sf] ;ftf}+ aflif {s ;fwf/0f;ef ;DaGwL ; rgf€¦ · 2;ftf}+ jflif {s k |ltj ]bg )&)÷)&!;fwf/0f;ef ;DaGwL ;fdfGo hfgsf/Lx¿M!= ;ftf}+ jflif {s ;fwf/0f;efsf ] k |of ]hgsf]nflu a }+ssf

;ftf}+ jflif{s k|ltj]bg )&)÷)&! 1

/lhi68{ s]Gb|Lo sfof{no M Go"/f]8, sf7df8f}+

sf]

;ftf}+ aflif{s ;fwf/0f;ef ;DaGwL ;"rgf

ldlt @)&!÷(÷$ - tb\g';f/ !(, l8;]Da/, @)!$ _ ut] a;]sf] ;~rfns ;ldltsf] @@(cf}+ a}7ssf] lg0f{ofg';f/ o; a}+ssf] ;ftf+}} aflif{s;fwf/0f;ef lgDg lnlvt ldlt, :yfg / ;dodf lgDg ljifox? pk/ 5nkmn tyf lg0f{o ug{ a:g] ePsf] x'"bf sDkgL P]g, @)^# sf]bkmf ^& cg';f/ cfb/0fLo ;Dk"0f{ z]o/wgL dxfg'efjx?sf] pkl:yltsf] nflu of] ;"rgf k|sflzt ul/Psf] 5 .

;ef x'g] ldlt, :yfg / ;do M

;ef x'g] ldlt M @)&!÷(÷@( ut], d+unaf/ -tb\g';f/ !#, hgj/L @)!%_ .

:yfg M cfd|kfnL Ao+fSj]6, ef6e6]gL, afn'jf6f/ /f]8, sf7df08f} .

;ef z'¿ x'g] ;do M laxfg !!M)) ah] .

5nkmnsf ljifox¿ M

-s_ ;fdfGo k|:tfj

!= cfly{s jif{ @)&)÷&! sf] ;~rfns ;ldltsf] k|ltj]bg kfl/t ug]{ .

@= n]vfk/LIfssf] k|ltj]bg ;lxt @)&! cfiff9 d;fGtsf] jf;nft tyf ldlt @)&)÷$÷! b]lv @)&!÷#÷#@ ;Ddsf]] gfkmfgf]S;fg lx;fj / ;f]xL cjlwsf] gub k|jfx nufotsf ljj/0fx? 5nkmn u/L :jLs[t ug]{ .

#= sDkgL P]g,@)^# sf] bkmf !!! cg';f/ cfly{s aif{ @)&!÷&@ sf] n]vfk/LIf0f ug{ n]vfk/LIf0f ;ldltn] l;kmfl/; u/] adf]lhdn]vfk/LIfs lgo'Qm ug]{ / kfl/>lds cg'df]bg ug]{ . - jt{dfg n]vfk/LIfs >L k/fqmd zdf{ P08 P;f]l;o6\; k'gM lgo'Qm x'g ;Sg'x'g] 5 ._

$= ;~rfns ;ldltn] k|:tfj u/] adf]lhd !-Ps_ k|ltzt gub nfef+z -?=@,^#,*^,((*÷–_ s/ k|of]hgsf] nflu ljt/0f ug{:jLs[lt k|bfg ug]{ .

%= a}+ssf] lgodfjnL cg';f/ ;d"x æsÆ sf ;+:yfks z]o/ wgLx?sf] tkm{af6 ;~rfns ;ldltdf k|ltlglwTj x'g] ;~rfns kb $-rf/_ tyf ;d"x ævÆ sf ;j{;fwf/0f z]o/ wgLx?sf] tkm{af6 ;~rfns ;ldltdf k|ltlglwTj x'g] ;~rfns kb @ -b'O{_ sf]lgjf{rg ug]{ .

-v_ ljz]if k|:tfj

!_ a}+ssf] at{dfg clws[t k"FhL ?=#,)),)),)),)))÷–-tLg ca{_ af6 a[l4 u/L ?=%,)),)),)),)))÷–-kFfr ca{_ k'¥ofpg]k|:tfj kfl/t ug]{ .

@_ ;~rfns ;ldltn] k|:tfj u/] adf]lhd r'Qmf k"+hLsf] !( -pGgfO;_ k|ltzt -?= %),!#,%@,(^#÷–_ af]g; z]o/ :jLs[t ug]{ / ;f]xLcg';f/ hf/L k"FhL tyf r'Qmf k"FhL j[l4 ug]{ ;DjGwL k|:tfj :jLs[t ug]{ .

#_ o; a}+s tyf cGo s'g} a}+s tyf ljQLo ;+:yf Ps cfk;df dh{ x'g] -ufEg]÷ufleg]_, ;dflxt x'g] ;Gbe{df cfjZos ;Dk'0f{ k|lqmofcjnDjg u/L Ps cfk;df dh{ -ufEg]÷ufleg]_, ;dflxt ug{sf nflu ;~rfns ;ldltnfO{ ;Dk'0f{ clVtof/ k|bfg ug]{ .

$_ a}+sn] p2]Zo k|fKt ug{ ul/g] sfdx? cGtu{t k|rlnt sfg"g adf]lhd ;DjGwLt lgsfosf] :jLs[lt lnO{ cfkmgf u|fxsx?sf]nfludfq ladf clestf{sf] sfo{ ug]{ ;DjGwL k|jGw–kqdf ;dfj]z u/L ;+zf]wg :jLs[t ug]{ .

%_ a}+ssf] k|jGwkqdf ;+zf]wg Pj+d\ yk :jLs[lt k|bfg ug]{ . k|:tfljt ;+zf]wgdf lgodgsf/L lgsfoaf6 s'g} km]/jbn tyf ;'emfjePdf ;f] ;'emfj adf]lhd cfjZos km]/jbn ug{ a}+ssf] ;~rfns ;ldltnfO{ clVtof/L lbg] k|:tfj kfl/t ug]{ .

-u_ ljljwcf1fn]

;Gtf]if a/fnsDkgL ;lrj

2 ;ftf}+ jflif{s k|ltj]bg )&)÷)&!

;fwf/0f;ef ;DaGwL ;fdfGo hfgsf/Lx¿M

!= ;ftf}+ jflif{s ;fwf/0f;efsf] k|of]hgsf]nflu a}+ssf] z]o/ bflvn vf/]hsf] sfd ldlt @)&!÷(÷!# ut] b]lv@)&!÷(÷@( ;Dd aGb ul/g]5 . @)&!÷(÷!@ ut] ;Dd g]kfn :6s PS;r]Gh ln=df z]o/ sf/f]jf/ eO{ ldlt@)&!÷++(÷@! ut] ;Dddf a}+ssf] z]o/ /lhi6«f/, l;len Soflk6n dfs]{6\; ln=df btf{ ePsf z]o/x?nfO{ dfq;fwf/0f;ef cl3 gfd;f/L bflvn vf/]h ul/g]5 .

@= ;ef x'g] lbg ;efdf pkl:yltsf nflu xflh/ k'l:tsf !) ah] b]lv v'Nnf /xg] 5 . xflh/L hgfpg] Aoa:yf ul/Psf] x'+bfz]o/wgL dxfg'efjn] cfˆgf] kl/ro kq jf z]o/ k|df0f kq clgjfo{ ?kdf k|:t't ul/lbg' x'g cg'/f]w 5 .

#= k|ltlglw -k|f]S;L_ lgo'Qm ug{ rfxg] z]o/wgLx?n] ;Dk"0f{ z]o/sf] k|ltlglw Pp6} AolQm x'g] u/L k|ltlglw–kq-k|f]S;L kmf/fd_ e/L a}+ssf] s]Gb|Lo sfof{no jf a}+ssf] z]o/ /lhi6«f/ l;len Soflk6n dfs]{6 lnld6]8sf] sfof{nodf ;efz'? x'g' eGbf slDtdf &@ 306f cufl8 btf{ u/L ;Sg' kg]{5 . o;/L k|ltlglw -k|f]S;L_ lgo'Qm ul/Psf] JolQm a}+ssf]z]o/wgL x'g' clgafo{ 5 .

$= Ps} z]o/wgLn] PseGbf al9 k|ltlglw -k|f]S;L_ lgo'Qm ug'{ ePsf] cj:yfdf æd}n] o; cl3 lbPsf] ;a} k|ltlglw–kq-k|f]S;L_ ab/ u/L of] k|ltlglw -k|f]S;L_ nfO{ dfGotf lbO{of];\Æ egL 5'§} kq n]vL k7fPsf] cj:yfdf cGo ;a} k|ltlglwx?-k|f]S;L_ ab/ eO{ ;f]xL kq ;fy k|fKt k|ltlglw–kq -k|f]S;L_ dfq dfGo x'g]5 . ;f] adf]lhd gu/L Ps} z]o/wgLn] PseGbf a9L JolQmnfO{ s'g} lsl;daf6 laefhg u/L jf gu/L k|ltlglw -k|f]S;L_ lgo'Qm u/]sf] kfO{Pdf To:tf] ;a} k|ltlglw-k|f]S;L_ ab/ x'g] 5 .

%= ;efdf efu lng k|ltlglw -k|f]S;L_ lgo'Qm ul/;s]kl5 ;DalGwt z]o/wgL :jo++ ;efdf pkl:yt x'g cfPdf z]o/wgLn]ul/ lbPsf] k|ltlglw -k|f]S;L_ :jtM ab/ x'g]5 .

^= s'g} ;+ul7t ;+:yf jf sDkgLn] z]o/ vl/b u/]sf] xsdf To:tf ;+ul7t ;+:yf jf sDkgLn] dgf]lgt u/]sf] k|ltlglwn]z]o/jfnfsf] x}l;otn] ;efdf efu lng ;Sg' x'g]5 .

&= z]o/wgLn] cfk\mgf] k|ltlglw -k|f]S;L_ lgo'QmL ubf{ a}+ssf] csf]{ s'g} z]o/wgLnfO{ dfq ug'{ kg]{5 . To:tf] k|f]S;L lb+bf cfk'mh'g ;d"xsf] z]o/wgL xf] ;f]xL ;d'xsf] csf]{ z]o/wgLnfO{ dfq k|f]S;L lbg ;lsg] 5 . lghn] cfk\mgf] / k|f]S;L lbg]z]o/wgL tkm{af6 ;d]t k|ltlglw e} dtbfg ug{ kfpg] 5 .

*= 5nkmnsf laifo ;"rL dWo] ljljw zLif{s cGtu{t 5nkmn ug{ O{R5's z]o/wgLn] ;ef x'g' eGbf & -;ft_ lbg cufj}5nkmnsf] laifo sDkgL ;lrj dfkm{t ;+rfns ;ldltsf] cWoIfnfO{ lnlvt ?kdf hfgsf/L lbg' kg]{5 .

(= ;+:yfks tyf ;j{;fwf/0f ;d"xsf] ;~rfns lgj{frg ;DjGwL hfgsf/L ;fwf/0f ;ef x'g' eGbf !% lbg cufj} a}+ssf]s]Gb«Lo sfof{no l:yt lgjf{rg clws[tsf] sfof{non] lgjf{rg ;DjlGw sfo{qmdsf] ;"rgf a}+ssf] ;"rgf kf6Ldf k|sflztul/g]5 .

!)= ;~rfns x'gsf] nflu dtbftf gfdfjnLdf gfd pNn]v ePsf] ;+:yfks z]o/wgL x'g' kg]{5 / sDkgL P]g, @)^#, a}+styf ljQLo ;+:yf ;DjGwL P]g,@)^#,g]kfn /fi6« a}+sn] hf/L u/]sf] lgb]{zg tyf a}+sn] hf/L u/]sf] ;~rfns lgjf{rglgb]{lzsf @)&! adf]lhd cof]Uo gePsf] JolQmn] dfq pDd]bjf/L btf{ ug{ ;Sg]5 .

!!= ;~rfnssf] lgjf{rgdf efu lng rfxg] pDd]bjf/n] a}+ssf] lgjf{rg lgb]{lzsf @)&! sf] cg';"rLdf pNn]lvt 9Ffrfsf]dgf]gogkq tyf ;f] sf] b:t'/ ?= %,))).– -lkmtf{ gx'g]_ ;lxt lgjf{rg tflnsfdf pNn]lvt ldlt leqdf lgjf{rgclws[t ;dIf JolQmut ?kdf cfkm}+ pkl:yt eO{ dgf]gog kq bflvnf ug'{ kg]{5 .

!@= ;fwf/0f ;ef ;DjGwL yk hfgsf/Lsf] nflu a}+ssf] s]Gb|Lo sfof{no, Go"/f]8 jf o; a}+ssf] z]o/ /lhi6«f/sf] sfo{ ug]{l;len Soflk6n dfs]{6\; ln= sf7df08f} Knfhf, sdnkf]v/Ldf ;Dks{ /fVg' x'g cg'/f]w 5 . ;fy} a}+ssf] j]j ;fO6www.primebank.com.npdf ;d]t x]g{ / 8fpgnf]8 ug{ ;lsg]5 .


k|f]S;L kmf/fd>L ;~rfns ;ldltk|fOd sdl;{on a}+s lnld6]8Go"/f]8, sf7df8f}+ .

ljifo M k|ltlglw lgo'lQm u/]sf] jf/] .

dxfzo,

=========================== lhNnf ================================== df=g=kf=÷g=kf=÷uf=lj=;= j8f g+= ========= a:g] d÷xfdL =====================================================

n] To; a}+ssf] ;+:yfks÷;j{;fwf/0f z]o/wgLsf] x}l;otn] ldlt @)&! ;fn kf}if dlxgf @( ut] d+unaf/ x'g] ;ftf}+ jflif{s ;fwf/0f;efdf

d÷xfdL :jo+ pkl:yt eO{ 5nkmn tyf lg0f{odf ;xeflu x'g g;Sg] ePsf] x'gfn] pQm ;efdf d]/f]÷xfd|f] tkm{af6 efu lng tyf dtbfg

ug{sf nflu =========================================================== lhNnf =================================== df=g=kf=÷g=kf=÷uf=lj=;= j8f g+= ============ a:g]

To; a}+ssf z]o/wgL >L ============================================================================= nfO{ d]/f]÷xfd|f] k|ltlglw dgf]lgt ul/ k7fPsf] 5'÷5f}+ .

k|ltlglwsf] lgj]bssf]

b:tvt M b:tvt M

gfd M gfd M

z]o/wgL kl/ro g+= M 7]ufgf M

z]o/wgL kl/ro g+= M

z]o/ ;+Vof M

ldlt M

b|i6JoM of] k|f]S;L kmf/fd ;fwf/0f ;ef x'g' eGbf &@ 3G6f cufj} a}+ssf] s]lGb|o sfof{no, Go"/f]8 jf l;len SofkL6n dfs]{6 ln=sf7df8f}+df btf{ u/L;Sg' kg]{5 . z]o/wgLn] k|ltlgwLsf ?kdf cfkm\g} ;d"xsf z]o/wgLnfO{ dfq lgo"Qm ug'{ kg]{5 .

k|j]z–kqz]o/wgL g+= M

z]o/wgLsf] gfd M

z]o/ ;+Vof M

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

z]o/wgLsf] b:tvt sDkgL ;lrj

b|i6Jo M ;ef sIfdf k|j]z ug{ of] k|j]z kq clgjfo{ ¿kdf k|:t't ug'{ kg]{5 .

ldlt M @)&!÷)(÷@(



k|fOd sdl;{on a}+s lnld6]8sf];ftf}+ aflif{s ;fwf/0f ;efdf k|:t't

;+rfns ;ldltsf cWoIfsf] cf=j=@)&)÷&! sf] k|ltj]bg

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

o; k|fOd sdl;{on a}+s lnld6]8sf] ;ftf}+ jflif{s ;fwf/0f ;efdf kfNg' ePsf ;Dk"0f{ z]o/ wgL Pj+ cltlydxfg'efjx?df o; a}+ssf] ;+rfns ;ldltsf] tkm{af6 d xflb{s :jfut tyf clejfbg ub{5' . a}ssf z]o/wgL dxfg'efjx?n]o; a}s Joj:yfkg k|lt b]vfpFb} cfpg' ePsf] cuf9 ljZjf; Pj+ ;b\efjsf] kmn:j?k b]zsf] ljifd cfly{s Pj /fhlgltskl/b[Zox?df ;d]t ljleGg r'gf}ltx?nfO{ kf/ ub}{ o; a}+sn] cfk\mgf] cfly{s kIfnfO{ ;'b[9 agfO{ cfkm\gf z]o/wgLx?nfO{lg/Gt/ ?kdf plrt k|ltkmn k|bfg ub}{ cfPsf] 5 .

cfly{s aif{ @)&)÷&! Dff laZj cy{tGqdf ;sf/fTds kl/jt{gx? b]vf k/]sf 5g\ . ljsl;t d'n'sx? h:t} cd]l/sf,o'/f]k nufPtsf d'n'sx?df nfdf] ;do b]lv laBdfg /x]sf] cfly{s ;+s6 ;'wf/f]Gd'v b]lvPsf 5g\ . l5d]sL d'n's ef/tdfw]/} jif{sf] cGt/fn kl5 k"0f{ ax'dtsf] ;/sf/ u7g eP nut} cfly{s If]qx? ultlzn b]lvPsf 5g\ . xfd|f] b]zdf bf]>f] ;+ljwfg;efsf] lgjf{rg ;kmntfk"j{s ;DkGg eP kZrft clfy{s If]qdf ;sf/fTds kl/jt{gsf ;+s]tx? b]lvPsf] 5 . b]zdf /fhlglts:yfloTj :yflkt x'g] ck]Iff ;+u} k"jf{wf/ ljsf; P+j pTkfbglzn If]q, ko{6g tyf s[lif If]qdf nufgLsf] cfsif{0f a9b}\ uPsf]5 . o; a}+sn] :yfkgf sfn b]lvg} k"jf{wf/ ljsf; Pj+ pTkfbglzn If]qdf nufgL lj:tf/ ub}{ cfPsf]df cfly{s jif{ @)&)÷&!Dff ;d]t o; sfo{nfO{ lg/Gt/tf lbb} ljleGg hnljB't kl/of]hgf, l;d]G6 pBf]u, Joj;flos ejgx? xfn;Dd s'n !$ j6fkl/of]hgfx?df o; a}ssf] cu'jfO{df ;xljQLos/0f ;d"x u7g u/L nufgL lj:tf/ u/]sf] 5 . oL kl/of]hgfx? dWo] ;ftj6fkl/of]hgfx? Joj;flos tj/n] ;+rfngdf cfO;s]sf 5g\ .

cf= j= @)&)÷&! Dff a}+sn] cfkm\gf] Jofkf/ Joj;fonfO{ yk lj:tf/ ub}{ pT;fxhgs cfly{s k|ult xfl;n ug{ ;kmnePsf]] 5 . a}sn] cf=j+= @)&)÷&! Dff ut jif{ eGbf !%=( k|ltztn] v'b d'gfkmf a[l4 u/L ? %% s/f]8 #$ nfv v'b d'gfkmfcfh{g ug{ a}+s ;kmn ePsf] 5 . a}ssf] ut jif{ s'n lgIf]k ?=@* cj{ &( s/f]8 /x]sf]df cf=j= @)&)÷&! Dff !*=@@ k|ltztn] a[l4 eO{ a}sn] ? #$ cj{ lgIf]k ;+sng u/]sf] 5 . o;} u/L ut jif{ a}sn] s'n ?=@! cj{ &% s/f]8 nufgL u/]sf]df ;dLIffcjlwdf @&=(# k|ltztn] a[l4 eO{ s'n ?=@& cj{ *$ s/f]8 shf{ nufgL lj:tf/ u/]sf] 5 . a}+sn] k|To]s jif{ em} cf=j+= @)&)÷&!Dff ;d]t sd{rf/L Pj+ ;+rfng tkm{ s'n ?=#^ s/f]8 %! nfv vr{ u/L s'n ;+rfng vr{nfO{ Go"gtd laGb'df l;ldt u/]sf]]5 .a}sn] cf=j+= @)&)÷&! Dff k|lt z]o/ ? @)=(& cfDbfgL u/L cfkm\gf] z]o/ wgLx?nfO{ nufgLsf] plrt k|ltkmn lbg ;kmnePsf] 5 . a}sn] cf=j+= @)&)÷&! Dff cfh{g u/]sf] d'gfkmfaf6 !( k|ltzt af]gz z]o/ Pj+ s/ k|of]hgsf] nflu ! k|ltzt gubnfef+; u/L s'n @) k|ltzt nfef+; ljt/0f ug{sf nflu oxFfx? ;dIf cg'df]bgsf] nflu k|:tfj k]z ug{ rfxG5' .

a}sn] ut @)&!, sflQ{s !( ut] cfof]hgf u/]sf] ljz]if ;fwf/0f ;efaf6 kfl/t eP adf]lhd a}ssf] ljBdfg &)k|ltzt ;+:yfks z]o/nfO{ %! k|ltzt sfod u/L afFsL ;+:yfks z]o/nfO{ ;j{;fwf/0f z]o/df kl/jt{g ul/Psf] 5 . ;fy} g]kfn/fi6« a}ssf] lgb]{zg adf]lhd ;+:yfks ;d"x leq /x]sf] ljleGg cfGtl/s pk ;d"xx? lj36g u/L Pp6} ;d"x sfod ul/Psf]5 . o; kl/jt{g ;Fu} ;+:yfks ;d"xaf6 k|ltlglwTj ug{' x'g] ;Dk"0f{ ̂ hgf ;+rfng ;ldltsf ;b:ox?n] cfkm\gf] kbfjlw cfhsf]jflif{s ;ef ;DdnfO{ sfod u/L gofF lgjf{rg dfkm{t ;+:yfks ;d"xaf6 $ hgf Pj+ ;j{;fwf/0f ;d"xaf6 @ hgf ;+rfnssf]r'gfj x'g uO/x]sf] oxfFx? ;dIf hfgsf/L u/fpg rfxG5' .

rfn' cf=j=sf] klxnf] q}df; ;Ddsf] pknlAw / eljiosf] of]hgf Pj+ /0fgLltcf=j= @)&!÷&@ sf] klxnf] q}df;df a}sn] lgIf]k ;+sng tyf shf{ k|jfxdf ut aif{sf] ;f]xL cjlw eGbf qmdzM ##

k|ltzt / #) k|ltztn] a[l4 eO a}sn] s'n ?= #$ cj{ ## s/f]8 lgIf]k ;+sng u/L ? @( cj{ & s/f]8 shf{ k|jfx u/]sf]5 . o;} u/L cf=j= @)&!÷&@ sf] klxnf] q}df;df a}sn] ;+rfng d'gfkmf / v'b d'gfkmfdf ut cf=j= sf] ;f]xL cjlw eGbf qmdzM!@ k|ltzt / #)=^) k|ltztn] a[l4 eO a}+sn] ?=@) s/f]8 ̂ # nfv ;+rfng d'gfkmf tyf ?=!^ s/f]8 !^ nfv v'b d'gfkmf cfh{gu/]sf] 5 .


b]zsf] cy{tGqdf s[lif ljsf; tyf /f]huf/L ;[hgfsf] dxTjnfO{ gsfg{ g;lsg] / o;sf nflu :jb]zL a}Fssf]e"ldsf lglj{jfb ?kdf pNn]vgLo /xg] Joxf]/fnfO{ dWogh/ ub}{ o; a}Fsn] s[lif If]q Pj+ ;–;fgf 3/]n' pBf]usf nflu ;DefJoIf]qx?df ;Lk gePsf 7fpFdf ;Lksf] 1fg lbnfpg] / ;Lk ePsf] 7fpFdf eP Ifdtf clej[l4 ug{ nufpg] Pj+ Ifdtf ePsf] 7fpFdfJoj;foLsf] ljsf; ub}{ n}hfg] gLlt cjnDag ug]{ 5 . o; ;Gbe{df b]zsf s'gfsfKrfdf cfjZos sfo{qmdx? klxrfg ul/a}Fsn] :j/f]huf/ sfo{qmdx? ;+rfng ub}{ n}hfg] Joxf]/f hfgsf/L u/fpFb5' .;fy} o; a}sn] b]zsf] k"jf{wf/ lasf; Pj+pTkfbglzn If]qdf nufgL la:tf/ ug]{ qmddf xfn ;Dd !!# d]ufjf6 Ifdtfsf] & j6f hn ljB't kl/of]hgfx?df cfkm\gf]cu'jfOdf ;xljQos/0f ;d"x u7g u/L nufgL la:tf/ u/]sf] 5 . o;sf cnfjf a}sn] % j6f ljleGg cGt/fli6«o ljQLo ;+:yfx?;lxtsf] ;xljQLos/0f ;d"x u7g u/L *@ d]ufaf6 Ifdtfsf] ætNnf] ;f]n' hnljB't kl/of]hgfsfÆ nfuL nufgL lj:tf/ ug]{qmddf ljQLo Joj:yfkgsf] ;Dk"0f{ sfo{ ;DkGg ul/;s]sf] 5 . o;}u/L o; a}+ssf] cu'jfOdf ;xljlQos/0f ;d"x u7gu/L $@ d]ufaf6 Ifdtfsf] cGo @ hnljB't kl/of]hgfx?sf] nufgL lj:tf/sf] nfuL clGtd u[xsfo{ eO/x]sf] 5 . b]zsf ljleGgk"jf{wf/ ljsf;sf P+j pTkfbglzn If]qsf kl/of]hgfx?df nufgL lj:tf/sf nfuL u|fxsju{x?n] o; a}snfO{ k|fyldstf lbb}cfpg' ePsf]df pxfFx?k|lt o; a}s cfef/ k|s6 ub{5 / ;fy} eljiodf u|fxsju{ ;+u xfQ]dfnf] ub}{ b]zsf k"jf{wf/ ljsf;sfnfuL dxTjk"0f{ e'ldsf lgjf{x ub}{ hfg] b[9tf Jotm ug{ rfxG5' .

o; a}+ssf] kl5Nnf ljleGg aflif{s ;efx?df z]o/wgL dxfg'efjx?n] a}sn] cfkmg}\ ejg vl/b ug'{ kg]{ ;'emfa lbb}cfpg' ePsf]df a}sn] xfn} d'Vo sfof{no ;+rfngsf nfuL sf7df8f}+ l:yt sdnkf]v/Ldf ejg vl/b u/]sf] 5 . a}sn] ;f]ejgdf cfjZos lgdf{0f Pj+ cfGtl/s ;Hhfj6sf] sfo{ u/L s]xL dlxgf leq} ;f] ejgaf6 d'Vo sfof{no ;+rfng ul/g]hfgsf/L u/fpFb5' . a}sn] cGo ljQLo ;+:yf ;+u ufEg] / ufleg] ;Gb{edf cfjZos u[x sfo{ ul//x]sf] / o; cfly{s jif{ leqdf;f] sfo{ ;DkGg ul/g] nIo /flvPsf] hfgsf/L u/fpg rfxG5' .

cfhsf] ;efdf d]/f] 5f]6f] dGtAo 6'ª\Uofpg' cl3 z]o/ wgL dxfg'efjx?sf] Pp6f cGo ljifodf ;d]t Wofg cfs[i6ug{ rfxG5' . a}+s ;+rfng ePsf] z'? jif{b]lv g} cfˆgf] nufgLstf{x?nfO{ nfef+z ljt/0f ug]{ sfo{df o; a}Fs cu|:yfgdf /xFb}cfPsf] ;j{ljlbt} 5 / eljiodf ;d]t nufgLstf{x?nfO{ plrt k|ltkmn ljt/0fsf] ;'lglZrttfsf nflu bL3{sflng cfDbfgLsf;|f]tsf] ?kdf /x]sf shf{ nufgL Pj+ cGo ;+rfng cfDbfgLsf nflu cfjZos k"jf{wf/x? clxn] b]lv g} ;'b[9 agfpFb} nluPsf]Joxf]/f klg hfgsf/Lsf] nflu cg'/f]w ub{5' .

cGTodf,o; a}ssf] k|ultdf k|ToIf jf ck|ToIf ?kn] ;xof]u k'¥ofpg' x'g] ;Dk"0f{ z]o/wgL dxfg'efjx?, u|fxsju{, g]kfn /fi6«

a}s, lwtf] kq af]8{, g]kfn :6s PS;r]Gh, g]kfn ;/sf/sf ;DalGwt lgodg lgsfox? Pj+ cGo ;/f]sf/jfnfx?nfO{ xflb{swGojfb 1fkg ug{ rfxG5' . a}ssf] pGglt / k|ultdf lg/Gt/ nugzLntfsf ;fy of]ubfg k'¥ofpg] a}s Joj:yfkg tyfsd{rf/Lx?nfO{ ljz]if wGojfb lbg rfxG5' . ;fy} a}ssf] x/]s ultljlwx?nfO{ ;sf/fTds 9+un] cfd hg;d'bfo ;dIf ;Dk|]if0ful/lbg] ;+rf/ hut nufot cGo ;Dk"0f{ z'e]R5'sx? k|lt xflb{s cfef/ k|s6 ub{5' .

wGojfb .

/fh]Gb| bf; >]i7cWoIf

;~rfns ;ldltldlt M @(÷(÷@)&! k|fOd sdl;{on a}+s lnld6]8


k|fOd sdl;{on a}+s lnld6]8sf];ftf}+ aflif{s ;fwf/0f ;efdf

;+rfns ;ldltaf6 k|:t't cf=j=@)&)÷&! sf] k|ltj]bg

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

o; k|fOd sdl;{on a}+s lnld6]8sf] ;ftf}+ jflif{s ;fwf/0f ;efdf kfNg' ePsf ;Dk"0f{ z]o/ wgL Pj+ cltly dxfg'efjx?df o; a}+ssf];+rfns ;ldlt xflb{s :jfut tyf clejfbg ub{5 . cfly{s jif{ @)&)÷&! df a}+sn] xfl;n u/]sf] pknlAwx?, a}+s ;~rfngdf b]lvPsfr'gf}ltx? Pj+ eljiodf a}+sn] clVtof/ ug]{ /0fgLlt Pj+ bL3{sflng of]hgfx?sf] af/]df o; k|ltj]bgdf ;+lIfKt ?kdf k|:t't ul/Psf] 5 .

-!_ cfly{s jif{ @)&)÷&! df a}+sn] xfl;n u/]sf] k|ult ljj/0fb]zdf ;ldIff cfly{s jif{df cy{tGqn] ck]lIft ;'b[9 ljsf; lng g;s]sf] tyf s'n ufx{:Yo pTkfbgdf ;d]t ;Gtf]ifhgs a[l4gePsf] Pj+ lta|t/ a}+lsË k|lt:kwf{sf] kl/b[Zosf afjh'b a}+ssf] k|ult ;Gtf]ifhgs /x]sf] 5 . a}FlsË If]qdf t/ntfsf] ;xhtf/ shf{ c;'nLdf k|efasf/Ltf nufot cGo laQLo ;"rsx?df ;'wf/ /x];Fu} o; a}Fsn] cfly{s jif{ @)&)÷&! df lgIf]k ;+sng,shf{ k|jfx Pj+ v'b d'gfkmf cfh{gdf pNn]vlgo a[l4 ug{ ;kmn ePsf] 5

t'ngfTds k|ult ljj/0f

a9L÷ -36L_ljj/0f cf=j=@)&)÷&! cf=j=@)^(÷&)

¿= k|ltzt

r'Qmf k"FhL #,!$),)%@,&^& @,%&$,$$%,*)$ %^%,^)^,(^# @!=(&s'n ;DklQ #*,)#),(^$,!%( #@,$)(,!*#,%!* %,^@!,&*),^$! !&=#%s'n lgIf]k #$,)$%,@^@,^^) @*,&(*,)@*,)#) %,@$&,@#$,^#) !*=@@s'n shf{ @&,*#^,^^*,*%* @!,&%(,(^%,#%@ ^,)&^,&)#,%)% @&=(#s'n nufgL @,(%(,%!#,!)# $,*($,(^$,#!( -!,(#%,$%!,@!^_ -#(=%$_v'b Jofh cfDbfgL !,)%(,(^%,*)^ !,)$!,($&,!() !*,)!*,^!^ !=&#cGo ;+rfng vr{ @#),*@$,@)* @!!,#*$,**) !(,$#(,#@* (=@)s'n ;+rfng vr{ #^%,!#!,@*@ #@@,$*),*$) $@,^%),$$@ !#=@#;+rfng d'gfkmf -;Defljt gf]S;fgL Joj:yf cl3_ !,)$#,%!(,))( (#$,@##,^^@ !)(,@*%,#$& !!=&)v'b gfkmf÷-gf]S;fg_ %%#,$$&,!!$ $&&,%^^,@^# &%,**),*%! !%=*(

-s_ lgIf]k kl/rfngo; cfly{s jif{df a}FlsË If]qsf] cg's"n t/ntfn] ubf{ Pj+ a}+sn]clVtof/ u/]sf] lgIf]k gLltsf] sf/0f ljutdf eGbf ;Gt'ltn /;'b[9 t/ntf Joj:yfkg sfod ePsf] 5 . a}Fsn] ;+:yfut Pj+7"nf lgIf]ksf] c+znfO{ l;dfdf /fvL qmlds ?kn] ;fgf lgIf]kx?nfO{k|f]T;fxg ub}{ ;ldIff cjlwdf pNn]Vo ;+Vofdf artsftf{x? a[l4ug{ ;kmn x'gfsf] ;fy} laleGg ;+3—;+:yf, lgsfo, sfof{nox?sf];+Vof a[l4 u/L lgIf]k ;+sngnfO{ ljs]lGb|s/0f ug{ ;s]sf] 5h;sf] kmn:j?k a}+ssf] cf};t lgIf]k Jofhb/df pNn]vlgo ;'wf/ePsf] 5 . o; a}Fssf] ut aif{ s'n lgIf]k ?= @* ca{ &( s/f]8/x]sf]df cfly{s jif{ @)&)÷&! df ?= % ca{ @$ s/f]8n] a[l¢ eO{s'n ?= #$ ca{ $ s/f]8 lgIf]k ;+sng ug{ a}Fs ;kmnePsf] 5 .


-v_ shf{ k|jfxb]zsf] bf];|f] ;+ljwfg ;efsf] lgjf{rg ;kmntf k"j{s ;DkGgeP kZrft /fhlglts :yfloTj sfod x'g] ck]Iff ;Fu} k"jf{wf/ljsf;;Fu ;DalGwt kl/of]hgfx?df nufgLsf cfsif{0f a9\g];+s]t b]lvPsf] 5 . b]zsf] k"jf{wf/ ljsf;df nufgL lj:tf/ug]{ qmddf a}+sn] ljleGg If]qdf h:t} hnlaB't kl/of]hgf,l;d]G6 pBf]u, xf]6ndf nufgL la:tf/ ul//x]sf] 5 . ljleGghnljB't kl/of]hgfx?df nufgL lj:tf/ ug]{ s|ddf a}+sn]xfn;Dd !!# d]ufjf6 a/fa/ Ifdtfsf] & j6f hnljB't kl/of]hgfx?df ;xjLlQos/0f shf{ cGtu{t cu'jf a}Fssf] ?kdfnufgL lj:tf/ u/]sf] 5 . xfn;Dd o; a}Fsn] !$ j6f ljleGgkl/of]hgfx?df ;xjLlQos/0f ;d"x u7g u/L cu'jf a}Fssf]e'ldsf ;lxt shf{ lj:tf/ u/]sf] / oL dWo] & j6f kl/of]hgfx? ;kmntfk'j{s ;+rfngdf cfO{ Joj;fo z'? ul/;s]sf 5g\ . o;sf] cnfjf d'n'sn] pRr k|fyldstfsf ;fy dxTj lbOPsf]s[lif If]qdf Aofa;flos s[lif v]tL, kz'kfng tyf dT:okfngdf nufgL a9fpg] gLlt cjnDag ul/ ;f]xL adf]lhd nufgLsf] k"jf{wf/tof/ ul//x]sf] 5 . a}Fsn] ;ldIff cjlwdf ut jif{sf] eGbf ¿= ^=)* ca{ cyf{t\ @&=(#Ü n] shf{ a[l¢ u/L s"n @& ca{ *$s/f]8 shf{ k|jfx u/]sf] 5 .

-u_ sldzg tyf cGo ;+rfng cfDbfgLa+}sn] o; cfly{s aif{df pNn]vgLo ?kdf u}/—sf]ifdf cfwfl/t Aoa;fo a[l4 ul/ ¿= #! s/f]8 @% nfv sldzg tyf cGo;+rfng cfDbfgL cfh{g u/]sf] 5 h'g cl3Nnf] aif{ eGbf $!=&) k|ltztn]] a9L xf] . ;ldIff jif{df ljleGg a}FlsË pks/0f tyf ;]jflj:tf/ u/L fee based cfDbfgLsf] bfo/f km/flsnf] kfg{'sf] ;fy} cGo ;+rfng cfDbfgL a9fpg a}+s ;kmn ePsf] 5 .

-3_ ;+rfng / v'b d'gfkmfshf{ nufgLdf a[l4 ePtfklg ahf/df b]lvPsf] clws t/ntf tyf ;Lldt nufgLsf cj;/sf sf/0f ;dLIff jif{df lgIf]k tyfshf{sf] Aofhb/df pNn]Vo x|f; ePsf]n] v'b Aofh cfDbfgLsf] a[l4 ;Gtf]ifhgs /x]g . ;ldIff cfly{s jif{df klg s'n ;+rfngvr{nfO{ Go"gtd laGb'df l;ldt u/L] / cGo ;+rfng cfDbfgLdf /fd|f] a[l4 ePsf]n] cf=j @)&)÷&! df a}Fssf] ;+rfng Pj+ v'bd'gfkmfdf pNn]Vo a[l4 ePsf] 5 . ut jif{ a}Fsn] ?= (#,$@,##,^^@ gf]S;fgL Joj:yf cl3sf] ;~rfng d'gfkmf cfh{g u/]sf]df o;cf=j= @)&)÷&! df gf]S;fgL Joj:yf cl3sf] ;+rfng d'gfkmf ?= !,)$,#%,!(,))( cfh{g ug{ ;kmn ePsf] 5 . o;} u/L ut jif{v'b d'gfkmf ?= $&,&%,^^,@^# /x]sf]df o; cf=j= @)&)÷&! df v'b d'gfkmf ?= %%,#$,$&,!!$ ePsf] 5 . h'g cl3Nnf] aif{sf]t'ngfsf ?= &,%*,*),*%! n] a[l4 ePsf] 5 .


-ª_ nfef+;÷af]g; z]o/o; a}+sn] cfˆgf nufgLstf{x?nfO{ pRrtd k|ltkmn k|bfg ug{ ljz]if k|fyldstf lbFb} a}+s :yfkgf ePsf] bf]>f] jif{ b]lvg} lg/Gt/gub nfefz+ Pj+ af]gz z]o/ k|bfg ub}{ cfO/x]sf] 5 . o;} ;Gbe{df cf=j= @)&)÷&! df g]kfn /fi6« a}+saf6 :jLs[t eP cg';f/!(Ü af]gz z]o/ -?= %),!#,%@,(^#_ tyf af]gz z]o/ ljt/0fsf] s/ k|of]hgsf] nflu !Ü gub nfefz+ -?= @,^#,*^,((*_ljt/0f ug]{ k|:tfj oxfFx? ;dIf :jLs[ltsf] nflu k]z ub{5f}F+ .

-@_ /fli6«o÷cGt/f{li6«o cy{tGq

-s_ ljZj cy{tGqcfly{s aif{ @)&)÷&! Dff laZj cy{tGqdf ;sf/fTds kl/jt{gx? b]vf k/]sf 5g\ . cGt/f{li6«o d'b|fsf]ifn] ;g\ @)!$ sf] clk|ndfhf/L u/]sf] ljZj cfly{s kl/b[io (World Economic Outlook) cg';f/ ljZjsf] cfly{s j[l4b/ ;g\ @)!$ df #=^ k|ltzt/ ;g\ @)!% df #=( k|ltzt /xg] b]lvPsf] 5 . ;g\ @)!$ df cd]l/sL cy{tGq @=* k|ltztn] j[l¢ x'g] cg'dfg /x]sf] 5 eg]o'/f] If]qsf] cy{tGq !=@ k|ltztn] j[l¢ x'g] cg'dfg ul/Psf] 5 . To;}u/L ;g\ @)!$ df pbLodfg tyf ljsf;zLn /fi6«x?sf]cy{tGq ;g\ @)!# df $=$ k|ltztn] j[l¢ ePsf]df ;g\ @)!$ df %=$ k|ltztn] a9\g] cg'dfg 5 .

-v_ s'n ufx{:Yo pTkfbgs'n ufx{:Yo pTkfbgdf Ps ltxfO{eGbf a9L lx:;f cf]u6\g] s[lif If]q cem} klg lgjf{xd'vL cj:yfd} /x]sf] tyf pBf]u Pj+ ;]jf If]qklg ljleGg cfly{s tyf u}/–cfly{s Jojwfgaf6 u'lh|/x]sf]n] d'n'ssf] cfly{s j[l4n] ult lng ;s]sf] 5}g . cfly{s jif{ @)&)÷&!df oyfy{ s'n ufx{:Yo pTkfbg j[l4b/ cfwf/e"t d"Nodf %=@ k|ltzt / pTkfbssf] d"Nodf %=% k|ltzt /x]sf] s]Gb|Lo tYofÍljefusf] k|f/lDes cg'dfg 5 . cl3Nnf] jif{ o:tf] j[l4b/ qmdzM #=% k|ltzt / #=( k|ltzt /x]sf] lyof] . ;dLIff jif{df s[lif tyfu}/ s[lif If]qsf] j[l4b/ qmdz M $=& k|ltzt / %=# k|ltzt /x]sf] cg'dfg 5, cl3Nnf] jif{ qmdz M (=( k|ltzt / $=^ k|ltzt/x]sf] lyof] . ;dLIff jif{df u}/ s[lif If]q cGtu{t pBf]u If]q @=& k|ltztn] / ;]jf If]q ^=! k|ltztn] j[l4 ePsf] cg'dfg 5 .cl3Nnf] jif{ pBf]u If]q @=% k|ltztn] / ;]jf If]q %=@ k|ltztn] j[l4 ePsf] lyof] . kl5Nnf] jif{df ;]jf If]qsf] j[l4b/df ;'wf/cfpg'df Jofkf/, ko{6g, oftfoft tyf ;~rf/ If]qsf] of]ubfg /x]sf] 5 .

-u_ zf]wgfGt/;ldIff cfly{s jif{sf] P3f/ dlxgf;Dddf zf]wgfGt/ l:ylt ?= !)( ca{ %^ s/f]8n] wgfTds /x]sf] 5 . cl3Nnf] cfly{s jif{sf];f]xL cjlwdf ?= %@ ca{ ^( s/f]8n] zf]wgfGt/ art cyf{t\ wgfTds lyof] . j:t' Jofkf/df pNn]Vo 3f6f /x]tfklg ;]jf tyf6«fG;km/ tkm{ art /x]sf] sf/0f ;dLIff cjlwdf rfn' vftfdf ?= && ca{ *$ s/f]8n] artdf /x]sf] 5 . rfn' vftf cGtu{tsf]v'b ;]jf cfo ?= !( ca{ &# s/f]8n] artdf /xg'sf ;fy} ljk|]if0f cfk|jfx @^=$ k|ltztn] j[l4 eO{ ?= $() ca{ (% s/f]8 k'u]sf]5 . cd]l/sL 8n/df ljk|]if0f cfk|jfx !@=@ k|ltztn] a9]/ $ ca{ (( s/f]8 k'u]sf] 5 .


-#_ ljljw-s_ cfGtl/s lgoGq0f / hf]lvd Joj:yfkg

a}FlsË If]qdf s]xL ;doaf6 a9\b} uPsf] ;+rfng hf]lvdaf6 a}Fssf] ;du| hf]lvd Joj:yfkgdf yk r'gf}lt b]lvPsf] 5 . o; a}Fsn];+rfng hf]lvd Go"gLs/0fsf nflu k|To]s sf/f]af/ If]qsf] gLlt, lgod / sfo{ljlw tof/ u/L k|efjsf/L ?kdf nfu' ub}{ cfPsf]5 . o;sf ;fy} ljleGg sf/f]af/sf] ;+rfngdf ;+nUg sd{rf/Lx?sf] sf/f]af/sf] k|s[lt cg';f/ clwsf/ k|Tofof]hg ul/Psf] 5 .;+rfng hf]lvd Go"lgs/0fsf nflu canDag ul/Psf pkfox?sf] ljifodf hf]lvd Joj:yfkg ;ldltdf 5nkmn u/L cfjZosgLltx? th'{df ug]{ ul/Psf] 5 . a}Fssf ;Dk"0f{ sfdsf/afxLx? k|rlnt sfg'g adf]lhd eP u/]sf] 5 5}g To;sf] olsg ug]{ p2]Zon]a}Fsdf Pp6f :jtGq cfGtl/s n]vfkl/If0f ljefu u7g u/L To; ljefunfO{ u}/sfo{sf/L ;+rfnssf] ;+of]hsTjdf ul7tn]vfkl/If0f ;ldlt dftxt /flvPsf] 5 .

-v_ ;+:yfut ;'zf;ga}+lsË Joj;fon] ;j{;fwf/0f hgtfsf] lgIf]k ;+sng u/L cfkm\gf] Joj;fo ;+rfng ug]{ ePsf]n] ;+:yfut ;'zf;gnfO{ pRrk|fyldstf lb+g'sf ;fy} cfGtl/s lgoGq0f k|0fnLnfO{ ;'b[9 agfO{ s8fOsf ;fy nfu' ub}{ cfPsf] 5 . g]kfn /fi6« a}+saf6 hf/Llgb]{zgx? Pj+ a}+ssf] ;+rfns ;ldltaf6 kfl/t gLlt, lgodx?nfO{ o; a}+sn] cIf/z kfngf ub}{ cfPsf] 5 . a}+sdf :yflktcfGtl/s n]vfk/LIf0f sldl6sf] e"ldsf k|efjsf/L agfpg ;do–;dodf a}7s a;L cfGtl/s n]vfk/LIf0f k|ltj]bg Pj+ a}+sdf:yflkt cfGtl/s lgoGq0f k|0ffnLsf] ;do ;fk]If k'g/fjnf]sg ug]{ ul/Psf] 5 .

a}+ssf] ljQLo tyf ;+:yfut ;'zf;g nfO{ cem kf/bzL{ / k|efjsf/L agfpb} hgljZjf; clej[l4 ug]{, ;j{;fwf/0fdf ljQLo kx'Frclej[l4 ug]{ / ljQLo Pj+ a}+lsË ;fIf/tf clej[l4 ug]{ sfo{qmdx? ;+rfng ul/g]5 .

-u_ dfgj ;+zfwgdfgj ;+zfwgsf] plrt Joj:yfkg u/L ;a} sd{rf/Lx?sf] dgf]an pRr /fVg] p2]Zon] >L g]kfn /fi6« a}Fssf] lgb]{zgsf] clwgdf/xL a}Fssf] ;+rfnssf] ;+of]hsTjdf "sd{rf/L Joj:yfkg tyf ;]jf ;'ljwf" ;ldlt u7g ul/Psf] 5 . o; ;ldltn] ;do ;fk]Ifsd{rf/Lsf] ;]jf ;'ljwfsf] k'g/fjnf]sg u/L cfjZos a[l¢ ug]{ tyf sd{rf/Lx?sf] kf/bzL{ 9+un] :t/ a[l¢ ug{sf ;fy} bIfhgzlQmsf] lgo'lQmsf] nflu cfjZos gLlt tof/ kf/L k|efjsf/L 9Ën] sfof{Gjog ub}{ cfPsf] 5 . a}Fsn] cfˆgf] k|ultdf 7"nf]e"ldsf v]Ng] sd{rf/Lsf] of]ubfgnfO{ pRr d'Nofª\sg ub}{ cfˆgf hgzlQmnfO{ yk bIftf k|bfg ug{ ;do ;fk]If cfjZos tflndk|bfg ub{} cfPsf] 5 . a}Fsdf @)&! ciff9 d;fGt ;Dddf !(# k'?if Pj+ !#) dlxnf sd{rf/L u/L s'n #@# hgf sd{rf/Lx?sfo{/t 5g\ .

3_ a}+ssf]] efjL of]hgf / /0fgLlto; a}+sn] cfˆgf u|fxsju{df u'0f:tl/o ;]jf lj:tf/ u/L lgodg lgsfo, nufgLstf{x?sf] ljZj;lgotfnfO{ clej[l4 ub}{ cfˆgf]Joj;fo lj:tf/ ug]{ of]hgf Pj+ /0fgLltx? th'{df ub}{ cfPsf] 5 .

a}+lsË If]qdf a9\bf] t/ntf ;Fu} a}+ssf] JolQmut lgIf]k cfwf/nfO{ yk lj:tf/ ub}{ n}hfg]] gLltnfO{ cfufdL lbgx?df lg/Gt/tflbOg]5 . a}+sn] cfˆgf] u|fxs cfwf/ j[l4 ug{ gjLgtd lgIf]k of]hgfx? th'{df u/L ahf/ Joj:yfkgnfO{ ;d]t ;'b[9 agfpFb}nfg]5 . a}+sn] ;+:yfut lgIf]kx?nfO{ Jojl:yt ug{sf nflu 7"nf 7"nf ;+:yfx?sf] lgIf]kdf dfq} lge{/ geO{ a9L eGbf a9L ;+Vofdf;+:yfx?sf] lgIf]k ;+sng u/L ;+:yfut lgIf]knfO{ ljs]lGb|s/0f ub}{ n}hfg] gLlt a}+sn] cjnDag ug]{5 .

a}+sn] b]zsf k"jf{wf/ ljsf;;Fu ;DalGwt kl/of]hgfx?nfO{ k|fyldstfsf ;fy nufgL lj:tf/ ug]{ qmddf xfn;Dd ljleGg hnljB'tkl/of]hgf, l;d]G6 pBf]u, Joj;flos ejg u/L s'n !$ j6f kl/of]hgfx?df ;xljQLos/0f ;d"x u7g u/L cfˆgf] cu'jfOdf nufgLlj:tf/ u/]sf] 5 . b]zsf k"jf{wf/ ljsf;sf kl/of]hgfx?df ljb]zL nufgL leqfpg] p2]Zo ;lxt o; a}+sn] ljleGg cGt/f{li6«oljQLo ;+:yfx?nfO{ ;lDdlnt u/fO{ ;xljQLs/0f ;d"x u7g u/L ljb]zL nufgLstf{sf] nufgL ;d]t /x]sf] *@ d]ufjf6 Ifdtfsf]tNnf] ;f]n' hnljB't kl/of]hgfdf nufgL lj:tf/sf nflu ljQLo Joj:yfkgsf] sfo{ ;DkGg ul/;s]sf] 5 . a}+sn] rfn' cf=j df cGo$@ d]ufjf6 Ifdtfsf b'O hnljB't kl/of]hgfx? Pj+ cGo k"jf{wf/ ljsf;sf kl/of]hgfx?df ;d]t nufgL lj:tf/sf nflu u[xsfo{ul//x]sf] 5 .


a}+sn] cGo ljQLo ;+:yf;Fu ufEg] / ufleg] ;Gbe{df cfjZos u[xsfo{ ul//x]sf] / rfn' cfly{s jif{ leqdf ;f] sfo{ ;DkGg ug]{ nIolnPsf] 5 .

cGTodf,

o; a}+ssf] k|ultdf k|ToIf jf ck|ToIf ?kn] ;xof]u k'¥ofpg' x'g] ;Dk"0f{ z]o/wgL dxfg'efjx?, u|fxsju{, g]kfn /fi6«a}+s, lwtf] kq af]8{, g]kfn :6s PS;r]Gh, g]kfn ;/sf/sf ;DalGwt lgodg lgsfox? Pj+ cGo ;/f]sf/jfnfx?nfO{ xflb{s wGojfb1fkg ug{ rfxG5fF} . a}+ssf] pGglt / k|ultdf lg/Gt/ nugzLntfsf ;fy of]ubfg k'¥ofpg] a}+s Joj:yfkg tyf sd{rf/Lx?nfO{ljz]if wGojfb lbg rfxG5f}F . ;fy} a}+ssf] x/]s ultlalwx?nfO{ ;sf/fTds 9+un] cfd hg;d'bfo ;dIf ;Dk|]if0f ul/lbg] ;+rf/hut nufot cGo ;Dk"0f{ z'e]R5'sx? k|lt xflb{s cfef/ k|s6 ub{5f}+ .

wGojfb .

;~rfns ;ldltldlt M @(÷)(÷@)&! k|fOd sdl;{on a}+s lnld6]8


k|fOd sdl;{on a}+s lnld6]8sDkgL P]g, @)^# sf] bkmf !)( ;+u ;DjlGwt

cltl/Qm jflif{s cfly{s ljj/0f

!_ a}+ssf] cf}Bf]lus tyf Jofj;flos ;DaGw Ma}+sn] cfˆgf ;a} ;/f]sf/jfnfx¿;Fu ;f}xfb|k"0f{ / Jofj;flos ;DaGw lj:tf/ u/]sf] 5 . o; ;DaGwnfO{ Jofj;flos tyf kf/blz{tfsfcfwf/df ljsl;t ub}{ n}hfg' kmnbfoL x'g] / a}+ssf] k|ultsfnflu pko'Qm dfWod x'g] a}+ssf] ljZjf; 5 .

@_ ;~rfns ;ldltdf ePsf] x]/k]m/ / ;f]sf] sf/0f M;dLIff aif{df ;~rfns ;ldltdf ;j{;fwf/0f z]o/wgLsf] tkm{af6 @ hgf ;~rfnsx? lgk'Qm x'g ePsf]] 5 .

#_ sf/f]jf/nfO{ c;/ kfg]{ d'Vo s'/fx¿ M• cl:y/ /fhgLlts cj:yfn] cy{Joj:yfsf ;a} If]q nufot ljQLo Joj:yf ;d]tnfO{ k|lts"n k|efj kf/]sf] 5 .• al}+sË If]qdf ljBdfg a9\bf] k|lt:kw{fn] a}+ssf] cfo cfh{gdf ;+s'rg cfPsf] 5 .

$_ n]vfk/LIf0f k|ltj]bgdf s'g} s}lkmot pNn]v ePsf] eP ;f] pk/ ;~rfns ;ldltsf] k|ltlqmof Mlgoldt sf/f]Aff/df b]lvPsf ;fdfGo s}lkmot afx]s cGo s'g} gsf/fTds s'/fx¿ n]vfk/LIf0f k|ltj]bgdf b]lvPsf] 5}g . k|fKt k|ltlqmof/ ;'emfjx¿df ;~rfns ;ldltsf] Wofgfsif{0f ePsf] 5 . g]kfn /fi6« a}+ssf] lgb]{zg cg';f/ n]vfk/LIf0fdf b]lvPsf] d'Vo s}lkmotx¿tyf a}+s Joj:yfkgsf] hjfkmnfO{ o;} k|ltj]bgsf] cg';"rLsf] ¿kdf k|:t't ul/Psf] 5 .

%_ z]o/ hkmt ePsf] eP hkmt ePsf] z]o/ ;+Vof M;dLIff jif{df s'g} klg z]o/ hkmt ul/Psf] 5}g .

^_ a}+s / o;sf] ;xfos sDkgLn] ljut cfly{s jif{df u/]sf] k|ult Ma}+ssf] o; cf=j=sf] k|ult ljj/0f o;} k|ltj]bgdf aF'bfut ¿kdf k|:t't ul/Psf] 5 / o; a}+ssf] s'g} ;xfos sDkgL 5}g .

&_ ;dLIff cjlwdf a}+s / o;sf ;xfos sDkgL;“usf] sf/f]af/ / To;df ePsf] dxTjk"0f{ x]/km]/ M– gePsf]

*_ ljut cfly{s aif{df sDkgLsf] cfwf/e't z]o/wgLx¿n] sDkgLnfO{ pknAw u/fPsf] hfgsf/L M– gePsf] .

(_ ljut cfly{s jif{df a}+ssf ;~rfns tyf kbflwsf/Lx¿n] lnPsf] z]o/sf] :jfldTjsf] ljj/0f M qm=;+= ;~rfnsx¿sf] gfd kb lnPsf] z]o/ lsQf

! >L /fh]Gb| bf; >]i7 cWoIf ^^,)^^

@ >L pQd gf/fo0f >]i7 ;~rfns @,^$#

# >L g/]Gb| ah|frfo{ ;~rfns @,%#,^($

$ >L Zofd axfb'/ >]i7 ;~rfns @,^!,^@!

% >L pbo df]xg >]i7 ;~rfns !,&!,&&!

^ >L pd]z >]i7 ;~rfns !,!%@,!(!

& >L lbg]z >]i7 ;~rfns ^#$

* >L af;'b]a l/hfn ;~rfns !%^

( >L Gff/fo0f bf; dfgGw/ k|d'v sfo{sf/L clws[t &!,#%@

!) cGo kbflwsf/Lx? !,$%,^!)

!)_ a}+s;“u ;DalGwt ;Demf}tfx¿df s'g} ;~rfns tyf lghsf cfkmGtsf] JolQmut :jfy{ ;DaGwL hfgsf/L M– gePsf] .


!!_ k'gM vl/b ul/Psf z]o/x¿sf] ljj/0f M;dLIff jif{df z]o/x¿sf] k'gM vl/b sfo{ ePg .

!@_ ;dLIff cjlwdf ePsf] s'n Joj:yfkg vr{ Msd{rf/L vr{ M ¿= !#$,#)& ,)&$

;~rfng vr{ M ¿= @#),*@$,@)*

s'n M ¿= #^%,!#!,@*@

!#_ n]vfk/LIf0f ;ldlt Ma}ssf] ;~rfns >L pd]z >]i7sf] ;+of]hTjdf ul7t n]vfk/LIf0f ;ldltdf ;~rfns >L pQd gf/fo0f >]i7 ;b:o tyf a}+ssfcfGtl/s n]vfk/LIf0f ljefusf k|d'v >L ldng rGb| dxh{g ;lrj /xg'ePsf] 5 . To; ;ldltn] a}ssf] ljQLo l:ylt, cfGtl/s lgoGq0f/ hf]lvd Joj:yfkg, sfg"g / lgodx? kfngf, n]vfk/LIf0f sfo{qmd cflbaf/] lgoldt ;dLIff ub}{ cfPsf] 5 . cfGtl/s ;fy} afXon]vfk/LIf0f k|ltj]bgdf plNnlvt s}lkmotx¿dfly lj:t[t 5nkmn u/L ;ldltn] cfjZos ;'wf/sf sfdx¿ ;d]t ub]{ cfPsf] 5 . To;sf]lgoldt ¿kdf ;~rfns ;ldltnfO{ hfgsf/L u/fpg] ul/Psf] 5 .

!$_ s'g} ;~rfns, sfo{sf/L k|d'v, a}+ssf cfwf/e"t z]o/wgL jf lghsf cfkmGt jf pgLx¿;“u ;DalGwt ;+:yfx¿n] a}snfO{a'emfpg af“sL /sd M– s]xL gePsf] .

!%_ ;~rfns, k|aGw ;~rfns, sfo{sf/L k|d'v tyf kbflwsf/Lx¿nfO{ k|bfg ul/Psf] kfl/>lds eQf tyf ;'ljwfx¿

l;=g+= ljj/0f ;~rfns k|d'v sfo{sf/L clws[t cGo kbflwsf/Lx¿! a}7s eQf @,*%),))) – –

@ tna – %,&^),))) ^),@&,*$)# eQf – #*,$),))) $,!@*,)))$ bz} eQf – $,*),))) $(^,**)% ;+rosf]if – %,&^,))) ^)@,&*$^ af]g; – k|rlnt af]g; P]g cg'?k k|rlnt af]g; P]g cg'?k& ;jf/L ;fwg ;'ljwf 5}g 5 5* df]jfOn 5}g 5 5( OGwg 5}g 5 5

*cGo ;ldltsf] a}7s eQf :j¿k ;~rfns ;b:ox¿nfO{ ¿=$,$*,$))÷–dfq k|bfg ul/Psf] 5 .

> k|d'v sfo{sf/L clws[tnfO{ rfns OGwg / dd{t;+ef/ ;lxt uf8L ;'ljwfsf] Joj:yf ul/Psf] 5 . cGo k|d'v kbflwsf/Lx¿nfO{

lgodfg';f/ uf8L ;'ljwf pknJw u/fOPsf] 5 .

> k|d'v sfo{sf/L clws[t nufot sfo{sf/L txsf clws[tx¿nfO{ a}+ssf] lgodfg';f/ df]jfOn ljnsf] e'QmfgL a}+sn] ul/lbg]

Joj:yf ul/Psf] 5 .

!^_ z]o/wgLx¿n] a'lemlng af“sL /x]sf] nfe+fz /sd M– ¿= %!,$^(,(((÷–

!&_ bkmf !$! adf]lhd ;DklQ vl/b jf ljlqm u/]sf] s'/fsf] ljj/0f M– gePsf] .

!*_ bkmf !&% adf]lhd ;Dj4 sDkgL aLr ePsf] s'/fsf] ljj/0f M– gePsf] .

!(_ o; P]g tyf k|rlnt sfg"g adf]lhd ;~rfns ;ldltsf] k|ltj]bgdf v'nfpg'kg]{ cGo s'g} s'/f M– gePsf] .

@)_ cGo cfjZos s'/fx¿ M– gePsf] .


lwtf]kq btf{ tyf lgisfzg lgodfjnL @)^% adf]lhdsf] cltl/Qm ljj/0f-lgod @@sf] pklgod -!_ ;“u ;DjlGwt_

cg';"rL–!#!= sfg"gL sf/jfxL ;DaGwL ljj/0f M

b]xfo cg';f/sf] d'2f bfo/ ePsf] eP, d'2f bfo/ ePsf] ldlt, ljifo, d'2f bfo/ ePsf] ;+:yfks jf ;~rfnssf] gfd / ;DefJo sfg"gL

;DaGwL ljj/0f ;dfj]z ul/g'kg]{ M-s_ q}dfl;s cjlwdf ;+ul7t ;+:yfn] jf ;+:yfsf] lj¿4 s'g} d'2f bfo/ ePsf] eP,

– q}dfl;s cjlwdf a}+sn] jf a}+ssf] la¿4 s'g} klg d'2f bfo/ gu/]sf] cj:yf 5 .

-v_ ;+ul7t ;+:yfsf] ;+:yfks jf ;~rfnsn] jf ;+:yfks jf ;~rfnssf] lj¿4df k|rlnt lgodsf] cj1f jf kmf}Hbf/L ck/fw u/]sf];DaGwdf s'g} d'2f bfo/ u/]sf] jf ePsf] eP,– ;dLIff cjlwdf a}+ssf] ;+:yfks jf ;~rfns jf ;~rfnssf] la¿4df k|rlnt lgodsf] cj1f jf kmf}Hbf/L ck/fw u/]sf]

;DaGwdf s'g} d'2f bfo/ gePsf] .

-u_ s'g} ;+:yfks jf ;~rfns lj¿4 cfly{s ck/fw u/]sf] ;DaGwdf s'g} d'2f bfo/ ePsf] eP,– ;+:yfks lxd axfb'/ u'¿Ë la¿4 ;Demgf kmfOgfG;df cfly{s clgoldttf u/]sf]df sf/jfxL hf/L /x]sf] / o; afx]s ;dLIffcjlwdf s'g} ;+:yfks / ;~rfns la¿4df cfly{s ck/fw u/]sf] ;DjGwdf s'g} d'2f bfo/ gePsf] .

@= ;+ul7t ;+:yfsf] z]o/ sf/f]af/ tyf k|ultsf] ljZn]if0f M-s_ lwtf]kq ahf/df ePs]f ;+ul7t ;+:yfsf] z]o/sf] sf/f]af/ ;DaGwdf Joj:yfkgsf] wf/0ff M

– z]o/sf] sf/f]af/ v'Nnf ahf/åf/f k|ltkfbg u/]sf] d"No tyf dfGotf cg'¿k x'g] u/]sf] x'gfn] a}+ssf] sf/f]jf/ ;Gtf]ifhgs /x]sf] .

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

lllll laj/0f klxnf] q}df; bf]>f] q}df; t]>f] q}df; rf}yf] q}df;

clwstd d"No ¿=##& ¿=%*% ¿=%#( ¿=^!(

clGtd d"No ¿=#@& ¿=%)* ¿=$^# ¿=%*#

sf/f]af/ z]o/ ;+Vof #*(,(%& ^%(,#)* %%),$() ^&^,*)%

Go"gtd d"No ¿=@&$ ¿=#!% ¿=$## ¿=$$^

sf/f]af/ lbg ^) %# %% %(

sf/f]af/ ;+Vof @,!&( @,()* !,*#) @,(@!

#== ;d:of tyf r'gf}tL

cfGtl/s ;d:of / r'gf}tL!= clws lgIf]knfO{ gfkmfd"lv agfpg' . @= nufgLsf gofF If]q klxrfg ug'{ .#= a}FlsË If]qdf a9\b} uPsf] ;+rfng hf]lvd Go"gLs/0f ug'{ . $= a9\bf] ;+rfng vr{nfO{ lgoGq0f ug'{ .

afXo ;d:of / r'gf}tL!= lta|t/ a}+lsË k|lt:kwf{ . @= /fhg}lts :yfloTjn] k"0f{tf kfO{ g;Sg'#= s'n u|fx:y pTkfbgdf ;Gtf]ifhgs a[l4 gx'g' .




xfd|f] ;+nUg k|ltj]bgsf] cfwf/df

========================= ============================= =========================== =============================================;'bLk >]i7 gf/fo0f bf; dfgGw/ /fh]Gb| bf; >]i7 k/fqmd zdf{, Pkm=l;=P=k|d'v–ljQ k|d'v sfo{sf/L clws[t cWoIf lk|lG;kn

k/fqmd zdf{ P08 P;f]lzP6;rf6{8 Psfp06]06;\

========================== ========================== ========================== ========================== ==========================pd]z >]i7 pbo df]xg >]i7 g/]Gb| ah|frfo{ Zofd axfb'/ >]i7 pQd gf/fo0f >]i7;~rfns ;~rfns ;~rfns ;~rfns ;~rfns

========================== ==========================lbg]z >]i7 af;'b]j l/hfn

;~rfns -;j{;fwf/0fsf] tkm{af6_ ;~rfns -;j{;fwf/0fsf] tkm{af6_ldlt M @^ sflt{s @)&!:yfg M sf7df8f}+

k|fOd sdl;{on a}+s lnld6]8jf;nft

-@)&! cfiff9 d;fGt_k"“hL tyf bfloTj cg';"rL o; jif{ ¿= ut jif{ ¿=

!= z]o/ k"FhL ! #,!$),)%@,&^& @,%&$,$$%,*)$@= hu]8f tyf sf]ifx¿ @ $&^,*($,((& #&&,)#@,*%%#= C0fkq tyf j08 # – –$= ltg{ afFsL shf{ ;fk6 $ – @@),#$*,&*!%= lgIf]k bfloTj % #$,)$%,@^@,^^) @*,&(*,)@*,)#)^= e'QmfgL lbg'kg]{ ljnx¿ ^ ^#,(@(,*%) @!,!!$,%!!&= k|:tfljt tyf e'QmfgL lbg afFsL nfef+z @^,#*^,((* !!&,)@),@^$*= cfos/ bfloTj – –(= cGo bfloTj & @&*,$#^,**& #)!,!(#,@&#

s'n k"“hL tyf bfloTj #*,)#),(^$,!%( #@,$)(,!*#,%!*

;DklQ cg';"rL o; jif{ ¿= ut jif{ ¿=!= gub df}Hbft * !,$(%,*^*,&%# !,^@&,^$!,^&$@= g]kfn /fi6« a}+sdf /x]sf] df}Hbft ( %,%$),!(#,*^$ #,)%%,@#$,!#*#= a}+s÷ljQLo ;+:yfdf /x]s]f df}Hbft !) @#@,@(^,%*$ &%(,)(*,!!^$= dfu tyf cNk ;"rgfdf k|fKt x'g] /sd !! $*,@@$,$*$ #^*,&%@,&%)%= nufgL !@ @,(%(,%!#,!)# $,*($,(^$,#!(^= shf{ ;fk6 tyf ljN; v/Lb !# @&,!)$,$!&,$$# @!,@@^,^*&,&##&= l:y/ ;DklQ !$ !%&,%#&,&%( !*@,&)@,%*$*= u}/ a}lsË ;DklQ !% – –(= cGo ;DklQ !^ $(@,(!@,!^( @($,!)@,@)$

s'n ;DklQ #*,)#),(^$,!%( #@,$)(,!*#,%!*

;+efljt bfloTj cg';"rL !&

;~rfnsx¿sf] 3f]if0ff cg';"rL @(

k"FhLsf]if tflnsf cg';"rL #) æs!Æ

hf]lvd efl/t ;DklQ ljj/0f tflnsf cg';"rL #) ævÆ

k|d'v ;'rsfÍx¿ cg';"rL #!

k|d'v n]vf gLltx¿ cg';"rL #@

n]vf ;DaGwL l6Kk0fLx¿ cg';"rL ##

! b]lv !& ;Ddsf cg';"rLx¿ jf;nftsf cleGg c+u x'g\ .






========================== ==========================lbg]z >]i7 af;'b]j l/hfn


k|fOd sdl;{on a}+s lnld6]8gfkmf gf]S;fg lx;fj

->fj0f !, @)&) b]lv cfiff9 #@, @)&! ;Dd_k"“ljj/0f cg';"rL o; jif{ ¿= ut jif{ ¿=

!= Jofh cfDbfgL !* @,*&!,!^(,)@^ @,&*^,@!*,#(#

@= Jofh vr{ !( !,*!!,@)#,@@) !,&$$,@&!,@)#

v'b Aofh cfDbfgL !,)%(,(^%,*)^ !,)$!,($&,!()#= sldzg tyf l8:sfp06 @) &!,)$(,%%$ &^,*^&,)*$

$= cGo ;~rfng cfDbfgL @! @$!,$&),#(^ !$#,^*$,#&(

%= ;6xL 36j9 cfDbfgL @@ #^,!^$,%#% –

s'n ;~rfng cfDbfgL !,$)*,^%),@(! !,@^@,$(*,^%#

^= sd{rf/L vr{ @# !#$,#)&,)&$ !!!,)(%,(^)

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s'n hf]lvd efl/t ;DklQ Pillar II cGtu{tsf] ;dfof]hg kl5 #!,#%%,*!* @$,*#!,^$^!=@ k"“hL sf]if÷k|fylds k"“hL (Tier I) #,^!^,$%@ @,(%),(*#

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Pillar II cGtu{tsf] ;dfof]hg – – 36fpg]M ^=$ -s_ -!_ cg';f/ ckof{Kt Joj:yf – – 36fpg]M ^=$ -s_ -@_ cGt/ut ;DalGwt kIfnfO{ tyf lgif]lwt If]qdf k|jflxt shf{ ;'ljwf – –

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of 10%) = u'0ffdf -3_ !) !)

ahf/ hf]lvdsf] nflu hf]lvd efl/t /sd -ª=uX3_ #*$,&#* $!&,@!(

/sd ¿= xhf/df


cg';"rL #!k|fOd sdl;{on a}+s lnld6]8

k|d'v ;"rsf°x¿-@)&! cfiff9 d;fGt_

ljj/0f ;'rfsf° cf=a= cf=a= cf=a= cf=a= cf=a=@)&)÷&! @)^(÷&) @)^*÷^( @)^&÷^* @)^^÷^&

!= v'b gfkmf÷s'n cfDbfgL k|ltzt k|ltzt !^=$( !%=** (=)( !#=^@ !^=*@

@= k|lt z]o/ cfDbfgL ¿ @)=(& !*=%% !@=)) !^=)$ @(=%$

#= k|lt z]o/ ahf/ d"No ¿= %*#=)) #@$=)) @#&=)) @@@=)) $(%=))

$= d"No cfDbfgL cg'kft (PE Ratio) cg'kft ##=)* !&=$& !(=&% !#=*$ !^=&%

%= z]o/ k"FhLdf nfef+z -jf]g; ;lxt_ k|ltzt @)=)) !% !!=%* !@=^# @)=%#

^= z]o/ k"FhLdf gub nfef+z e'QmfgL k|ltzt ! % &=%* !@=^# !)=%#

&= Jofh cfDbfgL÷shf{ tyf ;fk6 k|ltzt !)=!& !@=$& !$=#* !#=%$ !!=#@

*= sd{rf/L vr{÷s'n ;~rfng vr{ k|ltzt #^=&* #$=$% #@=^( #$=&^ #$=#$

(= s'n lgIf]k tyf ;fk6Ldf Jofh vr{ k|ltzt %=#@ ^=)% *=%& *=(# ^=^&

!)= ;6xL 36a9 cfDbfgL÷s'n cfDbfgL k|ltzt – – )=%! )=%( !=!#

!!= sd{rf/L af]g;÷s'n sd{rf/L vr{ k|ltzt #&=)% #*=)^ $@=@& ^#=*( *!=@^

!@= v'b gfkmf÷shf{ ;fk6 cg'kft !=(( @=!( !=$) @=!) @=#)

!#= v'b gfkmf÷s'n ;DklQ k|ltzt !=$^ !=$& )=(( !=^# !=^!

!$= s'n shf{÷lgIf]k k|ltzt *!=&^ &%=%^ *)=$! ()=#% &*=*^

!%= s'n ;~rfng vr{÷s'n ;DklQ k|ltzt !!=#@ !)=&# (=$$ !)=&& !!=)(

!^= hf]lvd efl/t ;DklQ k"FhLsf]ifsf] kof{Kttf

-s_ k|fylds k"FhL k|ltzt !!=%# !!=** !@=^% !#=^^ (=&*

-v_ k"/s k"FhL k|ltzt )=*& )=*^ )=($ )=($ )=*(

-u_ s'n k"FhL sf]if k|ltzt !@=$) !@=&$ !#=%( !$=^) !)=^&

!&= t/ntf (CRR) k|ltzt !!=!* !@=(^ !&=*) !)=#* !@=*^

!*= lgis[o shf{÷s'n shf{ k|ltzt @=$# @=@# )=&^ )=%& –

!(= Jofh b/ cGt/ (Weighted Average

Interest Rate Spread) k|ltzt @=($ #=%) #=%% #=*) #=)!

@)= a's g]6jy{ ¿= !#&=)& !@^=!! !!%=!^ !!)=&$ !@$=(&

@!= s'n z]o/ ;+Vof @^,#*^,((* @#,$)$,)%# @@,$%&,$^) @@,$%&,$^) !!,))),)))

@@= s'n sd{rf/L ;+Vof #@# #!( #@! @&% @@^

@#= cGo – – – – –


cg';"rL #@

k|d'v n]vf gLltx¿

!= ;fdfGo hfgsf/L M

sDkgL P]g, @)^# cGtu{t klAns lnld6]8 sDkgLsf] ¿kdf >fj0f !, @)^$ df btf{ ePsf] o; k|fOd sdl;{on a}+s lnld6]8, g]kfn

/fi6« a}+saf6 Ohfht k|fKt æsÆ ju{sf] ljQLo ;+:yf xf] . o; a}+ssf] /lhi68{ s]Gb|Lo sfof{no sf7df8f}+sf] Go"/f]8df /x]sf] 5 . cflZjg &,@)^$ af6 cfˆgf] a}+lsË Joj;fo ljlwjt ¿kdf ;~rfngdf cfPsf] o; a}+ssf] cf=j=@)&)÷&! df #) j6f zfvf sfof{no tyf @ j6flj:tfl/t sfp06/ ;~rfngdf /x]sf] 5 .

>fj0f !, @)&) b]lv cfiff9 #@, @)&! ;Ddsf] ;Dk"0f{ sf/f]jf/nfO{ ;d]6]sf] o; ljQLo ljj/0fnfO{ @^ sflt{s @)&! df a;]sf] ;~rfns;ldltsf] a}7saf6 kfl/t ul/Psf] xf] .

@= cg'kfng (Compliance) sf] ljj/0f Mk|:t't ljQLo ljj/0fx¿ g]kfn /fi6« a}+ssf] lgb]{zgx¿, n]vfsf ;j{dfGo l;4fGtx¿, g]kfn n]vfdfg af]8{af6 hf/L n]vf ;DjGwLl;4fGtx¿, a}+s tyf ljQLo ;+:yf ;DjGwL P]g, @)^# tyf sDkgL P]g, @)^# ;d]tsf] k|fjwfgnfO{ cfwf/dfgL tof/ kfl/Psf] 5 .

#= tof/Lsf] cfwf/x¿ Mo; ljQLo ljj/0fx¿ cGo n]vf gLltx¿df pNn]v ul/Psf] afx]s jf:tljs cfwf/df / P]ltxfl;s nfutsf] dfGotfnfO{ cfwf/dfgL tof/kfl/Psf] 5 . ;j{dfGo n]vf l;4fGt tyf g]kfn n]vf dfkb08sf] n]vf+sg cg'dfg tyf lg0f{ofTds cEof; ug'{ kg]{ l;4fGt cg'¿k ljQLoljj/0fx¿ tof/ kfl/Psf] 5 .

$= l:y/ ;DklQ / ¥xf; s§L M

s_ l:y/ ;DklQnfO{ P]ltxfl;s nfutdf ¥xf; s§L u/L n]vf+sg ul/Psf] 5 . P]ltxfl;s nfutdf ;DklQ cfh{g ubf{ ePsf] k|ToIfvr{nfO{ ;d]t l:y/ ;DklQdf ;dfj]; ul/Psf] 5 .

v_ l:y/ ;DklQsf] pkef]u x'g] aif{sf] cfwf/df Straight Line Method af6 ¥xf; s§f ul/Psf] 5 . a}+ssf] l:y/ ;DklQdflgDgfg';f/ ¥xf; s§L b/ sfod ul/Psf] 5 .

qm=;+= ljj/0f b/

! ejg @=%Ü

@ kmlg{r/ tyf lkmSr;{ @) Ü

# sfof{no pks/0fx¿ @) Ü

$ uf8Lx¿ @) Ü

% sDKo'6/x¿ @) Ü

l:y/ ;DklQ n]vf+sg ePsf] dlxgf jf k|of]udf cfPsf] ldlt dWo] h'g cufl8 x'G5 To;}nfO{ cfwf/dfgL ¥xf; s§L ul/Psf] 5 .!% ut] jf ;f]eGbf cufl8 n]vf+sg ePsf jf k|of]udf cfPsf l:y/ ;DklQnfO{ k'/f dlxgfsf] nflu ¥xf; s§L ul/Psf] 5 eg]!% ut] kl5 n]vf+sg jf k|of]udf cfPsf l:y/ ;DklQnfO{ cfwf dlxgfsf] nflu dfq ¥xf; s§L k|bfg ul/Psf] 5 .

u_ ¿= kFfr xhf/ eGbf sd d'Nosf] ;DklQnfO{ vl/b u/]sf] jif{df g} vr{df n]vf+sg ul/Psf] 5 .

%= ;km\6j]o/x¿ tyf nLh xf]N8 ;DklQx¿sf] ckn]vg M

s_ sDKo"6/ ;km\6j]o/x¿ vl/b ubf{ ePsf vr{nfO{ k"FhLs/0f ul/Psf] 5 . tL nfut nfO{ % jif{ leq ckn]vg ul/g] 5 .

v_ nLhxf]N8 ;DklQdf ePsf] vr{nfO{ k"FhLs/0f ul/Psf] / Straight Line Method af6 b; aif{ cjlw e/df ckn]vg ul/g] 5 .

u_ ;km\6j]o/ tyf nLhxf]N8 ;DklQ dfl;s ¿kd} ckn]vg ub}{ nluPsf] 5 .


^= s/ ;DjGwL Joj:yf Mcfos/ vr{df xfn ltg'{kg]{ s/ / :yug s/nfO{ ;dfj]z ul/Psf] 5 .

xfnsf] ltg'{ kg]{ s/ Ma}+sn] cfos/ P]g, @)%* tyf ;f] cGtu{t ag]sf] lgodfjnL adf]lhd s/sf] Joj:yf u/]sf] 5 .

:yug s/ MljQLo ljj/0fsf] ;DklQ tyf bfloTj / s/ u0fgf ug{sf] nflu lnPsf] cfwf/ aLrsf] c:yfoL km/s /sdnfO{ s/ of]Uo gfkmf klxrfg u/L;f]df jt{dfg s/sf] b/ k|of]u u/L :yug s/ sfod ul/Psf] 5 . :yug s/ ;DklQnfO{ eljiodf x'g] s/ of]Uo cfodf bflj ug{ ;lsg]kof{Kt ljZj;gLo cfwf/ geP ;Dd ;DklQsf] ?kdf klxrfg ul/+b}g .

&= nufgL MnufgL kf]6{kmf]lnof]nfO{ b]xfo adf]lhd juL{s/0f ul/Psf] 5 .

-s_ Jofkfl/s nufgL (Held for Trading):

cNksfndf d"Nodf x'g] kl/jt{gaf6 gfkmf cfh{g ug]{ p2]Zon] ul/Psf nufgL tyf nufgL kf]6{kmf]lnof]df /x]sf Ps} k|s[ltsf;DklQdf ePsf] nufgL o; ju{df kb{5g\ . o:tf nufgLnfO{ klxn] nfutdf / To;kl5 ahf/ d"Nodf d"NofÍg ug]{ ul/Psf] 5 .d"Nodf x'g] leGgtf / sf/f]af/af6 x'g] gfkmf÷gf]S;fgnfO{ gfkmf÷gf]S;fg lx;fa vftfdf b]vfpg] ul/Psf] 5 .

-v_ e'QmfgL ldlt;Dd wf/0f ug]{ nufgL (Held to Maturity):

e'QmfgL ldlt;Dd wf/0f ug]{ ;sf/fTds dg;fo (Positive Intent) / e'QmfgL ldlt;Dd wf/0f ug{ ;Sg] Ifdtf (Ability to

Hold till Maturity) eO{ ul/Psf] nufgL o; ju{df kb{5 . e'QmfgL ldlt;Dd wf/0f ug]{ nufgL (Held to Maturity) nfO{ ckn]lvtnfut (Amortised Cost) df d"NofÍg ul/Psf] 5 . ckn]lvt nfut k/n d"No (Cost Price) af6 Iflt (Impairments) 36fP/u0fgf ul/Psf] 5 . IfltnfO{ ;DalGwt cjlwsf] gfkmf÷gf]S;fg lx;fa vftfdf ;dfj]z ug]{ ul/Psf] 5 .

-u_ ljqmLsf] nflu pknAw nufgL (Available for Sale):

Jofkfl/s nufgL (Held for Trading) / e'QmfgL ldlt;Dd wf/0f ug]{ nufgL (Held to Maturity) cGtu{t gkg]{ ;Dk"0f{nufgLnfO{ o; ju{df kb{5 . o:tf nufgLnfO{ klxn] nfut d"Nodf / To;kl5 ahf/ d"Nodf d"NofÍg ul/Psf] 5 . o:tfnufgLaf6 x'g] gfkmf÷gf]S;fg lx;fa nufgL ;dfof]hg sf]ifdf b]vfpg] ul/Psf] 5 . ljqmLsf] nflu pknAw nufgL kf]6{kmf]lnof](Available for Sale Portfolio) sf] @Ü ;Ddsf] /sd k'/s k"FhL (Supplementary or Tier 2 Capital) df u0fgf x'g] nufgL;dfof]hg sf]if (Investment Adjustment Reserve) v8f u/L /flvPsf] 5 .

*= ljb]zL ljlgdo sf/f]jf/ M

s_ jf;nftsf] ldlt ;Dd /x]sf] ljb]zL d'b|fsf] ;DklQ tyf bfloTjnfO{ ;f]xL ldltdf sfod /x]sf] vl/b b/n] lx;fj u/L g]kfnLd"Nodf ¿kfGt/ ul/ n]vf+sg ul/Psf] 5 .

v_ ljb]zL d'b|fsf] vl/b laqmL d'No cGt/af6 k|fKt ePsf] cfDbfgLnfO{ ljb]zL ljlgdo ;6xL sf/f]jf/af6 ePsf] gfkmf gf]S;fgzLif{sdf n]vf+sg ul/ cg';"rL @@ df v'nfOPsf] 5 .

u_ ljb]zL d'b|fsf] ljlgdo b/df ePsf] cGt/af6 ePsf] v'b gfkmf÷gf]S;fg b}lgs ¿kd} d"NofÍg u/L ;6xL k'gd{'Nof+sggfkmf÷gf]S;fg zLif{sdf n]vf+sg u/L cg';'rL @@ df v'nfO{Psf] 5 . g]kfn /fi6« a}+ssf] lgb]{zfg';f/ ;6xL 36a9 gfkmf gf]S;fgsf]@%Ü n] x'g] /sd cfly{s jif{sf] ;dfKtLdf ;6xL 36a9 sf]ifdf ;fl/Psf] 5 .

(= u}/ a}+lsË ;DklQ M

u}/ a}+lsË ;DklQsf] n]vf+sg / k|:t'lt g]kfn /fi6« a}ssf] lgb]{zg adf]lhd ul/Psf] 5 . ;fy} u}/ a}+lsË ;DklQsf nflu ztk|ltzt

gf]S;fgL Joj:yf sfod ul/Psf] 5 .

!)= Jofh u0fgfsf] cfwf/lgIf]k tyf ;fk6Ldf Jofh vr{ tyf shf{ tyf ;fk6Ldf k|fKt x'g] Jofh cfDbfgL ! jif{df #^% lbgsf] cjwL dfgL u0fgf ul/Psf] 5 . t/g]kfn aflx/ ul/Psf] ljb]zL d'b|fsf] nufgLdf jif{df #^) lbgsf] cjwL dfgL u0fgf ul/Psf] 5 .


!!= Jofh cfDbfgL Ms_ g]kfn /fi6« a}+ssf] lgb]{lzsf adf]lhd shf{ tyf ;fk6Ldf cflh{t Jofh cfDbfgLnfO{ gubk|fKtLsf] cfwf/df n]vf+sg ul/Psf] 5

h'g g]kfn n]vfdfg l;4fGt cg'?k 5}g .v_ a}+ssf] sd{rf/L ljlgodfjnL adf]lhd sd{rf/Lx¿nfO{ k|bfg ul/Psf] shf{ ;fk6Lsf] Jofh cfDbfgLnfO{ jf:tljs cfwf/df

n]vf+sg ul/Psf] 5 .u_ nufgLaf6 cflh{t JofhnfO{ jf:tljs cfwf/df n]vf+sg ul/Psf] 5 .

!@= Jofh vr{lgIf]k tyf ;fk6Ldf ePsf] Jofh vr{nfO{ jf:tljs cfwf/df n]vf+sg ul/Psf] 5 .

!#= kmL tyf sldzg MljN; vl/b, k|lt1f kq tyf hdfgt kq hf/L ubf{ k|fKt ePsf] cfDbfgLnfO{ gub k|fKtLsf] cfwf/df n]vf+sg ul/Psf] 5 .

!$= shf{ tyf ;fk6L / shf{ gf]S;fgL Joj:yf/ shf{ gf]S;fgL Joj:yf/ shf{ gf]S;fgL Joj:yf/ shf{ gf]S;fgL Joj:yf/ shf{ gf]S;fgL Joj:yfjf;nftdf g]kfn /fi6« a}+ssf] lgb]{lzsf adf]lhd shf{ jlu{s/0f u/L pQm shf{df shf{ gf]S;fgL Joj:yf jfktsf] /sd Go"g u/L ljN;vl/b ;lxtsf] shf{ ;fk6L /sdnfO{ b]vfOPsf] 5 .

g]kfn /fi6« a}+ssf] lgb]{lzsf adf]lhd shf{ tyf ;fk6LnfO{ ;s[o shf{ -c;n shf{_ / lgis[o shf{ -k'g;+/rgf ul/Psf], sd;n, z+sf:kb/ v/fj shf{_ df jlu{s/0f u/L tf]lsP adf]lhd oy]i6 shf{ gf]S;fgL Joj:yf ul/Psf] 5 .

!%= shf{ ckn]vg Mg]kfn /fi6« a}+såf/f :jLs[t a}+ssf] shf{ ckn]vg gLlt @)^$ cg'¿k kf/bzL{ ¿kdf lgis[o shf{x¿ ckn]vg ug]{ gLlt /x]sf] 5 . ckn]vg;DalGw dfkb08 k'/f ePsf] lgis[o shf{x¿sf] c;'nL clwsf/ xgg\ gx'g] u/L ;~rfns ;ldltsf] lg0f{o kZrft ckn]vg ug]{ gLlt /x]sf] 5 .

!^= sd{rf/L ;fk6L Msd{rf/L ;]jf zt{ ljlgodfjnL adf]lhd a}+ssf] sd{rf/Lx¿nfO{ k|bfg ul/Psf] ;fk6LnfO{ g]kfn /fi6« a}+ssf] lgb]{lzsf adf]lhd cGo;DklQdf b]vfOPsf] 5 .

!&= sd{rf/L ;'ljwf M

s_ sd{rf/L ;+ro sf]if Ma}+ssf] tkm{af6 ;+rosf]ifdf k|bfg ug]{ ;'ljwf k|bfg u/]sf] ldltdf g} vr{ n]vf+sg ul/Psf]] 5 .

v_ ljbf ;+lrtL Msd{rf/LnfO{ ;+lrt ljbf afktsf] /sd jf:tljs vr{sf] (Accrual Basis) cfwf/df n]vf+sg ug]{ a}+sn] gLlt lnPsf] 5 .sd{rf/L ;]jf zt{ ljlgodfjnL adf]lhd sd{rf/Lx¿nfO{ o; k|sf/sf] ;'ljwf k|bfg ul/g] 5 .

u_ pkbfg sf]if Mo; a}+sn] pkbfgnfO{ jSof}tf cfwf/df n]vf+sg ug]{ gLlt lnPsf] 5 . sd{rf/L ;]jf zt{ ljlgodfjnLdf sd{rf/Lx¿nfO{ o; k|sf/sf];'ljwf k|bfg ul/g] Joj:yf ul/Psf] 5 . a}+sdf # jif{;Dd nuftf/ sfd ul/;s]sf] sd{rf/LnfO{ dfq pkbfgsf] Joj:yf ul/Psf] 5 .

!*= ;Defljt bfloÎjx¿ Mg]kfn /fi6« a}+saf6 hf/L lgb]{zg adf]lhd o; a}+sn] jiff{Gtdf sfod /x]sf ;Dk"0f{ k|ltt–kq, a}+s Uof/]06L / Forward Exchange

Contract Liability sf] bfloTj o; zLif{s cGtu{t k|:t't ul/Psf] 5 .

pNn]lvt afx]s yfxf ePsf ;a} pNn]Vo bfloŒjx¿ pk/ cfjZos Joj:yf ul/Psf] tyf eljiodf lglZrt ¿kdf olsg x'g g;s]sf]t/ pNn]Vo bfloTjx¿nfO{ ;Defljt bfloTj cGtu{t b]vfOPsf] 5 .

!(= d;nGb Mo; a}+sn] cfˆgf] k|of]hgsf] nflu vl/b ul/Psf] d;nGb vl/b d'Nodf b]vfOPsf] 5 / pkef]usf] cfwf/df vr{ n]vf+sg ul/Psf] 5 .

@)= sd{rf/L af]g;sd{rf/Lx¿nfO{ k|bfg ul/g] af]g;, af]g; P]g @)#) cg'¿k k|bfg ul/Psf] 5 .


cg';"rL ##n]vf ;DaGwL l6Kk0fLx¿

!= k|:tfljt nfef+za}+ssf] @)&! sflt{s @^ ut] a;]sf] ;~rfns ;ldltsf] a}7sn] g]kfn /fi6« a}+s / aflif{s ;fwf/0f ;efsf] :jLs[lt kZrft !(Ü af]g;z]o/ / !Ü gub nfef+z -s/ k|of]hgsf] nflu_ ljt/0f ug]{ k|:tfj u/]sf] 5 .

@= Aofh cfDbfgLC0fLx¿n] @)&! cfiff9 d;fGtleq a'emfpg' kg]{ Jofh /sd dWo]af6 @)&! >fj0f !% ut] leq a'emfOPsf] /sdnfO{ Aofh d"NtaLlx;fjaf6 ldnfg u/L cfly{s jif{ @)&)÷@)&! sf] Jofh cfDbfgLdf b]vfOPsf] 5 .o; cg';f/ @)&! cfiff9 d;fGt leq a'emfpg' kg]{ Aofh /sd dWo] >fj0f !, @)&! b]lv >fj0f !%, @)&! ;Dd a'emfOPsf] /sd¿= $@,#%$,*&#.(& n] Jofh d"NtaL lx;fa ldnfg ul/ Jofh cfDbfgL hgfOPsf]5 .

#= ;fwf/0f hu]8f sf]if Mrfn' cf=j=sf] v'b d'gfkmfsf] @) k|ltztn] x'g] /sd ¿= !!),^*(,$@# g]kfn /fi6« a}+ssf] lgb]{lzsf adf]lhd ;fwf/0f hu]8f sf]ifdf;fl/Psf] 5 .

$= ;6xL 36a9 hu]8f sf]if Mrfn' cf=j= @)&)÷&! df ;6xL k'gd'{NofÍg 3f6f ePsf] x'gfn] ;6xL 36a9 hu]8f cGtu{t x'g cfpg] /sd gfkmf gf]S;fg afF8kmfF8lx;fjaf6 ljlgof]hg u/L ;6xL 36a9 hu]8f sf]ifdf ;fl/Psf] 5}g . o; cfly{s jif{df @)&)÷&! df ¿= @@,*&!,)(( a/fa/sf] ;6xLk'gd'{NofÍg 3f6f ePsf] 5 .

%= sd{rf/L af]g; Ms/ ltg'{ cufl8sf] v'b d'gfkmfsf] !) k|ltztn] x'g cfpg] /sd u0fgf u/L sd{rf/L af]g;sf] Joj:yf ul/Psf] 5 .

^= pkbfg Ma}Fssf] sd{rf/L ;]jf ;t{ ljlgodfjnL Joj:yf adf]lhd, sd{rf/Lx? k|ltsf] pkbfg bfloTj kfs]sf] cfwf/ (accrual basis) df gfkmfgf]S;fg lx;fadf vr{ n]vfÍg ul/Psf] 5 . a}Fsdf lg/Gt/ # jif{;Dd nuftf/ sfd ul/;s]sf] sd{rf/Lsf] pkbfg Joj:yf ul/Psf] 5 .cfly{s jif{ @)&)÷&! sf] ;dflKtdf, a}Fssf] s'n kfs]sf] pkbfg bfloTj ? *,#&%,)@& /x]sf] 5 h'g cfly{s ljj/0fsf] cg';"rL – )& dfpNn]v ul/Psf] 5 . a}+sn] bfloTj afktsf] /sd :jLs[t cjsfz sf]ifdf bflvnf u/]sf] 5 / ;f]xL sf]ifdf cfly{s jif{sf] cGTodf /x]sf]df}HbftnfO{ cg';'rL !^ df pNn]v ul/Psf] 5 .

&= z]o/ k"FhL Mrfn' cfly{s jif{df a}+ssf] ljqmL x'g g;s]sf]÷ljqmL x'g af+sL z]o/x? lnnfd ljqmLaf6 z]o/ k"+hLdf ut cf=j= eGbf ?= ^$,@%$,))).–n] a[l4 eO{ s'n ? @,^#*,^((,*)$.– sfod ePsf] 5 . ;ldIff cfly{s jif{sf] gfkmfaf6 k|:tfljt ul/Psf] af]g; z]o/ ?= %)!,#%@,(^#;d]t u/L a}+ssf] z]o/ k'FhL ?= #,!$),)%@,&^& x'g]5 .

*= z]o/ lk|ldodM?= !)) c+lst d"Nosf] ljqmL x'g af+sL ^$@,%$) lsQf z]o/ lnnfd ljqmLaf6 hDdf ? !#,*$,)*,(*(.– k|fKt ePsf] 5 . lnnfdljqmLaf6 c+lst d"No eGbf a9L k|fKt ePsf] ?= &$,!%$,(*# /sd z]o/ lk|ldodsf] dxndf /flvPsf] 5 . pQm z]o/ lk|ldod /sdaf6o; jif{ af]gz z]o/ ljt/0f ug]{ k|:tfj ul/ d'gfkmf ljt/0f ug]{ gfkmf÷gf]S;fg af+8kmf+8 lx;fadf pNn]v ul/Psf] 5 .

(= ;km\6j]o/x¿sf] nfut tyf nLhxf]N8 ;DklQsf] ckn]vg M!= a}+ssf] n]vf gLlt adf]lhd ;km\6j]o/x¿sf] nfut ¿= %%),)#* ckn]vg u/L gfkmf gf]S;fg lx;fjdf vr{ hgfOPsf] 5 . aFfsL

¿= @,)%*,*^@ ;km\6j]o/x¿sf] ckn]vg ug{ afFsL zLif{ssf] cg';"rL !^ df k|:t't ul/Psf] 5 .@= a}+ssf] n]vf gLlt adf]lhd nLh xf]N8 ;DklQsf] ¿= !@,&!^,^$* ckn]vg u/L gfkmf gf]S;fg lx;fadf hgfOPsf] 5 . afFsL

¿= &!,##%,*^^ dfq nLh xf]N8 ;DklQ ckn]vg ug{ afFsL zLif{ssf] cg';"rL !$ df b]vfOPsf] 5 .

!)= u}/ a}+lsË ;DklQ Mcfly{s jif{sf] cGTodf s'n ? !,!^*,&%)÷– a/fa/sf] u}/ a}+lsË ;DklQ /x]sf] 5 / ;Dk"0f{ /sd a/fj/sf] gf]S;fgL Joj:yf ul/Psf] 5 .

!!= a}+s÷ljQLo ;+:yfdf ePsf] df}HbftM

a}+s÷ljQLo ;+:yfx?df ePsf] df}HbftnfO{ cg';'rLM !) sf] ljQLo ljj/0fdf pNn]v ul/Psf] 5 .

!@= g]kfn ;/sf/sf] ljsf; a08 Mg]kfn ;/sf/sf] ljsf; a08sf] Jofh cfDbfgL a08 vl/b ubf{ avtsf] lk|ldod /sdnfO{ ckn]vg ul/ n]vf+sg ul/Psf] v"b /sd xf] .ckn]vg ug{ afFsL ¿= !@,*@),**# a/fa/sf] /sdnfO{ lk|ldod ljsf; a08 cGtu{t cg';"rL !^ df b]vfOPsf] 5 .

!#= :yug s/ Ms= :yug s/sf] ljj/0f

ljj/0f ljQLo ljj/0f adf]lhd -¿=_ s/ k|of]hgsf] nflu -¿=_ s/of]Uo c:yfoL km/s -¿=_l:y/ ;DklQ !$^,)^),^@! !(!,!@!,%$) $%,)^),(!*;+lrt ljbf Joj:yf – !%,#*&,*$$ !%,#*&,*$$nufgL gf]S;fgL Aoj:yf – $*,@@$,$*$ $*,@@$,$*$u}/ a}+lsË ;DklQ gf]S;fgL Aoj:Yff – !,!^*,&%) !,!^*,&%)hDdf !$^,)^),^@! @%%,()@,^!* !)(,*$!,((^rfn' :yug s/ #@,(%@,%((ut jif{sf] :yug s/ #$,)(),%**

;dfof]lht :yug s/ -!,!#&,(*(_* :yug s/ rfn' cf=j=sf] s/ b/ #)Ü df d'Nof+sg ul/Psf] 5 . g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd :yug s/ ;DklQ a/fa/sf] /sd ? #@,(%@,%(( :yug s/ hu]8f sf]ifdf sfod ul/Psf] 5 .


v= s/ vr{ / v'b d'gfkmf aLrsf] ljj/0f M ¿=lstfaL v'b d'gfkmf &(),^$%,%(@#)Ü s/ @#&,!(#,^&*s§L ug{ gkfpg] vr{x¿sf] s/ of]Uo cfodf k/]sf] c;/sf] ljj/0frGbf $,*))

hDdf s/ vr{ -:yug s/ ;d]t_ @#&,!(*,$&*

!$= ;Defljt bfloTj -cfos/ jfkt ;Defljt bfloTj_M

a}+sn] eljiodf cfOkg{ ;Sg] bfloTjx?nfO{ ;Defljt bfloTjdf jlu{s/0f u/]sf] 5 . o; ;Gbe{df cfGtl/s /fhZj ljefudf cf=j=

@)^%÷)^^/ @)^^÷)^& ;+u ;DalGwt s/ k'gj/fnf]sgsf nflu k]z ul/Psf] /sdx?nfO{ cg';'lr !& df ;dfj]z ul/Psf] 5 .

s/ k'g/fjnf]sgsf nflu k]z ul/Psf] s/ /sdx?sf] ljj/0fljj/0f k'gj/fnf]sg ul/Psf] /sd

cfos/ Joj:yf -cf=j= @)^%÷^^_ @,!*$,)!)=%(cfos/ Joj:yf -cf=j= @)^^÷^&_ (,*!(,&#%=(%gk'u >f]tdf s/ s6\6L -cf=j= @)^%÷^^_ !,)^@,!#!=(!gk'u >f]tdf s/ s6\6L -cf=j= @)^^÷^&_ !,#@%,&$@=))hDdf !$,#(!,^@)=$%

!%= lx;fj ldnfgsf] cj:yf Mtn b]vfOPsf] km/s /sddWo] s]xL /sdx¿sf] lx;fa ldnfg e};s]sf] / afFsL /sdsf] lx;fa ldnfg x'g] cj:yfdf 5g\ .

lx;fj ldnfg hDdf /sd # dlxgf ;Dd # dlxgf b]lv ( dlxgf b]lv ! jif{ eGbf dflycj:yf ( dlxgf ;Dd ! jif{ ;Dd

Ph]G;L vftfx¿ -¿=_ $),#)&,$*$=@* #!,%!!,^%^=*! !,&(^,(&(=@) !,^$^,(@&=(# %,#%!,(@)=#$

!^= shf{ tyf ;fk6Lsf] ;f/f+z M ¿= bz nfvdf

ljj/0f @)&)÷&!

z'¿ df}Hbft @!,&%(=(&

shf{ k|jfx !@,#&%=#%

shf{ c;'nL ^,@(*=^%

clGtd df}Hbft @&,*#^=^&

!&= lgIf]k bfloTjsf] ;f/f+z M ¿= bz nfvdf

ljj/0f @)&)÷&! Jofh ltg'{ gkg]{ lgIf]kx¿ !,#@!=#&

Jofh ltg'{ kg]{ lgIf]kx¿ #@,&@#=*(

hDdf #$,)$%=@^

!*= Jofhb/ cGt/sf] cf};t ef/ M

ljj/0f b/ k|ltztdf

shf{ tyf nufgLdf ef/Lt cf};t Jofhb/ !)=^^

lgIf]k tyf ;fk6Ldf ef/Lt cf};t Jofhb/ ^=@)

v'b cGt/ $=$^

v'b cGt/ -CRR ;lxt_ $=&&


¿= bz nfvdf

!(= shf{ Psfu|tfsf] ;f/f+z Mshf{ tyf ;fk6L -sf]if / u}/ sf]ifdf cfwfl/t_ /sd g]kfn /fi6« a}+såf/f tf]lsPsf] ;LdfeGbf a9L k|jfx ul/Psf] cj:yf 5}g / ;fy} s'g}klg If]qdf g]kfn /fi6« a}+såf/f nfu" ul/Psf] ;LdfeGbf a9L shf{ k|jfx ul/Psf] 5}g .

ljj/0f shf{ tyf ;fk6L u}/ sf]ifdf cfwfl/t lgIf]k

ljj/0f shf{ tyf ;fk6L u}/ sf]ifdf cfwfl/t lgIf]k

cfiff9 d;fGt @)&! ;Ddsf] hDdf /sd @&,*#^=^& %,&@!=(^ #$,)$%=@^

Psn u|fxsdf ePsf] pRrtd Psfu|tf ^$(=^% $*&=&# $,%*#=@&

Psn u|fxsdf ePsf] pRrtd Psfu|tf k|ltzt @=##Ü *=$@Ü !#=$^Ü


@)= ;DklQ tyf bfloTj M ¿= bz nfvdf

ljj/0f !–() lbg (!–!*) lbg !*!–@&) lbg @&!–#^% lbg ! jif{ dfly hDdf /sd

;DklQ!= gub df}Hbft !,$(%=*& – – – – !,$(%=*&

@= a}s tyf ljQLo ;+:yfdf

/x]sf] df}Hbft %,&&@=$( – – – – %,&&@=$(

#= ljb]zL a}+sdf ul/Psf] nufgL – – – – – –$= sn dlg $*=@@ – – – – $*=@@

%= ;/sf/L ;'/If0fkq @,)&(=!( – – – @&) @,#$(=!(

^= g]=/f=a+}= C0fkq – – – – – –

&= cGt/ a}+s shf{ #($=$@ – – – !(@=$) %*^=*@

*= shf{ tyf ;fk6L÷ljN; vl/b *,#$(=#& @,&*#=() $,!&%=*% ^,$)@=(& ^,!@$=%* @&,*#^=^&

(= kfpg' kg]{ Jofh @*%=#! – – – – @*%=#!

!)= l/e;{ l/kf] – – – – – –

!!= k|lta4tf cGtu{t cGo

;+:yfx?af6 k|fKt x'g] – – – – – –

!@= qm= ;= @), @! / @@ sf

;'ljwfx¿sf] e'QmfgL – – – – – –

!#= cGo %(!=(& – – – – %(!=(&

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

bfloTj!$=rNtL lgIf]k (&^=!) – – – – (&^=!)

!% art lgIf]k -sn lgIfk ;d]t_ @,)*)=^@ *)!=@! *)!=@! !,^)@=$@ !%,*%^=$! @!,!$!=**

!^ d'2tL lgIf]k (,^#%=)& ^%^=!! #*%=!# $^$=!# $$!=%& !!,%*@=)!

!&= C0f kqx¿ – – – – – –

!*=;fk6L – – – – – –

!(= cGo bfloTj / Joj:yfx¿ #$(=^# – – – – #$(=^#

@)= k|lta4tf cGtu{t cGo

;+:yfx¿nfO{ lbg'kg]{ – – – – – –

@!= pkef]u e}g;s]sf :jLs[t

;'lawfx¿ ^^(=^( #)$=$) ^)*=*) $$^=$^ @%!=*^ @,@*!=@!

@@= k|lttkq÷hdfgt @,$@@=&^ ^^*=!( $)@=^( (%(=$@ !,@)%=)@ %,^%*=)*

@#= l/kf] – – – – – –

@$= qm= ;+ !! cGtu{tsf]

;'ljwfsf] e'QmfgL – – – – – –

@%= cGo – – – – – –

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

v'b ljQLo ;DklQ -s–v_ @,**@=(& #%#=(( !,(&*=)@ @,(#)=%$ -!!,!^&=**_ -#,)@@=#^_

v'b ;+lrt ljQLo ;DklQ @,**@=(& #,@#^=(^ %,@!$=(* *,!$%=%@ -#,)@@=#^_


@!= ;DjlGwt JolQmsf] ljj/0f / hfgsf/L M

k|d'v Joj:yfklso kbflwsf/Lx¿df ;~rfnsx¿, k|d'v sfo{sf/L clws[t, dxfk|jGws tyf gfoj dxfk|jGwsx?nfO{ ;dfj]; ul/Psf] 5 .k|d'v Joj:yfklso kbflwsf/Lx¿df /x]sf JolQmx¿sf] gfd o; k|sf/ 5g\ –

>L /fh]Gb| bf; >]i7 – cWoIf

>L pQd gf/fo0f >]i7 – ;~rfns

>L pd]z >]i7 – ;~rfns

>L pbo df]xg >]i7 – ;~rfns

>L g/]Gb| ah|frfo{ – ;~rfns

>L Zofd axfb'/ >]i7 – ;~rfns

>L lbg]z >]i7 – ;~rfns

>L af;'b]j l/hfn – ;~rfns

>L gf/fo0f bf; dfgGw/ – k|d'v sfo{sf/L clws[t

>L ;+hLj dfgGw/ – dxfk|aGws

>L df]tLsfhL t'nfw/ – gfoa dxfk|aGws

>L efO/fhf t'nfw/ – gfoa dxfk|aGws

a}+ssf] k|d'v Joj:yfklso kbflwsf/Lx¿nfO{ -;~rfns afx]s_ cf=a= @)&)÷&! df ¿= #$,%*^,$!* dfq sd{rf/L ;'lawf cGtu{te'QmfgL ul/Psf] 5 . oL kbflwsf/Lx¿nfO{ -;~rfns afx]s_ uf8Lsf] ;'ljwf klg k|bfg ul/Psf] 5 .

a}+ssf] ;~rfnsx¿nfO{ a}7s eQf dfq k|bfg ul/Psf] 5 . cf=j= @)&)÷&! df ;~rfnsx¿nfO{ a}7s eQf :j¿k ¿= #,@(*,$))k|bfg ul/Psf] lyof] .

@@= jf;nft ldlt kl5sf 36gfx? (Events after Balance Sheet Date)

jf;nft ldltb]lv ljQLo ljj/0f hf/L ug{sf nflu cg'df]bg ul/Psf] ldltsf aLr 36]sf cg's'n tyf k|lts'n 36gfx?nfO{ …jf;nftldlt kl5sf 36gfx?Ú sf ?kdf k|:t't ul/Psf] 5 .jfXo n]vfkl/Ifsn] k|df0fLt u/]kl5 g]kfn n]vfdfg )% - "Events after the Balance Sheet Date" / g]=/f=a}F ;"rgf g+ )!/)&) /&! sf]clwgdf /xL ‘adjusting events’ sf] ;dfof]hg ;DaGwdf, a}Fsn] lgDg pNn]lvt shf{x? jf;nft ldltdf lg:s[o ePtfklg,n]vfkl/Ifssf] k|ltj]bg hf/L ug{ k'j{ ;Dk"0f{ shf{ c;'nL ePsf]n] oL shf{x?df cltl/Qm shf{ gf]S;fgL Joj:yf ul/Psf] 5}g .

Cl0fsf] gfd shf{ /sd

;'lgn s]=;L= !#,&!%,)@$=&$

cfsfz e}/j Plu|u]6 k|f= ln= @)&,*^!=^&

/fh' zfSo (!@,)*(=%*

/fh' zfSo !(,@#$=*^

k'ik aflgof If]qL !#,@)),)))=))

rfdln+u Hj]n/L *,$)),)))=))

Pr P sG;6«S;g k|f= ln= !,%&&,)*%=(^

/fhf /fd aflgof If]qL $&^,)(*=@(

dfly pNn]lvt shf{x? dWo] Pr P sG;6«S;g k|f= ln / cfsfz e}/j Plu|u]6 k|f= ln= sf] shf{ C0fsf] Aofkfl/s cfDbflgsf] gub k|jfxaf6

r'Qmf ePsf] / afFsL shf{x? C0fsf] lwtf] ljlqmaf6 ePsf] gub k|jfxaf6 r'Qmf ePsf] 5 .


@#= a}+sn] cfˆgf] ;DklQ lwtf] /fvL s'g} ;fk6L lnPsf] 5}g .

@$= cGt/ a}+s ;fklt Joj:yf ;DaGwdf

cfly{s jif{ @)&)/&! sf] ;dflKtdf, a}Fsn] lxdfnog kmfOgfG; lnld6]8;Fu s'n ?. $*,@@$,$*$ cGt/ a}Fs ;fkltsf] ?kdf c;'nL ug{afFsL /x]sf] 5 h'g cfly{s ljj/0fsf] cg';"rL - !! (dfu tyf cNk ;"rgfdf k|fKt x'g] /sdx?) df pNn]v ul/Psf] 5 / ;Dk"0f{ /sdsf]gf]S;fgL Joj:yf sfod ul/Psf] 5 .

@%= gf]S;fgL Joj:yf lkmtf{af6 cfDbfgL

rfn" cf=j= df g]=/f=a}+ssf] lgb]{zg g+ @-!@_ -$_ adf]lhd ;d:ofu|:t lxdfno kmfOgfG; ln=af6 shf{ vl/b u/L ?= ^,*&,%@,&%).–cGt/ a}+s sf/f]jf/ afFsL /x]sf] dWo] ?= @,)%,@*,@^^.– c;'n ul/Psf] 5 . t;y{ pQm sf/f]jf/;+u ;DalGwt /sdnfO{ cGo ;DklQ

gf]S;fgL Joj:yf lkmtf{df pNn]v ul/ gf]S;fgL lkmtf{ ul/Psf] 5 h'g cg';'rL @& df pNn]v ul/Psf] 5 .

@^= ljQLo ljj/0fx¿ t'ngfTds cWoognfO{ ;3fpgsf] lgldQ cGt/ zLif{s ;dfof]hg ul/Psf] 5 . To;}u/L /sdx¿nfO{ lgs6td¿k}ofFdf kl/0ft ul/Psf] 5 .


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Schedule 35

PRIME COMMERCIAL BANK LIMITEDComparison of Unaudited and Audited Financial Statement as of FY 2070/71

S.N. Particualrs

As per Unaudited As per Audited Variance

Reasons of VarianceFinancial FinancialIn Amount In %

Statement Statement

1. Total Capital and Liabiltties (1.1 to 1.7) 38,514,401 38,030,964 (483,436.53) -1.27%

1 1 Paid up Capital 2,638,700 3,140,053 501,353 15.97%1.2 Reserves and Surplus 1,083,557 476,895 (606,662) -127.21%1.3 Debentures and Bonds -1.4 Borrowings - - - -1.5 Deposits (a+b) 34,063,199 34,045,263 (17,936) -0.05%

a. Domestic Currency 33,981,984 33,964,048 (17,936) -0.05%b. Foreign Currency 81,215 81,215 0 0.00%

1.6 Income Tax Liability 271,017 - (271,017) 0.00%

1.7 Other Liabilities 457,929 368,754 (89,175) -24.18%

2 Total Assets (2.1 to 2.7) 38,514,401 38,030,964 (483,436.53) -1.27%

2.1 Cash and Bank Balance 7,268,359 7,268,359 0.00 0.00%2.2 Money at Call and Short Notice 48,224 48,224 0.00 0.00%2.3 Investments 2,959,513 2,959,513 0.00 0.00%2.4 Loans and Advances (a+b+c+d+e+f) (Net) 27,231,857 27,104,417 (127,440) -0.47%a. Real Estate loan 3,975,301 3,842,737 (132,564)

1. Residential Home Loan (other than PersonalResidential Home Loan upto Rs. 10 Million) 402,930 406,222 3,292 -

2. Business Complex and Residential ApartmentConstruction Loan 1,126,783 1,025,531 (101,252)

3. Income Generating Commercial Complex Loan 455,100 455,100 -4 Other Real Estate loan (including Land

Purchase and Plotting) 1,990,488 1,955,884 (34,604)b. Personal Residential Home Loan upto Rs. 10 Million 1,381,427 1,381,427 - -

c. Margin Type Loan 1,373,228 1,373,228 - -

d. Term Loan 3,017,934 3,017,934 - -e. Overdraft Loan/ TR Loan/ WC Loan 9,407,472 9,411,588 4,116f . Others 8,076,494 8,077,503 1,0092.5 Fixed Assets 157,390 157,538 148 0.09%2.6 Non Banking Assets - - - -2.7 Other Assets 849,057 492,912 (356.145) -72.25%

3. Profit and Loss Account

3.1 Interest Income 2,871,084 2,871,169 85 0.00%3.2 Interest Expenses 1,811,203 1,811,203 0 0.00%

A. Net Interest Income (3.1-3.2) 1,059,881 1,059,966 85 0.01%

3.3 Fees, Commission and Discount 71,656 71,050 (607) -0.85%3.4 Other Operating Income 244,674 241,470 (3,204) -1.327%3.5 Foreign Exchange Gain/ (Loss) (Net) 36,165 36,165 (0) -

B. Total Operating Income (A+3.3+3.4+3.5) 1,412,376 1,408,650 (3,726) -0.26%

3.6 Staff Expenses 134,279 134,307 28 0.02%

3.7 Other Operating Expenses 231,016 230,824 (192) 0.08%

C. Operating Profit Before Provision (B-3.6-3.7) 1,047,081 1,043,519 (3,562) -0.34

3.8 Provision for Possible Losses 184,661 309,755 125,094 40.38%

D. Operating Profit/ (Loss) (C-3.8) 862,420 733,764 (128,657) -17.53%

3.9 Non Operating Income/(Expenses) (Net) - 4,637 4,637 100.00%3.10 Loan Loss Provision Written Back 131,310 131,130 0 -

E. Profit/(Loss) from Regular Activities (D+3.9+3.10) 993,730 869,710 (124,020) -14.26%

3.11 Extraordinary Income/(Expenses) - - - -

F. Profit/(Loss) before Bonus and Taxes (E+3.11) 993,730 869,710 (124,020) -14.26%

3.12 Provision for Staff Bonus 90,339 79,065 (11,275) -14.26%

3.13 Provision for Tax 271,017 237,198 (33,819) -14.26%

G. Net Profit/ (Loss) (F-3.12-3.13) 632,374 553,447 (78,927) -14.26% Due to above adjustments

(Rs. '000)

Addition of proposed bonus share

Change in profit appropriationof reserve to bonus share

Due to reclassification ofdeposits in other liabilities

Netted off with advanceincome tax in other assetsProvision against placementSetting off with advanceincome tax in other assets

Due to change in loan loss provision1. After publication of the unauditedresult of the bank as per the thenpreviiling rules, NRB circular dt 2071/05/03 instructed bank to provideadditional provision in loan accountof Krishi Premura (P) Ltd & KohinoorHill Housing P. Ltd with retrospectiveeffect from Ashadh end2. As disclosed in 'notes to accounts',some of the nonperforming load hadbeen settled after the unauditedresult publication due to whichprovision relating to such loan hasbeen received

Due to deduction indepreciation charges

Setting off of similar assets &liabilities with each other

Interest Income nottransferred to PL

Due to regrouping to other heads

Due to regrouping to other heads

Additional provision in stuffgratuity & encashable leaveOverbooked provision reversed

Change in LLP asexplained in 2.4 above

Regrouping of gain on salefrom operating incomeDue to regrouping fromprovision from possible losses

Due to change in profitDue to change in profit


Schedule 36

PRIME COMMERCIAL BANK LIMITED'A' class licensed financial institution from Nepal Rastra bank

Unaudited Financial ResultsAs on 4th Quarter End (32.03.2071) of the Fiscal Year 2070/71

This Quarter Previous Quarter CorrespondingS. Particulars Ending Ending Previous Year

No. 32.03.2071 on 31.12.2070 Quarter Ending on31.03.2070

1 Total Capital and Liabilities ( 1. 1 to 1.7) 38,514,401 34,396,515 32,547,250

1.1 Paid up Capital 2,638,700 2,638,700 2,340,405

1.2 Reserves and Surplus 1,083,556 874,895 730,312

1.3 Debentures and Bonds -

1.4 Borrowings - - 220,349

1.5 Deposits (a+b) 34,063,199 30,154,468 28,814,138

a. Domestic Currency 33,981,984 30,067,820 28,401,055

b. Foreign Currency 81,215 86,648 413,083

1.6 Income Tax Liability 271,017 181,589 205,624

1 .7 Other Liabilities 457,929 546,863 236,421

2 Total Assets (2.1 to 2.7) 38,514,401 34,396,515 32,547,250

2.1 Cash and Bank Balance 7,268,359 4,743,571 5,441,974

2.2 Money at Call and Short Notice 48,224 348,262 300,000

2.3 Investments 2,959,513 3,063,859 4,894,964

2.4 Loans and Advances (a+b+c+d+e+f) (Net) 27,231,857 25,388,069 21,215,604

a. Real Estate Loan 3,975,301 3,925,754 3,723,764

1. Residential Home Loan (other than Personal

Residential Home Loan upto Rs. 10 Million) 402,930 304,728 253,641

2. Business Complex and Residential Apartment

Construction Loan 1,126,783 1,045,074 983,703

3. Income Generating Commercial Complex Loan 455,100 562,430 570,974

4. Other Real Estate Loan (including Land

Purchase and Plotting) 1,990,488 2,013,522 1,915,446

b. Personal Residential Home Loan upto Rs.10 Million 1,381,427 1,203,609 983,659

c. Margin Type Loan 1,373,228 1,265,982 782,882

d. Term Loan 3,017.934 2,926,657 2,348,975

e. Overdraft Loan/ TR Loan/ WC Loan 9,407,472 9,543,582 7,174,249

f. Others 8,076,494 6,522,485 6,202,076

2.5 Fixed Assets 157,390 165,815 182,421

2.6 Non Banking Assets - - -

2.7 Other Assets 849,057 686,939 512,287

(Rs. '000)


Up to This Up to Previous Upto Corresponding3 Profit and Loss Account Quarter Quarter Previous Year

Quarter

3.1 Interest Income 2,871,084 2,067,518 2,786,218

3.2 Interest Expense 1,811,203 1,335,073 1,744,271

A. Net Interest Income (3.1 - 3.2) 1,059,881 732,445 1,041,947

3.3 Fees, Commission and Discount 71,656 45,275 80,115

3.4 Other Operating Income 244,674 167,670 140,434

3.5 Foreign Exchange Gain/Loss (Net) 36,165 23,490 (5,784)

B. Total Operating Income (A+3.3+3.4+3.5) 1,412,376 968,879 1,256,712

3.6 Staff Expenses 134,279 87,345 111,020

3.7 Other Operating Expenses 231,016 154,664 210,479

C. Operating Profit Before Provision (B -3.6 - 3.7) 1,047,081 726,871 935,213

3.8 Provision for Possible Losses 184,661 179,099 268,519

D. Operating Profit (C -3.8) 862,420 547,771 666,694

3.9 Non Operating Income/Expenses (Net) - - (98)

3.10 Write Back of Provision for Possible Loss 131,310 118,055 87,360

E. Profit from Regular Activities (D+3.9+3.10) 993,730 665,826 753,956

3.11 Extraordinary Income/Expenses (Net) - -

F. Profit before Bonus and Taxes (E +3.11) 993,730 665,826 753,956

3.12 Provision for Staff Bonus 90,339 60,530 68,541

3.13 Provision for Tax 271,017 181,589 205,624

G. Net Profit/Loss (F - 3.12 - 3.13) 632,374 423,708 479,790

At the End At the End of At the End of4 Ratios of This Quater Previous Quarter Corresponding

Year Quarter

4.1 Capital Adequacy Ratio 12.40% 12.27% 13.82%

4.2 Non Performing Loan (NPL) to Total Loan 1.50% 2.01% 2.23%

4.3 Total Loan Loss Provision to Total NPL 145.37% 117.73% 109.66%

4.4 Cost of Funds 5.89% 6.02% 6.99%

4.5 Credit to Deposit Ratio (As per NRB Directive) 73.84% 77.43% 69.10%

4.6 Base Rate 8.91% 9.05% 10.08%

4.7 Interest Spread (As per NRB Directive) 4.44% 5.66% -

Additional Ratios

A Average Yield 8.83% 8.86% 10.73%

B Net Interest Spread 2.94% 2.84% 3.30%

C Return on Equity 18.62% 17.48% 16.96%

D Return on Assets 1.78% 1.69% 1.61%

E Real Estate Loan to Total Loan 14.63% 15.50% 17.66%


PRIME COMMERCIAL BANK LIMITEDDisclosures under BASEL II as at 32.03.2071

1 . Capital and a breakdown of its components:

> Tier 1 Capital and breakdown of its components:

Core Capital (Tier I) Amount

a. Paid up Equity Share Capital 2,638,699,804

b. Statutory General Reserves 431,261,370

c. Proposed Bonus Equity Shares -

d. Share Premium 501,352,963

e. Retained Earnings 12,185,294

g. Deferred Tax Reserve 32,952,599

h. Less: Fictitious Assets -

Total Core Capital (Tier I) 3,616,452,030

> Tier 2 Capital and a breakdown of its components:

Supplementary Capital (Tier II) Amount

General Loan Loss Provision 271,608,658

Investment Adjustment Reserve 420,000

Exchange Equalization Reserve 75,734

Total Supplementary Capital (Tier II) 272,104,392

> Detailed information about the Subordinated Term Debts

with information on the outstanding amount, maturity,

amount eligible to be reckoned as capital funds: Nil

> Deductions from Capital: Nil

> Total Qualifying Capital AmountCore Capital (Tier 1) 3,616,452,030Core Capital (Tier 2) 272,104,392Total qualifying capital 3,888,556,422

> Capital Adequacy Ratio PercentageTier 1 Capital to Total Risk Weighted Exposure 11.53%Tier 1 & 2 Capital To Total Risk Weighted Exposures 12.40%


2. Risk Exposures

> Risk weighted exposures for Credit Risk, Market Risk and Operational Risk

Risk Weighted Exposure Amount

a. Risk weighted exposure for Credit Risk 27,752,780,431

b. Risk weighted exposure for Operational Risk 1,629,451,155

c. Risk weighted exposure for Market Risk 384,737,926

Total Risk Weighted (Before adjustments of Pillar II) 29,766,969,512

Adjustment under Pillar II

ALM Policies & Policies are not satisfactory, add 1% of net interest income

to RWE

Add: .....% of the total deposit due to insufficient Liquid Assets

Add: RWE Equivalent to reciprocal of capital charge of 5% gross income 695,838,935

Overall risk management policies and procedures are not satisfactory. Add

3% of RWE 893,009,085

If desired level of disclosure requirement has not been achieved,

Add.....% of RWE

Total Risk Weighted Exposures (after Adjustments of Pillar II) 31,355,817,532

> Risk weighted exposure under each of 11 categories of credit risks

Credit Risk Claim RWE

1 Claims on Govt. and Central Bank 8,007,189,467 -

2 Claims on other Financial Entities 23,500,000 35,250,000

3 Claims on Banks 1,491,337,029 490,502,876

4 Claims on Corporate and Securities Firm 14,047,304,617 13,813,294,358

5 Claims on Regulatory Retail Portfolio 3,246,713,813 1,388,364,589

6 Claims Secured by Residential Properties 1,794,673,632 1,098,401,078

7 Claims Secured by Commercial Real Estate 2,413,655,117 2,413,655,117

8 Past due Claims 920,735,958 720,292,722

9 High Risk Claims 4,670,783,220 3,483,833,861

10 Other Assets 2,610,322,748 509,677,994

11 Off Balance Sheet Items 8,760,249,992 3,799,507,835

Total 47,986,465,592 27,752,780,430


Total Risk weighted exposure calculation table:Risk Weighted Exposure for Credit Risk

Current Year

Book Value Specific Eligible CRM Net Value Risk Risk WeightedA. Balance Sheet Exposures (a) Provision (c) (d=a-b-C) weight Exposures

(b) (%) (f=d*e)

Cash Balance 1,495,869 - - 1,495,869 0 -Balance with Nepal Rastra Bank 5,540,194 - - 5,540,194 0 -Gold 22,088 22,088 - - 0 -Investment in Nepalese Government Securities 2,349,193 - - 2,349,193 0 -All claims on Government of Nepal 117,802 - - 117,802 0 -Investment in Nepal Rastra Bank securities - - - - 0 -All claims on Nepal Rastra Bank - - - - 0 -Claims on Foreign Government andCentral Bank(ECA rating 0-1) - - - - 0 -Claims on Foreign Government andCentral Bank(ECA rating 2) - - - - 20 -Claims on Foreign Government andCentral Bank(ECA rating 3) - - - - 50 -Claims on Foreign Government andCentral Bank(ECA rating 4-6) - - - - 100 -Claims on Foreign Government andCentral Bank(ECA rating 7) - - - - 150 -Claims on BIS,IMF,ECB,EC and onMultilateral Development Banksrecognized by framework - - - - 0 -Claims on Other MultilateralDevelopment Banks - - - - 100 -Claims on Public Sector Entity (EC0_1) - - - - 20 -Claims on Public Sector Entity (ECA-2) - - - - 50 -Claims on Public Sector Entity (ECA-3-6) - - - - 100 -Claims on Public Sector Entity (ECA -7) - - - - 150 -Claims on Domestic banks that meetcapital adequacy requirements 701,960 - - 701,960 20 140,392Claims on Domestic banks that donot meet capital adequacy requirements 141,772 48,224 - 93,547 100 93,547Claims on Foreign Bank (ECA 0-1) 212,294 - - 212,294 20 42,459Claims on Foreign Bank (ECA 2) 423,475 - - 423,475 50 211,738Claims on Foreign Bank (ECA 3-6) - - - - 100 -Claims on Foreign Bank (ECA 7) - - - - 150 -Claims on foreign bank incorporated inSAARC region operating with a buffer of1% above their respective capital requirement 11,836 - - 11,836 20 2,367Claims on Domestic Corporates 14,047,305 - 234,010 13,813,294 100 13,813,294Claims on Foreign Corporates (ECA01) - - - - 20 -Claims on Foreign Corporates (ECA2) - - - - 50 -Claims on Foreign Corporates (ECA3-6) - - - - 100 -Claims on Foreign Corporates (ECA7) - - - - 150 -Regulatory Retail Portfolio (Not Overdue) 3,246,714 1,395,561 1,851,153 75 1,388,365Claims fulfilling all criterion of Regulatory RetailPortfolio except for Granularity - - - - 100 -Claims secured by residential properties 1,690,742 - - 1,690,742 60 1,014,445Claims not fully secured by residential properties - - - - 150 -Claims secured by residential properties (Overdue) 103,932 23,405 - 80,527 100 80,527Claims secured by Commercial real estate 2,413,655 - - 2,413,655 100 2,413,655Past due claims (except for claim securedby residential properties) 920,736 440,541 - 480,195 150 720,293High Risk claims 4,670,783 126 2,348,101 2,322,556 150 3,483,834Investments in equity & other capitalinstruments of institutions listed in thestock exchange 100nvestments in equity & other capitalinstruments of institutions not listed in thestock exchange 23,500 - - 23,500 150 35,250Staff loan secured by residential property - - - - 60 -Interest Receivable/claim on government securities 1,157 - - 1,157 - -Cash in transit and other items in the process of collection 88,129 88,129 20 17,626OtherAssets 1,003,081 511,029 - 492,025 100 49,052

TOTAL 39,226,216 1,041,983 3,977,673 34,206,560 23,953,273

Rs. in '000


Rs. in '000

Current Year

B. Off Balance Sheet Book Value Specific Eligible CRM Net Value Risk Risk WeightedExposures (a) Provision (c) (d=a-b-C) weight Exposures

(b) (e) (f=d*e)

Revocable Commitments - - - - 0 -

Bills under Collection - - - - 0 -

Forward exchange contract liabilities 673,400 - - 673,400 10 67,340

LC Commitments with Original

Maturity upto 6 months 537,072 34,701 502,371 20 100,474

Domestic Counterparty - - - - 20

Foreign Counterparty (ECA Rating 0-1) - - - - 20 -

Foreign Counterparty (ECA Rating 2) - - - - 50 -



LC Commitments with Original

Maturity Over 6 months

Domestic Counterparty 163,045 - 3,626 159,414 50 79,710


Foreign Counterparty (ECA Rating - - - - 50 -



Bid Bond, Performance Bond and

Counter Guarantee

Domestic Counterparty 2,980,812 - 239,071 2,741,740 50 1,370,870





Underwriting commitments - - - - 50 -

Lending of Bank’s securities or

posting of securities as collateral - - - - 100 -

Repurchase agreements, Assets sale with recourse - - - - 100 -

Advance Payment Guarantee 2,041,033 - 544,691 1,496,342 100 1,496,342

Financial Guarantee - - - - 100 -

Acceptances and Endorsement - - - - 100 -

Unpaid portion of partly paid shares and securities - - - 100 -

Irrevocable Credit commitments (Short term) 2,029,349 - - 2,029,349 20 405,870

Irrevocable Credit commitments (Long term) 251,857 - - 251,857 50 125,928

Claims on foreign bank incorporated in SAARC region operating

with a buffer of 1% above their respective capital requirement 20

Other Contingent Liabilities 14,392 - - 14,392 100 14,392

Unpaid Guarantee Claims 69,291 - - 69,291 200 138,582

Total 8,760,250 - 822,089 7,938,161 3,799,508

Total RWE for credit risk 47,986,466 1,041,983 4,799,761 42,144,721 27,752,780

Adjustment under Pillar ll

Add: 10% of the Loan and facilities in

excess of Single Obligor Limits (6.4 a 3) - - - - -

Add: 1% of the contract (sale) value

in case of the sale of credit with

recourse (6.4 a 4) - - - - -

Total RWE for credit risk ( After

Bank’s Adjustment of Pillar II) 47,986,466 1,041,983 4,799,761 42,144,721 _ 27,752,780


Risk Weighted Exposure for Operational RiskAs on Ashadh end of Previous Years

Ashadh End Ashadh End Ashadh End2067 2068 2069

Net Interest Income 696,630 716,430 1,041,947

Commission and Discount Income 46,341 54,490 80,115

Other Operating Income 105,375 121,275 140,434

Exchange Fluctuation Income 15,471 15,116 (5,784)

Additional Interest Suspense during the period 11,829 84,267 134,966

Gross Income (a) 875,646 991,579 1,391,678

Alfa (b) 15% 15% 15%

Fixed Percentage of Gross Income [c=(aXb)] 131,347 148,737 208,752

Capital Requirement for operational risk (d) (average of c) 162,945

Risk Weight (reciprocal of capital requirement of 10%) in times (e) 10

Equivalent Risk Weight Exposure[f=(d*e)] 1,629,451

PILLAR lI ADJUSTMENT

If Gross Income for all the last three years is negative [6.4(a)(8)]

Total Credit and Investment (net of Specific Provisions)

Capital Requirement for operational risk (5%)

Risk Weight (reciprocal of capital requirement of 10%) in times

Equivalent Risk Weight Exposure [g]

Equivalent Risk Weight Exposure (h=f+g) 1,629,451

Risk Weighted Exposure for Market Risk

CurrencyOpen Position Exchange Open Position Relevant Open

(FCY) Rate (NPR) Position

INR 473,599 1.60 757,759 757,759

USD 78 95.9 7,435 7,435

GBP 2 163.8 256 256

EURO 15 129.3 1,897 1,897

THB 15 3.0 44 44

CHF 1 106.2 97 97

AUD 1 89.2 123 123

CAD 0 88.7 26 26

SGD 0 76.9 16 16

JPY 733 0.9 690 690

HKD 4 12.4 45 45

DKK - - - -

SEK - - - -

SAR 10 25.4 256 256

QAR 13 26.1 346 346

AED 13 25.9 346 346

MYR 4 29.8 130 130

KRW - - - -

CNY 1 15.4 9 9

Total Open Position (a) 769,476 769,476

Fixed Percentage (b) 5%

Capital Charge for Market Risk [c=(a*b)] 38,474

Risk Weight (reciprocal of capitalrequirement of 10%) in times (d) 10

Equivalent Risk Weight Exposure [e=(c*d)] 384,738

Rs. in '000

Rs. in '000


> Amount Of NPAsClassification of Loan Gross NPA Net NPARestructured/ Rescheduled Loan Nil NilSub- Standard Loan 55,531,880 41,648,910Doubtful Loan 346,074,827 173,037,414Loss Loan 273,596,374 -

> NPA RatiosGross NPA to Gross Advance 2.43%Net NPA to Net Advances 0.79%

> Movement of Non Performing Assets

Particulars Opening Balance Closing Balance Difference

Sub-Standard Loan 61,742,187 55,531,880 (6,210,307)

Doubtful Loan 236,585,558 346,074,827 109,489,269

Loss Loan 186,681,068 273,596,374 86,915,306

> Write off of Loans and Interest Supense Nil

> Movements in Loan Loss Provisions and Interest SuspenseMovement of Loan Loss Provision

Particulars Opening Balance Closing Balance %Change

Pass Loan 212,742,226 271,608,685 27.67%

Sub - Standard Loan 15,435,547 13,882,970 (10.06)%

Doubtfull Loan 118,292,779 173,037,414 46.28%

Loss Loan 186,681,068 273,596,374 46.56%

Personal Guarantee 126,000 126,000 0.00%

Interest Suspense

Particulars Opening Balance Closing Balance % Change

Interest Suspense 240,023,328 285,312,878 18.87%

Details of Additional Loan Loss Provisions

Particulars Opening Balance Closing Balance Additional Provision

Pass Loan 212,742,226 271,608,658 58,866,432

Sub - Standard Loan 15,435,547 15,132,970 (1,552,577)

Doubtfull Loan 118,292,779 170,537,414 54,744,635

Loss Loan 186,681,068 273,596,374 86,915,306

Personal Guarantee 126,000 126,000


> Segregation of investment portfolio into Held for trading, Held to Maturity and Available for

Sale Category

Investment Portfolio Amount

a. Held for Trading Nil

b. Held to Maturity 2,936,013,103

Treasury Bills 2,079,193,103

Nepal Government Development Bond - 3 years 270,000,000

Other Investments 586,820,000

c. Available for Sale 23,500,000

Nepal Clearing House Ltd. 2,500,000

Mahila Sahayatri Microfinance Development Bank Ltd. 14,000,000

Mero Microfinance Bittiya Sanstha Ltd. 7,000,000

> Summary of the bank's internal approach to assess the adequacy of its capital to support

current and future activities:

> To ensure sound capital assessment process; the board, management, audit committee and internal

audit frequently monitor and review quality and effectiveness of the control and mitigate risk to

protect the assets of the bank regularly

> The bank has established sound credit appraisal system and formation of committees with at least

3 members in various levels of approval of final credit disbursement. Regular site visits, analysis of

market trend, value of collaterals and adjustments in its policy accordingly, will minimize credit

risks.

> The bank has set up Assets Liability Management Committee chaired by CEO to manage the

market risks. The bank periodically performs gap analysis of its assets and Liabilities to manage

the liquidity risks.

> Summary of the terms, Conditions and main features of all capital instruments, especially in

case of subordinated term debts including hybrid capital instruments - Nil


3. Risks Management Function in the Bank

Banking business is all about managing various risks inherent to the business for achieving its objectivesthrough appropriate trade off between risk and return. The banking business has various inherent risks viz.Credit risks, Market risks and Operational risks. The bank’s risks management is based upon followingstrategies:

· Identifications of various risks;· Clear understanding of various risks;· Proper assessment of the risks;· Monitoring and managing of risks

PCBL has its plan, policies, manual and working methodology in place to manage all kinds of risks inherent in thebanking business.

To manage various banking risks, PCBL has established different control mechanisms including segregation ofduties amongst the staffs, formation of various directors and management level committees for differentfunctions and appropriate delegation of authorities to such committees. Apart from that the bank has strongreporting system to minimize the banking risks.

Credit Risks

Credit risk reflects the potential inability of a borrower to repay a loan according to the established terms andconditions of the loan agreement. The bank monitors and manages credit risks for individual borrowers as well asin portfolio level. The bank periodically reviews credit concentration on different economic sectors and diver-sifies its credit portfolios to minimize credit risks.

In order to manage credit risks, PCBL has established sound credit appraisal system and formation ofcommittees with at least three members in various levels of approval of final credit disbursement. The bankhas Credit Policies Guidelines and other consumer loan product papers approved by the Board of Directorsand are strictly followed during disbursement of any credit. Credit officers conduct regular site visit toborrower’s business before and after disbursement of credit which has supported to establish sound creditrisks management system in the bank. The bank performs analysis of market trend including business trend,value of collaterals/security and adjust in its policy accordingly to minimize any credit risks.

Apart from that the bank has developed document checklist of all required financial and legal documents foreach credit file to monitor all kinds of legal risks.

Market Risks

Market risks are the risks of loss resulting from change on interest rates, foreign currency exchange etc. PCBLhas established ALM policy approved by the Board of Directors to monitor the Market Risks. Under the ALMpolicy, the bank has set up Asset Liability Management Committee chaired by Chief Executive Officer tomanage the Market Risks. The committee periodically discusses on the market trend, liquidity position of thebank, interest rates to manage all market related risks. The bank periodically performs gap analysis of itsAssets and Liabilities to manage its liquidity risks. The bank manages exchange risks through positions limits forvarious foreign currencies.

The bank has also made adequate liquid investment to avoid any kind of liquidity crisis. The bank alsoperforms gap analysis to monitor interest rate risks. The bank limits its exchange rate risk by stipulatingposition limit for various foreign currencies.

Operational Risks

Operational risks is the risks resulting from inadequate/weak internal control process in credit procedures,operational procedures and /or fraud resulting in losses. Operational risks in general covers all kinds of risks


except credit and market risks. It can be caused through internal as well as external factors. Operational risks inthe bank are managed through establishment of strong internal control system within the organization. The bankfollows operational manual and other procedures approved by the Board of Directors to manage theoperational risks.

The internal control system of the bank is managed in different levels with a principal of segregation of dutiesamongst the staff. The bank has strong internal audit department to review the internal control system of thebank and ensure that the approved policies / procedures are strictly followed.

The structure of internal control system and risk management function:

1) Operator Level

Operator level executes the transaction as per the defined procedures for the activity. For each activity theauthority limit has been imposed according to the level of staff and nature of the activity. The rights andauthority given to the operators in IT system commensurate with the nature of job entrusted to them. Foreach activity there is a presence of audit trial.

2) Officers/ Managers Level

· All the transactions (except deposits and payment up to certain limit) executed by the operatorsare independently verified at this level.

· Ensure that all the transactions are executed within the authority limit delegated and as per the definedprocedures.

3) Executive Management Level

· At this level the risk associated with the various natures of activities are identified.

· Set appropriate Internal Control policies.

· Implement the defined control measures to minimize the risks.

· Review the control reports and exceptions report generated by the system everyday.

4) IT Manager

The IT Manager is responsible for monitoring system risk and IT related risks.

5) Internal Audit

· The Internal Audit function provides an independent assessment of the adequacy of, and compliancewith, the organization’s established policies and procedures.

· At this level, the internal control performed on each type of transaction is examined, its effectiveness ischecked.

· Review the management and financial information system.

· Review the accuracy and reliability of the accounting record and financial reports.

· Recommend to correct the weaknesses / lapses in the internal control system.

6) Audit Committee / Board of Directors

· Review the overall internal control system.

· Monitor the adequacy and effectiveness of internal audit system.

· Prepare action plan on the basis of the internal audit report and external audit report in order to strengthenthe internal control system of the organization.



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