lgb]z

{ g kmf=g+= !=!

k"FhLsf]if tflnsf
-?=xhf/df_
ljj/0f ut qodf; rfn" qodf;
-s_ k|fylds k"FhL
!_ r"Qmf k"FhL
@_ 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"h F L ;dfof]hg sf]if
(_ cGo :jtGq sf]ifx?
36fpg]M
— Voflt (Goodwill) jfktsf] /sd
— ;LdfeGbf a9L nufgL ul/Psf] /sd
— cjf:tljs ;DklQ (Fictitious Assets)
— ljQLo :jfy{ /x]sf] sDkgLsf] lwtf]kqdf nufgL u/]sf] /sd

-v_ k"/s k"FhL

!_ c;n shf{sf] nflu ul/Psf] shf{ gf]S;fgL Joj:yf
@_ ;DklQ k"gd"{NofÍg sf]if
#_ xfOla|8 k"FhL pks/0fx?
$_ ;'/If0f g/flvPsf] ;xfos cfjlws C0f
%_ ;6xL ;lds/0f sf]if
^_ cltl/Qm shf{ gf]S;fgL Joj:yf
&_ 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"h
F Lsf]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]_
 lgb]{zg kmf=g+= !=@
hf]lvd efl/t ;DklQ laj/0f tflnsf
¿=xhf/df_
ut qodf; rfn' qodf;
-s_ jf;nft leqsf ;DklQx? (On-Balance-Sheet Assets) ef/
/sd
hf]lvd efl/t
/sd
hf]lvd efl/t
;DklQ ;DklQ
gub df}Hbft
;'g -ljlgdo of]Uo_
g]kfn /fi6« a}+sdf /x]sf] df}Hbft
>L % sf] ;/sf/sf] C0fkqdf ul/Psf] nufgL
g]kfn /fi6« a}+s C0fkqdf ul/Psf] nufgL
cfˆg} d'2tL /;Lbsf] lwtf]df k"0f{ ;'/lIft x'g]u/L k|bfg ul/Psf] d'2tL
/;Lb lwtf] shf{
;/sf/L C0f kqsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg ul/Psf] shf{
;/sf/L C0f kqsf] kfpg' kg]{ Jofh /sd (Accured Amount)
:jb]zL a}+s tyf ljQLo ;+:yfx?df /x]sf] df}Hbft 20
cGo a}+s tyf ljQLo ;+:yfx?sf] d'2tL /l;bsf] lwtf]df k"0f{ ;'/lIft 20
x'g] u/L k|bfg ul/Psf] d'2tL /l;b lwtf] shf{
ljb]zL a}+sx?df /x]sf] df}Hbft 20
dfu]sf] avt k|fKt x'g] /sd (Money at Call) 20
cGt//fli6«o >]0fLs[t (Rated) Ohfhtkqk|fKt ;+:yfsf] Uof/]06Ldf 20
uPsf] shf{
cGt//fli6«o >]0fLs[t (Rated) a}+sdf u/]sf] cGo nufgL 20
z]o/, l8j]~r/ Pj+ a08df ePsf] nufgL 100
cGo nufgLx? 100
shf{, ;fk6 tyf ljN; v/Lb÷l8:sfp06 ;d]t 100
l:y/ ;DklQx? 100
cGo ;a} ;DklQx? -v'b cu|Ld s/ bflvnf jfx]s_ 100
Kffpg' kg]{ v'b cGo Jofh /sd -s'n kfpg' kg]{ Jofh – ;/sf/L 100
C0fkqsf]
C0fkqsf Jofh – Jofh d'NtjL_
-s_ hDdf
-v_ jf;nft aflx/sf sf/f]jf/x? (Off-balance sheet Items)
laN; sn]S;g )
clu|d ljb]zL ljlgdo ;Demf}tf !)
^ dlxgfeGbf sd cjlwsf] k|ltt–kq -k"/} /sd_ @)
cGt//fli6«o >]0fLs[t (Rated) ljb]zL Ohfhtkqk|fKt ;+:yfsf] @)
sfp06/ Uof/]06Ldf hf/L ul/Psf] Uof/]06L
^ dlxgfeGbf a9L cjlwsf] k|ltt–kq -k"/} /sd_ %)
lj8a08, k/km/d]G; a08 / k|Tofe"lt (Underwriting) ;DjGwL %)
k|ltj4tf
clu|d e'QmfgL Uof/]06L (Advance payment Guarantee) !))
ljQLo tyf cGo hdfgt (Financial and other Guarantee) !))
ckl/jTo{ shf{ k|lta4tf (Irrevocable Loan Commitment) !))
cfos/ jfkt ;Defljt bfloTj !))
cGo ;j} k|sf/sf ;Defljt bfloTjx? !))
-v_ hDdf
s'n hf]lvd efl/t ;DklQsf] hDdf -s_ + -v_
b|i6JoM != pk/f]Qmfg';f/ plNnlvt zLif{sx?dWo] Ohfhtkqk|fKt ;+:yfn] cfkm";Fu ;DjlGwt jf cfkm"n] ug{ kfpg]
ljQLo sf/f]jf/x?;Fu ;DjlGwt zLif{sx? dfq k|of]udf Nofpg' kg]{5 .
@= cGt//fli6«o >]0fLs[t cGtu{t Top Thousand World Banks sf] ;"rLdf gk/]sf] v08df zt k|ltzt
hf]lvd ef/ sfod ug'{ kg]{5 .

sarcular-14 Tables 2
 ==========================lnld6]
==========================lnld6]8
gub k|jfx ljj/0f
ldlt ============ b]lv ========== ;Dd

ut jif{ ¿= ljj/)f o; jif{ ¿=

-s_ sf/f]af/ ;+rfngaf^ gub k|jfx
1= gub k|flKt
1=1 Jofh cfDbfgL
1=2 sdLzg tyf l*isfpG^ cfDbfgL
1=3 ljb]zL ljlgdo sf/f]jf/af^ cfDbfgL
1=4 ckn]lvt shf{sf] c;'nL
1=5 cGo cfDbfgL
2= gub e"QmfgL
2=1 Jofh vr{
2=2 sd{rf/L vr{
2=3 sfof{no ;+rfng vr{
2=4 cfos/ e'QmfgL
2=5 cGo vr{
sfo{ut k"+hL (Working Capital ) ultljlw cl#sf] gub k|jfx
;~rfng ;DjlGw rfn" ;DklQdf sdL÷-j[
sdL -j[l$_
1= dfu tyf cNk ;'rgfdf k|fKt x"g] /sddf sdL÷-j[l$_
2= cGo cNksfnLg nufgLdf sdL÷-j[l$_
3= shf{ tyf ljN; v/Lbdf sdL÷-j[l$_
4= cGo ;DklQdf sdL÷-j[l$_
;~rfng ;DjlGw rfn" bfloTjdf -sdL_÷j[
-sdL_ j[l$
1= lgIf]k bfloTjdf -sdL_÷j[l$
2= ;l^{lkms]^ ckm l*kf]lh^df -sdL_÷j[l$
3= cNksfnLg ;fk^Ldf -sdL_ ÷j[l$
4= cGo bfloTjdf -sdL_÷ j[l$
-v_ nufgL sf/f]jf/df gub k|jfx
1= bL#{sfnLg nufgLdf sdL÷-j[l$_
2= :yL/ ;DklQdf sdL÷-j[l$_
3= bL#{sfnLg nufgLdf Jofh cfDbfgL
4= nfef+z cfDbfgL
5= cGo
-u_ ljQLo >f]t sf/f]jf/af^ gub k|jfx
1= bL#{sfnLg C)F -j)*, l*j]Gr/ cflb_ df j[l$÷-sdL_
2= z]o/ k"+hLdf j[l$÷-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_
-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

sarcular-14 Tables 3
 g]=/f=a}+=lgb]{zg cg';"rL 4=1

=================== lnld^]*

z]o/ k"+hL
hL tyf :jfldTj
- === === cfiff( d;fGt_

ut jif{ o; jif{
ljj/)f
¿= ¿=
1= + hL
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]
z]o/ :jfldTj
z]o/ % ljj/)f % z]o/ k"+hL
k"+hL
-s_ ;+:yfks
1=1 g]kfn ;/sf/
1=2 j}b]lzs ;+:yf
1=3 æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfx¿
1=4 cGo Ohfhtkqk|fKt
fKt ;+:yfx¿
1=5 cGo ;+:yfx?
1=6 JolQmut
1=7
1=7 cGo
-v_ ;j{;fwf/)f
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]{% .

sarcular-14 Tables 4
 g]=/f=a}+=lgb]{zg cg';"rL 4=2

=================== lnld^]*
hu]*f tyf sf]ifx¿
- === === cfiff( d;fGt _

ut jif{ ¿= ljj/)f o; jif{ ¿=

1= ;fwf/)f hu]*f sf]if

2= k|:tfljt jf]g; z]o/

3= k"+hLut hu]*f sf]if

4= Soflk^n l/l*Dk;g\ l/he{

5= +hL ;dfof]hg sf]if

k"hL

6= cGo hu]*f tyf sf]if

s= e}k/L cfpg] hu]*f
v= ;+:yf ljsf; sf]if
u= nfef+z ;lds/)f sf]if
#= ljz]if hu]*f sf]if
ª= ;DklQ k'gd"N{ of°g sf]if
r= cGo :jtGq sf]if
%= cGo hu]*f sf]if

7= ;l~rt
;l~rt gfkmf÷gf]S;fg

8= ;^xL #^a( sf]if

hDdf

sarcular-14 Tables 5
 g]=/f=a}+=lgb]{zg cg';"rL 4=13

=================== lnld^]*
shf{ ;fk^ tyf lan vl/b juL{s/)f / ;f]sf] nflu Joj:yf
- === === cfiff( d;fGt _
-
shf{ v/Lb tyf l*isfpG^ ul/Psf lan
ljj/)f :jb]zL
k|f=If]= ljb]zL hDdf :jb]zL ljb]zL hDdf
cGo
1= ;lqmo shf{ ;fk^ (Performing) ljldt cljldt
1=1 c;n
!=@ k'g/;+/rgf ul/Psf]
2= lgl:qmo shf{ ;fk^ (Non Performing)
2=2 sd;n
2=3 z+sf:kb
2=4 v/fa
-s_ s"n shf{
3= shf{ gf]S;fgL Joj:yf
3=1 c;n
3=2 k'g/;+/rgf ul/Psf]
3=3 sd;n
3=4 z+sf:kb
3=5 v/fj
-v_ s"n Joj:yf
4= ut jif{;Ddsf] Joj:yf
4=1 c;n
4=2 k'g/;+/rgf ul/Psf
4=3 sd;n
4=4 z+sf:kb
4=5 v/fj
-u_ ut jif{;Ddsf] s"n Joj:yf
-#_
-#_ ut aif{sf] Joj:yfaf^ lkmtf{
-ª_
-ª_ o; jif{sf] yk Joj:yf
o; jif{sf] v'b yk#^
v"b shf{ -s–v_

sarcular-14 Tables 6
 g]=/f=a}+=lgb]{zg cg;"rL 4=14

=================== lnld^]*
l:y/ ;DklQ
- === === cfiff( d;fGt _

;DkQL
ut jif{ o; jif{
ljj/)f kl/jxg sfof{no
¿= ejg d]lzg/L cGo ¿=
;fwg ;fdfg
1= k/ndf]n
-s_ ut jif{sf] df}Hbft
-v_ o; jif{ yk
-u_ o; jif{ k"gd'{Nof°g÷k'gn]{vg
-3_ o; jif{sf] ljqmL
-ª_ o; jif{sf] ckn]vg
s'n -s®v®u®#®ª_ k/ndf]n
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"hLut lgdf{)f -k"hLs/)f ul/g' kg]{_

6= nLh xf]N* ;DklQ

hDdf -3®4®5®6_

*Written Down Value

sarcular-14 Tables 7
 g]=/f=a}+=lgb]{zg cg';"rL 4=16-s_

=======================lnld^]*
cGo ;DklQ -yk ljj/)f_
- === === cfiff( d;fGt _

o; jif{ ¿=

ut jif{ ljj/)f 1 1 jif{b]lv 3 hDdf

¿= jif{;Dd dfly 3 jif{eGbf
jif{;Dd dfly

1= shf{df c;"n ug{ af+sL Jofh

2= ljgf ;'rgf *«fkm\^sf] e"QmfgL
3= zfvf ldnfg lx;fj

8
 g]=/f=a}+=lgb]{zg cg';"rL 4=18
=======================lnld^]*
Jofh cfDbfgL
ldlt ==============b]lv =================;Dd

ut jif{ ¿= ljj/)f o; jif{ ¿=

s= shf{ ;fk^ / clwljsif{df

1= shf{ ;fk^
2= clwljsif{
v= nufgLdf
1= >L 5 sf] ;/sf/sf] C)fkq
-s_ ^]h
« /L laN;
-v_ ljsf; C)fkq
-u_ /fli^«o artkq
2= ljb]zL C)fkq
-s_
-v_
3= g]kfn /fi^« a}s
+ sf] C)fkq
4= l*j]Gr/ tyf a)*
5= cGt/ a}+s nufgLdf Jofh
-s_ a}s
+ ÷ljQLo ;+:yfx¿
-v_ cGo ;+:yfx¿
u= Ph]G;L df}Hbftdf
1= :jb]zL a}s
+ ÷ljQLo ;+:yfx¿
2= ljb]zL a}s
+ x¿
#= dfu tyf cNk;"rgfdf k|fKt x'g] df}Hbftdf
1= :jb]zL a}s
+ ÷ljQLo ;+:yfx¿
2= ljb]zL a}s
+ x¿
ª= cGodf
1= ;l^{lkms]^ ckm l*kf]lh^
2= cGt/ a}s
+ ÷ljQLo ;+:yf shf{
3= cGo

hDdf

sarcular-14 Tables 9
 g]=/f=a}=+ lgb]z
{ g cg';r
" L $=#)

=======================lnld6]
=======================lnld6]8
k"FhLsf]if tflnsf
- ====================== cfiff9 d;fGt_
-?=xhf/df_
ljj/0f ut jif{ rfn" jif{
-s_ k|fylds k"FhL – –
!_ r"Qmf k"FhL
@_ z]o/ lk|ldod
#_ lkmtf{ gx'g] cu|flwsf/ z]o/
$_ ;fwf/0f hu]8f sf]if
%_ ;l~rt gfkmf÷gf]S;fg
^_ k"FhL lkmtf{ hu]8f sf]if
&_ k"hF L ;dfof]hg sf]if
*_ cGo :jtGq sf]ifx?
36fpg]M
— Voflt (Goodwill) jfktsf] /sd
— ;LdfeGbf a9L nufgL ul/Psf] /sd
— cjf:tljs ;DklQ (Fictitious Assets)
— ljQLo :jfy{ /x]sf] sDkgLsf] lwtf]kqdf nufgL u/]sf] /sd

-v_ k"/s k"FhL

!_ c;n shf{sf] nflu ul/Psf] shf{ gf]S;fgL Joj:yf
@_ ;DklQ k"gd"{NofÍg sf]if
#_ xfOla|8 k"FhL pks/0fx?
$_ ;'/If0f g/flvPsf] ;xfos cfjlws C0f
%_ ;6xL ;lds/0f sf]if
^_ cltl/Qm shf{ gf]S;fgL Joj:yf
&_ nufgL ;dfof]hg sf]if
*_ nufgLdf xfgL jfktsf] Joj:Yff
-u_ hDdf k"FhLsf]if -s±v_
-3_ hf]lvd efl/t ;DklQsf] cfwf/df sfod ug'{kg]{ Go"gtd k"FhLsf]if
k"h
F Lsf]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]_

sarcular-14 Tables 10
 g]=/f=a}=+ lgb]z
{ g cg';r
" L $=#) -s_
===========================lnld6]
===========================lnld6]8
hf]lvd efl/t ;DklQ ljj/0f tflnsf
- ====================== cfiff9 d;fGt_
ut jif{ rfn' jif{
jf;nft adf]lhdsf] ;DklQ (On-Balance-sheet Assets) ef/ hf]lvd efl/t hf]lvd efl/t
/sd /sd
;DklQ ;DklQ
gub df}Hbft
;'g -ljlgdoof]Uo_
g]kfn /fi6« a}s
+ df /x]sf] df}Hbft
>L % sf] ;/sf/sf] C0fkqdf ul/Psf] nufgL
g]kfn /fi6« a}s
+ C0fkqdf ul/Psf] nufgL
cfˆg} d'2tL /;Lbsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg ul/Psf] d'2tL /;Lb lwtf] shf{
;/sf/L C0fkqsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg ul/Psf] shf{
:jb]zL Ohfhtkqk|fKt a}s
+ ÷ljQLo ;+:yfx?df /x]sf] df}Hbft
cGo Ohfhtkqk|fKt a}s + ÷ljQLo ;+:yfsf] d'2tL /;Lbsf] lwtf]df k"0f{ ;'/lIft x'g] u/L
k|bfg ul/Psf] d'2tL /;Lb lwtf] shf{
ljb]zL a}s
+ x?df /x]sf] df}Hbft
dfu]sf] avt k|fKt x'g] /sd (Money at Call)
cGt/f{li6«o >]0fLs[t (Rated) a}s
+ sf] Uof/]06Ldf uPsf] shf{
cGt/f{li6«o >]0fLs[t (Rated) a}s
+ df u/]sf] cGo nufgL
z]o/, l8j]~r/ Pj+ a08df ePsf] nufgL
cGo nufgLx?
shf{, ;fk6 tyf ljN; v/Lb÷l8:sfp06
sarcular-14 Tables
 l:y/ ;DklQx?
cGo ;a} ;DklQx? -v'-v'b clu|d s/ bflvnf jfx]s_
kfpg'kg]{ v'b cGo Jofh /sd -s'n kfpg' kg]{ Jofh– ;/sf/L C0f kqsf] Jofh – Jofh
d'NtjL _
-s_ hDdf
jf;nft jflx/sf] sf/f]jf/
aLN; sn]S;g
km/jf8{ ljb]zL ljlgdo ;Demf}tf
^ dlxgf eGbf sd cjlwsf] k|lttkq -k"/} /sd_
cGt/f{li6«o >]0fLs[t (Rated) ljb]zL a}s
+ sf] sfp06/ Uof/]06Ldf hf/L ul/Psf] Uof/]06L
^ dlxgfeGbf a9L cjlwsf] k|lttkq -k"/} /sd_
lj8a08
k/km/d]G; j08
clu|d e'QmfgL Uof/]06L
ljQLo hdfgt
cGo hdfgt
ckl/jTo{ shf{ k|lta4tf
cfos/ jfkt ;Defljt bfloTj
cGo ;j} k|sf/sf ;Defljt bfloTjx?
-v_ hDdf
s'n hf]lvd efl/t ;DklQ

sarcular-14 Tables