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City Express Finance Company Ltd.

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rf}wf}+ aflif{s ;fwf/ 0f ;efdf pkl:yt x'g hf/ L ul/ Psf] k|j] z–kq .

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l;6L PS:k|]; kmfOgfG; sDkgL lnld6]8sf]

rf}wf}}+++ jflif{s ;fwf/0f ;ef a:g] ;"rgf

o; l;6L PS;k|]; kmfOgfG; sDkgL lnld6]8sf] ldlt @)&^÷(÷# df a;]sf] ;~rfns ;ldltsf] @($cf}+ a}7ssf] lg0f{ofg';f/ ;+:yfsf]] rf}wf}+ jflif{s ;fwf/0f ;ef lgDg ldlt, ;do / :yfgdf lgDg laifox? pk/ 5nkmn tyf lg0f{o ug{ a:g] ePsf]n] ;Dk"0f{ z]o/wgL dxfg'efjx?sf] hfgsf/Lsf] nflu cg'/f]w ul/Psf] 5 .

;ef x'g] ldlt, ;do / :yfg M–

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-@_ n]vfk/LIfssf] k|ltj]bg ;lxtsf] cfly{s jif{ @)&%÷)&^ sf] jf;nft, gfkmfgf]S;fg lx;fa tyf gub k|jfx ljj/0f nufot ;f] ;Fu ;DalGwt cg';"rLx? dfly 5nkmn u/L kfl/t ug]{ .

-#_ sDkgL P]g, @)^# sf] bkmf !!! cg';f/ cfly{s jif{ @)&^÷)&& sf] n]vfk/LIf0f ug{sf nflu n]vfk/LIfssf] lgo'lQm / kfl/>lds lgwf{/0f ug]{ .

-$_ ljljw .

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-!_ l;6L PS:k|]; kmfOgfG; sDkgL ln= / cGo pko'Qm a}+s tyf ljQLo ;+:yfx? Ps cfk;df ufEg] jf ufleg] -Merger_ tyf k|fKtL -Aquisition_ k|of]hgsf] nflu ;xdltkq -Memorandum of Understanding_ df x:tfIf/ ug{ Merger tyf Aquisition ;ldlt u7g ug{, rn crn ;DklQ d"NofÍg -Due Deligence Audit_ ug{ d"NofÍgstf{sf] lgo'lQm ug{, lghsf] kfl/>lds lgwf{/0f ug{, ;DalGwt lgodgsf/L lgsfox?;Fu ;xdlt lng nufotsf cGo ;Dk"0f{ sfo{ ug{ ;~rfns ;ldltnfO{ clVtof/L lbg] / !# cf}+ jflif{s ;fwf/0f ;efn] ;~rfns ;ldltnfO{ k|bfg u/]sf] clVtof/L adf]lhd Merger tyf Aquisition ;DaGwdf ;~rfns ;ldltn] xfn;Dd u/]sf sfd sf/jfxL cg'df]bg ug]{ ;DaGwdf .

-@_ ljljw .

cf1fn],sDkgL ;lrj



;fwf/0f ;ef ;DalGw ;fdfGo hfgsf/L

!= rf}wf}+ jflif{s ;fwf/0f ;ef k|of]hgsf nflu ldlt @)&^÷(÷!^ ut] z]o/wgL btf{ lstfa aGb /xg] 5 .

@= ;efdf pkl:yt x'g] z]o/wgLx?n] jflif{s k|ltj]bg k'l:tsfsf ;fydf k|]lift k|j]zkq ;fydf lnO{ cfpg x'g cg'/f]w 5 . olb k|j]zkq k|fKt gug'{ ePsf] eP cfˆgf] s'g} kl/rofTds k|df0fkq ;fydf lnO{ cfpg' x'g cg'/f]w 5 .

#= ;efdf efu lngsf nflu :jod\ pkl:yt x'g g;Sg] eO{ cGo JolQm -z]o/wgL_ nfO{ k|ltlglw lgo'Qm ug{ rfxg] z]o/wgLx?n] k|ltlglw lgo'Qm ul/Psf] k|f]S;L kmf/d ;ef ;'? x'g] lbg eGbf slDtdf @ -b'O{_ lbg cufj} cyf{t ldlt @)&^÷(÷@& ut] laxfg !!M)) ah] leq sDkgLsf] sfof{no, b/af/dfu{, 306f3/, sf7df8f}++df btf{ u/fO{ ;Sg'kg]{5 .

$= k|ltlglw -k|f]S;L_ sf] ?kdf lgo'Qm x'g] JolQm sDkgLsf] z]o/wgL x'g' kg{]5 .

%= gfafns jf czQm z]o/wgLsf] tkm{af6 sDkgLsf] z]o/wgL btf{ lstfadf ;+/Ifssf] ?kdf gfd btf{ ePsf] JolQm jf k|ltlglw -k|f]S;L_ n] ;efdf efu lng, dtbfg ug{, k|ltlglw tf]Sg kfpg] 5 .

^= Ps} z]o/wlgn] Ps eGbf al9 JolQmnfO{ k|ltlglw d's// u/]df ;+:yfsf] sfof{nodf klxn] btf{ ePsf] k|ltlglwnfO{ dfq dfGotf lbO{g] 5 .

&= yk hfgsf/Lsf nflu sDkgLsf] sfof{no b/af/dfu{, 306f3/, sf7df8f}++}+ sfof{no ;do leq ;Dks{ /fVgx'g cg'/f]w 5 .



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rf}wf}}+++ jflif{s ;fwf/0f ;efdf ;~rfns ;ldltsf] tkm{af6 cWoIfåf/f k|:t't k|ltj]bg

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o; l;6L PS;k|]; kmfOgfG; sDkgL lnld6]8sf] rf}wf}}+}+}+ jflif{s ;fwf/0f ;efdf pkl:yt x'g'ePsf z]o/wgL dxfg'efax? Pjd\ cltly dxfg'efjx?nfO{ ;~rfns ;ldlt tyf d]/f] JolQmut tkm{af6 xflb{s :jfut Pjd\ cleafbg ub{5' .

o; sDkgLn] s]Gb|Lo sfof{no, 306f3/ sf7df8f}+ tyf zfvf sfof{nox? ufO3f6 / latf{df]8af6 ljQLo sf/f]jf/ ub{} cfO/x]sf] oxfFx?nfO{ cjut} 5 . ljutdf aGb ePsf Go"/f]8 sf7df8f}+, s'df/Lkf6L nlntk'/ / lrKn]9'Ëf, kf]v/fsf zfvfx? k'gM ;~rfngdf Nofpg g]kfn /fi6« a}+saf6 :jLs[lt k|fKt u/L ;s]sf] 5 . tL zfvfx? ;~rfngdf Nofpgsf] nflu cfjZos tof/L eO{/x]sf] cjut u/fpg rfxG5' . vftfjfnf u|fxsx?nfO{ sf/f]jf/ ug{ ;xh x'g ;sf]; eGg] clek|fon] ljQLo ;+:yf g]kfn lSnol/Ë xfp;sf] sg]S6 cfOlkP;df cfj4 ePsf] 5, h;af6 u|fxsx?nfO{ cfˆgf] vftfaf6 /sd x:tfGt/0f ug{ tyf sf/f]jf/sf] ljj/0f k|fKt ug{ ;xh ePsf] ljZjf; lnPsf] 5' .

g]kfn /fi6« a}+sn] a}+s tyf ljQLo ;+:yfx? Ps cfk;df ufEg] ;DaGwdf lnPsf] gLlt cg';f/ cGo pko'Qm a}+s tyf ljQLo ;+:yf;Fu o; ljQLo ;+:yfnfO{ ufEg] tyf k|fKtL ug{] ;DaGwdf t]x|f}+ jflif{s ;fwf/0f;efaf6 kfl/t k|:tfjcg';f/ ljleGg a}+s tyf ljQLo ;+:yf;Fu 5nkmn eO{/x]sf] cjut u/fpg rfxG5' .

z]o/wgL dxfg'efjx¿ Û

o; ljQLo ;+:yfn] ljutdf C0ffTds /x]sf ljQLo ljj/0fx?nfO{ qmdz Go"g ub}{ ;+:yfnfO{ d'gfkmf cfh{gsf] cj:yfdf k'¥ofpg ;~rfns ;ldlt sl6a4 /x]sf] xF'bf oxfFx? ;a}af6 ;b\efj / ;xof]usf] ck]Iff u/]sf] 5' . ljQLo ;+:yfsf ultljlwx?sf af/]df ;~rfns ;ldltsf] k|ltj]bgdf lj:t[t ?kdf pNn]v ul/Psf] 5 .

o; ljQLo ;+:yfn] ;+:yfut ;'zf;g, P]g, lgod, g]kfn /fi6« j}+ssf] lgb]{zgx? tyf ljlgod, cfGtl/s lgb]{lzsfx? cGtu{t /x]/ Joa;flos lqmofsnfk ;~rfng ug{] u/]sf] 5 . o;} l;nl;nfdf rfn' cfly{sf jif{df klg ;+:yfn] cjnDag ug]{ gLlt÷eflj of]hgfx? Tfyf sfo{fGjog / ;kmntfsf nflu ;+:yfn]] v]Ng'kg]{ e"ldsfsf] ;DjGwdf dxŒjk"0f{ tyf /rgfTds ;'emfj, ;Nnfx / dfu{bz{gx? k|fKt x'g] ck]Iff /fVb} sDkgLsf] cfly{s jif{ @)&%÷)&^ sf] n]vfk/LIf0f ul/Psf] jf;nft, gfkmf gf]S;fg lx;fj, gub k|jfx ljj/0f nufotsf cg';"lrx? ;lxtsf] cfly{s k|ltj]bg Nepal Financial Reporting Standard (NFRS) cg';f/ tof/ u/L jflif{s k|ltj]bg oxfFx? ;dIf 5nkmn tyf cg'df]bgsf] nflu o; ;ef ;dIf k]z u/]sf] Joxf]/f hfgsf/L u/fpFb5' .

wGojfb Û

rGb| 608g

cWoIf



-s_ cfly{s jif{ @)&%÷&^ sf] sf/f]jf/sf] ;ldIff M ?= xhf/df

ljj/0frfn' cf=j= @)&%÷&^

ut cf=j= @)&$÷&%

j[l4÷sdL/sddf k|ltztdf

r'Qmf k"FhL 400,000.00 150,000.00 250,000.00 166.67Ühu]8f tyf sf]ifx? 134,874.00_ –14,831.00_ –120,042.00_ -809.38Üs'n ;DkQL 425,848.00 233,589.00 192,259.00 82.31Üs'n lgIf]k 139,394.00 46,671.00 92,723.00 198.67Üs'n shf{ ;fk6 210,068.00 40,483.00 169,585.00 418.91Üs'n nufgL - 500.00 –500.00_ -100.00Ü


ut cf=j= @)&$÷&%

/sddf k|ltztdf

Jofh cfDbfgL 22,019.00 7,659.00 14,360.00 187.49ÜJoh vr{ 4,422.00 9,510.00 –5,088.00_ –53.50Ü_z'Ns tyf sldzg cfDbfgL 3,426.00 133.00 3,293.00 2475.94Üz'Ns tyf sldzg vr{ - - - 0.00ÜcGo ;~rfng cfDbfgL –2,876.00_ 2,680.00 –5,556.00_ –207.31Ü_shf{ tyf cGo gf]S;fgLsf] hf]lvd Joj:yf÷lkmtf{

–34,323.00_ –18,299.00_ –16,024.00_ 87.57Ü

sd{rf/L vr{ 17,462.00 10,644.00 6,818.00 64.05ÜcGo ;~rfng vr{ 12,364.00 9,587.00 2,777.00 28.97Üx|f;s§L / kl/zf]wg 5,840.00 4,629.00 1,211.00 26.16Üu}/ ;~rfng cfDbfgL 6.00 - 6.00 100.00Üu}/ ;~rfng vr{ –8,851.00_ –623.00_ –8,228.00_ 1320.71Ücfos/ vr{ 3,419.00 –686.00_ 4,105.00 598.40Üo; jif{sf] gfkmf 4,541.00 –5,537.00_ 10,078.00 182.01Ü


ut cf=j= @)&$÷&%

j[l4÷sdL

k"FhL kof{Kttf -k|ltztdf_ 56.93Ü 24.77Ü 129.83Ülgis[o shf{÷s'n shf{ -k|ltzt_ 1.95Ü 100Ü –98.05Ü_k|lt z]o/ cfDbfgL -?_ 1.13 -3.69 130.62Üg]6 jy{ k|lt z]o/ -?_ 66.28 90.11 –26.45Ü_



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cf=j= @)&%÷)&^

cf=j= @)&!÷&@ @)&@÷&# @)&#÷&$ @)&$÷&% @)&%÷&^

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cf=j=

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!= lgIf]k ;+sng

cf=a= )&%÷&^ df ;+:yfsf] s'n lgIf]k ?=!#,(#,($,@$&÷ /x]sf] 5, h'g ut cfly{s jif{sf] t'ngfdf !(*=^& k|ltztn] j[l4 ePsf] 5 eg] ljQLo ;+:yfsf] jrtdf /x]sf] lgIf]ksf] c+z sl/j %! k|ltzt eGbf dfly /x]sf] 5 .

@= shf{ tyf ;fk6

cl3Nnf] cfly{s jif{ )&$÷&% df of] ljQLo ;+:yf ;d:ofu|:t cj:yfaf6 d'Qm eO{ lgodgsf/L lgsfon] tf]lslbPsf] l;dfleq /xL sf/f]jf/ ug'{k/]sf]n] ut cf=j=df shf{ k|jfx z'Go /x]sf] lyof] . ;dLIff jif{df eg] s'n shf{ tyf ;fk6 ?= @!),)^*,)*%÷ /x]sf] 5 .

#= Aofh cfDbfgL tyf vr{

cfly{s jif{ @)&%÷&^ df Aofh cfDbfgLdf ut cfly{s jif{sf] t'ngfdf !*&=$( k|ltztn] j[l4 x'g uof] eg] cl3Nnf] cfly{s jif{sf] t'ngfdf Jofh vr{df %#=%) k|ltztn] 36\g uO{ ;sf/fTds k|efj kg{ uPsf] 5 . To:t} ut jif{df v'b Jofh cfDbfgL C0ffTds /xg uPtf klg o; jif{ v'b Jofh cfDbfgL ? !&,%(^,(()÷ /x]sf] 5 .

$= ;+rfng vr{

cfly{s jif{ @)&$÷&% df ;+:yfsf] s'n ;+rfng vr{ ?= @$,*%(,!(^÷ ePsf]dfcfly{s jif{ @)&%÷&^ df $#=$& k|ltztn] j[l4 eO{ ?=#%,^^%,@^)÷ k'u]sf] 5 . o; jif{ ;+:yfsf] sd{rf/Ldf ePsf] j[l4 tyf Joj;fodf j[l4 xfl;n ug{] nIo cg'?k Joj;fo k|j{4gsf nflu ul/Psf] vr{ cflb sf/0fx?n] ubf{ s'n ;+rfng vr{df j[l4 ePsf] xf] . ;+:yfn] u/]sf] o; nufgLn] cfufdL lbgx?df ;+:yfsf] Joj;fo j[l4df 6]jf k'/\ofpg] ck]Iff lnOPsf] 5 .

%= ;+rfng d'gfkmf

cfly{s jif{ @)&%÷&^ df ;+:yfsf] ;+rfng d'gfkmf ? !^,*)$,&!!÷ /xg uof], h'g ut cfly{s jif{df C0ffTds /x]sf] lyof] . @)^( d+l;/ b]lv @)&$ d+l;/;Dd of] ljQLo ;+:yf ;d:ofu|:t cj:yfd /x]sf] sf/0f shf{ nufgL tyf lgIf]k ;+sng ug]{ sfo{ gePsf] / g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd v/fa shf{ c;"n pk/ u/L ;j{;fwf/0f tyf ;+:yfut lgIf]k lkmtf{ ug]{ sfo{ ug'{ k/]sf]n] klg ck]lIft ;'wf/ x'g ;s]sf] 5}g .

^= v'b gfkmf÷gf]S;fg

lautdf v/fa shf{df kl/0ft eO{ zt k|ltzt shf{ gf]S;fgL Joj:yfdf /x]sf] /sd c;"n pk/ ePsf] x'Fbf cl3Nnf] cfly{s jif{sf] t'ngfdf d'gfkmfdf !*@=)@ k|ltztsf] j[l4 ePsf] 5 .

cf=j=



&= kF'hL sf]ifsf] kof{Kttf

ut cfly{s jif{ @)&$÷&% sf] cGTodf @$=&& k|ltzt sfod /x]sf] lyof] . cf=a= )&%÷&^ df k"FhLsf]if %^=(# sfod /x]sf] 5, h'g g]kfn /fi6« a}+ssf] lgb{]zg jdf]lhd sfod ug'{kg{] Go"gtd !! k|ltzt eGbf dfly /x]sf] 5 .

-v_ /fli6«o tyf cGt/f{li6«o cfly{s kl/b[io

ljZj cy{tGq

;g\ @)!* df ljZj cy{tGq #=^ k|ltztn] j[l4 ePsf]df ljsl;t /fi6«x?sf] cy{tGq @=@ k|ltztn] j[l4 ePsf] lyof] eg] ;g\ @)!(df !=( k|ltztn] j[l4 x'g] cGt/f{li6«o d'b|f sf]ifsf] k|If]k0f /x]sf] 5 . ;g\ @)!(df ljsf;zLn b]zx?sf] cy{tGq $=! k|ltztn] j[l4 x'g] k|If]k0f /x]sf] / blIf0f Pl;ofsf /fi6«x?sf] cfly{s a[l4 b/ /fd|f] b]lvPsf]n] g]kfn h:tf] ljsf;zLn b]zsf] cy{tGqdf ;d]t cg's'n k|efj kg{] b]lvG5 eg] l5d]sL /fi6« ef/tdf b]lvPsf] cfly{s dGbLsf] b'ik|efj klg kg{ ;Sg] b]lvG5 .

s'n u|fx:y pTkfbg tyf d'b|f:kmLlt

cfly{s jif{ @)&%÷)&^ df s'n u|fx:y pTkfbg j[l4b/ &=! k|ltzt /x]sf] s]Gb|Lo tYofÍ ljefusf] k|f/lDes cg'dfg 5 . s[lif pTkfbgdf j[l4, phf{ cfk"lt{df ;xhtf, lgdf{0f sfo{df tLj|tf, cf}Bf]lus pTkfbg lj:tf/ tyf ko{6s cfudg a9]sf sf/0f cfly{s j[l4 pRr /x]sf] xf] . cfly{s jif{ @)&%÷&^ df s'n u|fx:y artsf] s'n u|fx:y pTkfbg;Fusf] cg'kft @)=% k|ltzt k'u]sf] cg'dfg 5 . s'n /fli6«o artsf] o:tf] cg'kft %@=$ k|ltzt k'u]sf] cg'dfg 5 . cl3Nnf] jif{ oL cg'kftx? qmdzM !&=* k|ltzt / $&=! k|ltzt /x]sf lyP . cfly{s jif{ @)&%÷&^ df s'n l:y/ kF'hL lgdf{0fsf] s'n u|fx:y pTkfbg;Fusf] cg'kft #^=( k|ltzt k'u]sf] cg'dfg 5 . s'n kF'hL lgdf{0fsf] o:tf] cg'kft ^@=# k|ltzt k'u]sf] cg'dfg 5 . cl3Nnf] jif{ oL cg'kftx? qmdzM #$=& k|ltzt / %%=@ k|ltzt /x]sf] lyP . ;dLIff jif{df artsf] t'ngfdf nufgL pRr /x]sf]n] ;fwgsf] ;|f]t–dfu cGt/sf] s'n u|fx:y pTkfbg;Fusf] cg'kft (=( k|ltzt /x]sf] cg'dfg 5 . cl3Nnf] jif{ o:tf] cg'kft *=! k|ltzt /x]sf] lyof] . cfly{s jif{ @)&%÷)&^ sf] P3f/ dlxgfdf cf};t pkef]Qmf d'b|f:kmLlt $=% k|ltzt /x]sf] 5 . cl3Nnf] jif{ o:tf] d'b|f:kmLlt $=@ k|ltzt /x]sf] lyof] .

ljQLo If]qsf] cj:yf

cf=a= )&%÷&^ df a}+s tyf ljQLo ;+:yfx?sf] lgIf]k !*=@@ k|ltztn] a9]sf] 5 . cl3Nnf] jif{ pQm a[l4 b/ !&=^ /x]sf] lyof] . ;dLIff jif{df jfl0fHo a}+s, ljsf; a}+s / ljQ sDkgLx?sf] lgIf]k qmdzM !^=%# k|ltzt, #!=(^ k|ltzt / !(=%& k|ltztn] a9]sf] 5 . cl3Nnf] jif{ jfl0fHo a}+s, ljsf; a}+s / ljQ sDkgLx?sf] lgIf]k qmdzM !*=)& k|ltzt, @^=)* k|ltzt / @!=(@ k|ltztn] a9]sf] lyof] . cfly{s jif{ )&%÷&^ cfiff9;Dddf a}+s tyf ljQLo ;+:yfx?af6 lghL If]qdf k|jflxt shf{ @)=!* k|ltztn] a9]sf] 5 . cl3Nnf] jif{ o:tf] shf{ @! k|ltztn] a9]sf] lyof] . ;dLIff jif{df jfl0fHo a}+såf/f !*=@^ k|ltzt, ljsf; a}+såf/f #^=@( k|ltzt / ljQ sDkgLåf/f !(=*& k|ltzt shf{ k|jfx la:tf/ ePsf] 5 .

cfly{s jif{ )&%÷&^ df lj:t[t d'b|fk|bfosf] jflif{s j[l4b/ !* k|ltztsf] ;Ldfleq /fVg] nIo /flvPsf]df @)&^ cfiff9 d;fGtdf jflif{s ljGb'ut j[l4b/ !^=& k|ltzt /x]sf] 5 . df}lb|s If]qaf6 k|jfx x'g] shf{dWo] cfGtl/s shf{sf] j[l4b/ @@=% k|ltzt / lghL If]qtkm{sf] shf{sf] j[l4b/ @)=) k|ltztdf ;Lldt ug]{ k|If]k0f ul/Psf]df @)&^ cfiff9 d;fGtdf oL shf{sf] jflif{s ljGb'ut j[l4b/ qmdzM @%=! k|ltzt / @)=^ k|ltzt /x]sf 5g\ . jfl0fHo a}+sx?n] cfˆgf] s'n shf{sf] s[lif If]qdf Go"gtd !) k|ltzt / phf{ tyf ko{6g If]qdf Go"gtd !% k|ltzt shf{ k|jfx ug{'kg]{ Joj:yf /x]sf]df @)&^ cfiff9df d;fGtdf oL If]qx?df qmdzM *=^ k|ltzt / *=^ k|ltzt shf{ k|jfx ePsf] 5 . jfl0fHo a}+s, ljsf; a}+s / ljQ sDkgLn] cfˆgf] s'n shf{ ;fk6sf] Go"gtd % k|ltzt clgjfo{ ?kdf ljkGg ju{df k|jfxdf ug'{kg]{ Joj:yf /x]sf]df @)&^ cfiff9 d;fGtdf o:tf] shf{sf] c+z ^=! k|ltzt /x]sf] 5 . ;a} :yfgLo txdf jfl0fHo a}+ssf] zfvf k'¥ofpg] gLlt cg';f/ @)&^ c;f/;Dddf &#@ :yfgLo txdf jfl0fHo a}+ssf zfvf k'u]sf 5g\ . @)&% c;f/df o:tf] ;+Vof ^#! /x]sf] lyof] . @)&^ cfiff9 d;fGt;Dddf jfl0fHo a}+sx?sf] zfvf ;+Vof #,%*%, ljsf; a}+sx?sf] !,@^&, ljQ sDkgLx?sf] @)% / n3'ljQ ljQLo ;+:yfx?sf] #,@( u/L s'n zfvf ;+Vof *,^*^ k'u]sf] 5 . ;dLIff jif{df a}+s tyf ljQLo ;+:yfsf zfvfx?n] cf}iftdf %,&&^ ;]jfu|fxLx?nfO{ ;]jf k|bfg ub}{ cfPsf] b]lvG5 .



-u_ k|ltj]bg tof/ ePsf] ldlt;Dd rfn' jif{{sf] pknlAw / eljiodf ug'{kg]{ s'/fsf] ;DjGwdf ;~rfns ;ldltsf] wf/0ff M

!_ ljQLo kl/;'rsdf pknAwL M

;+:yfsf] rfn' cfly{s jif{ @)&^÷)&& sf] k|yd q}df;;Ddsf] n]vf k/LIf0f x'g afFsL ljQLo ljj/0f lgDg jdf]lhd /x]sf] 5 . ?= xhf/df

ljj/0f cflZjg d;fGt @)&^÷@)&&

r'Qmf k"FhL 400,000.00

hu]8f tyf sf]ifx? –140,763.00_

s'n ;DkQL 400,778.00

s'n lgIf]k 120,753.00

s'n shf{ ;fk6 184,914.00

k'FhL kof{Kttf 61.28

@_ u|fxs ;]jf, Joj:yfkg tyf cGo If]qdf ;"rgf k|ljwLsf] k|of]u

cfhsf] o'udf ;'rgf k|ljwL Joj;fosf] Ps cleGg cË ;flat x'g ku]sf] 5, h;sf] k|of]u lagf Joj;flos k|lt:kwf{df pqg ;d]t c;kmn h:t} x'g uPsf] b]lvG5 . t;y{ o; ;+:yfn] o;nfO{ s]lGb|s[t ug{ k|wfg sfof{no, 306f3/, sf7df8f}+df g} ;Dk"0f{ zfvfx?sf] sf/f]jf/ PsLst ug{ s]lGb|s[t k|0ffnL nfu" ul/;s]sf]] 5 . ;fy;fy} u|fxsn] o; ;+:yfsf]] s'g}klg zfvfaf6 t'?Gt gub e'Qmfg tyf bflvnf ug{ ;Sg] k|fawfg ;d]t ul/Psf] 5 . o; ;+:yfsf] r]s cGo ljQLo ;+:yfx?af6 ;f6\g ;Sg] Joj:yfsf] nfuL O{–lSnol/ªsf] Joj:yf ;d]t ul/;lsPsf] 5 . g]kfn /fi6« a}+ssf] lgb]{zg cg'?k Disaster Recovery Plan cGt{ut Joj;fo ubf{ l;lh{t s'g}klg tYofÍnfO{ ;'/lIft ug{ ljz]if ;'/Iff of]hgf agfO{ nfu" ul/Psf] 5 .

#_ :yflkt zfvfx?sf] ljsf; tyf ;Da4{g / gofF zfvf lj:tf/

xfn ;+:yfsf] s]Gb|Lo sfof{no 306f3/ sf7df8f} tyf pbok'/sf] ufO3f6 zfvf / emfkfsf] latf{df]8 zfvf ul/ tLg :yfgaf6 Joj;flos sf/f]jf/ xF'b} cfO/x]sf] 5 . ;+:yf ;d:ofu|:t 3f]if0f ePkl5 aGb ul/Psf s'df/Lkf6L zfvf, nlntk'/, Go"/f]8 zfvf, sf7df8f}+ / lrKn]9'Ëf zfvf, kf]v/f k'g:yf{kgf ug{sf] nflu g]kfn /fi6« j}+saf6 :jLs[lt k|fKt eO{;s]sf]n] zfvf ;~rfngsf] nflu cfjZos tof/L eO{/x]sf] 5 eg] ;+efJotfsf] cWoog ul/ cfjZostf cg';f/ zfvf sfof{no lj:tf/ ug{] gLlt ;+:yfn] lnPsf] 5 .

$_ cfGtl/s lgoGq0f k|0ffnLsf] ljj/0f

;+:yfn] cfGtl/s lgoGq0f k|0ffnLnfO{ r':t /fVg g]kfn /fi6« a}+ssf] lgb]{zg, a}+s tyf ljQLo ;+:yf ;+DaGwL P]g @)&# df ePsf] Joj:yf adf]lhd ;~rfns ;ldltn] cfˆgf] hafkmb]xLtfdf n]vfk/LIf0f ;ldlt, hf]lvd Joj:yfkg ;ldlt, sd{rf/L ;]jf ;'ljwf ;ldlt, v/Lb ;ldlt, kbk"lt{ ;ldlt, cfly{s lgb]{zg ;ldlt, shf{ ;ldlt, ;'zf;g ;ldlt tyf pk;ldltx? u7g ul/ Joj:yfkgdf ljz]if Wofg k'¥ofPsf] 5 . ;fy} ;f]xL cg'?k ljleGg sfo{ ug{ ljleGg ljlgodfjnL, gLlt, lgb]{zg tyf sfo{ljlw ;d]t agfO{ nfu' ul/Psf] 5 .

o;} ul/ n]vf k/LIf0f ;ldltn] ;+DkGg ug]{ sfo{nfO{ ;'Id ug{ / b}lgs sf/f]jf/sf] ;d]t cWoog ul/ lgoGq0f ug{ afx\o n]vfkl/Ifs lgo'Qm u/L o; sfo{nfO{ k|efjsf/L agfO{Psf] 5 . o;sf nfuL )&%÷&^ df lk Pn cf/ hL P;f]l;o6\; nfO{ afx\o n]vfk/LIfs lgo'Qm ul/ sf/f]jf/x?sf] n]vfk/LIf0f ul/Psf] 5 eg] rfn' cf=j= @)&^÷&& sf] cfGtl/s n]vfk/LIf0f sfo{sf] nflu lk P; cf/ Pr P;f]l;o6\;nfO{ lgo'QmL ul/Psf] 5 .

%_ ufEg]÷ufleg], k|flKt tyf k"FhL a[l¢ ;+DaGwdf

g]kfn ;/sf/ tyf g]kfn /fi6« a}+ssf] gLlt cg';f/ ljQLo ;+:yfnfO{ ufEg] ufleg] tyf k|fKtL ;DaGwL sfo{nfO{ 7f]; ?k lbg ljleGg a}+s tyf ljQLo ;+:yfx?;Fu 5nkmn hf/L /flvPsf] 5 .



^_ dfgj ;+;fwg Joj:yfkg

;+:yfsf] ;du| ;+oGqnfO{ ;dofg's'n ub{} nfg] ;Gbe{df ;+:yfdf sfo{/t sd{rf/Lx?sf] bIftf, l;k / nuglzntfsf ;fy} Joj;flos s'zntfsf] 7"nf] e"ldsf /xg] x'gfn] ;f] sf] nflu dfgj ;+;fwgnfO{ cem ;'9[9 u/L sd{rf/Lx?df ;dofg's'n l;k, bIftf tyf Joj;flostf clej[l4 ub}{ n}hfg' kg]{ ;~rfns ;ldltsf] wf/0ff /x]sf] 5 . eljiodf cfkm\gf] sf/f]jf/sf] bfo/f tyf If]qnfO{ km/flsnf] kfb}{ nUg' kg]{, u|fxsx?nfO{ k|efjsf/L ;]jf k|bfg ug{ sd{rf/Lx?nfO{ pTk|]l/t ub}{ ;do ;dodf tflnd k|bfg ub}{ nUg' kg]{, k|lt:kwL{ jftfj/0fdf ;dofg's'n k|ljlwx? ckgfO{ gofF gofF k|lt:kwL{ ;]jf tyf ;'ljwfx?sf] ljsf; ub}{ nUg' kg]{ tyf u|fxs ;]jfd'vL gLltx?sf] lgdf{0f u/L nfu" ub}{ nUg' kg]{ tYonfO x[bo+ud ul/ cufl8 a9\g' kg]{ ;~rfns ;ldltsf] wf/0ff /x]sf] 5 .

&_ ;+:yfut ;fdflhs pQ/bfloTj

;+:yfut ;fdflhs pQ/bfloTj cGtu{t g]kfn /fi6« a}+saf6 hf/L lgb{]zg adf]lhd vr{ ug{] ;DjGwdf o; ;+:yfn] ljleGg lsl;dsf sfo{qmdx? ;+rfng u/L cfPsf] / eljiodf ;d]t o;} u/L ;+:yfut ;fdflhs pQ/bfloTj jxg ug{] gLlt lnPsf] 5 . rfn' cfly{s jif{df dfgj ;]jf cf>d dfk{mt a[4 tyf c;xfox?sf] nflu hf8f]sf] nflu !%$ yfg lˆn; Hofs]6 ljt/0f ul/Psf] 5 .

-3_ cf}Bf]lus jf Joj;flos ;DaGw

o; ljQLo ;+:yfn] g]kfn /fi6« a}+s, sDkgL /lhi6«f/sf] sfof{no, lwtf]kq af]8{, g]kfn :6s PS:r]Gh lnld6]8, l;=l8=P;= P08 lSno/LË lnld6]8 nufot cGo lgodgsf/L lgsfox?, cfkm\gf u|fxsx?, z]o/wgLx? tyf ;+:yfsf sd{rf/Lx?;+Fu ;'dw'/ Joj;flos ;DjGw sfod /fvL cfkm\gf] Joj;fo ;+rfng ug{ ;kmn ePsf] 5 . a}s tyf ljQLo ;+:yfsf hfgsf/ lj1, Jofkf/L tyf Joj;foL z]o/wgL o; ;+:yfdf cfa4 /x]sf 5g . /]ld6\ofG; sDkgLx? dfkm{t /sd k7fpg / kfpg ;lsg] ;'ljwf klg k|bfg ub}{ cfPsf 5f} . ;+:yfn] NCHL sf] ;b:o eP/ ECC dfkm{t ;a} a}+s tyf ljQLo ;+:yfsf] r]s Pscfk;df lSnol/Ë ug{ ;lsg]]] Joa:yf klg ldnfPsf] 5, u|fxsx?nfO{ cfˆgf] vftfsf] sf/f]jf/ ljj/0f x]g{, /sd Transfer ug{;Sg] ;'ljwf k|fKt xf]; egL NCHL sf] Connect IPS df ;+:yf cfj4 ePsf] 5 . o;/L u|fxs ;+usf] ;DaGwnfO km/flsnf] agfpFb} o; ljQLo ;+:yfnfO{{ k|lt:kwL{ jftfj/0fdf n}hfgsf] nflu ;]jfu|fxLx?nfO{ cfw'lgs a}+lsË pks/0fx? yk ub}{ hfg] gLlt o; ljQLo ;+:yfn]] lnPsf] 5 .

-ª_ ;~rfns ;ldltdf ePsf] x]/km]/

;+:yfsf] ;~rfns ;ldltdf xfn s'g} x]/k]m/ ePsf] 5}g . xfn ljQLo ;+:yfdf lgDg adf]lhdsf] ;~rfns ;ldlt sfod /x]sf] 5 .

qm=;+= ;~rfnsx?sf] gfd kb ;d'x

!= >L rGb| 608g cWoIf ;j{;fwf/0f

@= >L /laGb| axfb'/ a'9fyf]sL ;~rfns ;+:yfks

#= >L Clif/fd kf}8]n ;~rfns ;+:yfks

$= >L ch]z sf]O/fnf ;~rfns ;+:yfks

%= >L ;+lbk zdf{ ;~rfns ;j{;fwf/0f

^= >L k|ef kf08] ;~rfns :jtGq ;~rfns

-r_ sf/f]jf/nfO{ c;/ kfg]{ d'Vo s'/fx? M

ljQLo ;+:yfnfO{ ljBdfg cfGt/Ls tyf afx\o tTjx?n] k|ToIf jf ck|ToIf ?kdf c;/ ul//x]sf] x'G5 a}+lsË sf/f]jf/nfO{ c;/ kfg{ ;Sg] ljleGg ljifox?nfO{ lgDgfg';f/ pNn]v u/LPsf] 5 .

s_ a9\bf] k"FhL j[l4 cg'kftdf Joj;flos cfsf/df b]lvPsf] sdL .

v_ a}+s tyf ljQLo ;+:yfx?sf] a9\bf] zfvf la:tf/sf sf/0f pTkGg k|lt:kwf{ .

u_ b]zsf] cl:y/ /fhgLlts kl/j]zaf6 ;[lht k|lts'n kl/l:ytL .



3_ lgIf]k tyf shf{ nufgLdf ePsf] If]qut ;+s'rg .

ª_ t/ntfsf] sf/0faf6 lgIf]k tyf shf{sf] Aofhb/df x'g] kl/jt{g .

r_ æuÆ ju{sf] ljQLo ;+:yfsf] ;Lldt sfo{If]q x'g' .

5_ k"FhL kof{Kt gx'g' .

h_ ef}uf]lns tyf k|fljlws sl7gfO{ .

em_ g]kfn ;/sf/sf] ljQLo gLlt tyf g]kfn /fi6« a}+ssf] df}lb|s gLltdf x'g] kl/jt{gaf6 kg]{ c;/ .

`_ cGt/fli6«o cy{qGtdf cfpg] kl/jt{gsf sf/0f cy{tGqdf kfg]{ c;/ .

6_ d'b|fl:kmltsf sf/0f a9\g] cfGtl/s tyf afx\o nfutsf sf/0f Joj;fodf kg]{ c;/ .

-5_ n]vfk/LIfssf] k|ltj]bgsf s}lkmot pk/ ;~rfns ;ldltsf] k|ltlqmof M

n]vfkl/If0f k|ltj]bgdf o; cjlwdf gLltut tyf ;+:yfsf] sf/f]jf/df c;/ kg{] lsl;dsf s'g} s}lkmotx? pNn]v gePsf] cjut u/fpFb} ljut jif{x?df ePsf] cfly{s sf/f]jf/x?sf ;DjGwdf n]vfk/LIf0f k|ltj]bgdf pNn]v ePsf ljifox?nfO{ qmdzM ;'wf/ ub{} nlug] Joxf]/f hfgsf/L u/fpg rfxG5' .

-h_ nfef+z

cfly{s jif{ @)&%÷&^ df nfef+z ljt/0fsf nflu l;kmfl/; ul/Psf] 5}g .

xflb{s s[t1tf 1fkg

cGTodf, ljQLo ;+:yf dfkm{t ;du| ljQLo If]qsf] cfly{s ultljlwnfO{ s]xL xb;Dd 6]jf k'ofpg] p2]Zon] o; ljQLo ;+:yfdf cfj4 eO{ cgj/t ?kdf h'l6/xg' ePsf ;~rfns ;flyx?, ;+:yfsf ;Dk"0f{ z]o/wgL dxfg'efjx?, lgodgsf/L lgsfo, ;+:yfsf u|fxs ju{, z'e]R5's, ;xof]uL tyf ;+:yfsf] Joj:yfkgdf /xL dxŒjk"0f{ of]ubfg ub}{ cfpg'ePsf k|d'v sfo{sf/L clws[t tyf pxfFsf] g]t[Tjdf /x]sf] Joj:yfkg ;d'x Pjd\ ;k"0f{ sd{rf/Lx?af6 k|fKt ;xof]u k|lt xflb{s s[t1tf k|s6 ug{ rfxG5' . cfufdL lbgdf o; ;+:yfsf] pQ/f]Q/ k|ult / ;Da[l4sf nflu oxfFx? ;a}sf] ;xof]u tyf ;b\efjsf] ck]Iff ;lxt ;+:yfsf] rf}wf}+ jflif{s ;fwf/0f ;efsf] k|ltj]bg :jLs[t ul/lbg'x'gsf] nflu oxFfx? ;dIf k'gM xflb{s cg'/f]w ub{5' .

wGojfb Û

;~rfns ;ldltl;6L PS;k|]; kmfOgfG; sDkgL ln=

ldltM @)&^÷)(÷#



sDkgL P]g @)^# sf] bkmf !)( -$_ cg';f/sf] cltl/Qm ljj/0f M–

-s_ ljut jif{{sf] sf/f]jf/sf] l;+xfjnf]sg M jflif{s k|ltj]bgdf pNn]v ul/Psf] 5 .

-v_ /fli6«o tyf cGt/f{li6«o kl/l:yltaf6 sDkgLsf] sf/f]jf/nfO{ s'g} c;/ k/]sf] eP ;f] c;/ M jflif{s k|ltj]bgdf pNn]v ul/Psf] 5 .

-u_ k|ltj]bg tof/ ePsf] ldlt;Dd rfn' jif{{sf] pknlAw / eljiodf ug'{kg]{ s'/fsf] ;DjGwdf ;~rfns ;ldltsf] wf/0ff Mjflif{s k|ltj]bgdf pNn]v ul/Psf] 5 .

-3_ sDkgLsf] cf}Bf]lus jf Joj;flos ;DjGw M jflif{s k|ltj]bgdf pNn]v ul/Psf] 5 .

-ª_ ;~rfns ;ldltdf ePsf] x]/km]/ / ;f]sf] sf/0f M jflif{s k|ltj]bgdf pNn]v ul/Psf] 5 .

-r_ sf/f]jf/nfO{ c;/ kfg]{ d'Vo s'/fx? M jflif{s k|ltj]bgdf pNn]v ul/Psf] 5 .

-5_ n]vfkl/Ifssf] k|ltjb]gdf s'g} s}lkmot eP ;f]sf] k|ltlqmof M jflif{s k|ltj]bgdf pNn]v ul/Psf] 5 .

-h_ nfef+z afF8kmfF8 ug{ l;kmfl/; ul/Psf] /sd M jflif{s k|ltj]bgdf pNn]v ul/Psf] 5 .

-em_ z]o/ hkmt ePsf] eP hkmt ePsf] z]o/ ;+Vof To:tf] z]o/sf] c+lst d"No To:tf] z]o/ hkmt x'g' cufj} ;f] afkt sDkgLn] k|fKt u/]sf] hDdf /sd / To:tf] hkmt ePkl5 ;f] 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 o; k|ltj]bgsf] cjlwdf s'g} z]o/ hkmt ul/Psf] 5}g .

-`_ laut cfly{s jif{df sDkgL / o;sf] ;xfos sDkgLsf] sf/f]jf/sf] k|ult cfly{s jif{sf] cGtdf /x]sf] l:yltsf] k'g/fjnf]sgM o; ;+:yfsf] s'g} klg ;xfos sDkgL 5}g .

-6_ sDkgL tyf To;sf] ;xfos sDkgLn] cfly{s jif{df ;DkGg u/]sf] k|d'v sf/f]jf/x? / ;f] cjlwdf sDkgLsf] sf/f]jf/df cfPsf] s'g} dxŒjk"0f{ kl/jt{g M o; ;+:yfsf]] s'g} ;xfos sDkgL 5}g / o; ;+:yfn] cf=a= @)&%÷)&^ df u/]sf k|d'v sf/f]jf/x? / ;f] calwdf sDkgLsf] sf/f]jf/df cfPsf] dxŒjk"0f{ kl/jt{g ;+nUg jf;nft, gfkmf gf]S;fg lx;fa / gub k|jfx ljj/0f tyf n]vf ;DalGw l6Kk0fLdf pNn]v ul/Psf] 5 .

-7_ laut cfly{s jif{df sDkgLsf] cfwf/e"t z]o/wgLx?n] sDkgLnfO{ u/fPsf] hfgsf/L M o:tf] hfgsf/L k|fKt gePsf] .

-8_ laut cfly{s jif{df sDkgLsf ;~rfns tyf kbflwsf/Lx?n] lnPsf] z]o/ :jfldTjsf] ljj/0f / sDkgLsf] z]o/ sf/f]jf/df lghx? ;+nUg /x]sf] ePsf] ;f] ;DaGwdf lghx?af6 sDkgLn] k|fKt u/]sf] hfgsf/L M ;~rfnsx?n] lnPsf] z]o/ :jfldTjsf] ljj/0f lgDg jdf]lhd 5 .

qm=;+= ;~rfns tyf kbflwsf/Lx?sf] gfd kb z]o/ ;+Vof ;d"x

!= >L rGb| 608g cWoIf %,$^,@$) ;j{;fwf/0f

@= >L /laGb| axfb'/ a'9fyf]sL ;~rfns !,@#,&%) ;+:yfks

#= >L Clif/fd kf}8]n ;~rfns*,))) ;+:yfks

!!$& ;j{;fwf/0f

$= >L ch]z sf]O/fnf ;~rfns !),^^& ;+:yfks

%= >L ;+lbk zdf{ ;~rfns !(@) ;j{;fwf/0f

^= >L k|ef kf08] ;~rfns – :jtGq ;~rfns

-9_ laut cfly{s jif{df sDkgL;+Fu ;DalGwt ;Demf}tfx?df s'g} ;~rfns tyf lghsf] gft]bf/sf] JolQmut :jfy{sf] af/]df pknJw u/fOPsf] hfgsf/L Joxf]/f M s]lx gePsf] .

-0f_ sDkgLn] cfˆgf] z]o/ cfkm}n] vl/b u/]sf] eP o;/L cfˆgf] z]o/ vl/b ug'{sf] sf/0f To:tf] z]o/sf] ;+Vof / c+lst d"No tyf To;/L z]o/ vl/b u/]afkt sDkgLn] e'QmfgL u/]sf] /sd M gePsf] .



-t_ cfGtl/s lgoGq0f k|0ffnL eP jf gePsf] eP ;f]sf] la:t[t ljj/0f M hf]lvd Go"lgs/0f ug{sf] nflu ;+:yf cfGtl/s lgoGq0f k|0ffnLdf ;hu /x]sf] 5 . afx\o n]vfk/LIfsaf6 lbO{Psf ;'emfa tyf lgb]{zgx?nfO{ sfof{Gjog u/fpg'sf] ;fy} cfGtl/s lgoGq0f k|0ffnLnfO{ ;'b[9 agfpg Joj:yfkgnfO{ cfjZos ;Nnfx / ;'emfax? lbb}+ cfPsf] 5 . h;n] b}lgs ;+rfng ultljlwaf6 pTkGg hf]lvdx?nfO{ hfFr tyf k'g/fjnf]sg ug'{sf] ;fy} a}wflgs tyf cfGtl/s gLlt, lgod / lgb]{zgx?sf] cg'z/0f u/] gu/]sf] k'g/fjnf]sg ug]{ Joj:yf ul/Psf] 5 ;+:yfsf] ;~rfng tyf Aoj:yfkg sfo{nfO{ kf/bzL{ tyf hjfkmb]xL agfO{ ;+:yfut ;'zf;g k|j4{g ug{] p2]Zon] ;+:yfut ;'zf;g lgb{]lzsf tof/ u/L ;'zf;g OsfO{ ;d]t u7g ul/Psf] 5 .

-y_ laut cfly{s jif{sf] s'n Joa:yfkg vr{sf] ljj/0f M

cf=j= @)&%.)&^sf] Joj:yfkg vr{sf] ljj/0f b]xfo adf]lhd /x]sf] 5 .

Joj:yfkg vr{x? /sd -?=_ sd{rf/L vr{ 17,461,558÷-sfof{no ;+rfng vr{ 12,364,199÷-hDdf Joj:yfkg vr{ 29,825,757÷-

-b_ 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} ;'emfa lbPsf] eP ;f] sf] ljj/0f M

n]vfk/LIf0f ;ldlt

>L Clif/fd kf}8]n ;~rfns ;+of]hs

>L ;GbLk zdf{ ;~rfns ;b:o

>L uf]laGb cof{n gfoj k|aGws ;b:o ;lrj

n]vfk/LIf0f ;ldltsf ;b:ox?nfO{ -sdrf/L afx]s_ k|lt j}7s eQf ?= #,%)) k|bfg ul/Psf] 5 . pQm eQfdf k|rlnt sfg'g adf]lhd s/ sl§ u/]/ dfq e'QmfgL ug]{ ul/Psf] 5 .

-w_ ;~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 ;+ul7t ;+:yfn] sDkgLnfO{ s'g} /sd a'emfpg afFsL eP ;f] s'/f M gePsf] .

-g_ ;~rfns, k|aGw ;~rfns, sfo{sf/L k|d'v tyf cGo kbflwsf/Lx?nfO{ e'QmfgL kfl/>lds eQf tyf ;'ljwfsf] /sd M

!= ;~rfnsx?nfO{ lgDgfg';f/ kfl/>lds, eQf tyf ;'ljwfx? pknJw u/fOPsf] 5 .

cWoIf k|lt j}7s eQf ?= $,)))÷– cGo ;'ljwf M 6]lnkmf]g dfl;s ?= !&)) ÷–

;~rfnsx?sf] k|lt j}7s eQf ?= #,%))÷– cGo ;'ljwf M 6]lnkmf]g dfl;s ?= !@)) ÷–

cf= a= @)&%÷)&^ df ;~rfnsx?nfO{ hDdf ? %,@^,%))÷– a}7s eQf afkt e'QmfgL ul/Psf] 5 . pQm eQfdf k|rlnt sfg'g adf]lhd s/ sl§ u/]/ dfq e'QmfgL ug]{ ul/Psf] 5 .

@= k|d'v sfo{sf/L clws[t tyf cGo kbflwsf/Lx?nfO{ e'QmfgL ul/Psf] kfl/>lds, eQf tyf cGo ;'ljwfsf] /sdM— cf=a= )&%÷&^ df k|d'v sfo{sf/L clws[t tyf cGo kbflwsf/Lx?nfO{ k|bfg ul/Psf] kfl/>lds, eQf tyf cGo ;'ljwfsf] /sd tkl;n adf]lhd /x]sf] 5 .

qm=;+= gfd kb tna eQf ?= ;+ro sf]if ? cGo ?= hDdf ?=

! leid/fh rfln;] k|d'v sfo{sf/L clws[t

#*,%),))).– @,%@,))).– @,!@,^#*.#^ $#,!$,^#*.#^

@ uf]kfn l3ld/] gfoa k|d'v sfo{sf/L clws[t

^,$),))).– ##,^)).– *,^#^.– ^,*@,@#^.–

# Åbo/fh l3ld/] ;xfos dxfk|aGws

!@,**,^$@.– *(,$&^.– !%$^#.#^ !#,(#,%*@.#^



-k_ z]o/wgLx?n] j'lemlng afFsL nfef+zsf] /sd M o; ;+:yfn] 3f]if0ff u/]sf] nfef+z dWo] k|ltj]bg tof/ ubf{sf] ldlt ;Dddf z]o/wgLx?af6 nfef+z jfktsf] cf=j=@)^^÷^& sf] /sd ?= %@!,%%)=$% a'lemlng jfFsL /x]sf] 5 .

-km_ bkmf !$! adf]lhd ;DklQ vl/b jf laqmL u/]sf] s'/fsf] ljj/0f M

cf=j= @)&%.)&^ df b]xfo adf]lhd l:y/ ;DklQx? vl/b÷laqmL ul/Psf 5g .

vl/b

qm=;+= ljj/0f /sd ?=

!= kl/jxg ;fwg 4,00,000

@= sfof{no ;fdfu|L 3,10,807

#= kmlg{r/ ;fdfu|L 47,076

$= sDKo"6/ ;fdfu|L 3,85,357

%= cd"t{ ;DkQL 15,50,026

hDdf vl/b 26,93,266

laqmL tyf ckn]vg

qm=;+= ljj/0f /sd ?=

!= kl/jxg ;fwg 4,68,497

hDdf ljlqm tyf ckn]vg 4,68,497

-a_ ;Da4 sDkgL lar ePsf] sf/f]jf/sf] ljj/0f M gePsf] .

-e_ cGo cfjZos s'/fx? M jflif{s k|ltj]bgdf pNn]v ul/Psf] 5 .



l;6L PS;k|]; kmfOgfG; sDkgL lnld6]8b/af/dfu{, 306f3/, sf7df8f}+

cg';"rL –!%-lwtf]kq btf{ tyf lgisfzg lgodfjnL @)&# sf] lgod @^ sf] pklgod -@_ ;Fu ;DalGwt_

jflif{s k|ltj]bgdf ;dfj]z ug'{kg]{ ljj/0fcf=j= @)&%÷)&^

!= ;~rfns ;ldltsf] k|ltj]bg M ;DalGwt zLif{s cGtu{t o;};fy ;+nUg /x]sf] 5 .

@= n]vf k/LIfssf] k|ltj]bg M ;DalGwt zLif{s cGtu{t o;};fy ;+nUg /x]sf] 5 .

#= n]vfk/LIf0f ePsf] ljQLo ljj/0f M ;DalGwt zLif{s cGtu{t o;};fy ;+nUg /x]sf] 5 .

$= sfg'gL sf/jfxL ;DaGwL ljj/0fM

-s_ q}dfl;s cjlwdf ;+ul7t ;+:yfn] jf ;+:Yffsf] lj?4 s'g} d'2f bfo/ ePsf] eP M shf{ c;'nLsf] lznlznfdf ePsf sfd sf/jfxL pk/ bfo/ ePsf] d'2f afx]s o; qodf; / o; clwsf] -k|yd, bf];|f], t];|f] / rf}yf]_ qodf;df cGo s'g} d'2f gePsf] .

-v_ ;+ul7t ;+:yfsf] ;+:yfks jf ;~rfnsn] jf ;~rfnssf] lj?4df k|rlnt lgodsf] cj1f jf kmf}Hbf/L ck/fw u/]sf] ;DaGwdf s'g} d'2f bfo/ ePsf] eP M gePsf] .

-u_ s'g} ;+:yfks jf ;~rfns lj?4 cfly{s ck/fw u/]sf] ;DaGwdf s'g} d'2f bfo/ ePsf] eP M gePsf] .

%= ;+ul7t ;+:yfsf] z]o/ sf/f]jf/ tyf k|ultsf] ljZn]if0f

-s_ lwtf]kq ahf/df ePsf] ;+ul7t ;+:yfsf] z]o/sf] sf/f]jf/ ;DaGwdf Joj:yfkgsf] wf/0ff M ahf/sf] :jefjcg';f/ lwtf]kqsf] d"Nodf ;fdfGo ptf/ r9fjnfO{ Joj:Yffkgn] :jefljs ?kdf lnPsf] 5 . o; ;+:yfn] z]o/ d"Nodf k|efj kfg{ ;Sg] s'g} klg cfwf/e"t ;"rgf k|rlnt P]g lgodsf] kl/wLleq /xL k|jflxt ug]{ u/]sf] 5 .

-v_ utjif{sf] k|To]s q}dfl;s cjlwdf ;+ul7t ;+:yfsf] z]o/sf] clwstd, Go"gtd / clGtd d"Nosf ;fy} s'n sf/f]jf/ z]o/ ;+Vof / sf/f]jf/ lbg .

;+:yfsf] cf=j= @)&% / &^ df z]o/ sf/f]jf/sf] l:ylt g]kfn :6s PS;r]Ghsf] j]a;fO6 www.nepalstock.com.np cg';f/ tkl;n adf]lhd /x]sf] 5 .

clwstd d'No ? 186 Go"gtd d'No ? 92 clGtd d"No ? 101sf/f]jf/ z]o/ ;+Vof 137064 s/f]jf/ /sd ? 14417999 sf/f]jf/sf] ;+Vof 614

sf/f]jf/ lbg 139

-^_ ;d:of tyf r'gf}lt

o; ljQLo ;+:yfn] cfGtl/s tyfafx\o ;d:ofx?sf] ;fdgfug'{ kl//x]sf] oyfy{ b]xfoadf]lhd /x]sf] 5 .

s_ cfGt/Ls tyf afx\o ;d:of tyf r'gf}tL M b]zdf l:y/ Pjd\ bL3{sfnLg gLlt / of]hgfx? sfof{Gjog x'g g;Sg', t/ntf df}Hbftdf c:jefljs 36a9 eO/xg', lgofds lgsfox?af6 ;do ;dodf hf/L x'g] gLlt lgb]{zgx?k|lt ;a{;fw/0f cEo:t x'g ;do nfUg' h:tf sf/0fn] ;d:of b]lvPsf] 5 . o;sf cltl/Qm a9\bf] k'FhL a[l4 cg'kftdf Joj;flos cfsf/df b]lvPsf] sdL, a}+s tyf ljQLo ;+:yfx?sf] a9\bf] zfvf la:tf/sf sf/0f pTkGg k|lt:kwf{ h:tf sf/0fx? o; ;+:yfsf] nflu r'gf}ltsf ?kdf /x]sf] b]lvG5 .

v_ ;d:of ;dfwfgsf] nflu Joj:yfkgn] cjnDag u/]sf gLlt M ljutdf v/fa shf{sf] ?kdf /x]sf shf{x? ljleGg sl7g kl/l:yltsf afah'b klg o; ;+:yfn] pNn]Vo ?kdf c;"n pk/ ul//x]sf], k|rlnt P]g, lgod, ljlgod tyf



g]kfn /fi6« a}+saf6 hf/L lgb{]zgx?nfO{ k"0f{ kfngf ub{} ;+:yfut ;'zf;gnfO{ dWogh/ /fvL ;+:yfnfO{ lgoldt Pjd\ k|efjsf/L ?kdf ;+rfng ul/Psf] 5 .

&_ ;+:yfut ;'zf;g M

;+:yfut ;'zf;gsf d"No, dfGotfnfO{ cfTd;ft u/L hafkmb]lxtf, kf/blz{tf / O{dfGbfl/tfnfO{ ;+:yfn]] ;b}a kfngf ug'{ kb{5 . ;+:yfn] ;Dkfbg ug]{ sfo{ k|rlnt g]kfn P]g, lgod tyf lgodg lgsfosf] lgb]{zgsf] clwgdf /xL ug]{ ul/Psf] 5 . ;+:yfsf] sf/f]jf/sf] lgoldt ?kdf n]vfk/LIfsaf6 oyf;dodf n]vfk/LIf0f x'g] u/]sf] 5 . g]kfn /fi6« a}+s tyf cGo lgodgsf/L lgsfoaf6 lgwf{/0f ul/Psf ;"rgf tyf k|ltj]bgx? ;/f]sf/jfnf lgsfox?;+Fu ;dodf g} k]z ug'{sf ;fy} k|rlnt sfg'g adf]lhd ;"rgf tyf k|ltj]bgx? ;d]tnfO{ j]a;fO{6df /fVg] sfo{sf] z'?jft u/]sf] 5 . o;} u/L ;+:yfn] g]kfn /fi6« a}+s tyf cGo lgodgsf /L lgsfox?n] cfof]hgf ub}{ cfPsf] ;ef, sfo{zfnf uf]i7L, ;]ldgf/ tyf k|lzIf0f sfo{qmddf ;d]t cfˆgf] k|ltlglwTj u/fpFb} cfPsf] 5 .







l;6L PS;k|]; kmfOgfG; sDkgLb/jf/ dfu{, 306f3/, sf7df8f}+

PsLs[t ljQLo cj:yfsf] ljj/0f -jf;nft_cfly{s jif{ @)&%÷)&^

-/sd ?=df_

ljj/0f

a}+s

gf]6cfiff9 d;fGt

@)&^cfiff9 d;fGt

@)&%cfiff9 d;fGt

@)&$

;DklQ

gub tyf gub ;dfg $=! !@@,^!),$^$÷– !)),*!^,(%@÷– *^,%&),#^#÷–

g]kfn /fi6« a}+sdf /x]sf] df}Hbft tyf lng' kg]{ $=@ &,**(,!%(÷– %,**),(#)÷– %!,$%*÷–

a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft $=# – – –

8]l/e]l6e ljQLo pks/0f $=$ – – –

cGo Jofkfl/s ;DklQx? $=% – – –

a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ tyf ;fk6L

$=^ !^,&*!,*$@÷– – –

u|fxsnfO{ lbPsf] shf{ tyf ;fk6L $=& !**,@%^,@!&÷– – –

lwQf]kqdf (Securities) nufgL $=* – %)),)))÷– %)),)))÷–

o; jif{sf] cfos/ ;DklQ $=( &,$%),(&@÷– *,@)),%#*÷– &,%(&,^!#÷–

;xfos sDkgLdf nuffgL $=!) – – –

;Daå sDkgLdf nufgL $=!! – – –

;DklQdf nufgL $=!@ %@,#$),(%@÷– &(,)^),@(#÷– !!%,#^#,%%@÷–

;DklQ tyf pks/0f $=!# !&,#@&,(##÷– @),()),^$)÷– @,(@$,$#^÷–

VoftL / cd't{ ;DklQ $=!$ ^,#*#,)!!÷– ^,$@%,)$)÷– $!,)($÷–

:yug s/ ;DklQ $=!% %!@,@^$÷– !,!&@,@!(÷– $*^,^%#÷–

cGo ;DklQ $=!^ ^,@(%,#(&÷– !),^#@,*^!÷– #,!!*,(*!÷–

s"n ;DklQ $@%,*$*,@!)÷– @##,%*(,$&$÷– @!^,^%$,!%)÷–

bfloTj

a}+s tyf ljQLo ;+:yfnfO{ ltg{ afFsL $=!& !@,$^)÷– – –

g]kfn /fi6« a}+snfO{ ltg{ afFsL $=!* – – –

8]l/e]l6e ljQLo pks/0f $=!( – – –

u|fxssf] lgIf]k $=@) !#(,#*!,&*&÷– $^,^&!,@!)÷– &!,^^^,&**÷–

;fk6L $=@! – – –

o; jif{sf] cfos/ bfloTj $=( – – –

Joj:yf $=@@ %##,*!^÷– %##,*!^÷– –

:yug s/ bfloTj $=!% – – –

cGo bfloTj $=@# @),&(#,*$)÷– %!,@!%,(!@÷– *$,#*^,#*@÷–

hf/L ul/Psf] C0fkq $=@$ – – –



;'/If0f g/flvPsf] ;xfos cfjlws bfloTj $=@% – – –

s"n bfloTj !^),&@!,()@÷– (*,$@),(#*÷– !%^,)%#,!&)÷–

OlSj6L

z]o/ k"FhL $=@^ $)),))),)))÷– !%),))),)))÷– !%),))),)))÷–

z]o/ lk|ldod $,&(*,#&!÷– ^@$,&%^÷– ^@$,&%^÷–

;+lrt d'gfkmf -@$*,(!%,$)^_ -@!$,#)#,*(@_ -!(&,!%$,)%$_

hu]8f sf]ifx? $=@& !)(,@$#,#$@÷– !(*,*$&,^&@÷– !)&,!#),@&*÷–

z]o/ wgLx?nfO{ jfF8kmfF8 of]Uo s'n OlSj6L @^%,!@^,#)&÷– !#%,!^*,%#^÷– ^),^)),(*)÷–

u}/ lgolGqt :jfy{ – – –

s'n OlSj6L @^%,!@^,#)&÷– !#%,!^*,%#^÷– ^),^)),(*)÷–

s'n bfloTj / OlSj6L $@%,*$*,@!)÷– @##,%*(,$&$÷– @!^,^%$,!%)÷–

;+efljt bfloTj tyf k|ltjåtf $=@* (%^,!&*÷– – –

k|lt z]o/ v'b ;DklQ ^^=@* ()=!! $)=$)

cfhsf] ldltsf] xfd|f] ;+nUg k|ltj]bg cg';f/

uf]ljGb cof{nk|d'v ljQ clws[t

leid /fh rfln;]k|d'v sfo{sf/L clws[t

rGb| 608gcWoIf

Clif/fd kf}8]n;~rfns

/laGb| axfb'/ a'9fyf]sL;~rfns

ch]z sf]O/fnf;~rfns

;lGbk zdf{;~rfns

k|ef kf08];~rfns

l;=P= ;Gtf]if nD;fn;f´]bf/

lk=Pn=cf/=hL= P;f]l;o6\;rf68{ Psfp06]G6ldltM @)&^÷&÷@@

:yfgM sf7df8f}+




PsLst gfkmf gf]S;fg ljj/0f;fpg !, @)&% b]lv #@ cfiff9 @)&^ d;fGtsf]

-/sd ?=df_

ljj/0fa}+s

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jfF8\g of]Uo gfkmf÷-gf]S;fg_ -##,(#&,^##_ -%,%#^,*#)_cfhsf] ldltsf] xfd|f] ;+nUg k|ltj]bg cg';f/



rGb| 608gcWoIf



ch]z sf]O/fnf;~rfns

;lGbk zdf{;~rfns

k|ef kf08];~rfns



:yfgM sf7df8f}+



gub tyf gub ;dfg@)&^ cfiff9 d;fGt;Dd

$=!

ljj/0fa}+s

o; jif{ ut jif{ cl3Nnf] jif{

gub df}Hbft !,%&!,))# !,&#(,(@% #,$%&,(@$

a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft #,#^$,)%% !,(*^,@^& %&,))(,&(#

dfu tyf cNk ;'rgfdf k|fKt x'g] /sd !!&,^&%,$)% (&,)(),&^) @^,!)@,^$^

cGo – – –

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

g]kfn /fi6« a}+sdf /x]sf] df}Hbft @)&^ cfiff9 d;fGt;Dd

$=@

ljj/0fa}+s


g]kfn /fi6« a}+s;Fu /x]sf] j}wflgs df}Hbft &,**(,!%( %,**),(#) %!,$%*

k'gM ljlqsf] lglDt vl/b ul/Psf] lwtf]kq – – –

g]kfn /fi6« a}+s;Fu /x]sf] cGo lgIf]k tyf lng afFsL jSof}tf /sd – – –

hDdf &,**(,!%( %,**),(#) %!,$%*

a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft@)&^ cfiff9 d;fGt;Dd

$=#

ljj/0fa}+s


:jb]zL a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft – – –

ljb]zL a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft – – –

36fpg]M hf]lvd Joj:yf – – –

hDdf – – –

8]l/e]l6e ljQLo pks/0f@)&^ cfiff9 d;fGt;Dd

$=$

ljj/0fa}+s


Jofkfl/s nuffgL

Jofhb/ :jfk

d'b|f :jfk

clu|d ljlgod ;Demf}tf

cGo

hf]lvd Joj:yfkgsf] lglDt

Jofhb/ :jfk



d'b|f :jfk

clu|d ljlgod ;Demf}tf

cGo

hDdf – – –

cGo Jofkfl/s ;DklQx?@)&^ cfiff9 d;fGt;Dd

$=%

ljj/0fa}+s


6]«h/L ljn – – –

g]kfn ;/sf/sf] C0fkq – – –

g]kfn /fi6« a}+ssf] C0fkq – – –

:jb]zL ;+:yfut C0fkq – – –

z]o/ – – –

cGo – – –

hDdf – – –

pwf/f] -Kn]H8_ /flvPsf] – – –

pwf/f] -Kn]H8_ g/flvPsf] – – –

;/sf/L aG8sf] o; jif{sf] k|fKt ug{ afFsL Jofh ?===========/ ut jif{sf] k|fKt ug{ afFsL Jofh ?======= k"FhLs[t ul/Psf] 5 .

a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ tyf ;fk6L @)&^ cfiff9 d;fGt;Dd

$=^

ljj/0fa}+s


dfOqmf] kmfOgfG; ;+:yfnfO{ lbPsf] shf{ !^,(%),$!) – –

cGo – – –

36fpg]M hf]lvd Joj:yf -!^*,%^*_ – –

hDdf !^,&*!,*$@ – –

shf{ hf]lvd Joj:yf (Allowance for Impairment) @)&^ cfiff9 d;fGt;Dd

$=^=!

ljj/0fa}+s


;fpg ! sf] df}Hbft

o; jif{sf] hf]lvd Joj:yf

o; jif{sf] hDdf !^*,%^*

c;'nL÷lkmtf{

ckn]vg

cfiff9 cGTosf] df}Hbft !^*,%^* – –



u|fxsnfO{ lbPsf] shf{ tyf ;fk6L@)&^ cfiff9 d;fGt;Dd

$=&

ljj/0fa}+s


kl/zf]lwt d'Nodf d"NofÍg ul/Psf] shf{ / ;fk6L !($,@$&,#@( $),$*@,&*^ %(,#!%,#$*

36fpg]M xfgL gf]S;fgL Joj:yf

;fd'lxs xfgL gf]S;fgL (Collective Impairment) – – –

Psn xfgL gf]S;fgL (Individual Impairment) -%,((!,!!@_ -$),$*@,&*^_ -%(,#!%,#$*_

v'b /sd !**,@%^,@!& – –

FVTPL df d"NofÍg ul/Psf] shf{ tyf ;fk6L – – –

hDdf !**,@%^,@!& – –

shf{ k|sf/sf] cfwf/df shf{ tyf ;fk6Lsf] ljZn]if0f@)&^ cfiff9 d;fGt;Dd

$=&=!

ljj/0fa}+s


shf{ k|sf/

cfjlws shf{{ #@,$@*,()& #!,@@%,**% #(,@!#,!$(

clwljsif{{ shf{{ !,)$#,*@@ – –

6«i6 l/l;K6÷lgof{t shf{ – – –

dfu tyf cGo rfn' kF'hL shf{ @),^(!,^@$ (^&,@&$ #,%!!,***

JolQmut cfjfl;o 3/ shf{ !!!,^^*,#%@ – %,%*&,^)#

l/on :6]6 shf{ !&,(&&,#*( – –

dflh{g n]lG8Ë shf{ #%),))) – ^)),)))

xfo/ kr]{h shf{ – %,^*(,^@& &,*)@,&)*

ljkGg ju{ shf{ – – –

ljn vl/b – @,^)),))) @,^)),)))

sd{rf/L shf{ – – –

cGo (,)%!,!%% – –

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

lng afFsL Jofh !,)#^,)*) – –

s"n hDdf !($,@$&,#@( $),$*@,&*^ %(,#!%,#$*



d'b|fsf] cfwf/df shf{ / ;fk6Lsf] ljZn]if0f @)&^ cfiff9 d;fGt;Dd

$=&=@

ljj/0fa}+s


g]kfnL ?k}+of !(#,@!!,@$( $),$*@,&*^ %(,#!%,#$*

ef/tLo ?k}+of – – –

cd]l/sg 8n/ – – –

u]|6lj|6]g kfpG8 – – –

o""/f] – – –

hfklgh o]g – – –

rfOlgh o'cfg – – –

cGo – – –

s"n hDdf !(#,@!!,@$( $),$*@,&*^ %(,#!%,#$*

lwtf] ;'/If0f cfwf/df shf{ tyf ;fk6Lsf] ljZn]if0f@)&^ cfiff9 d;fGt;Dd

$=&=#

ljj/0fa}+s

o; jif{ ?= ut jif{ ?= cl3Nnf] jif{ ?=

;'/If0f

rn÷crn ;DklQ !*#,*!),)($ #&,**@,&*^ %^,!!%,#$*

;'g rfFbL – – –

:jb]zL a}+s tyf ljQLo ;+:yfsf] hdfgt – – –

;/sf/L Uof/]lG6 – – –

cGt/fli6«o ;'lrs[t a}+ssf] hdfgt – – –

lgof{t sfuhkqsf] lwtf] – – –

d'2lt lgIf]ksf] lwtf] (,)%!,!%% – –

;/sf/L ;]So'l/6Lsf] lwtf] – – –

sfpG6/ hdfgt – – –

JolQmut hdfgt – – –

cGo lwtf] #%),))) @,^)),))) #,@)),)))

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

;'/If0f gul/Psf] – – –

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



hf]lvd Joj:yf (Allowance for Impairment)@)&^ cfiff9 d;fGt;Dd

$=&=$

ljj/0fa}+s


Psn xfgL gf]S;fgLsf] nflu Joj:yf

;fpg ! sf] df}Hbft $),$*@,&*^ %(,#!%,#$* !%(,!^#,*&^

o; jif{sf] xfgL gf]S;fgL -#$,#@#,!)%_ -!*,*#@,%^@_ -((,*$*,%@*_

o; jif{sf] hDdf÷lkmtf{ -#$,#@#,!)%_ -!*,*#@,%^@_ -((,*$*,%@*_

ckn]vg – – –

ljb]zL d'b|f ljlgdo b/n] hf]lvd Joj:yf 36÷a9 – – –

cGo kl/jt{g – – –

c;f/ cGTosf] df}Hbft ^,!%(,^*! $),$*@,&*^ %(,#!%,#$*

;fd'lxs xfgL gf]S;fgL Joj:yf – – –

;fpg ! sf] df}Hbft – – –

o; jif{sf] xfgL gf]S;fgL – – –

o; jif{sf] hDFdf÷lkmtf{ – – –

ljb]zL d'b|f ljlgdo b/n] hf]lvd Joj:yf 36÷a9 – – –

cGo kl/jt{g – – –

c;f/ cGTosf] df}Hbft – – –

xfgL gf]S;fgLsf] nflu hDdf Joj:yf ^,!%(,^*! $),$*@,&*^ %(,#!%,#$*

;'/If0fkqdf nufgL @)&^ cfiff9 d;fGt;Dd

$=*

ljj/0fa}+s


FVTPL d"Nodf d"NofÍg ul/Psf] nufgL

kl/zf]lwt d'Nodf d'NofÍg ul/Psf] nufgL – – –

FVTOCI df dNofÍg ul/Psf] OlSjl6df nufgL – %)),))) %)),)))

hDdf – %)),))) %)),)))

kl/iff]lwt (Amortized) nfutdf dfkg ul/Psf] ;'/If0fkq d'NofÍg ul/Psf] lwtf]kqdf nufgL

@)&^ cfiff9 d;fGt;Dd

$=*=!

ljj/0fa}+s


C0fkq – – –



;/sf/L C0f kq – – –

;/sf/L 6]«h/L ljn – – –

g]kfn /fi6« a}+ssf] C0f kq – – –

g]kfn /fi6« a}+ssf] lgIf]k pks/0fx? – – –

cGo – – –

36fpg]M xfgL gf]S;fgL Joj:yf – – –

hDdf – – –

cGo lj:t[t cfDbfgLsf] tflnsfdf km]o/ e]No'df d'NofÍg ul/Psf z]o/ nufgL


$=*=@

ljj/0fa}+s


OlSj6L pks/0fx?

;'lrs[t z]o/ – – –

;'lrs[t gePsf z]o/ – %)),))) %)),)))

hDdf – %)),))) %)),)))

OlSj6Ldf ul/Psf] nufgLsf] hfgsf/L@)&^ cfiff9 d;fGt;Dd

$=*=#

ljj/0fa}+s


nfut d'No km]o/ e]No' nfut d'No km]o/ e]No' nfut d'No km]o/ e]No'

;"lrs[t z]o/df ul/Psf] nuffgL – – – – – –

v'b hDdf – – – – – –

;"lrs[t gePsf z]o/df ul/Psf] nuffgL

!=hg/n OG:o"/]G; sDkgL ln= -gf]6 @_ – – – – – –

%,))) lsQf z]o/ k|lt lsQf ? !)) – – %)),))) %)),))) %)),))) %)),)))

hDdf – – %)),))) %)),))) %)),))) %)),)))

rfn' jif{sf] cfos/ ;DklQ÷bfloTj@)&^ cfiff9 d;fGt;Dd

$=(

ljj/0fa}+s


rfn' s/ ;DklQ !),@)(,%%^ *,@)),%#* &,%(&,^!#

rfn' jif{sf] cfo s/ ;DklQ !),@)(,%%^ *,@)),%#* &,%(&,^!#

ut jif{x?sf] s/ ;DklQ



rfn' s/ bfloTj @,&%*,%*$ – –

rfn' jif{sf] cfo s/ bfloTj @,&%*,%*$ – –

ut jif{x?sf] s/ bfloTjx? – – –

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

;xfos sDkgLdf nuffgL@)&^ cfiff9 d;fGt;Dd

$=!)

ljj/0fa}+s


;'lrs[t ;xfos sDkgLdf nufgL – – –

;'lrs[t gePsf ;xfos sDkgLdf nufgL – – –

hDdf nufgL – – –

36fpg]M hf]lvd Joj:yf – – –

v'b lstfaL d'No – – –

;'lrs[t ePsf ;xfos sDkgLdf nuffgL@)&^ cfiff9 d;fGt;Dd

$=!)=!

ljj/0f

a}+s

o; jif{ ?= ut jif{ ?=cl3Nnf] jif{

?=


……….ln

==========z]o/ k|lt======== – – – – – –

hDdf – – – – – –

;'lrs[t gePsf ;xfos sDkgLdf nuffgL @)&^ cfiff9 d;fGt;Dd

$=!)=@

ljj/0fa}+s



……….ln

==========z]o/ k|lt======== – – – – – –

hDdf – – – – – –



a}+ssf] ;xfos sDkgLx?sf] hfgsf/L@)&^ cfiff9 d;fGt;Dd

$=!)=#

ljj/0f

a}+s

:jfldTjsf] k|ltzt


=============================ln – – –

hDdf

;xfos sDkgLx?sf] u}/ lgolGqt :jfy{@)&^ cfiff9 d;fGt;Dd

$=!)=$

ljj/0f

a}+s

o; jif{ ?=

============ln ============ln ============ln

NCI ;Fu /x]sf] OlSj6L OG6]«i6 -Ü_ – – –

o; jif{sf] gfkmf gf]S;fg jfF8kmfF8 – – –

cfiff9 cGTodf NCI ;Fu /x]sf] ;+lrt df}Hbft – – –

NCI nfO{ lbPsf] nfef+z – – –

ljj/0fut jif{ ?=

============ln ============ln ============ln

NCI ;Fu /x]sf] OlSj6L OG6]«i6 -Ü_ – – –

o; jif{sf] gfkmf gf]S;fg jfF8kmfF8 – – –

cfiff9 cGTodf NCI ;Fu /x]sf] ;+lrt df}Hbft – – –

NCI nfO{ lbPsf] nfef+z – – –

;Daå sDkgLdf ul/Psf] nufgL@)&^ cfiff9 d;fGt;Dd

$=!!

ljj/0f

a}+s



;'lrs[t ePsf ;Da4 sDkgLdf nufgL – – – – – –

;'lrs[t gePsf ;Da4 sDkgLdf nufgL – – – – – –

hDdf nufgL – – – – – –

36fpg]M xfgL gf]S;fgL Joj:yf – – – – – –

v'b lstfaL d'No – – – – – –



;'lrs[t ePsf ;Daå sDkgLdf ul/Psf] nuffgL@)&^ cfiff9 d;fGt;Dd

$=!!=!

ljj/0fo; jif{ ?= ut jif{ ?= cl3Nnf] jif{ ?=


============ln ==========z]o/ ?======== n] r'Qmf – – – – – –

============ln ==========z]o/ ?======== n] r'Qmf – – – – – –

hDdf – – – – – –

;'lrs[t gePsf ;Daå sDkgLdf ul/Psf] nuffgL@)&^ cfiff9 d;fGt;Dd

$=!!=@

ljj/0fo; jif{ ?= ut jif{ ?= cl3Nnf] jif{ ?=


============ln ==========z]o/ ?======== n] r'Qmf – – – – – –

============ln ==========z]o/ ?======== n] r'Qmf – – – – – –

hDdf – – – – – –

a}+ssf ;Daå sDkgLx?sf] hfgsf/L@)&^ cfiff9 d;fGt;Dd

$=!!=#

ljj/0f

a}+s

:jfldTjsf] k|ltzt


============ln ==========z]o/ ?======== n] r'Qmf

============ln ==========z]o/ ?======== n] r'Qmf

hDdf

;Daå sDkgLx?sf] OlSj6L d'No@)&^ cfiff9 d;fGt;Dd

$=!!=$

ljj/0fa}+s


============ln ==========z]o/ ?======== n] r'Qmf – – –

============ln ==========z]o/ ?======== n] r'Qmf – – –

hDdf – – –



;DklQdf nufgL@)&^ cfiff9 d;fGt;Dd

$=!@

ljj/0fa}+s


km]o/ e]No'df d'NofÍg ul/Psf] nufgL ;DklQ

;fpg ! sf] df}Hbft &(,)^),@(# !!%,#^#,%%@ !!%,#^#,%%@

;ldIff jif{df yk÷lg;u{ -@^,&!(,#$!_ -#^,#)#,@%(_ –

o; jif{sf] km]o/ e]No'df v'b kl/jt{g

;dfof]hg ÷ :yfgfGt/0f

v'b /sd %@,#$),(%@ &(,)^),@(# !!%,#^#,%%@

nfut d'Nodf dfkg ul/Psf] nufgL ;DklQ

;fpg ! sf] df}Hbft

;ldIff jif{df yk÷lg;u{

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;+lrt x|f;

hDdf xfgL gf]S;fgL Joj:yf

v'b /sd

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



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nfut

;fpg !, @)&$ ;fnsf] df}Hbft – $!,)($ – – $!,)($

rfn' jif{sf] yk – – – – –

yk – ^,((),%!% – – ^,((),%!%

k"FhLs[t – – – – –

o; jif{sf] ljqmL – -$!,)($_ – – -$!,)($_

;dfof]hg÷ k'g{M d'NofÍg – – – – –

cfiff9 @)&% clGtdsf] df}Hbft – ^,((),%!% – – ^,((),%!%

o; jif{sf] yk – – – – –

yk – !,%%),)@^ – – !,%%),)@^

k"FhLs[t – – – – –

o; jif{sf] ljqmL – – – – –

;dfof]hg÷ k'gM d'NofÍg – – – – –

cfiff9 @)&^ clGtdsf] df}Hbft – *,%$),%$) – – *,%$),%$)

kl/zf]wg / xfgL gf]S;fgL – – – – –

cfiff9 @)&$ df}Hbft – – – – –

;fnsf] kl/zf]wg – %^%,$&$ – – %^%,$&$

;fnsf] xfgL gf]S;fgL – – – – –

ljqmL – – – – –

;dfof]hg – – – – –

cfiff9 @)&% clGtdsf] df}Hbft – %^%,$&$ – – %^%,$&$

;fnsf] xfgL gf]S;fgL – – – – –

;fnsf] kl/zf]wg – !,%(@,)%% – – !,%(@,)%%

ljqmL – – – – –

;dfof]hg – – – – –

cfiff9 @)&^sf] clGtdsf] df}Hbft – @,!%&,%@( – – @,!%&,%@(

k"FhLut lgdf{0f @)&% – – –

k"FhLut lgdf{0f @)&^ – – –

lstfaL d"No – – –

cfiff9 @)&$ clGtdsf] df}Hbft – $!,)($ – – $!,)($

cfiff9 @)&% clGtdsf] df}Hbft – ^,$@%,)$) – – ^,$@%,)$)

cfiff9 @)&^ clGtdsf] df}Hbft – ^,#*#,)!! – – ^,#*#,)!!



:yug s/ ;DklQ÷-bfloTj_ @)&^ cfiff9 d;fGt;Dd $=!%

ljj/0f

a}+s

o; jif{

:yug s/ ;DklQ

:yug s/ bfloTj

:yug s/ ;DklQ÷bfloTj

c:yfO{ leGgtfdf :yug s/

a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ tyf ;fk6L – – –

u|fxsnfO{ lbPsf] shf{ tyf ;fk6L – – –

nufgL ;DklQ – – –

nufgL ;]So"l/6Lh – – –

;Da4 sDkgLdf nufgL – – –

;DklQ / pks/0f -@@#,%!(_ -@@#,%!(_

kl/eflift sd{rf/L nfe of]hgf @%),!@@ @%),!@@

;+lrt ljbf afktsf] bfloTj #$$,)$) – #$$,)$)

lnh bfloTj !$!,^@@ – !$!,^@@

shf{ gf]S;fgL Joj:yf – – –

cGo c:yfoL leGgtfx? – – –

c:yfoL leGgtfdf :yug s/ %!@,@^$ – %!@,@^$

Joj;foaf6 Joxf]g'{ k/]sf] lautsf cfly{s jif{x?sf] s§L x'g gkfPsf] gf]S;fgL – – –

s/sf] b/df ePsf] kl/jt{gn] l;h{gf ePsf] :yug s/ – – –

v'b :yug s/ ;DklQ÷bfloTj, cfiff9 @)&^ %!@,@^$

:yug s/ ;DklQ÷bfloTj, ;fpg !, @)&% -!,!&@,@!(_

rfn' jif{sf] 36÷a9 -^%(,(%%_

gfkmf gf]S;fg vftfdf n]vfÍg ePsf] :yug s/ vr{÷cfo -^%(,(%%_

cGo lj:t[t cfodf n]vfÍg ePsf] :yug s/ vr{÷cfo –

OlSj6Ldf k|ToIf n]vfÍg ePsf] :yug s/ vr{÷cfo –

ut jif{

ljj/0f

a}+s

:yug s/ ;DklQ

:yug s/ bfloTj


c:yfO{ leGgtfdf :yug s/




nufgL ;]So"l/6Lh – -!,%),)))_ -!,%),)))_


;DklQ / pks/0f @@&,@#% @@&,@#%



kl/eflift sd{rf/L nfe of]hgf &!,@^! – &!,@^!

;+lrt ljbf afktsf] bfloTj !!!,#^) – !!!,#^)

lnh bfloTj ^#,^$! – ^#,^$!



c:yfoL leGgtfdf :yug s/ $&#,$(& -!,%),)))_ #@#,$(&

Joj;foaf6 Joxf]g'{ k/]sf] lautsf cfly{s jif{x?sf] s§L x'g gkfPsf] gf]S;fgL *$*,&@@ – *$*,&@@


v'b :yug s/ ;DklQ÷bfloTj, cfiff9 @)&% !,!&@,@!(

:yug s/ ;DklQ÷bfloTj, ;fpg ! @)&$ -$*^,^%#_

rfn' jif{sf] 36÷a9 ^*%,%^^

gfkmf gf]S;fg vftfdf n]vfÍg ePsf] :yug s/ vr{÷cfo ^*%,%^^



cl3Nnf] jif{

ljj/0f

a}+s

:yug s/ ;DklQ

:yug s/ bfloTj


c:yfoL leGgtfdf :yug s/




nufgL ;]So"l/6Lh – -!,%),)))_ -!,%),)))_


;DklQ / pks/0f -!@,#@*_ – -!@,#@*_

kl/eflift sd{rf/L nfe of]hgf #(%,*($ – #(%,*($

;+lrt ljbf afktsf] bfloTj @#!,^$^ – @#!,^$^

lnh bfloTj @!,$$@ – @!,$$@



c:yfoL leGgtfdf :yug s/ ^#^,^%# -!,%),)))_ $*^,^%#

Joj;foaf6 Joxf]g'{ k/]sf] lautsf cfly{s jif{x?sf] s§L x'g gkfPsf] gf]S;fgL – – –


v'b :yug s/ ;DklQ÷bfloTj, cfiff9 @)&$ $*^,^%#

:yug s/ ;DklQ÷bfloTj, ;fpg !, @)&# (,$*^,%&^

rfn' jif{sf] 36÷a9 -*,(((,(@@_

gfkmf gf]S;fg vftfdf n]vfÍg ePsf] :yug s/ vr{÷cfo -*,(((,(@@_





cGo ;DklQx?@)&^ cfiff9 d;fGt;Dd

$=!^

ljj/0fa}+s


ljqmLsf nflu /flvPsf] ;DklQ – – –

cGo u}/ a}+lsË ;DklQx? – – –

c;'n x'g jfFsL lan – – –

p7\g afFsL cf;fdL $,&$&,(*$ *,@@%,^() *,&#,*%^

cflh{t cfDbfgL – – –

clu|d e'QmfgL tyf lgIf]k #(!,%#$ !,)(),(^* %&(,&%)

cfos/ w/f}6L – – –

:yug sd{rf/L vr{ – – –

cGo !,!%%,**) !,#!^,@)# !,^^%,#&%

d;nGb df}Hbft 416,064 732,387 249,069

k|fKt x'g' kg]{ sldzg – – –

w/f}6L – – 84,065

sd{rf/LnfO{ clu|d e'QmfgL 739,816 583,816 1,332,241

Unwinding of Interest – – –

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

a}+s tyf ljQLo ;+:yfnfO{ ltg{ afFsL@)&^ cfiff9 d;fGt;Dd

$=!&

ljj/0fa}+s


dgL dfs]{6 lgIf]k – – –

cGt/ a}+s ;fk6L – – –

cGo a}+s tyf ljQLo ;+:yfaf6 lgIf]k !@,$^) – –

/fkm;fkm vftf – – –

cGo – – –

hDdf !@,$^) – –

g]kfn /fi6« a}+snfO{ ltg{ afFsL@)&^ cfiff9 d;fGt;Dd

$=!*

ljj/0fa}+s


g]kfn /fi6« a}+saf6 k|fKt k'gs{hf{ – – –



:yfoL t/ntfsf] ;'ljwf – – –

g]kfn /fi6« a}+saf6 clGtd C0fbftf{ ;'ljwf – – –

k'gM vl/b ;Demf}tfdf lalqm ul/Psf] ;]Sk"l/6L – – –

g]kfn /fi6« a}+snfO{ lbg' kg]{ cGo aSof}tf – – –

hDdf – – –

Jo'TkGg ljQLo pks/0fx? @)&^ cfiff9 d;fGt;Dd

$=!(

ljj/0fa}+s


Jofkf/sf] nflu /flvPsf] – – –

Jofhb/ :jfk – – –

d'b|f :jfk – – –

clu|d ljlgod ;Demf}tf – – –

cGo – – –

hf]lvd Joj:yfkgsf] lglDt – – –

Jofhb/ :jfk – – –

d'b|f :jfk – – –

clu|d ljlgod ;Demf}tf – – –

cGo – – –

hDdf – – –

u|fxssf] lgIf]k@)&^ cfiff9 d;fGt;Dd

$=@)

ljj/0fa}+s


;+:yfks u|fxs #(,$#%,@!# @!,$^#,!$@ %$,(^&,)$%

cfjlws lgIf]k !^,%)),))) – &@%,)))

sn lgIf]k @!,#@%,)^# @,%#),@$( @,)$!,)$%

rfn' lgIf]k %$%,&%) !*,$(@ –

cGo !,)^$,$)) !*,(!$,$)! %@,@)!,)))

JolQmut u|fxs ((,($^,%&$ @%,@)*,)^* !^,^((,&$#

cfjlws lgIf]k @!,^#),))) @,$@#,)))

art lgIf]k %&,$(^,#$^ @@,&^@,)^* !^,^((,&$#

rfn' lgIf]k @),*@),@@* @#,)))

cGo – –

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



u|fxsaf6 k|fKt lgIf]ksf] d'b|f adf]lhd ljZn]if0f@)&^ cfiff9 d;fGt;Dd

$=@)=!

ljj/0fa}+s


g]kfnL ?k}+of !#(,#*!,&*& $^,^&!,@!) &!,^^^,&**

ef/tLo ?k}+of – – –

cd]l/sg 8n/ – – –

u|]6 lj|6]g kfpG8 – – –

o"/f] – – –

hfklgh o]g – – –

rfOlgh o'jfg – – –

cGo – – –

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

;fk6L@)&^ cfiff9 d;fGt;Dd

$=@!

ljj/0fa}+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}+sx? – – –

cGo ;+:yf – – –

hDdf – – –

Joj:yfx?@)&^ cfiff9 d;fGt;Dd

$=@@

ljj/0fa}+s


nfk/jfxLsf] lglDt Joj:yf – – –

k'gM ;+/rgfsf] lglDt Joj:yf – – –

rln/x]sf] sfg'gL tyf s/ d'sbdfsf] lglDt Joj:yf – – –

s8f-Onerous_ ;Demf}tfsf] lglDt Joj:yf – – –



cGo %##,*!^ %##,*!^ –

hDdf %##,*!^ %##,*!^ –

Joj:yfdf ePsf] 36a9@)&^ cfiff9 d;fGt;Dd

$=@@=!

ljj/0fa}+s


;fpg !, sf] df}Hbft %##,*!^

cf=j=sf] yk Aoj:yf %##,*!^

cf=j=sf] vr{ ePsf] Aoj:yf – – –

cf=j=df lkmtf{ ePsf] Aoj:yf – – –

;'ljwf lnOPsf] 5'6 – – –

cfiff9 d;fGtsf] df}Hbft %##,*!^ %##,*!^ –

cGo bfloTj@)&^ cfiff9 d;fGt;Dd

$=@#

ljj/0fa}+s


kfl/eflift sd{rf/L nfe of]hgf ;DalGw bfloTj – – –

kfl/eflift sd{rf/L nfe of]hgf ;DalGw of]ubfg *#^,@^! $(^,%^@ !,#!(,^$^

nfdf] ljbfsf] nflu Joj:yf !,!$^,*)) #&!,@)) &&@,!%@

cNksfnLg sd{rf/L nfe %#),&!! – –

e'QmfgL ug'{kg]{ ljN; – – –

;fx' / lbg afFsL !,!^!,@!% !#,!*$,@)! !^,)##,^)^

lgIf]kdf ltg{ jfFsL Jofh $,%)@,^^) @!,*#!,!!) %*,@(^,!&#

;fk6Ldf ltg{ jfFsL Jofh – – –

:yug cg'bfg cfosf] bfloTj – – –

e'QmfgL ug{ afFsL nfef+z %@!,%%) %@!,%%) %@!,%%)

ljQLo lnh cGtu{t bfloTj $&@,)&@ @!@,!#^ &!,$&$

e'QmfgL ug{ jfFsL sd{rf/L jf]g; **$,$@) #,)(&,*(* –

cGo bfloTj !),&#*,!%) !!,%)!,@%% &,#&!,&*!

e'QmfgL ug{ jfFsL n]vfk/LIf0f z'Ns !&&,(*@ (*,*&% &*,)%)

>f]tdf s/s§L afktsf] /sd e'Qfg ug{ afFsL *)*,*!$ @^),&*# (,$$(

cGo (,&%!,#%$ !!,!$!,%(& &,@*$,@*@

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



kl/eflift nfe (Defined Benefit) bfloTj@)&^ cfiff9 d;fGt;Dd

$=@#=!

ljQLo cj:yfsf] b]vfOPsf] /sdx?sf] ljj/0f

a}+s


cgkmG8]8 bfloTjsf] xfnsf] d'No – – –

kmG8]8 bfloTjsf] xfnsf] d'No – – –

s'n bfloTjsf] xfnsf] d'No – – –

;'ljwf of]hgf ;DklQsf] km]o/ e]No' – – –

v'b bfloTjsf] cfhsf] d'No – – –

lglb{i6 nfe bfloTjsf] n]lvs[t bfloTj – – –

of]hgf ;DklQ (Plan Assets) @)&^ cfiff9 d;fGt;Dd

;'ljwf of]hgf ;DklQsf] ljj/0f $=@#=@

ljj/0fa}+s


OlSj6L ;]So'l/6Lh – – –

;/sf/L jG8 – – –

a}+s lgIf]k – – –

cGo – – –

hDdf – – –

kl/eflift nfe bfloTdf jt{dfg d'Nodf kl/jt{g@)&^ cfiff9 d;fGt;Dd

$=@#=#

ljj/0fa}+s


;fpg ! Dff nfe of]hgf bfloTj – – –

ljdfÍ gf]S;fgL – – –

of]hgfaf6 k|fKt nfe – – –

rfn' ;'ljwf vr{ / Jofh – – –

cfiff9 clGtddf nfe of]hgf bfloTj – – –

of]hgf ;DklQsf] jt{dfg d'Nodf ultljlw @)&^ cfiff9 d;fGt;Dd

$=@#=$

ljj/0fa}+s


;fpg ! Dff ;'ljwf of]hgfsf] km]o/ e]No' – – –



of]hgfdf lbOPsf] of]ubfg – – –

jif{df ltl/Psf] nfe – – –

Actuarial gfkmf -gf]S;fg_ – – –

of]hgf ;DklQaf6 ck]lIft nfe – – –

cfiff9 clGtdsf] of]hgf ;DklQsf] km]o/ e]No'df nfe – – –

gfkmf gf]S;fg ljj/0fdf b]vfOPsf] /sd@)&^ cfiff9 d;fGt;Dd

$=@#=%

ljj/0fa}+s


rfn' ;'ljwf vr{ – – –

bfloTjdf Jofh – – –

;'ljwf of]hgf ;DklQaf6 ck]lIft nfe – – –

hDdf – – –

cGo lj:t[t cfodf b]vfOPsf] /sd@)&^ cfiff9 d;fGt;Dd

$=@#=^

ljj/0fa}+s


ljdflÍs (Actuarial) gfkmf÷gf]S;fg – – –

hDdf – – –

ljdflÍs cg'dfgx¿@)&^ cfiff9 d;fGt;Dd

$=@#=&

ljj/0fa}+s


5'6 b/ – – –

of]hgf ;DklQaf6 ck]lIft nfe – – –

eljiodf x'g] tnadf a[l4 – – –

lgsf;L b/ – – –

hf/L ul/Psf] C0fkq@)&^ cfiff9 d;fGt;Dd

$=@$

ljj/0fa}+s


lgisflzt ul/Psf] C0fkqsf] km]o/ e]No'nfO{ gfkmf gf]S;fgdf n]vfÍg ul/Psf] – – –

kl/zf]lwt nfut hf/L ul/Psf] C0fkq – – –

hDdf – – –



;'/If0f gePsf] ;xfos cfjlws bfloTj@)&^ cfiff9 d;fGt;Dd

$=@%

ljj/0fa}+s


lkmtf{ x'g] cu|flwsf/ z]o/ – – –

lkmtf{ gx'g] cu|flwsf/ z]o/ – – –

cGo – – –

hDdf – – –

z]o/ k"FhL@)&^ cfiff9 d;fGt;Dd

$=@^

ljj/0fa}+s


;fwf/0f z]o/ $)),))),))) !%),))),))) !%),))),)))

kl/{jt{gLo cu|flwsf/ k|fylds z]o/ – – –

lkmtf{ gx'g] -Ol/l8d]jn_ cu|flwsf/ z]o/ OlSj6L sDkf]g]6 dfq_ – – –

e'QmfgL ldlt gePsf C0fkq -OlSj6L sDkf]g]6 dfq_ – – –

hDdf $)),))),))) !%),))),))) !%),))),)))

;fwf/0f z]o/ k'FhL@)&^ cfiff9 d;fGt;Dd

$=@^=!

ljj/0fa}+s


clws[t k'FhL

!),))),))) lsQf ;fwf/0f k|lt z]o/ ?= !)) !,))),))),))) !,))),))),))) @%),))),)))

hf/L k'FhL

@,))),))) lsQf ;fwf/0f k|lt z]o/ ?= !)) -cf=j=@)&#÷&$_ @)),))),)))

$,))),))) lsQf ;fwf/0f k|lt z]o/ ?= !)) -cf=j=@)&$÷&%_ $)),))),)))

*,))),))) lsQf ;fwf/0f k|lt z]o/ ?= !)) -cf=j=@)&%÷&^_ *)),))),)))

r'Qmf k'FhL

!,%)),))) lsQf ;fwf/0f k|lt z]o/ ?= !)) -cf=j=@)&#÷&$_ !%),))),)))

!,%)),))) lsQf ;fwf/0f k|lt z]o/ ?= !)) -cf=j=@)&$÷&%_ !%),))),)))

$,))),))) lsQf ;fwf/0f k|lt z]o/ ?= !)) -cf=j=@)&%÷&^_ $)),))),)))

hDdf $)),))),))) !%),))),))) !%),))),)))



;fwf/0f z]o/ :jfldTj@)&^ cfiff9 d;fGt;Dd

$=@^=@

ljj/0f

a}+s


k|ltzt /sd k|ltzt /sd k|ltzt /sd

:jb]zL :jfldTj !))Ü $)),))),))) !))Ü !%),))),))) !))Ü !%),))),)))

g]kfn ;/sf/

æsÆ ju{sf Ohfht k|fKt ;+:yfx?

cGo Ohfht k|fKt ;+:yfx?

cGo ;+:yfx?

;j{;fwf/0f $%Ü !*),))),))) $%Ü ^&,%)),))) $%Ü ^&,%)),)))

cGo %%Ü @@),))),))) %%Ü *@,%)),))) %%Ü *@,%)),)))

j}b]lzs :jfldTj

hDdf !))Ü $)),))),))) !))Ü !%),))),))) !))Ü !%),))),)))

hu]8f sf]ifx?@)&^ cfiff9 d;fGt;Dd

$=@&

ljj/0fa}+s


j}wflgs hu]8f sf]if 68,631,073 67,722,826 56,730,307

;6xL ;lds/0f sf]if - - -

;+:yfut ;fdflhs pQ/bfloTj sf]if 745,009 724,597 174,971

kF'hL lkmtf{ hu]8f sf]if - - -

lgodfsLo sf]if 37,323,842 - -

nufgL ;dfof]hg sf]if - - -

kF'hLut hu]8f sf]if - - -

;DklQ k"gd{"NofÍg sf]if - - -

km]o/ Eofn' sf]if - - -

nfef+z ;lds/0f sf]if - - -

aLdflÍs gfkmf÷gf]S;fg sf]if - - -

ljz]if sf]if - - -

kF'hL ;dfof]hg sf]if 2,141,800 130,225,000 50,225,000

cGo sf]if 401,618 175,249 -

hDdf 109,243,342 198,847,672 107,130,278



;Defljt bfloTj tyf k|ltjåtf@)&^ cfiff9 d;fGt;Dd

$=@*

ljj/0fa}+s


;Defljt bfloTj – – –

ljt/0f gul/Psf] shf{ ;'ljwfx? (%^,!&* – –

kF'hL k|ltjåtf – – –

nLh k|ltjåtf – – –

d'2f dfldnf – – –

hDdf (%^,!&* – –

;+Defljt bfloTj @)&^ cfiff9 d;fGt;Dd

$=@*=!

ljj/0fa}+s


l:jsfo{tf tyf 8s'd]lG6« qm]l86 – – –

;+sngdf /x]sf ljnx? – – –

clu|d ljlgdo ;Demf}tf – – –

Uof/]lG6h – – –

k|Tofe"tL k|ltjåtf – – –

cGo k|ltjåtf – – –

hDdf – – –

cljtl/t ;'ljwfx?@)&^ cfiff9 d;fGt;Dd

$=@*=@

ljj/0fa}+s


ljt/0f gul/Psf] shf{ – – –

cf]e/8«fkm\6sf] pkof]u gul/Psf] l;df (%^,!&* – –

qm]l86 sf8{sf] pkof]u gul/Psf] l;df – – –

n]6/ ckm q]ml86sf] pkof]u gul/Psf] l;df – – –

Uof/]lG6sf] pkof]u gul/Psf] l;df – – –

hDdf (%^,!&* – –



k'FhLut k|ltjåtf@)&^ cfiff9 d;fGt;Dd

$=@*=#

ljQLo ;+:yfsf ;DalGwt clVtof/Laf6 :jLs[t ul/Psf] t/ ljQLo ljj/0fdf gb]vfOPsf] k'FhLut vr{

ljj/0fa}+s


;DklQ / pks/0fsf] ;DaGwdf k"FhLut k|ltjåtfx?

l:js[t / ;Demf}tf ul/Psf] – – –

l:js[t ul/Psf] t/ ;Demf}tf gul/Psf] – – –

hDdf – – –

cd't{ ;DklQsf] ;DaGwdf k'FhLut k|ltjåtf

l:js[t / ;Demf}tf ul/Psf] – – –

l:js[t ul/Psf] t/ ;Demf}tf gul/Psf] – – –

hDdf – – –

s"n hDdf – – –

lnh k|ltjåtf@)&^ cfiff9 d;fGt;Dd

$=@*=$

ljj/0fa}+s


;~rflnt lnh k|ltjåtf – – –

a}+s lnhL ePsf] v08df /2 ug{ g;lsg] lnh ;Demf}tfsf] 36Ldf eljiodf ltg'{ kg]{ /sd

Ps jif{ ggf3]sf] – – –

Ps jif{ eGbf a9L % jif{ eGbf sd – – –

% jif{ dflysf] – – –

hDdf – – –

ljQLo nLh k|ltjåtf

a}+s lnhL ePsf] v08df /2 ug{ g;lsg] lnh ;Demf}tfsf] 36Ldf eljiodf ltg'{ kg]{ /sd

Ps jif{ ggf3]sf] – – –

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Notes to the Financial Statements

City Express Finance Company LimitedFor the year ended 31st Ashadh, 2076

1. General InformationCity Express Finance Company Limited (referred to as “the financial institution” hereinafter) is a National level finance company domiciled in Nepal, registered as a Public Limited Company under Companies Act 2063 & Banking and Fi-nancial Institution Act, 2063. The registered address of the financial institution is located at Ghantaghar, Kathmandu, Nepal. The financial institution is listed on Nepal Stock Exchange and is trading under the code “CEFL”.

2. Basis of Preparation

2.1 Statement of ComplianceThe financial statements have been prepared in accordance with Nepal Financial Reporting Standards (NFRS) issued by the Accounting Standards Board of Nepal on 13th September 2013.

NFRS conform, in all material respect, to International Financial Reporting Standards (IFRS) as issued by the Interna-tional Accounting Standards Board (IASB).

2.2 Reporting Period and Approval of financial statementThe financial institution follows the Nepalese financial year based on the Nepalese calendar.

The accompanied financial statements have been approved by the Board of Directors on its meeting held on 2076.07.22 and have been recommended for adoption by shareholders in the Annual General Meeting.

2.3 Functional and Presentation currency Financial statements are denominated in Nepalese Rupees, which is the functional and presentation currency of the financial institution.

2.4 Use of Estimates, assumption and judgmentsThe financial institution, under NFRS, is required to apply accounting policies to most appropriately suit its circum-stances and operating environment. Further, the financial institution is required to make judgement in respect of items where the choice of specific policy, accounting estimate or assumption to be followed could materially affect the financial statements. Later on this may be determined that a different choice could have been more appropriate.

NFRS requires the financial institution to make estimates and assumptions that will affect the assets, liabilities, disclo-sure of contingent assets and liabilities, and profit or loss as reported in the financial statements.

The financial institution applies estimates in preparing and presenting the financial statements. The estimates and underlying assumptions are reviewed periodically. Revision to accounting estimates are recognised in the period in which the estimates is revised, and are applied prospectively.

Disclosures of the accounting estimates have been included in the relevant section of the notes wherever the es-timates have been applied along with the nature and effect of changes of accounting estimates, if any.

2.5 Changes in Accounting policies

There has been no significant change in the accounting policies adopted by the bank except where required due to adoption of Nepal Financial Reporting Standards.

2.6 New standards in issue but not yet effective

The standards and interpretations that are issued, but not yet effective, up to the date of issuance of the financial institution’s financial statements are disclosed below. The financial institution intends to adopt these standards, if applicable, when they become effective.

IFRS 9 – Financial Instruments

IFRS 9 – Financial Instruments having expected credit loss model has been issued and effective from 1st January 2018 internationally but is not yet pronounced by The Institute of Chartered Accountants of Nepal (ICAN). For the reporting of financial instruments, NAS 32-Financial Instruments, Presentation, NAS 39- Financial Instruments Recognition and Measurements and NFRS 7- Financial Instruments – Disclosures have been applied.

A number of new standards and amendments to the existing standards and interpretations have been issued by IASB after the pronouncements of NFRS with varying effective dates. Those become applicable when ASB Nepal incorpo-rates them within NFRS.



A significant impact on classification and measurement including impairment of financial instruments, will arise as a result of application of IFRS 9.

2.7 New Standards and Interpretation not adopted

Although IFRS 9 is applicable internationally from 1st of January 2018, it has not been applied as it is yet to be adopted by ICAN.

Further the Institute of Chartered Accountants of Nepal (ICAN) has provided carve out on various standards with different time frame; some of which are compulsory and others optional for banks and financial institutions. The list of carve-out and its compliance status while preparation of financial statement of the financial institution is as given below;

NFRS 10: Consolidated Financial Statements-Preparation of consolidated financial statement using uniform account-ing policies is necessary unless it is impracticable to do so- Optional-up to FY 2019-20-This carve out has no implication to the financial institution as it does not have any subsidiaries.

NAS 28 : Investments in Associates and Joint Ventures

Accounting for Investment in Associates as per equity method using uniform accounting policies Optional-up to FY 2019-20-Not applicable

NAS 34 : Interim Financial Reporting

Impracticable to restate the corresponding previous interim period information-Optional-up to FY 2018-19-The financial institution has utilized this carve out.

NAS 39: Financial Instruments: Recognition and Measurement- Incurred Loss Model to measure the Impairment Loss on Loan and Advances or impairment provision as per Nepal Rastra Bank (NRB) directive whichever is high-er- compulsory-up to FY 2019-20. The Bank loans and advances are greater as per NRB Directive as com-pared to NFRS. Therefore, loans and advances are impaired as per NRB Directive.

NAS 39: Financial Instruments: Recognition and Measurement-Impracticability to determine transaction cost of all previous years which is the part of effective interest rate-Optional-up to FY 2018-19-The financial institution has utilized this carve out.

NAS 39: Financial Instruments: Recognition and Measurement- Impracticability to determine interest income on amortized cost Optional-up to FY 2019-20-The financial institution has utilized this carve out.

2.8 DiscountingDiscounting has been applied where assets and liabilities are non-current and the impact of the discounting is mate-rial.

2.9 Limitation of NFRS implementation If the information is not available and the cost to develop would exceed the benefit derived, such exception to NFRS implementation has been noted and disclosed in respective section.

3. Significant Accounting Policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

3.1 Basis of Measurement

The financial statements have been prepared on a historical cost basis, except for available –for-sale investments, as-sets held for sale and discontinued operations, other financial assets and liabilities held for trading and financial assets and liabilities designated at fair value through profit or loss (FVTPL), all of which have been measured at fair value.

The financial statements have been prepared on a going concern basis where the accounting policies and judgements as required by the standards are consistently used and in case of deviations disclosed specifically.

3.2 Basis of Consolidation

The financial institution does not have control over any other entity for consolidation of Financial Statements. Apart from that, at the end of Ashadh, 2076, the financial institution does not have any Investments in Shares.

3.3 Cash & Cash EquivalentThe fair value of cash is the carrying amount. Cash and cash equivalent represent the amount of cash in hand, balances with other bank and financial institutions, money at short notice and highly liquid financial assets with original matur-ities of three months or less from the acquisition date that are subject to an insignificant risk of changes in their value and used by the financial institution in the management of short-term commitment.



3.4 Financial Assets and Financial Liabilities

3.4.1 Recognition

Financial assets and liabilities, with the exception of loans and advances to customers and balances due to customers, are initially recognised on the trade date i.e. the date that the financial institution becomes a party to the contractual provisions of the instrument. This includes regular way trades: purchases or sales of financial assets that require deliv-ery of assets within the time frame generally established by regulation or convention in the market place. Loans and advances to customers are recognised when funds are transferred to the customers’ account at fair value inclusive of transaction costs. The financial institution recognises due to customer balances when funds reach the bank.

3.4.2 ClassificationThe financial institution classifies its financial assets into the following measurement categories:

Financial assets and liabilities held for trading

The financial institution classifies financial assets or financial liabilities as held for trading when they have been pur-chased or issued primarily for short term profit making through trading activities or form part of a portfolio of financial instruments that are managed together for which there is evidence of a recent pattern of short-term profit taking. Included in this classification are Government bonds, NRB Bonds, Domestic Corporate bonds, Treasury bills, Equities etc. held primarily for the trading purpose.

Financial assets and financial liabilities designated at fair value through profit or loss

Financial assets and financial liabilities classified in this category are those that have been designated by management upon initial recognition. Management may only designate an instrument at FVTPL upon initial recognition when one of the following criteria are met, and designation is determined on an instrument-by-instrument basis:

• The designation eliminates, or significantly reduces, the inconsistent treatment that would otherwise arise from measuring the assets or liabilities or recognising gains or losses on them on a different basis

Or

• The assets and liabilities are part of a group of financial assets, financial liabilities, or both, which are managed, and their performance evaluated on a fair value basis, in accordance with a documented risk management or investment strategy

Or

• The financial instrument contains one or more embedded derivatives, unless they do not significantly modify the cash flows that would otherwise be required by the contract, or it is clear with little or no analysis when a similar instrument is first considered that separation of the embedded derivative(s) is prohibited.

Loans and receivables to Customers

After initial measurement, loans and advances to customers are subsequently measured at amortisation over the period of loan. This practice is almost nearer to the effective interest method prescribed by NFRS. The method has been adopted as the cost for computation for interest on effective interest method is huge in terms of benefits to be received from the computation in the short run.

Held-to-maturity

Held-to-maturity assets are non-derivative financial assets with fixed or determinable payments and fixed maturities that the financial institution’s management has the intention and ability to hold to maturity.

Available-for-sale.

Available-for-sale assets are those non-derivative financial assets intended to be held for an indefinite period of time, which may be sold in response to liquidity requirements or changes in interest rates, exchange rates, commodity pric-es or equity prices.

Financial liabilities held at amortised cost

Financial liabilities not classified held at fair value through profit or loss includes borrowings which are classified as amortised cost instruments.

3.4.3 Measurement Initial measurement

All financial instruments are initially recognised at fair value plus transaction cost except in the case of financial assets and financial liabilities recorded at fair value through profit or loss.



Subsequent measurement

Financial assets and liabilities designated at fair value through profit or loss are subsequently carried at fair value, with gains and losses arising from changes in fair value taken directly to the statement of profit or loss. Interest and divi-dend income or expense is recorded in revenue according to the terms of the contract, or when the right to payment has been established.

Available-for-sale financial assets are subsequently carried at fair value, with gains and losses arising from changes in fair value taken to Other Comprehensive Income. The Bank makes irrevocable election to route fair value changes through Other Comprehensive Income.

Loans and receivables and held-to-maturity financial assets are subsequently measured at amortised cost. Within this category loans and advances to the customers have been recognised at amortised cost using the method that very closely approximates effective interest rate method. The losses arising from impairment of such investments are rec-ognised in the income statement within credit loss expense. If the financial institution were to sell or reclassify more than an insignificant amount of held-to-maturity investments before maturity (other than in certain specific circum-stances), the entire category would be tainted and would have to be reclassified as available-for-sale.

Financial liabilities are subsequently measured at amortised cost, with any difference between proceeds net of direct-ly attributable transaction costs and the redemption value recognised in the statement of profit or loss over the period of the borrowings using the effective interest method.

3.4.4 De-recognitionFinancial assets are derecognised when the rights to receive cash flows from the assets have expired or where the financial institution has transferred substantially all risks and rewards of ownership. If substantially all the risks and rewards have been neither retained nor transferred and the financial institution has retained control, the assets con-tinue to be recognised to the extent of the financial institution’s continuing involvement.

Financial liabilities are derecognised when the obligation under the liability is discharged, cancelled or expires. Where an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as a de-recognition of the original liability and the recognition of a new liability. The difference between the carrying value of the original financial liability and the consideration paid is recognised in profit or loss.

3.4.5 Impairment of Loans and Advances

The financial institution reviews its individually significant loans and advances at each Reporting date to assess wheth-er an impairment loss should be provided in the Statement of Profit or loss. In particular, the Management’s judgment is required in the estimation of the amount and timing of future cash flows when determining the impairment loss. These estimates are based on assumptions about a number of factors and hence actual results may differ, resulting in future changes to the provisions made.

The individual impairment provision applies to financial assets evaluated individually for impairment and is based on Management’s best estimate of the present value of the future cash flows that are expected to be received. In es-timating these cash flows, Management makes judgments about a borrower’s financial situation and the net realisable value of any underlying collateral. Each impaired asset is assessed on its merits, and the workout strategy and estimate of cash flows considered recoverable.

Individual assessment of impairment of exposures means establishing whether objective evidence of impairment ex-ists, estimation of the present value of future cash flows, and calculation of the value of impairment for each individual receivable from the borrower included in this assessment.

The financial institution has considered all loans and advances for individual assessment of impairment. The bank determines, for each individual loan to be assessed for individual impairment, whether they expect to collect their receivables from expected future cash flows (going concern) or from collateral realization (gone concern). If a financial institution identifies objective evidence of impairment, the financial institution indicates, at single debtor level, the most realistic sources of repayment (collection approach/strategy) based on all available information regarding such borrower’s financial position and performances. The financial institution assesses whether collection will be made from the borrower`s expected future operating cash flows (borrower continues to perform business activities – going concern) or on the basis of collateral enforcement and realization (expectation that the borrower ceases to exist – gone concern). In both cases, financial institution uses conservative assumptions relating to the estimation of the expected cash flows, taking into account current economic conditions and the financial institution’s own economic forecasts.

When estimating impairment based on collateral realization, the recoverable amount is the present value of the net inflow from collateral realization (taking into account the priority of claims), discounted by applying the original effec-tive interest rate to the expected time to realization.



A collective impairment provision is established for:

• Groups of homogeneous loans and advances that are not considered individually significant; and

• Groups of assets that are individually significant but that were not found to be individually impaired

Since, the financial institution has considered all loans and advances for individual assessment of impairment, collec-tive impairment provision has not been considered.

As stated in 2.7 the financial institution loans and advances is greater considering the NRB directive as compared to NFRS impairment provisioning. Therefore, provisioning as per NRB directive is applied.

3.4.6 Impairment of Financial Investments – Available-for-Sale

The financial institution also records impairment charges on available-for-sale equity investments when there has been a significant or prolonged decline in the fair value below their cost along with the historical share price movements, duration and extent up to which the fair value of an investment is less than its cost.

3.4.7 Impairment of Non-Financial Assets

The financial institution assesses whether there are any indicators of impairment for an asset or a cash generating unit (CGU) at each Reporting date or more frequently, if events or changes in circumstances necessitate to do so. This requires the estimation of the ‘Value in use’ of such individual assets or the CGUs. Estimating ‘Value in use’ requires the Management to make an estimate of the expected future cash flows from the asset or the CGU and also to select a suitable discount rate in order to calculate the present value of the relevant cash flows. This valuation requires the financial institution to make estimates about expected future cash flows and discount rates and hence, they are sub-ject to uncertainty.

3.5 Trading Assets

Trading assets are those assets that the financial institution acquires principally for the purpose of selling in the near term or holds as part of a portfolio that is managed together for short-term profit shall be presented under this account head. The other trading asset includes non-derivative financial assets. It includes Government bonds, NRB Bonds, Domestic Corporate bonds, Treasury bills, Equities etc held primarily for the trading purpose.

3.6 Derivatives Assets and Derivative Liabilities

Financial institution doesn’t deal with any derivative financial instruments.

3.7 Property and EquipmentAll property and equipment are stated at cost less accumulated depreciation and impairment losses. Cost includes expenditure that is directly attributable to the acquisition of the assets.

Subsequent costs are included in the asset’s carrying amount or are recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the financial institution and the cost of the item can be measured reliably. All other repairs and maintenance are charged to the statement of profit or loss during the financial period in which they are incurred.

Freehold land is not depreciated although it is subject to impairment testing. Depreciation on other assets is calcu-lated using the straight- line method to allocate their cost to their residual values over their estimated useful lives, as follows:

Vehicle 7 Years

Furniture and Fixture 5 Years

Leasehold 5 Years

Computer and Office Equipment 5 Years

Machinery 5 Years

The assets’ residual values and useful lives are reviewed, and adjusted if appropriate, at each statement of financial position date. The value of the assets fully depreciated but continued to be in use is considered not material.

At each reporting date, assets are also assessed for indicators of impairment. In the event that an asset’s carrying amount is determined to be greater than its recoverable amount, the asset is written down immediately to the recov-erable amount.

Assets with costs less than NPR 5,000 are charged off on purchase as revenue expenditure.

Gains and losses on disposals are included in the Statement of Profit or Loss.



3.8 Intangible assets

Acquired Intangible AssetsIntangible assets are initially measured at fair value, which reflects market expectations of the probability that the future economic benefits embodied in the asset will flow to the Bank and are amortised on the basis of their expected useful lives.

Computer softwareAcquired computer software licences are capitalised on the basis of the costs incurred to acquire and bring to use the specific software. Costs associated with the development of software are capitalised where it is probable that it will generate future economic benefits in excess of its cost. Computer software costs are amortised over the period of 5 years in Straight Line method (SLM). Costs associated with maintaining software are recognised as an expense as incurred.

At each reporting date, these assets are assessed for indicators of impairment. In the event that an asset’s carrying amount is determined to be greater than its recoverable amount, the asset is written down immediately.

3.9 Investment Property

Land or Land and Building other than those classified as property and equipment and non-current assets held for sale under relevant accounting standard are presented under this account head. The Non-Banking Assets acquired by the financial institution is classified as investment property.

3.10 Income Tax

3.10.1 Current tax

Current tax assets and liabilities for the current and prior years are measured at the amount expected to be recovered from, or paid to, the taxation authorities of Nepal. The tax rates and tax laws used to compute the amount are those that are enacted, or substantively enacted, by the reporting date in Nepal. The liabilities recognised for the purpose of current Income tax, including fees, penalties are included under this head.

3.10.2 Deferred Tax LiabilitiesDeferred tax is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements. Deferred income tax is determined using tax rate applicable to the financial institution as at the reporting date which is expected to apply when the related deferred income tax asset is realised or the deferred income tax liability is settled.

Deferred tax assets are recognised where it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Deferred tax relating to items which are charged or credited directly to equity, is credited or charged directly to equity and is subsequently recognised in the statement of profit or loss together with the deferred gain or loss.

3.11 Deposits, Debt securities issued and subordinate Liabilities

The deposits held by the financial institution on behalf of its customers are classified as financial liabilities and mea-sured at amortised cost under effective interest method. The financial institution does not have any debt securities issued and subordinated liabilities.

3.12 Provisions

Provisions are recognised in respect of present obligations arising from past events where it is probable that outflow of resources will be required to settle the obligations and they can be reliably estimated.

3.13 Revenue Recognition

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the financial institution and the revenue can be reliably measured. The following specific recognition criteria must also be met before revenue is recognised.

3.13.1 Interest IncomeInterest Income include interest income on loan and advance, investment securities except on those investment se-curities measure at fair value through profit or loss, cash and cash equivalent, due from Nepal Rastra Bank, due from BFIs, loan and advances to staff etc.

Interest income on loans and advances is recognized on amortised principal which is nearer to the effective interest method suggested by NFRS. The adoption of effective interest method is not possible due to constraints of time, effort and cost in short term compared to the benefits it provides. Interest of loans and advances which are significantly



impaired are not recognized.

Interest income on government bond, treasury bills and bank balances are recognized under effective interest method.

3.13.2 Fees and commissionsFees and commissions are generally recognised on an accrual basis when the service has been provided or significant act performed. Service Fee Income/Expenses are recognized on accrual basis unless it is impracticable to recognize as allowed through carve-out on NFRS.

3.13.3 Dividend IncomeDividend income is recognised when the financial institution’s right to receive the payment is established, which is generally when the shareholders approve the dividend.

3.13.4 Net Trading Income

Net trading income includes all gains and losses from changes in fair value and the related interest income or expense and dividends, for financial assets and financial liabilities held for trading.

3.13.5 Net income from other financial instrument at fair value through Profit or LossGains and losses arising from changes in the fair value of financial instruments designated at fair value through profit or loss are included in the statement of profit or loss in the period in which they arise. Contractual interest income and expense on financial instruments held at fair value through profit or loss is recognised within net interest income.

3.14 Interest Expense

For all financial instruments measured at amortised cost, interest bearing financial assets classified as available-for-sale and financial instruments designated at FVTPL, interest expense is recorded using the EIR unless it is impractica-ble.

3.15 Employee Benefits

3.15.1 Retirement BenefitsThe financial institution has schemes of retirement benefits namely Gratuity, Provident Fund and Medical Allowance.

Retirement benefit obligationsThe financial institution operates a defined contribution plans as provident fund contribution.

For Provident Fund, the financial institution pays contributions to the publicly administered provident fund plans (named Employee's Provident Fund) on a mandatory basis, and such amounts are charged to operating expenses. The financial institution has no further payment obligations once the contributions have been paid.

The new Labour Act 2074 is applicable from Bhadra 19, 2074 which requires payment of minimum Gratuity of at least 8.33% of basic salary to all staff (equal to one month salary per year). The financial institution has not yet decided for the revision of its Employees Byelaws as per New Labour Act. Further the bye laws also needs to be approved from the regulator. As the act is already in force, the financial institution has provided 8.33% of basic salary as gratuity for all staff for gratuity benefit (both nature of staff and period of service) under existing byelaws. Since, the liability of gratuity is significantly immaterial for current year, the financial institution has not carried out actuarial valuation.

3.15.2 Long Term Benefit Liability (Accumulated Leave)

Long Term Benefit LiabilityThe financial institution provides accumulated leave benefit under its staff byelaw. The Home Leave is accumulated up to 90 days and Sick Leave is accumulated up to 45 days.

Accumulated leave benefits are treated as long term benefit liability. Accumulated leave obligations are estimated on the basis of actuarial Valuation. Long term benefit liability are not subject to same degree of uncertainty as defined benefit plan. Therefore re-measurement gain/(loss) on accumulated leave is charged to Profit and Loss account.

The financial institution has no further payment obligations once the contributions have been paid.

Since, the liability of leave is significantly immaterial for current year, the financial institution has not carried out ac-tuarial valuation.

3.15.3 Staff BonusProvision for bonus has been made at 10% of net profit including such bonus as prescribed by the directive of Nepal Rastra Bank.



3.16 LeasesThe determination of whether an arrangement is a lease, or contains a lease, is based on the substance of the ar-rangement and requires an assessment of whether the fulfilment of the arrangement is dependent on the use of a specific asset or assets or whether the arrangement conveys a right to use the asset.

Financial Institution as a lessee

Leases that do not transfer to the financial institution substantially all of the risks and benefits incidental to owner-ship of the leased items are operating leases. Operating lease payments are recognised as an expense in the income statement on a straight-line basis over the lease term.

Financial Institution as a lessor

Leases where the financial institution does not transfer substantially all of the risk and benefits of ownership of the asset are classified as operating leases. Rental income is recorded as earned based on the contractual terms of the lease in other operating income.

3.17 Foreign Currency Translation

Foreign currency transactions are translated into the NPR using the exchange rates prevailing at the dates of the trans-actions. Foreign exchange gains and losses resulting from the settlement of such transactions and from translation at year end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the profit or loss, except when recognised in other comprehensive income. Non-monetary assets that are measured at fair value are translated using exchange rate at the date that fair value was determined.

The financial institution is not involved in any kind of foreign currency transaction during this year.

3.18 Financial Guarantee and Loan Commitment

In the ordinary course of business, the financial institution issues performance guarantees, bid bond guarantees and advance payment guarantee. These guarantees are initially recognised in the financial statement (within ‘contingent liabilities’) at guaranteed value. The premium received is recognised in the income statement in net fees and commis-sion income on a straight-line basis over the life of the guarantee.

3.19 Share Capital and Reserves

3.19.1 Share CapitalFinancial instruments issues are classified as equity when there is no contractual obligation to transfer cash, other financial assets or issue available number of own equity instruments. Incremental costs directly attributable to the issue of new shares are shown in equity as deduction net of taxes from the proceeds.

Dividends on ordinary shares classified as equity are recognised in equity in the period in which they are declared.

The issue expenses for the issue was charged in the year of issue and though the impact from past of the financial institutions' equity the amount has not been adjusted with the share capital and the financial institution considered the impact to be immaterial.

3.19.2 ReservesThe reserves include regulatory and free reserves.

General Reserve

There is a regulatory requirement to set aside 20% of the net profit to the general reserve until the reserve is twice the paid up share capital. The reserve is the accumulation of setting aside profits over the years.

No Dividend (either cash dividend or bonus share) are distributed from the amount in General/ Statutory Reserve.

Assets Revaluation Reserve

Any Reserve created from revaluation of assets (such as Property & Equipment, Intangible Assets, Investment Proper-ty) shall be presented under this heading. Revaluation reserves often serve as a cushion against unexpected losses but may not be fully available to absorb unexpected losses due to the subsequent deterioration in market value and tax consequences of revaluation. The financial institution has followed cost model therefore no assets revaluation reserve is created.

Capital Reserve

The capital reserve represents the amount of those reserves which are in nature of capital and which shall not be avail-able for distribution of cash dividend. The amount from share forfeiture due to non-payment of remaining amount for the unpaid shares, capital grants received in cash or kind, capital reserve arising out of merger and acquisition etc are presented under this heading.



Special Reserve

Any special reserve that is created as per the specific requirement of NRB directive or special instruction of NRB are represented as special reserve. The amount allocated to this reserve by debiting retained earning account are present-ed under this heading.

Corporate Social Responsibility Fund

The fund created for the purpose of corporate social responsibility by allocating 1% of Net profit as per NRB Directive is presented under this account head.

Investment Adjustment Reserve

It is a regulatory reserve created as a cushion for adverse price movements in Bank's investments as directed by the Directives of Nepal Rastra Bank. Bank & Financial Institutions are required to create Investment Adjustment Reserve equal to 2% of Value of investment.

Regulatory Reserve

The amount that is allocated from profit or retained earnings of the financial institution to this reserve as per the Directive of NRB for the purpose of implementation of NFRS and which shall not be regarded as free for distribution of dividend (cash as well as bonus shares) shall be presented under this account head. The amount allocated to this reserve shall include interest income recognized but not received in cash, difference of loan loss provision as per NRB directive and impairment on loan and advance as per NFRS (in case lower impairment is recognized under NFRS), amount equals to deferred tax assets, actual loss recognized in other comprehensive income, amount of goodwill recognized under NFRS etc.

Other reserve

Any reserve created with specific or non-specific purpose (except stated in above) are presented under thus by dis-closing accounting heads.

3.20 Earnings per shareThe financial institution measures earning per share on the basis of the earning attributable to the equity shareholders for the period. The number of shares is taken as the weighted average number of shares for the relevant period as required by NAS 33 - Earnings Per Share.

There are no instruments, such as convertibles, that would require dilution of EPS, therefore diluted EPS has not been computed and disclosed.

3.21 Segmental ReportingThe financial institution’s segmental reporting is in accordance with NFRS 8 business segments. Business segments are reported in a manner consistent with the internal reporting provided to the bank’s management, which is responsi-ble for allocating resources and assessing performance of the business segments. All transactions between business segments are conducted on an arm’s length basis, with intra-segment revenue and costs being eliminated in Head Office. Income and expenses directly associated with each segment are included in determining business segment performance.

Segmental information has been provided under Disclosures & Additional Information (Point.No 5.3).

No revenue from transactions with a single external customer or counterparty amounted to 10% or more of the finan-cial institution’s total revenue in any of the periods reported.

3.22 Interim Financial ReportingInterim reports corresponding to the financial statements had been reported in accordance with the regulatory re-porting requirements. Those statements have been published quarterly in national level newspaper. The financial institution has utilized the benefits provided by Carve-out on NFRS for reinstatement of earlier year figures.



City Express Finance Company LimitedDisclosures & Additional Information

Ashad End 2076

5.1 Risk Management

In compliance with Nepal Rastra Bank Directive on 6 "Corporate Governance", the Board of Finance Company has established a Risk Management Committee with clear terms of reference. As at the date of this report, the Finance Company's Risk Management Committee comprised of the following:

S.N. Members of Risk Management Committee Designation1 Mr. Ajesh Koirala (Director) Co-Ordinator2 Mr. Rishi Ram Poudel (Director) Member3 Mr. Juddha Bahadur G.C. Secretary

The Committee meets at least four times annually. The committee oversees and reviews the fundamental prudential risks including operational, credit, market, reputational, capital and liquidity risk etc.

The responsibilities of Risk Management Committee are as follows:

a. Formulate policies and guidelines for identification, measurement, monitoring and control all major risk categories.

b. Ensuring the Finance Company has clear, comprehensive and well documented policies and procedure. c. Defining the Finance Company's overall risk tolerance in relation to credit risk.d. Ensuring that Finance Company's significant risks exposure is maintained at prudent levels and consistent with

the available capital.

Apart from Board Level Risk Management Committee the other committees and groups as mentioned below supports for Overall Risk Management.

i) Risk Governance

Risk management committee of the Finance Company has formed to review the credit risk, market risk and liquidity risk of the bank. Apart from this the Finance Company has formed the Assets Liability Management Committee to monitor Liquidity risk as well as market risk, AML CFT committee in order to monitor the operational risk. The committee and subcommittee has effectively discharged their duties & responsibility.

Risk Management Department conducts periodical financial surveillance and monitoring. In addition to this, the risk management committee analyse the Stress testing of the Finance Company as required by Nepal Rastra Bank and its impact and corrective action to mitigate the risk.

Through its risk management framework, the Finance Company seeks to efficiently manage credit, market and liquidity risks which arise directly through the Finance Company's commercial activities as well as operational, regulatory and reputational risks which arise as a normal consequence of any business undertaking. As part of this framework, the Finance Company uses a set of principles that describe its risk management culture. The bank has developed Risk Management Policy, Guideline & Framework 2075 to manage Credit risk, Market risk and liquidity risk.

The major risk areas and mitigation mechanism is as given below;

1) Credit Risk

Credit risk is the potential for loss due to failure of counterparty to meet its obligations to pay the Finance Company in accordance with agreed terms.

The Finance Company has Credit Policy Guidelines (CPG) that, inter alia, consist of areas of lending, eligibility of borrower, loan application format and requirement, necessary documents for processing loans, risk assessment areas, loan approval authority and other general credit principles. The CPG has been formulated by keeping in mind the prudential norms given by NRB.

A standardized loan application forms has been in use for facilitating collection and analysis of all the relevant data for evaluating credit worthiness and proper evaluation of the credit risk of the prospective borrower. The factors considered in evaluating loan applications normally included prospects of the business, management of the firm/company, financial analysis- income statement, balance sheet, cash flow statement, key financial indicators, key risk and mitigates. Further, inspection and supervision are also conducted before approval of the loan for pre-analysis and after the disbursement of loan as well for monitoring the utilization of loan.



2) Operational RiskOperational risk is the prospect of loss of resulting from inadequate or failed procedures, systems or policies, employee errors, system failures, fraud or other criminal activity, any event that disrupts business processes.

Operational risk exposures are managed through a consistent set of management processes that drive risk identification, assessment, control and monitoring. For the control of operational risk of institution, it has Financial Administration Policy, Employee Bylaws, Operational manual, AML/CFT policy, Suspicious Transaction identification Procedure, Politically exposed person identification procedure, which guides the day to day operation.

Each risk control owner is responsible for identifying risks that are material and for maintaining an effective control environment across the organization. Risk control owners have responsibility for the control of operational risk arising from the management of the following activities: External Rules & Regulations, Liability, Legal Enforceability, Damage or Loss of Physical Assets, Safety & Security, Internal Fraud or Dishonesty, External Fraud, Information Security, Processing Failure, and Model. Operational risks can arise from all business lines and from all activities carried out by the Finance Company. Operational Risk management approach seeks to ensure management of operational risk by maintaining a complete process universe defined for all business segments, products and functions processes.

3) Market RiskRisks arising out of adverse movements in interest rates and equity prices are covered under Market Risk Management. Market Risk is the potential for loss of earnings or economic value due to adverse changes in financial market rates or prices. Institution exposure to market risk arises principally from customer driven transactions.

In line with Risk Management Guidelines prescribed by NRB, the Finance Company focuses on risk management in addition to that Interest rate risk is assessed at a regular interval to strengthen market risk management. The market risk is managed within the risk tolerances and market risk limits set by ALCO. ALCO regularly meets, analyse and takes decision over the Market Risk by analysing the internal as well as external factor.

4) Liquidity RiskLiquidity risk is the potential that the Finance Company either does not have sufficient liquid financial resources available to meet all its obligations as they fall due, or can only access these financial resources at excessive cost. The Liquidity Risk is managed by ALCO.

5) Reputational RiskReputational risk is a risk of loss resulting from damages to reputation of institution, in lost revenue; increased operating, capital or regulatory costs; or destruction of shareholder value.

Reputational risk is managed by the management committee which are responsible for protecting the institution’s reputation locally and has the responsibility to ensure that the Finance Company does not undertake any activities that may cause material damage to the reputation of institution.

6) Employee Benefit RiskEmployee benefit risk is the potential risk of loss due to having to meet shortfall in the Finance Company's defined benefits gratuity and leave encashment schemes.

The gross obligation for gratuity is calculated considering the salary at the time of retirement of the individual staff and number of years’ service with the Bank. The home leave can be accumulated for maximum period of 60 days for total period served by individual staff. The gross obligation for leave encashment is calculated considering the last drawn salary multiplied by no of eligible days for leave encashment.

7) Internal ControlThe Board is committed to managing risks and in controlling its business and financial activities in a manner which enables it to maximize profitable business opportunities, avoid or reduce risks which can cause loss or reputational damage, ensure compliance with applicable laws and regulations and enhance resilience to external events. To achieve this, the Board has adopted policies and procedures of risk identification, risk evaluation, risk mitigation and control/monitoring.

The effectiveness of the Company’s internal control system is reviewed regularly by the Board, its Committees, Management and Internal Audit. The Audit Committee has reviewed the effectiveness of the Finance Company's system of internal control during the year and provided feedback to the Board as appropriate. The Finance Company has outsourced the Internal Audit function to maintain independency on the internal control system of institution. The Internal Audit monitors compliance with policies/standards and the effectiveness of internal control structures across the Company through its program of business/unit audits. The Internal Audit function is focused on the areas of greatest risk as determined by a risk-based assessment methodology. Internal Audit reports are quarterly forwarded to the Audit Committee. The findings of all audits are reported to the Chief Executive Officer and Business Heads for initiating immediate corrective measures.



8) Any Other Risk

Compliance Risk

Compliance risk is the risk of legal or regulatory sanctions, material financial loss, or loss to reputation due to failure to comply with laws, rules and standards.

CEFL is committed to follow best practices and market standards in the areas of accountability, transparency and business ethics. The Finance Company aims at a zero tolerance of misconduct and corruption.

In the day-to-day operations the three lines of defense model defines the roles and responsibilities for compliance and integrity risk in the Finance Company.

The first line of defense lies with the respective Finance Company departments and units, which are responsible for ensuring that compliance risks are identified, understood and reported to the decision making bodies of the Finance Company and to Compliance Officer.

The second line of defense lies with Compliance Officer, which assesses and monitors the compliance and integrity risks and coordinates its control activities with the Risk Management Unit.

Internal Audit is the third line of defense.

The Compliance function assists the Finance Company in identifying, assessing, monitoring and reporting on compliance risks in matters relating to the institution, its operations and the personal conduct of staff members. The Compliance Officer reports to the CEO.

Strategic RiskStrategic risk is the risk in achieving Finance Company's strategic objectives, both from internal and external events and scenarios which prevent from achieving strategic objectives.

Strategic Risk can be further defined as:

• Exposure to loss resulting from a strategy that runs out to be inappropriate.

• Risk associated with future plans and strategies, including plans for entering new services, expanding existing services through enhancements and merger, enhancing infrastructures etc.

Current and prospective impact of strategic decisions made by management arising from adverse business decisions, improper implementation of decisions or lack of responsiveness to industry change etc.

Periodic (yearly) review of the strategy is being done by Management Committee and reported to BOD regarding: status of the strategic objective’s achievement as decided, execution status whether the right talent and infrastructures support the achievement of the objective or about unintended consequences of the strategy, if any for their timely corrections/updates if found to be necessary.

Interest Rate Risk

Interest rate risk arises when there is a mismatch between positions, which are subject to interest rate adjustment within a specified period. Interest rate risk is usually assessed from two common perspectives. Earnings perspective, which focuses on the impact of variation in interest rate on accruals or reported earnings, and economic value perspective, which reflects the impact of fluctuation in the interest rates on economic value of a financial institution.

The Finance Company measures and manages interest rate risk by estimating the sensitivity of the economic value of its balance sheet to an interest rate shock. The sensitivity is measured by means of interest rates on the present value of interest-bearing assets and liabilities.

AML/CFT RiskAML/CFT risk is related with providing financial services to money launders and terrorists for channelling of money derived from crime or aimed at funding terrorism.

The strictness of the provisions made in laws and directives reflect the seriousness of this issue; non-compliance of which may cause significant reputational risk as well as may result in adverse consequences. Development Bank have been closely monitoring the AML/CFT policies, procedures, guidelines and practices of Banks & Financial Institutions (BFIs).

A separate AML/CFT Unit is established under direct supervision and control of Compliance Officer which looks after the effective implementation and compliance of AML/CFT related prevailing Acts, Rules and Directives.



5.2 Capital Management

i. Qualitative disclosuresThe Finance Company has maintained the capital adequacy as per Capital adequacy framework, 2007 (Updated July 2008) as required by Nepal Rastra Bank. The main objective of this framework is to develop a safe and sound financial system by way of sufficient amount of qualitative capital and risk management practices. The total equity of the Finance Company comprises of paid up capital, statutory reserves and other reserves. The Finance Company does not have any other complex or hybrid capital instruments. Capital adequacy ratio as on Ashad end 2075 is 56.36 % and 56.93 % on core capital and capital fund respectively. Similarly, Capital Adequacy Ratio as per Basel II as on Ashad End 2076 is 99.00 percent and 99.90 percent of Core Capital fund and Total Capital Fund respectively.

Assessment of capital adequacy of Finance Company is done on regular basis taking into considerations the exposure of bank. Also, the analysis of possible impact on capital adequacy is being done on regular basis taking into consideration the future impacts on assumptive basis. Capital adequacy of Finance Company and impact in capital due to future change in nature and size of business is discussed in Risk Management Committee and is summarized in board. Regular monitoring of nature of business is being done so that unexpected negative impact could not take place in capital adequacy of Finance Company. Reporting to regulatory body is being done as prescribed by compliance department.

The internal capital adequacy assessment process (ICAAP) is a comprehensive process which requires board and senior management oversight, monitoring, reporting and internal control reviews at regular intervals to ensure the alignment of regulatory capital requirement with the true risk profile of the Finance Company and thus ensure long-term safety and soundness of the Finance Company. The key components of an effective ICAAP are discussed below.

Board and senior management oversightBoard and senior management oversight management is responsible for understanding the nature and level of risk being taken by the Finance Company and how this risk relates to adequate capital levels. It is also responsible for ensuring that the formality and sophistication of the risk management processes is commensurate with the complexity of its operations. A sound risk management process, thus, is the foundation for an effective assessment of the adequacy of a Finance Company's capital position.

The board of directors of the Finance Company is responsible for setting the Finance Company's tolerance for risks. The board also ensures that management establishes a mechanism for assessing various risks; develops a system to relate these risks to the Finance Company's capital level and sets up a method for monitoring compliance with internal policies. It is equally important that the board instills strong internal controls and thereby an effective control environment through adoption of written policies and procedures and ensures that the policies and procedures are effectively communicated throughout the Finance Company.

Sound Capital AssessmentAnother crucial component of an effective ICAAP is the assessment of capital. In order to be able to make a sound capital assessment the Finance Company should, at minimum, have the following:

Policies and procedures designed to ensure that the Finance Company identifies, measures, and reports all material risks;

A process that relates capital to the level of risk;

A process that states capital adequacy goals with respect to risk, taking account of the Finance Company's strategic focus and business plan; and

A process of internal control, reviews and audit to ensure the integrity of the overall management process.

Comprehensive assessment of riskAll material risks faced by the Finance Company should be addressed in the capital assessment process. Nepal Rastra Bank recognizes that not all risks can be measured precisely. However, Finance Company should develop a process to estimate risks with reasonable certainties. In order to make a comprehensive assessment of risks, the process should, at minimum, address the following forms of risk.

Credit Risk

Credit Concentration Risk

Operational Risk

Market Risk

Liquidity Risk

Monitoring and reporting

The Finance Company has established an adequate system for monitoring and reporting risk exposures and assessing how the Finance Company's changing risk profile affects the need for capital. The Finance Company's senior



management or board of directors, on a regular basis, receives reports on the Finance Company's risk profile and capital needs. These reports allow senior management to:

Evaluate the level and trend of material risks and their effect on capital levels;

Evaluate the sensitivity and reasonableness of key assumptions used in the capital assessment measurement system;

Determine that the Finance Company holds sufficient capital against the various risks and is in compliance with established capital adequacy goals; and

Assess its future capital requirements based on the Finance Company's reported risk profile and make necessary adjustments to the Finance Company's strategic plan accordingly.

Internal Control ReviewThe Finance Company's internal control structure is essential to a sound capital assessment process. Effective control of the capital assessment process includes an independent review and, where appropriate, the involvement of internal or external audits. The Finance Company's board of directors has a responsibility to ensure that management establishes a system for assessing the various risks, develops a system to relate risk to the Finance Company's capital level, and establishes a method for monitoring compliance with internal policies. The board should regularly verify whether its system of internal controls is adequate to ensure well-ordered and prudent conduct of business. The bank should conduct periodic reviews of its risk management process to ensure its integrity, accuracy, and reasonableness. Key areas that should be reviewed include:

Appropriateness of the Finance Company's capital assessment process given the nature, scope and complexity of its activities;

Identification of large exposures and risk concentrations;

Accuracy and completeness of data inputs into the Finance Company's assessment process;

Reasonableness and validity of scenarios used in the assessment process; and

Stress testing and analysis of assumptions and inputs.

5.2.2 Quantitative Disclosures

1. Capital Structure & Capital Adequacy

Tier I Capital & Breakdown of Its Components

Particulars Amount (Rs) Paid up Equity Share Capital 400,000,000 Irredeemable Non-cumulative preference shares - Share Premium 4,798,371 Proposed Bonus Equity Shares - Statutory General Reserves 68,631,073 Retained Earnings (248,915,406) Un-audited current year cumulative profit/(loss) - Capital Redemption Reserve -

Capital Adjustment Reserve

2,141,800 Dividend Equalization Reserves - Other Free Reserve - Less: Goodwill - Less: Deferred Tax Assets 512,265 Less: Fictitious Assets - Less: Investment in equity in licensed Financial Institutions - Less: Investment in equity of institutions with financial interests - Less: Investment in equity of institutions in excess of limits - Less: Investments arising out of underwriting commitments -



Less: Reciprocal crossholdings - Less: Purchase of land & building in excess of limit and unutilized - Less: Other Deductions -

Total Tier I Capital 226,143,573

Tier II Capital & Breakdown of Its Components

Particulars Amount (Rs) Cumulative and/or Redeemable Preference Share - Subordinated Term Debt - Hybrid Capital Instruments - General loan loss provision 2,059,681 Exchange Equalization Reserve - Investment Adjustment Reserve - Asset Revaluation Reserve - Other Reserves -

Total Tier II Capital 2,059,681

Total Qualifying Capital

Particulars Amount

Core Capital (Tier I) 226,143,573

Supplementary Capital (Tier II) 2,059,681

Total Capital Fund 228,203,254

Capital Adequacy Ratio

Capital Adequacy Ratio of the Finance Company as per Base II as on Ashad 2076 is 99.00 percent & 99.90 percent of Core Capital Fund and Total Capital Fund respectively.

2. Risk Exposure

Risk Weighted Exposure For Credit Risk, Market Risk & Operational Risk

Risk Weighted Exposures Current Period

Risk Weighted Exposure for Credit Risk 219,120,441

Risk Weighted Exposure for Operational Risk 9,289,730

Risk Weighted Exposure for Market Risk -

Total Risk Weighted Exposures (Before Adjustment of Pillar II) 228,410,171

Risk Weighted Exposures Under each 11 Categories of Credit Risk:

Categories Amount(Rs)Claims on Government & Central Bank - Claims on Other Financial Entities - Claims on Banks 22,988,267 Claims on Domestic Corporate & Securities Firms 27,852,933 Claims on Regulatory Retail Portfolio & Other Retail Portfolio 71,465,995



Claims Secured By Residential Properties 32,143,325 Claims Secured By Commercial Real Estate - Past Due Claims - High Risk Claims 26,696,423 Loan Against Securities 346,500 Other Assets 37,435,763 Off Balance Sheet Items 191,236 Total 219,120,441

Total Risk Weighted Exposure Calculation Table

Risk Weighted Exposures Current Period

Risk Weighted Exposure for Credit Risk 219,120,441

Risk Weighted Exposure for Operational Risk 9,289,730

Risk Weighted Exposure for Market Risk -

Total Risk Weighted Exposures (Before Adjustment of Pillar II) 228,410,171

Less: Supervisory Adjustments (If Any) -

Total Core Capital 226,143,573

Total Capital 228,203,254

Amount of Non-Performing Assets (both Gross and Net):

Particulars Gross Amount (Rs) Loan Loss Provision (Rs) Net NPL (Rs)Restructured - - - Sub-Standard - - - Doubtful - - - Loss 4,100,000.00 4,100,000.00 - Total 4,100,000.00 4,100,000.00 -

Compliance With External RequirementThe Finance Company, at all times, has complied the externally imposed capital requirement after it has been released from Problematic Status by Nepal Rastra Bank.



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5.4 Operating Segment Information1. General information

a) Finance Company has identified one segment (Banking) as its reporatble segment. Finance Company has placed its excess liquid fund in various BFI, but Treasury Office for the same has not be formed so the interest income from various BFIs has not been segregated for Segment Reporting from Treasury Function. Management monitors the operating results of its Business Units independently for the purpose of making decisions about resource allocations and performance assesment. Finance Company has not used Fund Transfer Pricing (FTP) method to recognise income/expenses as Management has considered only one Reporting Segment.

2. Information about profit or loss, assets and liabilitiesParticulars Banking Total

a Revenues from external customers 25,451,074 25,451,074 b Intersegment revenues - - c Net Revenue 25,451,074 25,451,074 d Interest revenue 22,019,158 22,019,158 e Interest expense 4,422,168 4,422,168 f Net interest revenue 17,596,990 17,596,990 g Depreciation and amortisation 5,839,503 5,839,503 h Segment profit /(loss) 4,541,237 4,541,237 i Entity‟s interest in the profit or loss of

associates accounted for using equity method

j Other material non-cash items:Provision for loan loss 6,159,681 6,159,681

k Segment assets 425,848,210 425,848,210 l Segment liabilities 160,721,902 160,721,902

3. Measurement of operating segment profit or loss, assets and liabilitiesa) Finance Company has not used Fund Transfer Pricing (FTP) method to recognise

Income/Expense for any transaction between reportable segment as the Management considers Banking Business as the only reportable segment.

b) Reportable Segment’s Profit & Loss and the Entity’s Profit & Loss before Income Tax has been computed on similar basis.

c) Reporatble Segment’s Asset and the Entity’s Assets has been measured on similar basis.

4. Reconciliations of reportable segment revenues, profit or loss, assets and liabilities

(a) RevenueTotal revenues for reportable segment 25,451,074 Other revenues - Elimination of intersegment revenues - Entity’s revenues 25,451,074

(b) Profit or lossTotal profit or loss for reportable segments 4,541,237 Other profit or loss - Elimination of intersegment profits -



Unallocated amounts: - Profit before income tax 4,541,237

(c) Assets Total assets for reportable segments 425,848,210 Other assets - Unallocated amounts - Entity’s assets 425,848,210

(d) LiabilitiesTotal liabilities for reportable segments 160,721,902 Other liabilities - Unallocated liabilities 265,126,308 Entity’s liabilities 425,848,210

5. Information about products and servicesRevenue from each type of product and services:

Banking 25,451,074

Total Revenue 25,451,074

6. Information about geographical areasRevenue from following geographical areas(a) Domestic 25,451,074

Province 1 5,090,215 Province 2 - Province 3 20,360,859 Province 4 - Province 5 - Province 6 - Province 7 -

(b) Foreign - Total 25,451,074

7. Information about major customersRevenue From any Customers does not amounts to 10 percent or more of the Finance Company’s Revenue.



5.5 Share options and share based paymentThe bank does not have any share option and share based payment.

5.6 Contingent liabilities and commitmentContingent Liabilities:Litigation is a common occurrence in the Banking Industry due to the nature of the Business undertaken. The Finance Company has formal controls and policies for managing legal claims. Once professional advice has been obtained and the amount of loss reasonably estimated, the Finance Company makes adjustments to account for adverse effect for which the claims may have on its final standing. There were no pending litigations against the Finance Company as on Ashad End 2076 which would have material impact on the Financial Statement.

Commitments:Where the Finance Company has confirmed its intention to provide funds to a customer or on behalf of a customer in the form of loans, overdrafts, future guarantees, whether cancellable or not and the Finance Company has not made payments at the reporting date, those instruments are included in these financial statement as commitments

Details of contingent liabilities and commitments are given in note 4.28

5.7 Related parties disclosuresFinance Company has carried out transactions in the ordinary course of business on arm’s length basis at commercial rates with parties who are defined as related parties as per Nepal Accounting Standard except for the transactions that Key Management Personnel (KMP) have availed under schemes uniformly applicable to all staff. Those transactions include Normal Salary Transactions, Acceptance of Deposit and other banking and financial services. Further Finance Company has been conducting Remittance Services by entering into Agency Remittance Agreement with City Express Money Transfer Pvt. Ltd.

5.7.1 Parent & Ultimate Controlling Party

The Finance Company doesn’t have an identifiable parent of its own

5.7.2 Transactions With Key Managerial Personnels (KMPs)Key Management Personnel are defined as those persons having authority and responsibility for planning, directing and controlling the activities of the entity. According to the definition a person cannot be considered as KMP unless such person have both the authority and responsibility to carry out all the three activities mentioned in the above definition. Accordingly BOD of the Finance Company and Management Committee are considered as KMP of the Finance Company.

5.7.3 Composition and Compensation of KMP

FY 2075-76 FY 2074-75 FY 2073-74DirectorsMr. Chandra Tandon Mr. Chandra Tandon Mr. Chandra TandonMr. Rabindra Budathoki Mr. Rabindra Budathoki Mr. Rabindra BudathokiMr. Ajesh Koirala Mr. Ajesh Koirala Mr. Mahesh Kumar ShresthaMr. Sandeep Sharma Mr. Sandeep Sharma Mr. Sandeep SharmaMr. Rishi Ram Poudel Mr. Rishi Ram Poudel Mr. Dolraj SharmaMrs. Prabha Pandey Mrs. Prabha Pandey -



Key Managerial PersonnelMr. Bhism Raj Chalise Mr. Bhism Raj Chalise Mr. Gopal GhimireMr. Gopal Ghimire Mr. Gopal GhimireMr. Juddha Bahadur G.C. Mr. Govinda AryalMr. Govinda Aryal

Compensations of KMPParticulars 2075-76 2074-75 2073-74

DirectorsDirectors Sitting Fees 443,000.00 225,000.00 257,500.00 Interest Paid to directors on deposits 119,305.34 20,216.56 - Other directors’ expenses (if any) 83,500.00 72,936.00 80,855.00 Total 645,805.34 318,152.56 338,355.00 Key Management Personnel

Remuneration and Benefit Paid 8,450,145.08 3,498,999.24 858,000.00 Post-Retirement Benefits 142,633.40 Other Long-term Benefits - - - Borrowing during the year - - - Interest on Borrowing - - - Interest on account balances 112,048.38 1,243.50 - Other transactions benefits if any - - Total 8,704,826.86 3,500,242.74 858,000.00

In addition to above Finance Company has provided KMP with Telephone, Fuel, Lunch and Medical Benefits, who are employee of the Finance Company, in line with the approved benefit plan of the Finance Company.

Reporting Date Balances

Particulars 2075-76 2074-75 2073-74Directors Deposits 277,405.90 46,699.79 - KMP Deposits 1,792,527.01 258,430.89 - Borrowings - - - Other Receivable payables if any 674,816.00 533,816.00 533,816.00 Total 2,744,748.91 838,946.68 533,816.00

* Staff advance of Former Staffs Mr. Rajkumar Shrestha and Kamal Subedi amounting 533816 has been shown as other receivable on the reporitng date.

5.7.4 Transactions, Arrangements and Agreements involving KMP and Close Family Members (CFM)CFMs of the KMP are those family members who may be expected to influence, or to be influenced by, that individual in their dealing with the entity. They may include include domestic partner and children, children of the individual’s domestic partner and dependents fo the individual or the individual’s domestic partner.

5.7.5 Loan & Receivable to KMPs and theirs CFMs Amount In ‘0002075/76 2074/75

Limit Outstanding Amount Limit Outstanding Amount

Loan Against FD 9,000 9,000 - -



5.7.6 Details of Regulatory Adjustments 000

Particulars 31 Ashadh 2076

Net Profit or(Loss) as per statement of profit or loss -

Appropriations: -

a. General reserve -

b. Foreign exchange fluctuation fund -

c. Capital redemption reserve -

d. Corporate social resposibility fund 25,000

e. Employees’training fund -

f. Other -

Profit or (Loss) before regulatory adjustment 25000Regulatory adjustment : -a. Interest receivable(-)/previous accured interest receive -b. Short loan loss provision in accounts(-) reversal(+) -c. Short provision for possible losses in investment(-)/receive -d. Short loan loss provision on Non Banking Assets(-)/receive -e. Deferred tax assets recognised(-)/reversal(+) -f. Goodwill recognised(-)/impairment of Goodwill(+) -g. Bargain purchase gain recognised(-)/reserval(+) -h. Acturial loss recognised(-)resersal(+) -i. Other(+/-) -lease Payment -Dividend Income from Associates -Income Attributable from Associates -other -

Distributable Profit or(Loss) 25000

5.7.7 Details of Accured Intrest Receivable Product Amount

OD-Share Loan 2,589.00 Business Term Loan 137,366.00 Personal Term Loan 35,980.00 Term Loan-Housing 577,650.00 Term Loan-Deprived SectorLending 93,574.00

Term Loan-SME 109,565.00 Term Loan-FDR 172,931.00 Total 1,129,654.00



5.7.8 Details Of Non Banking Assets(NBA)

Name Date of Booking of NBA Value Of NBA Provision % AmountRam Kumar Lama 25-06-2068 946,247.00 100% 946247.000Manmohan Singh Baruwwal 14-06-2073 7,321,500.00 100% 7,321,500.00 Dev Prasad Bhurtel 12/7/2073 12,000,000.00 100% 12,000,000.00 Min Prasad Upadhayaya 29-03-2073 3,191,053.00 100% 3,191,053.00 Prabal Raj Adhikari 32-02-2073 3,182,734.00 100% 3,182,734.00 Jinu Shrestha 32-02-2073 6,450,250.00 100% 6,450,250.00 Sushila Shrestha 32-02-2073 4,195,063.00 100% 4,195,063.00 Rijesh Thapa 32-02-2073 3,104,080.00 100% 3,104,080.00 Saraswati Devi Kurmi 9/4/2073 5,100,000.00 100% 5,100,000.00 Om prakash Saha 3/4/2073 883,525.00 100% 883,525.00 Kalyan Rijal 30-09-2075 5,400,000.00 100% 5,400,000.00 Dibakar Sharma 11/3/2076 566,500.00 100% 566,500.00 Total 52,340,952.00 52,340,952.00

5.8 Merger and acquisition

Finance Company has not undertaken any mergers and acquisition during the year.

5.9 Additional disclosures of non consolidated entities

Not Applicable

5.10 Events after reporting date.Finance Company monitors and assess events that may have potential impact to qualify as adjusting and / or non-adjusting events after the end of the reporting period. All adjusting events are adjusted in the books with additional disclosures and non-adjusting material events are discloses in the notes with possible financial impact, to the extent ascertainable. There are no material events that have occurred subsequent to 31 Ashad 2076 till the signing of this financial statement.

5.11 Disclosure of effect of transition from previous GAAP to NFRSs5.11.1. Reconciliation of equity

Particulars Explanatory Note

As at 01.04.2074 (Date of

Transition)

As at 32.03.2075 (End of last

period presented under previous

GAAP)

As at 31.03.2076

Total equity under Previous GAAP (55,677,751) 79,389,229 236,360,813Adjustments under NFRSs:Impairment on loan and advances - - - Fair value & employees benefit accounting of staff loan - - Lease accounting (71,474) (212,136) (472,072)Measurement of investment securities measured at fair value 500,000 500,000 - Measurement of investment securities measured at fair value in associates - - -



Dividend Income from Associates - Revaluation of property & equipment - Recognition of investment property 115,363,552 79,060,293 51,579,268Amortisation of debt securities issued - Deferred tax 486,653 (22,811,400) (23,471,355)Defined benefit obligation of employees - - - Goodwill/Bargain purchase gain - Interest income - - 1,129,654 Share Issue Expenses (757,450)Proposed Dividend - - - Total Adjustment to equity 116,278,731 55,779,307 28,765,495Total Equity under NFRSs 60,600,980 135,168,536 265,126,308

5.11.2. Reconciliation of profit or loss


As at 32.03.2075 (End of last period presented under previous GAAP)

As at 31.03.2076

Previous GAAP 54,962,594 30,881,170Adjustments under NFRSs:Interest income - 1,129,654 Impairment of loan and advances - - Employees benefit amortisation under staff loan - - Defined benefit obligation of employee - - Operating lease expense (140,662) (259,936)Provision for Investment - (500,000)Income from Investment in Associates - - Gain on Sales of Share Investment Classified to OCI - - Current Tax on Gain on Sales of Share Investment Classified to OCI - - Dividend from Associates - - Amortisation expense of debt securities - - Other operating income - - Interest expense - - Depreciation & Amortisation - - Share Issue Expenses Directly change to equity - 962,686 Share Issue Expenses Directly change to equity- Tax Impact - (288,806)Others - - NBA Provision (36,303,259) (27,481,025)Deferred Tax (23,298,053) (659,955)Share Issue Expenses (757,450) 757,450 Total Adjustment to profit or loss (60,499,424) - Profit or loss under NFRSs (5,536,830) 4,541,237Other Comprehensive Income - - Total Comprehensive income under NFRSs (5,536,830) 4,541,237



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5.11.4. Effect of NFRSs adoption for statement of profit or loss and other comprehensive income


As at 31.03.2075 (End of last period present-ed under previous GAAP)

Previous GAAP

Effect of Tran-sition to NFRS

Amount as per NFRS

Interest Income 7,658,775 - 7,658,775

Interest Expense (9,510,371) - (9,510,371)

Net Interest Income (1,851,596) - (1,851,596)

Fee and Commission Income 132,928 - 132,928

Fee and Commission Expense 558,360 (558,360) -

Net Fee and Commission Income (425,432) (558,360) 132,928

Net Interest, Fee and Commisson Income (2,277,028) (558,360) (1,718,668)

Net Trading Income - - -

Other Operating Income 2,679,702 - 2,679,702

Total Operating Income 402,674 (558,360) 961,034

Impairment Charge/ (Reversal) for Loans and Other Losses

(54,602,005) 36,303,259 (18,298,746)

Net Operating Income 55,004,679 35,744,899 19,259,780

Operating Expense

Personnel Expenses 10,643,525 - 10,643,525

Other Operating Expenses 9,673,806 (87,117) 9,586,689

Depreciation & Amortisation 3,085,393 1,543,589 4,628,982

Operating Profit 31,601,955 37,201,371 (5,599,416)

Non Operating Income - - -

Non Operating Expense (622,980) - (622,980)

Profit before share of results of Associates & Joint Ventures

30,978,975 37,201,371 (6,222,396)

Share of Results of Associates & Joint Venture - -

Profit before income tax 30,978,975 37,201,371 (6,222,396)

Income Tax Expense

Current Tax - - -

Deferred Tax (23,983,619) 23,298,053 (685,566)

Profit for the Period 54,962,594 60,499,424 (5,536,830)

Other Comprehensive Income, Net of Income Taxa) Items that will not be reclassified to profit or loss• Gains/(losses) from investment in equity instruments measured at fair value

- - -

• Gains/(losses) on revaluation - - -

• Acturial gain/(losses) on defined benefit plans - - -

• Income tax relating to above items - - -

Net other comprehensive income that will not be reclassified to profit or loss

- - -

b) Items that are or may be reclassified to profit or loss



• Gains/(losses) on cash flow hedge - - -

• Exchange gains/(losses)(arising from translating financial assets of foreign operation)

- - -

• Income tax relating to above items - - -

• Reclassify to profit or loss - - -

Net other comprehensive income that are or may be reclassified to profit or loss

- - -

c) Share of other comprehensive income of associate accounted as per equity methodOther Comprehensive Income for the Period, Net of Income Tax

- - -

Total Comprehensive Income for the Period 54,962,594 60,499,424 (5,536,830)



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8 sd{rf/L vr{÷ s'n ;+rfng vr{ k|ltzt 47.55 39.55 7.31 56.66 95.92

9 s'n lgIf]k tyf ;fk6Ldf Jofh vr{ k|ltzt 1.61 0.83 207.31 34.26 3.17

10 ;6xL 36a9 cfDbfgL÷s'n cfDbfgL k|ltzt - - - - -

11 sd{rf/L af]g;÷s'n sd{rf/L vr{ k|ltzt - - - 41.06 5.34

12 v'b gfkmf÷shf{ ;fk6L k|ltzt 22.05 72.62 29.50 135.77 2.16

13 v'b gfkmf÷s'n ;DklQ cg'kft 59.46 82.15 17.44 30.95 1.07

14 s'n shf{ / s'n lgIf]k k|ltzt 132.21 77.41 292.20 145.85 150.70

15 s'n ;~rfng vr{÷s'n ;DklQ k|ltzt 105.85 6.25 0.56 7.50 4.27

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17 t/ntf cg'kft (CRR) k|ltzt 18.11 59.54 18.03 27.46 6.78

18 s'n lgis[o shf{ / s'n shf{ k|ltzt 94.68 100.00 100.00 100.00 1.95

19 cf}ift Jofh b/ cGt/ k|ltzt 7.16 7.16 7.16 7.16 7.50

20 a's g]6 jy{ ?= -@*=)$_ -@&=*!_ -%%=*%_ 52.93 66.28

21 s'n z]o/ ;+Vof 1,500,000 1,500,000 1,500,000 1,500,000 4,000,000

22 s'n sd{rf/L ;+Vof 18.00 16.00 17.00 22.00 28.00





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