Annual Report Fy 2074751546841454

d]uf a}+s g]kfn lnld6]8
cWoIfHo"sf] dGtJo (
;~rfns ;ldltsf] k|ltj]bg !!
sDkgL P]g @)^# sf] bkmf !)( sf] pkbkmf $ cg';f/sf] cltl/Qm ljj/0f @@
;]jf tyf ;'ljwfx? @^
;+:yfut ;fdflhs pQ/bfloTj ##
n]vfk/LIfssf] k|ltj]bg -PsLs[t_ #%
PsLs[t ljQLo cj:yfsf] ljj/0f -jf;nft_ #&
PsLs[t gfkmf gf]S;fgsf] ljj/0f #*
PsLs[t cGo lj:t[t cfDbfgLsf] ljj/0f #(
PsLs[t gub k|jfx ljj/0f $)
PsLs[t OlSj6Ldf ePsf] kl/jt{gsf] ljj/0f $@
k|d'v n]vf gLltx? tyf n]vf ;DaGwL l6Kk0fLx? $^
pb\3f]if0f tyf cltl/Qm ljj/0fx? !)#
g]kfn /fi6« a+}ssf] :jLs[ltkq !#!
g]kfn /fi6« a+}ssf] lgb]{zgx?sf] sfof{Gjog ;DaGwdf !#@
k|aGwkq / lgodfjnLdf ul/Psf] ;+zf]wg !##
1 jflif{s k|ltj]bg @)&$÷&%

vnËf zfvf, bfr{'nf nf]s /fh e6\6 d'Vo zfvf, sdnfbL, sf7df8f}+ cdTo{ cf]hZjL pkfWofo
a}t8L zfvf, a}t8L ho /fh e6\6§ 7d]n zfvf, sf7df8f}+ u0f]z 9sfn
hf]ua'9f zfvf, 88]Nw'/f g/]z atf}{nf d}ltb]jL zfvf, sf7df8f}+ cld >]i7
dx]Gb|gu/ zfvf, s~rgk'/ ;+hf]u e6\6 gofF afg]Zj/ zfvf, sf7df8f}+ k+r:s/ >]i7
wgu9L zfvf, s}nfnL ;fu/ cf]emf gofF afg]Zj/ zfvf -bf];|f]_, sf7df8f}+ cldt zdf{
Wfgu9L zfvf -bf]>f]_, s}nfnL kbd axfb'/ rGb 1fg]Zj/ zfvf, sf7df8f}+ ;'nf]rg jfUn]
;fFkm]au/ zfvf, c5fd df]lt /fh /]UdL skg zfvf, sf7df8f}+ dgf]h /fh kf7s
b}n]v zfvf, gf/fo0f g=kf=, b}n]v ch'{g kf}8]n rfjflxn zfvf, sf7df8f}+ /fd k|;fb e6\6/fO{
sflnsf]6 zfvf, sflnsf]6 wg"/fh kf}8]n dxf/fhu~h zfvf, sf7df8f}+ tk/fh hf]zL
u]?jf zfvf, alb{of lagf]b u'?Ë af}4 zfvf, sf7df8f}+ bz/y ;fx
g]kfnu~h zfvf, afFs] nf]s]Gb| e08f/L u+ua' zfvf, sf7df8f}+ ;Ldf k|wfg
sf]xnk'/ zfvf, afFs] lzj b]j uf}td hfjnfv]n zfvf, nlntk'/ ;'/]z sf/fv]tL
la/]Gb|gu/ zfvf, ;'v]{t ljZj /fh s]=zL= s'df/Lkf6L zfvf, nlntk'/ ;~h' g]kfn
vnËf zfvf, ;Nofg Zff}/e Gof}kfg] l7dL zfvf, eQmk'/ clngf >]i7
t'n;Lk'/ zfvf, bfª lj/ axfb'/ e08f/L ;'o{ljgfos zfvf, eQmk'/ /]jGt >]i7
3f]/fxL zfvf, bfª z/b clwsf/L :ofk|m'j]zL zfvf, /;'jf 5f]Sofn bf]h]{ nfdf
P]/fjtL zfvf, Ko'7fg z'l;n kf]v|]n 6fF8L zfvf, lrtjg led k|;fb kf]v/]n
hf]d;f]d zfvf, d':tfª ;'ldtf z]kf{ x]6f}8f zfvf, dsjfgk'/ lg/~hg b]jsf]6f
tD3f; zfvf, u'NdL ;flns /fd klGy x]6f}+8f zfvf -bf]>f]_, dsjfgk'/ dfwjL af];
c3f{vfFrL zfvf, ;lGwvs{, ls/0f l3ld/] jL/u~h zfvf, k;f{ o;kfn s'df/ lta|]jfn
c3f{vfFrL
lhtk'/ zfvf, slknj:t' ;/f]h e08f/L jL/u~h zfvf -bf]>f]_, k;f{ cld|t s6\6]n
tf}lnxjf zfvf, slknj:t' /fh]Gb| k|;fb zdf{ rf}tf/f zfvf, l;Gw'kfNrf]s /fd s[i0f k/fh'nL
s'Zdf zfvf, ?kGb]xL cho ljqmd zfx O{Gb|fjtL zfvf, l;Gw'kfNrf]s ;lbk l;+x 7s'/L
;}gfd}gf zfvf, ?kGb]xL pdfsfGt ltjf/L x]nDa' zfvf, l;Gw'kfNrf]s /fh]z 9sfn
a'6jn zfvf, ?kGb]xL ch'{g v8\sf kfFrkf]v/L zfvf, l;Gw'kfNrf]s ;Gtf]if dxt
a'6jn zfvf -bf];|f]_, ?kGb]xL ;Gt' ;'j]bL rl/sf]6 zfvf, bf]nvf slkn k|;fb e08f/L
e}/xjf zfvf, ?kGb]xL laKnjL qLkf7L af3vf]/ zfvf, bf]nvf dlgzf >]i7
s6}of zfvf, ?kGb]xL nId0f kGyL d}gfkf]v/L zfvf, bf]nvf z'l;n s'df/ pk|]tL
dlgu|fd zfvf, ?kGb]xL c?0f kf08] dGynL zfvf, /fd]5fk k'is/ nfld5fg]
tfg;]g zfvf, kfNkf 6+s k|;fb Gof}kfg] v'sf]{6 zfvf, l;Gw'nL Zf}n]Gb| zdf{
/fdk'/ zfvf, kfNkf s[i0f e08f/L l;Gw'nL zfvf, l;Gw'nL s]za k|;fb b]jsf]6f
jflnª zfvf, :ofª\hf sdn sfGt clwsf/L ledfg zfvf, l;Gw'nL ljho s'df/ zfx
lesf]{6 zfvf, :ofª\hf /laGb| g]kfn xl/jg zfvf, ;nf{xL ;nd l;+x jfO{jf
kf]v/f zfvf, sf:sL OlGb/f kg]? /fdgu/ zfvf, ;nf{xL ;'lgn s'df/ d]xtf
kf]v/f zfvf -bf]>f]_, sf:sL wd{ bQ zdf{ lvlhb]Daf zfvf, cf]vn9'Ëf ;'dg l/dfn
n]vgfy zfvf, sf:sL >[li6 9sfn cf]vn9'Ëf zfvf, cf]vn9'Ëf ;lGbk af/fsf]6L
;'gjn zfvf, k/f;L gf/fo0f k|;fb l3ld/] hgsk'/ zfvf, wg'iff z}n]Gb| >]i7
/hx/ zfvf, gjnk'/ hgs pkfWofo nIdLgLof zfvf, wg'iff cho s'df/ ofbj
sfjfzf]tL zfvf, gjnk'/ Uff]kfn vgfn /f}tfdfO{ zfvf, pbok'/ /};'n cfhd
jflif{s k|ltj]bg @)&$÷&% 2

gf/fo0fu9 zfvf, lrtjg nIdL yklnof lai0f'k'/ zfvf, l;/xf O{Zj/ ltldlN;gf
gf/fo0fu9 zfvf -bf]>f]_, lrtjg lzj xl/ kf08] nfxfg zfvf, l;/xf cd/]Gb| ;fx
efg' zfvf, tgxF' ;'bLk hf]zL ef]hk'/ zfvf, ef]hk'/ ;dLk >]i7
dn]v' zfvf, wflbª lhjg afFlgof w/fg zfvf, ;'g;/L ;lag >]i7
wflbª zfvf, wflbªj]zL, wflbª /]z' clwsf/L O{6x/L zfvf, ;'g;/L a;Gt l3ld/]
led;]g zfvf, uf]vf{ ;'dg aufn] lj/f6gu/ zfvf, df]/Ë cleif]s sfsL{
lqk'/f;'Gb/L zfvf, wflbª b]j]Gb| lu/L lj/f6gu/ zfvf -bf]>f]_, df]/Ë lagf]b /fh yfkf
Hjfnfd'vL zfvf, wflbª cfTdf /fd bjf8L u|fdyfg zfvf, df]/Ë ?k]z /fhj+zL
snÍL zfvf, sf7df8f}+ s0f{ axfb'/ yfkf bds zfvf, emfkf ;Gtf]if s'df/ s6jfn
6]s' zfvf, sf7df8f}+ un]s s'df/ ofbj ljtf{df]8 zfvf, emfkf s'nlbk ladf]nL
gofF;8s zfvf, sf7df8f}+ k|df]b Gof}kfg] /f]Ë zfvf, O{nfd k|sfz e6\6/fO{
gofF;8s zfvf -bf]>f]_, sf7df8f}+ ;'lgtf yfkf s'Ddfos zfvf, kfFry/ s[i0f af:tf]nf
z}Nolzv/ PS;\6]G;g x/x/dxfb]j PS;\6]G;g sfpG6/,

ch'{g axfb'/ a6fnf ;'jf; e6\6/fO{
sfpG6/, bfr'{nf sf7df8f}+
kxndfgk'/ PS;\6]G;g 9'+u|]jf; PS;\6]G;g
/fh]Gb| l;+x ;fpb u0f]z yfkf
sfpG6/, s}nfnL sfpG6/, l;Gw'nL
sk'/sf]6 PS;\6]G;g /fhg e08f/L ldlynf laxf/L PS;\6]G;g sfpG6/, clgn s'df/ hf]zL
sfpG6/, ;Nofg wg'iff
?? PS;\6]G;g gu/fO{g PS;\6]G;g
lbg]z kGyL /f]zg s'df/ 7fs'/
sfpG6/, u'NdL sfpG6/, wg'iff
dfnf/fgL PS;\6]G;g a/fxf PS;\6]G;g
;'/h s+8]n k|zfGt rf}w/L
sfpG6/, c3f{vfFrL sfpG6/, ;'g;/L
dfyfu9L PS;\6]G;g sf]zL PS;\6]G;g
dlgif cfrfo{ /f]hg Gof}kfg]
sfpG6/, kfNkf sfpG6/, ;'g;/L
bxrf]s PS;\6]G;g wgkfnyfg PS;\6]G;g
k|sfz >]i7 dlgif l3ld/]
sfpG6/, sf7df8f}+ sfpG6/, df]/Ë
/fwfs[i0f dlGb/ PS;\6]G;g /t'jfdfO{ PS;\\6]G;g
lgd{{nf af/fsf]6L /]dg >]i7
sfpG6/, sf7df8f}+ sfpG6/, df]/Ë
l8l8l; PS;\6]G;g lzj;tfIfL PS;\6]G;g
cg' d'NdL k'hf clwsf/L
sfpG6/, sf7df8f}+ sfpG6/, emfkf

#)= ;'gjn zfvf $&= wflbª zfvf

a}+ssf zfvf tyf sfof{nox? ;'gjn g=kf=– $, rf}/fxf, k/f;L
kmf]gM )&*–%&)$&&÷%&)$&*
lgns07 g=kf= – #, wflbªj]zL, wflbª
kmf]gM )!)–%@!!)@÷)#÷)$
skf{]/]6 sfof{no k\mofS;M )&*–%&)$&( k\mofS;M )!)–%@!!)%
sf=d=g=kf=–@* -;flas #!_, /fOlhË dn, sdnfbL, sf7df8f}+ #!= sfjfzf]tL zfvf $*= lqk'/f;'Gb/L zfvf
kf]i6 aS; g+= @^%%( kmf]gM (&&–!–$!^(@!^÷!&, k\mofS;M (&&–$!^(@!% sfjfzf]tL g=kf=–* lqk'/f;'Gb/L ufFpkfnlsf – @,
OGb|rf]s, gjnk'/ ;Nofg6f/, wflbª
!= d'Vo zfvf !^= 3f]/fxL zfvf kmf]gM )&*–%$))*(÷%$))(* kmf]gM(*$!(()&!@÷)^!–@)!&(^
sf=d=g=kf= – @* -;flas #!_, 3f]/fxL pk=g=kf= – !%, gofF ;8s,
/fOlhË dn, sdnfbL, sf7df8f}+ bfª, 3f]/fxL #@= /hx/ zfvf $(= dn]v' zfvf
kmf]gM (&&–!–$!^(@%), kmf]gM )*@–%^#$@% b]jr'nL g=kf= – !^ /f]/fª ufFpkfnlsf – @
k\mofS;M (&&–$!^(@^) k\mofS;M )*@–%^#$%# /hx/ rf]s, gjnk'/ a]gL3f6, dn]v', wflbª
kmf]gM )&*–%$%)*&÷*( kmf]gM )!)–$)))!*
@= vnËf zfvf, bfr'{nf !&= t'n;Lk'/ zfvf k\mofS;M )!)–$)))!&
dfxfsfnL g=kf= – %, t'n;Lk'/ pk=g=kf= – %, ##= tfg;]g zfvf
vnËf, bfr'{nf aflxgL rf]s, bfª tfg;]g g=kf= – #, %)= gofF afg]Zj/ zfvf
kmf]gM )(#–$@)#)& kmf]gM )*@–%@!*#(÷%@!*$) lztnkf6L, tfg;]g, kfNkf sf=d=g=kf= – #$, gofF afg]Zj/
k\mofS;M )*@–%@!*$@ kmf]gM )&%–%@@$))÷%@@#(( sf7df8f}+,
#= a}t8L zfvf k\mofS;M )&%–%@@$)! kmf]gM )!–$!)&@$&÷$*÷$(
bz/yrGb g=kf= – $, !*= P]/fjtL zfvf
uf]7fnfkfgL, a}t8L P]/fjtL ufpFkflnsf – @, #$= /fdk'/ zfvf %!= gofFafg]Zj/ zfvf -bf]>f]_
kmf]gM )(%–%@)%##÷#$ j/f}nf, Ko'7fg /fdk'/ g=kf= – %, /fdk'/, kfNkf sf=d=g=kf= – !), gofFafg]Zj/ rf]s
kmf]gM (*%&*#$))* kmf]gM )&%–$))))!÷@ kmf]gM )!–$$*%$*)÷$$*&)&!÷)&@
$= hf]ua'9f zfvf k\mofS;M )&%–$))))#
k/z'/fd g=kf= – !@, 88]nw'/f !(= tD3f; zfvf %@= gofF ;8s zfvf
kmf]gM )(^–$!!)^&÷^*÷^( /];'Ëf g=kf=–!, k'tnLahf/ #%= s'Zdf zfvf sf=d=g=kf= – @@, lvrfkf]v/L
k\mofS;M )(^–$!!)&) tD3f;, u'NdL s'Zdf g=kf= – %, nf]stflGqs rf]s gofF ;8s, sf7df8f}+
kmf]gM )&(–%@)(#$÷#% s'Zdf, kj{t, kmf]gM )^&–$@!##$÷##% kmf]gM )!–$@%!@((÷(#÷**, $@%!*$%
%= dx]Gb|gu/ zfvf k\mofS;M )!–$@%!%!%
ledbQ g=kf= – $, d'Vo nfO{g @)= hf]d;f]d zfvf #^= jflnª zfvf
dx]Gb|gu/, s~rgk'/ 3/kemf]ª ufpFkflnsf–#, jflnª g=kf= – *, jflnªdf]8, :ofª\hf %#= gofF;8s zfvf -bf]>f]_
kmf]gM )((–%@)))(÷%@))(^ hf]d;f]d, d':tfª kmf]gM )^#–$$)^)@÷$$)^)# sf=d=g=kf= – @@, /~hgf uNnL
kmf]gM )^(–$$)#)$ gofF;8s, sf7df8f}+
^= sflnsf]6 zfvf #&= le/sf]6 zfvf kmf]gM )!–$@%^&*&÷&(&
vfF8frqm g=kf= – !, @!= c3f{vfFrL zfvf le/sf]6 g=kf= – !, jo/3f/L, :ofª\hf
dfGdf ahf/, sfnLsf]6 ;lGwvs{ g=kf= –!, d]g/f]8, c3f{vfFrL kmf]gM )^#–$)))(!÷(@ %$= hfjnfv]n zfvf
kmf]gM )*&–$$))(* kmf]gM )&&–$@)&(&÷(* nlntk'/ d=g=kf= – $
#*= kf]v/f zfvf hfjnfv]n, nlntk'/
&= wgu9L zfvf k\mofS;M )&&–$@)&(( kf]v/f d=g=kf= – * kmf]gM )!–%%%$%)^÷)*÷)(
wgu9L pk=d=g=kf=– @, @@= lhtk'/ zfvf ;efu[x rf]s, sf:sL, kf]v/f k\mofS;M )!–%%%$%)&
rf}/fxf, s}nfnL jf0fu+uf g=kf= – $, kmf]gM )^!–%#!!!@÷#÷$
kmf]gM )(!–%@%$(&÷%@%#(!÷(@ lhtk'/, slknj:t' k\mofS;M )^!–%#!!!% %%= s'df/Lkf6L zfvf
kmf]gM )&^–%@)@(*÷@(( nlntk'/ d=g=kf= – !(, s'df/Lkf6L
*= wgu9L zfvf -bf]>f]_ #(= kf]v/f zfvf -bf]>f]_ nlntk'/, kmf]gM )!–%%$(^#&÷$&
wgu9L pk=d=g=kf= – #, @#= tf}nLxjf zfvf kf]v/f d=g=kf= – *
uf]bfjf/L /f]8, rf}/fxf, s}nfnL slknj:t' g=kf=–!, k|zf;g rf]s ;[hgf rf]s, sf:sL, kf]v/f %^= skg zfvf
kmf]gM )(!–$!&@*^÷$!^&*& tf}nLxjf, slknj:t' kmf]gM )^!–%#^)!^÷!& sf=d=g=kf= – ^
kmf]gM )&^–%^!!%*÷%^!!%(÷%^!!^) ;/:jtLgu/, skg, sf7df8f}+
(= ;fFkm]au/ zfvf $)= n]vgfy zfvf kmf]gM )!–*!@^)#÷)$÷)%
;fFkm]au/ g=kf= – #, k\mofS;M )&^–%^!!^@ kf]v/f d=g=kf= – @& k\mofS;M )!–$*!@^)@
;fFkm]au/, c5fd @$= a'6jn zfvf xdfnrf]s, n]vgfy, sf:sL
kmf]gM )(&–^@%!$(÷%)÷%! a'6jn pk=d=g=kf= – ^ kmf]gM )^!–%^!*)(÷%^!*!) %&= 6]s' zfvf
k\mofS;M )(&–^@%!%@ k'iknfn kfs{, a'6jn, ?kGb]xL sf=d=g=kf= – !!, dNn sDKn]S;,
$!= efg' zfvf lqk'/]Zj/, 6]s', sf7df8f}+
!)= u]?jf zfvf kmf]gM )&!–%$(())÷%$%^)# efg' g=kf= – @, km';|]6f/, tgx"F
k\mofS;M )&!– %$(()! kmf]gM )!–$@@$@!(÷$@##@^!
u]?jf ufpFkflnsf – % kmf]gM )^%–^@)))!
kz'kltgu/, alb{of @%= a'6jn zfvf -bf]>f]_ %*= af}4 zfvf
$@= led;]g zfvf sf=d=g=kf=–^, lkknaf]6,
kmf]gM )*!–^($$#@÷## a'6jn pk=d=g=kf= – ( led;]g yfkf ufpFkflnsf – !,
/fhdfu{, rf}/fxf, j'6jn, ?kGb]xL af}4, sf7df8f}+
!!= la/]Gb|gu/ zfvf £ofDk];fn, uf]/vf kmf]gM )!–$(!^#@@÷$(!))@$÷!%
la/]Gb|gu/ g=kf – ^ kmf]gM )&!–$#*!$*÷$( kmf]gM )!–^@)!&*! k\mofS;M )!–$(!^#@!
a'4 dfu{, ;'v{]t @^= dl0fu|fd zfvf $#= gf/fo0fu9 zfvf
kmf]gM )*#–%@#*^$÷%@#&*) ltnf]Qdf g=kf= – %, %(= d}ltb]jL zfvf
e/tk'/ d=g=kf= – #, sf=d=g=kf= – !#, d}ltb]jL, sf7df8f}+
!@= b}n]v zfvf dl0fu|fd, ?kGb]xL k'nrf]s, gf/fo0fu9, lrtjg
kmf]gM )&!–%^)*!)÷%^!%^) kmf]gM )!–$$!(&*%÷(@*÷(*&
gf/fo0f g=kf= – ! kmf]gM )%^–%##($)÷$!÷$@ k\mofS;M )!–$$!(&*$
b]jsf]6f rf]s, b}nv k\mofS;M )&!–%^))^! k\mofS;M )%^–%##@))
kmf]gM )*(– $!))^^÷$@)%^& @&= e}/xjf zfvf ^)= 1fg]Zj/ zfvf
$$= gf/fo0fu9 zfvf -bf]>f]_ sf=d=g=kf= – !,1fg]Zj/, sf7df8f}+
k\mofS;M )*(–$!))(( l;4fy{gu/ g=kf=– & e/tk'/ d=g=kf= – #,
gofF ;8s, e}/xjf, ?kGb]xL kmf]gM)!–$$$%!%)÷%!÷%@÷%#÷%$÷%%
!#= sf]xnk'/ zfvf sdngu/ rf]s k\mofS;M )!–$$$%!$(
sf]xnk'/ g=kf= – !!, Go'/f]8, afFs] kmf]gM )&!–%@$)$*÷$(÷%) gf/fo0fu9, lrtjg
kmf]gM )*!–%$!*#@÷%$!*^! k\mofS;M )&!–%@$)%@ kmf]gM )%^–%&@#!!, ^!= uf]+ua' zfvf
@*= s6}of zfvf k\mofS;M )%^–%&@#!@ 6f]vf g=kf= – (, uf]+ua' rf]s, sf7df8f}+
!$= g]kfnu~h zfvf kmf]gM )!–$#%$$%!÷$#%)*)#
g]kfnu~h pk=d=g=kf= – ! cf]d;tLof ufpFkflnsf –! $%= 6fF8L zfvf
s6}of, ?kGb]xL, k\mofS;M )!–$#%)@)#
;'v]{t /f]8, g]kfnu~h, afFs] /Tggu/ g=kf= – !,;f}/fxf rf]s
kmf]gM )*!–%@&%$@÷$#÷%@&)!* kmf]gM )&!–$@(%)!÷)@ 6fF8L, lrtjg ^@= 7d]n zfvf
k\mofS;M )*!–%@&#*( @(= ;}gfd}gf zfvf kmf]gM)%^–%^)(#*÷%^)(%* sf=d=g=kf= – @^
;]gfd}gf g= kf= – # eujtL dfu{,
!%= vnËf zfvf, ;Nofg $^= Hjfnfd'vL zfvf 7d]n, sf7df8f}+,
;f/bf g=kf= – @, 8f8FfufpF d'lu{of, ?kGb]xL Hjfnfd'vL ufpFkflnsf – ^,
kmf]gM )&!–$$)!!&÷$$))%% kmf]gM )!–$&)!#%&÷%*÷%(
vnËf, ;Nofg ;ft e~HofË, wflbª k\mofS;M )!–$&)!#^@
kmf]gM )**–%@)#( kmf]gM (*^^$!($^%÷(*$#@(%!%^

^#= rfjlxn zfvf &@= jL/u~h zfvf -bf]>f]_ *@= dGynL zfvf (@= /f}tfdfO{ zfvf
sf=d=g=kf= – &, r'Rr]kf6L, jL/u~h d=g=kf= – *, ln°/f]8, dGynL g=kf= – !, /f}tfdfO{ ufpFkflnsf – &
rfjlxn, sf7df8f}+ lj/u~h, k;f{ dGynL ahf/, /fd]5fk d's'{rL, pbok'/
kmf]gM )!–$$*)%(#÷$$*%&#* kmf]gM )%!–%@!$$*, kmf]gM )$*–%$)#)@ kmf]gM )#%–$!))%#÷%$
k\mofS;M )%!–%@!$$(
^$= sn+sL zfvf *#= l;Gw'nL zfvf (#= O6x/L zfvf
sf=d=g=kf=– !$ &#= rf}tf/f zfvf sdnfdfO{ g=kf= – ^ O6x/L pk=d=g=kf= – ^
sn+sL rf]s, sf7df8f}+ rf}tf/f;fFuf rf]su9L g=kf= – %, a;kfs{, l;Gw'nL km"naf/L ahf/, ;'g;/L
kmf]gM )!–$@#$@^^÷$@#%@*( rf}tf/f, l;Gw'kfNrf]s kmf]gM )$&–%@)^@%÷%@))## kmf]gM )@%–%*!!^^÷%*$*!%
kmf]gM )!!–^@)$!#÷^@)$!@
^%= dxf/fhu~h zfvf *$= ledfg zfvf ($= w/fg zfvf
sf=d=g=kf= – #, /f]x]gL ;bg &$= OGb|fjtL zfvf sdnfdfO{ g=kf= – (, w/fg pk=d=g=kf= – @
dxf/fhu~h, rqmky, sf7df8f}+ OGb|fjtL ufpFkflnsf – $, r]s kf]:6, ledfg, l;Gw'nL efg'rf]s, w/fg, ;'g;/L
kmf]gM )!–$&@!$@&÷*÷( gjnk'/, l;Gw'kfNrf]s kmf]gM )$&–$!))^&÷^* kmf]gM )@%–%#!(#@÷%@!)$%
k\mofS;M )!–$&@!$#) kmf]gM (&%!)((*#( k\mofS;M )@%–%@)^*%
*%= v'sf{]6 zfvf
^^= l7dL zfvf &%= x]nDa' zfvf uf]nGhf]/ ufpFkflnsf – & (%= lj/f6gu/ zfvf
dWok'/ l7dL g=kf= – &, x]nDa' ufpFkflnsf – @, v'sf]{6 ahf/, l;Gw'nL lj/f6gu/ d=g=kf= – &
afvf ahf/, dWok'/ lspnahf/, l;Gw'kfNrf]s kmf]gM(*$%)*!(!^ /+u]nL /f]8, lj/f6gu/, df]/ª
l7dL, eQmk'/ kmf]gM (&%!)@$&^# kmf]gM )@!–%@!#%^÷%$
kmf]gM )!–^^#(#%$÷%^÷%@ *^= xl/jg zfvf k\mofS;M )@!–%@!#*$
k\mofS;M )!–^^#(#%& &^= kfFrkf]v/L zfvf xl/jg g=kf= – !!,
yfªkfnwfk ufpFkflnsf – ^ xl/jg, ;nf{xL (^= lj/f6gu/ zfvf -bf]>f]_
^&= ;'o{ljgfos zfvf kfFrkf]v/L, l;Gw'kfNrf]s kmf]gM )$^–%#)^#*÷#( lj/f6gu/ d=g=kf= – *
;'o{ljgfos g=kf= – ^ kmf]gM (&%!)@$&^! b]jsf]6f rf]s, lj/f6gu/, df]/ª
k'/fgf] 6«ln a; la;f}gL, *&= /fdgu/ zfvf kmf]gM )@!–%@%^!(÷%@%^@)
;"o{ljgfosrf]s, eQmk'/ &&= d}gfkf]v/L zfvf /fdgu/ ufpFkflnsf – !,
kmf]gM )!–^^!*(%*÷^^!#)%* a}t]Zj/ ufpFkflnsf – %, v}/jf, ;nf{xL (&= u|fdyfg zfvf
d}gfkf]v/L ahf/, bf]nvf kmf]gM )$^–^(!(&)÷^(!(^% u|fdyfg ufpFkflnsf – &,
^*= :ofk|m'j]zL zfvf kmf]gM )$(–$!!))^ g]tfrf]s, df]/ª
uf];fOs'08 ufpFkflnsf – %, **= nIdLlgof zfvf kmf]g M)@!–$)@)^*÷^(
:ofk|m'j]zL, /;'jf &*= af3vf]/ zfvf nIdLlgof ufpFkflnsf – $,
kmf]gM )!)–%$!))!÷)@ ;}n'ª ufpFkflnsf – #, ;fFkmL rf]s, wg'iff (*= ef]hk'/ zfvf
sf6fs'6L, af3vf]/, bf]nvf kmf]gM )$!–^(@#^! ef]hk'/ g=kf= – &, ef]hk'/, a}+s/f]8
^(= x]6f}F8f zfvf kmf]gM )$(–^(!#@$÷$#))%$ kmf]gM )@(–$@)%%$÷$@)^@^
x]6fF}+8f pk=d=g=kf= – $ *(= hgsk'/ zfvf
kfl/hft dfu{, x]6f}F8f, dsjfgk'/ &(= r/Lsf]6 zfvf hgsk'/ pk=d=g=kf= – @ ((= bds zfvf
kmf]gM )%&–%@)&$@÷$# led]Zj/ g=kf= – ^, ;ftbf]af6f], lzj rf]s, hgsk'/, wg'iff bds g=kf= – ^, yfgf /f]8, emfkf
r/Lsf]6 ahf/, bf]nvf kmf]gM )$!–%@*&^!÷^@÷^& kmf]gM )@#–%*@@#(÷(^
&)= x]6f}+8f zfvf -bf]>f]_ kmf]gM )$(–$@!(#&÷$@!(#* kmofS;M )$!–%@*&^*
x]6f}+8f pk=d=g=kf= – $ !))= ljtf{df]8 zfvf
sflGt/fhky, dsjfgk'/ *)= cf]vn9'Ëf zfvf ()= lji0f'k'/ zfvf ljtf{df]8 g=kf= – $
kmf]gM )%&–%@%!^#, l;4Lr/0f g=kf= – !!, cf]vn9'Ëf lji0f'k'/ ufpFkflnsf – !, d'lQm rf]s, ljtf{df]8, emfkf
kmf]gM )#&–%@)))@ lji0f'k'/, l;/fxf kmf]gM )@#–%$#*&!÷&@÷%$^!^%
&!= jL/u~h zfvf k\mofS;M )#&–%@)%@) l;/xf, kmf]gM )##–$)@)*)÷*!
jL/u~h d=g=kf= – !# !)!= /f]ª zfvf
cfbz{gu/, k;f{ *!= lvlhb]Daf zfvf (!= nfxfg zfvf /f]ª ufpFkflnsf – #
kmf]gM )%!–%@*&)^÷&&^ lvlhb]Daf ufpFkflnsf – % nfxfg g=kf= – #, k'j{ a; :6k xs{6] ahf/, O{nfd
%@&$&^÷%@&^#^ lvlhkmnf6], cf]vn9'Ëf nfxfg, l;/xf kmf]gM (*%@^%^^$)
k\mofS;M )%!–%@^*)^ kmf]gM )!–^@@&@^) kmf]gM )##–%^)&&(÷&*@÷&(!
!)@= s'Ddfos zfvf
s'Ddfos ufpFkflnsf – $,
of;f]s ahf/, kfFry/
kmf]gM )@$–$!#)%(÷$!#)^(
a}+ssf PS;\6]G;g sfpG6/x?

!= kxndfgk'/ PS;\6]G;g sfpG6/ &= gu/fO{g PS;\6]G;g sfpG6/ !#= a/fxf PS;\6]G;g sfpG6/
3f]8f3f]8L g=kf= – !), kxndfgk'/ rf]s, gu/fO{g g=kf= – @, wg'iff a/fxf uf=kf – ^, rqm36\6L,;'g;/L
s}nfnL, kmf]gM )(!–$))!$) kmf]gM )$!–$)))&) kmf]gM )@%–%%!@))
@= afnfh' PS;\6]G;g sfpG6/ *= l;j;tfIfL PS;\6]G;g sfpG6/ !$= ldlynf laxf/L PS;\6]G;g sfpG6/
sf=d=g=kf= – !^, afnfh' cf}wf]lus l;j;tIfL – &,8'8] emfkf ldlynf laxf/L – &, tf/fkf6L ahf/, wg'iff
If]q, sf7df8f+} kmf]gM )$&–%@)^@% kmf]gM (*$$)@^)@%
kmf]gM )!–$#%))(@
#= /fwfs[i0f dlGb/ PS;\6]G;g sfpG6/ (= /t'jfdfO{ PS;\6]G;g sfpG6/ !%= ?? PS;\6]G;g sfpG6/
gfufh'{g, g=kf= – !, /fwfs[i0f dlGb/, sf7df8f}+, /t'jfdfO{ – &, l;h'jf ahf/, df]/Ë ?? uf= kf= – $, an]6S;f/, u'NdL
kmf]gM )!–$**))*) kmf]gM )@!–$!$)%( kmf]gM )&(–$!))*)
$= bxrf]s PS;\6]G;g sfpG6/ !)= wgkfnyfg PS;\6]G;g sfpG6/ !^= dfnf/fgL PS;\6]G;g sfpG6/
rGb|flu/L g=kf= – !, ;[hgf rf]s wgkfnyfg – $, sl;{of, df]/Ë dfnf/fgL uf= kf= – #, vgbx, c3f{vfFrL
bxrf]s, sf7df8f}+ kmf]gM )@!–%^%)@( kmf]gM )&&–^()$#)
kmf]gM )!–%!#!!!(÷%!#!!@)
%= x/x/dxfb]j PS;\6]G;g sfpG6/ !!= sk'/sf]6 PS;\6]G;g sfpG6/ !&= dfyfu9L PS;\6]G;g sfpG6/
sfu]Zj/L dgx/f, j8f g+= – &, sf7df8f}+ sk'/sf]6 uf=kf – #, gofF ;8s, ;Nofg dfyfu9L uf= kf= – $, em8]jf, kfNkf
kmf]gM )!–$(()(#% kmf]gM )**–$!))&! kmf]gM (*%&)$&%##
^= 9'ª\u|]jf; PS;\6]G;g sfpG6/ !@= sf]zL PS;\6]G;g sfpG6/ !*= z}Nolzv/ PS;\6]G;g sfpG6/
sdnfdfO{ g=kf= – $, 9'ªu|]af; sf]zL uf=kf – !, nf}sxL, Og?jf, ;'g;/L z}Nolzv/ g= kf= – (, uf]s'n]Zj/, bfr'{nf
sdnfdfO{, l;Gw'nL kmf]gM (*%@)@@(@# kmf]gM )(#– $))))(&

>L z]o/wgL dxfg'efjHo"x?,
d]uf a}+s g]kfn lnld6]8sf] ;~rfns ;ldltsf] ldlt @)&%÷)(÷)* ut] a;]sf] @#* cf++} a}7ssf] lg0f{ofg';f/ o; a}+ssf] cf7f}+ jflif{s ;fwf/0f
;ef lgDg lnlvt ldlt, ;do / :yfgdf lgDg k|:tfjx? pk/ 5nkmn u/L lg0f{o ug{ a:g] ePsf] x'Fbf sDkgL P]g, @)^# sf] bkmf ^&
adf]lhd ;Dk"0f{ z]o/wgL dxfg'efjx?sf] hfgsf/L tyf pkl:yltsf] nflu of] ;"rgf k|sflzt ul/Psf] 5 .
!= ;ef a:g] ldlt,;do / :yfg M

ldlt M @)&% ;fn kf}if #) ut], ;f]daf/ -tbg';f/ 14th January, 2019)
;do M laxfg !!M)) ah]
:yfg M /fli6«o ;efu[x k|bz{gL dfu{, sf7df8f}+ .
@= 5nkmnsf ljifox? M
s_ ;fdfGo k|:tfj M
!= cWoIfHo"sf] dGtJo ;lxt ;~rfns ;ldltsf] jflif{s k|ltj]bg @)&$÷&% kfl/t ug{] .
@= n]vfk/LIfssf] k|ltj]bg ;lxt @)&% cfiff9 d;fGtsf] jf;nft, cf=j= @)&$÷&% sf] gfkmf gf]S;fg lx;fa, gub k|jfx ljj/0f nufotsf
;Dk"0f{ ljQLo ljj/0fx? kfl/t ug]{ .
#= o; a}s+ sf] ;xfos sDkgL d]uf Soflk6n dfs]6{ ;\ lnld6]8sf] cf=j= @)&$÷)&% sf] ljQLo ljj/0f ;lxtsf] PsLs[t (Consolidated)
ljQLo ljj/0f 5nkmn u/L kfl/t ug]{ .
$= sDkgL P]g, @)^# sf] bkmf !!! cg';f/ cfly{s jif{ @)&%÷&^ sf] nflu a}s
+ sf] n]vfk/LIfs lgo'Qm u/L lghsf] kfl/>lds lgwf{/0f ug]{ .
%= ;~rfns ;ldltn] k|:tfj u/] adf]lhd xfn sfod r'Qmf k'FhLsf] ^=*% k|ltztsf b/n] gub nfef+z :jLs[t ug]{ .
^= a}+ssf] :jtGq ;~rfns kbdf lgo'Qm ul/Psf] hfgsf/L ;DaGwdf.
v_ ljz]if k|:tfj M
!= ;~rfns ;ldltn] k|:tfj u/] adf]lhd xfn sfod r'Qmf k'FhLsf] !=))@## k|ltztsf b/n] af]g; z]o/ hf/L ug{ :jLs[lt k|bfg ug]{ /
af]g; z]o/ hf/L u/] kZrft\ sfod x'g] leGg c+s -Fraction_ nfO{ eljiodf ;dfof]hg ug]{ u/L oyfjt /fVg] .
@= ;~rfns ;ldltn] k|:tfj u/] adf]lhd xfn sfod r'Qmf k'FhLsf] !=))@## k|ltztsf b/n] af]g; z]o/ hf/L u/] kZrft\ a}+ssf] hf/L k'FhL
/ r'Qmf k'FhL j[l4 x'g hfg] ePsf]n] ;f]xL adf]lhd a}+ssf] k|aGwkqsf ;DalGwt bkmfx? ;+zf]wg ug]{ .
#= a}+ssf] k|aGwkqsf] bkmf % sf] -q#_ kl5 -q$_ yk u/L ;DalGwt lgsfosf] :jLs[lt lng' kg]{ eP ;f] ;d]t lnO{ a}+s cfk}m jf ;xfos
sDkgL dfkm{t z]o/ bnfn (Share Broker) ;DaGwL sfo{ ug]{ Joj:yf yk ug]{ .
$= a}+ssf] lgodfjnLsf] lgod @% ;+zf]wg ug]{ .
%= a}+ssf] k|aGwkq÷lgodfjnLsf] k|:tfljt ;+zf]wgdf lgodgsf/L lgsfox?af6 s'g} kl/dfh{g÷km]/jbn ug{ ;'emfj÷lgb]{zg k|fKt ePdf
;f] cg';f/ cfjZos kl/dfh{g÷km]/jbn ug{ ;~rfns ;ldltnfO{ clVtof/L k|bfg ug]{ .
^= a}+sdf csf]{ s'g} a}+s jf ljQLo ;+:yf Ps cfk;df ufEg]÷ufleg] -dh{/_ tyf k|fKtL -PlSjlh;g_ug]{ ;DaGwdf a}+ssf] rncrn ;DklQ
/ bfloTj tyf sf/f]af/sf] kl5Nnf] d"NofÍg (Due Diligence Audit) ug{ dfGotf k|fKt -:jb]zL jf ljb]zL_ d"NofÍgstf{ lgo'QmL ug{,
lghsf] kfl/>lds tf]Sg] nufotsf dh{/ tyf PlSjlh;g;Fu ;DalGwt cfjZos ;Dk"0f{ sfo{ ug{ ;~rfns ;ldltnfO{ clVtof/L
k|bfg ug]{ .
&= k|rlnt P]g÷sfg"gsf] clwgdf /xL a}+sdf j}b]lzs /0fgLlts ;fem]bf/ Nofpg] k|of]hgsf] nflu j}b]lzs /0fgLlts ;fem]bf/sf] klxrfg
ug]{ ;DaGwdf cfjZos sfo{ ug{sf] nflu ;~rfns ;ldltnfO{ clVtof/L k|bfg ug]{ .
u_ ljljw M
;~rfns ;ldltsf] cf1fn]
sDkgL ;lrj



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

d]uf a}+s g]kfn lnld6]8sf] cf7f}+ jflif{s ;fwf/0f ;efdf pkl:yt x'g' ePsf ;Dk"0f{ z]o/wgL dxfg'efjx?, o; ;efsf] ul/df a9fpg xfd|f]
lgdGq0ff :jLsf/ u/L kfNg' ePsf cltly nufot ;d:t a}+s kl/jf/df ;~rfns ;ldlt / a}+ssf] tk{maf6 o; ul/dfdo ;efdf d xflb{s
:jfut ug{ rfxG5' .
a}+ssf] >Lj[l4sf nflu lqmofzLn lgsfosf] ?kdf ;~rfns ;ldlt /xL cfPsf] s'/f oxfFx?df ljlbt} 5 . o; a}+ssf] ;ftf}+ jflif{s ;fwf/0f
;efaf6 oxfFx?n] a}+snfO{ cAan ;+:yf agfpg] p2]ZonfO{ d"t{?k lbg xfdLx?nfO{ ;~rfnssf] ?kdf rog u/L xfdLk|lt bzf{pg' ePsf]
ljZjf;, cf:yf / e/f];fn] o; a}+ssf] k|ultdf cxf]/fq nflu/xg xfdLnfO{ lgs} phf{ / pT;fx ldn]sf] 5 . o;sf nflu ;~rfns ;ldltsf]
tk{maf6 d oxfFx? k|lt xflb{s cfef/ JoQm ub{5' . ;fy} oxfFx?sf] cfzf Pj+ ljZjf;nfO{ d"t{?k lbg cem a9L sl6j4tfsf ;fy ;bf;j{bf tNnLg
/xL/xg] k|ltj4tf ;d]t hfx]/ ub{5f}+.
;dLIff jif{sf] bf]>f] qodf;sf] ;'?jft b]lv g} ;du| a}+lsË If]q nufgLof]Uo /sdsf] ckof{Kttfsf sf/0f ;d:ofdf /x\of] . j}b]lzs
/f]huf/af6 k|fKt x'g] ljk|]if0fsf] j[l4b/df cfPsf] sdL, b]zsf] cfoftdf ePsf] pNn]Vo j[l4 tyf of]hgf cg'?ksf] ;/sf/L vr{ x'g g;s]sf]
h:tf sf/0fx?n] ;du| ?kdf a}+lsË If]qn] lgIf]ksf] ;+sng cfzfltt ?kdf ug{ ;s]g . o:tf] k|lts"n kl/l:yltdf klg a}+sn] ;dLIff cjlwdf
lgIf]k ;+sng tyf shf{ lj:tf/df P]ltxfl;s pknlAw xfl;n u/]sf] hfgsf/L u/fpg kfpFbf d xlif{t 5' . d]uf a}+s g]kfn lnld6]8n] cl3Nnf]
cfly{s jif{ eGbf ^%=*) k|ltztn] v"b d'gfkmf j[l4 u/L cfly{s jif{ @)&$÷&% df ?= ! ca{ #! s/f]8 &# nfv v"b d'gfkmf cfh{g ug{ ;kmn ePsf]
5 . ;f] d'gfkmf tyf cGo ljt/0fof]Uo sf]ifaf6 ;~rfns ;ldltn] o; jif{ ^=*% k|ltzt gub nfef+z / !=))@## k|ltzt af]g; z]o/ u/L hDdf
&=*%@## k|ltzt nfef+z ljt/0f ug]{ k|:tfj :jLs[ltsf nflu o; ul/dfdo ;efdf k]z u/]sf 5f+} .
a}+ssf] Jofj;flos d'gfkmf cfh{g ug]{ dfq geO{ ;dfhsf] cleGg c+usf] x}l;otn] ;dfh k|ltsf] pQ/bfloTj axg ug'{ bfloTj klg /x]sf] x'G5
eGg] dfGotfnfO{ cfTd;ft u/]/ ;d'bfodf cGt/3'lnt x'g] p2]Zon] ;dfhk|ltsf] pQ/bfloTj axg ug]{ qmddf a}+sn] ljleGg ;fdflhs sfo{
ljz]if u/L lzIff / :jf:Yosf] If]qdf ;xof]u k'¥ofpb} cfPsf] 5 . o:tf ;fdflhs sfo{x?n] a}+s k|ltsf] b[li6sf]0f ;sf/fTds agfpg e"ldsf
v]n]sf] tYo z]o/wgL dxfg'efjx?nfO{ cjut u/fpg rfxG5' . ;fy} lgodgsf/L lgsfon] klg a}+s tyf ljQLo ;+:yfx?nfO{ ;+:yfut
pQ/bfloTj ;DaGwL sfo{df yk lqmofzLn x'g cfk\mgf] d'gfkmfsf] sDtLdf ! k|ltzt /sd ;fdflhs pQ/bfloTjsf] nflu Joj:yf ug'{ kg]{ gLlt
cjnDag u/]sf] x'Fbf a}+sn] ;dLIff jif{sf] nflu ;f]xL adf]lhd of]hgf th'{df u/L qmdzM sfof{Gjog u/]sf] 5 .
g]kfn ;/sf/sf] gLlt adf]lhd a}+lsË ;]jf gk'u]sf tf]lsPsf :yfgLo txdf sfof{no vf]Ng' kg]{ g]kfn /fi6« a}+ssf] lgb]{zgsf] kfngf
ub}{ :yfgLo txdf !& j6f zfvfsf ;fy} cGo :yfgdf klg zfvf lj:tf/ u/] kZrft\ pkTosf leq / aflx/ u/L xfn a}+ssf !)@ j6f zfvf
sfof{nox?, !* j6f PS;6]G;g sfpG6/x?, *! j6f Pl6Pd d]l;gx? tyf !!( j6f zfvf/lxt a}+lsË s]Gb|x? /x]sf 5g\ . rfn" cfly{s jif{
leq} yk &@ j6f zfvf/lxt a}+lsË s]Gb|x? :yfkgf ug]{ k|s[ofdf /xL a}+lsË ;]jf / pkl:ylt dfk{mt b"/b/fhsf ;j{;fwf/0fdf ljQLo kx'Fr a9fpg]
/fli6«o gLltdf o; a}+sn] 7f]; of]ubfg k'¥ofPsf] 5 . To;}u/L ;dLIff jif{ b]lv a}+sn] aLdf If]qdf g]kfnsf] cu|0fL :yfgdf /xg ;kmn ……g]kfn nfOkm
OG;'/]G; sDkgL’’ nufot cGo @( aLdf sDkgL;Fu ;Demf}tf u/L æd]uf a}+sf;'/]G;Æ ;]jf k|bfg ub}{ cfPsf] 5 eg] of] ;]jfnfO{ yk lj:tf/
ug]{ of]hgf agfPsf] 5 . k|fb]lzs cjwf/0ff cg';f/ k|b]z g+= % df a}+ssf] :jfldTjdf /x]sf] ?kGb]xL lhNnfsf] a'6jn pkdxfgu/kflnsf l:yt
hUufdf cfk\mg} ejg lgdf{0f ug{ lznGof; ul/Psf] / s]Gb|Lo sfof{nosf] nflu ejg lgdf{0fsf] lgldQ hUuf vl/bsf] k|lqmof cuf8L a9fO{Psf]
hfgsf/L u/fpb} qmdzM afFsL k|b]zx?df ;d]t hUuf vl/b / ejg lgdf{0f ug]{ of]hgfnfO{ /0fgLlts sfo{ of]hgfdf ;dfj]z ul/g] 5 . o;}u/L
b]zsf] & j6} k|b]zdf k|fb]lzs sfof{nox? ;~rfng ug]{ a}+ssf] of]hgf /x]sf] 5 . lnnfd x'g afFsL /x]sf] xsk|b z]o/ afx]s a}+ssf] r'Qmf k'FhL
?= !) ca{ @* s/f]8 sfod ePsf] 5 eg] cfly{s jif{ @)&$÷&% sf] k|:tfljt af]g; z]o/sf] afF8kmfF8 kZrft\ r'Qmf k'FhL ?= !) ca{ #* s/f]8 k'Ug]5 .
rfn" cfly{s jif{ @)&%÷&^ sf] klxnf] q}dfl;s cjlw;Dd a}+ssf] s"n lgIf]k ?= # ca{ !% s/f]8n] j[l4 eO{ ?= ^^ ca{ !@ s/f]8 k'u]sf] 5 eg]
v"b shf{ ?= % ca{ !# s/f]8n] j[l4 eO{ ?= ^@ ca{ @% s/f]8 k'u]sf] 5 . o;} cjlwdf a}+sn] ?= $) s/f]8 $^ nfv v"b d'gfkmf cfh{g u/]sf]
5 . cfly{s jif{ @)&%÷&^ sf] nflu :jLs[t ul/Psf] a}+ssf] jflif{s ah]6df k|If]lkt d'gfkmf nufot cGo Jofj;flos nIo xfl;n ug{ ;~rfns
;ldlt / Joj:yfkg k"0f{ ?kdf ;ÍlNkt /x]sf] 5 . Jofkf/ k|j4{gdf ljz]if hf]8 lb+b} NPA sf] ;d'lrt Joj:yfkg u/L s[lif, ko{6g, hnljB't

/ ef}lts k"jf{wf/ kl/of]hgf / If]qx?df yk nufgL lj:tf/ u/]/ æxnf] b]lv xfO8«f]Æ sf] gf/fnfO{ yk ;fy{s kfb}{ nlug] 5 . a}+ssf] cfGtl/s
hLjgnfO{ dha't Pj+ ;xof]ufTds / e/kbf]{ agfpg tf]lsPsf] nIo k|flKt / ;f]sf cfwf/df ul/g] kbf]GgtL tyf k|z+;f, k]zfk|ltsf] nufjsf ;fy}
:yfloTjnfO{ k|fyldstfdf /fvL d]uf nlg{· ;]G6/sf] dfWodaf6 tflnd, ;]ldgf/, cGt/lqmof cflbsf] cfof]hgf u/L u'0f:t/Lo ;]jf k|bfg
ug{ d]uf ;+:sf/ cuf8L a9fpg] gLlt Jojxf/df nfu" ul/g] 5 . g]kfn /fi6« a}+s tyf cGo lgodgsf/L lgsfox?;Fusf] ;+:yfut ;DaGw
Pj+ lgb]{zgx?sf] k"0f{ sfof{Gjog ug{, a}+s leq ;'zf;g sfod /fVg / gLlt, lgod nufot sfg"gsf] cg'kfngfnfO{ ulDe/tfsf ;fy kfngf
ug]{ ;+:sf/nfO{ yk ;'b[9 kfb}{ nlug] 5 . d]uf /]ld6sf] ;~hfnnfO{ cGo d'n'sx?df ;d]t lj:tf/ ub}{ a}+ssf] nufgL tyf Ifdtf clej[l4sf
nflu j}b]lzs /0fgLlts ;fem]bf/x?sf] ;d]t klxrfg u/L ;DaGw :yflkt ug]{ k|of;nfO{ lg/Gt/tf lbOg] 5 . ;d[4 g]kfn / ;'vL g]kfnLsf]
gf/fnfO{ cfTd;fy ug{ /f]huf/Lsf cj;/x? ;[hgf ug]{ pTkfbgd"ns Joj;fo / If]qx?df nufgL j[l4 ug]{ gLlt lnOg] 5 . g]kfn ;/sf/sf]
/fli6«o 9's'6LnfO{ dha't agfpg ;'zf;g / s/ e'QmfgLdf yk of]ubfgsf nflu a}+s ;b}a k|of;zLn /xg] 5 .
a}+ssf] ;ftf}+ jflif{s ;fwf/0f ;efdf cfb/0fLo z]o/wgL dxfg'efjx?n] lbg' ePsf dxTjk"0f{ ;'emfjx?nfO{ sfof{Gjog ug]{ qmdnfO{ cufl8
a9fOPsf] 5 . a}+ssf] k~rjifL{o /0fgLlts of]hgf cg'?k a}+ssf] v"b d'gfkmf j[l4 ub}{ nUg] nIo /fv]sf 5f+} . a}+ssf] ;xfos sDkgLsf] ?kdf
btf{ ePsf] dr]{G6 a}+lsË sDkgL æd]uf Soflk6nÆ n] cfk\mgf] sf/f]af/ z'ef/De ug]{ clGtd r/0fdf /x]sf] 5 . ;]jfu|fxLx?sf] cfjZostf /
rfxgfnfO{ cfTd;fy u/L ;]jfu|fxLx?nfO{ cTofw'lgs a}+lsË ;]jf k|bfg ug{ cfjZos k|aGw ldnfOPsf] 5 . a}+lsË ;]jf ;'ljwfdf s'g} s;/
afFsL g/xf];\ eGg] clek|fon] ;]jfu|fxLx?nfO{ pTs[i6 a}+lsË ;]jf k|bfg ug]{ a}+ssf] k|ltj4tfnfO{ d"t{?k lbg ljZj ahf/df ljsl;t a}+lsË
k|ljlwx?sf] cg';/0f ub}{ hfg] lbzftk{m a}+s pGd'v /x]sf] 5 . a}+sdf ljBdfg ;+:yfut ;'zf;g, cg'kfngf / ;+/rgfTds 9fFrf tyf ;f]
adf]lhdsf] sfo{If]q Pj+ clwsf/ ljefhgn] a}+ssf] cfGtl/s lgoGq0f k|0ffnLnfO{ k|efjsf/L agfpg'sf ;fy} a}+s ;~rfngdf lglxt hf]lvdx?
;d]t Go"lgs/0f ul/Psf] 5 .
cGo ;dsIfL a}+sx? eGbf xfd|f] a}+snfO{ k[ys, ;an, k|lt:kwL{, k|efjsf/L / ;kmn agfpg] xfd|f] c7f]6 k'/f u/fpg] ;a}eGbf k|d'v ;fws /
z;Qm dfWod g} sd{rf/L x'g\ . To;}n] d]uf a}+sdf sfo{/t sd{rf/LnfO{ ;fwgsf] ?kdf dfq pkof]u gu/L ;DklQsf] ?kdf lnOPsf] 5 . oxL
dfGotf cg';f/ a}+sn] dfgj ;+;fwgsf] zLk, bIftf Pj+ g]t[Tj ;Ifdtf ce}m clej[l4 ug]{ s[ofsnfkx?nfO{ pRr k|fyldstfdf /flv a}+ssf
d"No / dfGotfnfO{ ;d:t sd{rf/Lx?n] cg';/0f ug]{ jftfj/0f ;[hgf u/L a}+sdf æd]uf ;+:s[ltÆ / ;+:yfk|ltsf] ckgTjsf] efjgf hfu[t
u/fpg] p2]Zon] ljleGg pknlAwd"ns sfo{qmdx? ;~rfng ub}{ dfgj ;+;fwgsf] k|efjsf/L ljsf; ug]{ ljifonfO{ pRr k|yldstfdf
/fv]sf] 5 .
ldlt @)&% ;fn cfiff9 @( ut] a;]sf] a}+ssf] ;ftf}+ jflif{s ;fwf/0f ;efn] cfly{s jif{ @)&$÷&% sf] nflu afXo n]vfk/LIfs lgo'Qm u/]
kZrft\ dfq @)&% >fj0f dlxgfdf pNn]lvt cfly{s jif{sf] n]vfk/LIf0f sfo{ k|f/De eO{ lgwf{l/t ;dofjlw leqg} a}+ssf] jflif{s ;fwf/0f ;ef
cfof]hgf ug{ a}+s ;kmn ePsf] 5 . o;sf ;fy} ;ftf}+ jflif{s ;fwf/0f ;efn] kfl/t u/]sf] af]g; z]o/ $@ lbgleq z]o/wgLx?sf] l8Dof6
vftfdf hDdf ul/Psf] 5 .
ldlt @)&% ;fn cfiff9 @( ut] ;DkGg a}+ssf] ;ftf}+ jflif{s ;fwf/0f ;efaf6 ;+:yfks tk{maf6 d :jo+ >L ef]haxfb'/ zfx, >L uf]kfn vgfn,
>L dbg s'df/ cfrfo{ / ;j{;fwf/0f tk{maf6 >L O{Gb| axfb'/ dNn 7s'/L, >L d'lQm/fd kf08] / >L afns[i0f lzjfsf]6LnfO{ lgjf{lrt u/fpg'
ePsf]df ;Dk"0f{ z]o/wgL dxfg'efjx?nfO{ ;~rfns ;ldltsf] tk{maf6 x[botM wGojfb 1fkg ub{5' . o;} u/L lgjf{lrt x'g'ePsf ;~rfns
;ldltsf ;Dk"0f{ ;fyLx?n] lglj{/f]w ?kdf dnfO{ cWoIfsf] lhDd]jf/L ;'lDkg' ePsf]df cfef/ k|s6 ub{5' . o;/L lgjf{rgsf] k|s[ofaf6 ;+:yfks
;d"x z]o/wgLsf tk{maf6 # hgf, ;j{;fwf/0f ;d"x z]o/wgLsf tk{maf6 # hgf / :jtGq ;~rfns >L k'0f{ axfb'/ vqL ;lxt & ;b:oLo ;~rfns
;ldlt sfod /x]sf]df :jtGq ;~rfns >L k'0f{ axfb'/ vqLn] ldlt @)&%÷)$÷)( ut] cfkm\gf] kbaf6 /flhgfdf lbg' eO{ ^ ;b:oLo ;~rfns
;ldlt sfod /Xof] . a}+ssf] ljsf; / lj:tf/df k'¥ofpg' ePsf] of]ubfgsf] pRr d"NofÍg ub}{ kbaf6 /flhgfdf lbg'ePsf :jtGq ;~rfns
>L k'0f{ axfb'/ vqLnfO{ ljz]if wGojfb lbFb} cfef/ k|s6 ug{ rfxG5' . a}+ssf] lgodfjnLsf] lgod @& -!_ / -@_ adf]lhd :jtGq ;~rfnsdf
g]kfn /fi6« a}+saf6 ;]jf lgj[Q lgb]{zs Pj+ /fli6«o jfl0fHo a}+sdf k|d'v sfo{sf/L tyf ;~rfns ;d]t eO{ a}+s tyf ljQLo If]qsf] nfdf] cg'ej
;FufNg' ePsL >LdtL lzjf b]jL sfk\mn]nfO{ lgo'Qm u/L xfn & ;b:oLo ;~rfns ;ldlt sfod /x]sf] hfgsf/L u/fpFb5' .
cGTodf a}+ssf ;+:yfks tyf z]o/wgL dxfg'efjx?, ;d:t u|fxsju{x?, g]kfn /fi6« a}+s, g]kfn ;/sf/, g]kfn lwtf]kq af]8{, g]kfn :6s
PS;r]~h lnld6]8, sDkgL /lhi6«f/sf] sfof{no, l;l8P; P08 lSno/LË ln= tyf cGo lgodgsf/L lgsfox?, k|d'v sfo{sf/L clws[t >L
cg'kdf v'~h]nL / pxfFsf] g]t[Tjdf /x]sf Joj:yfkg ;d"x, gfoj dxfk|aGws tyf sDkgL ;lrj >L t'N;L/fd kf]v/]n Pj+ ;Dk"0f{ sd{rf/Lx?
tyf a}+ssf] Joj;fosf] j[l4 Pj+ ljsf;df k|ToIf jf ck|ToIf ?kdf ;xof]u k'¥ofpg' x'g] ;Dk"0f{ z'e]R5'sx?sf ;fy} ;~rf/ dfWod k|lt xflb{s
cfef/ JoQm ub}{ ;~rfns ;ldltsf] tk{maf6 wGojfb lbg rfxG5' .
ho d]uf a}+s Û Û Û
ef]h axfb'/ zfx

cWoIf
ldlt M @)&% kf}if #)
:yfg M sf7df8f+} .

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

d]uf a}+s g]kfn lnld6]8sf] cf7f}+ jflif{s ;fwf/0f ;efdf pkl:yt x'g' ePsf ;Dk"0f{ z]o/wgL dxfg'efjx? tyf cfdlGqt cltlyx?nfO{ ;~rfns
;ldltsf] tk{maf6 d xflb{s :jfut ub{5' . a}+ssf] k|ultkydf xfn;Dd lg/Gt/ ?kn] ;fy lbO{ oxfFx?n] a}+snfO{ k|bfg ug'{ ePsf] ;xof]u,
;b\efj / dfu{bz{gsf lgldQ xflb{s cfef/ Pj+ s[t1tf JoQm ub}{ cfufdL lbgx?df ;d]t oxfFx?sf] ;fy lg/Gt/ ?kdf k|fKt x'g]5 eGg]
ljZjf; k|s6 ug{ rfxG5' . oxfFx?sf] ;fy Pj+ ;xof]u lagf d]uf a}+s g]kfn lnld6]8 cfh Ps cnUu} klxrfg ;lxt k|lt:kwf{df v/f] pq]sf]
:yflkt ;+:yfsf] ?kdf kl/lrt x'g ;Dej gx'g] tYo d oxfFx? ;dIf k|:t't ug{ rfxG5' .
d]uf a}+s g]kfn lnld6]8 / ;flas 6'l/hd\ 8]enkd]06 a}+s lnld6]8 Ps cfk;df ufEg÷uflegsf] lgldQ cfjZos ;Dk"0f{ k|s[ofx? k"/f u/L
æd]uf a}+s g]kfn lnld6]8Æ sf] gfdaf6 ldlt @)&% a}zfv #) (13th May 2018) ut] cfOtaf/ b]lv PsLs[t ljQLo sf/f]af/ z'ef/De u/]sf] k|;+u
oxfFx? ;dIf k'gM bf]¥ofpg rfxG5' . ufleP kZrft\ a}+ssf] Joj;fosf] cfsf/, k'FhLut cfwf/, zfvf ;~hfn, u|fxs ;+Vof, k|lt:kwL{ Ifdtf
OTofbLdf pNn]Vo j[l4 ePsf] 5 eg] a}+sn] cfk\mgf] ultnfO{ yk tLa| agfPsf] 5 .
g]kfn rf6{8{ PsfpG6]G6\; ;+:yfn] hf/L u/]sf] g]kfn ljQLo k|ltj]bg dfgx? (Nepal Financial Reporting Standards, NFRSs) tyf g]kfn
/fi6« a}+sn] tf]s]sf] 9fFrf adf]lhd o; a}+sn] ljQLo ljj/0fx? tof/ kf/]sf] 5 h;sf sf/0f cfly{s jif{ @)&$÷&% sf] ljQLo ljj/0fsf tYofÍ
tyf lzif{sx? g]kfn ljQLo k|ltj]bg dfgx? cg'?k u0fgf, jlu{s/0f, n]vfÍg tyf k|:t'tL ul/Psf] x'gfn] ljutsf jif{x?sf] tYofÍ tyf
lzif{sx?;Fu t'ngLo x'g g;Sg] cj:yf ;d]t /xg ;Sg] ePsf] 5 . oBkL cfly{s jif{ @)&@÷&# / @)&#÷&$ sf s]xL tYofÍ tyf lzif{sx?
g]kfn ljQLo k|ltj]bg dfgx?sf] cfjZostf cg'?k k'gu{0fgf, k'gj{lu{s/0f, k'gn]{vfÍg tyf k|:t'tL ul/Psf 5g\ . g]kfn ljQLo k|ltj]bg
dfgx?sf] :j?k cGt/f{li6«o ljQLo k|ltj]bg dfgx? (International Financial Reporting Standards, IFRS) s} cg'?k ePsf]n] a}+ssf] ljQLo
ljj/0fx? cGt/f{li6«o :t/df klg Ps?ktf x'g'sf ;fy} t'ngLo Pj+ ljZj;gLo x'g] xF'bf eljiodf cGt/f{li6«o ?kdf Joj;fo lj:tf/ ug{ tyf
cGt/f{li6«o ;+3 ;+:yf nufot cGt/f{li6«o ljQLo ;+:yfx?;Fu ;xsfo{ ug{ ;d]t ;xh x'g] ljZjf; lnPsf 5f}+ .
ca d a}+ssf] -;xfos sDkgL ;lxtsf]_ @)&% cfiff9 d;fGtsf] jf;nft tyf ;f]xL ldltdf ;dfKt cfly{s jif{ @)&$÷&% sf] gfkmf gf]S;fg
lx;fa, gub k|jfx ljj/0f tyf cGo ljQLo ljj/0fx? o; ;efsf] :jLs[ltsf] nflu k]z ug]{ cg'dlt rfxG5' . ;j{k|yd a}+sn] xfn;Dd xfl;n
u/]sf k|d'v ljQLo pknlAwx?nfO{ lgDg adf]lhd k|:t't ub{5' .
% jif{sf] ljQLo emnsx?
?= b; nfvdf
j[l4 -cl3Nnf] jif{;+u_
cfiff9 d;fGt
qm=;+= lzif{s cfiff9 d;fGt @)&%
@)&! @)&@ @)&# @)&$ @)&% /sd k|ltzt
!= s"n ;DklQ 20,571 24,707 39,866 47,743 82,065 34,322 72
@= s"n h]yf 2,743 3,075 4,177 5,950 12,634 6,684 112
#= s"n lgIf]k -kfs]sf] Aofh afx]s_ 17,148 21,131 30,750 38,937 62,965 24,028 62
$= s"n shf{ -sd{rf/L ;fk6L afx]s_ 14,881 17,997 27,827 35,191 57,264 22,073 63
j[l4 -cl3Nnf] jif{;+u_

cfly{s jif{
cfly{s jif{ @)&$÷)&%
@)&)÷)&! @)&!÷)&@ @)&@÷)&# @)&#÷)&$ @)&$÷)&% /sd k|ltzt
%= s"n ;~rfng cfDbfgL 1,025 1,138 1,360 2,091 2,873 782 37
^= s"n ;~rfng vr{ 417 460 540 841 1,149 308 37
&= v"b gfkmf 306 346 551 795 1,317 523 66
cfiff9 d;fGt
@)&! @)&@ @)&# @)&$ @)&%
*= zfvf ;+Vof -PS;\6]G;g sfp06/ ;lxt_ 28 28 45 48 115
(= Pl6Pd ;+Vof 31 31 47 54 74
!)= zfvf/lxt a}+lsË s]Gb| 47 47 54 58 95
!!= u|fxs ;+Vof ! Nffv @( ! Nffv $# @ Nffv @$ @ Nffv ^) % Nffv !%

xhf/ xhf/ xhf/ xhf/ xhf/

;dli6ut cfly{s cj:yfsf] l;+xfjnf]sg
ljZj cy{tGqM cGt/f{li6«o d'b|fsf]ifn] ;fj{hlgs u/]sf] ljZj cfly{s kl/b[Zo (World Economic Outlook) sf] cS6f]a/, @)!* c+sdf ;g\
@)!* df ljZjsf] cfly{s j[l4b/ #=& k|ltzt sfod /xg] cg'dfg ul/Psf] 5 . ;g\ @)!& df #=& k|ltztn] a[l4 ePsf] ljZj cy{tGq ;g\ @)!*
df klg ;dfg /xg] cg'dfg ul/Psf] xf] .
;g\ @)!& df @=# k|ltztn] a9]sf] ljsl;t d'n'ssf] cy{tGq ;g\ @)!* df @=$ k|ltztn] lj:tf/ x'g] cg'dfg ul/Psf] 5 . ;g\ @)!& df
ljsl;t d'n'sx? dWo] cd]l/sL cy{tGq @=@ k|ltztn] a9]sf]df ;g\ @)!* df @=( k|ltztn] a9\g] tyf o"/f]k]nL d'n'sx?sf] ;g\ @)!& df @=$
k|ltzt j[l4sf] t'ngfdf ;g\ @)!* df @=) k|ltztsf b/n] lj:tf/ x'g] cg'dfg ul/Psf] 5 . To;}u/L, kF'hLut j:t' pTkfbg ug]{ If]qdf nufgL
sd x'g' / c6f]df]afON; If]qdf b]lvPsf] 36\bf] j[l4b/n] hfkfgsf] cy{tGq ;g\ @)!& df !=& k|ltztn] j[l4 ePsf]df ;g\ @)!* df !=! k|ltztn]
dfq lj:tf/ x'g] cg'dfg ul/Psf] 5 . pbLodfg tyf ljsf;zLn b]zx?sf] cfly{s j[l4b/ ;g\ @)!& df $=& k|ltzt /x]sf]df ;g\ @)!* df
klg l:y/ /xL $=& k|ltzt sfod /xg] k|If]k0f ul/Psf] 5 . ef/tsf] j[l4b/ ;g\ @)!& df ^=& k|ltzt /x]sf]df ;g\ @)!* df &=# k|ltztn] a9\g]
tyf rLgsf] j[l4b/ ;g\ @)!& df ^=( k|ltzt /x]sf] t'ngfdf ;g\ @)!* df ^=^ k|ltztdf /xg] k|If]k0f ;d]t cGt/f{li6«o d'b|fsf]ifn] u/]sf] 5 .
/fli6«o cy{tGqM cfly{s jif{ @)&$÷&% df b]zsf] s"n ufx{:Yo pTkfbg cfwf/e"t d"Nodf %=( k|ltztn] / pTkfbssf] d"Nodf ^=# k|ltztn]
j[l4 ePsf] s]Gb|Lo tYofÍ ljefusf] 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 tyf u}/–s[lif If]qsf] j[l4b/ qmdzM @=* k|ltzt / &=! k|ltzt /x]sf] cg'dfg 5, h'g cl3Nnf] jif{ qmdzM %=@ k|ltzt / *=% k|ltzt
/x]sf] lyof] .
cfly{s jif{ @)&$÷&% sf] pkef]Qmf d"No ;"rsfÍdf cfwfl/t cf}ift d'b|f:kmLlt b/ $=@ k|ltzt /x]sf] 5 . cl3Nnf] jif{ ;f] d'b|f:kmLlt $=% k|ltzt
/x]sf] lyof] . vfB tyf k]o kbfy{ ;d"xsf] d"No j[l4b/ #=( k|ltzt / u}/–vfB tyf ;]jf ;d"xsf] d"No j[l4b/ %=! k|ltzt /x]sf] 5 . cfk"lt{
Joj:yfkgdf cfPsf] ;'wf/ Pj+ ef/t nufot ljZjJofkL ?kd} Go"g d"Noj[l4sf] k|efjsf] sf/0f ;dLIff jif{df pkef]Qmf d'b|f:kmLltdf sdL
cfPsf] xf] .
cfly{s jif{ @)&#÷&$ df s"n j:t' lgof{t $=@ k|ltztn] a9]sf]df ;dLIff jif{df o:tf] lgof{t !!=! k|ltztn] j[l4 ePsf] 5 . To;}u/L s"n j:t'
cfoft cfly{s jif{ @)&$÷&% df @%=% k|ltztn] j[l4 ePsf] 5 h'g cl3NNff] jif{ @* k|ltztn] j[l4 ePsf] lyof] . ;dLIff jif{df s"n Jofkf/ 3f6f
@^=& k|ltztn] j[l4 eO{ ?= !! va{ ^! ca{ ^$ s/f]8 k'u]sf] 5 . cl3Nnf] jif{sf] ;f]xL cjlwdf o:tf] Jofkf/ 3f6f #)=$ k|ltztn] a9]sf] lyof] .
cfly{s jif{ @)&$÷&% df ljk]|if0f cfk|jfx *=^ k|ltztn] j[l4 eO{ ?= & va{ %% ca{ ^ s/f]8 k'u]sf] 5 h'g cl3Nnf] jif{ $=^ k|ltztn] j[l4 ePsf]
lyof] . @)&$ cfiff9 d;fGtsf] ?= !) va{ &( ca{ $# s/f]8 s"n ljb]zL ljlgdo ;l~rltsf] t'ngfdf @)&% cfiff9 d;fGtdf o:tf] ;l~rlt @=!
k|ltztn] j[l4 eO{ ?= !! va{ @ ca{ %( s/f]8 k'u]sf]] 5 . cfly{s jif{ @)&$÷&% df ;du| zf]wgfGt/ l:ylt ?= (^ s/f]8n] artdf /x]sf] 5 .
cl3Nnf] jif{ o:tf] art ?= *@ ca{ !! s/f]8 /x]sf] lyof] . ;dLIff jif{df rfn" vftf ?= @ va{ $% ca{ @@ s/f]8n] 3f6fdf /x]sf] 5 h'g cl3Nnf] jif{
?= !) ca{ !# s/f]8n] dfq 3f6fdf /x]sf] lyof] .
cfly{s jif{ @)&$÷&% df jfl0fHo a}+s ;d"xsf] lgIf]k kl/rfng !*=)& k|ltzt -?= # va{ &* ca{_ n] j[l4 eO{ ?= @$ va{ &! ca{ k'u]sf] 5 eg]
shf{ @!=^( k|ltzt -?= # va{ &^ ca{_ n] j[l4 eO{ ?= @! va{ !@ ca{ k'u]sf] 5 . o;df d]uf a}+ssf] lx:;f lgIf]kdf @=%% k|ltzt / shf{df
@=&! k|ltzt /x]sf] 5 h'g cl3Nnf] jif{ qmdzM !=*^ k|ltzt / @=)# k|ltzt /x]sf] lyof] . @)&% cfiff9 d;fGt;Dd jfl0fHo a}+sx?sf] ;+Vof
@* sfod ePsf] 5 . ljsf; a}+sx? ## tyf kmfOgfG; sDkgLx? @% sfod ePsf 5g\ . a}+s tyf ljlQo ;+:yfx? -n3'ljQ ljQLo ;+:yf
afx]s_ sf] zfvf ;~hfn @)&$ cfiff9 d;fGtdf #,!&# /x]sf]df @)&% cfiff9 d;fGtdf $,@)@ k'u]sf] 5 .
ljut jif{sf] sf/f]af/sf] l;+xfjnf]sg

;dLIff jif{df o; a}+ssf] s"n shf{ tyf ;fk6L ?= @@ ca{ & s/f]8n] -dh{/af6 j[l4 ?= !@ ca{ &% s/f]8 ;d]t_ j[l4 eO{ @)&% cfiff9 d;fGtdf
?= %& ca{ @^ s/f]8 k'u]sf] 5 h'g cl3Nnf] jif{sf] t'ngfdf ^@=&@ k|ltztsf] j[l4 xf] . a}+sn] ;fgf tyf demf}nf pBf]u÷Joj;fox?, pkef]Qmf Pj+
ljkGg ju{ tkm{sf] nufgLsf s[ofsnfkx?nfO{ lg/Gt/ ?kn] j[l4 u/L Jofj;flos ljljlws/0f ub}{ clws]lGb|t shf{ hf]lvdnfO{ Go"g ub}{
cfPsf] 5 . 7"nf kl/of]hgf tyf skf{]/]6 shf{sf] lx:;f @)&% cfiff9 d;fGtdf @!=% k|ltzt dfq /x]sf] 5 . ;~rfngsf] klxnf] jif{ cyf{t\ @)^*
cfiff9 d;fGtdf ;f] lx:;f ^# k|ltzt /x]sf] lyof] .

dfOq
mf] ^=!
s/kf]/]6
∞
@!=%∞
shf{sf] ;+/rgf pkef]Qmf
#@ cfiff9 @)&% @(=!∞
-k|ltztdf_
ld8 s/kf]/]6
@$=$∞
P;=Pd=O{=
!*=(∞
shf{, ;fk6 tyf lan vl/b
64,000
60,000
56,000
52,000
57,264
48,000
44,000
40,000
36,000
?= b; nfvdf
32,000 35,191
28,000
24,000 27,827
20,000
16,000
17,997
12,000 14,881
8,000
4,000
-
@)&! @)&@ @)&# @)&$ @)&%
cfiff9 d;fGt
a}+sn] ;dLIff cjlwdf ?= @$ ca{ # s/f]8 -dh{/af6 j[l4 ?= !@ ca{ &% s/f]8 ;d]t_ lgIf]k j[l4 u/]sf] 5 h'g cl3Nnf] jif{sf] t'ngfdf ^!=&!
k|ltztn] a9L xf] . @)&% cfiff9 d;fGtdf a}+ssf] s"n lgIf]k ?= ^@ ca{ (& s/f]8 k'u]sf] 5 . lgIf]k ;+/rgfsf] cfwf/df Aofh ltg'{ gkg]{ vftf
&=@ k|ltzt, art vftf @$=^ k|ltzt, d'2tL vftf $%=( k|ltzt tyf sn vftfsf] @@=# k|ltzt lx:;f /x]sf] 5 . ;dLIff cjlwdf d'2tL vftfdf pRr
Aofhb/ sfod ePsf] sf/0f ;du| a}+lsË If]qd} art vftfsf] s]xL lgIf]k /sd d'2tL vftfdf kl/jt{g ePsf] 5 .

&=@∞ '{ gkg]{

ltg
Aofh
sn @@=#∞
lgIf]k ;+/rgf
art @$=^∞
#@ cfiff9 @)&%
-k|ltztdf_
d'2tL $%=(∞
lgIf]k
70,000
65,000
60,000
62,965
55,000
50,000
?= b; nfvdf
45,000
40,000
35,000 38,937
30,000
25,000 30,750
20,000
15,000 21,131
17,148
10,000
5,000
-
@)&! @)&@ @)&# @)&$ @)&%
cfiff9 d;fGt

/sdsf] cfwf/df a}+ssf] shf{sf] k|lt u|fxs cf}ift cfsf/ ?= @( nfv #% xhf/ /x]sf] 5 eg] lgIf]ksf] k|lt u|fxs cf}ift cfsf/ ?= ! nfv @&
xhf/ /x]sf] 5 . pk/f]Qm adf]lhd shf{ tyf lgIf]ksf] ;+/rgfdf ;'wf/ ub}{ a}+sn] cfk\mgf] Joj;fonfO{ ;+tf]ifhgs ?kdf ljljlws/0f ub}{ cfPsf]
5 . o;} u/L ;dLIff cjlwdf a}+ssf] u|fxs ;+Vof % nfv !% xhf/ k'u]sf] 5 . a}+sn] ;~rfngsf] cf7 jif{d} lgdf{0f u/]sf] cfwf/ / xfl;n
u/]sf] pknlAw cToGt pT;fxhgs /x]sf] 5 . ljkGgju{ tyf n3'ljQ cGtu{t a}+sn] sl/a @$ xhf/ u|fxsx?nfO{ shf{ k|bfg ul/;s]sf]
5 . ;fy} l/on :6]6df a}+ssf] nufgL *=( k|ltzt /x]sf] 5 . cfly{s jif{ @)&$÷&% sf] nflu g]kfn /fi6« a}+sn] tf]lsPsf pTkfbgzLn If]qdf
-s[lif, phf{, ko{6g If]q / 3/]n' tyf ;fgf pBf]u_ Go"gtd @) k|ltzt shf{ nufgL ug'{ kg]{ Joj:yf /x]sf]df @)&% cfiff9 d;fGtdf o; If]qdf
a}+ssf] nufgL @$=^% k|ltzt /x]sf] 5 eg] ljkGgju{df a}+ssf] nufgL ^=!! k|ltzt /x]sf] 5 .
cfly{s jif{ @)&$÷&% df a}+sn] ?= @ ca{ #& s/f]8 #% nfv v"b Aofh cfDbfgL u/]sf] 5 h'g cl3Nnf] jif{sf] t'ngfdf #*=#% k|ltztn] a9L xf]] .
cfly{s jif{ @)&$÷&% sf] cGTo lt/ cyf{t\ ldlt @)&% a}zfv #) ut] b]lv ;flas 6'l/h\d 8]enkd]06 a}+s lnld6]8 d]uf a}+s g]kfn lnld6]8df
ufleO{ ;+o'Qm sf/f]af/ k|f/De u/]sf]n] o; jif{sf nflu 6'l/h\d 8]enkd]06 a}+s lnld6]8af6 k|fKt Joj;fosf] sf/f]af/af6 sl/a b'O{ dlxgf
cjlwsf] dfq cfo÷Joodf c;/ b]lvPsf] 5 . b]zdf b]vf k/]sf ;sf/fTds ;+s]tx?;+u} Jofj;flos jftfj/0fdf klg cg's"n k|efj k/]sf]
sf/0f ;dLIff jif{df klg ahf/df clws shf{sf] dfu x'g uof] . a}+lsË If]qdf shf{sf] cToflws dfun] nufgLof]Uo /sdsf] kof{Kttfdf rfk
kg'{sf ;fy} t/ntf kl/k"lt{sf] nflu Aofhb/df tLa| k|lt:kwf{ sfod} /Xof] h;sf sf/0f Aofhb/ cGt/df ;+s'rg cfof] . o;sf afah'b a}+sn]
v"b Aofh cfDbfgL ;+tf]ifhgs ?kn] j[l4 u/]sf] 5 . ;dLIff jif{df a}+ssf] shf{af6 k|fKt cf}ift k|ltkmn !#=!& k|ltzt /x]sf] 5, h'g cl3Nnf] jif{
!!=@& k|ltzt lyof] . o;} u/L a}+sn] nufgLaf6 $=)& k|ltzt k|ltkmn k|fKt u/]sf] 5 h'g cl3Nnf] jif{ $=#$ k|ltzt sfod /x]sf] lyof] . s"n
Aofh cfosf] cf}ift k|ltkmn ut jif{sf] (=*% k|ltztaf6 ;'b[9 eO{ ;dLIff jif{df !!=%@ k|ltzt sfod ePsf] 5 . lgIf]ksf] cf}ift nfut eg] &=()
k|ltzt sfod /xsf] 5 h'g cl3Nnf] jif{ ^=@* k|ltzt lyof] . ahf/df dfu adf]lhd nufgLof]Uo /sdsf] ckof{Kttfsf sf/0f Aofhb/df ePsf]
ptf/r9fan] ;du| a}+lsË If]qs} nfutdf j[l4 eP;+u} d]uf a}+sdf klg pRr nfutsf lgIf]kx? a9\g uPsf]n] lgIf]ksf] cf}ift nfut j[l4 x'g
uPsf] xf] . cGt/ a}+s ;fk6Lsf] nfut ;lxt ;dLIff jif{df ;|f]tsf] cf}ift nfut &=%& k|ltzt /Xof] h'g cl3Nnf] jif{ ^ k|ltzt sfod /x]sf] lyof] .
To;} u/L ;dLIff jif{df a}+ssf] v"b Aofhb/ cGt/ #=(% k|ltzt sfod /Xof] h'g cl3Nnf] jif{ #=*% k|ltzt lyof] . shf{ tyf nufgLsf] k|ltkmndf
;'wf/ cfPtf klg ;|f]tsf] nfutdf ePsf] j[l4sf sf/0f v"b Aofhb/ cGt/df pNn]Vo km/s gePsf] xf] . a}+sn] ljleGg ;]jf tyf ;'ljwfx?
k|bfg u/] jfkt cfh{g u/]sf] cGo cfDbfgL ?= %@ s/f]8 $$ nfv /x]sf] 5 h'g cl3Nnf] jif{ ?= #( s/f]8 !* nfv /x]sf] lyof] .
sd{rf/L tkm{ cl3Nnf] jif{sf] ?= $* s/f]8 &) nfv vr{sf] t'ngfdf ;dLIff jif{df ?= ^( s/f]8 *( nfv vr{ ePsf] 5 h'g $#=%! k|ltztsf]
j[l4 xf] . of] j[l4sf] k|d'v sf/0f ;flas 6'l/hd\ 8]enkd]06 a}+s;+usf] dh{/, Joj;fosf] cfsf/df xfl;n ul/Psf] j[l4;+u} yk
sd{rf/Lsf] cfjZostfsf ;fy;fy} sd{rf/Lx?sf] sfo{Ifdtf Pj+ bIftf clej[l4 u/L a}+sdf pTs[i6 hgzlQm sfod /fVg tflnd, a9'jf, jflif{s
j[l4 OToflbdf ul/Psf] nufgL xf] . o;} u/L ;dLIff jif{df a}+ssf] cGo ;~rfng vr{ ?= $& s/f]8 $% nfv ePsf] 5 h'g cl3Nnf] jif{sf] vr{sf]
t'ngfdf @*=!! k|ltztn] a9L xf] . dh{/, zfvf tyf ;~hfndf ePsf] lj:tf/, ;]jf tyf sfof{no ;fdfu|Lsf] vl/b nfutdf ePsf] j[l4 o;sf
k|d'v sf/0f /x]sf 5g\ .
cfly{s jif{ @)&$÷&% df a}+sn] ?= ! ca{ &! s/f]8 @! nfv ;~rfng d'gfkmf cfh{g u/]sf] 5 h'g cl3Nnf] jif{ ?= ! ca{ !# s/f]8 @ nfv
lyof] . s/ cl3sf] d'gfkmf ?= ! ca{ *$ s/f]8 #) nfv ePsf] 5 h'g cl3Nnf] jif{ ?= ! ca{ !# s/f]8 @ nfv lyof] . cl3Nnf] jif{ a}+sn] &( s/f]8
$% nfv v"b d'gfkmf cfh{g u/]sf]df ;dLIff jif{df a}+sn] ?= ! ca{ #! s/f]8 &# nfv v"b d'gfkmf cfh{g ug{ ;kmn ePsf]] 5 h'g ^%=*) k|ltztsf]
j[l4 xf] . ;/sf/L /fhZjdf cfos/sf] ?kdf o; jif{ a}+ssf] of]ubfg ?= $% s/f]8 $) nfv /x]sf] 5 .
v"b d'gfkmf
1,500
1,400
1,300
1,200 1,317
1,100
1,000
900
?= b; nfvdf
800
700 795
600
500
551
400
300
346
200 306
100
-
cf=j= @)&)÷)&! cf=j= @)&!÷)&@ cf=j= @)&@÷)&# cf=j= @)&#÷)&$ cf=j= @)&$÷)&%

;dLIff jif{sf] v"b d'gfkmf ;Dk"0f{ lgodgsf/L ;dfof]hg / ;flas 6'l/h\d 8]enkd]06 a}+s lnld6]8af6 k|fKt hu]8f /sdsf] ;dfof]hg kZrft\
a}+ssf] hu]8f tyf sf]ifdf ?= @ ca{ #$ s/f]8 k'u]sf] 5 . o;} ;efdf k|:tfj ul/Psf] gub nfef+zsf] ljt/0f kl5 eg] hu]8f tyf sf]ifsf] s"n
/sddf sdL cfpg] 5 . s"n ;DklQdf k|ltkmn cl3Nnf] jif{ !=&$ k|ltzt /x]sf]df ;dLIff jif{df k|ltkmn @=#$ k|ltzt sfod ePsf] 5 . To;}
u/L cl3Nnf] jif{ z]o/wgLsf] h]yfdf !^=(@ k|ltzt k|ltkmn k|fKt ePsf]df o; jif{ !^=%^ k|ltzt k|fKt ePsf] 5 . k|:tfljt af]g; z]o/ ;lxtsf]
r'Qmf k'FhL / cGo hu]8f tyf sf]ifx?sf] ld>0f lgDg adf]lhd /x]sf] 5 .
k'FhL -k|:tfljt af]g; z]o/ ;lxt_ / hu]8f tyf sf]ifx?

11,000
10,000
10,389
9,000
8,000
7,000
?= b; nfvdf
6,000
5,000
5,279
4,000
3,000 3,772
2,246
2,000 2,610 2,871
586
1,000
133 204 405
-
@)&! @)&@ @)&# @)&$ @)&%
cfiff9 d;fGt
s"n ;DklQdf k|ltkmn

2.70
2.40
2.10 2.34
1.80
1.79 1.74
1.50
k|ltztdf
1.56
1.20 1.38
0.90
0.60
0.30
-

h]yfdf k|ltkmn
20.00
17.25 16.92 16.56
16.00
12.46 12.63
12.00
k|ltztdf
8.00
4.00
k|:tfljt nfef+z
cfly{s jif{ @)&$÷&% sf] v"b d'gfkmfsf] @) k|ltztn] x'g cfpg] /sd ?= @^,#$,&),#%%÷– ;fwf/0f hu]8f sf]ifdf /sdfGt/ ul/Psf] 5 .
ljb]zL d'b|fsf] ljlgdo b/df kl/jt{g ePsf] sf/0faf6 a}+snfO{ ;dLIff jif{df cfDbfgL gePsf] sf/0f ;6xL 36a9 sf]ifdf s'g} /sd ljlgof]hg
ul/Psf] 5}g . nufgL gLlt tyf n]vfÍg ;DaGwL g]kfn /fi6« a}+ssf] lgb]{lzsf adf]lhd nufgL ;dfof]hg sf]ifdf ?= !,!),%&,$(%÷– 5'6\ofOPsf]
5 . g]kfn /fi6« a}+ssf] PsLs[t lgb]{zg @)&% adf]lhd lgodgsf/L sf]if tkm{ ?= $!,$!,%$,#%@÷– 5'6\ofOPsf] 5 . ;f]xL lgb]{zgdf ePsf] Joj:yf
adf]lhd ;+:yfut ;fdflhs pQ/bfloTj sf]ifdf ?= !,#!,&#,%!*÷– 5'6\ofOPsf] 5 . pNn]lvt ;a} afF8kmfF8 kZrft\ cfly{s jif{ @)&$÷&% ;Dd
;l~rt ePsf] ljt/0fof]Uo /sdaf6 xfn sfod r'Qmf k'FhLsf] !=))@## k|ltzt cyf{t\ ?= !),#),($,*&%=*) -?= bz s/f]8 tL; nfv rf}/fgAa]
xhf/ cf7 ;o krxQ/ / c;L k};f dfq_ af]g; z]o/ / ^=*% k|ltzt cyf{t\ ?= &),$%,%*,%&)=%( -?= ;Q/L s/f]8 k}tfnL; nfv cG7fpGg xhf/
kfF; ;o ;Q/L / pgfG;f7L k};f dfq_ gub nfef+z u/L s"n ?= *),&^,%#,$$^=#( -?= c;L s/f]8 5oxQ/ nfv lqkGg xhf/ rf/ ;o 5ofln;
/ pgfGrfln; k};f dfq_ nfef+z k|:tfj ul/Psf] 5 eg] afFsL /sd ?= $),^^,^$)=!) ;l~rt d'gfkmfdf /flvPsf] 5 .
rfn" jif{sf] pknlAw tyf efjL sfo{qmd

rfn" cfly{s jif{ @)&%÷&^ sf] klxnf] q}dfl;s cjlw;Dd a}+ssf] s"n lgIf]k ?= # ca{ !% s/f]8n] j[l4 eO{ ?= ^^ ca{ !@ s/f]8 k'u]sf] 5 eg]
v"b shf{ ?= % ca{ !# s/f]8n] j[l4 eO{ ?= ^@ ca{ @% s/f]8 k'u]sf] 5 . o;} cjlwdf a}+sn] ?= $) s/f]8 $^ nfv v"b d'gfkmf cfh{g u/]sf]
5 . xfn a}+ssf !)@ j6f zfvf sfof{nox?, !* j6f PS;6]G;g sfp06/x?, *! j6f Pl6Pd d]l;gx? tyf !!( j6f zfvf/lxt a}+lsË s]Gb|x?
/x]sf 5g\ .
a}+sn] cfk\mgf] Joj;fosf] cfsf/ / bfo/fnfO{ j[l4 ub}{ n}hfg], ;]jf tyf ;'ljwfsf] u'0f:t/nfO{ clej[l4 ub}{ u|fxsju{x?sf] cfjZostf Pj+
rfxgfnfO{ Wofgdf /flv ljleGg cfsif{s of]hgfx?sf] dfWodaf6 Jofj;flos ljljlws/0f ub}{ n}hfg], ;DefJotfsf] cfwf/df zfvf ;+Vof,
Pl6Pd ;+Vof Pj+ /]ld6\ofG; ;~hfn lj:tf/ ub}{ n}hfg], a}+lsª If]qsf] kx'FrnfO{ u|fdL0f If]q÷ljkGg ju{df k'¥ofpg zfvf÷zfvf/lxt a}+lsË
;]jfnfO{ lg/Gt/tf lbO{ yk k|ljlwd"ns Pj+ gljgtd ;]jfx? lj:tf/ ub}{ n3'ljQ shf{ tk{msf] k|fyldstf sfod} /fVg], ;fgf tyf demf}nf
pBf]u÷Joj;fodf nufgL clej[l4 ug]{, s[lif, pTkfbgzLn, ko{6g Pj+ phf{ If]qdf nufgL clej[l4 ub}{ n}hfg], hf]lvd Joj:yfkg k|0ffnLnfO{ yk
dha't agfpb} n}hfg] nufotsf of]hgf tyf efjL sfo{qmdx? a}+sn]] th{'df u/]sf] 5 . xfnsf lbgx?df a}+lsË If]qdf nufgLsf] dfu clws
/x]sf] t/ ;f]sf] k"lt{ ug{ kof{Kt dfqfdf nufgLof]Uo /sd gePsf] sf/0f Aofhb/df tLa| k|lt:kwf{sf ;fy} Aofhb/ hf]lvd ;d]t a9\b} uPsf]
5 . t;y{ hf]lvd Joj:yfkgn] d'Vo k|fyldstf kfpg' kg]{ ljifonfO{ Wofg lbFb} Joj;fo tyf d'gfkmfdf gsf/fTds k|efj kg{ glbg a}+sn]
hf]lvd;+u ;DalGwt cfGtl/s tyf jfXo ultljlwx?sf] ;'Id 9+uaf6 lgu/fgL tyf cWoog Pj+ ljZn]if0f ul//x]sf] 5 eg] cfGtl/s sfo{
ljefhgnfO{ ;d]t yk ;'b[9 agfPsf] 5 .
a}+sn] zfvf/lxt a}+lsË k|ljlwsf] dfWodaf6 a}+lsË kx'Fr gePsf If]qx?df ljQLo ;]jf pknAw u/fpFb} cfPsf] kl/k]|Ifdf of] ;]jfnfO{ ce}m
lj:tfl/t, yk k|efjsf/L Pj+ gljgtd agfpb} nUg] of]hgf agfPsf] 5 . o;} qmddf o; cfly{s jif{ leq yk &@ j6f zfvf/lxt s]Gb|x? :yfkgf
ug]{ k|s[ofdf a}+s /x]sf] 5 .

n3'ljQ shf{nfO{ yk lj:tf/ u/L ljQLo ;]jfaf6 al~rt ljkGg ju{sf] hLjg:t/ psf:g] sfo{nfO{ lg/Gt/tf lbOg] 5 . a}+sn] s[lif, phf{, ko{6g
tyf k|fyldstf k|fKt If]q tk{msf] nufgLnfO{ qmlds ?kn] j[l4 ub}{ nu]sf] 5 . oL If]qx?df g]kfn /fi6« a}+sn] tf]s]sf] Go"gtd eGbf a}+ssf]
clws nufgL /x]sf] 5 eg] yk nufgL j[l4 ub}{ nUg] of]hgf /x]sf] 5 . ljz]iftM ljkGg Pj+ n3'ljQ If]qdf ;]jf lj:tf/ ug{sf] nflu x/]s zfvf
sfof{nodf cnUu} hgzlQm kl/rfng ul/Psf] 5 . /fli6«o cy{tGqsf] d]?b08sf] ?kdf /x]sf] ;fgf tyf demf}nf pBf]u÷Joj;fo Pj+ s[lif tyf
ko{6g tkm{ nufgLnfO{ a9fjf lbg] a}+ssf] k|of;nfO{ lg/Gt/tf lbO{g] 5 . ;fgf pBf]u÷Joj;fo tyf 7"nf skf{]/]6sf] aLrdf /x]sf dWo cfsf/sf
pBf]u÷Joj;fodf ;d]t lg/Gt/ ?kn] Wofg s]lGb|t ul/Fb} nluPsf] 5 . Jofj;flos ljljlws/0f / bL3{sflng :yfoLTjdf ljZjf; /fVg] o;
a}+sn] ;|f]t kl/rfngdf art lgIf]knfO{ k|fyldstfdf /fv]sf] 5 . o;} ;Gbe{df a}+sn] artstf{ u|fxsx?sf] ;+Vof tyf lgIf]k clej[l4 ug{
Jofj;flos lj1fkgsf cnfjf cGo ljleGg sfo{qmdx? ;~rfng ub}{ cfPsf] 5 eg] cfufdL lbgx?df yk k|efjsf/L pkfox?sf] lg/Gt/
vf]h u/L cjnDagsf plrt sfo{x? cl3 ;fl/g] 5 .
s'g} ju{ jf If]qdf clws]lGb|t geP/ ;dli6ut ?kdf u|fxs ;+Vofdf j[l4 ub}{ n}hfg] tyf u|fxs ;'xfpFbf] ;]jf tyf ;'ljwfx? cl3 ;fg]{ a}+ssf]
/0fgLlts ;f]rnfO{ lg/Gt/tf lbFb} rfn" jif{df cfkm\gf sfo{x?nfO{ yk k|efjsf/L agfpb} nluPsf] 5 . Jofj;flos hf]lvd tyf r'gf}ltx?sf]
pko'Qm ljZn]if0f u/L, ;Defljt gLltut kl/jt{gx? ;fdgf ug]{ ;Ifdtf af]s]/ z]o/wgLsf] h]yfdf clws eGbf clws of]ubfg k'¥ofpg]
p2]Zon] rfn" jif{df Joj;fo ;~rfngsf] sfo{nfO{ cl3 a9fOPsf] 5 . Joj;fosf] cfsf/ a9fpb} v"b Aofh cfodf j[l4 ug]{ sfo{df a}+s
s]lGb|t /xFb} cfPsf] 5 . a}+ssf] s"n cfDbfgLdf u}/–Aofh cfDbfgLsf] c+z qmdzM j[l4 ub}{ nUg] of]hgf a}+sn] agfPsf] 5 . o;sf nflu
u}/–sf]ifdf cfwfl/t sf/f]af/x? h:t} k|tLtkq / a}+s hdfgt, ljk|]if0f, sf8{, a}+sf:of]/]G;, df]afO{n a}+lsË, ljb]zL ljlgdo nufot z'Ns tyf
sldzg cfo x'g] cGo ljleGg a}+lsË ;]jf tyf ;'ljwfx?df ljz]if Wofg s]lGb|t ub}{ sd{rf/L cled"lvs/0f, k|jw{g nufotsf ultljlwx?
;~rfng ug]{ sfo{nfO{ qmda4 ?kdf cl3 a9fpFb} nluPsf] 5 . ;~rfng Pj+ k|zf;lgs vr{df yk ldtJolotf ckgfpg] sfo{df a}+s ;hu /x]sf]
5 . o;sf nflu k|ljlwsf] ;d'lrt pkof]u ug]{ sfo{nfO{ lg/Gt/tf lbOPsf] 5 . ;"rgf tyf k|ljlwsf] clwstd k|of]u u/L cfw'lgs, e/kbf]{ tyf l56f]
5l/tf] tj/n] clws eGbf clws lskmfotL a}+lsË ;]jf tyf ;'ljwfx? Nofpg] tkm{ a}+s lqmofzLn /xL cfPsf]df To; tkm{sf] lg/Gt/tf sfod}
/flvg] 5 . sd{rf/Lx?sf] bIftf clej[l4 ug{sf] lgldQ tflndsf] Joj:yf ug]{, cfGtl/s lgoGq0f k|0ffnLnfO{ yk k|efjsf/L agfpg],
cGt/f{li6«o s/:kf]G8]G; tyf ljk]|if0f ;xsfo{df j[l4 ub}{ n}hfg] sfo{ a}+ssf] k|fylds s[ofsnfkx? dWo]df /x]sf 5g\ . xfn a}+ssf] cfkm\g}
ljk|]if0f k|ljlw æd]uf/]ld6Æ sf] b]ze/ nueu @,$)) k|ltlglwx? /x]sf 5g\ eg] cGo cfGtl/s tyf cGt/f{li6«o ljk]|if0f ;]jf ;xsfo{sf] ;+Vof
#% k'u]sf] 5 / of] ;+Vof j[l4 ug{ a}+s k|of;/t /x]sf] 5 .
a}+sn] c;'nL sfo{nfO{ k|fyldstfdf /fv];+u} o;nfO{ yk k|efjsf/L agfpb}+ nu]sf] 5 . a}+sn] cfk\mgf] Jofj;flos bfo/f j[l4 ug{ cGo
;xsfo{sf] ;d]t vf]hL ul//x]sf]df dr]{G6 a}+lsË Joj;fosf] nflu sDkgL /lhi6«f/sf] sfof{noaf6 ldlt @)&$÷)^÷@& df æd]uf Soflk6n
lnld6]8Æ sf] gfddf ;Dk"0f{ btf{ k|lqmof k"/f u/]sf] / g]kfn l3tf]kq af]8{af6 sf/f]af/ ;~rfngsf] :jLs[ltsf] ;}4flGts ;xdlt k|fKt
u/L sf7df8f}+sf] lqk'/]Zj/df cfkm\gf] sfof{no :yfkgf ug]{ sfo{ xfn eO/x]sf] 5 . To;}u/L ;dLIff jif{ b]lv a}+sn] aLdf If]qdf cu|0fL
:yfg cf]u6\g ;kmn g]kfn nfOkm OG;'/]G; sDkgL nufot cGo @( j6f aLdf sDkgL;Fu ;Demf}tf u/L æd]uf a}+sf;'/]G;Æ ;]jf k|bfg
ub}{ cfPsf] 5 eg] clws eGbf clws aLdf sDkgLx?;+u ;Demf}tf u/L Joj;fosf] bfo/f km/flsnf] kfg]{ sfo{ lg/Gt/ ?kdf hf/L /xg]
5 . Joj;fo;+u ;DalGwt ljleGg cg';Gwfg Pj+ vf]hd"ns sfo{x?sf] dfWodaf6 a}+snfO{ ;'/lIft Pj+ gfkmfd"ns 9+uaf6 Joj;fo clej[l4
ug]{ sfo{df a}+sn] :yfkgf u/]sf] cg';Gwfg Pj+ ljsf; O{sfO{Æ n] k|efjsf/L Pj+ dxTjk"0f{ of]Ubfg k'¥ofpb} cfPsf] 5 . o;sf cnfjf a}+sn] gofF
of]hgfx?sf] ljsf; Pj+ sfof{Gjog ug{ New Product Development Unit gfds Ps 5'6\6} O{sfO{sf] :yfkgf u/]sf] 5 h;n] cfjZos sfo{x?
ub{} Joj:yfkgnfO{ d2t k'¥ofpb} cfPsf] 5 .
a}+ssf] k'FhL, k'FhL ;+/rgfdf k|:tfljt x]/k]m/

ldlt @)&% a}zfv #) ut] d]uf a}+s g]kfn lnld6]8 / ;flas 6'l/h\d 8]enkd]06 a}+s lnld6]8 Ps cfk;df ufleO{ ;+o'Qm sf/f]af/ k|f/De u/]
kZrft\ a}+ssf] ;ftf+} jflif{s ;fwf/0f ;efn] kfl/t u/]sf] cfly{s jif{ @)&#÷&$ sf] af]g; z]o/ ljt/0f kl5 a}+ssf] r'Qmf k'FhL ?= !),@*,%%,@^,%&*
sfod ePsf] 5 . ;fy} ;dLIff jif{df a}+sn] hf/L u/]sf] ^% k|ltzt xsk|b z]o/ dWo] cfj]bg gk/]sf] z]o/ ;+Vof !*,$),&#(=^# lsQf lnnfd
laqmL ug{ afFsL /x]sf] 5 .
a}+ssf] sf/f]af/nfO{ c;/ kfg]{ d'Vo sf/0fx?

/fli6«o tyf cGt/f{li6«o If]qsf] 36gfqmd / gLltut kl/j{tgx?n] a}+ssf] sf/f]af/nfO{ k|ToIf tyf ck|ToIf ?kdf c;/ kfb{5g\ . h; dWo]
;/sf/L tyf cGo lgofds lgsfox?sf] gLlt, lgod tyf lgb]{zgx?, k|lt:kwf{, b]zsf] /fhgLlts cj:yf, cGt/f{li6«o ahf/;+usf] b]zsf]
s'6gLlts ;DaGw tyf sf/f]af/, cy{tGqsf cGo If]qdf kg]{ c;/ / ;du| cy{tGqsf kl/;"rsx? 5g\ . ;dLIff jif{sf] nflu ;dli6ut
cfly{s cj:yfsf] l;+xfjnf]sg tyf ljut jif{sf] sf/f]af/sf] l;+xfjnf]sg zLif{s cGtu{t a}+ssf] sf/f]af/nfO{ c;/ kf/]sf] sf/0fx?sf
;DaGwdf pNn]v ul/Psf] 5 .

zfvf lj:tf/ tyf Pl6Pd

a}+ssf] :jfldTjdf /x]sf] ?kGb]xL lhNnfsf] a'6jn pkdxfgu/kflnsf l:yt hUufdf cfk\mg} ejg lgdf{0f ug]{ sfo{nfO{ cl3 a9fOPsf] 5 .
@)&% d+l;/ !@ ut] pQm ejg lgdf{0fsf] lznfGof; sfo{ ;DkGg eO{ lgdf{0f sfo{ k|f/De ul/Psf] 5 . a}+snfO{ yk dha't Pj+ k|lt:kwL{ agfpg,
Joj;fosf] bfo/f / cfsf/df j[l4 ug{ / a}+ssf] ahf/ lx:;f ;'b[9 ug{ cfly{s jif{ @)&$÷&% df a}+sn] zfvf lj:tf/sf] sfo{sf ;fy;fy}
dh{/sf] k|s[ofnfO{ ;d]t cuf8L a9fPsf] lyof] . a}+ssf] /0fg}lts of]hgf Pj+ g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd k|fb]lzs ;+/rgfdf hfg] clGtd
tof/Ldf a}+s /x]sf] 5 .
g]kfn ;/sf/sf] of]hgf cg'?k k|To]s :yfgLo txdf Pp6f jfl0fHo a}+ssf] pkl:ylt x'g'kg]{ egL g]kfn /fi6« a}+sn] hf/L u/]sf] kl/kq adf]lhd
a}+sn] !& :yfgLo txdf zfvfx? vf]nL k"0f{?kdf ;~rfngdf NofO{;s]sf] 5 . o;} u/L rfn" jif{df ?kGb]xL lhNnfsf] d}gfau/ PS;6]G;g
sfpG6/nfO{ ;f]xL lhNnfsf] ;}gfd}gf gu/kflnsfdf zfvfsf] ?kdf :yfgfGt/0f ul/Psf] 5 . xfn yk !) :yfgx?df gofF zfvf lj:tf/ ug{
;DefJotfsf] cWoog sfo{ clGtd r/0fdf /x]sf] 5 . a}+sn] Joj;fosf] ;DefjgfnfO{ cWoog u/L yk !! j6f PS;6]G;g sfpG6/x?
;~rfngdf NofPsf] 5 h; kZrft\ a}+ssf] PS;6]G;g sfpG6/sf] ;+Vof !* k'u]sf] 5 .
a}+ssf] Pl6Pd ;+Vof *! k'u]sf] 5 h; dWo] * j6f zfvf /x]sf] :yfg eGbf cGo :yfgdf /x]sf 5g\ . a}+sn] cfjZostf cg';f/ u|fxsx?nfO{
yk ;'ljwf k'¥ofpg] x]t'n] Pl6Pd h8fg ug{ cGo ;DefJo :yfgx?sf] cWoog sfo{ ;d]t cl3 a9fPsf] 5 . a}+sn] le;fsf] cflwsfl/s ;b:otf
k|fKt u/L cfk\mgf u|fxsx?nfO{ ljZj:t/Lo ;'ljwf k|bfg ug]{ x]t'n] le;fsf ljleGg k|sf/sf Chip-based sf8{ ;'ljwf pknAw u/fFpb} cfPsf]
5 . h; cGtu{t Chip-based 8]lj6 tyf qm]l86 sf8{ /x]sf 5g\ . ;fy} ljb]z e|d0fsf nflu a}+sn] lk|k]8 6«fen sf8{ tyf u|fxssf] cfjZostf
cg';f/ cGt/f{li6«o qm]l86 sf8{sf] ;d]t Joj:yf u/]sf] 5 . a}+ssf] sf8{sf] ;~hfn lj:tf/ ug]{ of]hgf cg'?k a}+sn] Union Pay International
tyf Mastercard sf] cflwsfl/s ;b:otf k|fKt ug{sf] lgldQ cfjZos sfo{ cufl8 a9fPsf] 5 .
le;fsf u|fxsx?n] sf8{ dfkm{t Pl6Pdaf6 gub e'QmfgLsf] ;]jfsf ;fy;fy} Jofkfl/s s]Gb| / cflwsfl/s eCommerce ;~rfng ug]{
;~rf/–;~hfnaf6 ljleGg lsl;dsf ;]jf tyf ;'ljwfx? vl/b ug{ ;Sb5g\ . a}+sn] xfn} 3D Secured Service cGtu{t u|fxsn] cfkm\gf] sf8{
dfkm{t online sf/f]af/ ug{ ;Sg] ;'ljwfsf] z'?jft u/]sf] 5 . o; ;'ljwf cGtu{t sf8{af6 x'g] x/]s sf/f]af/x?df k|fljlws tyf cfly{s ?kdf
cem ;'/lIft x'g]5 . 3D secured service cGtu{t u|fxsn] sf/f]af/ ubf{ df]afOn tyf Od]ndf k|fKt x'g] OTP (One Time Password) sf] k|of]u
u/L sf/f]af/sf] Approval ug]{ Joj:yf x'g]5 h;n] sf/f]af/nfO{ cem} ;'lglZrt tyf ;'/lIft ub{5 . cfk\mgf u|fxsx?nfO{ :t/Lo ;]jf ;'ljwf
k|bfg ug]{ p2]Zon] g]kfn OGe]i6d]06 a}+s;+u /x]sf] NPN Network ;+u a}+s cfj4 ePsf] 5 h;n] ubf{ d]uf a}+ssf u|fxsx?n] cfk\mgf] Pl6Pd
sf8{ dfkm{t NPN sf] ;~hfndf /x]sf :jb]zL Pl6Pd tyf laqmL s]Gb|x?df ;lhn} sf/f]af/ ug{ ;Sb5g\ .
cGt/f{li6«o sf8{ e'QmfgL dfkb08 / g]kfn /fi6« a}+ssf] e'QmfgL ;]jf ljefusf] lgb]{zg adf]lhd a}+sn] cfkm\gf u|fxsx?nfO{ EMV Chip-based
sf8{ hf/L u/]sf] 5 eg] ;f]xL cg'?k a}+sn] cfkm\gf Pl6Pd d]l;gx?nfO{ klg EMV Compatible agfO{ ;s]sf] 5 . gublaxLg sf/f]af/nfO{ a9fjf
lbg a}+sn] EMV Compatible POS Machine ljleGg laqmL tyf ;]jf s]Gb|x?df :yfkgf ub}{ cfPsf] 5 h;n] ubf{ u|fxsx?n] ;f]em} cfkm\gf] sf8{
dfkm{t ;]jf ;'ljwf vl/b ug{ ;Sb5g\ . ;fy} qm]l86 sf8{ cGtu{t Insta Buy ;'ljwf lnO{ u|fxsx?n] vl/b u/]sf ;]jf tyf dfn;fdfgx? EMI
dfkm{t e'QmfgL ug{ ;Sb5g\ . o;} ;'ljwf cg'?k xfn} a}+sn] aLdf sDkgLx?;+u ;Demf}tf u/L aLdf u|fxsx?nfO{ aLdf lk|ldod EMI df e'QmfgL
ug{ Insta Buy ;'ljwfsf] klg z'?jft u/]sf] 5 .
a}+sn] sf8{ ;'ljwfsf cltl/Qm df]afOn tyf OG6/g]6 a}+lsË ;'ljwf klg lbFb} cfO/x]sf] 5 h;af6 u|fxsx?n] cfk\mgf] df]afOn tyf OG6/g]6 a}+lsË
dfkm{t cfk\mgf] vftfsf] ljj/0f x]g]{, vftfaf6 /sd 6«fG;km/ -leqL tyf afx\o vftf_ ug]{, qm]l86 sf8{sf] jSof}tf /sd e'QmgL ug]{, cfk\mgf] vftfdf
ePsf] sf/f]af/sf] hfgsf/L lng], a}+s ;DaGwL ljleGg ;]jf ;'ljwfsf] hfgsf/L lng] / ljleGg lsl;dsf ;]jf ;'ljwfx?sf] e'QmfgL ;lhn}
ug{ ;Sb5g . df]afOn a}+lsË ;'ljwfaf6 u|fxsn] cfk\mgf] e'QmfgL tflnsf agfO ;f]xL cg';f/ lgoldt ?kdf ;]jf e'QmfgL tyf Aofh e'QmfgL ug{
;Sb5g . lgs6 eljiodf a}+sn] df]afOn a}+lsË ;'ljwfnfO{ QR Code Authentication tyf Finger Print Authentication h:tf k|ljlwsf] k|of]u
u/L cem ljsl;t ?kdf Nofpg] tof/L u/L /x]sf] 5 .
;"rgf k|ljlw tyf zfvf/lxt a}+lsË ;]jf

a}+sn] ax'/fli6«o ;km\6j]o/ sDkgL cf]/]snn] pTkfbg u/]sf] cTofw'lgs a}+lsË ;km6\j]o/ "Flexcube" k|of]udf NofPsf] 5 . ;"rgf k|ljlwsf]
dfWodaf6 e/kbf{], ;'/lIft tyf k|efjsf/L ;]jf ;'ljwfx? pknAw u/fpgsf] lgldQ a+}sn] ;~rfng cjlw b]lvg} u|fxsju{ dfem O{G6/g]6
a+}lsË, PlalaP; ;]jf, Pl6Pd ;'ljwf k|of]udf NofPsf] 5 eg] u|fdL0f ;d'bfo;Ddsf] kx'FrnfO{ ;/n agfpgsf] lgldQ cTofw'lgs zfvf/lxt
a}+lsË ;]jf (Branchless Banking), cTofw'lgs Pj+ gljgtd\ æ6\ofa a}+lsËÆ tyf df]afOn a+}lsË ;'ljwf klg ;~rfngdf NofPsf] 5 . a}+ssf]
xfn;Dd b]zsf ljleGg b'u{d tyf a}+lsË kxF'r Go"g /x]sf !!( :yfgx?df zfvf/lxt a}+lsË s]Gb|x? :yfkgf eO{;s]sf 5g\ . rfn" jif{df of]
;]jfnfO{ yk lj:tfl/t ug{ &@ :yfgdf gofF zfvf/lxt a}+lsË s]Gb|x? lj:tf/ ug]{ sfo{ cl3 a9fO{Psf] 5 . ;Defljt k|fs[lts k|sf]k tyf cGo
hf]lvdaf6 ;'/lIft /xg a}+sn] cGoq :yfgdf Disaster Recovery Site h8fg u/]sf] 5 . k|ljlwsf] k|of]uaf6 k|efjsf/L, ldtJooL tyf Jojl:yt
9+un] a+}ssf] cfGtl/s ;"rgf k|0ffnL tyf cGo Joj:yfkg sfo{x? ;~rfng eO/x]sf 5g\ . a}+sn] ljB'tLo Document Management System
(DMS) k|0ffnL nfu" u/]sf] 5 . a}+sn] ASBA/C-ASBA k|0ffnL cGtu{t art vftf ePsf cfkm\gf u|fxsx?sf] ;xhtf Pj+ ;'ljwfsf nflu
IPO/ FPO/ Right z]o/sf] lgldQ lgj]bg lng] Joj:yf u/]sf] 5 . ;fy} u|fxsx?sf] ;'ljwfnfO{ Wofgdf /flv a}+sn] Online Account Opening,

Mega Online Trade Finance Service sf ;fy} ConnectIPS e-Payment System ;]jf k|0ffnLsf] Joj:yf ;d]t u/]sf] 5 . To;} u/L a}+sn]
u|fxs klxrfg tyf ;DklQ z'4Ls/0f sfo{nfO{ k|efjsf/L 9+un] lgjf/0f÷lgoGq0f ug{ ;"rgf Pj+ k|ljwo'Qm iCare System nfu' u/]sf] 5 . a}+ssf]
sf/f]af/ tyf ;"rgf k|ljlwnfO{ lg/Gt/ ?kdf ;'/lIft /fVg ljleGg gofF k|ljlwx?df a}+sn] nufgL ub}{ cfPsf] 5 eg] o;sf] ;+j]bgzLntfnfO{
;'Id ?kn] cWoog tyf ljZn]if0f ub}{ ljleGg gljgtd k|ljlwo'Qm s[ofsnfkx? ;~rfng ub}{ cfPsf] 5 .
cfGtl/s lgoGq0f k|0ffnL

lj:t[t dfkb08 ;lxtsf gLlt, lgodfjnL tyf sfo{ljlwx?sf ;fy} k|efjsf/L 9+un] :yflkt ;+/rgfTds 9fFrf tyf ;f] adf]lhdsf]
sfo{If]q Pj+ clwsf/ ljefhgn] a}+ssf] cfGtl/s lgoGq0f k|0ffnL r':t tyf k|efjsf/L agfpg'sf ;fy} a}+s ;~rfngdf lglxt hf]lvdx?nfO{
;d]t Go"lgs/0f u/]sf] 5 . o;sf ;fy} a}+sdf kof{Kt cfGtl/s lgoGq0f sfod /fVg ;~rfns ;ldlt, n]vfk/LIf0f ;ldlt, hf]lvd
Joj:yfkg ;ldlt / Joj:yfkgn] cfGtl/s lgoGq0f k|0ffnLsf] k|efjsfl/tf k'g/fjnf]sg ug]{ u/]sf 5g\ . a}+ssf] Joj:yfkgaf6 :jtGq
a}+ssf] cfGtl/s tyf afXo n]vfk/LIfsn] klg cfkm\gf k/LIf0f sfo{x?af6 a}+ssf] lgoGq0f k|0ffnL dfkg u/]/ a}+snfO{ pko'Qm /fo tyf
;'emfjx? pknAw u/fpFb} cfPsf 5g\ . cGo ljleGg s[ofzLn pk;ldltx?n] ;d]t cfGtl/s lgoGq0f k|0ffnLnfO{ yk ;'b[9 agfpg cfkm\gf
ultljlwx?sf] dfWodaf6 ;xof]u k'¥ofpFb} cfPsf 5g\ .
;+:yfut ;'zf;g
a}+ssf] bL3{sfnLg ;kmntfsf] lgldQ k|efjzfnL ;+:yfut ;'zf;g ckl/xfo{ /x]sf]n] ;~rfns ;ldlt tyf Joj:yfkgn] ;+:yfut ;'zf;g
;DaGwL g]kfn /fi6« a}+s nufot cGo lgofds lgsfox?åf/f hf/L gLlt Pj+ lgb]{zgsf] kfngf ub}{ cfPsf] 5 / ;b}j kfngf ug]{ k|ltj4tf
;d]t JoQm ub{5 . æxfd|f]nfO{ x}g /fd|f]nfO{ k|fyldstfÆ eGg] gf/fnfO{ cfTd;fy ub}{ a}+ssf ultljlwx?nfO{ cl3 a9fpFb} nluPsf] 5 .
;DklQ z'l4s/0f (Money Laundering) lgjf/0f

u}/ sfg"gL tyf cjfl~5t 9+uaf6 cfh{g u/]sf] ;DklQsf] z'l4s/0f ug]{ ck/flws lqmofsnfknfO{ lgjf/0f ug{ g]kfn /fi6« a}+saf6 hf/L lgb]{zg
adf]lhd u|fxs klxrfg tyf ;DklQ z'l4s/0f lgjf/0f ;DaGwL gLlt ;~rfns ;ldltaf6 :jLs[t u/fO{ nfu" ul/Psf] 5 . k|ljlwsf] dfWodaf6
o; sfo{nfO{ yk k|efjsf/L agfpg a}+s s[ofzLn /xFb} cfPsf] 5 eg] o;sf nflu iCare System klg nfu' u/]sf] 5 . ;fy} a}+sn] g]kfn /fi6«
a}+ssf] lgb]{zgsf] Joj:yf adf]lhd u}/ sfo{sf/L ;~rfnssf] ;+of]hsTjdf ;DklQ z'4Ls/0f lgjf/0f ;DaGwL ;ldlt u7g u/L cfjZos
sfo{ cl3 a9fPsf] 5 .
;+:yfut ;fdflhs pQ/bfloTj

Jofj;flos d'gfkmf cfh{g ug]{ dfq geO{ ;dfhsf] cleGg c+usf] x}l;otn] ;dfhk|ltsf] pQ/bfloTj cjZo /x]sf] x'G5 eGg] dfGotfnfO{
cfTd;ft u/]/ ;d'bfodf cGt/3'lnt x'g] p2]Zon] ;dfhk|ltsf] pQ/bfloTj jxg ug]{ qmddf a}+sn] ljleGg ;fdflhs sfo{df ;xof]u
k'¥ofpb} cfPsf] 5 . o:tf ;fdflhs sfo{x?n] a}+s k|ltsf] b[li6sf]0fdf ;sf/fTds k|efj k/]sf] Joxf]/f z]o/wgL dxfg'efjx?nfO{ cjut
u/fpg rfxG5' . ;fy} lgodgsf/L lgsfon] klg a}+s tyf ljQLo ;+:yfx?nfO{ ;+:yfut pQ/bfloTj ;DaGwL sfo{df yk lqmofzLn x'g cfk\mgf]
d'gfkmfsf] sDtLdf ! k|ltzt /sd ;fdflhs pQ/bfloTjsf] nflu Joj:yf ug'{ kg]{ gLlt canDag u/]sf] x'Fbf a}+sn] ;dLIff jif{sf] nflu ;f]xL
adf]lhd of]hgf th'{df u/L qmdzM sfof{Gjog u/]sf] 5 . o; Joj:yfnfO{ g]kfn /fi6« a}+ssf] PsLs[t lgb]{zg, @)&% df klg ;dfj]z ul/Psf]
x'Fbf a}+sn] rfn" cfly{s jif{df sfo{ljlw agfO{ tf]lsPsf If]qx?df of]ubfg ug{ of]hgfj4 ?kdf sfo{qmdx? cl3 a9fPsf] 5 .
dfgj ;+;fwg
d]uf a}+sdf sd{rf/Lx?nfO{ ;fwgsf] ?kdf dfq pkof]u gu/L ;DklQsf] ?kdf kl/eflift ug]{ / tbcg's"n Jojxf/ ug]{ b[li6sf]0f lnOPsf]
5 . a}+ssf] k|ult tyf ;kmntf ef}lts k"jf{wf/ jf cGo sf/0fn] geO{ :jo+ a}+sdf sfo{/t hgzlQmn] lbnfpg] tYo k|lt xfdL ljZj:t 5f}+ . t;y{
a}+s;+u pknAw hgzlQmsf] plrt pkof]lutfnfO{ ljz]if Wofg lbg] ul/Psf] 5 h;sf lgldQ sd{rf/Ld}qL jftfj/0f ;[hgf ug{ a}+s k|oTgzLn
/xFb} cfPsf] 5 . æbIf hgzlQmÆ a}+sd} sfod /fvL /xg jf cfslif{t ug{ tyf sd{rf/L :jo+sf] j[lQ ljsf;sf] nflu k|f]T;fxg ug]{ hgzlQm /0fgLlt
tyf cEof;x?sf] /rgf ul/Psf] 5 . sd{rf/Lx?sf] Ifdtf clej[l4sf nflu cfjZos tflnd tyf j[lQljsf;sf] pkfox? ;d]t klxrfg u/L
;f]xL adf]lhd lhDd]jf/L x:tfGt/0f, tflnd, uf]i7L nufotsf cGo dfgj ;+zfwg ;DaGwL sfo{qmdx? ug]{ ul/Psf] 5 . a}+sn] 1fg]Zj/ l:yt
zfvf sfo{nodf Mega Learning Centre sf] :yfkgf u/L tflnd tyf j[lQljsf;sf sfo{qmdx? ;~rfng ub}{ cfO/xsf] 5 . a}+ssf dfGotf
/ d"Nox? ;d:t sd{rf/Lx?n] cg';/0f ug]{ jftfj/0f ;[hgf u/L a}+sdf æd]uf ;+:s[ltÆ nfO{ k|uf9 kfg{] p2]Zon] ljleGg pknlAwd"ns
sfo{qmdx? ;~rfng ul/Fb} cfOPsf] 5 . sd{rf/Lx?n] cfkm\gf] lhDd]jf/L pT;fxhgs ?kdf ;Dkfbg ug{ pko'Qm clek|]/0ff k|bfg ug]{ tkm{
a}+s s]lGb|t /xFb} cfPsf] 5 . ;fy} d"Noj[l4, ahf/b/ h:tf ;"rsx?nfO{ cfwf/ dfg]/ ;do ;fk]If x'g] u/L ;]jf ;'ljwfdf j[l4 ug]{ sfo{ a}+sn]
ub}{ cfPsf] 5 . sd{rf/Lsf] ;+nUgtfnfO{ k|j4{g ug{ ;d:t sd{rf/Lx? ;xefuL x'g] u/L lgoldt ?kdf ljleGg Jofj;flos lzIffd"ns Pj+
dgf]/~hgfTds s[ofsnfkx?sf] cfof]hgf ul/Fb} cfOPsf] 5 . sd{rf/Lx?nfO{ cfkm\gf JolQmut / Jofj;flos ;d:ofx? hgzlQm ljefu
;dIf lgw{Ss k|:t't ug]{ jftfj/0f agfOPsf] 5 h;n] sd{rf/Ldf ;sf/fTds :jefj clej[l4 ug{ k|f]T;fxg ug]{df xfdL ljZj:t 5f}+ . k|efjsf/L
Pj+ ldtJooL ;~rfng / Joj:yfkg k|0ffnLsf] clej[l4sf nflu a}+sn] ;km\6j]o/sf] dfWodaf6 x/]s ljefux?sf b}lgs lqmofsnfknfO{
lg/LIf0f ug]{ u/]sf] 5 eg] cfjZostf adf]lhd x]/km]/ jf k'g/fjnf]sg ;d]t ug]{ u/]sf] 5 . a}+ssf] cfGtl/s ;"rgf ;~hfn ;a} sd{rf/Lx?sf]
kx'Fr leq ePsf] sf/0f ;~rf/ tyf ;"rgfsf] of] ;j{;'netfn] a}+sdf sfd ug]{ tyf Ifdtf clej[l4 ug]{ jftfj/0fnfO{ k|f]T;flxt u/]sf] 5 .

n]vfk/LIf0f
a}+ssf] ;ftf}+ jflif{s ;fwf/0f ;efn] cfly{s jif{ @)&$÷&% sf] nflu n]vfk/LIf0f ug{ l6=cf/= pkfWof P08 sDkgL, rf6{8{ PsfpG6]06\;nfO{
n]vfk/LIfs lgo'Qm u/] adf]lhd pQm sDkgLaf6 n]vfk/LIf0fsf] sfo{ ;DkGg eof] . sDkgL P]g, @)^# -klxnf] ;+zf]wg @)&$_ tyf a}+s tyf
ljQLo ;+:yf ;DaGwL P]g, @)&# df ePsf] Joj:yf adf]lhd pQm kmd{sf] nuftf/ tLg cfly{s jif{sf] n]vfk/LIf0f sfo{ ;DkGg ePsf]]n] cfly{s
jif{ @)&%÷&^ sf] lgldQ afXo n]vfk/LIfssf ?kdf k'gM lgo'Qm x'g cof]Uo 7x5{ . t;y{ cfly{s jif{ @)&%÷&^ sf] afXo n]vfk/LIfs lgo'Qmsf
nflu a}+ssf] n]vfk/LIf0f ;ldltsf] l;kmfl/;df a}+ssf] cf7f}+ ;fwf/0f ;efdf :jLs[ltsf] nflu k]z ul/Psf] 5 .
;~rfns ;ldlt
;dLIff jif{df cWoIf >L ef]h axfb'/ zfx ;lxt >L uf]kfn vgfn, >L dbg s'df/ cfrfo{, >L r]t gf/fo0f kf08], >L lbk]Gb| cu|jfn, >L zDe'
laqmd yfkf, >L O{Gb| axfb'/ dNn 7s'/L, >L O{Zj/ axfb'/ u'?Ë / >L k'0f{ axfb'/ vqL ;lxt ( ;b:oLo ;~rfns ;ldlt /x]sf]df a}+s tyf
ljQLo ;+:yf ;DaGwL P]g, @)&# nfu" eP kZrft\ pQm P]gdf & ;b:oLo ;~rfns ;ldlt /xg] Joj:yf eP adf]lhd ;~rfns >L zDe' laqmd
yfkf / ;~rfns >L O{Zj/ axfb'/ u'?Ën] ldlt @)&$÷)$÷#@ ut] cf–cfkm\gf] kbaf6 /flhgfdf lbg' eO{ & ;b:oLo ;~rfns ;ldlt /x]sf]df
;~rfns >L r]t gf/fo0f kf08] / >L lbk]Gb| cu|jfnsf] ldlt @)&$÷!)÷!$ ut] b]lv kbfjlw k"/f eO{ kbaf6 cnu /xg' ePsf] . ;fy} d]uf a}+s
g]kfn lnld6]8 / ;flas 6'l/hd\ 8]enkd]06 a}+s lnld6]8 aLr Ps cfk;df ufEg]÷ufleg] ;xdlt kqdf pNn]v eP adf]lhd ldlt @)&%÷)!÷#)
ut]sf] ;+o'Qm sf/f]af/ k|f/De eP kZrft\ ag]sf] d]uf a}+s g]kfn lnld6]8df ;flas 6'l/hd\ 8]enkd]06 a}+s lnld6]8sf] tkm{af6 k|ltlglwTj x'g] u/L
>L d'lQm/fd kf08]nfO{ ;~rfns ;ldltdf lgo'Qm u/L >L O{Gb| axfb'/ dNn 7s'/Ln] ;~rfns kbaf6 /flhgfdf lbO{ % ;b:oLo ;~rfns ;ldlt
sfod /x]sf] ePtf klg o; a}+ssf] ldlt @)&%÷)#÷@( ut] ;DkGg ;ftf}+ jflif{s ;fwf/0f ;efaf6 lgjf{lrt cWoIf >L ef]h axfb'/ zfx ;lxt
>L uf]kfn vgfn, >L dbg s'df/ cfrfo{, >L O{Gb| axfb'/ dNn 7s'/L, >L d'lQm/fd kf08] / >L afns[i0f lzjfsf]6L nufot :jtGq ;~rfns >L
k'0f{ axfb'/ vqL ;lxt & ;b:oLo ;~rfns ;ldlt sfod /x]sf]df :jtGq ;~rfns >L k'0f{ axfb'/ vqLn] ldlt @)&%÷)$÷)( ut] cfkm\gf]
kbaf6 /flhgfdf lbg'eO{ a}+sdf ^ ;b:oLo ;~rfns ;ldlt sfod /x]sf] 5 .
cGTodf a}+ssf ;+:yfks tyf z]o/wgL dxfg'efjx?, ;d:t u|fxsju{x?, g]kfn /fi6« a}+s, g]kfn ;/sf/, g]kfn lwtf]kq af]8{, g]kfn :6s
PS;r]~h lnld6]8, sDkgL /lhi6«f/sf] sfof{no, l;l8P; P08 lSnol/Ë ln= tyf cGo lgodgsf/L lgsfox?, k|d'v sfo{sf/L clws[t
>L cg'kdf v'~h]nL / pxfFsf] g]t[Tjsf] Joj:yfkg ;d"x Pj+ ;Dk"0f{ sd{rf/Lx? tyf a}+ssf] Joj;fosf] j[l4 Pj+ ljsf;df k|ToIf jf ck|ToIf
?kdf ;xof]u k'¥ofpg' x'g] ;Dk"0f{ z'e]R5'sx?sf ;fy} ;~rf/ dfWod k|lt xflb{s cfef/ JoQm ub}{ ;~rfns ;ldltsf] tk{maf6 wGojfb lbg
rfxG5' .
;~rfns ;ldltsf] tk{maf6

ef]haxfb'/ zfx
cWoIf
ldlt M @)&% kf}if #) ut] . -@)&% kf}if * ut] a;]sf] ;~rfns ;ldltsf] a}7sn] kfl/t u/]sf] k|ltj]bg_
:yfg M sf7df8f+} .

-s_ ljut jif{sf] sf/f]af/sf] l;+xfjnf]sg

;~rfns ;ldltsf] k|ltj]bgdf ;+nUg ul/Psf] .
-v_ /fli6«o tyf cGt/f{li6«o kl/l:yltaf6 sDkgLsf] sf/f]af/nfO{ s'g} c;/ k/]sf] eP ;f] sf] c;/
/fli6«o tyf cGt/f{li6«o If]qsf] 36gfqmd, gLltut kl/j{tgsf] sf/0faf6 b]lvg] k|j[ltx?n] a}+ssf] sf/f]af/nfO{ k|ToIf tyf ck|ToIf ?kdf
c;/ kfb{5g\ . h;dWo] ;/sf/L tyf cGo lgofds lgsfox?sf] gLlt, lgod tyf lgb]{zgx?, k|lt:kwf{, b]zsf] /fhgLlts cj:yf,
cGt/f{li6«o ahf/;+usf] b]zsf] s'6gLlts ;DaGw tyf sf/f]af/, cy{tGqsf cGo If]qdf kg]{ c;/ / ;du| cy{tGqsf kl/;"rsx?
5g\ . ;dLIff jif{sf] nflu ;~rfns ;ldltsf] k|ltj]bg cGtu{t ;dli6ut cfly{s cj:yfsf] l;+xfjnf]sg tyf ljut jif{sf] sf/f]af/sf]
l;+xfjnf]sg lzif{sdf pNn]v eP adf]lhdsf sf/0fx?n] a}+ssf] sf/f]af/nfO{ d'Vo ?kn] c;/ kf/]sf 5g\ .
-u_ k|ltj]bg tof/ ePsf] ldlt;Dd rfn" jif{sf] pknlAw / eljiodf ug'{ kg]{ s'/fsf] ;DaGwdf ;~rfns
;ldltsf] wf/0ff
-3_ sDkgLsf] cf}Bf]lus jf Jofj;flos ;DaGw

a}+ssf !)@ j6f zfvfx? b]zsf ljleGg :yfgx?af6 ;~rflnt 5g\ h;n] ljleGg cf}Bf]lus / Jofj;flos k|lti7fgx?nfO{ ljQLo
;]jf k|bfg ub}{ cfPsf 5g\ . a}+ssf] zfvf ;~hfn j[l4;Fu} cf}Bf]lus tyf Jofj;flos ;DaGwsf] ;+Vof÷bfo/f km/flsnf] x'Fb} uO{/x]sf]
5 . a}+s;+u ljleGg If]qdf cfj4 u|fxsju{x?n] sf/f]af/ ug'{x'G5 eg] Jofj;flos ljljwtfdf lbgfg'lbg j[l4 eO/x]sf] 5 .
-ª_ ;~rfns ;ldltdf ePsf] x]/k]m/ / ;f]sf] sf/0f

;dLIff jif{df cWoIf >L ef]h axfb'/ zfx ;lxt >L uf]kfn vgfn, >L dbg s'df/ cfrfo{, >L r]t gf/fo0f kf08], >L lbk]Gb| cu|jfn, >L zDe'
laqmd yfkf, >L O{Gb| axfb'/ dNn 7s'/L, >L O{Zj/ axfb'/ u'?Ë / >L k'0f{ axfb'/ vqL ;lxt ( ;b:oLo ;~rfns ;ldlt /x]sf]df a}+s
tyf ljQLo ;+:yf ;DaGwL P]g, @)&# nfu" eP kZrft\ pQm P]gdf & ;b:oLo ;~rfns ;ldlt /xg] Joj:yf eP adf]lhd ;~rfns
>L zDe' laqmd yfkf / ;~rfns >L O{Zj/ axfb'/ u'?Ën] ldlt @)&$÷)$÷#@ ut] cf–cfkm\gf] kbaf6 /flhgfdf lbg' eO{ & ;b:oLo ;~rfns
;ldlt /x]sf]df ;~rfns >L r]t gf/fo0f kf08] / >L lbk]Gb| cu|jfnsf] ldlt @)&$÷!)÷!$ ut] b]lv kbfjlw k"/f eO{ kbaf6 cnu
/xg'ePsf] . ;fy} d]uf a}+s g]kfn lnld6]8 / ;flas 6'l/hd\ 8]enkd]06 a}+s lnld6]8 aLr Ps cfk;df ufEg]÷ufleg] ;xdlt kqdf
pNn]v eP adf]lhd ldlt @)&%÷)!÷#) ut]] ;+o'Qm sf/f]af/ k|f/De eP kZrft\ ag]sf] d]uf a}+s g]kfn lnld6]8df ;flas 6'l/hd\
8]enkd]06 a}+s lnld6]8sf] tkm{af6 k|ltlglwTj x'g]u/L >L d'lQm/fd kf08]sf] ;~rfns ;ldltdf lgo'QmL;Fu} >L O{Gb| axfb'/ dNn
7s'/Ln] ;~rfns kbaf6 /flhgfdf lbO{ % ;b:oLo ;~rfns ;ldlt sfod /x]sf] ePtfklg o; a}+ssf] ldlt @)&%÷)#÷@( ut] ;DkGg
;ftf}+ jflif{s ;fwf/0f ;efaf6 lgjf{lrt cWoIf >L ef]h axfb'/ zfx ;lxt >L uf]kfn vgfn, >L dbg s'df/ cfrfo{, >L O{Gb| axfb'/ dNn 7s'/L,
>L d'lQm/fd kf08] / >L afns[i0f lzjfsf]6L nufot :jtGq ;~rfns >L k"0f{ axfb'/ vqL ;lxt @)&% cfiff9 d;fGtdf & ;b:oLo ;~rfns
;ldlt sfod ePsf] .
-r_ sf/f]af/nfO{ c;/ kfg]{ d'Vo s'/fx?

-5_ n]vfk/LIf0f k|ltj]bgdf s'g} s}lkmot pNn]v ePsf] eP ;f] pk/ ;~rfns ;ldltsf] k|lts[of
s}lkmot ePsf] cj:yfdf s}lkmot pk/ ;'wf/sf] lgldQ ;~rfns ;ldltn] Joj:yfkgnfO{ cfjZos lgb]{zg lb+b} cfPsf] 5 /
;'wf/sf] nflu a}+s ;b}j lqmofzLn /xFb} cfPsf] 5 .
-h_ nfef+z afF8kmfF8 ug{ l;kmfl/; ul/Psf] /sd

n]vfk/LIf0f ePsf] ldlt ;Dd sfod r'Qmf k'FhLsf] ^=*% k|ltzt cyf{t\ ?= &),$%,%*,%&)=%( -;Q/L s/f]8 k+}tfnL; nfv cG7fpGg xhf/
kfFr ;o ;Q/L ?k}+of pgfG;f7L k};f dfq_ gub nfef+z / !=))@## k|ltzt cyf{t\ ?= !),#),($,*&%=*) -bz s/f]8 tL; nfv rf}/fgAa]
xhf/ cf7 ;o krxQ/ ?k}+of c;L k};f dfq_ af]g; z]o/u/L s"n ?= *),&^,%#,$$^=#( -c;L s/f]8 5oxQ/ nfv qLkGg xhf/ rf/ ;o
5ofln; ?k}+of pGgrfnL; k};f dfq_ nfef+z l;kmfl/; ul/Psf] 5 .

-em_ z]o/ hkmt ePsf] eP hkmt ePsf] z]o/ ;+Vof, To:tf] z]o/sf] clÍt d"No, To:tf] z]o/ hkmt x'g' eGbf
cufj} ;f] jfkt sDkgLn] k|fKt u/]sf] hDdf /sd / To:tf] z]o/ hkmt ePkl5 ;f] z]o/ laqmL u/L sDkgLn]
k|fKt u/]sf] /sd tyf hkmt ePsf] z]o/jfkt /sd lkmtf{ u/]sf] eP ;f]sf] ljj/0f
gePsf] .
-~f_ ljut cfly{s jif{df sDkgL / o;sf] ;xfos sDkgLsf] sf/f]af/sf] k|ult / ;f] cfly{s jif{sf] cGtdf
/x]sf] l:yltsf] k'g/fjnf]sg
a}+s / a}+ssf] ;xfos sDkgLsf] sf/f]af/sf] k|ultsf ljifodf o;} ;fy k|sflzt ljQLo ljj/0fx?df pNn]v ul/Psf] .
-6_ sDkgL tyf To;sf] ;xfos sDkgLn] cfly{s jif{df ;DkGg u/]sf] k|d'v sf/f]af/x? / ;f] cjlwdf
sDkgLsf] sf/f]af/df cfPsf] s'g} dxTjk"0f{ kl/jt{g
sDkgLn] a}+lsË sf/f]af/ ;~rfng u/]sf] / dxTjk"0f{ sfo{x?sf] af/]df ;~rfns ;ldltsf] k|ltj]bgdf pNn]v ul/Psf] 5 . a}+ssf]
;xfos sDkgLsf] sf/f]af/ ;~rfngdf gcfO;s]sf] ePtfklg ljQLo ljj/0fx? o;} ;fy k|sflzt ul/Psf] 5 .
-7_ ljut cfly{s jif{df sDkgLsf] cfwf/e"t z]o/wgLx?n] sDkgLnfO{ pknAw u/fPsf] hfgsf/L
g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd k]z ug'{ kg]{ hfgsf/L eGbf afx]s cGo hfgsf/L k|fKt gePsf] .
-8_ ljut cfly{s jif{df sDkgLsf ;~rfns tyf kbflwsf/Lx?n] lnPsf] z]o/sf] :jfldTjsf] ljj/0f /
sDkgLsf] z]o/ sf/f]af/df lghx? ;+nUg /x]sf] eP ;f] ;DaGwdf lghx?af6 sDkgLn] k|fKt u/]sf]
hfgsf/L
ljut cfly{s jif{df sDkgLsf ;~rfns tyf kbflwsf/Lx?n] z]o/sf] :jfldTj lnPsf] tyf sDkgLsf] z]o/ sf/f]af/df pxfFx? ;+nUg
/xg' ePsf] ;DaGwdf a}+snfO{ s'g} hfgsf/L k|fKt gePsf] .
-9_ ljut cfly{s jif{df sDkgL;Fu ;DalGwt ;Demf}tfx?df s'g} ;~rfns tyf lghsf] glhssf] gft]bf/sf]
JolQmut :jfy{sf] af/]df pknAw u/fOPsf] hfgsf/Lsf] Joxf]/f
hfgsf/L pknAw gePsf] .
-0f_ sDkgLn] cfk\mgf] z]o/ cfkm}n] vl/b u/]sf] eP To;/L cfk\mgf] z]o/ vl/b ug'{sf] sf/0f, To:tf] z]o/sf]
;+Vof / clÍt d"No tyf To;/L z]o/ vl/b u/] jfkt sDkgLn] e'QmfgL u/]sf] /sd
sDkgLn] cfkm\gf] z]o/ cfkm} vl/b gu/]sf] .
-t_ cfGtl/s lgoGq0f k|0ffnL eP jf gePsf] / ePsf] eP ;f]sf] lj:t[t ljj/0f
ljj/0f ;~rfns ;ldltsf] k|ltj]bgdf ;+nUg ul/Psf] .
-y_ ljut cfly{s jif{sf] s"n Joj:yfkg vr{sf] ljj/0f

-!_ sd{rf/L vr{ -af]g; ;lxt_ ?= ^(,*(,$),##%÷–
-@_ sfof{no ;~rfng vr{ -x|f;s6\6L / kl/zf]wg afx]s_ ?= #&,)^,&),@%^÷–
-b_ n]vfk/LIf0f ;ldltsf ;b:ox?sf] gfdfjnL, lghx?n] k|fKt u/]sf] kfl/>lds, eQf tyf ;'ljwf, ;f] ;ldltn]
u/]sf] sfd sf/afxLsf] ljj/0f / ;f] ;ldltn] s'g} ;'emfj lbPsf] eP ;f]sf] ljj/0f
-!_ n]vfk/LIf0f ;ldltsf ;b:ox?sf] gfdfjnL
;~rfns >L d'lQm/fd kf08] ;+of]hs
;~rfns >L k'0f{ axfb'/ vqL ;b:o
>L dfwj k|;fb yknLof ;b:o ;lrj
-@_ ;~rfns ;ldltaf6 k|ltlglwTj ug]{ ;ldltsf ;b:ox?nfO{ a}7s eQf afx]s s'g} kfl/>lds jf ;'ljwf k|bfg ul/Psf] 5}g . a}+ssf]
lgodfjnL cg';f/ k|lt a}7s eQf jfkt ;~rfns ;ldltaf6 k|ltlglwTj ug]{ ;+of]hs / ;b:onfO{ ?= !@,)))÷– k|bfg ul/Psf] 5 .
-#_ cfly{s jif{ @)&$÷&% df n]vfk/LIf0f ;ldltsf] a}7s !% k6s a;]sf] 5 . ;ldltn] cfGtl/s n]vfk/LIf0fsf] jflif{s sfo{of]hgf kfl/t
u/L ;f] sfof{Gjo u/fpg] tyf a}+ssf] ljQLo cj:yf, gLlt lgod tyf ;~rfng ;DaGwL sfd s'/fx?sf] k'g/fjnf]sg u/L
Joj:yfkg tyf ;~rfns ;ldltnfO{ cfjZos ;'emfjx? ;d]t lbPsf] 5 . o;sf ;fy} g]kfn /fi6« a}+s tyf afXo n]vfk/LIfsn]
lbPsf] k|ltj]bg pk/ lj:t[t ?kdf 5nkmn u/L ;~rfns ;ldltnfO{ cfjZos ;'emfj lbPsf] 5 .

-w_ ;~rfns, k|aGw ;~rfns, sfo{sf/L k|d'v, sDkgLsf cfwf/e"t z]o/wgL jf lghsf] glhssf gft]bf/ jf
lgh ;+nUg /x]sf] kmd{, sDkgL jf ;+u7Lt ;+:yfn] sDkgLnfO{ s'g} /sd a'emfpg afFsL eP ;f] s'/f
gePsf] .
-g_ ;~rfns, k|aGw ;~rfns, sfo{sf/L k|d'v tyf kbflwsf/Lx?nfO{ e'QmfgL ul/Psf] kfl/>lds, eQf tyf
;'ljwfsf] /sd
;~rfnsx?nfO{ a}7s eQf jfkt ?= $),)@,)))÷– k|bfg ul/Psf] 5 . df]afO{n tyf kqklqsf vr{ jfkt ?= %,&),)))÷– k|bfg
ul/Psf 5 .
a}+ssf k|aGws tx / dflysf cGo kbflwsf/Lx?nfO{ lgDg adf]lhdsf] kfl/>lds, eQf tyf ;'ljwf k|bfg ul/Psf] 5 M
qm=;+= ljj/0f k|d'v sfo{sf/L clws[t k|aGws÷dxfk|aGwsx?
! tna (&,*(,&#(=%% @,(&,@(,@&!÷–
@ eQf &,@),^%^=@* !,(@,$(,!&*÷–
# ;~ro sf]if !,#(,%^)=&@ @(,$),$!!÷–
$ bz}+ eQf !@,@%,)))÷– #!,@(,#(*÷–
% OGwg **,&*)÷– !&,%(,%#%÷–
uf8L ;'ljwf, rfns, df]jfOn vr{, Uff8L ;'ljwf, 6]lnkmf]g vr{, aLdf,
^ cGo aLdf, P]g adf]lhd af]g; cfjf; shf{, clwljsif{ shf{, P]g adf]lhdsf] af]g;
gf]6M k|d'v sfo{sf/L clws[tsf] kfl/>ldsdf k"j{ sfo{sf/L k|d'v / sf=d'= sfo{sf/L k|d'vsf] x}l;otdf xfnsf] sfo{sf/L k|d'vnfO{ k|bfg ul/Psf] kfl/>lds tyf
;]jf ;'ljwf ;d]t pNn]v ul/Psf] 5 .
-k_ z]o/wgLx?n] a'lemlng afFsL /x]sf] nfef+zsf] /sd
@)&% cfiff9 d;fGtdf z]o/wgLx?n] a'lemlng afFsL /x]sf] nfef+z /sd ?= @,**,(!,!@!÷– /x]sf] 5 .
-km_ bkmf !$! adf]lhd ;DklQ vl/b jf laqmL u/]sf] s'/fsf] ljj/0f
gePsf] .
-a_ bkmf !&% adf]lhd ;Da4 sDkgL aLr ePsf] sf/f]af/sf] ljj/0f
o;} ;fy k|sflzt ljQLo ljj/0fsf] Disclosures and Additional Information cGtu{t a'Fbf g+= $=& "Related Party Disclosures" df
k|:t't ul/Psf] .
-e_ o; P]g tyf k|rlnt sfg"g adf]lhd ;~rfns ;ldltsf] k|ltj]bgdf v'nfpg' kg]{ cGo s'g} s'/f
a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf @^ sf] pk bkmf @ adf]lhdsf] ;~rfns ;ldlt tyf pk;ldltsf] sfo{ / vr{sf]
ljj/0fM
qm=;+ ;ldlt a}7s eQf
! ;~rfns ;ldlt 2,610,000
qm=;+ pk;ldlt a}7s eQf sfo{sf] ;f/f+z

! sd{rf/L ;]jf ;'ljwf ;ldlt 468,000
a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# df tf]s] adf]lhd Pj+ g]kfn
@ hf]lvd Joj:yfkg ;ldlt 228,000 /fi6« a}+sn] hf/L u/]sf] PsLs[t lgb]{zg @)&$ sf] lgb]{zg g+= ^ n]
# n]vfk/LIf0f ;ldlt 384,000
tf]s]sf] sfd, st{Jo / pQ/bfloTj leq /x]/ sfo{ u/]sf]
;DklQ z'4Ls/0f lgjf/0f ;DaGwL ;ldlt AML/CFT ;+u ;DalGwt ljefusf] sfo{ Pj+ k|ltj]bgx?sf]
$ 84,000
k'g/fjnf]sgsf ;fy} efjL sfo{of]hgf to u/]sf]
;fd"lxs ;f}bfafhL ;xdtL ;ldlt Joj:yfkg / sd{rf/L o'lgog aLr ;fd"lxs ;f}bfafhLsf] sfo{nfO{
% 36,000
lgisif{df k'¥ofpg] sfo{ u/]sf]
^ ;fwf/0f;ef ;ldlt 132,000 ;fwf/0f ;efnfO{ ;kmntfk"js { ;DkGg ug{ cfjZos tof/Lx? u/]sf]
dh{/ sfo{nfO{ ;xhLs/0f ug{ ;~rfns ;ldltnfO{ cfjZos
& dh{/ ;ldlt 60,000
l;kmfl/; Pj+ sfo{x? u/]sf]
hDdf pk;ldlt 1,392,000
s"n hDdf 4,002,000

g]kfn /fi6« a}+sn] hf/L u/]sf] PsLs[t lgb]{zg, @)&$ sf] lgb]{zg g+= ^ -!_-!)_ adf]lhd ;~rfnsx?n] ;f] lgb]{zgdf tf]lsPsf
cfr/0fx? kfngf u/]sf] .
-d_ cGo cfjZos s'/fx?

o; k|ltj]bgsf] pko'Qm 7fpFdf k|:t't ul/Psf] .
ldltM @)&% kf}if *

:yfgM sdnfbL, sf7df8f}+ .
ef]haxfb'/ zfx uf]kfn vgfn dbg s'df/ cfrfo{

cWoIf ;~rfns ;~rfns
O{Gb| axfb'/ dNn 7s'/L d'lQm/fd kf08] afns[i0f lzjfsf]6L

;~rfns ;~rfns ;~rfns

pkef]Qmf shf{M
d]uf a}+sn] cfk\mgf u|fxsx?sf] JolQmut cfjZostf k"lt{ ug{ ljleGg k|sf/sf pkef]Qmf shf{x? u|fxs ;dIf NofPsf] 5 . u|fxssf] JolQmut
cfjZostfnfO{ ;Daf]wg ug]{ u/L pkef]Qmf shf{ cGtu{t ljleGg of]hgf NofOPsf] xF'bf u|fxsx?nfO{ cfkm\gf] kgsf] cfefif x'g] u/L ;]jf pknAw
u/fpg a}+s ;b}a k|ltj4 5, rfx] Tof] 3/ vl/b ug{ rflxg] ljQLo cfjZostf xf];\ jf ;jf/L ;fwg, 3/]n' pks/0f, lzIff, cf}ifwf]krf/ jf kfl/jfl/s
labf dgfpg cfjZos kg]{ ljQLo cfjZostf g} lsg gxf];\ .
d]uf c6f] nf]gM d]uf c6f] nf]gn] u|fxssf nflu gofF jf k|of]udf cfO/x]sf lghL ;jf/L ;fwgsf ;fy} Jofj;flos k|of]hgsf nflu ;jf/L
;fwg vl/b ug{ ljQLo ;xof]u pknAw u/fpFb} cfPsf] 5 . cfsif{s Aofhb/, nlrnf] shf{ cjlw tyf e'QmfgL ljsNk h:tf sf/0fn] d]uf c6f]
nf]gn] u|fxsnfO{ ;lhn} cfkm\gf] O{R5fPsf] ;jf/L ;fwg 3/ n}hfg ;xh agfPsf] 5 .
d]uf cfjf; shf{M a}+sn] d]uf cfjf; shf{ (Mega Home Loan) dfk{mt u|fxsx?nfO{ emGem6/lxt l56f] 5l/tf] k|lqmofsf] dfWodaf6 shf{
:jLs[lt, ;xh Pj+ nrsbf/ e'QmfgL k|lqmof tyf cfsif{s Aofhb/ ;lxtsf ljljw ljz]iftf o'Qm Kofs]h k|:t't u/]sf] 5 . hUuf vl/b, tof/L
3/ vl/b, ckf6{d]G6 vl/b, cfjf; lgdf{0f, dd{t, k'glg{df0f jf 3/]n' pks/0f vl/b ug{ d]uf xf]d nf]g dfk{mt a}+sn] u|fxssf nflu k"0f{ ljQLo
;dfwfg k|bfg ub}{ cfPsf] 5 .
d]uf df]6{u]h nf]gM nfdf] shf{ cjlw, cfsif{s Aofhb/, ;/n Pj+ l56f] 5l/tf] shf{ k|s[of ;lxtsf] ljz]iftf ePsf] d]uf df]6{u]h shf{ Ps
nlrnf] of]hgf xf] . o; cGtu{t u|fxsn] cfkm\gf] tTsflng ljQLo cfjZostf k"/f ug{ ;Sg] 5g\ . pkef]Qmfn] cfkm\gf] :jfldTjdf /x]sf] crn
;DklQ b[li6 aGws u/L d]uf df]6{u]h nf]gsf] dfWodaf6 cfk\mgf] ljQLo cfjZostf k"/f ug{ ;Sb5g\ .
d]uf z}lIfs shf{M g]kfn leq jf g]kfn aflx/ pRr lzIff cWoog ug{ rfxg] ljBfyL{sf] ;xh ljQLo ;dfwfgsf] ?kdf d]uf z}lIfs shf{
of]hgf /x]sf] 5 . o;df crn ;DklQ lwtf] /fvL OR5's u|fxsn] pRr lzIffsf nflu cfjZos kg]{ egf{ tyf cWoog z'Ns, d;nGb tyf cGo
cfjZos vr{ wfGg shf{ lng ;Sb5g\ . rf/ jif{ ;Ddsf] e'QmfgL :yug cjlw -Moratorium Period_ ePsf] o; of]hgfdf u|fxsn] :yug
cjlw e/ pkof]u u/]sf] shf{sf] Aofh dfq ltg{ ;Sg] ljsNk /x]sfn] of] of]hgf u|fxs d}qL 5 .
d]uf ;/n z]o/ lwtf] shf{M z]o/ lwtf] /fvL shf{ lng rfxg] u|fxsx?sf nflu of] Ps ;/n Pj+ emGem6/lxt k|lqmofsf] -Go"gtd
?= ! nfv b]lv lng ;lsg]_ cfsif{s Aofhb/ ePsf] shf{ of]hgf xf] .
d]uf 8fO/]S6 a}+lsËM e/kbf]{ Pj+ ;'/lIft cgnfOg a}+lsË ;]jf d]uf 8fO/]S6 a}+lsËn] u|fxsnfO{ cfkm\gf] 3/, sfof{no jf OG6/g]6 ;'ljwf
pknAw ePsf] s'g} klg :yfgaf6 @$ ;} 306f, #^% lbg g} a}+lsË ;'ljwfsf] nflu ;Ifd agfPsf] 5 . d]uf 8fO/]S6 a}+lsË ;]jf JolQmut tyf ;+:yf
ut b'a} y/Lsf u|fxsx?n] pkof]u ug{ ;Sb5g\ . o;af6 u|fxsx?n] cfk\mgf] vftfdf ePsf] sf/f]af/sf] lj:t[t hfgsf/L lng, r]s dfk{mt /
sd e'QmfgL eP gePsf] hfgsf/L lng, lgIf]k tyf shf{sf] hfgsf/L lng tyf a}+s leq}sf] ljleGg vftfdf /sdfGt/ ug{ ;d]t ;Sb5g\ . ;fy}
of] ;]jfnfO{ ;/n Pj+ yk ;'/lIft agfpg a}+sn] Two Factor Authentication sf] ljlw k|of]u u/]sf] 5 .
skf{]/]6 a}+lsË
b]zsf 7"nf Jofkfl/s Pj+ cf}Bf]lus k|lti7fgx?sf] ljQLo cfjZostfsf ;fy} k|lt:kwf{Tds cj:yf ;d]tnfO{ Wofgdf /fVb} oL k|lti7fgx?sf]
Joj;fo j[l4 of]hgfnfO{ a}+sn] /fd|f];Fu a'‰b} cfPsf] 5 . d]uf skf{]/]6 a}+lsËn] d'n'ssf oL k|lti7fgsf ;fy;fy} ax'/fli6«o sDkgLx?nfO{
;d]t nlIft u/L pxfFx?sf] ;~rfngdf cfjZos ljQLo ;dfwfgsf nflu ljleGg ;]jfx? pknAw u/fpFb} cfPsf] 5 . o;sf nflu cfjZostf
cg';f/sf] rfn" kF'hL shf{, k|tLtkq, cfoft÷lgof{t shf{, l8df08 shf{, cfjlws shf{, laN; kmfOgfG;, k|f]h]S6 kmfOgfG; nufotsf ljljw shf{
of]hgfx? k|bfg ub}}{ cfPsf] 5 h;n] u|fxssf] cf}Bf]lus÷Jofj;flos cfjZostf kl/k"lt{ ug{ ;xh agfPsf] 5 . d]uf a}+s;Fusf] ;xsfo{åf/f
Joj;foLx?n] z'?jft b]lv cGTo;Dd cfjZos kg]{ ;a} k|s[ltsf ljQLo cfjZostfx?nfO{ k"lt{ ug{ ;S5g\ .
;fgf tyf demf}nf pBf]u Joj;fo -P;PdO{_÷ld8 s/kf]/]6 shf{

b]zleq xnf] b]lv xfO8«f];Dd cfj4 hgtfx?nfO{ ljQLo ;]jf pknAw u/fpg] sfo{df ;fgf tyf demf}nf -P;PdO{_ pBd;Fu ;DalGwt If]qnfO{
lj:tf/ ub}{ a}+lsË ;]jfsf] dfWodaf6 d'n'ssf] cfly{s ljsf;df of]ubfg k'¥ofpg] ;f]rsf ;fy a}+sn] ;fgf tyf demf}nf pBf]u Joj;fo
-P;PdO{_ shf{ u|fxs ;dIf k|:t't u/]sf] 5 h;n] ;fgf tyf demf}nf pBdx?nfO{ ljQLo ;'ljwf dfq} pknAw gu/fO{ ljQLo sf/f]af/sf] cEof;,
pBd Joj:yfkg tyf ahf/ ljsf;df klg a}+sn] k|f]T;fxg ub{5 . o;sf cnfjf ;fgf pBf]u÷Joj;fo tyf 7"nf s/kf]/]6sf] aLrdf /x]sf dWo
cfsf/sf pBf]u÷Joj;fodf ;d]t Wofg s]lGb|t u/L a}+sn] ld8 s/kf]/]6 ju{sf u|fxsx?nfO{ ljQLo ;]jfx? k|bfg ub}{ cfPsf] 5 . P;PdO{÷ld8
s/kf]/]6 cGtu{t a}+sn] lgIf]k b]lv shf{;Ddsf u|fxsnfO{ a[xt ;]jf pknAw u/fpFb} cfPsf] 5 .

d]uf sf8{
d]uf a}+s g]kfn lnld6]8n] le;fsf] cflwsfl/s ;b:otf k|fKt u/L cfk\mgf u|fxsx?nfO{ ljZj:t/Lo ;'ljwf k|bfg ug]{ x]t'n] le;fsf ljleGg
k|sf/sf Chip-based sf8{ ;'ljwf pknAw u/fFpb} cfPsf] 5 . ;f]xL cg'?k a}+sn] cfkm\gf u|fxsx?nfO{ Chip-based 8]lj6 tyf qm]l86 sf8{ pknAw
u/fFpb} cfPsf] 5 . ;fy} ljb]z e|d0f ug]{x?sf nflu a}+sn] lk|k]8 6«fen sf8{ tyf u|fxssf] cfjZostf cg';f/ cGt/f{li6«o q]ml86 sf8{sf]
;d]t Joj:yf u/]sf] 5 . a}+ssf] sf8{sf] ;~hfn lj:tf/ ug]{ of]hgf cg'?k a}+sn] Union Pay International tyf Mastercard sf] cflwsfl/s
;b:otf k|fKt ug{sf] lgldQ cfjZos sfo{ cufl8 a9fPsf] 5 .
le;fsf u|fxsx?n] sf8{ dfkm{t Pl6Pdaf6 gub e'QmfgLsf] ;]jfsf ;fy;fy} Jofkfl/s s]Gb| / cflwsfl/s eCommerce ;~rfng ug]{
;~rf/–;~hfnaf6 ljleGg lsl;dsf ;]jf tyf ;'ljwfx? vl/b ug{ ;Sb5g\ . ;fy} a}+sn] xfn} 3D Secured Service cGtu{t u|fxsn]
ck\mgf] sf8{ dfkm{t online sf/f]af/ ug]{ ;Sg] ;'ljwfsf] z'?jft u/]sf] 5 . o; ;'ljwfaf6 sf8{af6 x'g] x/]s sf/f]af/x?df k|fljlws
tyf cfly{s ?kdf cem ;'/lIft x'g]5 . 3D Secured Service cGtu{t u|fxsn] sf/f]af/ ubf{ df]afOn tyf Od]ndf k|fKt x'g] OTP
(One Time Password) sf] k|of]u u/L sf/f]af/sf] Approval ug]{ Joj:yf x'g]5 h;n] sf/f]af/nfO{ ce}m ;'lglZrt tyf ;'/lIft ub{5 .
d]uf a}+sn] cfkm\gf u|fxsx?nfO{ :t/Lo ;]jf ;'ljwf k|bfg ug]{ p2]Zon] g]kfn OGe]i6d]06 a}+s;+u /x]sf] NPN Network ;+u cfj4 ePsf]
5 h;n] ubf{ d]uf a}+ssf u|fxsx?n] cfk\mgf] Pl6Pd sf8{ dfk{mt NPN sf] ;~hfndf /x]sf :jb]zdf ePsf Pl6Pd tyf laqmL s]Gb|df ;lhn}
sf/f]af/ ug{ ;Sb5g\ .
cGt/f{li6«o sf8{ e'QmfgL dfkb08 / g]kfn /fi6« a}+ssf] e'QmfgL ;]jf ljefusf] lgb]{zg adf]lhd d]uf a}+sn] cfkm\gf u|fxsx?nfO{ EMV
Chip-based sf8{ k|bfg u/]sf] 5 eg] ;f]xL cg'?k a}+sn] cfk\mgf Pl6Pd d]l;gx?nfO{ klg EMV Compatible agfO{ ;s]sf] 5 .
gublaxLg sf/f]af/nfO{ a9fjf lbb}+ a}+sn] EMV Compatible POS Machine ljleGg laqmL tyf ;]jf s]Gb|x?df :yfkgf ub}{
cfPsf] 5 h;n] ubf{ u|fxsx?n] ;f]e}m cfkm\gf] sf8{ dfkm{t ;]jf ;'ljwf vl/b ug{ ;Sb5g\ . ;fy} qm]l86 sf8{ cGtu{t Insta Buy
;'ljwf lnO{ u|fxsx?n] vl/b u/]sf ;]jf ;'ljwfx? EMI dfk{mt e'QmfgL ug{ ;Sg]5g\ . o;} ;'ljwf cg'?k xfn} a}+sn] aLdf
sDkgLx?;+u ;Demf}tf u/L aLdf u|fxsx?nfO{ aLdf lk|ldod EMI df e'QmfgL ug{ Insta Buy ;'ljwfsf] klg z'?jft u/]sf] 5 .
a}+sn] sf8{ ;'ljwfsf clQl/Qm df]afOn tyf OG6/g]6 a}+lsË ;'ljwf klg lbFb} cfO/x]sf] 5 h;af6 u|fxsx?n] cfk\mgf] df]afOn tyf
OG6/g]6 a}+lsË dfk{mt cfk\mgf] vftfsf] ljj/0f x]g]{, vftfaf6 /sd 6«fG;km/ -leqL tyf afx\o vftf_ ug]{, q]ml86 sf8{sf] jSof}tf
/sd e'QmgL ug]{, cfk\mgf] vftfdf ePsf] sf/f]af/sf] hfgsf/L lng], a}+s ;DaGwL ljleGg ;]jf ;'ljwfsf] hfgsf/L lng] / ljleGg
lsl;dsf ;]jf ;'ljwfx?sf] e'QmfgL ;lhn} ug{ ;Sb5g\ . df]afOn a}+lsË ;'ljwfaf6 u|fxsn] cfk\mgf] e'QmfgL tflnsf agfO{
;f]xL cg';f/ lgoldt ?kdf ;fFjf e'QmfgL tyf Aofh e'QmfgL ug{ ;Sg]5 . lgs6 eljiodf a}+sn] df]afOn a}+lsË ;'ljwfnfO{ QR Code
Authentication tyf Finger Print Authentication h:tf k|ljlwsf] k|of]u u/L cem ljsl;t ?kdf Nofpg] tof/L u/L /x]sf] 5 .
d]uf lgIf]k
;dfhsf ljleGg If]qaf6 ljQLo >f]tsf] ;+sng u/L t/ntfsf] l:ylt dha't ug{ a}+sn] g]kfnL tyf ljb]zL d'b|fdf ljleGg lgIf]k of]hgfx?
u|fxs ;dIf k|:t't u/]sf] 5 . ;dfhsf ;a} txsf u|fxsx?sf] cfjZostfnfO{ Wofgdf /flv rNtL, art, sn tyf d'2lt lgIf]k cGtu{t
ljleGg of]hgfx? a}+sn] NofPsf] 5 . a}+ssf lgIf]k of]hgfx? lgDgfg';f/ 5g\ M
d]uf nf]slk|o art vftfM ;dfhsf ;a} JolQmx?sf nflu pko'Qm tyf cfsif{s ?kdf lgIf]k ;'/lIft /fVg] p2]Zon] d]uf nf]slk|o art
vftf NofOPsf] xf] . æljQLo ;dfj]lztfÆ eGg] a}+ssf] d'Vo p2]ZonfO{ dgg ub}{ NofOPsf] o; of]hgf cGtu{t vftf vf]Ng rfxg] u|fxsn] z"Go
df}Hbftdf ;d]t vftf vf]Ng ;Sb5g\ . tna Joj:yfkg tyf a}+s÷ljQLo ;+:yf nufotsf sDkgLn] ;j{;fwf/0fsf nflu z]o/ lgisfzg ubf{
;d]t of] vftf pkof]u ug{ ;lsG5 . o; of]hgfdf a}+sdf vftf vf]Ng] u|fxsn] lgMz'Ns r]sa's, le;f 8]la6 sf8{ ;'ljwf tyf cgnfO{g a+}lsË
;]jf k|fKt ug{ ;Sb5g\ .
d]uf z'ef/De art vftfM of] Pp6f art of]hgf xf] h;df u|fxsn] lgIf]k /sddf cfsif{s k|ltkmn kfpg'sf ;fy} ljleGg 5'6 ;'ljwf
tyf ;]jfx? k|fKt ug{ ;Sb5g\ . o; of]hgf cGtu{t u|fxsn] Go"gtd ?= !) xhf/ lgIf]k /sd vftfdf /fVg' kb{5 . u|fxsn] lgMz'Ns r]s
a's, le;f 8]la6 sf8{ ;'ljwf tyf lgMz'Ns cgnfOg a+}lsË ;]jf k|fKt ug{ ;Sb5g\ . d]uf lghL a}+lsË tyf xf]d a}+lsË ;]jf ;d]t o; of]hgfdf
pknAw 5 .
d]uf k|j4{s art vftfM k|j4{sx?sf] 7"nf] tyf dha't ;~hfnnfO{ Wofgdf /flv a}+sn] d]uf k|j4{s art vftf of]hgf NofPsf] xf] .
o; cGtu{t a}+ssf k|j4{sx?n] z"Go df}Hbftdf ;d]t vftf vf]Ng ;Sg' x'G5 eg] Go"gtd ?= !) xhf/ lgIf]k /sddf cfsif{s Aofh ;lxt
r]sa's, le;f 8]la6 sf8{ tyf cgnfO{g a}+lsË ;]jf lgMz'Ns k|fKt ug{ ;Sg' x'G5 .

d]uf z]o/wgL art vftfM cToflws ;+Vofdf /x]sf] a}+ssf] ;j{;fw/0f z]o/wgLx?nfO{ nlIft u/L NofOPsf] of] lgIf]k of]hgfsf]
p2]Zo z]o/wgLx?n] nfef+z ;xh 9+un] k|fKt ug]{ Joj:yf ldnf]; eGg] xf] . o; of]hgfsf ljz]iftfx? k|j4{s art vftf ;/x g} /x]sf] 5 .
d]uf :jfledfg art vftfM %) jif{ jf ;f] eGbf dflysf u|fxsnfO{ nlIft u/L of] of]hgf NofOPsf] xf] h;n] u|fxsnfO{ /fd|f] k|ltkmn
cfh{g ug{ ;xof]u k'¥ofPsf] 5 . %) jif{ tyf ;f] eGbf dflysf gful/sx? o; art of]hgfdf ;xefuL x'g ;S5g\ h;df Go"gtd ?= !
xhf/df vftf vf]nL cfsif{s Aofh k|fKt ug{ ;lsG5 . cGo cfsif{s ljz]iftfx?df u|fxsn] r]sa's, le;f 8]la6 sf8{ ;'ljwf tyf cgnfOg a+}lsË
;]jf lgMz'Ns k|fKt ug{ ;Sb5g\ . o;sf ;fy} ns/df %) k|ltzt 5'6 tyf xf]d a}+lsË ;'ljwf ;d]t k|fKt ug{ ;lsG5 .
d]uf ;[hgzLn gf/L art vftfM a}+sn] !* jif{ jf ;f] eGbf dflysf dlxnfx?sf nflu d]uf ;[hgzLn gf/L art vftf of]hgf NofPsf]
5 . o; of]hgf cGtu{t dlxnfx?n] Go"gtd ?= % ;odf vftf vf]Ng ;Sb5g\ h;df cfsif{s Aofh k|fKt ug{ ;lsG5 . u|fxsn] le;f 8]la6
sf8{ ;'ljwf, lgMz'Ns r]sa's, lgMz'Ns cgnfOg a+}lsË, df]afOn a}+lsË ;]jf, ns/ ;'ljwfdf @% k|ltzt 5'6, l8df08 8«fkm\6 shf{df ;x'lnot
h:tf ;'ljwf k|fKt ug{ ;lsG5 . o;sf ;fy} of] of]hgf cGtu{t vftf vf]Nbf ljleGg pkef]Uo ;fdfu|L÷;]jf vl/bdf 5'6 k|fKt ug{ ;lsG5 .
d]uf of]ª:6f/ art vftfM of] ljz]if u/L afnaflnsfsf nflu NofOPsf] art of]hgf xf] h;df !* jif{;Ddsf afnaflnsfx? ;xefuL x'g
;S5g\ . o; of]hgf cGtu{t art vftf ;~rfng ug{ rfxg] u|fxsn] Go"gtd ?= ! xhf/df cfsif{s Aofhb/df vftf vf]Ng ;S5g\ . o;sf
cltl/Qm u|fxsnfO{ lgMz'Ns r]sa's, le;f 8]la6 sf8{ ;'ljwf, lgMz'Ns cgnfO{g a+}lsË ;]jf pknAw u/fOG5 . ;fy}, ;+/Ifsn] cfkm\gf] vftfaf6
l;w} afnaflnsfsf] vftfdf /sd :yfgfGt/0f ug{ lgb]{zg klg lbg ;Sb5g\ .
d]uf sd{rf/L art vftfM of] ljz]if u/L g]kfnsf lghfdtL ;]jf / lghL If]qdf sfo{/t sd{rf/Lx?sf nflu NofOPsf] art of]hgf xf]
h;df Go"gtd ?= ! ;odf vftf vf]Ng ;lsG5 . o;}u/L, u|fxsn] lgMz'Ns r]sa's, le;f 8]la6 sf8{ ;'ljwf, lgMz'Ns 8fO/]S6 a+}lsË ;]jf,
l8df08 8«fkm\6 hf/L ubf{ nfUg] z'Nsdf %) k|ltzt 5'6 k|fKt ug{ ;Sb5g\ . ;fy}, vftfjfnsf] lgwg x'g uPdf d[To' aLdf ;'ljwf -vftfdf sfod
lgIf]ksf] rf/ u'0ff cyjf ?= % nfv dWo] h'g sd x'G5 ;f] /sd aLdf sDkgLaf6 k|fKt x'g]_, ljb]zL d'b|fsf] ;6xLdf ;x'lnotsf ;fy} pkef]Qmf
shf{x?df cfsif{s Aofhb/ ;d]t pknAw 5 .
d]uf o'y dfO{ a}+s P6 SofDk; csfpG6M ljz]if u/L sn]hdf cWoog ug]{ ljBfyL{sf nflu nlIft u/L NofOPsf] art of]hgf xf]
h;df Go"gtd ?= @ ;odf vftf vf]Ng ;lsG5. o;sf cltl/Qm u|fxsn] lgMz'Ns r]sa's, le;f 8]la6 sf8{ ;'ljwf, lgMz'Ns cgnfOg
a+}lsË ;]jf, lgMz'Ns :6]6d]G6, l8df08 8«fkm\6 hf/L ubf{ tyf l:jkm\6sf] dfWodaf6 /sd :yfgfGt/0f ubf{ nfUg] z'Nsdf %) k|ltzt 5'6, u'8 km/
k]d]G6 tyf Aofn]G; ;l6{lkms]6 ;]jf k|bfg ul/G5 . ;fy} o; k|sf/sf] vftfsf u|fxsn] pRr lzIff cWoogsf nflu ?= %) nfv;Dd cfsif{s
Aofhb/df z}lIfs shf{ ;d]t k|fKt ug{ ;Sg] Joj:yf 5 .
d]uf pTs[i6 art vftfM o; of]hgf cGtu{t u|fxsn] Go'gtd ?= @% xhf/ lgIf]k vftfdf /fVg' kb{5 . u|fxsn] r]sa's, le;f 8]la6 sf8{
;'ljwf, cgnfOg a}lsË ;]jf lgMz'Ns k|fKt ug{ ;Sb5g\ .
d]uf dfOqmf] art vftfM d]uf a}+sn] cy{tGqsf] d"n cfwf/sf] ?kdf /x]sf] s[lif If]qdf ;+nUg ljkGgju{nfO{ nlIft u/L Jofj;flos
k|ltlglwsf] dfWodaf6 vf]Ng ;lsg] u/L d]uf dfOqmf] art vftf NofOPsf] xf]] h;df Go"gtd ?= % df vftf vf]Ng ;lsG5 .
d]uf /]ld6 art vftfM ljb]zdf d]xgtn] sdfPsf] /sd l;w} kl/jf/sf] xftdf lbg ;lsg] u/L d]uf/]ld6 art vftf a}+sn] NofOPsf] xf]]
h;df z'Go df}Hbftdf vftf vf]Ng ;lsG5. u|fxsn] r]sa's, cgnfOg a}lsË ;]jf, Psfp06 :6]6\d]G6 ;'ljwf, lgMz'Ns k|fKt ug{ ;Sb5g\ .
;fy} ?= @ nfv;Ddsf] sf/f]af/df lgMz'Ns PlalaP;, le;f 8]la6 sf8{ ;'ljwfdf @% k|ltzt 5'6, d]uf df]afOn a}+lsËdf %) k|ltzt 5'6 k|fKt ug{
;Sb5g\ . u|fxsn] vftf vf]Ngsf] nflu d]uf/]ld6sf] /]ld6\ofG; k]d]G6 l:nk, js{ kld{6, le;f, lk=cf/= jf ljb]zL kl/rokq cfjZos kb{5 .
d]uf dft[e"ld art vftfM d]uf a}+sn] ljb]zdf a;]/ vftf vf]Ng ;lsg] u/L d]uf dft[e"ld art vftf NofPsf] xf]] h;df z'Go df}Hbftdf
vftf vf]Ng ;lsG5. ;fy} cgnfO{g a}+lsË÷df]afO{n a}+lsË, PlalaP; ;'ljwf tyf r]sa's hf/Ldf !)) k|ltzt 5'6, le;f 8]la6 sf8{ hf/L ubf{ @%
k|ltzt 5'6 k|fKt ug{ ;Sb5g\ . u|fxsn] ljb]zaf6 g} Bancassurance sf] ;]jf tyf shf{sf] hfgsf/L klg k|fKt ug{ ;Sb5g\ . u|fxsn] vftf
vf]Ngsf] nflu g]kfnL gful/stf,kf;kf]6{,;DalGwt b]zsf] sfo{ Ohfhtkq cfjZos kb{5 .
d]uf hLjg;fyL art vftfM j}jflxs lhjgsf] tof/Ldf /x]sf jf ljjflxt hf]8LnfO{ k|fyldstfdf /fv]/ NofOPsf] …d]uf hLjg;fyL art
vftfÚ of]hgfdf cfsif{s ;'ljwfx? pknAw 5g\ . Go"gtd ?= % xhf/d} vf]Ng ;lsg] of] vftfdf q}dfl;s ?kdf e'QmfgL x'g] u/L cfsif{s
Aofhsf] Joj:yf 5 . o; of]hgfdf u|fxsx?nfO{ r]sa's, cgnfOg a}+lsË ;'ljwf, csfpG6 :6]6d]G6, ;L–cf:jf nufotsf ;'ljwf lgMz'Ns
?kdf k|fKt x'G5 . d]uf le;f 8]la6 / qm]l86 sf8{, d]uf :df6{ df]afOn a}+lsË nufotsf ;'ljwf ;d]t k|fKt x'g] of] of]hgfdf u|fxsx?nfO{
?= % nfv;Ddsf] lgMz'Ns b'3{6gf d[To' aLdf, ?= %) xhf/;Ddsf] lgMz'Ns :jf:Yo aLdf, q]ml86 sf8{ lng'ePsf u|fxsx?nfO{ q]ml86 sf8{af6
;fdfg vl/bsf nflu ?= % nfv;Ddsf] OPdcfO{ ;'ljwf nufot cGo ljz]if 5'6x? ;d]t pknAw 5g\ .

d]uf :jl0f{d art vftfM o; of]hgf cGtu{t ?= % xhf/d} vftf vf]nL cfsif{s Aofh nufot ljleGg ;'ljwfx? k|fKt ug{ ;lsG5 /
r]sa's, cgnfOg a}+lsË, le;f 8]la6 sf8{, csfpG6 :6]6d]G6 lgMz'Ns kfO{G5 . o;} u/L ?= @ nfv;Dd PlalaP; ;]jf lgMz'Ns ul/Psf] 5 .
d]uf /fO{lhË art vftfM of] of]hgf cGtu{t ?= !) xhf/d} vftf vf]Ng ;lsg] u/L cfsif{s Aofh nufot ljleGg ;'ljwfx?
;dfj]z ul/Psf] 5 . of] of]hgfdf r]sa's, cgnfOg a}+lsË, csfpG6 :6]6d]G6, l;–cf:jf ;'ljwf lgMz'Ns kfOG5 . o:t} ?= @ nfv;Dd PlalaP;
;]jf lgMz'Ns ul/Psf] 5 .
d]uf ;j{lk|o art vftfM cToflws ;]jf tyf ;'ljwfx? /x]sf] of] vftf vf]Nbf u|fxsn] Psftk{m pRr Aofhb/ tyf csf]{ tkm{ ljleGg
;]jf tyf ;'ljwfx? lgMz'Ns ?kdf k|fKt ug{ ;S5g\ . Go"gtd ?= %) xhf/df vf]Ng ;lsg] of] vftfdf q}dfl;s ?kdf e'QmfgL x'g] u/L pRr
Aofhb/ k|bfg ul/G5 . of] of]hgdf u|fxsx?nfO{ r]sa's, cgnfOg a}+lsË, csfpG6 :6]6\d]G6\, ;L–cf:jf nufotsf ;'ljwf lgMz'Ns ?kdf
k|bfg ul/G5 . To:t} lgMz'Ns d]uf le;f 8]la6 / qm]l86 sf8{, d]uf :df6{ df]afOn a}+lsË nufotsf ;'ljwf ;d]t lng kfOg] o; of]hgfdf
u|fxsx?nfO{ ?= % nfv;Ddsf] lgMz'Ns b'3{6gf d[To' aLdf, ?= ! nfv;Ddsf] lgMz'Ns :jf:Yo aLdf, ?= % xhf/;Ddsf] cf}ifwL pkrf/ vr{
tyf q]ml86 sf8{ lng'ePsf u|fxsx?nfO{ q]ml86 sf8{af6 ;fdfg vl/bsf nflu ?= % nfv;Ddsf] OPdcfO{ ;'ljwfsf] ;d]t Joj:yf /x]sf] 5 .
d]uf skf]{/]6 a]lglkm6 ;]leË vftfM of] ljz]if u/L g]kfnsf lghfdtL ;]jf / lghL If]qdf sfo{/t sd{rf/Lx?sf ;fy} ljleGg
k]zfdf ;+nUg JolQmTjx?sf nflu NofOPsf] art of]hgf xf] h;df Go"gtd ?= ! xhf/df vftf vf]Ng ;lsG5 . o;}u/L u|fxsn] lgMz'Ns
r]sa's, lgMz'Ns csfpG6 :6]6\d]G6, lgMz'Ns l;–cf:jf ;'ljwf, lgMz'Ns cgnfO{g a+}lsË ;]jf k|fKt ug{ ;Sb5g\ . ;fy} ?= @ nfv;Ddsf]
sf/f]af/df lgMz'Ns PlalaP;, le;f 8]la6 sf8{df klxnf] jif{ nfUg] hf/L z'Nsdf 5'6, d]uf df]afOn a}+lsËdf lgMz'Ns -klxnf] jif{_, le;f
qm]l86 sf8{sf] Jfflif{s z'Nsdf %) k|ltzt 5'6 International Visa Travel Card df %) k|ltzt 5'6 -hf/L z'Nsdf_, sd{rf/Lx?sf nflu lgMz'Ns
:jf:Yo aLdf ?= ! nfv;Dd -c:ktfn egf{ ePdf_ / ?= % xhf/ -cf]=lk=8L= ;]jf c:ktfndf lnPdf_, sd{rf/Lsf] cfsl:ds d[To' aLdf se/]h
?= & nfv;Dd, 3/ shf{ tyf ;jf/L shf{sf] k|zf;lgs z'Nsdf @% k|ltzt 5'6, ljb]zL d'b|fsf] ;6xLdf ;x'lnotsf ;fy} pkef]Qmf shf{x?df
cfsif{s Aofhb/ ;d]t pknAw 5 .
d]uf sn l8kf]lh6 vftfM d]uf a}+sn] cfkm\gf u|fxsx?nfO{ sn vftfsf] ;'ljwf pknAw u/fpFb} cfPsf] 5 . o; vftfdf lgIf]k /sdsf]
cfwf/df cfsif{s Aofhb/ k|bfg ul/G5 .
d]uf d'2lt vftfM d]uf a}s

+ n] ljleGg lglZrt cjlwsf] nflu cfsif{s Aofhb/sf ljleGg d'2lt vftfx? u|fxsx? ;dIf k|:t't ub}{ cfPsf] 5 .
Df]uf a}s
+ f:of]/G] ; ;]jf
ljut s]xL jif{ b]lv g]kfnsf] a}l+ sË If]qdf a}s
+ fG:of]/G] ;sf] dfu a9\bf] 5 . ctM cfk\mgf u|fxsx?sf nflu a}s
+ n] a}s
+ f:of]/G] ; ;]jf k|bfg ub}{ cfPsf]
5 . o; cGtu{t a}s + n] cfk\mgf u|fxsx?sf nflu hLjg tyf lghL{jg aLdf ;DaGwL sfo{ ub}{ cfPsf] 5 .
hLjg tyf lglh{jg aLdf ;DaGwL sfo{ ug{sf] nflu ;fe]mbf/L ul/Psf aLdf sDkgLx? lgDg adf]lhd /x]sf 5g\ .
hLjg aLdf sDkgL lghL{jg aLdf sDkgL

g]kfn nfO{km OG:of]/]G; sDkgL lnld6]8 o'gfO6]8 OG:of]/]G; sDkgL -g]kfn_ lnld6]8
l/nfPan g]kfn nfO{km OG:of]/]G; lnld6]8 l;4fy{ OG:of]/]G; sDkgL lnld6]8
l;l6hg nfO{km OG:of]/]G; sDkgL lnld6]8 g]sf] OG:of]/]G; sDkgL lnld6]8
k|e' nfO{km OG:of]/]G; sDkgL lnld6]8 n'lDagL h]Gf/n OG:of]/]G; sDkgL lnld6]8
g]zgn nfO{km OG:of]/]G; sDkgL lnld6]8 k|'8]lG;on OG:of]/]G; sDkgL lnld6]8
Hof]lt nfO{km OG:of]/]G; sDkgL lnld6]8 lzv/ OG:of]/]G; sDkgL lnld6]8
;flgdf nfO{km OG:of]/]G; sDkgL lnld6]8 Pe/]i6 OG:of]/]G; sDkgL lnld6]8
nfO{km OG:of]/]G; skf{]/];g -g]kfn_ lnld6]8 lxdfnog h]Gf/n OG:of]/]G; sDkgL lnld6]8
u'/fF; nfO{km OG:of]/]G; sDkgL lnld6]8 k|e' OG:of]/]G; sDkgL lnld6]8
o'lgog nfO{km OG:of]/]G; sDkgL lnld6]8 cfO{PdO{ h]Gf/n OG:of]/]G; sDkgL lnld6]8
d]6 nfO{km OG:of]/]G; sDkgL lnld6]8 PgPnhL OG:of]/]G; sDkgL lnld6]8
l/nfoG; nfO{km OG:of]/]G; lnld6]8 /fli6«o aLdf sDkgL lnld6]8
chf]8 OG:of]/]G; sDkgL lnld6]8
h]g/n OG:of]/]G; sDkgL g]kfn lnld6]8
g]kfn OG:of]/]G; sDkgL lnld6]8
lk|ldo/ OG:of]/]G; sDkgL -g]kfn_ lnld6]8
;u/dfyf OG:of]/]G; sDkgL lnld6]8
;flgdf h]g/n OG:of]/]G; sDkgL lnld6]8

d]uf a}+ssf u|fxsx?n] d]uf a}+sf:of]/]G; ;'ljwf dfk{mt a}+sn] ;D´f}tf u/]sf s'g} klg aLdf sDkgLaf6 cfkm'n] /f]h]sf] aLdfn]v vl/b u/L
cfk\mgf] hLjg / ;DklQsf] aLdf ug{ ;Sb5g\ .
d]uf /]ld6
d'n'ssf] cfly{s If]qdf s"n u|fx{:y pTkfbgdf dxTjk"0f{ of]ubfg ljk|]if0f (Remittance) sf] /x]sf] tYo ;a}af6 :jLsf/ ePs} ljifo xf] . ctM
ljk|]if0fsf] dfWodaf6 b]znfO{ k|fKt x'g] Jofj;flos nfenfO{ yk of]ubfg k'¥ofpg ;d]t d]uf a}+ssf] kxn /xFb} cfPsf] 5 . o;} cg'?k ljk|]if0f
Joj;fonfO{ cl3 a9fpg tyf ljk|]if0f Joj;fosf cj;/x?sf] vf]hL ub}{ a}+sn] cfk\mgf u|fxssf nflu a[xt ljk|]if0f ;]jf pknAw u/fpFb} cfPsf]
5 h'g lgDgfg';f/ 5g\M
 :jLk\m6 6«fG;km/ -ljb]zsf h'g;'s} d'n'saf6 g]kfn leqg] ljk|]if0f ;]jf_
 l8df08 8«fk\m6 -g]kfn leq jf aflx/ hfg] ljk|]if0f vf; u/L ef/t_
 d]uf /]ld6 -g]kfn leqsf] s'g} Ps :yfgaf6 csf]{ :yfgdf /sd :yfgfGt/0f, vf8L, o"/f]k tyf cd]l/sf nufotsf ljZje/Lsf d'n'sx?af6
g]kfn lelqg] ljk|]if0fsf] nflu a}+ssf] cfkm\g} ljk|]if0f k|0ffnL_
 cGo ljk|]if0f ;]jf k|bfosx?;+u Jofj;flos ;xsfo{
d]uf a}+ssf] cTofw'lgs k|ljlwo'Qm ax'cfoflds d]uf /]ld6n] b]zleq, vf8L tyf cGo /fi6«x?af6 ;xh / t'?Gt} ljk|]if0fsf] sf/f]af/ ;Dej
agfPsf] 5 . o;sf cltl/Qm d]uf /]ld6 ;+:yfut e'QmfgLsf nflu klg TolQs} pko'Qm 5 h;df JolQm tyf ;+:yfsf u|fxsn] cfkm\gf]
cfjZostfg';f/ l56f] tyf emGem6/lxt k|s[ofaf6 e'QmfgL k|fKt ug{ ;Sb5g\ . d]uf /]ld6 sf/f]af/nfO{ ;xh agfO{ l56f] / emGem6 /lxt ;]jf
pknAw u/fpg d]uf a}+sn] d'n'sdf cfkm\g} !)@ j6f zfvf ;~hfnx? / nueu @,$)) Jofj;flos s]Gb|÷k|ltlglwsf] ;~hfn lgdf{0f u/]sf]
5 . o; ;~hfnnfO{ lg/Gt/ ?kdf d'n'ssf s'gfsfKrf;Dd / cGo ljleGg b]zx?df ;d]t lj:tf/ ub}{ n}hfg] a}+ssf] nIo 5 .
d]uf df]afOn a}+lsË

d]uf a}+sn] F1 Soft ;+u ;fe]mbf/L u/L df]afOn kmf]g dfk{mt\ k|ljlwo'Qm df]afOn a}+lsË ;]jf NofPsf] 5. u|fxsx?n] eSewa tyf Fonepay
h:tf gljgtd ljB'tLo e'QmfgL k|0ffnL dfk{mt\ ;xh Pj+ ;'/lIft ?kd} cfkm\gf] a+}lsË sf/f]af/ af/] hfgsf/L kfpg ;Sg]5g\ . df]afOnaf6} cfk\mgf]
sf/f]af/sf] ;"rgf k|fKt ug]{, df}Hbft ljj/0f k|fKt ug]{, /sd :yfgfGt/0f ug]{, lan e'QmfgL ug]{ nufot cGo ljleGg ljQLo ;'ljwfx? a}+ssf
u|fxsx?n] k|fKt ug{ ;Sg'x'G5 . OG6/g]6af6 ul/g] sf/f]af/df P; Pd P;sf] z'Ns nfUg] 5}g .
d]uf dfOqmf] a}+lsË sfo{qmd

ljQLo ;dfj]lztfaf6 cfly{s ;zlQms/0f
d]uf dfOqmf] a}+lsË d]uf a}+s g]kfn lnld6]8sf] Ps gd"gf sfo{qmd xf] . b]zsf] u|fdL0f e]udf ljQLo kx"Fr lj:tf/ ug]{ p2]Zon] cfly{s
?kdf ljkGg tyf lk5l8Psf] u|fxssf] 3/b}nf]d} k|ltkmn d"ns Pj+ u'0f:t/Lo a}+lsË ;]jf k|bfg ug'{ o;sf] d'Vo nIo xf] . u|fdL0f
If]qsf n3' Joj;foLx?sf] Jofj;flos cfjZostf cg';f/ df]afOn tyf pRr k|ljlwo'Qm cTofw'lgs pks/0f dfk{mt a}+sn] zfvf/lxt
a+}lsË ;]jf ;~rfng u/L n3'shf{, n3'art h:tf ;]jfx? k|bfg ub}{ cfPsf] 5 . u|fxs d}qL k|0ffnL, pRr bIf hgzlQm, u|fxssf] Jofj;flos
cfjZostf cg'?ksf ljQLo ;]jf d]uf dfOqmf] a}+lsË sfo{qmdsf d'n dGq x'g\ . d]uf dfOqmf]n] n3' Joj;fodf ;+nUg ;fgf Joj;foLx?nfO{
pRr:t/Lo n3'ljQ ;]jf k|bfg ub}{ a}+ssf demf}nf tyf 7"nf Joj;foLx?;Fu ;dGjo u/fO{ ahf/ d"No >[ª\vnf k4lt (Value Chain) df cfa4
u/fpFb5 . ;fy}, Jofj;flos ljsf;sf] ;DefJotfnfO{ clej[l4 ug{ d]uf s/kf]/]6, d]uf ld8 skf{]/]6÷P;=Pd=O{ / d]uf dfOqmf]af6 ;~rflnt
sfo{qmdx?n] ;dfhsf pRr, dWod / Go"g ju{sf ;Dk"0f{ u|fxsx?nfO{ Ps} ;"qdf cfa4 u/L ljQLo ;]jfsf ;fy;fy} k"0f{ Jofj;flos
;dfwfg k|bfg ug]{ d]uf dfOqmf] a+}lsË sfo{qmdsf] gLlt /x]sf] 5 .
cfwf/e"t ljz]iftfx?
 u|fdL0f If]qsf Go"g cfo ePsf tyf ljkGgju{nfO{ nlIftsfo{qmd .
 ;dfj]zL sfo{qmdM s'g} hft hflt, j0f{, ju{, lnË, wd{, k]zf, If]qtyf /fhg}lts cf:yf cflbsf cfwf/df e]befj/lxt sfo{qmd .
 d"No >[ª\vnf k4ltdf cfwfl/t sfo{qmdM 7"nf, demf}nf tyf ;fgf Joj;foLx?nfO{ Ps} lsl;dsf] ljQLo ;]jf .
 u|fxssf] 3/b}nf]d} ;Dk"0f{ a+}lsË ;]jf tyf ;'ljwf k|bfg ul/g] .
 :yfgLo txdf shf{ ljZn]if0f k|lqmof k"/f ul/g] .
 ;/n Joj:yfksLo k|lqmofaf6 sd sfuhL emGem6 .
 ;fd"lxs dfu÷cfjZostfsf cfwf/df Jofj;flos tyf ;fdflhs ljsf;;Fu ;DalGwt tflnd .
 n3'ljQ dfq geO{ ;Dk"0f{ ;]jfx? ;d]l6Psf] dfOqmf] a}+lsË ;]jf .
d'Vo ;]jf tyf ;'ljwfx?

 rfn" k'FhL shf{ – cNksflng shf{ – n3' l8df08 nf]g – n3' clwljsif{ shf{

 cfjlws shf{
 JolQmut shf{
 n3' pkef]Qmf shf{
 cGo shf{
n3' shf{sf nflu cfjZos of]UotfM ;Dk"0f{ g]kfnL gful/s tyf sfg"gL dfGotf k|fKt ;+:yf
d]uf ;/n n3'shf{M

æcufl8 a9fpg'xf];\ kl/>dL xftx?, tkfO{sf] k|ultdf xfd|f] lg/Gt/;fyÆ eGg] d"n gf/fsf] ;fydf d]uf ;/n n3'shf{ of]hgf a}+sn] NofPsf]
5 . o; shf{sf d'Vo ljz]iftfx? lgDgfg';f/ /x]sf 5g\ M
 shf{ ;Ldf M clwstd shf{ ?= !) nfv;Dd
 e'QmfgL ug'{ kg]{ cjlw M clwstd % jif{;Dd
 e'QmfgL M dfl;s ;dfg ls:tf
 k|of]hg M s[lif, Jofkf/, n3' pBd, j}b]lzs /f]huf/L, O–l/S;f, gljs/0fLo phf{, Go"g nfut 3/ nufot cGo cfod"ns sfo{x?
 lwtf] M v]tLof]Uo hUuf ;d]t /fVg ;lsg]
d]uf ;xsf/L Kofs]hM

d]uf a}+s g]kfn lnld6]8n] ;xsf/L ;+:yfx?;Fu ;xsfo{ u/]/ a}+lsË ;]jf gk'u]sf ljkGg ju{sf hgtfnfO{ ;]jf k'¥ofpg] d'Vo p2]Zosf ;fy}
;xsf/L ;+:yf / o;sf kbflwsf/Lx?nfO{ d]uf /]ld6sf] Ph]G;L, qm]l86 sf8{, sn vftf, 8]lj6 sf8{, yf]s shf{ ;'ljwf, shf{ ;]jf z'Nsdf 5'6
h:tf ;]jfx? Kofs]hdf pknAw u/fpg] u/]sf] 5 .
d]uf zfvf/lxt a}+lsË ;]jfM

b]zsf clwsf+z jfl0fHo a}+sx?af6 ;~rflnt sfo{qmdx? zx/L If]qdf ;Lldt 5g\ . 7"nf tyf demf}nf Joj;foL dfq k|fyldstfdf k/]sf] h:tf]
b]lvG5 h;sf sf/0f u|fdL0f txsf clwsf+z hg;d'bfo, vf;u/L s[lif If]qdf ;+nUg ljkGgju{sf JolQm÷kl/jf/ cfw'lgs a}+lsË ;]jfaf6 al~rt
x'g' k/]sf] oyfy{nfO{ b[li6ut ub}{ d]uf a}+sn] cy{tGqsf] d"n cfwf/sf] ?kdf /x]sf] s[lif If]qdf ;+nUg ljkGg ju{nfO{ nlIft u/L pxfFx?s}
3/b}nf]df ;]jf k|bfg ug{ zfvf /lxt a}+lsË ;]jf (Branchless Banking) ;~rfngdf NofPsf] xf] . zfvf /lxt ;]jf lj:tf/ ubf{ dfgjLo tyf
k|fljlws hf]lvdx? pRr x'g] ePsf]n] o; a}+sn] ;'/lIft k|fljlws pks/0f dfk{mt k|To]s sf/f]af/nfO{ u|fxs :jo+sf] cf}+7f 5fkaf6 dfq
cg'df]bg (Electronic Verification Through Thumb Impression) ug]{ tyf u|fxsx?nfO{ ljB'tLo sf8{ pknJw u/fpg] h:tf ;fjwfgLx? ckgfO{
sfo{qmd ;~rfng ul//x]sf] 5 . :yfgLo JolQmx?nfO{ Jofj;flos k|ltlglwsf ?kdf ljsf; ub}{ ;~rfng ul/g] of] ;]jfnfO{ d]uf dfOqmf]
a}+lsË sfo{qmd;Fu cfa4 ul/Psf] 5 .
-s_ of] ;]jf sf7df8f+} pkTosf aflx/sf o; a}+ssf zfvf sfof{no/x]sf] :yfgaf6 lglZrt b"/L leq /xg] :yfgx?af6 ;~rfng ul/G5 .
-v_ ;]jf k|bfg ug{ :yfgLo JolQm tyf ;+:yfx?nfO{ Jofj;flos k|ltlglw agfO{ Point Of Sale (POS) sf] k|of]u u/L ;~rfng ul/Psf] 5 .
-u_ zfvf/lxt ;]jf lng rfxg] u|fxsx?nfO{ a}+sn] ljB'tLo sf8{ pknAw u/fpF5 .
-3_ k|To]s sf/f]af/ ug'{ k"j{ tyf sf/f]af/ ;DkGg u/] kZrft\ pQm POS n] cfjfhaf6 ;d]t sf/f]af/sf] cj:yfsf] ;"rgf lbG5 tyf b'O{ k|lt
Advice Print u5{.
;]jf tyf ;'ljwfx?M

 u|fxsx?nfO{ zfvf/lxt ;]jfdf cfj4 ug]{ tyf vftf vf]Ng]
 art tyf e'QmfgL ;'ljwf
 Pp6f vftfaf6 csf]{ vftfdf /sd :yfgfGt/0f ug]{
 df]afOn kmf]g l/rfh{ tyf O{–6kck
 /]ld6\ofG; ;'ljwf
 vftfsf] df}Hbft x]g]{ tyf :6]6d]G6 5fKg]

zfvf/lxt a}+lsË s]Gb|x?

qm=;= k|b]z lhNnf lgoGq0f ug]{ zfvf :yfgx? hDdf :yfg
! ! ´fkf ljtf{df]8 a/fbzL, emfkfahf/, uf]Nwfk, xNbLaf/L, s'df/vf]6 %
@ ! df]/ª lj/f6gu/ -!_ af}bfxf, a'9Lu+uf @
# ! df]/ª lj/f6gu/ -@_ /Ë]nL !
$ ! ;'g;/L lj/f6gu/ -!_ u9Lu+uf ufpFkflnsf -@_ @
% ! ;'g;/L w/fg w/fg, a/fxfIf]q @
^ @ wg'iff hgsk'/ ;a}nf !
& @ wg'iff nIdLlgof wg'iffwfd !
* @ ;nf{xL xl/jg nfnaGbL -@_, a/fyjf, afUdtL, OZj/k'/, xl/jg ^
( @ /f}tx6 xl/jg rGb|lgufxk'/ !
!) # l;Gw'kfNrf]s rf}tf/f ;fFuf rf]su9L -$_, 7"nf] l;?jf/L %
!! # sf7df8f}+ uf]+ua' wd{:ynL -@_, sfe|]:ynL #
!@ # sf7df8f}+ dxf/fhu~h 6f]vf !
!# # sf7df8f}+ sn+sL rGb|flu/L, gfufh'{g @
!$ # sf7df8f}+ 6]s' lstL{k'/ gu/kflns !
!% # nlntk'/ hfjnfv]n dxfnIdL !
!^ # /;'jf :ofk|'mj]zL pQ/fv08, uf];fOs'08 @
!& @ af/f jL/u~h -!_ lhtk'/ l;d/f -@_, sn}of #
!* @ Kf;f{ jL/u~h -@_ ax'b/dfO{, k;f{u9L, ;v'jf k;f{gL #
!( # wflbª wflbªa];L l;4n]s, lgns07 gu/kflnsf @
@) # lrtjg gf/fo0fu9 -!_ e/tk'/ -@_ @
@! # lrtjg 6fF8L v}/xgL gu/kflnsf !
@@ # Dfsjfgk'/ x]6f}+8f -!_ x]6f}+8f, dgx/L @
@# $ sf:sL kf]v/f -!_ kf]v/ dxfgu/kflnsf !
@$ $ sf:sL n]vgfy kf]v/ dxfgu/kflnsf -@_ @
@% % ?kGb]xL a'6jn -!_ z'4f]wg, ;}gfd}gf, ltnf]Qdf, k/f}jf, s/flxof %
@^ % ?kGb]xL e}/xjf bofgu/, l;of/L @
@& % ?kGb]xL dlgu|fd ltnf]Qdf !
@* % c3f{vfFrL c3f{vfFrL ;lGwvsf{ -@_, e'ldsf:yfg, dfnf/fgL, 5qb]j %
@( % bfª 3f]/fxL 3f]/fxL -#_, dfgk'/, b'?jf, gf/fo0fk'/ ^
#) % bfª t'N;Lk'/ 8fFuL;/g, zfGtLgu/, t'N;Lk'/ #
#! ^ afFs] g]kfnu~h l;tfk'/, /fKtL;f]gf/L, vh'/f #
#@ & s}nfnL wgu9L -!_ uf}/Lu+uf, wgu9L -@_, rf}dfnf, 3f]8f3f]8L, hf]zLk'/ -@_, x;'lnof *
## & s~rgk'/ wgu9L -!_ s[i0fk'/ !
#$ & c5fd ;fFkm]au/ dfv{', l;plb, 5/k6\6L, rf}/k6\6L, afGgLu9L hou9 %
#% & 88]nw'/f hf]ua'9f k/z'/fd, cnLtfn @
#^ $ kj{t s'Zdf kmn]jf; ahf/, df]bL, s'Zdf #
#& % kfNkf /fdk'/ /fh3/] !
#* $ :ofËhf /fdk'/ rfkfsf]6 ahf/ !
#( ! pbok'/ /f}tfdfO{ lqo'uf -@_ @
$) % Uf'NdL td3f; 5qsf]6 -@_, d';Lsf]6 -@_, dflnsf %
$! # sfe|] l7ld ag]kf !
$@ # l;Gw'nL l;Gw'nL tLgktg -@_ @
$# ^ ;Nofg ;Nofg vnFuf 5q]Zj/L -@_, af3rf}/, zf/bf -@_, agu9 s'leG8] ^
$$ & bfr{'nf bfr{'nf vnFuf dxfsfnL gu/kflns -@_, dflnsf ch'{g #
$% % slknj:t' c3f{vfFrL dx]Gb|sf]6 !
$^ # g'jfsf]6 dxf/fhu~h yfgl;Ë !
hDdf !!(

ul/a tyf cgfy aflnsf u[xnfO{ ;xof]u M

cfly{s >f]tn] sdhf]/ aflnsfx?nfO{ cfTdlge{/ agfpg …ul/a tyf cgfy aflnsf u[xÚ gfds u}/ gfkmfd"ns ;+:yf dfk{mt d]uf a}+sn]
pgLx?sf] lzIffsf] nflu ;xof]u k'¥ofPsf] 5 . xfn of] ;:+yfn] @( hgf gfgLx?nfO{ lzIff k|bfg ub}{ cfO/x]sf] 5 . a}+ssf] jflif{sf]T;jsf]
pknIodf pQm u}/ gfkmfd"ns ;+:yfnfO{ cfly{s ;xof]u k|bfg ul/Psf] lyof] .
“International Society for Krishna Consciousness-Nepal (ISKCON)” nfO{ hnbfgdf ;xof]u M

ISKCON åf/f s[i0f hGdfi6dL kj{df cfof]lht ;df/f]xdf d]uf a}+sn] ;xefuLx?nfO{ vfg]kfgL ljt/0f u/]/ ;xof]u u/]sf] lyof] .
afUdtL ;/;kmfO{ cleofgdf ;xof]u Pj+ ;xeflutf M

d]uf a}+sn] afUdtL ;kmfO{ cleofgnfO{ ;kmn kfg]{ p2]Zon] cfof]hgf ul/Psf] sfo{qmddf ;xof]usf] ;fy;fy} a}+ssf sd{rf/Lx? klg ;xefuL
eO{ afUdtL ;/;kmfO{ cleofgdf ;fy lbPsf lyP .
t/fO{ If]qsf] af9L kLl8tx?nfO{ ;xof]u M

@)&% ;fndf t/fO{ If]qdf cfPsf] af9Laf6 kLl8tx?sf] nflu d]uf a}+sn] /fxt ;fdfu|L vl/bsf] nflu cfly{s ;xof]u k|bfg u/]sf] lyof] .
hfu?stf tyf ;r]tgfsf] nflu xfOj] af]8{ M

d]uf a}+sn] cfkm\gf] ;+:yfut ;fdflhs pQ/bfloTj cGtu{{t sf7df8f}+ – kf]v/f ;8sv08sf] k[YjL /fhdfu{sf] efudf !)) j6f xfOj] af]8{x? h8fg
u/L ljleGg hfu?stf tyf ;"rgfTds ;Gb]zx?sf] k|Rff/k|;f/ u/]sf] 5 . 6«flkms tyf ;8s ;'/Iff ;Gb]z, jftfj/0f hfu?stf ;Gb]z, a}+lsË
art tyf ;r]tgf ;Gb]z, dfgj a]rljvg lj?4sf] ;r]tgf ;Gb]z nufotsf ;"rgfTds km\n]S; af]8{x? nufPsf] 5 .
uf]/vf / bf]nvfdf @)&@ ;fnsf] e"sDk kLl8t afnaflnsfnfO{ z}lIfs ;fdfu|L ljt/0f M
@)&@ ;fn a}zfvsf] e"sDkaf6 kLl8t uf]/vf / bf]nvf lhNnfsf afnaflnsfx?sf] lzIffdf d]uf a}+sn] ;xof]u ub}{ cfO/x]sf] 5 . oL lhNnfsf
@)÷@) hgf afnaflnsfx?n] d]uf a}+saf6 5fqj[lt k|fKt ul//x]sf 5g\ .
kj{t lhNnf k|x/L rf}sLdf vfg]kfgL 6\ofª\sL ljt/0f M

;fdflhs pQ/bfloTj lgjf{x ug{] qmddf o; a}+sn] lhNnf k|x/L sfof{no, kj{tnfO{ vfg]kfgL 6\ofª\sL k|bfg u/L ;xof]u u/]sf] lyof] .
wflbª lhNnfsf afnaflnsfnfO{ ;xof]u M

d]uf a}+sn] wflbª lhNnfsf] ljleGg ljBfnox?df cWoog/t afnaflnsfx?nfO{ emf]nf tyf cEof; k'l:tsfx? k|bfg u/L ;xof]u u/]sf]
lyof] .
kf]v/f tyf sf7df8f}+sf ;8s afnaflnsfx?nfO{ Hofs]6 k|bfg M

a}+sn] ;]G6 h]ljo;{ :s"nsf ljBfyL{x? dfkm{t kf]v/f tyf sf7df8f}+sf ;8s afnaflnsfnfO{ !)) yfg Hofs]6 k|bfg u/L hf8f] df};ddf
lr;f]af6 aRg ;xof]u u/]sf] lyof] .
cgfyfno lgdf{0fsf nflu kljq ;dfh ;]jf g]kfnnfO{ ;xof]u M

o; a+}sn] kljq ;dfh ;]jf g]kfnnfO{ ef}lts ;fdfu|Lx? -OF6f / l;d]G6_ k|bfg u/L cgfyfno 3/ lgdf{0fdf ;xof]u k'¥ofPsf] lyof] . kljq
;dfh ;]jf g]kfnn] ljleGg ;d"xx?nfO{ vfgf, :jf:Yo, lzIff tyf kf]if0f tTj pknAw u/fpFb} cfO/xsf] 5 . xfn ;f] ;+:yfn] afnaflnsf, Psn
dlxnf tyf h]i7 gful/sx? u/L %% hgfnfO{ x]/rfx ul//x]sf] 5 . kljq ;dfh ;]jf g]kfnn] afnaflnsfx?nfO{ dfWolds txsf] lzIff tyf
Jofj;flos tflndx? h:t}M l;nfO{, cfwf/e"t sDKo'6/ tflnd, hfu?stf tflnd / k|lzIf0fx? ;~rfng ub}{ cfPsf] 5 .
g]kfn ;/sf/sf] xg{ lgif]w cleofgdf ;xof]u M

d]uf a}+sn] g]kfn ;/sf/sf] xg{ lgif]w cleofgdf ;xof]u k'¥ofpg] p2]Zon] ;j{;fwf/0fx?sf] Wofgfsif{0f ug{ ;fj{hlgs nufot lghL ;jf/L
;fwgx?df 6fF:g] …gf] xg{Ú l:6s/ ljt/0f u/]sf] lyof] eg] xg{ lgif]lwt If]qsf ljleGg :yfgdf km\n]S; Aofg/ /fvL o; cleofgnfO{ yk
;xof]u u/]sf] lyof] .
;j{;fwf/0fnfO{ df:s ljt/0f

jfo' k|b'if0fsf] sf/0f sf7df8f}+ pkTosfsf ;j{;fw/0fsf] :jf:Yodf k|ToIf ?kdf k|lts"n k|efj kl//x]sf] kl/k|]Ifdf w'nf] tyf k|b'lift xfjfaf6

arfpg] p2]Zon] d]uf a}+sn] sf7df8f}+ pkTosfsf s]xL ;j{;fw/0fx?nfO{ df:s ljt/0f u/]sf] lyof] .
sflndf6L kmnkm"n tyf t/sf/L ahf/ ljsf; af]8{nfO{ Pn=O{=l8= l:qmg k|bfg
d]uf a}+s g]kfn lnld6]8n] sflndf6L kmnkm"n tyf t/sf/L ahf/ ljsf; af]8{nfO{ tLg yfg l:qmg l8:Kn] k|bfg u/]sf] lyof] . u|fxsju{x?nfO{
ljleGg kmnkm"n tyf t/sf/Lx?sf] d"No b/sf af/]df hfgsf/L u/fpg] p2]Zosf ;fy} :jR5 / ;kmf kmnkm"n tyf t/sf/Lsf] af/]df hfu?stf
k|bfg ug{, ;fy;fy} ljQLo ;fIf/tfsf] hfgsf/L ;d]t u/fO{ ;+:yfut ;fdflhs pQ/bfloTj lgjf{x ug'{ of] sfo{sf] d'Vo p2]Zo /x]sf] lyof] .
JxLn r]o/ lqms]6 ;3+nfO{ ;xof]u M

km/s Ifdtfsf ;d"xnfO{ ;xof]u / k|f]T;fxg ug{] efjgfsf ;fy d]uf a}+s g]kfn lnld6]8n] JxLn r]o/ lqms]6 ;+3nfO{ h;L{x? k|bfg u/L
;xof]u / ;dy{g u/]sf] lyof] .
lgM;xfo ;xof]u kl/ifb g]kfnnfO{ ;xof]u M

d]uf a}+sn] wflbª l:yt lgM;xfo ;xof]u kl/ifb g]kfnnfO{ cfly{s ;xof]u u/]sf] lyof] . of] u}/ gfkmfd"ns ;+:yfn] cfly{s l:ylt sdhf]/
ePsf] kl/jf/sf k|ltefzfnL ljBfyL{x?nfO{ klxn] b]lv g} ;xof]u ub}{ cfO/xsf] 5 . ;f] ;+:yfn] xfn;Dd %( hgf ljBfyL{nfO{ P;=Pn=;L= pQL0f{
ug{ d2t ul/;s]sf] 5 . xfn () hgf ljBfyL{ ;f] ;+:yfsf] ;xof]udf cWoog/t 5g\ .
gjHof]tL g]qfnoåf/f ;~rflnt cfFvf pkrf/ lzlj/df ;xof]u M

a}+sn] gjHof]tL g]qfnonfO{ ;f] ;+:yfåf/f cfof]lht cfFvf pkrf/ lzlj/ ;~rfngsf] nflu ef}lts ;xof]u k|bfg u/]sf] lyof] . ;f] lzlj/df #))
hgf la/fdLx?sf] cf]lkl8 ;]jf, PNsf]g n]G; ODKnfG6];g sf6f/fS6 ;h{/Låf/f !%) hgf la/fdLsf] zNolqmof, * hgf la/fdLsf] Po/ l;l/hsf]
zNolqmof / !)) hgf la/fdLnfO{ OPg6L ;]jf k|bfg u/]sf] lyof] .
km]nf]l;k ;f];fO6L g]kfnnfO{ ;xof]u M

d]uf a}+sn] km]nf]l;k ;f];fO6L g]kfnsf] sfo{qmd cf]l/og6];g df]laln6L P08 dgL cfO8]G6Llkms];g 6«]lgªdf b[li6lalxg hgzlQmnfO{ tflnd lbPsf]
lyof] . of] sfo{qmd cGtu{tsf tflndx? b[li6lalxg hgzlQmnfO{ :jfjnDaL x'gsf nflu b]zsf ljleGg :yfgx? h:t}M ljBfno, SofDk;,
;/sf/L sfof{no, c:ktfn tyf ;8sx?df lbOPsf] lyof] . ;f] sfo{qmddf a}+sn] XjfO6 l:6s / a]n k|bfg u/]sf] lyof] .
a"9flgns07 :s'nsf] ;f]l;on ;le{; SnanfO{ ;xof]u M

d]uf a}+sn] ^ j6f ;f]nf/ Kofgn vl/b u/L a"9flgns07 :s"nsf] ;f]l;on ;le{; Snadfkm{t vf]6fª lhNnfsf] xfQL9'ª\u] ufpFdf ;f]nf/ Kofgn
ljt/0f u/]sf] lyof] .
;nf{xL lhNnfdf Anfª\s]6x? ljt/0f M

a}+sn] hf8f] df};ddf zLtnx/af6 hf]ufpg] p2]Zon] ;nf{xLsf] v}/fjf ufFpdf Anfª\s]6x? ljt/0f ug]{ sfo{ u/]sf] lyof] .
g]kfn :sfp6 :jod\;]jsx?nfO{ ;dy{g M

d]uf a}+sn] dxflzj/fqLsf] rf8df g]kfn :sfp6sf :jo+;]jsnfO{ T-shirts pknAw u/fO{ ;dy{g Pj+ ;xof]u u/]sf] lyof] .
dlxnf af}4 ;d"xåf/f cfof]lht …lk; jfsÚ df ;xof]u M

o"=P;= a+unf Po/nfOG; b'3{6gfdf lgwg ePsf ofq'x?sf] ;Demgf Pj+ rL/ zflGtsf] sfdgf ub{} dlxnf af}4 ;d"xåf/f cfof]lht zflGt k}bn
ofqfnfO{ a}+sn] ;xof]u u/sf] lyof] . d]uf a}+sn] ;f] ;+:yfnfO{ gdf] a'4 kl/;/df ul/Psf] j[Iff/f]k0fdf klg ;xof]u u/]sf] lyof] .
l7dL l:yt ;+f:s[lts ;Dkbfsf] dd{t ;Def/df ;xof]u M

d]uf a}+sn] ;+f:s[lts ;Dkbfsf] hu]{gf ug]{ p2]Zon] eQmk'/ l:yt k|flrg / k/Dk/fut ;Dkbf l;4LsfnL emf]5]F dd{t ;Def/ ug{ l;4LsfnL
emf]5]F dd{t pkef]Qmf ;ldltnfO{ cfly{s ;xof]u u/]sf] lyof] .
g]kfnu~h If]qdf l;l;l6eL h8fgsf nflu cfly{s ;xof]u M

a}+sn] g]kfnu~hsf If]qx?df l;l;l6eL h8fg ug{sf nflu cfly{s ;xfotf pknAw u/fPsf] lyof] . l;l;l6eL h8fg kZrft\ oL If]qx?sf]
;'/Iff l:ylt yk dha't ePsf] 5 .
g]kfn dWoljGb' sDo'lg6L d]df]l/on xl:k6nnfO{ ;xof]u M

a+}sn] zlxbgu/, sfjf;f]tL l:yt g]kfn dWoljGb' sDo'lg6L d]df]l/on xl:k6nnfO{ Ps yfg Po/ slG8zg k|bfg u/]sf] lyof] . la/fdLx?nfO{
;]jfdf yk u'0f:t/Lotf k|fKt x'g] ljZjf;sf ;fy ;f] Po/ slG8zg k|bfg ul/Psf] lyof] .



PsLs[t ljQLo cj:yfsf] ljj/0f -jf;nft_

#@ cfiff9, @)&% -!^ h'nfO{ @)!*_ /sd ?=
;d"x a}+s
ljj/0f gf]6 cfiff9 d;fGt cfiff9 cfiff9 cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt
@)&% d;fGt d;fGt @)&% @)&$ @)&#
@)&$ @)&#
;DklQ
gub tyf gub ;dfg 4.1 6,624,001,710 - - 6,604,219,381 3,694,124,649 5,006,939,257
g]kfn /fi6« a}+sdf /x]sf] df}Hbft tyf
4.2 5,349,395,118 - - 5,349,395,118 1,978,984,471 1,792,593,140
lng'kg]{ /sd
a}+s tyf ljQLo ;+:yfdf /x]sf] df}
4.3 863,842,168 - - 883,607,497 342,556,434 573,208,646
Hbft tyf nufgL
Jo"TkGg -8]l/e]l6e_ ljQLo pks/0f 4.4 3,284,579,055 - - 3,284,579,055 1,976,307,111 1,372,301,054
cGo Jofkfl/s ;DklQx? 4.5 - - - - - -
a}+s tyf ljQLo ;+:yfnfO{ k|jfx
4.6 1,591,787,019 - - 1,591,787,019 761,900,436 430,939,774
u/]sf] shf{ tyf ;fk6L
u|fxsx?nfO{ k|jfx u/]sf] shf{
tyf ;fk6L 4.7 55,528,642,459 - - 55,528,642,459 34,294,582,721 27,254,544,479
lwtf]kqdf u/]sf] nufgL 4.8 7,068,825,546 - - 7,068,825,546 3,856,715,747 4,185,754,176

rfn" s/ ;DklQ 4.9 22,063,517 - - 22,063,517 18,894 -
;xfos sDkgLdf nufgL 4.10 - - - 200,000,000 - -
;Da4 sDkgLdf nufgL 4.11 - - - - - -
;DklQdf nufgL 4.12 243,938,051 - - 243,938,051 58,700,146 58,700,146
;DklQ / pks/0f 4.13 673,135,058 - - 673,135,058 293,284,553 254,415,817
u'8jLn -Voflt_ / cd"t{ ;DklQ 4.14 25,951,832 - - 25,951,832 8,844,170 8,928,634
:yug s/ ;DklQ 4.15 - - - - - -
cGo ;DklQ 4.16 588,701,252 - - 588,802,911 477,232,394 472,292,458
s"n ;DklQ 81,864,862,784 - - 82,064,947,443 47,743,251,726 41,410,617,581
bfloTj
a}+s tyf ljQLo ;+:yfnfO{{ ltg{ afFsL
4.17 986,650,312 - - 986,650,312 - 3,641,665,896
/sd
g]kfn /fi6« a}+snfO{ ltg{ afFsL /sd 4.18 603,570,074 - - 603,570,074 - 800,153,425
Jo"TkGg -8]l/e]l6e_ ljQLo pks/0f 4.19 3,258,183,519 - - 3,258,183,519 1,954,123,586 1,349,199,592
u|fxsx?sf] lgIf]k bfloTj 4.20 63,299,234,054 - - 63,498,999,382 39,389,303,555 30,875,602,487
;fk6L 4.21 - - - - - -
rfn" s/ bfloTj 4.9 - - - - - 1,634,366
Joj:yf /sdx? 4.22 11,490,000 - - 11,490,000 11,643,400 11,643,400
:yug s/ bfloTj 4.15 73,532,232 - - 73,532,232 11,636,077 37,885,543
cGo bfloTjx? 4.23 997,524,338 - - 998,294,968 426,647,724 366,123,411
hf/L ul/Psf] C0fkq 4.24 - - - - - -
c;'/lIft ;xfos cfjlws bfloTj 4.25 - - - - - -
s"n bfloTj 69,230,184,529 - - 69,430,720,489 41,793,354,342 37,083,908,120
k'“hL
z]o/ k'FhL 4.26 10,285,526,578 - - 10,285,526,578 4,582,313,020 3,240,575,146
z]o/ lk|ldod 2,563,881 - - 2,563,881 - 540,058
;l~rt d'gfkmf 709,076,511 - - 708,625,211 646,343,557 506,254,897
hu]8f 4.27 1,637,511,285 - - 1,637,511,285 721,240,807 579,339,360
z]o/wgLx?sf] s"n h]yf 12,634,678,255 - - 12,634,226,955 5,949,897,384 4,326,709,461
u}/ lgolGqt :jfy{ - - - - - -
hDdf k'“hL 12,634,678,255 - - 12,634,226,955 5,949,897,384 4,326,709,461
hDdf bfloTj / k'“hL 81,864,862,784 - - 82,064,947,443 47,743,251,726 41,410,617,581
;Defljt bfloTj tyf k||ltj4tf 4.28 10,591,062,011 - - 10,591,062,011 5,841,174,841 5,444,549,416
k|lt z]o/ v"b ;DklQ 122.84 - - 122.84 129.84 133.52
cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/

ef]haxfb'/ zfx uf]kfn vgfn dbg s'df/ cfrfo{ Pkm=l;=P= zlz ;Tofn
cWoIf ;~rfns ;~rfns ;fe]mbf/
l6=cf/= pkfWof P08 sDkgL, rf6{8{ PsfpG6]06\;
d'lQm/fd kf08] O{Gb| axfb'/ dNn 7s'/L afns[i0f lzjfsf]6L cg'kdf v'~h]nL /d]z v8sf
;~rfns ;~rfns ;~rfns k|d'v sfo{sf/L clws[t k|d'v ljQ tyf of]hgf
ldltM @)&% kf}if $ ut]
:yfgM sdnfbL, sf7df8f}+

PsLs[t gfkmf gf]S;fgsf] ljj/0f

! >fj0f @)&$ b]lv #@ cfiff9 @)&% -!^ h'nfO{ @)!& b]lv !^ h'nfO{ @)!*_
/sd ?=
;d"x a}+s
ljj/0f gf]6 cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt
@)&% @)&$ @)&% @)&$
Aofh cfDbfgL 4.29 6,022,144,803 - 6,022,144,803 4,114,980,350
Aofh vr{ 4.30 3,647,071,114 - 3,648,583,238 2,399,398,363
v"b Aofh cfDbfgL - 2,375,073,689 - 2,373,561,565 1,715,581,987
z'Ns tyf sldzg cfDbfgL 4.31 320,268,595 - 320,268,595 217,027,502
z'Ns tyf sldzg vr{ 4.32 24,550,178 - 24,550,178 16,065,589
v"b z'Ns / sldzg cfDbfgL - 295,718,417 - 295,718,417 200,961,913
v"b Aofh, z'Ns / sldzg cfDbfgL 2,670,792,105 - 2,669,279,981 1,916,543,900
v"b Jofkfl/s cfDbfgL 4.33 152,095,765 - 152,095,765 138,540,125
cGo ;~rfng cfDbfgL 4.34 52,000,269 - 52,000,269 36,249,399
s"n ;~rfng cfDbfgL - 2,874,888,138 - 2,873,376,014 2,091,333,423
shf{ tyf cGo gf]S;fgLsf] nflu Joj:yf÷-lkmtf{_ 4.35 12,412,923 - 12,412,923 119,821,839
v"b ;~rfng cfDbfgL - 2,862,475,215 - 2,860,963,091 1,971,511,584
;~rfng vr{ - - - - -
sd{rf/L vr{ 4.36 699,512,735 - 698,940,335 487,022,696
cGo ;~rfng vr{ 4.37 371,008,247 - 370,670,256 293,886,277
x|f;s6\6L / kl/zf]wg 4.38 79,243,277 - 79,243,277 60,393,455
;~rfng d'gfkmf - 1,712,710,957 - 1,712,109,223 1,130,209,156
u}/ ;~rfng cfDbfgL 4.39 145,137,028 - 145,137,028 -
u}/ ;~rfng vr{ 4.40 14,251,024 - 14,251,024 -
cfos/ cl3sf] d'gfkmf - 1,843,596,961 - 1,842,995,228 1,130,209,156
cfos/ vr{ 4.41 525,793,888 - 525,643,455 335,676,952
rfn" s/ vr{ - 454,199,323 - 454,048,890 347,052,061
:yug s/ - 71,594,565 - 71,594,565 (11,375,109)
o; cjlwsf] d'gfkmf - 1,317,803,073 - 1,317,351,773 794,532,204
d'gfkmf af“8kmf“8
a}+ssf z]o/wgLx? - 1,317,803,073 - 1,317,351,773 794,532,204
u}/ lgolGqt :jfy{ - - - - -
o; cjlwsf] d'gfkmf - 1,317,803,073 - 1,317,351,773 794,532,204
k|lt z]o/ cfDbfgL
cfwf/e"t k|lt z]o/ cfDbfgL 4.14 18.02 - 18.01 18.49
3'lnt -8fOn'6]8_ k|lt z]o/ cfDbfgL 4.14 18.02 - 18.01 18.49


PsLs[t cGo lj:t[t cfDbfgLsf] ljj/0f

/sd ?=
;d"x a}+s
ljj/0f gf]6 cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt
@)&% @)&$ @)&% @)&$
o; jif{sf] d'gfkmf - 1,317,803,073 - 1,317,351,773 794,532,204
cfos/ kl5sf] cGo lj:t[t cfDbfgL
-s_ gfkmf÷gf]S;fgdf k'gj{lu{s/0f gul/g] lzif{sx?
– xfnsf] d"Nodf -km]o/ EofNo'_ d"NofÍg
ul/Psf OlSj6L pks/0fdf ul/Psf] - (96,055,851) - (96,055,851) (44,464,869)
nufgLaf6 gfkmf÷-gf]S;fg_
– k'gd{"NofÍgaf6 ePsf]
- 53,559,250 - 53,559,250 -
gfkmf÷-gf]S;fg_
– kl/eflift nfe of]hgfaf6
- 33,837,275 - 33,837,275 (5,116,317)
ePsf] ladfÍL gfkmf÷-gf]S;fg_
– dfly pNn]lvt lzif{sx?df cfos/ - 2,597,798 - 2,597,798 14,874,356
gfkmf÷-gf]S;fg_ df k'gj{lu{s/0f
- (6,061,528) - (6,061,528) (34,706,830)
gul/g] cGo v"b lj:t[t cfDbfgL
-v_ gfkmf÷gf]S;fgdf k'gj{lu{s/0f ul/Psf jf ug{ ;lsg] lzif{sx?
– gub k|jfxdf x]lhËaf6
- - - - -
ePsf] gfkmf÷-gf]S;fg_
– ljb]zL ;~rfngsf] ljQLo ;DklQ
?kfGt/0faf6 ePsf] ;6xL - - - - -
gfkmf÷-gf]S;fg_
– dfly pNn]lvt lzif{sx?df cfos/ - - - - -
– gfkmf÷gf]S;fgdf k'gj{lu{s/0f - - - - -
gfkmf÷-gf]S;fg_ df k'gj{lu{s/0f
ul/Psf jf ug{ ;lsg] cGo v"b - - - - -
lj:t[t cfDbfgL
-u_ OlSj6L ljlwaf6 n]vf°g
ul/Psf] ;Da4 sDkgLsf] cGo - - - - -
lj:t[t cfDbfgLsf] c+z
o; jif{sf] cfos/ kl5sf] cGo
- (6,061,528) - (6,061,528) (34,706,830)
lj:t[t cfDbfgL
hDdf lj:t[t cfDbfgL - 1,311,741,545 - 1,311,290,245 759,825,374
s"n lj:t[t cfDbfgLsf] af“8kmf“8
a}+ssf z]o/wgL - 1,311,741,545 - 1,311,290,245 759,825,374
u}/ lgolGqt :jfy{ - - - -
o; cjlwsf] s"n lj:t[t cfDbfgL - 1,311,741,545 - 1,311,290,245 759,825,374


PsLs[t gub k|jfx ljj/0f

/sd ?=
;d"x a}+s
ljj/0f cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt
@)&% @)&$ @)&% @)&$
sf/f]af/ ;~rfngaf6 gub k|jfx
Aofh cfDbfgL 5,615,284,567 - 5,615,284,567 3,875,771,484
z'Ns tyf cGo cfDbfgL 318,163,907 - 318,163,907 227,579,813
nfef+z k|fKtL - - - -
cGo ;~rfng ultljlwaf6 k|fKtL 189,233,516 - 189,233,516 191,148,776
Aofh e'QmfgL (3,597,505,916) - (3,599,018,040) (2,001,796,315)
sldzg tyf z'Ns e'QmfgL (24,550,178) - (24,550,178) (16,065,589)
sd{rf/L vr{ e'QmfgL (478,121,289) - (477,548,889) (345,615,125)
cGo vr{ e'QmfgL (480,026,933) - (479,688,942) (373,565,366)
;~rfng ;DklQ / bfloTjsf] kl/jt{g
1,542,477,673 - 1,541,875,940 1,557,457,676
cl3sf] ;~rfng gub k|jfx
;~rfng ;DaGwL rfn" ;DklQdf sdL÷-j[l4_
g]kfn /fi6« a}+sdf /x]sf] df}Hbft
(3,369,330,701) - (3,369,330,701) (186,391,331)
tyf lng'kg]{ /sd
a}+s tyf ljQLo ;+:yfdf /x]sf]
(536,295,767) - (536,295,767) 229,830,715
df}Hbft tyf nufgL
cGo Jofkfl/s ;DklQx? - - - -
a}+s tyf ljQLo ;+:yfx?nfO{ k|jfx
(829,886,583) - (829,886,583) (313,090,575)
u/]sf] shf{ tyf ;fk6L
u|fxsx?nfO{ k|jfx u/]sf] shf{ tyf ;k6L (8,736,706,499) - (8,736,706,499) (7,033,667,448)
cGo ;DklQ (107,455,683) - (106,323,756) (77,259,155)
;~rfng ;DaGwL rfn" bfloTjdf j[l4÷-sdL_
a}+s tyf ljQLo ;+:yfx?nfO{
986,515,552 - 986,515,552 (3,641,227,904)
ltg{ afFsL /sd
g]kfn /fi6« a}+snfO{ ltg{ afFsL /sd 595,747,447 - 595,747,447 (800,153,425)
u|fxsx?sf] lgIf]k bfloTj 11,094,396,432 - 11,274,396,432 8,186,792,376
;fk6L - - - -
cGo bfloTj 378,455,518 - 377,992,563 (17,262,699)
sf/f]af/ ;~rfngaf6 cfos/ cl3sf]
1,017,917,390 - 1,197,984,628 (2,094,971,769)
v"b gub k|jfx
cfos/ e'QmfgL (417,400,198) - (417,249,765) (348,705,322)
sf/f]af/ ;~rfngaf6 ePsf] v"b gub k|jfx 600,517,191 - 780,734,863 (2,443,677,091)
qmdz===

PsLs[t gub k|jfx ljj/0f

/sd ?=
;d"x a}+s
ljj/0f cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt
@)&% @)&$ @)&% @)&$
nufgL sf/f]af/df gub k|jfx
lwtf]kq nufgL vl/b (2,779,115,931) - (2,979,115,931) -
lwtf]kq nufgLsf] laqmLaf6 k|fKtL - - - 281,314,870
;DklQ / pks/0fsf] vl/b (223,820,694) - (223,820,694) (108,278,911)
;DklQ / pks/0fsf] laqmLaf6 k|fKtL 9,370,582 - 9,370,582 14,353,360
cd"t{ ;DklQsf] vl/b (17,538,931) - (17,538,931) (2,260,000)
cd"t{ ;DklQsf] laqmLaf6 k|fKtL - - - -
nufgL ;DklQsf] vl/b - - - -
nufgL ;DklQsf] laqmLaf6 k|fKtL 2,200,700 - 2,200,700 -
Aofh cfDbfgL 247,839,440 - 247,839,440 157,194,125
nfef+z cfDbfgL 20,148,199 - 20,148,199 2,707,271
nufgL sf/f]af/af6 ePsf] v"b gub k|jfx (2,740,916,634) - (2,940,916,634) 345,030,714
ljQLo >f]t sf/f]af/af6 gub k|jfx
C0fkq lgisfzgaf6 k|fKtL - - - -
C0fkqsf] e'QmfgL - - - -
c;'/lIft ;xfos cfjlws bfloTjsf]
- - - -
lgisfzgaf6 k|fKtL
c;'/lIft ;xfos cfjlws bfloTjsf] e'QmfgL - - - -
z]o/ lgisfzgaf6 k|fKtL 2,794,429,500 - 2,794,429,500 891,341,186
nfef+z e'QmfgL 828,335 - 828,335 (17,454,789)
Aofh e'QmfgL (76,150,094) - (76,150,094) (71,131,348)
cGo cfDbfgL÷e'QmfgL - - - -
ljQLo >f]t sf/f]af/af6 ePsf] v"b gub k|jfx 2,719,107,741 - 2,719,107,741 802,755,049
gub k|jfxdf ePsf] v"b j[l4÷-sdL_ 578,708,299 - 558,925,970 (1,295,891,328)
dh{/af6 k|fKt ePsf] gub tyf a}+s df}Hbft 2,357,235,678 - 2,357,235,678 -
gub tyf gub ;dfgdf /x]sf] z'?jftL df}Hbft 3,694,124,649 - 3,694,124,649 5,006,939,257
gub tyf gub ;dfgdf ljlgdo b/df cfPsf]
(6,066,917) - (6,066,917) (16,923,280)
kl/jt{gaf6 ePsf] cfDbfgL÷-vr{_
gub tyf gub ;dfgdf /x]sf]
6,624,001,710 - 6,604,219,381 3,694,124,649
clGtd df}Hbft


PsLs[t OlSj6Ldf ePsf] kl/jt{gsf] ljj/0f
cfly{s jif{ @)&$÷&% -@)!&÷!*_ /sd ?=
;d"x
ljj/0f a}+ssf z]o/wgLsf lgldQ u}/ hDdf
z]o/ k'FhL z]o/ ;fwf/0f ;6xL 36a9 lgodgsf/L k]mo/ EofNo' k"gd{"NofÍg ;l~rt cGo lgolGqt OlSj6L
hDdf :jfy{
lk|ldod hu]8f sf]if sf]if sf]if sf]if sf]if d'gfkmf sf]if
>fj0f !, @)&# ;fnsf] df}}Hbft
jflif{s k|ltj]bg @)&$÷&%

;dfof]hg÷k'g:{yfkgf
>fj0f !, @)&# ;dfof]lht÷k'g:{yflkt df}Hbft
o; jif{{sf]] lj:t[t cfDbfgL
o; jif{sf] d'gfkmf
cfos/ kZrft\sf] cGo lj:t[t cfDbfgL
xfnsf] d"Nodf d"NofÍg ul/Psf OlSj6L
pks/0fsf] nufgLaf6 ePsf] gfkmf÷gf]S;fg
k'gd{"NofÍgaf6 ePsf] gfkmf÷gf]S;fg
kl/eflift nfe of]hgfdf ladfÍL gfkmf÷gf]S;fg
gub k|jfxdf x]lhËaf6 ePsf] gfkmf÷gf]S;fg
ljb]zL ;~rfngsf] ljQLo ;DklQ ?kfGt/0faf6
42
ePsf] ;6xL gfkmf÷gf]S;fg
o; jif{sf] lj:t[t cfDbfgL
o; jif{ hu]8f sf]ifdf ;fl/Psf] /sd
o; jif{ hu]8f sf]ifaf6 lgsflnPsf] /sd
OlSj6Ldf l;w} b]vfOPsf] z]o/wgL;Fusf] sf/f]af/
z]o/ lgisfzg
z]o/df cfwfl/t e'QmfgL
z]o/wgLnfO{ nfef+z ljt/0f
af]g; z]o/ lgisfzg
gub nfef+z e'QmfgL
lgisfzg tyf ljt/0faf6 s"n of]ubfg
@)&$ cfiff9 d;fGtsf] clGtd df}Hbft
cfly{s jif{ @)&$÷&% -@)!&÷!*_ /sd ?=
;d"x
ljj/0f a}+ssf z]o/wgLsf lgldQ u}/
z]o/ ;fwf/0f ;6xL 36a9 lgodgsf/L k]mo/ EofNo' k"gd{N" ofÍg ;l~rt lgolGqt hDdf OlSj6L
z]o/ k'FhL lk|ldod hu]8f sf]if sf]if sf]if sf]if sf]if d'gfkmf cGo sf]if hDdf :jfy{
>fj0f !, @)&$ ;fnsf] df}H} bft 4,582,313,020 526,075,428 1,234,871 194,107,635 (3,549,512) 646,343,557 3,372,385 5,949,897,384 5,949,897,384
dh{/ dfkm{t ;fl/Psf] z]o/ tyf hu]8f 1,910,088,905 2,563,881 223,817,470 2,445,035 445,480,755 3,029,349 2,587,425,394 2,587,425,394
>fj0f !, @)&$ ;dfof]lht÷k'g:{yflkt
6,492,401,925 2,563,881 749,892,897 3,679,906 194,107,635 (3,549,512) 1,091,824,312 6,401,735 8,537,322,778 8,537,322,778
df}Hbft
o; jif{s{ f]] lj:t[t cfDbfgL
o; jif{sf] d'gfkmf 1,317,803,073 1,317,803,073 1,317,803,073
(67,239,096) (67,239,096) (67,239,096)
k'gd{N" ofÍgaf6 ePsf] gfkmf÷gf]S;fg 37,491,475 37,491,475 37,491,475
kl/eflift nfe of]hgfdf ladfÍL gfkmf÷gf]S;fg 23,686,093 23,686,093 23,686,093
43
gub k|jfxsf] x]lhË
xfnsf] d"Nodf x'g] ck]lIft kl/jt{g
gfkmf gf]S;fgdf ul/Psf] v"b k'gj{lu{st[ /sd
o; jif{ hu]8f sf]ifdf ;fl/Psf] /sd 263,470,355 414,154,352 (701,855,720) 24,231,013
o; jif{ hu]8f sf]ifaf6 lgsflnPsf] /sd (8,815,566) (8,815,566) (8,815,566)

OlSj6Ldf l;w} b]vfOPsf] z]o/wgL;Fusf]
sf/f]af/
xsk|b z]o/ lgisfzg 2,794,429,500 2,794,429,500 2,794,429,500
af]g; z]o/ lgisfzg 998,695,153 (998,695,153)
gub nfef+z e'QmfgL
k'gd{N" ofÍgaf6 ePsf] hu]8f
lgisfzg / ljt/0faf6 s"n of]ubfg 3,793,124,653 263,470,355 414,154,352 (67,239,096) 37,491,475 (382,747,800) 39,101,539 4,097,355,479 4,097,355,479
@)&% cfiff9 d;fGtsf] clGtd df}Hbft 10,285,526,578 2,563,881 1,013,363,252 3,679,906 608,261,987 (70,788,608) 37,491,475 709,076,510 45,503,274 12,634,678,255 12,634,678,255

cfly{s jif{ @)&$÷&% -@)!&÷!*_ /sd ?=
a}+s
z]o/ ;fwf/0f ;6xL lgodgsf/L k]mo/ EofNo' k"gd{"NofÍg ;l~rt lgolGqt hDdf OlSj6L
z]o/ k'FhL lk|ldod hu]8f sf]if 36a9 sf]if sf]if sf]if sf]if d'gfkmf cGo sf]if hDdf :jfy{

>fj0f !, @)&# ;fnsf] df}}Hbft 3,772,169,219 540,058 367,474,213 1,234,871 413,965 35,511,976 4,177,344,302 4,177,344,302
;dfof]hg÷k'g:{yfkgf (531,594,074) 549,309,482 (17,715,408)
NFRS ;dfof]hg 182,991,995 27,575,897 (43,468,550) (17,734,183) 149,365,158 149,365,158
>fj0f !, @)&# ;dfof]lht÷k'g:{yflkt
3,240,575,146 540,058 367,474,213 1,234,871 182,991,995 27,575,897 506,254,897 62,385 4,326,709,461 4,326,709,461
df}Hbft
o; jif{s
{ f]] lj:t[t cfDbfgL
o; jif{sf] d'gfkmf 794,532,204 794,532,204 794,532,204
(31,125,408) (31,125,408) (31,125,408)
k'gd{N" ofÍgaf6 ePsf] gfkmf÷gf]S;fg
kl/eflift nfe of]hgfdf ladfÍL gfkmf÷gf]S;fg (3,581,422) (3,581,422) (3,581,422)
44
o; jif{ hu]8f sf]ifaf6 lgsflnPsf] /sd (81,737,443) 82,776,082 (1,038,639)
sf/f]af/
z]o/ lgisfzg 810,143,801 810,143,801 810,143,801
cfj]bg gk/]sf] xsk|b z]o/sf] laqmLaf6 k|fKt
81,197,385 81,197,385 81,197,385
lk|ldod
af]g; z]o/ lgisfzg 531,594,074 (531,594,074)
gub nfef+z e'QmfgL (27,978,635) (27,978,635) (27,978,635)
lgisfzg / ljt/0faf6 s"n of]ubfg 1,341,737,874 (540,058) 158,601,215 11,115,640 (31,125,408) 140,088,660 3,310,000 1,623,187,924 1,623,187,924
@)&$ cfiff9 d;fGtsf] clGtd df}Hbft 4,582,313,020 - 526,075,428 1,234,871 194,107,635 (3,549,512) 646,343,557 3,372,385 5,949,897,384 5,949,897,384
cfly{s jif{ @)&$÷&% -@)!&÷!*_ /sd ?=
a}+s
z]o/ ;fwf/0f ;6xL lgodgsf/L k]mo/ lgolGqt hDdf OlSj6L
z]o/ k'FhL lk|ldod hu]8f sf]if 36a9 sf]if sf]if EofNo' sf]if
k'gd{N" ofÍg ;l~rt d'gfkmf cGo sf]if
sf]if hDdf :jfy{
>fj0f !, @)&$ ;fnsf] df}}Hbft 4,582,313,020 526,075,428 1,234,871 194,107,635 (3,549,512) 646,343,557 3,372,385 5,949,897,384 5,949,897,384
dh{/ dfkm{t ;fl/Psf] z]o/ tyf hu]8f 1,910,088,905 2,563,881 223,817,470 2,445,035 445,480,755 3,029,349 2,587,425,394 2,587,425,394
>fj0f !, @)&$ ;dfof]lht÷k'g:{yflkt
6,492,401,925 2,563,881 749,892,897 3,679,906 194,107,635 (3,549,512) 1,091,824,312 6,401,735 8,537,322,778 8,537,322,778
df}Hbft
o; jif{{sf]] lj:t[t cfDbfgL
o; jif{sf] d'gfkmf 1,317,351,773 1,317,351,773 1,317,351,773
(67,239,096) (67,239,096) (67,239,096)
k'gd{"NofÍgaf6 ePsf] gfkmf÷gf]S;fg 37,491,475 37,491,475 37,491,475
kl/eflift nfe of]hgfdf ladfÍL gfkmf÷gf]S;fg 23,686,093 23,686,093 23,686,093
gub k|jfxdf x]lh·af6 ePsf] gfkm÷gf]S;fg
ljb]zL ;~rfngsf] ljQLo ;DklQ
45
?kfGt/0faf6 ePsf] ;6xL gfkmf÷gf]S;fg
o; jif{ hu]8f sf]ifaf6 lgsflnPsf] /sd (8,815,566) (8,815,566) (8,815,566)
sf/f]af/
z]o/ lgisfzg 2,794,429,500 2,794,429,500 2,794,429,500
af]g; z]o/ lgisfzg 998,695,153 (998,695,153)
gub nfef+z e'QmfgL
k'gd{"NofÍgaf6 ePsf] hu]8f
lgisfzg / ljt/0faf6 s"n of]ubfg 3,793,124,653 263,470,355 414,154,352 (67,239,096) 37,491,475 (383,199,100) 39,101,539 4,096,904,178 4,096,904,178
@)&% cfiff9 d;fGtsf] clGtd df}Hbft 10,285,526,578 2,563,881 1,013,363,252 3,679,906 608,261,987 (70,788,608) 37,491,475 708,625,211 45,503,274 12,634,226,955 - 12,634,226,955


1. Reporting Entity
MEGA BANK NEPAL LIMITED (“MEGA” or “the Bank”) is a limited liability company domiciled in Nepal which has been in
operation in Nepal since 2010. The Bank is registered with the Office of the Company Registrar as a public limited
company and carries out commercial banking activities in Nepal under the license from Nepal Rastra Bank as Class “Ka”
licensed institution. It’s registered, and corporate office is at Rising Mall, Kamaladi,Kathmandu, Nepal.
The Bank offers full commercial banking services of banking products and services including loans and advances,
deposits, trade finance, e-commerce services, bullion, etc. to wide range of clients encompassing individuals,
corporates, multinationals, large public sector companies, government corporations, etc. as authorized by the Nepal
Rastra Bank (Central Bank of Nepal).
The Bank is listed in Nepal Stock Exchange Limited (the sole stock exchange in Nepal) for public trading and its stock
symbol is “MEGA”
Merger with other Financial Institution
The Bank continued its operation in the name of “Mega Bank Nepal Limited” subsequent to the merger of the Bank
with Tourism Development Bank Limited on 30th Baisakh, 2075 (13th May 2018). In line with merger agreement as
approved by Special General Meeting (SGM) for this purpose, the swap ratio of shares was determined as 100 for
Mega Bank Nepal Limited and 95 for Tourism Development Bank Limited respectively.
The accounts of the merged entities have been formally integrated with effect from 30th Baisakh 2075
(13th May 2018).
The volume of the business, capital adequacy ratio as well as business network have increased as a result of the
merger. Subsequent to the completion of merger, application for listing of the enhanced shares has been submitted
to Securities Board of Nepal for approval, and formally opened for trading at Nepal Stock Exchange from 14th Jestha
2075 (28th May 2018).
Application of provision of section 47(KA) of Income Tax Act 2058 including accounting treatments thereof has been
considered in assessing income tax liability.
1.1. Subsidiaries
The Bank has one wholly owned subsidiary namely Mega Capital Markets Limited.
a. Mega Capital Markets Limited is a wholly owned subsidiary of the Bank and was incorporated on 13th October
2017 as a public limited company as per the Companies Act 2063 and has yet to obtained operating license
from Securities Board of Nepal under the Securities Businessperson (Merchant Banker) Regulations, 2008 to
provide merchant banking and investment banking services.
The financial year of the subsidiary is same as that of the Bank ending on 16 July 2018 (32 Ashad 2075).
“The Group” represents the Bank and its subsidiary.

2. Basis of Preparation
2.1 Statement of Compliance
The financial statements have been prepared on accrual basis of accounting in accordance with Nepal Financial
Reporting Standards (NFRS) and as published by the Accounting Standards Board (ASB) Nepal and pronounced
by The Institute of Chartered Accountants of Nepal (ICAN) and in the format issued by Nepal Rastra Bank in
Directive No. 4 of NRB Directives, 2075.
The financial statements comprise the Statement of Financial Position, Statement of Profit or Loss and Statement
of Other Comprehensive, the Statement of Changes in Equity, the Statement of Cash Flows and the Notes to the
Accounts.
Historical cost convention has been used for financial statement recognition and measurement except otherwise
required by NFRS. Where, other method(s), other than historical costs, such as fair value has been applied these
have been disclosed in accordance with the applicable reporting framework.
These policies have been consistently applied to all the years presented except otherwise stated.
2.2 Reporting period and approval of financial statements
The Bank has, for the preparation of financial statements, adopted the NFRS pronounced by ASB with effect from
fiscal year 2074/75. To comply with the NFRS provisions following dates have been considered, in terms of first
time adoption.
Relevant Financial Statement Nepalese Calendar English Calendar

Opening NFRS SFP* date 1st Shrawan 2073 16th July 2016
Comparative SFP* date 31st Ashad 2074 15th July 2017
Comparative reporting period 1st Shrawan 2073 - 31st Ashad 2074 16th July 2016 -15th July 2017
First NFRS SFP* date 32nd Ashad 2075 16th July 2018
First NFRS reporting period 1st Shrawan 2074- 32nd Ashad 2075 16th July 2017-16th July 2018
*SFP- Statement of Financial Position
The approval of financial statements accompanied notes to the financial statements have been adopted by the
Board of Directors in it’s 237th meeting held on 19 December 2018 and the Board acknowledges the responsibility
of preparation of financial statements of the Bank. The approved financial statements have been recommended
for approval by the shareholders in the 8th annual general meeting of the Bank.
The Board of Directors may decide to amend the annual accounts as long as these are not adopted by the
general meeting of the shareholders. The general meeting of shareholders may decide not to adopt the annual
accounts but may not amend these.
2.3 Functional and Presentation Currency
The financial statements are presented in Nepalese Rupees (NPR) which is the Bank’s functional currency.All financial
information presented in NPR has been rounded to the nearest rupee except where indicated otherwise.
2.4 Use of Estimates, Assumptions and Judgements

The Bank, under NFRS, is required to apply accounting policies to most appropriately suit its circumstances and
operating environment. Further, the Bank is required to make judgments in respect of items where the choice of
specific policy, accounting estimate or assumption to be followed could materially affect the financial statements.
This may later be determined that a different choice could have been more appropriate.
The accounting policies have been included in the relevant notes for each item of the financial statements and the
effect and nature of the changes, if any, have been disclosed.
The NFRS requires the Bank to make estimates and assumptions that will affect the assets, liabilities, disclosure
of contingent assets and liabilities, and profit or loss as reported in the financial statements. The Bank applies
estimates in preparing and presenting the financial statements and such estimates and underlying assumptions
are reviewed periodically. The revision to accounting estimates are recognised in the period in which the estimates
are revised, and are applied prospectively.
Disclosures of the accounting estimates have been included in the relevant sections of the notes wherever the
estimates have been applied along with the nature and effect of changes of accounting estimates, if any.

2.5 Going Concern

The financial statements are prepared on a going concern basis, as the Board of the Bank is satisfied that the
Bank has the resources to continue in business for the foreseeable future. In making this assessment, the Board
of Directors have considered a wide range of information relating to present and future conditions, including
future projections of profitability, cash flows and capital resources.
2.6 Changes in Accounting Policies

The Bank is required to adopt and apply the accounting policies in conformity with NFRS. The accounting policies
are applied consistently, changes, if any, are disclosed with the financial impact to the extent possible. When
polices are not guided by the reporting framework, NFRS, other reporting standards and generally accepted
accounting principles are followed.
2.7 Reporting Pronouncements

The Bank has, for the preparation of financial statements, adopted the NFRS pronounced by ASB as effective on
13 September 2013. The NFRS conform, in all material respect, to International Financial Reporting Standards
(IFRS) as issued by the International Accounting Standards Board (IASB).
However, the Institute of Chartered Accountants of Nepal (ICAN) vide its notice dated 20 September 2018 has
resolved that Carve-outs in NFRS with Alternative Treatment and effective period shall be provided to the Banks
and Financial Institutions regulated by NRB on the specific recommendation of Accounting Standard Board
(ASB). Details of carve out provided are as follows.
2.7.1 NFRS 10: Consolidated Financial Statements

In para 19 of NFRS 10, a parent shall prepare consolidated financial statements using uniform accounting policies
for like transactions and other events in similar circumstances, unless it is impracticable to do so.
The carve out is optional and has been provided for the FY 2017-18 to 2019-20. The Bank has opted the
carve-out. Accordingly, Bank’s investment in Mega Capital Markets Limited, a 100% owned subsidiary, has been
consolidated.
2.7.2 NAS 17: Lease

In para 33, lease payments under an operating lease shall be recognized as an expense on a straight-line basis
over the lease term unless either:
(a) Another systematic basis is more representative of the time pattern of the user’s benefit even if the
payments to the lessors are not on that basis; or
(b) The payments to the lessor are structured to increase in line with expected general inflation to compensate for the
lessor’s expected inflationary cost increases. If payments to the lessor vary because of factors other
than general inflation, then this condition is not met.

The carve out is optional and provided for FY 2017-18 only. Accordingly, the Bank has not opted the carve-out.
Bank operates its branches and ATMs in number of leased facilities under operating lease agreements. The
payments to the lessors are structured to increase in line with the general inflation to compensate for the lessor’s
expected inflationary cost increases. Bank has applied straight-line recognition criteria as prescribed by NFRS
for recognition of such lease expenses.
2.7.3 NAS 34: Interim Financial Reporting

In para 2, if an entity’s interim financial report is described as complying with NFRSs, it must comply with all
of the requirements of this Standards. Paragraph 19 requires certain disclosures in that regard. However,
an entity shall not require to restate its corresponding previous interim period balance if it is impracticable to
restate.
The carve-out is optional and has been provided for the FY 2017-18 and 2018-19. Accordingly, the Bank
has opted the carve-out. Bank will avail this option to report the comparative figures in the interim financial
statements for the non-availability of NFRS information for the previous periods.

2.7.4 NAS 39: Financial Instruments: Recognition and Measurement

a) Impairment
In para 58, an entity shall assess at the end of each reporting period whether there is any objective evidence
that a financial asset or group of financial assets measured at amortized cost is impaired. If any such evidence
exists, the entity shall apply paragraph 63 to determine the amount of any impairment loss unless the entity is
bank or financial institutions registered as per Bank and Financial Institutions Act, 2073. Such entities shall
measure impairment loss on loan and advances as the higher of amount derived as per norms prescribed by Nepal
Rastra Bank for loan loss provision and amount determined as per paragraph 63; and shall apply paragraph 63 to
measure the impairment loss on financial assets other than loans and advances. The entity shall disclose the
impairment loss as per this carve-out and the amount of impairment loss determined as per paragraph 63.

The carve out is not optional and has been provided for the FY 2017-18 to 2019-20. Bank will measure the
impairment of loans and advances to customers as higher of the impairment as assessed under NFRS or as
per the norms prescribed by Nepal Rastra Bank. The provision is mandatory where impairment under NFRS and
impairment under NRB norms has been disclosed for comparison and the higher of the two is charged as
impairment and recognised in the financial statements.
b) Impracticability to determine transaction costs of all previous years which is the part of effective
interest rate
In para 9, the effective interest rate is the rate that exactly discounts estimated future cash payments or receipts
through the expected life of the financial instrument or, when appropriate, a shorter period to the net carrying
amount of the financial asset or financial liability. When calculating the effective interest rate, an entity shall
estimate cash flows considering all contractual terms of the financial instrument (for example, prepayment, call
and similar options) but shall not consider future credit losses. The calculation includes all fees and points paid
or received, unless it is immaterial or impracticable to determine reliably, between parties to the contract that
are an integral part of the effective interest rate (see NAS 18 Revenue), transaction costs and all other
premiums or discounts. There is a presumption that the cash flows and the expected life of a group of similar
financial instruments can be estimated reliably. However, in those rare cases when it is not possible to estimate
reliably the cash flows or the expected life of a financial instrument (or group of financial instruments), the
entity shall use the contractual cash flows over the full contractual term of the financial instrument (or group of
financial instruments).

The carve-out is optional and has been provided for the FY 2017-18 and 2018-19. Accordingly, the Bank has opted
the carve-out.
c) Impracticability to determine interest income on amortized cost

In para AG 93, once a financial asset or a group of similar financial assets has been written down as a result of
an impairment loss, interest income is thereafter recognized using the rate of interest used to discount the
future cash flows for the purpose of measuring the impairment loss. Interest income shall be calculated by
applying effective interest rate to the gross carrying amount of a financial asset unless the financial asset is
written off either partially or fully.

The carve out is optional and has been provided for the FY 2017-18 and 2018-19. Accordingly, the bank has opted
the carve out.
2.8 New Standards in issue but not yet effective

For the reporting of financial instruments, NAS 32 Financial Instruments, Presentation, NAS 39 Financial Instruments
Recognition and Measurements and NFRS 7 Financial Instruments Disclosures have been applied. NRFS 9 has
been complied for the classification of Financial Instruments.
A number of new standards and amendments to the existing standards and interpretations have been issued by
IASB after the pronouncements of NFRS with varying effective dates. Those become applicable when ASB Nepal
incorporates them within NFRS.
2.9 New Standards and Interpretations Not adopted

The following amendments are not mandatory for 2018 and have not been early adopted by the Bank. The Bank is
still currently assessing the detailed impact of these amendments.
2.9.1 IFRS 9 ‘Financial Instruments’-Impairment

IFRS 9 ‘Financial Instruments’ was issued by the IASB in July 2014 and effective internationally for the
financials beginning on or after 1st January 2018. ASB endorsed NFRS 9 Financial Instruments with some
exceptions, mainly in the impairment. Currently, Incurred Loss Model as specified in NAS 39 is used. The
requirement of IFRS 9 is Expected Credit Loss Model.

Expected Credit Loss Model (ECL) of Impairment

The Expected Credit Loss (ECL) model is a forward-looking model. The ECL estimates are unbiased, probability-
weighted, and include supportable information about past events, current conditions, and forecasts of future economic
conditions.
IFRS 9 introduces “general model” of recognizing impairment loss.This model requires recognizing impairment
losses in line with the stage in which the financial asset currently is. There are three stages.
Stage 1: 12 month ECL – No significantly increased credit risk. Financial instruments that have not had a significant
increase in credit risk since initial recognition require, at initial recognition a provision for ECL associated
with the probability of default events occurring within the next 12 months (12 month ECL). For those
financial assets with a remaining maturity of less than 12 months, a Probability of Default (PD) is used that
corresponds to the remaining maturity. Interest will be calculated on the gross carrying amount of the
financial asset before adjusting for ECL
Stage 2: Lifetime ECL – Significantly increased credit risk. In the event of a significant increase in credit risk since initial
recognition, a provision is required for the lifetime ECL representing losses over the life of the financial
instrument (lifetime ECL).
Interest income will continue to be recognized on a gross basis.
Stage 3: Lifetime ECL – Defaulted Financial instruments that move into Stage 3 once credit impaired and purchases
of credit impaired assets will require a lifetime provision. Interest income will be calculated based on the gross carrying
amount of the financial asset less ECL (Net basis).
The management is still assessing the potential impact on its financial statements, if Expected Credit Loss
(ECL) model is introduced.
2.9.2 IFRS-15: Revenue from contract with customers:

The IASB issued a new standard for revenue recognition which overhauls the existing revenue recognition
standards. The core principle of the guidance is that the entity should recognize revenue to depict the transfer of
promised goods or services to customers in an amount that reflects the consideration to which the entity expects
to be entitled in exchange for those goods or services. The standard requires the following five step model
framework to be followed for revenue recognition:
 Identify the contract(s) with a customer.
 Identify the performance obligations in the contract
 Determine the transaction price
 Allocate the transaction price to the performance obligations in the contract.
 Recognize revenue when (or as) the entity satisfies a performance obligation.
The new standard would be effective for annual periods starting from 1 January 2018 and early application is
allowed. The management is assessing the potential impact on its financial statements resulting from application
of IFRS 15.
IFRS 15, Revenue from contract with customers has not yet been adopted by the Accounting Standard Board
of Nepal.
2.9.3 IFRS 16 ‘Leases’

IFRS 16 ‘Leases’ is effective for annual periods beginning on or after 1 January 2019. IFRS 16 is the new
accounting standard for leases and will replace IAS 17 ‘Leases’ and IFRIC 4 ‘Determining whether an
Arrangement contains a Lease’. The new standard removes the distinction between operating or finance leases
for lessee accounting, resulting in all leases being treated as finance leases. All leases will be recognized on
the statement of financial position with the optional exceptions for short-term leases with a lease term of less
than 12 months and leases of low-value assets (for example mobile phones or laptops). A lessee is required
to recognise a right-of-use asset representing its right to use the underlying leased asset and a lease liability
representing its obligation to make lease payments. The main reason for this change is that this approach will
result in a more comparable representation of a lessee’s assets and liabilities in relation to other companies
and, together with enhanced disclosures, will provide greater transparency of a lessee’s financial leverage and
capital employed. The standard permits a lessee to choose either a full retrospective or a modified retrospective
transition approach.
IFRS 16 Leases has not yet been adopted by the Accounting Standard Board of Nepal.

2.10 Discounting
When the realisation of assets and settlement of obligation is for more than one year, the Bank considers the
discounting of such assets and liabilities where the impact is material. Various internal and external factors have
been considered for determining the discount rate to be applied to the cash flows of the Bank.
2.11 Limitation of NFRS Implementation

Wherever the information is not adequately available and/or it is impracticable to develop, such exception to
NFRS implementation has been noted and disclosed in respective sections.
2.12 Materiality
The Bank for the preparation of financial statements determines materiality based on the nature or magnitude,
or both. Materiality is a pervasive constraint in financial reporting because it is pertinent to all of the qualitative
characteristics.
3. Significant Accounting Policies

3.1 Basis of Measurement
The financial statements have been prepared on historical cost basis except for the following material items in the
statement of financial position:
• Derivative financial instruments are measured at fair value
• Financial instruments at fair value through profit or loss are measured at fair value
• Investment property is measured at fair value
• Liabilities for cash-settled share-based payment arrangements are measured at fair value
• The liability for defined benefit obligations is recognized as the present value of the defined benefit obligation less
the net total of the plan assets, plus unrecognized actuarial gains, less unrecognized past service cost and
unrecognized actuarial losses.
3.2 Basis of Consolidation

a. Business Combination
Business combinations are accounted for using the acquisition method as at the acquisition date i.e. when
control is transferred to the Bank. Control is the power to govern the financial and operating policies of an entity
to obtain benefits from its activities. In assessing control, the Group takes into consideration potential voting
rights that currently are exercisable.
The Bank measures goodwill at the acquisition date as;

• The fair value of the consideration transferred, plus
• The recognized amount of any non-controlling interests in the acquire, plus
• If the business combination is achieved in stages, the fair value of the pre-existing equity interest in the acquire,
less
• The net recognized amount (generally fair value) of the identifiable assets acquired and liabilities assumed.
• When the excess is negative, a bargain purchase gain is recognized immediately in profit or loss.
• The consideration transferred does not include amounts related to the settlement of pre-existing relationships. Such
amounts are generally recognized in profit or loss.
• Transaction costs, other than those associated with the issue of debt or equity securities, that the Bank incurs in
connection with a business combination are expensed as incurred.
• Any contingent consideration payable is measured at fair value at the acquisition date. If the contingent consideration
is classified as equity, then it is not re-measured and settlement is accounted for within equity. Otherwise, subsequent
changes in the fair value of the contingent consideration are recognised in profit or loss.
b. Non-Controlling Interest (NCI)

For each business combination, the Bank elects to measure any non-controlling interests in the acquiree either:
• at fair value; or
• at their proportionate share of the acquire identifiable net assets, which are generally at fair value.
Changes in the Bank’s interest in a subsidiary that do not result in a loss of control are accounted for as
transactions with owners in their capacity as owners. Adjustments to non-controlling interests are based on a
proportionate amount of the net assets of the subsidiary. No adjustments are made to goodwill and no gain or
loss is recognised in profit or loss.

c. Subsidiaries
Subsidiaries are the entities controlled by the Bank. The Bank controls an entity if it is exposed, or has rights,
to variable returns from its involvement with the investee and has the ability to affect those returns through its
power over the investee. The Financial Statements of subsidiaries are included in the Consolidated Financial
Statements from the date that control commences until the date that control ceases.
The Bank reassesses whether it has control if there are changes to one or more of the elements of control. In
preparing the consolidated financial statements, the financial statements are combined line by line by adding
the like items of assets, liabilities, equity, income, expenses and cash flows of the parent with those of its
subsidiary. The carrying amount of the parent’s investment in subsidiary and the parent’s portion of equity of
subsidiary are eliminated in full. All intra group assets and liabilities, equity, income, expenses and cash flows
relating to transactions between entities of the group(such as interest income and technical fee) are eliminated
in full while preparing the consolidated financial statements.
d. Loss of Control
Upon the loss of control, the Bank derecognizes the assets and liabilities of the subsidiary, carrying amount of
non-controlling interests and the cumulative translation differences recorded in equity related to the subsidiary.
Further parent’s share of components previously recognized in Other Comprehensive Income (OCI) is
reclassified to profit or loss or retained earnings as appropriate. Any surplus or deficit arising on the loss of
control is recognized in the profit or loss. If the Group retains any interest in the previous subsidiary, then such
interest is measured at fair value at the date that control is lost. Subsequently, it is accounted for as an equity-
accounted investee or in accordance with the Group’s accounting policy for financial instruments depending on
the level of influence retained
e. Special Purpose Entities

Special purpose entities (SPEs) are entities that are created to accomplish a narrow and well-defined objectives.
An SPE is consolidated if, based on an evaluation of the substance of its relationship with the Bank and the
SPE’s risks and rewards, the Bank concludes that it controls the SPE.
The following circumstances may indicate a relationship in which, in substance, the Bank controls and
consequently consolidates an SPE:
• The activities of the SPE are being conducted on behalf of the Bank according to it specific business needs so
that the Bank obtains benefits from the SPE’s operation.
• The Bank has the decision-making powers to obtain the majority of the benefits of the activities of the SPE or,
by setting up an ‘autopilot’ mechanism, the Bank has delegated these decision-making powers.
• The Bank has rights to obtain the majority of the benefits of the SPE and therefore may be exposed to risks
incident to the activities of the SPE.
• The Bank retains the majority of the residual or ownership risks related to the SPE or its assets in order to
obtain benefits from its activities.
f. Transaction Elimination on Consolidation

All intra-group balances and transactions, and any unrealized income and expenses (except for foreign currency
transaction gains or losses) arising from intra-group transactions are eliminated in preparing the consolidated
financial statements. Unrealized losses are eliminated in the same way as unrealized gains, but only to the
extent that there is no evidence of impairment.
3.3 Cash and Cash equivalent

Cash and cash equivalents include cash in hand, balances with B/FIs, money at call & short notice and highly
liquid financial assets with original maturities of three months or less from the acquisition dates that are subject to
an insignificant risk of changes in their fair value and are used by the Bank in the management of its short-term
commitments.
Cash and cash equivalents are carried at amortized cost in the statement of financial position.
3.4 Financial Assets and Financial Liabilities
A. Recognition
The Bank initially recognizes a financial asset or a financial liability in its statement of financial position when,
and only when, it becomes party to the contractual provisions of the instrument. The Bank initially recognize
loans and advances, deposits and debt securities/ subordinated liabilities issued on the date that they are
originated which is the date that the Bank becomes party to the contractual provisions of the instruments.
Investments in equity instruments, bonds, debenture, Government securities, NRB bond or deposit auction,
reverse repos, outright purchase are recognized on trade date at which the Bank commits to purchase/ acquire
the financial assets. Regular way purchase and sale of financial assets are recognized on trade date at which
the Bank commits to purchase or sell the asset.

B. Classification
I. Financial Assets
The Bank classifies the financial assets as subsequently measured at amortized cost or fair value on the basis
of the Bank’s business model for managing the financial assets and the contractual cash flow characteristics of the
financial assets.
The two classes of financial assets are as follows;
i. Financial assets measured at amortized cost

The Bank classifies a financial asset measured at amortized cost if both of the following conditions are met:
• The asset is held within a business model whose objective is to hold assets in order to collect contractual cash
flows and
• The contractual terms of the financial asset give rise on specified dates to cash flows that are solely
payments of principal and interest on the principal amount outstanding.
ii. Financial asset measured at fair value

Financial assets other than those measured at amortized cost are measured at fair value. Financial assets
measured at fair value are further classified into two categories as below:
• Financial assets at fair value through profit or loss.

Financial assets are classified as fair value through profit or loss (FVTPL) if they are held for trading or are
designated at fair value through profit or loss. Upon initial recognition, transaction cost are directly attributable to
the acquisition are recognized in profit or loss as incurred. Such assets are subsequently measured at fair value
and changes in fair value are recognized in Statement of Profit or Loss.
• Financial assets at fair value through other comprehensive income

Investment in an equity instrument that is not held for trading and at the initial recognition, the Bank makes an
irrevocable election that the subsequent changes in fair value of the instrument is to be recognized in other
comprehensive income are classified as financial assets at fair value through other comprehensive income.
Such assets are subsequently measured at fair value and changes in fair value are recognized in other
comprehensive income.
II. Financial Liabilities

The Bankclassifies its financial liabilities, other than financial guarantees and loan commitments, as follows;
• Financial Liabilities at Fair Value through Profit or Loss

Financial liabilities are classified as fair value through profit or loss if they are held for trading or are designated at
fair value through profit or loss. Upon initial recognition, transaction costs are directly attributable to the acquisition
are recognized in Statement of Profit or Loss as incurred. Subsequent changes in fair value are recognized at profit
or loss
• Financial Liabilities measured at amortised cost

All financial liabilities other than measured at fair value though profit or loss are classified as subsequently
measured at amortized cost using effective interest rate method.
C. Measurement
i. Initial Measurement
A financial asset or financial liability is measured initially at fair value plus or minus, for an item not at fair value
through profit or loss, transaction costs that are directly attributable to its acquisition or issue. Transaction costs
in relation to financial assets and liabilities at fair value through profit or loss are recognized in Statement of
Profit or Loss.
ii. Subsequent Measurement

A financial asset or financial liability is subsequently measured either at fair value or at amortized cost based on
the classification of the financial asset or liability. Financial asset or liability classified as measured at amortized
cost is subsequently measured at amortized cost using effective interest rate method.
The amortized cost of a financial asset or financial liability is the amount at which the financial asset or financial
liability is measured at initial recognition minus principal repayments, plus or minus the cumulative amortization
using the effective interest method of any difference between that initial amount and the maturity amount, and
minus any reduction for impairment or uncollectibility.

Financial assets classified at fair value are subsequently measured at fair value. The subsequent changes
in fair value of financial assets at fair value through profit or loss are recognized in Statement of Profit or
Loss whereas of financial assets at fair value through other comprehensive income are recognized in other
comprehensive income.
3.4.1 Derecognition
Derecognition of Financial Assets
The Bank derecognizes a financial asset when the contractual rights to the cash flows from the financial asset
expire, or it transfers the rights to receive the contractual cash flows in a transaction in which substantially all the
risks and rewards of ownership of the financial asset are transferred or in which the Bank neither transfers nor
retains substantially all the risks and rewards of ownership and it does not retain control of the financial asset.
Any interest in such transferred financial assets that qualify for derecognition that is created or retained by the
Bank is recognized as a separate asset or liability. On derecognition of a financial asset, the difference between
the carrying amount of the asset (or the carrying amount allocated to the portion of the asset transferred), and
the sum of (i) the consideration received (including any new asset obtained less any new liability assumed) and
(ii) any cumulative gain or loss that had been recognized in other comprehensive income is recognized in profit
or loss.
In transactions in which the Bank neither retains nor transfers substantially all the risks and rewards of ownership
of a financial asset and it retains control over the asset, the Bank continues to recognize the asset to the extent
of its continuing involvement, determined by the extent to which it is exposed to changes in the value of the
transferred asset.
Derecognition of Financial Liabilities

A financial liability is derecognized when the obligation under the liability is discharged or cancelled or expired.
Where an existing financial liability is replaced by another from the same lender on substantially different terms,
or the terms of an existing liability are substantially modified, such an exchange or modification is treated as a
derecognition of the original liability and the recognition of a new liability. The difference between the carrying
value of the original financial liability and the consideration paid is recognized in Statement of Profit or Loss.
3.4.2 Determination of Fair Value

Fair value is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable,
willing parties in an arm’s length transaction on the measurement date. The fair value of a liability reflects its non-
performance risk.
The fair values are determined according to the following hierarchy:
Level 1 fair value measurements are those derived from unadjusted quoted prices in active markets for identical assets
or liabilities.
Level 2 valuations are those with quoted prices for similar instruments in active markets or quoted prices for identical
or similar instruments in inactive markets and financial instruments valued using models where all significant
inputs are observable.
Level 3 portfolios are those where at least one input, which could have a significant effect on the instrument’s valuation,
is not based on observable market data.
When available, the Bank measures the fair value of an instrument using quoted prices in an active market
for that instrument. A market is regarded as active if quoted prices are readily and regularly available and
represent actual and regularly occurring market transactions on an arm’s length basis. If a market for a financial
instrument is not active, the Bank establishes fair value using a valuation technique. Valuation techniques
include using recent arm’s length transactions between knowledgeable, willing parties (if available), reference
to the current fair value of other instruments that are substantially the same, discounted cash flow analysis.
The best evidence of the fair value of a financial instrument at initial recognition is the transaction price – i.e.
the fair value of the consideration given or received. However, in some cases, the fair value of a financial
instrument on initial recognition may be different to its transaction price. If such fair value is evidenced by
comparison with other observable current market transactions in the same instrument (without modification)
or based on a valuation technique whose variables include only data from observable markets, then the
difference is recognized in profit or loss on initial recognition of the instrument. In other cases the difference is
not recognized in profit or loss immediately but is recognized over the life of the instrument on an appropriate
basis or when the instrument is redeemed, transferred or sold, or the fair value becomes observable.

All unquoted equity investments are recorded at cost, considering the non-trading of promoter shares up to the
date of balance sheet, the market price of such shares could not be ascertained with certainty. Hence, these
investments are recognized at cost net of impairment, if any.
3.4.3 Impairment
At each reporting date the Bank assesses whether there is any indication that an asset may have been impaired.
If such indication exists, the recoverable amount is determined. A financial asset or a group of financial assets is
impaired and impairment losses are incurred if, and only if, there is objective evidence of impairment as a result
of one or more events occurring after the initial recognition of the asset (a loss event), and that loss event (or
events) has an impact on the estimated future cash flows of the financial asset or group of financial assets that
can be reliably estimated.
The Bank considers the following factors in assessing objective evidence of impairment:
• Whether the counterparty is in default of principal or interest payments.

• When a counterparty files for bankruptcy and this would avoid or delay discharge of its obligation.
• Where the Bank initiates legal recourse of recovery in respect of a credit obligation of the counterpart.
• Where the Bank consents to a restructuring of the obligation, resulting in a diminished financial obligation,
demonstrated by a material forgiveness of debt or postponement of scheduled payments.
• Where there is observable data indicating that there is a measurable decrease in the estimated future cash flows
of a group of financial assets, although the decrease cannot yet be identified with specific individual financial
assets.
The Bank considers evidence of impairment for loans and advances and held-to-maturity investment securities
at both a specific asset and collective level. All individually significant loans and advances and held-to-maturity
investment securities are assessed for specific impairment. Those found not to be specifically impaired are then
collectively assessed for any impairment that has been incurred but not yet identified.
Loans and advances and held-to-maturity investment securities that are not individually significant are
collectively assessed for impairment by grouping together loans and advances and held-to-maturity investment
securities with similar risk characteristics. Impairment test is done on annual basis for trade receivables and
other financial assets based on the internal and external indication observed.
In assessing collective impairment, the Bank uses statistical modelling of historical trends of the probability of
default, the timing of recoveries and the amount of loss incurred, adjusted for management’s judgment as to
whether current economic and credit conditions are such that the actual losses are likely to be greater or less
than suggested by historical trends. Default rates, loss rates and the expected timing of future recoveries are
regularly benchmarked against actual outcomes to ensure that they remain appropriate.
a) Impairment losses on assets measured at amortised cost
As per NAS 39
Financial assets carried at amortised cost (such as amounts due from Banks, loans and advances to
customers as well as held–to–maturity investments) is impaired, and impairment losses are recognized,
only if there is objective evidence as a result of one or more events that occurred after the initial recognition
of the asset. The amount of the loss is measured as the difference between the asset's carrying amount and
the deemed recoverable value of loan.
Loans and advances to customers with significant value (Top 100 borrowers and borrowers classified as
bad as per Nepal Rastra Bank Directives) are assessed for individual impairment test. The recoverable
value of loan is estimated on the basis of realizable value of collateral and the conduct of the borrower/
past experience of the Bank. Assets that are individually assessed and for which no impairment exists are
grouped with financial assets with similar credit risk characteristics and collectively assessed for impairment.
The credit risk statistics for each group of the loan and advances are determined by management prudently
being based on the past experience. For the purpose of collective assessment of impairment, Bank has
categorized assets in to 10 broad products as follows:
1. Term Loan
2. Overdraft Loan
3. Import Loan
4. Demand and Working Capital Loan
5. Personal Residential Loan
6. Real Estate Loan
7. Margin Lending Loan

8. Hire Purchase Loan

9. Deprived Sector Loan
10. Others
If, in a subsequent year, the amount of the estimated impairment loss increases or decreases because of an
event occurring after the impairment was recognised, the previously recognised impairment loss is increased
or reduced by adjusting the other reserves and funds (impairment reserve) in other comprehensive income
and statement of changes in equity. If a future write–off is later recovered, the recovery is credited to the’
Income Statement’.
As per Loan Loss Provision of Nepal Rastra Bank

Loan loss provisions in respect of non-performing loans and advances are based on management’s
assessment of the degree of impairment of the loans and advances, subject to the minimum provisioning
level prescribed in relevant NRB guidelines. Provision is made for possible losses on loans and advances
including bills purchased at 1% to 100% on the basis of classification of loans and advances, overdraft and
bills purchased in accordance with NRB directives.
Policies Adopted
As per the Carve out notice issued by ICAN, the Bank has measured impairment loss on loan and advances
as the higher of amount derived as per norms prescribed by Nepal Rastra Bank for loan loss provision and
amount determined as per paragraph 63 of NAS 39.
b) Impairment of investment in equity instrument classified as fair value through other

comprehensive income
Where objective evidence of impairment exists for available-for-sale financial assets, the cumulative loss
(measured as the difference between the amortised cost and the current fair value, less any impairment
loss on that financial asset previously recognised in the statement of profit or loss) is reclassified from equity
and recognised in the profit or loss. A significant or prolonged decline in the fair value of an equity security
below its cost is considered, among other factors in assessing objective evidence of impairment for equity
securities.
If, in a subsequent period, the fair value of a debt instrument classified as available-for-sale increases and
the increase can be objectively related to an event occurring after the impairment loss was recognised, the
impairment loss is reversed through the statement of profit or loss. Impairment losses recognised in the profit
or loss on equity instruments are not reversed through the profit or loss.
3.5 Trading Assets

Trading assets and liabilities are those assets and liabilities that the Bank acquires or incurs principally for the
purpose of selling or repurchasing in the near term, or holds as part of a portfolio that is managed together for short-
term profit or position taking.
Trading assets and liabilities are initially recognized at fair value and subsequently measured at fair value in the
statement of financial position, with transaction costs recognized in profit or loss. All changes in fair value are
recognized as part of net trading income in profit or loss as regarded as fair value through profit & loss account.
3.6 Derivative Assets and Derivative Liabilities

Derivatives held for risk management purposes include all derivative assets and liabilities that are not classified
as trading assets or liabilities. Derivatives held for risk management purposes are measured at fair value in the
statement of financial position.
Considering the requirement of NAS 39 for qualification of hedge accounting and cost benefits along with materiality,
Bank has not adopted hedge accounting for certain derivatives held for risk management.
3.7 Property and Equipment

a. Recognition and Measurement
The cost of an item of property and equipment shall be recognized as an asset, initially recognized at cost, if, and
only if:
• It is probable that future economic benefits associated with the item will flow to the entity; and
• The cost of the item can be measured reliably.
Cost includes expenditure that is directly attributable to the acquisition of the asset. The cost of self-constructed
assets includes the following:

• The cost of materials and direct labour;

• Any other costs directly attributable to bringing the assets to a working condition for their intended use;
• When the Bank has an obligation to remove the asset or restore the site, an estimate of the costs of dismantling
and removing the items and restoring the site on which they are located; and
• Capitalized borrowing costs.
The Bank adopts cost model for entire class of property and equipment except land. Apart from land, neither
class of the property and equipment are measured at revaluation model nor is their fair value measured at the
reporting date. The items of property and equipment are measured at cost less accumulated depreciation and
any accumulated impairment losses.
Purchased software that is integral to the functionality of the related equipment is capitalized as part of that
equipment.
Subsequent expenditure is capitalized if it is probable that the future economic benefits from the expenditure will
flow to the Bank. Ongoing repairs and maintenance to keep the assets in working condition are expensed as
incurred. Any gain or loss on disposal of an item of property and equipment (calculated as the difference between
the net proceeds from disposal and the carrying amount of the item) is recognized within other income in profit
or loss.
b. Capital Work in Progress

Fixed assets under construction and cost of assets not ready for use are shown as capital work in progress.
c. Depreciation
Depreciation on other assets is calculated using the straight- line method to allocate their cost to their residual values
over their estimated useful life as per management judgement as follows:
Group Useful Life (In Years)

Computer 5-10
Metal Furniture 10
Office Equipment& Others 10
Vehicle 8
Wooden Furniture 10
Building 50
Lease Hold Assets are amortized on a straight line basis in profit or loss over the period of the lease agreement,
from the date that it is available for use.
Non-consumable items having life less than one year or costing less than NPR 10,000 are expensed off during
the year of purchase. Capital nature expenditures on immovable Non-consumable items of more than NPR 3,000
are recognized as fixed assets on the basis of their useful life and required level of control.
Effect of Change in Depreciation Method in Existing Assets:

During the fiscal year, the Bank has changed its method of depreciation from the Written Down Method (WDV)
into Straight Line method based on useful life of the assets, and detailed disclosures has been provided under
notes 4.13 in disclosure.
d. Derecognition
The carrying amount of Property and Equipment shall be derecognized on disposal or when no future economic
benefits are expected from its use or disposal. The gain or loss arising from the derecognition of an item of
property and equipment shall be included in profit or loss when the item is derecognized (unless on a sale & lease
back).The gain shall not be classified as revenue.
Depreciation method, useful lives and residual value are reviewed at each reporting date and adjusted, if any.

3.8 Intangible Assets/ Goodwill
Goodwill
Any excess of the cost of acquisition over the fair values of the identifiable net assets acquired in Business Combination
is recognised as goodwill. Following initial recognition, goodwill is measured at cost less any accumulated impairment
losses.
Goodwill is reviewed for impairment annually, or more frequently, if events or changes in circumstances indicate that
the carrying value may be impaired.
Acquired Intangible Assets

Intangible assets are initially measured at fair value, which reflects market expectations of the probability that the future
economic benefits embodied in the asset will flow to the Bank, and are amortized on the basis of their expected useful
lifes.
Computer software
Acquired computer software licenses are capitalized on the basis of the costs incurred to acquire and bring to use
the specific software. Costs associated with the development of software are capitalized where it is probable that it
will generate future economic benefits in excess of its cost. Computer software costs are amortized on the basis of
expected useful life. Costs associated with maintaining software are recognized as an expense as incurred.
At each reporting date, these assets are assessed for indicators of impairment. In the event that an asset’s carrying
amount is determined to be greater than its recoverable amount, the asset is written down immediately.
Software is amortised on a straight line basis in profit or loss over its estimated useful life, from the date that it is
available for use. The estimated useful life of software for the current and comparative periods is five years.
Amortization methods, useful life and residual values are reviewed at each reporting date and adjusted if appropriate.
3.9 Grant Received for Sakchyam Access to Finance for Poor Challenge Fund Programme:
Sakchyam Access to Finance for Poor Challenge Fund (AFPCF or the Project) Programme is an initiative funded
by UK Aid from the British Government as part of a bilateral agreement between the Governments of Nepal and
the United Kingdom. It is managed by the Louis Berger Group Inc. for the Department of International Development
(DFID Nepal) in partnership with local and international institutions.
The objective of the project is to provide Complete Banking Solution to the rural populace through branches,
branchless banking outlets and Alternate Channels.
The project aims at encouraging the development and implementation of innovative and new financial products and
services aimed at poor people and communities, which deliver socio-economic benefits to large number of poor
people, which are also commercially sustainable. In order to extend various modern and convenient financial services
to some Districts of Mid and Far Western Region of Nepal, the Bank has entered into an agreement with Sakchyam
Access to Finance Program implemented by Louis Berger for the Department of International Development (DFID
Nepal). Through this agreement, the Bank has received financial grants as matching fund towards its equal share
of the expenditure of the project. The reimbursement of expenses received has been accounted in accordance with
Nepal Accounting Standard-10 on Government Grants.
Grant received towards purchase of fixed assets has been recognised to asset account. Any depreciation on the
assets, in the income statement will be reduced pro rata in accordance with grant relative to the asset value.
Grant received as reimbursements of operating expenses incurred or to be incurred are recognized in profit or loss
in the period when the costs are incurred.

3.10 Investment Property/Non-Current Assets Held for Sale
Investment Property
Investment properties include land or land and buildings other than those classified as property and equipment and
non-current assets held for sale. Generally, it includes land, land and building acquired by the Bank as non-banking
assets but not sold as on the reporting date.
The Bank holds investment property that has been acquired through enforcement of security over the loans and
advances.
Non-Current Assets Held for Sale

Non-current assets (such as property) and disposal groups (including both the assets and liabilities of the disposal
groups) are classified as held for sale and measured at the lower of their carrying amount and fair value less cost
to sell when: (i) their carrying amounts will be recovered principally through sale; (ii) they are available-for-sale in
their present condition; and (iii) their sale is highly probable.
Immediately before the initial classification as held for sale, the carrying amounts of the assets (or assets and
liabilities in a disposal group) are measured in accordance with the applicable accounting policies described above.
3.11 Income Tax

Tax expense comprises current and deferred tax. Current tax and deferred tax are recognised in profit or loss
except to the extent that they relate to items recognised directly in equity or in other comprehensive income.
a. Current Tax
Current tax is the expected tax payable or recoverable on the taxable income or loss for the year, using tax rates
enacted or substantively enacted at the reporting date, and any adjustment to tax payable in respect of previous
years. Current tax payable also includes any tax liability arising from the declaration of dividends.
b. Deferred Tax
Deferred tax is recognised in respect of temporary differences between the carrying amounts of assets and
liabilities for financial reporting purposes and the amounts used for taxation purposes. Deferred income tax is
determined using tax rate applicable to the Bank as at the reporting date which is expected to apply when the
related deferred income tax asset is realized or the deferred income tax liability is settled.
Deferred tax assets are recognized where it is probable that future taxable profit will be available against which
the temporary differences can be utilized.
3.12 Deposits, Debts Securities Issued and Subordinated Liabilities
a. Deposits
The Bank accepts deposits from its customers under savings account, current, term deposits and margin
accounts which allows money to be deposited and withdrawn by the account holder. These transactions are
recorded on the bank's books, and the resulting balance is recorded as a liability for the Bank and represent
the amount owed by the Bank to the customer.
b. Debt Securities Issued

It includes debentures, bonds or other debt securities. Deposits, debt securities issued and subordinated
liabilities are initially measured at fair value minus incremental direct transaction costs, and subsequently
measured at their amortised cost using the effective interest method, except where the Group designates
liabilities at fair value through profit or loss. However, the Bank does not have any issue of such debt securities.
c. Subordinated Liabilities
Subordinated liabilities are those liabilities which at the event of winding up are subordinate to the claims of
depositors, debt securities issued and other creditors. The Bank does not have any of such subordinated
liabilities.

3.13 Provisions
The Bank recognizes a provision if, as a result of past event, the Bank has a present constructive or legal
obligation that can be reliably measured and it is probable that an outflow of economic benefit will be required to
settle the obligation.
A disclosure for contingent liability is made when there is a possible obligation or a present obligation that may
but probably will not require an outflow of resources. When there is a possible obligation or a present obligation
in respect of which the likelihood of outflow of resources is remote, no provision or disclosure is made.
A provision for onerous contract is recognized when the expected benefits to be derived by the Bank from a
contract are lower than the unavoidable cost of meeting its obligation under the contract.
Provisions are reviewed at each reporting date and adjusted to reflect the current best estimate. If it is no longer
probable that an outflow of resources would be required to settle the obligation, the provision is reversed.
Contingent assets are not recognized in the financial statements. However, contingent assets are assessed
continually and if it is virtually certain that an inflow of economic benefits will arise, the asset and related income
are recognized in the period in which the change occurs.
3.14 Revenue Recognition

Revenue is the gross inflow of economic benefits during the period arising from the course of the ordinary
activities of an entity when those inflows result in increases in equity, other than increases relating to contributions
from equity participants. Revenue is recognized to the extent it is probable that the economic benefits will flow
to the Bank and the revenue can be reliably measured. Revenue is not recognized during the period in which its
recoverability of income is not probable. The Bank’s revenue comprises of interest income, fees and commission,
foreign exchange income, cards income, remittance income, bancassurance commission, etc. and the bases of
incomes recognition are as follows:
a. Interest Income
Interest income on available-for-sale assets and financial assets held at amortised cost shall be recognized
using the bank’s normal interest rate which is very close to effective interest rate using effective interest rate
method.
For income from loans and advances to customers, initial charges are not amortised over the life of the loans
and advances as the income so recognized closely approximates the income that would have been derived
under effective interest rate method. The difference is not considered material. The Bank considers that the
cost of exact calculation of effective interest rate method exceeds the benefit that would be derived from such
compliance.
The effective interest method is a method of calculating the amortised cost of a financial asset or a financial
liability and of allocating the interest income or interest expense over the relevant period. The effective interest
rate is the rate that discounts estimated future cash payments or receipts through the expected life of the
financial instrument or, when appropriate, a shorter period, to the net carrying amount of the financial asset
or financial liability. When calculating the effective interest rate, the Bank estimates cash flows considering all
contractual terms of the financial instrument (for example, prepayment options) but does not consider future
credit losses. As per the Carve-out Notice issued by ICAN, the calculation includes all fees paid or received
between parties to the contract that are an integral part of the effective interest rate, transaction costs and all
other premiums or discounts unless it is immaterial or impracticable to determine reliably, between parties to
the contract that are an integral part of the effective interest rate, transaction costs and all other premiums or
discounts.
Gains and losses arising from changes in the fair value of financial instruments held at fair value through profit
or loss are included in the statement of profit or loss in the period in which they arise. Contractual interest
income and expense on financial instruments held at fair value through profit or loss is recognized within net
interest income.
b. Fees & Commissions

Fees and commissions are recognized on an accrual basis when the service has been provided or significant
act performed whenever the benefit exceeds cost in determining such value. Whenever, the cost of recognizing
fees and commissions on an accrual basis exceeds the benefit in determining such value, the fees and
commissions are charged off during the year.

c. Dividend Income
Dividend income are recognized when right to receive such dividend is established. Usually this is the
ex-dividend date for equity securities. Dividends are presented in net trading income, net income from
other financial instruments at fair value through profit or loss or other revenue based on the underlying
classification of the equity investment.
d. Net Trading Income

Net trading income comprises gains less losses related to trading assets and liabilities, and includes all
realised and unrealised fair value changes, interest, dividends and foreign exchange differences.
e. Net Income from other financial instrument at fair value through Profit or Loss
Net income from other financial instruments at fair value through profit or loss relates to non-trading
derivatives held for risk management purposes that do not form part of qualifying hedge relationships and
financial assets and liabilities designated at fair value through profit or loss. It includes all realised and
unrealised fair value changes, interest, dividends and foreign exchange differences.
3.15 Interest expense

Interest expense on all financial liabilities including deposits are recognized in profit or loss using effective
interest rate method. Interest expense on all trading liabilities are considered to be incidental to the Bank’s
trading operations and are presented together with all other changes in fair value of trading assets and liabilities
in net trading income.
3.16 Employees Benefits
a. Short Term Employee Benefits

Short term employee benefit obligations are measured on an undiscounted basis and are expensed as the
related service is provided. A liability is also recognized for the amount expected to be paid under bonus
required by the Bonus Act, 2030 to pay the amount as a result of past service provided by the employee
and the obligation can be estimated reliably under short term employee benefits.
Short-term employee benefits include all the following items (if payable within 12 months after the end of
the reporting period):
• wages, salaries and social security contributions,
• paid annual leave and paid sick leave,
• profit-sharing and bonuses and
• non-monetary benefits
b. Post-Employment Benefits
Post-employment benefit plan includes the followings;
i. Defined Contribution Plan

A defined contribution plan is a post-employment benefit plan under which the Bank pays fixed
contributions into a separate entity and has no legal or constructive obligation to pay further amounts.
Obligations for contributions to defined contribution plans are recognised as personnel expenses in profit
or loss in the periods during which related services are rendered.
Contributions to a defined contribution plan that are due more than 12 months after the end of the
reporting period in which the employees render the service are discounted to their present value.
All employees of the Bank are entitled to receive benefits under the provident fund, a defined contribution
plan, in which both the employee and the Bank contribute monthly at a pre-determined rate of 10% of
the basic salary. The Bank does not assume any future liability for provident fund benefits other than its
annual contribution.The bank has not considered the gratuity of 8.33% as required by new Labor Act
2074 however, provision of gratuity has been done on the basis of actuarial valuation done as per HR
bylaw of the Bank.
ii. Defined Benefit plan

The Bank continues to operate gratuity, accumulated annual leave payments and sick leave payments
as post-retirement benefits as defined benefit schemes.

A defined benefit plan is a post-employment benefit plan other than a defined contribution plan. The Bank’s
net obligation in respect of defined benefit plans is calculated separately for each plan by estimating the
amount of future benefit that employees have earned in return for their service in the current and prior
periods. That benefit is discounted to determine its present value. Any unrecognised past service costs and
the fair value of any plan assets are deducted.
The Bank recognises all actuarial gains and losses net of deferred tax arising from defined benefit plans
immediately in other comprehensive income and all expenses related to defined benefit plans in employee
benefit expense in profit or loss.
The Bank recognises gains and losses on the curtailment or settlement of a defined benefit plan when the
curtailment or settlement occurs. The gain or loss on curtailment or settlement comprises any resulting
change in the fair value of plan assets, any change in the present value of the defined benefit obligation,
any related actuarial gains and losses and any past service cost that had not previously been recognised.
iii. Termination Benefits

Termination benefits are recognised as an expense when the Bank is demonstrably committed, without
realistic possibility of withdrawal, to a formal detailed plan to either terminate employment before the normal
retirement date, or to provide termination benefits as a result of an offer made to encourage voluntary
redundancy. Termination benefits for voluntary redundancies are recognised as an expense if the Bank
has made an offer of voluntary redundancy, it is probable that the offer will be accepted, and the number
of acceptances can be estimated reliably. If benefits are payable more than 12 months after the reporting
date, then they are discounted to their present value.
3.17 Leases
Lease payments under an operating lease shall be recognized as an expense on a straight-line basis over the
lease term unless either:
(a) Another systematic basis is more representative of the time pattern of the user’s benefit even if the payments
to the lessors are not on that basis; or
(b) The payments to the lessor are structured to increase in line with expected general inflation to compensate
for the lessor’s expected inflationary cost increases. If payments to the lessor vary because of factors other
than general inflation, then this condition is not met.
Majority of lease agreements entered by the Banks are with the clause of normal increment of 5%-10% p.a.
which the management assumes are in line with the lessor’s expected inflationary cost increases.
3.18 Foreign Currency Translation
The financial statements are presented in Nepalese Rupees (NPR).
Transactions in foreign currencies are initially recorded at the functional currency rate of exchange ruling at the
date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the
functional currency rate of exchange at the statement of financial position date.
Foreign exchange gains and losses resulting from the settlement of such transactions, and from the translation
at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised
in the statement of profit or loss.
Non-monetary assets and liabilities are translated at historical exchange rates if held at historical cost, or year-
end exchange rates if held at fair value, and the resulting foreign exchange gains and losses are recognized in
either the statement of profit or loss or shareholders’ equity depending on the treatment of the gain or loss on the
asset or liability.
3.19 Financial Guarantee and Loan Commitment

Financial guarantees are contracts that require the Bank to make specified payments to reimburse the holder for
a loss it incurs because a specified debtor fails to make payment when due in accordance with the terms of a debt
instrument. Loan commitments are firm commitments to provide credit under pre-specified terms and conditions.
Loan commitment is the commitment where the Bank has confirmed its intention to provide funds to a customer
or on behalf of a customer in the form of loans, overdrafts, future guarantees, whether cancellable or not, or
letters of credit and the Bank has not made payments at the reporting date, those instruments are included in
these financial statement as commitments.

3.20 Share Capital and Reserves

The Bank classifies capital instruments as financial liabilities or equity instruments in accordance with the
substance of the contractual terms of the instruments. Equity is defined as residual interest in total assets of
the Bank after deducting all its liabilities. Common shares are classified as equity of the Bank and distributions
thereon are presented in statement of changes in equity.
Dividends on ordinary shares and preference shares classified as equity are recognized in equity in the period in
which they are declared.
Incremental costs directly attributable to the issue of an equity instrument are deducted from the initial measurement
of the equity instruments considering the tax benefits achieved thereon.The reserves include retained earnings
and other statutory reserves such as general reserve, bond redemption reserve, foreign exchange equalization
reserve, regulatory reserve, investment adjustment reserve, staff training and development fund, CSR reserve
etc.
3.21 Earnings Per Share including diluted

The Bank presents basic and diluted Earnings Per Share (EPS) data for its ordinary shares. The basic EPS is
calculated by dividing the profit or loss attributable to ordinary shareholders of the Bank by the weighted average
number of ordinary shares outstanding during the period. Diluted EPS is determined by adjusting the profit or
loss attributable to ordinary shareholders and the weighted average number of ordinary shares outstanding for
the effects of all dilutive potential ordinary shares.
3.22 Segment Reporting

The Bank is organized for management and reporting purposes into segments such as General Banking, Micro
Lending, Remittance, Cards and Alternate Channels and Treasury. The segment results that are reported include
items directly attributable to a segment as well as those that can be allocated on a reasonable basis. Unallocated
items comprise mainly common assets, head office expenses, and tax assets and liabilities.

gub tyf gub ;dfg 4.1

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}s
+
ljj/0f cfiff9 d;fGt cfiff9 cfiff9 cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt
@)&% d;fGt d;fGt @)&% @)&$ @)&#
@)&$ @)&#
gub df}Hbft 2,145,484,102 - - 2,145,467,102 1,246,447,336 880,023,743
a}s
+ tyf ljQLo ;+:yfdf /x]sf] df}Hbft 850,309,775 - - 830,544,446 400,438,585 361,041,720
dfu tyf cNk;"rgfdf k|fKt x'g] /sd 1,522,896,119 - - 1,522,896,119 1,580,522,892 2,698,200,497
cGo 2,105,311,714 - - 2,105,311,714 466,715,836 1,067,673,298

hDdf 6,624,001,710 - - 6,604,219,381 3,694,124,649 5,006,939,257
gub tyf gub ;dfg lzif{ssf] /sdsf] km]o/ Eofn' lstfaL d"Nodf n]vfÍg ul/Psf] 5 . eN6df /x]sf] gub df}HbftnfO{ ef}lts tyf ljQLo ?kdf
k"0f{ aLdf ul/Psf] 5 . t/ntf / Joj;fosf] cfjZostf cg'?k g} eN6df gub sfod ul/Psf] 5 . a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft lzif{sdf
ljleGg a}+s tyf ljQLo ;+:yfdf sfod ul/Psf] /sd /x]sf] 5 . ljb]zL d'b|fdf sfod ul/Psf] gub df}Hbftdf ljb]zL d'b|fdf x'g] kl/jt{gsf] hf]lvd lglxt
/x]sf] 5 . To:tf hf]lvdsf] ;'Id ?kdf cg'udg ul/G5 eg] hf]lvd klxrfg ePsf] cj:yfdf plrt Joj:yfkg ;d]t ul/Psf] 5 . gub tyf gub ;dfg
lzif{s cGtu{tsf cGo lzif{sx?df & lbgeGbf dfly tyf # dlxgeGbf d'lgsf] cGt/ a}+s ;fk6L tyf j}wflgs t/ntf k|of]hgsf] nflu sfod ePsf] afx]
s g]kfn /fi6« a}+sdf /x]sf] cGo df}Hbft ;dfj]z ul/Psf 5g .
g]kfn /fi6« a}+sdf /x]sf] df}Hbft tyf lng'kg]{ /sd 4.2

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_ /sd ?=
;d"x a}s
+
@)&% d;fGt d;fGt @)&% @)&$ @)&#
@)&$ @)&#
g]kfn /fi6« a}s
+ df /x]sf] j}wflgs df}Hbft 3,575,090,172 - - 3,575,090,172 1,978,984,471 1,792,593,140
k'gM laqmL ;Demf}tf ;lxt vl/b ul/Psf] lwtf]kq - - - - - -
g]kfn /fi6« a}s

+ ;Fu /x]sf] cGo lgIf]k tyf n]gf /sd 1,774,304,947 - - 1,774,304,947 - -
hDdf 5,349,395,118 - - 5,349,395,118 1,978,984,471 1,792,593,140
g]kfn /fi6« a}+ssf] PsLs[t lgb]{zg @)&$ O=k|f= lgb]{zg g+= !#÷)&$ sf] Joj:yf adf]lhd s"n :jb]zL lgIf]k bfloTjsf] slDtdf ^ k|ltzt /sd clgjfo{
df}Hbft g]kfn /fi6« a}+sdf sfod ug'{ kg]{ x'gfn] ;f]xL adf]lhd g]kfn /fi6« a}+sdf /x]sf] j}Bflgs df}Hbft lzif{sdf b]vfO{Psf] 5 . g]kfn /fi6« a}+sdf sfod
ePsf] cltl/Qm lgIf]knfO{ g]kfn /fi6« a}+s;Fu /x]sf] cGo lgIf]k tyf n]gf /sd lzif{sdf b]vfO{Psf] 5 .
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft tyf nufgL 4.3

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}+s
ljj/0f cfiff9 d;fGt cfiff9 d;fGt cfiff9 cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt
@)&% @)&$ d;fGt @)&% @)&$ @)&#
@)&#
:jb]zL a}s
+ ÷ljQLo ;+:yfdf /x]sf] df}Hbft 827,281,530 - - 847,046,858 10,915,428 10,183,643
ljb]zL a}+s÷ljQLo ;+:yfdf /x]sf] df}Hbft 36,560,639 - - 36,560,639 331,641,006 563,025,003

36fpg]M gf]S;fgL jfkt Joj:yf - - - - - -
hDdf 863,842,168 - - 883,607,497 342,556,434 573,208,646
:jb]zL tyf ljb]zL a}+s tyf ljQLo ;+:yfdf ul/Psf] # dlxgf eGbf a9Lsf] nufgLnfO{ a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft tyf nufg L lzif{ssf] ;DalGwt
pk–lzif{sdf b]vfO{Psf] 5 .

Jo"TkGg -8]l/e]l6e_ ljQLo pks/0f 4.4

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_ /sd ?=
;d"x a}+s
@)&% d;fGt d;fGt @)&% @)&$ @)&#
@)&$ @)&#
Jofkfl/s nufgL 3,284,579,055 - - 3,284,579,055 1,976,307,111 1,372,301,054
Aofhb/ :jfk - - - - - -
d'b|f :jfk - - - - - -
clu|d ljlgdo ;Demf}tf 3,284,579,055 - - 3,284,579,055 1,976,307,111 1,372,301,054
cGo - - - - - -
hf]lvd Joj:yfkgsf] lgldQ - - - - - -
Aofhb/ :jfk - - - - - -
d'b|f :jfk - - - - - -
clu|d ljlgdo ;Demf}tf - - - - - -
cGo - - - - - -
hDdf 3,284,579,055 - - 3,284,579,055 1,976,307,111 1,372,301,054
Jo"TkGg -8]l/e]l6e_ ljQLo pks/0fsf] clwstd\ c+z e'QmfgL gx'g] clu|d ljlgdo ;Demf}tf -Non-Deliverable Forward (NDF) ;Fu ;DalGwt 5 eg]
afFsL c+z s/kf]/]6 u|fxssf nflu h:t} ljb]zL ljlgdosf] bfaL h:tf hf]lvdnfO{ ;'/lIft ug{ k|bfg ul/Psf] clu|d ljlgdo ;Demf}tf /x]sf] 5 . a}+sn] o:tf
pks/0fx? cfkm\gf] lgoldt ?kdf sf]if ;~rfng ultljlw cGtu{t ug]{ ub{5 . hf]lvdsf] b[li6sf]0fn] s"n Jo"TkGg -8]l/e]l6e_ ;DklQ tyf s"n Jo"TkGg
-8]l/e]l6e_ bfloTjnfO{ Ps;fy cg'wf/0f ul/Psf] 5 h;nfO{ ljQLo cj:yfsf] ljj/0fdf 5'6\6} b]vfO{Psf] 5 .
cGo Jofkfl/s ;DklQx? 4.5

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}+s
@)&% d;fGt d;fGt @)&% @)&$ @)&#
@)&$ @)&#
6«]h/L lan - - - - - -
g]kfn ;/sf/sf] C0fkq - - - - - -

g]kfn /fi6« a}+ssf] C0fkq - - - - - -
:jb]zL ;+:yfut C0fkq - - - - - -
z]o/ - - - - - -
cGo - - - - - -
hDdf - - - - - -
lwtf]aGws /flvPsf] - - - - - -
lwtf]aGws g/flvPsf] - - - - - -
a}+s tyf ljQLo ;+:yfnfO{ k|jfx u/]sf] shf{ tyf ;fk6L 4.6
#@ cfiff9 @)&% -!^ h'nfO{ @)!*_ /sd ?=
;d"x a}+s
@)&% d;fGt d;fGt @)&% @)&$ @)&#
@)&$ @)&#
n3'ljQ ;+:yfnfO{ k|jfx u/]sf] shf{ 1,607,865,675 - - 1,607,865,675 769,596,400 478,821,971
cGo - - - - - -
36fpg]M gf]S;fgL jfkt Joj:yf 16,078,657 - - 16,078,657 7,695,964 4,788,220
hDdf 1,591,787,019 - - 1,591,787,019 761,900,436 474,033,751
o; lzif{s cGtu{tsf shf{ tyf ;fk6Ldf x'g] xfgL afktsf] gf]S;fgL g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd dfkg ul/Psf] 5 . a}+s tyf ljQLo ;+:yfx?nfO{
k|bfg ul/Psf] ;Dk"0f{ shf{x? c;n shf{df jlu{s[t 5g\ .

gf]S;fgL Joj:yf 4.6.1

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_ /sd ?=
;d"x a}+s
ljj/0f cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt
@)&% @)&$ @)&# @)&% @)&$ @)&#
>fj0f ! sf] df}Hbft 7,695,964 - - 7,695,964 4,788,220 -
o; jif{sf] gf]S;fgL jfkt Joj:yf 8,382,693 - - 8,382,693 2,907,744 -

yk Joj:yf 8,382,693 - - 8,382,693 2,907,744 -
p7]sf]÷lkmtf{ - - - - - -
ckn]vg /sd - - - - - -
cfiff9 d;fGt;Ddsf] df}Hbft 16,078,657 - - 16,078,657 7,695,964 4,788,220
n3' ljQ ljQLo ;+:yfx?nfO{ k|bfg ul/Psf s'g} klg shf{ tyf ;fk6Lsf zt{ tyf aGb]hx? /sd, ;do tyf lglZrttfsf] ;Gbe{df a}+ssf] PsLs[t gub
k|jfxdf s'g} klg tflTjs c;/ kg]{ vfnsf 5}gg . o:tf ;DklQx?nfO{ shf{ tyf ;fk6 cGtu{t jlu{s/0f ul/Psf] 5 / ckn]lvt d"Nodf d"NofÍg
ul/Psf] 5 . o:tf ;DklQdf lglxt hf]lvdx?sf] lgoldt ?kn] cg'udg tyf dfkg ul/Psf] 5 . oL ;a} Aofh k|fKt x'g] ;DklQ x'g / o;af6 k|fKt
cfDbfgLnfO{ gfkmf gf]S;fg ljj/0fsf] Aofh cfDbfgL lzif{sdf cfDbfgL hgfO{ k|:t't ul/Psf] 5 .
u|fxsx?nfO{ k|jfx u/]sf] shf{ tyf ;fk6L 4.7

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_ /sd ?=
;d"x a}s
+
@)&% @)&$ @)&# @)&% @)&$ @)&#
kl/zf]lwt d"Nodf d"NofÍg
ul/Psf] shf{ / ;fk6L 56,378,108,999 - - 56,378,108,999 34,881,189,809 27,675,145,065
36fpg] M gf]S;fgL jfkt Joj:yf 849,466,541 - - 849,466,541 586,607,088 463,694,563
;fd"lxs gf]S;fgL Joj:yf
(Group Impairment) 581,327,739 - - 581,327,739 360,524,862 305,263,963
JolQmut gf]S;fgL Joj:yf
(Individual Impairment) 268,138,802 - 268,138,802 226,082,226 158,430,600
v"b /sd 55,528,642,459 - - 55,528,642,459 34,294,582,721 27,211,450,502
FVTPL df d"NofÍg ul/Psf]
shf{ tyf ;fk6L - - - - - -
hDdf 55,528,642,459 - - 55,528,642,459 34,294,582,721 27,211,450,502
o; cg';"rLdf k|:t't ePsf] gf]S;fgL afktsf] Joj:yf g]kfn /fi6« a}+ssf] lgb]{zg g+= @ adf]lhd dfkg ul/Psf] 5 h'g g]kfn n]vfdfg #( cg';f/ dfkg
ul/Psf] Iflt afktsf] Joj:yf /sd eGbf clws /x]sf] 5 . gf]S;fgL afktsf] Joj:yfsf] lj:t[t ljj/0f a'Fbf gDa/ @=&=$ df k|:t't ul/Psf] 5 . g]kfn
n]vfdfg #( adf]lhd dfkg ul/Psf] gf]S;fgL afktsf] Joj:yfsf] s"n /sd cfly{s jif{ @)&$÷&%, @)&#÷&$ / @)&@÷&# sf] nflu qmdzM ?=@@,@!,%%,$^%,
?=!^,$%,&),)*!= / ?=%,%^,##,&&* /x]sf] 5 .
/sd ?=
;d"x a}s
+
@)&% d;fGt d;fGt @)&% @)&$ @)&#
@)&$ @)&#
u|fxsnfO{ k|jfx u/]sf] shf{ tyf ;fk6L 55,656,450,234 - - 55,656,450,234 34,421,332,979 27,348,643,633
sd{rf/LnfO{ k|jfx u/]sf] shf{ tyf ;fk6L 567,296,965 - - 567,296,965 361,655,887 211,594,737
c;'n x'g afFsL Aofh 154,361,800 - - 154,361,800 98,200,943 114,906,695
hDdf 56,378,108,999 - - 56,378,108,999 34,881,189,809 27,675,145,065
gf]S;fgL afktsf] Joj:yf -a}+s tyf ljQLo ;+:yfnfO{ k|bfg ul/Psf] shf{ tyf ;fk6 ;d]tsf]_ /sd ?=
g]kfn /fi6« a}+ssf] PsLs[t lgb]{zg
865,545,197 - - 865,545,197 594,303,052 468,482,782
gDa/ @ adf]lhd
g]kfn n]vfdfg #( adf]lhd 222,155,465 - 222,155,465 164,570,081 55,633,778

shf{ k|sf/sf] cfwf/df shf{ / ;fk6Lsf] ljZn]if0f 4.7.1

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
shf{sf] k|sf/
cfjlBs shf{ 8,815,331,748 - - 8,815,331,748 6,615,542,866 4,930,569,530
clwljsif{ shf{ 16,556,646,046 - - 16,556,646,046 12,690,267,320 9,825,227,873
6«i6 l/l;K6÷cfoft shf{ 2,805,675,020 - - 2,805,675,020 1,717,632,236 1,638,277,743
l8df08 tyf cGo rfn" k'FhL 10,394,989,995 - - 10,394,989,995 5,792,392,179 5,218,016,757
shf{
JolQmut cfjf;Lo shf{ 3,508,956,704 - - 3,508,956,704 1,500,458,482 1,545,532,648
l/on :6]6\ shf{ 93,818,194 - - 93,818,194 103,041,522 148,687,174
dflh{g n]lG8Ë 708,680,410 - - 708,680,410 76,616,578 88,407,643
xfo/ kr]{h shf{ 4,922,004,798 - - 4,922,004,798 3,030,251,612 2,045,428,270
ljkGgju{ shf{ 1,429,597,860 - - 1,429,597,860 815,705,643 422,268,059
laN; vl/b 134,575,094 - - 134,575,094 392,081,543 398,168,758
sd{rf/L shf{ tyf ;fk6L 567,296,965 - - 567,296,965 361,655,887 211,594,737
cGo 6,286,174,365 - - 6,286,174,365 1,687,342,998 1,088,059,178
hDdf 56,223,747,199 - - 56,223,747,199 34,782,988,865 27,560,238,370
lng afFsL Aofh 154,361,800 - - 154,361,800 98,200,943 114,906,695
s"n hDdf 56,378,108,999 - - 56,378,108,999 34,881,189,809 27,675,145,065
d'b|fsf] cfwf/df shf{ / ;fk6Lsf] ljZn]if0f 4.7.2

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_ /sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
g]kfnL ?k}ofF 56,152,526,944 - - 56,152,526,944 34,489,108,266 27,259,567,954
ef/tLo ?k}ofF - - - - - -
cd]l/sL 8n/ 225,582,056 - - 225,582,056 392,081,543 415,577,111
kfpG8 :6ln{Ë - - - - - -
o"/f] - - - - - -
hfkgL og - - - - - -
lrgLof o'cfg - - - - - -
cGo - - - - - -
hDdf 56,378,108,999 - - 56,378,108,999 34,881,189,809 27,675,145,065

;'/If0fsf] cfwf/df shf{ tyf ;fk6Lsf] ljZn]if0f 4.7.3

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
;'/If0f
rn÷crn ;DklQsf] ;'/If0fdf 54,149,926,716 - - 54,149,926,716 33,898,294,893 27,171,530,628
;'g÷rfFbLsf] ;'/If0fdf 102,500,359 - - 102,500,359 957,000 -
:jb]zL a}+s tyf ljQLo
;+:yfsf] hdfgtdf - - - - - -
;/sf/L hdfgtdf - - - - - -
cGt/f{li6«o >]0fLs[t a}+ssf]
hdfgtdf - - - - - -
lgof{t sfuhftsf] ;'/If0fdf - - - - - -
d'2lt lgIf]ksf] ;'/If0fdf 232,155,181 - - 232,155,181 90,924,941 45,960,000
;/sf/L C0fkqsf] ;'/If0fdf 3,283,536 - - 3,283,536 1,207,169 4,287,000
sfpG6/ hdfgtdf - - - - - -
JolQmut hdfgtdf - - - - - -
cGo ;'/If0fdf 1,890,243,207 - - 1,890,243,207 889,805,806 453,367,437
hDdf 56,378,108,999 - - 56,378,108,999 34,881,189,809 27,675,145,065
;'/If0f gul/Psf] - - - - - -
s"n hDdf
56,378,108,999 - - 56,378,108,999 34,881,189,809 27,675,145,065
gf]S;fgL Joj:yf 4.7.4

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
JolQmut gf]S;fgL Joj:yf (Individual Impairment)
>fj0f ! sf] df}Hbft 226,082,226 - - 226,082,226 158,430,600 -
o; jif{sf] v"b gf]S;fgL /sd 42,056,576 - - 42,056,576 67,651,626 -
o; jif{sf] yk 72,076,151 - - 72,076,151 77,241,685 -
o; jif{sf] c;'nL÷lkmtf{ (30,019,575) - (30,019,575) (9,590,059) -
ckn]vg - - - - - -
ljb]zL d'bf| ljlgdo b/n] gf]S;fgL Joj:yf
- - - - - -
36÷a9
cGo kl/jt{g - - - -
cfiff9 d;fGtsf] df}Hbft 268,138,802 - - 268,138,802 226,082,226 158,430,600
;fd"lxs gf]S;fgL Joj:yf (Collective Impairment)
>fj0f ! sf] df}Hbft 360,524,862 - - 360,524,862 262,169,985 -
o; jif{sf] v"b gf]S;fgL /sd 220,802,877 - - 220,802,877 98,354,876 -
o; jif{sf] yk 220,802,877 - - 220,802,877 98,354,876 -
ljb]zL d'bf| ljlgdo b/n] gf]S;fgL Joj:yf
36÷a9 - - - - - -
cGo kl/jt{g - - - - - -
hDdf gf]S;fgL Joj:yf 849,466,541 - - 849,466,541 586,607,088 463,694,563

lwtf]kqdf u/]sf] nufgL 4.8

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
ckn]lvt d"Nodf d"NofÍg
6,452,269,315 - - 6,452,269,315 3,658,091,557 4,054,274,348
ul/Psf nufgL
FVTOCI df d"NofÍg
616,556,231 - - 616,556,231 198,624,190 131,479,828
ul/Psf nufgL
hDdf 7,068,825,546 - - 7,068,825,546 3,856,715,747 4,185,754,176
a}+sn] lwtf]kqdf u/]sf] nufgLnfO{ b'O{ km/s lzif{sdf k|:t't u/]sf] 5 M ckn]lvt d"Nodf d"NofÍg ul/Psf] nufgL / FVTOCI df d"NofÍg ul/Psf]
nufgL . ckn]lvt d"Nodf d"NofÍg ul/Psf] nufgL afx]ssf cGo nufgLnfO{ km]o/ EofNo'df n]vfÍg ul/Psf] 5 / km]o/ EofNo'df ePsf] kl/jt{gnfO{
ljz]if lwtf]kqsf] nflu a}+sn] cjnDag u/]sf] Jofj;flos ljlwdf cGo lj:t[t cfDbfgLsf] ljj/0fdf n]vfÍg u/L b]vfO{Psf] 5 . nufgLaf6 k|fKt nfef+z
af]g; z]o/sf] ?kdf k|fKt ePdf z]o/ nufgL /sdsf] nfutnfO{ oyfjt /fvL z]o/sf] lsQf dfq a9fP/ k|:t't ul/Psf] 5 .
ckn]lvt d"Nodf d"NofÍg ul/Psf nufgL 4.8.1

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
lwtf] ;'/If0fkq
;/sf/L C0fkq 5,633,468,892 - - 5,633,468,892 3,658,091,557 3,754,507,832
;/sf/L 6«]h/L lanx? 818,800,423 - - 818,800,423 - 299,766,517
g]kfn /fi6« a}+ssf] C0fkq - - - - - -
g]kfn /fi6« a}+ssf] lgIf]k pks/0fx? - - - - - -
cGo - - - - - -
36fpg]M gf]S;fgL afkt Joj:yf - - - - - -
hDdf 6,452,269,315 - - 6,452,269,315 3,658,091,557 4,054,274,348
cGo lj:t[t cfDbfgLsf] tflnsfdf km]o/ EofNo'df d"NofÍg ul/Psf nufgL 4.8.2
#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
OlSj6L pks/0fx?
;"rLs[t 536,589,588 - - 536,589,588 179,196,440 122,365,228
;"rLs[t gePsf 79,966,643 - - 79,966,643 19,427,750 9,114,600
hDdf 616,556,231 - - 616,556,231 198,624,190 131,479,828
;"rLs[t gul/Psf] lwtf]kqsf] nfugLdf g]kfn lSnol/Ë xfp; lnld6]8, k|e' Solk6n lnld6]8, :kz{ n3'ljQ ljQLo ;+:yf / h]g/n OG:of]/]G;sf] z]o/df
ul/Psf] nfugLx? kb{5g\ . oL nufgLx?sf] lstfaL g]6jy{nfO{ g} km]o/ EofNo' sfod ul/Psf] 5 .

z]o/df nufgL ;DaGwL ljj/0f 4.8.3

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}s
+
qm=;+= ljj/0f cfiff9 d;fGt @)&% cfiff9 d;fGt @)&$ cfiff9 d;fGt @)&% cfiff9 d;fGt @)&$
k/n d"No ahf/ d"No k/n d"No ahf/ d"No k/n d"No ahf/ d"No k/n d"No ahf/ d"No
;"rLs[t
lrlnd] xfO{8«f]kfj/ sDkgL
lnld6]8 -%$,&)& ;fwf/0f
1.1 z]o/, k|lt z]o/ !)) n] r'Qmf_ 55,186,809 43,218,530 - - 55,186,809 43,218,530 55,186,809 37,961,658
-!^,)*# lsQf af]g; z]o/
;lxt_
g]kfn 6]lnsd lnld6]8
1.2 -##&,$$^ ;fwf/0f z]o/, 290,886,936 243,298,566 - - 290,886,936 243,298,566 13,099,902 13,000,500
k|lt z]o/ !)) n] r'Qmf_
;flgdfdfO{ xfO{8«f]kfj/
1.3 lnld6]8 -@&,@$) ;fwf/0f 12,502,157 8,934,720 - - 12,502,157 8,934,720 10,970,032 15,616,160
z]o/, k|lt z]o/ !)) n] r'Qmf_
glan Aofn]G:8\ km08
1.4 -@!,%)& ;fwf/0f z]o/, - - - - - - 343,589 423,688
k|lt z]o/ !) n] r'Qmf_
lzv/ OG:of]/]G; sDkgL
lnld6]8 -!),(@^ ;fwf/0f
1.5 z]o/, k|lt z]o/ !)) n] r'Qmf_ 18,576,307 10,762,110 - - 18,576,307 10,762,110 18,576,307 16,438,329
-^,#%^ lsQf af]g; z]o/
;lxt_
Unf]an cfPdO{ ;d"GgtL
1.6 :sLd ! -($(,#!& ;fwf/0f 9,493,170 8,325,510 - - 9,493,170 8,325,510 9,493,170 9,673,540
z]o/, k|lt z]o/ !) n] r'Qmf_
;'o{ nfOkm OG:of]/]G;
sDkgL lnld6]8 -&,)*$
1.7 ;fwf/0f z]o/, k|lt z]o/ !)) 4,711,206 4,250,400 - - 4,711,206 4,250,400 4,342,130 5,690,260
n] r'Qmf_ -!,@^^ lsQf af]g;
z]o/ ;lxt_
u'/fF; nfOkm OG:of]/]G;
sDkgL lnld6]8 -$,%%@
1.8 ;fwf/0f z]o/, k|lt z]o/ !)) 3,644,141 4,028,520 - - 3,644,141 4,028,520 3,644,141 4,110,600
n] r'Qmf_ -%@@ lsQf af]g;
z]o/ ;lxt_
hnljB't nufgL tyf lasf;
sDkgL lnld6]8 -!)$,!^@
1.9 14,529,867 16,145,110 - - 14,529,867 16,145,110 11,326,656 18,493,178
;fwf/0f z]o/, k|lt z]o/ !))
n] r'Qmf_
d]/f] dfOqmf]kmfOgfG; ljQLo
;+:yf lnld6]8 -!!^ ;fwf/0f
1.10 8,200 125,280 - - 8,200 125,280 4,100 99,180
-#$ lsQf af]g; z]o/ ;lxt_
a'6jn kfj/ sDkgL lnld6]8
-&,&@@ ;fwf/0f z]o/, k|lt
1.11 5,328,236 3,528,954 - - 5,328,236 3,528,954 4,686,029 4,167,640
z]o/ !)) n] r'Qmf_ -@*%
lsQf af]g; z]o/ ;lxt_
GofbL xfO{8«f]kfj/ lnld6]8
-!,@&@ ;fwf/0f z]o/, k|lt
1.12 115,800 207,336 - - 115,800 207,336 57,900 152,277
z]o/ !)) n] r'Qmf_ -!!$
gful/s nufgL sf]if -@,@*$
1.13 6,521,805 5,710,000 - - 6,521,805 5,710,000 6,521,805 5,963,560
n] r'Qmf_ -&$& lsQf af]g;
z]o/ ;lxt_
g]zgn dfOqmf]kmfOgfG;
ljQLo ;+:yf lnld6]8
1.14 -#),)*( ;+:yfks z]o/, k|lt 2,500,000 3,008,900 - - 2,500,000 3,008,900 2,500,000 2,500,000
z]o/ !)) n] r'Qmf_ -%,)*(
qmdz===
;d"x a}s
+
c?0f sfa]nL kfj/ lnld6]8
1.15 -@(% ;fwf/0f z]o/, 29,500 76,700 - - 29,500 76,700 29,500 120,655
PgPdla xfO{la|8 km08 !
1.16 -!,%&&,$)! ;fwf/0f z]o/, 15,774,010 15,285,016 - - 15,774,010 15,285,016 12,619,210 12,543,495
glan OlSj6L km08
1.17 -!,#%!,*)# ;fwf/0f z]o/, 13,518,030 13,328,778 - - 13,518,030 13,328,778 11,265,040 11,265,040
cf/P;l8;L n3'ljQ ljQLo
;+:yf lnld6]8 -%! ;fwf/0f
1.18 4,700 28,305 - - 4,700 28,305 1,400 47,200
-$ lsQf af]g; z]o/ ;lxt_
k|'8]lG;on OG:of]/]G;
sDkgL lnld6]8 -!(,^%(
1.19 ;fwf/0f z]o/, k|lt z]o/ !)) 18,673,077 15,334,020 - - 18,673,077 15,334,020 3,456,456 3,025,860
n] r'Qmf_ -($% lsQf af]g;
z]o/ ;lxt_
glan Aofn]G; km08
1.20 -@@(,%!@=% ;fwf/0f z]o/, - - - - - - 2,295,125 1,714,668
c?0f EofnL xfO{8«f]kfj/
8]enkd]06 lnld6]8 -((,(*^
1.21 ;fwf/0f z]o/, k|lt z]o/ !)) 21,474,331 15,297,858 - - 21,474,331 15,297,858 1,028,676 1,007,400
n] r'Qmf_ -#^% lsQf af]g;
z]o/ ;lxt_
PgcfO{laPn k|ult km08
1.22 -!,!(*,^%$ ;fwf/0f z]o/, 11,986,540 10,787,886 - - 11,986,540 10,787,886 10,274,070 10,274,070
l;ghL{ kfj/ 8]enkd]06
1.23 lnld6]8 -^!^ ;fwf/0f z]o/, 61,600 76,384 - - 61,600 76,384 61,600 149,688
km/jf8{ sDo'lg6L
dfOqmf] kmfOgfG; ljQLo
1.24 2,600 57,720 - - 2,600 57,720 2,600 83,746
;+:yf lnld6]8 -@^ ;fwf/0f
g]kfn nfOkm OG:of]/]G;
sDkgL lnld6]8 -#,)()
1.25 ;fwf/0f z]o/, k|lt z]o/ !)) 2,480,925 3,244,500 - - 2,480,925 3,244,500 2,480,925 4,674,048
n] r'Qmf_ -!,#$( lsQf af]g;
z]o/ ;lxt_
:jb]zL n3'ljQ ljQLo
;+:yf lnld6]8 -!# ;fwf/0f
1.26 1,200 21,710 - - 1,200 21,710 - -
-! lsQf af]g; z]o/ ;lxt_
nIdL OlSj6L km08
1.27 -!,$^@,#(% ;fwf/0f z]o/, 14,623,950 11,845,400 - - 14,623,950 11,845,400 - -
l;l6hG;\ Do'r'cn km08 !
1.28 -%)),))) ;fwf/0f z]o/, 5,000,000 4,640,000 - - 5,000,000 4,640,000 - -
PgcfO;L Plzof u|f]y km08
1.29 -%)),))) ;fwf/0f z]o/, 5,000,000 4,595,000 - - 5,000,000 4,595,000 - -
g]kfn OG:of]/]G;
sDkgL lnld6]8 -!@*,!!@
1.30 102,286,726 84,297,696 - - 102,286,726 84,297,696 - -
n] r'Qmf_
qmdz===

;d"x a}s
+
l8k|f]S; n3'ljQ ljQLo ;+:yf
ln= -%,#$* ;fwf/0f z]o/,
1.31 6,269,730 4,011,000 - - 6,269,730 4,011,000 - -
k|lt z]o/ !)) n] r'Qmf_ -^*^
Pl;og nfOkm OG:of]/]G;
sDkgL lnld6]8 -#,)@^
1.32 ;fwf/0f z]o/, k|lt z]o/ !)) 3,086,760 2,066,758 - - 3,086,760 2,066,758 - -
n] r'Qmf_ -##^ lsQf af]g;
z]o/ ;lxt_
g]zgn dfOqmf]kmfOgfG;
ljQLo ;+:yf lnld6]8 -@#
1.33 ;fwf/0f z]o/, k|lt z]o/ !)) 1,900 50,922 - - 1,900 50,922 - -
n] r'Qmf_ -$ lsQf af]g;
z]o/ ;lxt_
;"rLs[t hDdf 644,280,213 536,589,588 - - 644,280,213 536,589,588 184,267,171 179,196,440
;"rLs[t gul/Psf
g]kfn lSnol/ª xfp;
lnld6]8 -@&,^#! ;+:yfks
1.1 z]o/, k|lt z]o/ !)) n] r'Qmf_ 2,302,600 6,035,221 - - 2,302,600 6,035,221 2,302,600 2,302,600
-$,^)% lsQf af]g;
z]o/ ;lxt_
k|e' Soflk6n lnld6]8
1.2 -&%,))) ;+:yfks z]o/, 7,500,000 10,278,428 - - 7,500,000 10,278,428 2,500,000 2,500,000
:jb]zL n3'ljQ ljQLo
1.3 ;+:yf lnld6]8 -!@ ;fwf/0f - - - - - - 1,200 1,200
nIdL OlSj6L km08
1.4 -!,$^@,#(% ;fwf/0f z]o/, - - - - - - 14,623,950 14,623,950
h]g/n OG:of]/]G; sDkgL
g]kfn lnld6]8 -%)),)))
1.5 50,000,000 50,000,000 - - 50,000,000 50,000,000 - -
;+:yfks z]o/, k|lt z]o/
!)) n] r'Qmf_
:kz{ n3'ljQ ljQLo
;+:yf lnld6]8 -!#^,)))
1.6 13,600,000 13,652,994 - - 13,600,000 13,652,994 - -
;+:yfks z]o/, k|lt z]o/
!)) n] r'Qmf_
;"rLs[t gul/Psf] hDdf 73,402,600 79,966,643 - - 73,402,600 79,966,643 19,427,750 19,427,750
hDDff 717,682,813 616,556,231 - - 717,682,813 616,556,231 203,694,921 198,624,190

o; jif{sf] cfos/ Joj:yf 4.9

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
rfn" s/ ;DklQ 540,283,222 - - 540,283,222 347,070,955 246,439,064
rfn" jif{sf] cfo s/ ;DklQ 540,283,222 - - 540,283,222 347,070,955 246,439,064
ut jif{x?sf] s/ ;DklQ - - - - - -
rfn" s/ bfloTj 518,219,705 - - 518,219,705 347,052,061 248,073,430
rfn" jif{sf] cfos/ bfloTj 518,219,705 - - 518,219,705 347,052,061 248,073,430
ut jif{x?sf] s/ bfloTjx? - - - - - -
hDdf 22,063,517 - - 22,063,517 18,894 (1,634,366)
rfn" s/ ;DklQ lzif{sdf a}+sn] cfos/ P]g, @)%* sf] Joj:yf adf]lhd :jod\ s/ lgwf{/0f u/L bflvnf u/]sf] clu|d cfos/ /sdnfO{ b]vfO{Psf] 5 .
To;}u/L rfn" s/ bfloTj lzif{sdf ;f]xL P]gsf] Joj:yf adf]lhd e'Qmfg ug'{ kg]{ cfosf/ bfloTjnfO{ b]vfO{Psf] 5 .
;xfos sDkgLdf nufgL 4.10

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
a}+s
ljj/0f cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt
@)&% @)&$ @)&#
;"rLs[t ;xfos sDkgLdf nufgL - - -
;"rLs[t gePsf ;xfos sDkgLdf nufgL 200,000,000 - -
hDdf nufgL 200,000,000 - -
36fpg] M gf]S;fgL Joj:yf - - -
v"b lstfaL d"No 200,000,000 - -
;"rLs[t ePsf ;xfos sDkgLdf nufgL 4.10.1

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
a}+s
ljj/0f cfiff9 d;fGt @)&% cfiff9 d;fGt @)&$ cfiff9 d;fGt @)&#
k/n d"No ahf/ d"No k/n d"No ahf/ d"No k/n d"No ahf/ d"No
=========ln, ======= z]o/ k|lt =========
=========ln, ======= z]o/ k|lt =========
a}+ssf] ;xfos sDkgL -d]uf Soflk6n dfs]{6;\ lnld6]8_ sf] z]o/ lwtf]kq ahf/df ;"rLs[t gePsf] .
;"rLs[t gePsf ;xfos sDkgLdf nufgL 4.10.2

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
a}+s
ljj/0f cfiff9 d;fGt @)&% cfiff9 d;fGt @)&$ cfiff9 d;fGt @)&#
k/n d"No ahf/ d"No k/n d"No ahf/ d"No k/n d"No ahf/ d"No
d]uf Soflk6n dfs]{6;\ lnld6]8
-@,))),))) ;:yfks z]o/, k|lt 200,000,000 200,451,300 - - - -
z]o/ !)) n] r'Qmf_
hDdf 200,000,000 200,451,300 - - - -
a}s
+ sf] ;xfos sDkgL -d]uf Soflk6n dfs]6{ ;\ lnld6]8_ sf] z]o/ lwtf]kq ahf/df ;"rLs[t g/x]sf]n] pQm sDkgLsf] k|ltz]o/ v"b ;DklQsf] lstfaL d"NonfO{
k|lt z]o/ ahf/ d"No -km]o/ EofNo'_ df n]vfÍg ul/Psf] 5 .

a}+ssf] ;xfos sDkgLx?sf] ljj/0f 4.10.3

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_ k|ltztdf
a}+s
a}+sn] wf/0f u/]sf] :jfldTjsf] k|ltzt
ljj/0f
cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt
@)&% @)&$ @)&#
d]uf Soflk6n dfs]{6;\ lnld6]8 100 - -
a}+ssf] ;xfos sDkgL -d]uf Soflk6n dfs]{6;\ lnld6]8_ sDkgL /lhi6«f/ sfof{nodf ldlt @)&$ c;f]h @& ut] ljlwjt ?kdf btf{ ePsf] o2lk
g]kfn lwtf]kq af]8{af6 ;~rfng cg'dlt k|fKt ug]{ k|lqmofdf /x]sf] 5 .
;xfos sDkgLx?sf] u}/ lgolGqt :jfy{ 4.10.4

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x
ljj/0f
cfiff9 d;fGt @)&%
NCI ;Fu /x]sf] OlSj6L OG6«]i6 -k|ltztdf_
o; jif{sf] gfkmf gf]S;fg afF8kmfF8
cfiff9 d;fGtdf NCI ;Fu /x]sf] ;l~rt df}Hbft
NCI nfO{ nfef+z e'QmfgL
;d"x
ljj/0f
cfiff9 d;fGt @)&$
NCI ;Fu /x]sf] OlSj6L OG6«]i6 -k|ltztdf_
o; jif{sf] gfkmf gf]S;fg afF8kmfF8
cfiff9 d;fGtdf NCI ;Fu /x]sf] ;l~rt df}Hbft
NCI nfO{ nfef+z e'QmfgL
a}+ssf] ;xfos sDkgL -d]uf Soflk6n dfs]{6;\ lnld6]8_ k"0f{ :jfldTj /x]sf] ;xfos sDkgL x'gfn] u}/ lgolGqt :jfy{ -Non-Controlling Interest - NCI_
g/x]sf] .
;Da4 sDkgLdf nufgL 4.11

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
;"rLs[t ;xfos sDkgLdf nufgL
;"rLs[t gePsf ;xfos sDkgLdf nufgL
hDdf nufgL
36fpg] M gf]S;fgL Joj:yf
v"b lstfaL d"No

;"rLs[t ePsf ;Da4 sDkgLdf ul/Psf] nufgL 4.11.1

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
======== ln=,===== z]o/ k|lt=======
======== ln=,===== z]o/ k|lt=======
hDdf
;"rLs[t gePsf ;Da4 sDkgLdf ul/Psf] nufgL 4.11.2

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}s
+
@)&% @)&$ @)&# @)&% @)&$ @)&#
======== ln=,===== z]o/ k|lt=======
======== ln=,===== z]o/ k|lt=======
hDdf
a}+ssf ;Da4 sDkgLx?sf] ljj/0f 4.11.3

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}s
+
ljj/0f a}s
+ n] wf/0f u/]sf] :jfldTjsf] k|ltzt a}s
+ n] wf/0f u/]sf] :jfldTjsf] k|ltzt
cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt
@)&% @)&$ @)&# @)&% @)&$ @)&#
=======================================ln=
=======================================ln=
=======================================ln=
=======================================ln=
hDdf
;Da4 sDkgLx?sf] OlSj6L d"No 4.11.4

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x
@)&% @)&$ @)&#
=======================================ln=
=======================================ln=
hDdf

;DklQdf nufgL 4.12

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}+s
ljj/0f cfiff9 d;fGt cfiff9 d;fGt cfiff9 cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt
@)&% @)&$ d;fGt @)&% @)&$ @)&#
@)&#
xfnsf] d"Nodf d"Nof°g -km]o/ EofNo'_ ul/Psf] nufgL ;DklQ
>fj0f ! sf] df}Hbft 58,700,146 - - 58,700,146 58,700,146 58,700,146
o; jif{sf] yk÷36 175,265,080 - - 175,265,080 - -
Joj;fo ;+of]hgaf6 k|fKt 39,729,525 - - 39,729,525 - -
o; jif{sf] ahf/ d"Nodf v"b kl/jt{g - - - - - -
;dfof]hg÷:yfgfGt/0f (29,756,700) - - (29,756,700) - -
v"b /sd 243,938,051 - - 243,938,051 58,700,146 58,700,146
nfutdf d"Nof°g ul/Psf] nufgL ;DklQ
>fj0f ! sf] df}Hbft - - - - - -
o; jif{sf] yk÷36 - - - - - -
;dfof]hg÷:yfgfGt/0f - - - - - -
;l~rt x|f;s6\6L - - - - - -
;l~rt gf]S;fgL Joj:yf - - - - - -
v"b /sd - - - - - -
hDdf 243,938,051 - - 243,938,051 58,700,146 58,700,146
cfly{s jif{ @)&$÷&% df yk u}/–a}+lsË ;DklQ ?= @!,$(,($,^)% dWo] ?= #,(&,@(,%@% a/fa/sf] u}/–a}+lsË ;DklQ dh{/af6 a}+ssf] lstfadf n]vfÍg
x'g cfPsf] xf] . cfiff9 d;fGt @)&% df sfod u}/–a+}lsË ;DklQsf] lj:t[t u|fxs cg';f/sf] ljj/0f ‘pb\3f]i0f tyf cltl/Qm ljj/0fÚ sf] a'Fbf gDa/ $=!@ df
k|:t't ul/Psf] 5 .

;DklQ / pks/0f 4.13

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_ /sd ?=
;d"x
ljj/0f lnhxf]N8 sDKo'6/ kl/jxg kmlg{r/ / d] cGo cfiff9 d;fGt
hUuf ejg ;DklQ / sfof{no ;fwg lkmS:r/ lzg/L pks/0fx? @)&%
pks/0f
k/n d"No
>fj0f !, @)&# sf] df}Hbft - - - - - - - - -
o; jif{sf] yk
dh{/÷k|fKtL - - - - - - - - -
Joj;fo ;+of]hgaf6 k|fKt - - - - - - - - -
k'h F Ls/0f - - - - - - - - -
o; jif{sf] laqmL - - - - - - - - -
;dfof]hg÷k'gd{N" ofÍg - - - - - - - - -
cfiff9 d;fGt @)&$
13,097,000 9,069,124 120,319,515 92,007,240 123,014,126 61,909,659 - 154,354,137 573,770,802
sf] df}Hbft
o; jif{sf] yk
dh{/÷k|fKtL 11,060,000 16,496,000 59,973,208 24,367,600 82,208,058 19,497,958 - 40,710,348 254,313,171
Joj;fo ;+of]hgaf6 k|fKt - - 55,046,218 17,464,630 27,317,296 17,399,088 - 45,804,645 163,031,876
k'hF Ls/0f - - - - - - - - -
o; jif{sf] laqmL - - (2,479,550) (20,552,018) (16,437,426) (1,200,672) - (2,735,266) (43,404,931)
;dfof]hg÷k'gd{N" ofÍg 53,559,250 - - - - - - - 53,559,250
cfiff9 d;fGt @)&%
77,716,250 25,565,124 232,859,390 113,287,452 216,102,054 97,606,034 - 238,133,864 1,001,270,168
sf] df}Hbft
x|f;s6\6L / gf]S;fgL
>fj0f !, @)&# sf] df}Hbft - - - - - - - - -
o; jif{sf] x|f;s6\6L - - - - - - - - -
o; jif{sf] gf]S;fgL - - - - - - - - -
laqmL - - - - - - - - -
;dfof]hg - - - - - - - - -
cfiff9 d;fGt @)&$ sf]
- 534,781 70,078,082 53,505,832 55,066,007 34,618,751 - 71,224,503 285,027,956
df}Hbft
o; jif{sf] x|f;s6\6L - 544,356 14,176,377 17,144,985 21,490,783 5,778,971 - 17,194,144 76,329,616
o; jif{sf] gf]S;fgL - - - - - - - - -
laqmL - - (1,613,716) (17,177,793) (7,159,600) (601,939) - (1,148,991) (27,702,039)
;dfof]hg - - - - - - - - -
cfiff9 d;fGt @)&%
- 1,079,137 82,640,742 53,473,024 69,397,191 39,795,783 - 87,269,655 333,655,533
sf] df}Hbft
kFh
' Lut lgdf{0f -kFh
' Ls/0f
- - 5,520,422 - - - - - 5,520,422
ul/g' kg]_{
v"b lstfaL d"No 77,716,250 24,485,987 155,739,070 59,814,428 146,704,863 57,810,250 - 150,864,208 673,135,057
cfiff9 d;fGt @)&%
77,716,250 24,485,987 155,739,070 59,814,428 146,704,863 57,810,250 - 150,864,208 673,135,058
sf] df}Hbft
qmdz===

a}s
+
ljj/0f lnhxf]N8 sDKo'6/ kmlg{r/ / cGo cfiff9 d;fGt
hUuf ejg ;DklQ / sfof{no kl/jxg ;fwg lkmS:r/ d]lzg/L pks/0fx? @)&%
pks/0f
k/n d"No
>fj0f !, @)&#
13,097,000 8,638,974 136,622,581 82,515,309 122,045,172 61,988,606 - 129,999,582 554,907,225
sf] df}Hbft
o; jif{sf] yk
dh{/÷k|fKtL - - 23,271,854 12,485,938 35,519,447 7,204,557 - 35,426,856 113,908,652
Joj;fo ;+of]hgaf6
- - - - - - - - -
k|fKt
k'h F Ls/0f - 430,150 - - - - - - 430,150
o; jif{sf] laqmL - - (39,574,920) (2,994,006) (34,550,493) (7,283,504) - (11,072,301) (95,475,224)
;dfof]hg÷k'gd{N" ofÍg - - - - - - - - -
cfiff9 d;fGt @)&$
13,097,000 9,069,124 120,319,515 92,007,240 123,014,126 61,909,659 - 154,354,137 573,770,802
sf] df}Hbft
o; jif{sf] yk
dh{/÷k|fKtL 11,060,000 16,496,000 59,973,208 24,367,600 82,208,058 19,497,958 - 40,710,348 254,313,171
Joj;fo ;+of]hgaf6
- - 55,046,218 17,464,630 27,317,296 17,399,088 - 45,804,645 163,031,876
k|fKt
k'h
F Ls/0f - - - - - - - - -
o; jif{sf] laqmL - - (2,479,550) (20,552,018) (16,437,426) (1,200,672) - (2,735,266) (43,404,931)
;dfof]hg÷k'gd{N" ofÍg 53,559,250 - - - - - - - 53,559,250
cfiff9 d;fGt @)&%
77,716,250 25,565,124 232,859,390 113,287,452 216,102,054 97,606,034 - 238,133,864 1,001,270,168
sf] df}Hbft
x|f;s6\6L / xfgL gf]S;fgL
>fj0f !, @)&#
- 98,224 96,740,073 45,784,460 67,049,154 32,827,066 - 61,066,382 303,565,359
sf] df}Hbft
o; jif{sf] x|f;s6\6L - 436,557 11,631,158 9,853,155 11,763,520 7,225,427 - 15,497,152 56,406,969
o; jif{sf] gf]S;fgL - - - - - - - - -
laqmL - - (38,293,149) (2,131,783) (23,746,666) (5,433,742) - (5,339,032) (74,944,371)
;dfof]hg - - - - - - - - -
cfiff9 d;fGt @)&$
- 534,781 70,078,082 53,505,832 55,066,007 34,618,751 - 71,224,503 285,027,956
sf] df}Hbft
o; jif{sf] x|f;s6\6L - 544,356 14,176,377 17,144,985 21,490,783 5,778,971 - 17,194,144 76,329,616
o; jif{sf] gf]S;fgL - - - - - - - - -
laqmL - - (1,613,716) (17,177,793) (7,159,600) (601,939) - (1,148,991) (27,702,039)
;dfof]hg - - - - - - - - -
cfiff9 d;fGt @)&%
- 1,079,137 82,640,742 53,473,024 69,397,191 39,795,783 - 87,269,655 333,655,533
sf] df}Hbft
kFh' Lut lgdf{0f -kFh
' Ls/0f
- - 5,520,422 - - - - - 5,520,422
ul/g' kg]_{
v"b lstfaL d"No 77,716,250 24,485,987 155,739,070 59,814,428 146,704,863 57,810,250 - 150,864,208 673,135,057
cfiff9 d;fGt @)&#
13,097,000 8,540,750 43,112,016 36,730,849 54,996,019 29,161,541 - 68,777,640 254,415,817
sf] df}Hbft
cfiff9 d;fGt @)&$
13,097,000 8,534,343 54,783,141 38,501,408 67,948,119 27,290,908 - 83,129,634 293,284,553
sf] df}Hbft
cfiff9 d;fGt @)&%
77,716,250 24,485,987 155,739,070 59,814,428 146,704,863 57,810,250 - 150,864,208 673,135,058
sf] df}Hbft
!= o; cfly{s jif{df a}+sn] ;DklQ ty pks/0fdf s""n ?= @%,$#,!#,!&! -cf=j= @)&#÷&$ df ?= !!,#(,)*,^%@_ /sd yk u/]sf] 5 . hUuf tyf ejg lzif{sdf yk
ePsf] /sd u}/ a}+lsË ;DklQ ;sf/] afkt o; lzif{sdf :yfGt/0f ul/Psf] 5 .
@= 6'l/hd\ 8]enkd]06 a}s
+ ;Fusf] dh{/af6 ;DklQ tyf pks/0fdf yk v"b /sd ?= !^,#),#!,*&^ nfO{ o; jif{sf] ;DklQ tyf pks/0fdf yk u/L ;dfj]z ul/Psf] 5 .
#= ;Dk""0f{ ;DklQ tyf pks/0fx? rfn" cj:yfdf g} /x]sf] 5 .
$= s'g} klg ;DklQ tyf pks/0fnfO{ lwtf] aGwssf] ?kdf /flvPsf] 5}g .
%= hUuf tyf ejg k'gd""{NofÍg ubf{ ;[lht gfkmfnfO{ cGo lj:t[t cfDbfgL lzif{sdf b]vfOPsf] 5 eg] ;f]df ePsf] 3f6fnfO{ gfkmf gf]S;fg lx;fadf b]vfOPsf] 5 . hUuf
tyf ejgsf] k'gd""{NofÍg :jtGq d""NofÍg stf{åf/f ahf/sf] rngrNtLsf] d""No tyf ljz]if sf/stTj h:t} k|fs[lts e""–agf]6, cjl:ylt, rfn" cj:yf cflbnfO{ cfwf/
dflg lgwf{/0f ul/Psf] 5 . pQm k'gd""{NofÍg @)&$ ebf} ! ut]sf] k'gd""{NofÍg k|ltj]bgsf] cfwf/df n]vf°g ul/Psf] 5 .
^= cfly{s jif{ @)&@÷&# tyf @)&#÷&$ df ;DklQ tyf pks/0fsf] x|f;s6\6L 36\bf] x|f;s6\6L b/ k|0ffnLsf] cfwf/df ul/Psf] 5 eg] cfly{s jif{ @)&$÷&% sf] x|f;s6\6L
§ ;db/ k|0ffnLsf] cfwf/df ul/Psf] 5 . pQm x|f;s6\6L k|0ffnLsf] kl/jt{gsf] sf/0fn] ?= #(,@(,#*# a/fa/sf] ;DklQ tyf pks/0fnfO{ ckn]vg ul/Psf] 5 .
&= g]kfn n]vfdfg !^ sf] a'+bf g+= ^! adf]lhd ;DklQ tyf pks/0fsf] pkef]Uo ;dofjlwdf ePsf] kl/jt{gnfO{ n]vf cg'dfgdf ePsf] kl/jt{g dfgL n]vfdfg * sf]
JoJ:yf adf]lhd cfufdL ;dofjlwdf ;dfof]hg x'g] u/L n]vfÍg ul/Psf] 5 .

Voflt / cd"t{ ;DklQ 4.14

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x
ljj/0f ;km\6j]o/ cfiff9 d;fGt
Voflt cGo
vl/b ljsf; @)&%
k/n d"No
>fj0f !, @)&# sf] df}Hbft - - - - -
o; jif{sf] yk
dh{/÷k|fKtL - - - - -
Joj;fo ;+of]hgaf6 k|fKt - - - - -
k'h
F Ls/0f - - - - -
o; jif{sf] laqmL - - - - -
;dfof]hg÷k'gd{"NofÍg - - - - -
cfiff9 d;fGt @)&$ sf] df}Hbft - 50,505,143 - - 50,505,143
o; jif{sf] yk
dh{/÷k|fKtL - 17,538,931 - - 17,538,931
Joj;fo ;+of]hgaf6 k|fKt - 2,253,662 - - 2,253,662
k'hF Ls/0f - - - - -
o; jif{sf] laqmL - (47,533) - - (47,533)
cfiff9 d;fGt @)&% sf] df}Hbft - 70,250,202 - - 70,250,202
>fj0f !, @)&# sf] df}Hbft - - - - -
o; jif{sf] kl/zf]wg - - - - -
o; jif{sf] gf]S;fgL - - - - -
laqmL - - - - -
;dfof]hg - - - - -
o; jif{sf] kl/zf]wg - 2,915,486 - - 2,915,486
laqmL - (1,239) - - (1,239)
;dfof]hg - - - - -
kF'hLut lgdf{0f -kF'hLs/0f ul/g' kg]{_ - 276,850 - - 276,850
v"b lstfaL d"No - 25,951,832 - - 25,951,832
qmdzM==

Voflt / cd"t{ ;DklQ 4.14

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
a}+s
ljj/0f ;km\6j]o/ cfiff9 d;fGt
Voflt cGo
vl/b ljsf; @)&%
k/n d"No
>fj0f !, @)&# sf] df}Hbft - 48,279,484 - - 48,279,484
o; jif{sf] yk
dh{/÷k|fKtL - 2,260,000 - - 2,260,000
Joj;fo ;+of]hgaf6 k|fKt - - - - -
k'h
F Ls/0f - - - - -
o; jif{sf] laqmL - (34,341) - - (34,341)
o; jif{sf] yk
dh{/÷k|fKtL - 17,538,931 - - 17,538,931
Joj;fo ;+of]hgaf6 k|fKt - 2,253,662 - - 2,253,662
k'hF Ls/0f - - - - -
o; jif{sf] laqmL - (47,533) - - (47,533)
>fj0f !, @)&# sf] df}Hbft - 39,350,850 - - 39,350,850
o; jif{sf] kl/zf]wg - 2,317,197 - - 2,317,197
laqmL - (7,074) - - (7,074)
;dfof]hg - - - - -
o; jif{sf] kl/zf]wg - 2,915,486 - - 2,915,486
laqmL - (1,239) - - (1,239)
;dfof]hg - - - - -
kF'hLut lgdf{0f -kF'hLs/0f ul/g' kg]{_ - 276,850 - - 276,850
v"b lstfaL d"No - 25,951,832 - - 25,951,832
cfiff9 d;fGt @)&# sf] df}Hbft - 8,928,634 - - 8,928,634
o; cfly{s jif{df a}+sn] s"n ?= !,&%,#*,(#! -cfly{s jif{ @)&#÷&$ df ?= @@,^),)))_ cd"t{ ;DklQ -;km\6j]o/_ yk u/]sf] 5 . 6'l/hd\ 8]enkd]06 a}+s
lnld6]8;Fusf] dh{/af6 k|fKt cd"t{ ;DklQsf] v"b /sd ?= @@,%#,^^@ o; cfly{s jif{df ePsf] cd"t{ ;DklQ -;km\6j]o/_ sf] s"n yk /sddf ;dfj]z
ul/Psf] 5 .

:yug s/ 4.15
#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}+s
ljj/0f cfiff9 d;fGt @)&% cfiff9 d;fGt @)&%
:yug s/ :yug s/ :yug s/ :yug s/ :yug s/ :yug s/
;DklQ bfloTj ;DklQ÷bfloTj ;DklQ bfloTj ;DklQ÷bfloTj
c:yfoL leGgtfdf :yug s/
a}+s tyf ljQLo ;+:yfnfO{ k|jfx u/]sf]
- - - - - -
shf{ tyf ;fk6L
u|fxsx?nfO{ k|jfx u/]sf] shf{ tyf ;fk6L - - - - - -
;DklQdf nufgL - 73,181,415 (73,181,415) - 73,181,415 (73,181,415)
;'/If0fdf nufgL 30,337,976 - 30,337,976 30,337,976 - 30,337,976
;DklQ / pks/0f - (21,693,432) (21,693,432) - (21,693,432) (21,693,432)
sd{rf/Lsf] kl/eflift nfe of]hgf 32,340,300 - 32,340,300 32,340,300 - 32,340,300
k6\6f bfloTj - - - - - -
Joj:yf 3,906,700 - 3,906,700 3,906,700 - 3,906,700
cGo c:yfoL leGgtfx? - 45,242,358 (45,242,358) - 45,242,358 (45,242,358)
hDdf c:yfoL leGgtfdf :yug s/ 66,584,976 96,730,341 (73,532,232) 66,584,976 96,730,341 (73,532,232)
ut jif{sf] afFsL s/ 3f6fdf :yug s/ - - - - - -
s/sf] b/df kl/jt{gn] l;h{gf
- - - - - -
ePsf] :yug s/
v"b :yug s/ ;DklQ÷bfloTj, cfiff9
- - (73,532,232) - - (73,532,232)
d;fGt @)&% sf]
:yug s/ ;DklQ÷bfloTj, >fj0f !, @)&$ - - 11,636,077 - - 11,636,077
o; jif{sf] yk÷36 - - 61,896,155 - - 61,896,155
Joj;fo ;+of]hgaf6 o; jif{sf] yk÷36 - - 7,100,612 - - 7,100,612
o; jif{sf] s"n yk÷36 - - 68,996,767 - - 68,996,767
gfkmf gf]S;fg lx;fadf b]vfOPsf]
- - 71,594,565 - - 71,594,565
:yug s/ vr{÷cfo
cGo lj:t[t cfodf b]vfOPsf]
- - (2,597,798) - - (2,597,798)
:yug s/ vr{÷cfo
OlSj6Ldf l;w} b]vfOPsf] :yug s/
- - - - - -
vr{÷cfo
qmdz===

:yug s/ 4.15
#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
a}+s
ljj/0f cfiff9 d;fGt @)&$ cfiff9 d;fGt @)&#
:yug s/ :yug s/ :yug s/ :yug s/ :yug s/ :yug s/
;DklQ bfloTj ;DklQ÷bfloTj ;DklQ bfloTj ;DklQ÷bfloTj
c:yfoL leGgtfdf :yug s/
a}+s tyf ljlQo ;+:yfnfO{ k|jfx u/]sf] shf{
tyf ;fk6L - - - - - -
u|fxsx?nfO{ k|jfx u/]sf] shf{ tyf ;fk6L - - - - - -
;DklQdf nufgL - - - - - -
;'/If0fdf nufgL 1,521,219 - 1,521,219 - 11,818,241 (11,818,241)
;DklQ / pks/0f 80,825,038 82,558,482 1,733,444 74,209,517 75,197,488 987,970
sd{rf/Lsf] kl/eflift nfe of]hgf 28,272,886 - 28,272,886 21,120,081 - 21,120,081
k6\6f bfloTj - - - - - -
Joj:yf - 13,703,344 (13,703,344) - 13,703,344 (13,703,344)
cGo c:yfoL leGgtfx? - 29,460,283 (29,460,283) - 34,472,008 (34,472,008)
hDdf c:yfoL leGgtfdf :yug s/ - - (11,636,077) - - (37,885,543)
ut jif{sf] afFsL s/ 3f6fdf :yug s/ - - - - - -
s/sf] b/df kl/jt{gn] l;h{gf
ePsf] :yug s/ - - - - - -
v"b :yug s/ ;DklQ÷bfloTj, cfiff9
d;fGtsf] - - (11,636,077) - - (37,885,543)
:yug s/ ;DklQ÷bfloTj, >fj0f ! - - 37,885,543 - - -
hDdf o; jif{sf] yk÷36 - - (26,249,466) - - -
gfkmf gf]S;fg lx;fadf b]vfOPsf] :yug
s/ vr{÷cfo - - (11,375,109) - - -
cGo lj:t[t cfodf b]vfOPsf] :yug s/
vr{÷cfo - - (14,874,356) - - -
OlSj6Ldf l;w} b]vfOPsf] :yug s/
vr{÷cfo - - - - - -

cGo ;DklQ 4.16

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
laqmLsf nflu wf/0f ul/Psf] ;DklQ
cGo u}/ a}+lsË ;DklQ - - - - - -
e'QmfgL lng afFsL lanx? - - - - - -
p7\g afFsL cf;fdL 24,312,893 - - 24,312,893 33,986,310 14,989,076
lng afFsL cfDbfgL 175,584,886 - - 175,584,886 75,073,995 -
clu|d e'QmfgL tyf lgIf]k 162,046,020 - - 162,046,020 91,517,370 65,900,476
cfos/ e'QmfgL 12,035,766 - - 12,035,766 11,648,599 4,585,800
:yug sd{rf/L vr{ - - - - - -
cGo 214,721,687 - - 214,823,347 265,006,120 386,817,105
ax'd"No wft'sf] df}Hbft /fkm;fkm 58,251,406 - - 58,251,406 184,268,207 321,994,405
cGo 156,470,281 - - 156,571,941 80,737,913 64,822,700
hDdf 588,701,252 - - 588,802,911 477,232,394 472,292,458
cGo lzif{sdf /fkm;fkm x'g afFsL /sd / sfof{no k|of]hgsf nflu lbOPsf] k]ZsL /sd /flvPsf] 5 .
a}+s tyf ljQLo ;+:yfx?nfO{ ltg{ afFsL /sd 4.17

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
d'b|f ahf/af6 lgIf]k - - - - - -
cGt/ a}+s ;fk6L 986,650,312 - - 986,650,312 - 3,641,665,896
cGo a}+s tyf ljQLo ;+:yfaf6 lgIf]k - - - - - -
lSnol/ª tyf /fkm;fkm vftf - - - - - -
cGo - - - - - -
hDdf 986,650,312 - - 986,650,312 - 3,641,665,896
g]kfn /fi6« a}+snfO{ ltg{ afFsL /sd 4.18

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
g]kfn /fi6« a}+saf6 k|fKt k'gs{hf{ 603,570,074 - - 603,570,074 - -
:yfoL t/ntf ;'ljwf - - - - - -
g]kfn /fi6« a}+saf6 n]G8/ ckm nf:6 l/;6{ ;'ljwf - - - - - -
k'gM vl/b ;Demf}tfdf laqmL ul/Psf] ;'/If0fx? - - - - - 800,153,425
g]kfn /fi6« a}+snfO{ lbg' kg]{ cGo aSof}tf - - - - - -
hDdf 603,570,074 - - 603,570,074 - 800,153,425

Jo"TkGg -8]l/e]l6e_ ljQLo pks/0f 4.19

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}s
+
@)&% @)&$ @)&# @)&% @)&$ @)&#
Jofkfl/s nufgL
Aofhb/ :jfk - - - - - -
d'bf| :jfk - - - - - -
cGo - - - - - -
hf]lvd Joj:yfkgsf] lgldQ wf/0f ul/Psf]
Aofhb/ :jfk - - - - - -
d'bf| :jfk - - - - - -
clu|d ljlgdo ;Demf}tf - - - - - -
cGo - - - - - -
hDdf 3,258,183,519 - - 3,258,183,519 1,954,123,586 1,349,199,592
Jo"TkGg -8]l/e]l6e_ ljQLo pks/0fsf] clwstd\ c+z e'QmfgL gx'g] clu|d ljlgdo ;Demf}tf -Non-Deliverable Forward (NDF) ;Fu ;DalGwt 5 eg]
afFsL c+z s/kf]/]6 u|fxssf nflu h:t} ljb]zL ljlgdosf] bfaL h:tf hf]lvdnfO{ ;'/lIft ug{ k|bfg ul/Psf] clu|d ljlgdo ;Demf}tf /x]sf] 5 . a}+sn] o:tf
pks/0fx? cfkm\gf] lgoldt ?kdf sf]if ;~rfng ultljlw cGtu{t ug]{ ub{5 . hf]lvdsf] b[li6sf]0fn] s"n Jo"TkGg -8]l/e]l6e_ ;DklQ tyf s"n Jo"TkGg
-8]l/e]l6e_ bfloTjnfO{ Ps;fy cg'wf/0f ul/Psf] 5 h;nfO{ ljQLo cj:yfsf] ljj/0fdf 5'6\6} b]vfO{Psf] 5 .
u|fxssf] lgIf]k bfloTj 4.20

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
;+:yfut u|fxsx? 32,233,297,209 - - 32,433,062,538 22,410,114,900 17,937,137,877
d'2lt lgIf]k 15,155,612,222 - - 15,355,377,551 12,291,338,609 6,813,927,865
dfu]sf] jvt ltg{'kg]{ lgIf]k 13,760,269,452 - - 13,760,269,452 8,670,945,540 9,789,620,838
rNtL lgIf]k 2,631,507,874 - - 2,631,507,874 1,098,014,442 976,860,295
cGo 685,907,661 - - 685,907,661 349,816,310 356,728,879
JolQmut u|fxsx? 30,531,482,346 - - 30,531,482,346 16,526,749,911 12,812,934,559
d'2lt lgIf]k 13,547,430,598 - - 13,547,430,598 7,799,303,561 2,158,411,379
art lgIf]k 15,406,402,778 - - 15,406,402,778 8,410,783,834 10,312,942,793
rNtL lgIf]k 1,311,808,957 - - 1,311,808,957 139,522,624 161,767,625
cGo 265,840,014 - - 265,840,014 177,139,892 179,812,762
hDdf 62,764,779,555 - - 62,964,544,884 38,936,864,811 30,750,072,436
e'QmfgL lbg afFsL Aofh 534,454,498 - - 534,454,498 452,438,743 125,530,052
hDdf 63,299,234,054 - - 63,498,999,382 39,389,303,555 30,875,602,487

d'b|fsf] cfwf/df u|fxssf] lgIf]k ljj/0f 4.20.1

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
g]kfnL ?k}ofF 63,085,486,184 - - 63,285,251,511 38,815,856,392 30,225,910,444
ef/tLo ?k}ofF - - - - - -
cd]l/sL 8n/ 191,808,269 - - 191,808,269 548,731,734 621,694,631
kfpG8 :6ln{ª 20,665,033 - - 20,665,033 22,238,001 25,512,913
o"/f] 1,264,074 - - 1,264,074 2,477,427 2,484,499
hfkgL og 10,495 - - 10,495 - -
lrlgof o'cfg - - - - - -
cGo - - - - - -
hDdf 63,299,234,054 - - 63,498,999,382 39,389,303,555 30,875,602,487
ljb]zL d'b|fdf /x]sf] lgIf]k /sdnfO{ @)&% cfiff9 d;fGtsf] ljb]zL d'b|fsf] clGtd ljlgdo b/n] g]kfnL ?k}ofFdf kl/jt{g u/L b]vfOPsf] 5 .
;fk6L 4.21
#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}s
+
@)&% @)&$ @)&# @)&% @)&$ @)&#
:jb]zL ;fk6L
g]kfn ;/sf/ - - - - - -
cGo ;+:yf - - - - - -
cGo - - - - - -
hDdf - - - - - -
ljb]zL ;fk6L
ljb]zL a}+s tyf ljQLo ;+:yf - - - - - -
ax'kIfLo ljsf; a}+sx? - - - - - -
cGo ;+:yfx? - - - - - -
hDdf - - - - - -
s"n hDdf - - - - - -
Joj:yf /sdx? 4.22

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}s
+
@)&% @)&$ @)&# @)&% @)&$ @)&#
Redundancy sf] lglDt Joj:yf - - - - - -
k'g;{~/rgfsf] lglDt Joj:yf - - - - - -
rfn" sfg"gL tyf s/ ljjfbsf] lglDt Joj:yf 11,490,000 - - 11,490,000 11,643,400 11,643,400
Onerous ;Demf}tf - - - - - -
cGo - - - - - -
hDdf 11,490,000 - - 11,490,000 11,643,400 11,643,400

Joj:yfx?df ePsf] ptf/ r9fa 4.22.1

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
>fj0f ! sf] df}Hbft 11,643,400 - - 11,643,400 17,641,830 11,643,400
o; jif{sf] yk Joj:yf - - - - - -
o; jif{ k|of]u ul/Psf] Joj:yf - - - - - -
o; jif{ lkmtf{ ul/Psf] Joj:yf (153,400) - - (153,400) (5,998,430) -
;'ljwf lnOPsf] 5'6 - - - - - -
cGo bfloTjx? 4.23

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}s
+
@)&% @)&$ @)&# @)&% @)&$ @)&#
sd{rf/Lx?sf] kl/eflift nfe of]hgf ;DaGwL 68,051,779 - - 68,051,779 65,622,680 47,699,351
bfloTj
lb3{sflng labf afktsf] Joj:yf 39,749,222 - - 39,749,222 28,620,274 22,700,918
cNksflng sd{rf/L nfe - - - - - -
ltg{ afFsL lanx? 97,634,139 - - 97,634,139 44,684,815 61,275,007
cf;fdL -qm]l86;{_ 23,074,887 - - 23,074,887 9,659,107 11,062,706
lgIf]kdf ltg{ afFsL Aofh - - - - - -
;fk6Ldf ltg{ afFsL Aofh - - - - - -
:yug cg'bfg cfosf] bfloTj 13,272,878 - - 13,272,878 12,056,820 8,349,030
e'QmfgL lbg afFsL nfef+z 28,891,121 - - 28,891,121 26,784,910 16,261,064
ljQLo lnh cGtu{t bfloTj - - - - - -
e'QmfgL lbg afFsL sd{rf/L af]g; 228,251,935 - - 228,251,935 112,802,897 84,249,889
cGo 498,598,378 - - 499,369,008 126,416,221 114,525,446
hDdf 997,524,338 - - 998,294,968 426,647,724 366,123,411
kl/eflift sd{rf/L nfe of]hgf ;DaGwL bfloTj tyf lb3{sflng labfsf] Joj:yfnfO{ aLdfÍL d"NofÍgstf{ Unf]an l/:s sN;n6]G6åf/f Projected Unit
Credit Method (PUCM) af6 lgwf{/0f u/]sf] cfwf/df b]vfOPsf] 5 . cGo lzif{s cGtu{t Good For Payment r]ssf] e'Qmfg ug{ afFsL df}Hbft, klxrfg
gePsf] u|fxssf] lgIf]k, ltg{ afFsL /sd / ;Ifd -Access to Finance_ k|fh]S6sf] cg'bfg afktsf] /sdnfO{ b]vfOPsf] 5 .

kl/eflift nfe bfloTjx? 4.23.1

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
ljQLo cj:yfsf] ljj/0fdf n]vf°g ul/Psf] /sd
km08]8 bfloTjsf] xfnsf] d"No 107,801,001 - - 107,801,001 94,242,954 70,400,269
s"n xfnsf] d"No 107,801,001 - - 107,801,001 94,242,954 70,400,269
of]hgf ;DklQsf] ahf/ d"No - - - - - -
v'b bfloTjsf] xfnsf] d'No 107,801,001 - - 107,801,001 94,242,954 70,400,269
kl/eflift nfe bfloTjsf] n]vf°g 107,801,001 - - 107,801,001 94,242,954 70,400,269
ul/Psf] /sd
of]hgf ;DklQx? 4.23.2

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_ /sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
of]hgf ;DklQsf] ljj/0f
OlSj6L lwtf]kq - - - - - -
;/sf/L C0fkq - - - - - -
a}+s lgIf]k - - - - - -
cGo - - - - - -
hDdf - - - - - -
of]hgf ;DklQsf] jf:tljs k|ltkmn - - - - - -
kl/eflift nfe bfloTjx?df xfnsf] d"Nodf ePsf] kl/jt{g 4.23.3

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
>fj0f ! df kl/eflift nfe of]hgf bfloTj 94,242,954 - - 94,242,954 70,400,269 42,306,767
aLdfÍL gf]S;fgL (25,949,368) - - (25,949,368) 6,730,391 18,410,492
of]hgfaf6 k|fKt nfe (8,986,187) - - (8,986,187) (5,687,096) (5,967,466)
rfn" ;'ljwfsf] vr{ / Aofh 30,990,977 - - 30,990,977 22,799,390 15,650,476
Joj;fo ;+of]hg 17,502,625 - - 17,502,625 - -
cfiff9 d;fGtdf kl/eflift nfe
107,801,001 - - 107,801,001 94,242,954 70,400,269
of]hgfsf] bfloTj

of]hgf ;DklQx?sf] km]o/ EofNo'df kl/jt{g 4.23.4

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}+s
@)&% d;fGt d;fGt @)&% @)&$ @)&#
@)&$ @)&#
>fj0f ! Dff of]hgf ;DklQsf] xfnsf] d"No - - - - - -
of]hgfdf of]ubfg - - - - - -
o; jif{{sf] nfe - - - - - -
aLdfÍL gfkmf-gf]S;fg_ - - - - - -
of]hgf ;DklQx?af6 ck]lIft nfe - - - - - -
cfiff9 d;fGtsf] of]hgf ;DklQx?sf] - - - - - -
xfnsf] d"No
gfkmf gf]S;fg lx;fadf b]vfOPsf] /sd 4.23.5

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_ /sd ?=
;d"x a}+s
@)&% d;fGt d;fGt @)&% @)&$ @)&#
@)&$ @)&#
rfn" ;'ljwf vr{ 23,769,063 - - 23,769,063 17,391,058 12,369,799
bfloTjdf Aofh 7,221,914 - - 7,221,914 5,408,332 3,280,677
of]hgf ;DklQaf6 ck]lIft nfe - - - - - -
hDdf 30,990,977 - - 30,990,977 22,799,390 15,650,476
cGo lj:t[t cfodf b]vfOPsf] /sd 4.23.6

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_ /sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
ladfÍL gfkmf÷gf]S;fg (33,837,275) - - (33,837,275) 5,116,317 13,407,362
hDdf (33,837,275) - - (33,837,275) 5,116,317 13,407,362
ladfÍL cg'dfgx? 4.23.7

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_ k|ltztdf
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
5'6 b/ 9% - - 9% 8% 8%
of]hgf ;DklQaf6 ck]lIft nfe 0% - - 0% 0% 0%
eljiodf x'g] tnadf j[l4 10% - - 10% 10% 10%
lgsf;L b/ 10% - - 10% 5% 5%
hf/L ul/Psf] C0fkq 4.24

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_ /sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
lgisflzt C0fkqsf] xfnsf] d""NonfO{ gfkmf - - - - - -
gf]S;fgdf ul/Psf] n]vfÍg
ckn]lvt d"Nodf lgisflzt C0fkq - - - - - -
hDdf - - - - -

c;'/lIft ;xfos cfjlws bfloTj 4.25

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
r'Qmf x'g] cu|flwsf/ z]o/ - - - - - -
r'Qmf gx'g] -Ol/l8d]jn_ cu|flwsf/ z]o/ - - - - - -
cGo - - - - - -
hDdf - - - - - -
z]o/ k'FhL 4.26

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_ /sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
;fwf/0f z]o/ 10,285,526,578 - - 10,285,526,578 4,582,313,020 3,240,575,146
kl/jTo{ cu|flwsf/ z]o/ - - - - - -
r'Qmf gx'g] -Ol/l8d]jn_ cu|flwsf/ z]o/ - - - - - -
k/k]Ro'cn C0f - - - - - -
hDdf 10,285,526,578 - - 10,285,526,578 4,582,313,020 3,240,575,146
k'FhL ;+/rgf

a+}ssf] k'FhL ;+/rgf ;flas 6'l/hd\\ 8]enkd]06 a}+s;Fusf] dh{{/ kZrft\ kl/jt{g ePsf] 5 .
s_ r'Qmf k'FhLsf] kl/jt{g b]xfo adf]lhd /x]sf] 5 M
ljj/0f /sd ?=
r'Qmf k'“hLsf] z'?sf] df}Hbft 4,582,313,020
xsk|b z]o/ lgisfzg 2,794,429,500

;flas 6'l/hd\\ 8]enkd]06 a}+ssf z]o/wgLnfO{ k|bfg ul/Psf] z]o/sf] r'Qmf kF'hL 1,910,088,905
af]g; z]o/ ljt/0f 998,695,153

r'Qmf k'“hLsf] clGtd df}Hbft 10,285,526,578
v_ ;flas 6'l/hd\\ 8]enkd]06 a}+s lnld6]8sf z]o/wgLnfO{ k|bfg ul/Psf] z]o/sf] ljj/0f
ljj/0f /sd ?=
;flas 6'l/hd\\ 8]enkd]06 a}+s lnld6]8sf] dh{/ cl3sf] r'Qmf k'“hL 2,010,619,900
z]o/ cfbfg k|bfg cg'kft (MEGA: TDBL) 100 : 95
;flas 6'l/hd\\ 8]enkd]06 a}+ssf z]o/wgLnfO{ k|bfg ul/Psf] z]o/sf] r'Qmf kF'hL 1,910,088,905
z]o/ cfbfg k|bfgsf] sf/0fn] ;[lht clws /sd Bragain Purchase Gain dfkm{t gfkmf
100,530,995
gf]S;fg lx;fadf ;fl/Psf] /sd

;fwf/0f z]o/ 4.26.1

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
a}+s
@)&% @)&$ @)&#
clws[t k'FhL -!!%,))),))) ;fwf/0f z]o/ k|lt ?= !))_ 11,500,000,000 10,000,000,000 10,000,000,000
hf/L k'FhL -!)$,^(^,))%=$) ;fwf/0f z]o/ k|lt ?= !))_ 10,469,600,540 7,560,816,482 4,050,718,932
r'Qmf k'FhL -!)@,*%%,@^%=&* ;fwf/0f z]o/ k|lt ?= !))_ 10,285,526,578 4,582,313,020 3,240,575,146
;fwf/0f z]o/ :jfldTj 4.26.2

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_ /sd ?=
a}+s
@)&% @)&$ @)&#
k|ltztdf /sddf k|ltztdf /sddf k|ltztdf /sddf
:jb]zL :jfldTj - - - - - -
g]kfn ;/sf/ - - - - - -
…sÚ ju{sf Ohfhtkq k|fKt ;+:yfx? - - - - - -
cGo Ohfhtkq k|fKt ;+:yfx? - - - - - -
cGo ;+:yfx? - - - - - -
;j{;fwf/0f 49.91 5,133,506,315 48.98 2,244,416,917 49 1,587,881,821
cGo 50.09 5,152,020,263 51.02 2,337,896,103 51 1,652,693,324
j}b]lzs :jfldTj - - - - - -
hDdf 100 10,285,526,578 100 4,582,313,020 100 3,240,575,146
hu]8f tyf sf]ifx? 4.27

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
;fwf/0f÷j}wflgs hu]8f sf]if 1,013,363,252 - - 1,013,363,252 526,075,428 367,474,213
;6xL ;lds/0f sf]if 3,679,906 - - 3,679,906 1,234,871 1,234,871
;+:yfut ;fdflhs pQ/bfloTj sf]if 15,317,362 - - 15,317,362 7,930,061 -
k'FhL lkmtf{ hu]8f sf]if - - - - - -
lgodgsf/L sf]if 608,261,987 - - 608,261,987 194,107,634 182,991,995
nufgL ;dfof]hg sf]if 16,873,023 - - 16,873,023 5,815,528 6,695,662
k'FhLut hu]8f sf]if - - - - - 158,504
;DklQ k'gd{"Nof°g sf]if 37,491,475 - - 37,491,475 - -
km]o/ EofNo' sf]if (70,788,608) - - (70,788,608) (3,549,512) 27,575,897
nfef+z ;lds/0f sf]if - - - - - -
aLdfÍL gfkmf gf]S;fg 10,719,517 - - 10,719,517 (12,966,575) (9,385,153)
ljif]z sf]if - - - - - -
cGo sf]if 2,593,372 - - 2,593,372 2,593,372 2,593,372
hDdf 1,637,511,285 - - 1,637,511,285 721,240,807 579,339,360

;fwf/0f hu]8f sf]if

a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] Joj:yf adf]lhd v""b d'gfkmfsf] @) k|ltzt /sd ;l~rt d'gfkmfaf6 o; sf]ifdf ;fl/Psf] 5 .
;6xL 36a9 sf]if
a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] Joj:yf adf]lhd ljb]zL ljlgdo b/sf] kl/jt{gsf] sf/0fn] ePsf] k'gd""{NofÍgaf6 ;[lht
gfkmfsf] @% k|ltzt /sd ;l~rt d'gfkmfaf6 o; sf]ifdf ;fl/Psf] 5 .
km]o/ EofNo' sf]if
g]kfn n]vfdfg #( sf] Joj:yf adf]lhd gfkmf gf]S;fg lx;fadf n]vfÍg gul/Psf] laqmLsf nflu pknAw nufgLsf] xfnsf] d""Nodf ul/Psf]
k'gd""{NofÍgaf6 ;[lht gfkmf÷-gf]S;fg_ nfO{ o; sf]ifdf sfod ul/Psf] 5 .
;fdflhs pt/bfloTj sf]if
g]kfn /fi6« a}+ssf] PsLs[t lgb]{zg, @)&$ sf] Joj:yf adf]lhd v""b d'gfkmfsf] ! k|ltzt /sd ;l~rt d'gfkmfaf6 cGo sf]ifdf ;fl/Psf] 5 .
sd{rf/L tflnd sf]if
g]kfn /fi6« a}+ssf] PsLs[t lgb]{zg, @)&$ sf] Joj:yf adf]lhd ut cfly{s jif{sf] s""n sd{rf/L vr{sf] # k|ltzt /sdsf] t'ngfdf o;
cfly{s jif{sf] s""n sd{rf/L tflnd vr{ sd ePdf sd eP hlt /sd o; sf]ifdf sfod ug'{ kg]{ Joj:yfdf o; cfly{s jif{df a}+ssf]
sd{rf/L tflnd vr{ tf]lsPsf] l;df eGbf clws ePsf] sf/0fn] o; sf]ifdf /sd ;fl/Psf] 5}g .
aLdfÍL gfkmf÷-3f6f_
a}+sn] aLdfÍL d""NofÍgstf{åf/f kl/eflift sd{rf/L nfe of]hgf ;DaGwL bfloTj tyf lb3{sflng labfsf] Joj:yfnfO{ k'gd{"NofÍg ubf{ x'g
cfpg] gfkmf÷-3f6f_ nfO{ cGo sf]ifdf b]vfOPsf] 5 .
;Defljt bfloTjx? tyf k|ltj4tfx? 4.28

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
;Defljt bfloTj 7,334,364,691 - - 7,334,364,691 3,834,835,285 3,451,753,886
pkef]u tyf ljt/0f gul/Psf
3,227,391,713 - - 3,227,391,713 1,978,195,444 1,979,038,131
;'ljwfx?
k'FhL k|ltj4tf - - - - - -
k6\6f k||ltj4tf - - - - - -
d'2f dfldnf 29,305,607 - - 29,305,607 28,144,113 13,757,400
hDdf 10,591,062,011 - - 10,591,062,011 5,841,174,841 5,444,549,416
;Defljt bfloTjx? 4.28.1

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
d~h'/L tyf 8s'd]G6«L qm]l86 1,937,616,561 - - 1,937,616,561 971,141,099 1,072,264,056
sn]S;gdf /x]sf lanx? 2,564,451 - - 2,564,451 8,466,981 1,740,865
hdfgt 2,074,014,449 - - 2,074,014,449 1,172,188,490 1,021,010,475
k|Tofe"lt k||ltj4tf - - - - - -
cGo k|ltj4tf - - - - - -
hDdf 7,334,364,691 - - 7,334,364,691 3,834,835,285 3,451,753,886

pkef]u gu/]sf] / cljtl/t ;'ljwfx? 4.28.2

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_ /sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
k|jfx gul/Psf] shf{ - - - - - -
pkef]u gu/]sf] clwljsif{ shf{
3,166,613,376 - - 3,166,613,376 1,937,441,982 1,979,038,131
k||ltj4tf
pkef]u gu/]sf] qm]l86 sf8{ shf{
60,778,337 - - 60,778,337 40,753,462 -
k||ltj4tf
pkef]u gu/]sf] k|lttkq k||ltj4tf - - - - - -
pkef]u gu/]sf] hdfgt k||ltj4tf - - - - - -
hDdf 3,227,391,713 - - 3,227,391,713 1,978,195,444 1,979,038,131
k'FhLut k|ltj4tf 4.28.3

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_ /sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
;DklQ / pks/0fsf] nflu k'“hLut k|ltj4tf
l:js[t / ;Demf}tf ul/Psf] 49,706,409 - - 49,706,409 29,709,996 -
l:js[t / ;Demf}tf gul/Psf] 3,639,097 - - 3,639,097 - -
hDdf 53,345,506 - - 53,345,506 29,709,996 -
cd"t{ ;DklQsf] nflu k'“hLut k|ltj4tf
l:js[t / ;Demf}tf ul/Psf] - - - - - -
l:js[t / ;Demf}tf gul/Psf] - - - - - -
hDdf - - - - - -
s"n hDdf 53,345,506 - - 53,345,506 29,709,996 -
k6\6f k|ltj4tf 4.28.4

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_ /sd ?=
;d"x a}+s
@)&% @)&$ @)&# @)&% @)&$ @)&#
;~rfng k6\6f k|ltj4tf
a}+s Lessee ePsf] cj:yfdf /2 ug{ g;lsg]
- - - - - -
k6\6f ;Demf}tfsf] cfwf/df eljiodf ltg'{ kg]{ /sd
Ps jif{ ggf3]sf] 108,127,519 - - 108,127,519 74,194,991 63,529,817
Ps jif{ eGbf a9L % jif{ eGbf sd 419,750,283 - - 419,750,283 458,236,180 389,059,191
% jif{ dflysf] 200,283,577 - - 200,283,577 269,925,199 284,565,268
hDdf 728,161,379 - - 728,161,379 802,356,370 737,154,277
ljQLo k6\6f k|ltj4tf
a}+s Lessee ePsf] cj:yfdf /2 ug{ g;lsg]
- - - - - -
k6\6f ;Demf}tfsf] cfwf/df eljiodf ltg'{ kg]{ /sd
Ps jif{ ggf3]sf] - - - - - -
Ps jif{ eGbf a9L % jif{ eGbf sd - - - - - -
% jif{ dflysf] - - - - - -
hDdf - - - - - -
s"n hDdf 728,161,379 - - 728,161,379 802,356,370 737,154,277

d'2f dfldnfx? 4.28.5

#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
/sd ?=
a}+ssf] ;fwf/0ftoM ljleGg GofoLs lgsfox?df ljrf/flwg /x]sf d'2f dfldnfx? a}+ssf] sf/f]af/;Fu ;DalGwt 5g\ . cfos/;Fu ;DalGwt lj:t[t ljj/0f
…pb\3f]if0f tyf cltl/Qm ljj/0f’ sf] a'Fbf gDa/ $=^=! df pNn]v ul/Psf] 5 . cGo ljrf/flwg d'2f dfldnfx? eg] ljleGg cbfnt tyf Gofoflws/0fx?df
C0fLx?sf] ;DklQsf] c;'nL ;DaGwdf /x]sf 5g\ .
Aofh cfDbfgL 4.29
/sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
gub tyf gub ;dfg - - - -
g]kfn /fi6« a}+s 1,942,960 - 1,942,960 -
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft 31,472,116 - 31,472,116 130,110,201
a}+s tyf ljQLo ;+:yfnfO{ k|jfx u/]sf] shf{ tyf ;fk6L 13,940,921 - 13,940,921 53,360,421
u|fxsx?nfO{ k|jfx u/]sf] shf{ tyf ;fk6L 5,617,814,324 - 5,617,814,324 3,749,566,051
lwtf]kqdf nufgL 303,646,198 - 303,646,198 156,355,196
sd{rf/L shf{ tyf ;fk6L 53,328,284 - 53,328,284 25,588,482
cGo - - - -
hDdf Aofh cfDbfgL 6,022,144,803 - 6,022,144,803 4,114,980,350
Aofh vr{ 4.30

/sd ?=
;d"x a}+s
ljj/0f
a}+s tyf ljQLo ;+:yf 47,582,993 - 47,582,993 17,787,783
g]kfn /fi6« a}+s 29,990,225 - 29,990,225 52,905,573
u|fxsx?sf] lgIf]k 3,562,963,633 - 3,564,475,757 2,328,705,007
;fk6L 6,534,264 - 6,534,264 -
hf/L ul/Psf] lwtf]kq - - - -
;'/If0f g/flvPsf] ;xfos cfjlws bfloTj - - - -
cGo - - - -
hDdf Aofh vr{ 3,647,071,114 - 3,648,583,238 2,399,398,363

z'Ns tyf sldzg cfDbfgL 4.31

! >fj0f @)&$ b]lv #@ cfiff9 @)&% -!^ h'nfO{ @)!& b]lv !^ h'nfO{ @)!*_ /sd ?=
;d"x a}+s
ljj/0f
shf{ k|zf;lgs z'Ns - - - -
;]jf z'Ns 200,922,272 - 200,922,272 133,688,903
sG;f]l6{od z'Ns - - - -
k|ltj4tf z'Ns - - - -
l8l8÷l6l6÷l:jkm\6 z'Ns 4,153,110 - 4,153,110 2,808,726
qm]l86 sf8{ ÷Pl6Pd hf/L / gljs/0f z'Ns 24,736,893 - 24,736,893 12,032,606
clu|d e'QmfgL tyf :jfk z'Ns - - - -
nufgL a}+lsË z'Ns - - - -
;DklQ Joj:yfkg z'Ns - - - -
a|f]qm]h z'Ns - - - -
ljk|]if0f z'Ns 20,434,563 - 20,434,563 18,495,861
k|lttkqdf sldzg 21,358,977 - 21,358,977 16,770,542
a}+s hdfgt kq 20,961,459 - 20,961,459 11,777,199
z]o/ k|Tofe"lt hf/Laf6 sldzg - - - -
ns/ ef8f - - - -
cGo z'Ns tyf sldzg cfDbfgL 27,701,321 - 27,701,321 21,453,665
hDdf z'Ns tyf sldzg cfDbfgL 320,268,595 - 320,268,595 217,027,502
z'Ns tyf sldzg vr{ 4.32

;d"x a}+s
ljj/0f
Pl6Pd Joj:yfkg z'Ns 17,671,903 - 17,671,903 11,958,422
lehf÷df:6/sf8{ z'Ns - - - -
hdfgtaf6 k|fKt sldzg - - - -
a|f]qm]h sldzg - - - -
l8l8÷l6l6÷l:jkm\6 z'Ns - - - -
ljk|]if0f z'Ns tyf sldzg - - - -
cGo z'Ns tyf sldzg vr{ 6,878,275 - 6,878,275 4,107,167
s"n z'Ns tyf sldzg vr{ 24,550,178 - 24,550,178 16,065,589
v"b Jofkfl/s cfDbfgL 4.33

;d"x a}+s
ljj/0f
Jofkfl/s ;DklQsf] ahf/ d"Nodf kl/jt{g - - - -
Jofkfl/s ;DklQsf] laqmLdf ePsf] gfkmf÷ gf]S;fg - - - -
Jofkfl/s ;DklQdf Aofh cfDbfgL - - - -
Jofkfl/s ;DklQdf nfef+z cfDbfgL - - - -
ljb]zL ljlgdo sf/f]af/df gfkmf gf]S;fg 152,095,765 - 152,095,765 138,540,125
cGo - - - -
v"b Jofkfl/s cfDbfgL 152,095,765 - 152,095,765 138,540,125
ljb]zL ljlgdo sf/f]af/df gfkmf gf]S;fg lzif{s cGtu{t ljb]zL d'b|fsf] xfnsf] sf/f]af/ -Spot Transactions_ tyf Jo"TkGg -Derivative_ pks/0fsf] ljb]zL
ljlgdo b/sf] km/saf6 k|fKt gfkmf gf]S;fg tyf ljb]zL d'b|fsf ;DklQ tyf bfloTjsf k'gd"{NofÍgaf6 cflh{t gfkmf gf]S;fgnfO{ b]vfOPsf] 5 .

cGo ;~rfng cfDbfgL 4.34

/sd ?=
;d"x a}+s
ljj/0f
ljb]zL ljlgdosf] k'gd{"NofÍg gfkmf÷gf]S;fg (6,066,917) - (6,066,917) (16,923,280)
nufgL ;'/If0fsf] laqmLaf6 gfkmf÷gf]S;fg 2,422,116 - 2,422,116 4,730,735
nufgL ;DklQsf] xfnsf] d"Nodf gfkmf÷gf]S;fg - - - -
OlSj6L pks/0fdf nfef+z 20,148,199 - 20,148,199 2,707,271
;DklQ / pks/0fsf] laqmLdf gfkmf÷gf]S;fg - - - 3,538,171
nufgL ;DklQsf] laqmLdf gfkmf÷gf]S;fg - - - -
;~rfng k6\6f cfDbfgL - - - -
;'g÷rfFbLsf] laqmLdf gfkmf÷gf]S;fg - - - -
ns/ ef8f 1,149,850 - 1,149,850 1,371,775
cGo 34,347,021 - 34,347,021 40,824,728
hDdf 52,000,269 - 52,000,269 36,249,399
shf{ tyf cGo gf]S;fgLsf] nflu Joj:yf÷-lkmtf{_ 4.35

/sd ?=
;d"x a}+s
ljj/0f
a}+s tyf ljQLo ;+:yfnfO{ k|jfx u/]sf] shf{ tyf ;fk6Ldf - - - -
u|fxsx?nfO{ k|jfx u/]sf] shf{ tyf ;fk6Ldf 18,956,943 - 18,956,943 125,820,269
ljQLo nufgLdf - - - -
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbftdf - - - (5,998,430)
;DklQ tyf pks/0fdf - - - -
Voflt tyf cd"t{ ;DklQdf - - - -
nufgL ;DklQdf (6,544,020) - (6,544,020) -
hDdf 12,412,923 - 12,412,923 119,821,839

sd{rf/L vr{ 4.36

/sd ?=
;d"x a}+s
ljj/0f
tna 249,547,114 - 249,183,510 194,136,755
eQf 141,132,801 - 140,956,405 104,279,551
pkbfg 32,543,685 - 32,543,685 15,570,942
;+ro sf]if 18,001,450 - 17,969,050 14,069,161
kf]zfs 8,176,880 - 8,176,880 2,822,206
tflnd tyf ljsf; vr{ 11,466,562 - 11,466,562 10,792,351
;l~rt labf afkt 4,199,250 - 4,199,250 17,390,780
cf}ifwf]krf/ - - - -
aLdf 8,298,053 - 8,298,053 6,674,027
sd{rf/L k|f]T;fxg afktsf] vr{ - - - -
gubdf /fkm;fkm x'g] z]o/df cfwfl/t vr{ - - - -
k]G;g vr{ - - - -
NFRS cGtu{t ljQLo vr{ 21,369,692 - 21,369,692 8,484,026
sd{rf/L ;DalGwt cGo vr{x? - - - -
hDdf 494,735,487 - 494,163,087 374,219,799
sd{rf/L af]g; 204,777,248 - 204,777,248 112,802,897
hDdf 699,512,735 - 698,940,335 487,022,696
sd{rf/Lsf] af]g; Joj:yf af]g; P]g, @)#) adf]lhdsf] clgjfo{ Joj:yf xf] . P]gs} Joj:yf adf]lhd gfkmfsf] !) k|ltzt /sd u0fgf u/L sd{rf/L af]g;
cGtu{t Joj:yf ul/Psf] 5 .
sd{rf/Lsf] ;DaGwdf ul/Psf ;a} lsl;dsf vr{x? o; lzif{s cGtu{t b]vfOPsf] 5 . o; lzif{s cGtu{t b]vfOPsf vr{x?df tna, eQf, lgj[lte/0f,
pkbfg, ;~ro sf]ifdf of]ubfg, tflnd, kf]zfs, aLdf, af]g;, g]kfn ljQLo k|ltj]bgdfg adf]lhdsf] ljQLo vr{, gubdf e'QmfgL ePsf] z]o/df e'QmfgL x'g]
vr{, cflb kb{5g . sd{rf/LnfO{ k|bfg ul/Psf] ;fk6L ;'ljwfnfO{ k|rlnt Aofhb/n] xfnsf] d""Nodf NofO{ -Discount_ km]o/ Eofn' u0fgf u/L n]vfÍg
ul/Psf] 5 .
cGo ;~rfng vr{ 4.37
/sd ?=
;d"x a}+s
ljj/0f
;~rfns a}7s eQf 4,042,000 - 4,002,000 3,887,000
;~rfns ;alGwt vr{ 3,845,322 - 3,845,322 4,357,859
n]vfk/LIfssf] kfl/>lds 1,610,250 - 1,582,000 1,356,000
cGo n]vfk/LIf0f ;DaGwL vr{x? - - - -
Jofj;flos / sfg"gL vr{ 464,621 - 462,421 256,376
sfof{no k|zf;lgs vr{ 216,497,219 - 216,390,701 166,766,019
;~rfng k6\6f vr{ 74,194,991 - 74,194,991 57,646,151
nufgL ;DklQsf] ;~rfng vr{ - - - -
;+:yfut ;fdflhs pQ/bfloTj vr{ - - - -
Onerous k6\6f Joj:yf - - - -
cGo 70,353,843 - 70,192,820 59,616,872
hDdf 371,008,247 - 370,670,256 293,886,277
sd{rf/L;Fu ;DalGwt vr{x? afx]s ;a} ;~rfng vr{x? o; lzif{s cGtu{t n]vfÍg tyf k|:t'tL ul/Psf] 5 . s'g} klg ;~rfng k6\6fsf zt{ tyf
aGb]hx? /sd, ;do tyf lglZrttfsf] ;Gbe{df a}+ssf] PsLs[t gub k|jfxdf s'g} klg tflTjs c;/ kg]{ vfnsf 5}gg\ .

x|f;s6\6L / kl/zf]wg 4.38

/sd ?=
;d"x a}+s
ljj/0f
;DklQ tyf sfof{no pks/0fdf x|f;s6\6L 76,327,791 - 76,327,791 58,077,473
nufgL ;DklQdf x|f;s6\6L - - - -
cd"t{ ;DklQsf] kl/zf]wg 2,915,486 - 2,915,486 2,315,982
hDdf 79,243,277 - 79,243,277 60,393,455
g]kfn ljQLo k|ltj]bg dfgsf] Joj:yf adf]lhd ;DklQ tyf pks/0f / nufgL ;DklQsf] x|f;s6\6L§vr{ tyf cd"t{ ;DklQsf] kl/zf]wg vr{nfO{ o; lzif{sdf
b]vfO{Psf] 5 . ;DklQ tyf pks/0fx?sf] x|f;of]Uo /sdnfO{ pkef]Uo ;dofjlwdf ;db/ k|0ffnLn] x|f;s6\6L§vr{ tyf cd"t{ ;DklQsf] x|f;of]Uo /sdnfO{
pkef]Uo ;dofjlwdf ;db/ k|0ffnLn] kl/zf]wg vr{ n]vfÍg ul/Psf] 5 .
u}/ ;~rfng cfDbfgL 4.39

/sd ?=
;d"x a}+s
ljj/0f
ckn]vg ul/Psf shf{sf] c;'nL - - - -
cGo cfDbfgL ( Bargain Purchase Gain) 145,137,028 - 145,137,028 -
hDdf 145,137,028 - 145,137,028 -
a}+s ;~rfng;Fu k|ToIf ;DaGw g/fVg] cfDbfgLx? h:t} ckn]vg ul/Psf] shf{sf] c;'nL, dh{/af6 ;[lht Bargain Purchase Gain cflbnfO{ o; lzif{sdf
n]vfÍg ul/Psf] 5 . Bargain Purchase Gain ;DaGwL lj:t[t ljj/0f …pb\3f]if0f tyf cltl/Qm ljj/0f’ sf] a'Fbf gDa/ $=*=# df b]vfO{Psf] 5 .

u}/ ;~rfng vr{ 4.40

/sd ?=
;d"x a}+s
ljj/0f
shf{ ckn]vg - - - -
Redundancy Joj:yf - - - -
k'g;{~/rgfsf] nflu vr{ - - - -
cGo vr{ 14,251,024 - 14,251,024 -
hDdf 14,251,024 - 14,251,024 -
a}+s ;~rfng;Fu k|ToIf ;DaGw g/fVg] vr{x? h:t} ckn]vg vr{, shf{ c;"nL;Fu ;DalGwt vr{, cltl/Qm Joj:yf, k'g{;+/rgf afktsf] vr{ cflbnfO{ o;
lzif{sdf n]vfÍg ul/Psf] 5 .

cfos/ vr{ 4.41

/sd ?=
;d"x a}+s
ljj/0f
rfn" s/ vr{ 454,199,323 - 454,048,890 347,052,061
o; cfly{s jif{ 453,865,227 - 453,714,794 347,052,061
cl3Nnf cfly{s jif{x?sf] ;dfof]hg 334,096 - 334,096 -
:yug s/ vr{ 71,594,565 - 71,594,565 (11,375,109)
c:yfoL leGgtfx?sf] n]vfÍg 71,594,565 - 71,594,565 (11,375,109)
s/sf] b/df kl/jt{g - - - -
klxn] n]vfÍg gul/Psf] s/ 3f6f - - - -
hDdf cfos/ vr{ 525,793,888 - 525,643,455 335,676,952
a}+ssf] s/ cl3sf] d'gfkmfdf nfUg] cfos/;Fu ;DalGwt vr{x? h:t} rfn" jif{sf] cfos/ vr{ tyf :yug s/ vr{÷-cfDbfgL_ nfO{ o; lzif{sdf n]vfÍg
ul/Psf] 5 .
s/ vr{ / lstfaL gfkmfsf] ldnfg 4.41.1

/sd ?=
;d"x a}+s
ljj/0f
s/ cl3sf] d"gfkmf 1,843,596,961 - 1,842,995,228 1,130,209,156
s/ -#) k|ltztsf] b/_ 553,079,088 - 552,898,568 339,062,747
hf]8 M s/sf] lgldQ 36fpg gldNg] vr{x?sf]
59,792,583 - 59,792,583 37,647,234
s/df kg]{ c;/
36fpm M 5'6 cfDbfgLdf s/sf] c;/ (36,245,600) - (36,245,600) (28,982,864)
hf]8÷36fpm McGo s'/fx?sf] s/df c;/ -
hDdf s/ vr{ 576,626,072 - 576,445,552 347,727,117
k|efjsf/L s/ b/ -k|ltztdf_ 31% - 31% 31%


ljt/0fof]Uo gfkmf÷gf]S;fgsf] ljj/0f
#@ cfiff9 @)&% -!^ h'nfO{ @)!*_
-g]kfn /fi6« a}+ssf] PsLs[t lgb]{zg @)&% adf]lhd_
/sd ?=
a}+s
ljj/0f cfiff9 d;fGt cfiff9 d;fGt
@)&% @)&$
gfkmf gf]S;fg ljj/0f cg';f/ v"b gfkmf÷-gf]S;fg_ 1,317,351,773 794,532,204
af“8kmf“8
;fwf/0f hu]8f sf]if 263,470,355 158,601,215
;6xL 36a8 sf]if - -
k'FhL lkmtf{ hu]8f sf]if - -
;+:yfut ;fdflhs pQ/bfloTj sf]if 13,173,518 7,930,061
sd{rf/L bIftf clej[l4 sf]if - -
cGo - -
nufgL ;dfof]hg sf]if 11,057,495 -
lgodgsf/L ;dfof]hg cl3sf] gfkmf÷-gf]S;fg_ 1,029,650,406 628,000,928
lgodgsf/L ;dfof]hg
Aofh aSof}tf÷cl3Nnf] cjlwsf] Aofh aSof}tf k|flKt (56,160,857) 16,705,751
shf{ gf]S;fgL Joj:yfdf yk÷36 - -
nufgL gf]S;fgL Joj:yfdf yk÷36 (84,244,047) (24,239,970)
u}/ a}+lsË ;DklQ gf]S;fgL Joj:yfdf yk÷36 (145,508,380) -
:yug s/ ;DklQ yk÷36 - -
Vofltdf yk÷36 - -
afu]{g kr]{h gfkmfdf yk÷36 (145,137,028) -
ladfÍL 3f6fdf yk÷36 (12,966,575) 3,581,422
cGo yk÷36 3,929,384 -
ljt/0fof]Uo gfkmf÷-gf]S;fg_ 589,562,903 624,048,132

cfly{s jif{ @)&$÷&% sf] n]vfk/LIf0f gePsf] tyf n]vfk/LIf0f ePsf] ljQLo ljj/0fsf] t'ngf
/sd ?= xhf/df
n]vfk/LIf0f n]vfk/LIf0f cGt/
ljj/0f gePsf] ljQLo ePsf] ljQLo cGt/sf] sf/0f
ljj/0f cg';f/ ljj/0f cg';f/ /sddf k|ltztdf
;DklQ
gub tyf gub ;dfg k|:t'tLdf k'gj{lu{s/0f / k'g;{dfof]hg

5,519,129 6,604,219 1,085,091 19.66
g]kfn /fi6« a}+s / a}+s tyf ljQLo ;+:ydf /x]sf] df}Hbft tyf k|:t'tLdf k'gj{lu{s/0f / k'g;{dfof]hg
nufgL 7,277,879 6,233,003 (1,044,876) (14.36)
shf{ tyf ;fk6L g]kfn rf6{8\ PsfpG6]06\; ;+:yfn] hf/L u/]sf] Carve Out kl/kq cg'?k shf{
57,750,899 57,120,429 (630,469) (1.09)
hf]lvd Joj:yfdf ePsf] kl/jt{gsf] k|efj
lwtf]kqdf u/]sf] nufgL 6,965,643 7,068,826 103,183 1.48 n]vfÍg ljlwdf ePsf] kl/jt{g -kl/zf]wg nfutdf d"NofÍg_
;xfos sDkgLdf nufgL 200,000 200,000 - -
u'8jLn -Voflt_ / cd"t{ ;DklQ 25,751 25,952 201 0.78 x|f;s6\6L u0fgf ljlwdf ePsf] kl/jt{gsf] k|efj
cGo ;DklQ n]vfÍg ljlwdf ePsf] kl/jt{g -kl/zf]wg nfutdf d"NofÍg_ / Proprietory Forward
1,599,088 4,812,519 3,213,430 200.95
sf/f]af/ /sdnfO{ u|;df k|:t't ul/Psf]
s"n ;DklQ 79,338,388 82,064,947 2,726,560 3.44
bfloTj
z]o/ k'FhL 10,285,527 10,285,527 - -
100
hu]8f tyf sf]ifx? 2,828,187 2,348,700 (479,486) (16.95) afu]{g kr{]h u]g, :yug s/, shf{ gf]S;fgL Joj:yfdf cfPsf] kl/jt{gsf] k|efj
lgIf]k bfloTj 62,964,545 63,498,999 534,454 0.85 n]vfÍg ljlwdf ePsf] kl/jt{g -kl/zf]wg nfutdf d"NofÍg_
e'QmfgL lbg' kg]{ lanx? 1,582,398 1,590,220 7,823 0.49 n]vfÍg ljlwdf ePsf] kl/jt{g -kl/zf]wg nfutdf d"NofÍg_
C0fkq tyf a08 - - - -
:yug s/, sd{rf/L af]g;, n]vfÍg ljlwdf ePsf] kl/jt{g / Proprietory Forward
cGo bfloTj tyf Joj:yf 1,677,732 4,341,501 2,663,769 158.77
sf/f]af/ /sdnfO{ u|;df k|:t't u/]sf] k|efj
s"n bfloTj tyf k'“hL 79,338,388 82,064,947 2,726,560 3.44
qmdzM==
/sd ?= xhf/df
n]vfk/LIf0f n]vfk/LIf0f cGt/
ljj/0f gePsf] ljQLo ePsf] ljQLo cGt/sf] sf/0f
ljj/0f cg';f/ ljj/0f cg';f/ /sddf k|ltztdf
gfkmf gf]S;fg lx;fa
Aofh cfDbfgL 6,022,436 6,022,145 (292) - sd{rf/LnfO{ k|jfx u/]sf] shf{ tyf ;fk6LnfO{ ahf/ d"Nodf u0fgf u/]sf] k|efj
Aofh vr{ 3,648,583 3,648,583 - -
v"b Aofh cfDbfgL 2,373,853 2,373,562 (292) (0.01)
z'Ns tyf sldzg cfDbfgL 320,268 320,269 - -
z'Ns tyf sldzg vr{ 24,628 24,550 (77) (0.31) z'Ns tyf sldzg vr{df ePsf] ;dfof]hgsf] k|efj
v"b z'Ns tyf sldzg cfDbfgL 295,641 295,718 78 0.03
cGo ;~rfng vr{ 205,773 204,096 (1,677) (0.81) k'gj{lu{s/0f / ;dfof]hg
hDdf ;~rfng cfDbfgL 2,875,267 2,873,376 (1,891) (0.07)
shf{df ;Defljt gf]S;fgL Joj:yf÷-lkmtf{_ tyf cGo gf]S;fgLx? 70,415 12,413 (58,002) (82.37) g]kfn /fi6« a}+ssf] PsLs[t lgb]{zg g+= @ adf]lhd shf{ gf]S;fgL Joj:yfsf] k'g:{yfkgf
v"b ;~rfng cfDbfgL 2,804,852 2,860,963 56,111 2.00
sd{rf/L vr{ 642,800 698,940 56,140 8.73 pkbfg tyf ;l~rt labf afktsf] vr{df ePsf] k'g;{dfof]hg
cGo ;~rfng vr{ 445,994 449,914 3,920 0.88 x|f;s6\6L u0fgfdf ePsf] kl/jt{gsf] k|efj
;~rfng d'gfkmf 1,716,059 1,712,109 3,949 0.23
101
u}/ ;~rfng cfDbfgL÷vr{ (14,251) 130,886 145,137 (1,018.43) Joj;fo ;+of]hgaf6 ePsf] afu]{g kr]{h u]gsf] k|efj
cfo s/ cl3sf] d'gfkmf 1,701,808 1,842,995 141,188 8.30
g]kfn rf6{8\ PsfpG6]06\; ;+:yfn] hf/L u/]sf] Carve Out kl/kq kZrft\ :yug s/,
cfo s/ 520,236 525,643 5,408 1.04
sd{rf/L af]g;, shf{ hf]lvd Joj:yfdf ePsf] kl/jt{gsf] k|efj
o; cjlwsf] gfkmf÷gf]S;fg 1,181,572 1,317,352 135,780 11.49
cGo lj:t[t cfDbfgL 85,955 (6,062) (92,016) (107.05) u}/ a}+lsË ;DklQsf] k'g;{dfof]hg tyf k'gj{lu{s/0f
hDdf cGo lj:t[t cfDbfgL 1,267,526 1,311,290 43,764 3.45
ljt/0fof]Uo d'gfkmf
gfkmf÷gf]S;fg ljj/0f cg';f/sf] gfkmf÷gf]S;fg 1,181,572 1,317,352 (135,780) (11.49)
hf]8÷36fpm M g]kfn /fi6« a}+ssf] PsLs[t lgb]{zg adf]lhd g]kfn rf6{8\ PsfpG6]06\; ;+:yfn] hf/L u/]sf] Carve Out kl/kq / lgodgsf/L sf]ifdf
lgodgsf/L ;dfof]hg 134,892 440,088 (305,196) (226.25) :yfgfGt/0fsf] k|efj
lgodgsf/L ;dfof]hg kl5sf] :jtGq gfkmf÷-gf]S;fg_ 1,046,680 877,264 169,416 16.19


k|d'v ;"rsfÍx?
NFRS k|ltj]bg
g]kfn /fi6« a}+ssf] k|ltj]bg lgb]{zg cg';f/ cg';f/
ljj/0f ;"rsfÍ
cf=j= @)&)÷&! cf=j= @)&!÷&@ cf=j= @)&@÷&# cf=j= @)&#÷&$ cf=j= @)&$÷&%
v"b d'gfkmf÷s"n cfDbfgL k|ltzt 29.75 30.39 40.17 37.51 43.64
k|lt z]o/ cfDbfgL ?= 13.11 13.27 17.00 17.31 12.81
k|lt z]o/ ahf/ d"No ?= 449.00 395.00 565.00 458.00 163.00
d"No cfDbfgL cg'kft cg'kft 34.24 29.77 33.23 26.47 12.73
z]o/ k'FhLdf nfef+z -af]g; ;lxt_ k|ltzt 12.63 10.53 17.27 15.21 7.85233
z]o/ k'FhLdf gub nfef+z k|ltzt 0.63 0.53 0.86 - 6.85
Aofh cfDbfgL÷shf{ tyf ;fk6L k|ltzt 11.04 9.55 9.69 11.27 13.17
sd{rf/L vr{ -sd{rf/L af]g; afx]s_
÷s"n ;~rfng vr{ k|ltzt 40.12 40.51 45.57 49.43 52.34
s"n lgIf]k tyf ;fk6Ldf Aofh vr{ k|ltzt 4.94 4.25 4.02 6.00 7.57
;6xL cfDbfgL÷s"n cfDbfgL k|ltzt 9.28 8.98 4.98 5.75 4.84
sd{rf/L af]g;÷s"n sd{rf/L vr{
-sd{rf/L af]g; afx]s_ k|ltzt 26.10 26.71 32.08 31.30 37.13
v"b d'gfkmf÷shf{ tyf ;fk6L k|ltzt 2.17 1.95 2.55 2.37 3.17
v"b d'gfkmf÷s"n ;DklQ k|ltzt 1.56 1.38 1.79 1.74 2.34
s"n shf{÷lgIf]k bfloTj k|ltzt 86.78 85.17 90.50 90.38 89.45
s"n ;~rfng vr{÷s"n ;DklQ k|ltzt 2.13 1.83 1.76 1.60 1.67
hf]lvd efl/t ;DklQdf k'FhLsf]if
kof{Kttf
-s_ k|fylds k'FhL k|ltzt 15.24 13.98 11.94 13.80 16.97
-v_ k"/s k'FhL k|ltzt 0.82 0.94 1.00 1.00 0.94
-u_ s"n k'FhL sf]if k|ltzt 16.06 14.92 12.95 14.80 17.91
t/ntf -CRR_ k|ltzt 6.94 11.14 9.42 5.49 5.68
lgis[o shf{÷s"n shf{ -g]kfn /fi6«
a}+ssf] PsLs[t lgb]{zg adf]lhd_ k|ltzt 2.18 1.75 0.79 1.36 0.82
cfwf/ b/ k|ltzt 8.97 8.48 6.58 11.00 11.38
cf}ift efl/t Aofh b/ cGt/ k|ltzt 4.32 3.62 4.32 3.85 3.91
a's g]6jy{ ?= 2,741,143,730 3,073,705,102 4,168,995,273 5,845,412,471 12,634,226,955
s"n z]o/ ;+Vof 23,300,000 26,096,000 32,405,751 45,823,130 102,855,266
g]6jy{ k|lt z]o/ ?= 117.65 117.78 128.65 127.56 122.84
s"n :yfoL sd{rf/L ;+Vof 290 319 441 478 779
nfutdf cfDbfgLsf] cg'kft
-NFRS sf] lgldQ sd{rf/L af]g; /
gf]S;fgL Joj:yf afx]s_ k|ltzt - - - - 0.71
zfvf sfof{nox? ;+Vof 28 28 45 47 100
;DklQdf k|ltkmn ;+Vof 31 31 47 47 74
zfvf/lxt a}+lsË s]Gb|x? ;+Vof 47 47 54 61 95

4. Disclosures and Additional Informations

4.1 Risk Management
The Bank prepares long term strategic and annual plans which provide guidance on the future business prospects
of the Bank. These documents establish the desired nature and size of the business portfolio at a future period.
While preparing these documents, capital assessment is taken as one of the most important factors. Bank
understands the various forms of risks associated with the business and the importance of capital in mitigating
these risks. Hence, the present as well as future capital requirements of the Bank are thoroughly assessed to
ensure that it is more than adequate to support the business needs of the Bank.
The changes in the business environment bring about changes in the risk profile of the Bank. Hence, periodic
reviews are conducted to assess the impact of any such changes in the environment. Capital Adequacy Ratio
is computed on a regular basis to ascertain its adequacy in terms of the associated risks. Furthermore, other
quantitative and indicative tools are also studied and discussed amongst the Management and the Board. Various
tools and indicators have been put into practice for analysis to support the Internal Capital Adequacy Assessment
Process (ICAAP) of the Bank. Moreover, an ICAAP policy has been practiced for a systematic process of
identifying, measuring, monitoring and controlling various risk aspects as to further put in place a sound capital
assessment and management system.
The Board of Directors and the management realize the importance of effective risk management and are keen
towards continuous improvement in its risk management function. Risk unit has been placed independent from
other business functions with direct reporting to the Risk Management Committee. The Unit is adequately manned
and oversees all risk aspects including but not limited to Credit, Operational, Market and other risks. The Unit is
guided by risk management frameworks and guidelines to monitor various risks in different departments. The Bank
has also formulated Credit Risk Management Committee and Operation Risk Management Committee whose
reports are further escalated to Risk Management Committee through Management Risk Monitoring Committee.
Besides this, the Bank has an Internal Audit Department to conduct audit & inspection of various activities of
the Bank and directly reports to the Audit Committee. The Management on regular intervals studies and makes
analysis to identify various inherent risks based on indicative facts, figures and statistics which is further presented
and rigorously discussed in the Risk Management Committee headed by a Non-Executive member of the Board
and further deliberated in the Board. The Internal Capital Adequacy Assessment Process (ICAAP) policy, a
comprehensive risk/capital management document, Risk Management Guidelines and various risk frameworks
act as guiding tools for the Bank to effectively manage various associated risks with the business. With the regular
use of various measurement tools, risk management function has been brought and put into effective practice in
the Bank.
4.1.1 Credit Risk

Credit risk is the risk of financial loss that the Bank may face as a result of a borrower or counterparty not
meeting its obligations in line with the original contract. Since majority of the Bank’s assets are in the form
of loans and advances, management of credit risk becomes the most crucial task. Bank's approach to
Credit Risk Management is governed by following Board’s approved policies and procedures. Through this
policy, the Bank seeks to:
 Bank has placed Credit Risk independent of the business generating units. Risk Management Policy,
Credit Risk Management Framework, Credit Risk Strategy Paper are formulated to monitor and manage
risk pertinent to credit.
 Risk Management Committee comprising of Non-Executive Directors has been enacted, which reviews
various risk factors on a periodic basis. In addition to reviewing of associated risks, reports generated
and discussed on Credit Risk Management Committee is escalated to Risk Management Committee
through Management Risk Monitoring Committee.
 Credit Policy guides all underwriting activities, which is periodically revised to ensure that all immediate and
potential risks are addressed.
 Loans and facilities are only sanctioned after the joint approval of the Risk Unit along with Business
Units.
 Lending authority is transparently and clearly disseminated to the lending officials.
 Review of concentrations and identification of potential as well problematic sectors for lending are
discussed at various committees such as Credit Risk Management Committee, Management Risk
Monitoring Committee, Risk Management Committee (RMC), Asset Liability Management Committee
(ALCO).
 Credit manuals and product papers are developed and implemented which guides the entire credit related
activities.
 Investment portfolio is guided by the Investment policy of the Bank.

4.1.1.1 Maximum exposure to credit risk

The Bank has financial assets consisting mainly of loans & advances and investments at amortized
cost. In these cases, the maximum exposure to credit risk is the carrying amount of the related
financial assets.
4.1.1.2 Credit quality of neither past due nor impaired and past due or impaired
The table below shows the credit quality by class of asset for all financial assets as at 32 Ashad
2075 exposed to credit risk, based on the Bank’s internal credit rating system.
NPR in Million
Neither past Past due Past due Past due
Individually
Particulars due nor less 90 91 to 180 More than Total
impaired
impaired days days 180 days
Financial Assets
Assets carried at Amortised Cost
Cash and cash equivalent 6,604.22 - - - - 6,604.22
Due from Nepal Rastra Bank 5,349.40 - - - - 5,349.40
Placement with Bank and Financial Institutions 883.61 - - - - 883.61
Loans and advances to customers 47,351.82 8,555.10 - - 471.19 56,378.11
Loan and advances to B/FIs 1,607.87 - - - - 1,607.87
Fair Value through Profit and Loss (FVTPL)
Derivative financial instruments. 3,284.58 - - - - 3,284.58
Fair Value through Other
Comprehensive Income (FVTOCI)
Investment securities 6,967.70 - - - 101.13 7,068.83
Investment in subsidiaries 200.00 - - - - 200.00
Total 72,249.19 8,555.10 - - 572.31 81,376.60
4.1.2 Operation Risk

Operational Risk is risk of loss resulting from inadequate or failed internal processes, people and system
or from external events. Bank is committed to continuous strengthening of internal controls. Standard
Operating Procedures for all areas of bank operations have been formulated and implemented. To mitigate
the operational risk:
 Bank has a centralized Operations unit to ensure the consistency and accuracy in processing
transactions as well as to review and identify any potential risk.
 Bank has formulated and implemented a comprehensive IT policy to ensure and strengthen data
and network security. IS Audit is also conducted separately.
 Bank has adopted an internationally acclaimed Flexcube as the core banking software, which has
excellent in built control features. The software has been thoroughly tested and customized as per
the Bank’s requirements; balancing both the business requirements and its control features. Large
extent of the MIS requirements have been automated and efforts are always underway for further
development/enhancement.
 In order to continuously improve the capabilities of the employees, training calendars are developed
and implemented based on their need assessments.
 In order to manage risk relating natural disaster on data loss, the bank has placed DR server at
Bhairahawa which is comparatively less seismic zone.
4.1.3 Market Risk & Liquidity Risk

Market risk refers to the risk to a bank resulting from movements in market prices, in particular, changes in
interest rates, foreign exchange rates, and equity and commodity prices. Market risk is defined as the risk
of losses in on and off-balance sheet positions arising from movements in market prices. The risks subject
to this requirement are:
a. Interest Rate Risk: Interest rate risk is the risk that the fair value or future cash flows of a financial
instrument will fluctuate because of changes in market interest rates.
b. Currency Risk: Foreign exchange risk is the potential for the Bank to experience volatility in the
value of its assets, liabilities and solvency and to suffer actual financial losses as a result of changes
in value between the currencies of its assets and liabilities and its reporting currency.

c. Equity Price Risk: Equity price risk is the risk that the fair value or future cash flows of a financial
instrument will fluctuate because of changes in equity prices (other than those arising from interest
rate risk or currency risk), whether those changes are caused by factors specific to the individual
financial instrument or its issuer, or by factors affecting all similar financial instruments traded in the
market.
The major sources of market risk for the Bank are interest rate risk, exchange rate risk and liquidity risk.
Bank has an Assets Liability Committee and Investment Management Committee which meet regularly
to identify and manage these risks as per the laid down policies and procedures. Treasury Back Office
(TBO) and risk units regularly assess and monitor the financial position and transaction of the Bank. TBO
analyses the net open position on a daily basis to mitigate all possible risk associated to foreign currency.
Foreign Currency Assets and Liabilities are reported on weekly basis and ensured that the net position is
within the tolerable limit (up to 30% of Core Capital). ALCO on regular interval evaluates the sensitivity of
asset and liability towards interest rate. Further interest sensitivity analysis is conducted to act as a tool to
mitigate possible interest rate risk. Movement of Bank's interest yield, cost and spread is calculated and
analysed on daily basis to identify, assess and mitigate possible risk exposure.
In order to evaluate the liquidity position, Bank has been calculating and evaluating liquidity ratio on daily
basis. Major inflows/outflows having impact on the liquidity is monitored on daily basis. Transactions which
have material impact on the liquidity position of the Bank are communicated without any delay to relevant
department that manages fund. Sources and utilization of the fund are monitored on daily basis. Also
regulatory limit of credit deposit position is also monitored and circulated to all concerned units on daily
basis.
The following table depicts the maturity profile of the investment portfolio on a undiscounted cash flow basis
which is designed and managed to meet the required level of liquidity as and when liquidity outgo arises
taking into consideration the time horizon of the financial liabilities of the business.
NPR in Million
Less than 3 3 to 6 More than 1
Particulars 6 to 1 year Total
months months year
Assets
Cash and cash equivalent 6,604.22 - - - 6,604.22
Due from Nepal Rastra Bank 1,774.30 - - 3,575.09 5,349.40
Placement with Bank and Financial Institutions 652.88 230.72 - - 883.61
Derivative financial instruments. 3,284.58 - - - 3,284.58
Other trading assets - - - - -
Loans and advances 8,320.75 2,317.43 599.35 46,748.20 57,985.97
Investment securities 1,773.23 - 805.95 4,489.65 7,068.83
Investment in subsidiaries - - - 200.00 200.00
Other Assets 233.84 24.31 174.08 1,499.89 1,932.12
Total 22,643.80 2,572.47 1,579.37 56,512.84 83,308.72
Liabilities
Due to Bank and Financial Institutions 986.65 - - - 986.65
Due to Nepal Rastra Bank 493.22 108.85 1.50 - 603.57
Derivative financial instruments 3,258.18 - - - 3,258.18
Deposits from customers 16,188.68 6,414.05 14,365.50 26,530.77 63,498.99
Borrowing - - - - -
Other liabilities 1,100.44 102.14 95.32 1,029.19 2,327.09
Debt securities issued - - - - -
Total 22,027.17 6,625.04 14,462.32 27,559.96 70,674.49

4.2 Capital Management
4.2.1 Qualitative disclosures

The Bank has formulated and implemented the "Internal Capital Adequacy Assessment Process 2013"
(Updated 2018) which has been approved by the Board of Directors. The ICAAP 2018 is a comprehensive
paper furnishing detailed information on the ongoing assessment of the Bank’s entire spectrum of risks,
how the Bank intends to mitigate those risks and how much current and future capital is necessary for the
Bank, reckoning other mitigating factors. The purpose of this ICAAP document is to apprise the Board of
Directors of the Bank on these aspects and also to explain to NRB the Bank’s Internal Capital Adequacy
Assessment Process and the Bank's approach to capital management. The ICAAP is based on the existing
internal documentation of the Bank as well.
Assessment of Risk and its management is being performed by the Bank through prudent banking practices
and Nepal Rastra Bank guidelines. Bank has been following the approach for calculating capital requirement
as required under Pillar I of Capital Adequacy Framework issued by NRB for credit, operational and market
risk while this document outlines the process for identification, measurement, control/management of other
possible risks partially covered or not covered by Pillar I along with other external factors together developing
prudent measures/system to mitigate them and ascertain the level of additional capital requirement. Moreover,
this policy is intended to further strengthen and improvise the processes the Bank has been following until
now.
ICAAP document covers risk management processes followed by the Bank, business strategy and capital
plan to measure the level of required capital, types and identification of material risks the Bank is exposed
to and how the Bank intends to access, monitor, report and control the same ensuring the adequate level of
capital and possible sources. The document also covers the measurement process & quantifying techniques/
tools for material risk, prescription of risk limits and assessment of aggregate risk to ascertain additional
capital if required. The implementation, monitoring, reporting has also been defined along with the controlling
aspect.
The capital requirement assessed under the ICAAP policy shall constitute Tier I and Tier II capital as prescribed
by Basel III. The assessed capital of the Bank shall be managed by way of following actions based on cost-
benefit analysis and legal requirement:
 Further public offering

 Right shares
 Retention of recognized profit
 Dividend Policy of the Bank, if any
 Mergers and acquisition
 Issue of hybrid capital and debt instruments including bonds eligible for Tier I and Tier II capital
However, if the level of assessed capital is observed to be gradually exhausting and the Capital Adequacy
Ratio tending to move close to the minimum requirement, concrete plans shall be executed to implement the
following mitigating actions in priority basis:

 Expansion of low risk business volume.
 Diversification of assets/exposure portfolio towards low risk area.
 Improving business processes or re-engineering business process so that the Bank does not have to
bear any additional regulatory capital charges.
 Exploring new avenues of sources of income like fee based income that require no capital or minimum
capital.
 Diversifying concentration of business segments.
 Matching the assets and liabilities gap.
 Controlling NPA threats accounts to flow towards NPA accounts.
 Suggesting for changes in Dividend Policy of the Bank for addressing the regulatory requirements
and business prospects, if any.
 Hedging foreign currency risk or interest rate risk.
 Improving the HR issues and complying with regulatory provisions.
The Bank shall conduct a periodic stress testing for identified risks. Results of the tests shall be reflected in
the Bank’s existing and future capital. The results of the stress testing shall be discussed in the RMC meeting
and presented to the Board. It is to be noted that effectiveness of ICAAP is dependent upon conducting
periodic stress testing and calibrating the results of the tests to the Capital Adequacy Ratio (CAR) of the Bank.

4.2.2 Quantitative disclosures
a) Capital Structure and Capital Adequacy (32nd Asar 2075)
i. Tier 1 capital and a breakdown of its components
S.N. Particulars NPR in Millions

A Paid up Capital 10,285.53
B Share Premium / Capital Reserve 103.09
C Proposed Bonus Shares -
D Statutory General Reserve 1,013.36
E Retained Earnings 708.63
F Un-audited Current Year Cumulative Profit -
G Capital Redemption Reserve -
H Other Free Reserves -
I Less: Deferred Tax Assets -
J Less: Intangible Assets -
K Less: Investment in equity of institutions with financial interests 200.00
L Less: Purchase of land & building in excess of limitand unutilized -
M Less; Other Deduction -
Core (Tier-1) Capital 11,910.61
ii. Tier 2 capital and breakdown of its components

S.N. Particulars NPR in Millions
A Subordinated Term Debt -
B General Loan Loss Provision 597.41
C Exchange Equalization Reserve 3.68
D Investment Adjustment Reserve 16.87
E Assets Revaluation Reserve 37.49
F Other Reserve 2.59
Supplementary (Tier-2) Capital 658.04
iii. Detailed information about the Subordinated Term Debts with information on the
outstanding amount, maturity, and amount rose during the year and amount eligible
to be reckoned as capital funds.
None
iv. Deductions from capital
Particulars NPR in Millions

Goodwill (software) -
Investment in equity of institutions with financial interests (subsidiary Mega Capital Market) 200.00
Total 200.00
v. Total qualifying capital

S. N. Particulars NPR in Millions
A Core Capital 11,910.61
B Supplementary Capital 658.04
Total Qualifying Capital (Total Capital Fund) 12,568.65

vi. Capital Adequacy Ratio

Capital Adequacy Ratio of the bank as at 16 July 2018 stood at 17.91%
vii. Summary of Bank’s internal approach to assess the adequacy of capital to support
current and future activities, if applicable
The Bank prepares a long term 5 year’s Strategy Plan and to achieve the long term plans the Bank
prepares annual Budgets/ Operating/ Tactical plans as stipulated in the Budget Policy and Strategy
Document of the Bank. To ensure that the Bank’s capital adequacy commensurate to demand of
the Bank’s capital required by the business planning, the Management and the Board prudently and
proactively engage on ongoing process of capital and risk assessment, stress testing and scenarios
testing, monitoring and reporting as per the ICAAP 2018.
The Bank has also formulated and implemented “Stress Testing Guidelines 2015” in order to assess of
the vulnerability of the Bank under various stress situations typically, application of “what if” scenarios,
especially in the problematic identification of low frequency but high severity events and identifying
expected and unexpected losses. It focuses on capturing the impact of large, but still plausible events
and understanding the overall risk profile in a coherent and consistent framework, including impact
analysis on earnings, solvency and liquidity.
A formal monitoring and reporting mechanism has been established to provide the senior management
necessary information on the risk profile, trends, and the capital requirements as per ICAAP 2018
and Stress Testing Guidelines 2015. Such reports are being prepared on a monthly and quarterly
basis and circulated to relevant business units/departments, Integrated Risk Department (IRMD), and
tabled in Assets Liability Committee (ALCO) meeting. Further quarterly reports are presented to the
Risk Management Committee and the Board for review and discussions.
viii. Summary of the terms, conditions and main features of all capital instruments,
especially in case of subordinated term debts including hybrid capital instruments
Ordinary share capital: The Bank has only one class of equity shares having a par value of
Rs. 100 per share. Each holder of equity shares is entitled to one vote per share. In the event of
liquidation of the Bank, holder of equity shares will be entitled to receive remaining assets of the
Bank after distribution of preferential amount. The distribution will be in proportion to the number of
equity shares held by the shareholders.
b) Risk Exposures (32nd Asar 2075)

i. Risk Weighted Exposures for Credit Risk, Market Risk and Operational Risk
S.N. Risk Weighted Exposure NPR in Millions
A Risk Weighted Exposure for Credit Risk 63,975.99
B Risk Weighted Exposure for Operational Risk 2,297.73
C Risk Weighted Exposure for Market Risk 1,913.05
Total RWE before Pillar II adjustment 68,186.78
Adjustments under Pillar II
ALM policies & practices are not satisfactory, add 3% of net interest
623.65
income to RWE
2% adjustment on Total RWE 1,363.74
Total Risk Weighted Exposure 70,174.16

ii. Risk Weighted Exposures under each of 11 categories of Credit Risk

Net Book Value RWE
S.N. Risk Classification
NPR in Millions
A Cash Balance & Claims on Govt. and Central Bank 15,008.17 -
B Claims on Other Financial Entities 2,716.47 543.29
C Claims on Banks 2,911.28 1,139.84
D Claims on Corporate and Securities Firm 28,679.11 28,679.11
E Claims on Regulatory Retail Portfolio 9,768.40 7,326.30
F Claims Secured by Residential Properties 3,213.29 2,042.39
G Claims Secured by Commercial Real Estates 3,890.66 3,890.66
H Past Due Claims 1,733.75 2,600.62
I High Risk Claims 8,208.42 12,312.64
J Other Assets 2,813.10 2,729.13
K Off Balance Sheet Items 10,208.40 2,658.46
TOTAL 89,151.03 63,975.99
c) Total risk weighted exposure calculation table (32nd Asar 2075)

NPR in Millions
Specific Risk
Gross Eligible Net Value Risk
Provision Weight
A. Balance Sheet Exposure Book CRM (D)=(A- Weight
& Valuation Exposure
Value (A) (C) B-C) (E)
Adjustments (B) (D *E)
Cash Balance 2,145.47 - - 2,145.47 0% -
Balance With Nepal Rastra Bank 4,627.63 - - 4,627.63 0% -
Gold - - - - 0% -
Investment in Nepalese Government Securities 6,357.09 - - 6,357.09 0% -
All Claims on Government of Nepal 8.50 - - 8.50 0% -
Investment in Nepal Rastra Bank securities - - - - 0% -
All claims on Nepal Rastra Bank 1,773.23 - - 1,773.23 0% -
Claims on Foreign Government and Central Bank
- - - - 0% -
(ECA 0-1)
- - - - 20% -
(ECA -2)
- - - - 50% -
(ECA -3)
- - - - 100% -
(ECA-4-6)
- - - - 150% -
(ECA -7)
Claims On BIS, IMF, ECB, EC and on Multilateral
Development Banks (MDB's) recognized by the - - - - 0% -
framework
Claims on Other Multilateral Development Banks - - - - 100% -
Claims on Public Sector Entity (ECA 0-1) - - - - 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 meet capital
2,716.47 - - 2,716.47 20% 543.29
adequacy requirements
Claims on domestic banks that do not meet capital
- - - - 100% -
adequacy requirements
Claims on foreign bank (ECA Rating 0-1) 763.91 - - 763.91 20% 152.78
Claims on foreign bank (ECA Rating 2) 1,858.60 - - 1,858.60 50% 929.30
Claims on foreign bank (ECA Rating 3-6)
Claims on foreign bank (ECA Rating 7) - - - - 150% -

Specific Risk
Gross Eligible Net Value Risk
Provision Weight
A. Balance Sheet Exposure Book CRM (D)= Weight
& Valuation Exposure
Value (A) (C) (A-B-C) (E)
Adjustments (B) (D *E)
Claims on foreign bank incorporated in SAARC
region operating with a buffer of 1% above their 288.76 - - 288.76 20% 57.75
respective regulatory capital requirement
Claims on Domestic Corporates 28,679.11 - - 28,679.11 100% 28,679.11
Claims on Foreign Corporates (ECA 0-1) - - - - 20% -
Claims on Foreign Corporates (ECA-2) - - - - 50% -
Claims on Foreign Corporates (ECA 3-6) - - - - 100% -
Claims on Foreign Corporates (ECA 7) - - - - 150% -
Regulatory Retail Portfolio (Not Overdue) 9,976.35 207.95 9,768.40 75% 7,326.30
Claims fulfilling all criterion of regulatory retail
- - - - 100% -
except granularity
Claims secured by residential properties 2,927.24 - - 2,927.24 60% 1,756.35
Claims not fully secured by residential properties - - - - 150% -
Claims secured by residential properties (Overdue) 298.90 12.86 - 286.04 100% 286.04
Claims secured by Commercial real estate 3,890.66 - - 3,890.66 100% 3,890.66
Past due claims (except for claim secured by
1,983.25 249.50 - 1,733.75 150% 2,600.62
residential properties)
High Risk claims (Venture capital, private equity
investments, personal loans and credit card 8,208.42 - - 8,208.42 150% 12,312.64
receivables)
Investments in equity and other capital instruments
644.28 113.36 - 530.92 100% 530.92
of institutions listed in the stock exchange
Investments in equity and other capital instruments
273.40 - - 273.40 150% 410.10
of institutions not listed in the stock exchange
Staff Loan secured by residential property 417.77 - - 417.77 60% 250.66
Interest receivable/claim on government securities 96.26 - - 96.26 0% -
Cash in transit and other cash items in the process
- - - - 20% -
of collection
Other Assets 4,104.16 2,513.16 1,591.00 100% 1,591.00
TOTAL 82,039.47 2,888.88 207.95 78,942.64 61,317.53
Specific Risk
Gross Net Value Risk
Provision Eligible Weight
B. Off Balance Sheet Exposure Book (D)= Weight
& Valuation CRM Exposure
Value (A) (A-B-C) (E)
Adjustments (B) (C) (D *E)
Revocable Commitments - - - - 0% -
Bills Under Collection 2.56 - - 2.56 0% -
Forward Exchange Contract Liabilities 3,320.17 - - 3,320.17 10% 332.02
LC Commitments With Original Maturity Up to 6
1,589.42 - 113.15 1,476.28 20% 295.26
months (domestic counterparty)
foreign counterparty (ECA Rating 0-1) - - - - 20% -
foreign counterparty (ECA Rating- 2) - - - - 50% -
foreign counterparty (ECA Rating-7) - - - - 150% -
LC Commitments With Original Maturity Over 6
188.30 - 18.12 170.18 50% 85.09
months (domestic counterparty)

Specific Risk
Gross Net Value Risk
Provision Eligible Weight
B. Off Balance Sheet Exposure Book (D)= Weight
& Valuation CRM Exposure
Value (A) (A-B-C) (E)
Adjustments (B) (C) (D *E)
Bid Bond, Performance Bond and Counter
guarantee
(domestic counter party) 1,625.72 - 203.32 1,422.40 50% 711.20
foreign counterparty (ECA Rating -7) - - - - 150% -
Underwriting commitments - - - - 50% -
Lending of Bank's Securities or Posting of
- - - - 100% -
Securities as collateral
Repurchase Agreements, Assets sale with
- - - - 100% -
recourse (including repo/ reverse repo)
Advance Payment Guarantee 128.31 - 10.65 117.66 100% 117.66
Financial Guarantee 319.99 - 24.94 295.05 100% 295.05
Acceptances and Endorsements 159.89 - 12.49 147.40 100% 147.40
Unpaid portion of Partly paid shares and
- - - - 100% -
Securities
Irrevocable Credit commitments (Short term) 3,227.39 - - 3,227.39 20% 645.48
Irrevocable Credit commitments (long term) - - - - 50% -
Claims on foreign bank incorporated in
SAARC region operating with a buffer of
- - - - 20% -
1% above their respective regulatory capital
requirement
Other Contingent Liabilities 29.31 - - 29.31 100% 29.31
Unpaid Guarantee Claims - - - - 200% -
TOTAL 10,591.06 - 382.67 10,208.40 2,658.46
Total RWE for Credit Risk (A) +(B) 92,630.53 2,888.88 590.62 89,151.03 63,975.99
Adjustments under Pillar II
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
92,630.53 2,888.88 590.62 89,151.03 - 63,975.99
adjustments of Pillar II)
d) Amount of NPAs (both Gross and Net) (32nd Asar 2075)

NPR in ‘000'
Current Year Previous Year

Particulars
Gross NPAs Net NPAs Gross NPAs Net NPAs
Restructured / Reschedule Loans - - - -
Sub Standard Loans 176,116.12 132,087.09 296,194.42 222,145.82

Doubtful Loans 141,923.17 70,961.59 61,431.09 30,715.55
Loss 153,148.19 - 121,318.08 -
Total NPAs 471,187.48 203,048.68 478,943.59 252,861.36

4.2.3 Compliance with external requirement

The commercial banks were required by the Monetary Policy 2015/16 to attain a stipulated minimum paid
up capital of NPR 8 billion by mid-July 2017. As on the reporting date, the Bank’s paid up capital stood at
NPR 10.26 billion against the requirement of NPR 8 billion.
4.3 Classification of financial assets and financial liabilities NPR in '000'

As at
16-Jul-18 15-Jul-17 16-Jul-16
Financial assets Notes
Carrying Fair Carrying Fair Carrying Fair
Value value Value value Value value
Assets
Assets carried
at Amortised Cost
Cash and cash equivalent 4.1 6,604,219.38 6,604,219.38 3,694,124.65 3,694,124.65 5,006,939.26 5,006,939.26
Due from Nepal Rastra Bank 4.2 5,349,395.12 5,349,395.12 1,978,984.47 1,978,984.47 1,792,593.14 1,792,593.14
Placement with Bank and
4.3 883,607.50 883,607.50 342,556.43 342,556.43 573,208.65 573,208.65
Financial Institutions
Loans and advances
4.7 57,120,429.48 57,120,429.48 35,056,483.16 35,056,483.16 27,685,484.25 27,685,484.25
to customers
Total 69,957,651.48 69,957,651.48 41,072,148.71 41,072,148.71 35,058,225.30 35,058,225.30
Fair Value through Profit
and Loss (FVTPL)
Derivative financial
4.4 3,284,579.05 3,284,579.05 1,976,307.11 1,976,307.11 1,372,301.05 1,372,301.05
instruments.
Investment securities 4.8 7,068,825.55 7,068,825.55 3,856,715.75 3,856,715.75 4,185,754.18 4,185,754.18
Investment in subsidiaries 4.1 200,000.00 200,000.00 - - - -
Total 10,553,404.60 10,553,404.60 5,833,022.86 5,833,022.86 5,558,055.23 5,558,055.23
Liabilities
Liabilities carried
at Amortised Cost
Due to Bank and
4.17 986,650.31 986,650.31 - - 3,641,665.90 3,641,665.90
Financial Instituions
Due to Nepal Rastra Bank 4.18 603,570.07 603,570.07 - - 800,153.42 800,153.42
Deposits from customers 4.20 63,498,999.38 63,498,999.38 39,389,303.55 39,389,303.55 30,875,602.49 30,875,602.49
Debt securities issued 4.24 - - - - - -
Total 65,089,219.76 65,089,219.76 39,389,303.55 39,389,303.55 35,317,421.81 35,317,421.81
Fair Value through Profit
and Loss (FVTPL)
Derivative financial
4.19 3,258,183.52 3,258,183.52 1,954,123.59 1,954,123.59 1,349,199.59 1,349,199.59
instruments
4.3.1 Fair Value of Financial Assets and Financial Liabilities NPR in '000'
Fair Value Hierarchy As at 16 As at 15 As at 16
Particulars
(Level) July 2018 July 2017 July 2016
Fair Value through Profit and Loss
Forward exchange Contract - Financial Assets 1 3,284,579.05 1,976,307.11 1,372,301.05
Forward exchange Contract - Financial Liabilities 1 3,258,183.52 1,954,123.59 1,349,199.59
Fair Value through Other Comprehensive Income

Financial assets
Investment securities at OCI
- Quoted equity securities 1 536,589.59 179,196.44 122,365.23
- Unquoted equity securities 3 79,966.64 19,427.75 9,114.60
Investment in subsidiaries - - -
Total 616,556.23 198,624.19 131,479.83

Fair Value Hierarchy As at 16 As at 15 As at 16

Particulars
(Level) July 2018 July 2017 July 2016
Financial Instruments held at amortised cost
Financial assets
Debt securities 3 - - -
Government bonds 3 5,633,468.89 3,658,091.56 3,754,507.83
Government treasury bills 3 818,800.42 - 299,766.52
Nepal Rastra Bank bonds 3 - - -
Loans and advances to B/FIs 3 1,591,787.02 761,900.44 430,939.77
Loans and advances to customers 3 55,528,642.46 34,294,858.33 27,254,544.48
Accounts receivable 588,802.91 477,232.39 472,292.46
Total 64,161,501.70 39,191,807.11 32,212,051.06
Financial liabilities
Due to Bank and Financial Institutions 3 986,650.31 - 3,641,665.90
Due to Nepal Rastra Bank 3 603,570.07 - 800,153.42
Deposits from customers 3 63,498,999.38 39,389,303.55 30,875,602.49
Borrowing 3 - - -
Provisions 3 11,490.00 11,643.40 11,643.40
Other liabilities 3 998,294.97 426,647.72 366,123.41
Debt securities issued - - -
Subordinated Liabilities - - -
Total 66,099,004.74 39,827,594.67 35,695,188.62
4.4 Segment Analysis
4.4.1 General Information

Reportable Segments
Business segments have been identified and reported taking into account, the target customer profile,
the nature of products and services, the differing risks and returns, the organization structure, the inter-
nal business reporting system. The Bank operates in the following segments:
a) General Banking
This segment covers various generalized products and services of the Banks. All deposit accounts
(Saving, Current, Call & Fixed) and Loans provided to Institutional and Individual customers except
Micro Banking are categorized into General Banking. Major sources of revenue of the segment are
interest income from loans & non-interest income (fee based income from fund based and non-fund
based lending, foreign exchange income, other operating and non-operating incomes). Likewise,
major components of expenditure of the segment are interest expense in deposits, staff expenses,
other office expenses, depreciation and provision for possible losses/Impairment.
b) Micro Lending
This segment covers various specialized lending products of the Banks provided to deprived sectors of the
society directly (Saral Karja) or indirectly (Wholesale Lending) for the upliftment of deprived or
marginalized community. Micro Lending services are provided through dedicated centralized micro
lending department, micro assistants of various branches and branchless banking (BLB) outlets.
Major sources of revenue of the segment are interest income from loans & fee based non-interest
income from micro lending. Likewise, major components of expenditure of this segment are staff
expenses, BLB expenses, other office expenses, depreciation of the assets dedicatedly used by the
micro lending department and provision for possible losses/i mpairment of the micro lending portfolio.
c) Remittance
This segment covers both domestic remittance and foreign inwards remittance facility served with
a purpose to provide complete remittance solution to the valued customers of the Bank through a
dedicated own remittance product named Mega Remit. Major sources of revenue of the segment
are remit fee/commission income and foreign exchange income from remittances. Likewise, major
components of expenditure of the segment are staff expenses, fee/commission paid to various
agencies and depreciation of assets dedicatedly used by the remittance department.

d) Cards and Alternate Channels

This segment covers all technology based alternate service delivery channels of the Bank like Cards,
Mobile Banking and Internet Banking. Major sources of revenue of the segment are fee based income
like subscription charge, renewal charge and transaction fee. Likewise, major components of expendi-
ture of the segment are fee/commission paid to various vendors of Cards, Mobile Banking and Internet
Banking, staff expenses, other office expenses and depreciation of assets dedicatedly used by the
Card department.
e) Treasury
This segment covers investment and placement portfolio of the Banks especially in Government
Bonds, Treasury Bills, Placements, Forex Trading and Shares & Debentures of Other Organizations.
Major sources of revenue of the segment are Interest income from Bonds and Placements, Dividend
Income from Shares, Capital Gain income from Shares, Foreign Exchange Income from Trading NDF
and various Foreign Currencies. Likewise, major components of expenditure of the segment are inter-
est expenses of borrowings and premium expenses of Bonds, FCY Deals, staff expenses, other office
expenses and depreciation of assets dedicatedly used by the Treasury Front and Back Office.
4.4.2 Segment reporting for the year ended 16 July 2018 is given below:
NPR in Millions
Card &
General
Particulars Micro Lending Remittance Alternate Treasury Total
Banking
Channels
Segment Assets 67,421.72 3,505.55 6.90 68.09 11,062.69 82,064.95
Segment Liabilities 69,407.27 - 15.05 6.87 1.54 69,430.72
Interest Income 5,377.77 292.16 - - 352.21 6,022.14
Interest Expenses 3,588.28 - - - 60.31 3,648.58
Inter Segment Expenses/(Revenue) (246.14) 246.14 - - - -
Net Interest Income 2,035.64 46.02 - - 291.91 2,373.56
Total Fees And Commission 237.71 11.12 20.48 20.43 5.97 295.72
Net Interest, Fee And Commission Income 2,273.35 57.14 20.48 20.43 297.88 2,669.28
Net Trading Income 15.24 - - - 136.86 152.10
Other Operating Income 9.20 - - 28.72 14.08 52.00
Total Operating Income 2,297.78 57.14 20.48 49.15 448.81 2,873.38
Impairment Charge/(Reversal) For Loans And
9.41 3.00 - - - 12.41
Other Losses
Net Operating Income 2,288.37 54.14 20.48 49.15 448.81 2,860.97
Personnel Expenses 670.97 6.85 3.56 8.64 8.91 698.94
Other Operating Expenses 360.80 0.02 - 7.23 2.62 370.67
Depreciation And Amortization 79.24 - - - - 79.24
Total Cost 1,111.02 6.87 3.56 15.87 11.53 1,148.85
Operating Profit 1,177.35 47.27 16.92 33.28 437.29 1,712.11
Non-Operating Income 145.14 - - - - 145.14
Non-Operating Expenses 14.25 - - - - 14.25
Profit Before Income Tax 1,308.23 47.27 16.92 33.28 437.28 1,843.01
Income Tax 371.26 14.18 5.08 9.98 125.14 525.64
Profit/Loss For The Year 935.81 33.09 11.84 23.30 312.14 1,317.35
4.4.3 Measurement of operating segment profit or loss, assets and liabilities

The bank has identified the key segments of business on the basis of nature of operations that assists the
Management Committee of the bank in decision making process and to allocate the resources. It will help
the management to assess the performance of the business segments. The segment has been identified
on the basis of geographic location of the branches; Investment balances, NRB balance, income from
investment, forex income are reported in Head office under Province 3. Intra segment revenue and costs
are accounted as per the policy of the Bank and eliminated in the Head Office

4.4.4 Reconciliation of Reportable, Segment Revenues, Profit or Loss, Assets and Liabilities
Revenue
NPR in Millions
Total revenue for reportable segments 8,018.93
Other revenues -
Elimination of intersegment revenues 1,327.58
Entity's revenue 6,691.65
Profit or Loss
Total profit or loss for reportable segments 1,843.00
Other profit or loss -
Elimination of intersegment profits -
Profit before income tax 1,843.00
Assets
Total assets for reportable segments 82,064.95
Other assets -
Total assets 82,064.95
Liabilities
Total liabilities for reportable segments 69,430.72
Other liabilities -
Total liabilities 69,430.72
4.4.5 Information about product and services

NPR in Millions
S.N. Departments Revenue
1 General Banking 5,722.82
A Corporate 1,163.91
B Mid Corporate 1,694.96
C Small and Medium Enterprises 1,119.47
D Consumer Lending 1,458.87
E Trade Finance 47.97
F Bancassurance 3.10
G Other Services 234.54
2 Micro Lending 365.48
A Direct Deprived Sector Lending: Saral Karja 155.88
B Indirect Deprived Sector Lending: Wholesale lending 209.60
3 Remittance 18.63
A Domestic Remittance & Foreign Inward Remittance 18.63
4 Card& Alternate Channels 72.36
A Mobile and Internet Banking 22.63
B Insta Buy Services 13.00
C Visa Debit and Card Service 36.73
5 Treasury 512.35
A Investments in T Bills and Government bonds 372.36
B Trading Gain ( NDF, FX ) 138.48
C Revaluation Gain (6.07)
D Bullion Trading 7.57
Total 6,691.65

4.4.6 Information about geographical areas

Revenue from following geographical areas
NPR in Millions
(a) Domestic Revenue
Province 1 817.73
Province 2 458.58
Province 3 3,570.96
Province 4 343.81
Province 5 1,291.49
Province 6 35.89
Province 7 173.55
(b) Foreign -
Total 6,691.65
4.4.7 Information about major customers

Revenue from single customer does not exceed 10% of total revenue.
4.5 Share Options and Share based Payment
The Bank do not have a policy for share options to its employees. Similarly, during the year the Bank
has not made any payments or settlements by issuing new shares.
4.6 Contingent Liabilities and Commitment
4.6.1 Income Tax Liability

Large Tax Payer’s Office has made reassessment of income tax filed by the Bank for the year
2067/68, 2068/69, 2069/70 and 2070/71. The Bank has applied for Administrative Review with
Inland Revenue Department towards the additional tax liability reassessed by the Tax Authority for
Fiscal Year 2069/70 and Fiscal Year 2070/71. Similarly, the Bank has appealed at Revenue Tribunal
against the decision of Inland Revenue Department for reconsideration of reassessment made by
Large Tax Payer’s Office (LTPO) for Fiscal Year 2069/70.
Further, for Fiscal Year 2067/68 & Fiscal Year 2068/69, the decisions of Revenue Tribunal have
been received by the Bank and the Bank has disputed the said decision by appealing in Supreme
Court.
Additional tax amount from reassessment has been shown as Contingent Liabilities on Income Tax
under 4.6.2 contingent Liability.
4.6.2 Contingent Liability NPR in Millions
As at As at As at
Particulars
16-Jul-18 15-Jul-17 16-Jul-16
Claims on Bank but not Accepted by the Bank - - -
Letter of Credit (Full Amount) 1,778 746 855
a. Letter of Credit With Maturity Less than 6 Months 1,589 717 775
b. Letter of Credit With Maturity More than 6 Months 188 29 80
Rediscounted Bills - - -
Unmatured Guarantees/Bonds 1,946 1,066 986
a. Bid Bonds 63 38 18
b. Performance Bonds 1,563 712 675
c. Other Guarantee/Bonds 320 316 293
Unpaid Shares in Investment - - -
Forward Exchange Contract Liabilities 3,320 1,683 1,357
Bills under Collection 3 8 2
Acceptances and Endorsements 160 225 217
Underwriting Commitments - - -
Irrevocable Loan Commitments 3,227 1,978 1,979
Guarantees issued against Counter Guarantee of Int'lly Rated Foreign Banks - - -

As at As at As at
Particulars
16-Jul-18 15-Jul-17 16-Jul-16
Advance Payment Guarantees 128 106 31
Financial Guarantees - - -
Contingent Liabilities on Income Tax 29 28 14
Unpaid Guarantee Claims - - -
Total 10,591 5,841 5,445
4.7 Related Party Disclosures

Parties are considered to be related if one party has the ability to control the other party or exercise significant
influence over the other party in making financial or operational decisions, or one other party controls both. The
definition includes subsidiaries, associates, directors, key management personnel. The Bank identifies the follow-
ing as the related parties under the requirements of NAS 24.
Particulars Relationship Remarks
Mega Capital Markets Limited Wholly owned subsidiary
Mr. Bhoj Bahadur Shah Chairman
Mr. Gopal Khanal Director
Mr. Madan Kumar Acharya Director
Mr. Mukti Ram Pandey Director
Mr. Indra Bahadur Malla Thakuri Director
Mr. Bala Krishna Siwakoti Director
Mr. Purna Bahadur Khatri Director
Ms. Anupama Khunjeli, CEO (w.e.f 13 April 2018) Key Management Personnel
Mr. Anil Kesary Shah, CEO (upto 11 September 2017) Key Management Personnel
Ms. Raveena Desraj Shrestha, ADCEO Key Management Personnel
Mr. Mahesh Sharma Dhakal, Chief Business Officer Key Management Personnel
Mr. Tulsiram Pokhrel, DGM Key Management Personnel
Mr. Manoj Khadka, AGM Key Management Personnel
Ms. Pragya Pandey, AGM Key Management Personnel
Mr. Amit Shrestha, AGM Key Management Personnel
4.7.1 Board Member Allowances and Facilities

The Board of Directors have been paid board meeting fees of NPR 4,002,000 during the fiscal year. There
were 36 Board Meetings conducted during the fiscal year.
The Chairperson and other members of the Board are paid NPR 15,000 and NPR 12,000 per meeting
respectively for Board and Board Level Committees meeting.
As approved by the 6th Annual General Meeting held on 16 March 2017, each Board Members have been
provided with a monthly allowance of NPR 7,500 for telephone, newspaper and mobile expenses. The
total amount paid as monthly allowances to the board members during the fiscal year amounted to NPR
570,000.
4.7.2 Loans and Advances extended to Promoters:

The Bank has not extended any loans to promoters during the year.
4.7.3 Compensation Details for Key Management Personnel

The compensation paid to the members of management committee except CEO has been depicted in table
below;
S.No Particulars Amount in NPR
1 Short Term Employee Benefits -
2 Post-Employment Benefits -
3 Other Long Term Benefits -
4 Termination Benefits (Gratuity and Leave Encashment) -
5 Share Based Payment -
Total of Key Management Personnel Compensation -

Key Management Personnel are also provided with the following benefits:
i) Benefits as per the Employee Terms of Service By-laws,
ii) Bonus to staff as per the Bonus Act
The salary and benefits paid to the CEO are as follow:
Particulars Remuneration (NPR)

Anupama Khunjeli, Chief Executive Officer (w.e.f. 13th April 2018) 4,778,405
Anil Kesary Shah, Former Chief Executive Officer (Up to 11 September 2017) 10,972,934
Total 15,751,339
The CEO is provided with vehicle, fuel, driver, reimbursement of mobile bill and entitlement for statutory bonus as per the
service contract.
Transaction with Subsidiaries

Amount in NPR
S.N. Particulars Mega Capital Markets Limited
Transaction with Subsidiary
1 Interest paid to Subsidiary 1,512,124
Year-end balance
2 Receivable from Subsidiary 101,659
3 Payable to Subsidiary 1,121,918
4 Deposit received from Subsidiary 199,765,329
5 Investment in shares 200,000,000
Intra-group related figures have been excluded for presentation of the financial statement of the Group.
4.8 Merger and Acquisition
4.8.1 Business acquired

The Bank merged with Tourism Development Bank Limited (TDBL), a “B” Class licensed financial institu-
tion during the FY 2017/18 and started joint operations after transfer of all assets and liabilities of TDBL
on 13th May 2018 (30th Baisakh 2075). The existing shareholders of erstwhile TDBL were issued ordinary
equity shares of the bank at the approvedshare swap ratio of 0.95:1.
TDBL has prepared audited financial statements as of 29th Baisakh 2075 (12th May 2018), i.e., the date
before merger. Assets and Liabilities of the merged entity as recognized in its audited balance sheet has
been recorded in the books of accounts of Mega Bank Nepal Limited as on the date of merger i.e., 29th
Baisakh 2075 (12th May 2018). Profit and Loss account of the merged entity as of date of merger are
prepared separately and transferred to retained earnings after appropriating for staff bonus and taxation.
The changes in equity of the bank due to the acquisition is summarized below:
Amount in NPR
Proportion of voting
Consideration
Particulars Date of merger equity interests
transferred
acquired (%)
During 2017/18
Tourism Development Bank Limited 12-May-2018* 100% 1,910,088,905
Total 1,910,088,905
* Merger was complete on 12th May 2018 with joint operations starting from 13th May 2018.
4.8.2 Consideration transferred

The Bank has issued 19,100,889 shares to shareholders of TDBL as purchase consideration on the basis of
swap ratio of 0.95 shares of Mega Bank Nepal Limited for each share of TDBL on the basis of valuation report
prepared by an independent valuator in accordance with the valuation guidelines specified in the Merger and
Acquisition By law 2073, issued by the Nepal Rastra Bank for the purpose of merger. The valuation had been
carried based on the details of assets and liabilities and other information as on 15th April 2017, which was
prior to acquisition date.

The acquisition date was 12 May 2018 on which the Bank considered adjusted net assets value of TDBL as fair value
of purchase consideration and accordingly issued 19,100,889 number of shares to the shareholders of erstwhile
TDBL as purchase consideration.
Particulars Amount in NPR

Cash -
Equity shares issued 1,910,088,905
Transfer of land and buildings at date of acquisition -
Contingent consideration arrangement -
Total 1,910,088,905
Assets acquired and liabilities recognised at the date of acquisition

Amount in NPR
Particulars Fair value
Deposits 12,753,283,641
Bills Payable 7,431,177
Other Liabilities 224,805,068
Total Liabilities 12,985,519,886
Cash Balance 467,357,115

Balance with Nepal Rastra Bank 688,745,360
Balance with Banks/Financial Institutions 133,302,244
Money at Call and Short Notice 1,067,830,959
Investments 473,242,962
Loans, Advances and Bills Purchased 12,500,185,206
Fixed Assets 165,280,347
Other Assets 222,138,115
Total Assets 15,718,082,307
Net Assets Acquired 2,732,562,422
4.8.3 Gain arising from Bargain Purchase

Assets and liabilities are valued at fair value pursuant to NFRS 3 Business Combination. Fair value of net
assets acquired is NPR 2,732.56 million. In compliance with NRB directive, reserve and surplus taken over
on merger of NPR 677.34 million has been separately considered and thus has deducted from net assets
acquired. The resulting net assets values has been assessed to NPR 2,055.23 million. The fair value of the
consideration transferred is NPR 1,910.09 million. As a result, bargain gain resulting from merger has been
recognized in statement of profit and loss.
Particulars Fair value (Amount in NPR)

Consideration transferred 1,910,088,905
Less: fair value of identifiable net assets acquired (excluding reserve and surplus taken over on 2,055,225,932
merger)
Net Amount to be charged to profit and loss resulting from bargain purchase (145,137,027)
4.9 Additional Disclosures of non-consolidated entities

The Bank has one subsidiaries as at 16 July 2018, Mega Capital Markets Limited which is consolidated for the year
ended 16 July 2018. There are no such entities which are required to be consolidated but not done during the year.
4.10 Events after reporting date

The Bank monitors and assesses events that may have potential impact to qualify as adjusting and / or non-
adjusting events after the end of the reporting period. All adjusting events are adjusted in the books with ad-
ditional disclosures and non-adjusting material events are disclosed in the notes with possible financial impact,
to the extent ascertainable.
There are no material events that have occurred subsequent to 16 July 2018 till the signing of this financial
statement on 19 December 2018.

4.11 First Time Adoption reconciliations and disclosures

NFRS 1 (First-time Adoption of Nepal Financials Reporting Standards) provides a suitable starting point for ac-
counting in accordance with NFRS and is required to be mandatorily followed by first-time adopters.
The Bank has prepared the opening Statement of Financial Position as per NFRS as of 1st Shrawan, 2073 (16
July 2016) (the transition date) by:
a. recognizing all assets and liabilities whose recognition is required by NFRS,
b. not recognizing items of assets or liabilities which are not permitted by NFRS,
c. reclassifying items from previous Generally Accepted Accounting Principles (GAAP) to NFRS as required
under NFRS, and
d. applying NFRS in measurement of recognized assets and liabilities.
4.11.1 Significant changes from the policies adopted in the past

Significant changes from the accounting policies adopted under previous GAAP (erstwhile Nepal Ac-
counting Standards and directives issued by Nepal Rastra Bank) and the adoption of NFRS has been
disclosed in the respective segments, including the impact. The detailed impact disclosure is given
below.
4.11.2 Reconciliation of total equity as at 16 July 2016 and 15 July 2017

NPR in '000'
Particulars Notes As at 15 July 2017 As at 16 July 2016
Total equity under previous GAAP 5,865,399 4,177,344.30
Adjustment under NFRSs:
Impairment on loan and advances - -
Fair value & employees benefit accounting of staff loan - -
Lease accounting - -
Measurement of investment securities at fair value c (3,549.51) 27,575.90
Revaluation of property & equipment - -
Recognition of investment property d 58,700.15 58,700.15
Amortization of debt securities issued - -
Deferred tax (48,458.97) (47,804.92)
Defined benefit obligation of employees e (32,577.72) (23,642.27)
Goodwill/ Bargain Purchase gain -
Interest Income b 98,200.94 114,906.69
Other - -
Reversal of Cash Dividend a - 27,978.64
Capital Reserve related to Grant f (12,056.82) (8,349.03)
Reversal on provision on investment g 24,239.97 -
Total adjustment to equity 84,498.03 149,365.16
Total Equity under NFRS 5,949,897.38 4,326,709.46

4.11.3 Reconciliation of Profit or Loss

NPR in ‘000
Particulars Notes Year ended 15 July 2017
Profit as per previous GAAP 793,006.07
Adjustments under NFRSs

Interest income b (8,221.73)
Impairment on loans and advances -
Employees benefits amortisation under staff loan b (8,484.03)
Defined benefit obligation of employees e (5,354.03)
Operating lease expense -
Amortisation expense of debt securities -
Other Operating income -
Interest expense -
Depreciation and amortisation -
Reversal of provision on investment booked under GAAP g 24,239.97
Deferred tax (654.06)
Total Adjustment to profit or loss 1,526.13
Profit or loss under NFRS 794,532.20
Other Comprehensive Income (34,706.83)

- Net change in fair value (31,125.41)
- Actuarial gain/loss (3,581.42)
Total Comprehensive Income under NFRS 759,825.37
4.11.4 Reconciliation of Statement of Financial Position reported for 15 July 2017 due to the
adoption of NFRS
NPR in ’000
As at Ashad End 2073 As at Ashad End 2074
Current Current
Particulars Previous effect of Amount as Previous effect of Amount as
Notes
GAAP transition per NFRS GAAP transition per NFRS
to NFRS to NFRS
Assets
Cash and cash equivalent 5,006,939.26 - 5,006,939.26 3,694,124.65 - 3,694,124.65
Due from Nepal Rastra Bank 1,792,593.14 - 1,792,593.14 1,978,984.47 - 1,978,984.47
Placement with Bank and
573,208.65 - 573,208.65 342,556.43 - 342,556.43
Financial Institutions
Derivative financial instru-
1,372,301.05 - 1,372,301.05 1,976,307.11 - 1,976,307.11
ments.
Other trading assets - - - - - -
Loan and advances to B/FIs 430,939.77 - 430,939.77 761,900.44 - 761,900.44
Loans and advances to
h 27,182,262.07 72,282.41 27,254,544.48 34,261,239.83 33,342.89 34,294,582.72
customers
Investment securities c 4,146,360.04 39,394.14 4,185,754.18 3,837,546.51 19,169.24 3,856,715.75
Current tax assets - - - 18.89 - 18.89
Investment in subsidiaries - - - - - -
Investment in associates - - - - - -
Investment Properties d - 58,700.15 58,700.15 - 58,700.15 58,700.15
Property and Equipment 254,415.82 - 254,415.82 293,284.55 - 293,284.55

NPR in ’000’
As at Ashad End 2073 As at Ashad End 2074
Current Current
Particulars Previous effect of Amount as Previous effect of Amount as
Notes
GAAP transition per NFRS GAAP transition per NFRS
to NFRS to NFRS
Goodwill and Intangible
8,928.63 - 8,928.63 8,844.17 - 8,844.17
Assets
Deferred tax assets - - - - - -
Other assets h 429,668.17 42,624.28 472,292.46 412,374.34 64,858.05 477,232.39
Total Assets 41,197,616.60 2,130,00.98 41,410,617.58 47,567,181.40 176,070.33 47,743,251.73
Liabilities
Due to Banks and financial 3,640,256.33 - 3,640,256.33 - - -
Institution
Due to Nepal Rastra Bank 801,125.00 - 801,125.00 - - -
Derivative financial 1,349,199.59 - 1,349,199.59 1,954,123.59 - 1,954,123.59
instruments
Deposit from Customers 30,875,602.49 - 30,875,602.49 39,389,303.55 - 39,389,303.55
Borrowing - - - - - -
Current Tax Liabilities 1,634.37 - 1,634.37 - - -
Provisions 11,643.40 - 11,643.40 11,643.40 - 11,643.40
Deferred tax liabilities (17,715.41) 55,600.95 37,885.54 (29,744.57) 41,380.65 11,636.08
Other liabilities e 338,896.93 27,664.48 366,561.40 388,512.90 38,134.83 426,647.72
Debt securities issued - - - - - -
Subordinated Liabilities - - - - - -
Total Liabilities 37,000,642.69 83,265.43 37,083,908.12 41,713,838.87 79,515.48 41,793,354.34
Equity
Share capital 3,240,575.15 - 3,240,575.15 4,582,313.02 - 4,582,313.02
Share premium 540.06 - 540.06 - - -
Retained earnings 577,702.08 (71,447.18) 506,254.90 727,380.25 (81,036.70) 646,343.56
Reserves 378,156.62 201,182.74 579,339.36 543,649.26 177,591.55 721,240.81
Total equity 4,196,973.91 129,735.55 4,326,709.46 5,853,342.53 96,554.85 5,949,897.38
Total liabilities and equity 41,197,616.61 213,000.98 41,410,617.58 47,567,181.40 176,070.33 47,743,251.73
4.11.5 Effect of NFRS adoption for statement of profit or loss and other comprehensive income for
the year ended 15 July 2017
NPR in ’000’
Effect of transition Amount as per
Particulars Notes Previous GAAP
to NFRS NFRS
Interest Income b 4,123,202.08 (8,221.73) 4,114,980.35
Interest expense 2,399,398.36 - 2,399,398.36
Net interest income 1,723,803.71 (8,221.73) 1,715,581.99
Fees and Commission Income 217,027.50 - 217,027.50
Fees and commission expense 4,107.17 - 4,107.17
Net fee and commission income 212,920.33 - 212,920.33
Net interest, fee and commission income 1,936,724.05 (8,221.73) 1,928,502.32
Net Trading Income 145,978.13 - 145,978.13
Other Operating Income 28,811.39 - 28,811.39
Total operating income 2,111,513.57 (8,221.73) 2,103,291.85
Impairment charge/(reversal) for loan and other losses 144,061.81 (24,239.97) 119,821.84
Net Operating income 1,965,781.26 16,018.24 1,983,470.01

NPR in ’000’
Effect of transition Amount as per
Particulars Notes Previous GAAP
to NFRS NFRS
Personnel Expense b,e 473,184.64 13,838.06 487,022.70
Other operating expense 317,475.86 - 317,475.86
Depreciation & Amortisation 48,762.30 - 48,762.30
Operating profit 1,128,028.97 2,180.19 1,130,209.16
Non-operating income - - -
Non-operating expense - - -
Profit before income tax 1,128,028.97 2,180.19 1,130,209.16
Income Tax Expense 335,022.90 654.06 335,676.95
Current Tax 347,052.06 - 347,052.06
Deferred Tax (12,029.17) 654.06 (11,375.11)
Profit For the Year 793,006.07 1,526.13 794,532.20
Other Comprehensive Income - (34,706.83) (34,706.83)
Other comprehensive income - (34,706.83) (34,706.83)
Total comprehensive income 793,006.07 (33,180.70) 759,825.37
4.11.6 Effect of NFRS adoption for statement of cash flows

NPR in ’000’
Local GAAP Year NFRS Year ended
Particulars Notes Adjustment
ended 15 July 2017 15 July 2017
Net cash flows from operating activities (1,276,868.47) (1,183,731.91) (2,460,600.37)
Net cash flows from investing activities 81,272.55 263,758.17 345,030.71
Net cash flows from financing activities 873,886.40 (71,131.35) 802,755.05
Net increase / (Decrease) in cash and cash equivalent (321,709.52) (991,105.09) (1,312,814.61)
Cash and cash equivalent as the beginning of the period 4,069,136.98 937,802.27 5,006,939.26
Cash and cash equivalent at the end of the period 3,747,427.46 (53,302.81) 3,694,124.65
Explanatory Notes to first time adoption

a) Under previous GAAP, cash dividends on equity shares recommended by the board of directors after the end of the
reporting period but before the financial statements were approved for issue were recognised in the financial
statements as a liability. Under NFRS, such cash dividends are recognised when declared by the members in a
general meeting. The effect of this change is an increase in total equity, but this does not affect profit before tax and
total profit for the respective years.
b) Under previous GAAP, Interest income on Loans and Advances was recognized on cash basis as per Directive 4 of
Nepal Rastra Bank (NRB). Under NFRS, Interest income is recognised on accrual basis.
NPR in ’000’
Particulars As at 15 July 2017 As at 16 July 2016
Interest suspense required by NFRS
Interest suspense recognised under Local GAAP reversed 98,200.94 114,906.69
Net Increase in Equity 68,740.66 80,434.69
Net Movement in Profit & Loss during the year (16,705.75)
Interest Income due to amortisation of prepayment on staff loan 8,484.03
Net movement in Interest Income (8,221.73)

c) Under previous GAAP, investments were measured at cost less diminution in value. Under NFRS, these financial
assets have been classified as Financial Investments at Fair Value through Other Comprehensive Income (FVTOCI).
On the date of transition to NFRS, these financial assets have been measured at their fair value which is higher than
the cost as per previous GAAP, resulting in an increase in the carrying amount as explained in the table below. These
changes do not affect profit before tax or total profit for the year ended 15 July 2017 and 16 July 2016 because the
changes in fair value have been recognised under Other Comprehensive Income (OCI).
NPR in ’000’
Increase/(Decrease) in carrying amount due to fair value (5,070.73) 39,394.14
Already recognised in books of account - -
Deferred tax impact on the increased amount 1,521.22 (11,818.24)
Net increment in total equity (3,549.51) 27,575.90
Net Movement in OCI during the year (31,125.41)
d) Under previous GAAP, Non Banking Assets (NBA) were recognised as per Directives of Nepal Rastra Bank and
100% provision were made. Under NFRS, these NBA have been classified as Non-Current Assets held for sale and
measured at lower of their carrying amount and fair value less cost to sell. On the date of transition to NFRS,
provision as per the Directives of NRB had been reversed, resulting in an increase in the carrying amount as
explained in the table below.
NPR in ’000’
Increase in carrying amount due to reversal of provision on NBA 58,700.15 58,700.15
Less: Non Banking Assets acquired from TDBL in business combination treated - -
separately
Net increment in total equity 58,700.15 58,700.15
e) Under NFRS, the actuarial gains and losses form part of re-measurement of the net defined benefit liability / asset
which is recognised in Other Comprehensive income (OCI). Consequently, the tax effect of the same has also been
recognised in Other Comprehensive Income (OCI) under NFRS instead of profit or loss.
There is re-measurement of Gratuity and Sick Leave Liability as per the actuarial valuation report.
NPR in ’000’
(Increase)/Decrease in Gratuity Liability due to Actuarial Valuation (37,220.61) (26,809.12)
(Increase)/Decrease in Sick Leave Liability to Actuarial Valuation (914.22) (855.36)
Liability as per local GAAP (56,108.13) (42,735.79)

Actuarial liability as per NFRS (A) (94,242.95) (70,400.27)
(38,134.83) (27,664.48)
Actuarial Gain/loss in Gratuity and Sick leave 18,523.68 13,407.36
Deferred tax Impact on Actuarial Gain/Loss (B) 5,557.10 4,022.21
Net Increment in Total Equity (A)+(B) (32,577.72) (23,642.27)
Net movement in OCI during the year (3,581.42) -
Net movement in Profit and loss during the year (5,354.03) -
f) Under previous GAAP, Grant related to fixed assets have been recognised to Capital reserve and depreciation has
been charged to capital reserve for the use of assets. Under NFRS, Grant related to grant assets have been recognised
as deferred grant income and depreciation on the assets will be reduced in accordance with the grant relative to asset
value.
NPR in ’000’
Grant related to Fixed Assets transferred to deferred grant income 12,057 8,349
Net decrease in Equity (12,057) (8,349)

g) Subsequent to measurement of Investments carried at FVTOCI in fair value, provision for investment recognised in
local GAAP has been reversed in profit and loss and the resultant amount has been further transferred to regulatory
reserve.
NPR in ’000’
Reversal of provision on investment recognised in local GAAP 24,239.97 -
Net increase in Equity 24,239.97 -
h) Under NFRS, accrued interest on loans and advances to customer has been shown along with loans and advances to
customer which is carried at amortised cost. Similarly, the prepayment component on fair value of staff loan has
reduced the staff loan amount. Such prepayment has been shown under other assets.
NPR in ’000’
Total loans and advances as per Local GAAP 34,261,239.83 27,182,262.07
Add: Accrual interest on loans and advances 98,200.94 114,906.69
Less: Prepayment component on fair value of staff loan (64,858.05) (42,624.28)
Net Loans and Advances under NFRS 34,294,582.72 27,254,544.48
4.12 Non-Banking Assets

Non-Banking Assets (NBA) has been shown under investment property. It has been recognized at lower of fair
value or amount due at the time of acquisition of NBA.
NPR in ’000’
Date of assuming As at 16 As at 15 July As at 16 July
Name of Borrowers
Non-Banking Assets July 2018 2017 2016
B.S.Bricks And Tiles Industries Pvt.Ltd 2/26/2015 26,807 26,807 26,807
Riddhi Ganesh Multi Trades Pvt. Ltd. 3/23/2015 - 27,556 27,556
Prakash Babu Ghimire 8/13/2015 - 624 624
Durga Ghmimire 8/13/2015 - 774 774
Bluebird Training Centre 8/13/2015 815 815 815
Rashmi Bogati 8/13/2015 - 451 451
Min Bahadur Ghale 11/9/2015 1,320 1,433 1,433
Lila Devi Dhungana 11/9/2015 - 239 239
Prem Khaniya 11/9/2015 100 100 100
Biresh Kumar Rumba 11/9/2015 100 100 100
Mina Kumari Mahato 11/9/2015 100 100 100
Ramesh Chaudhari 11/9/2015 100 100 100
Chet Nath Gharti 11/9/2015 100 100 100
Jit Bahadur Gharti 11/9/2015 100 100 100
Bishnu Gurung 11/9/2015 100 100 100
Mohan Majhakoti 11/9/2015 100 100 100
Shankar Pariyar 11/9/2015 100 100 100
Sangeeta Bhugel 11/9/2015 100 100 100
Siddant Chaudhari 11/9/2015 100 100 100
Sanjeeb Lama 11/9/2015 100 100 100
Dipendra Lamichhane 11/9/2015 100 100 100
Aasharam Mahoto 11/9/2015 100 100 100
Devi Implex 3/5/2018 3,477 - -
Anurodh Khukhura Tatha Bangur Firm 3/5/2018 743 - -

Date of assuming As at 16 As at 15 July As at 16 July

Name of Borrowers
Non-Banking Assets July 2018 2017 2016
Aakash Bhairab Aggregates 3/5/2018 21,567 - -
New Pashupati Electronics 3/18/2018 4,972 - -
Shrestha Emporium And Order Suppliers 3/18/2018 1,560 - -
Arjun Kumar Shrestha 3/18/2018 766 - -
Cosmos Organic Aggrotech Pvt Ltd 7/15/2018 9,200 - -
Prime Edible Pvt. Ltd. 7/15/2018 132,980 - -
Rose New Enterprises 6/17/2016 33,100 - -
Ambika Trade Link 6/27/2016 2,506 - -
Pathivara Trade Link 11/9/2016 2,822 - -
Asmita Gift House 10/26/2016 1,301 -
Total 243,938 58,700 58,700
4.13 Change of Estimate

During this Fiscal Year, management has estimated the revised useful life of the assets and the effect of such
revision on net carrying value of assets and depreciation has been accounted prospectively resulting increase in
depreciation charges for the year with corresponding decrease in assets value by net Rs 3,929,383.68.
The details of previously applied depreciation rates / useful life are as follows:
Asset Previous depreciation/amortisation rate/useful life Revised useful life

Computer 25% 5 Years
Metal Furniture 25% 10 Years
Office Equipment 25% 10 Years
Vehicle 20% 8 Years
Wooden Furniture 25% 10 Years
Building 5% 50 Years
Leasehold Straight-line basis over the lease term Straight-line basis over the lease term
Software 5 years or expiry period whichever is lower 5 years or expiry period whichever is lower
4.14 Earnings Per Share

The Bank measures earning per share on the basis of the earning attributable to the equity shareholders for the
period. The number of shares is taken as the weighted average number of shares for the relevant period as required
by NAS 33 Earnings per Share.
Year ended Year ended

Particulars Units
16-Jul-18 15-Jul-17
Profit attributable to equity shareholders (a) NPR in '000 1,317,352 794,532
Weighted average of number of equity shares used in computing
basic earnings per share (b) No. 73,137,367 42,965,736
Basic and diluted earnings per equity share of Rs 100 each (a/b) Rs. 18.01 18.49
As there is no potential ordinary shares that would dilute current earning of equity holders, basic EPS and diluted EPS
are equal for the period presented.
4.15 Proposed Distributions (Dividends and Bonus Shares)
The Board of Directors in its meeting dated 19 December 2018 has passed a resolution recommending for
distribution of Bonus Shares (stock dividend) at 1.00233% equivalent amount Rs. 103,094,875.80 and cash
dividend at 6.85%, equivalent to amount 704,558,570.59 of Paid Up Capital as at 16 July 2018, i.e. Rs.
10,285,526,578. Hence, the total proposed dividend is Rs. 807,653,446.39.
Out of the proposed Bonus Shares, Rs. 100,530,995.00 has been proposed from Regulatory Reserve which has
been transferred from Bargain Purchase Gain (TDBL merger Share Swap adjusted value) and Rs. 2,563,880.80
from Share Premium.

NPR in '000
Particulars As at 16 July 2018 As at 15 July 2017 As at 16 July 2016
Cash Dividend Declared 704,558 - 27,979
Bonus Shares 103,095 697,102 531,594
Total 807,653 697,102 559,573
4.16 Unpaid Dividends
As at the reporting date, unpaid dividend over years amounts to as follows.
NPR in '000
Particulars As at 16 July 2018 As at 15 July 2017 As at 16 July 2016
Dividend Payable 28,891 26,785 16,261
Total 28,891 26,785 16,261
4.17 Non-Performing Assets
The Bank's non-performing assets ratio stood at 0.82% as at balance sheet date. The total loan loss provision calcu-
lated as per NRB directives is NPR 861,370,486.
NPR in '000
As at 16 July As at 15 July Change
Particulars
2018 2017 Amount %
Pass loan (performing loans) 56,793,128 34,711,986 22,081,143 64%
Non-Performing Loans (NPL) 471,187 478,944 (7,756) (2%)
Restructured/Rescheduled - - - -
Substandard 176,116 296,194 (120,078) (41%)
Doubtful 141,923 61,431 80,492 131%
Loss 153,148 121,318 31,830 26%
Gross Loans & Advances 57,264,316 35,190,929 22,073,387 63%
NPL Ratios:
Gross NPL to Gross Loans & Advances 0.82 %
Net NPL to Net Loans & Advances 0.36 %
4.18 Concentration of Deposits, Loans & Advances and Contingents

NPR in '000
Loans & Advances and
Deposits & Borrowings Contingent Liabilities
Particulars Bills Purchased
CY* PY* CY* PY* CY* PY*
Total Amount Outstanding 57,264,316 35,190,929 62,964,545 38,936,865 4,011,631 2,143,330
Highest Exposure of a Single Unit 885,701 466,796 3,168,466 2,500,000 190,671 154,425
Concentration of exposure 1.55% 1.33% 5.03% 6.42% 4.75% 7.20%
* CY= Current Year, PY = Previous Year
For the calculation of concentration, loans and advances is total loans extended to the customers except staff loans and
interest accruals on loans and the deposits is total deposits from the customers excluding interest payables.
Single Obligor Limit and Sector-wise Limit (Directive No. 3) for both funded and non-funded are within the limit as prescribed
by NRB directives.
4.19 Reserves
4.19.1 Corporate Social Responsibility

As per the NRB Circular # Bai.Bi.Ni.Bi./Niti/Partipatra/Kakhagha/11/073/74 on the Corporate Social
Responsibility, the Bank has allocated 1% of the net profit of current fiscal year for CSR activities.
The amount allocated for corporate social responsibility reserve is Rs. 13,173,518 and Rs. 7,930,061
respectively for current year and previous year. Similarly, the total eligible expense Rs. 8,815,566 been
utilized towards corporate social responsibility and as at fiscal year end the total amount stood on the
reserve is Rs 16,873,023

4.19.2 Interest Capitalization Reserve

During FY 2072/73, the Bank in compliance with NRB Circular 12/72/73 had set aside Interest Capitalization
Reserve of Rs. 2,593,372. Since the loans & advances qualifying under this provision of the circular (interest
capitalization relaxation provision) have not been fully settled during this fiscal year, Interest Capitalization
Reserve has not been changed.
4.19.3 Employee Training & Development

In line with the requirement of the Central Bank Circular 10/073/74, in order to enhance employee's
capabilities and skills, the Bank is required to spend 3% of total staff cost of preceding year for the training
and development of employees. The Bank has spent Rs. 11,466,562 during this fiscal year which is in excess
of 3% of said provision. Hence, no additional fund has been appropriated.
4.20 Grant Received Under Access to Finance for the Poor Challenge Fund (AFPCF) Program
The Bank has received financial Grant under Sakchyam Access to Finance for Poor Challenge Fund (AFPCF)
Program for establishment of Branches, BLB outlets and Alternative Channels. Through AFPCF Grant Agreement,
the grantee has contributed Rs. 11,082,126 as matching fund towards its equal share of the expenditure of the
Project.
4.21 Reconciliation Status Amount in NPR

Particulars Total ≤ 1 Year > 1 ≤ 3 Years > 3 Years
Branch Reconciliation - - - -
Agency Reconciliation 435,874,581 430,209,716 4,409,550 1,255,315
4.22 Disclosure of Actuarial Valuation for Leave and Gratuity Amount in NPR
2018 2017 2016
Particulars Leave Leave Leave
Gratuity Gratuity Gratuity
(Unfunded) (Unfunded) (Unfunded)
Expenses Recognized In Income Statement:
Current service cost 16,194,400 7,574,663 11,457,480 5,933,578 7,871,501 4,498,298
Interest cost 5,187,032 2,034,882 3,740,929 1,667,403 2,185,371 1,095,306
Expected Return on Plan Assets - - - - - -
Past Service Cost - - - - -
Expenses recognized in the
Profit & Loss A/c 21,381,432 9,609,545 15,198,409 7,600,981 10,056,872 5,593,604
Expense recognized in Other
Comprehensive Income
Actuarial (Gain)/Loss (33,837,275) 5,116,317 13,407,362
Change in Present Value Obligations
PV of Obligation at beginning of the year 65,622,680 28,620,274 47,699,351 22,700,918 27,299,425 15,007,342
Adjustment to opening liability - - - - - -
Interest cost 5,187,032 2,034,882 3,740,929 1,667,403 2,185,371 1,095,306
Current Service Cost 16,194,400 7,574,663 11,457,480 5,933,578 7,871,501 4,498,298
Benefit paid (2,617,683) (6,368,504) (2,391,397) (3,295,699) (3,064,308) (2,903,158)
Actuarial (Gain)/ Loss (33,837,275) 7,887,907 5,116,317 1,614,074 13,407,362 5,003,130
Acquisition/Business Combination/Divestiture 17,502,625 - - - - -
Liability at the end of the year 68,051,779 39,749,222 65,622,680 28,620,274 47,699,351 22,700,918
Change in Fair Value of Plan Assets:

Amount in NPR
2018 2017 2016
Particulars Leave Leave Leave
Gratuity Gratuity Gratuity
(Unfunded) (Unfunded) (Unfunded)
FV of Plan Asset at Beginning of the Year - - - - - -
Adjustments to the opening fund - - - - - -
Interest Income - - - - - -
Contribution by Employer - - - - - -
Benefit paid - - - - - -
Actuarial Gain/(Loss) on Plan Assets - - - - - -
Fair Value of Plan Asset at End of the Year
Amount Recognized in SOFP:
Present Value of Obligations at Year End 68,051,779 39,749,222 65,622,680 28,620,274 47,699,351 22,700,918
Fair Value of Plan Assets at Year End
Unfunded Status 68,051,779 39,749,222 65,622,680 28,620,274 47,699,351 22,700,918
4.23 Principal Indicators

Restated as Per
As per NRB reporting
Particulars Indicators NFRS Reporting
2070/2071 2071/2072 2072/2073 2073/2074 2074/2075
1. Percent of Net Profit/Gross
Income % 29.75 30.39 40.17 37.51 43.64
2. Earnings Per Share NPR 13.11 13.27 17.00 17.31 12.81
3. Market Value per Share
(as on Ashad end) NPR 449.00 395.00 565.00 458.00 163.00
4. Price Earnings Ratio Times 34.24 29.77 33.23 26.47 12.73
5. Dividend (including bonus)
on share capital % 12.63 10.53 17.27 15.21 7.85233
6. Cash Dividend on
Share Capital % 0.63 0.53 0.86 - 6.85
7. Interest Income/Loans
& Advances % 11.04 9.55 9.69 11.27 13.17
8. Staff Expenses (excluding
staff bonus)Total
Operating Expenses % 40.12 40.51 45.57 49.43 52.34
9. Interest Expenses/Total
Deposit and Borrowings % 4.94 4.25 4.02 6.00 7.57
10. Exchange Gain/
Total Income % 9.28 8.98 4.98 5.75 4.84
11. Staff (Statutory) Bonus/
Total Staff Expenses
(excluding bonus) % 26.10 26.71 32.08 31.30 37.13
12. Net Profit/Loans & Advances % 2.17 1.95 2.55 2.37 3.17
13. Net Profit/Total Assets % 1.56 1.38 1.79 1.74 2.34
14. Total Credit/Deposit
(as per NRB) % 86.78 85.17 90.50 90.38 89.45
15. Total Operating
Expenses/Total Assets % 2.13 1.83 1.76 1.60 1.67
16. Adequacy of Capital Fund
on Risk Weightage Assets
a. Core Capital % 15.24 13.98 11.94 13.80 16.97
b. Supplementary Capital % 0.82 0.94 1.00 1.00 0.94
c. Total Capital Fund % 16.06 14.92 12.95 14.80 17.91
17. Liquidity (CRR) % 6.94 11.14 9.42 5.49 5.68

Restated as Per
As per NRB reporting
Particulars Indicators NFRS Reporting
2070/2071 2071/2072 2072/2073 2073/2074 2074/2075
18. Non Performing Credit/Total
% 2.18 1.75 0.79 1.36 0.82
Credit (as per NRB provision)
19. Base Rate (For the month
% 8.97 8.48 6.58 11.00 11.38
of Asar)
20. Weighted Average Interest
% 4.32 3.62 4.32 3.85 3.91
Rate Spread
21. Book Net worth NPR 2,741,143,730 3,073,705,102 4,168,995,273 5,845,412,471 12,634,226,955
22. Total Shares No. 23,300,000 26,096,000 32,405,751 45,823,130 102,855,266
23. Net Worth per Shares NPR 117.65 117.78 128.65 127.56 122.84
24. Total Permanent Employees No. 290 319 441 478 779
25. Cost to Income Ratio (for
NFRS cost excludes staff bonus % - - - - 0.71
and impairment provisions)
26. Branches No. 28 28 45 47 100
27. ATM No. 31 31 47 47 74
28. Branchless Banking Outlets No. 47 47 54 61 95



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