g]kfn /fi6« a}+s · g]kfn /fi6« a}+s ... nas) ...

g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt

æ3Æ ju{sf

n3'ljQ ljQLo ;+:yfx?nfO{

hf/L ul/Psf]

lgb]{zg – @)&%

-o; cl3 hf/L lgb]{zg, @)&$ / ;f] kZrft\ ldlt @)&% ;fpg d;fGt;Dd hf/L ePsf kl/kq÷lgb]{zg÷dfu{bz{g ;d]tnfO{ ;dfj]z u/L kl/dfh{g ul/Psf]_

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no

a}+s tyf ljQLo ;+:yf lgodg ljefu

@)&% c;f]h

ljifo–;"rL

lgb]{zg g+= ljifo k[i7 ;+Vof

1= Go'gtd k"¤hLsf]if tyf r"Qmf k"¤hL ;DaGwL Joj:yf 1

2= shf{÷;fk^sf] juL{s/)f / shf{ gf]S;fgL ;DaGwL Joj:yf 4

3= shf{÷;fk^ / nufgLsf] ;Ldf 6

4= n]vf gLlt tyf ljQLo ljj/)fx?sf] (f Frf ;DaGwL Joj:yf 8

5= hf]lvd juL{s/)f ;DaGwL Joj:yf 12

6= ;+:yfut ;"zf;g ;DaGwL Joj:yf 12

7= ;"kl/j]IfsLo lgb]{zg nfu' ug]{ sfo{ tflnsf ;DaGwL Joj:yf 26

8= nufgL ;DaGwL Joj:yf 27

9= tYofÍ ljj/)f ;DaGwL Joj:yf 28

10= ;+:yfks z]o/ gfd;f/L jf v/Lb÷laqmL jf xs x:tfGt/)f ;DaGwL Joj:yf 28

11= n#"ljQ ljQLo ;+:yfnfO{ ;xljQLos/)f ;DaGwL Joj:yf nfu" x"g] %}g 35

12= sfnf];'rL / shf{ ;'rgf ;DaGwL Joj:yf 35

13= clgjfo{ df}Hbft÷a}wflgs t/ntf ;DaGwL Joj:yf 36

14= zfvf÷sfof{no ;DaGwL Joj:yf 39

15= Aofhb/ ;DaGwL Joj:yf 40

16= ljQLo ;|f]t ;+sng ;DaGwL Joj:yf 41

17= ljkGg ju{ cGtu{t k|fKt shf{ ;DaGwL Joj:yf 42

18= sfo{If]q lj:tf/ jf ;+s"rg tyf ufEg]÷ufleg] ;DaGwL Joj:yf 43

19= u|fxs klxrfg ;DaGwL Joj:yf 44

20= On]S^«f]lgs dfWodaf^ x"g] a}lsé -O{–a}lsé_ ;]jf ;DaGwL Joj:yf 45

21= ljljw Joj:yf 45

lgb]{zg kmf/fdx? tyf cg';"rLx? 49

1

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no


o; a}+saf6 Ohfhtkqk|fKt æ3Æ ju{sf n3'ljQ ljQLo ;+:yf -o; kl5 n3'ljQ ljQLo ;+:yf elgPsf]_ sf] nflu

g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 .

1= Go'gtd k"¤hLsf]if tyf r"Qmf k"¤hL ;DaGwL Joj:yf

n3'ljQ ljQLo ;+:Yffn] cfˆgf] s'n hf]lvd efl/t ;DklQsf] cfwf/df k|fylds k'FhL $=)) k|ltzt / s'n

k'FhLsf]if *=)) k|ltzt sfod ug'{ kg]{5 . k'FhLsf]if eGgfn] k|fylds k'FhL / k'/s k'FhLsf] of]u ;Demg'

kb{5 .

!=!= b]xfosf zLif{sx?df /x]sf] /sd k|fylds k'FhLdf ;dfj]z÷u0fgf x'g]5 M–

-s_ r'Qmf k'FhL -;fwf/0f z]o/_

-v_ k|:tfljt jf]g; z]o/

-u_ z]o/ lk|ldod

-3_ lkmtf{ gx'g] cu|flwsf/ z]o/ (Irredeemable Preference Share)

-ª_ ;fwf/0f hu]8f sf]if

-r_ ;l~rt gfkmf÷gf]S;fg

-5_ k'FhL lkmtf{ hu]8f sf]if (Capital Redemption Reserve)

-h_ k'FhL ;dfof]hg sf]if

-em_ sN; Og P8\efG;

-`_ cGo :jtGq sf]if

!=@= k|fylds k'FhL u0fgf ubf{ b]xfosf zLif{sx?df /x]sf] /sd 36fpg' kg{]5 M–

-s_ Voflt (Goodwill),

-v_ :yug s/ ;DklQ (Deferred Tax Assets),

-u_ o; a}+sn] tf]s]sf] ;LdfeGbf a9L x'g] u/L ;+ul7t ;+:yfsf] z]o/ tyf ;'/If0fkqx?df nufgL u/]sf]]

/sd,

-3_ cfˆgf] ljQLo :jfy{ ePsf ;+ul7t ;+:yfx?sf] z]o/ tyf ;'/If0fkqdf u/]sf] ;Dk"0f{ nufgL /sd,

-ª_ cjf:tljs ;DklQ (Fictitious assets),

o; k|of]hgsf] nflu cg';Gwfg, ljsf; tyf sDKo"6/ ;ˆ6j]o/ afx]ssf cGo cjf:tljs vr{ ;Demg'

kg]{5 . -r_ k|rlnt P]g tyf sfg'gn] k|ltaGw u/]sf JolQm tyf ;d"xnfO{ k|bfg u/]sf] shf{ tyf ;'ljwf,

-5_ o; a}+ssf] lgb]{zg kfngf gu/L :jMk|of]hgsf nflu 3/hUuf vl/b u/]sf] /sd .

!=# k|fylds k'FhLeGbf a9L ;dfj]z ug{ gkfOg] u/L k'/s k'FhLdf lgDg zLif{sx? cGtu{t /x]sf /sdx?

;dfj]z ug'{ kg]{5 M–

-s_ ;fdfGo shf{ gf]S;fgL Joj:yf

o; zLif{s cGtu{t c;n shf{sf] lgldQ Joj:yf ul/Psf] /sd ;dfj]z ug'{ kg]{5 .

c;n ;lxt cGo shf{sf nflu o; a}+saf6 tf]lsPsf] cg'kfteGbf a9L shf{ gf]S;fgL Joj:yf u/]sf]

v08df To:tf] cltl/Qm shf{ gf]S;fgL Joj:yf u/]sf] k'/} /sd ;dfj]z ug{ ;lsg] 5 .

t/, pko{'Qm zLif{sx?df /x]sf] s'n /sd ;+:yfsf] s'n hf]lvd efl/t ;DklQsf] !=@% k|ltzt eGbf

a9L x'g] u/L k'/s k'FhLdf ;dfj]z ug{ kfOg] 5}g .

-v_ ;DklQ k'gd"{NofÍg sf]if

k'/s k'FhL u0fgf ubf{ ;DklQ k'gd"{NofÍg sf]if jfktsf] /sd ;d]t ;dfj]z u/L lgl:sPsf] s'n

k'/s k'FhLsf] @ k|ltzt;Dd u0fgf ug{ kfOg] 5 . o; sf]ifdf /x]sf] /sd jf s'n k'/s k'FhLsf] @

k|ltztdWo] h'g sd x'G5 ;f]xL /sd dfq ;dfj]z ug'{ kg]{5 .

2

-u_ xfOla|8 k'FhL pks/0fx? (Hybrid Capital Instruments)

o; zLif{s cGtu{t b]xfosf pks/0fx? kg]{5g\ .

-!_ ljgf ;'/If0f, k"0f{ r'Qmf x'g], e'QmfgL lbg] k|fyldstf qmddf lgIf]kstf{ / ;fx'x?eGbf k5fl8

dfq e'QmfgL kfpg ;Sg] tyf 3f6fdf ;d]t ;xefuL x'g] jf ;fwf/0f k'FhLdf kl/0ft ug{ ;Sg]

jf g;Sg] u/L hf/L u/]sf ;'/If0fkqx? .

-@_ o; a}+sn] :jLs[lt lbPdf afx]s wf/sn] cfˆgf] OR5f cg'?k e'QmfgL k|fKt ug{ g;Sg] u/L

hf/L u/]sf pks/0fx? .

t/, s'g} Ps Ohfhtkqk|fKt ;+:yfn] hf/L u/]sf] xfOla|8 k'FhL pks/0fx? (Hybrid Capital

Instruments_ cGo Ohfhtkqk|fKt ;+:yfn] wf/0f -vl/b_ ug{ kfpg] 5}g .

-3_ ;'/If0f g/flvPsf] ;xfos cfjlws C0f (Subordinated Term Debt)

% jif{eGbf a9L e'QmfgL cjlw ePsf], lgIf]kstf{x?eGbf k5fl8 dfq e'QmfgL kfpg] u/L s'g} klg

;'/If0f g/fvL hf/L u/]sf C0fkqx? / ;Lldt e'QmfgL cjlw ePsf lkmtf{ x'g ;Sg] cu|flwsf/

z]o/x? o; cGtu{t ;dfj]z x'g]5g\ . oL pks/0fx?sf] 36\bf] d"NonfO{ hgfpg n3'ljQ ljQLo

;+:yfn] o:tf pks/0fx?sf] d"Nodf kl5Nnf] % jif{b]lv sDtLdf la; k|ltztn] 36fpFb} n}hfg' kg]{5 .

s'g} n3'ljQ ljQLo ;+:yfn] nfdf] cjlwkl5 jf ljleGg r/0fx?df ;fwf/0f z]o/df kl/0ft x'g] jf

tf]lsPsf zt{x? k'/f u/]/ dfq lkmtf{ x'g] zt{df o:tf] pks/0f hf/L u/]sf] cj:yfdf ;fwf/0f

z]o/df kl/0ft ePsf] /sd r'Qmf k'FhLdf / z]o/df kl/0ft gePsf] /sd o; cGtu{t /fvL k'/s

k'FhLdf u0fgf ug{ ;lsg]5 .

t/, o:tf pks/0fx? hf/L ubf{ cfˆgf] k|fylds k'FhLsf] krf; k|ltzteGbf a9L /sd p7fpg kfOg]

5}g .

-ª_ nufgL ;dfof]hg sf]if

lgb]{zg g+= * cGtu{t v8f ePsf] nufgL ;dfof]hg sf]ifsf] /sd k'/s k'FhL jfkt u0fgf ug{

;lsg]5 .

-r_ ;6xL ;dLs/0f sf]if

ljb]zL ljlgdosf] df}Hbft x'g] n3'ljQ ljQLo ;+:yfn] sfod u/]sf] ;6xL ;dLs/0f sf]ifsf] /sd

k'/s k'FhL k|of]hgsf nflu u0fgf ug{ ;lsg]5 .

!=$ k'FhLsf]if u0fgf ug]{ k|of]hgsf nflu ;DklQnfO{ lgDgfg';f/ ljefhg u/L 5'§f5'§} hf]lvd ef/ k|bfg ul/Psf]

5 . ;DklQ zLif{ssf] /sdnfO{ ef/ lbOPsf] k|ltztn] u'0fg u/L s'n hf]lvd efl/t ;DklQsf] of]u lgsfNg'

kg]{5 .

-s_ jf;nft leqsf ;DklQx?df hf]lvd ef/

jf;nftleqsf zLif{s hf]lvd ef/ -k|ltzt_

gub df}Hbft 0

g]kfn /fi6« a}+sdf /x]sf] df}Hbft 0

g]kfn ;/sf/sf] ;'/If0fkqdf ul/Psf] nufgL 0

g]kfn /fi6« a}+ssf] C0fkqdf u/]sf]] nufgL 0

cfˆg} d'2tL /l;bsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] d'2tL /l;b lwtf] shf{ 0

;/sf/L ;'/If0fkqsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]]] shf{ 0

;/sf/L ;'/If0fkqsf] kfpg' kg]{ Aofh /sd (Accrued Interest) 0

a}+s÷ljQLo ;+:yfx?df /x]sf] df}Hbft÷d'2tL /l;bsf] bfjL (Claims)* 20

dfu]sf] avt k|fKt x'g] /sd (Money at Call) 20

cGt/ a}+s÷;+:yf ;fk6L 20

z]o/, l8j]~r/ Pjd\ aG8df ePsf] nufgL 100

cGo nufgLx? 100

shf{, ;fk6 -s'n /sd_** 100

3

l:y/ ;DklQx? 100

kfpg' kg]{ cGo v'b Aofh /sd -s'n kfpg' kg]{ Aofh – ;/s./L C0fkq tyf jrt kqsf]

Aofh– Aofh d'NtjL_

100

u}/–a}lsË ;DklQ 100

cGo ;a} ;DklQx? -v'b clu|d s/ bflvnf jfx]s_ 100

* PsxKtfsf] clu|d ;"rgfdf lkmtf{ lng ;lsg] u/L :jb]zL a}+s tyf ljQLo ;+:yfdf n3'ljQ ljQLo ;+:yfx?n]

/fv]sf] tLg dlxgf jf ;f] eGbf a9L cjlwsf d'2tL lgIf]k . o; k|of]hgsf] nflu lgIf]k /fVg] ;doeGbf 7Ls

cl3Nnf] qodf;sf] k'FhL kof{Kttf -Capital Adequacy_ sf] cfwf/df tf]lsPsf] k'FhL kof{Kttf sfod u/]sf a}+s

tyf ljQLo ;+:yfdf /flvPsf] d'2tL lgIf]knfO{ dfq dfGotf lbOg]5 .

** d'2tL /l;b, g]kfn /fi6« a}+s C0fkq / ;/sf/L ;'/If0fkqsf] lwtf]df k|jflxt shf{ / cGt/f{li6«o >]l0fs[t a}+ssf]

hdfgtdf k|bfg ul/Psf] shf{ afx]s .

-v_ jf;nft aflx/sf] sf/f]af/df hf]lvd ef/

jf;nft aflx/sf sf/f]af/x? hf]lvd ef/ -k|ltzt_

hdfgt !))

ckl/jTo{ shf{ k|lta4tf (Irrevocable Loan Commitment) !))

cfos/ jfkt ;Defljt bfloTj !))

Acceptance ;lxt cGo ;j} k|sf/sf ;Defljt bfloTjx? !))

r'Qmf jf e'Qmfg x'g afFsL z]o/ nufgL !))

e'QmfgLsf] nflu bfjL k/]sf] hdfgt @))

;+:yfpk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf] bfloTjx? @))

!=% k'FhLsf]if cg'kft lgwf{/0f ;"q

k'FhLsf]if cg'kftsf] lgwf{/0f lgDgfg';f/ ug'{ kg]{5 .

-s_ k|fylds k'FhL cg'kft Ö

k|fylds k'FhL

!)) hf]lvd efl/t ;DklQsf] of]u

-v_ k'FhLsf]if cg'kft Ö

k|fylds k'FhL ± k'/s k'FhL

!)) hf]lvd efl/t ;DklQsf] of]u

hf]lvd efl/t ;DklQsf] of]u Ö jf;nftleqsf s'n hf]lvd efl/t ;DklQ ± jf;nft aflx/sf s'n

hf]lvd efl/t sf/f]af/

!=^ n3'ljQ ljQLo ;+:yfx?n] h'g;'s} avt klg tf]lsPsf] cg'kftdf Go"gtd k'FhLsf]if sfod ug'{ kg]{5 . k|To]s

dlxgfsf] d;fGtsf] ljQLo ljj/0fx?sf] cfwf/df ;+nUg lgb]{zg kmf=g+= !=! / !=@ adf]lhd k'FhLsf]if

;DaGwL ljj/0fx? tof/ u/L cfGtl/s n]vfk/LIfsaf6 k|dfl0ft u/fO{ o; a}+ssf] a}+s tyf ljQLo ;+:yf

lgodg ljefu tyf n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf k|To]s dlxgf ;dfKt ePsf] ldltn] Ps dlxgf

leq k7fO ;Sg' kg]{5 . sy+sbflrt dfl;s ?kdf cfGtl/s n]vfk/LIf0f u/fP/ k]z ug{ g;s]df dfl;s

ljj/0fdf ;f] Joxf]/f v'nfpg' kg]{5 . t/, qodf;sf] cGTosf] ljj/0f eg] clgjfo{?kdf cfGtl/s

n]vfk/LIfsaf6 k|dfl0ft u/fP/ g} k]z ug'{ kg]{5 .

!=& k'FhLsf]if kof{Kt gePsf n3'ljQ ljQLo ;+:yfx?sf] Joj;flos cj:yfaf/] hfgsf/L lng o; a}+sn]

cfjZos 7fg]df d"NofÍg n]vfk/LIf0f -Due Diligence Audit_ u/fpg ;Sg]5 / ;f] jfkt nfUg] vr{

;DalGwt ;+:yfn] g} e'StfgL ug'{ kg]{5 .

!=* k'FhLsf]if ;DaGwL lgb]{zgx?sf] kfngf gePdf b]xfo adf]lhdsf] sf/afxL x'g]5 M

-s_ tf]lsPsf] cg'kftdf k'FhLsf]if sfod ug{ g;s]df k}+tL; lbgleq k'FhLsf]if sfod /xg g;s]sf] sf/0f

tyf k'FhLsf]if kof{Kt agfpg tof/ u/]sf] k'FhL of]hgf jf sfo{qmd ;~rfns ;ldltn] o; a}+s ;dIf

k]z ug'{ kg]{5 . o;/L k]z ul/Psf] k|:tfljt of]hgf jf sfo{qmddf o; a}+sn] tf]s]sf] cjlwleq

k'FhLsf]if sfod ul/;Sg' kg]{ u/L lgb]{zg lbg ;Sg]5 . k'FhLsf]if kof{Kt gePsf] cj:yfdf nfef+z

tyf af]g; z]o/ ljt/0f ug{ kfOg] 5}g .

4

-v_ s'g} cfly{s jif{sf] aLrsf] s'g} cjlwdf tf]lsPsf] cg'kftdf Go"gtd k'FhLsf]if sfod ug{ g;s]sf]

ePtfklg ;f]xL cfly{s jif{sf] cGTodf tf]lsPsf] cg'kftdf Go"gtd k'FhLsf]if sfod ePsf] cfwf/df

gub nfef+z tyf af]g; z]o/ ljt/0f ug{ kfOg] 5}g . of] Joj:yfn] ;f] cfly{s jif{sf] cGTodf jfXo

n]vfk/LIfsaf6 k|dfl0ft ljQLo ljj/0faf6 tf]lsPsf] cg'kftdf Go"gtd k'FhLsf]if sfod ePsf]

cfwf/df :jLs[t k'FhL of]hgf cg';f/sf] af]g; z]o/ 3f]if0ff÷ljt/0f ug{ afwf kg]{ 5}g .

!=( Go"gtd r'Qmf k'FhL ;DaGwdf

!= a}+s÷ljQLo ;+:yf ;+:yfkgf Pjd\ ljQLo sf/f]af/ ug]{ Ohfhtkq ;DaGwL gLltut Pjd\ k|lqmofut

Joj:yf, @)^# -;+zf]wg ;lxt_ df ul/Psf] Joj:yf cg';f/ n3'ljQ ljQLo ;+:yfsf] Go"gtd r'Qmf

k'FhL b]xfo adf]lhd x'g' kg]{5 .

/fli6«o:t/ If]qLo:t/* $–!) lhNnf* !–# lhNnf*

?= !) s/f]8 ?= ^ s/f]8 # ?= @ s/f]8

c/ ?= ! s/f]8

*

sf7df8f}+ pkTosf afx]s . o:tf n3'ljQ ljQLo ;+:yfx?sf] sfo{ If]q÷kl/of]hgf tf]lsPsf lhNnfx?df ;Lldt

/xg] . #

kxf8L If]qsf yk % lhNnfdf ;d]t .

# ljsf; If]qleq ;~rfng x'g] .

@= cf=j= @)&#÷&$ sf] df}lb|s gLltdf pNn]v ePadf]lhd o; a}+saf6 Ohfhtkq k|fKt /fli6«o :t/sf]

yf]s shf{ k|bfg ug]{ n3'ljQ ljQLo ;+:yfx?n] @)&% c;f/ d;fGt;Dd Go"gtd\ r'Qmf k"FhL ?= ^) s/f]8

sfod ug'{kg]{ Joj:yf ul/Psf] 5 .

#= pko'{Qm adf]lhd yf]s shf{ sf/f]af/ ul//x]sf n3'ljQ ;+:yfx¿n] cf=j= @)&$÷&% sf] ljQLo ljj/0f

cg';f/ k|:tfljt af]g; ;]o/nfO{ r'Qmf kF'hL u0fgf ug]{ k|of]hgsf nflu ;dfj]z ug{ ;Sg]5g\ .

$= o; a}+saf6 hf/L ul/Psf lgb]{zgdf h'g;'s} s'/f n]lvPsf] ePtfklg pka'Fbf g+= -@_ df pNn]v u/]

adf]lhd @)&% c;f/ d;fGtleq tf]lsPsf] Go"gtd r'Qmf kF'hL sfod gug]{ n3'ljQ ;+:yfx?nfO{ b]xfo

adf]lhdsf] sf/afxL x'g]5 M

-s_ gub nfef+z jf af]g; ;]o/ 3f]if0ff tyf ljt/0f ug{ /f]s nufpg],

-v_ yk ljQLo ;|f]t ;+sng ug{ /f]s nufpg],

-u_ shf{ k|jfx ug{ /f]s nufpg], /

-3_ zfvf lj:tf/ ug{ /f]s nufpg] .

%= pk a'Fbf g+= # df plNnlvt Joj:yf cg';f/ o; a}+sdf k]z ul/Psf] kF'hL of]hgf ;DalGwt n3'ljQ

;+:yfx?n] ;j{;fwf/0fsf] hfgsf/Lsf] nflu cf–cfˆgf] j]a;fO6df k|sfzg ug'{ kg]{5 .

2= shf{÷;fk^sf] juL{s/)f / shf{ gf]S;fgL ;DaGwL Joj:yf

@=! n3'ljQ ljQLo ;+:yfn] k|jfx u/]sf] shf{÷;fk6sf] ;fFjf jf Aofh e'StfgL x'g' kg]{ efvf gf3]sf] cjlwsf

cfwf/df ;Dk"0f{ shf{ ;fk6nfO{ b]xfo adf]lhd juL{s/0f ug'{ kg]{5 .

-s_ c;n (Pass) M efvf ggf3]sf / ! dlxgf;Dd efvf gf3]sf shf{÷;fk6 .

-v_ ;"Id lgu/fgL (Watch List) M ! dlxgfb]lv a9Ldf # dlxgf;Dd efvf gf3]sf shf{÷;fk6 .

-u_ sd;n (Sub-standard) M # dlxgfb]lv a9Ldf ^ dlxgf;Dd efvf gf3]sf shf{÷;fk6 .

-3_ z+sf:kb (Doubtful) M ^ dlxgfb]lv a9Ldf ! jif{;Dd efvf gf3]sf shf{÷;fk6 .

-ª_ v/fa (Loss) M ! jif{eGbf a9L cjlwn] efvf gf3]sf shf{÷;fk6 .

c;n / ;"Id lgu/fgL df /x]sf shf{nfO{ æ;ls|o shf{Æ (Performing Loan) / sd;n, z+sf:kb tyf

v/fa shf{nfO{ ælgliqmo shf{Æ (Non-performing Loan) elgg]5 .

@=@ o; lgb]{zg adf]lhd juL{s/0f ul/Psf shf{ ;fk6Lsf] nflu aSof}tf ;fFjf /sdsf] cfwf/df b]xfo adf]lhd

shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 M–

shf{ juL{s/0f Go"gtd shf{ gf]S;fgL Joj:yf

5

-s_ c;n ! k|ltzt

-v_ ;"Id lgu/fgL % k|ltzt

-u_ sd;n @% k|ltzt

-3_ z+sf:kb %) k|ltzt

-ª_ v/fa !)) k|ltzt

t/, ;'/If0f ul/Psf shf{x?sf] xsdf o; pka'Fbfdf pNn]v ul/Psf] Joj:yfsf] kRrL; k|ltzt dfq shf{

gf]S;fgL Joj:yf sfod u/] k'Ug] 5 .

l6Kk0fL M c;n tyf ;"Id lgu/fgL shf{sf] nflu ul/Psf] shf{ gf]S;fgL Joj:yfnfO{ æ;fdfGo shf{ gf]S;fgL

Joj:yf (General Loan Loss Provision)Æ / cGo shf{sf] nflu ul/Psf] shf{ gf]S;fgL Joj:yfnfO{

æljz]if shf{ gf]S;fgL Joj:yf (Specific Loan Loss Provision)Æ sf] ?kdf lnOg]]5 .

@=# Ps jif{eGbf a9L ;dosf] nflu shf{ k|jfx ubf{ ls:tfaGbLdf e'QmfgL sfod x'g] u/L k|jfx ug'{kg]{ 5 .

t/, Ps jif{eGbf sd cjlwsf] nflu shf{ k|jfx ubf{ ;d]t ls:tfjGbLdf e'QmfgL sfod x'g] u/L k|jfx

ug{ ;lsg]5 . o;/L Ps jif{eGbf sd cjlwsf] shf{ ls:tfaGbLdf e'QmfgL ug]{ u/L k|jfx ePsf] xsdf

b]xfoadf]lhd shf{ gf]S;fgL Joj:yf sfod ug'{kg]{ 5 .

-s_ ls:tf /sd ! jif{eGbf sd cjlwn] efvf gf3]sf] cj:yfdf To:tf] ls:tf /sdnfO{ dfq ;DalGwt

ju{df juL{s/0f u/L shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 . t/, ;+:yfn] ;Dk"0f{ shf{ /sdnfO{ g}

;f]xL ju{df juL{s/0f ug{ rfx]df of] Joj:yfn] jfwf k'u]sf] dflgg] 5}g .

-v_ ls:tf /sd ! jif{eGbf j9L cjlwn] efvf gf3]sf] cj:yfdf ;Dk"0f{ shf{ /sdnfO{ g} v/fa shf{df

juL{s/0f u/L shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .

@=$ shf{ k|jfx ubf{ Psf3/ kl/jf/sf ;b:osf] gfddf ePsf] lwtf] afx]s cGo JolQm÷;+:yfsf] gfddf ePsf]

lwtf]df dfq k|jflxt shf{nfO{ o; lgb]{zg adf]lhd juL{s/0f u/L c;n, sd;n / z+sf:kb shf{df kg]{

eP ;f] ju{df tf]lsPsf] k|ltztsf] cltl/Qm aL; k|ltzt ljGb'n] yk shf{ gf]S;fgL Joj:yf sfod ug'{kg]{

5 .

@=% ;+:yfn] rfx]df dflyNnf] ju{sf] shf{ ;fk6x?nfO{ tNnf] ju{df juL{s/0f ug{ s'g} aGb]h nufOPsf] 5}g .

pbfx/0fsf nflu sd;n shf{nfO{ z+sf:kb jf v/fa shf{df / z+sf:kbnfO{ v/fa shf{df juL{s/0f ug{

kfOg] 5 .

@=^ v/fa shf{ ;DaGwL yk Joj:yf

efvf gf3]sf] jf ggf3]sf] s'g} klg shf{df b]xfosf] s'g} s}lkmot b]lvPdf To:tf] shf{ tyf ;fk6nfO{ v/fa

shf{df juL{s/0f ug'{ kg]{5 M–

-s_ ;'/If0fsf] ahf/ d"Non] shf{sf] ;'/If0f x'g g;Sg] ePdf,

-v_ C0fL 6f6 kN6]df jf 6f6 kN6]sf] 3f]if0ff ePdf,

-u_ C0fL x/fPdf jf ufoj ePdf,

-3_ kl/of]hgf÷Joj;fo ;~rfng x'g] cj:yf g/x]df, kl/of]hgf jf Joj;fo ;~rfngdf gePdf,

-ª_ C0fL shf{ ;"rgf s]Gb|sf] sfnf];"rLdf /x]sf] hfgsf/L ePsf] cj:yfdf,

@=& shf{ gf]S;fgL Joj:yfnfO{ b]xfosf] cj:yf afx]s ;dfof]hg ug{ kfOg] 5}g M–

-s_ shf{ ckn]vg ePdf jf

-v_ shf{sf] e'QmfgL ls:tfjGbL jf cf+lzs ?kdf eO{ shf{ juL{s/0f cg'?ksf] shf{ gf]S;fgL Joj:yf

sfod ubf{ e'QmfgL ePsf] xb;Ddsf] shf{ jfkt ul/Psf] shf{ gf]S;fgL Joj:yfnfO{ Write back u/L ;dfof]hg ug{ ;lsg] .

@=* e'QmfgL tflnsf ;DaGwdf

shf{ k|jfx ubf{ ;f] sf] ;fFjf Aofh c;'n x'g] e'QmfgL tflnsf C0fLnfO{ pknAw x'g] Joj:yf ldnfpg' kg]{5

. shf{ k|jfx u/]sf] ls:tf c;'nL ;DaGwL sfo{tflnsf lgdf{0f ubf{ ls;fgn] pTkfbg ug]{ afnL leq\ofpg]

;do jf cfo cfh{g x'g] ;do / shf{sf] ls:tf e'QmfgL ug]{ ;do aLr ;s];Dd tfnd]n ldNg] lsl;dn]

To:tf] sfo{ tflnsf lgdf{0f ug'{ kg]{5 .

6

@=( ls:tfaGbLdf r'Qmf x'g] u/L shf{ k|jfx ubf{ u|]; cjlw lbg] glbg] ;DaGwdf :ki6 Joj:yf u/L nfu' ug'{

kg]{5 .

@=!) u}/–a}+lsË ;DklQsf] gf]S;fgL Joj:yf / lnnfd laqmL ;DaGwdf

-s_ n3'ljQ ljQLo ;+:yfx?n] ;sf/ u/]sf] u}/–a}+lsË ;DklQdf ;sf/ u/]s} ldltb]lv zt–k|ltzt

gf]S;fgL Joj:yf sfod ug'{ kg]{5 .

-v_ u}/–a}+lsË ;DklQ laqmL ePsf] cj:yfdf tTsfn To:tf] ;DklQsf nflu v8f ul/Psf] gf]S;fgL Joj:yfsf]

cfjZos lx;fjldnfg ug{' kg]{5 .

-u_ lwtf] ;'/If0fnfO{ u}/–a}+ls+Ë ;DklQsf] ?kdf ;sf/ ubf{ tyf ;sf/ u/]sf] u}/– a}+ls+Ë ;DklQ lnnfd laqmL

ug]{ ;DaGwdf b]xfo adf]lhd ug'{ kg]{5 M

-!_ cfˆgf] ;+:yfsf] gfddf /x]sf] u}/–a}+lsË ;DklQsf] lnnfd ug'{k"j{ :jtGq d"NofÍgstf{af6 d"NofÍg

u/fpg' kg]{5 . clws÷Go"g d"NofÍg u/fpg kfOg] 5}g .

-@_ cfly{s k|zf;g ljlgodfjnLdf lwtf] ;'/If0f÷u}/–a}+ls+Ë ;DklQ lnnfd ;DaGwdf kf/bzL{ / :ki6

Joj:yf u/L n3'ljQ ljQLo ;+:yfsf] lxt ;+/If0f x'g] u/L laqmL ug'{ kg]{5 .

-#_ o;/L u}/–a}+lsË ;DklQ ;sf/ u/L ln+bf lnnfd x'g g;s]sf] ;'/If0f jfkt /flvPsf] ;Dk"0f{

;DklQnfO{ g} lng' kg]{5, cf+lzs ?kdf dfq lng kfOg] 5}g .

-$_ o;/L ;sf/ u/L lnPsf] ;DklQnfO{ oyf;Dej l56f] laqmL ug'{ kg]{5 . n3'ljQ ljQLo ;+:yfsf]

cfˆg} k|of]hgsf nflu cfjZos ePdf ;f] sf] pkof]usf nflu ;~rfns ;ldltaf6 :jLs[t u/fO{

o; a}+snfO{ ;d]t hfgsf/L u/fpg' kg]{5 .

-%_ u}/–a}+lsË ;DklQsf] ?kdf n3'ljQ ljQLo ;+:yfn] ;sf/ u/]sf] ;DklQ lwtf] ;'/If0f wgL -u}/–

a}+lsË ;DklQdf cfpg' cl3sf] wgL_ nfO{ lkmtf{ ubf{ u}/–a}+lsË ;DklQ n]vfÍg ubf{sf] d"Nodf

g36\g] u/L ;DalGwt ;+:yf / ;DalGwt ;'/If0f wgL aLrsf] cfk;L jftf{åf/f ;DalGwt ;'/If0f

wgLnfO{ dfq lwtf]÷;'/If0f lkmtf{ ug{ eg] of] lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g .

@=!! lgIf]k /fVg tyf shf{sf] sf/f]af/ ug{] ;DaGwdf

a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# afx]s cGo k|rlnt sfg'g adf]lhd lgIf]k kl/rfng tyf shf{sf]

sf/f]af/ ul//x]sf ;+:yfx?df lgIf]k /fVg tyf shf{sf] sf/f]af/ ug{ kfOg] 5}g . t/, yf]s shf{ sf/f]af/ ug]{

n3'ljQ ljQLo ;+:yfsf] xsdf eg] pko{'Qm Joj:yf nfu' x'g] 5}g .

@=!@ lwtf] km's'jf ;DaGwdf

cfk'mn] u/]sf] shf{ nufgL adf]lhd c;'n pk/ ug'{ kg]{ ;Dk"0f{ /sd c;'n eO{ ;s]kl5 ;'/If0f jfkt

/flvPsf] lwtf] tTsfn k'ms'jfsf] nflu ;DalGwt sfof{nodf n]vL k7fpg' kg]{5 .

@=!# shf{ ;fk6sf] juL{s/0f ljj/0f k7fpg] ;DaGwdf

cfly{s jif{sf] c;f]h, k';, r}t / c;f/ d;fGtdf shf{ juL{s/0f u/L ;+nUg lgb]{zg kmf=g+= @=! cg';f/sf]

ljj/0fx? qodf; ;dfKt ePsf] !% lbgleq o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt

;'kl/j]If0f ljefudf k7fpg' kg]{5 . ;fy}, ;DalGwt n3'ljQ ljQLo ;+:yfn] ;+nUg lgb]{zg kmf=g+= @=@

adf]lhdsf] ljj/0fnfO{ q}dfl;s ?kdf tof/ u/L /fVg'kg]{ 5 .

3= shf{÷;fk^ / nufgLsf] ;Ldf

#=! yf]s shf{ sf/f]af/ ug]{ n3'ljQ ljQLo ;+:yfnfO{ b]xfo adf]lhdsf] shf{ ;Ldf sfod ul/Psf] 5 .

yf]s sf/f]af/ ug]{ n3'ljQ ljQLo ;+:yfn] Pp6} u|fxs, kmd{, sDkgL, ;+:yf jf cfk;L ;DaGw ePsf

u|fxsx?sf] ;d"xnfO{ k|bfg ul/g] shf{sf] ;Ldf k|fylds k'FhLsf] a9Ldf @% k|ltzt sfod ul/Psf] 5 .

o; k|of]hgsf] nflu cfk;L ;DaGw ePsf u|fxsx?sf] ;d"xnfO{ b]xfosf cj:yfdf Pp6} ;d"x dflgg]5 .

;+:yfn] Pp6f u|fxs jf cfk;L ;DaGw ePsf u|fxsx?sf] clen]v cw{jflif{s ?kdf tof/ u/L Ps

dlxgfleq o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu tyf n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf

k7fpg' kg]{5 .

7

-s_ s'g} ;+:yfn] csf]{ ;+:yfsf] kRrL; k|ltzt jf ;f]eGbf a9L z]o/ jf lgoGq0f lnPsf] jf sfod eP To:tf

b'j} ;+:yfx?,

-v_ Ps} ;d"xsf egL cfj4 /x]sf kmd{, ;+:yf jf To:tf ;d"xsf ;b:ox?,

-u_ v08 -v_ adf]lhd Pp6f u|fxsn] csf]{ u|fxs jf ;+:yfnfO{ hdfgt lbPsf] eP To:tf ;+:yfx?,

-3_ Ps cfk;df JolQmut hdfgL lbO{ Cross Guarantee /x]sf] 5 eg] To:tf] hdfgL lbg]÷lng] JolQmx?,

-ª_ ;+:yf ;~rfng, lgoGq0f jf Joj:yfkgdf k|ToIf ;+nUg JolQm jf lghsf] Psf3/df a;f]af; u/L cfPsf

jf 5'§fleGg ePsf klt jf kTgL, 5f]/f, 5f]/L, wd{k'q, wd{k'qL, afa', cfdf, ;f}t]gL cfdf / cfk"mn]

kfngkf]if0f ug'{ kg]{ bfh', efO, tyf lbbL, alxgL .

#=@ v'b|f shf{ sf/f]af/ ug]{ n3'ljQ ljQLo ;+:yfnfO{ b]xfo adf]lhdsf] shf{ ;Ldf sfod ul/Psf] 5 .

-s_ ljkGg tyf Go"g cfo ePsf JolQmnfO{ ;fd'lxs hdfgLdf n3' pBd jf Joj;fo ;~rfng ug{ k|lt ;d"x

;b:o a9Ldf tLg nfv ?k}of ;Dd n3'shf{ pknJw u/fpg ;lsg] 5 . ljut b'O{ jif{b]lv shf{ pkef]u

u/L c;n ju{df k/]sf ;d"x ;b:osf] xsdf kfFr nfv ?k}of ;Ldf sfod ul/Psf] 5 .

-v_ gjLs/0fLo pmhf{ k|ljlw cGtu{t Solar Home Systems /÷jf Bio-gas k|of]hgsf] nflu k|lt kl/jf/

a9Ldf ?= b'O{ nfv ;Ddsf] n3'shf{ pknAw u/fpg ;lsg] 5 .

-u_ ljkGg tyf Go"g cfo ePsf JolQmnfO{ :jLsf/of]Uo lwtf] lnO{ n3' pBd jf Joj;fo ;~rfng ug{ k|lt

;d"x ;b:o a9Ldf ?= kfFr nfv ?k}of;Dd n3'shf{ pknAw u/fpg ;lsg] 5 . ljut b'O{ jif{b]lv shf{

pkef]u u/L c;n ju{df k/]sf ;d"x ;b:osf] xsdf ;ft nfv ?k}ofF ;Ldf sfod ul/Psf] 5 . ;fy},

UffpFkflnsfl:yt n3'ljQ ljQLo ;+:yfsf sfo{nox?n] :jLsf/of]Uo lwtf] lnO{ ;d"xdf cfj4 ePsf tyf

gePsf JolQmx?nfO{ n3'pBd ;~rfng ug{ ?= bz nfv;Dd shf{ k|bfg ug{ ;lsg]5 .

t/, o; cl3 :yfgLo tx k'g/;+/rgfsf qmddf uf=lj=;=jf6 gu/kflnsf÷ pk–

dxfgu/kflnsf÷dxfgu/kflnsfdf ?kfGt/0f ePsf :yfgdf a;f]jf; ug]{ C0fLx?nfO{ k|jflxt shf{sf]

xsdf ;fljss} e'QmfgL tflnsf adf]lhd shf{ e'QmfgL ug{ o; Aoj:yfn] jfwf k'u]sf] dflgg] 5}g .

-3_ ;d"xdf cfj4 gePsf ljkGg tyf Go"g cfo ePsf JolQmnfO{ kof{Kt lwtf] lnO{ a9Ldf ?= tLg

nfv;Ddsf] n3'shf{ k|bfg ug{ ;lsg] 5 .

-ª_ lwtf] lnO{ k|jfx ul/g] ;a} lsl;dsf] shf{ s'n shf{sf] a9Ldf Ps ltxfO{ eGbf a9L x'g x'g] 5}g .

-r_ Psf3/ kl/jf/sf s'g} ;b:on] lnPsf] n3'shf{ pko'Qm sf/0f ;lxt ;f]xL Psf3/ kl/jf/sf cGo

;b:osf] gfddf x:tfGt/0f÷kl/jt{g ug{ ;lsg] 5 .

-5_ Pp6f lwtf]sf cfwf/df PseGbf al9 JolQmnfO{ shf{ k|jfx ug{ kfOg] 5}g .

-h_ n3'ljQ ljQLo ;+:yfx?n] n3'shf{ k|jfx ubf{ ;d"xdf cfj4 u/fpg] Joj:yfnfO{ k|fyldstf lbg] u/L

sfo{ljlw tof/ u/L ;f]sf] k|efjsf/L sfof{Gjog ug]{ u/fpg] Joj:yf ldnfpg' kg]{ 5 .

-em_ lagf lwtf] ;fd'lxs hdfgLdf jf lwtf]sf ;'/If0fdf n3'shf{ k|bfg ubf{ Ps C0fLn] PseGbf a9L

n3'ljQ ljQLo ;+:yfaf6 shf{ lnP÷glnPsf] (Multiple Banking) PsLg u/L o; Joj:yf adf]lhdsf]

Psn u|fxs shf{ ;Ldf ggf£g] u/L dfq shf{ k|bfg ug'{ kg]{5 . o; k|of]hgsf nflu cGo ljQLo

;+:yfaf6 n3'ljQ shf{ lnP÷glnPsf] ;DaGwdf C0fLsf] :j3f]if0ff u/fO{ lnPsf] eP ;f]sf] ljj/0f

;d]t lng'kg]{5 . Psn u|fxs ;Ldf gf£g] u/L shf{ k|bfg ul/Psf] cj:yfdf shf{ k|jfx ug]{ kl5Nnf]

n3'ljQ ljQLo ;+:yfn] ;Ldf eGbf a9L k|jfx ePsf] shf{ /sddf ;t k|ltzt shf{ gf]S;fgL Joj:yf

sfod ug'{ kg]{ 5 .

:ki6Ls/0f

o; pkbkmfsf] k|of]hgsf] nflu æn3' pBdÆ eGgfn] !) hgf eGbf sd JolQm sfddf ;+nUg eO{ ;~rflnt

x'g] cfod"ns Joj;fo ;Demg' k5{ .

#=# /fli6«o:t/ afx]ssf cGo n3'ljQ ljQLo ;+:yfn] :jLs[t ef}uf]lns sfo{If]q aflx/ shf{ k|jfx ug{ kfOg]

5}g .

#=$ clws]lGb|t hf]lvd (Concentration Risk) Go"gLs/0f ug{] Joj:yf

8

o; a'Fbfdf pNn]v ul/Psf] ;Ldf eGbf a9L shf{ k|bfg u/]df To;af6 pTkGg x'g] clws]lGb|t hf]lvd

vfDgsf] nflu ;LdfeGbf a9L k|bfg ul/Psf] shf{sf] zt–k|ltzt yk shf{ gf]S;fgL Joj:yf (Loan Loss

Provision) sfod ug'{ kg]{5 .

4= n]vf gLlt tyf ljQLo ljj/)fx?sf] (fFrf ;DaGwL Joj:yf

$=! ljQLo ljj/0f ;DaGwL dfu{bz{g

n3'ljQ ljQLo ;+:yfx?n] b]xfo adf]lhdsf] dfu{bz{gleq /xL ljQLo ljj/0fx? tof/ ug'{ kg]{5 .

s= cfly{s jif{sf] kl/efiff

;fpg ! ut]b]lv c;f/ d;fGt;Ddsf] cjlwnfO{ cfly{s jif{sf] ?kdf dfGg' kg]{5 . t/ ;+:yfkgf ePsf]

jif{sf] nflu ;+:yfkgf ePsf] ldltb]lv c;f/ d;fGt;Ddsf] cjlwnfO{ cfly{s jif{ dfGg' kg]{5 .

v= g]kfn /fi6« a}+sn] tf]s]sf] 9fFrfnfO{ j}wflgs 9fFrf (Statutory Form) sf] ?kdf lng' kg]{

n3'ljQ ljQLo ;+:yfx?n] cfˆgf] jf;nft / gfkmf–gf]S;fg lx;fj, gub k|jfx ljj/0f / cGo cg';"rL

tyf ljj/0fx? o; a}+sn] tf]lslbPsf] 9fFrf / tl/sf cg';f/ tof/ ug'{ kg]{5 . o;k|sf/ tof/ ul/Psf]

ljj/0f ;fn tdfd ePsf] $ -rf/_ dlxgfleq n]vfk/LIf0f ;DkGg u/fpg' kg]{5 .

u= k|rlnt n]vf dfkb08sf] cg'z/0f ug'{ kg]{

o; a}+ssf] lgb]{zgdf tf]lsPs]f cj:Yffdf afx]s ljQLo ljj/0fx? g]kfn n]vf dfkb08 (NAS) cg';f/

tof/ ug'{ kg]{5 . g]kfn n]vf dfkb08n] ;dfj]z gu/]sf If]qx?df cGt/{fli6«o n]vf dfkb08

(IAS/IFRS) nfO{ cfwf/sf] ?kdf lng' kg]{5 .

3= ljQLo ljj/0fx? k|sfzg ug'{ kg]{

sfg'gL Joj:yf / tf]lsPsf] cjlwleq n]vfk/LIf0f ;DkGg eO;s]kl5 ;+nUg lgb]{zg kmf=g+=3 $=!

adf]lhdsf] jf;nft, gfkmf–gf]S;fg lx;fj / gub k|jfx ljj/0fsf ;fy} oL ljQLo ljj/0fx?;Fu

;DalGwt ;a} cg';"rL tyf ljj/0fx? jflif{s k|ltj]bg k'l:tsfdf k|sflzt ug{' kg{]5 . ;fy},

;j{;fwf/0fsf] hfgsf/Lsf] nflu jf;nft, gfkmf–gf]S;fg lx;fj, gub k|jfx ljj/0f / o; lgb]{zgsf]

k'FhLsf]if tflnsf -cg';"rL g+=$=@$÷$=@$ -s__ / k|d'v ;"rsfÍ -cg';"rL g+= $=@%_ cg';f/sf]

ljj/0f /fli6«o:t/sf ;+:yfsf] xsdf /fli6«o:t/ / If]qLo:t/sf ;+:yfsf] xsdf If]qLo jf lhNnf:t/sf

klqsfdf cfly{s jif{ ;dfKt ePsf] gf} dlxgfleq clgjfo{?kdf k|sflzt ug'{ kg]{5 . ;fy}, ;Dk"0f{

jflif{s k|ltj]bgnfO{ cfˆgf] j]j;fO6df cBfjlws ug'{ kg]{5 .

o; a}+ssf] lgb]{zg adf]lhd o; a}+ssf] ljleGg ljefu tyf sfof{nox?df k]z ug'{ kg]{ ljleGg tYofÍ

kmf/fdx? tyf k|sfzg ug'{ kg]{ u/L tf]lsPsf ljj/0f ;DaGwL cGo s'g} klg lgb]{zgnfO{ o; lgb]{zgn]

afwf k'¥ofPsf] dflgg] 5}g .

-1_ ;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 /fli6«o:t/sf ;+:yfsf] xsdf /fli6«o:t/ / If]qLo:t/sf ;+:yfsf] xsdf

If]qLo jf lhNnf:t/sf b}lgs klqsfdf clgjfo{ ?kdf k|sflzt u/L ;f]sf] Ps k|lt a}+s tyf

ljQLo ;+:yf lgodg ljefu / n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefunfO{ ;d]t pknAw u/fpg'

kg]{5 . -;+nUg g]=/f=a}+s lgb]{zg kmf=g+= 3 $=@_

-@_ q}dfl;s ljQLo ljj/0f k|sfzg ubf{ clgjfo{ ?kdf cfGtl/s n]vfk/LIfsaf6 k|dfl0ft u/fP/

dfq k|sfzg ug{' kg]{5 .

-#_ x/]s cfly{s jif{sf] cGTodf ;DalGwt ;+:yfsf] ckl/is[t ljQLo ljj/0f / n]vfk/LIf0f ePsf]

ljQLo ljj/0faLr b]lvPsf] cGt/ ;DaGwdf sf/0f v'nfO{ tflnsfs} ?kdf ;+:yfsf] jflif{s

k|ltj]bgsf] cnUu} kfgfdf ;+nUg g]=/f=a}+s cg';"rL $=@( sf] 9f+rfdf k|sflzt ug{' kg{]5 .

-$_ ljQLo ljj/0f k|sflzt ubf{ pQm cjlwsf] sd{rf/L af]g;, cfos/ Joj:yf nufotsf ;Dk"0f{

vr{x?nfO{ ;dfj]z u/]/ dfq k|sflzt ug'{ kg{]5 .

9

-%_ ;j{;fwf/0fsf] hfgsf/Lsf] nflu ckl/is[t ljQLo ljj/0f k|sfzg ubf{ æ;'kl/j]If0f ug]{ lgsfo

tyf jfXo n]vfkl/Ifsn] yk÷36 ug{ lgb]{zg lbPdf kl/is[t ljQLo ljj/0fdf km/s kg{ ;Sg]5Æ

eGg] Joxf]/fsf] k'm6gf]6 /fvL k|sfzg ug{' kg]{5 .

-6_ P]g, gLlt, lgod tyf lgb{]zgdf :ki6 ul/Psf ljifodf ;d]t ljQLo ;+:yfsf] Joj:yfkgn]

;dod} ;dfof]hg gu/L ljQLo ljj/0fdf km/s k/]sf] cj:yfdf ;DalGwt ;+:yfnfO{ cfjZos

sf/afxL ul/g]5 .

ª= cfGtl/s k|of]hgsf] lgldQ n]vf /fVg]

o; lgb]{zgn] ;DalGwt n3'ljQ ljQLo ;+:yfx?sf] cfGtl/s k|of]hgsf] lgldQ tof/ ul/g] cGo n]vf

ljj/0fx?nfO{ afwf k'¥ofPsf] dflgg] 5}g .

r= g]kfn /fi6« a}+sn] tf]s]sf] 9fFrf / zLif{sdf s'g} kl/jt{g ug{ gkfOg]

jf;nft tyf gfkmf–gf]S;fg lx;fjsf] ;fy} cg';"rLx?df tf]lsPsf] s'g} zLif{s cGtu{t /sd g/x]sf]

eP tfklg ;f] zLif{s sfod} /fvL o; a}+sn] tf]s]sf] 9fFrfdf s'g} kl/jt{g ug{ kfOg] 5}g . t/,

cg';"rLx?df pNn]v ePsf] æcGoÆ zLif{sleq /xg] u/L cfjZostfg';f/ c? zLif{sx? ;dfj]z ug{

;lsg]5 .

5= ljQLo ljj/0fx? k]z ug'{ kg]{

cfˆgf] jflif{s lx;fjsf] cfwf/df tof/ kf/]sf] ljQLo ljj/0f jfXo n]vfk/LIfsaf6 k|f/lDes

n]vfk/LIf0f sfo{ ;dfKt ePkl5 tof/ ePsf] k|f/lDes k|ltj]bg, ;f] k|ltj]bg pk/ Joj:yfkgsf]

hjfkm tyf ;f]sf cfwf/df tof/ kfl/Psf] ljQLo ljj/0fx? -jf;nft, gfkmf gf]S;fg lx;fa, gub

k|jfx ljj/0f tyf o; a}+ssf] lgb]{zg cg';f/sf ;Dk"0f{ cg';"rLx?, shf{ gf]S;fgL Joj:yfsf] ljj/0f

;d]t_ cfly{s jif{ ;dfKt ePsf] # dlxgf leq n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf :jLs[ltsf

nflu k]z ug'{ kg]{5 . pQm ljj/0fx?sf cfwf/df o; a}+ssf] u}/–:ynut ;'kl/j]If0faf6 s'g} ;+zf]wg

ug'{ kg]{ ljifodf lgb]{zg ePdf ;f] adf]lhd cfly{s jif{sf] ljQLo ljj/0fdf ;dfof]hg u/L cfly{s jif{

;dfKt ePsf] $ dlxgf leq -Dofb yk ePsf] cj:yfdf a9Ldf yk b'O{ dlxgfleq_ n]vfk/LIf0f sfo{

;DkGg ug'{ kg]{5 . ;fy}, ;dfof]lht ljQLo ljj/0fx?, n]vfk/LIfssf] clGtd k|ltj]bg tyf n+ukmd{

cl86 l/kf]6{ (Long Form Audit Report, LFAR) n]vfk/LIf0f ;DkGg ePsf] !% lbgleq o; a}+ssf]

n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .

jflif{s ;fwf/0f ;efdf :jLs[ltsf] nflu k]z ug]{ k|of]hgfy{ tof/ u/]sf] jflif{s lx;fa (Annual

Accounts) o; a}+ssf] n3'ljQ k|j4{g tyf ;'kl/j]If0fsf] ;xdlt lnP/ dfq ;fj{hlgs ug'{ kg]{5 .

h= u|fxs ;+/If0f sf]if (Client Protection Fund) ;DaGwL Joj:yf

b]xfoadf]lhdsf] /sd C0fLx?sf] lxtdf vr{ ug]{ u/L cnUu} u|fxs ;+/If0f sf]if -Client Protection

Fund_ df hDdf u/L /fVg' kg]{5 M

-!_ d'gfkmf tyf nfef+z

-s_ v'b d'gfkmfsf] ! k|ltzt /sd,

-v_ jflif{s @) k|ltzteGbf a9L nfef+z -gub jf af]g;_ ljt/0fsf] k|:tfj u/]df @)

k|ltzteGbf dflysf] k|:tfljt nfef+zsf] @% k|ltzt /sd

-@_ ;fljssf] Joj:yf adf]lhd lglZrt k|of]hgsf nflu u|fxsaf6 ;+sng ul/Psf] z'Ns ;d]taf6

l;h{gf ul/Psf] n3' ;'/If0f sf]ifdf hDdf ul/Psf] /sd . o; k|of]hgsf nflu cfufdL lbgdf

u|fxsaf6 o; k|sf/sf] z'Ns÷/sd p7fpg kfO{g] 5}g .

u|fxs ;+/If0f sf]if -Client Protection Fund_ df hDdf ePsf] /sd C0fLx?sf] ;fd"lxs lxt x'g] sfo{

ug{, ;d:ofdf k/]sf C0fLsf] Joj;fosf] ;'/If0f Pjd\ k'g:yf{kgf ug{ tyf u|fxsx?sf] lzIff / Ifdtf

ljsf;df pkof]u x'g] u/L dfq vr{ ug'{ kg]{5 . To:tf] sf]ifsf] /sdnfO{ Earmark u/L 5'§} nufgL

ug'{kg]{ 5 . o; k|of]hgsf] nflu n3'ljQ ljQLo ;+:yfn] cfˆgf] ;~rfns ;ldltaf6 5'§} sfo{ljlw

kfl/t u/fO{ nfu" ug'{ kg]{5 .

10

em= ;xfos sDkgLsf] ?kdf :yfkgf ePsf n3'ljQ ljQLo ;+:yfn] cfˆgf] d'Vo sDkgL;Fu x'g] sf/f]af/nfO{

cfˆgf] ljQLo ljj/0fsf] n]vf ;DaGwL l6Kk0fL (Notes to Accounts) df ;DalGwt kIfaLr x'g] sf/f]af/

zLif{s cGt{ut v'nfpg kg]{5 .

$=@ k|d'v n]vf gLltx?

n3'ljQ ljQLo ;+:yfx?n] ckgfpg' kg]{ n]vf gLltx?sf] ;DaGwdf b]xfo adf]lhd Joj:yf ul/Psf] 5 M

s= n]vf gLlt k|sflzt ug'{ kg]{

;+:yfsf] n]vf gLlt ;fdfGo n]vf l;4fGt / a}+lsË Joj;fodf k|rlnt n]vf gLlt tyf g]kfn n]vf

dfkb08 (NAS) tyf cGt/f{li6«o dfkb08nfO{ ;d]t cfwf/ dfgL tof/ ul/Psf] x'g' kg]{5 . ljQLo

ljj/0fx? tof/ ug]{ l;nl;nfdf Joj:yfkgn] ckgfPsf k|d'v n]vf gLltx?nfO{ cg';"rL $=@^ df

;dfj]z u/L jflif{s k|ltj]bgdf k|sflzt ug'{ kg]{5 .

v= n]vf gLlt cGtu{t v'nfpg tf]lsPsf zLif{sx?sf] ;+lIfKt JofVof

!= x|f;s§f gLlt

n3'ljQ ljQLo ;+:yfn] ;fdfGotM :jLsfo{ n]vf l;4fGt (Generally Accepted Accounting

Principles) adf]lhdsf] s'g} klg x|f;s§f gLlt ckgfpg ;Sg]5 . t/, h'g gLlt ckgfOPsf] xf],

To;af/] n]vf gLltdf :ki6 hfgsf/L lbg' kg]{5 . k|rlnt sfg'gsf] clwgdf /xL x|f;s§f b/

sfod ug]{ clwsf/ ;DalGwt ;+:yfsf] Joj:yfkgdf /xg]5 .

@= cfos/ Joj:yf gLlt

gfkmf–gf]S;fg lx;fjdf n]lvPsf] vr{x?dWo] s'g} s'g} vr{ /sdx? cfos/ P]g tyf lgodfjnL

cg';f/ cf+lzs jf k'/} ?kdf 5'6 gkfpg] x'g;Sg], ;fy} s'g} cfodf cfos/ 5'6 lbOPsf] x'g ;Sg]

cflb sf/0fn] ubf{ gfkmf–gf]S;fg lx;fjn] b]vfPsf] v'b d'gfkmf / s/ of]Uo d'gfkmf (Taxable

Profit) df km/s kg{ ;Sb5 . t;y{, cfos/ d"NofÍgsf] nflu n3'ljQ ljQLo ;+:yfn] v'b

d'gfkmfdf cfos/ P]g / ;f] P]g cGtu{t ag]sf] lgodfjnL adf]lhd vr{, cfDbfgLdf cfjZos

yk36 u/L cnUu} s/of]Uo cfDbfgL lgwf{/0f ug'{ kg]{5 . ;f]xL cg';f/ x'g] /sdsf] cfos/

Joj:yf ug]{ gLlt lnO{ n]vf gLlt cGtu{t hfgsf/L lbg' kg]{5 .

#= nufgL ;DaGwL gLlt

nufgL ;DaGwL lgb]{zg adf]lhd nufgL d"NofÍg gLlt ckgfpg' kg]{5 .

$= ;6xL 36a9 ;dfof]hg gLlt

ljb]zL d'b|f;Fu ;DalGwt ;DklQ, bfloTj tyf ;6xL 36a9 cfDbfgL tyf vr{x?sf] n]vfÍg ug]{

tl/sfnfO{ n3'ljQ ljQLo ;+:yfsf] n]vf gLlt cGtu{t v'nfpg' kg]{5 . ljb]zL d'b|f sf/f]af/af6

x'g] cfDbfgLdWo] vl/b laqmLaf6 x'g] gfkmf÷gf]S;fg (Trading Profit/Loss) / ljb]zL d'b|fsf]

k'g/d"NofÍgaf6 x'g] gfkmf÷gf]S;fg (Revaluation Gain/Loss) sf] :ki6 b]lvg] u/L 5'§f5'§} n]vf

/fVg' kg]{5 . n3'ljQ ljQLo ;+:yfn] ljb]zL ljlgdo b/df x'g] kl/jt{gsf] cfwf/df sDtLdf

k|To]s d;fGtdf æ;6xL 36a9 lx;fjÆ nfO{ ;dfof]hg ug'{ kg]{5 / k|To]s ;fntdfddf

;dfof]lht v'b k'g/d"NofÍg gfkmf–gf]S;fgsf] olsg ug'{ kg]{5 . ;fntdfddf k'g/d"NofÍg

gf]S;fg ePdf gfkmf–gf]S;fg lx;fjdf vr{ hgfpg' kg]{5 . olb ;dfof]lht v'b k'g/d"NofÍg

/sd gfkmf ePdf ;f]nfO{ gfkmf–gf]S;fg lx;fjdf cfDbfgL hgfO{ pQm gfkmfsf] sDtLdf @%

k|ltzt /sd gfkmf–gf]S;fg afF8kmfF8 lx;fj dfkm{t\ ;6xL 36a9 sf]if lx;fjdf ljlgof]lht ug'{

kg]{5 .

%= u}/–a}+lsË ;DklQsf] n]vfÍg gLlt

s'g} shf{ c;'nL gePdf ;'/If0fdf /x]sf] lwtf] a]rlavg u/L afFsL ;fFjf / Aofh p7fpg ;Sg]5

. ;+:yfn] shf{ c;'n ug]{ l;nl;nfdf lwtf] lnnfdL ubf{ lnnfd laqmL gePdf cfk}+mn] ;sf/ ug{

;Sg]5 . ;sf/ ubf{ lwtf]sf] k|rlnt ahf/ d"No jf lwtf] ;sf/ ug{ cl3Nnf] lbg ;Ddsf] ;Dk"0f{

n]gf /sddWo] h'g sd x'G5 ;f]xL d"Nodf d"NofÍg ug'{ kg]{5 . olb lwtf]sf] ahf/ d"No shf{sf]

11

n]gf /sd eGbf sd ePdf sd ePhlt /sd ;f]xL cfly{s jif{df gfkmf÷gf]S;fg lx;fjdf vr{

n]vL ;f]xL Joxf]/f n]vf gLltdf pNn]v ug'{ kg]{5 .

t/, o;/L d"NofÍg ubf{ To:tf] u}/–a}+lsË ;DklQ jfktsf] /sd ;Dk"0f{ ?kdf lx;fj ldnfg

geP;Dd n]gf /sddWo]sf] Aofh /sdnfO{ gfkmf÷gf]S;fg lx;fadf cfDbfgL hgfpg kfOg] 5}g /

To:tf] /sdnfO{ u}/–a}+lsË ;DklQ jfktsf] gf]S;fgL Joj:yfdf ;fg'{ kg]{5 .

^= k'FhLs[t gul/g] ;DklQx? ;DaGwL n]vfÍg gLlt

;+:yfsf] Joj:yfkgn] s'g} lglZrt df]n;Dd kg]{ pks/0f, ;fdfgx? k'FhLs[t gug]{ gLlt lnPsf]

5 eg] ;f] s'/f n]vf gLlt cGtu{t ;dfj]z ug'{ kg]{5 .

&= cfDbfgL÷vr{ n]vfÍg ug]{ gLlt

;+:yfn] s'g} klg cfo÷vr{nfO{ ;fdfGotof k|f]befjL cfwf/ (Accural Basis) df cfo÷vr{

hgfpg' kg]{5 . t/ shf{÷;fk6sf] Aofh cfDbfgL hgfpg] ;DaGwdf gub k|fKtLsf] cfwf/df dfq

hgfpg] Joj:yf ug'{ kg]{5 . o;/L n3'ljQ ljQLo ;+:yfn] cfDbfgL÷vr{ hgfpg] ;DaGwdf

lnPsf] gLltnfO{ cfˆgf] n]vf gLltdf :ki6 v'nfpg' kg]{5 .

*= ;Defljt shf{ gf]S;fgL Joj:yf tyf c;'nL x'g g;Sg] shf{x?sf] ckn]vg gLlt

o; a}+ssf] lgb]{zg cg';f/ ;Defljt shf{ gf]S;fgL Joj:yf sfod /fVg'kg]{] x'Fbf ;f]xL Joxf]/f

n]vf gLltdf v'nfpg' kg]{5 . ;fy} c;'n x'g g;Sg] shf{x?sf] o; a}+sn] lbPsf] lgb]{zgsf]

clwgdf /xL ckn]vg ug]{ / n3'ljQ ljQLo ;+:yfåf/f clVtof/ u/]sf] gLlt ;d]t n]vf gLlt

cGtu{t v'nfpg' kg]{5 . n3'ljQ ljQLo ;+:yfn] shf{ ckn]vg ljlgodsf] cfwf/df /xL ckn]vg

gLlt th'{df ug'{ kg]{5 .

(= shf{sf] ;fFjf tyf Aofh c;'n ug]{ Joj:yf

;DalGwt C0fLaf6 /sd c;'npk/ ubf{ To:tf] c;'n /sddWo]af6 ;j{k|yd c;'n pk/ ug'{kg]{

Aofh /sd ;Dk"0f{ ?kdf c;'npk/ ePkl5sf] cj:yfdf dfq afFsL /sd ;fFjfdf cfjZos lx;fj

ldnfg ug{ ;Sg]5 .

t/ v/fa shf{x?sf] ;Gbe{df pko{'Qm Joj:yf nfu' x'g] 5}g .

!)= cGo gLltx?

pko'{Qm k|d'v n]vf gLltx? afx]s jf;nft / gfkmf–gf]S;fg lx;fjnfO{ a'em\g / ljZn]if0f ug{

;3fp k'Ug] u/L cGo s'g} n]vf gLltsf] hfgsf/L lbg cfjZos b]lvPdf ;f] Joxf]/f ;d]t n]vf

gLltdf pNn]v ug'{ kg]{5 .

$=# n]vf ;DaGwL l6Kk0fLx?

o; cGtu{t sDtLdf lgDg ljifox? ;dfj]z u/L cg';"rL $=@& df jflif{s n]vf ljj/0fx?;Fu k|sflzt ug'{

kg]{5 .

-!_ jif{el/df k|jfx ePsf] shf{ ;fk6, c;'nL ePsf] / ldgfxf ul/Psf] ;fFjf tyf Aofhsf] ljj/0f .

-@_ lgIf]k bfloTj cGtu{t k|To]s zLif{sdf jif{el/df kl/jt{g -k|fKtL, e'QmfgL tyf afFsL_ ePsf] /sd .

-#_ lgIf]k / shf{sf] efl/t cf}ift Aofh b/sf] cGt/ (Weighted Average Interest Rate Spread) .

-$_ ckn]vg x'g afFsL vr{sf] ljj/0f .

-%_ ;+:yfsf] ;DklQ / bfloTj;Fu ;DalGwt sf/f]af/ / jf;nft aflx/sf] sf/f]af/ s'g} Ps JolQm, kl/jf/

jf ;+:yfdf tf]lsPsf] ;LdfeGbf a9L clws]lGb|t ePsf] ljj/0f .

-^_ t/ntf ;DaGwL hf]lvd Go"gLs/0f ug{ n3'ljQ ljQLo ;+:yfn] cfˆgf] bfloTj tyf ;DklQnfO{ e'QmfgL

cjlw (Maturity Period) sf] cfwf/df ljleGg ;do cGt/fndf juL{s/0f ug'{ kg]{ ;DaGwdf o;

a}+sn] lbPsf] lgb]{zg cg'?k ;DklQ / bfloTjsf] juL{s/0f ul/Psf] ljj/0f .

-&_ ;+:yfn] ;'/If0fsf ?kdf cfˆgf] ;DklQ lwtf] /fvL /sd lnPsf] 5 eg] ;f]sf] ljj/0f .

-*_ u}/–a}+lsË ;DklQ ;DaGwL ljj/0f -ut jif{sf], o; jif{ :jLsf/÷laqmL / v'b afFsL /sd_ .

12

-(_ r'Qmf k'FhLdWo] clu|d e'QmfgL k|fKt (Paid in Advance), e'QmfgL k|fKt x'g afFsL (Calls in Arrears) /

hkmt ul/Psf t/ k'gM lgisfzg gul/;s]sf (Forfeited But Not issued) z]o/x? /x]sf] 5 eg] ;f]sf]

ljj/0f .

-!)_ lnhxf]N8 ;DklQdf ut jif{;Dd / o; jif{ ckn]vg (Amortization) ul/Psf] /sdsf] ljj/0f .

-!!_ ljQLo ljj/0fx?nfO{ a'e\mg / ljZn]if0f ug{ ;3fp k'Ug] hfgsf/L lbg cfjZos b]lvPsf cGo

ljj/0f .

-!@_ ;+:yfsf] Ph]G;L df}Hbft eP cjlw cg';f/sf] -! jif{, !–# jif{, # jif{eGbf a9L_ lx;fa ldnfg x'g

afFsL /sdsf] ljj/0f .

5= hf]lvd juL{s/)f ;DaGwL Joj:yf

%=! n3'ljQ ljQLo ;+:yfx?n] cfˆgf] sf/f]af/;Fu ;DalGwt hf]lvdnfO{ cg'udg ug]{ k|of]hgsf] nflu hf]lvdnfO{

b]xfo adf]lhd juL{s/0f ug'{ kg]{5 M–

-s_ t/ntf ;DaGwL hf]lvd .

-v_ Aofhb/ ;DaGwL hf]lvd .

-u_ shf{ tyf nufgL ;DaGwL hf]lvd .

%=@ o; k|of]hgsf] lgldQ ;+nUg lgb]{zg kmf=g+=3 %=! adf]lhdsf] t/ntf ljj/0f (Liquidity Profile) q}dfl;s

?kdf tof/ u/L qodf; -c;f]h, k';, r}t / c;f/ d;fGt_ ;dfKt ePsf] !% lbg leq o; a}+ssf] n3'ljQ

k|j4{g tyf ;'kl/j]If0f ljefudf k7fpg' kg]{5 .

%=# ;+:yfn] Aofhb/ hf]lvdnfO{ Jojl:yt tyf Go'gLs/0f ug{ ;+nUg lgb]{zg kmf=g+=3 %=@ adf]lhdsf] ljj/0f

q}dfl;s -c;f]h, k';, r}t / c;f/ d;fGt_ ?kdf tof/ u/L qodf; ;dfKt ePsf] !% lbg leq o; a}+ssf]

n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf k]z ug{'kg]{5 .

%=$ o; a}+saf6 hf/L ul/Psf] æshf{ ;fk6sf] juL{s/0f / shf{ gf]S;fgL ;DaGwL Joj:yfÆ / æshf{ ;Ldf

;DaGwL Joj:yf tyf nufgL ;DaGwL Joj:yffnfO{ g} shf{ tyf nufgL ;DaGwL hf]lvd Go"gLs/0f ug]{

cfwf/sf] ?kdf lng' kg]{5 .

6= ;+:yfut ;"zf;g ;DaGwL Joj:yf

^=! ;~rfnsn] kfngf ug'{ kg]{ cfr/0f ;DaGwL Joj:yf

-!_ ;+:yfsf ;~rfnsn] Go"gtd :jLsf/of]Uo cfr/0f sfod ug'{ kg]{

-s_ ;~rfnsn] o; a}+sn] hf/L u/]sf] cfr/0f ;DaGwL Joj:yf kfngf ug]{ arga4tfkqdf

x:tfIf/ ug'{ kg]{5 .

-v_ s'g} JolQm ;~rfnsdf lgo'Qm ePkl5 sfo{ef/ ;DxfNg'eGbf klxn] cfˆgf] ;+:yf;Fu ljQLo

:jfy{ eP÷gePsf] ;DaGwdf ;~rfns ;ldltnfO{ lnlvt ?kdf hfgsf/L u/fpg' kg]{5 .

-u_ ;~rfnsn] n3'ljQ ljQLo ;+:yfsf] Joj:yfkgsf] b}lgs sfdsf/afxLdf x:tIf]k ug'{ xF'b}g .

-3_ ;~rfnsn]] cfˆgf] clwsf/ If]q gf3L u/]sf] sfdsf/afxLk|lt ;~rfns :jo+ hjfkmb]xL x'g'

kg]{5 . To:tf] cj:yfdf ;+:yf pQ/bfoL x'g'kg]{ 5}g .

-ª_ s'g} klg kmd{ tyf sDkgL sfnf] ;"rLdf k/]sf] eP sfnf] ;"rLdf /x]sf] cjlw / sfnf];"rLaf6

x6]sf] # jif{;Dd To:tf] kmd{ tyf sDkgLx?sf] tkm{af6 ;~rfns dgf]gog÷lgo'lQmsf] nflu

of]Uo x'g]5}g .

-@_ n3'ljQ ljQLo ;+:yfsf] lxt ljk/Ltsf ultljlwdf ;+nUg x'g gx'g]

-s_ ;~rfns k|ToIf jf ck|ToIf ?kdf ;+:yfsf] lxt ljkl/t x'g] s'g} klg lsl;dsf] ultljlwdf

;+nUg x'g' x'Fb}g .

-v_ ;~rfns lghsf] ljQLo :jfy{ /x]sf] u|fxs;Fusf] sf/f]af/df k|ToIf jf ck|ToIf ?kdf ;+nUg

x'g' x'Fb}g . s'g} u|fxs;Fu To:tf] ;~rfnssf] s'g} klg lsl;dn] :jfldTj, ;fe]mbf/ jf

13

hdfgtstf{ eO{ C0f lng] jf lbg] ljifodf ljQLo :jfy{ ufFl;Psf] 5 eg] lgh ;~rfns kbdf

axfn /xg of]Uo dflgg] 5}g .

-u_ ;~rfns ;ldltn] lghsf] ljQLo :jfy{ ufFl;Psf] 5 egL k|dfl0ft gu/];Dd ;fj{hlgs ?kdf

lgisfzg ul/Psf z]o/÷C0fkqx?sf] sf/f]af/sf] xsdf o; lsl;dsf] k|ltjGw nfu' x'g] 5}g .

-3_ sfo{sf/L k|d'v cfk"m cfj4 ePsf] n3'ljQ ljQLo ;+:yfsf] Joj;fodf ;+nUg ePdf jf o;

a}+saf6 Ohfhtkqk|fKt cGo s'g}klg ;+:yf;Fu ;DalGwt Joj;fo ;~rfng u/]df To;nfO{

;+:yfsf] lxt ljkl/tsf] ultljlwsf] ?kdf lnOg] 5 .

-ª_ ;~rfnssf] Psf3/ kl/jf/sf ;b:on] lwtf]kq Joj;foL -bnfn, ahf/ lgdf{tf cflb_ sf]

?kdf :yflkt ;+ul7t ;+:yfsf] !) k|ltzteGbf a9L :jfldTj u|x0f u/L lwtf]kq sf/f]af/df

;+nUg x'g kfOg] 5}g .

-r_ ;~rfns jf ! k|ltzteGbf a9L z]o/ lnPsf z]o/wgL jf lghsf] kl/jf/sf] :jfldTjdf

/x]sf]÷ljQLo :jfy{ /x]sf] kmd{, sDkgL;Fu 3/ ef8f lnO{ sfof{no ;+rfng ug{ kfOg] 5}g .

-#_ cf+lzs ?kdf sfd ug{ gx'g]

sfo{sf/L k|d'vn] cfk"m sfo{/t ;+:yf afx]s o; a}+saf6 Ohfhtkqk|fKt cGo s'g} klg ;+:yfdf cf+lzs

?kdf ;d]t sfd ug{' x'Fb}g . t/, o; bkmfn] ;~rfns ;ldltsf] k"j{ :jLs[lt lnO{ n3'ljQ ljQLo ;+:yfsf]

lxt ljkl/t gx'g] u/L cGo Joj;flos ultljlwdf ;+nUg x'g eg] aGb]h nufPsf] dflgg] 5}g . ;+:yfsf]

lxtdf k|lts'n c;/ gkg]{ ePdf dfq n3'ljQ ljQLo ;+:yfn] lghnfO{ To:tf] :jLs[lt lbg ;Sg]5 .

-$_ PseGbf a9L Ohfhtkqk|fKt ;+:yfsf] ;~rfns, ;Nnfxsf/ jf sfo{sf/L clwsf/ k|of]u ug]{ cGo

s'g} kbdf /xg gkfOg]

Pp6f n3'ljQ ljQLo ;+:yfdf ;~rfns /x]sf] JolQm Ps}k6s csf]{ Ohfhtkqk|fKt ;+:yf nufot

;xsf/L P]g, @)$* cGtu{t ;+rflnt art tyf C0f ;xsf/L ;+:yf tyf aLdf ;DaGwL Joj;fo

;~rfng ug]{ ;+ul7t ;+:yf ;d]tsf] ;~rfns, ;Nnfxsf/ jf s'g} klg kbdf /xg kfOg] 5}g . t/,

n3'ljQ ljQLo ;+:yfn] cfˆgf] sd{rf/LnfO{ ;+:yfut k|ltlglwTj x'g] u/L ;rfns lgo'Qm u/]sf]

cj:yfdf eg] o; Joj:yfn] jfwf k'¥ofPsf] dflgg] 5}g .

-%_ kbsf] b'?kof]u ug{ gx'g]

;~rfns cfˆgf] kb / gfd b'?kof]u u/L s'g} klg lsl;dsf] JolQmut kmfObf x'g] lqmofsnfkdf

;+nUg x'g kfOg] 5}g . n3'ljQ ljQLo ;+:yfsf ;~rfns / lghsf kl/jf/n] ;d]t lgh axfn /x]sf]

n3'ljQ ljQLo ;+:yf;Fu sf/f]af/ ubf{ kfl/jfl/s ;DaGwnfO{ hf]8\g kfOg] 5}g . kl/jf/sf] ljj/0f

v'nfO{ To:tf kl/jf/n] n3'ljQ ljQLo ;+:yfaf6 shf{ lng] ePdf ;f] ;DaGwL 5nkmn / lg0f{odf

;+rfnsn] efu lng kfOg] 5}g . ;fy}, ;fdfgx?sf] vl/b laqmL ubf{ z]o/ nufot cGo

k|Tofe"ltx?sf] sf/f]af/df k|fyldstf kfpg jf lbgsf nflu kbsf] pkof]u ug{ kfOg] 5}g .

-^_ clen]v / k|ltj]bg k"0f{ Pjd\ b'?:t /fVg' kg]{

;+:yfsf] n]vf ;DaGwL clen]v / k|ltj]bg k"0f{ Pjd\ b'?:t ?kdf /fv]sf] x'g' kg]{5 . ;~rfnsn]

n3'ljQ ljQLo ;+:yfsf] cflwsfl/s n]vf ;DaGwL clen]v / sfuhftdf JolQmut ?kdf yk36 ug{

kfOg] 5}g .

-&_ uf]kgLotf sfod /fVg' kg]{

-s_ ;~rfnsn] u|fxssf] ;"rgf / sf/f]af/sf] uf]kgLotf sfod /fVg' kg]{5 . lgh ;~rfns kbaf6

lgj[Q eO;s] kl5 klg ;+:yfn] s'g} u|fxs;Fu u/]sf] uf]Ko sfo{ -n3'ljQ ljQLo ;+:yfsf]

lnlvt :jLs[lt gePsf]df_, k|ltlnlk clwsf/, cGo kqfrf/, n]vf / u|fxs;Fu ePsf] cGo

sf/f]af/sf] ljj/0f cfˆgf] ljQLo :jfy{sf] nflu k|of]u ug{ kfOg] 5}g .

-v_ s'g} u|fxssf] Joj;flos jf ljQLo ;"rgf u|fxssf] lnlvt :jLs[lt lnP/ cGo JolQm jf

;+:yfnfO{ lbg ;lsg] 5 .

t/, k|rlnt sfg'gsf] cwLgdf /xL ljQLo sf/f]af/ ;DaGwL ljj/0fx? t];|f] kIfnfO{ pknAw

u/fpFbf uf]kgLotf e+u ePsf] dflgg] 5}g .

14

-*_ lgikIf / ;dfg Jojxf/ ug'{ kg]{

;~rfnsn] u|fxs;Fusf] ldqtf / ;DaGwaf6 k|efljt geO{ lgikIf Pjd\ ;dfgtfsf] cfwf/df

Jofj;flos Jojxf/ ug'{ kg]{5 .

-(_ lnlvt ?kdf hfgsf/L lbg' kg]{

;+:yfn] dfly n]lvP adf]lhdsf] cfr/0f ;DaGwL Joj:yf :jLsf/ u/L tyf cfjZos b]v]df cfˆgf]

cfGtl/s sfo{ k|0ffnLsf nflu yk cfr/0f ;DaGwL Joj:yf ;d]t tof/ u/L o; a}+ssf] a}+s tyf ljQLo

;+:yf lgodg ljefu / ;DjlGWft ;'kl/j]If0f ljefunfO{ lnlvt ?kdf hfgsf/L lbg' kg]{5 .

-!)_ ljj/0f k]z ug'{ kg]{

;+:yfn] cfˆgf] ;~rfnsn] o; lgb]{zgdf tf]lsPsf cfr/0fx? kfngf u/] gu/]sf] ljj/0f jflif{s

?kdf ljQLo ljj/0fdf v'nfpg' kg]{5 . s'g} ;~rfnsn] pQm cfr/0fx?sf] kfngf gu/]df ;f] kfngf

gu/]sf] ljj/0f / lghdfly ul/Psf] sf/jfxLsf] ljj/0f ;DalGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 .

-!!_ ;~rfns ;ldltsf] ;b:o ;ldltsf] a}7sdf lgoldt ?kdf pkl:ylt x'g' kg]{5 . o:tf] pkl:ylt

lel8of]÷6]ln sGkm/]G;sf] dfWodaf6 ;d]t x'g ;Sg]5 . dgfl;j dflkmssf] sf/0f tyf k"j{ ;"rgf

lagf nuftf/ # k6seGbf a9L ;ldltsf] a}7sdf cg'kl:yt ePdf To:tf] ;~rfnssf] kb :jtM

l/Qm ePsf] dflgg]5 .

-!@_ g]kfn ;/sf/af6 lgo'Qm kfPsf s'g} klg cf]xf]bfsf JolQm jf g]kfn ;/sf/sf] :jfldTj ePsf ;+3

;+:yf jf g]kfn ;/sf/sf] cg'bfg k|fKt ljBfno jf z}lIfs ;+:yf nufotsf ;fj{hlgs ;+:yfgdf

k"0f{sflng ?kdf sfo{/t /x]sf JolQm÷sd{rf/Lx? g]kfn ;/sf/ jf ;DalGwt ;+3÷;+:yfsf]tkm{af6

k|ltlglwTj x'g]b]lv afx]s cGo s'g} lsl;dn] ;~rfns ;ldltdf lgjf{lrt jf dgf]lgt x'g kfOg]

5}g .

æt/ xfn sfod /x]sf ;~rfnsx?sf] xsdf cfˆgf] kbfjlw k'/f ug{ o; Joj:yfn] jfwf k'¥ofPsf]

dflgg] 5}g . o;}u/L ljZj ljBfno jf ;f] cGtu{tsf SofDk;x?df k|fWofkg k]zfdf ;+nUg

JolQmnfO{ ;+:yfsf] ;~rfnssf] ?kdf lgo'Qm x'g o; Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .Æ

-!#_ ;+:yfks ;d"xsf] z]o/ wf/0f u/]sf z]o/wgLn] ;+:yfks ;d"x afx]s cGo ;d"xaf6 ;~rfnsdf

pDd]b\jf/L lbg kfpg] 5}gg\ .

-!$_ ;+:yfsf] ;+:yfks, ;~rfns jf z"Go bzdnj Ps k|ltzteGbf a9L z]o/ lnPsf] z]o/wgL tyf

lghsf] kl/jf/ ;f]xL ;+:yfsf] :jtGq ;~rfns x'g kfpg] 5}g . :jtGq ;~rfnsn] wf/0f u/]sf]

z]o/ :jfldTj u0fgf ubf{ kl/jf/sf ;a} ;b:ox?n] wf/0f u/]sf] s'n z]o/ ;+VofnfO{ cfwf/ dfGg'

kg]{5 .

^=@ ;~rfns÷;~rfns ;ldltsf] st{Jo / pQ/bfloTj

-s_ ;+:yfsf ;~rfnsx?n] cfˆgf z]o/wgLx?sf] lxt dfq gx]/L lgIf]kstf{ nufotsf ;/f]sf/jfnf

(Stakeholder) x?sf] lxt ;+/If0f ug{;Sg] u/L n3'ljQ ljQLo ;+:yf ;~rfngdf lqmofzLn /xg' kg]{5

.

-v_ ;+:yfnfO{ bIf, ljj]sk"0f{ Pjd\ Jofj;flos ?kdf ;~rfng ug{ pko'Qm lsl;dsf] sd{rf/L k|zf;g

ljlgodfjnL tof/ u/L of]Uo tyf ;Ifd pRr kbflwsf/Lx?sf] 5gf}6 tyf lgo'lQm ug'{ kg]{5 .

-u_ cfGtl/s n]vfk/LIfsaf6 lgoldt ?kdf cfGtl/s n]vfk/LIf0f u/fpg' kg]{5 . cfGtl/s n]vfk/LIf0fsf]

sfo{ Outsource dfkm{t ug]{ ePdf ;DalGwt ;+:yfn] cfˆgf] Ps hgf clws[tnfO{ ;Dks{ clws[tsf]

lhDd]jf/L tf]Sg' kg]{5 . cfGtl/s n]vfk/LIfsn] sDtLdf q}dfl;s ?kdf cfˆgf] k|ltj]bg l;w}

n]vfk/LIf0f ;ldlt ;dIf k]z ug]{ Joj:yf ug'{ kg]{5 . pQm k|ltj]bgdf b]xfosf ljifox? ;d]t

;dfj]z ePsf] x'g' kg]{5M–

-c_ cfGtl/s n]vfk/LIf0fdf ;+nUg hgzlQmsf] ljj/0f .

-cf_ ;f] sfo{ ;DkGg ug{ nfu]sf] sfo{ lbg .

-3_ s'g} Pp6f ;+:yfsf] Internal Audit ;DaGwL sfo{ ug{ lhDd]jf/L tf]lsPsf] JolQm jf ;+:yf tyf ;f]

;+:yfsf ;fem]bf/ jf sd{rf/Ln] ;f] ;+:yfsf] Statutory Audit ;DaGwL sfo{df ;+nUg x'g kfpg] 5}g .

15

To;}u/L s'g} Pp6f ;+:yfsf] Statutory Audit ;DaGwL sfo{ ug{ lhDd]jf/L tf]lsPsf] JolQm jf ;+:yf

tyf ;f] ;+:yfsf ;fem]bf/ jf sd{rf/Ln] ;f] ;+:yfsf] Internal Audit ;DaGwL sfo{df ;+nUg x'g

kfpg] 5}gg\ .

-ª_ ;+:yf ;j{;fwf/0fsf] /sd kl/rfng ug]{ ;+:yf ePsf] x'Fbf ;~rfnsx?n] ;+:yfsf] cg'udg tyf

;'kl/j]If0f sfo{ a9L ljj]sk"0f{ / ;Ifd t/Lsfn] ug'{ kg]{5 .

-r_ ;+:yfsf sd{rf/Lx?nfO{ clVtof/ k|Tofof]hg u/] klg lghx?sf] lqmofsnfksf] clGtd bfloTj

;~rfnsx?n] g} axg ug'{ kg]{ x'Fbf ;~rfns ;ldltsf] a}7sdf sd{rf/Lx? dfly ul/Psf ;'kl/j]If0f

tyf sf/afO{ ;DaGwL clen]v /fVg' kg]{5 .

-5_ ;+:yfsf] nufgL tyf shf{ gLlt, ;DklQ tyf bfloTj Joj:yfkg, ah]l6Ë, of]hgf / cGo cfjZos

ljifodf lnlvt gLlt tyf of]hgf th'{df u/L sd{rf/Lx?nfO{ kfng ug{ nufpg' kg]{5 .

-h_ ;~rfnsx?n] n3'ljQ ljQLo ;+:yfsf] cj:yf Pjd\ ultljlw / Joj:yfkgn] clVtof/ u/]sf gLlt

;DaGwdf lgoldt ?kdf hfgsf/L lnO{ cfjZostf cg';f/ ;'wf/fTds pkfo ckgfpg' kg]{5 .

-em_ ;~rfns ;ldltsf] a}7s k|rlnt sfg'gdf Joj:yf eP cg';f/ a:g' kg]{5 .

-`_ k|rlnt sfg'g / o; a}+saf6 hf/L ePsf gLlt lgb]{zg tyf lgodgsf] kl/kfngf gePdf

;~rfnsx? cfˆgf] kbaf6 avf{:t ;d]t x'g;Sg] x'gfn] To:tf sfg'g, gLlt lgb]{zg tyf lgodg

;DaGwL ljifodf ;~rfnsx? k"0f{ hfgsf/ x'g'sf ;fy} n3'ljQ ljQLo ;+:yfaf6 To:tf sfg'g, gLlt

lgb]{zg tyf lgodg kfngf eP gePsf] ;DaGwdf lgoldt cg'udg ug'{ kg]{5 .

-6_ ;+:yfsf ;~rfnsx?n] lgIf]kstf{sf] xslxt ljkl/t sfo{ u/]df jf o; a}+sn] dfu u/]sf sfuhftx?

pknAw gu/fPdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !)) adf]lhd To:tf ;~rfns tyf

kbflwsf/LnfO{ nufOPsf] hl/jfgf JolQmut ?kdf ltg'{ kg]{5 . o;/L JolQmut ?kdf lt/]sf] hl/jfgf

/sdnfO{ ;DalGwt n3'ljQ ljQLo ;+:yfn] cfˆgf] lx;fjdf vr{ n]vL e'QmfgL lbg kfpg] 5}g .

-7_ n3'ljQ ljQLo ;+:yfsf :jtGq ;~rfns jf lghsf] kl/jf/n] ;DalGwt ;+:yfsf] ;+:yfks z]o/ wf/0f

ug{ x'Fb}g .

-8_ k|rlnt sfg'gn] tf]s]sf] cj:yfdf afx]s n3'ljQ ljQLo ;+:yfsf u}/–sfo{sf/L ;~rfns tyf cGo

;~rfnsx?n] k|d'v sfo{sf/L clws[tsf] cg'kl:yltdf k|d'v sfo{sf/L clws[tsf] x}l;otn] b}lgs

sfo{;~rfng ug{ kfOg] 5}g . ;fy}, cWoIf tyf ;~rfnsx?n] cfˆgf] ;+:yfsf] n]6/Kof8 tyf 5fk

k|of]u u/L s'g} klg kqfrf/ ug{ kfOg] 5}g . t/, cWoIfnfO{ a}+s tyf ljQLo ;+:yf ;DaGwL P]g,

@)&# sf] bkmf @# sf] pkbkmf -$_ adf]lhd ;~rfnsn] n3'ljQ ljQLo ;+:yfsf] Joj:yfkgsf]

b}lgs sfd sf/afxLdf x:tIf]k ug'{ x'Fb}g eGg] Joj:yfsf] cwLgdf /xL b}lgs sfo{;~rfng;+u

;DalGwt jfx]ssf ljifodf n]6/Kof8 tyf 5fk k|of]u u/L kqfrf/ ug{ eg] o; Joj:yfn] afwf kg]{

5}g .

-9_ ;+:yfn] cfˆgf] ;~rfns ;ldltsf] a}7sdf ;~rfns afx]ssf ;b:ox?nfO{ cfdGq0f u/L ;~rfns ;/x

a}7s eQf tyf cGo ;'ljwf k|bfg ug{ kfOg] 5}g . t/ n3'ljQ ljQLo ;+:yfsf] ;~rfns ;ldltn]

cfjZostf dxz'; u/]df vf;vf; ljifodf 7f]; /fo÷ k/fdz{sf nflu ljQLo :jfy{ gePsf] lj1

JolQmnfO{ ;~rfns ;ldltsf] a}7sdf cfdGq0f u/L cfjZos /fo÷k/fdz{ k|fKt u/L ;f] jfkt kfl/>lds

k|bfg ug{ eg] of] Joj:yfn] jfwf k'¥ofPsf] dflgg] 5}g .

-k|i6Ls/0f M o; k|of]hgsf nflu ;~rfns afx]s cGo kbflwsf/Ln] ;~rfns ;+of]hs jf ;b:o /xg]

;ldlt÷pk;ldltdf a}7s eQf lng kfpg] 5}gg\ . t/, ;lrjfno ;DaGwL sfd ug]{ cGo

kbflwsf/LnfO{ ;ldltn] tf]ls 5'§} eQf lbg ;lsg] 5 ._

-0f_ ;+:yfdf lgjf{lrt÷dgf]gog ePsf] k|To]s ;~rfnsn] cfkm" lgjf{lrt jf dgf]lgt ePsf] ldltn]

a9Ldf k}FtL; lbgleq a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf !@& adf]lhd kb tyf

uf]kgLotfsf] zky lnO ;Sg' kg]{5 . cWoIfn] ;ky lnFbf sf7df8f}+ pkTosfleq k|wfg sfof{no /x]sf

/fli6«o :t/sf n3'ljQ ljQLo ;+:yfx?sf] xsdf o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefusf

sfo{sf/L lgb]{zs jf lgb]{zs ;dIf / sf7df8f}F pkTosf aflx/ k|wfg sfof{no /x]sf] ;+:yfx?sf]

xsdf ;DalGwt If]q x]g]{ g]kfn /fi6« a}+s sfof{nosf] lgb]{zs ;dIf kb tyf uf]kgLotfsf] ;ky lng'

kg]{5 . To;}u/L, ;~rfns tyf sfo{sf/L k|d'vn] ;+:yfsf] cWoIf ;dIf / cGo kbflwsf/L tyf

16

sd{rf/Ln] sfo{sf/L k|d'v jf lghn] tf]s]sf] kbflwsf/L ;dIf ;ky lng' kg]{5 . o; Joj:yf adf]lhd

;ky glnPdf ;ky glng] ;DalGwt cWoIf, ;~rfns, kbflwsf/L jf sd{rf/L :jtM pQm kbaf6

x6\g]÷avf{:t x'g]5 .

-t_ sfo{sf/L k|d'vsf] ;]jf ;'ljwfsf] lgwf{/0f tf]lsPsf] dfu{bz{g cg';f/ ug'{ kg]{ .

a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf !@) df ePsf] Joj:yf ;d]tsf] cfwf/df ;+:yfn]

Joj:yfkg vr{ Pjd\ sfo{sf/L k|d'vsf] tnj, eQf tyf cGo cfly{s ;'ljwfx? lgwf{/0f ug]{

;DaGwdf o; a}+såf/f hf/L dfu{bz{{gdf plNnlvt dfkb08 cg';f/ ug'{ kg]{]{5 .

-y_ ;~rfns lzIff sfo{qmd M

-!_ ;+:yfdf gofF ;~rfns lgo'Qm÷dgf]lgt eO{ cfP kZrft\ ;DalGwt ;+:yfn] cfˆgf] ;+/rgf,

Joj;fosf] k|s[lt, ;+:yfut ;'zf;g, ;+:yfut /0fgLlt, Joj;flos of]hgf, ;~rfnssf] st{Jo

tyf pt/bfloTj, hf]lvd Joj:yfkgsf ;DaGwdf ckgfOPsf /0fgLlt, ;dli6ut cfly{s Pjd\

ljQLo cj:yf, jt{dfg sfg'gL Joj:yf, k|rngdf /x]sf a}+lsË ;]jf tyf k4lt / o; a}+saf6

hf/L ul/Psf lgb]{zg cflb ljifox? ;d]6L Ps dlxgfleq cled'vLs/0f -Orientation_ u/fpg'

kg]{5 .

-@_ ;+:yfn] ;du| a}+lsË k|0ffnLsf] ;+:yfut ;'zf;g Pjd\ hf]lvd Joj:yfkgsf] u'0f:t/ ;'wf/

ug{sf nflu kf/blz{tf (Transparency), v'nf;f (Disclosure), :jfy{sf] åGå (Conflict of

Interest), cg'kfngf (Compliance) / cGo lgofds lgsfo;Fusf] ;DaGw Pjd\ ;dGjo

nufotsf ljifodf cGt/f{li6«o c;n cEof; (International Best Practice) ;d]6L cfˆgf ;a}

;~rfnsx?nfO{ x/]s jif{ sDtLdf Psk6s cled'vLs/0f÷k'gtf{huLs/0f u/fpg] Joj:yf

ldnfpg' kg]{5 .

-#_ ;+:yfsf] ;~rfns ;ldltn] a'Fbf g+= ! / @ df ePsf] Joj:yf ;d]6L ;~rfnssf] of]Uotf tyf

a}lsË If]qsf] sfo{ cg'ejsf cfwf/df k|To]s ;~rfnsnfO{ k|bfg ug]{ ;~rfns lzIff sfo{qmd

;DaGwL sfo{ljlw agfO{ nfu" ug'{ kg]{5 .

^=# sfo{sf/L k|d'vsf] lgo'lQm ;DaGwL Joj:yf

-!_ ;+:yfsf] ;+Rffns ;ldltn] k|rlnt sfg'g tyf ;+:yfsf] k|aGwkq / lgodfjnLsf] cwLgdf /xL

sfo{sf/L k|d'vsf] lgo'lQm ug'{ kg]{5 . o;/L sfo{sf/L k|d'vsf] lgo'lQm ubf{ ;+:yfut ;'zf;g tyf

cfGtl/s lgoGq0f Pjd\ ;Gt'ngsf] b[li6sf]0fn] ;~rfns ;ldltsf] cWoIfnfO{ sfo{sf/L k|d'vsf] ?kdf

lgo'Qm ug{ pko'Qm x'g] 5}g .

-@_ sfo{sf/L k|d'vsf] ?kdf lgo'Qm x'g] JolQmdf k|rlnt a}+s tyf ljQLo ;+:yf ;DaGwL sfg'gdf

plNnlvt of]Uotf tyf cg'ejsf cltl/Qm b]xfosf yk of]Uotf, cg'ej tyf u'0fx? plNnlvt x'g'

kg]{5 .

-s_ n3'ljQ sf/f]af/sf] nflu cfjZos kg]{ Joj;flos cg'ej xfl;n u/]sf],

-v_ ;+:yfsf] b}lgs sfo{ ;Dkfbgdf cfGtl/s lgoGq0f / k|rlnt sfg'gsf] kl/kfngf ug]{ u/fpg]

;Ifdtf ePsf],

-u_ a}+lsË jf ljQLo Joj;fosf] pRr txdf sfo{ u/]sf],

-3_ 6f6 gkN6]sf] jf a]OdfgL jf hfn;fhLsf] cf/f]kdf ;hfo gkfPsf],

-ª_ cfˆgf] k"j{ sf/f]af/df o; a}+saf6 lgnDag gul/Psf] jf o; a}+saf6 ePsf] cg';Gwfgdf

z+sf:kb sf/f]af/df ;+nUg egL ls6fg gul/Psf] jf To:tf] lgnDagaf6 km's'jf ePsf] % jif{

k'u]sf] jf To:Tff] z+sf:kb sf/f]af/sf] ;+nUgtfaf6 ;kmfO kfPsf],

-r_ sfnf];"rLdf ;dfj]z gePsf] jf To:tf] ;"rLaf6 k'ms'jf ePsf] tLg jif{ k'u]sf] .

-#_ ;+:yfn] sfo{sf/L k|d'vsf] lgo'lQm ubf{ / ;~rfns ;ldltdf x]/k]m/ x'Fbf o; a}+ssf] Reporting

website df cBfjlws ug'{ kg]{5 .

17

-$_ sfo{sf/L k|d'v b]z aflx/ hfg'kg]{ ePdf jf cfˆgf] cf]xf]bfsf] sfo{ ug{ g;Sg] ePdf jf ;ft

lbgeGbf a9L ;do ljbfdf a:g'kg]{ ePdf lghsf] :yfgdf sfd ug]{ JolQmsf] ;DaGwdf o; a}+ssf]

a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefunfO{ k"j{ hfgsf/L lbg' kg]{5 .

-%_ ;+:yfsf] sfo{;~rfng, sf/f]af/, Jofj;flos of]hgf tyf d'gfkmfl:ylt ;d]tnfO{ b[li6ut u/L sfo{sf/L

k|d'v, cGo kbflwsf/L tyf sd{rf/Lx?sf] tnj tyf ;'ljwf lgwf{/0f ug'{ kg]{5 .

-^_ ;~rfnsnfO{ a}7sdf pkl:yt eP afkt kfpg] a}7s eQf nufotsf ;'ljwf / ;+:yfsf] sfd

ubf{sf] kfl/>lds tyf cGo ;'ljwf lgodfjnLdf :ki6 pNn]v gu/L k|bfg ug{ kfOg] 5}g .

-&_ Pp6f n3'ljQ ljQLo ;+:yfsf] sfo{sf/L k|d'vn] csf]{ Ohfhtkqk|fKt ;+:yfdf kbflwsf/Lsf] ?kdf /xL

sfo{ ug{ kfpg] 5}g .

-*_ n3'ljQ ljQLo ;+:yfsf] sfo{sf/L k|d'v csf{] s'g} Joj;flos ;+:yfdf sfo{sf/L k|d'v, kbflwsf/L,

sd{rf/L jf cGo s'g} kbdf /xL sfd ug{ kfpg] 5}g . t/ ;+:yfn] …k"jf {wf/ ljsf; a}+sÚ df nufgL u/]sf]

cj:yfdf ;f] ;+:yfsf] ;~rfns x'g o; Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .

o; k|of]hgsf nflu …Joj;flos ;+:yfÚ eGgfn] d'gfkmf cfh{g ug]{ p2]Zo /fvL ;~rflnt s'g} klg

;+:yfnfO{ a'em\g' kg]{5 .

-(_ ;+:yfsf] r'Qmf k'FhLsf] ! k|ltzt jf ;f]eGbf a9L z]o/ wf/0f ug]{ z]o/wgL ;f] ;+:yfsf] ;~rfns tyf

sfo{sf/L k|d'vsf] kbdf afx]s cGo s'g} txsf] kbdf lgo'Qm x'g of]Uo x'g] 5}g .

/fli6«o:t/sf] æ3Æ ju{sf] Ohfhtkqk|fKt ;+:yfdf r'Qmf k'FhLsf] % k|ltzt jf ;f]eGbf a9L x'g] u/L

z]o/ wf/0f ug]{ z]o/wgL ;f] ;+:yfsf] ;~rfns kb afx]s sfo{sf/L k|d'v nufot s'g} klg txsf]

sd{rf/L kbdf lgo'Qm x'g of]Uo x'g] 5}g . of] lgb]{zg hf/L xF'bfsf avt s'g} JolQm ;+:yfsf] sfo{sf/L

k|d'v kbdf axfn /x]sf] eP ljBdfg sfo{sfnsf] afFsL cjlw k'/f ug{ eg] of] lgb]{zgn] afwf k'u]sf]

dflgg] 5}g .

-!)_ lhNnf:t/df s]Gb|Lo sfof{no jf skf]{/]6 sfof{no /x]sf n3'ljQ ljQLo ;+:yfsf sfo{sf/L k|d'v sfof{no

sfdsf] l;nl;nfdf afx]s ;f]xL sfof{nodf lgoldt pkl:yt x'g' kg]{5 .

-!!_ ;+:yfsf]] k|d'v sfo{sf/L clws[t kb l/Qm ePsf] tLg dlxgfleq clgjfo{ ?kdf kbk"lt{ ul/;Sg' kg]{5

. To;}u/L Ohfhtkqk|fKt ;+:yfn] Joj:yfksLo kb egL tf]s]sf kbx? ;d]t l/Qm ePsf] tLg

dlxgfleq clgjfo{ ?kdf kbk"lt{ ul/;Sg' kg]{5 . ;DalGwt ;+:yfn] ;f]xL adf]lhdsf] Joj:Yff cfˆgf]

sd{rf/L ;]jf ljlgodfjnLdf ;d]t pNn]v ug'{kg]{5 .

t/, Ps cfk;df ufEg]÷ufleg] jf k|fKtLsf] k|lqmofdf /x]sf n3'ljQ ljQLo ;+:yfx? jLr ufEg]÷ufleg]

jf k|fKtL ug]{ ;DaGwdf o; a}+saf6 ;}4flGts ;xdlt lbO;lsPsf] cj:yfdf o; a}+ssf] :jLs[lt lnO{

k|d'v sfo{sf/L clws[tsf] lgo'lQmsf] ;dofjlw yk ug{ ;lsg]5 .

-!@_ ;+:yfsf] ;~rfns ;ldltn] k|d'v sfo{sf/L clws[tnfO{ lgo'Qm ug]{ l;nl;nfdf kfl/>lds / cGo ;'ljwf

nufotsf laifodf s/f/ ;Demf}tf ubf{ ;f] ;Demf}tfdf ;]jf ;'ljwf ;DaGwL zt{x? ls6fgL u/L :ki6

?kdf pNn]v ug'{ kg]{5 . ;+:yfnfO{ ljQLo ef/ kg]{ ;]jf ;'ljwf ;DaGwL zt{x? pNn]v ubf{ k|rlnt

sfg'gL Joj:yf jf ljlgodfjnLsf] Joj:yf adf]lhd x'g] egL låljwfo'Qm / cg]sfyL{ zAb k|of]u u/L s/f/

;Demf}tf ug{ kfOg] 5}g . ;+:yfs} sd{rf/Lx?dWo]af6 k|d'v sfo{sf/L clws[t kbdf lgo'Qm ePsf]

cj:yfdf lghn] vfOkfO cfPsf] ;]jf ;'ljwf kfpg] eP ;f] ;d]t s/f/gfdfdf pNn]v ug'{kg]{5 . ;fy}, of]

Joj:yf x'g' cufj} ul/Psf ;Demf}tfx?sf ;DaGwdf ;DalGwt n3'ljQ ljQLo ;+:yfn] o;} Joj:yf

adf]lhd x'g] u/L ;fljs ;Demf}tfdf tbg'?kn] ;+zf]wg÷kl/dfh{g ug'{ kg]{5 .

^=$ sd{rf/Lx?n] kfngf ug'{ kg]{ cfr/0f ;DaGwL Joj:yf

-!_ sd{rf/Lx?n] b]xfo adf]lhdsf Go"gtd :jLsf/of]Uo cfr/0fsf] :t/ sfod ug'{ kg]{5 M–

-s_ o; a}+sn] hf/L u/]sf] cfr/0f ;DaGwL Joj:yf kfngf ug]{ arga4tf ;lxt x:tfIf/ ug'{ kg]{5 .

-v_ cfˆgf] dftxtsf sd{rf/Lx?nfO{ cfr/0fsf] ljifodf lgb]{zg lbg] / hfgsf/L lng] pQ/bfloTj

ljefuLo k|d'vx?sf] x'g]5 . sd{rf/Ln] cg'zf;g jf lgod pNn+3g u/]df To;sf] k|ltj]bg

;DalGwt ljefuLo k|d'vn] sd{rf/L k|zf;g ljefunfO{ pknAw u/fpg' kg]{5 / k|zf;g ljefun]

18

pQm k|ltj]bgsf] clen]v ;'kl/j]If0fsf] qmddf o; a}+ssf] ;'kl/j]If0f 6f]nLnfO{ pknAw u/fpg'

kg]{5 .

-@_ sd{rf/Lx? ;+:yfsf] lxt ljk/Ltsf b]xfosf ultljlwdf ;+nUg x'g kfOg] 5}g M

-s_ sd{rf/Lx? k|ToIf jf ck|ToIf ?kdf n3'ljQ ljQLo ;+:yfsf] lxt ljkl/t x'g] s'g} klg

lsl;dsf] ultljlwdf ;+nUg x'g' x'Fb}g .

-v_ ;+:yfsf] sd{rf/L cfˆgf] ljQLo :jfy{ /x]sf] u|fxs;Fusf] sf/f]af/df k|ToIf jf ck|ToIf ?kdf

;+nUg x'g' x'Fb}g .

-u_ cfˆgf u|fxs;Fu z]o/ :jfldTj, ;fe]mbf/, C0f lng] jf lbg] cflb s'g} lsl;dsf] ljQLo :jfy{

ufFl;Psf] 5 eg] lghn] cfˆgf lgs6td ;'kl/j]IfsnfO{ tTsfn} To; s'/fsf] hfgsf/L lbg'

kg]{5 .

t/, lgs6td ;'kl/j]Ifsn] lghsf] ljQLo :jfy{ ufFl;Psf] 5 egL k|dfl0ft gu/];Dd ;fj{hlgs

?kdf lgisfzg ul/Psf z]o/÷C0fkqx?sf] sf/f]af/sf] xsdf o; lsl;dsf] k|ltjGw nfu' x'g]

5}g .

-3_ cfk"m sfo{/t /x]sf] ;+:yfsf] cltl/Qm cGo s'g} klg :yfgdf k"0f{sfnLg ?kdf Joj;fo

;~rfng ug'{ x'Fb}g .

-#_ cf+lzs ?kdf sfd ug{ :jLs[lt lng' kg]{

sd{rf/Ln] ;f] ;++:yf afx]s cGo s'g} klg ;+:yfdf cf+lzs ?kdf sfd ug{' jf cGo Joj;flos ultljlwdf

;+nUg x'g'eGbf klxn] n3'ljQ ljQLo ;+:yfsf] Joj:yfkgaf6 lnlvt :jLs[lt lng' kg]{5 . cfˆgf] ;+:yfsf]

lxtdf k|lts"n c;/ gkg]{ ePdf dfq lghnfO{ cf+lzs ?kdf sfd ug{ lnlvt :jLs[lt lbg ;Sg]5 .

-$_ sd{rf/L ;~rfns÷;Nnfxsf/ x'g gkfpg] ;DaGwL Joj:yf

n3'ljQ ljQLo ;+:yf jf To:tf] ;+:yfsf] clwsf+z :jfldTj jf lgoGq0fdf /x]sf] ;+:yfsf] axfnjfnf

sd{rf/L s'g} klg Ohfhtkqk|fKt ;+:yfsf] ;~rfns÷;Nnfxsf/ x'g kfpg] 5}g .

t/, b]xfo adf]lhd x'g o; lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g M–

-s_ k|rlnt sfg'g adf]lhd Ohfhtkqk|fKt ;+:yfn] :yfkgf u/]sf] ;xfos sDkgLx?sf] ;~rfns

x'g,

-v_ g]kfn ;/sf/sf] nufgL ePsf Ohfhtkqk|fKt ;+:yfn] csf]{ s'g} Ohfhtkqk|fKt ;+:yfdf

nufgL u/]sf] sf/0fn] To:tf] Ohfhtkqk|fKt ;+:yfdf ;~rfns dgf]gog ug'{ kbf{ g]kfn

;/sf/sf] :jLs[lt lnO{ cfˆgf] s'g} ;~rfns To:tf] csf]{ Ohfhtkqk|fKt ;+:yfsf] ;~rfnsdf

dgf]gog x'g, jf

-u_ gfkmf sdfpg] p2]Zo gePsf ;fdflhs ;]jfdf ;+nUg ;+:yfx? h:t}M wfld{s, ;f+:s[lts,

z}lIfs, k/f]ksf/L h:tf ;+:yfx?sf] lgodsf] kl/lwleq /xL ;~rfns x'g .

-%_ ;+/Ifssf] x}l;otdf /xg gx'g]

sd{rf/Lx?n] u|fxssf] hdLg tyf hfoh]yf ;DaGwL sf/f]af/df k|zf;s jf ;+/Ifssf] x}l;otn] ;+nUg x'g'

x'Fb}g . t/ sy+sbflrt o:tf] sfo{df ;+nUg x'g' k/]df sfo{sf/L k|d'vaf6 To;sf] lnlvt :jLs[lt lng'

kg]{5 .

-^_ kbsf] b'?kof]u ug{ gx'g]

sd{rf/Ln] cfˆgf] kb / gfd b'?kof]u u/L s'g} klg lsl;dsf] JolQmut kmfObf x'g] lqmofsnfkdf ;+nUg

x'g kfOg] 5}g . sd{rf/L jf lghsf gft]bf/n] ;d]t lghx? axfn /x]sf] n3'ljQ ljQLo ;+:yf;Fu

sf/f]af/ ubf{ kfl/jfl/s ;DaGwsf] k|efj kfg{ kfOg] 5}g . ;fy}, ;fdfgx?sf] vl/b laqmL ubf{, z]o/

nufot cGo k||Tofe"lt sf/f]af/df k|fyldstf kfpg jf lbgsf nflu kbsf] pkof]u ug{ kfOg] 5}g .

19

-&_ ;"rgfsf] b'?kof]u ug{ gx'g]

sd{rf/Ln] ;+:yfsf] sf/f]af/sf] l;nl;nfdf k|fKt s'g} klg ;"rgfsf] b'?kof]u ug{ tyf s'g} klg

;"rLs[t ePsf] sDkgL jf ;"rLs[t x'g afFsL /x]sf] sDkgLsf] lwtf]kq Joj;foLsf] ?kdf sf/f]af/df

;+nUg x'g kfOg] 5}g . lghx?n]] sfdsf] l;nl;nfdf afx]s cfk"m dftxtsf sd{rf/LnfO{ ;d]t uf]Ko

/fVg' kg]{ ;"rgf tyf clen]vsf] hfgsf/L lbg' x'Fb}g .

-*_ clen]v / sf/f]af/sf] k|ltj]bg /fVg' kg]{

;+:yfsf] n]vf ;DaGwL clen]v / k|ltj]bg k"0f{ Pjd\ b'?:t x'g'kg]{ 5 . sd{rf/Ln] cgflws[t ?kdf

n3'ljQ ljQLo ;+:yfsf] n]vf clen]v / sfuhftdf JolQmut ?kdf yk36 ug{ kfOg] 5}g . o:tf]

u/]df lgh sd{rf/L k|rlnt sfg'g adf]lhd ;hfosf] efuLbf/ x'g]5 .

-(_ uf]kgLotf sfod /fVg' kg]{

-s_ sd{rf/Ln] k|rlnt sfg'g adf]lhd u|fxssf] ;"rgf / u|fxs;Fu ePsf] sf/f]af/sf] uf]kgLotf

sfod /fVg' kg]{5 . lgh ;]jfaf6 lgj[Q eO;s]kl5 klg To:tf] sf/f]af/sf] uf]kgLotf

-k|ltlnlk clwsf/, cGo kqfrf/, n]vf / u|fxs;Fu ePsf] cGo sf/f]af/sf] ljj/0f_ cfˆgf] jf

c? s;}sf] ljQLo :jfy{sf] nflu k|of]u ug{ kfOg] 5}g .

-v_ s'g} u|fxssf] Joj;flos jf ljQLo ;"rgf u|fxssf] lnlvt :jLs[lt lnP/ cGo JolQm jf

;+:yfnfO{ lbg ;lsg] 5 .

t/, k|rlnt sfg'gsf] cwLgdf /xL a}+lsË sf/f]af/ ;DaGwL ljj/0fx? t];|f] kIfnfO{ pknAw

u/fpFbf uf]kgLotf eË ePsf] dflgg] 5}g .

-!)_ lgikIf / ;dfg Jojxf/ ug'{ kg]{

sd{rf/Lx?n] u|fxs;Fusf] ldqtf / ;DaGwaf6 k|efljt geO{ lgikIf Pjd\ ;dfgtfsf] cfwf/df

Jofj;flos sf/f]af/ ug'{ kg]{5 .

-!!_ lnlvt ?kdf hfgsf/L lbg' kg]{

;+:yfn] dfly n]lvP adf]lhdsf] sd{rf/Ln] cfr/0f ;DaGwL Joj:yf :jLsf/ u/]sf] tyf cfjZos b]v]df

cfˆgf] cfGtl/s sfo{ k|0ffnLsf] nflu yk cfr/0f ;DaGwL Joj:yf tof/ u/L ;f] :jLsf/ u/]sf] hfgsf/L

o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefunfO{ lnlvt

?kdf hfgsf/L lbg' kg]{5 .

-!@_ cfr/0f ;DaGwL Joj:yf kfngf eP÷gePsf] hfgsf/L lbg' kg]{

sd{rf/Ln] o; lgb]{zgdf tf]lsPsf cfr/0fx? clgjfo{ ?kdf kfngf u/] gu/]sf] ljj/0f cfly{s jif{

;dfKt ePsf] !% lbgleq clgjfo{ ?kdf o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / n3'ljQ

k|j4{g tyf ;'kl/j]If0f ljefudf k7fpg' kg]{5 . s'g} sd{rf/Ln] pQm cfr/0fx?sf] kfngf gu/]df ;f]

;DaGwL ljj/0f / lghdfly ul/Psf] sf/afxL af/]sf] hfgsf/L o; a}+ssf pko{'Qm ljefudf t'?Gt

k7fpg' kg]{5 .

-!#_ sd{rf/LnfO{ shf{ k|bfg ug]{ ;DaGwdf

;+:yfn] cfˆgf sd{rf/LnfO{ sd{rf/L ljlgodfjnLdf plNnlvt ;fk6L÷;'ljwfsf cltl/Qm cfˆg} jf

cGo s'g} a}+s tyf ljQLo ;+:yfdf /flvPsf] d'2tL /l;b, ;'grfFbL tyf g]kfn ;/sf/÷g]kfn /fi6«

a}+sn] hf/L u/]sf] C0fkq÷jrtkqsf] lwtf]df shf{ k|bfg ug{ ;Sg]5 .

-!$_ s'g} klg a}+s tyf ljQLo ;+:yf / C0f c;"nL Gofoflws/0f nufot cGo lgsfox?af6 ul/g] lnnfd

a9fa9 nufot C0f c;"nL ;DaGwL sfo{x?df ;DalGwt a}+s tyf ljQLo ;+:yfsf sd{rf/L k|ToIf jf

ck|ToIf ?kdf ;xefuL x'g kfpg] 5}gg\ . a}+s tyf ljQLo ;+:yfn] cfˆgf] sd{rf/L ;]jf

ljlgodfjnLdf ;d]t ;f]xL cg'?k kl/dfh{g ug'{ kg]{5 .

^=% sd{rf/L bIftf clej[l4 ;DaGwdf

;+:yfn] cfkm\gf sd{rf/Lx?sf]] bIftf clej[l4sf nflu k|To]s jif{ s'n sd{rf/L vr{sf] Go"gtd # k|ltzt

/sd tflnd tyf j[lQ ljsf;df vr{ ug'{ kg]{5 . o:tf] vr{ ubf{ lgDgfg';f/sf zt{x? kfngf ug'{ kg]{5 M

20

-s_ tflnd tyf j[lQ ljsf; vr{sf] u0fgf ubf{ ut jif{sf] s'n sd{rf/L vr{nfO{ cfwf/ lng' kg]{5 .

-v_ tflnd tyf j[lQ ljsf; vr{af6 ;+:yfsf ;a} sd{rf/Lx?n] bIftf clej[l4df ;dfg cj;/ k|fKt ug]{

u/L cfjZos Joj:Yff ldnfpg' kg]{5 . ;fy}, n3'ljQ ljQLo ;+:yfsf ;~rfns ;ldltn]

sd{rf/Lx?sf]] bIftf clej[l4 ;DaGwdf sfo{ljlw agfO{ nfu" ug'{ kg]{5 .

-u_ ;~rfns ;ldltsf cWoIf, ;~rfns / k|d'v sfo{sf/L clws[tsf] ljb]z e|d0f ;DaGwL s'g} klg vr{

/ cfˆgf] ;+:yfsf] tkm{af6 k|ltlglwTj ub}{ ;ef jf ;Dd]ngdf ;xefuL x'Fbfsf] k|ltlglw d08nsf] vr{

o; cGtu{t ;dfj]z ug{ kfOg] 5}g .

-3_ k|fylds a}lsË sfo{ (Core Banking Functions) ;Fu k|ToIf ;DalGwt a9Ldf tLg dlxgf;Ddsf]

:jb]zL jf ljb]zL tflnd tyf uf]i7L ;DaGwL vr{ ;dfj]z ug{ kfOg]5 .

-ª_ tflnddf dgf]lgt÷;xefuL x'Fbf a}+ssf] lgodfg';f/ nfUg] vr{ o; cGtu{t ;dfj]z ug{ kfOg]5 .

-5_ tflnd k|bfos ;+:yfsf] 5g}f6 ubf{ To:tf] ;+:yfsf] Voflt, k|lti7f / ljZj;gLotfnfO{ cfwf/ agfpg'

kg]{5 .

-h_ :jb]zL tflnd tyf uf]i7Lsf] xsdf a}+lsª If]q;Fu ;DalGwt tflnd k|bfg ug]{ ;+:yf, g]kfn /fi6« a}+s

tyf g]kfn ;/sf/n] cfof]hgf u/]sf tflnd, uf]i7L, cg'lzIf0f sfo{qmd, ;]ldgf/ cflbdf ;xefuL

u/fpFbf nfUg] vr{ tyf ;+:yf cfkm}n] jf cfˆg} cfjf;Lo tflnd s]Gb| dfkm{t \ tflnd ;~rfng ubf{

nfUg] vr{nfO{ tflnd tyf j[lQ ljsf; vr{df ;dfj]z ug{ kfOg]5 .

-em_ rfn' cfly{s jif{df sd{rf/Lx?sf]] bIftf clej[l4df tf]lsP cg';f/ vr{ x'g g;s]df To:tf] afFsL

/sdnfO{ sd{rf/Lsf]] bIftf clej[l4 sf]ifdf hDdf u/L cfufdL cfly{s jif{df vr{ ug{' kg]{5 .

-`_ ;+:yfn] cfˆgf] ;+:yfdf sfo{/t ;xfos :t/b]lv clws[t :t/;Ddsf sd{rf/Lx?nfO{ a}+lsË ;DaGwL

tflnd k|bfg ug]{ Joj:yf ug'{ kg]{5 . n3'ljQ 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 u/L ;Sg' kg]{5 .

^=^ cfGtl/s ;ldlt÷pk;ldlt ;DaGwL Joj:yf

-!_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf @@, @^, @&, ^) / ^! df ePsf] Joj:yf cg';f/

;~rfns ;ldltn] cfˆgf] hjfkmb]xLdf b]xfo adf]lhd x'g] u/L ;ldlt÷pk–;ldlt u7g u/L sfd,

st{Jo / clwsf/ ;d]t tf]Sg' kg]{5 M

-s_ ;+:yfn] cfˆgf] sfd sf/afxLnfO{ k|efjsf/L ?kdf ;~rfng ug{ ;~rfnssf] ;+of]hsTjdf

b]xfosf ;ldlt jf pk–;ldlt dfq u7g ug{ ;Sg]5 .

n]vfk/LIf0f ;ldlt

hf]lvd Joj:yfkg ;ldlt

sd{rf/L ;]jf ;'ljwf ;ldlt

;DklQ z'4Ls/0f cg'udg ;ldlt

-v_ v08 -s_ df h'g;'s} s'/f n]lvPsf] ePtfklg s'g} vf; k|of]hgsf] nflu ;do tf]sL

u}/–sfo{sf/L ;~rfnssf] ;+of]hsTjdf pk–;ldlt u7g ug{ eg] jfwf k'u]sf] dflgg] 5}g .

-u_ ;~rfns ;ldltsf cWoIf ;~rfns ;ldlt afx]s cGo s'g} klg cfGtl/s ;ldlt jf

pk–;ldltdf ;dfj]z x'g kfpg] 5}g .

-3_ v08 -s_ adf]lhd ;ldlt u7g ubf{ n]vfk/LIf0f ;ldltdf # hgf / cGo ;ldltdf cfjZostf

cg';f/ cfdGq0f ul/g] ljz]if1 JolQm ;lxt sDtLdf # b]lv a9Ldf % hgf;Dd ;b:o x'g ;Sg]

5g\ .

-ª_ ;DalGwt ;+:yfn] ;a} ;~rfnsx?sf] of]Uotf / cg'ej v'n]sf] Profile tof/ u/L ;f]sf]

cfwf/df ;~rfnsx?nfO{ pko'Qm ;ldltdf /fVg] Joj:yf ug'{ kg]{5 .

-r_ pko{'Qm adf]lhd tLg j6f ;ldlt sfod x'g] u/L o; a}+saf6 kl/kq hf/L x'g' eGbf cufl8

ljleGg ljlgodfjnLx?df ePsf] Joj:yf cg';f/ ;~rfnsx?n] k|ltlglwTj ug]{ u/L u7g

ePsf ;ldltnfO{ Joj:yfkg cGtu{t u7g ug]{ Joj:yf ldnfpg' kg]{5 .

21

-5_ ;ldltsf ;b:ox?sf] a}7s eQf ;~rfns ;ldltsf ;b:on] kfpg] a}7s eQf eGbf a9L gx'g]

u/L tf]Sg' kg]{] 5 .

-h_ gfoj sfo{sf/L k|d'v kbdf a9'jf jf gofF kbk"lt{ k|lqmofaf6 lgo'lQm ubf{ sfo{sf/L k|d'vsf]

l;kmfl/;df ;ldltn] ug'{kg]{5 . gfoj sfo{sf/L k|d'v eGbf tNnf] txsf sd{rf/Lsf] a9'jf jf

gofF kbk"lt{ ubf{{ k|d'v sfo{sf/L clws[tsf] lgs6td tNnf] jl/otfsf] kbflwsf/Lsf]

;+of]hsTjdf ul7t kbk"lt{ ;ldltsf] l;kmfl/;df sfo{sf/L k|d'vn] ug]{5 .

-em_ Pp6f ;ldltdf ;+of]hs /x]sf] ;~rfns csf]{ ;ldltdf ;+of]hs x'g kfpg] 5}g .

-`_ cfGtl/s n]vfk/LIf0f ljefusf k|d'v / sd{rf/Lx?sf] sfo{;Dkfbg d"NofÍg qmdzM ;~rfns

;ldltn] / n]vfk/LIf0f ;ldltn] ug]{ u/fpg] Joj:yf ug'{ kg]{ .

-@_ n]vfk/LIf0f ;ldlt ;DaGwL Joj:yf

;~rfns ;ldltn] u}/ sfo{sf/L ;~rfnssf] dftxtdf Pp6f n]vfk/LIf0f ;ldlt u7g ug'{ kg]{5 . ;f]

;ldltsf] ;b:o–;lrj cfGtl/s n]vfk/LIf0f ljefusf] k|d'v x'g]5 / cfGtl/s n]vfk/LIf0f ljefu

gePsf] cj:yfdf n]vf÷ljQ ljefusf] k|d'v x'g]5 . ;f] ;ldltn] ;+:yfsf] cfly{s cj:yfsf] ;dLIff,

cfGtl/s lgoGq0f, n]vfk/LIf0f ;DaGwL sfo{qmd / n]vfk/LIf0fsf] kl/0ffd ;DaGwdf lj:t[t 5nkmn

u/L n3'ljQ ljQLo ;+:yfsf] Joj:yfkgnfO{ cfjZos lgb]{zg lbg]5 . n3'ljQ ljQLo ;+:yfsf

cfGtl/s / jfx\o n]vfk/LIfsx?n] ;f] ;ldltdf l;w} kx'Fr /fVg ;Sg]5g\ . lghx?n] k]z ug]{ k|ltj]bg

/ o; ;ldltsf] k|ltj]bg pk/ n3'ljQ ljQLo ;+:yfsf] ;~rfns ;ldltn] lj:t[t 5nkmn ug'{ kg]{5 .

n3'ljQ ljQLo ;+:yfdf u7g x'g] n]vfk/LIf0f ;ldltdf sfo{sf/L k|d'vnfO{ ;b:osf] ?kdf /fVg kfOg]

5}g t/ cfjZostf k/]sf] cj:yfdf cfdlGqt ;b:osf] ?kdf af]nfpg jfwf k'u]sf] dflgg] 5}g .

;ldltsf] k|d'v pQ/bfloTj

-s_ k|rlnt sfg'g adf]lhd ;+:yfsf] ;du| ljQLo cj:yf, cfGtl/s lgoGq0f, n]vfk/LIf0f of]hgf /

cfGtl/s n]vfk/LIf0fdf cf}++NofOPsf ljifox?df cfjlws ?kdf ;dLIff u/L ;f] ;DaGwdf

ckgfpg' kg]{ sbd af/] Joj:yfkgnfO{ cfjZos lgb]{zg lbg] / ;f] ;DaGwL ;'emfj ;~rfns

;ldltdf k]z ug]{ .

-v_ afXo n]vfk/LIfsn] k]z u/]sf] n]vfk/LIf0f k|ltj]bgdf cf}+NofOPsf a'Fbf÷s}lkmotx? pk/

;dLIff u/L ;'wf/fTds sbd rfNg Joj:yfkgnfO{ lgb]{zg lbg] .

-u_ g]kfn /fi6« a}+saf6 lg/LIf0f tyf ;'kl/j]If0f u/L k|ltj]bgdf cf}NofOPsf a'Fbf÷s}lkmotx?sf]

sfof{Gjog eP÷gePsf] ;DaGwdf ;dLIff ug]{ tyf tL ljifox?sf] clen]v u/L ;~rfns

;ldltnfO{ hfgsf/L u/fpg] .

-3_ ;+:yfsf] jflif{s ljQLo ljj/0fnfO{ ;xL / oyfy{ agfpg Joj:yfkgnfO{ ;xof]u ug]{ .

-ª_ n3'ljQ ljQLo ;+:yfsf] sf/f]af/sf] x/–lx;fj ;xL / oyfy{ ePsf] ;DaGwdf ;~rfns

;ldltnfO{ ljZj:t t'Nofpg'sf] ;fy} ;Defljt bfloTj / shf{ juL{s/0f u/L ;f]sf] nflu /fVg'

kg]{ Joj:yf ;DaGwdf lgoldt ?kdf ;dLIff ug]{ .

-r_ k|rlnt sfg'g tyf g]kfn /fi6« a}+saf6 hf/L ul/Psf lgodg Joj:yfx? kfngf u/]÷gu/]sf]

;DaGwdf ;ldltn] ;dLIff ug'{sf ;fy} ;f] ;DaGwL Aoxf]/f cfˆgf] k|ltj]bgdf pNn]v ug'{ kg]{ .

-5_ cfGtl/s n]vfk/LIf0f ;DaGwL lj:t[t sfo{ k|0ffnL tof/ u/L ;f]sf] cfwf/df cfGtl/s

n]vfk/LIf0f u/fpg' kg]{ .

-h_ ;+:yfsf] sfd sf/afxLdf lgoldttf, ldtJolotf, cf}lrTotf, k|efjsfl/tf h:tf s'/fx?

cjnDjg eP÷gePsf] af/] ;dLIff u/L ;~rfns ;ldltnfO{ cfjZos ;'emfj lbg] .

-em_ ;+:yfsf] q}dfl;s ljQLo ljj/0fsf] ;dLIff u/L ;~rfns ;ldlt ;dIf k|ltj]bg k]z ug]{ .

-`_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf ^! / sDkgL P]g, @)^# sf] bkmf !^% df

pNn]v ePsf sfo{x? ug]{ .

22

-#_ sd{rf/L ;]jf ;'ljwf ;ldlt ;DaGwL Joj:yf

;~rfns ;ldltn] Ps hgf u}/–sfo{sf/L ;~rfnssf] ;+of]hsTjdf Pp6f æsd{rf/L ;]jf ;'ljwf ;ldltÆ

u7g ug{ ;Sg]5 . ;ldltsf ;b:ox?dWo] n]vf ;DaGwL ljefusf ljefuLo k|d'v ;b:o, hgzlQm ;DaGwL

ljefusf ljefuLo k|d'v ;b:o–;lrj x'g]5g\ .

;ldltsf] sfd st{Jo / pQ/bfloTj

-s_ ;+:yfsf] ækfl/>lds lgwf{/0f gLltÆ th'{df ug{ ;~rfns ;ldltnfO{ cfjZos ;xof]u ug]{ .

-v_ ;ldltn] ;do ;dodf ;Dk"0f{ sd{rf/Lx?sf] kfl/>lds ;+/rgfsf] cWoog tyf ljZn]if0f ug]{ / ahf/sf]

kfl/>lds ;+/rgfdf cfPsf] kl/jt{gn] n3'ljQ ljQLo ;+:yfdf kfg]{ k|efjsf ;DaGwdf lgoldt ?kn]

cWoog u/L ;~rfns ;ldlt ;dIf k|ltj]bg k]z ug]{ .

-u_ ;+:yfsf] ækfl/>lds lgwf{/0f gLltÆ adf]lhd k|rlnt sfg'g tyf gLlt lgb]{zgdf plNnlvt

Joj:yfx?sf] kfngf x'g] u/L k|d'v sfo{sf/L clws[t nufot ;Dk"0f{ sd{rf/Lx?sf] kfl/>lds j[l4 ug'{

kg]{ b]lvPdf ;f]sf] cfwf/x? ;lxt ;~rfns ;ldltdf l;kmfl/z ug]{ .

-3_ ;+:yfsf sd{rf/Lx?n] ;Dkfbg ug'{ kg]{ sfo{ ljj/0f, nIo / k|ult d"NofÍgsf kl/;"rsx? ;d]t ljsf;

u/L ;f] adf]lhd lghx?sf] sfo{;Dkfbg d"NofÍg k|0ffnLsf] k'g/fjnf]sg ug]{ .

-ª_ hgzlQm Joj:Yffkg ;DaGwL sfo{x? egf{, 5gf}6, lgo'lQm, kb:yfkgf, ;?jf, a9'jf, j[lQ ljsf;,

sfo{;Dkfbg d"NofÍg, k'/:sf/ tyf ;hfo / >d ;DaGw ;DaGwL of]hgf, gLlt tyf dfkb08x? tof/

u/L ;~rfns ;ldlt ;dIf k]z ug]{ .

-r_ sd{rf/L gLlt tyf sfo{/t sd{rf/L ;+/rgfsf] ;dLIff ug]{ / Succession Planning tof/ u/L

:jLs[ltsf nflu ;~rfns ;ldlt ;dIf l;kmfl/z ug]{ .

-$_ hf]lvd Joj:yfkg ;ldlt ;DaGwL Joj:yf

;~rfns ;ldltn] Ps hgf u}/–sfo{sf/L ;~rfnssf] ;+of]hsTjdf Pp6f hf]lvd Joj:yfkg ;ldlt u7g

ug{ ;Sg]5 . ;ldltsf] ;b:ox? dWo] ;~rfng -ck/];g_ ljefusf ljefuLo k|d'v ;b:o / shf{ ljefusf

ljefuLo k|d'v jf hf]lvd Joj:yfkg ;DaGwL sfo{ ug]{ cnUu} OsfO{ ePdf ;f]sf] k|d'v ;b:o–;lrj x'g]5 .

n]vfk/LIf0f ;ldltsf ;+of]hs hf]lvd Joj:yfkg ;ldltsf] kb]g ;b:o x'g]5 . ;ldltsf] a}7s tLg dlxgfdf

sDtLdf Psk6s a:g' kg]{5 .

;ldltsf] sfd st{Jo / pQ/bfloTj

-s_ ljBdfg hf]lvd klxrfg tyf Joj:yfkg k|0ffnLsf] kof{Kttf / pko'Qmtf ;DaGwdf ;~rfns ;ldltnfO{

hfgsf/L u/fpg] / pko'Qm k|0ffnLsf] ljsf;sf nflu ;'emfj lbg] .

-v_ Joj;flos ultljlwdf lglxt hf]lvdsf] :t/, hf]lvd axg Ifdtf, hf]lvd Joj:yfkgsf] nflu ljsf;

u/]sf] /0fgLlt, gLltut Joj:yf / dfu{bz{gsf] lgoldt k'g/fjnf]sg u/L ;f]sf] kof{Kttfsf ;DaGwdf

;~rfns ;ldltdf ;'emfj k]z ug]{ .

-u_ Joj:yfkgaf6 lgoldt ?kdf hf]lvd Joj:yfkg k|ltj]bg lnO{ hf]lvdsf] cf+sng, d"NofÍg, lgoGq0f

tyf cg'udg s]–s;/L eO/x]sf] 5 ;f] ;DaGwdf 5nkmn ug]{ / ;~rfns ;ldltdf cfjZos ;'emfj k]z

ug]{ .

-3_ hf]lvd ;DklQ cg';f/ k'+hLsf] kof{Kttf, Joj;flos /0fgLlt cg'?k gLltut Joj:Yffsf] kof{Kttf, ;+:yfn]

lng ;Sg] clwstd hf]lvd ;DaGwdf lgoldt ?kdf 5nkmn tyf ljZn]if0f u/L ;~rfns ;ldltnfO{

cfjZos /fo, ;'emfj lbg] .

-ª_ hf]lvd Joj:yfkgsf nflu g]kfn /fi6« a}+saf6 hf/L ul/Psf lgb]{zg÷dfu{lgb]{zg, ;+:yfn] lgwf{/0f u/]sf

cfGtl/s ;Ldf, pko'Qm k|rng cg'?k cfjZos gLlt Pjd\ ;+/rgf ljsf; ug{sf nflu ;~rfns

;ldltnfO{ ;'emfj lbg] .

-r_ ;~rfns ;ldltaf6 ePsf] clVtof/ k|Tofof]hgsf] ;Ldf tyf cf}lrTotf ljZn]if0f u/L ;~rfns

;ldltdf cfjZos ;'emfj ;lxtsf] k|ltj]bg k]z ug]{ .

23

-5_ ;+:yfsf] ;DklQ ;+/rgf, tL ;DklQx? kl/rfngsf] cj:yf, To;af6 k|fKt ug{ ;lsg] cfo, ;DklQx?sf]

u'0f:t/df x'g] j[l4÷x|f; / ;DklQ bfloTj ;ldlt -ALCO_ af6 ePsf sfo{x?sf] ;DaGwdf q}dfl;s

?kdf ljZn]if0f÷;dLIff u/L ;~rfns ;ldltdf k|ltj]bg k]z ug]{ .

-h_ cy{tGqsf] s'g} If]qdf pTkGg x'g] ;d:of jf kl/jt{gn] ;+:yfsf] ljQLo cj:yfdf kfg{ ;Sg] c;/sf]

;DaGwdf cWoog u/L ;f]sf] lg/fs/0fsf] nflu s]–s:tf] gLlt cjnDag ug'{ kg]{ xf] cfjZos ;'emfj

;lxt ;~rfns ;ldltdf k|ltj]bg k]z ug]{ .

^=& cfˆgf ;~rfns, z]o/wgL, sd{rf/L Pjd\ lgh;Fu ;DalGwt kmd{nfO{ shf{ k|bfg ug{ aGb]h ;DaGwL

Joj:yf

-s_ b]xfosf cj:yfdf ;+:yfsf ;~rfnsnfO{ shf{ ;fk6L÷u}/–sf]ifdf cfwfl/t ;'ljwf k|bfg ug{ aGb]h

ul/Psf] 5 M–

-!_ ;~rfns / lghsf] Psf3/ kl/jf/sf ;b:onfO{,

-@_ ;~rfns jf lghsf] Psf3/ kl/jf/sf ;b:o Joj:yfks, ;fe]mbf/, Ph]G6 jf hdfgtstf{

ePsf] jf lghsf] k|ToIf ljQLo :jfy{ ePsf] JolQm, kmd{, sDkgL jf ;+:yfnfO{,

-#_ ;~rfns jf lghsf Psf3/ kl/jf/sf ;b:on] !) k|ltzteGbf a9L z]o/ lnPsf] kmd{,

sDkgLnfO{ / ;+:yfnfO{,

-$_ ;~rfns jf lghsf Psf3/ kl/jf/sf ;b:o hdfgt a;]sf] JolQm, kmd{ sDkgLnfO{ jf

;+:yfnfO{ .

-v_ b]xfosf cj:yfdf ;+:yfsf ;+:yfks, z]o/wgL tyf sd{rf/LnfO{ shf{ tyf u}/–sf]ifdf cfwfl/t

;'ljwf k|bfg ug{ aGb]h ul/Psf] 5 M–

-!_ ;+:yfks jf ;+:yfks ;d"xsf z]o/wgL jf laqmL ePsf] s'n z]o/sf] ! k|ltzteGbf a9L z]o/

lnPsf z]o/wgL tyf lghsf kl/jf/sf ;b:o / sd{rf/LnfO{,

:ki6Ls/0f M

-c_ ;+:yfks, ! k|ltzt jf ;f]eGbf a9L z]o/ lnPsf JolQm÷kmd{÷sDkgL÷;+:yf, sfo{sf/L

k|d'v, axfnjfnf n]vfk/LIfs tyf clws[t:t/sf sd{rf/L jf To:tf JolQmsf] kl/jf/sf

;b:o jf ;~rfns dgf]lgt jf lgo'lQm ug]{ clwsf/ kfPsf kmd{, sDkgL jf ;+:yfnfO{

shf{ jf ;'ljwf k|bfg ug{ kfOg] 5}g .

-cf_ ljutdf s'n hf/L k'+hLsf] ! k|ltzt eGbf sd z]o/ wf/0f u/]sf n3'ljQ ljQLo

;+:yfsf ;+:yfks jf ;+:yfks ;d"xsf z]o/wgLnfO{ k|bfg ePsf] shf{ tyf u}/–sf]ifdf

cfwfl/t ;'ljwfsf] lj:t[t ljj/0f jfli{fs ljQLo ljj/0fdf v'nfpg' kg]{5 .

-@_ laqmL ePsf] z]o/sf] ! k|ltzteGbf a9L z]o/ lnPsf] z]o/wgL / ;+:yfsf sd{rf/L ;fem]bf/

ePsf] jf hdfgt a;]sf] jf cGo lsl;dsf] ljQLo :jfy{ ePsf] JolQm, kmd{, sDkgL jf

;+:yfnfO{,

-#_ o; a}+sn] lgb]{zg lbPsf]df afx]s ;+:yfsf z]o/wgL / sd{rf/Ln] !) k|ltzteGbf a9L z]o/

lnO{ dtflwsf/ lnPsf] kmd{, sDkgL jf ;+:yfnfO{,

-u_ sfo{sf/L k|d'v / ;+:yfsf sd{rf/Lx?nfO{ ;+:yfsf] sd{rf/L ljlgodfjnL cg';f/ ;'ljwfo'Qm ;fk6L

k|bfg ug{ of] lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g .

pko{'Qm Joj:yfsf cltl/Qm ;/sf/sf] 3f]lift p2]Zo k'/f ug{ :yfkgf ePsf ljsf;d"ns ;+:yf jf

sDkgLnfO{ shf{ k|bfg ug{ o; a}+sn] 5'6 lbg ;Sg]5 .

-3_ o; a}+saf6 yf]s shf{ sf/f]af/ dfq ug]{ Ohfhtkq kfPsf ;+:yfsf] ;+:yfut ;+:yfks z]o/wgLx?nfO{

;f]xL ;+:yfaf6 shf{ k|jfx ug{ 5'6 k|bfg ul/Psf] 5 .

o:tf] C0fL ;+:yfaf6 yf]s shf{ sf/f]af/ ug]{ ;+:yfsf] ;~rfns ;ldltdf k|ltlglwTj ePsf] cj:yfdf

;d]t shf{ k|jfx ug{ jfwf kg]{ 5}g .

24

^=* cfrf/;+lxtf tyf ;'zf;g ;DaGwL Joj:yf

-!_ n3'ljQ ljQLo ;+:yfx?sf] ;d]t ;'zf;g sfod ug]{ sfo{df e"ldsf /x]sf] x'Fbf ;'zf;g P]gsf] efjgf

cg';f/ cf–cfˆgf] ;+:yfdf cfrf/;+lxtf lgdf{0f u/L nfu' ug'{ kg]{5 .

-@_ cf–cfˆgf] ;+:yfdf ;'zf;gsf] l:yltaf/] dfl;s ?kdf cg'udg ug]{ Aoj:yf ug'{ kg]{5 .

-#_ o; a}+ssf] lg/LIf0f k|ltj]bgdf p7fOPsf ljifox?nfO{ tbf?stfsf ;fy sfof{Gjog ug'{ kg]{5 .

^=( :jM3f]if0ff ;DaGwL Joj:yf

-s_ ;+:yfsf ;~rfnsx?n] cfˆgf] af/]df o;};fy ;+nUg :j3f]if0ff -Self-declaration_ u/]÷u/fPsf]

ljj/0f -cg';"rL ^=!_ ;lxtsf] hfgsf/L tyf ;DalGwt ;+:yfn] cfˆgf ;~rfnsx?sf] ;DaGwdf

cg';"rL ^=@ adf]lhdsf] ljj/0f tof/ u/L cBfjlws u/L /fVg' kg]{5 .

-v_ ;+:yfn] cfˆgf] ;+:yfsf] ;~rfnsn] cfkm" jf cfˆgf] kl/jf/sf ;b:o tyf cfˆgf] jf kl/jf/sf]

:jfldTjdf /x]sf] kmd{÷sDkgLsf] gfddf ljleGg a}+s tyf ;+:yfx?af6 lnPsf] shf{ ;DaGwL

:j3f]if0ff ljj/0f jflif{s ?kdf cfly{s jif{ ;dfKt ePsf] ldltn] #% lbgleq ;~rfns ;ldltdf k]z

u/L cBfjlws u/L /fVg' kg]{5 .

^=!) cfˆgf] lgodfjnLdf tf]lsP adf]lhd ;~rfns ;ldltsf] cWoIf, ;~rfns, j}slNks ;~rfns a}7sdf

pkl:yt eP afkt kfpg] a}7s eQf, ;~rfns sfo{sf/L eO{ sfo{ u/]df kfl/>lds ;d]t / 6]lnkmf]g,

df]jfOn tyf kqklqsf vr{ Pjd\ ;+:yfsf] sfddf :jb]z / ljb]zdf e|d0f ubf{ nfUg] vr{ h:tf cGo

;'ljwf afx]s u}/–sfo{sf/L cWoIf tyf cGo ;~rfnsx?n] JolQmut kmfObf x'g] cfly{s / u}/–cfly{s s'g}

klg k|s[ltsf ;'ljwf lng kfOg] 5}g . o;/L cfly{s / u}/–cfly{s ;'ljwf lnPsf] v08df a}+s tyf ljQLo

;+:yf ;DaGwL P]g, @)&# sf] bkmf @# sf] pkbkmf -!_ sf] Joj:yf pNn+3g u/]sf] dfgL ;DalGwt

;~rfnsaf6 c;'npk/ ul/g]5 .

^=!! Ohfhtkqk|fKt ug]{ qmddf /x]sf n3'ljQ ljQLo ;+:yfsf k|:tfljt ;~rfns÷jf k|jGw ;~rfnsx?n]

ljQLo sf/f]af/ ug]{ Ohfhtkqk|fKt gu/];Dd s'g} klg k|sf/sf] kfl/>lds, eQf tyf cGo cfly{s ;'ljwfx?

lng kfOg] 5}g . k|:tfljt ;+:yfdf sfo{/t sd{rf/Lx?n] k|:tfljt ;~rfns ;ldltn] lg0f{o u/] adf]lhdsf]

kfl/>lds lng eg] afwfkg]{ 5}g . ljQLo sf/f]af/sf] Ohfhtkqk|fKt u/L ;s]sf t/ ;j{;fwf/0fdf

;fj{hlgs z]o/ lgisfzg gu/]sf ;+:yfsf ;~rfns, k|jGw ;~rfns tyf k|d'v sfo{sf/L clws[t

nufotsf clwsf/Lx?n] k|fKt ug]{ kfl/>lds, eQf tyf cGo cfly{s ;'ljwfx? pQm ;+:yfsf] ;j{;fwf/0f

z]o/wgLsf] k|ltlglwTj ePsf] k|yd ;fwf/0f;ef ;DkGg geP;Dd j[l4 ug{ kfOg] 5}g .

^=!@ clVtof/ k|fKt lgsfon] s'g} JolQm tyf lgh ;xefuL x'g] jf ePsf] ;fem]bf/L kmd{, sDkgL tyf ;+:yfx?

;d]tnfO{ ljkIfL agfO{ d'2f bfo/ u/]df ;f] JolQm tyf lghsf ;fem]bf/L kmd{nfO{ n]vfk/LIfsdf lgo'Qm ug{

kfOg] 5}g . t/, ;kmfO{ kfPsf] v08df cflwsfl/s kq k|fKt eP kl5 n]vfk/LIfsdf lgo'Qm ug{ ;lsg]5 .

d'2f bfo/ x'g' cl3 n3'ljQ ljQLo ;+:yfsf] ;fwf/0f;efaf6 n]vfk/LIfs lgo'lQm ePsf] xsdf eg] lgwf{l/t

sfd ;DkGg ug{ o; Joj:yfn] s'g} afwf kg]{ 5}g .

^=!# ;+:yfsf] Ps k|ltzt jf ;f] eGbf a9L ;]o/ wf/0f u/]sf ;]o/wgL jf lghsf] JolQmut jf ;fem]bf/L kmd{n]

n]vfk/LIf0f u/]sf] kmd{÷sDkgL÷;+:yfnfO{ ;DalGwt n3'ljQ ;+:yfn] C0f k|bfg ug{ kfOg] 5}g .

^=!$ ;+:yfut ;fdflhs pQ/bfloTj ;DaGwdf M

;+:yfn] ;+:yfut ;fdflhs pQ/bfloTj ;DaGwL sfo{df yk lqmofzLn x'g cfˆgf] x/]s cfly{s aif{sf] v'b

d'gfkmfsf] sDtLdf ! k|ltzt /sd 5'§\ofO{ ;+:yfut ;fdflhs pQ/bfloTj sf]ifdf hDdf ug'{ kg]{5 . ;f]

sf]ifdf hDdf ePsf] /sd lgDgfg';f/ x'g] u/L csf]{ cfly{s jif{df vr{ ug]{ Joj:yf ldnfpg' kg]{5 .

-s_ ;+:yfut ;fdflhs pQ/bfloTj sf]ifaf6 b]xfosf If]qx?df vr{ ug{ ;lsg]5 M

-!_ ;fdflhs kl/of]hgfx?df x'g] vr{ M lzIff, :jf:Yo, b}jL k|sf]k Joj:yfkg, jftfj/0f ;+/If0f,

;f+:s[lts k|a4{g, b'u{d If]qdf k"jf{wf/ ;'wf/, ;fdflhs ?kn] lk5l8Psf ju{sf] cfo cfh{g

Ifdtf clej[l4, ljQLo ;fIf/tf, u|fxs ;+/If0f ;DaGwL sfo{qmd cflbdf ug]{ k|ToIf tyf

ck|ToIf vr{ . kl/of]hgf 5gf}6 ubf{ ;DalGwt If]qdf sfo{ ul//x]sf ljlzli6s[t ;+:yfx?af6

;fj{hlgs ;"rgf dfkm{t\ k|:tfj dfu u/L 5gf}6 ug'{ kg]{5 .

25

-@_ k|ToIf cg'bfg vr{ M clt ljkGg ju{sf nflu lzIff tyf :jf:Yodf x'g] vr{ Joxf]l/lbg] u/L x'g]

k|ToIf cg'bfg vr{ jf To:tf If]qdf ;+nUg tyf lqmoflzn ;+:yfx?sf] ef}lts ;+/rgf lgdf{0f,

;fwg vl/b ;~rfng vr{ cflbdf lbOg] k|ToIf cg'bfg vr{ .

-#_ lbuf] ljsf; nIo M g]kfnsf] lbuf] ljsf; nIo, @)!^–@)#) -Sustainable Development

Goals, 2016-2030_ n] klxrfg u/]sf !& j6f If]qx?df tf]lsPsf nIox?sf] k|flKtdf ;xof]u

x'g] u/L ul/g] cGo k|ToIf tyf ck|ToIf vr{x? .

-$_ n3'ljQ ljQLo ;+:yfn] cfˆgf] ;+:yfdf sfo{/t sd{rf/Lx?sf nflu Child Day Care Centre

sf] Joj:yf ubf{ nfUg] vr{ .

-%_ Joj;flos ?kdf :yfkgf ePsf jfx]ssf cgfyfno, afndlGb/ / j[4f>dnfO{ lbOPsf] cg'bfg

tyf ul/Psf vr{x? .

-v_ ;+:yfsf] a|f08 k|j4{g x'g] u/L ul/g] vr{ o; sf]ifaf6 Joxf]g{ kfOg] 5}g . t/, ;+:yfut ;fdflhs

pQ/bfloTjdf u/]sf] vr{df ;+:yfsf] gfd ;f}hGosf] ?kdf pNn]v ug{ eg] afwf k'u]sf] dflgg] 5}g .

-u_ ;+:yfn] ;+:yfut ;fdflhs pQ/bfloTjdf vr{ ubf{ Ps} ef}uf]lns If]q tyf ljifo

-h:t}M lzIff, :Jff:Yo cflb_ df dfq ;Lldt geO{ cfˆgf] sfo{If]qleqsf ;j} ef}uf]lns If]q tyf

ljifox?df Gofof]lrt 9Ën] vr{ ug]{ Joj:yf ldnfpg' kg]{5 .

-3_ ;~rfns ;ldltsf ;b:ox?nfO{ JolQmut tyf /fhg}lts nfe x'g] u/L vr{ ug{ kfOg] 5}g .

-ª_ ;~rfns ;ldltn] ;+:yfut ;fdflhs pQ/bfloTjsf nflu o; Joj:yf cg';f/ klxrfg x'g] If]qx?,

;f] If]qdf vr{sf nflu k|fKt x'g] k|:tfj d"NofÍg ug]{ k|lqmof, sf]ifsf] ;~rfng tyf Joj:yfkg

k|lqmof nufotsf laifox? ;d]6L 5'§} sfo{ljlw agfO{ nfu' ug'{ kg]{5 .

-r_ ;+:yfn] o:tf] sf]ifsf] Joj:yf tyf ;f]af6 ePsf] vr{ ;DaGwL hfgsf/L cfˆgf] jflif{s ljQLo

ljj/0fsf] n]vf ;DaGwL l6Kk0fL cGtu{t v'nfpg' kg]{5 .

^=!% ;DklQ ljj/0f tyf :j3f]if0ff ;DaGwL Joj:yf

;+:yfn] cfk\mgf ;~rfns, k|d'v sfo{sf/L clws[t tyf clws[t :t/sf sd{rf/Lx? / lghsf kl/jf/sf]

gfddf /x]sf] rncrn ;DklQ / a}+s tyf ljQLo ;+:yfaf6 lnPsf] C0fsf] ljj/0f x/]s cfly{s jif{ ;dfKt

ePsf] #% lbgleq cBfjlws u/L /fVg'kg]{5 . ;fy}, Ohfhtkqk|fKt ;+:yfn] k|d'v sfo{sf/L clws[t tyf

clws[t :t/sf sd{rf/Lx? lgo'lQm ubf{ ;DalGwt JolQm;Fu o; lgb]{zgsf] cg';"rL g+= 3 ^=# adf]lhdsf]

:j3f]if0f u/fpg' kg]{5 .

^=!^ ;+3Lo ;+/rgf adf]lhdsf] :yfgLo, k|fb]lzs jf ;+3Lo txsf] kbflwsf/Ldf lgjf{lrt JolQmx? o; a}+saf6

Ohfhtkqk|fKt ;+:yfdf ;~rfns /xFbf ;+:yfut ;'zf;gsf] kIf sdhf]/ x'g] x'Fbf To:tf kbflwsf/Lx?n]

kbdf axfn /x'~h]n a}+s tyf ljQLo ;+:yfsf] ;~rfns ;ldltdf k|ltlglwTj ug{ kfpg] 5}gg\ .

^=!& k|d'v sfo{sf/L clws[t / ;+rfns ;ldltsf ;b:ox?sf] lgo'lQm ;DaGwdf b]xfo jdf]lhdsf] gLltut

Joj:yf ul/Psf] 5 .

!= k|d'v sfo{sf/L clws[tsf] lgo'lQm ;DaGwdf b]lvPsf c:j:Yo cEof;nfO{ lgodg ub}{ ;+:yfut

;'zf;g sfod ug{ o; a}+sjf6 Ohfhtkqk|fKt s'g} ;+:yfdf sfo{/t k|d'v sfo{sf/L clws[t h'g;'s}

sf/0fn] cfˆgf] ;]jfaf6 lgj[Q ePkl5 slDtdf ^ dlxgf cjlw k'/f u/]kl5 dfq o; a}+saf6

Ohfhtkqk|fKt csf]{ s'g} klg ;+:yfdf k|d'v sfo{sf/L clws[t x'g kfpg] . ;fy}, Ohfhtkqk|fKt

;+:yfsf] k|d'v sfo{sf/L clws[t cfˆgf] kbfjlw ;dfKt gxF'b} h'g;'s} sf/0fjf6 x6]df To:tf] JolQm k'gM

;f]xL sfo{sfn jf ^ dlxgf gk'uL ;f]xL Ohfhtkqk|fKt ;+:yfdf ;+rfns x'g gkfpg] .

@= s'g} Pp6f Ohfhtkqk|fKt ;+:yfdf ;+rfns /x]sf] AolQm ;+rfns kbjf6 h'g;'s} sf/0fjf6 x6]df

slDtdf ^ dlxgfsf] ;do Joltt geO{ csf]{ s'g} klg Ohfhtkqk|fKt ;+:yfdf ;+rfns x'g gkfpg] .

t/ :jtGq ;+rfnssf] xsdf of] Joj:yf nfu" gx'g] .

#= ;+:yfsf] s'g} ;+rfns cfˆgf] kbfjlw ;dfKt gxF'b} h'g;'s} sf/0fjf6 x6]df To:tf] JolQm k'gM ;f]xL

sfo{sfnleq ;f]xL ;+:yfdf ;+rfns kbdf lgjf{lrt jf dgf]lgt x'g gkfpg] .

26

^=!* ;+:yfn] k'/:sf/ jf ;Ddfg u|x0f ug]{, ;+:yfsf ;+rfns ;ldltsf cWoIf, ;b:o / k|d'v sfo{sf/L clws[tn]

ljb]z e|d0f ug]{ ;DaGwdf b]xfo jdf]lhdsf] gLltut Joj:yf ul/Psf] 5 .

!= k'/:sf/ jf ;Ddfg u|x0f ug]{ ;DaGwdfM

s_ ;+:yfn] k|ToIf jf ck|ToIf ?kdf cfly{s ;xfotf, rGbf jf cGo s'g} klg k|sf/sf] z'Ns jf

ljQLo of]ubfg u/]sf] cfwf/df dfq ;f]sf] k|ltkmn :j?k s'g} klg ljb]zL lgsfoaf6 k'/:sf/

jf ;Ddfg u|x0f ug{ kfOg] 5}g .

v_ s'g} klg ljb]zL lgsfoaf6 k'/:sf/ jf ;Ddfg u|x0f ug'{ kbf{ o; a}+ssf] k"j{ :jLs[lt lng'

kg]{5 . o;/L :jLs[lt lnbf k'/:sf/ jf ;Ddfg k|bfg ug]{ ljb]zL lgsfosf] j}wflgs x}l;ot

Pjd\ cflwsfl/stf k'i6L x'g] sfuhft ;d]t ;DalGwt Ohfhtkqk|fKt ;+:yfn] o; a}+s

;dIf k]z ug'{kg]{5 .

u_ k'/:sf/ jf ;Ddfg u|x0f ug]{ k|of]hgfy{ e|d0f ug]{ a}+ssf kbflwsf/Lsf] e|d0f nufotsf] vr{

ldtJooL x'g'kg]{5 .

@= ;+:yfsf ;+rfns ;ldltsf cWoIf, ;b:o / k|d'v sfo{sf/L clws[tsf] ljb]z e|d0f ;DaGwL

Joj:yfnfO{ yk Jojl:yt agfpg ;DalGwt Ohfhtkqk|fKt ;+:yfn] @)&$ r}t d;fGt;Dddf o;

;DaGwL sfo{ljlw agfO{ nfu" ug'{kg]{5 / To:tf] sfo{ljlwdf cGo cfjZos ljifox?sf cltl/Qm b]xfo

adf]lhdsf] Joj:yf sfod u/]sf] x'g'kg]{5 .

s_ e|d0fsf] p2]Zo, pkof]lutf nufotsf kIfx?df ;DalGwt ;+:yfsf] ;+rfns ;ldltaf6

lg0f{o ePsf] x'g'kg]{5 .

v_ ;+:yfsf ;+rfns ;ldltsf cWoIf, ;b:o / k|d'v sfo{sf/L clws[t ;+:yfsf] sfd;Fu

;DalGwt ljifodf ljb]z e|d0fdf hfg' kbf{ e|d0f ul/g] d'n's, e|d0fdf hfg] kbflwsf/Lsf]

gfd, e|d0f cjlw, e|d0fsf] ljifo, e|d0f ubf{ nfUg] vr{ Pjd\ ;DalGwt Ohfhtkqk|fKt

;+:yfnfO{ x'g] nfe ;d]tsf] ljZn]if0f ug'{kg]{5 .

u_ ljb]z e|d0f sfo{qmd ldtJooL x'g] u/L ;DkGg ug'{kg]{5 .

7= ;"kl/j]IfsLo lgb]{zg nfu' ug]{ sfo{ tflnsf ;DaGwL Joj:yf

&=! :ynut lg/LIf0f k|ltj]bg k|fKt ePsf] ldltn] a9Ldf tL; lbgleq n3'ljQ ljQLo ;+:yfsf] ;~rfns

;ldltn] pQm k|ltj]bgdf plNnlvt s}lkmotx?sf] ;'wf/ tyf lbPsf lgb]{zgx?sf] kfngf u/L ;f] lg/LIf0f

k|ltj]bgdf p7fOPsf a'Fbfx?sf] ;'wf/sf] l:ylt ;lxtsf] k|ltlqmof o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf

k7fpg' kg]{5 . tf]lsPsf] ;doleq cfjZos ;'wf/ u/L k|ltlqmof k7fpg g;Sg] cj:Yff ePdf o; a}+ssf]

:jLs[lt lnO{ k|fKt ePsf] cjlwleq pQm k|ltj]bg o; a}+sdf k]z ug'{ kg]{5 .

&=@ lg/LIf0f k|ltj]bg dfk{mt yk shf{ gf]S;fgL Joj:yf ug]{ lgb]{zg k|fKt ePdf rfn' q}dfl;s lx;fjdf yk

shf{ gf]S;fgL Joj:yf u/L ;f]sf] hfgsf/L o; a}+sdf lbg' kg]{5 .

&=# lg/LIf0f k|ltj]bg dfk{mt lgb]{zg k|fKt ePsf] ldltn] tL; lbgleq ;+:yfn] tLg dlxgf jf ;f]eGbf a9L

cjlwn] efvf gf3]sf shf{x?sf] l:ylt ;'wfg]{ of]hgf agfO{ o; a}+ssf n3'ljQ k|j4{g tyf ;'kl/j]If0f

ljefudf k]z ug'{ kg]{5 . ;f] cjlwleq o; a}+saf6 lg/LIf0f eO{ yk lgb]{zg k|fKt ePdf juL{s[t shf{x?sf]

/sd / juL{s/0fdf cfPsf] kl/jt{g ;dfj]z ePsf] ;+zf]lwt of]hgf #) lbgleq o; a}+ssf] n3'ljQ k|j4{g

tyf ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .

&=$ k'FhLsf]if kof{Kt gePsf] cj:yfdf lg/LIf0f k|ltj]bg dfk{mt lgb]{zg k|fKt ePsf] a9Ldf #% lbgleq n3'ljQ

ljQLo ;+:yfn] kof{Kt k'FhLsf]if sfod /fVgsf] nflu b]xfosf ljifox? ;d]t ;dfj]z ePsf] lnlvt k'FhL

of]hgf o; a}+ssf] n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 M–

-s_ kof{Kt k'FhLsf]if sfod ug{sf nflu xfn / eljiodf cfjZos kg]{ k'FhLsf] ljj/0f,

-v_ juL{s[t tyf k'gMjuL{s[t ;DklQsf] ljj/0f,

-u_ ;l~rt gfkmfsf] cg'dflgt /sd,

-3_ o; ;DaGwL lgb]{zgdf Joj:yf eP cg';f/ eljiodf cfjZos kg]{ k'FhL k'/f ug{ Joj:yf ul/Psf]

cltl/Qm ;|f]t / ;do tflnsf .

27

&=% ;+:yfn] ljBdfg gLlt, lgod tyf sfg'gL k|fjwfgsf] bfo/fleq sfo{ ;Dkfbg u/L cfGtl/s lgoGq0f

k|0ffnLdf k|efjsf/Ltf Nofpg ;lsg] u/L sfo{ljlwsf] ljsf; ug'{ kg]{5 . pQm sfo{ljlw cGtu{t slDtdf

b]xfosf ljifox? ;dfj]z ePsf] x'g' kg]{5 M–

-s_ ;+:yfsf]] oyfy{ cj:yfsf] lrq0f ug]{ tyf ;DklQ ;'/lIft x'g] u/L n3'ljQ ljQLo ;+:yfsf]]] Joj:yfkg

tyf n]vf lgoGq0f k|0ffnLsf] ;dLIff ;DaGwL sfo{ljlw .

-v_ tYofÍsf] ljZj;lgotf hfFr ug]{ sfo{ljlw .

-u_ shf{ k|jfx, t/ntf Joj:yfkg, k'FhLsf]ifsf] kof{Kttf, sd{rf/L, Joj:yfkg ;"rgf k|0ffnLsf ;fy} n3'

ljQLo lgod sfg'gx?sf] kfngf ;DaGwL Jojxf/ hfFra'em ug]{ sfo{ljlw .

-3_ ;DklQsf] u'0f:t/ ;dLIff sfo{ljlw .

-ª_ ljQLo hf]lvd Joj:yfkg -t/ntf, ;DklQ÷bfloTj_ sf] ;dLIff ;DaGwL sfo{ljlw .

&=^ o; a}+saf6 ;+:yfsf] sf/f]af/ / k|ult ljj/0f ;DaGwdf lg/Gt/ ?kdf cg'udg ul/g] 5 . o; a}+sn]]

;DalGwt n3'ljQ ljQLo ;+:yfsf] lqmofsnfk, of]hgf, gLlt tyf o; a}+sn] lbPsf] lgb]{zg sfof{Gjogsf]

cg'udg u/L lbPsf] ;'emfj ;DalGwt ;+:yfn] sfof{Gjog ug'{ u/fpg' kg]{5 . ;fy} o; a}+sn] lgb]{zg lbPsf]

cj:Yffdf cw{jflif{s k|ult ljj/0f / lgb]{zgsf] sfof{Gjog l:yltsf] k|ltj]bg ;d]t tf]lsPsf] cjlwleq

pknAw u/fpg' kg]{5 .

8= nufgL ;DaGwL Joj:yf

*=! ;+:yfn] ;/sf/L ;'/If0fkq, g]kfn /fi6« a}+s C0fkq tyf ;+ul7t ;+:Yffx?sf] z]o/ tyf l8a]~r/df nufgL

ug]{ gLlt tyf sfo{ljlw ;~rfns ;ldltaf6 :jLs[t u/fP/ dfq nfu" ug'{ kg]{5 .

*=@ ;+:yfn] ;j{;fwf/0fdf z]o/ laqmL u/L g]kfn lwtf]kq ljlgdo ahf/df ;"rLs[t eO;s]sf] ;+ul7t ;+:yfsf]

z]o/ tyf l8a]~r/df dfq nufgL ug{' kg]{5 .

t/, ;+:yfn] lwtf]kq ljlgdo ahf/df ;"rLs[t eOg;s]sf] s'g} ;+ul7t ;+:yfsf] z]o/ tyf l8a]~r/df nufgL]

u/]df nufgL u/]sf] ldltn] @ jif{leq pQm z]o/ tyf l8a]~r/ ;"rLs[t gePsf] v08df nufgL eP a/fa/sf]

/sd nufgL ;dfof]hg sf]ifdf hDdf ug'{ kg]{5 . To:tf] sf]ifdf /x]sf] /sd pQm z]o/ tyf l8a]~r/ ;"rLs[t

geP;Dd cGo pkof]u ug{ kfOg] 5}g .

t/, Nepal Finsoft Company Ltd. df ul/Psf] z]o/ nufgLsf ;DaGwdf eg] nufgL ;dfof]hg

sf]if v8f ug'{ kg]{ 5}g .

*=# ;+:yfn] s'g} Ps ;+ul7t ;+:yfsf] z]o/ tyf l8a]~r/df nufgL ubf{ 7Ls cl3Nnf] qodf;df sfod k|fylds

k'FhLsf]]] !) k|ltztdf ga9\g] u/L / ;j} ;+ul7t ;+:yfx?sf] z]o/ tyf l8a]~r/df a9Ldf cfˆgf] k|fylds

k'FhLsf]]]] #) k|ltztdf ga9\g] u/L nufgL ug'{ kg]{5 . To;}u/L n3'ljQ ljQLo ;+:yfn] ;+ul7t ;+:yfx?sf]

z]o/ tyf l8a]~r/df nufgL ubf{ nufgL x'g] ;+:yfsf] r'Qmf k'FhLsf] !) k|ltzt;Dd dfq nufgL ug'{ kg]{5 .

nufgL ubf{sf] cj:yfdf tf]lsPsf] ;LdfeGbf a9L nufgL u/]sf] kfOPdf o;/L a9L nufgL ePsf] /sd

a/fa/ k'FhLsf]if u0fgf ubf{ k|fylds k'FhLaf6 36fO{ k'FhLsf]if sfod ul/g]5 .

*=$ æ3Æ ju{sf ;+:yfx?n] æ3Æ ju{s} cGo ;+:yfx?åf/f hf/L ePsf z]o/ ;'/If0fkq jf cGo s'g} k'FhL pks/0fx?df

nufgL ug{ kfOg] 5}g .

*=% ;+:yfsf] z]o/ tyf l8a]~r/ sf/f]af/nfO{ lgb]{zg kmf=g+= *=!, *=@ / *=# adf]lhd k|To]s sDkgLsf] cnu\

cnu\ 5'6\ofO{ vl/b d"No jf ahf/ d"NodWo] h'g sd x'G5 To;sf] cfwf/df cw{jflif{s ?kdf d"NofÍg u/L

cfˆgf] ;DklQdf b]vfpg' kg]{5 .

t/, s'g} sDkgLsf] z]o/ tyf l8a]~r/sf] vl/b d"NoeGbf ahf/ d"No sd eO{ km/s kg{ cfPsf] /sdnfO{

gfkmf÷gf]S;fg lx;fadf vr{ n]vL nufgLdf æ;Defljt xfgL afkt Joj:yfÆ zLif{sdf hDdf ug'{ kg]{5 .

28

*=^ :jk|of]hgsf] nflu crn ;DklQ vl/b÷lgdf{0fsf] ;DaGwdf

;+:yfn] cfˆgf] k|of]hgsf] lgldQ cfjZos k/]df afx]s crn ;DklQ vl/b ug{ u/fpg x'Fb}g . n3'ljQ

ljQLo ;+:yfn] cfˆgf] k|of]hgsf] lgldQ hUuf, ejg jf b'j} cfjZos k/]df b]xfosf zt{x?sf] clwgdf /xL

vl/b jf lgdf{0f ug{ ;Sg]5 .

-s_ ;+:yf ;+:yfkgf ubf{sf] ;Dk"0f{ k"j{ ;~rfng vr{ (Pre operating expenses) ckn]vg eO;s]sf] x'g'

kg]{5 .

-v_ k|aGwkq÷lgodfjnLdf pNn]v eP adf]lhdsf] z]o/ ;j{;fwf/0fdf hf/L ul/;s]kl5sf] klxnf] ;fwf/0f

;ef ;DkGg ePsf] x'g' kg]{5 .

-u_ ljut b'O{ jif{b]lv lg/Gt/ v'b d'gfkmfdf ;~rfng ePsf] / ;l~rt gf]S;fgLdf g/x]sf] x'g'kg]{5 .

-3_ o; a}+sn] hf/L u/]sf] lgb]{zg adf]lhd k'FhLsf]if kof{Kt /x]sf] x'g' kg]{5 .

-ª_ hUuf, ejg jf b'j} vl/b tyf ejg lgdf{0f ubf{ k|ltk6s cfˆgf] k|fylds k'FhLsf] !% k|ltztsf]

;Ldfleq /xL ug'{kg]{ 5 .

-r_ v08 -s_ b]lv -ª_ ;Dd plNnlvt cj:yf k'/f gu/L hUuf, ejg jf b'j} vl/b jf lgdf{0f u/]df ;f]

a/fa/sf] /sd k|fylds k'FhLsf]if u0fgf ubf{ 36fpg' kg]{5 .

-5_ hUuf, ejg jf b'j} vl/b u/]sf] jf ejg lgdf{0f ;DkGg ePsf] ldltaf6 # jif{;Dd cfˆgf] k|of]udf

gcfPdf ;f] a/fa/sf] /sd k|fylds k'FhLsf]if u0fgf ubf{ 36fpg' kg]{5 .

-h_ To:tf] hUuf, ejg jf b'j} cfˆgf] k|of]hgdf gcfpg] b]lvPdf laqmL ug'{kg]{ 5 .

9= tYofÍ ljj/)f ;DaGwL Joj:yf

b]zsf] cfly{s, df}lb|s Pj+ a}lsª ultljlwsf] d"NofÍg tyf ljZn]if0f ug'{sf ;fy} Ohfhtkqk|fKt ;+:yfsf]

;'k/Lj]If0f ug]{ ;Gbe{df a}+lsË tyf ljQLo tYofÍsf] dxTjk"0f{ e"ldsf /xg] x'Fbf ;dod} z'4 /

oyfy{k/s tYofÍ ljj/0fx? pknAw u/fpg g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/

k|of]u u/L g]kfn /fi6« a}+sdf k]z ug'{ kg]{ tYofÍ ;DaGwL Joj:yf ;DaGwdf b]xfosf] lgb]{zg hf/L ul/Psf]

5 M–

1. cg';"rL–3 (=! df pNn]lvt ljj/0fx? ;f]xL cg';"rLdf tf]lsPsf] cjlwleq o; a}+ssf] web address df

log in u/L k|fKt lgb]{zg cg';f/ Posting jf Upload ug'{ kg]{5 .

2. cg';"rL–3 (=@ df pNn]lvt ljj/0fx? o; a}+ssf] j]a;fO6df /flvPsf] Excel sheet df tof/ kf/L ;f]xL

cg';"rLdf tf]lsPsf] cjlwleq o; a}+ssf] web address df log in u/L Bulk Upload ug'{kg]{5 . Excel

sheet df ;+nUg gePsf kmf/fdx? 5'§} PS;]ndf cfwl/t kmf/fdx? agfO{ lgb]{zg cg';f/ k7fpg'kg]{ 5

. o:tf] tYofÍ ljj/0f g]kfnL efiffdf k7fpFbf clgjfo{ ?kdf Bishall Font df k7fpg' kg]{5 . Bishall

Font o; a}+ssf] j]j;fO6 www.nrb.org.np af6 ;d]t 8fpgnf]8 ug{ ;lsg]5 .

3. ;DalGwt ;'kl/j]If0f ljefun] dfu u/]sf] v08df pk/f]Qm tYofÍ ljj/0fsf] Hard Copy ;DalGwt

clws[tsf] ;lx5fk u/L k7fpg' kg]{5 .

4. o; a}+sdf tYofÍ k7fpg] k|of]hgsf nflu Pshgf 5'§} kbflwsf/L tf]sL lghsf] gfd, kmf]g g+= / Od]n

7]ufgf ;lxtsf] hfgsf/L o; a}+snfO{ pknAw u/fpg' kg]{5 . tYofÍ ljj/0f k7fp+bf tf]lsPsf]

kbflwsf/Lsf] gfd, kmf]g g+= / Od]n 7]ufgf ;d]t pNn]v ug'{ kg]{5 .

5. ;+:yfx?n] o; lgb]{zg cg'?k k7fpg' kg]{ tYofÍ tf]lsPsf] ;doleq gk7fPdf jf af/Daf/ unt

tYofÍ k7fPdf a}+s tyf ljQLo ;+:yf ;DjGwL P]g, @)&# sf] bkmf !)) jdf]lhd sf/jfxL x'g]5 .

10= ;+:yfks z]o/ gfd;f/L jf v/Lb÷laqmL jf xs x:tfGt/)f ;DaGwL Joj:yf

!)=! ;+:yfks / ;+:yfks ;d"xsf] z]o/ lnPsf JolQmsf] d[To' ePdf jf k|rlnt sfg'g adf]lhd kfl/jfl/s

c+zaG8f ePdf k|rlnt sfg'gsf] l/t k'¥ofO{ lghx?sf] xsbf/ jf lghx?n] OR5fPsf] JolQmsf] gfddf

gfd;f/L u/L ;f] sf] !% lbgleq o; a}+snfO{ hfgsf/L lbg' kg]{5 .

http://www.nrb.org.np/

29

!)=@ ;+:yfks tyf ;+:yfks ;d"xsf] z]o/ gfd;f/L jf laqmL ;DaGwdf

k|rlnt sfg'gsf] cwLgdf /xL ;+:yfks tyf ;+:yfks ;d"xsf] z]o/ lng] JolQm jf ;+:yfn] cfˆgf]

:jfldTjdf /x]sf] z]o/ b]xfo adf]lhd l/t k'¥ofO{ gfd;f/L jf laqmL ug{ ;Sg]5g\ M–

-s_ n3'ljQ ljQLo ;+:yfn] cfkm\gf z]o/wgLsf] z]o/ vl/b÷laqmL jf gfd;f/L ug'{ k"j{ o; a}+ssf]

:jLs[lt lng' kg]{5 . :jLs[ltsf nflu ;~rfns ;ldltsf] l;kmfl/; ;lxt o; a}+sdf cfj]bg ug'{kg]{

5 .

-v_ v08 -s_ df h'g;'s} Joj:yf ePtfklg ;+:yfks ;+:yfks aLrdf z]o/ vl/b÷laqmL ePdf k|rlnt

sfg'gsf] l/t k'¥ofO{ vl/b÷laqmL u/L ;f] sf] hfgsf/L !% lbgleq o; a}+snfO{ lbg' kg]{5 . t/, o;

a}+saf6 Fit & Proper Test dfkg gePsf] ;+:yfksn] r'Qmf k'FhLsf] b'O{ -@_ k|ltzteGbf a9L x'g]u/L

;+:yfks z]o/ vl/b ug{ rfx]df ;+:yfks ;+:yfks aLrdf z]o/ vl/b÷laqmL x'g] ePtfklg o;

a}+ssf] :jLs[lt lng'kg]{ 5 .

-u_ d[To' eO{ jf k|rlnt sfg'g adf]lhd kfl/jfl/s c+zaG8f eO{ xs x:tfGt/0f ePsf] afx]s cGo

cj:yfdf ;+:yfksn] cfˆg} ;d"xsf ;+:yfksnfO{ dfq z]o/ gfd;f/L jf laqmL ug'{ kg]{5 .

-3_ v08 -u_ adf]lhd ;+:yfks ;d"xdf z]o/ gfd;f/L jf laqmL x'g g;Sg] cj:yf ePdf dfq cGo

JolQm jf ;+:yfnfO{ o; lgb]{zgsf] cwLgdf /xL z]o/ gfd;f/L jf laqmL ug{ ;lsg] 5 . o;/L

;+:yfks ;d"xsf] z]o/ gfd;f/L jf vl/b u/L lng] JolQm jf ;+:yf ;+:yfks ;d"xdf g} ;dfj]z

x'g]5g\ .

-ª_ b]xfosf] cj:yf ePsf] s'g} klg JolQm jf ;+:yfnfO{ ;+:yfksn] cfˆgf] :jfldTjsf] z]o/ gfd;f/L jf

laqmL ug{ kfpg] 5}gg\ M–

-!_ shf{ ;"rgf s]Gb|sf] sfnf];"rLdf k/L ;f] ;"rLaf6 k'ms'jf ePsf] ldltn] sDtLdf # jif{ gk'u]sf],

-@_ ;DalGwt n3'ljQ ljQLo ;+:yfsf] cfGtl/s jf afXo n]vfk/LIfsdf lgo'Qm /x]sf],

-#_ ;DalGwt n3'ljQ ljQLo ;+:yfsf] sfg'gL jf cGo ;Nnfxsf/ kbdf axfn /x]sf],

-$_ ;DalGwt n3'ljQ ljQLo ;+:yf;Fu s'g} lsl;dsf] 7]Ssf k§fdf lx:;]bf/ /x]sf],

-%_ k|rlnt sfg'g adf]lhd s/ r'Qmf gu/]sf] jf :yfoL s/bftf n]vf gDj/ lgoldt gu/]sf],

-^_ s'g} Ohfhtkqk|fKt ;+:yfsf] sfd sf/afxLdf a]OdfgL jf ablgot u/]sf] s'/f cbfntaf6

k|dfl0ft ePsf],

-&_ lwtf]kq bnfn jf ahf/ lgdf{tf, ;xsf/L ;+:yf,

-*_ n3'ljQ ljQLo ;+:yfsf] r'Qmf k'FhLsf] @% k|ltzt eGbf sd z]o/ lnPsf] z]o/wgLn] yk z]o/

gfd;f/L jf vl/b u/L ln+bf lghsf] :jfldTjdf pQm n3'ljQ ljQLo ;+:yfsf] r'Qmf k'FhLsf] @%

k|ltzt eGbf a9L z]o/ :jfldTj x'g] cj:yf ePsf], jf

-(_ kmd{, sDkgLsf] xsdf ljut @ jif{b]lv ;l~rt d'gfkmfdf ;~rfngdf g/x]sf] .

-!)_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf !! / !@ adf]lhd tf]lsPsf] cjlw / zt{ k'/f

gu/]sf],

-!!_ z]o/sf] dfu /sd r'Qmf÷e'QmfgL gu/]sf],

-!@_ ;+:yfks z]o/ vl/b÷laqmL kl5 sfod x'g cfpg] s'n ;+:Yffksx?dWo] Ps ltxfO{ ;b:ox?

:gfts jf ;f] ;/xsf] of]Uotf k|fKt x'g'kg]{df ;f] cj:Yff ljBdfg /xg g;Sg] b]lvPsf], jf

-!#_ o; a}+sn] ;do ;dodf n3'ljQ ljQLo ;+:yfsf] ;+:yfks x'g tf]s]sf] Go"gtd of]Uotf / cg'ej

gePsf],

-!$_ o; a}+sn] tf]s]sf] 9fFrf ;lxtsf] lgj]bg k]z gu/]sf / k|rlnt sfg'gn] cof]Uo 7x/ u/]sf] .

-r_ ;+:yfsf] ;+:yfks jf ;+:yfks ;d"xsf] z]o/ vl/b ug]{ kmd{÷sDkgLsf] z]o/ :jfldTj s'g} klg

lsl;dn] x:tfGt/0f ug{' cl3 ;f] kmd{ tyf sDkgLn] o; a}+saf6 :jLs[lt lng' kg]{5 . n3'ljQ ljQLo

;+:yfsf] ;+:yfks jf ;+:yfks ;d"xsf] z]o/ vl/b ug]{ sDkgLsf] z]o/ csf]{ s'g} sDkgLn] vl/b

30

u/]sf] ePdf To:tf] sDkgLsf] z]o/ klg s'g} klg lsl;dn] x:tfGt/0f ug'{cl3 o; a}+saf6 :jLs[lt

lng' kg]{5 .

-5_ ;+:yfsf ;+:yfks÷;+:yfks ;d"xsf] z]o/ vl/b ubf{ ;+:yfks z]o/wgLx¿n] tf]lsPsf] 9fFrfdf -

a}+s÷ljQLo ;+:yf ;+:yfkgf Pjd\ ljQLo sf/f]af/ ug{] Ohfhtkq ;DaGwL gLltut Pjd\ k|lqmofut

Joj:yfM @)^# sf] ;+zf]lwt cg';"rL # sf] a'Fbf g+= !^ sf] ljj/0f_ nufgL x'g] /sdsf] cfo;|f]t ;DaGwL

ljj/0f clgjfo{ ¿kdf k]z ug'{ kg]{5 . ;f] sf] clen]v ;DalGwt n3'ljQ ljQLo ;+:yfn] cBfjlws u/L

/fVg' kg]{ tyf ;f] ;DaGwL ;Dk"0f{ clen]vsf] k|ltlnlk o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg

ljefudf ;d]t k]z ug'{ kg]{5 .

!)=# ;+:yfks jf ;+:yfks ;d"xsf] z]o/ gfd;f/L jf vl/b u/L lng] cGo JolQm jf ;+:yfn] bkmf ! / @ df

pNn]v ePsf] k|lqmof gk'¥ofO{ cfˆgf] :jfldTjsf] z]o/ gfd;f/L jf laqmL ug{ kfpg] 5}gg \ .

!)=$ o; a}+sn] ;+:yfks ;d"xsf] z]o/ gfd;f/L jf laqmL ug{ :jLs[lt lbPsf] ldltn] tLg dlxgfleq cfˆgf]

:jfldTjsf] z]o/ gfd;f/L jf laqmL u/L ;Sg' kg]{5 . ;f] cjlw kZrft\ ;+:yfks ;d"xsf] z]o/ laqmL ug{

lbOPsf] :jLs[lt :jtM /2 x'g]5 .

!)=% o; a}+saf6 ljleGg ldltdf ;+:yfks ;d"xsf] z]o/ gfd;f/L jf laqmL ug{ :jLs[lt lnP/ of] lgb]{zg hf/L

ePsf] ldlt;Dd klg z]o/ gfd;f/L jf laqmL u/L g;s]sf z]o/wgLx?n] k'gM o; lgb]{zg cg'?ksf] k|lqmof

k'/f u/]/ dfq cfˆgf] :jfldTjsf] z]o/ gfd;f/L jf laqmL ug{ ;Sg] 5g \ .

!)=^ ;+:yfks jf ;f] ;d"xsf] z]o/ gfd;f/L jf vl/b u/L lng] JolQm jf ;+:yfn] o; lgb]{zg ljkl/t x'g] u/L

cfˆgf] :jfldTjdf /x]sf] z]o/ gfd;f/L jf laqmL u/]df o;/L lgb]{zg ljkl/t cfˆgf] :jfldTjdf /x]sf] z]o/

gfd;f/L jf laqmL ug]{ JolQm jf ;+:yfx? lghx?n] cfˆgf] :jfldTjdf /x]sf] z]o/ gfd;f/L jf laqmL u/]sf]

ldltn] sDtLdf % jif{;Dd csf]{ s'g} Ohfhtkqk|fKt ;+:yfsf]] ;+:yfks x'g tyf s'g} klg Ohfhtkqk|fKt

;+:yfsf] ;~rfns x'g of]Uo x'g] 5}gg\ .

!)=& o; a}+såf/f hf/L a}+s÷ljQLo ;+:yf ;+:yfkgf Pjd\ ljQLo sf/f]af/ ug{] Ohfhtkq ;DaGwL gLltut Pjd\

k|lqmofut Joj:yfM @)^# n] u/]sf] gLltut Joj:yf cg';f/ o; a}+saf6 Ohfhtkqk|fKt s'g} Ps a}+s tyf

ljQLo ;+:yfsf] ;+:yfks z]o/df nufgL ubf{ r'Qmf k'FhLsf] a9Ldf !% k|ltzt / cGo a}+s tyf ljQLo

;+:yfx?df r'Qmf k'FhLsf] a9Ldf ! k|ltzt;Dd dfq nufgL ug{ ;lsg] Joj:yf /x]sf] ePtf klg æ3Æ ju{sf]

;+:yfsf] pQm ;LdfnfO{ qmdzM @% k|ltzt / !) k|ltzt sfod ul/Psf] 5 . plNnlvt nufgL ;Ldf g]kfn

;/sf/, g]kfn /fi6« a}+s / a}+s tyf ljQLo ;+:yfn] ;xfos sDkgLdf ;+:yfks eO{ nufgL ubf{ nfu" x'g]

5}g .

t/, g]kfn ;/sf/sf] %) k|ltzt jf ;f] eGbf a9L :jfldTj ePsf ljQLo If]q;Fu ;DalGwt ;+:yfx?

sd{rf/L ;~ro sf]if, gful/s nufgL sf]if / /fli6«o aLdf ;+:yfgsf] xsdf a9Ldf @% k|ltzt;Dd o;

a}+ssf] :jLs[lt lnO{ Ps eGbf a9L a}+s tyf ljQLo ;+:yfdf ;+:yfks z]o/ nufgL ug{ afwf k'u]sf] dflgg]

5}g .

ljutdf Ps eGbf a9L a}+s tyf ljQLo ;+:yfdf ;+:yfks jf ;+:yfks ;d"x eO{ nufgL u/]sf] /sd of]

gLlt nfu" ePsf] ldltn] % jif{leq cfjZos k|lqmof k'¥ofO{ a]rljvg u/L÷x6fO{ plNnlvt ;Ldfleq ;Lldt

x'g] Joj:yf sfod ug'{ kg]{5 .

pko{'Qm tf]lsPsf] ;Ldfleq sfod g/x]sf n3'ljQ ljQLo ;+:yfsf ;+:Yffks z]o/wgLx?nfO{ pQm ;Ldfleq

gcfP;Dd ;DalGwt ;+:Yffaf6 ljt/0f x'g] gub nfef+;, af]g; z]o/ / xsk|b z]o/df ;xefuL x'g aGb]h

nufOPsf] 5 .

!)=* ;+:yfkssf] :jfldTjdf /x]sf] z]o/ gfd;f/L jf vl/b u/L lng] JolQm jf ;+:yf klg ;+:yfksx?sf] ;d"xdf

/xg] u/L n3'ljQ ljQLo ;+:yfn] k|aGwkq / lgodfjnLdf clgjfo{ ?kdf ;+zf]wg ug]{ Joj:yf ug'{ kg]{5 .

!)=( o; a}+saf6 :jLs[lt glnO{ n3'ljQ ljQLo ;+:yfn] ;+:yfks ;d"xsf] z]o/ gfd;f/L jf laqmL u/]sf] nut

s§f u/L lbPdf To:tf ;+:yfnfO{ g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !)) adf]lhd sf/afxL x'g]5 .

!)=!) o; a}+saf6 Ohfhtkqk|fKt u/]sf jf Ohfhtkqsf] nflu gofF lgj]bg k]z ug]{ ;+:yfsf] ;+:yfks z]o/df

k|rlnt sfg'g adf]lhd ;+:yflkt ;xsf/L ;+:yfx?n] nufgL ug{ kfpg] 5}gg\ .

31

!)=!! ;+:yfn] ;j{;fwf/0fsf nflu z]o/ laqmL cfJxfg u/L ljj/0fkq ;d]t hf/L u/L z]o/sf] z'? lgisf;g -

Initial Public Offering_ sf] dfWodaf6 z]o/ wf/0f u/L sfod x'g cfPsf z]o/wgLx? afx]s ;+:yfks,

;+:yfks ;d"x / Private Placement sf] dfWodaf6 :jb]zL jf ljb]zL JolQm jf ;+:yfn] wf/0f u/]sf]] z]o/

;d]t o; a}+ssf] lgodg k|of]hgfy{ ;+:yfks÷;+:yfks ;d"xsf] z]o/ ;/x dflgg]] 5 .

!)=!@ ;fj{hlgs lgisfzg ug{ egL 5'§ofOPsf] lwtf]kq ;DalGwt ;+:yfks, ;~rfns jf lghsf kl/jf/n] lng

kfpg] 5}gg\ . t/, To:tf] lwtf]kqsf] b/vf:t v'Nnf /xg] egL tf]lsPsf] cjlwleq k'/f laqmL gePsf]

cj:yfdf eg] of] k|ltaGw nfu" x'g] 5}g .

!)=!# b'O{ k|ltzteGbf sd z]o/ vl/b laqmL ;DaGwL ljz]if Joj:yf

;+:yfsf] r'Qmf k'FhLsf] b'O{ -@_ k|ltzt jf ;f]eGbf sd z]o/ lnPsf ;+:yfks z]o/wgLx?sf] gfddf /x]sf]

;+:yfks z]o/ k|rlnt P]g sfg'g tyf b]xfosf zt{x?sf] cwLgdf /xL ljBdfg ;+:yfksx? aLr jf cGo

JolQm jf ;+:yfnfO{ vl/b÷laqmL ug{sf nflu o; a}+ssf] :jLs[lt lnO{ /xg' kg]{ 5}g . gofF ;+:yfksx?n]

o; a}++sn] tf]s]sf] dfkb08 / Fit and Proper Test sf] Joj:yfnfO{ kl/kfngf u/]sf] x'g' kg]{5 . @

k|ltzteGbf a9L z]o/ wf/0f u/]sf ;+:yfks z]o/wgLx?sf] xsdf eg] o; k|of]hgsf nflu ;+:yfks z]o/

vl08s[t u/L @ k|ltzt jf ;f] eGbf sd u/L o:tf] ;'ljwf pkof]u ug{ kfOg] 5}g .

-s_ ;+:yfks z]o/wgLx?sf] d[To' ePsf], jf k|rlnt sfg'g adf]lhd kfl/jfl/s c+zaG8f ePdf jf

cbfntsf] cfb]z ePsf] cj:yfdf ;DalGwt xsjfnfnfO{ k|rlnt sfg'g adf]lhd x:tfGt/0f ug{

;lsg] 5 .

-v_ d[To' eO{ jf k|rlnt sfg'g adf]lhd kfl/jfl/s c+zaG8f xs x:tfGt/0f ePsf] cj:yfdf afx]s

;+:yfks z]o/wgLn] cfˆgf] ;+:yfks z]o/ x:tfGt/0f ubf{ ljBdfg ;+:yfks z]o/wgLnfO{ g}

k|fyldstf lbg' kg]{5 . ljBdfg ;+:yfks z]o/wgLx?n] pQm z]o/ vl/b ug{ grfx]df ;f]sf] lnlvt

hfgsf/L lnO{ cGo ;d"x jf jfXo JolQm÷;+:yfnfO{ a]rlavg ug{ ;lsg] 5 . ;Dk"0f{ ;+:yfksx?sf]

lnlvt ;xdlt lng ;Dej gePdf ;DalGwt ;:yf dfkm{t /fli6«o:t/sf] klqsfdf sDtLdf #% lbgsf]

;fj{hlgs ;"rgf k|sfzg u/L hfgsf/L u/fpg] / ;f] cjlwleq s;}n] vl/b ug{ rfx]sf] lnlvt

hfgsf/L k]z x'g gcfPdf dfq k|rlnt sfg'gsf] cwLgdf /xL cGo JolQm÷;+:yfnfO{ laqmL ug{

;lsg] 5 .

-u_ ;+:yfks ;d"xsf] z]o/ vl/b ug]{ JolQm÷;+:yfnfO{ ;f]xL ;+:yfks ;d"xdf ;dfj]z ug'{ kg]{5 .

-3_ a'Fbf g+= @ sf] v08 -ª_ df plNnlvt cof]Uotf ePsf] JolQm÷;+:yf ;+:yfks z]o/ vl/b÷laqmL ug]{

sfo{df ;xefuL x'g kfpg] 5}gg\

-ª_ ;+ul7t ;+:yfn] z]o/ vl/b ug]{ ePdf pQm ;+:yfsf] sfo{÷p2]Zodf z]o/ vl/b÷laqmL ug{

kfpg]÷gkfpg] olsg u/L ljut @ cfly{s jif{b]lv ;~rfng d'gfkmfdf /x]sf] ljQLo ljj/0f olsg

u/]/ dfq laqmL ug'{ kg]{5 . ;fy}, pQm ;+ul7t ;+:Yffsf] ;~rfnsx? ;d]t shf{ ;"rgf s]Gb|

lnld6]8sf] sfnf];"rLdf ;dfj]z gePsf] x'g' kg]{5 .

-r_ s'g} JolQm, kmd{, sDkgL, Psf3/ kl/jf/ jf ;+ul7t ;+:yfn] a'Fbf g+= !)=& df plNnlvt ;Ldf;Dd

dfq nufgL ug{ ;Sg] Joj:yf /x]sf] x'Fbf ;f] ;DaGwL cj:yf ;DalGwt ;+:yfn] olsg u/]kl5 dfq

;+:yfks z]o/ vl/b÷laqmL sfo{ ug'{ kg]{5 .

-5_ dfly v08 3, ª / r df plNnlvt cj:Yff k'/f eP gePsf] af/] ;DalGwt n3'ljQ ljQLo ;+:yfsf]

;~rfns ;ldltn] cfk}m olsg u/]/ dfq ;+:yfksx?sf] :jfldTj nut lstfjdf kl/jt{g u/fpg' kg]{5 .

;+:yfks z]o/ vl/b÷laqmL ;DaGwL :jLs[lt ;DalGwt n3'ljQ ljQLo ;+:yfsf] ;~rfns ;ldltn] g}

k|bfg ug{ ;Sg] 5 .

-h_ z]o/wgLx?n] vl/b÷laqmL ug]{ ;+:yfks z]o/sf] d"No / ;DalGwt lgsfox?df nfUg] s/, b:t'/, ;]jf

z'Ns k|rlnt sfg'g adf]lhd x'g]5 .

-em_ r'Qmf k'FhLsf] @ k|ltzteGbf a9L ;+:yfks z]o/ wf/0f u/]sf] cj:yfdf To:tf] z]o/ 6'qmf 6'qmf u/L

jf Psd'i6 ?kdf ;+:yfks ;d"xdf g/x]sf] JolQmnfO{ laqmL ug{' k/]sf] v08df z]o/ laqmL÷x:tfGt/0f

jf gfd;f/L ug{ o; a}+ssf] :jLs[lt lng' kg]{5 .

32

-`_ s'g} n3'ljQ ljQLo ;+:yfdf ;+:yfks z]o/ lwtf] /fvL shf{ lnPsf] cj:yfdf shf{ c;'nLsf kof{Kt

pkfox? cjnDag ubf{ ;d]t pQm shf{ c;'npk/ x'g g;sL pQm ;+:yfks z]o/ g} hkmt ug'{ kg]{

cj:yf l;h{gf x'g uPsf] cj:yfdf / k|rlnt sfg'g adf]lhd n3'ljQ ljQLo ;+:yfsf] ;+:yfks z]o/

laqmL ug'{kg]{ afWofTds cj:yfdf z]o/ ;+Vof / cf}lrTosf cfwf/df hkmt ul/Psf]÷afWofTds ?kdf

laqmL ug'{ kg]{ pQm ;+:yfks z]o/ laqmL ug{sf nflu vl/bstf{sf] klxrfg ug]{ ;DaGwdf b]xfosf]

k|lqmof cjnDag ug{ ;lsg]5 M

;+:yfks z]o/ ;fj{hlgs ;"rgf u/L af]nsaf]n -uf]Ko l;N8 6]08/_ sf] dfWodaf6 k|rlnt

sfg'g / g]kfn /fi6« a}+ssf] gLlt Pjd\ lgb{]zg ljkl/t gx'g] u/L ;DalGwt n3'ljQ ljQLo

;+:yfsf ljBdfg ;+:yfks z]o/wgL nufot cGo OR5's JolQm, kmd{ sDkgL tyf ;+ul7t

;+:yfnfO{ laqmL ug{ vl/bstf{ 5gf}6 ug]{,

k|rlnt sfg'g tyf ljBdfg lgb{]zgdf ePsf] Joj:yf adf]lhd o;/L ;+:yfks z]o/ vl/b ug{]

vl/bstf{ ;+:yfks ;d"xdf g} kg{] Joxf]/f ;d]t hfgsf/L u/fpg] . ;+:yfks z]o/ vl/bstf{

klxrfg eO;s]kl5 r'Qmf k'FhLsf] @ k|ltzteGbf sd ;+:yfks z]o/ wf/0f ug]{ ;+:yfks z]o/wgLsf]

;+:yfks z]o/sf] xsdf dfly plNnlvt k|lqmof ckgfO{ z]o/ laqmL jf gfd;f/L ug{' kg{] . t/, r'[Qmf

k'FhLsf] @ k|ltzteGbf a9L z]o/ :jfldTj wf/0f u/]sf] cj:yfdf o; a}+saf6 :jLs[lt k|fKt ePkl5

dfq z]o/ laqmL÷x:tfGt/0f jf gfd;f/L ;DaGwL k|lqmof cl3 a9fpg] .

-6_ ;+:yfks z]o/ laqm]tf shf{ ;"rgf s]Gb| lnld6]8sf] sfnf];"rLdf ;"rLs[t /lx/x]sf] eP To:tf] ;+:yfks

z]o/ laqmLaf6 k|fKt x'g cfpg] /sd clgjfo{ ?kdf shf{ r'Qmf ug]{ k|of]hgsf nflu pkof]u ug'{ kg]{5 .

-7_ plNnlvt Joj:yfsf] cwLgdf /xL z]o/ vl/b÷laqmL u/L gofF sfod ePsf ;+:yfks z]o/wgLx?

;lxtsf] cBfjlws ljj/0f !% lbgleq o; a}+s ;dIf k]z ug'{ kg]{5 .

-8_ dfly plNnlvt k|lqmof gk'¥ofO{ ;+:yfks z]o/ vl/b÷laqmL ul/Psf] cj:Yffdf b]xfosf sf/afxL x'g]5g\ M

g]kfn /fi6« a}+s, P]g @)%* sf] bkmf !)) adf]lhd ;r]t u/fpg] nufotsf cGo sf/afxL .

ljqm]tf ;+:yfks z]o/wgLsf xsdf h'g n3'ljQ ljQLo ;+:yfsf] ;+:yfks z]o/ xf] ;f]xL n3'ljQ

ljQLo ;+:yfn] hkmt ug{ ;Sg] .

vl/b÷laqmLstf{sf] xsdf gofF ;+:yfkgf x'g] n3'ljQ ljQLo ;+:yfsf] ;+:yfks z]o/df nufgL

ug{ / s'g} klg Ohfhtkqk|fKt ;+:yfsf] ;~rfnssf] ?kdf /xg vl/b÷laqmL u/]sf] ldltn] %

jif{;Dd of]Uo gx'g] .

-9_ k|rlnt P]g, sfg'g / o; a}+saf6 hf/L ul/Psf gLlt lgb]{zgx?df s'g} kl/dfh{g ePdf ;f]xL

adf]lhd plNnlvt Joj:Yffdf kl/dfh{g ePsf] dflgg] 5 .

!)=!$ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf !! -$_ sf] k|of]hgsf nflu o; a}+ssf] :jLs[lt lnO{

%! k|ltzteGbf a9L ;+:yfks ;d"xsf] z]o/ :jfldTj /x]sf n3'ljQ ljQLo ;+:yfsf ;+:yfks

z]o/wgLx?n] rfx]df ;+:yfks ;d"xsf] z]o/ :jfldTj slDtdf %! k|ltzt sfod /xg] u/L afFsL z]o/

;j{;fwf/0f z]o/ ;/x lwtf]kqsf] bf];|f] ahf/ -Secondary Market_ dfkm{t\ sf/f]af/ ug{ ;Sg]] 5g\ . o;

;DaGwdf cfjZos zt{x? o; a}+sn] tf]Sg ;Sg]5 .

!)=!% n3'ljQ ljQLo ;+:yfn] k'FhL j[l¢ Pjd\ k'FhL ;+/rgf kl/jt{g ug{ rfx]df o; a}+ssf] :jLs[lt lnO{ ug{ ;Sg]

5g\ . o; ;DaGwdf cfjZos zt{x? o; a}+sn] tf]Sg ;Sg]5 .

!)=!^ xsk|b z]o/ laqmL ;DaGwdf

-s_ tf]lsPsf] k'FhLsf]if cg'kft sfod u/]sf n3'ljQ ljQLo ;+:yfx¿sf] xsdf xsk|b z]o/ hf/L ubf{ a}+s

tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf ( -!_ adf]lhd ;j{;fwf/0fnfO{ laqmL ljt/0f ul/Psf]

z]o/ wf/0f ug]{ s'g} z]o/wgLn] vl/b gu/]df jf z]o/ vl/b ug]{ xs c¿nfO{ laqmL jf x:tfGt/0f

gu/]df To;/L laqmL x'g g;s]sf] xsk|b z]o/sf] c+z v08 -u_ df plNnlvt cj:yfdf afx]s cGo

cj:yfdf :jtM vf/]h ug'{ kg]{]5 .

33

-v_ v08 -s_ adf]lhd vf/]h ug'{ k/]sf] cj:yfdf k|To]s jif{ ;dfg'kflts ¿kdf r'Qmf k'FhL j[l4 ub]}{

n}hfg' kg]{ o; a}+ssf] k|fjwfg kfngf ug]{ k|of]hgsf nflu To:tf] vf/]hL ug'{ k/]sf] z]o/sf] /sdsf]

xb;DdnfO{ cfufdL jif{df ;dfof]hg ug{ ;lsg] 5 .

-u_ v08 -s_ adf]lhd :jtM vf/]h ug'{k/]sf] sf/0faf6 k|rlnt sfg'gL tyf gLltut Joj:yf adf]lhd z]o/

:jfldTj ;+/rgfdf k|lts"n c;/ kg]{ cj:yf ePdf dfq To:tf] z]o/sf] c+z ;fj{hlgs ;"rgf dfkm{t

;fj{hlgs af]nsaf]nsf] cfwf/ (Public Auction Basis) df Go"gtd k|lt z]o/ d"No ?= !)) tf]sL

laqmL ug{ ;lsg] 5 . o;/L ;fj{hlgs af]nsaf]nsf] dfWodåf/f laqmL ubf{ k|lt z]o/ ?= !)) eGbf a9L

k|fKt x'g cfpg] /sd nfO{ ;DalGwt n3'ljQ ljQLo ;+:yfn] 5'§} Share Premium zLif{s cGtu{t

b]vfpg' kg]{5 .

-3_ ;+:yfks÷;+:yfks ;d"x cGtu{tsf] laqmL x'g g;s]sf] o:tf] xsk|b z]o/sf] c+z k|rlnt Joj:yf cg'?k

ljBdfg ;+:yfksx?nfO{ laqmL ug{ ;lsg] 5 . k|rlnt sfg'g adf]lhd n3'ljQ ljQLo ;+:yfsf] ;+:yfks

z]o/ cGo JolQmnfO{ laqmL ug'{kg]{ afWofTds cj:yfdf z]o/ ;+Vof / cf}lrTosf cfwf/df afWofTds

?kdf laqmL ug'{ kg]{ pQm ;+:yfks z]o/ laqmL ug{sf nflu vl/bstf{sf] klxrfg ug]{ ;DaGwdf b]xfosf]

k|lqmof cjnDag ug{ ;lsg]5 M

;+:yfks z]o/ ;fj{hlgs ;"rgf u/L af]nsaf]n -uf]Ko l;N86]08/_ sf] dfWodaf6 k|rlnt sfg'g /

g]kfn /fi6« a}+ssf] gLlt Pjd\ lgb{]zg ljkl/t gx'g] u/L ;DalGwt n3'ljQ ljQLo ;+:yfsf ljBdfg

;+:yfks z]o/wgL nufot cGo OR5's JolQm, kmd{ sDkgL tyf ;+ul7t ;+:yfnfO{ laqmL ug{

vl/bstf{ 5gf}6 ug{,

k|rlnt sfg'g tyf ljBdfg lgb{]zgdf ePsf] Joj:yf adf]lhd o;/L ;+:yfks z]o/ vl/b ug{]

vl/bstf{ ;+:yfks ;d"xdf g} kg{] Joxf]/f ;d]t hfgsf/L u/fpg] . ;+:yfks z]o/ vl/bstf{

klxrfg eO;s]kl5 r'Qmf kF'hLsf] @ k|ltzteGbf sd ;+:yfks z]o/ wf/0f ug]{ ;+:yfks

z]o/wgLsf] ;+:yfks z]o/sf] xsdf o; a}+sn] tf]s]sf k|lqmof ckgfO{ z]o/ laqmL jf gfd;f/L ug{'

kg{] . t/, r'[Qmf k'FhLsf] @ k|ltzteGbf a9L z]o/ :jfldTj wf/0f u/]sf] cj:yfdf o; a}+saf6

:jLs[lt k|fKt ePkl5 dfq z]o/ laqmL÷x:tfGt/0f jf gfd;f/L ;DaGwL k|lqmof cl3 a9\g] . o;

k|lqmofaf6 z]o/ vl/b ug]{ JolQm÷;+:yf k|rlnt Joj:yf cg';f/ of]Uotf k'u]sf] x'g' kg]{5 .

-ª_ n3'ljQ ljQLo ;+:yfn] xsk|b z]o/ lgisfzg ubf{ ;fljssf ;+:yfks z]o/wgLx?n] vl/b ug{ kfpg]

xsk|b z]o/sf] ;Dk"0f{ jf cf+lzs xs x:tfGt/0f ug{ rfx]df k|rlnt sfg'g adf]lhd k|aGwkq tyf

lgodfjnLdf Joj:yf u/L r'Qmf k'FhLsf] @ k|ltzt jf ;f]eGbf sd z]o/ lnPsf ;+:yfks z]o/wgLsf]

xsdf ;DalGwt n3'ljQ ljQLo ;+:yfn] b]xfosf zt{sf] cwLgdf /xL] xs x:tfGt/0f ug{ ;Sg]]5g\ .

-!_ ;+:yfks÷;+:yfks ;d"xsf] xsk|b z]o/sf] xs x:tfGt/0f ;+:yfks ;d"xnfO{ klxnf] k|fyldstf

lbg' kg]{5 .

pko'{Qm adf]lhd ;+:yfks÷;+:yfks ;d"xsf] xsk|b z]o/sf] xs x:tfGt/0f ;+:yfks

;d"xnfO{ klxnf] k|fyldstf lbFbf b]xfo adf]lhdsf] k|lqmof ckgfpg' kg]{5 M

xsk|b z]o/sf] xs x:tfGt/0f ug{ rfxg] z]o/wgLn] laqmL d"No tf]sL xs x:tfGt/0f

ug{ rfx]sf] lgj]bg n3'ljQ ljQLo ;+:yfdf k]z ug'{ kg]{5 .

o;/L lgj]bg k]z u/]kl5 & lbgsf] ;do tf]sL ;+:yfn] klxnf] k|fyldstfdf k/]sf

z]o/wgLnfO{ ;"rgf lbg' kg]{5 .

o;/L klxnf] k|fyldstfdf k/]sf z]o/wgL]n] & lbgleq ;f] d"Nodf xs lng grfx]df dfq

cGo JolQm jf ;+:yfnfO{ x:tfGt/0f ug{ ;lsg]5 .

-@_ v08 -!_ adf]lhd ;+:yfks ;d"xdf z]o/sf] xs x:tfGt/0f x'g g;Sg] cj:yf ePdf dfq cGo

JolQm jf ;+:yfnfO{ o; lgb]{zgsf] cwLgdf /xL z]o/sf] xs x:tfGt/0f ug{ ;lsg] 5 . o;/L

;+:yfks ;d"xsf] z]o/sf] xs x:tfGt/0f u/L lng] JolQm jf ;+:yf klg ;+:yfks ;d"xdf g}

;dfj]z x'g] 5 .

-#_ k|:tfljt ;+:yfks z]o/wgL o; a}+saf6 hf/L lgb]{zg cg';f/ ;+:yfks z]o/wgLsf] nflu

tf]lsPsf] of]Uotf -Fit & Proper Test) k'/f ePsf] x'g' kg]{5 .

-$_ k|:tfljt ;+:yfks z]o/wgL shf{ ;"rgf s]Gb|sf] sfnf];"rLdf gk/]sf] x'g' kg]{5 .

34

-%_ k|:tfljt ;+:yfks z]o/wgLn] cfˆgf] nufgLsf] ;|f]t v'Ng] sfuhftsf ;fy} kl5Nnf] cfly{s

jif{sf] s/ r'Qmf k|df0fkq /÷jf s/ bflvnf u/]sf] lg:;f ;d]t k]z ug'{ kg]{5 .

-^_ plNnlvt Joj:yfsf] cwLgdf /xL xsk|b z]o/sf] xs x:tfGt/0f u/]sf] ljj/0f o; a}+s ;dIf

k]z ug'{ kg]{5 .

-r_ v08 -s_ b]lv -ª_ ;Dd h'g;'s} s'/f n]lvPsf] ePtfklg n3'ljQ ljQLo ;+:yfsf ;~rfns, sfo{sf/L

k|d'v, n]vfk/LIfs, sDkgL ;lrj jf n3'ljQ ljQLo ;+:yfsf] Joj:yfkg tyf n]vf ;DaGwL sfo{df

k|ToIf ?kn] ;+nUg JolQmn] To:tf] kbdf axfn /xFbfsf avt jf To:tf] kb 5f8]sf] sDtLdf ! jif{;Dd

;DalGwt n3'ljQ ljQLo ;+:yf jf To;sf] ;xfos sDkgLsf] xsk|b z]o/ cGo s'g} klg JolQm jf

;+:yfnfO{ xs x:tfGt/0f u/L lbg jf cGo s'g} klg JolQm jf ;+:yfaf6 xs x:tfGt/0f :jLsf/ u/L lng

x'Fb}g .

!)=!& xsk|b z]o/df k"j{ nufgL ug]{ ;DaGwdf

;+:yfn] k'FhL kof{Kttf sfod ug]{ k|of]hgsf nflu ;+:yfksx?n] xsk|b z]o/ -Right Share_ df k"j{nufgL ug{

rfx]df lgDg zt{x?sf] cwLgdf /xL ug{ ;Sg] 5g\ .

-s_ k'FhL j[l4 ;DaGwL k|:tfj ;DalGwt n3'ljQ ljQLo ;+:yfsf] ;fwf/0f;efaf6 lg0f{o eO;s]sf] x'g' kg]{ .

-v_ o; a}+ssf] lgb]{zg cg';f/ k'FhLsf]if cg'kft k'¥ofpg] k|of]hgsf] nflu ;+:yfks z]o/wgLx?af6 clu|d

?kdf ;+sng u/]sf] /sd Calls in Advance zLif{sdf hDdf ug'{ kg]{ / To;/L hDdf ul/Psf] /sdnfO{

a}s÷ljQLo ;+:yfn] To;kl5sf] xsk|b z]o/ -Right Share_ hf/L ubf{sf] cj:yfdf clgjfo{ ?kdf

;dfof]hg ug'{ kg]{5 . To;}u/L, n3'ljQ ljQLo ;+:yfsf z]o/wgL -;+:yfks÷;j{;fwf/0f ;d"x_ x?n]

o; a}+ssf] lgb]{zg adf]lhdsf] cfˆgf] k'FhL of]hgf cg';f/ ;dfg'kflts ?kdf k'FhL k'¥ofpg' kg]{

;DalGwt cfly{s jif{ leqdf g} xsk|b z]o/ jfkt /sd hDdf ul/;s]sf] t/ z]o/ afF8kmfF8 gePsf]

sf/0f ;DalGwt cfly{s jif{df r'Qmf k'FhL zLif{sdf ;dfof]hg x'g g;s]sf] cj:yfdf To:tf] /sdnfO{

;d]t z]o/ jfkt clu|d ?kdf ;+sng u/]sf] /sdnfO{ Calls in Advance zLif{sdf b]vfpg ;lsg] 5 .

o;/L clu|d ?kdf ;+slnt k'FhL /sdnfO{ o; a}+ssf] lgb]{zg cg';f/ ;dfg'kflts ?kdf j[l4 ub}{ hfg'

kg]{ r'Qmf k'FhLdf u0fgf ug{] k|of]hgsf nflu ;d]t ;dfj]z ug{ ;lsg] .

-u_ o;/L clu|d ?kdf z]o/df nufgL ubf{ ;DalGwt ;+:yfks z]o/wgLn] cfˆgf] c+z -Share_ ;Dd dfq

nufgL ug{ ;Sg] .

-3_ o:tf] Calls in Advance sf] ;6\6fdf s'g} k|sf/sf] ;'ljwf, C0f lbg jf lwtf] /fVg gkfOg] .

-ª_ o:tf] Calls in Advance df s'g} k|sf/sf] Aofh lng÷lbg gkfOg] / z]o/ k'FhL jfkt ul/g] To:tf]

clu|d z]o/ nufgL /sdnfO{ s'g} klg cj:yfdf lkmtf{ e'Qmfg ug{, lemSg jf 36fpg -Divestment_

gkfOg] . ;fy}, o:tf] /sd r'Qmf k'FhLdf n]vfÍg geP;Dd o;df nfef+; lbg gkfOg] .

-r_ xsk|b z]o/df ul/g] k"j{ nufgL /sdnfO{ To;kl5sf] xsk|b z]o/ lgisf;g -Right Share Issue_ ;Fu

cfj4 -Tie- up_ ug'{ kg]{ .

-5_ o;/L Calls in Advance zLif{sdf hDdf ePsf] /sdn] vfd]df zfvf vf]Ng] k|of]hgfy{ cfjZos kg]{

cltl/Qm k'FhLsf] k|of]hgsf] nflu ;d]t r'Qmf k'FhL ;/x g} dfGotf k|bfg ul/g] .

-h_ xsk|b z]o/df k"j{ nufgL eP klg xsk|b z]o/ lgisf;g ubf{ k'/f ug'{ kg]{ ;Dk"0f{ k|lqmof / ljBdfg

Joj:yf kfngf u/]sf]] x'g' kg]{ .

!)=!* o; a}+saf6 ljQLo dWo:ystf{sf] sf/f]af/ ug{ cg'dltkq k|fKt u/]sf u}/;/sf/L ;+:yfn] ca pk|fGt

n3'ljQ ljQLo ;+:yfsf] ;+:yfks z]o/df nufgL ug]{ ePdf u}/;/sf/L ;+:yfnfO{ k|bfg ul/Psf] To:tf]

cg'dltkq vf/]h ug]{ zt{df @% k|ltzt;Ddsf] ;Ldf ggf£g] u/L ;+:yfks z]o/df nufgL ug{ ;Sg]]5g\ .

!)=!( Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf] ;+:yfks z]o/wgLx?nfO{ Pp6} ;+:yfks ;d"xdf /fVg' kg]{5 . of]

lgb]{zg hf/L x'Fbf s'g} a}+s tyf ljQLo ;+:yfsf] k|aGwkq tyf lgodfjnLdf ;f] cg';f/sf] Joj:yf gePsf]

eP cfufdL ;fwf/0f ;efn] ;f] ;DaGwL k|:tfj kfl/t u/L ;+zf]wg ug'{kg]{ 5 .

æt/, j}b]lzs nufgL / ;+:yfut nufgL /x]sf a}+s tyf ljQLo ;+:yfn] k|aGwkq tyf lgodfjnLdf

;dfg'kflts k|ltlglwTj sfod x'g]] u/L ;~rfns ;+Vof tf]Sg] Joj:yf ug{ afwf k'u]sf] dflgg] 5}g .Æ

35

!)=@) Ohfhkqk|fKt ;+:yfdf ljb]zL nufgL ;DaGwdfM–

-!_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf % sf] pkbkmf -!_ df ePsf] Joj:yf adf]lhd

s'g} ljb]zL a}+s jf ljQLo ;+:yfn] dfq Ohfhkqk|fKt ;+:yfdf nufgL ug{ ;Sg] 5g\ .

-@_ of] lgb]{zg hf/L x'g' k"j{ s'g} ljb]zL a}+s jf ljQLo ;+:yf afx]s cGo ljb]zL JolQm jf ;+:yfsf]

Ohfhtkqk|fKt ;+:yfdf nufgL /x]sf] cj:yfdf To:tf] nufgL ljb]zL a}+s, ljQLo ;+:yf jf g]kfnL JolQm,

;+:yfnfO{ laqmL u/L lgoldt ug'{kg]{ 5 .

-#_ To:tf] nufgL pka'Fbf g+= -@_ adf]lhd lgoldt gePdf ;DalGwt a}+s tyf ljQLo ;+:yfaf6 ljt/0f ul/g]

gub nfef+z tyf af]g; ;]o/ /f]Ssf x'g] / ;DalGwt ;+:yfaf6 hf/L ul/g] xsk|b ;]o/df ;xefuL x'g

aGb]h nufOPsf] 5 .

-$_ s'g} ljb]zL a}+s jf ljQLo ;+:yfsf] nufgL /x]sf] sf/0faf6 Ohfhtkqk|fKt ;+:yfn] a}+s tyf ljQLo ;+:yf

;DaGwL P]g, @)&# sf] bkmf ( adf]lhd ;j{;fwf/0fnfO{ laqmL ljt/0f ug{sf] nflu cfˆgf] s'n hf/L

k'FhLsf] sDtLdf #) k|ltzt z]o/ 5'6\ofpg' kg]{ Joj:yfdf 5'6 kfO{ s'g} sf/0fjz ljb]zL nufgL lkmtf{

nuL g]kfnL JolQm jf ;+:yfnfO{ laqmL u/]sf] cj:yfdf ;DalGwt Ohfhtkqk|fKt ;+:yfn] ! jif{leq

;j{;fwf/0f z]o/sf] lx:;f sDtLdf #) k|ltzt k'¥ofpg' kg]{5 .

-%_ ;+:yfsf] j}b]lzs :jfldTjdf /x]sf] z]o/ vl/b / laqmL ug{ o; a}+ssf] :jLs[lt lng' kg]{5 .

11= n#"ljQ ljQLo ;+:yfnfO{ ;xljQLos/)f ;DaGwL Joj:yf nfu" x"g] %}g

12= sfnf];'rL / shf{ ;'rgf ;DaGwL Joj:yf

!@=! shf{ ;"rgf ;DaGwL Joj:yf

o; a}+saf6 æ3Æ ju{sf] O{hfhtk|fKt n3'ljQ ljQLo ;+:yfx?sf] shf{ ;DaGwL ;"rgf Joj:yf /

oyf;dodf shf{ gltg]{ C0fLx?sf] ljj/0f ;d]t shf{ ;"rgf s]Gb|af6 k|fKt ug]{÷u/fpg] Joj:yf u/L shf{

k|jfxdf bf]xf]/f]kgf -Duplication_ sf] ;d:of sd ug{sf nflu b]xfo adf]lhd gLltut Joj:yf ul/Psf]

5 M

!=! shf{ ;"rgf s]Gb|sf] ;b:otf lng' kg]{

O{hfhtk|fKt ;+:yfx?n] shf{ ;"rgfsf] cfbfg–k|bfg ug{ / ;dodf shf{sf] ;fFjf÷Aofh gltg]{ C0fLnfO{

klxrfg ug]{ k|of]hgsf] nflu clgjfo{ ?kdf shf{ ;"rgf s]Gb|sf] ;b:otf lng' kg]{5 .

!=@ shf{ ;"rgf s]Gb|df C0fL -u|fxs_ ;DaGwL ljj/0f k7fpg' kg]{

-s_ O{hfhtk|fKt n3'ljQ ljQLo ;+:yfn]] gofF shf{sf] xsdf shf{ :jLs[t ePsf] dlxgf ;dfKt

ePsf] ldltn] !% lbgleq shf{sf] ljj/0f shf{ ;"rgf s]Gb|df k7fpg' kg]{5 . o:tf] ljj/0f

s]Gb|n] pknAw u/fPsf] j]a;fO6 dfkm{t cgnfOg ?kdf k7fpg ;lsg]5 .

-v_ O{hfhtk|fKt n3'ljQ ljQLo ;+:yfn] shf{sf] ljj/0f k|To]s qodf; ;dfKt ePsf] ldltn] !%

lbgleq C0fLsf] shf{ r'Qmf geP;Dd shf{ ;"rgf s]Gb|df k7fpg' kg]{5 .

-u_ dfly pNn]lvt v08 -s_ / -v_ adf]lhdsf] ;"rgf shf{ ;"rgf s]Gb| lnld6]8df gk7fOPdf

;""rgf gk7fOPsf] To:tf] shf{df @ k|ltzt ljGb''n] yk shf{ gf]S;fgL Joj:yf sfod ug''{kg]{5 .

!=# clgjfo{ ?kdf shf{ ;"rgf lng' kg]{

-s_ O{hfhtk|fKt ;+:yfn] shf{ :jLs[t ug'{ cufj} shf{ ;"rgf s]Gb|af6 clgjfo{ ?kdf shf{ ;"rgf

lng' kg]{5 . s'g} ljQLo ;+:yfaf6 o;/L shf{ ;"rgf dfu ePdf shf{ ;"rgf s]Gb|n] a9Ldf #

-tLg_ sfo{lbg leqdf To:tf] ;"rgf lbg' kg]{5 . shf{ ;"rgf s]Gb|n] o:tf] ;"rgf cgnfO{g

;]jf dfkm{t pknJw u/fpg ;Sg]5 .

-v_ s'g} u|fxs÷C0fLnfO{ shf{÷;'ljwf k|bfg ubf{ s]Gb|af6 pkaF'bf -s_ adf]lhd shf{ ;"rgf k|fKt

u/L ;s]kl5 cGo lgsfoaf6 ;"rgf lng clgjfo{ x'g] 5}g .

36

-u_ o; v08 adf]lhd shf{ ;"rgf s]Gb|af6 lnOPsf] shf{ ;"rgf afkt O{hfhtk|fKt ;+:yfn]

s]Gb|n] tf]s]sf] shf{ ;"rgf ;DaGwL z'Ns s]Gb|nfO{ a'emfpg' kg]{5 . shf{ ;"rgf s]Gb|n] g]kfn

n3'ljQ a}sz{ ;+3;Fu ;dembf/L u/L] z'Ns lgwf{/0f ug]{5 .

!=$ shf{ ;"rgf s]Gb|n] lg/LIf0f ug{ ;Sg]

O{hfhtk|fKt ;+:yfn] s]Gb|df pknJw u/fpg' kg]{ C0fLx?sf] ljj/0f ;dod} pknAw u/fP gu/fPsf] tyf

shf{ k|jfx ug'{ cl3 shf{ ;"rgf lnP glnPsf] ;DaGwdf s]Gb|n] O{hfhtk|fKt ;+:yfsf] cg'udg ug{{ ;Sg]5

/ s]Gb|n] ;f]sf] k|ltj]bg o; a}+ssf] n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .

!=% shf{ ;"rgf ;DaGwL ;Dks{ JolQm tf]Sg]

O{hfhtk|fKt ;+:yfx?n] shf{ ;"rgf s]Gb| tyf cGo lgsfodf k7fpg' kg]{ shf{ ;"rgf ;DaGwL ;Dk"0f{

sfo{x? ug{sf nflu ;Dks{ JolQm tf]Sg' kg]{5 . o;/L tf]lsPsf] ;Dks{ JolQmn] O{hfhtk|fKt ;+:yf / shf{

;"rgf s]Gb| aLr x'g] kqfrf/sf] k|dfl0ft clen]v cBfjlws u/L /fVg' kg]{5 .

13= clgjfo{ df}Hbft÷a}wflgs t/ntf ;DaGwL Joj:yf

!#=! clgjfo{ df}Hbft ;DaGwL Joj:yf

-!_ ;+:yfn] cfˆgf] ;d"x ;b:ox?af6 ;+sng u/]sf] JolQmut, ;d"xut, ljz]if jrt tyf ;fk6L sf]ifsf]

sDtLdf )=% k|ltztn] x'g] /sd clgjfo{ df}Hbft /fVg' kg]{5 .

t/, ;j{;fwf/0fsf] ;d]t lgIf]k ;+sng u/L v'b|f shf{sf] sf/f]af/ ug]{ n3'ljQ ljQLo ;+:yfn] s'n

lgIf]k bfloTjsf] @ k|ltzt clgjfo{ df}Hbft /fVg' kg]{5 .

-@_ ;+:yfn] o; a}+ssf] sfof{no gePsf] :Yffgdf glhssf] æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf o;

k|of]hgsf nflu rNtL vftf vf]nL cfjZos /sd hDdf u/]df klg clgjfo{ df}Hbftdf u0fgf

ul/g]5 . o:tf] vftfsf] hfgsf/L o; a}+ssf] n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf lbg'

kg]{5 .

t/, Aofh cfh{g x'g] u/L æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf hDdf u/]sf] /sdnfO{ clgjfo{

df}Hbftdf u0fgf ul/g] 5}g .

clgjfo{ df}Hbft k|of]hgsf nflu vf]lng] vftf ;DalGwt n3'ljQ ljQLo ;+:yfsf] s]Gb|Lo sfof{no

ePsf] :yfgdf dfq vf]Ng' kg]{5 . o; a}+ssf] sfof{no afx]s PseGbf a9L a}s÷zfvfdf hDdf

u/]sf] /sdnfO{ o; k|of]hgsf nflu of]Uo dflgg] 5}g .

clgjfo{ df}Hbft u0fgf ug]{ k|of]hgsf nflu vftf vf]lnPsf] a}+saf6 ;DalGwt n3'ljQ ljQLo

;+:yfn] s'g} klg lsl;dsf] ;fk6L÷;'ljwf pkof]u ug{ kfpg] 5}g . t/, ljkGg ju{ shf{ lng o;

lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g .

-#_ pka'Fbf -!_ adf]lhd /fVg' kg]{ df}Hbft gk'u ePsf] cj:yfdf b]xfo adf]lhd hl/jfgf nufOg] 5 M–

-s_ klxnf] k6s clgjfo{ df}Hbft gk'u ePsf] cj:yfdf gk'u eP hlt /sddf k|rlnt a}+s b/sf]

k|ltztn] .

-v_ bf];|f] k6s clgjfo{ df}Hbft gk'u ePsf] cj:yfdf gk'u eP hlt /sddf k|rlnt a}+s b/sf]

8]l9 k|ltztn] .

-u_ t];|f] k6s / ;f] eGbf kl5 hlt k6s gk'u eP klg gk'u eP hlt /sddf k|rlnt a}+s

b/sf] bf]Aj/ k|ltztn] .

-$_ pka'Fbf -#_ sf] v08 -s_, -v_ / -u_ adf]lhd k6s sfod ubf{ k|To]s cfly{s jif{sf] nflu cnu

cnu k6s sfod ul/g] 5 . hl/jfgfsf] k6s lgwf{/0f ubf{ !$ lbg -b'O{ ;Ktfx_ sf] df}Hbft

u0fgfnfO{ Ps k6s dflgg]5 .

-%_ clgjfo{ df}Hbftdf gk'u eP hlt /sddf k|rlnt a}+s b/sf] k|ltztn] ;j{;fwf/0faf6 art kl/rfng

gug]{ n3'ljQ ljQLo ;+:yfx?nfO{ dfl;s / cGo n3'ljQ ljQLo ;+:yfnfO{ b'O{ xKtfsf] lx;fjdf xhf{gf

nufOg]5 / o;/L gk'u eP hltsf] /sdnfO{ a}+s b/sf] k|ltztn] u'0ff u/L dfl;s xh{gf nufpFbf !@

37

n] / b'O{ xKtfsf] xhf{gf nufpFbf 5AaL;n] efu ul/g] 5 .

-^_ b'O{ xKtfsf] clgjfo{ df}Hbft u0fgf ug]{ k|of]hgsf nflu b]xfosf] k|lqmof ckgfOg]5 M–

-s_ clgjfo{ df}Hbftsf] u0fgf ;fKtflxs -k|To]s cfOtjf/b]lv zlgjf/_ cf};t lgIf]k df}Hbftsf

cfwf/df ul/g]5 .

-v_ df}Hbftsf] u0fgf ubf{ v08 -s_ df plNnlvt ;dofjlw kl5 PsxKtf cGt/fn sfod u/L

tTkZrftsf] b'O{ xKtf -cfOtjf/ b]lv !$ cf}+ lbgsf] zlgjf/_ df sfod ul/g] cf};t gub

df}HbftnfO{ lnOg]5 .

-u_ clgjfo{ df}Hbft u0fgf ug]{ k|of]hgsf nflu s'n lgIf]k bfloTjsf xsdf ;fKtflxs ?kdf

cfOtjf/b]lv zlgjf/;Ddsf] s'n lgIf]ksf] of]unfO{ ;ft cÍn]] efu u/L b}lgs cf};t lgwf{/0f

ug'{kg]]{5 . o;}u/L, g]kfn /fi6« a+}s df}Hbftsf] u0fgf ubf{ cfOtjf/b]lv !$ cf}+ lbgsf]

zlgjf/;Ddsf] b}lgs df}Hbftsf] s'n of]unfO{ rf}w cÍn] efu u/L b}lgs cf};t lgwf{/0f

ul/g]5 .

-3_ o; lgb]{zg adf]lhd sfod ug'{kg]{ clgjfo{ df}Hbftsf] sDtLdf &) k|ltzt df}Hbft b}lgs

?kdf sfod ug'{kg]{5 .

-ª_ o; k|of]hgsf] nflu lgwf{l/t lgb]{zg kmf=g+=3 !#=! adf]lhdsf] ljj/0f e/L xKtf ljt]sf] ;ft

lbgleq clgjfo{ ?kdf o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf cfOk'Ug] u/L k7fpg' kg]{5 .

-&_ o; p2]Zosf] nflu n3'ljQ ljQLo ;+:yfsf] ;Dk"0f{ sfof{nox?nfO{ Pp6} OsfO{ dflgg] 5 .

-*_ o; a}+sdf /x]sf] vftfdf hDDff x'g] u/L km08 6«fG;km/sf] l;nl;nfdf dfu{:y (Transit) df kg{

uPsf] :jb]zL d'b|fsf] /sdnfO{ o; a+}ssf] df}Hbftdf ;dfj]z ug{ ;lsg] 5 .

-(_ ;j{;fwf/0faf6 jrt kl/rfng gug]{ ;+:yfx?sf] xsdf Ps dlxgf cl3sf] JolQmut, ;d"xut,

ljz]if jrt tyf ;fk6L sf]ifsf] b}lgs cf};tsf cfwf/df clgjfo{ df}Hbftsf] u0fgf ul/g] 5 .

-!)_ ;j{;fwf/0faf6 lgIf]k kl/rfng gug]{ n3'ljQ ljQLo ;+:yfn] lgb]{zg kmf=g+=3 !#=@ adf]lhd

clgjfo{ df}Hbft / t/n ;DklQsf] ljj/0f dfl;s ?kdf k|To]s dlxgf lat]sf] !% lbgleq o;

a}+ssf] n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf k7fpg' kg]{5 .

-!!_ dfly h'g;'s} s'/f n]lvPsf] ePtfklg cGo a+}s tyf ljQLo ;+:yfsf] tkm{jf6 c;'n u/L lbg] zt{df

yf]s shf{ sf/]fjf/ ug]{ n3'ljQ ljQLo ;+:yfdf x:tfGt/0f eO{ cfPsf] C0f ;fk6L /sddf clgjfo{

df}Hbft sfod ug'{ kg]{ Joj:yfnfO{ 5'6 lbg ;lsg] 5 .

:ki6Ls/0f M o; k|of]hgsf] nflu æ;fk6L sf]ifÆ eGgfn] n3'ljQ ljQLo ;+:yfn] g]kfn ;/sf/ jf

cGtu{tsf lgsfo, cGo Ohfhtkqk|fKt ;+:yf, JolQm, kmd{, ;+ul7t ;+:yf -:jb]zL tyf ljb]zL_ tyf

sDkgL;Fu lnPsf] ;fk6L /sd ;Demg' k5{ .

!#=@ t/n ;DklQ ;DaGwL Joj:yf

-!_ ;j{;fwf/0faf6 lgIf]k kl/rfng gug]{ n3'ljQ ljQLo ;+:yfn] cfˆgf] s'n lgIf]k bfloTjsf] Go"gtd

@=% k|ltzt t/n ;DklQsf] ?kdf /fVg' kg]{5 . t/n ;DklQ eGgfn] b]xfo adf]lhdsf] ;DklQ

;Demg' kb{5 M–

-s_ cfˆgf] 9's'6Ldf /x]sf] gub df}Hbft,

-v_ ;/sf/L ;'/If0fkqdf u/]sf] nufgL ,

-u_ g]kfn /fi6« a}+s C0fkqdf u/]sf] nufgL, jf

-3_ æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf lgIf]ksf] ?kdf /x]sf] df}Hbft .

-@_ a'Fbf g+= !#=! adf]lhd hDdf ug'{ kg]{ Go"gtd clgjfo{ df}Hbft eGbf a9L hDdf u/]df a9L ePhlt

/sd o; k|of]hgsf] nflu ;dfj]z ug{ kfOg]5 .

-#_ t/n ;DklQsf] u0fgf b]xfo adf]lhd x'g]5 –M

-s_ t/n ;DklQsf] u0fgf b}lgs cf};tsf] cfwf/df dfl;s ?kdf ul/g]5 .

-v_ æsÆ ju{sf Ohfhtkqk|fKt ;+:yfdf /x]sf] d'2tL lgIf]ksf] xsdf a9Ldf () k|ltzt;Dd dfq

38

t/n ;DklQdf u0fgf ug'{ kg]{5 .

-u_ t/n ;DklQsf] u0fgf ubf{ d'2tL lgIf]k jf ;/sf/L C0fkq tyf g]kfn /fi6« a}+s C0fkq

lwtf]df /fvL C0f lnPsf] eP C0f lnP a/fa/sf] /sd 36fpg' kg]{5 .

-$_ t/n ;DklQ sfod g/fVg] n3'ljQ ljQLo ;+:yffnfO{ a'Fbf g+= !#=! sf] pkaFbf -#_ adf]lhd hl/afgf

ul/g]5 .

!#=# j}wflgs t/ntf cg'kft (Statutory Liquidity Ratio) ;DaGwL Joj:yf

;j{;fwf/0fsf] ;d]t lgIf]k kl/rfng ug]{ n3'ljQ ljQLo ;+:yfx¿n] $ k|ltzt j}wflgs t/ntf cg'kft

sfod ug'{ kg]{5 .

o; k|of]hgsf nflu n3'ljQ ljQLo ;+:yfx¿sf] lgDgfg';f/sf] t/n ;DklQx? u0fgf ul/g]5 M

-s_ g]kfn ;/sf/sf] ;'/If0fkqdf u/]sf] nufgL,

-v_ clgjfo{ df}Hbft k|of]hgsf nflu g]kfn /fi6« a}+sdf /flvPsf] /sd,

-u_ cfˆgf] 9's'6Ldf /x]sf] gub df}Hbft,

-3_ clgjfo{ df}Hbft k|of]hgsf nflu jfl0fHo a}+sx?df /x]sf] /sd,

-ª_ /fli6«o:t/ jfx]ssf n3'ljQ ljQLo ;+:yfx?n] dfu]sf jvt k|fKt x'g] u/L cGo a}+s tyf ljQLo

;+:yfx?df /fv]sf] /sd,

j}wflgs t/ntf cg'kft u0fgf ;DaGwdf b]xfo adf]lhd Joj:yf ul/Psf] 5 M

-!_ j}wflgs t/ntf cg'kft u0fgf ubf{ 7Ls cl3Nnf] dlxgfsf] cGTodf /x]sf] :jb]zL lgIf]k bfloTjnfO{

cfwf/ dflgg]5 .

-@_ o:tf] cg'kft u0fgf u/L k|To]s dlxgfe/sf] j}wflgs t/ntf cg'kft /sdsf] ljj/0f lgb]{zg kmf=g+=

!#=# df pNn]v eP adf]lhd k]z ug'{ kg]{5 .

-#_ plNnlvt df}Hbft gk'u ePsf] cj:yfdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf (( sf] pkbkmf -!_

df ePsf] Joj:yfsf] cwLgdf /xL b]xfo adf]lhd hl/jfgf nufOg] 5 M–

-s_ klxnf] k6s j}wflgs t/ntf cg'kft gk'u ePsf] cj:yfdf gk'u eP hlt /sddf k|rlnt

a}+sb/sf] k|ltztn] .

-v_ bf]>f] k6s j}wflgs t/ntf cg'kft gk'u ePsf] cj:yfdf gk'u eP hlt /sddf k|rlnt

a}+sb/sf] 8]l9 k|ltztn] .

-u_ t]>f] k6s / ;f]eGbf kl5 hlt k6s gk'u eP klg gk'u eP hlt /sddf k|rlnt a+}s b/sf]

bf]Aa/ k|ltztn] .

-$_ pka'Fbf -#_ sf] v08 -s_, -v_ / -u_ adf]lhd k6s sfod ubf{ k|To]s cfly{s jif{sf] nflu cnu–cnu

k6s sfod ul/g]5 .

-%_ j}wflgs t/ntf cg'kft gk'u eP hlt /sddf k|rlnt a}+sb/sf] k|ltztn] dfl;s lx;fjdf

hl/jfgf nufOg]5 / o;/L gk'u eP hltsf] /sdnfO{ a+}sb/sf] k|ltztn] u'0ff u/L afx|n] efu

ul/g]5 .

-^_ j}wflgs t/ntf cg'kft gk'u ePsf] cj:yfdf hl/jfgfsf] k|of]hgsf nflu o; a}+sn] tf]s] adf]lhd

k|sflzt u/]sf] a}+sb/nfO{ g} cfwf/ lnOg]5 .

b|i6JoM != o; bkmfsf] k|of]hgsf nflu ;/sf/L ;'/If0fkq eGgfn] g]kfn ;/sf/n] hf/L u/]sf] jrtkq,

ljsf; C0fkq, 6«]h/L lan; tyf o; a}+sn] tf]s]sf] cGo ;'/If0fkq ;Demg' k5{ .

@= j}wflgs t/ntf cg'kft ljj/0f k|To]s dlxgf ;dfKt ePsf] !% lbgleq k7fpg' kg]{5 .

39

14= zfvf÷sfof{no ;DaGwL Joj:yf

!$=! zfvf÷sfof{no vf]Ng] ;DaGwL Joj:yf

-s_ n3'ljQ ljQLo ;+:yfn] zfvf sfof{no vf]Ng o; a}+ssf] k"j{ :jLs[lt lng'kg]{5 . t/, sf7df8f}+

pkTosf, dxfgu/kflnsf / pk dxfgu/kflnsf afx]ssf :yfgdf zfvf sfof{no vf]Ng o; a}+ssf]

:jLs[lt lng' kg]{ 5}g . ;fy}, zfvf sfof{no vf]Nbf sf/f]af/ z'? u/]s} lbg pQm zfvf ;DaGwL

ljj/0f o; a}+ssf] j]akf]6{n (reporting.nrb.org.np) df cBfjlws ug'{ kg]{5 .

-v_ b]xfosf] cj:yf k'/f u/]sf n3'ljQ ljQLo ;+:yffn] cfˆgf] sfo{If]q leq gofF zfvf sfof{no vf]Ng

;Sg]5g\M

-c_ k|:tfljt :yfg Joj;flos ?kn] ;DefJo /x]sf] ljj/0f tof/ ug'{ kg]{ .

-cf_ tf]s]sf] Go"gtd r'Qmf k'FhL k'/f u/]sf] .

-O_ tf]s]sf] k'FhLsf]if k'/f u/]sf] .

-O{_ lgliqmo shf{{ (NPL) % k|ltzteGbf a9L gePsf] .

-p_ o; a}+saf6 lbO{Psf zt{ tyf lgb]{zgsf] kfngf u/]sf] .

-pm_ ;DalGwt ;+:yfsf] ;~rfns ;ldltaf6 zfvf sfof{no :yfkgf÷;~rfng ug]{ ;DaGwL lg0f{o

ePsf] x'g' kg]{ . ;~rfns ;ldltn] lg0f{o u/]sf] ldltn] !% lbgleq o; a}+s ;dIf ;+nUg

cg';"rL !$=! adf]lhdsf] 9fFrfsf] kmf/d e/L :jLs[ltsf] nflu cfj]bg lbg' kg]{ . o;

a}+saf6 :jLs[lt kfPsf] ldltn] ^ dlxgfleqdf zfvf sfof{no vf]nL sf/f]af/ ;~rfng

ul/;Sg' kg]{ .

-u_ zfvf lj:tf/ ug{ :jLs[lt k|bfg ubf{ k|:tfljt If]qsf] Joj;flos sf/f]af/, a}+lsË ;]jfsf] kx'Fr tyf

pQm n3'ljQ ljQLo ;+:yfaf6 s[lif, phf{, ko{6g / n3' pBdsf] If]qdf shf{ k|jfxdf x'g ;Sg]

j[l4sf] l:ylt emNsg] u/L k]z ul/Psf] ;DefJotf cWoog k|ltj]bg ;d]tnfO{ cfwf/ agfOg] 5 .

zfvf :yfkgfsf nflu k]z ul/g] ;DefJotf cWoog k|ltj]bgdf k|:tfljt zfvf :yfkgfsf nflu x'g]

k'FhLut tyf cGo vr{x?, # jif{leqdf ;f]xL ;+:yfsf] cGt/zfvf Aofh cfDbfgL afx]ssf a}+lsË

sf/f]af/af6 k|:tfljt zfvf d'gfkmfdf ;~rflnt x'g ;Sg] cfwf/ ;d]t ;dfj]z ug'{ kg]{ 5 .

!$=@ zfvf÷sfof{no aGb tyf :yfgfGt/0f ug]{ ;DaGwL Joj:yf

-s_ ;+:yfn] o; a}+ssf] k"j{ :jLs[lt lagf zfvf jf s'g} klg lsl;dsf] sfof{no aGb ug{ jf :yfgfGt/0f

ug{ jf ufEg kfpg] 5}gg\ .

-v_ ;+:yfn]] dxfgu/kflnsf, pk–dxfgu/kflnsf / gu/kflnsfsf] ;f]xL j8fleq tyf ufpFkflnsfsf]

xsdf ;f]xL ufpFkflnsfleq zfvf sfof{no :yfgfGt/0f ug'{ k/]df n3'ljQ ljQLo ;+:yfsf]

;~rfns ;ldltsf] lg0f{ofg';f/ :yfgfGt/0f u/L ;f]xL lbgdf o; a}+ssf] Web Portal df

cBfjlws ug'{ kg]{5 .

-Uf_ ;+:yfn]]] s]Gb||Lo÷/lhi68{ sfof{no -skf]{/]6 sfof{no_ sf] 7]ufgf kl/jt{g ug{ jf :yfgfGt/0f ug{

rfx]df o; a}ssf] :jLs[lt lnO{ k|rlnt sfg'gsf] cwLgdf /xL cfˆgf] k|aGwkq tyf lgodfjnLdf

;+zf]wg u/L ug{ ;Sg] 5g\ .

!$=# sfof{no ;do ;DaGwL Joj:yf

g]kfn /fi6« a}+s v'n]sf] lbg / ;dodf n3'ljQ ljQLo ;+:yfx?n] clgjfo{ ?kdf cfˆgf] sfof{no ;~rfng ug'{

kg]{5 . t/, n3'ljQ ljQLo ;+:yfx?n] g]kfn /fi6« a}+s v'n]sf] lbg / ;dosf cltl/Qm ;do tyf cGo ljbfsf

lbg / ;dodf cfˆgf] sf/f]af/ ;~rfng ug'{ k/]df o; a}ssf] a+}+s tyf ljQLo ;+:yf lgodg ljefu /

n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf ;f]sf] lnlvt ?kdf k"j{ hfgsf/L lbO{ sf/f]af/ ;~rfng ug{ ;Sg]

5g\ .

!$=$ sf7df08f}+ pkTosf jflx/ s]Gb|Lo sfof{no /x]sf /fli6«o :t/sf n3'ljQ ljQLo ;+:yfx?n] g]kfn /fi6«

a}+s, sDkgL /lhi6«f/sf] sfof{no, g]kfn lwtf]kq af]8{, g]kfn :6s PS;r]Gh lnld6]8 / cGo a}+s tyf

ljQLo ;+:yf nufotdf ;Dks{ sfod ug]{ k|of]hgsf nflu Pshgf clws[t:t/ ;lxt a9Ldf # hgf

sd{rf/L /xg] u/L sf7df08f}+ pkTosfleq sf7df8f}+ dxfgu/kflnsf / nlntk'/ dxfgu/kflnsf afx]ssf

:yfgdf -a9Ldf *)) ju{ lkm6;Ddsf] If]qkmndf_ ;Dks{ sfof{no vf]Ng ;Sg]5g\ . o; Joj:yf adf]lhd

40

;Dks{ sfof{no vf]n]sf] hfgsf/L !% lbgleq o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu /

n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf u/fpg' kg]{5 .

15= Aofhb/ ;DaGwL Joj:yf

!%=! Aofhb/ lg0f{o u/fP/ nfu" ug'{ kg]{

n3'ljQ ljQLo ;+:yfn] lgIf]kdf lbg] / shf{ tyf ;fk6df lng] Aofhb/, Aofh u0fgf ljlw, xhf{gf

nufpg] ljlw, ;]jf z'Ns / sldzg b/ n3'ljQ ljQLo ;+:yfn] lg0f{o u/fO{ nfu" ug'{ kg]{5 . n3'ljQ

ljQLo ;+:yfn] lgIf]kdf k|bfg ug]{ k|sflzt Aofhb/df )=% k|ltzt laGb';Dd a9fpg ;Sg]5g\ eg]

shf{sf] Aofhb/sf] xsdf k|sflzt Aofhb/eGbf a9L b/ sfod ug{ kfOg] 5}g . n3'ljQ ljQLo ;+:yfn]

shf{ k|jfx ubf{ k|zf;lgs ;]jf z'Ns / Jofh afx]s shf{;Fu ;DalGwt cGo s'g} klg /sd lng kfO{g]

5}g . t/ cfkm\gf u|fxsx?sf nflu shf{ ;"rgf s]Gb| lnld6]8 h:tf cGo ;+:yf÷lgsfo dfkm{t ;]jf lng]

;Gbe{df ;f] ;]jf jfkt To:tf ;+:yf÷lgsfox?nfO{ e'QmfgL ug'{kg]{ nfut;Dd dfq ;]jf z'Ns c;'n ug{

eg] of] Aoj:yfn] jfwf kf/]sf] dflgg] 5}g .

!%=@ Ohfhtkqk|fKt ;+:yfx?n] u|fxsnfO{ k|bfg ug]{ shf{sf] Aofhb/ lgDgfg';f/ x'g] u/L to ug{' kg]{5 .

-s_ ;+:yfn] cfˆgf] sf]ifsf] nfut (Cost of fund) df k|zf;lgs nfut jfkt a9Ldf # k|ltzt ljGb';Dd

yk u/L sf]if tyf k|zf;lgs nfut sfod ug{ ;Sg] 5g\ . t/, yf]s shf{sf] dfq sf/f]jf/ ug]{

;+:yfx?n] eg] @ k|ltzt ljGb';Dd dfq yk u/L sf]if tyf k|zf;lgs nfut sfod ug{{ ;Sg] 5g\ .

-v_ v08 -s_ adf]lhd sfod x'g cfpg] b/df a9Ldf ^ k|ltzt ljGb';Dd yk u/L shf{sf] Aofhb/

lgwf{/0f ug{ ;Sg] 5g\ . t/ yf]s shf{sf] dfq sf/f]jf/ ug]{ ;+:yfx?n] eg] # k|ltzt ljGb';Dd dfq

yk u/L shf{sf] Aofhb/ lgwf{/0f ug{ ;Sg] 5g\ .

-u_ o; Joj:yf adf]lhd Aofhb/ sfod gug]{ ;+:yfx?nfO{ g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !))

adf]lhd sf/jfxL ul/g] .

gf]6M o; Joj:yfsf] k|of]hgsf nflu sf]ifsf] nfut (Cost of fund) eGgfn] ;+:yfsf ;b:ox?af6

;+slnt jrt /sd, ;j{;fwf/0faf6 ;+slnt lgIf]k /sd / C0f tyf ;fk6Lsf] efl/t cf};t

Aofhb/nfO{ hgfpFg]5 .

!%=# Aofhb/ ;DaGwL ljj/0f k7fpg' kg]{

;+:yfn] k|To]s qodf; ;dfKt ePsf] !% lbgleq lgIf]k tyf shf{sf] Aofhb/ ;DaGwL ljj/0f o; a}+sdf

k7fpg' kg]{5 . ;fy}, Aofhb/ ;+zf]wg u/]sf] & lbgleq ;f] ;DaGwL k"0f{ ljj/0f ;d]t pknAw u/fpg' kg]{5 .

!%=$ Aofhb/ ;fj{hlgs ug'{ kg]{

;+:yfn] lgIf]k jf jrtdf lbg] / shf{df lng] Aofhb/ ;DaGwL ;"rgf cfˆgf] ;"rgf kf6Ldf 6fF; u/L

;fj{hlgs hfgsf/L x'g] Joj:yf ldnfpg' kg]{5 .

!%=% ljkGg ju{ shf{sf] Aofh b/df ;x'lnot lbg]

blnt, d'Qm sd}of, jfbL, xlnof, åGå lkl8t, Psn dlxnf, ckfË tyf h]i7 gful/sx?nfO{ n3'ljQ ljQLo

;+:yfx?af6 k|jfx x'g] ljkGg ju{ shf{df lng] Aofh b/df ! k|ltzt laGb'n] ;x'lnot lbg] Joj:yf

ug'{kg]{5 .

!%=^ Aofh cfDbfgL hgfpg] Joj:Yff

;+:yfn] k|bfg u/]sf] shf{ ;fk6df k|fKt x'g'kg]{ AofhnfO{ gub k|flKtsf] cfwf/df dfq cfDbfgL hgfpg'

kg]{5 . kfs]sf] t/ gubdf c;'n x'g g;s]sf] AofhnfO{ h'g jif{df c;'n ePsf] xf] ;f]xL jif{df dfq

cfDbfgL jfFwL ;f] sf] lx;fj ldnfg ug'{ kg]{5 . ;DalGwt cjlwe/df kfs]sf] AofhnfO{ ækfpg' kg]{ Aofh

lx;fjÆ df vr{ n]vL æAofh d'NtjL lx;fjÆ df hDdf ug'{ kg]{5 .

!%=& Aofh k|bfg ug]{ ;DaGwdf

41

;+:yfaf6 k|jflxt shf{÷;fk6df q}dfl;s ?kdf Aofh c;'n ug]{ u/]sf] cj:yfdf art lgIf]kdf klg

#÷# dlxgfdf ;DalGwt vftfdf Aofh hDdf ul/lbg] Joj:yf ug'{ kg]{5 . lgIf]kstf{nfO{ lbg] Aofh b}lgs

df}Hbftdf k|bfg ug'{ kg]{5 .

!%=* Ps d'i6 ?kdf lkm{tf x'g] lgIf]ksf] Aofh k|bfg ug]{ ;DaGwdf

lgoldt ?kdf Aofh e'QmfgL gu/L s'g} lglZrt ;do kZrft Psd'i6 ?kdf ;fFjf Aofh lkmtf{ ug]{ u/L

lnOPsf jrtsf] xsdf To:tf] Aofh e'QmfgL gePsf] cj:yfdf ;d]t x/]s jif{ Aofh vr{ n]vL ltg'{kg]{

Aofh lx;fadf bfloTj b]vfpg' kg]{ 5 . To:tf] artdf Aofhb/ gtf]lsPsf] ePtfklg jrt hDdf u/]sf]

/sd / e'QmfgL x'g] /sdsf] cfwf/df cfpg] k|efjsf/L (Effective) Aofhb/nfO{ cfwf/ lng'kg]{ 5 .

16= ljQLo ;|f]t ;+sng ;DaGwL Joj:yf

!^=! ljQLo >f]t ;+sng ;Ldf

-!_ ;+:yfn] cfˆgf] k|fylds k'FhLsf] a9Ldf #) u'0ff;Dd ljQLo ;|f]t kl/rfng ug{ ;Sg]5 . t/, o;}

lgb]{zgsf] a'Fbf g+= !^=% sf] cj:yfdf afx]s u}/–;b:ox?af6 lgIf]k kl/rfng ug{ kfOg] 5}g .

:ki6Ls/0f M– æljQLo ;|f]tÆ eGgfn] ;d"x ;b:ox?af6 lgIf]k, ;fk6L / l8j]~r/af6 ;+slnt /sd

;Demg' kb{5 .

-@_ ljQLo ;|f]t ;+sng ;Ldf cg'udg ug]{ k|of]hgsf nflu cl3Nnf] qodf;df sfod /x]sf] k|fylds

k'FhLnfO{ cfwf/ dflgg]5 .

!^=@ lgIf]k ;+sng tyf e'QmfgL ;DaGwL lgod tyf k|lqmof agfO{ nfu" ug'{ kg]{

-!_ ;+:yfn] :jLsf/ ug]{ lgIf]ksf] cjlw, k|sf/ cflb ;Dk"0f{ lgod tyf sfo{ljlwsf af/]df n3'ljQ

ljQLo ;+:yf cfk}+mn] lgod agfO{ nfu" ug{' kg]{5 .

-@_ ;+:yfn] !) jif{b]lv rNtL gePsf tyf xs bfjL gk/]sf lgIf]k vftfx?sf] ljj/0f k|To]s cfly{s

jif{sf] klxnf] dlxgfleq o; a}+sdf k7fpg' kg]{5 .

-#_ ;+:yfn] nfef+z 3f]if0ff u/]sf] ldltn] % jif{;Dd klg ;DalGwt z]o/wgL jf lghsf] xsjfnf ;f]

nfef+z lng gcfPdf To:tf z]o/wgLsf] nfef+zsf] ljj/0f k|To]s cfly{s jif{sf] klxnf] dlxgfleq

o; a}+sdf k]z ug'{ kg]{5 .

-$_ ;+:yfn] pka'Fbf -!_ jf -@_ adf]lhd rNtL gePsf jf bfjL gk/]sf lgIf]kx? jf ljt/0f gePsf]

nfef+zsf] ljj/0f dfly plNnlvt cjlw ;dfKt ePsf] ! dlxgfleq /fli6«o:t/sf] kqklqsfdf

sDtLdf Psk6s k|sfzg ug'{ kg]{5 . ;"rgf k|sflzt x'Fbf ;d]t To:tf] /sd e'QmfgL gePdf pQm

/sdnfO{ o; a}+sn] tf]lslbPsf] vftfdf hDdf ug'{ kg]{5 .

!^=# ;fk6L lng ;Sg]

-!_ ;+:yfn] a'Fbf g+= !^=! df plNnlvt ;Ldfleq /xL Ohfhtkqk|fKt ;+:yf, JolQm, kmd{, sDkgL tyf

;+ul7t ;+:yf;+u ;fk6L lng ;Sg] 5 .

-@_ pka'Fbf -!_ df h'g;'s} s'/f n]lvPsf] ePtfklg ljb]zL ;/sf/ jf cGt//fli6«o ;+3÷;+:yfaf6 s'g}

cfly{s ;xfotf jf C0f lng'k/]df ;+:yfn] o; a}+ssf] :jLs[lt lng' kg]{5 .

!^=$ ;fj{hlgs z]o/ lgisfzg ;DaGwdf

;+:yfn] ;~rfngdf cfPsf] ldltn] a9Ldf # jif{leq ;j{;fwf/0fsf] nflu 5'6\ofOPsf] z]o/ laqmL ljt/0f

u/L ;Sg' kg]{5 . ;fy}, k|rlnt lwtf]kq ;DaGwL sfg'gsf] cwLgdf /xL ;fj{hlgs ?kdf k'gM z]o/

lgisfzg (Further Public Issue) ug{ ;Sg]5g\ .

!^=% v'b|f shf{sf] sf/f]af/ ug]{ n3'ljQ ljQLo ;+:yfx¿n] ;j{;fwf/0faf6 lgIf]k kl/rfng ug]{ ;DaGwdf

-!_ b]xfosf zt{x? k'/f u/]sf v'b|f shf{sf] sf/f]af/ ug]{ n3'ljQ ljQLo ;+:yfx?n] o; a}+ssf] :jLs[lt lnO{

;j{;fwf/0faf6 lgIf]k kl/rfng ug{ ;Sg] 5g\ M–

-s_ afXo n]vfk/LIf0faf6 ljut # jif{b]lv v'b d'gfkmf cfh{g u/]sf] k|dfl0ft ePsf],

42

-v_ g]kfn /fi6« a}+sn] tf]s]sf] Go"gtd k'FhLsf]if k'/f u/]sf],

-u_ k"j{ ;~rfng vr{ k"0f{?kdf ckn]vg ePsf],

-3_ k|aGwkq tyf lgodfjnLdf ;j{;fwf/0faf6 lgIf]k kl/rfng ug{ ;Sg] Joj:yf ePsf],

-ª_ jrt, shf{ nufgL gLlt / sf]if kl/rfng ;DaGwL gLlt tof/ u/]sf],

-r_ o; a}+såf/f hf/L ;Dk"0f{ lgb]{zgx?sf] kfngf ePsf],

-5_ cl3Nnf] qodf;sf] ljj/0f cg';f/ lgis[o shf{ % k|ltzteGbf a9L gePsf],

-h_ s'n ;d"x ;+Vof sDtLdf %)) /x]sf] jf sDtLdf @,%)) ;b:o;Fu shf{ sf/f]af/ ul//x]sf,

-em_ ;+:yfn] cGo lgsfoaf6 k|fKt u/]sf] ;fk6L÷C0f zt k|ltzt cfˆgf u|fxsx?df nufgL u/]sf] .

@= pko'{Qm zt{x? k'/f u/L lgIf]k kl/rfng ug]{ n3'ljQ ljQLo ;+:yfx?n] ;j{;fwf/0faf6 lgIf]k kl/rfng

ug]{ ;Ldf tyf cGo Joj:yf b]xfo adf]lhdsf] x'g]5 M–

-s_ cfˆgf] k|fylds k'FhLsf] #) u'0ff;Dd ljQLo >f]t kl/rfng ug]{ ;Ldfleq /xL k|fylds k'FhLsf]

a9Ldf % u'0ff;Dd ;j{;fwf/0faf6 lgIf]ksf] ?kdf ljQLo >f]t kl/rfng ug{ ;Sg] 5g\ .

;j{;fwf/0faf6 ;+slnt lgIf]ksf] ;Ldfdf ;d"x ;b:ox?sf] jrt lgIf]k u0fgf x'g] 5}g .

-v_ ;j{;fwf/0faf6 lgIf]k ;+sng ubf{ jrt tyf al9df @ jif{;Ddsf] d'2tL lgIf]k dfq kl/rfng

ug{ ;Sg] 5g\ .

-u_ s'g} Pp6f kmd{, sDkgL jf ;+ul7t ;+:yfaf6 cfˆgf] s'n lgIf]ksf] a9Ldf @) k|ltzt;Ddsf]

;Ldfdf ga9\g] u/L ;+:yfut lgIf]k kl/rfng ug{ ;Sg] 5g\ .

!^=^ ;]jf z'Ns ;DaGwdf

-s_ ;+:yfn] lgIf]k vftf ;~rfng u/] jfkt u|fxsaf6 s'g} lsl;dsf] ;]jf z'Ns lng kfOg] 5}g .

-v_ shf{ k|jfx ubf{ ;+:yfn] :jLs[t shf{df @ k|ltzt eGbf a9L ;]jf z'Ns lng kfpg] 5}g .

!^=& æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfsf] ;xfos sDkgLsf] ?kdf v'n]sf n3'ljQ ljQLo ;+:yfn]

d'Vo -Parent_ ;+:yfdf Aofh cfh{g x'g] s'g} klg k|sf/sf] vftf vf]Ng kfpg] 5}g .

!^=* lgIf]k ;'/If0f u/fpg] ;DaGwdf

;+:yfn] cfˆgf] ;+:yfdf k|fs[lts JolQmsf gfddf jrt tyf d'2tL vftfdf /x]sf] ?= @ nfv;Ddsf] lgIf]k

……lgIf]k tyf shf{ ;'/If0f lgudÆ ;Fu ;'/If0f ug]{÷u/fpg] Joj:yf ug'{ kg]{5 . cfˆgf] ;+:yfdf /x]sf] @

nfv ?k}ofF;Ddsf] JolQmut jrt tyf d'2tL lgIf]ksf] /sd / To:tf lgIf]kstf{sf] ;+VofTds ljj/0f

q}dfl;s ?kdf qodf; ;dfKt ePsf] Ps dlxgf leq lgIf]k tyf shf{ ;'/If0f lgudnfO{ pknAw u/fpg'

kg]{5 .

17= ljkGg ju{ cGtu{t k|fKt shf{ ;DaGwL Joj:yf

!&=! ;Dk"0f{ ;fk6L /sd k|jfx ug'{kg]{ Joj:yf

-s_ ;+:yfn] ljkGg ju{df k|jfx ug]{ u/L k|fKt ;Dk"0f{ ;fk6L /sd nlIft ju{df k|jfx ug'{kg]{ 5 . To:tf]

;fk6L /sdnfO{ nlIft ju{df k|jfx gu/L ;f] afktsf] /sd Aofh cfh{g x'g] u/L s'g} klg a}+s

tyf ljQLo ;+:yfdf hDdf ug{ kfOg] 5}g . t/ o; Joj:yfn] n3'ljQ ljQLo ;+:yfn] shf{ ;Ldf -

Line of Credit_ pkof]u ug{ eg] jfwf k'¥ofPsf] dflgg] 5}g .

-v_ ;+:yfn] lnPsf] ;fk6L /sd nlIft ju{df k|jfx gu/]sf] v08df k|rlnt a}+sb/sf] lx;fan] q}dfl;s

?kdf -c;f]h, k';, r}t / c;f/df_ xhf{gf nufO{g] 5 . o:tf] xhf{gf ljkGg ju{ cGtu{t cl3Nnf]

qodf;sf] cGtdf afFsL s'n ;fk6L /sd eGbf kl5Nnf] qodf;sf] cGtdf /x]sf] s'n shf{sf] afFsL

/sd sd ePdf ;f] sd ePsf] /sddf dfq nufOg] 5 . t/, cl3Nnf] qodf;sf] cGtdf afFsL

;fk6L /sd eGbf kl5Nnf] qodf;df 36]sf] cj:yfdf ;f] xb;Dd xhf{gf nufOg] 5}g .

-u_ ;+:yfn] lnPsf] ;fk6L /sd / k|jfx u/]sf] shf{ nufgLsf] q}dfl;s ljj/0f o;} ;fy ;+nUg

adf]lhdsf] lgb]{zg kmf=g+= !&=! adf]lhd x/]s qodf; ;dfKt ePsf] !% lbg leq o; a}+sdf

k7fpg' kg]{5 .

43

-3_ o; Joj:yf adf]lhd gofF ;+:yfkgf eO{ ;~rfngdf cfPsf n3'ljQ ljQLo ;+:yfx?sf] xsdf v08

-v_ sf] k|of]hgsf nflu ljkGg ju{df k|jfx ePsf] shf{ /sd u0fgf ubf{ ;f] ;+:yf ;+:yfkgf eO{

ljQLo sf/f]af/ z'? u/]sf] ldltn] ^ dlxgf Joltt ePkl5sf] qodf;sf] cGtdf afFsL /x]sf] s'n

;fk6L /sdeGbf To;kl5sf] qodf;sf] cGtdf /x]sf] s'n ljkGg ju{ shf{ /sd sd /x]÷g/x]sf]

u0fgf ul/g]5 . -pbfx/0fsf nflu s'g} gofF ;~rfngdf cfPsf] n3'ljQ ljQLo ;+:yfn] @)&# ebf}

% ut]b]lv ljQLo sf/f]af/ z'? u/]sf] ePdf @)&# kmfu'g $ df ^ dlxgf JotLt x'g] x'Fbf @)&#

r}t d;fGtsf] s'n ;fk6L /sd a/fa/ @)&$ c;f/ d;fGtdf ljkGg ju{df shf{ k|jfx

eP÷gePsf] u0fgf ul/g]5 ._

!&=@ yf]s shf{sf] sf/f]af/ ug]{ n3'ljQ ljQLo ;+:yfn] ljkGg ju{df nufgL ug]{ u/L v'b|f shf{sf] sf/f]af/ ug]{

dWo:ystf{ ;+:yfnfO{ pknAw u/fPsf] yf]s shf{ ljkGg ju{df nufgL eP gePsf] ;DaGwdf cw{jflif{s

-k'; / c;f/ d;fGt;Ddsf]_ ?kdf cg'udg u/L df3 / ;fpg d;fGtdf ;f]sf] ljj/0f o; a}+ssf]

n3'ljQ k|j{4g tyf ;'kl/j]If0f ljefudf k7fpg' kg]{5 .

18= sfo{If]q lj:tf/ jf ;+s"rg tyf ufEg]÷ufleg] ;DaGwL Joj:yf

!*=! sfo{If]q lj:tf/ ;DaGwL Joj:yf

-!_ sf7df8f}+ pkTosf afx]s cGo :yfgsf !–# lhNnfaf6 $–!) lhNnf, $–!) lhNnfaf6 If]qLo :t/

/ If]qLo :t/af6 /fli6«o:t/df sf/f]af/ ;~rfng ug{ rfxg] n3'ljQ ljQLo ;+:yfn] b]xfosf zt{x?

k'/f u/L sf/f]af/ If]q lj:tf/ ug]{ :jLs[ltsf nflu Joj;flos of]hgf ;lxt o; a}+sdf lgj]bg lbg

;Sg]5 M—

-!_ o; a}+sn] tf]s]sf] Go"gtd r'Qmf k'FhL k'/f u/]sf] .

-@_ lgoldt?kn] jflif{s n]vfk/LIf0f u/L ;fwf/0f ;ef ;DkGg u/]sf] .

-#_ o; a}+ssf] lgb]{zg cg'?k k'FhLsf]if (Capital Adequacy) kof{Kt /x]sf] .

-$_ o; a}+ssf] lgb]{zg cg'?k shf{sf] juL{s/0f u/L ;f]sf] nflu kof{Kt shf{ gf]S;fgL Joj:yf

(Loan Loss Provision) sfod u/]sf] .

-%_ lgliqmo shf{ (NPA) % k|ltzt ggf3]sf] .

-^_ Ohfht lb+bf tf]lsPsf zt{x? k'/f u/]sf] .

-@_ sfo{If]q lj:tf/ ;DaGwL dfly plNnlvt Joj:yfsf] cltl/Qm lgDg yk Joj:yf sfod ul/Psf]

5 M—

-s_ If]qLo:t/sf jf !% lhNnf;Dd ;]jf lj:tf/ u/]sf ;+:yfn] /fli6«o:t/sf] sfo{If]qsf nflu

lgj]bg lbg ;Sg]5g\ . Ps lhNnf sfo{If]q sfod /x]sf n3'ljQ ljQLo ;+:yfn] :yfkgfsf] #

jif{kl5 dfq $–!) lhNnf jf If]qLo:t/df sfo{If]q lj:tf/ ug{;Sg] 5g\ .

-v_ sfo{If]q lj:tf/sf nflu cfj]bg lbg] ;+:yfn] ljBdfg sfo{If]qleqsf k|To]s lhNnfdf slDtdf

Ps–Psj6f zfvf sfof{nox? :yfkgf ul/;s]sf] x'g' kg]{5 .

-u_ ;l~rt gf]S;fgL g/x]sf] cjlw slDtdf ! jif{ k'u]sf] x'g' kg]{5 .

-3_ sfo{If]q lj:tf/ ug]{ ;+:yfn] xfn sfo{/t sfo{If]qdf sDtLdf klg b'O{ cw{jflif{s cjlwdf

lg/Gt/ ?kn] cfk"mn] ljQLo ;|f]t ;+sng ug{ kfpg] ;Ldfsf] ^) k|ltzt ljQLo ;|f]t ;+sng

u/]sf] x'g' kg]{ 5 . To:tf] ljQLo ;|f]t ;+sngsf] u0fgf ubf{ xfn sfod /x]sf] sfo{If]qsf]

nflu tf]lsPsf] Go"gtd r'Qmf k'FhLnfO{ cfwf/ lng ;lsg] 5 .

-ª_ g]kfn /fi6« a}+saf6 ;+:yf jf ;+:yfsf] cWoIf, ;~rfns / sfo{sf/L k|d'v sf/afxLdf k/]sf]

eP ;f] sf/afxL km's'jf ePsf] cjlw # jif{ k'/f ePsf] x'g' kg]{5 .

-#_ sfo{If]q lj:tf/sf nflu cfj]bg;fy lgDg sfuhftx? ;+nUg x'g' kg]{ M—

-s_ ljBdfg ;+:yfks / ;~rfnsx?sf] ljj/0f .

44

-v_ ;+:yfsf] cfufdL % jif{sf] k|If]lkt ljQLo cj:yf, Joj;flos /0fgLlt, k|fljlws tyf

Joj:yfkg kIf / ahf/ ;+j]bgzLntf ljZn]if0f ;lxtsf] Joj;flos of]hgf .

-u_ ljQLo sf/f]af/ ;~rfngsf nflu skf]{/]6 sfof{no÷d'Vo zfvf sfof{no ljBdfg sfo{If]qb]lv

cGo :yfgdf ;~rfng ug]{ ePdf ;f] sfof{nosf] ef}lts k"jf{wf/, ;"rgf k|ljlw, jLdf tyf

;'/Iff Joj:yf, 3/ef8f s/f/gfdf, k|d'v sfo{sf/L clws[t nufot d'Vo sd{rf/Lx?sf]

of]Uotf cg'ej ;DaGwL sfuhft .

-3_ sfo{If]q lj:tf/ eP kZrft sfod x'g] sfo{If]qnfO{ ;d]6]/ tof/ ul/Psf] shf{ gLlt, nufgL

gLlt, lgIf]k kl/rfng gLlt, cfGtl/s n]vfk/LIf0f gLlt, u}/–a}lsË ;DklQ Joj:yfkg gLlt,

;DklQ bfloTj Joj:yfkg gLlt, ;"rgf k|ljlw gLlt / cfˆgf] u|fxs klxrfg gLlt .

-ª_ sfo{If]q lj:tf/ ;DaGwdf ;fwf/0f ;efn] u/]sf] lg0f{osf] k|ltlnlk .

-$_ sfo{If]q lj:tf/sf ;DaGwdf ;+:yfsf] ;~rfns ;ldlt;Fu cGtlqm{of u/L sfuhft k'/f ePsf] ^)

lbgleq ;f] ;DaGwL k|lqmofsf] 6'+uf] nufOg]5 .

!*=@ sfo{If]q ;+s'rg ;DaGwL Joj:yf

-!_ ;+:yfn] k'FhL ckof{Kttfsf] sf/0faf6 ;f]xL ju{sf] ;+:yfdf /xL sfo{If]q ;+s'rg ug{ rfx]df

:jLs[ltsf nflu g]kfn /fi6« a}+sdf lgj]bg lbg ;Sg]5 . o;/L k]z x'g cfPsf] lgj]bgsf]

;DaGwdf g]kfn /fi6« a}+sn] cfjZos hfFra'em u/L :jLs[lt k|bfg u/]df To:tf] ljQLo ;+:yfsf]

sfo{If]q ;+s'rg x'g]5 .

-@_ b]xfosf] s'g} jf ;a} cj:yf k'/f gug]{ n3'ljQ ljQLo ;+:yfnfO{ ;f]xL ju{df /xg] u/L pQm

;+:yfsf] sfo{If]q ;+s'rg u/fpg g]kfn /fi6« a}+sn] lgb]{zg lbg ;Sg]5 M–

-s_ g]kfn /fi6« a}+sn] tf]s]sf] cjlwleq tf]s] adf]lhdsf] k'FhL gk'¥ofPsf],

-v_ ljut % jif{b]lv nuftf/ gf]S;fgLdf /x]sf],

-u_ g]kfn /fi6« a}+sn] lbPsf] lgb]{zg k6s k6s pNn+3g u/L sf/afxLdf k/]sf],

-3_ g]kfn /fi6« a}+sn] tf]s] adf]lhd hf]lvd Joxf]g]{ sf]if sfod ug{ g;s]sf] .

-#_ pka'Fbf g+= -@_ adf]lhd s'g} n3'ljQ ljQLo ;+:yfnfO{ sf/afxL ug'{eGbf cufl8 g]kfn /fi6«

a}+sn] To:tf] n3'ljQ ljQLo ;+:yfnfO{ To:tf] sf/afxLsf] lj?4 ;kmfO{ k]z ug]{ dgfl;a

dflkmssf] df}sf lbg]5 .

-$_ pka'Fbf -!_ adf]lhd sfo{If]q ;+s'rg ubf{ b]xfo adf]lhd ug{ ;lsg] 5 M–

-s_ /fli6«o:t/af6 If]qLo:t/ jf $–!) lhNnf jf !–# lhNnf jf ! lhNnfdf .

-v_ If]qLo:t/af6 $–!) lhNnf jf !–# lhNnf jf ! lhNnfdf .

-u_ $–!) lhNnfaf6 !–# lhNnf jf ! lhNnfdf .

-3_ !–# lhNnfaf6 ! lhNnfdf .

!*=# ufEg]÷ufleg] ;DaGwL Joj:yf

a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf &) adf]lhd n3'ljQ ljQLo ;+:yf Ps cfk;df ufEg]

jf ufleg] ;DaGwdf o; a}+saf6 hf/L a}+s tyf ljQLo ;+:yf Ps cfk;df ufEg]÷ufleg] -Merger_ tyf

k|fKtL -Acquisition_ ;DaGwL ljlgodfjnL, @)&# adf]lhd x'g]5 .

19= u|fxs klxrfg ;DaGwL Joj:yf

n3'ljQ ljQLo ;+:yfx?sf] xsdf cfˆgf] sfo{ k|s[lt adf]lhdsf] u|fxs :jLsf/ k|lqmof, u|fxssf] kl/ro

ug]{ k|lqmof, u|fxssf] sf/f]af/sf] cg'udg k|lqmof / hf]lvd Joj:yfkg k|lqmof h:tf ljifodf s]lGb|t eO{

cfˆgf] u|fxs klxrfg (Know your Customers) sfo{ljlw tof/ ug'{ kg]{5 . ;fy}, cfˆgf] u|fxsx? aLrsf]

sf/f]af/sf] clen]v -On]S6«f]lgs /]s8{ ;d]t_ sf/f]af/ ;dfKt ePsf] ldltn] % jif{;Dd ;'/lIft /fVg'

kg]{5 .

45

20= On]S «̂f]lgs dfWodaf^ x"g] a}lsé -O{–a}lsé_ ;]jf ;DaGwL Joj:yf

n3'ljQ ljQLo ;+:yfn] o; a}+ssf] :jLs[lt lnO{ On]S6«f]lgs dfWodaf6 x'g] a}+lsË ;]jf ;DaGwL sf/f]af/

ug{ ;Sg] 5g\ .

21= ljljw Joj:yf

@!=! a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf $( sf] pkbkmf -$_ sf] v08 -em_ adf]lhd /fi6«

a}+sn] tf]s]sf cGo sfd ug]{ Joj:yf cGtu{t /xL n3'ljQ ljQLo ;+:yfn] rfx]df k|rlnt sfg'g adf]lhd

;DalGwt lgsfosf] :jLs[lt lnO{ jLdf lk|ldod afx]s cGo yk z 'Ns lng gkfpg] u/L cfˆgf C0fL

;b:ox?sf] jrt tyf ;+:yfsf] shf{ ;'/lIft ug]{ k|of]hgsf nflu ul/g] jLdfsf] dfq jLdf clestf{sf]

?kdf sfo{ ug{ ;Sg] 5g\ .

@!=@ Long Form Audit Report ;DaGwdf

Long Form Audit Report nfO{ ;do ;fk]If / k|efjsf/L agfpg o;};fy ;+nUg 9fFrf -cg';"rL @@=!_

cg';f/ nfu" ul/Psf] 5 . pQm Long Form Audit Report nfO{ o; a}+ssf] web-site: www.nrb.org.np

sf] a}+s tyf ljQLo ;+:yf lgodg ljefu cGtu{t /flvPsf] x'gfn] ;f]xL web-site af6 ;"rgf k|fKt u/L

cfˆgf] ;+:yfsf] afXo n]vfk/LIfsaf6 ;f] Long Form Audit Report s} 9fFrfdf tof/ ul/Psf] clGtd

n]vfk/LIf0f k|ltj]bgnfO{ ;f]em} o; a}+sdf cfOk'Ug] u/L k7fpg] Joj:yf ug'{ kg]{5 .

@!=# shf{ ckn]vg ;DaGwL ljlgod agfpFbf cjnDag ug'{ kg]{ dfu{bz{g ;DaGwdf

-!_ ;+:yfn] c;'n x'g g;Sg] shf{ lgwf{/0f ug]{ cfwf/ tof/ u/L To:tf] shf{ ckn]vg ug]{ af/] cf–cfˆgf]

;~rfns ;ldltaf6 ljlgod th'{df u/L o; a}+saf6 :jLs[lt lnO{ nfu" ug'{ kg]{5 .

-@_ ;+:yfn] b]xfosf k|lqmofx? k'/f u/L shf{ ckn]vg ug{ ;lsg] 5 .

-s_ shf{ v/fa au{df k/L !)) k|ltzt shf{ gf]S;fgL Joj:yf eO;s]sf] x'g'kg]{ .

-v_ shf{ c;"nLsf] nflu k|rlnt P]g tyf gLlt adf]lhd lwtf] ;'/If0fsf] lnnfd laqmLsf] k|lqmof

;DkGg u/]sf] x'g'kg]{ .

-u_ shf{sf] lwtf] ;'/If0f lnnfd laqmL x'g g;s]sf] cj:yfdf clgjfo{ ?kdf lwtf] ;sf/ u/]sf]

x'g'kg]{ .

-#_ C0fL / C0f;Fu ;DalGwt kIfx?nfO{ o; a}+ssf] lgb]{zg adf]lhd shf{ ;"rgf s]Gb| ln= sf]

sfnf];"rLdf ;dfj]z ul/;s]sf] x'g' kg]{5 .

-$_ ckn]vg ul/Psf shf{sf] xsdf To:tf] shf{ :jLs[t ug]{ clwsf/L jf ;ldlt, shf{sf] ;'/If0f afkt

/flvPsf] lwtf]sf] d"NofÍg k|s[of, shf{ c;'nLsf nflu ul/Psf k|of;x? / o;/L ckn]vgdf

hfg'kgf{sf] cf}lrTotf cflbsf] af/]df clen]vdf hgfpg' kg]{5 .

-%_ ;+:yfn] Pp6f 5'§} shf{ c;'nL OsfOsf] :yfkgf u/L ckn]vg ul/Psf shf{x?sf] c;'nLsf nflu

lg/Gt/ k|of; ug'{ kg]{5 .

-^_ ;+:yfn] ckn]vg u/]sf shf{x?sf] cBfjlws lja/0f 5'§} /lhi6/ v8f u/L /fVg' kg]{5 .

-&_ ;+:yfn] rfn' jif{df ckn]vg ul/Psf shf{x?sf] ljj/0f -dfly pka'Fbf g+= $ df plNnlvt a'Fbfx?

;dfj]z u/L_ jflif{s k|ltj]bgdf clgjfo{ ?kn] pNn]v ug'{ kg]{5 .

-*_ ;+:yfn] ckn]vg ul/Psf shf{x?sf] ljj/0f cfly{s jif{ ;dfKt ePsf] ldltn] !% lbgleq n3'ljQ

k|j4{g tyf ;'kl/j]If0f laefu / shf{ ;"rgf s]Gb| ln= df k7fpg' kg]{5 .

@!=$ ljb]zL ljlgdo ;DaGwL sfo{ ug]{ ;DaGwdf

o; a}+ssf] ljb]zL ljlgdo Joj:Yffkg ljefuaf6 :jLs[lt k|fKt u/L ljb]zL ljlgdo ;DaGwL b]xfo

adf]lhdsf yk sfo{ ug{ kfpg] Joj:yf ul/Psf] 5 .

-s_ lgodfg';f/ OHffhtkq k|fKt u/L Ogjf8{ /]ld6\ofG; -Inward Remittance_ sf] sfo{ ug{ ;Sg] .

46

-v_ ;DalGwt lgsfosf] :jLs[lt lnO{ ;j{;fwf/0faf6 ef/tLo d'b|f vl/b ug{ ;Sg] tyf ;f] d'b|f a}+s

tyf ljQLo ;+:yfx?nfO{ dfq laqmL ug{ ;Sg] .

@!=% lnvt g]kfnL efiffdf tof/ ug]{ ;DaGwdf

-!_ h'g;'s} k|sf/sf] shf{ k|jfx ubf{ C0fL tyf hdfgtstf{ -JolQm÷kmd{÷sDkgL÷ ;+:yf_ tyf sf/0fL

-C0fL÷hdfgt lbg] ;d]t_ af6 tof/ ug]{÷u/fpg] sfuhftx? -h'g;'s} lnvt, hdfgLkq jf

dGh'/Lgfdf_ k|rlnt P]g sfg'g adf]lhd b]jgfu/L lnkL g]kfnL efiffdf tof/ ug{' kg]{5 . t/

;DalGwt n3'ljQ ljQLo ;+:yfn] cfˆgf] cfGtl/s k|of]hgsf] nflu To;/L g]kfnL efiffdf tof/

ul/Psf lnvtx? c+u|]hL efiffdf cg'jfb u/L clen]vdf /fVg eg] kfOg]5 .

ljb]zL gful/sx?;Fu x'g] sf/f]af/df / ljb]zL j}+lsË sf/f]af/df dfq k|of]u x'g] lnvtx?sf] xsdf

eg] -h:t}M k|tLtkq_ g]kfnL efiffdf tof/ ug{ clgjfo{ x'g] 5}g .

n3'ljQ ljQLo ;+:yfn] shf{;Fu ;DalGwt C0f k|:tfj kq -Offer Letter_, shf{ td;'s -Loan

Deed_, lwtf]aGws lnvt -Mortgage Deed_, Hypothecation Agreement / Trust Receipt

Agreement clgjfo{?kdf b]jgfu/L lnkL g]kfnL efiffdf tof/ ug'{kg]{ / Consortium Loan

Agreement, Letter of Assignment, Letter of Guarantee sf] xsdf xfnnfO{ c+u|]hL efiffdf ;d]t

tof/ ug{ ;lsg] 5 . ;fy}, oL sfuhftx?nfO{ klg qmlds ?kdf g]kfnL efiffdf tof/ ub}{ hfg]

gLltut Joj:yf ug'{ kg]{5 .

lnvt÷hdfgLkq tof/ ubf{ hdfgL /sd, C0fsf] cjlw, C0fsf] k|of]hg, k|d'v C0fL, ;fIfL,

hdfgtstf{sf] gfd, 7]ufgf, ;f] sf] ;gfvt nufotsf ljifox? tyf cGo k|sf/sf lnvtx?df

;d]t b]xfo adf]lhdsf ljifox?nfO{ oyf]lrt :yfgdf clgjfo{ ?kn]] pNn]v ug'{ kg]{5 .

lnvtdf :ki6;Fu pNn]v x'g'kg]{ ljifox?

sf/0fLsf] gfd, 7]ufgf, ldlt, JolQmsf] xsdf gful/stf÷kf;kf]6{ gDa/ tyf ltg k':t],

Dofb, cjlw, k|of]hg,

sf/0fLsf] ;DaGwdf ;DalGwt n3'ljQ ljQLo ;+:yfåf/f ;gfvt,

/sd,

;fIfL -Witness_,

x:tfIf/ klxrfg ug]{ k|of]hgsf] nflu ;DalGwt sf/0fLsf] gfd,

cGo cfjZos b]lvPsf ljifox? .

-@_ ;+:yfn] cGt/f{li6«o sf/f]af/df k|of]u x'g] afx]ssf kqfrf/, r]s÷ef}r/ nufot cGo sfuhftx?

b]jgfu/L lnkL g]kfnL efiffdf ;d]t pknJw x'g] Joj:yf clgjfo{ ?kdf ug'{ u/fpg' kg]{5 .

@!=^ clGtd C0fbftf ;'ljwf ;DaGwdf

:yfoL t/ntf ;'ljwfaf6 cfjZos t/ntf cfk"lt{ x'g g;s]sf] cj:yfdf o; a}+sdf vftf /x]sf n3'ljQ

ljQLo ;+:yfnfO{ a9Ldf ^ dlxgfsf] nflu k|rlnt a}+sb/df clGtd C0fbftf ;'ljwf lbOg] 5 . o; a}+sdf

clgjfo{ df}Hbft sfod ug{sf] nflu /fv]sf] gub df}Hbft, g]kfn ;/sf/sf] ;'/If0fkq jf c;n shf{sf]

lwtf]df o:tf] ;'ljwf k|bfg ul/g] 5 .

@!=& a}+sb/ ;DaGwdf

k|rlnt P]gdf ePsf] Joj:yf cg';f/ ;+:yfnfO{ pknAw u/fOg] shf{sf] Aofhb/ -a}+sb/_ ^=% k|ltzt sfod

ul/Psf] 5 .

@!=* ;fOgaf]8{ tyf n]6/Kof8 ;DaGwdf

;+:yfn] cfˆgf] ;fOgaf]8{ tyf n]6/Kof8df ;+:yfsf] gfdsf] 7Ls tn clgjfo{?kdf sf]i7df b]xfo

adf]lhdsf] jfSof+z pNn]v ug'{÷u/fpg' kg]{5 .

g]kfn /fi6« a}+saf6 …3Ú ju{sf] Ohfhtkqk|fKt ;+:yf -===== lhNnf sfo{ If]q ePsf]_

gf]6 M /fli6«:t/sf n3'ljQ ljQLo ;+:yfx?n] sfo{If]q ;DaGwL ljj/0f pNn]v ug{ clgjfo{ x'g] 5}g .

47

@!=( r]s dfkm{t\ sf/f]af/ ug]{ ;DaGwdf

r]s dfkm{t\ sf/f]af/ ug]{ ;DaGwdf n3'ljQ ljQLo ;+:yfx?n] ;DklQ z'4Ls/0f -dlg nfp08l/Ë_ lgjf/0f

P]g, @)^$ sf] p2]ZonfO{ ;d]t ;xof]u k'¥ofpg ?= !) nfv jf ;f] eGbf a9Lsf] /sd e'QmfgL ubf{

clgjfo{ ?kdf PsfpG6k]oL r]s dfkm{t\ ug'{ kg]{5 .

@!=!) n3'ljQ ljQLo ;+:yfx?nfO{ $ b]lv !) lhNnf;Dd sfo{;~rfngsf] nflu Go"gtd r'Qmf k'FhL ?= @ s/f]8

cfjZos kg]{ gLltut Joj:yf ePsf]df n3'ljQ ;DaGwL sf/f]af/nfO{ kxf8L If]qdf ;d]t lj:tf/ ug]{

p2]Zon] ?= @ s/f]8 r'Qmf k'FhLdf ;+:yfkgf ePsf n3'ljQ ;DaGwL sf/f]af/ ug]{ n3'ljQ ljQLo ;+:yfn]

lgoldt !) lhNnfsf cltl/Qm sfo{If]q :jLs[lt ;DaGwL ljBdfg k|lqmofut Joj:yf ;d]tsf] cwLgdf

/xL yk % j6f kxf8L lhNnf ;d]t u/L hDdf !% lhNnfdf sfo{qmd ;~rfng ug{ ;Sg] 5g\ .

@!=!! n3'ljQ ljQLo ;+:yfx?df u|fxsx?n] gub jf r]saf6 vftfdf /sd hDdf ubf{ ;f]sf] System Printed k|df0f

ef}r/df clgjfo{ ?kdf pNn]v ug]{ Joj:yf ldnfpg' kg]{5 .

@!=!@ a}+s tyf ljQLo ;+:yfx?n] lng] h]yf hdfgt Pj+ lnnfd ;DaGwdf ;Ddflgt >L ;jf{]Rr cbfntaf6 ldlt

@)&@÷)(÷!^ df ePsf] km};nfaf6 ;a} a}+s tyf ljQLo ;+:yfx?sf gfddf b]xfo adf]lhdsf lgb]{zgx?

tTsfn sfof{Gjog ug{ cfb]z ePsf] x'Fbf pko'{Qm lgb]{zgx? tTsfn sfof{Gjog ug{' u/fpg' x'g of]

lgb]{zg hf/L ul/Psf] 5 M

-!_ lwtf] ;'/If0f jfkt hdfgL lbg] hdfgtstf{n] C0fLn] lng] slt C0f /sdsf] xsdf hdfgtsf]

sfuh u/]sf] xf] ;f] hdfgtsf] c+ssf] ;Ldf tf]sL ;f]xL ;Ldf xbdf ;Lldt /xL hdfgtstf{sf]

bfloTj :ki6 x'g] u/L hdfgtstf{sf] 5'§} sfuh u/fpg] .

-@_ C0fL tyf a}+s aLr jf hdfgLstf{ / a}+saLr C0f tyf hdfgL ;DaGwdf ul/Psf lnvtx?df

n]lvPsf a]xf]/f Pj+ zt{x? ;xh ?kdf k9\g ;lsg] 9fFrfdf tof/ ug]{ u/fpg] .

-#_ hdfgtstf{n] sa'n u/]sf] eGbf a9L c+ssf] bfloTj Joxf]g'{ kg]{ u/L k|ToIf jf k/f]If ?kdf sfuh

gu/fpg] .

-$_ hdfgtstf{n] sa'n u/]sf] bfloTj adf]lhdsf] /sd ;j{k|yd ;DalGwt C0fLaf6 g} c;'n pk/

ug]{, ;DalGwt C0fLaf6 c;'n pk/ x'g g;s]df hdfgtstf{n] sa'n u/]sf] ;Ldf xb;Ddsf] /sd

lgh hdfgtstf{n] lbPsf] ;'/If0f lwtf]af6 sfg"g adf]lhd lnnfd u/L c;'n ug{ ;lsg] egL

hdfgtsf] zt{gfdfdf pNn]v ug]{ .

-%_ hdfgtstf{n] b]vfPsf] ;DklQ lwtf] ;'/If0fsf] ?kdf :jLsf/ ug'{k"j{ sfg"gL k|lqmof k"/f u/L sRrf

;DklQ xf] jf kSsf xf], To;sf] d"No s] slt kg]{ xf], oyfy{ d"No v'Ng] u/L d"NofÍg ug'{ kg]{ .

-^_ hdfgL lbg]n] sa'n u/]sf] /sd afx]s C0fLsf cGo bfloTj ;DaGwdf hdfgL x'g]sf] ;DklQaf6

c;"n pk/ gug]{ .

-&_ hdfgtstf{n] sa'n u/]sf] bfloTjsf] /sd ;DalGwt C0fLaf6 c;'n pk/ x'g g;s]df dfq

hdfgtstf{n] lbPsf] ;'/If0faf6 c;'nLsf] k|lqmof cufl8 a9fpg] .

-*_ hdfgtstf{n] sa'n u/]sf] hdfgtsf] /sd h'g;'s} ;dodf bflvnf ug{ NofPdf a'lemlnO{ hdfgt

;'/If0fdf /fv]sf] ;DklQ km's'jf ul/lbg] .

-(_ C0fLn] lnPsf] C0f jfkt hdfgtsf] c+ssf] /sd hdfgtstf{n] lbPsf] lwtf] ;'/If0faf6 c;'n

pk/ ug'{kg]{ ePdf To:tf] ;DklQsf] d"No lgwf{/0f ubf{ :yfgLo JolQmx?af6 u/fPsf] k~r]sLt]{

d"NofÍg, k|fljlwssf] d"NofÍg, k|rlnt ahf/ d"No, dfnkf]t sfof{noaf6 lgwf{l/t d"No, lwtf]

;'/If0f :jLsf/ ubf{ lgwf{l/t d"No ;d]tnfO{ dWogh/ u/L d"No lgwf{/0f ug]{ u/fpg] u/L dfkb08

agfO{ nfu' ug]{ .

-!)_ jf:tljs / :ki6 cfwf/ tyf sf/0f j]u/ lwtf]sf] cjd"NoflÍt u/L d"No sfod gug]{ .

-!!_ hdfgtstf{n] lwtf] ;'/If0fdf lbPsf] ;DklQ lnnfd ug'{kg]{ ePdf ;f] k"j{ hdfgtstf{nfO{ lghn]

:jLsf/ u/]sf] c+s xbsf] /sd bflvnf ug{sf] nflu ;do ls6fg u/L ;"rgf lbg] .

48

-!@_ hdfgtstf{n] tf]lsPsf] ;"rgfsf] ;do ;Ldfleq hdfgtkqdf cfkm"n] d~h'/ u/]sf] /sd bflvnf

ug{ gNofPdf lwtf] ;'/If0fsf] ;DklQ lnnfdsf] ;"rgf k|sflzt u/L hdfgtstf{nfO{ ;d]t ;f]sf]

;"rgf k|bfg ug]{ .

-!#_ a}+sn] hdfgt ;'/If0fdf /x]sf] ;DklQ lnnfd ubf{ ckgfpg' kg]{ k|lqmof tyf sfo{ljlwsf ;DaGwdf

5'§} lgodfjnL jf sfo{ljlw jf lgb]{lzsf tof/ u/L clgjfo{ ?kdf nfu' ug]{ .

-!$_ hdfgt ;'/If0fsf] ;DklQ lnnfd ldlteGbf cufl8 jf lnnfd kZrft\ lglZrt ;do ;Ldfleq

hdfgtkqsf] bfloTj adf]lhdsf] /sd bflvnf ug{ NofPdf a'lemlnO{ lwtf] km's'jf u/L lbg] .

22= lgb]{zgsf] kfngf gu/]df x""g] sf/afxL

;+:yfn] o; lgb]{zgsf] kfngf gu/]df g]kfn /fi6« a}+s P]g, @)%* sf] bkmf (( jf bkmf !)) df

plNnlvt s'g} klg sf/afxL ug{ ;lsg] 5 .

23= vf/]hL / arfp

-!_ o; a}+saf6 o;cl3 n3'ljQ ljQLo ;+:yfx?nfO{ hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf]

5 M–

o; a}+saf6 Ohfhtkqk|fKt æ3Æ ju{sf n3'ljQ ljQLo ;+:yfx?nfO{ hf/L ul/Psf] lgb]{zg, @)&$

af6 n3'ljQ ljQLo ;+:yfx?nfO{ hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&% ;fpg

d;fGt;Dd hf/L ePsf o;} ljifo;+u ;DalGwt ;Dk"0f{ kl/kqx? .

-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/afxL o;}

lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

49

lgb]{zg kmf/fdx? tyf cg';"rLx?

50

lgb]{zg kmf=g+= 3 !=!

k'FhLsf]if tflnsf

-?=xhf/df_

ljj/0f rfn' cjlw ut cjlw

-s_ k|fylds k'FhL

!_ r'Qmf k'FhL -;fwf/0f z]o/_

@_ k|:tfljt jf]g; z]o/

#_ z]o/ lk|ldod

$_ lkmtf{ gx'g] cu|flwsf/ z]o/

%_ ;fwf/0f hu]8f sf]if

^_ ;l~rt gfkmf÷-gf]S;fg_

&_ jf;nftdf b]vfO{Psf] rfn' cf=j=sf] gfkmf–gf]S;fg lx;fjsf] /sd

*_ k'FhL lkmtf{ hu]8f sf]if

(_ k'FhL ;dfof]hg sf]if

!)_ sN; Og P8efG;

!!_ cGo :jtGq sf]ifx?

36fpg] M

— Voflt (Goodwill) jfktsf] /sd

— :yug s/ ;DklQ (Deferred Tax Assets)

— ;LdfeGbf a9L z]o/, ;'/If0fkqdf nufgL ul/Psf] /sd

— ljQLo :jfy{ /x]sf] sDkgLsf] lwtf]kqdf nufgL u/]sf] /sd

— cjf:tljs ;DklQ

— o; a}+ssf] lgb]{zg kfngf gu/L :jk|of]hgsf nflu 3/hUuf vl/b

u/]sf] /sd

— k|rlnt P]g tyf sfg'gn] k|ltaGw u/]sf JolQm tyf ;d"xx?nfO{

k|bfg u/]sf]] shf{ tyf ;'ljwfx?

-v_ k'/s k'FhL

!_ c;n shf{sf] nflu u/]sf] shf{ gf]S;fgL Joj:yf

@_ cltl/Qm shf{ gf]S;fgL Joj:yf

#_ xfOla|8 k'FhL pks/0fx?

$_ ;'/If0f g/fv]sf] ;xfos cfjlws C0f

^_ ;DklQ k'gd"{NofÍg sf]if

&_ nufgL ;dfof]hg sf]if

-u_ hDdf k'FhLsf]if -s±v_

-3_ hf]lvd efl/t ;DklQsf] cfwf/df sfod ug'{ kg]{ Go"gtd k'FhLsf]if

k'FhLsf]if - ================= k|ltzt_

k|fylds k'FhL -=================== k|ltzt_

k'FhLsf]if -clws÷Go"g_ - ================= k|ltztn]_

k|fylds k'FhL -clws÷Go"g_ - ================= k|ltztn]_

ldltM clws[t b:tvt

51

lgb]{zg kmf=g+= 3 !=@

hf]lvd efl/t ;DklQ ljj/0f tflnsf -¿=xhf/df_

-s_ jf;nft leqsf ;DklQx? (On-Balance-Sheet Assets) ef/

rfn' cjlw ut cjlw

/sd

hf]lvd

efl/t

;DklQ

/sd

hf]lvd

efl/t

;DklQ

gub df}Hbft 0




cfˆg} d'2tL /l;bsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] d'2tL /l;b

lwtf] shf{

0







cGo nufgLx? 100

shf{, ;fk6 –s'n /sd_** 100

l:y/ ;DklQx? 100

kfpg' kg]{ cGo v'b Aofh /sd –s'n kfpg' kg]{ Aofh – ;/s./L C0fkq

tyf jrt kqsf] Aofh– Aofh d'NtjL_

100

u}/–a}lsË ;DklQ 100


-s_ hDdf

-v_ jf;nft aflx/sf sf/f]af/x? (Off-balance sheet Items)

hdfgt 100

ckl/jTo{ shf{ k|lta4tf (Irrevocable Loan Commitment) 100

cfos/ jfkt ;Defljt bfloTj 100

Acceptance ;lxt cGo ;j} k|sf/sf ;Defljt bfloTjx? 100

r'Qmf jf e'Qmfg x'g afFsL z]o/ nufgL 100

e'QmfgLsf] nflu bfjL k/]sf] hdfgt 200

;+:yfpk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf] bfloTjx? 200

-v_ hDdf

s'n hf]lvd efl/t ;DklQ hDdf -s_ + -v_

52

lgb]{zg kmf=g+=3 @=!

shf{ ;fk6 juL{s/0f / ;f]sf] nflu Joj:yf

- === === === === === d;fGt _ -¿=xhf/df_

ljj/0f

shf{ ;fk6 ljj/0f

ut qodf; ljldt cljldt

o;

qodf;sf]

hDdf

!= ;lqmo shf{ ;fk6

c;n shf{

@= lgliqmo shf{ ;fk6

@=! sd;n

@=@ z+sf:kb

@=# v/fa

#= s'n shf{ ;fk6 -! ± @_

$= shf{ gf]S;fgL Joj:yf

$=! c;n

$=@ sd;n

$=# z+sf:kb

$=$ v/fa

$=% cltl/St

$=^ t];|f]kIfsf] lwtf]df k|jfx ePsf] shf{sf] nflu

yk

^= ut qodf;;Ddsf] shf{ gf]S;fgL Joj:yf

^=! c;n

^=@ sd;n

^=# z+sf:kb

^=$ v/fa

^=% cltl/St

^=^ t];|f]kIfsf] lwtf]df k|jfx ePsf] shf{sf] nflu

yk

^= o; qodf;sf] gf]S;fgL Joj:yf lkmtf{

&= o; qodf;sf] yk shf{ gf]S;fgL Joj:yf

*= o; qodf;df yk÷lkmtf{

(= s'n shf{ gf]S;fgL Joj:yf -%-^±&_

v'b shf{ -#–$_

ldlt M clws[t b:tvt

lgb]{zg kmf=g+= 3 @=@

u|fxslkR5] juL{s/0f ul/Psf] shf{x? tyf ;f]sf] gf]S;fgL Joj:yf ;DaGwL ljj/0f

===============;fn ==================d;fGt

zfvf ;d"xsf]

gfd

C[0fL sf]

gfd

nufgL÷

sf/f]af/ ldlt

shf{

k|sf/

:jLs[t

;Ldf

-?_

afFsL

;fFjf

-?_

afFsL

Aofh

-?_

Effvf

gf3]sf]

;fFjf -?_

e'QmfgL

ldlt shf{ Joj:yf s}lkmot

juL{s/0f Joj:yf

-?_

s'n hDdf M–

ldlt clws[tsf] gfd

b:tvt

53

lgb]{zg kmf=g+= 3 $=!

=================lnld6]8

@)^=======;fn c;f/ d;fGtsf]

jf;nft

k'FhL tyf bfloTj cg;"rL

o; jif{

?

ut jif{

?

!= z]o/ kF'hL $=!

@= hu]8f tyf sf]ifx? $=@

#= C0fkq tyf aG8 $=#

$= ltg{ afFsL shf{ ;fk6 $=$

%= lgIf]k bfloTj $=%

^= k|:tfljt gub nfef+z

&= cfos/ bfloTj

* cGo bfloTj $=^

s'n k'FhL tyf bfloTj

;DklQ cg;"rL o; jif{

?

ut jif{

?

!= gub df}Hbft -l;Ssf ;d]t_

@= g]kfn /fi6« a}+sdf /x]sf] df}Hbft

#= a}+s÷ljQLo ;+:yfdf /x]sf] df}Hbft $=&

$= dfu tyf cNk ;"rgfdf k|fKt x'g] /sd

%= nufgL $=*

^= shf{ ;fk6 $=(

&= l:y/ ;DklQ $=!)

*= u}/–a}lsË ;DklQ $=!!

(= cGo ;DklQ $=!@

s'n ;DklQ

;Defljt bfloTj cg';"rL 4=13

;~rfnsx¿sf] #f]if)ff cg';"rL 4=23

k'+hLsf]if tflnsf cg';"rL 4=24

hf]lvd efl/t ;DklQ ljj/)f tflnsf cg';'rL 4=24-s_

k|d'v ;"rsf°x¿ cg';"rL 4=25

k|d'v n]vf gLltx¿ cg';"rL 4=26

n]vf ;DaGwL l^Kk)fLx? cg';"rL 4=27

4=1 b]lv 4=13 ;Ddsf cg";'rLx¿ jf;nftsf cleGg c+u x"g\ .

54

=====================lnld6]8

ldlt ==============b]lv================;Dd

gfkmf gf]S;fg lx;fj

ljj/0f cg';"rL o; jif{

?

ut jif{

?

!= Aofh cfDbfgL $=!$

@= Aofh vr{ $=!%

v'b Aofh cfDbfgL

$= sldzg tyf cGo ;~rfng cfDbfgL $=!^

% ;6xL 36j9 cfDbfgL

s'n ;~rfng cfDbfgL

^= sd{rf/L vr{ $=!&

&= cGo ;~rfng vr{ $=!*

*= ;6xL 36a9 gf]S;fg

;Defljt gf]S;fgL Joj:yf cl3sf] ;~rfng d'gfkmf

(= ;Defljt gf]S;fgL Joj:yfx? $=!(

;~rfng d'gfkmf

!)= u}/–;~rfng cfDbfgL÷vr{ $=@)

!!= ;Defljt gf]S;fgL Aoa:yf af6 lkmtf{ $=@!

lgoldt sf/f]af/jf6 ePsf] d'gfkmf

!@= c;fdfGo sf/f]af/x?af6 ePsf] cfDbfgL÷vr{ $=@@

;Dk"0f{ sf/f]af/ ;dfj]z kl5sf] v'b d'gfkmf

!#= sd{rf/L af]g; Joj:yf

!$ cfos/ Joj:yf

• o; jif{sf] s/ Joj:yf

• ljut jif{;Ddsf] s/ Joj:yf

• o; jif{sf] :yug s/ cfDbfgL÷vr{

v'b gfkmf÷gf]S;fg

4=14 b]lv 4=22 ;Ddsf cg";'rLx¿ gfkmf gf]S;fg lx;fjsf cleGg c+u x"g\ .

55

=================== lnld^]*

gfkmf gf]S;fg af +*kmf +* lx;fa

ldlt ============ b]lv =================;Dd ljj/0f cg';"rL o; jif{ ¿ ut jif{ ¿=

cfDbfgL

1= ut jif{;Ddsf] ;l~rt d"gfkmf

2= o; jif{sf] d"gfkmf

3= ;^xL #â( sf]if

hDdf

vr{

1= ut jif{;Ddsf] ;l~rt gf]S;fg

2= o; jif{sf] gf]S;fg

3= ;fwf/)f hu]*fsf]if

4= e}k/L cfpg] hu]*f

5= ;+:yf ljsf; sf]if

6= nfef¤z ;dLs/)f sf]if

7= sd{rf/L ;DaGwL hu]*fx¿

8= k|:tfljt nfef¤z

9= k|:tfljt af]g; z]o/

10= ljz]if hu]*f sf]if

11= ;^xL #â( sf]if

12= k"+hL lkmtf{ hu]*f sf]if

13= k"+hL ;dfof]hg sf]if

14= u|fxs ;+/If)f sf]if

15==============================

hDdf

15= ;l~rt d'gfkmf÷-gf]S;fg_

=================== lnld^]*

OlSj6Ldf ePsf] kl/jt{g ;DaGwL ljj/0f

cf=j= 20====÷====== -?=_

ljj/0f Z]fo/

k'FhL

;l~rt

Gff=gf]=

;fwf/0f

hu]8f

sf]if

k'FhLut

hu]8f

sf]if

z]o/

lk|ldod

;6xL

36a9

sf]if

:yug s/

hu]8f

cGo hu]8f

tyf sf]if

s'n

/sd

Z'f? df}Hbft

:yug s/

;dfof]lht z'?

df}Hbft

;dfof]hg

====================

====================

====================

====================

clGtd df}Hbft

56

==========================lnld6]8

gub k|jfx ljj/0f

ldlt ============ b]lv ========== ;Dd ljj/)f o; jif{ ¿= ut jif{ ¿=

-s_ sf/f]af/ ;~rfngaf^ gub k|jfx

1= gub k|flKt

1=1 Aofh cfDbfgL

1=2 ckn]lvt shf{sf] c;'nL

1=3 sldzg tyf cGo cfDbfgL

2= gub e"QmfgL

2=1 Aofh vr{

2=2 sd{rf/L vr{

2=3 sfof{no ;~rfng vr{

2=4 cfos/ e"QmfgL

2=5 cGo vr{

sfo{ut kF'hL ultljlw cl#sf] gub k|jfx

;~rfng ;DaGwL rfn' ;DklQdf sdL÷-j[l$_

1= dfu tyf cNk ;"rgfdf k|fKt x'g] /sddf sdL÷-j[l$_

2= cGo cNksfnLg nufgLdf sdL÷-j[l$_

3= shf{df sdL÷-j[l$_

4= cGo ;DklQdf sdL÷-j[l$_

;~rfng ;DaGwL rfn' bfloTjdf -sdL_÷j[l$

1= lgIf]k bfloTjdf -sdL_÷j[l$

2= cNksfnLg ;fk^Ldf -sdL_ ÷j[l$

3= cGo bfloTjdf -sdL_÷ j[l$

-v_ nufgL sf/f]af/df gub k|jfx

1= bL#{sfnLg nufgLdf sdL÷-j[l$_

2= l:y/ ;DklQdf sdL÷-j[l$_

3= bL#{sfnLg nufgLdf Aofh cfDbfgL

4= nfef¤z cfDbfgL

5= cGo

-u_ ljQLo >f]t sf/f]af/af^ gub k|jfx

1= bL#{sfnLg C)F -j)*, l*j]Gr/ cflb_ df j[l$÷-sdL_

2= z]o/ k'+hLdf j[l$÷-sdL_

3= cGo bfloTjdf j[l$÷-sdL_

4= g]kfn /fi «̂ a}+saf^ k|FKt ;x'lnot÷k'g/shf{df j[l$÷-sdL_

-#_ gub tyf a}s df}Hbftsf] ljlgdo b/df ePsf] km/saf^

cfDbfgL÷vr{

-ª_ o; jif{sf] ;Dk")f{ ultljlwaf^ gub k|jfx

-r_ gub tyf a}+sdf /x]sf] z"? df}Hbft

-%_ gub tyf a}+sdf /x]sf] clGtd df}Hbft

57

=================== lnld^]*

z]o/ k"+hL tyf :jfldTj

- === === c;f/ d;fGt_ cg";'rL 4=1

ljj/)f o; jif{

¿=

ut jif{

¿=

1= z]o/ k"+hL

1=1 clws[t k"+hL

s_ ======= ;fwf/)f z]o/ k|lt z]o/ ¿= ======= n]

v_ ====== gg\l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿= ======= n]

u_ ======= l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿= ====n]

1=2 hf/L k"+hL

s_ ======= ;fwf/)f z]o/ k|lt z]o/ ¿================= n]

v_ ======= gg\l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿= ======= n]

u_ ======= l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿=============n]

1=3 r'Qmf k"+hL

s_ ========= ;fwf/)f z]o/ k|lt z]o/ ¿======================== n]

v_ ========= gg\l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿========= n]

u_ ===========l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿= ============n]

1=4 k|:tfljt af]g; z]o/

1=5 sN; Og P*efG;

1=6 hDdf /sd -1=3+1=4+1=5_

z]o/ :jfldTj ljj/)f o; jif{ ¿= ut jif{ ¿=

k|ltzt z]o/ k"+hL z]o/ k"+hL k|ltzt

1= :jb]zL :jfldTj

1=1 g]kfn ;/sf/

1=2 æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx¿

1=3 cGo Ohfhtkqk|fKt ;+:yfx¿

1=4 cGo ;+:yfx¿

1=5 ;j{;fwf/)f

1=6 cGo

2= j}b]lzs :jfldTj

hDdf

gf]^ M dfly cg";'rLdf plNnlvt ljj/)f cGtu{t 0=5 k|ltzt jf ;f]eGbf a(L :jfldTj ePsf] JolQm÷;d'x÷kmd{÷sDkgL eP,

lghx¿sf] gfd, k|ltzt / /sd :ki^ v"nfpg" kg]{% . k|ltzt pNn]v ubf{ z]o/ ;+Vofsf] cfwf/df u)fgf ug"{ kg]{% .

=================== lnld^]*

hu]*f tyf sf]ifx¿

- === === c;f/ d;fGt _ cg";'rL 4=2 ljj/)f o; jif{ ¿= ut jif{ ¿=

1= ;fwf/)f÷j}wflgs hu]*f sf]if

2= kF'hLut hu]*f sf]if

3= kF'hL lkmtf{ hu]*f sf]if -Capital Redemption Reserve)

4= kF'hL ;dfof]hg sf]if

5= cGo hu]*f tyf sf]if

5=1= e}k/L cfpg] hu]*f

5=2= ;+:yf ljsf; sf]if

5=3= nfef¤z ;lds/)f sf]if

5=4= ljz]if hu]*f sf]if

5=5= ;DklQ k'gd"{Nof°g sf]if

5=6= u|fxs ;+/If)f sf]if

5=7= cGo :jtGq sf]if

5=8 cGo hu]*f sf]if

6= ;l~rt gfkmf÷gf]S;fg

7= ;^xL #â( sf]if

58

8= hDdf

cg";'rL 4=3

=================== lnld^]* C)fkq tyf j)*

- === === c;f/ d;fGt _

ljj/)f o; jif{ ¿= ut jif{ ¿=

1 ====== k|ltzt aG* C)fkq k|lt aG*÷C)fkq ===== ¿= n] ===

ldlt ============== df hf/L ePsf] / ldlt ========df r"Qmf x"g]

-xfn;Ddsf] Redemption Reserve /sd ¿= =========================_

2 ====== k|ltzt aG*÷C)fkq k|lt aG*÷C)fkq ===== ¿= n] ===

ldlt ============== df hf/L ePsf] / ldlt ========df r"Qmf x"g]

-xfn;Ddsf] Redemption Reserve /sd ¿= =======================_+

3 ======= =========

4= hDdf 1+2+3

gf]^ M ;"/If)f /fvL C)fkq tyf j)* hf/L ul/Psf] ePdf ;"/If)fsf] laj/)f v"nfpg" kg]{% .

cg";'rL 4=4 =================== lnld^]* ltg{ afFsL shf{ -;fk^L_ - === === c;f/ d;fGt _


s= :jb]zL

1= g]kfn ;/sf/

2= g]kfn /fi «̂ a}+s

3= l/kf] bfloTj

4= a}+s tyf ljQLo ;+:yf

5= cGo ;+ul&t ;+:yfx¿

6= cGo

hDdf

v= ljb]zL

1= a}+sx¿

2= cGo

hDdf

u= hDdf -s®v_

cg";'rL 4=5 =================== lnld^]*

lgIf]k lx;fa - === === c;f/ d;fGt _


1= Aofh ltg"{ gkg]{ vftfx¿

1=1 ljQLo ;+:yfx¿ 1=2 cGo ;+ul&t ;+:yfx¿ 1=3 JolQmut

Aofh ltg"{ gkg]{ vftfx¿sf] hDdf

2= Aofh ltg"{ kg]{ vftfx¿

s= jrt lx;fa

1=1 ;+# ;+:yfx¿

1=2 JolQmut

1=3 cGo

v= d'@lt lx;fa

1=1 ;+# ;+:yfx¿

1=2 JolQmut

1=3 cGo

59

Aofh ltg"{ kg]{ vftfx¿sf] hDdf

-1®2_ hDdf lgIf]k

cg";'rL 4=6

=================== lnld^]*

cGo bfloTj - === === c;f/ d;fGt _

ljj/)f o; jif{ ¿= ut jif{ ¿= 1= k]G;g÷pkbfg sf]if 2= ljbf jfktsf] Joj:yf 3= sd{rf/L ;~ro sf]if 4= sd{rf/L sNof)f sf]if 5= sd{rf/L jf]g; Joj:yf 6= lgIf]kdf e"QmfgL lbg afFsL Aofh 7= ;fk^Ldf e"QmfgL lbg afFsL Aofh 8= ;)*«L q]ml*^;{ 9= zfvf ldnfg lx;fj 10= :yug s/ bfloTj 11= e"QmfgL lbg"kg]{ lanx? 12= e"QmfgL lbg af+sL nfef¤z 13= cGo

hDdf

cg";'rL 4=7

=================== lnld^]*

a}+s÷ljQLo ;+:yfdf /x]sf] df}Hbft - === === c;f/ d;fGt _

ljj/0f :jb]zL

d'b|f

ljb]zL d'b|f ¿=df s'n ¿= ut jif{ ¿=

ef=¿= kl/jTo{ lj=d'= hDdf

1= :jb]zL Ohfhtkqk|fKt

;+:yfx?

s= rNtL vftf

v= cGo vftf

hDdf

gf]^ M ;DalGwt Ohfhtkqk|fKt ;+:yfx? ;dy{g kq cg';f/sf] s'n df}Hbft ¿= =================

cg";'rL 4=8

=================== lnld^]*

nufgL - === === c;f/ d;fGt _

ljj/)f k|of]hg

o; jif{ ¿= ut jif{ ¿= Jofkfl/s cGo

! g]kfn ;/sf/sf] 6«]h/L lan

@ g]kfn ;/sf/sf] jrt kq

# g]kfn ;/sf/sf] cGo C0fkq

$ g]kfn /fi6« a}s C0f kq

% lab]zL C0f kq

^ :ab]zL Ohfhtkqk|fKt ;+:yf

& lab]zL a}s

* ;+ul7t ;+:yfx?sf] z]o/

( ;+ul7t ;+:yfx?sf] l8j]Gr/ tyf aG8

!) cGo nufgL

s""n nufgL

Joj:yf

60

v"b nufgL

cg";'rL 4=8-s_

z]o/, l*j]Gr/ tyf aG*df nufgL

ljj/)f

k/n

df]n

¿=

ahf/

d'No

cg";f/

?=

Joj:yf

/sd

?=

o;

jif{

?=

ut

jif{

?=

1= z]o/ nufgL

1=1 ====== sDkgL -k|f=ln=÷ln=_

====== ;fwf/)f z]o/, k|lt z]o/ ====== n] r'Qmf

1=2 ====== sDkgL -k|f=ln=÷ln=_

====== ;fwf/)f z]o/ -dWo]===jf]g; ;d]t_ k|lt z]o/====n] r"Qmf

1=3 ====== sDkgL -k|f=ln=÷ln=_

====== k|ltzt ==== lk|km/]G; z]o/ k|lt z]o/ ¿= ===== n] r"Qmf

2= l*j]Gr/ tyf aG* nufgL

2=1 ====== sDkgL -k|f=ln=÷ln=_

====== k|ltzt l*j]Gr/÷aG* k|lt l*j]Gr/÷aG* ===== ¿= n] ===

2=2 =================

2=3 ==================

s'n nufgL

3= hf]lvd ;DaGwL Joj:yf

3=1 ut jif{ ;Ddsf] Joj:yf

3=2 o; jif{sf] yk÷#^

s'n Joj:yf

v'b nufgL

gf]^ M 3 jif{ eGbfa(L ;dob]lv nfef¤z #f]if)ff tyf ljt/)f gu/]sf sDkgLx¿ ePdf To:tf sDkgLx¿sf] gfd v'nfpg' kg]{% .

cg';"rL 4=9

=================== lnld ]̂*

shf{ ;fk^ juL{s/)f / ;f]sf] nflu Joj:yf

- === === c;f/ d;fGt_

ljj/0f

shf{ ;fk6 ljj/0f

ut jif{sf] hDdf ljldt cljldt

o; jif{sf]

hDdf

!= ;lqmo shf{ ;fk6

c;n shf{

@= lgliqmo shf{ ;fk6

@=! sd;n

@=@ z+sf:kb

@=# v/fa

#= s'n shf{ ;fk6 -! ± @_

$= shf{ gf]S;fgL Joj:yf

$=! c;n

$=@ sd;n

$=# z+sf:kb

$=$ v/fa

$=% cltl/St

$=^ t];|f]kIfsf] lwtf]df k|jfx ePsf] shf{sf] nflu yk

%= ut jif{;Ddsf] shf{ gf]S;fgL Joj:yf

%=! c;n

%=@ sd;n

%=# z+sf:kb

%=$ v/fa

%=% cltl/St

%=^ t];|f]kIfsf] lwtf]df k|jfx ePsf] shf{sf] nflu yk

^= o; jif{sf] gf]S;fgL Joj:yf lkmtf{

&= o; jif{sf] yk shf{ gf]S;fgL Joj:yf

61

*= o; jif{df yk÷lkmtf{

(= s'n shf{ gf]S;fgL Joj:yf -%-^±&_

v'b shf{ -#–$_

cg";'rL 4=10

=================== lnld^]*

l:y/ ;DklQ

- === === c;f/ d;fGt _

ljj/)f

;DklQ o;

jif{

¿=

ut

jif{

¿=

ejg kl/jxg ;fwg d]lzg/L sfof{no

;fdfg

nLh

xf]N*

;DklQ

cGo

1= k/ndf]n

-s_ ut jif{sf] df}Hbft

-v_ o; jif{ yk

-u_ o; jif{ k'gd'{Nof°g÷k'gn]{vg

-#_ o; jif{sf] laqmL

-ª_ o; jif{sf] ckn]vg

s'n -s®v®u®#®ª_ k/ndf]n

2= x|f; s§L

-s_ ut jif{;Ddsf]

-v_ o; jif{sf]

-u_ x|f;s§L k'gd"{Nof°g÷k'gn]{vg

-u_ x|f;s§L /sd ;dfof]hg÷lkmtf{

s'n x|f;s§L

3= a"s Eofn" (WDV*) -1 2_

4= hUuf

5= k'FhLut lgdf{0f -k'FhLs/0f ul/g' kg]{_

hDdf -3®4®5_

* Written Down Value

cg";'rL 4=11

=================== lnld^]*

u}/–a}+lsË ;DklQ

- === === c;f/ d;fGt _

C[0fL jf kf6L{sf]

gfd 7]ufgf

u}/–a}+lsË ;DklQ

;sf/ u/]sf] ldlt

s'n u}/–a}+lsË

;DklQ /sd ?=

gf]S;fgL Joj:yf v'b u}/–a}+lsË

;DklQ ¿=

ut jif{

¿= k|ltzt /sd ?=

s'n hDdf

62

cg";'rL 4=12

=======================lnld^]*

cGo ;DklQ

- === === c;f/ d;fGt _

laa/)F o; jif{ ¿= ut jif{ ¿=

1= d;nGb df}Hbft

2= nufgLdf c;"n ug{ afFsL cfDbfgL

3= shf{df c;"n ug{ afFsL Aofh

Go'gM Aofh d"NtjL /sd

4= c;"n ug{ afFsL sldzg

5= ;G*«L *]^;{

6= sd{rf/L ;fk^L / k]ZsL

7= clu|d e"QmfgL

8= dfu{:y gub

9= dfu{:y cGo -r]s ;d]t_

10= ljgf ;"rgf *«fk\m^sf] e"QmfgL

11= ckn]vg x"g afFsL vr{

12= zfvf ldnfg lx;fj

13= :yug s/ ;DklQ

14= cGo

hDdf

cg";'rL 4=12-s_

=======================lnld^]*

cGo ;DklQ -yk ljj/)f_

- === === c;f/ d;fGt _

ljj/)f

o; jif{ ¿= ut jif{

¿= 1

jif{;Dd

1 jif{b]lv dfly

3 jif{;Dd

3 jif{eGbf

dfly hDdf

1= shf{df c;'n ug{ afFsL Aofh

2= zfvf ldnfg lx;fj

3= Ph]G;L lx;fa

cg";'rL 4=13

=======================lnld^]*

;Defljt bfloTjx¿

- === === c;f/ d;fGt _


hdfgt

ckl/jTo{ shf{ k|lta4tf (Irrevocable Loan Commitment)

cfos/ jfkt ;Defljt bfloTj

Acceptance ;lxt cGo ;j} k|sf/sf ;Defljt bfloTjx?

r'Qmf jf e'Qmfg x'g afFsL z]o/ nufgL

e'QmfgLsf] nflu bfjL k/]sf] hdfgt

;+:yfpk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf] bfloTjx?

63

cg";'rL 4=14

=======================lnld^]*

Aofh cfDbfgL

ldlt ==============b]lv =================;Dd


s= shf{ ;fk^df v= nufgLdf 1= g]kfn ;/sf/sf] ;'/If)fkq 3= g]kfn /fi «̂ a}+ssf] C)fkq 4= l*j]Gr/ tyf aG* 5= cGt/ a}+s nufgLdf Aofh u= Ph]G;L df}Hbftdf #= dfu tyf cNk ;"rgfdf k|fKt x'g] df}Hbftdf ª= cGodf 1= 2=

hDdf

cg";'rL 4=15

=======================lnld^]*

Aofh vr{

ldlt==============b]lv=========== ;Dd


s= lgIf]k bfloTjdf

1= ;b:ox?sf] jrtdf

2= ;j{;fwf/)fsf] lgIf]kdf

v= shf{ ;fk^df

1= C)fkq tyf aG*

2= g]kfn /fi^« a}+saf^ k|fKt shf{

3= cGt/ a}+s÷ljQLo ;+:yf shf{

4= cGo ;+ul&t ;+:yf

5= cGo shf{

u= cGodf

1= =============

2= ==============

hDdf

cg";'rL 4=16

========================lnld^]*

sldzg tyf cGo ;~rfng cfDbfgL

ldlt =============b]lv ============= ;Dd


1= ;]jf z'Ns

2= gjLs/)f z'Ns

3= O=k|f= sldzg jfkt

4= a§f cfDbfgL

5= cGo

hDdf

64

=======================lnld^]* cg";'rL 4=17

sd{rf/L vr{

ldlt =============b]lv ============= ;Dd


1= tnj

2= eQf

3= ;~rosf]ifdf yk

4= tflnd vr{

5= kf]zfs

6= cf}ifwf]krf/

7= aLdf

8= ljbf jfktsf] Joj:yf

9= k]G;g tyf pkbfg Joj:yf

10= cGo

hDdf

cg";'rL 4=18

=======================lnld^]*

cGo ;~rfng vr{

ldlt =============b]lv ============= ;Dd


1= #/ef*f

2= aQL ljh"nL / kfgL

3= dd{t tyf ;Def/

-s_ ejg =============

-v_ ;jf/L ;fwg =============

-u_ cGo ==============

4= aLdf

5= kf]i ]̂h, ]̂n]S;, ]̂lnkmf]g, k\mofS;

6= sfof{no pks/)f kmlg{r/ / ;Def/

7= e|d)f eQf / vr{

8= d;nGb / %kfO{

9= kqklqsf tyf k":ts

10= lj!fkg

11= sfg'gL vr{

12= rGbf

13= ;~rfns ;ldlt ;DaGwL vr{

-s_ a}&s eQf =============

-v_ cGo vr{ ==============

14= ;fwf/)f ;ef ;DaGwL vr{

15= n]vf k/LIf)f ;DaGwL

-s_ n]vf k/LIf)f z'Ns ===============

-v_ cGo vr{ ===============

16= /sd :yfgfGt/)f sldzg

17= l:y/ ;DklQdf x|f; s§L

18= k"j{ ;~rfng vr{ ckn]vg

19= z]o/ lgisfzg vr{

20= k|fljlws ;]jf zf]wegf{

21= dgf]/~hg vr{

22= ckn]vg vr{

23= ;'/Iff vr{

24= shf{ ;"/If)f lk|ldod

25= sldzg / l*:sfp)^

26= cGo =====================

hDdf gf]^ M vr{x¿ hgfp +bf h'g k|of]hgsf] nflu vr{ ePsf] xf] ;f]xL zLif{sdf vr{ hgfpg' k%{ . cGo ;fdfGo zLif{sdf ufEg kfOg] %}g . h:tf] ;~rfns ;ldltsf] a}&ssf] l;nl;nfdf ePsf] oftfoft vr{, æ;~rfns ;ldlt ;DaGwL vr{Æ cGtu{t æcGo vr{Æ df hgfpg' kg]{% .

65

cg";'rL 4=19

======================lnld^]*

;Defljt gf]S;fgL Aoa:yf

ldlt =============b]lv ============= ;Dd


1= shf{ gf]S;fgL Joj:yfdf ePsf] a[l$

2= nufgL gf]S;fgL Joj:yfdf ePsf] a[l$

3= u}/-a}+lsé ;DklQ gf]S;fgL Joj:yf

4= cGo ;DklQdf ul/Psf] Joj:yf

hDdf

cg";'rL 4=20

======================lnld^]*

u}/-;~rfng cfDbfgL÷gf]S;fg

ldlt =============b]lv ============= ;Dd


1= nufgL laqmLaf^ cfDbfgL÷-gf]S;fg_

2= ;DklQ laqmLaf^ cfDbfgL÷-gf]S;fg_

3= nfef¤z

4= cGo

v'b u}/ ;~rfng cfDbfgL÷-gf]S;fg_

cg";'rL 4=21

======================lnld^]*

;Defljt gf]S;fgL Joj:yfaf^ lkmtf{

-cfly{s jif{ ========÷=====_


1= shf{ gf]S;fgL Joj:yfdf af^ lkmtf{

2= u}/-a}+lsé ;DklQ gf]S;fgL Joj:yfaf^ lkmtf{

3= nufgL Joj:yfaf^ lkmtf{

4= cGo ;DklQsf] Joj:yfaf^ lkmtf{

hDdf

cg";'rL 4=22

======================lnld^]*

c;fdfGo sf/f]af/x?af6 ePsf] cfDbfgL/vr{

ldlt =============b]lv ============= ;Dd


1= ckn]vg ePsf] shf{sf] c;'nL

2= :j]lR%s cjsfz vr{

3= c;'nL x"g g;Sg] shf{sf] ckn]vg -4=28 s_

4= cGo vr{÷cfDbfgL

5= =================

hDdf

66

cg";'rL 4=22-s_

======================lnld ]̂*

ckn]lvt shf{sf] ljj/0f

-cfly{s jif{ ========÷=========_

qm=

;=

shf{ k|sf/

ckn]vg

ul/Psf]

/sd

lwtf]÷

hdfgLsf]

k|sf/

tyf /sd

lwtf]

d'NofÍgsf] cfwf/

shf{ :jLs[t

ug{]

clwsf/L÷tx

shf{ c;'nLsf

nflu eP

u/]sf k|of;

s}lkmot

1=

2

3=

4=

5=

s'n shf{

gf]^ M cfly{s jif{el/df ckn]vg ul/Psf] shf{sf] ljj/)f dfly pNn]v ug'{ kg]{% .

cg';"rL 4=23

========================lnld^]* ;~rfns, sfo{sf/L k|d'v, ;+:yfks, sd{rf/L], z]o/xf]N8/x?nfO{ uPsf] shf{ ;fk6 ljj/0f

- ====================== c;f/ d;fGt_

k|jflxt shf{ ;fk^sf] s'n /sddWo] ;~rfns, sfo{sf/L k|d'v, ;+:yfks, sd{rf/L, z]o/wgLx? / lghx¿sf]

kl/jf/sf ;b:o jf To:tf JolQm hdfgL a;]sf] jf Dofg]lhé Ph]G^ ePsf] s'g} ;+:yf jf sDkgLnfO{ uPsf]

/sdsf] ljj/)f b]xfo adf]lhd % .

;+:yfks÷;~rfns÷sfo{sf/L ut jif{;Ddsf]

afFsL o; jif{ c;'nL o;jif{

yk shf{

c;f/ d;fGt;Dd

afFsL

k|d'vsf] gfd ;fjf + Aofh ;fjf + Aofh ;fjf + Aofh

-s_ ;~rfns

1=

2=

-v_ sfo{sf/L k|d'v

1=

2=

-u_ ;+:yfks

1=

2=

-#_ sd{rf/L

1=

2=

-ª_ z]o/wgLx?

1=

2=

hDdf

67

cg';"rL 4=24

=======================lnld6]8

k'FhLsf]if tflnsf

-======================= c;f/ d;fGt_

ljj/0f o; jif{ ut jif{

-s_ k|fylds k'FhL

!_ r'Qmf k'FhL -;fwf/0f z]o/_

@_ k|:tfljt jf]g; z]o/

#_ z]o/ lk|ldod

$_ lkmtf{ gx'g] cu|flwsf/ z]o/

%_ ;fwf/0f hu]8f sf]if

^_ ;l~rt gfkmf÷-gf]S;fg_

&_ jf;nftdf b]vfO{Psf] rfn' cf=j=sf] gfkmf–gf]S;fg lx;fjsf] /sd

*_ k'FhL lkmtf{ hu]8f sf]if

(_ k'FhL ;dfof]hg sf]if

!)_ sN; Og P8efG;

!!_ cGo :jtGq sf]ifx?

36fpg] M

— Voflt (Goodwill) jfktsf] /sd

— :yug s/ ;DklQ

— ;LdfeGbf a9L z]o/, ;'/If0fkqdf nufgL ul/Psf] /sd

— ljQLo :jfy{ /x]sf] sDkgLsf] lwtf]kqdf nufgL u/]sf] /sd

— cjf:tljs ;DklQ

— o; a}+ssf] lgb]{zg kfngf gu/L :jk|of]hgsf nflu 3/hUuf vl/b

u/]sf] /sd

— k|rlnt P]g tyf sfg'gn] k|ltaGw u/]sf JolQm tyf ;d"xx?nfO{

k|bfg u/]sf]] shf{ tyf ;'ljwfx?

-v_ k'/s k'FhL

!_ c;n shf{sf] nflu u/]sf] shf{ gf]S;fgL Joj:yf

@_ cltl/Qm shf{ gf]S;fgL Joj:yf

#_ xfOla|8 k'FhL pks/0fx?

$_ ;'/If0f g/fv]sf] ;xfos cfjlws C0f

^_ ;DklQ k'gd"{NofÍg sf]if

&_ nufgL ;dfof]hg sf]if

-u_ hDdf k'FhLsf]if -s±v_

-3_ hf]lvd efl/t ;DklQsf] cfwf/df sfod ug'{ kg]{ Go"gtd k'FhLsf]if

k'FhLsf]if - ================= k|ltzt_

k|fylds k'FhL -=================== k|ltzt_

k'FhLsf]if -clws÷Go"g_ - ================= k|ltztn]_

k|fylds k'FhL -clws÷Go"g_ - ================= k|ltztn]_

68

cg';"rL $=@$ -s_

===========================lnld6]8

hf]lvd efl/t ;DklQ ljj/0f tflnsf

- ====================== c;f/ d;fGt_

-¿=xhf/df_

-s_ jf;nft leqsf ;DklQx? (On-Balance-Sheet Assets) ef/

o; jif{ ut jif{

/sd

hf]lvd

efl/t

;DklQ

/sd

hf]lvd

efl/t

;DklQ

gub df}Hbft 0




cfˆg} d'2tL /l;bsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] d'2tL /l;b

lwtf] shf{

0







cGo nufgLx? 100

shf{, ;fk6 -s'n /sd_** 100

l:y/ ;DklQx? 100

kfpg' kg]{ cGo v'b Aofh /sd -s'n kfpg' kg]{ Aofh – ;/s./L C0fkq tyf

jrt kqsf] Aofh– Aofh d'NtjL_

100


-s_ hDdf

-v_ jf;nft aflx/sf sf/f]af/x? (Off-balance sheet Items)

hdfgt 100

ckl/jTo{ shf{ k|lta4tf (Irrevocable Loan Commitment) 100

cfos/ jfkt ;Defljt bfloTj 100

Acceptance ;lxt cGo ;j} k|sf/sf ;Defljt bfloTjx? 100

r'Qmf jf e'Qmfg x'g afFsL z]o/ nufgL 100

e'QmfgLsf] nflu bfjL k/]sf] hdfgt 200

;+:yfpk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf] bfloTjx? 200

-v_ hDdf

s'n hf]lvd efl/t ;DklQ hDdf -s_ + -v_

69

cg';"rL $=@%

===============lnld6]8

k|d'v ;"rsfFÍ

sDtLdf ljut % jif{sf kl/;"rsx¿

ljj/0f ;"rsfÍ cf=a=

==========

cf=a=

==========

cf=a=

==========

cf=a=

==========

cf=a=

==========

1= v'b gfkmf÷s'n cfDbfgL k|ltzt k|ltzt

2= k|lt z]o/ cfDbfgL ¿=

3= k|lt z]o/ ahf/ d"No ¿=

4= d"No cfDbfgL cg'kft (PE Ratio) cg'kft

5= z]o/ k'FhLdf nfef+z -jf]g; ;lxt_ k|ltzt

6= z]o/ k'FhLdf gub nfef+; e'QmfgL k|ltzt

7= Aofh cfDbfgL÷shf{ tyf ;fk6 k|ltzt

8= sd{rf/L vr{÷s'n ;~rfng vr{ k|ltzt

9= s'n lgIf]k tyf ;fk6Ldf Aofh vr{ k|ltzt

10= ;6xL 36a6 cfDbfgL÷s'n cfDbfgL k|ltzt

11= sd{rf/L af]g;÷s'n sd{rf/L vr{ k|ltzt

12= v'b gfkmf÷shf{ ;fk6 k|ltzt

13= v'b gfkmf÷s'n ;DklQ cg'kft

14= s'n shf{÷lgIf]k k|ltzt

15= s'n ;~rfng vr{÷s'n ;DklQ k|ltzt

16= hf]lvd efl/t ;DklQdf k'FhLsf]ifsf] kof{Kttf

-s_ k|fylds k'FhL k|ltzt

-v_ k'/s k'FhL k|ltzt

-u_ s'n k'FhL sf]if k|ltzt

17= t/ntf (CRR) cg'kft

18= lgliqmo shf{÷s'n shf{ k|ltzt

19= Aofh b/ cGt/ (Weighted Average Interest

Rate Spread)

20= a's g]6jy{ ¿=

21= s'n z]o/ ;+Vof

22= s'n sd{rf/L ;+Vof

23= cGo

cg';"rL $=@^

k|d'v n]vf gLltx?

jflif{s n]vf ljj/0fx?;Fu k|sflzt ug'{ kg]{ .

cg';"rL $=@&

n]vf ;DaGwL l6Kk0fLx?

jflif{s n]vf ljj/0fx?;Fu k|sflzt ug'{ kg]{ .

70

cg";'rL 4=28

============================================== lnld6]8

;+:yfks÷;+:yfks ;d"xsf z]o/wgLn] cfˆgf] :jfldTjdf /x]sf] z]o/ cGo a}+s tyf ljQLo

;+:yfdf lwtf] /fvL shf{ lnPsf] ljj/0f

qm=

;+=

;+:yfks÷;+:yf

ks ;d"x

cGtu{t kg]{

z]o/wgLsf]

gfd

;+:yfkssf] :jfldTjdf

sfod /x]sf] z]o/ shf{ ljj/0f

s}lkmot s'n

lsQf

;+Vof

s'n r'Qmf

k'FhLsf]

k|ltzt

shf{ lnPsf] cGo

a}+s÷ ljQLo ;+:yfsf]

gfd

shf{ /sd lwtf]df /x]sf]

z]o/ lsQf ;+Vof

!=

@=

cg";'rL 4=29

.......................................... Ltd.

Comparison of Unaudited and Audited Financial Statement as of FY ...../...

Rs in '000

S.No. Particulars

As per

Unaudited

Financial

Statement

As per Audited

Financial

Statement

Variance Reasons for

Variance In Amount In %

1 Total Capital and Liabilities (1.1 to 1.7)

1.1 Paid up Capital

1.2 Reserve and Surplus

1.3 Debenture and Bond

1.4 Borrowings

1.5 Deposits (a+b)

a. Members

b. Public

1.6 Income Tax Liability

1.7 Other Liabilities

2 Total Assets (2.1 to 2.7)

2.1 Cash and Bank Balance

2.2 Money at Call and Short Notice

2.3 Investments

2.4 Loans and Advances

2.5 Fixed Assets

2.6 Non Banking Assets

2.7 Other Assets

3 Profit and Loss Account

3.1 Interest Income

3.2 Interest Expense

A. Net Interest Income (3.1 - 3.2)

3.3 Fees, Commission and Discount

3.4 Other Operating Income

3.5 Foreign Exchange Gain/Loss (Net)

B. Total Operating Income (A+3.3+3.4+3.5)

3.6 Staff Expenses

3.7 Other Operating Expenses

C. Operating Profit Before Provision (B -3.6 - 3.7)

3.8 Provision for Possible Losses

D. Operating Profit (C -3.8)

3.9 Non Operating Income/Expenses (Net)

3.10 Write Back of Provision for Possible Loss

E. Profit from Regular Activities (D+3.9+3.10)

3.11 Extraordinary Income/Expenses (Net)

F. Profit before Bonus and Taxes (E +3.11)

3.12 Provision for Staff Bonus

3.13 Provision for Tax

G. Net Profit/Loss (F - 3.12 - 3.13)

71

lgb]{zg kmf=g+= 3 $=@

...................... Limited

Unaudited Financial Results (Qujrterly)

As at ........... Qujrter (...../...../200...) of the Fiscal Year 200.../200...

Rs. in '000

S.No. Particulars This Quater

Ending

Previous Qujrter

Ending

Corresponding Previsous

Year Quarter Ending

1 Total Capital and Liabilities (1.1 to 1.7)

1.1 Paid up Capital

1.2 Reserve and Surplus

1.3 Debenture and Bond

1.4 Borrowings

1.5 Deposits (a+b)

a. Member

b. Public

1.6 Income Tax Liability

1.7 Other Liabilities

2 Total Assets (2.1 to 2.7)

2.1 Cash and Bank Balance

2.2 Money at Call and Short Notice

2.3 Investments

2.4 Loans and Advances

2.5 Fixed Assets

2.6 Non Banking Assets

2.7 Other Assets

3 Profit and Loss Account Up to This

Quarter

Up to Previous

Quarter

Up to Corresponding

Previous Year Quarter

3.1 Interest Income

3.2 Interest Expense

A. Net Interest Income (3.1 - 3.2)

3.3 Fees, Commission and Discount

3.4 Other Operating Income

3.5 Foreign Exchange Gain/Loss (Net)

B. Total Operating Income (A+3.3+3.4+3.5)

3.6 Staff Expenses

3.7 Other Operating Expenses

C. Operating Profit Before Provision (B -3.6 - 3.7)

3.8 Provision for Possible Losses

D. Operating Profit (C -3.8)

3.9 Non Operating Income/Expenses (Net)

3.1O Write Back of Provision for Possible Loss

E. Profit from Regular Activities (D+3.9+3.10)

3.11 Extraordinary Income/Expenses (Net)

F. Profit before Bonus and Taxes (E +3.11)

3.12 Provision for Staff Bonus

3.13 Provision for Tax

G. Net Profit/Loss (F - 3.12 - 3.13)

4 Ratios

At the End

of This

Quarter

At the End of

Previous Quarter

At the End of

Corresponding Previous

Year Quarter

4.1 Capital Fund to RWA

4.2 Non Performing Loan (NPL) to Total Loan

4.3 Total Loan Loss Provision to Total NPL

4.4 Cost of Funds

72

k|li6s/0f

-s_ jf;nftsf zLif{sx?sf] ;+lIfKt JofVof

k'FhL tyf bfloTjtk{m

!= z]o/ k'FhL

o; zLif{sdf Ohfhtkqk|fKt ;+:yfsf] r'Qmf z]o/ k'FhL pNn]v x'g' kg]{5 . ;l~rt d'gfkmf jf hu]8f

/sdaf6 af]g; z]o/ hf/L ePdf o;/L hf/L u/L z]o/ k'FhLdf hDdf u/]sf] /sdnfO{ ;d]t cg';"rL

$=! df pNn]v (Disclose) ug'{ kg]{5 . z]o/ k'FhL;Fu ;DalGwt ljj/0f cg';"rL $=! adf]lhd x'g'

kg]{5 / ;f]xL cg';"rLsf] qmd ;+Vof !=^ sf] s'n /sd jf;nftsf] o; zLif{sdf hgfpg' kg]{5 .

@= hu]8f tyf sf]ifx?

Ohfhtkqk|fKt ;+:yfn] hu]8f sfod ug]{ l;nl;nfdf gfkmfaf6 afF8kmfF8 e} cfPsf jf cGo s'g}

k|lqmofaf6 ;[hgf ePsf tyf gfkmf–gf]S;fg lx;fjdf afF8kmfF8 gu/L ;~ro u/L /flvPsf] /sdx?nfO{

o; zLif{s -cg';"rL $=@_ df hgfpg' kg]{5 . o; zLif{sdf ;fdfGotM gfkmf–gf]S;fg afF8kmfF8 lx;fjdf

vr{ hgfO{ hDdf ug'{ kg]{ / oL hu]8f k|of]u ubf{ ;DalGwt hu]8f tyf sf]if lx;fjdf vr{ hgfpg'

kg]{5 .

-s_ ;fwf/0f÷j}wflgs hu]8f sf]if

;fwf/0f hu]8f sf]if eg]sf] j}wflgs hu]8f sf]if (Statutory Reserve) xf] . o; cGtu{t a}+s

tyf ljQLo ;+:yf ;DaGwL P]g cg';f/ v'b d'gfkmf ljlgof]hgaf6 ;fl/Psf] /sd ;dfj]z ug{'

kg]{5 . ;fwf/0f÷j}wflgs hu]8f sf]ifdf /x]sf] /sdaf6 s'g} klg k|sf/sf] nfef+z -gub jf

af]g; z]o/_ ljt/0f ug{ kfOg] 5}g . pQm sf]ifdf /x]sf] /sd k|of]u ug{ o; a}+ssf] :jLs[lt

lng' kg]{5 .

-v_ k'FhLut hu]8f sf]if

k'FhLut hu]8f sf]if cGt{ut b]xfosf zLif{sx? /xg] 5g\ .

-c_ z]o/ lk|ldod

Ohfhtkqk|fKt ;+:yfn] cfˆgf] z]o/ hf/L ubf{ z]o/sf] c+lst d"No eGbf a9L b/n] hf/L

u/]sf] /x]5 eg] pQm a9L /sd hlt o; lx;fjdf hDdf ug'{ kg]{5 . o; lx;fjdf /xg]

/sd gub nfef+z ljt/0f k|of]hgsf] nflu of]Uo dflgg] 5}g .

-cf_ k'FhLut hu]8f

o; cGtu{t lgDg /sdx? /fVg' kg]{5 .

– r'Qmf gePsf] z]o/sf] afFsL /sd dfu ubf{ e'QmfgL gu/]sf] sf/0fn] pQm z]o/nfO{

hkmt u/L k|fKt x'g cfPsf] /sd .

– kF'hLut cg'bfg jfkt k|fKt x'g cfPsf] lhG;L tyf gub /sd .

-O_ ;DklQ k'gd"{NofÍg hu]8f (Assets Revaluation Reserve)

sDkgLn] ;DklQsf] k'gd{"NofÍg u/L ;[hgf x'g cfPsf] hu]8fnfO{ o; cGtu{t /fVg' kg]{

5 .

-O{_ cGo k'FhLut hu]8f

-u_ nfef+z ;dLs/0f sf]]]if

nfef+zdf Ps?ktf sfod ug{] p2]Zon] gfkmf ePsf] cj:yfdf gfkmfaf6 o; vftfdf hDdf

ug{;lsGf] 5 . To:tf] cj:yfdf ;~rfns ;ldltsf] k|:tfj / ;fwf/0f ;efvf] cg'df]bgdf o;

vftf vr{ u/L nfef+z lbg ;lsg] 5 .

-3_ ;l~rt gfkmf÷gf]S;fg

o; cGtu{t gfkmf÷gf]S;fg afF8kmfF8 lx;fjdf b]lvPsf] ;l~rt gfkmf jf ;l~rt gf]S;fgnfO{

b]vfpg' kg]{ 5 . ;l~rt gf]S;fgnfO{ C0ffTds lrGx lbO{ jf sf]i7 -===_ leq b]vfpg' kg]{5 .

-ª_ k'FhL ;dfof]hg sf]if

o; a}+saf6 tf]lsPsf] Go"gtd r'Qmf k'FhL k'¥ofpg k'FhL ;dfof]hg sf]if v8f u/L /fv]sf] /sd o;

zLif{s cGtu{t /fVg' kg]{5 .

-r_ cGo hu]8f sf]if

s'g} vf; p2]Zo lnP/ jf glnO{sg cGo s'g} hu]8f sf]if -dfly plNnlvt afx]s_ v8f u/]df

zLif{s vf]nL o; cGtu{t /fVg' kg]{5 .

73

#= C0fkq tyf aG8

n3'ljQ ljQLo ;+:yfn] C0fkq tyf aG8 hf/L u/L k'FhL p7fPsf] ePdf pQm /sdnfO{ o; zLif{s

cGtu{t cg';"rL $=# cGtu{t ;DalGwt pks/0fsf] gfd v'nfO{ pNn]v ug'{ kg]{5 . jf;nftsf] o;

zLif{sdf hgfOg] /sd cg';"rL $=# sf] s'n /sd;Fu a/fa/ x'g' kg]{5 .

$= ltg{ afFsL shf{ -;fk6L_

n3'ljQ ljQLo ;+:yf cfk'mn] shf{ ;fk6 lnO{ ltg{ afFsL /x]sf] s'n /sdnfO{ o; zLif{sdf hgfpg'

kg]{5 . o; zLif{s ;DaGwL ljj/0f cg';"rL $=$ df pNn]v ug'{ kg]{5 .

%= lgIf]k bfloTj

n3'ljQ ljQLo ;+:yfn] lgIf]kstf{x?af6 kl/rfng u/]sf] s'n lgIf]k o; zLif{s cGtu{t b]vfpg'

kg]{5 . o; zLif{s ;DaGwL ljj/0f cg';"rL $=% adf]lhd x'g' kg]{5 .

^= k|:tfljt tyf e'QmfgL lbg afF+sL nfefF;

k|:tfljt tyf ;fwf/0f;efn] kfl/t u/]sf] t/ e'StfgL u/L g;s]sf] nfef+; /sd o; cGtu{t /fVg'

kg]{5 .

&= cfos/ bfloTj

;+:yfn] o; zLif{s cGtu{t cfos/ P]g adf]lhd e'QmfgL ug'{ kg]{ cfos/ jfktsf] Joj:yf /sd

/fVg' kg]{5 . clu|d e'QmfgL ePsf] cfos/ /sd 36fP/ v'b ltg{ afFsL cfos/ eP dfq o; zLif{s

cGtu{t /fVg'' kg]{5 . olb cfos/ bfloTj eGbf clu|d s/ e'QmfgL /sd a9L /x]df v'b /sd cGo

;DklQdf b]vfpg' kg]{5 .

*= cGo bfloTj

;+:yfsf] lx;fadf b]lvPsf dfly plNnlvt k'FhL tyf bfloTjx? afx]ssf cGo s'g} klg lsl;dsf

bfloTjx? o; zLif{sdf b]vfpg' kg]{5 . o;df lbOPsf] pkzLif{sx? ;Lldt /x]sf] dflgPsf] 5}g /

;+:yfn] cfjZostf cg';f/ cGoq k|bz{g ug{ g;lsg] zLif{sx? o;df /fVg ;Sg]5 .

-s_ e'QmfgL lbg aFfsL af]g;

sd{rf/LnfO{ e'QmfgL lbg afFsL] af]g; /sd o; cGtu{t /fVg' kg]{5 .

-v_ lgIf]kdf e'QmfgL lbg afF+sL Aofh

lgIf]kdf e'QmfgL lbg afFsL] Aofh /sd o; cGtu{t /fVg' kg]{5 .

-u_ ;fk6Ldf e'QmfgL lbg aFfsL Aofh

;+:yfn] shf{ tyf ;fk6Ldf e'QmfgL lbg aFfsL Aofh /sd o; cGtu{t /fVg' kg]{5 .

-3_ ;08«L qm]l86;{

;+:yfsf] b}lgs sfd sf/afxLsf l;nl;nfdf e'QmfgL lbg' kg]{ t/ cGo zLif{s cGtu{t gkg]{

bfloTjx? o; zLif{s cGtu{t /fVg' kg]{5 .

-r_ n]vfk/LIf0f z'Ns

n]vfk/LIf0f sfo{ u/] afkt n]vfkl/IfsnfO{ e'QmfgL lbg aF+fsL /sd o; zLif{s cGtu{t /fVg'

kg]{5 .

-5_ pkbfg sf]if

;+:yfn] cfˆgf] sd{rf/L lgodfjnL cg';f/ sd{rf/Lx?k|ltsf] pkbfg jfktsf] bfloTj /sd o;


-h_ sd{rf/L ;~rosf]if

;+:yfn] sd{rf/LnfO{ ;~ros]fif Affkt k|bfg ug{sf] nflu sd{rf/Lsf] dfl;s tnaaf6 s§f

ul/Psf], ;+:yfn] yk u/]sf] / To; sf]ifn] cfh{g u/]sf] Aofh tyf cfDbfgL jfktsf] bfloTj

/sd o; zLif{s cGtu{t /fVg' kg]{5 .

-em_ zfvf lx;fa

;+:yfsf] ljleGg zfvfsf] lx;fa ldnfgubf{ qm]l86 Jofn]G; cfPdf o; zLif{s cGtu{t k|:t't

ug{' kg]{5 .

-`_ ljbf jfktsf] Joj:yf

;+:yfn] cfˆgf] sd{rf/L lgodfjnL cg';f/ sd{rf/Lx?k|ltsf] ljbf jfktsf] bfloTj /sd o;


-r_ e'QmfgL lbg'kg]{ lanx?

;+:yfn] e'QmfgL lbg afFsL lanx?sf] /sd ;dfj]z ug'{kg]{ 5 .

74

;DklQtk{m

!= gub df}Hbft

n3'ljQ ljQLo ;+:yfsf] cfˆgf] 9's'6Ldf :jb]zL Pjd\ ef/tLo d'b|fdf /x]sf] s'n gub df}Hbft /sd

o; zLif{sdf pNn]v ug'{ kg]{5 .

@= g]kfn /fi6« a}+sdf /x]sf] df}Hbft

Ohfhtkqk|fKt ;+:yfn] g]kfn /fi6« a}+sdf Aofh k|fKt gx'g] u/L hDdf u/]sf] s'n /sdnfO{ o;

zLif{sdf b]vfpg' kg]{5 .

#= a}+s÷ljQLo ;+:yfdf /x]sf] df}Hbft

Ohfhtkqk|fKt ;+:yfn] :jb]zL tyf ljb]zL a}+s tyf ljQLo ;+:yfx?df hDdf u/]sf] s'n /sdnfO{

o; zLif{sdf b]vfpg' kg]{5 . o; zLif{ssf] /sd cg';"rL $=& sf] s'n /sd;Fu a/fa/ x'g' kg]{5 .

:ki6Ls/0f M Ohfhtkqk|fKt ;+:yfn] /fv]sf] ltg dlxgf jf ;f]eGbf a9L cjlwsf d'2tL lgIf]knfO{

;d]t cg';"rL $=& sf] a'Fbf g+= ! ævÆ cGtu{t b]vfpg' kg]{5 .

$= dfu tyf cNk ;"rgfdf k|fKt x'g] /sd

o; zLif{sdf j9Ldf & lbg;Ddsf] e'QmfgL cjlw (Maturity Period) sfod u/L dfu ugf{;fy jf 5f]6f]

cjlwsf] ;"rgf -$* 306f_ df e'QmfgL k|fKt x'g] zt{df cGo Ohfhtkqk|fKt ;+:yfdf Aofh k|fKt x'g]

u/L nufgL ul/Psf] /sd pNn]v ug'{ kg]{5 .

%= nufgL

n3'ljQ ljQLo ;+:yfn] ljleGg z]o/ tyf cGo lwtf]kqdf u/]sf] nufgLnfO{ nufgL ;DaGwL lgb]{zg

adf]lhd d"NofÍg u/L cg';"rL $=* / $=*-s_ cg';f/ b]vfpg' kg]{5 .

^= shf{ ;fk6 tyf lan vl/b

n3'ljQ ljQLo ;+:yfn] k|bfg u/]sf] s'n shf{ ;fk6, vl/b tyf l8isfp06 ul/Psf lanx? jfktsf]

s'n jSof}tf (Outstanding) /sd Pjd\ s'n shf{af6 shf{ gf]S;fgL jfkt Joj:yf u/]sf] /sd 36fO{

o; zLif{s cGtu{t v'b shf{ ;fk6sf] dxndf b]vfpg' kg]{5 . pQm /sd cg';"rL $=( cg';f/

b]vfpg' kg]{5 .

n3'ljQ ljQLo ;+:yfsf] sd{rf/LnfO{ sd{rf/L ljlgodfjnL cg';f/ k|bfg ul/g] shf{ ;'ljwfnfO{ o;

zLif{sdf gb]vfO{ jf;nftsf] ;DklQ / hfoh]yf tk{msf] cGo ;DklQ zLif{s cGtu{t b]vfpg' kg]{5 .

&= l:y/ ;DklQ

n3'ljQ ljQLo ;+:yfsf] :jfldTjdf /x]sf] :yfoL k|s[ltsf ;DklQx?sf] n]vfÍg o; zLif{sdf u/L

;DklQsf] s'n d"Nodf x|f; s§f u/L afFsL /x]sf] /sdnfO{ jf;nftsf] o; zLif{sdf b]vfpg' kg]{5 .

o; zLif{sdf hgfOg] /sd cg';"rL $=!) df pNn]v ug'{ kg]{5 .

*= u}/–a}+lsË ;DklQ

o; zLif{s cGtu{t u}/–a}+lsË ;DklQ / ;f] sf] nflu ul/Psf] Joj:yf /sdsf] v'b cj:Yff b]vfpg'

kb{5 . o; zLif{sdf hgfOg] /sd cg';"rL $=!! df pNn]v ug'{ kg]{5 .

(= cGo ;DklQ

dfly pNn]v ePsf afx]s cGo s'g} klg zLif{sdf /x]sf] ;DklQx? (Tangible or Intangible) o;

zLif{sdf b]vfpg' kg]{5 . o;df /xg] /sdx?df d;nGb df}Hbft, Ohfhtkqk|fKt ;+:yfsf] sd{rf/LnfO{

sd{rf/L ljlgodfjnL cg';f/ k|bfg ul/g] ;fk6L tyf ;'ljwf, nufgLdf c;'n ug{ afFsL cfDbfgL, shf{df

c;'n ug{ afFsL Aofh, ;08«L 8]6;{, dfu{:y ;DklQx?, ckn]vg x'g afFsL vr{ cflb kg]{5g\ . o;

zLif{sdf b]vfOg] ;DklQx?df ul/Psf] ;Defljt gf]S;fgL Joj:yf 36fO{ cfpg] v'b /sd dfq cg';"rL

$=!@ df pNn]v ug'{ kg]{5 .

shf{df c;'n ug{ afFsL Aofhdf d'NtjL lx;fjdf ;fl/Psf] /sd 36fO{ cfpg] /sd qm=;= # df b]vfpg'

kb{5 .

;Defljt bfloTjx?

-s_ ;+:yfsf] ;Defljt bfloTjx?nfO{ ljQLo ljj/0fsf] cg';"rL $=!# df tf]lsPsf] 9fFrf cg';f/ laefhg

u/L s'n /sd o; zLif{s cGtu{t /fVg' kg]{5 .

-v_ z]o/df nufgL u/]sf]df z]o/ jfkt e'QmfgL ug'{ kg]{ k'/} /sd e'QmfgL ePsf] /x]g5 eg] e'QmfgL lbg

afFsL /sd o; zLif{sdf b]vfpg' k5{ .

-u_ cfos/ jfktsf] ;Defljt bfloTj sf] s'n /sdnfO{ o; zLif{s cGtu{t /fVg' kg]{5 .

75

-3_ dfly plNnlvt bfloTj afx]s n3'ljQ ljQLo ;+:yfsf] cGo ;Defljt bfloTj 5g\ eg] ;f] ;d]tnfO{

cg';"rL $=!# cGtu{t b]vfpg' kg]{5 .

-v_ gfkmf–gf]S;fg lx;fjsf zLif{sx?sf] ;+lIfKt JofVof

!= Aofh cfDbfgL

n3'ljQ ljQLo ;+:yfn] k|bfg u/]sf] shf{÷;fk6df k|fKt x'g' kg]{ AofhnfO{ gub k|fKtLsf] cfwf/df

cfDbfgL jfFwL o; zLif{sdf b]vfpg' kg]{5 . ;+:yfsf] Aofh cfDbfgLnfO{ cg';"rL $=!$ adf]lhd

pNn]v ug'{ kg]{5 .

t/ o; Joj:yfn] c;f/ dlxgf;Dddf kfs]sf] Aofh jiff{Gtkl5sf] ;fpg !% ut]leq k|fKt ePdf ;f]

/sdnfO{ a}+s tyf ljQLo ;+:yfx?n] cf–cfˆgf] cfDbfgL n]vfÍg ;DaGwL gLltdf :ki6 v'nfO{ ut

cfly{s jif{sf] gfkmf gf]S;fg lx;fjdf cfDbfgL hgfpg jfwf k'u]sf] dflgg] 5}g .

@= Aofh vr{

n3'ljQ ljQLo ;+:yfn] :jLsf/ u/]sf] lgIf]kdf tyf lnPsf] ;fk6Ldf plNnlvt cjlwdf ltg'{ kg]{

Aofh /sdnfO{ æAofh vr{Æ lx;fj zLif{sdf vr{ n]Vg' kg]{5 . gfkmf–gf]S;fg lx;fjsf] o; zLif{sdf

hgfOg] s'n /sd cg';"rL $=!% df pNn]v ug'{ kg]{5 .

#= sldzg tyf cGo ;~rfng cfDbfgL

n3'ljQ ljQLo ;+:yfn] cfˆgf] sf/f]af/ ;~rfngsf] l;nl;nfdf plNnlvt cjlwdf cfh{g u/]sf]

sldzg tyf cGo s'g} klg cfDbfgLnfO{ o; zLif{sdf hgfO{ cg';"rL $=!^ cg';f/ b]vfpg' kg]{5 .

$= sd{rf/L vr{

n3'ljQ ljQLo ;+:yfsf sd{rf/Lx?sf] lgldQ eP u/]sf] vr{x?sf] s'n /sd o; zLif{sdf hgfpg'

kg]{5 . o; zLif{sdf ;dfj]z x'g] vr{x?df sd{rf/L tnj, eQf, k]G;g, pkbfg vr{, ;~rosf]if yk,

tflnd vr{, kf]zfs vr{, jLdf cflb kg]{5g\ . o; zLif{sdf hgfO{g] /sd cg';"rL $=!& cg';f/

pNn]v ug'{ kg]{5 .

%= cGo ;~rfng vr{

n3'ljQ ljQLo ;+:yfn] cfˆgf] sfof{no ;~rfngsf] l;nl;nfdf eP÷u/]sf cGo ;Dk"0f{ ;~rfng

vr{x?sf] s'n /sd of] zLif{sdf hgfpg' kg]{5 . o; zLif{sdf pNn]v ul/g] /sd cg';"rL $=!* df

pNn]v ug'{ kg]{5 .

^= ;6xL 36j9 gf]S;fg

;6xL 36a9 cfDbfgL÷gf]S;fg lx;fjdf b]lvPsf] v'b df}Hbft C0ffTds /x]df of] zLif{sdf b]vfpg'

kg]{5 .

&= ;Defljt gf]S;fgL Joj:yf

hf]lvdo'Qm ;DklQ (Risk assets) sf] nflu o; a}+ssf] lgb]{zg adf]lhd /fVg'kg]{ Joj:yf (Provision)

gfkmf÷gf]S;fg lx;fjsf] o; zLif{sdf vr{ hgfO{ cg';"rL $=!( cg';f/ pNn]v ug'{ kg]{5 . o:tf]

Joj:Yffsf] cg'dfg q}dfl;s ?kdf ug'{ kg]{5 .

*= u}/–;~rfng cfDbfgL÷gf]S;fg

sf/f]af/sf] l;nl;nfdf k|ToIf ?kn] ;~rfng;+u ;DalGwt g/x]sf cfDbfgL tyf vr{x? o; zLif{s

cg';f/ pNn]v ug'{ kg]{5 . o; zLif{sdf hgfOg] /sd cg';"rL $=@) cg';f/ pNn]v ug'{ kb{5 .

(= ;Defljt gf]S;fgL Joj:yfaf6 lkmtf{

hf]lvdo'Qm ;DklQx? (Risk assets) sf] nflu ul/Psf] Joj:yf /sd a9L ePdf a9L ePsf] /sd

lkmtf{ cfDbfgL (Write back) ug'{ kg]{ cj:Yff cfPdf o; zLif{s cGtu{t b]vfO{ cg';"rL $=@! cg';f/

pNn]v ug'{ kg]{5 .

!)= c;fdfGo sf/f]af/x?af6 ePsf] cfDbfgL÷vr{

c;fdfGo sf/f]af/x?af6 ePsf] cfDbfgL÷vr{ cGtu{t dfly plNnlvt cGo zLif{sx? jfx]s v'b

Aofh cfDbfgLsf] % k|ltzteGbf a9L /x]sf ;a} vr{ tyf cfDbfgLsf] nflu cg;"rL $=@@ cg';f/

cnUu} zLif{sdf b]vfpg' kg]{5 .

76

!!= sd{rf/L af]g; Joj:yf

sd{rf/L jf]g;sf] Joj:yf ubf{ gfkmf–gf]S;fg lx;fjsf] ;Dk"0f{ sf/f]af/ kl5sf] v'b d'gfkmf -jf]g;

Joj:yf ;d]t_ nfO{ cfwf/ lng' kg]{5 . ljBdfg sfg'g adf]lhd v'b gfkmfaf6 tf]lsPsf] k|ltztn]

jf]g;sf] nflu 5'6\Øfpg' kg]{ /sdnfO{ o; zLif{s dfkm{t gfkmf–gf]S;fg lx;fjdf vr{ hgfpg' kg]{5 .

!@= cfo s/ Joj:yf

v'b s/ of]Uo gfkmfdf nfUg] cfo s/ jfktsf] /sd o; zLif{sdf vr{ n]Vg' kg]{5 . n3'ljQ ljQLo

;+:yfn] cfo s/ P]g tyf k|rlnt cfly{s sfg'gn]] 5'6 lbPsf / dfGotf glbOPsf vr{x?sf] lx;fj

u/L s/ of]Uo gfkmf sfod ug'{kg]{ 5 / ;f]xL cg'dflgt s/ of]Uo gfkmfsf] cfwf/df cfo s/ ;DaGwL

efjL bfloTj lgwf{/0f u/L o; zLif{s dfk{mt gfkmf–gf]S;fg lx;fjdf vr{ hgfpg' kg]{5 .

!#= v'b gfkmf÷gf]S;fg

o; zLif{sdf /x]sf] /sdnfO{ ;f]xL jif{sf]÷cjlwsf] ægfkmf–gf]S;fg jfF8kmfF8 lx;fjÆ sf] o; jif{sf]

d'gfkmf jf o; jif{sf] gf]S;fg zLif{sdf b]vfpg' kg]{5 .

-u_ gfkmf–gf]S;fg jfF8kmfF8 lx;fj ;DaGwL zLif{sx?sf] ;+lIfKt JofVof

vr{ tk{msf] ljj/0f -Debit tkm{_

!= ut jif{;Ddsf] ;l~rt gf]S;fg

n3'ljQ ljQLo ;+:yfsf] lx;fjdf ut cfly{s jif{;Ddsf] ;l~rt 3f6f /x]sf] cj:yfdf o; zLif{sdf

hgfpg' kg]{5 .

@= ;fwf/0f hu]8f sf]if

r'Qmfk'FhLsf] bf]Jj/ geP;Dd k|To]s jif{sf] v'b gfkmfaf6 sDtLdf jL; k|ltzt /sd ;fwf/0f hu]8f

sf]ifdf jfF8kmfF8 ug'{ kg]{5 .

#= e}kl/ cfpg] hu]8f

cfˆgf] v'b gfkmfaf6 s]xL c+z 5'6 \ofO{ æe}k/L cfpg] hu]8fÆ zLif{sdf /fVg] lg0f{o u/]df To:tf] /sd

o; sf]ifdf afF8kmfF8 ug'{ kg]{5 .

$= ;+:yf ljsf; sf]if

cfˆgf] gfkmfnfO{ ;+:yf ljsf; sf]ifdf hDdf ug]{ u/L jfF8kmFf8 ug]{ lg0f{o u/]df ;f] adf]lhdsf] /sd

o; zLif{sdf b]vfpg' kg]{5 .

%= nfef+z ;dLs/0f sf]if

;+:yfsf] gfkmfaf6 s]xL /sd cfufdL jif{x?df nfef+z ;dLs/0f ug]{ p2]Zon] jfF8kmfF8 u/L 5'§} /fVg

rfx]df To:tf] /sdnfO{ o; zLif{s dfkm{t jfF8kmfF8 lx;fjdf vr{ hgfpg' kg]{5 .

^= sd{rf/L ;DaGwL hu]8fx?

;+:yfsf] sd{rf/Lx?;+u ;DalGwt s'g} k|sf/sf sNof0fsf/L sf]if jf cGo s'g} lsl;dsf sf]ifx?df

gfkmfsf] s]xL c+z jfF8kmfF8 ug]{ ePdf o; zLif{s dfk{mt jfF8kmfF8 lx;fjdf vr{ hgfpg' kg]{5 .

&= k|:tfljt nfef+z

cfˆgf] gfkmfsf] s]xL c+z nfef+z ljt/0f ug{ k|:tfj u/]sf] ePdf ;f] /sdnfO{ o; zLif{ssf] afF8kmfF8

lx;fjdf vr{ hgfpg' kg]{5 .

*= k|:tfljt jf]g; z]o/

cfˆgf] ;l~rt d'gfkmfnfO{ k'FhLs/0f u/L ljBdfg z]o/jfnfx?nfO{ af]g; z]o/ k|bfg ug]{ jf z]o/s}

r'Qmf d"No a9fpg] lg0f{o u/]df ;f] jfktsf] /sddWo] ;l~rt d'gfkmfaf6 hlt k|of]u x'g] xf] ;f]

/sdnfO{ gfkmf–gf]S;fg afF8kmfF8 lx;fadf vr{ n]vL o; zLif{sdf hDdf ug'{ kg]{5 .

(= ljz]if hu]8f sf]if

o; a}+ssf] lgb]{zg adf]lhd s'g} klg lsl;dsf] ljz]if hu]8f sf]ifx? v8f ug{ ;l~rt d'gfkmf k|of]u

ug'{kbf{ o; zLif{s dfk{mt afF8kmfF8 lx;fjdf vr{ hgfpg' kg]{5 .

!)= ;6xL 36a9 sf]if

ljb]zL d'b|fsf] k'gd"{NofÍgaf6 jif{el/df ePsf] cfDbfgLdWo] ;6xL 36j9 ;DjlGw gLlt adf]lhd pQm

sf]ifdf ljlgof]hg ug'{ kg]{ /sd o; zLif{sdf b]vfpg' kg]{5 .

77

-3_ OlSj6Ldf ePsf] kl/jt{g ;DaGwL ljj/0f

n3'ljQ ljQLo ;+:yfn] tf]lsPsf] 9fFrfdf cfjZos ljj/0fx? v'nfO{ g]kfn n]vf dfkb08 (NAS) sf]

cfwf/df ljQLo ljj/0fsf] cleGg cËsf] ?kdf OlSj6Ldf ePsf] kl/jt{g ;DaGwL ljj/0f tof/ ug'{ kg]{5 .

-ª_ gub k|jfx ljj/0f

sDkgL P]g, @)^# sf] bkmf !)( adf]lhd x/]s sDkgLn] cfˆgf] jflif{s lx;fa ljj/0fx? tof/ ubf{ gfkmf–

gf]S;fg lx;fj tyf jf;nftsf] cnfjf gub k|jfx ljj/0f klg tof/ ug'{ kg]{ Joj:yf u/]sf] 5 . o;y{

sDkgLsf] ?kdf btf{ ePsf ;a} Ohfhtkqk|fKt ;+:yfx?n] cfˆgf] jflif{s lx;fj ; Fu} ægub k|jfx ljj/0fÆ

;d]t tf]lsPsf] 9fFrfdf tof/ ug'{ kg]{5 .

-r_ ;+:yfks z]o/ lwtf] aGws ;DaGwdf

n3'ljQ ljQLo ;+:yfsf ;+:yfks z]o/wgLn] lnPsf] z]o/ cGo a}+s tyf ljQLo ;+:yfdf lwtf] aGws /fvL

shf{ lnPsf] eP ;DalGwt a}+s÷ljQLo ;+:yfsf] jflif{s k|ltj]bgdf pNn]v -Disclose_ ug'{ kg]{ u/L cg';"rL

$=@# adf]lhdsf] ljj/0f k]z ug'{ kg]{5 .

-5_ :yug s/ ;DaGwL Joj:yf

n3'ljQ ljQLo ;+:yfn] ljQLo ljj/0f k|sfzg ubf{ g]kfn n]vfdfg – ( -Nepal Accounting Standard - 9_

cg';f/ :yug s/ -Deferred Tax_ sf] n]vfÍg u/L ;f] ljifo ;d]t v'nfpg' -Disclose_ kg]{ 5 . pQm

zLif{snfO{ ljQLo ljj/0fdf b]xfo adf]lhd x'g] u/L k|sfzg ug'{ kg]{{{]5 .

!= gfkmf gf]S;fg lx;fjdf cfos/ Joj:yf zLif{s cGtu{t xfn sfod /x]sf] lgoldt k|s[ltsf] s/ vr{

-Current Tax_ sf] cnfjf o; jif{sf] :yug s/ -Deferred Tax_ zLif{sdf cfDbfgL÷vr{ n]vfÍg ug{' kg]{

Joj:yf ldnfO{Psf] 5 .

@= jf;nftdf :yug s/ ;DklQ Pjd\ bfloTjsf] 5'§} zLif{s sfod ug'{kg]{ ePsf]n] o;nfO{ jf;nftsf]

cGo bfloTj÷;DklQ ;DaGwL cg';"rLdf æcGoÆ eGbf dfly :yug s/ bfloTj÷;DklQ pk–zLif{s

sfod ug'{ kg]{ Joj:yf ldnfOPsf] 5 .

#= jflif{s k|ltj]bgsf] n]vf ;DaGwL l6Kk0fLdf :yug s/ u0fgfsf] nflu ckgfOPsf] s/sf] b/ / ;f]

ckgfpg'sf] cfwf/, s/of]Uo Pjd\ s/ u0fgf ubf{ 36fpg ldNg] c:yfoL km/sx?, u0fgf ul/Psf]

:yug s/ / ;f] jfkt ;[hgf x'g uPsf] ;DklQ tyf bfloTjsf] lj:t[t ljj/0f v'nfpg' kg]{5 .

$= xfn :yug s/ hu]8f sf]ifdf /x]sf] /sd cGo hu]8f sf]ifdf /sdfGt/ ug'{kg]{5 .

78

Structural Liquidity

-?= xhf/df_

1= gub df}Hbft

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

3= dfu]sf] avt k|fKt x"g] /sd

4= ;/sf/L ;"/If)fkq

5= g]=/f=a}+s C)fkq

6= cGt/ a}+s tyf ljQLo ;+:yf shf{

7= shf{ ;fk^

8= kfpg" kg]{ Aofh

9= k|lta$tf cGtu{t cGo ;+:yfx?af^ k|fKt

x"g]

10= qm=;= 18 / 19 sf ;"ljwfx?sf] e"QmfgL

11= cGo

12= ;b:ox?af^ lgIf]k

13= ;j{;fwf/)faf^ jrt lgIf]k

14= ;j{;fwf/)faf^ d"@lt lgIf]k

15= C)fkqx?

16= ;fk^L M

dfu÷cNk ;"rgf

cGt/ a}+s÷lj=;+:yf

k'g/shf{

cGo

17= cGo bfloTj tyf Joj:yfx? M

;)*«L qm]l*^;{

e"QmfgL lbg"kg]{ lan

e"QmfgL lbg"kg]{ Aofh

Joj:yfx?

cGo

18= k|lta$tf cGtu{t cGo ;+:yfx?nfO{ lbg"kg]{

19= pkef]u eOg;s]sf] :jLs[t ;"ljwfx?

20= qm=;= 9 cGtu{tsf] ;"ljwfsf] e"QmfgL

21= cGo

v"b ;DklQ

;l~rt v"b ;DklQ

79

kfpg"kg]{ Aofh h"g ;dodf Aofh k|fKt x'g] xf], ;f]xL ;dosf] ;DalGwt Bucket df /fVg] .

k|lta$tf cGtu{t cGo

;+:yfx?af^ k|fKt x"g]

h"g ;dodf ;"ljwf k|fKt x'g] ck]Iff ul/Psf] % ;f]xL ;dosf] ;DalGwt Bucket df /fVg] .

;)*«L qm]l*^;{ 1 b]lv 90 lbgsf] Bucket df /fVg] .

e"QmfgL lbg"kg]{ lan e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] .

e"QmfgL lbg"kg]{ Aofh e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] .

Joj:yfx?* lglZrt e"QmfgL cjlw ePsf] cj:yfdf ;f]xL adf]lhd / gePsf] cj:yfdf 1 b]lv 90 lbgsf]

Bucket df /fVg] .

k|lta$tf cGtu{t cGo

;+:yfx?nfO{ lbg"kg]{

lautsf] Trend ljin]if)faf^ dfusf] Pattern cg"dfg u/L ;f]xL cg";f/sf] ;DalGwt Bucket

df /fVg] .

pkef]u e}g;s]sf] :jLs[t

;"ljwfx?

lautsf] Trend ljin]if)faf^ dfusf] Pattern cg"dfg u/L ;f]xL cg";f/sf] ;DalGwt Bucket

df /fVg] .

qm=;= 9 cGtu{tsf]

;"ljwfsf] e"QmfgL

e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] .

cGo zLif{sx? lgb]{zgdf Joj:yf ul/P adf]lhd ug]{ .

* ;Defljt gf]S;fgL jfkt sfod ul/Psf Joj:yfx? afx]ssf vr{ zLif{s;+u ;DalGwt Joj:yfx? .

lgb]{zg kmf=g+= # 5=2

Aofhb/ ;DaGwL hf]lvd cg"udg tflnsf

n3'ljQ ljQLo ;+:yfsf] gfdM

cjlw M -¿=nfvdf_

cjlw

ljj/0f

! – ()

lbg

(! – !*)

lbg

!*! – @&)

lbg

@&! –

#^% lbg

! jif{

eGbf a9L s'n /sd

!= s'n ;DklQ* @= s'n bfloTj** #= cGt/fn -! — @_

$= ;l~rt cGt/fn

%= ;dfof]lht Aofhb/ (IRC)*** ^= q}dfl;s d'gfkmf l:yltdf k|efj

-;l~rt cGt/fn x IRC) &= ;l~rt d'gfkmf l:ylt km/s

-qm=;= ^ sf] hf]8 ub}{ hfg]_

* s'n ;DklQ cGtu{t Aofhb/df ePsf] kl/jt{gsf sf/0f k|efljt x'g] ;DklQ (Interest Sensitive Assets) dfq ;dfj]z ug'{

kg]{5 .

** s'n bfloTj cGtu{t Aofhb/df ePsf] kl/jt{gsf sf/0f k|efljt x'g] bfloTj (Interest Sensitive Liabilities) dfq ;dfj]z

ug'{ kg]{5 .

*** Interest Rate Change

80

cg';"rL – 3 ^=!

>L ;~rfns ;ldlt, ldlt M @)&=====÷====÷======

=================== lnld6]8,

=====================================.

ljifo M hfgsf/L u/fPsf] af/] .

pko{'Qm ;DaGwdf d ========================================================n] o; n3'ljQ ljQLo ;+:yfsf] ;~rfnssf] kbdf

ldlt @)^===÷====÷=====af6 jxfn u/]sf]n] a}s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf @@ adf]lhd b]xfosf

ljifox?sf] af/]df hfgsf/L u/fPsf] 5' .

-!_ o; n3'ljQ ljQLo ;+:yf;+u d jf d]/f] kl/jf/sf] s'g} ;b:on] s'g} lsl;dsf] s/f/ u/]sf] jf ug{ nfu]sf] 5}g .

-@_ n3'ljQ ;+:yfsf] sfo{sf/L k|d'v, k|jGw ;~rfns jf sDkgL ;lrj, n]vfkl/Ifs tyf dxfk|aGwssf] lgo'lQmsf]

;DaGwdf d]/f] s'g} k|sf/sf] :jfy{ jf ;/f]sf/ 5}g .

-#_ d / d]/f] kl/jf/sf] s'g} ;b:on] o; n3'ljQ ljQLo ;+:yfsf] z]o/ ;+Vof===================lnPsf]] 5'÷5f}+, ;f] afx]s

a}+ssf] cGo z]o/ jf l8aGr/ lnPsf] 5}g .

-$_ d o; afx]s g]kfn /fi6« a}saf6 :jLs[t k|fKt s'g} a}+s tyf ljQLo ;+:yfsf] ;~rfns 5}g .

-%_ d]/f] kl/jf/sf] s'g} klg ;b:on] o; n3'ljQ ljQLo ;+:yfsf] kbflwsf/L÷sd{rf/Lsf] x}l;otn] sfd u/]sf 5g\÷

5}gg\ .

-/x]sf] eP v'nfpg] =========================================================================_

-^_ a+}s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf !*-ª_ adf]lhd d o; afx]s cGo s'g} klg k|sf/sf] lgIf]k

;DaGwL Aoj;fo ;~rfng ug]{ ;+:yfsf] -k|rlnt sfg'g adf]lhd jrt tyf C0fsf] sf/f]af/ ug]{ ;xsf/L ;+:yf

;d]tsf]_ ;~rfns, sd{rf/L jf axfnjfnf n]vfkl/Ifs jf ;Nnfxfsf/sf] kbdf /x]sf] 5}g . ;fy}, o; ;+:yfsf]

;~rfns /x];Dd d cGo s'g} k|sf/sf] jrt tyf C0f ;DaGwL sf/f]af/ ug]{ ;+:yfsf] ;~rfns x'g] 5}g .

-&_ o; a}+s÷ljQLo ;+:yfsf] ;+:yfks z]o/ lwtf] /fvL shf{ lnPsf] 5÷5}g .

olb 5 eg] ;f]sf] ljj/0f v'nfpg' kg]{ 5 .

-*_ dfly 3f]if0ff ul/Psf÷k]z ul/Psf ljj/0fx? 7Ls ;f+rf] xf], em'¶f 7xl/Pdf sfg'g adf]lhd ;x'Fnf a'emfpFnf .

;~rfnssf] b:tvt M

Gfd, y/ M

afa'sf] gfd M

afh]sf]÷kltsf] gfd M

7]ufgf M

gful/stf lnPsf] lhNnf / gful/stf g+=

-b|i6Ao MMM of] ljj/0f n3'ljQ ljQLo ;+:yfsf] ;~rfnssf] kbdf lgjf{lrt jf dgf]lgt ePsf] ldltn] & lbg leq / kl/jt{g

ePdf kl/jt{g ePsf] ldltn] & lbg leq ;DalGwt n3'ljQ ljQLo ;+:yfdf k]z ug'{ kg]{5 . ;fy}, n3'ljQ ljQLo ;+:yfn]

;~rfnsaf6 of] ljj/0f k|fKt ePsf] ldltn] & lbgleq o; a}s ;dIf k]z ug'{ kg]{5 . _

81

cg';"rL – 3 ^=@

================== lnld6]8

;~rfnsx?sf] btf{÷nut lstfj

tof/ ug]{M k|dfl0ft ug]{M

cg';"rL – 3 ^=#

>L hgzlQm Joj:yfkg ljefu, ldlt M @)&====÷====÷======

===================n3'ljQ ljQLo ;+:yf lnld6]8,

=====================================.

laifo M :j3f]if0ff ul/Psf] af/] .

pko{'Qm ;DaGwdf d ========================================================n] o; n3'ljQ ljQLo ;+:yfsf]

================= kbdf ldlt @)&===÷====÷=====lgo'Qm ePsf]n] g]kfn /fi6« a}+saf6 æ3Æ ju{sf n3'ljQ ljQLo

;+:yfnfO{ hf/L ul/Psf] lgb]{zg adf]lhd b]xfo adf]lhdsf] :j3f]if0ff ub{5' .

-!_ 6f6 gkN6]sf] jf a]OdfgL jf hfn;fhLsf] cf/f]kdf ;hfo gkfPsf],

-@_ cfˆgf] k"j{ sf/f]af/df g]kfn /fi6« a}+s jf a}+s tyf ljQLo ;+:yfaf6 lgnDjg gul/Psf] jf g]kfn /fi6«

a}+saf6 ePsf] cg';Gwfgdf z+sf:kb sf/f]af/df ;+nUg egL ls6fg gul/Psf] jf To:tf] lgnDjgjf6

km's'jf ePsf] kfFr jif{ k'u]sf] jf To:Tff] z+sf:kb sf/f]af/sf] ;+nUgtfaf6 ;kmfO kfPsf],

-#_ sfnf];"rLdf ;dfj]z gePsf] jf To:tf] ;"rLaf6 k'ms'jf ePsf] tLg jif{ k'u]sf] .

-$_ ;DklQ z'4Ls/0f tyf cftÍjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL s;"/df ;hfo gkfPsf] jf d'2f

grn]sf] .

-%_ ck/flws lqmofsnfk lj?4 cbfntdf d'2f grn]sf] .

-^_ k|rlnt sfg"g adf]lhd ltg'{kg]{ s/ r'Qmf u/]sf] .

dfly 3f]if0ff ul/Psf÷k]z ul/Psf ljj/0fx? 7Ls 5g\, em'¶f 7xl/Pdf sfg"g adf]lhd ;x'Fnf a'emfpFnf .

b:tvt M

gfd y/ M

afa'sf] gfd M

afh]sf]÷kltsf] gfd M

7]ufgf M

gful/stf lnPsf] lhNnf / gful/stf g+=

s|=;+= ;~rfnssf] gfd afa'sf] gfd afh]sf]÷kltsf]

gfd

k]zf,

Joj;fo

;~rfns

lgo'Qm

ePsf] ldlt

;~rfnsaf6

x6]sf] ldlt

82

lgb]{zg kmf=g+= 3 *=!

;/sf/L C0fkq / g]kfn /fi6« a}s C0fkqdf ePsf] nufgL ljj/0f -cw{jflif{s_

@) ======;fn ============dlxgf

-?=xhf/df_

qm=;= ljj/0f /sd -?=_

s'n

ldlt clws[t b:tvt

lgb]{zg kmf=g+= 3 *=@

sDkgLsf] z]o/k'‘hLdf ePsf] nufgL ljj/0f -cw{jflif{s_

@) ======;fn ============dlxgf

-?=xhf/df_

qm=;= sDkgLsf] gfd Z]fo/ ;+Vof k/n d"No ahf/ d"No

gfkmf÷-gf]S;fg_ jf sf]if

;dfof]hg /sd

s'n

ldlt clws[t b:tvt

lgb]{zg kmf=g+= 3 *=#

;+ul7t ;+:yfx?sf] l8j]~r/df ePsf] nufgL ljj/0f -cw{jflif{s_

@) ======;fn ============dlxgf

?=xhf/df_

qm=;= sDkgLsf] gfd nufgL ldlt /sd ?=

s'n

ldlt clws[t b:tvt

83

cg';"rL–3 (=!

Ohfhtkqk|fKt ;+:yfx?n] j]a;fO6 dfkm{t o; a}+sdf k7fpg' kg]{ tYofÍx? ;DaGwL ljj/0f

cg';"rL÷

kmf/fd g+=

ljifo tYofÍsf] k|s[lt k7fpg' kg]{ cjlw

(=^ Zffvf tyf cGo sfof{nosf] ljj/0f oyf ;dodf ;+rfng ePsf] lbg

^=$ ;+rfns tyf sfo{sf/L k|d'vsf] ljj/0f oyf ;dodf lgo'Qm jf lgj[Q ePsf] lbg

(=!^s lgIf]k vftf ;+Vofx?sf] zfvfut ljj/0f dfl;s

csf]{ dlxgfsf] !% ut] leq

(=!^v shf{ / lgIf]k ;DaGwL] zfvfut ljj/0f dfl;s

(=@@ k|d'v ljQLo kl/;"rsx?sf] ljj/0f Dffl;s

(=% q}dfl;s ljQLo ljj/0f q}dfl;s

(=!(s sd{rf/Lx?sf] ljj/0f cw{jflif{s

(=!(v ;+:yfks ;]o/wgLx?sf] ljj/0f cw{jflif{s

cg';"rL–3 (=@

Ohfhtkqk|fKt ;+:yfx?n] Excel Sheet dfkm{t o; a}+sdf k7fpg' kg]{ tYofÍx? ;DaGwL ljj/0f

cg';"rL÷kmf/f

d g+=

ljifo tYofÍsf]

lsl;d

tYofÍ k7fpg] ljlw k7fpg'

kg]{

cjlw

!=! / !=@ k'FhLsf]if / hf]lvd efl/t

;DklQ dfl;s

1. https://reporting.nrb.org.npdflogin ug]{ 2. Reports Upload Select ug]{ 3. Bulk Excel Upload Select ug]{ 4. Add Report Select ug]{

5. Fiscal Year Select ug]{ 6. Reporting Month Select ug]{ 7. pko'Qm Category Select ug]{ 8. Description df cfjZostfg';f/ ;+lIfKt ljj/0f eg]{ 9. cfkm'n] Upload ug{ rfx]sf] l/kf]6{sf] lsl;dSelectug]{ 10. Choose File af6 cffkm'n] Upload ug{ rfx]sf]

FileSelect ug]{ 11. Saveug]{

Ps k6s Upload eO{ Submit ePsf] File kl/jt{g ug'{ k/]df b]xfo adf]lhdsf k|s[of cjnDag ug]{

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Columndf /x]sf] icon clickug]{

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4. Unlock Details Window v'N5

o;dfResubmit Reason: * df s'g} Pp6f sf/0f

rog ug]{

5. Save ug]{

6. To; kl5 k'gM z'? b]lvsf] k|s[of cjnDag u/L

Upload ePsf] File Submit ug]{ .

csf]{

dlxgfsf]

!% ut]

leq

(=!, (=@,

(=#, (=$ dfl;s tYofÍ ljj/0f dfl;s

!#=!, !#=@,

!#=#

clgjfo{ df}Hbft / j}Bflgs

t/ntf ljj/0f dfl;s

(=& k|ult ljj/0f dfl;s

%=! ;+/rgfut t/ntf cg'udg

ljj/0f q}dfl;s

%=@ Aofhb/ hf]lvd cg'udg

ljj/0f q}dfl;s

@=!, @=@ shf{ ;fk6 / Joj:yf,

u|fxs cg';f/ shf{ q}dfl;s

(=*, (=( Jofhb/ cg';f/ lgIf]k /

shf{sf] ljj/0f q}dfl;s

*=!, *=@,

*=#

;/sf/L C0fkq, sDkgLsf]

z]o/ / ;+ul7t ;+:yfsf]

l8a]Gr/df ePsf] nufgL,

q}dfl;s

!&=!

ljkGg ju{df k|jfx x'g] u/L

k|fKt ;fk6L / ;f] sf] nufgL

ljj/0f

q}dfl;s

k|sfzg eP

cg';f/

Aofhb/ k|sflzt ePsf]

ljj/0f q}dfl;s

lgb]{zgdf pNn]v ePb]lv afx]s o; a}+ssf] cGo ljefu÷sfof{nodf k7fpg' kg]{ ljj/0fx? lgoldt ?kdf k7fpg' kg]{5 .

https://reporting.nrb.org.np/

84

g]=/f=a}+s lgb]{zg kmf=g+=3(=!

======================== lnld6]8

;DklQ / bfloTjsf] uf]Zjf/f lx;fj -dfl;s_

@) ===== ;fn =========== dlxgfsf] ljj/0f

-?=xhf/df_

k'FhL tyf bfloTj /sd ;DklQ /sd

!= k'FhL tyf hu]8f sf]ifx? != gub df}Hbft

!=! r'Qmf k'FhL !=! :jb]zL d'b|f -l;Ssf ;d]t_

!=!=! ;fwf/0f z]o/ !=@=! ef/tLo d'b|f

!=!=@ gg\l/l8d]jn lk|km/]G; z]o/ @= a}+s df}Hbft

!=!=#= l/l8d]jn lk|km/]G; z]o/ @=! :jb]zL d'b|f

!=@ sn Og P8\efG; @=!=! g]kfn /fi6« a}+sdf

!=# k|:tfljt af]g; z]o/ @=!=@ æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf

!=$ ;fwf/0f hu]8fsf]if @=!=@=! clgjfo{ gub df}Hbft k|of]hgsf] nflu

!=% z]o/ lk|ldod @=!=@=! cGo df}Hbft

!=^ ;l~rt gfkmf÷gf]S;fg (Retained Earning) @=!=# ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf

!=& cGo hu]8f tyf sf]ifx? @=!=$ æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf

!=&=! e}k/L cfpg] hu]8f @=!=% cGo ljQLo ;+:yfdf

!=&=@ ;DklQ k'gd"{NofÍg sf]if #= dfu]sf avt k|fKt x'g] /sd

!=&=# k'FhLut hu]8fsf]if #=! :jb]zL d'b|f

!=&=$ ;+:yf ljsf;sf]if #=!=! æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf

!=&=% ljz]if hu]8fsf]if #=!=@ ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf

!=&=^ nfef+z ;dLs/0f sf]if #=!=# æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf

!=&=& cGo :jtGq sf]if #=!=$ cGo ljQLo ;+:yfdf

!=* k'FhL lkmtf{ hu]8f sf]if $= C0fkqdf nufgL

!=!) nufgL ;dfof]hg sf]if $=! g]kfn ;/sf/

!=!! cGo sf]if $=!=! 6]«h/L lan

@= ;fk6L $=!=@ ljsf; C0fkq

@=! g]kfn /fi6« a}+saf6 ;fk6L $=!=# /fli6«o jrt kq

@=!=! k'g/shf{ $=!=$ ljz]if C0f kq

@=!=# cGo $=@ g]=/f=a}+s C0f kq

@=@ cGo ;fk6L $=$ ;/sf/L u}/–ljQLo ;+:yf

@=@=! cGt/a}+s ;fk6L $=% cGo u}/–ljQLo ;+:yf

@=@=@ o'jf :j/f]huf/ sf]if %= z]o/ tyf cGo nufgL

@=@=# ul/aL lgjf/0f sf]if %=! z]o/df nufgL

@=@=$ u|fdL0f :jfjnDag sf]if %=@ cGt/a}+s nufgL

@=@=% cGo ;fk6L %=# d'2tL lgIf]kdf u/]sf] nufgL

#= lgIf]kx? %=$ cGo nufgL

#=! clgjfo{ jrt lgIf]k ^= shf{ tyf ;fk6

#=@ :j]lR5s jrt lgIf]k ^=! ;+:yfut

#=# ;j{;fwf/0fjf6 ;+sng u/]sf] lgIf]k ^=@ JolQmut

#=#=! jrt &= l:y/ ;DklQ

#=#=@ d'2tL &=! hUuf

#=$ cGo lgIf]k &=@ ejg

$= e'QmfgL lbg'kg]{ lanx? &=# kmlg{r/÷lkmS;r/

%= cGo bfloTj tyf Joj:yfx? &=$ ;jf/L ;fwg

%=! ;08«L q]ml86;{ &=% sDKo'6/ tyf d]zLg/L

%=@ k]G;g tyf pkbfg sf]if &=^ k'FhLut lgdf{0f vr{

%=# sd{rf/L ;~rosf]if &=& lnh xf]N8 ;DklQ

%=$ sd{rf/L sNof0fsf]if &=* ;ˆ6j]o/

%=% sd{rf/L tflndsf]if &=( cGo

85

%=^ sd{rf/L af]g; Joj:yf *= cGo ;DklQ

%=& sd{rf/Lsf] ljbf jfktsf] /sd *=! c;'n ug{ afFsL Aofh

%=& k|:tfljt tyf e'QmfgL lbg afFsL nfef+z *=!=! ;/sf/L C0fkqdf

%=* cfos/ Joj:yf *=!=@ nufgLdf -cGt/a}+s ;d]t_

%=( shf{ gf]S;fgL Joj:yf *=!=# shf{df

%=(=! ;fdfGo shf{ gf]S;fgL Joj:yf *=@ d;nGb df}Hbft

%=(=@ ljz]if shf{ gf]S;fgL Joj:yf *=# sd{rf/L ;fk6L÷k]ZsL

%=(=@=! k'g/;+/rgf÷k'g/tflnlss/0f shf{ *=$ ;08«L 8]6;{

%=(=@=@ sd;n shf{ *=% clu|d e'QmfgL

%=(=@=# z+sf:kb shf{ *=& dfu{:y gub (Cash in Transit)

%=(=@=$ v/fa shf{ *=( clu|d s/ e'QmfgL

%=(=# cltl/Qm shf{ gf]S;fgL Joj:yf *=!! Voflt

%=(=$ l;df gf3]sf] shf{sf] gf]S;fgL Joj:yf *=!@ cGo

%=!) nufgL ;DaGwL gf]S;fgL Joj:yf (= ckn]vg x'g afFsL vr{

%=!! u}/–a}+lsË ;DklQ gf]S;fgL Joj:Yff (=! k"j{ ;~rfng vr{

%=!@ cGo ;DklQ gf]S;fgL Joj:yf (=@ dh{/ vr{

%=!# Aofh d'NtjL lx;fj (=# cGo

%=!#=! ut cjlw;Ddsf] !)= u}/–a}+lsË ;DklQ

%=!#=@ o; cjlwdf yk !!= lx;fj ldnfg

%=!#=# o; cjlwdf c;'nL ePsf] !! =! s]Gb|Lo sfof{no

%=!$ lgIf]kdf lbg'kg]{ Aofh !!=@ zfvf sfof{no

%=!^ x|f;s§L sf]if !@= gfkmf÷gf]S;fg lx;fj

%=!& kfsLg;s]sf] cfDbfgL !@=! ut dlxgf;Dds]f

%=!* cGo !@=@ o; dlxgfsf]

^= lx;fj ldnfg

^=! s]Gb|Lo sfof{no

^=@ If]qLo÷zfvf sfof{no

^=# cGo

&= gfkmf gf]S;fg lx;fj

&=! ut dlxgf;Ddsf]

&=@ o; dlxgfsf]

hDdf hDdf

gf]6 M dfly tf]lsPsf] s'g} zLif{s cGtu{t /sd g/x]sf] eP tfklg ;f] zLif{s sfod} /fvL o; a}+sn] tf]s]sf] 9fFrfdf s'g} kl/jt{g ug{ kfOg] 5}g . o;

kmf/fdsf pk–zLif{sx?df ePsf sf/f]af/x? lglb{i6 :yfgdf clgjfo{ ?kdf b]vfO{ To;sf] hf]8 k|To]s pk–zLif{s x'b} d"n zLif{s;Dd ug'{ kg]{5 .

jf;nft aflx/sf sf/f]af/ -;Defljt bfloTjx?_ M

hdfgt

ckl/jTo{ shf{ k|lta4tf (Irrevocable Loan Commitment)

cfos/ jfkt ;Defljt bfloTj (Contingent Liabilities on Income Tax)

Acceptance ;lxt cGo ;j} k|sf/sf ;Defljt bfloTjx?

r'Qmf jf e'Qmfg x'g afFsL z]o/ nufgL

e'QmfgLsf] nflu bfjL k/]sf] hdfgt

;+:yfpk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf] bfloTjx?

ljj/0f tof/ ug]{sf] ljj/0f k]z ug]{ clws[tsf]

gfd M gfd M

bhf{ M bhf{ M

b:tvt M b:tvt M

ldlt M ldlt M

86

g]=/f=a}+s lgb]{zg kmf=g+= 3(=@

========================================== lnld6]8

gfkmf gf]S;fg lx;fj

@) ====== b]lv @) ========= ;Dd -dfl;s_

-?=xhf/df_

vr{ o; dlxgf

;Ddsf] ¿=

ut dlxgf

;Ddsf] ¿= cfDbfgL

o; dlxgf

;Ddsf] ¿=

ut dlxgf

;Ddsf] ¿=

!= Aofh vr{

!=! lgIf]k bfloTjdf

!=!=! clgjfo{ jrt

!=!=@ :j]lR5s jrt

!=!=# ;j{;fwf/0fjf6 ;+sng u/]sf] jrt

!=!=$ cGo jrt

!=@ cGt/ a}+s/ ljQLo ;+:yf ;fk6L

!=@=! g]kfn /fi6« a}+s

!=@=@ cGt/ a}+s/ ljQLo ;+:yf

!=@=# cGo ;fk6L

@ sld;g vr{

#= sd{rf/L vr{

#=! tna eQf

#=@ cGo vr{

$= ;~rfng vr{

$=! 3/ef8f

$=@ x|f;s§L

$=# d;nGb

$=$ OGwg

$=% cGo ;~rfng vr{

%= u}/–;~rfng vr{

^= hf]lvd ;DaGwL Joj:yf

^=! shf{ gf]S;fgL Joj:yf

^=!=! ;fdfGo shf{ gf]S;fgL Joj:yf

^=!=@ ljz]if shf{ gf]S;fgL Joj:yf

^=!=@=! k'g/;+/rgf÷k'g/tflnlss/0f shf{

gf]S;fgL Joj:yf

^=!=@=@ sd;n shf{ gf]S;fgL Joj:yf

^=!=@=# z+sf:kb shf{ gf]S;fgL Joj:yf

^=!=@=$ v/fa shf{ gf]S;fgL Joj:yf

^=!=# cltl/Qm shf{ gf]S;fgL Joj:yf

^=!=$ ;Ldf gf3]sf] shf{sf] Joj:yf

^=@ u}/–a}+lsË ;DklQ gf]S;fgL Joj:yf

^=# nufgLdf ;Defljt gf]S;fgL Joj:yf

^=$ cGo ;DklQsf] gf]S;fgL Joj:yf

&= c;'nL x'g g;Sg] shf{sf] ckn]vg

*= c;fdfGo sf/f]af/x?af6 ePsf] vr{

(= sd{rf/L af]g; Joj:yf

!)= cfos/ Joj:yf

!!= v'b gfkmf

!= Aofh cfDbfgL

!=! shf{ ;fk6df

!=@ nufgLdf

!=@=! g]kfn ;/sf/sf] ;'/If0fkq

!=@=@ ljb]zL C0fkq

!=@=# g]kfn /fi6« a}+ssf] C0fkq

!=@=$ l8a]~r/ tyf aG8

!=# Ph]G;L df}Hbftdf

!=$ dfu tyf cNk ;"rgfdf k|fKt x'g]

df}Hbftdf

!=% cGodf

@= sld;g tyf l8isfp06

@=! lan vl/b tyf l8isfp06

@=@ sldzg

@=# cGo

#= cGo ;~rfng cfDbfgL

$= u}/–;~rfng cfDbfgL

%= hf]lvd ;DaGwL Joj:yfaf6

lkmtf{ -cfDbfgL_

%=! c;n shf{ gf]S;fgL Joj:yf

%=@ ljz]if shf{ gf]S;fgL Joj:yf

%=@=! k'g/;+/rgf÷k'g/tflnlss/0f

shf{ gf]S;fgL Joj:yf

%=@=@ sd;n shf{ gf]S;fgL Joj:yf

%=@=# z+sf:kb shf{ gf]S;fgL Joj:yf

%=@=$ v/fa shf{ gf]S;fgL Joj:yf

%=# cltl/Qm shf{ gf]S;fgL Joj:yf

%=$ ;Ldf gf3]sf] shf{sf] Joj:yf

%=% u}/–a}+lsË ;DklQ gf]S;fgL

Joj:yf

%=^ nufgLdf ;Defljt gf]S;fgL

Joj:yf

%=& cGo ;DklQsf] gf]S;fgL Joj:yf

^= ckn]vg ePsf] shf{sf] c;'nL

&= c;fdfGo sf/f]af/x?af6 ePsf]

cfDbfgL

*= v'b gf]S;fg

hDdf hDdf

ljj/0f tof/ ug]{ ljj/0f k]z ug]{ clws[t

b:tvt M b:tvt M

gfd M gfd M

bhf{ M bhf{ M

ldlt M ldlt M

gf]6 M !_ dfl;s ?kdf x|f; s§L vr{ / cGo vr{ ;DalGwt vr{ zLif{s cGtu{t ;dfj]z x'g' kg]{5 .

@_ x/]s qodf; cGtsf] gfkmf gf]S;fg lx;fj tof/ ubf{ clgjfo{ ?kn] shf{ gf]S;fgL Joj:yf nufot cGo gf]S;fgL

Joj:yfdf ePsf] yk jf 36 /sd oyfy{ lrq0f x'g] u/L n]vfÍg ug'{ kg]{5 .

#_ sd{rf/L jf]g; / cfos/sf] nflu pko'{Qm cg'dfg u/L a}+s Joj:yfkgn] ;DalGwt cjlwx?df Joj:yf ug]{ tyf n]vfÍg

ug{' kg]{5 .

87

g]=/f=a}+s lgb]{zg kmf=g+= 3(=#

========================================== lnld6]8

If]qut cg';f/sf] shf{ tyf ;fk6sf] ljj/0f -q}dfl;s_

@) ======== ;fn =============== dlxgfsf] ljj/0f

-?= xhf/df_

qm;+=

ut d;fGt;Ddsf]

afFsL

o; dlxgfdf

ljtl/t

o; dlxgfdf

c;"nL

d;fGt;Dddf p7fpg

afFsL efvf gf3]sf]

;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf Aofh ;+Vof ;fFjf Aofh

pBf]u÷If]qx?

! s[lif

!=! cGgafnL

!=@ t/sf/L afnL

!=# cGo gub] afnL

!=$ kmnkm"n tyf k'ik v]tL

!=% kz'kfng÷kz' awzfnf

!=^ k+IfL kfng

!=& dfx'/L kfng

!=* df5fkfng ;DaGwL

!=( cGo s[lif tyf s[lif hGo ;]jfx?

@ 3/]n' tyf n3'pBf]u

# ;]jf Jofj;fo

#=! yf]s tyf v'b|f Jofkf/

#=@ xf]6n tyf /]i6'/]i6

#=# cGo ;]jfx?

$ yf]s shf{

$=! g]=/f=a}+saf6 Ohfhtkqk|fKt ljQLo ;+:yf

$=!=! 3 ju{sf ljQLo ;+:yfx?

$=!=@ ;xsf/L ;+:yf

$=!=# u}/;/sf/L ;+:yfx?

$=@ ;xsf/L tyf u}/;/sf/L ;+:yf

$=# cGo

% cGo

hDdf

ljj/0f tof/ ug]{ M ljj/0f k]z ug]{ clws[t

b:tvt M b:tvt M

gfd M gfd M

bhf{ M bhf{ M

ldlt M ldlt M

g]=/f=a}+s lgb]{zg kmf=g+= 3(=$

======================== lnld6]8

cjlw cg';f/ efvf gf3]sf] shf{ tyf ;fk6sf] ljj/0f -q}dfl;s_

@) ======= ;fn ======== dlxgfsf] ljj/0f

-?=xhf/df_

qm=;= shf{ If]q

k|jflxt s'n

shf{

c;n shf{ lgliqmo shf{

efvf ggf3]sf] # dlxgf;Dd

efvf gf3]sf]

k'g/;+/rgf

tyf

k'g/tflnls

s/0f

# b]lv ^

dlxgf;Dd

efvf

gf3]sf]

^ dlxgfb]lv !

jif{ ;Dd efvf

gf3]sf]

! jif{eGbf a9L

cjlwn] efvf

gf3]sf]

efvf gf3]sf]

s'n shf{

shf{

;+Vof /sd

shf{

;+Vof /sd

shf{

;+Vof /sd

shf{

;+Vof /sd

shf{

;+Vof /sd

shf{

;+Vof /sd

shf{

;+Vof /sd

shf{

;+Vof /sd

! s[lif

@ 3/]n' tyf n3'pBf]u

# ;]jf

$ yf]s shf{

% cGo

hDdf

ljj/0f tof/ ug]{ M ljj/0f k]z ug]{ clws[t

b:tvt M b:tvt M

gfd M gfd M

bhf{ M bhf{ M

88

g]=/f=a}+s lgb]{zg kmf=g+= 3(=%

============================= lnld6]8

q}dfl;s ljQLo ljj/0f -q}dfl;s_

-?=xhf/df_

qm=;= ljj/0f o; qodf; cl3Nnf] qodf; utjif{sf] ;DalGwt qodf;

1= s'n k'FhL tyf bfloTj

1=1 r'Qmf k'FhL

1=2 hu]8f tyf sf]ifx?

1=3 C0fkq tyf aG8

1=4 ;fk6L

1=5 lgIf]k bfloTj

1=5=1 ;d"xut

1=5=2 ;j{;fwf/0f

1=6 cfos/ bfloTj

1=7 cGo bfloTj

2= s'n ;DklQ

2=1 gub tyf a}+s df}Hbft

2=2 dfu tyf cNk ;"rgfdf k|fKt x'g]

2=3 nufgL

2=4 shf{ tyf ;fk6

2=5 l:y/ ;DklQ

2=6 u}/–a}+lsË ;DklQ

2=7 cGo ;DklQ

3= gfkmf gf]S;fg lx;fj o; qodf;

;Dd

cl3Nnf]

qodf;;Dd

utjif{sf] ;DalGwt

qodf;;Dd

3=1 Aofh cfDbfgL

3=2 Aofh vr{

s v'b Aofh cfDbfgL

3=3 lkm, sldzg / l8:sfp06

3=4 cGo ;~rfng cfDbfgL

v s'n ;~rfng cfDbfgL

3=6 sd{rf/L vr{

3=7 cGo ;~rfng vr{

u gf]S;fgL Joj:yf cl3sf] ;~rfng gfkmf -v – #=^ – #=&_

3=8 ;Defljt gf]S;fgL Joj:yf

# ;~rfng gfkmf -u – #=*_

3=9 u}/–;~rfng cfDbfgL÷vr{ v'b

3=10 ;Defljt gf]S;fgL Joj:yfaf6 lkmtf{

ª lgoldt ls|ofsnfkaf6 gfkmf -3 +#=( +#=!)_

3=11 c;fdfGo sf/f]af/af6 ePsf] cfDbfgL÷vr{ -v'b_

r jf]g; / s/ cl3sf] gfkmf -ª + #=!!_

3=12 sd{rf/L af]g; Joj:yf

3=13 cfos/ Joj:yf

% v'b gfkmf÷gf]S;fg -r – #=!@ – #=!#_

4= cg'kftx? o; qodf; cl3Nnf] qodf; utjif{sf] ;DalGwt qodf;

4=1 k'FhLsf]if÷hf]lvd efl/t ;DklQ

4=2 lgliqmo shf{÷s'n shf{

4=3 ;Defljt gf]S;fgL Joj:yf÷s'n lgis[o shf{

4=4 k'FhLsf] nfut (Cost of Funds)

89

g]=/f=a}+s lgb]{zg kmf= g+= 3(=^

========================================== lnld6]8

sfof{no ;DaGwL ljj/0f -q}dfl;s_

====== ;fn ======== dlxgfsf] ljj/0f

qm=;= zfvf sf]8 sfof{nosf] gfd sfof{nosf]

k|sf/

;~rfng

ldlt

7]ufgf

kmf]g s'n shf{

;fk6 s'n lgIf]k

lhNnf uf=lj=;= g= kf= j8f

g+ 6f]n

tof/ ug]{ M k]z ug]{ M

;xL M ;xL M

gfd M gfd M

bhf{ M bhf{ M

ldlt M ldlt M

g]=/f=a}+s lgb]{zg kmf=g+= 3(=^s

========================== lnld6]8

lgIf]k / shf{sf] zfvfut ljj/0f -dfl;s_

@) ======= ;fn ======== dlxgfsf] ljj/0f

l;=

g+=

zfvf sf]8 zfvfsf]

gfd shf{ tyf ;fk6

lgIf]k

jrt cGo s'n

!=

@=

==

==

g]=/f=a}+s lgb]{zg kmf=g+= 3(=^v

========================== lnld6]8

@) ======= ;fn ======== dlxgfsf] ljj/0f

n}+lus jlu{s/0fsf] cfwf/df ;s[o / lglis[o vftf ;+Vofsf] zfvfut ljj/0f

l;=

g+=

zfvf

sf]8

zfvfsf]

gfd

;lqmo vftfx?sf] s'n ;+Vof jrt vftf cGo vftf s'n vftf

k'?if dlxnf cGo s'n s'n

rNtL

gePsf s'n

rNtL

gePsf s'n

rNtL

gePsf

90

(Dormant) (Dormant) (Dormant)

!=

@=

==

==

==

91

g]=/f= a}+s lgb]{zg kmf= g+= 3(=&

================================== lnld6]8

k|ult ljj/0f -dfl;s_

====== ;fn ======== dlxgfsf] ljj/0f

-?= xhf/df_

qm=;= ljj/0f

ut cf=a=sf]

c;f/

;Ddsf]

o; cf=a= sf] dfq xfn;Ddsf]

afFsL ut dlxgf

;Ddsf] o; dlxgfsf]

o; dlxgf

;Ddsf]

1 sfo{If]q ePsf] lhNnf ;+Vof 2 ;]jf k'u]sf] lhNnf ;++Vof 3 ;]jf k'u]sf] uf=lj=;=÷g=kf= ;++Vof

4 s'n sd{rf/L ;+Vof

5 s'n zfvf ;+Vof

6 s'n s]Gb| ;+Vof

7 s'n ;d"x ;+Vof

8 lgliqmo ;d"x ;+Vof

9 s'n ;b:o ;+Vof

10 lgliqmo ;b:o ;+Vof

11 s'n C0fL ;+Vof

12 s'n shf{ ljt/0f

12.1 n3' Joj;fo shf{

12.2 n3' pBd÷lwtf] shf{

12.3 cGo shf{

13 shf{sf] ;fFjf c;'nL 13.1 n3' Joj;fo shf{sf] ;fFjf c;'nL

13.2 n3' pBd÷lwtf] shf{sf] ;fFjf c;'nL

13.3 cGo shf{sf] ;fFjf c;'nL

14 s'n afFsL shf{ 14.1 n3' Joj;fo shf{ aFfsL

14.2 n3' pBd÷lwtf] shf{ aFfsL

14.3 cGo shf{ aFfsL

15 efvf gf3]sf] shf{ /sd

16 efvf gf3]sf] C0fL ;+Vof

17 Aofh c;'nL /sd

18 c;'n x'g afFsL Aofh /sd

19 shf{ gf]S;fgL Joj:yf

20 s'n jrtstf{ ;+Vof

21 s'n lgIf]k /sd 21.1 clgjfo{ jrt lgIf]k

21.2 :j]lR5s jrt lgIf]k

21.3 qmlds (Recurring) jrt

21.4 ;j{;fwf/0fjf6 ;+sng u/]sf] jrt

21.4.1 jrt

21.4.1 d'2tL

21.5 cGo jrt lgIf]k

22 s'n jrt÷s'n shf{ -Ü_

23 n3' pBd shf{÷s'n shf{ -Ü_


;xL M ;xL M

gfd M gfd M

bhf{ M bhf{ M

ldlt M ldlt M

92

g]=/f=a}+s lgb]{zg kmf g+= 3(=*

================================= lnld6]8

Aofhb/ cg';f/sf] lgIf]ksf] ljj/0f -q}dfl;s_

====== ;fn ======== dlxgfsf] ljj/0f

?= xhf/df

qm=;=

lgIf]ksf] k|sf/

Aofh b/

/sd s}lkmot

Go"gtd clwstd efl/t

cf}ift

1 clgjfo{ jrt lgIf]k

2 :j]lR5s jrt lgIf]k

3 qmlds (Recurring) jrt

4 ;j{;fwf/0faf6 ;+sng u/]sf]

jrt

4.1 jrt

4.2 d'2tL

5 cGo jrt lgIf]k


;xL M ;xL M

gfd M gfd M

bhf{ M bhf{ M

ldlt M ldlt M

g]=/f=a}+s lgb]{zg kmf g+= 3(=(

===================================== lnld6]8

Aofhb/ cg';f/sf] shf{sf] ljj/0f -q}dfl;s_

====== ;fn ======== dlxgfsf] ljj/0f

?= xhf/df

qm=;= shf{sf] k|sf/

Aofh b/

/sd s}lkmot

Go"gtd clwstd

! s[lif

@ 3/]n' tyf n3' pBf]u

# ;]jf Jofj;fo

$ yf]s shf{

% cGo

s'n


;xL M ;xL M

gfd M gfd M

bhf{ M bhf{ M

ldlt M ldlt M

93

g]=/f=a}+s lgb]{zg kmf=g+= 3(=!(s

sd{rf/L ;+Vof ;DaGwL zfvfut ljj/0f

======================= lnld6]8

cw{–jflif{s ljj/0f

======;fn ======dlxgf -d;fGt_

l;=

g+=

zfvf

sf]8

zfvfsf]

gfd

s'n

sd{rf/Lsf]

;+Vof

clws[t:t/

sd{rf/L

;xfos:t/

sd{rf/L

s/f/sf

sd{rf/L

cGo

sd{rf/L k'?if dlxnf

t];|f]

lnËL

!=

@=

==

==

g]=/f=a}+s lgb]{zg kmf=g+= 3(=!(v

;+:yfks z]o/wgLx?sf] ljj/0f

======================= lnld6]8

cw{–jflif{s ljj/0f

======;fn ======dlxgf -d;fGt_

l;=

g=

;+:yfkssf] gfd

a'jfs

f] gfd

xh'/a'jfs

f] gfd

>Ld

fg÷>Ld

ltsf] gfd

cfl;

|t kl/jf/sf ;b:ox?sf] gfd

9]ufgf

Gfu

l/stf g+=

gfu

l/stf hf/L ld

lt -j

if{÷dlxgf÷

lbg_

gfu

l/stf hf/L ePsf] lh

Nnf

kfg

g+=

z}lIfs

of]Uotf

;Dks{ g+=

k]zf

-;+:yfutsf] nflu_

s}lkmo

t

lhNnf

:yfg

Lo tx

j8f g+=

;+:yfs

f] gfd

b]z

k|lt

lglwsf] gfd

kb

!

@

===

94

g]=/f=a}+s lgb]{zg kmf=g+= 3(=@@

===============lnld6]8

k|d'v ;"rsfFÍ

sDtLdf ljut % jif{sf kl/;"rsx¿

ljj/0f ;"rsfÍ cf=a=

==========

cf=a=

==========

cf=a=

==========

cf=a=

==========

cf=a=

==========

24= v'b gfkmf÷s'n cfDbfgL k|ltzt k|ltzt

25= k|lt z]o/ cfDbfgL ¿=

26= k|lt z]o/ ahf/ d"No ¿=

27= d"No cfDbfgL cg'kft (PE Ratio) cg'kft

28= z]o/ k'FhLdf nfef+z -jf]g; ;lxt_ k|ltzt

29= z]o/ k'FhLdf gub nfef+; e'QmfgL k|ltzt

30= Aofh cfDbfgL÷shf{ tyf ;fk6 k|ltzt

31= sd{rf/L vr{÷s'n ;~rfng vr{ k|ltzt

32= s'n lgIf]k tyf ;fk6Ldf Aofh vr{ k|ltzt

33= ;6xL 36a6 cfDbfgL÷s'n cfDbfgL k|ltzt

34= sd{rf/L af]g;÷s'n sd{rf/L vr{ k|ltzt

35= v'b gfkmf÷shf{ ;fk6 k|ltzt

36= v'b gfkmf÷s'n ;DklQ cg'kft

37= s'n shf{÷lgIf]k k|ltzt

38= s'n ;~rfng vr{÷s'n ;DklQ k|ltzt

39= hf]lvd efl/t ;DklQdf k'FhLsf]ifsf] kof{Kttf

-s_ k|fylds k'FhL k|ltzt

-v_ k'/s k'FhL k|ltzt

-u_ s'n k'FhL sf]if k|ltzt

40= t/ntf (CRR) cg'kft

41= lgliqmo shf{÷s'n shf{ k|ltzt

42= Aofh b/ cGt/ (Weighted Average Interest

Rate Spread)

43= a's g]6jy{ ¿=

44= s'n z]o/ ;+Vof

45= s'n sd{rf/L ;+Vof

46= cGo

lgb]{zg kmf=g+=3!#=!

;j{;fwf/0faf6 ;d]t lgIf]k ;+sng ug]{ n3'ljQ ljQLo ;+:yfn] sfod /fVg' kg]{

clgjfo{ df}Hbft ;DaGwL ljj/)f

ldlt @) ===== ;fn ======== dlxgf ====== ut] b]lv @) ====== ;fn ========= dlxgf======== ut] ;Dd

clgjfo{ df}Hbft

k|of]hgsf] nflu s'n

lgIf]k df}Hbft

-s_

gub df}Hbft

clgjfo{

gub

cg'kft

Ü

-5_ =

[v÷c Ü]

b}lgs

?kdf

sfod

ul/Psf]

df}Hbft

k|ltzt

s'n

;fk

6L

-h_

clgjfo{

df}Hbft

sfod ug]{

b'O{ xKtf

g]kfn

/fi6«

a}+sdf

/x]sf]

df}Hbft

-u_

æsÆju{sf]

Ohfhtkq

k|fKt

a}+sdf

rNtL

vftfdf

/x]sf]

df}Hbft

-3_

v'b dfu{:y gub -ª_ ;/sf/L

C0fkq÷

artkqsf]

;fFjf

e'QmfgL

/sd

-r_

s'n

/sd

-v_ =

[u

+3+

ª+r]

clgjfo{

df}Hbft

u0fgf ug]{

cjlwsf] 7Ls

b'O{ xKtf

cufl8sf]

xKtf

/sd

gf]6

sf]ifdf

hDdf

ul/Psf]

/sd

-!_

gf]6

sf]ifaf6

lemlsPsf]

/sd

-@_

cGo

-#_

s'n

-!–@

+#_

95

cfOtaf/

cfOtaf/

;f]daf/

;f]daf/

d+unaf/

d+unaf/

a'waf/

a'waf/

ljxLaf/

ljxLaf/

z'qmaf/

z'qmaf/

zlgjf/

zlgjf/

cfOtaf/

;f]daf/

d+unaf/

a'waf/

ljxLaf/

z'qmaf/

zlgjf/

s'n

cf};t -c_

ljj/0f k]z ug]{ clws[t

x:tfIf/ M

gfd / y/ M

bhf{ M

gf]6M clgjfo{ df}Hbft u0fgf ug]{ cjlwsf] 7Ls b'O{ xKtf cufl8sf] xKtf eGgfn] df}Hbft sfod ug'{kg]{ b'O { xKtf cjlwsf] klxnf] lbg

-cfOtjf/_ sf] 7Ls b'O{ xKtf cuf8L -cfOtjf/_ sf] lbgb]lv z'? x'g] xKtf ;Demg' kb{5 . pbfx/0fsf] nflu @)&#÷^÷@ ut] b]lv *

ut];Ddsf] cf};t lgIf]ksf cfwf/df @)&#÷^÷!^ ut] b]lv @( ut];Dd cf};t df}Hbft sfod ug'{kg]{5 .

lgb]{zg kmf=g+= 3!#=@

;j{;fwf/0faf6 lgIf]k ;+sng gug]{ n3'ljQ ;+:yfsf nflu

clgjfo{ df}Hbft tyf t/n ;DklQ ;DaGwL ljj/0f

-dfl;s_

@) === ;fn === dlxgf

ut]

cl3Nnf]

dlxgfsf]

s'n lgIf]k

tyf

;fk6L

sf]if

cl3N

nf]

dlxgf

sf]

s'n

lgIf]k

g]kfn /fi6« a}+s jf

o; a}+saf6 s ju{sf]

Ohfhtkqk|fKt

;+:yfdf rNtL vftf

vf]nL hDdf u/]sf]

df}Hbft

cfˆgf]

9's'6Ldf

/x]sf] gub

df}Hbft

;/sf/L

C0fkq

df

u/]sf]

nufgL

g]kfn /fi6«

a}+s

C0fkqdf

u/]sf]

nufgL

s ju{sf]

Ohfhtkq

k|fKt ;+:yfdf

lgIf]ksf] ?kdf

/x]sf] df}Hbft

C0fkq.

d'2tL

lgIf]k

/l;b shf{

-–_

s'n

t/n

;DklQ

!

@

#

$

%

96

^

&

*

(

!)

!!

!@

!#

!$

!%

!^

!&

!*

!(

@)

@!

@@

@#

@$

@%

@^

@&

@*

@*

@(

#)

#!

#@

s'n

cf};t

clgjfo{

gub÷

t/ntf

df}Hbft

k|ltzt

ldlt M clws[t

;j{;fwf/0faf6 ;d]t lgIf]k ;+sng ug]{ n3'ljQ ;+:yfsf nflu lgb]{zg kmf=g+= 3!#=#

j}wflgs t/ntf cg'kft -SLR_ ;DaGwL ljj/0f

-dfl;s_

@) === ;fn ==================== dlxgf .

ut]

;/sf/L

;'/If0f

kqdf

u/]sf]

nufgL

g]kfn /fi6«

a}+s / jfl0fHo

a}+sdf /x]sf]

/sd

9's'6Ldf

/x]sf] gub

df}Hbft

dfu]sf

jvt

k|fKt

x'g]

/sd

s'n

j}wflgs

t/ntf

ut]

;/sf/L

;'/If0f

kqdf

u/]sf]

nufgL

g]kfn /fi6«

a}+s /

jfl0fHo

a}+sdf /x]sf]

/sd

9's'6Ldf

/x]sf]

gub

df}Hbft

dfu]sf

jvt

k|fKt

x'g]

/sd

s'n

j}wflgs

t/ntf

! !&

@ !*

# !(

97

$ @)

% @!

^ @@

& @#

* @$

( @%

!) @^

!! @&

!@ @*

!# @(

!$ #)

!% #!

!^ #@

sfod u/]sf] cf};t j}wflgs t/ntf -s_

cl3Nnf] dlxgfsf] cGTodf /x]sf] :jb]zL lgIf]k bfloTj -v_

sfod ug'{ kg]{ j}wflgs t/ntf cg'kft -u_Ö -v_ x Ü

a9L÷gk'u /sd -3_ Ö -s_—-u_

gf]6 M

!= o; a}+ssf] ;fwf/0f vftfdf ePsf] df}HbftnfO{ dfq clgjfo{ df}Hbftdf u0fgf ul/g] 5 . o; a}+sdf ljz]if k|of]hgsf]

nflu vf]lnPsf] ljz]if vftf tyf ljb]zL d'b|f vftfdf /x]sf] /sdnfO{ o; k|of]hgsf] nflu u0fgf ul/g] 5}g . ;fy},

j}wflgs t/ntfdf clgjfo{ df}Hbft /sd u0fgf ubf{ dlxgfe/sf] cf};t df}Hbft /sd ;dfj]z ug'{ kg]{5 .

@= /fli6«o:t/ jfx]ssf n3'ljQ ljQLo ;+:yfx?n] dfu]sf jvt k|fKt x'g] u/L cGo a}+s tyf ljQLo ;+:yfx?df /fv]sf]

/sdnfO{ dfu]sf] avt k|fKt x'g] /sd lzif{sdf /fVg'kg]{ 5 .

ldlt M clws[t

98

cg';"rL 3 !$=!

zfvf÷sfof{no vf]Ng] n3'ljQ ljQLo ;+:yfn] g]kfn /fi6« a}+saf6 :jLs[ltsf] nflu k]z ug'{ kg]{ lgj]bgsf] 9fFrf

>L g]kfn /fi6« a}+s ldltM =======================


afn'jf6f/, sf7df8f}+ .

ljifoM zfvf sfof{no vf]Ng] :jLs[lt af/] .

dxfzo,

To; a}+ssf] zfvf sfof{no vf]Ng] ;DaGwdf tf]s]sf zt{x?sf] k"0f{ kfngf u/L b]xfo adf]lhdsf] :yfgdf zfvf

sfof{no÷PS6]G;g sfof{no vf]Ng] u/L o; n3'ljQ ljQLo ;+:yfsf] ;~rfns ;ldltsf] lg0f{o g+= ===== ldlt =================== af6

lg0f{o ePsf] x'Fbf To+xfsf] :jLs[ltsf] nflu cg'/f]w ub{5f}+ .

!= n3'ljQ ljQLo ;+:yfsf] gfd, 7]ufgf M

@= k|:tfljt zfvf :yfkgf ul/g] :yfg, lhNnfsf] gfd, 7]ufgf M

#= ;+:yfsf] ljj/0f

-s_ g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt ldlt M

-v_ ljQLo sf/f]af/ ;~rfng u/]sf] ldlt M

-u_ ;+:yfsf] 7Ls cl3Nnf] qodf;sf] r'Qmf k'FhL M

-3_ ;+:yfsf] s'n shf{ /sd M

-ª_ kl5Nnf] cf=j= sf] clGtd n]vfkl/Ifsjf6 k|dfl0ft s'n lgliqmo shf{ /sd / k|ltzt M

-r_ xfn;Dd ;~rfngdf /x]sf zfvf ;+Vof M

-5_ gofF zfvf sfof{no vf]n]kl5 x'g] zfvf ;+Vof M

$= zfvf sfof{no÷s]Gb|Lo sfof{no;Fu ;"rgf cfbfg k|bfgsf] nflu Joj:yf ul/Psf] ;"rgf k|ljlw (Networking) sf] ljj/0fM

%= ;j{;fwf/0f z]o/ hf/L u/]sf] ldlt M

^= q}dfl;s k'FhLsf]ifsf] k|ltzt M

qodf; k|fylds k'FhL k|ltzt k'FhLsf]if k|ltzt

@)&== c;f/

@)&== c;f]h

@)&== k';

@)&== r}t

(= k'FhL of]hgf adf]lhd÷g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd kl5Nnf] cf=a= sf] cGTodf,

-s_ k'/f x'g' kg]{ r'Qmf k'FhL M

-v_ xfn sfod /x]sf] r'Qmf k'FhL M

!)= ;+:yfsf] sfo{If]qsf] ljj/0f M

!!= zfvf sfof{no vf]Ng] lg0f{odf ;+nUg /x]sf kbflwsf/Lx?sf] ljj/0f,

-s_ ;~rfns ;ldltsf kbflwsf/Lx? M

-v_ k|d'v sfo{sf/L clws[t÷sDkgL ;lrj M

gf]6 M ;DefJotf cWoog ljj/0fdf lgb]{zgdf plNnlvt ljifox? clgjfo{?kdf pNn]v ug'{ kg]{ .

;fy}, o; a}sn] zfvf sfof{no ;~rfng ug]{ ldltdf ;d]t dfly plNnlvt ;Dk"0f{ zt{ tyf Joj:yfx? kfngf ug]{5f} . dfly

plNnlvt ljj/0fx? 7Ls ;fFrf] xf], s'g} ljj/0fdf km/s k/]df k|rlnt sfg'g tyf To; a}+ssf] zfvf sfof{no vf]Ng] ;DaGwdf tf]lsP

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LONG FORM AUDIT REPORT

Of

………………….…………………. LIMITED

For the year ended ….. Ashad 20…

(Corresponding to …..July 20…)

Auditor:

…………………………………

M/s …………………………………

……………………….

102

1. AUDIT APPROACH

1.1 Brief description of the Audit plan with focus on the following areas, at minimum:

• Declaration of Independence of Audit Firm and Members

• Standards followed

• Composition of the audit team

• Audit schedule

1.2 Brief description of the Audit process and procedures

• Audit areas' Risk Assessment

• Audit procedures adapted to mitigate identified Audit Risks

• Quality control mechanism

1.3 Brief description of the Sampling Procedure and sample size

• Sampling methodology

• Sample size

• Use of system based approaches

1.4 Remarks on the execution of audit plan

• Execution of audit and the audit plan

• Problems encountered during the audit, if any

• Limitations of scope of Audit, if any.

2. RISK MANAGEMENT SYSTEMS

Opinion on the following:

2.1 Credit Risk Management Systems

2.1.1 Brief description and comment on the adequacy of credit appraisal systems,

2.1.2 Brief description and comment on the adequacy of credit monitoring systems,

2.1.3 Brief description and comment on the adequacy of the credit recovery systems,

2.1.4 Adequacy of Policies and procedure for Write off of Loans,

2.1.5 Adequacy of Policies, guidelines and Controls over Off Balance Sheet Items.

2.1.6 Comment on the concentrations in the credit and investment portfolio,

2.1.7 Risk Management Committees and their effectiveness,

2.1.8 Overall audit opinion on Credit risk management.

2.2 Market Risk (Interest Rate, Liquidity and Foreign Exchange) Management Systems

2.2.1 Adequacy of policies, procedures and guidelines for the market risk management.

2.2.2 Adequacy of the system for measuring, monitoring and mitigation of Market risk.

2.2.3 Risk Management Committees and their effectiveness

2.2.4 Overall audit opinion on Market & liquidity risk management.

2.3 Operational Risk Management System

2.3.1 Adequacy of policies, procedures and guidelines for the Operational risk management.

2.3.2 Adequacy of the system for measuring, monitoring and mitigation of Operational Risk.

2.3.3 Risk Management Committees and their effectiveness

2.3.4 Overall audit opinion on Operational risk management.

3. INTERNAL CONTROL SYSTEMS

Opinion on the following areas:

3.1 Effectiveness of the Audit committee

3.2 Effectiveness of the Internal Audit Function

3.3 Rectification of the deficiencies identified in the previous internal and external audit reports

3.4 Adequacy of the controls in Credit operations

3.5 Adequacy of the controls in Treasury operations

3.6 Adequacy of the controls in Branch operations

3.7 Adequacy of control over Nostro Bank Operations

3.8 Adequacy of the controls in procedures related to expenditure

3.9 Adequacy of the control over fixed assets.

3.10 Adequacy of the Management Information System (MIS)

3.11 Adequacy of controls over e-banking

3.12 Adequacy of controls in Information Technology and related support functions.

3.13 Effectiveness of the Inter-branch and agency Reconciliation function

103

3.14 Adequacy of controls to prevent and/or minimize Fraud and forgeries

3.15 Instances of Fraud and Forgery in the review period

3.16 Other Control Issues, if any

3.17 Auditors overall assessment of the internal control system

4. COMPLIANCE WITH APPLICABLE RULES AND REGULATIONS

Prevailing Statute, Act, Directive and Regulation, at minimum, in the following areas

4.1 Nepal Rastra Bank Act 2058

State whether the conditions as stipulated in Section 86 of Nepal Rastra Bank Act 2058 prevails,

if yes please specify.

4.2 Bank and Financial Institution Act 2063

4.2.1 Whether fees and benefits of Chairman and board members are as specified in

AOA/MOA

4.2.2 Appointment, qualification and benefits of the chief executive

4.2.3 Profit Appropriation to General Reserve

4.2.4 Appropriation to Exchange Fluctuation Reserve

4.2.5 Distribution of Dividend

4.2.6 Whether the activities are within the scope as defined by BAFIA?

4.2.7 Whether prohibited activities are being pursued?

4.2.8 Control & notification of dormant deposit accounts and unclaimed dividend

4.3 Foreign Exchange Rules and Regulations (applicaple if any)

4.3.1 Whether foreign exchange transactions are properly recorded and reported in a timely

manner.

4.3.2 Whether transactions of Indian currency are made as per circulars.

4.4 Minimum Capital fund (Directive No. 1)

4.4.1 Computation of Core Capital, Supplementary Capital and Capital Fund

4.4.2 Computation of Risk Weighted Assets

4.4.3 Comment on the Capital Plan

4.4.4 Overall opinion on capital adequacy

4.5 Loan Classification and Loan Loss Provisioning (Directive No.2)

4.5.1 Comment on the Assets Quality and Classification

4.5.2 Adequacy of Loan Loss Provisions

4.5.3 Loan Classification and loan loss provision in respect of loan against personal/corporate

guarantees

4.5.4 Whether the adjustment and Write back of loan loss provision comply with the provisions

of the directive

4.5.5 Overall opinion on Loan classification & provisioning

4.6 Cedit Lending Limit (Directive No.3)

4.6.1 Bank's procedures to identify a group of related borrowers

4.6.2 Comment on the Facilities in excess of Single Obligor Limits, if any

4.6.3 Loan Loss Provision in case of borrowers availing facilities in excess of the SOL

4.7 Acounting Policy & Format of the Financial Statement (Directive No.4)

4.7.1 Comment on the Consistency of the Accounting Policies and financial reporting

framework.

4.7.2 Recognition of interest income from loans and advances

4.7.3 Reconciliation of Interest Receivable and Interest Suspense

4.7.4 Recognition of other interest, fees and commission and expenses.

4.7.5 Publication of annual accounts and periodical highlights

4.7.6 Non-compliance/deviations in accounting policies followed as compared to prescribed

accounting policies by NRB/Nepal Accounting Standard

4.8 Risk Minimization (Directive No 5)

4.8.1 Mechanisms to minimize liquidity risk

4.8.2 Use of GAP Analysis and other mechanisms to measure and manage interest rate risk

4.8.3 Mechanisms to minimize foreign exchange risk

104

4.9 Corporate Governance (Directive No.6)

4.9.1 Formulation and implementation of required plans, policies and guidelines

4.9.2 Code of conduct of Directors, Chief Executive and Employees

4.9.3 Cases of conflict of interest of Directors, Chief Executive and Employees

4.9.4 Mechanism to identify related pjrties promoters, directors or senior management.

4.9.5 Lending to directors, chief executive, employees (except as per employee rules) and their

related pjrties, if any

4.9.6 Level of Corporate governance and compliance of directives related to corporate

governance.

4.10 Implementation of Supervisory Findings (Directive No.7)

Auditor's finding on the status of compliance of directions given by NRB based on its onsite

inspections and offsite supervision.

4.11 Investments (Directive No.8)

4.11.1 Investments in unlisted companies

4.11.2 Investment in companies with financial interest

4.11.3 Investment in shares of other bank/FIs

4.11.4 Investment in shares and debentures exceeding the limits

4.11.5 Review of the investment portfolio

4.11.6 Adequacy of provisioning requirements

4.11.7 Adequacy of investmet adjustment fund requirements

4.12 Reporting Requirements (directive No.9)

Comment upon the reliability of mechanism used for NRB reporting and the accuracy of such

returns

4.13 Sale or Transfer of Promoters Share (Directive No. 10)

4.13.1 Sale or transfer against the statutory requirements

4.13.2 Sale or pledge of promoter shares, during the lock-in period

4.13.3 Where the promoter of the institition is an entity, unauthorized transfer of ownership of

such entity.

4.13.4 Where the promoter of the institution is an entity, the availability of audited financial

statement of such entity for verification.

4.14 Credit Information (Directive No.12)

4.14.1 Mechanism to obtain required information from borrowers

4.15 Cash Reserve/Statutory Liquidity Requirement (Directive No. 13)

4.15.1 Comment on any exceptions on the maintenance of CRR as stipulated by the directive

4.15.2 Comment on any exceptions on the maintenance of SLR as stipulated by the directive

4.16 New Branch/Office Operation (Directive No. 14)

4.16.1 Unauthorized branches/offices/counters

4.16.2 Unauthorized transactions

4.17 Interest Rates (Directive No. 15)

4.17.1 Interest rate determination procedures

4.17.2 Mechanism to determine cost of fund, yield on earning assets and interest spread

4.17.3 Publication of interest rates

4.18 Mobilization of Financial Resources (Directive No. 16)

4.18.1 Concentration of deposits

4.18.2 Resource mobilization beyond the limit

4.18.3 Issuance of debenture and other debt instruments

4.19 Amount receive for Deprived Sector Lending (Directive No.17)

4.19.1 Comment on the exceptions observed in the deprived sector lending

4.19.2 Monitoring mechanism for utilization of deprived sector lending on a half yearly basis

4.20 Expansion, Contraction and Merger (Directive No.18)

4.20.1 Fulfillment of the specified requirements for upgradation by the financial institution,

where applicable.

4.20.2 Whether the minimum capital, capital structure meet the stipulated pre-requisite

conditions for merger and/or acquisition, where applicable.

4.20.3 Trading status of stocks in the stock exchange.

4.20.4 Compliance of regulatory provisions on the Merger including Fit & Proper Test

mentioned in BAFIA, 2063 NRB Act, 2058 and Directives.

105

4.20.5 Overall opinion on Expansion, Constraction and Merger.

4.21 Know Your Customer, KYC (Directive No.19)

4.21.1 KYC norms formulated and followed.

4.21.2 Adequacy of mechanism, procedures and documents for knowing the customer.

4.22 E-banking Directives (Directive No.21)

4.22.1 E-banking policies and procedures formulated and followed.

4.22.2 Adequacy of security maintained in the e-banking trasactions.

4.22.3 Adequacy of conditions on bilateral agreement with agents and third pjrty.

4.23 Miscellaneous Directives (Directive No.22)

4.23.1 Whether insurance agency service offered to its clients.

4.23.2 Authenticity of computer software used.

4.23.3 Preparation of documents in the devnagari script of Nepali language as stipulated in the

directives.

4.23.4 Compliance of taxation, including TDS, and mandatory provisions made by fiscal policy

of Government of Nepal.

4.23.5 Compliance of regulations and laws with respect to Auction.

4.23.6 Use of Refinancing Facilities availed by the NRB made as per the agreement.

4.24 Transparency and level of economy in the capital and operating expenditures.

4.25 Compliance with internal rules, regulations and guidelines

Comment on the overall state of compliance with the internal rules, regulations and guidelines.

4.26 Overall compliance of laws, regulations, circulars, directives and guidelines.

Comment on the overall state of compliance with the laws, regulations, circulars, directives &

guidelines.

5. OTHERS

5.1 Whether guarantees, all other contingent liabilities and off balance sheet exposures are properly

recorded and disclosed

5.2 Whether banks have entered into any contracts with related pjrties including the promoters,

directors, shareholders holding more than 1% and their undivided family

5.3 Compliance of pre-requisite conditions for Purchase of fixed assets

5.4 Any comments or issues, which the auditor feels appropriate to be communicated to the

supervisor and is not covered by the above.

6. CONCLUSION

6.1 Type of Audit opinion expressed in the final audit Report

6.1.1 Unqualified

6.1.2 Qualified

6.1.3 Adverse

6.1.4 Disclaimer

6.2 Main reason for the qualified, adverse or disclaimer opinion on the financial statement produced,

where applicable.

6.3 Areas of operation where it is exposed to excessive risk

6.4 The risk areas where FI has not been able to properly address these risks

6.5 Comment on the Major Problems faced by the FI

6.6 Overall opinion of the auditor on the operation and financial standing of the FI

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