Annual Report 2077 - 78 (2020 - 21)

ljifo ;"rL
qm=;+ ljifo k[i7

!= !
@= ;fwf/0f ;ef ;DaGwL ;+lIfKt hfgsf/L @
#= a}+s ;+rfns ;ldltsf cWoIfHo"sf] ;Gb]z ^
$= ;+rfns ;ldltsf] jflif{s k|ltj]bg !)
%= Plss[t n]vfk/LIfssf] k|ltj]bg #%
^= Plss[t ljQLo cj:yfsf] ljj/0f #(
&= Plss[t gfkmf gf]S;fg ljj/0f $!
*= Plss[t cGo lj:t[t cfDbfgLsf] ljj/0f $@
(= Plss[t gub k|jfx ljj/0f $#
!)= Plss[t OlSj6Ldf ePsf] kl/jt{gsf] ljj/0f $%
!!= n]vf ;DaGwL l6Kk0fLx? tyf k|d'v n]vfgLltx? %)
!@= cg';"rLx? &!
!#= k|s6Ls/0f tyf yk hfgsf/L !)$
!$= k|d'v ;"rsfÍx? !#&
!%= lwtf]kq btf{ tyf lgisfzg lgodfjnL, @)&# adf]lhdsf] ljj/0f !#*
!^= sDkgL P]g, @)^# sf] bkmf !)( adf]lhdsf] ljj/0f !$#
!&= g]kfn /fi6« a}+ssf] lgb]{zg !$&
!*= k|aGwkq / lgodfjnL ;+zf]wgsf] tLg dxn] ljj/0f !$*
jflif{s k|ltj]bg @)&&÷&*
l;4fy{ a}+s lnld6]8sf z]o/wgL dxfg'efjx?nfO{
aL;f}+ jflif{s ;fwf/0f ;efsf] ;"rgf
>L z]o/wgL dxfg'efjx?,

o; a}+ssf] ldlt @)&* ;fn kf}if )* ut] -tbg';f/ @# l8;]Da/, @)@!_ sf lbg a;]sf] ;~rfns ;ldltsf] #*^ cf}+ a}7ssf] lg0f{ofg';f/
a}+ssf] aL;f}+ jflif{s ;fwf/0f ;ef lgDg ldlt, ;do / :yfgdf lgDg ljifox?df 5nkmn tyf lg0f{o ug{ a:g] ePsf] x'Fbf ;Dk"0f{ z]o/wgL
dxfg'efjx?sf] hfgsf/L Pjd\ pkl:yltsf] nflu xflb{s cg'/f]w ub{5' .
!= ;ef x'g] ldlt, ;do / :yfg
ldlt M @)&* ;fn kf}if #) ut] z'qmaf/ -tb\cg';f/ !$ hgj/L, @)@@_
:yfg M l;ne/ cf]s a}+ªSj]6, u}lx|wf/f, sf7df8f}+ .
;ef z'? x'g] ;do M laxfg !!M)) ah]
pkl:ylt k'l:tsf laxfg (M)) ah] b]lv g} v'Nnf /flvg] 5 .
5nkmnsf ljifox? M
-s_ ;fdfGo k|:tfj
!= cfly{s jif{ @)&&÷&* sf] ;+rfns ;ldltsf] jflif{s k|ltj]bg pk/ 5nkmn u/L ;f] nfO{ kfl/t ug]{ .
@= n]vfk/LIfssf] k|ltj]bg ;lxt @)&* cfiff9 d;fGtsf] ljQLo cj:yfsf] ljj/0f / ldlt @)&& >fj0f ! b]lv @)&* cfiff9
d;fGt ;Ddsf] gfkmf gf]S;fg ljj/0f, ;f]xL cjwLsf] gub k|jfx ljj/0f, OlSj6Ldf ePsf] kl/jt{gsf] ljj/0f / tt\ ;DaGwL
cg';"rLx? kfl/t ug]{ .
#= o; a}+ssf] ;xfos sDkgL æl;4fy{ Soflk6n ln=Æ sf] cf=j= @)&&÷&* sf] ljQLo ljj/0f ;lxtsf] PsLs[t -Consolidated_
ljQLo ljj/0f :jLs[t ug]{ .
$= sDkgL P]g, @)^# sf] bkmf !!! tyf a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf ^# cg';f/ a}+ssf] n]vfk/LIf0f
;ldltsf] l;kmfl/; adf]lhd cfly{s jif{ @)&*÷&( sf] nflu afXo n]vfk/LIfs lgo'Qm ug]{ / lghsf] kfl/>lds tf]Sg] .
-axfnjfnf n]vfk/LIfs >L lh=kL= /fhafxs P08 sDkgL, rf6{8 Psfp06]06\; k'gM lgo'Qm x'g of]Uo x'g'x'G5 ._
%= a}+ssf] r'Qmf k"FhL ?= !),(^,@@,((,!(%÷– -cIf/]kL] bz ca{ 5ofgAa] s/f]8 afO{; nfv pgfg;o xhf/ Ps ;o kGrfgAa]
?k}Fof dfq_ sf] )=&% k|ltztsf b/n] ?= *,@@,!&,@$$÷– -cIf/]kL] cf7 s/f]8 afO{; nfv ;q xhf/ b'O{ ;o rf}jfnL; ?k}+of
dfq_ gub nfef+z -af]g; z]o/ s/ k|of]hgsf nflu dfq_ k|bfg ug]{ ;DaGwL ;~rfns ;ldltsf] k|:tfj :jLs[t ug]{ .
-v_ ljz]if k|:tfj
!= ;~rfns ;ldltn] k|:tfj u/] adf]lhd a}+ssf] r'Qmf k"FhL ?= !),(^,@@,((,!(%÷– -cIf/]kL] bz ca{ 5ofgAa] s/f]8 afO{; nfv
pgfg;o xhf/ Ps ;o kGrfgAa] ?k}Fof dfq_ sf] !$=@% k|ltztsf b/n] x'g] ?= !,%^,@!,@&,^#^÷– -cIf/]kL] Ps ca{ 5kGg
s/f]8 PSsfO; nfv ;QfO; xhf/ 5 ;o 5QL; ?k}+of dfq_ a/fa/sf] af]g; z]o/ hf/L ug]{ .
@= dfly ljz]if k|:tfj g+= ! adf]lhd af]g; z]o/ hf/L u/]sf sf/0f x'g] k"FhL j[l4 nufotsf ljifox? ;dfj]z u/L a}+ssf] k|aGwkq
tyf lgodfjnLdf ;+zf]wg÷yk÷kl/dfh{g ug]]{ .
#= k|aGwkq / lgodfjnL ;+zf]wg :jLs[ltsf] qmddf lgodgsf/L lgsfoaf6 s'g} km]/abn, yk36 ug{ lgb]{zg jf ;'emfj ePdf
;f]xL adf]lhd ug{ ;~rfns ;ldltnfO{ jf ;~rfns ;ldltn] tf]s]sf] kbflwsf/LnfO{ clVtof/L k|Tofof]hg ug]{ .
$= ;+rfns ;ldltsf] ldlt @)&* ;fn j}zfv !$ ut] a;]sf] #^(cf}+ a}7sn] k|rlnt sfg"g Pj+ a}+ssf] lgodfjnLsf] clwgdf
/lx :jtGq ;+rfns kbdf $ jif{sf nflu >L ldgf s'df/L ;}+h'nfO{ lgo'Qm u/]sf]df ;f] lgo'lQmnfO{ cg'df]bg ug]{ .
%= ;+rfns ;ldltsf cWoIf / ;b:osf] a}7s eQf j[l4 u/L k|lt a}7s qmdzM ?= @),)))÷– / ?= !%,)))÷– sfod ug]{ .
^= a}+sn] cf=j= @)&&÷&* df ;+:yfut ;fdflhs pQ/bfloTj jxg ug]{ qmddf cfly{s ;xfotf k|bfg ubf{ sDkgL P]gsf] bkmf
!)% -!_ -u_ n] lgwf{/0f u/]sf] ;LdfeGbf a9L ePsf] vr{nfO{ cg'df]bg ug]{ .
&= l;4fy{ a}+s ln= / cGo s'g} pko'Qm a}+s jf ljQLo ;+:yf Ps cfk;df ufEg]÷ufleg] -Merger_ tyf a}+sn] csf]{ s'g} pko'Qm
;+:yfnfO{ k|fKtL -Acquisition_ ug]{ ;DaGwdf a}+ssf] rn–crn ;DklQ / bfloTj tyf sf/f]af/sf] d"NofÍg -Due Diligence
Audit- DDA_ ug{ dfGotf k|fKt d"NofÍgstf{ lgo'Qm ug{], lghsf] kfl/>lds tf]Sg], ufEg] / ufleg] tyf k|fKt ug]{ -Merger
and Acquisition_ ;DaGwL ;dembf/L kq -Memorandum of Understanding_ th'{df ug{] / cGo cfjZos k|lqmof k'/f u/L
;f] df x:tfIf/ ug]{, nufot dh{/ tyf PSjLlh;g ;DaGwL cGo cfjZos ;Dk"0f{ k|lqmof k'/f ug{ ;+rfns ;ldltnfO{ k"0f{
clVtof/L lbg] ;DaGwL ljzi]f k|:tfj kfl/t ug{] .
-u_ ljljw
;~rfns ;ldltsf] cf1fn]
sDkgL ;lrj
1
;fwf/0f ;ef ;DaGwL ;+lIfKt hfgsf/L
!= ;fwf/0f ;efsf] k|of]hgsf] nflu ldlt @)&* ;fn !* ut] Ps lbgsf] nflu a}+ssf] z]o/ bflvn vf/]h btf{ aGb ul/g]5 .
;f] lbgeGbf cl3 z]o/ afF8kmfF8 eO{ jf g]kfn :6s PS;r]~h lnld6]8df ;f] lbgeGbf cl3 sf/f]af/ eO{ a}+ssf]
z]o/wgL btf{ lstfadf sfod z]o/wgLx?n];efdf efu lng, 5nkmn ug{ / dtbfg ug{ ;Sg' x'g]5 .
@= z]o/wgLx?n] cfkm} jf k|ltlglw dfkm{t ;efdf efu lng, 5nkmn ug{ / dtbfg ug{ ;Sg]5g\ . gfafns z]o/wgLx?sf]
tkm{af6 gfafnssf] ;+/Ifs jf lghn] lgo'Qm u/]sf] k|ltlglwn] ;efdf efu lng, 5nkmn ug{ / dtbfg ug{ ;Sg]5g\ .
z]o/wgLx?sf] btf{ lstfadf ;+/Ifssf] ?kdf gfd n]lvPsf] JolQmnfO{ dfq ;+/Ifs dflgg]5 .
#= ;+o'Qm ?kdf Pshgf eGbf a9L JolQmsf] gfddf z]o/ lnPsf]df To:tf] ;fem]bf/x?åf/f dgf]lgt ul/Psf] ;fem]bf/n] jf
lghx?n] dgf]lgt u/]sf] k|ltlglwn] / ;f] adf]lhd s'g} ;fem]bf/ dgf]lgt x'g g;s]sf]df z]o/wgLx?sf] btf{ lstfadf
h;sf] gfd klxn] pNn]v ePsf] 5 ;f]lx JolQmn] lbPsf] dt jf k|ltlglwkq dfq ;b/ x'g]5 .
$= ;efdf efu lng, 5nkmn ug{ / dtbfg ug{sf] nflu k|ltlglw lgo'Qm ug{ rfxg] z]o/wgLn] a}+ssf] csf]{ s'g}
z]o/wgLnfO{ dfq k|ltlglw lgo'Qm ug{ ;Sg'x'g]5 .
%= k|ltlglw lgo'Qm x'g] z]o/wgLn] ;ef ;'? x'g' eGbf $* 306f cufj} k|ltlglwkq o; a}+ssf] z]o/ /lhi6«f/ >L l;4fy{
Soflk6n lnld6]8, gf/fo0frf}/, gS;fn, sf7df8f}+df a'emfO{ ;Sg' kg]{5 .
^= k|ltlglw lgo'Qm u/L ;f] sf] nflu k|ltlglwkq o; a}+ssf] z]o/ /lhi6«f/ >L l;4fy{ Soflk6n ln=, gf/fo0frf}/, gS;fn,
sf7df8f}+df a'emfO{ ;s]kl5 k|ltlglw ab/ u/L csf]{ k|ltlglw lbg rfx]df ;f] sf] ;"rgf ;ef ;'? x'g'eGbf $* 306f
cufj} o; a}+ssf] z]o/ /lhi6«f/ >L l;4fy{ Soflk6n ln=, gf/fo0frf}/, gS;fn, sf7df8f}+df g} lbg'kg]{5 .
&= Ps} z]o/wgLn] Ps eGbf a9L k|ltlglw lgo'Qm u/]sf] cj:yfdf bkmf ^ adf]lhd ab/ ul/Psf]df afx]s To:tf] ;a}
k|ltlglw ab/ x'g]5 . k|ltlglw lgo'Qm ug]{ z]o/wgLn] s'g} sf/0fjz To:tf] k|ltlglw ab/ u/L cfkm} ;efdf pkl:yt
eO{ ;efdf efu lng, 5nkmn ug{ / dtbfg ug{ rfx]df ;f]sf] lnlvt ;"rgf ;ef z'? x'g' eGbf $* 306f cufj} o;
a}+ssf] z]o/ /lhi6«f/ >L l;4fy{ Soflk6n ln=, gf/fo0frf}/, gS;fn, sf7df8f}+df a'emfO{ ;Sg'kg]{5 .
*= ljljw zLif{s cGtu{t k|Zg ug{ rfxg] z]o/wgLn] cfkm"n] k|Zg ug{ rfx]sf] ljifoaf/] ;ef x'g'eGbf & lbg cufj} a}+ssf]
xfQL;f/, sf7df08f} l:yt k|wfg sfof{nodf /x]sf] sDkgL ;lrjsf] sfof{nodf hfgsf/L lbg'kg]{5 . To;/L hfgsf/L
glbPsf] ljifo pk/ 5nkmn ug{ ;lsg] 5}g .
(= z]o/ k|df0f–kq jf z]o/ :6]6d]06 k|fKt u/L g;Sg' ePsf z]o/wgLn] o; a}+ssf] z]o/ /lhi6«f/ >L l;4fy{ Soflk6n
ln=, gf/fo0frf}/, gS;fn, sf7df8f}+af6 z]o/ k|df0f–kq jf cfˆgf] lxtu|fxL vftf /x]sf] ;+:yfdf uO{ :6]6d]06 lng'
kg]{5 . ;efsf] lbg ;efsIfdf z]o/ k|df0f–kq ljt/0f ul/g] 5}g .
!)= cfˆgf] kl/rokq ;lxt a}+sn] hf/L u/]sf] k|j]z–kq jf z]o/ k|df0f kq jf a}+ssf] z]o/ cef}ltsLs/0f u/]sf]
b]lvg] cef}ltsLs/0f vftf -DMAT Account_ sf] ljj/0f -BOID Statement_ k|:t't u/]kl5 dfq ;efsIf leq
k|j]z ug{ kfO{g]5 .
!!= ;efsf] lbg ;ef z'? x'g' eGbf klxn] g} pkl:yt eO{lbg'x'g xflb{s cg'/f]w ub{5f}+ . ;fy}, z]o/wgL dxfg'efjx?sf]
;'ljwfsf] nflu ;ef x'g] lbg laxfg (M)) ah]b]lv xflh/ k'l:tsf v'Nnf /xg]5 . ljZjJofkL ?kdf km}lnPsf] sf]/gf
efO{/; -sf]le8 !(_ sf] sf/0f g]kfn ;/sf/n] kfngf ug'{kg]{ egL tf]lsPsf ;Dk"0f{ ;'/IffTds pkfox? cjnDag
u/L ;fwf/0f ;ef ;+rfng ug]{ k|aGw ldnfOPsf] 5 . ;efdf pkl:yt xF'bf @ ld6/sf] ;fdflhs b'/L sfod x'g] u/L
xflh/L tyf ;ef :yndf a:g] Joj:yf sfod ul/Psf] xF'bf efO{/; ;+qmd0faf6 aRg arfpgsf] nflu cfjZos kg]{
df:s, k~hf nufotsf Go'gtd ;'/Iffsf] pks/0fx? k|of]u ug{'x'g ;Dk"0f{ z]o/wgL dxfg'efjx?nfO{ cg'/f]w 5 .
!@= lxtu|fxL vftfdf a}+s vftf cBfjlws gu/fPsf z]o/wgLx? tyf xfn ;Dd klg cfˆgf] z]o/ k|df0fkqx?
cef}ltlss/0f -DEMAT_ gu/fpg' ePsf z]o/wgL dxfg'efjx?n] cfˆgf] z]o/ k|df0fkq cef}ltlss/0f u/fO{ ;f]
;Fu;Fu} lxtu|fxL vftfdf a}+s vftf ;d]t cBfjlws u/fpg' x'g cg'/f]w ub{5f}+ .
gf]6 M
!= ;fwf/0f;ef;Fu ;DalGwt jflif{s cfly{s ljj/0f, ;+rfns ;ldltsf] k|ltj]bg, n]vfk/LIfssf] k|ltj]bg / 5nkmnsf
ljifox? o; a}+ssf] j]a;fO6 www.siddharthabank.com df klg /flvPsf] x'Fbf ToxfFaf6 ;d]t x]g{ ;lsg] Joxf]/f
hfgsf/L u/fpFb5f}+ .
@= cGo hfgsf/Lsf] nflu a}+ssf] /lhi68{ sfof{no, xfQL;f/, sf7df8f}+ l:yt sDkgL ;lrjsf] sfof{no -6]lnkmf]g
g+= )!–$$$@(!(÷$$$@(@)_ df;Dks{ /fVg ;d]t cg'/f]w ul/G5 .
2
k|ltlglw -k|f]S;L_ kmf/d

>L ;~rfns ;ldlt,
l;4fy{ a}+s lnld6]8,
xfQL;f/, sf7df08f} .
ljifoM k|ltlglw lgo'Qm u/]sf] af/] .
dxfzo,
================ lhNnf ======================== d=g=kf=÷g=kf=÷uf=kf= ========= j8f g+= ======== a:g] d÷xfdL =============================n] To; a}+ssf]
z]o/wgLsf] x}l;otn] ldlt @)&* ;fn kf}if #) ut] z'qmaf/sf lbg x'g] aL;f}+ jflif{s ;fwf/0f ;efdf :jo+ pkl:yt eO{ 5nkmn tyf
lg0f{odf ;xefuL x'g g;Sg] ePsfn] pQm ;efdf efu lng tyf dtbfg ug{sf nflu ================ lhNnf ====================d=g=kf÷g=kf=÷uf=kf=
j8f g+= ===== a:g] To; sDkgLsf z]o/wgL >L ========================================== nfO{ d]/f]÷xfd|f] k|ltlglw dgf]lgt u/L k7fPsf] 5'÷5f}+ .
lgj]bs k|ltlglw lgo'Qm ePsf] JolQmsf]

b:tvtM
gfdM x:tfIf/sf] gd"gfM
7]ufgfM
z]o/wgL÷lxtu|fxL g+=M z]o/wgL g+=M
lsQf g+= ============== b]lv ============== ;Dd
hDdf z]o/ ;+VofM lxtu|fxL g+=M
ldltM @)&*÷=======÷=======
b|i6JoM of] lgj]bg ;fwf/0f ;ef x'g' eGbf sDtLdf $* 306f cufj} a}+ssf] z]o/ /lhi6«f/ >L l;4fy{ Soflk6n lnld6]8 gf/fo0frf}/,
gS;fn, sf7df8f}+df k]z u/L ;Sg'kg]{5 . Ps eGbf a9L k|ltlglw -k|f]S;L_ sf] gfd pNn]v u/]df k|ltlglw -k|f]S;L_ kmf/d /2 ul/g] 5 .
..................................................................................................................................................
l;4fy{ a}+s lnld6]8,

xfQL;f/, sf7df08f} .
aL;f}+ jflif{s ;fwf/0f ;efdf pkl:yt x'g hf/L ul/Psf]
k|j]z–kq
z]o/wgLsf] gfdM >L ================================================================================== s'n z]o/ ;+VofM =============================

z]o/wgL÷lxtu|fxL g+= ======================================================
z]o/wgLsf] x:tfIf/M =======================================================

sDkgL ;lrj
-b|i6JoM k|ltlglwn] ;efdf efu lng cfpFbf dfly pNn]lvt ;Dk"0f{ ljj/0fx? pNn]v u/L of] k|j]z kq clgjfo{ ;fydf lnO{
cfO{ lbg'x'g cg'/f]w ub{5f}+ ._
3
4
lgIf]k ld>0f
sn lgIf]k
9.39%
art lgIf]k
33.67%
rNtL lgIf]k
9.66%
Dfflh{g lgIf]k
cfiff9 d;fGt 0.99%
@)&*
d'2tL lgIf]k
46.28%
shf{ ld>0f
clwljs;{ shf{ cfjlws shf{

19% 27%
xfo/ kr{]h shf{

cfiff9 d;fGt 5%
@)&*
rfn' k"FhL 3/ hUuf cfjfz
shf{ shf{
24% 4%
lzIff shf{
cGo 1%
17%
z]o/ lwtf] shf{
3%
!*( @)* !!^ !,*()
zfvfx? P=l6=Pd\= zfvf/lxt a}+lsË POS d]l;g

-# PS;6]G;g\ sfpG6/_
$*%,@#^ @*,*!) ^$,@&$ %$^,(**
8]la6 sf8{ qm]l86 sf8{ O{G6/g]6 a}+lsË df]afO{n a}+lsË

;]jfu|fxL ;]jfu|fxL
d+l;/ d;fGt, @)&*

5
l;4fy{ a}+s lnld6]8sf] aL;f}+ jflif{s ;fwf/0f ;efdf
a}+s ;~rfns ;ldltsf cWoIf >L dgf]h s'df/ s]l8ofsf] ;Gb]z
cfb/0fLo z]o/wgL dxfg'efjx?,

l;4fy{ a}+s lnld6]8sf] aL;f}+ jflif{s ;fwf/0f ;efdf pkl:yt cfb/0fLo z]o/wgL dxfg'efjx?, o; ;efdf xfd|f] lgdGq0ff
:jLsf/ u/L kfNg' ePsf lgodgsf/L lgsfosf k|ltlglwx?, a}+ssf afXo n]vfk/LIfs, a}+sdf sfo{/t sd{rf/Lx?
Pj+ pkl:yt ;d:t dxfg'efjx?nfO{ ;~rfns ;ldlt / d]/f] JolQmut tkm{af6 o; ul/dfdo ;efdf xflb{s :jfut
ug{ rfxG5' . a}+sn] ut cfly{s jif{df / rfn' cf=j=sf] xfn;Dd u/]sf] sfo{x? ;d]tsf] lj:t[t ljQLo ljj/0fx?
;~rfns ;ldltsf] k|ltj]bgdf ;dfj]z ul/Psf] x'Fbf ;+If]kdf cfˆgf] dGtJo /fVg rfxG5' .
a}+sn] cfˆgf] ;+rfngsf] !( jif{ kf/ u/]sf] 5 . l;4fy{ a}+s lnld6]8 pTs[i6 sfo{;Dkfbg, ;xL lbzflgb{]z tyf
/0fgLltsf] ;fy cuf8L al9/x]sf] x'Fbf ljQLo kl/;"rsx?df cfˆgf] :yfg lg/Gt/ ?kdf ;'b[9 ub{} a}+sn] cfkm"nfO{ Pp6f
;an Pj+ ljZj;gLo a}+ssf] ?kdf :yflkt u/fpg ;kmn x'Fb} cfPsf] 5 . xfdL o;nfO{ cem ;'b[9, Joj;flos /0fgLlt
Pj+ gofF sfo{ of]hgfx? sfof{Gjog ub{} cu| k+lQmdf k'¥ofpg k|oTg/t 5f}+ . o;sf nflu dxTjk"0f{ of]ubfg k'¥ofpg' x'g]
;Dk"0f{ z]o/wgL dxfg'efj, u|fxsju{, lgofds lgsfo, a}+ssf sd{rf/Lju{, z'e]R5's tyf cGo ;Dk"0f{ ;Da4 lgsfox?
;dIf xflb{s cfef/ JoQm ub{5f}+ .
ca d oxfFx? ;dIf a}+sn] cf=j= @)&&÷&* df u/]sf d'Vo sfo{x? Pj+ k|fKt u/]sf pknlAwx?, rfn' cf=j= sf]
xfn;Dd ePsf d"ne"t sfo{x? / eljiodf ug]{ sfo{x?sf] af/]df ;+If]kdf rrf{ ug]{ cg'dlt rfxG5' .
• ;dLIff cjlwdf a}+ssf] r'Qmf kF"hL ?= (=&* ca{af6 j[l4 eO{ ?= !) ca{ (^ s/f]8 @@ nfv (( xhf/ ! ;o (%
k'u]sf] 5 . ;f]xL r'Qmf k"FhLnfO{ cfwf/ dfgL ut cf=j= @)&&÷&* sf] ljt/0f of]Uo d'gfkmfaf6 a}+sn] ?= ! ca{
%^ s/f]8 @! nfv @& xhf/ ^ ;o #^ ?k}+of a/fa/sf] cyf{t !$=@% k|ltzt af]g; z]o/ tyf ?= * s/f]8 @@
nfv !& xhf/ @ ;o $$ ?k}+of a/fa/sf] cyf{t )=&% k|ltZft gub nfef+z -af]g; z]o/ s/ k|of]hgsf nflu
dfq_ hf/L ug]{ k|:tfj ;fwf/0f ;ef ;dIf :jLs[ltsf] nflu k]z u/]sf] 5 . ;f] af]g; z]o/sf] k|:tfj kfl/t eP
kZrft\ a}+ssf] r'Qmf k"FhL ?= !@ ca{ %@ s/f]8 $$ nfv @^ xhf/ * ;o #! ?k}+of k'Ug]5 .
• ;dLIff cjlwdf a}+sn] æl;¢fy{ ;fdflhs ;'/Iff vftfÆ, æl;¢fy{ h]g hL vftfÆ, æl;4fy{ k|fyldstf vftfÆ h:tf
aRft vftfx?sf] z'?jft u/]sf] 5 . o;}u/L, a}+sn] gful/s PlKns]zg ;Fusf] ;xsfo{df 3/d} al; l;4fy{ a}+sdf
vftf vf]Ng ;Sg] Joj:yf ;+rfngdf NofPsf] 5 . ;dLIff cjlwdf a+}ssf] lgIf]k ?= !$%=(% ca{af6 j[l4 eO{
?= !*%=@) ca{ k'u]sf] 5, h'g ut cf=j=sf] t'ngfdf @^=*( k|ltztsf] j[l4 xf] . sf]le8–!( sf] sf/0fn] b]zsf]
;Dk"0f{ cy{ Joj:yf k|efljt x'Fbf klg a}+sn] ;+rfngdf NofPsf ljleGg cfsif{s lgIf]k of]hgfx? Pj+ u|fxsx?n]
a}+sk|lt b]vfpg' ePsf] ljZjf;sf] k|ltkmn :j?k ;dLIff cjlwdf a}+sn] lgIf]kdf pNn]Vo j[l4 xfl;n ug{ ;kmn
ePsf] xf] . o;}u/L, a}+sn] ;dLIff jif{df ?= # ca{ ?k}+of a/fa/sf] ;ft jif{ cjlwsf] æ*=%)Ü P;=la=Pn= l8a]~r/
@)*$Æ lgisfzg u/]sf] lyof] .
• ;dLIff cjlwdf a+}ssf] shf{ ?= !@(=(% ca{af6 j[l4 eO{ ?= !^&=&* ca{ k'u]sf] 5, h'g ut cf=j=sf] t'ngfdf
@(=!) k|ltztsf] j[l4 xf] . Af}+sn] cfk"lt{ >[vnf nufgL -Supply Chain Financing_, Channel Financing nufot
Factoring and Reverse Factoring h:tf gjLgtd\ k|ljlwo'Qm ;+/rgfx? sfof{Gojgdf NofPsf] 5 . ;fy}, g]kfn
/fi6« a}+ssf] gLlt tyf k|fyldstf cg';f/ a}+sn] pTkfbgd"ns If]qx? h:t} s[lif, hnljB't, ko{6g tyf ljkGg
ju{df cfˆgf] shf{ ;]jf lj:tf/ ub}{ cfO/x]sf] 5 . a}+sn] g]kfn /fi6« a}+såf/f k|bfg ul/Psf] k'g/shf{ ;'ljwf
k|fyldstfsf ;fy nlIft Joj;fonfO{ k|bfg u/]sf] 5 .
o;}u/L a}+sn] ;/n tyf ;xh ?kdf ;fgf Joj;foLnfO{ 5f]6f] ;dod} shf{ k|bfg ug{sf nflu
æ:sf]/sf8{ df]8nÆ ;d]t cjnDag u/]sf] 5 . To:t} a}+sn] vl/bstf{sf] kIfaf6 laqm]tfnfO{ t'?Gt} /sd
e'QmfgL k|bfg ug{ æOGejfO; l8:sfplG6ËÆ h:tf gjLg shf{ ;'ljwf ;~rfng u/]sf] 5 . Af}+sn] lgDg tyf
dWod cfo ePsf u|fxsx?sf] ljQLo cfjZostf k"/f ug{ tyf pBdzLntf k|j4{g ug{ ;xhLs/0f ug]{
nIo lnPsf] 5 . Af}+sn] cfkm'nfO{ ;fgf tyf demf}nf Joj;foLsf nflu k|yd /f]hfO{sf] a}+ssf] ?kdf :yfkgf
ug]{ nIo lnPsf] 5 .
6
• ;dLIff cjlwdf a+}ssf] nufgL ?= @#=&& ca{af6 j[l4 eO{ ?= $%=!* ca{ k'u]sf] 5, h'g ut cf=j= sf] t'ngfdf
sl/a ()=!! k|ltztsf] j[l4 xf] . ;dLIff cjlwdf a+}ssf] s'n ;DklQ ?= !&)=%* ca{af6 j[l4 eO{ ?= @@*=($
ca{ k'u]sf] 5, h'g ut cf=j=sf]] t'ngfdf sl/a #$=@! k|ltztsf] j[l4 xf] .
• ;dLIff cjlwdf a+}ssf] s'n Aofh cfDbfgL ?= !%=$# ca{af6 ;+s'rg eO{ ?= !$=(% ca{ k'u]sf] 5, h'g ut
cf=j=sf] t'ngfdf sl/a #=!# k|ltztn] sd xf] . To:t} ;dLIff cjlwdf a}+ssf] Aofh vr{ ?= (=*^ ca{af6 ;+s'rg
eO{ sl/a ?= (=$$ ca{ k'u]sf] 5 . o;/L ;dLIff cjlwdf v'b Aofh cfDbfgL ?= %=%& ca{af6 ;+s'rg eO{
?= %=%! ca{ k'u]sf] 5, h'g ut cf=j=sf] t'ngfdf !=!% k|ltztn] sd xf] . cf}ift Aofhb/ cGt/ -Spread Rate_ % k|ltzt
/x]sf]df @)&& c;f/ d;fGt;Dddf $=$) k|ltzt leq sfod ug'{kg]{ k|fjwfg cg';f/ sfod ul/Psf]]n] a}+ssf] Aofhb/
cGt/df sdL x'Fbf v'b Aofh cfDbfgLdf ;+s'rg cfPsf] xf] .
• ;dLIff cjlwdf a+}ssf] ;+rfng d'gfkmf ?= #=!& ca{af6 j[l4 eO{ ?= $=!& ca{ k'u]sf] 5, h'g ut cf=j=sf]
t'ngfdf #!=%$ k|ltztsf] j[l4 xf] . o;}u/L, ;dLIff cjlwdf a+}ssf] v'b gfkmf ?= @=!$ ca{af6 j[l4 eO{
?= @=*% ca{ k'u]sf] 5, h'g ut cf=j=sf]] t'ngfdf ##=!* k|ltztsf] j[l4 xf] .
• ;dLIff cjlwdf a+}ssf] g]6jy{ k|lt z]o/ ?= !*^=!! /x]sf] 5, h'g ut cf=j=df ?= !^#=%* lyof] . of] ut cf=j=sf]
t'ngfdf !#=&& k|ltztsf] j[l4 xf] . ;dLIff cjlwdf a}+ssf] k|lt z]o/ cfDbfgL ?= @^=)$ /x]sf] 5, h'g ut cf=j=
df ?= !(=%% lyof] . of] ut cf=j=sf] t'ngfdf ##=!* k|ltztsf] j[l4 xf] .
• cfly{s jif{ @)&^÷&& af6 z'? eO{ ljZjJofkL ?kdf km}lnPsf] sf]le8–!( dxfdf/Lsf] k|yd Pj+ låtLo nx/sf]
c;/ ;dLIff cjlwdf klg /Xof] . sf]le8–!( dxfdf/Ln] C0fLsf] ljQLo l:yltdf kg{ uPsf] gsf/fTds c;/sf
;fy} cf=j= @)&&÷&* df C0fLnfO{ ljz]if shf{ ;fFjf tyf Aofh e'Qmfgdf ;x'lnot tyf ;xhLs/0f ul/Psf] /
g]kfn /fi6« a}+ssf] lgb]{zg cg';f/ c;n shf{df yk )=# k|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{kg]{ nufotsf
sf/0fsf afjh'b klg cf=j= @)&^÷&& df ?= @=!$ ca{ /x]sf] a}+ssf] v'b d'gfkmf cf=j= @)&&÷&* df ##=!*
k|ltztn] j[l4 eO{ ?= @=*% ca{ k'u]sf] 5 .
o;}u/L, rfn' cfly{s jif{df ljk|]if0f cfk|jfxdf sdL x'g', ;/sf/L vr{ ;Gtf]ifhgs gx'g', ;/sf/ Pj+ lgodgsf/L
lgsfosf] gLlt lgoddf ePsf] kl/jt{g, shf{ k|jfxdf cToflws j[l4 cfpg' / ;f]lx cg'kftdf lgIf]k ;Íng x'g
g;s]sf] nufotsf sf/0fn] nufgLof]Uo /sdsf] r/d cefj Pj+ t/ntf ;+s'rgsf] cj:yf xfn:fDd ljBdfg
/xL s]lx dlxgf;Dd /lx/xg] ck]Iff ul/Psf] 5 . t;y{, pk/f]Qm ;d:ofx? ljBdfg /x]sf] cj:yfdf a}+ssf]
sf/f]af/ lbuf] ?kdf lj:tf/ u/L ;DklQsf] u'0f:t/ sfod /flv nufgLstf{nfO{ plrt k|ltkmn lbg] sfo{ xfnnfO{
r'gf}tLk"0f{ /xg] b]lvG5 .
ljljw k|lts"ntfsf afjh'b klg Rffn' cf=j= sf] d+l;/ d;fGt ;Dd a}+ssf] s'n lgIf]k &=%* ca{n] j[l4 ePsf]
5 eg] s'n shf{ ;fk6 -NFRS adf]lhd_ ?= !(=@! ca{n] j[l4 ePsf] 5 . o;}u/L rfn' cf=j= sf] d+l;/ d;fGt
;Dddf a}+sn] ?= !##=*) s/f]8 v'b d'gfkmf cfh{g u/]sf] 5 . k|lts"n kl/l:yltdf klg rfn' cf=j= sf] cflZjg
d;fGt ;Dd lgis[o shf{÷s'n shf{ cg'kft )=%$ k|ltzt sfod u/L ;DklQsf] u'0f:t/ sfod /fVb} nlIft
d'gfkmf xfl;n ug]{ u/L a}+sn] sfo{ ul//x]sf] Joxf]/f oxfFx? ;dIf hfgsf/L u/fpFb5f}+ .
• ;dLIff jif{df a}+ssf sd{rf/Lx?df nuftf/ sf]/f]gf ;+qmd0f b]lvPsf] sf/0f a}+ssf] b}lgs sfo{ ;Dkfbg r'gf}tLk"0f{
/xof] . ;dLIff jif{sf] k|lts'n kl/l:ytLdf klg a}+ssf] sfo{ cljl5Gg ?kdf ;~rfng u/L u|fxs ju{nfO{ r':t
b'?:t ;]jf k|bfg ug{ o; a}+s ;kmn /x]sf lyof] . ;dLIff cjlwdf a}+sn] æWork from HomeÆ sfo{ljlw nfu'
u/L ;f] cGtu{t sd{rf/Lx?n] 3/df a;L ;xh?kdf a}+ssf] sfo{ ug{ d2t k'Ug'sf ;fy} sf]le8 dxfdf/L /f]syfd
tyf lgoGq0fsf nflu ;xof]u k'u]sf] lyof] .
dfgj ;+zfwg a}+ssf] cd'No ;DklQ xf] eGg] ljZjf;sf ;fy a}+ssf ;fljssf dfgj ;+zfwg ;DaGwL cEof;x?,
dfgj ;+zfwg k|lqmof, dfgj ;+zfwg k|ljlwx?sf] ;"Id ?kdf cWoog Pj+ ljZn]if0f u/L a}+ssf] dfgj ;+zfwgsf
;Dk"0f{ cjojx? (Total HR Eco-System) nfO{ k|rlnt cGt/f{li6«o c;n cEof;x? (International Best
Practices) cg'?k agfpg] p2]Zo /fvL a}+sn] cGt/f{li6«o :t/df VoftL k|fKt ;+:yf Deloitte Touche Tohmatsu
India LLP, India nfO{ dfgj ;+zfwg k/fdz{bftfsf] ?kdf lgo'Qm u/]sf] / pQm ;+:yfn] a}+ssf] Human Resource
Transformation ;DaGwdf lbPsf ;Nnfx Pj+ l;kmfl/; cg';f/sf Policies tyf Standard Operating Procedures
a}+ssf] sfo{sf/L ;ldlt tyf ;~rfns ;ldltdf cfjZos ;dLIff ul/ :jLs[t ul/Psf] 5 .
7
• a}+sn] sf8{ tyf cGo ljB'tLo j}slNks dfWod -Alternative Delivery Channel_ af6 u|fxsx?nfO{ ljleGg
k|sf/sf ;]jf ;'ljwfx? k|bfg ub}{ cfO/x]sf] 5 . ;dLIff cjlwdf ljB'tLo j}slNks dfWodaf6 x'g] sf/f]af/df
pNn]Vo j[l4 eO{ %( k|ltzt x'g k'u]sf] 5 eg] k/Dk/fut dfWodåf/f x'g] sf/f]af/ $! k|ltztdf l;ldt ePsf]
5 . a9\bf] ljB'tLo sf/f]af/, ;"rgf k|ljlwsf] a9\bf] k|of]u tyf ljQLo hfn;fhLsf] lgoGq0fnfO{ dWogh/
ub}{ a}+sn] ljleGg dfWodaf6 u|fxsx?nfO{ ;'/IffTds pkfox? ;'emfpFb} cfO/x]sf] 5 . o;}u/L, ljQLo hfn;fhLsf]
lgoGq0f, ;"rgf k|ljlw / tYofÍsf] ;'/Iff Joj:yfkg, xf8{j]o/, g]6js{ / l;:6d ;ˆ6j]o/sf] plrt Joj:yfkg
ug{ a}+s ;kmn ePsf] 5 .
;dLIff cjlwdf a}+sn] sG6\ofS6n]; sf8{ hf/L u/L ?= @,))) ;Ddsf] sf/f]af/df lkgsf] k|of]u gu/L 6\ofk P08
k] dfWodaf6 e'QmfgL ug{ ;Sg] Joj:yf ldnfPsf] 5 . u|fxsx?sf] ;'ljwfnfO{ dWogh/ ub{} a}+sn] ;dLIff cjlwdf
lu|g lkg ;]jf ;+rfngdf NofPsf] 5 . ;dLIff cjlwdf u|fxsn] 3/d} a;L 8]la6 sf8{ tyf qm]l86 sf8{ cgnfOg
dfkm{t cfj]bg ug{ ;Sg] Joj:yf a}+sn] ldnfPsf] 5 .
o;}u/L ljB'tLo sf/f]af/x?nfO{ k|f]T;fxg ug{ ;dLIff cjlwdf a}+sn] kmf]g k] ;Fusf] ;xsfo{df :df6{ 6]n/ ;]jf
;+rfngdf NofPsf] 5 . cGt/f{li6«o e'QmfgL ;+hfn;Fu PsLs/0f ug]{ l;nl;nfdf rLgsf] VoftL k|fKt Wechat Pay
;Fu l;:6d OlG6u|];g u/L l;4fy{ a}+ssf dr]{G6x?n] Wechat Pay af6 j:t' tyf ;]jf vl/b ubf{ ;lhn} e'QmfgL
kfpg] Joj:yf ul/Psf] 5 .
o;}u/L u|fxsx?nfO{ j}slNks dfWodaf6 e'QmfgL ug{sf] nflu ljBdfg l;4fy{ a}+ssf] df]afOn a}+lsË k|0ffnLdf
sg]S6 cfO=lk=P;= OlG6u|];g u/L sg]S6 cfO=lk=P;= af6 Go"gtd z'Nsdf e'QmfgL tyf /sdfGt/ ug]{ Joj:yf
ldnfOPsf] 5 . o:t} df]afOn a}+lsËsf] dfWodaf6 u|fxs :j+on] d'2tL vftf vf]Ng] ;]jfsf] z'?jft ul/Psf] 5 .
• ;"rgf k|ljlwsf] ljsf;sf] o'udf a}+sn] cfˆgf u|fxsx?nfO{ a}+lsË ;]jf k|bfg ug{ lg/Gt/ ?kdf cfˆgf] ;"rgf
k|0ffnLsf] :t/f]GgtL ub}{ pRr:t/Lo k|ljlwx? cjnDag ub}{ cfPsf] 5 . clxn]sf] cj:yfdf ;"rgf k|ljlwsf]
b'|tt/ ljsf;n] a}+lsË If]qdf cl;dLt ;Defjgfx? l;h{gf ug'{sf ;fy} o;sf] ;'/Iffsf] ljifo cToGt} r'gf}tLk"0f{
aGb} uO{/x]sf] 5 . a}+ssf] ;"rgf k|ljlw k|0ffnLdf /x]sf] sdL sdhf]/Lx? klxNofO{ cfsl:ds 36gf ;xfotf ;d'x
-Incident Response Team_ u7g u/L kl/rfng u/]sf] 5 . ;fy}, ;"rgf k|ljlwsf] n]vfk/LIf0f (Information
System Audit) ug]{ sfo{nfO{ lg/Gt/tf lbOPsf]] 5 .
o;}u/L a}+sn] :jrflnt tyf l8lh6fOh]zg -Digitization_ k|lqmofdf cfwfl/t l8lh6n ;]jf k|bfg ug]{ ;Gbe{df
gofF j]a;fO6 ;~rfngdf NofPsf] 5 . ;xh Pj+ ;'/lIft ?kdf sf/f]af/ ug{sf nflu Easy Bank ;+rfng ul/Psf]]
5 . u|fxsn] 8]la6 sf8{, qm]l86 sf8{ jf r]s ;fydf gx'Fbf klg ;f]em} df]afOn a}+lsË dfkm{t QR sf]8 :Sofg u/L
e'QmfgL kfpg] :df6{ 6]n/sf] Joj:yf ug'{sf ;fy} df]afOn a}+lsË :t/f]Gglt ul/Psf] 5 .
u|fxsnfO{ PsLs[t ?kdf u|fxsd}qL ;]jf k|bfg ug{ u|fxs ;DaGw Joj:yfkg k|0ffnL -Customer Relationship
Management System_ sfof{Gjog k|lqmof cufl8 a9fOPsf] 5 . a}+ssf u|fxsnfO{ cfjZostf cg'?k l56f] tyf
5l/tf] ?kdf C0f ;]jf k|bfg ug{ Pj+ shf{ hf]lvd Joj:yfkg k|efjsf/L agfpg Loan Management System
sfof{Gjogsf] k|lqmof cufl8 a9fOPsf] 5 . a}+ssf u|fxsx?nfO{ lbuf] tyf ljZj;gLo ;]jf lbgsf nflu ljBdfg
Flexcube-CBS nfO{ Finacle-CBS df k|lt:yfkg u/L yk ;'b[9 ub}{ nlug] sfo{sf] z'?jft ul/Psf] 5 .
o;}u/L, a}+sn] eljiodf ug'{kg]{ sfo{sf] ;Gbe{df a}+ssf] ;"rgf k|0ffnLdf yk ;'/Iff, l:y/tf tyf j[l¢sf] nflu
pRr k|ljlwdf cfwfl/t Security Information and Event Management, Security Operations Center, Web
Application Firewall tyf cGo pRr k|ljlwdf cfwfl/t xf8{j]o/ tyf ;ˆ6j]o/ k|of]udf NofOg] 5 . a}+sn]
;"rgf k|ljlw tyf l8lh6n a}+lsË /0fgLlt -Digital Banking Strategy, 2025_ cg'?k ;'/lIft ;"rgf tyf k|ljlwdf
cfwfl/t a}+lsË ;]jf k|bfg ug]{ nIo lnPsf] 5 .
• ;dLIff cjlwdf a}+sn] KYC and AML/CFT Policy tyf Standard Operating Procedure For KYC and AML/
CFT cBfjlws u/L nfu' u/]sf] 5 . o;}u/L, a}+sn] AML Monitoring System nfu' u/]sf] 5 . o;}u/L a+}sn]
SWIFT Sanction Screening System vl/b u/L Sanction Related hf]lvdx? k|efjsf/L ?kdf cg'udg ug]{
u/]sf] 5 . ;fy}, lgs6 eljiodf a}+sn] u|fxssf] k|df0fLs/0f lel8of] KYC dfkm{t nfu' ug]{ / KYC ;"rgf
cBfjlws / ?h' ug{ ljB'tLo dfWod ;d]t k|of]u ug]{ sfo{of]hgf agfPsf] 5 . a}+sn] eljiodf :jrflnt ?kdf
u|fxs juL{s/0f Pj+ u|fxs ;DaGwL hf]lvdx? d"NofÍg ug]{ k|ljlwsf] ljsf; ug]{ sfo{of]hgf agfPsf] 5 .
8
• a}+ssf] ;+rfng tyf Joj:yfkgdf ;+:yfut ;'zf;gsf pRrtd cEof; tyf k|lqmofx?nfO{ a}+sn] cToGt dxTjsf
;fy kfngf ub}{ cfO/x]sf] 5 . ;+:yfut ;'zf;gsf cEof;x? / g}lts Joj;flos cfr/0f a}+ssf] d"No dfGotfsf]
s]Gb|laGb'df /x]sf 5g\ . hjfkmb]lxtf, ljQLo ljj]slzntf, ;/f]sf/jfnfsf] ;Gt'li6sf] ;'lglZrttf, nufgLstf{sf]
cfsf+Iff ;+/If0fnfO{ dWogh/ u/L cfˆgf] sfo{ ;Dkfbgdf kf/bzL{tf sfod ub}{ ;+:yfut ;'zf;gsf pRrtd
cEof;x?sf] k"0f{ ?kdf cjnDag tyf cg'kfngf ug{ a}+s sl6a4 /x]sf] 5 .
• Joj;fo k|j{4gsf ;fy} ;+:yfut ;fdflhs pQ/bfloTjnfO{ pRr k|fyldstfdf /fVb} a}+sn] cfˆgf] :yfkgfsfnb]lv
g} b]zsf] Ps lhDd]jf/ ;+:yfsf] ?kdf cfˆgf] ;+:yfut ;fdflhs pQ/bfloTjnfO{ lgjf{x ub}{ cfPsf] 5 . ;dfhsf]
;du| ljsf; / pTyfgdf ;xof]u ug{ a}+s ;b}j tTk/ /xFb} cfPsf] 5 . o;} qmddf l;4fy{ a}+sn] ;dLIff jif{df
:jf:Yo, lzIff, jftfj/0f, k"jf{wf/, k|sf]k Go"gLs/0f, ljQLo ;fIf/tf h:tf ;fdflhs If]qx?df s'n ?= $ s/f]8
*! nfv %# xhf/ a/fa/sf] /sd ;+:yfut ;fdflhs pQ/bfloTj cGtu{t k|bfg u/]sf] 5 . a}+sn] ;dLIff jif{df
:jf:Yo If]qdf ?= $ s/f]8 #^ nfv @$ xhf/, jftfj/0f ;+/If0fdf ?= @! nfv ^! xhf/, lzIff If]qdf ?= !&
nfv &( xhf/, k"jf{wf/ tyf ;'/Iff If]q ljsf;df ?= $ nfv ^) xhf/, ljQLo ;fIf/tf clej[l4df ?= #) xhf/
/ ;f+:s[lts k|j4{gdf ?= (& xhf/ cfly{s ;xof]u k|bfg u/]sf] 5 . o;}u/L, a}+sn] ;/sf/L /fh:jdf pNn]vgLo
/sd of]ubfg u/L Ps lhDd]jf/ ;+:yfsf] st{Jo klg lgjf{x ub}{ cfO/x]sf] 5 . o;}u/L, ;dLIff jif{df dfq} a}+sn]
?= !!% s/f]8 cfos/sf] ?kdf / ?= (&=&^ s/f]8 cGo ljleGg k|sf/sf s/sf] ?kdf u/L hDdf ?= @!@=&^ s/f]8
;/sf/L sf]ifdf of]ubfg u/]sf] 5 .
o;/L a}+sn] k|fKt u/]sf pknlAwx? a}+s ;~rfns ;ldlt / Joj:yfkgsf] k|of; dfq}n] ;Dej ePsf] kSs} klg
xf]Og . z]o/wgL tyf u|fxs ju{sf] k"0f{ ;fy, ;xof]u / ljZjf;, sd{rf/Lx?sf] cys d]xgt, lgofds lgsfox?sf]
dfu{bz{g / ljleGg ;/sf/L tyf u}/;/sf/L lgsfox?sf] ;xof]un] ubf{ g} a}+s o; cj:yfdf cfpg ;kmn ePsf]
xf] . o;sf nflu d oxfFx? ;a} k|lt xflb{s s[t1tf hfx]/ ub{5' / eljiodf ;d]t oxfFx? ;a}af6 ;bf em}+ ;xof]u,
;b\efj, ljZjf; / dfu{bz{g k|fKt x'g] cfzf Pj+ ljZjf; lnPsf] 5' .
wGojfb .
dgf]h s'df/ s]l8of, cWoIf

;~rfns ;ldlt
ldlt @)&* ;fn kf}if )* ut]
9
l;4fy{ a}+s lnld6]8
;~rfns ;ldltsf] jflif{s k|ltj]bg
cfb/0fLo z]o/wgL dxfg'efjx? ^ k|ltztn] lj:tf/ x'g] cGt/f{li6«o d'b|f sf]ifsf] cg'dfg
l;4fy{ a}+s lnld6]8sf] aL;f}+ jflif{s ;fwf/0f ;efdf pkl:yt 5 . ;g\ @)@) df ljsl;t d'n's / pbLodfg tyf
;Dk"0f{ z]o/wgLx?, ljleGg lgodgsf/L lgsfoaf6 kfNg' ljsf;zLn d'n'ssf cy{tGqx? qmdzM $=^ k|ltzt /
ePsf k|ltlgwLx? tyf pkl:yt ;Dk"0f{ dxfg'efjx?nfO{ @=! k|ltztn] ;+s'rg ePsf]df ;g\ @)@! df qmdzM
;~rfns ;ldltsf] tkm{af6 xflb{s :jfut tyf clejfbg %=^ k|ltzt / ^=# k|ltztn] lj:tf/ x'g] sf]ifsf] k|If]k0f
ub{5f}+ . l;4fy{ a}+s lnld6]8 pTs[i6 sfo{;Dkfbg, ;xL 5 . rLg / ef/tsf] cy{tGq ;g\ @)!( df qmdzM ^
lbzflgb{]z tyf /0fgLltsf] ;fy cuf8L al9/x]sf] x'Fbf k|ltzt / $ k|ltztn] lj:tf/ ePsf]df ;g\ @)@) df
a}+sn] ljQLo kl/;"rsx?df cfˆgf] :yfg lg/Gt/ ?kdf rLgsf] cy{tGq @=# k|ltztn] lj:tf/ ePsf] / ef/tsf]
;'b[9 ub{} cfkm"nfO{ Pp6f ;an Pj+ ljZj;gLo a}+ssf] cy{tGq &=# k|ltztn] ;+s'rg ePsf] sf]ifsf] cg'dfg
?kdf :yflkt u/fpg ;kmn x'Fb} cfPsf] 5 . xfdL o;nfO{ 5 . ;g\ @)@! df rLg / ef/tsf] cfly{s j[l4 qmdzM
cem ;'b[9, Joj;flos /0fgLlt Pj+ gofF sfo{ of]hgfx? *=! k|ltzt / (=% k|ltzt /xg] sf]ifsf] k|If]k0f 5 . ;g\
sfof{Gjog ub{} cu| k+lQmdf k'¥ofpg k|oTg/t 5f}+ . o;sf @)@) df ljsl;t / pbLodfg tyf ljsf;zLn d'n'ssf]
nflu cf–cfˆgf] 7fFpaf6 dxTjk"0f{ of]ubfg k'¥ofpg' x'g] d'b|f:kmLlt qmdzM )=& k|ltzt / %=! k|ltzt /x]sf]df
;Dk"0f{ z]o/wgL dxfg'efj, u|fxsju{, lgofds lgsfo, ;g\ @)@! df qmdzM @=$ k|ltzt / %=$ k|ltzt /xg]
a}+ssf sd{rf/Lju{, z'e]R5's tyf cGo ;Dk"0f{ ;Da4 sf]ifsf] k|If]k0f 5 . -;|f]tM g]kfn /fi6« a}+s_
lgsfox? ;dIf xflb{s cfef/ JoQm ub{5f}+ . -v_ b]zsf] cy{tGq
cfly{s jif{ @)&&÷&* df a}+sn] u/]sf k|ultx?, s]lGb|o tYofÍ ljefusf cg';f/ cfly{s jif{ @)&&÷&*
pknAwLx?, ;+rfngdf b]lvPsf r'gf}tLx? Pj+ a}+sn] df $=)! k|ltzt cfly{s j[l4 x'g ;Sg] cg'dfg 5 . s[lif
cfufdL lbgx?df cjnDag ug]{ cNksfnLg tyf If]qsf] j[l4 @=^$ k|ltzt, pBf]u If]qsf] %=)% k|ltzt
bL3{sfnLg of]hgfx? / ;du| a}+lsË sfo{sf] ;dLIff tyf ;]jf If]qsf] j[l4 $=$# k|ltzt /x]sf]] cg'dfg 5 .
tyf k'g/fjnf]sg ;lxt sDkgL P]g, @)^#, a}+s tyf cfly{s jif{ @)&&÷&* df s'n ufx{:Yo art s'n ufx{:Yo
ljQLo ;+:yf ;DaGwL P]g, @)&#, tyf lwtf]kq btf{ tyf pTkfbgsf] ^=^@ k|ltzt / s'n l:y/ k"FhL lgdf{0f / s'n
lgisfzg lgodfjnL, @)&#, sf] cwLgdf /xL tof/ /fli6«o artsf] s'n ufx{:Yo pTkfbg;Fusf] cg'kft qmdzM
ul/Psf] of] jflif{s k|ltj]bg ;~rfns ;ldltsf] tkm{af6 @&=@^ k|ltzt / #@=#) k|ltzt /x]sf] 5 . cfly{s jif{
a}+ssf] aL;f}+ jflif{s ;fwf/0f ;efdf k|:t't ug]{ cg'dlt @)&&÷&* df jflif{s cf};t pkef]Qmf d'b|f:kmLlt #=^)
rfxG5f}+ . k|ltzt /x]sf] 5 . cl3Nnf] cfly{s jif{ o:tf] d'b|f:kmLlt
!= /fli6«o tyf cGt/f{li6«o cfly{s kl/b[Zo ^=!% k|ltzt /x]sf] lyof] . cfly{s jif{ @)&&÷&* df
a}+sn] cf=j= @)&&÷&* df u/]sf d'Vo sfo{x? Pj+ xfl;n ljk|]if0f cfk|jfx (=* k|ltztn] j[l4 eO{ ?= (^! ca{
u/]sf pknlAwx?, rfn' cf=j= sf] cflZjg d;fGt;Dd % s/f]8 k'u]sf] 5 . cl3Nnf] jif{ ljk|]if0f cfk|jfx )=%
ePsf d'ne"t sfo{x?, cfufdL lbgsf r'gf}tLx? Pj+ k|ltztn] 36]sf]] lyof] .
a}+ssf] ;du| cfly{s cj:yfsf af/]df pNn]v ug'{eGbf cfly{s jif{ @)&&÷&* df zf]wgfGt/ l:ylt ?= ! ca{
cl3 ;+If]kdf /fli6«o tyf cGt/f{li6«o cfly{s kl/l:yltsf] @# s/f]8n] artdf /x]sf] 5 . cl3Nnf] jif{ zf]wgfGt/
kl5Nnf] cj:yfsf af/]df rrf{ ug]{ cg'dlt rfxG5f}+ . l:ylt ?= @*@ ca{ $! s/f]8n] artdf /x]sf] lyof] .
a}+s tyf ljQLo ;+:yf -g]kfn /fi6« a}+safx]s_ ;Fu
-s_ ljZj cy{tGq
/x]sf] ljb]zL ljlgdo ;l~rlt @)&& c;f/ d;fGtdf ?=
;g\ @)@) sf] z'?jft b]lv g} ljZjJofkL dxfdf/Lsf] !&% ca{ &! s/f]8 /x]sf]df @)&* c;f/ d;fGtdf !@=!
?kdf km}lnPsf] sf]/f]gf efO/; -sf]le8–!(_ sf] ;+qmd0fn] k|ltztn]] sdL cfO{ ?= !%$ ca{ #( s/f]8 sfod ePsf]
dfgjLo Iflt x'g'sf] ;fy} ljZj cy{tGqdf uDeL/ c;/ 5 . cfly{s jif{ @)&&÷&* sf] cfoftnfO{ cfwf/ dfGbf
k/]sf] 5 . ;+qmd0fsf] nx/ af/Daf/ bf]xf]l/g] k|j[lQn] a}lsË If]q;Fu /x]sf] ljb]zL ljlgdo ;l~rlt !!=@
cfly{s lqmofsnfk k|efljt ePsf 5g\ . ;g\ @)@) df dlxgfsf] j:t' cfoft / !)=@ dlxgfsf] j:t' tyf ;]jf
#=@ k|ltztn] ;+s'rg ePsf] ljZj cy{tGq ;g\ @)@! df cfoft wfGg kof{Kt /xg] b]lvG5 . -;|f]tM g]kfn /fi6« a}+s_
10
-u_ ljQLo If]qsf] cj:yf hf]lvdx?nfO{ k|efjsf/L ?kdf lgoGq0f tyf Joj:yfkg
cfly{s jif{ @)&&÷&* df s'n cfGtl/s shf{ @^=* ub}{ a}+ssf] sf/f]af/ lj:tf/df ;Gt'lnt, lg/Gt/ / bLuf]
k|ltztn] a9]sf] 5 . cl3Nnf] jif{{ pQm shf{ !#=^ j[l4sf] cjwf/0ff cfTd;ft u/]sf] 5 .
k|ltztn] a9]sf] lyof] . ;dLIff jif{df a}+s tyf ljQLo cfly{s jif{ @)&&÷&* df a}+sn] cfˆgf] lgIf]k, shf{,
;+:yfx?sf] lgIf]k @!=$ k|ltztn] a9]sf] 5 . cl3Nnf] jif{ nufgL nufotsf If]qdf pNn]Vo k|ult u/]sf] 5 . ut
o:tf] lgIf]k !*=& k|ltztn] a9]sf] lyof] . @)&* c;f/df b'O{ cfly{s jif{x?df a}+sn] xfl;n u/]sf k|ultsf] s]xL
a}+s tyf ljQLo ;+:yfx?sf] s'n lgIf]kdf rNtL, art ;"rsf+sx? b]xfo cg';f/ k|:t't ul/Psf] 5 M
/ d'2tLsf] c+z qmdzM !)=$ k|ltzt, #$=@ k|ltzt /
?= s/f]8df
$& k|ltzt /x]sf] 5 . cl3Nnf] jif{ o:tf] c+z qmdzM
!) k|ltzt, #!=( k|ltzt / $*=^ k|ltzt /x]sf] lyof] . qm=;= ljj/0f OsfO{
cf=j= cf=j= j[l4
@)&^÷&& @)&&÷&* k|ltzt
@)&* c;f/ d;fGtdf a}+s tyf ljQLo ;+:yfx?sf] s'n
!= r'Qmf k'FhL ?= (&*=&& !,)(^=@@ !@=))
lgIf]kdf ;+:yfut lgIf]ksf] c+z $@=& k|ltzt /x]sf] 5 . @= s'n lgIf]k ?= !$,%($=&( !*,%!(=&! @^=*(
@)&& c;f/ d;fGtdf o:tf] lgIf]ksf] c+z $$=# k|ltzt #= s'n shf{ ?= !@,((%=*( !^,&&*=@) @(=!)
/x]sf] lyof] . $= s'n nufgL ?= @,#&^=&( $,%!*=%) ()=!!
%= v'b gfkmf ?= @!$=#^ @*%=$* ##=!*
;dLIff jif{df a}+s tyf ljQLo ;+:yfx?af6 lghL If]qdf ^= lgis[o shf{ -NPA_ Ü !=#* !=)) -)=#*_
k|jflxt shf{ @&=# k|ltztn] a9]sf] 5 . cl3Nnf] jif{ o:tf] &=
s'n zfvf ;~hfn -PS;6]G;g
;+Vof !*^ !*( !=^!
sfpG6/ ;lxt_
shf{ !@ k|ltztn] a9]sf] lyof] . cfly{s jif{ @)&&÷&*
*= zfvf /lxt a}lsË ;]jf s]Gb| ;+Vof !)$ !!$ (=^!
df a}+s tyf ljQLo ;+:yfx?sf] s[lif If]qtkm{sf] shf{ (= Pl6Pd (ATM) ;+Vof @)@ @)* @=(&
$#=^ k|ltztn], cf}Bf]lus pTkfbg If]qtkm{sf] shf{ !)= Point of Sale (POS) Machine ;+Vof !,$@# !,&@! @)=($
@)=^ k|ltztn], lgdf{0f If]qtkm{sf] shf{ !*=$ k|ltztn], !!= 8]la6 sf8{ ;+Vof #,$$,#&% $,#),^!# @%=)$
!@= qm]l86 sf8{ ;+Vof @#,*!# @&,@!% !$=@*
oftfoft, ;+rf/ tyf ;fj{hlgs ;]jf If]qtkm{sf] shf{ @)=$
df]afO{n a}+lsË ;]jf (Siddhartha ;+Vof #,!*,^$* $,^*,!#( $^=(!
k|ltztn], yf]s tyf v'b|f Jofkf/ If]qtkm{sf] shf{ @^=@ !#= Bank Smart and Alert)
k|ltztn] / ;]jf pBf]u If]qtkm{sf] shf{ @)=( k|ltztn] !$= i-connect Service ;+Vof %#,!&& ^),*(( !$=%@
!%= art vftf ;+Vof &,^^,*!& !),!(,)!$ #@=*(
a9]sf] 5 . ;dLIff jif{df a}+s tyf ljQLo ;+:yfx?af6
!^= hDdf lgIf]k vftf ;+Vof *,*#,)$) !!,^$,#$! #!=*^
k|jflxt cfjlws shf{ @(=& k|ltztn], cf]e/8«fˆ6 shf{
@(=* k|ltztn], 6«i6 l/l;6 -cfoft_ shf{ $*=& a}+sn] ut jif{ u/]sf d"ne"t sf/f]af/ Pj+ cGo
k|ltztn], l8dfG8 tyf rfn' kF"hL shf{ @%=$ k|ltztn], lqmofsnfkx?sf] ljj/0f b]xfo cg';f/ lj:t[t ?kdf
l/on :6]6 shf{ -JolQmut cfjf;Lo 3/ shf{ ;d]t_ k|:t't ul/Psf] 5 .
!%=* k|ltztn] / dflh{g k|s[lt shf{ !!)=* k|ltztn]
a9]sf] 5 eg] xfo/ kr]{h shf{ &=& k|ltztn] 36]sf] 5 . -s_ r'Qmf k'FhL tyf k'FhL sf]if kof{Kttf
o;}u/L, cfly{s jif{ @)&*÷&( sf] tLg dlxgfdf s'n ;dLIff cjlwdf a}+ssf] r'Qmf kF"hL ?= (=&* ca{af6 j[l4
cfGtl/s shf{ %=! k|ltztn] a9]sf] 5, a}+s tyf ljQLo eO{ ?= !) ca{ (^ s/f]8 @@ nfv (( xhf/ ! ;o (%
;+:yfx?df /x]sf] lgIf]k !=@ k|ltztn] a9]]sf] 5 eg] k'u]sf] 5 . ;f]xL r'Qmf k"FhLnfO{ cfwf/ dfgL ut cf=j=
a}+s tyf ljQLo ;+:yfx?af6 lghL If]qdf k|jflxt shf{ @)&&÷&* sf] ljt/0f of]Uo d'gfkmfaf6 a}+sn] ?= ! ca{
&=& k|ltztn] a9]sf] 5 . @)&* c;f]hdf a}+s tyf %^ s/f]8 @! nfv @& xhf/ ^ ;o #^ ?k}+of a/fa/sf]
ljQLo ;+:yfx?sf] s'n lgIf]kdf rNtL, art / d'2tL cyf{t !$=@% k|ltzt af]g; z]o/ tyf ?= * s/f]8 @@
lgIf]kx?sf] c+z qmdzM &=& k|ltzt, #$=$ k|ltzt nfv !& xhf/ @ ;o $$ ?k}+of a/fa/sf] cyf{t )=&%
/ %)=# k|ltzt /x]sf] 5 eg] s'n lgIf]kdf ;+:yfut k|ltZft gub nfef+z -af]g; z]o/ s/ k|of]hgsf nflu
lgIf]ksf] c+z $)=% k|ltzt /x]sf] 5 . -;|f]tM g]kfn dfq_ hf/L ug]{ k|:tfj ;fwf/0f ;ef ;dIf :jLs[ltsf]
/fi6« a}+s_ nflu k]z u/]sf] 5 . ;f] af]g; z]o/sf] k|:tfj kfl/t eP
kZrft\ a}+ssf] r'Qmf k"FhL ?= !@ ca{ %@ s/f]8 $$ nfv
@= cfly{s jif{ @)&&÷&* sf] sf/f]af/sf] ;+lIfKt @^ xhf/ * ;o #! ?k}+of k'Ug]5 .
l;+xfjnf]sg ;dLIff cjlwsf] c;f/ d;fGtdf a}+ssf] k|fylds k"FhL
a}+sn] Joj;fosf] qmddf cfO{kg{ ;Sg] shf{ hf]lvd, / k'/s k"FhL qmdzM *=%@ k|ltzt / $=*$ k|ltzt
;~rfng hf]lvd, t/ntf hf]lvd, ahf/ hf]lvd, tyf ;du| k"FhL kof{Kttf cg'kft -Capital Adequacy
Aofhb/ hf]lvd, ljb]zL ljlgdo hf]lvd nufotsf cGo Ratio_ !#=#^ k|ltzt /x]sf] 5 .
11
-v_ lgIf]k j[l4 x'g] ck]Iffsf] ;fydf ljutaf6 ;+rfngdf /x]sf
;dLIff cjlwdf a+}ssf] lgIf]k ?= !$%=(% ca{af6 j[l4 lgIf]k of]hgfx? ;d]t ;bfem+} k|efjsf/L /lx /xg] ljZjf;
eO{ ?= !*%=@) ca{ k'u]sf] 5, h'g ut cf=j=sf] t'ngfdf lnOPsf] 5 .
@^=*( k|ltztsf] j[l4 xf] . sf]le8–!( sf] sf/0fn] b]zsf] ;dLIff jif{df a}+sdf @,*!,#)! j6f gofF lgIf]k vftf
;Dk"0f{ cy{ Joj:yf k|efljt x'Fbf klg a}+sn] ;+rfngdf vf]lnPsf] 5 h; dWo] @,%@,!(& j6f gofF art vftf
NofPsf ljleGg cfsif{s lgIf]k of]hgfx? Pj+ u|fxsx?n] /x]sf 5g . sd{rf/Lsf] cys k|of;, a}+sn] hf/L u/]sf
a}+sk|lt b]vfpg' ePsf] ljZjf;sf] k|ltkmn :j?k ;dLIff ljleGg cleofgx? tyf pRr u'0f:t/Lo u|fxs ;]jfsf
cjlwdf a}+sn] lgIf]kdf @^=*( k|ltztsf] j[l4 xfl;n sf/0f gofF vftf vf]Ng] ;DaGwdf ;dLIff jif{df pTs[i6
ug{ ;kmn ePsf] xf] . glthf k|fKt ug{ a}+s ;kmn ePsf] 5 .
;dLIff cjlwdf a}+sn] æl;¢fy{ ;fdflhs ;'/Iff vftfÆ o;}u/L, a}+sn] ljQLo Pj+ cfly{s ultljlwnfO{ lj:tf/
gfds aRft vftf ;+rfngdf NofPsf] 5 . o; vftf ug{, cfjZos k"FhL ;+sng ug{, a}+ssf] k|aGwkq tyf
dfkm{t g]kfn ;/sf/åf/f k|bfg ul/g] ;Dk"0f{ ;fdflhs lgodfjnLdf pNn]v ul/Psf] p2]Zox? cg'?k ug'{kg]{
;'/Iff ;'ljwfx? ;DalGwt gful/ssf] a}+s vftfdf l;w} sfo{x?sf] nflu cfjZos k"FhL h'6fpg, a}+ssf] k"/s k"FhLsf]if
hDdf x'g]5 . o; vftfsf] dfWodåf/f ;fdflhs ;'/Iff k|ofKttf tyf yk nufgLnfO{ ;xh ug{sf] nflu cf=j=
;'ljwf k|fKt ug{ ;xh / ;/n x'g] ljZjf; a}+sn] lnPsf] @)&&÷&* df # ca{ ?k}+of a/fa/sf] ;ft jif{ cjlwsf]
5. æ*=%)Ü P;=la=Pn= l8a]~r/ @)*$Æ lgisfzg u/]sf]
lyof] . lwtf]kq ahf/df pQm C0fkqsf] cToflws dfu
o;}u/L a}+sn] ;dLIff cjlwdf lj=;+= @)%! -O=;= !((%_
ePsf] sf/0f ;Dk"0f{ C0fkq laqmL eO{ Oversubscribe
/ To;kl5 hlGdPsf o'jfx?nfO{ nlIft ul/ æl;¢fy{ h]g
;d]t ePsf] pQm C0fkq ;dLIff jif{ @)&&÷&* d}
hL vftfÆ gfds aRft vftfsf] z'?jft u/]sf] 5 . pQm
afF8kmfF8 ul/Psf] lyof] . k"/s k"FhLsf] ?kdf hf/L ul/g]
vftfdf ljleGg cfsif{s ;]jf tyf ;'ljwfx? h:t} z"Go
o:tf C0fkqaf6 a}+ssf] Joj;fo lj:tf/df 6]jf k'Ug]
df}Hbftdf cgnfO{g dfkm{t vftf vf]Ng ;lsg], lgMz'Ns
a}+sn] ljZjf; lnPsf] 5 .
PlalaP; ;]jf, efOa/ a}+lsË ;]jf, @ jif{;Dd 8]la6 sf8{,
qm]l86 sf8{, OG6/g]6 a}+lsË, a}+s :df6{, l8Dof6 vftf, -u_ shf{
d]/f] z]o/ tyf l;–cf:jfsf] lgMz'Ns ;'ljwf k|fKt ug'{sf ;dLIff cjlwdf a+}ssf] shf{ ?= !@(=(% ca{af6 j[l4
;fy} l8dfG8 8«fˆ6 hf/L ubf{ nfUg] z'Nsdf %) k|ltzt eO{ ?= !^&=&* ca{ k'u]sf] 5, h'g ut cf=j=sf] t'ngfdf
5'6, ;fj{hlgs z]o/ lgisfzg, xsk|b z]o/ lgisfzg @(=!) k|ltztsf] j[l4 xf] . g]kfn /fi6« a}+ssf] lgb]{zg
tyf ;fd"lxs nufgL sf]ifaf/] a}+s :df6{df ;"rgf cfpg] adf]lhd tf]lsPsf ljleGg If]qx? Hf:t} s[lif, phf{, n3'–
nufotsf ;'ljwfx? pknAw u/fO{ k|ljlw d}qL o'jfx?nfO{ 3/]n', ;fgf Pj+ demf}nf pBd nufotsf If]qdf nufgL
pQm vftf vf]Ng cfslif{t u/]sf] 5 . ug'{kg]{ Go"gtd shf{ ;fk6sf] l;df /sd k'¥ofpg o;
a}+s cu|;/ /x]sf] 5 . ljz]if u/L Joj;flos s[lif If]q
o;}u/L ;dLIff cjlwdf a}+sn] æl;4fy{ k|fyldstf vftfÆ cGtu{t /xL kz'kG5LhGo bfgf pBf]u, kz'kG5Lkfng,
gfds aRft vftfsf] z'?jft u/]sf] 5 . ljsf; tyf b'Uw pTkfbg tyf k|zf]wg, k|f+ul/s tyf h}ljs dn,
lgdf{0f If]qdf sfo{/t ;+3 ;+:yfdf sfo{/t sd{rf/Lx?nfO{ kmnkm'n v]tL, skmL v]tL, Xofr/L Joj;fo nufotsf
nlIft ul/ Psåf/ k|0ffnLaf6 ljlzi6 ;'ljwf ;lxtsf] If]qx?df nufgL ul/Psf] 5 .
JolQmut a}+lsË ;]jfx? k|bfg ug]{ p2]Zosf ;fy pQm
vftf ;+rfngdf NofPsf] xf] . o;}u/L, g]kfn ;/sf/åf/f ;+:yfut shf{ ljefu cGtu{t k"jf{wf/ tyf kl/of]hgf
k|bfg ul/g] ljleGg ;/sf/L ;]jf ;'ljwfx? gful/ssf] nufgL ;x–ljefusf] u7g ul/ k|fljlws tflnd k|fKt
df]afOn dfkm{t Pp6} Kn]6kmd{af6 k|bfg ug]{ p2]Zon] OlGhlgo/ Pj+ rf6{8 PsfpG6]G6 ;lxtsf cg'ejo'Qm
g]kfn ;/sf/n] ;dLIff jif{df ægful/sÆ gfds df]afOn sd{rf/Lx? gjLs/0fLo phf{, hnljB't tyf k"jf{wf/
PlKns]zgsf] z'?jft u/]sf] lyof] . pQm PlKns]zgsf] nufgL h:tf ljz]if k|fyldstfdf /x]sf If]qdf nufgL
dfWodåf/f g]kfnL gful/sn] a}+sdf pkl:yt geO{ l;w} tyf cg'kfng k|of]hgfy{ Joj:yf ul/Psf] 5 . tf]lsPsf]
o; a}+sdf vftf vf]Ng ;Sg] Joj:yf ul/Psf] 5 . ;fy}, If]qdf nufgLnfO{ k|f]T;flxt ug{ ;do ;dodf ;DalGwt
To:tf u|fxsnfO{ k|yd jif{sf] nflu 8]la6 sf8{ tyf a}+s If]qsf lj¡f k/fdz{bftfx?af6 a}+}ssf sd{rf/Lx?nfO{
:df6{ ;'ljwf lgMz'Ns ul/Psf] 5 . ljleGg sfo{zfnf, tflnd tyf ljsf;, pTk|]/0ff h:tf
sfo{qmdx?df ;xefuL u/fpg] ul/Psf] 5 . o;}u/L a}+sn]
a}+sn] ;+rfngdf NofPsf ljleGg gjLgtd\ u|fxsd}qL 7'nf :t/sf lghL pBf]u tyf Jofkf/ Joj;fox?, g]kfn
art tyf d'2tL vftfx? dfkm{t lgIf]kdf pNn]Vo ;/sf/sf ljleGg :f+:yfgx?, lgdf{0f Joj;fo, :jf:Yo
12
lzIf0f ;+:yfx?, xjfO{ ;]jf k|bfos sDkgLx?, tf/] xf]6n pBdzLntf ljsf;sf nflu Af}+sn] æl;4fy{ dlxnf
tyf /]i6'/]G6 / n3'ljQ sf/f]af/ ug]{ ljQLo ;+:yfx?sf] pBdzLn shf{Æ gfds ljz]if shf{ ;'ljwf ;x'lnot
ljleGg ljQLo cfjZostfx? k'lt{ ug{ sf]if tyf u}/ Aofhb/df k|fyldstfsf ;fy k|bfg ub}{ cfO{/x]sf] 5 .
sf]ifdf cfwfl/t yf]s shf{ tyf a}+lsË ;'ljwfx? k|bfg ;fy}, g]kfn ;/sf/sf] gLlt tyf k|fyldstf cg';f/ a}+sn]
ub}}{ cfO/x]sf] 5 . pTkfbgd"ns If]qx? h:t} s[lif, hnljB't, ko{6g tyf
g]kfn ;/sf/ tyf g]kfn /fi6« a}+ssf] k|fyldstf adf]lhd ljkGg ju{df cfˆgf] shf{ ;]jf lj:tf/ ub}{ g]kfn ;/sf/sf]
;du| b]zs} s'n ufx{:Yo pTkfbg, /f]huf/, pkef]u, art gLltnfO{ 6]jf k'¥ofpFb} cfO/x]sf] 5 .
/ Jofkf/ Joj;fo clej[l4 ul/ d'n'ssf] cfly{s j[l4b/ a}+sn] g]kfn /fi6« a}+såf/f k|bfg ul/Psf] k'g/shf{ ;'ljwf
nufotsf p2]Zo cg'?k o; a}+sn] cfˆgf] :yfkgf sfn k|fyldstfsf ;fy nlIft Joj;fonfO{ k|bfg u/]sf]
b]lv g} Joj;flos s[lif tyf kz'kfng, vfgLhGo pBf]u, 5 . ;fy}, a}+sn] g]kfn /fi6« a}+såf/f hf/L ul/Psf]
gjLs/0fLo phf{, lgdf{0f Joj;fo, xf]6n tyf ko{6g PsLs[t lgb]{zg adf]lhd ljleGg ;x'lnotk"0f{ shf{x?
Joj;fo, c:ktfn, z}lIfs :f+:yfx? / yf]s tyf v'b|f ;d]t k|bfg ub}{ cfO/x]sf] 5 . o;}u/L a}+sn] ;/n tyf
Jofkf/ nufotsf ljleGg cfly{s tyf ;fdflhs k"jf{wf/ ;xh ?kdf ;fgf Joj;foLnfO{ 5f]6f] ;dod} shf{ k|bfg
ljsf;sf kl/of]hgfx?df nufgL ug]{ gLlt lnPsf] 5 . o; ug{sf nflu æ:sf]/sf8{ df]8nÆ ;d]t cjnDag u/]sf]
gLlt cGtu{t /xL o; a}+sn] b]zsf] ;du| cy{ Joj:yfdf 5 . o; cGtu{t a}+sn] Joj;fosf] ljQLo ljj/0f tyf
6]jf k'¥ofpg] l;d]G6 pBf]u, l:6n pBf]u, xfO8«f]kfj/, ;~rfnssf] s'zntf dfkg u/L æqm]l86 :sf]/Æ sf cfwf/df
;f]nf/ tyf j}slNks phf{, lgdf{0f Joj;fo, tf/] xf]6n shf{ k|bfg ug]{ Joj:yf u/]sf] 5 .
tyf ko{6sLo k"jf{wf/ ljsf;sf ;+/rgfx?, xjfO ;]jf,
Zf}lIfs :f+:yfx? nufotsf 7'nf nufgL cfjZos kg]{ To:t} a}+sn] ;fgf tyf demf}nf Jofkf/ Joj;fo If]qdf
If]qdf o; a}+ssf] pNn]Vo shf{ nufgL /x]sf] 5 . ;+nUg u|fxs dxfg'efjx?nfO{ nlIft ub{} e'QmfgL k|lqmof
hnljB'tsf] lbuf] / e/kbf]{ ljsf; dfkm{t d'n'ssf] ;xh ug{ laqm]tfx?af6 k|fKt lanlahssf] cfwf/df
;d[l4df of]ubfg k'¥ofpg] g]kfn ;/sf/sf] p2]Zodf a}+sn] vl/bstf{sf] kIfaf6 laqm]tfnfO{ t'?Gt} /sd
xft]dfnf] ub{} o; a}+sn] #) eGbf a9L hnljB't e'QmfgL k|bfg ug{ æOGejfO; l8:sfplG6ËÆ h:tf gjLg
kl/of]hgfdf ?= !& ca{ eGbf a9L shf{ nufgL u/]sf] shf{ ;'ljwf ;~rfng u/]sf] 5 .
5 / cfufdL lbgx?df ;d]t o; If]qsf] ;DefJo ;fy}, a}+sn] JolQmut nufgLstf{sf] dfu k"lt{ ug{
kl/of]hgfx?df yk nufgL ug{ a}+s pT;'s /x]sf] 5 . cfˆgf] shf{ ;DaGwL Joj:yf, gLlt lgod ;+zf]wg tyf
o;}u/L, u|fxsx?sf] j[xt ljQLo cfjZostfx? k'/f ug{ k'g/;+/rgf u/L u|fxsd'vL agfpFb} £f/ shf{, ;jf/L
Ps eGbf j9L ljQLo :f+:yfx? Ps cfk;df ldnL 7'nf shf{, JolQmut shf{, d'2tL lwtf] shf{, z]o/ lwtf]
7'nf pBf]u tyf kl/of]hgf lgdf{0f tyf sfof{Gojg ug{ shf{ h:tf shf{ ;'ljwfx? cfˆgf] k}mlnbf] j[xt\
;xljQLos/0fsf] cjwf/0ff cGtu{t shf{ k|jfx ul/Psf] zfvf ;~hfnsf] pkof]u u/L k|bfg ub}{ cfPsf] 5 .
5 . ;xljQLos/0f cGtu{t cu'jf a}+s eO{ cfufdL a}+sn] ljleGg l8lh6n dfWodaf6 klg shf{ ;'ljwf
lbgx?df ;d]t yk nufgL ug]{ u/fpg] tkm{ o; a}+s dfu ug]{ ;DaGwL ;]jf ;j{;fwf/0fnfO{ lbb}+ cfPsf] 5 .
cu|;/ /x]sf] 5 . ;f]xL p2]Zo adf]lhd a}+sn] ;+:yfut zfvf/lxt a}+lsË ;]jfsf] :yfkgf / lj:tf/df l;4fy{
shf{ ljefu u7g u/L ;xljQLos/0f shf{ tyf shf{ a}+s cu|0fL a}+ssf] ?kdf /x]sf] 5 . lj=;= @)^& ;fndf
l;G8Ls];g dfkm{t shf{ nufgL ub}{ cfO/x]sf] 5 . b}n]vaf6 z'? u/L xfn;Dd a}+ssf] s'n zfvf/lxt a}+lsË
o;}u/L 7'nf :t/sf kl/of]hgfx?, u}/;/sf/L tyf ;~hfn !!$ k'u]sf] 5 . zfvf/lxt a}+lsË ;]jf dfkm{t
;/sf/L :f+:yfgx?sf] ljQLo cfjZostfx? h:t} 6«]h/L u|fxsx?n] /sd hDdf ug]{, /sd lemSg], sf]if :yfgfGt/0f
Joj:yfkg, j}b]lzs d'b|f tyf ;DklQ bfloTj Joj:yfkg ug]{, lan e'QmfgL, 6kck, l/rfh{ sf8{sf] vl/b, j[4 eQf
nufotsf cGo cTofw'lgs a}+lsË ;'ljwfx? 6«]h/L ljefu e'QmfgL, Psn dlxnf, ckfË eQf cflb h:tf pkof]uL ;]jf
dfkm{t kl/k'lt{ ug]{ ul/Psf] 5 . tyf a}+sn] k|bfg ug]{ cGo ;]jfx? cfˆg} ufpF7fpFdf k|fKt
sf]le8 ;+qmd0faf6 u|:t ;fgf tyf demf}nf Joj;fo ug{ ;Sg'x'g]5 . afof]d]l6«s, zfvf /lxt sf8{ k|ljlwaf6
pTyfgsf nflu a}+sn] ;x'lnot Aofhb/df ;/n tyf ;+rfng x'g] of] ;]jf ;'/lIft / e/kbf]{ /x]sf] 5 . @)&*
;xh k|lqmofaf6 shf{ k|jfx u/]sf] 5 . Af}+sn] s[lif If]q cfiff9 d;fGt;Dd zfvf /lxt a}lsË ;]jfdf cfj4 x'g]
k|j4{gsf nflu æl;4fy{ Joj;flos s[lif tyf kz'kG5L u|fxsx?sf] ;+Vof s'n %!,)%# k'u]sf] 5 .
shf{Æ h:tf ;/n Pj+ k|efjsf/L shf{ ;'ljwf sfof{Gjogdf o;}u/L g]kfn ;/sf/, cy{ dGqfno / hd{g ;/sf/sf]
NofPsf] 5 . dlxnfx?sf] Joj;flos ?kdf pTyfg tYff ;dGjo Pj+ hd{g ljQLo ljsf; lgudsf] ;xof]udf
13
g]kfn ;/sf/sf] tkm{af6 g]kfn /fi6« a}+s dfkm{t l;¢fy{ /0fgLlts ?kdf bL3{sfnLg kmfO{bfsf b[li6n] nufgL
a}+s / hd{g ;/sf/sf] tkm{af6 s]= Pkm= 8An' 8]enkd]G6 ljljwLs/0f cGtu{t a}+sn] ljleGg If]qdf ;+:yfks
a}+såf/f sfof{Gjog ug]{ u/L g]kfnsf] u|fdL0f tyf z]o/wgLsf ?kdf ;d]t nufgL ub}{ cfPsf] 5 . a}+sn]
cw{zx/L If]qsf] lbuf] cfly{s ljsf;sf nflu n3' tyf ;+:yfkssf] ?kdf l/nfoG; nfOkm OG:of]/]G; sDkgL
;fgf Joj;foLx?nfO{ k|ToIf shf{ ;'ljwf / tflnd, lnld6]8df ?= @^ s/f]8 $) nfv ?k}+of tyf l;4fy{
k/fdz{ nufot cfjZos k|fljlws ;]jfx? k|bfg OG:of]/]G; sDkgL lnld6]8df ?= * s/f]8 $ nfv #@
ug{sf] nflu Sustainable Economic Development in xhf/ @ ;o !# ?k}+of nufgL u/]sf] 5 . ;f] nufgL pQm
Rural and Semi-Urban Areas (SEDRA-II) gfds kl/of] ;+:yfx?sf] @)&* cfiff9 d;fGtsf] r'Qmf kF"hLsf] qmdzM
hgf ;dLIff jif{df ;Demf}tf eO{ sfof{Gjogdf cfPsf] 5 . !@=%& k|ltzt tyf !% k|ltzt xf] . To:t}, o; a}+ssf]
;xfos sDkgLsf] ?kdf /x]sf] l;4fy{ Soflk6n lnld6]8df
o;}u/L, g]kfn ;/sf/n] o'jf tyf dlxnf ju{x?sf]
a}+ssf] %! k|ltzt nufgL /x]sf] 5, pQm sDkgLsf] xfnsf]
pBdzLntf tyf :j/f]huf/sf] nflu pRr k|fyldstfsf
r'Qmf k'FhL ?= @) s/f]8 /x]sf] 5 . o;}u/L a}+sn] g]kfn
;fy nfu" u/]sf] ;x'lnotk"0f{ shf{sf nflu Aofh
On]S6«f]lgs k]d]G6 l;:6d lnld6]8, shf{ ;'/If0f s]Gb|,
cg'bfg ;DaGwL PsLs[t sfo{ljlw cg';f/ a}+sn] æl;4fy{
g]kfn lSnol/Ë xfp; lnld6]8, g]zgn a}+lsË OG:6LRo'6
pRr / k|fljlws tyf Joj;flos lzIff shf{Æ, æl;4fy{
h:tf Joj;flos ;+:yfx?df ;d]t nufgL u/]sf] 5 .
blnt ;d'bfo Joj;fo ljsf; shf{Æ, æl;4fy{ lzlIft
o;/L ul/Psf] nufgLaf6 Shareholder Value j[l4 x'g]
o'jf :j/f]huf/ shf{Æ, æl;4fy{ j}b]lzs /f]huf/ shf{Æ,
a}+ssf] ljZjf; /x]sf] 5 .
æl;4fy{ e'sDk kLl8t cfjf; lgdf{0f shf{Æ / æl;4fy{
o'jf :j/f]huf/ shf{Æ ;]jfx? k|bfg ub}{ cfO{/x]sf] 5 . -ª_ s'n ;DklQ
;dLIff cjlw ;Dddf ;x'lnotk"0f{ shf{ cGtu{t a}+sn] ;dLIff cjlwdf a+}ssf] s'n ;DklQ ?= !&)=%* ca{af6
s'n !,(&% 3/kl/jf/nfO{ sl/a ?= % ca{ &@ s/f]8 shf{ j[l4 eO{ ?= @@*=($ ca{ k'u]sf] 5, h'g ut cf=j=sf]]
k|bfg ul/;s]sf] 5 . t'ngfdf sl/a #$=@! k|ltztsf] j[l4 xf] .
-r_ v'b Aofh cfDbfgL

-3_ nufgL ;dLIff cjlwdf a+}ssf] s'n Aofh cfDbfgL ?= !%=$#
a}+ssf] Joj;fo ljljwLs/0f ug]{ qmddf a}+sn] z'?b]lv ca{af6 ;+s'rg eO{ ?= !$=(% ca{ k'u]sf] 5, h'g ut
g} ljleGg nufgLsf cj;/x?sf] ;b'kof]u ub}{ cfo cf=j=sf] t'ngfdf sl/a #=!# k|ltztn] sd xf] . To:t}
cfh{g ub}{ cfO{/x]sf] 5 . ;dLIff cjlwdf a+}ssf] nufgL ;dLIff cjlwdf a}+ssf] Aofh vr{ ?= (=*^ ca{af6
?= @#=&& ca{af6 j[l4 eO{ ?= $%=!* ca{ k'u]sf] 5, ;+s'rg eO{ sl/a ?= (=$$ ca{ k'u]sf] 5 . o;/L ;dLIff
h'g ut cf=j= sf] t'ngfdf sl/a ()=!! k|ltztsf] j[l4 cjlwdf v'b Aofh cfDbfgL ?= %=%& ca{af6 ;+s'rg eO{
xf] . a+}sn] cfˆgf] lgIf]k tyf nufgLsf] plrt Joj:yfkgsf ?= %=%! ca{ k'u]sf] 5, h'g ut cf=j=sf] t'ngfdf !=!%
nflu yk gfkmfd"ns If]qsf] klxrfg u/L cfˆgf] nufgL k|ltztn] sd xf] . cf}ift Aofhb/ cGt/ -Spread Rate_
a9fpg] /0fgLlt cjnDag u/]sf] 5 . pQm /0fgLlt @)&& c;f/ d;fGt;Dddf $=$) k|ltzt leq sfod
cg';f/ a+}ssf] nufgLsf] bfo/f km/flsnf] eO{ hf]lvd ug'{kg]{df ;f] cg';f/ sfod ul/Psf]]n] a}+ssf] Aofhb/
sd x'g] tyf d'gfkmfdf ;d]t ck]lIft j[l4 x'g] ljZjf; cGt/df sdL x'Fbf v'b Aofh cfDbfgLdf ;+s'rg cfPsf]
lnOPsf] 5 . xf] .
14
-5_ ;+rfng d'gfkmf / v'b gfkmf
;dLIff cjlwdf a+}ssf] ;+rfng d'gfkmf ?= #=!& ca{af6
j[l4 eO{ ?= $=!& ca{ k'u]sf] 5, h'g ut cf=j=sf] t'ngfdf
#!=%$ k|ltztsf] j[l4 xf] . o;}u/L, ;dLIff cjlwdf
a+}ssf] v'b gfkmf ?= @=!$ ca{af6 j[l4 eO{ ?= @=*% ca{
k'u]sf] 5, h'g ut cf=j=sf]] t'ngfdf ##=!* k|ltztsf]
j[l4 xf] .
?= s/f]8df
417
328
;/sf/L /fh:jdf of]ubfg
317 ?= s/f]8df
273 285 -`_ k|lt z]o/ cfDbfgL 213
202
205 226 214 194
190 ;dLIff cjlwdf 162a}+ssf] k|lt z]o/ cfDbfgL ?= @^=)$
140 /x]sf] 5, h'g ut cf=j= df ?= !(=%% lyof] . of] ut
105
cf=j=sf] t'ngfdf ##=!* k|ltztsf] j[l4 xf] .
-6_ ;DklQsf] u'0f:t/
2073/74 2074/75 2075/76 2076/77 2077/78
;+rfng d'gfkmf v'b gfkmf ;dLIff cjlwdf a+}ssf] lgis[o shf{÷s'n shf{ cg'kft
!=)) k|ltzt @)&$÷&%
@)&#÷&$ /x]sf] 5, h'@)&%÷&^
g ut cf=j= df !=#*@)&&÷&*
@)&^÷&& k|ltzt
-h_ ljt/0f of]Uo d'gfkmf /x]sf] lyof] . lgis[o shf{ jfkt kof{Kt dfqfdf hf]lvd
Joj:yf ug'{sf ;fy} lgis[o shf{ c;'nLsf] nflu a}+sn]
cfly{s jif{ @)&&÷&* df ?= @,*%,$*,@*,#$# v'b gfkmf ;lqmo ?kdf sfo{ ul//x]sf] 5 . cfufdL lbgdf klg
ePsf]df a+}s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] a}+ssf] lgis[o shf{ 36fpg] sfo{ lg/Gt/ /xg]5 .
bkmf $$ adf]lhd v'b gfkmfsf];DklQsf] @) k|ltzt cyf{t ?=
u'0f:t/ 1.38%
%&,)(,^%,^^( ;fwf/0f hu]8f sf]ifdf 5'6\ofOPsf] 186.115 .
1.30%
o;sf] cltl/Qm g]kfn /fi6« a+}ssf] lgb]{zg adf]lhd 1.09%
o; cf=j= df a+}sn] cfˆgf] v'b gfkmfsf] ! k|ltzt 1.00%
/sd ?= @,*%,$*,@*# ;+169.12 :yfut ;fdflhs pQ/bfloTj 0.75%

167.74
sf]ifdf 5'6\ofPsf] 5 . a}+sn] hf/L 163.58
u/]sf] C0fkq lkmtf{
161.89
ug{sf] lglDt k"FhLlkmtf{ hu]8f sf]ifdf ?= $^,(),#&,)^(
5'6\ofPsf] 5 . ;fy}, g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd g}
a}+sn] ljleGg sf]ifx?df v'b gfkmfaf6 ?= @,^*,(),$*)
5'6\ofPsf] 5 . a}+sn] g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd 2073/74 2074/75 2075/76 2076/77 2077/78
lgodgsf/L
2073/74
sf]2074/75
ifdf k|rlnt lgodfg';2076/77
2075/76
f/ ?= #,@!,)!,)@#
2077/78
ljlgof]hg u/]sf] 5 . a}+sn] lgis[
ut ocfly{
shf{sk|ljif{
tzt sf] ;+lrt
gfkmf ?= *,!#,$@,(*! / o; jif{sf] cGTodf sfod
ePsf] ljt/0f of]Uo d'gfkmf ?= !,&@,&@,*%,*!( ;d]t
ul/ s'n ljt/0f of]Uo d'gfkmf ?= !,*),*^,@*,*)) af6
gub nfef+z tyf af]g; z]o/ ljTf/0f Ufg]{ k|:Tffj Uf/]sf]
;lqmo shf{
5. 99.00% cf=j= 2077/78
lgis[o shf{
1.00%
-em_ g]6 jy{ k|lt z]o/
;dLIff cjlwdf a+}ssf] g]6jy{ k|lt z]o/ ?= !*^=!!
/x]sf] 5, h'g ut cf=j=df ?= !^#=%* lyof] . of] ut
cf=j=sf] t'ngfdf !#=&& k|ltztsf] j[l4 xf] .
15
-7_ shf{ ckn]vg Joj:yf a}+sn] ldnfPsf] 5 . Pl6Pdaf6 x'g] sf/f]af/sf]
a}+sn] ut cf=j=df ?= #,(@,!*,(&& a/fa/sf] shf{ n]vfÍg r':t b'?:t /fVg sf/f]af/sf] lx;fa ldnfg
ckn]vg u/]sf]df ;dLIff cjlwdf s'n ?= @$,^&( ug{sf] nflu Pl6Pd l/slG;lnP;g l;:6d a}+sn] k|of]udf
a/fa/sf] shf{ ckn]vg u/]sf] 5 . a}+sn] ckn]lvt shf{ NofPsf] 5 .
c;'nL k|lqmofnfO{ lg/Gt/ rfn' /fv]sf] 5 . o;}u/L ljB'tLo sf/f]af/x?nfO{ k|f]T;fxg ug{ ;dLIff
cjlwdf a}+sn] kmf]g k] ;Fusf] ;xsfo{df :df6{ 6]n/ ;]jf
-8_ z]o/ ;+/rgf
;+rfngdf NofPsf] 5 . :df6{ 6]n/sf] dfWodaf6 So"cf/
o; a}+ssf] s'n r'Qmf k"FhLdf %! k|ltzt ;+:yfks sf]8 :Sofg ul/ u|fxsn] r]s lagf cfˆgf] vftfaf6 ;lhn}
z]o/wgLx?sf] lx:;f /x]sf] 5 eg] $( k|ltzt ;j{;fwf/0f gub k|fKt ug{] Joj:yf ldnfPsf] 5 . cGt/f{li6«o e'QmfgL
z]o/wgLx?sf] lx:;f /x]sf] 5 . ;dLIff cjlwsf] cfiff9 ;+hfn;Fu PsLs/0f ug]{ l;nl;nfdf rLgsf] VoftL k|fKt
d;fGt ;Dddf a}+ssf ;+:yfks z]o/wgLx?sf] ;+Vof @^& Wechat Pay ;Fu l;:6d OlG6u|];g u/L l;4fy{ a}+ssf
hgf / ;j{;fwf/0f z]o/wgLx?sf] ;+Vof %#,$)^ /x]sf]df dr]{G6x?n] Wechat Pay af6 j:t' tyf ;]jf vl/b ubf{
rfn' cf=j= sf] cflZjg d;fGt ;Dddf a}+ssf ;+:yfks ;lhn} e'QmfgL kfpg] Joj:yf ul/Psf] 5 .
z]o/wgLx?sf] ;+Vof @^& hgf /x]sf] 5 eg] ;j{;fwf/0f
o;}u/L u|fxsx?nfO{ j}slNks dfWodaf6 e'QmfgL ug{sf]
z]o/wgLx?sf] ;+Vof %(,@($ /x]sf] 5 .
nflu ljBdfg l;4fy{ a}+ssf] df]afOn a}+lsË k|0ffnLdf
-9_ sf8{ tyf k|ljlwdf cfwfl/t ;]jfx? sg]S6 cfO=lk=P;= OlG6u|];g u/L sg]S6 cfO=lk=P;=
a}+sn] sf8{ tyf cGo ljB'tLo j}slNks dfWod af6 Go"gtd z'Nsdf e'QmfgL tyf /sdfGt/ ug]{ Joj:yf
-Alternative Delivery Channel_ af6 u|fxsx?nfO{ ldnfOPsf] 5 . o:t} df]afOn a}+lsËsf] dfWodaf6
ljleGg k|sf/sf ;]jf ;'ljwfx? k|bfg ub}{ cfO/x]sf] u|fxs :j+on] d'2tL vftf vf]Ng] ;]jfsf] z'?jft ul/Psf]
5 . sf]/f]gf dxfdf/Lsf] sf/0fn] ubf{ o:tf dfWod dfkm{t 5 . ;dLIff cjlwdf a}+sn] gful/s PlKns]zg ;Fusf]
k|bfg ul/g] ;]jf ;'ljwfx?sf] sf/f]af/df pNn]Vo j[l4 x'g ;xsfo{df lagf s'g} emGem6 3/d} al; l;4fy{ a}+sdf
uPsf] 5 . ut cf=j= @)&^÷&& df ljB'tLo j}slNks vftf vf]Ng ;Sg] Joj:yf ;+rfngdf NofPsf] 5 . a}+sn]
dfWodaf6 %! k|ltzt sf/f]af/ ePsf]df $( k|ltzt u|fxsx?nfO{ ljB'tLo dfWodaf6 sf/f]af/ ug{ k|f]T;flxt
sf/f]af/ k/Dk/fut dfWodåf/f ePsf] lyof] . ;dLIff ug{ tyf lgis[o sf8{jfxsx?nfO{ Pl6Pd sf/f]af/ dfq
cjlwdf ljB'tLo j}slNks dfWodaf6 x'g] sf/f]af/df geO POS tyf cgnfOg sf/f]af/ ug{ k|f]T;flxt ug{
pNn]Vo j[l4 eO{ %( k|ltzt x'g k'u]sf] 5 eg] k/Dk/fut ljleGg Sof; Aofs ckm/x? ;+rfng u/]sf] lyof] .
dfWodåf/f x'g] sf/f]af/ $! k|ltztdf l;ldt ePsf] o;}u/L a}+sn] b/fh;Fusf] ;xsfo{df l;4fy{ ;'k/ ;G8],
5 . a9\bf] ljB'tLo sf/f]af/, ;"rgf k|ljlwsf] a9\bf] k|of]u
l;4fy{ kmfpG8];g 8] SofDk]g, uf] km/ sf8{\; SofDk]g,
tyf ljQLo hfn;fhLsf] lgoGq0fnfO{ dWogh/ ub}{ a}+sn]
ljleGg dfWodaf6 u|fxsx?nfO{ ;'/IffTds pkfox? a}+s :df6{ PS6Le]zg SofDk]g, So"cf/ dr]{G6 OG/f]nd]G6
;'emfpFb} cfO/x]sf] 5 . o;}u/L, ljQLo hfn;fhLsf] P08 PS6Le]zg SofDk]g h:tf ljleGg SofDk]gx?
lgoGq0f, ;"rgf k|ljlw / tYofÍsf] ;'/Iff Joj:yfkg, ;kmntfk"j{s ;+rfng u/]sf] lyof] .
xf8{j]o/, g]6js{ / l;:6d ;ˆ6j]o/sf] plrt Joj:yfkg -0f_ ;"rgf k|ljlwsf If]qdf ul/Psf sfo{x?
ug{ a}+s ;kmn ePsf] 5 . jt{dfg cj:yfdf cBfjlws Pj+ ;'/lIft ;"rgf k|ljlwsf]
;dLIff cjlwdf a}+sn] sG6\ofS6n]; sf8{ hf/L u/L ljsf; lagf cfw'lgs tyf e/kbf]{ a}+lsË ;]jfsf] sNkgf
?= @,))) ;Ddsf] sf/f]af/df lkgsf] k|of]u gu/L 6\ofk ug{ ;lsb}g . u|fxsx?sf] kl/jlt{t k|fyldstfsf sf/0f
P08 k] dfWodaf6 e'QmfgL ug{ ;Sg] Joj:yf ldnfPsf] k|ljlwsf gjLgtd\ cfljisf/n] a}+lsË If]q ?kfGtl/t
5 . h;n] ubf{ sf]le8–!( sf] dxfdf/Ldf Ps csf{sf] eO/x]sf] 5 . k|ljlwd'vL g]kfnL ;dfhsf] cfsf+Iff cg'?k
;Dks{df gcfO{ l56f] 5l/tf] ;lhn} e'QmfgL ug]{ ;'ljwf a}+lsË If]qsf] ?k/]vf kl/jlt{t x'Fb} uO/x]sf] 5 . ;"rgf
ldNg]5 . u|fxsx?sf] ;'ljwfnfO{ dWogh/ ub{} a}+sn] k|ljlwsf] ljsf;sf] o'udf a}+sn] cfˆgf u|fxsx?nfO{
;dLIff cjlwdf lu|g lkg ;]jf ;+rfngdf NofPsf] 5 . a}+lsË ;]jf k|bfg ug{ lg/Gt/ ?kdf cfˆgf] ;"rgf k|0ffnLsf]
h;n] ubf{ sf8{jfxsx?n] cfˆgf] sf8{ k|yd k6s :t/f]GgtL ub}{ pRr:t/Lo k|ljlwx? cjnDag ub}{ cfPsf]
Pl6Pddf k|of]u ubf{ cfˆgf] /lhi68{ df]afOn gDa/df jfg 5 . clxn]sf] cj:yfdf ;"rgf k|ljlwsf] b'|tt/ ljsf;n]
6fOd kf;j8{ -OTP_ k|fKt u/L cfˆgf] lkg cfkm} l;h{gf a}+lsË If]qdf cl;dLt ;Defjgfx? l;h{gf ug'{sf ;fy}
ug{ ;Sg]5g . ;dLIff cjlwdf u|fxsn] 3/d} a;L 8]la6 o;sf] ;'/Iffsf] ljifo cToGt} r'gf}tLk"0f{ aGb} uO{/x]sf]
sf8{ tyf qm]l86 sf8{ cgnfOg dfkm{t cfj]bg ug{ ;Sg] 5.
16
;"rgf k|ljlwaf6 x'g ;Sg] hf]lvdsf] Go"gLs/0f ug{sf] u|fxsn] a}+ssf] j]a;fO6, kmf]g, Rof6, ;fdflhs ;+hfn
nflu ;kmn ;"rgf k|ljlw /0fgLlt, ;"rgf k|ljlw gLlt dfkm{t lh1f;f, u'gf;f] tyf ;]jf cg'/f]w bflvn ug]{, ;fy}
tyf sfo{ljlw / ;f] sfo{ljlwsf] Jojl:yt ;+rfng u|fxs a}+sdf pkl:yt geO{ ;f]em} a}+lsË ;]jf, ;'ljwf lng
cfjZos kg]{ tYo k|lt a}+s rgfvf] eO{ ;f]lx cg'?ksf] ;Sg] Joj:yf ul/Psf] 5 .
sfo{ /0fgLlt lnPsf] 5 . a}+sn] ;"rgf k|0ffnLdf cfwfl/t -t_ zfvf ;~hfndf j[l4
;]jfx?df x'g ;Sg] ;'/Iff hf] lgis[
lvdo shf{ k|ltzt
lgoGq0f ug{sf] nflu
pRr:t/sf] ;"rgf k|ljlw tyf ;'/Iff k|0ffnLsf] k|of]u a}+sn] cfˆgf] sfo{If]q lj:tf/ ug{] qmdnfO{ lg/Gt/tf lbFb}
ul//x]sf] 5, h;n] u|fxsx?sf] uf]klgotf, ;'/Iff / cfPsf] 5 . b]zsf ;a} e]usf ;a} tx / tKsfsf hgtfsf]
tYof+ssf] ljZj;gLotf nufotsf ljifox? ;Daf]wg nflu cTofw'lgs a}+lsË ;]jfsf] kx'Fr lj:tf/ ub}{ ;a}
ub{5 . ;dLIff cjlwdf a}+sn] bL3{sfnLg tyf cNksfnLg g]kfnLx?dfem a}+lsË kx'Fr k'¥ofpg o; a}+sn] u|fdL0f
;lqmo shf{
;"rgf k|ljlw gLltx? th'{df u/L sfof{Gjogdf NofPsf] e]udf ;d]t zfvf ;~hfn
99.00%
lj:tf/ u/]sf] lgis[
cf=j= 2077/78
5 o .shf{o;}sf]
lg/Gt/tf :j?k a}+sn] ut cf=j= df sf7df8f} 1.00%
+ pkTosf
5 . ;fy}, ;"rgf k|ljlwsf] k|of]uaf6 sfo{bIftf clej[l¢sf
;fy} ;]jf k|jfxnfO{ ;/n / k|efjsf/L agfOPsf] 5 . leq sf7df8f}+sf] ltgr'nL, nlntk'/sf] hfjfnfv]n tyf
sf7df8f}+ pkTosf aflx/ slknj:t'sf] tf}lnxjfdf gofF
a}+ssf] ;"rgf k|ljlw k|0ffnLdf /x]sf] sdL sdhf]/Lx? zfvfx? lj:tf/ u/L s'n # j6f gofF zfvfx? :yfkgf
klxNofO{, g]kfn /fi6« a}+ssf] lgb]{Zfg cg';f/ ;"rgf k|ljlw u/L s'n !*( j6f zfvfx? -# j6f PS;6]G;g sfpG6/
;DaGwdf cfsl:ds 36gf ;xfotf ;d'x -Incident ;lxt_ af6 Joj;fo ;~rfng ul//x]sf] 5 . g]kfnsf]
Response Team_ u7g u/L kl/rfng ul/Psf] 5 . ;fy}, && j6f lhNnfx? dWo] %$ lhNnfx?df cfˆgf] pkl:ylt
;"rgf k|ljlwsf] n]vfk/LIf0f -Information System Audit_ hgfpFb} a}+sn] @)* Pl6Pd, !!$ zfvf/lxt a}+lsË
ug]{ sfo{nfO{ lg/Gt/tf lbOPsf]] 5 . ;"rgf k|ljlwsf ;]jf s]Gb|, OG6/g]6 a}+lsË, df]afOn a}+lsË nufotsf
ef}lts k"jf{wf/ / ;'/Iffsf nflu ljB'tLo dfWodaf6 dfWodaf6 cfˆgf u|fxsx?nfO{ lj:tfl/t ;]jfx? pknAw
k|of]u x'g] cfGtl/s / afXo sf/f]af/ k|efjsf/L ?kdf u/fpFb} cfPsf] 5 .
sfof{Gjog ug{ pRr k|ljlwdf cfwfl/t xf8{j]o/
zfvf ;+hfn 186 189 189
:t/f]Gglt, ;ˆ6j]o/ :t/f]Gglt tyf ;'/Iff clej[l¢sf]
159
sfo{ ul/Psf] 5 .
o;}u/L a}+sn] :jrflnt tyf l8lh6fOh]zg -Digitization_ 121
k|lqmofdf cfwfl/t l8lh6n ;]jf k|bfg ug]{ ;Gbe{df
gofF j]a;fO6 ;~rfngdf NofPsf] 5 . cgnfO{g k|lqmof
72
;xh Pj+ ;'/lIft ?kdf sf/f]af/ ug{sf nflu Easy
Bank ;+rfng ul/Psf]] 5 h;df cgnfO{gd} vftf
vf]Ng, gful/s Pk cgnfO{g vftf vf]Ng, sf8{ ;]jf
cg'/f]w Pj+ gjLs/0f tyf l8Dof6 ;DaGwL ;]jfx? pknAw
u/fOPsf] 5 . u|fxsn] 8]la6 sf8{, qm]l86 sf8{ jf r]s
@)&#÷&$ @)&$÷&% @)&%÷&^ @)&^÷&& @)&&÷&* @)&&÷&*
;fydf gx'Fbf klg ;f]em} df]afOn a}+lsË dfkm{t QR sf]8 -d+l;/_
:Sofg u/L e'QmfgL kfpg] :df6{ 6]n/sf] Joj:yf u/L ;/n
/ ;xh a}+lsË ;]jf cl3 a9fpg'sf ;fy} df]afOn a}+lsË -y_ ljk|]if0f ;]jf -P;laPn /]ld6 ;]jf_
:t/f]Gglt ul/Psf] 5 . xfn ef}lts ?kdf /x]sf dfgj
a}+sn] cfˆgf] ;]jf lj:tf/ Pj+ ljljwLs/0f ub}{ hfg]
;+;fwg ljefusf clen]vx? ljB'tLo ?kdf clen]v u/L
/0fgLlt cg'?k cfGtl/s Pj+ afXo ?kdf /sd k|fKt
Jojl:yt ug{] / sfo{ ;Dkfbg d"Nof+sg ;DaGwL ;ˆ6j]o/
ug{ jf k7fpgsf nflu cfˆg} æP;lAfPn /]ld6Æ dfkm{t
:t/f]Ggltsf] sfo{ ;DkGg ul/Psf] 5 .
;/n tyf ;'/lIft ?kdf cfˆgf u|fxsx?nfO{ ;]jf
o;}u/L, a}+s / u|fxsaLrsf] ;DaGwnfO{ k|efjsf/L lbO{/fv]sf] 5 . a}+sn] xfn;DDf &,))) eGbf a9L e'QmfgL
agfpg tyf a}+sn] k|bfg ub}{ cfPsf ;]jfx?nfO{ Jojl:yt s]G›sf k|ltlglw / pk–k|ltlglw dfkm{t ;]jf k|bfg ub}{
ub}{ To;sf] lqmofsnfknfO{ PsLs[t ?kdf Joj:yfkg cfPsf] 5 . a}+sn] stf/, hfkfg, dn]lzof, cf]dfg, ;+o'Qm
ug{] u/L a}+sn] u|fxs ;]jf s]Gb|nfO{ lg/Gt/tf lbPsf] c/a Old/]6\;, blIf0f sf]l/of, s'j]t, ci6«]lnof, o'/f]k /
5 . u|fxs ;]jf s]Gb|åf/f a}+ssf] u|fxs ;]jf k|lqmof yk cd]l/sfdf :yfgLo k|ltlglw tf]sL ljk|]if0fsf] sfo{ ub}{
k|efjsf/L x'g] / æ;DaGw ;w+}e/LnfO{Æ eGg] a}+ssf] d"n cfPsf] 5 . a}+sn] j}b]lzs /f]huf/Ldf uPsf g]kfnL
dGq ;fsf/ x'Fb} hfg] ljZjf; lnOPsf] 5 . ;f] cGtu{t bfh'efO{ tyf lbbL alxgLx?nfO{ nlIft ul/ z"Go
17
df}Hbftdf vftf vf]Ng ldNg] cfsif{s Aofhb/ ;lxtsf] Af}+sn] gjLgtd\ tyf lbuf] k4lt dfkm{t ;fgf tyf
æl;4fy{ /]ld6 vftfÆ ;~rfngdf NofPsf] 5 . pQm art demf}nf pBf]ux?sf] ljQLo cfjZostf ljz]ifu/L dWod
vftfdf a}+s :df6{, OG6/g]6 a}+lsË, Pl6Pd, l8Dof6 tyf :t/sf] nufgLsf] cfjZostf k/]sf t/ k/Dk/fut a}+lsË
l;–cf:jf nufotsf ;'ljwf ;d]t k|bfg ul/Psf] 5 . ;+oGqx?af6 C0f k|fKt ug{ ;Sg] cj:yfdf g/x]sf
#= rfn" jif{sf] xfn;Ddsf] pknlAw / eljiodf ug'{ æMissing MiddleÆ Joj;fox?sf] cfjZostfnfO{ ;Daf]wg
ug]{ nIo lnPsf] 5 . Af}+sn] lgDg tyf dWod cfo ePsf
kg]{ sfo{x?sf] ;DaGwdf ;~rfns ;ldltsf] wf/0ff
u|fxsx?sf] ljQLo cfjZostf k"/f ug{ tyf pBdzLntf
-s_ lgIf]k kl/rfng ;DaGwL ;]jfx? k|j4{g ug{ ;xhLs/0f ug]{ nIo lnPsf] 5 . o;sf nflu
a}+sn] cfˆgf u|fxsx?sf] Rffxgf tyf dfunfO{ dWogh/ Af}+sn]] cfˆgf] k}mlnbf] zfvf ;~hfnsf] j[xt\ pkof]u
ub}{ cfˆgf ;]jf ;'ljwfnfO{ r':t b'?:t /fVb} ;/n P+j u/L b]ze/ n3' tyf ;fgf Joj;fox?nfO{ cg's"n
;xh 9Ëaf6 a}+lsË ;]jf k''¥ofpFb} cfPsf] 5 . ljBdfg x'g]u/L cfˆgf] Joj;fo 9fFrfnfO{ k'gM;+/rgf u/]sf] /
c;fwf/0f kl/l:yltnfO{ Wofgdf /fVb} u|fxsx? a}+sdf ;]jf tyf ;]jf k|jfx ;+oGqnfO{ yk r':t b'?:t agfPsf]]
ef}lts ?kdf pkl:yt geO{ cgnfOg dfkm{t cfˆgf] 5 . Af}+sn] cfkm'nfO{ ;fgf tyf demf}nf Joj;foLsf
/f]hfOsf] vftf vf]Ng ;Sg] k|ljlwnfO{ lg/Gt/tf lbb}+ nflu k|yd /f]hfO{sf] a}+ssf] ?kdf :yfkgf ug]{ nIo
cfPsf] 5 . lnPsf] 5 .
;du|df a}+sn] cfˆgf u|fxs dxfg'efjsf] Rffxgf cg'?k o;}u/L a}+sn] rfn' cf=j= b]lv ;x'lnotk"0f{ shf{ cGtu{t
gjLgtd tyf u'0f:t/Lo ;]jf k|bfg ug{ tTk/ /x]sf] æl;¢fy{ k|fljlws tyf Joj;flos tflnd shf{Æ tyf
5 . u|fxssf JolQmut tyf Joj;flos cfjZostfnfO{ æl;4fy{ o'jf :j/f]huf/ shf{Æ k|bfg ul//x]sf] 5 . o;
cu|k+lQmdf /fVb} a}+sn] ljleGg d'2tL lgIf]k of]hgfx? ;x'lnotk"0f{ shf{ cGtu{t ut cf=j=sf] cfiff9 d;fGt;Dd
klg ;+rfng ub}{ cfPsf] 5 . eljiodf klg ;]jfd"ns a}+sn] s'n !,(&% 3/kl/jf/nfO{ sl/a @ ca{ $! s/f]8
tyf u|fxsd}qL cfsif{s lgIf]k of]hgfx? lj:tf/ ub}{ hfg] shf{ k|bfg ul/;s]sf] 5 . o;}u/L ljZjJofkL dxfdf/Lsf]
a}+ssf] /0fgLlt /x]sf] 5 . ?kdf km}lnPsf] sf]le8–!( n] ko{6g, oftfoft, s[lif,
pTkfbg tyf ;]jf If]qdf kf/]sf] k|lts"n k|efjnfO{
-v_ shf{ ;]jf lj:tf/ Go"gLs/0f ub}{ pTkfbg tyf /f]huf/L clej[l4 ug{ u08sL
a}+sn] :f+:yfut u|fxsx?nfO{ cGt/f{li6«o :t/sf] ;'ljwf lbg k|b]zsf pBdL tyf Joj;foLx?nfO{ Joj;fo hLjg
tyf r':t b'?:t Kf|efjsf/L ;]jf pknJw u/fpg k|lttkq /Iff shf{ k|bfg eO/x]sf] 5 . o;/L a}+sn] ut cf=j=sf]
tyf a}+s hdfgt nufotsf ;]jfx?nfO{ ;]G6«n 6]«8 cfiff9 d;fGt;Dd n3' tyf ljkGg ju{ shf{ cGtu{t
ck/]zg ljefu u7g u/L ;f]xL ljefu dfkm{t ljlzi6Ls[t ljleGg shf{ zLif{sdf k|ToIf ?kdf %( lhNnfsf !##
;]jf k|bfg ub}{ cfPsf] 5 . pBf]u tyf Joj;fox?sf] zfvfx?Aff6 s'n !$,(@* 3/kl/jf/nfO{ ;]jf k|bfg
Osf] l;:6d cGtu{t /x]sf d'No >[+vnf -Value Chain_ ul/;s]sf] 5 .
df ;dflxt ;Dk"0f{ cjojx?sf] ljQLo tyf Joj;flos o;}u/L ljut s]xL jif{b]lv a}+sn] cfˆgf] ;]jf ljs6,
cfjZostfx? klxrfg ul/ ljQLo ;dfj]lztf clej[l¢ b'u{d, u|fdL0f Pj+ zx/f]Gd'v e]usf a}+lsË ;]jfsf] kx'Fr
ug{, cTofw'lgs a}+lsË k|ljlwsf] k|of]u u/L Joj;flos gk'u]sf If]qdf cfˆgf] zfvf lj:tf/nfO{ k|fyldstf lbb+}
sf/f]af/df cGtlg{lxt nfe clej[l¢ tyf nfut Go"gLs/0f cfPsf]df To:tf] If]qdf km/s vfnsf] a}+lsË ;]jfsf]
u/fO{ ;f] d'No >[+vnfdf cfj¢ ;Dk"0f{ kIfx?nfO{ cfjZostf kg]{ ePsfn] a}+sn] cfˆgf] ljBdfg shf{
cfjZos a+}lsË ;'ljwfx? k|bfg ug{sf lgldQ cfjZos k|jfx ;DaGwL k|lqmofnfO{ cfjZos k'g/fjnf]sg u/L
k|ljlwx? ljsf;sf] r/0fdf /x]sf] 5 . cfk"lt{ >[vnf To:tf] ju{nfO{ Wofgdf /fvL ;]jfx? k|bfg ub}{ cfPsf]
nufgL -Supply Chain Financing_, Channel Financing 5 . xfn g]kfn ;/sf/sf] k|fyldstf cg';f/ s[lif
nufot Factoring and Reverse Factoring h:tf If]q, ljkGg ju{ shf{, ;fgf, 3/]n' tyf ;Lkd"ns shf{,
gjLgtd\ k|ljlwo'Qm ;+/rgfx? sfof{Gojgdf NofOPsf] Aofh cg'bfgdf cfwfl/t shf{sf] ;DaGwdf a}+sn] cnUu}
5 . pQm ;+/rgfx?sf] k"0f{ sfof{Gojg kZrft\ 7'nf :t/sf OsfO{ v8f u/L æn3' tyf u|fdL0f a}+lsËÆ cjwf/0f
pBf]u, Jofkf/, cf}Bf]lus Joj;fo nufotsf j:t' tyf cg';f/ pRr k|fyldstfsf ;fy sfo{ ub}{ cfO{/x]sf] 5 .
;]jf cfk"lt{ ug]{ n3', 3/]n', ;fgf tyf demf}nf pBdx?n]
Psftkm{ ;xh / lz3| a+}lsË ;]jf tyf ;'ljwfx? k|fKt o;/L a}+sn] klxn] b]lv g} ;+rfngdf /x]sf ;+:yfut,
ug]{5g eg] 7'nf pBf]u tyf k|lti7fgx?nfO{ j:t' tyf kl/of]hgf, pkef]Uo shf{ nufot ljleGg shf{ ;]jfx?
oyfjt ;+rfng ub}{ yk ;]jfx? ;+rfngdf NofPsf]
;]jfx?sf] cfk"lt{sf] ;'lglZrttf x'g]5 .
5 . o;af6 ;fgf, 7'nf, ;+:yfut Pj+ JolQmut / b]zsf
18
P=l6=Pd ;+hfn
;a} If]qdf a;f]af; ug]{ u|fxsx?sf] shf{ cfjZostf ;xsfo{df ;dLIff cjlwdf 202
a}+sn] %,)^*
208 Joj;foLx?
208
;xh ?kdf kl/k"lt{ x'g] a}+ssf] ck]Iff /x]sf] 5 . t;y{, btf{ ug{ ;kmn172ePsf] 5 . rfn' cf=j= df g]kfn k]d]G6
cy{tGqsf] d]?b08sf] ?kdf cfTd;ft ul/Psf] pTkfbg ;f]n'G; k|f=ln= ;Fusf] ;xsfo{df ;fgf tyf 7"nf pBdLx?n]
117
d"ns If]q Pj+ ;fgf tyf demf}nf pBd Joj;fonfO{ P;=Pd=P;=, Od]n, Whatsapp, efOa/ cfbLsf] k|of]u
k|j4{g ug]{ a}+ssf] d'Vo Wo]o /x]sf] 5 . u/]/ Pp6} ln+ssf] dfWodaf6 ;lhn} sf/f]af/ ug{ ldNg]
-u_ sf8{ tyf k|ljlwdf cfwfl/t ;]jfx? ;'ljwf k|bfg ul/Psf] 5 . eljiodf pQm ln+ssf] k|of]u
u/L C0fLn] C0fsf] ls:tf e'QmfgL ug{ ldNg] Joj:yf
a+}sn] ;dLIff cjlwdf s'n Pl6Pd sf] ;+Vof @)* ;d]@)&$÷&%
t k|bfg ul/g] 5 . @)&^÷&& @)&&÷&* @)&*÷&(
@)&%÷&^
k'¥ofpg ;kmn ePsf] 5 . cfufdL lbgx?df a}+sn] -d+l;/_
ljleGg :yfgx?df yk Pl6Pdx? ;+rfngdf Nofpg] of] ;dLIff cjlwdf a}+sn] s'n *^,@#* 8]la6 sf8{ / #,$)@
hgf agfPsf] 5 . qm]l86 sf8{ hf/L u/]sf] lyof] . ;dLIff cjlwdf 8]la6
sf8{ / qm]l86 sf8{sf] ;+Vof qmdz\M $,#),^!# / @&,@!%
tyf df]afO{n a}+lsË 202 208 208 /x]sf]df rfn' cf=j=sf] d+l;/ d;fGt;Dd 8]la6 sf8{
172 / qm]l86 sf8{sf] ;+Vof qmdz\M $,*%,@#^ / @*,*!)
k'u]sf] 5 .
117 546,988
8]la6 sf8{ tyf qm]l86 sf8{

468,139
485,236
332,477 430,613
344,375
@)&$÷&% 237,833 @)&^÷&&
@)&%÷&^ @)&&÷&* @)&*÷&(
271,113
-d+l;/_
152,124 196,684
153,287
91,737
60,899 64,247
45,888 53,177
34,312 23,813 27,215 28,810
;dLIff26,945 cjlwdf a}+sn] ljleGg Jofkfl/s 7,123
9,824 17,207
s]@)&#÷&$
Gb|x?df @)&$÷&%
!,^(^ @)&%÷&^
j6f kf]O@)&^÷&& ;]n -POS
G6 ckm @)&&÷&* _ d]zLg
@)&*÷&( @)&#÷&$ @)&$÷&% @)&%÷&^ @)&^÷&& @)&&÷&* @)&*÷&(
-d+l;/_
h8fg u/]sf] 5 . rfn' cf=j= sf] d+l;/ d;fGt;Dd -d+l;/_
8]la6 sf8{ qm]l86 sf8{
s'n kf]OG6 ckm ;]O{nG6/g]6-a}POS
+lsË _ d]zdf]Lgsf] ;+Vof !,*()
afO{n a}+lsË
6 sf8{ k'u]sf] 5 .
To:t} ut cf=j= sf] cfiff9 d;fGt;Dd a+}ssf]
485,236 ^),*(( hgf i-Connect k|of]ustf{ / $,^*,!#( hgf
430,613
l;4fy{ a}+s :df6{ k|of]ustf{ /x]sf 5g\ . rfn' cf=j= sf]
1,907 344,375 1,890
1,696 d+l;/ d;fGt;Dd ^$,@$& hgf i-Connect k|of]ustf{
271,113
196,684 1,423 / %,$^,(** hgf l;4fy{ a}+s :df6{ k|of]ustf{ /x]sf

153,287 O{G6/g]6 a}+lsË tyf df]afO{n a}5g\
+lsË .
1,073
17,207 23,813 27,215 28,810

9,824
7,123
546,988
415
@)&#÷&$ @)&$÷&% @)&%÷&^ @)&^÷&& @)&&÷&* @)&*÷&( 468,139
-d+l;/_
8]la6 sf8{ qm]l86 sf8{
332,477
@)&#÷&$ @)&$÷&% @)&%÷&^ @)&^÷&& @)&&÷&* @)&&÷&*
-d+l;/_ 237,833
152,124
h'g;'s} a}+s ljQLo ;+:yfn] hf/L u/]sf qm]l86 tyf 91,737

53,177 60,899 64,247
45,888
8]la6 sf8{ o; a}+ssf] cfˆg} k; d]zLgdf k|of]u u/L 26,945
34,312
e'QmfgL ug{ ;lsg]5 . ;fgf tyf demf}nf Joj;foL / @)&#÷&$ @)&$÷&% @)&%÷&^ @)&^÷&& @)&&÷&* @)&*÷&(
;8sk]6Ldf Joj;fo ug]{ Joj;foL ;d]tnfO{ Wofgdf -d+l;/_
/flv e'QmfgLdf ;xhtf k|bfg ug{sf] nflu kmf]g k] ;Fusf] O{G6/g]6 a}+lsË df]afO{n a}+lsË
19
kf]; d]lzg
1,907 1,890
o;/L a}+sn] df]afOn a}+lsË, OG6/g]6 a}+lsË, sf8{ h:tf hf]lvd Go"gLs/0fdf ljz]if Wofg lbg] gLlt lnPsf] 5 .
ljleGg j}slNks e'QmfgL pks/0fx? ljsf; ub}{ nfu' a}+sn] k|of]u ub}{ cfPsf] ;Dk"0f{ k|0ffnLnfO{ r/0fa4 ?kdf
ul//x]sf] 5 / eljiodf ;d]t pRr k|fyldstfsf ;fy yk r':t, ljZj;gLo tyf kf/bzL{ agfpg] clek|fosf
sf8{ tyf k|ljlwdf cfwfl/t ;]jfx?sf] lj:tf/ ub}{ hfg] ;fy xfnsf] sfuhL sfo{ k|0ffnL k|ljlwdf cfwfl/t x'g]
/0fgLlt lnPsf] 5 . u/L ?kfGt/0f ul/g] 5 .
-3_ ;"rgf k|ljlwsf If]qdf ul/Psf sfo{x? -ª_ ejg lgdf{0f sfo{
;dLIff cjlwdf Pj+ rfn' cf=j=df u|fxsnfO{ PsLs[t ;an, bLuf] / lg/Gt/ a}+lsË ;]jfsf nflu qmdzM
?kdf u|fxsd}qL ;]jf k|bfg ug{ u|fxs ;DaGw Joj:yfkg cfˆg} ejgx?af6 sf/f]af/ ;+rfng ug'{k5{ eGg] wf/0ff
k|0ffnL -Customer Relationship Management System_ ;lxt a}+sn] sf7df8f}+df k|wfg sfof{no / cGo ljleGg
sfof{Gjog k|lqmof cufl8 a9fOPsf] 5 . a}+ssf u|fxsnfO{ :yfgx?df k|fb]lzs tyf zfvf sfof{nox?sf] ejg
cfjZostf cg'?k l56f] tyf 5l/tf] ?kdf C0f ;]jf lgdf{0f sfo{nfO{ k|fyldstfdf /fvL qmlds ?kdf sfo{ ub}{
k|bfg ug{ Pj+ shf{ hf]lvd Joj:yfkg k|efjsf/L agfpg cfO{/x]sf] 5 . xfn;Dd a}+sn] la/u+hdf cfˆg} ejgaf6
Loan Management System (LMS) sfof{Gjogsf] k|lqmof sf/f]af/ ;+rfng ul//x]sf] 5 . o;} qmddf sf7df8f}+sf]
cufl8 a9fOPsf] 5 . a}+ssf] ;"rgf k|ljlw r':t / gS;fndf k|wfg sfof{no ejg Pj+ df]/Ësf] la/f6gu/df
cBfjlws /fVg a}+sn] k|of]u ul//x]sf] a}+lsË k|0ffnLdf cfˆg} sfof{no ejgsf] cfGtl/s ;fh;Hhfsf] sfo{
cfjZostf cg';f/ ;'wf/ ug{] sfo{ hf/L /x]sf] 5 . ;+rfng eO{/x]sf] 5 . o;}u/L, sf:sLsf] kf]v/fdf /x]sf]
a}+ssf u|fxsx?nfO{ lbuf] tyf ljZj;gLo ;]jf lbgsf a}+ssf] cfˆg} ejgsf] dd{t ;Def/ sfo{ clGtd r/0fdf
/x]sf] / tt\kZrft cfGtl/s ;fh;Hhf ;DaGwL sfo{
nflu ljBdfg Flexcube-CBS nfO{ Finacle-CBS df
ug{sf] nflu cfjZos k|lqmof z'? ul/Psf] 5 .
k|lt:yfkg u/L yk ;'b[9 ub}{ nlug] sfo{sf] z'?jft rfn'
cfly{s jif{df ul/Psf] 5 . o;}u/L, a}+sn] eljiodf ug'{kg]{ -r_ zfvf/lxt a}+lsË ;]jf
sfo{sf] ;Gbe{df a}+ssf] ;"rgf k|0ffnLdf yk ;'/Iff, l:y/tf ;dLIff jif{ b]lv zfvf/lxt a}+lsËsf u|fxsx?n] ;–;fgf
tyf j[l¢sf] nflu pRr k|ljlwdf cfwfl/t Security d'2tL vftf, g]kfn ;/sf/sf] ævf]nf}+ a}+s vftf cleofgÆ
Information and Event Management, Security
cGtu{t ;lhnf] art vftf, n3'shf{ ;]jf / ljk|]if0f
Operations Center, Web Application Firewall tyf
;]jf ;d]t k|fKt ug]{ u/L gofF ;]jfsf] z'?jft ul/Psf]
cGo pRr k|ljlwdf cfwfl/t xf8{j]o/ tyf ;ˆ6j]o/
5 . h;n] ubf{ u|fdL0f If]qdf a;f]af; ug]{ Pj+ a}+lsË
k|of]udf NofOg] 5 . l8lh6fOh]zg ;]jf ;/n / k|efjsf/L
kx'Fr gePsf u|fxsx?nfO{ n3' a}+lsË ;]jfx? cGtu{t
agfpgsf nflu tyf a}+sdf ePsf ultljlwx? u|fxs
;dIf k'¥ofpg / u|fxssf lh1f;f, u'gf;f]x? a}+s ;dIf ljk|]if0f ;]jf, n3' shf{ / zfvf /lxt a}+lsË ;]jf Ps}
k'¥ofO{ plrt ;dodf To:tf lh1f;f tyf u'gf;f] ;dfwfg ynf]af6 ;xh ?kdf k|jfx ug]{ nIosf ;fy sfo{x? eO{/x]sf
ug{sf] nflu a}+ssf] j]a;fO6 u|fxsd}qL agfpg] of]hgf 5g\ . zfvf/lxt a}+lsË ;]jf lj:tf/ sfo{df a}+sn]
cl3 a9fOPsf] 5 . /fli6«o tyf cGt/f{li6«o ;+3–;+u7g tyf ltgsf :yfgLo
sfo{qmdx?;Fu ;xsfo{ ub}{ cfPsf] / eljiodf klg pQm
o;}u/L, u|fxssf ;]jf ;DaGwL cfjZostfx? ljB'tLo ;xsfo{ cl3 a9fpFb} ;]jf lj:tf/ ug]{] a}+sn] /0fgLlt
dfWod dfkm{t k|bfg ug]{, ljB'tLo ?kdf clen]v ;'/lIft lnPsf] 5 .
ug]{ / u|fxsn] a}+sdf pkl:yt geO{ ljleGg dfWodx?
h:t}M df]afOn a}+lsË, OG6/g]6 a}+lsË, 6\ofan]6 a}+lsË, -5_ ljk|]if0f ;]jf -P;laPn /]ld6 ;]jf_
j]a;fO6 cflb dfkm{t ljB'tLo ?kdf ;]jf k|fKt ug{ ;Sg] a}+sn] xfn;DDf &,))) eGbf a9L e'QmfgL s]G›sf
u/L ljleGg k|0ffnLx? sfof{Gjogsf r/0fdf /x]sf 5g\ . k|ltlglw / pk–k|ltlglw dfkm{t ;]jf k|bfg ub}{ cfPsf]df
a}+sn] rfn' cf=j= df ;"rgf k|ljlw tyf l8lh6n a}+lsË ljk|]if0fnfO{ yk k|efjsf/L agfpgsf] nflu ljb]zL
/0fgLlt -Digital Banking Strategy, 2025_ cg'?k ;'/lIft d'n'sdf cfˆgf] /]ld6sf] pkl:ylt a9fpFb} :yfgLo tj/df
;"rgf tyf k|ljlwdf cfwfl/t a}+lsË ;]jf k|bfg ug]{ nIo e'QmfgL k|ltlglwsf] ;+Vofdf ;d]t j[l4 ub}{ hfg] /0fgLlt
lnPsf] 5 . ;"rgf k|ljlwsf] ;'/Iff ;+j]bgzLntfnfO{ dgg lnPsf] 5 . a}+sn] lgs6 eljiodf ljk|]if0f ;]jf tyf
u/L cfufdL lbgdf ;"rgf k|ljlw ;'/Iffsf nflu cfjZos cfˆgf] pkl:yltnfO{ j[l4 ug{ ef/t, Sofg8f tyf hf]8{gdf
gLlt th{"df ug]{ tyf ;f] ;DaGwL cfjZos pks/0f k|ltlglw tf]ls ljk|]if0f sf/f]af/nfO{ j[l4 ub}{ hfg] of]hgf
pkof]udf NofOg] 5 . agfPsf] 5 .
;du|df a}+sn] ;"rgf k|ljlwsf] If]qdf ljsl;t gjLgtd\
k|of]ux?nfO{ cfjZostf cg';f/ nfu' ub}{ ;"rgf k|ljlw
20
$= rfn' cfly{s jif{sf] ljQLo l:ylt tyf nIo k|rlnt P]g lgod, g]kfn /fi6« a}+s Pj+ cGo lgodgsf/L
cfly{s jif{ @)&^÷&& af6 z'? eO{ ljZjJofkL ?kdf lgsfox?åf/f hf/L lgb]{zg tyf a}+ssf] cfGtl/s gLlt
km}lnPsf] sf]le8–!( dxfdf/Lsf] k|yd Pj+ låtLo nx/sf] lgod adf]lhd g} a}+sn] cfˆgf] sfo{ ;~rfng ub}{ cfPsf]
c;/ ;dLIff cjlwdf klg /Xof] . sf]le8–!( dxfdf/Ln] 5 . a}+ssf cfGtl/s gLlt lgoddf ;dofg's"n ;'wf/ Pj+
C0fLsf] ljQLo l:yltdf kg{ uPsf] gsf/fTds c;/sf ;+zf]wg ub}{ cBfjlws ug]{ sfo{ lgoldt ?kdf eO{/x]sf
;fy} cf=j= @)&&÷&* df C0fLnfO{ ljz]if shf{ ;fFjf 5g\ . k|rlnt P]g, lgod tyf lgb]{zgsf] clwgdf
tyf Aofh e'Qmfgdf ;x'lnot tyf ;xhLs/0f ul/Psf] / /lx a}+sn] cg'kfngf gLlt, Anti Bribery and Anti
Corruption Policy / sd{rf/L cfrf/ ;+lxtf h:tf
g]kfn /fi6« a}+ssf] lgb]{zg cg';f/ c;n shf{df yk )=#
;+:yfut ;'zf;gnfO{ ;'b[9Ls/0f ug{ cfjZos kg]{
k|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{kg]{ nufotsf gLltx?nfO{ cBfjlws u/L nfu' u/]sf] 5 . a}+ssf]
sf/0fsf afjh'b klg cf=j= @)&^÷&& df ?= @=!$ ca{ b}lgs lqmofsnfkx? :jR5Gb ?kdf ;+rfngsf] nflu
/x]sf] a}+ssf] v'b d'gfkmf cf=j= @)&&÷&* df ##=!* tyf gLltut txsf lg0f{o / a}+sn] rfNg] /0fgLltsf
k|ltztn] j[l4 eO{ ?= @=*% ca{ k'u]sf] 5 . nflu a}+sn] cfrf/ ;+lxtf agfO{ nfu' u/]sf] 5 . pQm
cfrf/ ;+lxtfnfO{ ;~rfnsx?, a}+s Joj:yfkg tyf
o;}u/L, rfn' cfly{s jif{df ljk|]if0f cfk|jfxdf sdL x'g',
k|To]s txsf ;Dk"0f{ sd{rf/Lx?n] k"0f{?kdf kfngf u/L
;/sf/L vr{ ;Gtf]ifhgs gx'g', ;/sf/ Pj+ lgodgsf/L
sfo{ :f+rfng e}/x]sf] 5 . a}+sn] nfu' u/]sf] cfrf/ ;+lxtf
lgsfosf] gLlt lgoddf ePsf] kl/jt{g, shf{ k|jfxdf ;'zf;g P]gsf] efjgf cg'?k tyf g]kfn /fi6« a}+sn]
cToflws j[l4 cfpg' / ;f]lx cg'kftdf lgIf]k ;Íng x'g a}+sdf c;n ;+:yfut ;'zf;g sfod ug{ hf/L u/]sf]
g;s]sf] nufotsf sf/0fn] nufgLof]Uo /sdsf] r/d dfu{lgb]{zg cg'?k /x]sf] 5 . ;~rfns ;ldltsf ;Dk"0f{
cefj Pj+ t/ntf ;+s'rgsf] cj:yf xfn:fDd ljBdfg ;b:ox?n] g]kfn /fi6« a}+såf/f hf/L PsLs[t lgb]{zg
/xL s]lx dlxgf;Dd /lx/xg] ck]Iff ul/Psf] 5 . t;y{, adf]lhd Joj;flos cfr/0f Pj+ cfrf/ ;+lxtfsf]
pk/f]Qm ;d:ofx? ljBdfg /x]sf] cj:yfdf a}+ssf] k"0f{?kdf kfngf u/]sf 5g\ . a}+sn] lgodgsf/L lgsfon]
sf/f]af/ lbuf] ?kdf lj:tf/ u/L ;DklQsf] u'0f:t/ sfod Ohfhtkq hf/L ubf{ tf]s]sf zt{x? tyf lgodg,
/flv nufgLstf{nfO{ plrt k|ltkmn lbg] sfo{ xfnnfO{ lg/LIf0f jf ;'k/Lj]If0f ubf{ lbOPsf] lgb]{zgsf] k"0f{ ?kdf
r'gf}tLk"0f{ /xg] b]lvG5 . kfngf ub}{ cfO/x]sf] 5 .
ljljw k|lts"ntfsf afjh'b klg Rffn' cf=j= sf] d+l;/ To:t} a}+ssf ;~rfnsx?, pRr clws[tx?, clws[tx?
tyf cGo ;Dk"0f{ sd{rf/Lx? ;d]tnfO{ ;+:yfut ;'zf;g
d;fGt ;Dd a}+ssf] s'n lgIf]k &=%* ca{n] j[l4 ePsf]
;DaGwdf ljleGg /fli6«o, cGt/f{li6«o lgsfox?n] cfof]hgf
5 eg] s'n shf{ ;fk6 -NFRS adf]lhd_ ?= !(=@!
u/]sf ljleGg ;]ldgf/, uf]li7 tyf tflndx?df a}+sn]
ca{n] j[l4 ePsf] 5 . o;}u/L rfn' cf=j= sf] d+l;/ ;xefuL u/fpFb} cfO/x]sf] 5 / eljiodf ;d]t o:tf
d;fGt ;Dddf a}+sn] ?= !##=*) s/f]8 v'b d'gfkmf ultljlwx?nfO{ lg/Gt/tf lbOg]5 . ;dLIff cjlwdf
cfh{g u/]sf] 5 . k|lts"n kl/l:yltdf klg rfn' ;~rfnsx?n] c;n cEof; tyf ;'zf;g, ;+:yfut
cf=j= sf] cflZjg d;fGt ;Dd lgis[o shf{÷s'n ;'zf;g, hf]lvd Joj:yfkg, ;DklQ z'l4s/0f tyf
shf{ cg'kft )=%$ k|ltzt sfod u/L ;DklQsf] cftÍjfbL lqmofsnfkdf ljQLo nufgL, ;Ë7gfTds
u'0f:t/ sfod /fVb} nlIft d'gfkmf xfl;n ug]{ u/L ;+/rgf, ;~rfnsx?sf] st{Jo tyf bfloTj nufotsf
a}+sn] sfo{ ul//x]sf] Joxf]/f oxfFx? ;dIf hfgsf/L ljifox?df tflnd lng' ePsf] lyof] .
u/fpFb5f}+ .
o;}u/L, a}+ssf x/]s sd{rf/Lsf] JolQmut lhDd]jf/L /
%= ;+:yfut ;'zf;g bfloTj :ki6 x'g] u/L sfo{ ljefhg ul/Psf] 5 / o;sf
a}+ssf] ;+rfng tyf Joj:yfkgdf ;+:yfut ;'zf;gsf cfwf/df sfo{ ;Dkfbgdf cfk;L lgoGq0f / ;Gt'ng
pRrtd cEof; tyf k|lqmofx?nfO{ a}+sn] cToGt dxTjsf sfod eO{ ;+:yfut ;'zf;gdf yk 6]jf k'Ug] ljZjf;
;fy kfngf ub}{ cfO/x]sf] 5 . ;+:yfut ;'zf;gsf a}+sn] lnPsf] 5 . kl/0ffdd'vL sfo{ ;Dkfbg d"NofÍg
cEof;x? / g}lts Joj;flos cfr/0f a}+ssf] d"No k|0ffnLnfO{ ljut b]lv g} sfof{Gjogdf NofOPsf]df o;
dfGotfsf] s]Gb|laGb'df /x]sf 5g\ . hjfkmb]lxtf, ljQLo k|0ffnLdf yk kl/dfh{g u/L o;sf] k|efjsfl/tf j[l4
ljj]slzntf, ;/f]sf/jfnfsf] ;Gt'li6sf] ;'lglZrttf, ug]{ nIo lnOPsf] 5 .
nufgLstf{sf] cfsf+Iff ;+/If0fnfO{ dWogh/ u/L cfˆgf]
o;}u/L, a}+sn] ;+:yfut ;'zf;g cGtu{t ;Dk"0f{
sfo{ ;Dkfbgdf kf/bzL{tf sfod ub}{ ;+:yfut ;'zf;gsf
;/f]sf/jfnfx?nfO{ cfjZos hfgsf/Lx? ;Dk|]if0f ub}{
pRrtd cEof;x?sf] k"0f{ ?kdf cjnDag tyf cg'kfngf
ug{ a}+s sl6a4 /x]sf] 5 . cfPsf] 5 . ;dLIff cjlwdf a}+sn] jflif{s ;fwf/0f ;efsf]
21
;"rgf, jflif{s k|ltj]bg, q}dfl;s k|ltj]bg, lwtf]kqsf] dxfdf/L /f]syfd tyf lgoGq0fsf nflu g]kfn
d"Nodf k|efj kfg]{ ;+j]bgzLn ;"rgf, ;"rgfsf] xs ;DaGwL ;/sf/åf/f :yflkt sf/f]gf efO/; ;+qmd0f, /f]syfd,
hfgsf/L, KYC cBfjlws ;DaGwL ;"rgf, Aofhb/ lgoGq0f tyf pkrf/ sf]ifdf ;xof]u :j?k ?= @
kl/jt{g ;DaGwL ;"rgf, z]o/wgLx?n] lng'kg]{ cljtl/t s/f]8 ^& nfv @& xhf/, k|b]z ;/sf/åf/f :yflkt
nfef+z ;DaGwL ;"rgf tyf ljut !) jif{b]vL ;+rfngdf sf]ifx?df k|To]s k|b]znfO{ hgxL ?= !) nfvsf
g/x]sf lgis[o vftf ;DaGwL ljj/0f nufotsf ;"rgfx? b/n] ?= &) nfv tyf !& :yfgLo lgsfonfO{ -!#
ljleGg /fli6«o:t/sf b}lgs klqsfx?, a}+ssf] j]e;fO6 ufpFkflnsf / $ gu/kflnsf_ hgxL ?= @ nfvsf
www.siddharthabank.com tyf a}+ssf] cflwsfl/s b/n] ?= #$ nfv u/L hDdf ?= # s/f]8 &! nfv @&
;fdflhs ;~hfn dfkm{t k|sfzg ug]{ u/]sf] 5 . cfufdL xhf/ cfly{s ;xof]u u/]sf] 5 .
lbgdf klg a}+sn] ;+:yfut ;'zf;g cGtu{tsf ljleGg  sf]le8–!( /f]syfd tyf lgoGq0f ;xof]ufy{ a}+ssf]
;"rgf tyf ljj/0fx? k|sfzg ug]{ sfo{nfO{ lg/Gt/tf c7f/f}+ jflif{sf]T;jsf] pknIodf a}+ssf] s]lGb|o
lbg]5 . sfof{no Pj+ ;Dk"0f{ zfvf sfof{nox?df :jf:Yo
^= ;+:yfut ;fdflhs pQ/bfloTj ;fdfu|L tyf df:s ljt/0fsf nflu ?= !! nfv @!
xhf/ .
Joj;fo k|j{4gsf ;fy} ;+:yfut ;fdflhs pQ/bfloTjnfO{
 k':tsfno lgdf{0f tyf ljsf;sf] nflu ;d'bfo
pRr k|fyldstfdf /fVb} a}+sn] cfˆgf] :yfkgfsfnb]lv
ljsf; ;ldlt, ;'ljwfgu/, sf7df8f}+nfO{ ?= % nfv
g} b]zsf] Ps lhDd]jf/ ;+:yfsf] ?kdf cfˆgf] ;+:yfut
cfly{s ;xof]u .
;fdflhs pQ/bfloTjnfO{ lgjf{x ub}{ cfPsf] 5 . ;dfhsf]
 k|b]z g+= ! df cjl:yt gfu/Ls s]o/ ;]G6/,
;du| ljsf; / pTyfgdf ;xof]u ug{ a}+s ;b}j tTk/
/xFb} cfPsf] 5 . o;} qmddf l;4fy{ a}+sn] ;dLIff jif{df lj/f6gu/, df]/ËnfO{ ;3g sIf -ICU_ h8fgsf
:jf:Yo, lzIff, jftfj/0f, k"jf{wf/, k|sf]k Go"gLs/0f, nflu ?= % nfv cfly{s ;xof]u .
ljQLo ;fIf/tf h:tf ;fdflhs If]qx?df s'n ?= $ s/f]8  x]Nk g]kfn g]6js{, rfalxn, sf7df8f}+sf] ejg k'gM
*! nfv %# xhf/ a/fa/sf] /sd ;+:yfut ;fdflhs lgdf{0fsf nflu ?= % nfv cfly{s ;xof]u .
pQ/bfloTj cGtu{t k|bfg u/]sf] 5 . a}+sn] ;dLIff jif{df  g]kfn cfFvf c:ktfn, lqk'/]Zj/, sf7df8f}+nfO{ ?= %
:jf:Yo If]qdf ?= $ s/f]8 #^ nfv @$ xhf/, jftfj/0f nfv cfly{s ;xof]u .
;+/If0fdf ?= @! nfv ^! xhf/, lzIff If]qdf ?= !& nfv  afnaflnsfsf] lzIffsf nflu g]kfn dfpG6]lgol/Ë
&( xhf/, k"jf{wf/ tyf ;'/Iff If]q ljsf;df ?= $ nfv P;f]lzo;g, gS;fn, sf7df8f}+nfO{ ?= # nfv !^
^) xhf/, ljQLo ;fIf/tf clej[l4df ?= #) xhf/ / xhf/ cfly{s ;xof]u .
;f+:s[lts k|j4{gdf ?= (& xhf/ cfly{s ;xof]u k|bfg  lqe'jg cfdL{ clkm;;{ uNkm Sna, sf7df8f}+df
u/]sf] 5 . j[Iff/f]k0fsf] nflu ?= @ nfv &% xhf/ cfly{s
o;}u/L, a}+sn] ;dLIff jif{df cfˆgf] c7f/f}+ jflif{sf]T;jsf] ;xof]u .
pknIodf g]kfn /]8qm; ;f];fO6L;Fusf] ;xsfo{df  lqe'jg cfdL{ clkm;;{ uNkm Sna, sf7df8f}+df kfgL
xfQL;f/, dx]G› rf]s, ljtf{df]8, d'/nLrf]s, x]6f}+8f, 6ÍL /fVgsf] nflu ?= @ nfv #% xhf/ cfly{s
hgsk'/, 6fF8L, u¶f3/, s'df/Lkf6L, af}4, kf]v/f, a'6jn, ;xof]u .
wgu9L / dx]Gb|gu/ u/L b]zsf ljleGg !$ :yfgdf  >L s[i0f k|0ffdL ;]jf ;ldlt, dgf]x/f, sf7df8f}+sf]
/Qmbfg sfo{qmdsf] cfof]hgf u/]sf] lyof] h;df %&) ejg k'gM lgdf{0fsf nflu ?= @ nfv cfly{s ;xof]u .
hgfn] /Qmbfg ug'{ ePsf] lyof] .
 Read Information and Resource Center, k'Nrf]s,
o;/L ;dfhsf] lxtsf nflu cfufdL lbgdf klg nlntk'/nfO{ uf]/vf lhNnfdf ;fd'bflos k':tsfno
;fdflhs sfo{nfO{ k|efjsf/L agfpFb} a}+ssf] s]lGb|o, :yfkgf ug{ ?= @ nfv cfly{s ;xof]u .
k|fb]lzs tyf zfvf sfof{nox? dfkm{t of]hgfa4 ?kdf  lhNnf hg:jf:Yo sfof{no, l;Gw'nLdf P=l;= h8fg
;+:yfut ;fdflhs pQ/bfloTj cGtu{tsf sfo{qmdx? ug{ ?= ! nfv #@ xhf/ cfly{s ;xof]u .
cl3 a9fpg o; a}+s k|lta4 /x]sf] 5 . ;dLIff cjlwdf
 lj/f6gu/df cjl:yt ;]/]a|n kfN;L lrN8«]g 8] s]o/
a}+sn] ;+:yfut ;fdflhs pQ/bfloTj cGtu{t ljleGg
;]G6/sf zf/Ll/s ?kdf czQm afnaflnsfx?sf]
;+:yfx?nfO{ u/]sf] cfly{s ;xof]usf] ;+lIfKt ljj/0f
;xof]usf nflu /f]6«/L Sna ckm lj/f6gu/nfO{ ?= !
b]xfo adf]lhd /x]sf 5g M
nfv @) xhf/ cfly{s ;xof]u .
 ljZjJofkL ?kdf km}lnPsf] sf]/f]gf efO/; -sf]le8–!(_
22
 æhgtfnfO{ vfgfÆ sfo{qmd ;~rfng ug{ k|]d ;fu/ hf]lvd, ahf/ hf]lvd, Aofhb/ hf]lvd, ljb]zL ljlgdo
kmfpG8]zg, ;fdfv';L, sf7df8f}+nfO{ ?= ! nfv hf]lvd, cfGtl/s tyf afXo r'gf}lt Pj+ gofF kl/l:ylt
cfly{s ;xof]u . / cGo hf]lvdx?nfO{ lgoGq0f, Joj:yfkg tyf kof{Kt
 dx]z ;Gof; cf>d, x]6f}+8fdf l;=l;= Sofd/f h8fg ?kdf ;Daf]wg ug{ :jtGq PsLs[t hf]lvd Joj:yfkg
ug{ ?= ! nfv cfly{s ;xof]u . ljefu :yfkgf u/]sf] 5 . o; ljefun] k|rlnt sfg"g,
g]kfn /fi6« a}+såf/f hf/L ul/Psf lgb]{zgx?, a}+ssf] gLlt
 lhNnf hg:jf:Yo sfof{no, x]6f}+8fdf clS;hg KnfG6 tyf sfo{ljlwx? Kffngf eP gePsf] s'/fx?sf] cg'udg
h8fg ug{ P;f]lzo;g ckm OG8l:6«h, dsjfgk'/nfO{ u/L a}+sdf ;+:yfut ;'zf;g sfod /fVg'sf ;fy}
?= ! nfv cfly{s ;xof]u . hf]lvd Joj:yfkg sfo{df dxTjk"0f{ of]ubfg ub}{ cfPsf]
 eQmk'/ lhNnfdf l;=l;= Sofd/f h8fg ug{ g]kfn 5 . o; ljefunfO{ kof{Kt clwsf/ / :jtGq ?kdf sfo{
pBf]u jfl0fHo dxf;+3nfO{ ?= ! nfv ;xof]u . ug{ lbg'sf ;fy} ;~rfns :tl/o hf]lvd Joj:yfkg
;ldlt Pj+ ;~rfns ;ldltdf l;wf kx'Fr /x]sf] 5 .
&= ;/sf/L /fh:jdf of]ubfg o; ljefun] shf{, ;+rfng tyf ahf/ hf]lvd
b]zsf] cy{tGqnfO{ dha't agfpg ;b}j k|lta4 /x]sf] Joj:yfkg ljefu Pj+ cg'kfngf ljefusf sfo{x?sf]
o; a}+sn] a}+lsË ;]jf Pj+ ;fdflhs pQ/bfloTj ;DaGwL ;'kl/j]If0f / cg'kfngf tyf sfg'gL hf]lvd, k|lti7f
lqmofsnfkx?sf] dfWodaf6 of]ubfg k'¥ofpFb} cfPsf] 5 . hf]lvd / /0fgLlt hf]lvdx?sf] cj:yf d"NofÍg u/]/
o;}u/L, a}+sn] ;/sf/L /fh:jdf pNn]vgLo /sd of]ubfg a}+ssf] cfGtl/s lgoGq0f / hf]lvd Joj:yfkg ;+oGqsf]
u/L Ps lhDd]jf/ ;+:yfsf] st{Jo klg lgjf{x ub}{ cfO/x]sf] sfof{Gjog ;'lglZrt ub{5 . o; ljefun] hf]lvd
5 . ;dLIff jif{df dfq} a}+sn] ?= !!% s/f]8 cfos/sf] Joj:yfkg gLlt tyf k|lqmofx?sf] sfof{Gjogsf] klg
?kdf / ?= (&=&^ s/f]8 cGo ljleGg k|sf/sf s/sf] lgu/fgL ub{5 .
?kdf u/L hDdf ?= @!@=&^ s/f]8 ;/sf/L sf]ifdf
o;}u/L a}+ssf] hf]lvd Joj:yfkg ;ldltn] ;fdlos
of]ubfg u/]sf] 5 .
?kdf hf]lvdx?sf] ;dLIff ub{5 / ;f] k|ltj]bg ;~rfns
df of]ubfg
?= s/f]8df ;ldlt ;dIf hfgsf/L, 5nkmn Pj+ ;Nnfx ;'emfj,
202
213 lgb]{zgsf] nflu k|:t't ub{5 . a+}ssf] ;du| hf]lvdsf]
194
klxrfg, ljZn]if0f, d"Nof+sg, cg'udg / Joj:yfkg ug{
162
;~rfns ;lDdlnt cGo ;ldltx? h:t} n]vfk/LIf0f
105
;ldlt, sd{rf/L ;]jf ;'ljwf ;ldlt / ;DklQ z'l¢s/0f
lgjf/0f ;ldltx? lqmofzLn /x]sf 5g\ . ;~rfns ;ldlt
/ ;~rfns :t/Lo ;ldltx?n] a}+ssf] Hff]lvd jxg
Ifdtf / ;Ldfsf] cfwf/df /0fgLlt, gLlt tyf k|lqmofsf]
@)&#÷&$ @)&$÷&% @)&%÷&^ @)&^÷&& @)&&÷&*
;'lglZrttf ub{5g . cfGtl/s n]vfk/LIf0f ljefunfO{
;~rfns ;ldlt cGtu{tsf] n]vfk/LIf0f ;ldlt dftxt
:jtGq ljefusf] ?kdf /flvPsf] 5 . pQm ;ldltn]
*= hf]lvd Joj:yfkg tyf cfGtl/s lgoGq0f k|0ffnL a}+ssf] cfGtl/s lgoGq0f k|0ffnLsf] d"NofÍg, n]vfk/LIf0f
a}+ssf ultljlwx?df x'g] ljleGg k|sf/sf cGtlg{lxt k|lqmofsf] d"NofÍg, cfly{s k|ltj]bg / cfly{s ljj/0f
t/ ;Dk"0f{1.30%
hf]lvdx?sf] Af}+sn] pRr dxTjsf
1.38% ;fy klxrfg, ;Dk|]if0fsf] ;'k/Lj]If0f u/L a}+ssf] cfly{s ljj/0fx? ;xL /
dfkg / Joj:yfkg ub{5 . a}+sn] plrt hf]lvd kof{Kt /x]sf], a}+ssf ;Dk"0f{ ljefux?n] cfGtl/s k|lqmof,
Joj:yfkgsf] nflu1.09%;'b[9 hf]lvd Joj:yfkg ;+/rgf nfu'
1.00% gLlt lgodx?sf] kl/kfngf u/]÷gu/]sf] af/] ;'lglZrt
u/L hf]lvd Joj:yfkg gLlt 0.75% tyf k4ltsf] sfof{Gjog ug]{ sfo{ ub{5 . n]vfk/LIf0f ;ldltn] cfGtl/s tyf afXo
u/]sf] 5 . a}+sdf cGtlg{lxt dxTjk"0f{ d"ne"t hf]lvdx?sf] n]vf kl/Ifsx?sf] lg/LIf0f k|ltj]bgx?sf] ;dLIff u/L
;fdgf ug{ / hf]lvd cj:yf lgoGq0fdf /fVg ljleGg cfGtl/s lgoGq0f tyf cg'kfngf ;DaGwdf cfjZostf
hf]lvd dfkg k|0ffnLx? ljsf; ul/Psf] 5 . a}+sn] hf]lvd cg';f/ a}+s Joj:yfkg Pj+ ;+rfns ;ldltnfO{ ;'emfjx?
Joj:yfkg gLlt, k4lt tyf ;+oqnfO{ cem ;an agfpg k|bfg ub{5 .
hf]8 lbb} cfPsf] 5 . o;}u/L ljb]zL ljlgdo, t/ntf tyf Aofh lgwf{/0f h:tf
2073/74 2074/75 2075/76 2076/77 2077/78
a}+sn] Joj;fosf] qmddf cfO{kg{ ;Sg] shf{ hf]lvd, ahf/ hf]lvdsf ljifox?sf af/]df lgoldt 5nkmn u/L
;~rfng hf]lvd, ;"rgf tyf k|ljlw hf]lvd, t/ntf ;f] ;DaGwdf cfjZos lg0f{ofy{ a}+sdf ;DklQ tyf bfloTj
23
Joj:yfkg ;ldlt agfO{Psf] 5 . h;n] lgoldt ?kdf  ljleGg sDkgLsf] z]o/ tyf ;fd'lxs nufgL sf]ifdf
o; ;DaGwdf 5nkmn u/L cfjZos cfGtl/s lgoGq0f nufgL tyf vl/b÷laqmL ;DaGwL /0fgLltsf af/]df
;DaGwL lg0f{o ug]{ u/]sf] 5 . o;}u/L cfGtl/s lgoGq0f 5nkmn .
k|0ffnL ;DaGwL cfjZos sfo{ ug{ sfo{sf/L ;ldlt,  a}+ssf] nufgL / ;DklQ tyf bfloTj Joj:yfkg
Joj:yfklso shf{ c;'nL ;ldlt, Joj:yfklso C0f ;DaGwL gLltsf] k'g/fjnf]sg .
ckn]vg pk–;ldlt, ;+rfng hf]lvd Joj:yfkg ;ldlt
h:tf ;ldltx? dfkm{t a}+ssf] hf]lvd Joj:yfkgsf]  g]kfnL ?k}+of tyf ljb]zL d'b|fsf] >f]t tyf pkof]usf]
;'lglZrttf ub}{ o; a}+s cfO/x]sf] 5 . af/]df 5nkmn .
 bafj k/LIf0fsf] ;dLIff .
sfo{sf/L ;ldlt -Executive Committee_
 ;DklQ tyf bfloTj Joj:yfkg ;DaGwL ;dLIff .
a}+sdf k|d'v sfo{sf/L clws[t ;+of]hs /xg] u/L sfo{sf/L
;d"xdf /x]sf pRr Joj:yfksx? ;lDdlnt sfo{sf/L  ljb]zL a}+s tyf ljQLo ;+:yfaf6 kl/jTo{ ljb]zL
;ldlt /x]sf] 5 . pQm ;ldltdf cfjZostf cg'?k d'b|fdf C0f lng] af/]df 5nkmn .
s]Gb|Lo shf{ k|zf;g tyf lgoGq0f ljefu–k|d'v / PsLs[t  g]kfnL ?k}+of tyf cd]l/sL 8n/ sf/f]af/df cGt/
shf{ hf]lvd Joj:yfkg ljefu–k|d'v cfdlGqt ;b:osf] zfvf nfut ;DaGwL ;dLIff .
?kdf lgdGq0f ug]{ ul/Psf] 5 . ;dLIff cjlwdf sfo{sf/L
;ldlt -Executive Committee_ sf] !$ j6f a}7sx?  ;/sf/L C0fkq, cGo df}lb|s pks/0f, s[lif C0fkq
;DkGg ePsf lyP . pQm a}7sx?df lgDg adf]lhdsf tyf phf{ C0fkqdf nufgL ug]{ af/]df 5nkmn .
ljifox?df 5nkmn ePsf] lyof] .  ahf/ tyf k|lt:kwL{ a}+ssf] af/]df ljZn]if0f .
 s]lGb|o sfof{no cGtu{tsf s]xL sfo{ ug{ ljleGg  ;xfos sDkgLåf/f lgisfzg ul/Psf] ;fd'lxs
k|fb]lzs sfof{nodf sd{rf/L kb:yfkg ug]{ af/]df nufgL sf]ifsf] aLh k"FhLdf nufgL ug]{ af/]df
5nkmn . 5nkmn .
 ljleGg zfvf sfof{nox?sf nflu lwtf] d"NofÍgstf{ Joj:yfks shf{ ;ldlt
;"rLs[t ug]{ af/]df 5nkmn .
o;}u/L ut cf= j= df k|d'v sfo{sf/L clws[t ;+of]hs Pj+
 a}+ssf ljleGg cfGtl/s gLlt, sfo{ljlw tyf gfoa sfo{sf/L clws[t, ;xfos k|d'v sfo{sf/L clws[t,
dfu{bz{g agfpg] tyf kl/dfh{g÷cBfjlws ug]{ jl/i7 gfoa dxfk|aGws, k|d'v–skf]{/]6 qm]l86 / sDkgL
af/]df 5nkmn . ;lrj ;b:o ;lrj /xg] u/L Joj:yfkg shf{ ;ldlt
 a}+sdf sfof{Gjogsf] ljleGg r/0fdf /x]sf ljleGg (Management Credit Committee-MCC) u7g ul/Psf]
Project x? h:t}M Loan Management System, 5 . ;ldIff cjlwdf MCC sf # j6f a}7sx? ;DkGg
Customer Relationship Management System tyf ePsf lyP . h;df ljleGg shf{ ;]jf ;'ljwfsf] k|:tfj
Sakchyam Project sf] ;dLIff tyf 5nkmn . pk/ cfjZos 5nkmn, ;dLIff u/L :jLs[t ul/Psf] lyof] .
 zfvf/lxt a}+lsË k|ltlglw dfkm{t cltl/Qm a}+lsË (= u|fxs klxrfg tyf ;DklQ z'l4s/0f lgoGq0f
;]jf k|bfg ug]{ af/]df 5nkmn . ;DaGwL sfg"gsf] kl/kfngf
 df:6/ sf8{sf] Jofkf/ ;DaGwL ;dLIff tyf 5nkmn . u|fxs klxrfg tyf ;DklQ z'l4s/0f ;DaGwdf k|rlnt
g]kfn sfg"g Pj+ g]kfn /fi6« a}+sn] hf/L u/]sf cBfjlws
;DklQ bfloTj Joj:yfkg ;ldlt
lgb]{zgx?nfO{ a}+sn] ;b}j k|fyldstfsf ;fy kfngf ub}{
a}+sdf k|d'v sfo{sf/L clws[t ;+of]hs tyf k|d'v ;+rfng cfPsf] 5 . ;DklQ z'l4s/0f ;DaGwL sfg"gsf] kl/kfngf
clws[t, ;xfos k|d'v sfo{sf/L clws[t, jl/i7 gfoa eP gePsf] ;Gbe{df cfjlws d"NofÍg ug{ tyf cGo
dxfk|aGws, k|d'v–EofnL l/;f];]{;, k|d'v– ljQ, k|d'v– cg'kfngfsf ljifox? x]g{ :yflkt cg'kfngf ljefun]
6«]h/L ;b:o /xg] u/L ;DklQ bfloTj Joj:yfkg ;ldlt lgoldt ?kdf cfˆgf sfo{x? ul//x]sf] 5 . pQm ljefun]
/x]sf] 5 . ;dLIff cjlwdf ;DklQ bfloTj Joj:yfkg ;f] ;DaGwL Joj:yfx?sf] cg'udg u/L ;DklQ z'l4s/0f
;ldltsf] @( j6f a}7sx? ;DkGg ePsf lyP . pQm lgjf/0f P]g Pj+ ;f] cGtu{tsf lgod, lgb]{lzsf adf]lhd
a}7sx?df lgDg adf]lhdsf ljifox?df 5nkmn ePsf] lgoldt ?kdf ;'Id cg'udg ug{ 5'§} cg'kfngf ljefu
lyof] . v8f u/L ;DklQ z'l4s/0f lgjf/0f ;ldltdf lgoldt
 Aofhb/ kl/jt{g÷;+zf]wgsf af/]df 5nkmn . ?kdf k|ltj]bg k]z u/L 5nkmn ug]{ Joj:yf ul/Psf] 5 .
24
o;}u/L k|rlnt P]g lgod tyf lgb]{zgsf] clwgdf /xL 5 . sd{rf/Lsf] j[lQ ljsf; Pj+ Ifdtf clej[l4sf
a}+sn] u|fxs klxrfg tyf ;DklQ z'l4s/0f;Fu ;DalGwt ljifox?df Joj:yfkg / sd{rf/L k|ltlglw aLr cfk;L
ljlgodfjnL, dfu{lgb]{lzsf tyf ljleGg gLltx? tof/ 5nkmn u/L sd{rf/Lx?sf] j[lQ ljsf; Pj+ Ifdtf
u/L nfu' ug]{ tyf ljBdfg ljlgodfjnL, dfu{lgb]{lzsf clej[l4sf nflu cfjZos sfo{x? ug]{ ul/Psf] 5 . o;
tyf gLltx?nfO{ cBfjlws ug]{ u/]sf] 5 . o;} qmddf, a}+sn] g]kfn :6s PS;r]Gh, l;l8P; P08 lSnol/Ë
;dLIff cjlwdf a}+sn] KYC and AML/CFT Policy tyf lnld6]8, lgIf]k tyf shf{ ;'/If0f sf]if, shf{ ;"rgf
Standard Operating Procedure for KYC and AML/ s]Gb| lnld6]8, g]kfn pBf]u jfl0fHo dxf;+3, g]kfn pBf]u
CFT cBfjlws u/L nfu' u/]sf] 5 . o;}u/L, a}+sn] kl/;+3, g]kfn a}+s;{ ;+3, a}+s tyf ljQLo ;+:yf kl/;+3,
AML Monitoring System nfu' u/]sf] 5 h; dfk{mt g]zgn a}+lsË O{G;l6Ro"6, g]kfn Joj:yfkg ;+3 cflbsf]
u|fxssf] a}+lsË sf/f]af/sf] cg'udg ug]{, Digital KYC ;b:otf lnO{ cfj4 /x]sf] 5 .
Joj:yfkg ug]{, u|fxs jlu{s/0f Pj+ u|fxs ;DaGwL
hf]lvdx? x]g]{, Politically Exposed Person -PEPs_ sf] o;}u/L cGt/f{li6«o If]qdf klg ljleGg d'n'sdf /x]sf
cg'udg ug]{, ;Ldf sf/f]af/ -Threshold Transaction_ / a}+sx? h:t} sdh{ a}+s, hd{gL, s'sdLg a}+s, sf]l/of,
z+sf:kb sf/f]af/ -Suspicious Transaction_ sf] ljj/0f d;\/]s a}+s, b'aO{, :6\of088{ rf6{8{ a}+s lnld6]8, rLg,
g]kfn /fi6« a}+ssf] Go AML System dfkm{t pknAw :6\of088{ rf6{8{ a}+s lnld6]8, n08g, :6\of088{ rf6{8{
u/fpg] sfo{x? ub}{ cfPsf] 5 . o;}u/L a+}sn] SWIFT a}+s lnld6]8, hfkfg, :6\of088{ rf6{8{ a}+s lnld6]8, ef/t,
Sanction Screening System vl/b u/L Sanction
:6\of088{ rf6{8{ a}+s lnld6]8, l;Ëfk'/, Pr=l8=Pkm=;L=
Related hf]lvdx? k|efjsf/L ?kdf cg'udg ug]{
a}+s lnld6]8, ef/t, cfO=;L=cfO{=;L=cfO{ a}+s lnld6]8,
u/]sf] 5 . ;fy}, a}+sn] pRr kb:y JolQm, Politically ef/t, PS;L; a}+s lnld6]8, ef/t, s]=O=aL xfgf a}+s,
Exposed Person -PEPs_, Adverse Media List/Saction
sf]l/of, cfO=;L=cfO{=;L=cfO{ a}+s lnld6]8, xªsË h:tf
List sf] Joj;flos ?kdf pkof]u ug]{ Joj:yf ldnfPsf]
a}+sx? ;Fu ;'dw'/ Joj;flos ;DaGw agfpg o; a}+s
5 . a}+sn] 5'§} Centralized KYC Processing Unit v8f ;kmn /x]sf] 5 .
ul/ u|fxs klxrfg tyf ;DklQ z'l4s/0f;Fu ;DalGwt !!= dfgj ;+;fwg ljsf;sf sfo{x?
hf]lvd Go"lgs/0f ug]{ sfo{ u/]sf] 5 . ;fy}, lgs6 ;dLIff jif{df a}+ssf sd{rf/Lx?df nuftf/ sf]/f]gf
eljiodf a}+sn] u|fxssf] k|df0fLs/0f lel8of] KYC ;+qmd0f b]lvPsf] sf/0f a}+ssf] b}lgs sfo{ ;Dkfbg
dfkm{t nfu' ug]{ / KYC ;"rgf cBfjlws / ?h' ug{ r'gf}tLk"0f{ /xof] . ;dLIff jif{sf] k|lts'n kl/l:ytLdf klg
ljB'tLo dfWod ;d]t k|of]u ug]{ sfo{of]hgf agfPsf] a}+ssf] sfo{ cljl5Gg ?kdf ;~rfng u/L u|fxs ju{nfO{
5 . a}+sn] eljiodf :jrflnt ?kdf u|fxs juL{s/0f r':t b'?:t ;]jf k|bfg ug{ a}+ssf sd{rf/Lx? ;kmn
Pj+ u|fxs ;DaGwL hf]lvdx? d"NofÍg ug]{ k|ljlwsf] /x]sf lyP .
ljsf; ug]{ sfo{of]hgf agfPsf] 5 . a+}sdf cfpg] gofF
sd{rf/Lx? ;d]t u|fxs klxrfg tyf ;DklQ z'l4s/0f g]kfn ;/sf/n] JolQmut tyf ;fj{hlgs ;jf/L
h:tf] ;+j]bgzLn ljifodf hfgsf/ x'g eGg] p2]Zon] ;fwgsf] cfjt hfjt lgodg u/]sf]n] ;dLIff jif{df a}+sn]
a}+sdf gofF egf{ x'g] sd{rf/Lx?nfO{ u|fxs klxrfg tyf sd{rf/Lx?nfO{ 3/kfO{ tyf 3/ cf;kf;sf zfvfx?af6
;DklQ z'l4s/0f ljifodf lgoldt ?kdf tflnd k|bfg ;]jf k|bfg ug{ ;Sg] Joj:yf u/]sf] lyof] . o;sf ;fy},
ug]{ ul/Psf] 5 . ;dLIff cjlwdf a}+sn] æWork from HomeÆ sfo{ljlw
nfu' u/L ;f] cGtu{t sd{rf/Lx?n] 3/df a;L ;xh?kdf
!)= a}+ssf] cf}Bf]lus jf Joj;flos ;DaGw a}+ssf] sfo{ ug{ d2t k'Ug'sf ;fy} sf]le8 dxfdf/L
a}+sn] cfˆgf] cf}Bf]lus Pj+ Joj;flos bfo/fnfO{ lj:tfl/t /f]syfd tyf lgoGq0fsf nflu ;xof]u k'u]sf] lyof] .
kfb}{ hfgsf] nflu /fli6«o, cGt/f{li6«o ;+3–;+:yf tyf o;}u/L sf]le8 lj?4sf] vf]knfO{ ljz]if k|fyldstfdf
cf}Bf]lus Jofj;flos k|lti7fgx?;Fu ;'dw'/ ;DaGw /fvL a}+sn] sd{rf/Lx?nfO{ sf]le8 ;+qmd0faf6 arfpg
:yflkt u/L ;f] ;DaGw clej[l4 ub}{ n}hfg] of]hgf cGo ;Dk"0f{ ;'/IffTds pkfox? ;d]t cjnDag
/fv]sf] 5 . ;fy}, ljleGGf cg'ej tyf of]Uotf xfl;n u/]sf] lyof] . o;sf ;fy}, sf]le8 ;+qmldt sd{rf/Lx?nfO{
u/]sf ;Dk"0f{ txsf sd{rf/L tyf u|fxs ju{x?;Fusf] cfjZostf cg';f/ c:ktfn tyf xf]6n cfO;f]nzgsf]
;DaGwnfO{ cem} k|uf9 agfpg] tkm{ a}+s k|oTgzLn ;d]t Joj:yf ul/Psf] lyof] .
/x]sf] 5 .
a}+sn] ljutsf cf=j= df h:t} ;dLIff jif{df klg sfo{
a}+ssf] Joj:yfkg tyf sd{rf/L aLr ;'dw'/ Pj+ ;Dkfbg d"NofÍgsf cfwf/df sd{rf/Lx?sf] tna j[l4nfO{
;dGjosf/L ;DaGw lgdf{0f u/L sfo{ ;Dkfbg x'Fb} cfPsf] lg/Gt/tf lbO{ sd{rf/Lx?sf] dgf]an pRr /fVg ;kmn
25
/x]sf] lyof] . Organizational Culture h:tf ljifox? ;dfj]z ul/Psf]
@)&* cfiff9 d;fGtdf a}+ssf] s'n sd{rf/L ;+Vof !,*^! 5 . o;/L Deloitte Touche Tohmatsu India LLP,
k'u]sf] 5 h;df ^@=#) k|ltzt cyf{t !,!%* hgf k'?if India n] lbPsf cToflws ;'emfjx? a}+sn] sfof{Gjog
sd{rf/Lx? / #&=&) k|ltzt cyf{t &)# hgf dlxnf ul/ ;s]sf] / s]lx ;'emfjx? rfn' cf=j=df nfu' ug]{ nIo
sd{rf/Lx? /x]sf 5g\ . kl/If0fsfn÷tflndL sd{rf/Lx?sf] lnPsf] 5 . ;fy}, a}+sn] rfn' cf=j=sf] cGTo ;Dddf
?kdf lgo'QmL lbOPsf sd{rf/Lx?nfO{ plrt sfo{;Dkfbg ljBdfg dfgj ;+;fwg Joj:yfkg ;ˆ6j]o/nfO{ kl/jt{g
d'Nof+sg tyf ;dLIff u/L a}+ssf] :yfoL kbdf kbk'tL{ u/L gofF dfgj ;+;fwg Joj:yfkg ;ˆ6j]o/nfO{ ;+rfngdf
ul/Psf] 5 . ;dLIff cjlwdf a}+sdf c:yfoL÷kl/If0f Nofpg] of]hgf /x]sf] 5 .
cjlwdf sfo{/t @&( hgf sd{rf/Lx?nfO{ ljleGg kbdf !@= ;~rfns ;ldlt Pj+ ;~rfns ;lDdlnt
:yfoL lgo'lQm lbOPsf] 5 / ;Ifd / of]Uo sd{rf/Lx?nfO{{ ;ldltx?
;dod} :yfoL kbdf kb:yfkgf ug{] ;DaGwdf dfgj
;+;fwg ljefun] ;'lglZrttf k|bfg u/]sf] 5 . a}+ssf] ;du| ;+rfng Pj+ Joj:yfkgsf nflu gLltut
lg0f{o ug]{, k|rlnt sfg"g Pj+ a}+ssf] cfGtl/s gLlt
o;}u/L, a}+sn] sd{rf/Lx?sf] sfo{ k|efjsfl/tf a9fpg, lgod adf]lhd ljleGg k|:tfjx? :jLs[t ug]{, a}+ssf]
1fg, Ifdtf, ;Lk clej[l4 Pj+ hf]lvd Joj:yfkgsf cNksfnLg Pj+ bL3{sfnLg of]hgf Pj+ /0fgLlt th'{df
nflu cfGtl/s tyf afXo ?kdf /fli6«o–cGt/f{li6«o txdf ug]{, Joj;fo;Fu ;DalGwt ljleGg k|sf/sf hf]lvdx?
ljleGg tflndx?df sd{rf/Lx?nfO{ ;xefuL u/fpFb} h:t}M shf{ hf]lvd, ahf/ hf]lvd, ;+rfng hf]lvd,
cfPsf] 5 . sf]le8 dxfdf/Lsf sf/0fn] ;dLIff jif{df t/ntf hf]lvd nufotsf ljifox?df lg/Gt/ 5nkmn
ef}lts ?kdf tfnLdsf sfo{qmdx? ;+rfng ug{ ;Dej u/L ljleGg lg0f{o ug]{ / ;f] sf] cg'udg ug]{df ;~rfns
g/x]sf] ePtf klg a}+sn] Jojxfl/s, ;+rfng, AML/ ;ldlt lg/Gt/ ;lqmo /x]sf] 5 . o;sf nflu ;~rfns
CFT, k|fljlws, shf{ nufotsf ljifodf cef}lts ;ldltn] k|rlnt sfg"g Pj+ lgodgsf/L lgsfox?n]
-er'{cn_ dfWodåf/f ljleGg sfo{qmdx? u/L ^,!%& hgf tf]s]sf] dfkb08x?nfO{ ;d]t Vofn ub}{ lgoldt tj/n]
sd{rf/Lx?nfO{ ;xefuL u/fPsf] 5 . ;dLIff cjlwdf a}7sx? a;L pko'Qm lg0f{o lnb}+ cfPsf] 5 .
a}+sn] JANBI tyf CANBI sf];{ cGtu{t shf{;Fu
;DalGwt æOMEGAÆ gfds gofF sf];{sf] z'?jft o;}u/L afXo Pj+ cfGtl/s n]vfk/LIfssf] k|ltj]bgdf
u/]sf] / ;f] sf];{df ;dLIff jif{df !** hgf sd{rf/Lx?n] pNn]v ul/Psf ljj/0f tyf ;'emfjx?dfly ;~rfns
;xeflutf hgfPsf 5g\ . o;sf ;fy}, O–nlg{Ë kf]6{n ;ldltdf 5nkmn eO{ n]vfk/LIfsn] /fVg' ePsf
dfkm{t a}+sn] ljleGg txsf sd{rf/Lx?sf] sfo{ ;Dkfbg ;'emfjx?nfO{ sfof{Gjog ug{ Joj:yfkgnfO{ cfjZos
d"NofÍg ;d]t ul/Psf] lyof] . lgb]{zg lbg] Pj+ ;f] sf] sfo{Gjogsf] cj:yfaf/] ;dLIff
ug]{ u/]sf] 5 . o;}u/L, n]vfk/LIf0f ;ldlt, hf]lvd
o;}u/L, dfgj ;+zfwg a}+ssf] cd'No ;DklQ xf] Joj:yfkg ;ldlt, sd{rf/L ;]jf ;'ljwf ;ldlt tyf
eGg] ljZjf;sf ;fy a}+ssf ;fljssf dfgj ;+zfwg ;DklQ z'4Ls/0f lgjf/0f ;ldltdf ljleGg ljifox?
;DaGwL cEof;x?, dfgj ;+zfwg k|lqmof, dfgj pk/ ePsf] 5nkmn, ;'emfj / lgb]{zg ;lxtsf] k|ltj]bg
;+zfwg k|ljlwx?sf] ;"Id ?kdf cWoog Pj+ ljZn]if0f lgoldt ?kdf ;~rfns ;ldltdf k]z u/L ;f] pk/
u/L a}+ssf] dfgj ;+zfwgsf ;Dk"0f{ cjojx? (Total lgoldt 5nkmn Pj+ cfjZos lg0f{ox? lng] ul/Psf] 5 .
HR Eco-System) nfO{ k|rlnt cGt/f{li6«o c;n
cEof;x? (International Best Practices) cg'?k agfpg] ;dLIff cjlwdf ;~rfns ;ldltsf] s'n #@ j6f a}7sx?
p2]Zo /fvL a}+sn] ut cf=j=df cGt/f{li6«o :t/df VoftL ;DkGg ePsf lyP . pQm a}7sx?df s'g} klg ;~rfnsn]
k|fKt ;+:yf Deloitte Touche Tohmatsu India LLP, leGg dt /fVg' ePsf] lyPg / ;a} a}7sdf cfjZos u0fk'/s
India nfO{ dfgj ;+zfwg k/fdz{bftfsf] ?kdf lgo'Qm
;+Vof k'uL a}7s ;+rfng ePsf] lyof] . a}+ssf] lgodfjnLdf
u/]sf] lyof] . pQm ;+:yfn] a}+ssf] Human Resource Joj:yf eP adf]lhd ;~rfns ;ldltsf] a}7s jfkt
Transformation ;DaGwdf lbPsf ;Nnfx Pj+ l;kmfl/;
k|lt a}7s cWoIfnfO{ ?= !%,)))÷– / ;~rfnsnfO{ ?=
cg';f/sf Policies tyf Standard Operating Procedures !@,)))÷– sf b/n] a}7s eQf e'QmfgL ul/Psf] 5 .
a}+ssf] sfo{sf/L ;ldlt tyf ;~rfns ;ldltdf cfjZos ;fy}, cGo ;~rfns :t/Lo ;ldltx?sf] a}7s jfkt
;dLIff ul/ :jLs[t ul/Psf] 5 . pQm Policies / Standard k|To]s ;~rfnsnfO{ k|lt a}7s ?= !@,)))÷– e'QmfgL
Operating Procedures df dfgj ;+;fwg ;DaGwL Talent
ul/Psf] 5 . o; ;DaGwL lj:t[t ljj/0f jflif{s
Acquisition, Learning and Development, Career k|ltj]bgdf æsDkgL P]g, @)^# sf] bkmf !)( adf]lhdsf
Management, Performance Management, Grievance cltl/Qm ljj/0fx?Æ zLif{s cGtu{tsf] a'Fbf æ9Æ df
Handling, Reward and Recognition, HR Digitaization, pNn]v ul/Psf] 5 .
26
;~rfns ;ldltdf ePsf] x]/km]/ lgDgfg';f/sf] x]/km]/ ePsf] 5 M
 ;dLIff cjlwdf ;~rfns ;ldltdf ePsf] x]/km]/ ldlt @)&&÷)$÷)! ut] b]lv ldlt @)&&÷!)÷!^
;DaGwdf ldlt @)&&÷!)÷!^ ut] ;DkGg a}+ssf] ut];Dd
pGgfO;f}+ jflif{s ;fwf/0f ;efdf a}+ssf] lgodfjnLdf != >L dgf]h s'df/ s]l8of -k|ltlglw–k'|8]lG;on O{Ge]i6d]G6
Joj:yf eP adf]lhd ;~rfnsx?sf] lgjf{rgsf] sDkgL k|f=ln=, ;+:yfks ;d"x_ – cWoIf
xsdf ;+:yfks z]o/wgLx?sf] tkm{af6 # -tLg_ / @= >L g/]Gb| s'df/ cu|jfn -;+:yfks ;d"x_ – ;~rfns
;j{;fwf/0f z]o/wgLx?sf] tkm{af6 @ -b'O{_ cfjZos
#= >L lj/]Gb| s'df/ zfx -;+:yfks ;d"x_ – ;~rfns
;+Vof % -kfFr_ dfq pDd]b\jf/L sfod ePsf]n] a}+ssf]
;~rfns lgjf{rg lgb]{lzsf, @)&@ sf] bkmf !^ -!_ $= >L lbg]z z+s/ kflnv] -k|ltlglw–l/Go'jn O{Ge]i6d]G6
adf]lhd ;+:yfks z]o/wgLsf] tkm{af6 -!_ >L dgf]h k|f=ln=, ;j{;fwf/0f ;d"x_ – ;~rfns
s'df/ s]l8of -k'|8]lG;on O{Ge]i6d]G6 sDkgL k|f=ln=sf] %= >L /fh]z s'df/ s]l8of -k|ltlglw–g]kfn dN6L g]zgn
k|ltlglw_, -@_ >L g/]Gb| s'df/ cu|jfn / -#_ >L /fx'n k|f=ln=, ;j{;fwf/0f ;d"x_ – ;~rfns
cu|jfn tyf ;j{;fwf/0f z]o/wgLsf] tkm{af6 -!_ ^= >L x;gf zdf{ – :jtGq ;~rfns
>L lbg]z z+s/ kflnv] -luGgL OGe]i6d]G6 k|f=ln= sf] ldlt @)&&÷!)÷!& ut] b]lv ldlt @)&*÷)#÷#!
k|ltlglw_, -@_ >L c+lst s]l8of -lne/]h xf]lN8Ë; ut];Dd Pj+ xfn;Dd sfod /x]sf]
k|f=ln= sf] k|ltlglw_ cfufdL $ jif]{ sfo{sfnsf] nflu
a}+ssf] ;~rfns kbdf lglj{/f]w lgjf{lrt x'g' ePsf] != >L dgf]h s'df/ s]l8of -k|ltlglw–k'|8]lG;on O{Ge]i6d]G6
lyof] . sDkgL k|f=ln=, ;+:yfks ;d"x_ – cWoIf
@= >L g/]Gb| s'df/ cu|jfn -;+:yfks ;d"x_ – ;~rfns
 ldlt @)&&÷!)÷!^ ut] a;]sf] ;~rfns ;ldltsf]
#^@cf}+ a}7saf6 >L dgf]h s'df/ s]l8of o; a}+ssf] #= >L /fx'n cu|jfn -;+:yfks ;d"x_ – ;~rfns
;~rfns ;ldltsf] cWoIf kbdf ;j{;Ddt ?kdf $= >L lbg]z z+s/ kflnv] -k|ltlglw – luGgL OGe]i6d]G6
rog x'g'ePsf] lyof] . k|f=ln=, ;j{;fwf/0f ;d"x_ – ;~rfns
 ldlt @)&^÷)%÷!@ ut] a;]sf] ;~rfns ;ldltsf] %= >L c+lst s]l8of -k|ltlglw – lne/]h xf]lN8Ë;
#@!cf}+ a}7sn] ;f]xL ldlt b]lv nfu' x'g] u/L >L k|f=ln=, ;j{;fwf/0f ;d"x_ – ;~rfns
x;gf zdf{Ho"nfO{ :jtGq ;~rfnsdf lgo'Qm u/]sf]df ^= >L x;gf zdf{ * – :jtGq ;~rfns
lghsf] sfo{sfn ldlt @)&&÷!!÷)$ df ;dfKt &= >L ldgf s'df/L ;}+h'** – :jtGq ;~rfns
ePsf] lyof] . * :jtGq ;~rfns >L x;gf zdf{sf] sfo{sfn ldlt
 ldlt @)&*÷)!÷!$ ut] a;]sf] ;~rfns ;ldltsf] @)&&÷!!÷)$ df k'/f ePsf] .
#^(cf}+ a}7saf6 >L ldgf s'df/L ;}+h'nfO{ ;f]lx ldlt ** ldlt @)&*÷)!÷!$ ut] a;]sf] ;~rfns ;ldltsf]
b]vL nfu' x'g] u/L $ jif]{ sfo{sfnsf nflu a}+ssf] #^(cf}+ a}7saf6 >L ldgf s'df/L ;}+h'nfO{ ;f]lx ldlt
:jtGq ;~rfns lgo'Qm u/]sf] / pQm lgo'lQmsf] b]vL nfu' x'g] u/L $ jif]{ sfo{sfnsf nflu a}+ssf]
cg'df]bgsf] ljz]if k|:tfj o;} ;fwf/0f ;ef ;dIf :jtGq ;~rfns lgo'Qm u/]sf] .
k]z ul/Psf] 5 .
k|rlnt a}+s tyf ljQLo ;+:yf ;DaGwL P]g @)&#, sDkgL
 o; a}+ssf lgjt{dfg ;~rfnsx? >L lj/]Gb| s'df/ P]g @)^#, ;"rLs[t ;+ul7t ;+:yfx?sf] ;'zf;g ;DaGwL
zfx, >L /fh]z s'df/ s]l8of -g]kfn dN6L g]zgn lgb]{lzsf, @)&$ tyf a}+ssf] lgodfjnL adf]lhd a}+sdf
k|f=ln= sf] k|ltlglw_ tyf >L x;gf zdf{nfO{ lghx?sf] lgDg adf]lhd ;~rfns ;+of]hs /xg] u/L ;~rfns
sfo{sfndf a}+ssf] ljsf; Pj+ pGgltsf] nflu :t/Lo n]vfk/LIf0f ;ldlt, hf]lvd Joj:yfkg ;ldlt,
k'¥ofpg' ePsf] of]ubfgsf] pRr sb/ ub}{ ;~rfns sd{rf/L ;]jf ;'ljwf ;DaGwL ;ldlt / ;DklQ z'l4s/0f
;ldlt, a}+ssf] Joj:yfkg tyf ;du| sd{rf/Lx?sf] lgjf/0f ;ldlt u/L hDdf rf/ lgoldt ;ldltx? /x]sf
tkm{af6 xflb{s wGojfb 1fkg ub}{ pxfFx?sf] cfufdL 5g\ .
lbgsf] JolQmut tyf Joj;flos lhjgsf] ;kmntfsf]
z'esfdgf JoQm ub{5f}+ . -s_ n]vfk/LIf0f ;ldlt
pk/f]Qm cg';f/sf] ;~rfnssf] lgjf{rg tyf :jtGq ;~rfnssf] lgjf{rgsf sf/0f ;dLIff jif{df n]vfk/LIf0f
;~rfnssf] sfo{sfn k'/f eO{ gofF :jtGq ;~rfnssf] ;ldltdf lgDgfg';f/sf] x]/km]/ ePsf] 5 M
lgo'lQmsf sf/0f ;dLIff cjlwdf ;~rfns ;ldltdf
27
ldlt @)&&÷)$÷)! ut] b]lv ldlt @)&&÷!)÷!^ ldlt @)&&÷)$÷)! ut] b]lv ldlt @)&&÷!)÷!^
ut];Dd ut];Dd
!= >L g/]Gb| s'df/ cu|jfn – ;+of]hs -;~rfns_ != >L /fh]z s'df/ s]l8of – ;+of]hs -;~rfns_
@= >L lbg]z z+s/ kflnv] – ;b:o -;~rfns_ @= >L g/]Gb| s'df/ cu|jfn – ;b:o -;~rfns_
#= >L lg/fs/ axfb'/ l;+x – ;b:o ;lrj -cfGtl/s #= >L ;'Gb/ k|;fb s8]n – ;b:o -k|d'v ;+rfng
n]vfk/LIf0f ljefu–k|d'v_ clws[t_
ldlt @)&&÷!)÷!* ut] b]lv ldlt @)&*÷)#÷#! $= >L z}nhf 1jfnL – ;b:o ;lrj -PsLs[t hf]lvd
ut];Dd Pj+ xfn;Dd sfod /x]sf] Joj:yfkg ljefu–k|d'v_
ldlt @)&&÷!)÷!* ut] b]lv ldlt @)&&÷!!÷)$
!= >L lbg]z z+s/ kflnv] – ;+of]hs -;~rfns_ ut];Dd
@= >L g/]Gb| s'df/ cu|jfn – ;b:o -;~rfns_ != >L g/]Gb| s'df/ cu|jfn – ;+of]hs -;~rfns_
#= >L lg/fs/ axfb'/ l;+x – ;b:o ;lrj -cfGtl/s @= >L lbg]z z+s/ kflnv] – ;b:o -;~rfns_
n]vfk/LIf0f ljefu–k|d'v_
#= >L x;gf zdf{ – ;b:o -;~rfns_
;dLIff jif{df n]vfk/LIf0f ;ldltsf] s'n @# j6f a}7sx?
$= >L ;'Gb/ k|;fb s8]n – ;b:o -k|d'v ;+rfng
;DkGg ePsf lyP . pQm a}7sx?df d'VotofM lgDg clws[t_
adf]lhdsf ljifox?df 5nkmn ePsf] lyof] .
%= >L z}nhf 1jfnL – ;b:o ;lrj -PsLs[t hf]lvd
 Jfflif{s cfGtl/s n]vfk/LIf0f sfo{ of]hgf cGtu{t Joj:yfkg ljefu–k|d'v_
zfvfx? tyf ljleGg ljefudf ul/Psf] n]vfk/LIf0f ldlt @)&&÷!!÷)% ut] b]lv ldlt @)&*÷)#÷#!
;DaGwL 5nkmn . ut];Dd
 cf=j @)&&÷&* sf] nfuL afXo n]vfk/LIf0fsf] != >L g/]Gb| s'df/ cu|jfn – ;+of]hs -;~rfns_
nflu tLg hgf n]vfk/LIfsx? dWo] s'g} Ps lgo'Qm @= >L lbg]z z+s/ kflnv] – ;b:o -;~rfns_
ug{sf] nflu tLg hgf n]vfk/LIfssf] gfd ;~rfns #= >L ;'Gb/ k|;fb s8]n – ;b:o -k|d'v ;+rfng
;ldltdf l;kmfl/; . clws[t_
 cf=j= @)&*÷&( sf] hf]lvddf cfwfl/t jflif{s $= >L z}nhf 1jfnL – ;b:o ;lrj -PsLs[t hf]lvd
n]vfk/LIf0f of]hgf -Risk Based Annual Audit Joj:yfkg ljefu–k|d'v_
Plan_ sf] ;dLIff tyf :jLs[lt . ;dLIff jif{df hf]lvd Joj:yfkg ;ldltsf] s'n & j6f
 s]lGb|o sfof{no cGtu{tsf ljleGg ljefux?sf] a}7sx? ;DkGg ePsf lyP . pQm a}7sx?df d'VotofM
Concurrent Audit Report ;DaGwL 5nkmn . lgDg adf]lhdsf ljifox?df 5nkmn ePsf] lyof] .
 cfGtl/s n]vfk/LIf0f ljefu k|d'v / cfGtl/s  shf{ ;DaGwL ljleGg ;"rsfÍx? ;DaGwL 5nkmn .
n]vfk/LIf0f ljefusf cGo sd{rf/Lx?sf] cf=j=  ;DklQ bfloTj Joj:yfkg ;ldltn] u/]sf lg0f{ox?
@)&^÷&& sf] sfo{;Dkfbg d"NofÍg af/] 5nkmn . ;DaGwL 5nkmn .
 a}+ssf] sfd sf/jfxLsf ;DaGwdf lgoldttf,  cf=j= @)&^÷&& df g]kfn /fi6« a}+sdf k7fPsf]
ldtJooLtf, cf}lrTotf / k|efjsf/Ltf h:tf s'/fx? a}+ssf] jflif{s hf]lvd cfFsngsf] ljj/0f ;DaGwL
5nkmn .
cjnDag eP÷gePsf] af/] ;dLIff u/L ;~rfns
;ldltnfO{ cfjZos ;'emfj lbg] .  cf=j= @)&^÷&& df a}+ssf] cfGtl/s k"FhLsf]if
kof{Kttf gLlt -ICAAP Policy_ cGtu{t g]kfn /fi6«
 zfvf sfof{nox?sf k|tLtkq sf/f]af/ ;DaGwL a}+sdf k7fPsf] jflif{s cfGtl/s k"FhLsf]if kof{Kttf
n]vfk/LIf0f k|ltj]bgx? . k|ltj]bg ljj/0f ;DaGwL 5nkmn .
-v_ hf]lvd Joj:yfkg ;ldlt  shf{ hf]lvd d"NofÍg k|ltj]bg -Credit Risk
;~rfnssf] lgjf{rg tyf :jtGq ;~rfnssf] sfo{sfn Assessment Report_ sf] ;dLIff tyf 5nkmn .
k'/f eO{ gofF :jtGq ;~rfnssf] lgo'lQmsf sf/0f ;dLIff  ahf/ hf]lvd d"NofÍg k|ltj]bg -Market Risk
jif{df hf]lvd Joj:yfkg ;ldltdf lgDgfg';f/sf] x]/km]/ Assessment Report_ sf] ;dLIff tyf 5nkmn .
ePsf] 5 M  ;+rfng hf]lvd d"NofÍg k|ltj]bg -Operation Risk
Assessment Report_ sf] ;dLIff tyf 5nkmn .
 bafj kl/If0f -Stress Testing_ ;DaGwL ;dLIff tyf
28
5nkmn . lgDg adf]lhdsf ljifox?df 5nkmn ePsf] lyof] .
 a}+ssf] ;+rfng hf]lvd cGtu{t k|d'v hf]lvd  sf]le8–!( sf] sf/0fn] sd{rf/Lx?df k/]sf] c;/ /
;'rsx? -Key Risk Indicators_ ;DaGwL 5nkmn . sd{rf/Lx?df ;+qmd0f /f]syfd tyf lgoGq0f ug{
 sf]le8–!( sf] sf/0fn] ;du| a}+lsË If]q nufot ckgfpg' kg]{ ;'/IffTds pkfox?sf] af/]df 5nkmn .
l;4fy{ a}+ssf] Joj;fodf kg{ ;Sg] c;/sf] ;dLIff  a}+lsË If]qsf] dfgj ;+;fwgdf b]vf k/]sf gjLgtd
tyf 5nkmn . k|j[lQsf af/]df 5nkmn .
 a}+ssf] ljut ( qodf;sf] If]qut lgis[o shf{sf]  cf=j @)&&÷&* sf] dfgj ;+;fwg;Fu ;DalGwt
;dLIff tyf 5nkmn . k|:tfljt ah]6sf] af/]df 5nkmn .
 a}+sn] dflh{g k|s[ltsf] shf{df u/]sf] nufgLsf]
 cf=j @)&^÷&& df dfgj ;+;fwg ljefun] u/]sf
;dLIff tyf ljZn]if0f . k|d'v sfo{ k|ultaf/] 5nkmn .
-u_ sd{rf/L ;]jf ;'ljwf ;ldlt  Human Resource Transformation kl/of]hgfsf]
;~rfnssf] lgjf{rg tyf :jtGq ;~rfnssf] sfo{sfn af/]df 5nkmn .
k'/f eO{ gofF :jtGq ;~rfnssf] lgo'lQmsf sf/0f ;dLIff  a}+ssf] ;du| dfjg ;+;fwg sfo{x?sf] af/]df 5nkmn .
jif{df sd{rf/L ;]jf ;'ljwf ;ldltdf lgDgfg';f/sf]  ;du| a}+lsË If]qsf] dfgj ;+;fwg l:yltsf] af/]df
x]/km]/ ePsf] 5 M ;dLIff .
ldlt @)&&÷)$÷)! ut] b]lv ldlt @)&&÷!)÷!^  k|:tfljt sd{rf/L ;]jf ljlgodfjnL ;+zf]wgsf]
ut];Dd af/]df ;dLIff .
!= >L lj/]Gb| s'df/ zfx – ;+of]hs -;~rfns_
-3_ ;DklQ z'4Ls/0f lgjf/0f ;ldlt
@= >L /fh]z s'df/ s]l8of – ;b:o -;~rfns_
;~rfnssf] lgjf{rg tyf :jtGq ;~rfnssf] sfo{sfn
#= >L lbg]z z+s/ kflnv] – ;b:o -;~rfns_
k'/f eO{ gofF :jtGq ;~rfnssf] lgo'lQmsf sf/0f ;dLIff
$= >L zDe' gfy uf}td – ;b:o -k|d'v sfo{sf/L clws[t_ jif{df ;DklQ z'4Ls/0f lgjf/0f ;ldltdf lgDgfg';f/sf]
%= >L ;'Gb/ k|;fb s8]n – ;b:o -k|d'v ;+rfng clws[t_ x]/km]/ ePsf] 5 M
^= >L k+sh kGt – ;b:o ;lrj -dfgj ;+zfwg ljefu–
ldlt @)&&÷)$÷)! ut] b]lv ldlt @)&&÷!)÷!^
k|d'v_
ut];Dd
ldlt @)&&÷!)÷!* ut] b]lv ldlt @)&&÷!!÷)$
ut];Dd != >L lbg]z z+s/ kflnv] – ;+of]hs -;~rfns_
!= >L /fx'n cu|jfn – ;+of]hs -;~rfns_ @= >L x;gf zdf{ – ;b:o -;~rfns_
@= >L c+lst s]l8of – ;b:o -;~rfns_ #= >L ;'Gb/ k|;fb s8]n – ;b:o -k|d'v ;+rfng clws[t_
#= >L x;gf zdf{ – ;b:o -;~rfns_ $= >L z}nhf 1jfnL – ;b:o -PsLs[t hf]lvd Joj:yfkg
$= >L zDe' gfy uf}td – ;b:o -k|d'v sfo{sf/L clws[t_ ljefu–k|d'v_
%= >L ;'Gb/ k|;fb s8]n – ;b:o -k|d'v ;+rfng clws[t_ %= >L ;/f]h sfˆn] – ;b:o ;lrj -cg'kfngf ljefu–
^= >L k+sh kGt – ;b:o ;lrj -dfgj ;+zfwg ljefu– k|d'v_
k|d'v_ ldlt @)&&÷!)÷!* ut] b]lv ldlt @)&*÷)#÷#!
ldlt @)&&÷!!÷)% ut] b]lv ldlt @)&*÷)#÷#! ut];Dd
ut];Dd 1. >L x;gf zdf{ * – ;+of]hs -;~rfns_
!= >L /fx'n cu|jfn – ;+of]hs -;~rfns_ 2. >L ldgf s'df/L ;}+h*
' * – ;+of]hs -;~rfns_
@= >L c+lst s]l8of – ;b:o -;~rfns_ 3. >L c+lst s]l8of – ;b:o -;~rfns_
#= >L zDe' gfy uf}td – ;b:o -k|d'v sfo{sf/L clws[t_
4. >L ;'Gb/ k|;fb s8]n – ;b:o -k|d'v ;+rfng clws[t_
$= >L ;'Gb/ k|;fb s8]n – ;b:o -k|d'v ;+rfng clws[t_
5. >L z}nhf 1jfnL – ;b:o -PsLs[t hf]lvd Joj:yfkg
%= >L k+sh kGt – ;b:o ;lrj -dfgj ;+zfwg ljefu–
ljefu–k|d'v_
k|d'v_
6. >L ;/f]h sfˆn] – ;b:o ;lrj -cg'kfngf ljefu–
;dLIff jif{df sd{rf/L ;]jf ;'ljwf ;ldltsf] s'n % j6f
a}7sx? ;DkGg ePsf lyP . pQm a}7sx?df d'VotofM k|d'v_
29
* :jtGq ;~rfns >L x;gf zdf{sf] sfo{sfn ldlt k|ltj]bg ;DaGwL 5nkmn .
@)&&÷!!÷)$ ut] k'/f ePsf] . -ª_ Core
Banking System (CBS) Procurement
** ldlt @)&*÷)!÷!$ ut] a;]sf] ;~rfns ;ldltsf] Committee:
#^(cf}+ a}7saf6 >L ldgf s'df/L ;}+h'nfO{ ;f]lx ldlt pk/f]Qm cg';f/sf lgoldt ;~rfns :t/Lo ;ldltsf]
b]vL nfu' x'g] u/L $ jif]{ sfo{sfnsf nflu a}+ssf] cltl/Qm vf; k|of]hgsf] nflu a}+ssf] ;~rfns
:jtGq ;~rfns lgo'Qm u/]sf] . ;fy}, ;f]lx a}7sn] ;ldltsf] lg0f{oåf/f ;~rfns :t/Lo CBS Procurement
>L ;}+h'nfO{ ;DklQ z'4Ls/0f lgjf/0f ;ldltsf] Committee u7g ul/Psf] 5 .
;+of]hssf] lhDd]jf/L tf]s]sf] 5 .
ldlt @)&^÷)%÷!@ ut] -tbg';f/ @( cu:6, @)!(_
;ldltn] ljBdfg ;DklQ z'4Ls/0f hf]lvd klxrfg tyf a;]sf] a}+ssf] ;~rfns ;ldltsf] #@!cf}+ a}7sn]
Joj:yfkg k|0ffnLsf] kof{Kttf / pko'Qmtfsf ;DaGwdf k|rlnt sfg"gsf] clwgdf /lx ;~rfns :tl/o CBS
5nkmn tyf cWoog u/L pko'Qm k|0ffnLsf] ljsf;sf Procurement Committee u7g u/]sf] lyof] . CBS
nflu ;~rfns ;ldlt ;dIf k|ltj]bg k]z ug]{ ;fy} Procurement Committee n] ;fljssf] Flexcube CBS
g]kfn /fi6« a}+ssf] lgb{]zgdf plNnlvt pQ/bfloTjx? :t/f]GgtL ug]{ cyjf gofF Finacle CBS h8fg ug]{
axg ub{} cfO/x]sf] 5 . eGg] af/]df cWoog tyf ljZn]if0f u/L a}+ssf] cfly{s
;dLIff jif{df ;DklQ z'4Ls/0f lgjf/0f ;ldltsf] s'n $ ljlgodfjnLsf] clwgdf /xL cfjZos vl/b k|lqmof cuf8L
j6f a}7sx? ;DkGg ePsf lyP . pQm a}7sx?df d'VotofM a9fO{ pko'Qm CBS vl/b ug]{ ;DaGwdf cfjZos b/efp
lgDg adf]lhdsf ljifox?df 5nkmn ePsf] lyof] . kq, ;fj{hlgs ;"rgf k|sfzg ug]{ / pko'Qm CBS vl/b
;DaGwdf clGtd lg0f{ofy{ ;~rfns ;ldltnfO{ l;kmfl/;
 cf=j= @)&^÷&& sf] rf}yf] qodf; ;Dd AML/ u/L cfˆgf] Terms of Reference (TOR) cg';f/sf]
CFT tyf KYC cg'kfngf lqmofsnfksf] sfof{Gjog
sfo{ ;DkGg u/] kZrft\ ;~rfns ;ldltsf] lg0f{o
cj:yfsf] af/]df 5nkmn . cg';f/ ldlt @)&*÷)#÷#! ut] b]lv CBS Procurement
 cf=j= @)&^÷&& sf] AML/CFT cg'kfngf hf]lvd Committee lj36g ul/Psf] 5 .
k|ltj]bg ;DaGwL ;dLIff .
;~rfnssf] lgjf{rg tyf :jtGq ;~rfnssf] sfo{sfn
 cf=j= @)&&÷&* sf] jflif{s ljefuLo ah]6 ;DaGwL k'/f eO{ gofF :jtGq ;~rfnssf] lgo'lQmsf sf/0f ;dLIff
;dLIff . jif{df CBS Procurement Committee df lgDgfg';f/sf]
 g]kfn /fi6« a}+såf/f ;+zf]wg u/L hf/L ul/Psf] PsLs[t x]/km]/ ePsf] 5 M
lgb]{zg @)&& sf] lgb]{zg !( df ePsf Joj:yfx?sf] ldlt @)&&÷)$÷)! ut] b]lv ldlt @)&&÷!)÷!^
af/]df ;dLIff tyf 5nkmn . ut];Dd
 AML/CFT ;DaGwdf n]vfk/LIfsaf6 k|fKt ePsf
1. >L lj/]Gb| s'df/ zfx – ;+of]hs -;~rfns_
l6Kk0fL, s}lkmot / To;nfO{ lg/fs/0f ug{ p7fOPsf
sbdx?sf] af/]df 5nkmn . 2. >L lbg]z z+s/ kflnv] – ;b:o -;~rfns_
 g]kfn ;/sf/åf/f hf/L ul/Psf] ;DklQ z'4Ls/0f 3. >L x;gf zdf{ – ;b:o -;~rfns_
tyf cftÍjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL 4. >L zDe' gfy uf}td – ;b:o -k|d'v sfo{sf/L clws[t_
/fli6«o hf]lvd cfFsng k|ltj]bg -@)!%–@)!*_ Pj+ 5. >L ;'Gb/ k|;fb s8]n – ;b:o -k|d'v ;+rfng clws[t_
/fli6«o /0fgLlt tyf sfo{ of]hgf -@)&^–@)*!_
6. >L ;[hg s[i0f dNn – ;b:o -;"rgf k|ljlw–k|d'v_
;DaGwL ;dLIff tyf 5nkmn .
 cf=j= @)&^÷&& Pj+ @)&&÷&* sf] klxnf] tyf bf]>f] ldlt @)&&÷!)÷!* ut] b]lv ldlt @)&&÷!!÷)$
qodf;df a}+såf/f z'? ul/Psf gofF ;]jf÷;'ljwf ut];Dd
k|bfg ubf{ tyf gofF ;Demf}tf, gLlt, sfo{ljlw, != >L /fx'n cu|jfn – ;+of]hs -;~rfns_
lgb]{zg hf/L÷cBfjlws ubf{ ;DklQ z'4Ls/0f tyf @= >L c+lst s]l8of – ;b:o -;~rfns_
cftÍjfbL lqmofsnfkdf ljQLo nufgL ;Fu lglxt
#= >L x;gf zdf{ – ;b:o -;~rfns_
hf]lvdx?sf] af/]df ;dLIff tyf 5nkmn .
$= >L zDe' gfy uf}td – ;b:o -k|d'v sfo{sf/L clws[t_
 cf=j= @)&&÷&* df a;]sf o; ;ldltsf a}7sx?df
ul/Psf lg0f{ox?sf] sfof{Gjogsf] af/]df 5nkmn . %= >L ;'Gb/ k|;fb s8]n – ;b:o -k|d'v ;+rfng clws[t_
 cf=j= @)&&÷&* sf] hf]lvd d"NofÍg tyf cfFsng 6. >L ;[hg s[i0f dNn – ;b:o -;"rgf k|ljlw–k|d'v_
30
ldlt @)&&÷!!÷)% ut] b]lv ldlt @)&*÷)#÷#! gfy uf}td Pj+ sfg"g ljefu tyf ljz]if ;DklQ -shf{
ut];Dd c;'nL_ OsfO{ k|d'v >L ef]nfgfy 9'Ëfgfn] lghx?sf]
1. >L /fx'n cu|jfn – ;+of]hs -;~rfns_ sfo{sfndf a}+ssf] ljsf; Pj+ pGgltsf] nflu k'¥ofpg'
ePsf] of]ubfgsf] pRr sb/ ub}{ ;~rfns ;ldlt, a}+ssf]
2. >L c+lst s]l8of – ;b:o -;~rfns_
Joj:yfkg tyf ;du| sd{rf/Lx?sf] tkm{af6 xflb{s
3. >L zDe' gfy uf}td – ;b:o -k|d'v sfo{sf/L clws[t_
wGojfb 1fkg ub}{ pxfFsf] cfufdL lbgsf] JolQmut tyf
4. >L ;'Gb/ k|;fb s8]n – ;b:o -k|d'v ;+rfng clws[t_ Joj;flos hLjgsf] ;kmntfsf] z'esfdgf JoQm ub{5f}+ .
5. >L ;[hg s[i0f dNn – ;b:o -;"rgf k|ljlw–k|d'v_
!$= ;xfos sDkgL l;4fy{ Soflk6n lnld6]8n]
;dLIff jif{df CBS Procurement Committee sf] s'n u/]sf d'ne't sfo{x?
% j6f a}7sx? ;DkGg ePsf lyP . pQm a}7sx?df
d'VotofM lgDg adf]lhdsf ljifox?df 5nkmn ePsf] a}+ssf] ;xfos sDkgLsf] ?kdf l;4fy{ Soflk6n lnld6]8
lyof] . /x]sf] 5 . h;sf] r'Qmf k'FhL ?= @) s/f]8 /x]sf]df pQm
k'FhLsf] %! k|ltzt :jfldTj o; a}+ssf] /x]sf] 5 eg]
 ljBdfg Core Banking System (CBS) vl/b afFsL $( k|ltzt :jfldTj cGo ;+:yfksx?sf] /x]sf] 5 .
k|lqmofsf] af/]df ;dLIff tyf 5nkmn .
l;4fy{ Soflk6n lnld6]8n] Do'r'cn km08sf] Joj:yfkgsf
 af]nkqstf{åf/f k|fKt k|ltlqmofsf cfwf/df Finacle
cltl/Qm ;Dk"0f{ dr]{G6 a}+lsË Joj;fo h:t} z]o/
CBS / Flexcube CBS sf kmfObf tyf a]kmfObfsf
/lhi6«f/, kf]6{kmf]lnof] Joj:yfkg, c08//fOl6Ë, lwtf]kq
af/]df ;dLIff tyf 5nkmn .
lgisfzg tyf laqmL k|aGws / skf]{/]6 P]8efOh/Lsf]
 af]nkqstf{;Fu Finacle CBS Pj+ Flexcube CBS sfo{ ub}{ cfO{/x]sf] 5 . sDkgLn] uPsf] cfly{s jif{df
sf] nfO;]G; vl/b ubf{ nfUg] clGtd d"No tyf u/]sf sfo{x? ;Gtf]ifhgs g} b]lvPsf 5g\ .
sfof{Gjogsf qmddf nfUg] nfutsf] ljj/0f ;DaGwdf
5nkmn . cfly{s jif{ @)&^÷&& df l;4fy{ Soflk6n lnld6]8sf] v'b
gfkmf ?= % s/f]8 @ nfv @& xhf/ ^( /x]sf]df cfly{s
 Core Banking System sf] clGtd 5gf]6sf] af/]df
jif{ @)&&÷&* df sDkgLsf] gfkmf pNn]vgLo ?kdf j[l4
;~rfns ;ldltnfO{ l;kmfl/; ug]{ ;DaGwdf 5nkmn .
eO{ ?= !) s/f]8 ^# nfv # xhf/ % ;o $$ /x]sf]
!#= Joj:yfkgdf ePsf] x]/km]/ / To;sf] sf/0f 5 . kF"hL ahf/df b]lvPsf] pRr j[l4sf] ;sf/fTds c;/
;dLIff cjlwdf o; a}+sdf sfo{/t sfg"g ljefu tyf sDkgLsf] gfkmfdf ;d]t b]lvPsf] 5 . sDkgLn]] cfly{s
ljz]if ;DklQ -shf{ c;'nL_ OsfO{ k|d'v >L ef]nfgfy jif{ @)&&÷&* sf] d'gfkmfaf6 cfˆgf z]o/wgLx?nfO{ s/
9'Ëfgfn] ldlt @)&&÷!)÷)! ut] b]lv nfu' x'g] u/L ;lxt $) k|ltzt gub nfef+z ljt/0f u/]sf] 5 .
lbPsf] :j}lR5s /fhLgfdf :jLs[t eO{ o; a}+ssf] ;]jfaf6 l;4fy{ Soflk6n lnld6]8n] g]kfn lwtf]kq af]8{ tyf
cnu x'g' ePsf] 5 . o;}u/L, ldlt @)&&÷!@÷!! ut]af6 l;l8P; P08 lSnol/Ë lnld6]8af6 lgIf]k ;b:osf] ?kdf
nfu' x'g] u/L >L uf]s'n ;fksf]6fnfO{ k|aGws–sfg"g sfo{ ug{sf nflu Ohfhtkq k|fKt u/]sf]df l;4fy{ a}+s
lgo'Qm ul/Psf] 5 . ln= sf ;Dk"0f{ zfvf sfof{nox? tyf cfˆg} sfof{nox?af6
o;}u/L, rfn' cf=j= df o; a}+ssf k|d'v sfo{sf/L clws[t lgIf]k ;b:o ;DaGwL ;]jf k|bfg ub}{ cfO{/x]sf] 5 . ;fy},
>L zDe' gfy uf}tdsf] kbfjwL ldlt @)&*÷)$÷@% ut] l;4fy{ Do'r'cn km08 cGtu{tsf] l;4fy{ OlSj6L km08 /
;dfKt ePsf] lyof] . a}+ssf] ldlt @)&*÷)$÷!% ut] l;4fy{ O{Ge]i6d]G6 u|f]y l:sd @ sf] of]hgf Joj:yfks
a;]sf] ;~rfns ;ldltsf] #&&cf}+ a}7ssf] lg0f{o cg';f/ /xL sfo{ ul//x]sf] 5 . l;4fy{ Do'r'cn km08 cGtu{tsf
ldlt @)&*÷)$÷@^ ut] b]lv nfu' x'g] u/L o; a}+ssf ?= ! ca{ %) s/f]8 cfwf/ cfsf/sf] l;4fy{ OlSj6L km08
gfoa k|d'v sfo{sf/L clws[t >L ;'Gb/ k|;fb s8]nnfO{ ljut $ jif{b]lv ;+rfngdf /x]sf] 5 eg] ?= ! ca{ @)
a}+ssf] sfod d'sfod k|d'v sfo{sf/L clws[tsf] lhDd]jf/L s/f]8 cfwf/ cfsf/sf] l;4fy{ O{Ge]i6d]G6 u|f]y l:sd @
tf]lsPsf]df a}+ssf] ldlt @)&*÷)*÷@& ut] a;]sf] ljut @ jif{b]lv ;+rfngdf /x]sf] 5 . ;dLIff cjlwsf]
;~rfns ;ldltsf] #*%cf}+ a}7ssf] lg0f{o cg';f/ cfiff9 d;fGtdf l;4fy{ OlSj6L km08 tyf l;4fy{
ldlt @)&*÷)*÷@& ut] b]lv nfu' x'g] u/L o; a}+ssf O{Ge]i6d]G6 u|f]y l:sd @ sf] k|lt O{sfO v'b ;DklQ d'No
sfod d'sfod k|d'v sfo{sf/L clws[t >L ;'Gb/ k|;fb qmdzM ?= !&=#% / ?= !&=&$ sfod /x]sf] 5 .
s8]nnfO{ a}+ssf] k|d'v sfo{sf/L clws[t kbdf lgo'Qm ;dLIff jif{df l;4fy{ Soflk6n lnld6]8n] rf/ j6f
ul/Psf] 5 . sDkgLx?sf] ;fwf/0f z]o/ lgisfzg, Pp6f sDkgLsf]
o; a}+ssf lgjt{dfg k|d'v sfo{sf/L clws[t >L zDe' xsk|b lgisfzg tyf tLg j6f sDkgLsf] af]nsaf]n
31
Joj:yfkg u/]sf] lyof]] . sDkgLn] xfn ljleGg ljQLo /lhi6«f/sf] sfdsf] u'0f:t/ yk r':t b'?:t agfpg' kg]{
;+:yf, C0fkqx? tyf km08x? u/L !^ j6f ;+:yfsf] z]o/ ;'emfjx? lbg'ePsf] lyof] .
/lhi6«f/sf] sfo{ ul//x]sf] 5 . o;/L a}+ssf] Joj:yfksLo Pj+ Joj;flos Ifdtf
!%= z]o/wgLx?n] lbPsf ;'emfjx?sf] sfof{Gjog clej[l4sf nflu z]o/wgL dxfg'efjx?n] lnlvt Pj+
a}+ssf] pGgfO;f}+ jflif{s ;fwf/0f ;efdf z]o/wgL df}lvs ?kdf lbg'ePsf ;'emfjx? a}+sn] ;b}j ;sf/fTds
dxfg'efjx?n] shf{ nufgL a9]sf] cg'kftdf s'n Aofh ?kdf lnb}+ cfPsf] 5 . a}+sn] z]o/wgLx?af6 k|fKt ePsf
cfDbfgL a9fpg' kg]{, k|lttkqsf] sf/f]af/ tyf ljb]zL ;'emfjx?nfO{ uDeL/tf k"j{s dgg ub}{ ;DefJotfsf
ljlgdoaf6 x'g] cfDbfgL a9fpg' kg]{, k|lt z]o/ cfDbfgL cfwf/df k|fyldstfsf ;fy sfof{Gjog ub}{ cfPsf]
a9fpg' kg]{, jf;nft aflx/sf sf/f]af/sf] nfut 36fpFb} 5 . ;dLIff cjlwdf sfof{Gjog ePsf ;'emfjx? b]xfo
hfg'kg]{, a}+ssf] nfut 36fpg ;xeflutfd'ns C0fkq adf]lhd /x]sf 5g\ M
hf/L ug'{ kg]{, j}slNks nufgL ;DaGwL wf/0ff agfpg' kg]{, @)&* cfiff9df a}+ssf] lgis[o shf{ ! k|ltzt /x]sf]df
a}+sn] cfˆgf] sfo{If]q, Joj;fo a9fpFb} nfg' kg]{, ljb]zL rfn' cf=j= sf] cflZjg d;fGtdf lgis[o shf{
cf}Bf]lus Joj;flos k|lti7fgx?;Fu ;xsfo{ ub}{ ljb]zL )=%$ k|ltzt /x]sf], jflif{s ;fwf/0f ;efdf p7]sf
d'b|fsf] ;+lrlt a9fpg' kg]{, ;fwf/0f hu]8f sf]if / a}+ssf] ljifox?sf] ;DaGwdf ;~rfns ;ldltdf 5nkmn u/L
k|ltkmn a9fpg' kg]{, C0fLsf] lwtf] lg/LIf0f sfo{ ;do sfof{Gjogsf nflu Joj:yfkgnfO{ cfjZos lgb]{zg lbg]
;dodf pRr Joj:yfkgaf6 klg x'g'kg]{, lgis[o shf{ ! Pj+ sfof{Gjogsf] cj:yfaf/] ;dLIff tyf 5nkmn ug]{
k|ltzt leq sfod u/L ;DklQsf] u'0f:t/df Wofg lbg' ul/Psf], a}+ssf] jflif{s ;fwf/0f ;ef ;dod} ;DkGg
kg]{, shf{ gf]S;fgL Joj:yf 36fpg' kg]{, shf{ ckn]vgsf] u/L o; a}+sdf vftf /x]sf z]o/wgLx?sf] nfef+z
ljj/0fdf C0fLsf] # k':t] ljj/0f /fVg' kg]{, ckn]lvt jflif{s ;fwf/0f ;ef ;DkGg ePsf] lbgd} hDdf ug]{
shf{ p7fpg] sfo{nfO{ ;~rfns :t/Lo ;ldlt u7g ul/Psf], cGo a}+sdf vftf /x]sf] z]o/wgLx?nfO{
u/L k|fyldstfdf /fVg'kg]{, u}/ a+}lsË ;DklQnfO{ oyf zSo rfF8} nfef+z hDdf ul/Psf], sf]le8–!( dxfdf/Lsf]
rfF8f] eGbf rfF8f] lnnfd lalqm ug'{kg]{, jflif{s ;fwf/0f ;+qmd0faf6 sd{rf/Lx?nfO{ ;'/lIft /fVg ;Dk"0f{
;efdf p7]sf ljifox?sf] ;DaGwdf ;~rfns ;ldltdf ;'/IffTds pkfox? cjnDag u/L sf]le8 lj?4sf]
5nkmn u/L sfof{Gjog ug'{kg]{, jflif{s ;fwf/0f ;ef vf]knfO{ ljz]if k|fyldstfdf /fvL ;Dk"0f{ sd{rf/Lx?nfO{
;dod} u/L nfef+z klg oyfzSo l56f] hDdf ug'{kg]{, vf]ksf] Joj:yf ;d]t ul/Psf], sd{rf/L vr{ oyf;Dej
k|To]s ;~rfnsn] a}+ssf] nflu u/]sf] of]ubfg Pj+ 36fpg] k|of; u/L sd{rf/Lsf] j[lQ ljsf; ;'lglZrt
;Nnfx ;'emfjsf] af/]df hfgsf/L u/fpg' kg]{, ;~rfns ul/Psf], o; a}+ssf] Value, Culture ldNbf]], sfo{bIftf
;ldltsf] vr{ ldtJooL x'g'kg]{, leGg z]o/ ldnfg ug'{kg]{, clej[l4 x'g] pko'Qm a+}s tyf ljQLo ;+:yfsf] klxrfg
n]vfk/LIf0fsf] k|ltj]bg g]kfnL efiffdf /fVg' kg]{, k|d'v ePdf dh{/ k|lqmof cuf8L a9fpg] 5f}+, ejg lgdf{0f
ljQLo kl/;"rsx?nfO{ c+u|]hL efiffdf /fVbf /fd|f] x'g], ;DaGwdf la/f6gu/sf] k|fb]lzs Pj+ zfvf sfof{no
k|ltj]bgdf b]lvPsf z'4fz'4L h:tf ;fdfGo q'6Lx? ejgsf] rfn' cf=j= sf] nIdL k"hfsf] lbgdf k"hfcfhf
;Rofpg' kg]{, sf]le8–!( dxfdf/Lsf] l:ylt sfod /lx/x]sf] u/L s]xL dlxgf leq pQm ejgaf6 a}+lsË sf/f]af/
cj:yfdf pRr ;ts{tf ckgfpFb} sd{rf/LnfO{ plrt ;~rfng ug]{ nIo /x]sf] / cGo ejgx? klg oyf;So
;]jf ;'ljwf lbO{ sfd ug]{ jftfj/0f agfpg' kg]{, sd{rf/L l56f] tof/ ug{ k|oTgzLn /x]sf], ;+:yfut ;fdflhs
vr{ 36fpg' kg]{, sd{rf/Lsf] j[lQ ljsf; ;'lglZrt pQ/bfloTj -CSR_ cGtu{t a}+sn] u/]sf] vr{sf] ljj/0f
ug'{kg]{, :yflgo lgsfo tyf ;+:yfx?;Fu ldn]/ ;/sf/L :ki6 ?kdf jflif{s k|ltj]bgdf pNn]v ul/Psf], a}+ssf]
lgIf]knfO{ k|f]T;fxg ug'{kg]{, t/ntf Joj:yfkgsf] ;Gt'ng cfjZostf cg'?k C0fkq hf/L ul/Psf], a}+ssf] sfo{If]q
sfod ug'{kg]{, a}+ssf] sdhf]/ pkl:ylt /x]sf] k|b]zdf tyf Joj;fo cfjZostf cg';f/ a9fpFb} nluPsf],
cjl:yt s]lGb|o sfof{no ePsf] a}+s tyf ljQLo ;+:yf t/ntf Joj:yfkgsf] ;Gt'ng sfod ul/Psf], ckn]lvt
dh{/ ug'{kg]{, dh{/ tyf PSjLlh;gsf] nflu /0fgLlt agfO{ shf{ p7fpg] sfo{nfO{ ;'b[9 ug{ æJoj:yfklso shf{
pko'Qm ;fem]bf/ vf]Hg'kg]{, ejg lgdf{0f rfF8} ;DkGg c;'nL ;ldltÆ dfkm{t shf{ c;'nL sfo{ tbf?stfsf
u/L ;f] ;DaGwL nfut af/] jflif{s k|ltj]bgdf :ki6 ;fy e}/x]sf], :yflgo lgsfo tyf ;+:yfx?;Fu ldn]/
?kdf pNn]v ug'{kg]{, k|ljlwsf] b'?kof]u tyf XoflsË ;/sf/L lgIf]knfO{ k|f]T;fxg ul/Psf] .
k|lt ;b}j ;r]t x'g'kg]{, ;+:yfut ;fdflhs pQ/bfloTj cfb/0fLo z]o/wgL dxfg'efjx?n] lbPsf plNnlvt cd"No
-CSR_ cGtu{t a}+sn] u/]sf] vr{sf] ljj/0f :ki6 ?kdf ;Nnfx tyf ;'emfjx? clwsf+z sfof{Gjog ul/;lsPsf]
pNn]v ug'{kg]{, ;xfos sDkgLsf] Joj:yfkg tyf z]o/ / s]xL sfof{Gjogsf ljleGg r/0fdf /x]sf] s'/f cjut
32
u/fpg rfxG5f}+ . ;fy}, cfufdL lbgdf klg z]o/wgL !&= wGojfb 1fkg
dxfg'efjx?af6 lg/Gt/ ;'emfj Pj+ ;xof]usf] ck]Iff ub}{ cGTodf, a}+ssf] pGglt / k|ultsf] ;xofqfdf ;fy lbg'x'g]
k|fKt ;'emfj sfof{Gjog ub}{ hfg] k|lta4tf JoQm ub{5f}+ . ;Dk"0f{ u|fxs dxfg'efjx?, z]o/wgL dxfg'efjx? tyf
!^= sf/f]af/nfO{ c;/ kfg]{ d'Vo s'/fx? g]kfn ;/sf/, lgodgsf/L lgsfox? g]kfn /fi6« a}+s,
g]kfn lwtf]kq af]8{, sDkgL /lhi6«f/sf] sfof{no, g]kfn
d"ne"t ?kdf a}+ssf] sfo{nfO{ c;/ kfg]{ tTjx?sf] af/]df
:6s PS:r]~h ln=, l;l8P; P08 lSnol/Ë lnld6]8af6
b]xfo cg';f/ a'Fbfut ?kdf pNn]v ul/Psf] 5 .
k|fKt ;xof]u tyf dfu{bz{gsf] nflu xflb{s s[t1tf
1. 5f]6f] 5f]6f] ;dodf b]lvg] nufgL of]Uo /sd, t/ntfdf 1fkg ub}{ eljiodf klg oxFfx?sf] ;fy kfO{/xg] ljZjf;
b]lvg] cfsl:ds ptf/ r9fj ;d:of g} a}+ssf] lnPsf 5f}+ . a}+ssf] lxtsf] nflu lg/Gt/ lqmofzLn eO{
sfo{df d'Vo ?kdf c;/ kfg]{ tTjsf] ?kdf /x]sf] 5 . u|fxsju{sf] ;]jfdf ;+nUg a}+s Joj:yfkg Pj+ ;Dk"0f{
2. b]zsf] cfly{s, df}lb|s tyf ljQLo gLlt kl/jt{gaf6 sd{rf/Lx?sf] Joj;flos k|ltj4tf Pj+ nugzLntfsf]
l;h{gf x'g;Sg] ;Defljt kl/l:yltn] klg a}+ssf] pRr d"NofÍg ub}{, cfGtl/s tyf afXo n]vfk/LIfs Pj+
Joj;fonfO{ c;/ k'¥ofpg ;Sg] b]lvG5 . ;Dk"0f{ z'e]R5'sx?nfO{ o; cj;/df xflb{s wGojfb lbg
3. sf]le8–!( dxfdf/Lsf] sf/0fn] ljZj cy{tGq rfxG5f}+ .
;lxt g]kfnsf] cy{tGqnfO{ kf/]sf] k|efjn] a}+ssf]
Joj;fonfO{ k|efj kf/]sf] 5 / o;sf gofF e]l/oG6 wGojfb .
cfpg] qmd hf/L /x]sf] . ;~rfns ;ldltsf] tkm{af6,
4. j}slNks nufgL If]qsf] cefj tyf cfGtl/s ahf/df
b]lvPsf] ;+s'rgsf sf/0f cfDbfgLsf] ;|f]tdf kg{ dgf]h s'df/ s]l8of g/]Gb| s'df/ cu|jfn
;Sg] c;/ sf ;fy} c:jefljs shf{ nufgL tyf cWoIf ;~rfns
lgIf]k sf/f]af/n] ahf/df c:j:y k|lt:kwf{ pTkGg ldlt M @)&*÷)(÷)* ldlt M @)&*÷)(÷)*
eO{ cfOkg{ ;Sg] hf]lvdx? .
5. z]o/ ahf/df b]lvPsf] cfsl:ds ?kdf cfpg] ptf/
r9fjn] klg a}+ssf] Joj;fodf c;/ k'Ug ;Sg]
cf+sng ul/Psf] 5 .
6. a}+saf6 k|jfx x'g] shf{ tyf a}+saf6 k|bfg ul/g]
u}/–sf]ifdf cfwfl/t ;]jfx?af6 x'g ;Sg] ;+efljt
hf]lvd .
7. ;"rgf k|ljlwsf] ljsf; ;Fu;Fu} o;;Fu hf]l8Psf
;+rfng hf]lvd a}+ssf] nflu csf]{ r"gf}ltsf] ljifo
xf] .
8. ljb]zL ljlgdo sf/f]af/sf qmddf ljlgdo b/df x'g]
kl/jt{gaf6 x'g;Sg] hf]lvd .
9. l5d]sL d'n's nufot cGt/f{li6«o cfly{s tyf ljQLo
hutdf b]vf kg{ ;Sg] ptf/r9fjaf6 g]kfnL ahf/df
kg{ ;Sg] k|efjn] klg a}+ssf] Joj;fodf c;/ k'Ug
;Sg] b]lvG5 .
o:tf y'k|} cfly{s tyf u}/ cfly{s r'gf}tLsf afjh'b klg
a}+sn] ;dofg's'n of]hgf tyf /0fgLltx?sf] cjnDag
u/L cfˆgf] nIo xfl;n ug]{ k|of; sfod} /fVg]5 .
33
cg';'rL -s_
!= n]vfk/LIfssf] k|ltj]bg ;DaGwdf ;+rfns ;ldltsf] l6Kk0fL
n]vfk/LIfssf] k|ltj]bgdf pNn]v ul/Psf ljj/0f tyf ;'emfjx?dfly ;~rfns ;ldltdf 5nkmn eO{ n]vfk/LIfsn]
/fVg' ePsf ;'emfjx?nfO{ sfof{Gjog ug{ Joj:yfkgnfO{ lgb]{zg lbg] ul/Psf] 5 . ;fy}, n]vfk/LIf0f ;ldltn]
tof/ u/]sf] k|ltj]bgx? lgoldt ?kdf ;~rfns ;ldltdf k]z u/L ;f] pk/ lgoldt 5nkmn Pj+ cfjZos
lg0f{ox? ug]{ ul/Psf] 5 .
@= n]vfk/LIf0f ;ldlt
-s_ a}+ssf] n]vfk/LIf0f ;ldltdf lgDg lnlvt ;b:ox? /xg' ePsf] 5 .
ldlt @)&&÷)$÷)! ut] b]lv ldlt @)&&÷!)÷!^ ut];Dd
!= >L g/]Gb| s'df/ cu|jfn – ;+of]hs -;+rfns_
@= >L lbg]z z+s/ kflnv] – ;b:o -;+rfns_
#= >L lg/fs/ axfb'/ l;+x – ;b:o ;lrj -cfGtl/s n]vfk/LIf0f ljefu–k|d'v_
ldlt @)&&÷!)÷!* ut] b]lv ldlt @)&*÷)#÷#! ut];Dd
!= >L lbg]z z+s/ kflnv] – ;+of]hs -;+rfns_
@= >L g/]Gb| s'df/ cu|jfn – ;b:o -;+rfns_
#= >L lg/fs/ axfb'/ l;+x – ;b:o ;lrj -cfGtl/s n]vfk/LIf0f ljefu–k|d'v_
-v_ ;dLIff cjlwdf n]vfk/LIf0f ;ldltsf] hDDff @# j6f a}7sx? ;DkGg ePsf lyP h;df d'ntM lgDg ljifox?
pk/ 5nkmn u/L ljleGg lg0f{ox? ul/Psf] lyof] M
• Jfflif{s cfGtl/s n]vfk/LIf0f sfo{ of]hgf cGtu{t zfvfx? tyf ljleGg ljefudf ul/Psf] n]vfk/LIf0f
;DaGwL 5nkmn .
• cf=j= @)&&÷&* sf] nflu afXo n]vfk/LIf0fsf] nflu tLg hgf n]vfk/LIfsx? dWo] s'g} Ps lgo'Qm ug{sf]
nflu tLg hgf n]vfk/LIfssf] gfd ;+rfns ;ldltdf l;kmfl/; .
• cf=j= @)&*÷&( sf] hf]lvddf cfwfl/t jflif{s n]vfk/LIf0f of]hgf -Risk Based Annual Audit Plan_ sf]
;dLIff tyf :jLs[lt .
• s]lGb|o sfof{no cGtu{tsf ljleGg ljefux?sf] Concurrent Audit Report ;DaGwL 5nkmn .
• cfGtl/s n]vfk/LIf0f ljefu k|d'v / cfGtl/s n]vfk/LIf0f ljefusf cGo sd{rf/Lx?sf] cf=j= @)&^÷&&
sfo{;Dkfbg d"Nofs+g af/] .
• zfvf sfof{nox?sf k|tLtkq sf/f]af/ ;DaGwL n]vfk/LIf0f k|ltj]bgx? .
-u_ ;dLIff cjlwdf n]vfk/LIf0f ;ldltdf /xg' ePsf ;+rfnsx?nfO{ k|lt a}7s ?= !@,)))÷– sf b/n] a}7s eQf
k|bfg ul/Psf] 5 .
-3_ ;dLIff cjlwdf ;~rfnsx? / k|d'v sfo{sf/L clws[tnfO{ e'QmfgL ul/Psf] /sd ljj/0f M
• ;~rfnsx?nfO{ a}7s eQf, b}lgs e|d0f eQf tyf cGo eQf tyf vr{ jfkt e'QmfgL ePsf] ?= $*,**,@($÷–
• k|d'v sfo{sf/L clws[tnfO{ kfl/>lds, eQf tyf cGo ;'ljwf jfkt e'QmfgL ul/Psf] ?= @,!!,!(,*#)÷–
-ª_ nfef+zsf] ljj/0f
a}sn] ut cf=j= @)&^÷&& df !@ k|ltztsf] b/n] af]gz z]o/ / # k|ltztsf] b/n] gub nfef+z -af]gz
z]o/ tyf gub nfef+zsf] s/ k|of]hgsf nflu ;d]t_ ljt/0f u/]sf]df o; cf=j= @)&&÷&* df !$=@% k|ltzt
af]gz z]o/ tyf )=&% k|ltzt gub nfef+z -af]gz z]o/ s/ k|of]hgsf nflu dfq_ ljt/0f ug]{ k|:tfj a}+ssf]
;+rfns ;ldltn] u/]sf] 5 .
-#_ cfly{s jif{ @)&&÷&* df a}+sn] s'g} z]o/ hkmt u/]sf] 5}g .
-$_ s'g} klg ;~rfns, sfo{sf/L k|d'v, a}+ssf ;+:yfks z]o/wgL jf lghsf gft]bf/ jf lgh ;+nUg /x]sf] kmd{,
sDkgL jf ;+ul7t ;+:yfn] a}+snfO{ s'g} klg /sd a'emfpg afFsL 5}g .
34
35
36
37
38
Plss[t ljQLo cj:yfsf] ljj/0f
cfiff9 d;fGt @)&* -!% h'nfO{ @)@!_
/sd ?= Dff
ljj/0f gf]6 ;d"x a}+s
cfiff9 d;fGt @)&* cfiff9 d;fGt @)&& cfiff9 d;fGt @)&* cfiff9 d;fGt @)&&
;DklQ
gub tyf gub ;dfg 4.1 6,198,805,271 5,970,144,076 5,976,055,588 5,959,187,692
g]kfn /fi6« a}+sdf /x]sf] df}Hbft tyf lng' 4.2 7,740,641,992 9,507,945,122 7,740,641,992 9,507,945,122
kg]{
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft 4.3 3,308,708,365 1,067,074,180 3,308,708,365 1,067,074,180
8]l/e]l6e ljQLo pks/0f 4.4 52,423,253 110,715,819 52,423,253 110,715,819
cGo Jofkfl/s ;DklQx? 4.5 243,946,370 222,536,048 - 147,021,248
a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ tyf 4.6 6,027,862,003 4,004,351,952 6,027,862,003 4,004,351,952
;fk6
u|fxsnfO{ lbPsf] shf{ tyf ;fk6 4.7 158,589,984,140 123,578,951,049 158,579,235,014 123,572,725,466
lwtf]kqdf nufgL 4.8 41,940,769,770 22,783,305,318 41,825,293,770 22,502,829,318
rfn' s/ ;DklQ 4.9 126,424,328 161,397,217 127,218,846 159,621,893
;xfos sDkgLdf nufgL 4.10 - - 51,000,000 51,000,000
;Da4 sDkgLdf nufgL 4.11 - - - -
nufgL ;DklQ 4.12 291,042,098 136,607,745 291,042,098 136,607,745
;DklQ tyf pks/0f 4.13 1,466,037,615 1,433,352,217 1,451,931,803 1,422,340,138
VoftL / cd"t{ ;DklQ 4.14 81,767,169 102,314,935 81,501,245 101,985,674
:yug s/ ;DklQ 4.15 - - - -
cGo ;DklQ 4.16 3,518,219,472 1,879,396,854 3,429,045,936 1,841,754,073
s"n ;DklQ 229,586,631,845 170,958,092,531 228,941,959,915 170,585,160,318
jflif{s k|ltj]bg
39
@)&&÷&*
ljj/0f gf]6 ;d"x a}+s
cfiff9 d;fGt @)&* cfiff9 d;fGt @)&& cfiff9 d;fGt @)&* cfiff9 d;fGt @)&&
40
jflif{s k|ltj]bg
bfloTj
a}+s tyf ljQLo ;+:yfx?nfO{{ ltg{ afFsL 4.17 7,717,011,244 6,759,236,798 7,717,011,244 6,759,236,798
g]kfn /fi6« a}+snfO{ ltg{ afFsL 4.18 5,859,906,910 20,054,195 5,859,906,910 20,054,195
8]l/e]l6e ljQLo pks/0f 4.19 - - - -
@)&&÷&*
u|fxssf] lgIf]k 4.20 180,438,924,523 139,172,356,368 180,924,009,324 139,609,497,543

ltg{ afFsL shf{ ;fk6L 4.21 - - - -
rfn' s/ bfloTj 4.9 - - - -
Joj:yf 4.22 - - - -
:yug s/ bfloTj 4.15 971,343,097 159,557,228 966,719,229 159,215,541
cGo bfloTj 4.23 5,625,142,991 3,319,424,056 4,909,947,881 2,863,326,565
hf/L ul/Psf] C0fkq 4.24 8,162,559,000 5,162,559,000 8,162,559,000 5,162,559,000
;'/If0f g/flvPsf] ;xfos cfjlBs bfloTj 4.25 - - - -
s"n bfloTj 208,774,887,766 154,593,187,644 208,540,153,589 154,573,889,642
OlSj6L
z]o/ k"FhL 4.26 10,962,299,199 9,787,767,142 10,962,299,199 9,787,767,142
z]o/ lk|ldod - - - -
;+lrt d'gfkmf 1,913,477,937 1,327,984,010 1,808,628,800 1,245,988,052
hu]8f tyf sf]ifx? 4.27 7,710,107,443 5,050,882,970 7,630,878,326 4,977,515,481
z]o/ wgLx?nfO{ jfF8kmfF8 of]Uo s"n OlSj6L 20,585,884,580 16,166,634,123 20,401,806,326 16,011,270,676
u}/ lgolGqt :jfy{ 225,859,500 198,270,764 - -
s"n OlSj6L 20,811,744,080 16,364,904,887 20,401,806,326 16,011,270,676
s"n bfloTj / OlSj6L 229,586,631,845 170,958,092,531 228,941,959,915 170,585,160,318
;+efljt bfloTj tyf k|ltj4tf 4.28 40,826,190,988 29,434,964,903 40,226,190,988 28,187,191,403
k|lt z]o/ v'b ;DklQ 187.79 165.17 186.11 163.58
k|d]z >]i7 ;'Gb/ k|= s8]n dgf]h s'df/ s]l8of g/]Gb| s'df/ cu|jfn cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/
k|d'v – ljQ tyf n]vf sf=d'= k|d'v sfo{sf/L clws[t cWoIf /fx'n cu|jfn l;=P= lzj rGb| >]i7
lbg]z z+s/ kflnv] jl/i7 ;fem]bf/
ldlt – sflQ{s &, @)&* -24 October 2021_ c+lst s]l8of lh= lk= /fhafxs P08 sDkgL
sf7df8f}+ ldgf s'df/L ;}+h' rf6{8{ Psfp06]06;\
-;+rfnsx?_
Plss[t gfkmf gf]S;fg ljj/0f

! >fj0f @)&& b]lv #! cfiff9 @)&* ;Dd -!^ h'nfO{ @)@) b]lv !% h'nfO{ @)@! ;Dd_
/sd ?= Dff
gf]6 ;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
Jofh cfDbfgL 4.29 14,980,136,398 15,466,133,327 14,949,205,421 15,432,152,273
Jofh vr{ 4.30 9,435,980,749 9,835,116,274 9,438,998,984 9,858,014,892
v'b Jofh cfDbfgL 5,544,155,649 5,631,017,053 5,510,206,437 5,574,137,381
z'Ns tyf sldzg cfDbfgL 4.31 1,498,916,709 1,150,164,069 1,337,101,297 1,073,835,829

z'Ns tyf sldzg vr{ 4.32 235,876,891 160,093,197 204,493,070 151,302,384
v'b z'Ns tyf sldzg cfDbfgL 1,263,039,818 990,070,872 1,132,608,227 922,533,445
v'b Jofh, z'Ns tyf sldzg cfDbfgL 6,807,195,467 6,621,087,925 6,642,814,664 6,496,670,826
v'b Jofkfl/s cfDbfgL 4.33 797,285,839 512,886,998 777,640,273 511,718,730
cGo ;+rfng cfDbfgL 4.34 1,074,690,740 163,771,180 1,042,360,844 161,585,533
hDdf ;+rfng cfDbfgL 8,679,172,046 7,297,746,103 8,462,815,781 7,169,975,089
shf{ tyf cGo xfgLsf] gf]S;fgL Joj:yf÷-lkmtf{_ 4.35 793,069,069 686,420,527 793,069,069 686,420,527
v'b ;+rfng cfDbfgL 7,886,102,977 6,611,325,576 7,669,746,712 6,483,554,562
;+rfng vr{
sd{rf/L vr{ 4.36 2,413,975,577 2,192,099,062 2,368,241,381 2,156,186,723
cGo ;+rfng vr{ 4.37 949,909,537 978,613,126 932,137,985 962,765,346

x|f;s§L tyf kl/iff]wg 4.38 206,643,398 201,883,888 202,641,830 196,950,476
;+rfng d'gfkmf 4,315,574,465 3,238,729,500 4,166,725,516 3,167,652,017
u}/ ;+rfng cfDbfgL 4.39 1,198,837 644,509 540,449 207,064
u}/ ;+rfng gf]S;fgL 4.40 24,679 39,218,977 24,679 39,218,977
cfo s/ cl3sf] d'gfkmf 4,316,748,623 3,200,155,033 4,167,241,286 3,128,640,105
cfos/ vr{ 4.41
rfn' s/ 1,366,638,594 1,018,824,432 1,327,716,985 997,719,652
:yug s/ (11,021,860) (12,510,185) (15,304,042) (12,693,262)

o; cjlwsf] d'gfkmf 2,961,131,889 2,193,840,786 2,854,828,343 2,143,613,715
gfkmf jfF8kmfF8
a}+ssf] z]o/ wgL 2,909,043,153 2,169,229,521 2,854,828,343 2,143,613,715
u}/ lgolGqt :jfy{ 52,088,736 24,611,265 - -
o; cjlwsf] d'gfkmf 2,961,131,889 2,193,840,786 2,854,828,343 2,143,613,715
k|lt z]o/ cfDbfgL

cfwf/e't k|lt z]o/ cfDbfgL 26.54 19.79 26.04 19.55
8fOn'6]8 k|lt z]o/ cfDbfgL 26.54 19.79 26.04 19.55
-;+rfnsx?_
41
Plss[t cGo lj:t[t cfDbfgLsf] ljj/0f
/sd ?= Dff
gf]6 ;d"x a}+s
ljj/0f
o; jif{sf] d'gfkmf 2,961,131,889 2,193,840,786 2,854,828,343 2,143,613,715
cfos/ kl5sf] cGo lj:t[t cfDbfgL 1,808,103,054 236,913,396 1,808,103,054 236,913,396
s_ gfkmf÷gf]S;fgdf k'gMjlu{s/0f gul/g] a'Fbfx?
plrt d"Nodf dfkg ul/Psf OlSj6L pks/0fsf
nufgLaf6 ePsf gfkmf÷-gf]S;fg_ 2,698,825,697 372,194,024 2,698,825,697 372,194,024
k'gMd"NofÍgaf6 ePsf gfkmf÷-gf]S;fg_ - - - -

kl/eflift nfe of]hgfaf6 ljdflÍs gfkmf÷-gf]S;fg_ (97,653,986) (33,746,315) (97,653,986) (33,746,315)
dfly pNn]v ul/Psf a'Fbfx?sf] cfos/ (793,068,657) (101,534,313) (793,068,657) (101,534,313)
gfkmf÷gf]S;fgdf k'gMjlu{s/0f gul/Psf v'b cGo 1,808,103,054 236,913,396 1,808,103,054 236,913,396
lj:t[t cfDbfgL
v_ gfkmf÷gf]S;fgdf k'gMjlu{s/0f ul/Psf jf ug{ ;lsg] a'Fbfx?
gub k|jfxsf] x]lhËaf6 ePsf] gfkmf÷-gf]S;fg_ - - - -
j}]b]lzs ;+rfngsf] sf/0f ljQLo ;DklQsf] ljlgdo

- - - -
kl/jt{g ubf{ x'g] ;6xL gfkmf÷-gf]S;fg_
dfly pNn]v ul/Psf a'Fbfx?sf] cfos/ - - - -
gfkmf÷gf]S;fgdf jlu{s/0f gul/Psf cGo v'b

- - - -
lj:t[t cfDbfgL
gfkmf÷gf]S;fgdf k'gMjlu{s/0f ul/Psf jf ug{
- - - -
;lsg]] v'b cGo lj:t[t cfDbfgL
u_ OlSj6L ljlwaf6 n]vfÍg ul/Psf] ;Da4 ;+:yfsf]
- - - -
cGo lj:t[t cfDbfgLdf lx:;f
cfos/ kl5sf] o; jif{sf] cGo lj:t[t cfDbfgL 1,808,103,054 236,913,396 1,808,103,054 236,913,396
s"n o; jif{sf] lj:t[t cfDbfgL 4,769,234,943 2,430,754,182 4,662,931,397 2,380,527,111
s"n lj:t[t cfDbfgLsf] jfF8kmfF8
a}+ssf] OlSj6L z]o/ wgL 4,717,146,206 2,406,142,917 4,662,931,397 2,380,527,111
u}/ lgolGqt :jfy{ 52,088,736 24,611,265 - -
s"n lj:t[t cfDbfgL 4,769,234,943 2,430,754,182 4,662,931,397 2,380,527,111
-;+rfnsx?_
42
Plss[t gub k|jfx ljj/0f
/sd ?= Dff
ljj/0f ;d"x a}+s
sf/f]jf/ ;+rfngaf6 gub k|jfx
Jofh cfDbfgL 14,327,007,839 13,321,827,724 14,325,322,789 13,318,657,842
z'Ns tyf cGo cfDbfgL 1,501,084,694 1,150,164,070 1,337,101,297 1,073,835,829
nfef+z cfDbfgL 128,782 1,128,873 128,782 1,128,873
cGo ;+rfng sf/f]jf/x?af6 cfDbfgL 1,724,509,759 595,749,450 1,722,900,284 594,595,683
Jofh vr{ (8,915,162,055) (9,333,825,024) (8,918,180,289) (9,356,723,642)
sldzg tyf z'Ns vr{ (235,876,891) (197,422,699) (204,493,070) (188,631,886)
sd{rf/L vr{ (1,904,062,479) (1,678,436,734) (1,858,328,281) (1,642,524,394)
cGo vr{ (949,934,218) (980,502,603) (932,162,664) (964,654,821)
;+rfng ;DklQ tyf bfloTjsf] kl/jt{g cl3sf] 5,547,695,430 2,878,683,057 5,472,288,848 2,835,683,485
;+rfng gub k|jfx
;+rfng ;DjlGw rfn' ;DklQdf sld÷-j[l4_
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 1,767,303,130 (3,401,973,752) 1,767,303,130 (3,401,973,752)
a}+s tyf ljQLo ;+:yfx?df /x]sf] df}Hbft (2,241,634,185) (33,953,964) (2,241,634,185) (33,953,964)
cGo Jofkfl/s ;DklQ 85,851,325 (110,656,418) 147,021,248 (66,290,118)
a}+s tyf ljQLo ;+:yfx?nfO{ lbPsf] shf{ tyf ;fk6 (2,023,510,051) (731,206,720) (2,023,510,051) (731,206,720)
u|fxsnfO{ lbPsf] shf{ tyf ;fk6 (35,958,536,513) (19,436,679,736) (35,954,012,971) (19,431,254,453)
cGo ;DklQ 9,672,624,977 (3,786,103,263) 9,662,987,007 (3,786,558,268)

(28,697,901,318) (27,500,573,853) (28,641,845,822) (27,451,237,275)
;+rfng ;DjlGw rfn' bfloTjdf -sld_÷j[l4

a}+s tyf ljQLo ;+:yfx?nfO{ ltg{ afFsL 957,774,446 (1,645,090,933) 957,774,446 (1,645,090,933)
g]kfn /fi6« a}+snfO{ ltg{ afFsL 5,839,852,715 (964,006,870) 5,839,852,715 (964,006,870)
u|fxssf] lgIf]k 41,266,568,155 24,616,460,785 41,314,511,781 24,686,130,009
C0f tyf ;fk6L - - - -
cGo bfloTj (10,019,197,338) 5,307,476,936 (10,278,533,723) 5,242,973,527
cfos/ e'QmfgL cl3sf] sf/f]jf/ ;+rfngaf6 v'b 14,894,792,092 2,692,949,122 14,664,048,245 2,704,451,943
gub k|jfx
cfos/ e'QmfgL (1,331,903,275) (1,162,054,496) (1,295,313,939) (1,140,356,310)
sf/f]jf/ ;+rfngaf6 v'b gub k|jfx 13,562,888,817 1,530,894,625 13,368,734,305 1,564,095,633
nufgL sf/f]jf/af6 gub k|jfx
lwtf]kq nufgL vl/b (16,478,428,747) (4,635,114,239) (16,524,508,512) (4,639,638,239)
lwtf]kq nufgL ljlqmjf6 k|fKtL - - - -
;DklQ tyf pks/0fx?sf] vl/b (218,630,604) (328,149,313) (211,598,643) (327,967,899)
;DklQ tyf pks/0fx?sf] ljlqmjf6 k|fKtL 2,180,814 12,330,441 2,180,814 1,876,774
cd"t{ ;DklQsf] vl/b (10,611,866) (81,597,262) (10,611,866) (81,597,262)
cd"t{ ;DklQsf] ljqmLaf6 k|fKtL - - - -
nufgL ;DklQsf] vl/b - - - -
nufgL ;dklQsf] ljqmLjf6 k|fKtL - - - -
Jofh cfDbfgL 1,185,692,204 909,200,105 1,157,397,363 879,105,254
nfef+z cfDbfgL 98,176,189 78,219,790 97,880,046 77,453,327
nufgL sf/f]jf/df v'b gub k|jfx (15,421,622,010) (4,045,110,478) (15,489,260,798) (4,090,768,045)
43
ljj/0f ;d"x a}+s
ljQLo sf/f]jf/af6 gub k|jfx
C0fkq lgisfzgaf6 k|fKtL 3,000,000,000 2,500,000,000 3,000,000,000 2,500,000,000
C0fkqsf] e'QmfgL - (303,520,000) - (303,520,000)
;'/If0f g/flvPsf] ;xfos cfjlBs bfloTj - - - -
lgisfzgjf6 k|fKtL
;'/If0f g/flvPsf] ;xfos cfjlBs bfloTjsf] e'QmfgL - - - -
z]o/ lgisfzgaf6 k|fKtL - - - -
nfef+z vr{ (343,633,014) (1,387,232,230) (293,633,014) (1,345,126,966)
Jofh vr{ (520,818,695) (501,291,250) (520,818,695) (501,291,250)
cGo k|fKtL/ e'QmfgL (48,153,903) (20,013,297) (48,153,903) (20,013,297)
ljQLo sf/f]jf/af6 v'b gub k|jfx 2,087,394,388 287,943,223 2,137,394,388 330,048,487
gub k|jfxdf ePsf] v'b -sdL_÷j[l4 228,661,195 (2,226,272,630) 16,867,895 (2,196,623,925)
gub tyf gub ;dfgdf /x]sf] z'?jftL df}Hbft 5,970,144,076 8,196,416,706 5,959,187,692 8,155,811,617
gub tyf gub ;dfgdf ljlgdo b/ kl/jt{gsf] c;/ - - - -
gub tyf gub ;dfgdf /x]sf] clGtd df}Hbft 6,198,805,271 5,970,144,076 5,976,055,588 5,959,187,692
-;+rfnsx?_
44
Plss[t OlSj6Ldf ePsf] kl/jt{gsf] ljj/0f
/sd ?= Dff
;d"x
a}+ssf ;fwf/0f z]o/wgLsf lgldQ u}/ lgolGqt hDdf OlSj6L
ljj/0f z]o/ lk|ldod k'gMd"NofÍg
:jfy{
z]o/ k"FhL ;fwf/0f hu]8f sf]if ;6xL 36a9 lgodgsf/L sf]if plrt d"No sf]if ;+lrt d'gfkmf cGo sf]if hDdf
sf]if sf]if
! >fj0f @)&^ sf] df}Hbft 8,887,604,539 122,091,505 2,211,510,307 31,125,658 589,817,387 437,278,055 - 1,882,072,317 1,020,756,791 15,182,256,561 194,291,078 15,376,547,640
;dfof]hg÷k'gM:yfkgf - - - - (35,151,407) - - - - (35,151,407) - (35,151,407)
! >fj0f @)&^ sf] ;dfof]hLt÷
8,887,604,539 122,091,505 2,211,510,307 31,125,658 554,665,980 437,278,055 - 1,882,072,317 1,020,756,791 15,147,105,154 194,291,078 15,341,396,233
k'gM:yflkt df}Hbft
o; jif{sf]] lj:t[t cfDbfgL
o; jif{sf] d'gfkmf - - - - - - - 2,169,229,520 - 2,169,229,520 24,611,264 2,193,840,784
s/ kl5sf] cGo lj:t[t cfDbfgL
plrt d"Nodf dfkg ul/Psf OlSj6L
pks/0fsf nufgLaf6 ePsf] gfkmf÷ - - - - 260,535,817 - - - 260,535,817 - 260,535,817
-
-gf]S;fg_
k'gM d"NofÍgaf6 ePsf] gfkmf÷-gf]S;fg_ - - - - - - - - - - - -
kl/eflift nfe of]hgfsf] ladflÍs
- - - 25,333,739 - - (25,333,739) (23,622,421) (23,622,421) - (23,622,421)
-actuarial_ gfkmf÷-gf]S;fg_ -
gub k|jfxsf] x]lhÍaf6 ePsf] gfkmf÷

- - - - - - - - - - -
-gf]S;fg_ -
j}]b]lzs ;+rfngsf] sf/0f ljQLo

;DklQsf] ljlgdo kl/jt{g ubf{ x'g] - - - - - - - - - - -
-
;6xL gfkmf÷-gf]S;fg_
o; jif{sf] lj:t[t cfDbfgL - - - - 25,333,739 260,535,817 - 2,143,895,781 (23,622,421) 2,406,142,916 24,611,264 2,430,754,180
hu]8f sf]ifdf ;fl/Psf] /sd - - 431,284,323 - 69,179,764 - - (990,600,166) 490,136,078 - - -
hu]8f sf]ifaf6 :yfgfGt/0f ePsf] /sd - - - - (37,287,825) - - 37,287,825 (20,013,297) (20,013,297) - (20,013,297)
OlSj6Ldf l;w} b]vfOPsf] z]o/wgL;Fusf] sf/f]jf/
z]o/ lgisfzg
z]o/df cfwfl/t e'QmfgL - - - - - - - - - - - -
z]o/wgLnfO{ nfef+z ljt/0f - - -
jflif{s k|ltj]bg
af]g; z]o/ lgisfzg 900,162,602 (122,091,505) - - - - - (378,071,097) (400,000,000) - - -

gub nfef+z e'QmfgL - - - - - - - (1,366,600,651) - (1,366,600,651) (20,631,579) (1,387,232,230)
45
hDdf of]ubfg 900,162,602 (122,091,505) - - - - - (1,744,671,748) (400,000,000) (1,366,600,651) (20,631,579) (1,387,232,230)
cfiff9 d;fGt @)&& sf] df}Hbft 9,787,767,142 - 2,642,794,631 31,125,658 611,891,658 697,813,872 - 1,327,984,010 1,067,257,152 16,166,634,123 198,270,764 16,364,904,886
@)&&÷&*
/sd ?= Dff
;d"x
46
u}/ lgolGqt hDdf OlSj6L
jflif{s k|ltj]bg
a}+ssf ;fwf/0f z]o/wgLsf lgldQ

:jfy{
sf]if sf]if
! >fj0f @)&& ;fnsf] df}Hbft 9,787,767,142 - 2,642,794,631 31,125,658 611,891,658 697,813,872 - 1,327,984,010 1,067,257,152 16,166,634,123 198,270,764 16,364,904,886
;dfof]hg÷k'gM:yfkgf - - - - - 69,391,170 - - - 69,391,170 - 69,391,170
@)&&÷&*
! >fj0f @)&& sf] ;dfof]hLt÷

9,787,767,142 - 2,642,794,631 31,125,658 611,891,658 767,205,042 - 1,327,984,010 1,067,257,152 16,236,025,293 198,270,764 16,434,296,057
k'gM:yflkt df}Hbft
o; jif{sf] d'gfkmf - - - - - - - 2,909,043,151 - 2,909,043,151 52,088,736 2,961,131,887
pks/0fsf nufgLaf6 ePsf] gfkmf÷ - - - - - 1,889,177,988 - - - 1,889,177,988 - 1,889,177,988
-gf]S;fg_
- - - - - - - - (68,357,790) (68,357,790) - (68,357,790)
-actuarial_ gfkmf÷-gf]S;fg_
- - - - - - - - - - - -
-gf]S;fg_
;DklQsf] ljlgdo kl/jt{g ubf{ x'g] - - - - - - - - - - - -
o; jif{sf] lj:t[t cfDbfgL - - - - - 1,889,177,988 - 2,909,043,151 (68,357,790) 4,729,863,348 52,088,736 4,781,952,085
hu]8f sf]ifdf ;fl/Psf] /sd - - 576,387,149 - 110,654,271 - - (1,185,168,921) 498,127,501 - - -
hu]8f sf]ifaf6 :yfgfGt/0f ePsf] /sd - - - - (78,553,248) 29,673,336 - 51,764,768 (63,755,903) (60,871,047) - (60,871,047)
z]o/ lgisfzg - - - - - - - - - - - -
z]o/wgLnfO{ nfef+z ljt/0f - - - - - - - - - - - -
af]g; z]o/ lgisfzg 1,174,532,057 - - - - - - (871,012,057) (303,520,000) - - -
gub nfef+z e'QmfgL - - - - - - - (319,133,014) - (319,133,014) (24,500,000) (343,633,014)
hDdf of]ubfg 1,174,532,057 - - - - - - (1,190,145,071) (303,520,000) (319,133,014) (24,500,000) (343,633,014)
cfiff9 d;fGt @)&* sf] df}Hbft 10,962,299,199 - 3,219,181,780 31,125,658 643,992,682 2,686,056,366 - 1,913,477,937 1,129,750,959 20,585,884,580 225,859,501 20,811,744,081
/sd ?= Dff
a}+s
a}+ssf ;fwf/0f z]o/wgLsf lgldQ u}/ lgolGqt hDdf OlSj6L
:jfy{
sf]if sf]if
! >fj0f @)&^ ;fnsf] df}Hbft 8,887,604,540 122,091,505 2,191,960,557 589,817,387 437,278,055 - 1,801,400,742 969,756,791 15,031,035,234 - 15,031,035,234
31,125,658
;dfof]hg÷k'gM:yfkgf - - - - (35,151,408) - - - - (35,151,408) - (35,151,407.82)
! >fj0f @)&^ sf] ;dfof]hLt÷k'gM:yflkt
8,887,604,540 122,091,505 2,191,960,557 31,125,658 554,665,979 437,278,055 - 1,801,400,742 969,756,791 14,995,883,827 - 14,995,883,827
df}Hbft
o; jif{sf] d'gfkmf - - - - - - - 2,143,613,715 - 2,143,613,715 - 2,143,613,715
pks/0fsf nufgLaf6 ePsf] gfkmf÷ - - - - - 260,535,817 - - - 260,535,817 - 260,535,817
-gf]S;fg_
- - - - 25,333,739 - - (25,333,739) (23,622,421) (23,622,421) - (23,622,421)
- - - - - - - - - - - -
-gf]S;fg_
j}]b]lzs ;+rfngsf] sf/0f ljQLo ;DklQsf
ljlgdo kl/jt{g ubf{ x'g] ;6xL gfkmf÷ - - - - - - - - - - - -
-gf]S;fg_
o; jif{sf] lj:t[t cfDbfgL - - - - 25,333,739 260,535,817 - 2,118,279,976 (23,622,421) 2,380,527,111 - 2,380,527,111
hu]8f sf]ifdf ;fl/Psf] /sd - - 428,722,743 - 69,179,764 - - (987,782,427) 489,879,920 - - -
hu]8f sf]ifaf6 :yfgfGt/0f ePsf] /sd - - - - (37,287,825) - - 37,287,825 (20,013,297) (20,013,297) - (20,013,297)
z]o/ lgisfzg - - - - - - - - - - - -
af]g; z]o/ lgisfzg 900,162,602 (122,091,505) - - - - - (378,071,097) (400,000,000) - - -
gub nfef+z e'QmfgL - - - - - - - (1,345,126,966) - (1,345,126,966) - (1,345,126,966)
jflif{s k|ltj]bg
hDdf of]ubfg 900,162,602 (122,091,505) - - - - - (1,723,198,063) (400,000,000) (1,345,126,966) - (1,345,126,966)

cfiff9 d;fGt @)&& sf] df}Hbft 9,787,767,142 - 2,620,683,300 31,125,658 611,891,658 697,813,872 - 1,245,988,052 1,016,000,994 16,011,270,676 - 16,011,270,676
47
@)&&÷&*
/sd ?= Dff
a}+s
48
jflif{s k|ltj]bg
ljj/0f a}+ssf ;fwf/0f z]o/wgLsf lgldQ u}/ lgolGqt hDdf OlSj6L

:jfy{
z]o/ k"FhL z]o/ lk|ldod ;fwf/0f hu]8f sf]if ;6xL 36a9 lgodgsf/L sf]if plrt d"No sf]if k'gMd"NofÍg ;+lrt d'gfkmf cGo sf]if hDdf
sf]if sf]if
! >fj0f @)&& ;fnsf] df}Hbft 9,787,767,142 - 2,620,683,300 31,125,658 611,891,658 697,813,872 - 1,245,988,052 1,016,000,994 16,011,270,676 - 16,011,270,676
@)&&÷&*
;dfof]hg÷k'gM:yfkgf - - - - - 69,391,170 - - - 69,391,170 - 69,391,170

! >fj0f @)&& sf] ;dfof]hLt÷
9,787,767,142 - 2,620,683,300 31,125,658 611,891,658 767,205,042 - 1,245,988,052 1,016,000,994 16,080,661,846 - 16,080,661,846
k'gM:yflkt df}Hbft
o; jif{sf]] lj:t[t cfDbfgL - - -
o; jif{sf] d'gfkmf - - - - - - - 2,854,828,343 - 2,854,828,343 - 2,854,828,343
s/ kl5sf] cGo lj:t[t cfDbfgL - - -

pks/0fsf nufgLaf6 ePsf] gfkmf÷ - - - - - 1,889,177,988 - - - 1,889,177,988 - 1,889,177,988
-gf]S;fg_
- - - - - - - - (68,357,790) (68,357,790) - (68,357,790)
- - - - - - - - - - - -
-gf]S;fg_
;DklQsf] ljlgdo kl/jt{g ubf{ x'g] - - - - - - - - - - - -
o; jif{sf] lj:t[t cfDbfgL - - - - - 1,889,177,988 - 2,854,828,343 (68,357,790) 4,675,648,541 - 4,675,648,541
hu]8f sf]ifdf ;fl/Psf] /sd - - 570,965,669 - 110,654,271 - - (1,179,205,292) 497,585,352 - - -
hu]8f sf]ifaf6 :yfgfGt/0f ePsf] /sd - - - - (78,553,248) 29,673,336 - 51,662,768 (63,653,903) (60,871,047) - (60,871,047)
OlSj6Ldf l;w} b]vfOPsf] z]o/wgL;Fusf]
-
sf/f]jf/ - -
z]o/ lgisfzg - - - - - - - - - - - -
af]g; z]o/ lgisfzg 1,174,532,057 - - - - - - (871,012,057) (303,520,000) - - -
gub nfef+z e'QmfgL - - - - - - - (293,633,014) - (293,633,014) - (293,633,014)
hDdf of]ubfg 1,174,532,057 - - - - - - (1,164,645,071) (303,520,000) (293,633,014) - (293,633,014)
cfiff9 d;fGt @)&* sf] df}Hbft 10,962,299,198 - 3,191,648,969 31,125,658 643,992,682 2,686,056,366 - 1,808,628,800 1,078,054,653 20,401,806,326 - 20,401,806,326
afF8\g of]Uo gfkmf÷gf]S;fgsf] tflnsf
cfiff9 d;fGt @)&*
g]kfn /fi6« a}+ssf] lgodfjnL adf]lhd
/sd ?= Dff
a}+s
ljj/0f
o; jif{ ut jif{
gfkmf gf]S;fg ljj/0f cg';f/ v'b gfkmf÷-gf]S;fg_ 2,854,828,343 2,143,613,715
afF8kmFf8M
!= ;fwf/0f hu]8f sf]if (570,965,669) (428,722,743)
@= ;6xL 36a9 sf]if - -
#= k"FhL lkmtf{ sf]if (469,037,069) (468,443,783)
$= ;+:yfut ;fdflhs pQ/bfloTj sf]if (28,548,283) (21,436,137)
%= sd{rf/L tflnd sf]if - -
^= cGo
s_ nufgL ;dfof]hg sf]if 15,500,000 -
v_ o; cf=j=df ljlqm ePsf cGo lj:t[t cfDbfgL dfk{mt plrt d"Nodf

dfkg ul/Psf z]o/ -OlSj6L_ nufgLx?sf] cl3Nnf] cf=j=;DDf (42,390,480) -
ePsf] gfkmf÷-gf]S;fgL_
lgodgsf/L ;dfof]hg cl3sf] gfkmf÷-gf]S;fg_ 1,759,386,842 1,225,011,052
lgodgsf/L ;dfof]hgM
!= Jofh jSof}tf --_÷cl3Nnf] Jofh jSof}tf k|flKt -+_ 46,337,065 (36,963,581)
@= sd shf{ gf]S;fgL Joj:yf n]vf+sg --_÷lkmtf{ -+_ - -
#= sd nufgLdf ;+efljt gf]S;fgL Joj:yf --_÷lkmtf{ -+_ 32,216,183 (32,216,184)
$= sd u}/ a}+lsË ;DklQsf] gf]S;fgL Joj:yf --_÷lkmtf{ -+_ (97,293,642) 37,287,825
%= :yug s/ ;DklQ n]vf+sg --_÷lkmtf{ -+_ - -
^= VoftL n]vf+sg --_÷VoftLdf xfgL -+_ - -
&= df]ntf]n vl/b -Bargain Purchase_ df nfe n]vf+sg --_÷lkmtf{ -+_ - -
*= ljdflÍs -Actuarial_ 3f6fsf] n]vf+sg --_÷lkmtf{ -+_ (13,360,629) (25,333,739)
afF8\g of]Uo gfkmf÷gf]S;fg 1,727,285,819 1,167,785,373
49
k|d'v n]vf gLltx? tyf n]vf ;DaGwL l6Kk0fLx?
!= a}+s
!=! ;fdfGo hfgsf/L
l;4fy{ a}+s lnld6]8 -h;nfO{ o;kl5 “a}+s” elgG5_ k|rlnt sfg'g adf]lhd g]kfndf :yflkt ;Lldt
bfloTj ePsf] sDkgL xf] / o; a}+ssf] z]o/ g]kfn :6s PS;r]~hdf ;"rLs[t eO{ sf/f]af/ eO/x]sf]
5 . o; a}+ssf] /lhi68{ sfof{no sf7df8f}+ dxfgu/kflnsf j8f g+= ! xfQL;f/, sf7df8f}+df cjl:yt 5 .
a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# adf]lhd g]kfndf jfl0fHo a}+lsË sf/f]af/x? ug{sf] nflu g]kfn
/fi6« a}+s -g]kfnsf] s]lGb|o a}+s_ af6 “s” ju{sf] ljQLo ;+:yfsf] cg'dlt a}+sn] k|fKt u/]sf] 5 .
!=@ ljQLo ljj/0f
a}+ssf] @)&* cfiff9 d;fGtsf] ljQLo ljj/0f cGtu{t a}+ssf] ljQLo cj:yfsf] ljj/0f, gfkmf gf]S;fg ljj/0f, cGo
lj:t[t cfDbfgLsf] ljj/0f, OlSj6Ldf ePsf] kl/jt{g ;DjlGw ljj/0f, gub k|jfx ljj/0f, k|d'v n]vf gLltx? tyf n]vf
;DaGwL l6Kk0fLx? ;dfj]z 5g\ .
!=# k|d'v sfo{x?
a}+s
a}+ssf] k|d'v sfo{ cfˆgf u|fxsx?nfO{ zfvfx?, /0fgLlts Joj;flos OsfO{x?, PS;6]G;g sfpG6/x?,
Pl6Pdx? tyf Ph]G6x?sf] ;+hfn dfkm{t ;Dk"0f{ jfl0fHo a}+lsË sf/f]jf/x? k|bfg ug'{sf ;fy} Ph]lG;
;]jfx?, 6]«8 kmfOgfG; ;]jfx?, sf8{ ;]jfx? / O–sd;{ ;]jf tyf ;'ljwfx? klg k|bfg ug'{ /x]sf] 5 .
;xfos sDkgLsf] :jfldTj
;xfos sDkgL k|d'v sfo{x? @)&* cfiff9 d;fGt @)&& cfiff9 d;fGt
dr]{G6 a+}lsË ;'ljwfx? h:t} ;fj{hlgs lgisfzgsf]
l;4fy{ Soflk6n
Joj:yfkg, kf]6{kmf]lnof] Joj:yfkg, lwtf]kqx?sf] k|Tofe"lt, %!% :jfldTj %!% :jfldTj
lnld6]8
;fd'lxs nufgL sf]if of]hgfsf] Joj:yfkg
;xfos sDkgL
;xfos sDkgL l;4fy{ Soflk6n lnld6]8n] dr]{G6 tyf nufgL a}+lsË ;]jfx? pknAw u/fpg'sf] ;fy} ;fj{hlgs
lgisfzgsf] Joj:yfkg, kf]6{kmf]lnof] Joj:yfkg, lwtf]kqx?sf] k|Tofe"lt, ;fd'lxs nufgL sf]if of]hgfx?sf] Joj:yfkg,
s]lGb|o l8kf]lh6/L ;]jf (CDS) cGtu{tsf] l8kf]lh6/L ;xefuL ;]jfx? tyf u|fxsx?sf] lwtf]kqx?sf] clen]lvs/0f /
k|zf;lgs sfo{x? k|bfg ub{5 .
@= ljQLo ljj/0f tof/Lsf cfwf/x?
@=! cg'kfng ;DaGwL pb\3f]if0f
The Institute of Chartered Accountants of Nepal (ICAN) 4f/f hf/L Nepal Financial Reporting Standards -h;nfO{
o;kl5 “NFRS” elgG5_ adf]lhd a}+ssf]] ljQLo ljj/0f tof/ ul/Psf] 5 h; cGtu{t ljQLo cj:yfsf] ljj/0f,
gfkmf gf]S;fg ljj/0f, cGo lj:t[t cfDbfgLsf] ljj/0f, OlSj6Ldf ePsf] kl/jt{g ;DjlGw ljj/0f, gub k|jfx ljj/0f,
n]vf ;DaGwL l6Kk0fLx? tyf k|d'v n]vfgLltx? ;dfj]z 5g\ . o;sf] ;fy} ljQLo ljj/0f tof/ ubf{ sDkgL P]g, @)^#
adf]lhdsf k|fjwfgx? klg kfngf ul/Psf] 5 .
@=@ l/kf]l6{Ë cjlw tyf ljQLo ljj/0fsf] :jLs[lt
s_ l/kf]l6{Ë cjlw
a}+sn] ljQLo ljj/0f g]kfnL cfly{s jif{sf] cfwf/df tof/ ub{5 . To; cg'?ksf] c+u|]hL ldltx? b]xfo adf]lhd 5g\ M
ljQLo ljj/0f g]kfnL ldlt c+u|]hL ldlt
ljQLo cj:yfsf] ljj/0f cfiff9 #!, @)&* h'nfO{ !%, @)@!
gfkmf gf]S;fg ljj/0f >fj0f !, @)&& b]lv cfiff9 #!, @)&* h'nfO{ !^, @)@) b]lv h'nfO{ !%, @)@!
cGo lj:t[t cfDbfgLsf] ljj/0f >fj0f !, @)&& b]lv cfiff9 #!, @)&* h'nfO{ !^, @)@) b]lv h'nfO{ !%, @)@!
gub k|jfx ljj/0f cfiff9 #!, @)&* h'nfO{ !%, @)@!
OlSj6Ldf ePsf] kl/jt{g >fj0f !, @)&& b]lv cfiff9 #!, @)&* h'nfO{ !^, @)@) b]lv h'nfO{ !%, @)@!
cl3Nnf] cfly{s jif{sf] ljQLo ljj/0f ;d]t k'gMjuL{s/0f ul/Psf] 5 .
50
v_ ljQLo ljj/0fsf] lhDd]jf/L
sDkgL P]g, @)^# sf] k|fjwfg cg';f/ a}+ssf] ljQLo ljj/0fsf] tof/L tyf k|:t'ltsf] lhDd]jf/L ;+rfns ;ldltsf]
/x]sf] 5 .
u_ ;+rfns ;ldltaf6 ljQLo ljj/0fsf] :jLs[lt
;+nUg ljQLo ljj/0f ldlt @)&* sflQ{s & ut] -tb\g';f/ @$ cS6f]a/ @)@!_ df ;DkGg a}+ssf] ;+rfns ;ldltsf]
a}7sn] ;fwf/0f ;ef ;dIf cg'df]bgsf] nflu k]z ug]{ u/L :jLs[t u/]sf] 5 .
@=# ljQLo ljj/0f k|:t'ltsf] d'b|f
a}+ssf] ljQLo ljj/0f g]kfnL ?k}Fof -?_ df k|:t't ul/Psf] 5 . o; cfly{s jif{df a}+ssf] sfo{ut tyf k|:t'lt d'b|fdf
kl/jt{g ePsf] 5}g .
@=$ cg'dfg, wf/0ff / :jljj]ssf] k|of]u
NFRS cg'?k ljQLo ljj/0f tof/ ubf{ a}+ssf] Joj:yfkgn] s]xL lglZrt lg0f{o, cg'dfg / wf/0ffx? agfpg cfjZos
x'G5 h;sf] c;/ n]vf gLlt tyf l/kf]6{ ul/Psf] ;DklQ, bfloTj, cfDbfGfL / vr{df kg{ hfG5 . oL cg'dfgsf cfwf/df
cf+sng ul/Psf] /sd jf:tljs kl/0ffdeGbf leGg x'g;Sb5 .
cg'dfg tyf wf/0ffx?nfO{ lg/Gt/ ?kdf ;ldIff ug]{ ul/G5 . n]vfÍg cg'dfgdf ePsf] ;+zf]wgnfO{ ;f]xL cjlwdf /
olb eljiodf c;/ k5{ eg] ;f] cjlwdf ;d]t n]vfÍg ul/G5 .
cg'dfg, clglZrttf / :jljj]ssf] k|of]u x'g] dxTjk"0f{ If]qx? h;sf] sf/0f ljQLo ljj/0fdf ulDe/ c;/ kb{5, To:tf
If]qx? lgDg adf]lhd 5g\ M
@=$=! lg/Gt/tf (Going Concern)
a+}ssf] ;+rfns ;ldltn] ;+:yfsf] lg/Gt/ ;+rfng x'g ;Sg] Ifdtfsf] d"NofÍg ubf{ ;+:yf lg/Gt/ ?kdf ;+rfng x'g
;Sg] kfPsf] 5 . ;fy} ;+rfns ;ldltn] a}+ssf] lg/Gt/ ?kdf ;+rfng x'g ;Sg] Ifdtfdf x|f; k'¥ofpg] vfnsf] s'g}
36gf jf cj:yf kfPsf] 5}g . t;y{ a}+ssf] ljQLo ljj/0f lg/Gt/tfdf cfwfl/t /x]/ tof/ kfl/Psf] 5 .
@=$=@ ljQLo pks/0fsf] plrt d"No (Fair Value)
ljQLo cj:yfsf] ljj/0fdf n]vfÍg ul/g] ljQLo ;DklQ tyf ljQLo bfloTjsf] plrt d"No olb ;lqmo ahf/af6
k|fKt x'G5 eg] pQm d"No To:tf] ahf/ dfkm{t k|fKt ul/G5 . olb pQm d"No pknAw gePsf] v08df cg'dfg tyf
:jljj]ssf] k|of]u u/L plrt d"Nosf] cf+sng ul/G5 . ljQLo pks/0fx?sf] d"NofÍg ;DalGw lj:t[t ?kdf a'+bf #=$
df pNn]v ul/Psf] 5 .
@=$=# ljQLo ;DklQsf] xflg gf]S;fgL – shf{ tyf ;fk6
gfkmf gf]S;fg ljj/0fdf xflg gf]S;fgL n]vfÍgsf] cf+sng ug{sf] nflu a}+sn] k|To]s ljQLo cj:yfsf
ljj/0fsf] ldltdf JolQmut ?kdf dxTjk"0f{ C0f tyf ;fk6sf] ;dLIff ug]{ ub{5 . ljz]iftM xflg gf]S;fgL
lgwf{/0f ubf{ eljiodf k|jfx x'g] gubsf] /sd / ;dosf] cg'dfg ug{ Jo:yfkgsf] :jljj]s cfjZos kb{5 . oL
cg'dfgx? y'k|} sf/s tTjx?df cfwfl/t x'G5g\ / jf:tljs kl/0ffd eGbf km/s x'g ;Sb5 h;sf] sf/0f eljiodf x'g]
xflg gf]S;fgLdf kl/jt{g x'g ;Sb5 . JolQmut ?kdf cf+sng ul/Psf t/ xflg gePsf dxTjk"0f{ C0f tyf ;fk6x? /
JolQmut ?kdf dxTjk"0f{ gdflgPsf shf{ tyf ;fk6x?nfO{ ;dfg k|s[ltsf hf]lvd ePsf ;DklQsf] ;d"xsf cfwf/df
;fd"lxs ?kdf cf+sng ul/G5 . s'g} j:t'ut k|df0f ePsf] t/ c;/ k|i6 gePsf gf]S;fgL 36gfx?sf]
sf/0f hf]lvd Joj:yf lgwf{/0f ug{ ;fd"lxs ?kdf cf+sng ul/G5 . ;fd'lxs ?kdf cf+sng ubf{ efvf
gf3]sf] cjlw, shf{ u'0f:t/, kf]6{kmf]lnof]sf] cfsf/ tyf jt{dfg cfly{s kl/l:ylt h:tf shf{ ;DalGw tYof+sx?nfO{
Wofgdf /flvG5 .
@=$=$ cGo lj:t[t cfDbfgLdfkm{t plrt d"Nodf juL{s/0f ul/Psf] ljQLo ;DklQsf] xflg gf]S;fgL
a}+sn] cGo lj:t[t cfDbfgLdfkm{t plrt d"Nodf juL{s/0f ul/Psf C0fkqx?sf] xflg ;DaGwL cf+sng ug{ k|To]s
l/kf]l6{Ë ldltdf ;dLIff ug]{ ub{5 . cGo lj:t[t cfDbfgLdfkm{t plrt d"Nodf juL{s/0f ul/Psf C0fkqx?df xflg
ePsf] egL j:t'ut k|df0fx? cGtu{t lgisfzgstf{sf] cfly{s sl7gfO{, ;Demf}tfsf] zt{x? k'/f gePsf] h:t} ;f+jf
/ Jofh e'QmfgLdf l9nfO{ jf glt/]sf], cflb kb{5 . olb vl/b d"NoeGbf plrt d"No w]/} jf lb3{sflng ;do;Dd sd
ePdf a}+sn] cGo lj:t[t cfDbfgLdfkm{t plrt d"Nodf juL{s/0f ul/Psf OlSj6L pks/0fx?df klg gf]S;fgL Joj:yf
ub{5 . æd"Nodf w]/} lu/fj6Æ jf ælb3{sflng ;doÆ lgwf{/0f ug{ :jljj]ssf] cfjZostf kb{5 .
51
@=$=% cfos/
a}+s cfos/sf] bfo/fdf kb{5 / rfn', :yug / cGo s/x?sf] s"n Joj:yf lgwf{/0f ug{sf] lglDt a}+snfO{ nfu' x'g]
s/sf lgodx?sf] JofVofsf] sf/0f ;[lht clglZrttfn] ljQLo ljj/0f tof/ ubf{sf] ;dodf :jljj]ssf] cfjZostf
kb{5 . eljiodf s/of]Uo cfo ;[lht x'g] ;Defjgf dfgL pQm s/of]Uo cfodf ;dfof]hg ug{ ;lsg];Dd s/
gf]S;fgLsf] cfwf/df :yug s/ ;DklQ n]vfÍg ul/Psf]] 5 . :yug s/ ;DklQsf] n]vfÍg ug{ :jljj]ssf] cfjZostf
kb{5 h'g eljiodf x'g] s/of]Uo gfkmf, ;Defljt ;do / eljiosf] s/ of]hgfdf cfwfl/t x'G5 .
@=$=^ kl/eflift nfe of]hgf
kl/eflift nfe of]hgf bfloTjsf] k/n d"No tyf bfloTjsf] jt{dfg d"Nox? ljdflÍs d"NofÍgåf/f lgwf{l/t ul/G5 .
ljdflÍs d"NofÍgsf] cg'dfg ubf{ l8:sfpG6 b/, eljiodf tnjdf x'g] j[l4, d[To'b/ / eljiodf x'g] ;Defljt k]G;g
j[l4nfO{ cfwf/ dfg]/ ul/G5 . of] of]hgf bL3{sflng k|s[ltsf] ePsf]n] o:tf cg'dfgx?df clglZrttf /xG5 . ;a}
cg'dfgx?sf] l/kf]l6{Ë ldltdf ;ldIff ug]{ ul/G5 .
;dfg cjlw ePsf] ;/sf/L C0fkqsf] cf};t Jofhb/nfO{ cfwf/ dfg]/ Joj:yfkgn] pko'Qm l8:sfpG6 b/sf] lgwf{/0f
ub{5 . d[To'b/ ;fj{hlgs ?kdf pknAw x'g] d[To'b/sf] tflnsfsf] cfwf/df lglZrt ul/G5 . eljiodf x'g] tnj j[l4
/ k]G;g j[l4 b/x? eljiodf j[l4 x'g] ck]lIft tnj b/sf] cfwf/df lgwf{/0f ul/G5 .
@=$=& ;DklQ, KnfG6 tyf pks/0fsf] plrt d"No
a}+ssf] hUuf tyf ejg k/n d"Nodf b]vfOPsf] 5 . ;DklQ, KnfG6 tyf pks/0fnfO{ plrt d"Nodf gb]vfOPsf] sf/0f
l/kf]{l6ª ldltdf k'gMd"NofÍg ul/Psf] 5}g .
@=$=* ;DklQ, KnfG6 tyf pks/0f (PPE) sf] pkof]uL ;dofjlw
a}+sn] ;DklQ, KnfG6 tyf pks/0fx?nfO{ k/n d"Nosf] cfwf/df n]vfÍg ub{5 . a}+sn] ;DklQ, KnfG6 tyf pks/0fx?sf]
z]if d"No (residual value), pkof]uL ;dofjlw / x|f;s§Lsf] tl/sf k|To]s l/kf]l6{Ë ldltdf ;ldIff ub{5 . o:tf d"No,
b/ / x|f;s§Lsf] tl/sf Joj:yfkgsf] cg'dfgdf cfwfl/t x'G5g\ h;sf/0f o;df clglZrttf /xG5 .
@=$=( k|ltj4tf tyf ;Defljt bfloTj
a}+sn] ;a} lsl;dsf hf]lvdx? Wofgdf /fvL 1ft ePsf bfloTjx?sf] /sd lgwf{/0f ub{5 . a}+sn] cfˆgf] ljutsf]
36gf qmdsf] kmn:j?k jt{dfgdf s'g} bfloTj l;h{gf x'g] ePdf, cfly{s nfe x'g] ;|f]t aflxl/g] ;Defjgf /x]sf]
tyf bfloTj dfkg ug{ ;lsg] kof{Kt ljZj;gLo cfwf/ ePsf] cj:yfdf a}+sn] ;Defljt bfloTj Joj:yf l;h{gf ug]{
u/]sf] 5 . t;y{ ;Defljt bfloTjx?nfO{ ljQLo cj:yfsf] ljj/0fdf n]vfÍg ul/b}g . t/ oL ;Defljt bfloTjx? Go'g
geP;Dd n]vf ;DalGw l6Kk0fLdf k|:t't ul/G5 .
@=$=!) nufgL ;DklQsf] jlu{s/0f
s'g} ;DklQ nufgL ;DklQsf] ?kdf jlu{s/0f ug{ of]Uo eP jf gePsf] lgwf{/0f ug{sf] nflu Joj:yfkgsf] :jljj]s
cfjZos kb{5 . a}+sn] oL :jljj]ssf] Psgf; ?kn] k|of]u ug{ dfkb08x?sf] ljsf; u/]sf] 5 . s'g} ;DklQ h'g
ef8f jfkt sdfpg jf k"FhLsf] d"Noj[l4sf] nflu /flvPsf] 5 jf b'a} p2]Zosf] nflu wf/0f ul/Psf] 5 / Tof] ;DklQn]
a}+ssf] cGo ;DklQx? eGbf :jtGq ?kdf gub k|jfx pTkGg ug{ ;Sb5 eg] Tof] ;DklQnfO{ nufgL ;DklQsf] ?kdf
jlu{s/0f ul/G5 . To;}u/L s'g} ;DklQ h'g ;+rfngsf nflu jf ;]jf k|bfg ug{sf nflu jf k|zf;lgs p2]Zosf nflu
k|of]u ul/G5 / Tof] ;DklQn] Psn ?kdf k|ToIf gub k|jfxx? pTkGg ug{ ;Sb}g eg] To:tf ;DklQnfO{ ;DklQ, KnfG6
tyf pks/0fsf] ?kdf jlu{s/0f ul/G5 . a}+sn] jflif{s ?kdf cfˆgf ;DklQx?sf] jt{dfg pkof]unfO{ Wofgdf /flv
;DklQsf] juL{s/0f ub{5 .
@=% n]vfÍg gLltdf kl/jt{g
cGoyf pNn]v geP;Dd cl3Nnf] cfly{s jif{sf] ljQLo ljj/0f tof/ ubf{ k|of]u ePsf n]vfÍg gLtLx?df s'g} abnfj
ul/Psf] 5}g .
@=^ hf/L eO{ nfu" gePsf dfkb08x?
IASB åf/f hf/L dfkb08x?df ;+zf]wg ul/Psf] 5 / gofFdfkb08x? IFRS sf] lglDt ;"lrt ul/Psf 5g\ . t/
;+zf]lwt tyf gofF dfkb08x? g]kfn n]vfdfg af]8{ (ASB Nepal) n] ;Daf]wg u/] kZrft\ dfq nfu' x'g]5g\ .
dfkb08x? Hff/L ul/Psf] t/ ljQLo ljj/0fx? hf/L ug]{ ldlt;Dd cem k|efjsf/L gePsf] dfkb08x? b]xfo adf]lhd
5g\ . a}+sn] oL dfkb08x? ASB Nepal n] ;Djf]wg u/] kZrft\ kfngf ug]{5 .
52
s_ IFRS 9 – ljQLo pks/0f
IFRS 9 n]] ;dod} expected credit loss sf] cfwf/df xflgsf] cf+sng ug{ ;'emfj ub{5 / ljQLo pks/0fx?sf] ;'?jft
b]lv g} expected credit loss sf] n]vfÍg ug'{ kb{5 . o;n] n]vfÍg ljlw / hf]lvd Joj:yfkg ultljlwnfO{ ;d]6L
cg'dflgt gf]S;fgL n]vfÍg ug]{ threshold sd ub{5 .
IFRS 9, ! hgj/L @)!* af6 k|efjsf/L ePsf] 5 / o; dfkb08n] a}+ssf] ljQLo ;DklQsf] cg'dflgt gf]S;fgL
dfkgdf c;/ kfb{5 .
v_ IFRS 15 – u|fxsx?;Fu ul/Psf] s/f/af6 x'g] cfDbfgL
IFRS 15 n] IAS 18 – Revenue / IAS 11 – Construction Contracts nfO{ k|lt:yfkg u/]sf] 5 . ljQLo pks/0fx?,
lnh / jLdf s/f/x? o;sf] bfo/f eGbf jflx/ 5g\ / o;n] a}+sdf 7"nf] c;/ gkfg]{ ck]Iff ul/Psf] 5 .
u_ IFRS 16 –k§f -lnh_
IASB n] IFRS 16 - k§f -lnh_ hf/L u/L IAS 17 - k§f -lnh_ x6fPsf] 5 . IFRS 16 adf]lhd lessee n] ;DklQ k|of]u
ug{] clwsf/sf] klxrfg / k6\6f ;Demf}tf cg';f/ ;[lht eljiosf e'QmfgLx?sf] bfloTjsf] klxrfg ug'{kb{5 . Lessor
sf] nflu cfjZos n]vfÍg IAS 17 sf] jt{dfg ljlw adf]lhd g} sfod 5 .
@=& gckgfPsf gofF dfkb08 / JofVofx?
a}+ssf] ljQLo ljj/0f g]kfn n]vfdfg af]8{n] hf/L ul/;s]sf] Nepal Financial Reporting Standards (NFRS) sf]
cfwf/df tof/ ul/Psf] 5 .
@=* Discounting
bfloTjsf] r'Qmf / ;DklQsf] k|flKt Ps jif{ eGbf a9L ;do kl5 dfq x'g] ePdf / tL bfloTj tyf ;DklQx?sf] c;/
material ePdf a}+sn] To:tf ;DklQ / bfloTjnfO{ discounting ug]{ ub{5 . Discount b/ lgwf{/0f ug{sf] nflu a}+sn]
ljleGg cfGtl/s tyf afXo tTjx?sf] ljZn]if0f ub{5 .
z]o/÷C0fkq hf/L /sdsf] ! k|ltzt;Dd immaterial dfgL z]o/÷C0fkq hf/L vr{ n]vfÍg ug]{ a}+ssf] gLtL
/x]sf] 5 . To;}n] z]o/÷C0fkqsf] plrt d"No u0fgf ubf{ z]o/÷C0fkq hf/L vr{nfO{ ;dfj]z ul/Psf] 5}g .
;dfg cjlw ePsf] ;/sf/L C0fkqsf] cf};t cfDbfgLnfO{ l8:sfpG6 b/ dfgL sd{rf/L nfe lgwf{/0f ul/G5 .
#= k|d'v n]vf gLltx?
ljQLo ljj/0f tof/ ubf{ cfwf/ dflgPsf ;j{dfGo n]vf gLltx? tn pNn]v ul/Psf 5g\ . cGoyf pNn]v ul/Psf]df
afx]s oL gLltx?sf] kfngf lg/Gt/ ?kdf ul/Psf 5g\ .
#=! dfkgsf cfwf/
tn pNn]v ul/Psf material items df afx]s a}+ssf] ljQLo ljj/0f P]ltxfl;s k/n d"Nosf] cfwf/df tof/
ul/Psf] 5 .
• plrt d"Nodf dfkg ul/Psf] cGo lj:t[t cfDbfgLdfkm{t plrt d"Nodf juL{s/0f ul/Psf] ljQLo ;DklQ .
• kl/eflift nfe bfloTjsf] jt{dfg d"Noaf6 of]hgf ;DklQ -Plan Asset_ sf] plrt d"No 36fP/ kl/eflift
nfe bfloTjnfO{ dfkg ul/Psf] .
• Kfl/iff]lwt nfut (amortized cost) df dfkg u/]sf] ljQLo ;DklQ tyf ljQLo bfloTjnfO{ sl/aL k|efjsf/L
Jofh b/sf] cfwf/df dfkg ul/Psf] 5 .
#=@ ljQLo ljj/0f PsLs[t ug]{ cfwf/
s_ Joj;fo combination / Voflt -Goodwill_
Joj;fo combination / VofltnfO{ lgoGq0f k|fKt x'Fbfsf] ;dodf NFRS 3 adf]lhd “Acquisition Method” cg';f/
n]vfÍg ul/Psf] 5 . pQm Acquisition Method sf] nflu M
• lgoGq0f k|fKt ug]{sf] klxrfg x'g' k5{ .
• lgoGq0f k|flKtsf] ldlt to ePsf] x'g' k5{ .
• ;DklQ, bfloTj tyf Non-Controlling Interest sf] dfkg x'g' k5{ .
• lgoGq0f k|fKt ubf{ sf] Voflt jf Bargain Purchase af6 x'g] nfesf] dfkg x'g' k5{ .
pQm Joj;fo combination / Vofltsf Acquisition Method cg';f/sf] n]vfÍgdf Goodwill sf] /sd Negative
cfPdf ;f] /sdnfO{ NFRS 3 adf]lhd Jofkf/ k|flKt ubf{sf] nfesf] ?kdf gfkmf gf]S;fg vftfdf cfDbfgL hgfpg]
ul/G5 . NFRS 3 sf] pQm k|fjwfgx? a}+sn] klxnf] k6s NFRS adf]lhdsf] ljQLo ljj/0f agfPsf] ldlt kZrft\sf
53
Joj;fo k|flKt ubf{ dfq nfu' x'g] x'Fbf a}+sn] k|:t't ljQLo ljj/0fx? agfpg' eGbf klxn] ul/Psf s'g} klg Joj;fo
k|flKtsf sf/f]af/x?df ePsf s'g} klg Voflt jf k|flKt ubf{sf] nfenfO{ dfkg tyf n]vfÍg u/]sf] 5}g .
v_ u}/ lgolGqt :jfy{ (Non controlling interest)
Plss[t ljQLo cj:yfsf] ljj/0fdf u}/ lgolGqt :jfy{nfO{ OlSj6L leq t/ a}+ssf] z]o/wgLx?sf] OlSj6Laf6 5'§}
k|:t't ul/G5 . gfkmf gf]S;fg / cGo lj:t[t cfDbfgLsf k|To]s /sdx?nfO{ a}+ssf] z]o/wgLx? / u}/ lgolGqt :jfy{df
ljefhg ul/G5 . l;4fy{ a}+s / u}/ lgolGqt :jfy{sf] cg'kft jt{dfg :jfldTjsf] cfwf/df lgwf{/0f ul/G5 .
u}/ lgolGqt :jfy{df gsf/fTds df}Hbft eP tfklg Plss[t ljQLo ljj/0f tof/ ubf{ s"n lj:t[t cfDbfgLnfO{ a}+ssf]
z]o/wgLx? / u}/ lgolGqt :jfy{df ljefhg ul/G5 .
u_ ;xfos sDkgLdf ePsf] nufgL
a}+sn] lgoGq0f ug]{ ;+:yfx? ;xfos sDkgL cGtu{t kb{5 . a}+s;Fu ;xfos sDkgLsf] lgoGq0f nufot d'gfkmfsf]
clwsf/ lglxt x'G5 . olb a}+sn] s'g} ;+:yfsf] d'gfkmfnfO{ k|efj kfg{ ;Sg] lg0f{ox?df lgoGq0f /fVb5 eg] To;
;+:yfnfO{ a}+sn] ;xfos sDkgL dfGb5 . a}+sn] x/]s cfly{s jif{sf] cGTodf cfˆgf] ;xfos sDkgLdf cfˆgf] lgoGq0f
clwsf/sf j:t'ut tYox?nfO{ ;ldIff ug]{ ub{5 .
;xfos sDkgLx?sf] ljQLo ljj/0fnfO{ Plss[t To; ldltaf6 ul/G5 ha ;f] ;+:yfsf] lgoGq0f a}+ssf] xsdf
:yfgfGt/0f ul/G5 . To; kZrft\ lgoGq0f /x'Gh]n;Ddsf] cfly{s jif{x?sf] ljQLo ljj/0fdf ;xfos sDkgLx?sf]
Plss/0f ul/G5 . a}+ssf ;xfos sDkgLx?sf] ljQLo ljj/0fx? a}+ssf] gLltx?nfO{ ;dfg ?kdf k|of]u ul/ a}+ssf]
l/kf]l6{Ë cjlwsf cg';f/ g} tof/ ul/G5 . z'?jftL dfkg kl5 a}+sn] u/]sf] ;xfos sDkgLdf nufgLnfO{ k/n d"Nodf
n]vfÍg ub{5 .
a+}ssf] ;xfos sDkgL -l;4fy{ Soflk6n lnld6]8_ g]kfndf :yfkgf ePsf] 5 .
3_ ;xfos sDkgLdf ePsf] lgoGq0f u'dfpg'
;xfos sDkgLdf ePsf] lgoGq0f u'dfP kl5 a}+sn] ;xfos sDkgL;Fu ;DalGwt ;DklQ tyf bfloTjx?nfO{ Plss[t
ljQLo ljj/0fdf ;dfj]z ub}{g . tyflk a}+sn] To:tf ;xfos sDkgLdf u/]sf] nufgL oyfjt /fv]df To;nfO{ lgoGq0f
u'dfPsf] ldltdf plrt d"Nodf dfkg ul/G5 . plrt d"Nodf dfkg ubf{ pko'Qm NFRS adf]lhd ljQLo ;DklQsf]
z'?jftL n]vfÍg ubf{sf] plrt d"NonfO{ lnOG5 . lgolGqt :jfy{ u'dfPsf] v08df ePsf] gfkmf jf 3f6fnfO{ gfkmf
gf]S;fg ljj/0fdf n]vfÍg ul/G5 .
ª_ ljz]if p2]Zo ;+:yf (SPE)
s]xL ljz]if p2]Zosf] lglDt :yflkt ePsf] ;+:yf h'g 6«i6, ;fem]bf/L jf btf{ gePsf] ;+:yfsf] ?kdf :yfkgf ul/Psf]
x'G5, To:tf ;+:yfx?nfO{ ljz]if p2]Zo ;+:yf elgG5 . o;sf] pbfx/0fdf k6\6f, ljQLo ;DklQsf] ;'/If0f, cg';Gwfg
tyf ljsf; s[ofsnfkx?sf] nflu :yflkt ;+:yfx? kb{5g\ . ljz]if p2]Zo ;+:yfsf] n]vfÍg lglDt NFRS 10 - Plss[t
ljQLo ljj/0f nfu' x'G5 . SPE nfO{ sfg'gL ?kdf u7g ubf{ o:tf k|sf/sf sfg'gL k|fjwfgx? l;h{gf ul/Psf x'G5g\
h;sf] sf/0fn] ubf{ To:tf SPE x?sf] Joj:yfkg ;d"xsf] ;+rfng ;DalGw lg0f{o ug]{ clwsf/ s8f jf :yfoL ?kdf
;Lldt ul/Psf] x'G5 .
cf= j= @)&&÷&* ;Dddf a}+s ;Fu To:tf s'g} klg ljz]if p2]Zo ;+:yf /x]sf] 5}g .
r_ Plss/0f ug]{ a]nf sf/f]jf/x?sf] /2Ls/0f
Plss[t ljQLo ljj/0f tof/ ubf{ cGt/ ;d"x ;DklQ tyf bfloTj, cfDbfgL tyf vr{, OlSj6L / inventory tyf l:y/
;DklQx?nfO{ cGt/ ;d"xdf a]rljvg ubf{ ePsf] gfkmf tyf gf]S;fgnfO{ /2 ul/Psf] 5 .
#=# gub tyf gub ;dfg
gub tyf gub ;dfg cGtu{t gub df}Hbft, a}+sdf /x]sf] df}Hbft / dfu tyf cNk ;'rgfdf k|fKt x'g] /sd kb{5 .
o:tf gub tyf gub ;dfgx?sf] plrt d"Nodf x'g] kl/jt{gsf] hf]lvd Psbd} sd x'G5g\ / a}+sn] oL ;DklQx?sf]
k|of]u cNksflng k|ltj4tf k'/f ug{ ub{5 .
gub tyf gub ;dfgsf] ljj/0f ljQLo ljj/0fsf] gf]6 $=! Dff pNnv ul/Psf] 5 .
54
#=$ ljQLo ;DklQ tyf ljQLo bfloTj
k|f/lDes klxrfg
s_ klxrfgsf] ldlt
s'g} s/f/ jf ;Demf}tf cGtu{t ;[lht ljQLo ;DklQ jf bfloTjsf] klxrfg ;f] s/f/ jf ;Demf}tf ePs} ldltdf ul/G5 .
lgoldt ?kdf vl/b laqmL eO{ /xg] ljQLo ;DklQsf] klxrfg pQm vl/b laqmL ePsf] ldltdf ul/Psf] 5 .
v_ ljQLo pks/0fsf] klxrfg tyf z'?jftL dfkg
ljQLo pks/0fx?sf] z'?jflt klxrfgdf juL{s/0f ubf{ To;sf] p2]Zo, k|s[lt / acquire ubf{sf] Joj:yfkgsf] ;f]rdf
e/ kb{5 . ;a} ljQLo ;DklQ tyf ljQLo bfloTjx? ;[hgf x'Fbfs} ;dodf pQm ;DklQ tyf bfloTjsf] ahf/ d"NonfO{
;f] pks/0f hf/L ubf{ jf k|fKt ubf{ nfu]sf] vr{n] ;dfof]hg u/L cfPsf] d"Nodf dfkg ul/Psf] 5 . gfkmf gf]S;fg
lx;fa dfkm{t plrt d"Nodf dfkg ul/Psf ljQLo ;DklQ tyf ljQLo bfloTjsf] ;DaGwdf x'g] sf/f]jf/ vr{nfO{ gfkmf
gf]S;fg ljj/0fdf b]vfOG5 .
ljQLo pks/0fx?sf] jlu{s/0f tyf kl5sf] -Subsequent_ dfkg
#=$=! ljQLo ;DklQsf] jlu{s/0f tyf kl5sf] -Subsequent_ dfkg
ljQLo ;DklQnfO{ z'?df lgDg adf]lhd s'g} Ps ju{df jlu{s[t ul/G5 M
!_ gfkmf gf]S;fg ljj/0fdfkm{t plrt d"Nodf dfkg ul/Psf] ljQLo ;DklQ
• Jofkfl/s k|of]hgsf] nflu wf/0f u/]sf] ljQLo ;DklQ
• Gffkmf gf]S;fg ljj/0f dfkm{t plrt d"No -FVTPL_ df lglb{i6 ljQLo ;DklQ
@_ kl/iff]lwt nfutdf dfkg ul/Psf ljQLo ;DklQ
#_ cGo lj:t[t cfDbfgLdfkm{t plrt d"Nodf dfkg ul/Psf] ljQLo ;DklQ
ljQLo ;DklQsf] Subsequent dfkg jlu{s/0fdf cfwfl/t x'G5 .
!_ gfkmf gf]S;fg ljj/0fdfkm{t plrt d"Nodf dfkg ul/Psf] ljQLo ;DklQ
olb ljQLo ;DklQ Jofkfl/s k|of]hgsf] nflu wf/0f u/]sf] jf FVTPL df lglb{i6 ul/Psf] eP To:tf ;DklQ gfkmf
gf]S;fg ljj/0fdfkm{t plrt d"Nosf] cfwf/df jlu{s/0f ul/Psf] x'G5 .
s_ Jofkfl/s k|of]hgsf] nflu wf/0f u/]sf] ljQLo ;DklQ
olb ljQLo ;DklQnfO{ lgs6 eljiodf ljlqm cyjf k'gMvl/bsf] lglDt k|fKt ul/Psf] v08df To:tf ;DklQnfO{
Jofkfl/s k|of]hgsf] nflu wf/0f u/]sf] eg]/ jlu{s/0f ul/G5 . o;nfO{ kf]6{kmf]lnof]sf] efusf] ?kdf /flv cNksflng
gfkmfsf] nflu Ps;fy Joj:yfkg ul/G5 . x]lhË pks/0fsf] nflu lglb{i6 gul/Psf 8]l/e]l6e ljQLo pks/0fx? klg
of] ju{df ;fd]n ul/Psf] 5 .
Jofkfl/s k|of]hgsf] nflu wf/0f u/]sf] ljQLo ;DklQnfO{ ljQLo ljj/0fdf plrt d"Nosf] cfwf/df n]vfÍg ul/G5 .
plrt d"Nosf] kl/jt{gnfO{ v'b Jofkfl/s cfDbfgLdf n]vfÍg ul/G5 . e'QmfgL kfpg] clwsf/ :yflkt ePkZrft
nfef+z cfDbfgLnfO{ v'b Jofkfl/s cfDbfgLdf b]vfOG5 .
8]l/e]l6e pks/0f afx]ssf Jofkfl/s k|of]hgsf] nflu wf/0f u/]sf] ;DklQ kf]6{kmf]lnof]sf] a}+sn] lgs6 eljiodf ljlqm
ug]{ dg;fo cem} ;lx 5 jf 5}g egL ;dLIff ub{5 . ahf/ ;lqmo g/x]sf sf/0f olb a}+sn] ljQLo ;DklQsf] Jofkf/
ug{ g;s] tyf a}+sn] eljiodf a]Rg] ck]Iff kl/jt{g u/]df a}+sn] ljQLo ;DklQnfO{ k'gMjlu{s/0f ug{ ;Sb5 . ;/sf/L
lwtf]kq / OlSj6L pks/0fx? h;sf] k|d'v p2]Zo lgs6 ;doleq a]Rg' cyjf k'gMvl/b ug'{ /x]sf] 5, tL ;DklQx?
o; ju{df kb{5g\ .
v_] FVTPL df lglb{i6 ljQLo ;DklQ
a}+sn] ljQLo ;DklQnfO{ FVTPL df lgDg cj:yfdf lglb{i6 ub{5 M
• lglb{i6 ubf{ dfkg jf klxrfgdf k"0f{ jf pNn]vlgo ?kdf cl:y/tf 36fpF5 h'g cGo tl/sfaf6 ;DklQ dfkg ubf{
pTkGg x'G5 .
• To:tf ;DklQx? h'g ljQLo ;DklQ, ljQLo bfloTj cyjf b'a}sf] c+u x'g\ / ;f]sf] Joj:yfkg tyf d"NofÍg plrt
55
d"Nosf] cfwf/df hf]lvd Joj:yfkg jf nufgL /0fgLlt cg'?k ul/G5 .
• To:tf ;DklQ h;df Ps jf Ps eGbf a9L embedded derivatives ;dfj]z ul/Psf] x'G5 / To;n] dxTjk"0f{
tl/sfn] ;Demf}tfdf x'g ;Sg] gub k|jfxnfO{ kl/jt{g ub{5 .
ljQLo ;DklQ h;nfO{ FVTPL df lglb{i6 ul/G5 To;nfO{ ljQLo cj:yfsf] ljj/0fdf plrt d"Nodf n]vfÍg
ul/G5 . plrt d"Nodf s'g} klg k|sf/sf] kl/jt{g ePdf ;f]nfO{ gfkmf gf]S;fg ljj/0f df FVTPL df lglb{i6 ljQLo
pks/0fx?sf] v'b gfkmf jf gf]S;fg cGtu{t n]vfÍg ul/G5 . kfs]sf] JofhnfO{ k|efjsf/L Jofh b/ cg';f/ Jofh
cfDbfgLdf n]vfÍg ul/G5 . To;} u/L nfef+z kfpg' kg]{ clwsf/ :yflkt ePkl5 cGo ;+rfng cfDbfgLdf n]vfÍg
ul/G5 .
a}+sn] s'g} klg ljQLo ;DklQx?nfO{ z'?jftL n]vfÍg ubf{ FVTPL df lglb{i6 u/]sf] 5}g .
@_ kl/iff]lwt nfutdf dfkg ul/Psf ljQLo ;DklQ
kl/iff]lwt d"Nodf dfkg ul/Psf ljQLo ;DklQ u}/ 8]l/e]l6e ljQLo ;DklQ xf] h;sf] lglZrt jf lgwf{l/t e'QmfgL
/sd / lglZrt e'QmfgL ;do x'G5 / a}+sn] kl/kSjtf;Dd wf/0f ug{] Ifdtf / dg;fo /fv]sf] x'G5 . z'?jftL dfkg
kZrft\ kl/iff]lwt nfutdf n]vfÍg ul/Psf ljQLo ;DklQnfO{ k|efjsf/L Jofhb/sf] k|of]uaf6 kl/iff]lwt d"Nodf xflg
gf]S;fgL 36fO{ dfkg ul/G5 . kl/iff]wgnfO{ Jofh cfDbfgL lzif{sdf gfkmf gf]S;fg ljj/0fdf b]vfOG5 / nufgLdf x'g
;Sg] s'g} k|sf/sf] xflg gf]S;fgLnfO{ klg gfkmf gf]S;fg ljj/0fdf b]vfOG5 .
shf{ tyf ;fk6
shf{ tyf ;fk6 cGtu{t lgDg pNn]lvt afx]ssf ;lqmo ahf/df ;"lrs[t gePsf u}/ 8]l/e]l6e ljQLo ;DklQ
;d]t kb{5g\ h;sf] e'QmfgL] lglZrt jf lgwf{l/t x'G5g\ M
• a}+sn] lgs6 ;dofjlwdf jf t'?Gt a]Rg] dg;fo /fv]sf] / a}+sn] z'?jftL klxrfg ubf{ FVTPL df lglb{i6 u/]sf]
• a}+sn] ;'?jftL klxrfg ubf{ cGo lj:t[t cfDbfgLdfkm{t plrt d"Nodf juL{s/0f u/]sf]
• shf{ lau|]sf] cj:yfdf afx]s a}+sn] contractual gubL k|jfx dfkm{t ;'?jflt nufgL pNn]vgLo dfqfdf p7fpg
g;Sg]
shf{ tyf ;fk6df u|fxsnfO{ lbPsf] shf{ / a}+s tyf ljQLo ;+:yfx?nfO{ lbPsf] shf{ kb{5g\ . z'?jflt dfkg kl5
shf{ tyf ;fk6nfO{ tt\kZrft\ k|efjsf/L Jofh b/ -EIR_ sf] sl/aL b/ k|of]u ul/ kl/iff]lwt d"Nodf xflg 36fP/
dfkg ul/G5 . kl/iff]wgnfO{ gfkmf gf]S;fg ljj/0fdf Jofh cfDbfgLdf b]vfOG5 . xflg gf]S;fgLaf6 ePsf] 3f6fnfO{
gfkmf gf]S;fg ljj/0fdf shf{sf] hf]lvd Joj:yf÷-lkmtf{_ tyf cGo gf]S;fgL lzif{s cGtu{t n]vfÍg ul/G5 .
#_ cGo lj:t[t cfDbfgLdfkm{t plrt d"Nodf juL{s/0f ul/Psf] ljQLo ;DklQ
cGo lj:t[t cfDbfgLdfkm{t plrt d"Nodf juL{s/0f ul/Psf] ljQLo ;DklQx?df OlSj6L / debt pks/0fx? kb{5g\ .
h'g OlSj6L nufgL “Jofkfl/s k|of]hgsf] lglDt wf/0f” / “FVTPL df lglb{i6” cGtu{t ;dfj]z ePsf x'Fb}gg\, To:tf
OlSj6L nufgLx?nfO{ cGo lj:t[t cfDbfgLdfkm{t plrt d"Nodf juL{s/0f ul/G5 . kl/kSjtf ldlt;Dd wf/0f ug]{ jf
eljiodf a]r]/ nfe sdfpg] p2]Zon] vl/b ul/Psf Debt pks/0fx?nfO{ cGo lj:t[t cfDbfgLdfkm{t plrt d"Nodf
juL{s/0f ul/G5 .
k|f/lDes dfkgkl5 cGo lj:t[t cfDbfgLdfkm{t plrt d"Nodf juL{s/0f ul/Psf] ljQLo ;DklQx?nfO{ plrt d"Nodf
dfkg ul/G5 . k|fKt gePsf] gfkmf / gf]S;fgnfO{ k|ToIf ¿kdf cGo lj:t[t cfo÷vr{ dfkm{t ‘plrt d"No sf]if’
lzif{sdf OlSj6Ldf n]vfÍg ul/G5 . olb a}+sn] ;f]xL ;]So'l/l6df Ps eGbf a9L nufgL wf/0f u5{ eg] ;f] sf] ljlqm
ubf{ To;nfO{ First in First out cfwf/df ljlqm ul/Psf] dflgG5 . cGo lj:t[t cfDbfgLdfkm{t plrt d"Nodf juL{s/0f
ul/Psf] ljQLo ;DklQx?af6 cflh{t JofhnfO{ EIR k|of]u u/L Jofh cfo eg]/ n]vfÍg ul/G5 . e'QmfgL lng]
clwsf/ l;h{gf ePkZrft nfef+z cfDbfgLnfO{ gfkmf gf]S;fg ljj/0fdf cGo ;+rfng cfDbfgL cGtu{t b]vfOG5 .
To:tf nufgLsf] xflgaf6 l;h{gf ePsf] 3f6fnfO{ plrt d"No sf]ifaf6 x6fO{ gfkmf gf]S;fg ljj/0fdf shf{sf] hf]lvd
Joj:yf÷-lkmtf{_ tyf cGo gf]S;fgL eg]/ b]vfOG5 .
cGo lj:t[t cfDbfgLdfkm{t plrt d"Nodf juL{s/0f ul/Psf] ljQLo ;DklQx?df olb ljb]zL d'b|fdf b]vfOPsf] df}lb|s
;]So'l/6Lh eP tL ;DklQx?sf] kl/iff]lwt d"Nodf ePsf] kl/jt{g jf lstfaL d"Nodf x'g] cGo kl/jt{gn] ubf{ ljlgdo
leGgtf cfPsf] v08df cGo lj:t[t cfDbfgLdf b]vfOG5 .
56
;fdfGotof ljQLo pks/0fsf] z'?jflt plrt d"No eg]sf] sf/f]af/ d"No -consideration lbFbf jf lnFbfsf] plrt
d"No_ x'G5 . s]lx ljz]if kl/l:yltdf eg] ;dfg pks/0fsf] jt{dfg ahf/sf] sf/f]jf/ d"Nosf] cfwf/df plrt d"Nosf]
dfkg ul/G5 jf cGo d"NofÍg k|ljlw h:t} Jofhb/ yield, Option sf] cl:y/tf / ljlgdo b/ cg';f/ dfkg ul/G5 .
sf/f]jf/ d"No / plrt d"Nosf] leGgtfnfO{ a}+sn] Jofkfl/s cfDbfgL jf gf]S;fg eg]/ ljQLo pks/0fsf] ;'?jftdf
n]vfÍg ub{5 .
Unobservable ahf/sf] tYofÍn] ljQLo pks/0fsf] d"NofÍgdf dxTjk"0f{ k|efj kf5{ eg] d"NofÍg df]8nn] b]vfPsf]
plrt d"No / sf/f]jf/ d"No jLrsf] ;Dk"0f{ ;'?jftL leGgtfnfO{ gfkmf gf]S;fg ljj/0fdf t'?Gt n]vfÍg ul/b}g . o;
leGgtfnfO{ sf/f]af/sf] ;dofjlw jf pko'Qm cfwf/x? h:t} observable inputs ePkl5, sf/f]jf/ ;dfKt jf aGb
ePkl5 jf a}+s ckm;]l6Ë sf/f]jf/df k|j]z u/]kl5 n]vfÍg ul/G5 .
#=$=@ ljQLo bfloTjsf] jlu{s/0f tyf kl5sf] dfkg
z'?jftdf g} a}+sn] ljQLo bfloTjsf] jlu{s/0f ub{5 . ;f]xL ?kdf ljQLo bfloTjx?nfO{ lgDg adf]lhd ljefhg
ul/Psf] 5 M
!_ gfkmf gf]S;fg ljj/0fdfkm{t plrt d"Nodf n]vfÍg ul/Psf ljQLo bfloTj
s_ Jofkfl/s k|of]hgsf] nflu wf/0f ul/Psf] ljQLo bfloTj
v_ FVTPL df lglb{i6 ljQLo bfloTj
@_ kl/iff]lwt d"Nodf n]vfÍg ul/Psf] ljQLo bfloTj
!_ gfkmf gf]S;fg ljj/0fdfkm{t plrt d"Nodf n]vfÍg ul/Psf ljQLo bfloTj
gfkmf gf]S;fg ljj/0fdfkm{t plrt d"Nodf d"NofÍg ul/Psf ljQLo bfloTj cGtu{t Jofkfl/s k|of]hgsf] nflu
wf/0f ul/Psf ljQLo bfloTj / FVTPL df lglb{i6 ljQLo bfloTj kb{5g\ . z'?jflt klxrfg kZrft\ gfkmf gf]S;fg
ljj/0fdfkm{t plrt d"Nodf n]vfÍg ul/Psf ljQLo bfloTjdf s'g} k|sf/sf] kl/jt{g ePdf gfkmf gf]S;fg ljj/0fdf
b]vfOG5 .
s_ Jofkfl/s k|of]hgsf] nflu wf/0f ul/Psf] ljQLo bfloTj
olb ljQLo bfloTjnfO{ lgs6 eljiodf ljlqm cyjf k'gMvl/bsf] lglDt k|fKt ul/Psf] 5 eg] To;nfO{ Jofkfl/s
k|of]hgsf] nflu wf/0f u/]sf] eg]/ jlu{s/0f ul/G5 . o;nfO{ kf]6{kmf]lnof]sf] efusf] ?kdf /flv cNksflng gfkmfsf]
nflu Ps;fy Joj:yfkg ul/G5 . of] ju{df 8]l/e]l6e ljQLo pks/0fx? klg ;fd]n ul/Psf] 5 h'g x]lhË pks/0fsf]
nflu lglb{i6 ul/Psf] 5}g .
v_ FVTPL df lglb{i6 ljQLo bfloTj
a}+sn] ljQLo bfloTjnfO{ FVTPL df lgDg kl/l:yltx?df k|:t't ub{5 M
• lglb{i6 ugf{n] dfkg jf klxrfgdf k"0f{ jf pNn]vlgo ?kdf cl:y/tf 36fpF5 h'g cGo tl/sfaf6 bfloTj
dfkg ubf{ pTkGg x'G5 .
• To:tf bfloTjx? h'g ljQLo ;DklQ, ljQLo bfloTj cyjf b'a}sf] c+u x'g\ / ;f]sf] Joj:yfkg tyf d"NofÍg
plrt d"Nosf] cfwf/df hf]lvd Joj:yfkg jf nufgL /0flglt cg'?k ul/G5 .
• To:tf bfloTjx? h;df Ps jf Ps eGbf a9L embedded derivatives ;dfj]z ul/Psf] x'G5 / To;n]
dxTjk"0f{ tl/sfn]] ;Demf}tfdf x'g ;Sg] gub k|jfxnfO{ kl/jt{g ub{5 .
@_ kl/iff]lwt nfutdf n]vfÍg ul/Psf] ljQLo bfloTj
Gffkmf gf]S;fg ljj/0fdf ahf/ d"No ;dfof]hg x'g] k|s[ltsf ljQLo bfloTj afx]s cGo ;a} ljQLo bfloTjnfO{
kl/iff]lwt nfutdf juL{s[t ul/Psf] 5 . z'?jftL dfkg kZrft\ kl/iff]lwt nfutdf n]vfÍg ul/Psf ljQLo bfloTjnfO{
k|efjsf/L Jofhb/sf] k|of]uaf6 dfkg ul/G5 . lglZrt e'QmfgL cjlw ePsf lgIf]k tyf debt pks/0fx?nfO{ kl/iff]lwt
nfutdf sl/aL k|efjsf/L Jofhb/sf] k|of]uaf6 dfkg ul/Psf] 5 . z]o/÷C0fkq hf/L /sdsf] ! k|ltzt;Dd
immaterial dfgL z]o/÷C0fkq hf/L vr{ n]vfÍg ug]{ a}+ssf] gLtL /x]sf] 5 . To;}n] z]o/÷C0fkqsf] plrt d"No
u0fgf ubf z]o/÷C0fkq hf/L vr{nfO{ ;dfj]z ul/Psf] 5}g . kl/iff]wgnfO{ Jofh vr{ lzif{sdf gfkmf gf]S;fg
ljj/0fdf b]vfOG5 / bfloTj lg;u{ x'Fbfsf] ;dosf] gfkmf jf 3f6fnfO{ klg gfkmf gf]S;fg ljj/0fdf n]vfÍg ul/G5 .
57
#=$=# ljQLo pks/0fx?sf] k'gMjuL{s/0f
s_ gfkmf gf]S;fg ljj/0fdfkm{t plrt d"Nodf n]vfÍg ul/Psf ljQLo pks/0fsf] k'gMjuL{s/0f
a}sn] gfkmf gf]S;fg ljj/0fdfkm{t plrt d"Nodf n]vfÍg ul/Psf 8]l/e]l6e ljQLo pks/0fx?nfO{ k'gMjuL{s/0f ub}{g .
FVTPL df lglb{i6 ul/Psf u}/ 8]l/e]l6e ljQLo pks/0fx? k|f/lDes n]vfÍg kl5 k'gMjuL{s/0f ul/b}g .
a}sn] gfkmf gf]S;fg ljj/0fdfkm{t plrt d"Nodf n]vfÍg ul/Psf ljQLo pks/0fsf] k'gMjuL{s/0f ;f] pks/0f k|fKt
ubf{sf] ;dodf Joj:yfkgn] 5gf}6 u/]sf] Jofj;flos model df kl/jt{g ePsf] cj:yfdf dfq ug{ ;Sb5 . z'?jftL
dfkg gfkmf gf]S;fg ljj/0fdfkm{t plrt d"Nodf n]vfÍg ul/Psf] ;DklQsf] ?kdf ePsf] / h'g shf{ tyf ;fk6sf]
kl/efiffdf ;d]t kb{5 eg] a}]+sn] olb To; ;DklQnfO{ kl/kSjtf ldlt;Dd wf/0f ug]{ dgzfo / Ifdtf /fVb5 eg]
To; ;DklQnfO{ FVTPL af6 k'gMjuL{s/0f ug{ ;lsG5 .
k'gMjuL{s/0fsf] ldltdf ljQLo pks/0fsf] plrt d"NonfO{ k'gMjuL{s/0f kZrft\ gofF k/n d"No jf kl/iff]lwt d"No
dflgG5 . o;/L k'gMjuL{s/0f ubf{ k'gMjuL{s/0f ldlt ;Dd n]vfÍg eO{ ;s]sf] s'g} klg gfkmf jf gf]S;fgnfO{ gfkmf
jf gf]S;fgsf] ljj/0fdf lkmtf{ ul/b}g .
olb ljQLo ;DklQ k'gMjuL{s/0f u/] kl5 eljiodf gub k|flKtsf] cg'dfgdf j[l4 ePdf ;f]sf] k|efjnfO{ cg'dfgdf
kl/jt{g ePsf] ldltdf ;DklQsf] lstfaL d"Nodf ;dfof]hg gu/L k|efjsf/L Jofhb/df ;dfof]]hg ul/G5 .
v_ cGo lj:t[t cfDbfgLdfkm{t plrt d"Nodf juL{s/0f ul/Psf] ljQLo pks/0fsf] k'gMjuL{s/0f
;f]r jf Ifdtfdf kl/jt{g ePdf / ljZj;gLo plrt d"No pknAw gePsf] b'ne{ kl/l:yltx?df ljQLo ;DklQx?nfO{
cGo lj:t[t cfDbfgLdfkm{t plrt d"No ju{jf6 lgsfnL k'gMjuL{s/0f ul/G5 . k|f/lDes n]vfÍg ubf{ cGo lj:t[t
cfDbfgLdfkm{t plrt d"Nodf juL{s/0f ul/Psf ljQLo ;DklQ shf{ tyf ;fk6sf kl/efiffdf k/]sf] v08df / olb
a}+ssf] ;f]r tyf Ifdtf kl/kSjtf;Dd jf w]/} nfdf] ;do ;Dd wf/0f ug]{ /x]sf] 5 eg] tL ;DklQnfO{ a}+sn] cGo
lj:t[t cfDbfgLdfkm{t plrt d"No jlu{s/0fjf6 shf{ tyf ;fk6 lzif{sdf ;fg{ ;Sb5 .
k'gMjuL{s/0fsf] ldltdf ljQLo pks/0fsf] plrt d"NonfO{, k'gMjuL{s/0f kZrft\ gofF k/n d"No jf kl/iff]lwt d"No
dflgG5 . gofF kl/iff]lwt d"No / kl/kSjtfsf] d"No aLrsf] km/s k|efjL Jofhb/sf] k|of]u u/]/ ;DklQsf] afFsL cjlwdf
ckn]vg ul/G5 . cGo lj:t[t cfDbfgLsf] ljj/0fdf n]vfÍg e};s]sf k'gMjuL{s[t ljQLo ;DklQ;Fu ;DalGwt s'g} klg
nfe jf xflgsf] lgDgfg';f/ n]vfÍg ul/G5 M
!_ lglZrt kl/kSjtf ePsf ljQLo ;DklQ
k'gMjuL{s/0fsf] lbg;Dd klxrfg ePsf gfkmf jf gf]S;fgnfO{ nufgLsf] afFsL ;dofjlwdf k|efjsf/L Jofhb/sf
cfwf/df gfkmf gf]S;fg ljj/0fdf ckn]vg ul/G5 . olb ;f] ljQLo ;DklQdf kl5 xflg ePdf, cGo lj:t[t cfDbfgLdf
n]vfÍg u/]sf To:tf s'g} cl3Nnf] gfkmf jf gf]S;fgnfO{ OlSj6Laf6 x6fP/ gfkmf gf]S;fg ljj/0fdf k'gMjuL{s/0f
ul/G5 .
@_ lglZrt kl/kSjtf gePsf ljQLo ;DklQ
k'g/juL{s/0fsf] lbg;Dd klxrfg ePsf gfkmf jf gf]S;fgnfO{ ;f] ljQLo ;DklQ ljlqm jf lg;u{ ePdf dfq} gfkmf
gf]S;fg ljj/0fdf n]vfÍg ul/G5 . olb ;f] ljQLo ;DklQdf kl5 xflg ePdf, cGo lj:t[t cfDbfgLdf n]vfÍg u/]sf
To:tf s'g} cl3Nnf] gfkmf jf gf]S;fgnfO{ OlSj6Laf6 x6fP/ gfkmf gf]S;fg ljj/0fdf k'gMjuL{s/0f ul/G5 .
olb ljQLo ;DklQ k'gMjuL{s/0f u/] kl5 eljiodf gub k|flKtsf] cg'dfgdf j[l4 ePdf ;f] sf] k|efjnfO{ cg'dfgdf
kl/jt{g ePsf] ldltdf ;DklQsf] lstfaL d"Nodf ;dfof]hg gu/L k|efjsf/L Jofhb/df ;dfof]]hg ul/G5 .
u_ kl/iff]lwt d"Nodf n]vfÍg ul/Psf] ljQLo pks/0fsf] k'gMjuL{s/0f
olb ;f]r / Ifdtfdf kl/jt{gsf] sf/0f s'g} pks/0fnfO{ kl/iff]lwt d"Nodf n]vfÍg ul/Psf] ljQLo pks/0f cGtu{t
juL{s/0f ug{ pko'Qm 5}g eg] a}+sn] tL pks/0fnfO{ cGo lj:t[t cfDbfgLdfkm{t plrt d"Nodf k'gMjuL{s/0f ug{
;Sb5 . ljQLo pks/0fsf] k'gMjuL{s/0f ug'{ cl3sf] lstfaL d"No / plrt d"No aLrsf] km/snfO{ cGo lj:t[t
cfDbfgLdfkm{t OlSj6Ldf n]vfÍg ul/G5 .
58
#=$=$ ljQLo ;DklQ tyf bfloTjsf] lg;u{
s_ ljQLo ;DklQsf] lg;u{
lgDg pNn]lvt s'g} klg cj:yfdf a}+ssf] ljQLo ;DklQ k'0f{ jf cf+lzs ¿kdf lg;u{ ePsf] l:ylt x'g cfpF5 M
• ;D´f}tf cg';f/sf] gub k|jfxdf ePsf] clwsf/ ;dfKt x'Fbf
• ;D´f}tf cg';f/sf] gub k|jfxdf ePsf] clwsf/ x:tfGt/0f ul/Pdf
• a}+sn] ‘pass-through’ Joj:yf cg'?k k|fKt ePsf] gub k|jfx t]>f] kIfnfO{ e'QmfgL ug]{ bfloTj wf/0f u/]df
tyf a}+sn] ;f] ;DklQsf] ;Dk'0f{ hf]lvd tyf k|ltkmn x:tfGt/0f u/]df jf hf]lvd / k|ltkmnsf] x:tfGt/0f
gu/L jf cfkm} ;fy g/flv ;DklQsf] lgoGq0f x:tfGt/0f u/]df
o;/L lg;u{ ePsf] ljQLo ;DklQ lg;u{ x'Fbf /x]sf] lstfaL d"No / ;f] lg;u{af6 k|fKt d"No tyf ;f] ;Fu ;DalGwt
cGo lj:t[t cfDbfgLsf] ljj/0fdf /x]sf] ;+lrt gfkmf jf 3f6fsf] of]udf km/s ePdf ;f] km/s /sdnfO{ gfkmf
gf]S;fg ljj/0fdf n]vfÍg ul/G5 .
pNn]vgLo hf]lvd / k|ltkmnsf] x:tfGt/0f gu/L jf cfkm" ;fy g/fvL jf ;f] ;DklQsf] lgoGq0f x:tfGt/0f gu/L
a}+sn] gub k|jfx k|flKtsf] clwsf/ x:tfGt/0f u/]df jf ‘pass-through’ sf] Joj:yf u/]df, a}+ssf] ;+nUgtfsf] xb ;Dd
;DklQ n]vfÍg ul/G5 . To; cj:yfdf a}+sn] ;DalGwt bfloTj klg n]vfÍg ub{5 . x:tfGtl/t ;DklQ / bfloTjnfO{
a}+s;Fu /x]sf] clwsf/ tyf bfloTj bzf{pg] cfwf/df dfkg ul/G5 .
a}+ssf] oyfjt ;+nUgtfn] x:tfGtl/t ;DklQsf] Uof/]lG6sf] ?k lnPdf, oyfjt ;+nUgtfsf] xb, d"n lstfaL d"No tyf
a}+sn] k'gMe'QmfgL ug'{ kg{ ;Sg] clwstd k|fKt k|ltkmn dWo] h'g sd 5 ;f] /sddf dfkg ul/G5 .
v_ ljQLo bfloTjsf] lg;u{
s'g} ljQLo bfloTj;Fu hf]l8Psf] bfloTjx? ;dfKt ePsf] cj:yfdf ;f] bfloTj lg;u{ ePsf] dflgG5 . xfnsf] ljQLo
bfloTjnfO{ ;f]xL lender sf] csf]{ ljQLo bfloTjdfkm{t k|lt:yfkg ePdf / ;f] x'Fbf pNn]vLo km/s k|fjwfgx? Jff
xfnsf] bfloTjsf] k|fjwfgx? pNn]vgLo ?kdf kl/dfh{g ePdf, To:tf kl/dfh{g / kl/jt{gnfO{{ lg;u{ ePsf] dfg]/
gofF bfloTj n]vfÍg ul/G5 . o;/L lg;u{ x'Fbf pQm ljQLo bfloTjsf] lstfaL d"No / lg;u{ x'Fbf lt/]sf] d"Nodf x'g]
km/snfO{ gfkmf gf]S;fg ljj/0fdf n]vfÍg ul/G5 .
u_ k'gMvl/b tyf l/e;{ k'gMvl/b ;Demf}tfx?
lglZrt eljiodf k'gMvl/b ug]{ ;Demf}tf ul/ a]r]sf securities x?nfO{ a}+sn] ljQLo cj:yfsf] ljj/0faf6 x6fpFb}g
lsgls a}+sn] k|foM ;a} hf]lvd / :jfldTj cfˆgf] clwgdf /fVf]sf] x'G5 . k'gMvl/b ;Demf}tf cGtu{t a]r]sf securities
af6 k|fKt gubsf] xsdf / cflh{t (accrued) Jofhsf] xsdf ;d]t a}+sn] ljQLo cj:yfsf] ljj/0fdf lkmtf{ ug'{
kg]{ bfloTj n]vfÍg ub{5 . laqmL / k'gMvl/b d"No aLrsf] cGt/nfO{ Jofh vr{sf] ?kdf dflgG5 / k|efjsf/L Jofhb/sf]
pkof]u u/]/ ;Demf}tfsf] cjlwdf accrue ul/G5 . a}+s;Fu securities x?nfO{ a]Rg] jf k'gMKn]h ug]{ clwsf/ 5 eg]
plrt nfu] cg';f/ a}+sn] cfˆgf] ljQLo cj:yfsf] ljj/0fdf securities x?nfO{ Jofkfl/s k|of]hgsf] nflu wf/0f
ul/Psf] ljQLo ;DklQ (pledged as collateral) jf cGo lj:t[t cfDbfgLdfkm{t plrt d"Nodf juL{s/0f ul/Psf] ljQLo
;DklQ (pledged as collateral) sf] ?kdf k'gMjuL{s/0f ug{ ;Sb5 .
To;}u/L eljiodf k'gMlalqm ug]{ ;Demf}tf ul/ vl/b u/]sf securities x?nfO{ a}+sn] ljQLo cj:yfsf] ljj/0fdf
n]vfÍg ub}{g . k'gMlalqm ;Demf}tf cGtu{t vl/b u/]sf securities af6 k|fKt gub / cflh{t (accrued) Jofhsf]
/sdnfO{ ;d]t a}+sn] ljQLo cj:yfsf] ljj/0fdf ‘Reverse repurchase agreements’ cGtu{t n]vfÍg ub{5 . vl/b
/ k'gMlalqm d"No aLrsf] cGt/nfO{ Jofh cfDbfgLsf] ?kdf dflgG5 / k|efjsf/L Jofhb/sf] k|of]u u/]/ ;Demf}tfsf]
cjlwdf accrue ul/G5 . olb securities k'gMlalqm ;Demf}tfdf vl/b u/L t];|f] kIfx?nfO{ a]r]sf] 5 eg] securities
lkmtf{ ug]{ bfloTjnfO{ Jofkfl/s k|of]hgsf] nflu wf/0f ul/Psf] ljQLo bfloTj cGtu{t short sale sf] ?kdf n]vfÍg
ul/G5 / plrt d"Nodf d"NofÍg ubf{ x'g] s'g} gfkmf jf gf]S;fgnfO{ v'b Jofkfl/s cfDbfgL cGtu{t n]vfÍg ul/G5 .
ljQLo pks/0fx?sf] ckm;]l6Ë
olb a}+s;Fu s'g} ljQLo ;DklQ / bfloTjnfO{ ckm;]6 ug]{ sfg'gL clwsf/ 5 / a}+sn] tL ;DklQ / bfloTjnfO{ v'bdf
/fkm;fkm ug]{ dgzfo /fv]sf] 5 eg] ljQLo cj:yfsf] ljj/0fdf tL ;DklQ / bfloTjnfO{ ckm;]6 u/L v'b /sd
b]vfOG5 . cfDbfgL tyf vr{nfO{ NFRS adf]lhd jf Ps} k|s[ltsf sf/f]jf/af6 pTkGg ePsf] v08df dfq ckm;]6
u/L v'b /sddf k|:t't ul/G5 .
59
kl/iff]lwt d"Nosf] dfkg
ljQLo ;DklQ / ljQLo bfloTjsf] kl/iff]lwt d"No eGgfn] To:tf ljQLo ;DklQ / ljQLo bfloTjsf] ;'?jftdf n]vfÍg
ePsf] /sdaf6 ;fFjf e'QmfgL /sd tyf xflg gf]S;fgL 36fO{, ;'?jftdf n]vfÍg ePsf] /sd / kl/kSjtfdf k|fKt x'g]
/sd aLrsf] leGgtfnfO{ k|efjsf/L Jofhb/df ;dfof]hg ubf{ cfPsf] cumulative kl/iff]wg /sdnfO{ ;d]t ;dfof]hg
u/L cfPsf] /sdnfO{ hgfpb5 .
plrt d"Nosf] dfkg
plrt d"No eg]sf] Tof] d"No xf] h'g dfkg ldltdf ahf/ ;xefuLx¿aLr Jojl:yt sf/f]af/ ePsf] cj:yfdf ;DklQ
a]Rbf kfO{g] jf bfloTj x:tfGt/0f ubf{ ltg{' kg]{ /sd xf] . bfloTjsf] plrt d"Non] o;sf] sfof{Gjog gx'g] hf]lvd
k|ltlalDat ub{5 .
lgDg tx cg';f/ plrt d"No lgwf{/0f ul/G5 M
>]0fL ! M plrt d"No dfkg tL x'g\ h'g ;dfg ;DklQ jf bfloTjsf nflu ;lqmo ahf/df c;dfof]lht ;"rLs[t
d"Nox¿af6 Jo'TkGg x'G5g\ .
>]0fL @ M h;sf] d"NofÍg lglDt ;lqmo ahf/df p:t} pks/0fx¿sf] nflu ;"lrs[t d"Nox¿ 5g\ jf lgis[o ahf/df
;dfg jf o:t} pks/0fx¿sf nflu ;"lrs[t d"Nox¿ / ljQLo pks/0fx¿sf] d"NofÍgsf] lglDt df]8nx¿ k|of]u x'G5
hxfF ;a} dxTjk"0f{ tYof+sx¿ e]l6G5g\ .
>]0fL # M kf]6{kmf]lnof]x? tL x'g\ hxfF slDtdf Ps tYo+fs h;n] pks/0fsf] dfkgdf dxTjk"0f{ k|efj kfg{ ;S5 / ahf/
sf] tYof+sdf cfwfl/t x'b}gg\ .
pknAwtf cg';f/ a}+sn] ljQLo pks/0fsf] plrt d"No pks/0fsf] ;lqmo ahf/df ;"rLs[t d"Nox¿ k|of]u ub}{ dfkg
ub{5 . olb ;"rLs[t d"Nox¿ ;lhn};Fu / lgoldt ¿kdf pknAw ePdf ahf/nfO{ ;lqmo dflgG5 / arm’s length sf]
cfwf/df jf:tljs / lgoldt ¿kdf x'g] ahf/ sf/f]af/ k|ltlglwTj ub{5 . olb Ps ljQLo pks/0fsf] nflu ahf/
;lqmo 5}g eg] a}+sn] d"NofÍg ljlw k|of]u u/L plrt d"No :yfkgf ub{5 . d"No lgwf{/0f ljlwdf hfgsf/, OR5's
kf6L{x¿ -olb pknAw ePdf_ aLrsf] arm’s length sf/f]af/ ;dfj]z x'G5 .
k|f/lDes n]vfÍg ubf{ ljQLo pks/0fsf] plrt d"Nosf] plrt k|df0f eg]sf] sf/f]af/ d"No xf] -cyf{t\ lbOPsf] jf k|fKt
ul/Psf] k|ltkmnsf] plrt d"No_ . oBlk k|f/lDes klxrfg / dfkgdf ljQLo pks/0fsf] plrt d"No o;sf] sf/f]af/
d"NoeGbf leGg x'g ;S5 . olb To:tf] plrt d"No ;f]xL pks/0fdf xfnsf] cGo k|ToIf ahf/ sf/f]af/sf] ;fy t'ngf
u/]/ k|dfl0ft ul/Psf] 5 -;+zf]wg lagf_ jf s]jn k|ToIf ahf/af6 tYof+s ;dfj]z ul/Psf] d"NofÍg ljlw k|of]u
ul/Psf] 5 eg] ta plrt d"No / sf/f]af/ d"No aLrsf] leGgtfnfO{ pks/0fsf] cjlw;Dd plrt 9Ën] gfkmf jf
gf]S;fg ljj/0fdf klxrfg / n]vfÍg ul/G5 .
#=$=% ljQLo ;DklQdf x'g] gf]S;fgL
a}+sn] x/]s cfly{s jif{sf] ljQLo ljj/0f agfpFbf s'g} klg ljQLo ;DklQdf xflg eP jf gePsf] af/] k|df0f ;lxt
cf+sng ug]{ u/]sf] 5 . pQm k|df0fn] To:tf] ;DklQaf6 eljiodf k|fKt x'g] gub k|jfxnfO{ gsf/fTds c;/ u/]sf]
bzf{Pdf ;f] ljQLo ;DklQdf xflg gf]S;fgL ePsf] 7x/ u/L To;df gf]S;fgL Joj:yf ug]{ ul/Psf] 5 .
#=$=%=-s_ kl/iff]lwt d"Nodf dfkg ul/Psf ljQLo ;DklQx?df x'g] gf]S;fgL
;'?df a}+ssf 7'nf C0fLx?nfO{ k|bfg u/]sf] shf{x?nfO{ 5gf}6 u/L tL shf{nfO{ x/]s cfly{s jif{sf] cGTodf JolQmut
xflgsf] nflu k/LIf0f ul/G5 . olb s'g} shf{nfO{ l8kmN6 egL jlu{s/0f ul/Psf] 5 jf a}+sn] ;f+jf / Jofh /sd k"0f{
?kdf c;'nL ug{ g;Sg] ePdf, tL shf{x?df x'g ;Sg] xflgsf] d"NofÍg ul/G5 . obL shf{ lwtf]åf/f ;'/lIft eP, To;
shf{df x'g ;Sg] xflgsf] d"NofÍg ubf{ ;'/If0fdf /flvPsf] lwtf]sf] jt{dfg d"NonfO{ klg Wofgdf /flvG5 . lwtf] laj|mL
u/L xfn k|fKt x'g ;Sg] /sd shf{ ltg{ kof{Kt ePdf shf{ xflg d"NofÍg ul/b}g .
JolQmut xflgsf] nflu k/LIf0f
JolQmut xflg kl/If0fsf] nflu 5flgPsf shf{ tyf ;fk6Lx?nfO{ tn lbPsf dfkb08 cg';f/ k/LIf0f ul/G5 M
• C0fLsf] gub k|jfxdf cfPsf] ;d:of yfxf ePdf
• ;Demf}tf cg';f/ ltg'{ kg]{ ;fjf jf Jofh efsf gf3]df
60
• C0f ;xdlt / zt{sf] pNn‹g u/]df
• C0fL 6f6 kN6g ;Sg] ;Defjgf jf cfly{s k'g;{/+rgf ug'{ kg]{ b]lvPdf
• afXo qm]l86 /]l6Ë Ph]G;Ln] C0fLsf] qm]l86 /]l6Ë pNn]vlgo tl/sfn] 36fPsf] kfOPdf
• a}+ssf] C0fL;+usf] Plss[t PS;kf]h/
• u|fxssf] Joj;flos df]8nsf] Jojxfl/stf / u|fxssf] cfly{s ;d:of xn ug]{ tyf ;dod} C0f ltg{ ;Sg]
Ifdtf
• ck]lIft cfDbfgL / c;'nLsf] /sd / ;do
• C0fLn] a}+ssf] shf{ tyf ;fk6L ltg'{ cufl8 c? C0fbftfsf] C0f ltg]{ ul/ u/]sf] k|ltj4tf jf Pari-pasu /
c? C0fbftfn] pQm C0fLnfO{ nuftf/ ;xfotf ug]{ ;Defjgf
• lwtf] hdfgtsf] ljZj;gLo d"No / a}+sn] lwtf] cfˆgf] k|e'Tjdf Nofpg ;Sg] ;Defjgf
;fd'lxs xflg k/LIf0f
JolQmut xflg klxrfg gePsf shf{ tyf ;fk6Lx?nfO{ Ps} k|sf/sf shf{ tyf ;fk6Lx?sf] cfwf/df ljleGg
;d'xx?df ljefhg u/L ;fd'lxs xflg gf]S;fgL k/LIf0f u/LG5 . t/ olb s'g} shf{k|lt JolQmut gf]S;fgL Joj:yf
ul/Psf] 5 eg] tL shf{x?nfO{ ;fd'lxs xflg k/LIf0f ubf{ ;dfj]z ul/b}g .
tn b]xfosf shf{x?sf] nflu ;fd'lxs xflg k/LIf0f ul/G5 M
• xflg e};s]sf] t/ JolQmut ?kdf xflg klxrfg gePsf] shf{x?
• JolQmut ?kdf dxTjk"0f{ gdflgPsf Ps} k|sf/sf shf{ tyf ;fk6Lx?sf] cfwf/df ljleGg ;d'xx?df
ljeflht shf{x?
xflg e};s]sf] t/ JolQmut ?kdf xflg klxrfg gePsf]
s'n shf{ xflg Joj:yfsf] cf+sng ug{ JolQmut xflg klxrfg gePsf shf{ tyf ;fk6Lx?nfO{ Ps} k|sf/sf shf{ tyf
;fk6Lx?sf] cfwf/df ljleGg ;d'xx?df ljefhg u/L ;fd'lxs xflg k/LIf0f ul/G5 . l/kf]{l6Ë ldlt eGbf cufl8 xflg
e};s]sf] t/ JolQmut ?kdf klxrfg gePsf] xflgnfO{ ;d]t o; tl/sfn] cf+sng u/]sf] xflg Joj:yfn] ;dfj]z u5{ .
clxn] xflg e};s]sf] t/ JolQmut ?kdf klxrfg gePsf] xflg eljiodf JolQmut ?kdf klxrfg ePsf] v08df tL
shf{x?sf] xsdf ;fd'lxs xflg k/LIf0f gul/ JolQmut xflg kl/If0f ul/g]5 .
;fd'lxs gf]S;fgL Joj:yfsf] cf+sng ubf{ b]xfosf a'Fbfx?df Wofg lbOG5 M
• ;dfg shf{ hf]lvd ePsf] kf]6{kmf]lnof]df ljutdf ePsf] gf]S;fgL
• jt{dfg cfly{s l:ylt x]bf{ ljutdf ePsf] gf]S;fgLeGbf l/kf]{l6Ë ldltdf cf+sng ul/g] gf]S;fgL Joj:yfsf]
/sd sd jf al9 x'g ;Sg] Joj:yfkgsf] cg'ejsf] cfwf/df ul/Psf] lg0f{o
Ps} k|sf/sf shf{ tyf ;fk6Lx?sf] cfwf/df ljleGg ;d'xx?df ljeflht shf{x?
Ps} k|sf/sf shf{ tyf ;fk6Lx?sf] cfwf/df ljleGg ;d'xx?df ljeflht shf{x?df x'g ;Sg] gf]S;fgL cf+sng ug{
statistical ljlwx?sf] k|of]u ul/G5 . shf{ ckn]vg ePdf tL shf{x?nfO{ ;d'xaf6 x6fO{ JolQmut ?kdf xflg dfkg
ul/G5 .
a}+sn] b]xfosf] ljlwdfkm{t ;fd'lxs xflg Joj:yf cf+sng ub{5 M
Ps} k|sf/sf shf{ tyf ;fk6Lx?sf] cfwf/df ljleGg ;d'xx?df ljefhg u/] kZrft\ ;fd'lxs xflgsf] dfkg Net
flow rate method af6 ul/G5 . o; k4tLdf a}+sn] shf{ tyf ;fk6Lx?nfO{ ljleGg ;d"xx?df u/]sf] juL{s/0f,
To;df cfPsf] kl/jt{g / k|ltj]bg cjlw;Dddf klxrfg ePsf 36gfx?sf] cfwf/df eljiodf a}+snfO{ x'g ;Sg] shf{
gf]S;fgL /sdsf] cf+sng ul/G5 .
o; k4tLdf efsf gf3]sf] cjlwsf] cfwf/df shf{ tyf ;fk6Lx?nfO{ ljleGg ;d"xx?df ljefhg ul/ statistical
ljZn]if0f ul/ ljleGg ;d"xx?df ljefhg ul/Psf C0f tyf ;fk6Lx?sf] :t/ emg{ ;Sg] / cGttM c;'nL x'g g;Sg]
;Defjgfsf] cf+sng ul/G5 .
xfnsf] cfly{s kl/l:ylt tyf kf]6{kmf]lnof] hf]lvdsf sf/sx?nfO{ ;d]t Wofgdf /flv gf]S:ffgL Joj:yf /sdsf]
cf+sng ul/G5 . cfly{s kl/l:ylt tyf kf]6{kmf]lnof] hf]lvdsf sf/sx?df b]xfosf sf/sx? ;d]t kb{5g\ M
• jt{dfg shf{ kf]6{kmf]lnof] j[l4 tyf k|f]8S6 ;ld>0f
61
• a]/f]huf/L b/
• s'n u[x:y pTkfbgdf ePsf] j[l4
• d'›f:kmLlt
• Jofh b/
• ;/sf/L gLlt tyf lgoddf kl/jt{g
• ;DklQsf] d"No
• e'QmfgLsf] cj:yf
g]kfn n]vfdfg af]8{n] l;kmfl/; u/] adf]lhd g]kfn rf6{8{ PsfpG6]G; ;+:yf (ICAN) n] NFRS sfof{Gjog ug{sf
nflu hf/L u/]sf carve-out cg';f/ NAS 39 sf] para 63 sf] Joj:yf adf]lhd a}+s tyf ljQLo ;+:yfx?n] shf{
gf]S;fgL Joj:yf -Loan Loss Provisioning_ sfod ubf{ “Incurred Loss Model” ckgfP/ ug'{kg]{ k|fjwfg cg';f/
ug{ g;lsg] cj:yf x'Fbf j}slNks Joj:yf cjnDag ug{ ;lsg]] 5 . of] clgjfo{ Joj:yf cg';f/ a}+sn] g]kfn
/fi6« a}+ssf] PsLs[t lgb]{zgsf] lgb]{zg g+= @÷)&& adf]lhd cfPsf] shf{ gf]S;fgL Joj:yf jf NAS 39 sf] para 63
adf]lhd cfPsf] shf{ gf]S;fgL Joj:yf dWo] h'g clws x'G5 ;f]nfO{ shf{ gf]S;fgL Joj:yf /sd n]vfÍg ug'{kg]{
k|fjwfg /x]sf] 5 .
xflg gf]S;fgLsf] lkmtf{
olb xflg gf]S;fgLsf] /sd kl5sf] cjlwdf 36\5 / Tof] 36]sf] /sdnfO{ xflg gf]S;fgL clen]v u/]sf] ;doeGbf
kl5sf] 36gf;Fu ;lhn} hf]8\g ;lsPdf, a9L ePsf] xflg gf]S;fgL Joj:yf /sdnfO{ lkmtf{ ul/G5 . o:tf] lkmtf{ ePsf]
/sdnfO{ gfkmf gf]S;fg ljj/0fdf n]vfÍg ul/G5 .
kl/iff]lwt nfutdf n]vfÍg ul/Psf] ljQLo ;DklQsf] ckn]vg
C0f r'Qmf gx'g] cj:yf b]lvPdf C0fnfO{ cf+lzs jf k"0f{ ?kdf ckn]vg ul/G5 . t/ ;'/lIft C0fsf] xsdf ckn]vg
;'/If0fdf /flvPsf] ;DklQsf] lnnfdL kl5 dfq ul/G5 . t/ olb hdfgt /flvPsf] ;DklQsf] d"No klxrfg ePdf /
C0f / k|fKtLsf] yk c;'nL gx'g] b]lvPdf To:tf C0f / k|fKtLnfO{ clu|d ?kdf ckn]vg ug{ ;lsG5 .
k'gMtflnlss[t C0f / ;fk6Ldf x'g] xflg
a}+sn] ;Dej eP ;Dd lwtf]sf] :jfldTj lng' eGbf klg shf{nfO{ k'gMtflnlss/0f ug{ vf]Hb5 . o; cGtu{t e'QmfgL
Joj:yfsf] lj:tf/ / gofF C0f zt{x?sf] ;Demf}tf kg{ ;S5 . Ps k6s zt{x? ;+;f]lwt ePkl5 s'g} klg xflg
gf]S;fgLnfO{ zt{ ;+;f]wg cufl8 u0fgf ul/Psf] Jofhb/n] dfkg ul/G5 / ;f] C0fnfO{ efvf gf3]sf] dflgb}g . shf{sf]
JolQmut / ;fd'lxs xflgsf] d"NofÍg k'gMtflnlss/0f x'g' cuf8Lsf] k|efjsf/L Jofh b/åf/f ul/G5 .
lwtf]] d"NofÍg
a}+sn] ljQLo ;DklQsf] hf]lvd Go"lgs/0f ug{ ;s] ;Dd lwtf]sf] k|of]u ub{5 . gub, lwtf]kq, k|lttkq/ hdfgt, crn
;DklQ, k|fKtL, :6s / cGo u}/ ljQLo ;DklQ h:tf ljleGg lwtf]sf k|sf/x? x'G5g\ . ;fwf/0ftof lwtf]sf] plrt
d"Nosf] cf+sng slDtdf shf{ k|bfg ubf{sf] avt g]kfn /fi6« a}+ssf] dfu{lgb]{lzsfsf] cfwf/df ul/G5 . crn ;DklQ
h:tf u}/ ljQLo lwtf]sf] d"NofÍg ubf{ :jtGq d"NofÍgstf{ / n]vfk/LIf0f ePsf] ljQLo ljj/0f h:tf t];|f] kIfsf]
ljj/0fsf] cfwf/df ul/G5 .
sfg'gL ?kdf repossess ul/Psf lwtf] jf a}+ssf] gfddf cfPsf] ;DklQx?
sfg"gL ?kdf cfˆgf] clwgdf NofOPsf] lwtf]n] efvf gf3]sf] C0fsf] /fkm;fkmdf a}+s4f/f k|fKt u}/-ljQLo ;DklQsf]
k|ltlglwTj ub{5 . ;DklQx? clwu|x0f ubf{ plrt d"Nodf n]vfÍg ul/G5 . clwgdf NofOPsf] ;DklQ cfGtl/s
;+rfngsf nflu k|of]u ug]{ jf lalqm ug'{ pQd ePsf] a}+sn] gLlt lgwf{/0f ug'{ k5{ . a}}+sn] xfn;Dd cfˆgf] clwgdf
NofPsf ;DklQx?nfO{ cfGtl/s ;+rfngsf nflu k|of]u u/]sf] 5}g .
#=$=% -v_ cGo lj:t[t cfDbfgLdfkm{t plrt d"Nodf juL{s/0f ul/Psf] ljQLo ;DklQsf] gf]S;fgL
cGo lj:t[t cfDbfgLdfkm{t plrt d"Nodf dfkg ul/Psf] ljQLo ;DklQsf] nflu a}+sn] x/]s l/kf]{l6Ë ldltdf xflg
gf]S;fgL eP jf gePsf] objective evidence cf+sng ub{5 .
a}+sn] h;/L kl/iff]lwt d"Nodf dfkg ul/Psf] ljQLo ;DklQsf] xflg gf]S;fgL] cf+sng ub{5, To;/L g} debt
62
pks/0fx?sf] xsdf JolQmut ?kdf xflg gf]S;fgL] cf+sng ub{5 . o4lk gf]S;fgLsf] s"n /sd eg] kl/iff]lwt d"No /
jt{dfg plrt d"No sf] km/s /sddf gfkmf jf gf]S;fg lx;fadf klxn] ;dfj]z ul/;s]sf] gf]S;fgL Joj:yf 36fP/
lgsflnG5 . eljiodf x'g] Jofh cfDbfgL xflg gf]S;fgL 36fO;s]kl5sf] ljQLo ;DklQsf] d"Nodf cfwfl/t x'G5 / Jofh
cfh{gsf] nflu ToxL b/sf] k|of]u ul/G5 h'g b/n] xflg gf]S;fgL /sd cf+sng ul/Psf] x'G5 . olb eljiodf debt
pks/0fx?sf] plrt d"No a9]df / To:tf] j[l4sf] sf/0f xflg gf]S;fgL Joj:yf ul/;s]kl5 credit event ePsf] 7x/
ePdf xflg gf]S;fgL Joj:yfnfO{ gfkmf jf gf]S;fg lx;fadfkmt{ l/e;{ ul/G5 .
cGo lj:t[t cfDbfgLdfkm{t plrt d"Nodf juL{s/0f ul/Psf] OlSj6L pks/0fx?sf] xsdf xflgsf] cfwf/e"t k|df0fsf]
?kdf k/n d"NoeGbf plrt d"No w]/}n] jf lb3{sfnLg ?kn] 36]sf] l:yltnfO{ ;d]t lnOG5 . olb xflg ePsf] k|df0f
e]6]df k/n d"No / jt{dfg plrt d"No sf] km/s /sddf gfkmf jf gf]S;fg lx;fadf klxn] ;dfj]z ul/;s]sf] gf]S;fgL
Joj:yf 36fP/ cfPsf] s'n gf]S;fgnfO{ OlSj6Laf6 x6fO gfkmf jf gf]S;fg lx;fadf b]vfOG5 . t/ olb eljiodf
cGo lj:t[t cfDbfgLdfkm{t plrt d"Nodf juL{s/0f ul/Psf] impaired OlSj6L pks/0fx?sf] plrt d"No a9]df
a9]sf] /sdnfO{ cGo lj:t[t cfDbfgLsf] ljj/0fdf ;dfj]z ul/G5 . cGo lj:t[t cfDbfgLdfkm{t plrt d"Nodf juL{s/0f
ul/Psf] OlSj6L pks/0fx? uncollectible x'g] lglZrt ePdf a}+sn] tL ;DklQx? ckn]vg ub{5 .
#=% Jofkfl/s ;DklQ
Jofkfl/s ;DklQ d'ntM 5f]6f] ;dodf vl/b laqmL u/L gfkmf sdfpg] p2]Zo /fvL ul/Psf] nufgL x'G5 . Jofkfl/s
nufgLsf] d"Nodf x'g] cfjlws ptf/r9fjnfO{ gfkmf gf]S;fg ljj/0fdf n]vfÍg ul/G5 .
#=^ Jo"TkGg -8]l/e]l6e_ ;DklQ / bfloTjx?
hf]lvd Joj:yfkg p2]Zosf nflu /flvPsf] Jo'TkGgdf tL ;a} Jo'TkGg ;DklQx¿ / bfloTjx¿ ;dfj]z x'G5g\ h'g
sf/f]af/ ;DklQ jf bfloTjsf ¿kdf juL{s[t ul/Psf x'Ggg\ . hf]lvd Joj:yfkg p2]Zosf nflu /flvPsf Jo'TkGgx?
ljQLo l:yltsf] ljj/0fdf plrt d"Nodf dfkg ul/G5 .
#=& ;DklQ / pks/0f
klxrfg
;DklQ, KnfG6 / pks/0fx? o:tf d"t{ j:t' x'g h'g pTkfbg / ;]jf k|bfgdf, ef8fdf lbg jf k|zf;lgs p2]Zosf
lglDt k|of]u x'G5 / Ps jif{ eGbf a9L cjlwsf] nflu k|of]u ul/g] cfzf /flvG5 . a}+sn] NAS 16 sf] cfwf/df o:tf
;DklQsf] n]vfÍg ub{5 . ;DklQ, KnfG6 / pks/0fx? ta n]vfÍg ul/G5 ha To; ;DklQaf6 x'g] ;Defljt cfly{s
nfe a}}+sn] k|fKt ug]{ b]lvG5 / ;DklQsf] k/n d"NonfO{ olsg ug{ ;lsG5 .
dfkg
n]vfÍg of]Uo ;DklQ, KnfG6 / pks/0fx?nfO{ z'?jftdf k/n d"Nosf] cfwf/df dfkg ul/G5 . k/n d"No /sddf
;DklQ k|fKt ug{sf] lglDt ePsf] vr{ / ;DklQdf yk j:t' hf]8\g jf abNg nfUg] vr{ ;fd]n ul/G5 . cfkm} agfpg]
dfn;fdfgsf] vr{, sfdbf/x?sf] Hofnf vr{, cGo s'g} k|ToIf vr{ h'g ;DklQnfO{ rfx] cg';f/ k|of]u ug{ sfd nfUg]
cj:yfdf Nofpg nfUb5, tL vr{x? klg ;DklQsf] k/n d"Nodf hf]l8G5 . ;fy} o;df ;f] ;DklQnfO{ gi6 ug]{ tyf
x6fpg] / yk ;fdfg x6fP/ ;DklQ ePsf] 7fpFnfO{ h:tfsf] t:t} agfpg nfUg] vr{ klg hf]l8G5 . vl/b ul/Psf]
;ˆ6j]o/ ;DjlGwt pks/0fsf] d'Vo c+u ePsf] v08df To;nfO{ sDKo'6/ pks/0fdf k"FhLs[t ul/G5 . olb ;DklQ /
pks/0fsf ljleGg ;fdfg jf k"hf{sf] pkof]uL cjlw leGg eP ;f] ;fdfgnfO{ 5'6\6} ;DklQsf] ?kdf b]vfOG5 .
nfut df]8n
;DklQ, KnfG6 / pks/0fx? lbg k|ltlbgsf] ;]jf vr{, ;+lrt x|f; s6\6L / ;+lrt xflg gf]S;fgL cflb nfO{ 36fPsf]
nfutdf b]vfOG5 . pks/0fsf] s'g} efu km]g{ nfu]sf] vr{n] recognition criteria k'/f u/]sf] 5 eg] To:tf vr{x? klg
;DklQ, KnfG6 / pks/0fx?sf] d"Nodf hf]l8G5 .
k'gMd"NofÍg df]8n
a}+sn] s'g} ju{sf] hUuf / ejg jf c? ;DklQx?nfO{ k'gMd"NofÍg u/]sf] 5}g . o:tf ;DklQx? klxn] dfGotf k|fKt
GAAP cg';f/ n]vfÍg ul/Psf] 5 .
;DklQsf] k'gMd"NofÍg ubf{ ePsf] j[l4nfO{ “cGo lj:t[t cfDbfgL’’ df clen]v ul/ OlSj6L cGtu{t k"FhLut hu]8f
63
sf]ifdf k|:t't ul/G5 jf gfkmf gf]S;fg ljj/0fdf klxn] clen]v ul/Psf] gf]S;fgnfO{ l/e{; ug{ k|of]u ul/G5 . of]
kl/l:yltdf j[l4nfO{ cl3Nnf] ckn]lvt xb;Dd cfDbfgL dflgG5 . lstfaL d"Nodf ePsf] s'g} klg sdLnfO{ gfkmf
gf]S;fg ljj/0fdf vr{sf] ?kdf jf cGo lj:t[t cfDbfgLdf /x]sf] ;f]xL ;DklQsf] k'/fgf] j[l4 x6fpg vr{ ul/G5 .
cGo lj:t[t cfDbfgLdf /x]sf] 36Ln] k"FhLut hu]8f sf]if dfkm{t ;+lrt OlSj6LnfO{ 36fpF5 . ;DklQ lg;u{ ubf{
a]r]sf] a]nf k'gMd"NofÍg sf]ifdf /x]sf] s'g} klg /sdnfO{ ;+lrt d'gfkmf lzif{sdf :yfgfGt/0f ul/G5 .
kl5sf] -subsequent_ nfut
;DklQ, KnfG6 / pks/0fx?sf] efu km]l/g' k/]df / eljiosf] cfly{s nfe cfh{g ug{ Tof] efu d'Vo ePdf / Tof]
efusf] d"NofÍg ug{ ;lsPdf To;sf] n]vfÍg lstfaL d"Nodf subsequent nfut cGtu{t ul/G5 . ;DklQ, KnfG6 /
pks/0fx?sf] lbg k|ltlbg nfUg] vr{ pQm vr{ ePsf] ;dodf g} gfkmf gf]S;fg ljj/0fdf n]vfÍg ul/G5 .
x|f;s§L
l:y/ ;DklQnfO{ Straight line ljlwsf] cfwf/df x|f;s§L ul/G5 . ljleGg ju{sf ;DklQdf lgDg b/x?df x|f;s§L ug]{
ul/Psf] 5 .
;DklQsf] k|sf/ x|f;s§L b/ -cf=j= @)&&÷&*_ x|f;s§L b/ -cf=j= @)&^÷&&_

ejg %) jif{ %%
kl/jxg ;fwg !) jif{ @)%
sfof{no pks/0f & jif{ @%%
sf7sf] kmlg{r/ tyf lkmS:r/ !) jif{ @%%
d]6nsf] kmlg{r/ tyf lkmS:r/ & jif{ @%%
Knfl:6ssf] kmlg{r/ tyf lkmS:r/ % jif{ @%%
Aof6«L # jif{ @%%
sDKo'6/ xf8{j]o/ & jif{ @%%
Leasehold ;DklQ k6\6fsf] cjlw !) jif{ jf k6\6fsf] cjlwdWo h'g
;fOg af]8{÷Dof6\; tyf sfk]{6 @ jif{ sd x'G5
cg'dfgx?df kl/jt{g
;DklQx?sf] x|f;s§L ljwL tyf x|f;s§L b/ k|To]s jif{ k'g/fjnf]sg u/L h?/L ePdf ;dfof]hg ul/G5 .
k"FhLut lgdf{0f
k"FhLs[t gePsf ejg lgdf{0f, KnfG6, d]lzg/L tyf k|0ffnLx?sf] ljsf; ;DalGw k|ToIf ?kdf ePsf vr{x?nfO{ k"FhLut
lgdf{0fdf juL{s/0f ul/G5 . ha lgdf{0fflwg ;DklQx? k|of]u of]Uo x'G5g\ -ha a}+ssf] Joj:yfkgn] rfx]sf] cg';f/ tL
;DklQx?sf] ;+rfng ug{ ;lsG5_, ta k"FhLut lgdf{0fdf juL{s/0f ul/Psf vr{x?nfO{ ;DjlGwt ;DklQdf ;fl/G5 .
k"FhLut lgdf{0fnfO{ nfut d"Nodf s'g} xflg gf]S;fgL ePdf ;f] 36fP/ b]vfOG5 .
;fk6L vr{ (Borrowing Cost)
h'g ;DklQx?sf] clwu|x0f, lgdf{0f jf pTkfbgdf pNn]Vo ;do nfUb5, tL ;DklQx?;Fu ;DalGwt ;fk6L vr{nfO{
;DklQsf] nfutsf] lx:;fsf] ?kdf k"FhLs[t ul/G5 . cGo ;a} ;fk6L vr{nfO{ vr{ ePsf] cfly{s jif{df n]vfÍg
ul/G5 . a}+sn] ;fk6L lnPsf] /sddf ltg'{ kg]{ Jofh / cGo vr{x? ;fk6L vr{df kb{5g .
ckn]vfÍg (Derecognition)
ha ;DklQ, KnfG6 / pks/0fsf] ljlqm ul/G5 jf To; ;DklQaf6 eljiodf s'g} cfly{s nfesf] ck]Iff /xb}g ttkZrft\
To; ;DklQsf] lstfaL d"NonfO{ ckn]vfÍg ul/G5 . ljlqmaf6 l;h{gf ePsf] gfkmf jf gf]S;fgnfO{ ljlqm ePsf] cfly{s
jif{sf] gfkmf gf]S;fg ljj/0fdf b]vfOG5 . ha ;DklQ, KnfG6 / pks/0fsf] lstfaL d"Nodf k|lt:yflkt nfut n]vfÍg
ul/G5 ta k|lt:yflkt ePsf] ;DklQsf] afFsL /x]sf] lstfaL d"NonfO{ ckn]vfÍg ul/G5 . d'Vo lgl/If0f vr{x?nfO{
klg k"FhLs[t ul/G5 . d'Vo lgl/If0f vr{x?sf] k|To]s gofF k"FhLs/0fsf] ;dodf kl5Nnf] lgl/If0f vr{sf] afFsL /x]sf]
lstfaL d"NonfO{ ckn]vfÍg ul/G5 .
64
#=* Voflt / cd't{ ;DklQx?
n]vfÍg
cd"t{ ;DklQ Pp6f klxrfg of]Uo u}/ df}lb|s ;DklQ xf] h;sf] s'g} ef}lts pkl:ylt x'Fb}g / To; ;DklQnfO{ pTkfbg
ug{sf lgldQ, ;]jf k|bfg ug{sf lgldQ, s;}nfO{ efF8fdf lbg jf k|zf;lgs sfdsf] nflu k|of]u ul/G5 . cd"t{
;DklQsf] n]vfÍg To; avt ul/G5 ha eljiodf To; ;DklQaf6 cfly{s nfe k|fKt x'g ;Sb5 / ;DklQsf] k/n
d"NonfO{ ljZj;gLo 9Ën] d"NofÍg ug{ ;lsG5 . z'?df cd"t{ ;DklQnfO{ nfutsf] cfwf/df n]vfÍg ul/G5 . cd"t{
;DklQ;Fu ;DalGwt vr{ h'g cufl8s} jflif{s ljQLo ljj/0f jf cGtl/d ljQLo ljj/0fdf vr{ egL n]vfÍg ul/Psf]
5, kl5sf] ;dodf To:tf vr{x?nfO{ cd"t{ ;DklQsf] ?kdf k"FhLs/0f ul/b}g .
sDKo'6/ ;ˆ6j]o/ tyf nfO;]G;
sDKo'6/;Fu ;DalGwt ;a} ;ˆ6j]o/ tyf nfO;]G;x?sf] vr{ h'g s'g} sDKo'6/ xf8{j]o/sf] cleGg efu 5}g / h;nfO{
5'6\ofP/ gfKg ;lsG5 / eljiodf To; ;ˆ6j]o/ tyf nfO;]G;x?af6 cfly{s nfe lelqg] ;Defjgf 5, tL vr{x?nfO{
ljQLo cj:yfsf] ljj/0fdf cd't{ ;DklQsf] ?kdf juL{s/0f ul/ ckn]vg / xflg gf]S;fgL 36fP/ b]vfOG5 .
Subsequent nfut
;ˆ6j]o/ ;DalGw subsequent vr{x?nfO{ ta dfq k"FhLs[t ul/G5 ha To; vr{sf] sf/0f eljiodf ;ˆ6j]o/
af6 lelqg] cfly{s nfesf] ;Defjgf klxn] cf+sng u/]sf] cfly{s nfeeGbf a9L x'G5 / To; vr{sf] k/n d"NonfO{
ljZj;gLo 9Ën] d"NofÍg ug{ ;lsG5 . cGo ;a} vr{x?nfO{ vr{ u/]sf] cfly{s jif{df vr{sf] ?kdf b]vfOG5 .
VoftLnfO{ nfut d"Nodf ;+lrt xflg gf]S;fgL 36fO{ d"NofÍg ul/G5 .
cd"t{ ;DklQsf] ckn]vg
k|of]usf] lglDt pknAw ePkl5 Voflt afx]ssf cd"t{ ;DklQnfO{ straight–line basis df gfkmf gf]S;fg ljj/0f dfkm{t
kl/iff]wg ul/G5 . kl/iff]wg gLlt, pkof]u ;do / tL ;DklQsf] residual d"No k|To]s jif{ k'g/fjnf]sg u/L cfjZos
ePdf pko'Qm ;dfof]hg ul/G5 . a+}sn] cd"t{ ;DklQsf] residual d"No g/xg] eg]/ dfGb5 .
;DklQsf] jlu{s/0f @)&&÷&* @)&^÷&&
;ˆ6j]o/ & jif{ jf pkof]uL cfo' dWo h'g sd x'G5 % jif{
cd"t{ ;DklQsf] ckn]vfÍg (de-recognition)
ha cd"t{ ;DklQsf] ljlqm ul/G5 jf s'g} klg cfly{s nfesf] ck]Iff /xb}g tj tL cd"t{ ;DklQx? ckn]vfÍg ul/G5 .
ckn]vfÍgsf] ;dodf l;h{gf x'g] gfkmf jf 3f6fnfO{ gfkmf gf]S;fg ljj/0fdf b]vfOG5 .
#=(= nufgL ;DklQ
To:tf ;DklQ -ejg jf ejgsf] efu jf b'a}_ h'g efF8faf6 sdfO{ ug{ jf k"FhL j[l4 ug{ jf b'a}sf] nflu /flvG5, tL
;DklQx?nfO{{ nufgL ;DklQ elgG5 .
dfkg
nufgL ;DklQnfO{ nfut df]8ndf dfkg ul/G5 . ;f] cg';f/ ;DklQsf] n]vfÍg kZrft\ ;DklQnfO{ xflg gf]S;fgL
36fO{ nfut d"Nodf k|:t't ul/G5 . olb s'g} ;DklQsf] k|of]udf kl/jt{g ePsf] sf/0fn] Tof] ;DklQnfO{ ;DklQdf
nufgL egL k'gMjuL{s/0f ul/G5 eg] To; ;DklQsf] k'gMjuL{s/0f ul/Psf] lbgsf] plrt d"NonfO{ To; ;DklQsf] nfut
d"No dflg n]vfÍg ul/G5 .
nufgL ;DklQsf] ckn]vfÍg (de-recognition)
nufgL ;DklQx? olb bL3{sflng ?kdf k|of]uaf6 x6fOPsf] jf ljlqm ul/Psf] / eljiodf s'g} cfly{s nfesf] ck]Iff
g/x]df tL ;DklQdf nufgLx?nfO{ ckn]vfÍg ul/G5 . k|of]udf kl/jt{g cfPsf] v08df dfq nufgL ;DklQdf÷af6
s'g} ;DklQnfO{ ;fl/G5 . olb s'g} ;DklQsf] k|of]udf kl/jt{g eO{ To; ;DklQnfO{ ;DklQ / pks/0fsf] ?kdf
juL{s/0f ul/Pdf To; ;DklQsf] k'gMjuL{s/0f ul/Psf] lbgsf] plrt d"NonfO{ To; ;DklQsf] nfut d"No dflg
n]vfÍg ul/G5 .
65
#=!) cfos/
NAS-12 adf]lhd cfos/ vr{ eg]sf] gfkmf / gf]S;fg lgwf{/0fsf] lglDt hf]l8P/ cfPsf] rfn' / :yug s/ xf] .
l;w} OlSj6Ldf klxrfg x'g] / cGo lj:t[t cfDbfgLdf n]vfÍg ul/g] cfDbfgL afx]s cfos/ vr{nfO{ gfkmf gf]S;fg
ljj/0fdf b]vfOG5 . Joj:yfkgn] cfjlBs ?kdf s/ ljj/0fsf] d"NofÍg u/L pko'Qm s/ P]gsf] ljZn]if0f u5{ . s/
lgsfonfO{ ltg'{kg]{ s/sf] ck]Iffsf] cfwf/df a}+sn] plrt s/ Joj:Yff n]vfÍg ub{5 .
rfn' s/
rfn' s/ ;DklQ / bfloTjdf o; jif{sf] s/sf] b/ / nfu' eO;s]sf s/ lgod k|of]u ul/ cfGtl/s /fhZj sfof{noaf6
kfpg] jf ltg'{ kg]{ / To;df cl3Nnf] jif{sf] ;dfof]hg ul/ lgsflnPsf] /sd kb{5 .
:yug s/
ljQLo cj:yfsf] ljj/0fdf u0fgf ul/Psf] /sd tyf cfos/ P]gsf lx;fan] u0fgf ul/Psf] /sddf x'g] leGgtfnfO{
jf;nftdf :yug s/ ;DklQ -jf :yug s/ bfloTj_ sf ?kdf n]vfÍg ul/ k|To]s jif{ o:tf] ;DklQ -jf bfloTjdf_
x'g] kl/jt{gnfO{ gfkmf gf]S;fg jf cGo lj:t[t cfDbfgLsf] ljj/0fdf :yug s/ cfo -jf :yug s/ vr{_ sf] n]vfÍg
ul/G5 . :yug s/ ;DklQnfO{ eljiodf x'g] s/of]Uo cfodf bfjL ug{ ;lsg] kof{Kt ljZj;gLo cfwf/ geP;Dd
;DklQsf] ?kdf klxrfg ul/Fb}g .
#=!! lgIf]k, lwtf]kq tyf cGo ;xfos bfloTjx?
lgIf]k, lwtf]kq tyf ;xfos bfloTjx? a}+ssf]] sf]ifsf ;|f]tx? x'g\ . lgIf]k cGtu{t Jofh ltg'{ gkg]{ lgIf]k (non-
interest bearing deposits), art lgIf]k, d'4lt lgIf]k, sn lgIf]k tyf dflh{g lgIf]k kb{5g\ . e'QmfgL ldlt gePsf
lgIf]kx?sf] cg'dflgt plrt d"No eg]sf] dfu]sf] avt ltg'kg]{ /sd xf] . lglZrt Jofh ltg'kg]{ lgIf]ksf] plrt d"No
eg]sf] ltg'kg]{ Jofh ;lxt pQm lgIf]ksf] lstfaL d"No xf] . hf/L u/]sf] C0fkqsf] plrt d"No pQm C0fkqsf] lstfaL
d"No x'G5 . ;'/If0f g/flvPsf] ;xfos bfloTj winding up sf] avt lgIf]kstf{x?, C0fkq wf/s / creditors sf]
bfaLkl5sf] e'QmfgL x'g] bfloTj x'g\ .
#=!@ Joj:yfx?
ljutdf ePsf 36gfx?sf] sf/0f a}+ssf] jt{dfg sfg'gL tyf lgld{t bfloTj h;sf] ;lhn} cg'dfg nufpg ;lsG5 /
bfloTj /fkm;fkm ug{ cfly{s nfe jflxl/G5 eGg] ;Defjgf x'G5 eg] tL bfloTjx?sf lglDt Joj:yf n]vfÍg ul/G5 .
o;/L n]vfÍg ul/Psf] /sd l/kf]l6{ª ldltdf jt{dfg bfloTj;Fu ;DalGwt hf]lvd / clglZrttfnfO{ dWogh/ /flv
/fkm;fkm ug{ cfjZos kg]{ /sdsf] ;a}eGbf pQd cg'dfg xf] . cg'dflgt gub k|jfxsf] cfwf/df jt{dfg bfloTj
/fkm;fkm ug{ Joj:yfsf] dfkg ul/G5 eg] pQm gub k|jfxsf] jt{dfg d"Nosf] cfwf/df g} lstfaL d"No lgwf{/0f
ul/G5 . Onerous ;Demf}tfsf] Joj:yfsf] n]vfÍg To; avt ul/G5 ha a}+sn] ;Demf}tfaf6 k|fKt ug]{ cfly{s nfeeGbf
;Demf}tf kfng ug{ nfUg]] /f]Sg g;lsg] vr{ a9L x'G5 . ;Demf}tfsf] cGTo ug{ nfUg] cg'dflgt nfutsf] jt{dfg d"No
/ ;Demf}tf cg';f/ rnL /xFbf nfUg] cg'dflgt v'b nfutsf] jt{dfg d"No dWo h'g sd x'G5 ToxL cg'?k Joj:yfsf]
dfkg ul/G5 . eljiodf x'g] ;+rfng gf]S;fgLsf] eg] Joj:yf ul/b}g .
Joj:yf :yflkt ug'{ eGbf cuf8L s'g} ;Demf}tf;Fu ;DalGwt ;DklQdf xflg gf]S;fgL 5 jf 5}g egL klxrfg ul/G5 .
Joj:yf ;DalGw vr{nfO{ lkmtf{ kfpg] /sd 36fO{ gfkmf gf]S;fg ljj/0fdf b]vfOG5 .
#=!# cfDbfgLsf] n]vfÍg
cfDbfgLsf] klxrfg
cfly{s nfe a}+snfO{ k|fKt x'g] ;Dej eP;Dd / cfDbfgLsf] ljZj;gLo dfkg ug{ ;s];Dd cfDbfgLsf] n]vfÍg ug]{
ul/G5 . lgDg adf]lhdsf n]vfÍg dfkb08x? k"lt{ kZrft\ cfDbfgLsf] n]vfÍg ug{ ;lsG5 .
Jofh cfDbfgL
kl/iff]lwt d"Nodf dfkg ul/Psf] ljQLo ;DklQ, cGo lj:t[t cfDbfgLdfkm{t plrt d"Nodf juL{s[t Jofh ePsf] ljQLo
;DklQ / gfkmf gf]S;fg ljj/0fdfkm{t plrt d"Nodf lglb{i6 ljQLo ;DklQx?df k|efjsf/L Jofh b/sf] sl/aL b/
cg';f/ Jofh cfDbfgL n]vfÍg ul/G5 . k|efjsf/L Jofh b/ ljlwsf] oyfy{ u0fgf ug{ nfUg] vr{ pQm ljlwsf] kfngf
66
ubf{ x'g] kmfObfeGbf a9L x'g] a}+ssf] cg'dfg 5 . k|efjsf/L Jofh b/ eg]sf] To:tf] b/ xf] h;n] cg'dflgt eljiosf]
gub k|fKtL jf e'QmfgLnfO{ ljQLo pks/0fsf] cg'dflgt ;dofjlw jf pko'Qm cj:yfdf ;f]eGbf sd ;dofjlwsf]
cfwf/df ljQLo ;DklQ jf ljQLo bfloTjsf] v'b lstfaL d"NonfO{ discount ub{5 .
ha lng'kg]{ /sddf xflg (impairment) x'G5, a}+sn] To;sf] lstflj d"NonfO{ k|fKt of]Uo /sd;Dd 36fpF5 h;sf]
lglDt eljiosf] gub k|jfxnfO{ df}lns k|efjsf/L Jofh b/n] discount ul/G5 . gf]S;fgL ePsf] shf{sf] Jofh
cfDbfgLnfO{ k|efjsf/L Jofh b/sf] sl/aL b/ cg';f/ n]vfÍg ul/G5 .
a}+sn] shf{ ;fk6Ldf ePsf] Jofh cfDbfgL Jofh cfDbfgL n]vfÍg lgb]{lzsf, @)!( cg';f/ n]vfÍg u/]sf] 5 . o;
adf]lhd a}+sn] ? !$,^*^,(!!/- nfO{ Jofh /sdsf n]vfÍg u/]sf] 5}g . To;}ul/ a}+sn] cf=j= @)&&÷&* df kfs]sf]
t/ c;'npk/ gePsf] Jofh /sd dWo] efb| $ ut] ;Dddf ?=@@),^(),$%^/- c;'nL u/]sf] 5 .
z'Ns tyf sldzg cfDbfgL
z'Nsdf ;]jf cjlw e/ sdfPsf] ;]jf z'Ns, sldzg z'Ns h:tf z'Nsx? kb{5g\ . shf{ l;l08s]6 z'Ns l;l08s]6
k'/f eP kl5 cfDbfgLsf] ?kdf n]vfÍg ul/G5 . kf]6{kmf]lnof] tyf cGo Joj:yfkg k/fdz{ z'Ns / ;]jf k|bfg z'Nsx?
;Demf}tf adf]lhd k|foM ;do ljefhg cfwf/df n]vfÍg ul/G5 .
nfef+z cfDbfgL
ha nfef+z k|fKt x'G5 ta OlSj6L pks/0fsf] nfef+z cfDbfgLnfO{ gfkmf gf]S;fg ljj/0fsf] cGo cfDbfgL cGtu{t
n]vfÍg ul/G5 .
v'b Jofkfl/s cfDbfgL
v'b Jofkfl/s cfDbfgL cGtu{t Jofkfl/s ;DklQ tyf bfloTj ;DaGwL cfDbfgL / vr{x? kb{5g\ . ;fy} o;df Jofkfl/s
;DklQ tyf bfloTjsf] plrt d"Nodf cfPsf] kl/jt{g, k|fKt Jofh, nfef+z / ljb]zL ljlgdosf] km/sx? klg kb{5g\ .
FVTPL df jlu{s[t cGo ljQLo pks/0faf6 ePsf] v'b cfDbfgL
OlSj6L z]o/ / ;fd'lxs nufgL sf]if h:tf Jofkfl/s ;DklQnfO{ FVTPL df n]vfÍg ul/G5 . cGo s'g} ljQLo
pks/0fx?nfO{ FVTPL df lglb{i6 ul/Psf] 5}g .
#=!$ Jofh vr{
kl/iff]lwt d"Nodf dfkg ul/Psf ;Dk"0f{ ljQLo bfloTjx?sf] lglDt k|efjsf/L Jofh b/sf] sl/aL b/ k|of]u u/L Jofh
vr{ n]vfÍg ul/G5 . k|efjsf/L Jofh b/ eg]sf] To:tf] b/ xf] h;n] cg'dflgt eljiosf] gub k|fKtL jf e'QmfgLnfO{
ljQLo pks/0fsf] cg'dflgt ;dofjlw jf pko'Qm cj:yfdf ;f]eGbf sd ;dofjlwsf] cfwf/df ljQLo ;DklQ jf
ljQLo bfloTjsf] v'b lstfaL d"NonfO{ discount ub{5 .
#=!% sd{rf/L ;'ljwf
sd{rf/L ;'ljwf cGtu{t M
s_ cNksflng sd{rf/L ;'ljwf
cNksflng sd{rf/L ;'ljwf o:tf] ;'ljwf xf] h'g jflif{s l/kf]l6{ª ;dosf] ;dflKt kl5 !@ dlxgf cl3 k"0f{to /fkm;fkm
x'g] ck]Iff ul/Psf] x'G5 . o;df lgDg ;'ljwfx? ;dfj]z 5g\ M
• Hofnf, tnj / ;fdflhs ;'/Iff of]ubfg
• ;Mz'Ns jflif{s ljbf / ;Mz'Ns lj/fdL ljbf
• gfkmf ;fem]bf/L / jf]g;
• jxfnjfnf sd{rf/Lx?nfO{ u}/ df}lb|s ;'ljwfx? -h:t}M cf}ifwL ;]jf, 3/, uf8L / l;Q} jf ;x'lnotdf ;fdfg
tyf ;]jf_
5f]6f] cjlwsf] sd{rf/L nfenfO{ discount gul/ dfkg ul/G5 / ;]jf k|bfg u/]sf] avt g} vr{ hgfOG5 . 5f]6f]
cjlwsf] gub jf]g; / gfkmf afF8kmfF8 of]hgf adf]lhd e'QmfgL ug'{ kg]{ /sdsf] xsdf olb sd{rf/Lsf] k"j{ cjlwsf]
67
;]jfsf] sf/0f a}+ssf] jt{dfg sfg'gL tyf lgld{t bfloTj ePdf / pQm bfloTj e/kbf]{ tl/sfn] dfkg ug{ ;s]df ;f]
a/fa/sf] /sdnfO{ bfloTjsf] ?kdf n]vfÍg ul/G5 .
v_ /f]huf/ kl5sf] ;'ljwf h:t} M
• cjsf; nfe -k]G;g, cjsfz x'Fbf Psd'i7 e'QmfgL_
• cGo /f]huf/ kl5sf] nfe h:t} /f]huf/ kl5sf] lhjg ljdf, /f]huf/ kl5sf] cf}ifwf]krf/ ;]jf
u_ cGo bL3{sflng sd{rf/L ;'ljwf
3_ Termination ;'ljwf
#=!%=! /f]huf/ kl5sf] ;'ljwf
kl/eflift of]ubfg of]hgf
NAS 19 -sd{rf/L ;'ljwf cg';f/ kl/eflift of]ubfg of]hgf /f]huf/ kl5 k|fKt x'g] nfe of]hgf xf] h;df a}+sn]
lglZrt /sd 5'6\6} a}+s vftf÷sf]ifdf of]ubfg ub{5 / olb sd{rf/Lx?sf] jt{dfg tyf k"j{ ;]jfjfktsf] ;Dk"0f{
sd{rf/L nfe e'QmfgL ug{ oy]i6 ;DklQ gePsf] v08df s'g} sfg'gL / lgld{t bfloTj cfpFb}g .
kl/eflift of]ubfg of]hgfdf sd{rf/Ln] a}+snfO{ lbPsf] ;]jfsf] cg'kftdf /f]huf/bftfn] ltg'{ kg]{ of]ubfgnfO{ sd{rf/L
vr{ eg]/ due ePsf] lbg vr{df n]vfÍg ul/G5 . ltg{ afFsL of]ubfgnfO{ bfloTjsf] ?kdf cGo bfloTjdf b]vfOG5 .
a}+sn] sd{rf/L ;+ro sf]ifdf k|To]s sd{rf/Lsf] tnjsf] !) k|ltzt hDdf u/]sf] 5 . dfly pNn]lvt vr{x? NAS 19
adf]lhd kl/eflift of]ubfg of]hgf cGt/ut of]ubfg ul/Psf] eg]/ klxrfg ul/Psf] 5 .
kl/eflift nfe of]hgf
kl/eflift nfe of]hgf eg]sf] kl/eflift of]ubfg of]hgf afx]ssf cGo /f]huf/ kl5sf] ;]jf ;'ljwf xf] . o;y{ NAS 19
adf]lhd sd{rf/L pkbfgnfO{ kl/eflift nfe of]hgf dflgPsf] 5 .
pkbfg
>d P]g, @)&$ cg';f/ :yfoL ?kdf a}+sdf lgo'Qm ePsf sd{rf/Lx?sf] ;]jf cjlwsf] cfwf/df pkbfgsf] lglDt
Joj:yf ul/G5 . pkbfg cGtu{t k'/f bfloTjsf] lx;fa lgwf{/0f ug{ k|To]s jif{ ljdflÍs d"NofÍg ul/G5 .
a}+ssf] kl/eflift nfe bfloTj u0fgf ug{sf] lglDt sd{rf/Ln] jt{dfg tyf k'j{ cjlwsf] ;]jfaf6 cfh{g x'g] eljiosf]
nfe /sdnfO{ discount u/L jt{dfg d"No lgwf{/0f ul/G5 / To;df of]hgf ;DklQsf] plrt e]No' 36fP/ v'b /sd
ljQLo cj:yfsf] ljj/0fdf b]vfOG5 . of]hgf ;DklQsf] d"No cfly{s nfesf] cfhsf] d"No of]hgfaf6 l/km08sf] ?kdf
k|fKt x'g] cyjf eljiosf] of]hgf of]ubfgaf6 36\g] /sddf l;ldt x'G5 . cfly{s nfesf] cfhsf] d"No lgwf{/0f ug{
a}+ssf] s'g} of]hgfdf nfu' x'g] Go'gtd nufgL cfjZostfnfO{ ljrf/ ul/G5 . of]hgf bfloTjsf] /fkm;fkm ubf{ jf
of]hgfsf] ;dofjlwdf nfe k|fKt ePdf a}+snnfO{ cfly{s nfe pknAw x'G5 .
jflif{s cjlwsf] z'?jftdf lx;fa ul/g] kl/eflift nfe bfloTjsf] discount b/ nfu' u/L a}+sn] lgwf{l/t nfe bfloTjsf]
Jofh vr{sf] lgwf{/0f u5{ . ;/sf/L C0fkq h;sf] cjlw kl/eflift nfe of]hgfsf] cjlw ;dfg x'G5 To;sf] cf};t
yield nfO{ cfwf/ dfg]/ discount b/sf] lgwf{/0f ul/G5 .
sd{rf/Ln] ;]jf lbP jfkt pkbfg bfloTjsf] j[l4nfO{ gfkmf gf]S;fg ljj/0fsf] sd{rf/L vr{ cGtu{t v'b Jofh vr{sf
;fy b]vfOPsf] 5 . a}+ssf] bfloTjsf] lx;fa ubf{ pkbfgdf cfpg] s'n ljdflÍs gfkmf gf]S;fgnfO{ cGo lj:t[t
cfDbfgLdf b]vfOPsf] 5 .
d"NofÍg ubf{ demographic assumptions :j?k ;]jf lgj[lQ pd]/ -^) jif{_, ;]jfaf6 k"j{ cjlw cjsfif / :j:ysf]
sf/0f cjsfif h:tf lgj[lQx? lnOPsf 5g\ .
#=!%=@ cGo bL3{sflng sd{rf/L ;'ljwf
cNksflng sd{rf/L ;'ljwf, /f]huf/ kl5sf] nfe / terminal nfe afx]ssf nfex? cGo bL3{sflng sd{rf/L ;'ljwf
cGtu{t kb{5g\ . NAS 19 cg'?k cg'kof]u ;+lrt ljbf jfktsf] vr{ cGo bL3{sflng sd{rf/L ;'ljwf cGtu{t kb{5 .
68
cg'kof]u ;+lrt ljbf
l/kf]l6{Ë cjlwaf6 ! jif{ kl5 k|of]u x'g] ck]Iff /x]sf] ;+lrt ljbfnfO{ cGo bL3{sflng sd{rf/L ;'ljwf eg]/ b]vfOG5 .
sd{rf/Ln] jt{dfg tyf k'j{ cjlwsf] ;]jfaf6 cfh{g x'g] eljiosf] nfe /sdnfO{ discount u/L a}+ssf] cg'kof]u
;+lrt ljbf k|ltsf] v'b bfloTj lgwf{/0f ul/G5 . o;sf] lx;fa cg'dflgt o'lg6 qm]l86 ljwLaf6 ul/G5 . cg'kof]u
;+lrt ljbf bfloTjdf ePsf] v'b km/s / ljdflÍs gfkmf gf]S;fgnfO{ gfkmf gf]S;fg ljj/0fdf sd{rf/L vr{ cGtu{t
h'g cjlwdf l;h{gf x'G5 ;f]xL cjwLdf b]vfOG5 .
#=!^ ljQLo tyf ;+rfng k6\6f
s'g} Joj:yf k6\6f xf] jf k6\6f wf/0f u5{ egL lgwf{/0f ug]{ cfwf/ pQm Joj:yfsf] ljz]iftfdf x'G5 / ;f] Joj:yf
k"lt{ ug{ s'g} ljz]if ;DklQsf] k|of]u cyjf pQm Joj:yfn] ;DklQsf] k|of]u ug]{ clwsf/ :yflkt u5{ ls ub}{g eg]/
cf+sng ul/G5 .
#=!^=! ljQLo k6\6f
sfg'gL gfd;f/L cfjZos geO{ counterparty nfO{ kof{Kt÷;Dk"0f{ ?kdf hf]lvd tyf k|ltkmn :yfgfGt/0f x'g] ul/
ul/Psf] k6\6fnfO{ ljQLo k6\6f elgG5 . ljQLo k6\6f cGtu{t a}+s lessor ePsf] v08df k6\6fsf] afFsL /sd
-gsdfPsf] Jofh cfDbfgL 36fP kl5_ nfO{ shf{ tyf u|fxsaf6 k|fKt ug'{ kg]{ eg]/ b]vfOG5 . Jofh cfDbfgLnfO{
k6\6fsf] cjlwe/ v'b nufgLdf ;dfg k|ltkmn k|fKt x'g] ul/ x/]s cfly{s jif{df n]vfÍg ul/G5 .
ljQLo k6\6f cGt/ut a}+s lessee ePsf] v08df k6\6f ;DklQsf] k"FhLs/0f ul/G5 / ;DklQ tyf pks/0fx?df ;dfj]z
ul/G5 / lessor sf] ;dfgGt/ bfloTjnfO{ cGo bfloTjdf b]vfOG5 . ljQLo k6\6f / To;sf] ;dfgGt/ bfloTjnfO{ z'?df
;DklQsf] plrt d"No cyjf Go'gtd k6\6f vr{sf] cfhsf] d"No h'g sd x'G5 ;f]xLdf b]vfOG5 .
#=!^=@ ;+rfng k6\6f
ljQLo k6\6f afx]s cGo k6\6fnfO{ ;+rfng k6\6f elgG5 . a}+s lessor ePsf] v08df ;Dk"0f{ ;+rfng k6\6f cGtu{t
;DklQnfO{ ;DklQ tyf pks/0fdf /flvG5 / ;f]xL cg';f/ n]vfÍg ul/G5 . a}+s lesse ePsf] v08df lnh ;DklQnfO{
ljQLo cj:yfsf] ljj/0fdf n]vfÍg ul/b}g .
#=!& ljb]zL d'b|f sf/f]af/, cg'jfb tyf df}Hbft
ljQLo ljj/0fx? g]kfnL ?k}ofFdf pNn]v ul/G5 . ljb]zL d'b|fdf ePsf sf/f]af/x? k|f/lDes ?kdf sf/f]af/ ePsf]
ldltdf k|rlnt ;6xL b/df sfof{Tds d'b|fdf n]vfÍg ul/G5 . ljb]zL d'b|fdf n]vfÍg ul/Psf df}lb|s ;DklQ /
bfloTjx? ljQLo cj:yfsf] ljj/0f tof/ ul/g] ldltsf] sfof{Tds d'b|f ;6xL b/df k'g?{kfGt/0f ul/G5 . o:tf]
n]gb]gsf] aGbf]a:tsf] kl/0ffd:j¿k ljb]zL ljlgdo nfe / gf]S;fg, / ljb]zL d'›fdf d"NoxLg df}l›s ;DklQ /
bfloTjx¿sf] jif{sf] cGTodf ljlgdo b/af6 gfkmf jf gf]S;fgdf klxrfg / n]vfÍg ul/G5 . u}/df}lb|s ;DklQ /
bfloTjx? P]ltxfl;s d"Nodf /flvPsf] 5 eg] P]ltxfl;s ;6xL b/ cg';f/ /flvG5 jf plrt d"Nodf /flvPsf] 5 eg]
jif{ cGTosf] ;6xL b/df /flvG5 / To;af6 k|fKt x'g] ;6xL nfe jf gf]S;fgnfO{ ls t gfkmf jf gf]S;fgsf] ljj/0fdf
n]vfÍg ul/G5 jf ;DklQ jf bfloTjdf ePsf] nfe jf xflgsf] cfwf/df cGo lj:t[t cfDbfgLdf /flvG5 .
#=!* ljQLo hdfgt tyf shf{ k|ltj4tf
ljQLo hdfgt eg]sf] lglb{i6 C0fL shf{ pks/0fsf] ;t{x¿ adf]lhd e'QmfgL ug{ c;kmn x'Fbf a}+sn] /fVg]nfO{ Ifltk"lt{
lbg lglZrt e'QmfgL lbg cfjZos kg]{ Ps ;Demf}tf xf] . shf{ k|lta4tfx? eg]sf k"j{lgwf{l/t zt{ adf]lhd shf{
lbg'kg]{ ly/ k|lta4tf xf] . shf{ k|lta4tf eg]sf] To:tf] k|lta4tf xf] hxfF a}+sn] u|fxsnfO{ shf{ lbg] p2]Zo lglZrt
u/]sf] x'G5 jf u|fxssf] tkm{af6 a}+sn] shf{, cf]e/8«fk\m6, eljiosf] hdfgt lbg k|lta4tf hgfPsf] x'G5 t/ l/kf]l6{ª
ldltdf a}+sn] e'QmfgL lbPsf] x'Gg, To:tf pks/0fx? ljQLo ljj/0fdf k|lta4tfsf] ?kdf pNn]v ul/G5 .
#=!( z]o/ k"FhL / hu]8f sf]if
z]o/ k"FhL / hu]8fsf]ifx? leGg ju{sf OlSj6L claims x'g\ . OlSj6L claim eg]sf] a}+ssf] ;DklQx?df ;Dk"0f{ bfloTjx?
36fP/ afFsL /x]sf] :jfy{df claim xf] . cjlwe/df OlSj6Ldf ePsf] kl/jt{g cGtu{t ljQLo ljj/0fdf n]vfÍg ul/Psf
cfDbfgL / vr{ ;fy} OlSj6L xf]N8/sf] of]ubfgdf OlSj6L xf]N8/nfO{ jfFl8Psf] /sd 36fO{ afFsL ePsf] /sd kb{5 .
69
#=@) k|lt z]o/ cfDbfgL
a}+sn] cfˆgf] ;fwf/0f z]o/sf] nflu cfwf/e"t / Diluted k|lt ;]o/ cfDbfgL -EPS_ tYof+snfO{ k|:t't u5{ . cfwf/e"t
EPS ;fwf/0f z]o/wgLx?sf] nflu x'g] gfkmf cyjf gf]S;fgnfO{ ;f] cjlwsf] cGTodf /x]sf efl/t cf};t z]o/wgLsf]
;+Vofn] ljefhg u/L u0fgf ul/G5 . Diluted EPS ;fwf/0f z]o/wgLx?sf nflu /x]sf] gfkmf jf gf]S;fg / efl/t cf};t
z]o/wgLsf] ;+Vofdf Dilutive ;Defljt ;fwf/0f z]o/nfO{ ;dfof]hg u/L lgwf{/0f ul/G5 .
#=@! ;]Ud]G6 l/kf]l6{Ë
;+rfng ;]Ud]G6 eGgfn] a}+ssf] To:tf] O{sfO{nfO{ a'lemG5 M
• h:fn] Joj;flos ultljwLdf ;xeflu eO{ cfDbfgL sdfp5 / vr{ u5{ -Af}+ssf] cGo O{sfO x?;Fusf]
sf/f]jf/x? ;DalGw cfDbfgL tyf vr{ ;d]t_
• h;sf] ;+rfng kl/0ffd lgoldt ?kdf a}+ssf] k|d'v ;+rfng lg0f{ostf{n] ;dLIff u5{ / O{sfO{x?nfO{ >f]t
;fwgx?sf] laefhg ug{] lg0f{o lnG5 tyf O{sfO{x?sf] sfo{sf] ;dLIff ub{5 .
• h;sf] lj:t[t ljQLo ;"rgf pknAw 5 .
;+:yfsf] ;a} If]q ;+rfng O{sfO{ jf ;+rfng O{sfOsf] efu x'G5 eGg] h?/L x'Fb}g . pbfx/0fsf] lglDt d'Vo sfof{no jf
cGo ljefux? h;n] cfo cfh{g ub}{g jf cfo cfh{g u/] tfklg lgsfosf] ultljlw;Fu incidental dfq x'G5 eg] ;f]
;+rfng O{sfO{ gx'g ;Sb5 . NFRS k|of]hgsf] nflu ;+:yfsf] /f]huf/ kl5sf] nfe of]hgfx? ;+rfng O{sfO{ xf]Ogg\ .
a}+sn] sfo{sf/L ;ldlt (Executive committee) nfO{ Jofkf/ ;+rfng ;DalGw lg0f{o lng] / ;|f]t kl/rfngdf d2t
ug]{ cfwf/df dxTjk"0f{ ;]Ud]G6\;x?sf] klxrfg u/]sf] 5 . o; adf]lhd Kflxrfg ul/Psf] ;]Ud]G6;x? a}+lsË -shf{,
lgIf]k / 6«]8 ck/]zg ;d]t_, e'QmfgL ;dfwfg -sf8{\;_, ljk|]if0f, 6«]h/L / dfOqmf]a}+lsª x'g . 6]«h/L ljefun] a}+ssf]
sf]if Joj:yfkssf] ?kdf sfo{ ub{5 .
#=@@ sd{rf/L af]g;
jf]g; tyf s/ cl3sf] gfkmfsf] !) k|ltztsf] b/n] sd{rf/L jf]g; u0fgf ul/Psf] 5 .
#=@# ;fwf/0f z]o/df nfef+z
;fwf/0f ;efaf6 kfl/t ePkl5 dfq ;fwf/0f z]o/df lbOPsf] nfef+znfO{ bfloTj n]vfÍg ul/G5 / OlSj6Laf6 36fOG5 .
cGtl/d nfef+z 3f]if0ff kl5 a}+ssf] clwsf/df g/x] kZrft\ OlSj6Laf6 36fOG5 . l/kf]l6{Ë ldlt kl5 kfl/t o; jif{sf]
nfef+znfO{ l/kf]l6{Ë ldlt kZrft\sf] 36gf eg]/ b]vfOG5 .
#=@$ gub k|jfx ljj/0f
gub k|jfx ljj/0f ;+rfng ultljlw, ljQ ultljlw tyf nufgL ultljlwx?sf] s'n gub k|flKt / s'n gub e'QmfgLsf]
cfwf/df tof/ ul/Psf] 5 .
#=@% t'ngfTds /sd
o; jif{sf] ljQLo ljj/0fdf cfjZostf cg';f/ t'ngfTds /sdx? k'gMjuL{s/0f ul/Psf 5g\ .
70
cg';"rL $=!
gub tyf gub ;dfg
;d"x a}+s
ljj/0f
gub df}Hbft 3,981,426,238 3,613,126,263 3,981,426,108 3,613,119,313
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft 2,217,379,033 1,419,028,152 1,994,629,480 1,408,078,718
dfu tyf cNk ;"rgfdf k|fKt x'g] /sd - 937,989,660 - 937,989,660
cGo - - - -
hDdf gub tyf gub ;dfg 6,198,805,271 5,970,144,076 5,976,055,588 5,959,187,692
cg';"rL $=@
g]kfn /fi6« a}+sdf /x]sf] df}hfb tyf lng' kg]{
;d"x a}+s
ljj/0f
g]kfn /fi6« a}+sdf /x]sf] j}wflgs df}Hbft 7,740,641,992 9,450,265,122 7,740,641,992 9,450,265,122
k'gM laqmL ;Demf}tf cGtu{t vl/b ul/Psf] lwtf]kq - - - -
g]kfn /fi6« a}+sdf /x]sf] cGo lgIf]k tyf lng afFsL
- 57,680,000 - 57,680,000
jSof}tf /sd
hDdf g]kfn /fi6« a}+sdf /x]sf] df}Hbft tyf lng' kg]{ 7,740,641,992 9,507,945,122 7,740,641,992 9,507,945,122
g]kfn /fi6« a}+sdf /x]sf] cGo lgIf]k tyf lng afFsL jSof}tf /sd cGtu{t d'b|f ahf/ lgdf{tfsf] ?kdf ul/Psf] nufgL kb{5 .
cg';"rL 4.3
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft

;d"x a}+s
ljj/0f
:ab]zL a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft 130,104,410 103,029,311 130,104,410 103,029,311
ljb]zL a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft 3,178,603,954 964,044,868 3,178,603,954 964,044,868
36fpg]M gf]S;fgL Joj:yf - - - -
hDdf a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft 3,308,708,365 1,067,074,180 3,308,708,365 1,067,074,180
cg';"rL 4.4
8]l/e]l6e ljQLo pks/0f

;d"x a}+s
ljj/0f
Jofkfl/s k|of]hgsf] lglDt wf/0f
Jofhb/ :jfk - - - -
d'b|f :jfk - - - -
clu|d ljlgdo ;Demf}tf 52,423,253 110,715,819 52,423,253 110,715,819
cGo - - - -
hf]lvd Joj:yfkgsf] lglDt wf/0f
Jofhb/ :jfk - - - -
d'b|f :jfk - - - -
clu|d ljlgdo ;Demf}tf - - - -
cGo - - - -
hDdf 8]l/e]l6e ljQLo pks/0f 52,423,253 110,715,819 52,423,253 110,715,819
71
cg';"rL 4.5
cGo Jofkfl/s ;DklQx?

;d"x a}+s
ljj/0f
6«]h/L ljn - - - -
g]kfn ;/sf/sf] C0fkq - - - -
g]kfn /fi6« a}+ssf] C0fkq - - - -
:jb]zL ;+:yfut C0fkq - - - -
z]o/ -OlSj6L_ 243,946,370 222,536,048 - 147,021,248
cGo - - - -
hDdf cGo Jofkfl/s ;DklQx? 243,946,370 222,536,048 - 147,021,248
lwtf] /flvPsf] -Pledged_ - - - -
lwtf] g/flvPsf] -Non Pledged_ 243,946,370 222,536,048 - 147,021,248
cg';"rL 4.5.1
gfkmf gf]S;fg lx;fa dfk{mt plrt d"Nodf dfkg ul/Psf ;"lrs[t z]o/ -OlSj6L_ nufgL
;d"x a}+s
ljj/0f o; jif{ ut jif{ o; jif{ ut jif{
k/n d"No plrt d"No k/n d"No plrt d"No k/n d"No plrt d"No k/n d"No plrt d"No
l8k|f]:s n3'ljQ ljQLo ;+:yf lnld6]8
#(,#)# ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 23,512,303 34,036,398 - - 23,512,303 34,036,398
g]sf] OG:of]/]G; lnld6]8
$),$@# ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 21,947,732 24,536,761 - - 21,947,732 24,536,761
lgw{g pTyfg n3'ljQ ljQLo ;+:yf lnld6]8
@^,&&! ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 19,340,070 27,172,565 - - 19,340,070 27,172,565
;u/dfyf OG:of]/]G; sDkgL lnld6]8
@&,^&$ ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 22,045,136 19,371,800 - - 22,045,136 19,371,800
g]kfn xfO8«f] 8]enk/ lnld6]8
@^) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - - - - - - -
j?0f xfO8«f]kfj/ sDkgL lnld6]8
!),!@@ ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - - - - - - -
ldlynf n3'ljQ ljQLo ;+:yf lnld6]8
@ ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - - - - - - -
d]/f] dfOs|f] kmfOgfG; ljQLo ;+:yf lnld6]8
(,%#% ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 6,045,850 6,426,590 - - 6,045,850 6,426,590
nIdL n3'ljQ ljQLo ;+:yf lnld6]8
!&,@*! ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 17,595,092 20,979,134 - - 17,595,092 20,979,134
Unf]an cfOPdO n3'ljQ ljQLo ;+:yf lnld6]8
!!,))) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 13,499,165 14,498,000 - - 13,499,165 14,498,000
c?0f sfa]ln kfj/ lnld6]8
(( ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 9,900 11,484 - - - -
Pl;og nfOkm OG:of]/]G; sDklg lnld6]8
%,!%) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 6,010,252 6,942,200 - - - - - -
a'6jn kfj/ sDkgL lnld6]8
!@,!)) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 5,010,000 4,343,900 - - - -
l5d]s n3'ljQ ljsf; a}+s lnld6]8
#),@!( ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 52,703,797 52,520,622 - - - - - -
;]Gr'/L sdl;{on a}+s lnld6]9
!@,))) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 3,067,775 3,492,000 - - - - - -
Pe/]i6 a}+s lnld6]9
!,))) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 688,682 738,000 - - - - - -
Unf]an cfOPdO a}+s lnld6]8
! ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - 441 2,209,979 2,463,373 - - - -
Unf]an cfOPdO{ n3'ljQ ljQLo ;+:yf lnld6]8
%! ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 300 6,590 - - - -
xfO8«f]O{n]S6«Ll;6L OGe]i6d]G6 P08 8]enkd]G6 sDkgL
lnld6]8
!,%(@ ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 144,800 211,736 - - - -
hgpTyfg ;fd'bflos n3'ljQ ljsf; a}+s lnld6]8
& ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 10,020 23,667 500 10,020 - - - -
s'df/L OlSj6L km08
!)),))) OsfO{ ? !) sf] b/n] r'Qmf 1,000,000 1,050,000 - - - - - -
72
;d"x a}+s
nIdL a}+s lnld6]8
&,&^$ ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 2,105,018 1,622,676 - - - -
nfOkm OG:of]]/]G; sDkgL g]kfn lnld6]8
^,$)) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 14,633,861 14,988,800 - - - - - -
dlxnf ;xofqf dfOs|f] kmfOgfG; ljQLo ;+:yf lnld6]8
@^ ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 18,240 28,990 2,000 18,240 - - - -
d]/f] dfOs|f] kmfOgfG; ljQLo ;+:yf lnld6]8
@% ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 1,000 16,850 - - - -
g]kfn a}+s lnld6]8
@#,))) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 5,600,000 5,727,000 - - - -
g]kfn OGe]:6d]G6 a}+s lnld6]8
^% ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - 29,900 2,559,081 3,303,184 - - - -
g]kfn OGe]:6d]G6 a}+s lnld6]8 -;+:yfks z]o/_
@,@^% ;+:yfks z]o/ ? !)) sf] b/n] r'Qmf 740,770 912,795 - - - - - -
g]kfn nfOkm OG:of]/]G; sDkgL lnld6]8
!,()) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 2,513,964 3,646,100 2,480,930 4,866,120 - - - -
Pg=cfO=l; Pl;of a}+s lnld6]8
!,))! ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 890,284 994,994 - - - - - -
Pg=cfO=l; Pl;of n3'ljQ ljQLo ;+:yf lnld6]8
!^ ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 14,816 24,720 - - - - - -
g]sf] OG:of]/]G; sDkgL lnld6]8
@,^%^ ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 2,943,271 3,580,288 - - - - - -
g]?8] n3'ljQ ljQLo ;+:yf lnld6]8
%,))) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 8,397,571 8,000,000 - - - - - -
g]Zgn nfOkm OG:of]/]G; sDkgL lnld6]8
@@,))) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 28,406,461 25,322,000 - - - - - -
PgPdla a}+s lnld6]8
$,#&& ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 1,950,498 1,925,880 3,330,000 6,076,482 - - - -
PgPdla dfOqmf] kmfOgfG; ljQLo ;+:yf lnld6]8
! ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - 1,429 - 808 - - - -
g]kfn l/OG:of]/]G; sDkgL lnld6]8
@,))) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 3,219,572 3,188,000 - - - - - -
g]kfn b'/;+rf/ sDkgL lnld6]8
$,))) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 5,408,399 5,256,000 - - - - - -
lgw{g pTwfg n3'ljQ ljQLo ;+:yf lnld6]8
!),))) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 16,496,908 16,000,000 - - - - - -
k|fOd sdl;{on a}+s lnld6]8
#,))) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 1,290,101 1,437,000 - - - - - -
lk|ldo/ OG;'/]G; sDkgL lnld6]8
%,))) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 6,744,642 5,850,000 - - - - - -
k|e' a}+s lnld6]8
()) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 390,452 411,300 - - - - - -
cf/=Pd=l8=l; n3'ljQ ljQLo ;+:yf lnld6]8
&,))) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 8,348,886 9,611,000 - - - - - -
;flgdf OlSj6L km08
!)),))) OsfO{ ? !) sf] b/n] r'Qmf 1,462,916 1,679,000 - - - - - -
:6fG88{ rf6{8{ a}+s lnld6]8
(,@## ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 5,746,845 5,447,470 2,102,700 2,102,700 - - - -
;g/fOh km:{6 Do'Ron km08
@)!,))) OsfO{ ? !) sf] b/n] r'Qmf 2,369,841 3,216,000 1,000,000 1,000,000 - - - -
l;4fy{ Oge]:6d]G6 u|f]y l:sd @
$#,#%,(&) OsfO{ ? !) sf] b/n] r'Qmf 43,359,700 61,570,774 43,359,700 43,359,700 - - - -
;flgdf nfh{ Sofk km08
! ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 500,000 525,000 - - - - - -
lzv/ OG:of]/]G; sDkgL lnld6]8
@%( ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 6,000 263,921 - - - -
;"o{ nfOkm OG:of]/]G; sDkgL lnld6]8
^,))) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 4,972,283 5,532,000 - - - - - -
:jb]zL n3'ljQ ljQLo ;+:yf lnld6]8
!^ ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 1,400 14,816 - - - -
o'lge;{n kfj/ sDkgL lnld6]8
!,#^) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 136,000 95,200 - - - -
hDdf 224,300,804 243,946,370 194,044,656 222,536,048 - - 123,985,348 147,021,248
73
cg';"rL 4.6
a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ tyf ;fk6

;d"x a}+s
ljj/0f
n3'ljQ ;+:yfx?nfO{ lbPsf] shf{ 6,107,241,355 4,044,789,713 6,107,241,355 4,044,789,713
cGo - - - -
36fpg] M shf{ gf]S;fgL Joj:yf (79,379,352) (40,437,761) (79,379,352) (40,437,761)
hDdf 6,027,862,003 4,004,351,952 6,027,862,003 4,004,351,952
cg';"rL 4.6.1
shf{ gf]S;fgL Joj:yf

;d"x a}+s
ljj/0f
>fj0f ! sf] df}Hbft 40,437,761 33,051,568 40,437,761 33,051,568
o; jif{sf] gf]S;fgL Joj:yf

o; jif{sf] hDdf 71,572,527 21,763,437 71,572,527 21,763,437
p7]sf]÷lkmtf{ (32,630,937) (14,377,245) (32,630,937) (14,377,245)
ckn]vg - - - -
cfiff9 d;fGtsf] df}Hbft 79,379,352 40,437,761 79,379,352 40,437,761
cg';"rL 4.7
u|fxsnfO{ lbPsf] shf{ tyf ;fk6

;d"x a}+s
ljj/0f
kl/iff]lwt nfutdf dfkg ul/Psf] shf{ tyf ;fk6 161,685,522,766 125,920,362,196 161,674,773,640 125,914,136,614
36fpg] M shf{ gf]S;fgL Joj:yf
;fd"lxs gf]S;fgL Joj:yf (2,300,719,984) (1,294,959,046) (2,300,719,984) (1,294,959,046)
JolQmut gf]S;fgL Joj:yf (794,818,642) (1,046,452,101) (794,818,642) (1,046,452,101)
v'b /sd 158,589,984,140 123,578,951,049 158,579,235,014 123,572,725,466
gfkmf gf]S;fg lx;fa dfk{mt plrt d"Nodf dfkg
- - - -
ul/Psf shf{ tyf ;fk6
hDdf 158,589,984,140 123,578,951,049 158,579,235,014 123,572,725,466
cg';"rL $=&=!
shf{ k|sf/sf] cfwf/df shf{ tyf ;fk6sf] ljZn]if0f
;d"x a}+s
ljj/0f
shf{ k|sf/
cfjlBs shf{ 44,448,702,759 34,124,612,347 44,448,702,759 34,124,612,347
clwljsif{ shf{ 31,009,250,292 24,265,288,744 31,009,250,292 24,265,288,744
6«i6 l/l;K6÷lgof{t shf{ 8,539,326,347 5,889,618,503 8,539,326,347 5,889,618,503
dfu tyf cGo rfn' k"FhL shf{ 39,279,097,679 25,631,309,410 39,279,097,679 25,631,309,410
JolQmut cfjfl;o shf{ 7,159,318,685 5,883,857,806 7,159,318,685 5,883,857,806
l/on :6]6 shf{ 6,665,764,069 7,067,098,659 6,665,764,069 7,067,098,659
dflh{g n]lG8Ë shf{ 5,872,974,045 3,786,678,818 5,872,974,045 3,786,678,818
xfo/ kr]{h shf{ 7,810,469,112 9,920,319,067 7,810,469,112 9,920,319,067
ljkGg ju{ shf{ 5,516,911,124 3,703,219,651 5,516,911,124 3,703,219,651
laN; vl/b 16,125,000 - 16,125,000 -
74
sd{rf/L shf{ 1,506,124,943 1,165,887,740 1,495,375,817 1,159,662,158
cGo 3,222,411,180 3,180,515,134 3,222,411,180 3,180,515,134
hDdf 161,046,475,235 124,618,405,878 161,035,726,109 124,612,180,296
c;'n ug{ afFsL Jofh 639,047,531 1,301,956,318 639,047,531 1,301,956,318
s"n hDdf 161,685,522,766 125,920,362,196 161,674,773,640 125,914,136,614
cg';"rL $=&=@
d'b|fsf] cfwf/df shf{ tyf ;fk6sf] ljZn]if0f
;d"x a}+s
ljj/0f
g]kfnL ?k}Fof 154,979,054,467 121,075,585,131 154,968,305,341 121,069,359,548
ef/tLo ?k}Fof - - - -
cd]l/sg 8n/ 6,062,606,173 3,542,820,748 6,062,606,173 3,542,820,748
u|]6 lj|6]g kfpG8 - - - -
o"/f] 4,814,595 - 4,814,595 -
hfklgh o]g - - - -
rfOlgh o'cfg - - - -
cGo - - - -
hDdf 161,046,475,235 124,618,405,878 161,035,726,109 124,612,180,296
cg';"rL $=&=#
lwtf] ;'/If0fsf] cfwf/df shf{ tyf ;fk6Lsf] ljZn]if0f
;d"x a}+s
ljj/0f
;'/If0f
rn÷crn ;DklQ 146,380,948,508 114,500,988,819 146,380,948,508 114,500,988,819
;'g tyf rfFbL 1,886,260 - 1,886,260 -
:jb]zL a}+s tyf ljQLo ;+:yfsf] hdfgt - - - -
;/sf/L hdfgt 145,019,910 144,917,285 145,019,910 144,917,285
cGt/fli6«o ;'lrs[t a}+ssf] hdfgt - - - -
lgof{t sfuhkqsf] lwtf] 5,213,190,722 3,761,819,626 5,213,190,722 3,761,819,626
d'2lt lgIf]ksf] lwtf] 1,213,875,161 989,843,488 1,213,875,161 989,843,488
;/sf/L lwtf]kqsf] lwtf] 10,538,117 3,421,893 10,538,117 3,421,893
sfpG6/ hdfgt - - - -
JoflQmut hdfgt 968,471,118 770,652,212 957,721,992 764,426,629
cGo lwtf] 7,112,545,440 4,446,762,556 7,112,545,440 4,446,762,556
hDdf 161,046,475,235 124,618,405,878 161,035,726,109 124,612,180,296
;'/If0f gul/Psf] - - - -
hDdf 161,046,475,235 124,618,405,878 161,035,726,109 124,612,180,296
cg';"rL $=&=$
shf{ gf]S;fgL Joj:yf
;d"x a}+s
ljj/0f
ljz]if gf]S;fgL Joj:yf
>fj0f ! sf] df}Hbft 1,046,452,101 533,783,643 1,046,452,101 533,783,643
75
o; jif{sf] hDdf 437,817,566 707,653,368 437,817,566 707,653,368
o; jif{ p7]sf]÷lkmtf{ (689,451,025) (194,984,910) (689,451,025) (194,984,910)
ckn]vg - - - -
ljb]zL d'b|f ljlgdo b/ leGgtfsf] sf/0f gf]S;fgL Joj:yf - - - -
cGo kl/jt{g - - - -
cfiff9 d;fGtsf] df}Hbft 794,818,642 1,046,452,101 794,818,642 1,046,452,101
;fd'lxs gf]S;fgL Joj:yf

>fj0f ! sf] df}Hbft 1,294,959,046 1,128,593,170 1,294,959,046 1,128,593,170

o; jif{sf] hDdf÷lkmtf{ 1,005,760,938 166,365,877 1,005,760,938 166,365,877
ljb]zL d'b|f ljlgdo b/ leGgtfsf] sf/0f gf]S;fgL Joj:yf - - - -
cGo kl/jt{g - - - -
cfiff9 d;fGtsf] df}Hbft 2,300,719,984 1,294,959,046 2,300,719,984 1,294,959,046
hDdf gf]S;fgL Joj:yf 3,095,538,626 2,341,411,147 3,095,538,626 2,341,411,147
cg';"rL 4.8
lwtf]kqdf nufgL
;d"x a}+s
ljj/0f
kl/iff]lwt nfutdf dfkg ul/Psf] lwtf]kqdf nufgL 35,629,471,833 19,698,162,528 35,513,995,833 19,417,686,528
cGo lj:t[t cfDbfgL dfk{mt plrt d"Nodf dfkg

6,311,297,937 3,085,142,790 6,311,297,937 3,085,142,790
ul/Psf] z]o/ -OlSj6L_ df nufgL
hDdf 41,940,769,770 22,783,305,318 41,825,293,770 22,502,829,318
cg';"rL $=*=!
kl/iff]lwt nfutdf dfkg ul/Psf] lwtf]kqdf nufgL
;d"x a}+s
ljj/0f
C0fkq 426,371,248 5,476,000 420,895,248 -
;/sf/L C0fkq tyf a08 23,603,853,083 17,840,151,971 23,603,853,083 17,840,151,971
;/sf/L 6«]h/L ljn 11,489,247,503 1,577,534,557 11,489,247,503 1,577,534,557
g]kfn /fi6« a}+ssf] C0fkq tyf a08 - - - -
g]kfn /fi6« a}+ssf] lgIf]k pks/0fx? - - - -
cGo 110,000,000 275,000,000 - -
36fpg]M ljz]if xfgL gf]S;fgL Joj:yf - - - -
hDdf 35,629,471,833 19,698,162,528 35,513,995,833 19,417,686,528
cg';"rL $=*=@
cGo lj:t[t cfDbfgL dfk{mt plrt d"Nodf dfkg ul/Psf z]o/ -OlSj6L_ nufgL
;d"x a}+s
ljj/0f
OlSj6L pks/0fx?
;"lrs[t z]o/x? 6,106,539,751 3,057,215,130 6,106,539,751 3,057,215,130
;"lrs[t gePsf z]o/x? 204,758,185 27,927,660 204,758,185 27,927,660
hDdf 6,311,297,937 3,085,142,790 6,311,297,937 3,085,142,790
76
cg';"rL $=*=#
OlSj6Ldf ul/Psf] nufgLsf] hfgsf/L
;d"x a}+s
cGo lj:t[t cfDbfgL dfk{mt plrt d"Nodf dfkg ul/Psf ;'lrs[t z]o/ -OlSj6L_ nufgL
l;4fy{ OG:of]/]G; lnld6]8
!^,*),))! ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 80,432,213 1,777,441,058 80,432,213 870,000,580 80,432,213 1,777,441,058 80,432,213 870,000,580
g]Zfgn nfOkm OG:of]/]G; sDkgL lnld6]8

&,(** ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 8,080,526 9,194,188 30,714,788 18,273,186 8,080,526 9,194,188 30,714,788 18,273,186
PgPnhL OG:of]/]G; sDkgL lnld6]8

@,)&% ;+:yfks z]o/ ? !)) sf] b/n] r'Qmf 253,177 1,392,338 15,509,976 25,936,649 253,177 1,392,338 15,509,976 25,936,649
nfOkm OG:of]/]G; s/\kf]/];g -g]kfn_ lnld6]8

#%,$^* ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 55,758,404 83,066,056 13,317,781 12,126,940 55,758,404 83,066,056 13,317,781 12,126,940
a'6jn kfj/ sDkgL lnld6]8

!,@*,)&% ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 68,539,904 64,805,950 55,478,196 46,246,739 68,539,904 64,805,950 55,478,196 46,246,739
af]6n;{ g]kfn lnld6]8 -t/fO{_

@,!(% ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 2,254,917 13,609,000 - - 2,254,917 13,609,000
g]kfn No"j cfon lnld6]8

!,@&) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 1,080 382,270 1,080 237,490 1,080 382,270 1,080 237,490
g]kfn lkmNd 8]enkd]G6 sDkgL lnld6]8

%#( ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 569 18,515 569 18,515 569 18,515 569 18,515
g]kfn b'/;~rf/ sDkgL lnld6]8

&%,!@% ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 49,256,025 49,206,875 - - 49,256,025 49,206,875
l/l8 xfO8«f]kfj/ 8]enkd]G6 sDkgL lnld6]8

!^^ ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 22,394 95,616 9,928,404 5,885,040 22,394 95,616 9,928,404 5,885,040
lrlnd] xfO8«f]kfj/ lnld6]8

@,!#,#&! ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 148,219,339 146,585,877 114,307,219 80,091,928 148,219,339 146,585,877 114,307,219 80,091,928
km:6{ dfOs|f]kmfOgfG; lnld6]8

$#,$@^ ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 22,590,643 24,101,430 - - 22,590,643 24,101,430
xfO8«f]O{n]S6«Ll;6L OGe]i6d]G6 P08 8]enkd]G6

sDkgL lnld6]8
@$),(*! ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 38,774,210 32,050,473 - - 38,774,210 32,050,473
;flgdf dfO{ xfO8«f]kfj/ lnld6]8

!^$,&@% ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 88,468,255 84,503,925 45,483,667 33,925,213 88,468,255 84,503,925 45,483,667 33,925,213
k|'8]lG;on OG:of]/]G; s= ln=

#&,&!( ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 26,485,264 30,552,390 16,225,865 12,886,527 26,485,264 30,552,390 16,225,865 12,886,527
tf/fufpF l/h]G;L xf]6n lnld6]8

@),!)) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 5,590,966 3,758,700 - - 5,590,966 3,758,700
;f]N6L xf]6n lnld6]8

@%,()& ;fwf/0f z]o/ ? !) sf] b/n] r'Qmf - - 6,352,387 3,989,678 - - 6,352,387 3,989,678
g]kfn nfOkm OG:of]/]G; sDkgL lnld6]8

$*,&!# ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 59,508,228 61,378,380 - - 59,508,228 61,378,380
Pl;Pg nfOkm OG:of]/]G; sDkgL lnld6]8

!),)@^ ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 5,935,161 6,085,782 - - 5,935,161 6,085,782
l5d]s n3'ljQ ljsf; a}+s lnld6]8

#^,))* ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 29,495,915 39,248,720 - - 29,495,915 39,248,720
lk|ldo/ OG:of]/]G; sDkgL lnld6]8

&,))) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 6,663,091 8,190,000 27,480,454 21,192,864 6,663,091 8,190,000 27,480,454 21,192,864
lzv/ OG:of]/]G; sDkgL lnld6]8

#&,#^* ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 30,735,820 38,077,992 - - 30,735,820 38,077,992
n'lDagL h]g/n OG:of]/]G; sDkgL lnld6]8

#$,%$^ ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 25,288,245 26,945,880 15,328,867 12,650,025 25,288,245 26,945,880 15,328,867 12,650,025
:jfjnDag ljsf; a}+s lnld6]8

@%,#!) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 20,651,618 31,207,230 - - 20,651,618 31,207,230
77
d]/f] dfOs|f]kmfOgfG; n3'ljQ ljQLo ;+:yf lnld6]8
^,%),))) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 34,378,500 519,639,250 34,378,500 204,507,667 34,378,500 519,639,250 34,378,500 204,507,667
cf/Pd8L;L n3'ljQ ljQLo ;+:yf lnld6]8

@&*,$$@ ;+:yfks z]o/ ? !)) sf] b/n] r'Qmf 39,480,000 210,890,433 49,145,582 116,100,512 39,480,000 210,890,433 49,145,582 116,100,512
g]zgn dfOs|f]kmfOgfG; n3'ljQ ljQLo ;+:yf lnld6]8

%#,(!! ;+:yfks z]o/ ? !)) sf] b/n] r'Qmf 14,249,834 104,245,584 1,000,000 22,284,125 14,249,834 104,245,584 1,000,000 22,284,125
g]?8] n3'ljQ ljQLo ;+:yf lnld6]8

@%,*^# ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 14,701,684 19,681,743 - - 14,701,684 19,681,743
k|e' OG:of]/]G; sDkgL lnld6]8

$*,*!& ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 27,718,865 23,188,075 - - 27,718,865 23,188,075
;fgf ls;fg ljsf; a}+s lnld6]8

@!,(%% ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 19,367,783 28,563,455 - - 19,367,783 28,563,455
ªfbL u|'k kfj/ lnld6]8

@),$(% ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 2,550,708 2,356,925 - - 2,550,708 2,356,925
ck/ tfdfsf]zL xfO{8«f]kfj/ lnld6]8

#&,&!* ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 27,455,516 26,553,472 45,188,335 41,384,062 27,455,516 26,553,472 45,188,335 41,384,062
Unf]an cfOPdO{ ;d'Ggt of]hgf

$,%&(,#^) OsfO{ ? !) sf] b/n] r'Qmf 48,358,815 92,869,421 38,279,248 32,863,699 48,358,815 92,869,421 38,279,248 32,863,699
nIdL OlSj6L km08

@,&!&,$!* OsfO{ ? !) sf] b/n] r'Qmf 30,795,127 37,500,368 14,743,320 12,957,631 30,795,127 37,500,368 14,743,320 12,957,631
glan OlSj6L km08

$,^@#,^^& OsfO{ ? !) sf] b/n] r'Qmf 55,322,892 67,505,538 19,048,533 17,903,309 55,322,892 67,505,538 19,048,533 17,903,309
Pg=cfO=la=Pn k|ult km08

!@,)&,()@ OsfO{ ? !) sf] b/n] r'Qmf 12,028,734 17,937,345 11,422,614 9,304,708 12,028,734 17,937,345 11,422,614 9,304,708
Pg=cfO=la=Pn ;d[l4 km08—!

^$,^$,^$! OsfO{ ? !) sf] b/n] r'Qmf 66,405,778 92,832,245 61,284,162 59,371,567 66,405,778 92,832,245 61,284,162 59,371,567
PgPdla xfOlj|8 km08—!

#!,*(,!&$ OsfO{ ? !) sf] b/n] r'Qmf 33,309,116 43,532,225 19,480,673 18,567,826 33,309,116 43,532,225 19,480,673 18,567,826
;flgdf OlSj6L km08

*%,$^,$!% OsfO{ ? !) sf] b/n] r'Qmf 118,981,977 143,494,308 19,583,819 19,563,490 118,981,977 143,494,308 19,583,819 19,563,490
l;4fy{ OlSj6L km08

@,@%,)),))) OsfO{ ? !) sf] b/n] r'Qmf 225,000,000 316,125,000 225,000,000 225,000,000 225,000,000 316,125,000 225,000,000 225,000,000
Pg=cfO=l;= u|f]y :sLd

#%,)^,@*) OsfO{ ? !) sf] b/n] r'Qmf 47,546,212 52,594,200 5,293,510 5,405,795 47,546,212 52,594,200 5,293,510 5,405,795
l;l6hg Do'r'cn km08

&,*^,$&) OsfO{ ? !) sf] b/n] r'Qmf 7,817,576 9,893,793 6,999,087 7,095,016 7,817,576 9,893,793 6,999,087 7,095,016
l;4fy{ OGe]i6d]06 P08 u|f]y :sLd–@

@,!),)),))) OsfO{ ? !) sf] b/n] r'Qmf 210,000,000 298,200,000 210,000,000 210,000,000 210,000,000 298,200,000 210,000,000 210,000,000
l;4fy{ l;:6d]l6s OGe]i6d]06 :sLd

@(,)*,(@# OsfO{ ? !) sf] b/n] r'Qmf 29,089,230 29,089,230 - - 29,089,230 29,089,230 - -
km/jf8{ sDo'lg6L dfO{s|f]kmfOgfG; ljQLo ;+:yf

lnld6]8
!,^%* ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 2,642,180 2,651,142 - - 2,642,180 2,651,142
u|fld0f ljsf; n3'ljQ ljQLo ;+:yf lnld6]8

!),))) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 3,370,000 5,400,000 - - 3,370,000 5,400,000
/;'jful9 xfO8«f]kfj/ sDkgL lnld6]8

%@,(^& ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 25,717,825 25,106,358 16,669,777 14,515,050 25,717,825 25,106,358 16,669,777 14,515,050
;fGh]g hnljB't sDkgL lnld6]8

!(,(*) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 4,573,225 2,677,320 - - 4,573,225 2,677,320
o'gfO6]8 df]lb xfO8«f]kfj/ lnld6]8

$!$ ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf - - 41,597 43,056 - - 41,597 43,056
glan Aofn]G; km08–@

$@,#),&() OsfO{ ? !) sf] b/n] r'Qmf 52,470,478 59,654,139 10,000,000 9,900,000 52,470,478 59,654,139 10,000,000 9,900,000
Pg=cfO=la=Pn= ;xeflutf km08

@,%),))) OsfO{ ? !) sf] b/n] r'Qmf 2,500,000 4,350,000 2,500,000 2,755,000 2,500,000 4,350,000 2,500,000 2,755,000
l;l6hg Do'r'cn km08–@

%),)),))) OsfO{ ? !) sf] b/n] r'Qmf 50,000,000 70,750,000 50,000,000 50,000,000 50,000,000 70,750,000 50,000,000 50,000,000
78
Pg=cfO=l;= Plzof Aofn]G:8 km08
#%,^$,&)) OsfO{ ? !) sf] b/n] r'Qmf 37,422,966 48,943,331 26,000,000 26,988,000 37,422,966 48,943,331 26,000,000 26,988,000
PgPdla %)
&&,&),^#% OsfO{ ? !) sf] b/n] r'Qmf 86,839,223 116,170,993 50,000,000 50,000,000 86,839,223 116,170,993 50,000,000 50,000,000
;g/fO{h kmi6{ Do'r'cn km08

@*,)^,!!# OsfO{ ? !) sf] b/n] r'Qmf 37,258,447 44,897,808 10,000,000 10,000,000 37,258,447 44,897,808 10,000,000 10,000,000
cfO=Pd=O h]g/n OG:of]/]G; lnld6]8

!,#$^ ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 1,291,189 1,627,314 - - 1,291,189 1,627,314 - -
k|fO{d nfOkm OG:of]/]G; sDkgL lnld6]8

@*,#@& ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 21,826,082 27,023,958 - - 21,826,082 27,023,958 - -
;"o{ nfOkm OG:of]/]G; sDkgL lnld6]8

$#,@!! ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 31,904,462 39,840,542 - - 31,904,462 39,840,542 - -
nIdL pGgtL sf]if

@),)),&)) OsfO{ ? !) sf] b/n] r'Qmf 20,007,058 25,248,834 - - 20,007,058 25,248,834 - -
Pg=cfO=la=Pn ;d[l4 km08—@

!),)),))) OsfO{ ? !) sf] b/n] r'Qmf 10,000,000 10,810,000 - - 10,000,000 10,810,000 - -
s'df/L OlSjl6 km08

!),)),))) OsfO{ ? !) sf] b/n] r'Qmf 10,000,000 10,500,000 - - 10,000,000 10,500,000 - -
;flgdf nfh{ Sofk km08

!),)),))) OsfO{ ? !) sf] b/n] r'Qmf - -
10,000,000 10,500,000 - 10,000,000 10,500,000 -
l/nfoG; nfOkm OG:of]/]G; lnld6]8

@^,$),))) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 264,000,000 1,019,040,000 264,000,000 264,000,000 264,000,000 1,019,040,000 264,000,000 264,000,000
g]kfn OGkm|f:6«Sr/ 8]enkd]G6 a}+s lnld6]8

!),)),))) ;fwf/0f z]o/ ? !)) sf] b/n] r'Qmf 100,000,000 296,000,000 100,000,000 100,000,000 100,000,000 296,000,000 100,000,000 100,000,000
hDdf 2,269,669,497 6,106,539,751 2,060,338,170 3,057,215,130 2,269,669,497 6,106,539,751 2,060,338,170 3,057,215,130
cGo lj:t[t cfDbfgL dfk{mt plrt d"Nodf dfkg ul/Psf ;'lrs[t gePsf z]o/ -OlSj6L_ nufgL
shf{ ;"rgf s]Gb|
-@,!!,)^$ ;+:yfks z]o/ ? !)) sf] b/n] r'Qmf_ 1,907,600 62,907,625 1,907,600 1,907,600 1,907,600 62,907,625 1,907,600 1,907,600
g]kfn lSnol/Ë xfp; lnld6]8

-#^^,!$$ ;+:yfks z]o/ ? !)) sf] b/n] r'Qmf_ 179,402,600 104,999,115 3,425,200 3,425,200 179,402,600 104,999,115 3,425,200 3,425,200
g]zgn a}+lsË 6«]lgË OlG;l6Ro"6

-!*,#$( ;+:yfks z]o/ ? !)) sf] b/n] r'Qmf_ 1,834,860 6,484,395 1,834,860 1,834,860 1,834,860 6,484,395 1,834,860 1,834,860
O{qmf g]kfn lnld6]8

!(,))) ;+:yfks z]o/ ? !)) sf] b/n] r'Qmf_ 760,000 9,188,400 760,000 760,000 760,000 9,188,400 760,000 760,000
g]kfn On]S6«f]lgs k]d]G6 l;:6d lnld6]8

-!,%),))) ;+:yfks z]o/ ? !)) sf] b/n] r'Qmf_ 15,000,000 15,433,500 15,000,000 15,000,000 15,000,000 15,433,500 15,000,000 15,000,000
k|e' Soflk6n lnld6]8

-$%,))) ;+:yfks z]o/ ? !)) sf] b/n] r'Qmf_ 4,500,000 4,620,150 4,500,000 4,500,000 4,500,000 4,620,150 4,500,000 4,500,000
h]g/n OG:of]/]G; sDkgL lnld6]8

-%,))) ;+:yfks z]o/ ? !)) sf] b/n] r'Qmf_ - - 500,000 500,000 - - 500,000 500,000
Pg=cfO=l; 8fOgflds 8]A6 km08

@,%),))) OsfO{ ? !) sf] b/n] r'Qmf 1,000,000 1,125,000 - - 1,000,000 1,125,000 - -
hDdf 204,405,060 204,758,185 27,927,660 27,927,660 204,405,060 204,758,185 27,927,660 27,927,660
79
cg';"rL 4.9
rfn' s/ ;DklQ
;d"x a}+s
ljj/0f
rfn' s/ ;DklQ
rfn' jif{sf] cfo s/ ;DklQ 6,647,948,175 5,430,099,721 6,647,944,262 5,380,322,635
cl3Nnf] jif{x?sf] s/ ;DklQ - - - -
rfn' s/ bfloTj
rfn' jif{sf] cfos/ bfloTj (1,300,823,105) (1,019,851,375) (1,300,024,674) (971,849,614)
ut jif{x?sf] s/ bfloTjx? (5,220,700,742) (4,248,851,128) (5,220,700,742) (4,248,851,128)
hDdf 126,424,328 161,397,217 127,218,846 159,621,893
cg';"rL 4.10
;xfos sDkgLdf nufgL

a}+s
ljj/0f
o; jif{ ut jif{
;"lrs[t ;xfos sDkgLdf nufgL - -
;"lrs[t gePsf] ;xfos sDkgLdf nufgL 51,000,000 51,000,000
hDdf nufgL 51,000,000 51,000,000
36fpg] M gf]S;fgL Joj:yf - -
v'b lstfaL d"No 51,000,000 51,000,000
cg';"rL $=!)=!
;"lrs[t ePsf ;xfos sDkgLdf nufgL
a}+sn] s'g} klg ;"lrs[t ePsf ;xfos sDkgLdf nufgL u/]sf] 5}g .
cg';"rL $=!)=@
;"lrs[t gePsf ;xfos sDkgLdf nufgL
a}+s
ljj/0f
o; jif{ ut jif{
k/n d"No plrt d"No k/n d"No plrt d"No
l;4fy{ Soflk6n ln=
51,000,000 ;'lrs[t gePsf] 51,000,000 ;'lrs[t gePsf]
!),@),))) ;+:yfks z]o/ k|lt z]o/ ? !))
hDdf 51,000,000 - 51,000,000 -
cg';"rL $=!)=#
a}+ssf] ;xfos sDkgLx?sf] hfgsf/L
a}+s
ljj/0f
:jfldTjsf] k|ltzt
o; jif{ ut jif{
l;4fy{ Soflk6n ln= 51% 51%
80
cg';"rL $=!)=$
;xfos sDkgLx?sf] u}/ lgolGqt :jfy{
a}+s
ljj/0f
o; jif{
l;4fy{ Soflk6n ln=
u}/ lgolGqt :jfy{ ePsf;Fu /x]sf] OlSj6L :jfy{ (%) 49%
o; jif{sf] gfkmf gf]S;fg jfF8kmfF8 52,088,737
cfiff9 d;fGt @)&* df u}/ lgolGqt :jfy{ ePsf;Fu /x]sf] ;+lrt df}Hbft 225,859,500
u}/ lgolGqt :jfy{ ePsfnfO{ e'QmfgL u/]sf]] nfef+z 24,500,000
a}+s
ljj/0f
ut jif{
l;4fy{ Soflk6n ln=
u}/ lgolGqt :jfy{ ePsf;Fu /x]sf] OlSj6L :jfy{ (%) 49%
o; jif{sf] gfkmf gf]S;fg jfF8kmfF8 24,611,265
cfiff9 d;fGt @)&& df u}/ lgolGqt :jfy{ ePsf;Fu /x]sf] ;+lrt df}Hbft 198,270,764
u}/ lgolGqt :jfy{ ePsfnfO{ e'QmfgL u/]sf]] nfef+z 20,631,579
cg';"rL $=!!
;Da4 sDkgLdf nufgL
ljj/0f ;d"x a}+s
;"lrs[t ;Da4 sDkgLdf nufgL - - - -
;"lrs[t gePsf ;Da4 sDkgLdf nufgL - - - -
hDdf nufgL - - - -
36fpg] M gf]S;fgL Joj:yf - - - -
v'b lstfjL d"No - - - -
a}+sn] s'g} klg ;Da4 sDkgLdf nufgL u/]sf] 5}g .
cg';"rL $=!!=!
;"lrs[t ePsf ;Da4 sDkgLdf nufgL
;d"x a}+s
ljj/0f
nfut plrt d"No nfut plrt d"No nfut plrt d"No nfut plrt d"No
…………………. ln= - - - - - - - -
…………….. z]o/ k|lt ……
…………………. ln= - - - - - - - -
…………….. z]o/ k|lt ……
hDdf - - - - - - - -
cg';"rL $=!!=@
;"lrs[t gePsf ;Da4 sDkgLdf nufgL
;d"x a}+s
nfut plrt d"No nfut plrt d"No nfut plrt d"No nfut plrt d"No
…………………. ln= - - - - - - - -
…………….. z]o/ k|lt ……
hDdf - - - - - - -
81
cg';"rL $=!!=#
a}+ssf] ;Da4 sDkgLx?sf] hfgsf/L
;d"x a}+s
ljj/0f :jfldTjsf] k|ltzt :jfldTjsf] k|ltzt
…………………. ln= - - - -
cg';"rL $=!!=$
;Da4 sDkgLx?sf]] OlSj6L d'No
;d"x a}+s
ljj/0f
…………………. ln= - - - -
hDdf - - - -
cg';"rL 4.12
nufgL ;DklQ
;d"x a}+s
ljj/0f
plrt d"Nodf dfkg ul/Psf] nufgL ;DklQ
>fj0f !, @)&& sf] df}Hbft - - - -
o; jif{sf] yk÷las|L - - - -
o; jif{sf] km]]o/ d"Nodf kl/jt{g - - - -
;dfof]hg/ :yfgfGt/0f - - - -
v'b /sd - - - -
k/n d"Nodf dfkg ul/Psf] nufgL ;DklQ

>fj0f !, @)&& sf] df}Hbft 136,607,745 123,350,704 136,607,745 123,350,704
o; jif{sf] yk÷las|L 154,434,353 13,257,040 154,434,353 13,257,040
;dfof]hg/ :yfgfGt/0f - - - -
;+lrt x|f;s§L - - - -
;+lrt hf]lvd Joj:yf - - - -
v'b /sd 291,042,098 136,607,745 291,042,098 136,607,745
hDdf 291,042,098 136,607,745 291,042,098 136,607,745
82
cg';"rL $=!#
;DklQ tyf pks/0f
;d"x
ljj/0f hUuf ejg lnhxf]N8 ;DklQ sDKo'6/ tyf kl/jxg ;fwg kmlg{r/ tyf d]lzg/L cGo pks/0fx? cfiff9 d;fGt cfiff9 d;fGt
;fdfgx? lkmS:r/ @)&* sf] hDdf @)&& sf] hDdf
k/n df]n
! >fj0f @)&^ sf] df}Hbft 244,811,658 69,059,361 571,879,927 262,707,297 156,299,444 131,861,465 - 404,871,695 1,841,490,847
o; jif{ ykM
k|flKt - - 115,624,309 32,860,743 4,627,100 21,985,826 - 92,426,056 267,524,034
k"FhLs[t - - - - - - - - -
o; jif{sf] ljlqm÷ l8:kf]hn - - (6,226,183) (690,216) (14,777,136) (1,800,775) - (11,067,162) (34,561,473)
;dfof]hg÷k'gMd"NofÍg - - - - - - - - -
cfiff9 d;fGt @)&& sf] df}Hbft 244,811,658 69,059,361 681,278,053 294,877,823 146,149,408 152,046,515 - 486,230,588 - 2,074,453,407
o; jif{ yk
k|flKt - - 27,010,138 45,019,602 12,829,100 19,501,415 - 32,440,550 136,800,806
k"FhLs[t - - - - - - - - -
o; jif{sf] ljlqm÷ l8:kf]hn - - (11,221,445) (7,140,947) (581,178) (3,240,777) - (12,435,521) (34,619,867)
;dfof]hg÷k'gMd"NofÍg - 3,649,470 (3,649,470) - - - - - -
cfiff9 d;fGt @)&* sf] df}Hbft 244,811,658 72,708,832 693,417,276 332,756,479 158,397,330 168,307,153 - 506,235,618 2,176,634,346
x|f;s§L tyf xfgL gf]S;fgL
! >fj0f @)&^ sf] df}Hbft - 18,471,685 250,043,952 141,111,463 48,741,115 64,470,875 - 210,301,615 733,140,703
o; jif{sf] x|f;s§L - 2,529,384 50,426,541 34,798,082 20,447,869 19,081,702 - 60,780,549 188,064,127
o; jif{sf] xfgL gf]S;fgL - - - - - - - - -
ljlqm÷ l8:kf]hn - - (5,918,787) (633,374) (5,652,228) (1,601,932) - (10,177,338) (23,983,659)
;dfof]hg - - - 60,239 - (19,005) - (41,234) -
cfiff9 d;fGt @)&& sf] df}Hbft - 21,001,069 294,551,705 175,336,410 63,536,756 81,931,640 - 260,863,592 897,221,171
o; jif{sf] xfgL gf]S;fgL - - - - - - - -
o; jif{sf] x|f;s§L - 1,151,482 54,213,387 34,108,427 12,694,429 16,349,183 - 64,722,304
ljlqm÷ l8:kf]hn - - (10,398,302) (6,785,885) (419,512) (3,000,805) - (11,467,003)
;dfof]hg - 2,214,239 (2,214,239) - - - - -
jflif{s k|ltj]bg
cfiff9 d;fGt @)&* sf] df}Hbft - 24,366,789 336,152,552 202,658,952 75,811,673 95,280,017 - 314,118,892 -
k"FhLut lgdf{0f - 325,281,839 12,510,304 - - - - - 337,792,144 256119981
83
v'b lstfaL d"No
cfiff9 d;fGt @)&& sf] df}Hbft 244,811,658 304,178,274 386,726,347 119,541,413 82,612,652 70,114,876 - 225,366,997 1433352217
@)&&÷&*
a}+s
ljj/0f hUuf ejg lnhxf]N8 ;DklQ sDKo'6/ tyf kl/jxg ;fwg kmlg{r/ tyf d]lzg/L cGo pks/0fx? cfiff9 d;fGt cfiff9 d;fGt
;fdfgx? lkmS:r/ @)&* sf] hDdf @)&& sf] hDdf
84
jflif{s k|ltj]bg
k/n df]n
! >fj0f @)&^ sf] df}Hbft 244,811,658 69,059,361 556,365,276 252,069,206 138,521,848 130,091,946 - 397,644,975 1,788,564,270
o; jif{ ykM
k|flKt - - 115,624,309 32,679,330 4,627,100 21,985,826 - 92,426,056 267,342,621
@)&&÷&*
k"FhLs[t - - - - - - - - -
o; jif{sf] ljlqm÷ l8:kf]hn - - (6,226,183) (643,216) (681,136) (1,800,775) - (11,067,162) (20,418,473)
;dfof]hg÷k'gMd"NofÍg - - - - - - - - -
cfiff9 d;fGt @)&& sf] df}Hbft 244,811,658 69,059,361 665,763,402 284,105,319 142,467,812 150,276,996 - 479,003,868 2,035,488,417
o; jif{ yk
k|flKt - - 27,010,138 44,876,292 6,418,100 19,501,415 - 32,120,534 129,926,480
k"FhLs[t - - - - - - - - -
o; jif{sf] ljlqm÷ l8:kf]hn - - (11,221,445) (7,140,947) (581,178) (3,240,777) - (12,435,521) (34,619,867)
;dfof]hg÷k'gMd"NofÍg - 3,649,470 (3,649,470) - - - - - -
x|f;s§L tyf xfgL gf]S;fgL
! >fj0f @)&^ sf] df}Hbft - 18,471,685 244,781,810 133,231,934 40,602,930 63,031,336 - 204,624,209 704,743,904
o; jif{sf] x|f;s§L - 2,529,384 49,110,001 33,230,833 19,883,864 18,842,801 - 59,802,617 183,399,499
ljlqm÷ l8:kf]hn - - (5,918,787) (598,124) (578,961) (1,601,932) - (10,177,338) (18,875,143)
;dfof]hg - - - 60,239 - (19,005) - (41,234) -
cfiff9 d;fGt @)&& sf] df}Hbft - 21,001,069 287,973,024 165,924,883 59,907,832 80,253,199 - 254,208,254 869,268,260
o; jif{sf] x|f;s§L - 1,151,482 52,896,847 33,314,818 11,697,411 16,277,846 - 64,120,214 179,458,617
ljlqm÷ l8:kf]hn (6,785,885) (419,512) (3,000,805) - (11,467,003) (32,071,508)
;dfof]hg - 2,214,239 (2,214,239) - - - - - -
cfiff9 d;fGt @)&* sf] df}Hbft - 24,366,789 328,257,330 192,453,815 71,185,731 93,530,240 - 306,861,465 1,016,655,370
k"FhLut lgdf{0f - 325,281,839 12,510,304 - - - - - 337,792,144 256119981
v'b lstfaL d"No
cfiff9 d;fGt @)&& sf] df}Hbft 244,811,658 304,178,274 377,790,378 118,180,437 82,559,980 70,023,797 - 224,795,614 1422340138
cg';"rL 4.14
VoftL / cd"t{ ;DklQ
;d"x
ljj/0f ;km\6j]o/ cfiff9 d;fGt @)&* cfiff9 d;fGt
VoftL cGo
vl/b ljsf; sf] hDdf @)&& sf] hDdf
k/n df]n
! >fj0f @)&^ sf] df}Hbft - 96,813,561 - - 96,813,561
o; jif{ yk
k|flKt - 81,597,261 - - 81,597,261
k"FhLs[t - - - - -
o; jif{sf] ljlqm÷ l8:kf]hn - - - - -
;dfof]hg÷k'gMd"NofÍg - - - - -
cfiff9 d;fGt @)&& sf] df}Hbft - 178,410,822 - - 178,410,822
o; jif{ yk
k|flKt - 2,856,419 - - 2,856,419
k"FhLs[t - - - - -
cfiff9 d;fGt @)&* sf] df}Hbft - 181,267,241 - - 181,267,241
x|f;s§L / xfgL gf]S;fgL
! >fj0f @)&^ sf] df}Hbft - 62,276,126 - - 62,276,126
o; jif{sf] x|f;s§L - 13,819,761 - - 13,819,761
o; jif{sf] xfgL gf]S;fgL - - - - -
ljlqm÷ l8:kf]hn - - - - -
;dfof]hg - - - - -
o; jif{sf] x|f;s§L - 23,404,186 - - 23,404,186
;dfof]hg - - - - -
k"FhLut lgdf{0f - - - - - -
jflif{s k|ltj]bg
v'b lstfaL d"No

cfiff9 d;fGt @)&& sf] df}Hbft - 102,314,935 - - - 102,314,935
85
cfiff9 d;fGt @)&* sf] df}Hbft - 81,767,169 - - 81,767,169 -
@)&&÷&*
a}+s
ljj/0f VoftL ;km\6j]o/ cGo cfiff9 d;fGt @)&* cfiff9 d;fGt
86
vl/b ljsf; sf] hDdf @)&& sf] hDdf
jflif{s k|ltj]bg
k/n df]n
! >fj0f @)&^ sf] df}Hbft - 94,078,460 - - 94,078,460
o; jif{ yk
@)&&÷&*
k|flKt - 81,597,261 - - 81,597,261
k"FhLs[t - - - - -
;dfof]hg÷k'gMd"NofÍg - (13,345) - - (13,345)
o; jif{ yk
k|flKt - 2,698,784 - - 2,698,784
k"FhLs[t - - - - -
x|f;s§L / xfgL gf]S;fgL

! >fj0f @)&^ sf] df}Hbft - 60,139,070 - - 60,139,070
o; jif{sf] x|f;s§L - 13,550,977 - - 13,550,977
o; jif{sf] xfgL gf]S;fgL - - - -
;dfof]hg - (13,345) - - (13,345)
o; jif{sf] x|f;s§L - 23,183,213 - - 23,183,213
;dfof]hg - - - - -
k"FhLut lgdf{0f - - - - - -
v'b lstfaL d"No

cfiff9 d;fGt @)&& sf] df}Hbft - 101,985,674 - - - 101,985,674
cfiff9 d;fGt @)&* sf] df}Hbft - 81,501,245 - - 81,501,245 -

cg';"rL 4.15
:yug s/
;d"x a}+s
ljj/0f o; jif{ o; jif{
:yug s/ ;DklQ :yug s/ bfloTj v'b :yug s/ :yug s/ ;DklQ :yug s/ bfloTj v'b :yug s/
;DklQ÷-bfloTj_ ;DklQ÷-bfloTj_
c:yfO{ leGgtfdf :yug s/
a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ tyf ;fk6 - - - - - -
u|fxsnfO{ lbPsf] shf{ tyf ;fk6 - - - - - -
nufgL ;DklQ - - - - - -
lwtf]kqdf nufgL - (1,151,167,014) (1,151,167,014) - (1,151,167,014) (1,151,167,014)
;DklQ tyf pks/0f - (18,433,091) (18,433,091) - (13,809,222) (13,809,222)
kl/eflift sd{rf/L nfe of]hgf 188,884,650 - 188,884,650 188,884,650 - 188,884,650
lnh bfloTj 9,372,357 - 9,372,357 9,372,357 - 9,372,357
Joj:yf - - - - - -
cGo c:yfoL leGgtfx? - - - - - -
c:yfO{ leGgtfdf :yug s/ 198,257,007 (1,169,600,105) (971,343,097) 198,257,007 (1,164,976,236) (966,719,229)
cl3 ;f/]sf] cg'kof]u s/ 3f6fdf :yug s/ - - - - - -
s/sf] b/df kl/jt{gn] l;h{gf ePsf] :yug s/ - - - - - -
cfiff9 d;fGt @)&* df v'b :yug s/ ;DklQ÷-bfloTj_ (971,343,097) (966,719,229)
! >fj0f @)&& df :yug s/ -;DklQ_÷bfloTj 159,557,228 159,215,541
o; jif{ l;h{gf ePsf]÷-lkmtf{ ePsf]_ 811,785,870 807,503,688
gfkmf gf]S;fg lx;fadf b]vfOPsf] :yug s/ vr{÷-cfDbfgL_ (11,021,860) (15,304,042)
cGo lj:t[t cfDbfgLdf b]vfOPsf] :yug s/ vr{÷-cfDbfgL_ 793,068,657 793,068,657
OlSj6Ldf l;w} b]vfOPsf] :yug s/ vr{÷-cfDbfgL_ 29,739,073 29,739,073
jflif{s k|ltj]bg
87
@)&&÷&*
;d"x a}+s
ljj/0f ut jif{ ut jif{
88
:yug s/ ;DklQ :yug s/ bfloTj v'b :yug s/ :yug s/ ;DklQ :yug s/ bfloTj v'b :yug s/
jflif{s k|ltj]bg
;DklQ÷-bfloTj_ ;DklQ÷-bfloTj_
c:yfO{ leGgtfdf :yug s/
a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ tyf ;fk6 - - - - - -
@)&&÷&*
u|fxsnfO{ lbPsf] shf{ tyf ;fk6 - - - - - -
nufgL ;DklQ - - - - - -
lwtf]kqdf nufgL - (305,973,882) (305,973,882) - (305,973,882) (305,973,882)
;DklQ tyf pks/0f - (8,664,280) (8,664,280) - (8,322,594) (8,322,594)
kl/eflift sd{rf/L nfe of]hgf 138,512,045 - 138,512,045 138,512,045 - 138,512,045
lnh bfloTj 16,568,890 - 16,568,890 16,568,890 - 16,568,890
Joj:yf - - - - - -
cGo c:yfoL leGgtfx? - - - - - -
c:yfO{ leGgtfdf :yug s/ 155,080,935 (314,638,162) (159,557,228) 155,080,935 (314,296,476) (159,215,541)
cl3 ;f/]sf] cg'kkf]u s/ 3f6fdf :yug s/ - - - - - -
s/sf] b/df kl/jt{gn] l;h{gf ePsf] :yug s/ - - - - - -
cfiff9 d;fGt @)&& df v'b :yug s/ ;DklQ÷-bfloTj_ (159,557,228) (159,215,541)
! >fj0f @)&^ df :yug s/ -;DklQ_÷bfloTj 70,533,100 70,374,490
o; jif{ l;h{gf ePsf]÷-lkmtf{ ePsf]_ 89,024,128 88,841,051
gfkmf gf]S;fg lx;fadf b]vfOPsf] :yug s/ vr{÷-cfDbfgL_ (12,510,185) (12,693,262)
cGo lj:t[t cfDbfgLdf b]vfOPsf] :yug s/ vr{÷-cfDbfgL_ 101,534,313 101,534,313
OlSj6Ldf l;w} b]vfOPsf] :yug s/ vr{÷-cfDbfgL_ - -
cg';"rL 4.16
cGo ;DklQ
;d"x a}+s
ljj/0f
laqmLsf nflu pknAw ;DklQ - - - -
cGo u}}/ a}+lsË ;DklQx? - - - -
lng afFsL ljN; - - - -
lng afFsL cf;fdL 407,735,788 201,857,196 407,672,388 201,211,196
cflh{t cfDbfgL - - - -
clu|d e'QmfgL / w/f}6L 1,014,516,872 82,920,384 979,091,214 53,399,636
cfos/ hDdf 143,345,083 137,352,074 143,345,083 137,352,074
:yug sd{rf/L vr{ 1,392,890,651 1,049,893,875 1,392,890,651 1,049,893,875
cGo 557,647,486 407,373,325 503,963,008 399,897,292
hDdf cGo ;DklQ 3,518,219,472 1,879,396,854 3,429,045,936 1,841,754,073
cg';"rL 4.17
a}+s tyf ljQLo ;+:yfx?nfO{ ltg{ af“sL

;d"x a}+s
d'b|f ahf/sf] lgIf]k - - - -
cGt/ a}+s ;fk6L 3,443,918,558 420,875,501 3,443,918,558 420,875,501
a}+s tyf ljQLo ;+:yfx?af6 cGo lgIf]k 4,273,092,686 6,338,361,297 4,273,092,686 6,338,361,297
/fkm;fkm tyf lSnol/Ë vftf - - - -
cGo - - - -
hDdf a}+s tyf ljQLo ;+:yfx?nfO{ ltg{ afFsL 7,717,011,244 6,759,236,798 7,717,011,244 6,759,236,798
cg';"rL 4.18
g]kfn /fi6« a}+snfO{ ltg{ af“sL

;d"x a}+s
ljj/0f
g]kfn /fi6« a}+saf6 k'g/shf{ 5,859,906,910 20,054,195 5,859,906,910 20,054,195
:yfoL t/ntf ;'ljwf - - - -
g]kfn /fi6« a}+saf6 lender of last resort ;'ljwf - - - -
k'gM vl/b ;Demf}tf cGtu{t ljlqm ul/Psf] lwtf]kq - - - -
g]kfn /fi6« a}+snfO{ ltg'{ kg]{ cGo /sd - - - -
hDdf g]kfn /fi6« a}+snfO{ ltg{ afFsL 5,859,906,910 20,054,195 5,859,906,910 20,054,195
cg';"rL 4.19
8]l/e]l6e ljQLo pks/0fx?

ljj/0f ;d"x a}+s
Jofkfl/s k|of]hgsf] lglDt wf/0f
Jofhb/ :jfk - - - -
d'b|f :jfk - - - -
cGo - - - -
hf]lvd Joj:yfkgsf] lglDt wf/0f
Jofhb/ :jfk - - - -
d'b|f :jfk - - - -
cGo - - - -
hDdf 8]l/e]l6e ljQLo pks/0fx? - - - -
89
cg';"rL 4.20
u|fxssf] lgIf]k
ljj/0f ;d"x a}+s
;+:yfks u|fxs M
cfjlws -d'2tL_ lgIf]k 43,218,067,307 40,198,496,452 43,218,067,307 40,198,496,452
dfu]sf] avt k|fKt x'g] lgIf]k 14,368,443,116 11,955,347,080 14,853,527,917 12,392,488,255
rNtL lgIf]k 16,599,905,355 9,409,757,417 16,599,905,355 9,409,757,417
cGo 3,516,792,107 2,407,045,918 3,516,792,107 2,407,045,918
JolQmut u|fxs M
cfjlws -d'2tL_ lgIf]k 41,011,437,359 32,967,705,278 41,011,437,359 32,967,705,278
art lgIf]k 60,552,950,979 41,040,080,296 60,552,950,979 41,040,080,296
rNtL lgIf]k 966,810,481 721,811,115 966,810,481 721,811,115
cGo 204,517,819 472,112,811 204,517,819 472,112,811
hDdf u|fxssf] lgIf]k 180,438,924,523 139,172,356,368 180,924,009,324 139,609,497,543
cg';"rL 4.20.1
u|fxssf] lgIf]ksf] d'b|f adf]lhd ljZn]if0f

;d"x a}+s
ljj/0f
g]kfnL ?k}Fof 177,611,074,112 138,503,127,624 178,096,158,913 138,940,268,799
ef/tLo ?k}Fof - - - -
cd]l/sg 8n/ 2,747,980,525 638,848,885 2,747,980,525 638,848,885
u|]6 lj|6]g kfpG8 6,184,726 9,104,928 6,184,726 9,104,928
o"/f] 3,146,822 4,245,675 3,146,822 4,245,675
hfklgh o]g 9,901,660 15,460,332 9,901,660 15,460,332
rfOlgh o'cfg - - - -
c:6«]lnog 8n/ 6,805,115 1,568,924 6,805,115 1,568,924
o'=P=O= lb/xd - - - -
l:j6\h/Nof08 km|of{+S; 53,819,145 - 53,819,145 -
Sofg]l8og 8n/ 12,418 - 12,418 -
hDdf 180,438,924,523 139,172,356,368 180,924,009,324 139,609,497,543
cg';"rL 4.21
ltg{ af“sL shf{ ;fk6L

ljj/0f ;d"x a}+s
:jb]zL ;fk6L
g]kfn ;/sf/ - - - -
cGo ;+:yf - - - -
cGo - - - -
hDdf - - - -
ljb]zL ;fk6L
ljb]zL a}+s tyf ljQLo ;+:yf - - - -
ax'klIfo ljsf; a}+s - - - -
cGo ;+:yf - - - -
hDdf - - - -
hDdf ltg{ afFsL shf{ ;fk6L - - - -
90
cg';"rL 4.22
Joj:yf
ljj/0f ;d"x a}+s
nfk/jfxL -redundancy_ sf] nflu Joj:yf - - - -
k'gM;+/rgfsf] nflu Joj:yf - - - -
sfg'gL tyf s/sf] d'4f dfldnf - - - -
Onerous ;Demf}tf - - - -
cGo - - - -
hDdf - - - -
cg';"rL 4.22.1
Joj:yfsf] ultljlw
ljj/0f ;d"x a}+s
! >fj0fsf] df}Hbft - - - -
o; jif{ ul/Psf] Aoj:yf - - - -
o; jif{ pkof]u ul/Psf] Aoj:yf - - - -
o; jif{ lkmtf{ ePsf] Aoj:yf - - - -
Unwind of discount - - - -
cfiff9 d;fGtsf] df}Hbft - - - -
cg';"rL 4.23
cGo bfloTj
ljj/0f ;d"x a}+s
kl/eflift sd{rf/L nfe of]hgf ;DalGw bfloTj 275,367,813 174,074,743 275,367,813 174,074,743
lb3{sflng ;]jf ljbf jfktsf] bfloTj 356,600,685 289,688,329 354,247,687 287,632,073
cNksflng sd{rf/L nfe 5,609,569 4,468,489 3,919,648 2,999,149
ltg{ afFsL ljN; 178,090,474 89,076,213 178,090,474 89,076,213
qm]l86;{ tyf aSof}tf 2,168,793,188 563,563,355 2,135,005,050 556,246,514
lgIf]kdf ltg{ afFsL Jofh 62,081,962 75,717,508 62,081,962 75,717,508
;fk6Ldf ltg{ afFsL Jofh 420,500,530 234,581,210 420,500,530 234,581,210
:yug cg'bfg cfosf] bfloTj - - - -
ltg{ afFsL nfef+z 98,986,868 16,375,151 98,986,868 16,375,151
ljQLo lnh cGtu{tsf] bfloTj - - - -
ltg{ afFsL sd{rf/L af]g; 479,638,736 355,572,781 463,026,810 347,626,678
cGo 1,579,473,166 1,516,306,278 918,721,040 1,078,997,326
hDdf 5,625,142,991 3,319,424,056 4,909,947,881 2,863,326,565
cg';"rL 4.23.1
kl/eflift nfe of]hgf (Defined Benefit) ;DalGw bfloTjx?
ljj/0f ;d"x a}+s
ljQLo cj:yfsf] ljj/0fdf n]vf+sg ul/Psf /sdx? lgDg adf]lhd 5g\ M
u}/ sf]ifdf cfwfl/t bfloTjsf] jt{dfg d"No - - - -
sf]ifdf cfwfl/t bfloTjsf] jt{dfg d"No 770,212,381 548,057,283 770,212,381 548,057,283
bfloTjsf] s"n jt{dfg d"No 770,212,381 548,057,283 770,212,381 548,057,283
;'ljwf of]hgf ;DklQ -plan assets_ sf] plrt d"No 494,844,568 373,982,540 494,844,568 373,982,540
v'b bfloTjsf] xfnsf] d"No 275,367,813 174,074,743 275,367,813 174,074,743
kl/eflift nfe of]]hgf ;DalGw bfloTj 275,367,813 174,074,743 275,367,813 174,074,743
91
cg';"rL 4.23.2
of]hgf ;DklQ
ljj/0f ;d"x a}+s
;'ljwf of]hgf ;DklQ -plan assets_ cGtu{tM
OlSj6L lwtf]kq - - - -
;/sf/L a08 - - - -
a}+s lgIf]k - - - -
cGo 494,844,568 373,982,540 494,844,568 373,982,540
hDdf 494,844,568 373,982,540 494,844,568 373,982,540
cg';"rL 4.23.3
kl/eflift nfe of]hgf ;DjlGw bfloTjsf] jt{dfg d"Nodf kl/jt{g
;d"x a}+s
ljj/0f
>fj0f ! df kl/eflift nfe of]hgf ;DjlGw bfloTj 548,057,283 418,479,410 548,057,283 418,479,410
ljdflÍs -actuarial_ gf]S;fgL 58,556,766 4,552,513 58,556,766 4,552,513
of]hgfaf6 k|fKt nfe (8,644,402) (4,726,161) (8,644,402) (4,726,161)
rfn' ;'ljwf vr{ tyf Jofh 172,242,734 129,751,521 172,242,734 129,751,521
cfiff9 d;fGtdf kl/eflift nfe of]hgf ;DjlGw bfloTj 770,212,381 548,057,283 770,212,381 548,057,283
cg';"rL 4.23.4
of]hgf ;DklQsf] plrt d"Nodf kl/jt{g

ljj/0f ;d"x a}+s
>fj0f ! df of]hgf ;DklQsf] plrt d"No 373,982,540 274,768,623 373,982,540 274,768,623
of]hgfdf k|bfg ul/Psf] of]ubfg 129,506,430 103,940,079 129,506,430 103,940,079
o; jif{ e'QmfgL ul/Psf] nfe (8,644,402) (4,726,161) (8,644,402) (4,726,161)
ljdflÍs gfkmf/-gf]S;fg_ 39,097,220 29,193,802 39,097,220 29,193,802
of]hgf ;DklQaf6 ck]lIft kmfObf (39,097,220) (29,193,802) (39,097,220) (29,193,802)
cfiff9 d;fGtdf of]hgf ;DklQsf] plrt d"No 494,844,568 373,982,540 494,844,568 373,982,540
cg';"rL 4.23.5
gfkmf gf]S;fgdf n]vf°g ul/Psf] /sd

ljj/0f ;d"x a}+s
rfn' ;'ljwf vr{ 123,306,577 92,301,051 123,306,577 92,301,051
bfloTjdf Jofh 9,838,937 8,256,668 9,838,937 8,256,668
of]hgf ;DklQaf6 ck]lIft kmfObf - - - -
hDdf 133,145,514 100,557,719 133,145,514 100,557,719
cg';"rL 4.23.6
cGo lj:t[t cfodf b]vfOPsf] /sd

ljj/0f ;d"x a}+s
ljdflÍs -gfkmf_÷gf]S;fg 97,653,986 33,746,315 97,653,986 33,746,315
hDdf 97,653,986 33,746,315 97,653,986 33,746,315
92
cg';"rL 4.23.7
ljdflª\s cg'dfgx?
ljj/0f ;d"x a}+s
Discount b/ 9% 9% 9% 9%
of]hgf ;DklQaf6 ck]lIft kmfObf 0% 0% 0% 0%
eljiosf] tnj j[l2 10% 10% 10% 10%
Withdrawal b/ 5% 5% 5% 5%
cg';"rL 4.24
hf/L ul/Psf] C0fkq

;d"x a}+s
ljj/0f
plrt d"NonfO{ gfkmf gf]S;fg lx;fadf b]vfOg] u/L hf/L - - - -
ul/Psf] C0fkq
kl/iff]lwt d"Nodf hf/L u/LPsf] C0fkq 8,162,559,000 5,162,559,000 8,162,559,000 5,162,559,000
hDdf 8,162,559,000 5,162,559,000 8,162,559,000 5,162,559,000
cg';"rL 4.25
;'/If0f g/flvPsf] ;xfos cfjlBs bfloTj

ljj/0f ;d"x a}+s
r'Qmf x'g] cu|flwsf/ z]o/ - - - -
r'Qmf gx'g] ;+lrt cu|flwsf/ z]o/ - - - -
cGo - - - -
hDdf - - - -
cg';"rL 4.26
z]o/ k"“hL
ljj/0f ;d"x a}+s
;fwf/0f z]o/ 10,962,299,199 9,787,767,142 10,962,299,199 9,787,767,142
kl/jTo{ cu|flwsf/ z]o/ - - - -
r'Qmf gx'g] cu|flwsf/ z]o/ - - - -
Perpetual C0f - - - -
hDdf 10,962,299,199 9,787,767,142 10,962,299,199 9,787,767,142
cg';"rL 4.26.1
;fwf/0f z]o/
ljj/0f a}+s
o; jif{ ut jif{
clws[t k"FhL
!^),))),))), ;fwf/0f z]o/ k|lt ?= !)) 16,000,000,000 10,500,000,000
hf/L k"FhL
!)(,^@@,((! ;fwf/0f z]o/ k|lt ?= !)) 10,962,299,199 9,787,767,142
r'Qmf k"FhL
!)(,^@@,((! ;fwf/0f z]o/ k|lt ?= !)) 10,962,299,199 9,787,767,142
sn Og P8\efG; - -
hDdf 10,962,299,199 9,787,767,142
93
cg';"rL 4.26.2
;fwf/0f z]o/ :jfldTj
a}+s
ljj/0f o; jif{ ut jif{
k|ltzt /sd k|ltzt /sd
:jb]zL :jfldTj
g]kfn ;/sf/ - - - -
æsÆ ju{sf Ohfhtkq k|fKt ;+:yfx? - - - -
cGo Ohfhtkq k|fKt ;+:yfx? - - - -
cGo ;+:yfx? - - - -
;j{;fwf/0f 49 5,371,526,608 49 4,796,005,900
cGo 51 5,590,772,592 51 4,991,761,243
j}b]lzs :jfldTj - - - -
hDdf 100 10,962,299,199 100 9,787,767,142
cg';"rL 4.26.3
)=% k|ltzt jf ;f] eGbf al9 z]o/ wf/0f ug]{ z]o/wgLx?sf] gfd
ljj/0f a}+s
o; jif{ ut jif{
k|ltzt /sd k|ltzt /sd
k|'8]lG;on OGe]i6d]G6 s+= k|f= ln= 3.23% 354,251,400 3.23% 316,295,900
g/]Gb| s'df/ cu|jfn 2.95% 323,448,600 2.95% 288,793,500
/tgnfn s]l8of 2.48% 272,128,600 2.45% 240,046,900
xL/fnfn s]l8of 2.36% 258,879,600 2.36% 231,142,500
;ljtf s]l8of 1.92% 211,006,300 1.92% 188,398,500
lr/+hLnfn cu|jfn 1.88% 206,540,800 2.21% 216,528,500
kjg s'df/ cu|jfn 1.76% 193,267,700 1.76% 172,560,400
czf]s s'df/ afx]6L 1.53% 167,849,300 1.56% 153,128,600
;'jf]w tf]bL 1.52% 166,687,200 1.52% 148,827,900
g/kt l;+x h}g 1.45% 159,499,200 1.45% 142,410,100
lbgfgfy s]l8of 1.43% 157,196,200 1.43% 140,353,700
cflbTo s]l8of 1.38% 150,804,600 1.37% 133,823,800
dxfjL/ OGe]i6d]G6 k|f=ln= 1.37% 150,002,200 1.37% 133,930,500
dbg nfn s]l8of 1.37% 149,874,000 1.34% 131,334,600
t';f/ tf]bL 1.28% 140,177,100 1.28% 125,158,200
;'/]z s'df/ ?Ë6f 1.21% 132,569,200 1.21% 118,365,300
e/t s'df/ tf]bL 1.08% 118,213,400 1.09% 106,563,500
k"gd rGb cu|jfn 0.97% 106,165,400 0.97% 94,790,600
ljgf]b s'df/ cu|jfn 0.94% 102,507,100 0.94% 91,524,200
/fh s'df/ l6a|]jfnf 0.81% 88,433,100 0.81% 78,958,100
/fh]Gb| s'df/ cu|jfn 0.77% 84,232,500 0.81% 78,910,000
ljgo s'df/ zfx 0.77% 84,146,000 0.77% 75,130,400
Zofd ;'Gb/ cu|jfn 0.75% 81,938,600 0.75% 73,159,500
lj/]Gb| s'df/ zfx 0.71% 77,294,400 0.71% 69,012,900
s]z/L RfGb s'r]l/of 0.67% 73,921,600 0.67% 66,001,500
zlz snf cu|jfn 0.63% 69,476,400 0.63% 62,032,500
dlgif h}g 0.63% 69,242,000 0.63% 61,823,300
hulbz s'df/ cu|jfn 0.61% 67,260,700 0.61% 60,054,200
zDe' s'df/ sGbf]O 0.59% 64,793,000 0.59% 57,857,100
;'/]z rGb| cu|jfn 0.59% 64,660,900 0.59% 57,732,900
slaGb| axfb'/ >]i7 0.59% 64,547,100 0.59% 57,631,300
;~ho s'df/ zf/bf 0.53% 57,812,100 0.55% 53,600,100
;/f]h zdf{ 0.52% 57,280,900 0.52% 51,143,700
94
cg';"rL 4.27
hu]8f tyf sf]ifx?
ljj/0f ;d"x a}+s
a}wflgs ;fwf/0f hu]8f sf]if 3,219,181,780 2,642,794,631 3,191,648,968 2,620,683,300
;6xL 36a9 sf]if 31,125,658 31,125,658 31,125,658 31,125,658
;+:yfut ;fdflhs pQ/bfloTj sf]if 29,254,752 48,420,224 28,558,446 48,164,066
kF"hL lkmtf{ hu]8f sf]if 1,220,853,000 751,815,931 1,220,853,000 751,815,931
lgodgsf/L sf]if 643,992,681 611,891,658 643,992,681 611,891,658
nufgL ;dfof]hg sf]if 5,260,000 20,760,000 5,260,000 20,760,000
k"FhLut hu]8f sf]if 51,000,000 51,000,000 - -
;DklQ k'gd"{Nof°g sf]if - - - -
plrt d"No sf]if 2,686,056,366 697,813,872 2,686,056,366 697,813,872
nfef+z ;lds/0f sf]if - - - -
ljdflÍs gfkmf÷-gf]S;fg_ sf]if (196,684,501) (128,326,710) (196,684,501) (128,326,710)
laif]z sf]if - - - -
cGo sf]if
!=k"FhL ;dfof]hg sf]if 19,427,832 322,947,832 19,427,832 322,947,832
@=sd{rf/L tflnd sf]if 639,874 639,874 639,874 639,874
hDdf 7,710,107,443 5,050,882,970 7,630,878,326 4,977,515,481
cg';"rL 4.28
;+efljt bfloTj tyf k|ltj4tf
;d"x a}+s
ljj/0f
;+efljt bfloTjx? 29,899,978,335 21,992,617,794 29,299,978,335 20,744,844,294
cg'kof]u tyf cljtl/t ;'ljwfx? 10,473,538,561 7,305,269,688 10,473,538,561 7,305,269,688
k"FhL k|ltj4tf 292,602,198 - 292,602,198 -
lnh k||ltj4tf - - - -
d'2f dfldnf 160,071,894 137,077,421 160,071,894 137,077,421
hDdf ;+efljt bfloTj tyf k|ltj4tf 40,826,190,988 29,434,964,903 40,226,190,988 28,187,191,403
cg';"rL 4.28.1
;+efljt bfloTjx?
;d"x a}+s
ljj/0f
:jLsfo{ tyf 8s'd]G6«L qm]l86 15,659,581,289 10,225,636,977 15,659,581,289 10,225,636,977
sn]S;gdf /x]sf ljnx? 429,800,302 229,203,298 429,800,302 229,203,298
hdfgtx? 13,210,596,744 10,290,004,019 13,210,596,744 10,290,004,019
k|Tofe"lt k|ltj4tfx? 600,000,000 1,247,773,500 - -
cGo k|ltj4tfx? - - - -
hDdf ;+efljt bfloTjx? 29,899,978,335 21,992,617,794 29,299,978,335 20,744,844,294
95
cg';"rL 4.28.2
cg'kof]u tyf cljtl/t ;'ljwfx?

ljj/0f ;d"x a}+s
cljtl/t shf{ /sd - - - -
clwljsif{ shf{x?sf] cg'kof]u l;df 9,080,735,393 5,705,178,432 9,080,735,393 5,705,178,432
qm]l86 sf8{sf] cg'kof]u l;df 1,392,803,168 1,600,091,257 1,392,803,168 1,600,091,257
k|lttkqsf] cg'kof]u l;df - - - -
hdfgtsf] cg'kof]u l;df - - - -
hDdf cg'kof]u tyf cljtl/t ;'ljwfx? 10,473,538,561 7,305,269,688 10,473,538,561 7,305,269,688
cg';"rL 4.28.3
k"“hL k|ltj4tf
a}+ssf] ;DjlGwt clwsf/Låf/f :jLs[t t/ ljQLo ljj/0fdf Joj:yf gul/Psf] k"FhLut vr{
;d"x a}+s
;DklQ tyf pks/0f ;DaGwL k"FhL k|ltj4tf
:jLs[t / ;Demf}tf ul/Psf] 157,879,245 - 157,879,245 -
:jLs[t t/ ;Demf}tf gul/Psf] 134,722,953 - 134,722,953 -
hDdf 292,602,198 - 292,602,198 -
cd't{ ;DklQ ;DaGwL k"FhL k|ltj4tf
l:js[t / ;Demf}tf ul/Psf] - - - -
l:js[t t/ ;Demf}tf gul/Psf] - - - -
hDdf - - - -
hDdf k"FhL k|ltj4tf 292,602,198 - 292,602,198 -
cg';"rL 4.28.4
k§f -lnh_ k|ltj4tf

ljj/0f ;d"x a}+s
;+rflnt k§f -lnh_ k|ltj4tf
a}+s lessee ePsf] v08df /2 ug{ g;lsg] ;+rflnt k§f -lnh_ cGtu{t eljiodf sDtLdf e'QmfgL ug'{kg]{ /sd
Ps jif{ eGbf sd - - - -
Ps jif{ eGbf a9L t/ % jif{ eGbf sd - - - -
% jif{eGbf a9L - - - -
hDdf - - - -
ljQ k§f -lnh_ k|ltj2tf
a}+s lessee ePsf] v08df /2 ug{ g;lsg] ljQLo k§f -lnh_ cGtu{t eljiodf sDtLdf e'QmfgL ug'{kg]{ /sd
Ps jif{ eGbf sd - - - -
Ps jif{ eGbf a9L t/ % jif{ eGbf sd - - - -
% jif{eGbf a9L - - - -
hDdf - - - -
hDdf k§f -lnh_ k|ltj4tf - - - -
96
cg';"rL 4.28.5
d'2f dfldnf
;d"x a}+s
ljj/0f
l;4fy{ a}+s ln= sf] cfos/ ;DalGw d'2f dfldnf
cf=j= @)^&–^* 7,822,518 7,822,518 7,822,518 7,822,518
cf=j= @)^*–^( 2,870,498 2,870,498 2,870,498 2,870,498
cf=j= @)^(–&) 3,751,963 3,751,963 3,751,963 3,751,963
cf=j= @)&)–&! 5,581,910 4,640,477 5,581,910 4,640,477
cf=j= @)&!–&@ 9,420,571 6,280,381 9,420,571 6,280,381
cf=j= @)&@–&# 8,753,627 - 8,753,627 -
cf=j= @)&#–&$ 10,159,224 - 10,159,224 -
hDdf 48,360,311 25,365,837 48,360,311 25,365,837
;fljs lahg]; o'lge;{n 8]enkd]G6 a}+s ln= -l;4fy{ a}+s ln= ;Fu uflePsf]_ sf] cfos/ ;DalGw d'2f dfldnf
cf=j= @)&)–&! 91,909,268 91,909,268 91,909,268 91,909,268
cf=j= @)&!–&@ 19,351,677 19,351,677 19,351,677 19,351,677
cf=j= @)&@–&# 450,639 450,639 450,639 450,639
hDdf 111,711,584 111,711,584 111,711,584 111,711,584
hDdf d'2f dfldnf 160,071,894 137,077,421 160,071,894 137,077,421
l/kf]l6{ª\u ldltdf cfos/ ;DalGw d'2f dfldnfx?sf] cj:yf

l;4fy{ a}+s ln= sf] cfos/ ;DalGw d'2f
cj:yf
dfldnf
cf=j= @)^&–^* ;jf]{Rr cbfntaf6 d'2f lkmtf{ lnO{ 7'nf s/bftf sfo{nodf lgj]bg k]z
cf=j= @)^*–^( ;jf]{Rr cbfntaf6 d'2f lkmtf{ lnO{ 7'nf s/bftf sfo{nodf lgj]bg k]z
cf=j= @)^(–&) /fh:j Gofolws/0fdf k'g/fj]bg u/]sf]
cf=j= @)&)–&! /fh:j Gofolws/0fdf k'g/fj]bg u/]sf]
cf=j= @)&!–&@ /fh:j Gofolws/0fdf k'g/fj]bg u/]sf]
cf=j= @)&@–&# cfGtl/s /fhZj ljefudf k|zf;sLo k'g/fjnf]sgsf] nfuL lgj]bg lbOPsf]
cf=j= @)&#–&$ cfGtl/s /fhZj ljefudf k|zf;sLo k'g/fjnf]sgsf] nfuL lgj]bg lbOPsf]
;fljs lahg]; o'lge;{n 8]enkd]G6
a}+s ln= -l;4fy{ a}+s ln= ;Fu uflePsf]_ cj:yf
sf] cfos/ ;DalGw d'2f dfldnf
cf=j= @)&)–&! /fh:j Gofolws/0fdf k'g/fj]bg u/]sf]
cf=j= @)&!–&@ /fh:j Gofolws/0fdf k'g/fj]bg u/]sf]
cf=j= @)&@–&# /fh:j Gofolws/0fdf k'g/fj]bg u/]sf]
97
cg';"rL 4.29
Jofh cfDbfgL
ljj/0f ;d"x a}+s
gub tyf gub ;dfg 63,101,432 62,839,829 63,101,432 62,839,829
g]kfn /fi6« a}+sdf /x]sf] df}Hbft tyf lng' kg]{ - - - -
a}+s tyf ljQLo ;+:Yffdf /x]sf] df}Hbft 29,619,818 35,655,617 201,217 2,638,443
a}+s tyf ljQLo ;+:YffnfO{ lbPsf] shf{ tyf ;fk6 - - - -
u|fxsnfO{ lbPsf] shf{ tyf ;fk6 13,531,396,232 14,235,426,785 13,531,396,232 14,235,426,785
lwtf]kqdf nufgL 1,167,054,775 884,859,479 1,166,493,485 884,611,921
sd{rf/L shf{ tyf ;fk6 188,964,140 247,351,617 188,013,054 246,635,296
cGo - - - -
hDdf Jofh cfDbfgL 14,980,136,398 15,466,133,327 14,949,205,421 15,432,152,273
cg';"rL 4.30
Jofh vr{
;d"x a}+s
ljj/0f
a}+s tyf ljQLo ;+:Yffx?nfO{ ltg{ afFsL 26,617,137 37,532,853 26,617,137 37,532,853
g]kfn /fi6« a}+snfO{ ltg{ afFsL 109,456,215 29,866,672 109,456,215 29,866,672
u|fxssf] lgIf]k 8,586,266,784 9,266,425,499 8,589,285,018 9,289,324,117
ltg{ afFsL shf{ ;fk6L - - - -
hf/L C0fkq 713,640,613 501,291,250 713,640,613 501,291,250
cGo - - - -
hDdf Jofh vr{ 9,435,980,749 9,835,116,274 9,438,998,984 9,858,014,892
cg';"rL 4.31
z'Ns tyf sldzg cfDbfgL

;d"x a}+s
ljj/0f
shf{ Joj:yfkg tyf k|zf;lgs z'Ns 500,119,255 460,183,212 500,119,255 460,183,212
;]jf z'Ns 112,138,421 50,024,211 39,953,460 33,322,595
;xljQLos/0f -sG;f]{l6od_ z'Ns - - - -
k|ltj4tf z'Ns 3,511,039 10,317,647 3,511,039 10,317,647
l8l8÷l6l6÷l:jkm\6 z'Ns 26,613,358 19,356,615 26,613,358 19,356,615
qm]l86 sf8{ ÷P=6L=Pd hf/L tyf gljs/0f z'Ns 236,285,079 186,644,811 236,285,079 186,644,811
k"j{ e'QmfgL tyf :jfk z'Ns 9,776,577 10,672,361 9,776,577 10,672,361
nufgL a}+lsË z'Ns 19,544,377 5,297,493 - -
;DklQ Joj:yfkg z'Ns 61,769,696 44,408,202 - -
a|f]s/]h z'Ns 7,843,299 9,777,134 - -
ljk|]if0f z'Ns 56,453,269 46,225,852 56,453,269 46,225,852
k|lttkqaf6 sldzg 124,294,902 61,150,177 124,294,902 61,150,177
hdfgtkq hf/Laf6 sldzg 149,803,957 106,550,600 149,803,957 106,550,600
z]o/ k|Tofe"lt/hf/Laf6 sldzg - - - -
ns/ efF8f 7,798,030 6,279,285 7,798,030 6,279,285
98
cGo z'Ns tyf sldzg cfDbfgL
!= P=6L=Pd PS;]; z'Ns 5,024,000 16,137,000 5,024,000 16,137,000
@= Ph]G;L sld;g 51,216,117 26,394,075 51,216,117 26,394,075
#= laN; vl/b tyf l8:sfpG6 sld;g 26,415,484 15,624,607 26,415,484 15,624,607
$= M-Connect jflif{s z'Ns 75,253,600 45,234,725 75,253,600 45,234,725
%= lk|k]8 sf8{ jflif{s z'Ns 342,680 520,785 342,680 520,785
^= E-Com ;DalGw cfo 348,250 333,625 348,250 333,625
&= ;b:otf z'Ns 4,000 167,000 4,000 167,000
*= PIN k'gMhf/L z'Ns 896 1,100 896 1,100
(= PS;r]Gh z'Ns 869 19,799 869 19,799
!)=l9nf e'QmfgL z'Ns 17,300,750 23,140,750 17,300,750 23,140,750
!!=ljljw 7,058,805 5,703,002 6,585,727 5,559,207
hDdf z'Ns tyf sldzg cfDbfgL 1,498,916,709 1,150,164,069 1,337,101,297 1,073,835,829
cg';"rL 4.32
z'Ns tyf sldzg vr{

ljj/0f ;d"x a}+s
P=6L=Pd Joj:yfkg z'Ns 29,381,152 32,723,630 29,381,152 32,723,630
le;f÷df:6/ sf8{ z'Ns 90,665,122 67,493,098 90,665,122 67,493,098
hdfgtkq sldzg - - - -
a|f]s/]h - - - -
l8l8÷l6l6÷l:jkm\6 z'Ns 10,501,560 9,810,037 10,501,560 9,810,037
ljk|]if0f z'Ns tyf sldzg 8,084,644 5,820,711 8,084,644 5,820,711
cGo z'Ns tyf sldzg vr{
!= ECC sf/f]jf/ z'Ns 14,674,588 14,798,605 14,674,588 14,798,605
@= sf8{ ;DalGw z'Ns 7,434,356 3,583,405 7,434,356 3,583,405
#= ;b:otf z'Ns 4,567,954 4,285,947 4,567,954 4,285,947
$= zfvf/lxt a}+lsË ;DalGw z'Ns 7,569,344 5,572,254 7,569,344 5,572,254
%= a}+s z'Ns 2,077,194 3,225,190 2,077,194 3,225,190
^= ASBA z'Ns tyf rfh{x? 18,537,740 1,338,100 18,537,740 1,338,100
&= IPS sf/f]jf/ z'Ns tyf rfh{x? 9,402,893 1,686,775 9,402,893 1,686,775
*= ljljw 32,980,344 9,755,444 1,596,523 964,631
s'n z'Ns tyf sldzg vr{ 235,876,891 160,093,197 204,493,070 151,302,384
cg';"rL 4.33
v'b Jofkfl/s cfDbfgL

;d"x a}+s
Jofkfl/s ;DklQsf] plrt d"Nodf kl/jt{g 19,645,566 33,384,452 - 32,216,184
Jofkfl/s ;DklQsf] ljlqmdf ePsf] cfDbfgL÷-gf]S;fg_ 146,430,209 6,898,782 146,430,209 6,898,782
Jofkfl/s ;DklQdf Jofh cfDbfgL - - - -
Jofkfl/s ;DklQdf nfef+z cfDbfgL 128,782 1,128,873 128,782 1,128,873
ljb]zL ;6xL sf/]fjf/df cfDbfgL÷-gf]S;fg_ 496,093,847 471,474,892 496,093,847 471,474,892
cGo 134,987,435 - 134,987,435 -
v'b Jofkfl/s cfDbfgL 797,285,839 512,886,998 777,640,273 511,718,730
99
cg';"rL 4.34
cGo ;+rfng cfDbfgL

ljj/0f ;d"x a}+s
ljb]zL ljlgdosf] k'gd"{NofÍg cfDbfgL (2,006,621) (11,432,062) (2,006,621) (11,432,062)
lwtf]kqdf -securities_ nufgL ljqmLaf6 cfDbfgL÷
896,978,414 54,868,196 896,978,414 54,868,196
-gf]S;fg_
nufgL ;Dkltsf] plrt d"Nodf cfDbfgL/ -gf]S;fg_ - - - -
OlSj6L pks/0fdf nfef+z 100,344,174 78,219,790 97,880,046 77,453,327
;DklQ tyf pks/0f ljqmLdf cfDbfgL/ -gf]S;fg_ (367,546) 1,752,628 (367,546) 333,444
nufgL ;DklQsf] ljqmLdf cfDbfgL/ -gf]S;fg_ - - - -
;+rflnt k§f -lnh_ sf] cfDbfgL - - - -
;'g tyf rfFbLsf] ljlqmdf cfDbfgL/ -gf]S;fg_ 10,615,294 5,833,804 10,615,294 5,833,804
ns/ efF8f - - - -
cGo
!= Nostro a}+sx?af6 k|fKt l/a]6 15,105,593 10,360,700 15,105,593 10,360,700
@= ljljw 54,021,431 24,168,125 24,155,663 24,168,125
hDdf cGo ;+rfng cfDbfgL 1,074,690,740 163,771,180 1,042,360,844 161,585,533
cg';"rL 4.35
shf{sf] gf]S;fgL Joj:yf÷-lkmtf{_ tyf cGo gf]S;fgL

ljj/0f ;d"x a}+s
a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ tyf ;fk6df
38,941,591 7,386,193 38,941,591 7,386,193
gf]S;fgL Joj:yf÷-lkmtf{_
u|fxsnfO{ lbPsf] shf{ tyf ;fk6Ldf gf]S;fgL Joj:yf÷
754,127,479 679,034,334 754,127,479 679,034,334
-lkmtf{_
ljlQo nufgLdf gf]S;fgL Joj:yf÷-lkmtf{_ - - - -
a}+s tyf ljQLo ;+:yfsf] df}Hbftdf gf]S;fgL Joj:yf÷
- - - -
-lkmtf{_
;DklQ tyf pks/0fdf gf]S;fgL Joj:yf÷-lkmtf{_ - - - -
VoftL / cd't{ ;DklQdf gf]S;fgL Joj:yf÷-lkmtf{_ - - - -
nufgL ;DklQdf gf]S;fgL Joj:yf÷-lkmtf{_ - - - -
hDdf 793,069,069 686,420,527 793,069,069 686,420,527
cg';"rL 4.36
sd{rf/L vr{
;d"x a}+s
ljj/0f
tnj 811,822,516 724,580,323 789,513,940 703,204,805
eQf 620,983,930 561,901,073 618,559,840 559,615,706
pkbfg 135,102,471 102,362,396 133,145,514 100,557,719
;+ro sf]if 79,152,063 70,428,598 77,843,045 69,192,089
kf]zfs 4,656,599 21,273,200 4,600,599 20,909,200
tflnd tyf ljsf; vr{ 7,019,900 22,635,124 7,019,900 22,635,124
;+lrt ljbf jfktsf] vr{ 98,021,116 93,871,412 98,021,116 93,871,412
100
cf}ifwL pkrf/ 15,163,056 14,772,050 14,861,362 14,479,751
jLdf 16,175,871 13,371,735 15,910,107 13,098,520
sd{rf/L k|f]T;fxg vr{ - 7,812,981 - 7,812,981
gubdf /fkm;fkm x'g] z]o/df cfwfl/t e'QmfgL - - - -
k]G;g vr{ - - - -
NFRS cGtu{t ljQLo vr{ 144,791,689 199,958,862 144,540,277 199,781,966
sd{rf/L ;DalGw cGo vr{x?
!= cf]e/6fO{d vr{ 175,147 243,306 111,790 185,078
@= sd{rf/L egf{ ;DalGw vr{ 91,000 1,640,721 91,000 1,640,721
#= ljljw 1,181,482 1,674,501 996,081 1,574,973
hDdf 1,934,336,842 1,836,526,281 1,905,214,571 1,808,560,045
sd{rf/L af]g; 479,638,736 355,572,781 463,026,810 347,626,678
hDdf sd{rf/L vr{ 2,413,975,577 2,192,099,062 2,368,241,381 2,156,186,723
dfly pNn]lvt ;+lrt ljbf jfktsf] vr{df cf=j= @)&&÷&* df !@) lbg jflif{s ljbf tyf ^) lbg la/fdL ljbfeGbf al9 ;+lrt ljbf ePsf
sd{rf/Lx?nfO{ al9 /x]sf] ljbf jfkt lbOPsf] vr{ ;d]t ;dfj]z ul/Psf] 5 . ljdflÍs d"NofÍg cg';f/ cf=j= @)&&÷&* df ;+lrt ljbf
jfktsf] vr{ ?= &$,%)&,&!! /x]sf] 5 .
cg';"rL 4.37
cGo ;+rfng vr{

;d"x a}+s
ljj/0f
;+rfns a}7s eQf 2,360,000 2,037,000 2,360,000 2,037,000
;+rfns ;DalGw vr{ 2,528,294 3,202,573 2,528,294 3,202,573
n]vfk/LIf0f z'Ns 1,412,500 1,401,200 1,130,000 1,130,000
cGo n]vfk/LIf0f ;DalGw vr{ 333,268 339,092 310,756 300,967
Joj;flos tyf sfg'gL vr{ 4,581,562 16,852,530 4,488,762 16,829,092
sfof{no k|zf;lgs vr{ 507,046,272 540,306,306 499,014,630 532,863,071
;+rflnt k§f -lnh_ vr{ 325,322,433 321,633,473 317,461,322 314,300,140
nufgL ;DklQsf] ;+rfng vr{ - - - -
;fdflhs pQ/bfloTj vr{ - - - -
Onerous k§f -lnh_ Joj:yf - - - -
cGo
!= cfp6;f]l;{Ë vr{ -rfns, ;+rf/jfxs / cGo_ 28,766,860 26,294,312 27,741,641 25,897,165
@= OGwg vr{ 14,902,674 16,276,154 14,356,836 15,753,834
#= z]o/÷l8j]Gr/ lgisfzg vr{ 12,275,821 9,748,944 12,275,821 9,748,944
$= b:t'/ tyf z'Ns 8,342,387 7,708,880 8,309,987 7,651,640
% =;ˆ6j]o/ ;kf]6{ vr{ 12,739,405 976,082 12,739,405 976,082
^= pb\3f6g vr{ 34,805 5,142,495 34,805 5,142,495
&= k"FhLs[t gul/Psf j:t'x? 3,880,434 5,221,637 3,880,434 5,221,637
*= M-Connect ;DalGw vr{ 21,356,076 13,548,093 21,356,076 13,548,093
(= ljljw 4,026,746 7,924,354 4,149,216 8,162,613
hDdf cGo ;~rfng vr{ 949,909,537 978,613,126 932,137,985 962,765,346
101
cg';"rL 4.37.1
sfof{no k|zf;lgs vr{

ljj/0f ;d"x a}+s
lah'nL tyf kfgL 39,788,834 38,451,310 38,941,421 37,705,056
dd{t tyf ;Def/
!= ejg 766,103 6,975 766,103 6,975
@= kl/jxg ;fwg 6,098,097 4,563,487 6,098,097 4,563,487
#= sDKo'6/ tyf ;fdfgx? 13,105,748 12,169,313 13,105,748 12,169,313
$= kmlg{r/ tyf cGo pks/0fx? 4,041,878 11,766,727 4,041,878 11,766,727
%= cGo 9,121,417 1,553,847 8,870,853 1,465,830
jLdf vr{ 15,607,090 7,245,621 15,499,303 7,141,829
kf:6]h, 6]n]S;, 6]lnkmf]g, km\ofS; ;DalGw vr{ 58,187,944 44,111,557 57,788,796 43,800,204
d;nGb tyf 5kfO{ 46,199,759 44,088,033 43,879,651 43,485,510
kqklqsf tyf k':ts 1,035,363 1,345,778 992,355 1,303,368
lj1fkg vr{ 15,882,154 46,399,488 15,246,631 44,850,518
rGbf - 251,000 - -
;'/Iff vr{ 147,820,718 176,236,339 147,034,238 175,449,859
lgIf]k tyf shf{ ;'/If0f lk|ldod 51,130,637 41,278,072 51,130,637 41,278,072
e|d0f eQf tyf vr{ 5,072,283 14,420,561 4,772,283 14,120,561
dgf]/Ghg vr{ - - - -
;fwf/0f ;ef ;DaGwL vr{ 938,731 2,072,144 856,386 1,874,017
cGo
!= sfg'gL vr{ 1,565,904 1,861,774 1,565,904 1,861,774
@= Hofnf vr{ (h]g]6f]l/on÷;/;kmfO{÷dfnL) 43,915,314 42,717,807 42,967,058 41,836,275
#= Joj;fo k|j4{g vr{ 34,748,672 37,315,477 34,739,351 37,280,771
$=cGo sfof{no k|zf;lgs vr{ 12,019,626 12,450,996 10,717,937 10,902,926
hDdf sfof{no k|zf;lgs vr{ 507,046,272 540,306,306 499,014,630 532,863,071
cg';"rL 4.38
x|f;s§L / kl/iff]wg
;d"x a}+s
ljj/0f
;DklQ tyf pks/0fdf x|f;s§L 183,239,212 188,064,127 179,458,617 183,399,499
nufgL ;DklQdf x|f;s§L - - - -
cd't{ ;DklQsf] kl/iff]wg 23,404,186 13,819,761 23,183,213 13,550,977
hDdf x|f;s§L / kl/iff]wg 206,643,398 201,883,888 202,641,830 196,950,476
cg';"rL 4.39
u}/ ;+rfng cfDbfgL

;d"x a}+s
ljj/0f
ckn]vg ul/Psf] shf{sf] c;'nL 540,449 207,064 540,449 207,064
cGo cfDbfgL 658,388 437,445 - -
hDdf u}/ ;+rfng cfDbfgL 1,198,837 644,509 540,449 207,064
102
cg';"rL 4.40
u}/ ;+rfng vr{

ljj/0f ;d"x a}+s
shf{ ckn]vg 24,679 39,218,977 24,679 39,218,977
nfk/jfxL -redundancy_ sf] Joj:yf - - - -
k"g/;+/rgf vr{ - - - -
cGo vr{ - - - -
hDdf u}/ ;+rfng vr{ 24,679 39,218,977 24,679 39,218,977
cg';"rL 4.41
cfos/ vr{
;d"x a}+s
ljj/0f
rfn' s/ vr{
o; jif{ 1,338,946,284 992,954,394 1,300,024,674 971,849,614
cl3Nnf] jif{sf] ;dfof]hg 27,692,310 25,870,038 27,692,310 25,870,038
1,366,638,594 1,018,824,432 1,327,716,985 997,719,652
:yug s/ vr{
cNksflng leGgtfx?sf] n]vfÍg tyf lkmtf{ (11,021,860) (12,510,185) (15,304,042) (12,693,262)
s/sf] b/df kl/jt{g - - - -
klxn] n]vfÍg gul/Psf] s/ 3f6fsf] n]vfÍg - - - -
hDdf cfos/ vr{ 1,355,616,734 1,006,314,247 1,312,412,943 985,026,390
cg';"rL 4.41.1
s/ vr{ / lstfaL gfkmfsf] lx;fa ldnfg

ljj/0f ;d"x a}+s
s/ cl3sf] gfkmf 4,316,748,623 3,200,155,033 4,167,241,286 3,128,640,105
s/ /sd -#) k|ltzt b/_ 1,295,024,587 960,046,510 1,250,172,386 938,592,031
hf]8 M s/ k|of]hgdf 36fpg gldNg] vr{x?sf] s/df kg]{
63,314,720 54,016,256 63,217,737 53,785,534
c;/
36fp M 5'6 cfDbfgLdf s/sf] c;/ (13,433,291) (20,757,891) (13,365,448) (20,527,952)
hf]8÷-36fp_ McGo s'/fx?df s/sf] c;/ 21,732,580 25,519,558 27,692,310 25,870,038
hDdf cfos/ vr{ 1,366,638,595 1,018,824,432 1,327,716,985 997,719,652
k|efjsf/L s/sf] b/ 31.66% 31.84% 31.86% 31.89%
103
%= k|s6Ls/0f tyf yk hfgsf/L
%=! hf]lvd Joj:yfkg
%=!=! -s_ hf]lvd Joj:yfkg ;+/rgf
a}+ssf ;Dk"0f{ ultljlwx?df ljleGg :t/sf hf]lvdx? cGt/lglxt x'G5 / pQm ultljlwx?df hf]lvdx?sf] cf+sng,
d"NofÍg tyf Joj:yfkg ul/G5 . a}+sn] cfˆgf ultljlwx? sfof{Gjog ubf{ cfO{kg]{ ;Dk"0f{ hf]lvdx?sf] pRr dxTjsf
;fy klxrfg, dfkg / Joj:yfkg ub{5 . plrt hf]lvd Joj:yfkgsf] nflu ;'b[9 hf]lvd Joj:yfkg ;+/rgf nfu'
u/L hf]lvd Joj:yfkg gLlt tyf k4tLsf] sfof{Gjog u/]sf] 5 . g]kfn /fi6« a}+s4f/f hf/L Plss[t lgb]{zg g+= % sf]
kfngfsf] Joj:yf klg ;f]xL ;+/rgfn] ub{5 .
;+rfns ;ldlt / ;+rfns ;ldlt :t/Lo ;ldltx?n] a}+ssf] Hff]lvd jxg Ifdtf / ;Ldfsf] cfwf/df /0fgLlt, gLlt
tyf k|lqmofsf] ;'lglZrttf ub{5 . a}+ssf] hf]lvd Joj:yfkg ;ldltn] ;fdlos ?kdf hf]lvd k|ltj]bgx?sf] ;dLIff
ub{5 / ;+rfns ;ldlt ;dIf k|:t't ub{5 . n]vfk/LIf0f ;ldltn] cfGtl/s tyf jfx\o lg/LIf0f k|ltj]bgx?sf] ;dLIff
u/L cfGtl/s lgoGq0f tyf cg'kfngf ;DaGwdf cfjZostf cg';f/ a}+s Joj:yfkgnfO{ ;'emfjx? k|bfg ub{5 . o;}
u/L Joj:yfkg :t/Lo ;ldltx? h:t} sfo{sf/L ;ldlt -EXCOM_ / ;DklQ bfloTj Joj:yfkg ;ldlt -ALCO_
:yflkt 5g\ h;n] a}+ssf] hf]lvd Go"gLs/0f / Joj:yfkgsf] ;'lglZrttf ub{5 .
ljut s]xL jif{ b]lv a}+sn] hf]lvd Joj:yfkg gLlt, k2lt tyf ;+oqnfO{ cem ;an agfpg hf]8 lbb} cfPsf] 5 .
a}+sn] cfGtl/s tyf aflxl/ r'gf}lt Pjd\ gofF kl/l:yltx?nfO{ kof{Kt ?kdf ;Daf]wg ug{ :jtGq Plss[t hf]lvd
Joj:yfkg ljefu :yfkgf u/]sf] 5 . o; ljefunfO{ kof{Kt clwsf/ / :jtGq ?kdf sfo{ ug{ lbg'sf ;fy} ;+rfns
:tl/o ;ldltx?df l;wf kx'Fr lbOPsf] 5 . a}+ssf] hf]lvd Joj:yfkg ;+/rgfsf] “Second Line of defense” sf] ?kdf
o; ljefun] sfo{ ub{5 . o; ljefun] shf{, ;+rfng tyf ahf/ hf]lvd Joj:yfkg ljefusf sfo{x?sf] ;'kl/j]If0f /
cg'kfngf tyf sfg'gL hf]lvd, k|lti7f hf]lvd / /0fgLlt hf]lvdx?sf] cj:yf d"NofÍg u/]/ a}+ssf] hf]lvd Joj:yfkg
;+oGqsf] sfof{Gjog ;'lglZrt ub{5 . o; ljefun] hf]lvd Joj:yfkg gLlt / k|lqmofx?sf] sfof{Gjogsf] klg lgu/fgL
ub{5 . c;n ;+rfng k|0ffnL a}+ssf] cleGg c+u xf] h;n] cfˆgf ;/f]sf/jfnfx?sf] lxtsf] ;+/If0f ub{5 .
%=!=! -v_ hf]lvd jxg Ifdtf tyf ;Ldf
o; a}+ssf] ;Gbe{df hf]lvd jxg Ifdtf eg]/ To:tf] hf]lvdsf] :t/ / k|s[ltnfO{ hgfpb5 h'g a}+sn] cfˆgf] z]o/
wgLx?sf] p2]Zo k"tL{sf] nflu lng OR5's 5 t/ cGo ;/f]sf/jfnfx? h:t} C0fkqwf/sx?, lgodsx? / u|fxsx?sf]
Jojwfgsf] clwgdf /xL k"/f ul/g]5 . o;n] a}+ssf] /0fgLlts lg0f{o lngsf] nflu ;+/rgf pknAw u/fpFb5 . a}+sn]
hf]lvd Joj:yfkg gLltdf cfˆgf] Joj;flos p2]Zox? k'/f ug{sf] lglDt lng' kg]{] hf]lvdx?sf] ;du| hf]lvd :t/
/ hf]lvd k|sf/x? lgwf{/0f ub{5 . a}+ssf] jf:tljs k|ult :jLs[t hf]lvd k|f]kmfOn / hf]lvd jxg Ifdtf;+u t'ngf
ul/G5 h;n] a}+ssf] pRr Joj:yfkgnfO{ hf]lvd k|f]kmfOnsf] lgu/fgL ug{ / Joj;flos ultljlwx?nfO{ hf]lvd tyf
k|ltkmnsf] ;Gt'ng u/L dfu{lgb]{zg ug{ ;Ifd agfp5 . o;n] hf]lvdx?sf] t'?Gt} klxrfg ug{ tyf lgjf/0f ug{ d2t
ub{5 / ;'b[9 hf]lvd k4tLsf] ljsf; ub{5 . hf]lvd jxg Ifdtf tyf ;Ldf a}}+ssf] Joj:yfkgåf/f k|:tfljt ul/G5 /
;+rfns ;ldlt :t/Lo hf]lvd Joj:yfkg ;ldltåf/f ;ldIff ul/G5 . a}+ssf] ;+rfns ;ldlt;+u hf]lvd jxg Ifdtf
tyf ;Ldf :jLs[t ug]{ clwsf/ /xG5 .
%=!=! -u_ tgfj kl/If0f
Tfgfj kl/If0f Ps dxTjk"0f{ hf]lvd Joj:yfkg pks/0f xf] h;n] s'g} lglZrt tgfjo'Qm 36gfx?sf] sf/0f lglDtg
;Sg] ;+efJo xflgsf] cfsf/ dfkg ug]{ k|of; ub{5 . tgfjo'Qm 36gf Ps c;fwf/0f t/ 36\g ;Sg] To:tf] 36gf xf]
h; k|lt a}+ssf] kf]6{kmf]lnof] phfu/ / ;+j]bgzLn x'G5 . hf]lvd Joj:yfkg ;+oGqsf] Ps c+usf] ?kdf tgfjk"0f{ ahf/
kl/l:yltx?df a}+ssf] cj:yfsf] d"NofÍg ug{ o; a}+sn] hf]8 lbPsf] 5 . o;n] ljleGg cj:yfx?sf] af/]df hfgsf/L
k|bfg ug{ d2t ub{5 h'g cj:yfdf a}+s sdhf]/ / c;'/lIft x'G5 . tt\kZrft\ Joj:yfkgn] To:tf cj:yfx? pTkGg
x'g glbg / olb To:tf] cj:yfx? pTkGg ePklg To:sf] c;/ Go"lgs/0f ug{sf] nflu /0fgLltx? tof/ ub{5 .
tgfj k/LIf0f ubf{ a}+sn] tL pks/0fx? / ahf/nfO{ ljz]if Wofg lbG5 h;df Psfu|tf ljBdfg x'G5 lsgls tgfjk"0f{
cj:yfdf lnlSj8]6 jf ;dfof]hg ug{ ufx|f] x'g ;Sb5 . a}+sn] eljiodf 36\g ;Sg] ;DefJo 36gfx?sf ;fy}
P]ltxfl;s ahf/ 36gfx?, eljtJo kl/l:yltx? / v/fa kl/l:yltx?sf] Wofg /fVb5 . ljz]if ahf/ cj:yfx? /
Joj;fodf pTkGg x'g ;Sg] hf]lvdsf] Psfu|tf k|ltlalDat ug]{ u/L adhoc l:yltx? ;d]t tof/ ub{5 . pbfx/0fsf]
104
nflu Jofh b/ ;+j]bgzLntfnfO{ pkhdf ! a]l;; KjfOG6sf] j[l4åf/f dfkg ul/G5 hals ljb]zL d'b|f, sdf]l8l6 /
OlSj6L ;+j]bgzLntf cGt/lglx{t d"No jf /sddf dfkg ul/G5 .
tgfj kl/If0f k4ltdf of] dflgG5 ls tgfjo'Qm 36gfsf] ;dodf Joj:yfkgn] rfNg ;Sg] sbdx? ;+s'lrt x'G5
h;n] ubf{ k|fo ahf/ t/ntfdf sdL cfpg] ub{5 . hf]lvd k|f]kmfO{n / cfly{s 36gfx?sf] kl/jt{gsf] cfwf/df tgfj
kl/l:yltx? lgoldt ?kn] cBfjlws ul/G5 . a}+ssf] ALCO n] tgfj PS;kf]h/sf] ;ldIff ub{5 / cfjZostf
cg';f/ ;Dk"0f{ ahf/ hf]lvd PS;kf]h/df Go"lgs/0f ug{ hf]8 lbG5 . Jofh b/, q]ml86 :k|]8, ljlgdo b/, sdf]l8l6sf]
d"No tyf OlSj6Lsf] d"Nodf cfpg ;Sg] tgfj kl/l:yltx?sf] lgoldt kl/If0f ul/G5 . tgfj kl/If0f k4ltn] ljQLo
ahf/, a}+lsË tyf Jofkf/sf ;Dk"0f{ k|sf/sf ;Dkltx? ;dflji6 x'G5 . ;fy}, ALCO a}7sx?df tgfj kl/If0fsf] 9fFrf
/ kl/0ffdx? 5nkmn ul/G5 / plrt cfsl:ds of]hgfx? tof/ /x]sf] ;'lglZrttf ul/G5 .
a}+ssf]] tgfj kl/If0f k4tL]n] b]xfo adf]lhdnfO{ ;Daf]wg ub{5 M
-s_ Psfu|tf hf]lvd,
-v_ tgfjk"0f{ ahf/ cj:yfdf b]lvg] t/ntfsf] sld
-u_ PstkmL{ ahf/,
-3_ 36gf x'gf ;fy l8kmN6 x'g] hf]lvd,
-ª_ a}+s;Fu k};f gx'g] cj:yf,
-r_ d"Nodf leGgtfsf] sf/0f cfpg] cj:yf,
-5_ cGo hf]lvdx?
a}+ssf]] tgfj kl/If0f k4lt kl/df0ffTds / u'0ffTds b'j} k|s[ltsf] x'G5 / ahf/nfO{ afwf k'¥ofpg ;Sg] ahf/
hf]lvd / t/ntf hf]lvdx?nfO{ ;d]t ;dfj]z ul/Psf] x'G5 . kl/df0ffTds k|s[ltsf] kl/If0fn] a}+snfO{ c;/ kfg{
;Sg] ;+efJo tgfj kl/l:yltx? klxrfg ub{5 . u'0ffTds k|s[ltsf] kl/If0fn] clws gf]S;fgL wfGg ;Sg] a}+ssf] k"FhLsf]
Ifdtf d"NofÍg ug]{ / hf]lvd Go"lgs/0f tyf k"FhL ;'/Iffsf nflu a}+sn] rfNg' kg]{ sbdx? klxrfg ug]{ h:tf tgfj
kl/If0fsf] b'O{ dxTjk"0f{ p2]ZonfO{ hf]8 lbG5 . of] kl/If0f a}+ssf] /0fgLlt lgwf{/0f / d"NofÍg ug{ cToGt dxTjk"0f{
5 . tgfj k/LIf0fsf] glthf lgoldt ?kdf jl/i7 Joj:yfkgnfO{ / ;do ;dodf hf]lvd Joj:yfkg ;ldlt tyf
;+rfns ;ldltnfO{ hfgsf/L u/fOG5 .
a}+sn] tgfj kl/If0fnfO{ ;fdfGo kl/l:ylt / ljz]if kl/l:ylt u/L b'O{ lj:t[t If]qdf kl/If0f ub{5 .
!= ;fdfGo kl/l:ylt
a}+sn] cfˆgf] kf]6{kmf]lnof]nfO{ ljleGg agfj6L tgfj kl/l:yltx?sf] cfwf/df kl/If0f ub{5 . a}+s cfkm}n] slxNo}
tgfjo'Qm kl/l:yltx?sf] ;fdgf gu/] tfklg a}+sn] cfˆgf] kf]6{kmf]lnof]nfO{ cGoq 36]sf] 36gfn] lgDTofpg ;Sg]
tgfjsf] cfwf/df kl/If0f ub{5 .
a}+sn] tof/ kf/]sf] tgfj kl/If0f ;+/rgfdf ljleGg P]ltxfl;s kl/l:yltx?sf] ljZn]if0f ul/Psf] 5 . a}+sn] ALCO
4f/f lgwf{l/t jf g]kfn /fi6« a}+s4f/f ;do ;dodf hf/L ul/Psf] dfu{lgb]{zg adf]lhd lgoldt ?kdf tgfj kl/If0f
;+/rgf cg';f/ tgfj kl/If0f ub{5 .
@= kf]6{kmf]lnof]sf] ljz]iftfx? ;dflji6 ljz]if kl/l:ylt
Dffly pNn]lvt ;fdfGo kl/l:yltx?;+u} a}+sn] cfˆg} tgfj kl/If0f k4lt klg ljsl;t u/]sf] 5 h;n] a}+ssf]
kf]6{kmf]lnof]sf] ljz]iftfsf] cfwf/df ;a}eGbf k|lts"n kl/l:yltx? klxrfg ub{5 . tgfj kl/If0fsf] glthfx?nfO{ pRr
Joj:yfkgn] ;fdlos ?kdf ;ldIff ug'{sf ;fy} Joj:yfkg tyf ;+rfns ;ldltåf/f lgwf{l/t ;Ldf / gLltdf ;dfj]z
ub{5 .
tgfj kl/If0f kl/l:yltx?nfO{ lg/Gt/ ;ldIff ul/G5 / cfly{s kl/jt{g tyf ab\lnbf] kl/l:ylt cg'?k cBfjlws
ul/G5 . a}+sn] Jofh b/df ePsf] ptf/r9fj / ;dofjlwn] a}+ssf] jt{dfg kf]6{kmf]lnof] tyf eljiodf ug]{ nufgLdf
kg{ ;Sg] c;/sf] cf+sng ub{5 . o; ljifodf ALCO sf] a}7sdf 5nkmn ul/G5 / o;sf ;fy} ALCO sf] a}7sdf
k|To]s gofF nufgLsf] lg0f{o lng' k"j{ o:tf c;/x?sf] af/]df 5nkmn ul/G5 .
tgfj kl/If0fsf] glthf
tgfj kl/If0fsf] glthf ALCO tyf hf]lvd Joj:yfkg ;ldltnfO{ lgoldt ?kdf hfgsf/L u/fO{G5 . ;f]lx glthf
105
;+rfns ;ldltdf klg lj:t[t ?kdf 5nkmn ul/G5 . o;sf ;fy} g]kfn /fi6« a}+såf/f hf/L PsLs[t lgb]{lzsfsf]
cfjZostf cg';f/ tgfj kl/If0f k|ltj]bg g]kfn /fi6« a}+snfO{ klg k7fOG5 .
kl/l:ylt ljZn]if0f tyf ;+j]bgzLntf ljZn]if0f
g]kfn /fi6« a}+s, a}+s ;'kl/j]If0f ljefuåf/f ljsl;t gd'gf cg';f/ kl/l:ylt ljZn]if0f tyf ;+j]bgzLntf ljZn]if0f
ul/G5 . oBlk cfjZostf cg';f/ a}+sn] cGo k|ultzLn tl/sfx? ckgfpb5 / cGo kl/l:yltx? klg ljsf; ub{5 .
a}+sn] kl/l:ylt ljZn]if0f tyf ;+j]bgzLntf ljZn]if0fsf] pkof]u ul/ ljleGg agfj6L tgfj kl/l:yltx?n] k"FhL
kof{Kttf cg'kft / ljleGg hf]lvdx?df kfg]{ c;/sf] cf+sng ub{5 . em6\sfsf] >f]t yfxf geO{ s'g} Pp6f hf]lvd
sf/sdf x'g] ptf/r9fjn] a}+ssf] ljQLo cj:yfdf kg]{ c;/sf] cf+sng ug{ a}+sn] ;+j]bgzLntf ljZn]if0fsf] k|of]u
ub{5 . o;} ul/ tgfj 36gf klxrfg eO{ Ps eGbf al9 hf]lvd sf/sx?df Ps;fy x'g] ptf/r9fjn] a}+ssf] ljQLo
cj:yfdf kg]{ c;/sf] d"NofÍg ug{ a}+sn] kl/l:ylt ljZn]if0fsf] k|of]u ub{5 .
%=!=@ -s_ shf{ hf]lvd
shf{ hf]lvd a}+såf/f pknAw u/fPsf] shf{ tyf ;fkl6 ltg{ g;Sg] ;Defjgf;+u ;DalGwt hf]lvd xf] . a}+ssf] d'Vo
Joj;fo g} shf{ k|bfg ug]{ ePsf]n] a}+sdf shf{ hf]lvd pRr x'G5 . To;}n], shf{ hf]lvdx? a}+ssf] pRr hf]lvdx?
dWodf kb{5 . shf{ hf]lvdsf] Joj:yfkgn] a}+ssf] ;du| hf]lvd Joj:yfkgnfO{ a'emfpb5 .
shf{ hf]lvd M
• shf{ hf]lvdsf] dfkg u|fxs jf sfpG6/ kf6L{n] e'QmfgL ug{ ljkmn x'Fbf a}+sn] u'dfpg ;Sg] /sdsf]
cfwf/df ul/G5 . 8]l/e]l6esf] dfdnfdf PS;kf]h/sf] dfkg contract sf] tTsfnsf] mark to market Df"Nodf
tyf s/f/ cjlwdf ahf/ b/sf] ptf/r9fjsf sf/0f tTsfnsf] mark to market Df"Nodf x'g] cg'dflgt
;DefJo kl/jt{gsf] cfwf/df ul/G5 .
• shf{ hf]lvd l;df leq} ePsf] jf gePsf] tYosf] lgu/fgL clwsf/k|fKt clwsf/Låf/f ul/G5 . shf{ hf]lvd
l;dfn] olb shf{ tyf ;fkl6 lnPsf] u|fxs jf sfpG6/ kf6L{n] contractual bfloTjnfO{ k"/f ug{ ljkmn ePsf]
cj:yfdf a}+snfO{ x'g] pRr PS;kf]h/ jf 3f6fnfO{ hgfpFb5 .
• shf{ hf]lvdsf] Joj:yfkg ;'b[9 hf]lvd lgoGq0f ;+/rgfåf/f ul/G5 . hf]lvd lgoGq0f ;+/rgfn] shf{ hf]lvd
Joj:yfkg;+u ;DalGwt gLltx?, lgodx? tyf dfu{lgb]{zgx?nfO{ k|i6 ?kdf k|blz{t ub{5 .
%=!=@ -v_ shf{ hf]lvd Joj:yfkg
shf{ hf]lvdx? a}+ssf] pRr hf]lvdx? dWodf kb{5 h'g a}+såf/f pknAw u/fPsf] shf{ tyf ;fk6L ltg{ g;Sg]
;Defjgf;+u ;DalGwt x'G5 . s'g} Pp6f ;dodf a}+ssf] k"FhL tyf xflg gf]S;fgL Joj:yfsf] kof{KttfnfO{ dWogh/
/flv xflg Go"lgs/0f k|lqmofsf] cEof;nfO{ shf{ hf]lvd Joj:yfkg elgG5 . b}lgs sf/f]jf/df x'g] shf{ hf]lvd
Jo:yfkg ug{ a}+sn] ljleGg hf]lvd Go"lgs/0f k4ltx? cKfgfPsf] 5 .
shf{ hf]lvd Joj:yfkgsf] p2]Zo :jLsfo{ hf]lvd l;df leq} /x]/ shf{ k|jfx tyf sfod /flv hf]lvd Go"lgs/0f Pjd\
hf]lvd ;dfof]lht k|ltkmn b/sf] clwstdtf xfl;n ug]{ xf] . . xflg x'g ;Sg] ;+efjgfsf] nuftf/ dfkg Pjd ;+Effljt
hf]lvdx?sf] klxrfg tyf Go"lgs/0f ;dfj]z ePsf] a}+ssf] shf{ hf]lvd Joj:yfkg cjwf/0ffsf] kfngfsf] nflu
a+}sn] cfˆg} shf{ gLlt tyf shf{ ;DalGw gLltx? agfPsf] 5 . shf{ hf]lvd Joj:yfkg ug{ / sd ug{ a}+sn] pRr
>]0fLsf] ;Dklt wf/0f tyf sfod ug]{ cEof; ub}{ cfPsf] 5 . a}+ssf] shf{ gLltn] hf]lvd Joj:yfkg k|lqmofx?nfO{
lj:t[t ?kdf ;Daf]wg u/]sf] 5 . a}+sn] ljleGg sd{rf/Lx?nfO{ ljz]if1tf / hf]lvd cf+sng Ifdtfsf] cfwf/df
ljlEfGg l;df;Dd shf{ l:js[t ug]{ clwsf/ lbPsf] 5 . a}+sn] x/]s shf{ k|:tfjsf] d"NofÍg kZrft\ shf{ k|bfg ug]{
jf gug]{ lg0f{o ub{5 . lglZrt l;dfeGbf al9sf] shf{ k|:tfjnfO{ shf{ hf]lvd Joj:yfkg ljefun] ;ldIff ug]{ ub{5
h;n] shf{ k|jfx k|lqmofdf :jtGq lgoGq0f s]Gb|sf] e"ldsf lgjf{x ub{5 . ;fy} o; ljefun] Joj;fo;+u ;DalGwt
cGtlg{lxt shf{ hf]lvdnfO{ ;]lˆ6 dflh{g, yk lwtf] tyf yf]/} shf{ k|jfx h:tf tl/sfx? ckgfP/ kof{Kttfsf ;fy
;Daf]wg u/]sf] kSsf ub{5 .
a}+sn] shf{ ;DalGw ;+rfng k|0ffnLnfO{ cEfm ;an agfpg ljleGg k|f]8S6 k]k/, dfu{lgb]{lzsf tyf k|lqmofx?
ckgfPsf] 5 .
hfFr tyf ;Gt'ng k4tL adf]lhd k|To]s shf{df slDtdf bf]xf]/f] :jLs[lt x'g' kg]{ k|ls|of a}+sn] ckgfPsf] 5 . s'g} klg
Ps Joj;flos If]q cyjf Psn C0fLdf kf]6{kmf]lnof] Psfu|tf hf]lvd gxf];\ elg ;'lglZrt ug{ a+}sn] lgoldt ?kdf
106
shf{ kf]6{kmf]lnof]sf] lgu/fgL ub{5 . o;/L g} a}+sn] lgolGqt nufgL gLlt / kof{Kt ;|f]t dfkm{t nufgL lg0f{ox?nfO{
klg lgoGq0f ub{5 .
lwtf] ;DalGw sfuhftx? tof/ kfg{ tyf /]vb]v ug{ a}+sn] 5'§} Central Credit Administration and Control
Department (CCAC) ljefu :yfkgf u/]sf] 5 . :jLs[t x'+bfsf zt{x? adf]lhd ;'/lIft /x] g/x]sf] ?h' ug]{ u/L] Four
Eyes Concept sf] :j?kdf :yfkgf ul/Psf] xf] . o; ljefun] shf{ k|jfx kZrft\ post relationship sf] d"NofÍg
ul/ k|jflxt shf{ ;'/lIft eP jf gePsf] ;'lglZrt ub{5 .
%=!=@ -u_ shf{ gf]S;fgL cf+sng tyf shf{ hf]lvd Go"lgs/0f
a}+sn] gf]S;fg shf{x?sf] ;dod} plrt shf{ gf]S;fgL Joj:yf l;h{gf ug]{ u/]sf] 5 .
shf{ gf]S;fgL cf+sng k4tL

s_ kl/iff]lwt nfut (amortized cost) df dfkg ul/Psf ljQLo ;DklQx?df x'g] gf]S;fgL
z'?df a}+sn] JolQmut ?kdf dxTjk"0f{ ljQLo ;DklQx?df gf]S;fgLsf] objective evidence /x] g/x]sf] cf+sng ub{5 .
olb s'g} shf{nfO{ l8kmN6 egL jlu{s/0f ul/Psf] 5 jf a}+sn] kfs]sf] ;f+jf jf Jofh /sd k"0f{ ?kdf jf k|f/lDes
zt{x? cg'?k c;'nL ug{ g;Sg] ePdf tL shf{x?df gf]S;fgLsf] cf+sng ul/G5 . olb pQm shf{ lwtf]4f/f ;'/lIft
ePsf] v08df To:tf shf{df x'g ;Sg] gf]S;fgLsf] cf+sng ubf{ ;'/If0fdf /flvPsf] lwtf]sf] jt{dfg net realisable
d"NonfO{ klg dWogh/ /flvG5 . lwtf]sf] net present d"No shf{sf] /sd eGbf kof{Kt ePsf] v08df gf]S;fgLsf] u0fgf
ul/b}g .
gf]S;fgLsf] objective evidence lgwf{/0f gePsf JolQmut ljQLo ;DklQx?nfO{ Ps} k|sf/sf shf{ hf]lvd
ljz]iftfx? h:t} lwtf]sf] lsl;d, ltg{ afFls cj:yf jf cGo pko'Qm tTjsf cfwf/df ljleGg ljQLo ;DklQsf] ;d"xdf
ljefhg ul/G5 . ljQLo ;DklQx?sf] cfwf/df ljleGg ;d"xx?df ljefhg u/L ;fd"lxs gf]S;fgL cf+sng ul/G5 . t/
olb s'g} ;DklQdf JolQmut gf]S;fgL Joj:yf ul/Psf] 5 eg] tL ;DklQnfO{ ;fd'lxs gf]S;fgL cf+sng ubf{ ;dfj]z
ul/b}g .
b]xfosf b'O{ cj:yfdf ;fd'lxs gf]S;fgL cf+sng ul/G5 M
• xflg e};s]sf] t/ JolQmut ?kdf xflg klxrfg gePsf] shf{x?
• JolQmut ?kdf dxTjk"0f{ gdflgPsf Ps} k|sf/sf shf{ tyf ;fk6Lx?sf] cfwf/df ljleGg ;d"xx?df
ljeflht shf{x?
xflg eO{;s]sf] t/ JolQmut ?kdf xflg klxrfg gePsf]
JolQmut xflg klxrfg gePsf shf{ tyf ;fk6Lx?nfO{ shf{ hf]lvd ljz]iftfsf] cfwf/df ljleGg ;d"xx?df ljefhg
u/L cg'dflgt ;fd'lxs gf]S;fgL cf+sng ul/G5 . l/kf]{l6Ë ldlt eGbf cufl8 gf]S;fgL e};s]sf] t/ JolQmut ?kdf
klxrfg gePsf] gf]S;fgLnfO{ ;d]t o; tl/sfn] cf+sng u/]sf] gf]S;fgL Joj:yfn] ;dfj]z ub{5 .
clxn] xflg e};s]sf] t/ JolQmut ?kdf klxrfg gePsf] gf]S;fgL eljiodf JolQmut ?kdf klxrfg ePsf] v08df
tL shf{x?sf] xsdf ;fd'lxs gf]S;fgL cf+sng gul/ JolQmut gf]S;fgL cf+sng ul/g]5 .
;fd'lxs gf]S;fgL Joj:yfsf] cf+sng ubf{ b]xfosf a'Fbfx?df Wofg lbOG5 M
• ;dfg shf{ hf]lvd ePsf] kf]6{kmf]lnof]df ljutdf ePsf] gf]S;fgL
• jt{dfg cfly{s l:ylt x]bf{ ljutdf ePsf] gf]S;fgLeGbf l/kf]{l6Ë ldltdf cf+sng ul/g] gf]S;fgL Joj:yfsf]
/sd sd jf al9 x'g ;Sg] Joj:yfkgsf] cg'ejsf] cfwf/df ul/Psf] lg0f{o
Ps} k|sf/sf shf{ tyf ;fk6Lx?sf] cfwf/df ljleGg ;d'xx?df ljeflht shf{x?
Ps} k|sf/sf shf{ tyf ;fk6Lx?sf] cfwf/df ljleGg ;d'xx?df ljeflht shf{x?df x'g ;Sg] gf]S;fgL cf+sng ug{
;f+lVosL -statistical_ ljlwx?sf] k|of]u ul/G5 . shf{ ckn]vg ePdf tL shf{x?nfO{ ;d'xaf6 x6fO{ JolQmut ?kdf
gf]S;fgL dfkg ul/G5 .
107
a}+sn] b]xfosf] ljlwdfkm{t ;fd'lxs xflg Joj:yf cf+sng ub{5 M
Ps} k|sf/sf shf{ tyf ;fk6Lx?sf] cfwf/df ljleGg ;d'xx?df ljefhg u/] kZrft\ ;fd'lxs gf]S;fgLsf] dfkg
Net flow rate method af6 ul/G5 . o; k4tLdf a}+sn] shf{ tyf ;fk6Lx?nfO{ ljleGg ;d"xx?df u/]sf] juL{s/0f,
To;df cfPsf] kl/jt{g / k|ltj]bg cjlw;Dddf klxrfg ePsf 36gfx?sf] cfwf/df eljiodf a}+snfO{ x'g ;Sg] shf{
gf]S;fgL /sdsf] cf+sng ul/G5 .
o; k4tLdf efsf gf3]sf] cjlwsf] cfwf/df shf{ tyf ;fk6Lx?nfO{ ljleGg ;d"xx?df ljefhg ul/ ;f+lVosL
ljZn]if0f ul/ ljleGg ;d"xx?df ljefhg ul/Psf C0f tyf ;fk6Lx?sf] :t/ emg{ ;Sg] / cGttM c;'nL x'g g;Sg]
;Defjgfsf] cf+sng ul/G5 .
xfnsf] cfly{s kl/l:ylt tyf kf]6{kmf]lnof] hf]lvdsf sf/sx?nfO{ ;d]t Wofgdf /flv gf]S:ffgL Joj:yf /sdsf]
cf+sng ul/G5 . cfly{s kl/l:ylt tyf kf]6{kmf]lnof] hf]lvdsf sf/sx?df b]xfosf sf/sx? ;d]t kb{5g\ M
 jt{dfg shf{ kf]6{kmf]lnof] j[l4 tyf k|f]8S6 ;ld>0f
 a]/f]huf/L b/
 s'n u|fx:y pTkfbgdf ePsf] j[l4
 d'›f:kmLlt
 Aofh b/
 ;/sf/L gLlt tyf lgoddf kl/jt{g
 ;Dkltsf] d"No
 e'QmfgLsf] cj:yf
shf{ tyf ;fkl6df ul/g] gf]S;fgL Joj:yf lgDg b'O{ dWo h'g clws x'G5 ;f]xL g} Joj:yf ul/G5 M
-s_ dfly a'Fbf g+= %=!=@-u_ df gf]S;fgL cf+sng ljwL cg';f/ u0fgf ul/Psf] gf]S;fgL Joj:yf
-v_ g]kfn /fi6« a}+s4f/f hf/L Plss[t lgb]{zg g+= @ cg';f/ u0fgf ul/Psf] shf{ gf]S;fgL Joj:yf
a'Fbf g+= %=!=@-u_ gf]S;fgL cf+sng ljwL cg';f/ gf]S;fgLsf] u0fgf M
-s_ ;'?df a}+ssf] s'n shf{ tyf ;fk6Lsf] @%Ü cf]u6]sf 7"nf C0fLx?nfO{ k|bfg u/]sf] shf{nfO{ 5gf}6 u/L tL
shf{nfO{ x/]s cfly{s jif{sf] cGTodf JolQmut gf]S;fgLsf] nflu k/LIf0f ul/G5 .
-v_ a'Fbf g+= -s_ df 5gf}6 ul/Psf shf{ tyf ;fk6Lx?nfO{ tn lbPsf dfkb08 cg';f/ JolQmut gf]S;fgLsf] nflu
k/LIf0f ul/G5 M
• C0fLsf] gub k|jfxdf cfPsf] ;d:of yfxf ePdf
• ;Demf}tf cg';f/ ltg'{ kg]{ ;fjf jf Jofh efsf gf3]df
• C0f ;xdlt / zt{sf] pNn+3g u/]df
• C0fL 6f6 kN6g ;Sg] ;Defjgf jf cfly{s k'g;{/+rgf ug'{ kg]{ b]lvPdf
• jfXo qm]l86 /]l6Ë Ph]G;Ln] C0fLsf] qm]l86 /]l6Ë pNn]vlgo tl/sfn] 36]sf] kfOPdf
• a}+ssf] C0fL;Fusf] Plss[t PS;kf]h/
• u|fxssf] Joj;flos df]8nsf] Jojxfl/stf / u|fxssf] cfly{s ;d:of xn ug]{ tyf ;dod} C0f ltg{ ;Sg]
Ifdtf .
• ck]lIft cfDbfgL / c;'nLsf] /sd / ;do
• C0fLn] a}+ssf] shf{ tyf ;fk6L ltg'{ cufl8 c? C0fbftfsf] C0f ltg]{ ul/ u/]sf] k|ltj4tf jf Pari-pasu / c?
C0fbftfn] pQm C0fLnfO{ nuftf/ ;xfotf ug]{ ;Defjgf
• lwtf] hdfgtsf] ljZjgLo d"No / a}+sn] lwtf] cfˆgf] k|e'Tjdf Nofpg ;Sg] ;Defjgf
-u_ a'Fbf g+= -v_ cg';f/ gf]S;fgL k/LIf0f ubf{ cf=j=@)&^÷&& / cf=j=@)&&÷&* df s'g} shf{ tyf ;fk6Ldf
JolQmut gf]S;fgL klxrfg gePsf] .
-3_ JolQmut gf]S;fgL klxrfg gePsf shf{ tyf ;fk6Lx?nfO{ Ps} k|sf/sf shf{ tyf ;fk6Lx?sf] cfwf/df
ljleGg ;d"xx? h:t} 3/ shf{, cfjlBs shf{, rfn'k"+lh shf{, cflbdf ljefhg u/L ;fd'lxs gf]S;fgL cf+sng
ul/G5 .
108
-ª_ ;fd'lxs gf]S;fgLsf] dfkg Net flow rate method af6 ul/G5 . o; k4tLdf a}+sn] shf{ tyf ;fk6Lx?nfO{
ljleGg ;d"xx?df u/]sf] juL{s/0f, To;df cfPsf] kl/jt{g / k|ltj]bg cjlw ;Dddf klxrfg ePsf
36gfx?sf] cfwf/df eljiodf a}+snfO{ x'g ;Sg] shf{ gf]S;fgL /sdsf] cf+sng ul/G5 .
-Rf_ dfly aF'bf -ª_ df pNn]v u/] cg';f/ u0fgf u/]sf] ;fd'lxs gf]S;fgLsf] /sd b]xfo adf]lhd 5 M
/sd ?=
ljj/0f cf=j= @)&^÷&& cf=j= @)&&÷&*
NAS 39 sf] cg'5]b ^# cg';f/ s'n ;fd'lxs hf]lvd Joj:yf @,@)),#)$,*^(.– *%%,(&@,(@#.–
shf{ tyf lng'kg]{ /sdsf] ckn]vg
shf{ c;'nL gx'g] cj:yf b]lvPdf shf{nfO{ cf+lzs jf k"0f{ ?kdf ckn]vg ul/G5 . t/ ;'/lIft C0fsf] xsdf ;'/If0fdf
/flvPsf] ;DklQsf] lnnfdL las|L kl5 dfq ckn]vg ul/G5 . t/ olb ;'/If0fdf /flvPsf] ;DklQsf] d"No lgwf{/0f ePdf
/ yk c;'nL gx'g] b]lvPdf cl3 g} ckn]vg ug{ ;lsG5 . cf=j= @)&&÷&* df a}+sn] ? 24,679 (Jofh ;d]t) sf]]
shf{ ckn]vg u/]sf] 5 . ckn]vg ul/Psf C0fLx?sf] ljj/0f b]xfo adf]lhd /x]sf] 5 M
qm=;= C0fLsf] gfd /sd -?_ C0fLsf] afa'sf] gfd C0fLsf] afh]sf] gfd
1 d}of 7s'/L 4,113 /fd axfb'/ 7s'/L s'a]/ 7s'/L
2 O{Gb| zfxL blh{ 4,113 /fd axfb'/ bhL{ bdfO{ axfb'/ bhL{ bdfO
3 ;+lutf 7s'/L 4,113 /fd axfb'/ 7s'/L s'a]/ 7s'/L
4 clgtf zfxL 4,113 /fd axfb'/ 7s'/L s'a]/ 7s'/L
5 ;'/h zfxL 4,113 /fh]Gb| zfxL s]z/ axfb'/ zfxL
6 /fh]Gb| zfxL 4,113 s]z/ axfb'/ zfxL k[YjL Wjh zfxL
hDdf 24,679
lwtf] Joj:yfkg
a}+sn] ljQLo ;Dkltsf] hf]lvd Go"lgs/0f ug{ ;s] ;Dd lwtf]sf] k|of]u ub{5 . gub, lwtf]kq, -k|lttkq_ hdfgt,
crn ;DklQ, k|fKtL, :6s / cGo u}/ ljQLo ;DklQ h:tf ljleGg lwtf]sf k|sf/x? x'G5g\ . ;fwf/0ftof lwtf]sf]
plrt d"Nosf] cf+sng slDtdf shf{ k|bfg ubf{sf] avt g]kfn /fi6« a}+ssf] dfu{lgb]{lzsfsf] cfwf/df ul/G5 . crn
;DklQ h:tf u}/ ljQLo lwtf]sf] d"Nof+sg ubf{ :jtGq d"Nof+sgstf{ / n]vfk/LIf0f ePsf] ljQLo ljj/0f h:tf t];|f]
kIfsf] ljj/0fsf] cfwf/df ul/G5 .
CRM cGtu{t k|fKt shf{ hf]lvd Go"gLs/0f
cfiff9 d;fGt @)&* df k|of]u ePsf ljleGg of]Uo shf{ hf]lvd Go"gLs/0fsf k|sf/ / tL CRMs cg';f/ lnOPsf]
kmfObf tn lbOPsf] 5 M
ljj/0f of]Uo CRM -?= xhf/df_
a}+sdf lgIf]k 2,616,470
v_ cGo lj:t[t cfDbfgLdfkm{t plrt d"Nodf dfkg ul/Psf] ljQLo ;DklQsf] gf]S;fgL
cGo lj:t[t cfDbfgLdfkm{t plrt d"Nodf dfkg ul/Psf] ljQLo ;DklQsf] nflu a}+sn] x/]s l/kf]{l6Ë ldltdf xflg
gf]S;fgL eP jf gePsf] objective evidence cf+sng ub{5 .
a}+sn] h;/L kl/iff]lwt d"Nodf dfkg ul/Psf] ljQLo ;DklQsf] xflg gf]S;fgL] cf+sng ub{5, To;/L g} debt
pks/0fx?sf] xsdf JolQmut ?kdf xflg gf]S;fgL] cf+sng ub{5 . o4lk gf]S;fgLsf] s"n /sd eg] kl/iff]lwt d"No
/ jt{dfg plrt d"Nosf] km/s /sddf gfkmf jf gf]S;fg lx;fadf klxn] ;dfj]z ul/;s]sf] gf]S;fgL Joj:yf 36fP/
lgsflnG5 . eljiodf x'g] Jofh cfDbfgL xflg gf]S;fgL 36fO;s]kl5sf] ljQLo ;DklQsf] d"Nodf cfwfl/t x'G5 / Jofh
cfh{gsf] nflu ToxL b/sf] k|of]u ul/G5 h'g b/n] xflg gf]S;fgL /sd cf+sng ul/Psf] x'G5 . olb eljiodf debt
pks/0fx?sf] plrt d"No a9]df / To:tf] j[l4sf] sf/0f xflg gf]S;fgL Joj:yf ul/;s]kl5 credit event ePsf] 7x/
ePdf xflg gf]S;fgL Joj:yfnfO{ gfkmf jf gf]S;fg lx;fadfkmt{ l/e;{ ul/G5 .
109
cGo lj:t[t cfDbfgLdfkm{t plrt d"Nodf juL{s/0f ul/Psf] OlSj6L pks/0fx?sf] xsdf xflgsf] cfwf/e"t k|df0fsf]
?kdf k/n d"NoeGbf plrt d"No w]/}n] jf lb3{sfnLg ?kn] 36]sf] l:yltnfO{ ;d]t lnOG5 . olb xflg ePsf] k|df0f
e]6]df k/n d"No / jt{dfg plrt d"Nosf] km/s /sddf gfkmf jf gf]S;fg lx;fadf klxn] ;dfj]z ul/;s]sf] gf]S;fgL
Joj:yf 36fP/ cfPsf] s'n gf]S;fgnfO{ OlSj6Laf6 x6fO gfkmf jf gf]S;fg lx;fadf b]vfOG5 . t/ olb eljiodf
cGo lj:t[t cfDbfgLdfkm{t plrt d"Nodf juL{s/0f ul/Psf] impaired OlSj6L pks/0fx?sf] plrt d"No a9]df
a9]sf] /sdnfO{ cGo lj:t[t cfDbfgLsf] ljj/0fdf ;dfj]z ul/G5 . cGo lj:t[t cfDbfgLdfkm{t plrt d"Nodf juL{s/0f
ul/Psf] OlSj6L pks/0fx? uncollectible x'g] lglZrt ePdf a}+sn] tL ;Dkltx? ckn]vg ub{5 .
%=!=# -s_ t/ntf hf]lvd
t/ntf hf]lvd eGgfn] c:jLsfo{ d"No cyjf gf]S;fgL gJof]xf]/L eg]sf] ;dodf cfˆgf] bfloTj k"/f ug{ g;Sgfn]
jf ;DklQ j[¢L ug{ g;Sgfsf] sf/0fn]] a}+snfO{ x'g ;Sg] gf]S;fgL]sf] ;DefjgfnfO{ hgfpb5 . t/ntf eg]sf] cfˆgf]]
;DklQnfO{ ;do /xb} bfloTj k"/f ug{ ;Sg] lx;fan] gub tyf gub ;dfgdf pko'Qm d"Nodf kl/jt{t ug{ ;Sg]
Ifdtf xf] . t/ntf hf]lvdnfO{ a}+ssf] Ps d'Vo hf]lvdsf] ?kdf lnOG5 . a}+ssf] t/n ;DklQn] bfloTjsf] /sd k"lt{
ug{ g;s]sf] v08df t/ntf hf]lvd pTkGg x'G5 / To:tf] kl/l:yltdf a}+sn] ahf/af6 cfjZos t/ntfsf] k"lt{ ub{5 .
t/ntf hf]lvdnfO{ M
• Maturity ladder analysis sf] k|of]u u/L dfkg ul/G5 .
• a}+ssf] t/ntf hf]lvd Joj:yf ;+/rgf cg';f/ lgu/fgL ul/G5 / ;DklQ tyf bfloTj Joj:yfkg ;ldltåf/f
k'glg{/LIf0f ul/G5 .
• ahf/df lgodLt ?kn] rln cfPsf] ahf/ cEof; cg';f/ gePsf] v08df s'g} ;DalGwt kIf jf g]kfn
/fi6« a}+ssf] e/ gkl/ Psn ?kdf Joj:yfkg ul/G5 .
%=!=# -v_ t/ntf hf]lvd Joj:yfkg
a}+ssf] ;+rfns ;ldltn] a}+s;+u cfjZos t/ntf hf]lvd Joj:yfkg ;+/rgf ePsf] / a}+s clgoldt t/ntf
kl/l:yltx?sf] ;fdgf ug{ ;Ifd /x]sf ;'lglZrttf ub{5 . To;} u/L a}+sn] t/ntf gLlt / Contingency sf]if of]hgf
tof/ kf/]sf] 5 h;nfO{ jl/i7 Joj:yfkgsf] l;kmfl/;df ;+rfns ;ldltn] :jLs[t u/]sf] 5 . a}+sn] t/ntf cj:yf
lgwf{/0f ug{ flow measures sf] k|of]u ug'{sf ;fy} maturity ladder analysis sf] klg k|of]u ub{5 h;n] Ps ;do
cjlw leq a}+ssf] inflow / outflow to u/L net defict jf Surplus (GAP) sf] cg'dfg ub{5 . Maturity ladder sf]
pkof]u u/L gub cGt k|jfx (inflow) / gub Jofo k|jfx (outflow) sf] b}lgs ?kdf cyjf tf]lsPsf] ;dodf g]kfn
/fi6« a}+såf/f hfl/t Plss[t lgb]{lzsfsf] (lgb]{lzsf–%) cGtu{t NRB Ni. Fa. No 5.1 cg';f/ t'ngf ul/G5 .
a}+ssf] t/ntf d"NofÍg, dfkg / Joj:yfkg 6]«h/L ljefun] ub{5 / ljefun] g]kfn /fi6« a}+sn] tf]s]sf] CRR, SLR
/ Credit to Deposit Ratio / Liquidity Ratio h:tf cg'kftx? a}+sn] kfngf u/]sf] ;'lglZrt ub{5 . o;sf ;fy}
t/ntf hf]lvd Joj:yfkgsf] lglDt ljefun] lgwf{l/t ;LdfeGbf dfly /lx nufgL sfod ub{5 .
%=!=$ -s_ ahf/ hf]lvd
Afhf/ hf]lvd eGgfn] ahf/ d"Nodf x'g] k|lts'n ultljlwn] ubf{ a}+ssf] jf;nft leq / jflx/sf] l:yltdf gf]S;fg x'g
;Sg] hf]lvd xf] . ahf/ hf]lvdsf d'Vo tTjx? b]xfo adf]lhd x'G5g\ M
• Jofhb/ ;DalGw pks/0fx? ;DaGwL hf]lvd
• ljb]zL ljlgdo -;'gsf] d"No ;d]t_ df kl/jt{g ;DaGwL hf]lvd
• OlSj6L tyf sdf]l8l6df nufgL ;DaGwL hf]lvd
• ahf/ sf/f]jf/df Psfu|tf tyf ;x;DaGw tTjx?sf] hf]lvd
%=!=$ -v_ ahf/ hf]lvd Joj:yfkg
a}+ssf] ;+rfns ;ldltn] ahf/ hf]lvd gLlt tyf 9fFrfnfO{ :jLs[t ub{5 . ahf/ tyf t/ntf hf]lvd lgl/If0f /
Joj:yfkgsf] lgldQ a}+sn] ;DklQ tyf bfloTj Joj:yfkg ;ldlt (ALCO) u7g u/]sf] 5 h;n] lgoldt ?kdf a}7s
al; a}+ssf] ;DklQ tyf bfloTjsf] l:ylt, k|f]kmfOn, ljb]zL d'b|fx?df ljlgdo b/sf kl/jt{gn] pTkGg x'g] hf]lvdx?sf]
110
lgu/fgL, GAP analysis sf] ;ldIff tyf OlSj6L nufgL ;DalGw /0fgLltx? Afgfpg] ub{5 . ;a} ljb]zL ljlgdo
cj:yfx?sf] Joj:yfkg Treasury Front Office n] ub{5 . Front Office n] u/]sf ;Demf}tfx?sf] sfof{jGog / a}+ssf]
t/ntf l:ytLsf] lg/LIf0f Treasury Back Office n] ub{5 eg] Treasury middle office n] 6]«h/L Joj:yfkg ;DalGw
hf]lvdx?sf] lgu/fgL, dfkg tyf d"NofÍg ub{5 . plrt hfFr / lgoGq0fsf] nflu 6]«h/L ljefusf] Front Office /
Back Office sf] 5'§f5'§} l/kf]{l6Ë nfOg lgwf{/0f ul/Psf] 5 . Treasury middle office n] 6]«h/L ;DalGw ultljlwx?af6
:jtGq /lx ALCO tyf Plss[t hf]lvd Joj:yfkg ljefunfO{ l/kf]{6 ub{5 .
%=!=$ -u_ ahf/ hf]lvd cf+sng k4lt
g]kfnsf] ahf/ hf]lvdsf] y'k|} c+ux? dWo ljb]zL ljlgdo b/ kl/jt{g hf]lvd k|d'v xf] . To;}n] ljb]zL ljlgdo b/
kl/jt{g hf]lvd dfkgsf] nflu a}+sn] net open position approach sf] k|of]u ug'{sf ;fy} g]kfn /fi6« a}+sn] hf/L u/]sf]
k"FhL kof{Kttf ;+/rgf cg';f/sf]] k"FhL sfod ub{5 .
%=!=% -s_ ;+rfng hf]lvd
;+rfng hf]lvd eGgfn] ckof{Kt jf ljkmn cfGtl/s k|lqmofx?, JolQmx? / k|0ffnL cyjf afXo 36\gfx?n] lGfDTofpg
;Sg] gf]S;fgL jf a}+ssf] k|lti7fdf x'g ;Sg] xflgnfO{ hgfp+b5 . ;+rfng hf]lvd a}+ssf] ;a} ultljlwx?df cGtlg{lxt
x'G5 .
%=!=% -v_ ;+rfng hf]lvd Joj:yfkg
;+rfng hf]lvdsf] lg/LIf0fsf] lgldQ a}+sn] ljleGg a}lsË sfo{x?sf] nflu Standard Operating Procedures tof/ kf/]sf]
5 h'g Joj;flos ;Gbe{nfO{ dWogh/ /flv ;do ;dodf ;dLIff / kl/dfh{g ul/G5 .
a}+sn] ;a} ;+rfng ;DalGwt lqmofsnfkx?df bf]xf]/f] lgoGq0f k|0ffnL ckgfPsf] 5 h;df x/]s ljQLo / u}/ ljQLo
sf/f]af/nfO{ sf/f]af/stf{ eGbf dflyNnf] txsf] JolQmn] :jLs[t ub{5 . hf]lvd lgl/If0f k|0ffnLsf] kof{Kttf d"NofÍg
ug{sf nflu lgoldt a}7s a;L ;dLIff ub{5 / pQm k|0ffnLdf cfjZostf cg';f/ kl/jt{g ub{5 . ljQ ljefusf]
lgu/fgLdf /lx ;a} Nostro / Agency vftf, cGt/–zfvf / cGt/ ljefu lx;fasf] b}lgs ?kdf lx;fa ldnfg ug{sf
nflu :jtGq lx;fa ldnfg OsfO{ u7g u/]sf] 5 . o;sf ;fy} a}+sn] :jtGq cfGtl/s n]vfk/LIf0f ljefu :yfkgf
u/]sf] 5 h;n] a}+ssf] n]vfk/LIf0f ;ldltnfO{ l/kf]6{ ub{5 . To;} u/L Joj;flos k|lqmof / ljQLo cj:yf ;dLIff
ug{ n]vfk/LIf0f ;ldltsf] ;do ;dodf a}7s a:b5 . a}+ssf] hf]lvd Joj:yfkg 9fFrf adf]lhd zfvfx?sf] ;+rfng
hf]lvd Joj:yfkg / lg/LIf0f cem ;an ?kn] ug{ a}+sn] 5'§} ;+rfng hf]lvd Joj:yfkg ljefu / cg'kfng ljefu
:yfkgf u/]sf] 5 .
%=!=% -u_ ;+rfng hf]lvd cf+sng k4lt
g]kfn /fi6« a}+sn] hf/L u/]sf] kF"hL kof{Kttf ;+/rgf Capital Adequacy Framework cGtu{t ePsf] Basic
Indicator approach k|of]u u/L a}+sn] ;+rfng hf]lvdsf] cf+sng ub{5 . Basic Indicator Approach cg';f/
;du| ?kdf ;+rfng hf]lvd to ug{ Operational risk capital charge nfO{ !!% n] efu ul/G5 . ;+rfng
hf]lvd cf+sng ug{ a}+sn] ljutdf 36]sf k|0ffnL ljkmntf, k|0ffnL ljkmntfsf sf/0f ePsf] 3f6f tyf cGo aflx/L
sf/sx?sf] dWogh/ /fVb5 . a}+sn] r/0fj4 ?kdf hf]lvd Joj:yfkg k|lqmof k|of]u u/L ;+rfng hf]lvdsf] lgu/fgL,
dfkg, d"NofÍg tyf eljiodf x'g ;Sg] hf]lvdnfO{ Go"lgs/0f ub{5 .
%=!=^ ljQLo ;DklQ tyf bfloTjsf] plrt d"No
ljQLo ;DklQ tyf bfloTjsf] plrt d"Nosf] dfkg ug{ ;f] d"No emNsfpg] pko'Qm ahf/sf] 5gf}6sf] nflu lgDg
adf]lhdsf] k|fyldstfsf] qmd ckgfOPsf] x'G5M
>]0fL !
o; >]0fLdf ahf/ d"Nosf] lgwf{/0f ;f] ;DklQ÷bfloTj jf p:t} ;DklQ÷bfloTjsf] :jtGq / ;lqmo ?kdf vl/b laqmL
x'g] ahf/df rng rNtLdf /x]sf] d"NonfO{ s'g} ;dfof]hg ljgf g} ul/G5 . Jofkfl/s nufgL / cGo lj:t[t cfDbfgL
dfk{mt plrt d"Nodf d"NofÍg ul/Psf ljQLo ;DklQx?nfO{ >]0fL ! df jlu{s/0f ul/Psf] 5 .
>]0fL @
o; >]0fLdf ahf/ d"Nosf] lgwf{/0f ;f] lgwf{/0f ug{ k|ToIf jf ck|ToIf ?kdf pknAw x'g] pko'Qm tYofÍsf cfwf/df
ug]{ ul/Psf] x'G5 .
111
>]0fL #
ahf/ d"No >]0fL @ cg';f/ klg lgwf{/0f ug{ g;lsPdf ;f] sf] lgwf{/0f d"NofÍgsf ljleGg k4lt ckgfP/ ul/G5 /
;f] dWo a9L plrt / pko'Qm d"NofÍg k4ltaf6 cfPsf] d"NonfO{ ahf/ d"Nosf] ?kdf lng] ul/G5 .
%=@ k"FhL Joj:yfkg
s_ u'0ffTds k|sl6s/0f
Joj;fosf] ljsf; / lgodgsf/L k"FhL cfjZostf k'tL{nfO{ ;dy{g ug]{ ;'b[9 k"FhLsf] cfwf/ sfod ug]{ a}+ssf] rfxgf
cg'?k k"FhL Joj:yfkg k4ltsf] ljsf; ul/Psf] 5 .
a}+s;Fu x]/s ;dodf kof{Kt k"FhL pknAw xf];\ eGg] ;'lglZrt ug{ k"FhL of]hgf / Joj:yfkg cToGt cfjZos 5 . a}+sn]
k|lts'n cfly{s jftfj/0fnfO{ Wofgdf /fvL w]/} k|sf/sf] kl/l:yltx? / To;n] lgDTofpg ;Sg] c;/x?nfO{ ;dfj]z
u/]/ k"FhL Joj:yfkg of]hgf tof/ kf/]sf] 5 .
k|efjsf/L k"FhL Joj:yfkg of]hgfsf] dxTjk"0f{ tTjx?M
• g]kfn /fi6« a}+s adf]lhd Go"gtd k"FhL cfjZostf
• Joj;fo a[l4sf] ;Defjgf tyf hf]lvd
• nfef++z gLlt
• k"FhL ;+sngsf ;Defljt pks/0fx? -OlSj6L, C0fkq, cflb_
• ljleGg tgfj kl/l:yltx?
• ;Dkltsf] laqmL
• pRr Joj:yfkgn] cfjZos 7fg]sf cGo tTjx?
a}+sn] hf/L u/]sf k"FhL pks/0fx?sf] d'Vo ljz]iftf tyf zt{x?
a}+sn] C0fkq hf/L u/]/ ?= *,!^@,%%(,)))÷– n] k"FhL a9fPsf] 5 . a}+sn] hf/L u/]sf C0fkqx?sf] d'Vo ljz]iftf
tyf zt{x? lgDg adf]lhd 5g\ M
C0fkqsf] gfd /sd -?=_ Jofh b/ -Ü_ hf/L ldlt e'QmfgL ldlt
P;=la=Pn C0fkq @)&*
%)),))),)))÷– &=%) @)&!÷!)÷)( @)&*÷!)÷)*
-?= !))) sf] b/n]_
P;=la=Pn C0fkq @)*@
@,!^@,%%(,)))÷– !)=%) @)&%÷)(÷@( @)*@÷)(÷@*
-?= !))) sf] b/n]_
P;=la=Pn C0fkq @)*#
@,%)),))),)))÷– !)=@% @)&^÷)%÷@^ @)*#÷)%÷@%
-?= !))) sf] b/n]_
P;=la=Pn C0fkq @)*$
#,))),))),)))÷– *=%) @)&&÷)^÷@& @)*$÷)^÷@^
-?= !))) sf] b/n]_
hDdf *,!^@,%%(,)))÷–
cf=j= @)&&÷&* df a}+sn] ? # ca{ a/fa/sf] gofF C0fkq hf/L u/]sf] 5 . ;f] C0fkq hf/L ubf{ s'n ?= %,(%(,)$$
vr{ nfu]sf] 5 h'g hf/L ul/Psf] C0fkq /sdsf] )=@) k|ltzt /x]sf] 5 .
cGo zt{x?M
!= C0fkqsf] Dofb ;s]sf] ;dodf C0fkqsf] km]; Eofn'df /sd lkmtf{ ul/Gf]5 .
@= cw{ jflif{s ?kdf Jofh e'QmfgL ul/Gf]5 .
112
-v_ kl/df0ffTds ljj/0f
!= k"FhL ;+/rgf tyf k"FhL kof{Kttf
• k|fylds k"FhL / o;sf k'/sx?

qm=;= ljj/0f /sd (?= xhf/df)
(CET 1+ AT 1)
k|fylds k"FhL 16,725,924
Common Equity Tier 1 (CET 1) 16,725,924
! z]o/ r'Qmf k"FhL 10,962,299
@ OlSj6L z]o/ lk|ldod -
# k|:tfljt af]g; OlSj6L z]o/ -
$ j}wflgs ;fwf/0f hu]8f sf]if 3,191,649
% ;+lrt d'gfkmf 1,808,629
^ rfn' cf=j= sf] gfkmf÷-gf]S;fg_ -
& k"FhL ;dfof]hg sf]if 19,428
* k"FhL lkmtf{ hu]8f sf]if 1,220,853
( 36fpg] M cd"t{ ;DklQ 81,501
!) 36fpg] M ljQLo :jfy{ /x]sf ;+:yfx?sf] OlSj6Ldf nufgL 395,432
!! 36fpg] M cGo s6f}tLx? -
cltl/Qm Tier-1 (AT1) -
• k'/s k"FhL
qm=;= ljj/0f /sd (?= xhf/df)
! So'Do'n]l6e jf lkmtf{ x'g] cu|flwsf/ z]o/ -
@ ;'/If0f g/flvPsf] ;xfos cfjlws C0f 7,230,047
# xfOla|8 k"FhL pk/s0fx? -
$ c;n shf{ gf]S;fgL Joj:yf 2,233,972
% nufgL ;dfof]hg sf]if -
^ ;DklQ k'gd{"NofÍg sf]if -
& ;6xL ;lds/0f sf]if 31,126
* cGo hu]8fx? -
hDdf k'/s k"FhL 9,495,145
• ;'/If0f g/flvPsf] ;xfos cfjlws C0f

!= a}+sn] ?= %) s/f]8sf] P;=la=Pn C0fkq @)&* hf/L u/]sf] 5 h;sf] km]; Eofn' ?= !))) /x]sf] 5 . P;=la=Pn
C0fkq @)&* sf] d'Vo ljz]iftfx? lgDg lnlvt 5g\ M
 ;do cjlw – & jif{
 Jofh b/ – &=%) k|ltzt k|lt jif{
 Jofh e'QmfgL – cw{ jflif{s ?kn]
 Liquidation ePdf bfjL – Depositor kl5
 C0fkq r'Qmf ug{ C0fkq e'QmfgL sf]ifsf] Joj:yf ul/Psf]
 C0fkqnfO{ cGo a}+s tyf ljQLo ;+:yfdf w/f}6L /fVg ;lsGf]
 g]kfn :6s PS;r]Ghdf ;"rLs[t
113
@= a}+sn] ?= @=!^ ca{sf] P;=la=Pn C0fkq @)*@ hf/L u/]sf] 5 h;sf] km]; Eofn' ?= !))) /x]sf] 5 . P;=la=Pn
C0fkq @)*@ sf] d'Vo ljz]iftfx? lgDg lnlvt 5g\ M
 Jofh b/ – !)=%) k|ltzt k|lt jif{
 C0fkq r'Qmf ug{ C0fkq e'QmfgL sf]ifsf] Joj:yf ul/g]
#= a}+sn] ?= @=%) ca{sf] P;=la=Pn C0fkq @)*# hf/L u/]sf] 5 h;sf] km]; Eofn' ?= !))) /x]sf] 5 . P;=la=Pn
C0fkq @)*# sf] d'Vo ljz]iftfx? lgDg lnlvt 5g\ M
 Jofh b/ – !)=@% k|ltzt k|lt jif{
$= a}+sn] ?= # ca{sf] P;=la=Pn C0fkq @)*$ hf/L u/]sf] 5 h;sf] km]; Eofn' ?= !))) /x]sf] 5 . P;=la=Pn
C0fkq @)*$ sf] d'Vo ljz]iftfx? lgDg lnlvt 5g\ M
 Jofh b/ – *=%) k|ltzt k|lt jif{
• k"FhLaf6 s6f}tL
a}+sn] l;4fy{ OG:of]/]G; lnld6]8sf] ;fwf/0f z]o/df ?= *),$#),)))÷–, l;4fy{ Soflk6n lnld6]8sf] ;fwf/0f
z]o/df ?= %!,))),)))÷– / l/nfoG; nfOkm OG:of]/]G; lnld6]8sf] sf] ;fwf/0f z]o/df ?= @^$,))),)))÷– nufgL
u/]sf] 5 h'g k"FhL kof{Ktf lgwf{/0f ubf{ k|fylds k"FhLaf6 36fOPsf] 5 .
• s"n of]Uo (Qualifying) k"FhL
ljj/0f /sd -?= xhf/df_
Common Equity Tier-1 (CET-1) 16,725,924
cltl/Qm Tier-1 (AT1) -
k"/s k"FhL (Tier 2) 9,495,145
hDdf k"FhL sf]if 26,221,069
114
• k"FhLsf]ifsf] cg'kft
kF"hLsf]if cg'kft k|ltzt
Common Equity Tier-1 cg'kft 8.52 %
k|fylds k"FhL cg'kft – Tier 1 8.52 %
s'n k"FhLsf]if cg'kft (Tier 1 & Tier 2) 13.36 %
• k"FhL kof{Kttf lgwf{/0f ug]{ a}+ssf] cfGtl/s tl/sf

k|lts'n cfly{s jftfj/0fsf] ;fdgf ug{ a}+sn] ljleGg kl/l:yltx?;fd]n u/]/ / cy{tGq, ahf/, k|lt:kwf{, /fhgLlts
cj:yf tyf cGo aflx/L tTjx?df cfpg] kl/jt{gk|lt ;hs eO cfˆgf] k"FhL kof{Kttfsf] cf+sng ub{5 . k"FhLkof{Kttf
lgwf{/0f ubf{ lgDg tTjx? Wofgdf /flvG5 M
 g]kfn /fi6« a}+s adf]lhd Go"gtd k"FhL cfjZostf
 Jofkf/ a[l4 ;Defjgf tyf hf]lvd
 nfef++z gLlt
 k"FhL ;+sngsf ;Defljt pks/0fx? -OlSj6L, C0fkqx? h:tf_
 ljleGg tgfj kl/b[Zox?
 ;Dkltsf] laqmL
 pRr Joj:yfkgn] cfjZos 7fg]sf cGo tTjx?
@= hf]lvd efl/t ;DklQ
• shf{ hf]lvd, ahf/ hf]lvd / ;+rfng hf]lvdsf] nflu hf]lvd efl/t ;DklQ
shf{ hf]lvdsf] nflu hf]lvd efl/t ;DklQ 178,717,755
;+rfng hf]lvdsf] nflu hf]lvd efl/t ;DklQ 7,694,209
Afhf/ hf]lvdsf] nflu hf]lvd efl/t ;DklQ 2,371,706
lkNn/–II cGtu{tsf] ;dfof]hg

hf]8 M ^=$-s_-&_ cg';f/ ;DklQ bfloTj Joj:yfkg ;Gtf]ifhgs g/x]sf]
1,820,792
sf/0f v'b Jofh cfDbfgLsf] #Ü ahf/ hf]lvddf ;dfof]hg
hf]8 M ^=$-s_-(_ cg';f/ ;du| hf]lvd Joj:yfkg ;Gtf]ifhgs gePsf]n]
5,663,510
s'n hf]lvd efl/t ;Dkltdf #Ü ;dfof]hg
s'n hf]lvd efl/t ;DklQ -lkNn/–II cGtu{tsf] ;dfof]hg kl5_ 196,267,972
115
• shf{ hf]lvd juL{s/0fsf] cfwf/df hf]lvd efl/t ;DklQ
hf]lvd efl/t ;DklQ
qm=;= juL{s/0f
-/sd ?= xhf/df_
1 cGo ljQLo ;+:yf pk/sf] bfaL -
2 cfjZos k"FhL kof{Kttf k"/f ePsf] :jb]zL a}s pk/sf] bfaL 69,762
3 cfjZos k"FhL kof{Kttf k"/f gePsf] :jb]zL a}s pk/sf] bfaL -
4 ljb]zL a}+s pk/sf] bfaL (ECA 0 - 1) 431,298
5 ljb]zL a}+s pk/sf] bfaL (ECA 2) 434,980
6 ljb]zL a}+s pk/sf] bfaL (ECA Rating 3 - 6) -
7 SAARC If]qleq :yfkgf ePsf ljb]zL a}+s h;sf] k"FhLsf]if tf]lsPsf]

384,702
k"FhLsf]if eGbf !Ü a9L 5, To; a}+s pk/sf] bfaL
8 :j]bzL ;+3 ;+:yfx? pk/sf] bfaL 94,204,722
9 ljb]zL ;+3 ;+:yfx? pk/sf] bfaL (ECA 0-1) -
10 ljb]zL ;+3 ;+:yfx? pk/sf] bfaL (ECA 7) -
11 Regulatory Retail Portfolio -efsf ggf3]sf]_ df bfaL 34,922,506
12 cfjfl;o 3/hUufaf6 ;'/lIft bfaL 2,967,835
13 cfjfl;o 3/hUufaf6 ;'/lIft bfaL -efsf gf3]sf]_ 106,522
14 Jofkfl/s 3/hUufaf6 ;'/lIft bfaL 1,332,872
15 e'QmfgL cjlw ;dfKt eO{;s]sf] bfaL -cfjfl;o 3/hUufaf6 ;'/lIft

5,509,586
afx]s_
16 pRr hf]lvdo'Qm bfaL 9,816,233
17 z]o/ tyf C0fkqx? åf/f ;'/lIft C0f 6,021,204
18 :6s PS;r]Ghdf ;"rLs[t sDkgLsf] z]o/ / cGo kF"hLut pks/0fdf

1,897,148
ePsf] nufgL
19 :6s PS;r]Ghdf ;"rLs[t gePsf] sDkgLsf] z]o/ / cGo k"FhLut
348,741
pks/0fdf ePsf] nfugL
20 cfjfl;o 3/hUufaf6 ;'/lIft sd{rf/L shf{ 1,182,152
21 dfu{:y gub tyf sn]S;gdf /x]sf] gubhGo ;DklQ -
22 cGo ;DklQ 4,389,999
23 jf;nft aflx/sf] sf/f]jf/ 14,697,492

hDdf 178,717,755
• s'n hf]lvd efl/t ;DklQ

s'n hf]lvd efl/t ;DklQ 196,267,972
Tier 1 k"FhL -k|fylds k"FhL_ -CET1+AT1_ 16,725,924
s'n k"FhL sf]if 26,221,069
s'n k|fylds k"FhL÷s'n hf]lvd efl/t ;DklQ % 8.52%
s'n kF"hL sf]if÷s'n hf]lvd efl/t ;DklQ % 13.36%
116
lgis[o ;DklQsf] ljj/0f
• lgis[o ;DklQsf]] /sd -s'n / v'b_

/sd -?= xhf/df_
shf{ gf]S;fgL
lgis[o ;Dklt /sd v'b lgis[o shf{
Joj:yf
k'g/tflnsLs/0f÷k'g/;+/rgf ul/Psf] 27,345 3,418 23,927
sd;n 937,023 223,268 713,755
z+sf:kb 204,293 99,955 104,338
v/fa 480,875 468,177 12,699
hDdf 1,649,537 794,819 854,719
• lgis[o ;DklQ -%_: 1.00 %

-u_ afx\o Joj:yfx?sf] kfngf
a}+sn] g]kfn /fi6« a}+s adf]lhd Go'gtd k"FhLsf]if sfod ug'{ kg]{ x'G5 . To; cg'?k a}+sn] 13.36% k"FhLsf]if sfod ub}{
g]kfn /fi6« a}+s adf]lhdsf] Go'gtd k"FhLsf]ifsf] cg'kft cf= j= @)&&÷&* df sfod u/]sf] 5 .
%=# ljQLo ;DklQ tyf bfloTjsf] ljefhg
ljQLo ;DklQ
NFRS 9 cg';f/ ljQLo ;DklQnfO{ lgDg >]l0fdWo] s'g} Psdf auL{s[t ug'{ kg]{ M
• gfkmf gf]S;fg lx;fa dfk{mt plrt d"Nodf d"NofÍg ul/Psf ljQLo ;DklQ
• kl/iff]lwt d"Nodf d"NofÍg ul/Psf ljQLo ;DklQ
• cGo lj:t[t cfDbfgL dfk{mt plrt d"Nodf d"NofÍg ul/Psf ljQLo ;DklQ
ljQLo bfloTj
NFRS 9 cg';f/ ljQLo bfloTjnfO{ lgDg >]l0f dWo] s'g} Psdf auL{s[t ug'{ kg]{ M
• gfkmf gf]S;fg lx;fa dfk{mt plrt d"Nodf d"NofÍg ul/Psf ljQLo bfloTj
• kl/iff]lwt d"Nodf d"NofÍg ul/Psf ljQLo bfloTj
gfkmf gf]S;fg lx;fa dfk{mt plrt d"Nodf d"NofÍg ul/Psf ljQLo bfloTjnfO{ b'O{ pk>]l0fdf ljefu ul/G5 M
• initial recognition sf] ;dodf gfkmf gf]S;fg lx;fa dfk{mt plrt d"Nodf d"NofÍg ul/g] egL designate
ul/Psf]
• Jofkf/Ls p2]Zon] wf/0f ul/Psf]]
%=$ ;+rfng ;]Ud]G6\;sf] hfgsf/L

!= ;fdfGo hfgsf/L
a}+ssf] l/kf]6]{jn ;]Ud]G6\;sf] klxrfg ug{sf nflu k|of]u x'g] sf/sx?÷tTjx?
a}+sn] sfo{sf/L ;ldlt (Executive committee) nfO{ Joj;fo ;+rfng ;DalGw lg0f{o lng / ;|f]t kl/rfngdf d2t
ug]{ cfwf/df dxTjk"0f{ ;]Ud]G6\;x?sf] klxrfg u/]sf] 5 . o; adf]lhd Kflxrfg ul/Psf ;]Ud]G6\;x? a}+lsË -shf{,
lgIf]k / 6«]8 ck/]zg ;d]t_, e'QmfgL ;dfwfg -sf8{\;_, lak|]if0f, 6«]h/L / dfOqmf]a}+lsª x'g\ . 6]«h/L ljefun] a}+ssf]
sf]if Joj:yfkssf] ?kdf sfo{ ub{5 .
117
;fdfg / ;]jfsf] k|sf/ h;af6 l/kf]6]{jn ;]Ud]G6\;n] cfDbfgL cfh{g ub{5
-s_ ljk|]if0f
ljk|]if0f z'Ns tyf sld;g
IBT Jofh cfDbfgL
ljb]zL d'b|f cfDbfgL
cGo z'Ns / sld;g
-v_ e'QmfgL ;dfwfg -sf8{\;_
Interchange Income
qm]l86 sf8{
8]la6 sf8{
lk|k]8 sf8{
P=l6=Pd= z'Ns
Dfr]{G6 ;]6nd]G6\ z'Ns tyf sld;g
cGo z'Ns tyf sld;g
ljb]zL d'b|fsf] ljgLdo b/ kl/jt{gsf] sf/0f gfkmf
-u_ dfOqmf] a}+lsª
Jofh cfDbfgL
zfvf /lxt a}lsË ;]jfaf6 cfDbfgL
cGo z'Ns tyf sld;g
-3_ 6]«h/L
nufgLaf6 ePsf] cfDbfgL
z]o/ tyf af]08 / ljQLo pks/0f vl/b tyf ljqmLaf6 ePsf] cfDbfgL
Bullion Trading Income
nfef+zaf6 cfDbfgL
ljb]zL d'b|fsf] sf/f]af/af6 gfkmf
IBT cfDbfgL
gf]:6«f] a}+saf6 l/a]6
cGo z'Ns tyf sld;g cfDbfgL
-ª_ a}+lsË
Jofh cfDbfgL
lan vl/b tyf l8:sfpG6 ;]jfaf6 cfDbfgL
k|lttkq hf/L u/]sf] jfkt cfDbfgL
hdfgtkq hf/L u/]sf] jfkt cfDbfgL
sfuhft ;+sng ;]jfaf6 cfDbfgL
ljk|]if0faf6 cfDbfgL
l:jkm6\ z'Nsaf6 cfDbfgL
ljb]zL d'b|faf6 gfkmf
;DklQsf] laqmLdf nfe
u}/ a}+lsË ;DklQsf] ljqmLdf nfe
IBT cfDbfgL
cGo a}+lsË ;]jfx?af6 cfDbfgL
118
@= gfkmf / gf]S;fg, ;DklQ, bfloTjsf] hfgsf/L
cf=j= @)&&/&*
/sd ?=df
e'QmfgL
ljj/0f ;dfwfg ljk|]if0f 6«]h/L dfOqmf]a}+lsË a+}lsË s'n
-sf8{_
! afXo u|fxsaf6 348,856,443 62,331,656 2,891,468,131 507,686,602 14,296,505,450 18,106,848,282
cfDbfgL
@ cGt/ ;]Ud]G6\ - 108,874,387 98,067,066 - 6,107,795,254 6,314,736,708
cfDbfgL
# v'b cfDbfgL 348,856,443 171,206,044 2,989,535,197 507,686,602 20,404,300,704 24,421,584,990
$ Jofh cfDbfgL 34,710,659 108,872,840 1,308,204,960 478,389,741 19,313,768,639 21,243,946,840
% Jofh vr{ (7,345,970) (50,883,245) (729,928,328) (5,787,534) (14,939,795,326) (15,733,740,403)
^ s'n Jofh 27,364,690 57,989,595 578,276,633 472,602,207 4,373,973,313 5,510,206,437

cfDbfgL
& x|f;sl§ / kl/iff]wg (3,129,960) (668,213) (251,968) (2,359,524) (196,232,165) (202,641,830)
* ;]Ud]G6\ gfkmf÷ 108,996,186 77,033,097 2,246,487,554 444,221,871 1,290,502,577 4,167,241,286

-gf]S;fg_
( ;xfos sDklgsf] - - - - - -
gfkmf gf]S;fgdf
a}+ssf] efu
h;sf] n]vf
OlSj6L tl/sfn]
ul/Psf] 5
!) cGo material - - - - - -
non-cash items
!! shf{sf] hf]lvd (9,617,189) - - (38,838,702) (744,613,178) (793,069,069)
Joj:yf tyf cGo
gf]S;fgL
!@ ;]Ud]G6\sf] ;DklQ 311,480,051 1,684,669,822 10,632,964,188 2,770,671,693 213,542,174,161 228,941,959,914
!# ;]Ud]G6\sf] bfloTj (193,482,732) (1,604,874,055) (8,427,160,298) (2,323,402,199) (216,393,040,631) (228,941,959,914)
119
cf=j @)&^/&&
/sd ?= df
e'QmfgL
dfOqmf]
ljj/0f ;dfwfg ljk|]if0f 6«]h/L a+}lsË s'n
a}+lsË
-sf8{_
! afXo u|fxsaf6 cfDbfgL 282,951,418 34,104,709 1,454,004,285 527,057,100 14,881,381,917 17,179,499,430
@ cGt/ ;]Ud]G6\ cfDbfgL - 59,339,421 87,689,387 - 5,863,550,250 6,010,579,058
# v'b cfDbfgL 282,951,418 93,444,130 1,541,693,672 527,057,100 20,744,932,167 23,190,078,487
$ Jofh cfDbfgL 33,998,384 59,340,997 1,007,061,475 508,516,042 19,802,146,235 21,411,063,133
% Jofh vr{ (13,202,038) (32,720,940) (738,077,718) (363,165,724) (14,689,759,333) (15,836,925,752)
^ s'n Jofh cfDbfgL 20,796,346 26,620,057 268,983,758 145,350,318 5,112,386,902 5,574,137,381
& x|f;sl§ / kl/iff]wg (2,992,082) (829,325) (178,933) (2,831,344) (190,118,792) (196,950,476)
* ;]Ud]G6\ gfkmf÷-gf]S;fg_ 45,619,193 25,126,538 791,235,473 83,784,447 2,182,874,454 3,128,640,105
( ;xfos sDklgsf] gfkmf - - - - - -
gf]S;fgdf a}+ssf] efu

h;sf] n]vf OlSj6L tl/sfn]
ul/Psf] 5
!) cGo material non-cash - - - - - -
items
!! shf{sf] hf]lvd Joj:yf tyf (20,398,263) - - (19,312,051) (646,710,213) (686,420,527)
cGo gf]S;fgL
!@ ;]Ud]G6\sf] ;DklQ 227,793,189 975,253,436 1,217,220,609 151,404,941 168,013,488,143 170,585,160,318
!# ;]Ud]G6\sf] bfloTj (175,206,514) (948,064,755) (425,608,205) (55,332,869) (168,980,947,975) (170,585,160,318)
#= ;+rfng ;]Ud]G6\;sf] gfkmf÷gf]S;fg, ;DklQ / bfloTjsf] dfkg

-s_ n]vfÍgsf] cfwf/
;]Ud]G6\; aLr x'g] ;Dk"0f{ sf/f]jf/x? k"j{ lgwf{l/t :yfgfGt/ d"Nosf] k|of]u u/L n]vf+sg ul/G5 .
-v_ l/kf]6]{jn ;]Ud]G6\;sf] gfkmf jf gf]S;fg / a}+ssf] gfkmf gf]S;fgsf] cfo s/ cl3sf] dfkg ljrsf] leGgtfsf]
k|s[lt
;]Ud]G6\;sf] gfkmf jf gf]S;fg / a}+ssf] gfkmf gf]S;fgsf] cfo s/ cl3sf] dfkg ljr s'g} klg leGgtf 5}g .
-u_ l/kf]6]{jn ;]Ud]G6\;sf] ;Dklt / a}+ssf] ;Dkltsf] dfkg ljrsf] leGgtfsf] k|s[lt
;]Ud]G6\;sf] ;Dklt / a}+ssf] ;Dkltsf] dfkgdf s'g} klg leGgtf 5}g .
-3_ ut jif{sf] l/kf]6{]8 ;]Ud]G6\;sf] gfkmf jf gf]S;fg dfkgsf] tl/sfx?sf] k|s[ltdf s'g} kl/jt{g, olb s'g} 5
eg] To;sf] c;/
ut jif{sf] l/kf]6{]8 ;]Ud]G6\;sf] gfkmf jf gf]S;fg dfkgsf] tl/sfx?sf] k|s[ltdf s'g} kl/jt{g 5}g .
-ª_ l/kf]6]{jn ;]Ud]G6\;df x'g] s'g} c;dg afF8kmf8sf] k|s[lt / c;/
l/kf]6]{jn ;]Ud]G6\;df s'g} klg c;dfg afF8kmf8 ul/Psf] 5}g .
120
$= lx;fa ldnfg
-s_ cfDbfgL
/sd ?=df
@)&&/&* @)&^/&&
l/kf]6]{jn ;]Ud]G6\;sf] s'n cfDbfgL 24,421,584,990 23,190,078,487
cGo cfDbfgL - -
36fp M cGt/ ;]Ud]G6\ cfDbfgL (6,314,736,708) (6,010,579,058)
a}+ssf] cfDbfgL 18,106,848,282 17,179,499,430
gf]6M cGt/ ;]Ud]G6\ cfDbfgLdf lgDg lnlvt cfDbfgLx? ;dfj]z ul/Psf] 5M

/sd ?=df
@)&&/&* @)&^/&&
Jofh 6,294,741,419 5,978,910,860
eN6 Sof; OG;]lG6e 19,995,288 31,668,198
hDdf 6,314,736,708 6,010,579,058
-v_ gfkmf tyf gf]S;fg

/sd ?=df
@)&&/&* @)&^/&&
l/kf]6]{jn ;]Ud]G6\;sf] s'n gfkmf÷-gf]S;fg_ 4,167,241,286 3,128,640,105
cGo gfkmf tyf gf]S;fg - -
cGt/ ;]Ud]G6\ cfDbfgLsf] pGd'ng - -
afF8kmfF8 gePsf] /sd - -
cfos/ cl3sf] d'gfkmf 4,167,241,286 3,128,640,105
-u_ ;DklQ
/sd ?=df
@)&&/&* @)&^/&&
l/kf]6]{jn ;]Ud]G6\;sf]] s'n ;Dklt 228,941,959,914 170,585,160,318
cGo ;Dklt - -
afF8kmfF8 gePsf] ;Dklt - -
a}+ssf] ;Dklt 228,941,959,914 170,585,160,318
-3_ bfloTj
/sd ?=df
@)&&/&* @)&^/&&
l/kf]6]{jn ;]Ud]G6\;sf] s'n bfloTj 228,941,959,914 170,585,160,318
cGo bfloTj - -
afF8kmfF8 gePsf] bfloTj - -
a}+ssf] bfloTj 228,941,959,914 170,585,160,318
121
%= l/kf]6]{jn ;]Ud]G6\;x?n] k|bfg ug]{ ;]jf ;DaGwL hfgsf/L
/sd ?=df
@)&&/&* @)&^/&&
-s_ ljk|]if0f 171,206,044 93,444,130
ljk|]if0f z'Ns tyf sld;g 23,441,893 16,073,055

IBT Jofh cfDbfgL 108,872,840 59,340,997
ljb]zL d'b|f cfDbfgL 37,273,893 15,837,278
cGo z'Ns tyf sld;g 1,617,417 2,192,800
-v_ e'QmfgL ;dfwfg -sf8{\;_ 348,856,443 282,951,418

Interchange Income 41,967,140 32,923,043
qm]l86 sf8{ 58,750,632 60,329,382
8]la6 sf8{ 93,326,548 63,787,976
lk|k]8 sf8{ 438,551 800,810
P=l6=Pd= z'Ns 15,881,444 23,413,107
Dfr]{G6 ;]6nd]G6\ z'Ns tyf sld;g 27,333,129 30,275,716
cGo z'Ns tyf sld;g 109,672,209 67,440,207
ljb]zL d'b|fsf] sf/f]af/af6 gfkmf 1,486,790 3,981,176
-u_ dfOqmf] a}+lsª 507,686,602 527,057,100
Jofh cfDbfgL 487,575,237 526,724,459

zfvf /lxt a}lsË ;]jfaf6 cfDbfgL 284,885 228,773
cGo z'Ns tyf sld;g 19,826,481 103,869
-3_ 6]«h/L 2,989,535,197 1,541,693,672
nufgLaf6 ePsf] cfDbfgL 1,308,204,960 1,007,061,475

z]o/ tyf af]08 / ljQLo pks/0f vl/b tyf ljqmLaf6 ePsf]
1,178,396,058 93,983,161
cfDbfgL
Bullion Trading Income 7,340,008 4,032,482
nfef+zaf6 cfDbfgL 98,008,827 78,582,200
ljb]zL d'b|fsf] sf/f]af/af6 gfkmf 330,918,559 311,833,321
IBT cfDbfgL 19,658,240 30,718,104
gf]:6«f] a}+saf6 l/a]6 15,015,616 10,360,700
cGo z'Ns tyf sld;g 31,992,928 5,122,229
-ª_ a}+lsË 20,404,300,704 20,744,932,167
Jofh cfDbfgL 13,749,559,733 14,432,319,395

lan vl/b tyf l8:sfpG6 ;]jfaf6 cfDbfgL 27,709,989 22,434,055
k|lttkq hf/L u/]sf] jfkt cfDbfgL 93,217,301 56,167,555
hdfgtkq hf/L u/]sf] jfkt cfDbfgL 151,966,557 108,094,068
sfuhft ;+sng ;]jfaf6 cfDbfgL 7,980,647 7,998,054
ljk|]if0faf6 cfDbfgL 32,573,926 27,437,767
a}+sf:of]/]G; ;]jfaf6 cfDbfgL 12,322,232 15,121,735
l:jkm6\ z'Nsaf6 cfDbfgL 26,613,358 19,356,615
ljb]zL d'b|faf6 gfkmf 124,408,854 128,410,855
;DklQsf] laqmLdf nfe (367,546) 333,444
u}/ a}+lsË ;DklQsf] ljqmLdf nfe - -
IBT cfDbfgL 6,107,795,254 5,863,550,250
cGo a}+lsË ;]jfx?af6 cfDbfgL 70,520,399 63,708,375
s'n cfo -cGt/ ;]Ud]G6\ cfDbfgL klg ;dfj]z u/L_ 24,421,584,990 23,190,078,487
122
^= ef}uf]lns If]q ;DaGwL hfgsf/L
/sd ?=df
@)&&/&* @)&^/&&
s_ :jb]zL 24,421,584,990 23,190,078,487
k|b]z g+= ! 2,251,022,506 2,158,554,652
k|b]z g+= @ 1,989,094,896 1,773,219,515
afUdtL k|b]z 15,706,784,927 15,233,801,638
u08sL k|b]z 1,419,536,853 1,229,481,248
n'lDalg k|b]z 2,173,971,254 2,044,776,954
s0ff{nL k|b]z 184,236,707 134,583,826
;'b'/klZrd k|b]z 696,937,846 615,660,653
v_ ljb]zL - -
hDdf 24,421,584,990 23,190,078,487
&= k|d'v u|fxs ;DalGw hfgsf/LM

@)&* cfiff9 d;fGt / @)&& cfiff9 d;fGt;Dd o; a}+ssf] s'g} klg jfXo u|fxssf] JolQmut of]ubfg a}+ssf]
cfDbfgLsf] !)Ü jf Tof] eGbf a9L /x]sf] 5}g .
%=% z]o/ cKzg / z]o/df cfwfl/t e'QmfgL
Zfo]/ cKzg ;Demf}tf eg]sf] To:tf] s/f/ xf] h; cGtu{t clwsf/ wf/snfO{ lglZrt cjlw;Dd a}+ssf] z]o/ lglZrt
d"No jf lgwf{/0f of]Uo d"Nodf vl/b ug{ ;Sg] clwsf/ k|bfg ul/Psf] x'G5 . olb a}+sn] s'g} j:t' jf ;]jf vl/b
u/]jfktsf] e'QmfgL cfˆgf] z]o/ hf/L u/]/ jf cfˆgf] z]o/ jf cGo OlSj6L pk/s0fsf] d"NonfO{ cfwf/ agfP/ ub{5
eg] To:tf] e'QmfgLnfO{ z]o/df cfwf/Lt e'QmfgL elgG5 .
a}+sn] @)&* cfiff9 #! ;Dd s'g} klg z]o/ cKzg jf z]o/df cfwf/Lt e'QmfgL ;DalGwt ;Demf}tf u/]sf] 5}g .
%=^ ;Defljt bfloTj tyf k|lta4tf
;Defljt bfloTj
a}+ssf] ;Defljt bfloTjdf d'Vo ?kn] a}+sn] cfˆgf] u|fxsx?sf] tkm{af6 e'QmfgL ug{sf] nflu hf/L u/]sf] hdfgt
h:t}sL kkm{/d]G; af]G8 jf Ol/ef]s]jn k|lttkq, h;sf] l/kf{]l6Ë ldlt ;Dddf e'Qmfg ug]{ bfloTj l;h{gf ePsf]
5}g, tL hdfgtx? jfktsf] s'n /sd kb{5 . o; afx]s a}+ssf] ;Defljt bfloTjdf cfos/ ;DalGw d'2fdfldnfx?sf]
ljjflbt /sd kb{5 .
k|lta4tf
cf;f9 d;fGt;Dd :jLs[t e};s]sf shf{x?sf] xsdf k|jfx x'g afFsL /sdnfO{ a}+sn] k|lta4tfsf] ?kdf cfˆgf] ljQLo
ljj/0fx?df ;dfj]z ub{5 .
cfiff9 #!, @)&* / cfiff9 #!, @)&& df /x]sf ;Defljt bfloTj tyf k|+ltj4ttfx?sf] lj:t[t ljj/0f gf]6 g+= $=@*
-gf]6 g+= $=@*=! b]lv $=@*=% ;Dd_ df pNn]v ul/Psf] 5 .
%=& ;DalGwt kIfx?sf] ljj/0f
olb Pp6f kIfn] csf]{ kIfnfO{ lgoGq0f ug{ ;Sg] jf csf]{ kIfsf] ljQLo jf ;+rfng ;DalGw lg0f{ox?nfO{ k|efj kfg{
;Sg] ePdf tL kIfx? ;DalGwt dflgG5g\ . ;DalGwt kIfx?df ;xfos sDkgLx?, ;Da4 sDkgLx?, a}+ssf d'Vo
z]o/wf/sx?, ;+rfnsx?, Joj:yfksx? / pgLx?sf glhssf kl/jfl/s ;b:ox? kb{5g\ .
123
a}+sn] h;/L b'O{ c;DalGwt kIfx? ePsf] v08df sf/f]jf/ ub{5, To;/L g} cfˆgf] ;DalGwt kIfx?x?;Fu To:t}
zt{x?df sf/f]jf/ ub{5 .
%=&=! ;xfos sDkgLx?
l;4fy{ Soflk6n ln= df a}+ssf] %! k|ltzt z]o/ ePsf]n] l;4fy{ Soflk6n ln=nfO{ a}+sn] ;xfos sDkgLsf] ?kdf
;DalGwt kIf dfg]sf] 5 . a}+s / l;4fy{ Soflk6n ln= lar ePsf sf/f]jf/sf] ljj/0f b]xfo adf]lhd 5g\ M
jif{ el/ ePsf] sf/f]jf/ @)&&/&* -?=_ @)&^/&& -?=_
l;4fy{ Soflk6n ln= n] l;4fy{ a}+sdf /fv]sf] call deposit 485,084,801 437,141,175
l;4fy{ Soflk6n ln= n] l;4fy{ a}+sdf /fv]sf /sddf sdfPsf] Jofh 3,018,234 22,898,618
l;4fy{ Soflk6n ln= n] zo]/ sdfPsf] z]o/ RTS z'Ns 677,947 703,736
l;4fy{ Soflk6n ln= n] Joj:yfkg u/]sf] “l;4fy{ OlSj6L km08” df
225,000,000 225,000,000
a}+sn] u/]sf] nufgL -clGtd df}Hbft_
l;4fy{ Soflk6n ln= n] Joj:yfkg u/]sf] “l;4fy{ OGe]i6d]G6 u|f]y l:sd
210,000,000 210,000,000
@” df a}+sn] u/sf] nufgL -clGtd df}Hbft_
l;4fy{ Soflk6n ln= n] Joj:yfkg u/]sf] “l;4fy{ l;:6d]l6s OGe]i6d]G6
29,089,230 -
l:sd” df a}+sn] u/sf] nufgL -clGtd df}Hbft_
Dffly pNn]lvt sf/f]jf/x?dWo] l;4fy{ Soflk6n ln= n] Joj:yfkg u/]sf] Do'r'cn km08x?df u/]sf] nufgL / lkmtf{
kfPsf /sd afx]ssf sf/f]jf/x? a}+ssf] Plss[t ljQLo ljj/0fx?df x6fOPsf] 5 .
%=&=@ ;Da4 sDkgLx?
a}+s / ;Da4 sDkgLx? aLr ePsf] sf/f]jf/ klg NAS-24 “Related Party Disclosures” cGtu{tsf] ;DalGwt kIfsf]
kl/efiffdf kb{5 . olb a}+sn] s'g} sDkgLsf] ljQLo jf ;+rfng gLltx?dfly lgoGq0f jf ;+o'Qm lgoGq0f geP klg tL
lgodfjnLx? ;DalGw lg0f{ox?df dxTjk"0f{ k|efj kfg{ ;Sb5 eg] To:tf sDkgLnfO{ a}+sn] ;Da4 sDkgL dfGb5 .
cfiff9 #!, @)&* / cfiff9 #!, @)&& df a}+sn] nufgL u/]sf sDkgLx? dWo] s'g} klg sDkgLsf] ljQLo jf ;+rfng
lgodfjnLx? ;DalGw lg0f{ox?df a}+sn] dxTjk"0f{ k|efj kf/]sf] 5}g .
a}+]ssf]nufgL ePsf lgDg sDkgLx?df a}+sn] cfˆgf] sd{rf/LnfO{ ;+rfnssf] ?kdf lgo'Qm u/]sf] eP tfklg ljQLo jf
;+rfng gLltx? ;DalGw lg0f{ox?df dxTjk"0f{ k|efj kfb}{g:
jif{ el/ ePsf] sf/f]jf/ @)&&/&* -?=_ @)&^/&& -?=_
l;4fy{ OG:of]/]G; ln=
z]o/df nufgL 80,432,213 80,432,213
lx:;]bf/L Ü 15% 15%
l/nfoG; nfOkm OG:of]/]G; ln=
z]o/df nufgL 264,000,000 264,000,000
lx:;]bf/L Ü 12.57% 17.96%
%=&=# a}+ssf ;+rfnsx? / d'Vo Joj:yfksx?

;+:yfsf] Joj:yfkgsf] nflu dxTjk"0f{ dflgg] JolQmx? tyf pgLx?sf glhssf kl/jfl/s ;b:ox? klg ;DalGwt
kIfsf] kl/efiffdf kb{5g\ . NAS 24 “Related Party Disclosures” cg';f/ ;+:yfsf] ultljlwx? ;DalGw of]hgf
agfpg], lgb]{zg lbg] / lgoGq0f ug]{ clwsf/ tyf lhDd]jf/L kfPsf JolQmx?nfO{ To; ;+:yfsf] Joj:yfkgsf] nflu
dxTjk"0f{ dflgg] JolQmx?sf] ?kdf lnOG5 . a}+sn] o; kl/efiff cg'?k a}+ssf] ;+rfns ;ldltsf ;b:ox?, k|d'v
sfo{sf/L clws[t tyf ;Dk"0f{ Joj:yfkg txsf sd{rf/Lx?nfO{ a}+ssf]Joj:yfkgsf] nflu dxTjk"0f{ JolQmx?sf]] ?kdf
klxrfg u/]sf] 5 .
124
cfiff9 d;fGt @)&* df a}+ssf] ;+rfns ;ldltsf ;b:ox? tyf k|d'v sfo{sf/L clws[t lgDg pNn]lvt JolQmx?
x'g\ M
>L dgf]h s'df/ s]l8of cWoIf
>L g/]Gb| s'df/ cu|jfn ;+rfns
>L /fx'n cu|jfn ;+rfns
>L lbg]z z+s/ kflnv] ;+rfns
>L c+lst s]l8of ;+rfns
>LdtL ldgf s'df/L ;}+h' :jtGq ;+rfns
>L zDe' gfy uf}td k|d'v sfo{sf/L clws[t
-s_ ;+rfns ;ldltsf ;b:ox?sf] eQf tyf ;'ljwfx?
;+rfns ;ldltsf ;a} ;b:ox? u}/ sfo{sf/L ;+rfns x'g\ . cf=j= @)&&÷&* df u}/ sfo{sf/L ;+rfnsx?nfO{ k|bfg
ul/Psf] eQf tyf ;'ljwfx?sf] ljj/0f b]xfo adf]lhd 5g\ M
;+rfns ;ldlt a}7s eQf ?= 2,360,000
cGo ;'ljwfx? ?= 2,528,294
oL eQf tyf ;'ljwfx? a}+ssf] jflif{s ;fwf/0f ;efdf :jLs[t ePsf eQf tyf ;'ljwfx? x'g\ .
-v_ a++}ssf d'Vo Joj:yfksx?nfO{ k|bfg ul/Psf] tnj tyf ;'ljwfx?

cf=j= @)&&÷&* df d'Vo Joj:yfksx?nfO{{ k|bfg ul/Psf] tnj tyf ;'ljwfx?sf] ljj/0f b]xfo adf]lhd 5g\ M
tnj tyf ;'ljwfx?sf] k|s[lt s''n /sd -?=_ s}lkmot
cNksfnLg ;'ljwf 273,829,000 Joj:yfkg txsf sd{rf/Lsf] tna, ;+rosf]if tyf
eQf -Joj:yfkg txdf ;xfos k|jGws tx / ;f] eGbf
dflysf sd{rf/Lx? kb{5g\ ._
;]jf cjlw kZrftsf] ;'ljwf -
cGo lb3{sflng sd{rf/L ;'ljwfx? 16,476,000 la/fdL labf / jflif{s labf
cjsfz ;'ljwf 42,604,000 of]Uotf k'u]sf Joj:yfkg txsf sd{rf/Lx?nfO{ pkbfg
;'lawf
z]o/df cfwfl/t e'QmfgL -
%=* dh{/ tyf PlSjlh;g

a}+sn] cf=j= @)&&÷&* df s'g} dh{/ tyf PlSjlh;g u/]sf] 5}g .
%=( ljQLo ljj/0fdf Plss/0f gul/Psf ;+:yfx?sf] yk ljj/0f

olb b]xfosf ;+:yfx?df l/kf]l6{ª ;+:yfsf] :jfy{ 5 eg] NAS 24 “Disclosure of Interests in Other Entities” sf]
cfjZostfx? nfu' x'g]5g\ M
• ;xfos sDkgLx?
• HjfOG6 c/]Ghd]G6\; -HjfOG6 ck/]zg cyjf HjfOG6 e]Gr/_
• ;Da4 sDkgL
• Plss/0f gul/Psf ;+/lrt ;+:yfx?
a}+sn] ;xfos sDkgL / ;Da4 sDkgLdf /x]sf] :jfy{sf] ljj/0f gf]6 g+ %=& æ;DalGwt kIfx?Æ df pNn]v ul/;s]sf]
5 . o; afx]s cfiff9 #!, @)&* tyf cfiff9 #!, @)&& df a}+ssf] s'g} klg HjfOG6 c/]Ghd]G6\; jf Plss/0f
gul/Psf ;+/lrt ;+:yfx?df :jfy{ 5}g .
125
%=!) l/kf]l6{ª cjlw kl5sf 36gfx?
l/kf]l6{ª cjlw / ljQLo ljj/0f hf/L ul/g] ldltsf] aLrdf 36]sf cg's'n jf k|lts'n 36gfx?nfO{ l/kf]l6{ª cjlw
kl5sf 36gfx? elgG5 .
l/kf]l6{ª cjlw kl5sf 36gfx?sf] n]vfÍg / l/kf]l6{ªsf] nflu NAS-10 “Events after the Reporting Period” sf]
kfngf ul/G5 .
l/kf]l6{ª cjlw kl5sf ;dfof]hg x'g] 36gfx?
g]kfn /fi6« a}+s4f/f hf/L Plss[t lgb]{lzsf adf]lhdsf] Joj:yf cg';f/ a}+sn] cfiff9 d;fGt ;Dd kfs]sf] Aofh jiff{Gt
kl5sf] efb| $, @)&* ;Dd c;'nL ePsf] /sdnfO{ a}+sn] cf=j= @)&&÷&* sf] lgodsLo gfkmf / gf]S;fgL u0fgf
ubf{ cfDbfgL hgfPsf] 5 .
To:t} efb| $, @)&* ;Dd ePsf] shf{ c;'nLsf] cfwf/df ?= 66,582,460 shf{ gf]S;fgL Joj:yfaf6 lkmtf{ u/]sf] 5 .
• l/kf]l6{ª cjlw kl5sf ;dfof]hg gx'g] 36gfx?
cf=j= @)&&÷&* sf] nflu r'Qmf k"FhLsf] !$=@%Ü af]g; z]o/ -/sddf ?= !,%^@,!@&,^#^ x'g]_ / r'Qmf k"FhLsf] )=&%Ü
-af]g; z]o/sf] s/ k|of]hgsf] nflu_ gub nfef+z -/sddf ?= *@,@!&,@$$ x'g]_ sflQ{s &, @)&* df a;]sf] ;+rfns
;ldltsf] a}7sn] k|:tfj u/]sf] 5 . af]gz z]o/ tyf gub nfef+z ;+lrt d'gfkmfaf6 afFl8g] 5 .
a}+sn] dfly pNn]v ul/Psf] k|:tfljt gub nfef+z / af]g; z]o/nfO{ NAS 10 “Event After the Reporting Period”
cg';f/ l/kf]l6{ª cjlw kl5sf ;dfof]hg gx'g] 36gf dfg]sf] x'gfn] cf=j= @)&&÷&* sf] ljQLo ljj/0fdf pQm
36gfx?nfO{ ;dfof]hg u/]sf] 5}g . z]o/wgLx?åf/f ;fw/0f ;efdf nfef+zsf] k|:tfj kfl/t eP kZrft\ a}}+sn] pQm
nfef+zsf] ;dfof]hg tyf n]vfÍg ug]{5 .
%=!! NFRS sf Carve-outs
n]vfdfg af]8{ g]kfnn] l;kmfl/; u/] adf]lhd g]kfn rf6{8{ PsfpG6]G; ;+:yf (ICAN) n] NFRS sfof{Gjog ug{sf
nflu hf/L u/]sf carve- outs dWo tn pNn]v ul/Psf carve- outs a}+sn] cf= j= @)&&÷&* sf] ljQLo ljj/0f tof/
ubf{ pkof]u u/]sf] 5 .
• NAS 39–ljQLo pks/0f M klxrfg, n]vf°g tyf dfkg -shf{ gf]S;fgL Joj:yf ;DaGwL_
• NAS 39–ljQLo pks/0f M klxrfg tyf dfkg -;dfof]lht Aofh b/ – Effective Interest Rate ;DaGwL_
s_ NAS 39 – ljQLo pks/0f M klxrfg, n]vfÍg tyf dfkg -shf{ gf]S;fgL Joj:yf ;DaGwL_
NAS 39 sf] para 63 sf] Joj:yf adf]lhd a}+s tyf ljQLo ;+:yfx?n] shf{ gf]S;fgL Joj:yf -Loan Loss
Provisioning_ sfod ubf{ “Incurred Loss Model” cKgfP/ ug'{kg]{ k|fjwfg cg';f/ ug{ g;lsg] cj:yf x'Fbf
j}slNks Joj:yf cjnDag ug{ ;lsg] Joj:yf u/]sf] 5 . of] clgjfo{ Joj:yf cg';f/ a}+sn] g]kfn /fi6« a}+ssf]
PsLs[t lgb]{zgsf] lgb]{zg g+= @÷)&& adf]lhd cfPsf] shf{ gf]S;fgL Joj:yf jf NAS 39 sf] para 63 adf]lhd
cfPsf] shf{ gf]S;fgL Joj:yf dWo h'g a9L x'G5 ;f]nfO{ shf{ gf]S;fgL Joj:yf u/L n]vfÍg ug'{kg]{ k|fjwfg /x]sf] 5 .
ljj/0f @)&&÷&* -?=_ @)&^÷&& -?=_

g]kfn /fi6« a}+ssf] PsLs[t lgb]{zgsf] lgb]{zg g+= @÷)&& adf]lhd
3,174,917,978 2,381,848,908
cfPsf] shf{ gf]S;fgL Joj:yf
NAS 39 sf] para 63 adf]lhd cfPsf] shf{ gf]S;fgL Joj:yf 855,972,923 2,200,304,869
b'a} cf=j= df g]kfn /fi6« a}+ssf] PsLs[t lgb]{zgsf] lgb]{zg g+= @ adf]lhd cfPsf] shf{ gf]S;fgL Joj:yf a9L ePsf]n]
shf{ gf]S;fgL Joj:yf To; cg'?k ul/Psf] 5 .
a}+sn] ljQLo ljj/0f tof/ ubf{ 1.30%, 5% / 21.30% sf] b/n] shf{ gf]S;fgL Joj:yf ul/Psf] /sdnfO{ ;fd'lxs
shf{ gf]S;fgL Joj:yfdf juL{s/0f u/]sf] 5 eg] 12.5%, 25%, 50% / 100% sf] b/n] shf{ gf]S;fgL Joj:yf
ul/Psf /sdnfO{ JolQmut shf{ gf]S;fgL Joj:yfdf juL{s/0f u/]sf] 5 .
126
v_ NAS 39 – ljQLo pks/0f M klxrfg tyf dfkg -;dfof]lht Aofh b/ – Effective Interest Rate ;DaGwL_
NAS 39 sf] - para 9 _ Joj:yf adf]lhd a}+s tyf ljQLo ;+:yfx?n] shf{ nufgLaf6 x'g] Aofh cfDbfgL pQm nufgL
ubf{ k|fKt ;]jf z'Ns / sldzgnfO{ ;dfof]hg u/L x'g cfpg] ;dfof]lht Aofh b/ -Effective Interest Rate_ df ug'{
kg]{ Joj:yf /x]sf]df ;f] ug{ cJojxfl/s x'Fbf j}slNks Joj:yf cjnDag ug{ ;lsg] Joj:yf u/]sf] 5.
pQm j}slNks Joj:yf adf]lhd shf{ nufgL ubf{ k|fKt x'g] ;]jf z'Ns tyf sldzgnfO{ shf{af6 k|fKt Aofh cfDbfgL
n]vfÍgsf] nflu ;dfof]lht Aofh b/df ;dfof]hg gu/L k|f]befjL -accrual basis_ n]vfÍgsf cfwf/df ;f] ;]jf z'Ns
tyf sldzg cfDbfgL kfs]sf] jif{ n]vfÍg ug{ kfpg] x'G5 .
a}+sn] pk/f]Qm j}slNks Joj:yf cg';f/ shf{ k|jfx ubf{ k|fKt ;]jf z'Ns tyf sldzgnfO{ ;dfof]lht Aofh b/df
;dfof]hg u/]sf] 5}g .
%=!@ ;fwf/0f hu]8f sf]if
a}+s tyf ljQLo ;+:yf ;DalGw P]g, @)^# sf] bkmf $$ sf] Joj:yf adf]lhd v'b d'gfkmfsf] @)Ü /sd ;fwf/0f
hu]8f sf]ifdf :yfgfGt/0f ul/Psf] 5 . a}+sn] o; cfly{s aif{ @)&&÷&* sf] gfkmfaf6 ;fwf/0f hu]8f sf]ifdf ?=
%&),(^%,^^(÷– :yfgfGt/0f u/]sf] 5 . cfiff9 #!, @)&* df ;fwf/0f hu]8f sf]ifsf] df}Hbft ?= #,191,648,968÷–
/x]sf] 5 .
%=!# ;6xL 36a9 sf]if
a}+s tyf ljQLo ;+:yf ;DalGw P]g, @)^# sf] bkmf $% sf] Joj:yf adf]lhd ljb]zL ljlgodsf] k"gd{"NofÍgdf nfe
ePdf ;f] nfesf] @%Ü /sd ;6xL 36a9 sf]ifdf :yfgfGt/0f ug'{ kb{5 . cf=j= @)&&÷&* df ljb]zL ljlgodsf]
k"gd{"NofÍgdf 3f6f ePsf] sf/0fn] o; jif{sf] d'gfkmfaf6 ;6xL 36a9 sf]ifdf s'g} /sd ;fl/Psf] 5}g . cfiff9 #!,
@)&& df ;6xL 36a9 sf]ifsf] df}Hbft ?= #!,!@%,^%*÷– /x]sf] 5 .
%=!$ C0fkq e'QmfgL hu]8f sf]if
g]kfn /fi6« a}+ssf] lgb]{zg cg';f/ C0fkq e'QmfgL hu]8f sf]if ;[hgf ul/Psf] 5 . a}+sn] o; cfly{s jif{df ?=
$^(,)#&,)^(÷–a/fa/sf] /sd C0fkq e'QmfgL hu]8f sf]ifdf :yfgfGt/0f u/]sf] 5 . cfiff9 #!, @)&* df C0fkq
e'QmfgL hu]8f sf]ifsf] df}Hbft ? !,@@),*%#,)))÷– /x]sf] 5 .
ljj/0f /sd -?=_
z'?sf] df}Hbft -! >fj0f @)&&_ 751,815,931
cf=j= @)&&÷&* df C0fkq e'QmfgL hu]8f sf]ifdf :yfgfGt/0f u/]sf] /sd 469,037,069
clGtd df}Hbft -#! cfiff9, @)&*_ 1,220,853,000
C0fkq e'QmfgL hu]8f sf]ifsf] lj:t[t ljj/0f M

C0fkq C0fkq @)&* C0fkq @)*@ C0fkq @)*# C0fkq @)*$ hDdf
cf=j= @)&@÷&# ;Dd 105,675,147 - - - 105,675,147
cf=j=@)&#÷&$ 71,428,571 - - - 71,428,571
cf=j=@)&$÷&% 71,428,571 - - - 71,428,571
cf=j=@)&%÷&^ 71,428,571 - - - 71,428,571
cf=j=@)&^÷&& 71,428,571 360,426,500 - - 431,855,071
cf=j=@)&&÷&* 108,610,569 360,426,500 - - 469,037,069
cf=j=@)&*÷&( - 360,426,500 500,000,000 500,000,000 1,360,426,500
cf=j=@)&(÷*) - 360,426,500 500,000,000 500,000,000 1,360,426,500
cf=j=@)*)÷*! - 360,426,500 500,000,000 500,000,000 1,360,426,500
cf=j=@)*!÷*@ - 360,426,500 500,000,000 500,000,000 1,360,426,500
cf=j=@)*@÷*# - - 500,000,000 500,000,000 1,000,000,000
cf=j=@)*#÷*$ - 500,000,000 500,000,000
hDdf 500,000,000 2,162,559,000 2,500,000,000 3,000,000,000 8,162,559,000
127
%=!% k"FhL ;dfof]hg sf]if
ljj/0f /sd -?=_
z'?sf] df}Hbft -! >fj0f @)&&_ 322,947,832
cf=j= @)&^÷&& df lgisfzg ul/Psf] af]g; z]o/ (303,520,000)
clGtd df}Hbft -#! cfiff9, @)&*_ 19,427,832
%=!^ nufgL ;dfof]hg sf]if

g]kfn /fi6« a}+ssf] lgb]{zg cg';f/ shf{ ;'rgf s]Gb|, g]kfn lSnol/Ë xfp; ln=, g];gn a}+lsË 6«]lgË OG:6LRo'6 /
g]kfn k"jf{wf/ ljsf; a}+s afx]ssf cGo lj:t[t cfDbfgL dfk{mt plrt d"Nodf d"NofÍg ul/Psf z]o/ -OlSj6L_ egL
juL{s/0f ul/Psf nufgLx?sf] nflu nufgL ;dfof]hg sf]if l;h{gf ul/Psf] 5 . o; cfly{s aif{ ;Dd nufgL ;dfof]hg
sf]ifdf ?= %,@^),)))÷– /x]sf] 5 .
ljj/0f /sd -?=_ df sf]if Ü nufgL ;dfof]hg sf]if
shf{ ;'rgf s]Gb 1,907,600 g]=/f=a}+saf6 5'6 -
g]kfn lSnol/Ë xfp; ln= 179,402,600 g]=/f=a}+saf6 5'6 -
g]kfn k"jf{wf/ ljsf; a}+s 100,000,000 g]=/f=a}+saf6 5'6 -
g];gn a}+lsË 6«]lgË OG:6LRo'6 1,834,860 g]=/f=a}+saf6 5'6 -
g]kfn On]S6«f]lgs k]d]G6 l;:6d ln= 15,000,000 g]=/f=a}+saf6 5'6 -
ICRA g]kfn ln= 760,000 !))Ü 760,000
k|e' Soflk6n ln= 4,500,000 !))Ü 4,500,000
hDdf 303,405,060 5,260,000
%=!& cGo sf]ifx?
s_ sd{rf/L tflnd sf]if

g]kfn /fi6« a}+saf6 >fj0f !!, @)&* df hf/L ul/Psf] kl/kq adf]lhd cf=j= @)&&÷&* df cf=j= @)&^÷&& sf] s'n
sd{rf/L vr{sf] #Ü /sd sd{rf/L tflnd tyf ljsf;df vr{ ug'{ kg]{ Jo:yfdf 5'6 lbOPsf] 5 . t;y{ o; cfly{s
jif{df a}+sn] sd{rf/L tflnd sf]ifdf s'g} klg /sd :yfgfGt/0f u/]sf 5}g . cfiff9 #!, @)&* df sd{rf/L tflnd
sf]ifsf] df}Hbft ?= 639,874÷– /x]sf] 5 h'g cl3Nnf] cfly{s jif{af6 ;fl/Psf] xf] .
v_ ;+:yfut ;fdflhs pQ/bfloTj sf]if
g]kfn /fi6« a}+ssf] lgb]{zg cg';f/ a}+sn] cfˆgf] ;ldIff jif{sf] d'gfkmfaf6 !Ü ;+:yfut ;fdflhs pQ/bfloTj
sf]ifdf /fVg' kg]{ 5 . a}+sn] cfly{s aif{ @)&&÷&* sf] d'gfkmfaf6 ?= 28,548,283÷– ;+:yfut ;fdflhs pQ/bfloTj
sf]ifdf hDdf u/]sf] 5 . cfiff9 #!, @)&* df ;fdflhs pQ/bfloTj sf]ifsf] df}Hbft ?= 28,558,446÷– /x]sf] 5 .
ljj/0f /sd -?=_
z'?sf] df}Hbft -! >fj0f @)&&_ 48,164,066
cfly{s jif{ @)&&÷&* gfkmfsf] !Ü ;+:yfut ;fdflhs pQ/bfloTj sf]ifdf /fVg' kg]{ /sd 28,548,283
;+:yfut ;fdflhs pQ/bfloTj sf]ifaf6 ;+:yfut ;fdflhs pQ/bfloTj ;DalGw ul/Psf] vr{ (48,153,903)
clGtd df}Hbft -#! cfiff9, @)&*_ 28,558,446
cf=j= @)&&÷&* df a}+sn] u/]sf] ;fdflhs pQ/bfloTj lqmofsnfkx?sf] k|b]lzo tyf If]lqo ljj/0f M
k|b]z If]q /sd -?=_
! :jf:y 2,269,415
k|b]z—! df u/]sf] ;fdflhs pQ/bfloTj lqmofsnfkx?sf] s'n /sd 2,269,415
@ :jf:y 2,076,240
k|b]z—@ df u/]sf] ;fdflhs pQ/bfloTj lqmofsnfkx?sf] s'n /sd 2,076,240
128
afUdtL ;+:s[lt tyf ;Dkbf 97,999
lzIff 1,316,000
jftfj/0f 2,068,500
:jf:y 33,636,304
k"jf{wf/ tyf ;'/Iff 295,000
afUdtL k|b]z df u/]sf] ;fdflhs pQ/bfloTj lqmofsnfkx?sf] s'n /sd 37,413,803
u08sL lzIff 400,000
:jf:y 1,575,436
u08sL k|b]zdf u/]sf] ;fdflhs pQ/bfloTj lqmofsnfkx?sf] s'n /sd 2,095,436
n'lDagL lzIff 63,890
jftfj/0f 800
:jf:y 1,719,534
n'lDagL k|b]z df u/]sf] ;fdflhs pQ/bfloTj lqmofsnfkx?sf] s'n /sd 1,784,224
s0ff{nL lzIff 30,000
:jf:y 1,075,000
s0ff{nL k|b]zdf u/]sf] ;fdflhs pQ/bfloTj lqmofsnfkx?sf] s'n /sd 1,105,000
;'b"/klZrd jftfj/0f 92,040
:jf:y 1,272,745
;'b"/klZrd k|b]zdf u/]sf] ;fdflhs pQ/bfloTj lqmofsnfkx?sf] s'n /sd 1,409,785
hDdf 48,153,903
u_ lgodgsf/L sf]if
g]kfn /fi6« a}+s Plss[t lgb]{lzg $ adf]lhd a}+sn] b]xfPsf /sd lgodgsf/L sf]ifdf :yfgfGt/0f u/]sf] 5 M
cf=j= k|fKt x'g nufgLdf u}/ a}+lsË ljdflÍs cGo hDdf
afFsL Jofh / ;+efljt gf] ;DklQsf] -Actuarial_
sd S;fgL gf]S;fgL 3f6fsf] n]vfÍg
Joj:yfsf] Joj:yf
ckof{Kttf
2017/18 308,990,085 128,393,301 154,637,535 45,801,803 - 637,822,724
2018/19 (513,535) (128,393,301) (31,286,831) 112,188,330 - (48,005,337)
2019/20 1,812,174 - (37,287,825) 25,333,739 32,216,183 22,074,271
2020/21 (46,337,065) - 97,293,642 (6,307,821) (32,216,183) 95,858,958
hDdf 263,951,660 - 183,356,522 177,016,051 - 624,324,231
%=!* efl/t cf};t Jofhb/sf] cGt/

ljj/0f b/ -Ü_
shf{ tyf ;fk6Ldf efl/t cf};t Jofh b/ 9.19
lgIf]k tyf shf{df efl/t cf};t Jofh b/ 5.33
v'b efl/t cf};t Jofh b/ cGt/ 3.86
129
%=!( lx;fa ldnfg l:ylt
a}+sn] lgoldt ?kdf cGt/ zfvf / Ph]G;L lx;fa ldnfg ub}{ cfPsf] 5 . lx;fa ldnfg geO{ jSof}tf /x]sf] zfvf
lx;fa / Ph]G;L df}Hbft lx;fasf] lx;fa ldnfg cj:yf af/] efvf gf3]sf cjlw cg';f/sf] ;+lIfKt ljj/0f lgDgfg';f/
/x]sf] 5 M
/sd -?= xhf/df_
ldnfg cj:yf n]h/ qm]l86 :6]6d]G6 qm]l86 n]h/ 8]lj6 :6]6d]G6 8]lj6
! dlxgf eGbf sd 200,133.52 106,337.39 1,919.80 156,770.82
! dlxgf b]lv al9 / # dlxgf eGbf sd 6,874.94 715.41 2.70 5,491.16
# dlxgf b]lv al9 / ( dlxgf eGbf sd 3,275.27 1,792.51 46.80 30.55
( dlxgf eGbf a9L 5.04 221.55 - 78.09
hDdf 210,288.78 109,066.86 1,969.30 162,370.62
%=@) u}/ a}+lsË ;Dkltsf] ljj/0f

#! cfiff9, @)&* df a}+ssf] u}/ a}+lsË ;Dklt b]xfo adf]lhd /x]sf] 5M
C0fLsf] gfd u}/ a}+lsË ;Dklt s'n u}/ a}+lsË sfnf] ;'rL g+= sfnf] ;'rL
;fsf/ ul/Psf] ldlt ;Dklt -?=_ u/]sf] ldlt
t]h axfb'/ v8\sf 2056/03/22 30,000
;'ldqf b]jL 9'Ë]n 2058/02/01 50,000
ljgf]b >]i7 2071/01/09 37,226,925 5419 2071/01/09
/d]z 9sfn 2071/02/16 28,510,640 5567 2071/03/13
lx/f cfrfo{ 2071/02/16 25,267,023 5568 2071/03/13
x/L lwtfn 2071/02/16 6,212,996 5569 2071/03/13
gGb nfn wfdL / g/]Gb| s'df/ kf}8]n 2071/04/30 12,345,926 5722 2071/04/19
;l/tf nfdf 2071/04/30 11,822,579 5745 2071/04/22
Pr=P= sG:6«S;g k|f=ln= 2072/04/05 1,884,614 6416 2072/02/13
s] ;fpb ;Knfo;{ 2076/09/08 13,257,040 10561 2075/02/25
xfd|f] ;Ktu08sL l8kf6{d]G6n :6f];{ 2077/10/06 28,450,000 17449 2076/12/03
:ffOlG6lkms 6]Sgf]nf]lh k|f= ln= 2078/03/31 73,336,960 11168 2075/06/09
:sfO6]s OG6/k|fOh]h k|f= ln= 2078/03/31 34,878,515 11180 2075/06/10
gf/fol0f OlGhlgol/ª k|f= ln= 2078/03/31 17,768,878 11188 2075/06/12
hDdf /sd 291,042,098
%=@! ltg{ afFsL nfef+zsf] ljj/0f

#! cfiff9, @)&* df a}+sn] ltg{ afFsL nfef+zsf] ljj/0f b]xfo adf]lhd /x]sf] 5M
cfly{s jif{ /sd -?=_
2066/67 2,198,649
2067/68 2,868,780
2068/69 305,760
2069/70 1,295,370
2070/71 5,727,311
2074/75 1,373,084
2075/76 60,835,362
2076/77 21,776,354
ljhg]; o'lge;{n ljsf; a}+s lnld6]8 ;DalGw 2,606,197
hDdf 98,986,868
130
%=@@ cGt/f{li6«o ljQ ;+u7g;+u ;Demf}tf
cGt/f{li6«o Jofkf/ ljQ sfo{qmdsf] nflu issuing a}+ssf] ?kdf ljZj a}+s ;d"xsf] Ps ;b:o — cGt/f{li6«o ljQ
;+u7g;+u a}+sn] ;D´f}tf u/]sf] 5 . Issuing a}+ssf] x}l;otn] cGt/fli6«o ljQ ;+u7gn] a}+snfO{ ;Demf}tf cg';f/
confirmation facility k|bfg ug]{ 5 h;nfO{ a}+ssf] ljleGg :yflgo ;+:yfx? / b]zsf] ljsf; cfof]hgfx?sf] ljQ
Jofkf/sf] cfjZostf k'/f ug{sf nflu k|of]u ul/g]5 .
%=@# UKaid Sakchyam - Access to Finance Programme ;+u ;Demf}tf
a}+ssf] SME ;]Ud]G6\ k'gM;+/rgf ug]{ p2]Zosf ;fy a}+sn] UKaid Sakchyam - Access to Finance Programme
;+u ;Demf}tf u/]sf] 5 . o; ;Demf}tfsf] nIo b]ze/ gjLgQd tyf lbuf] b[li6sf]0f /flv SME tyf sd cfo ePsf
JolQmx?sf] ljQLo cfjZostfx? k'/f ug]{ /x]sf] 5 . ;fgf tyf demf}nf pBf]ux?mnfO{ ;'xfpg] u/L a}+sn] cfˆgf]
business model, k|f]8S6 / ;]jf k|bfg ug]{ ;+oGqosf] k'g;{+/rgf ug'{sf ;fy} u|fxsx?sf] cg'ej cem ;'vb ;xh
agfpg cGt/f{li6«o pQd cEof;x? ckgfpg] 5 .
%=@$ sf]le8 ;DalGw ljj/0f
cfiff9 #!, @)&* ;Dd
ljj/0f
u|fxssf] ;+Vof /sd -?=_
s'n c;n shf{ /sddf yk )=# k|ltzt gf]S;fgL Joj:yf ul/Psf]
- 453,871,850
/sd
lgdf{0fflwg k|f]h]S6x?nfO{ k|bfg ul/Psf] shf{x?df df]/f6f]l/od cjlw
7 3,197,809,796
yk ul/Psf]
% k|ltzt gf]S;fgL Joj:yf ul/ k'g/;+/rgf jf k'g/tflnsLs/0f
389 4,144,429,694
ul/Psf] shf{
sf]le8 k|efljt C0fLx?sf] rfn' k"FhL shf{df @) k|ltzt ;DDf yk shf{ 19 28,479,640
k|jfx
sf]le8 k|efljt C0fLx?sf] cfjlws shf{df !) k|ltzt ;DDf yk shf{ 12 72,554,074v
k|jfx
cf=a= @)&&÷&* df
ljj/0f
k'g/shf{ 3,921 5,845,785,844
cfiff9 #!, @)&* ;Dd

ljj/0f
;x'lnotk"0f{ shf{ 2,317 5,724,038,708
131
cf=j=@)&&÷&* sf] n]vf kl/If0f gul/Psf] / n]vf kl/If0f ul/Psf] ljQLo ljj/0fsf] t'ngfTds ljj/0f
/sd ?=df
132
jflif{s k|ltj]bg
n]vf kl/If0f gul/ n]vf kl/If0f ePsf] leGgtf

ljQLo cj:yfsf] ljj/0f Psf] k|sflzt ljQLo ljQLo ljj/0f /sd % leGgtfsf] sf/0fx?
ljj/0f
;DklQ
@)&&÷&*
gub tyf gub ;dfg 5,976,055,588 5,976,055,588 - -

g]kfn /fi6« a}+sdf /x]sf] df}Hbft tyf lng' kg]{ 7,740,641,992 7,740,641,992 - -
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft 3,308,708,365 3,308,708,365 - -
8]l/e]l6e ljQLo pks/0f 16,399,607,509 52,423,253 (16,347,184,256) (99.68) 8]l/e]l6e ljQLo pks/0f ;DklQ tyf bfloTjnfO{ v'bdf k|:t't ul/Psf]
cGo Jofkfl/s ;DklQx? - - - -
a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ tyf ;fk6 6,027,862,003 6,027,862,003 - -
u|fxsnfO{ lbPsf] shf{ tyf ;fk6 158,541,874,108 158,579,235,014 37,360,906 0.02 != shf{ gf]S;fgL Joj:yfsf] lkmtf{
@= yk cflh{t Jofh cfDbfgLsf] l/e;{n
lwtf]kqdf nufgL 41,645,615,645 41,825,293,770 179,678,125 0.43 ljh nufgL tyf ;"lrs[t gePsf z]o/x?sf] k'gMd"NofÍg
rfn' s/ ;DklQ 279,741,739 127,218,846 (152,522,893) (54.52) cl3Nnf] jif{x?sf] s/ ;DklQnfO{ cGo ;DklQ zLif{sdf k'gj{lu{s/0f ul/Psf]
;xfos sDkgLdf nufgL 51,000,000 51,000,000 - -
;Da4 sDkgLdf nufgL - - - -
nufgL ;DklQ 291,042,098 291,042,098 - -
;DklQ tyf pks/0f 1,451,931,804 1,451,931,803 - -
VoftL / cd"t{ ;DklQ 81,501,245 81,501,245 - -
:yug s/ ;DklQ - - - -
cGo ;DklQ 3,221,106,302 3,429,045,936 207,939,634 6.46 != cl3Nnf] jif{x?sf] s/ ;DklQnfO{ cGo ;DklQ zLif{sdf k'gj{lu{s/0f ul/Psf]
@= cGo bfloTjdf ;dfj]z ul/Psf] Jof:y jfkt /sdnfO{ cGo ;DklQ
zLif{sdf k'gj{lu{s/0f ul/ v'bdf k|:t't ul/Psf]
s'n ;DklQ 245,016,688,398 228,941,959,915 (16,074,728,483) (6.56) dfly pNn]v adf]lhdsf sf/0f
bfloTj
a}+s tyf ljQLo ;+:yfx?nfO{{ ltg{ afFsL 7,717,011,244 7,717,011,244 - -
g]kfn /fi6« a}+snfO{ ltg{ afFsL 5,859,906,910 5,859,906,910 - -
8]l/e]l6e ljQLo pks/0f 16,347,184,255 - (16,347,184,255) (100.00) 8]l/e]l6e ljQLo pks/0f ;DklQ tyf bfloTjnfO{ v'bdf k|:t't ul/Psf]
u|fxssf] lgIf]k 180,924,009,324 180,924,009,324 - -
ltg{ afFsL shf{ ;fk6L - - - -
rfn' s/ bfloTj - - - -
n]vf kl/If0f gul/ n]vf kl/If0f ePsf] leGgtf
ljQLo cj:yfsf] ljj/0f Psf] k|sflzt ljQLo ljQLo ljj/0f /sd % leGgtfsf] sf/0fx?
ljj/0f
Joj:yf - - - -
:yug s/ bfloTj 897,200,460 966,719,229 69,518,769 7.75 s/ bfloTjdf kl/jt{g
cGo bfloTj 4,843,841,616 4,909,947,881 66,106,265 1.36 !_ sd{rf/L af]g; /sddf kl/jt{g
+@_ cGo bfloTjdf ;dfj]z ul/Psf] Jof:y jfkt /sdnfO{ cGo ;DklQ
zLif{sdf k'gj{lu{s/0f ul/ net df k|:t'tul/Psf]
hf/L ul/Psf] C0fkq 8,162,559,000 8,162,559,000 - -
s'n bfloTj 224,751,712,809 208,540,153,589 (16,211,559,220) (7.21) dfly pNn]v adf]lhdsf sf/0f
OlSj6L
z]o/ k"FhL 10,962,299,199 10,962,299,199 - -
z]o/ lk|ldod - - - -
;+lrt d'gfkmf 1,269,322,095 1,808,628,800 539,306,705 42.49 ;+lrt d'gfkmfaf6 lgodgsf/L sf]ifdf /sdfGt/0f ul/Psf]df kl/jt{g /
gfkmf /sddf kl/jt{g
hu]8f tyf sf]ifx? 8,033,354,295 7,630,878,326 (402,475,969) (5.01) ;+lrt d'gfkmfaf6 lgodgsf/L sf]ifdf /sdfGt/0f ul/Psf]df kl/jt{g /
gfkmf /sddf kl/jt{g
s'n OlSj6L 20,264,975,589 20,401,806,326 136,830,737 0.68 dfly pNn]v adf]lhdsf sf/0f
s'n bfloTj / OlSj6L 245,016,688,398 228,941,959,915 (16,074,728,483) (6.56) dfly pNn]v adf]lhdsf sf/0f
jflif{s k|ltj]bg
133
@)&&÷&*
n]vf kl/If0f gul/Psf] k|sflzt n]vf kl/If0f ePsf] ljQLo leGgtf leGgtfsf] sf/0fx?+
gfkmf gf]S;fg ljj/0f ljQLo ljj/0f ljj/0f
/sd %
134
jflif{s k|ltj]bg
Jofh cfDbfgL 14,978,850,721 14,949,205,421 (29,645,300) (0.20) k|f]befjL cfwf/df Jofh cfDbfgLsf] n]vfÍg
Jofh vr{ 9,438,998,984 9,438,998,984 - -

v'b Jofh cfDbfgL 5,539,851,737 5,510,206,437 (29,645,300) (0.54) dfly pNn]v adf]lhdsf sf/0f
z'Ns tyf sldzg cfDbfgL 1,339,053,085 1,337,101,297 (1,951,788) (0.15) cfosf] l/e;{n
@)&&÷&*
z'Ns tyf sldzg vr{ 203,783,473 204,493,070 709,597 0.35 yk vr{ n]vfÍg
v[b z'Ns tyf sldzg cfDbfgL 1,135,269,612 1,132,608,227 (2,661,385) (0.23) dfly pNn]v adf]lhdsf sf/0f
v'b Jofh, z'Ns tyf sldzg cfDbfgL 6,675,121,349 6,642,814,664 (32,306,685) (0.48) dfly pNn]v adf]lhdsf sf/0f
v'b Jofkfl/s cfDbfgL 777,640,273 777,640,273 - -
cGo ;+rfng cfDbfgL 1,042,360,844 1,042,360,844 - -
hDdf ;+rfng cfDbfgL 8,495,122,466 8,462,815,781 (32,306,685) (0.38) dfly pNn]v adf]lhdsf sf/0f
shf{ tyf cGo xfgLsf] gf]S;fgL Joj:yf÷-lkmtf{_ 860,075,276 793,069,069 (67,006,207) (7.79) shf{ gf]S;fgL Joj:yfsf] lkmtf{
v'b ;+rfng cfDbfgL 7,635,047,190 7,669,746,712 34,699,522 0.45 dfly pNn]v adf]lhdsf sf/0f
sd{rf/L vr{ 2,364,817,404 2,368,241,381 3,423,977 0.14 !_ pkbfg tyf cg'kof]u ;lr+t ljbf jfkt ltg{' kg]{ /sddf kl/jg{g
@_ sd{rf/L af]g; /sddf kl/jt{g
#_ vr{sf] l/e;{n
cGo ;+rfng vr{ 931,655,762 932,137,985 482,223 0.05 yk vr{ n]vfÍg
x|f;s§L / kl/iff]wg 202,641,830 202,641,830 - -
;+rfng d'gfkmf 4,135,932,194 4,166,725,516 30,793,322 0.74 dfly pNn]v adf]lhdsf sf/0f
u}/ ;+rfng cfDbfgL 540,449 540,449 - -
u}/ ;+rfng gf]S;fgL 24,679 24,679 - -
cfo s/ cl3sf] gfkmf 4,136,447,964 4,167,241,286 30,793,322 0.74 dfly pNn]v adf]lhdsf sf/0f
cfos/ 0.93 gfkmf /sddf kl/jt{g ePsf] sf/0f km/s
1,300,333,817 1,312,412,943 12,079,126
o; cjlwsf] gfkmf÷-gf]S;fg_ 2,836,114,147 2,854,828,343 18,714,196 0.66 dfly pNn]v adf]lhdsf sf/0f
cGo lj:t[t cfDbfgL 1,764,443,983 1,808,103,054 43,659,071 2.47 ljdflÍs 3f6f tyf :yugs/ cfosf] n]vfÍg /sddfkm/s
s'n la:t[t cfDbfgL 4,600,558,130 4,662,931,397 62,373,267 1.36 dfly pNn]v adf]lhdsf sf/0f
afF8\g of]Uo gfkmf
v'b gfkmf jf gf]S;fg ljj/0f adf]lhdgfkmf÷-gf]S;fg_ 2,836,114,147 2,854,828,343 18,714,196 0.66
hf]8÷-36fp_: g]kfn /fi6« a}Fssf] lgb]{zg adf]lhd (1,618,461,697) (1,085,152,044) 533,309,653 (32.95) !_ gfkmf /sddf kl/jt{g ePsf] sf/0f a}wflgs ;fwf/0f hu]8f sf]if tyf
lgodgsf/L ;dfof]hg ;+:yfut ;fdflhs pQ/bfloTj sf]ifdf hDdf ul/Psf] /sddf kl/jt{g
@_ ;+lrt d'gfkmaf6 lgodgsf/L sf]ifdf /sdfGt/0f ul/Psf] /sddf kl/jt{g
lgodgsf/L ;dfof]hg kl5sf] afls gfkmf÷-gf]S;fg_ 1,217,652,450 1,769,676,299 552,023,850 45.34 dfly pNn]v adf]lhdsf sf/0f
n]vf kl/If0f gul/Psf] ljQLo ljj/0f [rf}yf] q}df; -@)&&÷&*_]
/sd ?=df
o; jif{ ut jif{
ljQLo cj:yfsf] ljj/0f
-rf}yf} qodf;df_ -rf}yf} qodf;df_
;DklQ
gub tyf gub ;dfg 5,976,055,588 5,959,187,692
g]kfn /fi6« a}+sdf /x]sf] df}Hbft tyf lng' kg]{ 7,740,641,992 9,507,945,122
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft 3,308,708,365 1,067,074,180
8]l/e]l6e ljQLo pks/0f 16,399,607,509 11,972,844,047
cGo Jofkfl/s ;DklQx? - 147,021,248
a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ tyf ;fk6 6,027,862,003 4,004,351,952
u|fxsnfO{ lbPsf] shf{ tyf ;fk6 158,541,874,108 123,572,725,466
lwtf]kqdf nufgL 41,645,615,645 22,502,829,318
rfn' s/ ;DklQ 279,741,739 296,973,967
;xfos sDkgLdf nufgL 51,000,000 51,000,000
;Da4 sDkgLdf nufgL - -
nufgL ;DklQ 291,042,098 136,607,745
;DklQ tyf pks/0f 1,451,931,804 1,422,340,138
VoftL / cd"t{ ;DklQ 81,501,245 101,985,674
:yug s/ ;DklQ - -
cGo ;DklQ 3,221,106,302 1,725,562,617
s'n ;DklQ 245,016,688,398 182,468,449,165
bfloTj
a}+s tyf ljQLo ;+:yfx?nfO{{ ltg{ afFsL 7,717,011,244 6,759,236,798
g]kfn /fi6« a}+snfO{ ltg{ afFsL 5,859,906,910 20,054,195
8]l/e]l6e ljQLo pks/0f 16,347,184,255 11,862,128,229
u|fxssf] lgIf]k 180,924,009,324 139,609,497,543
ltg{ af+sL shf{ ;fk6L - -
rfn' s/ bfloTj - -
Joj:yf - -
:yug s/ bfloTj 897,200,460 159,215,541
cGo bfloTj 4,843,841,616 2,884,487,184
hf/L ul/Psf] C0fkq 8,162,559,000 5,162,559,000
;'/If0f g/flvPsf] ;xfos cfjlBs bfloTj - -
s'n bfloTj 224,751,712,809 166,457,178,489
OlSj6L
z]o/ k"FhL 10,962,299,199 9,787,767,142
z]o/ lk|ldod - -
;+lrt d'gfkmf 1,269,322,095 1,245,988,052
hu]8f tyf sf]ifx? 8,033,354,295 4,977,515,481
s'n OlSj6L 20,264,975,589 16,011,270,676
s'n bfloTj / OlSj6L 245,016,688,398 182,468,449,165
135
o; jif{ ut jif{
gfkmf gf]S;fg ljj/0f
o; qodf;df o; qodf; ;Dddf o; qodf;df o; qodf; ;Dddf
Jofh cfDbfgL 4,057,384,076 14,978,850,721 3,921,391,750 15,432,152,273
Jofh vr{ 2,450,648,660 9,438,998,984 2,532,702,042 9,858,014,892
v'b Jofh cfDbfgL 1,606,735,416 5,539,851,737 1,388,689,707 5,574,137,381
z'Ns tyf sldzg cfDbfgL 345,243,664 1,339,053,085 241,422,784 1,073,835,829
z'Ns tyf sldzg vr{ 57,116,400 203,783,473 27,394,820 151,302,384
v[b z'Ns tyf sldzg cfDbfgL 288,127,264 1,135,269,612 214,027,963 922,533,445
v'b Jofh, z'Ns tyf sldzg cfDbfgL 1,894,862,680 6,675,121,349 1,602,717,671 6,496,670,826
v'b Jofkfl/s cfDbfgL 179,560,470 777,640,273 138,760,127 511,718,730
cGo ;+rfng cfDbfgL 498,887,523 1,042,360,844 1,573,768 161,585,533
hDdf ;+rfng cfDbfgL 2,573,310,673 8,495,122,466 1,743,051,566 7,169,975,089
shf{ tyf cGo xfgLsf] gf]S;fgL Joj:yf÷-lkmtf{_ 448,079,721 860,075,276 (336,706,668) 686,420,527
v'b ;+rfng cfDbfgL 2,125,230,952 7,635,047,190 2,079,758,234 6,483,554,562
sd{rf/L vr{ 667,076,381 2,364,817,404 581,375,083 2,156,186,723
cGo ;+rfng vr{ 255,777,661 931,655,762 254,190,872 962,765,346
x|f;s§L / kl/iff]wg 50,388,903 202,641,830 55,893,614 196,950,476
;+rfng d'gfkmf 1,151,988,007 4,135,932,194 1,188,298,665 3,167,652,017
u}/ ;+rfng cfDbfgL 87,938 540,449 - 207,064
u}/ ;+rfng gf]S;fgL - 24,679 1,711,507 39,218,977
cfo s/ cl3sf] gfkmf 1,152,075,945 4,136,447,964 1,186,587,158 3,128,640,105
cfos/
rfn' s/ 399,405,677 1,318,539,176 395,650,035 997,719,652
:yug s/ (18,205,359) (18,205,359) (12,693,262) (12,693,262)
o; cjlwsf] gfkmf / -gf]S;fg_ 770,875,627 2,836,114,147 803,630,385 2,143,613,715
cGo lj:t[t cfDbfgL (433,311,012) 1,764,443,983 202,781,519 236,913,396
s'n lj:t[t cfDbfgL 337,564,615 4,600,558,130 1,006,411,904 2,380,527,111
cfwf/e't k|lt z]o/ cfDbfgL 27.60 25.87 28.47 19.55
8fOn'6]8 k|lt z]o/ cfDbfgL 27.60 25.87 28.47 19.55
afF8\g of]Uo gfkmf
v'b gfkmf jf gf]S;fg ljj/0f adf]lhd gfkmf÷-gf]S;fg_ 2,836,114,147 2,143,613,715
hf]8÷-36fp_: g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd
(1,618,461,697) (975,828,342)
lgodgsf/L ;dfof]hg
lgodgsf/L ;dfof]hg kl5sf] afFsL gfkmf÷-gf]S;fg_ 1,217,652,450 1,167,785,373
cg'kftx?
k"FhL÷hf]lvd efl/t ;DklQ 13.45% 13.45% 13.17% 13.17%
lgis[o shf{÷s'n shf{ 1.16% 1.16% 1.38% 1.38%
s'n shf{ jfkt hf]lvd Joj:yf÷s'n lgis[o shf{ 167.98% 167.98% 135.79% 135.79%
sf]ifsf] nfut 4.98% 4.98% 6.59% 6.59%
s'n shf{÷s'n lgIf]k 77.42% 77.42% 72.85% 72.85%
cfwf/ b/ 7.16% 7.16% 9.03% 9.03%
Jofh b/ cGt/ 3.70% 3.70% 4.33% 4.33%
OlSj6Ldf k|ltkmn 17.24% 15.64% 20.10% 13.81%
;DklQdf k|ltkmn 1.28% 1.33% 1.87% 1.28%
136
k|d'v ;"rsf°x? (NFRS adf]lhd)

qm= cf=j= cf=j= cf=j= cf=j= cf=j=
ljj/0f ;"rsfÍ
;= @)&#÷&$ @)&$÷&% @)&%÷&^ @)&^÷&& @)&&÷&*
1 v'b gfkmf÷s'n cfDbfgL k|ltzt 18.61% 16.70% 15.49% 12.48% 15.77%
2 k|lt z]o/ cfDbfgL

s_ cfwf/e't k|lt z]o/ cfDbfgL ?= 26.60 26.45 23.07 19.55 26.04
v_ 8fOn'6]8 k|lt z]o/ cfDbfgL ?= 26.60 26.45 23.07 19.55 26.04
3 k|lt z]o/ ahf/ d"No ?= 485.00 300.00 318.00 296.00 504.00
4 d"No cfDbfgL cg'kft (PE Ratio) cg'kft 18.24 11.34 13.79 15.14 19.35
5 z]o/ k"FhLdf af]g; nfef+z k|ltzt 14.00% 5.00% 10.00% 12.00% 14.25%
6 z]o/ k"FhLdf gub nfef+z e'QmfgL k|ltzt 0.00% 8.16% 15.26% 3.00% 0.75%
7 Jofh cfDbfgL÷shf{ tyf ;fk6 k|ltzt 9.12% 10.86% 11.14% 11.14% 8.18%
8 sd{rf/L vr{÷s'n ;+rfng vr{ k|ltzt 14.24% 12.86% 15.23% 16.18% 18.01%
9 Jofh vr{÷s'n lgIf]k tyf ;fk6L k|ltzt 5.57% 7.33% 7.32% 7.28% 5.54%
10 ;6xL 36a9 cfDbfgL÷s'n cfDbfgL k|ltzt 2.19% 2.34% 3.00% 2.68% 2.73%
11 sd{rf/L af]g;÷s'n sd{rf/L vr{ k|ltzt 25.76% 27.94% 21.70% 16.12% 19.55%
12 v'b gfkmf÷shf{ tyf ;fk6 k|ltzt 2.05% 2.17% 2.06% 1.65% 1.70%
13 v'b gfkmf÷s'n ;DklQ k|ltzt 1.53% 1.59% 1.49% 1.26% 1.25%
14 s'n shf{÷lgIf]k k|ltzt 88.40% 86.08% 89.65% 89.04% 90.60%
15 s'n ;+rfng vr{÷s'n ;DklQ k|ltzt 5.85% 7.04% 7.33% 7.81% 5.74%
16 hf]lvd efl/t ;DklQdf k'FhLsf]ifsf] kof{Kttf

s_ Common Equity Tier 1 k'FhL k|ltzt 11.02% 10.99% 10.11% 9.26% 8.52%
v_ k|fylds kF"hL k|ltzt 11.02% 10.99% 10.11% 9.26% 8.52%
u_ k"/s kF"hL k|ltzt 1.72% 1.13% 2.59% 3.91% 4.84%
3_ s'n kF"hLsf]if k|ltzt 12.74% 12.12% 12.70% 13.17% 13.36%
17 t/ntf (CRR) k|ltzt 8.68% 6.37% 4.56% 5.03% 3.54%
18 lgliqmo shf{÷s'n shf{ k|ltzt 1.30% 1.09% 0.75% 1.38% 1.00%
19 cfwf/ b/ k|ltzt 10.38% 11.16% 10.57% 9.03% 7.16%
20 hf]lvd efl/t Jofhb/ cGt/ k|ltzt 3.49% 3.53% 3.72% 4.81% 3.70%
21 a's g]6jy{ -?= nfvdf_ ?= 111,192 137,028 150,310 160,113 204,018
22 s'n z]o/ ;+Vof 66,288,789 84,643,853 88,876,045 97,877,671 109,622,992
23 s'n sd{rf/L ;+Vof 803 1,221 1,645 1,887 1,862
24 cGo
s_ k|lt sd{rf/L sf/f]jf/ -?= nfvdf_ ?= 1,203 2,260 1,413 1,462 1,896
v_ sd{rf/L vr{÷s'n cfDbfgL k|ltzt 10.13% 9.52% 11.59% 12.55% 13.08%
u_ zfvf ;+Vof 72 121 159 186 189
137
lwtf]kq btf{ tyf lgisfzg lgodfjnL, @)&# sf] lgod @^ sf] pklgod -@_ ;Fu ;DalGwt
cg';"rL !% adf]lhdsf] ljj/0f
!= ;~rfns ;ldltsf] k|ltj]bg M dfly ;dfj]z ul/Psf] 5 .

@= n]vfk/LIfssf] k|ltj]bg M k|:t't k|ltj]bgsf] ;DalGwt zLif{sdf pNn]v ul/Psf] .
#= n]vfk/LIf0f ePsf] ljQLo ljj/0f M PsLs[t ljQLo cj:yfsf] ljj/0f, PsLs[t gfkmf gf]S;fg ljj/0f, PsLs[t
cGo lj:t[t cfDbfgLsf] ljj/0f, PsLs[t OlSj6Ldf ePsf] kl/jt{gsf] ljj/0f, PsLs[t gub k|jfx ljj/0f tyf
;Da4 cg';"rLx? k|:t't k|ltj]bgsf] ;DalGwt zLif{sdf pNn]v ul/Psf] .
$= sfg'gL sf/jfxL ;DaGwL ljj/0f
s= ut cf=j= df a}+sn] tyf a}+ssf lj?4df ;fdfGo Joj;flos sf/f]af/ ;DaGwL d'2f afx]s cGo d'2f g/x]sf] .
v= a}+ssf] ;+:yfks jf ;~rfnsn] jf ;+:yfks jf ;~rfnssf] lj?4df k|rlnt lgodsf] cj1f jf kmf}hbf/L
ck/fw u/]sf] ;DaGwdf d'2f bfo/ ePsf] s'g} hfgsf/L k|fKt gePsf] .
u= s'g} ;+:yfks jf ;~rfns lj?4 cfly{s ck/fw u/]sf] ;DaGwdf d'2f bfo/ ePsf] s'g} hfgsf/L k|fKt gePsf] .
%= ;+ul7t ;+:yfsf] z]o/ sf/f]af/ tyf k|ultsf] ljZn]if0f
s= lwtf]kq ahf/df ;+ul7t ;+:yfsf] z]o/sf] sf/f]af/ ;DaGwdf Joj:yfkgsf] wf/0ff .
z]o/ sf/f]af/df x'g] ptf/ r9fj v'Nnf ahf/n] k|ltkflbt u/]sf] d"No tyf dfGotf cg'?k x'g] ePsfn] o;
;DaGwdf Joj:yfkgsf] wf/0ff t6:y /x]sf] .
v= ut jif{sf] k|To]s q}dfl;s cjlwdf a}+ssf] sf/f]af/ ePsf] z]o/sf] clwstd, Go"gtd / clGtd z]o/ d"Nosf
;fy} s'n sf/f]af/ z]o/ ;+Vof / sf/f]af/ ePsf] lbg ;DaGwL hfgsf/L M
cflZjg d;fGt @)&& kf}if d;fGt @)&&

clwstd d"No ?= #%( clwstd d"No ?= $&(
Go"gtd d"No ?= @*& Go"gtd d"No ?= #!^
clGtd d"No ?= #!* clGtd d"No ?= $!%
sf/f]af/ ;+Vof !!,#@$ sf/f]af/ ;+Vof @(,**!
z]o/ sf/f]af/ lbg ^$ lbg z]o/ sf/f]af/ lbg %* lbg
r}q d;fGt @)&& cfiff9 d;fGt @)&*
clwstd d"No ?= $%! clwstd d"No ?= %##
Go"gtd d"No ?= #^$ Go"gtd d"No ?= $)@
clGtd d"No ?= $$% clGtd d"No ?= %)$
sf/f]af/ ;+Vof @%,(^& sf/f]af/ ;+Vof #(,%&&
z]o/ sf/f]af/ lbg %( lbg z]o/ sf/f]af/ lbg ^% lbg
138
^= ;d:of / r"gf}tL
s= cfGtl/s ;d:of tyf r'gf}tL
− a9\bf] k|lt:kwf{sf sf/0f bIf hgzlQmsf] cefj tyf a+}ssf ljBdfg hgzlQmnfO{ ;d]t Retain ug]{
r'gf}tL,
− bIf hgzlQmsf] ljsf; ug'{ tyf pTk|]l/t ug{ r'gf}tL
− ;"rgf k|ljlwsf] ljsf; ;Fu;Fu} o;;Fu hf]l8Psf ;+rfng hf]lvdx?sf] r"gf}tL
− u}/–Aofh cfDbfgL a9fpg r'gf}tL
− a9\bf] ;~rfng nfut tyf sd{rf/L vr{
− 36bf] :k|]8 b/ .
− cfodf ljljlws/0f Nofpg r'gf}tL
− pko'Qm nufgLsf If]q klxrfg ug{ tyf zfvfx?sf] j[l4 ;Fu;FUf} ;+rfng hf]lvd Jo:yfkg r'gf}tLk"0f{ .
v= afXo ;d:of tyf r'gf}tL

− ljZj e/L dxfdf/Lsf] ?kdf km}lnPsf] sf]le8–!( sf] dxfdf/Ln] a}+lsË Joj;fodf k|ToIf ?kdf c;/ kf/]sf]
5 . a}+ssf] Aofh cfDbfgLsf] /sd c;'nL x'g ;s]sf] 5}g / lgliqmo shf{ a9\g uO{ a}+sx?df hf]lvdsf] :t/
a9]sf] 5 .
− 5f]6f] 5f]6f] ;dodf t/ntfdf b]lvg] cfsl:ds ptf/r9fj,
− ljb]zL ljlgdo sf/f]af/sf qmddf ljlgdo b/df x'g] kl/jt{gaf6 x'g;Sg] hf]lvd,
− d'b|f:kmLlt tyf Aofhb/ aLr ;fd~h:otf sfod gx'g',
− a}lsË If]qdf b]lvPsf] tLj| k|lt:kwf{,
− z]o/ ahf/df b]lvg] cfsl:ds ptf/r9fj,
− nufgLsf ;Lldt cj;/x? .
&= ;+:yfut ;'zf;g
k|:t't k|ltj]bgsf] ;DalGwt zLif{sdf pNn]v ul/Psf] .
*= ljj/0fkqdf k|If]k0f ul/Psf / n]vfk/LIf0f ePsf] ljj/0fdf aL; k|ltzt jf ;f] eGbf a9L km/s ;DaGwL
ljj/0f .
a}+sn] æ*=%)Ü P;=la=Pn= l8a]Gr/ @)*$Æ hf/L ubf{ g]kfn lwtf]kq af]8{af6 ldlt @)&&÷)^÷)! df :jLs[t
ljj/0fkq cg';f/sf] k|If]lkt ljj/0f eGbf jf:tljs n]vfk/LIf0f ePsf] ljj/0fdf @) k|ltzt eGbf a9L leGgtf
/ ;f] sf] sf/0f lgDgfg';f/ /x]sf] 5 .
139
C0fkq hf/L ubf{sf] k|If]lkt ljQLo ljj/0f / n]vfk/LIf0f ePsf] jf:tljs ljQLo ljj/0f aLrsf] t'ngf
140
jflif{s k|ltj]bg
/sd ?= xhf/df
n]vfk/LIf0f
k|If]lkt leGgtf
ljj/0f ePsf] ljQLo @) k|ltzt eGbf a9L leGgtf x'g'sf] sf/0f
ljQLo ljj/0f -Ü_
@)&&÷&*
ljj/0f
;DklQ
gub tyf gub ;dfg 59,76,056 32,07,262 86.33 lgoldt a}lsË sf/f]af/ tyf n]vf zLif{ssf] k'gj{lu{s/0f
g]kfn /fi6« a}+sdf /x]sf] df}Hbft tyf lng' kg]{ 77,40,642 65,74,887 17.73
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft 33,08,708 8,94,261 269.99 lgoldt a}lsË sf/f]af/ tyf n]vf zLif{ssf] k'gj{lu{s/0f
8]l/e]l6e ljQLo pks/0f 52,423 1,37,68,771 -99.62 8]l/e]l6e ljQLo pks/0fx?nfO{ v'b d"Nodf k|:t't u/]sf]] sf/0f
cGo Jofkfl/s ;DklQx? - 1,61,785 100.00 lgoldt a}lsË sf/f]af/ dfk{mt cGo Jofkfl/s ;DklQx?sf] laqmL
a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ tyf ;fk6 60,27,862 45,58,875 32.22 lgoldt a}lsË sf/f]af/df k|If]k0feGbf a9L shf{ k|jfx ePsf]
u|fxsnfO{ lbPsf] shf{ tyf ;fk6 15,85,79,235 14,05,31,129 12.84
lgoldt a}lsË sf/f]af/df k|If]k0feGbf a9L lwtf]kqdf nufgL
lwtf]kqdf nufgL 4,18,25,294 3,06,98,228 36.25
ePsf]
rfn' s/ ;DklQ 1,27,219 2,71,601 -53.16 lgoldt a}lsË sf/f]af/
;xfos sDkgLdf nufgL 51,000 51,000
;Da4 sDkgLdf nufgL - -
nufgL ;DklQx? 2,91,042 1,36,608 113.05 lgoldt sf/f]af/ cGtu{t u}x| a}lsË ;DklQ ;sf/
sf]le8 !( sf] k|efjsf] sf/0f yk zfvfx? tyf k|f]h]S6x? lj:tf/
;DklQ tyf pks/0f 14,51,932 26,76,422 -45.75
gul/Psf]
VoftL / cd"t{ ;DklQ 81,501 87,239 -6.58
:yug s/ ;DklQ - -
cGo ;DklQ 34,29,046 35,40,796 -3.16
s'n ;DklQ 22,89,41,960 20,71,58,863 10.52
bfloTj
a}+s tyf ljQLo ;+:yfx?nfO{{ ltg{ afFsL 77,17,011 93,96,889 -17.88
g]kfn /fi6« a}+snfO{ ltg{ afFsL 58,59,907 60,163 9640.12 lgoldt a}lsË sf/f]af/
n]vfk/LIf0f
k|If]lkt
ljj/0f ePsf] ljQLo leGgtf -Ü_ @) k|ltzt eGbf a9L leGgtf x'g'sf] sf/0f
ljQLo ljj/0f
ljj/0f
8]l/e]l6e ljQLo pks/0f - 1,23,36,613 8]l/e]l6e ljQLo pks/0fx?nfO{ v'b d"Nodf k|:t't u/]sf]] sf/0f
u|fxssf] lgIf]k 18,09,24,009 15,32,07,835 18.09
ltg{ af+sL shf{ ;fk6L - 22,80,000 shf{ ;fk6Lsf] k|If]k0f ul/Psf]df ;f] sf/f]af/ jiff{Gtdf gePsf]
rfn' s/ bfloTj - -
Joj:yf - -
:yug s/ bfloTj 9,66,719 1,62,005 496.72 lgoldt a}lsË sf/f]af/
cGo bfloTj 49,09,948 30,25,856 62.27 lgoldt a}lsË sf/f]af/
hf/L ul/Psf] C0fkq 81,62,559 81,62,559
;'/If0f g/flvPsf] ;xfos cfjlBs bfloTj - -
s'n bfloTj 20,85,40,154 18,86,31,920 10.55
OlSj6L
z]o/ k"FhL 1,09,62,299 97,87,767 12.00
z]o/ lk|ldod - -
;+lrt d'gfkmfaf6 af]g; z]o/ k|bfg u/]sf] / ;f] sf/0f z]o/ k"FhL
;+lrt d'gfkmf 18,08,629 26,70,711 -32.28
yk ePsf]
hu]8f tyf sf]ifx? 76,30,878 60,68,465 25.75 ljt/0f kZrft\sf] v'b gfkmf hu]8f sf]ifdf ;fl/Psf]
s'n OlSj6L 2,04,01,806 1,85,26,942 10.12
s'n bfloTj / OlSj6L 22,89,41,960 20,71,58,863 10.52
jflif{s k|ltj]bg
141
@)&&÷&*
C0fkq hf/L ubf{sf] k|If]lkt gfkmf gf]S;fg ljj/0f / jf:tljs gfkmf gf]S;fg ljj/0f aLrsf] t'ngf
142
/sd ?= xhf/df
jflif{s k|ltj]bg
n]vfkl/If0f k|If]lkt
ljj/0f ePsf] ljQLo ljQLo leGgtf -Ü_ @) k|ltzt eGbf a9L leGgtf x'g'sf] sf/0f
ljj/0f ljj/0f
@)&&÷&*
Jofh cfDbfgL 1,49,49,205 1,69,38,793 -11.75

Jofh vr{ 94,38,999 1,15,28,027 -18.12
v'b Jofh cfDbfgL 55,10,206 54,10,766 1.84
z'Ns tyf sldzg cfDbfgL 13,37,101 14,26,897 -6.29
z'Ns tyf sldzg vr{ 2,04,493 2,06,890 -1.16
v[b z'Ns / sldzg cfDbfgL 11,32,608 12,20,007 -7.16
v'b Jofh, z'Ns / sldzg cfDbfgL 66,42,815 66,30,773 0.18
v'b Jofkfl/s cfDbfgL 7,77,640 4,41,292 76.22 lgoldt a}lsË sf/f]af/
cGo ;+rfng cfDbfgL 10,42,361 55,010 1794.87 k|If]k0feGbf z]o/ las|L cfDbfgL ahf/n] ;kf]6{ u/]sf]n] a9L ePsf]
hDdf ;+rfng cfDbfgL 84,62,816 71,27,075 18.74
!= sf]le8 !( sf] k|efjsf] sf/0f k|If]k0f cg';f/ shf{ c;'nL gePsf]n]
shf{sf] hf]lvd Joj:yf÷-lkmtf{_ tyf cGo gf]S;fgL 7,93,069 2,25,271 252.05
@= g]=/f=a}+s af6 shf{sf] hf]lvd Joj:yfdf kl/dfh{g ePsf]
v'b ;+rfng cfDbfgL 76,69,747 69,01,804 11.13
sd{rf/L vr{ 23,68,241 22,25,986 6.39
cGo ;+rfng vr{ 9,32,138 11,10,423 -16.06
x|f;s§L / kl/iff]wg 2,02,642 2,06,798 -2.01
;+rfng d'gfkmf 41,66,726 33,58,597 24.06 dfly pNn]v eP adf]lhdsf sf/0f
u}/ ;+rfng cfDbfgL 540 - ckn]lvt shf{af6 yk c;'nL ePsf]
u}/ ;+rfng gf]S;fgL 25 - shf{ ckn]vg ePsf]n]
cfo s/ cl3sf] gfkmf 41,67,241 33,58,597 24.08 dfly pNn]v eP adf]lhdsf sf/0f
cfos/
rfn' s/ 13,27,717 10,32,579 28.58 dfly pNn]v eP adf]lhdsf sf/0f
:yug s/ (15,304) - dfly pNn]v eP adf]lhdsf sf/0f
o; cjlwsf] gfkmf ÷-gf]S;fg_ 28,54,828 23,26,018 22.73 dfly pNn]v eP adf]lhdsf sf/0f
sDkgL P]g, @)^# sf] bkmf !)( adf]lhdsf cltl/Qm ljj/0fx?
-s_ n]vfk/LIf0f k|ltj]bgdf s'g} s}lkmot pNn]v ePsf] eP ;f] pk/ ;~rfns ;ldltsf] k|ltlqmof
s'g} ;f/e"t s}lkmot gePsf] .
-v_ nfef+z afF8kmfF8 ug{ l;kmfl/; ul/Psf] /sd
g]kfn /fi6« a}+ssf] :jLs[lt kZrft cf=j @)&&÷&* sf] nflu z]o/wgLx?nfO{ a}+ssf] xfnsf] r'Qmf k"FhL
?= !),(^,@@,((,!(%÷– sf] !$=@% k|ltzt cyf{t ?= !,%^,@!,@&,^#^÷– -cIf/]kL Ps ca{ 5kGg s/f]8
PSsfO; nfv ;QfO; xhf/ 5 ;o 5QL; ?k}+of dfq_ a/fa/sf] af]g; z]o/ tyf )=&% k|ltzt cyf{t ?=
*,@@,!&,@$$÷– -cIf/]kL cf7 s/f]8 afO{; nfv ;q xhf/ b'O{ ;o rf}jfnL; ?k}+of dfq_ a/fa/sf] gub nfef+z
-af]g; z]o/ s/ k|of]hgsf nflu dfq_ k|bfg ug{ l;kmfl/; ul/Psf] 5 .
-u_ z]o/ hkmt ePsf] eP hkmt ePsf] z]o/ ;+Vof, To:tf] z]o/sf] clÍt d"No, To:tf] z]o/ hkmt x'g'eGbf cufj}
;f] afkt sDkgLn] k|fKt u/]sf] hDdf /sd / To:tf] z]o/ hkmt ePkl5 ;f] z]o/ laqmL u/L sDkgLn] k|fKt
u/]sf] /sd tyf hkmt ePsf] z]o/ afkt /sd lkmtf{ u/]sf] eP ;f]sf] ljj/0f M
a}+sn] xfn;Dd s'g} z]o/ hkmt u/]sf] 5}g .
-3_ ljut cfly{s jif{df sDkgL / o;sf] ;xfos sDkgLsf] sf/f]af/sf] k|ult / ;f] cfly{s jif{sf] cGtdf /x]sf]
l:yltsf] k'g/fjnf]sg M
o; ;DaGwdf dfyL k|ltj]bgdf lj:t[t ?kdf 5'§} pNn]v ul/Psf] 5 .
-ª_ sDkgL tyf To;sf] ;xfos sDkgLn] cfly{s jif{df ;DkGg u/]sf] k|d'v sf/f]af/x? / ;f] cjlwdf sDkgLsf]
sf/f]af/df cfPsf] s'g} dxTjk"0f{ kl/jt{g M
;dLIff jif{df a}+sn] lgoldt a}+lsË sf/f]af/x? ul//x]sf] 5 . To:t} a}+ssf] ;xfos sDkgLn] ;d]t cfˆgf]
Joj;fosf] k|s[lt cg'?kg} lgoldt sf/f]af/x? ub}{ cfPsf] 5 . ;dLIff cjlwdf s'g} dxTjk'0f{ kl/jt{g
gePsf] .
-r_ ljut cfly{s jif{df sDkgLsf] cfwf/e"t z]o/wgLx?n] sDkgLnfO{ pknAw u/fPsf] hfgsf/L
ljut cfly{s jif{df s'g} o:tf] hfgsf/L a}+snfO{ k|fKt ePsf] 5}g .
-5_ ljut cfly{s jif{df sDkgLsf ;~rfns tyf kbflwsf/Lx?n] lnPsf] z]o/sf] :jfldTjsf] ljj/0f / sDkgLsf]
z]o/ sf/f]af/df lghx? ;+nUg /x]sf] eP ;f] ;DaGwdf lghx?af6 sDkgLn] k|fKt u/]sf] hfgsf/L
ljut cfly{s jif{df o:tf] hfgsf/L a}+snfO{ k|fKt ePsf] 5}g .
-h_ ljut cfly{s jif{df sDkgL;Fu ;DalGwt ;Demf}tfx?df s'g} ;~rfns tyf lghsf] glhssf] gft]bf/sf]
JolQmut :jfy{sf] af/]df pknAw u/fOPsf] hfgsf/Lsf] Joxf]/f
ljut cfly{s jif{df o:tf] s'g} hfgsf/L a}+snfO{ k|fKt ePsf] 5}g .
-em_ sDkgLn] cfˆgf] z]o/ cfk}mn] vl/b u/]sf] eP To;/L cfˆgf] z]o/ vl/b ug'{sf] sf/0f, To:tf] z]o/sf] ;+Vof /
clÍt d"No tyf To;/L z]o/ vl/b u/] afkt sDkgLn] e'QmfgL u/]sf] /sd
a}+sn] xfn;Dd cfˆgf] z]o/ cfkm}+ vl/b u/]sf] 5}g .
-`_ cfGtl/s lgoGq0f k|0ffnL eP jf gePsf] / ePsf] eP ;f]sf] lj:t[t ljj/0f
o; ;DaGwdf dfly k|ltj]bgdf pNn]v ul/Psf] 5 .
143
-6_ n]vfk/LIf0f ;ldltsf ;b:ox?sf] gfdfjnL, lghx?n] k|fKt u/]sf] kfl/>lds, eQf tyf ;'ljwf, ;f] ;ldltn]
u/]sf] sfd sf/jfxLsf] ljj/0f / ;f] ;ldltn] s'g} ;'emfj lbPsf] eP ;f]sf] ljj/0f
g]kfn /fi6« a}+ssf] lgb]{zg / k|rlnt sfg"gsf] k|fjwfg cg'?k o; a}+ssf] ;~rfns ;ldltn] u}/ sfo{sf/L
;~rfnssf] ;+of]hsTjdf n]vfk/LIf0f ;ldlt (Audit Committee) sf] u7g u/]sf] 5 . o; ;ldltsf] d'Vo p2]Zo
a}+ssf] cfGtl/s lgoGq0f k|0ffnLsf] d"NofÍg, n]vfk/LIf0f k|lqmofsf] d"NofÍg, cfly{s k|ltj]bg / cfly{s ljj/0f
;Dk|]if0fsf] ;'kl/j]If0f u/L a}+ssf] cfly{s ljj/0fx? ;xL / kof{Kt /x]sf], a}+ssf ;Dk"0f{ ljefux?n] cfGtl/s
k|lqmof, gLlt lgodx?sf] kl/kfngf u/]÷gu/]sf] af/] ;'lglZrt ug]{ /x]sf] 5 . o;sf cltl/Qm ;ldltn] afXo
n]vfk/LIf0f k|ltj]bgsf] klg ;dLIff u/L ;~rfns ;ldltnfO{ ;'wf/sf nflu k|:tfj k]z ug]{ u/]sf] 5 . cf=j=
@)&&÷&* df n]vfk/LIf0f ;ldltsf] hDdf @# j6f a}7s a;]sf] lyof] h;sf] ljj/0f lgDg cg';f/ /x]sf] 5 M
;b:ox? pk:yLlt /x]sf] a}7s ;+Vof a}7s eQf ?=
;~rfns >L g/]Gb| s'df/ cu|jfn, ;+of]hs !@ !,$$,)))÷–
;~rfns >L g/]Gb| s'df/ cu|jfn, ;b:o !! !,#@,)))÷–
;~rfns >L lbg]z z+s/ kflnv], ;+of]hs !! !,#@,)))÷–
;~rfns >L lbg]z z+s/ kflnv], ;b:o !@ !,$$,)))÷–
>L lg/fs/ axfb'/ l;+x —cfGtl/s n]vfk/LIf0f ljefu
@# –
k|d'v, ;b:o ;lrj
* ldlt @)&&÷)$÷)! ut] b]lv ldlt @)&&÷!)÷!^ ut];Dd >L g/]Gb| s'df/ cu|jfn n]vfk/LIf0f ;ldltsf]
;+of]hs /xg' ePsf]df ldlt @)&&÷!)÷!* ut] a;]sf] ;~rfns ;ldltsf] #^#cf}+ a}7saf6 >L lbg]z z+s/
kflnv]nfO{ n]vfk/LIf0f ;ldltsf] ;+of]hssf] lhDd]jf/L tf]lsPsf] 5 .
-7_ ljut cfly{s jif{sf] s'n Joj:yfkg vr{sf] ljj/0f

a}+ssf] cfly{s jif{ @)&&÷&* sf] sd{rf/L vr{ -sd{rf/L af]g; ;d]t_ ?= @,#^,*@,$!,#*!÷– / sfof{no
;+rfng vr{ ?= !,##,(@,&@,**%÷– u/L s'n Joj:yfkg vr{ ?= #,&),&%,!$,@^^÷– /x]]sf] 5 .
-8_ ;~rfns, k|aGw ;~rfns, sfo{sf/L k|d'v, sDkgLsf cfwf/e"t z]o/wgL jf lghsf] glhssf gft]bf/ jf lgh
;+nUg /x]sf] kmd{, sDkgL jf ;+u7Lt ;+:yfn] sDkgLnfO{ s'g} /sd a'emfpg afFsL eP ;f] s'/fM
;f] gePsf] .
-9_ ;~rfns, k|aGw ;~rfns, sfo{sf/L k|d'v tyf kbflwsf/Lx?nfO{ e'QmfgL ul/Psf] kfl/>lds, eQf tyf
;'ljwfsf] /sd
;+rfnsx?nfO{ e'Qmfg ul/Psf] ljj/0f M
qm=;+= ljj/0f e'Qmfg ul/Psf] /sd -?=_
!= ;+rfns ;ldltsf] a}7s eQf @#,^),)))÷–
hDdf -s_ @#,^),)))÷–
@= ;+rfns ;ldltsf] a}7ssf] cGo vr{
-s_ e|d0f vr{ ^(,$*$÷–
-v_ kqklqsf tyf ;+rf/ *,$^,(^*÷–
-u_ cGo ;ldlt a}7s vr{ !!,!),)))÷–
-3_ cGo vr{ %,)!,*$@÷–
hDdf -v_ @%,@*,@($÷–
s'n vr{ -s±v_ $*,**,@($÷–
144
sfo{sf/L k|d'v tyf k|aGwsx?nfO{ cf= j= @)&&÷&* df e'Qmfg ul/Psf] kfl/>lds, eQf tyf ;'ljwfsf] ljj/0f M
qm=;+= ljj/0f e'Qmfg ul/Psf] /sd -?=_
!= k|d'v sfo{sf/L clws[t (Chief Executive Officer) @,!!,!(,*#)
@= Gffoa k|d'v sfo{sf/L clws[t (Deputy Chief Executive Officer) !,^),)(,$@%
#= ;xfos k|d'v sfo{sf/L clws[t (Assistant Chief Executive Officer) !,#@,!^,(&^
$= jl/i7 pk dxfk|aGws (Senior Deputy General Manager) !,!%,@#,!**
%= ;xfos dxfk|aGwsx? (Assistant General Managers) @,%&,)$,$^&
^= jl/i7 k|aGwsx? (Senior Managers) #,#(,@@,^*!
&= k|aGwsx? (Managers) $,!&,$%,^#@
*= pk k|aGwsx? (Deputy Managers) *,#&,#$,)$#
(= ;xfos k|aGwsx? (Assistant Managers) (,@&,#),%*^
hDdf /sd -?=_ ##,(&,)^,*@*
-0f_ z]o/wgLx?n] a'lemlng afFsL /x]sf] nfef+zsf] /sd M

o; a}+sn] ljut cfly{s jif{x?df 3f]if0ff u/]sf] gub nfef+z dWo] ;dLIff cjlw;Dd z]o/wgL dxfg'efjx?n]
(,*(,*^,*^*÷– -;fljs lahg]z o'lge;{n 8]enkd]06 a}+s ;d]t_ e'QmfgL lng afFsL /x]sf] 5 . ;fy},
ljut jif{x?df 3f]if0ff ePsf t/ e'QmfgL lng afFsL /x]sf] nfef+z ;DaGwL ljj/0f a}+ssf] j]e;fO6 www.
siddharthabank.com af6 x]g{ ;lsg] Joj:yf ldnfOPsf] 5 .
-t_ bkmf !$! adf]lhd ;DklQ vl/b jf laqmL u/]sf] s'/fsf] ljj/0f M
ljut cf=j=df a}+sn] sDkgL P]g, @)^# sf] bkmf !$! adf]lhd ;DklQ vl/b jf laqmL u/]sf] 5}g .
-y_ bkmf !&% adf]lhd ;Da4 sDkgL aLr ePsf] sf/f]af/sf] ljj/0f M
o; ;DaGwL ljj/0f ljQLo ljj/0fsf] n]vf ;DaGwL l6Kk0fL cGtu{t a'+bf g+= %=& df pNn]v ul/Psf] 5 .
-b_ o; P]g tyf k|rlnt sfg"g adf]lhd ;~rfns ;ldltsf] k|ltj]bgdf v'nfpg' kg]{ cGo s'g} s'/f M
!= n]vfk/LIfs
n]vfk/LIfs >L lh=lk= /fhafxs P08 sDkgL, rf6{8 Psfp06]06\;åf/f cf=j= @)&&÷&* sf] a}+ssf] n]vfk/LIf0f
;DkGg ug'{ ePsf]df wGojfb JoQm ub{5f}+ . ;fy}, sDkgL P]g, @)^# sf] bkmf !!! tyf a}+s tyf ljQLo ;+:yf
;DaGwL P]g, @)&# sf] bkmf ^! -ª_ df ePsf] Joj:yf cg';f/ n]vfk/LIf0f ;ldltsf] l;kmfl/; adf]lhd
n]vfk/LIfs lgo'lQm tyf lghsf] kfl/>lds cg'df]bg ug{ o; ;fwf/0f ;efdf k|:tfj k]z ul/Psf] 5 .
@= o; a}+ssf] ;+rfns jf kbflwsf/Lx?sf] glhssf] gft]bf/ >L sDkgL /lhi6«f/sf] sfo{fno, >L lwtf]kq af]8{ jf
>L g]kfn /fi6« a}+sdf sDtLdf clws[t txdf sfo{/t /x]sf] ;DaGwL ljj/0f M
;f] gePsf] .
145
g]kfn /fi6« a}+såf/f hf/L PsLs[t lgb]{lzsfsf] lgb]{zg g+= @)-(_-3_ adf]lhdsf] ljj/0f
;]jfu|fxLx?nfO{ kg]{ c;'ljwf tyf ;j{;fwf/0fsf] u'gf;f] ;'g'jfO{ ug{ o; a}+sn] æ;"rgf tyf u'gf;f] ;'g'jfO{ 8]:sÆ
:yfkgf u/L ;]jfu|fxLsf] u'gf;f] ;'g'jfO{ ub}{ cfPsf] 5 . pkef]Qmfsf] u'gf;f] ;'gjfO{sf nflu a}+sn] ljleGg dfWodx?sf]
Joj:yf u/L u'gf;f] ;'gjfO{ ul//x]sf] 5 . b]ze/ km}lnPsf cfˆgf zfvfx?df /x]sf ;'emfj k]l6sf, a}+ssf] j]a;fO{6df
/x]sf] x]Nk8]:s, O{d]n, km];a's, efOa/ tyf x6nfOgdf k|fKt u'gf;f]x?sf] ;'g'jfO{ ub}{ cfPsf] 5 . ljleGg dfWodx?af6
k|fKt u'gf;f]x?sf] ;'gjfO{sf lglDt a}+sn] cfGtl/s ;+oGq tof/ u/]sf] 5 h; cg';f/ l56f] 5l/tf] 9+un] ;/f]sf/
jfnfx?sf u'gf;f], lh1f;f tyf ;'emfjx?sf] ;'g'jfO{ ePsf] 5 .
g]kfn /fi6« a}+ssf] lgb]{zg g+= @), a'Fbf g+= ( -3_ df ePsf] Joj:yf adf]lhd cf=j= @)&&÷&* df u|fxs
dxfg'efjx?af6 k|fKt x'g cfPsf u'gf;f] / To; pk/ a}+sn] u/]sf] sf/jfxLsf] ljj/0fM
hDdf k|fKt u'gf;f]sf] ;+Vof a}+sn] ;'g'jfO{ ul/;s]sf] u'gf;f]sf] ;+Vof ;'g'jfO{sf] qmddf /x]sf] u'gf;f] ;+Vof
&) ^$ ^
146
g]kfn /fi6« a}+saf6 k|fKt lgb{]zg ;DaGwdf a}+ssf] k|ltpQ/

!= n]vfk/LIf0f k|ltj]bgdf pNn]v ul/Psf s}lkmotx¿ ;'wf/ ug{ tyf To:tf s}lkmotx¿ bf]xf]l/g glbgsf] nflu a}+sn] cfjZos
sfo{ ub{} hfg]5 .
@= a}+s tyf ljQLo ;+:Yff ;DaGwL P]g @)&# sf] bkmf !! sf] pkbkmf # sf] Joj:yf kfngfy{ k|fKt lgb{]zg cg';f/ ul/g]5 .
#= g]kfn /fi6« a}+saf6 hf/L ul/Psf] Plss[t lgb{]zg g+= !) a'Fbf g+= & df pNn]lvt Joj:yf eGbf x'g] u/L o; a}+sdf ;+:yfks
z]o/ wf/0f ug{] ;+:yfks z]o/wgLx¿ gePsf] Joxf]/f hfgsf/L u/fpFb5f}+ .
$= Capital Adequacy Framework 2015 adf]lhd sfod ug'{ kg]{ k"+hLsf]if cg'kft a}+sn] sfod ub}{ cfPsf] / eljiodf klg
sfod ul//xg] Joxf]/f cg'/f]w ub{5f}+ .
147
l;4fy{ a}+s lnld6]8sf] aL;f}+ jflif{s ;fwf/0f ;ef
k|aGwkqdf ;+zf]wg÷yk÷36sf] tLgdxn] ljj/0f
ljBdfg Joj:yf k|:tfljt Joj:yf ;+zf]wg tyf yk ug'{ kgf{sf] sf/0f

%= a}+ssf] k"FhLsf] ;+/rgfM bkmf %-!_ %= a}+ssf] k"FhLsf] ;+/rgfM bkmf %-!_ a}+ssf] xfn sfod r'Qmf k"FhLsf]
sf] v08 -v_ M a}+ssf] hf/L k"FhL ?= sf] v08 -v_ M a}+ssf] hf/L k"FhL ?= !$=@% k|ltztsf b/n] af]gz
!),(^,@@,((,!(%÷– -cIf/]kL bz ca{ !@,%@,$$,@^,*#!÷– -cIf/]kL afx| ca{ z]o/ ljt/0f ug]{ k|:tfj k]z
5ofgAa] s/f]8 afO{; nfv pgfg;o xhf/ afpGg s/f]8 rf}jfnL; nfv 5AaL; ePsfn] .
Ps ;o kGrfgAa] ?k}Fof dfq_ x'g]5 . xhf/ cf7 ;o PstL; ?k}Fof dfq_ x'g]5 .
%= bkmf %-!_ sf] v08 -u_ M a}+ssf] r'Qmf %= bkmf %-!_ sf] v08 -u_ M a}+ssf] r'Qmf a}+ssf] xfn sfod r'Qmf k"FhLsf]
k"FhL ?= !),(^,@@,((,!(%÷– -cIf/]kL bz k"FhL ?= !@,%@,$$,@^,*#!÷– -cIf/]kL afx| !$=@% k|ltztsf b/n] af]gz
ca{ 5ofgAa] s/f]8 afO{; nfv pgfg;o ca{ afpGg s/f]8 rf}jfnL; nfv 5AaL; z]o/ ljt/0f ug]{ k|:tfj k]z
xhf/ Ps ;o kGrfgAa] ?k}Fof dfq_ x'g]5 . xhf/ cf7 ;o PstL; ?k}Fof dfq_ x'g]5 . ePsfn] .
l;4fy{ a}+s lnld6]8sf] aL;f}+ jflif{s ;fwf/0f ;ef

lgodfjnLdf ;+zf]wg÷yk÷36sf] tLgdxn] ljj/0f
;+zf]wg tyf yk ug'{ kgf{sf]

ljBdfg Joj:yf k|:tfljt Joj:yf
sf/0f
#!=! -s_ ;+rfnx?sf] a}7s eQf tyf ;'ljwf #!=! -s_ ;+rfnx?sf] a}7s eQf tyf ;'ljwf ;+rfnssf] a}7s eQf ;do
b]xfo adf]lhd x'g]5 M b]xfo adf]lhd x'g]5 M ;fk]If agfpg jf~5gLo
ePsfn] .
-!_ k|lt a}7s cWoIfnfO{ ?= !%,))) sf -!_ k|lt a}7s cWoIfnfO{ ?= @),))) sf
b/n] / ;+rfnsnfO{ ?= !@,))) sf b/n] / ;+rfnsnfO{ ?= !%,))) sf
b/n] a}7s eQf pknAw u/fO{g]5 . b/n] a}7s eQf pknAw u/fO{g]5 .
lel8of] sGkm/]lG;Ësf] dfWodaf6 a}7s lel8of] sGkm/]lG;Ësf] dfWodaf6 a}7s
a:bf a}7ssf] lel8of]sf] /]s8{ /flv a:bf a}7ssf] lel8of]sf] /]s8{ /flv
a}7ssf] lg0f{o ptf/ k'l:tsf -dfO{Go"6_ a}7ssf] lg0f{o ptf/ k'l:tsf -dfO{Go"6_
df :jo+ pkl:yt eO{ x:tfIf/ u/]kl5 df :jo+ pkl:yt eO{ x:tfIf/ u/]kl5
dfq eQf k|bfg ul/g]5 . dfq eQf k|bfg ul/g]5 .
148
149
150
151
zfvf ;+hfn
g]kfnsf] && j6f lhNnfx? dWo] %$ lhNnfx?df cfˆgf] pkl:ylt hgfpFb} @)&* d+l;/ d;fGt ;Dd !*( j6f zfvfx?
-# j6f PS;6]G;g sfpG6/ ;lxt_ af6 a}+sn] Joj;fo ;~rfng ul//x]sf] 5 . a}+ssf] k|fb]lzs ;+/rgf cg';f/sf
zfvf ;+hfnx?sf] lj:t[t ljj/0f b]xfo adf]lhd /x]sf] 5 M
k|b]z g+= !
qm=;+= zfvf zfvf k|aGws zfvf sfof{no 7]ufgf ;Dks{ 6]lnkmf]g
1. cfdrf]s df]xg l3ld/] cfdrf]s uf=kf=–$, an+vf, ef]hk'/ 01-6227228
2. a]n6f/ dGhLt a:g]t a;fxf g=kf=–!, a]n6f/ 035-440230
3. lj/f6rf]s k|laGb| >]i7 ;'Gb/ x/}rf g=kf=–!), la/f6rf]s, df]/Ë 021-545523/545524

;'o{ k|;fb Zfdf{
4. lj/f6gu/ d]g/f]8–&, lj/f6gu/, df]/Ë 021-532901/532902
pkfWofo
5. ljtf{df]8 x/L k|;fb nfld5fg] eb|k'/–$, ljtf{df]8, emfkf 023-545661
6. rGb|u9L ;~ho ld> rGb|u9L–&, emfkf 023-456939
7. bds d'lQmgfy ef/tL bds–!#, emfkf 023-585127
8. wgs'6f ;'/]z sfsL{ wgs'6f g=kf=–&, wgs'6f 026-523511/523512
9. w/fg k+sh ofbj w/fg g=kf–%, ;'g;/L 025-534022
10. b'xjL ;ld/ s'df/ r]Dhf]Ë b'xjL g=kf=–%, ;'g;/L 025-541115/541358
11. u9L s]zj >]i7 u9L uf=kf=–@, cf}/fagL, ;'g;/L 9842080360
12. ufO{3f6 ;'lgn kf]v|]n lqo'uf g=kf=–!!, ufO{3f6, pbok'/ 035-421618
13. uf}/fbx g'tg lu/L uf}/fbx g=kf=–%, emfkf 023-480374
14. Onfd ;'/h lj=l;= Onfd g=kf=–!, Onfd 027-520766/521733
15. Og?jf cd/ /fgf du/ Og?jf g=kf=–$, ;'g;/L 025-560262/560363
16. O6x/L gLn]z cfrfo{ O6x/L–!, ;'g;/L 025-584721
17. sfs8leQf rGb| s'df/ kf]v|]n d]rLgu/ g=kf–&, sfs8leQf, emfkf 023-562980
18. s~rgaf/L ;'l:dtf lu/L lj/f6gu/ d=g=kf–$, s~rgaf/L, df]/Ë 021-561581/561582

19. s6f/L k|bLk nf]xgL s6f/L g=kf=–#, pbok'/ 035-450434
20. vfFbaf/L l5/LË z]kf{ vfFbaf/L g=kf=–#, ;+v'jf;ef 029-561172
21. n'Snf cdla|z yfkf v'Da' uf=kf=–@, ;f]n'v'Da' 038-550300/550301
22. dsfn' /d]z /fpt dsfn' uf=kf=–%, ;+v'jf;ef 027-691238
23. gfDr] efujt 9'Ë]n gfDr]–#, ;f]n'v'Da' 038-540451
24. ky/L l6sf axfb'/ sfsL{ ky/L ;lg:r/] g=kf=–!, emfkf 021-555040
25. lkmSsn afns[i0f l/hfn ;'of]{bo g=kf=–^, lkmSsn, Onfd 027-540353/540354
26. /fhdfu{ rf]s /d]z vqL bds g=kf=–!#, /fhdfu{rf]s, emfkf 023-581856/581857
27. ;'?Ëf Zofd afa' g]kfn sGsfO{ g=kf=–#, ;'?Ëf 023-551358/551359
28. tfKn]h'Ë sflh axfb'/ cfn] km'Ën'Ë g=kf=–$ tfKn]h'Ë 024-461056/461057
29. 6«flkms rf]s pd]z nD;fn lj/f6gu/ d=g=kf–(, 6«flkmsrf]s, lj/f6gu/ 021-590314
30. pnf{af/L cf]d k|sfz lwtfn pnf{af/L g=kf=–%, df]/Ë 021-540617
152
k|b]z g+= @
qm=;+ zfvf zfvf k|aGws zfvf sfof{no 7]ufgf ;Dks{ 6]lnkmf]g
cfbz{sf]6jfn uf=kf=–!, hogu/,
1. cfbz{sf]6jfn clgs]t s'df/ ofbj 053-620035
af/f
2. axfb'/dfO{ ?kz]]g s'df/ h}zjfn axfb'/dfO{ g=kf=–$, k;f{ 9845187761
3. alb{af; ljgo >]i7 abL{af;–! 044-550640
4. ljWofktL rf]s ;ltz s'df/ s0f{ hgsk'/ pk d=g=kf=–$, wg'iff 041-590112
5. lj/u~h afa'/fd Gof}kfg] cfbz{gu/, lj/u~h 051-531011
6. rGb|k'/ cho s'df/ rf}w/L rGb|k'/–$, /f}tx6 055-540630/540631
7. b]jtfn cf]d k|tfk kl08t b]jtfn uf=kf=–$, lkk/xf, af/f 053-620019/620020
8. u?8f s}nfz rf}w/L u?8f g=kf=–@, /f}tx6 055-565435/555437
9. uf}zfnf lja]s s'df/ bTt uf}zfnf g=kf=–%, dxf]Q/L 044-556193/556253
10. uf]nahf/ /fd k|sfz l;+x uf]nahf/ g=kf=–^, l;/fxf 9814754618
11. x/Ljg ;nfd l;+x jfOjf x/Ljg g=kf–!!, ;nf{xL 046-530474/530514
12. hgsk'/ cg{ axfb'/ andkfsL hgsk'/ g=kf–!, hgsk'/ 041-590871

hgsk'/ dfnkf]t
13. ;'b]Zj/ k|hfktL hgsk'/ pk d=g=kf–$, hgsk'/ 9806802273
PS;6]G;g sfpG6/
14. sn}of ;~hg s'df/ l;+x sn}of g=kf–*, af/f 053-551920
15. sNof0fk'/ ;Gtf]if rf}w/L sNof0fk'/ v8s g=kf–&, ;Kt/L 9841341802
16. lIf/]Zj/ lzj s'df/ ofbj lIf/]Zj/gfy g=kf=–%, wg'iff 041-540428/540487
17. nfxfg /fd k|df]b ofbj nfxfg g=kf–#, nfxfg 033-560969/560970
18. nfnaGbL sdn e08f/L nfnaGbL g=kf=–^, ;nf{xL 046-501369/501367
19. dfwjgf/fo0f lai0f' k|;fb u'Ktf dfwjgf/fo0f uf=kf=–^,dfwjk'/ 9811766877
20. ldr}{of pHhjn zfxL ldr}{of g=kf=–^, l;/fxf 033-550084/550216
21. d'/nLrf]s /lag 9sfn lj/u~h d=g=kf–!!, k;f{ 051-522634/520136
22. /fhlj/fh ;Gtf]if ;fx /fhlj/fh g=kf–&, ;Kt/L 033-522053/522054
23. /fdfgfGb rf]s cho s'df/ ofbj hgsk'/ pk d=g=kf–*, wg'iff 041-527550/527559
24. /fduf]kfnk'/ laho s'df/ d08n /fduf]kfnk'/ g=kf–%, /fduf]kfnk'/ 044-410083/410084
25. l;d/f s[i0f k|;fb uf}td u9LdfO{ g=kf–@, l;d/f, af/f 053-521940
afUdtL k|b]z
1. cgfdgu/ l/hg t'nfw/ sf7df8f}+ d=g=kf–#@, cgfdgu/ 01-5706151/5706152
2. la P08 la PS;6]G;g l/tf bfxfn nlntk'/ d=g=kf, Ujfsf]{ 01-5007621

sfpG6/
3. afnsf]6 lbk]Gb| yfkf ;'o{ljgfos g=kf–@, afnsf]6, 01-6639622
eQmk'/
4. afn'jfvfgL k|efs/ k'8f;}gL a'9flgns07 g=kf–!), sf7df8f}+ 01-4164390/4164391
5. ag]kf ch'{g kf]v|]n ag]kf g=kf–&, sfe]| 011-663925/663955
6. a§f/ pQ/Wjh nfdf ljb'/ g=kf–@, a§f/, g'jfsf]6 010-561946/561947
7. e/tk'/ ;GbLk af/fsf]6L e/tk'/ d=g=kf–!), lrtjg 056-521981/523191
153
8. af]8] dlgif 5':ofafuf dWok'/ l7dL g=kf–*, af]8], eQmk'/ 01-6639211
9. af}4 ;ldk l;+x kxf/L sf7df8f}+ d=g=kf–^, af}4 01-4490797
10. rfaxLn piff cfrfo{ sf7df8f}+ d=g=kf–&, rfaxLn, 01-4482795/4492483

sf7df8f}+
11. rfkfufFp ;'zfGt yfkf uf]bfj/L g=kf–!), nlntk'/ 9851234023
12. r/Lsf]6 k]d l5/L z]kf{ led]Zj/ g=kf–#, r/Lsf]6, bf]nvf 049-421121/421249
13. wflbËj]zL /]z' clwsf/L lgns07 g=kf –#, wfbLËa]zL, wfbLË 010-520093
14. wg]Zj/ efjgf >]i7 6f]vf g=kf–#, sf7df8f}+ 01-5158436
15. wfkf;L ;lsnf 9sfn 6f]vf g=kf=–*, sf7df8f}+ 01-4986790
16. b'wf}nL kz'ktL laqmd yfkf b'3f}nL g=kf–(, l;Gw'nL 047-412021/412022
17. u0f]zyfg ljg' ltjf/L 6f]vf g=kf–!), sf7df8f}+ 01-4381561/4363504
18. u¶f3/ /f]zg k/fh'nL dWok'/ l7dL g=kf–!%, u¶f3/, 01-5639435

eQmk'/
19. uf]s'nu+uf k|bLk s'df/ sfsL{ uf]s'nu+uf uf=kf–#, /fd]5fk 044-692091
20. uf]n~h/ x]d s'df/ >]i7 uf]n~h/ uf=kf–%, l;Gw'nL 9841567449
21. uf]+ua' cljz]s s'df/ yfkf sf7df8f}+ d=g=kf–@(, uf]+ua', 01-4389227

sf7df8f}+
22. xfQLjg clgzf k|wfg nlntk'/ d=g=kf–@*, nlntk'/ 01-5251594
23. xfQLuf}8f ;'lbgf 9'Ëfgf a'9flgns07 g=kf–&, sf7df8f}+ 01-4374580/4379388
24. xfQL;f/ lbk]Gb| cfrfo{ sf7df8f}+ d=g=kf–!, xfQL;f/, 01-4442919

sf7df8f}+
25. x]6f}+8f ck0f{ ;~h]n x]6f}+8f–!), a}+s/f]8 057-526767
26. Orªu'gf/fo0f k'is/ kf08] gfufh'{g g=kf–!, sf7df8f}+ 01-4880813
27. Odf8f]n ;Gh]z >]i7 dxfnIdL g=kf–$, Odf8f]n, 01-5201022

nlntk'/
28. hf]/kf6L nz' ;'Aaf tf]dafKkf] uf]s0f]{Zj/ g=kf–^, hf]/kf6L, 01-4910796/4910788
sf7df8f}+
29. sfF8f3f/L lakgf v8\sf sfu]Zj/L dgx/f g=kf–(, sf7df8f}+ 01-5900994/5900993
30. sn+sL laho /fh ;'j]bL sf7df8f}+ d=g=kf–!$, sn+sL, 01-5219570

sf7df8f}+
31. sfnLdf6L clgtf dxh{g sf7df8f}+ d=g=kf–!#, sflndf6L, 01-5375683
sf7df8f}+
32. sfnf]k'n ;'bz{g ;fksf]6f sf7df8f}+ d=g=kf–#), sfnf]k'n 01-4441983/4441984
sf7df8f}+
33. sdnljgfos ;'lgtf e'h' eQmk'/ g=kf=–!, Rofdfl;+x, eQmk'/ 01-6620380/6620381
34. sflGtky ld/f kGt sf7df8f}+ d=g=kf–#), sf7df8f}+ 01-4226002/4240998
35. skg pld{nf a}B a'9flgns07 g=kf=–!@, sf7df8f}+ 01-4822489/4822913
36. lstL{k'/ ;l/gf >]i7 lstL{k'/ g=kf=–(, gofFahf/, 01-4334933

sf7df8f}+
37. s'n]Zj/ ;'/]Gb| kf08] sf7df8f}+ d=g=kf–!$, sf7df8f}+ 01-4284110
38. s'df/Lkf6L nlntf clwsf/L nlntk'/ d=g=kf–!(, nlntk'/ 01-5408650
39. nflhDkf6 u0f]z k|;fb clwsf/L sf7df8f}+ d=g=kf–@, nflhDkf6, 01-4002274/4002134

sf8df8f}+
40. dWok'/ l7dL abg d}of 6\jogf dWok'/ l7dL d=g=kf–(, /fw]/fw], 01-6633441
eQmk'/
154
41. dxf/fhu~h k|;Gg hË /fodfemL sf7df8f}+ d=g=kf–%, dxf/fhu~h, 01-4720709
sf7df8f}+
42. dËnk'/ lbg]z vgfn e/tk'/ d=g=kf–!%, lrtjg 056-591911
43. g/b]jL df]lgsf dfgGw/ vgfn sf7df8f}+ d=g=kf–!*, g/b]jL, 01-4263919/4263920

sf7df8f}+
44. gf/fo0fu9 dLg axfb'/ rf}+nfuf+O{ e/tk'/–$, lrtjg 056-596127
45. g/]kmfF6 Plngf yfkf >]i7 sf7df8f}+ d=g=kf–#@, g/]kmfF6 01-5149311/5149221
46. gofF ahf/ lbks clwsf/L sf7df8f}+ d=g=kf–!^, gofF ahf/, 01-43802121/4361812
sf7df8f}+
47. g]kfn6f/ k|sfz 9sfn tf/s]Zj/ g=kf=–!!, sf7df8f}+ 01-4365475
48. Go"/f]8 ljKnjL l;+x sf7df8f}+ d=g=kf–@@, Go"/f]8, 01-4224616/4223379

sf7df8f}+
49. k'/fgf] afg]Zj/ pBj 9sfn sf7df8f}+ d=g=kf–!), k'/fgf] afg] 01-4484996
Zj/, sf7df8f}+
50. kbdk'/ ;'lgn vgfn sflnsf g=kf=–%, lrtjg 9849142084
51. k;f{ clgkm ltjf/L v}/]gL g=kf=–*, lrtjg 056-583400/583311
52. kf6g /jL >]i7 nlntk'/ d=g=kf=–@!, kf6g, 01-5005531

nlntk'/
53. kmlk{Ë l/s]z s'df/ sfsL{ blIf0fsfnL g=kf=–^, sf7df8f}+ 01-4710569/4710691
54. k'tnL;8s PS;6]G;g lg/g s]=;L= sf7df8f}+ d=g=kf=–@*, k'tnL;8s 01-4264857

sfpG6/
55. /fdsf]6 lbks axfb'/ dx/f gfufh'{g g=kf= –^, sf7df8f}+ 01-4039690
56. /f]zL ;'lzn ;fksf]6f /f]zL g=kf=–&, s6'~h], sfe|] 9801606375
57. ;/:jtLgu/ k'ik /fh cof{n sf7df8f}+ d=g=kf=–^, ;/:jtLgu/ 01-4822730
58. ;ftbf]af6f] lk|of >]i7 nlntk'/ d=g=kf=–!%, rfkfufFp, 01-5151828

nlntk'/
59. z+vd'n /rgf nfld5fg] sf7df8f}+ d=g=kf=–!), z+vd'n 01-4781396/4781516
60. l;Gw'nL lgltz a:g]t sdnfdfO{ g=kf=–^, l;Gw'nL 047-520748/520747
61. ;'Gwf/f Plngf zfSo nlntk'/ d=g=kf=–!@, kf6g, 01-5554498

nlntk'/
62. ;'o{ljgfos dx]z dfgGw/ dWok'/ l7dL g=kf=–&, ;'o{ljgfos, 01-6620092/6620093
eQmk'/
63. :joDe" k|la0f cfdfTo sf7df8f}+ d=g=kf=–!%, :joDe" 01-5247256
64. 6fF8L /d]z kf}8]n /Tggu/ g=kf=–*, lrtjg 05-6563143
65. 7d]n k'hf ah|frfo{ sf7df8f}+ d=g=kf=–@(, 7d]n 01-4701340/41
66. ltgs'g] dlxdf Gof}kfg] -cof{n_ sf7df8f}+ d=g=kf=–#%, ltgs'g] 01-4111941/4111881
67. lqk'/]Zj/ gj/fh sfsL{ sf7df8f}+ d=g=kf=–!!, lqk'/]Zj/ 01-4232504
68. ltgr'nL lgUdf UoNh]g z]kf{ sf7df8f}+ d=g=kf=–^, ltgr'nL 01-4917233
69. hfjnfv]n clgz l3ld/] nlntk'/ d=g=kf=–$, k'Nrf]s, 01-5453423

nlntk'/
155
u08sL k|b]z
1. au/ x/L axfb'/ ef6 kf]v/f d=g=kf–!, au/, sf:sL 061-527747
2. afun'Ë ;'lht ef/L afun'Ë g=kf=–@, afun'Ë 068-522933/522934
3. a]gL u0f]z kf7s a]gL g=kf=–* a]gL ahf/, DofUbL 069-521257/521258
4. a];Lzx/ ?b| k|;fb kf]v|]n a]zLzx/ g=kf=–* a]zLzx/, nDh'Ë 066-521369
5. ljgo lqj]0fL dx]Gb| uf]bf/ ljgo lqj]0fL g=kf=–!, gjnk'/ 078-416186/416190
6. la/f}6f z]efsfGt kf}8]n kf]v/f d=g=kf–!&, la/f}6f, sf:sL 061-460185
7. a'4 rf]s lai0f' k|;fb zdf{ kf]v/f d=g=kf–!), a'4rf]s, sf:sL 061-432505
8. lrKn]9'Ëf ;/f]h >]i7 kf]v/f d=g=kf–$, lrKn]9'Ëf, sf:sL 061-543725
9. bnbn] sdn uf}td b]jr'nL g=kf=–!#, gjnk'/ 078-575071
10. bdf}nL ;'/]z /fh Gof}kfg] Aof; g=kf=–#, bdf}nL, tgx'F 065-564790/565690
11. b]j3f6 lqljqmd nfld5fg] b]j3f6 uf=kf=–%, tgx'F 056-500094/500095
12. b'n]uf}8f laZjf; af:tf]nf z'Snf u08sL g=kf=–#, tgx'F 065-414422/414423
13. 8'd|] z+s/ vgfn aGbLk'/ uf=kf=–!, tgx'F 065-580197
14. u}8fsf]6 l/s]z >]i7 u}8fsf]6 g=kf=–$, u}8fsf]6 ahf/ 078-501739/503183
15. uf]/vf ahf/ lhjg aflgof uf]/vf g=kf=–^, uf]/vf 064-420944
16. x]Dhf lagf]b /fh kf}8]n kf]v/f d=g=kf–@*, x]Dhf, sf:sL 061-400574
17. sfjf;f]tL t]kXofË lkmofs sfjf;f]tL g=kf=–@, gjnk/f;L 078-541133/541134
18. n]s;fO8 lago kxf/L kf]v/f d=g=kf, n]s;fO8, sf:sL 061-454414
19. n]vgfy s]za /fh kf}8]n kf]v/f d=g=kf–@&, tfnrf]s, sf:sL 061-564838
20. k:{ofË clg?b| a/fn kf]v/f d=g=kf–%, k:{ofË, sf:sL 061-419512/419195
21. kf]v/f Hof]ltGb| kf}8]n kf]v/f d=g=kf–*, Go"/f]8, sf:sL 061-551338
22. jfnLË uf]kL s[i0f /]UdL jfnLË g=kf=–*, jfnLË 063-440003
n'lDagL k|b]z
1. cd/ky /fh' kf}8]n a'6jn pk=d=g=kf–$, ?kGb]xL 071-541650/541809
2. la=kL= rf]s nf]s laqmd yfkf g]kfnu~h pk=d=g=kf–!@, afFs] 081-520076
3. afF;u9L lg/Ghg s'df/ 1jfnL afF;u9L g=kf=–%, alb{of 9851162882
4. ab{3f6 sdn kf}8]n ab{3f6 g=kf=–$, ab{3f6 078-580607
5. e}/xjf lhjg l3ld/] l;4fy{gu/ g=kf=–!@, k|x/L6f]n, e}/xjf 071-523645
6. a'6jn rGb| b]j kf}8]n a'6jn pk=d=g=kf–*, ?kGb]xL 071-551540
7. rGb|f}6f led axfb'/ s]=l;= lzj/fh g=kf=–^, slknj:t' 076-540521/540522
8. 3f]/fxL ldun l;+x 7s'/L ;lxbrf]s–!! ,3f]/fxL, bfË 082-563174
9. uf]?l;Ë] pdË kflv|g a'4e'dL g=kf=–@, slknj:t' 076-545275
10. lhtk'/ dgf]h kf}8]n afF8u+uf g=kf=–!, slknj:t' 076-550425
11. h'd|L /jLg ;'a]bL Ko"7fg g=kf=–$, Ko"7fg 086-460153
12. v}/]gL cfgGb a:g]t b]jbx g=kf=–&, ?kGb]xL 071-577350
156
13. vh'/f clelgt l;+x vh'/f uf=kf=–#, afFs] 081-560114/560115
14. sf]xnk'/ lgd{n ad sf]xnk'/ g=kf=–!!, afFs] 081-542040/542041
15. sf]6Lxjf sdn sf]O{/fnf ltnf]tdf g=kf=–!%, ?kGb]xL 071-514156
16. s[i0fgu/ /fd k|;fb v/fn lzj/fh g=kf=–@, slknj:t' 076-520656
17. ndxL ;'jf; zfxL ndxL g=kf=–%, bfË 082-540905
18. n'lDagL ls/0f s'df/ uf}td n'lDagL ;+:s[lts g=kf=–!), ?kGb]xL 071-580397
19. d0fLu|fd /fh]Gb| k|;fb cfrfo{ d0fLu|fd g=kf=–%, ?kGb]xL 071-560807/560806
20. drf{jf/L x/L gf/fo0f rf}w/L drf{jf/L uf=kf=–#, ?kGb]xL 9857038614
21. g]kfnuGh d]3gfy 9sfn g]kfnuGh pk=d=g=kf–!, afFs] 081-521707/527932
22. Go"/f]8, g]kfnuGh dgf]h s'df/ tLjf/L g]kfnuGh pk=d=g=kf–$, afFs] 081-520431/520451
23. kfNkf gf/fo0f kf}8]n tfG;]g g=kf=–#, kfNkf 075-521567/521568
24. k/f;L slkn sfˆn] /fdu|fd g=kf=–%, gjnk/f;L 078-520647
25. k'yf pQ/u+uf t]h l;+x s'bdn k'yf pQ/u+uf uf=kf=–!@, ?s'd k"j{ 9848090650
26. ;f}/fxf, km;f{l6s/ ch'{g uf}td ;'4f]wg uf=kf=–%, ?kGb]xL 071-400217
27. t'N;Lk'/ ls/0f cfrfo{ la=kL= rf]s–% 082-521707
28. ozf]w/f gj/fh ;'j]bL ozf]w/f uf=kf=–^, slknj:t' 076-620236
29. of]uLs'6L nIdL k|;fb 1jfnL ltnf]tdf g=kf=–#, ?kGb]xL 9847069612
30. tf}lnxjf ls/0f l3ld/] tf}lnxjf g=kf=–!, slknj:t' 076-560678
s0ff{nL k|b]z
1. b}n]v hgs /fh cf]emf gf/fo0f g=kf=–!, b}n]v 089-410060
2. h'Dnf k|sfz tLjf/L rGbggfy g=kf=, h'Dnf 091-561163/561164
3. d';Lsf]6 cf]k]Gb| lji6 d'l;sf]6 g=kf=–%, ?s'd klZrd 088-530380
4. ;'v]{t /~hg sf]O{/fnf la/]Gb|gu/ g=kf=–^, ;'v]{t 083-523852
;'b'/ klZrd k|b]z

1. cQ/Lof lblnk kËfnL uf]bfj/L g=kf=–@, s}nfnL 091-550516/550031
2. af}lgof lwdGt/fh lu/L af}lgof, bf]wf/f–(, s}nfnL 091-404118/404119
3. a'9Lu+uf wd{gGb cj:yL a'9Lu+uf g=kf=–^, afh'/f 9841891795
4. SofDk; rf]s of]u]Gb| e08f/L wgu9L pk=d=g=kf–*, s}nfnL 01-523014/523015
5. 89]nw'/f lty{ axfb'/ e'msn cd/u9L g=kf=–%, 89]nw'/f 096-410014
6. wgu9L lgt]z >]i7 d]g/f]8, wgu9L, s}nfnL 091-527463
7. nDsL k|s[tL ;Gt 7s'/f7L nDsL r'xf g=kf=–!, s}nfnL 091-540536/540537

8. dx]Gb|gu/ e'jg k|;fb kGt ledbQ g=kf=–$, dx]Gb|gu/ 099-520163
9. l6sfk'/ o1 l;+x u9lznf l6sfk'/–(, s}nfnL 091-561163
157
158
sfo{sf/L ;d"x
;'Gb/ k|;fb s8]n
k|d'v sfo{sf/L clws[t
/fd]Zj/ k|;fb a:ofn

;xfos k|d'v sfo{sf/L clws[t
z]/ axfb'/ a'9fyf]sL

jl/i7 gfoa dxfk|aGws
ch'{g eb| vgfn ;[hg s[i0f dNn ;'/]z/fh dxh{g k|zGg v8\sf
k|d'v– ;fgf tyf demf}nf Pj+ k|d'v– ;"rgf k|ljlw k|d'v–lahg]z ;kf]6{÷k]d]06 k|d'v–skf]{/]6 qm]l86
pkef]Qmf shf{ ;f]n';G;\
Joj:yfkg ;d"x
z}nhf 1jfnL dgf]x/ s]=;L= sdn a:g]t k+sh kGt
k|d'v– PsLs[t hf]lvd k|d'v– s]lGb|o shf{ k|zf;g k|d'v– k|b]z g+= ! k|d'v– dfgj ;+;fwg tyf
Joj:yfkg tyf lgoGq0f ljk]|if0f
O{/f k|wfg k|lbk kGt laKnjL l;+x cldt >]i7
k|d'v– shf{ hf]lvd k|d'v– EofnL l/;f]{;]; zfvf k|aGws– Go"/f]8 k|d'v– u08sL k|b]z
k|ljg 9'+u]n clgGb| /fh cfrfo{ k|lj0f lglw ltjf/L rGbg sfsL{
k|d'v– k|b]z g+= @ k|d'v– ljz]if ;DklQ -shf{ k|d'v– s]lGb|o ;+rfng k|d'v sfo{sf/L clws[t
c;'nL_ OsfO{ -kb:yfkg_–l;4fy{ Soflk6n
lnld6]8
pk]Gb| k|sfz utf}{nf k'hg nfn cdfTo cjl;z k|;fb cf]emf ?b|gfy 9'+ufgf
k|d'v– s0ff{nL k|b]z tyf k|d'v– l8lh6n a}+lsË k|aGws– ahf/ Joj:yfkg k|aGws– shf{ hf]lvd
n'lDagL pkk|b]z
lg/h >]i7 1fg]Gb| sfsL{ /ljg dNn ;'lzn g]kfn
k|aGws– Joj;fo ljsf; k|d'v– ;fdfGo k|zf;g k|d'v– sf8{ k|d'v– n'lDagL k|b]z
-;fgf tyf demf}nf Pj+
pkef]Qmf shf{_
;/f]h sfˆn] nId0f l3ld/] lg/fs/ axfb'/ l;+x ;'jf; >]i7
k|d'v– cg'kfng tyf ;+:yfut sDkgL ;lrj k|d'v– cfGtl/s n]vfk/LIf0f k|d'v– pkk|b]z g+= !
;'zf;g
cgGt >]i7 xl/ k|;fb ltdN;Lgf kjg rGb| clwsf/L /fdhL aflgof
k|d'v– ;s{n clkm;, gofFahf/ k|d'v– pkk|b]z g+= @ k|d'v– ;'b'/klZrd k|b]z ;Dks{ k|aGws– skf]{/]6 qm]l86
159
ck0ff{ lu/L b'uf{ /fh kf08] ;'lbk tfd|fsf/ cho s'df/ l;+x
;Dks{ k|aGws– EofnL k|d'v– afUdtL k|b]z k|aGws– Joj;fo ljsf; k|d'v– ;s{n clkm;,
l/;f]{;]; -;fgf tyf demf}nf Pj+ lqk'/]Zj/
pkef]Qmf shf{_
;/f]hf /]UdL lgdf g]kfn Hof]ltGb| kf}8]n cr{gf kf}8]n
k|d'v– ;s{n clkm;, rfalxn k|d'v– ;s{n clkm;, Zffvf k|aGws– kf]v/f ;Dks{ k|aGws– Go"/f]8
nflhDkf6
hLt axfb'/ clwsf/L 1fg]Gb| dxh{g s]zj vftL k|d]z >]i7
k|d'v– 6«]h/L k|d'v– ;s{n clkm;, k|d'v–n3' a}+lsË tyf k|d'v– ljQ tyf n]vf
s'df/Lkf6L zfvf/lxt a}+lsË
e/t s'df/ wfdL lbk]Gb| dfg ah|frfo{ lbks /fh jfUn] ;'o{ k|;fb zdf{
k|aGws– zfvf ;dGjo OsfO{ ;Dks{ k|aGws– skf]{/]6 qm]l86 k|aGws– ljz]if ;DklQ -shf{ pkfWofo
c;'nL_ OsfO{ zfvf k|aGws– la/f6gu/
lznf tfHof k|lj0f cdfTo ck{0f ;Gh]n afa'/fd Gof}kfg]
k|d'v– ;s{n clkm;, u¶f3/ zfvf k|aGws– :joDe' zfvf k|aGws– x]6f}+8f zfvf k|aGws– la/u+h
ld/f kGt ;'/h s'df/ hf]zL dx]Gb| /fjn ;'/h nfdf
zfvf k|aGws– sflGtky ;Dks{ k|aGws– skf]{/]6 qm]l86 k|aGws– shf{ hf]lvd k|aGws– Joj;fo ljsf;
-;fgf tyf demf}nf Pj+
pkef]Qmf shf{_
rGb| b]j kf}8]n dlgnfn lyª tfdfË ;/f]h cof{n d]3gfy 9sfn
zfvf k|aGws– a'6jn k|aGws– ;]G6«n 6«]8 ck/];g k|aGws– ;"rgf k|ljlw zfvf k|aGws– g]kfnu~h
l/g]z /fd ;}+h' rGbg u'Ktf /f}lgof/ gj/fh sfsL{ lhjg l3ld/]
k|aGws– shf{ hf]lvd k|aGws– zfvf ;dGjo OsfO{ zfvf k|aGws– lqk'/]Zj/ zfvf k|aGws– e}/xjf
/laGb| zfxL clgn >]i7 ;lrt s'df/ sfsL{ pHhjn zfxL
k|aGws– lahg]z k|f];]; ;Dks{ k|aGws– skf]{/]6 qm]l86 k|aGws– k]d]06 ;f]n';G; zfvf k|aGws – ldr}{of
l/OlGhlgol/Ë
lhjg s'df/ rfln;] Dfft[sf k|;fb vgfn lzlz/ xl/ /fhe08f/L pbo t]uL t'nfw/
k|aGws– s]lGb|o shf{ k|zf;g ;Dks{ k|aGws– skf]{/]6 qm]l86 k|aGws– 6«]h/L k|aGws– ;"rgf k|ljlw
tyf lgoGq0f
dLg axfb'/ rf}nfufFO{ rGb| uf]laGb dxh{g lbk]Gb| kf}8]n uf]s'n ;fksf]6f
zfvf k|aGws– gf/fo0fu9 k|aGws– zfvf ;DjGo OsfO{ k|aGws– ;fdfGo k|zf;g k|aGws– sfg"g
160
161
162

Annual Report 2077 - 78 (2020 - 21)

Uploaded by

Copyright:

Available Formats

Annual Report 2077 - 78 (2020 - 21)

Uploaded by

Document Information

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Annual Report 2077 - 78 (2020 - 21)

Uploaded by

Copyright:

Available Formats

ljifo ;"rL

qm=;+ ljifo k[i7

>L z]o/wgL dxfg'efjx?,

k|ltlglw -k|f]S;L_ kmf/d

ljifoM k|ltlglw lgo'Qm u/]sf] af/] .

lgj]bs k|ltlglw lgo'Qm ePsf] JolQmsf]

l;4fy{ a}+s lnld6]8,

aL;f}+ jflif{s ;fwf/0f ;efdf pkl:yt x'g hf/L ul/Psf]

z]o/wgLsf] gfdM >L ================================================================================== s'n z]o/ ;+VofM =============================

z]o/wgLsf] x:tfIf/M =======================================================

clwljs;{ shf{ cfjlws shf{

xfo/ kr{]h shf{

!*( @)* !!^ !,*()

zfvfx? P=l6=Pd\= zfvf/lxt a}+lsË POS d]l;g

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

8]la6 sf8{ qm]l86 sf8{ O{G6/g]6 a}+lsË df]afO{n a}+lsË

d+l;/ d;fGt, @)&*

cfb/0fLo z]o/wgL dxfg'efjx?,

dgf]h s'df/ s]l8of, cWoIf

-r_ v'b Aofh cfDbfgL

/sd ?= @,*%,$*,@*# ;+169.12 :yfut ;fdflhs pQ/bfloTj 0.75%

8]la6 sf8{ tyf qm]l86 sf8{

196,684 1,423 / %,$^,(** hgf l;4fy{ a}+s :df6{ k|of]ustf{ /x]sf

17,207 23,813 27,215 28,810

h'g;'s} a}+s ljQLo ;+:yfn] hf/L u/]sf qm]l86 tyf 91,737

u|fxssf] lgIf]k 4.20 180,438,924,523 139,172,356,368 180,924,009,324 139,609,497,543

Plss[t gfkmf gf]S;fg ljj/0f

Jofh vr{ 4.30 9,435,980,749 9,835,116,274 9,438,998,984 9,858,014,892

v'b Jofh cfDbfgL 5,544,155,649 5,631,017,053 5,510,206,437 5,574,137,381

z'Ns tyf sldzg cfDbfgL 4.31 1,498,916,709 1,150,164,069 1,337,101,297 1,073,835,829

v'b ;+rfng cfDbfgL 7,886,102,977 6,611,325,576 7,669,746,712 6,483,554,562

cGo ;+rfng vr{ 4.37 949,909,537 978,613,126 932,137,985 962,765,346

;+rfng d'gfkmf 4,315,574,465 3,238,729,500 4,166,725,516 3,167,652,017

u}/ ;+rfng cfDbfgL 4.39 1,198,837 644,509 540,449 207,064

u}/ ;+rfng gf]S;fgL 4.40 24,679 39,218,977 24,679 39,218,977

cfo s/ cl3sf] d'gfkmf 4,316,748,623 3,200,155,033 4,167,241,286 3,128,640,105

cfos/ vr{ 4.41

rfn' s/ 1,366,638,594 1,018,824,432 1,327,716,985 997,719,652

:yug s/ (11,021,860) (12,510,185) (15,304,042) (12,693,262)

u}/ lgolGqt :jfy{ 52,088,736 24,611,265 - -

o; cjlwsf] d'gfkmf 2,961,131,889 2,193,840,786 2,854,828,343 2,143,613,715

k|lt z]o/ cfDbfgL

8fOn'6]8 k|lt z]o/ cfDbfgL 26.54 19.79 26.04 19.55

k'gMd"NofÍgaf6 ePsf gfkmf÷-gf]S;fg_ - - - -

j}]b]lzs ;+rfngsf] sf/0f ljQLo ;DklQsf] ljlgdo

gfkmf÷gf]S;fgdf jlu{s/0f gul/Psf cGo v'b

cGo ;DklQ 9,672,624,977 (3,786,103,263) 9,662,987,007 (3,786,558,268)

;+rfng ;DjlGw rfn' bfloTjdf -sld_÷j[l4

gub k|jfxsf] x]lhÍaf6 ePsf] gfkmf÷

j}]b]lzs ;+rfngsf] sf/0f ljQLo

af]g; z]o/ lgisfzg 900,162,602 (122,091,505) - - - - - (378,071,097) (400,000,000) - - -

a}+ssf ;fwf/0f z]o/wgLsf lgldQ

! >fj0f @)&& sf] ;dfof]hLt÷

hDdf of]ubfg 900,162,602 (122,091,505) - - - - - (1,723,198,063) (400,000,000) (1,345,126,966) - (1,345,126,966)

ljj/0f a}+ssf ;fwf/0f z]o/wgLsf lgldQ u}/ lgolGqt hDdf OlSj6L

;dfof]hg÷k'gM:yfkgf - - - - - 69,391,170 - - - 69,391,170 - 69,391,170

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

@= ;6xL 36a9 sf]if - -

#= k"FhL lkmtf{ sf]if (469,037,069) (468,443,783)

$= ;+:yfut ;fdflhs pQ/bfloTj sf]if (28,548,283) (21,436,137)

!( @) !!^ !,*()

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

/sd ?= @,%,$,@*# ;+169.12 :yfut ;fdflhs pQ/bfloTj 0.75%