.7 sRrf /]zd 0.0 0.1 0.0 - - Snf]e 12.7 8.3 16.9 -34.8 103.2 8«fO;]n a]6«L 1.8 4.1 8.1 129.6 97.0 gl/jnsf] t]n 3.1 6.6 13.6 109.2 106.2 6fFs 0.0 0.1 0.0 53.6 -36.2 lh/f 0.4 0.006 0.010 - - sf]Onf 618.0 966.7 1619.9 56.4 67.6 v_ cGo 6335.2 7212.8 7785.7 13.9 7.9 s'n hDdf 22919.9 27101.4 29509.9 18.2 8.9

* eG;f/ tYofÍdf cfwfl/t

c M ckl/is[t


35

tflnsf !% M zf]wgfGt/ l:ylt

-?= s/f]8df_

k|ltzt kl/jt{g

ljj/0f 2073/74 2074/75 ;+ 2075/76c 2074/75 2075/76 -s_ rfn' vftf -1013.1 -24756.5 -26536.6 2343.7 7.2 lgof{t, Pkm=cf]=aL= 8212.7 9374.4 11301.3 14.1 20.6 t]n 834.8 1213.4 1552.1 45.4 27.9 cGo 7378.0 8161.0 9749.2 10.6 19.5 cfoft, Pkm=cf]=aL= -97794.6 -123087.0 -139663.3 25.9 13.5 t]n -12141.4 -17224.3 -21383.5 41.9 24.1 cGo -85653.2 -105862.7 -118279.8 23.6 11.7 Jofkf/ ;Gt'ng -89581.8 -113712.6 -128362.1 26.9 12.9 v'b ;]jf cfo 289.1 227.5 -1651.6 -21.3 -826.1 ;]jf cfo 15826.5 17747.3 18680.6 12.1 5.3 e|d0f 5852.7 6709.5 7357.3 14.6 9.7 cGoq gk/]sf] ;/sf/L cfo 2553.4 2246.1 2184.2 -12.0 -2.8 cGo 7420.4 8791.7 9139.1 18.5 4.0 ;]jf e'QmfgL -15537.4 -17519.8 -20332.2 12.8 16.1 oftfoft -4688.5 -6306.2 -6768.5 34.5 7.3 e|d0f -7992.7 -7959.7 -8958.0 -0.4 12.5 h;dWo] lzIff -3502.5 -3808.9 -4632.1 8.7 21.6 ;/sf/L ;]jf vr{ -133.2 -248.3 -470.4 86.5 89.4 cGo -2723.0 -3005.6 -4135.3 10.4 37.6 Jofkf/ tyf ;]jf If]qsf] ;Gt'ng -89292.7 -113485.1 -130013.7 27.1 14.6 v'b cfo 3099.5 2261.5 3998.6 -27.0 76.8 cfo k|fKtL 5195.9 6914.3 7991.7 33.1 15.6 cfo e'QmfgL -2096.4 -4652.8 -3993.1 121.9 -14.2 Jofkf/, ;]jf tyf cfo ;Gt'ng -86193.2 -111223.6 -126015.1 29.0 13.3 v'b 6«fG;km/ 85180.1 86467.1 99478.5 1.5 15.0 6«fG;km/ cfo 85570.9 87047.6 100558.8 1.7 15.5 cg'bfg 11466.4 6126.2 6478.9 -46.6 5.8 lghL If]qsf] ljk|]if0f 69545.2 75505.9 87927.1 8.6 16.5 k]G;g 4559.3 5415.5 6152.8 18.8 13.6 cGo 0.0 0.0 0.0 6«fG;km/ e'QmfgL -390.8 -580.5 -1080.3 48.6 86.1 -v_ k'FhL vftf -k'FhL 6«fG;km/_ 1336.3 1772.2 1545.9 32.6 -12.8 hDdf -s±v_ 323.2 -22984.3 -24990.7 -7211.2 8.7 -u_ ljQLo vftf -;d"x ª afx]s_ 2664.0 10284.2 9859.5 286.1 -4.1 k|ToIf j}b]lzs nufgL cfk|jfx 1350.4 1751.3 1306.9 29.7 -25.4 kf]6{kmf]lnof] nufgL 0.0 0.0 0.0 - - cGo nufgL ;DklQ -4869.1 -4029.0 -2748.7 -17.3 -31.8 Jofkfl/s ;fv -900.5 419.4 1057.0 -146.6 152.1 cGo -3968.5 -4448.3 -3805.7 12.1 -14.4 cGo nufgL bfloTj 6182.6 12561.9 11301.3 103.2 -10.0 Jofkfl/s ;fv 2438.1 5453.5 3710.7 123.7 -32.0 C0f 5610.9 8444.1 6507.6 50.5 -22.9 ;/sf/ 4478.7 8117.9 6143.8 81.3 -24.3 C0f k|fKtL 6260.2 9976.8 8147.7 59.4 -18.3 ;fFjf e'QmfgL -1781.5 -1858.9 -2003.9 4.3 7.8 cGo If]q 1132.2 326.3 363.8 -71.2 11.5 d'b|f tyf lgIf]k -1881.2 -1334.0 1063.8 -29.1 -179.7 g]kfn /fi6« a}+s 23.2 -17.9 2.7 -177.0 -115.2 jfl0fHo a}+sx? -1904.4 -1316.1 1061.1 -30.9 -180.6 cGo bfloTj 14.8 -1.7 19.1 -111.7 -1211.4 hDdf -s±v±u_ 2987.2 -12700.1 -15131.2 -525.2 19.1 -3_ ljljw k'FhL tyf e'nr's 3342.2 11462.2 9454.9 242.9 -17.5 hDdf -s±v±u±3_ 6329.4 -1238.0 -5676.3 -119.6 358.5 -ª_ hu]8f tyf ;DalGwt lzif{s -6329.4 1238.0 5676.3 -119.6 358.5 hu]8f ;DklQ -6159.2 1335.0 5764.4 -121.7 331.8 g]kfn /fi6« a}+s -6187.9 -2578.2 8085.7 -58.3 -413.6 jfl0fHo a}+sx? 28.7 3913.2 -2321.3 - - cfO{=Pd=Pkm= shf{ pkof]u -170.2 -97.1 -88.1 -43.0 -9.2 v'b j}b]lzs ;DklQdf kl/jt{g -–j[l4_ -8210.6 -96.0 6740.1 - -

;+ M ;zf]lwt c M ckl/is[t


36

tflnsf !^ M ljb]zL ljlgdo ;+lrlt

-c;f/ d;fGt_

?= s/f]8df k|ltzt kl/jt{g

2074 2075 2076 2074/75 2075/76

g]kfn /fi6« a}+s 92726.6 98939.6 90244.4 6.7 -8.8

kl/jTo{ 68387.0 73763.2 66790.2 7.9 -9.5

ckl/jTo{ 24339.6 25176.4 23454.2 3.4 -6.8

jfl0fHo a}+s 15216.6 11318.9 13647.5 -25.6 20.6

kl/jTo{ 14150.3 10200.7 12551.5 -27.9 23.0

ckl/jTo{ 1066.3 1118.2 1096.0 4.9 -2.0

s'n ;+lrlt 107943.2 110258.5 103891.9 2.1 -5.8

kl/jTo{ 82537.3 83963.9 79341.7 1.7 -5.5

ckl/jTo{ 25405.9 26294.6 24550.1 3.5 -6.6

s/f]8 8n/df k|ltzt kl/jt{g

g]kfn /fi6« a}+s 901.5 904.9 825.2 0.4 -8.8

kl/jTo{ 664.9 674.6 610.7 1.5 -9.5

ckl/jTo{ 236.6 230.3 214.5 -2.7 -6.9

jfl0fHo a}+s 147.9 103.5 124.8 -30.0 20.6

kl/jTo{ 137.6 93.3 114.8 -32.2 23.0

ckl/jTo{ 10.4 10.2 10.0 -1.4 -2.0

s'n ;+lrlt 1049.4 1008.4 950.0 -3.9 -5.8

kl/jTo{ 802.4 767.9 725.5 -4.3 -5.5

ckl/jTo{ 247.0 240.5 224.5 -2.6 -6.7


37

tflnsf !& M j}b]lzs ;DklQ / bfloTjsf] ljj/0f

qm=

;+= ljj/0f

c;f/ d;fGt -?= s/f]8df_

2074 2075 2076

-s_ ;DklQ 110778.8 113824.1 108010.3

1 k|ToIf nufgL 0.0 0.0 0.0

2 kf]6{kmf]lnof] nufgL 0.0 0.0 0.0

3 cGo nufgL 15213.0 11813.5 14305.1

cGo OlSj6L 1076.6 879.2 1168.5

d'b|f tyf ;l~rlt 4355.7 4747.5 4837.1

C0f 330.5 356.2 88.0

Jofkfl/s ;fv / clu|d e'QmfgL 900.5 419.4 1057.0

cGo vftf k|flKt 8549.7 5411.2 7154.5

4 cGo clkml;on l/ha{ 95565.8 102010.6 93705.2

-v_ bfloTj 67702.5 85611.7 92194.3

1 k|ToIf nufgL 16861.1 20054.7 21361.6

2 kf]6{kmf]lnof] nufgL 0.0 0.0 0.0

3 cGo nufgL 50841.4 65557.0 70832.7

cGo OlSj6L 0.0 0.0 0.0

d'b|f tyf lgIf]k 4140.2 4349.9 4458.7

C0f 43279.4 54690.6 61604.4

Jofkfl/s ;fv / clu|d e'QmfgL 2438.1 5453.5 3710.7

cGo vftf bfloTj 6.6 15.5 12.1

:k];n 8«Oª /fO6\;\ 977.0 1047.5 1046.8

v'b j}b]lzs ;DklQ tyf bfloTj 43076.3 28212.4 15816.0


38

tflnsf !* M ;/sf/sf] ljQ l:ylt

-a}+lsË sf/f]af/df cfwfl/t_

-c;f/ d;fGtsf] tYofÍdf cfwfl/t_

-?= s/f]8df_

/sd k|ltzt kl/jt{g

zLif{s 2073/74 2074/75 2075/76c 2074/75 2075/76

s'n vr{ 81570.3 106617.5 106766.9 30.7 0.1 rfn' vr{ 51367.5 69345.7 71231.4 35.0 2.7 s= cfGtl/s ;fwg 47621.5 63588.5 66889.6 33.5 5.2 v= j}b]lzs C0f 1989.0 3275.8 3163.2 64.7 -3.4 u= j}b]lzs cg'bfg 1757.0 2481.4 1178.7 41.2 -52.5 k"FhLut vr{ 19919.2 26354.7 23241.7 32.3 -11.8 s= cfGtl/s ;fwg 16025.6 21639.6 17537.1 35.0 -19.0 v= j}b]lzs C0f 2572.4 3992.3 5151.6 55.2 29.0 u= j}b]lzs cg'bfg 1321.1 722.8 553.1 -45.3 -23.5 ljlQo Joj:yf 10283.7 10917.1 12293.8 6.2 12.6 s= cfGtl/s ;fwg 10077.1 10332.6 11758.6 2.5 13.8 v= j}b]lzs C0f 173.7 551.0 534.4 217.2 -3.0 u= j}b]lzs cg'bfg 32.9 33.4 0.8 1.7 -97.6 s'n ;fwg / ;|f]t 62700.8 76067.7 88015.4 21.3 15.7 /fh:j tyf j}b]lzs cg'bfg 62359.4 75515.6 88015.4 21.1 16.6 /fh:j 60911.7 72672.5 86555.1 19.3 19.1 j}b]lzs cg'bfg 1447.7 2843.2 1460.3 96.4 -48.6 klxnf] jif{sf] /sd ;+lrlt / a]?h' 341.4 552.0 0.0 61.7 -100.0 3f6f -–_, art -+_ -18869.5 -30549.9 -18751.5 61.9 -38.6 3f6f Joxf]l/g] ;|f]tx? 13827.6 22423.5 17011.0 62.2 -24.1 cfGtl/s C0f 8752.9 14203.7 9561.9 62.3 -32.7 cfGtl/s C0f -clwljsif{ / cGo jfx]s_ 8833.8 14475.1 9638.2 63.9 -33.4

s= 6«]h/L laN; 3300.0 7195.9 2643.5 118.1 -63.3 v= ljsf; C0fkq 5500.0 7200.0 6994.7 30.9 -2.9 u= /fli6«o artkq 0.0 0.0 0.0 0.0 0.0 3= gful/s artkq 28.6 75.1 0.0 163.0 -100.0 ª= j}b]lzs /f]huf/ artkq 5.2 4.1 0.0 -20.9 -100.0

cGo@

-80.8 -271.4 -76.3 235.8 -71.9 ljQLo Joj:yf 294.0 323.5 306.6 10.0 -5.2 j}b]lzs C0f 4780.7 7896.3 7142.4 65.2 -9.5 ;/sf/;Fu pknAw ; |f]t -5041.8 -8126.4 -1740.5 61.2 -78.6 ;/sf/L sf]if vftf df}Hbft kl/jt{g 4167.2 6448.9 -4173.6 54.8 -164.7 d"=c=s= sf]if vftf -85.4 3.4 -4.3 -104.0 -225.2 eG;f/ sf]if vftf 22.5 -44.4 -15.7 -297.0 -64.7 k'glg{df{0f sf]if vftf 1703.9 124.9 -2828.7 -92.7 -2365.7 :yfgLo lgsfo lx;fj

# 1332.4 4406.0 -2381.1 230.7 -154.0

cGo cfo 1193.8 1959.0 1056.1 64.1 -46.1 rfn' df}Hbft -874.6 -1677.5 -5914.2 91.8 252.6 ut jif{sf] ;/sf/L sf]ifdf /x]sf] gub df}Hbft 11501.9 10627.2 8949.8 -7.6 -15.78 ;dfof]hg 2828.7 - - ;/sf/L sf]ifdf /x]sf] gub df}Hbft 10627.2 8949.7 5864.3++ -15.8 -34.5

cfly{s jif{ @)&%÷&^ b]lv ;/sf/L ljQ l:yltdf ;+3Lo ;/sf/sf] tYofÍ dfq pNn]v ePsf] . cfly{s jif{ @)&%÷&^ sf] /fh:j kl/rfngdf ;+3Lo

;/sf/sf] /fh:j / k |b]z tyf :yfgLo txdf afF8kmfF8 x'g] /sd ;d]t ;dfj]z ePsf] .

+ g]kfn /fi6« a}+s, a}+lsË sfof{no, ;/sf/L sf/f]af/ ;+rfng ug]{ jfl0fHo a}+sx? tyf *! j6f sf]if tyf n]vf lgoGqs sfof{no / e'QmfgL

s]Gb |x?af6 k|fKt tYofÍdf cfwfl/t . @ = g]kfn ;/sf/sf] C0fkq sf/f]af/af6 cflh{t cGo /sd .

# = uf=lj=;=÷lh=lj=;= nfO{ ljt/0f ePsf]] /sddWo] vr{ geO{ afFsL /x]sf] /sd kl/jt{g .

+ g]kfn /fi6« a}+sdf /x]sf] :yfgLo lgsfosf] -æuÆ vftf_ %) k|ltzt afFsL /sd ?= %! ca{ ($ s/f]8 ;d]t .

c = ckl/is[t


39

tflnsf !( M g]kfn ;/sf/sf] s'n cfGtl/s C0f

-?= s/f]8df_

l;=

g+= C0fkqx? tyf :jfldTj

/sd /sd kl/jt{g k|ltzt kl/jt{g

2073/74 2074/75 2075/76c 2074/75 2075/76 2074/75 2075/76

! 6«]h/L laN; 11040.9 14484.8 14679.3 3443.9 194.5 31.2 1.3

c= g]kfn /fi6« a}+s 3045.7 2612.0 1847.3 -433.8 -764.7 -14.2 -29.3

cf= jfl0fHo a}+sx? 7953.9 11815.3 12509.5 3861.4 694.2 48.5 5.9

O= ljsf; a}+sx? 34.3 42.0 296.1 7.7 254.1 22.4 605.0

O{= ljQ sDkgLx? 7.0 15.5 26.2 8.5 10.7 121.4 69.0

p= cGo 0.0 0.0 0.2 0.0 0.2 0.0 0.0

@ ljsf; C0fkq 16390.0 23590.0 29734.7 7200.0 6144.7 43.9 26.0

c= g]kfn /fi6« a}+s 894.2 4528.7 4403.3 3634.5 -125.5 406.5 -2.8

cf= jfl0fHo a}+sx? 12352.3 15771.1 22979.3 3418.8 7208.3 27.7 45.7

O= ljsf; a}+sx? 647.2 756.9 1271.5 109.8 514.6 17.0 68.0

O{= ljQ sDkgLx? 394.8 353.3 506.0 -41.6 152.7 -10.5 43.2

p= cGo 2101.5 2180.0 574.6 78.5 -1605.4 3.7 -73.6

# /fli6«o artkq 90.7 90.6 0.0 0.0 -90.6 0.0 -100.0

c= g]kfn /fi6« a}+s 18.2 26.2 0.0 8.0 -26.2 43.8 -200.0

cf= jfl0fHo a}+sx? 0.0 0.0 0.0 0.0 0.0 0.0 0.0

O= ljsf; a}+sx? 0.0 0.0 0.0 0.0 0.0 0.0 0.0

O{= ljQ sDkgLx? 0.0 0.0 0.0 0.0 0.0 0.0 0.0

p= cGo 72.4 64.4 0.0 -8.0 -64.4 -11.0 -100.0

$ gful/s artkq 796.5 871.6 837.6 75.1 -34.0 9.4 -3.9

c= g]=/f=a}+s -bf]];|f] ahf/_ 227.5 290.8 279.5 63.3 -11.3 27.8 -3.9

cf= jfl0fHo a}+sx? 0.0 0.0 0.0 0.0 0.0 0.0 0.0

O= ljsf; a}+sx? 0.0 0.0 0.0 0.0 0.0 0.0 0.0

O{= ljQ sDkgLx? 0.0 0.0 0.0 0.0 0.0 0.0 0.0

p= cGo 569.1 580.9 558.1 11.8 -22.8 2.1 -3.9

% j}b]lzs /f]huf/ artkq 53.0 52.8 45.2 -0.2 -7.6 -0.3 -14.5

c= g]kfn /fi6« a}+s 1.0 1.1 1.3 0.1 0.2 9.0 16.5

cf= cGo 52.0 51.7 43.9 -0.3 -7.8 -0.5 -15.1

^ s'n cfGtl/s C0f 28371.1 39089.9 45296.8 10718.8 6206.9 37.8 15.9

c= g]kfn /fi6« a}+s 4186.7 7458.8 6531.3 3272.1 -927.4 78.2 -12.4

cf= jfl0fHo a}+sx? 20306.2 27586.4 35488.8 7280.2 7902.5 35.9 28.6

O= ljsf; a}+sx? 681.5 798.9 1567.6 117.5 768.7 17.2 96.2

O{= ljQ sDkgLx? 401.8 368.8 532.2 -33.1 163.4 -8.2 44.3

p= cGo 2794.93 2877.1 1176.8 82.1 -1700.2 2.9 -59.1

& g]kfn /fi6« a}+sdf /x]sf]

df}Hbft -10627.21 -8949.78 -5864.34 1677.4 3085.4 -440.2 -34.5

gf]6 M -s_ cfO{Pd\Pk\m k|ld;/L gf]6 487.1 26.3 26.3 -v_ j}b]lzs C0f 40986.4 52535.1 58845.0 -u_ s'n ;fj{hlgs C0f -cfO{Pd\Pk\m

k|ld;/L gf]6 afx]s_ 69357.5 91625.0 104141.8


40

tflnsf @) M df}lb|s ;j]{If0f

-?= s/f]8df_

2074 c;f/

2075 c;f/

2076

c;f/k|f=

jflif{s kl/jt{g

2074/75 2075/76 /sd k|ltzt /sd k|ltzt

!= v'b j}b]lzs ;DklQ 101463.49 105429.17 98478.31 96.021 0.1 -6,740.052 -6.4 !=! j}b]lzs ;DklQ 110782.35 113329.52 107352.66 2547.17 2.3 -5,976.87 -5.3 !=@ j}b]lzs bfloTj 9318.86 7900.35 8874.34 -1418.51 -15.2 973.99 12.3 -s_ ljb]zL d'b|f lgIf]k 9033.96 7717.83 8449.03 -1316.13 -14.6 731.20 9.5 -v_ cGo j}b]lzs bfloTj 284.90 182.52 425.32 -102.38 -35.9 242.80 133.0 @= v'b cfGtl/s ;DklQ 157706.71 204017.49 259735.45 50180.441 31.8 55,507.152 27.2 @=! s'n cfGtl/s shf{ 217779.20 275589.30 334552.01 57810.10 26.5 58,962.71 21.4 -s_ ;/sf/nfO{ uPsf] v'b shf{ 14948.90 27263.03 38255.61 12314.13 82.4 10,992.58 40.3 -c_ ;/sf/dflysf] bfjL 25576.11 36212.81 44119.95 10636.70 41.6 7,907.14 21.8 -cf_ ;/sf/L lgIf]k 10627.21 8949.78 5864.34 -1677.43 -15.8 -3,085.44 -34.5 -v_ u}/–ljQLo ;/sf/L ;+:yfgx?nfO{ uPsf] shf{ 922.59 1003.43 969.31 80.84 8.8 -34.12 -3.4 -u_ ljQLo ;+:yfx?nfO{ uPsf] shf{ 2191.71 3044.44 4299.49 852.73 38.9 1,255.05 41.2 -c_ ;/sf/L ;+:yfgx? 428.62 382.72 160.72 -45.91 -10.7 -221.99 -58.0 -cf_ u}/–;/sf/L ;+:yfx? 1763.09 2661.73 4138.77 898.63 51.0 1,477.04 55.5 -3_ lghL If]qnfO{ uPsf] shf{ 199716.00 244278.40 291027.59 44562.40 22.3 46,749.20 19.1 @=@ v'b cdf}lb|s bfloTj 60072.49 71571.81 74816.56 7629.661 12.7 3,455.562 4.8 #= lj:t[t d'b|f k|bfo -Pd@_ 259170.20 309446.66 358213.76 50276.46 19.4 48,767.10 15.8 #=! d'b|f k|bfo -Pd!±_ 162317.25 187896.02 209375.84 25578.78 15.8 21479.81 11.4 -s_ d'b|f k|bfo -Pd!_ 56940.24 66939.50 72664.28 9999.26 17.6 5724.78 8.6 -c_ rngrNtLdf /x]sf] d'b|f 36174.59 41598.54 42320.43 5423.95 15.0 721.89 1.7 -cf_ rNtL lgIf]k 20765.64 25340.95 30343.84 4575.31 22.0 5002.89 19.7 -v_ art tyf sn lgIf]k 105377.01 120956.53 136711.56 15579.52 14.8 15755.03 13.0 #=@ cfjlws lgIf]k 96852.95 121550.64 148837.93 24697.69 25.5 27287.29 22.4 $= lj:t[t df}lb|s t/ntf -Pd#_ 268204.16 317164.49 366662.79 48960.34 18.3 49498.30 15.6

k|f M k|f/lDes

!= ljb]zL ljlgdo b/ d"NofÍg gfkmf ?= #*^(=^^ s/f]8 ;dfof]hg ul/Psf] .

@= ljb]zL ljlgdo b/ d"NofÍg gf]S;fg ?= @!)=*! s/f]8 ;dfof]hg ul/Psf] .


41

tflnsf @! M s]Gb|Lo a}+s ;j]{If0f

-?= s/f]8df_

2074 c;f/

2075 c;f/

2076

c;f/k|f=

jflif{s kl/jt{g

2074/75 2075/76 /sd k|ltzt /sd k|ltzt

!= j}b]lzs ;DklQ 95565.77 102010.63 93705.16 6444.86 6.7 -8,305.47 -8.1 !=! ;'g nufgL 2592.94 2807.85 3183.70 214.91 8.3 375.85 13.4 !=@ P;=8L=cf/=xf]]lN8ª 17.06 16.51 34.99 -0.55 -3.2 18.48 111.9 !=# cfO{= Pd= Pkm= l/he{ kf]lh;g 229.13 246.63 242.08 17.50 -4.56 !=$ ljb]zL ljlgdo 92726.64 98939.63 90244.39 6213.00 6.7 -8,695.24 -8.8 @= ;/sf/dflysf] bfjL 4186.65 7458.75 6531.32 3272.10 78.2 -927.43 -12.4 @=! 6«]h/L ljn 3045.74 2611.99 1847.31 -433.75 -14.2 -764.68 -29.3 @=@ ljsf; C0fkq 894.20 4528.70 4403.25 3634.50 -125.45 @=# cGo ;/sf/L C0fkq 246.71 318.06 280.76 71.35 28.9 -37.30 -11.7 @=$ shf{ tyf nufgL 0.00 0.00 0.00 0.00 0.00 #= u}/–ljQLo ;/sf/L ;+:yfgx?nfO{ uPsf] shf{ 3.10 3.10 3.10 0.00 0.0 0.00 0.0 $= u}/–ljQLo ;+:yfx?nfO{ uPsf] shf{ 344.86 279.57 57.77 -65.29 -18.9 -221.80 -79.3 $=! ;/sf/L ;+:yfgx? 343.26 277.97 57.77 -65.29 -19.0 -220.20 -79.2 $=@ u}/–;/sf/L ;+:yfx? 1.60 1.60 0.00 0.00 0.0 -1.60 -100.0 %= a}+s tyf ljQLo ;+:yfx?nfO{ uPsf] shf{ 693.73 1223.03 2290.48 529.30 76.3 1067.45 87.3 %=! k'g/shf{ 693.73 1223.03 2240.48 529.30 76.3 1017.45 83.2 %=@ l/kf] nufgL tyf :yfoL t/ntf ;'ljwf 0.00 0.00 50.00 0.00 50.00 ^= lghL If]qnfO{ uPsf] shf{ 413.71 479.61 363.81 65.90 15.9 -115.80 -24.1 &= cGo ;DklQ 3660.12 3881.04 4335.08 220.92 6.0 454.04 11.7

;DklQ = bfloTj 104867.94 115335.74 107286.73 10467.79 10.0 -8049.01 -7.0 *= s'n ;l~rt d'b|f 65690.95 70988.45 69905.91 5297.50 8.1 -1082.54 -1.5 *=! ;j{;fwf/0f;Fu /x]sf] d'b|f 36174.59 41598.54 42320.43 5423.95 15.0 721.89 1.7 *=@ a}+s tyf ljQLo ;+:yf;Fu /x]sf] d'b|f 6308.2 7220.74 8211.60 912.49 14.5 990.86 13.7 *=# jfl0fHo a}+sx?sf] lgIf]k 19442.59 19108.06 16589.71 -334.53 -1.7 -2,518.35 -13.2 *=$ ljsf; a}+sx?sf] lgIf]k 1236.47 1284.38 1467.50 47.90 3.9 183.12 14.3 *=% ljQ sDkgLx?sf] lgIf]k 480.24 421.07 480.99 -59.17 -12.3 59.91 14.2 *=^ cGo lgIf]k 2048.80 1355.66 835.68 -693.15 -33.8 -519.97 -38.4 (= ;/sf/L lgIf]k 10627.21 8949.78 5864.34 -1677.43 -15.8 -3,085.4 -34.5 !)= lgIf]k af]nsaf]n 1440.00 4455.00 0.00 3015.00 -4,455.0 !!= l/e;{ l/kf] 0.00 0.00 0.00 0.00 0.0 !@= g]kfn /fi6« a}+s af]08 0.00 0.00 0.00 0.00 0.0 !#= ljb]zL bfloTj 284.90 182.52 95.47 -102.38 -35.9 -87.1 -47.7 !$= k'FhL tyf sf]if 12866.41 17351.22 19528.17 4484.81 34.9 2,177.0 12.5 !%= cGo bfloTj 13958.46 13408.77 11892.84 -549.69 -3.9 -1,515.9 -11.3

k|f M k|f/lDes


42

tflnsf @@ M a}+s tyf ljQLo ;+:yfx?sf] ;DklQ / bfloTjsf] ljj/0f

-?= s/f]8df_

2074 c;f/

2075 c;f/

2076

c;f/k|f=

jflif{s kl/jt{g

2074/75 2075/76 /sd k|ltzt /sd k|ltzt

!= s'n lgIf]k 229980.76 274210.29 323506.68 44229.53 19.2 49296.38 18.0

!=! rNtL lgIf]k 19904.72 25629.84 31260.15 5725.12 28.8 5630.31 22.0

-s_ :jb]zL 18716.84 23985.30 29508.16 5268.45 28.1 5522.87 23.0

-v_ ljb]zL 1187.88 1644.54 1751.99 456.67 38.4 107.45 6.5

!=@ art lgIf]k 81415.30 94682.19 106033.47 13266.89 16.3 11351.28 12.0

-s_ :jb]zL 80051.73 93643.50 104909.98 13591.77 17.0 11266.48 12.0

-v_ ljb]zL 1363.57 1038.69 1123.49 -324.88 -23.8 84.80 8.2

!=# d'2lt lgIf]k 99342.58 122805.65 149755.37 23463.07 23.6 26949.72 21.9

-s_ :jb]zL 94768.99 119317.37 146488.27 24548.38 25.9 27170.90 22.8

-v_ ljb]zL 4573.59 3488.27 3267.10 -1085.32 -23.7 -221.17 -6.3

!=$ sn lgIf]k 27234.20 28859.35 34108.03 1625.15 6.0 5248.67 18.2

-s_ :jb]zL 25325.28 27313.03 31801.58 1987.75 7.8 4488.55 16.4

-v_ ljb]zL 1908.92 1546.32 2306.45 -362.60 -19.0 760.12 49.2

!=% dflh{g lgIf]k 2083.96 2233.26 2349.66 149.31 7.2 116.39 5.2

@= g]kfn /fi6« a}+saf6 ;fk6L 693.73 1223.03 2290.48 529.30 76.3 1067.45 87.3

#= j}b]lzs bfloTj 0.00 0.00 329.85 0.00 329.85

$= cGo bfloTj 58078.20 69141.87 84702.85 11063.67 19.0 15560.98 22.5

$=! k"[FhL sf]if 22696.66 28250.92 30594.08 5554.26 24.5 2343.16 8.3

$=@ hu]8f sf]ifx? 13932.18 15114.32 20012.74 1182.13 8.5 4898.43 32.4

$=# cGo bfloTj 21449.35 25776.63 34096.02 4327.27 20.2 8319.40 32.3

;DklQ = bfloTj 288752.68 344575.19 410829.85 55822.51 19.3 66254.66 19.2

%= t/n sf]ifx? 42059.72 39346.05 40397.14 -2713.66 -6.5 1051.09 2.7

%=! gub df}Hbft 6308.25 7220.74 8211.60 912.49 14.5 990.86 13.7

%=@ g]kfn /fi6« a}+sdf /x]sf] df}Hbft 21159.31 20813.51 18538.19 -345.80 -1.6 -2275.31 -10.9

%=# ljb]zL d'b|f df}Hbft 109.28 268.50 270.34 159.21 145.7 1.84 0.7

%=$ ljb]zdf /x]sf] df}Hbft 14466.31 11039.63 13367.06 -3426.68 -23.7 2327.43 21.1

%=% dfu{:y /sd 16.57 3.68 9.96 -12.89 -77.8 6.28 170.5

^= shf{ tyf nufgL 224099.08 276328.82 333470.45 52229.74 23.3 57141.63 20.7

^=! ;/sf/dflysf] bfaL 21389.46 28754.06 37588.63 7364.60 34.4 8834.57 30.7

^=@ u}/–ljQLo ;/sf/L ;+:yfgdflysf] bfaL 919.49 1000.33 966.21 80.84 8.8 -34.12 -3.4

^=# ljQLo ;+:yfdflysf] bfaL 1846.86 2764.87 4241.72 918.02 49.7 1476.85 53.4

-s_ ;/sf/L 85.37 104.75 102.95 19.38 22.7 -1.80 -1.7

-v_ u}/–;/sf/L 1761.49 2660.13 4138.77 898.63 51.0 1478.64 55.6

^=$ lghL If]qdflysf] bfaL 199302.29 243798.79 290663.78 44496.50 22.3 46865.00 19.2

-s_ ;fFjf 195900.92 239981.45 286619.14 44080.53 22.5 46637.69 19.4

-v_ Aofh 3401.37 3817.34 4044.64 415.97 12.2 227.31 6.0

^=% vl/b / l8:sfp06 u/]sf] ljb]zL lan 640.99 10.77 10.10 -630.22 -98.3 -0.67 -6.2

&= g]kfn /fi6« a}+s jf]08 0.00 0.00 0.00 0.00 0.00

*= cGo ;DklQ 22593.88 28900.32 36962.26 6306.44 27.9 8061.94 27.9

k|f M k|f/lDes


43

tflnsf @# M jfl0fHo a}+sx?sf] ;DklQ / bfloTjsf] ljj/0f

-?= s/f]8df_

2074 c;f/

2075 c;f/

2076

c;f/k|f=

jflif{s kl/jt{g

2074/75 2075/76 /sd k|ltzt /sd k|ltzt

!= s'n lgIf]k 208038.57 245921.90 284305.51 37883.33 18.2 38383.61 15.6

!=! rNtL lgIf]k 19170.23 24804.56 30161.06 5634.33 29.4 5356.50 21.6

-s_ :jb]zL 17987.48 23160.24 28409.32 5172.76 28.8 5249.08 22.7

-v_ ljb]zL 1182.75 1644.32 1751.74 461.57 39.0 107.42 6.5

!=@ art lgIf]k 70302.81 81166.70 90129.61 10863.89 15.5 8962.91 11.0

-s_ :jb]zL 68942.25 80128.35 89006.51 11186.10 16.2 8878.17 11.1

-v_ ljb]zL 1360.56 1038.35 1123.10 -322.21 -23.7 84.74 8.2

!=# d'2lt lgIf]k 87982.18 106886.15 128045.95 18903.97 21.5 21159.81 19.8

-s_ :jb]zL 83408.69 103397.88 124779.25 19989.19 24.0 21381.37 20.7

-v_ ljb]zL 4573.49 3488.27 3266.71 -1085.21 -23.7 -221.56 -6.4

!=$ sn lgIf]k 28522.87 30847.90 33643.72 2325.03 8.2 2795.82 9.1

-s_ :jb]zL 26613.94 29301.30 31337.21 2687.37 10.1 2035.91 6.9

-v_ ljb]zL 1908.93 1546.60 2306.50 -362.34 -19.0 759.91 49.1

!=% dflh{g lgIf]k 2060.48 2216.59 2325.17 156.11 7.6 108.57 4.9

@= g]kfn /fi6« a}+saf6 ;fk6L 624.36 1177.69 2130.42 553.33 88.6 952.73 80.9

#= j}b]lzs bfloTj 0.00 0.00 329.85 0.00 329.85

$= cGo bfloTj 49639.91 59823.53 74426.80 10183.62 20.5 14603.28 24.4

$=! k"[FhL sf]if 18675.95 23145.76 25226.03 4469.81 23.9 2080.27 9.0

$=@ hu]8f sf]ifx? 12157.04 13271.25 17762.39 1114.21 9.2 4491.14 33.8

$=# cGo bfloTj 18806.92 23406.51 31438.38 4599.59 24.5 8031.87 34.3

;DklQ = bfloTj 258302.84 306923.12 361192.58 48620.28 18.8 54269.47 17.7

%= t/n sf]ifx? 39562.45 36774.65 37566.69 -2787.79 -7.0 792.04 2.2

%=! gub df}Hbft 5547.20 6374.14 7215.99 826.94 14.9 841.86 13.2

%=@ g]kfn /fi6« a}+sdf /x]sf] df}Hbft 19442.59 19108.06 16589.71 -334.53 -1.7 -2518.35 -13.2

%=# ljb]zL d'b|f df}Hbft 99.67 250.05 255.20 150.38 150.9 5.15 2.1


%=% dfu{:y /sd 16.50 3.52 7.50 -12.99 -78.7 3.99 113.4

^= shf{ tyf nufgL 197012.23 242814.17 288495.44 45801.94 23.2 45681.27 18.8

^=! ;/sf/dflysf] bfaL 20306.18 27586.35 35488.82 7280.17 35.9 7902.47 28.6



-s_ ;/sf/L 85.37 104.75 102.95 19.38 22.7 -1.80 -1.7

-v_ u}/–;/sf/L 1584.77 2152.97 3213.04 568.21 35.9 1060.07 49.2


-s_ ;fFjf 170898.52 209047.91 245659.18 38149.39 22.3 36611.27 17.5

-v_ Aofh 2608.97 2948.27 3096.94 339.30 13.0 148.67 5.0

^=% vl/b / l8:sfp06 u/]sf] ljb]zL lan 640.99 10.77 10.10 -630.22 -98.3 -0.67 -6.2

&= g]kfn /fi6« a}+s jf]08 0.00 0.00 0.00 0.00 0.00

*= cGo ;DklQ 21728.16 27334.30 35130.45 5606.14 25.8 7796.16 28.5

k|f M k|f/lDes


44

tflnsf @$ M ljsf; a}+sx?sf] ;DklQ / bfloTjsf] ljj/0f

-?= s/f]8df_

2074 c;f/

2075 c;f/

2076

c;f/k|f=

jflif{s kl/jt{g

2074/75 2075/76 /sd k|ltzt /sd k|ltzt

!= s'n lgIf]k 22102.81 28834.60 37819.30 6731.80 30.5 8984.69 31.2

!=! rNtL lgIf]k 558.85 730.40 912.34 171.55 30.7 181.94 24.9

-s_ :jb]zL 553.72 730.17 912.08 176.46 31.9 181.91 24.9

-v_ ljb]zL 5.13 0.23 0.25 -4.90 -95.6 0.03 11.5

!=@ art lgIf]k 9278.81 11473.59 13536.58 2194.78 23.7 2062.98 18.0

-s_ :jb]zL 9275.80 11473.26 13536.18 2197.45 23.7 2062.93 18.0

-v_ ljb]zL 3.01 0.34 0.40 -2.67 -88.8 0.06 17.4

!=# d'2lt lgIf]k 8867.30 12481.62 17887.96 3614.32 40.8 5406.35 43.3

-s_ :jb]zL 8867.19 12481.62 17755.78 3614.42 40.8 5274.17 42.3

-v_ ljb]zL 0.10 0.00 132.18 -0.10 -100.0 132.18

!=$ sn lgIf]k 3375.72 4137.11 5463.51 761.39 22.6 1326.39 32.1

-s_ :jb]zL 3354.46 4137.11 5463.50 782.65 23.3 1326.39 32.1

-v_ ljb]zL 21.27 0.00 0.00 -21.27 -100.0 0.00

!=% dflh{g lgIf]k 22.12 11.88 18.91 -10.24 -46.3 7.03 59.2

@= g]kfn /fi6« a}+saf6 ;fk6L 18.14 22.10 140.64 3.96 21.8 118.54 536.4

#= j}b]lzs bfloTj 0.00 0.00 0.00 0.00 0.00

$= cGo bfloTj 5724.60 6827.29 7806.10 1102.69 19.3 978.81 14.3

$=! k"[FhL sf]if 2969.95 3800.38 3989.98 830.43 28.0 189.60 5.0

$=@ hu]8f sf]ifx? 1228.22 1208.04 1561.84 -20.18 -1.6 353.81 29.3

$=# cGo bfloTj 1526.43 1818.87 2254.27 292.44 19.2 435.40 23.9

;DklQ = bfloTj 27845.55 35683.99 45766.04 7838.45 28.1 10082.04 28.3

%= t/n sf]ifx? 1907.85 2019.83 2335.84 111.98 5.9 316.01 15.6

%=! gub df}Hbft 651.92 716.16 852.14 64.24 9.9 135.97 19.0

%=@ g]kfn /fi6« a}+sdf /x]sf] df}Hbft 1236.47 1284.38 1467.50 47.90 3.9 183.12 14.3

%=# ljb]zL d'b|f df}Hbft 9.60 18.43 15.12 8.84 92.1 -3.32 -18.0


%=% dfu{:y /sd 0.03 0.12 0.12 0.09 359.1 0.00 0.0

^= shf{ tyf nufgL 25180.10 32337.68 41874.45 7157.58 28.4 9536.77 29.5

^=! ;/sf/dflysf] bfaL 681.48 798.94 1567.60 117.46 17.2 768.66 96.2

^=@ u}/–ljQLo ;/sf/L ;+:yfgdflysf] bfaL 17.01 7.52 23.42 -9.49 -55.8 15.90 211.4

^=# ljQLo ;+:yfdflysf] bfaL 4199.99 6153.50 5858.82 1953.52 46.5 -294.68 -4.8

-s_ ;/sf/L 0.00 0.00 0.00 0.00 0.00

-v_ u}/–;/sf/L 4199.99 6153.50 5858.82 1953.52 46.5 -294.68 -4.8


-s_ ;fFjf 20073.59 25210.76 34211.11 5137.17 25.6 9000.35 35.7

-v_ Aofh 208.03 166.95 213.50 -41.08 -19.7 46.55 27.9

^=% vl/b / l8:sfp06 u/]sf] ljb]zL lan 0.00 0.00 0.00 0.00 0.00

&= g]kfn /fi6« a}+s jf]08 0.00 0.00 0.00 0.00 0.00

*= cGo ;DklQ 757.60 1326.49 1555.74 568.89 75.1 229.26 17.3

k|f M k|f/lDes


45

tflnsf @% M ljQ sDkgLx?sf] ;DklQ / bfloTjsf] ljj/0f

-?= s/f]8df_

2074 c;f/

2075 c;f/

2076

c;f/k|f=

jflif{s kl/jt{g

2074/75 2075/76 /sd k|ltzt /sd k|ltzt

!= s'n lgIf]k 5176.80 6294.69 7479.33 1117.90 21.6 1184.64 18.8

!=! rNtL lgIf]k 437.18 397.48 615.53 -39.70 -9.1 218.06 54.9

-s_ :jb]zL 437.18 397.48 615.53 -39.70 -9.1 218.06 54.9

-v_ ljb]zL 0.00 0.00 0.00

!=@ art lgIf]k 1844.46 2042.54 2368.08 198.09 10.7 325.54 15.9

-s_ :jb]zL 1844.46 2042.54 2368.08 198.09 10.7 325.54 15.9

-v_ ljb]zL 0.00 0.00 0.00 0.00

!=# d'2lt lgIf]k 2519.79 3451.26 3967.13 931.47 37.0 515.87 14.9

-s_ :jb]zL 2519.79 3451.26 3967.13 931.47 37.0 515.87 14.9

-v_ ljb]zL 0.00 0.00 0.00 0.00 0.00

!=$ sn lgIf]k 374.02 398.62 523.01 24.60 6.6 124.39 31.2

-s_ :jb]zL 374.02 398.62 523.01 24.60 6.6 124.39 31.2

-v_ ljb]zL 0.00 0.00 0.00 0.00

!=% dflh{g lgIf]k 1.35 4.79 5.58 3.44 254.6 0.79 16.5

@= g]kfn /fi6« a}+saf6 ;fk6L 51.23 23.24 19.42 -27.99 -54.63 -3.82 -16.43

#= j}b]lzs bfloTj 0.00 0.00 0.00

$= cGo bfloTj 2777.59 3168.44 3502.61 390.84 14.1 334.17 10.5

$=! k"[FhL sf]if 1050.76 1304.78 1378.07 254.03 24.2 73.29 5.6

$=@ hu]8f sf]ifx? 546.93 635.02 688.51 88.10 16.1 53.48 8.4

$=# cGo bfloTj 1179.91 1228.63 1436.03 48.72 4.1 207.40 16.9

;DklQ = bfloTj 8005.62 9486.37 11001.36 1480.75 18.5 1514.99 16.0

%= t/n sf]ifx? 589.42 551.57 626.81 -37.85 -6.4 75.24 13.6

%=! gub df}Hbft 109.13 130.44 143.47 21.31 19.5 13.03 10.0

%=@ g]kfn /fi6« a}+sdf /x]sf] df}Hbft 480.24 421.07 480.99 -59.17 -12.3 59.91 14.2

%=# ljb]zL d'b|f df}Hbft 0.01 0.01 0.02 0.00 -18.2 0.01 130.3

%=$ ljb]zdf /x]sf] df}Hbft 0.00 0.00 0.00 0.00

%=% dfu{:y /sd 0.04 0.04 2.33 0.00 11.0 2.29 5155.3

^= shf{ tyf nufgL 7308.07 8695.27 10098.49 1387.20 19.0 1403.22 16.1

^=! ;/sf/dflysf] bfaL 401.80 368.77 532.21 -33.03 -8.2 163.44 44.3



-s_ ;/sf/L 0.00 0.00 0.00 0.00 0.00

-v_ u}/–;/sf/L 1378.06 1871.94 2064.84 493.88 35.8 192.89 10.3


-s_ ;fFjf 4928.80 5722.78 6748.85 793.98 16.1 1026.07 17.9

-v_ Aofh 584.37 702.12 734.20 117.75 20.2 32.08 4.6

^=% vl/b / l8:sfp06 u/]sf] ljb]zL lan 0.00 0.00 0.00

&= g]kfn /fi6« a}+s jf]08 0.00 0.00 0.00

*= cGo ;DklQ 108.13 239.54 276.06 131.41 121.5 36.53 15.2

k|f M k|f/lDes


46

tflnsf @^ M jfl0fHo a}+sx?sf] nufgLdf /x]sf] shf{sf] If]qut ljj/0f

-?= s/f]8df_

2074 c;f/

2075 c;f/

2076

c;f/k|f=

jflif{s kl/jt{g

2074/75 2075/76 /sd k|ltzt /sd k|ltzt

!= s[lif 7535.0 11643.6 16603.8 4108.6 54.5 4960.2 42.6

@= vfgL 346.8 442.0 688.7 95.2 27.5 246.7 55.8

#= pTkfbg If]q 31594.2 38056.4 45245.2 6462.1 20.5 7188.8 18.9

$= lgdf{0f 17877.7 21248.8 25136.5 3371.1 18.9 3887.7 18.3

%= wft' pTkfbg, d]l;g/L / ljB'tLo pks/0f tyf h8fg 2263.3 2980.3 3223.5 716.9 31.7 243.2 8.2

^= oftfoft, pks/0f pTkfbg tyf h8fg 2420.6 2719.2 3193.9 298.6 12.3 474.7 17.5

&= ;+rf/ / ;fj{hlgs ;]jf 8761.0 11225.7 15132.1 2464.7 28.1 3906.4 34.8

*= yf]s tyf v'b|f laqm]tf 39794.5 48392.7 55098.5 8598.2 21.6 6705.7 13.9

(= ljQ, aLdf / l:y/ ;DklQ 14858.9 17984.3 20056.5 3125.4 21.0 2072.2 11.5

!)= ;]jf pBf]u 13717.8 17462.9 21527.7 3745.1 27.3 4064.8 23.3

!!= pkef]Uo shf{ 7002.2 7005.4 7038.0 3.2 0.0 32.6 0.5

!@= :yfgLo ;/sf/ 150.7 150.0 151.3 -0.7 -0.5 1.3 0.9

!#= cGo 27267.1 31921.7 36703.7 4654.6 17.1 4782.0 15.0

hDdf 173589.9 211233.0 249799.3 37643.2 21.7 38566.3 18.3

k|f M k|f/lDes

tflnsf @& M a}+s tyf ljQLo ;+:yfx?nfO{ g]kfn /fi6« a}+saf6 pknAw u/fOPsf]

k'g/shf{sf] aSof}tf ljj/0f

-?= s/f]8df_

cfly{s jif{

qm=;+ ;+:yf @)&#÷&$ @)&$÷&% @)&%÷&^

!= Jffl0fHo a}+sx? 609.5 1175.7 2128.1

@= ljsf; a}+sx? 50.1 22.1 90.6

#= ljQ sDkgLx? 27.7 21.0 20.1

hDdf 687.3 1218.8 2238.8

mailto:!@=%20:yfgLo%20;/sf/


47

tflnsf @* M n3'ljQ ljQLo ;+:yfx?sf] ;fwgsf] ;|f]t tyf pkof]usf] ljj/0f -?= s/f]8df_

ljj/0f c;f/ d;fGt k|ltzt kl/jt{g

@)&$ @)&% @)&^c

@)&$÷&% @)&%÷&^

;fwg

k'FhL sf]if 1276.36 1744.36 2550.34 36.7 46.2

lgIf]k 3440.12 4954.88 8563.19 44.0 72.8

;fk6L 6695.30 8768.37 12648.22 31.0 44.2

cGo 1017.21 1328.22 2895.12 30.6 118.0

gfkmf gf]S;fg lx;fj 371.89 402.93 649.37 8.3 61.2

;fwg = pkof]u 12800.88 17198.77 27306.24 34.4 58.8

pkof]u

t/n sf]if 1274.10 1638.31 1930.69 28.6 17.8

nufgL 275.31 249.55 257.36 -9.4 3.1

shf{ tyf ;fk6L 10651.52 14595.15 23515.34 37.0 61.1

cGo 592.99 709.61 1598.21 19.7 125.2

gfkmf gf]S;fg lx;fj 6.96 6.14 4.64 -11.8 -24.5

c M ckl/is[t

tflnsf @( M ;Lldt a}+lsª sf/f]af/ ug]{ ;xsf/L ;+:yfx?sf] ljQLo ;fwg tyf pkof]usf] ljj/0f

-?= s/f]8df_

ljj/0f c;f/ d;fGt k|ltzt kl/jt{g

@)&$ @)&% @)&^c

@)&$÷&% @)&%÷&^

;fwg

k'FhL sf]if 286.22 349.95 22.3 -100.0

lgIf]k 2539.94 3314.34 30.5 -100.0

;fk6L 202.17 180.37 -10.8 -100.0

cGo 176.55 247.76 40.3 -100.0

gfkmf gf]S;fg lx;fj 102.77 136.25 32.6 -100.0

;fwg = pkof]u 3307.65 4228.67 0.0 27.8 -100.0

pkof]u

t/n sf]if 685.94 983.07 43.3 -100.0

nufgL 282.87 292.04 3.2 -100.0

shf{ tyf ;fk6L 2136.50 2679.46 25.4 -100.0

cGo 176.54 235.38 33.3 -100.0

gfkmf gf]S;fg lx;fj 25.80 38.72 50.1 -100.0 c M ckl/is[t


48

tflnsf #) M aLdf sDkgLx?sf] ;fwgsf] ;|f]t tyf pkof]usf] ljj/0f -?= s/f]8df_

c;f/ d;fGt @)&$÷&% @)&%÷&^

ljj/0f @)&$ @)&% @)&^

c

/sd

kl/jt{g

k|ltzt

kl/jt{g

/sd

kl/jt{g

k|ltzt

kl/jt{g

;fwg

r'Qmf k'FhL 1452.21 3598.10 4474.99 2145.89 147.8 876.89 24.4 hu]8f sf]if 16281.94 20374.36 28391.28 4092.42 25.1 8016.92 39.3 cGo bfloTj 854.85 2059.16 1849.33 1204.31 140.9 -209.83 -10.2 ;fwg Ö pkof]u 18589.00 26031.62 34715.57 7442.62 40.0 8683.95 33.4 pkof]u a}+s tyf gub df}Hbft 462.35 690.02 931.72 227.67 49.2 241.70 35.0 nufgL 16126.31 22777.43 30193.21 6651.12 41.2 7415.78 32.6 l:y/ ;DklQ 299.33 362.69 425.52 63.36 21.2 62.83 17.3 cGo ;DklQ 1701.01 2201.48 3165.12 500.47 29.4 963.64 43.8

c M ckl/is[t

;|f]t M aLdf ;ldlt

tflnsf #! M sd{rf/L ;+rosf]ifsf] ;fwgsf] ;|f]t tyf pkof]usf] ljj/0f -?= s/f]8df_

c;f/ d;fGt @)&$÷&% @)&%÷&^

ljj/0f

@)&$ @)&% @)&^c

/sd

kl/jt{g

k|ltzt

kl/jt{g

/sd

kl/jt{g

k|ltzt

kl/jt{g

;fwg

;+rosf]if 24414.54 27875.30 30984.84 3460.76 14.2 3109.53 11.2 hu]8f sf]if 465.90 2994.91 2848.74 2529.01 542.8 -146.17 -4.9 cGo bfloTj tyf Joj:yf 247.90 344.77 438.79 96.87 39.1 94.02 27.3 ;fwg Ö pkof]u 25128.33 31214.98 34272.36 6086.65 24.2 3057.38 9.8 pkof]u a}+s tyf gub df}Hbft 252.10 35.30 321.45 -216.80 -86.0 286.15 810.5 nufgL 7869.04 9332.53 10131.04 1463.49 18.6 798.51 8.6 a}+s d'¢tL lgIf]k 6052.00 5468.92 7831.81 -583.08 -9.6 2362.89 43.2

;/sf/L C0fkq 1539.04 1446.12 52.57 -92.92 -6.0 -

1393.55 -96.4 cfjf; of]hfgf 0.00 0.00 0.00 0.00 0.00 z]o/ nufgL 278.00 2417.49 2246.66 2139.49 769.6 -170.83 -7.1 cGo nufgL 0.00 0.00 0.00 0.00 0.00 shf{ tyf ;fk6 16666.09 21313.30 23306.71 4647.21 27.9 1993.41 9.4 kl/of]hgf shf{ 2847.10 4589.61 5228.04 1742.51 61.2 638.43 13.9 ;+rostf{ ;fk6L 13818.99 16723.69 18078.67 2904.70 21.0 1354.98 8.1 l:y/ ;DklQ 118.10 117.30 122.78 -0.80 -0.7 5.49 4.7 cGo ;DklQ 223.00 416.55 390.37 193.55 86.8 -26.18 -6.3

c M ckl/is[t

;|f]t M sd{rf/L ;+rosf]if


49

tflnsf #@ M gful/s nufgL sf]ifsf] ;fwgsf] ;|f]t tyf pkof]usf] ljj/0f

-?= s/f]8df_

c;f/ d;fGt @)&$÷&% @)&%÷&^

ljj/0f

@)&$ @)&% @)&^c

/sd

kl/jt{g

k|ltzt

kl/jt{g

/sd

kl/jt{g

k|ltzt

kl/jt{g

;fwg

!= r'Qmf k'FhL 74.03 90.31 110.23 16.28 22.0 19.92 22.1 @= hu]8f sf]if 232.29 373.85 422.88 141.56 60.9 49.03 13.1 #= sf]if ;+sng 9354.51 10760.52 12600.30 1406.01 15.0 1839.78 17.1 $= cGo bfloTj 249.33 181.45 1757.42 -67.88 -27.2 1575.97 868.5 ;fwg Ö pkof]u 9910.16 11406.13 14890.83 1495.97 15.1 3484.70 30.6 pkof]u != t/n ;DklQ 228.35 182.50 603.29 -45.85 -20.1 420.79 230.6 @= nufgL 6856.47 7781.71 8422.96 925.24 13.5 641.25 8.2 #= shf{ tyf ;fk6L 2310.89 2604.00 4065.03 293.11 12.7 1461.03 56.1 $= cGo ;DklQ 514.45 837.92 1799.55 323.47 62.9 961.63 114.8

c M ckl/is[t

;|f]t M gful/s nufgL sf]if

tflnsf ## M g]kfnsf] ljQLo k|0ffnLsf] ;+/rgf

-?= s/f]8df_

@)&#÷&$ @)&$÷&% @)&%÷&^

ljj/0f

s'n

;DklQ÷

bfloTj

c+z

k|ltztdf

s'n ;DklQsf]

s'n ufx{:Yo

pTkfbg;Fusf]

cg'kft

k|ltztdf

s'n ;DklQ÷

bfloTj

c+z

k|ltztdf

s'n ;DklQsf]

s'n ufx{:Yo

pTkfbg;Fusf]

cg'kft

k|ltztdf

s'n ;DklQ÷

bfloTj

-ckl/is[t_

c+z

k||ltztdf

s'n ;DklQsf]

s'n ufx{:Yo

pTkfbg;Fusf]

cg'kft

k|ltztdf

ljQLo ;+:yfx? 416988.4 88.6 155.9 491299.7 87.7 162.1 552552.9 86.8 159.5 g]kfn /fi6« a}+s 104867.9 22.3 39.2 115335.7 20.6 38.1 107286.7 16.9 31.0 jfl0fHo a}+sx? 258302.8 54.9 96.6 306923.1 54.8 101.3 361192.6 56.7 104.3 ljsf; a}+sx? 27845.5 5.9 10.4 35684.0 6.4 11.8 45766.0 7.2 13.2 ljQ sDkgLx? 8005.6 1.7 3.0 9486.4 1.7 3.1 11001.4 1.7 3.2 n3'ljQ sf/f]af/ ug]{

ljQLo ;+:yfx? 12800.9 2.7 4.8 17198.8 3.1 5.7 27306.2 4.3 7.9 ;xsf/L ;+:yfx? -;Lldt

a}+lsª sf/f]af/ ug]{_ * 3307.6 0.7 1.2 4228.7 0.8 1.4 0.0 0.0 0.0 n3'ljQ sf/f]af/ ug]{

u}/–;/sf/L ;+:yfx? * 1858.0 0.4 0.7 2443.0 0.4 0.8 0.0 0.0 0.0

;Demf}tfd"ns art

;+:yfx? 53627.5 11.4 20.1 68652.7 12.3 22.6 83878.8 13.2 24.2 sd{rf/L ;+rosf]if 25128.3 5.3 9.4 31215.0 5.6 10.3 34272.4 5.4 9.9 gful/s nufgL sf]if 9910.2 2.1 3.7 11406.1 2.0 3.8 14890.8 2.3 4.3 ljdf sDkgLx? 18589.0 3.9 7.0 26031.6 4.6 8.6 34715.6 5.5 10.0

x'nfs art a}+s 211.9 0.0 0.1 191.4 0.0 0.1 144.6 0.0 0.0

hDdf 470827.8 100.0 176.0 560143.8 100.0 184.8 636576.3 100.0 183.8

s'n ufx{:Yo pTkfbg

-?= s/f]8df_ 267449.3 303103.4 346431.9 lwtf]kq ahf/sf] ahf/

k'FhLs/0f -?= s/f]8df_ 185682.9 143513.8 156749.9 ahf/ k'FhLs/0fsf] s'n

ufx{:Yo pTkfbg;Fusf]

cg'kft -k|ltztdf_ 69.4 47.3 45.2

c M ckl/is[t

* g]kfn /fi6« a}+saf6 Ohfhtkq k|fKt .


50

tflnsf #$ M z]o/ ahf/ kl/;"rs

c;f/ d;fGt k|ltzt kl/jt{g

ljj/0f @)&$ @)&% @)&^ @)&$÷&% @)&%÷&^

! ;"rLs[t sDkgLsf] ;+Vof 208 196 215 -5.8 9.7

@ ;"rLs[t sDkgLsf] r'Qmf kF"hL -?=s/f]8df_ 28959.04 35209.46 41228.07 21.6 17.1

# s'n ahf/ k'FhLs/0f -?=s/f]8df_ 185682.94 143513.77 156749.94 -22.7 9.2

$ jflif{s sf/f]af/ /sd -?=s/f]8df_ 20502.31 12139.10 11007.50 -40.8 -9.3

% sf/f]af/ ePsf] lbg 230 233 246 1.3 5.6

^ sf/f]af/ ePsf] sDkgL ;+Vof 270 259 277 -4.1 6.9

& sf/f]af/ ;+Vof 1356515 1311034 1422791 -3.4 8.5

* ;"rLs[t z]o/ ;+Vof -xhf/df_ 2965884 3598745 4206602 21.3 16.9

( sf/f]af/ ePsf] z]o/ ;+Vof -xhf/df_ 392881 293818 387507 -25.2 31.9

!) r'Qmf k'FhL÷s'n ufx{:y pTkfbg cg'kft -k|ltzt_ 10.8 11.6 11.9 7.3 2.4

!! sf/f]af/ /sd÷r'Qmf kF"hL cg'kft -k|ltzt_ 70.8 34.5 26.7 -51.3 -22.6

!@ sf/f]af/ /sd÷ahf/ k'FhLs/0f cg'kft -k|ltzt_ 11.0 8.5 7.0 -23.4 -17.0

!# ahf/ k'FhLs/0f÷ufx{:y pTkfbg cg'kft -k|ltzt_ 69.4 47.3 45.2 -31.8 -4.4

!$ g]K;] kl/;"rs -sf/f]af/ aGb x'Fbf_ 1582.7 1212.4 1259.0 -23.4 3.8

!% g]K;] ;]G;]l6e kl/;"rs -sf/f]af/ aGb x'Fbf_ 336.0 255.2 271.3 -24.1 6.3

!^ g]K;] ˆnf]6 kl/;"rs -sf/f]af/ aGb x'Fbf_ 116.1 87.2 92.4 -25.0 6.1

;|f]tM g]kfn :6s PS;r]~h lnld6]8

tflnsf #% M g]kfn :6s PS;r]~h lnld6]8df ;"rLs[t ePsf lwtf]kqx?

@)&$÷&% @)&%÷&^

z]o/ ;+Vof

-xhf/df_

/sd

-?= s/f]8df_

c+z

k||ltztdf

z]o/ ;+Vof

-xhf/df_

/sd

-?= s/f]8df_

c+z

k||ltztdf

;+:yfut cfwf/df

jfl0fHo a}+s 403056.2 4030.56 30.6 208939.5 2089.40 34.0

ljsf; a}+s 121689.6 1216.90 9.3 71417.4 714.17 11.6

aLdf sDkgL 68574.7 685.75 5.2 38484.6 384.85 6.3

ljQ sDkgL 22723.4 227.23 1.7 17654.9 176.55 2.9

pTkfbg tyf k|zf]wg sDkgL 0.0 0.00 0.0 44000.0 440.00 7.2

xf]6nx? 2273.3 22.73 0.2 8062.5 80.63 1.3

Jofkfl/s ;+:yfx? 8917.9 89.18 0.7 307.4 3.07 0.1

hnljB't 40409.0 404.09 3.1 223612.2 2236.12 36.4

cGo 647672.2 6476.72 49.2 1992.3 19.92 0.3

s'n 1315316.3 13153.16 100.0 614470.9 6144.71 100.0

lwtf]kqsf] cfwf/df

;fwf/0f z]o/ 308322.4 3083.22 23.4 272020.5 2720.21 44.3

xsk|b z]o/ 361446.4 3614.46 27.5 108148.9 1081.49 17.6

af]g; z]o/ 274673.4 2746.73 20.9 225784.2 2257.84 36.7

;/sf/L C0fkq 364716.0 3647.16 27.7 0.0 0.00 0.0

sgel6{jn k|]km]/]G; z]o/ 0.0 0.00 0.0 0.0 0.00 0.0

a}+sx?n] hf/L u/]sf] C0fkq 0.0 0.00 0.0 8517.3 85.17 1.4

cGo 6158.1 61.58 0.5 0.0 0.00 0.0

s'n 1315316.3 13153.16 100.0 614470.9 6144.71 100.0 ;|f]t M g]kfn :6s PS;r]~h lnld6]8


51

tflnsf #^ M ;"rLs[t sDkgLx? / ahf/ k'FhLs/0fsf] l:ylt

ljj/0f

;"rLs[t sDkgLsf] ;+Vof ahf/ k'FhLs/0f -/sd ?= s/f]8df_ ahf/ k'FhLs/0fsf]

@)&$

c;f/

@)&%

c;f/

@)&^

c;f/

@)&$ c;f/ @)&% c;f/ @)&^ c;f/ k|ltzt kl/jt{g

/sd z]o/

c+z /sd

z]o/

c+z /sd

z]o/

c+z @)&$÷&% @)&%÷&^

ljQLo ;+:yfx? 165 147 154 158608.16 85.4 115576.22 80.5 123066.51 78.5 -27.1 6.5

jfl0fHo a}+s 27 27 27 97948.98 52.8 74402.11 51.8 83079.00 53.0 -24.0 11.7

ljsf; a}+s 80 34 32 25842.85 13.9 7257.89 5.1 8210.10 5.2 -71.9 13.1

ljQ sDkgL 36 27 26 5236.13 2.8 1818.75 1.3 2052.64 1.3 -65.3 12.9

n3'ljQ ljQLo ;+:yf 37 47 9705.29 6.8 9266.17 5.9 -4.5

aLdf sDkgL 22 22 22 29580.20 15.9 22392.18 15.6 20458.60 13.1 -24.3 -8.6

pTkfbg tyf k|zf]wg 18 18 19 4198.95 2.3 4017.20 2.8 6550.99 4.2 -4.3 63.1

xf]6n 4 4 4 2935.62 1.6 2441.94 1.7 2807.83 1.8 -16.8 15.0

Jofkf/ 4 4 4 123.79 0.1 114.17 0.1 151.15 0.1 -7.8 32.4

hnljB't 14 19 30 7719.73 4.2 6739.75 4.7 9328.18 6.0 -12.7 38.4

cGo 3 4 4 12096.69 6.5 14624.50 10.2 14845.28 9.5 20.9 1.5

s'n 208 196 215 185682.94 100.0 143513.77 100.0 156749.94 100.0 -22.7 9.2

;|f]t M g]kfn :6s PS;r]~h lnld6]8


52

cg';"rL !=! M ljQLo sf/f]af/ ug{ :jLs[lt k|fKt a}+s tyf ljQLo ;+:yfx?sf] gfdfjnL

-@)&^ c;f/ d;fGt_

-!_ jfl0fHo a}+sx?

qm=;+= gfd s]Gb|Lo sfof{no ;+Rffng ldlt r'Qmfk'FhL

#

-?= s/f]8df_ sfo{If]q

1 g]kfn a}+s ln= wd{ky, sf7df8f}+ 1994-07-30 981.11 /fli6«o:t/ 2 s[lif ljsf; a}+s ln= /fdzfxky, sf7df8f}+ 2024-10-07 1444.82 /fli6«o:t/ 3 gljn a}+s ln= tLgwf/f, sf7df8f}+ 2041-03-29 901.18 /fli6«o:t/ 4 g]kfn OGe]i6d]06 a}+s ln= b/af/dfu{, sf7df8f}+ 2042-11-26 1286.97 /fli6«o:t/ 5 :6f088{ rf6{8{ a}+s g]kfn ln= gofFafg]Zj/, sf7df8f}+ 2043-10-16 801.14 /fli6«o:t/ 6 lxdfnog a}+s ln= sdnfbL, sf7df8f}+}+ 2049-10-05 852.03 /fli6«o:t/ 7 g]kfn P;=lj=cfO{= a}+s ln= s]z/dxn, sf7df8f}+ 2050-03-23 844.93 /fli6«o:t/ 8 g]kfn a+unfb]z a}+s ln sdnfbL, sf7df8f}+ 2051-02-23 808.83 /fli6«o:t/ 9 Pe/]i6 a}+s ln= nflhDkf6, sf7df8f}+ 2051-07-01 810.69 /fli6«o:t/ 10 s'df/L a}+s ln= b/af/dfu{, sf7df8f}+ 2057-12-21 868.56 /fli6«o:t/ 11 nIdL a}+s ln= xfQL;f/, sf7df8f}+ 2058-12-21 892.05 /fli6«o:t/ 12 l;l6hG; a}+s OG6/g]zgn lNf gf/fo0flx6Lky, sf7df8f}+ 2064-01-07 837.11 /fli6«o:t/ 13 k|fOd sdl;{on a}+s ln= sdnkf]v/L, sf7df8f}+ 2064-06-07 931.86 /fli6«o:t/ 14 ;g/fOh a}+s ln u}/Lwf/f, sf7df8f}+ 2064-06-25 815.26 /fli6«o:t/ 15 ;]Gr'/L sdl;{on a}+s ln= k'tnL;8s, sf7df8f}+ 2067-11-26 841.55 /fli6«o:t/ 16 ;flgdf a}+s ln= gfukf]v/L, sf7df8f}+ 2068-11-03 800.13 /fli6«o:t/ 17 df5fk'R5]« a}+s ln= nflhDkf6, sf7df8f}+ 2069-03-25* 805.57 /fli6«o:t/ 18 Pg cfO{ ;L Plzof a}+s ln= yfkfynL, sf7df8f}+ 2070-03-16* 883.42 /fli6«o:t/ 19 Unf]an cfOPdO{ a}+s ln= sdnfbL, sf7df8f}+ 2070-12-26* 1031.05 /fli6«o:t/ 20 PgPdaL a}+s ln= aa/dxn, sf7df8f}+ 2072-07-01* 961.82 /fli6«o:t/ 21 k|e'' a}+s ln= aa/dxn, sf7df8f}+ 2072-10-29* 889.27 /fli6«o:t/ 22 l;4fy{ a}+s ln xfQL;f/, sf7df8f}+ 2073-3-07* 888.76 /fli6«o:t/ 23 a}+s ckm sf7df8f}+ ln= sdnkf]v/L, sf7df8f}+ 2073-3-30* 806.31 /fli6«o:t/ 24 l;len a}+s ln= sdnfbL, sf7df8f}+ 2073-07-01* 800.34 /fli6«o:t/ 25 g]kfn qm]l86 P08 sd;{ a}+s ln= afuahf/, sf7df8f}+ 2073-9-17* 701.86 /fli6«o:t/ 26 hgtf a}+s g]kfn ln= yfkfynL, sf7df8f}+ 2073-12-25* 800.08 /fli6«o:t/ 27 /fli6«o jfl0fHo a}+s ln= l;+xb/af/Knfhf, sf7df8f}+ 2075-01-19* 900.48 /fli6«o:t/ 28 d]uf a}+s ln= sdnfbL, sf7df8f}+ 2075-01-30* 1038.86 /fli6«o:t/

* dh{/ kZrft k|bfg ul/Psf] Ohfhtkqfg';f/sf] ;+rfng ldlt . * dh{/ kZrft k|bfg ul/Psf] Ohfhtkqfg';f/sf] ;+rfng

ldlt

-@_ ljsf; a}+sx?

qm=;+ gfd s]Gb|Lo sfof{no ;+Rffng ldlt r'Qmfk'FhL

#

-?= s/f]8df_ sfo{ If]q

1 gf/fo0fL 8]enkd]G6 a}+s

ln= /Tggu/, lrtjg 2058-07-01 5.56

!–# lhNnf -gjnk/f;L, lrtjg,

dsjfgk'/_

2 ;xof]uL ljsf; a}+s ln= hgsk'/wfd, wg'iff 2060-07-06 50.97 !–# lhNnf -wg'iff, dxf]Q/L,

l;Gw'nL_

3 s0ff{nL ljsf; a}+s ln= g]kfnu~h, afFs] 2060-11-06 50.28 !–# lhNnf -afFs], alb{of, bfË_

4 PS;]n 8]enkd]G6 a+}s ln= latf{df]8, emfkf 2062-04-06 69.27 !–% lhNnf -Onfd, emfkf, df]/Ë,

;'g;/L / kfFry/ _

5 ldt]/L 8]enkd]G6 a}+s ln= w/fg, ;'g;/L 2063-06-27 58.50 !–# lhNnf -emfkf, df]/Ë,

;'g;/L, wgs'6f, pbok'/_

6 d'lQmgfy ljsf; a}+s ln= sdnfbL, sf7df8f}+ 2063-09-19 306.48 /fli6«o:t/


53

7 sGsfO{ ljsf; a}s ln= bds, emfkf 2064-01-20 51.50 !–% lhNnf -emfkf, Onfd, df]/Ë,

kfFry/, ;'g;/L_

8 efu{j ljsf; a}+s ln= g]kfnu~h, afFs] 2064-05-13 50.16 !–% lhNnf -afFs], bfË, alb{of,

?kGb]xL, slknj:t'_

9 skf]{/]6 8]enkd]G6 a}+s

ln= aL/u~h, k;f{ 2064-07-21 20.00

!–# lhNnf -k;f{, dsjfgk'/,

sfe|]_

10 k"l0f{df ljsf; a}+s ln= l;4fy{gu/, ?kGb]xL 2065-02-07 55.13 !–# lhNnf -?kGb]xL, gjnk/f;L

/ lrtjg_

11 s~rg 8]enkd]G6 a}+s

ln= dx]Gb|gu/, s~rgk'/ 2066-06-03 53.13

!–% lhNnf -s}nfnL, sGrgk'/,

88]nw'/f, a}t8L, 8f]6L_

12 l;Gw' ljsf; a}+s ln= afx|la;],

l;Gw'kfNrf]s 2067-05-24 50.00

!–% lhNnf -l;Gw'kfNrf]s,

sfe|]knf~rf]s, bf]nvf,

dsjfgk'/, lrtjg_

13 ;xf/f ljsf; a}+s ln= dn+ujf, ;nf{xL 2067-07-10 16.34 ! lhNnf -;nf{xL_

14 g]kfn sDo'lg6L

8]enkd]G6 a}+s ln= a'6jn, ?kGb]xL 2067-07-17 53.17

!–# lhNnf -?kGb]xL, gjnk/f;L

/ lrtjg_

15 ;fnkf ljsf; a}+s ln= lbQm]n, vf]6fª 2069-04-01 2.80 ! lhNnf -vf]6fË_

16 u|Lg 8]enkd]G6 a}+s ln= afUn'Ë ahf/,

afUn'Ë 2070-05-09 50.00

!–% lhNnf -DofUbL, afUn'ª /

sf:sL, tgx'F, gjnk/f;L k"j{_

17 ;f+lu|nf 8]enkd]G6 a}+s

ln= afn'jf6f/, sf7df8f}+ 2071-03-29* 260.66 /fli6«o:t/

18 b]jM ljsf; a}s ln= nfnb/af/, sf7df8f}+ 2072-03-25* 303.77 /fli6«o:t/

19 s}nfz ljsf; a}+s ln k'tnL;8s,

sf7df8f}+ 2073-02-17* 252.06 /fli6«o:t/

20 ;fOg /];'Ëf 8]enkd]G6

a}+s ln= a'6jn, ?kGb]xL 2073-02-29* 162.27

$–!) lhNnf -?kGb]xL,

gjnk/f;L, c3f{vfFrL, u'NdL,

kfNkf, bfª, Ko'7fg, slknj:t',

afUn'ª, lrtjg_

21 Hof]lt ljsf; a}+s ln= sdnfbL, sf7df8f}+ 2073-04-09* 310.00 /fli6«o:t/

22 ul/df ljsf; a}+s ln= nflhDkf6, sf7df8f}+ 2073-06-04* 278.84 /fli6«o:t/

23 cf]d 8]enkd]06 a}+s ln= kf]v/f, sf:sL 2074-03-02* 251.52 /fli6«o:t/

24 dxfnIdL ljsf; a}+s ln= b/af/dfu{, sf7df8f}+ 2074-03-18* 284.45 /fli6«o:t/

25 u08sL ljsf; a}+s ln= kf]v/f, sf:sL 2074-03-21* 275.00 /fli6«o:t/

26 n'lDagL ljsf; a}+s ln= l8NnLahf/,

sf7df8f}+ 2074-03-25* 220.98 /fli6«o:t/

27 sfdgf ;]jf ljsf; a}+s

ln= 1fg]Zj/, sf7df8f}+ 2074-04-20* 254.02 /fli6«o:t/

28 ;Ktsf]zL 8]enkd]G6

a}+s ln= wgs'6f, sf]zL 2076-03-22* 78.71

!–& lhNnf -df]/ª, O{nfd,

kfFry/, emfkf, ;'g;/L, wgs'6f,

t]x|y'd_

29 ltgfp ljsf; a}+s ln= a'6jn, ?kGb]xL 2076-03-31* 114.42 !–& lhNnf -?kGb]xL, gjnk/f;L

k"j{, gjnk/f;L klZrd,

lrtjg, kfNkf, bfª, slknj:t'_

* dh{/ kZrft\ k|bfg ul/Psf] Ohfhtkqfg';f/sf] ;+rfng ldlt .

-#_ ljQ sDkgLx?

qm=;+ gfd s]Gb|Lo sfof{no ;+Rffng ldlt r'Qmfk'FhL

#


1 g]kfn kmfOgfG; ln= sdnfbL, sf7df8f}+ 2049-09-22 13.58 /fli6«o :t/

2 g]kfn z]o/ dfs]{6\; P08 kmfOgfG;

ln=

/fdzfxky,

sf7df8f}+ 2050-07-03 23.33 /fli6«o :t/

3 u'8ljn kmfOgfG; ln= xflQ;f/, sf7df8f}+ 2052-02-01 80.00 /fli6«o :t/


54

4 nlntk'/ kmfOgfG; ln= nugv]n, nlntk'/ 2052-08-28 23.69 /fli6«o :t/

5 o'gfO6]8 kmfOgfG; ln= b/af/dfu{, sf7df8f}+ 2052-10-12 101.05 /fli6«o :t/

6 k|f]u]]|l;e kmfOgfG; ln= Go"/f]8, sf7df8f}+ 2052-11-14 80.01 /fli6«o :t/

7 hfgsL kmfOgfG; sDkgL ln= hgsk'/wfd, wg'iff 2053-11-24 49.21 !–# lhNnf -wg'iff,

dxf]Q/L, l;/fxf_

8 kf]v/f kmfOgfG; ln= kf]v/f, sf:sL 2053-12-03 85.73 /fli6«o :t/

9 xfyj] kmfOgfG; sDkgL ln= w/fg, ;'g;/L 2054-05-01 30.00 /fli6«o :t/

10 dN6Lkk{; lkmgfG; sDkgL ln /fhlj/fh, ;Kt/L 2055-01-02 4.15 ! lhNnf -;Kt/L_

11 ;[hgf kmfOgfG; ln= la/f6gu/, df]/Ë 2056-08-28 46.08 !–# lhNnf -df]/Ë,

;'g;/L, ;Kt/L_

12 jN8{ dr]{06 a}+lsË P08 kmfOgfG;

sDkgL ln= x]6f+}8f, dsjfgk'/ 2058-04-26 18.20 /fli6«o :t/

13 Soflk6n dr]{06 a}lsË P08

kmfOgfG; ln=

alQ;k'tnL,

sf7df8f}+ 2058-10-19 93.51 /fli6«o :t/

14 lqmi6n kmfOgfG; ln= yfkfynL, sf7df8f}+} 2058-11-01 7.00 /fli6«o :t/

15 u'x]Zj/L dr]{06 a}lsË P08

kmfOgfG; ln= k'Nrf]s, nlntk'/ 2059-02-30 80.00 /fli6«o :t/

16 cfO=l;=Pkm=l;= kmfOgfG; ln= ef6e6]gL, sf7df8f}+ 2061-03-31 88.22 /fli6«o :t/

17 l;6L PS;k|]; kmfOgfG; sDkgL ln= b/af/dfu{, sf7df8f}+ 2062-12-11 40.00 /fli6«o :t/

18 d~h'>L kmfOgfG; ln= gofFafg]Zj/,

sf7df8f}+ 2064-06-30 80.41 /fli6«o :t/

19 l/nfoG; kmfOgfG; ln= k|bz{gLdfu{,

sf7df8f}+ 2071-01-25* 83.24 /fli6«o :t/

20 uf]vf{h kmfOgfG; ln= l8NnLahf/,

sf7df8f}+ 2072-12-28* 86.80 /fli6«o :t/

21 >L OGe]i6d]06 P08 kmfOgfG;

sDkgL ln=

l8NnLahf/,

sf7df8f}+ 2073-10-19* 81.00 /fli6«o :t/

22 ;]G6«n kmfOgfG; ln= s'k08f]n, nlntk'/ 2073-12-10* 82.34 /fli6«o :t/

23 a]i6 kmfOgfG; ln= rfalxn, sf7df8f}+ 2075-04-17* 81.00 /fli6«o :t/

* dh{/ kZrft\ k|bfg ul/Psf] Ohfhtkqfg';f/sf] ;+rfng ldlt . lxdfno kmfOgfG; ln=, ;'Gwf/f, sf7df8f}+ / ;Demgf kmfOgfG; sDkgL ln=, ag]kf, sfe|] vf/]hLsf] k|lqmofdf /x]sf] .

-$_ n3'ljQ ljQLo ;+:yfx?

qm=;+= gfd s]Gb|Lo sfof{no ;+Rffng ldlt r'Qmfk'FhL

#


1 lgw{g pTyfg n3'ljQ

ljQLo ;+:yf ln= gS;fn, sf7df8f}+ 2056-04-01 120.00 /fli6«o :t/

2 cf/Pdl8;L n3'ljQ

ljQLo ;+:yf ln=

k'tnL;8s,

sf7df8f}+ 2056-08-20 79.94 /fli6«o :t/

3 l8k|f]S; n3'ljQ ljQLo

;+:yf ln= e/tk'/, lrtjg 2058-03-19 77.34 /fli6«o :t/

4 l5d]s n3'ljQ ljQLo

;+:yf ln=

k'/fgf]afg]Zj/,

sf7df8f}+ 2058-08-12 118.00 /fli6«o :t/

5 :jfjnDag n3'ljQ

ljQLo ;+:yf ln=

nfnsf]nf]gL dfu{,

sf7df8f}+ 2058-10-01 62.89 /fli6«o :t/

6 ;fgf ls;fg ljsf;

n3'ljQ ljQLo ;+:yf ln=

;'ljwfgu/,

sf7df8f}+ 2058-11-02 78.60 /fli6«o :t/

7 g]?8] n3'ljQ n3'ljQ

ljQLo ;+:yf ln= la/f6gu/, df]/Ë 2064-03-01 39.76 /fli6«o :t/

8 GfofF g]kfn n3'ljQ

ljQLo ;+:yf ln= w'lnv]n, sfe|] 2065-12-07 8.40

$–!) lhNnf -sfe|], /fd]5fk,

l;Gw'nL, dxf]Q/L, wg'iff, l;/fxf,

;Kt/L, ;'g;/L, df]/ª, emfkf_


55

9 ldlynf n3'ljQ ljQLo

;+:yf ln= 9Ns]j/, wg'iff 2066-01-16 9.90

!)± % lhNnf -l;Gw'nL, dxf]Q/L,

wg'iff, l;/fxf, ;nf{xL, ;Kt/L,

/f}tx6, pbok'/, af/f, /fd]5fk,

l;Gw'kfNrf]s, sfe|]knf~rf]s,

g'jfsf]6, bf]nvf, cf]vn9'Ëf_

10 ;ld6 n3'ljQ ljQLo

;+:yf ln= latf{df]8, emfkf 2066-02-06 21.00

!)± % lhNnf -l;Gw'nL, dxf]Q/L,

wg'iff, l;/fxf, ;nf{xL, ;Kt/L,

/f}tx6, pbok'/, af/f, /fd]5fk,

l;Gw'kfNrf]s, sfe|]knf~rf]s,

g'jfsf]6, bf]nvf, cf]vn9'Ëf_

11 :j/f]huf/ n3'ljQ ljQLo

;+:yf ln= jg]kf, sfe|] 2066-09-01 26.95 /fli6«o:t/

12 km:6{ dfOs|f]kmfOgfG;

n3'ljQ ljQLo ;+:yf ln= 1fg]Zj/, sf7df8f}+ 2066-09-13 68.44 /fli6«o:t/

13 gfuj]nL n3'ljQ ljQLo

;+:yf ln= latf{df]8, emfkf 2066-10-21 16.77

$–!) lhNnf -emfkf, df]/Ë, Onfd,

kf+ry/, tfKn]h'ª, t]xy'd, wgs'6f,

;'g;/L, ;Kt/L / pbok'/_

14 sflnsf n3'ljQ ljQLo

;+:yf ln= jflnË, :ofËhf 2067-04-05 10.80 /fli6«o:t/

15 ldld{/] n3'ljQ ljQLo

;+:yf ln= ag]kf, sfe|] 2067-06-07 12.88

@% lhNnf M afudtL–$ -pkTosf

/ l;Gw'kfNrf]s afx]s_, gf/fo0fL–$

-/f}tx6 afx]s_, /fKtL–$ -bfª

afx]s_, n'lDagL–% -slknj:t'

afx]s_, l;Gw'nL, bf]nvf,

cf]vn9'Ëf, ;f]n'v'Da', vf]6fª,

;'v]{t, afFs], / s}nfnL_

16 hgpTyfg ;fd'bflos

n3'ljQ ljQLo ;+:yf ln= a'6jn, ?kGb]xL 2067-07-23 2.88

!( lhNnf -s}nfnL, s~rgk'/,

afFs], alb{of, bfª, slknj:t',

?kGb]xL, gjnk/f;L, lrtjg, k;f{,

;'v]]{t, 88]Nw'/f, u'NdL_

17 jf]dL n3'ljQ ljQLo

;+:yf ln= e/tk'/, lrtjg 2068-11-25 10.11 /fli6«o :t/

18 nIdL n3'ljQ ljQLo

;+:yf ln=

dxf/fhu+h,

sf7df8f}+ 2069-02-22 24.20 /fli6«o :t/

19 l;len n3'ljQ ljQLo

;+:yf ln=

r"Rr]kf6L,

sf7df8f}+} 2069-03-21 11.41 /fli6«o :t/

20 dlxnf ;xofqf n3'ljQ

ljQLo ;+:yf ln=

lrtnfª,

dsjfgk'/ 2069-08-14 12.10 /fli6«o :t/

21 ls;fg dfOqmf]kmfOgfG;

ljQLo ;+:yf ln= nDsLr'xf, s}nfnL 2069-10-03 8.60

!)±% lhNnf -s}nfnL, c5fd,

afh'/f, aemfË, a}t8L, bfr'{nf,

sflnsf]6, x'Dnf, d'u', 8f]6L,

88]Nw'/f, b}n]v, ;Nofg, hfh/sf]6

/ h'Dnf_

22 ljho n3'ljQ ljQLo

;+:yf ln=

u}+8fsf]6,

gjnk/f;L 2069-12-15 19.48 /fli6«o :t/

23 PgPdla n3'ljQ ljQLo

;+:yf ln=

kf]v/f–x]Dhf,

sf:sL 2069-12-18 16.20 /fli6«o :t/

24

km/jf8{ sDo'lgl6

dfOqmf]kmfOgfG; ljQLo

;+:yf ln=

b'xjL–en'jf,

;'g;/L 2070-02-03 37.77 /fli6«o :t/

25 Unf]an cfO=Pd=O{=

n3'laQ ljQLo ;+:yf ln= a]]zLzx/, ndh'Ë 2070-02-05 11.05 /fli6«o :t/


56

26 dx'nL n3'ljQ ljQLo

;+:yf ln= auw'jf, ;Kt/L 2070-03-01 10.20

!)±% lhNnf -;Kt/L, l;/xf,

pbok'/, vf]6fª, ;'g;/L, ef]hk'/,

cf]vn9'Ëf, l;Gw'nL, wgs'6f,

/fd]5fk, t]x|y'd, ;+v'jf;ef,

;f]n'v'Da', ;nf{xL, dxf]Q/L_

27 ;"of]{bo n3'ljQ ljQLo

;+:yf ln=

k'tnLahf/,

:ofª\hf 2070-04-01 10.79

@# lhNnf -afUn'ª, DofUbL, kj{t,

:ofª\hf, dgfª, ndh'Ë, d':tfª,

u'NdL, Ko'7fg, /f]Nkf, gjnk/f;L

klZrd, slknj:t', ?kGb]xL, bfª,

afFs], alb{of, ;Nofg / gjnk/f;L

k"j{_

28 d]/f] n3'ljQ ljQLo ;+:yf

ln= a§f/, g'jfsf]6 2070-04-03 65.78 /fli6«o :t/

29 ;dtf n3'ljQ ljQLo

;+:yf ln= lkk|f, l;d/f 2070-05-09 6.07

!) lhNnf -af/f, /f}tx6, ;nf{xL,

dxf]Q/L, l;Gw'nL, k;f{, ;'g;/L,

wg'iff, pbok'/, lrtjg_

30 cf/P;l8;L n3'ljQ

ljQLo ;+:yf ln= a'6jn, ?kGb]xL 2070-05-26 63.35 /fli6«o :t/

31 ;fd'bflos n3'ljQ

ljQLo ;+:yf ln=

kfFrvfn,

sfe|]knf~rf]s 2071-03-01 10.00

$–!) lhNnf -l;Gw'kfNrf]s,

sfe|]knf~rf]s, bf]nvf, /fd]5fk,

;f]n'v'Da', cf]vn9'Ëf, g'jfsf]6,

vf]6fË, ef]hk'/ / ;+v'jf;ef _

32 g]zgn dfOs|f]kmfOgfG;

ljQLo ;+:yf ln= lgns07, wflbª 2071-03-18 15.09 /fli6«o :t/

33 g]kfn u|fdL0f ljsf;

n3'ljQ ljQLo ;+:yf ln= a'6jn, ?kGb]xL 2071-04-30* 92.42 /fli6«o :t/

34 g]kfn ;]jf n3'ljQ

ljQLo ;+:yf ln=

km6sl;nf ,

l;Gw'kfNrf]s 2071-07-09 6.00

!) lhNnf -l;Gw'kfNrf]s, /;'jf /

g'jfsf]6, sfe|]knf~rf]s, wflbª,

uf]/vf, ndh'ª, bf]nvf, ;f]n'v'Da',

l;Gw'nL_

35 pGgtL n3'ljQ ljQLo

;+:yf ln=

l;4fy{gu/,

?kGb]xL 2071-07-21 8.82

!)±% lhNnf -?kGb]xL, kfNkf,

Ko'7fg, slknj:t', c3f{vfFrL,

u'NdL, kj{t, afun'ª, DofUbL,

d':tfª, :ofª\hf, sf:sL, /f]Nkf,

;Nofg / ;'v]{t_

36 :jb]zL n3'ljQ ljQLo

;+:yf ln= O6x/L, ;'g;/L 2071-09-16 23.00 /fli6«o :t/

37 gf8]k n3'ljQ ljQLo

;+:yf ln= uh'/L, wflbª 2072-02-01 7.00 /fli6«o :t/

38 ;kf]6{ dfOqmf]kmfOgfG;

ljQLo ;+:yf ln= xfF;kf];f, O6x/L 2072-03-27 6.00

$–!) lhNnf -;'g;/L, t]x|y'd,

wgs'6f, kfFry/, ef]hk'/, pbok'/,

vf]6fª, l;Gw'nL, /fd]5fk /

dsjfgk'/_

39 cf/De n3'ljQ ljQLo

;+:yf ln=

pu|tf/f,

sfe|]knf~rf]s 2072-04-07 6.00

!)±% lhNnf -l;Gw'kfNrf]s,

g''jfsf]6, bf]nvf, /fd]5fk, l;Gw'nL,

cf]vn9'++uf, vf]6fª, ef]hk'/, t]x|y'd,

wgs'6f, sfe|]knf~rf]s, wflbª,

uf]/vf, tgx'F / sf:sL _

40 hg;]jL n3'ljQ ljQLo

;+:yf ln= s'Zdf, kj{t 2072-06-12 14.43

$–!) lhNnf -kj{t, afUn'ª,

DofUbL, u'NdL, ?s'd, /f]Nkf, sf:sL,

tgx'F, nDh'Ë / uf]/vf_

41 rf}tf/L n3'ljQ ljQLo

;+:yf ln= a'6jn, ?kGb]xL 2072-09-19 18.60

!)±% lhNnf -gjnk/f;L, ?kGb]xL,

slknj:t', u'NdL, c3f{vfFrL, kfNkf,

/f]Nkf, bfª / ;Nofg, k"jL{ ?s'd,

klZrd ?s'd, hfh/sf]6, ;'v]{t,

:ofª\hf_


57

42 3f]8L3f]8f n3'ljQ ljQLo

;+:yf ln=

>Lk'/ a]nf}/L,

s~rgk'/ 2073-02-30 2.76

$–!) lhNnf -s}nfnL, s~rgk'/,

afFs], alb{of, bfª, ;'v]{t, 8f]6L,

88]Nw'/f, a}t8L, bfr'{nf_

43 cfzf n3'ljQ ljQLo

;+:yf ln= dbgk'/, g'jfsf]6 2073-05-13 20.74 /fli6«o :t/

44 g]kfn Pu|f] n3'ljQ

ljQLo ;+:yf ln= kf]v/f, sf:sL 2073-06-04 4.98

$–!) lhNnf -sf:sL, kj{t,

afUn'ª, u'NdL, Ko'7fg, /f]Nkf, tgx'F,

;Nofg, kfNkf / nDh'Ë_

45 /fdf/f]zg n3'ljQ ljQLo

;+:yf ln= d+un;]g, c5fd 2073-06-06 1.34

$–!) lhNnf -c5fd, 88]Nw'/f,

8f]6L, aemfª, afh'/f, s}nfnL,

h'Dnf, sflnsf]6, b}n]v / ;'v]{t _

46 lqmPl6e n3'ljQ ljQLo

;+:yf ln= k|tfkk'/, s}nfnL 2073-06-09 3.50

$–!) lhNnf -s}nfnL, s~rgk'/,

alb{of, ;'v]{t, 8f]6L, c5fd,

sflnsf]6, afh'/f, bfr'{nf / aemfª_

47 u'/fFz n3'ljQ ljQLo

;+:yf ln=

wgs'6fahf/,

wgs'6f 2073-08-01 7.75

$–!) lhNnf -tfKn]h'Ë, kfFry/,

Onfd, t]]x|y'd, wgs'6f, ;+v'jf;ef,

ef]hk'/, df]/Ë, ;'g;/L /

cf]vn9'Ëf_

48 u0fklt n3'ljQ ljQLo

;+:yf ln=

b'n]uf}8f

-z'Snu08sL_, tgx'F 2073-08-24 10.35 /fli6«o :t/

49 OlGkmlg6L n3'ljQ ljQLo

;+:yf ln

u}+8fsf]6,

gjnk/f;L 2073-10-07 20.74 /fli6«o :t/

50 cfFlwvf]nf n3'ljQ ljQLo

;+:yf ln= eL/sf]6, :ofª\hf 2073-11-01 10.00

$–!) lhNnf -:ofªhf, sf:sL,

ndh'ª, tgxF', gjnk/f;L, ?kGb]xL,

kfNkf, c3f{vfFrL, u'NdL /

slknj:t'_

51 :jfledfg n3'ljQ ljQLo

;+:yf ln ltnf]Qdf, ?kGb]xL 2074-02-08 6.19

$–!) lhNnf -?kGb]xL, u'NdL,

/f]Nkf, ;Nofg, :ofª\hf, kfNkf,

c3f{vfFrL, gjnk/f;L, slknj:t'

/ Ko'7fg_

52 :kz{ n3'ljQ ljQLo

;+:yf ln=

kf]v/f n]vgfy,

sf:sL 2074-03-29 8.30

$–!) lhNnf -sf:sL, afun'ª,

DofUbL, ndh'ª, tgxF', gjnk/f;L,

kj{t, u'NdL, c3f{vfFrL / uf]/vf_

53 ;a}sf] n3'ljQ ljQLo

;+:yf ln= aGbLk'/, tgx"F 2074-03-30 11.20 /fli6«o :t/

54 ;fwgf n3'ljQ ljQLo

;+:yf ln= uf]vf{, uf]vf{ 2074-07-13 7.35

$–!) lhNnf -

uf]/vf,ndh''ª,tgxF',wflbª,dgfª,ds

jfgk'/,sf:sL, DofUbL,afUn'ª /

kj{t_

55 PgcfO{;L Pl;of n3'ljQ

ljQLo ;+:yf ln=

e]/Ldflnsf,

hfh/sf]6 2074-08-05 100.45 /fli6«o :t/

56 ;f/yL n3'ljQ ljQLo

;+:yf ln= Jof;, tgx"F 2074-08-05 7.00

$–!) lhNnf -tgxF', wflbª,

dsjfgk'/, kj{t, af/f, k;f{,

gjnk/f;L, ?kGb]xL, uf]vf{ /

ndh'Ë_

57 gful/s n3'ljQ ljQLo

;+:yf ln= ag]kf, sfe|] 2074-08-28 7.00

$–!) lhNnf -sfe|]knf~rf]s,

l;Gw'kfNrf]s, g''jfsf]6, bf]nvf,

/fd]5fk, l;Gw'nL, uf]/vf, wflbª,

ndh'ª / tgx'F _

58 lqnf]s n3'ljQ ljQLo

;+:yf ln=

;'gjn,

gjnk/f;L 2074-10-11 6.10

$–!) lhNnf -uf]vf{, ndh'ª,

u'NdL, c3f{vfFrL, kfNkf, tgx'F,

:ofª\hf, sf:sL, slknj:t' /

gjnk/f;L_


58

59 dgsfdgf n3'ljQ ljQLo

;+:yf ln=

l;4fy{gu/,

?kGb]xL 2074-11-06 4.55

$–!) lhNnf -?kGb]xL, slknj:t',

:ofª\hf, kfNkf, u['NdL, c3f{vfFrL_

60 ;xsfo{ n3'ljQ ljQLo

;+:yf ln= xl/jg, ;nf{xL 2074-10-18 1.40

$–!) lhNnf -;nf{xL, /f}tx6,

dxf]Q/L, pbok'/, l;Gw'nL, /fd]5fk,

bf]nvf, cf]vn9'Ëf, vf]6fª /

;f]n'v'Da'_

61 ;hLnf] n3'ljQ ljQLo

;+:yf ln= uf]vf{, uf]vf{ 2074-10-24 14.00 /fli6«o:t/

62 ;Tojlt n3'ljQ ljQLo

;+:yf ln=

a'4e"ld,

slknj:t' 2074-12-09 1.58

$–!) lhNnf -gjnk/f;L, ?kGb]xL,

slknj:t', c3f{vfFrL, u'NdL, kfNkf,

/f]Nkf, ;Nofg, Ko'7fg, hfh/sf]6_

63 a'4Hof]lt n3'ljQ ljQLo

;+:yf ln=

n'lDagL ;f+:s[lts,

?kGb]xL 2075-03-06 1.20

$–!) lhNnf -kfNkf, c3f{vfFrL,

u'NdL, afun'ª, ?kGb]xL,

gjnk/f;L, slknj:t', d':tfª,

DofUbL, ?s'd_

64 ;dfh n3'ljQ ljQLo

;+:yf ln= dn+ujf, ;nf{xL 2075-01-02 1.14

!–# lhNnf -wg'iff, ;nf{xL,

dxf]Q/L_

65 lbJo n3'ljQ ljQLo

;+:yf ln=

gdf]a'4,

sfe|]knf~rf]s 2075-04-23 7.70 /fli6«o:t/

66 :j]8f n3'ljQ ljQLo

;+:yf ln= w'lga];L, wflbª 2075-06-11 1.38

$–!) lhNnf -sf7df8f}+, wflbª,

uf]/vf, ndh'ª, tgx'F', af/f, k;f{,

lrtjg, gjnk/f;L, ?kGb]xL_

67 u|fld0f :jod;]js

n3'ljQ ljQLo ;+:yf ln= xl/jg, ;nf{xL 2075-06-15 4.20 k|b]z:t/ -k|b]z g+= @_

68 dlxnf n3'ljQ ljQLo

;+:yf ln=

ag]kf,

sfe|]knf~rf]s 2075-07-01 6.00 /fli6«o:t/

69 dfg'lif n3'ljQ ljQLo

;+:yf ln=

ag]kf

sfe|]knf~rf]s 2075-08-01 7.00 /fli6«o:t/

70 cfbz{ n3'ljQ ljQLo

;+:yf ln=

ag]kf,

sfe|]knf~rf]s 2075-09-01 1.40 k|b]z:t/ -k|b]z g+= #_

71 o'lgs g]kfn n3'ljQ

ljQLo ;+:yf ln= sf]xnk'/, afFs], 2075-09-01 6.30

$–!) lhNnf -alb{of, afFs],

s}nfnL, sGrgk'/, bfª, slknj:t',

?kGb]xL, gjnk/f;L, ;'v]{t,

88]Nw'/f_

72 :df6{ n3'ljQ ljQLo

;+:yf ln= 3f]/fxL, bfª 2075-10-27 1.40

$–!) lhNnf -bfª, Ko'7fg, /f]Nkf,

?s'd, ;Nofg, afFs], alb{of,

s}nfnL_

73 dlxnf ;fd'bflos

n3'ljQ ljQLo ;+:yf ln= 3f]/fxL, bfª 2075-11-15 4.20

!) lhNnf -bfª, Ko'7fg, /f]Nkf,

?s'd, ;Nofg, afFs], alb{of,

s}nfnL, slknj:t', ?kGb]xL_

74 hfNkf n3'ljQ ljQLo

;+:yf ln= kf]v/f, sf:sL 2075-12-01 7.00

!) lhNnf -sf:sL, tgx'F, nDh'ª,

uf]/vf, :ofª\hf, bflbª, lrtjg,

gjnk/f;L, ?kGb]xL, kfNkf_

75 ;Ne n3'ljQ ljQLo

;+:yf ln= wgs'6f 2075-11-01 4.20 k|b]z:t/ -k|b]z g+= !_

76 /fi6« pTyfg n3'ljQ

ljQLo ;+:yf ln=

ag]kf,

sfe|]knf~rf]s 2075-11-08 17.50 /fli6«o:t/

77 jLg n3'ljQ ljQLo ;+:yf

ln= ulN5, wflbª 2075-12-25 1.46 k|b]z:t/ -k|b]z g+= #_

78 pksf/ n3'ljQ ljQLo

;+:yf ln= sf]xnk'/, afFs] 2075-12-11 4.20 k|b]z:t/ -k|b]z g+= &_

79 wf}nflul/ n3'ljQ ljQLo

;+:yf ln= afUn'ª 2075-11-07 7.00 /fli6«o:t/


59

* dh{/ kZrft\sf] ;+rfng ldlt .

;f];n cku|]8 Og k|f]u |]; ckm Ph's]zgn l/hg, t'n;Lk'/, bfËn] Ohfhtkq k |fKt u/L sf/f]af/ ;+rfng ug]{ k|lqmofdf /x]sf] .

-%_ cGo ;+:yf

qm=;+= ;+:yfsf] gfd sfof{no ;Dks{ sfof{no :jLs[lt k|bfg ePsf] ldlt

1 /fli6«o ;xsf/L a}+s ln= s'k08f]n, nlntk'/ afg]Zj/, sf7df8f}+ 2067-04-04 2 >L dz/]s a}+s kL P; ;L b''aO{ o'PO{ yfkfynL, sf7df8f}+ 2067-06-26

3 hnljB't nufgL tyf ljsf; sDkgL

ln= aa/dxn, sf7df8f}+ aa/dxn, sf7df8f}+} 2069-03-26

4 cf]DgL k|f=ln=$ cfbz{gu/, aL/u+h cfbz{gu/, aL/u+h 2071-01-24

5 x'nf; OGe]i6d]06 k|f=ln=$ u0faxfn, sf7df8f}+ u0faxfn, sf7df8f}+ 2071-04-18

6 l;k|bL xfo/ kr]{h kf|=ln=$ yfkfynL, sf7df8f}+ yfkfynL, sf7df8f}+ 2071-07-20

7 Pd=P=8An"= Oge]i6d]06 k|f=ln=$ lj/f6gu/, df]/ª 6]s', sf7df8f}+ 2071-09-30

8 atf; OGe]i6d]06 sDkgL k|f=ln=$ kf]v/f, sf:sL u}/Lwf/f, sf7df8f}+ 2071-10-21

9 :ofsf/ OGe]i6d]06 sDkgL k|f=ln=$ sflGtky, sf7df8f}+ sflGtky, sf7df8f}+ 2073-03-10

10 hubDaf qm]l86 P08 OGe]i6d]06

k|f=ln=$

gS;fn, sf7df8f}+ gS;fn, sf7df8f}+ 2073-09-17

11 bf]xf a}+s bf]xf, stf/ yfkfynL sf7df8f}+ 2074-01-11 $ xfo/ kr]{h sf/f]af/ ug]{ k|of]hgsf] nflu .

-^_ k"jf{wf/ ljsf; a}+s

qm=;+= gfd S]Gb|Lo sfof{no ;+rfng ldlt r'Qmf k'FhL @)&^

c;f/sf] cfwf/df sfo{If]q

1 g]kfn k"jf{wf/ a}+s ln= gofF afg]Zj/, sf7df8f}+ 2075-11-27 2000.00 /fli6«o:t/

80 ;LjfO{;L g]kfn n3'ljQ

ljQLo ;+:yf ln= afUn'ª 2075-12-01 7.00 /fli6«o:t/

81 g]:8f] ;d[4 n3'ljQ

ljQLo ;+:yf ln= s':df, kj{t 2075-11-21 7.00 /fli6«o:t/

82 :jl:ts n3'ljQ ljQLo

;+:yf ln= nfxfg, l;/fxf 2075-12-12 1.20 k|b]z:t/ -k|b]z g+= @_

83 ul/aL Go"gLs/0f n3'ljQ

ljQLo ;+:yf ln= /fhlj/fh, ;Kt/L 2075-11-27 1.40 k|b]z:t/ -k|b]z g+= @_

84 z[hglzn n3'ljQ ljQLo

;+:yf ln= uf]nahf/, l;/fxf 2075-12-01 7.00 /fli6«o:t/

85 Pgcf/Pg n3'ljQ ljQLo

;+:yf ln= wgu9L, s}nfnL 2075-11-13 14.07 /fli6«o:t/

86 lhjg ljsf; n3'ljQ

ljQLo ;+:yf ln= s6fx/L, df]/ª 2075-11-16 14.00 /fli6«o:t/

87 3/]n' n3'ljQ ljQLo

;+:yf ln=

ag]kf,

sfe|]knf~rf]s 2075-11-28 7.04 /fli6«o:t/

88 hgsk'/ n3'ljQ ljQLo

;+:yf ln=

hgsk'/wfd,

wg'iff 2075-12-01 3.48 k|b]z:t/ -k|b]z g+= @_

89 aLkL8An' n3'ljQ ljQLo

;+:yf ln=

ag]kf

sfe|]knf~rf]s 2076-01-02 2.03 k|b]z:t/ -k|b]z g+= #_

90 cfTdlge{/ n3'ljQ ljQLo

;+:yf ln= 3f]/fxL, bfª 2076-01-02 4.20 k|b]z:t/ -k|b]z g+= %_

efu

@

g]kfn /fi6« a}+ssf] sfdsf/afxL

cfly{s jif{ @)&%÷&^ sf] df}lb|s gLlt ^!

/fi6« C0f Joj:yfkg ^$

ljQLo If]q ;'wf/, ljQLo kx'“r lj:tf/ tyf lgodg ^^

u|fdL0f :jfjnDag sf]if tyf n3'ljQ ;DaGwL cGo kl/of]hgf &)

a}+s tyf ljQLo ;+:yf ;'kl/j]If0f &@

ljb]zL ljlgdo Joj:yfkg &%

d'b|f Joj:yfkg &(

hgzlQm Joj:yfkg *)

ljljw *@

tflnsfx? ()

cg';"rLx? (*


efu

@ g]kfn /fi6« a}+ssf] sfdsf/afxL

cfly{s jif{ @)&%÷&^ sf] df}lb|s gLlt

2=1 g]kfn /fi6« a}+s P]g, @)%* adf]lhd cfly{s :yfloTj / cy{tGqsf] lbuf] ljsf;sf] lgldQ d"No /

zf]wgfGt/ l:y/tf sfod ub}{ ljQLo ;]jfsf] kx'Fr clej[l4 / a}+lsË tyf ljQLo If]qsf] :yfloTj

sfod u/L cfly{s j[l4df ;xof]u k'¥ofpg] p2]Zosf ;fy o; a}+sn] df}lb|s gLlt th'{df Pjd\

sfof{Gjog ub}{ cfPsf] 5 . o;sf nflu t/ntfsf] k|efjsf/L Joj:yfkg ug]{, ljQLo ;fwgnfO{

k|lt:kwL{ agfpFb} pTkfbgzLn pkof]udf yk k|f]T;fxg ug]{, ljb]zL ljlgdo ;l~rlt Joj:yfkg

k|efjsf/L agfpg] / ljQLo ;]jfdf kx'Fr lj:tf/ ug]{ nufotsf sfo{df hf]8 lb+b} cfPsf] 5 .

2=2 ;dli6ut cfly{s :yfloTj sfod ub}{ ;/sf/sf] nlIft cfly{s j[l4nfO{ ;xof]u k'¥ofpg g]kfn

;/sf/sf] ah]6df plNnlvt gLlt tyf sfo{qmdx?;Fu ;d]t tfbfTDotf x'g] u/L cfly{s jif{

@)&%÷&^ sf] df}lb|s gLlt @)&% c;f/ @& ut] ;fj{hlgs ul/Psf] lyof] .

2=3 df}lb|s gLlt @)&%÷&^ sf] k|yd q}dfl;s ;dLIff @)&% d+l;/ !! ut], c4{jflif{s ;dLIff @)&%

kmfu'g ^ ut] / t];|f] q}dfl;s ;dLIff @)&^ h]7 ( ut] ;fj{hlgs ul/Psf] lyof] . @)&%÷&^ sf]

df}lb|s gLltsf] jflif{s ;dLIffsf] ;fy} @)&^÷&& sf] df}lb|s gLlt @)&^ ;fpg * df ;fj{hlgs

ul/Psf] lyof] .

p2]Zo tyf nIox?

2=4 cfly{s lqmofsnfksf] lj:tf/;Fu} dfu kIfaf6 d'b|f:kmLlt tyf afXo If]q :yfloTjdf k|lts"n k|efj

kg{ glbg pko'Qm df}lb|s Joj:yfkg ug]{, nlIft cfly{s j[l4b/nfO{ ;xhLs/0f ug{ /f]huf/L k|j4{g /

pBdzLntf ljsf; tyf k|fyldstfk|fKt If]qtk{m ljQLo ;fwg kl/rfng ug]{ df}lb|s gLltsf k|d'v

p2]Zo /x]sf lyP .

2=5 cfly{s jif{ @)&%÷&^ df jflif{s cf};t pkef]Qmf d'b|f:kmLltb/nfO{ ^=% k|ltztleq sfod /fVg]

df}lb|s gLltsf] nIo /x]sf] lyof] . o;sf cltl/Qm slDtdf * dlxgfsf] j:t' tyf ;]jfsf] cfoft

wfGg kof{Kt x'g] ljb]zL ljlgdo ;l~rlt sfod ug]{ tyf * k|ltztsf] nlIft cfly{s j[l4nfO{

;xof]u k'¥ofpg cfjZos df}lb|s t/ntf Joj:yfkg ug]{ nIo df}lb|s gLltsf] /x]sf] lyof] .

2=6 cfly{s jif{ @)&%÷&^ df s[lif pTkfbgdf j[l4, phf{ pknAwtfdf ePsf] lj:tf/, ko{6s cfudgdf

ePsf] j[l4 tyf cf}Bf]lus jftfj/0fdf cfPsf] ;xhtfsf sf/0f s'n ufx{:Yo pTkfbgsf] j[l4b/ &=!

k|ltzt sfod x'g ;Sof] . cfGtl/s pTkfbg j[l4, ;xh cfk"lt{ Joj:yfkg / cGt/f{li6«o hutdf

;d]t Go"g d"Noj[l4 /x]sf] sf/0f ;dLIff jif{df jflif{s cf};t d'b|f:kmLltb/ $=^ k|ltztdf ;Lldt

/Xof] . ;dLIff jif{df pRr cfoftsf sf/0f zf]wgfGt/ ?= ^& ca{ $) s/f]8n] 3f6fdf /Xof] . @)&^

c;f/ d;fGtdf a}+lsË If]q;Fu /x]sf] ljb]zL ljlgdo ;l~rlt &=* dlxgfsf] j:t' tyf ;]jfsf] cfoft

wfGg] :t/df /xof]] .


62

tflnsf @=! M d'b|f:kmLlt tyf zf]wgfGt/ art

@)&#÷&$ @)&$÷&% @)&%÷&^

nIo oyfy{

jflif{s cf};t d'b|f:kmLlt -k|ltztdf_ 4.5 4.2 6.5 4.6 zf]wgfGt/ l:ylt -?= ca{df_ -±art÷–3f6f_ 82.1 0.96 14 -67.4

df}lb|s gLltsf] cGtl/d tyf ;+rfng nIo

2=7 cfly{s jif{ @)&%÷&^ sf] df}lb|s gLltn] Eff/tLo d'b|f;Fusf] l:y/ ljlgdob/nfO{ df}lb|s gLltsf]

c+s'zsf] ?kdf / d"No l:y/tfnfO{ k|fylds nIosf] ?kdf lg/Gt/tf lbPsf] lyof] . nlIft cfly{s

j[l4b/ xfl;n ug]{ qmddf :yfgLo, k|b]z / ;+3Lo ;/sf/af6 x'g] vr{ nufot cfGtl/s / cGt/f{li6«o

cfly{s kl/b[ZonfO{ dWogh/ u/L df}lb|s gLltsf] p2]Zo tyf nIox? lgwf{/0f ul/Psf] lyof] . pQm

nIox? k|flKtsf nflu df}lb|s gLltn] lj:t[t d'b|fk|bfosf] j[l4b/nfO{ cGtl/d nIo Pjd\ a}+s tyf

ljQLo ;+:yfx?sf] clws t/ntfnfO{ ;~rfng nIosf] ?kdf lg/Gt/tf lbPsf] lyof] .

2=8 cfly{s jif{ @)&%÷&^ df !* k|ltztn] j[l4 x'g] k|If]k0f ul/Psf] lj:t[t d'b|fk|bfo !%=* k|ltztn]

j[l4 eof] . To;}u/L, s'n cfGtl/s shf{ @@=% k|ltztn] j[l4 x'g] k|If]k0f ul/Psf]df @!=$ k|ltzt /

lghL If]qk{msf] shf{ @) k|ltztn] j[l4 x'g] k|If]k0f ul/Psf]df !(=! k|ltztn] j[l4 eof] -tflnsf

@=@_ .

tflnsf @=@ M d'b|fk|bfo tyf cfGtl/s shf{

@)&#÷&$ @)&$÷&% @)&%÷&^

nIo oyfy{

lj:t[t d'b|fk|bfosf] j[l4b/ -k|ltztdf_ 15.5 19.4 18 15.8 ;+s'lrt d'b|fk|bfosf] j[l4b/ -k|ltztdf_ 13.1 17.6 13.6 8.6 cfGtl/s shf{sf] j[l4b/ -k|ltztdf_ 20.6 26.5 22.5 21.4 lghL If]qtk{msf] shf{sf] j[l4b/ -k|ltztdf_ 18.0 22.3 20 19.1

df}lb|s gLltsf pks/0fx?

2=9 cfly{s jif{ @)&%÷&^ sf] df}lb|s gLltsf] sfo{lbzf / ;f] cg'?ksf] cfly{s tyf df}lb|s nIo xfl;n

ug{ ;xh x'g] u/L df}lb|s gLltsf ;+rfng nIo tyf pks/0fx? rog ul/Psf lyP . a}lsË If]qsf]

t/ntfdf x'g] ptf/ r9fjnfO{ Go"gLs/0f ub}{ Aofhb/ :yfloTj sfod ug]{ / df}lb|s Joj:yfkgnfO{

cfw'lgsLs/0f ug]{ p2]Zon] o; a}+sn] Aofhb/ sl/8f]/sf ljBdfg b/x?nfO{ kl/jt{g u/L tNnf]

;Ldf # k|ltztaf6 #=% k|ltzt / dflyNnf] ;Ldf & k|ltztaf6 ^=% k|ltzt sfod ul/Psf] lyof] .

gLltut b/sf] ?kdf /x]sf] b'O{ xKtf cjlwsf] l/kf] b/nfO{ eg] % k|ltztdf oyfjt\ /flvPsf] lyof] .

2=10 a}+s tyf ljQLo ;+:yfx?n] sfod ug'{kg]{ clgjfo{ gub cg'kft jfl0fHo a}+ssf] nflu ^ k|ltzt,

ljsf; a}+ssf] nflu % k|ltzt / ljQ sDkgLsf] nflu $ k|ltzt /x]sf]df jfl0fHo a}+s, ljsf; a}+s /

ljQ sDkgLx?n] ;d]t $ k|ltzt sfod ug'{kg]{ Joj:yf ul/Psf] lyof] . To;}u/L, j}wflgs t/ntf

cg'kft jfl0fHo a}+sx?sf nflu !@ k|ltztaf6 !) k|ltzt, ljsf; a}+ssf nflu ( k|ltztaf6 *

k|ltzt / ljQ sDkgLx?sf nflu * k|ltztaf6 & k|ltzt sfod ul/Psf] lyof] . clGtd C0fbftf

;'ljwf tyf ;'/If0fkqx?sf] l8isfp06 ug]{ k|of]hgsf] nflu k|of]u ul/g] a}+sb/nfO{ & k|ltztaf6 ^=%

k|ltzt sfod ul/Psf] lyof] .


63

tflnsf @=# M a}+s tyf ljQLo ;+:yfn] sfod ug'{kg]{ clgjfo{ gub cg'kft /

j}wflgs t/ntf cg'kft -k|ltztdf_

zLif{s @)&#÷&$ @)&$÷&% @)&%÷&^ clgjfo{ gub cg'kft

jfl0fHo a}+s

ljsf; a}+s

ljQ sDkgL

^=)

%=)

$=)

^=)

%=)

$=)

$=)

$=)

$=)

j}wflgs t/ntf cg'kft

jfl0fHo a}+s

ljsf; a}+s

ljQ sDkgL

!@=)

(=)

*=)

!@=)

(=)

*=)

!)=)

*=)

&=)

2=11 pRr cfly{s j[l4sf] nflu afXo ;fwg cfslif{t ug{ jfl0fHo a}+s tyf n3'ljQ ljQLo ;+:yfn] cfˆgf]

k|fylds k'FhLsf] @% k|ltzt;Dd ljb]zaf6 C0f Nofpg ;Sg] Joj:yf ul/Psf] lyof] . df}lb|s gLltsf]

c4{–jflif{s ;dLIffdfkm{t jfl0fHo a}+s, ljsf; a}+s / ljQ sDkgLx?n] ljb]zaf6 cfˆgf] k|fylds

k'FhLsf] ztk|ltzt;Dd ljb]zL d'b|fdf C0f lng kfpg] Joj:yf ul/of] .

2=12 k"jf{wf/sf kl/of]hgfx?df lelqg] ljb]zL nufgLnfO{ o; a}+sdf 5'§} sf]ifdf hDdf u/L x]lhª ;'ljwf

pknAw u/fpg] gLltut Joj:yf ul/of] .

2=13 jfl0fHo a}+sx?n] cfˆgf] s'n shf{sf] Go"gtd @% k|ltzt k|fyldstfk |fKt If]qdf k|jfx ug'{kg]{

Joj:yfnfO{ kl/dfh{g u/L s[lif If]qdf Go"gtd !) k|ltzt / phf{ tyf ko{6g If]qdf Go"gtd !%

k|ltzt shf{ k|jfx ug'{kg]{ Joj:yf ul/of] .

2=14 jfl0fHo a}+s, ljsf; a}+s tyf ljQ sDkgLx?n] cfˆgf] s'n shf{ nufgLsf] qmdzM % k|ltzt, $=%

k|ltzt / $ k|ltzt ljkGg ju{df nufgL ug'{kg]{ Joj:yfnfO{ kl/dfh{g u/L tLg} ju{sf ;+:yfx?sf

nflu o:tf] shf{sf] Go"gtd ;Ldf % k|ltzt sfod ul/of] .

2=15 a}+s tyf ljQLo ;+:yfx?n] cfˆgf] s'n lgIf]ksf] Ps ;+ul7t ;+:yfaf6 a9Ldf @) k|ltzt lgIf]k

;+sng ug{ ;Sg] ;LdfnfO{ !% k|ltzt sfod ul/of] .

2=16 a}+s tyf ljQLo ;+:yfx?n] bL3{sfnLg C0fkq hf/L ug{;Sg] / o;af6 kl/rfng x'g] /sdnfO{

shf{÷s'n ljQLo ;|f]t u0fgfdf ;|f]tdf ;dfj]z ug]{ Joj:yf ul/of] .

2=17 jfl0fHo a}+sx?n] @)&^ c;f/;Dd shf{ / lgIf]kaLrsf] Aofhb/ cGt/ $=% k|ltzt sfod ug'{kg]{

Joj:yf ul/of] .

2=18 g]kfn ;/sf/n] pTkfbg tyf pBdzLntfnfO{ k|f]T;fxg ug{ æ;x'lnotk"0f{ shf{sf nflu Aofh cg'bfg

;DjGwL PsLs[t sfo{ljlw, @)&%Æ hf/L u/L ;ft k|sf/sf shf{df ;x'lnot k|bfg ug]{ Joj:yf

ul/of] . @)&^ c;f/ d;fGt;Dddf o; adf]lhd k|jfx ul/Psf] shf{dWo] s[lif tyf kz'k+IfL Joj;fo

shf{ cGtu{t !&,@)# hgf C0fLsf] ?= #@ ca{ !( s/f]8 shf{ aSof}tf /x]sf] 5 . To;}u/L, cGo

If]qtkm{ !)(@ C0fLnfO{ ?= ^# s/f]8 @) nfv shf{ k|jfx ePsf] 5 . g]kfn ;/sf/n] ;x'lnotk"0f{

shf{sf nflu s'n ?= ! ca{ @% s/f]8 Aofh cg'bfg k|bfg u/]sf] 5 .


64

/fi6« C0f Joj:yfkg

lgisf;g tyf Joj:yfkg

2=19 g]kfn /fi6« a}+s, /fi6« C0f Joj:yfkg ljefun] /fi6« C0f P]g, @)%(, /fi6« C0f lgodfjnL, @)%(

-bf];|f] ;+zf]wg_, C0fkqsf] k|fylds tyf bf];|f] ahf/ Joj:yfkg lgodfjnL, @)^!, /fi6« C0f

Joj:yfkg dfu{bz{g, @)&$ / g]kfn /fi6« a}+s v'nf ahf/ sf/f]af/ ljlgodfjnL, @)&! nufotsf

Joj:yf cg'?k g]kfn ;/sf/sf] cfGtl/s C0f p7fpg], ;f]sf] Joj:yfkg ug]{ / o; a}+sn] ;/sf/L

C0fkqnfO{ t/ntf tyf df}lb |s Joj:yfkg ug]{ pks/0fsf] ?kdf k |of]u ub}{ cfO/x]sf] 5 .

2=20 g]kfn ;/sf/sf] k|To]s cfly{s jif{sf] ah]6df Joj:yf eP adf]lhdsf] cfGtl/s C0f p7fpg /fi6«

C0f p7fpg] P]g, @)%( kfl/t ePkZrft\ g]kfn ;/sf/af6 :jLs[t jflif{s cfGtl/s C0f lgisf;g

tflnsf / af]nsaf]n tflnsf adf]lhd cfGtl/s C0f kl/rfng ul/+b} cfPsf] 5 .

2=21 g]kfn ;/sf/sf] tkm{af6 cfGtl/s C0f p7fpg] k|of]hgfy{ g]kfn /fi6« a}+sn] xfn 6«]h/L lan, ljsf;

C0fkq, gful/s artkq, /fli6«o artkq / j}b]lzs /f]huf/ artkqsf] lgisf;g ub}{ cfPsf] 5 .

6]«h/L laN;

2=22 cfly{s jif{ @)&%÷&^ df ?= * ca{sf] (! lbg], ?= & ca{ *% s/f]8 %) nfvsf] !*@ lbg] tyf

?= !) ca{ %* s/f]8sf] #^$ lbg] u/L s'n ?= @^ ca{ $# s/f]8 %) nfvsf] 6]«h/L lan hf/L eof] .

To;}u/L, ljutdf lgisfzg eO{ @)&^ c;f/ d;fGt;Dddf e'QmfgL x'g afFsL ?= #!% ca{ ($

s/f]8sf] 6]«h/L lansf] e'QmfgL cjlw cg';f/ k6s–k6s u/L gjLs/0f ul/of] . ;dLIff cjlwdf

?= @$ ca{ $( s/f]8sf] 6]«h/L lan g]kfn ;/sf/af6 e'QmfgL ePsf] 5 .

ljsf; C0fkq

2=23 cfly{s jif{ @)&%÷&^ df ?= ^( ca{ ($ s/f]8 &) nfvsf] ljsf; C0fkq hf/L ul/Psf] 5 . 8r

af]nsaf]n ljlwaf6 lgwf{l/t Aofhb/sf] cfwf/df ljsf; C0fkq lgisfzg ug]{ k4ltcg'?k pQm

cjlwdf tL ljsf; C0fkq Hff/L ul/Psf] xf] . cfly{s jif{ @)&%÷&^ sf] cGTo;Dddf e'QmfgL

x'g afFsL ljsf; C0fkq ?= @(& ca{ #% s/f]8 /x]sf] 5 . e'QmfgL x'g afFsL ljsf; C0fkqsf]

e'QmfgL cjlw % jif{b]lv !% jif{;Dd /x]sf] 5 . cfly{s jif{ @)&%÷&^ df hf/L ePsf ljsf;

C0fkqsf] ljj/0f tflnsf ! df pNn]v ul/Psf] 5 .

tflnsf @=$ M ljsf; C0fkq lgisf;g

qm=;= ljsf; C0fkq

cjlw

-jif{_

lgisflzt /sd

-?= s/f]8df_

Jofhb/

-k|ltzt_

1 2081"c" 5 1200.00 6.19

2 2082"c" 6 800.00 6.33

3 2083"b" 7 711.20 6.5

4 2084"c" 8 1100.00 5.99

5 2085"c" 9 800.00 6.5

6 2086"c" 10 600.00 6.49

7 2087"b" 11 600.00 6.48

8 2089"b" 13 509.50 6.5

9 2090 14 674.00 6.5

s'n /sd 6994.70 6.34


65

gful/s artkq÷/fli6«o artkq÷j}b]lzs /f]huf/ artkq

2=24 cfly{s jif{ @)&%÷&^ df gful/s artkqsf] gofF lgisfzg ul/Pg . @)&% c;f/ d;fGtdf ?= *

ca{ &! s/f]8 ^# nfv a/fa/sf] gful/s artkq e'QmfgL x'g afFsL /x]sf]df cfly{s jif{ @)&%÷&^

df ?= #$ s/f]8 @ nfv e'QmfgL eO{ @)&^ c;f/ d;fGtdf ?= * ca{ #& s/f]8 ^@ nfv a/fa/sf]

gful/s artkq e'QmfgL x'g afFsL /x]sf] 5 .

2=25 cfly{s jif{ @)&%÷&^ df /fli6«o artkqsf] gofF lgisfzg ul/Pg . @)&% c;f/ d;fGtdf ?=()

s/f]8 ^% nfv a/fa/sf] /fli6«o artkqsf] e'QmfgL ug{ afFsL /x]sf]df pQm cfly{s jif{sf]

cGTo;Dddf ;a} /fli6«o artkqx?sf] e'QmfgL ul/of] .

2=26 cfly{s jif{ @)&%÷&^ df j}b]lzs /f]huf/ artkqsf] gofF lgisfzg ul/Pg . @)&% c;f/

d;fGtdf ?= %@ s/f]8 *) nfv a/fa/sf] j}b]lzs /f]huf/ artkqsf] e'QmfgL x'g afFsL /x]sf]df

cfly{s jif{ @)&%÷&^ df ?= & s/f]8 ^$ nfv e'QmfgL eO{ @)&^ c;f/ d;fGtdf ?= $% s/f]8 !%

nfvsf] j}b]lzs /f]huf/ artkqsf] e'QmfgL x'g afFsL /x]sf] 5 .

v'b cfGtl/s C0f lgisf;g

2=27 cfly{s jif{ @)&%÷&^ df ljljw pks/0fdfk{mt\ ?= (^ ca{ #* s/f]8 @) nfv a/fa/sf] s'n

cfGtl/s C0f p7fOof] eg] ?= #$ ca{ #! s/f]8 #! nfv e'QmfgL ul/of] . cfly{s jif{ @)&%÷&^ df

?= ^@ ca{ ^ s/f]8 *( nfv a/fa/sf] v'b cfGtl/s C0f lgisf;g ePsf] 5 .

tflnsf @=% M v'b cfGtl/s C0f kl/rfng

ljj/0f

C0f kl/rfng -?= s/f]8df_ s'n ufx{:Yo pTkfbg;Fusf] cg'kft

-k|ltzt_

2073/74 2074/75 2075/76 2073/74 2074/75 2075/76

-s_ s'n lgisf;g 8833.78 14475.09 9638.20 3.40 4.81 2.78

6«]h/L laN; 3300.00 7195.87 2643.50 1.27 2.39 0.76

ljsf; C0fkq 5500.00 7200.00 6994.70 2.12 2.39 2.02

/fli6«o artkq 0.00 0.00 0.00 0.00 0.00 0.00

gful/s artkq 28.57 75.11 0.00 0.01 0.02 0.00

j}b]lzs /f]huf/ artkq 5.21 4.12 0.00 0.00 0.00 0.00

ljz]if C0fkq 0.00 0.00 0.00 0.00 0.00 0.00

-v_ s'n e'QmfgL 3878.51 3756.29 3431.31 1.49 1.25 0.99

6«]h/L laN; 3864.99 3752.00 2449.00 1.49 1.25 0.70

ljsf; C0fkq 0.00 0.00 850.00 0.00 0.00 0.24

/fli6«o artkq 0.00 0.00 90.65 0.00 0.00 0.02

gful/s artkq 12.66 0.00 34.02 0.00 0.00 0.009

j}b]lzs /f]huf/ artkq 0.87 4.29 7.64 0.00 0.00 0.002

ljz]if C0fkq 0.00 0.00 0.00 0.00 0.00 0.00

-u_ v'b lgisfzg 4955.27 10718.81 6206.89 1.91 3.56 1.79

6«]h/L laN; -564.99 3443.87 194.50 -0.22 1.15 0.056

ljsf; C0fkq 5500.00 7200.00 6144.70 2.12 2.39 1.77

/fli6«o artkq 0.00 0.00 -90.65 0.00 0.00 -0.02

gful/s artkq 15.91 75.11 -34.02 0.01 0.02 0.00

j}b]lzs /f]huf/ artkq 4.34 -0.17 -7.64 0.00 0.00 0.00

ljz]if C0fkq 0.00 0.00 0.00 0.00 0.00 0.00

-3_ ltg{ afFsL s'n

cfGtl/s C0f

28371.06 39089.87 45296.76 10.92 13.00 13.07

-ª_ s'n ufx{:Yo pTkfbg 259923.4 300724.6 346430.0


66

e'QmfgL ug{ af“sL g]kfn ;/sf/sf] s'n cfGtl/s C0f bfloTj

2=28 g]kfn ;/sf/sf] s'n cfGtl/s C0f bfloTj cfly{s jif{ @)&$÷&% df ?= #() ca{ *( s/f]8 *&

nfv /x]sf]df cfly{s jif{ @)&%÷&^ df ?= $%@ ca{ (^ s/f]8 &^ nfv k'u]sf] 5 . ;dLIff cjlwdf

g]kfn ;/sf/n] 6«]h/L ljn / ljsf; C0fkqdfkm{t p7fOPsf] /sd ;f]xL jif{df e'QmfgL ePsf]

/sdeGbf a9L /x]sf]n] oL artkqsf] kl/df0f cl3Nnf] jif{sf] t'ngfdf a9]sf] 5 .

tflnsf @=^ M g]kfn ;/sf/sf] s'n cfGtl/s C0f bfloTj

-?= s/f]8df_

l;=g+ C0fkqsf] lsl;d cfly{s jif{

@)&#÷&$

cfly{s jif{

@)&$÷&%

cfly{s jif{

@)&%÷&^

k|ltzt kl/jt{g

/sd c+z /sd c+z /sd c+z @)&$÷&% @)&%÷&^

!= 6«]h/L lan 11040.93 38.92 14484.79 37.06 14679.29 32.41 31.19 1.34

@= ljsf; C0fkq 16390.00 57.77 23590.00 60.35 29734.70 65.65 43.93 26.04

#= /fli6«o artkq 90.65 0.32 90.65 0.23 0.00 0.00

$= gful/s artkq 796.53 2.81 871.63 2.81 837.61 1.85 2.04 5.12

%= j}b]lzs /f]huf/

artkq 52.96 0.19 52.80 0.14 45.15 0.09 -0.30 -14.74

^= ljz]if C0fkq 0.00 0.00 0.00 0.00 0.00 0.00

hDdf 28371.06 100.00 39089.87 100.00 45296.76 100.00

g]kfn /fi6« a}+ssf] :jfldTjdf /x]sf ;/sf/L C0fkq

2=29 clwljsif{ /sdsf] ;]So'l/6fOh]zg ubf{, v'nf ahf/ sf/f]af/ cGtu{t ;f]e}m vl/b af]nsaf]n ubf{, a}+s

tyf ljQLo ;+:yfn] lnPsf] :yfoL t/ntf ;'ljwfsf] e'QmfgL ug{ g;Sg] cj:yfdf g]kfn /fi6« a}+sn]

bf];|f] ahf/af6 lwtf] /flvPsf] C0fkq vl/b u/]df / ahf/ lgdf{tfn] cfˆgf] :jfldTjdf /x]sf] C0fkq

g]kfn /fi6« a}+snfO{ laqmL u/]df jf vl/b ug{ cg'/f]w u/]df gful/s÷/fli6«o÷j}b]lzs /f]huf/

artkq, ljsf; C0fkq / 6«]h/L lan g]kfn /fi6« a}+ssf] :jfldTjdf cfpg] x'G5 . cfly{s jif{

@)&%÷&^ df g]kfn /fi6« a}+ssf] :jfldTjdf /x]sf ;/sf/L C0fkqdWo] ljsf; C0fkqsf] c+z

;a}eGbf a9L cyf{t\ ^&=$@ k|ltzt /x]sf] 5 .

tflnsf @=& M g]kfn /fi6« a}+ssf] :jfldTjdf /x]sf ;/sf/L C0fkqsf] ljj/0f

-?= s/f]8df_

l;=

g+=

C0fkqsf] lsl;d @)&#÷&$ @)&$÷&% @)&%÷&^ k|ltzt kl/jt{g

/sd c+z /sd c+z /sd c+z @)&$÷&% @)&%÷&^

!= 6«]h/L lan 3045.74 72.75 2611.99 35.02 1847.31 28.28 -14.24 -29.27

@= ljsf; C0fkq 894.2 21.36 4528.70 60.72 4403.25 67.42 406.45 -2.76

#= /fli6«o artkq 18.24 0.44 26.22 0.35 0.00 0.00 43.75 -100.00

$= gful/s artkq 227.47 5.43 290.75 3.90 279.49 4.28 27.82 -3.87

%= a}b]lzs /f]huf/ artkq 1.00 0.02 1.09 0.01 1.27 0.02 9.00 16.51

hDdf 4186.65 100.00 7458.75 100.00 6531.33 100.00

ljQLo If]q ;'wf/, ljQLo kx'“r lj:tf/ tyf lgodg

ljQLo kxF'r clej[l4 sfo{qmd

2=30 ljQLo ;+:yfx?sf] ;~hfn lj:tf/;Fu} ljQLo kx'Fr a9\b} uPsf] 5 . ;/sf/sf] k|To]s :yfgLo txdf

sDtLdf Pp6f jfl0fHo a}+ssf] zfvf k'¥ofpg] nIo cg'?k s'n &%# :yfgLo tx dWo] @)&% c;f/

d;fGtdf ^#! :yfgLo txdf dfq jfl0fHo a}+ssf] pkl:ylt /x]sf]df @)&^ c;f/ d;fGtdf ;f]

;+Vofdf pNn]Vo dfqfdf j[l4 eO{ &#% :yfgLo txdf jfl0fHo a}+ssf] kx'Fr k'u]sf] 5 .


67

tflnsf @=* M :yfgLo txdf jfl0fHo a}+ssf zfvf -@)&^ c;f/_

k|b]z :yfgLo txsf] ;+Vof jfl0fHo a}+ssf zfvf k'u]sf

:yfgLo tx Ps !#& !#^

b'O{ !#^ !#$

tLg !!( !!&

u08sL *% *$

kfFr !)( !)(

s0ff{nL &( &#

;ft ** *@

hDdf &%# &#%

2=31 ljQLo kFx'r a9fpg o; a}+sn] zfvf/lxt a}+ls+u ;]jfnfO{ k|fyldstf lbg] sfo{ lg/Gt/tf lbPsf] 5 .

u|fdL0f If]qx?df POT (Point of Transaction) d]lzg Pjd\ df]afO{n a}+lsËsf] dfWodaf6 zfvf/lxt

a}+lsË ;]jf ;~rfngsf nflu a}+sx?sf] k|fljlws tyf Jojxfl/s kIfx?sf] ;d]t cg'udg u/L o;

a}+sn] :jLs[lt k|bfg ug{] u/]sf] 5 . ;dLIff cjlwdf zfvf/lxt a}+lsË ;]jfsf] ;+Vof !%#) k'u]sf] 5 .

h;sf] kmn:j?k lgIf]k tyf shf{sf] kx'Fr ;d]t j[l4 x'b} uPsf] 5 . @)&^ c;f/ d;fGt;Dddf

æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfdf lgIf]k vftf ;+Vof @ s/f]8 &* nfv ^^ xhf/ /

C0fL ;+Vof !$ nfv #( xhf/ /x]sf] 5 . a}+s tyf ljQLo ;+:yfsf] zfvf pNn]vgLo ?kdf lj:tf/

eO{ @)&^ c;f/ d;fGt;Dddf æsÆ ju{sf #,%*%, ævÆ ju{sf !@^&, æuÆ ju{sf @)^ / æ3Æ

ju{sf #,^@( u/L s'n zfvf ;+Vof *,^*& /x]sf] 5 . o;af6 k|lt a}+s tyf ljQLo ;+:yfx?sf]

zfvfaf6 cf};tdf sl/a #,#^# hg;+Vofn] ;]jf k|fKt ug{ ;Sg] b]lvG5 .

tflnsf @=( M a}+s tyf ljQLo ;+:yfsf zfvf

a}+s tyf ljQLo ;+:yf @)&@ @)&# @)&$ @)&% @)&^

jfl0fHo a}+ssf] zfvf !^&@ !*^( @@&$ #)@# #%*%

ljsf; a}+ssf] zfvf *)* *%@ &^( ((# !@^&

ljQ sDkgLsf] zfvf @$@ !&% !#) !*^ @)^

n3'ljQ ljQLo ;+:yfsf] zfvf !!!^ !#&^ !*(% @$$( #^@(

hDdf zfvf ;+Vof #*#* $@&@ %)^* ^^%! *^*&

lgIf]k vftf ;+Vof -nfvdf_ !$(=#% !^*=#^ !(&=%$ @#%=$% @&*=^^

C0fL ;+Vof -xhf/df_ !)## !)(& !@!^ !#)! !$#(

zfvf/lxt a}+lsË s]Gb|sf] ;+Vof *!@ !))* !@*% !%#)

2=32 ljQLo kx'Fr (Financial Access) / ljQLo ;]jfsf] pkof]u (Financial Usage) cWoog ug{ g]kfn

ljQLo ;dfj]zLs/0f kf]6{n (Nepal Financial Inclusion Portal) @)&% c;f]h !$ ut]b]lv ;fj{hlgs

pkof]udf cfPsf] 5 . pQm kf]6{ndfkm{t Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf ;Dk"0f{ zfvf,

Pl6Pd / zfvf/lxt a}+lsª s]G› /x]sf] :yfgnfO{ gS;fÍgsf] dfWodaf6 ljZn]if0f ug{ ;lsg'sf ;fy}

k|fb]lzs / lhNnfut?kdf lgIf]k / shf{sf] hfgsf/L, vftf ;+Vofsf] ljj/0f, df]afOn÷OG6/g]6

a}+ls+ªsf] kx'Frsf] hfgsf/L k|fKt ug{ ;lsg] 5 .

sfg"gL ;'wf/

2=33 g]kfn /fi6« a}+s P]g, @)%* / a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# df ;d;fdlos ;+zf]wgsf]

k|:tfj g]kfn ;/sf/, cy{ dGqfnodf k]z ul/Psf] 5 .

bL3{sfnLg ; |f]t kl/rfng

2=34 @)&% ;fpgb]lv @)&^ c;f/;Dddf !$ j6f a}+sx?nfO{ bL3{sfnLg k|s[ltsf] >f]t kl/rfngsf nflu

?= $# ca{ (* s/f]8sf] C0fkqx? hf/L ug{ :jLs[lt k|bfg ul/Psf] 5 .


68

a}+s tyf ljQLo ;+:yf Ps cfk;df ufEg]÷ufleg] tyf k|flKt ;DaGwL sfo{

2=35 ;dLIff cjlwdf s'n !$ j6f Ohfhtkqk|fKt ;+:yf Pscfk;df ufEg] ufleg] -dh{/_ tyf k|flKt

-PlSjlhzg_ k|lqmofdf ;fd]n eO{ & j6f ;+:yf sfod ePsf 5g\ eg] & j6f Ohfhtkqk|fKt

-dh{/tkm{–@ / k|flKttkm{–%_ ;+:yfx?sf] cg'dltkq vf/]h ePsf] 5 . h;dWo] $ j6f Ohfhtkqk|fKt

;+:yfx? Ps cfk;df ufEg] ufleg] -dh{/_ k|lqmofdf ;fd]n eO{ @ j6f ;+:yf sfod ePsf / !)

j6f Ohfhtkqk|fKt ;+:yfx? k|flKt -PlSjlhzg_ k|lqmofdf ;fd]n eO{ % j6f ;+:yf sfod ePsf

5g\ . @)&^ c;f/ d;fGt;Dddf “s”, “v”, “u” / “3” ju{sf u/L !&! j6f a}+s tyf ljQLo

;+:yfx? ufEg÷ufleg tyf k|flKtsf] nflu ;xefuL ePsf]df ;f] dWo] !@* j6f ;+:yfx? ljno eO{

$# j6f ;+:yf sfod ePsf 5g\ .

tflnsf @=!) M Ps–cfk;df ufEg]÷ufleg] tyf k|flKt ePsf ;+:yf

a}+s tyf ljQLo ;+:yf @)^*

;Dd

@)^*

÷^(

@)^(

÷&)

@)&)

÷&!

@)&!

÷&@

@)&@

÷&#

@)&#

÷&$

@)&$

÷&%

@)&%

÷&^

jfl0fHo a}+s @ @ # $ @ * !@ # !

ljsf; a}+s ! ^ !@ ^ !@ !# #& !# *

ljQ sDkgL ^ & !@ * ^ & !$ # #

n3'ljQ ljQLo ;+:yf – – – % ) ) ) @

hDdf dh{/÷k|flKt ePsf a}+s

tyf ljQLo ;+:yf

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

dh{÷k|flKt kl5 ag]sf a}+s

tyf ljQLo ;+:yf

$ & !! * ( !! @$ ( &

ljQLo sf/f]af/ ug{] Ohfhtkq

2=36 ;dLIff jif{df ;nf{xL lhNnfdf !, wflbË lhNnfdf @, sfe|]knf~rf]s lhNnfdf ^, afFs] lhNnfdf @,

bfª lhNnfdf $, sf:sL lhNnfdf !, wgs'6f lhNnfdf !, afUn'Ë lhNnfdf @, ka{t lhNnfdf !,

l;/fxf lhNnfdf @, ;Kt/L lhNnfdf !, s}nfnL lhNnfdf !, df]/Ë lhNnfdf ! tyf wg'iff lhNnfdf !

u/L @^ j6f n3'ljQ ljQLo ;+:yfx?nfO{ ljQLo sf/f]af/ ;~rfng ug]{ Ohfhtkq k|bfg ul/Psf] 5 .

ljQLo sf/f]af/ ;~rfng ug{] Ohfhtkqk|fKt @^ j6f n3'ljQ ljQLo ;+:yfx?dWo] @$ j6f ;+:yfx?

ljQLo dWo:ytfsf] sf/f]af/ ug{] u}x|–;/sf/L ;+:yfx? /x]sf 5g\ . To:t}, $ j6f n3'ljQ ljQLo

;+:yfx?nfO{ ;}4flGts ;xdlt–kq k|bfg ul/Psf] 5 .

tflnsf @=!! M ;}4flGts ;xdlt k|bfg ul/Psf ;+:yfx?

l;=g+= ;+:yfsf] gfd 7]ufgf

! zfnLu|fd n3'ljQ ljQLo ;+:yf lnld6]8 DofUbL

@ gjls/0f n3'ljQ ljQLo ;+:yf lnld6]8 sfe|]knf~rf]s

# cleofg n3'ljQ ljQLo ;+:yf lnld6]8 sfe|]knf~rf]s

$ b]p/fnL n3'ljQ ljQLo ;+:yf lnld6]8 ?kGb]xL

k'g/shf{ ;'ljwf tyf ;x'lnotk"0f{ shf{

2=37 o; a}+sdf /x]sf] ?= !( ca{ &% s/f]8sf] k'g/shf{ sf]ifdf cfly{s jif{ @)&$÷&% sf] d'gfkmf /

g]kfn ;/sf/sf] k'g?4f/ sf]ifaf6 ?= $ cj{ &% s/f]8 /sd yk u/L ?= #) cj{ &% s/f]8 k'u]sf]

5 . o; Joj:yfn] /0fgLlts dxTjsf k|fyldstfk|fKt If]qdf ;x'lnot Jofhb/df shf{ k|jfxdf yk

6]jf k'u]sf] 5 . k'g/shf{b/df s6f}tL ul/g'sf ;fy} k|lqmofut ;/nLs/0f ul/Psf]n] k'g/shf{

;'ljwfsf] pkof]u pNn]Vo?kdf a9]sf] 5 . ;dLIff cjlwdf @$ j6f æsÆ ju{sf] jfl0fHo a}+s, # j6f

ævÆ ju{sf] ljsf; a}+s tyf # j6f æuÆ ju{sf] ljQ sDkgLnfO{ ?= #% ca{ ^( s/f]8 $@ nfv

a/fa/sf] ;fwf/0f k'g/shf{ ;'ljwf k|bfg ul/Psf] 5 . cl3Nnf] cfly{s jif{ @)&$÷&% df !* j6f

æsÆ ju{sf] jfl0fHo a}+s, @ j6f ævÆ ju{sf] ljsf; a}+s tyf @ j6f æuÆ ju{sf] ljQ sDkgLnfO{

pTkfbgd"ns If]qtkm{ k|jflxt c;n shf{sf] lwtf]df ?= @) ca{ () s/f]8 a/fa/sf] ;fwf/0f


69

k'g/shf{ ;'ljwf k|bfg ul/Psf]] lyof] . ;dLIff cjlwdf ( j6f æsÆ ju{sf] jfl0fHo a}+sx?nfO{ ?= @

ca{ #) s/f]8 #^ nfv lgof{t k'g/shf{ ;'ljwf pknAw u/fOPsf] 5 . cl3Nnf] cfly{s jif{ & j6f

æsÆ ju{sf] jfl0fHo a}+sx?nfO{ ?= ! ca{ @^ s/f]8 %* nfv lgof{t k'g/shf{ ;'ljwf pknAw

u/fOPsf] lyof] . e"sDkaf6 k|efljt 3/kl/jf/nfO{ cfjf;Lo 3/ k'glg{df{0fsf nflu k|bfg ul/g]

k'g/shf{ sfo{ljlw adf]lhd ;dLIff cjlwdf #! j6f a}+s tyf ljQLo ;+:yfx?nfO{ ?= (& s/f]8 *&

nfv u/L s'n ?= #* ca{ (& s/f]8sf] k'g/shf{ pknAw u/fOPsf] 5 . @)&^ c;f/ d;fGtdf

;fwf/0f k'g/shf{ ?= !( ca{ #! s/f]8, lgof{Tf k'g/shf{ ?= *^ s/f]8 / e'sDk kLl8tnfO{ k|bfg

ul/Psf] k'g/shf{ ?= @ cj{ @! s/f]8 u/L s'n ?= @@ ca{ #* s/f]8 k'g/shf{ aSof}tf /x]sf] 5 .

2=38 æ;x'lnotk"0f{ shf{sf nflu Aofh cg'bfg ;DaGwL PsLs[t sfo{ljlw, @)&%Æ adf]lhd @)&^ c;f/

d;fGt;Dddf !*,@(% C0fLx?af6 ?= #@ cj{ *@ s/f]8 a/fa/sf] shf{ aSof}tf /x]sf]df ?= ! ca{

%% s/f]8 ^* nfv Aofh cg'bfg k|bfg ul/Psf] 5 . ;x'lnotk"0f{ shf{x? ;xh ?kdf k|jfx x'g]

Joj:yf ug{ a}+s tyf ljQLo ;+:yfx?nfO{ k6s–k6s ;"lrt ul/Psf] 5 .

2=39 zLt3/ tyf vfBfGg e08f/0f 3/ :yfkgf sfo{qmdsf nflu Aofh cg'bfg dfkb08, @)&# df ePsf]

Joj:yf adf]lhd ljleGg !) j6f zLt3/ tyf vfBfGg e08f/0f 3/nfO{ ?= % s/f]8 %@ nfv Aofh

cg'bfg k|bfg ul/Psf] 5 .

u'gf;f] Joj:yfkg ;ldlt (Grievance Management Committee) sf] sfd sf/afxL

2=40 a}+s÷ljQLo ;+:yf tyf C0fLaLrsf] sf/f]af/df s'g} klg kIfnfO{ dsf{ kg{ uPdf To:tf] dsf{sf]

;'g'jfOsf] nflu g]kfn ;/sf/, dlGqkl/ifbsf] ldlt @)^#÷*÷@( sf] lg0f{ofg';f/ 8]k'6L ueg{/sf]

;+of]hsTjdf cy{ dGqfnosf] k|ltlglw / a}s;{ ;+3sf] cWoIf ;b:osf] ?kdf /xg] tyf pBf]u

jfl0fHo dxf;+3sf] k|ltlglw ko{j]Ifssf] ?kdf /xg] u/L u'gf;f] Joj:yfkg ;ldltsf] u7g ePsf]

lyof] . ;dLIff jif{df hDdf @@( u'gf;f tyf ph'/L k/]sf]df #& j6f u'gf;f] pk/ Joj:yfkg

;ldltaf6 ;'g'jfO{ eO;s]sf] 5 eg] cGo afFsL ph'/Lsf ;DaGwdf ;DalGwt a}+s tyf ljQLo

;+:yf;Fu cfjZos kqfrf/ eO{ lgj]bs tyf ;DalGwt kIf;Fu ;dGjo u/L ;dfwfg ug{ kxn

eO/x]sf] 5 . o;}u/L, cgf}krfl/s ?kdf k|fKt sl/a @)) eGbf a9L ph'/Lx?sf] ;dfwfg ul/Psf]

5 .

2=41 ;ldltdf ljz]if u/L shf{sf] ;dofjlw yk ug{], shf{ cu|Ld e'QmfgL ubf{ cu|Ld e'QmfgL z'Ns

lnPsf], lwtf]df /flvPsf] ;DklQ k|lqmof gk'¥ofO{ lnnfdL ul/Psf]n] lnnfdL /f]Sg], sfnf];"rLdf

;dfj]z u/fpg] tyf x6fpg] nufotsf ljifodf lgj]bg kg{] u/]sf 5g\ . o:tf u'gf;f]pk/ C0fL tyf

a}+s b'j} kIfnfO{ ;ldltdf pkl:yt u/fO{ cfk;L ;dembf/L sfod u/fpg] / ;ldltaf6 ;f] ;DaGwdf

ePsf lg0f{o hfgsf/L tyf sfof{Gjog u/fpg] ul/Psf] 5 .

ljkGg ju{ shf{

2=42 cfly{s jif{ @)&%÷&^ df æsÆ, ævÆ / æuÆ ju{sf Ohfhtk|fKt ;+:yfx?n] cfˆgf] s'n shf{sf] %

k|ltzt shf{ ljkGg ju{df k|jflxt ug'{kg]{ Joj:yf /x]sf] 5 . @)&^ c;f/ d;fGt;Dd jfl0fHo

a}+sx?n] cfˆgf] s'n shf{sf] ^=)& k|ltzt, ljsf; a }+sn] !)=!$ k|ltzt / ljQ sDkgLn] &=*!

k|ltzt shf{ ljkGg ju{df k|jfx u/]sf 5g\ .

af;]n–# sf k |fjwfgx?sf] sfof{Gjog

2=43 af;]n–# sf k|fjwfgx?nfO{ cfjZostf / cf}lrTotfsf cfwf/df qmdzM sfof{Gjog ub{} n}hfg] o;

a}+ssf] gLlt cg';f/ g]kfnsf jfl0fHo a}+sx?df af;]n–# df cfwfl/t "Capital Adequacy

Framework 2015" nfu' ul/Psf] 5 .

dflh{g sf/f]af/sf nflu shf{ k|bfg ug{ :jLs[lt k|bfg

2=44 g]kfn :6s PS;r]~h lnld6]8sf] l;kmfl/; adf]lhd g]kfn lwtf]kq af]8{sf] gLlt lgb]{zg Pjd\ g]kfn

:6s PS;r]~h lnld6]8af6 hf/L dflh{g sf/f]af/ ;'ljwf ;DaGwL sfo{ljlw, @)&% cg';f/ tf]lsPsf

k|fjwfgsf] ;Ldfleq /xL tyf cGo k|rlnt sfg"gsf] kl/kfngf eP÷gePsf] g]kfn :6s PS;r]~h


70

lnld6]8af6} ug]{ u/L g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &^ adf]lhd !% j6f z]o/ a|f]s/

;+:yfx?nfO{ dflh{g sf/f]af/sf nflu shf{ k|jfx ug]{ cg'dlt k|bfg ul/Psf] 5 .

ljQLo :yfloTj k|ltj]bg

2=45 o;} a}+sn] lgoldt?kdf ljQLo :yfloTj k|ltj]bg (Financial Stability Report) k|sfzg ug{] u/]sf]

5 . ;f]xL qmddf @)&% c;f/ dlxgfsf] tYofÍdf cfwfl/t ljQLo :yfloTj k|ltj]bgsf] bzf}+ c+s

k|sflzt ePsf] 5 .

tYofÍ k|sfzg

2=46 g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfnfO{ hf/L ul/Psf] PsLs[t

lgb]{lzsf, @)&% adf]lhd a}+s tyf ljQLo ;+:yfaf6 o; a}+sdf k|fKt b}lgs, dfl;s tyf q}dfl;s

tYofÍsf] cfwf/df lgoldt?kdf dfl;s / jflif{s ljj/0f (Bulletin) tof/ u/L k|sfzg ug]{ ul/Psf]

5 .

u|fdL0f :jfjnDag sf]if tyf n3' ljQ ;DaGwL kl/of]hgf

u|fdL0f :jfjnDag sf]if

2=47 ;xsf/L ;+:yf tyf n3'ljQ ljQLo ;]jf k|bfg ug]{ cGo ;+:yfnfO{ yf]s shf{ k|jfx u/L d'VotM u|fdL0f

If]qdf a;f]af; ug]{ cfly{s b[li6n] sdhf]/ tyf ljkGg ju{sf gful/snfO{ ;'ne Aofhb/df shf{

pknAw u/fpg] / ;f]sf] dfWodaf6 ljkGg hgtfsf] ;fdflhs÷cfly{s:t/ j[l4 u/fpg] p2]Zon] lj=;+=

@)$& ;fndf g]kfn ;/sf/sf] ?= ! s/f]8 aLh k'FhL nufgLdf u|fdL0f :jfjnDag sf]if :yfkgf

ul/Psf] xf] . o; sf]ifdf -aLh k'FhL_ xfn;Dddf g]kfn ;/sf/af6 hDdf ?= %$ s/f]8 / g]kfn /fi6«

a}+saf6 ?= @% s/f]8 #$ nfv k|fKt eO{ s'n ?= &( s/f]8 #$ nfv aLh k'FhL /x]sf] 5 .

2=48 ablnFbf] kl/k|]Iodf u|fdL0f :jfjnDag sf]ifsf] p2]Zo cg'¿k nufgLsf] bfo/fnfO{ cem} km/flsnf] agfO{

;d;fdlos agfpg] p2]Zon] u|fdL0f :jfjnDag sf]if ;~rfng lgb]{lzsf, @)&$ tof/ u/L @)&%

j}zfv !) ut]b]lv sfof{Gjogdf NofOPsf] lyof] .

2=49 :yfkgfsfnb]lv g} o; sf]ifsf] ;~rfng g]kfn /fi6« a}+s, n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefun] ub}{

cfO/x]sf]df g]kfn ;/sf/ -dlGqkl/ifb\_ sf] ldlt @)&%÷)*÷@$ sf] lg0f{oaf6 u|fdL0f :jfjnDag

sf]ifsf sfo{qmdx? ;fgf ls;fg ljsf; n3'ljQ ljQLo ;+:yf lnld6]8nfO{ x:tfGt/0f ug]{ ;DaGwdf

;}¢flGts ;xdlt k|bfg u/] adf]lhd g]kfn ;/sf/ dfggLo dGqL:t/af6 ldlt @)&%÷!!÷@& df

u|fdL0f :jfjnDag sf]if shf{ sfo{ljlw, @)&% :jLs[t ePsf] lyof] . ;f]xL sfo{ljlwsf] bkmf !*

adf]lhd sf]if x:tfGt/0f ;DaGwdf ldlt @)&^÷)#÷#! df lqkIfLo ;Demf}tf ;DkGg eO{ shf{

kmfOnx? x:tfGt/0f ul/Psf] lyof] .

2=50 sf]ifn] cfkm";Fu cfa4 ;+:yfx¿nfO{ ;DalGwt ;+:yfx¿sf] k|fylds k'FhL -z]o/ k'FhL , ;fwf/0f hu]8f

/ gfkmf /sd_ sf] klxnf], bf];|f] / t];|f] shf{df a9Ldf !) u'0ff;Dd x'g] u/L klxnf] k6s a9Ldf ?=

#) nfv, bf];|f] k6s ?= #% nfv / t];|f] k6s ?= $) nfv;Ddsf] shf{ ls:tfaGbLdf pknAw u/fpFb}

cfPsf] 5 . sf]ifaf6 ljkGg ju{sf] cfly{s tyf ;fdflhs pTyfgsf nflu k|lt ;b:o a9Ldf ?= !

nfv @% xhf/;Dd ;xsf/L ;+:yfdfkm{t\ n3'shf{ pknAw u/fpg ;lsg] Joj:yf /x]sf] 5 . sf]ifn]

cfly{s jif{ @)%(÷^) b]lv bL3{sfnLg k'FhLsf] cfjZostf kg]{ Joj;fox¿ vf;u/L lrof, cn}+rL,

sf]N8:6f]/sf nflu cfjZos kg]{ k'FhLsf] Joj:yf ug{ s[lif ljsf; a}+snfO{ ljutdf yf]s shf{ ;d]t

pknAw u/fPsf] lyof] . tTkZrft\ To; k|sf/sf] bL3{sfnLg shf{ sf]ifaf6 k|bfg ul/Psf] 5}g .

2=51 @)&^ c;f/ d;fGt;Dddf hDdf &@ lhNnfdf u|fdL0f :jfjnDag sf]ifsf] ;]jf lj:tf/ ePsf] 5 .

@)&^ c;f/ d;fGt;Dddf !,!#% j6f ;xsf/L ;+:yf, %# j6f u}/;/sf/L ;+:yf / s[lif ljsf;

a}+snfO{ bL3{sfnLg shf{ u/L s'n !,@#( j6f ;+:yfnfO{ ?= @ ca{ %@ s/f]8 &* nfv !# xhf/ shf{

k |jfx ePsf]df ;f]xL cjlwdf ?= @ ca{ !( s/f]8 %) nfv *% xhf/ c;'nL eO{ -c;'nL b/ (%


71

k|ltzt_ ?= ## s/f]8 @& nfv @* xhf/ nufgLdf /lx/x]sf] 5 . @)&^ c;f/ d;fGt;Dddf o;

sf]ifaf6 nfeflGjt kl/jf/ ;+Vof ^#,#(^ k'u]sf] 5 .

tflnsf @=!@ M u|fdL0f :jfjnDag sf]ifsf] shf{ k|jfx l:ylt -@)&^ c;f/ d;fGt_

ljj/0f u}/–;/sf/L ;+:yf ;xsf/L ;+:yf s[lif ljsf; a}+s hDdf

shf{ :jLs[t

-s_ lhNnf ;+Vof @& &@ &@

-v_ ;+:yf ;+Vof %# !,!*% ! !,@#(

-u_ shf{ /sd -¿= xhf/df_ @%,)(& @$,$$,@$) !,%(,@)) @^,@*,%#&

-3_ nfeflGjt kl/jf/ ;+Vof $,))$ %(,#(@ – ^#,#(^

shf{ k|jfx -s_ lhNnf ;+Vof @& &@ &@

-v_ ;+:yf ;+Vof %# !,!*% ! !,@#(

-u_ shf{ /sd -¿= xhf/df_ @@,$&^ @#,$^,!#& !,%(,@)) @%,@&,*!#

c;"n x'g' kg]{ /sd

-s_ ;fFjf /sd -¿= xhf/df_ @@,$&^ @!,@#,$$& !,%#,$#& @@,((,#^)

-v_ Aofh /sd -¿= xhf/df_ $,*&^ @,%^,%%! !*,*$& @,*),@&$

c;"n ePsf] /sd

-s_ ;fFjf /sd -¿= xhf/df_ @),$%& @),@!,!(! !,%#,$#& @!,(%,)*%

-v_ Aofh /sd -¿= xhf/df_ @,&^! @,$),^@$ !*,*$& @,^@,@#@

nufgLdf /lx/x]sf]

-s_ ;+:yf ;+Vof !% #%@ ! #^*

-v_ ;fFjf /sd -¿= xhf/df_ @,)!( #,@$,($^ %,&^# #,#@,&@*

efvf gf3]sf]

-s_ ;+:yf ;+Vof !% !%( – !&$

-v_ ;fFjf /sd -¿= xhf/df_ @,)!( !,)&,@$! – !,)(,@^)

-u_ afFsL shf{df c;'n x'g

afFsL shf{sf] k |ltzt

*=(* $=%& – $=&%

shf{ c;"nL b/ (!=)@ (%=$# !))=)) (%=@%

2=52 d'n'ssf u|fdL0f If]qdf /x]sf ;xsf/L ;+:yfsf] kx'Fr u|fdL0f :jfjnDag sf]if;Dd k'¥ofpg] p2]Zon]

ljleGg uf]i7L tyf sfo{qmd ;~rfng u/L k|rf/ k|;f/sf] sfo{nfO{ ;d]t lg/Gt/tf lbOPsf] 5 .

n3'ljQ ljQLo ;+:yfx?sf]] ;fwgsf] ;|f]t tyf pkof]usf] l:ylt

2=53 n3'ljQ ;DaGwL sf/f]af/ ug]{ æ3Æ ju{sf ljQLo ;+:yfx¿sf] s'n ;DklQ÷bfloTj %%=$& k|ltztn]

j[l4 eO{ @)&^ c;f/ d;fGtdf ?= @^& ca{ #* s/f]8 k'u]sf] 5 . To;}u/L, oL ;+:yfx¿sf] k'FhL sf]if,

s'n lgIf]k tyf ;fk6L qmdzM ?= @% ca{ $* s/f]8, ?= *% ca{ %$ s/f]8 / ?= !@^ ca{ ## s/f]8

k'u]sf] 5 eg] s'n shf{ tyf nufgL qmdzM ?= @#$ ca{ *^ s/f]8 tyf ?= @ ca{ %& s/f]8 k'u]sf]

5 . pQm cjlwdf oL ;+:yfx?sf] ?= !( ca{ @* s/f]8 t/n sf]if / ?= !) ca{ ^# s/f]8 cGo

;DklQ /x]sf] 5 .


72

tflnsf @=!# M n3'ljQ ljQLo ;+:yfx?sf] ;fwgsf] ;|f]t tyf pkof]usf] l:ylt

-?= s/f]8df_

ljj/0f @)&$

c;f/ @)&% c;f/

2076

c;f/ *

k|ltzt kl/jt{g

@)&$÷&% @)&%÷&^*

k'FhL sf]if 12,76 17,44 25,48 36.68 46.10

lgIf]k 34,40 49,55 85,54 44.04 72.63

;fk6L 66,95 87,68 1,26,33 30.96 44.08

cGo bfloTj 10,17 13,28 23,55 30.58 77.33

gfkmf lx;fa 3,72 403 6,48 8.33 60.79

s'n bfloTj 1,28,00 1,71,98 2,67,38 34.36 55.47

t/n sf]if 12,74 16,38 19,28 28.57 17.7

nufgL 2,75 2,50 257 -9.09 2.8

shf{ tyf ;fk6 1,06,51 1,45,95 2,34,86 37.02 60.92

cGo ;DklQ 5,93 7,09 10,63 19.56 49.93

gf]S;fg lx;fa 7 6 4 -14.29 -33.33

s'n ;DklQ 1,28,00 1,71,98 2,67,38 34.36 55.47 (*ckl/is[t)

n3'ljQ ljQLo ;+:yfx?sf] zL3| ;'wf/fTds sf/jfxLsf] ljj/0f

2=54 ;dLIff jif{df tf]lsPsf] Go"gtd k'FhLsf]if k'/f ug{ g;s]sf # j6f n3'ljQ ljQLo ;+:yfx?nfO{ zL3|

;'wf/fTds sf/afxL (PCA) ul/Psf] 5 .

2=55 lg/LIf0f tyf ;'kl/j]If0f ;DaGwL cfly{s jif{ @)&$÷&% sf] jflif{s k|ltj]bg tof/ ug'{sf ;fy}

o;af6 Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfx?sf] q}dfl;s?kdf u}/:ynut ;'kl/j]If0f k|ltj]bg /

lg/LIf0f k|ltj]bg sfof{Gjog ;DaGwL cfly{s jif{ @)&%÷&^ sf] cw{jflif{s k|ltj]bg tof/ ul/Psf]

5 .

n3'ljQ ;DaGwL kl/of]hgf

2=56 o; a}+ssf] ;dGjodf n3'ljQ sfo{;Fu cfa4 eO{ ;~rfngdf /x]sf RISMFP, SEDRA, UNNATI-

A2F kl/of]hgfx?sf] cfjZostf cg';f/ Joj:yfkg / cg'udg ;DaGwL sfo{ ;DkGg ul/Psf] / o;

l;nl;nfdf RISMFP ;Da4 kl/of]hgfsf] cg'udg lg/LIf0f u/L k|ltj]bg k]z ul/Psf] 5 .

a}+s tyf ljQLo ;+:yf ;'kl/j]IF0f

a}+s ;'kl/j]If0f

2=57 cfly{s jif{ @)&%÷&^ df hf]lvddf cfwfl/t ;'kl/j]If0f ljlw cjnDag u/L s'n !% j6f jfl0fHo

a}+sx?sf] ;dli6ut :ynut lg/LIf0f (Full Scope Onsite Inspection) tyf !# j6f jfl0fHo a}+sx?sf]

nlIft :ynut lg/LIf0f ul/g'sf ;fy} ph'/L, u'gf;f]sf cfwf/df !# j6f ljz]if :ynut lg/LIf0f

;DkGg ul/Psf] 5 . :ynut lg/LIf0f u/L a}+sdf b]lvPsf sdL sdhf]/Lx?nfO{ ;'wf/ u/fpg] tyf

k|fKt ljj/0fsf] cfwf/df a}+sx?sf] d"NofÍg ug]{ sfo{nfO{ lg/Gt/tf lbOPsf] 5 .

2=58 clgjfo{ gub df}Hbft cg'kft (CRR) sf] b'O{÷b'O{ xKtfdf, shf{ k'FhL lgIf]k cg'kft (CCD Ratio) sf]

b}lgs ?kdf, j}wflgs t/ntf cg'kft (SLR) k|of]hg cg';f/sf] shf{sf ;fy} :k]|8 b/ ;DaGwL

ljj/0f lgoldt?kdf tyf ljkGgju{df k|jfx x'g] shf{ tyf Stress Testing Results q}dfl;s?kdf

cg'udg ul/Psf] 5 .


73

2=59 a}+s tyf ljQLo ;+:yfx?sf] sf/f]af/sf] n]vfÍg k4ltnfO{ cGt/f{li6«o dfkb08 cg'?k agfpg]

l;nl;nfdf jfl0fHo a}+sx?sf] sf/f]af/sf] n]vfÍg cfly{s jif{ @)&$÷&% sf] cGTob]lv g]kfn ljQLo

k|ltj]bg dfkb08 cg'?k x'g] u/L nfu" ePsf]df cfly{s jif{ @)&%÷&^ df cl3Nnf] cfly{s jif{sf] gofF

dfkb08 adf]lhdsf] ljQLo ljj/0fsf] cfwf/df ;a} @* j6f jfl0fHo a}+sx?nfO{ ljQLo ljj/0f

k|sfzg ug{ :jLs[lt k|bfg ul/Psf] 5 . ljQLo ljj/0f k|sfzg ug{ :jLs[lt k|bfg ubf{ a}+sx?df

:ynut lg/LIf0f tyf u}/–:ynut ;'kl/j]If0fsf qmddf b]lvPsf s}lkmot nufot afXo n]vfk/LIfsn]

cf}NofPsf s}lkmotx? ;'wf/ ug{ tyf To:tf s}lkmotx? k'gM bf]xf]l/g glbg] Joj:yf ldnfpgsf nflu

a}+sx?nfO{ lgb{]zg lbOPsf] 5 .

2=60 a}+saf6 ;DkGg ul/Psf ;dli6ut, nlIft tyf ljz]if :ynut lg/LIf0f tyf lgoldt ul/g]

u}/–:ynut ;'kl/j]If0fsf cfwf/df tof/ ul/Psf k|ltj]bgx?df pNn]v ul/Psf s}lkmotx? tyf ;f]

;DaGwdf hf/L ul/Psf lgb]{zgx?sf] kfngf eP÷gePsf] ;DaGwdf lgoldt cg'udg ul/Psf] /

;Dk"0f{ jfl0fHo a}+sx?sf] cw{–jflif{s ?kdf cg'udg k|ltj]bg tof/ ul/Psf] 5 .

2=61 a}+s tyf ljQLo ;+:yfx?af6 lgoldt ?kdf lnOFb} cfPsf] tYofÍsf] ;+sng, ;'/If0f, cg'udg,

ljZn]if0f Pjd\ ljj/0f k|sfzgdf /x]sf ljBdfg ljljw ;d:ofx?sf] ;Daf]wgsf] nflu SIS k|0ffnL

ljsf; u/L nfu" ug]{ ;DaGwdf Input Requirement Process ;DkGg eO{ On-site module tof/ ePsf]

tyf User Acceptance Test ug]{ qmddf /x]sf] 5 .

2=62 a}+s tyf ljQLo ;+:yfx?nfO{ hf/L ul/Psf] Risk Management Guidelines nfO{ ;do;fk]If kl/dfh{g

u/L yk k|fjwfg ;lxt Risk Management Guidelines for Banks and Financial Institutions 2018

hf/L ul/Psf] 5 .

2=63 Financial Soundness Indicators (FSI) sf] cfwf/df a}+lsª If]qsf] Assessment u/L ;f] ;DaGwL

tYofÍ IMF df k7fpg ;'? ul/Psf] 5 . xfn !@ j6f Core Set tyf !@ j6f Encouraged Set

Indicators sf] cfwf/df o:tf] sfo{ eO/x]sf] 5 .

2=64 a}+s tyf ljQLo ;+:yfx?df /x]sf] ;"rgf k|ljlw hf]lvdsf] k|efjsf/L cg''udg Pjd\ d"NofÍg u/L

cfjZos /0fgLlt cjnDag ug]{ p2]Zon] cGo ;'kl/j]If0f ljefux? tyf ;"rgf k|ljlw ljefu;Fu

;dGjo u/L IT Risk Supervision Framework tof/ ug]{ sfo{ cufl8 a9]sf] 5 .

2=65 o; a}+sn] tf]s] adf]lhdsf] Go"gtd shf{ k'FhL lgIf]k cg'kft (CCD Ratio) sfod gu/]sf b'Oj6f

jfl0fHo a}+sx?nfO{ s'n # k6s xhf{gf nufOPsf] 5 .

2=66 jfl0fHo a}+sx?sf] ;dli6ut ;'kl/j]If0f tyf ljQLo l:yltsf] ljZn]if0f;lxt ;d;fdlos ljifoj:t'

;d]l6Psf]] cfly{s jif{ @)&$÷&% sf] jflif{s a}+s ;'kl/j]If0f k|ltj]bg k|sfzg ul/Psf] 5 .

ljsf; a}+s ;'kl/j]If0f

2=67 hf]lvddf cfwfl/t ;'kl/j]If0f k|0ffnL qmlds ?kdf nfu" ug]{ ;Gbe{df rfn' cfly{s jif{ @)&%÷&^ df

/fli6«o:t/sf @ j6f ljsf; a}+sx?df hf]lvddf cfwfl/t ;'kl/j]If0f k|0ffnL cjnDjg u/L :ynut

lg/LIf0f ;DkGg ul/Psf] 5 . /fli6«o:t/sf ævÆ ju{sf ljsf; a}+sx?df BASEL II sf] Framework

nfu" ul/Psf] 5 . ;f]xL Joj:yf cg'?k /fli6«o:t/sf ævÆ ju{sf ljsf; a}+sx?sf] BASEL II sf]

Framework cg';f/ lg/LIf0f tyf cg'udg ul/b} cfOPsf] 5 .

2=68 ævÆ ju{sf ljQLo ;+:Yffx?df cfwf/ b/ (Base Rate) sf] cjwf/0ff nfu" u/L cfwf/ b/sf] lgoldt

cg'udg ul/Psf] 5 . ;fy}, ljut jif{df em}+ o; cfly{s jif{df klg s]xL ;+:yfx?df ljBdfg cfwf/

b/ u0fgf k|lqmof tyf k|0ffnLsf] ;DaGwdf ljz]if :ynut lg/LIf0f ;DkGg ul/Psf] 5 .

2=69 a}+s tyf ljQLo ;+:yfx?sf] k'FhLut cfwf/ ;'b[9 u/L bL3{sfnLg ljsf;sf nflu cfjZos kg]{ ;|f]t

kl/rfng ug{ tyf ljQLo :yfloTj k|jå{g ug{ a}+s tyf ljQLo ;+:yfx? Ps cfk;df ufleg]

-dh{/_ tyf k|flKt ug]{ -PlSjlhzg_ sfo{nfO{ k|f]T;fxg ug{ gLltut Joj:yf ul/Psf]df cfly{s jif{df

$ j6f dh{/ / PSjLlhzgdf ;dfj]z eO{ @)&^ c;f/ d;fGtdf ljsf; a}+sx?sf] ;+Vof @( sfod

ePsf] 5 .


74

2=70 k|To]s jif{ slDtdf Ps k6s ævÆ ju{sf ljQLo ;+:yfx?sf] :ynut lg/LIf0f ;DkGg ug]{ u/L

of]hgfa4 sfo{qmd cufl8 a9fOPsf] 5 . @)&% ;fpgb]lv @)&^ c;f/ d;fGt;Ddsf] cjlwdf @#

j6f ævÆ ju{sf ljQLo ;+:yfx?sf] ;dli6ut :ynut lg/LIf0f, @ j6f ;+:yfsf] hf]lvddf cfwfl/t

lg/LIf0f, ! ;+:yfsf] nlIft lg/LIf0f ;DkGg ul/Psf] 5 . To;}u/L, ;dLIff cjlwdf !( j6f ljz]if

lg/LIf0f / % j6f ;+:yfsf] cg'udg lg/LIf0f ;DkGg ul/Psf] 5 .

2=71 ævÆ ju{sf ljQLo ;+:yfx?sf] ljQLo :jf:YonfO{ ;'b[9 ug{ To:tf ;+:yfx?sf] gub nfef+z / af]g;

z]o/ ;DaGwL k|:tfjnfO{ :jLs[t ug'{k"j{ ljj]sk"0f{ ;+oGq (Prudential Mechanism) sf] dfWodaf6

k/LIf0f ug]{ gLlt cjnDag ul/Psf] 5 ..

2=72 o; a}+saf6 hf/L lgb]{zg cg';f/ lgIf]kdf lbg] / shf{ ;fk6df lng] Aofhb/ lgwf{/0f ubf{ cf};t

Aofhb/ cGt/ % k|ltzt eGbf a9L gx'g] u/L lgwf{/0f ug'{kg]{df ;f] adf]lhd gu/]sf ;+:yfx?sf]

xsdf jflif{s ljQLo ljj/0f k|sfzg ug{ :jLs[lt k|bfg ubf{ To:tf ;+:yfsf] ;~rfns ;ldlt / k|d'v

sfo{sf/L clws[tx?nfO{ Wofgfsif{0f u/fOPsf] 5 .

2=73 ljsf; a}+sx?sf] lgoldt?kdf u}/–:ynut ;'kl/j]If0f ug]{ ul/Psf] 5 . cfly{s jif{ @)&$÷&% sf]

rf}yf] qodf; cjlw / @)&%÷&^ sf] k|yd, bf]>f] / t]>f] qodf; cjlwsf] u}/:ynut ;'kl/j]If0f

k|ltj]bg tof/ u/L ljsf; a}+sx?sf] k|d'v ljQLo kl/;"rsx? / ljsf; a}+sx?sf] jflif{s u}/:ynut

;'kl/j]If0f k|ltj]bg tof/ u/L ;fj{hlgs hfgsf/Lsf nflu a}+ssf] j]a;fO6df /flvPsf]

5 .

2=74 cfly{s jif{ @)&%÷&^ sf] c;f/ d;fGt;Dddf lgoldt ?kdf clgjfo{ gub df}Hbft cg'kft

ljj/0fsf] cg'udg ubf{ ^ ljsf; a}+sn] tf]s] adf]lhdsf] clgjfo{ df}Hbft sfod u/]sf] gb]lvPsf]n]

gub hl/jfgf ul/Psf] 5 .

2=75 cfly{s jif{ @)&%÷&^ sf] c;f/ d;fGt;Dddf lgoldt ?kdf j}wflgs t/ntf df}Hbft ljj/0fsf]

cg'udg ubf{ ;d:ofu|:taf6 km's'jf ePsf] @ jif{ cjlw gk'u]sf] Ps ;+:yf afx]s cGo ;a}

;+:yfx?n] o; a}Ín] tf]s] adf]lhdsf] j}wflgs t/ntf cg'kft sfod u/]sf] b]lvPsf] 5 .

2=76 cfly{s jif{ @)&%÷&^ sf] c;f/ d;fGt;Dddf ævÆ ju{sf ljQLo ;+:Yffx?n] ljkGg ju{df k|jfx

u/]sf] shf{sf] cg'udg ubf{ ;a} ;+:yfx?n] o; a}Ín] tf]s] adf]lhdsf] ljkGg ju{ shf{ cg'kft

sfod u/]sf] b]lvPsf] 5 .

ljQ sDkgL ;'kl/j]If0f

2=77 cfly{s jif{ @)&%÷&^ df !& j6f ljQ sDkgLx?sf] :ynut lg/LIf0f ;DkGg ul/Psf] 5 .

2=78 ;dLIff jif{df !* j6f ljQ sDkgLx¿nfO{ ;fwf/0f;ef k|of]hg (AGM Clearance) sf] nflu jflif{s

u}/–:ynut ;'kl/j]If0f k|ltj]bg tof/ u/L ljQLo ljj/0f k|sfzg ug{ :jLs[lt k|bfg ul/Psf] 5 .

2=79 ;dLIff jif{df $ j6f ljQ sDkgL ;d:ofu|:t /x]sf 5g\ eg] ! ljQ sDkgL vf/]hL k|lqmofdf /x]sf], !

ljQ sDkgL dh{/df uPsf] / !* ljQ sDkgLx¿ ;~rfngdf /x]sf 5g\ .

tflnsf @=!$ M ljQ sDkgLx?sf] k|d'v kl/;"rsx? -@)&^ c;f/_

-s_ s'n r'Qmf k'FhL ?= !@ ca{ @ s/f]8 (@ nfv %@ xhf/

-v_ s'n lgIf]k ?= &$ ca{ %# s/f]8 !$ nfv ($ xhf/

-u_ s'n shf{ ?= ^$ ca{ #) s/f]8 % nfv # xhf/

-3_ k|fyldstfk|fKt If]q shf{ ?= ( ca{ #^ s/f]8 *$ nfv @^ xhf/ -!&=$* k|ltzt_

-ª_ ljkGg ju{ shf{ ?= $ ca{ *@ s/f]8 #& nfv #) xhf/ -*=$) k|ltzt_

-r_ s'n l/on :6]6 shf{ ?= $ ca{ *$ s/f]8 $# nfv $( xhf/ -&=%# k|ltzt_

-5_ lg:s[o shf{ ?= ! ca{ %( s/f]8 $! nfv $$ xhf/ -@=$& k|ltzt_

-h_ s'n shf{÷s'n lgIf]k / k|fylds k'FhL cg'kft &@=%* k|ltzt

-em_ shf{÷lgIf]k cg'kft *^=@& k|ltzt

-~f_ t/n ;DklQ÷s'n lgIf]k cg'kft #!=$^ k|ltzt


75

n3'ljQ ljQLo ;+:yf ;'kl/j]If0f

2=80 cfly{s jif{ @)&%÷&^ df $% j6f n3'ljQ ljQLo ;+:yfx?sf] ;dli6ut :ynut lg/LIf0f / ( j6f

n3'ljQ ljQLo ;+:yfsf] ljz]if÷cg'udg lg/LIf0f ;DkGg ePsf] 5 . ljQLo ljj/0f k|sfzg ug{]

;xdltsf nflu cfj]bg lbPsf ^% j6f n3'ljQ ljQLo ;+:yfx?nfO{ ljQLo ljj/0f k|sfzg ug{]

;xdlt k|bfg ul/Psf]] 5 .

ljb]zL ljlgdo Joj:yfkg

2=81 pBf]u ljefusf] :jLs[t l:sdleq k/]sf s'g} klg pBf]un] cf}Bf]lus k|of]hgsf] nflu vfgof]Uo ;'g

(Edible Gold) cfoft ug{ :jLs[lt dfu u/]df To:tf] ;'g ld>0f u/L tof/ ul/g] pTkfbgdf

;DalGwt cGtMz'Ns sfof{nosf] k|ToIf cg'udg /xg] zt{df k/LIf0fsf] ?kdf To:tf pBf]unfO{

jflif{s clwstd !%)) -Ps xhf/ kfFr ;o_ u|fd;Dd vfgof]Uo ;'g (Edible Gold) ;DalGwt

Joj;foLn] ;f]em} a}+sdfkm{t cfoft ug{ ;Sg] Joj:yf ul/Psf] 5 .

2=82 ef/taf6 x'g] ef=?= % s/f]8eGbf a9Lsf] j:t'' cfoft clgjfo{ ¿kn] k|tLtkq dfkm{t ug'{kg]{ Joj:yf

ul/Psf] 5 .

2=83 g]kfn ;/sf/n] hf/L u/]sf] ofqf cg'dlt kq (Travel Document) sf] cfwf/df ljb]z e|d0fdf

hfg'kbf{ /fxbfgL ;'ljwf dfu ug]{x¿nfO{ :ynut dfu{ k|of]u u/] ;/x cd]l/sL 8n/ !,))) ;Ddsf]

;6xL ;'ljwf lbg] Joj:yf ul/Psf] 5 .

2=84 g]kfn ;/sf/sf ljsf; cfof]hgf ;~rfng ug]{ ;/sf/L lgsfon] :jLs[t ;]jf vl/bsf nflu

k|tLtkq vf]Nbf ;DalGwt lgsfosf] cg'/f]w kq ;lxt lgj]bg k|fKt ePdf o; a}+ssf] :jLs[lt lng'

gkg]{ Joj:yf ul/Psf] 5 .

2=85 jfl0fHo a}+sx¿n] cf}Bf]lus sRrf kbfy{ cfoft ug{ ljb]zL d'b|fdf k|jfx ug]{ shf{sf] cjlw ()

lbgaf6 a9fO{ !*) lbg agfOPsf] 5 .

2=86 nufgL jf]8{af6 /fli6«o dxTjsf] cfof]hgfsf] ?kdf klxrfg ePsf] / xfn lgdf{0f z'? ePsf] c?0f

t];|f] hnljB't cfof]hgfsf] nflu PDA df pNn]v eP adf]lhd cfof]hgfsf] ljsf;stf{ SJVN-

Arun-3 Power Development Company n] k/fdz{bftf÷lgdf{0fstf{ 7]s]bf/nfO{ lbg'kg]{

e'QmfgLsf] ;6xL ;'ljwf k|bfg ug'{ kbf{ ljsf;stf{ sDkgLaf6 sfo{;Dkfbg osLg tyf nufgL

jf]8{sf] sfof{noaf6 l;kmfl/; eO{ cfPsf] cfwf/df plNnlvt sfuhftx?sf] k/LIf0f u/L jfl0fHo

a}+sx?n] 7]Ssf /sdsf] ;Ldf ggf£g] u/L l;w} ef/tLo ?k}ofFsf] ;6xL ;'ljwf k|bfg ug{ ;Sg] Joj:yf

ul/Psf] 5 .

2=87 Max Money SDN. BHD, Malaysia n]] /]ld6fG; sf/f]af/ jfktsf] e'QmfgL ug'{kg]{ aSof}tfx?

e'QmfgL gu/]sf]n] o; a}saf6 Ohfhtkqk|fKt a+}s tyf ljQLo ;+:yfx?, /]ld6fG; sDkgL tyf cGo

Ohfhtkq k|fKt ;+:yfx?n] pQm ;+:yf;Fu s'g} klg sf/f]af/ gug{÷gu/fpg ldlt @)&%÷)*÷!@

df ;"rgf hf/L ul/Psf] 5 . ;fy}, o; a}+saf6 Ohfhtkqk|fKt s'g} klg a}+s, ljQLo ;+:yf tyf

/]ld6fG; sDkgL / ;+:yfx?n] t];|f] kIfaf6 Processing ePsf] /sd :jLsf/ ug{] / e'QmfgL ug{]

Joj:yf gx'g] u/L k|jGw ldnfpg ldlt @)&%÷!!÷)@ df k'gM ;"rgf hf/L ul/Psf] 5 .

2=88 ljk|]if0f sf/f]af/ ug]{ a}+s, ljQLo ;+:yf tyf ljk|]if0f sDkgLx?n] j]lglkml;o/LnfO{ e'QmfgL lbg'kg]{

/sd clgjfo{ ?kdf clu|d k|fKt ug'{kg]{ -Pre Funding_ jf ;f] a/fa/sf] a}+s Uof/]06L lng'kg]{

Joj:yf ul/Psf] 5 .


76

2=89 s[lif ;fdu|L sDkgL lnld6]8 jf /fli6«o aLp ljhg sDkgL lnld6]8n] Unf]jn 6]08/ dfkm{t :jLs[t

u/]sf] jf]nkqaf6 dn, aLp cfoft ubf{ t];|f] d'n'sd} lgld{t eO{ t];|f] d'n'saf6} Shipment x'g]

cj:yfdf Unf]an 6]08/ kg]{ ef/tLo kmd{ sDkgLsf] gfddf klg ljBdfg Joj:yf adf]lhd kl/jTo{

ljb]zL d'b|fdf e'QmfgL ug]{] u/L k|lttkq vf]Ng ;lsg] Joj:yf ul/Psf] 5 .

2=90 ljb]zL nufgLdf :yfkgf ePsf pBf]u tyf kl/of]hgfdf ljb]zL nufgLstf{n] leœofPsf] kl/jTo{

ljb]zL d'b|fsf] /sd g]kfnsf jfl0fHo a}+sx?df lgIf]k /fvL ;f]sf] lwtf]df g]kfnL d'b|fdf shf{ lng

;Sg] Joj:yf ul/Psf] 5 .

2=91 Correspondent Banking k|of]hgsf] nflu vf]lng]] k|tLtkq tyf Trade Finance Services sf]

nflu g]kfnsf jfl0fHo a}+sx?n] :jb]zL tyf ljb]zL Correspondent Bank df /fv]sf] ljb]zL d'b|f

lgIf]knfO{ lwtf] /fv]/ Confirmation sf] sfo{ ug{ ;Sg] Joj:yf ul/Psf] 5 .

2=92 ljb]zaf6 cu|Ld ?kdf ljb]zL d'b|f k|fKt ePsf] k|df0f k|lttkq vf]Ng] a}+sdf k|fKt eO;s]kl5 ;f]sf]

cfwf/df t];|f] d'n'ssf] ;fdfg ljleGg kf]6{dfkm{t g]kfn gleœofO{ l;w} dWo:ytf Jofkf/ cGtu{t

g]kfn afx]s cGo d'n'sdf k|lttkqdfkm{t cGt/f{li6«o k|rng cg'?k lgof{t Jofkf/ ug{ ;Sg] Joj:yf

ul/Psf] 5 .

2=93 ;'grfFbL Joj;foLx?n] o; a}+saf6 Ohfhtkq lnO{ ljb]zL, u}/–cfjf;Lo g]kfnL, s'6gLlts

lgof]usf kbflwsf/Lx?nfO{ :jb]zd} kl/jTo{ ljb]zL d'b|fdf ;'gsf u/uxgf laqmL u/]df Deemed

Export ;/x lgof{t ePsf] dfgL ljBdfg Joj:yf adf]lhd ;''g pknAw u/fpg] Joj:yf ul/Psf]

5 .

2=94 ;'g cfoft tyf laqmL ljt/0fsf nflu hf/L æ;'g cfoft tyf laqmL ljt/0f sfo{ljlw, @)^*Æ df

cfjZos ;+zf]wg÷kl/dfh{g ul/Psf] 5 .

2=95 t];|f] d'n'saf6 cd]l/sL 8n/ $) xhf/ eGbf dflysf] ;fdfg cfoft ug'{kbf{ clgjfo{ ¿kn]

k|lttkqdfkm{t ug'{kg]{ Joj:yfnfO{ kl/dfh{g u/L cd]l/sL 8n/ #) xhf/eGbf dflysf] ;fdfg

cfoft ug'{kbf{ clgjfo{ ?kdf k|lttkq dfkm{t ug'{kg]{ / 6L=6L=dfkm{t ;6xL k|bfg ubf{ cd]l/sL

8n/ @% xhf/ eGbf a9L ljb]zL d'b|fsf] ;6xL pknAw u/fpFbf Beneficiary sf] Business

Credibility Information lng'kg]{ Joj:yf ul/Psf] 5 .

2=96 ljb]zL nufgLstf{x¿n] g]kfnsf ljleGg kl/of]hgfdf C0f nufgL ubf{ To:tf] C0fsf] ;fFjf Jofh

c;'nL tyf Default ePsf C0fLsf] lwtf] lnnfdL;Ddsf k|lqmof k'/f ug]{ u/L C0f Joj:yfkgsf]

nflu ;DalGwt ljb]zL nufgLstf{, ljb]zL nufgL leœofpg] sDkgL jf ;+3÷;+:yf / jfl0fHo a}+s

;d]tn] lqkIfLo ;Demf}tf u/L s'g} Ps g]kfnL jfl0fHo a}+sn] Agent sf] ?kdf C0f Joj:yfkg,

Escrow vftf Joj:yfkg tyf Custodian sf] ¿kdf ;]jf lbg ;Sg] Joj:yf ul/Psf] 5 .

2=97 ef/tdf xf]6n, c:ktfn / cf}iflw k;ndf ul/g] e'QmfgL afx]s Credit, Debit tyf Prepaid

Card nufot Electronic card sf] dfWodaf6 Point of Sale (POS) jf cGo ljB'tLo

dfWoddfkm{t j:t' tyf ;]jf vl/b ubf{ ul/g] e'QmfgLsf] xsdf Ps} k6s jf k6sk6s u/L dfl;s

ef=?= ! nfv;Dd dfq e'QmfgL ug{ ;lsg] u/L ;Ldf tf]lsPsf] 5 .

2=98 g]kfn ;/sf/ ;+:s[lt, ko{6g tyf gful/s p8\8og dGqfno, ko{6g ljefuaf6 :jLs[t v]nx?

Sofl;gf]n] v]nfpg] ;DaGwdf lgofds lgsfo ko{6g ljefuaf6 :jLs[t SOP (Standard of

Operation Procedures) df pNn]v ePsf u]dx? v]nfpg] k|of]hgsf] nflu :jLs[lt lnO{ a}+lsË

k|0ffnLdfkm{t online dfWodaf6 /sd k|fKt u/L :jLs[t ePsf To:tf Online Gaming v]nfpg

/sd k|fKt ug]{ / ljBdfg Joj:yf adf]lhd vr{ Pj+ Transfer ug{ ;lsg] u/L Sofl;gf]x?n]

Online Gaming sf] nflu a}+lsË k|0ffnLsf] k|of]u ug{ ;Sg] Joj:yf ul/Psf] 5 .


77

2=99 6«fen Ph]G;L, 6«]lsª Ph]G;L, sfuf]{ s'l/o/ Ph]06, xf]6n nufotsf ;+:yfx?n] ljb]zaf6

Repatriation lng'kg]{ /sd ljb]zL d'b|f sf/f]af/ ePsf] !% lbgleq b]zleq clgjfo{ ?kdf

NofO;Sg'kg]{ Joj:yf ul/Psf] 5 .

2=100 lzIff, cfk|jf;g, :jf:Yo nufotsf k|of]hgsf nflu cd]l/sL 8n/ %,))) eGbf a9Lsf] kl/jTo{

ljb]zL d'b|f dfu ug]{ g]kfnLx?;Fu clgjfo{ ?kdf :yfoL n]vf gDa/ (PAN) lng'kg]{ Joj:yf

ul/Psf] 5 .

2=101 g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 >d :jLs[lt lnO{ j}b]lzs /f]huf/Ldf hfg] g]kfnL gful/snfO{

/fxbfgL jfkt clwstd cd]l/sL 8n/ @)) -b'O{;o_ ;Dd dfq ;6xL ;'ljwf pknAw u/fpg' kg]{

Joj:yf ul/Psf] 5 .

2=102 Ohfhtkqk|fKt jfl0fHo a}+s tyf /fli6«o:t/sf ljsf; a}+sx¿n] hnljB't pTkfbg tyf k|;f/0f;Fu

;DalGwt cfof]hgf÷kl/of]hgfsf nflu kl/jTo{ ljb]zL d'b|fdf C0f k|bfg ug]{ ;DaGwL Joj:yfnfO{

lj:tf/ u/L pQm C0f ;f}o{ / jfo' phf{ cfof]hgf÷kl/of]hgfdf ;d]t k|bfg ug{ ;Sg] Joj:yf

ul/Psf] 5 .

2=103 g]kfn ;/sf/ dlGqkl/ifbn] ldlt @)&%÷)@÷!) df ;+zf]wg÷kl/dfh{g u/]sf] ælgof{tdf cg'bfg

k|bfg ug]{ ;DaGwL sfo{ljlw, @)&%Æ sf ;+zf]lwt Joj:yfx? sfof{Gjog ug{÷u/fpg kl/kq hf/L

ul/Psf] 5 .

2=104 kl/jTo{ ljb]zL d'b|f cfh{g x'g] u/L lgof{t sf/f]af/ ug]{ lgof{tstf{x¿n] kl/jTo{ ljb]zL d'b|fdf

Pre-shipment tyf Post-shipment shf{ dfu u/]df k|rlnt Joj:yf cGtu{t shf{ pknAw

u/fpFbf o:tf] shf{df a9Ldf One Year Libor b/df clwstd !=@% -Ps bzdnj b'O{ kfFr_

k|ltzt yk u/L x'g cfpg] b/n] Aofh lng ;lsg] / ;f]sf] ;fFjf÷Aofh kl/jTo{ ljb]zL d'b|fdf g}

c;'n pk/ ug'{kg]{ Joj:yf ul/Psf] 5 .

2=105 cf}Bf]lus sRrf kbfy{ / d]lzg/L ;/;fdfg k|lttkqdfkm{t cfoft ubf{ Sight LC sf] e'QmfgLsf]

nflu jfl0fHo a}+sx?n] kl/jTo{ ljb]zL d'b|fdf C0f k|jfx ubf{ Six Month LIBOR Rate df

clwstd !=@% -Ps bzdnj b'O{ kfFr_ k|ltzt;Dd yk u/L C0f k|jfx ug'{kg]{ Joj:yf ul/Psf]

5 .

2=106 ljb]zL s'6gLlts sd{rf/Lx?n] dfq cfˆgf] ljb]zL d'b|f vftfaf6 g]kfndf /xFbf a:bf gub} /sd

e'QmfgL lng ;Sg] Joj:yf /x]sf]df ljleGg b'tfjf; tyf s'6gLlts lgof]udf sfo{/t le;fk|fKt

u}/–s'6gLlts ljb]zL sd{rf/Lx?nfO{ cfˆgf] JolQmut kl/jTo{ ljb]zL d'b|f vftfaf6 k|lt dlxgf

gubdf o"=P;=8n/ %)) jf ;f] a/fa/sf] /sd;Dd e'QmfgL lbg ;lsg] Joj:yf ul/Psf] 5 .

2=107 o; a}+saf6 Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx?n] ;"rgfdf

plNnlvt zt{x?sf] kfngf ug]{ u/L hnljB't pTkfbg tyf k|zf/0f nfO{g, ;8s, ;'?Ëdfu{,

ljdfg:yn, s]jnsf/, k'n h:tf ef}lts k"jf{wf/ -xfplhË, hUuf ljsf; h:tf l/on :6]6sf] If]q

afx]s_, ljb]zL d'b|f cfh{g ug]{ ko{6g, s[lif / n3'ljQ If]qdf shf{ k|jfx ug]{ k|of]hgsf] nflu

ljQLo ;fwgsf] k|jGw ug{ ef/tl:yt a}+s tyf ljQLo ;+:yfaf6 MCLR (Marginal Cost of

Funding Based Lending Rate) df clwstd ! k|ltzteGbf a9L Aofhb/ gx'g] u/L ef/tLo

d'b|fdf C0f lng;Sg] / o:tf] C0f /sd cGo kl/jTo{ ljb]zL d'b|fdf lnPsf] eP ;f] ;d]t u/L

cfˆgf] k|fylds k'FhLsf] zt\k|ltzt /sd;Dd x'g] Joj:yf ug]{ u/L ;fj{hlgs ;"rgf hf/L ul/Psf]

5 .

2=108 o; a}+saf6 Ohfhtkqk|fKt æ3Æ ju{sf n3'ljQ ljQLo ;+:yfx?n] ljb]zL d'b|f cfh{g ug]{ ko{6g,

s[lif If]q, n3' pBd tyf Joj;fo, n3' hnljB't tyf gjLs/0fLo phf{, /f]huf/L tyf :j/f]huf/L

l;h{gfdfkm{t cfocfh{g, ul/aL lgjf/0f / pTkfbg clej[l4df ;xof]u k'Ug] u/L cfˆgf] sf/f]af/


78

If]qleq kg]{ pBd, Joj;fo, kl/of]hgf cflbdf shf{ k|jfx ug]{ k|of]hgsf nflu ljQLo ;fwgsf]

k|jGw ug{ cfˆgf] k|fylds k'FhLsf] a9Ldf #) u'0ff;Dd dfq ljQLo >f]t kl/rfng x'g ;Sg] u/L

ljb]zL a}+s tyf ljQLo ;+:yf jf cGo ;+:yfx?af6 kl/jTo{ ljb]zL d'b|fdf C0f lng ;Sg] u/L

;fj{hlgs ;"rgf hf/L ul/Psf] 5 .

2=109 ljb]zL Payment System ;Fu k|ToIf cfa4 ePsf] h'g;'s} QR Code, POS Machine jf cGo

Payment System sf] k|of]u o; a}+saf6 :jLs[lt k|fKt ;+:yfafx]s cGo ;+:yf;Fu ug'{ u}/sfg"gL

/x]sf] Joxf]/f ;a}sf] hfgsf/Lsf] nflu a}+ssf] j]a;fO6df ;"rgf k|sflzt ul/Psf] 5 .

2=110 æx]lhË ;DaGwL lgodfjnL, @)&%Æ ldlt @)&%÷!!÷!# df /fhkqdf k|sflzt eO{ sfof{Gjogdf

cfPsf] x'Fbf ;DalGwt ;a}sf] hfgsf/Lsf] nflu ldlt @)&%÷!!÷@^ df ;fj{hlgs ;"rgf k|sflzt

ul/Psf] 5 .

2=111 o; a}+saf6 cf=j= @)&%÷&^ df ?= #% ca{ &$ s/f]8 a/fa/sf] /sd k'FhL :j?k k|ToIf j}b]lzs

nufgL leœofpg cg'dlt k|bfg ePsf] 5 . To:t}, pQm cjlwdf cd]l/sL 8n/ ^ s/f]8 $& nfv,

o'/f] @ nfv #& xhf/, hfklgh o]g ! s/f]8 ! nfv, ef=?= ^ s/f]8 &) nfv tyf Sofg]l8og 8n/

% nfv C0f:j?k ljb]zL d'b|f leœofpg cg'dlt k|bfg ePsf] 5 .

2=112 o; cjlwdf ?= #! ca{ (& s/f]8 a/fa/sf] k'FhL :j?ksf] ljb]zL nufgL / cd]l/sL 8n/ & s/f]8

^* nfv, o'/f] %) xhf/ / ef=?= (* nfv $# xhf/ C0f:j?ksf] ljb]zL nufgL n]vfÍg ePsf]

5 . ;fy}, pQm cjlwdf k|ToIf ljb]zL nufgL lkmtf{, C0fdfkm{t lelqPsf] k|ToIf j}b]lzs nufgLsf]

;fFjf / Jofh e'QmfgL / nufgLsf] nfef+z jfkt cd]l/sL 8n/ & s/f]8 @^ nfv, ef=?= *^ nfv

%^ xhf/ tyf g]=?= @* ca{ ($ s/f]8 a/fa/ ljb]zL d'b|fsf] ;6xL :jLs[lt -Repatriation_ k|bfg

ul/Psf] 5 .

2=113 @)&^ c;f/ d;fGt;Dd ljb]zL d'b|fsf] sf/f]af/ ug{ :jLs[lt lng] ;+:yfdf xf]6n @!*, 6«fen

Ph]G;L (@!, 6]«lsË !%$^, sfuf]{ ^@, dlgr]~h/ #&%, /]ld6\ofG; sDkgL %@, jfl0fHo a}+s @*,

ljsf; a}+s !(, ljQ sDkgL $, g]kfn OGk|mf:6«Sr/ 8]enkd]G6 a}+s, g]kfn lSnol/ª xfp;

lnld6]8, Po/nfOG; sDkgL &$ / cGo #( u/L hDdf ##$) /x]sf 5g\ . ljb]zL d'b|fsf] sf/f]af/

ug]{ ;+:yfdWo] sf7df8f}+ pkTosfleq @((@ / pkTosf aflx/ #$* ;+:yf ;~rfngdf /x]sf 5g\ .

2=114 ljb]zL d'b|fsf] sf/f]af/ ug{ :jLs[lt lng] ;+:yfdWo] cfly{s jif{ @)&%÷&^ df dlg r]~h/ !!%,

6«fen Ph]G;L !!, 6]«lsË %, xf]6n #!, /]ld6\ofG; sDkgL %, Po/nfOG; $ / a}+s tyf cGo $ u/L

hDdf !&% j6f ;+:yfx?sf] lg/LIf0f ;DkGg ul/Psf] 5 .

2=115 g]kfn /fi6« a}+s ljk|]if0f ljlgodfjnL, @)^&, g]kfn /fi6« a}+s dlgr]~h/ ljlgodfjnL, @)^&

g]kfn /fi6« a}+s ljb]zL ljlgdo sf/f]jf/ Ohfhtkq tyf lg/LIf0f lgodfjnL, @)^& ;+zf]wgsf]

k|lqmofdf /x]sf 5g\ .

2=116 ljleGg ldltdf g]kfndf ljb]zL nufgL leœofpg] tyf n]vfÍg ug]{ ;DaGwL o; ljefudf btf{

ePsf kmfOndWo] ljleGg %$ j6f sDkgL tyf ;+:yfx?nfO{ ;"rgf k|sflzt ldltn] #) lbgleq

ck'u÷yk sfuhftx? pknAw u/fpg] ;DaGwdf ldlt @)&%÷)(÷@( ut] ;fj{hlgs ;"rgf hf/L

ul/Psf]df ;Dks{df cfPsf hDdf !! j6f sDkgL÷;+:yf afx]s ;do;Ldfleq ;Dks{df gcfpg]

cGo sDkgL÷;+:yfx?sf] kmfOn aGb ul/Psf] 5 . o;afx]s, cf=j= @)&%÷&^ df k|ToIf j}b]lzs

nufgL;Fu ;DalGwt hDdf %)@ j6f kmfOnx?sf] sfo{ ;DkGg ul/Psf] 5 .

2=117 k|ToIf ljb]zL nufgLsf] sfdsf/afxLnfO{ yk k|efjsf/L agfpg g]kfn ;/sf/, pBf]u jfl0fHo tyf

cfk"lt{ dGqfno, pBf]u ljefu cGt/utsf] Psn ljGb' ;]jf s]Gb|df ljb]zL ljlgdo ;xhLs/0f


79

PsfO{ :yfkgf ePsf] 5 . ;fy}, ;f]xL PsfOdf cfjZos sfdsf/afxLsf] nflu æPsn ljGb' ;]jf

s]Gb|, ljb]zL ljlgdo ;xhLs/0f PsfO{sf] sfo{ ;~rfng sfo{ljlw @)&^Æ nfu" ul/Psf] 5 .

d'b|f Joj:yfkg

2=118 cfly{s jif{ @)&%÷&^ df ?= %)) b/sf] * s/f]8 yfg / ?= @) b/sf] ( s/f]8 &) nfv yfg

5kfO{ eO{ cfPsf gofF gf]6x? a}+ssf] 9's'6Ldf bflvnf ul/Psf] 5 .

2=119 ;fj{hlgs vl/b P]g, @)^# / g]kfn /fi6« a}+s, gf]6 5kfO{ tyf l;Ssf 6sd/L lgb]{lzsf, @)^% df

ePsf] Joj:yf cg';f/ gf]6 5kfO{ -v/Lb_ ;DaGwL u'?of]hgf, @)&$ / l;Ssf 6sd/L ;DaGwL

u'?of]hgf, @)&$ sfof{Gjogdf 5g\ . ;fy}, xfn rln/x]sf] rqmdf gf]6 5kfO{sf nflu ^ j6f k"j{

of]Uotf ;"rLdf kg{ ;kmndWo]sf sDkgLaf6 ?= !)) b/sf] $) s/f]8 yfg, ?= %) b/sf] @# s/f]8

yfg / ?= !))) b/sf] #! s/f]8 yfg gf]6 5kfO{sf nflu af]nkq cfXjfg ul/Psf] 5 .

2=120 @)&% ;fpgb]lv @)&^ c;f/ d;fGt;Ddsf] cjlwdf ljleGg b/sf $( s/f]8 yfg gf]6x?

rngrNtLsf] nflu lgisfzg ePsf] 5 eg] pQm cjlwdf gf]6 5kfO{ vr{ ?= *% s/f]8 #& nfv

ePsf] 5 .

tflnsf @=!% M cfly{s jif{ @)&%÷&^ df :6saf6 lgisflzt gf]6 tyf 5kfO{ vr{sf] ljj/0f

b/ -?=_ Yffg -nfvdf_ 5kfO{ vr{

/sd ?= -s/f]8df_

% 961.50 12.81 !) 976.00 16.63 @) 698.00 8.34 %) 1,016.00 15.73 !)) 386.00 9.18 %)) 430.50 13.47 !))) 432.00 9.29 hDdf 4,900.00 85.37

2=121 rngrNtLdf /x]sf gf]6sf] kl/df0f k|To]s jif{ a9\b} uPsf] 5 . cfly{s jif{ @)&#÷&$ df ?= $#)

ca{ (( s/f]8 rngrNtLdf /x]sf]df cfly{s jif{ @)&$÷&% df !$=& k |ltztn] a9]/

?= $($ ca{ #& s/f]8 k'u]sf] / @)&%÷&^ df @=^ k|ltztn] a9]/ ?= %)& ca{ ^ s/f]8 k'u]sf]

5 . lgisflzt gf]6sf] nflu ;'/If0f jfkt ljb]zL d'b|fx? / ljb]zL ;'/If0fkq /flvg] ul/Psf] 5 .

@)&^ c;f/ d;fGt;Dddf rngrNtLdf /x]sf] gf]6sf] ljj/0f tflnsf @=!^ df lbOPsf] 5 .

tflnsf @=!^ M rngrNtLdf /x]sf] gf]6sf] ljj/0f -@)&^ c;f/ d;fGt;Dd_

b/ -?=_ rngrNtLdf /x]sf gf]6 /sd -?= s/f]8df_

! 161,033,483 16.10 @ 92,681,221 18.55 % 535,925,679 267.96 !) 414,447,945 414.45 @) 249,321,374 498.64 @% 2,289,732 5.72 %) 212,366,072 1,061.83 !)) 173,106,396 1,731.06 @%) 349,683 8.74 %)) 220,865,965 11,043.30 !))) 356,396,479 35,639.65

hDdf 2,257,750,546 50,706.00


80

2=122 g]kfnL d''b|fsf] cfk""lt{ Joj:yf k|efjsf/L agfpg tyf g]kfn ;/sf/sf] vr{ e'QmfgLsf nflu

cfjZos kg]{ /sd pknAw u/fpg o; a}+ssf] sf7df8f}+ pkTosfdf !, sf7df8f}+ pkTosf aflx/sf

sfof{nox?df &, /fli6«o jfl0fHo a}+s lnld6]8sf $% / g]kfn a}+s lnld6]8sf @$ j6f zfvf

sfof{nox? ;d]t u/L && j6f gf]6sf]ifdfkm{t g]kfnL gf]6sf] cfk"lt{ ug]{ / rngrNtLdf k7fpg

of]Uo gePsf gf]6x? o; a}+sdf lvRg] sfo{ x''Fb} cfPsf] 5 . o; sfo{ cGtu{t gf]6sf]ifdf tf]lsPsf]

aLdfÍ /sdeGbf a9L /sd hDdf x'g cfPdf o; a}+sn] cfˆg} vr{df a9L hDdf ePsf] /sd lkmtf{

Nofpg] / gf]6sf]ifaf6 /sd dfu ePdf tTsfn k7fpg] Joj:yf ub}{ cfPsf] 5 . ;fy}, gf]6sf]if

sf/f]af/df b]lvg] ;d:ofx?nfO{ lg/fs/0f ug]{ p2]Zon] ljBdfg ;+rfng Joj:yfnfO{ yk k|efjsf/L

agfpg gf]6sf]if sf/f]af/df ;+nUg sd{rf/Lx?nfO{ ;xefuL u/fO{ uf]i7Lx? ;+rfng ug]{ tyf

gf]6sf]ifx?sf] lg/LIf0f tyf cg''udgaf6 k|fKt s}lkmotx?nfO{ ;'wf/ ug{ nufOPsf] 5 .

2=123 gf]6nfO{ ;''/lIft;fy k|of]udf Nofpg] tyf em'qf, d}nf gf]6nfO{ k|rngaf6 lvRg] af/] ;/f]sf/jfnf

Pjd\ ;j{;fwf/0fnfO{ hfgsf/L lbg] p2]Zon] g]kfn /fi6« a}+ssf] j]j ;fO6df ;"rgfx? /fVg] ul/Psf]

5 . a+}sn] hf/L u/]sf] ;kmf gf]6 gLlt sfof{Gjog cj:yfsf ;DaGwdf ljleGg a+}ssf zfvfx?df

lg/LIf0f u/L ;DalGwt a+}s tyf ljQLo ;+:yfnfO{ cfjZos lgb]{zg lbOPsf] 5 .

2=124 @)&% ;fpgb]lv @)&^ c;f/ d;fGt;Dddf a}+s tyf ljQLo ;+:yfx? Pjd\ ;j{;fwf/0f;Fu /x]sf

em'qf, d}nf / RofltPsf tyf rngrNtLdf k7fpg cof]Uo ljleGg b/sf u/L ?= &^ ca{ (% s/f]8

&) nfv a/fa/sf gf]6x? hnfg ul/Psf 5g\ .

tflnsf @=!& M cfly{s jif{ @)&%÷&^ df rngrNtLdf k7fpg cof]Uo gf]6x?

hnfg u/]sf] ljj/0f

2=125 6S;f/ dxfzfvfaf6 lgoldt ?kdf ;'g tyf rfFbLsf c;kmL{ tyf l;Ssfx? / cGo wft'af6 ag]sf

kbs tyf d]8flnogx? ;d]t 6sd/L u/L laqmL ljt/0f ul/Psf] 5 . cfly{s jif{ @)&$÷&% sf]

cGTodf ?= !÷– b/sf] ?= ^ s/f]8 (^ nfv *! xhf/ / ?= @÷– b/sf] ?= ^ s/f]8 &! nfv ^^

xhf/ l;Ssfx? df}Hbft /x]sf]df ?= !÷– b/sf] $ s/f]8 (* nfv / ?= @÷– b/sf] ?= # s/f]8 &#

nfv %^ xhf/ l;Ssfx? laqmL eO{ cfly{s jif{ @)&%÷&^ sf] cGTodf ?= !÷– b/sf] ?= ! s/f]8

(* nfv &( xhf/ / ?= @÷– b/sf] ?= @ s/f]8 (* nfv !) xhf/ l;Ssf df}Hbft /x]sf] 5 .

hgzlQm Joj:yfkg

2=126 @)&^ c;f/ d;fGtdf a}+sdf k|zf;gtkm{ (#$ / k|fljlwstkm{ () u/L s'n !,)@$ sd{rf/Lx?

sfo{/t /x]sf 5g\ . sfo{/t s'n hgzlQmdWo] txut ?kdf x]bf{ clws[ttkm{ %@^, ;xfostkm{ #&^

/ >]0fL ljlxg sfof{no ;xof]uLtkm{ !@@ hgf /x]sf 5g\ . cfly{s jif{sf] cGTodf sfo{/t

sd{rf/Lx?dWo] clws[t:t/sf sd{rf/Lsf] ;xfos tyf sfof{no ;xof]uL sd{rf/LaLrsf] cg'kft

b/ -?=_ hnfgdf k7fPsf] -yfg nfvdf_ /sd -?= s/f]8df_

! 0.35 0.0035 @ 0.77 0.02 % 418.28 20.92 !) 465.74 46.57 @) 424.56 84.91 @% 0.05 0.01 %) 450.44 225.23 !)) 414.63 414.63 @%) 0.0003 0.0007 %)) 316.04 1,580.21 !))) 532.32 5,323.20

hDdf 3,023.18 7,695.70


81

!M)=(% /x]sf] 5 . cl3Nnf] jif{ o:tf] cg'kft !M)=* /x]sf] lyof] . ;xof]uL ;]jfdf s/f/df lgo'lQm

ul/g] Joj:yf cg';f/ @)&^ c;f/ d;fGt;Dddf ;'/Ifftkm{ ** hgf, :jf:Yotkm{ !@,

OlGhlgo/tkm{ @, ;a–OlGhlgo/tkm{ !, rfnstkm{ @$ / 6S;f/ dxfzfvfdf k|fljlws -o; a}+saf6

;]jflgj[Q sd{rf/Lx?dWo]af6_ & u/L hDdf !#$ hgf s/f/df sfo{/t /x]sf 5g\ .

tflnsf @=!* M sfo{/t hgzlQm ;DaGwL ljj/0f

tx sfo{/t hgzlQm 2076 c;f/ d;fGt

k|zf;g k|fljlws hDdf

clws[t ljlzi6

clws[t k|yd

clws[t låtLo

clws[t t[tLo

!^

#(

!#(

@(^

–

!

!#

@@

!^

$)

!%@

#!*

hDdf $() #^ %@^

;xfos k|yd

;xfos låtLo

;xfos t[tLo

;xfos rt'y{

;xfos k~rd

*&

@!!

@$

–

–

*

$)

^

–

–

(%

@%!

#)

–

–

hDdf #@@ %$ #&^

>]0fL ljlxg sfof{no ;xof]uL k|yd

>]0fL ljlxg sfof{no ;xof]uL låtLo

>]0fL ljlxg sfof{no ;xof]uL t[tLo

>0fL ljlxg sfof{no ;xof]uL rt'y{

#%

@%

!

^!

–

–

–

–

#%

@%

!

^!

hDdf !@@ – !@@

s'n hDdf (#$ () !,)@$

2=127 cfly{s jif{ @)&%÷&^ df v'nf k|lt:kwf{af6 clws[t:t/df &$ tyf ;xfos:t/df !)^ hgf u/L

!*) hgf a}+s ;]jfdf k|j]z u/]sf -* hgf a}+sleq}af6 / !&@ hgf aflx/af6_ 5g\ eg] ljljw

sf/0fn] s'n !)) hgf sd{rf/Lx? a}+s ;]jfaf6 cnu ePsf 5g\ . a}+s ;]jfaf6 cnu x'g]x?dWo]

(% hgfn] clgjfo{ cjsfz k|fKt u/]sf, @ hgfsf] /flhgfdf :jLs[t ePsf], @ hgfsf] c;fdlos

lgwg ePsf] tyf ! hgfnfO{ eljiodf a}+s ;]jfdf cof]Uo g7xl/g] u/L ;]jfaf6 x6fOPsf] 5 .

2=128 ;dLIff cjlwdf v'nf k|ltof]lutfaf6 !*), d"NofÍg a9'jfaf6 !)! / cfGtl/s k|ltof]lutfaf6 #&

hgf u/L hDdf #!* hgf ljleGg txdf kbk"lt{ ul/Psf] 5 . ;fy}, !^ hgf rfns, ! hgf

l8:k]G;/L, $ hgf 6S;f/ k|fljlws / !# hgf ;'/IffsdL{nfO{ s/f/df lgo'lQm ul/Psf] 5 .

tflnsf @=!( M cfly{s jif{ @)&%÷&^ df ePsf] kbk"lt{ ;DaGwL ljj/0f

l;=g+= kb ;]jf v'nf

k|ltof]lutfaf6

d"NofÍg

a9'jfaf6

cfGtl/s

k|ltof]lutfaf6

! Þ clws[t ljlzi6 k|zf;g – & – @ Þ clws[t k|yd k|zf;g – !! % # Þ clws[t k|yd k|fljlws – – – $ Þ clws[t låtLo k|zf;g – #^ !^

% Þ clws[t låtLo k|fljlws – – –

^ Þ clws[t t[tLo k|zf;g &$ $ –

& Þ clws[t t[tLo k|fljlws – – – * Þ ;xfos k|yd k|zf;g – @% !^ (= ;xfos k|yd k|fljlws – – – !)= ;xfos låtLo k|zf;g (^ * – !!= ;xfos låtLo k|fljlws !) – – !@= ;xfos t[tLo k|zf;g – – – !# Þ sfof{no ;xof]uL rt'y{ k|zf;g – !) –

hDdf !*) !)! #&


82

ljljw

ah]6 Joj:yfkg, ;+:yfut hf]lvd Go"gLs/0f tyf /0fgLlts of]hgf

ah]6 Joj:yfkg

2=129 g]kfn /fi6« a}+s P]g, @)%* tyf g]kfn /fi6« a}+s ah]6 th'{df, sfof{Gjog Pjd\ cg'udg lgb]{lzsf,

@)&@ df Joj:yf eP adf]lhd o; a}+ssf] cfly{s aif{ @)&^÷&& sf]] cg'dflgt cfo–Joo ljj/0f

-ah]6_ ldlt @)&^÷#÷@( df a;]sf] ;~rfns ;ldltsf] a}7saf6 :jLs[t ePsf] 5 .

2=130 o; a}+ssf] aflif{s cfo–Joo -ah]6_ sf] sfof{Gjog kIfnfO{ yk k|efjsf/L, ldtJooL / kl/0ffdd'vL

agfpgsf nflu ah]6 :jLs[t ubf{sf avt ;~rfns ;ldltn] hf/L u/]sf] !^ a'Fb]] lgb]{zg tyf o;

a}+saf6 hf/L g]kfn /fi6« a}+s ah]6 th'{df, sfof{Gjog Pjd\ cg'udg lgb]{lzsf, @)&@ df ePsf

Joj:yfx?sf] sfof{Gjog Pjd\ kl/kfngfsf nflu ;Dk"0f{ ljefu÷sfof{no÷dxfzffvf÷ OsfO{x?nfO{

cfjZos hfgsf/L u/fOPsf] 5 .

2=131 g]kfn /fi6« a}+s P]g, @)%* / g]kfn /fi6« a}+s ah]6 th'{df, sfof{Gjog Pjd\ cg'udg lgb]{lzsf,

@)&@ cg';f/ ;+:yfut of]hgf ljefun] k|To]s qodf;sf] ;dflKt kl5 ah]6 s]Gb|x?af6 k|fKt

k|ltj]bgsf cfwf/df ah]6 ;dLIff k|ltj]bg tof/ kf/L ah]6 ;dLIff ;ldltdf k]z ug]{ / ah]6

;dLIff ;ldltn] pQm k|ltj]bgdf cfjZostf cg';f/ d"NofÍg u/L ;~rfns ;ldlt ;dIf k]z u/L

:jLs[t ug]{ ul/Psf] 5 .

2=132 a}+ssf ljleGg ljefu÷dxfzfvf÷sfof{nox?aLr Ps cfk;df ;dGjo u/L sfo{;DkfbgnfO{{ yk

k|efjsf/L agfpg] p2]Zon] Joj:yfkg uf]i7Lsf] cfof]hgf ul/Psf] 5 . To;}u/L, /0fgLlts of]hgf,

jflif{s sfo{of]hgf tyf ah]6 sfof{Gjogsf] l;nl;nfdf b]lvPsf ;d:ofx?df 5nkmn u/L

;dfwfgsf pkfo klxNofpg] p2]Zon]] t]; |f] /0fgLlts of]hgf -@)!&–@)@!_, jflif{s sfo{of]hgf tyf

ah]6sf] cw{jflif{s ;dLIff uf]i7Lsf] ;d]t cfof]hgf ul/Psf] 5 .

hf]lvd Joj:yfkg sfof{Gjog

2=133 cfly{s jif{ @)&%÷&^ sf] cw{–jflif{s k|ltj]bg hf]lvd Joj:yfkg ;ldltdf 5nkmn u/L ;~rfns

;ldltaf6 kfl/t eO;s]sf] / jflif{s k|ltj]bg hf]lvd Joj:yfg ;ldltdf 5nkmn eO{ ;~rfns

;ldlt ;dIf k]z ug]{ qmddf /x]sf] 5 .

2=134 Joj:yfkg lg/Gt/tf of]hgf cGt{ut Business Continuity Plan (BCP) Roadmap,

Volume 1 / BCP Operation Volume nfO{ hf]lvd Joj:yfkg ;ldltdf 5nkmn u/L clGtd

?k lbOPsf] 5 .

/0fgLlts of]hgf sfof{Gjog

2=135 a}+ssf] sfd sf/afxLnfO{ of]hgfa49+un] cufl8 a9fpg a}+ssf] t];|f] /0fgLlts of]hgf -@)!&–

@)@!_ @)&$ k'; @^ af6 sfof{Gjogdf cfPsf] 5 .

jflif{s sfo{of]hgf sfof{Gjog

2=136 k|To]s cfly{s jif{df ug'{kg]{ lgoldt Pjd\ ljz]if k|sf/sf sfdx?nfO{ of]hgfj4 tj/n] th'{df u/L

:jLs[t sfo{qmdx?sf] sfof{Gjog ub}{ cfPsf] 5 . cfly{s jif{ @)&%÷&^ df d'Vo sfo{ cGtu{t

#%! / cGo sfo{ cGtu{t @)% sfo{x? /x]sf 5g\ . cfly{s jif{sf] cGTo;Dddf d'Vo sfo{ cGtu{t

@$* ;DkGg ePsf], %( z'? ePsf] / $$ j6f k|f/De x'g afFsL /x]sf 5g\ . To;}u/L cGo sfo{

cGtu{t !*# sfo{x? ;DkGg ePsf 5g\ eg] @@ j6f sfo{ ;DkGg x'g afFsL /x]sf 5g\ .


83

ljQLo If]q ljsf; /0fgLlt sfof{Gjog

2=137 g]kfn ;/sf/, ljQLo If]qsf lgodgsf/L lgsfox?, lghL If]q / ljsf; ;fe]mbf/x?nfO{ ljQLo

If]qsf] ljsf; Pjd\ ;'b[9Ls/0fsf] nflu ljQLo If]q ljsf; /0fgLlt -@)&#÷&$– @)&&÷&*_

g]kfn ;/sf/, dlGqkl/ifb\af6 ldlt @)&#÷)(÷@@ df :jLs[t eO{ sfof{Gjogdf cfPsf] 5 .

/0fgLltdf pNn]v ul/Psf !(* sfo{x?dWo] cfly{s jif{ @)&%÷&^ sf] c;f/ d;fGt;Dddf ;DkGg

ul/;Sg' kg]{ !$( sfo{x?dWo] &* j6f sfo{x? ;DkGg eO;s]sf 5g\ eg] %& j6f sfo{x?

k|lqmofdf /lx/x]sf / !$ j6f sfo{x? z'? x'g afFsL /x]sf 5g\ .

;"rgf k|ljlw

2=138 o; a}+ssf] s]Gb|Lo sfof{nosf] Human Resource Management Information System

Software (HRMISS) nfO{ Joj:yfkg ug{ Human Resource Information System (HRIS)

h8fg eO{ sfof{Gjogdf Nofpg] tof/L eO/x]sf] 5 . To:t}, a}+sdf /x]sf ljleGg k'/fgf ;ˆ6j]o/

l;i6dnfO{ Web-based System n] k|lt:yfkg ul/Psf] 5 .

2=139 DFID sf] ;xof]udf ;a} ljefu tyf sfof{nox?df /x]sf] Real Time Gross Settlement

(RTGS) system Install eO{ Live Simulation Test sf] r/0fdf /x]sf] 5 . To:t}, DFID s}

;xof]udf cTofw'lgs Data Center sf] lgdf{0f ;DkGg eO{ ;+rfngdf cfpg] qmddf /x]sf] 5 .

2=140 a}+ssf] t]; |f] /0fgLlts of]hgf @)!&–@)@! tyf cfly{s jif{ @)&%÷&^ sf] jflif{s sfo{of]hgf

cg'?k tof/ ul/Psf] Cyber Security Policy tyf IT Service Management Policy

(Outsourcing Policy, Migration Policy, Green Technology Policy, Technology

Replacement and Software Upgrade Policy) sfof{Gjogdf NofOPsf] 5 . ;fy}, a}+ssf]

;fljssf] IT Policy, IT Guidelines tyf IT Code of Conduct df ;do;fk]If kl/dfh{g

ul/Psf] 5 .

2=141 gofF :yfkgfsf qmddf /x]sf / sfof{no :yfgfGt/0f ePsf a}+s tyf ljQLo ;+:yfx?n] tof/ kf/]sf

;"rgf k|ljlw;Fu ;DalGwt ef}lts k"jf{wf/x? / e'QmfgL ;]jf k|bfosx?n] tof/ kf/]sf ;"rgf

k|ljlw;Fu ;DalGwt ef}lts k"jf{wf/x?sf] lg/LIf0f ul/Psf] 5 . ;fy}, ljleGg a}+s tyf ljQLo

;+:yfx?df uO{ tL ;+:yfx?sf] ;"rgf k|ljlw k"jf{wf/x?sf] ;'kl/j]If0f ul/Psf] 5 .

ljQLo hfgsf/L OsfO{

2=142 ljQLo hfgsf/L OsfO{n] ;DklQ z'4Ls/0f -dgL nfp08l/Ë_ lgjf/0f P]g, @)^$ -bf]>f] ;+zf]wg

@)&)_ sf] bkmf !) sf] pkbkmf -!_ sf] v08 -em_ df æ;DklQ z'4Ls/0f tyf cftÍjfbL

lqmofsnfkdf ljQLo nufgL ;DaGwL s;"/sf] k|sf/, s;"/ ug]{ k|ljlw, k4lt tyf k|j[lQ ;d]tsf

ljj/0f ;+nUg u/L cfˆgf] sfd sf/jfxL ;DaGwL cfly{s k|ltj]bg /fi6« a}+sdfkm{t g]kfn ;/sf/

;dIf k]z ug]{Æ k|fjwfg cg';f/ cfly{s jif{ @)&$÷)&% sf] jflif{s k|ltj]bg tof/ u/L k|sfzg

u/]sf] 5 . ;f] k|ltj]bg ljleGg sfg"g sfof{Gjog ug]{ lgsfox?df k7fOg'sf ;fy} ljQLo hfgsf/L

OsfO{sf] j]a;fO{6df ;d]t /flvPsf] 5 .

2=143 a}+s tyf ljQLo ;+:yfn] ljQLo hfgsf/L OsfO{df k]z ug'{kg]{] ;Ldf tyf z+sf:kb sf/f]af/sf]

k|ltj]bg æsÆ ju{sf afl0fHo a}+sn] @)&% sflQs ! ut]b]lv tyf ævÆ / æuÆ ju{sf ljQLo

;+:yfx?n] @)&^ ;fpg ! ut]b]lv ljB'tLo dfWodaf6 k]z ug]{ Joj:yf ePsf] ;Gbe{df ljQLo

hfgsf/L OsfO{n] United Nations Office on Drugs and Crime (UNODC) ;Fu u/]sf] gofF ;Demf}tf

cg'?k goAML Software Implementation sf] cfGtl/s Pjd\ afXo tof/Lsf] sfo{ x'Fb} cfPsf] 5 .

;fy}, pQm OsfO{sf sd{rf/Lx?nfO{ cfk"lt{stf{ UNODC sf lj1x?n] @)&^ a}zfvdf /

Bangladesh FIU n] @)&% df3df goAML Software ;+rfng Pjd\ Report Processing ;DaGwL

tflnd / k|lzIf0f k|bfg u/]sf] 5 .

2=144 ;"rs ;+:yfx?af6 lgoldt ?kdf ;Ldf sf/f]af/ / z+sf:kb sf/f]af/sf] ljj/0f k|fKt ug]{ ul/Psf]

5 .


84

tflnsf @=@) M cfly{s jif{ @)&%÷&^ sf] ;Ldf sf/f]af/ ;DaGwL ljj/0f

;"rs ;+:yf ;Ldf sf/f]af/sf] ;+Vof

a}s tyf ljQLo ;+:yfx? %!,*!,@))

;/sf/L lgsfo -;xsf/L ;+:yf ;d]t_ !@,@#&

aLdf sDkgL !,@$,&*(

lwtf]kq sf/f]jf/ ug]{ sDkgL ##,(!@

cGo !@,*!!

hDdf %#,^$,($(

Tfflnsf @=@! M cfly{s jif{ @)&%÷&^ df k|fKt z+sf:kb sf/f]af/ ;DaGwL ljj/0f

z+sf:kb sf/f]jf/sf] cj:yf z+sf:kb sf/f]af/sf] ;+Vof

k|fKt z+sf:kb sf/f]af/ !#%!

ljZn]if0f ul/Psf] z+sf:kb sf/f]jf/ ^&&

sfg"g sfof{Gjog lgsfodf sf/jfxLsf nflu k7fPsf] z+sf:kb sf/f]jf/ @)&

tfd]nLdf /fv]sf] z+sf:kb sf/f]af/ $&)

2=145 ljQLo hfgsf/L OsfO{n] cfly{s jif{ @)&%÷&^ df s'n ( j6f tflnd, uf]i7L, cGt/lqmof tyf

cg'lzIf0f sfo{qmd ;DkGg u/]sf] 5 .

2=146 ljQLo hfgsf/L OsfO{ / g]kfn k|x/L s]Gb|Lo cg';Gwfg Jo"/f] tyf ;DklQ z'4Ls/0f cg';Gwfg

ljefuaLr ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL ;DaGwdf k|fKt ePsf

hfgsf/L÷;"rgfx? cfbfg–k|bfg ug{ cfk;L ;dembf/L ePsf] 5 . ;DklQ z'4Ls/0f lgjf/0f tyf

cft+sjfbL lqmofsnfkdf ljQLo nufgL lgjf/0f ;DaGwdf ;"rs ;+:yfnfO{ kof{Kt ;r]tgf tyf

hfgsf/L ePdf dfq ;DalGwt ;+:yfx?af6 u'0f:t/Lo ljj/0fx? k|fKt x'g] / o; sfo{df ;+nUg

ljleGg lgsfox? ljr ;dGjosf] cfjZostf /x]sf] x'Fbf ljQLo hfgsf/L OsfO{sf] sfo{of]hgf

adf]lhd ;"rs ;+:yfsf k|d'v sfo{sf/L clws[t, sfof{Gjog clws[t / sd{rf/Lx?nfO{ ;dfj]z

u/fO{ ljleGg cGt/lqmof sfo{qmdx? ;DkGg ul/Psf 5g\ .

2=147 bf]>f] æ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL lgjf/0f;DaGwL /fli6«o

/0fgLlt tyf sfo{of]hgf -@)&^–@)*!_Æ :jLs[t eO{ sfof{Gjogsf] qmddf /x]sf] 5 .

2=148 ;DklQ z'4Ls/0f lgjf/0fsf nflu cGt/b]zLo ;"rgf cfbfg–k|bfgsf] dxTjnfO{ cfTd;ft ub}{

;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ n] ljQLo hfgsf/L OsfO{nfO{ ljb]zL ;dsIfL lgsfo;Fu

cfjZos ljQLo ;"rgf cfbfg–k|bfgsf nflu cfjZos ;dembf/L sfod ug]{ clwsf/ k|bfg u/]

adf]lhd ljQLo hfgsf/L OsfO{n] xfn;Dd !$ j6f ljb]zL ljQLo hfgsf/L OsfO{;Fu ;"rgf cfbfg

k|bfg ug]{ ;dembf/Lkqdf x:tfIf/ u/]sf] 5 . cfly{s jif{ @)&%÷&^ df o; OsfO{af6 EGMONT

Group of FIUs ;Fu @$ k6s ;"rgf dfu ul/Psf] / o; OsfO{;Fu EGMONT Group of FIUs af6

#) k6s ;"rgf dfu ePsf]] 5 . ;fy} Asia/ Pacific Group on Money Laundering (APG) sf]

;xfotfdf ljleGGf lj1x?af6 goAML Software tyf cfufdL kf/:kfl/s d"NofÍgsf] tof/Lsf

nflu ljleGg sfo{qmdx? ;DkGg ul/Psf] 5 .

2=149 ;g\ @)@)–@)@! df x'g] g]kfnsf] t]>f] kf/:kl/s d"NofÍg (Mutual Evaluation) sf] nflu ;"rs

;+:yf Pjd\ lgodgsf/L lgsfox?;Fu ;xsfo{ u/L AML/CFT ;DaGwL Joj:yfx?sf] k|efjsf/L

sfof{Gjog tyf pQm kf/:kl/s d"NofÍgsf nflu cfjZos ;"rgf, hfgsf/L / tYofÍ tof/ ug{

ljQLo hfgsf/L O{sfO{n] ;dGjo / ;xsfo{ ul//x]sf] 5 .

2=150 g]kfnsf] cfof]hgfdf @! cf}+ APG Annual (Plenary) Meeting @!–@& h'nfO{ @)!* df sf7df8f}+df

;DkGg ePsf] 5 . ljQLo :yfloTj, kf/blz{tf / ljQLo ck/fw lgoGq0f ug]{ p2]Zo /x]sf]

AML/CFT k|0ffnLsf ;DaGwdf g]kfnsf] ;du| sfg"gL, ;+:yfut, sfof{Gjogsf] cj:yf, lgsfout

Ifdtf / sfo{ k|efjsfl/tf nufot ;du| k|0ffnLsf] cj:yf / :t/ d"NofÍg ug{ /fli6«o hf]lvd

d"NofÍg (National Risk Assessment) / :jd"NofÍg (Self Evaluation) ;DkGGf ePsf] 5 .

o;af6 gLltut Pjd\ k|lqmofut ;'wf/df d2t k'Ug] / ;g\ @)@)–@)@! df Asia/Pacific Group


85

on Money Laundering (APG) af6 x'g] g]kfnsf] t]>f] kf/:kl/s d"NofÍg (Mutual Evaluation)

nfO{ ;d]t d2t k'Ug] ljZjf; ul/Psf] 5 .

sfg"g tyf jx;÷k}/jL

2=151 e'QmfgL tyf km:of}{6 ;DaGwdf ag]sf] P]g, @)&% nfu" ePsf] 5 eg] ljb]zL ljlgdo lgoldt ug]{

P]g, @)!(, lalgdo clwsf/kq P]g, @)#$, g]kfn /fi6« a}+s P]g, @)%* / a}+s tyf ljQLo ;+:yf

;DaGwL P]g, @)&# sf] ;+zf]wg ;DaGwL d:of}bf g]kfn ;/sf/ ;dIf k]z ul/Psf] 5 .

2=152 g]kfn /fi6« a}+s, gf]6 5kfO{ tyf l;Ssf 6sd/L ;DaGwL lgb]{lzsf, @)^% -klxnf] ;+zf]wg, @)&%

;d]t_, vl/b ljlgodfjnL, @)&! -t];|f] ;+zf]wg, @)&% ;d]t_, ;+rfns ;ldltsf] j}7s tyf 5fk

;DaGwL ljlgodfjnL, @)^# -;+zf]wg ;lxt_, ;'grfFbL tyf cGo wft' vl/b, 6sd/L / laqmL

;DaGwL sfo{ljlw, @)&% / a}+s tyf ljQLo ;+:yf Ps cfk;df ufEg] ufleg] -dh{/_ tyf k|flKt -PlSjlhzg ;DaGwL ljlgodfjnL, @)&# -rf}yf] ;+zf]wg @)&% ;lxt_ kl/dfh{g ul/Psf] 5 .

2=153 g]6jy{ C0ffTds ePsf] / ;f]sf] ;dfwfg ug{ Joj:yfkg ;Ifd gePsf] sf/0faf6 g]kfn ljsf;

a}+s lnld6]8 / o'gfO6]8 ljsf; a}+s lnld6]8 vf/]hLsf] nflu sf/afxLsf] k |lqmof cufl8

a9fOPsf]df pQm ljsf; a}+ssf] vf/]hL k|lqmof ;DkGg eO;s]sf] 5 eg] ;Demgf kmfOgfG; sDkgL

lnld6]8 tyf lxdfno kmfOgfG; sDkgL lnld6]8sf] bfdf;fxL ;DaGwL lg0f{ox? pRr cbfntdf

ljrf/flwg 5g\ . To:t}, lqmi6n kmfOgfG; lnld6]8sf] bfdf;fxL ;DaGwL d'2f ;jf]{Rr cbfntaf6

k}m;nf ePsf] t/ k}m;nfsf] k"0f{ kf7 k |fKt eOg;s]sf]n] pQm d'2f ;d]t ljrf/flwg cj:yfdf /x]sf]

5 .

2=154 o; a}+ssf] lgb]{zg pNn+3g u/]sf] sf/0faf6 a}+s tyf ljQLo ;+:yf / To;sf kbflwsf/Lx?nfO{ o;

a}+sn] u/]sf sf/afxLdf lrQ ga'emL k'g/fj]bg u/]sf / o; a}+snfO{ ;d]t ljkIfL agfO{ ljleGg

cbfntdf d'2f bfo/ ePsf 5g\ .

Tfflnsf @=@@ M d'2fsf] ljj/0f

qm=;+= d'2fx? ;+Vof

!= rfn' d'2fx? *(

@= k}m;nf ePsf d'2fx? $^

#= cl3Nnf] cfly{s jif{df ePsf] k}m;nf @#

$= bfdf;fxL ;DaGwL d'2fx? #

2=155 g]kfn ;/sf/, e"ld Joj:yf, ;xsf/L tyf ul/aL lgjf/0f dGqfno, e"ld Joj:yfkg tyf clen]v

ljefu -hUuf k |zf;g zfvf_ n] ldlt @)&%÷^÷@( af6 nfu" x'g] u/L hf/L u/]sf] lwtf]aGwssf]

9fFrf;Fu ;fdGh:otf x'g] u/L o; a}+ssf] b[li6aGwssf] 9fFrf lgdf{0f ul/Psf] 5 . axfnjfnf tyf

k"j{ sd{rf/Lx?sf] sfg"gL lnvt ;lxtsf] clen]v Joj:yf ug]{{ sfo{ eO/x]sf] 5 .

cfGtl/s n]vfk/LIf0f

2=156 cfly{s jif{ @)&%÷&^ df a}+lsª sfof{no, d'b|f Joj:yfkg ljefu, ljQ Joj:yfkg ljefu, ;fdfGo

;]jf ljefu, /fi6« C0f Joj:yfkg ljefu / pkTosf aflx/sf ;a} sfof{nox?sf] lgoldt

n]vfk/LIf0f ;DkGg ul/Psf] 5 . ;fy}, n]vfk/LIf0f ;ldltaf6 lbOPsf lgb]{zgx?sf] kfngf

eP÷gePsf] ;DaGwdf cg'udg ul/Psf] 5 .

2=157 a}+lsË sfof{no, d'b |f Joj:yfkg ljefu -6S;f/ dxfzfvf ;d]t_, ljQ Joj:yfkg ljefu /

sf7df8f}+ pkTosf aflx/sf ;a} sfof{nox?sf] u}/–:ynut n]vfk/LIf0f k|ltj]bg tof/ ul/Psf] 5 .

2=158 ljb]zL ljlgdo Joj:yfkg ljefuaf6 ul/g] nufgL ;DaGwL Joj:yfsf] k |lqmof / cj:yf, a}+s

;'kl/j]If0f ljefusf] sfd sf/afxL tyf gLltut Joj:yf, a}+ssf ljefu tyf sfof{nox?af6

;DkGg x'g] hf]lvd Joj:yfkg;Fu ;DalGwt sfd sf/afxL, k |lqmof / Joj:yf, hgzlQm Joj:yfkg

ljefusf] sfdsf/afxL nufotsf ljifox?df n]vfk/LIf0f ;DkGg u/L n]vfk/LIf0f ;ldltdf

k|ltj]bg k]z ul/Psf] 5 .


86

2=159 a}+ssf] cfly{s jif{ @)&$÷&% sf] afXo n]vfk/LIf0f k |ltj]bgdf cf}+NofOPsf s}lkmotx?sf]

sfof{Gjogsf] l:yltsf] cg'udg u/L k |ltj]bg k]z ul/Psf] 5 .

2=160 ;"rgf k|ljlw;Fu ;dGjo u/L System Audit n] cf}+NofPsf s}lkmot tyf ;'emfjsf] ;'wf/ tyf

sfof{Gjog ;DaGwdf cg'udg u/L k |ltj]bg k]z ul/Psf] 5 .

2=161 g]kfn /fi6« a}+s cfGtl/s n]vfk/LIf0f tyf lg/LIf0f sfo{ lgb]{lzsf, @)^) nfO{ k'g/n]vg ug]{ sfo{

;DkGg ul/Psf] 5 .

2=162 hf]lvddf cfwfl/t cfGtl/s n]vfk/LIf0f (Risk-based Internal Audit) k |0ffnL nfu" ug{] ;Gbe{df

hf]lvddf cfwfl/t n]vfk/LIf0f lgb]{lzsf (Risk-based Internal Audit Manual) Joj:yfkg

;ldltaf6 kfl/t ul/Psf] 5 .

2=163 g]kfn /fi6« a}+ssf Audit Universe x?sf] klxrfg ug]{, Ranking ug]{ / Audit Cycle lgwf{/0f

u/L tLg jlif{o k|f/lDes n]vfk/LIf0f ug]{ of]hgf tof/ ul/Psf] 5 .

;fdfGo ;]jf

2=164 g]kfn ;/sf/, ;fj{hlgs vl/b cg'udg sfof{non] tf]s] adf]lhdsf] Standard Bidding

Documents tof/ u/L ;f]xL cfwf/df vl/b sfo{ x'Fb} cfPsf] 5 .

2=165 @)&@ a}zfv !@ ut]sf] ljgfzsf/L e"sDkn] Ifltu|:t afn'jf6f/ / yfkfynLl:yt ejgx?

k'g/lgdf{0f ug{ o; a}s / g]kfn ;/sf/, ;x/L ljsf; dGqfno, s]Gb|Lo cfof]hgf sfof{Gjog

OsfO{aLr ePsf] MOU adf]lhd lgo'Qm k/fdz{bftfx?åf/f tof/ ul/Psf] :jLs[t Master Plan,

Drawing, Design adf]lhd ejg lgdf{0f sfo{sf] nflu af]nkq cfXjfg ul/Psf]df g]kfn ;/sf/,

/fli6«o k'g/lgdf{0f k|flws/0f, s]Gb|Lo cfof]hgf sfof{Gjog OsfO{ -ejg_ n] >L BILIL-Contech J/V

;Fu yfkfynLl:yt ejg k'g/lgdf{0f ;Demf}tf u/]sf] / ;dLIff cjlwdf sl/a @% k|ltzt lgd{f0f

sfo{ ;DkGg ePsf] 5 .

2=166 g]kfn ;/sf/, /fli6«o k'g/lgdf{0f k|flws/0f, s]Gb|Lo cfof]hgf sfof{Gjog OsfO{ -ejg_ n]

>L CICO Samanantar JV ;Fu afn'jf6f/l:yt ejgx? k'g/lgdf{0f ;Demf}tf u/]sf] / xfn ejg

lgd{f0f sfo{ sl/a !) k|ltzt ;DkGg ePsf] 5 .

2=167 a}ssf] eQmk'/ ;fgf]l7dLl:yt $@ /f]kgL hUufdf ueg{/ tyf 8]k'6L ueg{/sf] cfjf;, cfjf;Lo

k|lzIf0f s]Gb| tyf ldgL ldG6 lgdf{0f ug{ cfjZos kg]{ Drawing, Design, Cost Estimate, Tender

Document tof/ kfg{ Pjd\ pQm lgdf{0f sfo{sf] ;'kl/j]If0f ug{ lgo'Qm k/fdz{bftf Fuji

International Design Associates, Shankhamul n] tof/ kf/]sf] Drawing, Design, Cost Estimate

:jLs[t eO{ af]nkq cfXjfg ul/Psf] 5 .

2=168 afFs] lhNnfsf] sf]xnk'/l:yt a}+ssf] :jfldTjdf /x]sf] hUufdf kvf{n lgdf{0f sfo{ ;DkGg eO;s]sf]

5 .

2=169 a}+ssf] s]Gb|Lo sfof{nol:yt Ans A ejgdf /x]sf] lnˆ6nfO{ k|lt:yfkg u/L ;+rfngdf cfPsf]

5 .

2=170 ;'v]{t lhNnf, lj/]Gb|gu/ gu/kflnsfdf sfof{no ;+rfng ug{ pko'Qm 3/ axfndf lng] sfo{

cufl8 a9fOPsf] 5 . ;fy}, pQm :yfgdf hUuf vl/b ug{ ah]6 Joj:yf ul/Psf] / ;DalGwt

;/f]sf/jfnfx?;Fu 5nkmn u/L hUuf k|flKtsf] k|lqmof cufl8 a9fOPsf] 5 .

2=171 a}+ssf] afn'jf6f/ kl/;/sf] pQ/k"j{tk{m cjl:yt @ tn] ejgsf] dfly Prefab sf] ;+/rgf lgdf{0f

sfo{ sl/a !% k|ltzt ;DkGg ePsf] 5 .

2=172 a}+ssf] afn'jf6f/ / yfkfynLdf cfw'lgs ejg lgdf{0f ug]{ l;nl;nfdf yfkfynL kl/;/df /x]sf

a}+lsË sfof{no / d'b|f Joj:yfkg ljefunfO{ afn'jf6f/ kl/;/df sfpG6/, 9's'6L nufotsf

;+/rgfx? lgdf{0f u/L :yfgfGt/0f ul/Psf] 5 . ;fy}, afn'jf6f/ kl/;/df /x]sf] cfGtl/s n]vf

k/LIf0f ljefu / cg';Gwfg ljefunfO{ k'Nrf]sl:yt /fli6«o ;xsf/L ljsf; af]8{sf] ejgdf


87

:yfgfGt/0f ul/Psf] 5 . To;}u/L, a}+s ;'kl/j]If0f ljefu / ;+:yfut of]hgf ljefunfO{

b/af/dfu{l:yt /fli6«o jfl0fHo a}+ssf] ejgdf :yfgfGt/0f ul/Psf] 5 .

2=173 lgdf{0f:yndf /x]sf ljefux?sf] Joj:yfkg ug]{ l;nl;nfdf u}/–cfjf;Lo g]kfnL ;+3sf]

afn'jf6f/l:yt ejgdf :yfgfGt/0f ug]{ k|lqmofsf nflu cfGtl/s ;hfj6sf] sfo{ eO/x]sf] 5 .

e'QmfgL k|0ffnL

2=174 e'QmfgL ;]jf k|bfossf] sfo{ ug{ cg'dlt dfu u/]sf a}+s tyf ljQLo ;+:yfx?dWo] cfly{s jif{

@)&%÷&^ df !! ljsf; a}+s / ! ljQ sDkgLnfO{ e'QmfgL ;]jf k|bfos (Payment Service

Provider-PSP) sf] cg'dlt k|bfg ul/Psf] 5 . To;}u/L, e'QmfgL k|0ffnL ;+rfnssf] sfo{ ug{

cg'dlt dfu u/]sf u}/–a}+s tyf ljQLo ;+:yfx?dWo] # j6fnfO{ e'QmfgL k|0ffnL ;+rfns (Payment

System Operator-PSO) sf] cg'dlt k|bfg ul/Psf] 5 .

2=175 e'QmfgL ;]jf k|bfos÷e'QmfgL k|0ffnL ;+rfnssf] sfo{ ug]{ u/L ;+:yf÷;+oGq :yfkgfsf nflu

cg'dlt dfu u/]sf ljleGg a}+s÷u}/–a}+s tyf ljQLo ;+:yfx?dWo] cfly{s jif{ @)&%÷&^ df @)

j6f ;+:yf÷;+oGqx?nfO{ e'QmfgL ;DaGwL sfo{ ug]{ ;+:yf :yfkgfsf nflu cfzokq k|bfg ul/Psf]

5 .

2=176 National Payment Switch/Gateway ;DaGwL cjwf/0ffkq ;DaGwdf lj:t[t cWoog k|ltj]bg

tof/ u/L :jLs[ltsf] k |lqmofdf /x]sf] 5 .

2=177 jflif{s ljQLo ljj/0f ;fj{hlgs÷k|sfzg ug'{k"j{ :jLs[lt lng] / n3'ljQ ljQLo ;+:yfx?nfO{

e'QmfgL ;]jf k|bfossf] cg'dlt k|bfg ug]{ ;DaGwdf lgb]{zg hf/L ul/Psf] 5 eg] ljB'tLo

dfWodaf6 ul/g] sf/f]af/sf] ;Ldf ;DaGwdf cfjZos ;+zf]wg ul/Psf] 5 .

2=178 o; a}+sn] UK Aid Sakchyam sf] k|fljlws ;xof]udf ;~rfng ug{ nfu]sf] Real Time Gross

Settlement (RTGS) k|0ffnL :yfkgf tyf ;~rfng ;DaGwdf System Installation, User

Acceptance Testing (UAT), Users Training, Digital Certificate Issuance, RTGS Rules sf]

d:of}bf tof/ ePsf] 5 .

2=179 International Finance Corporation (IFC) sf] k|fljlws ;xof]udf National Retail Payment

Strategy tof/ u/L :jLs[ltsf] r/0fdf /x]sf] 5 .

2=180 cfw'lgs e'QmfgL k|0ffnLsf] ;'b[9Ls/0f / ljsf;sf nflu Bank of Korea Knowledge Partnership

Program (BoK-KPP) cGtu{t sf]l/ofaf6 g]kfn e|d0fdf /x]sf] Delegates / o; a}+ssf

sd{rf/Lx? aLrdf e'QmfgL k|0ffnLnfO{ cfw'lgsLs/0f ug]{ ;dembf/L cg'?k cWoog k|ltj]bg tof/

ePsf] 5 .

a}+lsË sf/f]af/

2=181 cfly{s jif{ @)&%÷&^ df ;/sf/L sf/f]af/ ug]{ pkTosf aflx/sf @# j6f jfl0fHo a}+ssf

zfvfx?sf] ;/sf/L sf/f]af/sf] lg/LIf0f ul/Psf] 5 .

2=182 g]kfn ;/sf/sf] x/]s :yfgLo txdf a}+lsË ;]jf k'¥ofpg] gLlt cg'?k cf=j= @)&%÷&^ ;Dddf &

j6} k|b]zsf u/L hDdf &)# :yfgLo txdf ;/sf/L sf/f]af/ ug{ laleGg jfl0fHo a}+ssf

zfvfx?nfO{ :jLs[lt lbOPsf] 5 .

2=183 g]kfn ;/sf/ cGtu{tsf lgsfo÷sfof{nox?sf] cg'/f]w cg';f/ cfly{s jif{ @)&%÷&^ df sl/a

!@ ca{ a/fa/sf] (! j6f k|tLtkq -sl/a @# nfv cd]l/sL 8n/ a/fa/sf] !! j6f cd]l/sL

8n/df g} vf]lnPsf] / afFsL *) j6f g]kfnL ?k}ofFdf dflh{g k|fKt u/L vf]lnPsf]_ / $ j6f PkL

(Authorization to Pay) u/L s'n (% j6f gofF k|lttkq÷PkL vf]lnPsf]df ljleGg k|tLtkqx?sf]

sfuhftsf cfwf/df lgoldt e'QmfgL ul/Psf] / sfo{ ;DkGg ePsf k|tLtkqx? aGb ul/Psf 5g\ .


88

2=184 o; a}+ssf pkTosf aflx/sf l;¢fy{gu/, lj/f6gu/, kf]v/f / g]kfnuGh sfof{nodf On]S6«f]lgs

r]s lSnol/Ë -ECC_ tyf cGt/a}+s e'QmfgL k|0ffnL -IPS_ sfof{Gjogsf] cj:yf cg'udg ul/Psf]

5 .

2=185 ECC cGtu{t l;:6d dfkm{t\ sf/f]af/ ug{ gldNg] #) s/f]8 eGbf dflysf] g]kfn /fi6« a}+s / a}+s

tyf ljQLo ;+:yfx?sf] r]s Manual Clearing ug]{ ul/Psf] 5 .

2=186 o; a}+ssf] a}+lsË sfof{nodf hDdf x'g cfPsf cfjZostf eGbf a9L ljleGg ljb]zL d'b|fx? sfuf]{

u/L l;Ëfk'/ l:yt CIMB Bank df ^! Kf6sdf s'n USD 307.64 million a/fa/ Ph]G;L a}+ssf

vftfx?df hDdf ug{ k7fOPsf] 5 .

2=187 ef/tLo ?k}ofFsf] gub ljt/0f sfo{nfO{ ;xh / Jojl:yt agfpg ;dLIff jif{df ! k6sdf hDdf !

ca{ ef/tLo ?k}ofF Reserve Bank of India, Kolkata af6 NofOPsf] 5

2=188 xfn g]kfn j}+ssf $ / /fli6«o jfl0fHo j}+ssf !$ u/L hDdf !* j6f sfof{nox?df ef=?= sf]ifx?

;~rfngdf /x]sf 5g\ . /fli6«o jfl0fHo j}+s / g]kfn j}+s lnld6]8sf s]Gb«Lo sfof{nox?df ef=?

%)÷%) s/f]8 df}Hbft /xg] u/L ef=?= sf]if :yfkgf u/L ef=?= ljt/0f ul/b}F cfPsf] 5 . /fli6«o

jfl0fHo j}+ssf 6]s', b/af/dfu{ / nlntk'/ zfvf / g]kfn j}+s lnld6]8sf j}lsÍ clkm; wd{ky,

dxf/fhu~h / l7dL zfvfaf6 ef=?= ljt/0f x'Fb} cfPsf] 5 .

2=189 ;x'lnotk"0f{ k'g/shf{ cGtu{t @)&^ c;f/;Dddf æsÆ ju{sf @& j6f jfl0fHo a}+s, ævÆ ju{sf &

j6f ljsf; a}+s / æuÆ ju{sf % j6f ljQ sDkgLx?nfO{ c;n shf{sf] lwtf]df k|bfg ul/Psf]

jflif{s $ k|ltzt Aofhb/sf] ;fwf/0f k'g/shf{tkm{ ?= !( ca{ #! s/f]8, jflif{s ! k |ltzt

Aofhb/sf] lgof{t k'g/shf{tkm{ ?= *^ s/f]8 ^! nfv / jflif{s z'Go k|ltzt Aofhb/sf] e"sDk

kLl8t tyf b'u{d zfvf ;~rfng jfkt shf{tkm{ ?= @ ca{ @) s/f]8 (( nfv u/L s'n ?= @@

cj{ #* s/f]8 (( nfv k'g/shf{ aSof}tf /x]sf] 5 .

;+rfns ;ldltsf] a}7s

2=190 cfly{s jif{ @)&%÷&^ df ;+rfns ;ldltsf] a}7s %& k6s a:of] . cl3Nnf] jif{ o:tf] a}7s ^)

k6s a;]sf] lyof] .

tflnd, uf]i7L, ;]ldgf/, e|d0f tyf cGt/lqmof sfo{qmd

2=191 ACU ;b:o /fi6«x?sf] Standing Technical Committee Meeting @)&^ ;fn c;f/ @$ ut]

sf7df8f}+df ;DkGg ul/Psf] 5 .

2=192 ;fs{ /fi6«sf @@ hgf k|ltlglwx?sf] ;xeflutfdf @)&^ h]7 ! b]lv @ ;Dd ;fs{ kmfOgfG;

8f6fj]; ;]ldgf/ sf7df8f}+df ;DkGg ul/Psf] 5 .

2=193 ljleGg uf]i7L, ;]ldgf/ tyf cGt{lqmofsf] dfWodaf6 ;~rfns lzIff sfo{qmdx? ;~rfng ub}{

cfOPsf]df ljsf; a}+ssf ;~rfns ;ldltsf cWoIf tyf ;b:ox?;Fu ;+:yfut ;'zf;g, ;DklQ

z'4Ls/0f, hf]lvd Joj:yfkg / cfGtl/s lgoGq0f k|0ffnL ;DaGwdf b]lvPsf k|d'v s}lkmotx?sf

;DaGwdf ! lbg] cGt/lqmof sfo{qmd ;~rfng ul/Psf] 5 .

2=194 hf]lvd Joj:yfkg / cfGtl/s lgoGq0f k|0ffnL ;DaGwL ;d;fdlos ljifodf ljsf; a}+ssf k|d'v

sfo{sf/L clws[t ;lxt pRr Joj:yfks;Fu cGt/lqmof sfo{qmd ;~rfng ul/Psf] 5 .

2=195 ljsf; a}+ssf] Risk Profile tof/ ug{ tyf hf]lvddf cfwfl/t ;'kl/j]If0f k|ltj]bgdf plNnlvt

s}lkmot / ;f] ;DaGwdf lbOPsf lgb]{zgx?sf] sfof{Gjog ;DaGwdf lasf; a}+ssf n]vfk/LIf0f

;ldlt / hf]lvd Joj:yfkg ;ldltdf ;+nUg clws[tx?;Fu cGt/lqmof sfo{qmd ;~rfng ul/Psf]

5 .

2=196 o; a}+saf6 hf/L ul/Psf lgb]{zgx?sf] cg'kfngf Pjd\ n3'ljQ If]qsf] la:tf/, ;Defjgf / r'gf}tL

ljifodf n3'ljQ ljQLo ;+:yfsf k|d'v sfo{sf/L clws[tx?;Fu sf7df8f}+df sfof{zfnf uf]i7L

cfof]hgf ul/Psf] 5 .


89

2=197 ;+:yfut ;'zf;g, hf]lvd Joj:yfkg / cfGtl/s lgoGq0f k|0ffnLsf ;DaGwdf b]lvPsf k|d'v

s}lkmotx?sf] ljifodf n3'ljQ ljQLo ;+:yfsf ;~rfns ;ldltsf cWoIf tyf ;~rfnsx?;Fu

cGt/lqmof sfo{qmd cfof]hgf ul/Psf] 5 .

2=198 cfGtl/s tyf afXo n]vfk/LIf0fsf qmddf b]lvPsf s}lkmotx? / Process Document tyf Three

Lines of Defense ;DaGwdf ljefu÷dxfzfvf tyf sf7df8f}+ pkTosf aflx/sf sfof{nox?sf

k |d'vx?sf] ;xeflutfdf sf7df8f}+df Ps uf]i7L ;+rfng ul/Psf] 5 .

2=199 GL Software, HRISS, Inventory Management Software / cGo cfjZos ljifodf ;DalGwt

ljefusf sd{rf/Lx?nfO{ cg'lzIf0f sfo{qmd ;+rfng ul/Psf] 5 .

2=200 a}lsË s;"/ tyf ;hfo P]g / cGo ;Da4 sfg"gn] lgif]w u/]sf s;'/hGo sfo{sf] cg';Gwfg tyf

cleof]hgsf] cg'ej / ug'{kg]{ ;'wf/sf ;DaGwdf g]kfn k|x/Lsf ;Da4 lgsfo, dxfGofoflwjQmfsf]

sfof{no cGtu{tsf ;/sf/L jlsn tyf kbflwsf/L / sd{rf/Lx?sf] ;xeflutfdf cGt/lqmof

sfo{qmd ;DkGg ePsf] 5 .

2=201 ;/sf/L sf/f]af/ ug]{ a}+sx?, SIS Team sf ;b:ox? tyf dxfn]vf lgoGqs sfof{nosf

k|ltlglwx?aLr cGt/lqmof sfo{qmd ;DkGg ul/Psf] 5 .

2=202 kf]v/f, wgu9L, la/f6gu/, hgsk'/, ;'v]{t, x]6f}+8f / a'6jn ;d]t & -;ft_ j6f k|b]zdf ;/sf/L

sf/f]af/ ug]{ a}+ssf ;DalGwt sd{rf/Lx?sf nflu ;/sf/L sf/f]af/ ;DaGwL cg'lzIf0f sfo{qmd

;DkGg ul/Psf] 5 .

2=203 ljB'tLo e'QmfgL k|0ffnLsf] ljBdfg sfg"gL Joj:yf / ;f]sf] sfof{Gjogsf] cj:yf ljifos

cGt/lqmof sfo{qmd a}+ssf ;DalGwt ljefu tyf e'QmfgL ;]jf ;~rfns÷k|bfosx?sf]

;xeflutfdf ;DkGg ul/Psf] 5 .

2=204 g]kfn ;/sf/nfO{ jflif{s ah]6 lgdf{0fdf ;xof]u k'¥ofpg o; a}+sn] k]z ug]{ k"j{ah]6sfnLg

k|ltj]bg tof/ kfg]{ qmddf sf7df8f}+ nufot b]zsf ljleGg :yfgdf cGt/lqmofx? ;DkGg ul/Psf

5g\ . To;}u/L, cfly{s jif{ @)&%÷&^ sf] df}lb|s gLltsf] c4{jflif{s ;dLIff tyf cfly{s jif{

@)&^÷&& sf] df}lb|s gLlt th'{df ug]{ qmddf ;/f]sf/jfnfx?;Fu sf7df8f}+df cGt/lqmof sfo{qmd

;DkGg ul/Psf] 5 .

2=205 jfl0fHo a}+ssf k|d'v sfo{sf/L clws[t tyf ljQLo clws[tx?sf] ;xeflutfdf BPM6 cGtu{t

tYofÍ l/kf]l6{Ë (International Transaction Reporting System) ;DaGwdf sf7df8f}+df Ps lbg]

cGt/lqmof sfo{qmd ul/Psf] 5 .

cWoog cg';Gwfg ;DaGwL sfo{

2=206 a}+ssf] cg';Gwfg ljefun] æg]kfndf ;fgf tyf demf}nf pBddf ljQLo ;fwg kl/rfng (SMEs

Financing in Nepal)Æ, æg]kfndf ljQLo kx'Frsf] l:yltM ;+lIfKt cWoogÆ, æMacro Prudential

Policy: A Cross Country ExperienceÆ, æInward Remittance in Nepal: Sample Based

EstimationÆ / æForeign Direct Investment SurveyÆ ljifos cWoog ;DkGg u/]sf] 5 .

To;}u/L, Housing Price Index lgdf{0f ;DaGwL sfo{ cufl8 a9]sf] 5 .

2=207 o; a}+ssf] lj/f6gu/ sfof{non] æk|b]z g= ! sf] cfly{s tyf ljQLo l:ylt -lhNnfut k|f]kmfOn_Æ,

hgsk'/ sfof{non] æn3'ljQLo ;]jfn] ;]jfu|fxLsf] ljQLo kx'Fr / cfly{s÷;fdflhs kIfx?df

kf/]sf] k|efjÆ, aL/u~h sfof{non] "Current Status, Challenges and Opportunities of

Tourism Business in Chitwan", l;4fy{gu/ sfof{non] "Current Status, Prospects and

Problems of Coffee Farming in Palpa, Gulmi and Arghakhanchi Districts" / g]kfnu~h sfof{non] "Financial Access in Karnali Province" ljifos ljz]if cWoog sfo{ ;DkGg u/]sf

5g\ .


90

tflnsf ! M rngrNtLdf /x]sf ljleGg b/sf gf]6x?

-?= s/f]8df_

b/

c;f/ d;fGt

@)&$ @)&% @)&^

/sd k|ltzt /sd k|ltzt /sd k|ltzt

! !^=!! )=)# 16.11 0.03 16.10 7.13 @ !*=%& )=)$ 18.55 0.04 9.27 4.11 % @!*=$! )=%! 240.38 0.49 53.59 23.74

!) ##$=$# )=&* 367.31 0.74 41.44 18.35 @) #(^=!# )=(@ 452.39 0.92 24.93 11.04 @% %=&% )=)! 5.74 0.01 0.29 0.13 %) &#(=^@ !=&@ 855.04 1.73 21.24 9.41

!)) !,%@%=$% #=%$ 1720.61 3.48 17.31 7.67 @%) *=&% )=)@ 8.74 0.02 0.03 0.01 %)) (,%!!=#% @@=)& 10138.60 20.51 22.09 9.78

!))) #),#@$=$# &)=#^ 35615.48 72.04 35.64 15.79

hDdf $#,)((=)) !))=)) 49,438.95 100.00 225.77 100.00

tflnsf @ M gf]6sf] ;'/If0f -?= s/f]8df_

c;f/

d;fGt

;'g

rfFbL

ljb]zL d'b|f

/ l;So'l/6L

hDdf

;/sf/L

C0fkqx?

lgisflzt

gf]6sf] ;'/If0f

hDdf ;'/If0fdf ljb]zL

d'b|f tyf ;'g rfFbLsf]

k|ltzt

-!@#_ -$^_ !))

-!_ -@_ -#_ -$_ -%_ -^_ -&_

2063 70.3 - 7975.6 8045.9 417.2 8463.1 95.1

2064 - - 8713.8 8713.8 417.2 9131.0 95.4

2065 - - 10877.8 10877.8 417.2 11295.0 96.3

2066 - - 13703.8 13703.8 417.2 14121.0 97.0

2067 - - 15712.8 15712.8 417.2 16130.0 97.4

2068 - - 16344.8 16344.8 417.2 16762.0 97.5

2069 - - 19707.8 19707.8 417.2 20125.0 97.9

2070 - - 23346.0 23346.0 - 23346.0 100.0

2071 - - 27325.0 27325.0 - 27325.0 100.0

2072 - - 31908.0 31908.0 - 31908.0 100.0

2073 - - 38616.0 38616.0 - 38616.0 100.0

2074 - - 43,099.0 43,099.0 - 43,099.0 100.0

2075 - - 49,438.95 49,438.95 - 49,438.95 100.0

2076 - - 225.77 225.77 - 225.77 100.0


91

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

qm=;+= Tfflndsf] ljifo tx ldlt cjlw

1 Preparation of Financial Statement under NFRS

Regime Officer 2075/04/20-22 3 days

2 Management Development Programme Officer 2075/05/03-08 6 days

3 Foreign Exchange Management Officer/Non-Officer 2075/05/20-22 3 days

4 Issues on AML/CFT: Supervisory Perspective Officer/Non-Officer 2075/06/01-02 2 days

5 Research Methodology Officer 2075/06/09-12 4 days

6 Accounting and Loan Management for MFIs

(Siddharthanagar) Officer/Non-Officer 2075/06/21-22 2 days

7 Pre-service Training for Officer Level –A Officer 2075/07/8-14 6 days

Pre-service Training for Officer Level- B

8 Olympic Software (GL System) (Pokhara) Officer/Non-Officer 2075/08/12-14 3 days

9 Pre-service for Assistant - IT Non Officer 2075/08/18-20 3 days

10 Macroeconomic Management Officer 2075/09/15-20 6 days

11 Basel Capital Accord Officer 2075/09/25-27 3 days

12 Pre-service for Assistant A, B & C Non-Officer 2075/10/20-25 6 days

13 ;]jf;Fu ;DalGwt ljifodf ;xof]uL sd{rf/Lx?

-l;4fy{gu/ sfof{no_ Non-Officer 2075/12/1 1 day

14 Stress Management for Executives (Dhulikhel) Executives-Officer 2075/12/8-9 2 days

15 Internal Auditing in NRB: Issues and Challenges

(Nepalgunj) Officer/Non- Officer 2075/12/12-14 3 days

16 ;]jf;Fu ;DalGwt ljifodf ;xof]uL sd{rf/Lx?

-aL/u~h sfof{no_ Non-Officer 2076/01/19 1 day

17 Risk Based Supervision Officer 2076/01/22-27 6 days

18 Compilation of Monetary and Financial Statistics Officer/Non-Officer 2076/02/06 - 07 2 day

19 Compilation of BOP Statistics Officer/Non-Officer 2076/02/15-16 2 day

20 Central Banking Non-Officer 2076/02/19-24 6 days

21 Behavioural Science for Middle Level Officers Officer 2076/03/04 - 05 2 days

22

Modalities of preparing economic activities study

report (considering 753 Local Bodies)

k|b]zut cfly{s ultljlw tyf ljz]if cWoog ;DaGwL

k|lzIf0f tyf cGt/lqmof sfo{qmd

Officer/Non-Officer 2076/03/10 - 12 3 day

23 Pre-service Training for Officers Officer 2076/03/19 - 25 6 days

24 Stress Management for Executives

(residential - one night two days) ED/Director 2077/12/08 to 09 2 days


92

tflnsf $ M j}]b]lzs tflnd, ;]ldgf/, a}7s tyf uf]i7Lx?

ljifo ;xefuL ;+Vof

cfof]hs ;+:yf :yfg

1 Risk Based Supervision 4 The SEACEN Centre Cambodia

2 Macroeconomic and Monetary Policy 4 The SEACEN Centre Taiwan

3 High Level Meeting 2 A2F Philippines/Myanmar

4 Airbus 330-200 Handover Program 1 NAC France

5 Wastage Destruction Process of Rs 5 Banknotes 2 China Banknote China

6 LC Reporting System Webbased Software 4 Embasy of Nepal, India India

7 Macroprudential Supervision 4 The SEACEN Centre Indonesia

8 KPP Capacity Building Training Program 4 The Bank of Korea Korea

9 APG Assessor Training Workshop 1 Asia/Pacific Group on

Money Laundering Malaysia

10 SEACEN High Level Seminar and Meeting 2 The SEACEN Centre Malaysia

11 18th SAARC Payment Council Meeting and Workshop 1 Reserve Bank of India Maldives

12 Asset Allocation 1 Bank for International

Settlement Switzerland

13 Payment Systems Operations 4 The SEACEN Centre Korea

14 Central Bank Finance 2 Bank of Indonesia Indonesia

15 2nd SEACEN HC Strategic Conference 1 The SEACEN Centre Malaysia

16 Financial Frameworks 1 IMF-STI Singapore

17 Financial Sector Policies 1 IMF-STI Singapore

18 Destruction Process of Materials Used & Wastage of

Printing Nrs 10 2 Others Bulgeria

19 Human Resource Management 1 Deutsche Bundesbank Germany

20 Making use of Big Data in Energing Market 1 ISCB Turkey

21 Central Bank Seminar 1 The Zurcher Kantonalbank Switzerland

22 FATF Standards Training 2 Financial Action Task Force Korea

23 Seminar on Currency Management System 2 Bank of Indonesia Indonesia

24 An Overview on CIMB Bank's Wholesale Banking

Operations 4 CIMB Bank Singapore

25 APG Regional pre-ME Workshop 2 Korea Financial Intelligence

Unit Korea

26 Bayesian Methods for Emperial Macroeconomics 2 The Bank of Korea Korea

27 Internal Audit & Management 4 The Bank of Korea Korea

28 11th annual National Asset-Liability Management 2 Central Baking Publication Singapore

29 10th Global Policy Forum 1 Allience for Financial

Inclusion Russia


Inclusion Russia


Inclusion Russia

32 Transforming a Central Bank 1 The International Banking

and Finance Institute France

33 Himalayan-Belt Road Corporation Forum 6 People's Govmt. of Tibet China

34 Monetary & Financial Statistics 1 International Monetary Fund USA

35 Financial Cycles and Crisis 4 The SEACEN Centre Philippines

36 Seminar on Payment Systems and Instruments 1 ISCB Turkey

37 Workshop on Modernization of Monetary Policy

Frameworks 5 IMF-SARTTAC Bhutan

38 Course on Managing Capital Flows 2 IMF-SARTTAC India

39 Corporate Governance of Banks:Evaluting, Culture and

Conduct 4 The SEACEN Centre Thailand

40

Modernization of Monetary Policy Frameworks &

SEACEN-BIS High Level Seminar & 17th Meeting of

SEACEN Executive Committee 1

IMF-SARTTAC & The

SEACEN Centre

Bhutan/

Thailand

41 Specialized Training Program 3 Thomson Reuters India

42 SEACEN-BIS High Level Seminar & 17th Meeting of

SEACEN Executive Committee 1 The SEACEN Centre Thailand


93

ljifo ;xefuL ;+Vof cfof]hs ;+:yf :yfg

43 BIS-Asian Reserve Management Workshop 1 Bank for International

Settlement Thailand

44 Financial Access data 2 International Monetary Fund Thailand

45 Egmont Group Plenary Meeting 2 Egmont Group Australia

46 Management in the Central Bank 1 Federal Reserve Bank USA

47 Supervision 1 Federal Reserve Bank USA

48 Crisis Management & Resolution 2 The SEACEN Centre Malaysia

49 Financial Sector Policies 3 IMF-SARTTAC India

50 Workshop on Curruption and Financial Investigation 1 UNODC Thailand

51 Strengthening the Enable Environment Disaster Risk

Financing 1 Asian Development Bank Philippines

52 Mint and Print Conference 1 Banque de Liban Beirut

53 Reserve Management 2 Bank for International



Printing Nrs 2 De La Rue UK

55 Analytics of Macroeconomics & Monetary Policy

Management 4 The SEACEN Centre Philippines

56 Foreign Exchange Reserve & Risk Management 1 ISCB Turkey

57 Bot-AFI Joint Learning Program on Financial Inclusion

Strategy 2

Allience for Financial

Inclusion Tanzania

58 70th Excom Meeting & 21st General Assembly of

APRACA 2 APRACA Sri Lanka

59 37th SAARCFINANCE Group Meeting & Annual Meeting

of IMF 3 IMF & SAARCFINANCE Indonesia

60 Identification, Valuation and Resolution of Problem Loans 4 The SEACEN Centre Philippines

61 2018 Asian Regional Forum on Investment Management of

Foreign Exchange 1 Asian Development Bank Armenia

62 Macroeconomic Diagnostic 4 The SEACEN Centre Hong Kong

63 Risk Management in Central Bank & Public Institutions 2 Bank of Indonesia Indonesia

64 Financial Stability 4 The Bank of Korea Korea

65 Fundamental Course on Bank Examiners 4 The SEACEN Centre Papua New Guinea

66 2nd Asia Forum on Reserve Management & 10th

Commonwealth Bank Global Markets Conference 2

Ministry of Fin(Japan) &

Commonwealth Bank

Australia/

Japan

67 Macro-Stress Testing 1 IMF-STI Singapore

68 High Security Thread and Foils 2 Others Austria

69 Strengthening Cyber-Resilience in the Financial Sector 1 De Nethelands Bank Netherlands

70 SEACEN Leadeaship Masterclass II: Caultivating

Leadership Resilience 4 The SEACEN Centre Malaysia

71 Controlling at Central Banks 1 Deutche Bundesbank Germany

72 Fiscal Sustainability and Debt Sustainability Framework for

Low Income ries 2 IMF-SARTTAC Thailand

73 Stress Testing 1 The International Banking


74 Cross-Border Interbank Contagion Risk Analysis 1 The SEACEN Centre Malaysia

75 Liquidity Risk Management 4 The SEACEN Centre Indonesia

76 BNM-AFI Training on AML/CFT Considerations and

Approaches 1

Allience for Financial

Inclusion Malaysia

77 Price-Setting Behaviour and Inflation Dynamics in

SEACEN Membership 2 The SEACEN Centre Malaysia

78 FSI/EMEAP Regional Policy and Implementation Meeting 2 Bank for International

Settlement Malaysia

79 Payment & Settlement 3 The Bank of Korea Korea

80 Seminar on Cash Circulation Management 1 ISCB Turkey

81 Price & Volume Indieces in official Statistics 1 Deutsche Bundesbank Germany

82 Internal Audit & Risk Management in a Central Banks 1 The International Banking


83 Practical Implementation of Risk-Based Supervision 4 IMF-SARTTAC India


94


84 54th SEACEN Governors Conference/High Level Seminar

& 38th Meeting of SEACEN 3 The SEACEN Centre Sri Lanka

85 Legal Aspects of International Financial Institutions 1 IMF-STI Singapore

86 Global Payments Week 2018 3 World Bank Malaysia

87 International Program on Payment & Settlement 4 RBI Staff Collage India

88 International Program on Banking Regulation 4 RBI Staff Collage India

89 Familiarization Program for Financial Journalists from Nepal

4 Reserve Bank of India India

90 Improved Tresury and Debt Management 2 IMF-SARTTAC India

91 Public Procurement 1 Deutsche Bundesbank Germany

92 Financial Inclusion Global Initiative 2 Others Egypt

93 Balance Sheet Approach 3 IMF-STI Singapore

94 Financial Institutions Conference 2 Mashreq Bank UAE

95 Central Bank Governance Forum 2 International Monetary Fund UAE

96 An Overview of Wholesale Banknotes Transaction 2 CIMB Bank Singapore

97 Egmont Group Meeting 1 Egmont Group Indonesia

98 Workshop & Stakeholders Consultation on Enhancing

MSMEs Financing in Cambodia 1 United Nations Cambodia

99 Banking Supervision within the Basel Framework 1 Deutsche Bundesbank Germany

100 Macroeconomics analysis and Forecasting 1 Deutsche Bundesbank Germany

101 On-Site Banking Supervision 1 Deutsche Bundesbank Germany

102 E-Passport Technical Sub-Committee Subject Matter Study 1 Department of Passport Malaysia

103 Operational Risk Management in a Central Bank 1 The International Banking


104 SAARC Finance Seminar 2 SAARC Finance Bangladesh

105 Agricultural Financing and Rural Development 1 CICTAB Bangladesh

106 Directors of Training Meeting 2 IMF-STI Malaysia

107 APG Assessor Training 1 Asia Pacific Group New Zealand

108 SEACEN EXCO Interview Committee Meeting 2 The SEACEN Centre Malaysia

109 International Macroeconomics Analysis 4 The SEACEN Centre Indonesia

110 Financial Stability & Macro-Prudential Regulation 6 RBI Staff Collage India

111 Asset Classification and Provisioning from Prudential and

IFRS Perspective 1 IMF-STI Singapore

112 Operation Training at National Bank of Servia to Learn

CMA Installed RTGS System 5 National Bank of Serbia Serbia

113 Central Bank Communication:Building Knowledge and

Trust in a Changing World 1 ISCB Turkey

114 APG Assessor Training 1 Asia Pacific Group New Zealand

115 Womens Development through Income Generating

Activities 3 CICTAB India

116 Stress Tests-Methods and areas of application 1 Deutsche Bundesbank Germany

117 Monetary Policy Implementation 1 Deutsche Bundesbank Austria

118 G20 Global Leadership Program 1 Others South Korea

119 Consumer Protection, Financial Inclusion and Education 1 The International Banking


120 FSI 20th Anniversary Conference:A Cross-Sectorial

Reflection on the past & Looking ahead 1

Bank for International


121 Expert Pannel on Current Challenges for Cash Management 1 Deutsche Bundesbank Germany

122 Selected Issues in the envolving Financial Regulatory

Framework 2 IMF-STI Singapore

123 Assessment of Corporate Credit Risk in a Central Banks 1 The International Banking


124 Foreign Reserves Management 3 The Bank of Korea Korea



126 JSA Funded IMF Technical Assistance to Promote

Financial Stability in the Asia Pacific Region 2 International Monetary Fund Cambodia


95


127 29th SAARCFINANCE Coordinators Meeting 1 SAARC Finance Bhutan

128 On-Site Examination 4 The SEACEN Centre Malaysia

129 Corporate Use of Derivatives & Implications for Emerging

Market of Central Banks 1 ISCB Turkey

130 Financial Stability, Systematic Risk and Macroprudential

Policy 1 Deutsche Bundesbank Germany

131 Strategic Planning 1 Deutsche Bundesbank Germany

132 Financial Crisis Management 2 Bank Indonesia Indonesia

133 International Economics & International Ralations 1 The International Banking


134 Government Finance Statistics 1 IMF-STI Singapore

135 Cloud Fest 2 Cloud Fest Germany

136 Developing a Leadership Competency Framwork 2 The SEACEN Centre Philippines

137 International Central Banking 2 State Bank of Pakistan Pakistan

138 Factory Visit for Strong Room and Security System 3 Others India

139 Internal Audit:Emerging Challenges and Effective Practices 2 State Bank of Pakistan Pakistan

140 Internal Audit Practices at Central Banks 1 ISCB Turkey

141 Audit Support and Compliance Functions at a Central

Banks 1 Deutsche Bundesbank Germany

142 14th Financial Inclusion Strategy Peea Learning Group 1 Allience for Financial

Inclusion Zambia

143 Core Elements of Banking Supervision 5 IMF-SARTTAC India

144 Machine Learning, Artificial Intelligence and Big Data-The

Perspective of Central Banks 1 Deutche Bundesbank Germany

145 SEACEN Springboard Leadership Course 4 The SEACEN Centre Malaysia

146 Sectorial Financial Acs 1 ISCB Turkey

147 Acing for Banking Supervisors 1 Deutche Bundesbank Germany

148 Central Bank Policy Mix 2 Bank Indonesia Indonesia

149 Interest rate risk in the banking book and market risk 3 Bank for International

Settlement South Korea

150 Rountable on Public Procurement 2 National Bank of Ukraine Ukraine

151 Balance of Payments & External Statistics 1 ISCB Turkey

152 Monetary Policy Workshop 1 ISCB Turkey

153 Knowledge Exchange Visit at Bank of Tanzania 4 Bank of Tanzania Tanzania

154 Monetary Policy 3 The Bank of Korea Korea

155 Payment Settlements Operations 4 The SEACEN Centre Malaysia

156 Finacial Markets and Instruments 1 International Monetary Fund USA

157 Behavioural Insights & Evidence Based Policymaking 1 Allience for Financial

Inclusion Armenia


Printing Nrs 500 2 Perum Peruri Indonesia

159 Macroeconomics for Central Banking 3 Reserve Bank of India India

160 Supervision 1 Federal Reserve Bank USA

161 Cash Management & Combating forfeit Money 1 Deutsche Bundesbank Germany

162 US Monetary Policy Implementation 1 Federal Reserve Bank USA

163 Financial Stability, Systematic Risk and Macroprudential

Policy 1 Deutsche Bundesbank Germany

164 Technological Operations and Risk Management 4 Asian Development Bank Philippines

165 Payment and Settlement 3 The Bank of Korea Korea

166 Recovery & Resolution with a Focus an Credit Institutions 1 Deutsche Bundesbank Germany

167 Developing Acability Mechanism Framework for

Financial Intermediaries 1 Asian Development Bank China

168 Financial Stability Policy of Central Banks 1 The International Banking

and Finance Institute Austria




96


170 Seminar on Monetary & Financial Ac Statistics 1 The International Banking


171 2019 Asian Regional Public Debt Management Forum 1 Asian Development Bank Azarbaijan

172 Risk Based Banking Supervision 2 IMF-STI Singapore

173 Model Based Monetary Policy Analysis & Forecasting 1 IMF USA

174 Data Protection 1 The International Banking


175 A Research Agenda for Central Banks 1 The International Banking


176 71th EXCUM of APRACA 3rd Annual Meeting of IMF-

SARTTAC Steering Committee 1

APRACA & IMF-

SARTTAC

Japan/

Maldives

177 3rd Annual Meeting of IMF-SARTTAC Steering

Committee 1 IMF-SARTTAC Maldives



179 International Trade & Macroeconomics 2 Bank of Korea Korea

180 SEACEN Expert Group Seminar 1 The SEACEN Centre Malaysia

181 Financial sector Surveillance 1 IMF-STI Singapore

182 SEACEN Leadeaship Masterclass 1: Decision Making for

High Performance 2 The SEACEN Centre Korea

183 The Royal Mint Coin Management Training 1 The Royal Mint London

184 Sustainable & Green Finance 1 Deutche Bundesbank Germany

185 Rountable on Strategic Planning in Central Banks 2 National Bank of Ukraine Ukraine

186 21st SEACEN-FSI Conference & 32nd Meeting of

SEACEN Members 1 The SEACEN Centre Vietnam

187 Monetary Policy: Theory & Practice 2 The bank of Korea Korea

188 Implementing the sustainable Development Goals: Role

for social & Solidarity economy 1 Others Switzerland

189 2019 Annual General Meeting of the BIS 3 Bank for International


190 13th ECB Central Banking Seminar 2 European Central Bank Germany

191 Plateform Economy & its Promise for Financial Inclusion 2 Allience for Financial

Inclusion Malaysia

192 Fiscal analysis and Forecasting 1 IMF-STI Singapore

193 42st Meeting of SEACEN Directors & High Level

Seminar of Directors 1 The SEACEN Centre Indonesia

194 SEACEN_CPMI Course on Technology & Emerging

Risks in Payment & Settlement 3 The SEACEN Centre India

195 Managing Capital Flows:Macroeconomic analysis and

Policies 1

International Monetary

Fund USA

196 Analysis & Modeling of Macro-Financial Linkages 3 The SEACEN Centre Indonesia

197 Central Bank Policy Mix: Issues, Chalenges & Policy

Mix, Issues, Challenges & Policy Response 1 ISCB Turkey

198 Financial Regulators Training Initiative-Regional Seminar

on Financial Literacy & Investor Protection 2

Asia Pacific Economic

cooperation Bangladesh

199 IT Service Continuity 1 Deutche Bundesbank Germany

200 Banknote Managers Cheques 2 Oberthur Fiduciare France

201 38th SAARCFINANCE Group Meeting,48th ACU BOD

& Standing Technical Committee Meeting 2 SAARC Finance Bhutan

202 Currency Technology Symposium 2 Giescke & Devrient Germany

203 SEACEN High Level Seminar and Meeting for Deputy

Governors 2 The SEACEN Centre Malaysia

Total 394


97

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qm=

;+= sfof{no

tf]8f rnfg Pjd\ bflvnf ljb]zL d'b|f vl/b laqmL -?= s/f]8df_ ef=?= -g]= ?= s/f]8df_ cGo ljb]zL d'b|f ef= ?=

tf]8f rnfg tf]8f bflvnf* tf]8f rnfg tf]8f bflvnfβ -g]= ?= s/f]8df_ -g]= ?= s/f]8df_

gf]6sf]if ;+Vof+ k6s /sd ? k6s /sd k6s /sd k6s /sd vl/b df}Hbft@ vl/b laqmL# df}Hbft@

!= lj/f6gu/ 12 71 2858.00 18 191.61 22 28.16 0 0 36.11 6.63 80.00## 31.54 163.92

@= hgsk'/ 6 41 1259.00 5 18.12 0 0 0 0 28.19 0.19 - 44.22 29.46

#= jL/u~h 4 29 2492.58 19 957.39 2 0.48 0 0 5.82 0.90 0 28.63 89.02

$= kf]v/f 8 49 1715.00 6 10.18 0 0 2 32.00 297.74 9.86 1.13 40.26 47.85

%= l;4fy{gu/ 7 52 1950.00 13 28.47 0 0 1 80.00 85.58 3.95 5.37 58.71 172.08

^= g]kfnu~h 13 49 1482.42 19 461.75 0 0 0 0 5.79 5.46 0.45 45.83 114.78

&= wgu9L 9 46 1008.00 11 157.78 0 0 2 0.47 5.43 0.81 2.16 35.36 63.46

s'n 59 337 12765.00 91 1825.30 24 28.64 5 112.47 464.66 27.80 89.11 284.55 680.57

+ sfof{no cGtu{tsf] gf]6sf]if ;+Vof .

* gf]6sf]if /x]sf a}+s zfvfx?af6 pQm sf]ifaf6} bflvnf x'g cfPsf] /sd dfq .

# sfof{noaf6 u|fxsx?nfO{ laqmL u/]sf] /sd dfq .

## a}+lsË sfof{no, yfkfynLaf6 k|fKt ePsf] km08 .

@ cGo sfof{nox?df /sdfGt/ u/L @)&^ c;f/ d;fGtsf] afFsL df}Hbft .

β ef=? bflvnf eGgfn] g]=/f= a}+s a}lsÍ sfof{noaf6 ljleGg ldltdf k|fKt ef=?= .


98

cg';"rL @=! M æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx?nfO{ hf/L ul/Psf lgb]{zgx?

-!_ o'jfx?nfO{ :j/f]huf/, Joj;flos / pBdzLn agfpg] pB]Zon] æ;x'lnotk"0f{ shf{sf nflu Aofh

cg'bfg ;DaGwL PsLs[t sfo{ljlw, @)&%Æ nfu' ul/Psf] 5 . o; sfo{ljlw cGtu{t h'g;'s} a}+s tyf

ljQLo ;+:yfaf6 b]xfo adf]lhdsf & k|sf/sf shf{x? lng ;lsg] Joj:yf ul/Psf] 5 .

-s_ Joj;flos s[lif tyf kz'k+IfL shf{ bz s/f]8 ¿k}ofF;Dd,

-v_ lzlIft o'jf :j/f]huf/ shf{ ;ft nfv ¿k}ofF;Dd,

-u_ ljb]zaf6 kms]{sf o'jf kl/of]hgf shf{ bz nfv ¿k}ofF;Dd,

-3_ dlxnf pBdzLn shf{ kG„ nfv ¿k}ofF;Dd,

-ª_ blnt ;d'bfo Joj;fo ljsf; shf{ bz nfv ¿k}ofF;Dd,

-r_ pRr / k|fljlws tyf Joj;flos lzIff shf{ kfFr nfv ¿k}ofF;Dd,

-5_ e"sDk kLl8tx¿sf] lghL cfjf; lgdf{0f shf{ tLg nfv ¿k}ofF;Dd .

-@_ a}+s tyf ljQLo ;+:yfx?n] ;Dk"0f{ zfvfx?sf] ;d]t sf/f]af/ ;dfj]z u/L jf:tljs PsLs[t ljQLo

ljj/0f nufot k|d'v ljQLo kl/;"rsx? -Major Financial Indicators_ sf] ljj/0f x/]s qodf;sf]

dlxgf JotLt ePsf] ldltn] !% lbgleq s'g} Ps /fli6«o:t/sf] b}lgs klqsfdf clgjfo{ ?kdf

k|sflzt u/L ;f] sf] Ps k|lt a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f

ljefunfO{ ;d]t pknAw u/fpg' kg]{ Joj:yf ul/Psf] 5 .

-#_ a}+s tyf ljQLo ;+:yfn] e"sDk kLl8t cfjf;Lo 3/ k'g/lgdf{0f ug{ k|bfg ug]{ C0fdf a9Ldf @

jif{sf] nflu z"Go Aofhb/df k'g/shf{ ;'ljwf pknAw u/fOg] / o:tf] shf{df a}+s tyf ljQLo

;+:yfn] u|fxs;Fu clwstd @ k|ltzt dfq Aofh lng' kg]{ Joj:yf ul/Psf] 5 . k'g/shf{sf] cjlw

JotLt ePkl5 a}+s tyf ljQLo ;+:yfn] pQm shf{df cfˆgf] Cost of Fund df a9Ldf @ k|ltzt

laGb';Dd yk u/L Aofhb/ sfod ug'{kg]{ / Cost of Fund a/fa/sf] /sd o; a}+sdf dfu ug'{kg]{]{]{]{

Joj:yf ul/Psf] 5 .

-$_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] cfˆgf] ;+:yfdf k|fs[lts JolQmsf gfddf art tyf

d'2tL vftfdf /x]sf] ?=@ nfv;Ddsf] lgIf]k ……lgIf]k tyf shf{ ;'/If0f sf]ifÆ df ;'/If0f u/fpg' kg]{

Joj:yf /x]sf]df ;f] ;LdfnfO{ a9fO{ ?= # nfv;Dd sfod ul/Psf] 5 .

-%_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] lwtf]kq Joj;foL ;DaGwL sfo{ ug{] ;xfos sDkgL

:yfkgf ;DaGwL gLltut Joj:yf ul/Psf] 5 .

-^_ s'g} Pp6f Ohfhtkqk|fKt ;+:yfdf ;+rfns /x]sf] JolQm k|rlnt Joj:yfsf] cwLgdf /xL sfo{sfn

yk ePsf] cj:yfdf afx]s ;+rfns kbaf6 h'g;'s} sf/0faf6 x6]df sDtLdf ^ dlxgfsf] ;do

JotLt geO{ o; a}+saf6 Ohfhtkqk|fKt ;+:yfdf ;+rfns nufot cGo s'g} klg x}l;otdf sfo{ ug{

gkfpg] Joj:yf ul/Psf] 5 .

-&_ Ohfhtkqk|fKt ;+:yfdf sfo{/t k|d'v sfo{sf/L clws[t k|rlnt Joj:yfsf] cwLgdf /xL k'glg{o'lQm

kfPsf] cj:yfdf afx]s h'g;'s} sf/0fn] cfˆgf] ;]jfaf6 lgj[Q ePkl5 sDtLdf ^ dlxgfsf] cjlw

JotLt geO{ s'g}klg Ohfhtkqk|fKt ;+:yfdf k|d'v sfo{sf/L clws[t x'g gkfpg] . ;fy}, k|d'v

sfo{sf/L clws[t h'g;'s} sf/0fjf6 x6]df To:tf] JolQm k'gM ;f]xL sfo{sfn jf ^ dlxgfdWo] h'g a9L

x'G5 ;f] cjlw JotLt geO{ ;f]xL ;+:yfdf ;+rfns nufot cGo s'g} klg x}l;otdf sfo{ ug{

gkfpg] Joj:yf ul/Psf] 5 . To;}u/L Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+sdf sfo{/t bf];|f]

jl/otfsf] kbflwsf/L ;]jfaf6 x6]kl5 ^ dlxgfsf] cjlw JotLt geO{ Ohfhtkqk|fKt ;+:yfsf] ;dfg

k|s[ltsf] kbdf lgo'lQm x'g gkfpg] Joj:yf ul/Psf] 5 .

-*_ a}+s tyf ljQLo ;+:yfx?n] ;fwf/0f k'g/shf{ ;'ljwf pkof]u ubf{sf] cjlwdf ;DalGwt C0fLaf6 *=)

k|ltzteGbf a9L tyf lgof{t k'g/shf{ ;'ljwf pkof]u ubf{sf] cjlwdf jflif{s # k|ltzteGbf a9L Aofh

lng gkfOg] Joj:yf ul/Psf] 5 .


99

-(_ vf]nf} a}+s vftf cleofg, @)&^ cGtu{t ;a} g]kfnLsf] a}+s vftf vf]Ng] k|of]hgsf nflu a}+s vftf

gePsf g]kfnL k|fs[lts JolQmsf] xsdf u|fxs klxrfg tyf ;Dk'li6 ubf{ ;/nLs[t kmf/d k|of]u ug]{

Joj:yf ldnfOPsf] 5 .

-!)_ ;+:yfks ;d"xsf] :jfldTjdf /x]sf] ;]o/ ;j{;fwf/0f ;]o/df kl/0ft ug]{ sfo{ k'FhLahf/, a}+lsË

nufot ;du| ljQLo If]qdf kg]{ k|efj ;d]tnfO{ ljrf/ u/L Psk6sdf a9Ldf !) k|ltzt laGb';Dd

ug{ ;lsg] / o;/L kl/0ft ug]{ sfo{ sDtLdf @ k6s;Dd ug'{kg]{ gLltut Joj:yf ul/Psf] 5 .

-!!_ a}+s tyf ljQLo ;+:yfx?sf] nflu hf]lvd Joj:yfkg dfu{bz{g @)!* (Risk Management

Guideline for Banks and Financial Institutions 2018) nfu' ul/Psf] 5 .

-!@_ ldlt @)&%÷!)÷@* df g]kfnsf] klxnf] k"jf{wf/ ljsf; a}+ssf] ?kdf g]kfn O{Gk|mfi6«Sr/ a}+s

lnld6]8nfO{ O{hfhtkq k|bfg ul/Psf] 5 . ;fy}, k"jf{wf/ ljsf; a}+ssf] lgodg ug]{ ;Gbe{df o;

a}+saf6 k"jf{wf/ ljsf; a}+ssf] nflu lgb]{zg hf/L ul/Psf] 5 .

-!#_ Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a+}s tyf ljQLo ;+:yfx?sf nflu cfly{s jif{ @)&^÷&& sf]

z'? b]lv nfu' x'g] u/L Uniform Chart of Accounts hf/L ul/Psf] 5 .

-!$_ a}+s tyf ljQLo ;+:Yffx?n] cf]e/8«fˆ6 nufotsf k|of]hg gv'n]sf JolQmut shf{x? k|jfx ubf{ k|lt

u|fxs ?= &% nfv;Dd k|jfx ug{ ;Sg] ljBdfg Joj:yfdf kl/dfh{g u/L k|lt u|fxs ?= %)

nfv;Dd dfq k|jfx ug{ ;Sg] Joj:yf ul/Psf] 5 .

-!%_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] ?= %) s/f]8 jf ;f] eGbf a9Lsf] shf{ pkof]u ug]{

C0fLnfO{ shf{ k|jfx jf gjLs/0f ubf{ C0fL ;+:yfsf] qm]l86 /]l6Ë Ph]G;Laf6 ul/Psf] /]l6ËnfO{ shf{

d"NofÍgsf] cfwf/sf] ?kdf lng'kg]{] Joj:yf ul/Psf] 5 .

-!^_ æsÆ ju{sf jfl0fHo a}+sx?n] @)&% k'; d;fGt;Dddf k|To]s k|b]zdf Ps÷Ps j6fsf b/n] k|fb]lzs

sfof{nox? :yfkgf ug'{kg]{ / ljutdf :yflkt If]qLo:t/sf sfof{nox? eP To:tf sfof{nonfO{ ;d]t

k|fb]lzs sfof{nodf ?kfGt/0f u/L ;DalGwt k|b]z cGtu{tsf zfvfx?;+usf] ;dGjo, lgu/fgL,

;+:yfut ;'zf;g, hf]lvd Joj:yfkg Pjd\ u'gf;f] ;'g'jfO{ h:tf sfo{x? k|fb]lzs sfof{nosf]

sfo{If]qleq ;d]6g' kg]{ Joj:yf ul/Psf] 5 .

-!&_ lgIf]k ;+sng sfo{nfO{ cfsif{s agfpg pkxf/ ;DaGwL sfo{qmd ;~rfng ug{ gkfOg] Joj:yf

ul/Psf] 5 .

-!*_ tLg dlxgf eGbf sd ;dofjlwsf] d'2tL lgIf]k :jLsf/ ug{ gkfOg] ;fy}, d'2tL lgIf]ksf] ;dofjlw

;dfKt gx'b} k"j{lgwf{l/t Aofhb/ sfod /xg] u/L u|fxsn] rfx]sf] jvt hlxn]klg lemSg kfpg] u/L

d'2tL lgIf]k :jLsf/ ug{{ gkfOg] Joj:yf ul/Psf] 5 .

-!(_ Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+sn] :jLsf/ ug]{ sn lgIf]ksf] c+z s'n lgIf]k bfloTjsf] !)

k|ltzt / Ohfhtkqk|fKt ævÆ tyf æuÆ ju{sf ljQLo ;+:yfx?n] :jLsf/ ug]{ sn lgIf]ksf] c+z s'n

lgIf]k bfloTjsf] !% k|ltzteGbf a9L sfod ug{ gkfOg] Joj:yf ul/Psf] 5 .

-@)_ o; a}+sn] tf]s]sf] zt{x? k'/f u/]sf Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] sf7df8f}+ pkTosf,

dxfgu/kflnsf / pkdxfgu/kflnsf afx]ssf If]qdf PS;6]G;g sfp06/ vf]Ng o; a}+ssf] :jLs[lt

lng' gkg]{ Joj:yf ul/Psf] 5 .

-@!_ o; a}+saf6 Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+sx¿n] cfly{s jif{ @)&%÷&^ b]lv jflif{s ?kdf

/fli6«o jf cGt/f{li6«o qm]l86 /]l6Ë Ph]G;Laf6 cfˆgf] qm]l86 /]l6Ë ug'{kg]{ Joj:yf ul/Psf] 5 .

-@@_ Ohfhtkqk|fKt ;+:yfn] s'g} Pp6f kmd{, sDkgL jf ;+ul7t ;+:yfaf6 cfˆgf] s'n lgIf]ksf] a9Ldf !%

k|ltzt;Ddsf] ;Ldfdf ga9\g] u/L dfq ;+:yfut lgIf]k kl/rfng ug{ kfpg] Joj:yf ul/Psf] 5 .

-@#_ a}+s tyf ljQLo ;+:yfx?n] kmd{ tyf sDkgLx?nfO{ shf{ k|bfg ubf{ jf gjLs/0f ubf{ C0fL;Fu

kl5Nnf] s/ r'Qmf k|df0fkq /÷jf cBfjlws s/ r'Qmf÷bflvnf k|df0fkq jf E-Statement lnP/ dfq

shf{ k|bfg jf gjLs/0f ug'{kg]{{ Joj:yf ul/Psf] 5 .


100

-@$_ o; a}+saf6 Ohfhtkqk|fKt ævÆ ju{sf ljsf; a}+s tyf æuÆ ju{sf ljQ sDkgLx?n] cfly{s jif{

@)&%÷&^ sf] ljQLo ljj/0f Nepal Financial Reporting Standards (NFRS) adf]lhd tof/ ug'{

kg]{5 . nfef+z 3f]if0ff ug]{ k|of]hgsf nflu u0fgf ul/g] ljt/0fof]Uo d'gfkmf tyf ljQLo ljj/0fsf]

9fFrf o; a}+sn] tf]s] adf]lhd x'g] Joj:yf ul/Psf] 5 .

-@%_ a}+s tyf ljQLo ;+:yfx?n] cfˆgf] ;+:yfdf sfo{/t ;xfos :t/b]lv clws[t :t/;Ddsf

sd{rf/Lx?nfO{ a}+lsË ;DaGwL tflnd clgjfo{ ?kdf k|bfg ug]{ Joj:yf ug'{ kg]{5 . a}+s tyf ljQLo

;+:yfn] a}+lsË If]qdf bIf hgzlQmsf] ljsf; ug{sf nflu cfˆgf] ;+:yfdf gofF egf{ ePsf

sd{rf/Lx?nfO{ a}+s k|j]z u/]sf] @ jif{leq o; k|sf/sf] tflnd k|bfg ul/;Sg' kg]{ Joj:yf sfod

ul/Psf] 5 .

-@^_ o; a}+saf6 Ohfhtkqk|fKt ;+:yfx?nfO{ k|rlnt P]gdf ePsf] Joj:yf cg';f/ pknAw u/fOg]

shf{sf] Aofhb/ -a}+sb/_ ^=% k|ltzt sfod ul/Psf] 5 .

-@&_ lwtf]kq ljlgdo ahf/df ;"rLs[t ;+:yfx?sf] ;]o/sf] lwtf]df a}+s tyf ljQLo ;+:yfaf6 k|jfx x'g]]

shf{sf ;DaGwdf ;'/If0f afkt /flvg] ;]o/sf] d"NofÍg ubf{ g]kfn :6s PS;r]Gh lnld6]8af6

k|sflzt kl5Nnf] !*) sfo{ lbgsf] clGtd d"Nosf] cf};t d"No jf ;]o/sf] k|rlnt ahf/ d"NodWo]

h'g sd x'G5, ;f] /sdsf] a9Ldf ^% k|ltzt /sd;Dd dfq ;]o/ lwtf] shf{ k|jfx ug{ ;lsg]5 .

Psk6s k|jfx ul/;s]sf] o:tf] shf{sf] ;'/If0fdf /x]sf] ;]o/sf] k'g/d"NofÍg u/L ;f]sf] cfwf/df yk

shf{ ;Ldf sfod ug{ jf yk shf{ k|bfg ug{ gkfOg] Joj:yf ul/Psf] 5 .

-@*_ ;]o/ shf{{ a}+s tyf ljQLo ;+:yfx?n] cfˆgf] k|fylds k'FhL (Core Capital) sf] a9Ldf $)

k|ltzt;Dd dfq k|jfx ug{ ;Sg]5g\ . ;fy}, o;/L shf{ k|bfg ubf{ a}+s tyf ljQLo ;+:yfn] Pp6f

;"rLs[t sDkgLsf] ;]o/sf] xsdf cfˆgf] k|fylds k'FhLsf] a9Ldf !) k|ltzt ggf£g] u/L dfq shf{

k|jfx ug'{ kg]{5 . o:tf] shf{ s'n aSof}tf shf{ /sdsf] !) k|ltzt eGbf a9L gx'g] u/L k|jfx ug'{

kg]{ Joj:yf ul/Psf] 5 .

-@(_ jfl0fHo a}+sx?n] lwtf]kq Joj;foL ;DaGwL sfo{ ug{] ;xfos sDkgL :yfkgf ug{ ;Sg] ;DaGwL

gLltut Joj:yf ul/Psf] 5 .

-#)_ jfl0fHo a}+sx?n] k|To]s cfly{s jif{sf nflu lgIf]k bfloTj tyf shf{ ;fk6 ;lxtsf] jflif{s

sfo{of]hgf ;+rfns ;ldltaf6 :jLs[t u/fO{ x/]s cfly{s jif{sf] ;fpg d;fGtleq o; a}+ssf] a}+s

;''kl/j]If0f ljefu ;dIf clgjfo{ ?kdf k]z ug''{ kg]{5 . ;fy}, pQm sfo{of]hgf sfof{Gjogsf]

cg'udgsf ;DaGwdf ;DalGwt a}+ssf] ;+rfns ;ldltn] q}dfl;s ;dLIff u/L qodf; ;dfKt ePsf]

!% lbg leq o; a}+ssf] a}+s ;''kl/j]If0f ljefudf k]z ug'{ kg]{5 . o; a}+saf6 jfl0fHo a}+sx?sf]

;''kl/j]If0fsf qmddf ;f] sfo{of]hgfnfO{ ;DalGwt a}+ssf] cg''udgsf] cfwf/sf] ?kdf lnOg] Joj:yf

ul/Psf] 5 .

-#!+ Ohfhtkqk|fKt ;+:yfn] shf{ ;"rgf s]Gb|df cfk"mn] :jLs[t u/]sf] ;Dk"0f{ shf{÷;'ljwf tyf () lbg

eGbf a9Ln] efvf gf3]sf ;Dk"0f{ shf{÷;'ljwf ;DaGwL ljj/0f -s=;"=kmf=g+= ! / @_ dlxgf e'Stfg

ePsf] !% lbgleq k7fpg' kg]{ Joj:yf ul/Psf] 5 .

-#@_ jfl0fHo a}+s tyf /fli6«o :t/sf ljQLo ;+:yfx?n] ;+:yfut ;fdflhs pQ/bfloTj sf]ifdf 5'6\ofPsf]

/sdnfO{ cfly{s jif{ @)&^÷&& b]lv nfu" xg] u/L ljQLo ;fIf/tf k|j4{g ug]{ nufotsf lqmofsnfknfO{

k|f]T;flxt ug{ k|To]s k|b]zdf Go"gtd !) k|ltzt x'g]u/L vr{ ug'{kg]{ Joj:yf ul/Psf] 5 .

-##_ Ohfhtkqk|fKt ævÆ, æuÆ / æ3Æ ju{sf ljQLo ;+:yfx? Ps k|b]z jf /fli6«o:t/df ;~rfng ug'{kg]{

u/L gLltut Joj:yf ul/Psf] 5 .

-#$_ a}+lsª ;]jf tyf sf/f]Af/nfO{ yk ;/n tyf ;xh agfpg u|fxsnfO{ kfos kg]{ cGo a}+s tyf ljQLo

;+:yfx?sf h'g;'s} zfvfdf gub hDdf u/L cfˆgf] a}+s tyf ljQLo ;+:yfsf] vftfdf / ;]jf k|bfos

;+:yfsf] vftfdf e'QmfgL (Utility Payment) ubf{ NCHL-IPS k|0ffnL dfkm{t /sd hDdf ug{ ;lsg]

Joj:yf ul/Psf] 5 .


101

cg';"rL @=@ M ;dli6ut lg/LIf0f ul/Psf jfl0fHo a}+sx?

-s_ nlIft :ynut lg/LIf0f -hf]lvddf cfwfl/t_

! df%fk"R%«] a}+s ln * Pe/]i^ a}+s ln=

@ g]kfn a+unfb]z a}s ln= ( ;flgdf a}+s ln=

# l;$fy{ a}+s ln= !) nIdL a}+s ln=

$ g]kfn O{Ge]i^d])^ a}+s ln= !! :^\ofG**{ rf^{*{

% g]kfn a}+s ln= !@ Unf]an cfO{PdO{ a}+s ln=

^ l;l^hG; a}+s OG^/g];gn ln= !# lxdfnog a}+s ln=

& gljn a}+s ln=

-v_ ;dli6ut :ynut lg/LIf0f -hf]lvddf cfwfl/t_

! g]kfn P;=aL=cfO{ a}+s ln ( k|fOd sdl;{on a}+s ln=

@ ;]Gr'/L sdl;{on a}+s ln !) ;g/fOh a}+s ln=

# /fli «̂o jfl)fHo a}+s ln= !! d]uf a}+s ln=

$ hgtf a}+s g]kfn ln= !@ k|e" a}+s ln=

% PgcfO;LPlzof a}+s ln= !# s"df/L a}+s ln=

^ g]kfn qm]l*^ P)* sd;{ a}+s ln= !$ a}+s ckm sf&df)*' ln=

& l;len a}+s ln= !% PgPdaL a}+s ln=

* s[lif ljsf; a}+s ln=

-v_ ljz]if lg/LIf0f

! l;$fy{ a}+s ln= -b"O{ k^s_ ^ g]kfn a+unfb]z a}s ln= -b"O{ k^s_

@ g]kfn O{Ge]i^d])^ a}+s ln= -tLg k^s_ & a}+s ckm sf&df)*' ln=

# hgtf a}+s g]kfn ln= * /fli «̂o jfl)fHo a}+s ln=

$ PgcfO;LPlzof a}+s ln= ( k|fOd sdl;{on a}+s ln=

% gljn a}+s ln=


102

cg';"rL @=# M @)&^ c;f/d;fGt;Dd sf/f]af/ ;+rfng u/]sf …vÚ ju{sf ljQLo

;+:yfx?sf] ljj/0f

qm=;+ gfd sfo{ If]q

!= d'lQmgfy ljsf; a}+s lnld6]8 /fli6«o:t/

@= ;f+lu|nf 8]enkd]06 a}+s lnld6]8 /fli6«o:t/

#= b]jM ljsf; a+}s lnld6]8 /fli6«o:t/

$= s}nfz ljsf; a}+s lnld6]8 /fli6«o:t/

%= Hof]lt ljsf; a}+s lnld6]8 /fli6«o:t/

^= ul/df ljsf; a}+s lnld6]8 /fli6«o:t/

&= cf]d 8]enkd]06 a}+s lnld6]8 /fli6«o:t/

*= dxfnIdL ljsf; a}+s lnld6]8 /fli6«o:t/

(= u08sL ljsf; a}+s lnld6]8 /fli6«o:t/

!)= n'lDagL ljsf; a}+s lnld6]8 /fli6«o:t/

!!= sfdgf ;]jf ljsf; a}+s lnld6]8 /fli6«o:t/

!@= ;fOg /];'Ëf 8]enkd]G6 a}+s lnld6]8 $–!) lhNnf

!#= ;Ktsf]zL 8]enkd]06 a}s lnld6]8 !–& lhNnf

!$= ltgfp ld;g ljsf; a}+s ln !–& lhNnf

!%= PS;]n 8]enkd]06 a}+s lnld6]8 !–% lhNnf

!^= sGsfO{ ljsf; a}s lnld6]8 !–% lhNnf

!&= efu{j ljsf; a}+s lnld6]8 !–% lhNnf

!*= s~rg 8]enkd]G6 a}+s lnld6]8 !–% lhNnf

!(= l;Gw' ljsf; a}+s lnld6]8 !–% lhNnf

@)= u||Lg 8]enkd]06 a}+s lnld6]8 !–% lhNnf

@!= gf/fo0fL 8]enkd]G6 a}+s lnld6]8 !–# lhNnf

@@= ;xof]uL ljsf; a}+s lnld6]8 !–# lhNnf

@#= s0ff{nL ljsf; a}+s lnld6]8 !–# lhNnf

@$= ldt]/L 8]enkd]G6 a}+s ln !–# lhNnf

@%= skf]{/]6 8]enkd]G6 a}+s ln !–# lhNnf

@^= k"l0f{df ljsf; a}+s lnld6]8 !–# lhNnf

@&= g]kfn sDo'lg6L 8]enkd]06 a}+s lnld6]8 !–# lhNnf

@*= ;xf/f ljsf; a}+s lnld6]8 ! lhNnf

@(= ;fnkf ljsf; a}+s lnld6]8 ! lhNnf


103

cg';"rL @=$ M ;dli6ut lg/LIf0f ul/Psf ljsf; a}+sx?

-s_ :ynut lg/LIf0f

! ;f+lu|nf 8]enkd]06 a}+s lnld6]8 !# ldt]/L 8]enkd]06 a}+s lnld6]8

@ s0ff{nL ljsf; a}+s lnld6]8 !$ ;xf/f ljsf; a}+s lnld6]8

# b]jM ljsf; a}+s lnld6]8 !% dxfnIdL ljsf; a}+s lnld6]8

$ ;xof]uL ljsf; a}+s lnld6]8 !^ k"l0f{df ljsf; a}+s lnld6]8

% skf]{/]6 8]enkd]06 a}+s lnld6]8 !& u|Lg 8]enkd]06 a}+s lnld6]8

^ ;Ktsf]zL 8]enkd]G6 a}+s lnld6]8 !* Gf]kfn sDo'lg6L 8]enkd]06 a}+s lnld6]8

& sfdgf ;]jf ljsf; a}+s lnld6]8 !( sGsfO ljsf; a}+s lnld6]8

* PS;]n 8]enkd]06 a}+s lnld6]8 @) sfj]nL ljsf; a+}s lnld6]8

( efu{j ljsf; a}+s lnld6]8 @! l;Gw' ljsf; a}+s lnld6]8

!) ld;g 8]enkd]06 a}+s lnld6]8 @@ u08sL ljsf; a}+s lnld6]8

!! ul/df ljsf; a}+s lnld6]8 @# ltgfp ljsf; a}+s lnld6]8

!@ n'lDagL ljsf; a}+s lnld6]8

hf]lvddf cfwfl/t ;dli6ut lg/LIf0f

! cf]d 8]enkd]06 a}+s lnld6]8 @ d'lQmgfy ljsf; a}+s lnld6]8

-v_ ljz]if lg/LIf0f

! ;f+lu|nf 8]enkd]06 a}+s lnld6]8 !! ;f+lu|nf 8]enkd]06 a}+s lnld6]8

@ s}nfz ljsf; a}+s lnld6]8 !@ Hof]lt ljsf; a}+s lnld6]8

# ;xf/f ljsf; a}+s lnld6]8 !# ;f+lu|nf 8]enkd]06 a}+s lnld6]8

$ n'lDjgL ljsf;a}+s lnld6]8 !$ s}nfz ljsf; a}+s lnld6]8

% dxfnIdL ljsf; a}+s lnld6]8 !% b]jM ljsf; a}+s lnld6]8

^ ul/df ljsf; a}+s lnld6]8 !^ Hof]lt ljsf; a}+s lnld6]8

& n'lDjgL ljsf; a}+s lnld6]8 !& Hof]lt ljsf; a}+s lnld6]8

* s}nfz ljsf; a}+s lnld6]8 !* s}nfz ljsf; a}+s lnld6]8

( sfdgf ;]jf ljsf; a}+s lnld6]8 !( sfdgf ;]jf ljsf; a}+s lnld6]8

!) b]jM ljsf; a}+s lnld6]8

-u_ cg'udg lg/LIf0f

! gf/fo0fL 8]enkd]06 a}+s lnld6]8 $ k"l0f{df ljsf; a}+s lnld6]8

@ d'lQmgfyf ljsf; a}+s lnld6]8 % ;xof]uL ljsf; a}+s lnld6]8

# ld;g 8]enkd]06 a}+s lnld6]8 ^ ;fnkf ljsf; a}+s lnld6]8


104

cg';"rL @=% M u |fdL0f a}+lsË cg'z/0fstf{sf] ?kdf lghL If]qaf6 :yflkt n3'ljQ

sf/f]af/ ug]{ ;+:yfx?

1 lgw{g pTyfg n3'ljQ ljQLo ;+:yf ln= 44 u0fklt n3'ljQ ljQLo ;+:yf ln=

2 l8k|f]S; n3'ljQ ljQLo ;+:yf ln= 45 OlGkmlg6L dfO{qmf]kmfO{gfG; ljQLo ;+:yf ln=

3 l5d]s n3'ljQ ljQLo ;+:yf ln= 46 cfFwLvf]nf n3'ljQ ljQLo ;+:yf ln=

4 :jfjnDag n3'ljQ ljQLo ;+:yf ln= 47 :jfledfg n3'ljQ ljQLo ;+:yf ln=

5 g]?8] n3'ljQ ljQLo ;+:yf ln= 48 :kz{ n3'ljQ ljQLo ;+:yf ln=

6 gofF g]kfn n3'ljQ ljQLo ;+:yf ln= 49 ;a}sf] n3'ljQ ljQLo ;+:yf ln=

7 ldlynf n3'ljQ ljQLo ;+:yf ln= 50 ;fwgf n3'ljQ ljQLo ;+:yf ln=

8 ;ld6 n3'ljQ ljQLo ;+:yf ln= 51 PgcfO{l8;L Plzof n3'ljQ ljQLo ;+:yf ln=

9 :j/f]huf/ n3'ljQ ljQLo ;+:yf ln= 52 ;f/yL n3'ljQ ljQLo ;+:yf ln=

10 gfua]nL n3'ljQ ljQLo ;+:yf ln= 53 gful/s n3'ljQ ljQLo ;+:yf ln=

11 sflnsf n3'ljQ ljQLo ;+:yf ln= 54 lqnf]s n3'ljQ ljQLo ;+:yf ln=

12 ldld{/] n3'ljQ ljQLo ;+:yf ln= 55 ;xsfo{ n3'ljQ ljQLo ;+:yf ln=

13 hgpTyfg ;fd'bflos n3'ljQ ljQLo ;+:yf ln= 56 dgsfdgf n3'ljQ ljQLo ;+:yf ln=

14 jf]dL n3'ljQ ljQLo ;+:yf ln= 57 ;lhnf] n3'ljQ ljQLo ;+:yf ln=

15 nIdL n3'ljQ ljQLo ;+:yf ln= 58 ;TojtL n3'ljQ ljQLo ;+:yf ln=

16 l;len n3'ljQ ljQLo ;+:yf ln= 59 a'4Hof]lt n3'ljQ ljQLo ;+:yf ln=

17 dlxnf ;xofqf n3'ljQ ljQLo ;+:yf ln= 60 ;dfh n3'ljQ ljQLo ;+:yf ln=

18 ls;fg n3'ljQ ljQLo ;+:yf ln= 61 lbJo n3'ljQ ljQLo ;+:yf ln=

19 ljho n3'ljQ ljQLo ;+:yf ln= 62 :j]8f n3'ljQ ljQLo ;+:yf ln=

20 PgPdaL n3'ljQ ljQLo ;+:yf ln= 63 u|fdL0f :jod;]js n3'ljQ ljQLo ;+:yf ln=

21 km/jf8{ sDo'lgl6 dfOqmf]kmfOgfG; ljQLo ;+:yf ln= 64 dlxnf n3'ljQ ljQLo ;+:yf ln=

22 Unf]an cfO{=Pd=O{= n3'ljQ ljQLo ;+:yf ln= 65 dfg'lif n3'ljQ ljQLo ;+:yf ln=

23 dx'nL ;fd'bflos n3'ljQ ljQLo ;+:yf ln= 66 cfbz{ n3'ljQ ljQLo ;+:yf ln=

24 ;'of]{bo n3'ljQ ljQLo ;+:yf ln= 67 o'lgs g]kfn n3'ljQ ljQLo ;+:yf ln=

25 d]/f] dfOqmf]kmfOgfG; n3'ljQ ljQLo ;+:yf ln= 68 :df6{ n3'ljQ ljQLo ;+:yf ln=

26 ;dtf n3'ljQ ljQLo ;+:yf ln= 69 dlxnf ;fd'bflos n3'ljQ ljQLo ;+:yf ln=

27 ;fd'bflos n3'ljQ ljQLo ;+:yf ln= 70 hfNkf n3'ljQ ljQLo ;+:yf ln=

28 g]zgn dfOqmf]kmfOgfG; ljQLo ;+:yf ln= 71 ;Ne n3'ljQ ljQLo ;+:yf ln=

29 u|fdL0f ljsf; n3'ljQ ljQLo ;+:yf ln= 72 /fi6« pTyfg n3'ljQ ljQLo ;+:yf ln=

30 g]kfn ;]jf n3'ljQ ljQLo ;+:yf ln= 73 jLg n3'ljQ ljQLo ;+:yf ln=

31 pGgtL dfOqmf]kmfOgfG; ljQLo ;+:yf ln= 74 pksf/ n3'ljQ ljQLo ;+:yf ln=

32 :jb]zL n3'ljQ ljQLo ;+:yf ln= 75 wf}nflu/L n3'ljQ ljQLo ;+:yf ln=

33 gf8]k n3'ljQ ljQLo ;+:yf ln= 76 l;jfO;L g]kfn n3'ljQ ljQLo ;+:yf ln=

34 ;kf]6{ dfOqmf]kmfOgfG; ljQLo ;+:yf ln= 77 g]:8f] ;d[4 n3'ljQ ljQLo ;+:yf ln=

35 cf/De dfOqmf]kmfOgfG; ljQLo ;+:yf ln= 78 :jl:ts n3'ljQ ljQLo ;+:yf ln=

36 hg;]jL n3'ljQ ljQLo ;+:yf ln= 79 ul/aL Go"gLs/0f n3'ljQ ljQLo ;+:yf ln=

37 rf}tf/L n3'ljQ ljQLo ;+:yf ln= 80 ;[hgzLn n3'ljQ ljQLo ;+:yf ln=

38 3f]8L3f]8f n3'ljQ ljQLo ;+:yf ln= 81 Pgcf/Pg n3'ljQ ljQLo ;+:yf ln=

39 cfzf n3'ljQ ljQLo ;+:yf ln= 82 hLjg ljsf; n3'ljQ ljQLo ;+:yf ln=

40 g]kfn Pu|f] n3'ljQ ljQLo ;+:yf ln= 83 3/]n' n3'ljQ ljQLo ;+:yf ln=

41 /fdf/f]zg n3'ljQ ljQLo ;+:yf ln= 84 hgsk'/ n3'ljQ ljQLo ;+:yf ln=

42 lqmPl6e n3'ljQ ljQLo ;+:yf ln= 85 lalk8An' n3'ljQ ljQLo ;+:yf ln=

43 u'/fFz n3'ljQ ljQLo ;+:yf ln= 86 cfTdlge{/ n3'ljQ ljQLo ;+:yf ln=

n3'ljQ ;DaGwL yf]s shf{sf] sf/f]af/ ug]{ n3'ljQ ljQLo ;+:yfx¿

1 cf/Pdl8;L n3'ljQ ljQLo ;+:yf ln= 3 km:6{ dfOqmf]kmfOgfG; n3'ljQ ljQLo ;+:yf ln=

2 ;fgf ls;fg ljsf; n3'ljQ ljQLo ;+:yf ln= 4 cf/P;l8;L n3'ljQ ljQLo ;+:yf ln=,


105

cg';"rL @=^ M ahf/ lgdf{tfsf] Ohfhtk|fKt a}+s tyf ljQLo ;+:yfx?

qm=;+= a}+s tyf ljQLo ;+:yfsf] gfd qm=;+= a}+s tyf ljQLo ;+:yfsf] gfd

!= d]uf a}+s g]kfn ln= @)= s}nfz ljsf; a}+s ln=

@= nIdL a}+s ln= @!= b]jM ljsf; a}+s ln=

#= l;len a}+s ln= @@= s'df/L a}+s ln=

$= gljn a}+s ln= @#= ;f+lu|nf 8]enkd]06 a}+s ln=

%= l;l6hG;\ a}+s O06/g]zgn ln= @$= cf]d 8]enkd]06 a}+s ln=

^= l;4fy{ a}+s ln= @%= efu{j ljsf; a}+s ln=

&= a}+s ckm sf7df08" ln= @^= dxfnIdL ljsf; a}+s ln=

*= k|e' a}+s ln= @&= u'x]Zj/L dr]{06 a}+lsª P08 kmfOgfG; ln=

(= ;g\/fOh a}+s ln= @*= cfO;LPkm;L kmfOgfG; ln=

!)= ;]~r'/L sdl;{on a}+s ln= @(= u'8ljn kmfOgfG; ln=

!!= g]kfn a+unfb]z a}+s ln= #)= gful/s nufgL sf]if

!@= PgPdla a}+s ln= #!= g]kfn OGe]i6d]06 a]+s ln=

!#= ;flgdf a}+s ln= #@= Unf]an cfO{PdO{ a}+s ln=

!$= hgtf a}+s g]kfn ln= ##= PS;]n 8]enkd]06 a}+s ln=

!%= s[lif ljsf; a}+s ln= #$= ;]G6«n kmfOgfG; ln=

!^= df5fk'R5«] a}+s ln= #%= >LOGe]i6d]06 P08 kmfOgfG; s+=ln=

!&= PgcfO{;L Plzof a}+s ln= #^= >L uf]vf{h kmfOgfG; ln=

!*= k|fO{d sdl;{on a}+s ln= #&= d'lQmgfy ljsf; a}+s ln=

!(= /fli6«o jfl0fHo a}+s


106

cg';"rL @=& M j}b]lzs /f]huf/ artkqsf] laqmL Ph]06sf] sfo{ ug{

Ohfhtk|fKt a}+s tyf /]ld6\ofG; sDkgLx?

qm=

;+= a}+s tyf /]ld6\ofG; sDkgLx?sf] gfd 7]ufgf

!= l;l6hG; a}+s OG6/g]zgn lnld6]8 sdnfbL, sf7df8f}+

@= glan a}+s lnld6]8 b/af/dfu{, sf7df8f}+

#= df5fk'R5«] a}+s lnld6]8 nflhDkf6, sf7df8f}+

$= k|e' a}+s lnld6]8 aa/dxn, sf7df8f}+

%= ;g/fOh a}+s lnld6]8 u}lx|wf/f, sf7df8f}+

^= l;4fy{ a}+s lnld6]8 xflQ;f/, sf7df8f}+

&= ;flgdf a}+s lnld6]8 gS;fn, sf7df8f}+

*= ;]~r/L sdl;{on a}+s lnld6]8 k'tnL;8s, sf7df8f}+

(= k|e' dlg 6«fG;km/ k|f=ln= n}grf}/, sf7df8f}+

!)= ;]jf /]ld6 k|f=ln= s'n]Zj/, sf7df8f}+


107

cg';"rL @=* M ;+rfns ;ldlt

-@)&^ c;f/ d;fGt_

8f= lr/+hLla g]kfn, ueg{/ cWoIf

8f= /fhg vgfn, ;lrj, cy{ dGqfno ;b:o

>L lrGtfdl0f l;jfsf]6L, 8]k'6L ueg{/ ;b:o

>L lzj/fh >]i7, 8]k'6L ueg{/ ;b:o

k|f= 8f= >L/fd kf}8\ofn ;b:o

>L /fdhL /]UdL ;b:o

8f= ;'jf]ws'df/ s0f{ ;b:o

cg';"rL @=( M ljlzi6 >]0fL / k|yd >]0fL clws[tx?sf] gfdfjnL

-@)&^ c;f/ d;fGt_

clws[t ljlzi6

1. >L nIdLk|kGg lg/f}nf sfo{sf/L lgb]{zs, d'b|f Joj:yfkg ljefu

2. >L dx]Zj/nfn >]i7 sfo{sf/L lgb]{zs, a}+s ;'kl/j]If0f ljefu

3. >L e'jg sF8]n sfo{sf/L lgb]{zs, ljsf; a}+s ;'kl/j]If0f ljefu

4. 8f= g]lkmndftlË df:s] sfo{sf/L lgb]{zs, ueg{/sf] sfof{no

5. >L gLnd 9'+ufgf -ltlD;gf_ sfo{sf/L lgb]{zs, cfGtl/s n]vfk/LIf0f ljefu

6. >L b]js'df/ 9sfn sfo{sf/L lgb]{zs, e'QmfgL k|0ffnL ljefu

7. >L d's'Gbs'df/ If]qL sfo{sf/L lgb]{zs, ;fdfGo ;]jf ljefu

8. >L lktfDa/ e08f/L sfo{sf/L lgb]{zs, hgzlQm Joj:yfkg ljefu

9. >L ;'lgn pbf; sfo{sf/L lgb]{zs, ljQ sDkgL ;'kl/j]If0f ljefu

10. >L Clifs]z e§ sfo{sf/L lgb]{zs, ljQ Joj:yfkg ljefu

11. >L k|bLk/fh kf}8\ofn sfo{sf/L lgb]{zs, ;+:yfut of]hgf ljefu

12. 8f= u'0ffs/ e§ sfo{sf/L lgb]{zs, cg';Gwfg ljefu

13. >L g/]z zfSo sfo{sf/L lgb]{zs, a}+lsª sfof{no

14. >L ;'dgs'df/ clwsf/L sfo{sf/L lgb]{zs, /fi6« C0f Joj:yfkg ljefu

15. 8f= k|sfzs'df/ >]i7 sfo{sf/L lgb]{zs, n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefu

16. >L ;l/tf e§ -clwsf/L_ sfo{sf/L lgb]{zs, ljb]zL ljlgdo Joj:yfkg ljefu

17. >L adaxfb'/ ld> sf=d'= sfo{sf/L lgb]{zs, a}+s tyf ljQLo ;+:yf lgodg ljefu

clws[t k|yd

1. >L /]jtLk|;fb g]kfn lgb]{zs, sfg"g dxfzfvf

2. >L /fd' kf}8]n lgb]{zs, ljQLo hfgsf/L OsfO{

3. >L lj>'t yfkf lgb]{zs, a}+s ;'kl/j]If0f ljefu

4. >L /fdaxfb'/ dfgGw/ lgb]{zs, ljsf; a}+s ;'kl/j]If0f ljefu

5. >L bof/fd zdf{ k+u]gL lgb]{zs, n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefu

6. >L t'n;Lk|;fb l3ld/] lgb]{zs, hgzlQm Joj:yfkg ljefu

7. >L u'?k|;fb kf}8]n lgb]{zs, hgzlQm Joj:yfkg ljefu

8. >L czf]ss'df/ kf}8]n lgb]{zs, ;fdfGo ;]jf ljefu


108

9. >L /laGb| dxh{g lgb]{zs, ljQLo ;+:yf ;'kl/j]If0f ljefu

10. >L ladn/fh vgfn lgb]{zs, ljsf; a}+s ;'kl/j]If0f ljefu

11. >L ljgf]b/fh cfrfo{ lgb]{zs, ljQLo ;+:yf ;'kl/j]If0f ljefu

12. >L kf]dgfy uf}td lgb]{zs, a}+s;{ k|lzIf0f s]Gb|

13. >L /fdk|;fb uf}td lgb]{zs, a}+lsª sfof{no

14. >L ls/0f kl08t lgb]{zs, d'b|f Joj:yfkg ljefu

15. >L ;To]Gb| ltldlN;gf lgb]{zs, hgzlQm Joj:yfkg ljefu

16. >L r]tk|;fb pk|]tL lgb]{zs, ljQ Joj:yfkg ljefu

17. >L OZj/Lk|;fb g]pkfg] lgb]{zs, ljb]zL ljlgdo Joj:yfkg ljefu

18. >L /f]zgs'df/ l;Ub]n lgb]{zs, g]kfn /fi6« a}+s, lj/f6gu/ sfof{no

19. 8f= /fdz/0f v/]n cy{ dGqfno

20. 8f= l8NnL/fd kf]v|]n lgb]{zs, g]kfn /fi6« a}+s, kf]v/f sfof{no

21. >L bL3{axfb'/ /fjn lgb]{zs, cg';Gwfg ljefu

22. >L lgZrn clwsf/L lgb]{zs, g]kfn /fi6« a}+s, wgu9L sfof{no

23. >L cg'h bfxfn lgb]{zs, a}+s ;'kl/j]If0f ljefu

24. >L lbks/fh nfld5fg] lgb]{zs, cg';Gwfg ljefu

25. >L /fhgljqmd yfkf lgb]{zs, g]kfn /fi6« a}+s, aL/u~h sfof{no

26. >L /fh]Gb| e§/fO{ lgb]{zs, g]kfn /fi6« a}+s, l;4fy{gu/ sfof{no

27. >L lxdk|;fb g]pkfg] lgb]{zs, g]kfn /fi6« a}+s, hgsk'/ sfof{no

28. >L cfgGb kf}8\ofn lgb]{zs, e'QmfgL k|0ffnL ljefu

29. >L g/]Gb| l;+x lji6 lgb]{zs, a}+s tyf ljQLo ;+:yf lgodg ljefu

30. >L d'lQmgfy ;fksf]6f lgb]{zs, g]kfn /fi6« a}+s, g]kfnu~h sfof{no

31. >L ;'idf /]UdL -l/hfn_ lgb]{zs, /fi6« C0f Joj:yfkg ljefu

32. >L uf]ljGbk|;fb gflunf lgb]{zs, ueg{/sf] sfof{no

33. >L dLgf kf08] lgb]{zs, cfGtl/s n]vfk/LIf0f ljefu

34. >L ;'efifrGb| l3ld/] lgb]{zs, e'QmfgL k|0ffnL ljefu

35. >L >[hgf af:tf]nf lgb]{zs, a}+lsª sfof{no

36. >L a'4/fh zdf{ lgb]{zs, cg';Gwfg ljefu

37. >L ;'lbk k'mFofn lgb]{zs, a}+s ;'kl/j]If0f ljefu

38. >L lgef >]i7 lgb]{zs, a}+lsª sfof{no

39. >L lzj/fd bjf8L lgb]{zs -cfO{=6L=_, ;"rgf k|ljlw ljefu

40. >L s]zjaxfb'/ s]=;L= sf=d'= lgb]{zs, ljb]zL ljlgdo Joj:yfkg ljefu

41. >L z}n]Gb | /]UdL sf=d'= lgb]{zs, n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefu

42. >L l8nf/fd ;'j]bL sf=d'= lgb]{zs, ;fdfGo ;]jf ljefu

43. >L lj/]Gb |bQ cjl:y sf=d'= lgb]{zs, a}+s tyf ljQLo ;+:yf lgodg ljefu

44. >L yfg]Zj/ cfrfo{ sf=d'= lgb]{zs, 6S;f/ dxfzfvf

45. >L gL/f tfNrfe8]n sf=d'= lgb]{zs, d'b|f Joj:yfkg ljefu

46. >L b]j]Gb | uf}td sf=d'= lgb]{zs, ;fdfGo ;]jf ljefu

47. >L /fhgb]j e§/fO{ sf=d'= lgb]{zs, ljQ Joj:yfkg ljefu

48. >L nIdLk|;fb k|;fO{ sf=d'= lgb]{zs, ;+:yfut of]hgf ljefu

49. >L cfof{ hf]zL sf=d'= lgb]{zs, ;+:yfut of]hgf ljefu

50. >L O{Zj/Lk |;fb e§/fO{ sf=d'= lgb]{zs, cg';Gwfg ljefu

51. >L /d]z cfrfo{ sf=d'= lgb]{zs, ljb]zL ljlgdo Joj:yfkg ljefu

52. >L dfwj b+ufn sf=d'= lgb]{zs, cg';Gwfg ljefu

efu

# g]kfn /fi6« a}+ssf] jflif{s ljQLo l:ylt

;DklQ tyf bfloTj !)(

cfo ljj/0f !!)

jflif{s ljQLo ljj/0f !!!


20.8%

70.5%

8.7%

rf6{ #=!

g]kfn /fi6« a}+ssf] ;DklQ ;+/rgf

nufgL

gub tyf gub ;/xsf ;DklQ

cGo ;DklQ

60.0%21.9%

11.3%6.8%

rf6{ #=@

g]kfn /fi6« a}+ssf] bfloTj ;+/rgf

rngrNtLdf /x]sf] gf]6

a}+s tyf ljQLo ;+:yfx?sf] lgIf]k bfloTj

g]kfn ;/sf/sf] lgIf]k

cGo bfloTj

efu

#


;DklQ tyf bfloTj

3=1 @)&^ c;f/ d;fGtsf] jf;nft cg';f/ g]kfn /fi6« a}+ssf] ;DklQ tyf bfloTj @)&% c;f/

d;fGtsf] t'ngfdf &=@# k|ltztn] x|f; cfO{ ?= !) va{ &! ca{ &) s/f]8 $( nfv $% xhf/

sfod ePsf] 5 . @)&$ c;f/ d;fGtsf] t'ngfdf @)&% c;f/ d;fGtdf s'n ;DklQ tyf bfloTj

!&=!& k|ltztn] j[l4 eO{ ?= !! va{ %% ca{ @* s/f]8 *& nfv !( xhf/ /x]sf] lyof] .

3=2 @)&^ c;f/ d;fGtdf sfod s'n ;DklQdf nufgLsf]

c+z @)=*@ k|ltzt, gub tyf gub ;/xsf ;DklQsf]

c+z &)=%# k|ltzt / afFsL cGo ;DklQsf] c+z *=^%

k|ltzt /x]sf] 5 . @)&% c;f/ d;fGtdf pko'{Qm

;DklQx?sf] c+z qmdzM @)=!& k|ltzt, &#=#^ k|ltzt

/ ^=$& k|ltzt /x]sf] lyof] .

3=3 @)&% c;f/ d;fGtsf] t'ngfdf @)&^ c;f/ d;fGtdf

o; a}+sn] ljleGg pks/0fdf u/]sf] nufgL $=@#

k|ltztn] x|f; cfO{ ?= @ va{ @# ca{ !@ s/f]8 &&

nfv (# xhf/ sfod ePsf] 5 . @)&% c;f/

d;fGtdf pk/f]Qm adf]lhdsf] nufgL ?= @ va{ #@ ca{

(* s/f]8 $% nfv &$ xhf/ /x]sf] lyof] .

3=4 @)&% c;f/ d;fGtsf] t'ngfdf @)&^ c;f/ d;fGtdf o; a}+ssf] gub tyf gub ;/xsf ;DklQdf

!)=*@ k|ltztn] x|f; cfO{ ?= & va{ %% ca{ *$ s/f]8 && nfv !% xhf/ sfod ePsf] 5 . @)&%

c;f/ d;fGtdf gub tyf gub;/xsf ;DklQ ?= * va{ $& ca{ %% s/f]8 ^! nfv %) xhf/

/x]sf] lyof] .

3=5 @)&^ c;f/ d;fGtsf] s'n bfloTj tyf OlSj6Ldf bfloTjsf] c+z &*=*& k|ltzt tyf OlSj6Lsf]

c+z @!=!# k|ltzt /x]sf] 5 . @)&% c;f/ d;fGtdf pko'{Qm bfloTjx?sf] c+z qmdzM *@=#@

k|ltzt / !&=^* k|ltzt /x]sf] lyof] .

3=6 @)&^ c;f/ d;fGtdf sfod s'n bfloTjdf

rngrNtLdf /x]sf] gf]6sf] c+z %(=(( k|ltzt, a}+s

tyf ljQLo ;+:yfx?sf] lgIf]k bfloTjsf] c+z @!=(#

k|ltzt, g]kfn ;/sf/sf] lgIf]k bfloTjsf] c+z !!=#!

k|ltzt / afFsL cGo bfloTjsf] c+z ^=&^ k|ltzt

/x]sf] 5 . @)&% c;f/ d;fGtdf pko'{Qm bfloTjx?sf]

c+z qmdzM %!=(( k|ltzt, @!=** k|ltzt, !%=!^

k|ltzt / !)=(& k|ltzt /x]sf] lyof] .

3=7 @)&% c;f/ d;fGtsf] t'ngfdf rngrNtLdf /x]sf]

gf]6 @=%^ k|ltztn] j[l4 eO{ @)&^ c;f/ d;fGtdf

?= % va{ & ca{ ^ s/f]8 sfod ePsf] 5 . @)&%

c;f/ d;fGtdf rngrNtLdf /x]sf] gf]6sf] /sd ?= $

va{ ($ ca{ #* s/f]8 (% nfv /x]sf] lyof] .


110

90.0%

8.5% 1.5%

rf6{ #=#

g]kfn /fi6« a}+ssf] ;+rfng cfDbfgL

;+/rgf

v'b Jofh cfDbfgL

ljb]zL ljlgdo vl/b laqmLaf6 cfDbfgL

cGo cfDbfgL

3=8 @)&% c;f/ d;fGtsf] t'ngfdf a}+s tyf ljQLo ;+:yfx?sf] o; a}+sdf /x]sf] lgIf]kdf !)=(@

k|ltztn] sdL cfO{ @)&^ c;f/ d;fGtdf ?= ! va{ *% ca{ #* s/f]8 %) nfv ($ xhf/ /x]sf]

5 . @)&% c;f/ d;fGtdf To:tf] lgIf]k bfloTj ?= @ va{ * ca{ !! s/f]8 ^@ nfv $@ xhf/

/x]sf] lyof] .

3=9 @)&% c;f/ d;fGtsf] t'ngfdf o; a}+sdf /x]sf] g]kfn ;/sf/sf] lgIf]kdf ##=^* k|ltztn] sdL

cfO{ @)&^ c;f/ d;fGtdf ?= (% ca{ ^) s/f]8 %# nfv &! xhf/ /x]sf] 5 . @)&% c;f/

d;fGtdf To:tf] lgIf]k bfloTj ?= ! va{ $$ ca{ !^ s/f]8 %( nfv !& xhf/ /x]sf] lyof] .

3=10 @)&% c;f/ d;fGtsf] t'ngfdf @)&^ c;f/ d;fGtdf s'n OlSj6Ldf !)=*& k|ltztn] j[l4 ePsf]

5 . o; cGtu{t hu]8f sf]if !!=!$ k|ltztn] j[l4 eO{ ?= @ va{ @! ca{ %) s/f]8 ## nfv &%

xhf/ /x]sf] 5 . @)&% c;f/ d;fGtdf pQm sf]ifdf ?= ! va{ (( ca{ @( s/f]8 *% nfv !% xhf/

/x]sf] lyof] .

3=11 @)&% c;f/ d;fGtdf o; a}+ssf] z]o/ k"FhL ?= % ca{ /x]sf]df @)&^ c;f/ d;fGtdf ;d]t ;f]xL

/sd sfod /x]sf] 5 .

cfo ljj/0f

3=12 @)&% ;fpg ! ut]b]lv @)&^ c;f/ #! ut];Ddsf]

cfo ljj/0f cg';f/ cfly{s jif{ @)&%÷&^ df g]kfn

/fi6« a}+ssf] hDdf v'b ;+rfng cfDbfgL cl3Nnf] jif{sf]

t'ngfdf !&=^# k|ltztn] j[l4 eO{ ?= #( ca{ (& nfv

#% xhf/ sfod ePsf] 5 . cfly{s jif{ @)&%÷&^ sf]

v'b ;+rfng cfDbfgLdf v'b Aofh cfDbfgLsf] c+z

*(=(( k|ltzt, ljb]zL ljlgdo vl/b laqmLaf6

cfDbfgL *=%% k|ltzt / cGo ;+rfng cfDbfgLsf] c+z

!=$^ k|ltzt /x]sf] 5 .

3=13 v'b Aofh cfDbfgL cl3Nnf] jif{sf] t'ngfdf ;dLIff

jif{df *=&& k|ltztn] j[l4 eO{ ?= #% ca{ !) s/f]8

%% nfv $( xhf/ sfod ePsf] 5 eg] ljb]zL ljlgdo vl/b laqmLaf6 x'g] cfDbfgL #@@=$#

k|ltztn] j[l4 eO{ ?= # ca{ ## s/f]8 %* nfv %& xhf/ sfod ePsf] 5 . To;}u/L, cGo

cfDbfgLdf %#=() k|ltztn] j[l4 eO{ ?= ^^ s/f]8 !# nfv $# xhf/ sfod ePsf] 5 eg] z'Ns

tyf sld;gtk{m cl3Nnf] jif{sf] t'ngfdf ;dLIff jif{df &&=^$ k|ltztn] v'b gf]S;fgLdf sdL cfO{

?= ( s/f]8 #) nfv !$ xhf/ sfod ePsf] 5 .

3=14 cfly{s jif{ @)&%÷&^ sf] ljb]zL ljlgdo tyf cGo ;DklQ k'gd"{NofÍg nfe÷xflg ;dfof]hg

cl3sf] v'b cfo cl3Nnf] jif{sf] t'ngfdf @#=$^ k|ltztn] j[l4 eO{ ?= #$ ca{ $# s/f]8 @) nfv

*& xhf/ sfod ePsf] 5 . o:tf] v'b cfo cfly{s jif{ @)&$÷&% df ?= @& ca{ *( s/f]8 @ nfv

$$ xhf/ /x]sf] lyof] .

3=15 ;dLIff jif{sf] ljb]zL ljlgdo k'gd"{NofÍg xfgL ?= @ ca{ !( s/f]8 #% nfv #) xhf/ / ;'g tyf

rfFbL k'gd"{NofÍg xfgL ?= & s/f]8 ^) nfv #* xhf/ ;dfof]hg kZrft\ v'b cfo ?= #@ ca{ !^

s/f]8 @% nfv @) xhf/ sfod ePsf] 5 . ut jif{ v'b cfo ?= ^( ca{ &* s/f]8 # nfv &(

xhf/ /x]sf] lyof] .

3=16 ;dLIff jif{df cGo lj:t[t (Comprehensive) cfo÷Joo kZrft\sf] s'n lj:t[t cfo ?= #$ ca{

@@ s/f]8 *# nfv $^ xhf/ /x]sf] 5 . cl3Nnf] jif{ s'n lj:t[t cfo ? &) ca{ #) s/f]8 *$

nfv *^ xhf/ /x]sf] lyof] .


111

NEPAL RASTRA BANK

Particulars Notes As on 31-3-2076 As on 32-3-2075

ASSETS

Cash and Cash Equivalents 4.1 755,847,715,109 847,556,150,188

Trading Assets - -

Derivative Assets Held for Risk Management - -

Loans and Advances to Bank and Financial Institutions 4.2 22,894,754,410 12,220,303,401

Loans and Advances to Others 4.3 15,049,976,973 12,144,802,143

Overdraft to Government of Nepal - -

Gold and Silver at Fair Value 4.4 50,202,241,103 45,467,467,808

Investment Securities 4.5 223,127,793,161 232,984,574,153

Inventories 4.6 2,893,354,348 3,835,795,333

Investment Properties - -

Property, Plant and Equipment 4.7 1,596,262,751 948,299,333

Intangible Assets 4.8 90,542,898 114,014,904

Other Assets 4.9 2,304,387 17,312,233

TOTAL ASSETS 1,071,704,945,138 1,155,288,719,496

LIABILITIES AND EQUITY

LIABILITIES

Financial Liabilities held for Trading - -

Derivative Liabilities Held for Risk Management - -

Bills Payable 221,828,105 115,622,742

Deposits from Bank and Financial Institutions 4.10 185,385,094,042 208,116,242,256

Deposit from Government of Nepal 95,605,371,467 144,165,917,368

Deposits from Others 4.11 21,252,588,039 25,479,607,975

Short Term Borrowings 4.12 - 44,550,000,000

IMF Related Liabilities 4.13 20,789,695,685 21,674,958,091

Staff Liabilities 4.14 1,881,103,006 2,095,039,220

Subordinated Liabilities - -

Provisions - -

Other Liabilities 4.15 985,889,604 1,403,316,968

Currency in Circulation 4.16 507,060,000,000 494,389,500,000

Surplus Payable to Government of Nepal 4.17 (a) 12,020,000,000 9,000,000,000

Total Liabilities 845,201,569,949 950,990,204,620

EQUITY

Capital 5,000,000,000 5,000,000,000

Reserves & Surplus 4.17 (b) 221,503,375,189 199,298,514,877

Non-controlling Interest - -

TOTAL EQUITY 226,503,375,189 204,298,514,877

TOTAL LIABILITIES AND EQUITY 1,071,704,945,138 1,155,288,719,496

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

Mr. Pradeep Raj Poudyal

Executive Director-Financial Management Dept.

Board of Directors:

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

Dr. Chiranjibi Nepal 1

Governor

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

Dr. Rajan Khanal Mr. Chinta Mani Siwakoti Mr. Shiba Raj Shrestha

Secretary MOF/Board Member Deputy Governor Deputy Governor

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

Dr. Sri Ram Poudyal Mr. Ramjee Regmi CA. Dr. Suvod Kumar Karn Date: 2076/10/15

Board Member Board Member Board Member Place: Kathmandu

Notes referred above and significant disclosures are integral part of this statement.

STATEMENT OF FINANCIAL POSITION

As on 31st Asar, 2076 (16th

JULY, 2019)

Figures in NRs.

As per our report of even date

-------------------------Mr. Baburam Gautam

Deputy Auditor General

--------------------------CA. Jitendra Mishra

CSC & Co. Chartered Accountants

--------------------------CA. Tek Nath Acharya

T.N. Acharya & Co.Chartered Accountants

--------------------------CA. Prabin D. Joshi Prabin Joshi & Co.

Chartered Accountants


112

Particulars

Notes

For the Year Ended

31-03-2076

For the Year Ended

32-03-2075

Interest Income 4.18 35,770,709,606 32,431,135,623

Interest Expense 4.19 (665,160,304) (156,622,766)

Net interest Income 35,105,549,302 32,274,512,857

Fee and Commission Income 4.20 102,777,081 100,152,190

Fee and Commission Expense 4.21 (195,791,127) (516,125,642)

Net Fee and Commission Income (93,014,046) (415,973,452)

Net Trading Income - - Net income from Other Financial Instruments at Fair Value through Profit or Loss - -

Foreign Exchange Gain/(Loss) - Realised 3,335,856,624 789,682,272

Other Income 4.22 661,343,008 429,723,304

Total Operating Income 39,009,734,889 33,077,944,981

Impairment Allowance on Financial Assets Written back - 84,899,543

Net Operating Income 39,009,734,889 33,162,844,524

Personnel Expenses 4.23 (2,667,042,095) (3,298,549,296)

Depreciation, Amortisation and Impairment of Non-Financial Assets 4.24 (149,190,750) (134,751,851)

Operating Expenses 4.25 (1,761,414,659) (1,839,298,902)

Distributable Net Income/(Expenditure) 34,432,087,384 27,890,244,475

Foreign Exchange Gain/(Loss) - Unrealised (2,193,530,153) 38,272,111,979

Gold and Silver Revaluation Gain/(Loss) (76,037,528) 3,618,022,578

Securities Revaluation Gain/(Loss) - -

Net Income/(Expenditure) for the year 32,162,519,703 69,780,379,032

Other Comprehensive Income

Actuarial gain (Loss) in defined benefit Retirement Schemes 1,341,411,990 1,483,371,084

Net gain (loss) on hedges of net investments - -

Net Change in fair value of Cash flow hedges - -

Net Change in Fair value of Equity Instruments 724,414,689 (955,264,382)

Other Comprehensive Income 2,065,826,679 528,106,702

Total Comprehensive Income 34,228,346,382 70,308,485,734

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



Board of Directors:

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

Dr. Chiranjibi Nepal

Governor

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



NEPAL RASTRA BANK


Figures in NRs.

STATEMENT OF NET INCOME AND OTHER COMPREHENSIVE INCOME

For the Year ended on 31st Asar, 2076 (16th JULY, 2019)

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


Notes referred above and significant disclosures are integral part of this statement.As per our report of even date










113

NEPAL RASTRA BANKSTATEMENT OF CASH FLOWS


Cash Flow From Operating ActivitiesNet Income/(Expenditure) for the year 32,162,519,703 69,780,379,032 AdjustmentsDepreciation & Amortisation 149,190,750 134,751,851 Dividend Income (14,022,986) (62,332,657) Provisions no Longer Required Written Back - (84,899,543) Grant Income - - Profit from Sale of Assets/ Investments (7,036,678) (73,847,508) Assets Written Off - - Interest paid on IMF Liabilities 114,976,450 76,400,976 Surplus/(Deficit) Due to Restatement of Prior Period Errors (3,486,071) 4,578,042 Foreign Exchange Gain/(Loss) - Unrealised 2,193,530,153 (38,272,111,979) Net Gold and Silver Revaluation Gain/(Loss) 76,037,528 (3,618,022,578) Securities Revaluation Gain/(Loss) - Actuarial gain (Loss) in defined benefit Retirement Schemes 1,341,411,990 1,483,371,084 Cash Flow From Operation Before Inc / Dec in Operating Assets 36,013,120,839 29,368,266,720 (Increase)/Decrease in Operating Assets (12,622,177,007) (6,302,330,039) Loans & Advances (13,579,625,838) (5,597,737,293)

Inventories 942,440,985 (750,295,878) Other Assets 15,007,847 45,703,132 Increase/(Decrease) in Operating Liabilities (120,593,872,265) (27,620,823,017)

Government Deposit (48,560,545,901) (49,586,769,863) Deposit Liabilities (26,958,168,150) (4,987,969,359)

Bills Payable 106,205,363 (117,979,578)

Short Term Borrowings (44,550,000,000) 30,150,000,000

IMF Deposit - 262,837,718

Staff Liabilities (213,936,214) (3,696,558,381)

Other Liabilities (417,427,364) 355,616,445

Net Cash Flow From Operating Activities Total (A) (97,202,928,433) (4,554,886,337) Cash Flow From Investing ActivitiesNet (Incr)/Decr in Investment Securities 10,581,195,681 (34,268,671,890) Gold & Silver (4,810,810,823) 415,656,960 Purchase of Property, Plant & Equipment (780,302,393) (121,579,044) Sale of Property, Plant & Equipment 14,651,310 106,185,093 Purchase of Intangible Assets (994,400) (1,133,672) Dividend Income 14,022,986 62,332,657 Net Cash Flow From Investing Activities Total (B) 5,017,762,362 (33,807,209,897) Cash Flow From Financing ActivitiesBank Note Issued 12,670,500,000 63,399,500,000 Increase/Decrease in ECF/RCF Loan & SDR Allocation (885,262,406) (147,565,089) Interest paid on IMF Liabilities (114,976,450) (76,400,976) Surplus Paid to GON (9,000,000,000) (7,500,000,000) Net Cash Flow From Financing Activities Total (C) 2,670,261,144 55,675,533,934 Net Cash Flow for the Year (A+B+C) (89,514,904,927) 17,313,437,701 Revaluation Gain or Loss on Foreign Exchange (2,193,530,153) 38,272,111,979

Cash and Cash Equivalent at the Beginning of the Year 847,556,150,188 791,970,600,508

Cash and Cash Equivalent at the end of the Year 755,847,715,109 847,556,150,188

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



Board of Directors:

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

Dr. Chiranjibi Nepal

Governor

Date: 2076/10/15

Place: Kathmandu

Figures in NRs.

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



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

Dr. Sri Ram Poudyal Mr. Ramjee Regmi CA. Dr. Suvod Kumar Karn

Board Member Board Member Board Member

For the Year Ended

32-3-2075 PARTICULARS

For the Year Ended

31-3-2076

As per our report of even date









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NEPAL RASTRA BANKStatement of Changes in Equity


Figures in NRs.

General Reserve Monetary

Liability Reserve

Financial

Stability Fund

Exchange

Equilisation Fund

Balance as on 1st Shrawan 2074 5,000,000,000 25,974,792,905 5,086,563,008 1,889,049,010 58,821,697,898 22,599,580,748 3,973,804,991 869,693,096 18,770,968,505 0 142,986,150,161 Adjustment for Prior Period Income (Expense) (699,061) 4,578,041 3,878,979 Restated Balance 5,000,000,000 25,974,792,905 5,086,563,008 1,889,049,010 58,821,697,898 22,599,580,748 3,973,804,991 869,693,096 18,770,269,444 4,578,041 142,990,029,140

- Net Income for the year 69,780,379,032 69,780,379,032 Other Comprehensive Income 528,106,702 528,106,702 Appropriation of Net Income: -

To General Reserve 6,794,952,019 (6,794,952,019) - To Monetary Liability Reserve 1,512,606,009 (1,512,606,009) - To Financial Stability Fund 1,512,606,009 (1,512,606,009) To Exchange Equilisation Fund 38,272,111,979 (38,272,111,979) - To Gold & Silver Equilisation Reserve 3,618,022,578 (3,618,022,578) - To Revaluation Reserve - - - To Fair Value Reserve (955,264,382) 955,264,382 To Other Reserve 11,334,345,337 (11,334,345,337) - To Net Cummulative Surplus Fund 97,610,812 (97,610,812)

Inter Fund Transfer: - Gold & Silver to General Reserve - General Reserve to Share Capital - - Other Reserve to Retained Earning (869,693,096) (4,233,491) 873,926,586 Other Reserve to General Reserve -

Balance Surplus Transfer to Government (9,000,000,000) (9,000,000,000) Balance as on 32nd Asar 2075 5,000,000,000 32,769,744,924 6,599,169,017 3,401,655,019 97,093,809,877 26,217,603,326 3,018,540,609 (0) 30,197,992,102 204,298,514,874 Adjustment for Prior Period Income (Expense) (3,486,071) (3,486,071) Restated Balance 5,000,000,000 32,769,744,924 6,599,169,017 3,401,655,019 97,093,809,877 26,217,603,326 3,018,540,609 (0) 30,197,992,102 (3,486,071) 204,295,028,804

- Net Income for the year 32,162,519,703 32,162,519,703 Other Comprehensive Income 2,065,826,679 2,065,826,679 Appropriation of Net Income: -

To General Reserve 7,371,159,330 (7,371,159,330) - To Monetary Liability Reserve 1,788,500,665 (1,788,500,665) - To Financial Stability Fund 1,788,500,665 (1,788,500,665) - To Exchange Equilisation Fund (2,193,530,153) 2,193,530,153 - To Gold & Silver Equilisation Reserve (76,037,528) 76,037,528 - To Revaluation Reserve - - - To Fair Value Reserve 724,414,689 (724,414,689) - To Other Reserve 12,797,280,027 (12,797,280,027) - To Net Cummulative Surplus Fund 4,572,616 (4,572,616) -

Inter Fund Transfer: - Gold & Silver to General Reserve - General Reserve to Share Capital - - - Other Reserve to Retained Earning - - - - Other Reserve to General Reserve -

Balance Surplus Transfer to Government (12,020,000,000) (12,020,000,000)

Balance as on 31st Asar 2076 5,000,000,000 40,140,904,254 8,387,669,682 5,190,155,684 94,900,279,724 26,141,565,798 3,742,955,298 (0) 42,999,844,745 - 226,503,375,189

Board of Directors: As per our report of the even date.

……………………….. ……………………… …………………….. ……………………………..

Dr. Chiranjibi Nepal Dr. Rajan Khanal Mr. Baburam Gautam

Governor Secretary MOF/Board Member Deputy Auditor General

……………………….. ………………………

Mr. Chinta Mani Siwakoti Mr. Shiba Raj Shrestha

Deputy Governor Deputy Governor

……………………….. …………………….. …………………….




Other Reserves Retained Earning TotalRevaluation

Reserve


PARTICULARS Capital

Statutory Reserve Gold & Silver

Equilisation Reserve

Fair Value

Reserve

.. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. Directors :-

As per our report of the even date.. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. ..

As per our report of the even date

................................. CA. Jitendra Mishra


........................................ CA. Tek Nath Acharya


.................................... CA. Prabin D. Joshi Prabin Joshi & Co.



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Nepal Rastra Bank Notes Forming part of Financial Statements

Fiscal Year 2075/76 (2018/19 AD)

1. General Information

Nepal Rastra Bank (hereinafter referred to as 'NRB' or 'the Bank'), the Central Bank of Nepal,

was incorporated under Nepal Rastra Bank Act, 2012 as superseded by NRB Act 2058

(amended on 2073). The Bank is domiciled in Nepal and its central office is located at

Baluwatar, Kathmandu. The Bank‟s jurisdiction is spread throughout the country. The main

activities/objectives of the Bank include:

a. Formulating necessary monetary and foreign exchange policies.

b. Issuing of currency of circulation.

c. Promoting stability and liquidity required in banking and financial sector.

d. Developing a secure, healthy and efficient system of payment.

e. Regulating, inspecting, supervising and monitoring the banking and financial system.

f. Promoting entire banking and financial system of Nepal.

2. Basis of Preparation

2.1 Statement of Compliance

The financial statements are prepared in accordance with Nepal Financial Reporting

Standards (NFRS) as issued by Accounting Standards Board, Nepal which are generally in

compliance with the International Financial Reporting Standards as issued and applicable,

except mentioned hereinafter. NFRS also includes interpretations (IFRIC and SIC) as issued

by International Accounting Standards Board.

The financial statements include Statement of Financial Position, Statement of Net Income

and Other Comprehensive Income, Statement of Changes in Equity, Cash Flow Statement and

Notes to Accounts. Assets and liabilities are presented in the Statement of Financial Position

in the order of their liquidity. Expenses are classified as per their nature.

2.2 Responsibility of Financial Statements

The Board of Directors of the Bank is responsible for preparation and presentation of the

bank‟s financial statements and for the estimates and judgments used in them. The financial

statements are approved by the Board Meeting held on 15th Magh 2076 (29th January 2020).

2.3 Functional and Presentation Currency

The financial statements are prepared in Nepalese Rupees (NRs.) which is the functional

currency. All financial information presented in Nepalese Rupees has been rounded to the

nearest rupee except otherwise indicated.

2.4 Fiscal Year

The financial statements relate to the fiscal year 2075/76 i.e. 1st Sawan 2075 to 31st Asar

2076 corresponding to Gregorian calendar 17th July 2018 to 16th July 2019. The previous

year was 1st Sawan 2074 to 32nd Asar 2075 (16th July 2017 to 16th July 2018).


116

2.5 Use of Estimates, Assumptions or Judgments

The preparation of the financial statements in conformity with NFRS requires management to

make judgment, estimates and assumption that affect the application of accounting policies

and the reported amounts of assets, liabilities, income and expenses. Actual result may differ

from these estimates.

Estimated and underlying assumptions are reviewed on an ongoing basis. Revision to

accounting estimates are recognized in the period in which the estimates are revised and in

any future period affected.

Information about significant areas of estimates, uncertainty and critical judgment in applying

accounting policies that have the most significant effect on the amounts recognized in the

financial statements are:

• Key assumptions used in discounted cash flow projections

• Measurement of defined benefit obligations

• Provisions and contingencies

• Determination of net realizable value

• Determination of useful life of the property, plants and equipment

• Determination of capitalization value and useful life of the intangible assets

2.6 Controlling Body

The controlling body of the Bank is the Government of Nepal (GoN) holding 100 percent of

its capital. In the normal course of its operations, the Bank enters into following transactions

with GoN and state controlled enterprises/entities:

The Bank shall be the banker and financial advisor of Government of Nepal and a financial

agent of the Government.

Government of Nepal shall consult the Bank on any matters that are within the jurisdiction

of its competence. It shall be the duty of the Bank to advice on matter consulted by the

Government of Nepal.

Government of Nepal shall, while preparing annual budget, consult the Bank on the

domestic debt including overdrafts.

The Bank shall submit a pre-budget review report to Government of Nepal each year on

the economic and financial matters.

The Bank does not generally collect any commission, fees or other charges for services,

which it renders to the Government or related entities except where agreement states

otherwise.

3. Significant Accounting Policies

3.1 Basis of Measurement

The financial statements are prepared on a historical cost basis except for following material

items.


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3.2 Basis of Consolidation

The Bank's investment in Rastriya Beema Samsthan and Agriculture Project Service Center is

in excess of 50% of the paid up capital of those entities. These investments were made under

the specific directives or policies of the Government of Nepal and other relevant statutes.

Accordingly, the Bank did not exercise control or significant influence on the entities except

for regulatory purposes. As the requirement of NFRS 10- Consolidated Financial Statements

does not meet for consolidation, the consolidation of the financial statements of the

subsidiaries is not done.

3.2.1 Basis of Accounting for Investment in Associates

The Bank's investment in Nepal Stock Exchange Ltd. and National Productivity and

Economic Development Ltd. is in excess of 20% of the paid up capital of those entities. These

investments were made under the specific directives or policies of the Government of Nepal

and other relevant statutes. Accordingly, the Bank did not exercise significant influence on the

entities except for regulatory purposes. As the requirement of NAS 28- Investments in

Associates for being the associates of the bank does not meet, the equity accounting for such

investment has not been done.

3.3 Interest Income/(Expenses)

Revenue is recognized when it is probable that the economic benefits associated with the

transaction will flow to the Bank and the amount of revenue can be measured reliably.

Expenses are accounted on accrual basis.

Interest income/(expenses) is recognized in Statement of Net Income and Other

Comprehensive Income using the effective interest method when it is probable that the

economic benefits associated with the transaction will flow to the Bank and the amount of

revenue can be measured reliably.

The effective interest rate is the rate that exactly discount estimated future cash receipt or

payment through expected life of the financial instrument or where appropriate a shorter

period, to the net carrying amount of the financial asset and liability. While calculating the

effective interest rate, the Bank estimates cash flows considering all contractual terms of the

financial instrument but excluding future credit losses. The calculation includes all amount

paid or received by the Bank that are an integral part of the effective interest rate of the

financial instrument, including the transaction costs and other premium or discounts.

Interest income on investments from certain banks and financial institutions which are

declared as problematic and receipt of interest from which is not forthcoming are not

recognized.


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3.4 Non Interest Income

i. Fees and Commission income

Fees and commission income is earned for currency exchange and government transactions

and other services. These are measured on accrual basis.

ii. Net trading income

Net trading income comprises gains less losses relating to trading assets and liabilities and

included all realized and unrealized fair value changes.

iii. Net income from financial instruments designated at fair value

All gains and losses from the changes in the fair value of financial assets and liabilities

designated at fair value are recognized through Net Income. Interest income and expenses

and dividend income arising on these financial instruments are also included, except for

interest arising from debt securities issued by the Bank, and derivatives managed in

conjunction with those debt securities which is recognized in Interest expense.

Net income from other financial instrument at fair value through profit and loss related to non

trading derivatives held for risk management purposes that do not form part of the qualifying

hedge relationships are recognized through profit or loss. It includes realized and unrealized

fair value changes, interest, dividend and foreign exchange differences.

iv. Other Income

Balances unclaimed and outstanding for more than three clear consecutive accounting

years in unclaimed account is written back to income.

Dividend income is recognized when the right to receive income is established.

Penal income is accounted on cash basis.

Income and expenses are presented on a net basis only when permitted under NFRS.

3.5 Leases

Payment made under operating leases are recognized in Statement of Net Income. The lease

rental is adjusted for inflation rate periodically and the same amount is booked as operating

lease expense which the bank believes is more representative than the straight line method in

line with para 33 of NAS-17.

3.6 Foreign Currency Transaction

Income and expenditure denominated in foreign currency are translated into Nepalese Rupees

on the basis of exchange rate prevailing on the value date.

Monetary assets and liabilities denominated in foreign currencies at the reporting date are

translated into the functional currency at the rate of exchange prevailing on that date. The

foreign currency gain or loss on monetary items is the difference between the amortized cost

in the functional currency at the beginning of the year/origination date, adjusted for effective

interest and payment during the year and the amortized cost in the foreign currency translated

at the rate of exchange at the reporting date.

Non monetary assets and liabilities that measured at fair value in a foreign currency are

translated into the functional currency at the rate of exchange prevailing at the date on which

the fair value is determined. Non monetary items that are measured based on historical cost in

the foreign currency are translated using the rate of exchange on the date of transactions.


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An amount equivalent to the net exchange gain /loss during the year is transferred to/from

„Exchange Equalization Fund‟ through Statement of Appropriation.

3.7 Income tax

Income of the NRB is exempted from taxes under section 8 of the NRB Act, 2058 as well as

Section 10 of Income Tax Act, 2058.

3.8 Financial Assets and Financial Liabilities

i) Recognition

The Bank initially recognizes loans and advances, deposits, debt securities issued,

subordinated liabilities on the date of which they are originated. All other financial

instruments (including regular-way purchases and sales of financial assets) are recognized on

the trade date which is the date on which the Bank becomes a party to the contractual

provisions of the instruments.

A financial asset or financial liability is measured initially at fair value plus, or an item not at

fair value through profit or loss, transactions costs that are directly attributable to its

acquisition or issue.

ii) Classification

Financial assets

The classification and measurement of financial assets will depend on how these are managed

(the entity‟s business model) and their contractual cash-flow characteristics. These factors

determine whether the financial assets are measured at amortized cost, fair value through

other comprehensive income („FVOCI‟) or fair value through profit or loss („FVPL‟).

The Bank classifies its financial assets into one of the following categories

- At amortised cost: Financial assets at amortised cost are non-derivative financial assets

with fixed or determinable payments for which the Bank has intent and ability to hold till

maturity. They are initially recognized at fair value plus any directly attributable transaction

cost. Subsequent to initial recognition, Such financial assets are measured at amortized cost

using effective interest rate method less any impairment losses.

- At fair value through profit or loss: Financial assets are classified at fair value through

profit or loss if the Bank manages such investments and makes purchases and sales decisions

based on its fair value in accordance with investment strategy. Attributable transaction costs

and changes in fair value are taken to revenue.

- At fair value through other comprehensive income: Financial assets at FVOCI are non-

derivative financial assets that are designated as available-for-sale or not classified in any of

the above category. Financial assets at FVOCI are recognized initially at fair value plus any

directly attributable transaction cost. Subsequent to initial recognition, financial assets are

measured at fair value, as far as such fair value is available, and changes therein, other than

impairment losses which are recognized in other comprehensive income and presented in the

fair value reserve in equity. When an investment is derecognized, gain or loss accumulated in

equity is reclassified to Statement of Net Income.

Financial liabilities

All financial liabilities are recognized initially on the trade date, which is the date that the

bank becomes a party to the contractual provisions of the instrument except for Debt

Securities which are initially recognized on the date that they are issued. A financial liability

is derecognized when its contractual obligations are discharged, cancelled or expired. Non


120

derivatives financial liabilities are classified into the other financial category. Such financial

liabilities are recognized initially at fair value less any directly attributable transaction cost.

Subsequent to initial recognition, these financial liabilities are measured at amortized costs

using effective interest rate method.

(iii) Derecognition

Financial assets

The Bank derecognizes a financial assets when the contractual rights to the cash flow from the

financial assets expire, or it transfers the rights to receive the contractual cash flows in a

transaction in which substantially all of the risk and rewards of the ownership of the financial

assets are transferred or in which the Bank neither transfer nor retains substantially all of the

risk and rewards of the ownership and it does not retain control of the financial assets.

On derecognition of a financial assets, the difference between the carrying amount of the

assets (or the carrying amount allocated to the portion of the assets derecognized) and the sum

of (i) the consideration received (including any new assets obtained less any new liability

assumed) and (ii) any cumulative gain or loss that had been recognized in Other

Comprehensive Income (OCI) is recognized in income or expenditure. Any interest in

transferred financial assets that qualify for derecognition that is created or retained by the

Bank is recognized as a separate assets or liability.

Financial Liabilities

The Bank derecognizes a financial liability when its contractual obligations are discharged or

cancelled or expired.

(iv) Offsetting

The financial assets and financial liabilities are offset and the net amount presented in the

statement of financial position when and only when, the bank has a legal right to set off the

amounts and it intends either to settle them on a net basis or to realize the asset and settle the

liability simultaneously.

(v) Amortized cost measurement

The 'amortized cost' of a financial asset and financial liability is the amount at which the

financial asset or financial liability is measured at initial recognition, minus principal

repayments, plus or minus the cumulative amortization using the effective interest method of

any difference between initial amount recognized and the maturity amount minus any

reduction for impairment.

(vi) Fair value measurement

Fair value of a financial instrument is the amount for which an asset could be exchanged, or a

liability settled, between knowledgeable, willing parties at an arm‟s length transaction.

Quoted market values represent fair value when a financial instrument is traded in an

organized and liquid market. Where quoted market values are not available, fair values are

estimated by other techniques such as discounted cash flows.

(vii) Identification and measurement of impairment

Financial assets

At each reporting date the bank assesses the objective evidence that a financial asset or group

of financial assets is impaired or not. A financial asset or a group of financial assets is

impaired and impairment losses are incurred only if there is objective evidence of impairment

as a result of one or more events that occurred after the initial recognition of the asset and that


121

loss event has an impact on the estimated future cash flows of the financial assets or group of

financial assets that can be reliably estimated.

Objective evidence that financial assets are impaired includes:

- significant financial difficulty of the borrower or issuer

- breach of contract, such as default or delinquency by a borrower

- the Bank, for economic or legal reasons relating to the financial difficulties, grant to the

borrower a concession that the lender would not otherwise consider

- indication that a borrower or issuer will enter bankruptcy;

- disappearance of an active market for a security; or

- observable data relating to a group of assets such as adverse changes in the payment status

of borrowers or issuers in the group or economic conditions that correlate with defaults in

the group.

The amount of loss is measured as the difference between the asset's carrying amount and

amount the management considers it as recoverable on the basis of financial position of the

borrower or issuer and appropriate estimation made by the management. Appropriate

provisions for possible losses on investments in shares, fixed deposits; and loans and

advances have been made. Receivables considered as bad and irrecoverable are written off

from the books of account and directly charged to Statement of comprehensive income.

In addition, for an investment in an unquoted equity security, a significant or prolonged

decline in its book value is objective evidence of impairment.

Impairment losses are recognized in income or expenditure and reflected in an allowance

account against loans and receivables or held to maturity investment securities. Impairment

loss on financial instruments through other comprehensive income are a part of equity routed

through Statement of OCI. Interest on the impaired assets continues to be recognized through

the unwinding of the discount. If an event occurring after the impairment was recognized

causes the amount of impairment loss to decrease, then the decrease in impairment loss is

reversed through income statement or statement of other comprehensive income.

If, in a subsequent period, the fair value of an impaired financial instruments throught other

comprehensive income increases and the increase can be related objectively to an event

occurring after the impairment loss was recognized, then the impairing loss is reversed

through income or expenditure; otherwise, any increase in fair value is recognized through

OCI. Any subsequently recovery in the fair value of an impaired financial instruments

through other comprehensive income is recognized through OCI. Any subsequent recovery in

the fair value of such instruments is always recognized in OCI.

Non financial assets

Non-financial assets are reviewed for impairment whenever events or changes in

circumstances indicate that the carrying amount may not be recoverable. An impairment loss

is recognized for the amount by which the assets carrying amount exceeds its recoverable

amount. The recoverable amount is the higher of an asset's fair value less cost and value in

use. Provision for the assets such as Numismatic and Medallion coins and Non-moving metals

are made on as per the indication of impairment. An impairment loss is recognized in

Statement of Net Income. Provisions against impairment are reviewed at each balance sheet

date and adjusted to reflect the current best estimates. Changes in the provisions are

recognized as income/expense in the statement of comprehensive income.


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(viii) Designation at fair value through Profit or Loss

The Bank has designated financial assets and financial liabilities at fair value through profit or

loss in either of the following circumstances:

- The assets or liabilities are managed, evaluated and reported internally on a fair value

basis.

- the designation eliminates or significantly reduces an accounting mismatch that would

otherwise arise.

3.9 Cash and Cash Equivalents

Cash and cash equivalents include notes and coins on hand, unrestricted balances held with

banks and highly liquid financial assets with original maturities of three months or less from

the acquisition date that are subject to an insignificant risk of changes in their fair value.

3.10 Trading Assets and Liabilities

Trading assets and liabilities are those assets and liabilities that the Bank acquires or incurs

principally for the purpose of selling or repurchasing in the near term, or holds as part of a

portfolio that is managed together for short-term profit or position taking.

Trading assets and liabilities are initially recognized and subsequently measured at fair value

in the statement of financial position with transactions cost recognized in income and

expenditure. All changes in the fair value are recognized as part of the net trading income in

income and expenditure.

3.11 Loans and Advances to Banks and Financial Institutions

Loans and advances to Banks and Financial Institutions include non derivative financial assets

with fixed or determinable payments that are not quoted in an active market. The loan is

provided by the Bank for short period under Standing Liquidity Facilities, refinance and other

facilities.

3.12 Loan and Advances to Others

Loan and advances to others include loans to employees, interest receivable on financial

instruments and advances to staff as well as parties. The Bank provides various types of loans

to its employee as per the Staff Bylaws of the Bank. The loans are measured at amortised cost

and difference amount between the principal and present value of the loan is charged as

expenses under personnel expenses.

3.13 Investment Securities

Investment securities are initially measured at fair value plus, in the case of investment

securities not at fair value through profit or loss, incremental direct transaction cost, and

subsequently accounted for depending on their classification as either amortised cost, fair

value through profit or loss, or fair value through other comprehensive income.

3.14 Investment Property

Investment property is property held either to earn rental income or for capital appreciation or

for both but not for sale in the ordinary course of business, use in the supply of services or for

administrative purpose.


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3.15 Property and Equipment

i. Recognition and Measurement

Property and equipment are measured at cost less accumulated depreciation and any

accumulated impairment losses. Cost comprises purchase price including nonrefundable

duties and taxes; and any directly attributable cost incurred in bringing the asset to their

present location and condition necessary for it to be capable of operating in the manner

intended by the management but excluding trade discounts and rebates. Subsequent

expenditure is capitalized only when it is probable that future economic benefits associated

with the expenditure will flow in to the Bank. Ongoing repair and maintenance are expensed

as incurred.

If significant part of an item of property or equipment have different useful lives, then they

are accounted for as separate items (major components) of property and equipment.

Any gain or loss on disposal of an item of property and equipment (calculated as the

difference between the net proceeds from disposal and carrying amount of the items) is

recognized within other income in Statement of Net Income.

ii. Depreciation

Land is not depreciated. All other property, plant and equipment are depreciated from the date

they are available for use or in respect of self-constructed assets, from the date that the

construction is completed and ready for use. Depreciation is charged on straight-line method

over the estimated useful life of current and comparative years of significant items of

property, plant and equipment. Useful lives and residual values are reviewed on each

reporting date and adjusted if required.

The estimated useful lives of the significant items of Property & Equipment are as follows:

Class of assets Estimated useful life

Building Above 33 years

Office and Computer Equipment 5 years

Fixtures and fittings 10 years

Machinery Equipment 5 years

Vehicles 5 years

Others 5 years

Depreciation methods, useful lives and residual values are reviewed at each reporting date and

adjusted if appropriate.

iii. Assets received in grant

Equipment acquired under grant is recognized as "Grant Assets" at nominal value and

included under respective head of property, plant and equipment.

3.16 Intangible Assets

Intangible assets include software purchased by the bank. The intangible assets that are

acquired by the Bank and have definite useful lives are measured at cost less accumulated

amortization and any impairment losses. Costs incurred in the ongoing maintenance of

software are expensed immediately as incurred. Subsequent cost on software is capitalized

only when it increases the future economic benefits embodied in the specific asset to which it

relates. Software, useful life of which have been defined by terms of contract or conditions for

use are amortized on straight-line basis over the useful life of asset.

Software, useful life of which have not been clearly defined by terms of contract or condition

of use as well have a definite useful lives due to technological obsolescence are amortized on


124

straight-line basis over estimated useful life of ten years and five years for business

application software and other software respectively.

3.17 Impairment of Non Financial Assets

At each reporting date, the Bank reviews the carrying amounts of its non financial assets to

determine where there is an indication of impairment. If such indication exists, then the asset's

recoverable amount is estimated.

Impairment losses are recognized in Statement of Net Income. Impairment loss is reversed

only to the extent that assets carrying amount does not exceed the carrying amount that would

have been determined, net of depreciation or amortization, if no impairment loss has been

recognized.

3.18 Gold and Silver at fair value

Gold and silver held as investment (paper gold as well as reserve gold/silver) is stated at

market value and any appreciation or depreciation with respect to the cost is taken to/from

“Gold and Silver Equalization Reserve” through Appropriation of Net Income/(Expenditure).

3.19 Inventories

Inventories are carried at cost or net realizable value whichever is less. Cost for inventories is

determined under the weighted average method. Other stores except dispensary stock, various

coin/metal stocks as well as printed notes are charged directly to Statement of Net Income.

Durable goods with unit cost of twenty five thousand rupees or less are expensed off at the

time of purchase.

Gold and silver stock physically held for minting and processing purpose are also treated as

inventories and are carried at cost or net realizable value whichever is less. Cost for gold and

silver is determined on the basis of specific identification of their individual cost (NAS 2.23).

3.20 Deposits and Borrowings

Deposits and borrowings (debt securities issued) are the source of funds of the bank in

addition to its reserves.

Deposits and borrowings (including debts securities issued) are initially measured at fair value

minus incremental direct transaction cost and subsequently measured at their amortized cost

using the effective interest method, except where the Bank designates liabilities at fair value

through profit or loss.

3.21 Provisions

A provision is recognized if as a result of a past event, the Bank has a present legal or

constructive obligation that can be estimated reliably, and it is probable that an outflow of

economic benefits will be required to settle the obligation. Provisions are determined by

discounting the expected future cash flows at the pre-tax rate that reflects current market

assessment of the time value of money and the risks specific to the liability. The unwinding of

the discount is recognized as finance cost.

3.22 Employee Benefits

i. Defined Contribution Plans

A defined contribution plan is a post-employment benefit plan under which an entity pays a

fixed contribution to a separate entity and has no legal or constructive obligation to pay future

amounts. Obligations for contributions to defined contribution plans are recognized as

employee benefit expense in profit or loss in the periods during which the related service are


125

rendered by employees. Pre-paid contributions are recognized as an asset to the extent that

cash refund or reduction in future payments is available. Contributions to a defined

contribution plan being due for more than 12 months after the end of the period in which the

employees render the service are discounted at their present value. Following are the defined

contribution plan provided by the bank to its employees:

1) Contributory Retirement Fund: All permanent employees are entitled for participation in

employee‟s Provident Fund (Retirement Fund) wherein the employees contribute at

various rates of their current drawn salaries. The bank contributes 10% of basic salary to

this fund, which is separately administered as a defined contribution plan as per Nepal

Rastra Bank Staff By-Law, 2068: Rule 78, Sub-rule 1(a) & 1(c). The Bank's obligations for

contributions to the above Fund are recognized as an expense in Statement of Net Income

as the related services are rendered.

2) Welfare Provident Fund: Certain amounts as prescribed by the Board are annually

transferred to this fund, which is meant to be a defined contribution scheme for the welfare

of the employees, as per Nepal Rastra Bank Staff By-Law 2068: Rule 78 Sub-rule 1(b) and

1(c). Contributions by the Bank are expensed in Statement of Net Income as the related

services are accounted.

ii. Defined Benefits Plan

A defined benefit plan is a post-employment benefit plan other than a defined contribution

plan. The Bank‟s net obligation in respect of defined benefit plans is calculated separately for

each plan by estimating the amount of future benefit that employees have earned in return for

their service in current and prior periods. That benefit is discounted to determine its present

value. Any unrecognized past service costs and the fair value of any plan assets are deducted.

The discount rate is the yield at the reporting date on corporate bonds, that have maturity

dates approximating the terms of the Bank's obligation and that are denominated in the

currency in which the benefits are expected to be paid.

The calculation of defined benefit obligation is performed annually by a qualified actuary

using the projected unit credit method. The Bank recognizes all actuarial gains and losses

arising from defined benefit plans immediately in other comprehensive income and all

expenses related to defined benefits plans in employee benefit are expensed in Statement of

Net Income.

Remeasurements of the net defined benefit liability comprise actuarial gains and losses. The

return on plan assets (excluding interest) and the effect of the assets ceiling (if any excluding

interest) are recognized immediately in OCI. The Bank determines the net interest expense

(income) on the net defined liability (assets) for the period by applying the discount rate used

to measure the defined benefit obligation at the beginning of the annual period to the then-net

defined benefits liability (assets), taking into account any changes in the net defined benefits

liability (asset) during the period as a result of contribution and benefits payments. Net

interest expenses and other expenses related to defined benefit plans are recognized in

personal expenses in Statement of Net Income.

Following are the defined benefit plans provided by the bank to its employees:

1) Gratuity and Pension Scheme: Gratuity and Pension Scheme is a defined benefit obligation

under which employees having service period of five years or more but less than twenty years are

eligible for gratuity, which is based on last pay-scale of staff‟s existing designation and completed

years of service. Similarly, employees having service period of twenty years or more are eligible

for pension, which is based on last pay-scale of staff‟s existing designation and completed years

of service. The bank measures the obligation of this plan as valued by a qualified actuary using


126

projected credit method. All expenses related to defined benefits plans in employee benefit are

expensed in Statement of Net Income.

2) Staff Security Fund: Staff Security Fund is defined benefit plan under which all the permanent

employees are entitled to staff security fund at the time of retirement, death or termination from

the service by any other circumstances at the predetermined factor prescribed by the bank, which

is based on last drawn salary and completed years of service as per Nepal Rastra Bank Staff By-

Law 2068: Rule 78 Sub-rule 1(e). Employees having service period of thirty years are eligible for

maximum sixty three months salary. The bank measures the obligation of this plan as valued by a

qualified actuary using projected credit method. All expenses related to defined benefits plans in

employee benefit are expensed in Statement of Net Income.

3) Staff Medical Fund: Employees are eligible for medical benefits based on the specified slabs as

per medical rules, last drawn salary and completed years of service, as per Nepal Rastra Bank

Staff By-Law 2068: Rule 78 Sub-rule 1(d). Incremental liability is provided for and transferred to

this Fund.

4) Leave Encashment: As per Nepal Rastra Bank Staff By-Law, 2068: Rule 86, 87 and 91, the

employees are entitled to en-cash their un-utilized accumulated leave at the time of retirement or

any other prescribed time as decided by the management of the bank. Home leave, Sick leave and

Special Leave are defined benefit plans which are recognized when the leave remains un-availed

at the time of closing date. Provision is created for liability on employees' leave based on

obligation dischargeable to employees at balance sheet date.

iii. Other long term employee benefits

The group net obligation in respect of long term employee benefits is the amount of future

benefits that employees earned in return or their service in the current and prior period. That

benefit is discounted to determine its present value. Remeasurements are recognized in

Statement of Net Income in the period in which they arise.

iv. Termination Benefits

The termination benefits are expensed at the earlier of which the Bank can no longer

withdrawn the offer of those benefits and when the Bank recognizes costs for restructuring. If

benefits are not expected to be wholly settled within 12 months of the reporting date, then

they are discounted.

v. Short term employee benefits

Short term employees benefits are expenses as the related services is provided. A liability is

recognized for the amount expected to be paid if the Bank has a present legal or constructive

obligation to pay this amount as a result of past service provided by the employees and

obligation can be estimated reliably.

3.23 Currency in Circulation

Currency in circulation represents notes issued by the Bank as a sole currency issuing

authority in Nepal. Currency notes issued by the Bank are legal tender under the NRB Act,

2058. This represents the liability of the Bank towards the holder of the currency note. The

liability for notes in circulation is recorded at face value in the balance sheet. These liabilities

are secured by assets including foreign currency and foreign securities etc. as permitted by

Nepal Rastra Bank Act, 2058.

The Bank also issues coins of various denominations for circulation. Currency circulation

liability does not include the liability on account of coins in circulation, as allowed by the Act.

3.24 Transactions on Repurchase Obligations (Repo) and Reverse Repo

Repurchase Arrangements (Repo) and Reverse Repo of securities are recorded as follows:


127

a) Securities sold subject to repurchase arrangements (Repo) are recorded as refinance and

loan to banks. The obligation to repurchase is shown as liabilities for securities sold under

agreement to repurchase and the difference between the sale and repurchase value is

accrued on a pro rata basis and recorded as expense.

b) Securities purchased under agreements to resell („reverse repos‟) are recorded as deposits

and other balances of banks or customers, as appropriate. The difference between sale and

repurchase price is treated as interest and accrued over the life of the agreements using the

effective interest method. Securities lent to counterparties are also retained in the statement

of financial position.

3.25 Unclaimed Account

Unclaimed account under Sundry Liabilities represents amount that remained unclaimed and

outstanding for more than two years. Amount outstanding for more than three years in

unclaimed account is transferred to miscellaneous income in Statement of Net Income.

3.26 Bills Payable and Bills Receivable

The Bank carries out the function of repayment of Government securities and interest thereon

on behalf of the Government of Nepal (GON). Bills Payable primarily represents the year-end

un-disbursed or unadjusted amount of payments received from GON in respect of interest /

repayment liabilities of such securities. The year-end balance of Bills Purchased represents

the amounts paid by the Bank to the security holders but the corresponding claim adjustment

with Bills Payable is pending.

3.27 Consolidation of Project Accounts

The Bank manages and implements various projects, which are helpful in attaining its

objectives, on its own by entering into project agreement with the funding agencies or

subsidiary loan agreements with Government of Nepal or on behalf of Government of Nepal

(GON).

The projects for which the Bank has entered into separate subsidiary loan agreements with

Government of Nepal or has entered into separate project agreements with other funding

agencies are consolidated with the Bank's account. For projects which are implemented by the

bank on behalf of the GON, the accounts of these projects are not consolidated with bank‟s

financial statements as the Bank has no obligation towards such projects or any other counter

party and there is no right of the Bank in assets, liabilities, equity, income and expense of

such projects. However, disclosure of financial and other information of such projects is given

in the notes.

3.28 Presentation

The presentation of certain line items of previous year financial statements have been changed

(regrouped or rearranged) to align the financial statements.


128

4 Notes relating to items in the financial statements

4.1 Cash and Cash Equivalents

31-03-2076 32-03-2075

15,550,851,739 32,276,351,028

80,612,597,573 98,530,337,509

220,338,423,350 235,503,932,213

16,311,683,916 16,354,309,087

418,855,585,681 454,376,878,804

- 2,174,478,354

- -

354,810,632 164,054,814

752,023,952,891 839,380,341,809

3,809,821,027 8,155,854,685

13,941,191 19,953,694

3,823,762,218 8,175,808,379

755,847,715,109 847,556,150,188

4.2 Loans and Advances to Bank & Financial Institutions

31-03-2076 32-03-2075

21,282,538,229 11,756,876,381

1,406,378,153 221,000,000

205,838,028 210,427,020

10,000,000 42,000,000

(10,000,000) (10,000,000)

22,894,754,410 12,220,303,401

10,000,000 10,000,000

- -

- -

- -

10,000,000 10,000,000

These investments are realized on the settlement date as per the terms of loan agreement.

Details of type of refinance/loan provided to banks and financial institutions have been given below:

Particulars Period Refinance Rate 31-03-2076 32-03-2075

General Refinance 1 year 4% 19,313,678,409 9,993,957,858

Special/Export Refinance 1 year 1% 866,118,842 402,125,496

Zero Interest Loan 6 months 0% 2,214,993,159 1,824,220,046

Standing Liquidity Facility 3 days 6.5% 500,000,000 -

Total 22,894,790,410 12,220,303,401

Total

Allowance for impairment

Balance as on 01-04-2075

Charge for the year


Effect of foreign currency movements

NEPAL RASTRA BANK

Fiscal Year 2075-76 (2018-19 AD)

Investment in FIXBIS

Total Foreign Currency

In line with the accounting policy as given in Note 3.9, balances of cash and cash equivalent at the reporting date are

as below:

Investment in Repurchase Agreements

GOI Treasury Bills

Notes Forming part of Financial Statements

Foreign Currency:

US Government Treasury Bills

Time Deposit

Total Local Currency

Cash in Hand & at Vault

Balances with Other Banks

Unwind of discount

Please refer accounting policy in Note 3.11. The balances of loans and advances to banks and financial institutions

(B/FIs) and microfinance (MFI) are as below:

Particulars

Refinance/SLF Loans:

Commercial Banks

Less: Allowance for impairment

Particulars

Cash in Hand & at Vault

Development Banks

Balances with Other Banks

Total

Local Currency:

IMF Related Assets: SDR Holdings

Finance Companies

Loan to Micro Finance Institutions


129

4.3 Loans and Advances to Others

31-03-2076 32-03-2075

Receivable from GON against payment to IMF - -

Advance Payment to GON 2,000,000,000 -

Balance with Asian Clearing Union (ACU)

3,637,363,702 4,783,283,731

(198,464,626) (1,246,720,971)

Net Loans to Employees 3,438,899,076 3,536,562,760

Interest Receivable

Australian Dollar 45,840,435 85,362,439

Canadian Dollar 16,739,419 15,723,868

Yuan Ren-Min-Bi (China) 1,093,520,762 1,121,904,696

Nepalese Rupee 2,830,806,706 3,070,689,979

Pound Sterling 6,320,474 9,824,167

United States Dollars 1,842,824,495 1,486,543,397

Interest Receivable 5,836,052,291 5,790,048,546

Advances Recoverable

Advance to Staff 8,427,189 12,017,500

Sundry Debtors 125,024,421 403,752,167

Advance for Construction 948,834,161 -

Prepaid Expenses 614,978 945,099

Pension Advance Account 2,684,059,189 2,393,372,855

Staff Endowment Policy Advance 10,401,500 9,977,500

Other - 461,548

Less: Impairment Allowance (2,335,832) (2,335,832)

Net Advances Recoverable 3,775,025,606 2,818,190,838

15,049,976,973 12,144,802,143

4.4 Gold & Silver at Fair Value

31-03-2076 32-03-2075

31,837,001,290 28,078,523,145

10,753,933,029 9,514,334,427

7,611,306,784 7,874,610,236

50,202,241,103 45,467,467,808

4.5 Investment Securities

Please refer accounting policy in Note 3.13. The balances are given as below:

31-03-2076 32-03-2075

218,863,558,942 229,454,754,044

4,264,234,218 3,529,820,109

223,127,793,161 232,984,574,153

31-03-2076 32-03-2075

65,589,931,430 65,546,403,362

59,059,765,279 58,989,291,902

2,730,109,799 8,387,708,224

- 18,701,060,000

22,062,665,446 -

225,339,574 216,672,667

3,964,832,000 3,585,959,000

18,431,422,742 25,600,825,674

46,799,852,672 48,427,193,215

253,400,000 253,400,000

(253,760,000) (253,760,000)

218,863,558,942 229,454,754,044

253,760,000 330,653,903

- -

- (76,893,903)

253,760,000 253,760,000

Total

Total

a) Investment Securities at Amortized Cost

Reversal of Impairment


Interest amount of Rs.8,56,52,051.37 has been accrued on deposit amounting Rs.25,37,60,000.00 made in

problematic financial institution and the same hasn’t been booked as income.

Total

Charge for the year

Impairment Loss on Available for Sale Investment Securities


Saving Certificates (GON)

Investment in Rural Self Reliance Fund

Time Deposit

Investment in Paper Gold

Gross Loans to Employees

Particulars

Less: Amortisation Adjustment

Total

Loans and advances to employees are provided with/without collateral.

Gold Held in Stock at Fair Value

Silver Held in Stock at Fair Value

Particulars



Particulars

At Amortized Cost

At Fair Value through Profit or Loss

At Fair Value through Other Comprehensive Income (OCI)

Government Treasury Notes/Bonds(USD)

Government Bond (GON)

Government Treasury Notes/Bonds (CNY)

Investment in Mid term Instruments (MTI)

Fixed deposit with Bank & Financial Institutions

Less individual allowance for impairment

Notice Deposit (JPY)

Government Treasury Bills (GON)


130

31-03-2076 32-03-2075

1,926,257,845 1,448,320,962

2,345,476,374 2,088,999,147

(7,500,000) (7,500,000)

4,264,234,218 3,529,820,109

7,500,000 7,500,000

- -

- -

7,500,000 7,500,000

The Bank does not have investment securities to be measured at fair value through profit or loss.

I) Investment in quoted equity securities includes the following:

31-03-2076 32-03-2075

RMDC Laghubitta Bittiya Sanstha Ltd. 105,792,675 95,881,291

Citizen Investment Trust 1,767,041,375 1,298,216,945

Grameen Bikas Laghubitta Bittiya Sanstha Ltd. 53,423,794 54,222,726

Total 1,926,257,845 1,448,320,962

II) Investment in unquoted equity securities includes the following:

31-03-2076 32-03-2075

Agricultural Project Services Centre 5,000,000 5,000,000

Rastriya Beema Sansthan - Life Ins. 1,000,000 1,000,000

Nepal Stock Exchange Ltd. 999,382,248 1,046,014,465

National Productivity and Eco. Dev. 2,500,000 2,500,000

Deposit & Credit Guarantee Fund 1,143,088,259 884,055,389

Nepal Clearing House 61,001,402 47,178,000

Credit Information Bureau 107,189,098 82,899,198

National Banking Institute 26,315,367 20,352,096

Total 2,345,476,374 2,088,999,147

III) Selection of Presentation criteria

b) Investment Securities at Fair Value through OCI

Less: Allowance for impairment of equity securities

Quoted equity securities

Unquoted equity securities

Particulars

Particulars

Fair Value of the shares investment in unquoted equity securities has been arrived based on the latest available

audited fianancial statement of respective entities. Further disclosure has been given in point 5.6.1.2 (i).

The shares investment in RMDC Laghubitta Bittiya Sanstha Ltd. has been revalued on the basis of latest trading price

of promoter share of respective institution in stock market. In absence of trading of promoter share of Citizen

Investment Trust & Grameen Bikas Laghubitta Bittiya Sanstha Ltd, we have considered ratio of share price of

promoter share & general share of RMDC .

Total

Impairment Loss on Investment Securities


Charge for the year

Reversal of Impairment


Impairment allowance has been done for the investment in Agricultural Project Service Center, which is in liquidation

and National Productivity and Economic Development Center, whose financial condition is weak .

Investment Securities at fair value through other comprehensive income includes the investment in equity

instruments which were made under specific directives or policies of the Government of Nepal and other relevant

statutes and are not held for trading purpose. Accordingly, the bank has made an irrevocable election to present

those in investment securities at fair value through other comprehensive income.

4.6 Inventories

31-03-2076 32-03-2075

1,789,665,516 2,114,210,086

64,295,747 66,380,138

957,679,167 1,440,296,928

79,596,342 203,718,006

13,449,497 22,906,167

22,824,571 22,487,221

800,559 753,838

2,928,311,400 3,870,752,384

(22,465,794) (22,465,794)

(8,716,000) (8,716,000)

(3,775,258) (3,775,258)

(34,957,052) (34,957,052)

2,893,354,348 3,835,795,333

Gold Held in Stock at Cost

Silver Held in Stock at Cost

Other Metal Stock

Numismatic Stock

Dispensary Stock

Total Inventories Net of Allowance for Impairment

Coin Stock

Total Inventories

Total Allowance for Impairment

Less: Impairment Allowance

Non-moving Numismatic Stock

Non-moving Other Metal Stock

Unissuable Note Stock

Security Note Stock

Particulars

Please refer accounting policy in Note 3.19. The details of balance are as follows:


131

4.7 Property and equipment

Please see accounting policy in Note 3.15. The details are given as below:

Land BuildingComputer &

AccessoriesVehicles

Machinery

Equipment

Office

Equipment

Furniture and

Fixture

Other

Assets

Capital Work in

ProgressTotal Assets

3% 20% 20% 20% 20% 10% 20%

Balance as on 1st Sawan 2074 193,834,552 727,395,236 218,238,525 268,551,292 111,354,213 141,979,046 43,467,755 4,829,873 19,199,920 1,728,850,414

Addition during the Year 47,691,347 5,910,888 25,458,900 3,375,485 20,776,595 5,680,699 386,900 12,298,230 121,579,044

Disposal/Write Off/Adjustment - - (7,332,103) (32,822,048) (2,962,132) (5,991,699) (40,071) - (28,893,387) (78,041,440)

Balance as on 32nd Asar 2075 193,834,552 775,086,583 216,817,310 261,188,144 111,767,566 156,763,942 49,108,382 5,216,773 2,604,763 1,772,388,016

Balance as on 1st Sawan 2074 - 282,654,304 119,307,996 140,302,155 102,006,422 93,466,670 17,159,967 4,507,910 - 759,405,424

Depreciation for the Year - 22,088,573 28,724,334 37,436,064 2,807,682 15,819,511 3,413,180 97,773 - 110,387,117

Disposal/Write Off/Adjustment - - (5,582,765) (31,568,583) (2,962,128) (5,550,313) (40,070) - - (45,703,857)

Balance as on 32nd Asar 2075 - 304,742,877 142,449,565 146,169,636 101,851,977 103,735,869 20,533,077 4,605,683 - 824,088,683

193,834,552 470,343,706 74,367,745 115,018,508 9,915,590 53,028,073 28,575,305 611,090 2,604,763 948,299,333

Balance as on 1st Sawan 2075 193,834,552 775,086,583 216,817,310 261,188,144 111,767,566 156,763,942 49,108,382 5,216,773 2,604,763 1,772,388,016

Addition during the Year - 7,724,204 27,979,391 135,894,795 7,571,111 20,307,123 10,708,987 352,285 569,764,497 780,302,393

Disposal/Write Off/Adjustment - (216,994) (17,838,342) (36,061,735) (1,493,160) (6,152,766) (555,895) (61,200) - (62,380,091)

Balance as on 31st Asar 2076 193,834,552 782,593,793 226,958,359 361,021,204 117,845,518 170,918,299 59,261,475 5,507,858 572,369,260 2,490,310,318

Balance as on 1st Sawan 2075 - 304,742,877 142,449,565 146,169,636 101,851,977 103,735,869 20,533,077 4,605,683 - 824,088,683

Depreciation for the Year - 23,072,985 25,107,032 51,875,205 3,434,590 17,264,338 3,796,439 173,755 - 124,724,344

Disposal/Write Off/Adjustment - (83,544) (16,875,348) (30,140,241) (1,468,151) (5,600,870) (536,107) (61,198) - (54,765,460)

Balance as on 31st Asar 2076 - 327,732,318 150,681,249 167,904,599 103,818,416 115,399,337 23,793,409 4,718,240 - 894,047,567

193,834,552 454,861,475 76,277,109 193,116,605 14,027,101 55,518,963 35,468,066 789,618 572,369,260 1,596,262,751

562,553,932


NEPAL RASTRA BANK

Fiscal Year 2075-76 (2018-19 AD)

Acc

um

ult

aed

Dep

reci

atio

n

Net Book Value as on 31st Asar 2076

Particulars

Depreciation Rate

Ori

gin

al C

ost

Acc

um

ult

aed

Dep

reci

atio

n

Net Book Value as on 32nd

Asar 2075

Ori

gin

al C

ost


132

4.8 Intangible assets and goodwill

Useful Life

Defined by

Contractual

Agreements

Capital Work in

Progress

20% 10%

Balance as on 1st Sawan 2074 1,763,930 11,145,151 229,272,935 - 242,182,016

Addition during the Year 1,133,672 1,133,672

Disposal/Write Off/Adjustment -

Balance as on 32nd Asar 2075 1,763,930 12,278,823 229,272,935 - 243,315,688


Depreciation for the Year 258,420 1,179,021 22,927,292 24,364,734


Balance as on 32nd Asar 2075 1,500,262 9,342,840 118,457,682 - 129,300,783

263,668 2,935,983 110,815,253 - 114,014,904


Addition during the Year 994,400 994,400


Balance as on 31st Asar Asar 2076 1,763,930 13,273,223 229,272,935 - 244,310,088


Depreciation for the Year 258,420 1,280,693 22,927,293 24,466,406


Balance as on 31st Asar 2076 1,758,681 10,623,533 141,384,975 - 153,767,190

5,249 2,649,690 87,887,959 - 90,542,898

4.9 Other Assets

31-03-2076 32-03-2075

1,558,228 1,663,378

- 6,661,172

746,158 8,987,683

2,304,387 17,312,233


NEPAL RASTRA BANK

Fiscal Year 2075-76 (2018-19 AD)

Particulars

Project Assets

Acc

um

ult

aed

Am

ort

isat

ion

Net Book Value as on 32nd Asar 2075

Ori

gin

al C

ost

Acc

um

ult

aed

Am

ort

isat

ion

Net Book Value as on 31st Asar 2076

Deposits

Other Receivables

Total

Please refer accounting policies in Notes 3.16. The details of balance are as follows:

Ori

gin

al C

ost

Particulars

Computer Software

Total AssetsOther Useful Life

Amortisaction Rate


133

4.10 Deposits from banks and financial institutions

See accounting policy in Note 3.20. The details of balance are as follows:

31-03-2076 32-03-2075

10,075,679,634 3,114,280,834

175,309,414,408 205,001,961,421

185,385,094,042 208,116,242,256

4.11 Deposits from Others


31-03-2076 32-03-2075

301,795,165 404,716,417

540,238 540,140

302,335,404 405,256,557

7,131,814,089 12,495,870,285

12,804,495,388 11,877,413,870

1,013,943,158 701,067,264

20,950,252,635 25,074,351,419

21,252,588,039 25,479,607,975

All deposits are non interest bearing and current in nature.

4.12 Short Term Borrowings


31-03-2076 32-03-2075

- -

- 44,550,000,000

- -

- 44,550,000,000

4.13 IMF Related Liabilities

31-03-2076 32-03-2075

10,468,255,853 10,475,488,916

876,817,665 1,754,847,008

- -

11,345,073,518 12,230,335,924

9,443,743,425 9,443,743,425

878,742 878,742

9,444,622,167 9,444,622,167

20,789,695,685 21,674,958,091

Particulars


Loan under Rapid Credit Facility (RCF)

Loan under Extended Credit Facility (ECF)

Local Currency:

IMF Account No 1

IMF Account No 2


Total

Deposit Collection-Auction

Reverse Repo Liabilities

Total

Foreign Currency:

Special Drawing Right Allocation

Interest Bearing Loan :

NRB Bonds, Deposit Collection under auction and Reverse Repo liabilities are instruments used by the Bank to withdraw

liquidity from the market on short term basis (less than one year).

NEPAL RASTRA BANK

Fiscal Year 2075-76 (2018-19 AD)

Total


Particulars

NRB Bonds

Local Currency:

Public Enterprises

Margin Deposit in LCs

Particulars


Deposit from bank and financial institutions include amount deposited by Bank & Financial Institutions for cash reserve ratio

(CRR), among others. All deposits are non interest bearing.

Particulars

Foreign Currency

Local Currency

Total

Other Organisations

Foreign Currency:

Public Enterprises

Other Organisations



134

4.14 Staff Liabilities 0.9

31-03-2076 32-03-2075

536,315,205 593,320,954

554,492,224 518,419,539

897,654,092 981,879,599

Liability for Retired Staff 593,464,996 527,358,878

Gratuity and Pension Fund 18,589,350,597 18,710,462,476

Less: Plan Assets (19,170,360,000) (19,391,142,000)

(581,009,403) (680,679,524)

Staff Security Fund 1,892,985,892 2,168,339,774

Less: Plan Assets (2,012,800,000) (2,013,600,000)

(119,814,108) 154,739,774

1,881,103,006 2,095,039,220

4.15 Other liabilities

31-03-2076 32-03-2075

25,369,322 20,957,582

126,976,089 193,763,757

- -

87,593,610 95,731,091

- 30,501

- -

106,631,904 84,855,262

6,972,436 6,978,943

123 123

632,346,121 1,000,999,709

985,889,604 1,403,316,968

4.16 Currency in Circulation

Denomination 31-03-2076 32-03-2075

1 161,033,483 161,067,956

2 185,362,442 185,513,184

5 2,679,628,395 2,403,814,900

10 4,144,479,450 3,673,117,530

20 4,986,427,480 4,523,894,180

25 57,243,300 57,347,350

50 10,618,303,600 8,550,438,650

100 17,310,639,600 17,206,082,500

250 87,420,750 87,427,750

500 110,432,982,500 101,386,029,000

1000 356,396,479,000 356,154,767,000

Total 507,060,000,000 494,389,500,000

Welfare Provident Fund

Liability for Staff Leave Encashment


Particulars

Medical Fund (Includes Medical Earning Fund, Interest, etc)

Asian Clearing Union

Total

Earnest Money

Insurance Premium Collected from Staff

See accounting policies in Notes 3.23. The details of balance are as follows:

Deferred Grant Income

Payable against GON Bonds

Unclaimed Account

General Account

Other Liabilities

Total

The denomination wise amounts of currency note issued by the bank and are in circulation at the balance sheet date was as

follows:

The currency in circulation at the end of the reporting period included cash-in-hand NRs. 3,809,821,027 (P.Y. NRs.

8,155,854,685).

Other Payables of Project

Particulars

Interest Payable


135

4.17 (a)

F.Y 2075-76 F.Y 2074-75

Net Income/(Expenditure) for the year 32,162,519,703 69,780,379,032

2,193,530,153 (38,272,111,979)

76,037,528 (3,618,022,578)

- -

1,341,411,990 1,483,371,084

(3,486,071) 4,578,042

Reversal of Project Split Interest Reserve Fund - 4,233,491

Reversal of Investment Revaluation Reserve - 869,693,096

Reversal of Net Cumulative Surplus Fund - -

35,770,013,303 30,252,120,186

(7,371,159,330) (6,794,952,019)

(1,788,500,665) (1,512,606,009)

Financial Stability Fund (1,788,500,665) (1,512,606,009)

(11,825,000,000) (11,000,000,000)

(1,504,219) (18,958,350)

(150,000,000) (110,000,000)

(200,000,000) (150,000,000)

(520,775,808) (55,386,987)

(100,000,000) -

(4,572,616) (97,610,812)

12,020,000,000 9,000,000,000

4.17 (b) Reserves & Surplus

31-03-2076 32-03-2075

26,141,565,798 26,217,603,326

40,140,904,254 32,769,744,924

8,387,669,682 6,599,169,017

Financial Stability Fund 5,190,155,684 3,401,655,019

94,900,279,724 97,093,809,877

776,017,850 771,445,233

37,825,989,244 26,000,989,244

1,151,941,806 1,001,941,806

271,276,979 269,772,761

1,341,316,414 1,141,316,414

61,594,504 61,594,504

647,712,943 547,712,943

670,595,008 149,819,200

- -

253,400,000 253,400,000

3,742,955,298 3,018,540,609

- -

221,503,375,189 199,298,514,877

Banking Development Fund

Monetary Liabilities Reserve

Exchange Equalization Fund

The balance of balance sheet on reporting date stands as below:

Net Cumulative Surplus Fund

General Reserve

Monetary Liability Reserve

The Board of Directors of the Bank has appropriated the following amount to different funds during the year as required by

Nepal Rastra Bank Act, 2058 and the balance amount will be paid to GON as per the said Act.

Surplus Available for Distribution

Less: Appropriations

Mechanisation Fund

Gold Replacement Fund

Mint Development Fund

Further descriptions of each fund has been given in disclosure no. 5.8

Rural Self Reliance Fund (GS Kosh)

Fair Value Reserve for Equity Instruments

Project Split Interest Reserve Fund

Total Reserves and Funds

Actuarial gain (Loss) in defined benefit Retirement Schemes

Foreign Exchange Gain/(Loss) - Unrealised

Appropriation of Net Income/(Expenditure) and Surplus payable to Government of Nepal

Scholarship Fund

Mint Development Fund

Capital Reserve:

Balance Payable to Government of Nepal

Gold and Silver Equalization Reserve

Other Reserves and Funds:

Banking Development Fund

Development Finance Project Mob. Fund

Development Finance Project Mobilisation Fund

Gold Replacement Fund

Investment Revaluation Reserve

Development Fund

Development Fund

Surplus/(Deficit) Due to Restatement of Prior Period Errors

Particulars

Net Gold and Silver Revaluation Gain/(Loss)

Securities Revaluation Gain/(Loss)

Net Cumulative Surplus Fund

Particulars

Board of Directors of Nepal Rastra Bank decides for appropriation in different funds and surplus amount left after

appropriation is to be transferred to Government of Nepal as per Nepal Rastra Bank Act, 2058, clause no. 41(1)(ga). Hence

the surplus payable to GON is shown as liability.

Mechanisation Fund

Statutory Reserve:

General Reserve


136

4.18 Interest Income

See accounting policy 3.3 . Interest income includes the following:

F.Y 2075-76 F.Y 2074-75

18,028,748,904 17,779,430,091

12,584,954,198 9,789,862,243

106,977,372 365,128,103

Interest Income on Call Deposit 826,903,774 450,356,670

31,547,584,248 28,384,777,107

2,903,563,002 2,946,647,805

504,395,556 515,394,605

815,166,800 584,316,107

4,223,125,358 4,046,358,517

35,770,709,606 32,431,135,623

4.19 Interest Expenses

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

F.Y 2075-76 F.Y 2074-75

114,976,450 76,400,976

15,141,303 9,641,494

130,117,753 86,042,470

532,179,181 64,704,506

2,863,369 5,875,790

- -

535,042,550 70,580,296

665,160,304 156,622,766

4.20 Fee and commission income

F.Y 2075-76 F.Y 2074-75

1,208,925 1,233,655

1,208,925 1,233,655

101,568,156 98,918,535

101,568,156 98,918,535

102,777,081 100,152,190

4.21 Fee and commission expense

F.Y 2075-76 F.Y 2074-75

69,914,783 24,473,751

69,914,783 24,473,751

125,876,345 491,651,891

125,876,345 491,651,891

195,791,127 516,125,642

Agency Expenses Includes Agency Commission Paid to the Following Banks for Operating Government Accounts.

Nepal Bank Ltd. 18,600,000 55,800,000

Rastriya Banijya Bank 30,200,000 90,600,000

Agriculture Development Bank 2,500,000 7,500,000

Total 51,300,000 153,900,000

Total Agency and Service Charge

Government Securities

Investment in Financial and Other Institutions

Loans and Refinance

Local Currency Financial Assets

Sub-total

Total Interest Income from Financial Assets

On Currency Exchange

Local Currency Financial Assets

Sub-total

Particulars

Foreign Currency Financial Liabilities

SDR Allocation & ECF Loan

Others

Sub-total

Agency Expenses

Fiscal Year 2075-76 (2018-19 AD)

NEPAL RASTRA BANK

Particulars

Foreign Currency Financial Assets

Sub-total


Income on Bonds/Treasury Bills

Income from Fixed Term Deposit

Interest Income from Foreign Gold Deposit

Local Currency Financial Liabilities

Deposit Collection

Sub-total

Total Interest Expense on Financial Liabilities

See accounting policy in Note 3.4(i). Fee and commission income include the following:

Reverse Repo

NRB Bond

Particulars

Foreign Currency Financial Assets

Government Transaction & Other services

Total Commission Income from Financial Assets

Particulars

Foreign Currency Liabilities

Commission & Charges

Sub-total

Local Currency Liabilities

Sub-total

Sub-total


137

4.22 Other Income

See accounting policies in Notes 3.4 (iv). Other income comprises the following:

F.Y 2075-76 F.Y 2074-75

392,236 264,545

548,902,926 62,539,138

20,513,888 114,285,634

7,036,678 73,847,508

14,022,986 62,332,657

1,504,219 18,958,350

- -

68,970,076 97,495,472

661,343,008 429,723,304

4.23 Personnel expenses

See accounting policy in Note 3.22 (v). Personnel expenses include the following:

F.Y 2075-76 F.Y 2074-75

528,806,033 599,390,594

594,987,003 593,896,207

52,880,604 59,939,060

168,004,430 178,867,499

491,150,000 446,500,000

240,322,012 550,602,809

93,958,940 190,052,952

120,604,978 253,157,179

Finance Cost under NFRS on Staff Loan 354,505,979 403,369,767

21,822,116 22,773,230

2,667,042,095 3,298,549,296

4.24 Depreciation, amortisation and impairment of non financial assets

F.Y 2075-76 F.Y 2074-75

124,724,344 110,387,117

- -

24,466,406 24,364,734

- -

149,190,750 134,751,851

4.25 Operating expenses

F.Y 2075-76 F.Y 2074-75

6,095,466 6,200,085

853,756,241 947,474,424

984,130 1,102,497

56,323,875 55,876,464

51,106,804 54,067,690

207,930,042 242,822,895

130,966,546 97,153,904

107,186,880 79,089,740

47,408,479 55,506,586

2,664,050 2,941,611

621,613 481,848

45,774,789 42,407,231

18,040,274 15,327,847

12,577,168 2,774,094

46,632,459 39,302,916

6,092,333 6,275,112

22,465,783 19,715,989

7,987,874 8,526,003

Finance Cost under NFRS on GON Bonds - 46,804,273

136,799,854 115,447,691

1,761,414,659 1,839,298,902

Others

Total

Particulars

Salary

Particulars

Staff Security Fund

Staff Leave Compensation

Profit from Sale of Assets

Dividend Income

Project Income/(Loss)

Grant Income

Miscellaneous

Particulars

Income from Mint (Sale of Coin)

Gain from Sale of Precious Metals and Coins

Fine/Penalty Charge

Total

Staff Welfare (Including Medical Fund Contribution)

Staff Welfare Provident Fund

Pension & Gratuity Fund

Allowances

Provident Fund Contribution

Total

Assets Written Off

Depreciation on Property & Equipment

Repair & Maintenance

Banking Promotion

Audit Fees and Expenses

Impairment of Property & Equipment

Amortisation of intangible assets

Impairment of intangible assets

Particulars

Total

Directors Fees and Expenses

Note Printing Charges

Mint Expenses

Security charges

Remittance Charges

Travelling Expenses

Insurance Charges

Miscellaneous Expenses

Books and Periodicals

Expenses on Miscellaneous Assets

Consumable Expenses

House Rent

Training Seminar and Membership

Utilities Expenses

Postal and Communication Expenses


138

Nepal Rastra Bank

Notes Forming Part of Financial Statements Fiscal Year 2075-76 (2018-19 AD)

5. Significant Disclosures

5.1 Gold and Silver

The bank has been holding gold and silver for reserve purpose as well as for minting purpose. The

gold and silver held for reserve purpose, being the financial assets, has been measured at fair value and

the gold and silver held for minting purpose, being the inventories of the bank, has been measured at

lower of cost or net realizable value.

The gold and silver measured at fair value along with its quantity is as follows:

Particulars As on 31

stAsar 2076 As on 32

ndAsar 2075

Weight (Kg, Gm,

Mg)

Total Fair Value

(NRs.)

Weight (Kg,

Gm, Mg)

Total Fair Value

(NRs.)

Investment in Paper Gold 5,863.058993 31,837,001,290 5,863.058993 28,078,523,145

Gold held in Stock 1,953.662100 10,753,933,029 1,953.662100 9,514,334,427

Silver held in Stock 122,466.722182 7,611,306,784 122,466.722182 7,874,610,236

Total

50,202,241,103 45,467,467,808

Fair value for gold and silver was based on the closing rate prevailing in London Market and Nepal

Gold & Silver Dealer‟s Association respectively. For gold physically held with the bank, the rate for

Tejabi Gold has been considered for the purpose of fair value.

Minting Division of the bank has held gold and silver for minting purpose and is treated as inventories

kept for further processing/minting. The inventories are measured at lower of cost or net realizable

value. The gold and silver held by the bank as inventories is as follows:

Particulars As on 31

stAsar 2076 As on 32

ndAsar 2075

Weight (Kg, Gm,

Mg) Value (NRs.)

Weight (Kg, Gm,

Mg) Value (NRs.)

Gold held in Stock 592.963420 1,789,665,516 781.311607 2,114,210,086

Silver held in Stock 3259.507650 64,295,747 3614.048202 66,380,138

Total 1,853,961,263 2,180,590,224

5.2 Year-end Exchange Rates

The year-end exchange rates of Nepalese Rupees for major currencies used for reinstating the balances

of foreign currency assets and liabilities were as per below.

S.N. Currency Current Year Previous Year

1 US Dollar 109.36 109.34

2 UK Pound Sterling 137.25 144.71

3 Euro 123.34 127.77

4 Swiss Franc 111.39 109.15

5 Australian Dollar 76.89 81.21

6 Canadian Dollar 83.92 83.10

7 Singapore Dollar 80.65 80.06

8 Japanese Yen 1.014 0.973

9 Chinese Yuan 15.91 16.34

10 Saudi Arabian Riyal 29.16 29.16

11 Qatari Riyal 30.04 30.03


139

12 Thai Baht 3.54 3.28

13 UAE Dirham 29.77 29.77

14 Malaysian Ringgit 26.62 26.99

15 South Korean Won 0.0927 0.0967

16 Swedish Kroner 11.68 12.31

17 Danish Kroner 16.52 17.14

18 Hong Kong Dollar 13.97 13.93

19 Kuwait Dinar 359.34 361.34

20 Bahrain Dinar 290.09 290.03

21 SDR 153.7198 153.826

22 Indian Rupees 1.60 1.60

5.3 Related Parties and Transactions with them

5.3.1 Key Management Personnel

The key management personnel are those persons having authority and responsibility of planning,

directing and controlling the activities of the entity, directly or indirectly including any director. The

key management of the Bank includes members of its Board of Directors and Special Class Officers

(Executive Directors). The name of the key management personnel who were holding various

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

1 Dr. Chiranjibi Nepal Governor 2071.12.08

2 Dr. Rajan Khanal Finance Secretary 2074.12.26

3 Chinta Mani Siwakoti Deputy Governor 2072.11.19

4 Shiba Raj Shrestha Deputy Governor 2072.11.19

5 Dr. Sri Ram Poudyal Board Member 2074.01.03

6 Ramjee Regmi Board Member 2074.01.03

7 CA. Dr. Suvod Kumar Karn Board Member 2075.01.11

8 Narayan Prasad Paudel Executive Director 2069.06.07 r e t i r e d w . e . f . 2 0 7 6 . 0 2 . 2 5

9 Nara Bahadur Thapa Executive Director 2070.03.03 r e t i r e d w . e . f . 2 0 7 6 . 0 2 . 2 5

10 Janak Bahadur Adhikari Executive Director 2070.08.11 r e t i r e d w . e . f . 2 0 7 6 . 0 2 . 1 0

11 Bhisma Raj Dhungana Executive Director 2071.05.15 r e t i r e d w . e . f . 2 0 7 6 . 0 2 . 2 5

12 Laxmi Prapanna Niroula Executive Director 2071.05.15

13 Shankar Prashad Acharya Executive Director 2071.08.18 r e t i r e d w . e . f . 2 0 7 5 . 0 4 . 2 8

14 Maheshwor Lal Shrestha Executive Director 2072.07.16

15 Bhuban Kadel Executive Director 2072.12.03

16 Dr.Nephil Matangi Maskay Executive Director 2073.01.12

17 Upendra Kumar Paudel Executive Director 2073.04.23 r e t i r e d w . e . f . 2 0 7 5 . 0 6 . 0 8

18 Dr. Bhubanesh Prasad Pant Executive Director 2073.06.01 r e t i r e d w . e . f . 2 0 7 5 . 0 6 . 1 7

19 Neelam Dhungana (Timsina) Executive Director 2074.02.14

20 Jhalak Sharma Acharya Executive Director 2074.09.19 r e t i r e d w . e . f . 2 0 7 6 . 0 2 . 2 5

21 Dev Kumar Dhakal Executive Director 2074.12.14

22 Mukunda Kumar Chhetri Executive Director 2074.12.14

23 Pitambar Bhandari Executive Director 2074.12.14

24 Sunil Udash Executive Director 2075.02.14

25 Rishikesh Bhatta Executive Director 2075.05.12

26 Pradeep Raj Poudyal Executive Director 2075.06.18

27 Gunakar Bhatta Executive Director 2075.07.06

28 Naresh Shakya Executive Director 2076.02.31

29 Suman Kumar Adhikari Executive Director 2076.03.11

30 Prakash Kumar Shrestha Executive Director 2076.03.11

31 Sarita Bhatta (adhikari) Executive Director 2076.03.11

The transactions, if any, with director-related or key management personnel – related entities occurred

in the normal course of NRB‟s operations were conducted as arm's length transactions.


140

i. Transactions with Key Management Personnel In addition to salaries, non- cash benefits (Vehicle Facility, Accommodation Facility to governor)

were provided to special class officers and the executive Board members. All special class officers and

three of the Board members (Governor and Deputy Governors) were entitled to termination benefits.

The data relating to total compensation paid to key management personnel were as follows:

Particulars Current Year (NRs.) Previous Year (NRs.)

Short term employee benefits 75,933,312 70,808,464

Post-employment benefits 96,671,018 35,767,108

Other long term benefits - -

Total 172,604,330 106,575,571

Other transactions with the Key Management Personnel and the status of yearend balances with them

were as per below.

ii. Salary, Benefits and Other Facilities of Board Members

Board Members are entitled for meeting allowance of NRs. 5,000.00 per meeting. In addition, non-

executive board members are entitled for fuel, vehicle repair, telephone, newspaper, internet, medicine

& facilities. Details of such salary, benefits and other facilities provided to executive as well as non-

executive board members for FY 2075/76 are provided below:

Name Post Salary Board Meeting

Allowances

Other

Allowances &

Facilities

Dr. Chiranjibi Nepal Governor 1,180,800 285,000 2,072,399

Dr. Rajan Khanal

Finance

Secretary/Board

Member 200,000 121,000

Mr. Chinta Mani

Siwakoti Deputy Governor 1,054,800 240,000 2,661,839

Mr. Shiba Raj

Shrestha Deputy Governor 1,054,800 275,000 2,641,774

Dr. Sri Ram Poudyal Board Member

285,000 540,885

Mr. Ramjee Regmi Board Member

270,000 300,885

CA.Dr. Suvod Kumar

Karn Board Member

235,000 540,820

Total 3,290,400 1,790,000 8,879,602

5.3.2 Government of Nepal

The bank, being the Central Bank of Nepal, was incorporated under Nepal Rastra Bank Act, 2012 and

the Government of Nepal (GON) is the controlling body of the bank holding 100% of its capital.

i. Transactions with Government of Nepal

The transaction with GON and the status of yearend balances with GON is as follows:


Meeting Fees/ Incidental

Expenses to Directors

8,925,042 6,200,085

Loan Facilities 73,984,100 89,937,115


141

ii. Government of Nepal Treasury Position

Balance of Government of Nepal as of 31st

Asar 2076 as per the records of the bank was a surplus

balance of NRs. 95,605,371,467 (P.Y. NRs. 144,165,917,368). The balance is yet to be confirmed by

Comptroller General's office of GON. However, based on past experience management believes that

difference if any, between records of the bank and Comptroller General's office shall be insignificant

and will not have material impact on financial position. The surplus balance of Government Treasury

position as of 32nd

Asar 2075 was finalized at Poush end 2075.

5.4 Inter-Office Transactions

The balance of inter-office transactions under reconciliation is NRs. 6,972,435.72 (PY NRs.

6,978,943.02) which is presented as general account under Other liabilities.

5.5 Assets Received in Grant

The various assets received as grant under the Financial Sector Restructuring Project (phase I and II)

was valued at NRs. 11,585,586, out of which there was a written down balance of NRs. 123 (PY

NRs.123) at the yearend. During the year, assets used in UNCDF/NRB/UNNATI-Access to Finance

Project (A2F) were received as grant after the completion of the project which were recognized at

nominal value of NRs. 21.

5.6 Financial Instruments

Financial Risk Management–Overview

Risk Management Framework

The Bank's Board of Directors has the overall responsibility for the establishment and oversight of the

Bank‟s Risk Management Framework. The Board of Directors has formed the Risk Management

Committee, which is responsible for developing and monitoring the Bank's risk management policies.

The committee reports regularly to the Board of Directors about its activities.

The Bank's risk management policies are established to identify and analyze the risk faced by the

Bank, set appropriate risk limits and control, and monitor risks and adherence to the limit. Risk

management policies and systems are reviewed regularly to reflect the changes in market conditions

and the Bank's activities. The Bank through its training and management standards and procedures,

aims to develop a disciplined and constructive control environment in which all employees understand

their roles and obligations.

The Bank‟s Audit Committee oversees how the management monitors compliance with the Bank‟s

risk management policies and procedures and reviews the adequacy of the risk management

framework in relation to the risks faced by the Bank. The Audit Committee is assisted in its oversight

role by Internal Audit Department. Internal Audit Department undertakes both regular and ad hoc


Transactions during the year

Commission Income received from GON 101,568,156 98,918,534

Payment made to GON from surplus (As per

Financial Statement of Previous Year)

9,000,000,000 7,500,000,000

Advance payment to GON 2,000,000,000 -

Balances at the year end

Deposit from GON 95,605,371,467 144,165,917,369

Interest Receivable from GON 1,010,339,989 1,010,339,989

Advance payment to GON 2,000,000,000 -

Investment in Treasury Bills (GON) 18,431,422,742 25,600,825,674

Investment in Bonds (GON) 225,339,574 216,672,667

Investment in Saving Certificates (GON) 46,799,852,672 48,427,193,215


142

review of risk management controls and procedures, the results of which are reported to the Audit

Committee.

The Bank has exposure to the following risk arising from financial instruments

A. Credit Risk

B. Liquidity Risk

C. Market Risk

5.6.1 Credit Risk

Credit Risk is risk of financial loss to a party if a customer or counterparty to a financial instrument

fails to meet its contractual obligation. The Bank's credit risk in relation to a financial instrument is the

risk that its customer or counter party fails to discharge its obligation in accordance with agreed terms

and cause the Bank to incur a financial loss. The Bank's credit risk arises principally from the Bank's

investment securities and receivable from customers. The credit risk in the bank's foreign exchange

reserve is monitored and reviewed by using credit limits based on credit ratings by international rating

agency.

5.6.1.1 Exposure to Credit Risk

The maximum exposure to credit risk at the yearend was as follows:

a) By Nature of Assets

Particulars As on 31-3-2076 As on 32-3-2075

Cash Equivalents 736,487,042,343 807,123,944,475

Loans and Advances to Bank and Financial

Institutions

22,894,754,410

12,220,303,401

Loans and Advances to Others 15,049,976,973 2,144,802,143

Gold and Silver 50,202,241,103 45,467,467,808

Investment Securities 223,127,793,161 232,984,574,153

Other Assets 2,304,387 17,312,233

TOTAL ASSETS 1,047,764,112,376 1,109,958,404,214

b) By Geographical Region:


India 223,315,857,841 240,523,189,482

USA 124,290,297,087 126,162,164,066

Germany 273,481,782 192,077,300

Switzerland 33,224,194,558 54,016,971,573

United Kingdom 13,543,713,120 4,073,288,713

France 26,218,785,493 28,164,274,635

Japan 1,621,926,459 5,642,751,247

Netherland - -

Bahrain 106,558,898,611 61,970,358,189

Australia - -

Singapore 141,548,748,897 68,670,617,918

Canada 9,366,587 79,169,937

Belgium - -

Hong Kong 117,862,358,254 203,526,814,568

U.A.E 26,114,927,068 21,902,272,015

China 59,504,974,363 60,000,571,621

Iran - -

Bangladesh 17,107,436,144 28,630,894,020

Thailand - -

Nepal 156,569,146,112 206,402,988,929

Total 1,047,764,112,376 1,109,958,404,214


143

c) By Nature of the Entity:


Central Banks 44,674,832,075 43,387,687,461

Bank for International Settlement 6,156,486,180 11,039,549,998

Foreign Government 355,404,957,553 363,505,143,562

International Monetary Fund 354,810,632 164,054,814

Foreign Commercial Banks 529,526,727,770 585,905,722,484

Domestic Banks and FIs 26,619,767,601 15,572,456,095

Government of Nepal 67,456,614,988 74,244,691,556

Equity Instruments 4,517,634,218 3,783,220,109

Other Parties 13,052,281,359 12,355,878,134

Total 1,047,764,112,376 1,109,958,404,214

d) By Credit Rating

Particulars Rating

As on 31-3-2076 As on 32-3-2075

Amount (NRs.) % Amount (NRs.) %

Foreign Currency

Financial Assets

AAA 20,870,199,866 1.99 34,823,423,050 3.14

AA+ - - 126,162,164,066 11.37

AA- 33,722,888,590 3.22 38,127,522,188 3.44

AA - - 4,073,288,713 0.37

A+ 35,783,286,448 3.42 67,926,813,980 6.12

A 130,172,053,135 12.42 223,479,906,218 20.14

A- - - 5,631,938,097 0.51

BBB+ 35,651,905,966 3.40 - -

BBB- 167,800,498,611 16.02 320,061,418,189 28.84

Other* 512,116,981,594 48.88 183,521,920,063 16.54

Total

936,117,814,210 89.34 1,003,808,394,563 90.45

Local Currency

Financial Assets Other ** 109,646,298,166 10.66 106,150,009,651 9.55

Total Financial Assets 1,047,764,112,376 100.00 1,109,958,404,214 100.00 All of the above ratings are as per S&.P.

*/**Rating not available or rating not required as per NRB‟s Investment Policy

5.6.1.2 Impairment Losses

The Bank recognizes the impairment of financial assets in case there is objective evidence that the

assets have been impaired. Impairment of an individual asset is tested at the end of each reporting

period and the movement in the allowances for impairment of financial assets during the year is as

follows:

Particulars

Allowances for

Diminution in

Value of Equity

Investment

Allowances

for Doubtful

Investment in

Fixed Deposit

Allowances for

Doubtful

Refinance/Loan

Allowances

for Doubtful

Receivables

Balance as on 31stAsar 2074 7,500,000 330,653,903 10,000,000 10,329,878

Impairment Loss Recognized - - - -

Amount Written Off - - - -

Reversal of Impairment Loss - 76,893,903 - 7,994,046

Balance as on 32nd

Asar 2075 7,500,000 253,760,000 10,000,000 2,335,832

Impairment Loss Recognized - - - -

Amount Written Off - - - -

Reversal of Impairment Loss - - - -

Balance as on 31stAsar 2076 7,500,000 253,760,000 10,000,000 2,335,832


144

The Bank believes that the un-impaired amounts that are past due by more than 30 days are still

recoverable in full. The un-impaired past dues amount includes some loans provided to employees and

other receivables.

i. Impairment for equity instruments

The investments of the bank in the following entities has been impaired and impairment loss has been

provided for:

Name of Entity

As on 31-03-2076 As on 32-03-2075

Amount of

Equity

investment

Impairment

Amount

Net

Assets

Amount of

Equity

investment

Impairment

Amount

Net

Assets

Agricultural Project

Services Centre

5,000,000

5,000,000

-

5,000,000

5,000,000

-

National Productivity

and Eco. Dev.

2,500,000

2,500,000

-

2,500,000

2,500,000

-

Total 7,500,000 7,500,000 - 7,500,000 7,500,000 -

ii. Impairment for investment in fixed deposit

Details relating to impaired investment in fixed deposit is as under:

As on 32-03-2075 As on 32-03-2075

Name of Entity

Amount of

Fixed

Deposit

Impairment

Amount

Net

Assets

Amount of

Fixed

Deposit

Impairment

Amount

Net

Assets

Capital Merchant

Banking and Finance

Ltd.

188,360,000

188,360,000 -

188,360,000

188,360,000 -

Crystal Finance Ltd. 23,800,000 23,800,000 - 23,800,000 23,800,000 -

Himalaya Finance

Ltd 41,600,000 41,600,000 - 41,600,000 41,600,000 -

Total 253,760,000 253,760,000 - 253,760,000 253,760,000 -

The above institutions have been declared problematic by the bank and the outstanding amount is

overdue since long. We have been corresponding on regular basis for repayment of such amount along

with interest accrued.

iii. Impairment for Refinance/Loans

The bank has provided loans at subsidized rate to one of the existing Grameen Bikas Bank (currently

merged to Grameen Bikas Laghubitta BittiyaSanstha Ltd.) and the loan has been matured since long.

But it is yet to realize the amount and hence made provision for the impairment for full amount.

Name of Entity

As on 31-03-2076 As on 32-03-2075

Amount of

Loan

Impairment

Amount

Net

Assets

Amount of

Loan

Impairment

Amount

Net

Assets

Grameen Bikas

Laghubitta

BittiyaSanstha Ltd

10,000,000

10,000,000 -

10,000,000

10,000,000 -

Total 10,000,000 10,000,000 - 10,000,000 10,000,000 -

iv. Impairment for Receivables

Impairment for receivables includes impairment of NRs. 2,335,832 (P.Y. NRs. 2,335,832) in respect

to advances to staffs who have already left the bank.


145

5.6.1.3 Credit Quality

The credit quality of counterparty of the financial assets is assessed based on credit policy (Investment

Directives) formed by the Board of Directors. Investment is made in the foreign counterparty whose

credit rating is within the acceptable standard. In case of domestic investment, investment is made in

the counterparty who meets the minimum standard level set by the credit policy. An analysis of credit

quality of financial assets not impaired is as follows:

Counterparties As on 31-3-2076 As on 32-3-2075

External Credit Rating at least AAA/BBB- from credit rating

agency 23,921,042,988 413,393,643,476

Non Rated Counterparties 505,605,684,782 172,318,315,251

Central Banks 44,674,832,075 43,387,687,461

Bank for International Settlement 6,156,486,180 11,039,549,998

Foreign Government 355,404,957,553 363,505,143,562

International Monetary Fund 354,810,632 164,054,814

Government of Nepal 67,456,614,988 74,244,691,556

Financial Assets with Other Counterparties: 44,189,683,178 31,711,554,338

- Party with Normal Risk 43,916,087,347 31,631,722,264

- Party with High Risk 273,595,832 273,595,831

Total 1,047,764,112,376 1,109,958,404,214

5.6.2 Liquidity Risk

Liquidity Risk is the risk that the Bank will encounter difficulty in meeting the obligation associated

with the financial liabilities that are settled by delivering cash or other financial assets. The Bank‟s

approach to managing liquidity risk is to ensure as far as possible, that it will always have sufficient

liquidity to meet its liabilities when due, provide finance to maintain liquidity in financial market and

provide for foreign exchange to finance import of the country under both the normal and stressed

conditions, without incurring unacceptable losses or risking damage to the Bank reputation. In order to

control liquidity risk, the bank has maintained sufficient balance in the current account with other

central banks, demand and call deposit with foreign banks and investment in highly liquid securities.

The Bank maintains cash and cash equivalents and other highly marketable securities in excess of

expected cash flows on financial liabilities and other obligation.

Further, the bank has credit arrangement for Rapid Credit Facilities (RCF) and Extended Credit

Facilities (ECF) provided by International Monetary Fund in case of stressed condition like deficit of

Balance of Payment of the country. The Government of Nepal provides credit facility to the Bank in

case of financial crisis.

5.6.2.1 Assets Held for Managing Liquidity Risk

The Bank holds a diversified portfolio of cash, balances with foreign banks and high-quality highly-

liquid securities to support payment obligations and contingent funding in a stressed market

environment. The Bank‟s assets held for managing liquidity risk comprise:

Cash and balances with foreign banks in the form of demand and call deposit.

Balance with foreign central banks and banks for international settlement.

Investment in Government of Nepal and foreign Governments' bonds and other securities that are

readily acceptable in repurchase agreements with central banks; and

A secondary source of liquidity in the form of highly liquid instruments in the Bank's trading

portfolios.

5.6.2.2 Maturity Profile of Financial Assets

The followings are the remaining contractual maturities and other forms of financial assets at the end

of the reporting period:


146

Current Year Figures (NRs.)

Particulars

Contractual and Other Cash Flows

Carrying Amount upto 1 month 1-3 months 3-12 months 1 -3 Year

More than 3

Year

Cash Equivalents 736,487,042,343 80,626,538,764 655,860,503,579

Loans and Advances to

Bank and Financial

Institutions

22,894,754,410

22,894,754,410

Loans and Advances

to Others

Receivable from GON

against payment to IMF

Advance Payment to GON

2,000,000,000 2,000,000,000

Balance with ACU

Gross Loans to

Employees 3,438,899,076 106,949,761 202,895,045 412,667,889 481,445,871 2,234,940,510

Interest Receivable 5,836,052,291 700,326,275 933,768,367 4,201,957,649

Advance to Staff 8,427,189 842,719 1,264,078 5,646,216 421,359 252,816

Sundry Debtors 122,688,589

73,613,154 36,806,577 12,268,859

Prepaid Expenses 614,978 7,380 30,749 576,849

Pension Advance

Account 2,684,059,189 34,892,769 53,681,184 161,043,551 233,513,149 2,200,928,535

Staff Endowment

Policy Advance 10,401,500

10,401,500

Other

Investment Securities

US Government Treasury Notes/Bonds

65,589,931,430

96,633,241 10,913,426,674 54,579,871,515

Government Treasury

Notes/Bonds (CNY) 59,059,765,279 2,207,725,376 7,072,278,516 22,410,419,378 27,369,342,009

Investment in Mid-term Instruments

2,730,109,799

29,708,278 2,700,401,521

Notice Deposit (JPY)

Government Bond

(GON) 225,339,574

225,339,574

Fixed deposit with Bank & Financial

Institutions

3,711,072,000 21,200,000 819,900,000 2,869,972,000

Government Treasury

Bills (GON) 18,431,422,742 9,330,750 5,712,482,518 12,709,609,474

Saving Certificates

(GON) 46,799,852,672

77,540,000 1,324,472,106 36,963,698,382 8,434,142,183

Investment in Rural

Self Reliance Fund 253,400,000

253,400,000

Quoted equity

securities 1,926,257,845

1,926,257,845

Unquoted equity


2,337,976,374

Other Assets 2,304,387

2,304,387

Total 974,550,371,665 85,707,813,794 670,807,957,190 67,154,267,620 78,899,857,399 71,980,475,663


147

Previous Year Figures (NRs.)

Particulars


Carrying Amount upto 1 month 1-3 months 3-12 months 1 -3 Year More than 3

Year

Cash Equivalents 807,123,944,475 80,626,538,764 726,497,405,712

Loans and Advances to Bank and Financial

Institutions

12,220,303,401

12,220,303,401

Loans and Advances

to Others -

Receivable from GON

against payment to

IMF

-

-

Balance with Asian Clearing Union (ACU)

-

Gross Loans to

Employees 3,536,562,760 176,828,138 176,828,138 353,656,276 530,484,414 2,298,765,794

Interest Receivable 5,790,048,546 579,004,855 579,004,855 4,632,038,836

Advance to Staff 12,017,500 1,201,750 1,802,625 8,051,725 600,875 360,525

Sundry Debtors 401,416,335

240,849,801 120,424,901 40,141,634

Prepaid Expenses 945,099 9,451 47,255 888,393

Pension Advance

Account 2,393,372,855 23,933,729 47,867,457 47,867,457 239,337,285 2,034,366,927

Staff Endowment Policy Advance

9,977,500

9,977,500

Other 461,548

461,548

Investment Securities US Government Treasury Notes/Bonds

65,546,403,362

20,554,522,183 30,805,550,966 14,186,330,213

Government Treasury

Notes/Bonds (CNY) 58,989,291,902 6,344,751,218 1,197,604,829 30,257,366,894 21,189,568,960

Investment in Mid-term Instruments

8,387,708,224

8,387,708,224

Notice Deposit (JPY) 18,701,060,000

5,610,318,000 13,090,742,000

Government Bond

(GON) 216,672,667

216,672,667

Fixed deposit with Bank & Financial

Institutions

3,332,199,000

3,332,199,000

Government Treasury

Bills (GON) 25,600,825,674

25,600,825,674

Saving Certificates

(GON) 48,427,193,215 48,427,193,215

Investment in Rural

Self Reliance Fund 253,400,000

253,400,000

Quoted equity


1,448,320,962

Unquoted equity


2,081,499,147

Other Assets 17,312,233

17,312,233

Total 1,064,490,936,406 87,752,267,904 754,342,236,345 79,915,027,291 58,416,463,682 84,064,941,183

5.6.2.3 Maturity Profile of Financial Liabilities

The followings are the remaining contractual maturities and other forms of financial liabilities

including estimated interest payments at the end of the reporting period:


148

Current Year Figures (NRs.)

Particulars


Carrying Amount upto 1 month 1-3 months 3-12 months 1 -3 Year More than 3

Year

Bills Payable 221,828,105 221,828,105 -

- -

Deposits from Bank and Financial

Institutions

185,385,094,042 37,077,018,808 10,075,679,634 18,538,509,404 119,693,886,195 -

Deposit from

Government of Nepal 95,605,371,467 20,077,128,008 22,945,289,152 30,593,718,870 21,989,235,437 -

Deposits from Others 21,252,588,039 5,100,621,129 4,888,095,249 11,263,871,661 - -

Short Term

Borrowings - - -

- -

IMF Related Liabilities 20,789,695,685

- - 878,742

20,788,816,943

Staff Liabilities 1,881,103,006 1,147,957,220 94,055,150 262,870,035 188,110,301 188,110,301

Other Liabilities 985,889,604

985,889,604

- -

Total 326,121,569,948 63,624,553,270 38,989,008,790 60,659,848,711 141,871,231,934 20,976,927,244


Particulars


Carrying

Amount upto 1 month 1-3 months 3-12 months 1 -3 Year

More than 3

Year

Bills Payable 115,622,742 115,622,742

Deposits from Bank and

Financial

Institutions

208,116,242,256 41,623,248,451 3,460,173,528 20,811,624,226 142,221,196,051

Deposit from Government of

Nepal

144,165,917,368 57,666,366,947 86,499,550,421

Deposits from Others

25,479,607,975 5,095,921,595 20,383,686,380

Short Term

Borrowings 44,550,000,000 14,400,000,000

IMF Related

Liabilities 21,674,958,091

21,674,958,091

Staff Liabilities 2,095,039,220 1,045,778,416 419,007,844 211,245,116 209,503,922 209,503,921.97

Other Liabilities 1,403,316,968

1,403,316,968

Total 447,600,704,619 119,946,938,152 112,165,735,141 21,022,869,341 164,105,658,064 209,503,922

5.6.3 Market Risk

Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and

equity prices and other assets prices may affect the Bank‟s income or the value of its holding of

financial instruments. Market risk arises from open position in interest rates, currency and equity

products all of which are exposed to general and specific market movement and changes in the level of

volatility of the market rates or interest rates, foreign exchange rates and equity prices. The objective

of market risk management is to manage and control market risk exposure within the acceptable

parameters, while optimizing the return.

5.6.3.1 Currency Risk:

Currency risk is the risk, where the value of financial instruments may fluctuate due to changes in

foreign exchange rates. Foreign currency activities result mainly from the Bank's holding of foreign

currency assets under its foreign exchange reserves management function. The investment committee

reviews the currency composition of the reserve and monitors the Bank's compliance with the limits

established for foreign currency positions by the board. The major holding of foreign currency assets

are denominated in USD, CNY, AUD, GBP, EURO and INR.

The summary quantitative data about the Bank's exposure to currency risk at the reporting period was

as follows:


149

Current Year Figures (NRs.) Particulars USD AUD EUR GBP CNY CAD SDR JPY

57.04 3.31 0.16 0.79 11.00 0.92 0.04 0.39

Cash and Cash

Equivalents 418,738,361,457 31,407,074,745 1,546,487,266 7,494,640,081 44,491,710,996 8,779,486,700 354,810,632 3,732,526,679

Loans and Advances

to Bank and

Financial Institutions

Loans and Advances

to Others 1,842,824,495 45,840,435

6,320,474 1,093,520,762 16,739,419

Gold and Silver 31,837,001,290

Investment

Securities 90,382,706,675 -

59,059,765,279

-

Other Assets

Total Financial

Assets 542,800,893,918 31,452,915,180 1,546,487,266 7,500,960,555 104,644,997,037 8,796,226,120 354,810,632 3,732,526,679

Bills Payable 1,422

Deposits from Bank

and Financial

Institutions 1,474,772,184 22,992,813 8,084,995,066 212,943,860

-

-

- 253,690,833

Deposit from

Government of

Nepal

Deposits from

Others 302,335,404

Short Term

Borrowings

IMF Related

Liabilities 11,345,073,518

Staff Liabilities

Other Liabilities

Total Financial

Liabilities 1,777,109,009 22,992,813 8,084,995,066 212,943,860 0 0 11,345,073,518 253,690,833

Net Financial

Position Exposure 541,023,784,908 31,429,922,366 -6,538,507,800 7,288,016,695 104,644,997,037 8,796,226,120 -10,990,262,886 3,478,835,846


Particulars

USD AUD EUR GBP CNY CAD SDR JPY

54.79 3.62 0.45 1.77 10.45 0.80 0.02 1.93

Cash and Cash

Equivalents 469,621,700,195 31,715,381,105 4,628,912,527 18,303,424,884 48,120,145,415 8,307,221,003 164,054,814 1,300,375,611


Bank and Financial

Institutions


Others 1,680,307,154 85,362,439 9,824,167 1,121,904,696 15,723,868


Investment Securities 68,253,577,277 5,680,534,309 58,989,291,902 18,701,060,000

Other Assets

Total Financial Assets 567,634,107,771 37,481,277,852 4,628,912,527 18,313,249,051 108,231,342,013 8,322,944,871 164,054,814 20,001,435,611

Bills Payable

Deposits from Bank and

Financial Institutions 1,165,867,060 2,514,353 1,636,484,067 147,324,175

Deposit from

Government of Nepal

Deposits from Others 540,140

Short Term Borrowings

IMF Related Liabilities 12,230,335,924

Staff Liabilities

Other Liabilities 4,920 54,251,461

Total Financial

Liabilities 1,166,412,120 2,514,353 1,690,735,528 147,324,175 0 0 12,230,335,924 0

Net Financial Position

Exposure 566,467,695,651 37,478,763,499 2,938,176,999 18,165,924,876 108,231,342,013 8,322,944,871 -12,066,281,110 20,001,435,611

Besides above currency exposures, the bank‟s foreign currency reserve also consists major portion of

Indian currency (INR) denominated assets which stands around 24.49% (PY 24.44%) of total reserve.

Since, the exchange rate of Nepalese rupee is pegged to INR the net exposure position of INR has not

been presented in above table. The foreign currency reserve denominated in currencies other than

stated above and INR amounted to 1.87% (PY 1.75%) of the total foreign currency reserve.

5.6.3.2 Sensitivity Analysis of Currency Risk

A strengthening (weakening) of USD, AUD, EUR, GBP, CNY, CAD, SDR and JPY against Nepalese

rupee at the end of reporting period would have affected the value of financial instruments

denominated in a foreign currency and increased (decreased) in profit or loss by the amount shown


150

below. This analysis is based on foreign exchange rate variances that the Bank considered to be

reasonably possible at the end of the reporting period. This analysis assumes that all other variables, in

particular interest rates, remain constant and ignore any impact of forecast cash flows.

Impact on Profit or Loss

In case of Strengthening or Weakening of Currency by 10%

For the Year Ended 2076 For the Year Ended 2075

Strengthening Weakening Strengthening Weakening

USD 53,956,377,832 -53,956,377,832 56,646,769,565 -56,646,769,565

AUD 3,142,992,237 -3,142,992,237 3,747,876,350 -3,747,876,350

EUR -653,850,780 653,850,780 293,817,700 -293,817,700

GBP 728,801,670 -728,801,670 1,816,592,488 -1,816,592,488

CNY 10,464,499,704 -10,464,499,704 10,823,134,201 -10,823,134,201

CAD 879,622,612 -879,622,612 832,294,487 -832,294,487

SDR -1,099,026,289 1,099,026,289 -1,206,628,111 1,206,628,111

JPY 347,883,585 -347,883,585 2,000,143,561 -2,000,143,561

Total 67,767,300,570 -67,767,300,570 74,954,000,241 -74,954,000,241

5.6.3.3 Interest Rate Risk

Interest rate risk is the risk that the value of financial assets will fluctuate due to changes in market

interest rate. Cash flow interest rate risk is the risk that the future cash flows of a financial instrument

will fluctuate because of changes in market interest rates. Fair value interest rate risk is the risk that

the value of a financial instrument will fluctuate because of changes in market interest rates.

The Bank takes on exposure to the effects of fluctuations in the prevailing levels of market interest

rates on both its fair value and cash flow risks. Interest margins may increase as a result of such

changes but may reduce losses in the event that unexpected movements arise. The Board sets limits on

the level of mismatch of interest rate re-pricing which is monitored daily by the Bank Treasury.

The Bank has kept substantial investments on short-term loans thereby controlling the interest rate risk

to significant extent. The interest rate profile of the interest-bearing financial instruments is as below:

Particulars Weighted Average

Interest Rate %

As on 31-03-2076 As on 32-03-2075

Interest Sensitive Financial Assets

Balances with Other Banks 0.23 80,612,597,573 98,530,337,509

GOI Treasury Bills 6.21 220,338,423,350 235,503,932,213

US Government Treasury Bills 2.25 16,311,683,916 16,354,309,087

Time Deposit 2.46 418,855,585,681 454,376,878,804

Investment in FIXBIS - - 2,174,478,354

IMF Related Assets: SDR Holdings 1.08 354,810,632 164,054,814

General Refinance 4 19,313,678,409 9,993,957,858

Special/Export Refinance 1 866,118,842 402,125,496

Standing Liquidity Facility 6.5 500,000,000 -

Loans to Employees

House loan Uninsured 1 1,332,864 1,358,700

House Repair Loan Uninsured 1 679,857,964 783,105,532

Vehicle Loan Uninsured 3 18,643,296 45,247,931

Staff Loan Uninsured 2068 1 574,512,694 655,742,445

Investment in Paper Gold 0.4 31,837,001,290 28,078,523,145

US Government Treasury Notes/Bonds 1.71 65,589,931,430 65,546,403,362

Government Treasury Notes/Bonds (CNY) 3.43 59,059,765,279 58,989,291,902

Investment in Mid-term Instruments 1.5 2,730,109,799 8,387,708,224

Notice Deposit (JPY) - - 18,701,060,000

Time Deposit 2.74 22,062,665,446 -

Fixed deposit with Bank & Financial Institutions 10.14 3,711,072,000 3,332,199,000

Government Treasury Bills (GON) 3.91 18,431,422,742 25,600,825,674

Saving Certificates (GON) 3.68 46,799,852,672 48,427,193,215

Total Interest Sensitive Financial Assets

1,008,649,065,880 1,075,661,205,751

Interest Sensitive Financial Liabilities

IMF Related Liabilities 1.05 20,789,695,685 21,674,958,091

Short Term Borrowings - - 44,550,000,000

Total Interest Sensitive Financial Liabilities

20,789,695,685 66,224,958,091

Net Interest Sensitive Financial Position

987,859,370,195 1,009,436,247,660


151

5.6.3.4 Other Market Prices Risk

Equity price risk arises from investment as fair value through Other Comprehensive Income as well as

investment as fair value through profit or loss. The Bank monitors the mix of debt and equity

securities in its investment portfolio based on market indices. Material investments within the portfolio

are managed on individual basis. The objective for investment in equity instruments is to promote

overall financial system of the country. These investments were made under the specific directives or

policies of the Government of Nepal and other relevant statutes. At the end of reporting period, the

Bank held equity instruments of the various 11 institutions. All the investments were measured at fair

value.

5.6.4 Classification and Fair Value of financial assets

The fair value of financial assets and liabilities together with the carrying amounts as at the yearend

were as follows:

Particulars

Fair Value

through

P/L

Fair Value

through OCI

Amortised

Cost

Cash & Cash

Equivalents

Financial

Liabilities

Total

Carrying

Amount Fair Value

Cash &Cash Equivalents

755,847,715,109

755,847,715,109 755,847,715,109

Loans and Advances to Bank and Financial Institutions

22,894,754,410

22,894,754,410 22,894,754,410

Loans and Advances to Others

15,049,976,973

15,049,976,973 15,049,976,973


50,202,241,103 50,202,241,103

Investment Securities 4,264,234,218 218,863,558,942

223,127,793,161 223,127,793,161

Other Assets

2,304,387

2,304,387 2,304,387

Total Financial Assets 54,466,475,322 256,810,594,711 755,847,715,109

1,067,124,785,142 1,067,124,785,142

Bills Payable

221,828,105 221,828,105 221,828,105

Deposits from Bank and Financial Institutions

185,385,094,042 185,385,094,042

Deposit from Government of Nepal

95,605,371,467 95,605,371,467 95,605,371,467

Deposits from Others

21,252,588,039 21,252,588,039 21,252,588,039

Short Term Borrowings

IMF Related Liabilities

20,789,695,685 20,789,695,685 20,789,695,685

Staff Liabilities

1,881,103,006 1,881,103,006 1,881,103,006

Other Liabilities 985,889,604 985,889,604 985,889,604

Total Financial Liabilities - - - 326,121,569,948 326,121,569,948 326,121,569,948

Net Financial Position 54,466,475,322 256,810,594,711 755,847,715,109 -326,121,569,948 741,003,215,194 741,003,215,194

5.6.5 Fair Value Hierarchy

Fair value measurements have been classified using a "fair value hierarchy" that categorizes the inputs

to valuation techniques used to measure fair value. The fair value hierarchy has three different levels

and gives the highest priority to quoted (unadjusted) prices in active markets and the lowest priority to

unobservable inputs. The different levels are defined as follows.

Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets and liabilities the

entity can access at the measurement date.

Level 2 inputs are inputs other than quoted market prices included within Level 1 that are observable

for the asset or liability, either directly or indirectly, quoted prices for similar assets or liabilities in

active markets.

Level 3 inputs are unobservable inputs for the asset or liability.

The details showing the carrying amounts of financial assets and liabilities and segregating them to

Amortised Cost and Fair Value and segregating Fair Value to Level 1 – 3 inputs are presented below:


152

As at 31st Ashad 2076 Carrying Value

At Amortised

Cost

Level 1 Level 2 Level 3

Financial Assets

Financial assets carried at amortized cost

Cash Equivalents 736,487,042,343

Balance with Other Banks 80,626,538,764 80,626,538,764

Treasury Bills 236,650,107,266 236,650,107,266

Investments 354,810,632 354,810,632

Time Deposit 418,855,585,681 418,855,585,681

Loans & Advances to BFIs 22,894,754,410 22,894,754,410

Loans & Advances to Others 15,049,976,973

Receivables from Government & International Agencies 2,000,000,000 2,000,000,000

Loans to Employees 3,438,899,076 3,438,899,076

Interest Receivables 5,836,052,291 5,836,052,291

Other Advances 3,775,025,606 3,775,025,606

Gold & Silver at fair value 50,202,241,103 50,202,241,103

Investment Securities 223,127,793,161

Investment Securities at Amortized Cost 218,863,558,942 218,863,558,942

At Fair Value through Other Comprehensive Income (OCI) 4,246,426,287 1,926,257,845 2,337,976,374

Other Assets 2,304,387 2,304,387

Total Financial Assets 1,047,764,112,376 993,295,332,668 50,202,241,103 1,926,257,845 2,340,280,760


Financial liabilities carried at amortized cost:

Bills Payable 221,828,105 221,828,105

Deposits from Bank and Financial Institutions 185,385,094,042 185,385,094,042


Deposits from Others 21,252,588,039 21,252,588,039

Short Term Borrowings - -

IMF Related Liabilities 20,789,695,685 20,789,695,685

Staff Liabilities 1,881,103,006

1,881,103,006

Other Liabilities 985,889,604 985,889,604

Total Financial Liabilities 326,121,569,948 324,240,466,942 - - 1,881,103,006

As at 32nd Ashad 2075 Carrying value Level 1 Level 2 Level 3

Financial Assets

Financial assets carried at amortized cost

Cash Equivalents 807,123,944,475

Balance with Other Banks 98,550,291,204 98,550,291,204 -

Treasury Bills 251,858,241,300 251,858,241,300 -

Investments 2,338,533,167 2,338,533,167 -

Time Deposit 454,376,878,804 454,376,878,804 -

Loans & Advances to BFIs 12,220,303,401 12,220,303,401 -

Loans & Advances to Others 12,144,802,143

Receivables from Government & International Agencies - - -

Loans to Employees 3,536,562,760 3,536,562,760 -

Interest Receivables 5,790,048,546 5,790,048,546 -

Other Advances 2,818,190,838 2,818,190,838 -

Gold & Silver at fair value 45,467,467,808 45,467,467,808 -

Investment Securities 232,984,574,153

Investment Securities at Amortized Cost 229,454,754,044 229,454,754,044

At Fair Value through Other Comprehensive

Income (OCI)

3,529,820,109 1,448,320,962 2,081,499,147

Other Assets 17,312,234 17,312,234

Total Financial Assets 1,09,958,404,214 1,060,943,804,063 45,467,467,808 1,448,320,962 2,098,811,380


Financial liabilities carried at amortized cost:

Bills Payable 115,622,742 115,622,742

Deposits from Bank and Financial Institutions 208,116,242,256 208,116,242,256


Deposits from Others 25,479,607,975 25,479,607,975

Short Term Borrowings 44,550,000,000 44,550,000,000

IMF Related Liabilities 21,674,958,091 21,674,958,091

Staff Liabilities 2,095,039,220 2,095,039,220

Other Liabilities 1,403,316,968 1,403,316,968

Total Financial Liabilities 447,600,704,620 445,505,665,400 - - 2,095,039,220


153

5.7 Employees Benefits - Defined Benefit Plans

The Bank currently offers three defined benefit post-employment plans to its employees, based on

length of service and amount of compensation. These post-employment benefits plans are „Gratuity or

Pension Plan‟, „Staff Security Plan‟ and „Leave Encashment Plan‟. A defined benefit plan is post–

employment benefit plan other than a defined contribution plan. The bank's net obligation in respect of

defined benefits plans is calculated separately for each plan by estimating the amount of future benefit

that employees have earned in return for their service in current and prior period; and the benefit is

discounted to determine its present value. The bank determines the net interest expense (income) on

the net defined benefit liability (asset) for the period by applying discount rate used to measure the

defined benefit obligation at the beginning of the period to the net defined liability (asset). The

obligation under „Gratuity or Pension Plan‟, „Staff Security Plan‟ and „Leave Encashment Plan‟ is

calculated by a qualified actuary every year using projected unit credit method. The discount rate used

is the yield at the reporting date on high quality Government Bond having maturity dates

approximating the terms of the obligations and are denominated in the Nepalese rupee in which the

benefits are expected to be paid.

The gratuity or pension plan and staff security plan are funded plan wherein the bank makes

earmarked investment out of fund created for these plans. Leave encashment is not a funded plan.

There were no plan amendments and curtailments during the reporting period.

The details of the net liabilities based on actuarial valuation of obligation for two defined benefit

plans, viz., the Gratuity and Pension plan and the Staff Security Fund are as follows:

Amount Recognized in the statement of Financial Position

Particulars

As on 32ndAsar 2076 As on 32ndAsar 2075

Pension or

Gratuity Plan

Staff Security

Plan

Pension or

Gratuity Plan

Staff Security

Plan

Present Value of Obligations 18,589,350,597

1,892,985,892

18,710,462,476

2,168,339,774

Fair Value of Plan Assets/Current

Balance of Provision Account

(19,170,360,000)

(2,012,800,000)

(19,391,142,000)

(2,013,600,000)

Net Liability /( Asset)

(581,009,403)

(119,814,108)

(680,679,524)

154,739,774

Changes in Fair Value of Defined Benefit Obligation

Particulars

For the Year Ended 32ndAsar 2076 For the Year Ended 32ndAsar 2075

Pension or

Gratuity Plan

Staff Security

Plan

Pension or

Gratuity Plan

Staff Security

Plan

Opening Obligation 18,710,462,476 2,168,339,774 18,451,547,560 2,673,590,776

Current Service Cost 304,152,427 108,557,408 454,812,717 149,789,143

Interest Cost 1,458,088,602 150,130,107 1,442,112,165 302,762,005

Actuarial Losses (Gains) (918,851,859) (66,367,669) (787,718,964) (285,841,981)

Losses (Gains) on Curtailments

Benefits Paid (964,501,049) (467,673,728) (850,291,002) (671,960,169)

Closing Obligation 18,589,350,597 1,892,985,892 18,710,462,476 2,168,339,774

Changes in Fair Value of Plan Assets

Particulars


Pension or

Gratuity Plan

Staff Security

Plan

Pension or

Gratuity Plan

Staff Security Plan

Opening Fair Value 19,391,142,000 2,013,600,000 15,975,407,000 1,923,466,000

Investment adjustment (1,299,121,006)

Expected Return 1,521,919,017 164,728,575 1,346,322,073 146,745,046

Actuarial Gains (Losses) 520,921,037 (164,728,575) 556,555,185 (146,745,046)

Contribution by Employer - 466,873,728 2,363,148,744 646,341,019

Benefits Paid (964,501,049) (467,673,728) (850,291,002) (556,207,019)

Closing Fair Value 19,170,360,000 2,012,800,000 19,391,142,000 2,013,600,000


154

Amount Recognized in the Statement of Comprehensive Income

Particulars


Pension or

Gratuity Plan

Staff Security

Plan

Pension or

Gratuity Plan

Staff Security

Plan

Charged to Statement of Income (240,322,012) (93,958,940) 190,052,952 550,602,809

Actuarial Losses Recognized in OCI 1,439,772,896 (98,360,906) (139,096,935) (1,344,274,149)

Total Employee Benefit Expense 1,199,450,884 (192,319,846) 50,956,017 (793,671,340)

Major Categories of Plan Assets as a Percentage of Total Plans

Particulars


Pension or

Gratuity Plan

Staff Security

Plan

Pension or

Gratuity Plan

Staff Security

Plan

Government of Nepal Securities 0% 0% 0% 0%

High quality Corporate Bonds 0% 0% 0% 0%

Equity shares of listed Companies 0% 0% 0% 0%

Property 0% 0% 0% 0%

Fixed Deposit of Banks and FIs 100% 100% 100% 100%

Others - - - -

Total 100% 100% 100% 100%

Principal Actuarial Assumption at the End of the Reporting Period

Particulars


Pension or

Gratuity Plan

Staff Security

Plan

Pension or

Gratuity Plan

Staff Security Plan

Discount Rate 8% 8% 8% 8%

Expected Return on Plan Asset 8% 8% 8% 8%

Future Salary Increase 10% 10% 10% 10%

Future Pension Increase 6.70% 6.70% 6.70% 6.70%

Withdrawal Rate 0.50% 0.50% 0.50% 0.50%

The Sensitivity of the Defined Benefit Obligation to Changes in Principal Assumptions

Particulars

Change For the Year Ended 32ndAsar

2076

For the Year Ended 32ndAsar

2075

Pension or

Gratuity Plan

Staff Security

Plan

Pension or

Gratuity Plan

Staff Security

Plan

Discount Rate -1% 13.21% 12.15% 13.94% 9.63%

+1% -10.80% -10.22% -11.44% -8.24%

Salary & Pension

Increment Rate

-1% -8.03% -9.32% -8.53% -7.38%

+1% 9.22% 10.80% 9.77% 8.42%

Mortality Rate 1 year setback 3.38% 0.11% 3.05% 0.10%

1 year setforward -3.35% -0.12% -3.45% -0.12%

The above sensitivity analyses are based on a change in an assumption while holding all other

assumptions constant.

5.8 Reserves

The Bank has maintained different reserves and funds. Some of the reserves are statutory and

maintained as per the requirement of the Nepal Rastra Bank Act, 2058. Section 41 of the Act has

prescribed the sequences of the appropriation of the net income. As per the section, Foreign Exchange

Revaluation Gain/Loss, Gold and Silver Revaluation Gain/Loss, and Securities Revaluation Gain/Loss

shall be appropriated to Foreign Exchange Equalisation Reserve and respective Revaluation Reserves

maintained by the Bank. The Bank shall also appropriate 10%, 5% and 5% of net income available for

appropriation to General Reserve, Monetary Liability Reserve and Financial Stability Reserve

respectively. In addition, an amount equal to the capital expenditure included in annual budget shall be

appropriated to General Reserve and the amount decided by Board will be maintained in Net

Cumulative Surplus Reserve. The purpose of these funds is specified in the Act and they shall be

utilized for the said purpose. Besides these statutory funds, different other reserve and fund are

maintained and an amount is annually allocated by the Board of Directors out of the each year's Net


155

Income to that reserves and funds. The Board of Directors is authorized by Nepal Rastra Bank Act to

allocate a part of Net Income to these reserves and funds. The details of statutory and other reserve

and funds are as follows:

5.8.1 Statutory Reserves

a) Monetary Liability Reserve

This reserve is maintained as per section 41 (1) (kha) of the NRB Act and as per the provision of the

section an amount equal to five percent of the net income available for appropriation of each year shall

be allocated and kept in such reserve. This year NRs. 1,788,500,665 (P.Y. NRs. 1,512,606,009) was

appropriated to this fund.

b) Financial Stability Reserve


section an amount equal to five percent of the net income available for appropriation of each year shall

be allocated and kept in such reserve. This year NRs. 1,788,500,665 (P.Y. NRs. 1,512,606,009) was

appropriated to this fund.

c) General Reserve


section, an amount prescribed by the Board not less than ten percent of the net income available for

appropriation of the Bank shall be allocated in the general reserve fund established by the Bank. While

allocating an amount in the general reserve, an additional amount shall be appropriated to cover the

capital expenditure referred to in the annual budget of the Bank. Accordingly, NRs. 7,371,159,330

(P.Y. NRs. 6,794,952,019) is appropriated in General Reserve during the year.

d) Net Cumulative Surplus Fund


section, an amount as decided by the board shall be allocated and kept in such reserve. This year NRs.

4,572,616 (P.Y. NRs. 97,610,812) was appropriated to this fund. This fund is introduced after the

amendments in NRB Act in 2073.

e) Exchange Equalization Fund

This fund has been maintained as per section 41 (1) (ka) of the NRB Act and as per the provision of

the section the amount equal to the revaluation profit shall be kept in the revaluation reserve fund. It

represents net exchange gains on various foreign currency assets and liabilities. An amount of NRs.

2,193,530,153 (P.Y. revaluation gain of NRs. 38,272,111,979) which is equivalent to net exchange

loss was appropriated from/to net income to/from this fund during the year.

f) Gold and Silver Equalization Reserve

This fund has also been maintained as per section 41 (1) (ka) of the NRB Act. This reserve represents

the gain or loss on the revaluation of gold and silver. Any appreciation or depreciation on revaluation

of gold and silver is taken to/from this reserve out of net income of the year. Accordingly, an amount

of NRs. 76,037,528 (P.Y. revaluation gain of NRs. 3,618,022,578) which is equivalent to net

revaluation loss on revaluation of gold and silver was appropriated to this fund.

5.8.2 Other Reserve and Funds

Board of Directors of the Bank is authorized by section 41 (1) (ga) of the NRB Act to appropriate the

remaining Net Income in other funds as may be necessary and pay the remaining amount to

Government of Nepal. Accordingly, the Bank has maintained different reserve and fund as per

Accounts Directive of the Bank and the Board of Directors appropriate some part of the net income

available for distribution to these reserves and fund annually. The amount kept under these reserves

and funds shall be utilized for the purpose of the reserve or fund as mentioned in the Account

Directive. The following reserves/funds have been maintained:


156

a) Development Fund

This is the specific fund created as per Monetary Policy of the Bank to provide support for loans and

refinances to banks and Financial Institutions as well as to make investment in the shares and

debentures of these Institutions. The Board of Directors of the Bank annually appropriates a part of net

income to this fund. Accordingly, an amount of NRs. 11,825,000,000 (P.Y. NRs. 11,000,000,000) has

been allocated to this fund during the year.

b) Banking Development Fund

This fund was created to meet the expenses relating to banking promotion research and development

work. The Board of Directors of the Bank annually appropriates a part of net income to this fund.

Accordingly, an amount of NRs. 150,000,000 (P.Y. NRs. 110,000,000) has been allocated to this fund

during the year. Earmarked investment of this fund has been made.

c) Development Finance Project Mobilization Fund

This fund was created as a cushion to meet the probable loss on project loan. An amount equivalent to

the projects' profits are appropriated and transferred to this fund. An amount equals to net income of

the projects is allocated to this fund annually. Accordingly, an amount of NRs. 1,504,219 (P.Y. NRs.

18,958,350) has been allocated to this fund during the year. Earmarked investment of this fund has

been made.

d) Mechanization Fund

This fund was created to meet the amount required to develop and install modern software, hardware

and allied mechanization system. An amount as required for mechanization is allocated by Board of

Directors to this fund annually. Accordingly, an amount of NRs. 200,000,000 (P.Y. NRs.


been made.

e) Scholarship Fund

This fund was created to meet the amount required from time to time for the development of skilled

manpower by way of providing training and higher studies to the employees of the Bank. No amount

has been allocated to this fund during the year. Earmarked investment of this fund has been made.

f) Mint Development Fund

This fund was created to meet the heavy capital expenditure required from time to time for

construction of factory building and installation of machinery for minting activities. Accordingly, an

amount of NRs. 100,000,000 (P.Y. NRs. 0) has been allocated to this fund during the year. Earmarked

investment of this fund has been made.

g) Gold Replacement Fund

This fund has been created for replacing the gold / silver sold during the year. An amount equal to

profit from sale of gold and silver is appropriated to this fund annually and the amount kept under this

fund is utilized for replacement of gold. Accordingly, an amount of NRs. 520,775,808 (P.Y. NRs.


been made.

h) Rural Self Reliance Fund (GS Kosh)

This fund was created as per the NRB Monetary Policy to provide wholesale credit for lending

purpose to the deprived sector through MFIs, corporate and NGOs and refinancing in tea, cardamom

plantation and production as well as construction of cold storage etc. No amount has been appropriated

to this fund during the year. Earmarked investment of this fund has been made.

5.9 Prior Period Errors

The prior period errors of NRs. 699,061 discovered during the year relating to a reporting period that

is before the earliest prior period presented were adjusted by restating the opening balance of the


157

earliest prior period presented. In addition, additional expenses of NRs. 3,486,071 has been discovered

during the year because of the prior period errors and has been adjusted with current year surplus

available for appropriation.

Particulars FY 2075-76 FY 2074-75 As on 01.04.2074

Restatement of Earliest Prior Period Presented:

Increase /(Decrease) in Property, Plant and Equipment (699,061)

Restatement of Net cumulative Surplus Fund

(699,061)

Surplus/(Deficit) Due to Prior Period Errors (3,486,071)

Total Effect on Equity at 31.03.2076 (4,185,132)

5.10 Foreign Exchange Reserve

As per section 66 of Nepal Rastra Bank Act, 2058, the Bank shall maintain a Foreign Exchange

Reserve. As per the provision of the section, such reserve shall be denominated in the respective

foreign exchange and shall consists of gold and other precious metals, foreign currencies and

securities denominated in foreign currency, special drawing rights, bill of exchange, promissory note,

certificate of deposit, bonds, and other debt instrument payable in convertible foreign currencies etc.

The Bank also maintains record of the foreign exchange reserve held by the licensed Banks and

Financial Institutions. The gross foreign exchange reserve holding of the Banking System of Nepal at

the end of the reporting period is as follows:

(in NRs. billion) Particulars Current Year Previous Year

Foreign Exchange Reserve

(a) Held by Nepal Rastra Bank

Convertible Foreign Currency 668.03 721.33

Non-Convertible Foreign Currency 234.54 251.77

Gold Reserve 34.25 30.55

Special Drawing Rights 0.35 0.16

Sub Total 937.17 1003.81

(b) Held by Banks and Financial Institutions

Convertible Foreign Currency 125.51 102.00

Non-Convertible Foreign Currency 10.96 11.19

Sub Total 136.47 113.19

Total Foreign Exchange Reserve of Banking System 1,073.64 1,117.00

Instrument wise Investment of Foreign Exchange Reserve of the Banking System in terms of

percentage of total reserve are as follows:

Particulars Current Year (in %) Previous Year (in %)

Foreign Exchange Reserve:

US Treasury Bills 1.52 1.44

Indian Treasury Bills 20.66 19.73

BIS FIXBIS - 0.19

Bonds/Notes 11.61 11.09

Mid Term Instrument 0.25 0.74

Call Deposits 2.06 4.64

Time Deposit 46.52 40.09

Gold Deposit 3.19 2.48

Special Drawing Rights 0.03 1.58

Balance with NRB and BFIs 14.16 18.01

Total 100.00 100.00


158

5.11 Projects' Asset and Liability

The assets, liabilities, equity, income and expense of four projects, namely, Poverty Alleviation

Project in Western Terai (PAPWT), Micro-Credit Project for Women (MCPW), Third Livestock

Development Project (TLDP) and Raising Income of Small and Medium Farmers Project (RISMFP)

which were run during the reporting period under subsidiary loan agreements with GON or project

agreements with other funding agencies were consolidated with the Bank's financial statements. Out of

these four projects, Micro-Credit Project for Women (MCPW) and Raising Income of Small and

Medium Farmers Project (RISMFP) have already been closed. The Financial Position and Income

statements of these projects are as below:

For the Year ended 31st

Asar 2076

Statement of Financial Position

Particulars PAPWT MCPW TLDP RISMFP Total

Equity & Liabilities

Reserve & Surplus 15,422,897 - 37,094,312 - 52,517,209

Loans 29,200,000 - 84,750,000 - 113,950,000

Accounts Payable - - - - -

Total Equity & Liabilities 44,622,897 - 121,844,312 - 166,467,209

Assets

Loan to PFIs - - - - -

Investment 39,925,000 - 110,407,000 - 150,332,000

Other Receivables 524,305 - 1,317,072 - 1,841,377

Cash and Bank Balance 4,173,592 - 10,120,240 - 14,293,832

Total Assets 44,622,897 - 121,844,312 - 166,467,209

Statement of Comprehensive Income

Particulars PAPWT MCPW TLDP RISMFP Total

A. Income

Interest Income 4,920,441 319,146 11,086,054 - 16,325,640

From Loan to PFIs

On Investment 4,920,441 319,146 11,086,054 16,325,640

Foreign Exchange Gain (10,160,668) (10,160,668)

Loan Loss Prov. Written back

Other Income

Total Income 4,920,441 319,146 11,086,054 (10,160,668) 6,164,972

B. Expenditure

Administrative Expenses

Interest Expenses 1,040,250 61,003 3,559,500 4,660,753

Depreciation -

Total Expenses 1,040,250 61,003 3,559,500 4,660,753

Surplus (Deficit) (A-B) 3,880,191 258,143 7,526,554 (10,160,668) 1,504,219

For the Year ended 32

nd Asar 2075


Particulars PAPWT MCPW TLDP PCRW RISMFP Total

Equity & Liabilities

Reserve & Surplus 11,542,707 5,414,180 29,567,758 - 10,160,668 56,685,313

Loans 36,500,000 6,100,286 90,400,000 - - 133,000,286 Accounts Payable - 30,501 - - - 30,501 Total Equity & Liabilities 48,042,707 11,544,967 119,967,758 - 10,160,668 189,716,100

Assets

Loan to PFIs - - - - - - Investment 45,541,000 - 100,000,000 - - 145,541,000 Other Receivables 792,975 - 1,374,657 - 6,661,172 8,828,805 Cash and Bank Balance 1,708,732 11,544,967 18,593,101 - 3,499,496 35,346,295

Total Assets 48,042,707 11,544,967 119,967,758 - 10,160,668 189,716,100


159


Particulars PAPWT MCPW TLDP PCRW RISMFP Total

A. Income

Interest Income 5,806,660 1,550,891 13,636,000 1,467,436 - 22,460,987

From Loan to PFIs 16,683 16,683

On Investment 5,806,660 1,550,891 13,636,000 1,450,753 22,444,304

Foreign Exchange Gain 1,892,431 1,892,431

Loan Loss Prov. Written back 11,122 11,122

Other Income 476 93,250 93,726

Total Income 5,806,660 1,550,891 13,636,476 1,571,809 1,892,431 24,458,267

B. Expenditure

Administrative Expenses

Interest Expenses 1,259,250 396,519 3,785,500 58,648 5,499,917

Depreciation -

Total Expenses 1,259,250 396,519 3,785,500 58,648 5,499,917

Surplus (Deficit) (A-B) 4,547,410 1,154,372 9,850,976 1,513,160 1,892,431 18,958,350

The three projects namely; Community Ground water Irrigation Sector Project (CGISP), Rural Self

Reliance Fund (RSRF) and Gramin Kshetrama Bittiya Pahunch Karyakram (KFW) were run by the

bank on behalf of the GON. The assets, liabilities, equity, income and expense of such projects were

not consolidated in the accounts of the Bank. The Financial Position and Income statements of these

projects are as below:


Particulars

As on 31st Asar 2076 As on 32nd Asar 2075

CGISP RSRF** KFW CGISP RSRF KFW

Equity

Capital Contribution 17,548,370 793,400,000

17,548,370 793,400,000

Surplus 202,675,719 173,239,439 52,577,569 169,843,182 123,044,553 17,369,322

Financial Risk Fund 5,200,000

5,200,000 Long- term Liabilities

Loan from ADB - Non-Current Portion 117,085,687

123,776,297 Current Liabilities and Provision

Loan from ADB - Current Portion 83,632,633

76,942,023 Service Charge due on Loan from ADB 24,987,342

22,980,161 Loan From GON

906,240,347

389,249,226

Loan Loss Provision 186,190 111,038,461

320,958 106,054,784

Accounts Payable 328,176 30,930,143 326,141 43,278,500

Total Equity & Liabilities 451,644,118 1,108,608,043 958,817,917 416,937,132 1,065,777,837 406,618,547

Assets

Non-Current Assets

Fixed Assets 4 383,223

4 518,872 Loan to PFI- Non Current Portion 8,193,215.00 5,762,500

18,619,035 18,162,500

Investment 369,668,000 -

300,000,000

370,000,000

Current Assets

Interest Receivables 3,825,208.36 - 14,231,206 3,711,575

11,386,876.72 8,082,906

Loan to PFI-current portion 10,425,820.00 330,862,095 906,240,347 13,476,752 448,562,248 389,249,226

Cash and cash equivalents 59,531,870.25 771,600,225 38,346,364 81,129,766 217,110,340 9,286,416

Sundry Debtors

37,000

Total Assets 451,644,118 1,108,608,043 958,817,917 416,937,132 1,065,777,837 406,618,547

** The RSRF project, which was run by the bank on behalf of the GON during the reporting period,

has been handed over to Sana Kishan Laghubitta Sanstha after the reporting period. Capital

Contribution in case of this project includes, contribution of the Bank amounting to Rs.

253,400,000 which was shown by way of „investment at fair value through other comprehensive

income‟ under note 4.5 of the financial statements.


160


Particulars

As on 31st Asar 2076 As on 32nd Asar 2075

CGISP RSRF KFW CGISP RSRF KFW

A. Income

Interest Income 34,736,009 57,432,802 44,494,663 41,573,276 53,596,606 8,082,906

From Loan to PFIs 1,428,448 21,954,160 44,494,663 2,157,568 32,762,771 8,082,906

On deposit with banks 33,307,561 35,102,080

39,415,708 20,147,272 On Investment

376,563

686,563

Other Income - 329,272

10,327 537,142

Loan Loss Provision Written back 134,768 3046568

148,530 5,071,475

Total Incomes 34,870,776 60,808,642 44,494,663 41,732,133 59,205,223 8,082,906

B. Expenditure

Administrative Expenses 41,385 2,447,862 - 43,963 26,424,304 -

Provision for Service Charge 2,007,183

2,007,183

Loan Loss Provision - 8,030,245 - - 23,815,953 -

Depreciation

135,649

128,996

Total Expenses 2,048,569 10,613,756 - 2,051,146 50,369,253 -

Surplus (Deficit) (A-B) 32,822,208 50,194,886 44,494,663 39,680,987 8,835,970 8,082,906

5.12 Interest in other entities

The Bank has invested in quoted & unquoted equity securities of elevendifferententities as presented

below.

5.12.1 Investment in quoted securities

Investment in quoted equity securities includes the following. The bank holds promoter shares of such

entities.

Particulars % of

holding

Investment at cost Investment at Fair value

31-03-2076 32-03-2075 31-03-2076 32-03-2075

RMDC Laghubitta Bittiya Sanstha Ltd. 4.05 21,045,000 21,045,000 105,792,675 95,881,291

Citizen Investment Trust 13.34 13,350,000 13,350,000 1,767,041,375 1,298,216,945

Grameen Bikas Laghubitta Bittiya Sanstha Ltd. 3.05 19,998,800 19,998,800 53,423,794 54,222,726

Total 54,393,800 54,393,800 1,926,257,845 1,448,320,962

The fair value of shares in RMDC Laghubitta Bittiya Sanstha Ltd. has been considered on the basis of

latest trading price of promoter share of the company in stock market. In absence of trading of

promoter share of Citizen Investment Trust & Grameen Bikas Laghubitta Bittiya Sanstha Ltd, we have

considered ratio of share price of promoter share & general share of RMDC to get fair values of other

entities.

5.12.2 Investment in unquoted securities

The bank has investment in unquoted equity securities of the following entities:

Particulars % of

holding

Investment at cost Investment at Fair value

31-03-2076 32-03-2075 31-03-2076 32-03-2075

Agricultural Project Services Centre 62.50 5,000,000 5,000,000 - -

Rastriya BeemaSansthan - Life Ins. 55.56 1,000,000 1,000,000 1,000,000 1,000,000

Nepal Stock Exchange Ltd. 34.60 12,080,500 12,080,500 999,382,248 1,046,014,465

National Productivity and Eco. Dev. 31.52 2,500,000 2,500,000 - -

Deposit & Credit Guarantee Fund 10.00 407,594,000 407,594,000 1,143,088,259 884,055,389

Nepal Clearing House 10.00 15,000,000 15,000,000 61,001,402 47,178,000

Credit Information Bureau 10.03 35,00,000 35,00,000 107,189,098 82,899,198

National Banking Institute 15.29 5,000,000 5,000,000 26,315,367 20,352,096

Total 443,174,500 443,174,500 2,337,976,374 2,081,499,148

Fair Value of the shares investment in unquoted equity securities has been arrived based on the latest

available audited financial statements of respective entities.


161

5.12.3 Significant Interest in entities

The bank has significant interest in the following entities. The details regarding interest in those

entities are as under:

Name of Entity

Paid up

capital

Investment

at Face

Value

%age

of

share Principal Activity

Principal

Place of

Business

Agricultural Project

Services Centre Pvt.

Ltd.

8,000,000

5,000,000 62.50

Provides services related to agricultural

activity

Singhadurbar,

Kathmandu

Rastriya Beema

Sansthan - Life

Insurance

181,000,000

100,566,700 55.56 Life insurance service

Ramshahpath,

Kathmandu

Nepal Stock

Exchange Ltd.

500,000,000

172,998,950 34.60

Impart free marketability and liquidity

to the government and corporate

securities by facilitating transactions in

its trading floor through member,

market intermediaries, such as broker,

market makers etc.

Singhadurbar

plaza,

Kathmandu

National

Productivity and

Eco. Dev Ltd.

7,931,472

2,500,000 31.52

Provides research and consultancy

services, offers socio-economic,

productivity, management, policy

planning, and energy conservation

consultancy services.

Balaju,

Kathmandu

Significant interest in above four entities is because of the investment in equity instruments (promoter

shares) of such entities which were made under specific directives or policies of the Government of

Nepal and other relevant statutes. The bank is in the process of divestment of such investment by

selling the shares the bank holds. The cost and its carrying amounts of assets recognized in the

financial statements on such entities are as follows:

Particulars Investment at cost

Carrying Amounts

(Investment at Fair value)

31-03-2076 32-03-2075 31-03-2076 32-03-2075

Agricultural Project Services Centre 5,000,000 5,000,000 - -

Rastriya Beema Sansthan - Life

Insurance 1,000,000 1,000,000

1,000,000

1,000,000

Nepal Stock Exchange Ltd. 12,080,500 12,080,500 999,382,248 1,046,014,465

National Productivity and Eco. Dev. 2,500,000 2,500,000 - -

Total 20,580,500 20,580,500 1,000,382,248 1,047,014,465

In the absence of audited financial statements of Agricultural Project Services Centre, Rastriya Beema

Sansthan and National Productivity & Economic Development Ltd., the bank is not able to estimate

the fair value of investment in such entities. Therefore, the bank has made impairment by full amount

for the investment in Agricultural Project Service Centre and National Productivity & Economic

Development Ltd. and is not expected for its recovery. In addition, Agricultural Project Service Centre

is in the process of liquidation since long. In case of Rastriya Beema Sansthan, the bank has expected

to recover its investment and hence the fair value is equal to its cost.

The carrying amount of NRs. 2,345,476,374 (PY NRs. 2,081,499,147) as shown in above table has

been included under Investment securities in the Statement of Financial Position. Being all the above

entities as limited liability company, this is the maximum exposure to loss from its significant interest

in such entities.

5.12.4 Transactions with Entities having Significant Interest

The bank has done some transactions with the entities having significant interest of the bank. Such

transactions were occurred in the normal course of NRB‟s operations and conducted as arm's length

transactions. The details of such transactions were as follows:


162

Entity Nature of

Transaction FY 2075-76 FY 2074-75 Remarks

Rastriya BeemaSansthan -

Life Insurance

Insurance Premium

paid by the bank 156,517,243 97,153,904

Nepal Stock Exchange Ltd.

Dividend Income

received by the bank - 51,899,685

5.13 Transaction with the International Monetary Fund (IMF)

The Bank transacts with IMF as an agent of the Government in respect of quota where in case of

Special Drawing Rights (SDRs), Loans etc. from them it transacts in its own right. The IMF revalues

quota at the end of April every year and gains or losses arising from such revaluation relating to quota

are borne by Government. In case of other transactions such gain/losses are borne by NRB. The Basic

policies followed by the NRB on such accounts are as follows:

Country's quota with the IMF is recorded by the Bank as depository of the Government and

exchange gain/loss arising on quota are borne by Government.

Exchange gains or losses in respect of borrowings under ECF and other facilities of the IMF,

allocation of SDRs and holding of SDRs are recognized in the Income Statement.

The position of Nepal's account with the IMF account is presented as below:

Financial Position in the Fund

Particulars

As on 31stAsar 2076 As on 32

ndAsar 2075

Local Currency

(NRs.)

SDR

Equivalents

Local Currency

(NRs.)

SDR

Equivalents

SPECIAL DRAWING RIGHT

Net cumulative allocation 10,468,255,853 68,099,599 10,475,488,916 68,099,599

Holdings 354,810,632 2,308,165 164,054,814 1,066,496

OUTSTANDING PURCHASES & LOANS

RCF Loans 876,817,665 5,704,000 1,754,847,008 11,408,000

ECF Arrangements - - - -

OTHER INFORMATION Per cent of

Quota

Per cent of

Quota

Quota 100 156,900,000 100 156,900,000

Currency Holding 89.82 140,923,637 89.82 140,923,637

Reserve Tranche Position 10.19 15,982,092 10.19 15,981,999

The SDR is converted into Nepalese rupees at conversion rate of NRs. 153.719 (P.Y. NRs. 153.826)

per SDR.

5.14 Contingent Liabilities and Capital Commitments

The bank has following amounts of contingent liabilities and capital commitments.

PARTICULARS As on Asar 31, 2076 As on Asar 32, 2075

NRs. NRs.

Letters of Credit 46,108,572,129 43,381,423,248

Unclaimed Account Transfer to P/L Account 103,130,144 103,130,144

Capital Commitments 2,745,630,138 -

Total 48,957,332,411 43,484,553,392

Contingent liabilities in respect of Letter of Credit (LC) are determined on the basis of LCs remaining

unexpired at the end of the reporting period. The capital commitments include cost for the construction

of the bank's Central Office Building and Banking Office Building as per the contract agreements less

payments made till the end of the reporting period; which are expected to be settled over the period of

the buildings‟ construction.


163

5.15 Non-cancellable Operating Leases

The bank leases various buildings under non-cancellable operating leases expiring within one to two

years. The leases have varying terms, escalation clauses and renewal rights. On renewal, terms of the

leases are renegotiated.

Commitments for minimum lease payments in relation to non-cancellable operating leases are payable

as follows:

PARTICULARS As on Asar 31, 2076 As on Asar 32, 2075

NRs. NRs.

Within one year 39,622,933.44 1,173,480.00

Later than one year but not later than five years 24,637,875.57 1,173,480.00

Later than five years - -

Total 64,260,809.01 2,346,960.00

5.16 Claims against the bank

There are 82 cases filed in the court against the various decisions of the bank against which the bank is

not expected to incur a significant monetary liability.

5.17 Number of Employees

The number of employees holding office at the year-end was 1,024 (PY 954).

5.18 Events after the Reporting Period

In addition to above, there was no material event occurred after the reporting period that requires

adjustments or disclosure in the financial statements.