g]kfn /fi6« a}+saf6 æ3Æ ju{sf] Ohfhtkqk|fKt n3'ljQ

ljQLo ;+:yfx?nfO{ hf/L ul/Psf]

PsLs[t lgb]{zg, @)&(

-PsLs[t lgb]{zg, @)&* / ;f] kZrft\ @)&( r}t #) ;Dd hf/L ePsf
kl/kq÷lgb]{zg ;d]tnfO{ ;dfj]z u/L kl/dfh{g ul/Psf]_

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
@)&( r}t
 ljifo–;"rL

qm=;+= ljifo k[i7 ;+Vof

1. Go"gtd k'FhLsf]if tyf r'Qmf k'FhL ;DaGwL Joj:yf 1
2. shf{÷;fk6sf] juL{s/0f / shf{ gf]S;fgL ;DaGwL Joj:yf 7
3. shf{ tyf ;fk6sf] ;Ldf ;DaGwL Joj:yf 11
4. n]vfgLlt tyf ljQLo ljj/0fx?sf] 9fFrf ;DaGwL Joj:yf 14
5. hf]lvd Joj:yfkg ;DaGwL Joj:yf 24
6. ;+:yfut ;'zf;g ;DaGwL Joj:yf 26
7. ;'kl/j]IfsLo lgb]{zg nfu' ug]{ sfo{ tflnsf ;DaGwL Joj:yf 47
8. nufgL ;DaGwL Joj:yf 49
9. tYofÍ ljj/0f ;DaGwL Joj:yf 51
10. ;+:yfks ;]o/ gfd;f/L jf vl/b÷laqmL jf xs x:tfGt/0f ;DaGwL Joj:yf 52
11. shf{ ;"rgf tyf sfnf];"rL ;DaGwL Joj:yf 62
12. clgjfo{ df}Hbft÷j}wflgs t/ntf ;DaGwL Joj:yf 65
13. zfvf÷sfof{no ;DaGwL Joj:yf 69
14. Aofhb/ ;DaGwL Joj:yf 72
15. ljQLo ;|f]t ;+sng ;DaGwL Joj:yf 74
16. ljkGg ju{ tyf tf]lsPsf If]qdf k|jfx ug'{kg]{ shf{ ;DaGwL Joj:yf 77
17. sfo{If]q lj:tf/ jf ;+s'rg tyf ufEg]÷ufleg] ;DaGwL Joj:yf 79
18. ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgjf/0f ;DaGwL Joj:yf 82
19. ljQLo u|fxs ;+/If0f ;DaGwL Joj:yf 97
20. ljljw Joj:yf 98
21. lgb]{zg kmf/fdx? tyf cg';"rLx? 103

 
 
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
lgb]{zg g+= !÷)&(

Go"gtd k'FhLsf]if tyf r'Qmf k'FhL ;DaGwL Joj:yf

o; a}+saf6 æ3Æ ju{sf Ohfhtkqk|fKt n3'ljQ ljQLo ;+:Yffn]] sfod ug'{ kg]{ Go"gtd k'FhLsf]if tyf
r'Qmf k'FhL ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg
hf/L ul/Psf] 5 .

!= Go"gtd k'FhLsf]if ;DaGwL Joj:yf

n3'ljQ ljQLo ;+:Yffn] cfˆgf] s'n hf]lvd efl/t ;DklQsf] cfwf/df k|fylds k'FhL $=)) k|ltzt / s'n
k'FhLsf]if *=)) k|ltzt sfod ug'{ kg]{5 . k'FhLsf]if eGgfn] k|fylds k'FhL / k'/s k'FhLsf] of]u ;Demg'
kb{5 .
@= b]xfosf zLif{sx?df /x]sf] /sd k|fylds k'FhLdf ;dfj]z÷u0fgf x'g]5 M–
-s_ r'Qmf k'FhL -;fwf/0f z]o/_
-v_ k|:tfljt jf]g; z]o/
-u_ z]o/ lk|ldod
-3_ lkmtf{ gx'g] cu|flwsf/ z]o/ (Irredeemable Preference Share)
-ª_ ;fwf/0f hu]8f sf]if
-r_ ;l~rt gfkmf÷gf]S;fg
-5_ k'FhL lkmtf{ hu]8f sf]if (Capital Redemption Reserve)
-h_ k'FhL ;dfof]hg sf]if
-em_ sN; Og P8\efG;
-`_ cGo :jtGq sf]if
#= k|fylds k'FhL u0fgf ubf{ b]xfosf zLif{sx?df /x]sf] /sd 36fpg' kg{]5 M–
-s_ Voflt (Goodwill),
-v_ :yug s/ ;DklQ (Deferred Tax Assets),
-u_ o; a}+ssf] lgb]{zg ljk/Lt x'g] u/L ;+ul7t ;+:yfsf] z]o/ tyf ;'/If0fkqdf u/]sf] nufgL /sd,
-3_ cfˆgf] ljQLo :jfy{ ePsf ;+ul7t ;+:yfx?sf] z]o/ tyf ;'/If0fkqdf u/]sf] ;Dk"0f{ nufgL /sd,
-ª_ cjf:tljs ;DklQ (Fictitious assets),
o; k|of]hgsf] nflu cg';Gwfg, ljsf; tyf sDKo"6/ ;ˆ6j]o/ afx]ssf cGo cjf:tljs vr{
;Demg' kg]5{ .
-r_ k|rlnt P]g tyf sfg'gn] k|ltaGw u/]sf JolQm tyf ;d"xnfO{ k|bfg u/]sf] shf{ tyf ;'ljwf,
-5_ o; a}+ssf] lgb]{zg kfngf gu/L :jMk|of]hgsf nflu 3/hUuf vl/b u/]sf] /sd .

1
$= k|fylds k'FhLeGbf a9L ;dfj]z ug{ gkfOg] u/L k'/s k'FhLdf lgDg zLif{sx? cGtu{t /x]sf /sdx?
;dfj]z ug'{ kg]{5 M–
-s_ ;fdfGo shf{ gf]S;fgL Joj:yf
o; zLif{s cGtu{t ;lqmo shf{sf] lgldQ Joj:yf ul/Psf] shf{ gf]S;fgL Joj:yfsf] /sd
;dfj]z ug'{ kg]{5 . ;lqmo shf{;lxt cGo shf{sf nflu o; a}+saf6 tf]lsPsf] Go"gtd
k|ltzteGbf a9L shf{ gf]S;fgL Joj:yf u/]sf] v08df To:tf] cltl/Qm shf{ gf]S;fgL Joj:yf
u/]sf] k'/} /sd ;dfj]z ug{ ;lsg] 5 .
t/, pko{Q ' m zLif{sx?df /x]sf] s'n /sd ;+:yfsf] s'n hf]lvd efl/t ;DklQsf] !=^% k|ltzt
eGbf a9L x'g] u/L k'/s k'FhLdf ;dfj]z ug{ kfOg] 5}g .

-v_ ;DklQ k'gd"{NofÍg sf]if

k'/s k'FhL u0fgf ubf{ ;DklQ k'gd"{NofÍg sf]if jfktsf] /sd ;d]t ;dfj]z u/L lgl:sPsf] s'n
k'/s k'FhLsf] @ k|ltzt;Ddsf] /sd pQm sf]ifdf u0fgf ug{ kfOg] 5 . o; sf]ifdf /x]sf] /sd jf
s'n k'/s k'FhLsf] @ k|ltztdWo] h'g sd x'G5 ;f]xL /sd dfq ;dfj]z ug'{ kg]{5 .
-u_ xfOla|8 k'FhL pks/0fx? (Hybrid Capital Instruments)

o; zLif{s cGtu{t b]xfosf pks/0fx? kg]{5g\ .

-!_ ljgf ;'/If0f, k"0f{ r'Qmf x'g], e'QmfgL lbg] k|fyldstf qmddf lgIf]kstf{ / ;fx'x?eGbf
k5fl8 dfq e'QmfgL kfpg ;Sg] tyf 3f6fdf ;d]t ;xefuL x'g] jf ;fwf/0f k'FhLdf kl/0ft
ug{ ;Sg] jf g;Sg] u/L hf/L u/]sf ;'/If0fkqx? .
-@_ o; a}+sn] :jLs[lt lbPdf afx]s wf/sn] cfˆgf] OR5f cg'?k e'QmfgL k|fKt ug{ g;Sg] u/L
hf/L u/]sf pks/0fx? .

t/, s'g} Ps Ohfhtkqk|fKt ;+:yfn] hf/L u/]sf] xfOla|8 k'FhL pks/0fx? (Hybrid Capital
Instruments_cGo Ohfhtkqk|fKt ;+:yfn] wf/0f -vl/b_ ug{ kfpg] 5}g .
-3_ ;'/If0f g/flvPsf] ;xfos cfjlws C0f (Subordinated Term Debt)
% jif{eGbf a9L e'QmfgL cjlw ePsf], lgIf]kstf{, / cGo ;fx" -Other Creditors_ eGbf k5fl8 dfq
e'QmfgL kfpg] u/L s'g} klg ;'/If0f g/fvL hf/L u/]sf C0fkqx? / ;Lldt e'QmfgL cjlw ePsf
lkmtf{ x'g ;Sg] cu|flwsf/ z]o/x? o; cGtu{t ;dfj]z x'g]5g\ . oL pks/0fx?sf] 36\bf] d"NonfO{
hgfpg n3'ljQ ljQLo ;+:yfn] o:tf pks/0fx?sf] d"Nodf kl5Nnf] % jif{b]lv sDtLdf la;
k|ltztn] 36fpFb} n}hfg' kg]{5 . s'g} n3'ljQ ljQLo ;+:yfn] nfdf] cjlwkl5 jf ljleGg
r/0fx?df ;fwf/0f z]o/df kl/0ft x'g] jf tf]lsPsf zt{x? k'/f u/]/ dfq lkmtf{ x'g] zt{df o:tf]
pks/0f hf/L u/]sf] cj:yfdf ;fwf/0f z]o/df kl/0ft ePsf] /sd r'Qmf k'FhLdf / z]o/df
kl/0ft gePsf] /sd o; cGtu{t /fvL k'/s k'FhLdf u0fgf ug{ ;lsg]5 .
t/, o:tf pks/0fx? hf/L ubf{ cfˆgf] k|fylds k'FhLsf] krf; k|ltzteGbf a9L /sd p7fpg
kfOg] 5}g .

2
 -ª_ nufgL ;dfof]hg sf]if
lgb]{zg g+= * cGtu{t v8f ePsf] nufgL ;dfof]hg sf]ifsf] /sd k'/s k'FhL jfkt u0fgf ug{
;lsg]5 .
-r_ ;6xL ;dLs/0f sf]if
ljb]zL ljlgdosf] df}Hbft x'g] n3'ljQ ljQLo ;+:yfn] sfod u/]sf] ;6xL ;dLs/0f sf]ifsf] /sd
k'/s k'FhL k|of]hgsf nflu u0fgf ug{ ;lsg]5 .
%= k'FhLsf]if u0fgf ug]{ k|of]hgsf nflu ;DklQnfO{ lgDgfg';f/ ljefhg u/L 5'§f5'§} hf]lvd ef/ k|bfg
ul/Psf] 5 . ;DklQ zLif{ssf] /sdnfO{ ef/ lbOPsf] k|ltztn] u'0fg u/L s'n hf]lvd efl/t ;DklQsf]
of]u lgsfNg' kg]{5 .
-s_ jf;nft leqsf ;DklQx?df hf]lvd ef/
jf;nftleqsf zLif{s hf]lvd ef/ -k|ltzt_
gub df}Hbft 0
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 0
g]kfn ;/sf/sf] ;'/If0fkqdf ul/Psf] nufgL 0
g]kfn /fi6« a}+ssf] C0fkqdf u/]sf]] nufgL 0
cfˆg} d'2tL /l;bsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] d'2tL /l;b lwtf] 0
shf{
;/sf/L ;'/If0fkqsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] shf{ 0
;/sf/L ;'/If0fkqsf] kfpg' kg]{ Aofh /sd (Accrued Interest) 0
a}+s÷ljQLo ;+:yfx?df /x]sf] df}Hbft÷d'2tL /l;bsf] bfjL (Claims)* 20
dfu]sf] avt k|fKt x'g] /sd (Money at Call) 20
cGt/ a}+s÷;+:yf ;fk6L 20
z]o/, l8j]~r/ Pjd\ aG8df ePsf] nufgL 100
cGo nufgLx? 100
shf{, ;fk6 -s'n /sd_** 100
l:y/ ;DklQx? 100
kfpg' kg]{ cGo v'b Aofh /sd -s'n kfpg' kg]{ Aofh – ;/sf/L C0fkq tyf 100
jrt kqsf] Aofh– Aofh d'NtjL_
u}/–a}lsË ;DklQ 100
cGo ;a} ;DklQx? -v'b clu|d s/ bflvnf jfx]s_ 100
* PsxKtfsf] clu|d ;"rgfdf lkmtf{ lng ;lsg] u/L :jb]zL a}+s tyf ljQLo ;+:yfdf n3'ljQ ljQLo ;+:yfx?n]
/fv]sf] tLg dlxgf jf ;f] eGbf a9L cjlwsf d'2tL lgIf]k . o; k|of]hgsf] nflu lgIf]k /fVg] ;doeGbf 7Ls
cl3Nnf] qodf;sf] k'FhL kof{Kttf -Capital Adequacy_ sf] cfwf/df tf]lsPsf] k'FhL kof{Kttf sfod u/]sf
a}+s tyf ljQLo ;+:yfdf /flvPsf] d'2tL lgIf]knfO{ dfq dfGotf lbOg]5 .
** d'2tL /l;b, g]kfn /fi6« a}+s C0fkq / ;/sf/L ;'/If0fkqsf] lwtf]df k|jflxt shf{ / cGt/f{li6«o >]0fLs[t
a}+ssf] hdfgtdf k|bfg ul/Psf] shf{ afx]s .

3
 -v_ jf;nft aflx/sf] sf/f]af/df hf]lvd ef/
jf;nft aflx/sf sf/f]af/x? hf]lvd ef/ -k|ltzt_
hdfgt !))
ckl/jTo{ shf{ k|ltj4tf (Irrevocable Loan Commitment) !))
cfos/ jfkt ;Defljt bfloTj !))
Acceptance ;lxt cGo ;j} k|sf/sf ;Defljt bfloTjx? !))
r'Qmf jf e'Qmfg x'g afFsL z]o/ nufgL !))
e'QmfgLsf] nflu bfjL k/]sf] hdfgt @))
;+:yfpk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf] bfloTjx? @))

-u_ ;~rfng hf]lvd jfktsf] hf]lvd ef/

n3'ljQ ljQLo ;+:yfx?n] k'FhL sf]if u0fgf ubf{ ;~rfng hf]lvd jfkt s'n ;DklQsf] @ k|ltztn]
x'g] /sd hf]lvd efl/t ;DklQsf] ?kdf yk ug'{ kg]{ Joj:yf sfod ul/Psf] 5 .

^= k'FhLsf]if cg'kft lgwf{/0f ;"q

k'FhLsf]if cg'kftsf] lgwf{/0f lgDgfg';f/ ug'{ kg]{5 M–
k|fylds k'FhL
s'n hf]lvd efl/t ;DklQ  !))
-s_ k|fylds k'FhL cg'kft Ö

k|fylds k'FhL ± k'/s k'FhL

s'n hf]lvd efl/t ;DklQ !))
-v_ k'FhLsf]if cg'kft Ö

jf;nft leqsf s'n hf]lvd efl/t ;DklQ ± jf;nft aflx/sf

s'n hf]lvd efl/t ;DklQ Ö
s'n hf]lvd efl/t sf/f]af/ ± ;+rfng hf]lvd jfktsf] /sd
&= NFRSs adf]lhd ljQLo ljj/0f ;fj{hlgs ug'{kg]{ Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfx?n] k|sfzg ug]{
k'FhLsf]if tflnsf;d]t ;f]lx adf]lhd k|sfzg ug'{kg]{5 .
*= sd{rf/L bIftf clej[l4 sf]if, u|fxs ;+/If0f sf]if, ;+:yfut ;fdflhs pQ/bfloTj sf]if, lgodgsf/L
sf]if tyf Other Comprehensive Income -OCI) af6 l;lh{t Fair Value Reserve / Actuarial gain
h:tf hu]8f k'FhLsf]ifdf ;dfj]z ug{ kfOg] 5}g .
(= Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfn] h'g;'s} avt klg tf]lsPsf] cg'kftdf Go"gtd k'FhLsf]if sfod
ug'{ kg]{5 . k|To]s dlxgfsf] ljQLo ljj/0fsf] cfwf/df ;+nUg lgb]{zg kmf=g+= 3!=! / 3!=@ adf]lhd
k'FhLsf]if ;DaGwL ljj/0f tof/ u/L cfGtl/s n]vfk/LIfsaf6 k|dfl0ft u/fO{ o; a}+ssf] n3'ljQ ;+:yf
;'kl/j]If0f ljefudf dlxgf ;dfKt ePsf] ldltn] !% lbg leq ;f]sf] ljB'tLo k|lt k7fO ;Sg' kg]{5 .
dfl;s ?kdf cfGtl/s n]vfk/LIfsaf6 k|dfl0ft u/fP/ k]z ug{ g;s]df dfl;s ljj/0fdf ;f] Joxf]/f
v'nfpg' kg]{5 . t/, qodf;sf] cGTosf] ljj/0f eg] clgjfo{?kdf cfGtl/s n]vfk/LIfsaf6 k|dfl0ft
u/fP/ k]z ug'{ kg]{5 .

4
!)= k'FhLsf]if kof{Kt gePsf n3'ljQ ljQLo ;+:yfx?sf] Joj;flos cj:yfaf/] hfgsf/L lng o; a}+sn]
cfjZos 7fg]df d"NofÍg n]vfk/LIf0f -Due Diligence Audit_ u/fpg ;Sg]5 / ;f] jfkt nfUg] vr{
;DalGwt ;+:yfn] g} e'QmfgL ug'{ kg]{5 .
!!= k'FhL sf]if ;DaGwL lgb]{zgx?sf] kfngf gePdf x'g] sf/jfxL
-s_ n3' ljQ ljQLo ;+:yfx?n] k'FhLsf]if ;DaGwL lgb]{zgx?sf] kfngf gu/]df lz3| ;'wf/fTds sf/jfxL
;DaGwL ljlgodfjnL, @)&$ adf]lhdsf] sf/jfxL x'g]5 .
-v_ Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfn] s'g} cfly{s jif{sf] aLrsf] s'g} cjlwdf tf]lsPsf] cg'kftdf
Go"gtd k'FhLsf]if sfod ug{ g;s]sf] ePtfklg ;f]xL cfly{s jif{sf] cGTodf tf]lsPsf] cg'kftdf
Go"gtd k'FhLsf]if sfod ePsf] cfwf/df gub nfef+z tyf af]g; ;]o/ 3f]if0ff÷ljt/0f ug{ kfO{g]
5}g .
-u_ cfly{s jif{ ;dfKt ePsf] ldltb]lv jflif{s ;fwf/0f ;efsf] :jLs[lt lng] ldlt;Ddsf] cjlwdf zL3|
;'wf/fTds sf/jfxL km's'jf gePsf] cj:yfdf n3'ljQ ljQLo ;+:yfx?n] gub nfef+z tyf af]g;
;]o/ 3f]if0ff÷ljt/0f ug{ kfOg] 5}g .
!@= Go"gtd r'Qmf k'FhL ;DaGwdf
-!_ a}+s÷ljQLo ;+:yf ;+:yfkgf Pjd\ ljQLo sf/f]af/ ug]{ Ohfhtkq ;DaGwL gLltut Pjd\ k|lqmofut
Joj:yf, @)^# -;+zf]wg ;lxt_ df ul/Psf] Joj:yf cg';f/ n3'ljQ ljQLo ;+:yfsf] Go"gtd r'Qmf
k'FhL b]xfo adf]lhd x'g' kg]{5 .
sfo{If]q Go"gtd r'Qmf k'FhL
/fli6«o:t/ ?=!) s/f]8
k|fb]lzs:t/* ?=@ s/f]8
* sf7df8f}+ pkTosf afx]s . o:tf n3'ljQ ljQLo ;+:yfx?sf] sfo{ If]q÷kl/of]hgf tf]lsPsf k|b]zsf
lhNnfx?df ;Lldt /xg] .
-@_ /fli6«o:t/sf] yf]s shf{sf] dfq sf/f]af/ ug]{ n3'ljQ ljQLo ;+:yfsf] Go"gtd r'Qmf k'FhL ?=^) s/f]8
sfod ul/Psf] 5 .
-#_ /fli6«o:t/ afx]ssf ;+:yfn] b]xfo adf]lhdsf] zt{sf] cwLgdf /xL s'g} Ps k|b]zdf cfk\mgf] sfo{If]q sfod
ug'{ kg]{5 .
-s_ tf]lsPsf] r'Qmf k'FhL k"/f u/L /fli6«o:t/df :t/f]Gglt geP;Dd cfk\mgf] sf/f]af/ Ps k|b]zdf dfq
;~rfng ug]{ Joj:yf ldnfpg' kg]{5 .
-v_ /fli6«o :t/df :t/f]GgtL x'g g;s]sf] / Ps eGbf a9L k|b]zdf zfvf sfof{no vf]nL sf/f]af/
;~rfng ul//x]sf] ;+:yfn] @)&( c;f/ d;fGtleq sfo{If]q afx]ssf] k|b]zdf /x]sf zfvf laqmL,
aGb jf :yfgfGt/0f u/L ;Dk"0f{ sfo{If]q Pp6} k|b]zleq ;Lldt u/L;Sg' kg]{5 .
-u_ k|fb]lzs:t/sf] ;+:yfn] cfk\mgf] sfo{If]q afx]ssf] k|b]zdf /x]sf] zfvf sfof{no laqmL, aGb jf
:yfgfGt/0fsf] k|lqmof k"/f gu/];Dd cfkm\gf] sfo{If]q cGtu{tsf lhNnfdf gofF zfvf lj:tf/ ug{
kfpg] 5}g .
-3_ /fli6«o:t/df :t/f]Gglt x'g] qmddf r'Qmf k'FhL k'/f ug]{ k|of]hgsf nflu ufEg]÷ufleg] jf k|flKt
;DaGwL sfo{nfO{ k|fyldstf lbg' kg]{5 .

5
!#= nfef+z ljt/0f ;DaGwL Joj:yfM
jflif{s !% k|ltzteGbf a9L nfef+z -gub jf af]g;_ ljt/0fsf] k|:tfj u/]df !% k|ltzt eGbf
dflysf] k|:tfljt nfef+zsf] %) k|ltztn] x'g] /sd ;fwf/0f hu]8f sf]ifdf hDdf ug'{kg{]5 .

!$= vf/]hL / arfpm

-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
o; a}+saf6 æ3Æ ju{sf] Ohfhtkqk|fKt n3'ljQ ljQLo ;+:Yffx?nfO{ hf/L ul/Psf] PsLs[t
lgb]{zg, @)&* sf] lgb]{zg g+= !÷)&* df ePsf] Go"gtd k'FhLsf]if tyf r'Qmf k'FhL ;DaGwL
Joj:yf tyf ;f] kZrft\ ldlt @)&( r}t #) ut];Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{
kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

6
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
lgb]{zg g+= @÷)&(

shf{÷;fk6sf] juL{s/0f / shf{ gf]S;fgL ;DaGwL Joj:yf

o; a}+saf6 æ3Æ ju{sf] Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfn] k|jfx u/]sf] shf{ ;fk6sf] juL{s/0f /
;f]sf] ;Defljt gf]S;fgLdf sfod ug'{ kg]{ Joj:yfsf ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n]
lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 .
!= -c_ n3'ljQ ljQLo ;+:yfn] k|jfx u/]sf] shf{÷;fk6sf] ;fFjf jf Aofh e'StfgL x'g' kg]{ efvf gf3]sf]
cjlwsf cfwf/df ;Dk"0f{ shf{ ;fk6nfO{ b]xfo adf]lhd juL{s/0f ug'{ kg]{5 M–
-s_ c;n (Pass) M efvf ggf3]sf / ! dlxgf;Dd efvf gf3]sf shf{÷;fk6 .
-v_ ;"Id lgu/fgL (Watch List) M ! dlxgfb]lv a9Ldf # dlxgf;Dd efvf gf3]sf
shf{÷;fk6 .
-u_ sd;n (Sub-standard) M # dlxgfb]lv a9Ldf ^ dlxgf;Dd efvf gf3]sf shf{÷;fk6 .
-3_ z+sf:kb (Doubtful) M ^ dlxgfb]lv a9Ldf ! jif{;Dd efvf gf3]sf shf{÷;fk6 .
-ª_ v/fa (Loss) M ! jif{eGbf a9L cjlwn] efvf gf3]sf shf{÷;fk6 .
c;n / ;"Id lgu/fgL df /x]sf shf{nfO{ æ;lqmo shf{Æ (Performing Loan) / sd;n, z+sf:kb
tyf v/fa shf{nfO{ ælgliqmo shf{Æ (Non-performing Loan) elgg]5 .
-cf_ o; a}+sn] lg/LIf0f ubf{ C0fLsf] gub k|jfx tyf kl/of]hgf ;~rfngsf] cj:yf sdhf]/ ePsf]
cfwf/df ;"Id lgu/fgLdf /fVg] egL lgb]{zg lbOPsf shf{nfO{ ;d]t ;"Id lgu/fgLdf /fVg' kg]{5 .
@= o; lgb]{zg adf]lhd juL{s/0f ul/Psf shf{ ;fk6Lsf] nflu aSof}tf ;fFjf /sdsf] cfwf/df b]xfo
adf]lhd shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 M–
shf{ juL{s/0f Go"gtd shf{ gf]S;fgL Joj:yf
-s_ c;n !=# k|ltzt
-v_ ;"Id lgu/fgL % k|ltzt
-u_ sd;n @% k|ltzt
-3_ z+sf:kb %) k|ltzt
-ª_ v/fa !)) k|ltzt
-c_ lgIf]k tyf shf{ ;'/If0f sf]ifdf ;'/If0f ul/Psf] shf{ / n3'ljQ ljQLo ;+:yfn] bfjL e'QmfgL kfpg]
u/L AfLdf ul/Psf] s[lifafnL tyf kz'k+IfL shf{sf] xsdf o; a'Fbfdf pNn]v ul/Psf] Joj:yfsf]
Go"gtd @% k|ltztn] x'g] /sd dfq shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .
-cf_ v/fa ju{df k/]sf dWo] ;'/If0f ul/Psf shf{sf] jLdf bfjL shf{ ;'/If0f ;DaGwL ;Demf}tfdf
plNnlvt cjlw jf shf{ v/fa ju{df juL{s/0f ul/Psf] ldltn] ! jif{ h'g cl3 x'G5 ;f]xL

7
 cjlwleqdf ul/;Sg' kg]{5 . cGoyf To:tf] shf{df ;'/If0f jfkt shf{ gf]S;fgL Joj:yfdf 5'6
k|bfg ul/g] 5}g .
l6Kk0fL M c;n tyf ;"Id lgu/fgL shf{sf] nflu ul/Psf] shf{ gf]S;fgL Joj:yfnfO{ æ;fdfGo shf{
gf]S;fgL Joj:yf (General Loan Loss Provision)Æ / cGo shf{sf] nflu ul/Psf] shf{ gf]S;fgL
Joj:yfnfO{ æljz]if shf{ gf]S;fgL Joj:yf (Specific Loan Loss Provision)Æ sf] ?kdf lnOg]]5 .
#= Ps jif{ eGbf a9L cjlwsf] shf{ ls:tfaGbLdf e'QmfgL x'g] u/L k|jfx ug'{ kg]{5 . ;fy}, Ps jif{;Ddsf]
shf{ ;d]t ls:tfaGbLdf e'QmfgL x'g] u/L k|jfx ug{ ;lsg] 5 . o;/L ls:tfaGbLdf k|jfx ePsf] Ps
jif{;Ddsf] shf{df b]xfo adf]lhd shf{ gf]S;fgL Joj:yf sfod ug{ ;lsg] 5 .
-s_ ls:tf /sd ! jif{;Ddn] efvf gf3]sf] cj:yfdf To:tf] aSof}tf ls:tf /sdnfO{ dfq efvf gf3]sf]
cfwf/df juL{s/0f u/L shf{ gf]S;fgL Joj:yf sfod ug{ ;lsg] 5 . t/ ;Dk"0f{ shf{ /sdnfO{ g}
ls:tfn] efvf gf3]sf] cfwf/df juL{s/0f u/L shf{ gf]S;fgL Joj:yf sfod ug{ afwf k'u]sf]
dflgg] 5}g .
-v_ ls:tf /sd ! jif{eGbf j9L cjlwn] efvf gf3]sf] cj:yfdf ;Dk"0f{ shf{ /sdnfO{ g} v/fa shf{df
juL{s/0f u/L shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .
$= Psf3/ kl/jf/sf ;b:osf] gfddf ePsf] lwtf] afx]s cGo JolQm÷;+:yfsf] gfddf ePsf] lwtf]df dfq
k|jfx ePsf] shf{sf] xsdf c;n jf sd;n jf z+sf:kb ju{df k/]sf shf{sf] nflu tf]lsPsf] k|ltztsf]
cltl/Qm @) k|ltzt laGb'n] yk shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .
%= ;+:yfn] rfx]df dflyNnf] ju{sf] shf{ ;fk6x?nfO{ tNnf] ju{df juL{s/0f ug{ s'g} aGb]h nufOPsf] 5}g .
pbfx/0fsf nflu sd;n shf{nfO{ z+sf:kb jf v/fa shf{df / z+sf:kbnfO{ v/fa shf{df juL{s/0f ug{
kfOg] 5 .
^= v/fa shf{ ;DaGwL yk Joj:yf
efvf gf3]sf] jf ggf3]sf] s'g} klg shf{df b]xfosf] s'g} s}lkmot b]lvPdf To:tf] shf{ tyf ;fk6nfO{
v/fa shf{df juL{s/0f ug'{ kg]{5 M–
-s_ ;'/If0fsf] ahf/ d"Non] shf{sf] ;'/If0f x'g g;Sg] ePdf,
-v_ C0fL 6f6 kN6]df jf 6f6 kN6]sf] 3f]if0ff ePdf,
-u_ C0fL x/fPdf jf ufoj ePdf,
-3_ kl/of]hgf÷Joj;fo ;~rfng x'g] cj:yf g/x]df, kl/of]hgf jf Joj;fo ;~rfngdf gePdf,
-ª_ C0fL shf{ ;"rgf s]Gb|sf] sfnf];"rLdf /x]sf] hfgsf/L ePsf] cj:yfdf,
-r_ shf{ b'?kof]u ePdf,
-5_ sfo{If]q aflx/ u/]sf] shf{ nufgL .
l6Kk0fL M of] lgb]{zgsf] v08 -r_ sf] k|of]hgsf] nflu æb'?kof]uÆ eGgfn] k|of]hg v'nfO{ lnPsf] shf{
/sd ;DalGwt k|of]hgdf k|of]u gu/]sf], kl/of]hgf ;~rfngdf g/x]sf], ;DalGwt
kl/of]hgf÷Joj;foaf6 cflh{t /sd C0f ltg{df gnufO{ cGo sfo{df k|of]u u/]sf], lg/LIf0f tyf
;'kl/j]If0fsf] qmddf ;'kl/j]Ifs, n]vf k/LIf0fsf] qmddf n]vfk/LIfsaf6 b'?kof]u ePsf] k|dfl0ft ePdf
shf{ tyf ;'ljwfsf] b'?kof]u u/]sf] ;Demg' k5{ .

8
&= shf{ gf]S;fgL Joj:yfnfO{ b]xfosf] cj:yf afx]s ;dfof]hg ug{ kfOg] 5}g M–
-s_ shf{ r'Qmf ePdf jf shf{ ckn]vg ePdf .
-v_ shf{sf] e'QmfgL ls:tfjGbL jf cf+lzs ?kdf eO{ shf{ juL{s/0f cg'?ksf] shf{ gf]S;fgL Joj:yf
sfod ubf{ e'QmfgL ePsf] xb;Ddsf] shf{ jfkt ul/Psf] shf{ gf]S;fgL Joj:yfnfO{ Write back
u/L ;dfof]hg ug{ ;lsg] .
*= e'QmfgL tflnsf ;DaGwdf
shf{ k|jfx ubf{ ;f] sf] ;fFjf Aofh c;'n x'g] e'QmfgL tflnsf C0fLnfO{ pknAw u/fpg' kg]{5 . shf{
k|jfx u/]sf] ls:tf c;'nL ;DaGwL sfo{tflnsf lgdf{0f ubf{ ls;fgn] pTkfbg ug]{ afnL leq\ofpg] ;do
jf cfo cfh{g x'g] ;do / shf{sf] ls:tf e'QmfgL ug]{ ;do aLr ;s];Dd tfnd]n ldNg] lsl;dn]
To:tf] sfo{ tflnsf lgdf{0f ug'{ kg]{5 .
(= n3'ljQ ljQLo ;+:yfn] ls:tfaGbLdf r'Qmf x'g] u/L shf{ k|jfx ubf{ u|]; cjlw lbg]÷glbg] ;DaGwdf
shf{ gLltdf :ki6 Joj:yf u/L nfu' ug'{ kg]{5 .
!)= u}/a}+lsË ;DklQsf] ;sf/, gf]S;fgL Joj:yf / lnnfd laqmL ;DaGwdf
-s_ n3'ljQ ljQLo ;+:yfx?n] ;sf/ u/]sf] u}/–a}+lsË ;DklQdf ;sf/ u/]s} ldltb]lv zt–k|ltzt
gf]S;fgL Joj:yf sfod ug'{ kg]{5 .
-v_ u}/–a}+lsË ;DklQ laqmL ePsf] cj:yfdf tTsfn To:tf] ;DklQsf nflu v8f ul/Psf] gf]S;fgL
Joj:yfsf] cfjZos lx;fjldnfg ug{' kg]{5 .
-u_ lwtf] ;'/If0fnfO{ u}/–a}+ls+Ë ;DklQsf] ?kdf ;sf/ ubf{ tyf ;sf/ u/]sf] u}/– a}+ls+Ë ;DklQ lnnfd
laqmL ug]{ ;DaGwdf b]xfo adf]lhd ug'{ kg]{5 M
-!_ cfˆgf] ;+:yfsf] gfddf /x]sf] u}/–a}+lsË ;DklQsf] lnnfd ug'{k"j{ :jtGq d"NofÍgstf{af6
d"NofÍg u/fpg' kg]{5 . clws÷Go"gd"NofÍg u/fpg kfOg] 5}g .
-@_ cfly{s k|zf;g ljlgodfjnLdf lwtf] ;'/If0f÷u}/–a}+ls+Ë ;DklQ lnnfd ;DaGwdf kf/bzL{ /
:ki6 Joj:yf u/L n3'ljQ ljQLo ;+:yfsf] lxt ;+/If0f x'g] u/L laqmL ug'{ kg]{5 .
-#_ o;/L u}/–a}+lsË ;DklQ ;sf/ u/L ln+bf lnnfd x'g g;s]sf] ;'/If0f jfkt /flvPsf] ;Dk"0f{
;DklQnfO{ g} lng' kg]{5, cf+lzs ?kdf dfq lng kfOg] 5}g .
-$_ o;/L ;sf/ u/L lnPsf] ;DklQnfO{ oyf;Dej l56f] laqmL ug'{ kg]{5 . n3'ljQ ljQLo ;+:yfsf]
cfˆg} k|of]hgsf nflu cfjZos ePdf ;f]sf] pkof]usf nflu ;~rfns ;ldltaf6 :jLs[t
u/fO{ o; a}+snfO{ ;d]t hfgsf/L u/fpg' kg]{5 .
-%_ u}/ a}+lsª ;DklQsf] ?kdf ;+:yfn] ;sf/ u/]sf] ;DklQ lwtf] ;'/If0f wgL -u}/ a}+lsª
;DklQdf cfpg' cl3sf] wgL_ nfO{ lkmtf{ ubf{ u}/ a}+lsª ;DklQ n]vfª\sg ubf{sf] d"No jf
lkmtf{ ubf{sf] ;dodf /x]sf] aSof}tf /sd -;fjfF / Aofhsf] hf]8_ dWo] h'g a9L x'G5 ;f]
/sddf g36\g] u/L ;DalGwt ;+:yf / ;DalGwt ;'/If0f wgLaLrsf] cfk;L jftf{åf/f
;DalGwt ;'/If0f wgLnfO{ dfq lwtf]÷;'/If0f lkmtf{ ug{ eg] of] lgb]{zgn] afwf k'¥ofPsf]
dflgg] 5}g .

9
!!= lgIf]k /fVg tyf shf{sf] sf/f]af/ ug{] ;DaGwdf
a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# afx]s cGo k|rlnt sfg'g adf]lhd lgIf]k kl/rfng tyf
shf{sf] sf/f]af/ ul//x]sf ;+:yfx?df lgIf]k /fVg tyf shf{sf] sf/f]af/ ug{ kfOg] 5}g . t/, yf]s shf{
sf/f]af/ ug]{ n3'ljQ ljQLo ;+:yfsf] xsdf eg] pko{'Qm Joj:yf nfu' x'g] 5}g .
!@= lwtf] km's'jf ;DaGwdf
;+:yfn] lwtf] lnO{ k|jfx u/]sf] shf{sf] c;'n pk/ ug'{ kg]{ ;Dk"0f{ /sd c;'n eO{;s]kl5 ;'/If0f jfkt
/flvPsf] lwtf] k'ms'jfsf] nflu kfFr sfo{lbg leq ;DalGwt sfof{nodf n]vL k7fpg' kg]{5 .
!#= shf{ c;'nL ;DaGwL sf/jfxL ;DaGwdf M
-!_ Ps jif{ eGbf a9L cjlwsf] nflu k|jfx ePsf] shf{ c;'nLsf] nflu ;fj{hlgs ;"rgf tyf lwtf]
lnnfdLsf] sf/afxL ;'? ug'{ cl3 shf{n] efvf gf3]sf] sDtLdf ^ dlxgf JotLt eO{ z+sf:kb ju{df
juL{s/0f ePsf] x'g' kg]{5 .

-@_ shf{ c;'nLsf] nflu ;fj{hlgs ;"rgf k|sflzt ubf{ k|fs[lts JolQmsf] tl:j/ k|sfzg ug{ kfO{g]
5}g .
!$= shf{ ;fk6sf] juL{s/0f ljj/0f k7fpg] ;DaGwdf
cfly{s jif{sf] c;f]h, k';, r}t / c;f/ d;fGtdf shf{ juL{s/0f u/L ;+nUg lgb]{zg kmf=g+= 3 @=!
cg';f/sf] ljj/0f qodf; ;dfKt ePsf] ldltn] !% lbgleq o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg
ljefu / n3'ljQ ;+:yf ;'kl/j]If0f ljefudf k7fpg' kg]{5 . ;fy}, Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfn]
;+nUg lgb]{zg kmf=g+= 3 @=@ adf]lhdsf] ljj/0f q}dfl;s ?kdf tof/ u/L /fVg' kg]{5 / ;f]sf] ljB'tLo
k|lt o; a}+sdf k7fpg' kg]{5 .
!%= vf/]hL / jrfpm
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
o; a}+saf6 æ3Æ ju{sf] Ohfhtkqk|fKt n3'ljQ ljQLo ;+:Yffx?nfO{ hf/L ul/Psf] PsLs[t
lgb]{zg, @)&* sf] lgb]{zg g+= @÷)&* df ePsf] shf{÷;fk6sf] juL{s/0f / shf{ gf]S;fgL
;DaGwL Joj:yf tyf ;f] kZrft\ ldlt @)&( r}t #) ut];Dd hf/L ePsf o;} ljifo;Fu ;DalGwt
;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

10
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu

lgb]{zg g+= #÷)&(

shf{ tyf ;fk6sf] ;Ldf ;DaGwL Joj:yf
o; a}+saf6 æ3Æ ju{sf Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfaf6 Pp6} u|fxs, kmd{, sDkgL jf cfk;L
;DaGw ePsf u|fxsx?sf] ;d"xnfO{ tyf cy{ Joj:yfsf] Ps} If]qdf k|jfx x'g] shf{sf ;DaGwdf g]kfn /fi6«
a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 .

!= yf]s shf{ sf/f]af/ ug]{ n3'ljQ ljQLo ;+:yfnfO{ b]xfo adf]lhdsf] shf{ ;Ldf sfod ul/Psf] 5 M–
yf]s sf/f]af/ ug]{ n3'ljQ ljQLo ;+:yfn] Pp6} u|fxs, kmd{, sDkgL, ;+:yf jf cfk;L ;DaGw ePsf
u|fxsx?sf] ;d"xnfO{ k|bfg ug{ ;Sg] shf{sf] ;Ldf cl3Nnf] qodf;sf] k|fylds k'FhLsf] a9Ldf @%
k|ltzt sfod ul/Psf] 5 .
o; k|of]hgsf] nflu cfk;L ;DaGw ePsf u|fxsx?sf] ;d"xnfO{ b]xfosf cj:yfdf Pp6} ;d"x dflgg]5 .
yf]s sf/f]af/ ug]{ n3'ljQ ljQLo ;+:yfn] Pp6f u|fxs jf cfk;L ;DaGw ePsf u|fxsx?sf] clen]v
cw{jflif{s ?kdf tof/ u/L Ps dlxgfleq o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu tyf
n3'ljQ ;+:yf ;'kl/j]If0f ljefudf k7fpg' kg]{5 .

-s_ s'g} ;+:yfn] csf]{ ;+:yfsf] kRrL; k|ltzt jf ;f]eGbf a9L z]o/ jf lgoGq0f lnPsf] jf sfod eP
To:tf b'j} ;+:yfx?,
-v_ Ps} ;d"xsf egL cfj4 /x]sf kmd{, ;+:yf jf To:tf ;d"xsf ;b:ox?,
-u_ v08 -v_ adf]lhd Pp6f u|fxsn] csf]{ u|fxs jf ;+:yfnfO{ hdfgt lbPsf] eP To:tf ;+:yfx?,
-3_ Ps cfk;df JolQmut hdfgL lbO{ Cross Guarantee /x]sf] 5 eg] To:tf] hdfgL lbg]÷lng] JolQmx?,
-ª_ ;+:yf ;~rfng, lgoGq0f jf Joj:yfkgdf k|ToIf ;+nUg JolQm jf lghsf] Psf3/df a;f]af; u/L
cfPsf jf 5'§fleGg ePsf klt jf kTgL, 5f]/f, 5f]/L, wd{k'q, wd{k'qL, afa', cfdf, ;f}t]gL cfdf / cfk"mn]
kfngkf]if0f ug'{ kg]{ bfh', efO, tyf lbbL, alxgL .
@= v'b|f shf{ sf/f]af/ ug]{ n3'ljQ ljQLo ;+:yfnfO{ b]xfo adf]lhdsf] shf{ ;Ldf sfod ul/Psf] 5 .
-s_ ljkGg tyf Go"g cfo ePsf JolQmnfO{ ;fd'lxs hdfgLdf n3' pBd jf Joj;fo ;~rfng ug{
k|of]hg v'nfO{ k|lt ;d"x ;b:o a9Ldf ?=% nfv ;Dd n3'shf{ pknJw u/fpg ;lsg] 5 . ljut
b'O{ jif{b]lv shf{ pkef]u u/L c;n ju{df k/]sf ;d"x ;b:osf] xsdf ?=& nfv ;Ldf sfod
ul/Psf] 5 .
-v_ gjLs/0fLo pmhf{ k|ljlw cGtu{t Solar Home Systems /÷jf Bio-gas k|of]hgsf] nflu k|lt kl/jf/
a9Ldf ?=# nfv ;Ddsf] n3'shf{ pknAw u/fpg ;lsg] 5 .
-u_ ljkGg tyf Go"g cfo ePsf ;d"xdf cfj4 ePsf jf gePsf JolQmx?nfO{ :jLsf/of]Uo lwtf] lnO{
s[lif, n3' pBd jf Joj;fo ;~rfng ug{ k|of]hg v'nfO{ k|lt JolQm a9Ldf ?= & nfv ?k}ofF;Dd

11
 n3'shf{ pknAw u/fpg ;lsg]5 . ;d"xdf cfj4 ePsf] ;b:onfO{ Ps} cjlwdf ;d"x shf{ jf
lwtf] shf{dWo] s'g} Ps shf{ dfq k|jfx ug{ ;lsg]5 .
t/, o; k"j{ k|jfx ePsf] shf{sf] xsdf ;fljs adf]lhdsf] e'QmfgL tflnsf cg';f/ shf{ r'Qmf ug{
o; Joj:yfn] afwf k'u]sf] dflgg] 5}g .
-3_ lwtf] lnO{ k|jfx ul/g] ;a} lsl;dsf] shf{ s'n shf{sf] a9Ldf Ps ltxfO{ eGbf a9L x'g x'g] 5}g .
-ª_ Psf3/ kl/jf/sf s'g} ;b:on] lnPsf] n3'shf{ pko'Qm sf/0f ;lxt ;f]xL Psf3/ kl/jf/sf cGo
;b:osf] gfddf x:tfGt/0f÷kl/jt{g ug{ ;lsg] 5 .
-r_ Pp6f lwtf]sf cfwf/df PseGbf a9L JolQmnfO{ shf{ k|jfx ug{ kfOg] 5}g .
-5_ n3'ljQ ljQLo ;+:yfx?n] n3'shf{ k|jfx ubf{ ;d"xdf cfj4 u/fpg] Joj:yfnfO{ k|fyldstf lbg] u/L
sfo{ljlw tof/ u/L ;f]sf] k|efjsf/L sfof{Gjog ug]{ u/fpg] Joj:yf ldnfpg' kg]{ 5 .
-h_ lagf lwtf] ;fd'lxs hdfgLdf jf lwtf]sf] ;'/If0fdf n3'shf{ k|bfg ubf{ Pp6f C0fLnfO{ Pp6fdfq
n3'ljQ ljQLo ;+:yfn] o; Joj:yf adf]lhdsf] shf{ ;Ldf ggf£g] u/L shf{ k|jfx ug'{ kg]{5 . …sÚ,
…vÚ / …uÚ ju{sf a}+s tyf ljQLo ;+:yfx?af6 shf{ lnPsf C0fL n3'ljQ ljQLo ;+:yfaf6 shf{
lng of]Uo x'g] 5}gg\ . o; k|of]hgsf nflu cGo a}+s tyf ljQLo ;+:yfaf6 shf{ lnP÷glnPsf]
;DaGwdf C0fLsf] :j3f]if0ff u/fpg'sf ;fy} shf{ ;"rgfsf] cfwf/df ;d]t cGo a}+s tyf ljQLo
;+:yfaf6 -n3'ljQ ljQLo ;+:yf ;d]t_ shf{ lnP÷glnPsf] osLg ug'{ kg]{5 .
t/, o;k"j{ k|jfx ePsf] shf{sf] xsdf ;fljs adf]lhdsf] e'QmfgL tflnsf cg';f/ shf{ r'Qmf
ug{ o; Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g . ;fy}, ;fljsdf o:tf] ;Ldf gf£g] u/L shf{ k|bfg
ul/Psf] cj:yfdf shf{ k|jfx ug]{ kl5Nnf] n3'ljQ ljQLo ;+:yfn] ;Ldf eGbf a9L k|jfx ePsf]
shf{ /sddf ;t k|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .
:ki6Ls/0f
-!_ o; pkbkmfsf] k|of]hgsf] nflu æn3' pBdÆ eGgfn] !) hgf eGbf sd JolQm sfddf ;+nUg eO{
;~rflnt x'g] cfod"ns Joj;fo ;Demg' k5{ .
-@_ n3'ljQ ljQLo ;+:yfn] s'g} C0fLn] Pp6f k|of]hg÷ zLif{scGtu{t shf{ pkef]u u/]sf] cj:yfdf o;
a}sn] tf]s]sf] ;Ldleq /xL cGo yk zLif{sdf ;d]t shf{ k|jfx ug{ ;Sg] 5g\ .
#= Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfn] cfkm\gf] :jLs[t ef}uf]lns sfo{If]q aflx/ shf{ k|jfx ug{ kfpg]
5}g . crn ;DklQ lwtf] /fvL shf{ k|jfx ubf{ To:tf] shf{sf] lwtf] / kl/of]hgf÷Joj;fo cfkm\gf]
ef}uf]lns sfo{If]q leqsf] x'g' kg]{5 .
$= clws]lGb|t hf]lvd (Concentration Risk) Go"gLs/0f ug{] Joj:yf
o; lgb]{zgdf pNn]v ul/Psf] ;Ldf eGbf a9L shf{ k|bfg u/]df To;af6 pTkGg x'g] clws]lGb|t hf]lvd
vfDgsf] nflu ;LdfeGbf a9L k|bfg ul/Psf] shf{ /sddf zt\ k|ltzt shf{ gf]S;fgL Joj:yf (Loan
Loss Provision) sfod ug'{ kg]{5 .

%= vf/]hL / jrfpm M
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–

12
 o; a}+saf6 æ3Æ ju{sf] Ohfhtkqk|fKt n3'ljQ ljQLo ;+:Yffx?nfO{ hf/L ul/Psf] Plss[t
lgb]{zg, @)&* sf] lgb]{zg g+= #÷)&* df ePsf] shf{ tyf ;fk6sf] ;Ldf ;DaGwL Joj:yf tyf
;f] kZrft\ ldlt @)&( r}t #) ut];Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

13
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu

lgb]{zg g+= $÷)&(

n]vfgLlt tyf ljQLo ljj/0fx?sf] 9fFrf ;DaGwL Joj:yf

o; a}+saf6 æ3Æ ju{sf Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfx?n] kfngf ug'{kg]{ n]vfgLlt tyf ljQLo
ljj/0fx?sf] 9fFrf ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf]
lgb]{zg hf/L ul/Psf] 5 .

!= ljQLo ljj/0f ;DaGwL dfu{bz{g

n3'ljQ ljQLo ;+:yfx?n] b]xfo adf]lhdsf] dfu{bz{g leq /xL ljQLo ljj/0fx? tof/ ug'{ kg]{5 .
s= cfly{s jif{sf] kl/efiff
;fpg ! ut]b]lv c;f/ d;fGt;Ddsf] cjlwnfO{ cfly{s jif{sf] ?kdf dfGg' kg]{5 . t/ ;+:yfkgf
ePsf] jif{sf] nflu ;+:yfkgf ePsf] ldltb]lv c;f/ d;fGt;Ddsf] cjlwnfO{ cfly{s jif{ dfGg' kg]{5 .
v= g]kfn /fi6« a}+sn] tf]s]sf] 9fFrfnfO{ j}wflgs 9fFrf (Statutory Form) sf] ?kdf lng' kg]{
n3'ljQ ljQLo ;+:yfx?n] o; a}+sn] tf]lslbPsf] 9fFrf / ljlw cg';f/ ljQLo ljj/0f tof/ ug'{
kg]{5 .
u= k|rlnt n]vf dfkb08sf] cg'z/0f ug'{ kg]{
a}+ssf] lgb]{zgdf tf]lsPsf] cj:Yffdf afx]s ljQLo ljj/0fx? g]kfn n]vf dfkb08 (NAS) cg';f/
tof/ ug'{ kg]{5 . g]kfn n]vf dfkb08n] ;dfj]z gu/]sf If]qx?df cGt/{fli6«o n]vf dfkb08
(IAS/IFRSs) nfO{ cfwf/sf] ?kdf lng' kg]{5 . yf]s shf{ sf/f]af/ ug]{, ;j{;fwf/0faf6 lgIf]k
;+sng ug]{ tyf /fli6«o:t/sf n3'ljQ ljQLo ;+:yfx?n] g]kfn ljQLo k|ltj]bgdfg (NFRSs)
cg';f/ ljQLo ljj/0f tof/ ug'{kg]{ 5 .

3= ljQLo ljj/0fx? k|sfzg ug'{ kg]{

c_ sfg'gL Joj:yf / tf]lsPsf] cjlwleq n]vfk/LIf0f ;DkGg eO;s]kl5 n3'ljQ ljQLo ;+:yfn]
b]xfoadf]lhd ljQLo ljj/0f k|sfzg ug'{kg]{5 .
!_ NFRSs nfu' ePsf ;+:yfn] ;+nUg kmf=g++ 3 $=! -NFRSs_ adf]lhdsf] ljQLo ljj/0f /
oL ljQLo ljj/0fx?;Fu ;DalGwt ;a} cg';"rL tyf ljj/0fx? jflif{s k|ltj]bg
k'l:tsfdf k|sflzt u/L cfkm\gf] j]j;fO6df cBfjlws ug'{ kg]{5 .
;fy}, ;j{;fwf/0fsf] hfgsf/Lsf] nflu ljQLo cj:yfsf] ljj/0f, gfkmf jf gf]S;fgsf]
ljj/0f, lj:t[t cfosf] ljj/0f (Statement of Comprehensive Income_, gub k|jfx
ljj/0f, OSjLl6df ePsf] kl/jt{gsf] ljj/0f / lgb]{zg g+ ! adf]lhdsf] k'FhLsf]if tflnsf

14
 -lgb]{zg kmf=g+ 3 !=! / lgb]{zg kmf=g+ 3 !=@_ /fli6«o:t/sf] klqsfdf cfly{s jif{
;dfKt ePsf] gf} dlxgfleq clgjfo{?kdf k|sflzt ug'{kg]{5 .
@_ NFRSs nfu' gePsf n3'ljQ ljQLo ;+:yfn] ;+nUg lgb]{zg kmf=g+=3 $=! adf]lhdsf]
jf;nft, gfkmf–gf]S;fg lx;fj / gub k|jfx ljj/0fsf ;fy} oL ljQLo ljj/0fx?;Fu
;DalGwt ;a} cg';"rL tyf ljj/0fx? jflif{s k|ltj]bg k'l:tsfdf k|sflzt u/L cfkm\gf]
j]j;fO6df ;d]t cBfjlws ug'{ kg]{5 .
;fy}, jf;nft, gfkmf–gf]S;fg lx;fj, gub k|jfx ljj/0f , o; lgb]{zgsf] k'FhLsf]if
tflnsf -cg';"rL g+=$=@$÷$=@$ -s_ / k|d'v ;"rsfÍ -cg';"rL g+= $=@%_ cg';f/sf]
ljj/0f ;j{;fwf/0fsf] hfgsf/Lsf] nflu /fli6«o:t/sf] klqsfdf cfly{s jif{ ;dfKt
ePsf] gf} dlxgfleq clgjfo{?kdf k|sflzt ug'{kg]{5 .
cf_ o; a}+ssf] lgb]{zg adf]lhd o; a}+ssf] ljleGg ljefu tyf sfof{nox?df k]z ug'{ kg]{
ljleGg tYofÍ kmf/fdx? tyf k|sfzg ug'{ kg]{ u/L tf]lsPsf ljj/0f ;DaGwL cGo s'g} klg
lgb]{zgnfO{ o; lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g .
-1_ ;Dk"0f{ zfvfx?sf] ;d]t sf/f]af/ ;dfj]z u/L jf:tljs PsLs[t ljQLo ljj/0f nufot
k|d'v ljQLo kl/;"rsx? -Major Financial Indicators_ sf] ljj/0f x/]s qodf;sf]
dlxgf JotLt ePsf] ldltn] #% lbgleq o; a}+sn] tf]lslbPsf] 9fFrfdf /fli6«o:t/sf]
b}lgs klqsfdf clgjfo{ ?kdf k|sflzt u/L ;f]sf] Ps k|lt a}+s tyf ljQLo ;+:yf
lgodg ljefu / n3'ljQ ;+:yf ;'kl/j]If0f ljefudf k7fpg' kg]{5 . ;fy}, cGtl/d ljQLo
k|ltj]bgsf] lj:t[t ljj/0f o; a}+sn] tf]lslbPsf] 9fFrfdf cfkm\gf] j]a;fO6df cBfjlws
ug'{kg]{5 .
-@_ q}dfl;s ljQLo ljj/0f k|sfzg ubf{ clgjfo{ ?kdf cfGtl/s n]vfk/LIfsaf6 k|dfl0ft
u/fP/ dfq k|sfzg ug{' kg]5
{ .
-#_ x/]s cfly{s jif{sf] cGTodf ;DalGwt ;+:yfsf] ckl/is[t ljQLo ljj/0f / n]vfk/LIf0f
ePsf] ljQLo ljj/0faLr b]lvPsf] cGt/ ;DaGwdf sf/0f v'nfO{ tflnsfs} ?kdf ;+:yfsf]
jflif{s k|ltj]bgsf] cnUu} kfgfdf ;+nUg g]=/f=a}+s cg';"rL $=@( sf] 9f+rfdf k|sflzt
ug{' kg{]5 .
-$_ cGtl/d ljQLo ljj/0f k|sflzt ubf{ pQm cjlwsf] sd{rf/L af]g;, cfos/ Joj:yf
nufotsf ;Dk"0f{ vr{x?nfO{ ;dfj]z u/]/ dfq k|sflzt ug'{ kg{]5 . ;fy}, ;+:yfn]
k|ltz]o/ cfDbfgL -Earning Per Share_ Annualized u/L k|sfzg ug'{kg]{5 .
-%_ ;j{;fwf/0fsf] hfgsf/Lsf] nflu ckl/is[t ljQLo ljj/0f k|sfzg ubf{ æ;'kl/j]If0f ug]{
lgsfo tyf jfXo n]vfkl/Ifsn] yk÷36 ug{ lgb]{zg lbPdf kl/is[t ljQLo ljj/0fdf
km/s kg{ ;Sg]5Æ eGg] Joxf]/fsf] k'm6gf]6 /fvL k|sfzg ug{' kg]{5 .
-6_ P]g, gLlt, lgod tyf lgb{]zgdf :ki6 ul/Psf ljifodf ;d]t ljQLo ;+:yfsf]
Joj:yfkgn] ;dod} ;dfof]hg gu/L ljQLo ljj/0fdf km/s k/]sf] cj:yfdf ;DalGwt
;+:yfnfO{ cfjZos sf/afxL ul/g]5 .

15
ª= cfGtl/s k|of]hgsf] lgldQ n]vf /fVg]
o; lgb]{zgn] ;DalGwt n3'ljQ ljQLo ;+:yfx?sf] cfGtl/s k|of]hgsf] lgldQ tof/ ul/g] cGo
n]vf ljj/0fx?nfO{ afwf k'¥ofPsf] dflgg] 5}g .
r= g]kfn /fi6« a}+sn] tf]s]sf] 9fFrf / zLif{sdf s'g} kl/jt{g ug{ gkfOg]
jf;nft, gfkmf gf]S;fg lx;fa, gfkmf gf]S;fg afF8kmfF8 lx;fa, OlSj6Ldf ePsf] kl/jt{g ;DaGwL
ljj/0f / gub k|jfx ljj/0fsf] ;fy} cg';"rLx?df tf]lsPsf zLif{s cGtu{t /sd g/x]sf] eP
tfklg ;f] zLif{s sfod} /fvL o; a}+sn] tf]s]sf] 9fFrfdf s'g} kl/jt{g gu/L ljj/0f tof/ ug{' kg]{5
. t/ cg';"rLx?df pNn]v ePsf] æcGoÆ zLif{sleq /xg] u/L cfjZostf cg';f/ c? zLif{s
;dfj]z ug{ ;lsg]5 .
5= ljQLo ljj/0fx? k]z ug'{ kg]{
cfˆgf] jflif{s lx;fjsf] cfwf/df tof/ kf/]sf] ljQLo ljj/0f jfXo n]vfk/LIfsaf6 k|f/lDes
n]vfk/LIf0f sfo{ ;dfKt ePkl5 tof/ ePsf] k|f/lDes k|ltj]bg, ;f] k|ltj]bg pk/ Joj:yfkgsf]
hjfkm tyf ;f]sf cfwf/df tof/ kfl/Psf] ljQLo ljj/0fx? -jf;nft, gfkmf gf]S;fg lx;fa, gub
k|jfx ljj/0f tyf o; a}+ssf] lgb]{zg cg';f/sf ;Dk"0f{ cg';"rLx?, shf{ gf]S;fgL Joj:yfsf]
ljj/0f ;d]t_ cfly{s jif{ ;dfKt ePsf] # dlxgf leq n3'ljQ ;+:yf ;'kl/j]If0f ljefudf
:jLs[ltsf nflu k]z ug'{ kg]{5 . pQm ljj/0fx?sf cfwf/df o; a}+ssf] u}/–:ynut ;'kl/j]If0faf6
s'g} ;+zf]wg ug'{ kg]{ ljifodf lgb]{zg ePdf ;f] adf]lhd cfly{s jif{sf] ljQLo ljj/0fdf ;dfof]hg
u/L cfly{s jif{ ;dfKt ePsf] $ dlxgf leq -Dofb yk ePsf] cj:yfdf a9Ldf yk b'O{ dlxgfleq_
n]vfk/LIf0f sfo{ ;DkGg ug'{ kg]{5 . ;fy}, ;dfof]lht ljQLo ljj/0fx?, n]vfk/LIfssf] clGtd
k|ltj]bg tyf n+ukmd{ cl86 l/kf]6{ (Long Form Audit Report, LFAR) n]vfk/LIf0f ;DkGg ePsf]
!% lbgleq o; a}+ssf] n3'ljQ ;+:yf ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .
jflif{s ;fwf/0f ;efdf :jLs[ltsf] nflu k]z ug]{ k|of]hgfy{ tof/ u/]sf] jflif{s lx;fa (Annual
Accounts) o; a}+ssf] n3'ljQ ;+:yf ;'kl/j]If0f ljefusf] ;xdlt lnP/ dfq ;fj{hlgs ug'{ kg]{5 .
h= u|fxs ;+/If0f sf]if (Client Protection Fund) ;DaGwL Joj:yf
-c_ b]xfoadf]lhdsf] /sd C0fLx?sf] lxtdf vr{ ug]{ u/L cnUu} u|fxs ;+/If0f sf]if -Client
Protection Fund_ df hDdf u/L /fVg' kg]{5 M

-!_ d'gfkmf tyf nfef+z

-s_ v'b d'gfkmfsf] ! k|ltzt /sd,
-v_ jflif{s !% k|ltzteGbf a9L nfef+z -gub jf af]g;_ ljt/0fsf] k|:tfj u/]df !%
k|ltzteGbf dflysf] k|:tfljt nfef+zsf] #% k|ltztn] x'g] /sd .
-@_ ;fljssf] Joj:yf adf]lhd lglZrt k|of]hgsf nflu u|fxsaf6 ;+sng ul/Psf] z'Ns
;d]taf6 l;h{gf ul/Psf] n3' ;'/If0f sf]ifdf hDdf ul/Psf] /sd . o; k|of]hgsf nflu
cfufdL lbgdf u|fxsaf6 o; k|sf/sf] z'Ns÷/sd p7fpg kfO{g] 5}g .
-cf_ u|fxs ;+/If0f sf]if -Client Protection Fund_ df hDdf ePsf] /sd C0fLx?sf] ;fd"lxs lxt
x'g] sfo{ ug{, ;d:ofdf k/]sf C0fLsf] Joj;fosf] ;'/If0f Pjd\ k'g:yf{kgf ug{ tyf

16
 u|fxsx?sf] lzIff / Ifdtf ljsf; Pjd\ u|fxsx?sf ;Gtfgsf] ljBfno :t/sf] lzIff, :jf:Yo
tyf kf]if0f ;DaGwL sfo{qmddf pkof]u x'g] u/L dfq vr{ ug'{ kg]{5 . u|fxs ;+/If0f sf]ifdf
cl3Nnf] cfly{s jif{sf] gfkmfaf6 hDdf x'g] /sdsf] Go"gtd %) k|ltzt /sd kl5Nnf] cfly{s
jif{df vr{ ug'{ kg]{5 . o;/L vr{ ePsf] /sd tyf ;f] ;DaGwL ljj/0f ;+:yfsf] jflif{s
k|ltj]bgdf :ki6 ?kdf v'nfO{Psf] x'g' kg]{5 . vr{ gePsf] /sd Earmark u/L 5'§} nufgL
ug'{ kg]{5 / o:tf] nufgLaf6 k|fKt cfDbfgL ;f]xL sf]ifdf hDdf ug'{ kg]{5 . t/, u|fxs ;+/If0f
sf]if (Client Protection Fund) df hDdf ePsf] /sdaf6 s'g} klg lsl;dsf] shf{ tyf ;fk6L
k|bfg ug{ kfOg] 5}g . o; k|of]hgsf] nflu n3' ljQ ljQLo ;+:yfn] cfˆgf] ;~rfns
;ldltaf6 5'§} sfo{ljlw kfl/t u/fO{ nfu" ug'{ kg]{5 .
-O_ yf]s shf{ pknAw u/fpg] n3' ljQ ljQLo ;+:yfn] o:tf] sf]ifdf hDdf x'g] /sd u|fxs ;+:yf
/ pQm ;+:yfsf ;b:ox?sf] nflu ljQLo ;fIf/tf clej[l4 ;DaGwL sfo{qmddf ;d]t vr{ ug{
;Sg]5 .
em= Statement of other Comprehensive Income df n]vf+sg ePsf] cfonfO{ ljt/0f ubf{ ljt/0f x'g]
/sdsf] @) k|ltzt /sd General Reserve df hDdf u/L afFsL *) k|ltzt /sd dfq ljt/0f
ug'{kg]{5 .
`= ;xfos sDkgLsf] ?kdf :yfkgf ePsf n3'ljQ ljQLo ;+:yfn] cfˆgf] d'Vo sDkgL;Fu x'g]
sf/f]af/nfO{ cfˆgf] ljQLo ljj/0fsf] n]vf ;DaGwL l6Kk0fL (Notes to Accounts) df ;DalGwt
kIfaLr x'g] sf/f]af/ zLif{s cGt{ut v'nfpg kg]{5 .
@= k|d'v n]vf gLltx?
Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfn] ckgfpg' kg]{ n]vf gLltx?sf] ;DaGwdf b]xfo adf]lhd Joj:yf
ul/Psf] 5 M
s= n]vf gLlt k|sflzt ug'{ kg]{
;+:yfsf] n]vf gLlt ;fdfGo n]vf l;4fGt / a}+lsË Joj;fodf k|rlnt n]vf gLlt tyf g]kfn ljQLo
k|ltj]bgdfg (NFRSs) tyf cGt/f{li6«o dfkb08 -IFRS_ nfO{ ;d]t cfwf/ dfgL tof/ ul/Psf] x'g'
kg]{5 . ljQLo ljj/0fx? tof/ ug]{ l;nl;nfdf Joj:yfkgn] ckgfPsf k|d'v n]vf gLltx?nfO{
cg';"rL $=@^ df ;dfj]z u/L jflif{s k|ltj]bgdf k|sflzt ug'{ kg]{5 .
v= n]vf gLlt cGtu{t v'nfpg tf]lsPsf zLif{sx?sf] ;+lIfKt JofVof
!= x|f;s§f gLlt
n3'ljQ ljQLo ;+:yfn] ;fdfGotM :jLsfo{ n]vf l;4fGt (Generally Accepted Accounting
Principles) adf]lhdsf] s'g} klg x|f;s§f gLlt ckgfpg ;Sg]5 . t/, h'g gLlt ckgfOPsf]
xf], To;af/] n]vf gLltdf :ki6 hfgsf/L lbg' kg]{5 . k|rlnt sfg'gsf] clwgdf /xL x|f;s§f
b/ sfod ug]{ clwsf/ ;DalGwt ;+:yfsf] Joj:yfkgdf /xg]5 .
@= cfos/ Joj:yf gLlt
gfkmf–gf]S;fg lx;fjdf n]lvPsf] vr{x?dWo] s'g} s'g} vr{ /sdx? cfos/ P]g tyf
lgodfjnL cg';f/ cf+lzs jf k'/} ?kdf 5'6 gkfpg] x'g;Sg], ;fy} s'g} cfodf cfos/ 5'6
lbOPsf] x'g ;Sg] cflb sf/0fn] ubf{ gfkmf–gf]S;fg lx;fjn] b]vfPsf] v'b d'gfkmf / s/ of]Uo

17
 d'gfkmf (Taxable Profit) df km/s kg{ ;Sb5 . t;y{, cfos/ d"NofÍgsf] nflu n3'ljQ
ljQLo ;+:yfn] v'b d'gfkmfdf cfos/ P]g / ;f] P]g cGtu{t ag]sf] lgodfjnL adf]lhd vr{,
cfDbfgLdf cfjZos yk36 u/L cnUu} s/of]Uo cfDbfgL lgwf{/0f ug'{ kg]{5 . ;f]xL cg';f/
x'g] /sdsf] cfos/ Joj:yf ug]{ gLlt lnO{ n]vf gLlt cGtu{t hfgsf/L lbg' kg]{5 .
#= nufgL ;DaGwL gLlt
nufgL ;DaGwL lgb]{zg adf]lhd nufgL d"NofÍg gLlt ckgfpg' kg]{5 .
$= ;6xL 36a9 ;dfof]hg gLlt
ljb]zL d'b|f;Fu ;DalGwt ;DklQ, bfloTj tyf ;6xL 36a9 cfDbfgL tyf vr{x?sf] n]vfÍg
ug]{ tl/sfnfO{ n3'ljQ ljQLo ;+:yfsf] n]vf gLlt cGtu{t v'nfpg' kg]{5 . ljb]zL d'b|f
sf/f]af/af6 x'g] cfDbfgLdWo] vl/b laqmLaf6 x'g] gfkmf÷gf]S;fg(Trading Profit/Loss) /
ljb]zL d'b|fsf] k'g/d"NofÍgaf6 x'g] gfkmf÷gf]S;fg (Revaluation Gain/Loss) sf] :ki6 b]lvg]
u/L 5'§f5'§} n]vf /fVg' kg]{5 . n3'ljQ ljQLo ;+:yfn] ljb]zL ljlgdo b/df x'g] kl/jt{gsf]
cfwf/df sDtLdf k|To]s d;fGtdf æ;6xL 36a9 lx;fjÆ nfO{ ;dfof]hg ug'{ kg]{5 / k|To]s
;fntdfddf ;dfof]lht v'b k'g/d"NofÍg gfkmf–gf]S;fgsf] olsg ug'{ kg]{5 . ;fntdfddf
k'g/d"NofÍg gf]S;fg ePdf gfkmf–gf]S;fg lx;fjdf vr{ hgfpg' kg]{5 . olb ;dfof]lht v'b
k'g/d"NofÍg /sd gfkmf ePdf ;f]nfO{ gfkmf–gf]S;fg lx;fjdf cfDbfgL hgfO{ pQm gfkmfsf]
sDtLdf @% k|ltzt /sd gfkmf–gf]S;fg afF8kmfF8 lx;fj dfkm{t\ ;6xL 36a9 sf]if lx;fjdf
ljlgof]lht ug'{ kg]{5 .
%= u}/–a}+lsË ;DklQsf] n]vfÍg gLlt
s'g} shf{ c;'nL gePdf ;'/If0fdf /x]sf] lwtf] a]rlavg u/L afFsL ;fFjf / Aofh p7fpg
;Sg]5 . ;+:yfn] shf{ c;'n ug]{ l;nl;nfdf lwtf] lnnfdL ubf{ lnnfd laqmL gePdf cfk}+mn]
;sf/ ug{ ;Sg]5 . ;sf/ ubf{ lwtf]sf] k|rlnt ahf/ d"No jf lwtf] ;sf/ ug{ cl3Nnf] lbg
;Ddsf] ;Dk"0f{ n]gf /sddWo] h'g sd x'G5 ;f]xL d"Nodf d"NofÍg ug'{ kg]{5 . olb lwtf]sf]
ahf/ d"No shf{sf] n]gf /sd eGbf sd ePdf sd ePhlt /sd ;f]xL cfly{s jif{df
gfkmf÷gf]S;fg lx;fjdf vr{ n]vL ;f]xL Joxf]/f n]vf gLltdf pNn]v ug'{ kg]{5 .
t/, o;/L d"NofÍg ubf{ To:tf] u}/–a}+lsË ;DklQ jfktsf] /sd ;Dk"0f{ ?kdf lx;fj ldnfg
geP;Dd n]gf /sddWo]sf] Aofh /sdnfO{ gfkmf÷gf]S;fg lx;fadf cfDbfgL hgfpg kfOg]
5}g / To:tf] /sdnfO{ u}/–a}+lsË ;DklQ jfktsf] gf]S;fgL Joj:yfdf ;fg'{ kg]{5 .
^= k'FhLs[t gul/g] ;DklQx? ;DaGwL n]vfÍg gLlt
;+:yfsf] Joj:yfkgn] s'g} lglZrt df]n;Dd kg]{ pks/0f, ;fdfgx? k'FhLs[t gug]{ gLlt
lnPsf] 5 eg] ;f] s'/f n]vf gLlt cGtu{t ;dfj]z ug'{ kg]{5 .
&= cfDbfgL÷vr{ n]vfÍg ug]{ gLlt
n3'ljQ ljQLo ;+:yfn] s'g} klg cfo÷vr{nfO{ ;fdfGotof k|f]befjL cfwf/ (Accural Basis)
df cfo÷vr{ hgfpg' kg]{5 . t/, g]kfn ljQLo k|ltj]bgdfg (NFRSs) nfu" eOg;s]sf
n3'ljQ ljQLo ;+:yfn] gub k|flKtsf] cfwf/df shf{÷;fk6sf] Aofh cfDbfgL hgfpg] Joj:yf

18
 ug'{kg]{5 . o;/L n3'ljQ ljQLo ;+:yfn] cfDbfgL÷vr{ hgfpg] ;DaGwdf lnPsf] gLltnfO{
cfˆgf] n]vf gLltdf :ki6 v'nfpg' kg]5
{ .
*= ;Defljt shf{ gf]S;fgL Joj:yf tyf c;'nL x'g g;Sg] shf{x?sf] ckn]vg gLlt
o; a}+ssf] lgb]{zg cg';f/ ;Defljt shf{ gf]S;fgL Joj:yf sfod /fVg'kg]{] x'Fbf ;f]xL Joxf]/f
n]vf gLltdf v'nfpg' kg]{5 . ;fy} c;'n x'g g;Sg] shf{x?sf] o; a}+sn] lbPsf] lgb]{zgsf]
clwgdf /xL ckn]vg ug]{ / n3'ljQ ljQLo ;+:yfåf/f clVtof/ u/]sf] gLlt ;d]t n]vf gLlt
cGtu{t v'nfpg' kg]{5 . n3'ljQ ljQLo ;+:yfn] shf{ ckn]vg ljlgodsf] cfwf/df /xL
ckn]vg gLlt th'{df ug'{ kg]{5 .
(= shf{sf] ;fFjf tyf Aofh c;'n ug]{ Joj:yf
;DalGwt C0fLaf6 /sd c;'npk/ ubf{ To:tf] c;'n /sddWo]af6 ;j{k|yd c;'n pk/
ug'{kg]{ Aofh /sd ;Dk"0f{ ?kdf c;'npk/ ePkl5sf] cj:yfdf dfq afFsL /sd ;fFjfdf
cfjZos lx;fj ldnfg ug{ ;Sg]5 .
t/ v/fa shf{x?sf] ;Gbe{df pko{'Qm Joj:yf nfu' x'g] 5}g .
!)= cGo gLltx?
pko'{Qm k|d'v n]vf gLltx? afx]s jf;nft / gfkmf–gf]S;fg lx;fjnfO{ a'em\g / ljZn]if0f ug{
;3fp k'Ug]u/L cGo s'g} n]vf gLltsf] hfgsf/L lbg cfjZos b]lvPdf ;f] Joxf]/f ;d]t n]vf
gLltdf pNn]v ug'{ kg]{5 .
#= lgodgsf/L ;dfof]hgM
NFRSs adf]lhd ljQLo ljj/0f tof/ ug]{ Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfn] cjnDag u/]sf]
n]vfgLlt adf]lhd sfod x'g] v'b d'gfkmfaf6 a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# tyf o; a}+ssf]
lgb]{zg adf]lhdsf] a}wflgs tyf cGo sf]ifx?df /sd afF8kmfF6 u/L afFsL /x]sf] d'gfkmfaf6 b]xfo
adf]lhdsf] lgodgsf/L ;dfof]hg u/L sfod ePsf] /sdaf6 nfef+z ljt/0f ug{ ;Sg]5g\ M
-s_ n3'ljQ ljQLo ;+:yfn]] klxnf] NFRSs Compliant ljQLo ljj/0f tof/ ubf{ Opening Statement
of Financial Position tyf ut jif{sf] ljQLo ljj/0fdf NFRSs adf]lhd ljleGg zLif{sx?df
;dfof]hg u/L ;l~rt d'gfkmfdf /sd hDdf u/]sf]df ;f] a/fa/sf] /sdnfO{ Statement of
Changes in Equity dfkm{t ;l~rt d'gfkmf (Retained Earning) vftf vr{ u/L lgodgsf/L sf]if
(Regulatory Reserve) df hDdf ug'{ kg]{5 .

-v_ klxnf] NFRSs Compliant ljQLo ljj/0f tyf To; kZrft\sf jif{x?sf] ljQLo ljj/0fx?df b]xfo
adf]lhdsf] lgodgsf/L ;dfof]hg u/L lgodgsf/L sf]if (Regulatory Reserve) df /sd
hDdf÷vr{ ug'{ kg]{5 .

-c_ n]vfgLlt adf]lhd n]vfÍg ul/Psf] shf{sf] Aofh cfDbfgLdWo] k|fKt x'g afFsL Aofh
cfDbfgL a/fa/sf] /sddf k|rlnt lgodfg';f/sf] cfos/ tyf sd{rf/L af]g; s6\6f u/L
afFsL] /sdnfO{ ;l~rt d'gfkmf (Retained Earning) vr{ u/L lgodgsf/L sf]ifdf hDdf
ug'{ kg]{5 . pQm Aofh /sd k|fKt x'g cfPdf lgodgsf/L sf]ifaf6 ;l~rt d'gfkmf
(Retained Earning) df lkmtf{ ug{ ;lsg]5 .

19
-cf_ x/]s shf{df cfkm\gf] n]vfgLlt adf]lhd n]vfÍg ug]{ xfgL gf]S;fgL (Impairment Loss)
tyf o; a}+ssf] lgb]{zg g+= @ adf]lhd sfod x'g] shf{ gf]S;fgL Joj:yf (Loan Loss
Provision) sf] lj:t[t ljj/0f k|To]s qodf;df tof/ ug'{ kg]{5 . NFRSs adf]lhd
n]vfÍg x'g] shf{ xfgL gf]S;fgLsf] /sd lgb]{zg g+= @ adf]lhd sfod x'g] shf{ gf]S;fgL
Joj:yf /sd eGbf sd ePdf sd ePhlt /sd jflif{s ?kdf ;l~rt d'gfkmf (Retained
Earning) vftfnfO{ vr{ u/L lgodgsf/L sf]ifdf hDdf ug'{ kg]{5 . NFRSs adf]lhd
n]vfÍg x'g] shf{ xfgL gf]S;fgLsf] /sd a9b} uPdf ;f] a9]hlt /sd lgodgsf/L
sf]ifaf6 ;l~rt d'gfkmfdf lkmtf{ ug{ ;lsg]5 .

-O_ g]kfn ljQLo k|ltj]bgdfg (NFRSs) adf]lhd Fair value through profit or loss df
n]vfÍg u/]sf] nufgLsf ;fy} cGo s'g} ;DklQx?df Fair value gain (unrealized gain)
ePdf pQm gfkmf /sdnfO{ ;l~rt d'gfkmf (Retained Earning) vftfnfO{ vr{ u/L
lgodgsf/L sf]ifdf hDdf ug'{ kg]{5 . lgodgsf/L sf]ifdf hDdf ePsf] /sd NFRSs
adf]lhd ;DalGwt ;DklQsf] Fair value gain 36]sf] jf Fair value loss ePsf] cj:yfdf
;f] /sdnfO{ jflif{s ?kdf lgodgsf/L sf]ifaf6 ;l~rt d'gfkmfdf lkmtf{ ug{ ;lsg]5 .

-O{_ cfkm\gf] n]vfgLlt adf]lhd n]vfÍg ul/Psf] u}/ a}lsË ;DklQsf] s'n /sd u}/ a}lsË
;DklQ ;sf/ ubf{sf] jif{df ;l~rt d'gfkmf vftfnfO{ vr{ u/L lgodgsf/L sf]ifdf hDdf
ug'{ kg]{5 . o:tf] /sd u}/ a}lsË ;DklQ laqmL ePsf] jif{df jf :jk|of]hgsf nflu k|of]u
u/]sf] jif{df lgodgsf/L sf]ifaf6 ;l~rt d'gfkmf vftfdf lkmtf{ ug{ ;lsg]5 .

-p_ ljQLo cj:yfsf] ljj/0fdf /x]sf] :yug s/ ;DklQ a/fa/sf] /sd ;l~rt d'gfkmf
vftfnfO{ vr{ u/L lgodgsf/L sf]ifdf hDdf ug'{ kg]{5 . :yug s/sf] k'gMu0fgf ubf{
:yug s/ ;DklQsf] d"No (Carrying Amount) df sdL cfPsf] jif{df sdL cfPsf]
a/fa/sf] /sd lgodgsf/L sf]ifaf6 ;l~rt d'gfkmf vftfdf lkmtf{ ug{ ;lsg]5 .

-pm_ cfkm\gf] n]vfgLlt adf]lhd Goodwill n]vfÍg ubf{ n]vfÍg ubf{sf] jif{df Goodwill sf]
lstfaL d"No -Carrying Amount_ a/fa/sf] /sd ;l~rt d'gfkmf vftfnfO{ vr{ u/L
lgodgsf/L sf]ifdf hDdf ug'{ kg]{5 . ;fy}, Goodwill sf] xfgL gf]S;fgL (Impairment
Loss) gfkmf gf]S;fg lx;fjdf vr{ n]vfÍg u/L Goodwill sf] lstfaL d"No -Carrying
Amount_ 36]sf] cj:yfdf xfgL gf]S;fgL a/fa/sf] /sd lgodgsf/L sf]ifaf6 ;l~rt
d'gfkmf vftfdf lkmtf{ ug{ ;lsg]5 .

-C_ cfkm\\gf] n]vfgLlt adf]lhd Merger/acquisition af6 l;lh{t Bargain Purchase Gain sf]
n]vfÍg u/]df n]vfÍg ubf{sf] jif{df ;f]sf] lstfaL d"No -Carrying Amount_ a/fa/sf]
/sd ;l~rt d'gfkmf vftfnfO{ vr{ u/L lgodgsf/L sf]ifdf hDdf ug'{ kg]{5 / ;f] /sd
Bonus Share hf/L ug]{ k|of]hgsf nflu dfq k|of]u ug{ ;lsg] 5 . ;fy}, Bargain
Purchase Gain sf] /sdaf6 Bonus Share :jLs[ltsf nflu ;DalGwt ;'kl/j]If0f ljefudf
k]z ubf{ ;f]sf] lj:t[t ljj/0f ;lxt k]z ug'{ kg{]5 . o; a}+saf6 :jLs[lt k|bfg ePsf]
cj:yfdf Bonus Share hf/L u/]sf] /sd;Dd lgodgsf/L sf]ifaf6 ;l~rt d'gfkmf
vftfdf lkmtf{ ug{ ;lsg]5 .

20
 -P_ cfkm\gf] n]vfgLlt adf]lhd sd{rf/L vr{sf] n]vfÍg ubf{ aLdf+lss d"NofÍg (Actuary
Valuation) adf]lhd l;h{gf ePsf] Actuarial Loss nfO{ Other Comprehensive Income
df n]vfÍg ePsf] cj:yfdf ;f] a/fa/sf] /sd ;l~rt d'gfkmf vftf vr{ u/L
lgodgsf/L sf]ifdf hDdf ug'{ kg]{5 . Actuarial Loss sd ePdf sd ePhlt /sd
lgodgsf/L sf]ifaf6 ;l~rt d'gfkmf vftfdf lkmtf{ ug{ ;lsg]5 .

-P]_ n]vfgLlt adf]lhd s'g} vr{ /sd gfkmf gf]S;fg lx;fadf n]vfÍg geO{ Other
Comprehensive Income dfkm{t jf ;f]em} OlSj6Ldf n]vfÍg eO{ OlSj6L lx;fj cGtu{tsf]
;DalGwt zLif{s C0ffTds ePdf ;f] a/fa/sf] /sd ;l~rt d'gfkmf vftf vr{ u/L
lgodgsf/L sf]ifdf hDdf ug'{ kg]{5 . s'g} cfly{s jif{df ;f]xL zLif{sdf cfDbfgL n]vfÍg
ePsf] cj:yfdf ;f] cfDbfgL a/fa/sf] /sd -lgodgsf/L sf]ifdf hDdf ePsf] /sd eGbf
a9L gx'g] u/L_ lgodgsf/L sf]ifdf vr{ u/L ;l~rt d'gfkmf vftfdf hDdf ug{ ;lsg]5 .

-cf]_ dfyL pNn]lvt Joj:yfsf] cnfjf ;DalGwt ;'kl/j]If0f ljefun] lgb]{zg lbP adf]lhdsf]
/sd lgodgsf/L sf]ifdf ;dfof]hg ug'{ kg]{5 .

-cf}_ ;l~rt d'gfkmf vr{ u/L lgodgsf/L sf]ifdf hDdf ePsf] /sd lgodgsf/L sf]ifaf6 k'gM
;l~rt d'gfkmfdf lkmtf{ x'g] cj:yf ePdf lgodgsf/L sf]ifaf6 lkmtf{ x'g] /sd ;f]
sf]ifdf hDdf ePsf] /sd eGbf a9L x'g] 5}g .

-u_ lgodgsf/L sf]ifdf hDdf ePsf] /sd o; a'Fbfdf pNn]lvt Joj:yf Pjd\ o; a}+sn] lbPsf]
:jLs[lt afx]ssf cj:yfdf vr{ ug{ kfOg] 5}g .

-3_ lgodgsf/L sf]ifdf hDdf ePsf] tyf vr{ ePsf] /sd ;lxt sf]ifdf ePsf] kl/jt{gsf] ljj/0f
cfkm\gf] ljQLo ljj/0fsf] n]vf ;DaGwL l6Kk0fL (Notes to Accounts) df pNn]v (Disclose) ug'{
kg]{5 .

$= Uffleg] tyf k|flKt -Merger & Acquisition_ sf] n]vfÍg ;DaGwdf M

b'O{ jf b'O{eGbf a9L ;+:yfx? Ps cfk;df ufleO{ jf Ps ;+:yfn] csf]{ ;+:yfnfO{ k|flKt ubf{ ufEg] jf
k|flKt ug]{ ;+:yfn] ufleg] jf k|flKt x'g] ;+:yfsf] ;DklQ, bfloTj tyf OlSj6Lsf] n]vfÍg ubf{
b]xfoadf]lhd ug'{kg]{5 .
1) Uffleg] tyf k|flKt;DaGwL n]vfÍg ubf{ NFRS 3 Business Combination tyf g]kfn rf6{8

PsfpG6]G6\; ;+:yfn] ldlt @)&(.)$.!% df hf/L u/]sf] Explanatory Note on Accounting for
Business Combination sf] Joj:yfcg'?k ug'{kg]{5 .
2) o;/L n]vfÍg ubf{ Explanatory Note sf] a'Fbf g+= * sf] Joj:yfadf]lhd Other Component

of Equity cGtu{t ufleg] jf k|flKt eO{ cfpg] ;+:yfsf] Acquisition Date df sfod /x]sf]
ljleGg zLif{ssf sf]ifx? -;l~rt d'gfkmf;lxt_ ufEg] jf k|flKt ug{] ;+:yfsf] ;DalGwt sf]ifsf]
zLif{sdf /xg] u/L n]vfÍg ug'{kg]{5 .
3) ufEg] ufleg] jf k|flKt -PlSjlhzg_ df ;+nUg ;+:yfx?sf] r'Qmf k"FhLsf] s'n of]ueGbf ufleP/ jf

k|flKt -PlSjlhzg_ kZrft sfod x'g] ;+:yfsf] r'Qmf k"FhL sd x'g] ePdf r'Qmf k"FhLdf km/s x'g

21
 cfpg] /sd -art_ nfO{ k"FhLut hu]8f sf]if -Capital Reserve_ df n]vfÍg ug'{ kg]{5 . o:tf]
/sdaf6 z]o/wgLx?nfO{ gub nfef+z afF8\g kfOg] 5}g .
4) Other Component of Equity dWo] pk/f]Qm a'Fbf g+= @ / # adf]lhd n]vfÍg ePsf] sf]ifx?
afx]sklg /sd afFsL x'g cfPdf ;f] /sdnfO{ Merger/Acquisition Reserve df n]vfÍg
ug'{kg]{5 . o; l/he{df ePsf] /sdaf6 z]o/wgLx?nfO{ nfef+z af8\g kfO{g] 5}g . t/ ufleg] jf
k|flKt eO{ pTkGg ePsf] Goodwill sf] xfgL gf]S;fgL (Impairment Loss) gfkmf gf]S;fg lx;fadf
vr{ n]vfÍg eP a/fa/sf] /sd nfef+z ljt/0f ug{ o; Joj:yfn] afwf k'u]sf] dflgg] 5}g .
5) Merger/Acquisition Reserve df n]vfÍg ul/Psf] /sd lgodgsf/L sf]ifdf hDdf ug'{kg]{5 .
o;/L Goodwill a/fa/sf] /sd Merger/Acquisition Reserve dfkm{t lgodgsf/L sf]ifdf hDdf
ePsf] cj:yfdf pQm /sd k'FhLsf]if u0fgf ug]{ k|of]hgsf nflu CET 1 af6 36fpg cfjZos
x'g]5}g .
%= n]vf ;DaGwL l6Kk0fLx?
o; cGtu{t sDtLdf lgDg ljifox? ;dfj]z u/L cg';"rL $=@& df jflif{s n]vf ljj/0fx?;Fu k|sflzt
ug'{ kg]{5 .
-!_ jif{el/df k|jfx ePsf] shf{ ;fk6, c;'nL ePsf] / ldgfxf ul/Psf] ;fFjf tyf Aofhsf] ljj/0f .
-@_ lgIf]k bfloTj cGtu{t k|To]s zLif{sdf jif{el/df kl/jt{g -k|fKtL, e'QmfgL tyf afFsL_ ePsf] /sd .
-#_ lgIf]k, art tyf ;fk6L / shf{sf]] efl/t cf}ift Aofhb/ cGt/ -weighted average interest rate
spread_ .
-$_ ckn]vg x'g afFsL vr{sf] ljj/0f .
-%_ ;+:yfsf] ;DklQ / bfloTj;Fu ;DalGwt sf/f]af/ / jf;nft aflx/sf] sf/f]af/ s'g} Ps JolQm,
kl/jf/ jf ;+:yfdf tf]lsPsf] ;LdfeGbf a9L clws]lGb|t ePsf] ljj/0f .
-^_ t/ntf ;DaGwL hf]lvd Go"gLs/0f ug{ n3'ljQ ljQLo ;+:yfn] cfˆgf] bfloTj tyf ;DklQnfO{
e'QmfgL cjlw (Maturity Period) sf] cfwf/df ljleGg ;do cGt/fndf juL{s/0f ug'{ kg]{
;DaGwdf o; a}+sn] lbPsf] lgb]{zg cg'?k ;DklQ / bfloTjsf] juL{s/0f ul/Psf] ljj/0f .
-&_ ;+:yfn] ;'/If0fsf ?kdf cfˆgf] ;DklQ lwtf] /fvL /sd lnPsf] 5 eg] ;f]sf] ljj/0f .
-*_ u}/–a}+lsË ;DklQ ;DaGwL ljj/0f -ut jif{sf], o; jif{ :jLsf/÷laqmL / v'b afFsL /sd_ .
-(_ r'Qmfk'FhLdWo] clu|d e'QmfgL k|fKt (Paid in Advance), e'QmfgL k|fKt x'g afFsL (Calls in Arrears)
/ hkmt ul/Psf t/ k'gM lgisfzg gul/;s]sf (Forfeited But Not issued) z]o/x? /x]sf] 5 eg]
;f]sf] ljj/0f .
-!)_ lnhxf]N8 ;DklQdf ut jif{;Dd / o; jif{ ckn]vg (Amortization) ul/Psf] /sdsf] ljj/0f .
-!!_ ljQLo ljj/0fx?nfO{ a'e\mg / ljZn]if0f ug{ ;3fp k'Ug] hfgsf/L lbg cfjZos b]lvPsf cGo
ljj/0f .
-!@_ ;+:yfsf] Ph]G;L df}Hbft eP cjlw cg';f/sf] -! jif{, !–# jif{, # jif{eGbf a9L_ lx;fa ldnfg x'g
afFsL /sdsf] ljj/0f .
-!#_ ;+:yfsf k|d'v sfo{sf/L clws[t / ;~rfnsx?nfO{ k|bfg ul/Psf] kfl/>lds tyf cGo ;'ljwfx? -
;Dk"0f{ e|d0f vr{ ;d]t_

22
^= vf/]hL / jrfpm M
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
o; a}+saf6 æ3Æ ju{sf] Ohfhtkqk|fKt n3'ljQ ljQLo ;+:Yffx?nfO{ hf/L ul/Psf] PsLs[t
lgb]{zg, @)&* sf] lgb]{zg g+= $÷)&* df ePsf] n]vfgLlt tyf ljQLo ljj/0fx?sf] 9fFrf
;DaGwL Joj:yf tyf ;f] kZrft\ ldlt @)&( r}t #) ut];Dd hf/L ePsf o;} ljifo;Fu
;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

23
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu

lgb]{zg g+= %÷)&(

hf]lvd Joj:yfkg ;DaGwL Joj:yf

o; a}+saf6 æ3Æ ju{sf Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfsf] sf/f]jf/df lglxt shf{, ;~rfng,
t/ntf, ahf/, Aofhb/ nufotsf hf]lvd Joj:yfkgsf ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n]
lbPsf] clwsf/ k|of]u u/L of] lgb]{zg hf/L ul/Psf] 5 .
!= n3'ljQ ljQLo ;+:yfn] cfˆgf] sf/f]af/;Fu ;DalGwt hf]lvdnfO{ b]xfoadf]lhd juL{s/0f ug'{ kg]{5 .
-s_ shf{ hf]lvd
-v_ ;~rfng hf]lvd
-u_ t/ntf hf]lvd
-3_ ahf/ hf]lvd
-ª_ Aofhb/ hf]lvd
-r_ cGo hf]lvd
@= n3'ljQ ljQLo ;+:yfn]] hf]lvd Joj:yfkgsf] nflu b]xfoadf]lhd ug'{kg]{5 M
-s_ hf]lvdsf] klxrfg, dfkg, cg'udg / lgoGq0f ug{ ;Ifd x'g] u/L pko'Qm gLlt tyf sfo{ljlw
cjnDag u/]sf] x'g' kg]{5 .
-v_ hf]lvdnfO{ Joj:yfkg ug{ k|efjsf/L cfGtl/s lgoGq0f k|0ffnL tyf ;"rgf k|0ffnLsf] ljsf;
ug'{kg]{5 . cfGtl/s n]vfk/LIfsn] k|To]s zfvf÷ljefu÷sfof{nosf] n]vfk/LIf0f k|ltj]bgdf
hf]lvdnfO{ k|efjsf/L ?kdf Joj:yfkg ug{ cjnDag ePsf pkfox?sf] kof{Kttfsf] ;DaGwdf
;d]t l6Kk0fL÷k|lts[of ;dfj]z ug'{ kg]{5 .
-u_ Disaster Recovery Plan / Business Continuity Plan th'{df u/L k|lts'n kl/l:yltdf ;d]t
Joj;fo lg/Gt/tfsf] ;'lglZrttf ug'{kg]{5 . o:tf of]hgfx? cEof; (Drill) u/L cBfjlws ug'{
kg]{5 .
#= a'Fbf g++= ! df pNn]v ePsf afx]ssf cGo hf]lvd h:t} Reputation Risk, Strategic Risk, AML/CFT
Risk, Legal Risk h:tf hf]lvdx?sf] ;d]t klxrfg ug'{ kg]{5 . ;+:yfn] o:tf ;j} lsl;dsf hf]lvdx?sf]
Joj:yfkg ug{ kof{Kt gLlt, sfo{ljlw th'{df ug'{ kg]{5 .
$= ljj/0f k7fpg] ;DaGwdf
s_ ;+nUg lgb]{zg kmf=g+=3 %=! adf]lhdsf] t/ntf ljj/0f (Liquidity Profile) q}dfl;s ?kdf tof/
u/L qodf; -c;f]h, k';, r}t / c;f/ d;fGt_ ;dfKt ePsf] !% lbg leq o; a}+ssf] n3'ljQ
;+:yf ;'kl/j]If0f ljefudf k7fpg' kg]{5 .

24
 v_ ;+nUg lgb]{zg kmf=g+=3 %=@ adf]lhdsf] ljj/0f q}dfl;s?kdf tof/ u/L qodf; -c;f]h, k';, r}t
/ c;f/ d;fGt_ ;dfKt ePsf] !% lbg leq o; a}+ssf] n3'ljQ ;+:yf ;'kl/j]If0f ljefudf
k7fpg' kg]{5 .
%= o; a}+saf6 hf/L ul/Psf] æshf{ ;fk6sf] juL{s/0f / shf{ gf]S;fgL ;DaGwL Joj:yfÆ / æshf{ ;Ldf
;DaGwL Joj:yf tyf nufgL ;DaGwL Joj:yfnfO{ g} shf{ tyf nufgL ;DaGwL hf]lvd Go"gLs/0f ug]{
cfwf/sf] ?kdf lng' kg]5
{ .
^= Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfn] ;~rfng hf]lvd jfkt s'n ;DklQsf] @ k|ltztn] x'g] /sd yk
u/L s'n hf]lvd efl/t ;DklQ sfod ug'{ kg]{5 .
&= vf/]hL / jrfpm M
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
o; a}+saf6 æ3Æ ju{sf] Ohfhtkqk|fKt n3'ljQ ljQLo ;+:Yffx?nfO{ hf/L ul/Psf] PsLs[t
lgb]{zg, @)&* sf] lgb]{zg g+= %÷)&* df ePsf] hf]lvd juL{s/0f ;DaGwL Joj:yf tyf ;f]
kZrft\ ldlt @)&( r}t #) ut];Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

25
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
lgb]{zg g+= ^÷)&(
;+:yfut ;'zf;g ;DaGwL Joj:yf
o; a}+saf6 æ3Æ ju{sf Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfn] kfngf ug'{ kg]{ ;+:yfut ;'zf;g ;DaGwL
Joj:yf ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L
ul/Psf] 5 .
!= ;~rfnsn] kfngf ug'{ kg]{ cfr/0f ;DaGwL Joj:yf
-!_ ;+:yfsf ;~rfnsn] Go"gtd :jLsf/of]Uo cfr/0f sfod ug'{ kg]{
-s_ ;~rfnsn] o; a}+sn] hf/L u/]sf] cfr/0f ;DaGwL Joj:yf kfngf ug]{ arga4tfkqdf
x:tfIf/ ug'{ kg]{5 .
-v_ s'g} JolQm ;~rfnsdf lgo'Qm ePkl5 sfo{ef/ ;DxfNg'eGbf klxn] cfˆgf] ;+:yf;Fu ljQLo
:jfy{ eP÷gePsf] ;DaGwdf ;~rfns ;ldltnfO{ lnlvt ?kdf hfgsf/L u/fpg' kg]{5 .
-u_ ;~rfnsn] n3'ljQ ljQLo ;+:yfsf] Joj:yfkgsf] b}lgs sfdsf/afxLdf x:tIf]k ug'{ xF'b}g .
-3_ ;~rfnsn]] cfˆgf] clwsf/ If]q gf3L u/]sf] sfdsf/afxLk|lt ;~rfns :jo+ hjfkmb]xL
x'g'kg]{5 . To:tf] cj:yfdf ;+:yf pQ/bfoL x'g'kg]{5}g .
-ª_ s'g} klg kmd{ tyf sDkgL sfnf] ;"rLdf k/]sf] eP sfnf] ;"rLdf /x]sf] cjlw /
sfnf];"rLaf6 x6]sf] # jif{;Dd To:tf] kmd{ tyf sDkgLx?sf] tkm{af6 ;~rfns
dgf]gog÷lgo'lQmsf] nflu of]Uo x'g]5}g .
-r_ ;~rfnsn] kbLo dof{bf sfod x'g] u/L lzi6 af]nL, Jojxf/, sfo{z}nL / cfr/0f k|:t't ug'{
kg]{5 . ;+:yfsf] sfo{ jftfj/0f lau|g], 3[0ff, å]if pTkGg x'g] s'g}klg lsl;dsf] ultljlw ug'{
÷u/fpg' x'b}g .
-@_ n3'ljQ ljQLo ;+:yfsf] lxt ljk/Ltsf ultljlwdf ;+nUg x'g gx'g]
-s_ ;~rfns k|ToIf jf ck|ToIf ?kdf ;+:yfsf] lxt ljkl/t x'g] s'g} klg lsl;dsf] ultljlwdf
;+nUg x'g' x'Fb}g .
-v_ ;~rfns lghsf] ljQLo :jfy{ /x]sf] u|fxs;Fusf] sf/f]af/df k|ToIf jf ck|ToIf ?kdf
;+nUg x'g' x'Fb}g . s'g} u|fxs;Fu To:tf] ;~rfnssf] s'g} klg lsl;dn] :jfldTj, ;fe]mbf/ jf
hdfgtstf{ eO{ C0f lng] jf lbg] ljifodf ljQLo :jfy{ ufFl;Psf] 5 eg] lgh ;~rfns
kbdf axfn /xg of]Uo dflgg] 5}g .
-u_ ;~rfns ;ldltn] lghsf] ljQLo :jfy{ ufFl;Psf] 5 egL k|dfl0ft gu/];Dd ;fj{hlgs
?kdf lgisfzg ul/Psf z]o/÷C0fkqx?sf] sf/f]af/sf] xsdf o; lsl;dsf] k|ltjGw nfu'
x'g] 5}g .

26
 -3_ sfo{sf/L k|d'v cfk"m cfj4 ePsf] n3'ljQ ljQLo ;+:yfsf] Joj;fodf ;+nUg ePdf jf o;
a}+saf6 Ohfhtkqk|fKt cGo s'g}klg ;+:yf;Fu ;DalGwt Joj;fo ;~rfng u/]df To;nfO{
;+:yfsf] lxt ljkl/tsf] ultljlwsf] ?kdf lnOg] 5 .
-ª_ ;~rfnssf] Psf3/ kl/jf/sf ;b:on] lwtf]kq Joj;foL -bnfn, ahf/ lgdf{tf cflb_ sf]
?kdf :yflkt ;+ul7t ;+:yfsf] !) k|ltzteGbf a9L :jfldTj u|x0f u/L lwtf]kq sf/f]af/df
;+nUg x'g kfOg] 5}g .
-r_ ;~rfns jf ! k|ltzteGbf a9L z]o/ lnPsf z]o/wgL jf lghsf] kl/jf/sf] :jfldTjdf
/x]sf]÷ljQLo :jfy{ /x]sf] kmd{, sDkgL;Fu 3/ ef8f lnO{ sfof{no ;+rfng ug{ kfOg] 5}g .
-#_ cf+lzs ?kdf sfd ug{ gx'g]
sfo{sf/L k|d'vn] cfk"m sfo{/t ;+:yf afx]s o; a}+saf6 Ohfhtkqk|fKt cGo s'g} klg ;+:yfdf cf+lzs
?kdf ;d]t sfd ug{' x'Fb}g . t/, o; bkmfn] ;~rfns ;ldltsf] k"j{ :jLs[lt lnO{ n3'ljQ ljQLo
;+:yfsf] lxt ljkl/t gx'g] u/L cGo Joj;flos ultljlwdf ;+nUg x'g eg] aGb]h nufPsf] dflgg] 5}g
. ;+:yfsf] lxtdf k|lts'n c;/ gkg]{ ePdf dfq n3'ljQ ljQLo ;+:yfn] lghnfO{ To:tf] :jLs[lt lbg
;Sg]5 .
-$_ PseGbf a9L Ohfhtkqk|fKt ;+:yfsf] ;~rfns, ;Nnfxsf/ jf sfo{sf/L clwsf/ k|of]u ug]{ cGo
s'g} kbdf /xg gkfOg]
Pp6f n3'ljQ ljQLo ;+:yfdf ;~rfns /x]sf] JolQm Ps}k6s csf]{ Ohfhtkqk|fKt
÷cg'dltk|fKt÷:jLs[ltk|fKt ;+:yf nufot ;xsf/L P]g, @)&$ cGtu{t ;+rflnt art tyf C0f
;xsf/L ;+:yf tyf aLdf ;DaGwL Joj;fo ;~rfng ug]{ ;+ul7t ;+:yf ;d]tsf] ;~rfns,
;Nnfxsf/ jf s'g} klg kbdf /xg kfOg] 5}g . t/, Ohfhtkqk|fKt ;+:yfn] cfˆgf] sd{rf/LnfO{
;+:yfut k|ltlglwTj x'g] u/L ;rfns lgo'Qm u/]sf] cj:yfdf eg] o; Joj:yfn] jfwf k'¥ofPsf]
dflgg] 5}g .
-%_ kbsf] b'?kof]u ug{ gx'g]
;~rfns cfˆgf] kb / gfd b'?kof]u u/L s'g} klg lsl;dsf] JolQmut kmfObf x'g] lqmofsnfkdf
;+nUg x'g kfOg] 5}g . n3'ljQ ljQLo ;+:yfsf ;~rfns / lghsf kl/jf/n] ;d]t lgh axfn
/x]sf] n3'ljQ ljQLo ;+:yf;Fu sf/f]af/ ubf{ kfl/jfl/s ;DaGwnfO{ hf]8\g kfOg] 5}g . kl/jf/sf]
ljj/0f v'nfO{ To:tf kl/jf/n] n3'ljQ ljQLo ;+:yfaf6 shf{ lng] ePdf ;f] ;DaGwL 5nkmn /
lg0f{odf ;+rfnsn] efu lng kfOg] 5}g . ;fy}, ;fdfgx?sf] vl/b laqmL ubf{ z]o/ nufot cGo
k|Tofe"ltx?sf] sf/f]af/df k|fyldstf kfpg jf lbgsf nflu kbsf] pkof]u ug{ kfOg] 5}g .
-^_ clen]v / k|ltj]bg k"0f{ Pjd\ b'?:t /fVg' kg]{
;+:yfsf] n]vf ;DaGwL clen]v / k|ltj]bg k"0f{ Pjd\ b'?:t ?kdf /fv]sf] x'g' kg]{5 . ;~rfnsn]
n3'ljQ ljQLo ;+:yfsf] cflwsfl/s n]vf ;DaGwL clen]v / sfuhftdf JolQmut ?kdf yk36
ug{ kfOg] 5}g .

27
-&_ uf]kgLotf sfod /fVg' kg]{
-s_ ;~rfnsn] u|fxssf] ;"rgf / sf/f]af/sf] uf]kgLotf sfod /fVg' kg]{5 . lgh ;~rfns
kbaf6 lgj[Q eO;s] kl5 klg ;+:yfn] s'g} u|fxs;Fu u/]sf] uf]Ko sfo{ -n3'ljQ ljQLo
;+:yfsf] lnlvt :jLs[lt gePsf]df_, k|ltlnlk clwsf/, cGo kqfrf/, n]vf / u|fxs;Fu
ePsf] cGo sf/f]af/sf] ljj/0f cfˆgf] ljQLo :jfy{sf] nflu k|of]u ug{ kfOg] 5}g .
-v_ s'g} u|fxssf] Joj;flos jf ljQLo ;"rgf u|fxssf] lnlvt :jLs[lt lnP/ cGo JolQm jf
;+:yfnfO{ lbg ;lsg] 5 .
t/, k|rlnt sfg'gsf] cwLgdf /xL ljQLo sf/f]af/ ;DaGwL ljj/0fx? t];|f] kIfnfO{ pknAw
u/fpFbf uf]kgLotf e+u ePsf] dflgg] 5}g .
-*_ lgikIf / ;dfg Jojxf/ ug'{ kg]{
;~rfnsn] u|fxs;Fusf] ldqtf / ;DaGwaf6 k|efljt geO{ lgikIf Pjd\ ;dfgtfsf] cfwf/df
Jofj;flos Jojxf/ ug'{ kg]{5 .
-(_ lnlvt ?kdf hfgsf/L lbg' kg]{
;+:yfn] dfly n]lvP adf]lhdsf] cfr/0f ;DaGwL Joj:yf :jLsf/ u/L tyf cfjZos b]v]df cfˆgf]
cfGtl/s sfo{ k|0ffnLsf nflu yk cfr/0f ;DaGwL Joj:yf ;d]t tof/ u/L o; a}+ssf] a}+s tyf
ljQLo ;+:yf lgodg ljefu / ;DjlGWft ;'kl/j]If0f ljefunfO{ lnlvt ?kdf hfgsf/L lbg' kg]{5 .
-!)_ ljj/0f k]z ug'{ kg]{
;+:yfn] cfˆgf] ;~rfnsn] o; lgb]{zgdf tf]lsPsf cfr/0fx? kfngf u/] gu/]sf] ljj/0f jflif{s
?kdf ljQLo ljj/0fdf v'nfpg' kg]{5 . s'g} ;~rfnsn] pQm cfr/0fx?sf] kfngf gu/]df ;f]
kfngf gu/]sf] ljj/0f / lghdfly ul/Psf] sf/jfxLsf] ljj/0f ;DalGwt ;'kl/j]If0f ljefudf
k7fpg' kg]{5 .
-!!_ ;~rfns ;ldltsf] ;b:o ;ldltsf] a}7sdf lgoldt ?kdf pkl:yt x'g' kg]{5 . o:tf] pkl:ylt
lel8of]÷6]ln sGkm/]G;sf] dfWodaf6 ;d]t x'g ;Sg]5 / ;f]sf] clen]v ;+:yfdf ;'/lIft /fVg'
kg]{5 . dgfl;j dflkmssf] sf/0f tyf k"j{ ;"rgf lagf nuftf/ # k6seGbf a9L ;ldltsf]
a}7sdf cg'kl:yt ePdf To:tf] ;~rfnssf] kb :jtM l/Qm ePsf] dflgg]5 .
-!@_ g]kfn ;/sf/af6 lgo'Qm kfPsf s'g} klg cf]xf]bfsf JolQm jf g]kfn ;/sf/sf] :jfldTj ePsf
;+3 ;+:yf jf g]kfn ;/sf/sf] cg'bfg k|fKt ljBfno jf z}lIfs ;+:yf nufotsf ;fj{hlgs
;+:yfgdf k"0f{sflng ?kdf sfo{/t /x]sf JolQm÷sd{rf/Lx? g]kfn ;/sf/ jf ;DalGwt
;+3÷;+:yfsf] tkm{af6 k|ltlglwTj x'g]b]lv afx]s cGo s'g} lsl;dn] ;~rfns ;ldltdf lgjf{lrt
jf dgf]lgt x'g kfOg] 5}g .
æt/ xfn sfod /x]sf ;~rfnsx?sf] xsdf cfˆgf] kbfjlw k'/f ug{ o; Joj:yfn] jfwf
k'¥ofPsf] dflgg] 5}g .o;}u/L ljZj ljBfno jf ;f] cGtu{tsf SofDk;x?df k|fWofkg k]zfdf
;+nUg JolQmnfO{ ;+:yfsf] ;~rfnssf] ?kdf lgo'Qm x'g o; Joj:yfn] afwf k'¥ofPsf] dflgg]
5}g .Æ

28
 -!#_ ;+:yfks;d"xsf] z]o/ wf/0f u/]sf z]o/wgLn] ;+:yfks ;d"x afx]s cGo ;d"xaf6 ;~rfnsdf
pDd]b\jf/L lbg kfpg] 5}gg\ .
-!$_ ;+:yfsf] ;+:yfks, ;~rfns jf z"Go bzdnj Ps k|ltzteGbf a9L z]o/ lnPsf] z]o/wgL tyf
lghsf] kl/jf/ ;f]xL ;+:yfsf] :jtGq ;~rfns x'g kfpg] 5}g . :jtGq ;~rfnsn] wf/0f u/]sf]
z]o/ :jfldTj u0fgf ubf{ kl/jf/sf ;a} ;b:ox?n] wf/0f u/]sf] s'n z]o/ ;+VofnfO{ cfwf/ dfGg'
kg]{5 .
-!%_ ;fwf/0f ;efdf efu lng / dtbfg ug{ gkfpg] cj:yf

-s_ cfkm' / o; a}+saf6 Ohfhtkqk|fKt n3'ljQ ljQLo ;+:Yffsf] aLrdf ePsf] jf x'g] s'g} zt{
aGb]hsf] ;DaGwdf x'g] 5nkmndf s'g} JolQmn] z]o/wgLsf] x}l;otaf6 cfkm} jf cfˆgf]
k|ltlglwåf/f ;fwf/0f ;efdf efu lng / dtbfg ug{ kfpg] 5}g .

-v_ cfkm"n] u/]sf] jf ug{ 5'6fPsf] jf unt 9Ën] u/]sf] sfdsf] hjfkmb]xL jf cfˆgf] :jfy{
lglxt /x]sf] s'g} klg ljifosf ;DaGwdf ;fwf/0f ;efdf x'g] 5nkmndf ;~rfns jf
lghsf] lx:;]bf/ jf k|ltlglwn] dtbfg ug{ kfpg]5}g .

-u_ s'g} ;]o/wgLn] ;DalGwt ;+:yfsf] ;~rfnsnfO{ k|ltlglw lgo'Qm u/]sf] cj:yfdf To:tf]
;~rfnsn] cfˆgf] lghL :jfy{ jf ;/f]sf/ ePsf] ljifodf jf cfkm'nfO{ lgo'Qm ug]{ ljifodf
s;}sf] k|ltlglwsf] x}l;otn] ;fwf/0f ;efdf dtbfg ug{ kfpg] 5}g .

-3_ o; a}+saf6 Ohfhtkqk|fKt n3'ljQ ljQLo ;+:Yffsf z]o/wgLn] cfkm'n] wf/0f u/]sf] z]o/
lwtf] jf aGws /fvL cGo Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfaf6 lnPsf] C0f e'Qmfg
gu/]sf] sf/0faf6 lghpk/ sfg"gL sf/afxL rnfO{ z]o/ jfkt dtbfg ug{af6 /f]s
nufpg ;DalGwt a+}s tyf ljQLo ;+:Yffaf6 n]lvO{ cfPdf ;DalGwt n3'ljQ ljQLo
;+:yfn] To:tf] z]o/wgLnfO{ lghn] lnPsf] z]o/ afktsf] C0f r'Qmf gePsf] cjlwe/
;fwf/0f ;efdf dtbfg ug{af6 /f]s nufpg' kg]{5 .

-ª_ g]kfn /fi6« a}+s P]g @)%* sf] bkmf !)) sf] pkbkmf @ sf] v08 -v_, -u_, -3_ tyf -ª_
adf]lhdsf] sf/afxLdf k/]sf ;~rfns÷z]o/wgL jf lghsf] k|ltlglwn] sf/afxL ePsf]
ldltn] Ps jif{ ;fwf/0f ;efdf dtbfg ug{ kfpg]5}g .

@= ;~rfns÷;~rfns ;ldltsf] st{Jo / pQ/bfloTj

-s_ ;+:yfsf ;~rfnsx?n] cfˆgf z]o/wgLx?sf] lxt dfq gx]/L lgIf]kstf{ nufotsf ;/f]sf/jfnf
(Stakeholder) x?sf] lxt ;+/If0f ug{;Sg] u/L n3'ljQ ljQLo ;+:yf ;~rfngdf lqmofzLn /xg'
kg]{5 .
-v_ ;+:yfnfO{ bIf, ljj]sk"0f{ Pjd\ Jofj;flos ?kdf ;~rfng ug{ pko'Qm lsl;dsf] sd{rf/L ;]jf
ljlgodfjnL tof/ u/L of]Uo tyf ;Ifd pRr kbflwsf/Lx?sf] 5gf}6 tyf lgo'lQm ug'{ kg]{5 .
-u_ cfGtl/s n]vfk/LIfsaf6 lgoldt ?kdf cfGtl/s n]vfk/LIf0f u/fpg' kg]{5 . cfGtl/s
n]vfk/LIf0fsf] sfo{ Outsource dfkm{t ug]{ ePdf ;f] ;DaGwL k]zfut k|df0fkq k|fKt JolQm jf

29
 ;+:yfnfO{ lgo'Qm ug'{ kg]{5 / ;+:yfn] cfˆgf] Ps hgf clws[tnfO{ ;Dks{ clws[tsf] lhDd]jf/L
tf]Sg' kg]{5 . ;+:yfn] sDtLdf @ jif{df ;a} zfvf sfof{nosf] cfGtl/s n]vfk/LIf0f ;DkGg ug'{
kg]{5 . ;fy} /fli6«o :t/sf ;+:yfn] sDtLdf tLg jif{df Ps k6s System Audit u/fpg' kg]{5 .
cfGtl/s n]vfk/LIfsn] sDtLdf q}dfl;s ?kdf cfˆgf] k|ltj]bg l;w} n]vfk/LIf0f ;ldlt ;dIf
k]z ug]{ Joj:yf ug'{ kg]{5 . pQm k|ltj]bgdf b]xfosf ljifox? ;d]t ;dfj]z ePsf] x'g' kg]{5M–
-c_ cfGtl/s n]vfk/LIf0fdf ;+nUg hgzlQmsf] ljj/0f .
-cf_ ;f] sfo{ ;DkGg ug{ nfu]sf] sfo{ lbg .
-3_ s'g} Pp6f ;+:yfsf] Internal Audit ;DaGwL sfo{ ug{ lhDd]jf/L tf]lsPsf] JolQm jf ;+:yf tyf ;f]
;+:yfsf ;fem]bf/ jf sd{rf/Ln] ;f] ;+:yfsf] Statutory Audit ;DaGwL sfo{df ;+nUg x'g kfpg]
5}g . To;}u/L s'g} Pp6f ;+:yfsf] Statutory Audit ;DaGwL sfo{ ug{ lhDd]jf/L tf]lsPsf] JolQm jf
;+:yf tyf ;f] ;+:yfsf ;fem]bf/ jf sd{rf/Ln] ;f] ;+:yfsf] Internal Audit ;DaGwL sfo{df ;+nUg
x'g kfpg] 5}gg\ .
-ª_ ;+:yf ;j{;fwf/0fsf] /sd kl/rfng ug]{ ;+:yf ePsf] x'Fbf ;~rfnsx?n] ;+:yfsf] cg'udg tyf
;'kl/j]If0f sfo{ a9L ljj]sk"0f{ / ;Ifd t/Lsfn] ug'{ kg]{5 .
-r_ ;+:yfsf sd{rf/Lx?nfO{ clVtof/ k|Tofof]hg u/] klg lghx?sf] lqmofsnfksf] clGtd bfloTj
;~rfnsx?n] g} axg ug'{ kg]{ x'Fbf ;~rfns ;ldltsf] a}7sdf sd{rf/Lx? dfly ul/Psf
;'kl/j]If0f tyf sf/afO{ ;DaGwL clen]v /fVg' kg]{5 .
-5_ ;+:yfsf] nufgL tyf shf{ gLlt, ;DklQ tyf bfloTj Joj:yfkg, ah]l6Ë, of]hgf / cGo cfjZos
ljifodf lnlvt gLlt tyf of]hgf th'{df u/L sd{rf/Lx?nfO{ kfng ug{ nufpg' kg]{5 .
-h_ ;~rfnsx?n] n3'ljQ ljQLo ;+:yfsf] cj:yf Pjd\ ultljlw / Joj:yfkgn] clVtof/ u/]sf gLlt
;DaGwdf lgoldt ?kdf hfgsf/L lnO{ cfjZostf cg';f/ ;'wf/fTds pkfo ckgfpg' kg]{5 .
-em_ ;~rfns ;ldltsf] a}7s k|rlnt sfg'gdf Joj:yf eP cg';f/ a:g' kg]{5 .
-`_ k|rlnt sfg'g / o; a}+saf6 hf/L ePsf gLlt lgb]{zg tyf lgodgsf] kl/kfngf gePdf
;~rfnsx? cfˆgf] kbaf6 avf{:t ;d]t x'g;Sg] x'gfn] To:tf sfg'g, gLlt lgb]{zg tyf lgodg
;DaGwL ljifodf ;~rfnsx? k"0f{ hfgsf/ x'g'sf ;fy} n3'ljQ ljQLo ;+:yfaf6 To:tf sfg'g,
gLlt lgb]{zg tyf lgodg kfngf eP gePsf] ;DaGwdf lgoldt cg'udg ug'{ kg]{5 .
-6_ ;+:yfsf ;~rfnsx?n] lgIf]kstf{sf] xslxt ljkl/t sfo{ u/]df jf o; a}+sn] dfu u/]sf sfuhftx?
pknAw gu/fPdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !)) adf]lhd To:tf ;~rfns tyf
kbflwsf/LnfO{ nufOPsf] hl/jfgf JolQmut ?kdf ltg'{ kg]{5 . o;/L JolQmut ?kdf lt/]sf] hl/jfgf
/sdnfO{ ;DalGwtn3'ljQ ljQLo ;+:yfn] cfˆgf] lx;fjdf vr{ n]vL e'QmfgL lbg kfpg] 5}g .
-7_ k|rlnt sfg'gn] tf]s]sf] cj:yfdf afx]s n3'ljQ ljQLo ;+:yfsf u}/–sfo{sf/L ;~rfns tyf
cGo ;~rfnsx?n] k|d'v sfo{sf/L clws[tsf] cg'kl:yltdf k|d'v sfo{sf/L clws[tsf] x}l;otn]
b}lgs sfo{;~rfng ug{ kfOg] 5}g . ;fy}, cWoIf tyf ;~rfnsx?n] cfˆgf] ;+:yfsf] n]6/Kof8
tyf 5fk k|of]u u/L s'g} klg kqfrf/ ug{ kfOg] 5}g . t/, cWoIfnfO{ a}+s tyf ljQLo ;+:yf
;DaGwL P]g, @)&# sf] bkmf @# sf] pkbkmf -$_ adf]lhd ;~rfnsn] n3'ljQ ljQLo ;+:yfsf]
Joj:yfkgsf] b}lgs sfd sf/afxLdf x:tIf]k ug'{ x'Fb}g eGg] Joj:yfsf] cwLgdf /xL b}lgs sfo{

30
 ;~rfng;+u ;DalGwt jfx]ssf ljifodf n]6/Kof8 tyf 5fk k|of]u u/L kqfrf/ ug{ eg] o;
Joj:yfn] afwf kg]{ 5}g .
-8_ ;~rfns ;ldltsf] a}7sdf ;~rfns afx]ssf JolQmnfO{ cfdGq0f u/L ;~rfns ;/x a}7s eQf
tyf cGo ;'ljwf k|bfg ug{ kfOg] 5}g . t/, ;+:yfsf] ;~rfns ;ldltn] cfjZostf dxz'; u/]df
vf; vf; ljifodf /fo÷k/fdz{sf nflu ljQLo :jfy{ gePsf] ljifo lj1 JolQmnfO{ ;ldltsf]
a}7sdf cfdGq0f u/L cfjZos /fo÷k/fdz{ k|fKt u/L ;f] jfkt tf]lsPsf] kfl/>lds k|bfg ug{,
sDkgL ;lrj tyf ;lrjfnosf sd{rf/Lx?nfO{ ;~rfns ;ldltn] tf]s] adf]lhdsf] vr{ k|bfg
ug{ of] Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
-9_ ;+:yfdf lgjf{lrt÷dgf]gog ePsf] k|To]s ;~rfnsn] cfkm" lgjf{lrt jf dgf]lgt ePsf] ldltn]
a9Ldf #% lbgleq a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf !@& adf]lhd kb tyf
uf]kgLotfsf] zky lnO ;Sg' kg]{5 . cWoIfn] ;ky lnFbf sf7df8f}+ pkTosfleq k|wfg sfof{no
/x]sf /fli6«o :t/sf n3'ljQ ljQLo ;+:yfx?sf] xsdf o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg
ljefusf sfo{sf/L lgb]{zs jf lgb]{zs ;dIf / sf7df8f}F pkTosf aflx/ k|wfg sfof{no /x]sf]
;+:yfx?sf] xsdf ;DalGwt If]q x]g]{ g]kfn /fi6« a}+s sfof{nosf] lgb]{zs ;dIf kb tyf
uf]kgLotfsf] ;ky lng' kg]{5 . To;}u/L, ;~rfns tyf sfo{sf/L k|d'vn] ;+:yfsf] cWoIf ;dIf /
cGo kbflwsf/L tyf sd{rf/Ln] sfo{sf/L k|d'v jf lghn] tf]s]sf] kbflwsf/L ;dIf ;ky lng'
kg]{5 . o; Joj:yf adf]lhd ;ky glnPdf ;ky glng] ;DalGwt cWoIf, ;~rfns, kbflwsf/L
jf sd{rf/L :jtM pQm kbaf6 x6\g]÷avf{:t x'g]5 .
-0f_ sfo{sf/L k|d'vsf] ;]jf ;'ljwfsf] lgwf{/0f tf]lsPsf] dfu{bz{g cg';f/ ug'{ kg]{ .
a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf !@) df ePsf] Joj:yf ;d]tsf] cfwf/df
;+:yfn] Joj:yfkg vr{ Pjd\ sfo{sf/L k|d'vsf] tnj, eQf tyf cGo cfly{s ;'ljwfx? lgwf{/0f
ug]{ ;DaGwdf o; a}+såf/f hf/L dfu{bz{{gdf plNnlvt dfkb08 cg';f/ ug'{ kg]{]5 .
-t_ ;~rfns lzIff sfo{qmd M
-!_ ;+:yfdf gofF ;~rfns lgo'Qm÷dgf]lgt eO{ cfP kZrft\ ;DalGwt ;+:yfn] cfˆgf] ;+/rgf,
Joj;fosf] k|s[lt, ;+:yfut ;'zf;g, ;+:yfut /0fgLlt, Joj;flos of]hgf, ;~rfnssf]
st{Jo tyf pt/bfloTj, hf]lvd Joj:yfkgsf ;DaGwdf ckgfOPsf /0fgLlt, ;dli6ut
cfly{s Pjd\ ljQLo cj:yf, jt{dfg sfg'gL Joj:yf, k|rngdf /x]sf a}+lsË ;]jf tyf k4lt
/ o; a}+saf6 hf/L ul/Psf lgb]{zg cflb ljifox? ;d]6L Ps dlxgfleq cled'vLs/0f -
Orientation_ u/fpg' kg]{5 .

-@_ ;+:yfn] ;du| a}+lsË k|0ffnLsf] ;+:yfut ;'zf;g Pjd\ hf]lvd Joj:yfkgsf] u'0f:t/ ;'wf/
ug{sf nflu kf/blz{tf (Transparency), v'nf;f (Disclosure), :jfy{sf] åGå (Conflict of
Interest), cg'kfngf (Compliance) / cGo lgofds lgsfo;Fusf] ;DaGw Pjd\ ;dGjo
nufotsf ljifodf c;n cEof; (Best Practice) ;d]6L cfˆgf ;a} ;~rfnsx?nfO{
cfjZostfg';f/ cled'vLs/0f÷ k'gtf{huL u/fpg] Joj:yf ldnfpg ;Sg]5g\ .
-#_ a'Fbf g+= ! / @ cg';f/ cled'vLs/0f÷ k'gtf{huL u/fpg] sfo{ g]kfnleq dfq ug'{ kg]{ 5 .

31
 -$_ ;+:yfsf] ;~rfns ;ldltn] a'Fbf g+= !, @ / # df ePsf] Joj:yf ;d]6L ;~rfnssf] of]Uotf
tyf a}lsË If]qsf] sfo{ cg'ejsf cfwf/df k|To]s ;~rfnsnfO{ k|bfg ug]{ ;~rfns lzIff
sfo{qmd ;DaGwL sfo{ljlw agfO{ nfu" ug'{ kg]{5 .
-y_ Psf3/sf kl/jf/sf ;b:o Pp6} n3'ljQ ljQLo ;+:yfdf Ps} ;dodf ;~rfns, k|d'v sfo{sf/L
clws[t tyf lgh kl5sf] lgs6td tNnf] jl/otfsf] kbdf lgo'Qm x'g kfOg] 5}g .
-b_ ;~rfnsnfO{ a}7sdf pkl:yt eP afkt kfpg] a}7s eQf nufotsf ;'ljwf / ;+:yfsf] sfd
ubf{sf] kfl/>lds tyf cGo ;'ljwf lgodfjnLdf :ki6 pNn]v gu/L k|bfg ug{ kfOg] 5}g .
#= sfo{sf/L k|d'vsf] lgo'lQm ;DaGwL Joj:yf
-!_ ;+:yfsf] ;+Rffns ;ldltn] k|rlnt sfg'g tyf ;+:yfsf] k|aGwkq / lgodfjnLsf] cwLgdf /xL
sfo{sf/L k|d'vsf] lgo'lQm ug'{ kg]{5 . o;/L sfo{sf/L k|d'vsf] lgo'lQm ubf{ ;+:yfut ;'zf;g tyf
cfGtl/s lgoGq0f Pjd\ ;Gt'ngsf] b[li6sf]0fn] ;~rfns ;ldltsf] cWoIf÷;b:onfO{ sfo{sf/L
k|d'vsf] ?kdf lgo'Qm ug{ pko'Qm x'g] 5}g .
-@_ sfo{sf/L k|d'vsf] ?kdf lgo'Qm x'g] JolQmdf k|rlnt a}+s tyf ljQLo ;+:yf ;DaGwL sfg'gdf
plNnlvt of]Uotf tyf cg'ejsf cltl/Qm b]xfosf yk of]Uotf, cg'ej tyf u'0fx? x'g' kg]{5 .
-s_ n3'ljQ sf/f]af/sf] nflu cfjZos kg]{ Joj;flos cg'ej xfl;n u/]sf],
-v_ ;+:yfsf] b}lgs sfo{ ;Dkfbgdf cfGtl/s lgoGq0f / k|rlnt sfg'gsf] kl/kfngf ug]{ u/fpg]
;Ifdtf ePsf],
-u_ a}+lsË jf ljQLo Joj;fosf] pRr txdf sfo{ u/]sf],
-3_ 6f6 gkN6]sf] jf e|i6frf/ jf a]OdfgL jf hfn;fhLsf] cf/f]kdf ;hfo gkfPsf],
-ª_ k|x/L k|ltj]bgdf cfk/flws k[i7e"ld (Criminal Record) gb]lvPsf] jf cfk/flws
k[i7e"ld (Criminal Record) b]lvPsf] eP ;hfo e'Qmfg u/]sf] % jif{ JotLt eO{
;s]sf] .
-r_ cfˆgf] k"j{ sf/f]af/df o; a}+saf6 lgnDag gul/Psf] jf o; a}+saf6 ePsf] cg';Gwfgdf
z+sf:kb sf/f]af/df ;+nUg egL ls6fg gul/Psf] jf To:tf] lgnDagaf6 km's'jf ePsf] %
jif{ k'u]sf] jf To:Tff] z+sf:kb sf/f]af/sf] ;+nUgtfaf6 ;kmfO kfPsf],
-5_ sfnf];"rLdf ;dfj]z gePsf] jf To:tf] ;"rLaf6 k'ms'jf ePsf] tLg jif{ k'u]sf] .
-#_ ;+:yfn] sfo{sf/L k|d'vsf] lgo'lQm u/]df, sfo{sf/L k|d'vn] /flhgfdf lbPdf, avf{:t ePdf jf cGo
s'g} sf/0fn] kbd'Qm x'Fbf / ;~rfns ;ldltdf x]/k]m/ x'Fbf o; a}+ssf] a}+s tyf ljQLo ;+:yf
lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefunfO{ t'?Gt hfgsf/L lbg' kg]{5 .
-$_ sfo{sf/L k|d'v b]z aflx/ hfg'kg]{ ePdf jf cfˆgf] cf]xf]bfsf] sfo{ ug{ g;Sg] ePdf jf ;ft
lbgeGbf a9L ;do ljbfdf a:g'kg]{ ePdf lghsf] :yfgdf sfd ug]{ JolQmsf] ;DaGwdf o; a}+ssf]
a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefunfO{ k"j{ hfgsf/L lbg' kg]{5 .
-%_ ;+:yfsf] sfo{;~rfng, sf/f]af/, Jofj;flos of]hgf tyf d'gfkmfl:ylt ;d]tnfO{ b[li6ut u/L
sfo{sf/L k|d'v, cGo kbflwsf/L tyf sd{rf/Lx?sf] tnj tyf ;'ljwf lgwf{/0f ug'{ kg]{5 .
-^_ Pp6f n3'ljQ ljQLo ;+:yfsf] sfo{sf/L k|d'vn] csf]{ Ohfhtkqk|fKt ;+:yfdf kbflwsf/Lsf] ?kdf
/xL sfo{ ug{ kfpg] 5}g .

32
 -&_ n3'ljQ ljQLo ;+:yfsf] sfo{sf/L k|d'v csf{] s'g} Joj;flos ;+:yfdf sfo{sf/L k|d'v, kbflwsf/L,
sd{rf/L jf cGo s'g} kbdf /xL sfd ug{ kfpg] 5}g . t/ ;+:yfn] …k"jf{wf/ ljsf; a}+sÚ df nufgL
u/]sf] cj:yfdf ;f] ;+:yfsf] ;~rfns x'g o; Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
o; k|of]hgsf nflu …Joj;flos ;+:yfÚ eGgfn] d'gfkmf cfh{g ug]{ p2]Zo /fvL ;~rflnt s'g} klg
;+:yfnfO{ a'em\g' kg]{5 .
-*_ ;+:yfsf] r'Qmf k'FhLsf] ! k|ltzt jf ;f]eGbf a9L z]o/ wf/0f ug]{ z]o/wgL / lghsf] Psf3/sf
kl/jf/ ;f] ;+:yfsf] ;~rfns tyf sfo{sf/L k|d'vsf] kbdf afx]s cGo s'g} txsf] kbdf lgo'Qm
x'g of]Uo x'g] 5}g .
/fli6«o:t/sf] æ3Æ ju{sf] Ohfhtkqk|fKt ;+:yfdf r'Qmf k'FhLsf] % k|ltzt jf ;f]eGbf a9L x'g] u/L
z]o/ wf/0f ug]{ z]o/wgL / lghsf] Psf3/ kl/jf/sf ;b:o ;f] ;+:yfsf] sfo{sf/L k|d'v nufot
s'g} klg txsf] sd{rf/Ldf lgo'lQm÷k'glg{o'lQm x'g of]Uo x'g] 5}g . of] lgb]{zg hf/L xF'bfsf avt
s'g} JolQm ;+:yfsf] sfo{sf/L k|d'v kbdf axfn /x]sf] eP ljBdfg sfo{sfnsf] afFsL cjlw k'/f
ug{ eg] of] lgb]{zgn] afwf k'u]sf] dflgg] 5}g .
-(_ lhNnf:t/df s]Gb|Lo sfof{no jf skf]{/]6 sfof{no /x]sf n3'ljQ ljQLo ;+:yfsf sfo{sf/L k|d'v
sfof{no sfdsf] l;nl;nfdf afx]s ;f]xL sfof{nodf lgoldt pkl:yt x'g' kg]{5 .
-!)_ ;+:yfsf]] k|d'v sfo{sf/L clws[t kb l/Qm ePsf] tLg dlxgfleq clgjfo{ ?kdf kbk"lt{ ul/;Sg'
kg]{5 . To;}u/L Ohfhtkqk|fKt ;+:yfn] Joj:yfksLo kb egL tf]s]sf kbx? ;d]t l/Qm ePsf]
tLg dlxgfleq clgjfo{ ?kdf kbk"lt{ ul/;Sg' kg]{5 . ;DalGwt ;+:yfn] ;f]xL adf]lhdsf] Joj:Yff
cfˆgf] sd{rf/L ;]jf ljlgodfjnLdf ;d]t pNn]v ug'{kg]{5 .
t/, Ps cfk;df ufEg]÷ufleg] jf k|fKtLsf] k|lqmofdf /x]sf n3'ljQ ljQLo ;+:yfx? jLr
ufEg]÷ufleg] jf k|fKtL ug]{ ;DaGwdf o; a}+saf6 ;}4flGts ;xdlt lbO;lsPsf] cj:yfdf o; a}+ssf]
:jLs[lt lnO{ k|d'v sfo{sf/L clws[tsf] lgo'lQmsf] ;dofjlw yk ug{ ;lsg]5 .
-!!_ ;+:yfsf] ;~rfns ;ldltn] k|d'v sfo{sf/L clws[tnfO{ lgo'Qm ug]{ l;nl;nfdf kfl/>lds / cGo
;'ljwf nufotsf laifodf s/f/ ;Demf}tf ubf{ ;f] ;Demf}tfdf ;]jf ;'ljwf ;DaGwL zt{x? ls6fg u/L
:ki6 ?kdf pNn]v ug'{ kg]{5 . o;/L s/f/ ;Demf}tf ubf{ ;fljssf] ;]jf cjlw ;d]t hf]8L pkbfg
nufotsf ;'ljwf k|bfg ug]{ u/L ;Demf}tf ug{ kfOg] 5}g . ;+:yfnfO{ ljQLo ef/ kg]{ ;]jf ;'ljwf
;DaGwL zt{x? pNn]v ubf{ k|rlnt sfg'gL Joj:yf jf ljlgodfjnLsf] Joj:yf adf]lhd x'g] egL
låljwfo'Qm / cg]sfyL{ zAb k|of]u u/L s/f/ ;Demf}tf ug{ kfOg] 5}g . ;+:yfs} sd{rf/Lx? dWo]af6
k|d'v sfo{sf/L clws[t kbdf lgo'Qm ePsf] cj:yfdf lghn] vfOkfO cfPsf] ;]jf ;'ljwf kfpg] eP
;f] ;d]t s/f/gfdfdf pNn]v ug'{kg]{5 . ;fy}, of] Joj:yf x'g' cufj} ul/Psf ;Demf}tfx?sf ;DaGwdf
;DalGwt n3'ljQ ljQLo ;+:yfn] o;} Joj:yf adf]lhd x'g] u/L ;fljs ;Demf}tfdf tbg'?kn]
;+zf]wg÷kl/dfh{g ug'{ kg]{5 .
$= sd{rf/Lx?n] kfngf ug'{ kg]{ cfr/0f ;DaGwL Joj:yf
-!_ sd{rf/Lx?n] b]xfo adf]lhdsf Go"gtd :jLsf/of]Uo cfr/0fsf] :t/ sfod ug'{ kg]{5 M–
-s_ o; a}+sn] hf/L u/]sf] cfr/0f ;DaGwL Joj:yf kfngf ug]{ arga4tf ;lxt x:tfIf/ ug'{
kg]{5 .

33
 -v_ cfˆgf] dftxtsf sd{rf/Lx?nfO{ cfr/0fsf] ljifodf lgb]{zg lbg] / hfgsf/L lng] pQ/bfloTj
ljefuLo k|d'vx?sf] x'g]5 . sd{rf/Ln] cg'zf;g jf lgod pNn+3g u/]df To;sf] k|ltj]bg
;DalGwt ljefuLo k|d'vn] hgzlQm Joj:yfkg ljefunfO{ pknAw u/fpg' kg]{5 / k|zf;g
ljefun] pQm k|ltj]bgsf] clen]v ;'kl/j]If0fsf] qmddf o; a}+ssf] ;'kl/j]If0f 6f]nLnfO{
pknAw u/fpg' kg]{5 .
-@_ sd{rf/Lx? ;+:yfsf] lxt ljk/Ltsf b]xfosf ultljlwdf ;+nUg x'g kfOg] 5}g M
-s_ sd{rf/Lx? k|ToIf jf ck|ToIf ?kdf n3'ljQ ljQLo ;+:yfsf] lxt ljkl/t x'g] s'g} klg
lsl;dsf] ultljlwdf ;+nUg x'g' x'Fb}g .
-v_ ;+:yfsf] sd{rf/L cfˆgf] ljQLo :jfy{ /x]sf] u|fxs;Fusf] sf/f]af/df k|ToIf jf ck|ToIf ?kdf
;+nUg x'g' x'Fb}g .
-u_ cfˆgf u|fxs;Fu z]o/ :jfldTj, ;fe]mbf/, C0f lng] jf lbg] cflb s'g} lsl;dsf] ljQLo
:jfy{ ufFl;Psf] 5 eg] lghn] cfˆgf lgs6td ;'kl/j]IfsnfO{ tTsfn} To; s'/fsf]
hfgsf/L lbg' kg]{5 .
t/, lgs6td ;'kl/j]Ifsn] lghsf] ljQLo :jfy{ ufFl;Psf] 5 egL k|dfl0ft gu/];Dd
;fj{hlgs ?kdf lgisfzg ul/Psf z]o/÷C0fkqx?sf] sf/f]af/sf] xsdf o; lsl;dsf]
k|ltjGw nfu' x'g]5}g .
-3_ cfk"m sfo{/t /x]sf];+:yfsf] cltl/Qm cGo s'g} klg :yfgdf k"0f{sfnLg ?kdf Joj;fo
;~rfng ug'{ x'Fb}g .
-#_ cf+lzs ?kdf sfd ug{ :jLs[lt lng' kg]{
sd{rf/Ln] ;f] ;++:yf afx]s cGo s'g} klg ;+:yfdf cf+lzs ?kdf sfd ug{' jf cGo Joj;flos
ultljlwdf ;+nUg x'g'eGbf klxn] n3'ljQ ljQLo ;+:yfsf] Joj:yfkgaf6 lnlvt :jLs[lt lng' kg]{5 .
cfˆgf] ;+:yfsf] lxtdf k|lts"n c;/ gkg]{ ePdf dfq lghnfO{ cf+lzs ?kdf sfd ug{ lnlvt
:jLs[lt lbg ;Sg]5 .
-$_ sd{rf/L ;~rfns÷;Nnfxsf/ x'g gkfpg] ;DaGwL Joj:yf
n3'ljQ ljQLo ;+:yf jf To:tf] ;+:yfsf] clwsf+z :jfldTj jf lgoGq0fdf /x]sf] ;+:yfsf] axfnjfnf
sd{rf/L s'g} klg Ohfhtkqk|fKt ;+:yfsf] ;~rfns÷;Nnfxsf/ x'g kfpg] 5}g .
t/, b]xfo adf]lhd x'g o; lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g M–
-s_ k|rlnt sfg'g adf]lhd Ohfhtkqk|fKt ;+:yfn] :yfkgf u/]sf] ;xfos sDkgLx?sf]
;~rfns x'g,
-v_ g]kfn ;/sf/sf] nufgL ePsf Ohfhtkqk|fKt ;+:yfn] csf]{ s'g} Ohfhtkqk|fKt
;+:yfdf nufgL u/]sf] sf/0fn] To:tf] Ohfhtkqk|fKt ;+:yfdf ;~rfns dgf]gog ug'{
kbf{ g]kfn ;/sf/sf] :jLs[lt lnO{ cfˆgf] s'g} ;~rfns To:tf] csf]{ Ohfhtkqk|fKt
;+:yfsf] ;~rfnsdf dgf]gog x'g, jf
-u_ gfkmf sdfpg] p2]Zo gePsf ;fdflhs ;]jfdf ;+nUg ;+:yfx? h:t}M wfld{s,
;f+:s[lts, z}lIfs, k/f]ksf/L h:tf ;+:yfx?sf] lgodsf] kl/lwleq /xL ;~rfns x'g .

34
-%_ ;+/Ifssf] x}l;otdf /xg gx'g]
sd{rf/Lx?n] u|fxssf] hdLg tyf hfoh]yf ;DaGwL sf/f]af/df k|zf;s jf ;+/Ifssf] x}l;otn]
;+nUg x'g' x'Fb}g . t/ sy+sbflrt o:tf] sfo{df ;+nUg x'g' k/]df sfo{sf/L k|d'vaf6 To;sf] lnlvt
:jLs[lt lng' kg]{5 .
-^_ kbsf] b'?kof]u ug{ gx'g]
sd{rf/Ln] cfˆgf] kb / gfd b'?kof]u u/L s'g} klg lsl;dsf] JolQmut kmfObf x'g] lqmofsnfkdf
;+nUg x'gkfOg] 5}g . sd{rf/L jf lghsf gft]bf/n] ;d]t lghx? axfn /x]sf] n3'ljQ ljQLo
;+:yf;Fu sf/f]af/ ubf{ kfl/jfl/s ;DaGwsf] k|efj kfg{ kfOg] 5}g . ;fy}, ;fdfgx?sf] vl/b laqmL
ubf{, z]o/ nufot cGo k||Tofe"lt sf/f]af/df k|fyldstf kfpg jf lbgsf nflu kbsf] pkof]u ug{
kfOg] 5}g .
-&_ ;"rgfsf] b'?kof]u ug{ gx'g]
sd{rf/Ln] ;+:yfsf] sf/f]af/sf] l;nl;nfdf k|fKt s'g} klg ;"rgfsf] b'?kof]u ug{ tyf lwtf]kq
Joj;foLsf] ?kdf sf/f]af/df ;+nUg x'g kfOg] 5}g . ;+:yfsf] sfdsf] l;nl;nfdf afx]s cfk"m
dftxtsf sd{rf/LnfO{ ;d]t uf]Ko /fVg' kg]{ ;"rgf tyf clen]vsf] hfgsf/L lbg' x'Fb}g .
-*_ clen]v / sf/f]af/sf] k|ltj]bg /fVg' kg]{
;+:yfsf] n]vf ;DaGwL clen]v / k|ltj]bg k"0f{ Pjd\ b'?:t x'g'kg]{ 5 . sd{rf/Ln] cgflws[t ?kdf
n3'ljQ ljQLo;+:yfsf] n]vf clen]v / sfuhftdf JolQmut ?kdf yk36 ug{ kfOg] 5}g . o:tf]
u/]df lgh sd{rf/L k|rlnt sfg'g adf]lhd ;hfosf] efuLbf/ x'g]5 .
-(_ uf]kgLotf sfod /fVg' kg]{
-s_ sd{rf/Ln] k|rlnt sfg'g adf]lhd u|fxssf] ;"rgf / u|fxs;Fu ePsf] sf/f]af/sf]
uf]kgLotf sfod /fVg' kg]{5 . lgh ;]jfaf6 lgj[Q eO;s]kl5 klg To:tf] sf/f]af/sf]
uf]kgLotf
-k|ltlnlk clwsf/, cGo kqfrf/, n]vf / u|fxs;Fu ePsf] cGo sf/f]af/sf] ljj/0f_ cfˆgf]
jf c? s;}sf] ljQLo :jfy{sf] nflu k|of]u ug{ kfOg] 5}g .
-v_ s'g} u|fxssf] Joj;flos jf ljQLo ;"rgf u|fxssf] lnlvt :jLs[lt lnP/ cGo JolQm jf
;+:yfnfO{ lbg ;lsg] 5 .
t/, k|rlnt sfg'gsf] cwLgdf /xL a}+lsË sf/f]af/ ;DaGwL ljj/0fx? t];|f] kIfnfO{
pknAw u/fpFbf uf]kgLotf eË ePsf] dflgg] 5}g .
-!)_ lgikIf / ;dfg Jojxf/ ug'{ kg]{
sd{rf/Lx?n] u|fxs;Fusf] ldqtf / ;DaGwaf6 k|efljt geO{ lgikIf Pjd\ ;dfgtfsf] cfwf/df
Jofj;flos sf/f]af/ ug'{ kg]{5 .
-!!_ lnlvt ?kdf hfgsf/L lbg' kg]{
;+:yfn] dfly n]lvP adf]lhdsf] sd{rf/Ln] cfr/0f ;DaGwL Joj:yf :jLsf/ u/]sf] tyf
cfjZos b]v]df cfˆgf] cfGtl/s sfo{ k|0ffnLsf] nflu yk cfr/0f ;DaGwL Joj:yf tof/ u/L

35
 ;f] :jLsf/ u/]sf] hfgsf/L o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / n3'ljQ ;+:yf
;'kl/j]If0f ljefunfO{ lnlvt ?kdf hfgsf/L lbg' kg]{5 .
-!@_ cfr/0f ;DaGwL Joj:yf kfngf eP÷gePsf] hfgsf/L lbg' kg]{
sd{rf/Ln] o; lgb]{zgdf tf]lsPsf cfr/0f ;DaGwL Joj:yf clgjfo{ ?kdf kfngf u/]÷gu/]sf]
ljj/0f cfly{s jif{ ;dfKt ePsf] ldltn] !% lbgleq clgjfo{ ?kdf o; a}+ssf] n3'ljQ ;+:yf
;'kl/j]If0f ljefudf k7fpg' kg]{5 . sd{rf/Ln] tf]lsPsf] cfr/0f kfngf gu/]df ;f] ;DaGwL
ljj/0f / lghdfly ul/Psf] sf/afxLsf] hfgsf/L o; a}+ssf] pQm ljefudf t'?Gt k7fpg' kg]{5 .
-!#_ sd{rf/LnfO{ shf{ k|bfg ug]{ ;DaGwdf
;+:yfn] cfˆgf sd{rf/LnfO{ sd{rf/L ;]jf ljlgodfjnLdf plNnlvt ;fk6L÷;'ljwfsf cltl/Qm
cfˆg} jf cGo s'g} a}+s tyf ljQLo ;+:yfdf /flvPsf] d'2tL /l;b, ;'grfFbL tyf g]kfn
;/sf/÷g]kfn /fi6« a}+sn] hf/L u/]sf] C0fkq÷jrtkqsf] lwtf]df shf{ k|bfg ug{ ;Sg]5 .
-!$_ s'g} klg a}+s tyf ljQLo ;+:yf / C0f c;"nL Gofoflws/0f nufot cGo lgsfox?af6 ul/g]
lnnfd a9fa9 nufot C0f c;"nL ;DaGwL sfo{x?df ;DalGwt a}+s tyf ljQLo ;+:yfsf
sd{rf/L k|ToIf jf ck|ToIf ?kdf ;xefuL x'g kfpg] 5}gg\ . a}+s tyf ljQLo ;+:yfn] cfˆgf]
sd{rf/L ;]jf ljlgodfjnLdf ;d]t ;f]xL cg'?k kl/dfh{g ug'{kg]{5 .
%= sd{rf/L bIftf clej[l4 ;DaGwdf
;+:yfn] cfkm\gf sd{rf/Lx?sf]] bIftf clej[l4sf nflu k|To]s jif{ ut cfly{s jif{sf] sd{rf/Lsf] s'n
tnaeQf vr{sf] Go"gtd # k|ltzt /sd tflnd tyf j[lQ ljsf;df vr{ ug'{ kg]{5 . o:tf] vr{ ubf{
lgDgfg';f/sf zt{x? kfngf ug'{ kg]{5 M–
-s_ tflnd tyf j[lQ ljsf; vr{af6 ;+:yfsf ;a} sd{rf/Lx?n] bIftf clej[l4df ;dfg cj;/ k|fKt
ug]{ u/L cfjZos Joj:Yff ldnfpg' kg]{5 . ;fy}, n3'ljQ ljQLo ;+:yfsf ;~rfns ;ldltn]
sd{rf/Lx?sf]] bIftf clej[l4 ;DaGwdf sfo{ljlw agfO{ nfu" ug'{kg]{5 .
-v_ ;~rfns ;ldltsf cWoIf, ;~rfns / k|d'v sfo{sf/L clws[tsf] ljb]z e|d0f ;DaGwL s'g} klg
vr{ / cfˆgf] ;+:yfsf] tkm{af6 k|ltlglwTj ub}{ ;ef jf ;Dd]ngdf ;xefuL x'Fbfsf] k|ltlglw
d08nsf] vr{ o; cGtu{t ;dfj]z ug{ kfOg]5}g .
-u_ k|fylds a}lsË sfo{ (Core Banking Functions) ;Fu k|ToIf ;DalGwt a9Ldf tLg dlxgf;Ddsf]
:jb]zL jf ljb]zL tflnd tyf uf]i7L ;DaGwL vr{ ;dfj]z ug{ kfOg]5 .
-3_ tflnddf dgf]lgt÷;xefuL x'Fbf a}+ssf] lgodfg';f/ nfUg] vr{ o; cGtu{t ;dfj]z ug{ kfOg]5 .
-ª_ tflnd k|bfos ;+:yfsf] 5g}f6 ubf{ To:tf] ;+:yfsf] Voflt, k|lti7f / ljZj;gLotfnfO{ cfwf/
agfpg' kg]{5 .
-r_ :jb]zL tflnd tyf uf]i7Lsf] xsdf a}+lsª If]q;Fu ;DalGwt tflnd k|bfg ug]{ ;+:yf, g]kfn /fi6«
a}+s tyf g]kfn ;/sf/n] cfof]hgf u/]sf tflnd, uf]i7L, cg'lzIf0f sfo{qmd, ;]ldgf/ cflbdf
;xefuL u/fpFbf nfUg] vr{ tyf ;+:yf cfkm}n] jf cfˆg} cfjf;Lo tflnd s]Gb| dfkm{t\ tflnd
;~rfng ubf{ nfUg] vr{nfO{ tflnd tyf j[lQ ljsf; vr{df ;dfj]z ug{ kfOg]5 .

36
 -5_ rfn' cfly{s jif{df sd{rf/Lx?sf]] bIftf clej[l4df tf]lsP cg';f/ vr{ x'g g;s]df To:tf] afFsL
/sdnfO{ sd{rf/Lsf]] bIftf clej[l4 sf]ifdf hDdf u/L cfufdL cfly{s jif{df vr{ ug{' kg]{5 .
-h_ ;+:yfn] sd{rf/Lx?nfO{ n3'ljQ sf/f]af/;Fu ;DalGwt tflnd k|To]s @ jif{df slDtdf Ps k6s
k|bfg ug'{ kg]{5 . ;+:yfdf bIf hgzlQmsf] ljsf; ug{sf nflu gofF egf{ ePsf sd{rf/Lx?nfO{
a}+s k|j]z u/]sf] ! dlxgfleq slDtdf b'O{ xKtfsf] cled'vLs/0f tflnd k|bfg ug{'kg]{5 .
-em_ ;+:yfn] sd{rf/LnfO{ k|bfg u/]sf] tflndsf] zLif{s, ldlt, cjlw, tflnd k|fKt ug]{ sd{rf/Lsf]
gfdfjnL nufotsf ljj/0f cfkm\gf] j]a;fO6df cw{jflif{s ?kdf cBfjlws ug'{kg]{5 .
^= cfGtl/s ;ldlt÷pk;ldlt ;DaGwL Joj:yf
-!_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf @@, @^, @&, ^) / ^! df ePsf] Joj:yf
cg';f/ ;~rfns ;ldltn] cfˆgf] hjfkmb]xLdf b]xfo adf]lhd x'g] u/L ;ldlt÷pk–;ldlt u7g
u/L sfd, st{Jo / clwsf/ ;d]t tf]Sg' kg]{5 M
-s_ ;+:yfn] cfˆgf] sfd sf/afxLnfO{ k|efjsf/L ?kdf ;~rfng ug{ ;~rfnssf] ;+of]hsTjdf
b]xfosf ;ldlt jf pk–;ldlt dfq u7g ug'{ kg]{5 .
 n]vfk/LIf0f ;ldlt
 sd{rf/L ;]jf ;'ljwf ;ldlt
 hf]lvd Joj:yfkg ;ldlt
 ;DklQ z'4Ls/0f cg'udg ;ldlt
-v_ v08 -s_ df h'g;'s} s'/f n]lvPsf] ePtfklg s'g} vf; k|of]hgsf] nflu ;do tf]sL
u}/–sfo{sf/L ;~rfnssf] ;+of]hsTjdf pk–;ldlt u7g ug{ eg] jfwf k'u]sf] dflgg] 5}g .
-u_ ;~rfns ;ldltsf cWoIf ;~rfns ;ldlt afx]s cGo s'g} klg cfGtl/s ;ldlt jf
pk–;ldltdf ;dfj]z x'g kfpg] 5}g .
-3_ ;DalGwt ;+:yfn] ;a} ;~rfnsx?sf] of]Uotf / cg'ej v'n]sf] Profile tof/ u/L ;f]sf]
cfwf/df ;~rfnsx?nfO{ pko'Qm ;ldltdf /fVg] Joj:yf ug'{ kg]{5 .
-ª_ ;~rfnssf] ;+of]hsTjdf ul7t ;ldlt÷pk–;ldltsf ;b:o ;~rfnssf] a}7s eQf
;~rfns ;ldlt ;/x / cGo kbflwsf/Lsf] eQf ;~rfnssf] eGbf sd x'g] u/L ;~rfns
;ldltn] tf]s] adf]lhd x'g]5 .
-r_ gfoa sfo{sf/L k|d'v kbdf a9'jf jf gofF kbk"lt{ k|lqmofaf6 lgo'lQm ubf{ sfo{sf/L k|d'vsf]
cWoIftfdf b'O{ hgf ljifout jfXo ljz]if1 /xg] u/L ul7t pk ;ldltsf] l;kmfl/;df
;ldltn] ug'{kg]{5 . gfoj sfo{sf/L k|d'veGbf tNnf] txsf sd{rf/Lsf] a9'jf jf gofF kbk"lt{
ubf{{ k|d'v sfo{sf/L clws[tsf] lgs6td tNnf] jl/otfsf] kbflwsf/Lsf] ;+of]hsTjdf ul7t
kbk"lt{ ;ldltsf] l;kmfl/;df sfo{sf/L k|d'vn] ug]{5 .
-5_ v08 -s_ adf]lhdsf] Pp6f ;ldltdf ;+of]hs /x]sf] ;~rfns csf]{ ;ldltdf ;+of]hs x'g
kfpg] 5}g .

37
 -h_ cfGtl/s n]vfk/LIf0f ljefusf k|d'v / sd{rf/Lx?sf] sfo{;Dkfbg d"NofÍg qmdzM
;~rfns ;ldltn] / n]vfk/LIf0f ;ldltn] ug]{ u/fpg] Joj:yf ug'{ kg]{ .
-em_ Pp6f ;~rfns Ps sfo{sfn eGbf a9L nuftf/ Pp6} ;ldltdf ;+of]hs /xg kfpg] 5}g .
-@_ n]vfk/LIf0f ;ldlt ;DaGwL Joj:yf
;~rfns ;ldltn] u}/sfo{sf/L ;~rfnssf] ;+of]hsTjdf # hgfsf] Pp6f n]vfk/LIf0f ;ldlt u7g
ug'{ kg]{5 . ;f] ;ldltsf] ;b:o ;lrj cfGtl/s n]vfk/LIf0f ljefusf] k|d'v x'g]5 / cfGtl/s
n]vfk/LIf0f ljefu gePsf] cj:yfdf n]vf÷ljQ ljefusf] k|d'v afx]ssf] k|d'v ;b:o ;lrj x'g]5
. ;ldltsf] a}7s # dlxgfdf sDtLdf Ps k6s a:g' kg]{5 . ;f] ;ldltn] ;+:yfsf] cfly{s cj:yfsf]
;dLIff, cfGtl/s lgoGq0f, n]vfk/LIf0f ;DaGwL sfo{qmd / n]vfk/LIf0fsf] kl/0ffd ;DaGwdf
lj:t[t 5nkmn u/L n3'ljQ ljQLo ;+:yfsf] Joj:yfkgnfO{ cfjZos lgb]{zg lbg]5 . n3'ljQ
ljQLo ;+:yfsf cfGtl/s / jfx\o n]vfk/LIfsx?n] ;f] ;ldltdf l;w} kx'Fr /fVg ;Sg]5g\ .
lghx?n] k]z ug]{ k|ltj]bg / o; ;ldltsf] k|ltj]bg pk/ n3'ljQ ljQLo ;+:yfsf] ;~rfns
;ldltn] lj:t[t 5nkmn ug'{ kg]{5 . n3'ljQ ljQLo ;+:yfdf u7g x'g] n]vfk/LIf0f ;ldltdf
sfo{sf/L k|d'vnfO{ ;b:osf] ?kdf /fVg kfOg] 5}g t/ cfjZostf k/]sf] cj:yfdf cfdlGqt
;b:osf] ?kdf af]nfpg jfwf k'u]sf] dflgg] 5}g .
;ldltsf] k|d'v pQ/bfloTj
-s_ k|rlnt sfg'g adf]lhd;+:yfsf] ;du| ljQLo cj:yf, cfGtl/s lgoGq0f, n]vfk/LIf0f of]hgf
/ cfGtl/s n]vfk/LIf0fdf cf}+NofOPsf ljifox?df cfjlws ?kdf ;dLIff u/L ;f] ;DaGwdf
ckgfpg' kg]{ sbd af/] Joj:yfkgnfO{ cfjZos lgb]{zg lbg] / ;f] ;DaGwL ;'emfj
;~rfns ;ldltdf k]z ug]{ .
-v_ afXo n]vfk/LIfsn] k]z u/]sf] n]vfk/LIf0f k|ltj]bgdf cf}+NofOPsf a'Fbf÷s}lkmotx? pk/
;dLIff u/L ;'wf/fTds sbd rfNg Joj:yfkgnfO{ lgb]{zg lbg] .
-u_ g]kfn /fi6« a}+saf6 lg/LIf0f tyf ;'kl/j]If0f u/L k|ltj]bgdf cf}NofOPsf a'Fbf÷s}lkmotx?sf]
sfof{Gjog eP÷gePsf] ;DaGwdf ;dLIff ug]{ tyf tL ljifox?sf] clen]v u/L ;~rfns
;ldltnfO{ hfgsf/L u/fpg] .
-3_ ;+:yfsf] jflif{s ljQLo ljj/0fnfO{ ;xL / oyfy{ agfpg Joj:yfkgnfO{ ;xof]u ug]{ .
-ª_ n3'ljQ ljQLo ;+:yfsf] sf/f]af/sf] x/–lx;fj ;xL / oyfy{ ePsf] ;DaGwdf ;~rfns
;ldltnfO{ ljZj:t t'Nofpg'sf] ;fy} ;Defljt bfloTj / shf{ juL{s/0f u/L ;f]sf] nflu
/fVg' kg]{ Joj:yf ;DaGwdf lgoldt ?kdf ;dLIff ug]{ .
-r_ k|rlnt sfg'g tyf g]kfn /fi6« a}+saf6 hf/L ul/Psf lgodg Joj:yfx? kfngf u/]÷gu/]sf]
;DaGwdf ;ldltn] ;dLIff ug'{sf ;fy} ;f] ;DaGwL Aoxf]/f cfˆgf] k|ltj]bgdf pNn]v ug'{ kg]{ .
-5_ cfGtl/s n]vfk/LIf0f ;DaGwL lj:t[t sfo{ k|0ffnL tof/ u/L ;f]sf] cfwf/df cfGtl/s
n]vfk/LIf0f u/fpg' kg]{ .
-h_ ;+:yfsf] sfd sf/afxLdf lgoldttf, ldtJolotf, cf}lrTotf, k|efjsfl/tf h:tf s'/fx?
cjnDjg eP÷gePsf] af/] ;dLIff u/L ;~rfns ;ldltnfO{ cfjZos ;'emfj lbg] .

38
 -em_ ;+:yfsf] q}dfl;s ljQLo ljj/0fsf] ;dLIff u/L ;~rfns ;ldlt ;dIf k|ltj]bg k]z ug]{ .
-`_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf ^! / sDkgL P]g, @)^# sf] bkmf !^%
df pNn]v ePsf sfo{x? ug]{ .
-#_ sd{rf/L ;]jf ;'ljwf ;ldlt ;DaGwL Joj:yf
;~rfns ;ldltn] Pshgf u}/–sfo{sf/L ;~rfnssf] ;+of]hsTjdf Pp6f æsd{rf/L ;]jf ;'ljwf
;ldltÆ u7g ug'{ kg]{5 . pQm ;ldltdf;+:yfsf] k|d'v sfo{sf/L clws[t / n]vf ;DaGwL ljefusf
ljefuLo k|d'v ;b:o tyf hgzlQm Aoj:yfkg ;DaGwL ljefusf ljefuLo k|d'v ;b:o ;lrj
x'g]5g\ .;ldltdf cfjZostf cg';f/ cfdGq0f ul/g] ljz]if1 ;lxt a9Ldf % hgf;Dd ;b:o x'g
;Sg]5g\ .
;ldltsf] sfd st{Jo / pQ/bfloTj
-s_ ;+:yfsf] ækfl/>lds lgwf{/0f gLltÆ th'{df ug{ ;~rfns ;ldltnfO{ cfjZos ;xof]u ug]{ .
-v_ ;ldltn] ;do ;dodf ;Dk"0f{ sd{rf/Lx?sf] kfl/>lds ;+/rgfsf] cWoog tyf ljZn]if0f ug]{
/ ahf/sf] kfl/>lds ;+/rgfdf cfPsf] kl/jt{gn] n3'ljQ ljQLo ;+:yfdf kfg]{ k|efjsf
;DaGwdf lgoldt ?kn] cWoog u/L ;~rfns ;ldlt ;dIf k|ltj]bg k]z ug]{ .
-u_ ;+:yfsf] ækfl/>lds lgwf{/0f gLltÆ adf]lhd k|rlnt sfg'g tyf gLlt lgb]{zgdf plNnlvt
Joj:yfx?sf] kfngf x'g] u/L k|d'v sfo{sf/L clws[t nufot ;Dk"0f{ sd{rf/Lx?sf] kfl/>lds
j[l4 ug'{ kg]{ b]lvPdf ;f]sf] cfwf/x? ;lxt ;~rfns ;ldltdf l;kmfl/z ug]{ .
-3_ ;+:yfsf sd{rf/Lx?n] ;Dkfbg ug'{ kg]{ sfo{ ljj/0f, nIo / k|ult d"NofÍgsf kl/;"rsx?
;d]t ljsf; u/L ;f] adf]lhd lghx?sf] sfo{;Dkfbg d"NofÍg k|0ffnLsf] k'g/fjnf]sg ug]{ .
-ª_ hgzlQm Joj:Yffkg ;DaGwL sfo{x? egf{, 5gf}6, lgo'lQm, kb:yfkgf, ;?jf, a9'jf, j[lQ
ljsf;, sfo{;Dkfbg d"NofÍg, k'/:sf/ tyf ;hfo / >d ;DaGw ;DaGwL of]hgf, gLlt tyf
dfkb08x? tof/ u/L ;~rfns ;ldlt ;dIf k]z ug]{ .
-r_ sd{rf/L gLlt tyf sfo{/t sd{rf/L ;+/rgfsf] ;dLIff ug]{ / Succession Planning tof/ u/L
:jLs[ltsf nflu ;~rfns ;ldlt ;dIf l;kmfl/z ug]{ .
-$_ hf]lvd Joj:yfkg ;ldlt ;DaGwL Joj:yf
;~rfns ;ldltn] Ps hgf u}/sfo{sf/L ;~rfnssf] ;+of]hsTjdf Pp6f hf]lvd Joj:yfkg
;ldlt u7g ug'{ kg]{5 . ;ldltsf] ;b:ox? dWo] ;~rfng -ck/];g_ ljefusf ljefuLo k|d'v
;b:o / shf{ ljefusf ljefuLo k|d'v jf hf]lvd Joj:yfkg ;DaGwL sfo{ ug]{ cnUu} OsfO{
ePdf ;f]sf] k|d'v ;b:o–;lrj x'g]5 . n]vfk/LIf0f ;ldltsf ;+of]hs hf]lvd Joj:yfkg ;ldltsf]
kb]g ;b:o x'g]5 . ;ldltdf cfjZostf cg';f/ cfdGq0f ul/g] ljz]if1 ;lxt a9Ldf % hgf;Dd
;b:o x'g ;Sg]5g\ . ;ldltsf] a}7s # dlxgfdf sDtLdf Ps k6s a:g' kg]{5 .
;ldltsf] sfd st{Jo / pQ/bfloTj
-s_ ljBdfg hf]lvd klxrfg tyf Joj:yfkg k|0ffnLsf] kof{Kttf / pko'Qmtf ;DaGwdf ;~rfns
;ldltnfO{ hfgsf/L u/fpg] / pko'Qm k|0ffnLsf] ljsf;sf nflu ;'emfj lbg] .

39
 -v_ Joj;flos ultljlwdf lglxt hf]lvdsf] :t/, hf]lvd axg Ifdtf, hf]lvd Joj:yfkgsf]
nfluljsf; u/]sf] /0fgLlt, gLltut Joj:yf / dfu{bz{gsf] lgoldt k'g/fjnf]sg u/L ;f]sf]
kof{Kttfsf ;DaGwdf ;~rfns ;ldltdf ;'emfj k]z ug]{ .
-u_ Joj:yfkgaf6 lgoldt ?kdf hf]lvd Joj:yfkg k|ltj]bg lnO{ hf]lvdsf] cf+sng, d"NofÍg,
lgoGq0f tyf cg'udg s]–s;/L eO/x]sf] 5 ;f] ;DaGwdf 5nkmn ug]{ / ;~rfns ;ldltdf
cfjZos ;'emfj k]z ug]{ .
-3_ hf]lvd ;DklQ cg';f/ k'+hLsf] kof{Kttf, Joj;flos /0fgLlt cg'?k gLltut Joj:Yffsf]
kof{Kttf, ;+:yfn] lng ;Sg] clwstd hf]lvd ;DaGwdf lgoldt ?kdf 5nkmn tyf ljZn]if0f
u/L ;~rfns ;ldltnfO{ cfjZos /fo, ;'emfj lbg] .
-ª_ hf]lvd Joj:yfkgsf nflu g]kfn /fi6« a}+saf6 hf/L ul/Psf lgb]{zg÷dfu{lgb]{zg, ;+:yfn]
lgwf{/0f u/]sf cfGtl/s ;Ldf, pko'Qm k|rng cg'?k cfjZos gLlt Pjd\ ;+/rgf ljsf;
ug{sf nflu ;~rfns ;ldltnfO{ ;'emfj lbg] .
-r_ ;~rfns ;ldltaf6 ePsf] clVtof/ k|Tofof]hgsf] ;Ldf tyf cf}lrTotf ljZn]if0f u/L
;~rfns ;ldltdf cfjZos ;'emfj ;lxtsf] k|ltj]bg k]z ug]{ .
-5_ ;+:yfsf] ;DklQ ;+/rgf, tL ;DklQx? kl/rfngsf] cj:yf, To;af6 k|fKt ug{ ;lsg] cfo,
;DklQx?sf] u'0f:t/df x'g] j[l4÷x|f; / ;DklQ bfloTj ;ldlt -ALCO_ af6 ePsf sfo{x?sf]
;DaGwdf q}dfl;s ?kdf ljZn]if0f÷;dLIff u/L ;~rfns ;ldltdf k|ltj]bg k]z ug]{ .
-h_ cy{tGqsf] s'g} If]qdf pTkGg x'g] ;d:of jf kl/jt{gn] ;+:yfsf] ljQLo cj:yfdf kfg{ ;Sg]
c;/sf] ;DaGwdf cWoog u/L ;f]sf] lg/fs/0fsf] nflu s]–s:tf] gLlt cjnDag ug'{ kg]{ xf]
cfjZos ;'emfj ;lxt ;~rfns ;ldltdf k|ltj]bg k]z ug]{ .
-%_ ;DklQ z'4Ls/0f cg'udg ;ldlt ;DaGwL Joj:yf
;~rfns ;ldltn] Ps hgf u}/sfo{sf/L ;~rfnssf] ;+of]hsTjdf Pp6f ;DklQ z'4Ls/0f ;ldlt
u7g ug'{ kg]{5 . ;ldltsf] ;b:ox? dWo] shf{ ljefusf ljefuLo k|d'v ;b:o / ;~rfng -
ck/];g_ jf cg'kfngf ljefusf ljefuLo k|d'v ;b:o–;lrj x'g]5 . ;+:yfsf] k|d'v sfo{sf/L
clws[t ;ldltsf] kb]g ;b:o x'g]5 . ;ldltdf cfjZostf cg';f/ cfdGq0f ul/g] ljz]if1 ;lxt
a9Ldf % hgf;Dd ;b:o x'g ;Sg]5g\ . ;ldltsf] a}7s sDtLdf tLg dlxgfdf Ps k6s a:g'
kg]{5 .
;ldltsf] sfd, st{Jo / pQ/bfloTj
-s_ ;DklQ z'4Ls/0f -dlg nfpG8l/ª_ lgjf/0f P]g, @)^$ n] tf]s] adf]lhdsf] ;DklQ z'4Ls/0f
-dlg nfpG8l/ª_ lgjf/0f ;DaGwL n3'ljQ ljQLo ;+:yfsf] gLlt tyf sfo{ljlw th'{df u/L
:jLs[ltsf nflu ;~rfns ;ldlt ;dIf k]z ug]{ .
-v_ ;+:yfsf] sfo{k|s[lt adf]lhdsf] u|fxs :jLsf/ k|lqmof, u|fxssf] kl/ro ug]{ k|lqmof, u|fxssf]
sf/f]af/sf] cg'udg ug]{ k|lqmof / hf]lvd Joj:yfkg ;DaGwL k|lqmof h:tf ljifodf s]lGb|t
eO{ cfk\mgf] u|fxs klxrfg (Know Your Customers) sfo{ljlw tof/ u/L :jLs[ltsf nflu
;~rfns ;ldlt ;dIf k]z ug]{ .

40
 -u_ ;DklQ z'4Ls/0f -dlg nfpG8l/ª_ lgjf/0f P]g, @)^$ sf] bkmf @( ª sf] pkbkmf -#_
adf]lhd g]kfn ;/sf/, u[x dGqfnon] k|sflzt ug]{ ;"rL lgoldt cWoog u/L ;f] ;"rLsf]
hfgsf/L ;~rfns ;ldltnfO{ u/fpg] .
-3_ ;DklQ z'4Ls/0f -dlg nfpG8l/ª_ lgjf/0f P]g, @)^$ / ;DklQ z'4Ls/0f -dgL nfpG8l/Ë_
lgjf/0f lgodfjnL, @)&# n] tf]s] adf]lhd ;+:yfn] ;Dkfbg ug'{ kg]{ cGo sfo{x?sf]
cg'udg ug]{ .
-ª_ ;DklQ z'4Ls/0f tyf cftÍjfbL s[nfsnfkdf ljQLo nufgL lgjf/0f ;DaGwdf k|rlnt
P]g, sfg'g tyf lgb]{zgsf] Joj:yf n3'ljQ ljQLo ;+:yfdf kfngf eP÷gePsf] cg'udg
ug]{ .
-r_ Joj:yfkgaf6 b]xfo adf]lhdsf] k|ltj]bg÷ljj/0f lnO{ 5nkmn ug]{ / cfjZostf cg';f/
;~rfns ;ldltnfO{ ;'emfj lbg] .
-!_ AML/CFT sf] hf]lvd Joj:yfkg ;DjGwL k|ltj]bg .
-@_ u|fxs klxrfgsf] cBfjlws l:ylt, u|fxs klxrfg k4lt (CDD) sf] ljj/0f, PEPs
sf] ljj/0f tyf o;nfO{ l56f], 5l/tf] / ;'rgf k|ljlwsf] k|of]u dfkm{t yk k|efjsf/L
jgfpg eljiodf cjnDag ug'{kg]{ gLltut, k|s[ofut / ;+:yfut ;'wf/sf sfo{x?sf]
ljj/0f .
-#_ cfGtl/s n]vfk/LIf0f, afXo n]vfk/LIf0f / o; a}+ssf] lg/LIf0f k|ltj]bgdf plNnlvt
;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL s}lkmotx? pk/
;dLIff tyf ;f] ;DaGwdf gLltut Pjd\ k|lqmofut ;'wf/ ug{' kg]{ kIfx?sf] lj:t[t
ljj/0f .
-5_ /fli6«o Pj+ cGt/f{li6«o If]qdf ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL
ePsf] ljifox?÷36gfx? / To;af6;+:yfnfO{ kg{ ;Sg] c;/x?sf] ljZn]if0f u/L hf]lvd Joj:yfkg
ug{ s] s:tf] gLltut Joj:yf ug'{kg]{ xf] ;f] ;DaGwdf cfjZos ;'emfj ;~rfns ;ldlt ;dIf
k]z ug]{ .
-em_ ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL cfGtl/s gLltut Joj:yf /
dfu{bz{gsf] lgoldt k'g/fjnf]sg u/L ;f]sf] kof{Kttfsf ;DaGwdf ;~rfns ;ldltdf ;'emfj k]z
ug]{ .
-~f_ ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL lgoGq0f ;DaGwdf ljQLo hfgsf/L
OsfO{ / o; a}+sn] tf]s] adf]lhdsf] dfWodjf6 lgoldt ?kdf ;DalGwt lgsfox?df k]z ug'{kg]{
ljj/0f tyf k|ltj]bgx? tf]lsP adf]lhd k]z u/]÷gu/]sf] ;DaGwdf ;ldltn] ;DklQ z'4Ls/0f -
dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ sf] bkmf $$s df pNn]lvt k|fjwfg k|lts'n gx'g] u/L
5nkmn ug]{ .

&= shf{÷;fk6L k|bfg ug{ aGb]h ;DaGwL Joj:yf

-s_ ;~rfns tyf ;~rfns;Fu ;DalGwt b]xfo adf]lhdsf JolQm tyf ;+:yfnfO{ shf{÷;fk6L k|bfg
ug{ aGb]h ul/Psf] 5 M–

41
 -!_ ;~rfns / lghsf] Psf3/ kl/jf/sf ;b:onfO{,
-@_ ;~rfns jf lghsf] Psf3/ kl/jf/sf ;b:o Joj:yfks, ;fe]mbf/, Ph]G6 jf hdfgtstf{
ePsf] jf lghsf] k|ToIf ljQLo :jfy{ ePsf] JolQm, kmd{, sDkgL jf ;+:yfnfO{,
-#_ ;~rfns jf lghsf Psf3/ kl/jf/sf ;b:on] !) k|ltzteGbf a9L z]o/ lnPsf] kmd{,
sDkgLnfO{ / ;+:yfnfO{,
-$_ ;~rfns jf lghsf Psf3/ kl/jf/sf ;b:o hdfgt a;]sf] JolQm, kmd{ sDkgLnfO{ jf
;+:yfnfO{ .
-v_ z]o/wgL, sfo{sf/L k|d'v, n]vfk/LIfs, sd{rf/L / lghx?;Fu ;DalGwtnfO{ shf{÷;fk6L k|bfg ug{
aGb]h ul/Psf] ;DaGwdf M–

-!_ ;+:yfks z]o/wgL, ! k|ltzt jf ;f]eGbf a9L z]o/ lnPsf JolQm÷kmd{÷sDkgL÷;+:yf,

sfo{sf/L k|d'v, axfnjfnf n]vfk/LIfs tyf sd{rf/L jf To:tf JolQmsf] kl/jf/sf ;b:o
jf ;~rfns dgf]lgt jf lgo'lQm ug]{ clwsf/ kfPsf kmd{, sDkgL jf ;+:yfnfO{
shf{÷;fk6L k|bfg ug{ kfOg] 5}g . t/ ljutdf s'n hf/L k'+hLsf] ! k|ltzteGbf sd z]o/
wf/0f u/]sf n3'ljQ ljQLo ;+:yfsf ;+:yfks jf ;+:yfks ;d"xsf z]o/wgLnfO{ k|bfg
ePsf] shf{ ;fk6Lsf] lj:t[t ljj/0f jfli{fs ljQLo ljj/0fdf v'nfpg' kg]{5 .
-@_ laqmL ePsf] z]o/sf] ! k|ltzteGbf a9L z]o/ lnPsf] z]o/wgL / ;+:yfsf sd{rf/L ;fem]bf/
ePsf] jf hdfgt a;]sf] jf cGo lsl;dsf] ljQLo :jfy{ ePsf] JolQm, kmd{, sDkgL jf
;+:yfnfO{ shf{÷;fk6L k|bfg ug{ kfOg] 5}g .
-#_ o; a}+sn] lgb]{zg lbPsf]df afx]s ;+:yfsf z]o/wgL / sd{rf/Ln] !) k|ltzteGbf a9L
z]o/ lnO{ dtflwsf/ lnPsf] kmd{, sDkgL jf ;+:yfnfO{ shf{÷;fk6L k|bfg ug{ kfOg] 5}g .
-u_ pka'Fbf g+= -s_ tyf -v_ df h'g;'s} s'/f n]lvPsf] ePtfklg sfo{sf/L k|d'vsf] xsdf
;Demf}tfkqdf pNn]v eP adf]lhd / ;+:yfsf sd{rf/Lx?nfO{ ;+:yfsf] sd{rf/L ;]jf ljlgodfjnL
cg';f/ ;'ljwfo'Qm ;fk6L k|bfg ug{ of] lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g .
pko{'Qm Joj:yfsf cltl/Qm ;/sf/sf] 3f]lift p2]Zo k'/f ug{ :yfkgf ePsf ljsf;d"ns ;+:yf jf
sDkgLnfO{ shf{ k|bfg ug{ o; a}+sn] 5'6 lbg ;Sg]5 .
-3_ o; a}+saf6 yf]s shf{ dfq sf/f]af/ ug]{ Ohfhtkq kfPsf ;+:yfsf] ;+:yfut ;+:yfks
z]o/wgLx?nfO{ ;f]xL ;+:yfaf6 yf]s shf{ k|jfx ug{ 5'6 k|bfg ul/Psf] 5 . o:tf] C0fL ;+:yfaf6
yf]s shf{ sf/f]af/ ug]{ ;+:yfsf] ;~rfns ;ldltdf k|ltlglwTj ePsf] cj:yfdf ;d]t yf]s shf{
k|jfx ug{ jfwf kg]{ 5}g .
*= cfrf/;+lxtf tyf ;'zf;g ;DaGwL Joj:yf
-!_ n3'ljQ ljQLo ;+:yfx?sf] ;d]t ;'zf;g sfod ug]{ sfo{df e"ldsf /x]sf] x'Fbf ;'zf;g P]gsf]
efjgf cg';f/ cf–cfˆgf] ;+:yfdf cfrf/;+lxtf lgdf{0f u/L nfu' ug'{ kg]{5 .
-@_ cf–cfˆgf] ;+:yfdf ;'zf;gsf] l:yltaf/] dfl;s ?kdf cg'udg ug]{ Aoj:yf ug'{ kg]{5 .
-#_ o; a}+ssf] lg/LIf0f k|ltj]bgdf p7fOPsf ljifox?nfO{ tbf?stfsf ;fy sfof{Gjog ug'{ kg]{5 .

42
(= :jM3f]if0ff ;DaGwL Joj:yf
-s_ Ohfhtkqk|fKt ;+:yfsf ;~rfnsn] cfk\mgf] af/]sf] :j3f]if0ff (Self Declaration) u/]÷u/fPsf]
ljj/0f -;+nUg cg';"rL 3 ^=! / cg';"rL 3 ^=# adf]lhd_ ;lxtsf] hfgsf/L ;~rfns lgjf{lrt
jf lgo'lQm ePsf] & lbgleq ;+:yfdf k]z ug'{ kg]{5 .
-v_ ;+:yfn] cfk\mgf] ;~rfnsx?sf] tLg k':t] ;lxtsf] nut ljj/0f -;+nUg cg';"rL 3 ^=@ adf]lhd_
tof/ u/L cBfjlws u/L /fVg' kg]{5 .
!)= ;+:yfsf] lgodfjnLdf tf]lsP adf]lhd ;~rfns ;ldltsf] cWoIf, ;~rfns, j}slNks ;~rfns a}7sdf
pkl:yt eP afkt kfpg] a}7s eQf, ;~rfns sfo{sf/L eO{ sfo{ u/]df kfl/>lds ;d]t / 6]lnkmf]g,
df]jfOn tyf kqklqsf vr{ Pjd\ ;+:yfsf] sfddf :jb]z / ljb]zdf e|d0f ubf{ nfUg] vr{ h:tf cGo
;'ljwf afx]s u}/–sfo{sf/L cWoIf tyf cGo ;~rfnsx?n] JolQmut kmfObf x'g] cfly{s / u}/–cfly{s
s'g} klg k|s[ltsf ;'ljwf lng kfOg] 5}g . o;/L cfly{s / u}/–cfly{s ;'ljwf lnPsf] v08df a}+s tyf
ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf @# sf] pkbkmf -!_ sf] Joj:yf pNn+3g u/]sf] dfgL ;DalGwt
;~rfnsaf6 c;'npk/ ul/g]5 .
!!= ;+:yfn]] ljQLo sf/f]af/ ug]{ Ohfhtkqk|fKt gu/];Dd ;+:yfsf] ;~rfns /÷jf k|aGw ;~rfnsn] ljQLo
sf/f]af/ ug]{ Ohfhtkqk|fKt gu/];Dd s'g} kfl/>lds, eQf tyf cGo cfly{s ;'ljwf lng kfOg] 5}g .
;+:yfdf sfo{/t sd{rf/Lx?nfO{ ;~rfns ;ldltn] lg0f{o u/] adf]lhdsf] kfl/>lds pknAw u/fpg eg]
o; Joj:yfn] afwf kg]{ 5}g . Ohfhtkqk|fKt u/L ;s]sf t/ ;j{;fwf/0fdf ;fj{hlgs z]o/ lgisfzg
ul/g;s]sf] ;+:yfsf] ;~rfns, k|aGw ;~rfns, k|d'v sfo{sf/L clws[t tyf k|d'v sfo{sf/L clws[tsf]
lgs6td tNnf] jl/otfsf] clwsf/Ln] k|fKt ug]{ kfl/>lds, eQf tyf cGo cfly{s ;'ljwf ;+:yfsf]
;+rfns ;ldltdf ;j{;fwf/0f z]o/wgLsf] k|ltlglwTj geP;Dd j[l4 ug{ kfOg] 5}g .
!@= clVtof/ k|fKt lgsfon] ljkIfL agfO{ d'2f bfo/ u/]sf] JolQm tyf lgh ;xefuL ePsf] ;fem]bf/L kmd{,
sDkgL tyf ;+:yfnfO{ n]vfk/LIfs lgo'Qm ug{ kfOg] 5}g .
t/, pQm d'2faf6 ;kmfO{ kfPsf] cflwsfl/s kq k|fKt eP kl5 lghnfO{ n]vfk/LIfsdf lgo'Qm ug{ afwf
kg]{ 5}g . d'2f bfo/ x'g' cl3 g} ;+:yfsf] ;fwf/0f ;efaf6 n]vfk/LIfs lgo'lQm e};s]sf] v08df lgwf{l/t
sfd ;DkGg ug{ o; Joj:yfn] afwf k'u]sf] dflgg] 5}g .
!#= ;+:yfsf] Ps k|ltzt jf ;f] eGbf a9L ;]o/ wf/0f u/]sf ;]o/wgL jf lghsf] JolQmut jf ;fem]bf/L kmd{n]
n]vfk/LIf0f u/]sf] kmd{÷sDkgL÷;+:yfnfO{ ;DalGwt n3'ljQ ljQLo ;+:yfn] C0f k|bfg ug{ kfOg] 5}g .
!$= ;+:yfut ;fdflhs pQ/bfloTj ;DaGwdf
;+:yfn] ;+:yfut ;fdflhs pQ/bfloTj ;DaGwL sfo{df yk lqmofzLn x'g jflif{s v'b d'gfkmfsf] sDtLdf
! k|ltzt 5'§\ofO{ ;+:yfut ;fdflhs pQ/bfloTj sf]ifdf hDdf ug'{ kg]{5 . ;fy}, jflif{s !%
k|ltzteGbf a9L nfef+z -gub jf af]g;_ ljt/0fsf] k|:tfj u/]df !% k|ltzteGbf dflysf] k|:tfljt
nfef+zsf] !) k|ltztn] x'g] /sd ;+:yfut ;fdflhs pQ/bfloTj sf]ifdf yk hDdf ug'{ kg]{5 . ;f]
sf]ifdf hDdf ePsf] /sd lgDgfg';f/ x'g] u/L csf]{ cfly{s jif{df vr{ ug]{ Joj:yf ldnfpg' kg]{5 .
-s_ ;+:yfut ;fdflhs pQ/bfloTj sf]ifaf6 b]xfosf If]qx?df vr{ ug{ ;lsg]5 M
-!_ ;fdflhs kl/of]hgfx?df x'g] vr{ M lzIff, :jf:Yo, b}jL k|sf]k Joj:yfkg, jftfj/0f
;+/If0f -kmf]xf]/ d}nf ;+sng ug]{ kmf]x/bfgL -Dustbin/Container) cflb_, ;f+:s[lts

43
 k|a4{g, b'u{d If]qdf k"jf{wf/ ;'wf/, ;fdflhs ?kn] lk5l8Psf ju{sf] cfo cfh{g Ifdtf
clea[l4, ljQLo ;fIf/tf, u|fxs ;+/If0f ;DaGwL sfo{qmd, ofq' k|ltIffno lgdf{0f, ;8s
aQL, ;fj{hlgs zf}rfno lgdf{0f h:tf ;fdflhs sfo{ cflbdf ug]{ k|ToIf tyf ck|ToIf
vr{ . kl/of]hgf 5gf}6 ubf{ ;DalGwt If]qdf sfo{ ul//x]sf ljlzli6s[t ;+:yfaf6
;fj{hlgs ;"rgf dfkm{t\ k|:tfj dfu u/L 5gf}6 ug'{ kg]{5 .
-@_ ljQLo ;fIf/tf M a}+s tyf ljQLo ;+:yfn] ljQLo ;fIf/tf ;DaGwL ljljw sfo{qmd tyf
nlIft tflndx? ;~rfng u/L dlxnf tyf ;fdflhs ?kn] lk5l8Psf ju{nfO{ ljQLo
;]jf ;DaGwdf ;fIf/ agfO{ ljQLo ;]jfk|ltsf] kx'Fr clea[l4sf nflu ;fdflhs
pQ/bfloTj sf]ifsf] % k|ltzt /sd vr{ ug'{ kg]{5 .
-#_ k|ToIf cg'bfg vr{ M /fli6«o dxTjsf cfljisf/ s]Gb|, dfgj ;]jf h:tf k/f]ksf/L sfo{
ug]{ Pj+ clt ljkGg ju{sf nflu lzIff tyf :jf:Yodf lqmofzLn ;+:yfnfO{ n3'ljQ ljQLo
;+:yfn] k|bfg u/]sf] /sd . ;DalGwt ;+:yfn] k|fKt u/]sf] pQm /sd hLjg /Iff,
;fj{hlgs lxtjf k/f]ksf/L sfo{df vr{ ePsf] k|dfl0ft ljj/0f n3'ljQ ljQLo ;+:yfn]
k|fKt u/L cBfjlws u/L /fVg'kg]{5 .
-$_ lbuf] ljsf; nIo M g]kfnsf] lbuf] ljsf; nIo, @)!^–@)#) -Sustainable Development
Goals, 2016-2030_ n] klxrfg u/]sf !& j6f If]qx?df tf]lsPsf nIox?sf] k|flKtdf
;xof]u x'g] u/L ul/g] cGo k|ToIf tyf ck|ToIf vr{x? .
-%_ n3'ljQ ljQLo ;+:yfn] cfˆgf] ;+:yfdf sfo{/t sd{rf/Lx?sf nflu Child Day Care
Centre sf] Joj:yf ubf{ nfUg] vr{ .

-^_ Joj;flos ?kdf :yfkgf ePsf jfx]ssf cgfyfno, afndlGb/ / j[4f>dnfO{ lbOPsf]
cg'bfg tyf ul/Psf vr{x? .
-&_ dxfdf/Lsf] xfnsf] ljifd kl/l:yltnfO{ b[li6ut u/L ;+:yfn] clS;hg l;ln08/, clS;hg
sG;G6]«6/, hLjg /Ifs EoflS;g, cf}ifwL cflbsf] ;xh cfk"lt{sf] nflu k|ToIf ?kdf u/]sf]
vr{ Pj+ ;+:yfdf sfo{/t sd{rf/Lsf] nflu sf]le8–!( h:tf dxfdf/LhGo /f]uaf6 ;'/lIft
/fVg, /f]syfd ug{ tyf pkrf/ ubf{ nfUg] -jf:tljs lan adf]lhdsf]_ vr{ .
-v_ ;+:yfsf] a|f08 k|j4{g x'g] u/L ul/g] vr{ o; sf]ifaf6 Joxf]g{ kfOg] 5}g . t/, ;+:yfut ;fdflhs
pQ/bfloTjdf u/]sf] vr{df ;+:yfsf] gfd ;f}hGosf] ?kdf pNn]v ug{ eg] afwf k'u]sf] dflgg]
5}g .
-u_ ;+:yfn] ;+:yfut ;fdflhs pQ/bfloTjdf vr{ ubf{ Ps} ef}uf]lns If]q tyf ljifo -h:t}M lzIff,
:Jff:Yo cflb_ df dfq ;Lldt geO{ cfkm\gf] sfo{If]q leqsf ef}uf]lns If]qdf hLjg /Iff,
;fj{hlgs lxt tyf k/f]ksf/L sfo{nfO{ k|fyldstfdf /fvL Gofof]lrt 9Ën] vr{ ug]{ Joj:yf
ldnfpg' kg]{5 .
-3_ ;~rfns ;ldltsf ;b:ox?nfO{ JolQmut tyf /fhg}lts nfe x'g] u/L vr{ ug{ kfOg] 5}g .
-ª_ ;~rfns ;ldltn] ;+:yfut ;fdflhs pQ/bfloTjsf nflu o; Joj:yf cg';f/ klxrfg x'g]
If]qx?, ;f] If]qdf vr{sf nflu k|fKt x'g] k|:tfj d"NofÍg ug]{ k|lqmof, sf]ifsf] ;~rfng tyf
Joj:yfkg k|lqmof nufotsf laifox? ;d]6L 5'§} sfo{ljlw agfO{ nfu' ug'{ kg]{5 .

44
 -r_ ;+:yfn] o:tf] sf]ifsf] Joj:yf tyf ;f]af6 ePsf] vr{ ;DaGwL hfgsf/L cfˆgf] jflif{s ljQLo
ljj/0fsf] n]vf ;DaGwL l6Kk0fL cGtu{t v'nfpg' kg]{5 .
!%= ;DklQ ljj/0f tyf :j3f]if0ff ;DaGwL Joj:yf
;+:yfn] cfk\mgf ;~rfns, k|d'v sfo{sf/L clws[t tyf clws[t :t/sf sd{rf/Lx? / lghsf kl/jf/sf]
gfddf /x]sf] rncrn ;DklQ / a}+s tyf ljQLo ;+:yfaf6 lnPsf] C0fsf] ljj/0f x/]s cfly{s jif{
;dfKt ePsf] #% lbgleq cBfjlws u/L /fVg'kg]{5 . ;fy}, Ohfhtkqk|fKt ;+:yfn] k|d'v sfo{sf/L
clws[t tyf clws[t :t/sf sd{rf/Lx? lgo'lQm ubf{ ;DalGwt JolQm;Fu o; lgb]{zgsf] cg';"rL g+= 3
^=# adf]lhdsf] :j3f]if0f u/fpg' kg]{5 .
!^= ;+3Lo ;+/rgf adf]lhdsf] :yfgLo, k|fb]lzs jf ;+3Lo txsf] kbflwsf/Ldf lgjf{lrt JolQmx? o;
a}+saf6 Ohfhtkqk|fKt ;+:yfdf ;~rfns /xFbf ;+:yfut ;'zf;gsf] kIf sdhf]/ x'g] x'Fbf To:tf
kbflwsf/Lx?n] kbdf axfn /x'~h]n a}+s tyf ljQLo ;+:yfsf] ;~rfns ;ldltdf k|ltlglwTj ug{ kfpg]
5}gg\ .
!&= ;~rfns ;ldltsf ;b:o / k|d'v sfo{sf/L clws[tx?sf] lgo'lQm ;DaGwdf b]xfoadf]lhdsf] gLltut
Joj:yf ul/Psf] 5 M
!= s'g} Pp6f Ohfhtkqk|fKt ;+:yfdf ;+rfns /x]sf] JolQm k|rlnt Joj:yfsf] cwLgdf /xL sfo{sfn
yk ePsf] cj:yfdf jfx]s ;+rfns kbjf6 h'g;'s} sf/0fjf6 x6]df sDtLdf ^ dlxgfsf] ;do
Joltt geO{ o; a}+sjf6 Ohfhtkqk|fKt ;+:yfdf ;+rfns nufot cGo s'g} klg x}l;otdf sfo{
ug{ kfpg] 5}g .
@= s'g} ;+rfns cfˆgf] kbfjlw ;dfKt gxF'b} h'g;'s} sf/0fjf6 x6]df To:tf] JolQm k'gM ;f]xL
sfo{sfnleq ;f]xL ;+:yfsf] ;+rfns kbdf lgjf{lrt jf dgf]lgt x'g kfpg] 5}g .
#= n3'ljQ ljQLo ;+:yfdf sfo{/t k|d'v sfo{sf/L clws[t k|rlnt Joj:yfsf] cwLgdf /xL k'glg{o'lQm
kfPsf] cj:yfdf jfx]s h'g;'s} sf/0fn] cfˆgf] ;]jfaf6 lgj[Q ePkl5 sDtLdf ^ dlxgfsf] cjlw
Joltt geO{ s'g}klg Ohfhtkqk|fKt ;+:yfdf k|d'v sfo{sf/L clws[tnufot s'g} klg x}l;otdf
sfd ug{ kfpg] 5}g . ;fy}, k|d'v sfo{sf/L clws[t h'g;'s} sf/0fjf6 x6]df To:tf] JolQm k'gM ;f]xL
sfo{sfn jf ^ dlxgfdWo] h'g a9L x'G5 ;f] cjlw Joltt geO{ ;f]xL ;+:yfdf ;+rfns nufot
cGo s'g} klg x}l;otdf sfo{ ug{ kfpg] 5}g .

!*= ;+:yfn] k'/:sf/ jf ;Ddfg u|x0f ug]{, ;+:yfsf ;+rfns ;ldltsf cWoIf, ;b:o / k|d'v sfo{sf/L
clws[tn] ljb]z e|d0f ug]{ ;DaGwdf b]xfo jdf]lhdsf] gLltut Joj:yf ul/Psf] 5 .
!= k'/:sf/ jf ;Ddfg u|x0f ug]{ ;DaGwdfM
-s_ ;+:yfn] k|ToIf jf ck|ToIf ?kdf cfly{s ;xfotf, rGbf jf cGo s'g} klg k|sf/sf] z'Ns jf
ljQLo of]ubfg u/]sf] cfwf/df dfq ;f]sf] k|ltkmn :j?k s'g} klg ljb]zL lgsfoaf6 k'/:sf/
jf ;Ddfg u|x0f ug{ kfOg] 5}g .
-v_ s'g} klg ljb]zL lgsfoaf6 k'/:sf/ jf ;Ddfg u|x0f ug'{ kbf{ o; a}+ssf] k"j{ :jLs[lt lng'
kg]{5 . o;/L :jLs[lt lnbf k'/:sf/ jf ;Ddfg k|bfg ug]{ ljb]zL lgsfosf] j}wflgs x}l;ot
Pjd\ cflwsfl/stf k'i6L x'g] sfuhft ;d]t ;DalGwt Ohfhtkqk|fKt ;+:yfn] o; a}+s ;dIf
k]z ug'{kg]{5 .

45
 -u_ k'/:sf/ jf ;Ddfg u|x0f ug]{ k|of]hgfy{ e|d0f ug]{ a}+ssf kbflwsf/Lsf] e|d0f nufotsf] vr{
ldtJooL x'g'kg]{5 .
@= ;+:yfsf ;+rfns ;ldltsf cWoIf, ;b:o / k|d'v sfo{sf/L clws[tsf] ljb]z e|d0f ;DaGwL
Joj:yfnfO{ yk Jojl:yt agfpg ;DalGwt Ohfhtkq k|fKt ;+:yfn] o; ;DaGwL sfo{ljlw agfO
nfu" ug'{kg]{5 / To:tf] sfo{ljlwdf cGo cfjZos ljifox?sf cltl/Qm b]xfo adf]lhdsf] Joj:yf
sfod u/]sf] x'g'kg]{5 .
-s_ e|d0fsf] p2]Zo, pkof]lutf nufotsf kIfx?df ;DalGwt ;+:yfsf] ;+rfns ;ldltaf6 lg0f{o
ePsf] x'g'kg]{5 .
-v_ ;+:yfsf ;+rfns ;ldltsf cWoIf, ;b:o / k|d'v sfo{sf/L clws[t ;+:yfsf] sfd;Fu
;DalGwt ljifodf ljb]z e|d0fdf hfg' kbf{ e|d0f ul/g] d'n's, e|d0fdf hfg] kbflwsf/Lsf]
gfd, e|d0f cjlw, e|d0fsf] ljifo, e|d0f ubf{ nfUg] vr{ Pjd\ ;DalGwt Ohfhtkqk|fKt
;+:yfnfO{ x'g] nfe ;d]tsf] ljZn]if0f ug'{kg]{5 .
-u_ ljb]z e|d0f sfo{qmd ldtJooL x'g] u/L ;DkGg ug'{kg]{5 .
-3_ ljb]z e|d0faf6 kms]{sf] !% lbgleq ;f]sf] k|ltj]bg tof/ u/L ;+:yfdf k]z ug'{ kg]{5 .
!(= vf/]hL / jrfpm M
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
o; a}+saf6 æ3Æ ju{sf] Ohfhtkqk|fKt n3'ljQ ljQLo ;+:Yffx?nfO{ hf/L ul/Psf] PsLs[t
lgb]{zg, @)&* sf] lgb]{zg g+= ^÷)&* df ePsf] ;+:yfut ;'zf;g ;DaGwL Joj:yf tyf ;f]
kZrft\ ldlt @)&( r}t #) ut];Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

46
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu

lgb]{zg g+= &÷)&(

;'kl/j]IfsLo lgb]{zg nfu' ug]{ sfo{ tflnsf ;DaGwL Joj:yf
o; a}+saf6 æ3Æ ju{sf Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfsf] lg/LIf0f tyf ;'kl/j]If0fsf] qmddf
lbOPsf] lgb]{zgx?nfO{ b]xfo adf]lhd nfu" ug{÷u/fpg g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf]
clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 .

!= :ynut lg/LIf0f k|ltj]bg k|fKt ePsf] ldltn] a9Ldf #) lbgleq Ohfhtkqk|fKt ;+:yfsf] ;~rfns
;ldltn] pQm k|ltj]bgdf plNnlvt s}lkmotx?sf] ;'wf/ tyf lbPsf lgb]{zgx?sf] kfngf u/L ;f]
lg/LIf0f k|ltj]bgdf p7fOPsf a'Fbfx?sf] ;'wf/sf] l:ylt ;lxtsf] k|ltlqmof o; a}+ssf] n3'ljQ ;+:yf
;'kl/j]If0f ljefudf k7fpg' kg]{5 . tf]lsPsf] ;doleq cfjZos ;'wf/ u/L k|ltlqmof k7fpg g;Sg]
cj:Yff ePdf ;+:yfn] n3'ljQ ;+:yf ;'kl/j]If0f ljefusf] :jLs[lt lnO{ yk ePsf] cjlwleq pQm
k|ltj]bg o; a}+sdf k]z ug'{ kg]{5 .
@= lg/LIf0f k|ltj]bg dfk{mt yk shf{ gf]S;fgL Joj:yf ug]{ lgb]{zg k|fKt ePdf rfn' q}dfl;s lx;fjdf yk
shf{ gf]S;fgL Joj:yf u/L ;f]sf] hfgsf/L o; a}+sdf lbg' kg]{5 .
#= lg/LIf0f k|ltj]bg dfk{mt lgb]{zg k|fKt ePsf] ldltn] tL; lbgleq ;+:yfn] tLg dlxgf jf ;f]eGbf a9L
cjlwn] efvf gf3]sf shf{x?sf] l:ylt ;'wfg]{ of]hgf agfO{ o; a}+ssf] n3'ljQ ;+:yf ;'kl/j]If0f
ljefudf k]z ug'{ kg]{5 . ;f] cjlwleq o; a}+saf6 lg/LIf0f eO{ yk lgb]{zg k|fKt ePdf juL{s[t
shf{x?sf] /sd / juL{s/0fdf cfPsf] kl/jt{g ;dfj]z ePsf] ;+zf]lwt of]hgf #) lbgleq o; a}+ssf]
pQm ljefudf k]z ug'{ kg]{5 .
$= k'FhLsf]if kof{Kt gePsf] cj:yfdf lg/LIf0f k|ltj]bg dfk{mt lgb]{zg k|fKt ePsf] a9Ldf #% lbgleq
n3'ljQ ljQLo ;+:yfn] kof{Kt k'FhLsf]if sfod /fVgsf] nflu b]xfosf ljifox? ;d]t ;dfj]z ePsf]
lnlvt k'FhL of]hgf o; a}+ssf] n3'ljQ ;+:yf ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 M–
-s_ kof{Kt k'FhLsf]if sfod ug{sf nflu xfn / eljiodf cfjZos kg]{ k'FhLsf] ljj/0f,
-v_ juL{s[t tyf k'gMjuL{s[t ;DklQsf] ljj/0f,
-u_ ;l~rt gfkmfsf] cg'dflgt /sd,
-3_ o; ;DaGwL lgb]{zgdf Joj:yf eP cg';f/ eljiodf cfjZos kg]{ k'FhL k'/f ug{ Joj:yf ul/Psf]
cltl/Qm ;|f]t / ;do tflnsf .
%= ;+:yfn] ljBdfg gLlt, lgod tyf sfg'gL k|fjwfgsf] bfo/fleq sfo{ ;Dkfbg u/L cfGtl/s lgoGq0f
k|0ffnLdf k|efjsf/Ltf Nofpg ;lsg] u/L sfo{ljlwsf] ljsf; ug'{ kg]{5 . pQm sfo{ljlw cGtu{t slDtdf
b]xfosf ljifox? ;dfj]z ePsf] x'g' kg]{5 M–

47
 -s_ ;+:yfsf]] oyfy{ cj:yfsf] lrq0f ug]{ tyf ;DklQ ;'/lIft x'g] u/L n3'ljQ ljQLo ;+:yfsf]]
Joj:yfkg tyf n]vf lgoGq0f k|0ffnLsf] ;dLIff ;DaGwL sfo{ljlw .
-v_ tYofÍsf] ljZj;gLotf hfFr ug]{ sfo{ljlw .
-u_ shf{ k|jfx, t/ntf Joj:yfkg, k'FhLsf]ifsf] kof{Kttf, sd{rf/L, Joj:yfkg ;"rgf k|0ffnLsf ;fy}
n3' ljQLo lgod sfg'gx?sf] kfngf ;DaGwL Jojxf/ hfFra'em ug]{ sfo{ljlw .
-3_ ;DklQsf] u'0f:t/ ;dLIff sfo{ljlw .
-ª_ ljQLo hf]lvd Joj:yfkg -t/ntf, ;DklQ÷bfloTj_ sf] ;dLIff ;DaGwL sfo{ljlw .
^= o; a}+saf6 ;+:yfsf] sf/f]af/ / k|ult ljj/0f ;DaGwdf lg/Gt/ ?kdf cg'udg ul/g] 5 . o; a}+sn]]
;DalGwt n3'ljQ ljQLo ;+:yfsf] lqmofsnfk, of]hgf, gLlt tyf o; a}+sn] lbPsf] lgb]{zg sfof{Gjogsf]
cg'udg u/L lbPsf] ;'emfj ;DalGwt ;+:yfn] sfof{Gjog ug'{ u/fpg' kg]{5 . ;fy} o; a}+sn] lgb]{zg
lbPsf] cj:Yffdf cw{jflif{s k|ult ljj/0f / lgb]{zgsf] sfof{Gjog l:yltsf] k|ltj]bg ;d]t tf]lsPsf]
cjlwleq pknAw u/fpg' kg]{5 .

&= vf/]hL / jrfpm M

-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
o; a}+saf6 æ3Æ ju{sf] Ohfhtkqk|fKt n3'ljQ ljQLo ;+:Yffx?nfO{ hf/L ul/Psf] PsLs[t
lgb]{zg, @)&* sf] lgb]{zg g+= &÷)&* df ePsf] ;'kl/j]IfsLo lgb]{zg nfu' ug]{ sfo{ tflnsf
;DaGwL Joj:yf tyf ;f] kZrft\ ldlt @)&( r}t #) ut];Dd hf/L ePsf o;} ljifo;Fu
;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

48
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu

lgb]{zg g+= *÷)&(

nufgL ;DaGwL Joj:yf
o; a}+saf6 æ3Æ ju{sf Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfsf] ljQLo ;|f]tsf] nufgLsf ;DaGwdf g]kfn
/fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 .

!= n3'ljQ ljQLo ;+:yfn] ;/sf/L ;'/If0fkq / g]kfn /fi6« a}+s C0fkqdf nufgL ug]{ gLlt tyf sfo{ljlw
;~rfns ;ldltaf6 :jLs[t u/fP/ dfq nfu" ug'{ kg]{5 .

@= n3'ljQ ljQLo ;+:yfn] ;+ul7t ;+:yfsf] z]o/, l8a]~r/ tyf ;fd"lxs nufgL sf]ifdf k|ToIf jf ck|ToIf
?kdf nufgL ug{ kfOg] 5}g . xfn sfod /x]sf o:tf nufgLx? @)&( ;fn c;f/ d;fGtleqdf ljlgj]if
ul/;Sg' kg]{5 .

#= n3'ljQ ljQLo ;+:yfn] lglZrt k|of]hgsf nflu :yflkt bL3{sfnLg sf]ifx? Affx]ssf /sd a}+s tyf
ljQLo ;+:yfdf # dlxgf eGbf a9L cjlwsf] d'2tL lgIf]kdf /fVg / gjLs/0f ug{ kfOg] 5}g .

$= n3'ljQ ljQLo ;+:yfn] o;k'j{ lwtf]kq ljlgdo ahf/df ;"rLs[t eOg;s]sf] s'g} ;+ul7t ;+:yfsf] z]o/
tyf l8a]~r/df nufgL] u/]sf] ePdf pQm z]o/ tyf l8a]~r/df nufgL eP a/fa/sf] /sd nufgL
;dfof]hg sf]ifdf hDdf ug'{ kg]{5 . To:tf] sf]ifdf /x]sf] /sd pQm z]o/ tyf l8a]~r/ ;"rLs[t jf
ljlgj]if geP;Dd cGo k|of]hgdf pkof]u ug{ kfOg] 5}g .

%= dfly h'g;'s} s'/f pNn]v ePtfklg Nepal Finsoft Company Ltd. df ul/Psf] z]o/ nufgLsf ;DaGwdf
ljlgj]if ug{ tyf nufgL ;dfof]hg sf]if v8f ug'{ kg]{ 5}g .

^= n3'ljQ ljQLo ;+:yfn] ;/sf/L ;'/If0fkq, g]kfn /fi6« a}+s C0fkqdf u/]sf] nufgL ;DaGwL ljj/0f
;+nUg lgb]{zg kmf=g+= 3 *=! adf]lhd / ;+ul7t ;+:yfsf] z]o/ tyf l8a]~r/df u/]sf] nufgL ljlga]if
geP;Dd ;f] ;DaGwL ljj/0f qmdzM ;+nUg lgb]{zg 3 *=@ / 3 *=# adf]lhd tof/ ug'{ kg]{5 . ;+ul7t
;+:yfsf] z]o/df ul/Psf] nufgLnfO{ vl/b d"No jf ahf/ d"No h'g sd x'G5 To;sf] cfwf/df cw{jflif{s
?kdf d"NofÍg u/L ;+:yfsf] ;DklQsf] ?kdf b]vfpg' kg]{5 . t/, z]o/ tyf l8a]~r/sf] vl/b d"No eGbf
ahf/ d"No sd ePdf km/s kg{ cfPsf] /sdnfO{ gfkmf gf]S;fg lx;fadf vr{ n]vL nufgLdf æ;Defljt
xfgL afkt Joj:yfÆ zLif{sdf hDdf ug'{ kg]{5 .

&= :jk|of]hgsf] nflu crn ;DklQ vl/b÷lgdf{0fsf] ;DaGwdf

;+:yfn] cfˆgf] k|of]hgsf] lgldQ cfjZos k/]df afx]s crn ;DklQ vl/b ug{ u/fpg x'Fb}g . n3'ljQ
ljQLo ;+:yfn] cfˆgf] k|of]hgsf] lgldQ hUuf, ejg jf b'j} cfjZos k/]df b]xfosf zt{x?sf] clwgdf
/xL vl/b jf lgdf{0f ug{ ;Sg]5 .

49
 -s_ ;+:yf ;+:yfkgf ubf{sf] ;Dk"0f{ k"j{ ;~rfng vr{ (Pre operating expenses) ckn]vg eO;s]sf]
x'g'kg]{5 .

-v_ k|aGwkq÷lgodfjnLdf pNn]v eP adf]lhdsf] z]o/ ;j{;fwf/0fdf hf/L ul/;s]kl5sf] klxnf]

;fwf/0f ;ef ;DkGg ePsf] x'g'kg]{5 .

-u_ ljut b'O{ jif{b]lv lg/Gt/ v'b d'gfkmfdf ;~rfng ePsf] / ;l~rt gf]S;fgLdf g/x]sf] x'g'kg]{5 .

-3_ o; a}+sn] hf/L u/]sf] lgb]{zg adf]lhd k'FhLsf]if kof{Kt /x]sf] x'g'kg]{5 .

-ª_ hUuf, ejg jf b'j} vl/b tyf ejg lgdf{0f ubf{ k|ltk6s cfˆgf] k|fylds k'FhLsf] !% k|ltztsf]
;Ldfleq /xL ug'{kg]{ 5 .

-r_ v08 -s_ b]lv -ª_ ;Dd plNnlvt cj:yf k'/f gu/L hUuf, ejg jf b'j} vl/b jf lgdf{0f u/]df
;f] a/fa/sf] /sd k|fylds k'FhLsf]if u0fgf ubf{ 36fpg' kg]{5 .

-5_ hUuf, ejg jf b'j} vl/b u/]sf] jf ejg lgdf{0f ;DkGg ePsf] ldltaf6 # jif{;Dd cfˆgf] k|of]udf
gcfPdf ;f] a/fa/sf] /sd k|fylds k'FhLsf]if u0fgf ubf{ 36fpg' kg]{5 .

-h_ To:tf] hUuf, ejg jf b'j} cfˆgf] k|of]hgdf gcfpg] b]lvPdf laqmL ug'{kg]{ 5 .

*= vf/]hL / jrfpm M
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–

o; a}+saf6 æ3Æ ju{sf] Ohfhtkqk|fKt n3'ljQ ljQLo ;+:Yffx?nfO{ hf/L ul/Psf] PsLs[t
lgb]{zg, @)&* sf] lgb]{zg g+= *÷)&* df ePsf] nufgL ;DaGwL Joj:yf tyf ;f] kZrft\ ldlt
@)&( r}t #) ut];Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .

-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

50
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu

lgb]{zg g+= (÷)&(

tYofÍ ljj/0f ;DaGwL Joj:yf
b]zsf] cfly{s, df}lb|s Pj+ a}lsª ultljlwsf] d"NofÍg tyf ljZn]if0f ug'{sf ;fy} Ohfhtkqk|fKt ;+:yfsf]
;'k/Lj]If0f ug]{ ;Gbe{df a}+lsª tyf ljQLo tYofÍsf] dxTjk"0f{ e"ldsf /xg] x'Fbf ;dod} z'4 / oyfy{k/s
tYofÍ ljj/0f o; a}+sdf k]z ug'{kg]{ ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/
k|of]u u/L b]xfo adf]lhd lgb]{zg hf/L ul/Psf] 5 .
1. ;+nUg cg';"rL–3 (=! / 3 (=@ df pNn]lvt ljj/0f ;f]xL cg';"rLdf tf]lsPsf] cjlwleq tf]lsPsf]
9fFrfdf o; a}+ssf] l/kf]l6{Ë kf]6{ndf cknf]8 ug'{ kg]{5 .
2. o; a}+sn] dfu u/]sf] v08df pk/f]Qm tYofÍ ljj/0fsf] Hard Copy ;DalGwt clws[tsf] ;lx5fk u/L
k7fpg' kg]{5 .
3. o; a}+sdf tYofÍ k7fpg] k|of]hgsf nflu Pshgf 5'§} kbflwsf/L tf]sL lghsf] gfd, kmf]g gDa/ / Od]n
7]ufgf o; a}+ssf] l/kf]l6{ª kf]6{ndf cBfjlws ug'{kg]{5 . tYofÍ ljj/0f k7fp+bf tf]lsPsf] kbflwsf/Lsf]
gfd, kmf]g gDa/ / Od]n 7]ufgf ;d]t pNn]v ug'{ kg]{5 .
4. ;+:yfx?n] o; lgb]{zg cg'?k k7fpg' kg]{ tYofÍ tf]lsPsf] ;do leq gk7fPdf jf af/Daf/ unt
tYofÍ k7fPdf a}+s tyf ljQLo ;+:yf ;DjGwL P]g, @)&# sf] bkmf !)) jdf]lhd sf/jfxL x'g]5 .
5. o; a}+sdf sfof{Gjogsf] r/0fdf /x]sf] ;'kl/j]IfsLo ;"rgf k|0ffnL (Supervisory Information System,
SIS) sf] o'h/ cfOl8 k|fKt u/]kl5 ljBdfg Joj:yfsf] cnfjf ;dfgfGt/ ?kdf ;f] k|0ffnLdf ;d]t tf]lsP
adf]lhdsf l/6g{x? tyf P8xs (ad hoc) tYofÍ / ljj/0fx? lgwf{l/t ;dofjlwleq o; a}+s ;dIf
k7fpg' kg]{5 .

^= vf/]hL / jrfpm M
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
o; a}+saf6 æ3Æ ju{sf] Ohfhtkqk|fKt n3'ljQ ljQLo ;+:Yffx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* sf] lgb]{zg g+= (÷)&* df ePsf] tYofÍ ljj/0f ;DaGwL Joj:yf tyf ;f] kZrft\ ldlt
@)&( r}t #) ut];Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

51
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu

lgb]{zg g+= !)÷)&(

;+:yfks ;]o/ gfd;f/L jf vl/b÷laqmL jf xs x:tfGt/0f ;DaGwL Joj:yf
o; a}+saf6 æ3Æ ju{sf Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfsf] ;+:yfks jf ;+:yfks ;d"xsf] ;]o/
s'g} JolQm jf ;+:yfnfO{ gfd;f/L jf vl/b÷laqmL jf xs x:tfGt/0f ug]{ ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf]
bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 .

!= ;+:yfks / ;+:yfks ;d"xsf] z]o/ lnPsf JolQmsf] d[To' ePdf jf k|rlnt sfg'g adf]lhd kfl/jfl/s
c+zaG8f ePdf k|rlnt sfg'gsf] l/t k'¥ofO{ lghx?sf] xsbf/ jf lghx?n] OR5fPsf] JolQmsf] gfddf
gfd;f/L u/L ;f] sf] !% lbgleq o; a}+snfO{ hfgsf/L lbg' kg]{5 .

@= ;+:yfks tyf ;+:yfks ;d"xsf] z]o/ gfd;f/L jf laqmL jf lwtf]aGws ;DaGwdf

k|rlnt sfg'gsf] cwLgdf /xL ;+:yfks tyf ;+:yfks ;d"xsf] z]o/ lng] JolQm jf ;+:yfn] cfˆgf]
:jfldTjdf /x]sf] z]o/ b]xfo adf]lhd l/t k'¥ofO{ gfd;f/L jf laqmL ug{ ;Sg]5g\ M–
-s_ n3'ljQ ljQLo ;+:yfn] cfkm\gf z]o/wgLsf] z]o/ vl/b÷laqmL jf gfd;f/L ug'{ k"j{ o; a}+ssf]
:jLs[lt lng' kg]{5 . :jLs[ltsf nflu ;~rfns ;ldltsf] l;kmfl/; ;lxt o; a}+sdf cfj]bg
ug'{kg]{ 5 .
-v_ v08 -s_ df h'g;'s} Joj:yf ePtfklg ;+:yfks ;+:yfks aLrdf z]o/ vl/b÷laqmL ePdf
k|rlnt sfg'gsf] l/t k'¥ofO{ vl/b÷laqmL u/L ;f] sf] hfgsf/L !% lbgleq o; a}+snfO{ lbg' kg]{5
. t/, r'Qmfk'FhLsf] b'O{ -@_ k|ltzteGbf a9L x'g]u/L ;+:yfks z]o/ vl/b ug{ rfx]df ;+:yfks
;+:yfks aLrdf z]o/ vl/b÷laqmL ug{ jf xsk|b z]o/sf] xs x:tfGt/0f ug{ o; a}+ssf] :jLs[lt
lng'kg]{ 5 .
-u_ d[To' eO{ jf k|rlnt sfg'g adf]lhd kfl/jfl/s c+zaG8f eO{ xs x:tfGt/0f ePsf] afx]s cGo
cj:yfdf ;+:yfksn] cfˆg} ;d"xsf ;+:yfksnfO{ dfq z]o/ gfd;f/L jf laqmL ug'{ kg]{5 .
-3_ v08 -u_ adf]lhd ;+:yfks ;d"xdf z]o/ gfd;f/L jf laqmL x'g g;Sg] cj:yf ePdf dfq cGo
JolQm jf ;+:yfnfO{ o; lgb]{zgsf] cwLgdf /xL z]o/ gfd;f/L jf laqmL ug{ ;lsg] 5 . o;/L
;+:yfks ;d"xsf] z]o/ gfd;f/L jf vl/b u/L lng] JolQm jf ;+:yf ;+:yfks ;d"xdf g} ;dfj]z
x'g]5g\ .
-ª_ b]xfosf] cj:yf ePsf] s'g} klg JolQm jf ;+:yfnfO{ ;+:yfksn] cfˆgf] :jfldTjsf] z]o/ gfd;f/L
jf laqmL ug{ kfpg] 5}gg\ M–
-!_ shf{ ;"rgf s]Gb|sf] sfnf];"rLdf k/L ;f] ;"rLaf6 k'ms'jf ePsf] ldltn] sDtLdf # jif{
gk'u]sf],

52
 -@_ ;DalGwt n3'ljQ ljQLo ;+:yfsf] cfGtl/s jf afXo n]vfk/LIfsdf lgo'Qm /x]sf],
-#_ ;DalGwt n3'ljQ ljQLo ;+:yfsf] sfg'gL jf cGo ;Nnfxsf/ kbdf axfn /x]sf],
-$_ ;DalGwt n3'ljQ ljQLo ;+:yf;Fu s'g} lsl;dsf] 7]Ssf k§fdf lx:;]bf/ /x]sf],
-%_ k|rlnt sfg'g adf]lhd s/ r'Qmf gu/]sf] jf :yfoL s/bftf n]vf gDj/ lgoldt gu/]sf],
-^_ s'g} Ohfhtkqk|fKt ;+:yfsf] sfd sf/afxLdf a]OdfgL jf ablgot u/]sf] s'/f cbfntaf6
k|dfl0ft ePsf],
-&_ lwtf]kq bnfn jf ahf/ lgdf{tf, ;xsf/L ;+:yf,
-*_ n3'ljQ ljQLo ;+:yfsf] r'Qmfk'FhLsf] @% k|ltzt eGbf sd z]o/ lnPsf] z]o/wgLn] yk
z]o/ gfd;f/L jf vl/b u/L ln+bf lghsf] :jfldTjdf pQm n3'ljQ ljQLo ;+:yfsf]
r'Qmfk'FhLsf] @% k|ltzt eGbf a9L z]o/ :jfldTj x'g] cj:yf ePsf], jf
-(_ kmd{, sDkgLsf] xsdf ljut @ jif{b]lv ;l~rt d'gfkmfdf ;~rfngdf g/x]sf] .
-!)_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf !! / !@ adf]lhd tf]lsPsf] cjlw / zt{
k'/f gu/]sf],
-!!_ z]o/sf] dfu /sd r'Qmf÷e'QmfgL gu/]sf],
-!@_ ;+:yfks z]o/ vl/b÷laqmL kl5 sfod x'g cfpg] s'n ;+:Yffksx?dWo] Ps ltxfO{ ;b:ox?
:gfts jf ;f] ;/xsf] of]Uotf k|fKt x'g'kg]{df ;f] cj:Yff ljBdfg /xg g;Sg] b]lvPsf], jf
-!#_ o; a}+sn] ;do ;dodf n3'ljQ ljQLo ;+:yfsf] ;+:yfks x'g tf]s]sf] Go"gtd of]Uotf /
cg'ej gePsf],
-!$_ o; a}+sn] tf]s]sf] 9fFrf ;lxtsf] lgj]bg k]z gu/]sf],
-!%_ k|rlnt sfg'gn] cof]Uo 7x/ u/]sf] .
-!^_ k|x/L k|ltj]bgdf cfk/flws k[i7e"ld (Criminal Record) b]lvPsf] JolQm eP ;hfo
e'Qmfg u/]sf] % jif{ JotLt eO{ g;s]sf] .
-r_ ;+:yfsf] ;+:yfks jf ;+:yfks ;d"xsf] z]o/ vl/b ug]{ kmd{÷sDkgLsf] z]o/ :jfldTj s'g} klg
lsl;dn] x:tfGt/0f ug{' cl3 ;f] kmd{ tyf sDkgLn] o; a}+saf6 :jLs[lt lng' kg]{5 . n3'ljQ
ljQLo ;+:yfsf] ;+:yfks jf ;+:yfks ;d"xsf] z]o/ vl/b ug]{ sDkgLsf] z]o/ csf]{ s'g} sDkgLn]
vl/b u/]sf] ePdf To:tf] sDkgLsf] z]o/ klg s'g} klg lsl;dn] x:tfGt/0f ug'{cl3 o; a}+saf6
:jLs[lt lng' kg]{5 .
-5_ ;+:yfsf ;+:yfks÷;+:yfks ;d"xsf] z]o/ vl/b ubf{ vl/bstf{n] tf]lsPsf] 9fFrfdf -a}+s÷ljQLo
;+:yf ;+:yfkgf Pjd\ ljQLo sf/f]af/ ug{] Ohfhtkq ;DaGwL gLltut Pjd\ k|lqmofut Joj:yfM
@)^# sf] ;+zf]lwt cg';"rL # sf] a'Fbf g+= !^ sf] ljj/0f_ nufgL x'g] /sdsf] cfo;|f]t / ;f]sf]
pknAwtf ;DaGwL cBfjlws ljj/0f clgjfo{ ¿kdf k]z ug'{ kg]{5 . ;f] sf] clen]v ;DalGwt
n3'ljQ ljQLo ;+:yfn] cBfjlws u/L /fVg' kg]{ tyf ;f] ;DaGwL ;Dk"0f{ clen]vsf] k|ltlnlk o;
a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefudf ;d]t k]z ug'{ kg]{5 .

53
 -h_ Ohfhtkqk|fKt;+:yfsf] r'Qmf k'FhLsf] b'O{ k|ltzt eGbf a9L z]o/ lnPsf ;+:yfks z]o/wgLx?sf]
gfddf /x]sf] ;+:yfks z]o/ ljBdfg ;+:yfks z]o/wgL afx]ssf] cGo JolQm jf ;+:yfnfO{ laqmL
ug{] qmddf vl/b ug{ rfxg] JolQm jf ;+:yfn] r'Qmf k'FhLsf] b'O{ k|ltzt jf ;f]eGbf sd ;+:yfks
;]o/ wf/0f ug]{ cj:yf ePdf vl/b ug{ rfxg] JolQm jf ;+:yfsf] Fit & Proper Test
a}+s÷ljQLo ;+:yf ;+:yfkgf Pj+ ljQLo sf/f]jf/ ug{] Ohfhtkq ;DaGwL gLltut Pj+ k|s[ofut
Aoj:yf, @)^# tyf o;} lgb]{zgsf] a'Fbf g+ @-ª_ adf]lhd Ohfhtkqk|fKt ;+:yf :jo+n] u/L
dfkgsf cfwf/x? k"/f u/]sf] Joxf]/fsf] l;kmfl/; ;lxt o; a}+s ;dIf :jLs[lt dfu ug'{kg]{5 .
-em_ ;+:yfsf] @ k|ltzt jf ;f] eGbf a9L ;]o/ wf/0f ug]{ ;+:yfks ;]o/wgLn] o; a}+ssf] :jLs[lt lnP/
dfq cfkm\gf] gfdsf] ;]o/ o; a}+saf6 Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo
;+:yfdf lwtf]aGws /fVg jf laqmL ug{ ;Sg]5g\ .
-`_ a'Fbf -em_ cg';f/sf] :jLs[lt dfu ubf{ h'g ;+:yfsf] ;]o/ lwtf] /flvg] xf] ;f] ;+:yfn] lghsf] ;]o/
:jfldTj tyf lwtf] /x] g/x]sf] ljj/0f ;d]t k]z u/L :jLs[lt dfu ug'{ kg]{5 .
#= ;+:yfks jf ;+:yfks ;d"xsf] z]o/ gfd;f/L jf vl/b u/L lng] cGo JolQm jf ;+:yfn] a'Fbf g+= ! / @
df pNn]v ePsf] k|lqmof gk'¥ofO{ cfkmgf] :jfldTjsf] z]o/ gfd;f/L jf laqmL ug{ kfpg] 5}g .
$= o; a}+sn] ;+:yfks ;d"xsf] z]o/ gfd;f/L jf laqmL ug{ :jLs[lt lbPsf] ldltn] tLg dlxgfleq cfˆgf]
:jfldTjsf] z]o/ gfd;f/L jf laqmL u/L ;Sg' kg]{5 . ;f] cjlw kZrft\ ;+:yfks ;d"xsf] z]o/ laqmL ug{
lbOPsf] :jLs[lt :jtM /2 x'g]5 .
%= ;+:yfks jf ;f] ;d"xsf] z]o/ gfd;f/L jf vl/b u/L lng] JolQm jf ;+:yfn] o; lgb]{zg ljkl/t x'g] u/L
cfˆgf] :jfldTjdf /x]sf] z]o/ gfd;f/L jf laqmL u/]df o;/L lgb]{zg ljkl/t cfˆgf] :jfldTjdf /x]sf]
z]o/ gfd;f/L jf laqmL ug]{ JolQm jf ;+:yfx? lghx?n] cfˆgf] :jfldTjdf /x]sf] z]o/ gfd;f/L jf
laqmL u/]sf] ldltn] sDtLdf % jif{;Dd csf]{ s'g} Ohfhtkqk|fKt ;+:yfsf]] ;+:yfks x'g tyf s'g} klg
Ohfhtkqk|fKt ;+:yfsf] ;~rfns x'g of]Uo x'g] 5}gg\ .
^= o; a}+såf/f hf/L a}+s÷ljQLo ;+:yf ;+:yfkgf Pjd\ ljQLo sf/f]af/ ug{] Ohfhtkq ;DaGwL gLltut Pjd\
k|lqmofut Joj:yf, @)^# df Ps JolQm jf ;+:yf jf cfk;L ;DaGw ePsf ;d"xn] Ohfhtkqk|fKt s'g}
Ps ;+:yfsf] ;+:yfks z]o/df r'Qmf k'FhLsf] a9Ldf !% k|ltzt / cGo Ohfhtkqk|fKt ;+:yfsf] z]o/df
r'Qmf k'FhLsf] a9Ldf ! k|ltzt dfq nufgL ug{ ;Sg] Joj:yf /x]sf] eP tfklg æ3Æ ju{sf] ;+:yfsf] xsdf
pQm ;LdfnfO{ qmdzM @% k|ltzt / !) k|ltzt sfod ul/Psf] 5 . plNnlvt nufgL ;Ldf g]kfn ;/sf/,
/ a}+s tyf ljQLo ;+:yfn] ;xfos sDkgLdf ;+:yfks eO{ nufgL ubf{ nfu" x'g] 5}g .
t/, g]kfn ;/sf/sf] %) k|ltzt jf ;f] eGbf a9L :jfldTj ePsf] / ljQLo If]q;Fu ;DalGwt ;+:yfx?M
sd{rf/L ;~ro sf]if, gful/s nufgL sf]if / /fli6«o aLdf ;+:yfgsf] xsdf o; a}+ssf] :jLs[lt lnO{ Ps
eGbf a9L ;+:yfsf] z]o/df a9Ldf @% k|ltzt;Dd nufgL ug{ o; Joj:yfn] afwf k'u]sf] dflgg] 5}g .
o;/L tf]lsPsf] ;Ldfleq sfod g/x]sf] ;+:Yffks z]o/wgLnfO{ z]o/ :jfldTj pQm ;Ldfleq gcfP;Dd
n3'ljQ ljQLo ;+:yfaf6 ljt/0f x'g] gub nfef+;, af]g; z]o/ / xsk|b z]o/df ;xefuL x'g aGb]h
nufOPsf] 5 .

54
 pko'{Qm Joj:yf ljQLo dWo:ytf sf/f]af/ ug]{ u}/ ;/sf/L ;+:yf -Financial Intermediary Non-
Governmental Organizations, FINGO) af6 ?kfGt/0f ePsf ;+:yfsf] xsdf n3'ljQ ljQLo ;+:yfn]
ljQLo sf/f]af/ ;'? u/]sf] ldltn] % jif{;Dd nfu" x'g] 5}g .
&= ;+:yfkssf] :jfldTjdf /x]sf] z]o/ gfd;f/L jf vl/b u/L lng] JolQm jf ;+:yf klg ;+:yfksx?sf]
;d"xdf /xg] u/L n3'ljQ ljQLo ;+:yfn] k|aGwkq / lgodfjnLdf clgjfo{ ?kdf ;+zf]wg ug]{ Joj:yf
ug'{ kg]{5 .
*= o; a}+saf6 :jLs[lt glnO{ n3'ljQ ljQLo ;+:yfn] ;+:yfks ;d"xsf] z]o/ gfd;f/L jf laqmL u/]sf]
nut s§f u/L lbPdf To:tf ;+:yfnfO{ g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !)) adf]lhd sf/afxL
x'g]5 .
(= o; a}+saf6 Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfsf] ;+:yfks z]o/df k|rlnt sfg'g adf]lhd ;+:yflkt
;xsf/L ;+:yfn] nufgL ug{ kfpg] 5}g .
t/,
-s_ yf]s shf{ sf/f]jf/ ug]{ ;+:yfaf6 shf{ pkof]u ug]{ k|of]hgsf] nflu ;+:yfks z]o/df nufgL u/]sf]
xb;Dd o; Joj:yfdf 5'6 lbOg] 5 .
-v_ ;xsf/L ;+:yfx?nfO{ dfq yf]s shf{ k|jfx ug]{ u/L :yfkgf ePsf ;+:yfsf] ;+:yfks z]o/df
ul/Psf] ;'? nufgL sfod /fVg of] Joj:yfn] jfwf k'u]sf] dflgg] 5}g .
!)= ;+:yfn] ;j{;fwf/0fsf nflu z]o/ laqmL cfJxfg u/L ljj/0fkq ;d]t hf/L u/L z]o/sf] z'? lgisf;g
-Initial Public Offering_ sf] dfWodaf6 z]o/ wf/0f u/L sfod x'g cfPsf z]o/wgLx? afx]s ;+:yfks,
;+:yfks ;d"x / Private Placement sf] dfWodaf6 :jb]zL jf ljb]zL JolQm jf ;+:yfn] wf/0f u/]sf]]
z]o/ ;d]t o; a}+ssf] lgodg k|of]hgfy{ ;+:yfks÷;+:yfks ;d"xsf] z]o/ ;/x dflgg]] 5 .
!!= ;fj{hlgs lgisfzg ug{ egL 5'6\ofOPsf] ;+:yfsf] z]o/ vl/bsf nflu ;f]xL ;+:yfsf ;+:yfks, ;~rfns
/ lghsf kl/jf/n] cfj]bg lbg kfpg] 5}g . t/ To:tf] z]o/sf] b/vf:t v'Nnf /xg] egL tf]lsPsf]
cjlwleq k'/f laqmL gePsf] cj:yfdf eg] of] k|ltaGw nfu" x'g] 5}g .

!@= b'O{ k|ltzteGbf sd z]o/ vl/b laqmL ;DaGwL ljz]if Joj:yf

;+:yfsf] r'Qmfk'FhLsf] b'O{ -@_ k|ltzt jf ;f]eGbf sd z]o/ lnPsf ;+:yfks z]o/wgLx?sf] gfddf /x]sf]
;+:yfks z]o/ k|rlnt P]g sfg'g tyf b]xfosf zt{x?sf] cwLgdf /xL ljBdfg ;+:yfksx?aLr jf cGo
JolQm jf ;+:yfnfO{ vl/b÷laqmL ug{sf nflu o; a}+ssf] :jLs[lt lnO{ /xg' kg]{ 5}g . gofF ;+:yfksx?n]
o; a}+sn] tf]s]sf] dfkb08 / Fit and Proper Test sf] Joj:yfnfO{ kl/kfngf u/]sf] x'g' kg]{5 . @
k|ltzteGbf a9L z]o/ wf/0f u/]sf ;+:yfks z]o/wgLx?sf] xsdf eg] o; k|of]hgsf nflu ;+:yfks
z]o/ vl08s[t u/L @ k|ltzt jf ;f] eGbf sd u/L o:tf] ;'ljwf pkof]u ug{ kfOg] 5}g .
-s_ ;+:yfks z]o/wgLx?sf] d[To' ePsf], jf k|rlnt sfg'g adf]lhd kfl/jfl/s c+zaG8f ePdf jf
cbfntsf] cfb]z ePsf] cj:yfdf ;DalGwt xsjfnfnfO{ k|rlnt sfg'g adf]lhd x:tfGt/0f ug{
;lsg] 5 .

55
-v_ d[To' eO{ jf k|rlnt sfg'g adf]lhd kfl/jfl/s c+zaG8f xs x:tfGt/0f ePsf] cj:yfdf afx]s
;+:yfks z]o/wgLn] cfˆgf] ;+:yfks z]o/ x:tfGt/0f ubf{ ljBdfg ;+:yfks z]o/wgLnfO{ g}
k|fyldstf lbg' kg]{5 . ljBdfg ;+:yfks z]o/wgLx?n] pQm z]o/ vl/b ug{ grfx]df ;f]sf]
lnlvt hfgsf/L lnO{ cGo ;d"x jf jfXo JolQm÷;+:yfnfO{ a]rlavg ug{ ;lsg] 5 . ;Dk"0f{
;+:yfksx?sf] lnlvt ;xdlt lng ;Dej gePdf ;DalGwt ;:yf dfkm{t /fli6«o:t/sf] klqsfdf
sDtLdf #% lbgsf] ;fj{hlgs ;"rgf k|sfzg u/L hfgsf/L u/fpg] / ;f] cjlwleq ljBdfg
;+:yfks ;]o/wgLn] vl/b ug{ rfx]sf] lnlvt hfgsf/L k]z x'g gcfPdf dfq k|rlnt sfg'gsf]
cwLgdf /xL k'gM ;fj{hlgs ;"rgf k|sfzg u/L cGo JolQm÷;+:yfnfO{ laqmL ug{ ;lsg] 5 .
-u_ ;+:yfks ;d"xsf] z]o/ vl/b ug]{ JolQm÷;+:yfnfO{ ;f]xL ;+:yfks ;d"xdf ;dfj]z ug'{ kg]{5 .
-3_ a'Fbf g+= @ sf] v08 -ª_ df plNnlvt cof]Uotf ePsf] JolQm÷;+:yf ;+:yfks z]o/ vl/b÷laqmL
ug]{ sfo{df ;xefuL x'g kfpg] 5}gg\ .
-ª_ ;+ul7t ;+:yfn] z]o/ vl/b ug]{ ePdf pQm ;+:yfsf] sfo{÷p2]Zodf z]o/ vl/b÷laqmL ug{
kfpg]÷gkfpg] olsg u/L ljut @ cfly{s jif{b]lv ;~rfng d'gfkmfdf /x]sf] ljQLo ljj/0f olsg
u/]/ dfq laqmL ug'{ kg]{5 . ;fy}, pQm ;+ul7t ;+:Yffsf] ;~rfnsx? ;d]t shf{ ;"rgf s]Gb|
lnld6]8sf] sfnf];"rLdf ;dfj]z gePsf] x'g' kg]{5 .
-r_ s'g} JolQm, kmd{, sDkgL, Psf3/ kl/jf/ jf ;+ul7t ;+:yfn] a'Fbf g+= ^ df plNnlvt ;Ldf;Dd
dfq nufgL ug{ ;Sg] Joj:yf /x]sf] x'Fbf ;f] ;DaGwL cj:yf ;DalGwt ;+:yfn] olsg u/]kl5 dfq
;+:yfks z]o/ vl/b÷laqmL sfo{ ug'{ kg]{5 .
-5_ dfly v08 3, ª / r df plNnlvt cj:Yff k'/f eP gePsf] af/] ;DalGwt n3'ljQ ljQLo ;+:yfsf]
;~rfns ;ldltn] cfk}m olsg u/]/ dfq ;+:yfksx?sf] :jfldTj nut lstfjdf kl/jt{g u/fpg'
kg]{5 .
;+:yfks z]o/ vl/b÷laqmL ;DaGwL :jLs[lt ;DalGwt n3'ljQ ljQLo ;+:yfsf] ;~rfns ;ldltn]
g} k|bfg ug{ ;Sg] 5 .
-h_ z]o/wgLx?n] vl/b÷laqmL ug]{ ;+:yfks z]o/sf] d"No / ;DalGwt lgsfox?df nfUg] s/, b:t'/,
;]jf z'Ns k|rlnt sfg'g adf]lhd x'g]5 .
-em_ r'Qmfk'FhLsf] @ k|ltzteGbf a9L ;+:yfks z]o/ wf/0f u/]sf] cj:yfdf To:tf] z]o/ 6'qmf 6'qmf u/L
jf Psd'i6 ?kdf ;+:yfks ;d"xdf g/x]sf] JolQmnfO{ laqmL ug{' k/]sf] v08df z]o/
laqmL÷x:tfGt/0f jf gfd;f/L ug{ o; a}+ssf] :jLs[lt lng' kg]{5 .
-`_ s'g} n3'ljQ ljQLo ;+:yfdf ;+:yfks z]o/ lwtf] /fvL shf{ lnPsf] cj:yfdf shf{ c;'nLsf
kof{Kt pkfox? cjnDag ubf{ ;d]t pQm shf{ c;'npk/ x'g g;sL pQm ;+:yfks z]o/ g}
hkmt ug'{ kg]{ cj:yf l;h{gf x'g uPsf] cj:yfdf / k|rlnt sfg'g adf]lhd n3'ljQ ljQLo
;+:yfsf] ;+:yfks z]o/ laqmL ug'{kg]{ afWofTds cj:yfdf z]o/ ;+Vof / cf}lrTosf cfwf/df
hkmt ul/Psf]÷afWofTds ?kdf laqmL ug'{ kg]{ pQm ;+:yfks z]o/ laqmL ug{sf nflu
vl/bstf{sf] klxrfg ug]{ ;DaGwdf b]xfosf] k|lqmof cjnDag ug{ ;lsg]5 M

56
  ;+:yfks z]o/ ;fj{hlgs ;"rgf u/L af]nsaf]n -uf]Ko l;N8 6]08/_ sf] dfWodaf6 k|rlnt
sfg'g / g]kfn /fi6« a}+ssf] gLlt Pjd\ lgb{]zg ljkl/t gx'g] u/L ;DalGwt n3'ljQ ljQLo
;+:yfsf ljBdfg ;+:yfks z]o/wgL nufot cGo OR5's JolQm, kmd{ sDkgL tyf ;+ul7t
;+:yfnfO{ laqmL ug{ vl/bstf{ 5gf}6 ug]{,
 k|rlnt sfg'g tyf ljBdfg lgb{]zgdf ePsf] Joj:yf adf]lhd o;/L ;+:yfks z]o/ vl/b ug{]
vl/bstf{ ;+:yfks ;d"xdf g} kg{] Joxf]/f ;d]t hfgsf/L u/fpg] . ;+:yfks z]o/ vl/bstf{
klxrfg eO;s]kl5 r'Qmf k'FhLsf] @ k|ltzteGbf sd ;+:yfks z]o/ wf/0f ug]{ ;+:yfks
z]o/wgLsf] ;+:yfks z]o/sf] xsdf dfly plNnlvtk|lqmof ckgfO{ z]o/ laqmL jf gfd;f/L ug{'
kg{] . t/, vl/bstf{ jf laqmLstf{n] r'[Qmf k'FhLsf] @ k|ltzteGbf a9L z]o/ :jfldTj wf/0f u/]sf]
jf x'g] cj:yfdf o; a}+saf6 :jLs[lt k|fKt ePkl5 dfq z]o/ laqmL÷x:tfGt/0f jf gfd;f/L
ug'{k"j{ o; a}+saf6 :jLs[lt lng' kg]{ .
-6_ ;+:yfks z]o/ laqm]tf shf{ ;"rgf s]Gb| lnld6]8sf] sfnf];"rLdf ;"rLs[t /lx/x]sf] eP To:tf]
;+:yfks z]o/ laqmLaf6 k|fKt x'g cfpg] /sd clgjfo{ ?kdf shf{ r'Qmf ug]{ k|of]hgsf nflu pkof]u
ug'{ kg]{5 .
-7_ plNnlvt Joj:yfsf] cwLgdf /xL z]o/ vl/b÷laqmL u/L gofF sfod ePsf ;+:yfks z]o/wgLx?
;lxtsf] cBfjlws ljj/0f !% lbgleq o; a}+s ;dIf k]z ug'{ kg]{5 .
-8_ dfly plNnlvt k|lqmof gk'¥ofO{ ;+:yfks z]o/ vl/b÷laqmL u/]df ;DalGwt ;+:yfks z]o/wgLnfO{
b]xfo adf]lhdsf] sf/afxL x'g]5 .
-c_ g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !)) adf]lhd ;r]t u/fpg] nufotsf cGo sf/afxL .
-cf_ laqm]tf ;+:yfks z]o/wgLsf] ;+:yfks z]o/ ;f]xL ;+:yfn] hkmt ug{ ;Sg] .
-O_ vl/bstf{ / laqm]tfnfO{ z]o/ vl/b÷laqmL u/]sf] ldltn] % jif{;Dd cGo ;+:yfsf] ;+:yfks
z]o/df nufgL ug{ / Ohfhtkqk|fKt s'g} klg ;+:yfsf] ;~rfns x'g aGb]h nufpg] .
-9_ k|rlnt P]g, sfg'g / o; a}+saf6 hf/L ul/Psf gLlt lgb]{zgx?df s'g} kl/dfh{g ePdf ;f]xL
adf]lhd plNnlvt Joj:Yffdf kl/dfh{g ePsf] dflgg] 5 .
!#= a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf !! sf] pkbkmf -$_ sf] k|of]hgsf] nflu b]xfodf
plNnlvt zt{x?sf] cwLgdf /xL %! k|ltzteGbf a9L ;+:yfks ;d"xsf] ;]o/ :jfldTj /x]sf ;+:yfsf
;+:yfks ;]o/wgLx?n] rfx]df ;+:yfks ;d"xsf] ;]o/ :jfldTj sDtLdf %! k|ltzt sfod /xg] u/L
afFsL ;+:yfks ;]o/ ;j{;fwf/0f ;]o/df kl/0ft ug{ ;Sg]5g\ .
-s_ ;+:yfn] ljQLo sf/f]af/ ;~rfng ePsf] bz jif{ k'/f u/]sf] x'g' kg]{5 .
-v_ ;+:yfks jf ;+:yfks ;d"xsf] ;]o/ :jfldTj sDtLdf %! k|ltzt sfod} /xg' kg]{5 .
-u_ %! k|ltzteGbf a9L ePsf] ;]o/ :jfldTj lwt]fkq ljlgdo ahf/ lnld6]8 dfkm{t vl/b÷
laqmL÷kl/0ft ug{] k|of]hgsf] nflu ;+:yfksx?sf] ;]o/ nufgLsf] cg'kftdf ;dfg'kflts ?kdf
(Pro-rata basis) a9L x'g] ;]o/ ;j{;fwf/0fdf kl/0ft ug{ ;lsg]5 .
t/, s'g} ;+:yfks÷;+:yfks ;d"xdf /x]sf] ;]o/wgLn] dfly pNn]v eP cg';f/sf] ;]o/x? csf]{

57
 ;d"xdf kl/0ft ug{ grfx]sf] egL :jM3f]if0ff ljj/0f k|fKt ePsf] cj:yf /x]5 eg] afFsL /x]sf
;b:ox?n] ;+:yfks÷;+:yfks ;d"xsf] ;]o/ :jldTj %! k|ltzteGbf sd gx'g] u/L To:tf]
;]o/ cg'kft pkof]u ug{ kfpg] 5g\ . Psk6s ;j{;fwf/0f ;]o/df kl/0ft e};s]sf] ;]o/ k'gM
;+:yfks jf ;+:yfks ;d"xsf] ;]o/df kl/0ft ug{ kfOg] 5}g .
-3_ o; ;DaGwdf ;DalGwt ;+:yfsf] ;~rfns ;ldltsf] l;kmfl/; ;lxt o; a}+saf6 :jLs[lt k|fKt
ug'{ kg]{5 . o;/L :jLs[lt k|fKt ePkl5 cfufdL ;fwf/0f ;efaf6 k|aGwkq tyf lgodfjnLdf
cfjZos ;+zf]wg u/L ;f]xL adf]lhd ;]o/ :jfldTj ;+/rgf Pjd\ ;~rfns ;ldltdf klg ;]o/
:jfldTj cg'?k k|ltlglwTj x'g] u/L ldnfpg' kg]{5 . ;f] adf]lhd k|aGwkq tyf lgodfjnLdf
cfjZos ;+zf]wg geP;Dd o;/L vl/b÷laqmL÷ kl/0ft x'g] ;]o/sf] c+z ;+:yfks ;d"xdf g}
/x]sf] dflgg] 5 .
-ª_ ;+:yfks ;d"xdf /x]sf] ;]o/ ;j{;fwf/0f ;]o/df kl/0ft u/L laqmL ug]{ JolQm÷;+:yf
sfnf];"rLdf /x]sf] ePdf lghsf] ;]o/ ;+:yfsf] shf{ r'Qmf ug]{ k|of]hgsf] nflu dfq laqmL ug{
kfOg]5 . sfnf];"rLdf /x]÷g/x]sf] Joxf]/f ;DalGwt ;+:yfn] g} olsg ug'{ kg]{5 .
-r_ o; Joj:yf cg'?k ;+:yfks ;d'xsf] :jfldTjdf /x]sf] ;]o/ ;j{;fwf/0f ;]o/df kl/0ft ug]{
sfo{ k'FhLahf/, a}+lsª nufot ;du| ljQLo If]qdf kg]{ k|efj ;d]tnfO{ ljrf/ u/L Psk6sdf
a9Ldf !) k|ltzt laGb';Dd ug{ ;lsg]5 .
-5_ ;+:yfdf ;~rfns, sfo{sf/L k|d'v, n]vfk/LIfs, sDkgL ;lrj jf ljQLo ;+:yfsf] Joj:yfkg
tyf n]vf ;DaGwL sfo{df k|ToIf ?kn] ;+nUg JolQmn] To:tf] kbdf axfn /x]sf] cj:Yffdf ;d]t
;+:yfks ;d"xsf] ;]o/ o; Joj:yf cg'?k ;j{;fwf/0fdf kl/0ft ug{ afwf kg]{5}g . t/,
vl/b÷laqmL ;DaGwL k|lqmof k|rlnt sfg'gsf] cwLgdf /xL ug'{ kg]{5 .

!$= n3'ljQ ljQLo ;+:yfn] k'FhL j[l¢ Pjd\ k'FhL ;+/rgf kl/jt{g ug{ rfx]df o; a}+ssf] :jLs[lt lnO{ ug{
;Sg] 5g\ . o; ;DaGwdf cfjZos zt{x? o; a}+sn] tf]Sg ;Sg]5 .
!%= xsk|b z]o/ laqmL ;DaGwdf
-s_ dh{/ tyf k|flKtsf] k|lqmofaf6 g} r'Qmf k'FhL tyf k'FhLsf]if ;'b[9 eO{ e/kbf]{ ljQLo ;]jf
;'lglZrt xf];\ eGg] clek|fon] n3'ljQ ljQLo ;+:yfx?nfO{ o; a}+saf6 xsk|b z]o/ hf/L ug]{
u/L k|aGwkq tyf lgodfjnLsf] ;+zf]wg :jLs[lt k|bfg ul/g] 5}g .
-v_ tf]lsPsf] k'FhLsf]if cg'kft sfod u/]sf n3'ljQ ljQLo ;+:yfx¿sf] xsdf xsk|b z]o/ hf/L ubf{ a}+s
tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf ( -!_ adf]lhd ;j{;fwf/0fnfO{ laqmL ljt/0f ul/Psf]
z]o/ wf/0f ug]{ s'g} z]o/wgLn] vl/b gu/]df jf z]o/ vl/b ug]{ xs c¿nfO{ laqmL jf x:tfGt/0f
gu/]df To;/L laqmL x'g g;s]sf] xsk|b z]o/sf] c+z v08 -3_ df plNnlvt cj:yfdf afx]s cGo
cj:yfdf :jtM vf/]h ug'{ kg]{]5 .
-u_ v08 -v_ adf]lhd vf/]h ug'{ k/]sf] cj:yfdf k|To]s jif{ ;dfg'kflts ¿kdf r'Qmfk'FhL j[l4 ub]}{
n}hfg' kg]{ o; a}+ssf] k|fjwfg kfngf ug]{ k|of]hgsf nflu To:tf] vf/]hL ug'{ k/]sf] z]o/sf]
/sdsf] xb;DdnfO{ cfufdL jif{df ;dfof]hg ug{ ;lsg] 5 .
-3_ v08 -v_ adf]lhd :jtM vf/]h ug'{k/]sf] sf/0faf6 k|rlnt sfg'gL tyf gLltut Joj:yf adf]lhd
z]o/ :jfldTj ;+/rgfdf k|lts"n c;/ kg]{ cj:yf ePdf dfq To:tf] z]o/sf] c+z ;fj{hlgs ;"rgf

58
 dfkm{t ;fj{hlgs af]nsaf]nsf] cfwf/ (Public Auction Basis) df Go"gtd k|lt z]o/ d"No ?= !))
tf]sL laqmL ug{ ;lsg] 5 . o;/L ;fj{hlgs af]nsaf]nsf] dfWodåf/f laqmL ubf{ k|lt z]o/ ?= !))
eGbf a9L k|fKt x'g cfpg] /sdnfO{ ;DalGwt n3'ljQ ljQLo ;+:yfn] 5'§} Share Premium zLif{s
cGtu{t b]vfpg' kg]{5 .
-ª_ ;+:yfks÷;+:yfks ;d"x cGtu{tsf] laqmL x'g g;s]sf] o:tf] xsk|b z]o/sf] c+z k|rlnt Joj:yf
cg'?k ljBdfg ;+:yfksx?nfO{ laqmL ug{ ;lsg] 5 . k|rlnt sfg'g adf]lhd n3'ljQ ljQLo ;+:yfsf]
;+:yfks z]o/ cGo JolQmnfO{ laqmL ug'{kg]{ afWofTds cj:yfdf z]o/ ;+Vof / cf}lrTosf cfwf/df
afWofTds ?kdf laqmL ug'{ kg]{ pQm ;+:yfks z]o/ laqmL ug{sf nflu vl/bstf{sf] klxrfg ug]{
;DaGwdf b]xfosf] k|lqmof cjnDag ug{ ;lsg]5 M
-c_ ;+:yfks z]o/ ;fj{hlgs ;"rgf u/L af]nsaf]n -uf]Ko l;N86]08/_ sf] dfWodaf6 k|rlnt
sfg'g / g]kfn /fi6« a}+ssf] gLlt Pjd\ lgb{]zg ljkl/t gx'g] u/L ;DalGwtn3'ljQ ljQLo
;+:yfsf ljBdfg ;+:yfks z]o/wgL nufot cGo OR5's JolQm, kmd{ sDkgL tyf ;+ul7t
;+:yfnfO{ laqmL ug{ vl/bstf{ 5gf}6 ug{,
-cf_ k|rlnt sfg'g tyf ljBdfg lgb{]zgdf ePsf] Joj:yf adf]lhd o;/L ;+:yfks z]o/ vl/b ug{]
vl/bstf{ ;+:yfks ;d"xdf g} kg{] Joxf]/f ;d]t hfgsf/L u/fpg] . ;+:yfks z]o/ vl/bstf{
klxrfg eO;s]kl5 r'QmfkFh ' Lsf] @ k|ltzteGbf sd ;+:yfks z]o/ wf/0f ug]{ ;+:yfks
z]o/wgLsf] ;+:yfks z]o/sf] xsdf o; a}+sn] tf]s]sf k|lqmof ckgfO{ z]o/ laqmL jf gfd;f/L
ug{' kg{] . t/, r'[Qmf k'FhLsf] @ k|ltzteGbf a9L z]o/ :jfldTj wf/0f u/]sf] cj:yfdf o;
a}+saf6 :jLs[lt k|fKt ePkl5 dfq z]o/ laqmL÷x:tfGt/0f jf gfd;f/L ;DaGwL k|lqmof cl3
a9\g] . o; k|lqmofaf6 z]o/ vl/b ug]{ JolQm÷;+:yf k|rlnt Joj:yf cg';f/ of]Uotf k'u]sf] x'g'
kg]{5 .
-r_ n3'ljQ ljQLo ;+:yfn] xsk|b z]o/ lgisfzg ubf{ ;fljssf ;+:yfks z]o/wgLx?n] vl/b ug{ kfpg]
xsk|b z]o/sf] ;Dk"0f{ jf cf+lzs xs x:tfGt/0f ug{ rfx]df k|rlnt sfg'g adf]lhd k|aGwkq tyf
lgodfjnLdf Joj:yf u/L r'Qmfk'FhLsf] @ k|ltzt jf ;f]eGbf sd z]o/ lnPsf ;+:yfks z]o/wgLsf]
xsdf ;DalGwt n3'ljQ ljQLo ;+:yfn] b]xfosf zt{sf] cwLgdf /xL] xs x:tfGt/0f ug{ ;Sg]]5g\ .
-!_ ;+:yfks ;d"xsf] xsk|b z]o/sf] xs x:tfGt/0f ubf{ ;+:yfks ;d"xnfO{ klxnf] k|fyldstf
lbg' kg]{5 . o;sf] nflu b]xfo adf]lhdsf] k|lqmof ckgfpg' kg]{5 .
-c_ xsk|b z]o/sf] xs x:tfGt/0f ug{ rfxg] z]o/wgLn] laqmL d"No tf]sL xs x:tfGt/0f
ug{ rfx]sf] lgj]bg n3'ljQ ljQLo ;+:yfdf k]z ug'{ kg]{5 .
-cf_ o;/L lgj]bg k]z u/]kl5 & lbgsf] ;do tf]sL ;+:yfn] klxnf] k|fyldstfdf k/]sf
z]o/wgLnfO{ ;"rgf lbg' kg]{5 .
-O_ o;/L klxnf] k|fyldstfdf k/]sf z]o/wgL]n] & lbgleq ;f] d"Nodf xs lng grfx]df
dfq cGo JolQm jf ;+:yfnfO{ x:tfGt/0f ug{ ;lsg]5 .
-@_ v08 -!_ adf]lhd ;+:yfks ;d"xdf z]o/sf] xs x:tfGt/0f x'g g;Sg] cj:yf ePdf dfq cGo
JolQm jf ;+:yfnfO{ o; lgb]{zgsf] cwLgdf /xL z]o/sf] xs x:tfGt/0f ug{ ;lsg] 5 . o;/L
;+:yfks ;d"xsf] z]o/sf] xs x:tfGt/0f u/L lng] JolQm jf ;+:yf klg ;+:yfks ;d"xdf g}
;dfj]z x'g] 5 .

59
 -#_ k|:tfljt ;+:yfks z]o/wgL o; a}+saf6 hf/L lgb]{zg cg';f/ ;+:yfks z]o/wgLsf] nflu
tf]lsPsf] of]Uotf -Fit & Proper Test) k'/f ePsf] x'g' kg]{5 .
-$_ k|:tfljt ;+:yfks z]o/wgL shf{ ;"rgf s]Gb|sf] sfnf];"rLdf gk/]sf] x'g' kg]{5 .
-%_ k|:tfljt ;+:yfks z]o/wgLn] cfˆgf] nufgLsf] ;|f]t v'Ng] sfuhftsf ;fy} kl5Nnf] cfly{s
jif{sf] s/ r'Qmf k|df0fkq /÷jf s/ bflvnf u/]sf] lg:;f ;d]t k]z ug'{ kg]{5 .
-^_ plNnlvt Joj:yfsf] cwLgdf /xL xsk|b z]o/sf] xs x:tfGt/0f u/]sf] ljj/0f o; a}+s ;dIf
k]z ug'{ kg]{5 .
-5_ v08 -s_ b]lv -ª_ ;Dd h'g;'s} s'/f n]lvPsf] ePtfklg n3'ljQ ljQLo ;+:yfsf ;~rfns, sfo{sf/L
k|d'v, n]vfk/LIfs, sDkgL ;lrj jf n3'ljQ ljQLo ;+:yfsf] Joj:yfkg tyf n]vf ;DaGwL sfo{df
k|ToIf ?kn] ;+nUg JolQmn] To:tf] kbdf axfn /xFbfsf avt jf To:tf] kb 5f8]sf] sDtLdf !
jif{;Dd ;DalGwt n3'ljQ ljQLo ;+:yf jf To;sf] ;xfos sDkgLsf] xsk|b z]o/ cGo s'g} klg
JolQm jf ;+:yfnfO{ xs x:tfGt/0f u/L lbg jf cGo s'g} klg JolQm jf ;+:yfaf6 xs x:tfGt/0f
:jLsf/ u/L lng x'Fb}g .
!^= xsk|b z]o/df k"j{ nufgL -Calls in Advance_ ;DaGwdfM
-s_ o; a}+saf6 k"j{ :jLs[lt glnO{ k"j{ nufgL -Calls in Advance_ ug{ kfOg] 5}g .
-v_ ljutdf k'FhLsf]if kof{Kttf cg'kft gk'u]sf] sf/0fn] o; a}+saf6 dfu ul/Psf] k'FhLof]hgf cg';f/
k'FhLsf]if kof{Kttf cg'kft sfod ug]{ k|of]hgsf nflu Call in advance df /sd hDdf u/]sf
n3'ljQ ljQLo ;+:yfx? ufEg]÷ufleg] tyf k|flKt k|lqmofdf ;+nUg eO{ PsLs[t sf/f]af/
;~rfng u/]df To:tf] Call in advance /sdnfO{ r'Qmf k'FhLdf u0fgf u/L k'FhLsf]if kof{Kttf
cg'kft sfod ug{ ;Sg] u/L :jLs[lt k|bfg ug{ ;lsg]5 . o; a}+ssf] :jLs[lt glnO{ Call in
advance zLif{sdf /sd hDdf ug{ kfOg] 5}g .

!&= o; a}+saf6 ljQLo dWo:ystf{sf] sf/f]af/ ug{ cg'dltkq k|fKt u/]sf u}/;/sf/L ;+:yfn] ca pk|fGt
n3'ljQ ljQLo ;+:yfsf] ;+:yfks z]o/df nufgL ug]{ ePdf u}/;/sf/L ;+:yfnfO{ k|bfg ul/Psf] To:tf]
cg'dltkq vf/]h ug]{ zt{df @% k|ltzt;Ddsf] ;Ldf ggf£g] u/L ;+:yfks z]o/df nufgL ug{
;Sg]]5g\ .
!*= Ohfhtkqk|fKt ;+:yfsf] ;+:yfks z]o/wgLx?nfO{ Pp6} ;+:yfks ;d"xdf /fVg' kg]{5 . ;+:yfsf]
k|aGwkq tyf lgodfjnLdf ;f] cg';f/sf] Joj:yf gePsf] eP cfufdL ;fwf/0f ;efn] ;f] ;DaGwL
k|:tfj kfl/t u/L ;+zf]wg ug'{ kg]{5 .
t/, j}b]lzs nufgL / ;+:yfut nufgL /x]sf] ;+:yfn] ;dfg'kflts k|ltlglwTj sfod x'g] u/L k|aGwkq
tyf lgodfjnLdf ;~rfns ;+Vof tf]Sg o; Joj:yfn] afwf k'u]sf] dflgg] 5}g
!(= Ohfhkqk|fKt ;+:yfdf ljb]zL nufgL ;DaGwdf M
-!_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf % sf] pkbkmf -!_ df ePsf] Joj:yf adf]lhd
s'g} ljb]zL a}+s jf ljQLo ;+:yfn] dfq Ohfhkqk|fKt ;+:yfdf nufgL ug{ ;Sg] 5g\ .
-@_ of] lgb]{zg hf/L x'g' k"j{ s'g} ljb]zL a}+s jf ljQLo ;+:yf afx]s cGo ljb]zL JolQm jf ;+:yfsf]
Ohfhtkqk|fKt ;+:yfdf nufgL /x]sf] cj:yfdf To:tf] nufgL ljb]zL a}+s, ljQLo ;+:yf jf g]kfnL

60
 JolQm, ;+:yfnfO{ laqmL u/L lgoldt ug'{kg]{ 5 .
-#_ To:tf] nufgL pka'Fbf g+= -@_ adf]lhd lgoldt gePdf ;DalGwt a}+s tyf ljQLo ;+:yfaf6 ljt/0f
ul/g] gub nfef+z tyf af]g; ;]o/ /f]Ssf x'g] / ;DalGwt ;+:yfaf6 hf/L ul/g] xsk|b ;]o/df
;xefuL x'g aGb]h nufOPsf] 5 .
-$_ s'g} ljb]zL a}+s jf ljQLo ;+:yfsf] nufgL /x]sf] sf/0faf6 Ohfhtkqk|fKt ;+:yfn] a}+s tyf ljQLo
;+:yf ;DaGwL P]g, @)&# sf] bkmf ( adf]lhd ;j{;fwf/0fnfO{ laqmL ljt/0f ug{sf] nflu cfˆgf] s'n
hf/L k'FhLsf] sDtLdf #) k|ltzt z]o/ 5'6\ofpg' kg]{ Joj:yfdf 5'6 kfO{ s'g} sf/0fjz ljb]zL nufgL
lkmtf{ nuL g]kfnL JolQm jf ;+:yfnfO{ laqmL u/]sf] cj:yfdf ;DalGwt Ohfhtkqk|fKt ;+:yfn] ! jif{leq
;j{;fwf/0f z]o/sf] lx:;f sDtLdf #) k|ltzt k'¥ofpg' kg]{5 .
-%_ ;+:yfsf] j}b]lzs :jfldTjdf /x]sf] z]o/ vl/b / laqmL ug{ o; a}+ssf] :jLs[lt lng' kg]{5 .

@)= vf/]hL / jrfpm M

-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
o; a}+saf6 æ3Æ ju{sf] Ohfhtkqk|fKt n3'ljQ ljQLo ;+:Yffx?nfO{ hf/L ul/Psf] PsLs[t
lgb]{zg, @)&* sf] lgb]{zg g+= !)÷)&* df ePsf] ;+:yfks ;]o/ gfd;f/L jf vl/b÷laqmL jf
xs x:tfGt/0f ;DaGwL Joj:yf tyf ;f] kZrft\ ldlt @)&( r}t #) ut];Dd hf/L ePsf o;}
ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

61
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu

lgb]{zg g+= !!÷)&(

shf{ ;"rgf tyf sfnf];"rL ;DaGwL Joj:yf

o; a}+saf6 æ3Æ ju{sf] Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfx?sf] shf{ k|jfxdf z'4tf / pko'Qmtf
sfod ug]{ k|of]hgsf] nflu ;f] ;DaGwL ;"rgf Joj:yf / oyf;dodf shf{ gltg]{ C0fLx?sf] sfnf];"rL tof/
ug]{ sfo{nfO{ lgoldt tyf Jojl:yt u/L Pp6} :yfgaf6 ;"rgf k|fKt x'g] Joj:yf ug{ jf~5gLo ePsfn] g]kfn
/fi6« a}+s P]g, @)%* sf] bkmf ** sf] k|of]hgsf] nflu ;f]xL P]gsf] bkmf &( / g]kfn /fi6« a}+s shf{ ;"rgf
ljlgodfjnL, @)%( sf] ljlgod & n] lbPsf] clwsf/ k|of]u u/L b]xfosf lgb]{zg hf/L ul/Psf] 5 .

!= shf{ ;"rgf s]Gb|;DaGwL Joj:yfM

sDkgL P]g, @)^# cGtu{t ;+:yfkgf eO{ ;~rfngdf /x]sf] shf{ ;"rgf s]Gb| ln= nfO{ g} g]kfn /fi6«
a}+s P]g, @)%* sf] bkmf ** / g]kfn /fi6« a}+s shf{ ;"rgf ljlgodfjnL, @)%( sf] ljlgod #
adf]lhdsf] shf{ ;"rgf s]Gb| -o;kl5 s]Gb| elgPsf]_ tf]lsPsf] 5 .

@= sfnf];"rL ;DaGwL Joj:yf

-s_ Ohfhtkqk|fKt ;+:yfn] k|jfx u/]sf] kfFr nfv ?k}ofF jf ;f] eGbf a9Lsf] shf{ /sdsf] C0fLnfO{
sfnf];"rLdf kg]{ cj:yfdf sfnf];"rL ;DaGwL k|rlnt Joj:yf cGtu{t sfnf];"rLdf /fVg
l;kmfl/; ug'{ kg]{5 . o; Joj:Yffn] ;+:yfaf6 hlt;'s} kl/df0fsf] shf{, ;fk6 tyf ;'ljwf /sd
lnO{ lgota; gltg]{ C0fLnfO{ sfnf];"rLdf /fVg ;DalGwt ;+:yfn] shf{ ;"rgf s]Gb|nfO{ l;kmfl/;
ug{ afwf k'u]sf] dflgg] 5}g .

-v_ shf{, ;fk6 tyf ;'ljwf /sd glt/]sf] sf/0f sfnf];"rLdf /flvPsf] C0fLn] shf{ tyf ;'ljwfsf]
;Dk"0f{ ;fFjf Aofh e'QmfgL u/]sf] v08df lghnfO{ sfnf];"rLaf6 x6fpg ;DalGwt ;+:yfn] shf{
;"rgf s]Gb|nfO{ l;kmfl/; ug{' kg]{5 .
#= shf{ ;"rgf ;DaGwL Joj:yf
shf{ k|jfx ug{, k'/fgf] shf{ gjLs/0f ug{, k'g/;+/rgf jf k'g/tflnsLs/0f ug{' cufj} C0fL÷u|fxssf]
af/]df s]Gb|af6 clgjfo{ ?kdf shf{ ;"rgf lng' kg]{5 . o;/L shf{ ;"rgf dfu ePdf s]Gb|n] a9Ldf # -
tLg_ sfo{ lbgleqdf To:tf] ;"rgf pknAw x'g] Joj:yf ldnfpg' kg]{5 .
#=! shf{ ;"rgf s]Gb|sf] ;b:otf lng' kg]{
O{hfhtkqk|fKt ;+:yfx?n] shf{ ;"rgfsf] cfbfg–k|bfg ug{ / ;dodf shf{sf] ;fFjf÷Aofh gltg]{
C0fLnfO{ klxrfg ug]{ k|of]hgsf] nflu clgjfo{ ?kdf shf{ ;"rgf s]Gb|sf] ;b:otf lng' kg]{5 .

62
 #=@ shf{ ;"rgf s]Gb|df C0fL -u|fxs_ ;DaGwL ljj/0f k7fpg' kg]{
-s_ Ohfhtkqk|fKt ;+:yfn] s]Gb|sf] cgnfOg k|0ffnLdf tf]lsPsf] 9fFrfdf shf{ ;DaGwL ljj/0f
b]xfo adf]lhd cBfjlws ug'{ kg]{5 .
-!_ cfkm"n] :jLs[t u/]sf] ;Dk"0f{ shf{÷;'ljwf shf{ k|jfx u/]sf] & lbgleq .
-@_ () lbg eGbf a9Ln] efvf gf3]sf ;Dk"0f{ shf{÷;'ljwf dlxgf e'Stfg ePsf] !%
lbgleq .
-v_ O{hfhtkqk|fKt n3'ljQ ljQLo ;+:yfn] shf{sf] ljj/0f k|To]s qodf; ;dfKt ePsf] ldltn]
!% lbgleq C0fLsf] shf{ r'Qmf geP;Dd shf{ ;"rgf s]Gb|df k7fpg' kg]{5 .
#=# clgjfo{ ?kdf shf{ ;"rgf lng' kg]{
-s_ O{hfhtkqk|fKt ;+:yfn] shf{ :jLs[t ug'{ cufj} shf{ ;"rgf s]Gb|af6 clgjfo{ ?kdf shf{
;"rgf lng' kg]{5 .
-v_ s'g} u|fxs÷C0fLnfO{ shf{÷;'ljwf k|bfg ubf{ s]Gb|af6 pkaF'bf -s_ adf]lhd shf{ ;"rgf
k|fKt u/L ;s]kl5 cGo lgsfoaf6 ;"rgf lng clgjfo{ x'g] 5}g .
-u_ o; lgb]{zg adf]lhd shf{ ;"rgf s]Gb|af6 lnOPsf] shf{ ;"rgf afkt Ohfhtkqk|fKt
;+:yfn] s]Gb|n] tf]s]sf] shf{ ;"rgf ;DaGwL z'Ns a'emfpg' kg]{5 . shf{ ;"rgf s]Gb|n] g]kfn
n3'ljQ a}sz{ ;+3;Fu ;dembf/L u/L] z'Ns lgwf{/0f ug]{5 .
#=$ dfly pNn]lvt a'Fbf #=@ -s_ adf]lhd shf{ ;"rgf s]Gb|df ;"rgf gk7fOPsf] /÷jf a'Fbf #=# -
s_ adf]lhd shf{ ;"rgf glnO{ k|jfx ePsf] shf{df @ k|ltzt laGb'n] yk shf{ gf]S;fgL
Joj:yf sfod ug'{ kg]{5 . o; Joj:yf adf]lhd shf{ gf]S;fgL Joj:yf sfod ubf{ shf{sf]
zt\ k|ltzt eGbf a9L x'g] 5}g .
#=% shf{ ;"rgf s]Gb|n] lg/LIf0f ug{ ;Sg]
O{hfhtkqk|fKt ;+:yfn] s]Gb|df pknJw u/fpg' kg]{ C0fLx?sf] ljj/0f ;dod} pknAw u/fP
gu/fPsf] tyf shf{ k|jfx ug'{ cl3 shf{ ;"rgf lnP glnPsf] ;DaGwdf s]Gb|n] Ohfhtkqk|fKt
;+:yfsf] cg'udg ug{ rfx]df s]Gb|nfO{ n3' ljQ ljQLo ;+:yfn] ;xof]u ug'{ kg]{5 .
#=^ shf{ ;"rgf ;DaGwL ;Dks{ JolQm tf]Sg]
O{hfhtkqk|fKt ;+:yfx?n] shf{ ;"rgf s]Gb| tyf cGo lgsfodf k7fpg' kg]{ shf{ ;"rgf
;DaGwL ;Dk"0f{ sfo{x? ug{sf nflu ;Dks{ JolQm tf]Sg' kg]{5 . o;/L tf]lsPsf] ;Dks{ JolQmn]
O{hfhtkqk|fKt ;+:yf / shf{ ;"rgf s]Gb|aLr x'g] kqfrf/sf] k|dfl0ft clen]v cBfjlws u/L
/fVg' kg]{5 .

#= vf/]hL / jrfpm M
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
o; a}+saf6 æ3Æ ju{sf] Ohfhtkqk|fKt n3'ljQ ljQLo ;+:Yffx?nfO{ hf/L ul/Psf] PsLs[t
lgb]{zg, @)&* sf] lgb]z
{ g g+= !!÷)&* df ePsf] shf{ ;"rgf tyf sfnf];"rL ;DaGwL Joj:yf

63
 tyf ;f] kZrft\ ldlt @)&( r}t #) ut];Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{
kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

64
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu

lgb]{zg g+= !@÷)&(

clgjfo{ df}Hbft÷j}wflgs t/ntf ;DaGwL Joj:yf
o; a}+saf6 æ3Æ ju{sf Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfn] cfˆgf] lgIf]k tyf ;fk6L bfloTjsf]
cfwf/df sfod ug'{ kg]{ clgjfo{ df}Hbft tyf t/n ;DklQ Joj:yf ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf]
bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 .
!= clgjfo{ df}Hbft ;DaGwL Joj:yf
-!_ ;j{;fwf/0fsf] ;d]t lgIf]k ;+sng u/L v'b|f shf{sf] sf/f]af/ ug]{ ;+:yfn] s'n art tyf lgIf]k
bfloTjsf] @ k|ltztn] x'g] /sd / cGo ;+:yfn] cfk\mgf] ;d"x ;b:oaf6 ;+sng u/]sf] JolQmut,
;d"xut tyf ljz]if art / ;fk6L /sdsf] sDtLdf )=% k|ltztn] x'g] /sd clgjfo{ df}Hbftsf]
?kdf o; a}+sdf /fVg' kg]{5 .
-@_ ;+:yfn] o; a}+ssf] sfof{no gePsf] :Yffgdf glhssf] æsÆ ju{sf] jfl0fHo a}+sdf clgjfo{
df}Hbft k|of]hgsf] nflu Pp6f rNtL vftf vf]nL cfjZos /sd hDdf ug{ ;Sg]5 . o:tf]
vftfsf] hfgsf/L o; a}+ssf] n3'ljQ ;+:yf ;'kl/j]If0f ljefudf lbg' kg]{5 .
Aofh cfh{g x'g] u/L æsÆ ju{sf] jfl0fHo a}+sdf hDdf u/]sf] /sdnfO{ clgjfo{ df}Hbftdf u0fgf
ul/g] 5}g . clgjfo{ df}Hbft k|of]hgsf] nflu ;+:yfsf] s]Gb|Lo sfof{no ePsf] :yfgdf dfq vftf
vf]Ng' kg]{5 .
clgjfo{ df}Hbft u0fgf ug]{ k|of]hgsf] nflu vftf vf]lnPsf] a}+saf6 ;+:yfn] ljkGg ju{ shf{
afx]s cGo s'g} klg lsl;dsf] ;fk6L÷;'ljwf pkof]u ug{ kfpg] 5}g .
-#_ pka'Fbf -!_ adf]lhd /fVg' kg]{ df}Hbft gk'u ePsf] cj:yfdf b]xfo adf]lhd hl/jfgf nufOg] 5
M–
-s_ klxnf] k6s clgjfo{ df}Hbft gk'u ePsf] cj:yfdf gk'u eP hlt /sddf k|rlnt a}+s
b/sf] k|ltztn] .
-v_ bf];|f] k6s clgjfo{ df}Hbft gk'u ePsf] cj:yfdf gk'u eP hlt /sddf k|rlnt a}+s
b/sf] 8]l9 k|ltztn] .
-u_ t];|f] k6s / ;f] eGbf kl5 hlt k6s gk'u eP klg gk'u eP hlt /sddf k|rlnt a}+s
b/sf] bf]Aj/ k|ltztn] .
-$_ clgjfo{ df}Hbft gk'u ePsf] k6s u0fgf ubf{ k|To]s cfly{s jif{sf] nflu cnu cnu u0fgf
ul/g]5 . hl/jfgfsf] k6s lgwf{/0f ubf{ ;j{;fwf/0fsf] ;d]t lgIf]k ;+sng ug]{ ;+:yfsf nflu !$
lbg -b'O{ ;Ktfx_ sf] df}Hbft u0fgfnfO{ Ps k6s dflgg]5 eg] cGo ;+:yfsf nflu ! dlxgfsf]
df}Hbft u0fgfnfO{ Ps k6s dflgg]5 .

65
-%_ clgjfo{ df}Hbft gk'u ePdf ;j{;fwf/0fsf] ;d]t lgIf]k ;+sng ug]{ ;+:yfnfO{ b'O{ xKtfsf]
lx;fadf / cGo ;+:yfnfO{ dfl;s ?kdf xhf{gf nufOg]5 . o;/L xhf{gf nufpFbf gk'u eP
hltsf] /sdnfO{ a}+s b/sf] k|ltztn] u'0ff u/L dfl;s xh{gf nufpFbf !@ n] / b'O{ xKtfsf]
xhf{gf nufpFbf @^ n] efu ul/g] 5 .
-^_ b'O{ xKtfsf] clgjfo{ df}Hbft u0fgf ug]{ k|of]hgsf nflu b]xfosf] k|lqmof ckgfOg]5 M–
-s_ clgjfo{ df}Hbftsf] u0fgf ;fKtflxs -k|To]s cfOtjf/b]lv zlgjf/_ cf};t lgIf]k df}Hbftsf
cfwf/df ul/g]5 .
-v_ df}Hbftsf] u0fgf ubf{ v08 -s_ df plNnlvt ;dofjlw kl5 PsxKtf cGt/fn sfod u/L
tTkZrftsf] b'O{ xKtf -cfOtjf/b]lv !$ cf}+ lbgsf] zlgjf/_ df sfod ul/g] cf};t gub
df}HbftnfO{ lnOg]5 .
-u_ clgjfo{ df}Hbft u0fgf ug]{ k|of]hgsf nflu s'n lgIf]k bfloTjsf xsdf ;fKtflxs ?kdf
cfOtjf/b]lv zlgjf/;Ddsf] s'n lgIf]ksf] of]unfO{ ;ft cÍn]] efu u/L b}lgs cf};t
lgwf{/0f ug'{kg]]{5 . o;}u/L, g]kfn /fi6« a+}s df}Hbftsf] u0fgf ubf{ cfOtjf/b]lv !$ cf}+
lbgsf] zlgjf/;Ddsf] b}lgs df}Hbftsf] s'n of]unfO{ rf}w cÍn] efu u/L b}lgs cf};t
lgwf{/0f ul/g]5 .
-3_ o; lgb]{zg adf]lhd sfod ug'{kg]{ clgjfo{ df}Hbftsf] sDtLdf &) k|ltzt df}Hbft b}lgs
?kdf sfod ug'{kg]{5 .
-ª_ o; k|of]hgsf] nflu lgwf{l/t lgb]{zg kmf=g+=3 !@=! adf]lhdsf] ljj/0f e/L xKtf ljt]sf]
;ft lbgleq clgjfo{ ?kdf o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf cfOk'Ug] u/L
k7fpg' kg]{5 .
-&_ o; p2]Zosf] nflu n3'ljQ ljQLo ;+:yfsf] ;Dk"0f{ sfof{nox?nfO{ Pp6} OsfO{ dflgg] 5 .
-*_ o; a}+sdf /x]sf] vftfdf hDDff x'g] u/L km08 6«fG;km/sf] l;nl;nfdf dfu{:y (Transit) df kg{
uPsf] :jb]zL d'b|fsf] /sdnfO{ o; a+}ssf] df}Hbftdf ;dfj]z ug{ ;lsg] 5 .
-(_ ;j{;fwf/0faf6 jrt kl/rfng gug]{ ;+:yfx?sf] xsdf Ps dlxgf cl3sf] JolQmut, ;d"xut,
ljz]if jrt tyf ;fk6L sf]ifsf] b}lgs cf};tsf cfwf/df clgjfo{ df}Hbftsf] u0fgf ul/g] 5 .
-!)_ ;j{;fwf/0faf6 lgIf]k kl/rfng gug]{ n3'ljQ ljQLo ;+:yfn] lgb]{zg kmf=g+=3 !@=@ adf]lhd
clgjfo{ df}Hbft / t/n ;DklQsf] ljj/0f dfl;s ?kdf k|To]s dlxgf lat]sf] !% lbgleq o;
a}+ssf] n3'ljQ ;+:yf ;'kl/j]If0f ljefudf k7fpg' kg]{5 .
-!!_ dfly h'g;'s} s'/f n]lvPsf] ePtfklg cGo a+}s tyf ljQLo ;+:yfsf] tkm{jf6 c;'n u/L lbg]
zt{df yf]s shf{ sf/]fjf/ ug]{ n3'ljQ ljQLo ;+:yfdf x:tfGt/0f eO{ cfPsf] C0f ;fk6L /sddf
clgjfo{ df}Hbft sfod ug'{ kg]{ Joj:yfnfO{ 5'6 lbg ;lsg] 5 .
:ki6Ls/0fM o; k|of]hgsf] nflu æ;fk6L sf]ifÆ eGgfn] n3'ljQ ljQLo ;+:yfn] g]kfn ;/sf/ jf
cGtu{tsf lgsfo, cGo Ohfhtkqk|fKt ;+:yf, JolQm, kmd{, ;+ul7t ;+:yf -:jb]zL tyf ljb]zL_ tyf
sDkgL;Fu lnPsf] ;fk6L /sd ;Demg' k5{ .

66
@= t/n ;DklQ ;DaGwL Joj:yf
-!_ ;j{;fwf/0faf6 lgIf]k kl/rfng gug]{ ;+:yfn] cl3Nnf] dlxgfsf] s'n art bfloTjsf] @=%
k|ltzt t/n ;DklQsf] Joj:yf ug'{kg]{5 . t/n ;DklQ eGgfn] b]xfo adf]lhdsf] ;DklQ ;Demg'
kb{5 M–
-s_ cfˆgf] 9's'6Ldf /x]sf] gub df}Hbft,
-v_ ;/sf/L ;'/If0fkqdf u/]sf] nufgL ,
-u_ g]kfn /fi6« a}+s C0fkqdf u/]sf] nufgL, jf
-3_ æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf lgIf]ksf] ?kdf /x]sf] df}Hbft .
-@_ a'Fbf g+= ! adf]lhd hDdf ug'{ kg]{ Go"gtd clgjfo{ df}Hbft eGbf a9L hDdf u/]df a9L ePhlt
/sd o; k|of]hgsf] nflu ;dfj]z ug{ kfOg]5 .
-#_ t/n ;DklQsf] u0fgf b]xfo adf]lhd x'g]5 –M
-s_ t/n ;DklQsf] u0fgf b}lgs cf};tsf] cfwf/df dfl;s ?kdf ul/g]5 .
-v_ æsÆ ju{sf Ohfhtkqk|fKt ;+:yfdf /x]sf] d'2tL lgIf]ksf] xsdf a9Ldf () k|ltzt;Dd
dfq t/n ;DklQdf u0fgf ug'{ kg]{5 .
-u_ t/n ;DklQsf] u0fgf ubf{ d'2tL lgIf]k jf ;/sf/L C0fkq tyf g]kfn /fi6« a}+s C0fkq
lwtf]df /fvL C0f lnPsf] eP C0f lnP a/fa/sf] /sd 36fpg' kg]{5 .
-$_ t/n ;DklQ sfod g/fVg] n3'ljQ ljQLo ;+:yffnfO{ a'Fbf g+= ! sf] pkaFbf -#_ adf]lhd hl/afgf
ul/g]5 .
#= j}wflgs t/ntf cg'kft (Statutory Liquidity Ratio) ;DaGwL Joj:yf
;j{;fwf/0fsf] ;d]t lgIf]k kl/rfng ug]{ ;+:yfn] s'n art tyf lgIf]k bfloTjsf] sDtLdf $ k|ltztn]
x'g] /sd j}wflgs t/ntf cg'kft sfod ug'{ kg]{5 . o; k|of]hgsf] nflu j}wflgs t/ntfdf ;+:yfsf]
lgDgfg';f/sf] t/n ;DklQ ;dfj]z ul/g] 5 .
-s_ g]kfn ;/sf/sf] ;'/If0fkqdf u/]sf] nufgL,
-v_ clgjfo{ df}Hbft k|of]hgsf] nflu g]kfn /fi6« a}+s jf jfl0fHo a}+sdf hDdf u/]sf] /sd,
-u_ cfk\mgf] 9's'6Ldf /x]sf] gub df}Hbft,
j}wflgs t/ntf cg'kft u0fgf ;DaGwdf b]xfo adf]lhd Joj:yf ul/Psf] 5M
-!_ j}wflgs t/ntf cg'kft u0fgf ubf{ 7Ls cl3Nnf] dlxgfsf] cGTodf sfod /x]sf] :jb]zL art
tyf lgIf]k bfloTjnfO{ cfwf/ dflgg]5 .
-@_ o:tf] cg'kft u0fgf u/L k|To]s dlxgfe/sf] j}wflgs t/ntf cg'kft /sdsf] ljj/0f lgb]{zg
kmf=g+= !@=# df pNn]v eP adf]lhd k]z ug'{ kg]{5 .
-#_ plNnlvt df}Hbft gk'u ePsf] cj:yfdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf (( sf] pkbkmf -
!_ df ePsf] Joj:yfsf] cwLgdf /xL b]xfo adf]lhd hl/jfgf nufOg] 5 M–

67
 -s_ klxnf] k6s j}wflgs t/ntf cg'kft gk'u ePsf] cj:yfdf gk'u eP hlt /sddf k|rlnt
a}+sb/sf] k|ltztn] .
-v_ bf]>f] k6s j}wflgs t/ntf cg'kft gk'u ePsf] cj:yfdf gk'u eP hlt /sddf k|rlnt
a}+sb/sf] 8]l9 k|ltztn] .
-u_ t]>f] k6s / ;f]eGbf kl5 hlt k6s gk'u eP klg gk'u eP hlt /sddf k|rlnt a+}s
b/sf] bf]Aa/ k|ltztn] .
-$_ j}wflgs t/ntf cg'kft gk'u ePsf] k6s u0fgf ubf{ k|To]s cfly{s jif{sf] nflu cnu cnu
k6s sfod ul/g]5 .
-%_ j}wflgs t/ntf cg'kft gk'u eP hlt /sddf k|rlnt a}+sb/sf] k|ltztn] dfl;s lx;fjdf
hl/jfgf nufOg]5 / o;/L gk'u eP hltsf] /sdnfO{ a+}sb/sf] k|ltztn] u'0ff u/L afx|n] efu
ul/g]5 .
-^_ j}wflgs t/ntf cg'kft gk'u ePsf] cj:yfdf hl/jfgfsf] k|of]hgsf nflu o; a}+sn] tf]s]
adf]lhd k|sflzt u/]sf] a}+sb/nfO{ g} cfwf/ lnOg]5 .
b|i6JoM != o; bkmfsf] k|of]hgsf nflu ;/sf/L ;'/If0fkq eGgfn] g]kfn ;/sf/n] hf/L u/]sf] jrtkq,
ljsf; C0fkq, 6«]h/L lan; tyf o; a}+sn] tf]s]sf] cGo ;'/If0fkq ;Demg' k5{ .
@= j}wflgs t/ntf cg'kft ljj/0f k|To]s dlxgf ;dfKt ePsf] !% lbgleq k7fpg' kg]{5 .
$= vf/]hL / jrfpm M
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
o; a}+saf6 æ3Æ ju{sf] Ohfhtkqk|fKt n3'ljQ ljQLo ;+:Yffx?nfO{ hf/L ul/Psf] PsLs[t
lgb]{zg, @)&* sf] lgb]{zg g+= !@÷)&* df ePsf] clgjfo{ df}Hbft÷j}wflgs t/ntf ;DaGwL
Joj:yf tyf ;f] kZrft\ ldlt @)&( r}t #) ut];Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{
kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

68
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu

lgb]{zg g+= !#÷)&(

zfvf÷sfof{no ;DaGwL Joj:yf

o; a}+saf6 æ3Æ ju{sf Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfsf] zfvf÷sfof{no vf]Ng] Joj:yfsf
;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf]
5 M–
!= zfvf÷sfof{no vf]Ng] ;DaGwL Joj:yf
-s_ n3'ljQ ljQLo ;+:yfx?sf] zfvf gePsf :yfgLo txsf j8fx?df zfvf÷sfof{no vf]Ng o;
a}+ssf] k"j{ :jLs[lt lng'kg]{ 5}g .
t/, sf7df8f}+ pkTosf, dxfgu/kflnsf / pk dxfgu/kflnsfdf n3'ljQ ljQLo ;+:yfx?sf]
zfvf gePsf :yfgLo txsf j8fx?df zfvf vf]Ng o; a}+ssf] k"j{ :jLs[lt lng'kg]{5 .
-v_ zfvf sfof{no vf]Nbf sf/f]af/ z'? u/]s} lbg pQm zfvf ;DaGwL ljj/0f o; a}+ssf] j]a kf]6{n
(reporting.nrb.org.np) df cBfjlws ug'{ kg]{5 .

-u_ b]xfosf] cj:yf k'/f u/]sf n3'ljQ ljQLo ;+:yffn] cfˆgf] sfo{If]q leq gofF zfvf sfof{no
vf]Ng ;Sg]5g\M
-c_ k|:tfljt :yfg Joj;flos ?kn] ;DefJo /x]sf] cWoog k|ltj]bg tof/ ug'{ kg]{ .
-cf_ tf]s]sf] Go"gtd r'Qmf k'FhL k'/f u/]sf] .
-O_ tf]s]sf] k'FhL sf]if k'/f u/]sf] .
-O{_ lgliqmo shf{{ % k|ltzteGbf a9L gePsf] .
-p_ o; a}+saf6 lbO{Psf zt{ tyf lgb]{zgsf] kfngf u/]sf] .
-pm_ ;DalGwt ;+:yfsf] ;~rfns ;ldltaf6 zfvf sfof{no :yfkgf÷;~rfng ug]{ ;DaGwL
lg0f{o ePsf] x'g' kg]{ . ;~rfns ;ldltn] lg0f{o u/]sf] ldltn] !% lbgleq o; a}+s ;dIf
;+nUg cg';"rL !#=! adf]lhdsf] 9fFrfsf] kmf/d e/L :jLs[ltsf] nflu cfj]bg lbg' kg]{ .
o; a}+saf6 :jLs[lt kfPsf] ldltn] ^ dlxgfleqdf zfvf sfof{no vf]nL sf/f]af/
;~rfng ul/;Sg' kg]{ .
-3_ zfvf lj:tf/ ug{ :jLs[lt k|bfg ubf{ k|:tfljt If]qsf] Joj;flos sf/f]af/, a}+lsË ;]jfsf] kx'Fr
tyf pQm n3'ljQ ljQLo ;+:yfaf6 s[lif, phf{, ko{6g / n3' pBdsf] If]qdf shf{ k|jfxdf x'g
;Sg] j[l4sf] l:ylt emNsg] u/L k]z ul/Psf] ;DefJotf cWoog k|ltj]bg ;d]tnfO{ cfwf/
agfOg] 5 . zfvf :yfkgfsf nflu k]z ul/g] ;DefJotf cWoog k|ltj]bgdf k|:tfljt zfvf
:yfkgfsf nflu x'g] k'FhLut tyf cGo vr{x?, # jif{leqdf ;f]xL ;+:yfsf] cGt/ zfvf Aofh
cfDbfgL afx]ssf a}+lsË sf/f]af/af6 k|:tfljt zfvf d'gfkmfdf ;~rflnt x'g ;Sg] cfwf/ ;d]t

69
 ;dfj]z ug'{ kg]{ 5 .
-ª_ sf7df8f}+ pkTosf aflx/ -dxfgu/kflnsf / pk–dxfgu/kflnsf afx]ssf :yfgdf_ @)&& k';
d;fGtkl5 b'O{ j6f zfvf vf]nL ;~rfngdf NofP kZrft\ sf7df8f}+ pkTosfdf n3'ljQ ljQLo
;+:yfx?sf] zfvf gePsf] :yfgLo txsf j8fx?df Ps zfvf vf]Ng :jLs[lt k|bfg ug{ ;lsg]5 .
o;/L sf7df8f}+ pkTosf aflx/ vf]lng] b'O{ zfvfdWo] slDtdf Ps zfvf ufFpkflnsfdf vf]lnPsf]
x'g'kg]{5 .
@= k|fb]lzs sfof{no ;DaGwL Joj:yfM
-s_ /fli6«o :t/sf n3'ljQ ljQLo ;+:yfn] cfjZostf cg';f/ k|fb]lzs sfof{nox? :yfkgf ug{
;Sg]5g\ .
-v_ k|fb]lzs sfof{no :yfkgf ubf{ lgDgfg';f/sf] Joj:yf÷k|lqmof kfngf ug'{ kg]{5 M
-!_ Ps} k|b]zleqsf zfvf sfof{nox?nfO{ Pp6} k|fb]lzs sfof{nosf] dftxtdf /fVg' kg]{5 .
-@_ k|fb]lzs sfof{non] cfkm" dftxtsf zfvf sfof{nox?sf] sfdsf/afxLsf] cg'udg,
lg/LIf0f tyf n]vfk/LIf0fsf cltl/Qm s]Gb|Lo sfof{non] tf]lslbPsf cGo sfo{x? h:t}
s]Gb|Lo sfof{noaf6 k|fKt d;nGbsf] Joj:yfkg ug]{, dftxtsf zfvf sfof{nox?df
ljt/0f ug]{, gofF zfvf sfof{nosf] nflu ;DefJotf cWoog u/L k|ltj]bg tof/ ug]{,
;DalGwt k|b]z cGtu{tsf zfvfx?;+usf] ;dGjo, lgu/fgL, ;+:yfut ;'zf;g, hf]lvd
Joj:yfkg Pjd\ u'gf;f] ;'gjfO{ h:tf sfo{x? nufotsf cGo k|zf;lgs sfo{x? ;d]t
ug{ ;Sg]5 .
-#_ k|fb]lzs sfof{no vf]Ng' k"j{ ;DalGwt Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltn] ;f]
sfof{no vf]Ng] ;DaGwdf lg0f{o ug'{ kg]{5 .
-$_ k|fb]lzs sfof{no ;~rfngdf cfPsf] & lbgleq o; a}+ssf] a}+s tyf ljQLo ;+:yf
lgodg ljefu tyf n3'ljQ ;+:yf ;'kl/j]If0f ljefunfO{ hfgsf/L u/fpg' kg]{5 .
-%_ pQm k|b]zdf ;+:yfsf] n3'ljQ ;]jf k|jfx tyf kx'Fr ;DaGwL tYofÍ / ljj/0f cBfjlws
ug'{kg]{5 .
-u_ k|fb]lzs sfof{no sf7df8f} pkTosfdf vf]Ng kfOg] 5}g .
#= zfvf÷sfof{no aGb tyf :yfgfGt/0f ug]{ ;DaGwL Joj:yf
-s_ ;+:yfn] o; a}+ssf] k"j{ :jLs[lt lagf zfvf jf s'g} klg lsl;dsf] sfof{no aGb ug{ jf
:yfgfGt/0f ug{ jf ufEg kfpg] 5}gg\ .
-v_ ;+:yfn]] dxfgu/kflnsf, pk–dxfgu/kflnsf / gu/kflnsfsf] ;f]xL j8fleq tyf ufpFkflnsfsf]
xsdf ;f]xL ufpFkflnsf leq zfvf sfof{no :yfgfGt/0f ug'{ k/]df n3'ljQ ljQLo ;+:yfsf]
;~rfns ;ldltsf] lg0f{ofg';f/ :yfgfGt/0f u/L ;f]xL lbgdf o; a}+ssf] Web Portal df
cBfjlws ug'{ kg]{5 .
-Uf_ ;+:yfn]] s]Gb||Lo÷/lhi68{ sfof{no -skf]{/]6 sfof{no_ sf] 7]ufgf kl/jt{g ug{ jf :yfgfGt/0f ug{
rfx]df o; a}ssf] :jLs[lt lnO{ k|rlnt sfg'gsf] cwLgdf /xL cfˆgf] k|aGwkq tyf

70
 lgodfjnLdf ;+zf]wg u/L ug{ ;Sg] 5g\ .
#= sfof{no ;do ;DaGwL Joj:yf
g]kfn /fi6« a}+s v'n]sf] lbg / ;dodf n3'ljQ ljQLo ;+:yfx?n] clgjfo{ ?kdf cfˆgf] sfof{no ;~rfng
ug'{ kg]{5 . t/, n3'ljQ ljQLo ;+:yfx?n] g]kfn /fi6« a}+s v'n]sf] lbg / ;dosf cltl/Qm ;do tyf cGo
ljbfsf lbg / ;dodf cfˆgf] sf/f]af/ ;~rfng ug'{ k/]df o; a}ssf] a+}+s tyf ljQLo ;+:yf lgodg
ljefu / n3'ljQ ;+:yf ;'kl/j]If0f ljefudf ;f]sf] lnlvt ?kdf k"j{ hfgsf/L lbO{ sf/f]af/ ;~rfng ug{
;Sg] 5g\ .
$= sf7df08f}+ pkTosf jflx/ s]Gb|Lo sfof{no /x]sf /fli6«o :t/sf n3'ljQ ljQLo ;+:yfx?n] g]kfn /fi6«
a}+s, sDkgL /lhi6«f/sf] sfof{no, g]kfn lwtf]kq af]8{, g]kfn :6s PS;r]Gh lnld6]8 / cGo a}+s tyf
ljQLo ;+:yf nufotdf ;Dks{ sfod ug]{ k|of]hgsf nflu Pshgf clws[t:t/ ;lxt a9Ldf # hgf
sd{rf/L /xg] u/L sf7df08f}+ pkTosfleq sf7df8f}+ dxfgu/kflnsf / nlntk'/ dxfgu/kflnsf
afx]ssf :yfgdf -a9Ldf *)) ju{ lkm6;Ddsf] If]qkmndf_ ;Dks{ sfof{no vf]Ng ;Sg]5g\ . o;
Joj:yf adf]lhd ;Dks{ sfof{no vf]n]sf] hfgsf/L !% lbgleq o; a}+ssf] a}+s tyf ljQLo ;+:yf
lgodg ljefu / n3'ljQ ;+:yf ;'kl/j]If0f ljefudf u/fpg' kg]{5 .

%= vf/]hL / jrfpm M
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
o; a}+saf6 æ3Æ ju{sf] Ohfhtkqk|fKt n3'ljQ ljQLo ;+:Yffx?nfO{ hf/L ul/Psf] PsLs[t
lgb]{zg, @)&* sf] lgb]{zg g+= !#÷)&* df ePsf] zfvf÷sfof{no ;DaGwL Joj:yf tyf ;f]
kZrft\ ldlt @)&( r}t #) ut];Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

71
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu

lgb]{zg g+= !$÷)&(

Aofhb/ ;DaGwL Joj:yf
o; a}+saf6 æ3Æ ju{sf Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfn] lgIf]kdf k|bfg ug]{ / shf{ tyf
;fk6df lng] Aofhb/ ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L
b]xfosf] lgb]{zg hf/L ul/Psf] 5 .
!= Aofhb/ lg0f{o u/fP/ nfu" ug'{ kg]{
n3' ljQ ljQLo ;+:yfn] cfkm\gf ;b:ox?af6 ;+slnt artdf lbg] / shf{df lng] Aofhb/, Aofh
u0fgf ljlw, xhf{gf nufpg] ljlw, ;]jf z'Ns / sldzg b/ n3' ljQ ljQLo ;+:yfn] lg0f{o u/fO{ nfu"
ug'{ kg]{5 . n3' ljQ ljQLo ;+:yfn] lgIf]kdf k|bfg ug]{ k|sflzt Aofhb/df )=% k|ltzt laGb';Dd
a9fpg ;Sg]5g\ eg] shf{sf] Aofhb/sf] xsdf k|sflzt Aofhb/eGbf a9L b/ sfod ug{ kfOg] 5}g .
n3' ljQ ljQLo ;+:yfn] shf{ k|jfx ubf{ k|zf;lgs ;]jf z'Ns, Aofh / xhf{gf Jofh afx]s shf{;Fu
;DalGwt cGo s'g} klg /sd lng kfO{g] 5}g .
t/, cfkm\gf u|fxsx?sf nflu shf{ ;"rgf s]Gb| lnld6]8 h:tf cGo ;+:yf÷lgsfo dfkm{t ;]jf lng]
;Gbe{df ;f] ;]jf jfkt To:tf ;+:yf÷lgsfox?nfO{ e'QmfgL ug'{kg]{ nfut;Dd dfq ;]jf z'Ns c;'n
ug{ eg] of] Aoj:yfn] jfwf kf/]sf] dflgg] 5}g .
@= Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfx?n] u|fxsnfO{ k|bfg ug]{ shf{sf] Aofhb/ lgDgfg';f/ x'g] u/L to
ug{' kg]{5 M–
-s_ n3'ljQ ljQLo ;+:yfx?n] cfˆgf u|fxs;Fu lng] Aofhb/ clwstd\ !% k|ltzt;Dd lgwf{/0f ug{
;Sg] 5g\ . Aofhb/ of] Joj:yf lgb]{zg hf/L ePsf] ldlt @)&&÷)$÷!# df aSof}tf /x]sf] tyf
tt\kZrft k|jfx ePsf÷x'g] shf{ shf{df nfu' x'g]5 .
-v_ n3'ljQ ljQLo ;+:yfn] dfl;s ?kn] cg';"rL–!%=! adf]lhd cfwf/ b/ tof/ u/L dlxgf ;dfKt
ePsf] !% lbgleq o; a}+sdf k]z ug'{kg]{ 5 . ;fy}, @)&( df3b]lv cfwf/ b/ dfl;s ?kdf cfˆgf]
j]a;fO6df k|sfzg ug'{kg]{5 .
#= Aofhb/ ;DaGwL ljj/0f k7fpg' kg]{
;+:yfn] k|To]s qodf; ;dfKt ePsf] !% lbgleq lgIf]k tyf shf{sf] Aofhb/ ;DaGwL ljj/0f o; a}+sdf
k7fpg' kg]5 { . ;fy}, Aofhb/ ;+zf]wg u/]sf] & lbgleq ;f] ;DaGwL k"0f{ ljj/0f ;d]t pknAw u/fpg'
kg]{5 .
$= Aofhb/ ;fj{hlgs ug'{ kg]{
;+:yfn] lgIf]k jf artdf lbg] / shf{df lng] Aofhb/ ;DaGwL ;"rgf cfˆgf] ;"rgf kf6Ldf 6fF; u/L
;fj{hlgs hfgsf/L x'g] Joj:yf ldnfpg' kg]{5 .

72
%= ljkGg ju{ shf{sf] Aofh b/df ;x'lnot lbg]
blnt, d'Qm sd}of, jfbL, xlnof, åGå lkl8t, Psn dlxnf, ckfË tyf h]i7 gful/sx?nfO{ n3'ljQ
ljQLo ;+:yfx?af6 k|jfx x'g] ljkGg ju{ shf{df lng] Aofh b/df ! k|ltzt laGb'n] ;x'lnot lbg]
Joj:yf ug'{kg]{5 .
^= Aofh cfDbfgL hgfpg] Joj:Yff
;+:yfn] k|bfg u/]sf] shf{ ;fk6df k|fKt x'g'kg]{ AofhnfO{ gub k|flKtsf] cfwf/df dfq cfDbfgL hgfpg'
kg]{5 . kfs]sf] t/ gubdf c;'n x'g g;s]sf] AofhnfO{ h'g jif{df c;'n ePsf] xf] ;f]xL jif{df dfq
cfDbfgL jfFwL ;f] sf] lx;fj ldnfg ug'{ kg]{5 . ;DalGwt cjlwe/df kfs]sf] AofhnfO{ ækfpg' kg]{
Aofh lx;fjÆ df vr{ n]vL æAofh d'NtjL lx;fjÆ df hDdf ug'{ kg]{5 .
&= Aofh k|bfg ug]{ ;DaGwdf
;+:yfaf6 k|jflxt shf{÷;fk6df q}dfl;s ?kdf Aofh c;'n ug]{ u/]sf] cj:yfdf art lgIf]kdf klg
#÷# dlxgfdf ;DalGwt vftfdf Aofh hDdf ul/lbg] Joj:yf ug'{ kg]{5 . lgIf]kstf{nfO{ lbg] Aofh
b}lgs df}Hbftdf k|bfg ug'{ kg]{5 .
*= Ps d'i6 ?kdf lkmtf{ x'g] lgIf]ksf] Aofh k|bfg ug]{ ;DaGwdf
lgoldt ?kdf Aofh e'QmfgL gu/L s'g} lglZrt ;do kZrft\ Psd'i6 ?kdf ;fFjf Aofh lkmtf{ ug]{
u/L lnOPsf jrtsf] xsdf To:tf] Aofh e'QmfgL gePsf] cj:yfdf ;d]t x/]s jif{ Aofh vr{ n]vL
ltg'{kg]{ Aofh lx;fadf bfloTj b]vfpg' kg]{ 5 . To:tf] artdf Aofhb/ gtf]lsPsf] ePtfklg jrt
hDdf u/]sf] /sd / e'QmfgL x'g] /sdsf] cfwf/df cfpg] k|efjsf/L (Effective) Aofhb/nfO{ cfwf/
lng'kg]{ 5 .

(= vf/]hL / jrfpm M
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
o; a}+saf6 æ3Æ ju{sf] Ohfhtkqk|fKt n3'ljQ ljQLo ;+:Yffx?nfO{ hf/L ul/Psf] PsLs[t
lgb]{zg, @)&* sf] lgb]{zg g+= !$÷)&* df ePsf] Aofhb/ ;DaGwL Joj:yf tyf ;f] kZrft\
ldlt @)&( r}t #) ut];Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

73
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu

lgb]{zg g+= !%÷)&(

ljQLo ;|f]t ;+sng ;DaGwL Joj:yf

o; a}+saf6 æ3Æ ju{sf Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfn] ;+sng ug{]{ ljQLo ;|f]t ;DaGwdf g]kfn
/fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 .
!= ljQLo ;|f]t ;+sng ;Ldf
-s_ ;+:yfn] cfˆgf] k|fylds k'FhLsf] a9Ldf #) u'0ff;Dd ljQLo ;|f]t kl/rfng ug{ ;Sg]5 . t/, o;}
lgb]{zgsf] a'Fbf g+= % sf] cj:yfdf afx]s u}/–;b:ox?af6 art kl/rfng ug{ kfOg] 5}g .
:ki6Ls/0f M– æljQLo ;|f]tÆ eGgfn] ;d"x ;b:ox?af6 art, u}/ ;b:oaf6 lgIf]k, ;fk6L /
l8j]~r/af6 ;+slnt /sd ;Demg' kb{5 .
-v_ ljQLo ;|f]t ;+sng ;Ldf cg'udg ug]{ k|of]hgsf nflu cl3Nnf] qodf;df sfod /x]sf]
k|fylds k'FhLnfO{ cfwf/ dflgg]5 .
@= lgIf]k÷artsf] Jofhb/ ;DaGwdfM
n3'ljQ ljQLo ;+:yfn] k|jfx u/]sf] shf{sf] clwstd Jofhb/sf] sDtLdf %) k|ltzt x'g] u/L
lgIf]k÷artsf] Go"gtd Jofhb/ to ug'{kg]{5 .

#= art /÷jf lgIf]k ;+sng tyf e'QmfgL ;DaGwL lgod tyf k|lqmof agfO{ nfu" ug'{ kg]{
-!_ ;+:yfn] :jLsf/ ug]{ art /÷jf lgIf]ksf] cjlw, k|sf/, Aofhb/, Aofh k|bfg ug]{ tl/sf, vftf
;~rfng ug]{ tl/sf, /sd e'QmfgL ug]{ tl/sf nufot cfjZos ;Dk"0f{ ljifo ;dfj]z ePsf]
art /÷jf lgIf]k ;DaGwL lgod tyf sfo{ljlw tof/ u/L nfu" ug{' kg]{5 .
-s_ k]G;g art nufotsf cfjlws lgIf]k tyf C0fLnfO{ k|jfx ug]{ C0faf6 s6\6f u/L lng]
h:tf clgjfo{ art ;+sng ug{ kfOg] 5}g . ;fy}, ;j{;fwf/0faf6 lgIf]k ;+sng gug{]
;+:yfn] cfkm\gf] ;b:oaf6 Ps eGbf a9L zLif{sdf clgjfo{ art ;+sng ug{ kfOg] 5}g .
t/, @)&& c;f]h d;fGt;Dddf sfod /x]sf o:tf cfjlws art lgIf]knfO{ e'QmfgL
cjlwe/ lg/Gt/tf lbg o; Joj:yfn] afwf k'u]sf] dflgg] 5}g .
-v_ ;+:yfn] k]G;g, cfjlws lgIf]k tyf clgjfo{ art afx]s cGo art vftfdf /x]sf] /sd
;b:osf] OR5f cg';f/ lemSg kfpg' kg]{ Joj:yf ug'{ kg]{5 .

-@_ ;+:yfn] !) jif{b]lv rNtL gePsf tyf xs bfjL gk/]sf lgIf]k vftfx?sf] ljj/0f k|To]s
cfly{s jif{sf] klxnf] dlxgfleq o; a}+sdf k7fpg' kg]{5 .

74
 -#_ ;+:yfn] nfef+z 3f]if0ff u/]sf] ldltn] % jif{;Dd klg ;DalGwt z]o/wgL jf lghsf] xsjfnf ;f]
nfef+z lng gcfPdf To:tf z]o/wgLsf] ljj/0f k|To]s cfly{s jif{sf] klxnf] dlxgfleq
;j{;fwf/0fsf] hfgsf/Lsf] nflu ;+:yfsf] j]a;fO6 k|sfzg ug'{ kg]{5 .
-$_ ;+:yfn] !) jif{b]lv sf/f]af/ gePsf] art vftf / xs bfjL gk/]sf] lgIf]kx? tyf ljt/0f
gePsf] nfef+zsf] ljj/0f !) jif{ cjlw ;dfKt ePsf] ! dlxgfleq /fli6«o:t/sf] klqsfdf
sDtLdf Ps k6s k|sfzg ug'{ kg]{5 . ;"rgf k|sflzt x'Fbf ;d]t To:tf] vftf lgoldt gePdf
/ lgIf]k /sd e'QmfgL gePdf pQm /sdnfO{ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&#
adf]lhdsf] a}lsË ljsf; sf]ifdf hDdf ug'{ kg]{5 .
$= ;fk6L lng ;Sg]
-!_ ;+:yfn] a'Fbf g+= ! df plNnlvt ;Ldfleq /xL Ohfhtkqk|fKt ;+:yf, kmd{, sDkgL tyf ;+ul7t
;+:yf;+u ;fk6L lng ;Sg] 5 .
-@_ pka'Fbf -!_ df h'g;'s} s'/f n]lvPsf] ePtfklg ljb]zL ;/sf/ jf cGt//fli6«o ;+3÷;+:yfaf6
s'g} cfly{s ;xfotf jf C0f lng'k/]df;+:yfn] o; a}+ssf] :jLs[lt lng' kg]{5 .
-#_ o;/L ;fk6L lnPsf] /sd Jofhb/ cGt/af6 gfkmf cfh{g ug{] u/L s'g} klg a}+s tyf ljQLo
;+:yfsf] d'2tL lgIf]kdf nufgL ug{ kfOg] 5}g .
%= ;fj{hlgs z]o/ lgisfzg ;DaGwdf
;+:yfn] ;~rfngdf cfPsf] ldltn] a9Ldf # jif{leq ;j{;fwf/0fsf] nflu 5'6\ofOPsf] z]o/ laqmL
ljt/0f u/L ;Sg' kg]{5 . ;fy}, k|rlnt lwtf]kq ;DaGwL sfg'gsf] cwLgdf /xL ;fj{hlgs ?kdf k'gM
z]o/ lgisfzg (Further Public Issue) ug{ ;Sg]5g\ .
^= n3'ljQ ljQLo ;+:yfx¿n] ;j{;fwf/0faf6 lgIf]k kl/rfng ug{ kfpg] 5}gg\ . t/, o;k"j{ o; a}+saf6
:jLs[lt lnO{ ;j{;fwf/0faf6 lgIf]k kl/rfng ul//x]sf n3'ljQ ;+:yfx?n]] o:tf] lgIf]k kl/rfng ug]{
;Ldf tyf cGo Joj:yf b]xfo adf]lhdsf] x'g]5 M–
-s_ cfˆgf] k|fylds k'FhLsf] #) u'0ff;Dd ljQLo >f]t kl/rfng ug]{ ;Ldfleq /xL k|fylds k'FhLsf]
a9Ldf % u'0ff;Dd ;j{;fwf/0faf6 lgIf]ksf] ?kdf ljQLo >f]t kl/rfng ug{ ;Sg] 5g\ .
;j{;fwf/0faf6 ;+slnt lgIf]ksf] ;Ldfdf ;d"x ;b:ox?sf] jrt lgIf]k u0fgf x'g] 5}g .
-v_ ;j{;fwf/0faf6 lgIf]k ;+sng ubf{ jrt tyf al9df @ jif{;Ddsf] d'2tL lgIf]k dfq kl/rfng
ug{ ;Sg] 5g\ .
-u_ s'g} Pp6f kmd{, sDkgL jf ;+ul7t ;+:yfaf6 cfˆgf] s'n lgIf]ksf] a9Ldf !) k|ltzt;Ddsf]
;Ldfdf ga9\g] u/L ;+:yfut lgIf]k kl/rfng ug{ ;Sg] 5g\ .
&= n3'ljQ ljQLo ;+:yfn] ;xfos cfjlws C0fkq (Subordinated Term Debt) hf/L ug{ ;Sg]
;DaGwdfM
-s_ ;l~rt gf]S;fgL afFsL g/x]sf n3'ljQ ljQLo ;+:yfn] o;;DaGwL cGo Joj:yfsf cltl/Qm
lgDg zt{x?sf] cwLgdf /xL cfˆgf] r'Qmf k'FhLsf] a9Ldf zt k|ltztn] x'g] /sd;Dd ;xfos
cfjlws C0fkq (Subordinated Term Debt) hf/L ug{ :jLs[ltsf nflu o; a}+sdf lgj]bg
k]z ug{ ;Sg]5g\ .

75
 -!_ C0fkq s'g} klg ;'/If0f g/fvL lgisfzg ug{'kg{],
-@_ C0fkqsf] cjlw tf]s]sf] x'g'kg]{,
-#_ C0fkqdf k|bfg ul/g] jflif{s Aofhb/ / Aofh e'QmfgL ug]{ cjlw tf]lsPsf] x'g'kg]{,
-$_ C0fkqsf] Aofhb/ kl/jt{g ug{ gkfOg] / cflh{t Aofh /sddf cfos/ P]g, @)%*
adf]lhd cfos/ nfUg] Joj:yf ug{'kg{],
-%_ Ohfhtkqk|fKt ;+:yf lj36g ePsf] cj:yfdf C0fkqsf] e'QmfgL lgIf]kstf{ / cGo C0f
eGbf kl5 dfq x'g],
-^_ C0fkq hf/L ePsf] ldltn] ^ dlxgfleqdf g]kfn lwtf]kq ljlgdo ahf/df ;"rLs[t
ug{'kg{],
-&_ C0fkq lgisfzg ug'{ cl3 tof/ ul/g] ljj/0fkq o; a}+ssf] ;xdlt lnP/ dfq k|sflzt
ug{'kg{],
-*_ C0fkqsf] /sd e'QmfgL ug{ l;h{gf ul/g] k'FhL lkmtf{ hu]8f sf]if (Capital Redemption
Reserve) df e'QmfgL cjlwe/ k|To]s jif{ jflif{s d'gfkmfaf6 ;dfg'kflts (Proportionate)
cfwf/df /sd 5'6\ofpg' kg]{ . t/, C0fkq lgisfzg ul/Psf] cfly{s jif{ / e'QmfgL x'g]
cfly{s jif{ To:tf] e'QmfgL sf]if (Redemption Reserve) df s'g} /sd ljlgof]hg gug{
o; Joj:yfn] afwf kg]{ 5}g .
-(_ Private placement sf] cfwf/df laqmL ul/g] C0fkqsf] ;DaGwdf s'g} ;+3÷;+:yf;Fu
clu|d s'g} ;Demf}tf ePsf] eP ;f] ;Demf}tfsf] k|ltlnlk k]z ug{'kg{],
-!)_ olb s'g} kIfn] ;f] kIfnfO{ 5'6\ofOPsf] C0fkq vl/b gu/]df ;f] csf{] kIfnfO{ laqmL ug{]
Joj:yf ug'{kg]{,
-!!_ C0fkqdf cflh{t Aofh nufgLstf{x?nfO{ e'QmfgL ug]{ ljifodf ljj/0fkqsf] æAofh
e'QmfgL ug]{ ;do (Interest Payment Timing)Æ zLif{s cGtu{t :ki6 pNn]v ug'{kg]{,
-!@_ C0fkq kl/kSj eO{ e'QmfgL u/]kl5 o; a'Fbfsf] pka'Fbf g+ * adf]lhd sfod u/]sf]
e'QmfgL ;dfof]hg sf]if -Capital Redemption Reserve_ df afFsL /x]sf] /sdnfO{ k'FhLsf]if
;dfof]hg sf]ifdf /sdfGt/ ug'{kg]{ . k'FhL ;dfof]hg sf]ifdf hDdf ePsf] /sdaf6
z]o/wgLnfO{ af]g; ;]o/ dfq hf/L ug{ ;lsg] .
-v_ To:tf] lgj]bg pk/ cfjZos cWoog kZrft\ pko'Qm 7fg]df o; a}+sn] C0fkq hf/L ug{]
:jLs[lt lbg ;Sg]5 .
*= æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfsf] ;xfos sDkgLsf] ?kdf v'n]sf n3'ljQ ljQLo
;+:yfn] d'Vo -Parent_ ;+:yfdf Aofh cfh{g x'g] s'g} klg k|sf/sf] vftf vf]Ng kfpg] 5}g .

(= vf/]hL / jrfpm M
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
o; a}+saf6 æ3Æ ju{sf] Ohfhtkqk|fKt n3'ljQ ljQLo ;+:Yffx?nfO{ hf/L ul/Psf] PsLs[t
lgb]{zg, @)&* sf] lgb]{zg g+= !%÷)&* df ePsf] ljQLo ;|f]t ;+sng ;DaGwL Joj:yf tyf ;f]
kZrft\ ldlt @)&( r}t #) ut];Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

76
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu

lgb]{zg g+= !^÷)&(

ljkGg ju{ tyf tf]lsPsf If]qdf k|jfx ug'{kg]{ shf{ ;DaGwL Joj:yf
o; a}+saf6 æ3Æ ju{sf Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfn] ljkGg ju{ tyf tf]lsPsf pTkfbgzLn
If]qdf k|jfx ug'{kg]{ shf{x?sf] ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L
b]xfosf] lgb]{zg hf/L ul/Psf] 5 .
!= ;Dk"0f{ ;fk6L /sd k|jfx ug'{kg]{ Joj:yf
-s_ ;+:yfn] ljkGg ju{df k|jfx ug]{ u/L k|fKt ;Dk"0f{ ;fk6L /sd nlIft ju{df k|jfx ug'{kg]{ 5 .
To:tf] ;fk6L /sdnfO{ nlIft ju{df k|jfx gu/L ;f] afktsf] /sd Aofh cfh{g x'g] u/L s'g}
klg a}+s tyf ljQLo ;+:yfdf hDdf ug{ kfOg] 5}g . t/ o; Joj:yfn] n3'ljQ ljQLo ;+:yfn]
shf{ ;Ldf -Line of Credit_ pkof]u ug{ eg] jfwf k'¥ofPsf] dflgg] 5}g .
-v_ ;+:yfn] lnPsf] ;fk6L /sd nlIft ju{df k|jfx gu/]sf] v08df k|rlnt a}+sb/sf] lx;fan]
q}dfl;s ?kdf -c;f]h, k';, r}t / c;f/df_ xhf{gf nufO{g] 5 . o:tf] xhf{gf ljkGg ju{
cGtu{t cl3Nnf] qodf;sf] cGtdf afFsL s'n ;fk6L /sd eGbf kl5Nnf] qodf;sf] cGtdf
/x]sf] s'n shf{sf] afFsL /sd sd ePdf ;f] sd ePsf] /sddf dfq nufOg] 5 . t/, cl3Nnf]
qodf;sf] cGtdf afFsL ;fk6L /sdeGbf kl5Nnf] qodf;df 36]sf] cj:yfdf ;f] xb;Dd xhf{gf
nufOg] 5}g .
-u_ ;+:yfn] lnPsf] ;fk6L /sd / k|jfx u/]sf] shf{ nufgLsf] q}dfl;s ljj/0f o;} ;fy ;+nUg
adf]lhdsf] lgb]{zg kmf=g+= !^=! adf]lhd x/]s qodf; ;dfKt ePsf] !% lbg leq o; a}+sdf
k7fpg' kg]{5 .
-3_ o; Joj:yf adf]lhd gofF ;+:yfkgf eO{ ;~rfngdf cfPsf n3'ljQ ljQLo ;+:yfx?sf] xsdf
v08 -v_ sf] k|of]hgsf nflu ljkGg ju{df k|jfx ePsf] shf{ /sd u0fgf ubf{ ;f] ;+:yf
;+:yfkgf eO{ ljQLo sf/f]af/ z'? u/]sf] ldltn] ^ dlxgf Joltt ePkl5sf] qodf;sf] cGtdf
afFsL /x]sf] s'n ;fk6L /sdeGbf To;kl5sf] qodf;sf] cGtdf /x]sf] s'n ljkGg ju{ shf{
/sd sd /x]÷g/x]sf] u0fgf ul/g]5 . -pbfx/0fsf] nflu ;~rfngdf cfPsf] gofF n3' ljQ
ljQLo ;+:yfn] ebf} dlxgfb]lv ljQLo sf/f]af/ z'? u/]sf] ePdf kmfu'g dlxgfdf ^ dlxgf
JotLt x'g] x'Fbf r}t d;fGtsf] q}dfl;s ljj/0fdf b]lvg] s'n ;fk6L /sd a/fa/ jf ;f] eGbf
a9L kl5Nnf] qodf; cyf{t\ c;f/ d;fGtdf ljkGg ju{df shf{ k|jfx eP÷gePsf] u0fgf
ul/g]5 ._
@= yf]s shf{sf] sf/f]af/ ug]{ n3'ljQ ljQLo ;+:yfn] ljkGg ju{df nufgL ug]{ u/L v'b|f shf{sf] sf/f]af/
ug]{ dWo:ystf{ ;+:yfnfO{ pknAw u/fPsf] yf]s shf{ ljkGg ju{df nufgL eP gePsf] ;DaGwdf

77
 q}dfl;s -c;f]h, k';, r}t / c;f/ d;fGt;Ddsf]_ ?kdf cg'udg u/L df3 / ;fpg d;fGtdf ;f]sf]
ljj/0f o; a}+ssf] n3'ljQ ;+:yf ;'kl/j]If0f ljefudf k7fpg' kg]{5 .
#= tf]lsPsf] If]qdf k|jfx ug{'kg]{ shf{ ;Ldf ;DaGwL Joj:yf
-s_ ;+:yfn] clgjfo{ ?kdf cfk\mgf] s'n shf{sf] Ps ltxfO shf{ s[lif If]qdf k|jfx ug'{kg]{ 5 .
-v_ s[lif If]qdf tf]lsP adf]lhd shf{ k|jfx gu/]df jf sd k|jfx u/]df gk'u /sddf g]kfn /fi6«
a}+s P]g, @)%* sf] bkmf *! adf]lhd n3'ljQ ljQLo ;+:yfsf] shf{sf] clwstd Aofhb/n] x'g]
/sd xhf{gf nufOg] 5 . o;/L xhf{gf nufpFbf To:tf] gk'u /sdsf] q}dfl;s ?kdf x'g cfpg]
Aofh /sd lgwf{/0f u/L ;f]xL a/fa/sf] /sd xhf{gf sfod ul/g]5 .
-u_ s[lif If]qdf k|jfx ePsf] shf{ u0fgf ubf{ ^ dlxgfcl3sf] s'n afFsL shf{ tyf ;fk6nfO{
cfwf/sf] ?kdf lnOg] 5 .
-3_ s[lif If]qdf k|jfx ePsf] shf{sf] dfl;s ljj/0f dlxgf ;dfKt ePsf] !% lbgleq ;+nUg lgb]{zg
kmf=g+= 3 !^=@ / q}dfl;s ljj/0f q}dfl;s cjlw ;dfKt ePsf] Ps dlxgfleq ;+nUg lgb]z { g
kmf=g+=3 !^=# cg'?ksf] 9fFrfdf o; a}+sdf k]z ug'{ kg]{5 .
:ki6Ls/0fM
-!_ …s[lif If]qÚ eGgfn] -s_ cGg, t/sf/L tyf cGo gub] jfnL, -v_ lrof÷skmL, ;gkf6, kmnkm"n,
cb'jf v]tL tyf k|zf]wg -u_ kz', k+IfL tyf dfx'/L kfng, -3_ k|fËfl/s dn tyf h}ljs
ls6gfzs, -ª_ zLt e08f/0f, -r_ l;FrfO{, -5_ jg, -h_ kz' jf kG5L jwzfnf -em_ df5fkfng,
-`_ k'ik v]tL -6_ ljp–ljhg tyf cfGtl/s s[lif pkhsf] k|fylds ?kdf x'g] k|zf]wg tyf -7_
cGo s[lif tyf s[lifhGo ;]jf ;DaGwL If]qx?nfO{ hgfpg] 5 .

$= vf/]hL / jrfpm M
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
o; a}+saf6 æ3Æ ju{sf] Ohfhtkqk|fKt n3'ljQ ljQLo ;+:Yffx?nfO{ hf/L ul/Psf] PsLs[t
lgb]{zg, @)&* sf] lgb]{zg g+= !^÷)&* df ePsf] ljkGg ju{ tyf tf]lsPsf If]qdf k|jfx ug'{kg]{
shf{ ;DaGwL Joj:yf tyf ;f] kZrft\ ldlt @)&( r}t #) ut];Dd hf/L ePsf o;} ljifo;Fu
;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

78
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
lgb]{zg g+= !&÷)&(

sfo{If]q lj:tf/ jf ;+s'rg tyf ufEg]÷ufleg] ;DaGwL Joj:yf

a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# adf]lhd tNnf] ju{sf] Ohfhtkqk|fKt ljQLo ;+:yf dflyNnf]
ju{df kl/0ft x'gsf] nflu jf b'O{ jf b'O{eGbf a9L Ohfhtkqk|fKt ;+:yf Ps cfk;df ufEg÷ufleg jf o;/L
ufleO{ ;s]kl5 :t/f]Gglt x'g tyf xfnsf] ju{df g} /xL sfo{If]q lj:tf/ ug{ o; a}+sdf lgj]bg lbg] æ3Æ ju{sf]
Ohfhtkqk|fKt ;+:yfx?sf] xsdf lgDgfg';f/sf] Joj:yf sfod ul/Psf] x'Fbf ;f]xL adf]lhd ug'{÷u/fpg' x'g
g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L of] lgb]{zg hf/L ul/Psf] 5 .
!= sfo{If]q lj:tf/ ;DaGwL Joj:yf
k|fb]lzs :t/af6 /fli6«o :t/df sf/f]af/ ;~rfng ug{ rfxg] n3'ljQ ljQLo ;+:yfn] b]xfosf zt{x?
k'/f u/L :jLs[ltsf nflu Joj;flos of]hgf ;lxt o; a}+sdf lgj]bg lbg ;Sg]5 M—
(1) o; a}+sn] tf]ss
] f] Go"gtd r'Qmf k'FhL k'/f u/]sf] .
(2) lgoldt ?kn] jflif{s n]vfk/LIf0f u/L ;fwf/0f ;ef ;DkGg u/]sf] .
(3) a}+s tyf ljQLo ;+:yf kl5Nnf] # jif{ ;l~rt gf]S;fgLdf g/x]sf].
(4) o; a}+ssf] lgb]{zg cg'?k k'FhLsf]if (Capital Adequacy) kof{Kt /x]sf] .
(5) o; a}+ssf] lgb]{zg cg'?k shf{sf] juL{s/0f u/L ;f]sf] nflu kof{Kt shf{ gf]S;fgL Joj:yf (Loan
Loss Provision) sfod u/]sf] .

(6) lglis[o shf{ kfFr k|ltzt ggf3]sf] .

(7) k|fb]lzs :t/df sf/f]jf/ ;~rfng u/]sf] % jif{ k'/f ePsf] / sfo{/t /x]sf] k|b]zsf ;a} lhNnfdf
sDtLdf Ps Ps j6f zfvf sfof{no :yfkgf u/L sf/f]jf/ u/]sf] .
(8) g]kfn /fi6« a}+saf6 ;+:yf jf ;+:yfsf cWoIf, ;~rfns / sfo{sf/L k|d'v sf/jfxLdf k/]sf] eP ;f]
sf/jfxL km's'jf ePsf] cjlw # jif{ k'/f ePsf] .
(9) Ohfht lb+bf tf]lsPsf ;a} zt{x? k'/f u/]sf] .

@= sfo{If]q lj:tf/sf nflu cfj]bg ;fy lgDg sfuhftx? ;+nUg x'g' kg]{5 M
-s_ ljBdfg ;+:yfks / ;~rfnsx?sf] ljj/0f .
-v_ ;+:yfsf cfufdL % jif{sf] k|If]lkt ljQLo cj:yf, Joj;flos/0f gLlt, k|fljlws tyf Joj:yfkg
kIf / ahf/ ;+j]bgzLntf ljZn]if0f ;lxtsf] Joj;flos of]hgf .
-u_ ljQLo sf/f]af/ ;~rfngsf nflu skf]{/]6 sfof{no÷d'Vo zfvf sfof{no ljBdfg sfo{If]q b]lv
cGo :yfgdf ;~rfng ug]{ ePdf ;f] sfof{nosf] ef}lts k"jf{wf/, ;"rgf k|ljlw,jLdf tyf ;'/Iff

79
 Joj:yf, 3/ ef8f s/f/gfdf, k|d'v sfo{sf/L clws[t nufot d'Vo sd{rf/Lx?sf] of]Uotf
cg'ej ;DaGwL sfuhft .
-3_ sfo{If]q lj:tf/ ePkZrft\ sfod x'g] sfo{If]qnfO{ ;d]6]/ tof/ ul/Psf] shf{gLlt, nufgL gLlt,
lgIf]k kl/rfng gLlt, cfGtl/s n]vfk/LIf0f gLlt, u}/–a}lsË ;DklQ Joj:yfkg gLlt, ;DklQ
bfloTj Joj:yfkg gLlt, ;"rgf k|ljlw gLlt / cfˆgf] u|fxs klxrfg gLlt .
-ª_ sfo{If]q lj:tf/ ;DaGwdf ;fwf/0f ;efn] u/]sf] lg0f{osf] k|ltlnlk .

#= sfo{ If]q lj:tf/sf ;DaGwdf ;+:yfsf] ;~rfns ;ldlt;+u cGtlqm{of u/L sfuhft k'/f ePsf] ldltn]
^) lbg leq ;f] ;DaGwL k|lqmofsf] 6'+uf] nufOg]5 .

$= ufEg]÷ufleg];DaGwL Joj:yfM

-s_ a}+s tyf ljQLo;+:yf ;DaGwL P]g, @)&# sf] bkmf &) adf]lhd n3'ljQ ljQLo ;+:yf Ps cfk;df
ufEg jf ufleg] ;DaGwdf o; a}+saf6 hf/L a}+s tyf ljQLo ;+:yf Ps cfk;df ufEg÷ufleg] -
Merger_ tyf k|fKtL -Acquisition_ ;DaGwL ljlgodfjnL, @)&# adf]lhd x'g]5 .

-v_ k|fb]lzs :t/sf n3'ljQ ljQLo ;+:yfx? Ps cfk;df ufleO{ jf k|flKt u/L /fli6«o :t/df kl/0ft
x'g rfx]df ufleP/÷k|flKt u/L aGg] ;+:yfsf] r'Qmf k"FhL tyf k"FhLsf]if o; a}+sn] tf]s] adf]lhd x'g]
u/L cGo Joj:yfdf 5'6 k|bfg u/L ljz]if k|fyldstf lbg ;lsg]5 .
-u_ b]xfosf] s'g} jf ;a} cj:yf k'/f gug]{ n3'ljQ ljQLo ;+:yfnfO{ cGo s'g} æ3Æ ju{sf]
Ohfhtkqk|fKt ;+:yf;+u ufleg jf k|flKtdf hfg g]kfn /fi6« a}Ín] lgb]{zg lbg ;Sg]5 M–
-!_ g]kfn /fi6« a}Ín] tf]s]sf] cjlwleq tf]s] adf]lhdsf] k'FhL gk'¥ofPsf],
-@_ ljut kfFr jif{b]lv nuftf/ gf]S;fgLdf /x]sf],
-#_ g]kfn /fi6« a}Ín] lbPsf] lgb]{zg k6s k6s pNn+3g u/L sf/afxLdf k/]sf],
-$_ g]kfn /fi6« a}Ín] tf]s] adf]lhd hf]lvd Joxf]g]{ sf]if sfod ug{ g;s]sf] .
-3_ Pp6} JolQm÷;d"xåf/f k|j4{g ePsf tyf Psf3/ kl/jf/ Pjd\ Joj;flos ;d"xsf] k|ToIf jf
ck|ToIf :jfldTj÷lgoGq0fdf /x]sf ;+:yfx? / Jofj;flos ;DaGw :yflkt ePsf ;+:yfx?nfO{ Ps
cfk;df ufEg÷ufleg lgb]{zg lbOg]5 .
-ª_ Ps cfk;df ufEg]÷ufleg] jf k|flKt x'g] n3'ljQ ljQLo ;+:yfx?nfO{ æa}+s tyf ljQLo ;+:yf Ps
cfk;df ufEg]÷ufleg] -Merger_ tyf k|flKt -Acquisition_ ;DaGwL ljlgodfjnL, @)&#Æ df
tf]lsPsf ;'ljwfx?sf cltl/Qm b]xfo adf]lhdsf yk ;x'lnot k|bfg ul/g] 5 M
-!_ Psn u|fxs shf{ ;Ldf gf3]sf] C0fLsf] shf{nfO{ ;Ldf leq Nofpg ;do yk ug]{,

-@_ Tff]lsPsf] k'FhL sf]if cg'kft k'¥ofpg' kg]{ ;do yk ug]{,

-#_ n3'ljQ ljQLo ;+:yfx? Ps cfk;df ufEg] ÷ufleg] jf k|flKt k|lqmofdf ;+nUg eO{ PsLs[t
sf/f]af/ ;~rfngsf] qmddf jf PsLs[t sf/f]af/ ;'? ePsf] tLg dlxgf leq kbd'Qm ePsf
jf ;]jfdf lg/Gt/tf gkfPsf ;~rfns tyf k|d'v sfo{sf/L clws[t csf]{ ;+:yfdf lgo'Qm x'g
lgb]{zg g+= ^ sf] a'Fbf g++ !& sf] Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .

80
 -$_ cfˆgf sd{rf/Lx?sf] tna, eQf tyf ;'ljwfnfO{ lgIf]ksf] ?kdf :jLsf/ u/L ;|f]t kl/rfng
ug{ ;Sg] .

-%_ yf]]s shf{ k|bfos n3'ljQ ljQLo ;+:yf / v'b|f sf/f]jf/ ug{] n3'ljQ ljQLo ;+:yfaLr Ps
cfk;df ufEg]÷ufleg] tyf k|flKt k|lqmofdf ;xefuL eO{ PsLs[t sf/f]af/ ;~rfng u/]df
To:tf] n3'ljQ ljQLo ;+:yfn] v'b|f sf/f]jf/ ug{] n3'ljQ ljQLo ;+:yfsf] ?kdf sfo{ ug{
;Sg]]5g\ .

-^_ Ps k6ssf nflu sf7df8f}+ pkTosf afx]ssf] kfos kg]{ :yfgdf s]Gb|Lo sfof{no
vf]Ng÷:yfgfGt/0f ug{ :jLs[lt k|bfg ug{ ;lsg]5 .

-&_ O{hfhtkqk|fKt ;+:yf Ps cfk;df ufEg] ufleg] jf k|flKt k|lqmofdf ;+nUg eO{ @)&( k'if
d;fGtleq PsLs[t sf/f]jf/ ;+rfng u/]df dfly tf]lsPsf ;'ljwfx?sf cltl/Qm b]xfo
adf]lhdsf yk ;x'lnot k|bfg ul/g] 5 M

-c_ PsLs[t sf/f]af/ u/]sf] ldltn] ! jif{;Dd ;~rfng hf]lvdjfkt s'n ;DklQsf] !
k|ltzt /sd dfq hf]lvd efl/t ;DklQ yk u/] k'Ug],
-cf_ jflif{s @) k|ltzt eGbf a9L nfef+; -gub jf af]g;_ ljt/0fsf] k|:tfj u/]df @)
k|ltzt dflysf] k|:tfljt nfef+zsf] @% k|ltzt /sd ;+:yfut ;fdflhs pQ/bfloTj
sf]ifdf hDdf ug'{kg]{ Joj:yfdf @)*) c;f/ d;fGt ;Ddsf] nflu 5'6 k|bfg ug]{ .
-*_ æ3Æ ju{sf] Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfx? ufleP/ jf k|flKt u/]/ ?=! ca{eGbf a9L
r'Qmf k"FhL sfod u/]df jf ? ! ca{eGbf a9L r'Qmf k"FhL ePsf ;+:yfn] Pp6f /fli6«o:t/ jf
@ j6f k|b]z :t/sf ;+:yf ufe]df jf k|flKt u/]df sf7df8f}+ pkTosf leq sf7df8f}+
dxfgu/kflnsf tyf nlntk'/ dxfgu/kflnsf afx]ssf :yfgdf Pp6f skf]{/]6 sfof{no / @
j6f zfvf sfof{no :yfkgf ug{ :jLs[lt k|bfg ug]{ .
-r_ n3'ljQ ljQLo ;+:Yffx? Pscfk;df ufleO{ jf k|flKt ePsf] sf/0fn] pQm ;+:yfnfO{ yf]s shf{
k|jfx ug]{ n3'ljQ ljQLo ;+:yfsf] Psn u|fxs ;Ldf gf£g uPdf ufleO{ jf k|flKt kl5 ag]sf]
n3'ljQ ljQLo ;+:yfn] PsLs[t sf/f]jf/ u/]sf] ldltn] # jif{leq To:tf] shf{ tf]lsPsf] ;Ldfleq
NofO{ ;Sg' kg]{5 .

%= vf/]hL / jrfpm M
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
o; a}+saf6 æ3Æ ju{sf] Ohfhtkqk|fKt n3'ljQ ljQLo ;+:Yffx?nfO{ hf/L ul/Psf] PsLs[t
lgb]{zg, @)&* sf] lgb]{zg g+= !& ÷)&* df ePsf] sfo{If]q lj:tf/ jf ;+s'rg tyf ufEg]÷ufleg]
;DaGwL Joj:yf tyf ;f] kZrft\ ldlt @)&( r}t #) ut];Dd hf/L ePsf o;} ljifo;Fu
;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

81
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
lgb]{zg g+= !*÷)&(

;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgjf/0f ;DaGwL Joj:yf
;+:yfn] ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL nufot ;Da4 s;'/;Fu ;DalGwt
ljQLo ck/fw lgjf/0f ug]{ ;DaGwdf ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ -o;kl5 o;
lgb]{zgdf æP]gÆ elgPsf]_ / ;DklQ z'4Ls/0f -dgL nfpG8l/Ë_ lgjf/0f lgodfjnL, @)&# -o;kl5 o;
lgb]{zgdf ælgodfjnLÆ elgPsf]_ df tf]lsPsf Joj:yfx?sf cltl/Qm yk Joj:yfx? ug{ h?/L b]lvPsf] x'Fbf
;f]xL P]gsf] bkmf & k= / g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L] of]] lgb]{zg
hf/L u/]sf] 5 . ljifo jf k|;+un] cfjZos ePsf]df afx]s P]g / lgodfjnLdf ul/Psf Joj:yfx? o;
lgb]{zgdf pNn]v ul/Psf] 5}g .
!= gLlt tyf sfo{ljlw agfpg' kg]{
;DklQ z'4Ls/0f -dlg nfpG8l/ª_ lgjf/0f P]g, @)^$ sf] bkmf & t= sf] pkbkmf -!_ adf]lhd n3'ljQ
ljQLo ;+:yfn] ;DklQ z'4Ls/0f -dlg nfpG8l/ª_ lgjf/0f ;DaGwL gLlt tyf sfo{ljlw agfO{ nfu" ug'{
kg]{5 . o:tf] gLlt tyf sfo{ljlw agfpFbf ;f]xL bkmfsf] pkbkmf -@_ df tf]lsPsf Joj:yfx?sf
cltl/Qm cfGtl/s lhDd]jf/L tyf sfo{ ljefhg, hf]lvd d"NofÍg k|0ffnLsf] cfwf/ tyf k4lt,
hf]lvddf cfwfl/t u|fxs klxrfg, cBfjlws tyf cg'udg k4lt / c:jfefljs tyf z+sf:kb
sf/f]af/sf] klxrfg k4lt ;d]t ;dfj]z ug'{ kg]{5 .
@= u|fxs klxrfg tyf ;Dk'li6 ug'{ kg]{
-!_ n3'ljQ ljQLo ;+:yfn] ;DklQ z'4Ls/0f -dlg nfpG8l/ª_ lgjf/0f P]g, @)^$ sf]] bkmf & s= /
;DklQ z'4Ls/0f -dgL nfpG8l/Ë_ lgjf/0f lgodfjnL, @)&# sf] lgod $ tyf % adf]lhd
u|fxssf] klxrfg tyf ;f]sf] ;Dk'li6 ug'{ kg]{5 . u|fxs klxrfg tyf ;Dk'li6 ;DaGwL gLlt tyf
sfo{ljlw agfO{ u|fxssf] klxrfg tyf ;f]sf] ;Dk'li6 x'g] ;'lglZrttfsf cfwf/df ljB'tLo
dfWodaf6 ;d]t vftf vf]Ng jf Jofj;flos ;DaGw :yflkt ug{ ;lsg]5 . o:tf] sfo{ljlwn]
ljB'tLo dfWodaf6 k|fKt ug{ ;lsg] cfjZos sfuhft tyf ljj/0fx?sf] ;"rL, ;xL sfuhft
tyf ljj/0fx¿ k|fKt ug{ e/kbf]{ ljB'tLo dfWod / lgoldt ?kdf ;Dk'li6 ul/g] ljlw ;d]t
to u/sf] x'g'kg]{5 . ljB'tLo dfWodaf6 ul/g] sf/f]jf/df x'g;Sg] hf]lvd Pj+ b'?kof]uaf6
;'/lIft /xg a}+s jf ljQLo ;+:yfn] kof{Kt pkfox? cjnDag ug{'kg]{5 .
-@_ n3'ljQ ljQLo ;+:yfn] cfk\mgf] sfo{k|s[lt adf]lhdsf] u|fxs :jLsf/ k|lqmof, u|fxssf] kl/ro
ug]{ k|lqmof, u|fxssf] sf/f]af/sf] cg'udg ug]{ k|lqmof / hf]lvd Joj:yfkg ;DaGwL k|lqmof
h:tf ljifodf s]lGb|t eO{ cfk\mgf] u|fxs klxrfg (Know Your Customers) sfo{ljlw tof/ ug'{
kg]{5 . ;fy}, cfk\mgf] u|fxsx? aLrsf] sf/f]af/sf] clen]v -On]S6«f]lgs /]s8{ ;d]t_ sf/f]af/
;dfKt ePsf] ldltn] % jif{;Dd ;'/lIft /fVg' kg]{5 .

82
 -#_ s'g} k|fs[lts JolQmsf] sf/f]jf/df kl/jf/ jfx]s cGo s'g} JolQm jf:tljs wgLsf] ?kdf /x]sf]
z+sf nfu]df ;f]sf] ;d]t klxrfg ug'{ kg]{5 .
-$_ s'g} klg vftfdf ;DalGwt vftf ;~rfns afx]s cGo s'g} JolQmn] ?=! nfv eGbf a9L /sd
gub} hDdf ug{ cfPdf /sd hDdf ug]{ JolQmsf] klxrfg v'Ng] sfuhft lnO{ gub hDdf ug'{sf]
k|of]hg ;d]t v'nfpg' kg]{5 .
-%_ u|fxssf] vftf vf]Ng] l;nl;nfdf ;"rs ;+:yfn] ;DalGwt u|fxsdf lglxt hf]lvdsf] cfwf/df
b]xfo adf]lhdsf JolQmx?sf] NofKr] ;lx5fk jf Bio-Metric lng' kg]{5 M
-s_ k|fs[lts JolQmsf] xsdf vftfjfnf / vftf ;~rfns JolQm cGo /x]sf]df lghsf] ;d]t .
t/, gfjfnssf] xsdf vftf ;~rfnssf] dfq lng afwf kg]{ 5}g .
-^_ u|fxs klxrfg tyf ;Dk'li6 ubf{ o; lgb]{zgsf] cg';"rL !*=! df tf]lsPsf sfuhft tyf
ljj/0fx? lng' kg]{5 . ;fy}, P]g, lgodfjnL tyf o; lgb]{zg adf]lhd u|fxs klxrfg tyf
;Dk'li6 ubf{ ;DalGwt u|fxsdf lglxt hf]lvdsf] cfwf/df yk sfuhft tyf ljj/0fx? lng
cfjZos b]lvPdf ;f] ;d]t lng' kg]{5 .
#= ;"rLs[t JolQm klxrfg ug'{ kg]{
n3'ljQ ljQLo ;+:yfn] ;DklQ z'4Ls/0f -dlg nfpG8l/ª_ lgjf/0f P]g, @)^$ sf]] kl/R5]b ^ v=
cGtu{tsf] bkmf @( ª= sf] pkbkmf -#_ adf]lhd g]kfn ;/sf/, u[x dGqfnon] k|sflzt ug]{ ;"rL
lgoldt ?kdf x]g'{ kg]{5 / ;f] ;"rLdf ;"rLs[t JolQm, ;d"x jf ;+ul7t ;+:yf cfkm\gf] u|fxs
eP÷gePsf] osLg u/L cfb]zfg';f/sf] sfo{ ug'{ kg]{5 .
$= pRr kb:y JolQmsf] klxrfg ug'{ kg]{
-!_ ;DklQ z'4Ls/0f -dgL nfpG8l/Ë_ lgjf/0f P]g, @)^$ sf] bkmf & -v_ adf]lhd ;+:yfn]
u|fxs÷;b:o;Fu Jofj;flos ;DaGw :yflkt ubf{ jf sf/f]jf/ ubf{ pRr kb:y JolQmsf]
klxrfg ug]{ ;+Goq÷k|0ffnLsf] ljsf; ug'{ kg]{5 . o; qmddf pRr kb:y JolQmsf] kl/jf/ tyf
;Da4 JolQmsf] ;d]t klxrfg ug'{ kg]{5 .
-@_ pRr kb:y JolQmsf] klxrfg ug]{ k|lqmofcGtu{t ;DalGwt JolQmaf6 ;"rgf lng] jf :jM3f]if0ff
ug{ nufpg], ;fj{hlgs ?kdf pknAw ;"rgf Pjd\ Jofj;flos ?kdf pknAw x'g] tYofÍ nfO{
lng ;lsg] 5 .
-#_ pRr kb:y JolQm;Fu Jofj;flos ;DaGw :yfkgf ug'{ k"j{ ;+:yfsf] dflyNnf] Joj:yfksLo
txsf] :jLs[lt lnP/ dfq ug'{ kg]{5 .
%= jf:tljs wgL klxrfg ug'{ kg]{
n3'ljQ ljQLo ;+:yfn] ;DklQ z'4Ls/0f -dlg nfpG8l/ª_ lgjf/0f P]g, @)^$ sf]] bkmf & u= tyf
;DklQ z'4Ls/0f -dgL nfpG8l/Ë_ lgjf/0f lgodfjnL, @)&# sf] lgod ^ adf]lhd jf:tljs wgLsf]
klxrfg ug{ ;+oGqsf] :yfkgf ug'{ kg]{5 . o;sf nflu u|fxsaf6 ;"rgf lng] jf :jM3f]if0ff ug{ nufpg]
tyf ;fj{hlgs ?kdf pknAw ;"rgf Pj+ ;fdflhs ;~hfndf pknAw ;"rgfx?sf] ljZn]if0f ug]{ /
k|rlnt sfg'g adf]lhd /flvPsf] clen]vaf6 ;"rgf lng] tyf Joj;flos ?kdf pknAw tYofÍ -Data
Base_ lng ;lsg] 5 .

83
^= -s_ ;/nLs[t u|fxs klxrfg ;DaGwL Joj:yf
n3'ljQ ljQLo ;+:yfn] ;DklQ z'4Ls/0f -dlg nfpG8l/ª_ lgjf/0f P]g, @)^$ sf]] bkmf &r= tyf
;DklQ z'4Ls/0f -dgL nfpG8l/Ë_ lgjf/0f lgodfjnL, @)&# sf]] lgod ( adf]lhd tyf sd
hf]lvdo'Qm u|fxssf] xsdf ;/nLs[t u|fxs klxrfgsf] k|lqmof cjnDag ug{ ;Sg]5 . o;/L ;/nLs[t
u|fxs klxrfg tyf ;f] sf] ;Dk'li6 ubf{ ;/nLs[t k|s[of, kmf/fd / ljj/0f dfq k|of]u ug'{ kg]{5 .

-v_ j[xt\ u|fxs klxrfg ;DaGwdf

P]gsf] bkmf &ª= sf] pkbkmf -!_ df pNn]v ePsf u|fxsx?;Fu Jofj;flos ;DaGw :yfkgf ubf{ jf
sf/f]jf/ ubf{ lgodfjnLsf] lgod * df pNn]lvt pkfox?sf cltl/Qm b]xfosf yk pkfox? cjnDag
u/L j[xt\ u|fxs klxrfg k4lt (Enhanced Customer Due Deligence, ECDD) cjnDag ug{'
kg]{5 .
-c_ sf/f]af/sf] ;|f]t klxrfg jf ;Dk'li6 ug]{ .
-cf_ sf/f]af/sf] p2]Zosf] hfgsf/L jf ;f]sf] k|df0f lng] .
-O_ sf/f]jf/sf] cg'udg ug]{ k|of]hgsf nflu ;Ldf lgwf{/0f ug]{ jf cGo s'g} pkfo cjnDag
ug]{ .
&= u|fxs tyf jf:tljs wgL klxrfg cBfjlws ug'{ kg]{
n3'ljQ ljQLo ;+:yfn] ;DklQ z'4Ls/0f -dlg nfpG8l/ª_ lgjf/0f P]g, @)^$ sf] bkmf & 5= sf]
pkbkmf -!_ adf]lhd ljBdfg u|fxs tyf jf:tljs wgLsf] ;DaGwdf ljj/0f /fvL cfjZos k/]sf]
avt h'g;'s} ;dodf k/LIf0f tyf ljZn]if0f ug{ jf lgodgsf/L lgsfon] dfu u/]sf] avt tf]lsP
adf]lhdsf] 9fFrfdf pknAw u/fpg ;Sg] u/L hf]lvdsf] cfwf/df ;+:yfn] lgwf{/0f u/] cg';f/sf] ;do
cGt/fndf klxrfg cBfjlws ug'{ kg]{5 . o;sf nflu ;+:yfsf] s'g} kbflwsf/L jf sd{rf/Ln] u|fxssf]
af/]df k|ToIf jf ck|ToIf, cf}krfl/s jf cgf}krfl/s ?kdf k|fKt u/]sf] ;"rgfsf] ljZn]if0f u/L u|fxs
klxrfgnfO{ cBfjlws ug]{ Joj:yf ldnfpg' kg]{5 .
*= hf]lvd Joj:yfkg ;DaGwdf
-!_ n3'ljQ ljQLo ;+:yfn] P]gsf] bkmf &3= adf]lhd hf]lvdsf] klxrfg, d"NofÍg tyf Joj:yfkg
ug'{ kg]{5 . o;/L hf]lvd d"NofÍg ubf{ n3'ljQ ;+:yfn] u|fxs (Customer),
;]jf (Product), ef}uf]lns If]q (Geographic Location) tyf ;]jf k|jfx ug]{ dfWod
(Delivery Channel) nufot AML/CFT ;DaGwL hf]lvdsf] klxrfg Pjd\ ljZn]if0f u/L
;f]sf] d"NofÍg ug'{ kg]{5 .
-@_ pka'Fbf g+=-!_ adf]lhd klxrfg ul/Psf] hf]lvdnfO{ pRr tyf Go"g hf]lvddf juL{s/0f ug'{
kg]{5 . ;DalGwt a}+s jf ljQLo ;+:yfn] cfjZostf cg';f/ hf]lvdsf] ;dLIffsf] cfwf/df yk
juL{s/0f ug{ ;Sg]5g\ .
-#_ ;+:yfn] AML/CFT ;DaGwL hf]lvdsf] ljZn]if0f cBfjlws u/L ;f]xL adf]lhd gLlt tyf
sfo{ljlwdf cfjZos kl/dfh{g ug'{ kg]{5 .
;fy}, ;+:yfn] hf]lvdsf] d"NofÍg u/]sf] / pQm d"NofÍg hf]lvd adf]lhd eP÷gePsf] olsg u/L
k|ltj]bg tof/ ug{' kg]{5 .

84
 -$_ n3'ljQ ljQLo ;+:yfn] dflysf] a'+bf g++ # adf]lhdsf] hf]lvd d'NofÍg k|ltj]bg n3'ljQ ;+:yf
;'kl/j]If]0f ljefudf cfly{s jif{ ;dfKt ePsf] klxnf] qodf;leq clgjfo{ ?kdf k]z ug'{ kg]{5 .
-%_ AML/CFT k|0ffnL ;DaGwdf cfGtl/s tyf jfÅo n]vfk/LIfsn] hf]lvdsf cfwf/df
cg'udg ug]{ / To:tf] cg'udgdf nlIft ljQLo sf/afxL, pRr kb:y JolQm, pRr hf]lvd
/x]sf] d'n's, If]q tyf pRr hf]lvdo'Qm pTkfbg, pks/0f, ;]jf tyf sf/f]jf/sf] cg'udg x'g]
Joj:yf eP gePsf] ;'lglZrt ug]{ .

-^_ ;+:yfn] k|ltj]bg jf ;"rgf lbgsf nflu pko'Qm ;"rgf k|ljlw k|0ffnL / ;f];DaGwL sfo{ljlw
th{'df u/L ;dod} k|ltj]bg k]z ug]{ Joj:yf lglZrt ug]{ .

-&_ ;+:yfn] hf]lvdsf cfwf/df ;DklQ z'4Ls/0f tyf cftÍsf/L lqmofsnfkdf ljQLo nufgL
lgjf/0f ;DaGwdf ug'kg]{ sfo{qmdx¿ to u/L pQm sfo{qmdx¿ cfˆgf] jflif{s jh]6 tyf
sfo{qmddf ;dfj]z ug'{ kg]{5 .
(= ljB'tLo dfWodaf6 ;"rgf lbg' kg{]
n3'ljQ ljQLo ;+:yfn] ljQLo hfgsf/L OsfO{df k]z ug'{kg]{ ;Ldf, z+sf:kb sf/f]jf/÷ultljlwsf]
k|ltj]bg (TTR/STR/SAR) tyf cGo ;"rgf jf ljj/0fnfO{ ljB'tLo dfWodaf6 k]z ug{sf nflu
;"rs ;+:yfsf] sf]/ l;:6d jf cGo ljB'tLo dfWoddf u|fxssf ljj/0f ;dod} cBfjlws u/L
lgodfjnLsf] lgod !$ cg';f/ OsfO{n] tf]s] adf]lhd clgjfo{ ?kdf ljB'tLo dfWod (goAML
Software System) dfkm{t k]z ug'{ kg]{5 .
!)= jfo/ :yfgfGt/0f ;DaGwL sfo{ ug{ ;Sg]
n3'ljQ ljQLo ;+:yfn] ;DklQ z'4Ls/0f -dlg nfpG8l/ª_ lgjf/0f P]g, @)^$ sf] bkmf & 7= adf]lhd
x'g] u/L jfo/ :yfgfGt/0f ;DaGwL sfo{ ug{ ;Sg]5 . t/ cfjZos ljj/0fx? gv'n]sf] jfo/
:yfgfGt/0f ;DaGwL sf/f]af/ z+sf:kb nfu]df To:tf] jfo/ :yfgfGt/0fnfO{ c:jLsf/ jf :ylut u/L
tTsfn ;DalGwt lgsfodf hfgsf/L u/fpg' kg]{5 .
!!= lg/Gt/ cg'udg ug'{ kg]{
n3'ljQ ljQLo ;+:yfn] ;DklQ z'4Ls/0f -dlg nfpG8l/ª_ lgjf/0f P]g, @)^$ sf] bkmf & em= adf]lhd
u|fxs tyf sf/f]af/sf] lg/Gt/ cg'udg -Ongoing Due Diligence_ ug'{ kg]{5 .
!@= ;Ldf sf/f]af/ ljj/0f (Threshold Transaction Report - TTR) ;DaGwdf

-!_ n3'ljQ ljQLo ;+:yfn] s'g} JolQm jf ;+:yfn] P]gsf] bkmf !) s= adf]lhd b]xfosf ;Ldf
(Threshold) eGbf a9L :jb]zL jf ljb]zL d'b|fsf] sf/f]af/ u/]df To:tf] sf/f]af/sf] ljj/0f sf/f]af/
ePsf] ldltn] !% lbgleq goAML Software dfkm{t ljQLo hfgsf/L OsfO{df pknAw u/fpg' kg]{5
/ b]xfosf sf/f]af/sf nflu 5'§f 5'§} TTR (Threshhold Transaction Reporting) -cg';'rL !*=@_
k]z ug'{ kg]{5 .

-s_ Ps} k6s jf k6s k6s u/L Ps lbgdf s'g} vftfdf ul/Psf] ?=!) nfv jf ;f] eGbf a9L
/sdsf] gub hDdf sf/f]af/ jf, Ps} k6s jf k6s k6s u/L Ps lbgdf s'g} vftfaf6 u/]sf]
?=!) nfv jf ;f] eGbf a9L /sdsf] gub vr{ sf/f]af/,

85
 -v_ s'g} u|fxsn] Ps} k6s jf k6s k6s u/L Ps lbgdf u/]sf] ?= !) nfv jf ;f] eGbf a9L
/sd a/fa/ g]kfnsf] ;Ldf jf/kf/ x'g] u/L u/]sf] ljB'tLo jf cGo :yfgfGt/0f,

-u_ s'g} u|fxsn] Ps} k6s jf k6s k6s u/L Ps lbgdf u/]sf] ?= % nfv jf ;f] eGbf j9L
/sdsf] gubdf ;6xL ul/Psf] ljb]zL d'b|f sf/f]af/ .
-@_ o; a'Fbfdf h'g;'s} pNn]v eP tfklg n3'ljQ ljQLo ;+:yfn] ;+:yfut ?kdf cfkm}+ jf
Ohfhtkqk|fKt cGo a}+s tyf ljQLo ;+:yf jf ;/sf/L lgsfo;Fu u/]sf] sf/f]af/, Ohfhtkqk|fKt a}+s
tyf ljQLo ;+:yfn] cfkm\gf] u|fxsnfO{ k|rlnt sfg'g adf]lhd shf{ jf ;'ljwf k|bfg u/]sf] sf/f]af/,
;+:yfn] cfkm\gf sd{rf/LnfO{ lbPsf] ;]jf ;'ljwf jfktsf] sf/f]af/sf] ljj/0f g]kfn /fi6« a}+s, ljQLo
hfgsf/L OsfO{df k7fpg cfjZos x'g] 5}g . t/ 5'6 lbOPsf oL sf/f]af/x?sf] xsdf z+sf:kb
sf/f]af/sf] klxrfg ug{ / ;f] adf]lhdsf] ljj/0f tof/ u/L ljQLo hfgsf/L OsfO{df k7fpg 5'6
lbOPsf] dflgg] 5}g .
-#_ ?=! nfv jf ;f]eGbf a9Lsf] jrt÷lgIf]k :jLsf/ ubf{ n3'ljQ ljQLo ;+:yfn] u|fxsnfO{ /sdsf]
;|f]t pNn]v ug{ nufpg' kg]{5 .

!#= z+sf:kbsf/f]af/÷ultljlw k|ltj]bg (Suspicious Transaction/Activity Reports -

STR/SAR) ;DaGwL Joj:yf

-!_ n3'ljQ ljQLo ;+:yfn] ;DklQ z'4Ls/0f -dlg nfpG8l/ª_ lgjf/0f P]g, @)^$ sf] bkmf &9= sf]
pkbkmf -!_ df pNn]lvt vf; sf/f]af/sf] ;DaGwdf z+sf:kb sf/f]af/ klxrfg ug]{ k|0ffnLsf] ljsf;
ug'{ kg]{5 .

-@_ z+sf:kb sf/f]jf/sf] klxrfg, k|ltj]bg nufotsf Joj:yf cjnDag ubf{ hf]lvdsf] d"NofÍGf,
u|fxs klxrfg, sf/f]jf/ / hf]lvddf cfwfl/t k|0ffnLsf] cfwf/df ug'{ kb{5 . z+sf:kb
sf/f]af/÷ultljlwnfO{ n3'ljQ ljQLo ;+:yfn] k|f/lDes ljZn]if0f u/L k]z ug'{kg]{5 .

-#_ P]gsf] bkmf &w= adf]lhdsf] cj:yfx? ljBdfg ePdf z+sf:kb sf/f]af/ k|ltj]bg (Suspicious
Transaction Report - STR) -cg';'rL !*=#_, goAML (Production Environment) dfkm{t\ #
lbgleq ljQLo hfgsf/L OsfO{;dIf k]z ug'{ kg]{5 .

-$_ n3'ljQ ljQLo ;+:yfn] u|fxsåf/f z+sf:kb sf/f]af/ ug]{ k|of; / lghsf] z+sf:kb ultljlwsf]
;d]t klxrfg ug]{ k|0ffnL ljsf; ug'{kg]{5 . ;fy} P]gsf] bkmf &w-@_ adf]lhd u|fxsn] s'g} sf/f]af/
ug]{ k|of; dfq u/]df ;d]t z+sf:kb ultljlw k|ltj]bg (Suspicious Activity Report -
SAR)(cg';'rL !*=#_, goAML (Production Environment) dfkm{t\ # lbgleq ljQLo hfgsf/L
OsfO{;dIf k]z ug'{ kg]{5 .

gf]6M
-s_ goAML df k"0f{ ?kn] cfj4 gx'Fbf;Dd TTR/STR/SAR k|ltj]bgx? tf]lsPsf] 9fFrfdf
goAML (Production Environment) sf] Message Board dfkm{t Attach u/]/ k]z ug'{
kg]{5 .

86
 -v_ TTR/STR/SAR k|ltj]bgx? tof/ ubf{ ljQLo hfgsf/L OsfO{n] hf/L u/]sf] dfkb08x?nfO{
cfwf/ dfGg' kg]{5 .

-%_ s'g} u|fxs ;DklQ z'4Ls/0f jf cft+sjfbL lqmofsnfkdf ;+nUg /x]sf] z+sf nfuL To:tf] u|fxssf]
klxrfg k|lqmof cuf8L a9fpFbf z+sf u/]sf] ljifo u|fxsnfO{ hfgsf/L x'g] b]lvPdf ;+:yfn] u|fxs
klxrfg k|lqmof cufl8 ga9fO{ z+sf:kb sf/f]af/÷ultljlw k|ltj]bg (STR/SAR) ljQLo hfgsf/L
OsfO{df k]z ug'{kg]{5 .
!$= ;"rgfsf] uf]Kotf sfod ug'{ kg]{
n3'ljQ ljQLo ;+:yfsf kbflwsf/L tyf sd{rf/Lx?n] ;DklQ z'4Ls/0f -dlg nfpG8l/ª_ lgjf/0f P]g,
@)^$, ;DklQ z'4Ls/0f -dgL nfpG8l/Ë_ lgjf/0f lgodfjnL, @)&# tyf o; lgb]{zg adf]lhd tof/
ul/Psf k|ltj]bg, sfuhft, clen]v, ljj/0f, ;"rgf tyf hfgsf/L u|fxs jf cGo s'g} JolQmnfO{ yfxf
lbg' x'Fb}g . s;}n] u|fxs jf cGo s'g} JolQmnfO{ s'g} k|ltj]bg, sfuhft, clen]v, ljj/0f, ;"rgf jf
hfgsf/L pknAw u/fPsf] kfOPdf ;DklQ z'4Ls/0f -dlg nfpG8l/ª_ lgjf/0f P]g, @)^$ sf] bkmf #&
adf]lhd arfpm x'g] cj:yfdf afx]s cGo cj:yfdf bkmf $$ s= adf]lhd ;hfo x'g]5 .
!%= cfGtl/s lgoGq0f ;DaGwL Joj:yf
-!_ n3'ljQ ljQLo ;+:yfn] P]gsf] bkmf & t= sf] pkbkmf -#_ adf]lhd P]g, lgodfjnL / o;
lgb]{zgadf]lhdsf] bfloTj lg/Gt/ ?kdf k"/f ug{ Joj:yfkg :t/sf] sfof{Gjog clwsf/L lgo'Qm u/L
lghsf] gfd, 7]ufgf, of]Uotf, ;Dks{ gDa/, Od]n nufotsf ljj/0f ljQLo hfgsf/L OsfO{ tyf
n3'ljQ ;+:yf ;'kl/j]If0f ljefu;dIf k]z ug'{ kg]{5 . ;fy}, sfof{Gjog clwsf/L kl/jt{g ePdf jf
lghsf] sfo{ ljj/0fdf kl/jt{g ePdf ;f] sf] ;d]t hfgsf/L k7fpg' kg]{5 . o:tf] ljj/0f ljQLo
hfgsf/L OsfO{df k7fpFbf jf cBfjlws ubf{ goAML (Production Environment) dfkm{t\
ug'{kg]{5 .

lghn] pk/f]Qm P]g tyf lgodfjnL / o; lgb]{zgadf]lhdsf] sfo{ k|efjsf/L ?kdf ug{ gLlt, sfo{ljlw
/ k|0ffnL d:of}bf th'{df u/L k]z ug]{, ljefu, kbflwsf/L tyf sd{rf/Laf6 P]g, lgodfjnL / o;
lgb]{zgadf]lhd k|fKt c:jfefljs jf z+sf:kb sf/f]af/;DaGwL ;"rgf ljZn]if0f tyf hfFra'em ug]{ tyf
sfg"gL Joj:yfsf] sfof{Gjog eP÷gePsf] cg'udg u/L k|ltj]bg k]z ug]{ Focal Person sf] ?kdf
sfo{ ug'{ kg]{5 .

-@_P]g, lgodfjnL / o; lgb]{zgsf] kfngf k|efjsf/L Pj+ kl/0ffdd'vL agfpgsf nflu Ohfhtkqk|fKt
n3'ljQ ljQLo ;+:yfn] cfkm\gf] r'Qmfk"FhLsf] b'O{ k|ltzteGbf a9L z]o/ wf/0f u/]sf z]o/wgL,
;~rfns ;ldltsf ;b:ox? tyf pRr Joj:yfkg, sfof{Gjog clwsf/L / AML/CFT Unit sf]
sfo{df k|ToIf tyf lgoldt ?kdf ;+nUg cGo sd{rf/Lx?nfO{ Ifdtf clej[l4 sfo{qmddf ;xefuL
u/fpg] Joj:yf ldnfpg' kg]{5 .

-#_ Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfn] /fli6«o tyf cGt/f{li6«o hf]lvdsf] cfwf/df cfˆgf] ;+:yfsf]
sfd sf/jfxL, sfo{ k|s[lt / u|fxs ;]jfsf] cfwf/df z+sf:kb sf/f]jf/sf] klxrfg ;DaGwdf dfu{bz{g
tof/ u/L nfu' ug]{ / ;fdlos ?kdf cBfjlws ug'{ kg]{5 .

87
 -$_ n3'ljQ ljQLo ;+:yfn] o; lgb]{zg cGtu{t th'{df ul/Psf] gLlt tyf sfo{ljlwdf cftÍjfbL
lqmofsnfk tyf cfdljgfzsf/L xftxltof/sf] lgdf{0f tyf lj:tf/df ljQLo nufgL lgoGq0f ;DaGwdf
5'§} k|fjwfg /fVg'kg]{5 . ;fy}, P]gsf] kl/R5]b ^v= df pNn]lvt Joj:yf kfngf x'g] u/L cftÍjfbL
lqmofsnfk tyf cfdljgfzsf/L xftxltof/sf] lgdf{0f tyf lj:tf/df ljQLo nufgL ;DaGwdf lg/Gt/
cg'udg ug{sf] nflu sfo{k|0ffnL cjnDag ug'{ kg]{5 .

-%_ Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfsf] ;~rfns ;ldlt, sfo{sf/L k|d'v tyf sd{rf/Lx¿n]
kfngf ug'kg]{ cfr/0f ;DaGwdf cfrf/ ;+lxtf (Code of Conduct) th'{df u/L nfu" ug{' kg]{5 .
!^= clen]v Joj:yfkg ;DaGwL Joj:yf
n3'ljQ ljQLo ;+:yfn] ;DklQ z'4Ls/0f -dlg nfpG8l/ª_ lgjf/0f P]g, @)^$ sf] bkmf & b= / ;DklQ
z'4Ls/0f -dgL nfpG8l/Ë_ lgjf/0f lgodfjnL, @)&# sf] lgod !@ adf]lhd tof/ ul/Psf ljj/0f,
;"rL, hfgsf/L, k|ltj]bg, clen]v, ;"rgfx? kfFr jif{;Dd ;'/lIft /fVg' kg]{5 . ;fy}, pk/f]Qm
ljj/0fx? cfjZos k/]sf] avt tTsfn pknAw u/fpg ;lsg] u/L ljB'tLo dfWoddf ;d]t clen]v
/fVg' kg]{5 . o;/L /fv]sf] clen]v sfg'gL sf/jfxLsf] l;nl;nfdf k|df0f :j?k k|of]u ug{ ;lsg] u/L
b'?:t /fVg' kg]{5 .

!&= sf/jfxL tyf ;hfo ;DaGwL Joj:yf

-!_ ;DklQ z'4Ls/0f -dlg nfpG8l/ª_ lgjf/0f P]g, @)^$, ;DklQ z'4Ls/0f -dgL nfpG8l/Ë_
lgjf/0f lgodfjnL, @)&# tyf o; lgb]{zgsf] k|efjsf/L sfof{Gjog gug]{ n3'ljQ ljQLo ;+:yf
/ To:tf] ;+:yfsf sd{rf/L tyf kbflwsf/LnfO{ ;f]xL P]g adf]lhd sf/jfxL x'g]5 .
-@_ pka'Fbf g+=! adf]lhd sf/jfxL ubf{ P]g, lgodfjnL tyf lgb]{zgsf] kfngf gePsf] cj:yf,
pNn3+gsf] dfqf / ;f] af6 kg{ ;Sg] k|0ffnLut k|efj nufotsf ljifosf] ufDeLo{tfsf cfwf/df
o; a}+sn] b]xfo adf]lhdsf] sf/afxLx? ug{ ;Sg]5 .
qm=;+= kfngf gePsf] Joj:yf sf/jfxL
! gLlt tyf sfo{ljlw gePdf -s_ klxnf] k6ssf nflu :ki6Ls/0f ;f]lwg] .
-v_ bf];|f] k6sb]lv ?= !) nfv jf ufDeLo{tfsf] cfwf/df ?=
% s/f]8;Dd hl/jfgf ug]{ .
@ u|fxs klxrfg ;DaGwL Joj:yf -s_ klxnf] k6ssf nflu :ki6Ls/0f ;f]lwg] .
sfof{Gjog gePdf jf k|efjsf/L -v_ bf];|f] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
gePdf -u_ t]>f] k6sb]lv ?= %) nfv jf ufDeLo{/tf cg';f/ yk
hl/jfgf ug]{ .
# HffgLa'emL a]gfdL jf sfNklgs gfddf -s_ ?= %) nfv jf ufDeLo{/tf cg';f/ yk hl/jfgf ug]{ .
sf/f]af/ u/]sf] kfOPdf
$ P]gsf] kl/R5]b ^v sf] Joj:yf kfngf -s_ klxnf] k6ssf nflu ?= @) nfv hl/jfgf ug]{ .
ePsf] gkfOPdf -v_ bf];|f] k6ssf nflu ?= %) nfv hl/jfgf ug]{ .
-u_ t]>f] k6sb]lv ?= @ s/f]8 jf ufDeLo{tf cg';f/ ?= %
s/f]8;Dd hl/jfgf ug]{ .

88
qm=;+= kfngf gePsf] Joj:yf
% pRrkb:y AolStsf] klxrfg x'g]
k|0ffnLsf] Joj:yf gePdf jf
k|efjsf/L gePdf
^ jf:tljs wgLsf] klxrfg ug]{, j[xt
u|fxs klxrfg ug]{ tyf u|fxs
klxrfg cBfjlws ug]{ Joj:yf
gePdf jf k|efjsf/L gePsdf
& ;DklQ z'l4s/0f lgjf/0f ;DaGwL
;ldltn] tf]s]sf] adf]lhd sfo{ u/]sf]
gkfOPdf
* jfo/ 6«fG;km/ / /]ld6fG; ubf{
u|fxssf] klxrfg x'g g;s]df
( jfo/ 6«fG;km/ / /]ld6fG; ubf{
jf:tljs wgLsf] klxrfg x'g g;s]df
!) lg/Gt/ cg'udg ;DjGwL Joj:yf
gePdf jf k|efjsf/L gePdf
!! ;LDff sf/f]af/sf] ljj/0f ljQLo
hfgsf/L OsfO{df tf]lsPsf] ;dodf
k]z gu/]df
!@ z+sf:kb sf/f]af/sf] klxrfg ug]{
;+oGq÷k|0ffnL gePdf jf k|efjsf/L
gePsdf tyf z+sf:kb sf/f]jf/
k|ltj]bg tf]lsPsf] 9fFrf / ;dodf
k]z gu/]df
!# sfof{Gjog clwsf/Lsf] Joj:yf
gu/]df
!$ ;DklQ z'l4s/0f lgjf/0f ;DaGwL
;ldltn] k]z ug'{kg]{ k|ltj]bg ;dodf
k]z gu/]df tyf ;+rfns ;ldltn]
ug'{kg]{ ;dLIff gu/]df
!% ;+:yfut tyf sd{rf/Lsf] Ifdtf
clej[l4 gu/]df
sf/jfxL
-3_ k6s k6s k|0ffnLut ;d:of ePdf sf/f]af/ jf
Aoj;fodf cf+lzs jf k"0f{ /f]s nufpg] jf Ohfhtkq
lgnDjg jf vf/]h ug]{ ;Ddsf] sf/afxL ug]{ .
-s_ klxnf] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
-v_ bf];|f] k6ssf nflu ?= @) nfv hl/jfgf ug]{ .
-u_ t];|]f k6sb]lv ?= ! s/f]8 jf ufDeLo{tf cg';f/ ?= %
s/f]8;Dd hl/jfgf ug]{ .
-s_ klxnf] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
-v_ bf];|f] k6ssf nflu ?= @) nfv hl/jfgf ug]{ .
-u_ t];|f] k6sb]lv ?= ! s/f]8 jf ufDeLo{tf cg';f/ ?= %
s/f]8;Dd hl/jfgf ug]{ .
-s_ ?= !) nfv jf ufDeLo{tf cg';f/ yk hl/jfgf ug]{ .
-s_ ?= !) nfv jf sf/f]jf/ /sd h'g a9L x'G5 ;f] a/fa/
jf ufDeLo{tf cg';f/ yk hl/jfgf ug]{ .
-s_ ?= @) nfv jf sf/f]jf/ /sd h'g a9L x'G5 ;f] a/fa/
jf ufDeLo{tf cg';f/ yk .
-s_ klxnf] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
-v_ bf];|f] k6sb]lv ?= @) nfv jf ufDeLo{tf cg';f/ yk
hl/jfgf ug]{ .
-s_ klxnf] k6ssf nflu ?= @) nfv hl/jfgf ug]{ .
-v_ bf];|f] k6ssf nflu ?= %) nfv hl/jfgf ug]{ .
-u_ t];|f] k6sb]lv ?= ! s/f]8 jf ufDeLo{tf cg';f/ ?= %
s/f]8;Dd hl/jfgf ug]{ .
-s_ klxnf] k6ssf nflu ?= @) nfv hl/jfgf ug]{ .
-v_ bf];|f] k6ssf nflu ?= %) nfv hl/jfgf ug]{ .
-u_ t];|f] k6sb]lv ?= ! s/f]8 jf ufDeLo{tf cg';f/ ?= %
s/f]8;Dd hl/jfgf ug]{ .
-s_ ?= @) nfv hl/jfgf ug]{ .
-s_ klxnf] k6ssf nflu :ki6Ls/0f ;f]lwg] .
-v_ bf];|f] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
-u_ t]>f] k6sb]lv ?= %) nfv jf ufDeLo{/tf cg';f/ yk
hl/jfgf ug]{ .
-s_ klxnf] k6ssf nflu :ki6Ls/0f ;f]lwg] .
-v_ bf];|f] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
89
 qm=;+= kfngf gePsf] Joj:yf sf/jfxL
-u_t]>f] k6sb]lv ?= @) nfv jf ufDeLo{/tf cg';f/ yk
hl/jfgf ug]{ .
!^ tf]lsPsf ljj/0fx?sf] clen]v -s_ klxnf] k6ssf nflu :ki6Ls/0f ;f]lwg] .
g/flvPdf jf tf]lsPsf] ;do;Dd -v_ bf];|f] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
;'/lIft g/flvPdf -u_ t]>f] k6sb]lv ?= @) nfv jf ufDeLo{/tf cg';f/ yk
hl/jfgf ug]{ .

!*= vf/]hL / jrfpm M

-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
o; a}+saf6 æ3Æ ju{sf] Ohfhtkqk|fKt n3'ljQ ljQLo ;+:Yffx?nfO{ hf/L ul/Psf] PsLs[t
lgb]{zg, @)&* sf] lgb]{zg g+= !*÷)&* df ePsf] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df
ljQLo nufgL lgjf/0f ;DaGwL Joj:yf tyf ;f] kZrft\ ldlt @)&( r}t #) ut];Dd hf/L ePsf
o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

90
 cg';"rL !*=!
JolQmut u|fxs klxrfg tyf ;f]sf] ;Dk'i6L ubf{ lng' kg]{ sfuhft tyf ljj/0fx?

n3'ljQ ljQLo ;+:yfx?n] JolQmut vftf vf]Nbf u|fxssf] k|s[lt cg';f/ b]xfosf ljj/0f tyf sfuhftx? lng'
kg]{5 .
-s_ JolQmut vftf -g]kfnL gful/ssf] xsdf_
-!_-s_ gfd, y/
-v_ lnË M
-@_ hGdldlt M
-#_ /fli6«otfM
-$_ 7]ufgfM
:yfoL 7]ufgfMk|b]z============ lhNnf=============== g=kf=÷uf=kf================= j8f g+==== 6f]n÷ufFp===========3/
gDa/============ 6]lnkmf]g g+==================df]jfOn g+=====================Od]n 7]ufgf======================

xfnsf] 7]ufgfMk|b]z============lhNnf=============== g=kf=÷uf=kf================== j8f g+==== 6f]n÷ufFp===========3/

gDa/============ 6]lnkmf]g g+==================df]jfOn g+=====================Od]n 7]ufgf======================
-%_ b]xfoadf]lhdsf] Go"gtd Ps ljj/0f / ;f]sf] ;Dk'li6 ug]{ sfuhft
s= gful/stfM gful/stf g+===========hf/L ug]{ lhNnf================ hf/L ldlt================
v= /fxbfgLM /fxbfgL g+==============hf/L ug]{ lhNnf================ hf/L ldlt========== clGtdldlt =====================
u= dtbftf kl/rokqM kl/rokq g+===========hf/L ug]{ lgsfo==================hf/L ldlt================
3= ;jf/L rfns cg'dltkqM cg'dltkq g+=========hf/L ug]{ lgsfo===================hf/L ldlt========= clGtdldlt
======================
-^_ gfjfnssf] xsdf s= hGdbtf{ k|df0fkq jfgfjfns kl/rokq k|df0fkq÷kl/rokq g+=============== hf/L ug]{
lgsfo================== hf/L ldlt================ v= cleefjsjf ;+/Ifssf] gful/stf÷/fxbfgL÷dtbftf
kl/rokq÷;jf/L rfns cg'dltkq gDa/=========== hf/L ug]{ lgsfo============== hf/L ldlt============= clGtdldlt
================
-&_ gful/stf glnPsf] g]kfnL gful/ssf] xsdf s= ufpFkflnsfjfdxf÷pkdxf÷gu/kflnsfsf] l;kmfl/;
l;kmfl/;÷rnfgL g+==================hf/L ug]{ lgsfo======================== hf/L ldlt================
-*_ :yfoL n]vf gDa/ -pknAw ePsf]÷cGo lgb]{zgadf]lhd cfjZos ePsf] xsdf dfq_M
-(_ cfdfafa' jf cfdf jf afa' dWo] s'g} Pssf] k"/f gfd -cgfysf] xsdf cfjZos gkg]{_ -gf]6M kl/jf/sf cGo
;b:ox? -h:t} klt÷klTg, afh], 5f]/f, 5f]/L, a'xf/L, bfO{, efO{, ljjflxt dlxnfsf] xsdf ;;'/f÷;f;'_sf] ljj/0f
n3'ljQ ljQLo ;+:yfn] cfjZos 7fg]sf] v08df lng ;Sg]5g\._
-!)_ ;+nUg /x]sf] k]zf÷Joj;foM -;+:yfsf] gfd, 7]ufgf, ;Dks{ g+=, kb, cg'dflgt jflif{s cfDbfgL÷kfl/>lds
tyf cGo ljj/0f_

-!!_ lgj]bsn] ;+nUg ug{'kg]{ sfuhftx?M

-c_ gful/stf jf /fxbfgL jf dtbftf kl/rokq jf ;jf/L rfns cg'dltkq jf :yfoL n]vf gDa/sf]
k|df0fkq jf ;/sf/L, ;fj{hlgs ;+:yftyf ;+ul7t ;+:yfsf g]kfnL sd{rf/Lsf] xsdf lghsf] sd{rf/L
kl/rokq jf g]kfn ;/sf/af6 cg'bfg k|fKt ljBfno, dxfljBfno tyf ljZjljBfnosf sd{rf/L, lzIfs jf
k|fWofkssf] xsdf lghsf] sd{rf/L÷lzIfs÷k|fWofks kl/rokqsf] 5ljlrq
-cf_ xfn;fn} lvlrPsf] kf;kf]6{ ;fOhsf] kmf]6f]
-!@_ ;DalGwt ;+:yfn] cfjZos 7fg]sf cGoljj/0f tyf sfuhftx? .

91
k|i6Ls/0fM
-!_ 3/ g+=, 6]lnkmf]g g+=, df]jfOn g+=, Od]n 7]ufgf, /fxbfgL, k]zf Joj;fo, :yfoL n]vfgDa/ h:tf ljj/0fx?
gePsf lgj]bssf] xsdf To:tf ljj/0f pNn]v ug{ clgjfo{ x'g] 5}g . t/ ;f] ljj/0fx? cfkm";Fu g/x]sf]
Joxf]/f :j3f]if0ff u/fpg' kg]{5 .
-@_ z/0ffyL{sf] xsdf gful/stfsf] ;§f g]kfn ;/sf/ jf cGo cflwsfl/s lgsfon] lbPsf] kl/ro–kqsf]
5lalrqnfO{ cfwf/ lng ;lsg]5 .
-#_ gfjfnssf] ;+/Ifs eO{ vftf ;+rfng ul//x]sf] cj:yfdf ;f] gfjfns jflnu ePkl5 pQm jflnus}
sfuhft ;+nUg u/L jflnun] g} vftf ;+rfng ug'{kg]{5 .

92
 cg';"rL !*=@

Threshold Transaction Report (TTR)

For the period of ………………………………...…………….
Name of the Reporting Entitity (Microfinance Institution): ……………………………………………………………………………………………….
(Mand (Mandat (Mand (Mand (Mandatory in case of (Manda (Mand (Mand (Mand
(Mandatory)
atory) ory) atory) atory) Natural person) tory) atory) atory) atory)
Citizens
hip
Moth Nature
No./Pas Acco Sou
S. Addre er's Date Accou of Amou Rem
Name of sport Issue / Issue Grand unt rce
N. ss of Father's Nam of nt Transa nt arks
Account(s)/C No./ Reg. /Reg. Father's Branch Type of
Custo Name e Transa Numb ction Involv
ustomer other Date Place Name Fun
mer ction er ed
ID No./ d
Regd.N
o.

(Compliance Officer or Authorized Officer)

Name:
Designation:
Phone :
Email:
Fax:
Date:

93
 cg';"rL !*=#
Suspicious Transaction Report (STR) / Suspicious Activity Report (SAR)
Please tick (√) in one of the following Report Type: -

STR(For Completed Suspicious Transaction)

SAR(For Attempted Suspicious Transaction or Suspicious Activities)

A. Reporting Institution :
1. Name of the Institution (Mandatory):

B. Details of Customer :
1. a. Name of the ccount(s)/Customer(Mandatory): a.
b. Suspected beneficial owner(s):
b.

2 a. Permanent Address(Mandatory): a.
b. Present Address: b.
c. Email ID: c.

3. Profession/Nature of business (As per KYC/KYM)(Mandatory):

4. Nationality(Mandatory):

5. Other account(s) number (if any):

6. Other business (if any):

7. a. CitizenshipNo./Passport No./ other ID a.

No./Regd.No.(Mandatory)
b. Issue Date and Place(Mandatory) b.
c. Issuing Agency/Authority(Mandatory) c.

8. a. Father' Name (Mandatory for natural person) a.

b. Mother’s Name
c. Spouse Name b.
d. Grand Father (Mandatory for natural person)
c.
e. Chairman/MD/Proprietor(Mandatory for Legal person)
d.
e.
9. Date of birth (Natural Person)/Date of establishment (Legal
Person)(Mandatory):

C. Details of Customer:
1. a. Account Number(Mandatory)
b. Branch

94
 2 Mobile number(Mandatory)

3. Nature of Ownership: (Individual/ Proprietorship

/Partnership/company/other, please specify)
4. Names of Proprietor/Directors/ Partners etc. (If any)
5. Date of A/C opening
6 Other account(s) number (Related Parties): 1.
2.
3.

D. Transaction Details (Account wise)(Mandatory in case of availability)

Account No. Year Total Dr. Total Debit Total Cr. Total Credit(Cr.) Closing Balance
Trans. No. (Dr.) Amount Trans. No. Amount

Total upto now

E. Reasons for considering the transaction(s)/activities as unusual/suspicious?(Mandatory)

 Summary of suspicious transaction/activities: …………………….………………………………………………
..………………….……………………………………….……………………………………….………………
……………………….…………………………………………………………………………………….

 Analysis or Examination:
……………………………………….………………………………………………………………
..………………….……………………………………….……………………………………….………………
……………………….…………………………………………………………………………………….

 Possible Linkage:
……………………………………….………………………………………………………………….………
..………………….……………………………………….……………………………………….………………
……………………….…………………………………………………………………………………….

F. Suspected Predicate Offence:(Mandatory)

Summarize characterization of suspicious activity. Please specify the predicate offence (As per Act and FATF
Guideline).

 ML or TF or PF?(Tick(√)in at least one box below)

Money Laundering (ML) Terrorist Financing (TF) Proliferation Financing (PF)

 Possible Predicate Offence? (Tick(√)in at least one or more boxes below)

Ancient monument conservation related Illicit trafficking in arms and ammunition

Any kinds of sexual exploitation including
the children
Black marketing, consumer protection,
competition, supply
Citizenship, immigration and passport
Illicit trafficking in narcotic drugs and psychotropic
substances
Illicit trafficking in stolen and other goods
Insider Dealing and Market Manipulation in securities

95
 and commodities
Communication, broadcasting, advertising
Kidnapping, illegal restraint, hostage taking
related
Corruption and bribery Lottery, gambling, donation related
Money, banking, finance, foreign exchange,
Counterfeiting and piracy of products negotiable instruments, insurance, cooperatives
related
Murder and grievous bodily
Counterfeiting of coin and currency
injury
Disruptive (terrorist) act and terrorism Participation in an organized crime and racketeering
Election related Piracy
Environmental Crime Real estate and property related
Extortion Smuggling (including custom)
Firm, partnership, company, association
Tax (including direct and indirect)
related
Forest, National park and wild animals
Theft or robbery
related crime
Forgery Trafficking in person and migrant smuggling
Transportation, education, health, medicine, foreign
Fraud
employment related

Note:While reporting STR/SAR, if any particular offence(s) cannot be linked or if source of fund is not clear, then report
should /tick (√)'Money Laundering' as an offence/indicator, below:
Money laundering

G. Has the Bank/FI taken any action in this context? Give details.
………………………………………………………………………………………………………………………………
………….……..

H. Attachments checklist:(Mandatory in case of availability)

SN Please ick(√) Particulars
1 Citizenship/Passport /other ID OR Registration Certificate/PAN/VAT
2 Account Opening form
3 Updated KYC related documents
4 Account Statement of last 2 years (in excel format)
5 Person and Transaction Tree or Map (if any)
6 Related/Adverse media news/reports and other relevant documents (if any)
7 Other documents (Mention:
…………………………………………………………
…………………………………………………….)

(Compliance Officer or Authorized Signatory)

………………………..
Signature STAMP
Name:
Designation:
Date:
Phone:
Email:

96
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
lgb]{zg g+= !(÷)&(
ljQLo u|fxs ;+/If0f ;DaGwL Joj:yf
o; a}+saf6 Ohfhtkqk|fKt …3Ú ju{sf ;+:yfx?n] k|bfg ug]{ ;]jf af/] ;j{;fwf/0fnfO{ yk ;';"lrt kfg{,
;f] ;]jf jfkt lnOg] z'Nsx? kf/bzL{ ?kdf lng] Joj:yf ug{ tyf ;+:yfx? dfkm{t ljQLo ;fIf/tf clej[l4
ug{ cfjZos b]lvPsf] x'Fbf b]xfo adf]lhdsf] ljQLo u|fxs ;+/If0f tyf ljQLo ;fIf/tf ;DaGwL Joj:yf hf/L
ul/Psf]n] ;f]xL adf]lhd ug{'÷u/fpg' x'g g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u
u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 M–
!= Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfx?n] cfkm\gf u|fxsnfO{ k|bfg ug]{ ;]jf zt{;+u ;DalGwt ;a}
k|sf/sf ljj/0f ;fj{hlgs ?kdf hfgsf/L u/fpg'kg]{5 . o:tf ljj/0fdf ljQLo ;]jf tyf pks/0fx?sf
cltl/Qm ;f];Fu ;DalGwt z'Ns, sldzg, Jofhb/, hl/jfgf, xhf{gf nufotsf ;DaGwdf ckgfpg' kg]{
k|ls|of Pj+ zt{x? ;dfj]z u/]sf] x'g' kg]{5 .

@= ;]jf z'Ns ;DaGwdf

-s_ ;+:yfn] art÷lgIf]k vftf ;~rfng u/] jfkt u|fxsaf6 s'g} klg lsl;dsf] ;]jf z'Ns lng
kfOg] 5}g .
-v_ shf{ k|jfx ubf{ ;+:yfn] :jLs[t shf{df !=%) k|ltzt ;Dd ;]jf z'Ns lng ;Sg]5g\ . Ps
jif{eGbf sd cjlwsf] nflu shf{ k|jfx u/]sf] cj:yfdf o:tf] shf{sf] nflu jflif{s !=%)
k|ltztdf ga9\g] u/L shf{ cjlwsf] cfwf/df ;f] b/sf] bfdf;fxL lx;fan] dfq ;]jf z'Ns lng
;Sg]5g\ .
t/, yf]s shf{ k|jfx ug]{ ;+:yfn] n3'ljQ ljQLo ;+:yfx?nfO{ k|jfx ug]{ shf{df )=%) k|ltzt
eGbf a9L ;]jf z'Ns lng kfOg] 5}g .
-u_ shf{sf] ;Ldf a[l4÷yk ubf{ yk ePsf] /sddf dfq pka'Fbf -v_ df plNnlvt b/sf] @)
k|ltzt;Dd ;]jf z'Ns lng ;lsg]5 .

#= ;d"x Pjd\ s]Gb| ;+rfng ;DaGwL ;Dk"0f{ vr{ ;+:yf :jo+n] Joxf]g'{ kg]{5 . o; k|of]hgsf] nflu u|fxs;Fu
s'g} klg k|sf/n] z'Ns lng kfOg] 5}g .

$= vf/]hL / jrfpm M
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
o; a}+saf6 æ3Æ ju{sf] Ohfhtkqk|fKt n3'ljQ ljQLo ;+:Yffx?nfO{ hf/L ul/Psf] PsLs[t
lgb]{zg, @)&* sf] lgb]{zg g+= !(÷)&* df ePsf] ljQLo u|fxs ;+/If0f ;DaGwL Joj:yf tyf
;f] kZrft\ ldlt @)&( r}t #) ut];Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

97
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
lgb]{zg g+= @)÷)&(

ljljw Joj:yf
o; a}+saf6 æ3Æ ju{sf Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfn] kfngf ug'{ kg]{ ljljw Joj:yf
;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf]
5.
!= a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf $( sf] pkbkmf -$_ sf] v08 -em_ adf]lhd /fi6«
a}+sn] tf]s]sf cGo sfd ug]{ Joj:yf cGtu{t /xL n3'ljQ ljQLo ;+:yfn] rfx]df k|rlnt sfg'g
adf]lhd ;DalGwt lgsfosf] :jLs[lt lnO{ jLdf lk|ldod afx]s cGo yk z'Ns lng gkfpg] u/L cfˆgf
C0fL ;b:ox?sf] art tyf ;+:yfsf] shf{ ;'/lIft ug]{ k|of]hgsf nflu ul/g] aLdfsf] dfq aLdf
clestf{sf] ?kdf sfo{ ug{ ;Sg] 5g\ .
@= Long Form Audit Report ;DaGwdf
Long Form Audit Report nfO{ ;do ;fk]If / k|efjsf/L agfpg o;};fy ;+nUg 9fFrf -cg';"rL 3
@)=!_ cg';f/ nfu" ul/Psf] 5 . cfˆgf] ;+:yfsf] afXo n]vfk/LIfsaf6 ;f]xL 9fFrfdf tof/ ul/Psf]
k|ltj]bgnfO{ ;f]em} o; a}+sdf cfOk'Ug] u/L k7fpg] Joj:yf ug'{ kg]{5
#= shf{ ckn]vg ;DaGwL ljlgod agfpFbf cjnDag ug'{ kg]{ dfu{bz{g ;DaGwdf
-!_ ;+:yfn] c;'n x'g g;Sg] shf{ lgwf{/0f ug]{ cfwf/ tof/ u/L To:tf] shf{ ckn]vg ug]{ af/] cf–
cfˆgf] ;~rfns ;ldltaf6 ljlgod th'{df u/L o; a}+saf6 :jLs[lt lnO{ nfu" ug'{ kg]{5 .
-@_ ;+:yfn] b]xfosf k|lqmofx? k'/f u/L shf{ ckn]vg ug{ ;lsg] 5 .
-s_ shf{ v/fa au{df k/L !)) k|ltzt shf{ gf]S;fgL Joj:yf eO;s]sf] x'g'kg]{ .
-v_ shf{ c;"nLsf] nflu k|rlnt P]g tyf gLlt adf]lhd lwtf] ;'/If0fsf] lnnfd laqmLsf]
k|lqmof ;DkGg u/]sf] x'g'kg]{ .
-u_ shf{sf] lwtf] ;'/If0f lnnfd laqmL x'g g;s]sf] cj:yfdf clgjfo{ ?kdf lwtf] ;sf/
u/]sf] x'g'kg]{ .
-#_ C0fL / C0f;Fu ;DalGwt kIfx?nfO{ o; a}+ssf] lgb]{zg adf]lhd shf{ ;"rgf s]Gb| ln=sf]
sfnf];"rLdf ;dfj]z ul/;s]sf] x'g' kg]{5 .
-$_ ckn]vg ul/Psf shf{sf] xsdf To:tf] shf{ :jLs[t ug]{ clwsf/L jf ;ldlt, shf{sf] ;'/If0f
afkt /flvPsf] lwtf]sf] d"NofÍg k|s[of, shf{ c;'nLsf nflu ul/Psf k|of;x? / o;/L
ckn]vgdf hfg'kgf{sf] cf}lrTotf cflbsf] af/]df clen]vdf hgfpg' kg]{5 .
-%_ ;+:yfn] Pp6f 5'§} shf{ c;'nL OsfOsf] :yfkgf u/L ckn]vg ul/Psf shf{x?sf] c;'nLsf nflu
lg/Gt/ k|of; ug'{ kg]{5 .

98
 -^_ ;+:yfn] ckn]vg u/]sf shf{x?sf] cBfjlws lja/0f 5'§} /lhi6/ v8f u/L /fVg' kg]{5 .
-&_ ;+:yfn] rfn' jif{df ckn]vg ul/Psf shf{x?sf] ljj/0f -dfly pka'Fbf g+= $ df plNnlvt
a'Fbfx? ;dfj]z u/L_ jflif{s k|ltj]bgdf clgjfo{ ?kn] pNn]v ug'{ kg]{5 .
-*_ ;+:yfn] ckn]vg ul/Psf shf{x?sf] ljj/0f cfly{s jif{ ;dfKt ePsf] ldltn] !% lbgleq
n3'ljQ ;+:yf ;'kl/j]If0f laefu / shf{ ;"rgf s]Gb| ln= df k7fpg' kg]{5 .
$= ljb]zL ljlgdo ;DaGwL sfo{ ug]{ ;DaGwdf
o; a}+ssf] ljb]zL ljlgdo Joj:Yffkg ljefuaf6 :jLs[lt k|fKt u/L ljb]zL ljlgdo ;DaGwL b]xfo
adf]lhdsf yk sfo{ ug{ kfpg] Joj:yf ul/Psf] 5 .
-s_ lgodfg';f/ OHffhtkq k|fKt u/L Ogjf8{ /]ld6\ofG; -Inward Remittance_ sf] sfo{ ug{ ;Sg] .
-v_ ;DalGwt lgsfosf] :jLs[lt lnO{ ;j{;fwf/0faf6 ef/tLo d'b|f vl/b ug{ ;Sg] tyf ;f] d'b|f a}+s
tyf ljQLo ;+:yfx?nfO{ dfq laqmL ug{ ;Sg] .
%= lnvt g]kfnL efiffdf tof/ ug]{ ;DaGwdf
-!_ h'g;'s} k|sf/sf] shf{ k|jfx ubf{ C0fL tyf hdfgtstf{ -JolQm÷kmd{÷sDkgL÷ ;+:yf_ tyf sf/0fL
-C0fL÷hdfgt lbg] ;d]t_ af6 tof/ ug]{÷u/fpg] sfuhftx? -h'g;'s} lnvt, hdfgLkq jf
dGh'/Lgfdf_ k|rlnt P]g sfg'g adf]lhd b]jgfu/L lnkL g]kfnL efiffdf tof/ ug{' kg]{5 . t/
;DalGwt ;+:yfn] cfˆgf] cfGtl/s k|of]hgsf] nflu To;/L g]kfnL efiffdf tof/ ul/Psf
lnvtx? c+u|]hL efiffdf cg'jfb u/L clen]vdf /fVg eg] kfOg]5 .
ljb]zL gful/sx?;Fu x'g] sf/f]af/df / ljb]zL j}+lsË sf/f]af/df dfq k|of]u x'g] lnvtx?sf]
xsdf eg] g]kfnL efiffdf tof/ ug{ clgjfo{ x'g] 5}g .
n3'ljQ ljQLo ;+:yfn] shf{;Fu ;DalGwt C0f k|:tfj kq -Offer Letter_, shf{ td;'s -Loan
Deed_, lwtf]aGws lnvt -Mortgage Deed_ g]kfnL efiffdf tof/ ug'{ kg]{5 .

lnvtdf :ki6;Fu pNn]v x'g'kg]{ ljifox?

1. sf/0fLsf] gfd, 7]ufgf, ldlt, JolQmsf] xsdf gful/stf÷kf;kf]6{ gDa/ tyf tLg k':t],
2. Dofb, cjlw, k|of]hg,
3. sf/0fLsf] ;DaGwdf ;DalGwt n3'ljQ ljQLo ;+:yfåf/f ;gfvt,
4. /sd,
5. ;fIfL -Witness_,
6. x:tfIf/ klxrfg ug]{ k|of]hgsf] nflu ;DalGwt sf/0fLsf] gfd,
7. cGo cfjZos b]lvPsf ljifox? .
-@_ ;+:yfn] cGt/f{li6«o sf/f]af/df k|of]u x'g] afx]ssf kqfrf/, r]s÷ef}r/ nufot cGo sfuhftx?
b]jgfu/L lnkL g]kfnL efiffdf ;d]t pknJw x'g] Joj:yf clgjfo{ ?kdf ug'{ u/fpg' kg]{5 .
^= clGtd C0fbftf ;'ljwf ;DaGwdf
:yfoL t/ntf ;'ljwfaf6 cfjZos t/ntf cfk"lt{ x'g g;s]sf] cj:yfdf o; a}+sdf vftf /x]sf n3'ljQ
ljQLo ;+:yfnfO{ a9Ldf ^ dlxgfsf] nflu k|rlnt a}+sb/df clGtd C0fbftf ;'ljwf lbOg] 5 . o; a}+sdf

99
 clgjfo{ df}Hbft sfod ug{sf] nflu /fv]sf] gub df}Hbft, g]kfn ;/sf/sf] ;'/If0fkq jf c;n shf{sf]
lwtf]df o:tf] ;'ljwf k|bfg ul/g] 5 .
&= a}+sb/ ;DaGwdf
k|rlnt P]gdf ePsf] Joj:yf cg';f/ ;+:yfnfO{ pknAw u/fOg] shf{sf] Aofhb/ -a}+sb/_ ^=) k|ltzt
sfod ul/Psf] 5 .
*= ;fOgaf]8{ tyf n]6/Kof8 ;DaGwdf
;+:yfn] cfˆgf] ;fOgaf]8{ tyf n]6/Kof8df ;+:yfsf] gfdsf] 7Ls tn clgjfo{?kdf sf]i7df b]xfo
adf]lhdsf] jfSof+z pNn]v ug'{÷u/fpg' kg]{5 .
g]kfn /fi6« a}+saf6 …3Ú ju{sf] Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yf -===== lhNnf sfo{ If]q ePsf]_

gf]6 M /fli6«:t/sf n3'ljQ ljQLo ;+:yfx?n] sfo{If]q ;DaGwL ljj/0f pNn]v ug{ clgjfo{ x'g] 5}g .
(= r]s dfkm{t\ sf/f]af/ ug]{ ;DaGwdf
r]s dfkm{t\ sf/f]af/ ug]{ ;DaGwdf n3'ljQ ljQLo ;+:yfx?n] ;DklQ z'4Ls/0f -dlg nfp08l/Ë_
lgjf/0f P]g, @)^$ sf] p2]ZonfO{ ;d]t ;xof]u k'¥ofpg ?= !) nfv jf ;f] eGbf a9Lsf] /sd
e'QmfgL ubf{ clgjfo{ ?kdf PsfpG6k]oL r]s dfkm{t\ ug'{ kg]{5 .
!)= n3'ljQ ljQLo ;+:yfx?df u|fxsx?n] gub jf r]saf6 vftfdf /sd hDdf ubf{ ;f]sf] System Printed
k|df0f ef}r/df clgjfo{ ?kdf pNn]v ug]{ Joj:yf ldnfpg' kg]{5 .
!!= a}+s tyf ljQLo ;+:yfx?n] lng] h]yf hdfgt Pj+ lnnfd ;DaGwdf ;Ddflgt >L ;jf{]Rr cbfntaf6
ldlt @)&@÷)(÷!^ df ePsf] km};nfaf6 ;a} a}+s tyf ljQLo ;+:yfx?sf gfddf b]xfo adf]lhdsf
lgb]{zgx? tTsfn sfof{Gjog ug{ cfb]z ePsf] x'Fbf pko'{Qm lgb]{zgx? tTsfn sfof{Gjog ug{'
u/fpg'x'g of] lgb]{zg hf/L ul/Psf] 5 M
-!_ lwtf] ;'/If0f jfkt hdfgL lbg] hdfgtstf{n] C0fLn] lng] slt C0f /sdsf] xsdf hdfgtsf]
sfuh u/]sf] xf] ;f] hdfgtsf] c+ssf] ;Ldf tf]sL ;f]xL ;Ldf xbdf ;Lldt /xL hdfgtstf{sf]
bfloTj :ki6 x'g] u/L hdfgtstf{sf] 5'§} sfuh u/fpg] .
-@_ C0fL tyf a}+s aLr jf hdfgLstf{ / a}+saLr C0f tyf hdfgL ;DaGwdf ul/Psf lnvtx?df
n]lvPsf a]xf]/f Pj+ zt{x? ;xh ?kdf k9\g ;lsg] 9fFrfdf tof/ ug]{ u/fpg] .
-#_ hdfgtstf{n] sa'n u/]sf] eGbf a9L c+ssf] bfloTj Joxf]g'{ kg]{ u/L k|ToIf jf k/f]If ?kdf
sfuh gu/fpg] .
-$_ hdfgtstf{n] sa'n u/]sf] bfloTj adf]lhdsf] /sd ;j{k|yd ;DalGwt C0fLaf6 g} c;'n pk/
ug]{, ;DalGwt C0fLaf6 c;'n pk/ x'g g;s]df hdfgtstf{n] sa'n u/]sf] ;Ldf xb;Ddsf]
/sd lgh hdfgtstf{n] lbPsf] ;'/If0f lwtf]af6 sfg"g adf]lhd lnnfd u/L c;'n ug{ ;lsg]
egL hdfgtsf] zt{gfdfdf pNn]v ug]{ .
-%_ hdfgtstf{n] b]vfPsf] ;DklQ lwtf] ;'/If0fsf] ?kdf :jLsf/ ug'{k"j{ sfg"gL k|lqmof k"/f u/L
sRrf ;DklQ xf] jf kSsf xf], To;sf] d"No s] slt kg]{ xf], oyfy{ d"No v'Ng] u/L d"NofÍg ug'{
kg]{ .

100
 -^_ hdfgL lbg]n] sa'n u/]sf] /sd afx]s C0fLsf cGo bfloTj ;DaGwdf hdfgL x'g]sf] ;DklQaf6
c;"n pk/ gug]{ .
-&_ hdfgtstf{n] sa'n u/]sf] bfloTjsf] /sd ;DalGwt C0fLaf6 c;'n pk/ x'g g;s]df dfq
hdfgtstf{n] lbPsf] ;'/If0faf6 c;'nLsf] k|lqmof cufl8 a9fpg] .
-*_ hdfgtstf{n] sa'n u/]sf] hdfgtsf] /sd h'g;'s} ;dodf bflvnf ug{ NofPdf a'lemlnO{
hdfgt ;'/If0fdf /fv]sf] ;DklQ km's'jf ul/lbg] .
-(_ C0fLn] lnPsf] C0f jfkt hdfgtsf] c+ssf] /sd hdfgtstf{n] lbPsf] lwtf] ;'/If0faf6 c;'n
pk/ ug'{kg]{ ePdf To:tf] ;DklQsf] d"No lgwf{/0f ubf{ :yfgLo JolQmx?af6 u/fPsf] k~r]sLt]{
d"NofÍg, k|fljlwssf] d"NofÍg, k|rlnt ahf/ d"No, dfnkf]t sfof{noaf6 lgwf{l/t d"No, lwtf]
;'/If0f :jLsf/ ubf{ lgwf{l/t d"No ;d]tnfO{ dWogh/ u/L d"No lgwf{/0f ug]{ u/fpg] u/L
dfkb08 agfO{ nfu' ug]{ .
-!)_ jf:tljs / :ki6 cfwf/ tyf sf/0f j]u/ lwtf]sf] cjd"NoflÍt u/L d"No sfod gug]{ .
-!!_ hdfgtstf{n] lwtf] ;'/If0fdf lbPsf] ;DklQ lnnfd ug'{kg]{ ePdf ;f] k"j{ hdfgtstf{nfO{ lghn]
:jLsf/ u/]sf] c+s xbsf] /sd bflvnf ug{sf] nflu ;do ls6fg u/L ;"rgf lbg] .
-!@_ hdfgtstf{n] tf]lsPsf] ;"rgfsf] ;do ;Ldfleq hdfgtkqdf cfkm"n] d~h'/ u/]sf] /sd
bflvnf ug{ gNofPdf lwtf] ;'/If0fsf] ;DklQ lnnfdsf] ;"rgf k|sflzt u/L hdfgtstf{nfO{
;d]t ;f]sf] ;"rgf k|bfg ug]{ .
-!#_ a}+sn] hdfgt ;'/If0fdf /x]sf] ;DklQ lnnfd ubf{ ckgfpg' kg]{ k|lqmof tyf sfo{ljlwsf
;DaGwdf 5'§} lgodfjnL jf sfo{ljlw jf lgb]{lzsf tof/ u/L clgjfo{ ?kdf nfu' ug]{ .
-!$_ hdfgt ;'/If0fsf] ;DklQ lnnfd ldlteGbf cufl8 jf lnnfd kZrft\ lglZrt ;do ;Ldfleq
hdfgtkqsf] bfloTj adf]lhdsf] /sd bflvnf ug{ NofPdf a'lemlnO{ lwtf] km's'jf u/L lbg] .
!@= k'g/shf{ pknAw u/fpg] ;DaGwdf
g]kfn /fi6« a}+s P]g, @)%* sf] bkmf $( / %) df ePsf] Joj:yf cg'; f/ Ohfhtkqk|fKt æ3Æ ju{sf
n3'ljQ ljQLo ;+:yfx?nfO{ g]kfn /fi6« a}+s, k'g/shf{ sfo{ljlw, @)&& df pNn]lvt Joj:yfx?sf]
clwgdf /xL k'g/shf{ ;'ljwf pknAw u/fOg] 5 .
!#= n3'ljQ ljQLo ;+:yfnfO{ ;xljQLos/0f ;DaGwL Joj:yf nfu' x'g] 5}g .

!$= ;kmf gf]6 gLlt sfof{Gjog ;DaGwdfM

1. a+}s tyf ljQLo ;+:yfn] cfkm\gf] ;+:yfdf k|fKt x'g cfPsf gf]6nfO{ P=l6=Pd= nufotsf
d]zLgx?sf] dfWodaf6 rngrNtLdf k7fpg of]Uo, sfp06/af6 e'QmfgL u/L rngrNtLdf
k7fpg of]Uo / rngrNtLdf k7fpg cof]Uo u/L tLg ju{df 5'6\ofpg' kg]{5 .
2. P=l6=Pd= nufotsf d]zLgx?sf] dfWodaf6 rngrNtLdf k7fpg of]Uo gf]6sf] Kofs]6df xl/of]
/Ësf] l:nk k|of]u ug'{kg]{5 .
3. sfp06/af6 e'QmfgL u/L rngrNtLdf k7fpg of]Uo gf]6sf] Kofs]6df ;]tf] /Ësf] l:nk k|of]u
ug'{kg]{5 .

101
 4. rngrNtLdf k7fpg cof]Uo gf]6sf] Kofs]6df /ftf] /Ësf] l:nk k|of]u ug'{kg]{5 .
5. a'Fbf g+= @, #, / $ df plNnlvt l:nkx?df a+}s tyf ljQLo ;+:yfsf] gfd, sfof{no÷ zfvfsf]
gfd / 5fk, gf]6 uGtL ug]{ sd{rf/Lsf] gfd, sd{rf/L kl/ro gDa/, ;xL / ldlt ;DaGwL
ljj/0f clgjfo{ ?kdf x'g' kb{5 .
6. gf]6df l:6rsf] k|of]u ug'{x'Fb}g . o;df cfjZostfg';f/ /a/÷Knfli6s÷k]k/ a}08 k|of]u ug{
;lsg]5 . ;fy}, gf]6df gn]Vg], s]/d]6 gug]{ / lxkmfht ug]{÷u/fpg] Joj:yf ldnfpg' kg]{5 .
7. em'lqPsf], dlSsPsf], hn]sf], un]sf], n'nf] ePsf], ls/fn] vfPsf], kfgLn] leh]sf], 5kfO{ lau|]sf],
gf]6df /x]sf cIf/, c+s, lrq tyf ;'/If0f ljz]iftfx? ga'lemg] jf lalu|g] u/L /Ë
nfu]sf]÷n]lvPsf]÷sf]l/Psf]÷d]l6Psf]÷RofltPsf] jf k"j{/fhfsf] t:jL/ clÍt ePsf] gf]6nfO{ k'gM
lgisfzg cof]Uo gf]6sf] ?kdf juL{s/0f ug'{kg]{5 / To:tf gf]6nfO{ rngrNtLsf] nflu k7fpg'
x'Fb}g .
rngrNtLdf k7fpg cof]Uo gf]6 cfkm\gf] vftf /x]sf] a}+s tyf ljQLo ;+:yfdf -gf]6sf]if jf
g]kfn /fi6« a+}sdf kx'Fr gx'g] ljQLo ;+:yfx?n]_ / cGo a}+s tyf ljQLo ;+:yfn]] gf]6sf]if jf
g]kfn /fi6« a+}sdf g} hDdf ug'{kg]{5 .
8. e'QmfgL ubf{ jf ;6xL ;'ljwf pknAw u/fpFbf dfly plNnlvt a'Fbf g+= @ / # adf]lhdsf
rngrNtLdf k7fpg of]Uo gf]6 dfq k|of]u u'g{kg]{5 . o;/L e'QmfgL jf ;6xL ug'{k"j{ gf]6nfO{
lglZrt k|lqmof ckgfO{ hLjf0f' tyf efO/; /lxt (Disinfect) ug'{kg]{5 .
9. gf]6 /fVg] b/fh, kmlg{r/, eN6, gf]6 cf];f/k;f/ ug]{ ;fdu|L ;kmf x'g'kg]{5 . ;fy}, gf]6 e08f/0f
ug]{ 9's'6L / sf/f]af/ ug]{ sIfx?df oyf]lrt k|sfz Pjd\ Exhaust Fan cflbsf] k|of]u u/L
kof{Kt xfjfsf] Joj:yf ePsf] x'g'kg]{5 .
!%= sf]le8 !( sf] km}nfj6 lgoGq0f / To;af6 k/]sf] c;/ Go"lgs/0f ug{ o; a}+saf6 hf/L ul/Psf
kl/kq, tyf ;"rgfx? cg';"lr @!=@ df Pslqt ul{/Psf] 5 .

!^= lgb]{zgsf] kfngf gu/]df x""g] sf/afxL

o; a}+saf6 æ3Æ ju{sf] Ohfhtkqk|fKt n3'ljQ ljQLo ;+:Yffx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&& sf] kfngf gu/]df g]kfn /fi6« a}+s P]g, @)%* sf] bkmf (( jf bkmf !)) df plNnlvt s'g}
klg sf/afxL ug{ ;lsg] 5 .

!&= vf/]hL / jrfpm M

-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
o; a}+saf6 æ3Æ ju{sf] Ohfhtkqk|fKt n3'ljQ ljQLo ;+:Yffx?nfO{ hf/L ul/Psf] PsLs[t
lgb]{zg, @)&* sf] lgb]{zg g+= @)÷)&* df ePsf] ljljw Joj:yf tyf ;f] kZrft\ ldlt @)&(
r}t #) ut];Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

102
lgb]{zg kmf/fdx? tyf cg';"rLx?

103
 lgb]{zg kmf=g+= 3 !=!
k'FhLsf]if tflnsf
-?=xhf/df_
ljj/0f rfn' cjlw ut cjlw
-s_ k|fylds k'FhL
!_ r'Qmf k'FhL -;fwf/0f z]o/_
@_ k|:tfljt jf]g; z]o/
#_ z]o/ lk|ldod
$_ lkmtf{ gx'g] cu|flwsf/ z]o/
%_ ;fwf/0f hu]8f sf]if
^_ ;l~rt gfkmf÷-gf]S;fg_
&_ jf;nftdf b]vfO{Psf] rfn' cf=j=sf] gfkmf–gf]S;fg lx;fjsf] /sd
*_ k'FhL lkmtf{ hu]8f sf]if
(_ k'FhL ;dfof]hg sf]if
!)_ sN; Og P8efG;
!!_ cGo :jtGq sf]ifx?
36fpg] M
— Voflt (Goodwill) jfktsf] /sd
— :yug s/ ;DklQ (Deferred Tax Assets)
— ;LdfeGbf a9L z]o/, ;'/If0fkqdf nufgL ul/Psf] /sd
— ljQLo :jfy{ /x]sf] sDkgLsf] lwtf]kqdf nufgL u/]sf] /sd
— cjf:tljs ;DklQ
— o; a}+ssf] lgb]{zg kfngf gu/L :jk|of]hgsf nflu 3/hUuf vl/b
u/]sf] /sd
— k|rlnt P]g tyf sfg'gn] k|ltaGw u/]sf JolQm tyf ;d"xx?nfO{
k|bfg u/]sf]] shf{ tyf ;'ljwfx?
-v_ k'/s k'FhL
!_ ;lqmo shf{sf] nflu u/]sf] shf{ gf]S;fgL Joj:yf
@_ cltl/Qm shf{ gf]S;fgL Joj:yf
#_ xfOla|8 k'FhL pks/0fx?
$_ ;'/If0f g/fv]sf] ;xfos cfjlws C0f
^_ ;DklQ k'gd"{NofÍg sf]if
&_ nufgL ;dfof]hg sf]if
-u_ hDdf k'FhLsf]if -s±v_
-3_ hf]lvd efl/t ;DklQsf] cfwf/df sfod ug'{ kg]{ Go"gtd k'FhLsf]if
k'FhLsf]if - ================= k|ltzt_
k|fylds k'FhL -=================== k|ltzt_
k'FhLsf]if -clws÷Go"g_ - ================= k|ltztn]_
k|fylds k'FhL -clws÷Go"g_ - ================= k|ltztn]_
ldltM
clws[t b:tvt

104
 lgb]{zg kmf=g+= 3 !=@
hf]lvd efl/t ;DklQ ljj/0f tflnsf -¿=xhf/df_
rfn' cjlw ut cjlw
hf]lvd hf]lvd
-s_ jf;nft leqsf ;DklQx? (On-Balance-Sheet Assets) ef/
/sd efl/t /sd efl/t
;DklQ ;DklQ
gub df}Hbft 0
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 0
g]kfn ;/sf/sf] ;'/If0fkqdf ul/Psf] nufgL 0
g]kfn /fi6« a}+ssf] C0fkqdf u/]sf]] nufgL 0
cfˆg} d'2tL /l;bsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] d'2tL /l;b 0
lwtf] shf{
;/sf/L ;'/If0fkqsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] shf{ 0
;/sf/L ;'/If0fkqsf] kfpg' kg]{ Aofh /sd (Accrued Interest) 0
a}+s÷ljQLo ;+:yfx?df /x]sf] df}Hbft÷d'2tL /l;bsf] bfjL (Claims) 20
dfu]sf] avt k|fKt x'g] /sd (Money at Call) 20
cGt/ a}+s÷;+:yf ;fk6L 20
z]o/, l8j]~r/ Pjd\aG8df ePsf] nufgL 100
cGo nufgLx? 100
shf{, ;fk6 -s'n /sd_ 100
l:y/ ;DklQx? 100
kfpg' kg]{ cGo v'b Aofh /sd -s'n kfpg' kg]{ Aofh – ;/s./L C0fkq 100
tyf jrt kqsf] Aofh– Aofh d'NtjL_
u}/–a}lsË ;DklQ 100
cGo ;a} ;DklQx? -v'b clu|d s/ bflvnf jfx]s_ 100
-s_ hDdf
-v_ jf;nft aflx/sf sf/f]af/x? (Off-balance sheet Items)
hdfgt 100
ckl/jTo{ shf{ k|lta4tf (Irrevocable Loan Commitment) 100
cfos/ jfkt ;Defljt bfloTj 100
Acceptance ;lxt cGo ;j} k|sf/sf ;Defljt bfloTjx? 100
r'Qmf jf e'Qmfg x'g afFsL z]o/ nufgL 100
e'QmfgLsf] nflu bfjL k/]sf] hdfgt 200
;+:yfpk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf] bfloTjx? 200
-v_ hDdf
-u_ ;+rfng hf]lvd jfktsf] /sd -s'n ;DklQsf] @Ü_
s'n hf]lvd efl/t ;DklQ hDdf -s_ ± -v_ ± -u_

105
 lgb]{zg kmf=g+=3 @=!
shf{ ;fk6 juL{s/0f / ;f]sf] nflu Joj:yf
- === === === === === d;fGt _ -¿=xhf/df_
shf{ ;fk6 ljj/0f
o;
ljj/0f ut qodf;
ljldt cljldt qodf;sf]
hDdf
!= ;lqmo shf{ ;fk6
!=! c;n shf{
!=@ ;"Id lgu/fgL
@= lgliqmo shf{ ;fk6
@=! sd;n
@=@ z+sf:kb
@=# v/fa
#= s'n shf{ ;fk6 -! ± @_
$= shf{ gf]S;fgL Joj:yf
$=! c;n
$=@ ;"Id lgu/fgL
$=# sd;n
$=$ z+sf:kb
$=% v/fa
$=^ cltl/St
$=& t];|f]kIfsf] lwtf]df k|jfx ePsf] shf{sf] nflu
yk
%= ut qodf;;Ddsf] shf{ gf]S;fgL Joj:yf
^=! c;n
^=@ ;"Id lgu/fgL
^=# sd;n
^=$ z+sf:kb
^=% v/fa
^=^ cltl/St
^=& t];|f]kIfsf] lwtf]df k|jfx ePsf] shf{sf] nfluyk
^= o; qodf;sf] gf]S;fgL Joj:yf lkmtf{
&= o; qodf;sf] yk shf{ gf]S;fgL Joj:yf
*= o; qodf;df yk÷lkmtf{
(= s'n shf{ gf]S;fgL Joj:yf -%-^±&_
v'b shf{ -#–$_

ldlt M clws[t
b:tvt

106
 lgb]{zg kmf=g+= 3 @=@
u|fxslkR5] juL{s/0f ul/Psf] shf{x? tyf ;f]sf] gf]S;fgL Joj:yf ;DaGwL ljj/0f
===============;fn ==================d;fGt
C[0fL sf] k|b]z :jLs[t afFsL Effvf
;d"xsf] gfd / lhNnf nufgL÷ shf{ afFsL Aofh e'QmfgL
zfvf ;Ldf ;fFjf gf3]sf] shf{ Joj:yf s}lkmot
gfd gful/tf j8f g+ = sf/f]af/ ldlt sf/
k| -?_ ;fFjf -?_ ldlt
g+= -?_ -?_
Joj:yf
juL{s/0f
-?_

s'n hDdf M–

ldlt
clws[tsf] gfd b:tvt

107
 lgb]{zg kmf=g+= 3 $=!
=================lnld6]8
@)&=======;fn c;f/ d;fGtsf]
jf;nft
k'FhL tyf bfloTj cg;"rL o; jif{ -?=_ ut jif{ -?=_
!= z]o/ kFh ' L $=!
@= hu]8f tyf sf]ifx? $=@
#= C0fkq tyf aG8 $=#
$= ltg{ afFsL shf{ ;fk6 $=$
%= lgIf]k bfloTj $=%
^= k|:tfljt gub nfef+z
&= cfos/ bfloTj
* cGo bfloTj $=^
s'nk'FhL tyf bfloTj

;DklQ cg;"rL o; jif{ -?=_ ut jif{ -?=_

!= gub df}Hbft -l;Ssf ;d]t_
@= g]kfn /fi6« a}+sdf /x]sf] df}Hbft
#= a}+s÷ljQLo ;+:yfdf /x]sf] df}Hbft $=&
$= dfu tyf cNk ;"rgfdf k|fKt x'g] /sd
%= nufgL $=*
^= shf{ ;fk6 $=(
&= l:y/ ;DklQ $=!)
*= u}/–a}lsË ;DklQ $=!!
(= cGo ;DklQ $=!@
s'n ;DklQ

;Defljt bfloTj cg';"rL 4=13

;~rfnsx¿sf] #f]if)ff cg';"rL 4=23
k'+hL sf]if tflnsf cg';"rL 4=24
hf]lvd efl/t ;DklQ ljj/)f tflnsf cg';'rL 4=24-s_
k|d'v ;"rsf°x¿ cg';"rL 4=25
k|d'v n]vf gLltx¿ cg';"rL 4=26
n]vf ;DaGwL l^Kk)fLx? cg';"rL 4=27
4=1 b]lv 4=13 ;Ddsf cg";'rLx¿ jf;nftsf cleGg c+u x"g\ .

108
 =====================lnld6]8
ldlt ==============b]lv================;Dd
gfkmf gf]S;fg lx;fj
o; jif{ ut jif{
ljj/0f cg';"rL
? ?
!= Aofh cfDbfgL $=!$
@= Aofh vr{ $=!%
v'b Aofh cfDbfgL
#= sldzg tyf cGo ;~rfng cfDbfgL $=!^
$ ;6xL 36j9 cfDbfgL
s'n ;~rfng cfDbfgL
%= sd{rf/L vr{ $=!&
^= cGo ;~rfng vr{ $=!*
&= ;6xL 36a9 gf]S;fg
;Defljt gf]S;fgL Joj:yf cl3sf] ;~rfng d'gfkmf
*= ;Defljt gf]S;fgL Joj:yfx? $=!(
;~rfng d'gfkmf
(= u}/–;~rfng cfDbfgL÷vr{ $=@)
!)= ;Defljt gf]S;fgL Aoa:yf af6 lkmtf{ $=@!
lgoldt sf/f]af/jf6 ePsf] d'gfkmf
!!= c;fdfGo sf/f]af/x?af6 ePsf] cfDbfgL÷vr{ $=@@
;Dk"0f{ sf/f]af/ ;dfj]z kl5sf] v'b d'gfkmf
!@= sd{rf/L af]g; Joj:yf
!# cfos/ Joj:yf
• o; jif{sf] s/ Joj:yf
• ljut jif{;Ddsf] s/ Joj:yf
• o; jif{sf] :yug s/ cfDbfgL÷vr{
v'b gfkmf÷gf]S;fg

4=14 b]lv 4=22 ;Ddsf cg";'rLx¿ gfkmf gf]S;fg lx;fjsf cleGg c+u x"g\ .

109
 =================== lnld^]*
gfkmf gf]S;fg af+*kmf+* lx;fa

ljj/0f cg';"rL o; jif{ -?=_ ut jif{ -?=_

cfDbfgL
1= ut jif{;Ddsf] ;l~rt d"gfkmf
2= o; jif{sf] d"gfkmf
3= ;^xL #^a( sf]if
hDdf
vr{
1= ut jif{;Ddsf] ;l~rt gf]S;fg
2= o; jif{sf] gf]S;fg
3= ;fwf/)f hu]*f sf]if
4= e}k/L cfpg] hu]*f
5= ;+:yf ljsf; sf]if
6= nfef¤z ;dLs/)f sf]if
7= sd{rf/L ;DaGwL hu]*fx¿
8= k|:tfljt nfef¤z
9= k|:tfljt af]g; z]o/
10= ljz]if hu]*f sf]if
11= ;^xL #^a( sf]if
12= k"+hLlkmtf{ hu]*f sf]if
13= k"+hL ;dfof]hg sf]if
14= u|fxs ;+/If)f sf]if
15= sd{rf/L bIftf clej[l$ sf]if
16. ;+:yfut ;fdflhs pQ/bfloTj sf]if
17==============================

hDdf
;l~rt d'gfkmf÷-gf]S;fg_
ldlt ============ b]lv =================;Dd

110
 =================== lnld^]*
OlSj6Ldf ePsf] kl/jt{g ;DaGwL ljj/0f
cf=j= 20====÷======-?=_
;fwf/0f k'FhLut ;6xL
Z]fo/ ;l~rt z]o/ :yug s/ cGo hu]8f s'n
ljj/0f hu]8f hu]8f 36a9
k'FhL Gff=gf]= lk|ldod hu]8f tyf sf]if /sd
sf]if sf]if sf]if
Z'f? df}Hbft
:yug s/
u|fxs ;+/If0f
sf]if
sd{rf/L bIftf
clej[l4 sf]if
;+:yfut
;fdflhs
pQ/bfloTj sf]if
;dfof]lht z'?
df}Hbft
;dfof]hg
====================
====================
====================
====================
clGtd df}Hbft

111
 ==========================lnld6]8
gub k|jfx ljj/0f
ldlt ============ b]lv ========== ;Dd
ljj/)f o; jif{ ¿= ut jif{ ¿=
-s_ sf/f]af/ ;~rfngaf^ gub k|jfx
1= gub k|flKt
1=1 Aofh cfDbfgL
1=2 ckn]lvt shf{sf] c;'nL
1=3 sldzg tyf cGo cfDbfgL
2= gub e"QmfgL
2=1 Aofh vr{
2=2 sd{rf/L vr{
2=3 sfof{no ;~rfng vr{
2=4 cfos/ e"QmfgL
2=5 cGo vr{
sfo{ut kF'hL ultljlw cl#sf] gub k|jfx

;~rfng;DaGwL rfn' ;DklQdf sdL÷-j[l$_

1= dfu tyf cNk ;"rgfdf k|fKt x'g] /sddf sdL÷-j[l$_
2= cGo cNksfnLg nufgLdf sdL÷-j[l$_
3= shf{df sdL÷-j[l$_
4= cGo ;DklQdf sdL÷-j[l$_
;~rfng ;DaGwLrfn' bfloTjdf -sdL_÷j[l$
1= lgIf]k bfloTjdf -sdL_÷j[l$
2= cNksfnLg ;fk^Ldf -sdL_ ÷j[l$
3= cGo bfloTjdf -sdL_÷ j[l$
-v_ nufgL sf/f]af/df gub k|jfx
1= bL#{sfnLg nufgLdf sdL÷-j[l$_
2= l:y/ ;DklQdf sdL÷-j[l$_
3= bL#{sfnLg nufgLdf Aofh cfDbfgL
4= nfef¤z cfDbfgL
5= cGo
-u_ ljQLo >f]t sf/f]af/af^ gub k|jfx
1= bL#{sfnLg C)F -j)*, l*j]Gr/ cflb_ df j[l$÷-sdL_
2= z]o/ k'h
+ Ldf j[l$÷-sdL_
3= cGo bfloTjdf j[l$÷-sdL_
4= g]kfn /fi^« a}+saf^ k|FKt ;x'lnot÷k'g/shf{df j[l$÷-sdL_
-#_ gub tyf a}s df}Hbftsf] ljlgdo b/df ePsf] km/saf^
cfDbfgL÷vr{
-ª_ o; jif{sf] ;Dk")f{ ultljlwaf^ gub k|jfx

-r_ gub tyf a}+sdf /x]sf] z"? df}Hbft

-%_ gub tyf a}+sdf /x]sf] clGtd df}Hbft

112
 cg";'rL # 4=1
=================== lnld^]*
z]o/ k"hL tyf :jfldTj
- === === c;f/ d;fGt_
o; jif{ ut jif{
ljj/)f
¿= ¿=
1= z]o/ k"+hL
1=1 clws[t k"+hL
s_ ======= ;fwf/)f z]o/ k|lt z]o/ ¿= ======= n]
v_ ====== gg\l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿= ======= n]
u_ ======= l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿= ====n]
1=2 hf/L k"+hL
s_ ======= ;fwf/)f z]o/ k|lt z]o/ ¿================= n]
v_ ======= gg\l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿= ======= n]
u_ ======= l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿=============n]
1=3 r'Qmf k"+hL
s_ ========= ;fwf/)f z]o/ k|lt z]o/ ¿======================== n]
v_ ========= gg\l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿========= n]
u_ ===========l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿= ============n]
1=4 k|:tfljt af]g; z]o/
1=5 sN; Og P*efG;
1=6 hDdf /sd -1=3+1=4+1=5_

o; jif{ ¿= ut jif{ ¿=
z]o/ :jfldTj ljj/)f
k|ltzt z]o/ k"+hL z]o/ k"+hL k|ltzt
1= :jb]zL :jfldTj
1=1 g]kfn ;/sf/
1=2 æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx¿
1=3 cGo Ohfhtkqk|fKt ;+:yfx¿
1=4 cGo ;+:yfx¿
1=5 ;j{;fwf/)f
1=6 cGo
2= j}b]lzs :jfldTj

hDdf
gf]^M dfly cg";'rLdf plNnlvt ljj/)f cGtu{t 0=5 k|ltzt jf ;f]eGbf a(L :jfldTj ePsf] JolQm÷;d'x÷kmd{÷sDkgL eP,
lghx¿sf] gfd, k|ltzt / /sd :ki^ v"nfpg" kg]{% . k|ltzt pNn]v ubf{ z]o/ ;+Vofsf] cfwf/df u)fgf ug"{ kg]{% .

113
 cg";'rL # 4=2
=================== lnld^]*
hu]*f tyf sf]ifx¿
- === === c;f/ d;fGt _
ljj/)f o; jif{ ¿= ut jif{ ¿=
1= ;fwf/)f÷j}wflgs hu]*f sf]if
2= kF'hLut hu]*f sf]if
3= kF'hL lkmtf{ hu]*f sf]if (Capital Redemption Reserve)
4= kF'hL;dfof]hg sf]if
5= cGo hu]*f tyf sf]if
5=1= e}k/L cfpg] hu]*f
5=2= ;+:yf ljsf; sf]if
5=3= nfef¤z ;lds/)f sf]if
5=4= ljz]if hu]*f sf]if
5=5= ;DklQ k'gd"{Nof°g sf]if
5=6= u|fxs ;+/If)f sf]if
5=7= sd{rf/L bIftf clej[l$ sf]if
5=8 ;+:yfut ;fdflhs pQ/bfloTj sf]if
5=9 cGo :jtGq sf]if
5=10 cGo hu]*f sf]if
6= ;l~rt gfkmf÷gf]S;fg
7= ;^xL #^a( sf]if
8= hDdf

cg";'rL # 4=3
=================== lnld^]*
C)fkq tyf j)*
- === === c;f/ d;fGt _
ljj/)f o; jif{ ¿= ut jif{ ¿=
1 ====== k|ltzt aG* C)fkq k|lt aG*÷C)fkq ===== ¿= n] ===
ldlt ============== df hf/L ePsf] / ldlt ========df r"Qmf x"g]
-xfn;Ddsf] Redemption Reserve /sd ¿= =========================_
2 ====== k|ltzt aG*÷C)fkq k|lt aG*÷C)fkq ===== ¿= n] ===
ldlt ============== df hf/L ePsf] / ldlt ========df r"Qmf x"g]
-xfn;Ddsf] Redemption Reserve /sd ¿= =======================_
3 ======= =========

4= hDdf 1+2+3
gf]^M ;"/If)f /fvL C)fkq tyf j)* hf/L ul/Psf] ePdf ;"/If)fsf] laj/)f v"nfpg" kg]{% .

114
 cg";'rL # 4=4
=================== lnld6]8
ltg{ afFsL shf{ -;fk6L_
- === === c;f/ d;fGt _
ljj/)f o; jif{ ¿= ut jif{ ¿=
s= :jb]zL
1= g]kfn ;/sf/
2= g]kfn /fi^« a}+s
3= l/kf] bfloTj
4= a}+s tyf ljQLo ;+:yf
5= cGo ;+ul&t ;+:yfx¿
6= cGo
hDdf
v= ljb]zL
1= a}+sx¿
2= cGo
hDdf
u= hDdf -s®v_

cg";'rL # 4=5
=================== lnld^]*
lgIf]k lx;fa
- === === c;f/ d;fGt _
ljj/)f o; jif{ ¿= ut jif{ ¿=
1= Aofh ltg"{ gkg]{ vftfx¿
1=1 clgjfo{ jrt lgIf]k
1=2 :j]lR%s jrt lgIf]k
1=3 ;j{;fwf/)fjf^ ;+sng u/]sf] lgIf]k jrt
1=4 cGo lgIf]k
Aofh ltg"{ kg]{ vftfx¿sf] hDdf
2= Aofh ltg"{ kg]{ vftfx¿
2=1 clgjfo{ jrt lgIf]k
2=2 :j]lR%s jrt lgIf]k
2=3 ;j{;fwf/)fjf^ ;+sng u/]sf] lgIf]k jrt
2=4 cGo lgIf]k
-1®2_ hDdf lgIf]k

115
 cg";'rL # 4=6
=================== lnld^]*
cGo bfloTj
- === === c;f/ d;fGt _

ljj/)f o; jif{ ¿= ut jif{ ¿=

1= k]G;g÷pkbfg sf]if
2= ljbf jfktsf] Joj:yf
3= sd{rf/L ;~ro sf]if
4= sd{rf/L sNof)f sf]if
5= sd{rf/L jf]g; Joj:yf
6= lgIf]kdf e"QmfgL lbg afFsL Aofh
7= ;fk^Ldf e"QmfgL lbg afFsL Aofh
8= ;)*«L q]ml*^;{
9= zfvf ldnfg lx;fj
10= :yug s/ bfloTj
11= e"QmfgL lbg"kg]{ lanx?
12= e"QmfgL lbg af+sLnfef¤z
13= cGo

hDdf

cg";'rL # 4=7
=================== lnld^]*
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft
- === === c;f/ d;fGt _

:jb]zL ljb]zL d'b|f ¿=df s'n ¿= ut jif{ ¿=

ljj/0f
d'b|f ef=¿= kl/jTo{ lj=d'= hDdf
1= :jb]zL Ohfhtkqk|fKt
;+:yfx?
s= rNtL vftf
v= cGo vftf

hDdf
gf]^M ;DalGwt Ohfhtkqk|fKt ;+:yfx? ;dy{g kq cg';f/sf] s'n df}Hbft ¿= =================

116
 cg";'rL # 4=8
=================== lnld^]*
nufgL
- === === c;f/ d;fGt _
k|of]hg
ljj/)f o; jif{ ¿= ut jif{ ¿=
Jofkfl/s cGo
! g]kfn ;/sf/sf] 6«]h/L lan
@ g]kfn ;/sf/sf] jrt kq
# g]kfn ;/sf/sf] cGo C0fkq
$ g]kfn /fi6« a}s C0f kq
% lab]zL C0f kq
^ :ab]zL Ohfhtkqk|fKt ;+:yf
& lab]zL a}s
* ;+ul7t ;+:yfx?sf] z]o/
( ;+ul7t ;+:yfx?sf] l8j]Gr/ tyf aG8
!) d'2lt lgIf]kdf u/]sf] nufgL
!! cGo nufgL
s""n nufgL
Joj:yf
v"b nufgL

117
 cg";'rL # 4=8-s_
z]o/, l*j]Gr/ tyf aG*df nufgL
k/n ahf/ Joj:yf o; ut
ljj/)f df]n d'No /sd jif{ jif{
¿= cg";f/ ?= ?= ?= ?=
1= z]o/ nufgL
1=1 ====== sDkgL -k|f=ln=÷ln=_
====== ;fwf/)f z]o/, k|lt z]o/ ====== n] r'Qmf
1=2 ====== sDkgL -k|f=ln=÷ln=_
====== ;fwf/)f z]o/ -dWo]===jf]g; ;d]t_ k|lt z]o/====n] r"Qmf
1=3 ====== sDkgL -k|f=ln=÷ln=_
====== k|ltzt ==== lk|km/]G; z]o/ k|lt z]o/ ¿= ===== n] r"Qmf
2= l*j]Gr/ tyf aG* nufgL
2=1 ====== sDkgL -k|f=ln=÷ln=_
===== k|ltzt l*j]Gr/÷aG* k|lt l*j]Gr/÷aG* ===== ¿= n] ===
2=2 =================
2=3 ==================
s'n nufgL
3= hf]lvd ;DaGwL Joj:yf
3=1 ut jif{ ;Ddsf] Joj:yf
3=2 o; jif{sf] yk÷#^
s'n Joj:yf
v'b nufgL
gf]^M 3 jif{ eGbfa(L ;dob]lv nfef¤z #f]if)ff tyf ljt/)f gu/]sf sDkgLx¿ ePdf To:tf sDkgLx¿sf] gfd v'nfpg' kg]{% .

118
 cg';"rL # 4=9
=================== lnld^]*
shf{ ;fk^ juL{s/)f / ;f]sf] nflu Joj:yf
- === === c;f/ d;fGt_
shf{ ;fk6 ljj/0f
ljj/0f ut jif{sf] hDdf
ljldt cljldt o; jif{sf] hDdf
!= ;lqmo shf{ ;fk6
!=! c;n shf{
!=@ ;"Id lgu/fgL
@= lgliqmo shf{ ;fk6
@=! sd;n
@=@ z+sf:kb
@=# v/fa
#= s'n shf{ ;fk6 -! ± @_
$= shf{ gf]S;fgL Joj:yf
$=! c;n
$=@ ;"Id lgu/fgL
$=# sd;n
$=$ z+sf:kb
$=% v/fa
$=^ cltl/St
$=& t];|f]kIfsf] lwtf]df k|jfx ePsf] shf{sf] nflu yk
%= ut jif{;Ddsf] shf{ gf]S;fgL Joj:yf
%=! c;n
%=@ ;"Id lgu/fgL
%=# sd;n
%=$ z+sf:kb
%=% v/fa
%=^ cltl/St
%=& t];|f]kIfsf] lwtf]df k|jfx ePsf] shf{sf] nflu yk
^= o; jif{sf] gf]S;fgL Joj:yf lkmtf{
&= o; jif{sf] yk shf{ gf]S;fgL Joj:yf
*= o; jif{df yk÷lkmtf{
(= s'n shf{ gf]S;fgL Joj:yf -%-^±&_
v'b shf{ -#–$_

119
 cg";'rL # 4=10
=================== lnld^]*
l:y/ ;DklQ
- === === c;f/ d;fGt _
;DklQ
o; ut
nLh
ljj/)f sfof{no jif{ jif{
ejg kl/jxg ;fwg d]lzg/L xf]N* cGo
;fdfg ¿= ¿=
;DklQ
1= k/ndf]n
-s_ ut jif{sf] df}Hbft
-v_ o; jif{ yk
-u_ o; jif{ k'gd'{Nof°g÷k'gn]{vg
-#_ o; jif{sf] laqmL
-ª_ o; jif{sf] ckn]vg
2= x|f; s§L
-s_ ut jif{;Ddsf]
-v_ o; jif{sf]
-u_ x|f;s§L k'gd"{Nof°g÷k'gn]{vg
-#_ x|f;s§L /sd ;dfof]hg÷lkmtf{
s'n x|f;s§L
3= a"s Eofn" (WDV*) -12_
4= hUuf
5= k'FhLut lgdf{0f -k'FhLs/0f ul/g' kg]{_
hDdf -3®4®5_
*Written Down Value

cg";'rL # 4=11
=================== lnld^]*
u}/–a}+lsË ;DklQ
- === === c;f/ d;fGt _
C[0fL jf kf6L{sf] gfd u}/–a}+lsË ;DklQ s'n u}/–a}+lsË gf]S;fgL Joj:yf v'b u}/–a}+lsË ut jif{
7]ufgf ;sf/ u/]sf] ldlt ;DklQ /sd ?= k|ltzt /sd ?= ;DklQ ¿= ¿=

s'n hDdf

120
 cg";'rL # 4=12
=======================lnld^]*
cGo ;DklQ
- === === c;f/ d;fGt _
laa/)F o; jif{ ¿= ut jif{ ¿=
1= d;nGb df}Hbft
2= nufgLdf c;"n ug{ afsL cfDbfgL
3= shf{df c;"n ug{ afsL Aofh
Go'gM Aofh d"NtjL /sd
4= c;"n ug{ afFsL sldzg
5= ;G*«L *]^;{
6= sd{rf/L ;fk^L / k]ZsL
7= clu|d e"QmfgL
8= dfu{:y gub
9= dfu{:y cGo -r]s ;d]t_
10= ljgf ;"rgf *«fk\m^sf] e"QmfgL
11= ckn]vg x"g afFsL vr{
12= zfvf ldnfg lx;fj
13= :yug s/ ;DklQ
14= cGo
hDdf

cg";'rL # 4=12-s_
=======================lnld^]*
cGo ;DklQ -yk ljj/)f_
- === === c;f/ d;fGt _
o; jif{ ¿=
ut jif{
ljj/)f 1 1 jif{b]lv dfly 3 jif{eGbf
hDdf ¿=
jif{;Dd 3 jif{;Dd dfly
1= shf{df c;'n ug{ afsL Aofh
2= zfvf ldnfg lx;fj
3= Ph]G;L lx;fa

121
 cg";'rL # 4=13
=======================lnld^]*
;Defljt bfloTjx¿
- === === c;f/ d;fGt _

ljj/)f o; jif{ ¿= ut jif{ ¿=

hdfgt
ckl/jTo{ shf{ k|lta4tf (Irrevocable Loan Commitment)
cfos/ jfkt ;Defljt bfloTj
Acceptance ;lxt cGo ;j} k|sf/sf ;Defljt bfloTjx?
r'Qmf jf e'Qmfg x'g afFsL z]o/ nufgL
e'QmfgLsf] nflu bfjL k/]sf] hdfgt
;+:yfpk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf] bfloTjx?

cg";'rL # 4=14
=======================lnld^]*
Aofh cfDbfgL
ldlt ==============b]lv =================;Dd
ljj/)f o; jif{ ¿= ut jif{ ¿=
s= shf{ ;fk^df
v= nufgLdf
1= g]kfn ;/sf/sf] ;'/If)fkq
2= g]kfn /fi^« a}+ssf] C)fkq
3= l*j]Gr/ tyf aG*
4= cGt/ a}+s nufgLdf Aofh
u= Ph]G;L df}Hbftdf
#= dfu tyf cNk ;"rgfdf k|fKt x'g] df}Hbftdf
ª= cGodf

hDdf

122
 cg";'rL # 4=15
=======================lnld^]*
Aofh vr{
ldlt==============b]lv=========== ;Dd
ljj/)f o; jif{ ¿= ut jif{ ¿=
s= lgIf]k bfloTjdf
1= ;b:ox?sf] jrtdf
2= ;j{;fwf/)fsf] lgIf]kdf
v= shf{ ;fk^df
1= C)fkq tyf aG*
2= g]kfn /fi^« a}+saf^ k|fKt shf{
3= cGt/ a}+s÷ljQLo ;+:yf shf{
4= cGo ;+ul&t ;+:yf
5= cGo shf{
u= cGodf
1= =============
2= ==============
hDdf

cg";'rL # 4=16
========================lnld^]*
sldzg tyf cGo ;~rfng cfDbfgL
ldlt =============b]lv ============= ;Dd
ljj/)f o; jif{ ¿= ut jif{ ¿=
1= ;]jf z'Ns
2= gjLs/)f z'Ns
3= O=k|f= sldzg jfkt
4= a§f cfDbfgL
5= cGo
hDdf

123
 cg";'rL # 4=17

=======================lnld^]*
sd{rf/L vr{
ldlt =============b]lv ============= ;Dd
ljj/)f o; jif{ ¿= ut jif{ ¿=
1= tnj
2= eQf
3= ;~rosf]ifdf yk
4= tflnd vr{
5= kf]zfs
6= cf}ifwf]krf/
7= aLdf
8= ljbf jfktsf] Joj:yf
9= k]G;g tyf pkbfg Joj:yf
10= cGo
hDdf

124
 cg";'rL # 4=18
=======================lnld^]*
cGo ;~rfng vr{
ldlt =============b]lv ============= ;Dd
ljj/)f o; jif{ ¿= ut jif{ ¿=
1= #/ef*f
2= aQL ljh"nL / kfgL
3= dd{t tyf ;Def/
-s_ ejg =============
-v_ ;jf/L ;fwg =============
-u_ cGo ==============
4= aLdf
5= kf]i^]h, ^]n]S;, ^]lnkmf]g, k\mofS;
6= sfof{no pks/)f kmlg{r/ / ;Def/
7= e|d)f eQf / vr{
8= d;nGb / %kfO{
9= kqklqsf tyf k":ts
10= lj!fkg
11= sfg'gL vr{
12= rGbf
13= ;~rfns ;ldlt ;DaGwL vr{
-s_ a}&s eQf =============
-v_ cGo vr{ ==============
14= ;fwf/)f ;ef ;DaGwL vr{
15= n]vf k/LIf)f ;DaGwL
-s_ n]vf k/LIf)f z'Ns ===============
-v_ cGo vr{ ===============
16= /sd :yfgfGt/)f sldzg
17= l:y/ ;DklQdf x|f; s§L
18= k"j{ ;~rfng vr{ ckn]vg
19= z]o/ lgisfzg vr{
20= k|fljlws ;]jf zf]wegf{
21= dgf]/~hg vr{
22= ckn]vg vr{
23= ;'/Iff vr{
24= shf{ ;"/If)f lk|ldod
25= sldzg / l*:sfp)^
26= cGo =====================
hDdf
gf]^M vr{x¿ hgfp+bf h'g k|of]hgsf] nflu vr{ ePsf] xf] ;f]xL zLif{sdf vr{ hgfpg' k%{ . cGo ;fdfGo
zLif{sdf ufEg kfOg] %}g . h:tf] ;~rfns ;ldltsf] a}&ssf] l;nl;nfdf ePsf] oftfoft vr{, æ;~rfns ;ldlt
;DaGwL vr{Æ cGtu{t æcGo vr{Æ df hgfpg' kg]{% .

125
 cg";'rL # 4=19
======================lnld^]*
;Defljt gf]S;fgL Aoa:yf
ldlt =============b]lv ============= ;Dd
ljj/)f o; jif{ ¿= ut jif{ ¿=
1= shf{ gf]S;fgL Joj:yfdf ePsf] a[l$
2= nufgL gf]S;fgL Joj:yfdf ePsf] a[l$
3= u}/-a}+lsé ;DklQ gf]S;fgL Joj:yf
4= cGo ;DklQdf ul/Psf] Joj:yf
hDdf

cg";'rL # 4=20
======================lnld^]*
u}/-;~rfng cfDbfgL÷gf]S;fg
ldlt =============b]lv ============= ;Dd
ljj/)f o; jif{ ¿= ut jif{ ¿=
1= nufgL laqmLaf^ cfDbfgL÷-gf]S;fg_
2= ;DklQ laqmLaf^ cfDbfgL÷-gf]S;fg_
3= nfef¤z
4= cGo
v'b u}/ ;~rfng cfDbfgL÷-gf]S;fg_

cg";'rL # 4=21
======================lnld^]*
;Defljt gf]S;fgL Joj:yfaf^ lkmtf{
-cfly{s jif{ ========÷=====_
ljj/)f o; jif{ ¿= ut jif{ ¿=
1= shf{ gf]S;fgL Joj:yfdf af^ lkmtf{
2= u}/-a}+lsé ;DklQ gf]S;fgL Joj:yfaf^ lkmtf{
3= nufgL Joj:yfaf^ lkmtf{
4= cGo ;DklQsf] Joj:yfaf^ lkmtf{

hDdf

126
 cg";'rL # 4=22
======================lnld^]*
c;fdfGo sf/f]af/x?af6 ePsf] cfDbfgL/vr{
ldlt =============b]lv ============= ;Dd
ljj/)f o; jif{ ¿= ut jif{ ¿=
1= ckn]vg ePsf] shf{sf] c;'nL
2= :j]lR%s cjsfz vr{
3= c;'nL x"g g;Sg] shf{sf] ckn]vg -4=22 s_
4= cGo vr{÷cfDbfgL
5= =================
hDdf

cg";'rL # 4=22-s_
======================lnld^]*
ckn]lvt shf{sf] ljj/0f
-cfly{s jif{ ========÷=========_
lwtf]÷
ckn]vg lwtf] shf{ :jLs[t shf{ c;'nLsf
hdfgLsf]
qm= ul/Psf] d'NofÍgsf]c ug{] nflu eP s}lkmot
k|sf/
;= shf{ k|sf/ /sd fwf/ clwsf/L÷tx u/]sf k|of;
tyf /sd
1=
2
3=
4=
5=
s'n shf{
gf]^M cfly{s jif{el/df ckn]vg ul/Psf] shf{sf] ljj/)f dfly pNn]v ug'{ kg]{% .

127
 cg';"rL # 4=23
========================lnld^]*
;~rfns, sfo{sf/L k|d'v, ;+:yfks, sd{rf/L], z]o/xf]N8/x?nfO{ uPsf] shf{ ;fk6 ljj/0f
- ====================== c;f/ d;fGt_

k|jflxt shf{ ;fk^sf] s'n /sddWo] ;~rfns, sfo{sf/L k|d'v, ;+:yfks, sd{rf/L, z]o/wgLx? /
lghx¿sf] kl/jf/sf ;b:o jf To:tf JolQm hdfgL a;]sf] jf Dofg]lhé Ph]G^ ePsf] s'g} ;+:yf jf
sDkgLnfO{ uPsf] /sdsf] ljj/)f b]xfo adf]lhd % .
;+:yfks÷;~rfns÷sfo{sf/L ut jif{;Ddsf] c;f/ d;fGt;Dd
o; jif{ c;'nL o;jif{
afFsL afFsL
yk shf{
k|d'vsf] gfd ;fjf+ Aofh ;fjf+ Aofh ;fjf+ Aofh
-s_ ;~rfns
1=
2=
-v_ sfo{sf/L k|d'v
1=
2=
-u_ ;+:yfks
1=
2=
-#_ sd{rf/L
1=
2=
-ª_ z]o/wgLx?
1=
2=
hDdf

128
 cg";'rL #4=24
=======================lnld6]8
k'FhLsf]if tflnsf
-======================= c;f/ d;fGt_

ljj/0f o; jif{ ut jif{

-s_ k|fylds k'FhL
!_ r'Qmf k'FhL -;fwf/0f z]o/_
@_ k|:tfljt jf]g; z]o/
#_ z]o/ lk|ldod
$_ lkmtf{ gx'g] cu|flwsf/ z]o/
%_ ;fwf/0f hu]8f sf]if
^_ ;l~rt gfkmf÷-gf]S;fg_
&_ jf;nftdf b]vfO{Psf] rfn' cf=j=sf] gfkmf–gf]S;fg lx;fjsf] /sd
*_ k'FhL lkmtf{ hu]8f sf]if
(_ k'FhL ;dfof]hg sf]if
!)_ sN; Og P8efG;
!!_ cGo :jtGq sf]ifx?
36fpg] M
— Voflt (Goodwill) jfktsf] /sd
— :yug s/ ;DklQ
— ;LdfeGbf a9L z]o/, ;'/If0fkqdf nufgL ul/Psf] /sd
— ljQLo :jfy{ /x]sf] sDkgLsf] lwtf]kqdf nufgL u/]sf] /sd
— cjf:tljs ;DklQ
— o; a}+ssf] lgb]{zg kfngf gu/L :jk|of]hgsf nflu 3/hUuf vl/b u/]sf]
/sd
— k|rlnt P]g tyf sfg'gn] k|ltaGw u/]sf JolQm tyf ;d"xx?nfO{ k|bfg u/]sf]]
shf{ tyf ;'ljwfx?
-v_ k'/s k'FhL
!_ ;s[o shf{sf] nflu u/]sf] shf{ gf]S;fgL Joj:yf
@_ cltl/Qm shf{ gf]S;fgL Joj:yf
#_ xfOla|8 k'FhL pks/0fx?
$_ ;'/If0f g/fv]sf] ;xfos cfjlws C0f
%_ ;DklQ k'gd"{NofÍg sf]if
^_ nufgL ;dfof]hg sf]if
-u_ hDdf k'FhLsf]if -s±v_
-3_ hf]lvd efl/t ;DklQsf] cfwf/df sfod ug'{ kg]{ Go"gtd k'FhLsf]if
k'FhLsf]if - ================= k|ltzt_
k|fylds k'FhL -=================== k|ltzt_
k'FhLsf]if -clws÷Go"g_ - ================= k|ltztn]_
k|fylds k'FhL -clws÷Go"g_ - ================= k|ltztn]_

129
 cg';"rL 3 $=@$ -s_
===========================lnld6]8
hf]lvd efl/t ;DklQ ljj/0f tflnsf
- ====================== c;f/ d;fGt_
-¿=xhf/df_
o; jif{ ut jif{
hf]lvd hf]lvd
-s_ jf;nft leqsf ;DklQx? (On-Balance-Sheet Assets) ef/
/sd efl/t /sd efl/t
;DklQ ;DklQ
gub df}Hbft 0
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 0
g]kfn ;/sf/sf] ;'/If0fkqdf ul/Psf] nufgL 0
g]kfn /fi6« a}+ssf] C0fkqdf u/]sf]] nufgL 0
cfˆg} d'2tL /l;bsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] d'2tL /l;b 0
lwtf] shf{
;/sf/L ;'/If0fkqsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] shf{ 0
;/sf/L ;'/If0fkqsf] kfpg' kg]{ Aofh /sd (Accrued Interest) 0
a}+s÷ljQLo ;+:yfx?df /x]sf] df}Hbft÷d'2tL /l;bsf] bfjL (Claims) 20
dfu]sf] avt k|fKt x'g] /sd (Money at Call) 20
cGt/ a}+s÷;+:yf ;fk6L 20
z]o/, l8j]~r/ Pjd\aG8df ePsf] nufgL 100
cGo nufgLx? 100
shf{, ;fk6 -s'n /sd_ 100
l:y/ ;DklQx? 100
kfpg' kg]{ cGo v'b Aofh /sd -s'n kfpg' kg]{ Aofh – ;/s./L C0fkq tyf 100
jrt kqsf] Aofh– Aofh d'NtjL_
u}/–a}lsË ;DklQ 100
cGo ;a} ;DklQx? -v'b clu|d s/ bflvnf jfx]s_ 100
-s_ hDdf
-v_ jf;nft aflx/sf sf/f]af/x? (Off-balance sheet Items)
hdfgt 100
ckl/jTo{ shf{ k|lta4tf (Irrevocable Loan Commitment) 100
cfos/ jfkt ;Defljt bfloTj 100
Acceptance ;lxt cGo ;j} k|sf/sf ;Defljt bfloTjx? 100
r'Qmf jf e'Qmfg x'g afFsL z]o/ nufgL 100
e'QmfgLsf] nflu bfjL k/]sf] hdfgt 200
;+:yfpk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf] bfloTjx? 200
-v_ hDdf
-u_ ;+rfng hf]lvd jfktsf] /sd -s'n ;DklQsf] @Ü_
s'n hf]lvd efl/t ;DklQ hDdf -s_ ± -v_ ± -u_

130
 cg';"rL 3 $=@%
===============lnld6]8
k|d'v ;"rsfFÍ
sDtLdf ljut % jif{sf kl/;"rsx¿
ljj/0f ;"rsfÍ cf=a= cf=a= cf=a= cf=a= cf=a=
========== ========== ========== ========== ==========
1= v'b gfkmf÷s'n cfDbfgL k|ltzt k|ltzt
2= k|lt z]o/ cfDbfgL ¿=
3= k|lt z]o/ ahf/ d"No ¿=
4= d"No cfDbfgL cg'kft (PE Ratio) cg'kft
5= z]o/ k'FhLdf nfef+z -jf]g; ;lxt_ k|ltzt
6= z]o/ k'FhLdf gub nfef+; e'QmfgL k|ltzt
7= Aofh cfDbfgL÷shf{ tyf ;fk6 k|ltzt
8= sd{rf/L vr{÷s'n ;~rfng vr{ k|ltzt
9= s'n lgIf]k tyf ;fk6Ldf Aofh vr{ k|ltzt
10= ;6xL 36a6 cfDbfgL÷s'n cfDbfgL k|ltzt
11= sd{rf/L af]g;÷s'n sd{rf/L vr{ k|ltzt
12= v'b gfkmf÷shf{ ;fk6 k|ltzt
13= v'b gfkmf÷s'n ;DklQ cg'kft
14= s'n shf{÷lgIf]k k|ltzt
15= s'n ;~rfng vr{÷s'n ;DklQ k|ltzt
16= hf]lvd efl/t ;DklQdf k'FhLsf]ifsf] kof{Kttf
-s_ k|fylds k'FhL k|ltzt
-v_ k'/sk'FhL k|ltzt
-u_ s'nk'FhL sf]if k|ltzt
17= t/ntf (CRR) cg'kft
18= lgliqmo shf{÷s'n shf{ k|ltzt
19= Aofh b/ cGt/ (Weighted Average
Interest Rate Spread)
20= a's g]6jy{ ¿=
21= s'n z]o/ ;+Vof
22= s'n sd{rf/L ;+Vof
23= cGo

131
 cg';"rL 3 $=@^
k|d'v n]vf gLltx?
jflif{s n]vf ljj/0fx?;Fu k|sflzt ug'{ kg]{ .

cg';"rL 3 $=@&
n]vf ;DaGwL l6Kk0fLx?
jflif{s n]vf ljj/0fx?;Fu k|sflzt ug'{ kg]{ .

cg";'rL # 4=28
============================================== lnld6]8
;+:yfks÷;+:yfks ;d"xsf z]o/wgLn] cfˆgf] :jfldTjdf /x]sf] z]o/cGo a}+s tyf ljQLo
;+:yfdf lwtf] /fvL shf{ lnPsf] ljj/0f
;+:yfks÷;+:yf ;+:yfkssf] :jfldTjdf
shf{ ljj/0f
ks ;d"x sfod /x]sf] z]o/
qm= ;+= cGtu{t kg]{ s'n shf{ lnPsf] cGo s}lkmot
s'nr'Qmfk'Fh lwtf]df /x]sf]
z]o/wgLsf] lsQf a}+s÷ ljQLo ;+:yfsf] shf{ /sd
Lsf] k|ltzt z]o/ lsQf ;+Vof
gfd ;+Vof gfd
!=
@=

132
 cg";'rL # 4=29
.......................................... Ltd.
Comparison of Unaudited and Audited Financial Statement as of FY ...../...
Rs in '000
As per Variance
As per Audited
Unaudited Reasons for
S.No. Particulars Financial
Financial In Amount In % Variance
Statement
Statement
1 Total Capital and Liabilities (1.1 to 1.7)
1.1 Paid up Capital
1.2 Reserve and Surplus
1.3 Debenture and Bond
1.4 Borrowings
1.5 Deposits (a+b)
a. Members
b. Public
1.6 Income Tax Liability
1.7 Other Liabilities
2 Total Assets (2.1 to 2.7)
2.1 Cash and Bank Balance
2.2 Money at Call and Short Notice
2.3 Investments
2.4 Loans and Advances
2.5 Fixed Assets
2.6 Non Banking Assets
2.7 Other Assets
3 Profit and Loss Account
3.1 Interest Income
3.2 Interest Expense
A. Net Interest Income (3.1 - 3.2)
3.3 Fees, Commission and Discount
3.4 Other Operating Income
3.5 Foreign Exchange Gain/Loss (Net)
B. Total Operating Income (A+3.3+3.4+3.5)
3.6 Staff Expenses
3.7 Other Operating Expenses
C. Operating Profit Before Provision (B -3.6 - 3.7)
3.8 Provision for Possible Losses
D. Operating Profit (C -3.8)
3.9 Non Operating Income/Expenses (Net)
3.10 Write Back of Provision for Possible Loss
E. Profit from Regular Activities (D+3.9+3.10)
3.11 Extraordinary Income/Expenses (Net)
F. Profit before Bonus and Taxes (E +3.11)
3.12 Provision for Staff Bonus
3.13 Provision for Tax
G. Net Profit/Loss (F - 3.12 - 3.13)

133
 lgb]{zg kmf=g+= 3 $=! -NFRSs_
Name of the Micro Finance Institution
Statement of Financial Position
As on …….Asar 20…….

Current Previous
Note Year Year
Assets
Cash and Cash equivalent 4.1
Statutory Balances and Due from Nepal Rastra Bank 4.2
Placement with Bank & Financial Institutions 4.3
Derivative Financial Instruments 4.4
Other Trading Assets 4.5
Loan and Advances to MFIs & Cooperatives 4.6
Loans and Advances to Customers 4.7
Investment Securities 4.8
Current Tax Assets 4.9
Investment Property 4.10
Property and Equipment 4.11
Goodwill and Intangible assets 4.12
Deferred Tax Assets 4.13
Other Assets 4.14
Total Assets

Current Previous
Note Year Year
Liabilities
Due to Bank and Financial Institutions 4.15
Due to Nepal Rastra Bank 4.16
Derivative Financial Instrument 4.17
Deposits from Customers 4.18
Borrowing 4.19
Current Tax Liabilities 4.9
Provisions 4.20
Deferred Tax Liabilities 4.13
Other Liabilities 4.21
Debt Securities Issued 4.22
Subordinated Liabilities 4.23
Total Liabilities
Equity
Share Capital 4.24
Share Premium
Retained Earnings
Reserves 4.25
Total Equity
Total Liabilities and Equity
Contingent Liabilities and Commitment 4.26
Net assets value per share

134
 Name of the Micro Finance Institution
Statement of Profit or Loss
For the year ended …...Asar 20…….

Current Previous
Note Year Year
Interest Income 4.27
Interest Expense 4.28

Net Interest Income

Fee and Commission Income 4.29

Fee and Commission Expense 4.30

Net Fee and Commission Income

Net Interest, Fee and Commission Income

Net Trading Income 4.31

Other Operating Income 4.32
Total Operating Income
Impairment charge/(reversal) for loans and other
4.33
losses
Net Operating Income

Operating Expense
Personnel Expenses 4.34
Other Operating Expenses 4.35
Depreciation & Amortization 4.36
Operating Profit
Non Operating Income 4.37
Non Operating Expense 4.38
Profit before Income Tax
Income Tax Expense 4.39
Current Tax
Deferred Tax
Profit for the year
Profit attributable to:
Equity holders of the Financial Institution
Profit for the year
Earnings per share
Basic earnings per share
Diluted earnings per share

135
Name of the Micro Finance Institution
Statement of Comprehensive Income
For the year ended …...Asar 20…….

Current Previous
Note Year Year
Profit for the year
Other comprehensive income, net of income tax
a) Items that will not be reclassified to profit or loss
 Gains/(losses) from investments in equity instruments measured at fair value
 Gains/(losses) on Revalation
 Acturial gains/(losses) on defined benefit plans
 Income tax relating to above items
Net other comprehensive income that will not be reclassified to profit or loss
b) Items that are or may be reclassified to profit or loss
 Gains/(losses) on cash flow hedge
 Exchange gains/(losses) (arising from translating financial assets of foreign
operation)
 Income tax relating to above items
 Reclassify to profit or loss
Net other comprehensive income that are or may be reclassified to profit or loss

Other comprehensive income for the year, net of income tax

Total comprehensive income for the year
Total comprehensive income for the period

136
 Micro Finance Institution
Statement of Changes in Equity

Total equity
Attributable to equity holders of the Institution

equalization

Revaluation
Regulatory

Fair value
Exchange
premium

Retained
General

earning
Capital

reserve

reserve

reserve

reserve

reserve

reserve
Other
Share

Share

Total
Balance at Shrawan 1, 20…
Adjustment/Restatement
Adjusted/Restated balance at Shrawan 1, 20…..
Comprehensive income for the year
Profit for the year
Other comprehensive income, net of tax
Gains/(losses) from investments in equity instruments measured at fair value
Gains/(losses) on revaluation
Actuarial gains/(losses) on defined benefit plans
Gains/(losses) on cash flow hedge
Exchange gains/(losses) (arising from translating financial assets of foreign operation)
Total comprehensive income for the year
Transfer to reserve during the year
Transfer from reserve during the year
Transactions with owners, directly recognised in equity
Share issued
Share based payments
Dividends to equity holders
Bonus shares issued
Cash dividend paid

137
 Other
Total contributions by and distributions
Balance at Asar end 20…..
Balance at Shrawan 1, 20……
Comprehensive income for the year
Profit for the year
Other comprehensive income, net of tax
Gains/(losses) from investments in equity instruments measured at fair value
Gains/(losses) on revaluation
Actuarial gains/(losses) on defined benefit plans
Gains/(losses) on cash flow hedge
Exchange gains/(losses) (arising from translating financial assets of foreign operation)
Total comprehensive income for the year
Transfer to reserve during the year
Transfer from reserve during the year
Transactions with owners, directly recognized in equity
Share issued
Share based payments
Dividends to equity holders
Bonus shares issued
Cash dividend paid
Other
Total contributions by and distributions
Balance at Asar end 20…..

138
 Name of the Micro Finance Institution
Statement of cash flows
For the year ended ……..Asar 20…….

Current Previous
Year Year
CASH FLOWS FROM OPERATING ACTIVITIES
Interest received
Fees and other income received
Divided received
Receipts from other operating activities
Interest paid
Commission and fees paid
Cash payment to employees
Other expense paid
Operating cash flows before changes in operating assets and liabilities
(Increase)/Decrease in operating assets
Due from Nepal Rastra Bank
Placement with bank and financial institutions
Other trading assets
Loan and advances to bank and financial institutions
Loans and advances to customers
Other assets

Increase/(Decrease) in operating liabilities

Due to bank and financial institutions
Due to Nepal Rastra Bank
Deposit from customers
Borrowings
Other liabilities
Net cash flow from operating activities before tax paid
Income taxes paid
Net cash flow from operating activities

CASH FLOWS FROM INVESTING ACTIVITIES

Purchase of investment securities
Receipts from sale of investment securities
Purchase of property and equipment
Receipt from the sale of property and equipment
Purchase of intangible assets
Receipt from the sale of intangible assets
Purchase of investment properties
Receipt from the sale of investment properties
Interest received
Dividend received
Net cash used in investing activities

139
CASH FLOWS FROM FINANCING ACTIVITIES
Receipt from issue of debt securities
Repayment of debt securities
Receipt from issue of subordinated liabilities
Repayment of subordinated liabilities
Receipt from issue of shares
Dividends paid
Interest paid
Other receipt/payment
Net cash from financing activities

Net increase (decrease) in cash and cash equivalents

Cash and cash equivalents at Shrawan 1, 20…….
Effect of exchange rate fluctuations on cash and cash equivalents held
Cash and cash equivalents at Asar end 20…..

140
 Name of the Micro Finance Institution
Notes to the financial statements
for the year ended……Asar……..

1 Reporting entity
General and background information of Financial Institution This shall also include the principal activities
and location of the head office of the reporting entity.
2 Basis of Preparation
2.1 Statement of compliance
2.2 Reporting period and approval of financial statements
2.3 Functional and presentation currency
2.4 Use of Estimates, assumptions and judgments
2.5 Changes in Accounting policies
2.6 New standards issued but not yet effective
2.7 New Standards and interpretation not adopted
2.8 Discounting

3 Significant Accounting Policies

3.1 Basis of Measurement
3.2 Cash and cash equivalent
3.3 Financial assets and financial liabilities
Recognition
Classification
Measurement
De-recognition
Determination of fair value
Impairment
3.4 Trading assets

3.5 Property and Equipment

3.6 Goodwill and Intangible assets
3.7 Investment Property
3.8 Income tax
Current Tax
Deferred Tax
3.9 Deposits, debt securities issued and subordinated liabilities
3.10 Provisions
3.11 Revenue Recognition
Interest income
Fee and commission income
Dividend income
Net trading income
Net income from other financial instrument at fair value through Profit or Loss
3.12 Interest expense
3.13 Employees Benefits
3.14 Leases
3.15 Share capital and reserves
3.16 Earnings per share including diluted
3.17 Segment reporting

141
Cash and Cash Equivalent 4.1

Current
Year Previous Year
Cash in hand
Balances with B/FIs
Money at call and short
notice
Other
Total

Statutory Balances and Due

from Nepal Rastra Bank 4.2

Current
Year Previous Year
Statutory balances with NRB
Statutory balances with BFIs
Securities purchased under resale agreement
Other deposit and receivable from NRB
Total

Placements with Financial Institutions 4.3

Current
Year Previous Year
Placement with domestic
FIs
Less: Allowances for
impairment
Total
Derivative financial
instruments 4.4

Current
Year Previous Year
Held for trading
Interest rate swap
Currency swap
Forward exchange
contract
Others
Held for risk management
Interest rate swap
Currency swap
Forward exchange
contract
Other
Total

142
Other trading assets 4.5

Current Previous
Year Year
Treasury bills
Government bonds
NRB Bonds
Domestic Corporate bonds
Equities
Other
Total
Pledged
Non-pledged

Loan and advances to MFIs & Cooperatives 4.6

Current Previous
Year Year
Loans to microfinance institutions
Loans to FIs
Loans to cooperative
Less: allowance for impairment
Other
Less: Allowances for impairment
Total

4.6.1: Allowances for Impairment

Balance at Shrawan 1
Impairment loss for the year:
Charge for the year
Recoveries/reversal
Amount written off
Balance at Asar end

Loans and Advances to Customers 4.7

Current Previous
Year Year
Loan and advances measured at amortized cost
Less: Impairment allowances
Collective impairment
Individual impairment
Net amount
Loan and advances measured at FVTPL

143
Total

4.7.1: Analysis of loan and advances - By Product

Current Previous
Year Year
Product
Term loans
Short term, term loan
Long term, term loan
Hire purchase loans
Personal Residential Loans
Staff loans
Other
Sub total
Interest receivable
Grand total
4.7.2: Analysis of Loan and Advances - By Collateral
Current Previous
Year Year
Secured
Immovable assets
Government guarantee
Collateral of Government securities
Collateral of Fixed Deposit Receipt
Group guarantee
Personal guarantee
Other collateral
Subtotal
Unsecured
Grant Total
4.7.3: Allowances for impairment
Current Previous
Year Year
Specific allowances for impairment
Balance at Shrawan 1
Impairment loss for the year:
Charge for the year
Recoveries/reversal during the year
Write-offs
Other movement
Balance at Asar end
Balance at Shrawan 1
Impairment loss for the year:
Charge/(reversal) for the year
Other movement
Balance at Asar end
Total allowances for impairment

Investment Securities 4.8

Current Previous
Year Year
Investment securities measured at amortized cost
Investment in equity measured at FVTOCI
Total

144
4.8.1: Investment Securities measured at Amortized Cost

Current Previous
Year Year
Debt securities
Government bonds
Government treasury bills
Nepal Rastra Bank bonds
Nepal Rastra Bank deposits instruments
Other
Less: specific allowances for impairment
Total

4.8.2: Investment in equity measured at fair value through other comprehensive income

Current Previous
Year Year
Equity instruments
Quoted equity securities
Unquoted equity securities
Total

4.8.3: Information relating to investment in equities

Current Year Previous Year

Fair
Cost Cost Fair Value
Value
Investment in quoted equity
…………………………………….Ltd.
…………shares of Rs. …….each
…………………………………….Ltd.
…………shares of Rs. …….each
Investment in unquoted equity

…………………………………….Ltd.
…………shares of Rs. …….each
…………………………………….Ltd.
…………shares of Rs. …….each
Total

145
Current tax assets 4.9
Current Year Previous Year
Current tax assets
Current year income tax assets
Tax assets of prior periods
Current tax liabilities
Current year income tax liabilities
Tax liabilities of prior periods
Total

Investment properties 4.10

Current Year Previous Year

Investment properties measured at fair value
Balance as on Shrawan 1, ……..
Addition/disposal during the year
Net changes in fair value during the year
Adjustment/transfer
Net amount
Investment properties measured at cost
Balance as on Shrawan 1, ……..
Addition/disposal during the year
Adjustment/transfer
Accumulated depreciation
Accumulated impairment loss
Net amount
Total

146
 4.11
Property and Equipment

Propertie

Accessori
Compute

Equipme
Leasehol

Furnitur

Machine

Total Asar
Building

Asar 20X2
Vehicles

End 20X1
Total 31st
Fixture

Others
Land

nt &
r&

e&

ry
es
Particulars

s
Cost
As on Shrawan 1, 20X0
Addition during the Year
Acquisition
Capitalization
Disposal during the year
Adjustment/Revaluation
Balance as on Asar end 20X1
Addition during the Year
Acquisition
Capitalization
Disposal during the year
Adjustment/Revaluation
Balance as on Asar end 20X2
Depreciation and Impairment
As on Shrawan 1, 20X0
Depreciation charge for the Year
Impairment for the year
Disposals
Adjustment
As on Asar end 20X1
Impairment for the year
Depreciation charge for the Year
Disposals
Adjustment
As on Asar end 20X2
Capital Work in Progress
Net Book Value
As on Asar end 20X0
As on Asar end 20X1
As on Asar end 20X2

147
Goodwill and Intangible Assets 4.12
Software Total
Total Asar
Particulars Goodwill Other Asar end
Purchased Developed end 20X1
20X2
Cost
As on Shrawan 1, 20X0
Addition during the Year
Acquisition
Capitalization
Disposal during the year
Adjustment/Revaluation
Balance as on Asar end 20X1
Addition during the Year
Acquisition
Capitalization
Disposal during the year
Adjustment/Revaluation
Balance as on Asar end 20X2
Amortization and Impairment
As on Shrawan 1, 20X0
Amortization charge for the Year
Impairment for the year
Disposals
Adjustment
As on Asar end 20X1
Amortization charge for the Year
Impairment for the year
Disposals
Adjustment
As on Asar end 20X2
Capital Work in Progress
Net Book Value
As on Asar end 20X0
As on Asar end 20X1
As on Asar end 20X2

148
Deferred Tax 4.13
MFI
Current Year
Deferred Tax Net Deferred Tax
Particulars Deferred Tax
Liabilities Assets/ (Liabilities)
Assets

Deferred tax on temporary differences on following items

Loan and Advance to B/FIs
Loans and advances to customers
Investment properties
Investment securities
Property & equipment
Employees' defined benefit plan
Lease liabilities
Provisions
Other temporary differences
Deferred tax on temporary differences
Deferred tax on carry forward of unused tax losses
Deferred tax due to changes in tax rate
Net Deferred tax asset/(liabilities) as on year end of ……………….
Recognised in profit or loss
Recognised in other comprehensive income
Recognised directly in equity
Deferred tax asset/(liabilities) as on Shrawan 1, ……….
Origination/(Reversal) during the year

Deferred tax expense/(income) recognised in profit or loss

Deferred tax expense/(income) recognised in other comprehensive income
Deferred tax expense/(income) recognised directly in equity

Previous Year
Deferred Tax Deferred Tax Net Deferred Tax
Particulars
Assets Liabilities Assets/ (Liabilities)
Deferred tax on temporary differences on following items
Loan and Advance to B/FIs
Loans and advances to customers
Investment properties
Investment securities
Property & equipment
Employees' defined benefit plan
Lease liabilities
Provisions
Other temporary differences
Deferred tax on temporary differences
Deferred tax on carry forward of unused tax losses
Deferred tax due to changes in tax rate
Net Deferred tax asset/(liabilities) as on year end of …………..
Recognised in profit or loss
Recognised in other comprehensive income
Recognised directly in equity
Deferred tax asset/(liabilities) as on Shrawan 1, …………..
Origination/(Reversal) during the year

Deferred tax expense/(income) recognised in profit or loss

Deferred tax expense/(income) recognised in other comprehensive income
Deferred tax expense/(income) recognised directly in equity -

149
Other assets 4.14
Current Year Previous Year
Assets held for sale
Other non banking assets
Bills receivable
Accounts receivable
Accrued income
Prepayments and deposit
Income tax deposit
Deferred employee expenditure
Other
Total
Due to Bank and Financial Institutions 4.15

Current Year Previous Year

Borrowing from BFIs
Settlement and clearing accounts
Other
Total

Due to Nepal Rastra Bank 4.16

Current Year Previous Year

Refinance from NRB
Standing Liquidity Facility
Lender of last report facility from NRB
Securities sold under repurchase
agreements
Other payable to NRB
Total
Derivative financial instruments 4.17
Current Year Previous Year
Held for trading
Interest rate swap
Currency swap
Forward exchange contract
Others
Held for risk management
Interest rate swap
Currency swap
Forward exchange contract
Other
Total

150
Deposits from customers 4.18
Current Year Previous Year
Institutions customers:
Term deposits
Call deposits
Other
Individual customers:
Term deposits
Saving deposits
Savings from Members
Other
Total

Borrowing 4.19

Current Year Previous Year

Domestic Borrowing
Nepal Government
Other licensed Institutions
Other
Sub total
Foreign Borrowing
Foreign Bank and Financial
Institutions
Multilateral Development Banks
Other Institutions
Sub total
Total

Provisions 4.20

Current Year Previous Year

Provisions for redundancy
Provision for restructuring
Pending legal issues and tax
litigation
Onerous contracts
Other

151
4.20.1: Movement in provision

Current Year Previous Year

Balance at Shrawan 1
Provisions made during the year
Provisions used during the year
Provisions reversed during the
year
Unwind of discount
Balance at Asar end

Other liabilities 4.21

Current Year Previous Year

Liability for employees defined benefit obligations
Liability for long-service leave
Short-term employee benefits
Bills payable
Creditors and accruals
Interest payable on deposit
Interest payable on borrowing
Liabilities on deferred grant
income
Unpaid Dividend
Liabilities under Finance Lease
Employee bonus payable
Other
Total

4.21.1: Defined benefit obligations

The amounts recognized in the statement of financial position are as follows:

Current Year Previous Year

Present value of funded

obligations
Total present value of obligations
Fair value of plan assets
Present value of net obligations
Recognized liability for defined benefit obligations

4.21.2: Plan assets

Plan assets comprise

Current Year Previous Year
Equity securities
Government bonds
Bank deposit

152
Other
Total
Actual return on plan assets

153
4.21.3: Movement in the present value of defined benefit obligations

Current Year Previous Year

Defined benefit obligations at Shrawan 1
Actuarial losses
Benefits paid by the plan
Current service costs and interest
Defined benefit obligations at Asar end

4.21.4: Movement in the fair value of plan assets

Current Year Previous Year

Fair value of plan assets at Shrawan 1
Contributions paid into the plan
Benefits paid during the year
Actuarial (losses) gains
Expected return on plan assets
Fair value of plan assets at Asar end

4.21.5: Amount recognized in profit or loss

Current Year Previous Year

Current service costs
Interest on obligation
Expected return on plan assets
Total

4.21.6: Amount recognized in other comprehensive income

Current Year Previous Year

Actuarial (gain)/loss
Total

4.21.7: Actuarial assumptions

Current Year Previous Year

Discount rate
Expected return on plan asset
Future salary increase
Withdrawal rate

154
Debt securities issued 4.22

Current Year Previous Year

Debt securities issued designated as at fair value through profit or loss
Debt securities issued at amortized
cost
Total

Subordinated Liabilities 4.23

Current Year Previous Year

Redeemable preference shares
Irredeemable cumulative preference shares (liabilities component)
Other
Total

Share capital 4.24

Current Year Previous Year

Ordinary shares
Convertible preference shares (equity component only)
Irredeemable preference shares (equity component only)
Perpetual debt (equity component
only)
Total

4.24.1: Ordinary shares

Current Year Previous Year
Authorized Capital
………………….Ordinary share of Rs. 100 each

Issued capital
………………….Ordinary share of Rs. 100 each

Subscribed and paid up capital

………………….Ordinary share of Rs. 100 each
Total

155
 4.24.2: Ordinary share ownership

Current Year Previous Year

Percent Amount Percent Amount

Domestic ownership (Promoter)

Nepal Government
"A" class licensed institutions
Other licensed institutions
Other Institutions
Other
Domestic ownership (Public)
Nepal Government
A class Licensed Institutions
Other licensed Institutions
Other Institutions
Other
Foreign ownership Promoter
Foreign Ownership Public
Total

Note : Name of each shareholder along with their holding percentage who holds 0.5% or more share shall be disclosed
in above format.

Reserves 4.25

Current Year Previous Year

Statutory general reserve
Capital reserve
Exchange equalization reserve
Investment adjustment reserve
Corporate social responsibility reserve
Client Protection Fund
Capital redemption reserve
Regulatory reserve
Assets revaluation reserve
Fair value reserve
Dividend equalization reserve
Actuarial gain
Special reserve
Debenture redemption reserve
Other reserve
Total

156
Contingent liabilities and commitments 4.26
Current Year Previous Year
Contingent liabilities
Undrawn and undisbursed facilities
Capital commitment
Lease Commitment
Litigation
Others
Total

4.26.1: Capital commitments

Capital expenditure approved by relevant authority of the institution but provision has not been made in
financial statements

Current Year Previous Year

Capital commitments in relation to Property and Equipment
Approved and contracted for
Approved but not contracted
for
Sub total

Capital commitments in relation to Intangible assets

Approved and contracted for
Approved but not contracted
for
Sub total
Total

4.26.2: Lease commitments

Current Year Previous Year

Operating lease commitments
Future minimum lease payments under non cancellable operating lease, where the institution is lessee
Not later than 1 year
Later than 1 year but not later than 5 years
Later than 5 years
Sub total

Finance lease commitments

Future minimum lease payments under non cancellable operating lease, where institution is lessee
Not later than 1 year
Later than 1 year but not later than 5 years
Later than 5 years
Sub total
Grand total

157
 4.26.3: Litigation
Explanatory paragraphs are required for litigation contingent liabilities as per their own case of each institution

Interest Income 4.27

Current Year Previous Year
Cash and cash equivalent
Due from Nepal Rastra Bank
Placement with bank and financial institutions
Loan and advances to financial institutions
Loans and advances to
customers
Investment securities
Loan and advances to staff
Other
Total interest income

Interest Expense 4.28

Current Year Previous Year
Due to bank and financial institutions
Due to Nepal Rastra Bank
Deposits from customers
Borrowing
Debt securities issued
Subordinated liabilities
Other
Total interest expense
Fees and Commission Income 4.29
Current Year Previous Year
Loan administration fees
Service fees
Commitment Fees
Card Issuance Fees
Prepayment and swap fees
Remittance fees
Brokerage Fees
Other fees and commission
income
Total fees and Commission
Income

Fees and Commission Expense 4.30

Current Year Previous Year
Brokerage
ATM management fees
Visa Master card Fees
Guarantee Commission Fees
Brokerage
DD/TT/Swift Fees
Remittance fees and commission
Other fees and commission

158
expense
Total fees and Commission
Expense

159
Net Trading Income 4.31
Current Year Previous Year
Changes in fair value of trading
assets
Gain/loss on disposal of trading
assets
Interest income on trading assets
Dividend income on trading
assets
Gain/loss foreign exchange
transaction
Other
Net trading income

Other Operating Income 4.32

Current Year Previous Year

Foreign exchange revaluation
gain
Gain/loss on sale of investment
securities
Fair value gain/loss on investment properties
Dividend on equity instruments
Gain/loss on sale of property and
equipment
Gain/loss on sale of investment
property
Operating lease income
Gain/loss on sale of gold and
silver
Other
Total

Impairment charge/(reversal) for loan and other losses 4.33

Current Year Previous Year

Impairment charge/(reversal) on loan and advances to B/FIs
Impairment charge/(reversal) on loan and advances to customer
Impairment charge/(reversal) on financial Investment
Impairment charge/(reversal) on placement with banks and financial institutions
Impairment charge/(reversal) on property and equipment
Impairment charge/(reversal) on goodwill and intangible assets
Impairment charge/(reversal) on investment properties
Total

160
Personnel Expense 4.34

Current Year Previous Year

Salary
Allowances
Gratuity expense
Provident fund
Uniform
Training & development
expense
Leave encashment
Medical
Insurance
Employees incentive
Cash-settled share-based
payments
Pension expense
Finance expense under NFRSs
Other expenses related to staff
Subtotal
Employees bonus
Grand total

4.35
Other operating expense

Current Year Previous Year

Directors' fee
Directors' expense
Auditors' remuneration
Other audit related expense
Professional and legal expense
Office administration expense
Operating lease expense
Operating expense of investment
properties
Corporate social responsibility
expense
Client Protection expenses
Onerous lease provisions
Other
Total

161
4.35.1 Office Administration Expense

Current Year Previous Year

Water and electricity
Repair and maintenance
(a) Building
(b) Vehicle
(c) Computer and accessories
(d) Office equipment and
furniture
(e) Other
Insurance
Postage, telex, telephone, fax
Printing and stationery
News paper, books and journals
Advertisement
Donation
Security expense
Deposit and loan guarantee
premium
Travel allowance and expense
Entertainment
Annual/special general meeting
expense
Other
(a) ………..
(b) ……….
Total

Depreciation & Amortization 4.36

Current Year Previous Year

Depreciation on property and
equipment
Depreciation on investment
property
Amortization of intangible assets

Total

Non Operating Income 4.37

Current Year Previous Year

Recovery of loan written off
Other income
Total

162
Non operating expense 4.38

Current Year Previous Year

Loan written off
Redundancy provision
Expense of restructuring
Other expense
Total

Income tax expense 4.39

Current Year Previous Year

Current tax expense
Current year
Adjustments for prior years
Deferred tax expense
Origination and reversal of temporary differences
Changes in tax rate
Recognition of previously unrecognized tax losses
Total income tax expense

4.39.1: Reconciliation of tax expense and accounting profit

Micro Finance Instutions
Current Year Previous Year
Profit before tax
Tax amount at tax rate
of……….%
Add: Tax effect of expenses that are not deductible for tax purpose
Less: Tax effect on exempt
income
Add/less: Tax effect on other
items
Total income tax expense
Effective tax rate

163
 Statement Of Distributable Profit or Loss
For the year end of …………..
(As per NRB Regulation)

Current Year Previous Year

Net profit or (loss) as per statement of profit or loss

Appropriations:
a. General reserve
b. Foreign exchange fluctuation fund
c. Capital redemption reserve
d. Corporate social responsibility fund
e. Employees' training fund
f. Other
Profit or (loss) before regulatory adjustment - -
Regulatory adjustment :
a. Interest receivable (-)/previous accrued interest received (+)
b. Short loan loss provision in accounts (-)/reversal (+)
c. Short provision for possible losses on investment (-)/reversal (+)
d. Short loan loss provision on Non Banking Assets (-)/resersal (+)
e. Deferred tax assets recognised (-)/ reversal (+)
f. Goodwill recognised (-)/ impairment of Goodwill (+)
g. Bargain purchase gain recognised (-)/resersal (+)
h. Actuarial loss recognised (-)/reversal (+)
i. Other
Net Profit for the year end ………… available for distirubtion - -
Opening Retained Earning as on Shrawan 1…… -
Adjustment (+/-)
Distribution:
Bonus shares issued
Cash Dividend Paid
Total Distributable profit or (loss) as on year end date
Annualised Distributable Profit/Loss per share

164
 5. Disclosure & Additional Information

5.1 Risk management

Liquidity Risk
Interest Rate Risk
Credit Risk
Operational Risk
Fair value of financial assets and liabilities
5.2 Capital management

Micro Financial Institution shall disclose following information in regard of capital management:
(i) Qualitative disclosures
Summary information of objectives, policies and processes for managing capital, terms and
conditions of the main features of all capital instruments, especially in the case of innovative,
complex or hybrid capital instruments.
(ii) Quantitative disclosures
1. Capital structure and capital adequacy
o Tier 1 capital and a breakdown of its components;
o Tier 2 capital and a breakdown of its components;
o Detailed information about the Subordinated Term Debts with information
on the outstanding amount, maturity, and amount raised during the year and amount
eligible to be reckoned as capital funds.
o Deductions from capital;
o Total qualifying capital;
o Capital adequacy ratio;
o Summary of the institution’s internal approach to assess the adequacy of its
capital to support current and future activities, if applicable; and
o Summary of the terms, conditions and main features of all capital
instruments, especially in case of subordinated term debts including hybrid capital
instruments.
(iii) Compliance with external requirement
Whether during the period it complied with any externally imposed capital
requirements to which it is subject and the consequences of such non-compliance in
case the institution has not complied with those requirements.
5.3 Classification of financial assets and financial liabilities

5.4 Operating Segment Information

1. General information
(a) Factors that management used to identify the entity’s reportable segments
(b) Description of the types of products and services from which each reportable segment derives its
revenues

165
2. Information about profit or loss, assets and liabilities
Reportabl Reportabl Reportabl
……. All
Particulars e Segment e Segment e Segment Total
. Other
1 2 3
Revenues from external
(a) customers
(b) Intersegment revenues
(c) Net Revenue
(d) Interest revenue
(e) Interest expense
(f) Net interest revenue(b)
(g) Depreciation and amortisation
(h) Segment profit /(loss)
(i) Other material non-cash items:

……….
……….
……….
(k) Impairment of assets
(l) Segment assets
(m) Segment liabilities

An entity shall disclose the following about each reportable segment if the specified amounts are included in the
measure of segment assets reviewed by the chief operating decision maker or are otherwise regularly provided to
the chief operating decision maker.
(a) Amounts of additions to non-current assets other than financial instruments, deferred tax assets,
post-employment benefit assets and rights arising under insurance contracts.

3. Measurement of operating segment profit or loss, assets and liabilities

(a) Basis of accounting for any transactions between reportable segments.
(b) Nature of any differences between the measurements of the reportable segments’ profits or losses
and the entity’s profit or loss before income tax.
(c) Nature of any differences between the measurements of the reportable segments’ assets and the
entity’s asset.
(d) Nature of any changes from prior periods in the measurement methods used to determine reported
segment profit or loss and the effect, if any, and
(e) Nature and effect of any asymmetrical allocations to reportable segments.

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

(a) Revenue
Total revenues for reportable segments xxxx
Other revenues xxxx
Elimination of intersegment revenues (xxxx)
Entity’s revenues xxxx

166
 (b) Profit or loss
Total profit or loss for reportable segments xxxx
Other profit or loss xxxx
Elimination of intersegment profits (xxxx)
Unallocated amounts:
………… xxxx
………… (xxxx)
Profit before income tax xxxx

(c) Assets
Total assets for reportable segments xxxx
Other assets xxxx
Unallocated amounts (xxxx)
Entity’s assets xxxx

(d) Liabilities
Total liabilities for reportable segments xxxx
Other liabilities xxxx
Unallocated liabilities (xxxx)
Entity’s liabilities xxxx

5. Information about products and services

Revenue from each type of product and services described in point no. 1(b) above
(a) …………. xxxx
(b) ………….. xxxx
(c) …………… xxxx

6. Information about geographical areas

Revenue from following geographical areas
(a) Domestic xxxx
Province 1 xxxx
Province 2 xxxx
Bagmati Province xxxx
Gandaki Province xxxx
Lumbini Province xxxx
Karnali Province xxxx
Sudur Paschim Province xxxx
(b) Foreign xxxx
Total xxxx

167
 7. Information about major customers
Information about the extent of its reliance on its major customers, if revenue from a single external
customer amounts to 10 percent or more of the entity’s revenue.

Particular Revenue Segment

Customer 1* xxxx Segment 1
Customer 2* xxxx Segment 3
……… xxxx Segment 2
Total xxxx
* The entity does not need to disclose the name of the customer

5.5 Share options and share based payment

5.6 Contingent liabilities and commitment
5.7 Related parties disclosures
5.8 Merger and acquisition
5.9 Additional disclosures of non consolidated entiti es
5.10 Events after reporting date.
5.11 Variations between audited and unaudited Financial Statements alongwith reason for the same.
5=
5.11 Disclosure effect of transition from previous GAAP to NFRSs

1. Reconciliation of equity

As at As at
Explanator
y Note *

(End of last
(Date of
period presented
Transition)
under previous
GAAP)
Total equity under Previous GAAP
Adjustments under NFRSs:
Impairment on loan and advances
Fair value & employees benefit accounting of staff loan
Lease accounting
Measurement of investment securities at fair value
Revaluation of property & equipment
Recognition of investment property
Amortisation of debt securities issued
Deferred tax
Defined benefit obligation of employees
Goodwill/Bargain purchase gain
Interest income
Other
…….
Total Adjustment to equity

Total Equity under NFRSs

* Explanatory note is required for each line item presented in adjustment on which transition effect has been
arisen

168
 2. Reconciliation of profit or loss
For the year ended
Explanatory (the latest period presented
Note* under previous GAAP)
Profit/(Loss) for the year
Previous GAAP
Adjustments under NFRSs:
Interest income
Impairment of loan and advances
Employees benefit amortisation under staff loan
Defined benefit obligation of employee
Operating lease expense
Amortisation expense of debt securities
Other operating income
Interest expense
Depreciation & Amortisation
Other
……….
……….
Total Adjustment to profit or loss

Profit or loss under NFRSs

Other Comprehensive Income
Total Comprehensive income under NFRSs

* Explanatory note is required for each line item presented in adjustment on which transition effect has been
arisen

3. Effect of NFRSs adoption for the statement of financial position

(End of last period

presented under previous
(Date of Transition) GAAP)
Cumulativ
Transition

Transition
statement of
Explanato

e Effect of
to NFRSs

to NFRSs
Previous
Previous
ry Note*

Effect of

Amount
Financial

NFRSs
GAAP

GAAP
Opening

Position

as per
NFRSs

Particulars

Assets
Cash and cash equivalent
Statutory Balances and due from Nepal Rastra Bank
Placement with Bank & Financial Institutions
Derivative Financial Instruments
Other trading assets
Loan and advances to MFIs & Cooperatives
Loans and advances to customers
Investment securities
Current tax assets
Investment property
Property and equipment
Goodwill and Intangible assets
Deferred tax assets
Other assets

169
Total Assets

Liabilities
Due to Bank and Financial Institutions
Due to Nepal Rastra Bank
Derivative Financial Instruments
Deposits from customers
Borrowing
Current Tax Liabilities
Provisions
Deferred tax liabilities
Other liabilities
Debt securities issued
Subordinated Liabilities
Total liabilities
Equity
Share capital
Share premium
Retained earnings
Reserves
Total equity
Total liabilities and equity

Contingent Liabilities and commitment

Net assets Value per share

* Explanatory note is required for each line item which has been impacted by transition

170
4. Effect of NFRSs adoption for statement of profit or loss and other comprehensive income

Explanatory Note*
For the year ended (the latest period
presented under previous GAAP)

Transition
to NFRSs
Previous

Effect of

Amount

NFRSs
GAAP

as per
Particulars

Interest income
Interest expense
Net interest income
Fee and commission income
Fee and commission expense
Net fee and commission income
Net interest, fee and commission income

Net trading income

Other operating income
Total operating income
Impairment charge/(reversal) for loans and
other losses
Net operating income

Operating expense
Personnel expenses
Other operating expenses
Depreciation & Amortisation
Operating Profit
Non operating income
Non operating expense
Profit before income tax
Income tax expense
Current Tax
Deferred Tax
Profit for the year
Other comprehensive income
Total Comprehensive

* Explanatory note is required for each line item presented in adjustment on which transition effect has been
arise

171
 5. Effect of NFRSs adoption for statement of cash flows
For the year ended (the latest period

Explanato
ry Note*
presented under previous GAAP)
Effect of Amount
Previous
Particulars Transition to as per
GAAP
NFRSs NFRSs

Net cash flows from operating activities

Net cash flows from investing activities
Net cash flows from financing activities
Net increase/(decrease) in cash and cash equivalent
Cash and cash equivalent at the beginning of the period
Cash and cash equivalent at the end of the period
* Explanatory note is required for each line item

Format of Interim Financial Statements

Format of Interim Financial Statements to be published in News Paper
…………………………………... Ltd.
Condensed Statement of Financial Position
As on Quarter ended …… …………. 20…..
This Quarter Immediate Previous
Assets
Ending Year Ending
Cash and cash equivalent
Statutory Balances and due from Nepal Rastra Bank
Placement with Bank & Financial Institutions
Derivative Financial Instruments
Other trading assets
Loan and advances to MFIs & Cooperatives
Loans and advances to customers
Investment securities
Current tax assets
Investment property
Property and equipment
Goodwill and Intangible assets
Deferred tax assets
Other assets
Total Assets
Liabilities
Due to Bank and Financial Institutions
Due to Nepal Rastra Bank
Derivative Financial Instruments
Deposits from customers
Borrowing
Current Tax Liabilities
Provisions
Deferred tax liabilities
Other liabilities
Debt securities issued
Subordinated Liabilities
Total liabilities
Equity
Share capital
Share premium
Retained earnings

172
 Reserves
Total equity
Total liabilities and equity

…………………………………... Ltd.
Condensed Statement of Profit or Loss
For the Quarter ended …… …………. 20…..

Current Year Previous Year

Particulars Corresponding
This Up to This Quarter This Up to This Quarter
Quarter (YTD) Quarter (YTD)
Interest income
Interest expense
Net interest income
Fee and commission income
Fee and commission expense
Net fee and commission income
Net interest, fee and commission
income
Net trading income
Other operating income
Total operating income
Impairment charge/(reversal) for
loans and other losses
Net operating income
Operating expense
Personnel expenses
Other operating expenses
Depreciation & Amortization
Operating Profit
Non operating income
Non operating expense
Profit before income tax
Income tax expense
Current Tax
Deferred Tax
Profit/(loss) for the period

Condensed Statement of Comprehensive Income

Profit/(loss) for the period

Other Comprehensive Income
Total Comprehensive Income
Basic earnings per share
Diluted earnings per share

Profit for the year

Total

173
Ratios as per NRB Directive

Particulars Current Year Previous Year

Corresponding
This Up to This Quarter This Up to This Quarter
Quarter (YTD) Quarter (YTD)
Capital fund to RWA
Non-performing loan (NPL) to total loan
Total loan loss provision to Total NPL
Cost of Funds
Credit to Deposit and borrowing Ratio
Base Rate
Interest Rate Spread
Note: Micro finance institutions shall clearly mention in the interim financial report published in news paper that detailed
interim report has been published in their website.

Statement Of Distributable Profit or Loss

For the Qtr end of …………..
(As per NRB Regulation)

Current Year Previous Year

Correspondng Qtr
Upto this Qtr YTD YTD
Net profit or (loss) as per statement of profit or loss
Appropriations:
a. General reserve
b. Foreign exchange fluctuation fund
c. Capital redemption reserve
d. Corporate social responsibility fund
e. Employees' training fund
f. Other
Profit or (loss) before regulatory adjustment - -
Regulatory adjustment :
a. Interest receivable (-)/previous accrued interest received (+)
b. Short loan loss provision in accounts (-)/reversal (+)
c. Short provision for possible losses on investment (-)/reversal (+)
d. Short loan loss provision on Non Banking Assets (-)/resersal (+)
e. Deferred tax assets recognised (-)/ reversal (+)
f. Goodwill recognised (-)/ impairment of Goodwill (+)
g. Bargain purchase gain recognised (-)/resersal (+)
h. Actuarial loss recognised (-)/reversal (+)
i. Other
Net Profit for the Qtr end ………… available for distirubtion - -
Opening Retained Earning as on Shrawan 1…… -
Adjustment (+/-)
Distribution:
Bonus shares issued
Cash Dividend Paid
Total Distributable profit or (loss) as on Qtr end date
Annualised Distributable Profit/Loss per share
Disclosure as per other regulatory requirement

174
 Format of Interim Financial Statements to be Uploaded on Website
…………………………………... Ltd.
Condensed Statement of Financial Position
As on Quarter ended …… …………. 20…..
This Immediate
Assets Quarter Previous Year
Ending Ending
Cash and cash equivalent
Statutory Balances and due from Nepal Rastra Bank
Placement with Bank & Financial Institutions
Derivative Financial Instruments
Other trading assets
Loan and advances to MFIs & Cooperatives
Loans and advances to customers
Investment securities
Current tax assets
Investment property
Property and equipment
Goodwill and Intangible assets
Deferred tax assets
Other assets
Total Assets
Liabilities
Due to Bank and Financial Institutions
Due to Nepal Rastra Bank
Derivative Financial Instruments
Deposits from customers
Borrowing
Current Tax Liabilities
Provisions
Deferred tax liabilities
Other liabilities
Debt securities issued
Subordinated Liabilities
Total liabilities
Equity
Share capital
Share premium
Retained earnings
Reserves
Total equity
Total liabilities and equity

175
 …………………………………... Ltd.
Condensed Statement of Profit or Loss
For the Quarter ended …… …………. 20…..
Group
Current Year Previous Year
Corresponding
Particulars
This Up to This Quarter This Up to This Quarter
Quarter (YTD) Quarter (YTD)
Interest income
Interest expense
Net interest income

Fee and commission income

Fee and commission expense
Net fee and commission income
Net interest, fee and commission
income
Net trading income
Other operating income
Total operating income
Impairment charge/(reversal) for
loans and other losses
Net operating income
Operating expense
Personnel expenses
Other operating expenses
Depreciation & Amortization
Operating Profit
Non operating income
Non operating expense
Profit before income tax
Income tax expense
Current Tax
Deferred Tax
Profit for the period

Statement of Comprehensive Income

Current Year Previous Year

Corresponding
Particulars
This Up to This Quarter This Up to This Quarter
Quarter (YTD) Quarter (YTD)
Profit or loss for the period
Other comprehensive income
a) Items that will not be reclassified to profit or loss
-Gains/(losses) from investments in equity instruments measured at fair value
-Gain/(loss) on revaluation
-Actuarial gain/loss on defined benefit plans
-Income tax relating to above items
Net other compressive income that will not be reclassified to profit or loss
b) Items that are or may be reclassified to profit or loss
-Gains/(losses) on cash flow hedge
-Exchange gains/(losses) (arising from translating financial assets of foreign operation)
-Income tax relating to above items

176
 Net other compressive income that are or may be reclassified to profit or loss

c) Share of other comprehensive income of associate accounted as per equity method

Other comprehensive income for the period, net of income tax
Total Comprehensive Income for the period
Profit for the Period
Total
Earnings per share
Basic earnings per share
Annualized Basic Earnings Per Share
Diluted earnings per share
Ratios as per NRB Directive
Group
Particulars Current Year Previous Year
Corresponding
This Up to This Quarter This Up to This Quarter
Quarter (YTD) Quarter (YTD)
Capital fund to RWA
Total loan loss provision to Total
NPL
Cost of Funds
Credit to Deposit and borrowing
Ratio
Base Rate
Interest Rate Spread

177
 …………………………………... Ltd.
Condensed Statement of Changes in Equity
For the period …… to …………. ended….......20
Attributable to equity holders

equity
Total
equali
Gener

reserv

zation
reserv

reserv

reserv

reserv

reserv
Regul
premi

Reval
Share

Share

Other
value
Capit

Retai
atory
Exch

earni
uatio
ange

Fair

ned
um

ng
al

al

n
e

e
Balance at Shrawan 1, 20X0
Profit for the period
Other Comprehensive income
Total comprehensive income
Contributions from and distributions to owners
Share issued
Share based payments
Dividends to equity holders
Bonus shares issued
Cash dividend paid
Other
Total contributions by and distributions
Balance at ………………... end 20…..
Balance at Shrawan 1, 20X1
Profit for the period
Other Comprehensive income
Total comprehensive income
Contributions from and distributions to owners
Share issued
Share based payments
Dividends to equity holders
Bonus shares issued
Cash dividend paid
Other
Total contributions by and distributions
Balance at ………………... end 20…..

178
 ………………… Ltd.
Condensed Statement of cash flows
For the Period (…………. to…………) ended …….. ………... 20…….
Corresponding
Up to
Previous Year
This
Up to this
Quarter
Quarter
CASH FLOWS FROM OPERATING ACTIVITIES
Interest received
Fees and other income received
Divided received
Receipts from other operating activities
Interest paid
Commission and fees paid
Cash payment to employees
Other expense paid
Operating cash flows before changes in operating assets and liabilities
(Increase)/Decrease in operating assets
Due from Nepal Rastra Bank
Placement with bank and financial institutions
Other trading assets
Loan and advances to bank and financial institutions
Loans and advances to customers
Other assets
Increase/(Decrease) in operating liabilities
Due to bank and financial institutions
Due to Nepal Rastra Bank
Deposit from customers
Borrowings
Other liabilities
Net cash flow from operating activities before tax paid
Income taxes paid
Net cash flow from operating activities
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of investment securities
Receipts from sale of investment securities
Purchase of property and equipment
Receipt from the sale of property and equipment
Purchase of intangible assets
Receipt from the sale of intangible assets
Purchase of investment properties
Receipt from the sale of investment properties
Interest received
Dividend received
Net cash used in investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Receipt from issue of debt securities

179
Repayment of debt securities
Receipt from issue of subordinated liabilities
Repayment of subordinated liabilities
Receipt from issue of shares
Dividends paid
Interest paid
Other receipt/payment
Net cash from financing activities
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents at Shrawan 1, 20…….
Effect of exchange rate fluctuations on cash and cash equivalents held
Cash and cash equivalents at ……... end 20…..
Details about the distributable profit
Net Profit for the period end …… quarter XXXXX
1. Appropriations
1.1 Profit required to be appropriated to: XXXXX
a. General Reserve xxxx
b. Capital Redemption Reserve xxxx
c. Exchange Fluctuation Fund xxxx
d. CSR Fund xxxx
e. Employees Training Fund xxxx
f. Client Protection Fund
g. Other xxxx
1.2 Profit required to be transfered to Regulatory Reserve: XXXXX
a. Transferred to Regulatory Reserve xxxxx
b. Transferred from Regulatory Reserve (xxxx)
Net Profit for the period end ……quarter available for distribution XXXXX
Notes to the Interim Financial Statements
1. Basis of preparation
2. Statement of Compliance with NFRSs
3. Use of Estimates, assumptions and judgments
4. Changes in accounting policies
5. Significant accounting policies
6. Segmental Information
A. Information about reportable segments
Reportable Reportable
…….. All Other Total
Segment 1 Segment 2
Current Quarter
Current Quarter

Current Quarter

Current Quarter

Current Quarter
Corresponding

Corresponding

Corresponding

Corresponding

Corresponding
Previous Year

Previous Year

Previous Year

Previous Year

Previous Year
Quarter

Quarter

Quarter

Quarter

Particulars Quarter

Revenues from external customers

Intersegment revenues
Segment profit (loss) before tax
Segment assets
Segment liabilities

B. Reconciliation of reportable segment profit or loss

Corresponding
Current
Particulars Previous Year
Quarter
Quarter
Total profit before tax for reportable segments

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 Profit before tax for other segments
Elimination of inter-segment profit
Elimination of discontinued operation
Unallocated amounts:
– Other corporate expenses
Profit before tax

7. Related parties disclosures

8. Dividends paid (aggregate or per share) separately for ordinary shares and other shares.
9. Issues, repurchases and repayments of debt and equity securities
10. Events after interim period
11. Effect of changes in the composition of the entity during the interim period including merger
and acquisition
Brief explanations on accounts head of the Statement of Financial Position
Assets Side
1. Cash and cash Equivalent
This account shall be used for presenting the total amount of cash-in-hand, balances with other
bank and financial institutions, money at call and short notice, and highly liquid financial assets
with original maturities of three months or less from the acquisition date that are subject to an
insignificant risk of changes in their fair value, and are used by the licensed institution in the
management of its short term commitments.
2. Statutory Balances and Due from Nepal Rastra Bank
Statutory balances held with Nepal Rastra Bank and A class institutions for compulsory cash
reserve, securities purchased from Nepal Rastra Bank under resale agreement and other deposits
with and receivables from Nepal Rastra Bank shall be presented under this account head.
3. Placement with Bank and Financial institutions
Placements with domestic financial institutions with original maturities of more than three
months from the acquisition date are presented under this account head.
4. Other Trading Assets
Trading assets are those assets that the licensed institution acquires principally for the purpose
of selling in the near term, or holds as part of a portfolio that is managed together for short-term
profit shall be presented under this account head. The other trading asset includes non
derivative financial assets. It includes Government bonds, NRB Bonds, Domestic Corporate
bonds, Treasury bills, Equities etc held primarily for the trading purpose.
5. Loan and Advances to Micro Financial Institutions & Cooperatives
Loan and advances given to microfinance financial institutions as well as other financial
institutions shall be presented under this head. Specific impairment on loan and advance to bank
and financial institutions shall be deducted.
6. Loan and Advances to Customers.
Under this head, sum of the outstanding amount of all loans and advances extended to the
customers other than FIs the amount of impairment allowances shall be presented. Loan to
employees provided according to the Employees Bylaws of the licensed institution shall also be
presented under this head.
7. Investments Securities
Investments made by the licensed institutions in financial instruments shall be presented under
this account head in three categories i.e. investment securities designated at fair value through

181
 profit or loss, investment securities measured at amortized cost and investment in equity
measured at fair value through other comprehensive income. Investment other than those
measured at amortized cost shall be measure at fair value and changes in fair value shall be
recognized in profit or loss, or other comprehensive income as per the business model adopted
by the financial institutions for the specific securities. Where income from the investment is
received in the form of bonus shares, the valuation of investment shall be made by increasing
the number of shares only without changing in the cost of investment. The financial institutions
shall disclose following particulars in respect of investment in shares and debenture/bond.
a. Following particulars shall clearly be disclosed in respect of investment in shares of other
companies
(1) Name of the company
(2) Type of share (ordinary or preference), in case of preference shares, including the rate
of dividend.
(3) Total number of shares subscribed (including bonus shares if received).
(4) Face value per share
(5) The cost price to licensed institution.
(6) Fair value of the shares at the end of the fiscal year.
(7) Where a company, in which the licensed institution has investment in shares, has not
declared dividend for previous 3 years, particulars indicating the same.
b. Following particulars shall clearly be disclosed in respect of investment in debentures and
bonds of other companies
(1) Name of the company
(2) Rate of Interest
(3) Installment of Debenture/bond subscribed.
(4) Face value per debenture/bond.
(5) Maturity date of debenture/bond
(6) The purchase price of the debentures/bond
(7) Fair value of the debentures/bond measured at fair value
The financial institution shall recognize impairment loss if any on the investment instruments
measured at amortized cost. The calculation of impairment loss shall be as per requirement of
NFRSs.
The financial institution shall recognize, measure, present and disclose the investment
instruments as per the requirement of NFRSs.
8. Current Tax Assets
This will include any advance payment made by the licensed institution towards income tax
liabilities or other tax liabilities to the taxing authorities.
9. Investment Properties
Land or land and building other than those classified as property and equipment; and non
current assets held for sale under relevant accounting standard shall be presented under this
account head. This shall include land, land and building acquired as non banking assets by the
Institution but not sold.
10. Property and Equipment
All assets of long-term nature (fixed) like land, building, IT equipment, fixtures and fittings,
office equipment and appliances, vehicles, machinery, leasehold developments and capital work
in progress owned by the licensed institution shall be presented under this head.
11. Goodwill and intangible assets
Goodwill and intangible assets like computer software both purchased and internally generated,
trade mark etc. shall be presented under this account head.
12. Deferred Tax Assets

182
 Deferred tax assets recognized as per NFRSs on temporary deductible differences, carry
forward of unused tax losses, changes in tax rate etc. shall be presented under this account head.
13. Other Assets
This account will include any other tangible or intangible asset not mentioned above. Assets
held for sale, non banking assets (other than land or land and building), restricted deposits with
central banks, accounts receivable, interest receivable, accrued income, prepayments and
deposit are some of the items to be included under this head.

Liabilities and Equity Side

1. Due to Bank and Financial Institutions
The balances in accounts maintained with the institution by other local and foreign banks and
financial institution shall be presented under this head. Interbank borrowing, interbank deposit,
balances on settlement and clearing accounts as well as other amount due to bank and financial
institution shall be presented under this account head.

2. Due to Nepal Rastra Bank

This account head shall also contain the amount of payable to Nepal Rastra Bank. Amount
payable to NRB shall include amount of refinance facilities, standing liquidity facility, lender of
last resort, deposit from NRB etc.
3. Deposits from Customers
All deposit accounts other than deposit from BFIs (local and foreign) and NRB shall be
presented under this account head.
4. Borrowing
All domestic as well as foreign borrowing other than interbank borrowing and borrowing from
Nepal Rastra Bank shall be presented under this heading. It includes borrowing from Nepal
Government, borrowing from other domestic institutions, borrowing from foreign bank and
financial institutions, multilateral development banks etc.

5. Current Tax Liabilities

The liabilities recognized for the purpose of current income tax, including fees, penalties shall
be included under this head.
6. Provisions
A provision is recognized when as a result of a past event, the licensed institution has a present
legal or constructive obligation that can be estimated reliably, and it is probable that an outflow
of economic benefits will be required to settle the obligation. Provision for redundancy,
provision for onerous contracts, provision for restructuring, pending legal issues and tax
litigation, credit commitments and guarantees etc. shall be presented under this account head.
Followings are the additional clarification on accounts presented under this account head.
(a) Provision for Redundancy
It shall include benefits payable as a result of employment being terminated or based on a
dismissal plan of the licensed institution. Provision for employees' termination benefits like
voluntary retirement scheme shall be presented under this account head.
(b) Provision for restructuring
Restructuring includes sale or termination of a line of business, closure of business
locations or relocation in a region, changes in management structure, fundamental
reorganizations that have a material effect on the nature and focus of the institution’s
operations etc. The provision of restructuring that is recognized as per the requirement of
NFRSs shall be presented under this account head

183
 (c) Pending legal issues and tax litigation
Provisions recognized for any pending legal issues and tax litigation matters shall be
presented under this account head.
(d) Onerous contracts
Provision for onerous contract is recognized when the expected benefits to be derived by
the licensed institution from a contract is lower than the unavoidable cost of meeting its
obligation under the contract. The provision amount that is recognized for onerous contract
as per NFRSs shall be presented under this heading.
7. Deferred Tax Liabilities
Deferred tax liabilities are the amounts of income taxes payable in future periods in respect of
taxable temporary differences, shall be included under this head. Deferred tax liabilities that are
recognised as per requirement of NFRSs shall be presented under this account head.
8. Other liabilities
Any residual liabilities not captured above, shall be presented under an appropriate head in this
account. Liabilities relating to employees benefits like liabilities for defined benefit obligation
gratuity and pension fund, liabilities for long-service leave, cash settled share based payment
liabilities, short-term employee benefits etc., Creditors and accruals, Interest payable on deposit
and borrowing, unearned income, unpaid dividend etc. shall be presented under this account
head.
9. Debt Securities Issued
Debenture, bond or other debt securities issued by the institution shall be presented under this
broad account head.
10. Subordinated Liabilities
Liabilities subordinated, at the event of winding up, to the claims of depositors, debt securities
issued and other creditors shall be included here. It shall include redeemable preference share,
subordinated notes issued, borrowings etc.
11. Share capital
The amount of paid up share capital of the licensed institution shall be mentioned under this
head. Amount credited in share capital by issuing bonus shares utilizing the accumulated profit
and reserves shall also be disclosed under this heading. This shall include paid up amount of
ordinary share capital and equity component of preference share capital. The convertible
preference shares which includes an option for the holder of the shares to convert the preferred
shares into a fixed number of ordinary shares at any time after a predetermined date,
irredeemable preference share and perpetual debt instruments, the equity component that is
recognized and measured as per NFRSs as equity as well shall be presented under this heading.
12. Share Premium
The amount of money collected on issue of shares in excess of its face value shall be presented
under this heading. The outstanding amount in this account shall not be considered eligible for
distribution of cash dividend.
13. Retained Earnings
The accumulated profits which has not been distributed to shareholders and has been ploughed
back in the licensed institution’s operations and is free for distribution of dividend to the
shareholders shall be presented under this heading.
14. Reserves
Licensed institution shall include the amounts received from allocation of profits or retained
earnings in connection with maintaining reserves or created from any other process. Normally,

184
amount shall be credited to this heading having debited the accumulated profit and while using
these reserves, the concerned reserve account shall have to be debited. Followings are the
additional clarification of account head under reserve.
(a) General Reserve:
General reserve is the statutory reserve. In this reserve, the amount transformed from
appropriation of net profit according to the Banks and Financial Institutions Act, 2073
shall be included. No type of dividend (cash or bonus share) shall be distributed from the
amount in general/statutory reserve. Approval of NRB shall be required in order to use
the amount in this reserve.
(b) Exchange Equalization Reserve
Exchange equalization reserve is a statutory reserve. An institution which has earned
foreign exchange revaluation gain on foreign currency other than India currency has to
allocate 25 percent of such revaluation gain to this reserve as per provision of the Bank
and Financial Institution Act. Any amount allocated to exchange equalization reserve as
per the provision of the Bank and Financial Institutions Act, shall be presented under this
heading.
(c) Fair Value Reserves
The fair value reserve comprises the cumulative net change in the fair value of financial
assets that are measured at fair value and the changes in fair value is recognized in other
comprehensive income, until the assets are derecognized. The cumulative amount of
changes in fair value of those financial assets shall be presented under this account head.
(d) Assets Revaluation Reserve
Any reserve created from revaluation of assets (such as Property & Equipment, Intangible
Assets, Investment Property) shall be presented under this heading. Revaluation reserves
often serve as a cushion against unexpected losses but may not be fully available to
absorb unexpected losses due to the subsequent deterioration in market values and tax
consequences of revaluation.
(e) Capital Reserve
The capital reserve represents the amount of those reserves which are in nature of capital
and which shall not be available for distribution of cash dividend. The amount from share
forfeiture due to non-payment of remaining amount for the unpaid shares, capital grants
received in cash or kind, capital reserve arising out of merger and acquisition etc should
be presented under this heading.
(f) Special Reserve
Any special reserve that is created as per the specific requirement of NRB directive or
special instruction of NRB shall represent special reserve. The amount allocated to this
reserve by debiting retained earning account shall be presented under this heading.
(g) Capital Redemption Reserve
This head shall include the statutory reserve created for making payment towards
Redeemable Non-Convertible Preference Shares.
(h) Dividend Equalization Fund
For the purpose of maintaining uniformity in dividend payment, certain amount of profit
during the year of profit making may be transferred shall be presented under this account
head. Dividend may be distributed by debiting this account with the approval of the
Board of Directors and endorsed by the General meeting.
(i) Capital Adjustment/Equalization Fund

185
 Any amount that is allocated from the amount retained profit to a reserve that is created
for the raising capital of the Bank as well as calls is advance amount to make up
minimum paid up capital amount shall be presented under this account head.
(j) Corporate Social Responsibility Fund
The fund created for the purpose of corporate social responsibility by allocating profit
shall be presented under this account head.
(k) Investment Adjustment Reserve
It is a regulatory reserve created as a cushion for adverse price movements in bank's
investments as directed by the Directives of Nepal Rastra Bank.
(l) Actuarial Gain/Loss Reserve
Actuarial gain or loss that represents change in actuarial assumptions used to value
employee obligations shall be presented under this account head.
(m) Regulatory Reserve
The amount that is allocated from profit or retained earnings of the institution to this
reserve as per the Directive of NRB for the purpose of implementation of NFRSs and
which shall not be regarded as free for distribution of dividend (cash as well as bonus
shares) shall be presented under this account head. The amount allocated to this reserve
shall include interest income recognized but not received in cash, difference of loan loss
provision as per NRB directive and impairment on loan and advance as per NFRSs (in
case lower impairment is recognized under NFRSs), amount equals to deferred tax assets,
actual loss recognized in other comprehensive income, amount of goodwill recognized
under NFRSs etc.
(n) Client Protection Fund
This fund constitutes amount allocated from profit as per NRB directives for the purpose
of the welfare of the customers.
(o) Other Reserve Fund
Any reserve created with specific or non-specific purpose (except stated in above) shall
be presented under this by disclosing accounting heads.

Brief Explanations on Accounting Heads of the Statement of Profit or Loss Account

1. Interest Income
The interest income recognized as per NFRSs shall be presented under this head. This heading
shall include interest income on loan and advance, investment securities except on those
investment securities measure at fair value through profit or loss, cash and and cash equivalent,
due from Nepal Rastra Bank, due from BFIs, loan and advances to staff etc.
2. Interest Expense
The interest expenses recognized as per NFRSs shall be presented under this head. The interest
accrued on deposits collected, debt securities issued, borrowings obtained, subordinated
liabilities, amount due to bank and financial institutions, due to NRB etc. shall be presented
under this heading.
3. Fees and Commission Income
Fee income is earned for diverse ranges of services provided by the institution to its customers.
Fee income arises on the execution of a significant act completed or from provision of services
service fees , Loan documentation fee, loan management fee, commitment fee, card issuance
and renewal fees, prepayment and swap fee, remittance fee, , brokerage etc. should be presented
under this heading. The fees and commission income that are integral to the effective interest
rate on the financial assets are included in the measurement of the effective interest rate and

186
 shall not be recognized as income, however immaterial amount can be recognized in profit or
loss account as income.
4. Fees and Commission Expense
Payouts on account of fee and commission for services obtained by the institution shall be
presented under this account head. This account head shall include card related fees, guarantee
commission, brokerage expenses etc. The fees and commission expense that are integral to the
effective interest rate on the financial liability are included in the measurement of the effective
interest rate and shall not be recognized as expense.
5. Net Trading Income
Trading income comprises gains less losses relating to trading assets and liabilities, and
includes all realized interest, dividend and foreign exchange differences as well as unrealized
changes in fair value of trading assets and liabilities shall be presented under this account head.
6. Other Operating Income
Receipt of all other operating income not specifically provided under the income heads above
shall be booked and presented under this head. This shall include foreign exchange revaluation
gain, gain/loss on sale of available for sale securities, dividend on available for sale securities,
gain/loss on sale of property and equipment, gain/loss on sale of investment properties,
operating lease income, gain/loss on sale of gold and silver, finance income of finance lease etc.
7. Impairment charge/(reversal) for loan and other losses.
Impairment loss recognized as per NFRSs on loan and other losses shall be presented under this
account head. It shall includes impairment charge/reversal on loan and advances to customers,
loan and advances to bank and financial institutions, investment securities, placement with bank
and financial institutions, property and equipment, goodwill and intangible assets, investment
properties etc.
8. Personnel Expenses
All expenses related to employees of a institution shall be included under this head. Expenses
covered under this head include employees' salary, allowances, pension, gratuity, contribution
to provident fund, training expenses, uniform expenses, insurance, staff bonus, finance expense
under NFRSs, cash-settled share-based payments etc.

9. Other Operating Expenses

All operating expense other than those relating to personnel expense are recognized and
presented under this account head. The expenses covered under this account head shall include
office administration expense, other operating and overhead expense, directors' emoluments,
remuneration and non audit fee paid to auditors, professional and legal expense, branch closure
cost expense, redundancy cost expense, expense of restructuring, impairment of non financial
assets, expense of corporate social responsibility, onerous lease provisions etc.
10. Depreciation and Amortization
Depreciation is the systematic allocation of the depreciable amount of an asset over its useful
life. Amortization is the systematic allocation of the depreciable amount of an intangible asset
over its useful life. Depreciation measured and recognized as per NFRSs on property and
equipment, and investment properties, and amortization of intangible assets shall be presented
under this account head.
11. Non Operating Income/Expense
The income and expenses that have no direct relationship with the operation of transactions
shall be presented under this head. The income/expense covered under this account head shall
include loan written off, recovery of loan, redundancy provision, expense of restructuring etc
12. Income Tax Expense
The amount of income tax on net taxable profit shall be recognized and presented under this
account head. This account head shall include current tax expense and deferred tax
expense/deferred tax income.

Brief Explanations on Accounting Heads of the Statement of Other Comprehensive Income

1. Fair value reserve relating to investment in equity instruments

187
 Net changes in fair value of equity instrument that are measured at fair value and the changes in
fair value is required to be recognized in other comprehensive income shall be recognized and
presented under this account head. The changes may be subsequently reclassified to profit and
loss in accordance with the relevant NFRSs shall also be deducted from the fair value reserve.
2. Changes in revaluation reserve
Changes in revalued amount of property and equipment, and intangible assets shall be presented
under this account head.
3. Cash flow hedge
When a derivative is designated as the hedging instrument in a hedge of the variability in cash
flows attributable to a particular risk associated with a recognised asset or liability or a highly
probable forecast transaction that could affect profit or loss, the effective portion of changes in
the fair value (losses) of the derivative is recognised and presented in Other comprehensive
income under this account head. The changes may be subsequently reclassified to profit and
loss in accordance with the relevant NFRSs shall also be deducted from the fair value reserve.
4. Net actuarial gain/loss on defined benefit plans
Re-measurement gain/losses arising from experience adjustments and changes in actuarial
assumptions are recognized in the period in which they occur, directly in other comprehensive
income and shall be presented under this account head.
5. Income tax relating to these items
The income tax relating to the items shown in other comprehensive income shall be presented
under this head.

188
 lgb]{zg kmf=g+= 3$=@
...................... Limited
Unaudited Financial Results (Quarterly)
As at ........... Quarter (...../...../200...) of the Fiscal Year 200.../200...
Rs. in '000
This Quarter Previous Quarter Corresponding Previsous
S.No. Particulars
Ending Ending Year Quarter Ending
1 Total Capital and Liabilities (1.1 to 1.7)
1.1 Paid up Capital
1.2 Reserve and Surplus
1.3 Debenture and Bond
1.4 Borrowings
1.5 Deposits (a+b)
a. Member
b. Public
1.6 Income Tax Liability
1.7 Other Liabilities
2 Total Assets (2.1 to 2.7)
2.1 Cash and Bank Balance
2.2 Money at Call and Short Notice
2.3 Investments
2.4 Loans and Advances
2.5 Fixed Assets
2.6 Non Banking Assets
2.7 Other Assets
Up to This Up to Previous Up to Corresponding
3 Profit and Loss Account
Quarter Quarter Previous Year Quarter
3.1 Interest Income
3.2 Interest Expense
A. Net Interest Income (3.1 - 3.2)
3.3 Fees, Commission and Discount
3.4 Other Operating Income
3.5 Foreign Exchange Gain/Loss (Net)
B. Total Operating Income (A+3.3+3.4+3.5)
3.6 Staff Expenses
3.7 Other Operating Expenses
C. Operating Profit Before Provision (B -3.6 - 3.7)
3.8 Provision for Possible Losses
D. Operating Profit (C -3.8)
3.9 Non Operating Income/Expenses (Net)
3.1O Write Back of Provision for Possible Loss
E. Profit from Regular Activities (D+3.9+3.10)
3.11 Extraordinary Income/Expenses (Net)
F. Profit before Bonus and Taxes (E +3.11)
3.12 Provision for Staff Bonus
3.13 Provision for Tax
G. Net Profit/Loss (F - 3.12 - 3.13)
At the End of At the End of
At the End of
4 Ratios This Corresponding Previous
Previous Quarter
Quarter Year Quarter
4.1 Capital Fund to RWA
4.2 Non Performing Loan (NPL) to Total Loan
4.3 Total Loan Loss Provision to Total NPL
4.4 Cost of Funds

189
k|li6s/0f
-s_ jf;nftsf zLif{sx?sf] ;+lIfKt JofVof
k'FhL tyf bfloTjtk{m
!= z]o/ k'FhL
o; zLif{sdf Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfsf] r'Qmf z]o/ k'FhL pNn]v x'g' kg]{5 .
;l~rt d'gfkmf jf hu]8f /sdaf6 af]g; z]o/ hf/L ePdf o;/L hf/L u/L z]o/ k'FhLdf
hDdf u/]sf] /sdnfO{ ;d]t cg';"rL $=! df pNn]v (Disclose)ug'{ kg]{5 . z]o/ k'FhL;Fu
;DalGwt ljj/0f cg';"rL $=! adf]lhd x'g' kg]{5 / ;f]xL cg';"rLsf] qmd ;+Vof !=^ sf]
s'n /sd jf;nftsf] o; zLif{sdf hgfpg' kg]{5 .

@= hu]8f tyf sf]ifx?

Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfn] hu]8f sfod ug]{ l;nl;nfdf gfkmfaf6 afF8kmfF8 e}
cfPsf jf cGo s'g} k|lqmofaf6 ;[hgf ePsf tyf gfkmf–gf]S;fg lx;fjdf afF8kmfF8 gu/L
;~ro u/L /flvPsf] /sdx?nfO{ o; zLif{s -cg';"rL $=@_ df hgfpg' kg]{5 . o;
zLif{sdf ;fdfGotM gfkmf–gf]S;fg afF8kmfF8 lx;fjdf vr{ hgfO{ hDdf ug'{ kg]{ / oL hu]8f
k|of]u ubf{ ;DalGwt hu]8f tyf sf]if lx;fjdf vr{ hgfpg' kg]{5 .

-s_ ;fwf/0f÷j}wflgs hu]8f sf]if

;fwf/0f hu]8f sf]if eg]sf] j}wflgs hu]8f sf]if (Statutory Reserve) xf] . o; cGtu{t
a}+s tyf ljQLo ;+:yf ;DaGwL P]g cg';f/ v'b d'gfkmf ljlgof]hgaf6 ;fl/Psf] /sd
;dfj]z ug{' kg]{5 . ;fwf/0f÷j}wflgs hu]8f sf]ifdf /x]sf] /sdaf6 s'g} klg
k|sf/sf] nfef+z -gub jf af]g; z]o/_ ljt/0f ug{ kfOg] 5}g . pQm sf]ifdf /x]sf]
/sd k|of]u ug{ o; a}+ssf] :jLs[lt lng' kg]{5 .
-v_ k'FhLut hu]8f sf]if
k'FhLut hu]8f sf]if cGt{ut b]xfosf zLif{sx? /xg] 5g\ .
-c_ z]o/ lk|ldod
Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfn] cfˆgf] z]o/ hf/L ubf{ z]o/sf] c+lst d"No
eGbf a9L b/n] hf/L u/]sf] /x]5 eg] pQm a9L /sd hlt o; lx;fjdf hDdf ug'{
kg]{5 . o; lx;fjdf /xg] /sd gub nfef+z ljt/0f k|of]hgsf] nflu of]Uo dflgg]
5}g .
-cf_ k'FhLut hu]8f
o; cGtu{t lgDg /sdx? /fVg' kg]{5 .
– r'Qmf gePsf] z]o/sf] afFsL /sd dfu ubf{ e'QmfgL gu/]sf] sf/0fn] pQm
z]o/nfO{ hkmt u/L k|fKt x'g cfPsf] /sd .
– kF'hLut cg'bfg jfkt k|fKt x'g cfPsf] lhG;L tyf gub /sd .
– n3'ljQ ljQLo ;+:yfx? Ps cfk;df dh{ tyf k|fKtL x'Fbf :jfk /]l;of]df km/s
k/]sf] sf/0f art x'g cfpg] z]o/ k'FhL jfktsf] /sd o; lx;fjdf hDdf ug'{
kg]{5 .
-O_ ;DklQ k'gd"{NofÍg hu]8f (Assets Revaluation Reserve)
sDkgLn] ;DklQsf] k'gd{"NofÍg u/L ;[hgf x'g cfPsf] hu]8fnfO{ o; cGtu{t /fVg'
kg]{ 5 .
-O{_ cGo k'FhLut hu]8f

190
 -u_ nfef+z ;dLs/0f sf]]if
nfef+zdf Ps?ktf sfod ug{] p2]Zon] gfkmf ePsf] cj:yfdf gfkmfaf6 o; vftfdf
hDdf ug{;lsGf] 5 . To:tf] cj:yfdf ;~rfns ;ldltsf] k|:tfj / ;fwf/0f ;efvf]
cg'df]bgdf o; vftf vr{ u/L nfef+z lbg ;lsg] 5 .
-3_ k'FhL ;dfof]hg sf]if
o; a}+saf6 tf]lsPsf] Go"gtd r'Qmf k'FhL k'¥ofpg k'FhL ;dfof]hg sf]if v8f u/L
/fv]sf] /sd o; zLif{s cGtu{t /fVg' kg]{5 .
-ª_ ;l~rt gfkmf÷gf]S;fg
o; cGtu{t gfkmf÷gf]S;fg afF8kmfF8 lx;fjdf b]lvPsf] ;l~rt gfkmf jf ;l~rt
gf]S;fgnfO{ b]vfpg' kg]{ 5 . ;l~rt gf]S;fgnfO{ C0ffTds lrGx lbO{ jf sf]i7 -===_ leq
b]vfpg' kg]{5 .
-r_ cGo hu]8f sf]if
s'g} vf; p2]Zo lnP/ jf glnO{sg cGo s'g} hu]8f sf]if -dfly plNnlvt afx]s_ v8f
u/]df zLif{s vf]nL o; cGtu{t /fVg' kg]{5 .
#= C0fkq tyf aG8
n3'ljQ ljQLo ;+:yfn] C0fkq tyf aG8 hf/L u/L k'FhL p7fPsf] ePdf pQm /sdnfO{ o;
zLif{s cGtu{t cg';"rL $=# cGtu{t ;DalGwt pks/0fsf] gfd v'nfO{ pNn]v ug'{ kg]{5 .
jf;nftsf] o; zLif{sdf hgfOg] /sd cg';"rL $=# sf] s'n /sd;Fu a/fa/ x'g' kg]{5 .
$= ltg{ afFsL shf{ -;fk6L_
n3'ljQ ljQLo ;+:yf cfk'mn] shf{ ;fk6 lnO{ ltg{ afFsL /x]sf] s'n /sdnfO{ o; zLif{sdf
hgfpg' kg]{5 . o; zLif{s ;DaGwL ljj/0f cg';"rL $=$ df pNn]v ug'{ kg]{5 .
%= lgIf]k bfloTj
n3'ljQ ljQLo ;+:yfn] lgIf]kstf{x?af6 kl/rfng u/]sf] s'n lgIf]k o; zLif{s cGtu{t
b]vfpg' kg]{5 . o; zLif{s ;DaGwL ljj/0f cg';"rL $=% adf]lhd x'g' kg]{5 .
^= k|:tfljt tyf e'QmfgL lbg afF+sL nfefF;
k|:tfljt tyf ;fwf/0f;efn] kfl/t u/]sf] t/ e'StfgL u/L g;s]sf] nfef+; /sd o;
cGtu{t /fVg' kg]{5 .
&= cfos/ bfloTj
n3'ljQ ljQLo ;+:yfn] o; zLif{s cGtu{t cfos/ P]g adf]lhd e'QmfgL ug'{ kg]{ cfos/
jfktsf] Joj:yf /sd /fVg' kg]{5 . clu|de'QmfgL ePsf] cfos/ /sd 36fP/ v'b ltg{
afFsL cfos/ eP dfq o; zLif{s cGtu{t /fVg'' kg]{5 . olb cfos/ bfloTj eGbf clu|d
s/ e'QmfgL /sd a9L /x]df v'b /sd cGo ;DklQdf b]vfpg' kg]{5 .
*= cGo bfloTj
n3'ljQ ljQLo ;+:yfsf] lx;fadf b]lvPsf dfly plNnlvtk'FhL tyf bfloTjx? afx]ssf cGo
s'g} klg lsl;dsf bfloTjx? o; zLif{sdf b]vfpg' kg]{5 . o;df lbOPsf] pkzLif{sx?
;Lldt /x]sf] dflgPsf] 5}g / ;+:yfn] cfjZostf cg';f/ cGoq k|bz{g ug{ g;lsg]
zLif{sx? o;df /fVg ;Sg]5 .
-s_ e'QmfgL lbg aFfsL af]g;
sd{rf/LnfO{ e'QmfgL lbg afFsL] af]g; /sd o; cGtu{t /fVg' kg]{5 .
-v_ lgIf]kdf e'QmfgL lbg afF+sL Aofh
lgIf]kdf e'QmfgL lbg afFsL] Aofh /sd o; cGtu{t /fVg' kg]{5 .

191
 -u_ ;fk6Ldf e'QmfgL lbg aFfsL Aofh
n3'ljQ ljQLo ;+:yfn] shf{ tyf ;fk6Ldf e'QmfgL lbg aFfsL Aofh /sd o;
cGtu{t /fVg' kg]{5 .
-3_ ;08«L qm]l86;{
n3'ljQ ljQLo ;+:yfsf] b}lgs sfd sf/afxLsf l;nl;nfdf e'QmfgL lbg' kg]{ t/ cGo
zLif{s cGtu{t gkg]{ bfloTjx? o; zLif{s cGtu{t /fVg' kg]{5 .
-ª_ n]vfk/LIf0f z'Ns
n]vfk/LIf0f sfo{ u/] afkt n]vfkl/IfsnfO{ e'QmfgL lbg aF+fsL /sd o; zLif{s
cGtu{t /fVg' kg]{5 .
-r_ pkbfg sf]if
n3'ljQ ljQLo ;+:yfn] cfˆgf] sd{rf/L lgodfjnL cg';f/ sd{rf/Lx?k|ltsf] pkbfg
jfktsf] bfloTj /sd o; zLif{s cGtu{t /fVg' kg]{5 .
-5_ sd{rf/L ;~rosf]if
n3'ljQ ljQLo ;+:yfn] sd{rf/LnfO{ ;~ros]fif Affkt k|bfg ug{sf] nflu sd{rf/Lsf]
dfl;s tnaaf6 s§f ul/Psf], ;+:yfn] yk u/]sf] / To; sf]ifn] cfh{g u/]sf] Aofh
tyf cfDbfgL jfktsf] bfloTj /sd o; zLif{s cGtu{t /fVg' kg]{5 .
-h_ zfvf lx;fa
n3'ljQ ljQLo ;+:yfsf] ljleGg zfvfsf] lx;fa ldnfgubf{ qm]l86 Jofn]G; cfPdf o;
zLif{s cGtu{t k|:t't ug{' kg]{5 .
-em_ ljbf jfktsf] Joj:yf
n3'ljQ ljQLo ;+:yfn] cfˆgf] sd{rf/L lgodfjnL cg';f/ sd{rf/Lx?k|ltsf] ljbf
jfktsf] bfloTj /sd o; zLif{s cGtu{t /fVg' kg]{5 .
-`_ e'QmfgL lbg'kg]{ lanx?
;+:yfn] e'QmfgL lbg afFsL lanx?sf] /sd ;dfj]z ug'{kg]{ 5 .
;DklQtk{m
!= gub df}Hbft
n3'ljQ ljQLo ;+:yfsf] cfˆgf] 9's'6Ldf :jb]zL Pjd\ ef/tLo d'b|fdf /x]sf] s'n gub
df}Hbft /sd o; zLif{sdf pNn]v ug'{ kg]{5 .
@= g]kfn /fi6« a}+sdf /x]sf] df}Hbft
Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfn] g]kfn /fi6« a}+sdf Aofh k|fKt gx'g] u/L hDdf u/]sf]
s'n /sdnfO{ o; zLif{sdf b]vfpg' kg]{5 .
#= a}+s÷ljQLo ;+:yfdf /x]sf] df}Hbft
Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfn] :jb]zL tyf ljb]zL a}+s tyf ljQLo ;+:yfx?df
hDdf u/]sf] s'n /sdnfO{ o; zLif{sdf b]vfpg' kg]{5 . o; zLif{ssf] /sd cg';"rL $=&
sf] s'n /sd;Fu a/fa/ x'g' kg]{5 .
$= dfu tyf cNk ;"rgfdf k|fKt x'g] /sd
o; zLif{sdf j9Ldf & lbg;Ddsf] e'QmfgL cjlw (Maturity Period) sfod u/L dfu
ugf{;fy jf 5f]6f] cjlwsf] ;"rgf -$* 306f_ df e'QmfgL k|fKt x'g] zt{df cGo
Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfdf Aofh k|fKt x'g] u/L nufgL ul/Psf] /sd pNn]v
ug'{ kg]{5 .

192
 %= nufgL
n3'ljQ ljQLo ;+:yfn] ljleGg z]o/ tyf cGo lwtf]kqdf u/]sf] nufgLnfO{ nufgL ;DaGwL
lgb]{zg adf]lhd d"NofÍg u/L cg';"rL $=* / $=*-s_ cg';f/ b]vfpg' kg]{5 .
^= shf{ ;fk6
n3'ljQ ljQLo ;+:yfn] k|bfg u/]sf] s'n shf{ ;fk6df shf{ gf]S;fgL jfkt Joj:yf u/]sf]
/sd 36fO{ o; zLif{s cGtu{t v'b shf{ ;fk6sf] dxndf b]vfpg' kg]{5 . pQm /sd
cg';"rL $=( cg';f/ b]vfpg' kg]{5 .
n3'ljQ ljQLo ;+:yfsf] sd{rf/LnfO{ sd{rf/L ljlgodfjnL cg';f/ k|bfg ul/g] shf{
;'ljwfnfO{ o; zLif{sdf gb]vfO{ jf;nftsf] ;DklQ / hfoh]yf tk{msf] cGo ;DklQ zLif{s
cGtu{t b]vfpg' kg]{5 .
&= l:y/ ;DklQ
n3'ljQ ljQLo ;+:yfsf] :jfldTjdf /x]sf] :yfoL k|s[ltsf ;DklQx?sf] n]vfÍg o; zLif{sdf
u/L ;DklQsf] s'n d"Nodf x|f; s§f u/L afFsL /x]sf] /sdnfO{ jf;nftsf] o; zLif{sdf
b]vfpg' kg]{5 . o; zLif{sdf hgfOg] /sd cg';"rL $=!) df pNn]v ug'{ kg]{5 .
*= u}/–a}+lsË ;DklQ
o; zLif{s cGtu{t u}/–a}+lsË ;DklQ / ;f] sf] nflu ul/Psf] Joj:yf /sdsf] v'b cj:Yff
b]vfpg' kb{5 . o; zLif{sdf hgfOg] /sd cg';"rL $=!! df pNn]v ug'{ kg]{5 .
(= cGo ;DklQ
dfly pNn]v ePsf afx]s cGo s'g} klg zLif{sdf /x]sf] ;DklQx? (Tangible or Intangible)
o; zLif{sdf b]vfpg' kg]{5 . o;df /xg] /sdx?df d;nGb df}Hbft, Ohfhtkqk|fKt n3'ljQ
ljQLo ;+:yfsf] sd{rf/LnfO{ sd{rf/L ljlgodfjnL cg';f/ k|bfg ul/g] ;fk6L tyf ;'ljwf,
nufgLdf c;'n ug{ afFsL cfDbfgL, shf{df c;'n ug{ afFsL Aofh, ;08«L 8]6;{, dfu{:y
;DklQx?, ckn]vg x'g afFsL vr{ cflb kg]{5g\ . o; zLif{sdf b]vfOg] ;DklQx?df ul/Psf]
;Defljt gf]S;fgL Joj:yf 36fO{ cfpg] v'b /sd dfq cg';"rL $=!@ df pNn]v ug'{ kg]{5 .
shf{df c;'n ug{ afFsL Aofhdf d'NtjL lx;fjdf ;fl/Psf] /sd 36fO{ cfpg] /sd qm=;= # df
b]vfpg' kb{5 .
;Defljt bfloTjx?
-s_ ;+:yfsf] ;Defljt bfloTjx?nfO{ ljQLo ljj/0fsf] cg';"rL $=!# df tf]lsPsf] 9fFrf
cg';f/ laefhg u/L s'n /sd o; zLif{s cGtu{t /fVg' kg]{5 .
-v_ z]o/df nufgL u/]sf]df z]o/ jfkt e'QmfgL ug'{ kg]{ k'/} /sd e'QmfgL ePsf] /x]g5 eg]
e'QmfgL lbg afFsL /sd o; zLif{sdf b]vfpg' k5{ .
-u_ cfos/ jfktsf] ;Defljt bfloTj sf] s'n /sdnfO{ o; zLif{s cGtu{t /fVg' kg]{5 .
-3_ dfly plNnlvt bfloTj afx]s n3'ljQ ljQLo ;+:yfsf] cGo ;Defljt bfloTj 5g\ eg] ;f]
;d]tnfO{ cg';"rL $=!# cGtu{t b]vfpg' kg]{5 .
-v_ gfkmf–gf]S;fg lx;fjsf zLif{sx?sf] ;+lIfKt JofVof
!= Aofh cfDbfgL
n3'ljQ ljQLo ;+:yfn] k|bfg u/]sf] shf{÷;fk6df k|fKt x'g' kg]{ AofhnfO{ gub k|fKtLsf]
cfwf/df cfDbfgL jfFwL o; zLif{sdf b]vfpg' kg]{5 . ;+:yfsf] Aofh cfDbfgLnfO{ cg';"rL
$=!$ adf]lhd pNn]v ug'{ kg]{5 .

193
 t/ o; Joj:yfn] c;f/ dlxgf;Dddf kfs]sf] Aofh jiff{Gtkl5sf] ;fpg !% ut]leq k|fKt
ePdf ;f] /sdnfO{ a}+s tyf ljQLo ;+:yfx?n] cf–cfˆgf] cfDbfgL n]vfÍg ;DaGwL gLltdf
:ki6 v'nfO{ ut cfly{s jif{sf] gfkmf gf]S;fg lx;fjdf cfDbfgL hgfpg jfwf k'u]sf] dflgg]
5}g .
@= Aofh vr{
n3'ljQ ljQLo ;+:yfn] :jLsf/ u/]sf] lgIf]kdf tyf lnPsf] ;fk6Ldf plNnlvt cjlwdf ltg'{
kg]{ Aofh /sdnfO{ æAofh vr{Æ lx;fj zLif{sdf vr{ n]Vg' kg]{5 . gfkmf–gf]S;fg lx;fjsf]
o; zLif{sdf hgfOg] s'n /sd cg';"rL $=!% df pNn]v ug'{ kg]{5 .
#= sldzg tyf cGo ;~rfng cfDbfgL
n3'ljQ ljQLo ;+:yfn] cfˆgf] sf/f]af/ ;~rfngsf] l;nl;nfdf plNnlvt cjlwdf cfh{g
u/]sf] sldzg tyf cGo s'g} klg cfDbfgLnfO{ o; zLif{sdf hgfO{ cg';"rL $=!^ cg';f/
b]vfpg' kg]{5 .
$= sd{rf/L vr{
n3'ljQ ljQLo ;+:yfsf sd{rf/Lx?sf] lgldQ eP u/]sf] vr{x?sf] s'n /sd o; zLif{sdf
hgfpg' kg]{5 . o; zLif{sdf ;dfj]z x'g] vr{x?df sd{rf/L tnj, eQf, k]G;g, pkbfg
vr{, ;~rosf]if yk, tflnd vr{, kf]zfs vr{, jLdf cflb kg]{5g\ . o; zLif{sdf hgfO{g]
/sd cg';"rL $=!& cg';f/ pNn]v ug'{ kg]{5 .
%= cGo ;~rfng vr{
n3'ljQ ljQLo ;+:yfn] cfˆgf] sfof{no ;~rfngsf] l;nl;nfdf eP÷u/]sf cGo ;Dk"0f{
;~rfng vr{x?sf] s'n /sd of] zLif{sdf hgfpg' kg]{5 . o; zLif{sdf pNn]v ul/g] /sd
cg';"rL $=!* df pNn]v ug'{ kg]{5 .
^= ;6xL 36j9 gf]S;fg
;6xL 36a9 cfDbfgL÷gf]S;fg lx;fjdf b]lvPsf] v'b df}Hbft C0ffTds /x]df of] zLif{sdf
b]vfpg' kg]5 { .
&= ;Defljt gf]S;fgL Joj:yf
hf]lvdo'Qm ;DklQ (Risk assets)sf] nflu o; a}+ssf] lgb]{zg adf]lhd /fVg'kg]{ Joj:yf
(Provision)gfkmf÷gf]S;fg lx;fjsf] o; zLif{sdf vr{ hgfO{ cg';"rL $=!( cg';f/ pNn]v
ug'{ kg]{5 . o:tf] Joj:Yffsf] cg'dfg q}dfl;s ?kdf ug'{ kg]{5 .
*= u}/–;~rfng cfDbfgL÷gf]S;fg
sf/f]af/sf] l;nl;nfdf k|ToIf ?kn] ;~rfng;+u ;DalGwt g/x]sf cfDbfgL tyf vr{x?
o; zLif{s cg';f/ pNn]v ug'{ kg]{5 . o; zLif{sdf hgfOg] /sd cg';"rL $=@) cg';f/
pNn]v ug'{ kb{5 .
(= ;Defljt gf]S;fgL Joj:yfaf6 lkmtf{
hf]lvdo'Qm ;DklQx? (Risk assets)sf] nflu ul/Psf] Joj:yf /sd a9L ePdf a9L ePsf]
/sd lkmtf{ cfDbfgL (Write back) ug'{ kg]{ cj:Yff cfPdf o; zLif{s cGtu{t b]vfO{
cg';"rL $=@! cg';f/ pNn]v ug'{ kg]{5 .

194
 !)= c;fdfGo sf/f]af/x?af6 ePsf] cfDbfgL÷vr{
c;fdfGo sf/f]af/x?af6 ePsf] cfDbfgL÷vr{ cGtu{t dfly plNnlvt cGo zLif{sx? jfx]s
v'b Aofh cfDbfgLsf] % k|ltzteGbf a9L /x]sf ;a} vr{ tyf cfDbfgLsf] nflu cg;"rL
$=@@ cg';f/ cnUu} zLif{sdf b]vfpg' kg]{5 .
!!= sd{rf/L af]g; Joj:yf
sd{rf/L jf]g;sf] Joj:yf ubf{ gfkmf–gf]S;fg lx;fjsf] ;Dk"0f{ sf/f]af/ kl5sf] v'b d'gfkmf -
jf]g; Joj:yf ;d]t_ nfO{ cfwf/ lng' kg]{5 . ljBdfg sfg'g adf]lhd v'b gfkmfaf6
tf]lsPsf] k|ltztn] jf]g;sf]nflu 5'6\Øfpg' kg]{ /sdnfO{ o; zLif{s dfkm{t gfkmf–gf]S;fg
lx;fjdf vr{ hgfpg' kg]{5 .
!@= cfo s/ Joj:yf
v'b s/ of]Uo gfkmfdf nfUg] cfo s/ jfktsf] /sd o; zLif{sdf vr{ n]Vg' kg]{5 . n3'ljQ
ljQLo ;+:yfn] cfo s/ P]g tyf k|rlnt cfly{s sfg'gn]] 5'6 lbPsf / dfGotf glbOPsf
vr{x?sf] lx;fj u/L s/ of]Uo gfkmf sfod ug'{kg]{ 5 / ;f]xL cg'dflgt s/ of]Uo gfkmfsf]
cfwf/df cfo s/ ;DaGwL efjL bfloTj lgwf{/0f u/L o; zLif{s dfk{mt gfkmf–gf]S;fg
lx;fjdf vr{ hgfpg' kg]{5 .
!#= v'b gfkmf÷gf]S;fg
o; zLif{sdf /x]sf] /sdnfO{ ;f]xL jif{sf]÷cjlwsf] ægfkmf–gf]S;fg jfF8kmfF8 lx;fjÆ sf] o;
jif{sf] d'gfkmf jf o; jif{sf] gf]S;fg zLif{sdf b]vfpg' kg]{5 .
-u_ gfkmf–gf]S;fg jfF8kmfF8 lx;fj ;DaGwL zLif{sx?sf] ;+lIfKt JofVof
vr{ tk{msf] ljj/0f -Debit tkm{_
!= ut jif{;Ddsf] ;l~rt gf]S;fg
n3'ljQ ljQLo ;+:yfsf] lx;fjdf ut cfly{s jif{;Ddsf] ;l~rt 3f6f /x]sf] cj:yfdf o;
zLif{sdf hgfpg' kg]{5 .
@= ;fwf/0f hu]8f sf]if
r'Qmfk'FhLsf] bf]Jj/ geP;Dd k|To]s jif{sf] v'b gfkmfaf6 sDtLdf jL; k|ltzt /sd
;fwf/0f hu]8f sf]ifdf jfF8kmfF8 ug'{ kg]{5 .
#= e}kl/ cfpg] hu]8f
cfˆgf] v'b gfkmfaf6 s]xL c+z 5'6\ofO{ æe}k/L cfpg] hu]8fÆ zLif{sdf /fVg] lg0f{o u/]df
To:tf] /sd o; sf]ifdf afF8kmfF8 ug'{ kg]{5 .
$= ;+:yf ljsf; sf]if
cfˆgf] gfkmfnfO{ ;+:yf ljsf; sf]ifdf hDdf ug]{ u/L jfF8kmFf8 ug]{ lg0f{o u/]df ;f]
adf]lhdsf] /sd o; zLif{sdf b]vfpg' kg]{5 .
%= nfef+z;dLs/0f sf]if
;+:yfsf] gfkmfaf6 s]xL /sd cfufdL jif{x?df nfef+z;dLs/0f ug]{ p2]Zon] jfF8kmfF8 u/L
5'§} /fVg rfx]df To:tf] /sdnfO{ o; zLif{s dfkm{t jfF8kmfF8 lx;fjdf vr{ hgfpg' kg]{5 .
^= sd{rf/L ;DaGwL hu]8fx?

195
 ;+:yfsf] sd{rf/Lx?;+u ;DalGwt s'g} k|sf/sf sNof0fsf/L sf]if jf cGo s'g} lsl;dsf
sf]ifx?df gfkmfsf] s]xL c+z jfF8kmfF8 ug]{ ePdf o; zLif{s dfk{mt jfF8kmfF8 lx;fjdf vr{
hgfpg' kg]{5 .
&= k|:tfljt nfef+z
cfˆgf] gfkmfsf] s]xL c+z nfef+z ljt/0f ug{ k|:tfj u/]sf] ePdf ;f] /sdnfO{ o; zLif{ssf]
afF8kmfF8 lx;fjdf vr{ hgfpg' kg]{5 .
*= k|:tfljt jf]g; z]o/
cfˆgf] ;l~rt d'gfkmfnfO{ k'FhLs/0f u/L ljBdfg z]o/jfnfx?nfO{ af]g; z]o/ k|bfg ug]{ jf
z]o/s} r'Qmf d"No a9fpg] lg0f{o u/]df ;f] jfktsf] /sddWo] ;l~rt d'gfkmfaf6 hlt
k|of]u x'g] xf] ;f] /sdnfO{ gfkmf–gf]S;fg afF8kmfF8 lx;fadf vr{ n]vL o; zLif{sdf hDdf
ug'{ kg]{5 .
(= ljz]if hu]8f sf]if
o; a}+ssf] lgb]{zg adf]lhd s'g} klg lsl;dsf] ljz]if hu]8f sf]ifx? v8f ug{ ;l~rt
d'gfkmf k|of]u ug'{kbf{ o; zLif{s dfk{mt afF8kmfF8 lx;fjdf vr{ hgfpg' kg]{5 .
!)= ;6xL 36a9 sf]if
ljb]zL d'b|fsf] k'gd"{NofÍgaf6 jif{el/df ePsf] cfDbfgLdWo] ;6xL 36j9 ;DjlGw gLlt
adf]lhd pQm sf]ifdf ljlgof]hg ug'{ kg]{ /sd o; zLif{sdf b]vfpg' kg]{5 .
-3_ OlSj6Ldf ePsf] kl/jt{g ;DaGwL ljj/0f
n3'ljQ ljQLo ;+:yfn] tf]lsPsf] 9fFrfdf cfjZos ljj/0fx? v'nfO{ g]kfn n]vf dfkb08 (NAS)
sf] cfwf/df ljQLo ljj/0fsf] cleGg cËsf] ?kdf OlSj6Ldf ePsf] kl/jt{g ;DaGwL ljj/0f tof/
ug'{ kg]{5 .
-ª_ gub k|jfx ljj/0f
sDkgL P]g, @)^# sf] bkmf !)( adf]lhd x/]s sDkgLn] cfˆgf] jflif{s lx;fa ljj/0fx? tof/
ubf{ gfkmf–gf]S;fg lx;fj tyf jf;nftsf] cnfjf gub k|jfx ljj/0f klg tof/ ug'{ kg]{ Joj:yf
u/]sf] 5. o;y{ sDkgLsf] ?kdf btf{ ePsf ;a} Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfx?n] cfˆgf]
jflif{s lx;fj ;Fu} ægub k|jfx ljj/0fÆ ;d]t tf]lsPsf] 9fFrfdf tof/ ug'{ kg]{5 .
-r_ ;+:yfks z]o/ lwtf] aGws ;DaGwdf
n3'ljQ ljQLo ;+:yfsf ;+:yfks z]o/wgLn] lnPsf] z]o/ cGo a}+s tyf ljQLo ;+:yfdf lwtf]
aGws /fvL shf{ lnPsf] eP ;DalGwt a}+s÷ljQLo ;+:yfsf] jflif{s k|ltj]bgdf pNn]v -Disclose_
ug'{ kg]{ u/L cg';"rL $=@# adf]lhdsf] ljj/0f k]z ug'{ kg]{5 .
-5_ :yug s/ ;DaGwL Joj:yf
n3'ljQ ljQLo ;+:yfn] ljQLo ljj/0f k|sfzg ubf{ g]kfn n]vfdfg – ( -Nepal Accounting
Standard - 9_ cg';f/ :yug s/ -Deferred Tax_ sf] n]vfÍg u/L ;f] ljifo ;d]t v'nfpg'
-Disclose_ kg]{ 5 . pQm zLif{snfO{ ljQLo ljj/0fdf b]xfo adf]lhd x'g] u/L k|sfzg ug'{ kg]{]5 .
!= gfkmf gf]S;fg lx;fjdf cfos/ Joj:yf zLif{s cGtu{t xfn sfod /x]sf] lgoldt k|s[ltsf] s/
vr{ -CurrentTax_ sf] cnfjf o; jif{sf] :yug s/ -Deferred Tax_ zLif{sdf cfDbfgL÷vr{
n]vfÍg ug{' kg]{ Joj:yf ldnfO{Psf] 5 .

196
@= jf;nftdf :yug s/ ;DklQ Pjd\ bfloTjsf] 5'§} zLif{s sfod ug'{kg]{ ePsf]n] o;nfO{
jf;nftsf] cGo bfloTj÷;DklQ ;DaGwL cg';"rLdf æcGoÆ eGbf dfly :yug s/
bfloTj÷;DklQ pk–zLif{s sfod ug'{ kg]{ Joj:yf ldnfOPsf] 5 .
#= jflif{s k|ltj]bgsf] n]vf ;DaGwL l6Kk0fLdf :yug s/ u0fgfsf] nflu ckgfOPsf] s/sf] b/
/ ;f] ckgfpg'sf] cfwf/, s/of]Uo Pjd\ s/ u0fgf ubf{ 36fpg ldNg] c:yfoL km/sx?,
u0fgf ul/Psf] :yug s/ / ;f] jfkt ;[hgf x'g uPsf] ;DklQ tyf bfloTjsf] lj:t[t
ljj/0f v'nfpg' kg]{5 .
$= xfn :yug s/ hu]8f sf]ifdf /x]sf] /sd cGo hu]8f sf]ifdf /sdfGt/ ug'{kg]{5 .

197
 Structural Liquidity
-?= xhf/df_

1= gub df}Hbft
2= a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft
3= dfu]sf] avt k|fKt x"g] /sd
4= ;/sf/L ;"/If)fkq
5= g]=/f=a}+s C)fkq
6= cGt/ a}+s tyf ljQLo ;+:yf shf{
7= shf{ ;fk^
8= kfpg" kg]{ Aofh
k|lta$tf cGtu{t cGo ;+:yfx?af^ k|fKt
9=
x"g]
10= qm=;= 18 / 19 sf ;"ljwfx?sf] e"QmfgL
11= cGo

12= ;b:ox?af^ lgIf]k

13= ;j{;fwf/)faf^ jrt lgIf]k
14= ;j{;fwf/)faf^ d"@lt lgIf]k
15= C)fkqx?
16= ;fk^L M
dfu÷cNk ;"rgf
cGt/ a}+s÷lj=;+:yf
k'g/shf{
cGo
17= cGo bfloTj tyf Joj:yfx? M
;)*«L qm]l*^;{
e"QmfgL lbg"kg]{ lan
e"QmfgL lbg"kg]{ Aofh
Joj:yfx?
cGo
18= k|lta$tf cGtu{t cGo ;+:yfx?nfO{ lbg"kg]{
19= pkef]u eOg;s]sf] :jLs[t ;"ljwfx?
20= qm=;= 9 cGtu{tsf] ;"ljwfsf] e"QmfgL
21= cGo

v"b ;DklQ
;l~rt v"b ;DklQ

198
 kfpg"kg]{ Aofh h"g ;dodf Aofh k|fKt x'g] xf], ;f]xL ;dosf] ;DalGwt Bucket df /fVg] .
k|lta$tf cGtu{t cGo h"g ;dodf ;"ljwf k|fKt x'g] ck]Iff ul/Psf] % ;f]xL ;dosf] ;DalGwt Bucket df /fVg] .
;+:yfx?af^ k|fKt x"g]

;)*«L qm]l*^;{ 1 b]lv 90 lbgsf] Bucket df /fVg] .

e"QmfgL lbg"kg]{ lan e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] .
e"QmfgL lbg"kg]{ Aofh e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] .
Joj:yfx?* lglZrt e"QmfgL cjlw ePsf] cj:yfdf ;f]xL adf]lhd / gePsf] cj:yfdf 1 b]lv 90
lbgsf] Bucket df /fVg] .
k|lta$tf cGtu{t cGo lautsf] Trend ljin]if)faf^ dfusf] Pattern cg"dfg u/L ;f]xL cg";f/sf] ;DalGwt
;+:yfx?nfO{ lbg"kg]{ Bucket df /fVg] .
pkef]u e}g;s]sf] lautsf] Trend ljin]if)faf^ dfusf] Pattern cg"dfg u/L ;f]xL cg";f/sf] ;DalGwt
:jLs[t ;"ljwfx? Bucket df /fVg] .
qm=;= 9 cGtu{tsf] e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] .
;"ljwfsf] e"QmfgL
cGo zLif{sx? lgb]{zgdf Joj:yf ul/P adf]lhd ug]{ .

*;Defljt gf]S;fgL jfkt sfod ul/Psf Joj:yfx? afx]ssf vr{ zLif{s;+u ;DalGwt Joj:yfx? .

lgb]{zg kmf=g+= # 5=2

Aofhb/ hf]lvd cg"udg tflnsf
n3'ljQ ljQLo ;+:yfsf] gfdM
cjlw M -¿=nfvdf_
cjlw ! – () (! – !*! – @&! – ! jif{
s'n /sd
ljj/0f lbg !*) lbg @&) lbg #^% lbg eGbf a9L
!= s'n ;DklQ*
@= s'n bfloTj**
#= cGt/fn -! — @_
$= ;l~rt cGt/fn
%= ;dfof]lht Aofhb/ (IRC)***
^= q}dfl;s d'gfkmf l:yltdf k|efj
-;l~rt cGt/fnx IRC)
&= ;l~rt d'gfkmf l:ylt km/s
-qm=;= ^ sf] hf]8 ub}{ hfg]_
* s'n;DklQ cGtu{t Aofhb/df ePsf] kl/jt{gsf sf/0f k|efljt x'g] ;DklQ (Interest Sensitive Assets) dfq
;dfj]z ug'{ kg]{5 .
** s'n bfloTj cGtu{t Aofhb/df ePsf] kl/jt{gsf sf/0f k|efljt x'g] bfloTj (Interest Sensitive Liabilities)
dfq ;dfj]z ug'{ kg]{5 .
*** Interest Rate Change

199
 cg';"rL – 3 ^=!

>L ;~rfns ;ldlt, ldltM

@)&=====÷====÷======
=================== lnld6]8,
=====================================.
ljifo M hfgsf/L u/fPsf] af/] .

pko{'Qm ;DaGwdf d ========================================================n] o; n3'ljQ ljQLo ;+:yfsf]

;~rfnssf] kbdf ldlt @)^===÷====÷=====af6 jxfn u/]sf]n] a}s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf
@@ adf]lhd b]xfosf ljifox?sf] af/]df hfgsf/L u/fPsf] 5' .
-!_ o; n3'ljQ ljQLo ;+:yf;+u d jf d]/f] kl/jf/sf] s'g} ;b:on] s'g} lsl;dsf] s/f/ u/]sf] jf ug{ nfu]sf]
5}g .
-@_ n3'ljQ ljQLo ;+:yfsf] sfo{sf/L k|d'v, k|jGw ;~rfns jf sDkgL ;lrj, n]vfkl/Ifs tyf
dxfk|aGwssf] lgo'lQmsf] ;DaGwdf d]/f] s'g} k|sf/sf] :jfy{ jf ;/f]sf/ 5}g .
-#_ d / d]/f] kl/jf/sf] s'g} ;b:on] o; n3'ljQ ljQLo ;+:yfsf] z]o/ ;+Vof===================lnPsf]] 5'÷5f}+, ;f]
afx]s a}+ssf] cGo z]o/ jf l8aGr/ lnPsf] 5}g .
-$_ d o; afx]s g]kfn /fi6« a}saf6 :jLs[t k|fKt s'g} a}+s tyf ljQLo ;+:yfsf] ;~rfns 5}g .
-%_ d]/f] kl/jf/sf] s'g} klg ;b:on] o; n3'ljQ ljQLo ;+:yfsf] kbflwsf/L÷sd{rf/Lsf] x}l;otn] sfd u/]sf
5g\÷5}gg\ .
-/x]sf] eP v'nfpg] =========================================================================_
-^_ a+}s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf !*-ª_ adf]lhd d o; afx]s cGo s'g} klg k|sf/sf]
lgIf]k ;DaGwL Aoj;fo ;~rfng ug]{ ;+:yfsf] -k|rlnt sfg'g adf]lhd jrt tyf C0fsf] sf/f]af/ ug]{
;xsf/L ;+:yf ;d]tsf]_ ;~rfns, sd{rf/L jf axfnjfnf n]vfkl/Ifs jf ;Nnfxfsf/sf] kbdf /x]sf] 5}g
. ;fy}, o; ;+:yfsf] ;~rfns /x];Dd d cGo s'g} k|sf/sf] jrt tyf C0f ;DaGwL sf/f]af/ ug]{ ;+:yfsf]
;~rfns x'g] 5}g .
-&_ o; a}+s÷ljQLo ;+:yfsf] ;+:yfks z]o/ lwtf] /fvL shf{ lnPsf] 5÷5}g .
olb 5 eg] ;f]sf] ljj/0f v'nfpg' kg]{ 5 .
-*_ dfly 3f]if0ff ul/Psf÷k]z ul/Psf ljj/0fx? 7Ls ;f+rf] xf], em'¶f 7xl/Pdf sfg'g adf]lhd ;x'Fnf
a'emfpFnf .

;~rfnssf] b:tvtM
Gfd, y/M
afa'sf] gfdM
afh]sf]÷kltsf] gfdM
7]ufgfM
gful/stf lnPsf] lhNnf / gful/stf g+=

-b|i6Ao MMM of] ljj/0f n3'ljQ ljQLo ;+:yfsf] ;~rfnssf] kbdf lgjf{lrt jf dgf]lgt ePsf] ldltn] & lbg leq
/ kl/jt{g ePdf kl/jt{g ePsf] ldltn] & lbg leq ;DalGwt n3'ljQ ljQLo ;+:yfdf k]z ug'{ kg]{5 . ;fy},
n3'ljQ ljQLo ;+:yfn] ;~rfnsaf6 of] ljj/0f k|fKt ePsf] ldltn] & lbgleq o; a}s ;dIf k]z ug'{ kg]{5 . _

200
 cg';"rL – 3 ^=@
================== lnld6]8
;~rfnsx?sf] btf{÷nut lstfj
;~rfns
afh]sf]÷kltsf] k]zf, ;~rfnsaf6
s|=;+= ;~rfnssf] gfd afa'sf] gfd lgo'Qm
gfd Joj;fo x6]sf] ldlt
ePsf] ldlt

tof/ ug]{Mk|dfl0ft ug]{M

201
 cg';"rL – 3 ^=#
>L hgzlQm Joj:yfkg ljefu, ldlt M
@)&====÷====÷======
===================n3'ljQ ljQLo ;+:yf lnld6]8,
=====================================.
laifo M :j3f]if0ff ul/Psf] af/] .

pko{'Qm ;DaGwdf d ========================================================n] o; n3'ljQ ljQLo ;+:yfsf]

================= kbdf ldlt @)&===÷====÷=====lgo'Qm ePsf]n] g]kfn /fi6« a}+saf6 æ3Æ ju{sf n3'ljQ ljQLo
;+:yfnfO{ hf/L ul/Psf] lgb]{zg adf]lhd b]xfo adf]lhdsf] :j3f]if0ff ub{5' .
-!_ 6f6 gkN6]sf] jf a]OdfgL jf hfn;fhLsf] cf/f]kdf ;hfo gkfPsf],
-@_ cfˆgf] k"j{ sf/f]af/df g]kfn /fi6« a}+s jf a}+s tyf ljQLo ;+:yfaf6 lgnDjg gul/Psf] jf
g]kfn /fi6« a}+saf6 ePsf] cg';Gwfgdf z+sf:kb sf/f]af/df ;+nUg egL ls6fg gul/Psf] jf
To:tf] lgnDjgjf6 km's'jf ePsf] kfFr jif{ k'u]sf] jf To:Tff] z+sf:kb sf/f]af/sf] ;+nUgtfaf6
;kmfO kfPsf],
-#_ sfnf];"rLdf ;dfj]z gePsf] jf To:tf] ;"rLaf6 k'ms'jf ePsf] tLg jif{ k'u]sf] .
-$_ ;DklQ z'4Ls/0f tyf cftÍjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL s;"/df ;hfo gkfPsf]
jf d'2f grn]sf] .
-%_ ck/flws lqmofsnfk lj?4 cbfntdf d'2f grn]sf] .
-^_ k|rlnt sfg"g adf]lhd ltg'{kg]{ s/ r'Qmf u/]sf] .
dfly 3f]if0ff ul/Psf÷k]z ul/Psf ljj/0fx? 7Ls 5g\, em'¶f 7xl/Pdf sfg"g adf]lhd ;x'Fnf a'emfpFnf .
b:tvtM
gfd y/ M
afa'sf] gfdM
afh]sf]÷kltsf] gfdM
7]ufgfM
gful/stf lnPsf] lhNnf / gful/stf g+=

202
 lgb]{zg kmf=g+= 3 *=!
;/sf/L C0fkq / g]kfn /fi6« a}s C0fkqdf ePsf] nufgL ljj/0f -cw{jflif{s_
@) ======;fn ============dlxgf
-?=xhf/df_
qm=;= ljj/0f /sd -?=_

s'n

ldlt clws[t b:tvt

lgb]{zg kmf=g+= 3 *=@

sDkgLsf] z]o/k'‘hLdf ePsf] nufgL ljj/0f -cw{jflif{s_
@) ======;fn ============dlxgf
-?=xhf/df_
qm=;= gfkmf÷-gf]S;fg_ jf
sDkgLsf] gfd Z]fo/ ;+Vof k/n d"No ahf/ d"No
sf]if ;dfof]hg /sd

s'n

ldlt clws[t b:tvt

lgb]{zg kmf=g+= 3 *=#

;+ul7t ;+:yfx?sf] l8j]~r/df ePsf] nufgL ljj/0f -cw{jflif{s_
@) ======;fn ============dlxgf
?=xhf/df_
qm=;= sDkgLsf] gfd nufgL ldlt /sd ?=

s'n

ldlt clws[t b:tvt

203
 cg';"rL–3(=!
Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfx?n] j]a;fO6 dfkm{t o; a}+sdf k7fpg' kg]{ tYofÍx? ;DaGwL ljj/0f
cg';"rL÷ kmf/fd g+= ljifo tYofÍsf] k|s[lt k7fpg' kg]{ cjlw
(=^ Zffvf tyf cGo sfof{nosf] ljj/0f oyf ;dodf ;+rfng ePsf] lbg
^=$ ;+rfns tyf sfo{sf/L k|d'vsf] ljj/0f oyf ;dodf lgo'Qm jf lgj[Q ePsf] lbg
(=^s lgIf]k vftf ;+Vofx?sf] zfvfut ljj/0f dfl;s
(=^v shf{ / lgIf]k ;DaGwL] zfvfut ljj/0f dfl;s
(=@@ k|d'v ljQLo kl/;"rsx?sf] ljj/0f Dffl;s
csf]{ dlxgfsf] !% ut] leq
(=% q}dfl;s ljQLo ljj/0f q}dfl;s
(=!(s sd{rf/Lx?sf] ljj/0f cw{jflif{s
(=!(v ;+:yfks ;]o/wgLx?sf] ljj/0f cw{jflif{s
cg';"rL–3(=@
Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfx?n] Excel Sheet dfkm{t o; a}+sdf k7fpg' kg]{ tYofÍx? ;DaGwL ljj/0f
cg';"rL÷ ljifo tYofÍsf] tYofÍ k7fpg] ljlw k7fpg'
kmf/fd g+= lsl;d kg]{ cjlw
k'FhLsf]if / hf]lvd efl/t 1. https://reporting.nrb.org.np df login ug]{
!=! / !=@ dfl;s
;DklQ 2. Reports Upload Selectug]{
(=!, (=@, (=#, 3. Bulk Excel Upload Select ug]{
dfl;s tYofÍ ljj/0f dfl;s
(=$ 4. Add Report Select ug]{
!@=!, !@=@, clgjfo{ df}Hbft / j}Bflgs
dfl;s 5. Fiscal Year Select ug]{
!@=# t/ntf ljj/0f
6. Reporting Month Select ug]{
(=& k|ult ljj/0f dfl;s
;+/rgfut t/ntf cg'udg 7. pko'Qm Category Select ug]{
%=! q}dfl;s 8. Description df cfjZostfg';f/ ;+lIfKt ljj/0f eg]{
ljj/0f
Aofhb/ hf]lvd cg'udg 9. cfkm'n] Upload ug{ rfx]sf] l/kf]6{sf] lsl;d Select ug]{
%=@ q}dfl;s
ljj/0f 10. Choose File af6 cffkm'n] Upload ug{ rfx]sf] File
shf{ ;fk6 / Joj:yf, u|fxs Select ug]{
@=!, @=@ q}dfl;s
cg';f/ shf{ 11. Save ug]{ csf]{
Jofhb/ cg';f/ lgIf]k / dlxgfsf]
(=*, (=( q}dfl;s
shf{sf] ljj/0f Ps k6s Upload eO{ Submit ePsf] File !% ut]
;/sf/L C0fkq, sDkgLsf] kl/jt{g ug'{ k/]df b]xfo adf]lhdsf k|s[of cjnDag ug]{ leq
*=!, *=@, *=# z]o/ / ;+ul7t ;+:yfsf] q}dfl;s
1. Reports Upload List Click ug]{
l8a]Gr/df ePsf] nufgL,
ljkGg ju{df k|jfx x'g] u/L 2. ;DalGwt dlxgf / Category ldNg] u/L View
!^=! k|fKt ;fk6L / ;f] sf] nufgL q}dfl;s Column df /x]sf] icon click ug]{
ljj/0f 3. Unlock Request Button Click ug]{
4. Unlock Details Window v'N5 o;df Resubmit
Reason: * df s'g} Pp6f sf/0f rog ug]{
k|sfzg eP Aofhb/ k|sflzt ePsf] 5. Save ug]{
q}dfl;s
cg';f/ ljj/0f 6. To; kl5 k'gM z'? b]lvsf] k|s[of cjnDag u/L Upload
ePsf] File Submit ug]{ .

lgb]{zgdf pNn]v ePb]lv afx]s o; a}+ssf] cGo ljefu÷sfof{nodf k7fpg' kg]{ ljj/0fx? lgoldt ?kdf k7fpg' kg]{5 .

204
 lgb]{zg kmf=g+=3(=!
======================== lnld6]8
;DklQ / bfloTjsf] uf]Zjf/f lx;fj -dfl;s_
@) ===== ;fn =========== dlxgfsf] ljj/0f
-?=xhf/df_
k'h
F L tyf bfloTj /sd ;DklQ /sd
!= k'FhL tyf hu]8f sf]ifx? != gub df}Hbft
!=! r'Qmfk'FhL !=! :jb]zL d'b|f -l;Ssf ;d]t_
!=!=! ;fwf/0f z]o/ !=@=! ef/tLo d'b|f
!=!=@ gg\l/l8d]jn lk|km/]G; z]o/ @= a}+s df}Hbft
!=!=#= l/l8d]jn lk|km/]G; z]o/ @=! :jb]zL d'b|f
!=@ sn Og P8\efG; @=!=! g]kfn /fi6« a}+sdf
!=# k|:tfljt af]g; z]o/ @=!=@ æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf
!=$ ;fwf/0f hu]8fsf]if @=!=@=! clgjfo{ gub df}Hbft k|of]hgsf] nflu
!=% z]o/ lk|ldod @=!=@=! cGo df}Hbft
!=^ ;l~rt gfkmf÷gf]S;fg (Retained Earning) @=!=# ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf
!=& cGo hu]8f tyf sf]ifx? @=!=$ æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf
!=&=! e}k/L cfpg] hu]8f @=!=% cGo ljQLo ;+:yfdf
!=&=@ ;DklQ k'gd"{NofÍg sf]if #= dfu]sf avt k|fKt x'g] /sd
!=&=# k'FhLut hu]8fsf]if #=! :jb]zL d'b|f
!=&=$ ;+:yf ljsf;sf]if #=!=! æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf
!=&=% ljz]if hu]8fsf]if #=!=@ ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf
!=&=^ nfef+z ;dLs/0f sf]if #=!=# æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf
!=&=& cGo :jtGq sf]if #=!=$ cGo ljQLo ;+:yfdf
!=* k'FhL lkmtf{ hu]8f sf]if $= C0fkqdf nufgL
!=!) nufgL ;dfof]hg sf]if $=! g]kfn ;/sf/
!=!! cGo sf]if $=!=! 6]«h/L lan
@= ;fk6L $=!=@ ljsf; C0fkq
@=! g]kfn /fi6« a}+saf6 ;fk6L $=!=# /fli6«o jrt kq
@=!=! k'g/shf{ $=!=$ ljz]if C0f kq
@=!=# cGo $=@ g]=/f=a}+s C0f kq
@=@ cGo ;fk6L $=$ ;/sf/L u}/–ljQLo ;+:yf
@=@=! cGt/a}+s ;fk6L $=% cGo u}/–ljQLo ;+:yf
@=@=@ o'jf:j/f]huf/ sf]if %= z]o/ tyf cGo nufgL
@=@=# ul/aL lgjf/0f sf]if %=! z]o/df nufgL
@=@=$ u|fdL0f :jfjnDag sf]if %=@ cGt/a}+s nufgL
@=@=% cGo ;fk6L %=# d'2tL lgIf]kdf u/]sf] nufgL
#= lgIf]kx? %=$ cGo nufgL
#=! clgjfo{ jrt lgIf]k ^= shf{ tyf ;fk6
#=@ :j]lR5s jrt lgIf]k ^=! ;+:yfut
#=# ;j{;fwf/0fjf6 ;+sng u/]sf] lgIf]k ^=@ JolQmut
#=#=! jrt &= l:y/ ;DklQ
#=#=@ d'2tL &=! hUuf
#=$ cGo lgIf]k &=@ ejg
$= e'QmfgL lbg'kg]{ lanx? &=# kmlg{r/÷lkmS;r/
%= cGo bfloTj tyf Joj:yfx? &=$ ;jf/L ;fwg
%=! ;08«L q]ml86;{ &=% sDKo'6/ tyf d]zLg/L
%=@ k]G;g tyf pkbfg sf]if &=^ k'FhLut lgdf{0f vr{

205
 %=# sd{rf/L ;~rosf]if &=& lnh xf]N8 ;DklQ
%=$ sd{rf/L sNof0fsf]if &=* ;ˆ6j]o/
%=% sd{rf/L tflndsf]if &=( cGo

%=^ sd{rf/L af]g; Joj:yf *= cGo ;DklQ

%=& sd{rf/Lsf] ljbf jfktsf] /sd *=! c;'n ug{ afFsL Aofh
%=& k|:tfljt tyf e'QmfgL lbg afFsL nfef+z *=!=! ;/sf/L C0fkqdf
%=* cfos/ Joj:yf *=!=@ nufgLdf -cGt/a}+s ;d]t_
%=( shf{ gf]S;fgL Joj:yf *=!=# shf{df
%=(=! ;fdfGo shf{ gf]S;fgL Joj:yf-c;n tyf *=@ d;nGb df}Hbft
;"Id lgu/fgL_
%=(=@ ljz]if shf{ gf]S;fgL Joj:yf *=# sd{rf/L ;fk6L÷k]ZsL
%=(=@=! k'g/;+/rgf÷k'g/tflnlss/0f shf{ *=$ ;08«L 8]6;{
%=(=@=@ sd;n shf{ *=% clu|d e'QmfgL
%=(=@=# z+sf:kb shf{ *=& dfu{:y gub (Cash in Transit)
%=(=@=$ v/fa shf{ *=( clu|d s/ e'QmfgL
%=(=# cltl/Qm shf{ gf]S;fgL Joj:yf *=!! Voflt
%=(=$ l;df gf3]sf] shf{sf] gf]S;fgL Joj:yf *=!@ cGo
%=!) nufgL ;DaGwL gf]S;fgL Joj:yf (= ckn]vg x'g afFsL vr{
%=!! u}/–a}+lsË ;DklQ gf]S;fgL Joj:Yff (=! k"j{ ;~rfng vr{
%=!@ cGo ;DklQ gf]S;fgL Joj:yf (=@ dh{/ vr{
%=!# Aofh d'NtjL lx;fj (=# cGo
%=!#=! ut cjlw;Ddsf] !)= u}/–a}+lsË ;DklQ
%=!#=@ o; cjlwdf yk !!= lx;fj ldnfg
%=!#=# o; cjlwdf c;'nL ePsf] !! =! s]Gb|Lo sfof{no
%=!$ lgIf]kdf lbg'kg]{ Aofh !!=@ zfvf sfof{no
%=!% ;fk6Ldf lbg'kg]{ Jofh !@= gfkmf÷gf]S;fg lx;fj
%=!^ x|f;s§L sf]if !@=! ut dlxgf;Dds]f
%=!& kfsLg;s]sf] cfDbfgL !@=@ o; dlxgfsf]
%=!* cGo
^= lx;fj ldnfg
^=! s]Gb|Lo sfof{no
^=@ If]qLo÷zfvf sfof{no
^=# cGo
&= gfkmf gf]S;fg lx;fj
&=! ut dlxgf;Ddsf]
&=@ o; dlxgfsf]
hDdf hDdf

gf]6M dfly tf]lsPsf] s'g} zLif{s cGtu{t /sd g/x]sf] eP tfklg ;f] zLif{s sfod} /fvL o; a}+sn] tf]s]sf] 9fFrfdf s'g} kl/jt{g ug{ kfOg] 5}g .
o; kmf/fdsf pk–zLif{sx?df ePsf sf/f]af/x? lglb{i6 :yfgdf clgjfo{ ?kdf b]vfO{ To;sf] hf]8 k|To]s pk–zLif{s x'b} d"n zLif{s;Dd ug'{
kg]{5 .

206
jf;nft aflx/sf sf/f]af/ -;Defljt bfloTjx?_ M
hdfgt
ckl/jTo{ shf{ k|lta4tf (Irrevocable Loan Commitment)
cfos/ jfkt ;Defljt bfloTj (Contingent Liabilities on Income
Tax)
Acceptance ;lxt cGo ;j} k|sf/sf ;Defljt bfloTjx?
r'Qmf jf e'Qmfg x'g afFsL z]o/ nufgL
e'QmfgLsf] nflu bfjL k/]sf] hdfgt
;+:yfpk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf] bfloTjx?

ljj/0f tof/ ug]{sf] ljj/0f k]z ug]{ clws[tsf]

gfd M gfd M
bhf{ M bhf{ M
b:tvt M b:tvt M
ldlt M ldlt M

207
 lgb]{zg kmf=g+= 3(=@
========================================== lnld6]8
gfkmf gf]S;fg lx;fj
@) ====== b]lv @) ========= ;Dd -dfl;s_
-?=xhf/df_
vr{ o; dlxgf ut dlxgf o; dlxgf ut dlxgf
cfDbfgL
;Ddsf] ¿= ;Ddsf] ¿= ;Ddsf] ¿= ;Ddsf] ¿=
!= Aofh vr{ != Aofh cfDbfgL
!=! lgIf]k bfloTjdf !=! shf{ ;fk6df
!=!=! clgjfo{ jrt !=@ nufgLdf
!=!=@ :j]lR5s jrt !=@=! g]kfn ;/sf/sf] ;'/If0fkq
!=!=# ;j{;fwf/0fjf6 ;+sng u/]sf] jrt !=@=@ ljb]zL C0fkq
!=!=$ cGo jrt !=@=# g]kfn /fi6« a}+ssf] C0fkq
!=@ cGt/ a}+s/ ljQLo ;+:yf ;fk6L !=@=$ l8a]~r/ tyf aG8
!=@=! g]kfn /fi6« a}+s !=# Ph]G;L df}Hbftdf
!=@=@ cGt/ a}+s/ ljQLo ;+:yf !=$ dfu tyf cNk ;"rgfdf k|fKt x'g]
!=@=# cGo ;fk6L df}Hbftdf
@ sld;g vr{ !=% cGodf
#= sd{rf/L vr{ @= sld;g tyf l8isfp06
#=! tna eQf @=! lan vl/b tyf l8isfp06
#=@ cGo vr{ @=@ sldzg
$= ;~rfng vr{ @=# cGo
$=! 3/ef8f #= cGo ;~rfng cfDbfgL
$=@ x|f;s§L $= u}/–;~rfng cfDbfgL
$=# d;nGb %= hf]lvd ;DaGwL Joj:yfaf6 lkmtf{ -
$=$ OGwg cfDbfgL_
$=% cGo ;~rfng vr{ %=! c;n tyf ;"Id lgu/fgLshf{
%= u}/–;~rfng vr{ gf]S;fgL Joj:yf
^= hf]lvd ;DaGwL Joj:yf %=@ ljz]if shf{ gf]S;fgL Joj:yf
^=! shf{ gf]S;fgL Joj:yf %=@=!k'g/;+/rgf÷k'g/tflnlss/0f shf{
^=!=! ;fdfGo shf{ gf]S;fgL Joj:yf gf]S;fgL Joj:yf
^=!=@ ljz]if shf{ gf]S;fgL Joj:yf %=@=@ sd;n shf{ gf]S;fgL Joj:yf
^=!=@=! k'g/;+/rgf÷k'g/tflnlss/0f shf{ %=@=# z+sf:kb shf{ gf]S;fgL Joj:yf
gf]S;fgL Joj:yf %=@=$ v/fa shf{ gf]S;fgL Joj:yf
^=!=@=@ sd;n shf{ gf]S;fgL Joj:yf %=# cltl/Qm shf{ gf]S;fgL Joj:yf
^=!=@=# z+sf:kb shf{ gf]S;fgL Joj:yf %=$ ;Ldf gf3]sf] shf{sf] Joj:yf
^=!=@=$ v/fa shf{ gf]S;fgL Joj:yf %=% u}/–a}+lsË ;DklQ gf]S;fgL Joj:yf
^=!=# cltl/Qm shf{ gf]S;fgL Joj:yf %=^ nufgLdf ;Defljt gf]S;fgL Joj:yf
^=!=$ ;Ldf gf3]sf] shf{sf] Joj:yf %=& cGo ;DklQsf] gf]S;fgL Joj:yf
^=@ u}/–a}+lsË ;DklQ gf]S;fgL Joj:yf ^= ckn]vg ePsf] shf{sf] c;'nL
^=# nufgLdf ;Defljt gf]S;fgL Joj:yf &= c;fdfGo sf/f]af/x?af6 ePsf]
^=$ cGo ;DklQsf] gf]S;fgL Joj:yf cfDbfgL
&= c;'nL x'g g;Sg] shf{sf] ckn]vg *= v'b gf]S;fg
*= c;fdfGo sf/f]af/x?af6 ePsf] vr{
(= sd{rf/L af]g; Joj:yf
!)= cfos/ Joj:yf
!!= v'b gfkmf
hDdf hDdf
ljj/0f tof/ ug]{ ljj/0f k]z ug]{ clws[t
b:tvt M b:tvt M
gfd M gfd M
bhf{ M bhf{ M
ldlt M ldlt M
gf]6 M !_ dfl;s ?kdf x|f; s§L vr{ / cGo vr{ ;DalGwt vr{ zLif{s cGtu{t ;dfj]z x'g' kg]{5 .
@_ x/]s qodf; cGtsf] gfkmf gf]S;fg lx;fj tof/ ubf{ clgjfo{ ?kn] shf{ gf]S;fgL Joj:yf nufot cGo gf]S;fgL Joj:yfdf ePsf] yk jf 36
/sd oyfy{ lrq0f x'g] u/L n]vfÍg ug'{ kg]{5 .
#_ sd{rf/L jf]g; / cfos/sf] nflu pko'{Qm cg'dfg u/L a}+s Joj:yfkgn] ;DalGwt cjlwx?df Joj:yf ug]{ tyf n]vfÍg ug{' kg]{5 .

208
 lgb]{zg kmf=g+= 3(=#
========================================== lnld6]8
If]qut cg';f/sf] shf{ tyf ;fk6sf] ljj/0f -q}dfl;s_
@) ======== ;fn =============== dlxgfsf] ljj/0f
-?= xhf/df_
ut d;fGt;Ddsf] o; dlxgfdf o; dlxgfdf d;fGt;Dddf p7fpg
efvf gf3]sf]
qm;+= afFsL ljtl/t c;"nL afFsL
;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf Aofh ;+Vof ;fFjf Aofh
pBf]u÷If]qx?
! s[lif
!=! cGgafnL
!=@ t/sf/L afnL
!=# cGo gub] afnL
!=$ kmnkm"n tyf k'ik v]tL
!=% kz'kfng÷kz' awzfnf
!=^ k+IfL kfng
!=& dfx'/L kfng
!=* df5fkfng ;DaGwL
!=( cGo s[lif tyf s[lif hGo ;]jfx?
@ 3/]n' tyf n3'pBf]u
# ;]jf Jofj;fo
#=! yf]s tyf v'b|f Jofkf/
#=@ xf]6n tyf /]i6'/]i6
#=# cGo ;]jfx?
$ yf]s shf{
$=! g]=/f=a}+saf6 Ohfhtkqk|fKt ljQLo ;+:yf
$=!=! 3 ju{sf ljQLo ;+:yfx?
$=!=@ ;xsf/L ;+:yf
$=!=# u}/;/sf/L ;+:yfx?
$=@ ;xsf/L tyf u}/;/sf/L ;+:yf
$=# cGo
% cGo
hDdf

ljj/0f tof/ ug]{ M ljj/0f k]z ug]{ clws[t

b:tvt M b:tvt M
gfd M gfd M
bhf{ M bhf{ M
ldlt M ldlt M

209
 lgb]{zg kmf=g+= 3(=$
======================== lnld6]8
cjlw cg';f/ efvf gf3]sf] shf{ tyf ;fk6sf] ljj/0f -q}dfl;s_
@) ======= ;fn ======== dlxgfsf] ljj/0f
-?=xhf/df_

c;n shf{ lgliqmo shf{

k|jflxt s'n # b]lv ^ ^ dlxgfb]lv ! jif{eGbf a9L efvf gf3]sf]
efvf # dlxgf;Dd k'g/;+/rgf tyf
shf{ dlxgf;Dd ! jif{ ;Dd cjlwn] efvf lg:s[o s'n shf{
qm=;= shf{ If]q ggf3]sf] efvf gf3]sf] k'g/tflnlss/0f
efvf gf3]sf] efvf gf3]sf] gf3]sf]
shf{ shf{ shf{ shf{ shf{ shf{ shf{ shf{ shf{ /sd shf{ /sd
/sd /sd /sd /sd /sd /sd
;+Vof ;+Vof ;+Vof ;+Vof ;+Vof ;+Vof ;+Vof ;+Vof ;+Vof ;+Vof
! s[lif
@ 3/]n' tyf
n3'pBf]u
# ;]jf
$ yf]s shf{
% cGo
hDdf

c;n shf{ lgliqmo shf{

k'g/;+/rgf # b]lv ^
k|jflxt s'n ^ dlxgfb]lv ! ! jif{eGbf a9L
# dlxgf;Dd tyf dlxgf;Dd efvf gf3]sf]
shf{ efvf ggf3]sf] jif{ ;Dd efvf cjlwn] efvf
qm=;= shf{ If]q efvf gf3]sf] k'g/tflnls efvf s'n shf{
gf3]sf] gf3]sf]
s/0f gf3]sf]
shf{ shf{ shf{ shf{ shf{ shf{ shf{ shf{
/sd /sd /sd /sd /sd /sd /sd /sd
;+Vof ;+Vof ;+Vof ;+Vof ;+Vof ;+Vof ;+Vof ;+Vof
! s[lif
@ 3/]n' tyf n3'pBf]u
# ;]jf
$ yf]s shf{
% cGo
hDdf

ljj/0f tof/ ug]{ M ljj/0f k]z ug]{ clws[t

b:tvt M b:tvt M
gfd M gfd M
bhf{ M bhf{ M

210
 lgb]{zg kmf=g+= 3 (=%
============================= lnld6]8
q}dfl;s ljQLo ljj/0f -q}dfl;s_
-?=xhf/df_
qm=;= ljj/0f o; qodf; cl3Nnf] qodf; utjif{sf] ;DalGwtqodf;
1= s'nk'FhL tyf bfloTj
1=1 r'Qmfk'FhL
1=2 hu]8f tyf sf]ifx?
1=3 C0fkq tyf aG8
1=4 ;fk6L
1=5 lgIf]k bfloTj
1=5=1 ;d"xut
1=5=2 ;j{;fwf/0f
1=6 cfos/ bfloTj
1=7 cGo bfloTj
2= s'n ;DklQ
2=1 gub tyf a}+s df}Hbft
2=2 dfu tyf cNk ;"rgfdf k|fKt x'g]
2=3 nufgL
2=4 shf{ tyf ;fk6
2=5 l:y/ ;DklQ
2=6 u}/–a}+lsË ;DklQ
2=7 cGo ;DklQ
3= gfkmf gf]S;fg lx;fj o; qodf; cl3Nnf] utjif{sf] ;DalGwt
;Dd qodf;;Dd qodf;;Dd
3=1 Aofh cfDbfgL
3=2 Aofh vr{
s v'b Aofh cfDbfgL
3=3 lkm, sldzg / l8:sfp06
3=4 cGo ;~rfng cfDbfgL
v s'n;~rfng cfDbfgL
3=6 sd{rf/L vr{
3=7 cGo ;~rfng vr{
u gf]S;fgL Joj:yf cl3sf] ;~rfng gfkmf -v – #=^ – #=&_
3=8 ;Defljt gf]S;fgL Joj:yf
# ;~rfng gfkmf -u – #=*_
3=9 u}/–;~rfng cfDbfgL÷vr{ v'b
3=10 ;Defljt gf]S;fgL Joj:yfaf6 lkmtf{
ª lgoldt ls|ofsnfkaf6 gfkmf -3 +#=( +#=!)_
3=11 c;fdfGo sf/f]af/af6 ePsf] cfDbfgL÷vr{ -v'b_
r jf]g; / s/ cl3sf] gfkmf -ª +#=!!_
3=12 sd{rf/L af]g; Joj:yf
3=13 cfos/ Joj:yf
% v'b gfkmf÷gf]S;fg -r – #=!@ – #=!#_
4= cg'kftx? o; qodf; cl3Nnf] qodf; Ut jif{sf] ;DalGwt qodf;
4=1 k'FhLsf]if÷hf]lvd efl/t ;DklQ
4=2 lgliqmo shf{÷s'n shf{
4=3 ;Defljt gf]S;fgL Joj:yf÷s'n lgis[o shf{
4=4 k'FhLsf] nfut (Cost of Funds)

211
 lgb]{zg kmf= g+= 3 (=^

========================================== lnld6]8
sfof{no ;DaGwL ljj/0f -dfl;s_
====== ;fn ======== dlxgfsf] ljj/0f

7]ufgf
sfof{nosf] ;~rfng s'n shf{
qm=;= zfvf sf]8 sfof{nosf] gfd s'n lgIf]k
k|sf/ ldlt lhNnf uf=lj=;= g= kf= j8f 6f]n ;fk6

kmf]g
g+

tof/ ug]{M k]z ug]{M

;xLM ;xLM
gfdM gfdM
bhf{M bhf{M
ldltM ldltM

lgb]{zg kmf=g+= 3 (=^s

========================== lnld6]8
lgIf]k / shf{sf] zfvfut ljj/0f -dfl;s_

@) ======= ;fn ======== dlxgfsf] ljj/0f

zfvfsf] lgIf]k
zfvf sf]8 shf{ tyf ;fk6
l;= g+= gfd jrt cGo s'n
!=
@=
==
==

212
 lgb]{zg kmf=g+= 3 (=^v
========================== lnld6]8
@) ======= ;fn ======== dlxgfsf] ljj/0f
n}+lus jlu{s/0fsf] cfwf/df ;s[o / lglis[o vftf ;+Vofsf] zfvfut ljj/0f
;lqmo vftfx?sf] s'n ;+Vof jrt vftf cGo vftf s'n vftf
l;= zfvf zfvfsf] rNtL rNtL rNtL
g+= sf]8 gfd k'?if dlxnf cGo s'n s'n gePsf s'n gePsf s'n gePsf
(Dormant) (Dormant) (Dormant)

!=

@=

==

==
==

213
 lgb]{zg kmf= g+= 3 (=&
================================== lnld6]8
k|ult ljj/0f -dfl;s_
====== ;fn ======== dlxgfsf] ljj/0f -?= xhf/df_
ut cf=a=sf] c;f/ o; cf=a= sf] dfq xfn;Ddsf]
qm=;= ljj/0f
;Ddsf] ut dlxgf ;Ddsf] o; dlxgfsf] o; dlxgf ;Ddsf] afFsL
1 sfo{If]q ePsf] lhNnf ;+Vof
2 ;]jf k'u]sf] lhNnf ;++Vof
3 ;]jf k'u]sf] uf=lj=;=÷g=kf= ;++Vof
4 s'n sd{rf/L ;+Vof
5 s'n zfvf ;+Vof
6 s'n s]Gb| ;+Vof
7 s'n;d"x ;+Vof
8 lgliqmo ;d"x ;+Vof
dlxnf
k'?if
9 s'n ;b:o ;+Vof
dlxnf
k'?if
10 lgliqmo ;b:o ;+Vof
dlxnf
k'?if
11 s'n C0fL ;+Vof
dlxnf
k'?if
12 s'n shf{ ljt/0f
12.1 n3' Joj;fo shf{
12.2 n3' pBd÷lwtf] shf{
12.3 cGo shf{
13 shf{sf] ;fFjf c;'nL
13.1 n3' Joj;fo shf{sf] ;fFjf c;'nL
13.2 n3' pBd÷lwtf] shf{sf] ;fFjf c;'nL
13.3 cGo shf{sf] ;fFjf c;'nL
14 s'n afFsL shf{
14.1 n3' Joj;fo shf{ aFfsL
14.2 n3' pBd÷lwtf] shf{ aFfsL
14.3 cGo shf{ aFfsL
15 efvf gf3]sf] shf{ /sd
16 efvf gf3]sf] C0fL ;+Vof
17 lg:s[o shf{ /sd
18 lg:s[o C0fL ;+Vof
19 Aofh c;'nL /sd
20 c;'n x'g afFsL Aofh /sd
21 shf{ gf]S;fgL Joj:yf
22 s'njrtstf{ ;+Vof
23 s'n lgIf]k /sd
23.1 clgjfo{ jrt lgIf]k
23.2 :j]lR5s jrt lgIf]k
23.3 qmlds (Recurring)jrt
23.4 ;j{;fwf/0fjf6 ;+sng u/]sf] jrt
23.4.1 jrt
23.4.1 d'2tL
23.5 cGo jrt lgIf]k
24 s'n jrt÷s'n shf{ -Ü_
25 n3' pBd shf{÷s'n shf{ -Ü_
tof/ ug]{M k]z ug]{M
;xL M ;xLM
gfdM gfdM
bhf{M bhf{M
ldltM ldltM

214
 lgb]{zg kmf g+= 3 (=*
================================= lnld6]8
Aofhb/ cg';f/sf] lgIf]ksf] ljj/0f -q}dfl;s_
====== ;fn ======== dlxgfsf] ljj/0f
?= xhf/df
Aofh b/
qm=;= lgIf]ksf] k|sf/ efl/t /sd s}lkmot
Go"gtd clwstd
cf}ift
1 clgjfo{ jrt lgIf]k
2 :j]lR5s jrt lgIf]k
3 qmlds (Recurring) jrt
4 ;j{;fwf/0faf6 ;+sng u/]sf] jrt
4.1 jrt
4.2 d'2tL
5 cGo jrt lgIf]k

tof/ ug]{M k]z ug]{M

;xLM ;xLM
gfdM gfdM
bhf{M bhf{M
ldltM ldltM

215
 lgb]{zg kmf g+= 3 (=(
===================================== lnld6]8
Aofhb/ cg';f/sf] shf{sf] ljj/0f -q}dfl;s_
====== ;fn ======== dlxgfsf] ljj/0f
?= xhf/df
Aofh b/ s}lkmot
qm=;= shf{sf] k|sf/ /sd
Go"gtd clwstd
! s[lif
@ 3/]n' tyf n3' pBf]u
# ;]jf Jofj;fo
$ yf]s shf{
% cGo
s'n

tof/ ug]{M k]z ug]{M

;xLM ;xLM
gfdM gfdM
bhf{M bhf{M
ldltM ldltM

216
 lgb]{zg kmf=g+= 3 (=(s
sd{rf/L ;+Vof ;DaGwL zfvfut ljj/0f
======================= lnld6]8
cw{–jflif{s ljj/0f
======;fn ======dlxgf -d;fGt_
s'n
zfvfsf] clws[t:t/ ;xfos:t/ s/f/sf cGo t];|f]
l;= g+= zfvf sf]8 sd{rf/Lsf] k'?if dlxnf
gfd sd{rf/L sd{rf/L sd{rf/L sd{rf/L lnËL
;+Vof
!=
@=
==
==

217
 3 2 1 S.N.

Full Name

Father's Name

Grand Father's Name

Spouse Name

Province

District
Addres
s
Local Body

218
cw{–jflif{s ljj/0f

Ward
======================= lnld6]8
;+:yfks z]o/wgLx?sf] ljj/0f

======;fn ======dlxgf -d;fGt_

Citizenship Number

PAN Number

Contact Number

Number of Share
lgb]{zg kmf=g+= 3 (=(v

Percentage of Share
(in %)
 lgb]{zg kmf=g+=3 !@=!

;j{;fwf/0faf6 ;d]t lgIf]k ;+sng ug]{ n3'ljQ ljQLo ;+:yfn] sfod /fVg' kg]{
clgjfo{ df}Hbft ;DaGwL ljj/)f
ldlt @) ===== ;fn ======== dlxgf ====== ut] b]lv @) ====== ;fn ========= dlxgf======== ut] ;Dd

clgjfo{ df}Hbft gub df}Hbft

k|of]hgsf] nflu s'n
æsÆju{sf] b}lgs
lgIf]k df}Hbft v'b dfu{:y gub -ª_ clgjfo{
Ohfhtkq ;/sf/L ?kdf
-s_ g]kfn s'n gub
k|fKt C0fkq÷ sfod
clgjfo{ clgjfo{ /fi6« /sd cg'kft s'n
a}+sdf gf]6 artkqsf] ul/Psf]
df}Hbft df}Hbft a}+sdf gf]6 -v_ = Ü ;fk
rNtL sf]ifdf s'n ;fFjf df}Hbft
u0fgf ug]{ sfod ug]{ /x]sf] sf]ifaf6 [u 6L
vftfdf hDdf cGo e'QmfgL -5_ = k|ltzt
cjlwsf] 7Ls /sd b'O{ xKtf df}Hbft lemlsPsf] -!–@ -h_
/x]sf] ul/Psf] -#_ /sd +3+ [v÷cÜ]
b'O{ xKtf -u_ /sd +#_
df}Hbft /sd -r_ ª+r]
cufl8sf] -@_
-3_ -!_
xKtf
cfOtaf/ cfOtaf/
;f]daf/ ;f]daf/
d+unaf/ d+unaf/
a'waf/ a'waf/
ljxLaf/ ljxLaf/
z'qmaf/ z'qmaf/
zlgjf/ zlgjf/
cfOtaf/ cfOtaf/
;f]daf/ ;f]daf/
d+unaf/ d+unaf/
a'waf/ a'waf/
ljxLaf/ ljxLaf/
z'qmaf/ z'qmaf/
zlgaf/ zlgaf/
s'n
cf};t -c_

ljj/0f k]z ug]{ clws[t

x:tfIf/ M
gfd / y/ M
bhf{ M
gf]6M clgjfo{ df}Hbft u0fgf ug]{ cjlwsf] 7Ls b'O{ xKtf cufl8sf] xKtf eGgfn] df}Hbft sfod ug'{kg]{ b'O{ xKtf cjlwsf]
klxnf] lbg -cfOtjf/_ sf] 7Ls b'O{ xKtf cuf8L -cfOtjf/_ sf] lbgb]lv z'? x'g] xKtf ;Demg' kb{5 . pbfx/0fsf] nflu
@)&#÷^÷@ ut] b]lv * ut];Ddsf] cf};t lgIf]ksf cfwf/df @)&#÷^÷!^ ut] b]lv @( ut];Dd cf};t df}Hbft sfod
ug'{kg]{5 .

219
 lgb]{zg kmf=g+= 3 !@=@

;j{;fwf/0faf6 lgIf]k ;+sng gug]{ n3'ljQ ljQLo ;+:yfsf nflu

clgjfo{ df}Hbft tyf t/n ;DklQ ;DaGwL ljj/0f
-dfl;s_
@) === ;fn === dlxgf

cl3Nnf] g]kfn /fi6« a}+s jf d'2lt

cl3N ;/sf/L g]kfn /fi6« s ju{sf] C0fkq.d'2
dlxgfsf] o; a}+saf6 s ju{sf] cfˆgf] lgIf]k
nf] C0fkq a}+s Ohfhtkq tL lgIf]k s'n
s'n lgIf]k Ohfhtkqk|fKt 9's'6Ldf
ut] dlxgf df C0fkqdf k|fKt ;+:yfdf /l;b shf{ t/n
tyf ;+:yfdf rNtL vftf /x]sf] gub
sf]s'n u/]sf] u/]sf] lgIf]ksf] ?kdf -–_ ;DklQ
;fk6L vf]nL hDdf u/]sf] df}Hbft
lgIf]k nufgL nufgL /x]sf] df}Hbft
sf]if df}Hbft
!
@
#
$
%
^
&
*
(
!)
!!
!@
!#
!$
!%
!^
!&
!*
!(
@)
@!
@@
@#
@$
@%
@^
@&
@*
@*
@(
#)
#!
#@
s'n
cf};t
clgjfo{ gub
t/ntf df}Hbft
k|ltzt
ldlt M
clws[t

220
 lgb]{zg kmf=g+= 3 !@=#
;j{;fwf/0faf6 ;d]t lgIf]k ;+sng ug]{ n3'ljQ ljQLo ;+:yfsf nflu
j}wflgs t/ntf cg'kft -SLR_ ;DaGwL ljj/0f
-dfl;s_
@) === ;fn ==================== dlxgf .
;/sf/L g]kfn /fi6« s'n ;/sf/L g]kfn /fi6«
9's'6Ld
;'/If0f a}+s / 9's'6Ldf j}wflgs ;'/If0f a}+s / s'n
f /x]sf]
ut] kqdf jfl0fHo /x]sf] t/ntf ut] kqdf jfl0fHo j}wflgs
gub
u/]sf] a}+sdf /x]sf] gub u/]sf] a}+sdf /x]sf] t/ntf
df}Hbft
nufgL /sd df}Hbft nufgL /sd
! !&
@ !*
# !(
$ @)
% @!
^ @@
& @#
* @$
( @%
!) @^
!! @&
!@ @*
!# @(
!$ #)
!% #!
!^ #@

gf]6M

!= o; a}+ssf] ;fwf/0f vftfdf ePsf] df}HbftnfO{ dfq clgjfo{ df}Hbftdf u0fgf ul/g] 5 . o; a}+sdf ljz]if
k|of]hgsf] nflu vf]lnPsf] ljz]if vftf tyf ljb]zL d'b|f vftfdf /x]sf] /sdnfO{ o; k|of]hgsf] nflu u0fgf
ul/g] 5}g . ;fy}, j}wflgs t/ntfdf clgjfo{ df}Hbft /sd u0fgf ubf{ dlxgfe/sf] cf};t df}Hbft /sd
;dfj]z ug'{ kg]{5 .
@= /fli6«o:t/ jfx]ssf n3'ljQ ljQLo ;+:yfx?n] dfu]sf jvt k|fKt x'g] u/L cGo a}+s tyf ljQLo ;+:yfx?df
/fv]sf] /sdnfO{ dfu]sf] avt k|fKt x'g] /sd lzif{sdf /fVg'kg]{ 5 .

ldltM
clws[t

221
 cg';"rL 3!#=!
zfvf÷sfof{no vf]Ng] n3'ljQ ljQLo ;+:yfn] g]kfn /fi6« a}+saf6 :jLs[ltsf] nflu k]z ug'{ kg]{ lgj]bgsf]
9fFrf

>L g]kfn /fi6« a}+s ldltM

=======================
a}+s tyf ljQLo ;+:yf lgodg ljefu
afn'jf6f/, sf7df8f}+ .
ljifoM zfvf sfof{no vf]Ng] :jLs[lt af/] .
dxfzo,
To; a}+ssf] zfvf sfof{no vf]Ng] ;DaGwdf tf]s]sf zt{x?sf] k"0f{ kfngf u/L b]xfo adf]lhdsf] :yfgdf zfvf
sfof{no sfof{no vf]Ng] u/L o; n3'ljQ ljQLo ;+:yfsf] ;~rfns ;ldltsf] lg0f{o g+= ===== ldlt =================== af6
lg0f{o ePsf] x'Fbf To+xfsf] :jLs[ltsf] nflu cg'/f]w ub{5f}+ .
!= n3'ljQ ljQLo ;+:yfsf] gfd, 7]ufgf M
@= k|:tfljt zfvf :yfkgf ul/g] :yfg, lhNnfsf] gfd, 7]ufgf M
#= ;+:yfsf] ljj/0f
-s_ g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt ldlt M
-v_ ljQLo sf/f]af/ ;~rfng u/]sf] ldlt M
-u_ ;+:yfsf] 7Ls cl3Nnf] qodf;sf] r'Qmfk'FhL M
-3_ ;+:yfsf] s'n shf{ /sd M
-ª_ kl5Nnf] cf=j= sf] clGtd n]vfkl/Ifsjf6 k|dfl0ft s'n lgliqmo shf{ /sd / k|ltzt M
-r_ xfn;Dd ;~rfngdf /x]sf zfvf ;+Vof M
-5_ gofF zfvf sfof{no vf]n]kl5 x'g] zfvf ;+Vof M
$= zfvf sfof{no÷s]Gb|Lo sfof{no;Fu ;"rgf cfbfg k|bfgsf] nflu Joj:yf ul/Psf] ;"rgf k|ljlw (Networking) sf]
ljj/0fM
%= ;j{;fwf/0f z]o/ hf/L u/]sf] ldlt M
^= q}dfl;s k'FhLsf]ifsf] k|ltzt M
qodf; k|fylds k'FhL k|ltzt k'FhLsf]if k|ltzt
@)&== c;f/
@)&== c;f]h
@)&== k';
@)&== r}t
(= k'FhL of]hgf adf]lhd÷g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd kl5Nnf] cf=a= sf] cGTodf,
-s_ k'/f x'g' kg]{ r'Qmfk'FhL M
-v_ xfn sfod /x]sf] r'Qmfk'FhL M
!)= ;+:yfsf] sfo{If]qsf] ljj/0f M
!!= zfvf sfof{no vf]Ng] lg0f{odf ;+nUg /x]sf kbflwsf/Lx?sf] ljj/0f,
-s_ ;~rfns ;ldltsf kbflwsf/Lx? M
-v_ k|d'v sfo{sf/L clws[t÷sDkgL ;lrj M
gf]6M ;DefJotf cWoog ljj/0fdf lgb]{zgdf plNnlvt ljifox? clgjfo{?kdf pNn]v ug'{ kg]{ .
;fy}, o; a}sn] zfvf sfof{no ;~rfng ug]{ ldltdf ;d]t dfly plNnlvt ;Dk"0f{ zt{ tyf Joj:yfx? kfngf ug]{5f} .
dfly plNnlvt ljj/0fx? 7Ls ;fFrf] xf], s'g} ljj/0fdf km/s k/]df k|rlnt sfg'g tyf To; a}+ssf] zfvf sfof{no vf]Ng]
;DaGwdf tf]lsP adf]lhdsf] ;hfo÷sf/afxL ePdf d~h'/L ePsf] Joxf]/f cjut u/fpFb5f}+ .

222
 cg';"rL 3!%=!
!= cfwf/ b/ u0fgf ljlwM
cfwf/ b/ u0fgf ubf{ lgDgfg';f/sf] ljlw ckgfpg' kg]{5M
cfwf/ b/ = sf]if nfut k|ltzt + clgjfo{ df}Hbft nfut k|ltzt + j}wflgs t/ntf
nfut k|ltzt + ;~rfng nfut k|ltzt
!=! sf]ifsf] nfut (Cost of Fund)

sf]ifsf] nfut b]xfo adf]lhd u0fgf ug'{ kg]{5M

sf]if nfut k|ltzt =lgIf]k tyf jrt / C0f tyf ;fk6Lsf] efl/t cf};t Aofhb/

!=@ clgjfo{ df}Hbft nfut

clgjfo{ df}Hbft nfut u0fgf b]xfo adf]lhd ug'{ kg]{5M
clgjfo{ df}Hbftsf] cf};t /sd x sf]if nfut k|ltzt
clgjfo{ df}Hbft nfut k|ltzt = ------------------------------------------
nufgL of]Uo sf]ifsf] cf};t /sd

nufgL of]Uo sf]ifsf] cf};t /sd = lgIf]k tyf jrtsf] cf};t /sd + C0f tyf ;fk6L -Borrowing_ sf] cf};t /sd - j}wflgs t/ntfsf] cf};t /sd

!=# j}wflgs t/ntf nfut

j}wflgs t/ntf nfut u0fgf b]xfo adf]lhd ug'{ kg]{5M
v'b j}wflgs t/ntf /sd x -sf]if nfut k|ltzt – ;/sf/L ;'/If0fkqsf] efl/t cf};t Aofhb/_
j}wflgs t/ntf nfut k|ltzt = ----------------------------- ---------------------
nufgL of]Uo sf]ifsf] cf};t /sd

v'b j}wflgs t/ntf /sd = j}wflgs t/ntfsf] cf};t /sd - clgjfo{ df}Hbftsf] cf};t /sd

!=$ ;~rfng nfut

;~rfng nfut u0fgf ubf{ b]xfo adf]lhd ug'{ kg]{5 M
s''n ;~rfng vr{
;~rfng nfut k|ltzt = ---------------------------
nufgL of]Uo sf]ifsf] cf};t /sd
:ki6Ls/0f M
o; k|of]hgsf nflu s''n ;~rfng vr{ eGgfn] ;+:yfsf] s'n ;~rfng vr{af6 Finance Expense under
NFRS/ Employees Bonus36fO{ sfod /x]sf] s'n ;~rfng vr{nfO{ ;Demg' kb{5 . ;fy}, lgIf]k ;+sng;+u
k|ToIf ;DalGwt lgIf]kstf{nfO{ k|bfg ug]{ ;'lawf jfktsf vr{x? h:t} aLdf vr{, cf}ifwL pkrf/ vr{ cflb s'n
;~rfng vr{df ;dfj]z ug{ kfOg] 5}g .
#= cfwf/ b/ u0fgf ;DaGwdf yk Joj:yfM
#=! cfwf/ b/ u0fgf ubf{ kl5Nnf] cjlwsf] ljQLo ljj/0f tyf tYofÍnfO{ cfwf/ lnO{ u0fgf ug'{kg]{5 . dfl;s
tYof+s pknAw gx'g] jflif{s k|s[ltsf vr{nfO{ ;dfg'kflts ?kdf ?kfGt/0f u/L u0fgf ug'{ kg]{5 .

223
#=@ j}wflgs t/ntfsf] cf};t /sd / clgjfo{ df}Hbftsf] cf};t /sd u0fgf ubf{ o; a}+saf6 hf/L lgb]{zg
adf]lhd sfod ug'{kg]{ Go"gtd /sdnfO{ lng' kg]{5 .
#=# s'n ;~rfng vr{df o; a}+sn] tf]s]sf] ljQLo ljj/0fsf] gfkmf gf]S;fg vftf adf]lhdsf] sd{rf/L vr{ /
cGo ;~rfng vr{nfO{ lng' kg]{5 .
==================== ln=
cfwf/ b/ ;DaGwL ljj/0f -dfl;s_
-cf= j= @)&===, =========dlxgfsf] ljj/0f_
-!_ cfwf/ Aofhb/
qm=;+= ljj/0f k|ltzt s}lkmot
-s_ sf]if nfut
-v_ clgjfo{ df}Hbft nfut
-u_ j}wflgs t/ntf nfut
-3_ ;~rfng nfut

-ª_ cfwf/ b/ -s b]lv 3 ;Ddsf] of]u_

-@_ cfwf/ b/ ;DaGwL yk ljj/0f
-s_ :jb]zL -v_ :jb]zL C0f tyf -u_ Go"gtd sfod ug'{kg]{ clgjfo{
ut] -3_ ;/sf/L ;'/If0fkqdf u/]sf] nufgL
lgIf]k÷art ;fk6 df}Hbft

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

224
 #!
#@
s'n
cf};t
-r_
Go"gtd sfod ug'{kg]{ cf};t j}wflgs t/ntf /sd
-5_
nufgL of]Uo sf]ifsf] cf};t /sd --s_ ± -v_ – -r__
-h_
v'b j}wflgs t/ntf /sdsf] cf};t --r_ – -u__
-em_
s'n Aofh vr{ --c_ ± -cf__
-c_ :jb]zL lgIf]kdf ePsf] Aofh vr{
-cf_ :jb]zL C0f tyf ;fk6df ePsf] Aofh vr{
-`_
;/sf/L ;'/If0fkqdf u/]sf] nufgLdf k|fKt s'n Aofh /sd
-6_
gfkmf gf]S;fg lx;fa adf]lhdsf] s'n ;~rfng vr{ --c_ ± -cf__
-c_ sd{rf/L vr{
-cf_ cGo ;~rfng vr{
-7_
cfwf/ b/ u0fgf k|of]hgsf nflu s'n ;~rfng vr{ --c_ ± -cf__
-c_ sd{rf/L vr{
-cf_ cGo ;~rfng vr{
-8_
gfkmf gf]S;fg lx;fa adf]lhd kl5Nnf] dlxgfsf] v'b gfkmf÷-gf]S;fg_

gf]6M
-!_ o; k|of]hgsf nflu kl5Nnf] dlxgfsf] dfq cfDbfgL / vr{sf] -vr{sf] xsdf jflif{sLs/0f jf cg'dfg ug'{ kg]{ eP
;f]xL adf]lhdsf] kl5Nnf] dlxgfsf] vr{_ /sdnfO{ o;} kmf/dsf] a'Fbf g+= -@_ cGtu{tsf] yk ljj/0fdf pNn]v u/L
;f]xL adf]lhd cfwf/ b/ u0fgf ug'{ kg]{5 .
ldlt b:tvt

225
 lgb]{zg kmf=g+= 3!^=!
================= ln=
ljkGg ju{df k|jfx x'g] u/L k|fKt ;fk6L tyf ;f]sf] nufgL ljj/0f -q}dfl;s_
@)====;fn =====dlxgfdf cGt qodf;sf]
cl3Nnf] qodf;sf] afFsL
qm=;= ;fk6 lbg] ;+:yfsf] gfd ;fk6 lnPsf] ldlt s}lkmot
;fk6 /sd
!
@
#
==
==
cl3Nnf] qodf;df s'n ;fk6L /sd -s_
cl3Nnf] qodf;sf] s'n ;fk6L /sddWo] o; qodf;df r'Qmf ePsf] /sd -v_
o; qodf;sf] cGt;Dddf /x]sf] s'n shf{ /sd -u_
sd÷-a9L_ nufgL /sd -s–v–u_

g]=/f= a}+s lgb]{zg kmf=g+= 3!^=@

===================================== lnld6]8
…s[lifdf ePsf] shf{ nufgLsf] dfl;s ljj/0fÚ
-?= bz nfvdf_
s'n shf{df :jLs[t
qm= :jLs[t shf{ shf{ aSof}tf
ljj/0f shf{ ;Ldfsf] s}lkmot
;+= ;Ldf ?= /sd ?=
k|ltzt
! s[lif If]qM
!=! s[lif / jg ;DaGwL
!=@ df5fkfng ;DaGwL
!=# s[lif cf}hf/
!=$ dn -qm=;+= !=! df ;dfj]z afx]s_
!=% aLp–ljhg
!=^ kz'k+IfL–bfgf
!=& s[lif pTkfbg e08f/0f
!=* lrof, slkm, cb'jf, kmnkm'n k|zf]wg tyf
cfGtl/s s[lif pkhsf] k|fylds ?kdf x'g]
k|zf]wg
!=( cGo
s'n
;+:yfsf] ^ dlxgf klxn]sf] s'n shf{
nufgL

226
 lgb]{zg kmf=g+= 3!^=#
============================= lnld6]8
s[lif If]q shf{ nufgL
ldlt =================== df ;dfKt qodf;sf] ljj/0f
-?=xhf/df_
o; qodf; ut qodf;
/sd -?=_ k|ltzt /sd -?=_ k|ltzt
qm=;+= ljj/0f
shf{ ;Ldf shf{ shf{ shf{ shf{ shf{ shf{ shf{
k|jfx ;Ldfdf k|jfxdf ;Ldf k|jfx ;Ldfdf k|jfxdf
! s[lif
hDdf
;+:yfsf] ^ dlxgf klxn]sf]
s'n shf{ nufgL /sd

227
 cg';"rL 3 @)=!

LONG FORM AUDIT REPORT

Of
………………….…………………. LIMITED

For the year ended ….. Ashad 20…

(Corresponding to …..July 20…)

Auditor:
…………………………………
M/s …………………………………
……………………….

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AUDIT APPROACH
1.1 Brief description of the Audit plan with focus on the following areas, at minimum:
• Declaration of Independence of Audit Firm and Members
• Standards followed
• Composition of the audit team
• Audit schedule
1.2 Brief description of the Audit process and procedures
• Audit areas' Risk Assessment
• Audit procedures adapted to mitigate identified Audit Risks
• Quality control mechanism
1.3 Brief description of the Sampling Procedure and sample size
• Sampling methodology
• Sample size
• Use of system based approaches
1.4 Remarks on the execution of audit plan
• Execution of audit and the audit plan
• Problems encountered during the audit, if any
• Limitations of scope of Audit, if any.
2. RISK MANAGEMENT SYSTEMS
Opinion on the following:
2.1 Credit Risk Management Systems
2.1.1 Brief description and comment on the adequacy of credit appraisal systems,
2.1.2 Brief description and comment on the adequacy of credit monitoring systems,
2.1.3 Brief description and comment on the adequacy of the credit recovery systems,
2.1.4 Adequacy of Policies and procedure for Write off of Loans,
2.1.5 Adequacy of Policies, guidelines and Controls over Off Balance Sheet Items.
2.1.6 Comment on the concentrations in the credit and investment portfolio,
2.1.7 Risk Management Committees and their effectiveness,
2.1.8 Overall audit opinion on Credit risk management.
2.2 Market Risk (Interest Rate, Liquidity and Foreign Exchange) Management Systems
2.2.1 Adequacy of policies, procedures and guidelines for the market risk management.
2.2.2 Adequacy of the system for measuring, monitoring and mitigation of Market risk.
2.2.3 Risk Management Committees and their effectiveness
2.2.4 Overall audit opinion on Market & liquidity risk management.
2.3 Operational Risk Management System
2.3.1 Adequacy of policies, procedures and guidelines for the Operational risk management.
2.3.2 Adequacy of the system for measuring, monitoring and mitigation of Operational Risk.
2.3.3 Risk Management Committees and their effectiveness
2.3.4 Overall audit opinion on Operational risk management.
3. INTERNAL CONTROL SYSTEMS
Opinion on the following areas:
3.1 Effectiveness of the Audit committee
3.2 Effectiveness of the Internal Audit Function
3.3 Rectification of the deficiencies identified in the previous internal and external audit reports
3.4 Adequacy of the controls in Credit operations
3.5 Adequacy of the controls in Treasury operations
3.6 Adequacy of the controls in Branch operations
3.7 Adequacy of control over Nostro Bank Operations
3.8 Adequacy of the controls in procedures related to expenditure
3.9 Adequacy of the control over fixed assets.
3.10 Adequacy of the Management Information System (MIS)

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 3.11 Adequacy of controls over e-banking
3.12 Adequacy of controls in Information Technology and related support functions.
3.13 Effectiveness of the Inter-branch and agency Reconciliation function
3.14 Adequacy of controls to prevent and/or minimize Fraud and forgeries
3.15 Instances of Fraud and Forgery in the review period
3.16 Other Control Issues, if any
3.17 Auditors overall assessment of the internal control system
4. COMPLIANCE WITH APPLICABLE RULES AND REGULATIONS
Prevailing Statute, Act, Directive and Regulation, at minimum, in the following areas
4.1 Nepal Rastra Bank Act 2058
State whether the conditions as stipulated in Section 86 of Nepal Rastra Bank Act 2058 prevails,
if yes please specify.
4.2 Bank and Financial Institution Act 2073
4.2.1 Whether fees and benefits of Chairman and board members are as specified in
AOA/MOA
4.2.2 Appointment, qualification and benefits of the chief executive
4.2.3 Profit Appropriation to General Reserve
4.2.4 Appropriation to Exchange Fluctuation Reserve
4.2.5 Distribution of Dividend
4.2.6 Whether the activities are within the scope as defined by BAFIA?
4.2.7 Whether prohibited activities are being pursued?
4.2.8 Control & notification of dormant deposit accounts and unclaimed dividend
4.3 Foreign Exchange Rules and Regulations (applicaple if any)
4.3.1 Whether foreign exchange transactions are properly recorded and reported in a timely
manner.
4.3.2 Whether transactions of Indian currency are made as per circulars.
4.4 Minimum Capital fund (Directive No. 1)
4.4.1 Computation of Core Capital, Supplementary Capital and Capital Fund
4.4.2 Computation of Risk Weighted Assets
4.4.3 Comment on the Capital Plan
4.4.4 Overall opinion on capital adequacy
4.5 Loan Classification and Loan Loss Provisioning (Directive No.2)
4.5.1 Comment on the Assets Quality and Classification
4.5.2 Adequacy of Loan Loss Provisions
4.5.3 Loan Classification and loan loss provision in respect of loan against personal/corporate
guarantees
4.5.4 Whether the adjustment and Write back of loan loss provision comply with the
provisions of the directive
4.5.5 Overall opinion on Loan classification & provisioning
4.6 Cedit Lending Limit (Directive No.3)
4.6.1 Bank's procedures to identify a group of related borrowers
4.6.2 Comment on the Facilities in excess of Single Obligor Limits, if any
4.6.3 Loan Loss Provision in case of borrowers availing facilities in excess of the SOL
4.7 Acounting Policy & Format of the Financial Statement (Directive No.4)
4.7.1 Comment on the Consistency of the Accounting Policies and financial reporting
framework.
4.7.2 Recognition of interest income from loans and advances
4.7.3 Reconciliation of Interest Receivable and Interest Suspense
4.7.4 Recognition of other interest, fees and commission and expenses.

230
 4.7.5 Publication of annual accounts and periodical highlights
4.7.6 Non-compliance/deviations in accounting policies followed as compared to prescribed
accounting policies by NRB/Nepal Accounting Standard
4.8 Risk Minimization (Directive No 5)
4.8.1 Mechanisms to minimize liquidity risk
4.8.2 Use of GAP Analysis and other mechanisms to measure and manage interest rate risk
4.8.3 Mechanisms to minimize foreign exchange risk
4.9 Corporate Governance (Directive No.6)
4.9.1 Formulation and implementation of required plans, policies and guidelines
4.9.2 Code of conduct of Directors, Chief Executive and Employees
4.9.3 Cases of conflict of interest of Directors, Chief Executive and Employees
4.9.4 Mechanism to identify related pjrties promoters, directors or senior management.
4.9.5 Lending to directors, chief executive, employees (except as per employee rules) and
their related pjrties, if any
4.9.6 Level of Corporate governance and compliance of directives related to corporate
governance.
4.10 Implementation of Supervisory Findings (Directive No.7)
Auditor's finding on the status of compliance of directions given by NRB based on its onsite
inspections and offsite supervision.
4.11 Investments (Directive No.8)
4.11.1 Investments in unlisted companies
4.11.2 Investment in companies with financial interest
4.11.3 Investment in shares of other bank/FIs
4.11.4 Investment in shares and debentures exceeding the limits
4.11.5 Review of the investment portfolio
4.11.6 Adequacy of provisioning requirements
4.11.7 Adequacy of investmet adjustment fund requirements
4.12 Reporting Requirements (directive No.9)
Comment upon the reliability of mechanism used for NRB reporting and the accuracy of such
returns
4.13 Sale or Transfer of Promoters Share (Directive No. 10)
4.13.1 Sale or transfer against the statutory requirements
4.13.2 Sale or pledge of promoter shares, during the lock-in period
4.13.3 Where the promoter of the institition is an entity, unauthorized transfer of ownership of
such entity.
4.13.4 Where the promoter of the institution is an entity, the availability of audited financial
statement of such entity for verification.
4.14 Credit Information (Directive No.11)
4.14.1 Mechanism to obtain required information from borrowers
4.15 Cash Reserve/Statutory Liquidity Requirement (Directive No. 12)
4.15.1 Comment on any exceptions on the maintenance of CRR as stipulated by the directive
4.15.2 Comment on any exceptions on the maintenance of SLR as stipulated by the directive
4.16 New Branch/Office Operation (Directive No. 13)
4.16.1 Unauthorized branches/offices/counters
4.16.2 Unauthorized transactions
4.17 Interest Rates (Directive No. 14)
4.17.1 Interest rate determination procedures
4.17.2 Mechanism to determine cost of fund, yield on earning assets and interest spread
4.17.3 Publication of interest rates
4.18 Mobilization of Financial Resources (Directive No. 15)
4.18.1 Concentration of deposits
4.18.2 Resource mobilization beyond the limit

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 4.18.3 Issuance of debenture and other debt instruments
4.19 Amount receive forDeprived Sector Lending (Directive No.16)
4.19.1 Comment on the exceptions observed in the deprived sector lending
4.19.2 Monitoring mechanism for utilization of deprived sector lending on a half yearly basis
4.20 Expansion, Contraction and Merger (Directive No.17)
4.20.1 Fulfillment of the specified requirements for upgradation by the financial institution,
where applicable.
4.20.2 Whether the minimum capital, capital structure meet the stipulated pre-requisite
conditions for merger and/or acquisition, where applicable.
4.20.3 Trading status of stocks in the stock exchange.
4.20.4 Compliance of regulatory provisions on the Merger including Fit & Proper Test
mentioned in BAFIA, 2063 NRB Act, 2058 and Directives.
4.20.5 Overall opinion on Expansion, Constraction and Merger.
4.21 Know Your Customer, KYC (Directive No.18)
4.21.1 KYC norms formulated and followed.
4.21.2 Adequacy of mechanism, procedures and documents for knowing the customer.
4.22 E-banking Directives (Directive issued by Payment Systems Department) No.21)
4.22.1 E-banking policies and procedures formulated and followed.
4.22.2 Adequacy of security maintained in the e-banking trasactions.
4.22.3 Adequacy of conditions on bilateral agreement with agents and third party.
4.23 Miscellaneous Directives (Directive No.20)
4.23.1 Whether insurance agency service offered to its clients.
4.23.2 Authenticity of computer software used.
4.23.3 Preparation of documents in the devnagari script of Nepali language as stipulated in the
directives.
4.23.4 Compliance of taxation, including TDS, and mandatory provisions made by fiscal policy
of Government of Nepal.
4.23.5 Compliance of regulations and laws with respect to Auction.
4.23.6 Use of Refinancing Facilities availed by the NRB made as per the agreement.
4.24 Transparency and level of economy in the capital and operating expenditures.
4.25 Compliance with internal rules, regulations and guidelines
Comment on the overall state of compliance with the internal rules, regulations and guidelines.
4.26 Overall compliance of laws, regulations, circulars, directives and guidelines.
Comment on the overall state of compliance with the laws, regulations, circulars, directives &
guidelines.
5. OTHERS
5.1 Whether guarantees, all other contingent liabilities and off balance sheet exposures are properly
recorded and disclosed
5.2 Whether banks have entered into any contracts with related pjrties including the promoters,
directors, shareholders holding more than 1% and their undivided family
5.3 Compliance of pre-requisite conditions for Purchase of fixed assets
5.4 Compliance of regulatory relaxations issued to curb the impact of Covid-19 pandemic in
financial system (including reduction/discount on interest rates)
5.5 Any comments or issues, which the auditor feels appropriate to be communicated to the
supervisor and is not covered by the above.
6. CONCLUSION
6.1 Type of Audit opinion expressed in the final audit Report
6.1.1 Unqualified
6.1.2 Qualified
6.1.3 Adverse
6.1.4 Disclaimer

232
6.2 Main reason for the qualified, adverse or disclaimer opinion on the financial statement produced,
where applicable.
6.3 Areas of operation where it is exposed to excessive risk
6.4 The risk areas where FI has not been able to properly address these risks
6.5 Comment on the Major Problems faced by the FI
6.6 Overall opinion of the auditor on the operation and financial standing of the FI

233