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 ( ut];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

@)&$ ebf}

ljifo–;"rL lgb]{zg g+=

ljifo

k[i7 ;+Vof

1=

Go"gtd k"¤hLsf]if tyf r"Qmf k"FhL ;DaGwL Joj:yf

1

2=

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

4

3=

shf{ ;fk^ nufgLsf ;Ldf

6

4=

n]vf gLlt tyf ljQLo ljj/)fx?sf] (f+rf ;DaGwL Joj:yf

7

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

24

8=

nufgL ;DaGwL Joj:yf

25

9=

tYofÍ ljj/)f ;DaGwL Joj:yf

26

10=

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

27

11=

n#"ljQ ljQLo ;+:yfnfO{ ;x–ljQLos/)f ;DaGwL Joj:yf nfu" x"g] %}g

33

12=

sfnf];"rL / shf{ ;"rgf ;DaGwL Joj:yf

33

13=

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

34

14=

zfvf÷sfof{no ;DaGwL Joj:yf

37

15=

Aofhb/ ;DaGwL Joj:yf

38

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

39

17=

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

41

18=

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

42

19=

u|fxs klxrfg ;DaGwL Joj:yf

43

20= n#"ljQ ljQLo ;+:yfsf] ;xfos sDkgL ;DaGwL s"g} Joj:yf gePsf]

43

21=

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

43

22=

ljljw Joj:yf

44

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

48     

g]kfn /fi6« a}+s s]Gb|Lo sfof{no a}+s tyf ljQLo ;+:yf lgodg ljefu 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] 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), -v_ o; a}+sn] tf]s]sf] ;LdfeGbf a9L x'g] u/L ;+ul7t ;+:yfsf] z]o/ tyf ;'/If0fkqx?df nufgL u/]sf]] /sd, -u_ cfˆgf] ljQLo :jfy{ ePsf ;+ul7t ;+:yfx?sf] z]o/ tyf ;'/If0fkqdf u/]sf] ;Dk"0f{ nufgL /sd, -3_ 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' k5{ . -ª_ k|rlnt P]g tyf sfg'gn] k|ltaGw u/]sf JolQm tyf ;d'xnfO{ k|bfg u/]sf] shf{ tyf ;'ljwf . -r_ 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{Q ' m zLif{sx?df /x]sf] s'n /sd a}+ssf] 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 . 1

-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÷cjlw tf]lsPsf 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 slDtdf aL; k|ltztn] 36fpb} 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 afkt 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/M jf;nftleqsf zLif{s gub df}Hbft g]kfn /fi6« a}+sdf /x]sf] df}Hbft g]kfn ;/sf/sf] ;'/If0fkqdf ul/Psf] nufgL g]kfn /fi6« a}+ssf] C0fkqdf u/]sf]] nufgL cfˆg} d'2tL /l;bsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] d'2tL /l;b lwtf] shf{ ;/sf/L ;'/If0fkqsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] shf{ ;/sf/L ;'/If0fkqsf] kfpg' kg]{ Aofh /sd (Accrued Interest) a}+s÷ljQLo ;+:yfx?df /x]sf] df}Hbft÷d'2tL /l;bsf] bfjL (Claims)* dfu]sf] avt k|fKt x'g] /sd (Money at Call) cGt/ a}+s÷;+:yf ;fk6L z]o/, l8j]~r/ Pjd\ aG8df ePsf] nufgL cGo nufgLx? shf{, ;fk6 -s'n /sd_** l:y/ ;DklQx? 2

hf]lvd ef/ -k|ltzt_ 0 0 0 0 0 0 0 20 20 20 100 100 100 100

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_ * 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]jf/df hf]lvd ef/ jf;nft aflx/sf sf/f]jf/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

-v_ k'FhLsf]if cg'kft hf]lvd efl/t ;DklQsf] of]u

!=^

!=&

!=*

Ö Ö

k|fylds k'FhL hf]lvd efl/t ;DklQsf] of]u k|fylds k'FhL ± k'/s k'FhL hf]lvd efl/t ;DklQsf] of]u

!))

!))

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]vfkl/Ifsaf6 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]vfkl/Ifsaf6 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/jfxL x'g]5M -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 nfefFz tyf jf]g; z]o/ ljt/0f ug{ kfOg] 5}g .

3

!=(

-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 nfefFz tyf af]g; z]o/ ljt/0f ug{ kfOg] 5}g . of] Joj:yfn] ;f] cfly{s jif{sf] cGTodf jfx\o n]vfkl/Ifsaf6 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 ;DjGwdf != a}+s÷ljQLo ;+:yf ;+:yfkgf Pjd\ ljQLo sf/f]jf/ ug]{ Ohfhtkq ;DaGwL gLltut Pjd\ k|s[ofut Joj:yf, @)^# 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/ ?= !) s/f]8 * # #

If]qLo:t/* ?= ^ s/f]8

$–!) lhNnf* #

?= @ s/f]8

!–# lhNnf* 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]jf/ ul//lx/x]sf n3'ljQ ;+:yfx¿n] @)&% c;f/ d;fGtleq sfod ug'{ kg]{ Go"gtd r'Qmf k'FhL ;dfg'kflts ¿kdf j[l4 ug{sf nflu :ki6 sfo{tflnsf ;lxtsf] Jofj;flos of]hgf÷ k'FhL of]hgf (Capital Plan) ldlt @)&# ebf} d;fGtleq o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 . cf=j= @)&$÷&% sf] ljQLo ljj/0f cg';f/ k|:tfljt af]gz ;]o/nfO{ r'Qmf kF'hL u0fgf ug]{ k|of]hgsf nflu ;dfj]z ug{ ;lsg] 5 . $= 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/jfxL 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]e;fO6df k|sfzg ug'{ kg]{5 . 2=

shf{ ;fk^sf] juL{s/)f / shf{ gf]S;fgL 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_ sd;n (Sub-standard) M # dlxgfb]lv a9Ldf ^ dlxgf;Dd efvf gf3]sf shf{÷;fk6 . -u_ z+sf:kb (Doubtful) M ^ dlxgfb]lv a9Ldf ! jif{;Dd efvf gf3]sf shf{÷;fk6 . -3_ v/fj (Loss) M ! jif{eGbf a9L cjlwn] efvf gf3]sf shf{÷;fk6 . @=@ 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 4

-s_ c;n ! k|ltzt -v_ sd;n @% k|ltzt -u_ z+sf:kb %) k|ltzt -3_ v/fj !)) 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 . l6Kk0fLM c;n 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 gf]S;fgL Joj:yf (Specific Loan Loss Provision)Æ sf] ?kdf lnOg]]5 .

Joj:yfnfO{ æljz]if shf{

@=# n3'ljQ ljQLo ;+:yfn] Ps jif{eGbf al9 ;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 ls:tfaGbLdf shf{ k|jfx ul/Psf] xsdf b]xfo adf]lhd shf{ gf]S;fgL Joj:yf sfod ug'{kg]{ 5 . -s_ ls:tf /sdn] ! jif{eGbf sd cjlwn] efvf gf3]sf] cj:yfdf To:tf] ls:tf /sdnfO{ dfq v/fj shf{df juL{s/0f u/L shf{ gf]S;fgL Joj:yf sfod ug'{kg]{ 5 . t/, ;+:yfn] ;Dk"0f{ shf{ /sdnfO{ g} v/fj shf{df juL{s/0f ug{ rfx]df of] Joj:yfn] jfwf k'u]sf] dflgg] 5}g . -v_ ls:tf /sdn] ! jif{eGbf j9L cjlwn] efvf gf3]sf] cj:yfdf ;Dk"0f{ shf{ /sdnfO{ g} v/fj shf{df juL{s/0f u/L shf{ gf]S;fgL Joj:yf sfod ug'{kg]{ 5 . @=$ n3'ljQ ljQLo ;+:yfn] 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 yk shf{ gf]S;fgL Joj:yf sfod ug'{kg]{ 5 . @=% n3'ljQ ljQLo ;+: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/fj shf{df juL{s/0f ug{ kfOg] 5 . @=^ v/fj 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/fj 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 ePdf 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 n3'ljQ ljQLo ;+:yfn] 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 . 5

@=( n3'ljQ ljQLo ;+:yfn] 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_ n3'ljQ ljQLo ;+:yfn] 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]hgnfO{ 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}/ j}+lsË ;DklQsf] ?kdf n3'ljQ ljQLo ;+:yfn] ;sf/ u/]sf] ;DklQ lwtf] ;'/If0f wgL -u}/ j}+lsË ;DklQdf cfpg' cl3sf] wgL_ nfO{ lkmtf{ ubf{ u}/ j}+lsË ;DklQ n]vfÍg ubf{sf] d"Nodf g36\g] u/L ;DaGwLt ;+:yf / ;DaGwLt ;'/If0f wgLaLrsf] cfk;L jftf{åf/f ;DaGwLt ;'/If0f wgLnfO{ dfq lwtf]÷;'/If0f lkmtf{ ug{ eg] of] lgb]{zgn] jfwf k'¥ofPsf] dflgg] 5}g . @=!! lgIf]k /fVg tyf shf{sf] sf/f]jf/ ug{] ;DaGwdf n3'ljQ ljQLo ;+:yfx?n] 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]jf/ ul//x]sf ;+:yfx?df lgIf]k /fVg tyf shf{sf] sf/f]jf/ ug{ kfOg] 5}g . t/, yf]s shf{ sf/f]jf/ ug]{ n3'ljQ ljQLo ;+:yfsf] xsdf eg] pko{'Qm Joj:yf nfu' x'g] 5}g . @=!@ lwtf] km's'jf ;DaGwdf n3'ljQ ljQLo ;+:yfn] 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 ;DaGwLt sfof{nodf n]vL k7fpg' kg]{5 . @=!# shf{ ;fk6sf] juL{s/0f ljj/0f k7fpg] ;DaGwdf n3'ljQ ljQLo ;+:yfn] 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] Ps dlxgfleq o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 . ;fy}, ;DaGwLt n3'ljQ ljQLo ;+:yfn] ;+nUg lgb]{zg kmf=g+= @=@ adf]lhdsf] ljj/0fnfO{ cw{jflif{s ?kdf tof/ u/L /fVg'kg]{ 5 . 3=

shf{ ;fk^ nufgL ;Ldf

#=! yf]s shf{ sf/f]jf/ ug]{ n3'ljQ ljQLo ;+:yfnfO{ b]xfo adf]lhdsf] shf{ ;Ldf sfod ul/Psf] 5 . yf]s sf/f]jf/ 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 M– 6

-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]jf/ 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{ pknJw 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{ 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 ;ft nfv ?k}of ;Ldf sfod ul/Psf] 5 . a}+s tyf ljQLo ;+:yf gePsf uf=lj=;=x?df n3'ljQ ljQLo ;+:yfx?af6 :jLsf/of]Uo lwtf] lnO{ ;d"xdf cfa4 ePsf tyf gePsf JolQmx?nfO{ n3'pBd ;~rfng ug{ ?= bz nfv;Dd shf{ k|bfg ug{ ;lsg] 5 . -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_ n3'ljQ ljQLo ;+:yfn] 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 . :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 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] (f+rf ;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 .

7

s=

v=

u=

3=

cfly{s jif{sf] kl/efiff n3'ljQ ljQLo ;+:yfx?n] ;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 . 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 . k|rlnt n]vf dfkb08sf] cg'z/0f ug'{ kg]{ o; a}+ssf] lgb]{zgdf tf]lsPs]f cj:Yffdf jfx]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 . ljQLo ljj/0fx? k|sfzg ug'{ kg]{ n3'ljQ ljQLo ;+:yfx?n] sfg'gL Joj:yf / tf]lsPsf] cjlwleq n]vfk/LIf0f ;DkGg eO;s]kl5 ;+nUg lgb]{zg kmf=g+= $=! adf]lhdsf] jf;nft, gfkmf–gf]S;fg lx;fj / gub k|jfx ljj/0fsf ;fy} oL ljQLo ljj/0fx?;Fu ;DalGwt ;a} cg';"rL tyf ljj/0fx? jflif{s k|ltj]bg k'l:tsfdf k|sflzt ug{' kg{]5 . ;fy}, ;j{;fwf/0fsf] hfgsf/Lsf] nflu jf;nft, gfkmf–gf]S;fg lx;fj, gub k|jfx ljj/0f / o; lgb]{zgsf] k'FhLsf]if tflnsf -cg';"rL g+=$=@$÷$=@$ -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_

n#"ljQ ;+:yfx?n] ;Dk')f{ zfvfx?sf] ;d]t sf/f]af/ ;dfj]z u/L jf:tljs PsLs[t ljQLo laj/)f nufot k|d"v ljQLo kl/;'rsx? -Major Financial Indicators_ sf] ljj/)f x/]s qodf;sf] dlxgf Joltt ePsf] ldltn] 35 lbgleq /fli^«o:t/sf ;+:yfsf] xsdf /fli^«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 / n#"ljQ k|j${g tyf ;"kl/j]If)f ljefunfO{ ;d]t pknAw u/fpg" kg]{% . -;+nUg g]=/f=a}+s lgb]{zg kmf=g+= 4=2_

-2_

n#"ljQ ;+:yfx?n] q}dfl;s ljQLo ljj/)f k|sfzg ubf{ clgjfo{ ?kdf cfGtl/s n]vfk/LIfsaf^ k|dfl)ft u/fP/ dfq k|sfzg ug{" kg]{% .

-3_

x/]s cfly{s jif{sf] cGTodf ;DaGwLt ;+:yfsf] ckl/is[t ljQLo ljj/)f / n]vfk/LIf)f ePsf] ljQLo laj/)faLr b]lvPsf] cGt/ ;DaGwdf sf/)f v"nfO{ tflnsfs} ?kdf ;+:yfsf] jflif{s k|ltj]bgsf] cnUu} kfgfdf ;+nUg g]=/f=a}+s cg";'rL 4=29 sf] (f+rfdf k|sflzt ug{" kg{]% .

-4_

n#"ljQ ;+:yfx?n] ljQLo ljj/)f k|sflzt ubf{ pQm cjlwsf] sd{rf/L af]g;, cfos/ Joj:yf nufotsf ;Dk')f{ vr{x?nfO{ ;dfj]z u/]/ dfq k|sflzt ug"{ kg{]% .

-5_

n#"ljQ ;+:yfx?n] ;j{;fwf/)fsf] hfgsf/Lsf] nflu ckl/is[t ljQLo ljj/)f k|sfzg ubf{ æ;"kl/j]If)f ug]{ lgsfo tyf jfX\o n]vfkl/Ifsn] yk÷#^ ug{ lgb]{zg lbPdf kl/is[t ljQLo ljj/)fdf km/s kg{ ;Sg]%Æ eGg] Joxf]/fsf] km"^gf]^ /fvL k|sfzg ug{" kg]{% .

8

-6_

ª=

r=

5=

h=

P]g, gLlt, lgod tyf lgb{]zgdf :ki^ ul/Psf ljifodf ;d]t a}+s Joj:yfkgn] ;dod} ;dfof]hg gu/L ljQLo ljj/)fdf km/s k/]sf] cj:yfdf ;DaGwLt ;+:yfnfO{ cfjZos sf/afxL ul/g]% .

cfGtl/s k|of]hgsf] lgldQ n]vf /fVg] o; lgb]{zgn] ;DaGwLt 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 . 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 . ljQLo ljj/0fx? k]z ug'{ kg]{ n3'ljQ ljQLo ;+:yfx?n] cfˆgf] jflif{s lx;fjsf] cfwf/df tof/ kf/]sf] ljQLo ljj/0f afXo n]vfkl/Ifsaf6 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]vfkl/Ifssf] 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 . n3'ljQ ljQLo ;+:yfn] 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 . u|fxs ;+/If0f sf]if (Client Protection Fund) ;DaGwL Joj:yf M o; a}+saf6 Ohfhtkqk|fKt æ3Æ ju{sf n3'ljQ ljQLo ;+:yfx?n] b]xfo adf]lhdsf] /sd C0fLx?sf] lxt tyf ;+:yfut ljsf;df vr{ ug]{ u/L cnUu} u|fxs ;+/If0f sf]if -Client Protection Fund_ v8f u/L /fVg' kg]{5 M v'b d'gfkmfsf] ! k|ltzt /sd, 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|fxsx?af6 ;+sng ul/Psf] z'Ns ;d]taf6 v8f ul/Psf] n3';'/If0f sf]if h:tf sf]ifx?df hDdf ul/Psf] /sd . pk/f]Qm adf]lhd u|fxs ;+/If0f sf]if -Client Protection Fund_ v8f u/L /fv]sf] /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 vr{ ug'{ kg]{5 . o;/L vr{ eO{ af“sL /x]sf] /sd /sdfGt/ u/L cfDbfgL hgfpg] sfo{ sf]ifsf] p2]Zo ljkl/t x'g] b]lvPsf] x' “bf To:tf] sf]ifsf] /sd cfDbfgL hgfpg gkfOg] / Earmark u/L 5'§} nufgL ug'{kg]{ Joj:yf ul/Psf] 5 . o:tf] sf]ifdf /x]sf] /sd k'“hLsf]if u0fgf k|of]hgs]f nflu k'/s k'“hLdf u0fgf ug{ ;lsg]5 . o; k|of]hgsf] nflu n3'ljQ ljQLo ;+:yfn] 5'§} sfo{ljlw tof/ u/L o; a}+saf6 :jLs[t u/fO{ nfu' ug'{ kg]{5 . 9

$=@ 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]{ n3'ljQ ljQLo ;+: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//fli6«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/ ;DaGwLt ;+: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 n3'ljQ ljQLo ;+:yfn] nufgL ;DaGwL lgb]{zg adf]lhd nufgL d"NofÍg gLlt ckgfpg' kg]{5 . $= ;6xL 36a9 ;dfof]hg gLlt ljb]zL d'b|f;Fu ;DaGwLt ;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 n3'ljQ ljQLo ;+:yfn] 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] 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 . 10

^= k'FhLs[t gul/g] ;DklQx? ;DaGwL n]vfÍg gLlt n3'ljQ ljQLo ;+: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 n3'ljQ ljQLo ;+: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] ;DjGwdf gub k|fKtLsf] cfwf/df dfq hgfpg] Joj:yf ug'{ kg]{5 . o;/L n3'ljQ ljQLo ;+:yfn] cfDbfgL÷vr{ hgfpg] ;DjGwdf 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 n3'ljQ ljQLo ;+:yfx?n] 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 n3'ljQ ljQLo ;+:yfx?n] ;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 . %= n3'ljQ ljQLo ;+:yfsf] ;DklQ / bfloTj;Fu ;DaGwLt 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 . &= n3'ljQ ljQLo ;+:yfn] ;'/If0fsf ?kdf cfˆgf] ;DklQ lwtf] /fvL /sd lnPsf] 5 eg] ;f]sf] ljj/0f . *= u}/ j}+lsË ;DklQ ;DaGwL ljj/0f -ut jif{sf], o; jif{ :jLsf/÷laqmL / v'b afFsL /sd_ . (= 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 . 11

!!= ljQLo ljj/0fx?nfO{ a'e\mg / ljZn]if0f ug{ ;3fp k'Ug] hfgsf/L lbg cfjZos b]lvPsf cGo ljj/0f . !@= n3'ljQ ljQLo ;+: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 ;DaGwLt 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+= %=! 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 . %=# n3'ljQ ljQLo ;+:yfn] Aofhb/ hf]lvdnfO{ Jojl:yt tyf Go'gLs/0f ug{ ;+nUg lgb]{zg kmf=g+=%=@ 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 -!_ n3'ljQ ljQLo ;+: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;+u ljQLo :jfy{ eP gePsf] s'/f ;~rfns ;ldltnfO{ lnlvt ?kdf hfgsf/L u/fpg' kg]{5 . -u_ ;~rfnsn] n3'ljQ ljQLo ;+:yfsf] Joj:yfkgsf] b}lgs sfdsf/jfxLdf x:tIf]k ug'{ xF'b}g . -3_ ;~rfnsn]] cfˆgf] clwsf/ If]q gf3L u/]sf] sfdsf/jfxLk|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 ljkl/tsf 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'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 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 . 12

-#_

-$_

-%_

-^_

-&_

-*_

-3_ sfo{sf/L k|d'vn] cfk"m cfj4 ePsf] n3'ljQ ljQLo ;+:yfsf] Joj;fodf ;+nUg x'g'sf] cltl/Qm o; a}+saf6 Ohfhtkqk|fKt cGo s'g}klg ;+:yf;Fu ;DaGwLt Joj;fo ;~rfng u/]df klg 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]jf/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;+u 3/ ef8f lnO{ sf/f]]jf/ ug{ kfOg] 5}g . cf+lzs ?kdf sfd ug{ gx'g] n3'ljQ ljQLo ;+:yfsf 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 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 . kbsf] b'?kof]u ug{ gx'g] ;~rfnsn] 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 efu lng kfOg] 5}g . ;fy}, ;fdfgx?sf] vl/b laqmL ubf{ z]o/ nufot cGo k|Tofe"ltx?sf] sf/f]jf/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]{ n3'ljQ ljQLo ;+: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]klgotf 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] clwgdf /xL ljQLo sf/f]af/ ;DaGwL ljj/0fx? t];|f] kIfnfO{ pknAw u/fpFbf uf]kgLotf e+u ePsf] dflgg] 5}g . 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 .

13

-(_

lnlvt ?kdf hfgsf/L lbg' kg]{ n3'ljQ ljQLo ;+: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]{ ;~rfnsn] o; lgb]{zgdf tf]lsPsf cfr/0fx? 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} ;~rfnsn] pQm cfr/0fx?sf] kfngf gu/]df ;f] kfngf gu/]sf] ljj/0f / lghdfly ul/Psf] sf/jfxL o; a}+ssf pko{'Qm ljefux?df t'?Gt k7fpg' kg]{5 . -!!_ ;~rfns ;ldltsf] ;b:o ;ldltsf] a}7sdf lgoldt ?kdf pkl:ylt x'g' kg]{ 5 . dgfl;j dflkmssf] sf/0f tyf k"j{ ;"rgf ljgf 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 ;DaGwLt ;+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÷;+: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}g . -!$_ n3'ljQ ljQLo ;+: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 . -!%_ ;+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\ . ^=@ ;~rfns÷;~rfns ;ldltsf] st{Jo / pQ/bfloTj -s_ n3'ljQ ljQLo ;+: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 x'g' 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 ug]{ ePdf ;DaGwLt ;+:yfn] cfˆgf] Ps hgf clws[tnfO{ ;Dks{ clws[tsf] lhDd]jf/L tf]Sg' kg]{5 . cfGtl/s n]vfkl/Ifsn] slDtdf 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 .

14

-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 . 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 gkfpg] Joj:yf ;ldltn] ldnfpg\' kg]{5 . -ª_ ;+:yf ;j{;fwf/0fsf] /sd kl/rfng ug]{ ;+:yf ePsf] x'Fbf ;~rfnsx?n] ;+:yfsf] cg'udg tyf ;'kl/j]If0f sfo{ j9L 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/jfO{ ;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 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] ;DjGwdf 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{ ;DaGwLt n3'ljQ ljQLo ;+:yfn] cfˆgf] lx;fjdf vr{ n]vL e'QmfgL lbg kfpg] 5}g . -7_ n3'ljQ ljQLo ;+:yfsf Joj;flos ;~rfns jf lghsf] kl/jf/n] ;DaGwLt ;+: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/jfxLdf x:tIf]k ug'{ x'Fb}g eGg] Joj:yfsf] clwgdf /xL b}lgs sfo{;~rfng;+u ;DaGwLt jfx]ssf ljifodf n]6/Kof8 tyf 5fk k|of]u u/L kqfrf/ ug{ eg] o; Joj:yfn] afwf kg]{ 5}g . -9_ n3'ljQ ljQLo ;+: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 5'6\6} eQf lbg ;lsg] 5 ._ -0f n3'ljQ ljQLo ;+: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]klgotfsf] zky lnO ;Sg' kg]{5 . cWoIfn] ;ky lnFbf sf7df8f}+ pkTosfleq k|wfg sfof{no /x]sf /fli6«o :t/sf ;+: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] 15

;+:yfx?sf] xsdf ;DalGwt If]q x]g]{ g]kfn /fi6« a}+s sfof{nosf] lgb]{zs ;dIf kb tyf uf]klgotfsf] ;ky lng' kg]{5 . To;}u/L, ;~rfns tyf sfo{sf/L k|d'vn] ;+:yfsf] cWoIf ;dIf / cGo kbflwsf/L tyf 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 ;DalGwt cWoIf, ;~rfns, kbflwsf/L jf sd{rf/Lsf] kb :jtM vf/]h x'g]5 . -t_ sfo{sf/L k|d'vsf] ;]jf ;'ljwfsf] lgwf{/0f tf]lsPsf] dfu{bz{g cg';f/ ug'{ kg]{ . n3'ljQ ljQLo ;+:Yffx?sf] nflu a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf !@) df ePsf] Joj:yf ;d]tsf] cfwf/df 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 != n3'ljQ ljQLo ;+:yfdf gofF ;~rfns lgo'Qm÷dgf]lgt eO{ cfP kZrft\ ;DalGwt ;+:yfn] cfkm\gf] ;+/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 laifox? ;d]6L Ps dlxgfleq cled'vLs/0f -Orientation_ u/fpg' kg]{5 . @= n3'ljQ ljQLo ;+: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 cfkm\gf ;a} ;~rfnsx?nfO{ x/]s jif{ sDtLdf Psk6s cled'vLs/0f÷k'gtf{huLs/0f u/fpg] Joj:yf ldnfpg' kg]{5 . #= n3'ljQ ljQLo ;+: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 / To:tf] sfo{ljlwsf] !÷! k|lt a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 . ^=# sfo{sf/L k|d'vsf] lgo'lQm ;DaGwL Joj:yf -!_ n3'ljQ ljQLo ;+:yfsf] ;+Rffns ;ldltn] k|rlnt sfg'g tyf ;+:yfsf] k|aGwkq / lgodfjnLsf] clwgdf /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, -v_ ;+:yfsf] b}lgs sfo{ ;Dkfbgdf cfGtl/s lgoGq0f / k|rlnt sfg'gsf] kl/kfngf ug]{ u/fpg] ;Ifdtf, -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] lgnDjgjf6 km's'jf ePsf] % jif{ k'u]sf] jf To:Tff] z+sf:kb sf/f]jf/sf] ;+nUgtfaf6 ;kmfO kfPsf], -r_ sfnf];"rLdf ;dfj]z gePsf] jf To:tf] ;"rLaf6 k'ms'jf ePsf] ltg jif{ k'u]sf] .

16

-#_

;+:yfn] sfo{sf/L k|d'vsf] lgo'lQm ubf{ / ;~rfns ;ldltdf x]/k]m/ x'Fbf o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefunfO{ t'?Gt hfgsf/L lbg' kg]{5 . -$_ sfo{sf/L k|d'v & lbgeGbf a9L ;do ljbfdf a;]df, b]z aflx/ uPdf jf cfˆgf] cf]xf]bfsf] sfo{ ug{ g;Sg] ePdf lghsf] :yfgdf sfd ug]{ JolQmsf] gfd o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / n3'ljQ k|j4{g tyf ;'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 . n3'ljQ ljQLo ;+:yfaf6 sfo{sf/L k|d'vnfO{ k|bfg ul/g] tnj, eQf, af]g; tyf cGo ;'ljwf ;DaGwL ljj/0f / ;f] ;DjGwdf ePsf] s'g} klg kl/jt{gsf] ljj/0f o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefunfO{ cfly{s jif{ ;dfKt ePsf] Ps dlxgfleq pknJw u/fpg' 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 . ;+: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 . Ohfhtkqk|fKt ;+: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 a}+s jf ljQLo ;+:yfx? jLr ufEg]÷ufleg] jf k|fKtL ug]{ ;DjGwdf 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 . n3'ljQ ljQLo ;+: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 a}+s jf ljQLo ;+:yfn] o;} Joj:yf adf]lhd x'g] u/L ;fljs ;Demf}tfdf tbg'?kn] ;+zf]wg÷ kl/dfh{g ug'{ kg]{5 . 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 .

-*_

-(_ -!)_

-!!_

-!@_

17

^=$ 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_ n3'ljQ ljQLo ;+:yfsf sd{rf/Lx?n] 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 ;DaGwLt ljefuLo k|d'vn] sd{rf/L k|zf;g ljefunfO{ pknAw u/fpg' kg]{5 / k|zf;g ljefun] 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?n] n3'ljQ ljQLo ;+:yfsf] lxt ljkl/tsf 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_ n3'ljQ ljQLo ;+: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_ n3'ljQ ljQLo ;+:yfsf sd{rf/Lsf] 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] n3'ljQ ljQLo ;+: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 x'g kfpg] jf 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 .

18

-^_

-&_

-*_

-(_

-!)_

-!!_

-!@_

-!#_

-!$_

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]jf/df k|fyldstf kfpg jf lbgsf nflu kbsf] pkof]u ug{ kfOg] 5}g . ;"rgfsf] b'?kof]u ug{ gx'g] sd{rf/Ln] n3'ljQ ljQLo ;+: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]{ n3'ljQ ljQLo ;+: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]klgotf sfod /fVg' kg]{ -s_ sd{rf/Ln] k|rlnt sfg'g adf]lhd u|fxssf] ;"rgf / u|fxs;+u ePsf] sf/f]af/sf] uf]kgLotf sfod /fVg' kg]{5 . lgh ;]jfaf6 lgj[Q eO;s]kl5 klg To:tf] sf/f]jf/sf] uf]klgotf -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] clwgdf /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]{ n3'ljQ ljQLo ;+: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/jfxL af/]sf] hfgsf/L o; a}+ssf pko{'Qm ljefudf t'?Gt k7fpg' kg]{5 . sd{rf/LnfO{ shf{ k|bfg ug]{ ;DaGwdf n3'ljQ ljQLo ;+:yfx?n] 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 ;DjGwL sfo{x?df ;DalGwt a}+s tyf ljQLo ;+:yfsf sd{rf/L k|ToIf jf 19

ck|ToIf ?kdf ;xefuL x'g kfpg] 5}gg\ . a}+s tyf ljQLo ;+:yfn] cfkm\gf] sd{rf/L ;]jf ljlgodfjnLdf ;d]t ;f]xL cg'?k kl/dfh{g ug'{kg]{5 . ^=%= sd{rf/L bIftf clea[l4 ;DaGwdf M n3'ljQ ljQLo ;+: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 -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 . -u_ ;~rfns ;ldltsf cWoIf, ;~rfns / k|d'v sfo{sf/L clws[tsf] ljb]z e|d0f ;DaGwL s'g} klg vr{ / cfkm\gf] ;+: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 /fli6«o :t/sf a}+lsË tflnd k|bfos ;+:yfx? h:t}M g]zgn a}+lsË OlG:6Ro"6, g]kfn rf6{8\ PsfpG6]G6; ;+:yf, g]kfn /fi6« a}+s, g]kfn ;/sf/n] cfof]hgf u/]sf tflnd tyf uf]i7L, cg'lzIf0f sfo{qmd, ;]ldgf/ cflbdf ;xefuL u/fpFbf nfUg] vr{ tyf ;+:yf cfkm}n] tflnd ;~rfng ubf{ nfUg] vr{nfO{ tflnd tyf j[lQ ljsf; vr{df ;dfj]z ug{ kfOg]5 . ;fy}, a}+s tyf ljQLo ;+:yfn] cfˆg} cfjf;Lo tflnd s]Gb| dfkm{t\ tflnd ;~rfng ubf{ nfUg] vr{x? o; cGtu{t ;dfj]z ug{ kfOg]5 . -em_ syd sbflrt\ rfn' cfly{s aif{ @)&#÷&$ 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 . -`_ n3'ljQ ljQLo ;+:yfsf ;~rfns ;ldltn] sd{rf/Lx?sf]] bIftf clej[l4 ;DaGwdf sfo{ljlw agfO{ nfu' ug'{ kg]{5 / To:tf] sfo{ljlwsf] !÷! k|lt a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ 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_ n3'ljQ ljQLo ;+:yfn] cfˆgf] sfd sf/jfxLnfO{ 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] dfgLg] 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 .

20

-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_ ;DaGwLt ;+: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 . -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|s[ofaf6 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{{ gfoj sfo{sf/L k|d'vsf] ;+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 . ;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]vfkl/Ifsx?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 n3'ljQ ljQLo ;+: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_ afx\o n]vfkl/Ifsn] 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_ n3'ljQ ljQLo ;+:yfsf] jflif{s ljQLo ljj/0fnfO{ ;xL / oyfy{ agfpg Joj:yfkgnfO{ ;xof]u ug]{ . -ª_ n3'ljQ ljQLo ;+:yfsf] sf/f]jf/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]{ .

21

-h_ n3'ljQ ljQLo ;+:yfsf] sfd sf/jfxLdf lgoldttf, ldtJolotf, cf}lrTotf, k|efjsfl/tf h:tf s'/fx? cjnDjg eP÷gePsf] af/] ;dLIff u/L ;~rfns ;ldltnfO{ cfjZos ;'emfj lbg] . -em_ n3'ljQ ljQLo ;+: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]{ . -#_ ;~rfns ;ldltn] sd{rf/L Joj:yfkg / ;]jf ;'ljwf ;ldlt tyf hf]lvd Joj:yfkg ;ldltsf] sfo{ ljj/0f o;} lgb]{zgsf] qmdzM cg';"rL – ^=! / cg';"rL – ^=@ df plNnlvt sfo{ ljj/0fnfO{ cfwf/ dfgL tf]lslbg' kg]{5 . ^=& 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 n3'ljQ ljQLo ;+: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 n3'ljQ ljQLo ;+: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/0fM -c_ ;+:yfks, ! k|ltzt jf ;f]eGbf a9L z]o/ lnPsf JolQm÷kmd{÷sDkgL÷;+:yf, sfo{sf/L k|d'v, axfnjfnf n]vfkl/Ifs 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 / n3'ljQ ljQLo ;+: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 n3'ljQ ljQLo ;+: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 / n3'ljQ ljQLo ;+:yfsf sd{rf/Lx?nfO{ n3'ljQ ljQLo ;+: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 n3'ljQ ljQLo ;+:yfsf] ;+:yfut ;+:yfks z]o/wgLx?nfO{ ;f]xL ;+:yfaf6 shf{ k|jfx ug{ 5'6 k|bfg ul/Psf] 5 .

22

^=*

^=(

^=!)

^=!!

^=!@

^=!# ^=!$

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 . 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;g OsfO u7g u/L ;'zf;gsf] l:yltaf/] dfl;s ?kdf cg'udg ub}{ hfg' 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_ n3'ljQ ljQLo ;+:yfsf ;~rfnsx?n] cfˆgf] af/]df o;};fy ;+nUg :j3f]if0ff -Self-declaration_ u/]÷u/fPsf] ljj/0f -cg';"rL ^=#_ ;lxtsf] hfgsf/L tyf ;DaGwLt ;+:yfn] cfkm\gf ;~rfnsx?sf] ;DaGwdf tof/ u/]sf] btf{÷nut lstfjsf] 9fFrf -cg';"rL ^=$_ ;lxtsf] ljj/0f o; a}+sdf k]z ug'{ kg]{5 . -v_ n3'ljQ ljQLo ;+: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 . n3'ljQ ljQLo ;+:Yffx?n] 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]jf/ 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 a[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 . n3'ljQ ;+: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 n3'ljQ ljQLo ;+: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]if v8f u/L hDdf ug'{ kg]{5 . ;f] sf]ifdf hDdf ePsf] /sd lgDgfg';f/ x'g] u/L csf]{ cfly{s aif{ vr{ ug]{ Joj:yf ldnfpg' kg]{5 . -s_ ;+:yfut ;fdflhs pQ/bfloTj sf]ifdf hDdf ePsf] /sdaf6 lgDg If]qx?df x'g] vr{ Joxf]g{ ;lsg]5 M 23

-!_

;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 clea[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 . -@_ 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] cfkm\gf] ;+:yfdf sfo{/t sd{rf/Lx?sf nflu Child Day Care Centre sf] Joj:yf ubf{ nfUg] vr{ . -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_ n3'ljQ ljQLo ;+:yfn] ;+:yfut ;fdflhs pQ/bfloTjdf vr{ ubf{ Ps} ef}uf]lns If]q tyf laifo h:t}M lzIff, :Jff:Yo cflb_ df dfq ;Lldt geO{ cfkm\gf] sfo{If]qleqsf ljleGg 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_ Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfsf] ;~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_ n3'ljQ ljQLo ;+: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:yfM n3'ljQ ;+:yfn] cfkmgf ;~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\ . 7= ;"kl/j]IfsLo lgb]{zg nfu' ug]{ sfo{ tflnsf ;DaGwL Joj:yf &=! lg/LIf0f k|ltj]bg pk/sf] k|lts[of :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 n3'ljQ ljQLo ;+:yfn] 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 .

24

&=# lg/LIf0f k|ltj]bg dfk{mt lgb]{zg k|fKt ePsf] tL; lbgleq ;+:yfn] tLg dlxgfn] 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 . &=$ 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 cGo s'/fx?sf] cltl/Qm 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 . &=% n3'ljQ ljQLo ;+: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 n3'ljQ ljQLo ;+:yfsf] sf/f]jf/ / k|ult ljj/0f ;DjGwdf 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 ;DaGwLt ;+: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

*=! n3'ljQ ljQLo ;+: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 . *=@ n3'ljQ ljQLo ;+: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/, n3'ljQ ljQLo ;+:yfn] lwtf]kq ljlgdo ahf/df ;"rLs[t eO{g;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]if v8f u/L ;f] 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 . gofF v'n]sf ;+ul7t ;+:yfdf u/]sf]] nufgLsf] xsdf To:tf] sDkgL ;~rfngdf cfPsf] ldltn] @ jif{leq jf nufgL u/]sf] @ jif{ leqdf pQm z]o/ ;"rLs[t gePsf] v08df nufgL eP a/fa/sf] ;Dk"0f{ /sd nufgL ;dfof]hg sf]ifdf hDdf ug'{ kg]{5 . *=# n3'ljQ ljQLo ;+: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] 25

;+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 j/fj/ k'FhLsf]if u0fgf ubf{ k|fylds k'FhLaf6 36fO{ k'FhLsf]if sfod ul/g]5 . *=$ o; a}+saf6 æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx?n] Ohfhtkqk|fKt æ3Æ ju{s} cGo ;+:yfx?åf/f hf/L ePsf z]o/ ;'/If0fkq jf cGo s'g} k"FhL pks/0fx?df nufgL ug{ kfO{g] 5}g . t/ ljutdf s'g} æ3Æ ju{sf] ;+:yfx?n] cGo æ3Æ ju{s} ;+:yfx?sf] z]o/ wf/0f u/]sf] eP @)&$ c;f/ d;fGtleq ;f] z]o/ lg;u{ ul/;Sg' kg]{5 . *=% n3'ljQ ljQLo ;+:yfsf] z]o/ tyf l8a]~r/ sf/f]jf/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 . *=^ :jk|of]hgsf] nflu crn ;DklQ vl/b÷lgdf{0fsf] ;DaGwdf n3'ljQ ljQLo ;+: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_ n3'ljQ ljQLo ;+: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 u/L ;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] 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

(=! n3'ljQ ljQLo ;+:yfx?n] cfkm\gf zfvfx?sf] ;d]t ;dli6ut (Consolidated) ?kdf tof/ u/L PsLs[t ?kdf lgb]{zg kmf=g+= 3(=!, 3(=@ / 3(=& cg';f/sf ljj/0fx? dfl;s ?kdf sf/f]jf/ ;dfKt ePsf] ldltn] !% lbgleq, 3(=#, 3(=$, 3(=^, 3(=* / 3(=( cg';f/sf ljj/0fx? q}dfl;s ?kdf sf/f]jf/ ;dfKt ePsf] ldltn] ! dlxgfleq / 3(=% cg';f/sf] ljj/0f q}dfl;s ?kdf sf/f]jf/ ;dfKt ePsf] ldltn] #% lbgleq o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf k7fpg' kg]{5 . (=@ o; lgb]{zg cg'?k n3'ljQ ljQLo ;+:yfx?n] plNnlvt ;dodf tYofÍ gk7fPdf jf unt tYofÍ k7fPdf g]kfn /fi6« a}+s P]g, @)%* / a}+s tyf ljQLo ;+:yf ;DaGwL k|rlnt sfg'g adf]lhd b; xhf/ ?k}ofFb]lv krf; xhf/ ?k}ofF;Dd hl/jfgf / cGo sf/jfxL x'g]5 . (=# n3'ljQ ljQLo ;+:yfx?n] o; a}+sdf tYofÍ k7fpg] k|of]hgsf] nflu Pp6f 5'§} kbflwsf/L tf]Sg' kg]{5 . tYofÍ ljj/0f k7fpFbf tf]lsPsf] kbflwsf/Lx?sf] gfd, kmf]g g+= / Od]n 7]ufgf ;d]t pNn]v ug'{ kg]{5 . tf]lsPsf ljj/0fx? oyf;dodf k|fKt gePdf ;DalGwt kbflwsf/Lx?nfO{ pQ/bfoL agfO{ o; a}+sn] lbPsf] lgb]{zg adf]lhd sf/jfxL ug'{ kg]{5 . (=$ pko{'Qm tYofÍx? o; a}+ssf]] lgDgfg';f/sf] Od]n 7]ufgfdf ;d]t On]S6«f]lgs dfWodaf6 k7fpg' kg]{5 . 26

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

[email protected]

n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefu

[email protected]

;fy}, o; lgb]{zgdf pNn]v ePb]lv afx]s o; a}+ssf] cGo ljefu÷sfof{nodf k7fpg' kg]{ ljj/0fx? lgoldt ?kdf k7fpg' kg]{5 . (=% pko{'Qm tYofÍx? On]S6«f]lgs dfWodaf6 k7fpFbf PS;]n l;6 tyf o; a}+sn] tf]s]sf] website dfkm{t k7fpg' kg]{5 . o; k|of]hgsf] nflu o; a}+ssf] j]j;fO6df /flvPsf] PS;]n l;6 Reporting Format df ePsf kmf/fdx? e/L ;f]xL adf]lhd k7fpg' kg]{5 / gePsf kmf/fdx? 5'§} PS;]n l;6df agfO{ k7fpg' kg]{5 . ;fy} Website dfkm{t Online data k7fp+bf ;f]xL Website df pNn]v ePsf] Format cg';f/ k7fpg' kg]{5 . lgwf{l/t 9fFrfdf cfk"mv';L s'g} yk36 ug{ kfOg] 5}g . tYofÍ ljj/0f k7fp+bf Excel sheet cg';f/ ?= xhf/df tyf website cg';f/ Full Figure df pNn]v u/L k7fpg' kg]{5 . tYofÍ ljj/0f g]kfnL efiffdf k7fpFbf clgjfo{ ?kdf Bishall km06af6 k7fpg' kg]{5 . o:tf] km06 o; a}+ssf] j]j;fO6 www.nrb.org.np af6 ;d]t 8fpgnf]8 ug{ ;lsg]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 . !)=@ ;+:yfks tyf ;+:yfks ;d'xsf] z]o/ gfd;f/L jf laqmL ;DaGwdf k|rlnt sfg'gsf] clwgdf /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 clwgdf /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], -@_ ;DaGwLt n3'ljQ ljQLo ;+:yfsf] cfGtl/s jf afXo n]vfk/LIfsdf lgo'Qm /x]sf], -#_ ;DaGwLt n3'ljQ ljQLo ;+:yfsf] sfg'gL jf cGo ;Nnfxsf/ kbdf axfn ePsf], -$_ ;DaGwLt 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/jfxLdf a]OdfgL jf ablgot u/]sf] s'/f cbfntaf6 k|dfl0ft ePsf],

27

!)=# !)=$ !)=% !)=^

!)=&

-&_ 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_ n3'ljQ ljQLo ;+: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 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_ n3'ljQ ljQLo ;+: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]jf/ ug{] Ohfhtkq ;DaGwL gLltut Pjd\ k|s[ofut 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 ;DaGwLt 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]jf/ ug{] Ohfhtkq ;DaGwL gLltut Pjd\ k|s[ofut 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] 5 . ;fy}, æ3Æ ju{sf] ;+:yfsf] xsdf pko{'Qm adf]lhdsf] ;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 .

28

t/, g]kfn ;/sf/sf] %) k|ltzt jf ;f] eGbf a9L :jfldTj ePsf ljQLo If]q;Fu ;DaGwLt ;+:yf 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 eGbfa9L 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 ;DaGwLt ;+: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/jfxL x'g]5 . !)=!) n3'ljQ ljQLo ;+:yfsf] ;+:yfks jf ;+:yfks ;d""xsf] z]o/df ;xsf/L ;++:yfx?af6 nufgL ug]{] ;DaGwdf o; a}+saf6 Ohfhtkqk|fKt u/]sf jf Ohfhtkqsf] nflu gofF lgj]bg k]z x'g] ;+:yfsf] ;+:yfks jf ;+:yfks ;d'xsf] z]o/df k|rlnt sfg'g adf]lhd ;+:yflkt ;xsf/L ;+:yfx?n] ;+:yfut ?kdf nufgL ug{ kfpg] 5}gg\ . !)=!! n3'ljQ ljQLo ;+: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 ;DaGwLt ;+: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 36L z]o/ vl/b laqmL ;DaGwL ljz]if Joj:yf n3'ljQ ljQLo ;+: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] clwgdf /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] clwgdf /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\ . 29

-ª_

-r_ -5_

-h_ -em_ -`_

;+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 . 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 ;DaGwLt ;+:yfn] olsg u/]kl5 dfq ;+:yfks z]o/ vl/b÷laqmL sfo{ x'g ;Sg]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 . 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 . 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 . 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|s[of 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 ;DaGwLt 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 36L ;+:yfks z]o/ wf/0f ug]{ ;+:yfks z]o/wgLsf] ;+:yfks z]o/sf] xsdf dfly plNnlvt k|s[of 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 z]o/ laqmL÷x:tfGt/0f jf gfd;f/L ;DaGwL k|s[of o; a}+saf6 :jLs[lt k|fKt ePkl5 dfq cl3 a9\g] . -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] clwgdf /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|s[of gk'¥ofO{ ;+:yfks z]o/ vl/b÷laqmL ul/Psf] cj:Yffdf b]xfosf sf/jfxL x'g]5g\ M g]kfn /fi6« a}+s, P]g @)%* sf] bkmf !)) adf]lhd ;r]t u/fpg] nufotsf cGo sf/jfxL . 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] .

30

-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]jf/ 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 . -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 -Premium_ nfO{ ;DalGwt n3'ljQ ljQLo ;+:yfn] 5'6\6} Share Premium zLif{s cGt{ut 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|s[of 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 ;DaGwLt 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{,

-ª_

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 36L ;+:yfks z]o/ wf/0f ug]{ ;+:yfks z]o/wgLsf] ;+:yfks z]o/sf] xsdf a'Fbf g+= !% df plNnlvt k|s[of 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 z]o/ laqmL÷x:tfGt/0f jf gfd;f/L ;DaGwL k|s[of o; a}+saf6 :jLs[lt k|fKt ePkl5 dfq cl3 a9\g] . o; k|s[ofaf6 z]o/ vl/b ug]{ JolQm÷;+:yf k|rlnt Joj:yf cg';f/ of]Uotf k'u]sf] x'g' kg]{5 . 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 ;DaGwLt n3'ljQ ljQLo ;+:yfn] b]xfosf zt{sf] clwgdf /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 . 31

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]{ u/L :ki6 ul/Psf] 5M 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{ ;lsG5 . @= 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 clwgdf /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 . %= 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] clwgdf /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, ;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 ;DaGwLt n3'ljQ ljQLo ;+:yf jf To;sf] ;xfos sDkgLsf] xsk|b z]o/ cGo s'g} klg JolQm jf ;+:yfnfO{ xs x:tfGt/0f ul/lbg jf cGo s'g} klg JolQm jf ;+:yfaf6 xs x:tfGt/0f :jLsf/ ul/lng x'Fb}g . !)=!& xsk|b z]o/df k"j{ nufgL ug]{ ;DaGwdf n3'ljQ ljQLo ;+:yfx?n] 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] clwgdf /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/ af+8kmf+8 gePsf] sf/0f ;DaGwLt 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 ;dfa]z ug{ ;lsg] . -u_ o;/L clu|d ?kdf z]o/df nufgL ubf{ ;DaGwLt ;+: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_ 32

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_ ;+u cfj4 -Tie- up_ ug'{ kg]{ . -5_ o;/L clu|d ?kdf ;+slnt k'FhL /sdnfO{ Calls in Advance zLif{sdf b]vfpg' kg]{ / o;df 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|s[of / ljBdfg Joj:yf kfngf u/]sf]] x'g' kg]{ . !)=!* o; a}+saf6 ljQLo dWo:ystf{sf] sf/f]jf/ ug{ cg'dltkq k|fKt u/]sf u}/;/sf/L ;+:yfn] cj 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 ggf3\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|jGwkq 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 !)=@) 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 . #= pka'Fbf g+= -@_ adf]lhd laqmL ul/;Sg' kg]{ ;dofjwL @)&@ c;f/ d;fGt sfod ul/Psf] 5 . $= pka'Fbf g+= -#_ df plNnlvt ;dofjlwleq To:tf] nufgL lgoldt gePdf ;DalGwt a}+s tyf ljQLo ;+:yfaf6 ljt/0f ul/g] gub nfefFz tyf af]g; z]o/ /f]Ssf x'g] / ;DalGwt ;+:yfaf6 hf/L ul/g] xsk|b z]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 . xfn s'g} Ohfhkqk|fKt ;+:yfn] pQm bkmfsf] kfngf ug{ afFsL ePsf] cj:yfdf @)&@ c;f/ d;fGtleq ;j{;fwf/0f z]o/sf] lx:;f sDtLdf #) k|ltzt k'¥ofpg' kg]{5 . ^= Ohfhtkqk|fKt ;+:yfsf] a}b]zLs :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:yfM o; a}+saf6 æ3Æ ju{sf] O{hfhtk|fKt n3'ljQ ljQLo ;+:yfx?sf] shf{ ;DjGwL ;'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] 5M 33

!=! 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]] krf; xhf/ ?k}ofF jf ;f]eGbf a9L shf{ aSof}tf /x]sf C0fLx?sf] ljj/0fx? shf{ :jLs[t ePsf] ldltn] !% lbgleq 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 ;+:yfn] pko'{St ljj/0f k|To]s qodf; ;dfKt ePsf] ldltn] !% lbgleq C0fLsf] shf{ r'Qmf geP;Dd shf{ ;'rgf s]Gb|df k7fpg' kg]{5 . !=# clgjfo{ ?kdf shf{ ;'rgf lng' kg]{ -s_ O{hfhtk|fKt ;+:yfn] krf; xhf/ ?k}ofF jf ;f]eGbf a9Lsf] 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/fpFg ;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 . -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;+u ;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] ;DjGwdf 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 -!_ n3'ljQ ljQLo ;+: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]jf/ ug]{ n3'ljQ ljQLo ;+:yfn] s'n lgIf]k bfloTjsf] @ k|ltzt clgjfo{ df}Hbft /fVg' kg]{5 . -@_ n3'ljQ ljQLo ;+:yfn] o; a}+ssf] sfof{no gePsf] :Yffgdf lghssf] 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 . 34

-#_

-$_ -%_

-^_

-&_ -*_ -(_ -!)_ -!!_

clgjfo{ df}Hbft u0fgf ug]{ k|of]hgsf nflu vftf vf]lnPsf] a}+saf6 ;DaGwLt 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 !@ 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] slDtdf &) k|ltzt df}Hbft b}lgs ?kdf sfod ug'{kg]{5 . -ª_ o; k|of]hgsf] nflu lgwf{l/t lgb]{zg kmf=g+= !#=! 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 u/fOg] 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+= !#=@ 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 . 35

:ki6Ls/0fM 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;+u 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 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/jfgf 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] clwgdf /xL b]xfo adf]lhd hl/jfgf nufOg] 5 M– 36

-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 . 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/, sf7df08f} pkTosf, dxfgu/kflnsf jf pk dxfgu/kflnsf jf gu/kflnsfsf s]Gb| afx]ssf :yfgdf zfvf vf]Ng o; a}+ssf] :jLs[lt lng' kg]{ 5}g . o; Joj:yf adf]lhd n3'ljQ ljQLo ;+:yfsf] ;~rfns ;ldltaf6 zfvf vf]Ng lg0f{o ePsf] ldltn] & lbg leq o; a}+snfO{ hfgsf/L u/fpg' 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_ n3'ljQ ljQLo ;+:yfn] tf]lsPsf] Go'gtd r'Qmf k'FhLdf ? @% nfv jf ;f]xL cg'kftdf r'Qmf k'FhL a[l4 u/]df k|lt ?=@% nfv yk k'FhL a/fa/ yk Ps lhNnfsf] cg'kftdf yk lhNnfx? ;d]tdf sfo{If]q sfod u/L zfvf lj:tf/ ug{ ;Sg]5g\ . o;/L r'Qmf k'FhLdf yk ePsf] ljj/0f n]vfk/LIfsjf6 k|dfl0ft u/fO{ k]z ug'{ kg]{5 . -3_ zfvf lj:tf/ ug{ :jLs[lt k|bfg ubf{ k|:tfljt If]qsf] Joj;flos sf/f]jf/, 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 37

sf/f]af/af6 k|:tfljt zfvf d'gfkmfdf ;~rflnt x'g ;Sg] cfwf/ ;d]t ;dfj]z ug'{ kg]{ 5 . -ª_

!$=@

!$=#

n3'ljQ ;]jfsf] kx'Fr sd ePsf dgfª, x'Dnf, 8f]Nkf, sflnsf]6, d'u', hfh/sf]6, aemfª, afh'/f, bfr'{nf, cf]vn9'+uf, h'Dnf, c5fd, a}t8L, ?s'd, ;Nofg, ef]hk'/, d':tfª, /f]Nkf, tfKn]h'ª, vf]6fª, /;'jf / ;f]n'v'Da' u/L @@ lhNnfdf n3'ljQ ljQLo ;+:yfn] zfvf vf]nL ljQLo sf/f]jf/ ;~rfng u/]df k|lt zfvf ?= $) nfv z'Go Jofhb/df shf{ ;'ljwf pknJw u/fOg]5 . o:tf] shf{ ;'ljwf æz'Go Aofhb/df shf{ k|jfx ;DaGwL k|s[ofut Joj:yf, @)^&Æ df plNnlvt k|lqmof adf]lhd k|bfg ul/g]5 . -cg';"rL !$=@ / !$=#_ zfvf÷sfof{no aGb tyf :yfgfGt/0f ug]{ ;DaGwL Joj:yf -s_ Ohfhtkqk|fKt n3'ljQ ljQLo ;+: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_ n3'ljQ ljQLo ;+:yfn]] dxfgu/kflnsf, pk– dxfgu/kflnsf / gu/kflnsfsf] ;f]xL j8fleq tyf uf=lj=;=sf] xsdf ;f]xL uf=lj=;=leq zfvf sfof{no :yfgfGt/0f ug'{ k/]df n3'ljQ ljQLo ;+:yfsf] ;~rfns ;ldltsf] lg0f{ofg';f/ :yfgfGt/0f u/L & lbgleq ;f]sf] hfgsf/L o; a}+snfO{ lbg' kg]{5 . -Uf_ n3'ljQ ljQLo ;+: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] clwgdf /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]jf/ ;~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] k"j{ hfgsf/L lnlvt ?kdf lbO{ sf/f]jf/ ;~rfng ug{ ;Sg] 5g\ .

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 . Ohfhtkqk|fKt ;+:yfx?n] u|fxsnfO{ k|bfg ug]{ shf{sf] Aofhb/ lgDgfg';f/ x'g] u/L to ug{' kg]{5 . -s_ ;+:yfn] cfkm\gf] 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] . -v_ v08 -s_ adf]lhd sfod x'g cfpg] b/df a9Ldf & k|ltzt ljGb';Dd yk u/L shf{sf] Aofhb/ sfod ug{ ;Sg] . t/, o;/L to x'g] shf{sf] Aofhb/ !* k|ltzt eGbf a9L x'g gx'g] . -u_ xfn sfod /x]sf shf{df lng] Aofhb/ o; Joj:yf adf]lhd sfod x'g] b/ eGbf a9L ePdf @)&$ c;f/ d;fGt;Dddf o; Joj:yf adf]lhd x'g] u/L sfod u/L ;Sg' kg]{ . -3_ 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 .

38

!%=#

Aofhb/ ;DaGwL ljj/0f k7fpg' kg]{ n3'ljQ ljQLo ;+:yfn] x/]s qodf; ;dfKt ePsf] ldltn] & lbgleq lgIf]k tyf shf{sf] Aofh b/ o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf clgjfo{?kdf k7fpg' kg]{5 . ;fy}, n3'ljQ ljQLo ;+:yfn] a'Fbf g+ # df plNnlvt Aofhb/ ;DaGwL ;Dk"0f{ Joj:yff Pjd\ ljlwx? z'?df nfu' ubf{ / To;kl5 k|To]s k6s ;+zf]wg ubf{ ;f]sf] k"0f{ ljj/0f & lbgleq pknJw u/fpg' kg]{5 . !%=$ Aofhb/ ;fj{hlgs ug'{ kg]{ n3'ljQ ljQLo ;+: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] Jofh 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 n3'ljQ ljQLo ;+: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 . ;DaGwLt 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 n3'ljQ ljQLo ;+:yfaf6 k|jflxt shf{÷;fk6df q}dfl;s ?kdf Aofh c;'n ug]{ u/]sf] cj:yfdf lgIf]kstf{sf] jrtvftfdf klg sDtLdf #÷# dlxgfdf Aofh k|bfg ug]{ u/L hDdf u/fO{ lbg' kg]{5 . lgIf]kstf{nfO{ lbg] Aofh ;DaGwLt n3'ljQ ljQLo ;+:yfsf] lgIf]k bfloTjdf Aofh k|bfg ug]{ gLlt adf]lhd ;fKtflxs, dfl;s, q}dfl;s jf cGo h'g cjlwsf] cfwf/df Aofh u0fgf ug]{ xf] ;f] cjlwsf] sDtLdf cf};t df}Hbft -Average Deposit Balance_ df k|bfg ug'{ kg]{5 . l6Kk0fLM– cf};t lgIf]k df}Hbft eGgfn] b}lgs sf/f]jf/ ;dflKt kZrft sfod x'g cfPsf] b}lgs clGtd df}Hbft -Closing Balance_ sf] cf};t eGg] ;Demg' k5{ . -pbfx/0fsf] nflu n3'ljQ ljQLo ;+:yfx?n] shf{ tyf ;fk6sf] aSof}tf /sddf Aofh u0fgf ug]{ ljlw h;/L cjnDag u/]sf 5g\ ;f]xL ljlw adf]lhdsf] Aofh u0fgf ug{'÷u/fpg' kg]{5 . _ !%=* Ps d'i6 ?kdf lkm{tf x'g] lgIf]ksf] Aofh k|bfg ug]{ ;DaGwdf lgoldt ?kdf Jofh e'QmfgL gu/L s'g} lglZrt ;do kZrft Psd'i6 ?kdf ;fFjf Jofh lkmtf{ ug]{ u/L lnO{Psf jrtsf] xsdf To:tf] Jofh e'QmfgL gePsf] cj:yfdf ;d]t x/]s jif{ Jofh vr{ n]lv ltg'{kg]{ Jofh lx;fadf bfloTj b]vfpg' kg]{ 5 . To:tf] jrtdf Jofhb/ gtf]lsPsf] ePtfklg jrt hDdf u/]sf] /sd / e'QmfgL x'g] /sdsf] cfwf/df cfpg] k|efjsf/L -Effective) Jofhb/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?jf6 lgIf]k kl/rfng ug{ kfOg] 5}g . :ki6Ls/0fMM– 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 .

39

!^=@

!^=#

!^=$

!^=%

lgIf]k ;+sng tyf e'QmfgL ;DaGwL lgod tyf k|s[of agfO{ nfu' ug'{ kg]{ -!_ n3'ljQ ljQLo ;+: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 / To:tf] lgod tyf sfo{ljlw o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 . -@_ n3'ljQ ljQLo ;+: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 . -#_ n3'ljQ ljQLo ;+:yfn] nfefFz 3f]if0ff u/]sf] ldltn] % jif{;Dd klg ;DaGwLt z]o/wgL jf lghsf] xsjfnf ;f] nfefFz lng gcfPdf To:tf z]o/wgLsf] nfefFzsf] ljj/0f k|To]s cfly{s jif{sf] klxnf] dlxgfleq o; a}+sdf k]z ug'{ kg]{5 . -$_ n3'ljQ ljQLo ;+:yfn] pka'Fbf -!_ jf -@_ adf]lhd rNtL gePsf jf bfjL gk/]sf lgIf]kx? jf ljt/0f gePsf] nfefFzsf] 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] -!_ n3'ljQ ljQLo ;+: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 n3'ljQ ljQLo ;+:yfn] o; a}+ssf] :jLs[lt lng' kg]{5 . ;fj{hlgs z]o/ lgisfzg ;DaGwdf n3'ljQ ljQLo ;+:yfx?n] ;~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] clwgdf /xL ;fj{hlgs ?kdf k'gM z]o/ lgisfzg (Further Public Issue) ug{ ;Sg]5g\ . v'b|f shf{sf] sf/f]jf/ 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]jf/ ug]{ n3'ljQ ljQLo ;+:yfx?n] o; a}+ssf] :jLs[lt lnO{ ;j{;fwf/0faf6 lgIf]k kl/rfng ug{ ;Sg] 5g\ M– -s_ afÅo n]vfk/LIf0faf6 ljut # jif{b]lv v'b d'gfkmf cfh{g u/]sf] k|dfl0ft ePsf] , -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;+u shf{ sf/f]jf/ 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 .

40

!^=^

-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] j9Ldf @) k|ltzt;Ddsf] ;Ldfdf ga9\g] u/L ;+:yfut lgIf]k kl/rfng ug{ ;Sg] 5g\ . ljQLo ;]jfsf] kx'Fr Go"g /x]sf lhNnfdf lgIf]k ;+sng ug{] Joj:yf ljQLo ;]jfsf] kx'Fr Go"g /x]sf lhNnfdf lgIf]k ;+sng ug{] Joj:yf n3'ljQ ljQLo ;+:yfx?n] o;

a}+ssf] :jLs[lt lnO{ ljQLo ;]jfsf] kx'Fr sd /x]sf dgfË, x'Dnf, 8f]Nkf, sflnsf]6, d'u', hfh/sf]6, aemfË, afh'/f , bfr'{nf / h'Dnf u/L !) lhNnfdf dfq sfo{If]q /xg] u/L vf]lnPsf n3'ljQ ljQLo ;+:yfn] cfˆgf] ;+:yfsf] k|fylds k'FhLsf] a9Ldf % u'0ff;Dd ;j{;fwf/0faf6 lgIf]k ;+sng ug{ ;Sg] 5g\ . !^=& ;]jf z'Ns ;DaGwdf -s_ n3'ljQ ljQLo ;+: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{ n3'ljQ ljQLo ;+: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 Jofh cfh{g x'g] s'g} klg k|sf/sf] vftf vf]Ng kfpg] 5}g . !^=( lgIf]k ;'/If0f u/fpg] ;DaGwdf n3'ljQ ljQLo ;+:yfx?n] 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_ n3'ljQ ljQLo ;+: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 Jofh 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_ n3'ljQ ljQLo ;+: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_ n3'ljQ ljQLo ;+: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}+ssf] n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf k7fpg' kg]{5 . -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] @)&# efb| % ut]b]lv ljQLo sf/f]af/ z'? u/]sf] ePdf @)&# kmfNu'0f $ df ^ dlxgf Joltt x'g] x'Fbf @)&# 41

!&=@

r}q 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]jf/ ug]{ n3'ljQ ljQLo ;+:yfn] ljkGg ju{df nufgL ug]{ u/L v'b|f shf{sf] sf/f]jf/ 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 clw/fHosf hf]l8Psf !–# lhNnfaf6 $–!) lhNnf, $–!) lhNnfaf6 If]qLo :t/ / If]qLo :t/af6 /fli6«o:t/df sf/f]jf/ ;~rfng ug{ rfxg] n3'ljQ ljQLo ;+:yfn] b]xfosf zt{x? k'/f u/L sf/f]jf/ If]q lj:tf/ ug]{ :jLs[ltsf nflu Joj;flos of]hgf ;lxt o; a}+sdf lgj]bg lbg ;Sg]5 M— -!_ o; a}+sn] tf]s]sf] Go'gtd r'Qmf k'FhL k'/f u/]sf] . -@_ lgoldt?kn] jflif{s n]vfk/LIf0f u/L ;fwf/0f ;ef ;DkGg u/]sf] . -#_ o; a}+ssf] lgb]{zg cg'?k k'FhLsf]if (Capital Adequacy) kof{Kt /x]sf] . -$_ 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/jfxLdf k/]sf] eP ;f] sf/jfxL 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 . -v_ n3'ljQ ljQLo ;+: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]jf/ ;~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 .

42

!*=@

!*=#

19=

-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 . -$_ sfo{If]q la:tf/sf ;DaGwdf ;+:yfsf] ;~rfns ;ld#)Fu cGtlqm{of u/L sfuhft k'/f ePsf] ^) lbgleq ;f] ;DaGwL k|lqmofsf] 6'+uf] nufOg]5 . sfo{If]q ;+s'rg ;DaGwL Joj:yf -!_ n3'ljQ ljQLo ;+:yf k'FhL ckof{Kttfsf] sf/0faf6 ;f]xL ju{sf] ;+:yfdf /xL sfo{If]q ;+s'rg ug{ rfx]df :jLs[ltsf nflu g]kfn /fi6« a}+sdf lgj]bg lbg ;Sg]5 . o;/L k]z x'g cfPsf] lgj]bgsf] ;DaGwdf g]kfn /fi6« a}+sn] cfjZos hfFra'em u/L :jLs[lt k|bfg u/]df To:tf] ljQLo ;+:yfsf] sfo{If]q ;+s'rg x'g]5 . -@_ b]xfosf] s'g} jf ;a} cj:yf k'/f gug]{ n3'ljQ ljQLo ;+:yfnfO{ ;f]xL ju{df /xg] u/L pQm ;+:yfsf] sfo{If]q ;+s'rg u/fpg g]kfn /fi6« a}+sn] lgb]{zg lbg ;Sg]5 M– -s_ g]kfn /fi6« a}+sn] tf]s]sf] cjlwleq tf]s] adf]lhdsf] k'FhL gk'¥ofPsf], -v_ ljut % jif{b]lv nuftf/ gf]S;fgLdf /x]sf], -u_ g]kfn /fi6« a}+sn] lbPsf] lgb]{zg k6s k6s pNn+3g u/L sf/afxLdf k/]sf], -3_ g]kfn /fi6« a}+sn] tf]s] adf]lhd hf]lvd Joxf]g]{ sf]if sfod ug{ g;s]sf] . -#_ pka'Fbf g+= -@_ adf]lhd s'g} n3'ljQ ljQLo ;+:yfnfO{ sf/afxL ug'{eGbf cufl8 g]kfn /fi6« a}+sn] To:tf] n3'ljQ ljQLo ;+:yfnfO{ To:tf] sf/afxLsf] lj?4 ;kmfO{ k]z ug]{ dgfl;a dflkmssf] df}sf lbg]5 . -$_ pka'Fbf -!_ adf]lhd sfo{If]q ;+s'rg ubf{ b]xfo adf]lhd ug{ ;lsg] 5M– -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 . 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]jf/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]jf/sf] clen]v -On]S6«f]lgs /]s8{ ;d]t_ sf/f]jf/ ;dfKt ePsf] ldltn] % jif{;Dd ;'/lIft /fVg' kg]{5 .

20=

n#"ljQ ljQLo ;+:yfsf] ;xfos sDkgL ;DaGwL s"g} Joj:yf gePsf]

21=

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]jf/ ug{ ;Sg] 5g\ .

43

22=

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 cfkm\gf C0fL ;b:ox?sf] 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]vfkl/Ifsaf6 ;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 -!_ n3'ljQ ljQLo ;+:yfn] s] s:tf shf{ c;'n x'g g;Sg] x'g\ 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 . -@_ n3'ljQ ljQLo ;+:yfx?n] b]xfosf k|lqmofx? k'/f u/L shf{ ckn]vg ug{ ;Sg]5g\ . -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 x'Fbf s'g tx jf s;sf] lg0f{oaf6 :jLs[t ePsf] xf] < / To:tf] shf{sf] ;'/If0f afkt /flvPsf] lwtf]sf] d"NofÍg s;/L ul/Psf] xf] < ;fy}, To:tf] shf{ c;'nLsf] nflu s] s:tf] k|of;x? ul/of] < o;/L ckn]vgdf hfg'kgf{sf] cf}lrTotf cflb af/] clen]vdf hgfpg' kg]{5 . -%_ n3'ljQ ljQLo ;+:yfn] ckn]vg ul/Psf shf{sf] c;'nLsf nflu Pp6f 5'§} shf{ c;'nL OsfOsf] :yfkgf u/L To:tf] shf{x?sf] c;'nLsf nflu ;DalGwt ;+:yfn] lg/Gt/ k|of; hf/L /fVg' kg]{5 . -^_ Ohfhtkqk|+fKt ;+:yfn] ckn]vg u/]sf shf{x?sf] cBfjlws lja/0f 5'§} /lhi6/ v8f u/L /fVg' kg]{5 . -&_ n3'ljQ ljQLo ;+: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 . -*_ n3'ljQ ljQLo ;+:yfn] shf{ ckn]vg ;DaGwdf sfg'gdf :ki6?kdf Joj:yf gu/L :ki6 dfu{lgb]{zg jf lgb]{lzsf ;d]tsf] cefjdf ldgfxf tyf ckn]vg sfo{ ubf{ lg0f{ostf{dfly cToflws clwsf/ /xg hfg] ;DefJotfnfO{ x[bo+ud u/L ljj]sflwsf/ k|of]u x'g glbg C0f /sd ldgfxf jf ckn]vgaf6 eljiodf kg{ ;Sg] k|efj ;d]tnfO{ dWogh/ /fvL ;f] ;DaGwdf :ki6 tyf kf/bzL{ gLltut Joj:yf ug'{ kg]{5 . -(_ n3'ljQ ljQLo ;+: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 b]xfo adf]lhdsf n3'ljQ ljQLo ;+:yfx?nfO{ 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 . 44

@@=%

-s_ lgodfg';f/ OHffhtkq k|fKt u/L Ogjf8{ /]ld6\ofG; -Inward Remittance_ sf] sfo{ ug{ ;Sg] . -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 -!_ n3'ljQ ljQLo ;+:yfx?n] 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?;+u x'g] sf/f]jf/df / ljb]zL j}+lsË sf/f]jf/df dfq k|of]u x'g] lnvtx?sf] xsdf eg] -h:t}M k|tLtkq_ g]kfnL efiffdf tof/ ug{ clgjfo{ ul/Psf] 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;+u 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 ;DaGwLt n3'ljQ ljQLo ;+:yfåf/f ;gfvt, /sd, ;fIfL

-Witness_,

x:tfIf/ klxrfg ug]{ k|of]hgsf] nflu ;DaGwLt sf/0fLsf] gfd,

@@=^

@@=&

cGo cfjZos b]lvPsf ljifox? . -@_ n3'ljQ ljQLo ;+:yfx?n] cGt/f{li6«o sf/f]jf/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 cGt/ a}+s / v'nf ahf/ tyf :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/ ;DaGwdfM o; a}+saf6 Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfx?nfO{ k|rlnt P]gdf ePsf] Joj:yf cg';f/ pknAw u/fO{g] shf{sf] Aofhb/ -a}+sb/_ &=) k|ltzt sfod ul/Psf] 5 .

45

@@=* ;fOgaf]8{ tyf n]6/Kof8 ;DaGwdf n3'ljQ ljQLo ;+:yfx?n] 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 . n3'ljQ ljQLo ;+:yfn] pNn]v ug'{ kg]{ jfSof+z g]kfn /fi6« a}+saf6 …3Ú ju{sf] Ohfhtkqk|fKt ;+:yf -===== lhNnf sfo{ If]q ePsf]_

gf]6M /fli6«:t/sf n3'ljQ ljQLo ;+:yfx?n] sfo{If]q ;DaGwL ljj/0f pNn]v ug{ clgjfo{ x'g] 5}g . @@=(

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'l4s/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]jf/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]jf/ ug]{ n3'ljQ ljQLo ;+:yfn] lgoldt !) lhNnfsf cltl/Qm sfo{If]q :jLs[lt ;DaGwL ljBdfg k|s[ofut Joj:yf ;d]tsf] clwgdf /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 @)&# ;fpg ! b]lv 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,

46

!)= !!= !@= !#= !$=

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] . 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] .

23= e"sDk k|efljt #/kl/jf/nfO{ cfjf;Lo #/ k"glg{df)fsf nflu k|bfg ul/g] k"g/shf{ sfo{ljlw, 2072 nfu" x"g] ;DaGwdf e'sDkaf6 k"0f{?kdf 3/ Iflt ePsf cfˆgf ;b:ox?nfO{ cfjf;Lo 3/ lgdf{0fsf nflu æ3Æ ju{sf n3'ljQ ljQLo ;+:yfx?n] ;fd'lxs hdfgLdf ?= # nfv ;Dd shf{ k|jfx u/]df o; a}+saf6 z"Go Aofhb/df k'g/shf{ ;'ljwf k|bfg ul/g]5 . ;fy}, æ3Æ ju{sf n3'ljQ ljQLo ;+:yfx?sf] l;kmfl/zdf To:tf ;+:yfsf ;b:ox?nfO{ æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx?n] k|bfg u/]sf] ?= # nfv ;Ddsf] shf{df ;d]t of] k'g/shf{ k|bfg ul/g]5 . o; Joj:Yff cGtu{t ;fd'lxs hdfgLdf k|jfx ul/Psf] shf{sf xsdf sfo{ljlwsf] aF'bf g+= & sf] /fli6«o ejg ;+lxtf ;DaGwL Joj:yf afx]s cGo Joj:Yffx? oyfjt ?kdf nfu' x'g]5g\ . 24= lgb]{zgsf] kfngf gu/]df x'g] sf/jfxL n3'ljQ ljQLo ;+:yfn] o; lgb]{zgsf] kfngf gu/]df g]kfn /fi6« a}+s P]g, @)%* sf] bkmf (( jf bkmf !)) df plNnlvt s'g} klg sf/jfxL ug{ ;lsg] 5 . 25= 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 ( ut];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/jfxL o;} lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

47

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

48

lgb]{zg kmf=g+= 3 !=!

k'FhLsf]if tflnsf ljj/0f -s_ k|fylds !_ @_ #_ $_ %_ ^_ &_ *_ (_ !)_ !!_

-v_

-u_ -3_

rfn' cjlw

-?=xhf/df_ ut cjlw

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? 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 hDdf k'FhLsf]if –s±v_ 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

49

lgb]{zg kmf=g+= 3 !=@

hf]lvd efl/t ;DklQ ljj/0f tflnsf rfn' cjlw -s_ jf;nft leqsf ;DklQx? (On-Balance-Sheet Assets)

ef/

0 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 cfˆg} d'2tL /l;bsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] d'2tL /l;b 0 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) 20 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 100 z]o/, l8j]~r/ Pjd\ aG8df ePsf] nufgL 100 cGo nufgLx? 100 shf{, ;fk6 –s'n /sd_** 100 l:y/ ;DklQx? kfpg' kg]{ cGo v'b Aofh /sd –s'n kfpg' kg]{ Aofh – ;/s./L C0fkq 100 tyf jrt kqsf] Aofh– Aofh d'NtjL_ 100 u}/ a}lsË ;DklQ 100 cGo ;a} ;DklQx? -v'b clu|d s/ bflvnf jfx]s_ -s_ hDdf -v_ jf;nft aflx/sf sf/f]jf/x? (Off-balance sheet Items) !)) 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? -v_ hDdf s'n hf]lvd efl/t ;DklQ hDdf -s_ + -v_

50

/sd

hf]lvd efl/t ;DklQ

-¿=xhf/df_ ut cjlw hf]lvd /sd efl/t ;DklQ

lgb]{zg kmf=g+=3 @=!

shf{ ;fk6 juL{s/0f / ;f]sf] nflu Joj:yf - === === === === === d;fGt _ shf{ ;fk6 ljj/0f ljldt

ljj/0f

-¿=xhf/df_ ut qodf;

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/fj $=% 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/fj ^=% 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] nufgL÷ shf{ k|sf/ :jLs[t ;LdfafFsL ;fFjfafFsL gfd sf/f]jf/ ldlt Aofh -?_ -?_

-?_

e'QmfgLldlt shf{ Joj:yf Effvf gf3]sf] ;fFjf -?_

juL{s/0f Joj:yf -?_

s'n hDdf M– ldlt b:tvt

clws[tsf]

51

gfd

s}lkmot

lgb]{zg kmf=g+= 3 $=!

k'FhL tyf bfloTj

=================lnld6]8 @)^=======;fn c;f/ d;fGtsf] jf;nft cg;"rL

!= z]o/ kF'hL @= hu]8f tyf sf]ifx? #= C0fkq tyf aG8 $= ltg{ afFsL shf{ ;fk6 %= lgIf]k bfloTj ^= k|:tfljt gub nfefFz &= cfos/ bfloTj * cGo bfloTj s'n k'FhL tyf bfloTj

$=! $=@ $=# $=$ $=%

;DklQ

cg;"rL

!= @= #= $= %= ^= &= *= (= s'n

o; jif{ ?

ut jif{ ?

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 ;DklQ

;Defljt bfloTj ;~rfnsx¿sf] #f]if)ff k'+hLsf]if tflnsf hf]lvd efl/t ;DklQ ljj/)f tflnsf k|dv ' ;"rsf°x¿ k|d'v n]vf gLltx¿ n]vf ;DaGwL l^Kk)fLx?

$=& $=* $=( $=!) $=!! $=!@ cg';"rL 4=13 cg';"rL 4=23 cg';"rL 4=24 cg';'rL 4=24-s_ cg';"rL 4=25 cg';"rL 4=26 cg';"rL 4=27

4=1 b]lv 4=17 ;Ddsf cg';"rLx¿ jf;nftsf cleGg c+u x'g\ .

52

=====================lnld6]8 ldlt ==============b]lv================;Dd gfkmf gf]S;fg lx;fj ljj/0f

cg';"rL

!= Aofh cfDbfgL @= Aofh vr{ v'b Aofh cfDbfgL $= sldzg tyf cGo ;~rfng cfDbfgL % ;6xL 36j9 cfDbfgL s'n ;~rfng cfDbfgL ^= sd{rf/L vr{ &= cGo ;~rfng vr{ *= ;6xL 36j9 gf]S;fg ;Defljt gf]S;fgL Joj:yf cl3sf] ;~rfng d'gfkmf (= ;Defljt gf]S;fgL Joj:yfx? ;~rfng d'gfkmf !)= u}/ ;~rfng cfDbfgL÷vr{ !!= ;Defljt gf]S;fgL Aoa:yf af6 lkmtf{ lgoldt sf/f]jf/jf6 ePsf] d'gfkmf !@= c;fdfGo sf/f]jf/x?af6 ePsf] cfDbfgL÷vr{ ;Dk"0f{ sf/f]jf/ ;dfj]z kl5sf] v'b d'gfkmf !#= sd{rf/L af]g; Aoa:yf !$ 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

$=!$ $=!%

o; jif{ ?

$=!^ $=!& $=!* $=!( $=@) $=@! $=@@

4=14 b]lv 4=22 ;Ddsf cg';"rLx¿ gfkmf gf]S;fg lx;fjsf cleGg c+u x'g \ .

53

ut jif{ ?

=================== lnld^]* gfkmf gf]S;fg af+*kmf+* lx;fa ldlt ============ b]lv =================;Dd cg';"rL o; jif{ ¿

ljj/0f

ut jif{ ¿=

cfDbfgL 1= ut jif{;Ddsf] ;l~rt d'gfkmf 2= o; jif{sf] d'gfkmf 3= ;^xL #^a( 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 #^a( sf]if 12= k'h + L lkmtf{ hu]*f sf]if 13= k'h + L ;dfof]hg sf]if 14= ============================== 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'f? df}Hbft :yug s/ ;dfof]lht z'? df}Hbft ;dfof]hg ==================== ==================== ==================== ==================== clGtd df}Hbft

54

z]o/ lk|ldod

;6xL 36a9 sf]if

:yug s/ cGo hu]8f s'n hu]8f tyf sf]if /sd

==========================lnld6]8 gub k|jfx ljj/0f ldlt ============ b]lv ========== ;Dd ljj/)f -s_ 1= 1=1 1=2 1=3 2= 2=1 2=2 2=3 2=4 2=5

o; jif{ ¿= sf/f]af/ ;~rfngaf^ gub k|jfx gub k|flKt Aofh cfDbfgL ckn]lvt shf{sf] c;'nL sldzg tyf cGo cfDbfgL gub e'QmfgL Aofh vr{ sd{rf/L vr{ sfof{no ;~rfng vr{ cfos/ e'QmfgL cGo vr{ sfo{ut

1= 2= 3= 4= 1= 2= 3= -v_ 1= 2= 3= 4= 5= -u_ 1= 2= 3= 4= -#_

kF'hL

ultljlw cl#sf] gub k|jfx

;~rfng ;DaGwL rfn' ;DklQdf sdL÷-j[l$_ dfu tyf cNk ;"rgfdf k|fKt x'g] /sddf sdL÷-j[l$_ cGo cNksfnLg nufgLdf sdL÷-j[l$_ shf{df sdL÷-j[l$_ cGo ;DklQdf sdL÷-j[l$_ ;~rfng ;DjGwL rfn' bfloTjdf -sdL_÷j[l$ lgIf]k bfloTjdf -sdL_÷j[l$ cNksfnLg ;fk^Ldf -sdL_ ÷j[l$ cGo bfloTjdf -sdL_÷ j[l$ nufgL sf/f]jf/df gub k|jfx bL#{sfnLg nufgLdf sdL÷-j[l$_ l:y/ ;DklQdf sdL÷-j[l$_ bL#{sfnLg nufgLdf Aofh cfDbfgL nfef¤z cfDbfgL cGo ljQLo >f]t sf/f]jf/af^ gub k|jfx bL#{sfnLg C)F -j)*, l*j]Gr/ cflb_ df j[l$÷-sdL_ z]o/ k'h + Ldf j[l$÷-sdL_ cGo bfloTjdf j[l$÷-sdL_ g]kfn /fi^« a}+saf^ k|FKt ;x'lnot÷k'g/shf{df j[l$÷-sdL_

-ª_

gub tyf a}s df}Hbftsf] ljlgdo cfDbfgL ÷ vr{ 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

b/df

55

ePsf]

km/saf^

ut jif{ ¿=

=================== lnld^]* z]o/ k'+hL tyf :jfldTj - === === c;f/ d;fGt_

cg';"rL 4=1

ljj/)f 1= 1=1

======= ;fwf/)f z]o/ k|lt z]o/ ¿================= n] ======= gg\l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿= ======= n] ======= l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿=============n]

r'Qmf k'+hL s_ v_ u_

1=4 1=5 1=6

======= ;fwf/)f z]o/ k|lt z]o/ ¿= ======= n] ====== gg\l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿= ======= n] ======= l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿= ====n]

hf/L k'+hL s_ v_ u_

1=3

jif{

z]o/ k'+hL clws[t k'+hL s_ v_ u_

1=2

ut ¿=

o; jif{ ¿=

========= ;fwf/)f z]o/ k|lt z]o/ ¿======================== n] ========= gg\l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿========= n] ===========l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿= ============n]

k|:tfljt af]g; z]o/ sN; Og P*efG; hDdf /sd -1=3+1=4+1=5_

z]o/ :jfldTj ljj/)f

o; jif{ ¿= k|ltzt z]o/ k'+hL

1=

:jb]zL :jfldTj

1=1 1=2 1=3 1=4 1=5 1=6 2=

g]kfn ;/sf/ æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx¿ cGo Ohfhtkqk|fKt ;+:yfx¿ cGo ;+:yfx¿ ;j{;fwf/)f cGo j}b]lzs :jfldTj

ut jif{ ¿= z]o/ k'+hL

k|ltzt

hDdf gf]^Mdfly 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 _ ljj/)f 1= ;fwf/)f÷a}wflgs hu]*f sf]if 2= 3= 4= 5=

kF'hLut hu]*f sf]if kF'hL lkmtf{ hu]*f sf]if kF'hL ;dfof]hg sf]if

o; jif{ ¿=

-Capital Redemption Reserve)

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

6= 7= 8=

5=5=

;DklQ k'gd"{Nof°g sf]if

5=6=

cGo :jtGq sf]if

5=7= cGo hu]*f sf]if ;l~rt gfkmf÷gf]S;fg ;^xL #^a( sf]if hDdf

56

cg';"rL 4=2 ut jif{ ¿=

cg';"rL 4=3 =================== lnld^]* C)fkq tyf j)* - === === c;f/ d;fGt _ ljj/)f 1

o; jif{ ¿=

ut jif{ ¿=

====== 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 _ ljj/)f 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_

o; jif{ ¿=

ut jif{ ¿=

cg';"rL 4=5 =================== lnld^]* lgIf]k lx;fa - === === c;f/ d;fGt _ ljj/)f

o; jif{ ¿=

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 Aofh ltg'{ kg]{ vftfx¿sf] hDdf -1®2_ hDdf lgIf]k

57

ut jif{ ¿=

cg';"rL 4=6 =================== lnld^]* cGo bfloTj - === === c;f/ d;fGt _ ljj/)f 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 afFsL nfef¤z 13= cGo

o; jif{ ¿=

ut jif{ ¿=

hDdf

cg';"rL 4=7 =================== lnld^]* a}+s÷ljQLo ;+:yfdf /x]sf] df}Hbft - === === c;f/ d;fGt _ ljj/)f

1=

:jb]zL d'b|f

ljb]zL d'b|f ¿=df

s'n ¿=

ef=¿=

hDdf

kl/jTo{ lj=d'=

ut jif{ ¿=

:jb]zL Ohfhtkqk|fKt ;+:yfx? s= rNtL vftf v= cGo vftf

hDdf gf]^M

;DaGwLt Ohfhtkqk|fKt ;+:yfx? ;dy{g kq cg';f/sf] s'n df}Hbft ¿= =================

cg';"rL 4=8

ljj/)f

! @ # $ % ^ & * ( !)

=================== lnld^]* nufgL - === === c;f/ d;fGt _ k|of]hg 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 v'b nufgL

58

o; jif{ ¿=

ut jif{ ¿=

cg';"rL 4=8-s_ z]o/, l*j]Gr/ tyf aG*df nufgL k/n df]n ¿=

ljj/)f

1= 1=1 1=2 1=3 2= 2=1

ahf/ d'No cg";f/ ?=

Joj: yf /sd ?=

o; jif{ ?=

ut jif{ ?=

z]o/ nufgL ====== sDkgL -k|f=ln=÷ln=_ ====== ;fwf/)f z]o/, k|lt z]o/ ====== n] r'Qmf ====== sDkgL -k|f=ln=÷ln=_ ====== ;fwf/)f z]o/ -dWo]===jf]g; ;d]t_ k|lt z]o/====n] r'Qmf ====== sDkgL -k|f=ln=÷ln=_ ====== k|ltzt ==== lk|km/]G; z]o/ k|lt z]o/ ¿= ===== n] r'Qmf l*j]Gr/ tyf aG* nufgL ====== sDkgL -k|f=ln=÷ln=_ ====== k|ltzt l*j]Gr/÷aG* k|lt l*j]Gr/÷aG* ===== ¿= n] === ================= ================== nufgL hf]lvd ;DaGwL Joj:yf ut jif{ ;Ddsf] Joj:yf o; jif{sf] yk÷#^ Joj:yf nufgL

2=2 2=3 s'n 3= 3=1 3=2 s'n v'b 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 ljldt

!=

;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/fj $=% 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/fj %=% 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 *= o; jif{df yk÷lkmtf{ (= s'n shf{ gf]S;fgL Joj:yf -%-^±&_ v'b shf{ -#–$_

59

ut jif{sf] hDdf cljldt

o; jif{sf] hDdf

cg';"rL 4=10

=================== lnld^]* l:y/ ;DklQ - === === c;f/ d;fGt _ ;DklQ ljj/)f

ejg

kl/jxg ;fwg d]lzg/L

sfof{no ;fdfg

ut o; nLh jif{ xf]N* cGo jif{ ¿= ¿= ;DklQ

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®6_ *Written Down Value

cg';"rL 4=11

=================== lnld^]*

u}/ a}+lsË ;DklQ - === === c;f/ d;fGt _

C[0fL jf kf6L{sf] u}/ a}+lsË ;DklQ s'n u}/ a}+lsË gf]S;fgL Joj:yf gfd 7]ufgf ;sf/ u/]sf] ldlt ;DklQ /sd ?= k|ltzt /sd ?=

s'n hDdf

60

v'b u}/ a}+lsé ;DklQ ¿=

ut ¿=

jif{

cg;"rL 4=12

=======================lnld^]* cGo ;DklQ - === === c;f/ d;fGt _ laa/)F 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

o; jif{ ¿=

ut jif{ ¿=

cg';"rL 4=12-s_

ljj/)f

=======================lnld^]* cGo ;DklQ -yk ljj/)f_ - === === c;f/ d;fGt _ o; jif{ ¿= 1 1 jif{b]lv dfly jif{;Dd 3 jif{;Dd

3 jif{eGbf dfly

hDdf

ut ¿=

jif{

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 _ ljj/)f

o; jif{ ¿=

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?

61

ut jif{ ¿=

cg';"rL 4=14

=======================lnld^]* Aofh cfDbfgL ldlt ==============b]lv =================;Dd ljj/)f 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=

o; jif{ ¿=

ut jif{ ¿=

hDdf

cg';"rL 4=15

=======================lnld^]* Aofh vr{ ldlt==============b]lv=========== ;Dd o; jif{ ¿=

ljj/)f 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

ut jif{ ¿=

cg';"rL 4=16

ljj/)f 1= ;]jf z'Ns 2= gjLs/)f z'Ns 3= O=k|f= sldzg jfkt 4= a§f cfDbfgL 5= cGo hDdf

========================lnld^]* sldzg tyf cGo ;~rfng cfDbfgL ldlt =============b]lv ============= ;Dd o; jif{ ¿=

62

ut jif{ ¿=

=======================lnld^]*

ljj/)f 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

sd{rf/L vr{ ldlt =============b]lv ============= ;Dd o; jif{ ¿=

cg';"rL 4=17

ut jif{ ¿=

cg';"rL 4=18

=======================lnld^]* cGo ;~rfng vr{ ldlt =============b]lv ============= ;Dd o; jif{ ¿=

ljj/)f ut jif{ ¿= 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]{% .

63

cg';"rL 4=19

======================lnld^]* ;Defljt gf]S;fgL Aoa:yf ldlt =============b]lv ============= ;Dd ljj/)f 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

o; jif{ ¿=

ut jif{ ¿=

cg';"rL 4=20

======================lnld^]* u}/ ;~rfng cfDbfgL÷gf]S;fg ldlt =============b]lv ============= ;Dd ljj/)f 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_

o; jif{ ¿=

ut jif{ ¿=

cg';"rL 4=21

======================lnld^]* ;Defljt gf]S;fgL Joj:yfaf^ lkmtf{ -cfly{s jif{ ========÷=====_ ljj/)f

o; jif{ ¿=

1= 2= 3=

shf{ gf]S;fgL Joj:yfdf af^ lkmtf{ u}/ a}+lsé ;DklQ gf]S;fgL Joj:yfaf^ lkmtf{ nufgL Joj:yfjf^ lkmtf{

4=

cGo ;DklQsf] Joj:yfjf^ lkmtf{

ut jif{ ¿=

hDdf cg';"rL 4=22

======================lnld^]*

c;fdfGo sf/f]jf/x?af6 ePsf] cfDbfgL/vr{ ldlt =============b]lv ============= ;Dd ljj/)f 1= 2= 3= 4= 5=

o; jif{ ¿=

ckn]vg ePsf] shf{sf] c;'nL :j]lR%s cjsfz vr{ c;'nL x'g g;Sg] shf{sf] ckn]vg -4=28 s_ cGo vr{÷cfDbfgL =================

hDdf

64

ut jif{ ¿=

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]÷hdf gLsf] 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] o; jif{ c;'nL o;jif{ c;f/ d;fGt;Dd afFsL yk shf{ afFsL k|d'vsf] gfd Aofh Aofh Aofh ;fjf+ ;fjf+ ;fjf+ -s_

-v_

-u_

-#_

-ª_

;~rfns 1= 2= sfo{sf/L k|d'v 1= 2= ;+:yfks 1= 2= sd{rf/L 1= 2= z]o/wgLx? 1= 2=

hDdf

65

cg';"rL

4=24

=======================lnld6]8 k'FhLsf]if tflnsf -======================= c;f/ d;fGt_

ljj/0f -s_ k|fylds !_ @_ #_ $_ %_ ^_ &_ *_ (_ !)_ !!_

-v_

-u_ -3_

o; jif{

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? 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 hDdf k'FhLsf]if -s±v_ 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]_

66

-?=xhf/df_ ut jif{

cg';"rL $=@$ -s_

===========================lnld6]8 hf]lvd efl/t ;DklQ ljj/0f tflnsf - ====================== c;f/ d;fGt_

-¿=xhf/df_ o; jif{ -s_ jf;nft leqsf ;DklQx? (On-Balance-Sheet Assets)

ef/

0 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 cfˆg} d'2tL /l;bsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] d'2tL /l;b 0 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) 20 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 100 z]o/, l8j]~r/ Pjd\ aG8df ePsf] nufgL 100 cGo nufgLx? 100 shf{, ;fk6 -s'n /sd_** 100 l:y/ ;DklQx? kfpg' kg]{ cGo v'b Aofh /sd -s'n kfpg' kg]{ Aofh – ;/s./L C0fkq tyf 100 jrt kqsf] Aofh– Aofh d'NtjL_ 100 cGo ;a} ;DklQx? -v'b clu|d s/ bflvnf jfx]s_ -s_ hDdf -v_ jf;nft aflx/sf sf/f]jf/x? (Off-balance sheet Items) !)) 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? -v_ hDdf s'n hf]lvd efl/t ;DklQ hDdf -s_ + -v_

67

/sd

ut jif{ hf]lvd efl/t ;DklQ

/sd

hf]lvd efl/t ;DklQ

===============lnld6]8 k|d'v ;"rsfFÍ sDtLdf ljut % jif{sf kl/;"rsx¿ ljj/0f ;"rsfÍ 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 nfefFz -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

cg';"rL $=@%

cf=a= ==========

cf=a= ==========

cf=a= ==========

Rate Spread) 20= 21= 22= 23=

a's g]6jy{ s'n z]o/ s'n sd{rf/L cGo

¿= ;+Vof ;+Vof

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]{ .

68

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/ s'n s'n r'Qmf lsQf k'FhLsf] ;+Vof k|ltzt

shf{ ljj/0f shf{ lnPsf] cGo a}+s÷ ljQLo ;+:yfsf] shf{ /sd gfd

lwtf]df /x]sf] z]o/ lsQf ;+Vof

s}lkmot

!= @=

cg";'rL 4=29 .......................................... Ltd. Comparison of Unaudited and Audited Financial Statement as of FY ...../... Rs in '000 S.No.

Pjrticulars

1 1.1 1.2 1.3 1.4 1.5

Total Capital and Liabilities (1.1 to 1.7) Paid up Capital Reserve and Surplus Debenture and Bond Borrowings Deposits (a+b) a. Members b. Public Income Tax Liability Other Liabilities Total Assets (2.1 to 2.7) Cash and Bank Balance Money at Call and Short Notice Investments

As per Variance As per Audited Unaudited In Amount In % Financial Financial Statement Statement

1.6 1.7 2 2.1 2.2 2.3 Loans and Advances 2.4 Fixed Assets 2.5 Non Banking Assets 2.6 Other Assets 2.7 3 Profit and Loss Account Interest Income 3.1 Interest Expense 3.2 A. Net Interest Income (3.1 - 3.2) Fees, Commission and Discount 3.3 Other Operating Income 3.4 Foreign Exchange Gain/Loss (Net) 3.5 B. Total Operating Income (A+3.3+3.4+3.5) Staff Expenses 3.6 Other Operating Expenses 3.7 C. Operating Profit Before Provision (B -3.6 - 3.7) Provision for Possible Losses 3.8 D. Operating Profit (C -3.8) Non Operating Income/Expenses (Net) 3.9 Write Back of Provision for Possible Loss 3.10 E. Profit from Regular Activities (D+3.9+3.10) Extraordinary Income/Expenses (Net) 3.11 F. Profit before Bonus and Taxes (E +3.11) Provision for Staff Bonus 3.12 Provision for Tax 3.13 G. Net Profit/Loss (F - 3.12 - 3.13)

69

Reasons Variance

for

lgb]{zg kmf=g+= 3 $=@ ...................... Limited Unaudited Financial Results (Qujrterly) As at ........... Qujrter (...../...../200...) of the Fiscal Year 200.../200... S.No.

Pjrticulars

1 1.1 1.2 1.3 1.4 1.5

1.6 1.7 2 2.1 2.2 2.3 2.4 2.5 2.6 2.7

Total Capital and Liabilities (1.1 to 1.7) Paid up Capital Reserve and Surplus Debenture and Bond Borrowings Deposits (a+b) a. Member b. Public Income Tax Liability Other Liabilities Total Assets (2.1 to 2.7) Cash and Bank Balance Money at Call and Short Notice Investments Loans and Advances Fixed Assets Non Banking Assets Other Assets

3

Profit and Loss Account

This Quater Previous Ending Ending

Rs. in '000 Qujrter Corresponding Previsous Year Qujrter Ending

Up to This Up to Qujrter Qujrter

Previous Up to Corresponding Previous Year Qujrter

Interest Income Interest Expense A. Net Interest Income (3.1 - 3.2) Fees, Commission and Discount 3.3 Other Operating Income 3.4 Foreign Exchange Gain/Loss (Net) 3.5 B. Total Operating Income (A+3.3+3.4+3.5) Staff Expenses 3.6 Other Operating Expenses 3.7 C. Operating Profit Before Provision (B -3.6 - 3.7) Provision for Possible Losses 3.8 D. Operating Profit (C -3.8) Non Operating Income/Expenses (Net) 3.9 Write Back of Provision for Possible Loss 3.1O E. Profit from Regular Activities (D+3.9+3.10) Extraordinary Income/Expenses (Net) 3.11 F. Profit before Bonus and Taxes (E +3.11) Provision for Staff Bonus 3.12 Provision for Tax 3.13 G. Net Profit/Loss (F - 3.12 - 3.13) 3.1 3.2

4

Ratios

4.1 4.2 4.3 4.4

Capital Fund to RWA Non Performing Loan (NPL) to Total Loan Total Loan Loss Provision to Total NPL Cost of Funds

At the End At the End of At the End of of This Corresponding Previous Previous Qujrter Qujrter Year Qujrter

70

k|li6s/0fM -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{ ;DaGwLt 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] nfefFz -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 nfefFz 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_ nfefFz ;dLs/0f sf]]if nfefFzdf 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 nfefFz 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 .

71

#=

$= %= ^= &=

*=

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 ;DaGwLt 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/jfxLsf 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; zLif{s cGtu{t /fVg' kg]{5 . -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; zLif{s cGtu{t /fVg' kg]{5 . -r_ e'QmfgL lbg'kg]{ lanx? ;+:yfn] e'QmfgL lbg afFsL lanx?sf] /sd ;dfj]z ug'{kg]{ 5 .

72

;DklQtk{mM != 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/0fM 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 . -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 . 73

-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] Jofh jiff{Gtkl5sf] ;fpg !% ut]leq k|fKt ePdf ;f] /sdnfO{ a}+s tyf ljQLo ;+:yfx?n] cf–cfˆgf] cfDbfgL n]vfFsg ;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 hgfO{g] s'n /sd cg';"rL $=!% df pNn]v ug'{ kg]{5 . #= sldzg tyf cGo ;~rfng cfDbfgL n3'ljQ ljQLo ;+:yfn] cfˆgf] sf/f]jf/ ;~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 36j9 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]jf/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:yfjf6 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]jf/x?af6 ePsf] cfDbfgL÷vr{ c;fdfGo sf/f]jf/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 . !!= 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]jf/ 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 5'6Øfpg' kg]{ /sdnfO{ o; zLif{s dfkm{t gfkmf–gf]S;fg lx;fjdf vr{ hgfpg' kg]{5 . !@= cfo s/ Joj:yf 74

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 . %= nfefFz ;dLs/0f sf]if ;+:yfsf] gfkmfaf6 s]xL /sd cfufdL jif{x?df nfefFz ;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 nfefFz cfˆgf] gfkmfsf] s]xL c+z nfefFz 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 . -3_ OlSj6Ldf ePsf] kl/jt{g ;DjGwL 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 ;DjlGw ljj/0f tof/ ug'{ kg]{5 . 75

-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 ;+u} 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 ;DaGwLt 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 ldnfO{Psf] 5 . #= jflif{s k|ltj]bgsf] n]vf ;DaGwL l6Kk0fLdf :yug s/ u0fgfsf] nflu ckgfO{Psf] 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 .

76

Structural Liquidity

-?= xhf/df_

1= 2= 3= 4= 5= 6= 7= 8= 9= 10= 11=

gub df}Hbft a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft dfu]sf] avt k|fKt x'g] /sd ;/sf/L ;"/If)fkq g]=/f=a}+s C)fkq cGt/ a}+s tyf ljQLo ;+:yf shf{ shf{ ;fk^ kfpg" kg]{ Aofh k|lta$tf cGtu{t cGo ;+:yfx?af^ k|fKt x"g] qm=;= 18 / 19 sf ;"ljwfx?sf] e"QmfgL cGo

12= 13= 14= 15= 16=

;b:ox?af^ lgIf]k ;j{;fwf/)faf^ jrt lgIf]k ;j{;fwf/)faf^ d"@lt lgIf]k C)fkqx? ;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 k|lta$tf cGtu{t cGo ;+:yfx?nfO{ lbg"kg]{ pkef]u e}g;s]sf] :jLs[t ;"ljwfx? qm=;= 9 cGtu{tsf] ;"ljwfsf] e"QmfgL cGo

18= 19= 20= 21=

v"b ;DklQ ;l~rt v"b ;DklQ

kfpg"kg]{ Aofh k|lta$tf cGtu{t cGo ;+:yfx?af^ k|fKt x'g]

h"g ;dodf Aofh k|fKt x'g] xf], ;f]xL ;dosf] ;DalGwt Bucket df /fVg] . 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] .

77

e"QmfgL lbg"kg]{ lan e"QmfgL lbg"kg]{ Aofh Joj:yfx?* k|lta$tf cGtu{t cGo ;+:yfx?nfO{ lbg"kg]{ pkef]u e}g;s]sf] :jLs[t ;"ljwfx? qm=;= 9 cGtu{tsf] ;"ljwfsf] e"QmfgL cGo zLif{sx?

*

e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] . e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] . lglZrt e"QmfgL cjlw ePsf] cj:yfdf ;f]xL adf]lhd / gePsf] cj:yfdf 1 b]lv 90 lbgsf] Bucket df /fVg] . lautsf] Trend ljin]if)faf^ dfusf] Pattern cg"dfg u/L ;f]xL cg";f/sf] ;DalGwt Bucket df /fVg] . lautsf] Trend ljin]if)faf^ dfusf] Pattern cg"dfg u/L ;f]xL cg";f/sf] ;DalGwt Bucket df /fVg] . e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] . 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 cjlw ljj/0f != @= #= $= %= ^=

-¿=nfvdf_

! – () (! – !*) !*! – @&) @&! – ! jif{ s'n /sd lbg lbg lbg #^% lbg eGbf a9L

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

78

cg';"rL– 3 ^=! sd{rf/L ;]jf ;'ljwf ;ldlt ;DaGwL Joj:yf u7g 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_ n3'ljQ ljQLo ;+: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_ n3'ljQ ljQLo ;+: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_ n3'ljQ ljQLo ;+: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[lt 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]{ .

cg";'rL– 3 ^=@ hf]lvd Joj:yfkg ;ldlt ;DaGwL Joj:yf u7g 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 slDtdf Ps k6s 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, cfGtl/s k'+hL ljZn]if0f k4lt -ICAAP_, Joj;flos /0fgLlt cg'?k gLltut Joj:Yffsf] kof{Kttf, ;+:yfn] lng ;Sg] clwstd hf]lvd ;DaGwdf lgoldt ?kdf 5nkmn tyf ljZn]if0f u/L ;~rfns ;ldltnfO{ cfjZos /fo, ;'emfj lbg] . -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 Pj\d ;+/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]{ . -5_ n3'ljQ ;+: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÷¥xf; / ;DklQ bfloTj ;ldlt -ALCO_ af6 ePsf sfo{x?sf] ;DaGwdf q}dfl;s ?kdf ljZn]if0f÷;dLIff u/L ;~rfns ;ldltdf k|ltj]bg k]z ug]{ . -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]{ . 79

cg';"rL – 3 ^=# >L ;~rfns ;ldlt, =================== lnld6]8, =====================================. ljifo M hfgsf/L u/fPsf] af/] .

ldlt M @)&=====÷====÷======

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:tvtM Gfd, y/M afa'sf] gfdM afh]sf]÷kltsf] gfdM 7]ufgfM 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 . _

80

cg';"rL – 3 ^=$

================== lnld6]8 ;~rfnsx?sf] btf{÷nut lstfj s|=;+=

;~rfnssf] gfd afa'sf] gfd

afh]sf]÷kltsf] gfd

tof/ ug]{M

k]zf, Joj;fo

;~rfns lgo'Qm ePsf] ldlt

;~rfnsaf6 x6]sf] ldlt

k|dfl0ft ug]{M cg';"rL – 3 ^=% ldlt M @)&====÷====÷======

>L hgzlQm Joj:yfkg ljefu, ===================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:tvtM gfd y/ afa'sf] gfdM afh]sf]÷kltsf] gfdM 7]ufgfM gful/stf lnPsf] lhNnf / gful/stf g+=

81

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 qm=;= sDkgLsf] gfd

Z]fo/ ;+Vof

k/n d"No

ahf/ d"No

-?=xhf/df_

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

82

======================== lnld6]8 ;DklQ / bfloTjsf] uf]Zjf/f lx;fj -dfl;s_ @) ===== ;fn =========== dlxgfsf] ljj/0f

g]=/f=a}+s lgb]{zg kmf=g+=3(=!

-?=xhf/df_ k'FhL tyf != !=! !=!=! !=!=@ !=!=#= !=@ !=# !=$ !=% !=^ !=& !=&=! !=&=@ !=&=# !=&=$ !=&=% !=&=^ !=&=& !=* !=!) !=!! @= @=! @=!=! @=!=# @=@ @=@=! @=@=@ @=@=# @=@=$ @=@=% #= #=! #=@ #=# #=#=! #=#=! #=$ $= %= %=! %=@ %=# %=$ %=%

bfloTj k'FhL tyf hu]8f sf]ifx? r'Qmf k'FhL ;fwf/0f z]o/ gg\l/l8d]jn lk|km/]G; z]o/ l/l8d]jn lk|km/]G; z]o/ sn Og P8\efG; k|:tfljt af]g; z]o/ ;fwf/0f hu]8fsf]if z]o/ lk|ldod ;l~rt gfkmf÷gf]S;fg (Retained Earning) cGo hu]8f tyf sf]ifx? e}k/L cfpg] hu]8f ;DklQ k'gd"{NofÍg sf]if k'FhLut hu]8fsf]if ;+:yf ljsf;sf]if ljz]if hu]8fsf]if nfefFz ;dLs/0f sf]if cGo :jtGq sf]if k'FhL lkmtf{ hu]8f sf]if nufgL ;dfof]hg sf]if cGo sf]if ;fk6L g]kfn /fi6« a}+saf6 ;fk6L k'g/shf{ cGo cGo ;fk6L cGt/a}+s ;fk6L o'jf :j/f]huf/ sf]if ul/aL lgjf/0f sf]if u|fdL0f :jfjnDag sf]if cGo ;fk6L lgIf]kx? clgjfo{ jrt lgIf]k :j]lR5s jrt lgIf]k ;j{;fwf/0fjf6 ;+sng u/]sf] lgIf]k jrt d'2tL cGo lgIf]k e'QmfgL lbg'kg]{ lanx? cGo bfloTj tyf Joj:yfx? ;08«L q]ml86;{ k]G;g tyf pkbfg sf]if sd{rf/L ;~rosf]if sd{rf/L sNof0fsf]if sd{rf/L tflndsf]if

/sd

;DklQ != !=! !=@=! @= @=! @=!=! @=!=@ @=!=@=! @=!=@=! @=!=# @=!=$ @=!=% #= #=! #=!=! #=!=@ #=!=# #=!=$ $= $=! $=!=! $=!=@ $=!=# $=!=$ $=@ $=$ $=% %= %=! %=@ %=# %=$ ^= ^=! ^=@ &= &=! &=@ &=# &=$ &=% &=^ &=& &=* &=(

83

/sd gub df}Hbft :jb]zL d'b|f -l;Ssf ;d]t_ ef/tLo d'b|f a}+s df}Hbft :jb]zL d'b|f g]kfn /fi6« a}+sdf æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf clgjfo{ gub df}Hbft k|of]hgsf] nflu cGo df}Hbft ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf cGo ljQLo ;+:yfdf dfu]sf avt k|fKt x'g] /sd :jb]zL d'b|f æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf cGo ljQLo ;+:yfdf C0fkqdf nufgL g]kfn ;/sf/ 6]«h/L lan ljsf; C0fkq /fli6«o jrt kq ljz]if C0f kq g]=/f=a}+s C0f kq ;/sf/L u}/ ljQLo ;+:yf cGo u}/ ljQLo ;+:yf z]o/ tyf cGo nufgL z]o/df nufgL cGt/a}+s nufgL d'2tL lgIf]kdf u/]sf] nufgL cGo nufgL shf{ tyf ;fk6 ;+:yfut JolQmut l:y/ ;DklQ hUuf ejg kmlg{r/÷lkmS;r/ ;jf/L ;fwg sDKo'6/ tyf d]zLg/L k'FhLut lgdf{0f vr{ lnh xf]N8 ;DklQ ;ˆ6j]o/ cGo

%=^ %=& %=& %=* %=( %=(=! %=(=@ %=(=@=! %=(=@=@ %=(=@=# %=(=@=$ %=(=# %=(=$ %=!) %=!! %=!@ %=!# %=!#=! %=!#=@ %=!#=# %=!$ %=!^ %=!& %=!* ^= ^=! ^=@ ^=# &= &=! &=@ hDdf

sd{rf/L af]g; Joj:yf sd{rf/Lsf] ljbf jfktsf] /sd k|:tfljt tyf e'QmfgL lbg afFsL nfefFz cfos/ 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{ sd;n shf{ z+sf:kb shf{ v/fa shf{ cltl/Qm shf{ gf]S;fgL Joj:yf l;df gf3]sf] shf{sf] gf]S;fgL Joj:yf nufgL ;DaGwL gf]S;fgL Joj:yf u}/ j}+lsË ;DklQ gf]S;fgL Joj:Yff cGo ;DklQ gf]S;fgL Joj:yf Aofh d'NtjL lx;fj ut cjlw;Ddsf] o; cjlwdf yk o; cjlwdf c;'nL ePsf] lgIf]kdf lbg'kg]{ Aofh x|f;s§L sf]if kfsLg;s]sf] cfDbfgL cGo 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]

*= *=! *=!=! *=!=@ *=!=# *=@ *=# *=$ *=% *=& *=( *=!! *=!@ (= (=! (=@ (=# !)= !!= !! =! !!=@ !@= !@=! !@=@

cGo ;DklQ c;'n ug{ afFsL Aofh ;/sf/L C0fkqdf nufgLdf -cGt/a}+s ;d]t_ shf{df d;nGb df}Hbft sd{rf/L ;fk6L÷k]ZsL ;08«L 8]6;{ clu|d e'QmfgL dfu{:y gub (Cash in Transit) clu|d s/ e'QmfgL Voflt cGo ckn]vg x'g afFsL vr{ k"j{ ;~rfng vr{ dh{/ vr{ cGo u}/ a}+lsË ;DklQ lx;fj ldnfg s]Gb|Lo sfof{no zfvf sfof{no gfkmf÷gf]S;fg lx;fj ut dlxgf;Dds]f o; dlxgfsf]

hDdf

gf]6M 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 pkzLif{sx?df ePsf sf/f]jf/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] gfd M bhf{ M b:tvt M ldlt M

ljj/0f k]z ug]{ clws[tsf] gfd M bhf{ M b:tvt M ldlt M

84

========================================== lnld6]8

g]=/f=a}+s lgb]{zg kmf=g+= 3(=@

gfkmf gf]S;fg lx;fj

@) ====== b]lv @) ========= ;Dd -dfl;s_ vr{

o; dlxgfut dlxgf cfDbfgL ;Ddsf] ¿= ;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]jf/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]jf/x?af6 ePsf] cfDbfgL *= v'b gf]S;fg

hDdf

hDdf ljj/0f tof/ ug]{ b:tvt M gfd M bhf{ M ldlt M

-?=xhf/df_ o; dlxgfut dlxgf ;Ddsf] ¿= ;Ddsf] ¿=

ljj/0f k]z ug]{ clws[t b:tvt M gfd M bhf{ 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 .

85

========================================== lnld6]8 If]qut cg';f/sf] shf{ tyf ;fk6sf] ljj/0f -q}dfl;s_ @) ======== ;fn =============== dlxgfsf] ljj/0f

g]=/f=a}+s lgb]{zg kmf=g+= 3(=#

-?= xhf/df_ ut d;fGt;Ddsf] o; dlxgfdf o; dlxgfdf d;fGt;Dddf p7fpg efvf gf3]sf] afFsL ljtl/t c;"nL afFsL ;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf Aofh ;+Vof ;fFjf Aofh

qm;+= ! !=! !=@ !=# !=$ !=% !=^ !=& !=* !=( @ # #=! #=@ #=# $ $=! $=!=! $=!=@ $=!=# $=@ $=# %

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 b:tvt M gfd M bhf{ M ldlt M

ljj/0f k]z ug]{ clws[tM b:tvt M gfd M bhf{ M ldlt M

======================== lnld6]8 cjlw cg';f/ efvf gf3]sf] shf{ tyf ;fk6sf] ljj/0f -q}dfl;s_ @) ======= ;fn ======== dlxgfsf] ljj/0f

g]=/f=a}+s lgb]{zg kmf=g+= 3(=$

-?=xhf/df_ qm=;=

c;n shf{

shf{ If]q

! @ # $ %

lgliqmo shf{ k'g/;+/rgf # b]lv ^ k|jflxt s'n ^ dlxgfb]lv ! ! jif{eGbf a9L # dlxgf;Dd tyf dlxgf;Dd shf{ efvf ggf3]sf] jif{ ;Dd efvf cjlwn] efvf efvf gf3]sf] k'g/tflnls efvf gf3]sf] gf3]sf] s/0f gf3]sf] shf{ shf{ shf{ shf{ shf{ shf{ shf{ /sd /sd /sd /sd /sd /sd /sd ;+Vof ;+Vof ;+Vof ;+Vof ;+Vof ;+Vof ;+Vof

s[lif 3/]n' tyf n3'pBf]u ;]jf yf]s shf{ cGo hDdf

ljj/0f tof/ ug]{ M b:tvt M gfd M bhf{ M

ljj/0f k]z b:tvt gfd bhf{ 86

ug]{ clws[t M M M

efvf gf3]sf] s'n shf{ shf{ /sd ;+Vof

============================= lnld6]8 q}dfl;s ljQLo ljj/0f -q}dfl;s_ qm=;= 1= 1=1 1=2 1=3 1=4 1=5 1=5=1 1=5=2 1=6 1=7

2= 2=1 2=2 2=3 2=4 2=5 2=6 2=7

3= 3=1 3=2 s 3=3 3=4 v 3=6 3=7 u 3=8 # 3=9 3=10 ª 3=11 r 3=12 3=13 %

4= 4=1 4=2 4=3 4=4

ljj/0f s'n k'FhL tyf bfloTj r'Qmf k'FhL hu]8f tyf sf]ifx? C0fkq tyf aG8 ;fk6L lgIf]k bfloTj ;d'xut ;j{;fwf/0f cfos/ bfloTj cGo bfloTj s'n ;DklQ gub tyf a}+s df}Hbft dfu tyf cNk ;"rgfdf k|fKt x'g] nufgL shf{ tyf ;fk6 l:y/ ;DklQ u}/ a}+lsË ;DklQ cGo ;DklQ gfkmf gf]S;fg lx;fj Aofh cfDbfgL Aofh vr{ v'b Aofh cfDbfgL lkm, sldzg / l8:sfp06 cGo ;~rfng cfDbfgL s'n ;~rfng cfDbfgL sd{rf/L vr{ cGo ;~rfng vr{ gf]S;fgL Joj:yf cl3sf] ;~rfng gfkmf -v – #=^ – #=&_ ;Defljt gf]S;fgL Joj:yf ;~rfng gfkmf -u – #=*_ u}/;~rfng cfDbfgL÷vr{ v'b ;Defljt gf]S;fgL Joj:yfaf6 lkmtf{ lgoldt ls|ofsnfkaf6 gfkmf -3 +#=( +#=!)_ c;fdfGo sf/f]jf/af6 ePsf] cfDbfgL÷vr{ -v'b_ jf]g; / s/ cl3sf] gfkmf -ª + #=!!_ sd{rf/L af]g; Joj:yf cfos/ Joj:yf v'b gfkmf÷gf]S;fg -r – #=!@ – #=!#_ cg'kftx? k'FhLsf]if÷hf]lvd efl/t ;DklQ lgliqmo shf{÷s'n shf{ ;Defljt gf]S;fgL Joj:yf÷s'n lgis[o shf{ k'FhLsf] nfut -Cost of Funds_

o; qodf;

-?=xhf/df_ cl3Nnf] qodf; utjif{sf] ;DalGwt qodf;

o; qodf; cl3Nnf] ;Dd qodf;;Dd

o; qodf;

87

g]=/f=a}+s lgb]{zg kmf=g+= 3(=%

cl3Nnf] qodf;

utjif{sf] ;DalGwt qodf;;Dd

utjif{sf] ;DalGwt qodf;

g]=/f=a}+s lgb]{zg kmf= g+= 3(=^ ========================================== lnld6]8 sfof{no ;DaGwL ljj/0f -q}dfl;s_

qm=;= zfvf sf]8

sfof{nosf] gfd

sfof{nosf] ;~rfng 7]ufgf j8f 6f]n k|sf/ ldlt lhNnf uf=lj=;= g= kf= g+

tof/ ug]{M ;xLM gfdM bhf{M ldltM

k]z ug]{M ;xLM gfdM bhf{M ldltM

88

kmf]g

====== ;fn ======== dlxgfsf] ljj/0f

s'n shf{ ;fk6

s'n lgIf]k

g]=/f= a}+s lgb]{zg kmf= g+= 3(=& ================================== lnld6]8 k|ult ljj/0f -dfl;s_ ====== ;fn ======== dlxgfsf] ljj/0f

qm=;=

ljj/0f

1 2 3 4 5 6 7 8 9 10 11 12 12.1 12.2 12.3

sfo{If]q ePsf] lhNnf ;+Vof ;]jf k'u]sf] lhNnf ;++Vof ;]jf k'u]sf] uf=lj=;=÷g=kf= ;++Vof s'n sd{rf/L ;+Vof s'n zfvf ;+Vof s'n s]Gb| ;+Vof s'n ;d'x ;+Vof lgliqmo ;d'x ;+Vof s'n ;b:o ;+Vof lgliqmo ;b:o ;+Vof s'n C0fL ;+Vof s'n shf{ ljt/0f n3' Joj;fo shf{ n3' pBd÷lwtf] shf{ cGo shf{ shf{sf] ;fFjf c;'nL n3' Joj;fo shf{sf] ;fFjf c;'nL n3' pBd÷lwtf] shf{sf] ;fFjf c;'nL cGo shf{sf] ;fFjf c;'nL s'n afFsL shf{ n3' Joj;fo shf{ aFfsL n3' pBd÷lwtf] shf{ aFfsL cGo shf{ aFfsL efvf gf3]sf] shf{ /sd efvf gf3]sf] C0fL ;+Vof Aofh c;'nL /sd c;'n x'g afFsL Aofh /sd shf{ gf]S;fgL Joj:yf s'n jrtstf{ ;+Vof s'n lgIf]k /sd clgjfo{ jrt lgIf]k :j]lR5s jrt lgIf]k qmlds (Recurring) jrt ;j{;fwf/0fjf6 ;+sng u/]sf] jrt jrt d'2tL cGo jrt lgIf]k s'n jrt÷s'n shf{ -Ü_ n3' pBd shf{÷s'n shf{ -Ü_

13 13.1 13.2 13.3 14 14.1 14.2 14.3 15 16 17 18 19 20 21 21.1 21.2 21.3 21.4 21.4.1 21.4.1 21.5 22 23

ut cf=a=sf] c;f/ ;Ddsf]

tof/ ug]{M ;xLM gfdM bhf{M ldltM

-?= xhf/df_

o; cf=a= sf] dfq ut dlxgf ;Ddsf]

o; dlxgfsf]

o; dlxgf ;Ddsf]

k]z ug]{M ;xLM gfdM bhf{M ldltM

89

xfn;Ddsf] afFsL

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

qm=;=

lgIf]ksf] k|sf/

Go'gtd 1 2 3 4 4.1 4.2 5

?= xhf/df

Aofh b/ /sd

efl/t cf}ift

clwstd

s}lkmot

clgjfo{ jrt lgIf]k :j]lR5s jrt lgIf]k qmlds (Recurring) jrt ;j{;fwf/0fjf6 ;+sng u/]sf] jrt jrt d'2tL cGo jrt lgIf]k

tof/ ug]{M ;xLM gfdM bhf{M ldltM

k]z ug]{M ;xLM gfdM bhf{M ldltM

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/ Go'gtd

clwstd

/sd

s[lif 3/]n' tyf n3' pBf]u ;]jf Jofj;fo yf]s shf{ cGo s'n

tof/ ug]{M ;xLM gfdM bhf{M ldltM

k]z ug]{M ;xLM gfdM bhf{M ldltM

90

s}lkmot

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_ clgjfo{ df}Hbft u0fgf ug]{ cjlwsf] /sd 7Ls b'O{ xKtf cufl8sf] xKtf cfOtaf/ ;f]daf/ d+unaf/ a'waf/ ljxLaf/ z'qmaf/ zlgjf/

gub df}Hbft g]kfn /fi6« clgjfo{ a}+sdf df}Hbft sfod ug]{ /x]sf] df}Hbf b'O{ xKtf t -u_

æsÆju{ sf] Ohfhtk qk|fKt a}+sdf rNtL vftfdf /x]sf] df}Hbft -3_

v'b dfu{:y gub -ª_ gf]6 sf]ifdf hDdf ul/Psf] /sd -!_

gf]6 sf]ifaf6 cGo lemlsPs -#_ f] /sd -@_

s'n -!–@ +#_

;/sf/L C0fkq÷ artkq sf] ;fFjf e'QmfgL /sd -r_

s'n /sd -v_ = [u +3+ ª+r]

b}lgs ?kdf clgjfo{ sfod gub ul/P cg'kft sf] Ü df}Hbf -5_ = t [v÷c k|ltz t Ü]

s'n ;fk 6L -h_

cfOtaf/ ;f]daf/ d+unaf/ a'waf/ ljxLaf/ z'qmaf/ zlgjf/ cfOtaf/ ;f]daf/ d+unaf/ a'waf/ ljxLaf/ z'qmaf/ zlgjf/

s'n cf};t -c_

ljj/0f k]z ug]{ clws[tM 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] lbgcfOtjf/_ sf] 7Ls b'O{ xKtf cuf8L-cfOtjf/_ sf] lbg b]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+=#13=2

91

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]b]lv === d;fGt;Dd s'n lgIf]k tyf s'n ;fk6L lgIf]k sf]if

ut]

g]kfn /fi6« a}+s jf o; a}+saf6 s ju{sf] Ohfhtkqk|fKt ;+:yfdf rNtL vftf vf]nL hDdf u/]sf] df}Hbft

;/sf/L cfˆgf] C0fkq 9's'6Ldf df /x]sf] gub u/]sf] df}Hbft 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 s'n lgIf]k t/n /l;b shf{ ;DklQ -–_

! @ # $ % ^ & * ( !) !! !@ !# !$ !% !^ !& !* !( @) @! @@ @# @$ @% @^ @& @* @* @( #) #! #@ s'n cf};t clgjfo{ gub÷ t/ntf df}Hbft k|ltzt

ldlt

clws[t

92

ut]

;/sf/L ;'/If0f kqdf u/]sf] nufgL

;j{;fwf/0faf6 ;d]t lgIf]k ;+sng ug]{ n3'ljQ ;+:yfsf nflu j}wflgs t/ntf cg'kft -SLR_ ;DaGwL ljj/0f -dfl;s_ @) === ;fn ==================== dlxgf . g]kfn /fi6« dfu]sf s'n g]kfn ut] ;/sf/L a}+s / jfl0fHo a}+sdf /x]sf] 9's'6Ldf /x]sf] gub /sd df}Hbft

jvt k|fKt x'g] /sd

j}wflgs t/ntf

;'/If0f kqdf u/]sf] nufgL

/fi6« a}+s / jfl0fHo a}+sdf /x]sf] /sd

lgb]{zg kmf=g+= 3!#=#

9's'6Ldf /x]sf] gub df}Hbft

dfu]sf jvt k|fKt x'g] /sd

s'n j}wflgs t/ntf

! !& @ !* # !( $ @) % @! ^ @@ & @# * @$ ( @% !) @^ !! @& !@ @* !# @( !$ #) !% #! !^ #@ 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]6M

!= 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 . ldltM

clws[tM

93

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 ======================= a}+s tyf ljQLo ;+:yf lgodg ljefu 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]jf/ ;~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]6M ;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 adf]lhdsf] ;hfo÷sf/jfxL ePdf d~h'/L ePsf] Joxf]/f cjut u/fpFb5f}+ .

94

cg';"rL 3 !$=@

z'Go Aofhb/df shf{ k|jfx ;DaGwL k|s[ofut Joj:yf, @)^& ljQLo ;]jfsf] kx'Fr sd ePsf ljleGg k|b]zdf /x]sf @@ lhNnfx? -dgfª, x'Dnf, 8f]Nkf, sflnsf]6, d'u', hfh/sf]6, aemfª, afh'/f, bfr'{nf, cf]vn9'+uf, h'Dnf, c5fd, a}t8L, ?s'd, ;Nofg, ef]hk'/, d':tfª, /f]Nkf, tfKn]h'ª, vf]6fª, /;'jf / ;f]n'v'Da'_ df n3'ljQ ljQLo ;+:yfn] zfvf vf]n]df a9Ldf Ps jif{sf] nflu ?= $) nfv z'Go Jofhb/df shf{ lbg] ;DaGwdf b]xfo adf]lhdsf] k|s[ofut Joj:yf th{'df ul/Psf] 5 . != lgj]bg;fy x'g'kg{] sfuhft / of]Uotf -s_ n3'ljQ ;+:yfn] ljQLo ;]jfsf] kx'Fr sd ePsf tf]lsPsf @@ lhNnfdf :yfkgf x'g] zfvfx?sf] nflu dfq of] ;'ljwf dfu ug{ ;Sg] 5g\ . -v_ ;+:yfsf] ;~rfns ;ldltn] shf{ lng];DaGwdf u/]sf] lg0f{osf] k|dfl0ft k|ltlnlk k]z ug{' kg{]5 . -u_ ;+:yfsf] ;DaGwLt zfvfsf] kl5Nnf] ljQLo l:yltsf] ljj/0f k]z ug{' kg{]5 . @= o:tf] shf{sf] ;'/If0f lgDglnlvt s'g} klg jf ;a} hfoh]yf tyf ;'/If0fkqx? /xg] 5g\ . -s_ g]kfn ;/sf/af6 hf/L ePsf C0fkqx? . -v_ ;f] ;+:yfsf] o; a}+ssf] yfkfynLl:yt a}+lsË sfof{no jf cGo sfof{nox?df k|of]hg v'nfO{ jf gv'nfO{ vf]lnPsf] a}+s vftfdf /x]sf] df}Hbft /sd . -u_ ;+:yfx?n] shf{ ln+bf tof/ ul/Psf] shf{ td;'s -cg";"rL !$=#_. #= shf{sf] e'QmfgL ;DaGwL Joj:yf -s_ o:tf] shf{sf] ;fFjfsf] e'QmfgL ;f] shf{ k|jfx ePsf] ldltn] ^ dlxgfleq clgjfo{?kdf ug'{kg]{5 . -v_ shf{ ;'ljwf e'QmfgL cjlw cl3 g} k"j{–e'QmfgL (Pre-payment) ;d]t ug{ ;lsg] 5 . -u_ of] shf{ pkef]u u/]sf ;+:yfx?n] ;fFjf e'StfgL Dofb ;dfKt ePsf] lbg ;f] /sd e'StfgL gu/]df g]kfn /fi6« a}+sl:yt ;DaGwLt ;+:yfsf] h'g;'s} vftf vr{ n]vL shf{ c;'npk/ ul/lng / ;f] sf] vr{ -Debit_ ug]{ clVtof/L g]kfn /fi6« a}+snfO{ x'g]5 . o;df kl5 s'g} ph'/L jf bfjL nfUg] 5}g . -3_ lgwf{l/t ;doleq shf{ e'StfgL gu/]df e'QmfgL x'g afFsL /sddf ;DaGwLt ;+:yfn] ;f] cjlwdf k|sflzt u/]sf] shf{ tyf ;fk6sf] clwstd Aofhb/ g} k]gfn Aofhb/ x'g]5 . $= ljljw Joj:yf g]kfn /fi6« a}+sn] k|bfg u/]sf] z'Go Aofhb/sf] shf{ ;'ljwfsf] ;DaGwdf ;do ;dodf cGo ljj/0f dfu]sf] v08df tf]lsPsf] Dofbleq C0fL a}+sn] pknAw u/fpg' kg]{5 .

95

cg';"rL 3 !$=# -z'Go Aofhb/sf] shf{ td;'ssf] gd"gf_ lnlvtd wgLsf gfd sf=lh= sf=d=g=kf= j8f g+= !! yfkfynLl:yt g]kfn /fi6« a}+s, a}lsË sfof{no cfu] ;f] /sd C0f lng] C0fLsf] gfd ====================================s]Gb|Lo sfof{no /x]sf]========================================= lnld6]8n] g]kfn /fi6« a}+saf6 z'Go Aofhb/df shf{ k|bfg ug{] ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf $( n] u/]sf] Joj:yf cGtu{t g]kfn /fi6« a}+s;Fu cfhsf ldltdf ?= ============ ==========-cIf/]kL ================================================ ============== dfq_ shf{ lnPsf] 7Ls ;fFrf] xf] . pQm shf{ lnPsf] /sdafkt C0fLn] cfˆgf] lgDg adf]lhdsf]] ;+:yfn] shf{sf] nflu o; a}+snfO{ n]lvlbPsf] td;'snfO{ shf{ ;'ljwfsf] nflu lwtf] ;'/If0fsf] ?kdf /flvlbPsf 5f}+ . tkl;n adf]lhdsf] lwtf] ljj/0f tyf zt{x? / o; ;DaGwdf g]kfn /fi6« a}+saf6 hf/L ljBdfg gLltut Joj:yf tyf g]kfn /fi6« a}+sn] ;do ;dodf tf]s]sf] zt{÷dfkb08 kfngf ug]{5f}+ . zt{x? kfngf gu/]df pQm lwtf] tyf C0fL a}+ssf] cGo rn–crn ;DklQ ;d]taf6 pQm /sd c;'n u/L lng' egL ;+:yfsf] ;~rfns ;ldltsf] lg0f{o÷;xdlt ;d]t /x]sf]n] g]kfn /fi6« a}+s, a}+lsË sfof{no, yfkfynL, sf7df8f}+df a;L of] td;'s n]vL wgL g]kfn /fi6« a}+sdf r9fof}+ . tkl;n zt{x?M != @=

#= $= %= ^=

n3'ljQ ;+:yfn] ljQLo ;]jfsf] kx'Fr sd ePsf tf]lsPsf @@ lhNnfdf :yfkgf x'g] zfvfx?sf] nflu dfq of] ;'ljwf pkof]u u/L ;~rfng vr{ k|of]hgsf nflu vr{ ug{ kfOg] 5 . z'Go Aofhb/sf] shf{ ;'ljwf cGtu{tsf] shf{sf] ;fFjf e'QmfgL shf{ k|fKt ePsf] ldltn] ^ dlxgfleq clgjfo{?kdf ug'{kg]{5 . shf{ ;'ljwf e'QmfgL cjlw cl3 g} k"j{–e'QmfgL -Pre-payment_ ;d]t ug{ ;lsg] 5 . of] shf{ pkef]u u/]sf ;+:yfx?n] ;fFjf e'StfgL Dofb ;dfKt ePsf] lbg ;f] /sd e'StfgL gu/]df g]kfn /fi6« a}+sl:yt ;DaGwLt ;+:yfsf] h'g;'s} vftf vr{ n]vL shf{ c;'npk/ ul/lng / ;f] sf] vr{ (Debit_ ug]{ clVtof/L g]kfn /fi6« a}+snfO{ lbOPsf] 5 . o;df kl5 s'g} ph'/L jf bfjL ul/g] 5}g . lgwf{l/t ;doleq shf{ e'Stfg gu/]df e'Qmfg x'g afFsL /sddf ;DaGwLt ;+:yfn] ;f] cjlwdf k|sflzt u/]sf] shf{ tyf ;fk6sf] clwstd Aofhb/ g} k]gfn Aofhb/ x'g]5 . g]kfn /fi6« a}+sn] C0fL ;+:yfsf] s'g} klg vftf vr{ -Debit_ u/L /sd c;'npk/ ug{ ;Sg]5 . z'Go Aofhb/sf] of] shf{sf] ;'/If0fjfkt g]kfn ;/sf/af6 hf/L ePsf C0fkqx?, /÷jf ;f] ;+:yfsf] o; a}+ssf] yfkfynLl:yt a}+lsË sfof{no jf cGo sfof{nox?df k|of]hg v'nfO{ jf gv'nfO{ vf]lnPsf] a}+s vftfdf /x]sf] df}Hbft /sd tyf ;+:yfn] shf{ ln+bf tof/ ul/Psf] shf{ td;'s . g]kfn /fi6« a}+sn] k|bfg u/]sf] z'Go Aofhb/sf] shf{ ;'ljwfsf] ;DaGwdf ;do ;dodf cGo ljj/0f dfu]sf] v08df tf]lsPsf] Dofbleq C0fL ;+:yfn] pknAw u/fpg' kg]{5 . C0f k|of]u ;DaGwdf o;};fy ;+nUg gLltut zt{ tyf dfkb08x? kfngf ug]{ k|lta4tf JoQm ul/Psf] 5 . ;f] adf]lhd gu/]df g]kfn /fi6« a}+s P]g, a}+s tyf ljQLo ;+:yf ;DaGwL P]g / cGo k|rlnt sfg'g cg';f/ ;hfo ePdf d~h'/L 5 .

g]kfn /fi6« a}+ssf] tk{maf6 b:tvt M gfd M kb M 5fk M ljefu÷sfof{no M

n3'ljQ ljQLo ;+:yfsf] tk{maf6 k|d'v sfo{sf/L clws[t b:tvt M gfd M kb M 5fk M ljefu÷sfof{no M

Olt ;Dat\ @)==== ;fn ============ dlxgf =======ut] /f]h ======= z'ed\––––––––––––––––––––––––––––––––––––––––––––––

96

lgb]{zg kmf=g+= 3 !&=!

qm=;=

=================ln= ljkGg ju{df k|jfx x'g] u/L k|fKt ;fk6L tyf ;f]sf] nufgL ljj/0f -q}dfl;s_ @)====;fn =====dlxgfdf cGt qodf;sf] ;fk6 lbg] ;+:yfsf] ;fk6 lnPsf] ldlt cl3Nnf] qodf;sf] s}lkmot gfd afFsL ;fk6 /sd

! @ # == ==

cl3Nnf] qodf;df s'n ;fk6L /sd -s_ cl3Nnf] qodf;sf] s'n ;fk6L /sddWo] o; qodf;df r'Qmf ePsf] /sd -v_ o; qodf;sf] cGt;Dddf /x]sf] s'n shf{ /sd -u_ sd÷-a9L_ nufgL /sd -s–v–u_

97

cg';"rL 3 @@=!

LONG FORM AUDIT REPORT Of ………………….…………………. LIMITED

For the year ended ….. Ashad 20… (Corresponding to …..July 20…)

Auditor: ………………………………… M/s ………………………………… ……………………….

98

1.

2.

3.

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. 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. 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 3.14 Adequacy of controls to prevent and/or minimize Fraud and forgeries 3.15 Instances of Fraud and Forgery in the review period

99

4.

3.16 Other Control Issues, if any 3.17 Auditors overall assessment of the internal control system 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 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.

100

4.9.5 4.9.6 4.10

4.11 4.11.1 4.11.2 4.11.3 4.11.4 4.11.5 4.11.6 4.11.7 4.12

4.13 4.13.1 4.13.2 4.13.3 4.13.4 4.14 4.14.1 4.15 4.15.1 4.15.2 4.16 4.16.1 4.16.2 4.17 4.17.1 4.17.2 4.17.3 4.18 4.18.1 4.18.2 4.18.3 4.19 4.19.1 4.19.2 4.20 4.20.1 4.20.2 4.20.3 4.20.4 4.20.5 4.21 4.21.1 4.21.2 4.22 4.22.1

Lending to directors, chief executive, employees (except as per employee rules) and their related pjrties, if any Level of Corporate governance and compliance of directives related to corporate governance. 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. Investments (Directive No.8) Investments in unlisted companies Investment in companies with financial interest Investment in shares of other bank/FIs Investment in shares and debentures exceeding the limits Review of the investment portfolio Adequacy of provisioning requirements Adequacy of investmet adjustment fund requirements Reporting Requirements (directive No.9) Comment upon the reliability of mechanism used for NRB reporting and the accuracy of such returns Sale or Transfer of Promoters Share (Directive No. 10) Sale or transfer against the statutory requirements Sale or pledge of promoter shares, during the lock-in period Where the promoter of the institition is an entity, unauthorized transfer of ownership of such entity. Where the promoter of the institution is an entity, the availability of audited financial statement of such entity for verification. Credit Information (Directive No.12) Mechanism to obtain required information from borrowers Cash Reserve/Statutory Liquidity Requirement (Directive No. 13) Comment on any exceptions on the maintenance of CRR as stipulated by the directive Comment on any exceptions on the maintenance of SLR as stipulated by the directive New Branch/Office Operation (Directive No. 14) Unauthorized branches/offices/counters Unauthorized transactions Interest Rates (Directive No. 15) Interest rate determination procedures Mechanism to determine cost of fund, yield on earning assets and interest spread Publication of interest rates Mobilization of Financial Resources (Directive No. 16) Concentration of deposits Resource mobilization beyond the limit Issuance of debenture and other debt instruments Amount receive for Deprived Sector Lending (Directive No.17) Comment on the exceptions observed in the deprived sector lending Monitoring mechanism for utilization of deprived sector lending on a half yearly basis Expansion, Contraction and Merger (Directive No.18) Fulfillment of the specified requirements for upgradation by the financial institution, where applicable. Whether the minimum capital, capital structure meet the stipulated pre-requisite conditions for merger and/or acquisition, where applicable. Trading status of stocks in the stock exchange. Compliance of regulatory provisions on the Merger including Fit & Proper Test mentioned in BAFIA, 2063 NRB Act, 2058 and Directives. Overall opinion on Expansion, Constraction and Merger. Know Your Customer, KYC (Directive No.19) KYC norms formulated and followed. Adequacy of mechanism, procedures and documents for knowing the customer. E-banking Directives (Directive No.21) E-banking policies and procedures formulated and followed.

101

4.22.2 4.22.3 4.23 4.23.1 4.23.2 4.23.3

5.

6.

Adequacy of security maintained in the e-banking trasactions. Adequacy of conditions on bilateral agreement with agents and third pjrty. Miscellaneous Directives (Directive No.22) Whether insurance agency service offered to its clients. Authenticity of computer software used. 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. 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. 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 6.4 Comment on the Major Problems faced by the FI 6.5 Overall opinion of the auditor on the operation and financial standing of the FI

102