112
g]kfn ;/sf/ cy{ dGqfno

Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

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Page 1: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

g]kfn ;/sf/

cy{ dGqfno

Page 2: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

k|fSsyg

g]kfnnfO{ k|fKt x'g] lasf; ;xfotfsf] k|efjsf/L Jo:yfkg ug{sf nflu g]kfn ;/sf/ / ljsf; ;fem]bf/x? ;dfg ?kdf k|oTgzLn /xFb} cfPsf 5g\ . ;xfotfsf] kf/blz{tfn] ;/sf/ / lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 .

g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng x'b} cfPsf] 5 . s]xL aif{ otf o; k|sf/sf] ;xfotf slt s;jf6, s'g k|of]hgsf nflu, sxfF / s;/L pkof]u eO{/x]sf] 5 eGg] ljifonfO{ ;/f]sf/jfnfx? ;a}n] rf;f]sf] ?kdf x]g]{ / n]vfhf]vf ug]{ u/]sf] kfO{Psf] 5 . kf/blz{tf kf/:kl/s hjfkmfb]lxtf / ljsf; glthf;+u ePsf] ;DjGw ;'lglZrt ub}{ ;xfotfsf]] bIf Pj+ k|efjsf/L kl/rfng ug{ ;"rgfn] ;xof]u u/]sf] x'G5 .

log} tYonfO{ dWogh/ ub}{ o; dGqfnojf6 cf7 jif{b]lv lg/Gt/ ?kdf lasf; ;xfotf k|ltj]bg k|sfzg x'b} cfPsf] 5 . ut jif{b]lv ;/f]sf/jfnfx?sf] a9\bf] dfunfO{ Wofgdf /fvL of] k|ltj]bgsf] d'Vo d'Vo ;"rgfx?nfO{ ;d]6L g]kfnL efiffdf ;d]t k|sfzg ug{ z'? ul/Psf] 5 . of] k|ltj]bgdf pNn]lvt ;xfotf ;DaGwL ;"rgfx? o; dGqfnodf /x]sf] ;xfotf Joj:yfkg ;"rgf k|0ffnL -P=Pd=lk=_ df cfwfl/t /x]sf 5g\ .

cf=j= @)&$÷&% df s'n ljsf; ;xfotf sl/a cd]l/sL 8n/ ! ca{ ^@ s/f]8 #) nfv k'u]sf] 5 . cf=j= @)&#÷&$ sf] lgsf;fsf] t'ngfdf of] !^ k|ltztn] a9L xf] . ;xfotf Joj:yfkg ;"rgf k|0ffnLdf pknAw cf7–jif{sf] tYof+s cg';f/ C0fsf] lgsf;f cg'bfgsf] lgsf;feGbf j9L ePsf] 5 . k|ltj]bgn] ah]6 ;xfotfsf] lx:;fdf j[l4 tyf Psn kl/of]hgfx?sf] lx:;fdf s6f}tL ;lxt ;xfotf 9fFrfsf] qmlds kl/jt{gnfO{ O+lut u/]sf] 5 .

ljsf; ;fem]bf/x?sf] ;xfotf ;DaGwL ljljw hfgsf/Ld"ns ;"rgf tyf ljZn]if0fsf cltl/Qm cGt/f{li6«o u}/ ;/sf/L ;+:yfjf6 kl/rflnt ;xfotf ;d]tnfO{ ;d]6\g] k|of; ul/Psf]n] k|:t't k|ltj]bg ;a}nfO{ pkof]uL x'g] ck]Iff ul/Psf] 5 .

cy{ dGqfno cGt/f{li6«o cfly{s ;xfotf ;dGjo dxfzfvf

Page 3: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

i

kl/efiffx? vii

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

cWofo !M k[i7e"ld !!=! b]zsf] ;Gbe{ !

!=@ k|efjsf/L ljsf; ;xfotfsf] nflu cGt/f{li6«o ;fe]mbf/L @

!=# d'Vo ljsf; r'gf}tLx? #

!=$ k|ltj]bg tof/Ldf ckgfOPsf] ljlw $

!=% k|ltj]bg tof/L k|lqmof $

cWofo @M ljsf; ;xfotf ;+/rgfsf] ;dLIff ^@=! j}b]lzs ;xfotf lgsf;fsf] cfsf/ ^

@=@ If]qut ;xfotf lgsf;f !#

@=# ;xfotf lgsf;fsf lsl;dx? !%

@=$ ;xfotf lgsf;fsf] ef}uf]lns ljt/0f !(

cWofo #M j}b]lzs ;xfotf k|jfx / ;xfotf k|efjsfl/tf @! #=! ;xfotf kl/rfng 9fFrfx?sf] ljZn]if0f @!

#=@ ah]6–leq / 9's'6L–leqsf ;xfotf @#

#=# /fli6«o ljsf; of]hgf;+u ;xfotfsf] cfa4tf @^

#=$ ;xfotf v08Ls/0f @*

cWofo $M ljsf; ;xfotf k|Ktug]{ kfFr 7"nf If]qx?sf] ljj/0f #($=! cfly{s ;'wf/ If]q #(

$=@ lzIff If]q $!

"

Page 4: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

ii

$=# zx/L ljsf; If]q $$

$=$ :jf:Yo If]q $^

$=% :yfgLo ljsf; If]q $*

cWofo %M zLif{ kfFr lgsf;f k|bfos ljsf; ;fe]mbf/x?sf] ljj/0f %!%=! ljZj a}+s ;d"x %!

%=@ Pl;ofnL ljsf; a}+s %#

%=# ;+o'Qm clw/fHo %%

%=$ cd]l/sL cGt/f{li6«o ;xof]u lgof]u -o'=P;=P=cfO=l8=_ %&

%=% o'/f]k]nL ;+3 -O=o'=_ %(

cWofo M̂ e"sDkkZrftsf] k'glg{lgdf{0fsf nflu k|lt1f, k|lta4tf / lgsf;fx? ^!

cWofo &M /fli6«o ah]6df ;xfotf ljlgof]hg / vr{sf k|j[lQx? ^$

cWofo *M cGt/f{li6«o u}/ ;/sf/L ;+:yfjf6 j}b]lzs ;xfotf lgsf;f &)

cWofo (M n}+lus nIox?df j}b]lzs ;xfotfsf] of]ubfg &#

cWofo !)M j}b]lzs ;xfotf kl/rfng / lbuf] ljsf; nIox? &*

cg';"rLx?

cg';"rL !M bft[ lgsfout t'ngfTds lgsf;fM cf=j= @)^*÷^( b]lv cf=j= @)&$÷&% *!

cg';"rL @M ljsf; ;xfotf cg';f/ lgsf;f, cf=j= @)&$÷&% *#

cg';"rL #M ah]6–leq / ah]6–aflx/sf ;+oGqx? dfk{mt bftfut lgsf;f *$

cg';"rL $M If]qut lgsf;fM cf=j= @)^&÷^* b]lv cf=j= @)&$÷&% *%

cg';"rL %M lhNnfut lgsf;f -/fli6«o :t/sf cfof]hgfx? afx]s_M cf=j= @)&$÷&% *&

cg';"rL ^M c=u}=;=;+=x?af6 If]qut lgsf;f, cf=j= @)&$÷&% ()

cg';"rL &M c=u}=;=;+=x?af6 lhNnfut lgsf;f, cf=j= @)&$÷&% (@

cg';"rL *M gS;fx? dfkm{t v"?;xfotfsf] b[Zofjnf]sg (%

Page 5: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

iii

tflnsfx?

Tfflnsf !M lgsf;fsf] cfwf/df kfFr zLif{ ax'kIfLo ljsf; ;fe]mbf/x?, cf=j= @)&$÷&% *

Tfflnsf @M lgsf;fsf] cfwf/df kfFr zLif{ låkIfLo ljsf; ;fe]mbf/x?, cf=j= @)&$÷&% (

tflnsf #M lgsf;fsf] cfwf/df kfFr zLif{ cflwsfl/s ljsf; ;xfotf k|fKt ug{] If]qx?, cf=j= @)&$÷&% !$

tflnsf $M ;xfotf lsl;dsf] cfwf/df kfFr zLif{ lgsf;fstf{ ljsf; ;fe]mbf/x? -cd]l/sL 8n/df_ !^

tflnsf %M k|b]z cg';f/ lgsf;f / dfgjLo ljsf; ;"rsf+s ljj/0f -/fli6«o :t/sf cfof]hgfx? afx]s_ @)

tflnsf ^M v08Ls/0fM ljsf; ;fe]mbf/x? @(

Tfflnsf &M v08Ls/0fM ;dsIfL dGqfno÷lgsfo #!

tflnsf *M ljsf; ;fe]mbf/ sfof{Gjogsf] If]qut v08Ls/0f #%

tflnsf (M kfFr zLif{ lgsf;f k|fKtug]{ cfof]hgfx?, cf=j= @)&$÷&% $)

tflnsf !)M kfFr zLif{ lgsf;f k|fKtug]{ cfof]hgfx?, cf=j= @)&$÷&% $@

tflnsf !!M kfFr zLif{ lgsf;f k|fKtug]{ cfof]hgfx?, cf=j= @)&$÷&% $%

tflnsf !@M kfFr zLif{ lgsf;f k|fKtug]{ cfof]hgfx?, cf=j= @)&$÷&% $&

tflnsf !#M kfFr zLif{ lgsf;f k|fKtug]{ cfof]hgfx?, cf=j= @)&$÷&% $(

tflnsf !$M kfFr zLif{ lgsf;f k|fKtug]{ cfof]hgfx?, cf=j= @)&$÷&% %@

tflnsf !%M kfFr zLif{ lgsf;f k|fKtug]{ cfof]hgfx?, cf=j= @)&$÷&% %#

tflnsf !^M kfFr zLif{ lgsf;f k|fKtug]{ cfof]hgfx?, cf=j= @)&$÷&% %%

tflnsf !&M kfFr zLif{ lgsf;f k|fKtug]{ cfof]hgfx?, cf=j= @)&$÷&% %&

tflnsf !*M kfFr zLif{ lgsf;f k|fKtug]{ cfof]hgfx?, cf=j= @)&$÷&% %(

tflnsf !(M k|lt1f, k|lta4tf / lgsf;fx? -cd]l/sL 8n/df_ ^!

tflnsf @)M cf]=l8=P= / n}+lus ;"rs juL{s/0f tYof+s, cf=j= @)&$÷&% &$

tflnsf @!M ljsf; ;fe]mbf/af6 n}+lus d"nk|jfxLs/0fsf nflu cf]=l8=P= lgsf;, cf=j= @)&$÷&% &%

tflnsf @@M lbuf] ljsf; nIox? &(

Page 6: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

iv

/]vflrqx?

/]vflrq !M ljsf; ;xfotfsf] cfsf/ -cf=j= @)^&÷^* b]lv cf=j= @)&$÷&%_ / s'n ufx{:Yo pTkfbg -lh=l8=lk=_ &

/]vflrq @M ljsf; ;fe]mbf/x?af6 ljsf; ;xfotf lgsf;f, cf=j= @)&$÷&% !)

/]vflrq #M bz zLif{ lgsf;fstf{ ljsf; ;fe]mbf/x?sf lgsf;f k|j[lQx? -cf=j= @)^&÷^* b]lv cf=j= @)&$÷&%_ !!

/]vflrq $M cf=j= @)&#÷&$ / cf=j= @)&$÷&% df ljsf; ;xfotf lgsf;fsf] If]qut ljt/0f !%

/]vflrq %M cflwsfl/s ljsf; ;xfotf lgsf;fsf lsl;dx?, cf=j= @)^&÷^* af6 cf=j= @)&$÷&% !&

/]vflrq ^M /fli6«o :t/ / lhNnf :t/sf cfof]hgfx?, cf=j= @)&$÷&% @)

/]vflrq &M cf=j= @)&$÷&% df ;xfotf 9fFrf cg';f/ ljsf; ;xfotf lgsf;f @!

/]vflrq *M ;xfotf 9fFrf cg';f/ ljsf; ;xfotf lgsf;f, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&% @@

/]vflrq (M ah]6–leq / ah]6–aflx/af6= lgsf;f, cf=j= @)&$÷&% @#

/]vflrq !)M ah]6–leq / ah]6–aflx/af6 lgsf;f, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&% @$

/]vflrq !!M 9's'6L–leq / 9's'6L–aflx/sf lgsf;f, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&% @%

/]vflrq !@M lq–jifL{o of]hgfsf] gLltut ;d"x cg';f/ lgsf;f, cf=j= @)&#÷&$ / cf=j= @)&$÷&% @&

/]vflrq !#sM ljsf; ;xfotf ;+nUg w]/} cfof]hgfx? ePsf dGqfnox?, cf=j= @)&$÷&% ##

/]vflrq !#vM ;aeGbf a9L ljsf; ;xfotf ;+nUg ePsf dGqfnox?sf] lgsf;f, cf=j= @)&$÷&% ##

/]vflrq !$M ;aeGbf a9L ljsf; ;fe]mbf/x? ePsf dGqfnox?, cf=j= @)&$÷&% #$

/]vflrq !%-s_M s'n k|lta4tf – rfn" cfof]hgfx? #(

/]vflrq !%-v_M ;xfotfsf] lsl;d – rfn" cfof]hgfx?sf] nflu s'n k|lta4tf #(

/]vflrq !%-u_M ;xfotfsf 9fFrfx? – rfn" cfof]hgfx?sf] nflu s'n k|lta4tf #(

/]vflrq !%-3_M ah]6–leq÷aflx/sf] lgsf;f ;+/rgf $)

/]vflrq !%-ª_M ;xfotfsf lsl;d cg';f/ lgsf;f ;+/rgf $)

/]vflrq !%-r_M s'n lgsf;f, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&% $!

/]vflrq !^-s_M s'n k|lta4tf – rfn" cfof]hgfx? $!

Page 7: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

v

/]vflrq !^-v_M ;xfotfsf] lsl;d – rfn" cfof]hgfx?sf] nflu s'n k|lta4tf $@

/]vflrq !^-u_M ;xfotfsf 9fFrfx? – rfn" cfof]hgfx?sf] nflu s'n k|lta4tf $@

/]vflrq !^-3_M ah]6–leq÷aflx/sf] lgsf;f ;+/rgf $@

/]vflrq !^-ª_M ;xfotfsf lsl;dsf cg';f/ lgsf;f ;+/rgf $@

/]vflrq !^-r_M s'n lgsf;f, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&% $#

/]vflrq !&-s_M s'n k|lta4tf – rfn" cfof]hgfx? $$

/]vflrq !&-v_M ;xfotfsf] lsl;d – rfn" cfof]hgfx?sf] nflu s'n k|lta4tf $$

/]vflrq !&-u_M ;xfotfsf 9fFrfx? – rfn" cfof]hgfx?sf] nflu s'n k|lta4tf $$

/]vflrq !&-3_M ah]6–leq÷aflx/sf] lgsf;f ;+/rgf $%

/]vflrq !&-ª_M ;xfotfsf lsl;d cg';f/ lgsf;f ;+/rgf $%

/]vflrq !&-r_M s'n lgsf;f, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&% $%

/]vflrq !*-s_M s'n k|lta4tf – rfn" cfof]hgfx? $^

/]vflrq !*-v_M ;xfotfsf] lsl;d – rfn" cfof]hgfx?sf] nflu s'n k|lta4tf $^

/]vflrq !*-u_M ;xfotfsf 9fFrfx? – rfn" cfof]hgfx?sf] nflu s'n k|lta4tf $^

/]vflrq !*-3_M ah]6–leq÷aflx/sf] lgsf;f ;+/rgf $&

/]vflrq !*-ª_M ;xfotfsf lsl;d cg';f/ lgsf;f ;+/rgf $&

/]vflrq !*-r_M s'n lgsf;f, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&% $*

/]vflrq !(-s_M s'n k|lta4tf – rfn" cfof]hgfx? $*

/]vflrq !(-v_M ;xfotfsf] lsl;d – rfn' cfof]hgfx?sf] nflu s"n k|lta4tf $(

/]vflrq !(-u_M ;xfotfsf 9fFrfx? – rfn' cfof]hgfx?sf] nflu s"n k|lta4tf $(

/]vflrq !(-3_M ah]6–leq÷aflx/sf] lgsf;f ;+/rgf $(

/]vflrq !(-ª_M ;xfotfsf lsl;d cg';f/ lgsf;f ;+/rgf $(

/]vflrq !(-r_M s'n lgsf;f, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&% %)

/]vflrq @)-s_M s'n lgsf;f %!

/]vflrq @)-v_M s'n lgsf;f, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&% %@

/]vflrq @!-s_M s'n lgsf;f %#

/]vflrq @!-v_M s'n lgsf;f, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&% %$

/]vflrq @@-s_M s'n lgsf;f %%

Page 8: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

vi

/]vflrq @@-v_M s'n lgsf;f, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&% %^

/]vflrq @#-s_M s'n lgsf;f %&

/]vflrq @#-v_M s'n lgsf;f, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&% %*

/]vflrq @$-s_M s'n lgsf;f %(

/]vflrq @$-v_M s'n lgsf;f, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&% ^)

/]vflrq @%M /fli6«o ah]6 ljlgof]hgdf ljsf; ;xfotfsf] lx:;f, cf=j= @)^^÷^& b]lv cf=j= @)&$÷&% ^$

/]vflrq @^M /fli6«o ah]6 ljlgof]hg / vr{, cf=j= @)^^÷^& b]lv cf=j= @)&$÷&% ^%

/]vflrq @&M ljsf; ;xfotfsf] ah]6 ljlgof]hg / vr{, cf=j= @)^^÷^& b]lv cf=j= @)&$÷&% ^^

/]vflrq @*M cGt/f{li6«o u}/ ;/sf/L ;+:yf / ljsf; ;xfotf lgsf;f, cf=j= @)&)÷&! b]lv cf=j= @)&$÷&% &)

/]vflrq @(M kfFr 7"nf lgsf;fstf{ cGt/f{li6«o u}/ ;/sf/L ;+:yfx?, cf=j= @)&$÷&% &!

/]vflrq #)M cGt/f{li6«o u}/ ;/sf/L ;+:yfx?af6 If]qut lgsf;f, cf=j= @)&#÷&$ / cf=j= @)&$÷&% &@

6]S:6 aS;x?

6]S:6 aS; !M ljsf; ;xfotf – g]kfnsf] t'ngf s:tf] 5 < !!

6]S:6 aS; @M ;/sf/L C0f / ljsf; ;xfotf !*

6]S:6 aS; #M ljsf; ;xfotfsf] :jfldTj / cfa4tf @&

6]S:6 aS; $M g]kfndf ljsf; ;xfotf k|lta4tfsf k|j[lQx? ^&

6]S:6 aS; %M ljsf; ;xfotf k|jfxsf] dWodsfnLg k"jf{g'dfg ^*

Page 9: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

vii

/fli6«o ah]6 9's'6Lsf cfwf/df ljsf; ;xfotfsf] juL{s/0f

» ah]6–leq -cg–ah]6_M ;/sf/sf] jflif{s ah]6 k'l:tsf -/ftf] lstfa_ df ;dfj]z x'g] /sd .

» ah]6–aflx/ -ckm–ah]6_M ;/sf/sf] jflif{s ah]6 k'l:tsf -/ftf] lstfa_ df ;dfj]z gx'g] /sd .

» 9's'6L–leq -cg–6]«h/L_M ;/sf/L 9's'6L -sf]if_ k|0ffnL dfk{mt kl/rfng x'g] /sd .

» 9's'6L–aflx/ -ckm–6]«h/L_M ;/sf/L 9's'6L -sf]if_ k|0ffnL dfk{mt kl/rfng gx'g] /sd .

ljsf; ;xfotfsf 9fFrfx?

» sfo{qmddf cf3fl/t ;xfotfM sfo{qmddf cfwfl/t ;xfotf 9fFrfdf M -s_ k|fks b]z jf ;+:yfsf] g]t[Tj x'G5 Ù -v_ Psn j[xt\ sfo{qmd / ah]6 ;+/rgf x'G5 Ù -u_ k|ult k|ltj]bg, ah]6 th'{df, ljQLo Joj:yfkg / vl/b k|lqmofx?df bft[kIf ljr ;dGj / ;fd~h:otf /xG5 Ù / -3_ sfo{qmd th'{df / sfof{Gjog, ljQLo Joj:yfkg, / cg'udg tyf d"Nof+sgdf /fli6«o k|0ffnLsf] k|of]u clej[l4 ug]{ k|of; u/LPsf] x'G5 .

» cfof]hgf ;xfotfM lglZrt p2]Zo / pknlAw ePsf Psn kl/of]hgfsf] ?kdf ;+rflnt cfof]hgfnfO{, jf s]xL xb;Dd ;dGjo ul/Ptf klg sfo{qmddf cfwfl/t jf If]qut 9fFrf -:jfk_ sf zt{x? k"/f gePsf cfof]hgfnfO{ ul/g] ;xfotf .

» If]qut 9fFrf -:jfk_M s'g} Ps If]q -pbfx/0fsf] nflu lzIff jf :jf:Yo_ nfO{ k"/f ;d6\g] ljz]if lsl;dsf] sfo{qmddf cfwfl/t 9fFrf dfkm{t ul/g] ;xfotf . o; cGt{ut ;/sf/L g]t[Tjdf ;femf ;+oGqsf] k|of]u u/L ;dGjofTds tl/sfn] sfo{qmd sfof{Gjog ul/G5 . If]qut 9fFrfsf] :j?k km/s x'g ;S5g\, tyflk o;df ;+o'Qm ljQLo ;+emf}tf eg] ul/Psf] x'G5 .

» dfgjLo ;xfotfM cfkTsfn jf ;f]kl5 hLjg arfpFg, kL8f x6fpFg / dfgjLo ul/df sfod / ;+/If0f ug{ ul/g] ;xfotf -pbfx/0fsf] nflu z/0ffyL{x?sf] nflu vfBfGg ;xfotf, k'g?4f/ / e"sDkkZrftsf k'glg{df{0f nufotsf e"sDk ;xfotf cflb_ .

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» ah]6 ;xfotfM ljsf; ;fe]mbf/x?n] ;/sf/sf] 9's'6Ldf l;w} x:tfGt/0f ug{] /sdx? . of] /sd ;/sf/sf] k|fyldstf / sfo{qmd cg';f/ ;/sf/L ah]6 dfkm{t ljlgof]hg ul/G5 .

ljsf; ;xfotfsf] k|sf/

» cg'bfgM lkmtf{ ug'{ gkg]{ u/L / ;/sf/nfO{ ljQLo bfloTj gkg{] u/L ljsf; ;fem]bf/x?af6 k|fKt ePsf] ;xfotf /sd . gub, j:t' jf ;]jf nufotsf e'QmfgLsf] tl/sfaf6 cg'bfg k|fKt x'G5 .

» C0fM C0f ;+emf}tf ub{ ;xdlt hgfPsf zt{x? cg';f/ lkmtf{ ug'{kg]{ x'G5 . s'g} klg C0f cflwsfl/s ljsf; ;xfotf -cf]=l8=P=_ x'gsf nfluÙ -s_ ;/sf/L If]qn] lnPsf] x'g' kb{5 Ù -v_ cfly{s ljsf; tyf sNof0f k|j4{g ug]{ p2]Zo x'g' kb{5 Ù -u_ ;x'lnotk"0f{ cfly{s zt{x? -sd ;] sd @% k|ltzt cg'bfgsf] c+z_ ePsf] x'g' kb{5 . C0fx? tLg lsl;dsf e'QmfgL tl/sfx? -k|ToIf e'QmfgL, zf]wegf{ x'g] / gub_ af6 k|fKt x'g ;Sb5g\ . cflwsfl/s ljsf; ;xfotfsf] ?kdf k|fKt x'g] C0fx?nfO{ …g/dÚ jf …;x'lnotk"0f{Ú C0fx? klg eGg] ul/G5 .

» k|fljlws ;xfotf -l6=P=_M k|fljlws ;xfotfn] JolQm jf ;+:yfsf] Ifdtf ljsf; ug]{ p2]Zon] k|bfg ul/g] ;xfotf hgfpFb5 . of] tflnd, uf]i7L, k/fdz{ ;]jf / ;Da4 oGqpks/0fsf] ?kdf ;d]t k|fKt x'G5 . k|fljlws ;xfotfdf cfof]hgf tof/L nfutx? / k"j{–nufgL sfo{x? klg ;dfj]z x'g ;S5g\ .

e'QmfgLsf] tl/sf

» gubM gubsf] ?kdf k|fKt eO{ cfof]hgfsf] a}+s vftfdf hDdf x'g] /sd .

» j:t'utM ef}lts j:t'sf] ?kdf k|fKt x'g] j:t'ut cg'bfg -pbfx/0fsf] nflu vfBfGg ;xfotf, /;folgs dnx?, cf}ifwf]krf/ ;fdfu|Lx? cflb_ .

» zf]wegf{ x'g]M klxn] ;/sf/n] cfof]hgfdf vr{ ug]{ / kl5 ljsf; ;fe]mbf/n] k|df0fsf] cfwf/df zf]wegf{ lbg] tl/sf . -;/sf/n] cfˆgf] ;|f]taf6 cfof]hgfdf vr{ u5{Ù h'g ljsf; ;fe]mbf/af6 ;f];+u ;DalGwt ljQLo sfuhftx? K|ffKt u/]kl5 zf]wegf{ x'G5_ .

» k|ToIf e'QmfgLM ljsf; ;fe]mbf/af6 j:t' / ;]jf k|bfos jf cfk"lt{stf{nfO{ ;f]e}m ul/g] e'QmfgL .

lgsf;f -l8:a;{d]G6_ sf juL{s/0fx?

lgsf;fn] k|fks b]znfO{ ul/g] ljQLo ;|f]tsf] cGt/f{li6«o x:tfGt/0f eGg] a'emfpFb5 . of] …jf:tljsÚ / …k"jf{g'dflgtÚ b'a} x'g;S5 .

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» jf:tljs lgsf;fM ljsf; ;fe]mbf/af6 ;/sf/nfO{ x:tfGt/0f ul/Psf] /sd jf:tljs lgsf;f xf] . ljsf; ;fe]mbf/af6 ;+rflnt cfof]hgfx?sf] xsdf oL /sdx? sfof{Gjog lgsfonfO{ x:tfGt/0f ul/G5 . ljsf; ;fe]mbf/n] jf:tljs lgsf;f;DaGwL hfgsf/L ;xfotf Joj:yfkg ;"rgf k|0ffnL -P=Pd=lk=_ df q}dfl;s -cS6f]a/, k]ma|'c/L / h'g_ ?kdf k|lji6 u5{g\ .

» k"0f{g'dflgt÷lgof]lht lgsf;fM cfof]hgf cjlwsf] kl5Nnf] ;dodf ul/g] lgsf;fnfO{ k"0f{g'dflgt lgsf;f elgG5 . ;Demf}tfdf x:tfIf/ ePkl5 cfufdL tLg–jif{sf] k"0f{cg'dflgt lgsf;fsf] ;"rL k|ljli6 ug'{ kb{5 . To;kl5 jif{}lkR5] ah]6 cfpFg tLg dlxgf cufl8 cBfjlws ug'{ kb{5 .

ljsf; ;fe]mbf/x?sf] lsl;d

ljsf; ;xfotfsf] >f]tsf cfwf/df ax'kIfLo / låkIfLo b'O{ lsl;dsf ljsf; ;fe]mbf/x? /x]sf] dflgG5 .

» ax'kIfLo ljsf; ;fe]mbf/M b'O{ jf ;f]eGbf j9L /fi6« jf kIfsf] ;xeflutf /xg] ;+:yf jf lgsfo -pbfx/0fsf] nflu ljZj a}+s, Pl;ofnL ljsf; a}+s cflb_ .

» låkIfLo ljsf; ;fe]mbf/M ljsf; ;xfotf k|bfg ug]{ ;+o'Qm /fi6«sf] ;b:o d'n'sx? /÷jf ltgLx?sf ljsf; ;xfotf k|bfg ug]{ lgsfox? -pbfx/0fsf] nflu ef/t, rLg, ;+o'Qm clw/fHosf] cGt/f{li6«o ljefu -l8=Pkm=cfO=l8=_, cd]l/sL cGt/f{li6«o ;xof]u lgof]u -o'=P;=P=cfO=l8= cflb_ . o;n] Ps b]zn] csf]{ b]znfO{ lbg] ljsf; ;xfotfnfO{ klg hgfpFb5 .

cGo kl/efiffx?

» cGt/f{li6«o u}/ ;/sf/L ;+:yf -cfO=Pg=lh=cf]=_M cGt/f{li6«o u}/ ;/sf/L ;+:yfsf] d"n p2]Zo u}/ ;/sf/L ;+:yfsf] h:t} x'g] ePtf klg o;sf] cGt/f{li6«o sfo{If]q x'G5 / s'g} ljz]if d'4fdf w]/} d'n'sx?df sfd ug{ ljZjel/ g} 5l/Psf] x'G5 . g]kfndf :yflkt ;a} /fli6«o÷cGt/f{li6«o u}/ ;/sf/L ;+:yfx? ;dfh sNof0f kl/ifb\df btf{ ePsf x'G5g\ .

» k|lta4tfM ljsf; ;fe]mbf/n] ;xfotf k|bfg ug{ ;Demf}tfdf cleJoQm u/]sf] lglZrt bfloTj g} k|lta4tf xf] . o;df k|fks b]zsf] lxtsf] nflu dGh'/ ul/Psf ljQLo zt{x?sf] cwLgdf /xL ljz]if p2]Zosf] nflu k|bfg ul/g] lglZrt /sd klg ;dfj]z x'G5 .

» cfly{s jif{M g]kfnL cfly{s jif{n] nueu !^ h'nfO{ -;fpg_ af6 z'? eP/ nueu !% h'nfO{ -c;f/_ ;dfKt x'g] Ps jif{sf] cjlwnfO{ ;d]6\5 . pbfx/0fsf nflu c+u|]hL -O=;g\_ cf=j= @)!&÷!* sf] g]kfnL -lj=;+=_ ?kfGt/0f cf=j= @)&$÷&% x'G5 .

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!= cf=j= @)&#÷&$ sf] t'ngfdf cf=j= @)&$÷&% df cflwsfl/s ljsf; ;xfotf -cf]=l8=P=_ lgsf;f sl/a !^ k|ltztn] j[l4 ePsf] 5 . cf=j= @)&#÷&$ df s'n lgsf;f cd]l/sL 8n/ ! ca{ #( s/f]8 $^ nfv lyof] eg] cf=j= @)&$÷&% df cd]l/sL 8n/ ! ca{ ^@ s/f]8 @* nfv k'u]sf] 5 . cf=j= @)&#÷&$ ;lxt ljut & jif{sf] jflif{s lgsf;f /sd cd]l/sL 8n/ (^ s/f]8 / cd]l/sL 8n/ ! ca{ #( s/f]8 $^ nfvsf] aLrdf /x]sf] 5 . o;/L, cf=j= @)&$÷&% df pNn]vgLo j[l4 ePsf] b]lvG5 .

@= ut cfly{s jif{sf] t'ngfdf cf=j= @)&$÷&% sf] lgsf;fdf C0fsf] cg'kft ;aeGbf clws /x]sf] 5 . cf=j= @)&$÷&% sf] s'n lgsf;f /sddf C0f /sd cd]l/sL 8n/ *! s/f]8 (! Nffv -%)=% k|ltzt_, cg'bfg cd]l/sL 8n/ %& s/f]8 # Nffv -#%=! k|ltzt_ / k|fljlws ;xfotf cd]l/sL 8n/ @# s/f]8 ## Nffv -!$=$ k|ltzt_ /x]sf] 5 . cl3Nnf] cfly{s jif{sf] t'ngfdf C0f lgsf;f pNn]vgLo ?kdf a9]sf], cg'bfg lgsf;f sl/a l:y/ / k|fljlws ;xfotf clnslt 36]sf] b]lvG5 . k|lt k|fljlws ;xfotf cfof]hgfsf] nflu jflif{s cf};t cflwsfl/s ljsf; ;xfotf lgsf;f cd]l/sL 8n/ !$ nfv /x]sf] 5 . cg'bfg ;xfotf -k|fljlws ;xfotf afx]s_ af6 ;~rflnt cfof]hgf / sfo{qmdx?sf] cf};t lgsf;f cd]l/sL 8n/ @$ nfv k|lt cfof]hgf / C0fsf] cf};t lgsf;f cd]l/sL 8n/ ! s/f]8 #^ nfv k|lt cfof]hgf /x]sf] 5 .

#= cf=j= @)&$÷&% df ax'kIfLo ljsf; ;fe]mbf/x?dWo] ljZj a}+s ;d"xn] ;aeGbf a9L lgsf;f u/]sf 5g\ . ljZj a}+s ;d"xn] cd]l/sL 8n/ %# s/f]8 #% nfv lgsf;f u/]sf lyP, / To;kl5 Pl;ofnL ljsf; a}+s -cd]l/sL 8n/ @( s/f]8 !& nfv_, o'/f]k]nL ;+3 -cd]l/sL 8n/ !! s/f]8 ^@ nfv_, ;+o'Qm /fi6« d'n's ;d"x -cd]l/sL 8n/ ^ s/f]8 %^ nfv_, / s[lif ljsf;sf] nflu cGt/f{li6«o sf]if -cd]l/sL 8n/ ! s/f]8 %* nfv_ /x]sf 5g\ .

$= cf=j= @)&$÷&% df låkIfLo ljsf; ;fe]mbf/x?dWo] ;+o'Qm clw/fHo -o '=s]=÷a]nfot_n] ;aeGbf a9L lgsf;f u/]sf] 5 . ;+o'Qm clw/fHon] cd]l/sL 8n/ !@ s/f]8 #( nfv lgsf;f u/]sf] lyof], / To;kl5 cd]l/sL cGt/f{li6«o ;xof]u lgof]u -cd]l/sf_ -cd]l/sL 8n/ !! s/f]8 &* nfv_, hfkfg -cd]l/sL 8n/ !) s/f]8 ^@ nfv_, rLg -cd]l/sL 8n/ % s/f]8 *& nfv_, / ef/t -cd]l/sL 8n/ % s/f]8 ^& nfv_ /x]sf 5g\ .

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%= cf=j= @)&$÷&% df s'n lgsf;fsf] sl/a (@ k|ltzt of]ubfg !) cf]6f zLif{ ljsf; ;fe]mbf/x?sf] /x]sf] 5 . lgsf;fsf] cfsf/sf] cfwf/df zLif{ kfFr ax'kIfLo ljsf; ;fe]mbf/x?n] s'n lgsf;fsf] ^# k|ltzt, / zLif{ kfFr låkIfLo ljsf; ;fe]mbf/x?n] s'n lgsf;fsf @( k|ltzt lgsf;f u/]sf 5g\ . cf=j= @)&$÷&% sf] s'n lgsf;fdf ax'kIfLo ljsf; ;fe]mbf/x?sf] cd]l/sL 8n/ ! ca{ # s/f]8 %( nfv -^$ k|ltzt_ / låkIfLo ljsf; ;fe]mbf/x?sf] cd]l/sL 8n/ %* s/f]8 ^* nfv -#^ k|ltzt_ of]ubfg /x]sf] 5 .

^= cf=j= @)&$÷&% sf] s'n ;xfotf lgsf;fdf ah]6–leq -cg–ah]6_ ;xfotf lgsf;f &* k|ltzt k'u]sf] 5 h'g cl3Nnf] cfly{s jif{sf] &# k|ltztdf ePsf] ;'wf/ xf] . s'n cflwsfl/s ljsf; ;xfotf lgsf;fdf cd]l/sL 8n/ ! ca{ @^ s/f]8 #% nfv ah]6–leqsf cfof]hgfx? Dffk{mt / cd]l/sL 8n/ #% s/f]8 (# nfv -@@ k|ltzt_ ah]6–aflx/sf cfof]hgfx? Dffk{mt lgsf;f ePsf lyP .

&= cf=j= @)&$÷&% df sl/a cd]l/sL 8n/ @& s/f]8 cflwsfl/s ljsf; ;xfotf ah]6 ;xfotf 9fFrf dfk{mt k|bfg ePsf] lyof] . g]kfn ;/sf/n] ljsf; ;xfotf gLlt, @)&! Dff pNn]v eP cg';f/ ah]6 ;xfotf k|flKt 9fFrfnfO{ k|fyldstfdf /fv]sf] 5 . cf=j= @)^(÷&) / cf=j= @)&#÷&$ sf] cjlwdf k|ToIf ah]6 ;xfotfsf] cfsf/ df]6fdf]6L cd]l/sL 8n/ () nfv / cd]l/sL 8n/ !% s/f]8 %) nfvsf] aLrdf lyof] . o;n] ut cfly{s jif{df o; lsl;dsf] ;xfotf 9fFrfdf pNn]Vo j[l4 ePsf] b]vfpF5 .

*= cf=j= @)&$÷&% sf] s'n cflwsfl/s ljsf; ;xfotfsf] cd]l/sL 8n/ &@ s/f]8 &) nfv -$% k|ltzt_ n}+lus–cfwfl/t nIox?nfO{ k|ToIf jf ck|ToIf ;xof]u k'¥ofpFg] cfof]hgfx? Dffk{mt lgsf;f ePsf] lyof] . ;xfotf Joj:yfkg ;"rgf k|0ffnL -P=Pd=lk=_ df /x]sf] n}+lus ;"rs tYof+s ljZn]if0fsf] cfwf/df, of] /sd cf=j= @)&#÷&$ sf] %# k|ltzt, h;nfO{ k|ToIf jf ck|ToIf ?kdf n}+lus–pQ/bfoL elgPsf] lyof], sf] t'ngfdf 36]sf] b]lvG5 . cfˆgf ;xfotfnfO{ n}+lus–pGd'v agfpFg w]/} ljsf; ;fe]mbf/x?n] pNn]Vo k|of; u/]sf lyP . cf=j= @)&$÷&% df lgsf;f cfsf/sf] cfwf/df eGg'kbf{, ;ft ljsf; ;fe]mbf/x?n] cfˆgf] ;xfotfsf] %) k|ltzt eGbf a9L lx:;f n}+lus–pGd'vdf d"nk|jfxLs/0f u/]sf lyP, of] klg cf=j= @)&#÷&$ sf !$ ljsf; ;fe]mbf/x?, h;n] %) k|ltzt g3fPsf lyP, sf] t'ngfdf sd g} xf] .

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(= cfly{s ;'wf/ If]qn] cf=j= @)&#÷&$ df ;aeGbf a9L kfpFg] lzIff If]qnfO{ pl5g]/ ;aeGbf a9L cflwsfl/s ljsf; ;xfotf k|fKt u/]sf] 5 . cf=j= @)&$÷&% df cfly{s ;'wf/ If]qn] cd]l/sL 8n/ @! s/f]8 & nfv -!# k|ltzt_, lzIff If]qn] cd]l/sL 8n/ @) s/f]8 @@ nfv -!@=% k|ltzt_, zx/L ljsf; If]qn] cd]l/sL 8n/ !$ s/f]8 *& nfv -(=@ k|ltzt_, :jf:Yo If]qn] cd]l/sL 8n/ !$ s/f]8 %@ nfv -( k|ltzt_, / :yfgLo ljsf; If]qn] cd]l/sL 8n/ !# s/f]8 %* nfv -*=$ k|ltzt_ k|fKt u/]sf 5g\ .

!)= cflwsfl/s ljsf; ;xfotf cBflk 5/k:6 / v08Ls[t 5g\ . cf=j= @)&$÷&% df ljsf; ;xfotfaf6 ;+rflnt cfof]hgfx?sf] ;+Vof cf=j= @)&#÷&$ sf] $#^ af6 a9]/ $^( k'u]sf] 5 . cf=j= @)&$÷&% df k|To]s ljsf; ;fe]mbf/n] cf};t ( cf]6f ;dsIfL dGqfnox?÷lgsfox?;+u ;Da4 lyP . tyflk, ljutdf ljsf; ;fe]mbf/x?n] @$ cf]6f;Dd ;dsIfL dGqfnox?÷lgsfox?;+u ;Da4 x'g' k/]sf] lyof] .

!!= e"sDkkZrftsf] k'glg{df{0fsf] nflu ul/Psf k|lt1f cg'?k k|lta4tf ;Demf}tfx? lg/Gt/ ?kdf ;DkGg eO/x]sf 5g\ . lj=;+= @)&@ sf] e"sDksf] ;Gbe{df ljsf; ;fe]mbf/x?n] u/]sf k|lt1f -cd]l/sL 8n/ $ ca{ !) s/f]8 (% nfv_ dWo] ** k|ltzt /sdnfO{ ;/sf/ / ljleGg ljsf; ;fe]mbf/x?aLr ;DkGg ;Demf}tf dfk{mt oyfy{ k|lta4tfsf] ?kdf cg'jfb ul/Psf] 5 . ;/sf/n] e"sDkkZrft ul/Psf k|lt1fx?sf] l:yltsf] cg'udg lg/Gt/ ul//x]sf] 5 . ljut tLg cfly{s jif{x?df e"sDkkZrftsf] k'glg{df{0fsf] nflu ul/Psf] s'n lgsf;f cd]l/sL 8n/ *@ s/f]8 %^ nfv k'u]sf] 5 .

!@= ;xfotf Joj:yfkg ;"rgf k|0ffnL -P=Pd=lk=_ cg';f/ cGt/f{li6«o u}/ ;/sf/L ;+:yf -c=u}=;=;+=_ x?sf] of]ubfg 36]sf] 5 . c=u}=;=;+=x?sf] cfˆg} sf]if -sf]/ kmG8_ af6 ePsf] ;xfotf lgsf;f cf= j= @)&#÷&$ df cd]l/sL 8n/ !* s/f]8 ^% nfv /x]sf]df cf=j= @)&$÷&% df 36]/ cd]l/sL 8n/ !! s/f]8 # nfv k'u]sf] 5 .

Page 15: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

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g]kfnn] ljsf; ;xfotf kl/rfng u/]sf] ^ bzseGbf a9L eO;s]sf] 5 . cem}+ klg cflwsfl/s ljsf; ;xfotf -cf]=l8=P=_ ljsf; ljQsf] dxTjk"0f{ ;|f]tsf] ?kdf cem} klg /x]sf] 5 . dWod cfo ePsf] b]zdf :t/f]Gglt x'Fb} ;g\ @)#) ;Dddf lbuf] ljsf; nIo xfl;n ug{sf nflu g]kfnnfO{ j}b]lzs ;xfotf;lxt 7"nf] /sdsf] cfjZostf kb{5 . & ;o ^) eGbf a9L ;/sf/L PsfOx? ePsf] g]kfnsf] ;+3Lo ;+/rgfsf] Ifdtf ljsf; / k"jf{wf/sf] ljsf;sf nflu ;d]t ;|f]tsf] cfjZostf kb{5 . gofF k|0ffnLaf6 hgtfn] ck]Iff u/]]sf rfxgfx? k"/f ug{ g]kfnnfO{ jflif{s * k|ltzt eGbf a9Lsf] cfly{s j[l4 b/ cfjZos kb{5 . cf= j= @)&$÷&% df /fli6«o ah]6df j}b]lzs ;xfotfsf] lx:;f @@ k|ltzt /x]sf] lyof] . cf= j= @)&%÷&^ df of] lx:;f j9]/ sl/j @$ k|ltzt k'Ug] cg'dfg ul/Psf] 5 .

cfGtl/s ;|f]t kl/rfngdf ePsf] ;'wf/n]x? ubf{ s'n ;/sf/L ah]6df j}b]lzs ;xfotfsf] lx:;f ;du|df 36\b} uPsf] b]lvG5 . o;n] ;xfotf k|ltsf] lge{/tfnfO{ 36fpFb} s|lds ?kdf b]z cfTdlge{/ cy{tGq tk{m cufl8 al9/x]sf] ;+s]t ub{5 . cflwsfl/s ljsf; ;xfotf kl/rfng x]bf{, cf= j= @)&%÷&^ df g]kfnn] cd]l/sL 8n/ ! ca{ ^@ s/f]8 @* nfv ljsf; ;xfotf k|fKt u/]sf] lyof] . pQm cfly{s jif{df, lgsf;fut ?kdf, % cf]6f 7"nf ljsf; ;fe]mbf/x? -ljZj a}+s, Pl;ofnL ljsf; a}+s, ;+o'Qm clw/fHo, cd]l/sL cGt/f{li6«o ;xof]u lgof]u, / o'/f]k]nL ;+3_ af6 sl/a &# k|ltzt ;xfotf ;/sf/n] k|fKt u/]sf] lyof] . cflwsfl/s ljsf; ;xfotfdf blIf0f tkm{sf ljsf; ;fe]mbf/x?, ljz]if u/]/ ef/t / rLg, sf] pNn]Vo ljsf; ;xfotf /sd klg ;dfj]z 5 . b]zsf] k|0ffnL dfk{mt ul/g] ljsf; ;xfotfsf] k|j[lQ ;'lw|b} 5 / ;do qmd;+u} ah]6–aflx/ -ckm–ah]6_ jf6 ul/g] cf};t ljsf; ;xfotf klg 36\b} 5 .

1

Page 16: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

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ljsf; ;xfotf k|ltj]bg

;/sf/ …;d[4 g]kfn ;'vL g]kfnLÚ sf] bL3{sfnLg ;f]r cg'?k cfly{s ;fdflhs ljsf;sf]

df}lns 9fFrfdf cl3 al9/x]sf] 5 . ……pRr cfly{s j[l4;+u} To;sf] Gofok"0f{ ljt/0faf6 dfq

;jf{+lu0f ljsf; xfl;n ug{ ;lsG5 . ;a} gful/ssf nflu dof{lbt sfd, Go"gtd vfB

;'/Iff, cfwf/e"t :jf:Yo–lzIffsf] ;'ljwf, :jR5 vfg]kfgL / ;'/lIft cfjf; h:tf cTofjZos

cfjZostfx?sf] kl/k"lt{ xfd|f] ;dfhjfbtk{msf] ofqfsf] k|:yfg ljGb' x'g]5ÚÚ! eGg] s'/fdf

;/sf/ ljZjf; ub{5 .

6«;fe]mbf/L

k|efjsf/L ljsf; ;xfotfsf] nflu cGt/f{li6«o ;fe]mbf/L -lh=lk=O=l8=l;=_ sf] :yfkgf ;g\

@)!! Dff blIf0f sf]l/ofsf] a';fgdf ;DkGg ;xfotf k|efjsfl/tf ;DaGwL rf}yf}+ pRr:t/Lo

d~rdf ePsf] lyof] . of] ;a} ;xefuLx?af6 ljsf; k|of;x?sf] k|efjsfl/tf a9fpFg], lbuf]

kl/0ffdx? k|Kt ug]{ / lbuf] ljsf;sf nIox? xfl;n ug{ ;xfof]u ug]{ Ps ax'–;/f]sf/jfnf d~r

xf] . a';fg ;Demf}tfn] k|efjsf/L ljsf; ;xfotfsf l;4fGtx? / ;xefuL ;a}sf k|lta4tfx?

;d]6]sf] 5 . ljsf; ;xfotfsf l;4fQx?df :jfldTj, k|ltkmn, ;dfj]zL ljsf;, kf/blz{tf /

hjfkmb]lxtf k|d'v /x]sf 5g\ . of] ;+oGqsf] sfof{Gogsf] cg'udg ;j]{If0fn] !) j6f kl/;"rsx?

dfkm{t pko'{Qm $ l;4fGtdf sfo{Gjogsf] k|ult cg'udg u/]sf] lyof] . s]xL kl/;"rsx? k]l/;

3f]if0ffkq, @))% df cfwfl/t / s]xL a';fg a}7s, @)!! df cfwfl/t lyP . cg'udg k|lqmof

:j]lR5s lyof] . o;sf] g]t[Tj ;xfotf k|fKt ug{] b]zx?n] g} u/]sf lyP .

;g\ @)!$ / @)!^ df u/L b'O{ r/0fdf cGt/f{li6«o cg'udg ;DkGg eof] . t];|f]

r/0fsf] cg'udg @)!( sf] dWolt/ ;DkGg x'g]5 . g]kfn cGt/f{li6«o ljsf; ;xfotf

k|efjsfl/tf ;DaGwL cleofg k|lt k|lta4 5 . o;n] ;g\ @))% sf] k]l/; ;Dd]ng b]lv ;g\

@)!^ sf] g}/f]aL ;Dd]ng ;Dddf cfˆgf k|ltlglwd08n lgoldt ?kdf k7fpb} cfPsf] 5 .

g]kfn ;g\ @))* / @)!! Dff ;DkGg k]l/; 3f]if0ffkqsf] cg'udg cEof;x?df klg ;xefuL

ePsf] lyof] . clxn] ;g\ @)!*–!( sf] t];|f] r/0fdf klg ;xeflutf hgfO /x]sf] 5 . o;df cy{

dGqfno, cGt/f{li6«o cfly{s ;xfotf ;dGjo dxfzfvfn] k|ZgfjnL dfkm{t cGt/f{li6«o :t/df

:jLs[t ePsf] 9fFrfdf tYof+s ;+sng ug]{ sfdsf] g]t[Tj ul//x]sf] 5 .

! ah]6 aQmJo, cf=j= @)&%÷&^, cy{ dGqfno, sf7df8f}+ .

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of] k|lqmofdf ljsf; ;fe]mbf/x?, gful/s ;dfh / lghL If]qnfO{ klg ;xefuL u/fPsf]

5 . ljleGg ;Dks{ ljGb'x?;+u JolQmut a}7sx? nufot df}lvs / OG6/g]6–dfkm{t 5nkmn

tyf k/fd{z ;DkGg ul/Psf] lyof] . cy{ dGqfnon] ljsf; ;fe]mbf/x?nfO{ ;xfotf Joj:yfkg

;"rgf k|0ffnLaf6 k|fKt tYof+s;+u ;DjlGwt ;"rgf k|of]u u/]/ s]xL kl/;"rsx? pknAw

u/fO{ ;xof]u u/]sf] lyof] . ;Dks{ ljGb' / k|ltlglwx?sf] k/fdz{df cy{ dGqfnon] PsLs[t

sG6«L PS;]n l;6 k|dfl0ft u/L l8;]Da/, @)!* df o'=Pg=l8=lk=–cf]=O=l;=l8= ;+o'Qm ;xfotf

;+oGqnfO{ k7fPsf] lyof] . ;a} ;xefuL d'n'sx?af6 sG6«L l/kf]6{x? k|fKt ePkl5 ;+o'Qm ;xfotf

;+oGqn] tYof+s ljZn]if0f u/L cGt/f{li6«o k|ltj]bgsf] ;fy} k|To]s b]zsf] sG6«L k|f]kmfOn tof/

ug]{5 . o;nfO{ ;g\ @)!( df cfof]hgf x'g] k|efjsf/L ljsf;sf nflu ljZj ;fem]bf/Lsf] pRr

:t/Lo a}7sdf k]z ul/g] sfo{qmd /x]sf] 5 .

;x;|fAbL ljsf; nIox? k|flKtdf ;Gtf]ifhgs k|ultsf] afjh"b dWod cfo ePsf] d'n'sdf kl/0ft x'g] / ;g\ @)#) ;Dddf lbuf] ljsf;sf nIox? xfl;n ug]{ dfu{df k|z:t r'gf}tLx? /x]sf 5g\ . ;fwgx?sf] a9\bf] cfjZostf / vr{ ug]{ IfdtfaLr plrt ;Gt'ng sfod ug{ sl7g ePsf] 5 . j}b]lzs ;xfotfsf] a9\bf] cfjZostf / ;xfotfk|ltsf] lge{/tf qmdzM 36fpb} nfg] cfjZostf aLr ;Gt'ng sfod ug'{ klg plQs} dxTjk"0f{ 5 . g]kfnsf] nflu ;+3Lotfsf] ;+qmd0fsfnsf] Joj:yfkg csf]{ r'gf}tLsf] ?kdf /x]sf] 5 . k|b]z / :yfgLo txx?sf] ;fy} sfof{Gjog lgsfox?sf] Ifdtf ljsf; ug]{ sfo{ klg r'gf}tLsf] ?kdf /x]sf] 5 eg] e"sDk kZrftsf k'glg{df{0f cfof]hgfx? ;dodf g} ;DkGg ug'{kg]{ / ;fj{hlgs lgdf{0f sfo{x?sf] u'0f:t/ ;'lglZrt ug'{ klg r'gf}tLsf] ?kdf g} 5g\ . cflwsfl/s ljsf; ;xfotf kl/rfng ;DaGwdf ;xfotfsf] v08Ls/0f 36fpFg h?/L 5Ù o;sf] nflu cfof]hgfx?sf] k|fyldsLs/0f ug{ / 5gf}6d'vL x'g cfjZos 5 . g]kfnsf] /fli6«o k|0ffnLdfk{mt ;xfotf kl/rfng ug]{ ljsf; ;fe]mbf/x?sf] k|lta4tfx?df ljut jif{x?df ;'wf/ cfPtf klg cfk;L ;+jfbsf] dfWodaf6 o;df cem ;'wf/ ug{'kg]{ cfjZostf /x]sf] 5 . ;fy}, ;/sf/n] ;fj{hlgs ljQ Joj:yfkgsf ;'wf/x? dfk{mt sfof{Gjog lgsfox?sf] vr{ ug]{ Ifdtf a9fpFg sbdx? rfNg' kg]{ / ;fj{hlgs vl/bdf /x]sf] l9nf;':tL x6fpFg ljleGg gLltut pkfox? ckgfpFg' kg]{ cfjZostf /x]sf] b]lvG5 .

cWofo 1

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ljsf; ;xfotf k|ltj]bg

o; k|ltj]bgsf] tYof+ssf] k|f/+les ;|f]t cy{ dGqfnosf] ;xfotf Joj:yfkg ;"rgf k|0ffnL

-P=Pd=lk=_ xf] . o;sf ljifodf k|ltj]bgsf] efu !=% df pNn]v ul/Psf] 5 . pQm k|0ffnLaf6

cf= j= @)&$÷&% nfO{ cfwf/ jgfO{ tYof+sx? lgsflnPsf 5g\ . k|j[lQx? x]g{ P=Pd=lk=af6

pknAw x'g;Sg] ljut * cfly{s jif{x?sf] ;do–>[+vnfsf tYof+sx? ljZn]if0f ul/Psf]

5 . P=Pd=lk=sf s]xL tYof+sx?, pbfx/0fsf] nflu cflwsfl/s ljsf; ;xfotf lgsf;fx?sf]

If]qut ljlgof]hg, cf= j= @)&#÷&$ af6 cf= j= @)&$÷&% df ePsf] kl/jt{g b]vfpFg

k|of]u ul/Psf] 5 . P=Pd=lk=sf] tYof+ssf cltl/Qm, tYof+s ljZn]if0fsf] nflu tYof+ssf cGo

;|f]tx? klg k|of]u ug]{ k|of; ul/Psf 5g\ . pbfx/0fsf] nflu, cWofo & sf tYof+sx? /fli6«o

ah]6 ljlgof]hg / vr{x?df cfwfl/t 5g\ . k|:t't ljZn]if0fnfO{ k|sflzt cGo cWoogx? /

k|ltj]bgx? Hf:tf låtLo ;|f]tsf ;fdfu|Lx?n] klg ;"lrt u/]sf 5g\ .

of] k|ltj]bgn] jflif{s ?kdf k|sflzt e}/x]sf]n] ljut jif{sf k|ltj]bgx?sf] 9fFrf cg'z/0f u/]sf]

5 . lrqx?, /]vflrqx? / tflnsfx? w]/} xb;Dd ut jif{s} e]l/Pan k|ltlalDat ug{ of] jif{sf]

tYof+s k|of]u u/]/ tof/ ul/Psf 5g\ . tyflk, o; jif{sf] k|ltj]bgn] s]xL gofF s'/fx? klg

yk]sf 5g\ . ljsf; ;xfotf kl/rfng / lbuf] ljsf; nIo k|lKtsf nfuL cfjZos kg]{ ljQLo

>f]tsf] af/]df 5nkmn ul/Psf] 5 . o;df 6]S:6 aS;x? klg /flvPsf 5g\ , h;n] s'g} d'4f

ljz]ifsf] lj:t[t k|:t'lt ug'{sf ;fy} cGt/f{li6«o k|j[lQx?sf] hfgsf/L lbG5g\ . 5'§} >f]t

pNn]v ul/Psf afx]s, ;a} lrqx?, /]vflrqx? / tflnsfsf] ;|f]t ;xfotf Joj:yfkg ;"rgf

k|0ffnL -P=Pd=lk=_ sf tYof+sx?df cfwfl/t 5g\ . oL tYofª\x? ^ sflt{s @)&% sf] ldltdf

lgsflnPsf x'g\ .

of] k|ltj]bgsf] tYof+ssf] k|f/+les ;|f]t cy{ dGqfnodf /x]sf] ;xfotf Joj:yfkg ;"rgf k|0ffnL -P=Pd=lk=_ xf] . ;a} ljsf; ;fe]mbf/x?df cy{ dGqfnodf /x]sf] ;xfotf Joj:yfkg ;"rgf k|0ffnL -P=Pd=lk=_ df ;xfotf ;DaGwL ;"rgf k|ljli6 ug]{ lhDd]jf/L /x]sf] 5 . P=Pd=lk= OG6/g]6df cfwfl/t ;xfotf Joj:yfkg ;"rgf k|0ffnL xf] . o;df ah]6–leq / ah]6–aflx/sf b'j} tYof+sx? cy{ dGqfnosf] cGt/f{li6«o cfly{s ;xfotf ;dGjo dxfzfvf, ax'kIfLo tyf låkIfLo ljsf; ;fe]mbf/x? / cGt/f{li6«o u}/ ;/sf/L ;+:yfx?n] k|ljli6 ub{5g\ . tYof+s Joj:yfkg of]hgf / lgb]{lzsf cg';f/ ah]6–leqsf cof]hgfsf] ljj/0f cGt/f{li6«o cfly{s ;xfotf ;dGjo dxfzfvfn] / ah]6–aflx/sf cfof]hgfsf] ljj/0f ljsf; ;fe]mbf/x? / cGt/f{li6«o u}/ ;/sf/L ;+:yfx?n] k|ljli6 ub{5g\ . ah]6–leq / ah]6–aflx/ b'j} ;xfotfsf] lgsf;f ljj/0f ljsf; ;fe]mbf/x?n] dfq k|ljli6 ub{5g\ .

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k|ltj]bg sfo{nfO{ ;xh agfpFg ljsf; ;fe]mbf/x? / cGt/f{li6«o u}/ ;/sf/L ;+:yfx?n]

P=Pd=lk= ;Dks{ JoQmL tf]s]sf x'G5g\ . P=Pd=lk=df tYof+s xfNg cGt/f{li6«o cfly{s ;xfotf

;dGjo dxfzfvfsf] cfˆg} P=Pd=lk= ;Dks{ ljGb'x? 5g\ . P=Pd=lk=df tYof+s pknAw /

cBfjlws u/fpFg' ljsf; ;fe]mbf/x?sf] lhDd]jf/L xf] .

of] k|ltj]bgn] g]kfnL cfly{s jif{ @)&$÷&% df ePsf] j}b]lzs ;xfotf lgsf;fnfO{

;d]6]sf] 5 . cy{ dGqfnon] ljsf; ;fe]mbf/x?sf P=Pd=lk=;Dks{ JolQmx?nfO{ k/LIf0fsf

nflu tYof+s pknAw u/fPsf] lyof] . !( c;f]h @)&% ;Dd k|fKt ePsf ;"rgf of] k|ltj]bgdf

;dfj]z ePsf 5g\ . cGt/f{li6«o cfly{s ;xfotf ;dGjo dxfzfvfn] tYof+ssf] u'0f:t/ /

cGt/f{li6«o dfkb08x? sfod ug{ oyfzSo ;hutf ckgfosf] 5 . Ps?ktf / tYof+s

;fd~h:otf sfod ug{sf nflu ̂ sflt{s @)&% nfO{ zGbe{ ldlt elgPsf] 5 . To; kl5 k|lji6

u/LPsf jf cBfjlws u/LPsf tYof+snfO{ of] k|ltj]bgdf ;dfj]z ul/Psf] 5}g . P=Pd=lk=df

tYof+s k|ljli6 ug'{kg]{ lhDd]jf/L ljsf; ;fe]mbf/x? / cGt/f{li6«o u}/ ;/sf/L ;+:yfx?sf] ePsf]

n] oyf;So ltgLx?nfO{ cGo >f]tx? ;+u ldnfpg] k|of; ul/Psf] 5 .

cWofo 1

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ljsf; ;xfotf k|ltj]bg

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o; cWofodf ljut * jif{sf k|j[lQx? ;lxt cf=j= @)&$÷&% df g]kfnsf] cGt/f{li6«o cfly{s ;xfotf sfof{Gjog -kf]6{kmf]lncf]_sf d'Vo ljz]iftfx?sf] ;dLIff ul/Psf] 5 .@ o;df lgsf;fsf] ;du| cfsf/, ljsf; ;xfotfsf] If]qut ljlgof]hg, / g]kfnel/ s} ef}uf]lns ljlgof]hg nufot g]kfnsf] j}b]lzs ;xfotf kl/b[iosf zLif{ ljz]iftfx?sf] ;d]t n]vfhf]vf ul/Psf] 5 .

cf=j= @)&$÷&% df j}b]lzs ;xfotf lgsf;fsf] cfsf/ cd]l/sL 8n/ ! ca{ &# s/f]8 #! Nffv k'u]sf] 5, o;df cflwsfl/s ljsf; ;xfotf-cf]=l8=P=_ af6 cd]l/sL 8n/ ! ca{ ^@ s/f]8 @* Nffv -($ k|ltzt_ / cGt/f{li6«o u}/ ;/sf/L ;+:yfx? Dffk{mt cd]l/sL 8n/ !! s/f]8 # Nffv -^ k|ltzt_ lgsf;f ePsf] lyof] .# cf=j= @)&#÷&$ sf] lgsf;f cfsf/sf] t'ngfdf cf=j= @)&$÷&% df cflwsfl/s ljsf; ;xfotf lgsf;f !^ k|ltztn] j[l4 ePsf] 5 . o; cjlwsf] s'n cflwsfl/s ljsf; ;xfotf lgsf;fdWo] cd]l/sL 8n/ ! ca{ # s/f]8 %( Nffv -^$ k|ltzt_ ax'kIfLo ;fe]mbf/x?af6 / cd]l/sL 8n/ %* s/f]8 ^* Nffv -#^ k|ltzt_ låkIfLo ljsf; ;fe]mbf/x?af6 k|fKt ePsf] lyof] . cGt/f{li6«o u}/ ;/sf/L ;+:yfx? Dffk{mt lgsf;fsf] cg'kft ;DaGwdf cWofo * df lj:t[t ljZn]if0f ul/Psf] 5 . cWofo @ sf] afFsL efun] ax'kIfLo / låkIfLo ljsf; ;fe]mbf/x?n] u/]sf lgsf;f ;DaGwdf hf]8 lbPsf] 5 .

@ cy{ dGqfnosf] ;xfotf Joj:yfkg ;"rgf k|0ffnL -P=Pd=lk_ df k|fKt tYof+ssf] cfwf/df o; k|ltj]bgsf]

kl/df0ffTds ljZn]if0fn] ljut * jif{nfO{ hf]8 lbPsf] 5 .

# lj:t[t ljj/0fsf] nflu cg ';"rL ! .

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/]vflrq ! df b]vfOP e}+m, ljut * jif{x?df lgsf;f cfsf/;+u cflwsfl/s ljsf; ;xfotf k|jfxsf] ;du| k|j[lQ sl/a l:y/ /x]sf] 5, tyflk lj=;+= @)&@ sf] e"sDkkZrft cf=j= @)&!÷&@ b]lv lgsf;f j9]sf] b]lvG5 . cf=j= @)&$÷&% sf] lgsf;fdf j[l4 x'g'sf] sf/0f ljZj a}+ssf] ;xfotfdf ;+rflnt cfof]hgfx?df ePsf] lgsf;fn] xf] . of] s'n lgsf;fsf] sl/a ## k|ltzt lyof] . oxfF 5nkmn ul/Psf] cflwsfl/s ljsf; ;xfotfdf ef/t / rLgaf6 k|fKt of]ubfg klg ;dfj]z 5g\ .

/]vflrq !M ljsf; ;xfotfsf] cfsf/ -cf=j= @)^&÷^* b]lv cf=j= @)&$÷&%_ / s'n ufx{:Yo pTkfbg -lh=l8=lk=_

/]vflrq ! df s'n ufx{:Yo pTkfbg -lh=l8=lk=_ / cflwsfl/s ljsf; ;xfotfsf] k|j[lQn] cf=j= @)^&÷^* b]lv cf=j= @)&$÷&% ;Dd s'n ufx{:Yo pTkfbg -lh=l8=lk=_ lg/Gt/ ?kdf a9]sf] / cf=j= @)&#÷&$ df pNn]vgLo j[l4 eO cd]l/sL 8n/ ! ca{ #( s/f]8 $^ nfv k'Ug uPsf] b]lvG5 . cf=j= @)&@÷&# df s]xL sd j[l4 eP tfklg of] cf=j= @)&$÷&% df k'gM cd]l/sL 8n/ ! ca{ ^@ s/f]8 #) nfv k'u]sf] b]lvG5 . of] cl3Nnf] jif{sf] t'ngfdf !^ k|ltztn] a9L xf] .

b'j}df kl/jt{gsf tTjx? hl6n /x]sfn] s'n ufx{:Yo pTkfbg -lh=l8=lk=_ / cflwsfl/s ljsf; ;xfotfsf] 36a9sf] aLr k|ToIf ;DaGw :yfkgf ug{ ;xh 5}g . ljut * jif{sf] cjlwdf s'n ufx{:Yo pTkfbg -lh=l8=lk=_ df clws j[l4 ePtfklg g]kfndf k|jfx x'g] ljsf; ;xfotfsf] cfsf/ eg] 36sf] 5}g . g]kfn clt sd ljsl;t /fi6«af6 ?kfGt/0f x'g] qmddf /x]sf] / s]xL ljsf; ;fe]mbf/x? clt sd ljsl;t /fi6«x?nfO{ k|bfg ub{} cfPsf] ;xof]unfO{ lg/Gt/tf lbg rxfg] x'Fbf ?kfGt/0f kZrft g]kfndf ljsf; ;xfotfsf] k|jfx sd x'g ;S5 .

cd]l/

sL 8n

/ !)

nfv

df

2067/68 2068/69 2069/70 2070/71 2071/72 2072/73 2073/74 2074/75

cfly{s jif{

j}b]lzs ;xfotflh=l8=lk=35,000

30,000

25,000

20,000

15,000

10,000

5,000

-

cWofo 2

Page 22: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

8

ljsf; ;xfotf k|ltj]bg

To;}n] g]kfnn] ljsf; ljQsf >f]tx?sf] ;ld>0f tyf ljljlws/0f ug]{ tkm{ gLltut Pjd Joxf/ut ?kdf cu|;/ x'g' kg]{ cj:yf /x]sf] 5 .

;xfotf Joj:yfkg ;"rgf k|0ffnL -P=Pd=lk=_ df tYof+s k|ljli6 ug]{ ljsf; ;fe]mbf/x?sf] ;"rL cg';"rLx?df pNn]v u/LPsf] 5 . g]kfnsf] ljsf;df ljsf; ;fe]mbf/x?sf] ;a} k|sf/sf] of]ubfgnfO{ pRr d"Nofª\sg ub}{ ;a}eGbf w/} ;xfotf k|bfg ug{] låkIfLo / ax'kIfLo ljsf; ;fe]mbf/x?sf] ;"rL tflnsf ! / @ df k|:t't u/LPsf] 5 .

Tfflnsf !M lgsf;fsf] cfwf/df kfFr zLif{ ax'kIfLo ljsf; ;fe]mbf/x?, cf=j= @)&$÷&%

ax'kIfLo ljsf; ;fe]mbf/x?lgsf;f

-cd]l/sL 8n/ !) nfvdf_ lgsf;f k|ltzt

ljZj a}+s ;d"x 533.5 32.9

Pl;ofnL ljsf; a}+s 291.7 18

o'/f]k]nL ;+3 116.2 7.2

;+o'Qm /fi6« ;+3Lo d'n's ;d"x 65.6 4

s[lif ljsf;sf] nflu cGt/f{li6«o sf]if 15.8 1

lgsf;fsf] cfwf/df cf=j= @)&$÷&% df kfFr zLif{ ax'kIfLo ljsf; ;fe]mbf/x?df ljZj a}+s ;d"x -cd]l/sL 8n/ %# s/f]8 #% nfv_, Pl;ofnL ljsf; a}+s -cd]l/sL 8n/ @( s/f]8 !& nfv_, o'/f]k]nL ;+3 -cd]l/sL 8n/ !! s/f]8 ^@ nfv_, ;+o'Qm /fi6« d'n's ;d"x -cd]l/sL 8n/ ^ s/f]8 %^ nfv_ / s[lif ljsf;sf] nflu cGt/f{li6«o sf]if -cd]l/sL 8n/ ! s/f]8 %* nfv_ /x]sf 5g\ . ;fy}, oL ax'kIfLo ljsf; ;fe]mbf/x?n] s'n lgsf;fsf] ^# k|ltzt lgsf;f u/]sf lyP, h'g cf=j= @)&#÷&$ sf] eGbf %( k|ltztn] a9L xf] . of] ;d"xdf ;dfj]z ePsf ljsf; ;fe]mbf/x? lgsf;f u/]sf] /sdsf] cfsf/df eg] s]xL kl/jt{g ePsf] b]lvG5 . o'/f]k]nL ;+3 t];|f] :yfgdf pSn]sf] 5 eg] ;+o'Qm /fi6« d'n's ;d"x rf}yf] :yfgdf k'u]sf] 5 . cf=j= @)&$÷&% df ljZj a}+s ;d"xsf] of]ubfg s'n lgsf;fsf] sl/a ## k|ltzt /x]sf] 5 .

Page 23: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

9

cWofo 2

Tfflnsf @M lgsf;fsf] cfwf/df kfFr zLif{ låkIfLo ljsf; ;fe]mbf/x?, cf=j= @)&$÷&%

låkIfLo ljsf; ;fe]mbf/x?lgsf;f

-cd]l/sL 8n/ !) nfvdf_ lgsf;f k|ltzt

;+o'Qm clw/fHo 123.8 7.6

cd]l/sL cGt/f{li6«o ;xof]u lgof]u 117.8 7.3

hfkfg 106.2 6.5

rLg 58.7 3.6

ef/t 56.8 3.5

cf=j= @)&$÷&% df kfFr zLif{ lgsf;fstf{ låkIfLo ljsf; ;fe]mbf/x?df ;+o'Qm clw/fHo -cd]l/sL 8n/ !@ s/f]8 #* nfv_, cd]l/sL cGt/f{li6«o ;xof]u lgof]u -cd]l/sL 8n/ !! s/f]8 &* nfv_, hfkfg -cd]l/sL 8n/ !) s/f]8 ^@ nfv_, rLg -cd]l/sL 8n/ % s/f]8 *& nfv_, / ef/t -cd]l/sL 8n/ % s/f]8 ^* nfv_ /x]sf 5g\ . ;fy}, logLx?n] s'n lgsf;fsf] @( k|ltzt lgsf;f u/]sf lyP, h'g cf=j= @)&#÷&$ sf] #@ k|ltzt eGbf s]xL sd xf] . cf=j= @)&#÷&$ sf] t'ngfdf hfkfg afx]s cGosf] qmddf ;fdfGo kl/jt{g ePsf] 5 . ;+o'Qm clw/fHo zLiff{:yfgdf, To;kl5 cd]l/sL cGt/f{li6«o ;xof]u lgof]u, / rf}yf] :yfgdf rLg /x]sf] 5 . cf=j= @)&$÷&% df cflwsfl/s ljsf; ;xfotf lgsf;f cfsf/sf] cfwf/df ljsf; ;fe]mbf/x?n] P=Pd=lk=df k|ljli6 u/] cg';f/sf] k"0f{ lrq /]vflrq @ sf] ;fy} cg';"rL !, @ / # df klg b]vfOPsf 5g\ .

/]vflrq @ df b]vfOP cg';f/ cf=j= @)&$÷&% df ljZj a}+s ;d"x / Pl;ofnL ljsf; a}+sn] ;aeGbf a9L lgsf;f u/]sf lyP -qmdzM #@=( k|ltzt / !* k|ltzt_ eg] o;kl5 ;+o'Qm clw/fHo -&=^ k|ltzt_, cd]l/sL cGt/f{li6«o ;xof]u lgof]u -&=# k|ltzt_, o'/f]k]nL ;+3 -&=@ k|ltzt_, hfkfg -^=% k|ltzt_, ;+o'Qm /fi6« d'n's ;d"x -$ k|ltzt_, rLg -#=^ k|ltzt_, ef/t -#=% k|ltzt_ / hd{gL -!=* k|ltzt_ /x]sf 5g\ . cl3Nnf] cfly{s jif{sf] t'ngfdf ljZj a}+s ;d"xsf] lgsf;f pNn]Vo -sl/a !^ k|ltzt_ j[l4 ePsf] 5 . To;}u/L, cf=j= @)&$÷&% df o'/f]k]nL ;+3 / hfkfgsf] lgsf;f sl/a !$ k|ltztn] a9]sf] 5 . cf=j= @)&#÷&$ sf] t'ngfdf cf=j= @)&$÷&% df ;+o'Qm /fi6« ;+3Lo d'n's ;d"xsf] lgsf;f 36]sf] b]lvG5 .

Page 24: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

10

ljsf; ;xfotf k|ltj]bg

/]vflrq @M ljsf; ;fe]mbf/x?af6 ljsf; ;xfotf lgsf;f, cf=j= @)&$÷&%

bz zLif{ lgsf;fstf{ ljsf; ;fe]mbf/x?n] ljut * jif{df u/]sf ljsf; ;xfotf lgsf;fsf] k|j[lQ -/]vflrq #_ x]bf{ jif{}lkR5] 36a9 ePsf] b]lvG5 . /]vflrq # df cf=j= @)&#÷&$ sf] t'ngfdf cf=j= @)&$÷&% df clwsfFz bz 7"nf ljsf; ;fe]mbf/x?sf] lgsf;f a9]sf] b]lvG5 . To;}u/L, cf=j= @)&#÷&$ sf] t'ngfdf cf=j= @)&$÷&% df ;+o'Qm /fi6« ;+3Lo d'n's ;d"xsf] lgsf;f pNn]vgLo ?kdf 36]sf] b]lvG5 eg] ;+o'Qm clw/fHo, cd]l/sL cGt/f{li6«o ;xof]u lgof]u / ef/tsf] s]xL dfqfdf 36]sf] b]lvG5 . g]kfnsf] j}b]lzs ;xfotf k|jfxsf] zGbe{nfO{ cGo ;fs{ d'n'sx? / clt sd ljsl;t d'n'sx? hf]8]/ 6]S:6 jS; ! df rrf{ u/]sf] 5 .

Page 25: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

11

cWofo 2

/]vflrq #M bz zLif{ ljsf; ;fe]mbf/x?sf lgsf;f k|j[lQx? -cf=j= @)^&÷^* b]lv cf=j= @)&$÷&%_

6]S:6 aS; !M ljsf; ;xfotf – g]kfnsf] t'ngf s:tf] 5 <

/fli6«o of]hgf cfof]un] ;g\ @)!& df k|sfzg u/]sf] …g]kfnM lbuf] ljsf; nIox? – jt{dfg cj:yf / efjL dfu{lrq @)!^–@)#)Ú gfds k|ltj]bgn] lbuf] ljsf; nIosf] ljQLo cfjZostf kl/k"lt{ ug{ ;g\ @)#) ;Dd ;/sf/L ljsf; ;xfotfsf] df}h"bf :t/nfO{ bf]Aa/ ug'{kg{] cfjZostf /x]sf] pNn]v u/]sf] 5 . ljsf; ;xfotf ;Lldt x'G5 . o;f] ePsf]n] ;xfotf k|fks b]zx?n] of] /sd cfkm"lt/ cfslif{t ug{ k|lt:kwf{ ub{5g\ . bftf /fi6«x?n] ;xfotf afF8kmfF6 ubf{ /fli6«o gLltx? / k|lta4tfx?, tL b]zx?;+usf] P]ltxfl;s ;DaGw, / e"–/fhg}lts :jfy{x? nufotsf cfwf/df lg0f{o ub{5g\ . ljsf; ;xfotf kl/rfngnfO{ pNn]vgLo ?kdf a9fpFg] ;/sf/sf] rfxgfsf] ;Gbe{df cfˆgf lgs6td l5d]sLx?, cGo ;fs{ d'n'sx? / Pl;ofsf cGo clt sd ljsl;t d'n'sx?sf] t'ngfdf g]kfn n] s] slt k|of; u/]sf] 5 eGg] s'/f ljrf/0fLo x'G5 . o;sf] cy{ g]kfnn] oL b]zx?;+u k|ToIf k|lt:kwf{ ug'{ k5{ eGg] xf]Og . bftf / k|fkssf] ;DaGw cfkm}df hl6n k|s[ltsf] x'G5 . tyflk a? s]xL tYof+sx?n] eg] g]kfnsf] k|of; j9fpg' kg]{ b]vfPsf 5g\ .

cd]l/

sL 8n

/ !)

nfv

df

2067/68 2069/70 2071/72 2073/74 2074/75

cfly{s jif{

600

500

400

300

200

100

0

ljZj a}+s ;d"x

Pl;ofnL ljsf; a}+s

;+o'Qm clw/fHo

o'=P;=P=cfO=l8=

o'/f]k]nL ;+3

hfkfg

;+o'Qm/fi6« d'n's ;d"x

rLg

ef/t

hd{gL

Page 26: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

12

ljsf; ;xfotf k|ltj]bg

lrq …sÚ / …vÚ n] Pl;ofsf clt sd ljsl;t d'n'sx? / ;fs{ d'n'sx?df k|ltJolQm ljsf; ;xfotf -cf]=l8=P=_ sf] cj:yf b]vfPsf 5g\ . g]kfnn] k|ltJolQm cd]l/sL 8n/ #& dfq k|fKt u/]sf] b]lvG5 . Pl;ofsf clt sd ljsl;t d'n'sx?dWo] a+unfb]z / DofGdf/n] sd k|fKt u/]sf] b]lvG5 eg] ;fs{ ;d"xdf $ j6f d'n'sx?n] sd kfPsf 5g\ . tLdWo] ef/t / >Ln+sfsf] ljsf;sf] :t/ leGg /x]sf]n] t'ngfof]Uo 5}gg\ . lrq …uÚ n] k|ltJolQm cf]=l8=P=nfO{ s'n /fli6«o cfo -lh=Pg=cfO{=_ sf] k|ltztsf] ?kdf k|:t't u/]sf] 5 . g]kfnsf] k|ltJolQm lh=Pg=cfO= cd]l/sL 8n/ &#) dfq 5, h'g cf]=l8=P=df k|ltJolQm lh=Pg=cfO= sf] %=! k|ltzt /sd ;dfj]z ePsf] b]lvG5 . g]kfn glhs /x]sf cGo ljsf;zLn d'n'sx? h:t} nfcf];, sDaf]l8of, kfls:tfg, a+unfb]z, DofGdf/, / e'6fgn] g]kfneGbf a9L jf 36L k|ltJolQm cf]=l8=P= kfPtf klg ltgLx?sf] cf]=l8=P=df k|ltJolQm lh=Pg=cfO=sf] c+z g]kfnsf] eGbf sd b]lvG5 .

k"=l6df]/

g]kfn

DofGdf/

nfcf];

sDaf]l8of

e'6fg

a+unfb]z

ckmuflg:tfg

lrq sM Pl;ofnL clt sd ljsl;t d'n'sx?, k|ltJolQm cf]=l8=P= -cd]l/sL 8n/, ;g\ @)!^_

117

15

6546

5929 37

179

;|f]tM ljZj a}+s, ljZj ljsf; kl/;"rsx?

k|ltJolQm cf]=l8=P= -cd]l/sL 8n/df, @)!^_

k|ltJolQm lh=Pg=cfO= -cd]l/sL 8n/df, @)!^_

;|f]tM ljZj a}+s, ljZj ljsf; kl/;"rsx?

lrq uM k|ltJolQm lh=Pg=cfO= k|ltztdf k|ltJolQm cf]=l8=P=

lrq vM ;fs{ d'n'sx?, k|ltJolQm cf]=l8=P= -cd]l/sL 8n/, ;g\ @)!^_

ckmuflg:tfg

a+unfb]z

e'6fg

g]kfn

ef/t

dflNbE;

kfls:tfg

>Ln+sf

117

15

65

2

37

63

15 17

Page 27: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

13

cWofo 2

cy{ dGqfnoaf6 ;g\ @)!& df k|sflzt …g]kfnsf] nflu ljsf; ljQ d"Nofª\sgÚ k|ltj]bgdf g]kfnsf] k|ltJolQm cf]=l8=P= kl/rfngsf] ljZn]if0f ul/Psf] 5 . of] d"Nofª\sgn] g]kfnnfO{ ljZjsf ;a} clt sd ljsl;t d'n'sx?sf] cf};t;+u t'ngf u/]sf] 5 / g]kfnn] cGo clt sd ljsl;t d'n'sx? eGbf %) k|ltzt sd cf]=l8=P= kl/rfng ul//x]sf] kfOPsf] 5 . of] cWoogn] :jf:Yo, lzIff, / hnjfo' kl/jt{g h:tf If]qx?df nufgL ul//x]sf Unf]jn km08x?df sd–kx'Fr /x]sf] b]vfPsf] 5 .

;xfotf Joj:yfkg ;"rgf k|0ffnL -P=Pd=lk=_ df k|ljli6 ul/g] cfof]hgfx?nfO{ If]qut ?kdf juL{s/0f u/LPsf] x'G5 .$ o;n] g]kfnsf] j}b]lzs ;xfotfsf] If]qut ljt/0fsf] cj:yfsf] ljZn]if0f ug{ ;xof]u k'¥ofPsf] 5 . l;4fGttM ;xfotf k|efjsfl/tfdf ;'wf/ x'gsf] nflu ;xfotf If]qut /0fgLltx?;+u cfj4 x'g'k5{ . j}b]lzs ;xfotfsf] If]qut tYof+sn] Pp6} If]qdf sfd ug]{ ljsf; ;fe]mbf/x?aLr ;fdGh:otf sfod ug{ ;fy} ;/sf/sf] g]t[Tjdf ljsf; ;fe]mbf/x?nfO{ s'g} If]qdf ;femf ;+oGq k|of]u u/L sfd ug{ k|f]T;flxt u5{ . o;n] cfof]hgfdf cfwfl/t ;xfotfnfO{ sfo{qmddf cfwfl/t jf If]qut ;xfotfdf qmdzM ?kfGt/0f ug]{ cj;/x? klg lbg ;S5 . cy{ dGqfno P=Pd=lk=nfO{ ;/sf/sf cGo ;fj{hlgs ljQLo ;"rgf k|0ffnLx?df cfa4 ug]{ k|lqmofdf 5 . o;f] ePdf j}b]lzs ;xfotf lgsf;f -ah]6–leq÷9's'6L–leq_ nfO{ dGqfno /÷jf If]qut :t/sf vr{;+u k|ToIf ?kdf cfa4 ug{ ;lsg]5 . o;n] ;xfotfsf] sfof{Gjog ;dodf eP÷gePsf] d"Nof+sg ug{ / cfjZostf cg';f/ ;'wf/sf sbdx? rfNg ;xof]u ub{5 .

cf=j= @)&#÷&$ sf] t'ngfdf cf=j= @)&$÷&% df ljsf; ;xfotf -cf]=l8=P=_ sf] If]qut ljt/0fdf pNn]vgLo kl/jt{g ePsf 5g\ . cf=j= @)&$÷&% df cfly{s ;'wf/ If]qn] ;aeGbf a9L lgsf;f k|fKt u/]sf] 5 eg] To;kl5 lzIff, zx/L ljsf;, :jf:Yo / :yfgLo ljsf; If]q /x]sf 5g\ . cfly{s ;'wf/ If]qn] cd]l/sL 8n/ @! s/f]8 & nfv -!# k|ltzt_, lzIffn] cd]l/sL 8n/ @) s/f]8 @@ nfv -!@=% k|ltzt_, zx/L ljsf;n] cd]l/sL 8n/ !$ s/f]8 *& nfv -(=@ k|ltzt_, :jf:Yon] cd]l/sL 8n/ !$ s/f]8 %@ nfv -( k|ltzt_, :yfgLo ljsf;n] cd]l/sL 8n/ !# s/f]8 %* nfv -*=$ k|ltzt_, pmhf{n] cd]l/sL 8n/ !! s/f]8 ^& nfv -&=@ k|ltzt_, cfjf;n] cd]l/sL 8n/ * s/f]8 () nfv -%=% k|ltzt_, ;8s oftfoftn] cd]l/sL 8n/ & s/f]8 *# nfv -$=* k|ltzt_, s[lifn] cd]l/sL 8n/ & s/f]8 &) nfv -$=& k|ltzt_, vfg]kfgLn] cd]l/sL 8n/ ^ s/f]8 *$ nfv %) xhf/ -$=@ k|ltzt_, zflGt tyf k'glg{df{0fn] cd]l/sL 8n/ % s/f]8 $ nfv -#=! k|ltzt_, / e"sDk kl5sf] k'glg{df{0fn] cd]l/sL 8n/ $ s/f]8 () nfv -# k|ltzt_ k|fKt u/]sf 5g\ .

$ lj:t[t ljj/0f cg ';"rL $ df .

Page 28: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

14

ljsf; ;xfotf k|ltj]bg

tflnsf #M lgsf;fsf] cfwf/df kfFr zLif{ ljsf; ;xfotf k|fKt ug{] If]qx?, cf=j= @)&$÷&%

k|fylds If]qoyfy{ lgsf;f -cd]l/sL 8n/ !)

nfvdf_ lgsf;fsf] k|ltzt

cfly{s ;'wf/ 210.7 13

lzIff 202.2 12.5

zx/L ljsf; 148.7 9.2

:jf:Yo 145.2 9.0

:yfgLo ljsf; 135.8 8.4

Tfflnsf # sf kfFr If]qx?n] cf=j= @)&$÷&% sf] s'n cf]=l8=P= lgsf;fsf] sl/a %@=! k|ltzt lx:;f cf]u6]sf 5g\ . oL kfFr If]qx?sf] lj:t[t ljj/0fsf ;DaGwdf cWofo $ df rrf{ ul/Psf] 5 . ;fdfGotM cfly{s ;'wf/ If]q ^ u'0ffn] a9]sf] 5 . o;n] cf=j= @)&#÷&$ df cf]=l8=P= k|fkssf] zLif{ :yfgdf /x]sf] lzIff If]qnfO{ k|lt:yfkg u/]sf] 5 . ljZj a}+ssf] ljQLo / ;fj{hlgs ljQ Joj:yfkg If]qsf ljsf; gLlt C0f k|jfxdf ePsf] a9f]Q/Ln] of] j[l4 ePsf] xf] . cl3Nnf] jif{sf] t'ngfdf cf=j= @)&$÷&% df lzIff If]qsf] cf]=l8=P= lgsf;f %( k|ltztn] j[l4 ePsf] 5 . lgsf;fsf] cfwf/df cf=j= @)&$÷&% df zx/L ljsf; If]q cd]l/sL 8n/ !$ s/f]8 *& nfv ;lxt t];|f] :yfgdf 5 / o;nfO{ :jf:Yo / :yfgLo ljsf; If]qx?n] k5\ofPsf 5g\ . cf=j= @)&$÷&% df :jf:Yo If]qdf sl/a ^@ k|ltztn] a9]/ cd]l/sL 8n/ !$ s/f]8 %@ nfv k'u]sf] 5 eg] :yfgLo If]qdf cf=j= @)&#÷&$ sf] t'ngfdf cf=j= @)&$÷&% df sl/a !) k|ltzt j[l4 ePsf] 5 .

cf=j= @)&$÷&% sf] If]qut cf]=l8=P= lgsf;fnfO{ /]vflrq $ df b]vfOPsf] 5 . yk ljj/0fx? cg';"rL $ df klg kfpFg ;lsG5 .

Page 29: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

15

cWofo 2

/]vflrq $M cf=j= @)&#÷&$ / cf=j= @)&$÷&% df ljsf; ;xotf lgsf;fsf] If]qut ljt/0f

cf=j= @)&$÷&% df ePsf] s'n cf]=l8=P= lgsf;fdf C0fsf] of]ubfg cd]l/sL 8n/ *! s/f]8 (! Nffv -%)=% k|ltzt_, cg'bfg cd]l/sL 8n/ %& s/f]8 # Nffv -#%=! k|ltzt_ / k|fljlws ;xfotf cd]l/sL 8n/ @# s/f]8 ## Nffv -!$=$ k|ltzt_ /x]sf lyP . cf=j= @)&#÷&$ sf] t'ngfdf cf=j= @)&$÷&% df C0f lgsf;fdf pNn]vgLo j[l4 ePsf] 5 eg] cg'bfg lgsf;f w]/} xb;Dd l:y/ / k|fljlws ;xfotf yf]/} 36]sf] 5 .%

500

59

84

62

10

62

- 21

- 6

30

-38

-30

8

110

-14

-43

1,048

-29

145

-37

152

-51

31

-24

- 71

k|ltzt kl/jt{g -@)!& af6 @)!*_

oyfy{ lgsf;f -cf=j=@)&#÷&$_ oyfy{ lgsf;f -cf=j=@)&$÷&%_

cd]l/sL 8n/ !) nfvdf

% lj:t[t ljj/0f cg ';"rL @ df .

Page 30: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

16

ljsf; ;xfotf k|ltj]bg

cf=j= @)&$÷&% df ;aeGbf w]/} cg'bfg k|bfg ug]{ bftfx?df o'/f]k]nL ;+3 -cd]l/sL 8n/ !! s/f]8 #@ nfv_, ljZj a}+s ;d"x -cd]l/sL 8n/ ( s/f]8 $& nfv_, ;+o'Qm clw/fHo -cd]l/sL 8n/ % s/f]8 (@ nfv_, cd]l/sL cGt/f{li6«o ;xof]u lgof]u -cd]l/sL 8n/ $ s/f]8 $$ nfv_, ef/t -cd]l/sL 8n/ # s/f]8 (^ nfv_, rLg -cd]l/sL 8n/ # s/f]8 ̂ $ nfv_, ;+o'Qm /fi6« d'n's ;d"x -cd]l/sL 8n/ # s/f]8 @! nfv_, Pl;ofnL ljsf; a}+s -cd]l/sL 8n/ @ s/f]8 (& nfv_, hfkfg -cd]l/sL 8n/ @ s/f]8 !$ nfv_, l:j6\h/NofG8 -cd]l/sL 8n/ @ s/f]8 @) nfv_ / gj]{ -cd]l/sL 8n/ @ s/f]8 !) nfv_ /x]sf 5g\ . ;aeGbf w]/} C0f lgsf;f ug]{x?df ljZj a}+s ;d"x -cd]l/sL 8n/ $# s/f]8 *^ nfv_, Pl;ofnL ljsf; a}+s -cd]l/sL 8n/ @% s/f]8 *@ nfv_, hfkfg -cd]l/sL 8n/ & s/f]8 ^@ nfv_, rLg -cd]l/sL 8n/ ! s/f]8 *% nfv_ / ef/t -cd]l/sL 8n/ ! s/f]8 %) nfv_ /x]sf 5g\ . cd]l/sL cGt/f{li6«o ;xof]u lgof]un] ;aeGbf a9L -cd]l/sL 8n/ & s/f]8 ## nfv $) xhf/_ k|fljlws ;xfotf lgsf;f u/]sf] lyof] eg] To;kl5 ;+o'Qm clw/fHo -cd]l/sL 8n/ ̂ s/f]8 $& nfv_, ;+o'Qm /fi6« ;+3Lo d'n's ;d"x -cd]l/sL 8n/ ^ s/f]8 $& nfv_, hd{gL -cd]l/sL 8n/ ! s/f]8 (@ nfv_, hfkfg -cd]l/sL 8n/ *^ nfv_ / c:6]«lnof -cd]l/sL 8n/ &) nfv_ /x]sf 5g\ .

tflnsf $M ;xfotfsf lsl;dsf] cfwf/df kfFr zLif{ ljsf; ;fe]mbf/x? -cd]l/sL 8n/df_

ljsf; ;fe]mbf/

cg'bfgljsf; ;fe]mbf/

C0fljsf; ;fe]mbf/

k|fljlws ;xfotf

o'/f]k]nL ;+3 113,239,736 ljZj a}+s ;d"x 438,637,942 o'=P;=P=cfO=l8= 73,383,291

ljZj a}+s ;d"x 94,708,131

Pl;ofnL ljsf; a}+s

258,178,939 ;+o'Qm clw/fHo 64,710,507

;+o'Qm clw/fHo 59,159,773 hfkfg 76,196,494 ;+o'Qm /fi6« ;+3Lo d'n's ;d"x

33,519,818

o'=P;=P=cfO=l8= 44,448,439 rLg

18,528,896 hd{gL 19,202,286

ef/t 39,582,615 ef/t 14,979,660 hfkfg 8,644,720

k|lt k|fljlws ;xfotf cfof]hgfsf] cf};t lgsf;f cd]l/sL 8n/ !$ nfv /x]sf] lyof] . cg'bfgdf ;+rflnt cfof]hgfx? / sfo{qmdx? -k|fljlws ;xfotf afx]s_ n] k|lt cfof]hgf cd]l/sL 8n/ @$ nfv cf};t lgsf;f kfPsf lyP eg] C0ftk{m k|lt cfof]hgf cd]l/sL 8n/ ! s/f]8 #^ nfv cf};t lgsf;f /x]sf] lyof] . k|fljlws ;xfotf / cg'bfg ;xfotfaf6 ;+rflnt cfof]hgfx?sf] k|lt cfof]hgf cf};t jflif{s cf]=l8=P= lgsf;fdf kl/jt{g b]lvGg t/ k|lt C0f cfof]hgfsf] cf};t lgsf;f eg] cf=j= @)&#÷&$ sf] cd]l/sL 8n/ (^ nfvaf6 a9]/ cf=j= @)&$÷&% df cd]l/sL 8n/ ! s/f]8 (^ nfv k'u]sf] b]lvG5 .

Page 31: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

17

cWofo 2

/]vflrq %M ljsf; ;xfotf lgsf;fsf lsl;dx?, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&%

/]vflrq % n] ljut * jif{sf] ljsf; ;xfotfsf] ;+/rgf b]vfpF5 . ljz]if u/]/ ljut b'O{ cfly{s jif{x?df ;dfg'kflts ?kdf kl/jt{g ePsf] b]lvG5 . cf=j= @)&@÷&# / cf=j= @)&#÷&$ df C0f lgsf;fx? a9\g yfn]sf] b]lvG5, h'g em08} cg'bfg lgsf;fsf] xf/fxf/L lyof] . cf=j= @)&$÷&% df C0f lgsf;f pNn]Vo ?kdf g} a9]sf] 5 . ljZj a}+s / Pl;ofnL ljsf; a}+s h:tf 7"nf ljsf; ;fe]mbf/x?n] g]kfnnfO{ lbO cfPsf] cg'bfg ;xfotf 36fPsf] sf/0fjf6 C0f ;xfotf a9]sf] xf] . o;sf ljleGg sf/0fx? x'g ;S5g\ . x'gt C0f ;xfotf a9\bf o;n] k|kssf] C0f kl/rfng Ifotfdf j[l4 eO{ ljsf; tk{m cufl8 j9]sf] ;+s]t ub{5 . tyflk, g]kfnsf] zGbe{df o:tf lgZsif{ lgsfNg ltg jif{sf] 5f]6f] cjlwsf] d"Nofª\sg kof{Kt x'Fb}g . 6]S:6 aS; @ n] ;fj{hlgs / ;x'lnot k"0f{ C0fsf] ljifodf rrf{ u/]sf] 5 .

262 255

199159

618 631

cg'bfg C0f k|fljlws ;xfotf

cd]l/sL 8n/ !) nfvdf

118

200

583

186162

688

248185

588

375

166

533 549

263

582

819

233

570

2067/68 2068/69 2069/70 2070/71 2071/72 2072/73 2073/74 2074/75

cfly{s jif{

*Pp6f cfof]hgfdf w]/} lsl;dsf ;xof]u ;dfj]z x 'g ;S5g\ .

Page 32: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

18

ljsf; ;xfotf k|ltj]bg

6]S:6 aS; @M ;/sf/L C0f / ljsf; ;xfotf

ckmuflg:tfgnfO{ ckjfb dfg]/ x]bf{ ;fs{ If]qdf g]kfnsf] s'n ufx{:Yo pTkfbg -lh=l8=lk=_ df C0fsf] c+z ;a}eGbf sd /x]sf] 5 . ;g\ @)!^ -lrq s_ df ;/sf/L C0f lh=l8=lk=sf] @&=( k|ltzt lyof] . To;a]nf blIf0f Pl;ofnL d'n'sx?sf] :t/ %) k|ltzt eGbf a9L lyof] . g]kfnsf] ;g\ @))^ sf] ;/sf/L C0fsf] cg'kft -sl/a %) k|ltzt -lrq v__ lg/Gt/ ?kdf 36]sf] 5 . ljQLo cg'zf;g dfk{mt ;dli6ut cy{tGqdf :yfloTj sfod ug{] ;/sf/L k|of;x?sf] k|ltkmn :j?k C0fsf] cg'kft 36]sf] dfGg ;lsG5 .

lrq u n] ljut * jif{x?sf] s'n cf]=l8=P=df C0fsf] lx:;f ;dfj]z ePsf] P=Pd=lk= tYof+s k|:t't u/]sf] 5 . o;n] cf=j= @)^&÷^* / cf=j= @)&!÷&@ sf] aLrdf C0fx?sf] cg'kft w]/} xb;Dd p:t} -!& k|ltztb]lv @# k|ltzt;Dd_ /x]sf]df ljut tLg cfly{s jif{x?df a9\bf] k|j[lQ /x]sf] b]lvG5 . cf=j= @)&$÷&% df s'n cf]=l8=P=df C0fsf] efu %! k|ltzt /x]sf] 5 .

lrq vM g]kfndf ;/sf/L C0f -lh=l8=lk=sf] k|ltztdf_

4944

3428 28

3320

06

2007

2008

2009

2010

2011

2012

2013

2014

2015

2016

43 40

32 3225

lrq sM blIf0f Pl;ofnL d'n'sx?df ;/sf/L C0f -lh=l8=lk= @)!^ sf] k|ltztdf_

6

31

6960

28

6979

103

ckmuflg:tfg

a+unfb]z

e'6fg

g]kfn

ef/tdflNbE;

kfls:tfg

>Ln+sf

;|f]tM g]kfn /fi6« a}+s, ljZj a}+s -;g\ @)!^ sf] nflu_;|f]tM ljZj a}+s

lrq uM g]kfndf cf]=l8=P= lgsf;f

1000

800

600

400

200

0

cd]l/

sL 8n

/ !)

nfv

df

2067/68 2069/70 2071/72 2073/74 2074/75

cfly{s jif{

cg'bfg / k|fljlws ;xfotf

C0f

;|f]tx?M g]kfn ;/sf/, cy{ dGqfno, @)!& . …g]kfnsf] nflu ljsf; ljQ d"Nof+sgÚ . ljZj a}+s, @)!* . …a]/f]huf/ j[l4Ú . blIf0f Pl;of cfly{s kmf]s; -clk|n_ .

Page 33: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

19

cWofo 2

ljt/0f

ljsf; ;xfotf ljlgof]hg / lgsf;fsf] ef}uf]lns ljt/0f ;DaGwL tYof+sn] ;xfotfsf] kxF'r, pkof]u / k|efjsfl/tf ;DaGwL ;"rgf lbg] x'Fbf ;f] ;DaGwL laifodf ;xL lg0f{o lng ;3fp k'¥ofpFb5 . ef}uf]lns ljt/0f ;DaGwL tYof+s ;/sf/ / ljsf; ;fe]mbf/nfO{ ljleGg k|b]zdf ;Gt'lnt ljsf;sf nflu >f]t Joj:yfkg tyf ;dGjosf] nflu dxTjk"0f{ x'G5 .

;xfotf Joj:yfkg ;"rgf k|0ffnL -P=Pd=lk=_ n] cfof]hgfx?nfO{ /fli6«o / lhNnf :t/df juL{s/0f u/]sf] 5 . s]Gb|Lo :t/df /xg] gLltut jf Ifdtf ljsf; h:tf ljifo ;Daf]wg ug{] cfof]hgfx? lglZrt lhNnfsf] nflu dfq gePsf / ax'–lhNnf If]q ePsf cfof]hgfx?nfO{ /fli6«o:t/sf cfof]hgfx? dflgG5g\ . s'g} cfof]hgfsf] :yn s'g} lglZrt lhNnf ePtf klg nfeu|fxLx? cGoq klg ePdf To:tf cfof]hgfx?nfO{ klg /fli6«o :t/sf] juL{s/0fdf g} ;dfj]z ul/G5g\ . pbfx/0fsf] nflu, hnljB't cfof]hgfx? s'g} Ps lhNnfdf cjl:yt x'G5g\ t/ To;sf nfeu|fxLx? Tof] lhNnfsf dfq x'Fb}gg\ . lj:t[t ljj/0f cg';"rL % -lhNnfut ljsf; ;xfotf lgsf;f_ / cg';"rL * sf gS;fx?df pknAw 5g\ . P=Pd=lk= sf] cfof]hgf juL{s/0f ug]{ o; dfkb08sf cfwf/df lhNnfx?df ;+rfng eO /x]sf cfof]hgfx?df, s'g} lhNnf :t/Lo / s'g} /fli6«o :t/sf x'G5g\ eGg] s'/f Wofgdf /fVg' kb{5 . csf]{ zAbdf, …/fli6«o :t/Ú sf cfof]hgfx?sf] lgsf;f / s]Gb|Lo :t/nfO{ ul/Psf] ;xof]u /sd a/fa/ gx'g klg ;S5 . To:t}, lhNnf:t/Lo cfof]hgfx?df b]vfOPsf] lgsf;f /sdn] lhNnf :t/df vr{ ePsf] k"0f{ tl:a/ lrq0f gug{ klg ;S5 .

cy{ dGqfnon]] ;g\ @)!& df k|sflzt u/]sf] …g]kfnsf] nflu ljsf; ljQ d"Nofª\sgÚ k|ltj]bgn] ;du| ljsf; ljQ kl/b[iodf ;/sf/L C0fsf] :yfgsf] jf/]df rrf{ u/]sf] 5 . o;n] Go"g ;/sf/L C0fn] ;fFjf Aofh e'QmfgLsf] hf]lvd lagf g} ;x'lnotk"0f{ C0f j9fpg ;lsg] ;'emfj lbPsf] 5 . ax'kIfLo ljsf; a}+s tyf ljQ ;+:yfx? jf6 o:tf] yk ;x'lnotk"0f{ C0f k|fKt ug{ ;lsG5 . ax'kIfLo ljsf; a}+ssf] ;x'lnotk"0f{ C0fnfO{ g]kfn ;/sf/sf] Ifdtf;+u cfa4 ul/Psf] 5 . o:tf] nufgL gLltut jftfj/0fsf] ;'wf/df lge{/ /xG5 . o;df ljsf; ljQ ;+:yfx?sf] ;xeflutf -hnljB't / cGo ;fj{hlgs ;]jfsf If]qx?_ n] gfkmf sdfpg ;Sg] ;Defjgf ePsf If]q / nufgLx? klxNofO{ ;fj{hlgs–lghL ;fem]bf/Lsf 9fFrf ;d]t ;dfj]z ul/Psf] 5 .Ú

Page 34: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

20

ljsf; ;xfotf k|ltj]bg

/]vflrq ^M /fli6«o :t/ / lhNnf :t/sf cfof]hgfx?, cf=j= @)&$÷&%

cf=j= @)&$÷&% sf] s'n cf]=l8=P= lgsf;fdWo], sl/a %& k|ltzt -cd]l/sL 8n/ (@ s/f]8 #@ nfv_ /fli6«o :t/sf cfof]hgfx? dfk{mt lgsf;f ul/Psf] lyof] / sl/a $# k|ltzt -cd]l/sL 8n/ ^( s/f]8 (^ nfv_ lhNnfx? Jff k|b]zx?sf cfof]hgfx?sf] nflu ul/Psf] lyof] . ;+3Lotfsf] ;+qmd0fsfn /x]sf] ;Gbe{df o; k|ltj]bgn] k|b]z cg';f/sf] lgsf;f k|ltlalDat ug{ …lhNnf :t/Ú sf cfof]hgfx?sf] nflu lhNnfut tYof+sx? hf]8]/ tof/ kfl/Psf] tYof+s klg ;dfj]z u/]sf] 5 . /fli6«o :t/sf cfof]hgfx? -h;n] cf]=l8=P= lgsf;fsf] em08} %& k|ltzt lx:;f cf]u6\5g\_ afx]s k|b]z cg';f/sf] cg'dflgt lgsf;f tflnsf % df b]vfOPsf] 5 . k|b]z # df e"sDk k'glg{df{0fsf nflu w]/} lgsf;f k|fKt ug]{ w]/} cfof]hgf ePsf lhNnfx? ;dfj]z ePsf]n] of] k|b]z sf] lgsf;f pRr b]lvPsf] xf] .

tflnsf %M k|b]z cg';f/ lgsf;f / dfgj ljsf; ;"rsf+s ljj/0f -/fli6«o :t/sf cfof]hgfx? afx]s_

k|b]zcf=j= @)&$÷&% sf] lgsf;f

-cd]l/sL 8n/df_hg;+Vof k|lt JolQm lgsf;f

dfgj ljsf; ;"rsf+s -Pr=l8=cfO=_

k|b]z g+= ! 58,314,720 4,534,943 12.9 0.507

k|b]z g+= @ 61,118,873 5,404,145 11.3 0.422

k|b]z g+= # 332,477,768 5,529,452 60.1 0.506

k|b]z g+= $ 60,620,403 2,413,907 25.1 0.493

k|b]z g+= % 61,319,307 4,891,025 12.5 0.423

k|b]z g+= ^ 61,305,717 1,168,515 52.5 0.39

k|b]z g+= & 64,425,617 2,552,517 25.2 0.416

1000

800

600

400

200

0/fli6«o :t/ lhNnf :t/

cd]l/

sL 8n

/ !)

nfv

df

Page 35: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

21

3

/]vflrq & n] ;xfotf kl/rfng 9fFrf cg';f/sf] ljsf; ;xfotf -cf]=l8=P=_ lgsf;f b]vfpF5 . cf=j= @)&$÷&% df cd]l/sL 8n/ ^( s/f]8 *& nfv -$#=! k|ltzt_ cfof]hgf ;xfotf 9fFrf dfk{mt, cd]l/sL 8n/ #@ s/f]8 #! nfv -!(=( k|ltzt_ dfgjLo ;xfotf 9fFrf dfk{mt, cd]l/sL 8n/ @^ s/f]8 ($ nfv -!^=^ k|ltzt_ ah]6 ;xfotf 9fFrf dfk{mt, cd]l/sL 8n/ @^ s/f]8 $# nfv -!^=# k|ltzt_ sfo{qmd ;xfotf 9fFrf dfk{mt, cd]l/sL 8n/ # s/f]8 !! nfv -!=( k|ltzt_ If]qut ;xfotf 9fFrf dfk{mt / cd]l/sL 8n/ # s/f]8 ^! nfv -@=@ k|ltzt_ cGo 9fFrfx? Dffk{mt k|bfg ePsf lyP . cl3Nnf jif{x?df e}+m cfof]hgf ;xfotf 9fFrfsf] ?kdf em08} j}b]lzs ;xfotfsf] cfwf /flz Psn kl/of]hgfx? dfk{mt k|bfg ePsf] lyof] . of] /sd cf=j= @)^&÷^* b]lv k|To]s jif{ s'n lgsf;fsf] sd;]sd %) k|ltzt, jf ;f]sf] glhs x'g] u/]sf] 5 .

/]vflrq &M cf=j= @)&$÷&% df ;xfotf 9fFrf cg';f/ ljsf; ;xfotf lgsf;f

cfof]hgf ;xfotf $#Ü c=8n/

^( s/f]8 *& nfv

dfgjLo ;xfotf @)Ü c=8n/ #@=#! s/f]8

ah]6 ;xfotf !&Ü c=8n/ @^=($ s/f]8

sfo{qmd ;xfotf !^Ü c=8n/ @^=$# s/f]8

If]qut ;xfotf @Ü c=8n/ #=!! s/f]8

cGo 9fFrfx? @Ü c=8n/ #=^! s/f]8

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22

ljsf; ;xfotf k|ltj]bg

cfof]hgf ;xfotfsf] ?kdf ul/g] lgsf;fsf] 36\bf] k|j[lQ /x]sf] 5 . cf=j= @)&@÷&# sf] %# k|ltztaf6 cf=j= @)&#÷&$ df $* k|ltzt / cf=j= @)&$÷&% df $#=! k|ltzt ePsf] 5 . ah]6 ;xfotfsf] lgsf;f cf=j= @)&#÷&$ sf] !!=! k|ltztaf6 a9]/ cf=j= @)&$÷&% df !^=^ k|ltzt k'u]sf] 5 . cf=j= @)&$÷&% df ah]6 ;xfotf pNn]vgLo ?kdf a9\g'sf] sf/0fdf cGt/f{li6«o ljsf; ;+:yf -ljZj a}+s_ sf] g]kfnsf] nflu klxnf] ljQLo tyf ;fj{hlgs ljQ Jo:yfkgsf If]qdf ;+:yfut ;'wf/sf zt{ k"/f ePkl5 lbOg] ljsf; gLlt C0f -cd]l/sL 8n/ !( s/f]8 $( nfv_ jfkt ePsf] lgsf;f /sdnfO{ dfGg ;lsG5 . cf=j= @)&$÷&% df dfgjLo ;xfotf, e"sDk k'glg{df{0fsf] ;xfotf ;d]t, sf] lgsf;f cf=j= @)&#÷&$ sf] @$=$ k|ltztaf6 36]/ cf=j= @)&$÷&% df !(=( k|ltzt k'u]sf] 5 .

/]vflrq * sf] tYof+ssf k|j[lQx?n] ljut * jif{sf] cjlwdf g]kfndf s;/L ;xfotf k|bfg x'Fb} cfPsf] /x]5 eGg] s'/f b]vfpF5g\ . cf=j= @)^(÷&) ;Dd ;aeGbf a9L k|fyldstfdf /flvPsf] ah]6 ;xfotf 9fFrf dfk{mt ;xfotf k|bfg ul/Psf] lyPg . cf=j= @)&$÷&% df eg] jh]6 ;xfotf em08} cd]l/sL 8n/ @& s/f]8 k'u]sf] 5 . of] /sd, cfsf/sf] cfwf/df, clxn];Dd s} pRr xf] . cf=j= @)&$÷&% df cfof]hgf ;xfotfdf clxn];Dd s} pRr -cd]l/sL 8n/ &) s/f]8_ j[l4 ePsf] 5 .

/]vflrq *M ;xfotf 9fFrf cg';f/ ljsf; ;xfotf lgsf;f, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&%

0 100 200 300 400 500 600 700

If]qut ;xfotf

cGo 9fFrfx?

sfo{qmd ;xfotf

ah]6 ;xfotf

dfgjLo ;xfotf

cfof]hgf ;xfotf

cd]l/sL 8n/ !) nfvdf

2074/75

2073/74

2072/73

2071/72

2070/71

2069/70

2068/69

2067/68

cfly{s jif{

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23

cWofo 3

k]l/; 3f]if0ffkqkl5 j}b]lzs ;xfotfnfO{ /fli6«o k|0ffnL dfk{mt kl/rfng ug{ k|fks /fi6«n] u/]sf] k|of; ;kmn x'g ;s]sf] 5}g . ljsf; ;fe]mbf/x? s'g xb;Dd /fli6«o ah]6 / /fli6«o k|0ffnLdf cfj4 eP/ ;xfotf ug{ tof/ 5g\ eGg] s'/f d"Nofª\sg ug]{ of] Pp6f kl/;"rs klg xf] . cf=j= @)&$÷&% df j}b]lzs ;xfotf -cd]l/sL 8n/ ! ca{ @^ s/f]8 #% nfv_ sf] sl/a &* k|ltzt ah]6–leqsf cfof]hgfx? dfk{mt / @@ k|ltzt -cd]l/sL 8n/ #% s/f]8 (# nfv_ ah]6–aflx/sf cfof]hgfx? dfk{mt lgsf;f ePsf] lyof] . cf=j= @)&#÷&$ df ah]6–leq / ah]6–aflx/sf] c+z qmdzM &# k|ltzt / @& k|ltzt lyof] . o;n] cl3Nnf] cfly{s jif{sf] eGbf ah]6–leqsf] lgsf;f a9]sf] b]vfpF5 . To;}u/L, cl3Nnf] cfly{s jif{sf] t'ngfdf ah]6–leqsf] lgsf;fdf @% k|ltzt j[l4 ePsf] 5, ha ls ah]6–aflx/sf] ;xfotf lgsf;f eg] s]xL 36]sf] 5 . ah]6–leqjf6 x'g] lgsf;fdf ePsf] j[l4sf] >]o of] cjlwdf ljZj a}+s ;d"xn] u/]sf] pRr lgsf;fnfO{ lbg ;lsG5 . o;nfO{ of] jif{sf] k|:yfg ljGb' klg dfGg ;lsG5 . pbfx/0fsf] nflu, cf=j= @)^(÷&) df ah]6–leqjf6 ePsf] lgsf;f s]jn ^$ k|ltzt lyof] . olb cGo ljsf; ;fe]mbf/x?n] klg ah]6–leqaf6 x'g] lgsf;fdf j[l4 ub{} hfg] gLlt lnPdf of] c;n cEof;df ckm} j9f]Q/L cfpg] 5 .

/]vflrq (M ah]6–leq / ah]6–aflx/jf6 lgsf;f, cf=j= @)&$÷&%

cf=j= @)&$÷&% df ah]6–leq ;dfj]z ePsf cfof]hgfx? dfk{mt ul/Psf] &* k|ltzt -cd]l/sL 8n/ ! ca{ @^ s/f]8 #% nfv_ cf]=l8=P= lgsf;fdWo] ̂ ^ k|ltzt -cd]l/sL 8n/ *# s/f]8 %% nfv_ /fli6«o sf]if cyf{t 9's'6L dfkmt{ /fli6«o ;fj{hlgs ljQLo Joj:yfkg k|0ffnL k|of]u u/]/ kl/rfng ul/Psf] lyof] / #$ k|ltzt -cd]l/sL 8n/ $@ s/f]8 *) nfv_ 9's'6L–aflx/jf6

ah]6–leq &*Ü

c=8n/ !@^=#) s/f]8

ah]6–aflx/ @@Ü

c=8n/ #%=() s/f]8

9's'6L–aflx/ #$Ü c=8n/ $@=*) s/f]8

9's'6L–leq ^^Ü c=8n/ *#=%%

s/f]8

Page 38: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

24

ljsf; ;xfotf k|ltj]bg

t/ /ftf] lstfadf /fv]/ lgsf;f ul/Psf] lyof] . 9's'6L–aflx/sf lgsf;fx?df k|foM u/]/ cfof]hgf sfof{Gjogsf] qmddf ljsf; ;fe]mbf/x?n] ug]{ k|ToIf e'QmfgL kb{5g . ;/sf/sf] ah]6 -/ftf] lstfa_ n] lgsf;fnfO{ $ ju{df juL{s/0f u/]sf] 5, gub, j:t'ut, zf]wegf{ x'g] / k|ToIf e'QmfgL . o;dWo] k|ToIf e'QmfgLn] ;xfotf k|bfosn] cfof]hgf sfof{Gjogsf] cjlwdf cfkm} ug]{ e'QmfgL /sdnfO{ hgfpF5 . o:tf /sdx?sf] kl/rfng ;/sf/L sf]if -9's'6L_ jf clen]v dfk{mt gul/g] ePsf]n] 9's6L–aflx/ eg]]/ juL{s/0f ul/Psf] xf] . s'g} cfof]hgf ah]6–leq 5 / lgsf;f k|ToIf e'QmfgL ljlwjf6 ul/G5 eg] o;nfO{ ah]6–leqsf] t/ 9's'6L–aflx/jf6 e'QmfgL ePsf] elgG5 . olb ;f]xL cfof]hgfsf] lgsf;f ;/sf/L sf]if -9's'6L_ af6 ul/G5 eg] o;nfO{ ah]6–leq / 9's'6L–leqsf] e'QmfgL dflgG5 . To;}u/L, olb s'g} cfof]hgf ah]6–aflx/ 5 eg] ;a} lgsf;fx? ah]6–aflx/ / 9's'6L–aflx/af6 ul/G5g\ .

/]vflrq !)M ah]6–leq / ah]6–aflx/jf6 lgsf;f, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&%

ah]6–leqsf] lgsf;fdf cf=j= @)^&÷^* b]lv cf=j= @)&$÷&% ;Dd g} 36a9 ePsf] b]lvG5, t/ ljut b'O{ cfly{s jif{x?df eg] a9]sf] b]lvG5 .

k|ltzt

cd]l/sL 8n/ !) nfvdf

100

90

80

70

60

50

40

30

20

10

0

1400

1200

1000

800

600

400

200

0

ah]6–leq k|ltzt ah]6–aflx/ k|ltzt ah]6–leq lgsf;f

30

70

77

64

71

65

63

73

78

2336

29

35 37

2722

2067/68 2068/69 2069/70 2070/71 2071/72 2072/73 2073/74 2074/75

cfly{s jif{

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25

cWofo 3

ljZj a}+s ;d"x, Pl;ofnL ljsf; a}+s, ef/t, rLg, hfkfg, ;fs{ ljsf; sf]if, ufeL PnfOG; -lh=P=le=cfO=_, s[lif ljsf;sf] nflu cGt/f{li6«o sf]if -cfO=Pkm=P=l8=_, c/a cfly{s ljsf;sf] nflu s'j]t sf]if -s]=Pkm=P=O=l8=_ / ;fpbL ljsf; sf]ifn] ah]6–leqsf] ;+oGq dfk{mt ;xfotfsf] () k|ltzt eGbf a9L lgsf;f u/]sf 5g\ eg] c:6]«lnof, P8\;, Ifo/f]u / cf}nf]sf] lj?4 cGt/f{li6«o sf]if -lh=Pkm=P= l6=Pd=_, sf]l/of / cd]l/sL cGt/f{li6«o ;xof]u lgof]u -o'=P;=P=cfO=l8=_ n] cf=j= @)&$÷&% df cfˆgf] ;xfotfsf] sl/a () k|ltzt jf ;f]eGbf a9L ah]6–aflx/sf] ;+oGq dfk{mt lgsf;f u/]sf 5g\ .^ ev{/}sf jif{x?df cd]l/sL cGt/f{li6«o ;xof]u lgof]u, ;+o'Qm clw/fHo / ;+o'Qm /fi6« ;+3Lo d'n's ;d"xsf] ah]6–leqsf] lgsf;fsf] lx:;f a9]sf] 5 . ah]6–aflx/sf cfof]hgfx?df ljleGg ;/sf/L lgsfox?af6 sfof{Gjog ePsf k|fljlws ;xfotfx?, g]kfndf ljsf; ;fe]mbf/x?sf] ;xfotfdf cGt/f{li6«o u}/ ;/sf/L ;+:yfx? Dffk{mt sfof{Gjogdf /x]sf cfof]hgfx? / e"sDk k'glg{df{0fsf] nflu tyf cGo sfo{qmdsf nflu k|fKt x'g] j:t'ut tyf dfgjLo ;xfotf ;dfj]z x'G5g\ . ;/sf/L ah]6df ;dfj]z gePsf cfof]hgfx?sf] ljj/0f k|To]s jif{ ;+;bdf k]z ul/g] k|fljlws ;xfotf k'l:tsfdf ;dfj]z ul/G5g\ .

/]vflrq !!M 9's'6L–leq / 9's'6L–aflx/jf6 lgsf;f, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&%

^ lj:t[t ljj/0f cg ';"rL # df .

1400

1200

1000

800

600

400

200

0

9's'6L–aflx/ lgsf;f 9's'6L–leq lgsf;f

172

583606

442490

441

499657

835

199

173

243 180

355

428

222

2067/68 2068/69 2069/70 2070/71 2071/72 2072/73 2073/74 2074/75

cd]l/sL 8n/ !) nfvdf

cfly{s jif{

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26

ljsf; ;xfotf k|ltj]bg

g]kfnsf] ;du| ;fj{hlgs ljQ Joj:yfkg k|0ffnLx?sf] ;'b[9Ls/0f ug]{ ;Gbe{df ah]6–leq÷9's'6L–leqsf cf]=l8=P= lgsf;fsf k|j[lQx?nfO{ ;sf/fTds dfGg' kb{5 . ;fj{hlgs vr{ tyf ljQLo pQ/bfloTj -k]kmf_ b]zsf] ;fj{hlgs ljQ Joj:yfkg k|0ffnLx?sf] ;an / b'a{n kIfx?sf] ljZn]if0f u/L k|ltj]bg ug]{ Pp6f cf}hf/ xf] . o;n] ljleGg kl/;"rsx?nfO{ >]0fLa4 ug]{ ljlw k|of]u ub{5 . g]kfnn] ;g\ @))* / ;g\ @)!% df ;fj{hlgs vr{ tyf ljQLo pQ/bfloTj -k]kmf_ d"Nof+sg ;DkGg u/]sf] 5 . o; cg';f/ ;'wf/ ug'{kg]{ w]/} If]qx? klxrfg ePsf 5g\ . ;g\ @))* sf] c+ssf] t'ngfdf ;g\ @)!% df g]kfnn] k|fKt u/]sf] /fli6«o ah]6x? / ;du| ;fj{hlgs ljQ Joj:yfkg kl/;"rsx?df ;'wf/ b]lvPsf] 5 . tyflk, ;fj{hlgs ljQ Joj:yfkg k|0ffnLx?sf] o; ;'wf/n] cf=j= @)&$÷&% df ah]6–leq÷9's'6L–leqjf6 x'g] cf]=l8=P= lgsf;fdf ePsf] j[l4nfO{ k|ltlalDat u/]sf] 5}g . o;nfO{ /]vflrqaf6 klg lrq0f ul/Psf] 5 . pQm /]vflrqdf ah]6–leq÷9's'6L–leqsf] lgsf;fsf] c+z cf=j= @)&#÷&$ sf] ^% k|ltztaf6 cf=j= @)&$÷&% df ! k|ltzt dfq c+s a9]/ ^^ k|ltzt k'u]sf] b]lvG5 . -/]vflrq !!_ .

/fli6«o ljsf; of]hgf;+u ;xfotfsf] cfa4tf

lq–jifL{o ljsf; of]hgfn] k|fyldstfx?nfO{ ljleGg ljsf; vDafx? h:t}M ;fdflhs ljsf;, k"jf{wf/ ljsf;, ;dli6ut cy{tGq ljsf; tyf cfly{s ljsf;Ù ;'zf;g tyf dfgj clwsf/Ù zflGt, k'g:yf{kgf, tyf ;dfj]zL ljsf;Ù / cGt/–;DalGwt -qm;sl6+u_ df ;fd'lxs[t u/]sf] 5 . of]hgf;+u cfa4tfsf] ;Gbe{df cf=j= @)&$÷&% sf] lgsf;f x]bf{ k"jf{wf/ ljsf; gLltsf] nflu sl/a #%=# k|ltzt, ;fdflhs ljsf; gLltsf] nflu #!=& k|ltzt, ;dli6ut cy{tGq tyf cfly{s ljsf; gLltsf] nflu @$=& k|ltzt, zflGt, k'g:yf{kgf, tyf ;dfj]zL ljsf;sf] nflu $=^ k|ltzt, cGt/–;DalGwt -qm;sl6+u_sf] nflu @=% k|ltzt, / ;'zf;g tyf dfgj clwsf/sf] nflu !=# k|ltzt lgsf;f ePsf] b]lvG5 . cf=j= @)&#÷&$ sf] t'ngfdf cf=j= @)&$÷&% df lgsf;fsf] lx;fan] gLltut cfa4tfdf vf;} kl/j{tg b]lv+b}g .

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27

cWofo 3

6]S:6 aS; #M ljsf; ;xfotfsf] :jfldTj / cfa4tf

ljsf; ;xfotf k|ltsf] /fli6«o :jfldTj dfkg ug]{ Pp6f k|f]S;L kl/;"rssf] ?kdf ;xfotfsf] /fli6«o glthf 9fFrfx? ;+usf] cfa4tf nfO{ dflgG5 . k|efjsf/L ljsf; ;xfotfsf] nflu cGt/f{li6«o ;fe]mbf/L -lh=lk=O=l8=l;=_ n] o;nfO{ cfˆgf] cg'udg ;j]{If0fdf klg kl/;"rssf] ?kdf ;dfj]z u/]sf] 5 . ;g\ @)!^ df ;DkGg lh=lk=O=l8=l;= sf] sfof{Gjogsf] cg'udg ;j{]If0fn] g]kfnsf] ;Gbe{df lgDglnlvt tYox? b]vfPsf] 5 -cGt/f{l6«o s'n glthfx? klg lbOPsf 5g\ ._

/]vflrq !@M lq–jifL{o of]hgfsf] gLltut ;d"x cg';f/ lgsf;f, cf=j= @)&#÷&$ / cf=j= @)&$÷&%

6]S:6 aS; # n] ljsf; ;xfotfsf] :jfldTj tyf cfa4tfsf] ;DaGwdf ;g\ @)!^ df ;fdfGo ;a]{If0fjf6 b]lvPsf] g]kfnsf] tyf ;j} d'n'ssf] tYof+ssf] ljifodf rrf{ u/]sf] 5 .

0 100 200 300 400 500 600

cf=j= @)&#÷&$ sf] nflu lgsf;f cf=j= @)&$÷&% sf] nflu lgsf;f

k"jf{wf/ ljsf; gLlt

;fdflhs ljsf; gLlt

;dli6ut cy{tGq ljsf; tyf cfly{s ljsf; gLlt

zflGt, k'g:yf{kgf tyf ;dfj]zL ljsf;

;'zf;g tyf dfgj clwsf/

cGt/–;DalGwt -qm;sl6+u_

lq–jifL{o of]hgf;+u ccfa4

cd]l/sL 8n/ !) nfvdf

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28

ljsf; ;xfotf k|ltj]bg

;xfotf v08Ls/0f

w]/} cfof]hgfx? / sfo{qmdx?df ;xfotf 5l/Pdf v08Ls/0f ePsf] dflgG5 . cfly{s ;xfotf tyf ljsf; ;+u7g -cf]=O{=l;=l8=_ n] w]/} bftfx?af6 Psbd w]/} 6'qmfx?df cfpg] ;xfotfnfO{ v08Ls/0f dfg]sf] 5 . of] vlr{nf] x'G5 / k|fks /fi6«x?nfO{ o;sf] Joj:yfkg ug{ sl7g x'G5 .

o; ;Gbe{df, x/lkmg8fn OG8]S;sf], Tof] ;fwg h;n] s'g} ;xfotf sfof{Gjogsf] v08Ls/0f dfkg ug{ k|of]u ul/Psf] 5 .& o; ;fwgdf cfwfl/t ljZn]if0fn] ljsf; ;fe]mbf/x?sf] ;fy;fy If]]q÷dGqfnosf] b[li6sf]0faf6 ;xfotf v08Ls/0f ;DaGwL hfgsf/L k|bfg ub{5 .

kl/;"rs g]kfn – ;g\ @)!^ cGt/f{li6«o s'n – ;g\ @)!^

p2]Zox?df cfa4tf 84 85

glthfx?df cfa4tf 53 62

;/sf/L tYof+s k|of]u 47 52

;+o'Qm d"Nof+sgx? 56 48

;g\ @)!^ df g]kfnsf] ;Gbe{df k|Kt glthfx? cGt/f{li6«o glthfeGbf km/s b]lvb}gg\ . cGt/f{li6«o glthfx?sf] !) k|ltztleq /x]sf 5g\ . ;/sf/n] klg b]zsf] glthf 9fFrf / cfjlws of]hgfdf ;xfotfsf] cfa4tf ;DaGwdf jflif{s ?kdf tYof+s ;+sng u/]/ of] k|ltj]bg k|sfzgdf NofpF5 . kl5Nnf jif{x?df ! k|ltzteGbf sd ;xfotfx? cfjlws of]hgf;+u cfa4 lyPgg\ .

g]kfndf ;du|df ;a} ;xfotfx? cfjlws of]hgfsf] s'g} Ps vDaf;+u cfa4 x'G5g\, / *) k|ltzt eGbf a9L …p2]ZoÚ txdf dfq cfa4 5g\ . lh=lk=O=l8=l;= ;j]{If0fn] glthf txdf cfa4tf, cg'udgsf] nflu ;/sf/L tYof+s k|of]u, / ;+o'Qm d"Nof+sgsf If]qx?df cfa4tfsf] l:yltnfO{ ;'wf/ ug{ ;lsg] eg]/ pNn]v u/]sf] 5 . pNn]vgLo kl/jt{g NofpFg b'j} kIfsf] ;+o'Qm k|of;sf] cfjZostf 5 . ljsf; ;fe]mbf/x?n] glthf :t/df ;xfotfsf] cfa4tf a9fpFg h?/L 5 . k|efjsf/L cfa4tfsf] ljifo /fli6«o glthf 9fFrfx?, of]hgfx? / /0fgLltx?sf] u'0f:t/ / Ifdtfdf x'g'kg]{ ;'wf/ ;+u klg ;DalGwt /xG5 . To;}n], ;/sf/sf] klg o;df dxQmk"0f{ e"ldsf /xG5 .

;|f]tM lh=lk=O=l8=l;= cg'udg ;j]{If0f, @)!^

& x/lkmg8fn OG8]S; eg]sf] sfof{Gjogdf /x]sf ljleGg cfof]hgfx?sf] …ahf/ z]o/x?Ú -cyf{t, pxLF bftfaf6 jf If]qdf ePsf] s 'n lgsf;fdf s 'g} bftfaf6 jf If]qdf k|To]s cfof]hgfsf] nflu ePsf] lgsf;fsf] ju{x?sf] of]u_ sf ju{x?sf] of]u xf] . olb glthf ! sf] glhs ePdf sfof{Gjog Hofb} s]Gb|Ls[t dflgG5 eg] olb z"Go -)_ glhs ePdf Hofb} v08Ls[t dflgG5 . o;nfO{ slxn]sxLF x/lkmg8fn–lxZr{Dofg cg 'qmdl0fsf klg elgG5 / cljZjf; k|jt{g p2]Zosf] nflu ahf/ s]Gb|Ls/0f dfkg ug{ cy{zf:qLo cjwf/0ffsf] ?kdf klg k|of]u ul/G5 .

Page 43: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

29

cWofo 3

x/lkmg8fn OG8]S;sf] ! c++sn] k"0f{?kdf v08Ls/0f gePsf] cj:yf / z"Go c+sn] k"0f{?kdf v08Ls/0f ePsf cj:yfnfO{ hgfpF5 . bftfut ?kdf v08Ls/0fsf] cj:yfnfO{ tflnsf ^ / dGqfnout v08Ls/0fsf] cj:yfnfO{ tflnsf & df k|:t't ul/Psf] 5 .

ljsf; ;fe]mbf/ut v08Ls/0f

tflnsf ^M v08Ls/0fM ljsf; ;fe]mbf/x?

ljsf; ;fe]mbf/x/lkmg8fn

cg'qmdl0fsf c+scfof]hgfx?sf] ;+Vof dGqfnox?sf] ;+Vof

;fs{ ljsf; sf]if 1.00 1 1

lh=P=le=cfO= 0.92 2 1

s]=Pkm=P=O=l8= 0.80 2 2

lh=Pkm=P=l6==Pd= 0.50 2 1

;fpbL sf]if 0.50 2 2

ef/t 0.46 3 7

cfO=Pkm=P=l8= 0.43 5 4

hfkfg 0.37 22 14

o'/f]k]nL ;+3 0.23 61 19

sf]l/of 0.21 8 5

rLg 0.21 7 11

lkmgNof08 0.19 7 5

gj]{ 0.18 22 12

c:6]«lnof 0.16 11 8

;+o'Qm clw/fHo 0.11 21 13

Pl;ofnL ljsf; a}+s 0.08 51 18

hd{gL 0.08 33 13

l:j6\h/Nof08 0.08 24 11

ljZj a}+s ;d"x 0.05 42 16

;+o'Qm /fi6« ;+3Lo d'n's ;d"x 0.05 87 24

o'=P;=P=cfO=l8= 0.05 47 22

Page 44: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

30

ljsf; ;xfotf k|ltj]bg

g]kfndf ljsf; ;xfotf t'ngfTds ?kdf v08Ls[t ePsf] b]lvG5 . cf=j= @)&$÷&% df k|To]s ljsf; ;fe]mbf/ cf};tdf ( cf]6f dGqfnox?÷lgsfox?;+u cfa4 /x]sf] kfOof] . tyflk, ljutdf ljsf; ;fe]mbf/x?n] @$ cf]6f;Dd dGqfnox?÷lgsfox?;+u cfa4 x'g' k/]sf] lyof] . sof}+ rfn" cfof]hgfx? ;DkGg x'g nfu]sf 5g\ . v08Ls/0f 36fpFg] clek|fon] gofF cfof]hgfx? If]q / dGqfno tk{m s]lGb|t eO{ /x]sf 5g\ . ljleGg cfof]hgf dfkm{t k|fljlws lj1tf nufotsf nfe klg k|fKt e}/x]sf] 5 . o:tf] cj:yfdf v08Ls/0fsf] tTsfn} Go"lgs/0f ug'{ r'gf}tLk'0f{ 5 . v08Ls/0fsf] cj:yfnfO{ 36fpFg] sfo{df ;/sf/ / ljsf; ;fe]mbf/x? b'j}sf] k|lta4tf / ;f] cg';f/sf sfdsf/afxLsf] cfjZoQmf kb{5 .

tflnsf ̂ cg';f/ w]/} cfof]hgfx? ePsf ljsf; ;fe]mbf/x? w]/} 5g\ / plgx? w]/} dGqfnox?;+u cfa4 klg 5g\ . o;df ;+o'Qm /fi6« ;+3Lo d'n's ;d"x, cd]l/sL cGt/f{li6«o ;xof]u lgof]u, o'/f]k]nL ;+3, Pl;ofnL ljsf; a}+s, ljZj a}+s ;d"x, hfkfg, ;+o'Qm clw/fHo, / hd{gL /x]sf 5g\ . ;+o'Qm /fi6« ;+3Lo d'n's ;d"xsf] ;DaGwdf ljrf/0fLo s'/f s] 5 eg] o;df o'=Pg=l8=lk, o'lg;]km, Pkm=P=cf]=, o'=Pg=Pkm=lk=P= nufot w]/} lgsfox? kb{5g\ . oL lgsfox?n] k|fljlws / gLltut If]qx?df 1fg tyf lj1tf k|bfg ub{5g\ . ljleGg If]qx?df o:tf] lj1tfsf] cfjZostf /x]sf] 5 . sltko 7"nf bftfx?n] klg o:tf] lj1tf lnP/ cfPsf x'G5g\ .

x/lkmg8fn OG8]S;df cfwfl/t tYo cg';f/ ;fs{ ljsf; sf]ifn] ! c+s k|fKt u/]sf] 5 . To:t} lh=P=le=cfO=, s]=Pkm=O=l8= / ;fpbL ljsf; sf]ifsf] c+s ! sf] glhs /x]sf] 5 . tyflk, oL ljsf; ;fe]mbf/x?sf] @ eGbf a9L cfof]hgfx? 5}gg\ . cf=j= @)&$÷&% df cd]l/sL 8n/ !) s/f]8eGbf a9L lgsf;f ug]{x?df ljZj a}+s ;d"x, Pl;ofnL ljsf; a}+s, cd]l/sL cGt/f{li6«o ;xof]u lgof]u, ;+o'Qm clw/fHo, o'/f]k]nL ;+3 / hfkfg dfq lyP . oL ljsf; ;fe]mbf/x?sf] d'Nofª\sg ubf{ ltgLx?sf] sfof{Gjogsf] cfsf/nfO{ klg n]vfhf]vf ug'{ k5{ .

;fgf cfof]hgfx? ePsf ljsf; ;fe]mbf/x?n] t'ngfTds nfe x'g] If]qx?df ;xfotf a9fpg]tkm{ hf]8 lbg' kb{5 . sfof{Gjog lgsfo / ljsf; ;fe]mbf/ b'j}n] bf]xf]/f]kgf / ;xfotf v08Ls/0f x'g glbg, / sf/f]af/ nfut 36fpFg sfo{qmd ;xfotf jf If]qut 9fFrf -:jfk_ df clws ;xfotf k|bfg ug'{kg]{ b]lvG5 .

Page 45: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

31

cWofo 3

dGqfnout v08Ls/0f

Tfflnsf &M v08Ls/0fM dGqfno÷lgsfo

dGqfno÷lgsfo x/lkmg8fn OG8]S; c+s

cfof]hgfx?sf] ;+Vof

dGqfnox?sf] ;+Vof

/fli6«o dfgj clwsf/ cfof]u 1.00 1 2

nufgL af]8{ 1.00 1 1

kz'kG5L ljsf; dGqfno 1.00 1 1

/fli6«o Goflos k|lti7fg 1.00 1 1

g]kfn ljB't k|flws/0f 1.00 1 1

hn tyf pmhf{ cfof]u ;lrjfno 1.00 1 1

lgjf{rg cfof]u 1.00 2 2

;fdfGo k|zf;g dGqfno 0.94 3 3

sfg'g, Gofo tyf ;+;bLo dfldnf dGqfno 0.80 4 3

;xsf/L tyf ul/aL lgjf/0f dGqfno 0.75 3 3

;~rf/ tyf ;"rgf k|ljlw dGqfno 0.72 5 4

cfk"lt{ dGqfno 0.68 3 3

;+:s[lt, ko{6g tyf gful/s p•og dGqfno 0.65 16 5

cy{ dGqfno 0.65 38 16

k|wfgdGqL tyf dlGqkl/ifb\sf] sfof{no 0.60 3 4

;jf]{Rr cbfnt 0.54 2 3

zflGt tyf k'glg{df{0f dGqfno 0.51 9 8

pBf]u dGqfno 0.49 7 4

/fli6«o of]hgf cfof]usf] ;lrjfno 0.40 11 7

jg tyf e"–;+/If0f dGqfno 0.37 16 6

k|fljlws lzIff tyf Jofj;flos tflnd kl/ifb\ 0.36 4 3

vfg]kfgL dGqfno 0.36 8 6

l;FrfO dGqfno 0.27 6 4

o'jf tyf v]ns'b dGqfno 0.26 6 3

hg;+Vof tyf jftfj/0f dGqfno 0.25 11 5

Page 46: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

32

ljsf; ;xfotf k|ltj]bg

dGqfno÷lgsfo x/lkmg8fn OG8]S; c+s

cfof]hgfx?sf] ;+Vof

dGqfnox?sf] ;+Vof

lzIff dGqfno 0.25 42 17

>d tyf /f]huf/ / jfl0fHo dGqfno 0.24 15 5

g]kfn k'glg{df{0f k|flws/0f 0.21 13 8

lj1fg tyf k|ljlw dGqfno 0.19 12 8

pmhf{ dGqfno 0.17 36 14

zx/L ljsf; dGqfno 0.15 21 9

ef}lts k"jf{wf/ tyf oftfoft dGqfno 0.14 19 10

u[x dGqfno 0.12 25 13

s[lif ljsf; dGqfno 0.11 41 16

;+3Lo dfldnf tyf :yfgLo ljsf; dGqfno 0.08 56 18

dlxnf, afnaflnsf tyf ;dfh sNof0f dGqfno 0.08 36 10

:jf:Yo dGqfno 0.06 51 16

dGqfnox?sf] ;Gbe{df tflnsf & cg';f/ ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfno, :jf:Yo dGqfno, lzIff dGqfno, s[lif ljsf; dGqfno, dlxnf, afnaflnsf tyf ;dfh sNof0f dGqfno, / cy{ dGqfno cGtu{t w]/} ;+Vofdf cfof]hgfx? / ljsf; ;fe]mbf/x? /x]sf] b]lvG5 . o;df ah]6–leq / ah]6–aflx/jf6 ;+rfng x'g] b'j} lsl;dsf cfof]hgfx? ;dfj]z 5g\ .

s'g} cfof]hgfsf d'Vo sfo{x? s'g} dGqfno÷lgsfo ljz]ifsf] lhDd]jf/L cGtu{t kg{] ePdf To:tf cfof]hgfx? ;f]xL dGqfno÷lgsfo cGtu{t ;dfj]z ul/Psf 5g\ . ljsf; ;fe]mbf/x?n] ah]6–leq / aflx/ b'a}af6 ;+rflnt cfof]hgfx? ;xfotf Joj:yfkg ;"rgf k|0fnLdf k|ljli6 ug]{ ePsfn] b'j} lsl;dsfnfO{ o; k|ltj]bgdf k|ltlalDat ul/Psf] 5 . To;}n], s]xL ah]6–aflx/sf cfof]hgfx?sf ;DaGwdf s]xL ljifout dGqfnox?nfO{ hfgsf/L gx'g klg ;S5 . of] ;"rgfn] ljsf; ;fe]mbf/x? / sfof{Gjog lgsfox?nfO{ h'g lgsfox?sf] lhDd]jf/Ldf k5{ ;f]xL lgsfo cGtu{t /xg] u/L ah]6–aflx/jf6 ;+rfng x'g] cfof]hgfx?nfO{ /fli6«o cfjZostf / k|fyldstf cg'?k x'g]u/L sfof{Gog ug{ k|f]T;flxt u5{ . ;fy}, o; lsl;dsf ;"rgfn] cGt/f{li6«o u}/ ;/sf/L ;+:yfsf sfdsf/afxLx? nfO{ If]qut sfo{qmdx?df cfj4 ug{] / ljifout dGqfnox?nfO{ ah]6–aflx/sf sfo{snfkx? kQf nufO{ ah]6–leq jf cfˆgf] sfo{If]qleq Nofpg cj;/ k|bfg ub{5 .

Page 47: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

33

cWofo 3

/]vflrq !#sM ljsf; ;xfotf ;+nUg w]/} cfof]hgfx? ePsf dGqfnox?, cf=j= @)&$÷&%

/]vflrq !#s n] cf=j= @)&$÷&% df ;aeGbf a9L cfof]hgf x'g] kfFr cf]6f dGqfnox? k|:t't u/]sf] 5 . ;+3Lo dfldnf tyf :yfgLo dGqfno cGt{ut ;aeGbf a9L %^ j6f cfof]hgf /x]sf lyP . dfly pNn]v ul/Psf kfFr dGqfnox?aLr ah]6–leqsf cfof]hgfx?sf] cg'kftdf leGgtf /x]sf] b]lvG5 . pbfx/0fsf] ?kdf, s[lif ljsf; dGqfno / cy{ dGqfno cGtu{tsf cfwfeGbf sd cfof]hgfx? ah]6–leqsf b]lvG5g\ . cl3Nnf cg'R5]bdf pNn]v ul/P e}+m s]xL dGqfnox?nfO{ cfˆgf] lhDd]jf/L cGt{ut ;+rfngdf /x]sf ah]6–aflx/sf cfof]hgfx? af/] hfgsf/L gx'g] jf sd hfgsf/L x'g] ;+efjgf klg /x]sf] b]lvG5 .

/]vflrq !#vM ;aeGbf a9L ljsf; ;xfotf ;+nUg cfof]hgfx? ePsf dGqfnox?sf] lgsf;f, cf=j= @)&$÷&%

cfof]hgfx?sf] ;+Vof

ah]6–leqsf cfof]hgfx? ;+Vof

;+3Lo dfldnf tyf :yfgLo ljsf; dGqfno

:jf:Yo dGqfno

lzIff dGqfno

s[lif ljsf; dGqfno

cy{dGqfno

51

36

30

42

24

4138

23

15

56cfof]hgfx? ;+Vof

145

108

161185

243

218

7857

156

82

ah]6–leqsf] lgsf;f s'n lgsf;f

;+3Lo dfldnf tyf :yfgLo ljsf; dGqfno

:jf:Yo dGqfno

lzIff dGqfno

s[lif ljsf; dGqfno

cy{dGqfno

cd]l/sL 8n/ !) nfvdf

Page 48: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

34

ljsf; ;xfotf k|ltj]bg

o; ljifodf /]vflrq !#v n] yk ;"rgf k|bfg u/]sf] 5 . dfly pNn]v ul/Psf kfFr dGqfnox?df ah]6–leqsf cfof]hgfx?n] lgsf;fsf] 7"nf] lx:;f cf]u6]sf 5g\ . kfFr} cf]6f dGqfnox?sf] lgsf;f %) k|ltzteGbf dfly 5 . oL dWo] rf/ cf]6f dGqfnox?df jh]6 leqsf cfof]hgf ;+Vof &) k|ltzteGbf dfly /x]sf] b]lvG5 . ;du|df /]vflrq !# / /]vflrq !$ x]bf{ oL dGqfnox?sf] lgsf;fsf] clwsf+z lx:;f yf]/} ;+Vofdf /x]sf] ah]6–leqsf cfof]hgfx?n] cf]u6]sf] b]lvG5 . cfof]hgfdf Ps?ktf sfod ug{ / bf]xf]/f]kg 36fpFg ah]6–leq / aflx/sf cfof]hgfx?sf] sfof{Gjogsf] ;dLIff nfebfoL x'g ;S5 .

/]vflrq !$M ;aeGbf a9L ljsf; ;fe]mbf/x? ePsf dGqfnox?, cf=j= @)&$÷&%

/]vflrq !$ df e}+m ah]6–leq / aflx/sf cfof]hgfx? x]bf{, ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnodf ;aeGbf a9L ;+Vofdf ljsf; ;fe]mbf/x? -!*_ /x]sf 5g\, To;kl5 lzIff dGqfno -!&_, :jf:Yo dGqfno, s[lif ljsf; dGqfno / cy{ dGqfno -k|To]sdf !^_, pmhf{ dGqfno -!$_ / u[x dGqfno -!#_ /x]sf 5g\ .

ljleGg dGqfnox?sf] ah]6–leqsf cfof]hgfx?sf] ;+Vof x]bf{, ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnodf #^, pmhf{ dGqfnodf #$, :jf:Yo dGqfnodf #), ef}lts k"jf{wf/ tyf oftfoft dGqfnodf @% / lzIff dGqfnodf @$ cfof]hgfx? /x]sf b]lvG5g\ .

1817

16

1413

bft[ lgsfox?sf] ;+Vof

u[x dGqfno

;+3Lo dfldnf tyf :yfgLo ljsf; dGqfno

:jf:Yo dGqfno÷s[lif ljsf; dGqfno÷cy{

dGqfno

lzIff dGqfno

pmhf{ dGqfno

Page 49: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

35

cWofo 3

cf=j= @)&$÷&% df ljsf; ;fe]mbf/ sfof{Gjogsf] If]qut v08Ls/0f

tflnsf *M ljsf; ;fe]mbf/ sfof{Gjogsf] If]qut v08Ls/0f

If]q ÷ ljsf; ;fe]mbf/ P=

l8=la

=

c:6

]«lnof

rLg

O=o'=

lkmGN

of08

lh=P

=le=c

fO=

hd{gL

lh=P

km=P

=l6=P

d=

cfO

{kmf8

ef/

t

hfk

fg

s]=P

km=P

=O=l8

sf]l/

of

gj{]

;fs

{ ljs

f; s

f]if

;fp

bL s

f]if

l:j6\h

/Nof

08

o'=P;

=P= P=

cfO

{=l8

o'=s

]=

o'=Pg

=

ljZj

a}+s

s[lif 2.6% 0.7% 0.1% 79.4% 1.6% 2.9% 10.2% 5.1% 1.4% 7%

xjfO{ oftfoft 0.7% 31.6% 0.7%

j}slNks pmhf{ 7.4% 0.5% 0.7% 0.8% 0.2%

jfl0fHo 0.1% 2.3% 0.7% 2.5% 4% 0.3% 2.9%

;~rf/ 1.5% 39.2% 5.2%

;+j}wflgs c+ux? 1.5% 4.2% 0.8% 0.2%

vfg]kfgL 18.1% 5.4% 0.6% 12% 2.0% 37.7% 1% 3.6% 0%

e"sDk k'glg{df{0f 9.9% 1.6% 11.3% 12.9% 1.5% 5.8% 0% 15.7% 1.1%

cfly{s ;'wf/ 0% 9.5% 2.2% 13.4 38.7%

lzIff 13.6% 13.2% 23.4% 25.4% 31.4% 12% 19.3% 8.8% 38.4% 13% 14.2% 4.9% 10.7%

pmhf{ 19.4% 11.4% 0.5% 6.1% 31.4% 24% 11.5% 27.3% 49.3% 2.2% 3.4%

jftfj/0f, lj1fg tyf k|ljlw

0% 1% 8.7% 3.2% 5.4% 0.4% 1.2%

ljQLo ;'wf/ 0.1% 2% 6.5% -0.2% 3.8% 0.3%

Page 50: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

36 ljs

f; ;

xfotf k|ltj

]bg

If]q ÷ ljsf; ;fe]mbf/ P=

l8=la

=

c:6

]«lnof

rLg

O=o'=

lkmGN

of08

lh=P

=le=c

fO=

hd{gL

lh=P

km=P

=l6=P

d=

cfO

{kmf8

ef/

t

hfk

fg

s]=P

km=P

=O=l8

sf]l/

of

gj{]

;fs

{ ljs

f; s

f]if

;fp

bL s

f]if

l:j6\h

/Nof

08

o'=P;

=P= P=

cfO

{=l8

o'=s

]=

o'=Pg

=

ljZj

a}+s

ljQLo ;]jfx? 8.2% 0.2%

jg 6.5% 100% 4.8% 7.4% 0.3% 0.1%

;fdfGo k|zf;g 0% 9.4% 5.5% 0.5%

:jf:Yo 20.7% 7.3% 100% 15.2% 100% 12% 25.7% 37% 18.1% 21.6% 4.9%

u[x 7.5% 11.3% 15.1%

cfjf; 1.4% 3.4% 0.1% 15.6%

pBf]u 6.2% 0.2% 1.5%

l;FrfO 1.3% 88.5% 50.7% 0.8%

>d 0% 13.9% 1.5% 8.8% 9.3% 0.2% 1.8%

hLjgofkg 11.1% 1% 1.5% 3.9% 3% 5.8% 5.1%

:yfgLo ljsf; 9.7% 10.1% 37.6% 10.5% 12.1% 0.4% 12.1% 34.5% 2.5% 24.5% 0.6% 6.6%

ljljw 9.1% 1.2% 8.3% 7.4% 2.1% 18.7%

cGo – cfly{s 7.6% 32.1% 0.1% 0.1% 11.9% 0.1%

cGo – ;fdflhs 0% 2.2% 0.7% 0.5% 1.5% -0.3% 3.9%

zflGt tyf k'glg{df{0f

41% 0.1% 0.1% -0.1% 2% 0.5%

Page 51: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

37

cWofo 3

b|i6JoM

/ftf]n] pRr v08Ls[t / ljsf; ;fe]mbf/x?sf] s'n sfof{Gjog -kf]6{kmf]lnof]_ df % k|ltzt eGbf sd /x]sf] hgfpF5 .

kx]+nf]n] dWod v08Ls[t / ljsf; ;fe]mbf/x?sf] s'n sfof{Gjog -kf]6{kmf]lnof]_ df !(=(( k|ltzt;Dd /x]sf] hgfpF5 .

xl/of]n] cv08Ls[t / ljsf; ;fe]mbf/x?sf] s'n sfof{Gjog -kf]6{kmf]lnof]_ df @) k|ltzt eGbf clws /x]sf] hgfpF5 .

If]q ÷ ljsf; ;fe]mbf/ P=

l8=la

=

c:6

]«lnof

rLg

O=o'=

lkmGN

of08

lh=P

=le=c

fO=

hd{gL

lh=P

km=P

=l6=P

d=

cfO

{kmf8

ef/

t

hfk

fg

s]=P

km=P

=O=l8

sf]l/

of

gj{]

;fs

{ ljs

f; s

f]if

;fp

bL s

f]if

l:j6\h

/Nof

08

o'=P;

=P= P=

cfO

{=l8

o'=s

]=

o'=Pg

=

ljZj

a}+s

of]hgf tyf tYof+s

1% 1.1% 11.4% 0% 0.4%

gLltut tyf /0fg}lts

0.1% 13.2% 0% -0.3% 0.8% 0.6% 0.5%

hg;+Vof 0.1%

gjLs/0fLo pmhf{ 0% 0.6%

/fh:j tyf ljQLo k|zf;g

2.5%

;8s oftfoft 9.8% 16% 24% 1.4% 4.7%

ko{6g 0.5% 0.1%

zx/L ljsf; 22.5% 6.6% 57.8% 3.7%

dlxnf, afnaflnsf tyf ;dfh sNof0f

0.3% 13.8% 5% 0.1% 1.3% 1.8% 4.6% 0%

o'jf, v]ns'b tyf ;+:s[lt

0.5% 0.4%

Page 52: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

38

ljsf; ;xfotf k|ltj]bg

>d ljefhgsf] Joj:yfn] ljsf; ;xfotf k|jfxnfO{ ;'Jojl:yt ug{ / k|To]s If]qdf bftfx?sf] ;+nUgtfnfO{ ;Lldt u/]/ ljleGg ljsf; ;fe]mbf/x?aLr ;xof]u k|a4{g ug{ ;3fp k'¥ofpF5 .* pbfx/0fsf] nflu, >d ljefhg cg';f/ ?jfG8fdf ;/sf/sf s'g} tLg If]qx?df dfq Pp6f bftfn] ;xof]u ug{ ;S5 . 7"nf k"jf{wf/ cfof]hgfx? afx]s bftfx?sf] s'g} Ps If]qdf låkIfLo cfof]hgfx? b'O{ cf]6f eGbf a9L x'g' x'b}g .(

g]kfnsf] ;Gbe{df bftfx?nfO{ o;/L tLg If]qx?df ;Lldt ul/g' oyfy{k/s jf nfebfoL gx'g ;Sb5 . v08Ls/0f 36fpFg ckgfOg] >d ljefhg jf o:t} gLlt sfof{Gjg ug{ ;/sf/ / ljsf; ;fe]mbf/x?sf] ;+o'Qm k|lta4tf dfq eP/ k'Ub}g . o;sf nflu g]kfnsf] ljz]if ;Gbe{ tyf o;jf6 kg{ ;Sg] k|efjx?sf] ljZn]if0fsf] klg cfjZostf kb{5 .

tflnsf * n] bftfut ljsf; ;xfotfsf] ;dLIff u/]sf] 5 . s'g} Ps If]qdf bftfsf] s'n sfof{Gjog -kf]6{kmf]lnof]_ sf] % k|ltzt eGbf sd ;+nUgtf ePdf pRr v08Ls[t -/ftf]_, !(=(( k|ltzt;Dd ;+nUgtf ePdf dWod v08Ls[t -kx]+nf]_, / @) k|ltzt eGbf a9L of]ubfg /x]df cv08Ls[t -xl/of]_ hgfpF5 . gjLs/0fLo pmhf{, l;FrfO, cfjf;, ljQLo ;]jfx?, xjfO{ oftfoft / ko{6g If]qx? sd v08Ls[t b]lvG5g\ . lh=P=le=cfO=, s]=Pkm=P=O=l8=, lh=Pkm=P=l6=Pd=, ;fs{ ljsf; sf]if / ;fpbL sf]if afx]s clwsf+z cGo ljsf; ;fe]mbf/x? kfFreGbf a9L If]qx?df ;+nUg b]lvG5g\ . bf]xf]/f]kgf x6fP/ ;xfotf /0fgLltx? agfpFg / If]qx? rog ug{ of] /]vflrq / ljZn]if0f ;/sf/ / ljsf; ;fe]mbf/x? b'j}nfO{ pkof]uL x'g ;Sb5 .

* cf]=O{=l;=l8= . b]z–g]t[Tj >d ljefhg / ;++k"/stfsf] nflu cGt/f{li6«o c;n cEof; l;4fGtx? .

k]l/;, dfr{ @))( .

( ?jfG8f ;xfotf gLlt sfo{ljlwx?sf] k'l:tsf, d] @)!! -bkmf @=$=^_ .

Page 53: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

39

4

/]vflrq !%-s_M s'n k|lta4tf – rfn" cfof]hgfx?

/]vflrq !%-v_M ;xfotfsf] lsl;d– rfn" cfof]hgfx?sf] nflu s'n k|lta4tf

/]vflrq !%-u_M ;xfotfsf 9fFrfx?– rfn" cfof]hgfx?sf] nflu s'n k|lta4tf

k|ljlws;xfotf21%

cg'bfg79%

19%

14%

67%

cfof]hgf ;xfotf sfo{qmd ;xfotfdfgjLo ;xfotf

326

89

0.0592

ljZj a}+s ;d"x o'=s]= cfO{kmf8 sf]l/of O=o'=

cd]l/sL 8n/ !) nfvdf

Page 54: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

40

ljsf; ;xfotf k|ltj]bg

/]vflrq !%-3_M ah]6–leq÷aflx/sf] lgsf;f ;+/rgf

/]vflrq !%-ª_M ;xfotfsf lsl;d cg';f/ lgsf;f ;+/rgf

ah]6—leq98% c=8= 20.80s/f]8

ah]6—aflx/2%

c=8=30 nfv

cg'bfg6%

c=8=1 s/f]8 #) nfv

k|fljlws ;xfotf1%

c=8=30 nfv

C0f 93%

c=8= 19.5

s/f]8

tflnsf (M kfFr zLif{ lgsf;f k|fKtug]{ cfof]hgfx?, cf=j= @)&$÷&%

cfof]hgfsf] gfd bftf -x?_s'n k|lta4tf

-cd]l/sL 8n/df_

cf=j= @)&$÷&% df lgsf;f

-cd]l/sL 8n/df_

klxnf] ljQLo tyf ;fj{hlgs ljQ Joj:yfkgsf If]qdf k|Kt ljsf; gLlt C0f -jh]6 ;xfotf_

cfO=l8=P= 200,000,000 194,860,000

ul/aL lgjf/0f sf]if bf];|f]cfO=l8=P=, cfO{kmf8, 8An'=la=l6=Pkm=

332,423,211 13,005,096

g]kfn nufgL tyf k"jf{wf/ ljsf; -P=cfO=cfO=Pg=_

l8=Pkm=cfO=l8= 59,239,313 2,733,053

g]kfndf åGå kLl8t ;d'bfox?sf] nflu ahf/ sfo{zLn agfpFg] cfof]hgf

8An'=la=l6=Pkm= 2,646,777 464,195

gjnk/f;Ldf ;dfj]zL u|fdL0f ljsf; cfof]hgf

sf]Osf -s]=cf]=cfO=l;=P=_

1,600,000 100,600

cfly{s ;'wf/ If]q, cf=j= @)^&÷^* kl5 klxnf] k6s, cf=j= @)&$÷&% df ;aeGbf a9L j}b]lzs ;xfotf lgsf;f k|fKt ug]{ If]q aGg k'Uof] . jflif{s lgsf;f /sd cf=j= @)&#÷&$ sf] cd]l/sL 8n/ # s/f]8 %! nfvaf6 pNn]Vo ?kdf a9]/ cf=j= @)&$÷&% df cd]l/sL 8n/ @! s/f]8 & nfv k'u]sf] 5 . lgsf;f a9\g'sf] d'Vo sf/0fdf ljZj a}+s, h'g o; If]qdf w]/} ;xof]u

Page 55: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

41

cWofo 4

ug]{ ljsf; ;fe]mbf/ klg xf], o; af6 ;+rflnt g]kfnsf] nflu klxnf] jh]6 ;xfotfsf] ?kdf k|Kt ljQLo tyf ;fj{hlgs ljQ Jo:yfkg ljsf; gLlt C0f cGtu{t ePsf] pNn]Vo lgsf;fnfO{ dfGg ;lsG5 . cf=j= @)&$÷&% df o; If]qdf ePsf] lgsf;fdf (# k|ltzt C0f, ^ k|ltzt cg'bfg / ! k|ltzt k|fljlws ;xfotf /x]sf 5g\ . o;dWo] (* k|ltzt ah]6–leq / afFsL @ k|ltzt ah]6–aflx/jf6 k|jfx ePsf lyP . plNnlvt * jif{sf] cjlwdf s'n lgsf;f cd]l/sL 8n/ $( s/f]8 !^ nfv ePsf] lyof] .

/]vflrq !%-r_M s'n lgsf;f, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&%

/]vflrq !^-s_M s'n k|lta4tf – rfn" cfof]hgfx?

cd]l/sL 8n/ !) nfvdf

2067/68 2068/69 2069/70 2070/71 2071/72 2072/73 2073/74 2074/75

cfly{s jif{

250

200

150

100

50

0

ljZj a}+s;d"x O=o

'=

P=l8=la=

hfkfg

o'=P;=P=cfO=l8 gj

{]o'=s]=

8]gdfs{

c:6]«lnof

lkmgNof08 o'=P

g=

sf]l/of

ef/t

l:j6\h/Nof08

659

371 363

158

88 86 63 59 34 33 26 32 18 10

cd]l/sL 8n/ !) nfvdf

Page 56: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

42

ljsf; ;xfotf k|ltj]bg

/]vflrq !^-v_M ;xfotfsf] lsl;d– rfn" cfof]hgfx?sf] nflu s'n k|lta4tf

/]vflrq !^-3_M ah]6–leq÷aflx/sf] lgsf;f ;+/rgf

/]vflrq !^-ª_M ;xfotfsf lsl;d cg';f/ lgsf;f ;+/rgf

/]vflrq !^-u_M ;xfotfsf 9fFrfx?– rfn" cfof]hgfx?sf] nflu s'n k|lta4tf

k|fljlws ;xfotf5%

ah]6—aflx/ 14%

c=8=2 s/f]8 () nfv

ah]6–leq 86%

c=8= 17.3

s/f]8

tflnsf !)M kfFr zLif{ lgsf;f k|fKtug{] cfof]hgfx?, cf=j= @)&$÷&%

cfof]hgfsf] gfd bftf -x?_s'n k|lta4tf -cd]l/

sL 8n/df_

cf=j= @)&$÷&% df lgsf;f -cd]l/sL 8n/df_

ljBfno If]q ljsf; sfo{qmd -P;=P;=l8=lk=_

P=l8=la=, O=o'=, lkmgNof08, cfO=l8=P=, hfO{sf, gj]{

413,151,190 88,061,117

pRr lzIff ;'wf/ cfof]hgf -Pr=O=cf/=lk=_ cfO=l8=P= 65,000,000 15,823,912

C0f 38%

cg'bfg57%

cg'bfg40%

c=8= 8 s/f]8 !) nfv

k|fljlws ;xfotf15%

c=8=3 s/f]8

C0f 45%

c=8= 9 s/f]8 !) nfv

49%

10%

13%

7%

20%1%

If]qut cfof]hgf ;xfotf dfgjLo ;xfotf cGo sfo{qmd ;xfotf ah]6 ;xfotf

Page 57: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

43

cWofo 4

cfof]hgfsf] gfd bftf -x?_s'n k|lta4tf -cd]l/

sL 8n/df_

cf=j= @)&$÷&% df lgsf;f -cd]l/sL 8n/df_

e"sDk cfkTsfnLg ;xfotf cfof]hgf P=l8=la= 54,827,308 13,803,223

cfkTsfnLg ljBfno k'glg{df{0f cfof]hgf -O=P;=cf/=lk=_ hfO{sf 115,300,000 11,360,328

ljBfno If]q ;'wf/ sfo{qmd -P;=P;=cf/=lk_

P=l8=la=, 8]gdfs{, l8=Pkm=cfO=l8=, O=o'=, c:6]«lnof, cfO=l8=P=, hfO{sf, gj]{, 8An'=la=l6=Pkm=

1,092,506,352 10,702,000

cf=j= @)&$÷&% df lzIff If]qn] bf];|f] 7"nf] lgsf;f /sd k|fKt u/]sf] 5 . ljut cf7 jif{df lzIff If]qsf] lgsf;f k|To]s jif{ km/skm/s b]lvG5 . lgsf;f /sd cf=j= @)^&÷^* sf] cd]l/sL 8n/ @) s/f]8 @* nfvaf6 cf=j= @)&#÷&$ df cd]l/sL 8n/ !@ s/f]8 &@ nfv / cf=j= @)&$÷&% df cd]l/sL 8n/ @) s/f]8 @@ nfv ePsf] b]lvG5 . o; If]qsf] * jif{sf] cjlwdf s'n lgsf;f cd]l/sL 8n/ ! ca{ #) s/f]8 @# nfv k'u]sf] 5 . o; If]qsf] s'n k|lta4tf cd]l/sL 8n/ ! ca{ (( s/f]8 $ nfv @) xhf/sf] ## k|ltzt k|bfg u/]/ ljZj a}+sn] g]t[TjbfoL bftf ag]sf] 5 .!) o; If]qsf] nflu k|lta4tf hgfpFg] Pl;ofnL ljsf; a}+s -P=l8=la=_ / o'/f]k]nL ;+3 -O=o'=_ ljZj a}+s kl5sf zLif{ bftfx? x'g\ . lzIff If]qnfO{ ;xof]u ug{ k|lta4tf hgfpFg] låkIfLo ;fe]mbf/x?df hfkfg, cd]l/sf, gj]{ / ;+o'Qm clw/fHo ;d]t /x]sf 5g\ .

/]vflrq !^-r_M s'n lgsf;f, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&%

!) s 'g} If]q cGtu{t pNn]v ul/Psf k|To]s cfof]hgfsf] s 'n k|lta4tfl;t lgsf;f t 'ngfof]Uo x'Fb}g lsgeg] of] lgsf;f cf=j= @)&$÷&% sf] dfq xf] ha ls s 'n k|lta4tfn] k"/} cjlwsf] cfof]hgf nfut hgfpF5 .

250

200

150

100

50 0

0

cd]l/sL 8n/ !) nfvdf

2067/68 2068/69 2069/70 2070/71 2071/72 2072/73 2073/74 2074/75

cfly{s jif{

Page 58: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

44

ljsf; ;xfotf k|ltj]bg

lgsf;fsf] lx;fan] ljBfno If]q ljsf; sfo{qmd -P;=P;=l8=lk=_ ;aeGbf 7"nf] sfo{qmd xf] . o; sfo{qmdsf] lgsf;f cf=j= @)&@÷&# af6 cf=j= @)&#÷&$ df l:y/ ?kdf / cf=j= @)&$÷&% df pNn]vgLo ?kdf a9]sf] b]lvG5 . cf=j= @)&$÷&% df ePsf] ;xfotfsf] lsl;d x]bf{ $% k|ltzt C0f, $) k|ltzt cg'bfg / !% k|ltzt k|fljlws ;xfotf /x]sf b]lvG5g\ . s'n lgsf;fdf *^ k|ltzt ah]6–leq / afFsL !$ k|ltzt ah]6–aflx/sf ;xfotf, / k|lta4tf tk{m, %& k|ltzt cg'bfg, #* k|ltzt C0f / % k|ltzt k|fljlws ;xfotf /x]sf 5g\ .

/]vflrq !&-s_M s'n k|lta4tf– rfn" cfof]hgfx?

/]vflrq !&-u_M ;xfotfsf 9fFrfx?– rfn" cfof]hgfx?sf] nflu s'n k|lta4tf

/]vflrq !&-v_M ;xfotfsf] lsl;d– rfn" cfof]hgfx?sf] nflu s'n k|lta4tf

99 93

17 0.333

P=l8=la=

hfkfg

ljZj a}+s ;d"x

cf]=Pkm=cfO=l8

hd{gL

o'=Pg= ;d"x

389

cd]l/sL 8n/ !) nfvdf

C0f85.3% cg'bfg

14.4%

k|fljlws ;xfotf0.3%

36%

64%

cfof]hgf ;xfotf dfgjLo ;xfotf

Page 59: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

45

cWofo 4

tflnsf !!M kfFr zLif{ lgsf;f k|fKtug{] cfof]hgfx?, cf=j= @)&$÷&%

cfof]hgfsf] gfd bftf -x?_s'n k|lta4tf -cd]l/sL 8n/

df_

cf=j= @)&$÷&% df lgsf;f -cd]l/sL

8n/df_

cfkTsfnLg cfjf; k'glg{df{0f cfof]hgf hfO{sf 98,830,000 61,399,152

If]qLo zx/L ljsf; cfof]hgf -cf/=o'=l8=lk=_ P=l8=la= 150,000,000 26,984,558

u|fdL0f vfg]kfgL cfk"lt{ tyf ;/;kmfO{ ;'wf/ cfof]hgf -cf/=8An'=P;=P;=cfO=lk=_

cfO=l8=P= 71,898,459 16,582,553

e"sDk cfkTsfnLg ;xfotf cfof]hgf P=l8=la= 54,827,308 13,803,223

dem}nf zx/ PsLs[t zx/L jftfj/0f ;'wf/ cfof]hgf

P=l8=la, cf]=Pkm=cfO=l8=

77,000,000 6,228,048

/]vflrq !&-r_M s'n lgsf;f, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&%

/]vflrq !&-3_M ah]6– leq÷aflx/sf] lgsf;f ;+/rgf

/]vflrq !&-ª_M ;xfotfsf lsl;d cg';f/ lgsf;f ;+/rgf

C0f91%

c=8= 13.5

s/f]8

k|fljlws ;xfotf1%

c=8=10 nfv

cg'bfg8%

c=8=1.2 s/f]8

ah]6–leq96%

c=8=14.2 s/f]8

ah]6 aflx/ 4%

c=8=70 nfv

0

140

120

100

80

60

40

20

0

cd]l/sL 8n/ !) nfvdf

2067/68 2068/69 2069/70 2070/71 2071/72 2072/73 2073/74 2074/75

cfly{s jif{

Page 60: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

46

ljsf; ;xfotf k|ltj]bg

cf=j= @)&$÷&% df zx/L ljsf;n] t];|f] 7"nf] lgsf;f /sd k|fKt u/]sf] 5 . o; If]qsf] lgsf;f cf=j= @)&)÷&! b]lv j[l4 ePsf] b]lvG5 / cf=j= @)&#÷&$ sf] cd]l/sL 8n/ * s/f]8 * nfvaf6 cf=j= @)&$÷&% df cd]l/sL 8n/ !$ s/f]8 *& nfv k'u]sf] 5 . o; If]qsf] * jif{sf] cjlw -cf=j= @)^&÷^* b]lv cf=j= @)&$÷&%_df s'n lgsf;f cd]l/sL 8n/ #$ s/f]8 *$ nfv k'u]sf] 5 . cf=j= @)&$÷&% df ePsf] lgsf;fdWo] (^ k|ltzt ah]6–leqaf6 / $ k|ltzt ah]6–aflx/af6 ePsf lyP . lgsf;fdf (! k|ltzt, cg'bfg * k|ltzt / k|fljlws ;xfotf ! k|ltzt /x]sf lyP . cfkTsfnLg cfjf; k'glg{df{0f cfof]hgf -O=Pr=cf/=lk=_ ;aeGbf pRr lgsf;f k|fKt cfof]hgf xf] eg] To;kl5 If]qLo zx/L ljsf; cfof]hgf -cf/=o'=l8=lk=_, u|fdL0f vfg]kfgL cfk"lt{ tyf ;/;kmfO{ ;'wf/ cfof]hgf -cf/=8An'=P;=P;=cfO=lk=_ / e"sDk cfkTsfnLg ;xfotf cfof]hgf /x]sf 5g\ .

/]vflrq !*-s_M s'n k|lta4tf – rfn" cfof]hgfx?

/]vflrq !*-v_M ;xfotfsf] lsl;d– rfn" cfof]hgfx?sf] nflu s'n k|lta4tf

/]vflrq !*-u_M ;xfotfsf 9fFrfx?– rfn" cfof]hgfx?sf] nflu s'n k|lta4tf

36%13%

40%

8% 3%

sfo{qmd ;xfotf ah]6 ;xfotf If]qut cfof]hgf ;xfotf dfgjLo ;xfotf

o'=P;=P=cfO=l8

ljZj a}+s ;d"x o'=s

]=

lh=Pkm=P=l6=Pd=

o'=Pg=;d"x

hd{gL

lh=P=eL=cfO=

sf]l/of

ef/t

c:6]«lnof O=o

'=rLg hf

kfg

150134

90 7341

3414 14 12 11 3

304

0.2cd]l/sL 8n/ !) nfvdf

cg'bfg49%

C0f17%

k|fljlws ;xfotf34%

Page 61: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

47

cWofo 4

/]vflrq !*-3_M ah]6–leq÷aflx/sf] lgsf;f ;+/rgf

/]vflrq !*-ª_M ;xfotfsf lsl;d cg';f/ lgsf;f ;+/rgf

tflnsf !@M kfFr zLif{ lgsf;f k|fKtug{] cfof]hgfx?, cf=j= @)&$÷&%

cfof]hgfsf] gfd bftf -x?_s'n k|lta4tf

-cd]l/sL 8n/df_

cf=j= @)&$÷&% df lgsf;f

-cd]l/sL 8n/df_

kl/0ffdd'vL g]kfn :jf:Yo If]q Joj:yfkg Joj:yfkg ;'wf/ sfo{qmd

cfO=l8=P= 150,000,000 25,991,319

g]kfn :jf:Yo If]q sfo{qmd t];|f] r/0f l8=Pkm=cfO=l8= 110,058,722 20,812,791

;'cfxf/f bf];|f] o'=P;=P=cfO=l8= 63,254,184 10,651,300

:jf:Yo k|0ffnL ;'b[9Ls/0f -Pr=P;=P;=_ o'=P;=P=cfO=l8= 23,716,456 7,851,304

g]kfnsf] afFs] / ;nf{xL lhNnfx?sf af9L kLl8t afnaflnsf / ltgLx?sf kl/jf/sf] ljkb\ k'g?4f/

O=o'= 9,436,000 7,548,800

rfn" cfof]hgfx?sf] k|lta4tfsf] ;Gbe{df :jf:Yo If]qnfO{ ;xof]u ug]{ ljsf; ;fe]mbf/x? dWo] cd]l/sL cGt/f{li6«o ;xof]u lgof]u -o'=P;=P=cfO=l8=_ cu|:yfgdf /x]sf] 5 / o;nfO{ ljZj a}+s ;d"x, ;+o'Qm clw/fHo / lh=Pkm=P=l6=Pd=n] k5\ofPsf 5g\ . cf=j= @)&$÷&% df kl/0ffdd'vL g]kfn :jf:Yo If]q Joj:yfkg Joj:yfkg ;'wf/ sfo{qmdsf] ;aeGbf a9L / To;kl5 g]kfn :jf:Yo If]q sfo{qmd t];|f] r/0fsf] lgsf;f /x]sf] 5 . o; If]qn] cf=j= @)&#÷&$ sf] cd]l/sL 8n/ * s/f]8 (^ nfvsf] t'ngfdf cf=j= @)&$÷&% df cd]l/sL 8n/ !$ s/f]8 %# nfv lgsf;f k|fKt u/]sf] 5 . ljut jif{x?sf] lgsf;f k|j[lQ ljrf/ ubf{ lgsf;f /sd cf=j= @)&#÷&$ df Psbd} 36]sf] / To;kl5 k]ml/ a9]sf] b]lvG5 .

ah]6–leq49%c=8=7.2 s/f]8

ah]6—aflx/ 51%c=8=&=3 s/f]8

k|fljlws ;xfotf43%

c=8=6.2 s/f]8

cg'bfg39%

c=8=5.7 s/f]8

C0f 18%

c=8= 2.6

s/f]8

Page 62: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

48

ljsf; ;xfotf k|ltj]bg

/]vflrq !*-r_M s'n lgsf;f, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&%

o; If]qdf ePsf] s'n lgsf;fsf] em08} %) k|ltzt /sd ah]6–leqsf] ;+oGqaf6 lgsf;f ePsf] 5 . cf=j= @)&$÷&% sf] s'n lgsf;fdf !* k|ltzt C0f, #( k|ltzt cg'bfg / $# k|ltzt k|fljlws ;xfotfaf6 ePsf] b]lvG5 . o; If]qsf] * jif{] s'n lgsf;f cd]l/sL 8n/ (& s/f]8 $( nfv /x]sf] 5 . k|lta4tf tk{m, !& k|ltzt C0f, $( k|ltzt cg'bfg / #$ k|ltzt k|fljlws ;xfotfsf] ?kdf /x]sf 5g\ .

/]vflrq !(-s_M s'n k|lta4tf – rfn" cfof]hgfx?

180

160

140

120

100

80

60

40

20

0

2067/68 2068/69 2069/70 2070/71 2071/72 2072/73 2073/74 2074/75

cfly{s jif{

cd]l/sL 8n/ !) nfvdf

ljZj a}+s ;d"x

P=l8=la=

ef/t o'=s

]=

l:j6\h/Nof08

o'=Pg=

o'=P;=P=cfO=l8= O=o

'= gj{]

lkmgNof08 hd

{gLhfkfg

8]gdfs{

470

209

149

96 8951 46 29 24 18 7 5 1

cd]l/sL 8n/ !) nfvdf

Page 63: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

49

cWofo 4

/]vflrq !(-u_M ;xfotfsf 9fFrfx?– rfn" cfof]hgfx?sf] nflu s'n k|lta4tf

/]vflrq !(-ª_M ;xfotfsf lsl;d cg';f/ lgsf;f ;+/rgf

/]vflrq !(-3_M ah]6–leq÷aflx/sf] lgsf;f ;+/rgf

/]vflrq !(-v_M ;xfotfsf] lsl;d– rfn" cfof]hgfx?sf] nflu s'n k|lta4tf

cg'bfg46%

C0f46%

k|fljlws ;xfotf8%

61%

30%

9%

cfof]hgf ;xfotf dfgjLo ;xfotf sfo{qmd ;xfotf

ah]6—leq 85%

c=8=11.6 s/f]8

ah]6—aflx/15%

c=8=2 s/f]8

cg'bfg57%

c=8=7.8 s/f]8

k|fljlws ;xfotf19%

c=8=2.6 s/f]8

C0f 24%c=8=3.2 s/f]8

tflnsf !#M kfFr zLif{ lgsf;f k|fKtug{] cfof]hgfx?, cf=j= @)&$÷&%

cfof]hgfsf] gfd bftf -x?_s'n k|lta4tf

-cd]l/sL 8n/df_

cf=j= @)&$÷&% df lgsf;f

-cd]l/sL 8n/df_

/fli6«o u|fdL0f oftfoft ;'b[9Ls/0f sfo{qmd -P;=Pg=cf/=l6=lk=_ cfO=l8=P= 100,000,000 26,190,183

:yfgLo ;'zf;g tyf ;fd'bflos ljsf; sfo{qmd, bf];|f] r/0f -Pn=lh=l;=l8=lk= bf];|f]_

l8=Pkm=cfO=l8=, P;=l8=l;=, gj]{

104,342,717 21,428,009

e"sDk cfkTsfnLg ;xfotf cfof]hgf P=l8=la= 54,827,308 13,803,223

u|fdL0f kx'Fr sfo{qmd, t];|f] r/0f l8=Pkm=cfO=l8= 12,396,967

g]kfndf kf]if0fsf] nflu xft]dfnf] O=o'= 24,106,519 11,589,811

Page 64: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

50

ljsf; ;xfotf k|ltj]bg

rfn" cfof]hgfx?sf] k|lta4tfsf] ;Gbe{df o; If]qdf ljZj a}+s ;d"x ;aeGbf 7"nf] ;xfotf k|bfossf] ?kdf /x]sf] 5 eg] o;kl5 P=l8=la=, ef/t, ;+o'Qm clw/fHo, l:j6\h/NofG8, ;+o'Qm /fi6« d'n's ;d"x, o'=P;=P=cfO=l8=, O=o'= / gj]{ /x]sf 5g\ . cf=j= @)&$÷&% df /fli6«o u|fdL0f oftfoft ;'b[9Ls/0f sfo{qmd -P;=Pg=cf/=l6=lk=_ / :yfgLo ;'zf;g tyf ;fd'bflos ljsf; sfo{qmd, bf];|f] r/0f -Pn=lh=l;=l8=lk= bf];|f]_ ;aeGbf a9L lgsf;f k|fKt cfof]]hgfsf] ?kdf /x]sf 5g\ . cf=j= @)&@÷&# sf] lgsf;f cd]l/sL 8n/ !! s/f]8 (@ nfvaf6 yf]/} a9]/ cf=j= @)&$÷&% df cd]l/sL 8n/ !# s/f]8 %( nfv k'u]sf] b]lvG5 . o; If]qdf ePsf] lgsf;f /sddf eg] cf=j= @)&)÷&! sf] t'ngfdf vf;} kl/jt{g ePsf] b]lvb}g . ljut * jif{sf] cjlwdf o; If]qdf ePsf] s'n lgsf;f /sd cd]l/sL 8n/ ! ca{ ^ s/f]8 @@ nfv k'u]sf] 5 .

/]vflrq !(-r_M s'n lgsf;f, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&%

lgsf;fsf] ;+/rgf x]bf{ %& k|ltzt cg'bfg, !( k|ltzt k|fljlws ;xfotf / @$ k|ltzt C0fn] cf]u6]sf] b]lvG5 . To;}u/L, *% k|ltzt ah]6–leqjf6 / !% k|ltzt ah]6–aflx/af6 lgsf;f ePsf] b]lvG5 .

180

160

140

120

100

80

60

40

20

0 2067/68 2068/69 2069/70 2070/71 2071/72 2072/73 2073/74 2074/75

cfly{s jif{

cd]l/sL 8n/ !) nfvdf

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51

5

/]vflrq @)-s_M s'n lgsf;f

cf=j= @)&$÷&% df ljZj a}+s ;d"x ;aeGbf a9L /sd -cd]l/sL 8n/ %# s/f]8 #% nfv_ jf s'n lgsf;fsf] sl/a ## k|ltzt, lgsf;f ug]{ ljsf; ;fe]mbf/ aGg k'u]sf] 5 . o;dWo] (&=* k|ltzt ah]6–leqaf6 ePsf] 5 . of] lgsf;f cf=j= @)&#÷&$ sf] cd]l/sL 8n/ #$ s/f]8 ^) nfv eGbf %$ k|ltztn] a9L xf] . ljZj a}+s ;d"xsf] lgsf;f cf=j= @)&!÷&@ af6 lg/Gt/ j[l4 eO/x]sf] 5 . cf=j= @)&$÷&% sf] jflif{s lgsf;f x]bf{ of] clxn];Dd s} pRr /sd xf] .

cd]l/sL 8n/ !) nfvdf

206

83

35 35 26 25 20 18 166 4 1 0.5 0.1

57

cfly{s ;'wf/

cfjf; lz

Iff

:yfgLo ljsf;

s[lif

:jf:Yo

;8s

zx/L ljsf;

pmhf{

jfl0fHo

jftfj/0f, lj1fg

tyf k|ljlw l;Fr

fO

a}slNks pmhf{ jg

dlxnf,

afnaflnsf

Page 66: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

52

ljsf; ;xfotf k|ltj]bg

tflnsf !$M kfFr zLif{ lgsf;f k|fKtug{] cfof]hgfx?, cf=j= @)&$÷&%

cfof]hgfsf] gfd If]qs'n k|lta4tf

-cd]l/sL 8n/df_

cf=j= @)&$÷&% df lgsf;f -cd]l/sL

8n/df_

g]kfnsf] nflu klxnf] sfo{qmdfTds ljQLo tyf ;fj{hlgs ljQ Joj:yfkg ljsf; gLlt C0f

cfly{s ;'wf/ 200,000,000 194,860,000

e"sDk cfjf; k'glg{df{0f cfof]hgf –cfO=l8=P= cfjf; 200,000,000 73,424,076

ljBfno If]q ljsf; sfo{qmd -P;=P;=l8=lk=_ lzIff 185,000,000 29,995,042

/fli6«o u|fdL0f oftfoft ;'b[9Ls/0f sfo{qmd -P;=Pg=cf/=l6=lk=_ :yfgLo ljsf; 100,000,000 26,190,183

kl/0ffdd'vL g]kfn :jf:Yo If]q Joj:yfkg Joj:yfkg ;'wf/ sfo{qmd :jf:Yo 200,000,000 194,860,000

/]vflrq @)-v_M s'n lgsf;f, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&%

600

500

400

300

200

100

0 2067/68 2068/69 2069/70 2070/71 2071/72 2072/73 2073/74 2074/75

cfly{s jif{

cd]l/sL 8n/ !) nfvdf

Page 67: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

53

cWofo 5

ljZj a}+s ;d"xaf6 cf=j= @)&$÷&% df ePsf] s'n lgsf;fdWo] cfly{s ;'wf/ If]qn] cd]l/sL 8n/ @) s/f]8 ^$ nfv, cfjf; If]qn] cd]l/sL 8n/ * s/f]8 #$ nfv / lzIff If]qn] cd]l/sL 8n/ % s/f]8 &) nfv kfPsf lyP . cf=j= @)&$÷&% df ljZj a}+s ;d"xaf6 ;xof]u k|fKt pRr lgsf;f k|fKt cfof]hgfx?df g]kfnsf] nflu klxnf] jh]6 ;xfotfsf] ?kdf k|Kt ljQLo tyf ;fj{hlgs ljQ Joj:yfkg If]qsf] ;'wf/;+u cfj4 ljsf; gLlt C0f, e"sDk cfjf; k'glg{df{0f cfof]hgf, ljBfno If]q ljsf; sfo{qmd -P;=P;=l8=lk=_, /fli6«o u|fdL0f oftfoft ;'b[9Ls/0f sfo{qmd -P;=Pg=cf/=l6=lk=_ / glthfd"ns g]kfn :jf:Yo If]q Joj:yfkg ;'wf/ sfo{qmd /x]sf 5g\ . ljZj a}+s ;d"xn] ljut * jif{df u/]sf] s'n lgsf;f cd]l/sL 8n/ @ ca{ #$ s/f]8 %@ nfv k'u]sf] 5 .

/]vflrq @!-s_M s'n lgsf;f

tflnsf !%M kfFr zLif{ lgsf;f k|fKtug]{ cfof]hgfx?, cf=j= @)&$÷&%

cfof]hgfsf] gfd If]qs'n k|lta4tf -cd]l/sL 8n/

df_

cf=j= @)&$÷&% df lgsf;f -cd]l/sL

8n/df_

e"sDk cfkTsfnLg ;xfotf cfof]hgf

lzIff, :yfgLo ljsf;, ;8s oftfoft, zx/L ljsf;

219,309,234 55,212,893

cd]l/sL 8n/ !) nfvdf

zx/L ljsf;

pmhf{

vfg]kfgL

lzIff

;8s oftfoft

:yfgLo ljsf; s[l

if;+rf/

l;FrfO

xjfO{ oftfoft

ko{6g gLl

t

cfly{s ;'wf/

jfl0fHo

jftfj/0f, lj1fg

tyf k|ljlw cG

o

66

5753

40

28 28

74 4 2 1 0.4 0.3 0.2 0.1 0.04

Page 68: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

54

ljsf; ;xfotf k|ltj]bg

cfof]hgfsf] gfd If]qs'n k|lta4tf -cd]l/sL 8n/

df_

cf=j= @)&$÷&% df lgsf;f -cd]l/sL

8n/df_

blIf0f Pl;ofnL pk–If]qLo cfly{s ;xof]u -;f;]s_ pmhf{ k|0ffnL lj:tf/ cfof]hgf

pmhf{ 1,300,000,000 35,615,615

If]qLo zx/L ljsf; cfof]hgf -cf/=o'=l8=lk=_

zx/L ljsf; 150,000,000 26,984,558

sf7df08" pkTosf vfg]kfgL cfk"lt{ ;'wf/ cfof]hgf vfg]kfgL 170,000,000 25,568,875

ljBfno If]q ljsf; sfo{qmd -P;=P;=l8=lk=_

lzIff 120,500,000 20,000,000

cf=j= @)&$÷&% df Pl;ofnL ljsf; a}+s -P=l8=la=_ bf];|f] 7"nf] lgsf;f stf{ -s'n lgsf;fsf] !* k|ltzt cyf{t cd]l/sL 8n/ @( s/f]8 !& nfv_ ljsf; ;fe]mbf/ jGg k'u]sf] 5 . P=l8=la=sf] (% k|ltzt ;xfotf ah]6–leqaf6 ePsf] lyof] . cf=j= @)&!÷&@ af6 P=l8=la=sf] jflif{s lgsf;f lg/Gt/ ?kdf j[l4 eO/x]sf] 5 . ljut * jif{df P=l8=la=sf] s'n lgsf;f cd]l/sL 8n/ ! ca{ %$ s/f]8 %& nfv k'u]sf] 5 .

/]vflrq @!-v_M s'n lgsf;f, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&%

300

250

200

150

100

50

0 2067/68 2068/69 2069/70 2070/71 2071/72 2072/73 2073/74 2074/75

cfly{s jif{

cd]l/sL 8n/ !) nfvdf

Page 69: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

55

cWofo 5

zx/L ljsf;, pmhf{, vfg]kfgL, lzIff, ;8s oftfoft, :yfgLo ljsf;, / s[lif nufotsf If]qx?df Pl;ofnL ljsf; a}+ssf] pNn]vgLo of]ubfg /x]sf] 5 . Pl;ofnL ljsf; a}+ssf] ;xof]udf ;~rflnt ;aeGbf a9L lgsf;f ePsf cfof]hgfx?df e"sDk cfkTsfnLg ;xfotf cfof]hgf, blIf0f Pl;ofnL pk–If]qLo cfly{s ;xof]u -;f;]s_ pmhf{ k|0ffnL lj:tf/ cfof]hgf, If]qLo zx/L ljsf; cfof]hgf -cf/=o'=l8=lk=_, sf7df08" pkTosf vfg]kfgL cfk"lt{ ;'wf/ cfof]hgf, / ljBfno If]q ljsf; sfo{qmd -P;=P;=l8=lk=_ ;d]t /x]sf 5g\ . blIf0f Pl;ofnL pk–If]qLo cfly{s ;xof]u -;f;]s_ pmhf{ k|0ffnL lj:tf/ cfof]hgfsf] nflu Pl;ofnL ljsf; a}+ssf] ;aeGbf a9L k|lta4tf /x]sf] 5 .

÷

/]vflrq @@-s_M s'n lgsf;f

tflnsf !^M kfFr zLif{ lgsf;f k|fKtug]{ cfof]hgfx?, cf=j= @)&$÷&%

cfof]hgfsf] gfd If]qs'n k|lta4tf -cd]l/sL 8n/df_

cf=j= @)&$÷&% df lgsf;f -cd]l/sL

8n/df_

g]kfn :jf:Yo If]q sfo{qmd t];|f] r/0f :jf:Yo 110,058,722 20,812,791

:yfgLo ljsf;

:jf:Yo

k'glg{df{0f u[x

ljQLo ;]jfx?

jftfj/0f, lj1fg

tyf k|ljlw

lzIff

vfg]kfgL

cfly{s ;'wf/ zf

lGt

dlxnf, afnaflnsf

a}slNks pmhf{

glas/0fLo

pmhf{

gLlt

30

22

19

14

10

7 64

3 2 21 1 1

cd]l/sL 8n/ !) nfvdf

>d

0.3

Page 70: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

56

ljsf; ;xfotf k|ltj]bg

cfof]hgfsf] gfd If]qs'n k|lta4tf -cd]l/sL 8n/df_

cf=j= @)&$÷&% df lgsf;f -cd]l/sL

8n/df_

g]kfndf e"sDkkZrftsf] k'glg{df{0f – k5fl8sf] /fd|f] ;'wf/

e"sDk k'glg{df{0f 108,949,367 19,447,933

:yfgLo ;'zf;g tyf ;fd'bflos ljsf; sfo{qmd, bf];|f] r/0f -Pn=lh=l;=l8=lk= bf];|f]_

:yfgLo ljsf; 80,901,263 17,596,481

;'/Iff / Gofo ;'b[9Ls/0fsf] nflu PsLs[t sfo{qmd -cfO=lk=– P;=P;=h]=_

u[x, dlxnf, afnaflnsf tyf ;dfh sNof0f

62,028,925 12,402,075

u|fdL0f kx'Fr sfo{qmd, t];|f] r/0f :yfgLo ljsf; - 12,396,967

;+o'Qm clw/fHosf] lgsf;fn] :yfgLo ljsf;, :jf:Yo, e"sDk k'glg{df{0f, u[x / ljQLo ;]jfx? nufotsf If]qx?df dxTjk"0f{ of]ubfg k'¥ofPsf] 5 . ;+o'Qm clw/fHosf] ;xof]udf ;+rflnt pRr–lgsf;f ePsf cfof]hgfx?df g]kfn :jf:Yo If]q sfo{qmd t];|f] r/0f, g]kfndf e"sDkkZrftsf] k'glg{df{0f sfo{qmd, :yfgLo ;'zf;g tyf ;fd'bflos ljsf; sfo{qmd, bf];|f] r/0f -Pn=lh=l;=l8=lk= bf];|f]_, ;'/Iff / Gofo ;'b[9Ls/0fsf] nflu PsLs[t sfo{qmd -cfO{=lk=P;=P;=h]=_, / u|fdL0f kx'Fr sfo{qmd, t];|f] r/0f /x]sf 5g\ .

/]vflrq @@-v_M s'n lgsf;f, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&%

180

160

140

120

100

80

60

40

20

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cd]l/sL 8n/ !) nfvdf

2067/68 2068/69 2069/70 2070/71 2071/72 2072/73 2073/74 2074/75

cfly{s jif{

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57

cWofo 5

;+o'Qm clw/fHon] cf=j= @)&$÷&% df cd]l/sL 8n/ !@ s/f]8 #( nfv -s'n lgsf;fsf] sl/a &=^ k|ltzt_ lgsf;f u/]/ g]kfndf pRr lgsf;f ug]{ ljsf; ;fe]mbf/x? dWo] Ps x'g] k|lqmofnfO{ lg/Gt/tf lbPsf] 5 . ljut * jif{sf] cjlwdf ;+o'Qm clw/fHon] jflif{s ?kdf cd]l/sL 8n/ !) s/f]8sf] xf/fxf/L jf ;f]eGbf a9Lsf] b/n] lgsf;f u/]sf] 5 . ;+o'Qm clw/fHosf] * jif{sf] s'n lgsf;f cd]l/sL 8n/ (@ s/f]8 && nfv k'u]sf] 5 .

cd]l/sL cGt/f{li6«o ;xof]u lgof]u -o'=P;=P=cfO=l8=_

/]vflrq @#-s_M s'n lgsf;f

tflnsf !&M kfFr zLif{ lgsf;f k|fKtug]{ cfof]hgfx?, cf=j= @)&$÷&%

cfof]hgfsf] gfd If]qs'n k|lta4tf

-cd]l/sL 8n/df_

cf=j= @)&$÷&% df lgsf;f -cd]l/sL

8n/df_

;'cfxf/f bf];|f] :jf:Yo 63,254,184 10,651,300

g]kfndf o';=P;=P=cfO{=l8=sf] k|f/lDes :t/ k9fO sfo{qmd -O=lh=cf/=lk=_ lzIff 53,870,553 8,796,745

xl/of] jg sfo{qmd bf];|f] jg 18,000,000 8,557,346

s[lif, :jf:Yo / j}slNks hLjgofkg k|j4{g -lk=P=Pr=P=Pn=_

s[lif, hLjgofkg, :yfgLo ljsf;

37,000,000 8,476,457

:jf:Yo k|0ffnL ;'b[9Ls/0f -Pr=P;=P;=_ :jf:Yo 23,716,456 7,851,304

44

1713

97 6

4 4 4 3 3 3 2 1

:jf:Yo

lzIff s[l

if jg

hLjgofkg

;fdfGo k|zf;g

ljQLo ;'wf/

cfjf;

jftfj/0f, lj1fg

tyf k|ljlw

:yfgLo ljsf;

pmhf{

ljljw

dlxnf, afnaflnsf

vfg]kfgL

cd]l/sL 8n/ !) nfvdf

k'glg{df0f

0.04

Page 72: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

58

ljsf; ;xfotf k|ltj]bg

låkIfLo ljsf; ;fe]mbf/x?dWo] cd]l/sL cGt/f{li6«o ;xof]u lgof]u cf=j= @)&$÷&% df bf];|f] pRr–lgsf;f stf{ ljsf; ;fe]mbf/sf] ?kdf /xg k'Uof] . o; lgof]un] cd]l/sL 8n/ !! s/f]8 &( nfv -s'n lgsf;fsf] sl/a &=# k|ltzt_ lgsf;f u/]sf] lyof] . cf=j= @)&)÷&! b]lv cd]l/sL cGt/f{li6«o ;xof]u lgof]usf] jflif{s of]ubfg /sd pNn]vgLo ?kdf j[l4 ePsf] 5 . cd]l/sL cGt/f{li6«o ;xof]u lgof]un] * jif]{ cjlwdf u/]sf] s'n lgsf;f cd]l/sL 8n/ ^* s/f]8 ^& nfv k'u]sf] 5 .

/]vflrq @#-v_M s'n lgsf;f, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&%

cf=j= @)&$÷&% df cd]l/sL cGt/f{li6«o ;xof]u lgof]uaf6 :jf:Yo If]qn] ;aeGbf a9L lgsf;f k|fKt u/]sf] 5 . o; lgof]uaf6 ;~rflnt cfof]hgfx? ;'cfxf/f bf];|f], g]kfndf o';=P;=P=cfO{=l8=sf] /fli6«o k|f/lDes sIff k9fO sfo{qmd -O=lh=cf/=lk=_, xl/of] jg sfo{qmd bf];|f], s[lif, :jf:Yo tyf j}slNks hLljsf]kfh{g k|j4{g -kxn_, / :jf:Yo k|0ffnL ;'b[9Ls/0f -Pr=P;=P;=_ n] cf=j= @)&$÷&% df ;aeGbf a9L lgsf;f k|fKt u/]sf 5g\ .

160

140

120

100

80

60

40

20

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cd]l/sL 8n/ !) nfvdf

2067/68 2068/69 2069/70 2070/71 2071/72 2072/73 2073/74 2074/75

cfly{s jif{

Page 73: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

59

cWofo 5

o'/f]k]nL ;+3 -O=o'=_

/]vflrq @$-s_M s'n lgsf;f

tflnsf !*M kfFr zLif{ lgsf;f k|fKtug]{ cfof]hgfx?, cf=j= @)&$÷&%

cfof]hgfsf] gfd If]qs'n k|lta4tf

-cd]l/sL 8n/df_

cf=j= @)&$÷&% df lgsf;f

-cd]l/sL 8n/df_

k'g?4f/ tyf k'glg{df{0fsf] nflu g]kfn – O=o'= lqmofzLntf – Pg=O=P=cf/=cf/= – -/fi6« lgdf{0f cg'aGw_

zflGt tyf k'glg{df{0f

115,591,671 47,478,332

ljBfno If]q ljsf; sfo{qmd -P;=P;=l8=lk=_

lzIff 72,537,960 23,516,791

g]kfndf kf]if0fsf] nflu xft]dfnf] :yfgLo ljsf; 24,106,519 11,589,811

g]kfnsf] afFs] / ;nf{xL lhNnfx?sf af9L kLl8t afnaflnsf / ltgLx?sf kl/jf/sf] ljkb\ k'g?4f/ -O=l;=Pr=cf]= – (!)#^_

:jf:Yo 9,436,000 7,548,800

kfgL, pmhf{, s[lifM dWo–klZrd / ;'b"/–klZrddf u|fdL0f hLjgofkg clej[l4 -8An'=P=le=P=_

pmhf{ 23,472,000 7,076,241

48

27

129

7

2 2 2 1 1 1 13

zflGt lz

Iff

:yfgLo ljsf;

:jf:Yo

pmhf{

ljQLo ;'wf/

k'glg{df{0f

;+j}wflgs lgsfo

ljljw

jftfj/0f, lj1fg

tyf k|ljlw

hLjgofkg

of]hgf

cGo(<

10 nfv c=8=)

cd]l/sL 8n/ !) nfvdf

Page 74: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

60

ljsf; ;xfotf k|ltj]bg

cf=j= @)&$÷&% df g]kfnnfO{ ljsf; ;xfotf k|bfg ug]{ ax'kIfLo ljsf; ;fe]mbf/x? dWo] o'/f]k]nL ;+3 Ps pRr lgsf;fstf{sf] ?kdf /x]sf] 5 . o;n] ;f] cfly{s jif{df cd]l/sL 8n/ !! s/f]8 ^@ nfv -s'n lgsf;fsf] &=@ k|ltzt_ lgsf;f u/]sf] lyof] . of] cl3Nnf] jif{sf] cd]l/sL 8n/ * s/f]8 #( nfvdf sl/a #* k|ltztn] j[l4 xf] . * jif]{ cjlwdf o'/f]k]nL ;+3n] cfˆgf] jflif{s lgsf;f cf=j= @)&@÷&# sf] cd]l/sL 8n/ @ s/f]8 (% nfvaf6 pNn]Vo j[l4 u/L cf=j= @)&$÷&% df cd]l/sL 8n/ !! s/f]8 ^@ nfv k'¥ofPsf] 5 . o'/f]k]nL ;+3sf] * jif]{ cjlwsf] lgsf;f cd]l/sL 8n/ $@ s/f]8 ^( nfv *) xhf/ k'u]sf] 5 .

/]vflrq @$-v_M s'n lgsf;f, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&%

cf=j= @)&$÷&% df g]kfn–O=o" k'g?4f/ tyf k'glg{df{0fsf] nflu sfo{ – Pg=O=P=cf/=cf/= ;aeGbf a9L lgsf;f k|fKt ug{] cfof]hgf lyof] eg] o;kl5 ljBfno If]q ljsf; sfo{qmd -P;=P;=l8=lk=_, g]kfndf kf]if0fsf] nflu xft]dfnf], g]kfnsf] afFs] / ;nf{xL lhNnfx?sf af9L kLl8t afnaflnsf / ltgLx?sf kl/jf/sf] ljkb\ k'g?4f/, / kfgL, pmhf{, s[lifM dWo–klZrd / ;'b"/–klZrddf u|fdL0f hLljsf]kfh{g clej[l4 -8An'=P=le=P=_ /x]sf lyP .

2067/68 2068/69 2069/70 2070/71 2071/72 2072/73 2073/74 2074/75

120

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cd]l/sL 8n/ !) nfvdf

cfly{s jif{

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61

e"sDk kZrftsf] k'glg{lgdf{0fsf nflu k|lt1f, k|lta4tf / lgsf;fx?

6

ljsf; ;fe]mbf/x?

k|lt1f!@ k|lta4tf!#

k|lt1f lj?4

k|lta4tf k|ltzt

cf=j= @)&@÷&# sf] lgsf;f

cf=j= @)&#÷&$ sf] lgsf;f

cf=j= @)&$÷&% sf] lgsf;f

s'n lgsf;f

k|lta4tf lj?4 lgsf;f k|ltzt

P=l8=la= 600,000,000 322,564,797 54 18,427,082 14,978,015 56,096,105 89,501,202 28

c:6]«lnof 4,635,300 - 0 4,770,133 4,770,133 -

cl:6«of 1,200,000 - 0 - - - - -

a+unfb]z 502,815 - 0 - -

Sofgf8f 10,500,000 - 0 - - - - -

rLg 766,927,000 766,927,000 100 10,669,032 - 9,649,589 20,318,621 3

O=o'= 117,484,500 194,290,233 165 6,678,232 57,950,744 49,799,132 107,749,876 55

!! ljsf; ;xfotf k|ltj]bg -l8=l;=cf/=_, @)&!÷&@, cy{ dGqfno, g]kfn .

!@ cfO=l;=Pg=cf/= df ul/Psf] k|lt1f, @)&@ .

!# @)&% c;f/ #! ;Ddsf] k|lta4tf .

lj=;+= @)&@ ;fn c;f/ !) ut] sf7df8f}+df ;DkGg g]kfnsf] k'glg{df{0f ;DaGwL cGt/f{li6«o ;Dd]ng -cfO=l;=Pg=cf/=_df e"sDk kl5sf] k'g?Tyfg, k'g?4f/ / k'glg{df{0fsf] nflu cGt/f{li6«o ;d'bfo / ljsf; ;fe]mbf/x?n] ;a} u/]/ cd]l/sL 8n/ $ ca{ !) s/f]8 (% nfv k|bfg ug{] k|lt1f u/]sf lyP .!!

tflnsf !(M k|lt1f, k|lta4tf / lgsf;fx? -cd]l/sL 8n/df_

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62

ljsf; ;xfotf k|ltj]bg

ljsf; ;fe]mbf/x?

k|lt1f!@ k|lta4tf!#

k|lt1f lj?4

k|lta4tf k|ltzt

cf=j= @)&@÷&# sf] lgsf;f

cf=j= @)&#÷&$ sf] lgsf;f

cf=j= @)&$÷&% sf] lgsf;f

s'n lgsf;f

k|lta4tf lj?4 lgsf;f k|ltzt

lkmgNof08 2,237,800 1,118,900 50 - 418,410 10,000 428,410 38

hd{gL 33,567,000 34,000,000 101 - 3,969,320 3,866,682 7,836,002 23

cfO=Pd=Pkm= 50,000,000 50,000,000 100 - - - - -

ef/t 1,400,000,000 1,078,820,849 77 - - 2199825 2,199,825 0.2

hfkfg 260,000,000 348,777,017 134 10,347,460 55,769,888 89,601,820 155,719,168 45

g]b/Nof08 26,000,000 - 0 - - -

gj]{ 15,965,500 - 0 2,179,958 1,812,340 363,321 4,355,619 -

kfls:tfg 1,000,000 - 0 - - - - -

b=sf]l/of 10,000,000 8,400,000 84 5,702,183 1,509,828 3,412,412 10,624,423 126

;fpbL sf]if 30,000,000 - 0 - - - - -

>Ln+sf 2,500,000 - 0 - - - -

l:j8]g 10,000,000 - 0 - - - - -

l:j6\h/Nof08 25,000,000 - 0 7,715,498 2,614,803 3,605,135 13,935,436 -

6sL{ 2,000,000 - 0 - -

o'=s]= 110,000,000 165,500,000 150 9,958,551 25,226,377 19,447,933 54,632,861 33

cd]l/sf 130,000,000 159,821,409 123 14,376,219 23,661,751 4,349,572 42,387,542 27

ljZj a}+s 500,000,000 498,970,853 100 63,610,000 137,482,406 110,011,725 311,104,131 62

hDdf 4,109,519,915 3,629,191,058 88 154,434,348 325,393,883 352,413,250 825,563,248 23

Page 77: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

63

cWofo 6

cf=j= @)&$÷&% df ljsf; ;fe]mbf/x?n] cd]l/sL 8n/ #% s/f]8 @$ nfv lgsf;f u/]sf lyPÙ h'g cf=j= @)&#÷&$ sf] cd]l/sL 8n/ #@ s/f]8 %$ nfv s]xL a9L xf] . ljut # cfly{s jif{x?df lgsf;f /sd cd]l/sL 8n/ *@ s/f]8 %^ nfv k'u]sf] 5 . tyflk, k|lta4tfsf] t'ngfdf lgsf;fsf] k|ltzt @# dfq /x]sf] 5 . Pp6f dggof]Uo s'/f s] 5 eg] @)&@ sf] cGt/f{li6«o ;Dd]ngdf k|lt1f gu/]tf klg s]lx cGt/f{li6«o ;+:yfx?n] k'glg{df{0fsf] nflu /sd lgsf;f ul//x]sf 5g\ .

k|lt1f ul/Psf] s'n /sd cd]l/sL 8n/ $ ca{ !) s/f]8 (% nfvsf] sl/a ** k|ltzt -cd]l/sL 8n/ # ca{ ^@ s/f]8 (@ nfv_ ljleGg ljsf; ;fe]mbf/x?n] g]kfn ;/sf/;+u @)&% c;f/;Dddf ;Demf}tf u/]/ k|lta4tf hgfPsf 5g\ . e"sDkkZrftsf] k'glg{df{0fsf] nflu ;aeGbf a9L /sd k|bfg ug{ k|lt1f ug]{ rLg, ef/t, P=l8=la= / ljZj a}+s lyP . ef/t, rLg, hfkfg, cd]l/sf, ;+o'Qm clw/fHo, hd{gL, sf]l/of, cfO=Pd=Pkm=, ljZj a}+s / O=o'=n] cfˆgf k|lt1fx?sf] %) k|ltzt eGbf a9L /sd k|lta4tfx?df cg'jfb ul/;s]sf 5g\ . O=o'=, hd{gL, cfO=Pd=Pkm=, rLg, cd]l/sf / ;+o'Qm clw/fHon] k|lt1f /sd a/fa/ jf ;f] eGbf a9Lsf] k|lta4tf hgfPsf 5g\ . k|lt1fsf afFsL /sdx?nfO{ k|lta4tfdf ?kfGt/0f ug{ ;DalGwt ljsf; ;fe]mbf/x?;+u ;/sf/n] kxn ul//x]sf] 5 .

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64

ljsf; ;xfotf k|ltj]bg

/fli6«o ah]6df ;xfotf ljlgof]hg / vr{sf k|j[lQx?

7/]vflrq @% df b]vfOP e}+m g]kfnsf] ah]6df j}b]lzs ;xfotfsf] c+z @( k|ltzt gf3]sf] 5}g . e"sDk kl5sf] k'glg{df{0fsf] nflu ePsf] 7"nf] ljlgof]hgn] cf=j= @)&@÷&# kl5 jflif{s ah]6df j}b]lzs ;xfotfsf] lx:;f a9]sf] b]lvG5 . cf=j= @)&$÷&% df s'n ah]6df j}b]lzs ;xfotfsf] lx:;f 36]/ cf=j= @)&#÷&$ sf] sl/a @( k|ltztaf6 @@ k|ltztdf k'u]sf] 5 . s'n /fli6«o ah]6df j}b]lzs ;xfotfsf] s'g} lglZrt c+z ljlgof]hg ul/b}g, / j}b]lzs ;xfotfsf] cg'kft ljut ( jif{sf] ;dLIff cjlwdf sl/a !* k|ltzt / @( k|ltztsf] aLr 36a9 ePsf] b]lvG5 . oxfF Wofg lbg'kg]{ dxTjk"0f{ s'/f s] 5 eg] cfGtl/s ;|f]t kl/rfngdf ePsf] j[l4n] ubf{ ah]6df j}b]lzs ;xfotfsf] cfsf/ a9]tf klg s'n of]udf o;sf] lx:;f #) k|ltzt eGbf sd g} /x]sf] 5 .

/]vflrq @%M /fli6«o ah]6 ljlgof]hgdf ljsf; ;xfotfsf] lx:;f, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&%

;|f]tx?M cfly{s ;j]{If0fx?, ah]6 jQmJox?, Pkm=Pd=cfO=P;=

s'n ah]6 j}b]lzs ;xfotf k|ltzt

26 26 18 22

22

2025

29

338385 405

517

618

820

1,049

1,279

g]kfnL ?k}ofF ca{df

2067/68 2068/69 2069/70 2070/71 2071/72 2072/73 2073/74 2074/75

cfly{s jif{

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65

/]vflrq @^ n] ljut * cfly{s jif{x? -cf=j= @)^&÷^* b]lv cf=j= @)&$÷&%_ sf] ;/sf/sf] s'n jflif{s ah]6 ljlgof]hg / vr{ -ah]6sf] j}b]lzs ;xfotf c+z ;d]t_ k|:t't u/]sf] 5 . o;n] k|To]s jif{ &) k|ltzt eGbf a9L / ;dLIff cjlwdf *) k|ltzt eGbf a9L ah]6 vr{ ePsf] b]vfpF5 . cf=j= @)&@÷&# df vr{sf] k|ltzt s]jn &# lyof]Ù h'g ;dLIff cjlwsf] g} ;aeGbf sd xf] . sd vr{ x'g'sf] sf/0fdf !@ a}zfv @)&@ sf] e"sDk / nuQ} cf=j= @)&@÷&# df ePsf] gfsfaGbL jf6 pTkGg oftfoft cj/f]w /x]sf lyP . tyflk, cf=j= @)&#÷&$ df (& k|ltzt / cf=j= @)&$÷&% df () k|ltzt eGbf a9L vr{ ePsf lyP . of] ;'wf/ cy{ dGqfnosf] lgoldt cg'udgsf] sf/0fn] ;Dej ePsf] lyof] . cf=j= @)^&÷^* b]lv cf=j= @)&$÷&% sf] aLr ah]6 ljlgof]hgsf] ;fy;fy} vr{sf] cfsf/ pNn]vgLo ?kdf a9]sf] 5 . oyfy{df k|To]s jif{ jflif{s vr{ nIo cg'?k gePtf klg j}b]lzs ;xfotf tkm{sf] vr{ ;+u dfq t'ngf ubf{ ljlgof]hgdf ;du| vr{sf] k|ltzt ;sf/fTds g} /x]sf] b]lvG5 .

/]vflrq @^M /fli6«o ah]6 ljlgof]hg / vr{, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&%

/]vflrq @& cg';f/ ljut jif{x?df /fli6«o ah]6df j}b]lzs ;xfotfsf] vr{ k|ltztutdf j[l4 x'g g;s]sf] b]lvG5 . cf=j= @)^&÷^* sf] %& ca{ (( s/f]8 &* nfv ?k}ofF ljlgof]hgdf *& ca{ %& s/f]8 %^ nfv, cyf{t ^^ k|ltzt dfq, vr{ ePsf] b]lvG5 . cf=j= @)&#÷&$ df # va{ ! ca{ *) s/f]8 %$ nfv ?k}ofFsf] ljlgof]hgdf (# ca{ @! s/f]8 #! nfv ?k}ofF, cyf{t sl/a #! k|ltzt dfq, vr{ ePsf] lyof] . of] g} ;dLIff cjlw -cf=j= @)^&÷^* b]lv cf=j= @)&$÷&%_ df j}b]lzs ;xfotf lx:;f tk{m n]vfa4 ul/Psf] ;aeGbf sd vr{ :t/ xf] . tyflk, cf=j= @)&$÷&% df eg] s]xL ;'wf/ eP/ sl/a $) k|ltzt k'u]sf] 5 .

s'n ah]6 ah]6 vr{ k|ltzt

338385 405

517618

820

1,049

1,279

87 88 8984

8473

97

91

g]kfnL ?k}ofF ca{df

2067/68 2068/69 2069/70 2070/71 2071/72 2072/73 2073/74 2074/75

cfly{s jif{

;|f]tx?M cfly{s ;j]{If0fx?, ah]6 jQmJox?, Pkm=Pd=cfO=P;=

cWofo 7

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66

ljsf; ;xfotf k|ltj]bg

/]vflrq @&M ljsf; ;xfotfsf] ah]6 ljlgof]hg / vr{, cf=j= @)^&÷^* b]lv cf=j= @)&$÷&%

/fli6«o ah]6df j}b]lzs ;xfotfsf] c+z k|To]s jif{ a9]sf] 5 . ljut cfly{s jif{x? -cf=j= @)&#÷&$ / cf=j= @)&$÷&%_ df k|ltztsf lx;fjn] vr{ a9]tf klg ;du| ?kdf vr{sf] cj:yf ;Gtf]ifhgs b]lvb}g .

g]kfnsf] ljsf; ljQ d"Nof+sg k|ltj]bgn] ljz]if u/L yk ljQo >f]t cfslif{t ug{] ;/sf/L k|of;x?nfO{ sd k'FhLut vr{sf] k|j[lQn] g]kfnsf] cjzf]if0f Ifdtf 36fpg s;/L e"ldsf v]n]sf] 5 eGg] ljifodf cWoog u/]sf] 5 . /fli6«o k'glg{df{0f k|flws/0fsf] ;~rfngn] j}b]lzs ;xfotf nufot ;du| vr{df j[l4 x'g] cfzf ul/Psf] 5 . k'FhLut vr{ a9fpFg ;/sf/n] cf=j= @)&#÷&$ af6 ah]6 rfF8f] NofpFg] / cy{ dGqfno dfk{mt ljifout dGqfnox?;+u lgoldt cg'udg a}7sx? a:g] h:tf sbdx? rfn]sf] 5 . 6]S:6 aS; $ n] g]kfnsf] >f]t Aoj:yfkgdf pNn]vgLo ?kdf cf]u6\g] j}b]lzs ;xfotf k|lta4tfsf k|j[lQx?sf] af/]df rrf{ u/]sf] 5 . To;}u/L 6]S:6 aS; % n] g]kfn / cGoqsf] j}b]lzs ;xfotf k|jfxsf] dWodsfnLg k"jf{g'dfgsf jf/]df ljZn]if0f u/]sf] 5 .

8899

73

113 124

206

302248

66 52 65 52 4535

3140

2067/68 2068/69 2069/70 2070/71 2071/72 2072/73 2073/74 2074/75

cfly{s jif{

g]kfnL ?k}ofF ca{df

ah]6 ljlgof]hg ah]6 vr{ k|ltzt

;|f]tx?M cfly{s ;j]{If0fx?, ah]6 jQmJox?, Pkm=Pd=cfO=P;=

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67

cWofo 7

6]S:6 aS; $M g]kfndf ljsf; ;xfotf k|lta4tfsf k|j[lQx?

tflnsf sM j}b]lzs ;xfotf k|lta4tf k|j[lQx?, cf=j= @)&)÷&! b]lv cf=j= @)&$÷&%

cfly{s jif{

k|lta4tfx? -! s/f]8 ?k}ofFdf_

cg'bfg cg'bfg k|ltzt C0f C0f k|ltzt hDdf

2070/71 7,306 55 6,039 45 13,345

2071/72 9,160 41 13,422 59 22,582

2072/73 7,920 40 11,640 60 19,560

2073/74 6,043 24 19,619 76 25,661

2074/75 11,661 50 11,709 50 23,370

cy{ dGqfnon] bft[kIfsf] ;dGjo / j}b]lzs ;xotfsf] Joj:yfkg ug{] sfd ub{5 . ;xfotf ;+nUg ;a} ljsf; cfof]hgfx?sf] jftf{ ug{] / ;Demf}tfx?df x:tfIf/ ug{] sfd klg o;} dGqfnon] ub{5 . ljleGg cfof]hgfx?sf] nflu x:tfIf/ ul/Psf ;Demf}tfx?sf] cfwf/df ljsf; ;fe]mbf/x?n] u/]sf ;xfotf k|lta4tfx?sf] ;dLIff ubf{ x/]s jif{ ;xfotf 36a9 x'g]u/]sf] b]lvG5 -tflnsf s_ . ;a} ljsf; ;fe]mbf/x?sf] k|lta4tf cf=j= @)&)÷&! df ! va{ ## ca{ $% s/f]8 ?k}ofF /x]sf]df cf=j= @)&$÷&% df emG8} bf]Aa/ a9]/ @ va{ ## ca{ &) s/f]8 ?k}ofF k'u]sf] b]lvG5 . s'n j}b]lzs ;xfotf k|lta4tfdf cg'bfgsf] lx:;f qmdzM 36]sf] 5Ù tyflk cf=j= @)&$÷&% df o;sf] lx:;f C0f a/fa/ g} lyof] . csf]{ zAbdf jif}{lkR5] C0f k|lta4tfsf] lx:;f al9/x]sf] 5 . ljZj a}+s / Pl;ofnL ljsf; a}+s h:tf ;aeGbf 7"nf–lgsf;f ug]{ ax'kIfLo ljsf; ;fe]mbf/x?n] cg'bfg ;xfotfsf] :t/ 36fpFg z'? u/]sf / ;/sf/n] ;g\ @)#) ;Dddf lbuf] ljsf; nIox? xfl;n ug{ cTolws nufgL ug'{kg]{ ;Gbe{df C0f ;xfotfsf] cfsf/ lg/Gt/ a9\g ;Sg] b]lvG5 .

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68

ljsf; ;xfotf k|ltj]bg

6]S:6 aS; %M ljsf; ;xfotf k|jfxsf] dWodsfnLg k"jf{g'dfg

kl5Nnf jif{x?df ah]6–leqjf6 k|jfx x'g] ;xfotfsf] cg'kftdf lg/Gt/ k|ult ePsf] b]lvPsf] 5 . cf=j= @)&$÷&% df ah]6–leqsf] ;xfotf ;a} eGbf jl9 cyf{t &* k|ltzt lyof] . o;nfO{ ;/sf/ tyf ljsf; ;fe]mbf/x? b'j}sf] dxTjk"0f{ pknlAwsf] ?kdf x]l/Psf] 5 . ;+;bLo 5fglagsf] bfo/fdf kg]{ x'gfn] ah]6 ;+oGq dfk{mt j}b]lzs ;xfotf kl/rfng ubf{ hjfkmb]lxtf j[l4 x'G5 . ;fy}, o;n] /fli6«o ah]6 th'{df ubf{ cGt/f{li6«o / cfGtl/s >f]tnfO{ oyf]lrt Wofg k'¥ofpg ;xof]u ub{5 . ;xfotf k|efjsfl/tfsf] b[li6n] j}b]lzs ;xfotf k|jfxsf] dWodsfnLg k"jf{g'dfg Hofb} dxTjk"0f{ x'G5 . g]kfn h:tf d'n's;+u ljZj;gLo tyf lj:t[t dWodsfnLg vr{ ;+/rgf tof/ ug{ cfjZos kg]{ ;"rgf pknAw 5 eGg] s'/f ;'lglZrt ug{ klg o:tf] k"jf{g'dfg rflxG5 .

dWodsfnLg vr{ ;+/rgf -Pd=l6=O=Pkm=_ k'gM nfu" u/]/ ;fj{hlgs ljQ Joj:yfkgsf] ;'wf/df ;/sf/n] s]xL dxTjk"0f{ sbdx? rfn]sf] 5 . k|fb]lzs tyf :yfgLo txdf klg dWodsfnLg vr{ ;+/rgfx? tof/ clgjfo{ u/]sf] 5 . /fli6«o ah]6df j}b]lzs ;xfotfsf] 7"nf] lx:;f -cf=j= @)&$÷&% df @@ k|ltzt_ /x]sf] g]kfn h:tf] b]zdf ljsf; ;fe]mbf/x?n] pknAw u/fpg] ;xfotfsf] k"jf{g'dfgsf] cefjdf dWod sflng k"jf{g'dfg ck"0f{ /xG5 . ljsf; ;fe]mbf/x? cfk}m clglZrttfdf /xg] x'gfn] of] sfd r'gf}tL k"0f{ 5 .

k|efjsf/L ljsf; ;xfotfsf] nflu cGt/fli6«o ;fe]mbf/L -lh=lk=O=l8=l;=_ cg'udg ;j]{If0fsf] dWodsfnLg k"jf{g'dfg ;DaGwL cGt/f{li6«o tYof+s cg';f/ o;df l9nf] k|ult ePsf] b]lvG5 . ;g\ @)!# df ljsf; ;xfotf /sdsf] k"jf{g'dfgsf] lx:;f &! k|ltzt lyof] . b'O{ jif{kl5 ;g\ @)!% sf] dWodsfnLg k"jf{g'dfgdf s]jn # k|ltzt a9]/ &$ k|ltzt k'u]sf] lyof] . k"jf{g'dfgsf] nflu cGt/f{li6«o dfkb08;+u t'ngf ubf{ ;g\ @)!^ df g]kfn k5fl8 k/]sf] b]lvG5 . o;nfO{ tnsf] /]vflrqn] klg :ki6 kfb{5 M

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69

cWofo 7

ljsf; ;fe]mbf/x?n] pknAw u/fPsf dWodsfnLg k"jf{g'dfgsf] tYof+s -ljsf; ;xfotf k|jfxsf] k|ltztdf_

/fli6«o of]hgf / ah]6 lgdf{0f k|lqmofnfO{ ;xof]u ug{ ljsf; ;fe]mbf/x?af6 k|fKt x'g] dWodsfnLg vr{ of]hgfx?sf] dxTjnfO{ Wofgdf /fv]/ cy{ dGqfnon] P=Pd=lk=df ;'wf/sf] k|of; ul//x]sf] 5 . cy{ dGqfnon] s]xL ljsf; ;fe]mbf/n] g]kfnsf] P=Pd=lk= df k|ltj]bg u/]sf] eGbf a9L k"jf{ cg'dfgx? cGt/f{li6«o ;xfotf kf/blz{tf cleofg -cfO=P=l6=cfO=_ nfO{ pknAw u/fPsf] kfOPsf] 5 . To;sf/0f cy{ dGqfnon] ;xfotf k|jfxsf] dWodsfnLg k"jf{g'dfgdf ;'wf/ ug{ / ;fj{hlgs ljQ Joj:yfkgsf] ;'wf/sf]nflu k|of]usf] ?kdf cfO=P=l6=cfO= jf6 tYof+s cfoft ug{] sfo{ z'? u/]sf] 5 .

66 63

24

82

6963

9285

79

Ps jif{ cufl8 b'O{ jif{ cufl8 tLg jif{ cufl8

g]kfn cGt/f{li6«o cf};t cGt/f{li6«o nIo -*! b]zx?_

;|f]tM cf]=O=l;=l8= / o '=Pg=l8=lk=, …lh=lk=O=l8=l;= @)!^ ;f/f+z k|ltj]bg.

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70

ljsf; ;xfotf k|ltj]bg

cGt/f{li6«o u}/ ;/sf/L ;+:yfjf6 j}b]lzs ;xfotf lgsf;f

8cGt/f{li6«o u}/ ;/sf/L ;+:yf -c=u}=;=;+=_ x?sf] d'Vo sf]if -sf]/ kmG8_ af6 ePsf] ;xfotf lgsf;fsf] cfsf/ -/sd_ cf= j= @)&#÷&$ sf] cd]l/sL 8n/ !* s/f]8 ^% nfvaf6 36]/ cf= j= @)&$÷&% df cd]l/sL 8n/ !! s/f]8 # nfv k'u]sf] 5 .!$ xfnsf] cfly{s jif{df ePsf] lu/fj6sf] afjh"b c=u}=;=;+=x? dfk{mt ul/Psf] ;du| of]ubfg pTn]vgLo /x]sf] 5 . c=u}=;=;+= x?n] ;]jf k|jfx, kIfkf]if0f, r]tgf clej[l4, dfgjLo ;xfotf / cfjfh ;'b[9Ls/0f tyf hjfkmb]lxtf ;+oGqx? nufotsf w]/} If]q / ljifox?df dxTjk"0f{ of]ubfg ub{5g\ . /]vflrq @* n] P=Pd=lk= df k|ltj]bg -k|ljli6_ ug]{ c=u}=;=;+= x?sf] ;+Vof klg cf=j= @)&#÷&$ ;Dd a9]sf] b]vfpF5 . cf=j= @)&$÷&% df eg] k|ltj]bg ug]{ c=u}=;=;+= x?sf] ;+Vof ^@ cf]6fdf 36]sf] 5Ù h'g cf=j= @)&)÷&! kl5sf] ;aeGbf sd xf] . b]zsf k|foM ;a} lhNnfx?df c=u}=;=;+=x? sfo{/t 5g\ . s'g} lglZrt k|b]z tyf :yfgLo txdf sfo{qmdx? ;+rfng ul//x]sf c=u}=;=;+=x?n] :yfgLo ;/sf/x?;+u sfo{ut ;dGjo ug{ cfjZos x'G5 .

/]vflrq @*M cGt/f{li6«o u}/ ;/sf/L ;+:yf / ljsf; ;xfotf lgsf;f, cf=j= @)^(÷&) b]lv cf=j= @)&$÷&%

!$ yk ljj/0f cg ';"rLx? ^ / & df klg kfpFg ;lsG5 . cGt/f{li6«o u}/ ;/sf/L ;+:yfx?sf] d 'Vo sf]if -sf]/ kmG8_df g]kfn aflx/sf bftfx?af6 k|fKt /sdx? dfq ;dfj]z x 'G5g\ .

41

76 117168

186110

960

1,3101,021 1,074

1,395

1,623

14 56 74 76 85 62

cf]=l8=P= lgsf;f c=u}=;=;+= lgsf;f k|ltj]bg ug]{ c=u}=;=;+=;++Vof

cd]l/sL 8n/ !) nfvdf

2069/70 2070/71 2071/72 2072/73 2073/74 2074/75 cfly{s jif{

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71

/]vflrq @* df c=u}=;=;+=x?n]] cf=j= @)^(÷&) df klxnf] k6s P=Pd=lk= df lgsf;f k|ljli6 u/] b]lvsf] lgsf;f /sd b]Vg ;lsG5 . P=Pd=lk= df k|ltj]bg ug{] c=u}=;=;+= x?sf] ;+Vof j[l4 ePsf]n] klg c=u}=;=;+= lgsf;f /sddf j[l4 ePsf] xf] eGg ;lsG5 . /]vflrq @* af6 dfq cf=j= @)&#÷&$ sf] lgsf;fdf ePsf] j[l4 s]xL c=u}=;=;+=x?n] lgsf;f /sd j9fPsf] sf/0fn] xf] jf c=u}=;=;+= x?sf] ;+Vof j[l4 ePsf]n] xf] eGg] ;DaGwdf lgisif{ lgsfNg ;lsb}g . To;} u/L cf=j= @)&$÷&% df ePsf] sd lgsf;f yf]/} c=u}=;=;+= x?n] P=Pd=lk= df k|ljli6 u/]sf sf/0fn] klg x'g ;Sb5 . tyflk, a}zfv @)&@ sf] e"sDk cfPkl5sf nuQ}sf jif{x?df c=u}=;=;+= sf] lgsf;fdf j[l4 ePsf] lyof] eg]/ lgisif{ lgsfNg eGg ;lsG5 .

/]vflrq @( cg';f/ cf=j= @)&$÷&% df ;]e lb lrN8]«gn] ;aeGbf a9L /sd lgsf;f u/]sf] b]lvG5 . of] ;+:yfn] cd]l/sL 8n/ # s/f]8 ^^ nfv lgsf;f u/]sf] lyof] . To;}u/L jN8{ lehg OG6/g]zgnn] cd]l/sL 8n/ ! s/f]8 %# nfv, u'8 g]af];{ OG6/g]zgn g]kfnn] cd]l/sL 8n/ ^% nfv, PS;g P8 OG6/g]zgnn] cd]l/sL 8n/ %^ nfv, / s]o/ g]kfnn] cd]l/sL 8n/ @( nfv lgsf;f u/]sf lyP . cf=j= @)&#÷&$ / cf=j= @)&$÷&% b'j}df lgsf;f /sdsf] cfwf/df ;]e lb lrN8]«g / jN8{ lehg OG6/g]zgn ;aeGbf a9L lgsf;f ug]{ c=u}=;=;+=x?sf] ?kdf /x]sf ePtf klg cf=j= @)&$÷&% df b'j}sf] lgsf;f cf=j= @)&#÷&$ sf]eGbf sd lyof] . o; cWofodf lbOPsf lgsf;f /sddf bftfx?sf] k|wfg sfof{noaf6 pknAw /sd dfq ;dfj]z 5g\ . g]kfn l:yt cfjf;Lo bftfx?sf] of]ubfg ;dfj]z 5}gg\ . g]kfn l:yt cfjf;Lo bftfx?n] c=u}=;=;+=x?nfO{ lgsf;f u/]sf /sdx? cl3Nnf cWofox?df rrf{ ul/Psf cf]=l8=P= lgsf;f cGtu{t u0fgf ul/Psf 5g\ .

/]vflrq @(M kfFr 7"nf lgsf;fstf{ cGt/f{li6«o u}/ ;/sf/L ;+:yfx?, cf=j= @)&$÷&%

37

15

7 63

cd]l/sL 8n/ !) nfvdf

s]o/ g]kfn;]e lb lrN8]«g jN8{ lehg OG6/g]zgn

u'8 g]af];{ OG6/g]zgn g]kfn

PS;g P8 OG6/g]zgn

cWofo 8

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72

ljsf; ;xfotf k|ltj]bg

cf=j= @)&$÷&% sf] If]qut of]ubfg x]bf{ -/]vflrq #)_, c=u}=;=;+=x?n] :jf:Yo If]qdf cd]l/sL 8n/ @ s/f]8 && nfv, lzIff If]qdf cd]l/sL 8n/ @ s/f]8 #* nfv, hLjLsf]kfh{g If]qdf cd]l/sL 8n/ ! s/f]8 &@ nfv, dlxnf, afnaflnsf tyf ;dfh sNof0f If]qdf cd]l/sL 8n/ ! s/f]8 @# nfv, / e"sDk k'glg{df{0f If]qdf cd]l/sL 8n/ $* nfv lgsf;f u/]sf 5g\ . yf]/} lgsf;f /sdx? ;lxt c=u}=;=;+=x? k|foM ;a} If]qx?df sfo{/t 5g\ .

/]vflrq #)M cGt/f{li6«o u}/ ;/sf/L ;+:yfx?af6 If]qut lgsf;f, cf=j= @)&#÷&$ / cf=j= @)&$÷&%

oyfy{ lgsf;f -cf=j= @)&$÷&%_ oyfy{ lgsf;f -cf=j= @)&#÷&$_

k|ltzt kl/jt{g -@)!& af6 @)!*_

-57

-24

-15

-33

-67

16

69

-56

-65

87

-43

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73

9n}+lus c;dfgtf / dlxnf ;zlQms/0fnfO{ g]kfnsf] ljsf; r'g}ltsf ?kdf lnOG5 . /f]huf/L, cfly{s ;d[l4, :jf:Yo, lzIff cflb h:tf ljsf; nIox? k|lKtsf nflu dlxnf tyf aflnsfx?sf] cj:yfdf ;'wf/ Nofpg h?/L 5 eGg] s'/f g]kfnn] :jLsf/ klg u/]sf] 5 . g]kfnn] ;x;|fAbL ljsf; nIo -Pd=l8=lh=_ sf n}+lus ljsf; kl/;"rsx? h':t} k|fylds / dfWolds ljBfno egf{df n}+lus ;dfgtfdf k|ult u/]tf klg cemf} r'gf}tLx? afFsL g} 5g\ . ;/sf/sf lbuf] ljsf; nIox?sf] cfwf/e"t k|ltj]bg, @)&$ n] g]kfnsf] ul/aL n}+lus ;d:of;+u ;DalGwt ePsf] / o;n] dlxnf tyf aflnsfx?nfO{ j9L k|efj kf/]sf] cf}NofPsf] 5 .

g]kfnsf cGt/f{li6«o ljsf; ;fe]mbf/x? / pgLx?n] pknAw u/fpg] ;|f]tn] o; If]qsf] ;'wf/sf k|of;x?df dxTjk"0f{ of]ubfg u5{ . cf]=l8=P= / c=u}=;=;+=sf sfo{qmdx? slt xb;Dd n}+lus pQ/bfoL 5g\ eg]/ a'e\mg ;xfotf Joj:yfkg ;"rgf k|0ffnL -P=Pd=lk=_ n] …n}+lus–;"rsÚ ;dfj]z u/]sf] 5 . o;n] cfof]hgf÷sfo{qmdaf6 nfeflGjt x'g] dlxnfx?sf] cg'kftsf cfwf/df cfof]hgfx?nfO{ juL{s/0f ub{5 . cfof]hgfx?nfO{ …k|ToIf ;xof]u ug]{Ú -olb ah]6sf] %) k|ltzt eGbf a9L n}+lus pQ/bfoL ePdf_, …ck|ToIf ;xof]u ug]{Ú -ah]6sf] @) b]lv %) k|ltzt n}+lus pQ/bfoL ePdf_ jf …t6:yÚ -ah]6sf] @) k|ltzt eGbf sd n}+lus pQ/bfoL ePdf_ u/L ltg efudf juL{s[t ub{5 . cf=j= @)&$÷&% sf] ljsf; ;xftf lgsf;f h'g cl3Nnf] cf=j= @)&#÷&$ eGbf !@=& k|ltzt j9L] lyof] . @& k|ltzt lx:;f cf]u6\g] cfof]hgfx?n] P=Pd=lk= n}+lus ;"rs k|lji6 u/]sf lyPgg\ . tyfkL, g]kfndf cGt/f{li6«o ljsf; ;xfotf / n}+lus d"nk|jfxLs/0fsf] ;DaGwdf of] k|lta]bgn] ;dLIff u/]sf] 5 .

n}+lus ;dfgtfnfO{ cGt/–;DalGwt -qm;sl6+u_ ljifo dflgg] ePsf]n] o;nfO{ ;a} ljsf; k|s[ofdf d"nk|jfxLs/0f ul/g' kb{5 . k|fylds nIosf] ?kdf n}+lus ;dfGtf ;DaGwL p2]Zo ePsf jf dlxnf, afnaflnsf tyf ;dfh sNof0f dGqfnoaf6 ;+rfng ePsf cfof]hgfx? / sfo{qmdx?sf] tYof+s ;+sng u/]/ dfq n}+lus d'2fdf ul/Psf] ;|f]t ljlgof]hgsf] oyfy{

Page 88: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

74

ljsf; ;xfotf k|ltj]bg

lrq k|fKt ug{ ;lsb}g . jf:tjdf n}+lus sfo{sf] d'2fsf] ;dGjo / cg'udg ug]{ lhDd]jf/L kfPsf s]lGb|o lgsfox?n] P=Pd=lk= sf] n}+lus ;"rs dfk{mt k|fKt x'g] tYof+s k|of]u u/]df nfeflGjt x'g ;Sb5g\ . P=Pd=lk=n] ljleGg cfof]hgfx?, If]qx? / dGqfnox?df eO/x]sf] n}+lus d"nk|jfxLs/0fsf] cj:yfsf] k"0f{ lrq pknAw u/fpg] x'Fbf o;sf] pkof]u nfebfoL x'g]5 .

tflnsf @)M cf]=l8=P= / n}+lus ;"rs juL{s/0f tYof+s, cf=j= @)&$÷&%

n}+lus ;"rs juL{s/0f -cfof]hgfx?sf] ;+Vof_

ah]6–leq÷aflx/ -cfof]hgfx?sf] ;+Vof_

cf=j= @)&$÷&% df lgsf;f -c]l/sL 8n/df_

hDdf

k|ToIf ;xof]u ug]{ (93) 243,978,378

ah]6–aflx/ (50) 37,992,676

ah]6–leq (43) 205,985,702

n}+lus ;"rs glbOPsf] (148)

437,619,429

ah]6–aflx/ (130) 147,266,980

ah]6–leq (18) 290,352,449

ck|ToIf ;xof]u ug]{ (84) 483,897,889

ah]6–aflx/ (41) 77,761,530

ah]6–leq (43) 406,136,358

t6:y (112) 457,285,040

ah]6–aflx/ (52) 96,234,527

ah]6–leq (60) 361,050,513

hDdf 1,622,780,736

k|:t't tflnsfdf P=Pd=lk=sf] n}+lus ;"rsaf6 lgsflnPsf tYof+s k|:t't ul/Psf 5g\ . cWoogn] cf=j= @)&$÷&% df n}+lus ;dfgtfsf] nflu cd]l/sL 8n/ &@ s/f]8 &) nfv -s'n lgsf;fsf] $$=( k|ltzt_ eGbf a9L cf]=l8=P= lgsf;f eO{ k|ToIf jf ck|ToIf ?kdf n}+lus d'2fdf of]ubfg k'¥ofPsf] b]vfpF5 . of] lgsf;f cf=j= @)&#÷&$ sf] eGbf %#=@ k|ltztn] sd xf] . cf=j= @)&$÷&% df ePsf] s'n lgsf;fsf] !% k|ltzt -cd]l/sL 8n/ @$ s/f]8 $) nfv_ n] k|ToIf / @(=* k|ltzt -cd]l/sL 8n/ $* s/f]8 $) nfv_ n] ck|ToIf ?kdf of]ubfg k'¥ofPsf] lyof] . afFsL /sdnfO{ n}+lus ;dfgtfsf] ;Gbe{df …t6:yÚ ;d"xdf /flvPsf] 5 . k|ltj]bg ug{] ljsf; ;fe]mbf/n] P=Pd=lk=sf] n}+lus ;"rs k"0f{ ?kdf ge/]sf] sf/0fn] o;f] ug{ k/]sf] xf] . d"nk|jfxLs/0fsf] sf]0fjf6 x]bf{ cf]=l8=P= lgsf;f dWo] cd]l/sL 8n/ ! s/f]8 @ nfv dfq …dlxnf, afnaflnsf, / ;dfh sNof0fÚ nfO{ k|fylds dfgL k|lji6L u/]sf] b]lvG5 . sl/a cd]l/sL 8n/ %* nfv lgsf;f k|fKt ug]{ cfof]hgfx?n] dlxnf, afnaflnsf tyf ;dfh sNof0f dGqfnonfO{ sfof{Gjog dGqfno÷lgsfosf] ?kdf pNn]v u/]sf lyP .

Page 89: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

75

cWofo 9

ljsf; ;fe]mbf/x?

k|ToIf ;xof]u ug]{

ck|ToIf ;xof]u ug]{

t6:yn}+lus ;"rs

glbOPsf

n}+lus d"nk|jfxLs[t hDdf -k|ToIf / ck|ToIf ;xof]u ug]{_

hDdf sfof{Gjog

n}+lus d"nk|jfxL s[tsf] %

lh=P=le=cfO= 1,173,541 - - - 1,173,541 1,173,541 100.00

lkmgNof08 8,341,870 3,241,150 - 1,196,100 11,583,020 12,779,120 90.64

;+o'Qm clw/fHo 30,372,726 72,750,295 738,079 20,009,180 103,123,021 123,870,280 83.25

hfkfg 72,759,481 7,498,807 22,934,808 3,013,943 80,258,288 106,207,039 75.57

l:j6\h/Nof08 7,693,784 11,411,535 4,371,532 2,935,884 19,105,319 26,412,734 72.33

c:6]«lnof 2,755,205 12,102,025 1,360,469 4,666,977 14,857,230 20,884,676 71.14

P=l8=la= 20,754,303 135,233,663 120,020,476 15,685,293 155,987,966 291,693,735 53.48

;fpbL sf]if - 163,451 168,108 - 163,451 331,559 49.30

;+o'Qm /fi6« d'n's ;d"x

29,914,189 2,239,282 25,898,405 7,570,826 32,153,471 65,622,702 49.00

o;n] n}+lus ;dfgtfd} s]lGb|t gePtf klg n}+lus d'2f ;+u ;DalGwt lqmofsnfkx? / k|fKt x'g] cfly{s ;xfotf ljleGg If]qx?, dGqfnox?, / cfof]hgfx?df s;/L ljt/0f ePsf] 5 eGg] laifodf s]xL hfgsf/L lbG5 . k|:t't cWoogaf6 n}+lustfnfO{ k|ToIf jf ck|ToIf ;xof]u ug]{ s'n cf]=l8=P=dWo] w]/} /flz ah]6–leqjf6 kl/rfng ul/Psf] -cd]l/sL 8n/ ^! s/f]8 @) nfv jf *$ k|ltzt_Ù / afFsL cd]l/sL 8n/ !! s/f]8 ^) nfv -!^ k|ltzt_ ah]6–aflx/af6 pknAw ePsf] tYo phfu/ ePsf] b]lvG5 .

tflnsf @!M ljsf; ;fe]mbf/af6 n}+lus d"nk|jfxLs/0fsf nflu ePsf] cf]=l8=P= lgsf;f, cf=j= @)&$÷&%

Page 90: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

76

ljsf; ;xfotf k|ltj]bg

ljsf; ;fe]mbf/x?

k|ToIf ;xof]u ug]{

ck|ToIf ;xof]u ug]{

t6:yn}+lus ;"rs

glbOPsf

n}+lus d"nk|jfxLs[t hDdf -k|ToIf / ck|ToIf ;xof]u ug]{_

hDdf sfof{Gjog

n}+lus d"nk|jfxL s[tsf] %

gj]{ 2,424,703 8,630,530 9,210,778 3,718,000 11,055,233 23,984,012 46.09

rLg 7,218,711 15,326,796 32,371,432 3,810,139 22,545,506 58,727,078 38.39

o'=P;=P=cfO=l8= 23,632,204 20,809,520 32,198,003 41,192,003 44,441,724 117,831,730 37.72

ljZj a}+s ;d"x 34,384,889 163,300,006 108,759,666 227,070,667 197,684,895 533,515,228 37.05

cfO=Pkm=P=l8= 1,500,000 3,878,758 10,439,789 - 5,378,758 15,818,547 34.00

O=o'= 29,817 23,516,791 15,793,933 76,837,992 23,546,609 116,178,534 20.27

hd{gL 1,022,955 3,108,727 5,490,887 19,279,826 4,131,682 28,902,395 14.30

s]=Pkm=P=O=l8= - 376,552 2,897,938 - 376,552 3,274,490 11.50

sf]l/of - 310,000 3,690,000 2,874,412 310,000 6,874,412 4.51

lh=Pkm=P=l6=Pd= - - 6,309,618 5,558,362 - 11,867,980 0.00

ef/t - - 54,562,275 2,199,825 - 56,762,100 0.00

P;=l8=Pkm= - - 68,843 - 68,843 0.00

hDdf 243,978,378 483,897,889 457,285,040 437,619,429 727,876,267 1,622,780,736

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77

cWofo 9

cf=j= @)&$÷&% df ljleGg ljsf; ;fe]mbf/jf6 ePsf] n}+lus ;"rs ;+u ;DalGwt lgsf;fsf] tYof+s -tflnsf @!_ n] n}+lus d"nk|jfxLs/0fsf] b[li6sf]0faf6 dxTjk"0f{ tYo phfu/ ub{5 . tYof+sn] ut jif{df ;ft cf]6f ljsf; ;fe]mbf/x?n] lgsf;fsf] %) k|ltzt eGbf a9L lx::ff n}+lus d"nk|jfxLs/0fsf] If]qdf u/]sf lyP . of] ;+Vof cf= j= @)&#÷&$ sf] rf}w cf]6fsf] t'ngfdf s]jn cfwf dfq xf] . o;dWo] Pl;ofnL ljsf; a}+s -P=l8=la=_, ;+o'Qm clw/fHo / hfkfg u/]/ tLg cf]6fsf] lgsf;f cd]l/sL 8n/ !) s/f]8 eGbf clws lyof] .

g]kfnsf] n}+lus ;dfgtfdf c=u}=;=;+=x?n] klg dxTjk"0f{ of]ubfg ul//x]sf 5g\ . cf=j= @)&$÷&% sf] s'n c=u}=;=;+= lgsf;f -sl/a cd]l/sL 8n/ !! s/f]8_ dWo] sl/a cd]l/sL 8n/ % s/f]8 @) nfv -s'n lgsf;fsf] $^ k|ltzt_ n}+lustfnfO{ k|ToIf jf ck|ToIf ?kdf ;xof]u ug]{ lsl;dsf lyP . afFsL cd]l/sL 8n/ ! s/f]8 *) nfv t6:y / cd]l/sL 8n/ $ s/f]8 -#^=* k|ltzt_ ;"rgfsf] cfwf/df P=Pd=lk=df juL{s/0f ul/Psf] lyPg . cf= j= @)&#÷&$ df c=u}=;=;+= lgsf;fsf] $%=% k|ltzt n}+lustfnfO{ k|ToIf jf ck|ToIf ?kdf ;xof]u ug]{ lsl;dsf lyP . To;sf/0f, of] cfly{s jif{df ;f]xL k|j[lQn] lg/Gt/tf kfPsf] 5 .

Page 92: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

78

ljsf; ;xfotf k|ltj]bg

10

g]kfnn] lbuf] ljsf;sf nIox? xfl;n ug{ alnof] k|lta4tf hgfPsf] 5 / o;sf nflu j}b]lzs ;xfotfnfO{ Pp6f dxTjk"0f{ ljlQo ;|f]tsf] ?kdf :jLsf/ u/]sf] 5 . /fli6«o of]hgf cfof]un] pRr:t/Lo /fhgLlts d~rdf k]z u/]sf] :j}lR5s /fli6«o ;dLIff k|ltj]bg, @)!& df ;du| lbuf] ljsf; nIo k|lKtsf nflu ;Defljt ljsf; ;xfotf -cf]=l8=P=_ sf] of]ubfgsf] rrf{ u/]sf] 5 . of] k|ltj]bgn] lbuf] ljsf; nIo k|lKtsf nflu cfjZos kg]{ nufgLsf] ;DaGwdf klg ljZn]if0f u/]sf] 5 . …g]kfnM lbuf] ljsf; nIox? – jt{dfg cj:yf / efjL dfu{lrq @)!^– @)#)Ú n] ;/sf/L If]qn] lbuf] ljsf; nIok|flKtsf] nflu cfjZos kg]{ s'n nufgLsf] sl/a %% k|ltzt Joxf]g'{ kg]{ / o:tf] nufgL ul/aL Go"gLs/0f / To;kl5 s[lif, :jf:Yo, lzIff, n}+lus, vfg]kfgL / ;/;kmfO{, oftfoft k"jf{wf/, hnjfo' ;DaGwL sfo{ / zf;sLo If]qdf ul/g' kg{] pNn]v u/]sf] 5 . To;/L g} k|ltj]bgn] ljsf; ;xfotfn] ;/sf/L If]q jf6 x'g] nufgLdf csf{] yk @) k|ltzt nufgL ug'{kg{], / ljsf; ;xfotfsf] () k|ltzt lbuf] ljsf; nIox?df ljlgof]hg ug'{kg]{ klg pNn]v u/]sf] 5 .!%

j}b]lzs ;xfotf nufotsf ljsf; ljQnfO{ s;/L lbuf] ljsf; nIo xfFl;n ug]{ sfo{df k|jfx ug]{ eGg] ljifodf o;sf] ?k/]vf ;lxtsf] lj:t[t nfut / nufgL /0fgLlt tof/ ug{ cfaZos x'G5 . clxn] ljsf; ;xfotf s;/L ljleGg nIox?df ljlgof]hg / ljt/0f ul/Psf] 5 eGg] ljifosf] tYof+s klg plQs} dxTjk"0f{ x'G5 . P=Pd=lk=sf] cf]=l8=P=sf] If]qut juL{s/0fn] w]/} nIox?sf] k|s[lt cGt/–;DalGwt -qm;sl6+u_ ePsf] sf/0fn] s]xL If]qx? / lbuf] ljsf; nIox? aLrsf] ;Lldt cfa4tf ;Lldt ?kdf dfq b]vfpFg ;s]sf] 5 .

!% …g]kfnM lbuf] ljsf; nIox? – jt{dfg cj:yf / efjL dfu{lrq @)!^–@)#)Ú, /fli6«o of]hgf cfof]u,

@)!&, k[i7 !&–!*

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79

pbfx/0fsf] nflu, ljsf; ;xfotfjf6 ;+rflnt sfo{qmdx? P=Pd=lk= df k|lji6 ubf{ …lzIffÚ nfO{ k|fylds If]qdf /fv]/ ul/Psf] 5 eg] o;n] lbuf] ljsf;sf] nIo $ -u'0ffTds lzIff_nfO{ of]ubfg lbO/x]sf] dfGg ;lsG5 . tyflk, tflnsf @@ df b]vfOP e}+m w]/} nIox? If]qut juL{s/0f;+u ;Lwf ;DaGw b]vfpFb}g\ . pbfx/0fsf nflu P=Pd=lk=df pRr lgsf;f ePsf] If]q …:yfgLo ljsf;Ú xf] -of] cf=j= @)&$÷&% sf] kfFr zLif{ lgsf;f k|fKt If]qx? dWo]df klg kb{5_ / o; If]qdf ul/g] nuflgn] Ps eGbf w]/} nIox? k|lKtdf of]ubfg k'¥ofpF5 .

tflnsf @@M lbuf] ljsf; nIox?

nIo !M ul/aLljxLg nIo !)M Go"g c;dfgtf

nIo @M z"Go ef]sd/L] nIo !!M lbuf] zx/x? / ;d'bfox?

nIo #M :j:y hLjg / ;d[4 hLjg:t/ nIo !@M lhDd]jf/ pkef]u / pTkfbg

nIo $M u'0ffTds lzIff nIo !#M hnjfo' ;DaGwL sfo{

nIo %M n}+lus ;dfgtf nIo !$M hnd'lgsf] hLjg -g]kfnsf] nflu c;fGble{s_

nIo ^M :jR5 kfgL / ;/;kmfO{ nIo !%M e";txdf hLjg

nIo &M wfGg ;lsg] / :jR5 pmhf{ nIo !^M zflGt, Gofo, / ;'b[9 ;+:yfx?

nIo *M dof{lbt sfd / cfly{s j[l4 nIo !&M nIox?sf] nflu ;fe]mbf/Lx?

nIo (M pBf]u, gjk|jt{g / k"jf{wf/

lbuf] ljsf; nIox?df ljsf; ;xfotf s;/L ljlgof]hg ul/Psf] 5 eGg] ljifosf] e/kbf{] tYof+ssf] cfjZostf dx;'; u/]/ cy{ dGqfnon] gofF ;xfotf Joj:yfkg ;"rgf k|0ffnL -P=Pd=cfO=P;=_ df …P;=l8=lh= ;+s]tÚ yk ug]{ k|lqmofnfO{ cufl8 a9fPsf] 5 . o;n] j}b]lzs ;xfotfaf6 ;+rflnt cfof]hgfx?nfO{ lbuf] ljsf; nIo -P;=l8=lh=_ x? / kl/df0ffTds nIox?;+u cfa4 ub{5 . o;n] g]kfnsf] j}b]lzs ;xfotf sfof{Gjog / lbuf] ljsf; nIox?sf aLr t'ngf of]Uo ljZn]if0f ug{ ;xof]u k'¥ofpFb5 . o;n] nIo cg';f/ ljsf; ;xfotf ljlgof]hg / lgsf;f eP÷gePsf] cg'udg ug{] ;/sf/L k|of;x?nfO{ ;xof]u ug]{ 5 . ;fy}, o;n] lbuf] ljsf; nIosf] Ps dxTjk"0f{ ljQLo ;|f]tsf] ?kdf /x]sf] ljsf; ;xfotf s;/L lbuf] ljsf; nIo k|lKtsf If]qx?df ljt/0f ul/Psf] /x]5 eGg] lj:t[t tYof+s pknAw u/fP/ ;du| lbuf] ljsf; nIo k|lKtsf nflu ul/g] nufgL /0fgLltsf] sfof{Gjog / cg'udgnfO{ klg ;xh agfpFg ;Sb5 . gofF ;xfotf Joj:yfkg ;"rgf k|0ffnL -P=Pd=cfO=P;=_ df ;+sng x'g] o; lsl;dsf tYof+sn] ljsf; ;fe]mbf/x? aLr yk ;dGjo ug{ ;3fp k'¥ofpFg ;Sb5 . lbuf] ljsf; nIo cg'udg ug]{ ;/sf/L k|of;x?df ;xof]u ug'{sf] cltl/Qm, P=Pd=cfO=P;=df e/kbf{] ?kdf P ;=l8=lh= tYof+s k|lji6 u/L kf/blz{tf P;=l8=lh=sf] :j?k ljZn]if0f tyf cg'udg ug{ ;3fp k'¥ofpg] 5 .

cWofo 10

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80

ljsf; ;xfotf k|ltj]bg

lbuf] ljsf; nIox?;+u cfa4 ljsf; ;xfotfsf] tYof+sx?sf] pkof]u w]/} x'g] x'gfn] oL tYof+sx?nfO{ ;d]6\g] cy{ dGqfnosf] gofF k|0fnL -P=Pd=cfO=P;=_ df P;=l8=lh= ;+s]tx? ;xL ?kdf k|ljli6 ug{ ;s]df ah]6–aflx/sf cfof]hgfx? ljsf; ;fe]mbf/x?sf] tYof+s ;+u / ah]6–leqsf cfof]hgfx? cy{ dGqfnosf] tYof+s ;+u ldnfg x'g ;S5g\ . o;sf nflu, gofF tyf rfn" cfof]hgfx? b'j}n] P;=l8=lh=If]qx?sf] :ki6 ;+s]t k|lji6 ug{ cfjZos x'g]5 . ;fy} P=Pd=cfO=P;=df cfof]hgfx?sf] lj:t[t ljj/0f k|ljli6 ug]{x?nfO{ ;Ifd agfpFg dfu{bz{g tyf tflnd k|bfg ug{ klg plQs} cfjZos x'G5 .

Page 95: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

81

bft[ lgsfout t'ngfTds lgsf;fM cf=j= @)^(÷&) b]lv cf=j= @)&$÷&%

1bftf ;d"x

oyfy{ lgsf;f -cd]l/sL 8n/df_

cf=j= @)^(÷&)

cf=j= @)&)÷&!

cf=j= @)&!÷&@

cf=j= @)&@÷&#

cf=j= @)&#÷&$

cf=j= @)&$÷&%

ljZj a}+s ;d"x 231,404,440 276,770,043 188,122,967 243,692,504 345,968,357 533,515,228

Pl;ofnL ljsf; a}+s 101,204,607 155,553,208 147,894,405 217,685,705 253,898,091 291,693,735

;+o'Qm clw/fHo 89,989,120 151,135,383 168,073,845 89,478,104 128,313,164 123,870,280

o'=P;=P=cfO=l8= 67,196,696 45,360,254 132,370,217 118,933,332 134,056,598 117,831,730

o'/f]k]nL ;+3 28,066,696 51,618,780 31,378,363 29,488,509 83,885,219 116,178,534

hfkfg 65,759,647 40,592,722 39,867,923 45,913,262 77,652,833 106,207,039

;+o'Qm /fi6« d'n's ;d"x 68,661,608 26,684,005 44,236,346 113,576,926 120,729,957 65,622,702

rLg 34,120,033 41,381,522 37,948,751 35,364,713 41,244,254 58,727,078

ef/t 63,813,269 47,796,349 22,227,306 35,767,655 59,259,429 56,762,100

hd{gL 23,743,866 26,458,910 9,697,882 6,646,850 25,058,320 28,902,395

l:j6\h/Nof08 41,767,109 33,853,529 32,467,406 36,981,936 34,941,429 26,412,734

gj]{ 32,823,348 24,467,086 30,797,758 35,535,102 20,318,915 23,984,012

c:6]«lnof 16,064,901 30,237,087 28,112,555 21,233,745 18,559,851 20,884,676

cfO=Pkm=P=l8= - 4,042,736 1,913,022 9,226,879 11,559,988 15,818,547

lkmgNof08 6,470,909 19,419,234 16,282,477 6,604,662 9,698,132 12,779,120

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82

ljsf; ;xfotf k|ltj]bg

bftf ;d"xoyfy{ lgsf;f -cd]l/sL 8n/df_

cf=j= @)^(÷&)

cf=j= @)&)÷&!

cf=j= @)&!÷&@

cf=j= @)&@÷&#

cf=j= @)&#÷&$

cf=j= @)&$÷&%

lh=Pkm=P=l6=Pd= 28,241,077 11,287,214 22,059,056 9,106,038 1,720,536 11,867,980

sf]l/of 14,247,876 8,754,915 16,683,337 11,451,879 7,638,528 6,874,412

s]=Pkm=P=O=l8= - 103,037 95,246 541,771 649,148 3,274,490

lh=P=le=cfO= 798,529 1,928,093 9,242,811 2,187,991 244,614 1,173,541

;fpbL sf]if 798,696 1,012,251 900,429 1,035,317 2,382,612 331,559

;fs{ ljsf; sf]if - 92,412 963,503 223,685 143,500 68,843

Sofgf8f - - - - - -

8]gdfs{ 30,549,044 31,368,778 21,953,820 2,700,959 4,560,499 -

g]b/Nof08 1,015,515 - 1,138,305 683,109 - -

gl8{s ljsf; sf]if

- - 1,202,500 - 739,865 -

cf]=Pkm=cfO=l8= 13,214,303 6,730,793 15,124,926 - 11,377,029 -

hDdf 959,951,292 1,036,648,340 1,020,755,157 1,074,060,634 1,394,600,868 1,622,780,736

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83

ljsf; ;xfotf cg';f/ lgsf;f, cf=j= @)&$÷&%

2ljsf; ;fe]mbf/ cg'bfg C0f k|fljlws ;xfotf hDdf

Pl;ofnL ljsf; a}+s 29,683,518 258,178,939 3,831,278 291,693,735

c:6]«lnof 13,884,873 - 6,999,803 20,884,676

rLg 36,388,043 18,528,896 3,810,139 58,727,078

o'/f]k]nL ;+3 113,239,736 - 2,938,797 116,178,534

lkmgNof08 9,800,470 - 2,978,650 12,779,120

lh=P=le=cfO= 1,173,541 - - 1,173,541

hd{gL 9,700,109 - 19,202,286 28,902,395

lh=Pkm=P=l6=Pd= 11,867,980 - - 11,867,980

cfO=Pkm=P=l8= 6,819,495 8,999,052 - 15,818,547

ef/t 39,582,615 14,979,660 2,199,825 56,762,100

hfkfg 21,365,825 76,196,494 8,644,720 106,207,039

s]=Pkm=Pkm=O=l8= - 3,274,490 - 3,274,490

sf]l/of 3,412,412 - 3,462,000 6,874,412

gj]{ 20,978,708 - 3,005,305 23,984,012

;fs{ ljsf; sf]if 68,843 - - 68,843

;fpbL sf]if - 331,559 - 331,559

l:j6\h/Nof08 21,968,916 - 4,443,819 26,412,734

;+o'Qm clw/fHo 59,159,773 - 64,710,507 123,870,280

;+o'Qm /fi6« d'n's ;d"x 32,102,884 - 33,519,818 65,622,702

o'=P;=P=cfO=l8= 44,448,439 - 73,383,291 117,831,730

ljZj a}+s ;d"x 94,708,131 438,637,942 169,155 533,515,228

hDdf 570,354,311 819,127,032 233,299,392 1,622,780,736

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84

ljsf; ;xfotf k|ltj]bg

ah]6–leq / ah]6–aflx/sf ;+oGqx? dfk{mt bftfut lgsf;f

3

ljsf; ;fe]mbf/ah]6–leq

-cd]l/sL 8n/df_ah]6–leq-k|ltztdf_

ah]6–aflx/-cd]l/sL 8n/df_

ah]6–aflx/ -k|ltztdf_

hDdf-cd]l/sL 8n/df_

Pl;ofnL ljsf; a}+s 277,212,558 95.0 14,481,177 5.0 291,693,735

c:6]«lnof 0.0 20,884,676 100.0 20,884,676

rLg 53,537,677 91.2 5,189,400 8.8 58,727,078

o'/f]k]nL ;+3 71,102,506 61.2 45,076,027 38.8 116,178,534

lkmgNof08 9,800,470 76.7 2,978,650 23.3 12,779,120

lh=P=le=cfO= 1,173,541 100.0 - 0.0 1,173,541

hd{gL 9,700,109 33.6 19,202,286 66.4 28,902,395

lh=Pkm=P=l6=Pd= - 0.0 11,867,980 100.0 11,867,980

cfO=Pkm=P=l8= 15818547 100.0 - 0.0 15,818,547

ef/t 54,562,275 96.1 2,199,825 3.9 56,762,100

hfkfg 96,383,471 90.8 9,823,568 9.2 106,207,039

s]=Pkm=Pkm=O=l8= 3,274,490 100.0 - 0.0 3,274,490

sf]l/of - 0.0 6,874,412 100.0 6,874,412

gj]{ 16,012,639 66.8 7,971,373 33.2 23,984,012

;fs{ ljsf; sf]if 68,843 100.0 - 0.0 68,843

;fpbL sf]if 331,559 100.0 - 0.0 331,559

l:j6\h/Nof08 22,642,347 85.7 3,770,388 14.3 26,412,734

;+o'Qm clw/fHo 74,342,671 60.0 49,527,609 40.0 123,870,280

;+o'Qm /fi6« d'n's ;d"x 26,945,271 41.1 38,677,431 58.9 65,622,702

o'=P;=P=cfO=l8= 8,796,745 7.5 109,034,985 92.5 117,831,730

ljZj a}+s ;d"x 521,819,302 97.8 11,695,926 2.2 533,515,228

hDdf 1,263,525,023 359,255,713 1,622,780,736

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85

If]qut lgsf;fM cf=j= @)^(÷&) b]lv cf=j= @)&$÷&%

4

k|fylds If]qoyfy{ lgsf;f -cd]l/sL 8n/df_

cf=j= @)^(÷&)

cf=j= @)&)÷&!

cf=j= @)&!÷&@

cf=j= @)&@÷&#

cf=j= @)&#÷&$

cf=j= @)&$÷&%

s[lif 38,277,225 44,235,028 50,709,497 48,099,910 59,232,855 76,969,692

xjfO{ oftfoft 7,713,829 14,429,509 4,771,328 5,354,989 1,852,350 21,272,193

j}slNks pmhf{ 11,944,048 13,913,784 20,193,512 14,285,529 6,267,246 4,917,261

jfl0fHo 14,496,067 9,158,246 7,719,959 11,020,407 8,297,265 20,311,662

;~rf/ 2,926,131 8,135,179 4,293,202 767,854 5,540,476 7,871,814

;+j}wflgs c+ux? 13,278,522 8,659,210 2,492,938 2,294,370 5,989,373 3,955,309

/Iff 16,980 612,377 - - - -

vfg]kfgL 42,278,463 38,842,495 71,004,210 42,285,601 110,093,323 68,449,074

e"sDk k'glg{df{0f - - - 21,360,533 45,393,627 49,011,441

cfly{s ;'wf/ 34,636,875 46,737,614 39,407,675 41,441,510 35,107,965 210,720,531

lzIff 140,721,598 175,053,028 113,684,124 111,552,236 127,237,083 202,167,436

pmhf{ -hnljB't ;d]t_ 90,732,113 58,224,336 78,571,182 150,581,898 72,201,427 116,734,498

jftfj/0f, lj1fg tyf k|ljlw

14,150,601 31,429,270 15,957,694 54,183,728 28,733,283 20,481,028

afXo C0f e'QmfgL 14,443,836 - - - - -

ljQLo ;'wf/ 8,607,936 12,303,464 7,143,974 32,377,399 13,120,121 8,943,277

ljQLo ;]jfx? 602,616 2,217,289 5,417,462 6,256,884 7,841,259 10,306,108

jg 12,484,916 42,831,359 22,991,175 17,274,691 4,657,837 11,726,269

;fdfGo k|zf;g 3,498,765 6,109,213 2,211,232 - 3,382,417 8,003,404

:jf:Yo 128,514,285 115,723,521 177,747,406 103,443,766 89,576,472 145,251,322

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86

ljsf; ;xfotf k|ltj]bg

k|fylds If]qoyfy{ lgsf;f -cd]l/sL 8n/df_

cf=j= @)^(÷&)

cf=j= @)&)÷&!

cf=j= @)&!÷&@

cf=j= @)&@÷&#

cf=j= @)&#÷&$

cf=j= @)&$÷&%

u[x - - 43,714,515 15,655,219 13,505,053 28,353,247

cfjf; 275,039 - 466,424 34,743,681 112,169,525 88,966,639

pBf]u 3,856,458 13,006,347 9,832,114 8,745,924 8,224,792 1,784,434

l;FrfO 8,931,393 14,542,344 11,808,354 14,410,942 22,180,911 10,839,005

>d 4,566,082 5,595,501 4,552,270 6,262,278 6,616,647 5,977,562

e"ld;'wf/ 2,608 - - - - -

hLjgofkg 15,174,926 7,447,062 26,711,041 20,446,290 26,500,074 16,818,244

:yfgLo ljsf; 118,294,994 152,337,703 124,903,019 119,153,479 123,000,975 135,853,877

df};d lj1fg - - - - - -

ljljw 124,042 503,975 4,487,098 12,466,880 26,112,195 22,489,406

k|wfgdGqLsf] sfof{no 4,403,910 5,929,117 - - - -

cGo– cfly{s 9,614,999 11,871,683 3,230,444 1,792,327 37,431,681 21,514,446

cGo– ;fdflhs 28,634,910 9,504,861 18,297,501 23,809,007 30,713,532 4,339,723

zflGt tyf k'glg{df{0f 36,523,990 46,865,193 9,937,490 48,392,026 72,193,555 50,433,885

of]hgf / tYof+s 2,745,271 1,016,406 2,786,331 2,340,408 7,503,803 3,270,308

k|x/L 4,241,228 - 709,019 - -

gLlt tyf /0fgLltut 949,023 32,908,238 1,374,215 1,999,244 101,752,928 4,347,629

hg;+Vof tyf jftfj/0f 73,637 463,627 105,180 239,848 125,977 66,909

gjLs/0fLo pmhf{ - 129,219 - - 178,673 806,985

/fh:j tyf ljQLo k|zf;g 794,339 799,362 332,436 - 541,037 714,502

;8s oftfoft 108,733,850 51,574,246 86,571,257 46,170,127 83,302,461 78,288,846

cfk"lt{ 14,538,048 - - - - -

ko{6g 3,794,677 30,761,010 7,249,769 2,662,667 3,456,527 1,543,136

zx/L ljsf; 6,146,075 13,326,885 32,801,275 40,350,454 80,804,141 148,743,239

dlxnf, afnalnsf tyf ;dfh sNof0f

7,772,850 8,224,185 6,321,447 10,565,209 13,339,483 10,172,248

o'jf, v]ns'b tyf ;+:s[lt 434,136 1,226,453 956,408 564,301 422,521 364,147

hDdf 959,951,292 1,036,648,340 1,020,755,157 1,074,060,634 1,394,600,868 1,622,780,736

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87

lhNnfut lgsf;f -/fli6«o :t/sf cfof]hgfx? afx]s_M cf=j= @)&$÷&%

5

lhNnfcfof]hgfx?sf] ;+Vof oyfy{ lgsf;f -cd]l/sL 8n/df_

ah]6–leq ah]6–aflx/ hDdf ah]6–leq ah]6–aflx/ hDdf

c5fd 21 18 39 5,511,985 1,440,838 6,952,823

c3f{vfFrL 8 6 14 3,187,892 604,412 3,792,304

afUn'ª 11 10 21 1,460,722 256,139 1,716,860

a}t8L 20 13 33 5,447,544 1,150,748 6,598,291

aemfª 20 10 30 5,683,954 950,769 6,634,723

afh'/f 17 13 30 7,058,461 1,262,309 8,320,769

afFs] 18 20 38 9,798,351 1,879,077 11,677,428

af/f 14 7 21 2,887,850 321,169 3,209,019

alb{of 13 16 29 2,579,970 913,125 3,493,095

eQmk'/ 15 17 32 19,921,256 2,563,667 22,484,923

ef]hk'/ 11 5 16 1,792,456 178,395 1,970,851

lrtjg 14 13 27 1,628,282 915,693 2,543,975

88]Nw'/f 17 10 27 5,172,301 1,093,962 6,266,263

b}n]v 18 14 32 8,448,849 1,906,670 10,355,519

bfª 17 18 35 2,949,414 895,814 3,845,228

bfr'{nf 12 10 22 2,256,426 919,875 3,176,301

wflbª 17 18 35 36,447,180 4,344,688 40,791,868

wgs'6f 11 3 14 933,063 14,206 947,269

wg'iff 23 12 35 9,547,499 268,684 9,816,183

bf]nvf 12 17 29 34,166,711 4,134,234 38,300,945

8f]Nkf 18 7 25 2,554,605 209,384 2,763,989

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88

ljsf; ;xfotf k|ltj]bg

lhNnfcfof]hgfx?sf] ;+Vof oyfy{ lgsf;f -cd]l/sL 8n/df_

ah]6–leq ah]6–aflx/ hDdf ah]6–leq ah]6–aflx/ hDdf

8f]6L 19 11 30 3,022,888 1,865,895 4,888,783

uf]/vf 11 15 26 11,770,835 3,138,578 14,909,413

u'NdL 8 6 14 3,530,559 404,033 3,934,592

x'Dnf 17 11 28 4,572,060 378,775 4,950,835

Onfd 8 8 16 814,406 623,250 1,437,656

hfh/sf]6 20 11 31 6,260,360 1,032,351 7,292,711

emfkf 11 9 20 1,040,112 399,632 1,439,745

h'Dnf 19 10 29 4,468,673 303,359 4,772,032

s}nfnL 22 21 43 15,157,750 3,048,382 18,206,132

sflnsf]6 21 9 30 8,075,735 212,673 8,288,408

s+rgk'/ 13 14 27 2,443,045 938,487 3,381,532

slkna:t' 18 7 25 3,564,718 496,501 4,061,220

sf:sL 11 11 22 20,074,749 551,974 20,626,723

sf7df8f}+ 22 22 44 53,463,343 7,436,083 60,899,425

sfe|]knf~rf]s 16 17 33 19,740,405 2,070,919 21,811,324

vf]6fª 18 7 25 1,990,780 941,801 2,932,581

nlntk'/ 15 15 30 20,535,001 1,613,511 22,148,511

ndh'ª 8 8 16 1,092,333 507,025 1,599,358

dxf]Q/L 21 9 30 8,344,130 2,015,780 10,359,910

dsjfgk'/ 16 18 34 15,180,187 3,444,140 18,624,327

dgfª 6 2 8 850,678 7,918 858,595

df]/ª 18 10 28 13,031,231 1,516,344 14,547,574

d'u' 19 11 30 4,787,393 1,608,740 6,396,134

d':tfª 7 2 9 792,574 7,918 800,492

DofUbL 8 9 17 1,191,883 372,789 1,564,671

gjnk/f;L -k|b]z g+= $_ 8 6 14 1,700,041 467,234 2,167,275

gjnk/f;L -k|b]z g+= %_ 8 5 13 1,700,041 467,234 2,167,275

g'jfsf]6 17 16 33 36,394,088 4,359,556 40,753,644

cf]vn9'+uf 25 12 37 11,493,178 1,738,634 13,231,811

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89

lhNnfcfof]hgfx?sf] ;+Vof oyfy{ lgsf;f -cd]l/sL 8n/df_

ah]6–leq ah]6–aflx/ hDdf ah]6–leq ah]6–aflx/ hDdf

kfNkf 8 7 15 1,575,627 279,615 1,855,242

kfFry/ 14 5 19 1,312,273 189,877 1,502,150

kj{t 8 7 15 1,334,233 169,548 1,503,781

k;f{ 22 7 29 15,237,753 265,290 15,503,043

Ko"7fg 12 12 24 4,672,849 1,388,388 6,061,237

/fd]5fk 19 14 33 6,760,039 2,197,067 8,957,106

/;'jf 18 12 30 16,624,076 2,885,005 19,509,082

/f}tx6 19 10 29 3,650,924 1,717,702 5,368,625

/f]Nkf 12 11 23 3,886,608 1,206,538 5,093,145

?s'd -k|b]z g+= %_ 8 5 13 1,967,238 557,254 2,524,492

?s'd -k|b]z g+= ^_ 15 5 20 1,967,238 557,254 2,524,492

?kGb]xL 19 12 31 12,643,953 170,096 12,814,050

;Nofg 7 8 15 4,464,358 904,658 5,369,016

;+v'jf;ef 15 7 22 2,194,988 381,943 2,576,931

;Kt/L 22 8 30 7,650,305 267,932 7,918,238

;nf{xL 18 15 33 3,590,429 2,251,167 5,841,596

l;Gw'nL 17 17 34 10,226,380 2,377,559 12,603,939

l;Gw'kfNrf]s 13 16 29 19,209,922 3,838,777 23,048,699

l;/fxf 17 7 24 2,728,544 373,715 3,102,259

;f]n'v'Da' 17 7 24 6,064,724 382,537 6,447,262

;'g;/L 16 10 26 3,374,615 369,216 3,743,831

;'v]{t 12 17 29 7,013,425 1,579,158 8,592,583

:ofª\hf 8 9 17 1,891,359 432,080 2,323,439

tgx'F 11 7 18 12,306,782 243,014 12,549,796

tfKn]h'ª 12 5 17 1,354,479 205,102 1,559,581

t]x|y'd 13 6 19 1,856,992 246,423 2,103,414

pbok'/ 16 9 25 2,643,999 1,230,065 3,874,064

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90

ljsf; ;xfotf k|ltj]bg

c=u}=;=;+=x?af6 If]qut lgsf;f, cf=j= @)&$÷&%

6

k|fylds If]q cfof]hgfx?sf] ;+Vof oyfy{ lgsf;f

:jf:Yo 55 27,661,708

lzIff 49 23,759,280

hLjgofkg 30 17,177,004

dlxnf, afnaflnsf tyf ;dfh sNof0f

21 12,304,596

e"sDk k'glg{df{0f 5 4,808,459

s[lif 18 4,191,392

zflGt tyf k'glg{df{0f 5 4,029,689

vfg]kfgL 13 4,007,719

cGo – ;fdflhs 8 3,863,404

jftfj/0f, lj1fg / k|ljlw 6 2,535,678

cfjf; 7 1,959,872

;fdfGo k|zf;g 3 1,483,944

gLlt tyf /0fgLlts 2 886,453

:yfgLo ljsf; 8 449,268

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91

k|fylds If]q cfof]hgfx?sf] ;+Vof oyfy{ lgsf;f

>d 2 311,777

ljljw 4 308,088

jg 7 160,348

o'jf, v]ns'b tyf ;+:s[lt 2 134,652

;~rf/ 1 104,229

cfly{s ;'wf/ 1 54,334

zx/L ljsf; 1 54,078

gjLs/0fLo pmhf{ 1 15,531

hDdf 110,261,504

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92

ljsf; ;xfotf k|ltj]bg

c=u}=;=;+=x?af6 lhNnfut lgsf;f, cf=j= @)&$÷&%

7

lhNnf cfof]hgfx?sf] ;+Vof oyfy{ lgsf;f

c5fd 11 1,526,951

c3f{vfFrL 6 124,413

afUn'ª 6 170,406

a}t8L 7 260,104

aemfª 10 652,643

afh'/f 12 941,252

afFs] 16 876,737

af/f 15 421,244

alb{of 18 1,460,949

eQmk'/ 14 408,853

ef]hk'/ 11 291,640

lrtjg 22 515,012

88]Nw'/f 10 368,761

b}n]v 9 301,902

bfª 12 252,256

bfr'{nf 9 587,020

wflbª 27 3,923,875

wgs'6f 13 328,059

wg'iff 15 359,845

bf]nvf 17 2,936,413

8f]Nkf 7 174,239

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93

lhNnf cfof]hgfx?sf] ;+Vof oyfy{ lgsf;f

8f]6L 15 2,958,584

uf]/vf 17 5,569,559

u'NdL 4 91,922

x'Dnf 11 1,377,952

Onfd 12 294,165

hfh/sf]6 8 177,646

emfkf 14 308,541

h'Dnf 9 1,002,219

s}nfnL 17 3,110,872

sflnsf]6 8 335,723

s+rgk'/ 11 325,497

slkna:t' 11 789,734

sf:sL 12 722,635

sf7df8f}+ 33 3,434,467

sfe|]knf~rf]s 24 1,275,918

vf]6fª 13 872,728

nlntk'/ 24 3,578,678

ndh'ª 11 1,878,516

dxf]Q/L 17 443,482

dsjfgk'/ 13 455,488

dgfª 3 82,336

df]/ª 17 1,170,847

d'u' 10 1,148,847

d':tfª 4 82,867

DofUbL 5 382,032

gjnk/f;L -k|b]z g+= $_ 7 417,302

gjnk/f;L -k|b]z g+= %_ 6 417,302

g'jfsf]6 22 2,022,965

cf]vn9'+uf 15 1,241,789

kfNkf 10 426,070

kfFry/ 11 291,640

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94

ljsf; ;xfotf k|ltj]bg

lhNnf cfof]hgfx?sf] ;+Vof oyfy{ lgsf;f

kj{t 7 605,063

k;f{ 17 550,262

Ko"7fg 10 223,161

/fd]5fk 16 1,816,827

/;'jf 14 561,256

/f}tx6 17 385,862

/f]Nkf 8 679,147

?s'd -k|b]z g+= %_ 4 201,050

?s'd -k|b]z g+= ^_ 4 201,050

?kGb]xL 14 2,059,600

;Nofg 10 615,373

;+v'jf;ef 16 596,951

;Kt/L 13 335,856

;nf{xL 16 384,589

l;Gw'nL 18 1,790,211

l;Gw'kfNrf]s 34 9,027,901

l;/fxf 13 462,010

;f]n'v'Da' 13 1,039,207

;'g;/L 14 1,043,646

;'v]{t 10 231,972

:ofª\hf 3 82,336

tgx'F 9 234,667

tfKn]h'ª 14 1,046,162

t]x|y'd 13 582,929

pbok'/ 15 1,151,853

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95

lhNnfut cfof]hgf ;+Vof, cf=j= @)&$÷&%

gS;fx? dfk{mt ;xfotfsf] b[Zofjnf]sg

8

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96 ljs

f; ;

xfotf k|ltj

]bg

lhNnfut oyfy{ lgsf;f, cf=j= @)&$÷&%

Page 111: Ministry of Finance - Government of Nepal · lasf; ;fem]bf/ b'j}nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ;3fp k'¥ofpFb5 . g]kfnsf] ;Gbe{df laut ^ bzseGbf nfdf] ;dob]lv lasf; ;xfotfsf] kl/rfng

97

cGt/f{li6«o u}/ ;/sf/L ;+:yfx?sf] lhNnfut lgsf;f, cf=j= @)&$÷&%

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98 ljs

f; ;

xfotf k|ltj

]bg

cGt/f{li6«o u}/ ;/sf/L ;+:yfx?sf]] lhNnfut cfof]hgf ;+Vof, cf=j= @)&$÷&%