828-Nmb Ar Final 5 Jan 2021 Ecopy - Low

PgPdla a}+s lnld6]8sf]
@%cf}±
jflif{s k|ltj]bg
@)&^÷@)&&
;~rfns ;ldlt
kjg s'df/ uf]Nof0f

cWoIf
-;+:yfks z]o/wgLx?sf] t˚{af6_
lgsf] lkn hLjg s'df/ s6\jfn of]u]Gb| nfn k|wfg

;~rfns ;~rfns ;~rfns
-;+:yfks z]o/wgL P˚Pdcf]sf] t˚{af6_ -;+:yfks z]o/wgL sd{rf/L ;+ro sf]ifsf] t˚{af6_ -;j{;fwf/0f z]o/wgLx?sf] t˚{af6_
pQd Enf]g lzl/if s'df/ d'/f/sf k|bLk /fh kf08]

;~rfns ;~rfns :jtGq ;~rfns
-;j{;fwf/0f z]o/wgLx?sf] t˚{af6_ -;j{;fwf/0f z]o/wgLx?sf] t˚{af6_
k|df]b s'df/ bfxfn

sDkgL ;lrj
k|ltlglw -k|f]S;L_ kmf/d
>L ;~rfns ;ldlt,
PgPdla a}+s lnld6]8, Afa/dxn, sf7df8f}+ .
ldltM =====================================================================================
ljifoM k|ltlglw lgo'lQm ul/Psf] af/] .

dxfzo,
=== === === === ===== === ==== lhNnf === === === === ===== === ===== === ===== === =g=kf=÷uf=kf= j8f g+= ============== a:g] d÷xfdL === = ==== === ====== === == === ==== === ====== === == === ======
n] To; sDkgLsf] z]o/wgLsf] x}l;otn] lj=;+= @)&& ;fn kf}if dlxgf @( ut] a'waf/sf lbg x'g] @%cf}+ jflif{s ;fwf/0f ;efdf
:jod\ pkl:yt eO{ 5nkmn tyf lg0f{odf ;xefuL x'g g;Sg] ePsfn] pQm ;efdf d]/f]÷xfd|f] tkm{af6 efu lng÷dtbfg ug{sf
nflu === === === === === === === lhNnf === === === ===== ===== === ===== == === g=kf÷ uf=kf= j8f g+= ============== a:g] >L === === === === === === === === = === === === =========== =nfO{
d]/f]÷xfd|f] k|ltlglw lgo'Qm u/L k7fPsf] 5'÷k7fPsf 5f}+ .
k|ltlglw lgo'Qm ePsf] JolQmsf]M– lgj]bs,

b:tvt M
x:tfIf/sf] gd"gf M gfd y/M
7]ufgf M
z]o/wgL kl/ro÷lxtu|fxL vftf g+ M z]o/wgL kl/ro M
lxtu|fxL vftf g+= M
z]o/ ;+Vof M
b|i6Ao M of] lgj]bg ;fwf/0f ;ef x'g' eGbf sDtLdf $* 306f cufj} a}+ssf] /lhi68{ sfof{nodf k]z ul/;Sg' kg]{5 . Ps eGbf a9L k|ltlglw -k|f]S;L_ sf] gfd pNn]v u/]df
k|ltlglw -k|fS] ;L_ kmf/d /2 ul/g] 5 .
PgPdla a}+s lnld6]8,

Afa/dxn, sf7df8f}+ .
@%cf}+ jflif{s ;fwf/0f ;efdf pkl:yt x'g hf/L ul/Psf]
k|j]z–kq
z]o/wgLsf] gfdM =================================================================================================================================================================== s"n z]o/ ;+VofM ========================================================================================
z]o/wgL kl/ro÷lxtu|fxL vftf (BOID) g+=M =============================================================================== z]o/wgLsf] ;xLM =========================================================================================
====================================================================================
sDkgL ;lrj
-b|i6JoM k|ltlglwn] ;efdf efu lng cfp“bf of] k|j]z kq ;fy} lnO{ cfO{ lbg'x'g cg'/f]w ub{5f}+ ._
ljifo ;"rL
kRrL;f}+ jflif{s ;fwf/0f ;ef;DaGwL ;"rgf 6

cWoIfsf] dGtJo 8
;~rfns ;ldltsf] jflif{s k|ltj]bg 10
lwtf]kq btf{ tyf lgisfzg lgodfjnL, @)&# sf] cg';"rL–!% 24
PgPdla a}+s lnld6]8M

ljQLo emnsx? 26
n]vfk/LIfssf] k|ltj]bg #!
ljQLo ljj/0fx? #&
n]vf;DaGwL l6Kk0fLx? %#
k|d'v n]vf gLltx? (&
cltl/Qm n]vf l6Kk0fLx? !)&
jf;]n ;DaGwL k|s6Ls/0f !$#
;+:yfut ;fdflhs pQ/bfloTj !$(
k|If]lkt tyf jf:tljs gfkmf gf]S;fg lx;fa aLrsf] t'ngf !%)
k|If]lkt tyf jf:tljs jf;nft aLrsf] t'ngf !%!
xl/hG6n ljZn]if0f (Horizontal Analysis) !%#
el6{sn ljZn]if0f (Vertical Analysis) !%%
s~rg 8]enkd]G6 a}+s lnld6]8M

n]vfk/LIfssf] k|ltj]bg !%(
ljQLo ljj/0fx? !^@
n]vf;DaGwL l6Kk0fLx? !&#
ljz]if k|:tfjsf] ?kdf k]z ePsf] k|aGwkq tkm{sf] ;+zf]wgsf] tLgdxn] @$@
ljQLo ljj/0f k|sfzg ug{ g]kfn /fi6« a}+saf6 k|fKt :jLs[lt kqx? @$#
ljQLo ljj/0f k|sfzg ug{ g]kfn /fi6« a}+saf6 k|fKt :jLs[lt kqx?df ePsf] lgb{]zg pk/ hjfkmx? @$%
5
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kRrL;f}+ jflif{s ;fwf/0f ;ef;DaGwL ;"rgf
o; a}+ssf] ldlt @)&&÷)(÷& ut] a;]sf] ;~rfns ;ldltsf] $!#cf}+ a}7ssf] lg0f{ofg';f/ a}+ssf] kRrL;f}+ jflif{s ;fwf/0f ;ef lgDg
lnlvt ldlt, :yfg / ;dodf lgDg ljifox¿ pk/ 5nkmn tyf lg0f{o ug{ a:g] ePsfn] sDkgL P]g, @)^# sf] bkmf ^& adf]lhd
;Dk"0f{ z]o/wgL dxfg'efjx¿sf] hfgsf/Lsfnflu of] ;"rgf k|sflzt ul/Psf] 5 .
!= ;fwf/0f ;ef a:g] ldlt, :yfg / ;do M
ldlt M @)&& ;fn kf}if dlxgf @( ut], a'waf/ -tb\g';f/ hgj/L !#, @)@!_
:yfg M s[i0f 6fj/, gofF afg]Zj/, sf7df8f}+ .
;do M laxfg !)M#) ah]
-sf]le8 !( sf sf/0f x'g;Sg] ;+s|d0fsf] hf]lvdnfO{ Wofgdf /fVb} ;fwf/0f ;efdf lel8of] sGk|m]G; -er'{cn_ k|ljlw dfkm{t
;xefuL x'g ;Sg] u/L z]o/wgL dxfg'efax?nfO{ ldl6Ësf] ID tyf Password pknAw u/fpg] Joj:yf ul/g]] 5 ._
5nkmnsf ljifox¿ M
-s_ ;fdfGo k|:tfj M
!= cfly{s jif{ @)&^÷)&& sf] ;~rfns ;ldltsf] jflif{s k|ltj]bg kfl/t ug]{,
@= n]vfk/LIfssf] k|ltj]bg ;lxt @)&& ciff9 d;fGtsf] jf;nft / cf=j= @)&^÷)&& sf] gfkmf–gf]S;fg lx;fa tyf gub
k|jfx ljj/0f nufotsf jflif{s ljQLo ljj/0fx? kfl/t ug]{ -;xfos sDkgLx? PgPdla Soflk6n lnld6]8 / PgPdla
n3'ljQ ljQLo ;+:yf lnld6]8 ;d]tsf] PsLs[t ljQLo ljj/0f / ;fljs s~rg 8]enkd]G6 a}+s ln= sf] cf=j= @)&^÷)&&
sf] jflif{s ljQLo ljj/0fx? nufot ;Da4 cg';"rLx? ;d]t_,
#= sDkgL P]g, @)^# sf] bkmf !!! tyf a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf ^# cg';f/ cf=j= @)&&÷)&*
sf] nflu n]vfk/LIfssf] lgo'lQm tyf lghsf] kfl/>lds tf]Sg],
$= tTsflng s~rg 8]enkd]G6 a}+s ln= sf] cf=j= @)&&÷)&* sf] efb| )^ ut];Ddsf] n]vfk/LIf0f ug{sf nflu
n]vfk/LIfssf] lgo'QmL tyf lghsf] kfl/>lds tf]Sg],
%= ;~rfns ;ldltaf6 l;kmfl/; eP adf]lhd xfn sfod r'Qmf k"FhL ?= !$,$$,&&,%@,(^^÷(^ sf] #=@) k|ltztsf b/n]
x'g cfpg] ?= $^,@#,@*,)($÷($ gub nfef+z -af]g; z]o/ tyf gub nfef+zsf] s/ k|of]hgsf nflu ;d]t_ ljt/0fsf]
nflu :jLs[t ug]{ .
-v_ ljz]if k|:tfj M
!= a}+ssf] jt{dfg clws[t k"FhL ?=!^,)),)),)),)))÷– -cIf]/]lk ;f]x| c/j_ af6 a[l4 u/L ?= @),)),)),)),)))÷–
-cIf]/]lk aL; c/j_ k'¥ofpg :jLs[lt k|bfg ug]{,
@= a}+ssf] jt{dfg hf/L k"FhL ?= !$,$$,&&,%@,(^^÷(^ -cIf]/]lk rf}w c/a rjfnL; s/f]8 ;txQ/ nfv afpGg xhf/ gf}
;o 5};¶L / k};f 5ofgAa] dfq_ af6 a[l4 u/L ?=!^,#@,%(,^),*%@÷^^ -cIf]/]lk ;f]x| c/a aQL; s/f]8 pgG;f7L nfv
;f7L xhf/ cf7 ;o afpGg / k};f 5};¶L dfq_ k'¥ofpg :jLs[lt k|bfg ug]{,
#= a}+ssf] hf/L k"FhL a[l4 ul/g] ePsfn] ;f] a/fa/ r'Qmf k"FhL k'¥ofpg jt{dfg r'Qmf k"FhLsf] !# -t]x|_ k|ltztsf] b/n] x'g
cfpg] /sd ?=!,*&,*@,)&,**%÷&) a/fa/sf] af]g; z]o/ hf/L ug{ :jLs[tL k|bfg ug]{,
$= clws[t k"FhL / jf]g; z]o/ hf/L eP kZrft a}+ssf] hf/L k"FhL tyf r'Qmf k"FhL a[l4 x'g] ePsf]n] ;f]lx adf]lhd a}+ssf]
k|jGwkqsf] bkmf ^ -s_, -v_ / -u_ df ;+zf]wg ug]{,
%= a}+ssf] k|aGwkq tyf lgodfjnL ;+zf]wgsf] qmddf lgodgsf/L lgsfoaf6 s'g} km]/abn, yk36 ug{ lgb]{zg jf ;'emfa
ePdf ;f]xL adf]lhd ug{ jf clen]v ubf{ u/fpFbf s]xL ;fdfGo x]/km]/ ug{, ;+zf]wg ;DaGwL sfuhft k|dfl0ft ug{,
bflvnf ug{ / clen]v u/fO{ lng ;d]t ;~rfns ;ldlt jf ;~rfns ;ldltn] tf]s]sf] kbflwsf/LnfO{ clVtof/L
lbg] .
-u_ ljljw .
cf1fn],
sDkgL ;lrj
6
PgPdla a}+s lnld6]8 jflif{s k|ltj]bg – @)&^÷&&
kRrL;f}+ jflif{s ;fwf/0f ;ef;DaGwL ;"rgf
;fwf/0f ;ef ;DaGwdf yk hfgsf/L M
!_ ;fwf/0f ;ef k|of]hgsf]nflu a}+ssf] z]o/ bflvn Vff/]hL ldlt @)&& kf}if !^ ut]sf nflu aGb /xg]5 . pQm ldlt cufj}
g]kfn :6s PS;r]Gh ln= df sf/f]af/ eO{ sfod ePsf z]o/wgLx?n] dfq ;fwf/0f ;efdf efu lng / dtbfg ug{ ;Sg]5g\ .
@_ ;fwf/0f ;ef ;DaGwL ;~rfns ;ldltsf] k|ltj]bg ;lxtsf sfuhftx? x]g{ tyf k|ltlnlk cfjZos ePdf a}+ssf] s]Gb|Lo
sfof{no aa/dxn, sf7df8f}+df ;Dks{ /fVg x'g cg'/f]w 5 . ;fy}, pQm ljj/0fx? a}+ssf] j]a;fO6 www.nmbbanknepal.com
df klg /flvPsf] 5 .
#_ z]o/wgLx?n] jflif{s ;fwf/0f ;efdf lel8of] sGk|m]G; dfkm{t efu lng tyf cfkm\gf] dGtAo /fVg nmbagm@nmb.com.np df
Od]n ul/ jf a}+ssf] sDkgL ;lrjnfO{ ;ef x'g' eGbf sDtLdf @$ 306f cl3g} hfgsf/L u/fpg' kg]{5 .
$_ ;fwf/0f ;ef k|of]hgsf nflu z]o/wgL pkl:ylt k'l:tsf laxfg (M#) ah]b]lv v'Nnf /xg] 5 . ;+j|mfds /f]u sf]/f]gf efO/;
-Covid 19_ sf sf/0f z]o/wgLx?sf] xflh/L tyf a:g] Joj:yf Ps ld6/sf] b'/L sfod ul/ dfq ul/g] tyf a}+sn] Joj:yf
u/]sf] :oflg6fO{h/n] xft ;kmf ul/ Hj/f] gfKg] d];Lgaf6 Hj/f] gfk]/ dfq z]o/wgLx?nfO{ ;efdf k|j]z u/fO{g] Joxf]/f
cg'/f]w 5 . efO{/;sf] ;+j|md0f /f]Sgsf nflu df:s, k~hf tyf cfjZos ;'/Iffsf pkfox? k|of]u ug{sf nflu z]o/wgL
dxfg'efjx?nfO{ cg'/f]w ul/G5 .
%_ ;fwf/0f ;efdf efu lngsf nflu k|ltlglw -k|f]S;L_ lgo'Qm ug{ rfxg] z]o/wgL dxfg'efjx¿n] k|ltlglwkq -k|f]S;L kmf/d_
;ef z'¿ x'g' eGbf $* 306f cufj} a}+ssf] s]Gb|Lo sfof{no aa/dxn, sf7df8f}+df btf{ u/fO{ ;Sg' kg]{5 .
^_ k|ltlglw lgo'Qm ubf{ a}+ssf] z]o/wgL afx]s cGo JolQmnfO{ lgo'lQm ug{ ;lsg] 5}g\ .
&_ gfjfns jf ljlIfKt z]o/wgLx¿sf] xsdf a}+ssf] z]o/wgL btf{ k'l:tsfdf ;+/Ifssf] ¿kdf gfd btf{ ePsf] JolQmn] dfq
;efdf efu lng jf k|ltlglw -k|f]S;L_ tf]Sg ;Sg]5 . ;+o'Qm ¿kdf z]o/ lng] z]o/wgLx¿sf] xsdf To:tf] z]o/wgLx¿
dWo]af6 ;j{;Ddt ¿kdf dgf]lgt k|ltlglwn] jf ;f] adf]lhd s'g} k|ltlglw lgo'Qm gePdf z]o/wgL btf{ lstfadf klxn] gfd
pNn]v ePsf] z]o/wgLn]dfq ;efdf efu lng kfpg] 5 .
*_ z]o/wgLx¿af6 p7]sf k|Zg, lh1f;f jf dGtJox¿sf] ;DaGwdf ;~rfns ;ldltsf] tkm{af6 cWoIf jf cWoIfaf6 cg'dlt k|fKt
AolQmn] hjfkm lbg ;Sg]5g\ .
(_ s'g} z]o/wgL dxfg'efjx¿nfO{ a}+ssf] ;DaGwdf s]lx lh1f;f eP To:tf] Aoxf]/f lnlvt ¿kdf ;ef x'g' eGbf sDtLdf &
-;ft_ lbg cufj} a}+ssf] /lhi68{ sfof{nodf k7fpg' x'g cg'/f]w ub{5f}+ . t/ o;nfO{ 5nkmn / kfl/t x'g] k|:tfjsf] ¿kdf
;dfj]z ul/g] 5}g .
b|i6AoM a}+ssf] jflif{s k|ltj]bg z]o/wgL dxfg'efjx¿sf] ;'ljwfsf] nflu a}+ssf] j]a;fO6 www.nmbbanknepal.com df klg /flvPsf]
x'Fbf ToxfFaf6 ;d]t x]g{ ;lsg] Aoxf]/f hfgsf/L u/fpFb5f} .
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cWoIfsf] dGtJo
PgPdla a}+s lnld6]8sf] @%cf}+ jflif{s ;fwf/0f ;efdf pkl:yt sfo{ ;kmntfk'j{s ;DkGGf ePsf]df d cfkm\gf] tyf ;~rfns
cfb/0fLo z]o/wgL dxfg'efjx?, lgodgsf/L lgsfosf ;ldltsf] tkm{af6 cfb/0fLo z]o/wgL dxfg'efjx? nufot
k|ltlglwx?, n]vfk/LIfs, sfg'gL ;Nnfxsf/, cfdlGqt ;Da4 ;a} kIfdf wGojfb 1fkg ub{5' .
clyltu0f, ko{j]Ifs, kqsf/ tyf dlxnf Pjd\ ;Hhgj[Gbx?df
d a}+ssf] ;~rfns ;ldltsf] tkm{af6 / d]/f] JolQmut tkm{af6 ;d[4 g]kfn, ;'vL g]kfnLsf] bL3{sfnLg ;f]r cg'?k
x[bo b]lv g} cfef/ k|s6 ub}{ xflb{s :jfut ug{ rfxG5' . cl3 al9/x]sf] b]zsf] cfly{s lqmofsnfk cf=j= @)&^÷&&
sf] t]>f] q}df;sf] cGToaf6 dxfdf/Lsf] ?kdf ljZje/
ljut @% jif{b]lv oxfFx?sf] ;xof]u / ;befjsf sf/0f km}lnPsf] ;+qmfds /f]u sf]le8–!( sf] ;+qmd0f km}ngaf6 /f]Sg
lg/Gt/ k|ult ub}{ cl3 a9L /x]sf] o; a}+ssf] z]o/wgLx? Dffem g]kfn ;/sf/n] b]ze/ u/]sf] aGbfaGbL tyf lgif]wf1f /
pkl:yt x'g kfpFbf uf}/jflGjt dx;'; u/]sf] 5' . eljiodf ;f] kZrft ;du| pBf]u, Joj;fo, snsf/vfgf / a}+lsË
;d]t oxfFx?sf] ;fy / ;xof]un] a}+sn] cem k|ult ub}{ cl3 If]qdf k/]sf] gs/fTds k|efasf sf/0f cfzftLt x'g ;s]g .
a9g] 5 eGg] ljZjf; oxfFx?nfO{ lbnfpg rfxG5' . ;fy}, o;n] ;du| a}+lsË If]qsf] gfkmfdf ;d]t ;+s'rg NofPsf]
5 . o; a}+sn] sf]le8–!( sf sf/0f pBf]u Joj;fo tyf
s[lif, ;fgf tyf demf}nf pBf]u, ko{6g tyf hnljB'tsf] snsf/vfgf aGb /x]sf] ;Gbe{df C0fLx?df k/]sf] c;/
k|r'/ ;Defjgf ePsf] ;'b'/ klZrd k|b]zdf zfvf ;+hfnx?sf] Go"gLs/0f ug{ g]kfn /fi6« a}+saf6 C0fLx?nfO{ k|bfg ul/Psf]
lj:tf/ ul/ To; k|b]zsf hgtfx?nfO{ a}+lsË ;]jf k|bfg 5'6 tyf ;'ljwfx?sf cnfjf yk 5'6 tyf ;'ljwfx? k|bfg
ug]{ /0fgLltsf ;fy cf=j= @)&^÷)&& b]lvg} s~rg ul/ ;du| b]zsf] cy{tGqnfO{ hf]ufpgsf nflu s]xL dfqfdf
8]enkd]G6 a}+s ln= nfO{ k|flKt ug]{ of]hgf a}+sn] agfP cg'?k ePklg of]ubfg ug{ ;s]sf] Joxf]/f oxfFx?nfO{ cjut u/fpg
;f] k|lqmof ;DkGg eO{ ldlt @)&& ;fn efb| & ut]b]lv PsLs[t rfxG5' . o;af6 a}+ssf] gfkmfdf c;/ k/]sf] ePtfklg ;a}
sf/f]af/ ;+rfngdf cfPsf] Aoxf]/f oxfFx?nfO{ ljlbt} 5 . If]qsf] of]ubfg cfjZos /x]sf] ;dodf ul/Psf] of]ubfgn]
;flas s~rg 8]enkd]G6 a}+s ln= nfO{ k|flKt kZrft ;'b'/ ;du| a}+lsË If]qsf] ljsf; tyf ljZj;lgotf a[l4 ug{ d4t
klZrd If]qdf a}+ssf] zfvf sfof{nosf] ;+Vof @) k'u]sf] 5 k'u]sf] Joxf]/f z]o/wgLx?nfO{ hfgsf/L u/fpFb5' .
eg] b]zel/df a}+ssf] s'n zfvf sfof{nosf] ;+Vof !*) tyf
PS;6]G;g sfpG6/sf] ;+Vof ( k'u]sf] 5 . ;flas s~rg sf]le8–!( kZrftsf] r'gf}tLx?sf afah'b ;ldIff cjlwdf
8]enkd]G6 a}+s ln= sf] ;'b'/ klZrd k|b]zdf bl/nf] pkl:ylt a}+sn] cfkm\gf] Joj;fonfO{ lj:tf/ ub}{ ;Gtf]ifhgs ljQLo
/x]sf] tyf pQm k|b]zsf] ;a} If]qdf k'lu cfkm\gf] kx'Fr lj:tf/ kl/0ffd xfl;n ug{ ;kmn ePsf] Joxf]/f hfgsf/L u/fpg
u/]sf] a}+s ePsf]n] pQm a}+ssf] k|flKtaf6 pTkfbglzn rfxG5' . ;ldIff jif{df a}+ssf] lgIf]k ut cfly{s jif{ eGbf
If]qdf shf{ nufgL a9fpb} n}hfg] a}+ssf] gLlt cg'?k #^=*$ k|ltztn] a[l4 eO{ !#$ cj{ *! s/f]8 k'u]sf] 5 . shf{
pTkfbg Pj+ /f]huf/L clej[l4 ug]{ tyf d'n'sleq tyf ;fk6L ut cfly{s jif{ eGbf #@=%# k|ltztn] a[l4 eO{
/f]huf/Lsf cj;/x? l;h{gf ug]{ pBf]u tyf s[lif If]qdf a}+ssf] shf{ nufgL ?= !@! cj{ &* s/f]8 k'u]sf] 5 .
nufgL ug{sf nflu yk cj;/x? o; a}+snfO{ k|fKt ePsf] 5 .
o; k|flKtsf] k|s[ofnfO{ ;DkGg ug{ o; a}+s tyf ;fljs s~rg o; a}+ssf] cf=j= @)&^÷&& sf] ljQLo ljj/0f cg';f/sf]]
8]enkd]G6 a}+s ln= sf cWoIf, ;~rfns tyf z]o/wgLx?, ljt/0fof]Uo /sdaf6 z]o/wgLx?sf nflu xfnsf] r'Qmf k"FhLsf]
sfo{sf/L clws[tx?, sd{rf/L ju{ tyf lgodgsf/L lgsfox?sf] xsdf z]o/ lk|ldod, Soflk6n l/he{ / ;+lrt gfkmfaf6
7"nf] of]ubfg tyf ;xof]u /x]sf] Joxf]/f oxfFx? Dffem JoQm ug{ !# k|ltzt af]g; z]o/ tyf ;+lrt gfkmfaf6 #=@) k|ltzt
rfxG5' . pxfFx?sf] ;xof]u, ;Nnfx, ;'emfj / 7f]; lg0f{on] gub nfef+z z]o/wgLx?nfO{ k|bfg ug]{ ul/ o; u/Ldfdo
ubf{ cfhsf] o; cj:yfdf xfdL cfO{k'Ug ;kmn ePsf 5f}+ . ;efsf] :jLs[ltsf] nflu k|:tfj k]z u/]sf 5f}+ . ;fljs s~rg
cfb/0fLo z]o/wgL dxfg'efjx?n] @$cf}+ jflif{s ;fwf/0f;efaf6 8]enkd]G6 a}+s ln= sf] cf=j= @)&^.&& ;Ddsf] lgodgsf/L
;+rfns ;ldltnfO{ lbg' ePsf] clVtof/L adf]lhd k|flKtsf] ;dfof]hg kZrft ljt/0f of]Uo ;+lrt d'gfkmf ?= # s/f]8 /
8
z]o/ :jfk cg'kftaf6 afFsL /xg uPsf] /sd ?= * s/f]8 ?kdf lnPsf 5f}+ / oxfFx? ;dIf æa}+s ckm lb Oo/ @)@)Æ
&^ nfvnfO{ hu]8f sf]ifdf n]vf+sg ul/Psf] Joxf]/f z]o/wgL sf] ;Ddfg ;dlk{t ug{ rfxfG5f}+ .
dxfg'efjx?nfO{ cjut u/fpg rfxG5' .
lb3{sflng / lbuf] Joj;fo lj:tf/ tyf d'gfkmfsf] a[l4sf nflu
PgPdla a}+s a}+lsË Joj;fonfO{ ;dfhsf] ;a} tx;Dd a}+sn] /0fgLlts of]hgf tof/ u/L ;f]lx adf]lhd cfkm\gf] sfd
k'¥ofpgsf nflu k"0f{ ;dlk{t 5 . o;sf nflu a}+sn] cfkm\gf] sf/jfxLx? cl3 a9fPsf] 5 . a}+sn] :yfgLo ;d'bfox?sf]
Joj;fonfO{ ljljlws/0f ub}{ nu]sf] 5 . a}+sn] pTkfbglzn cfly{s pGgltsf nflu s]lGb|t x'g] gLlt cGtu{t ;d[4
If]qdf shf{ nufgL a9fpb} /f]huf/L clej[l4 ug]{ tyf g]kfnsf] gf/fsf ;fy ;fgf tyf demf}nf pBf]ux?df shf{
d'n'sleq /f]huf/Lsf cj;/x? l;h{gf ug{ pBf]u tyf s[lif nufgL lj:tf/ ug]{ sfo{nfO{ ;d]t k|fyldstfdf /fv]sf] 5 .
If]qdf nufgL a9fpFb} nu]sf] 5 . ;fy}, a}+sn] dlxnfx?nfO{ a}+ssf] lbuf] ljsf;sf nflu jftfj/0f ;+/If0fdf ;d]t Wofg lb+b}
cfTdlge{/ agfpg] tyf pBdlzn Ifdtfsf] ljsf; ug{] nIosf b]zsf] k|fyldstf k|fKt If]qx?df cfkm\gf] nufgLnfO{ k|efjsf/L
;fy Joj;fo ;+rfng ug{ rfxg] dlxnfx?nfO{ gf/L pBdlzn ?kdf lj:tf/ ug]{ of]hgfsf ;fy a}+sn] cfkm\gf sfo{qmdx?nfO{
shf{, a}b]lzs /f]huf/Laf6 kms]{sf o'jfx?nfO{ ljb]zdf cfh{g s]lGb|t ub}{ cfPsf] 5 . a}+ssf] a}b]lzs nufgLstf{
u/]sf] ;Lk / Aoj;flos bIftf cg'?k :j/f]huf/ agfpg] PkmPdcf]n] jftfj/0f ;+/If0fsf If]qdf ljleGg /0fgLltx?sf]
p2]Zosf ;fy a}b]lzs /f]huf/L shf{ k|bfg ub}{ cfPsf] 5 . ljsf; tyf a}+ssf] gLlt lgodx? lgdf{0f / kl/dfh{gdf ;xof]u
ul//x]sf] oxfFx?nfO{ hgfsf/L u/fpFb5' . a}+sn] lnPsf] nIo
a}+sn] g]kfndf l8lh6n a}+lsËsf] kx'FrnfO{ lj:tf/ ub}{ u|fxs xfl;n ug{sf nflu xfdL k"0f{ OdfGbfl/tfsf ;fy cl3 a9L
dxfg'efjx?nfO{ ;xh / ;/n lsl;dn] l8lh6n a}+lsË ;]jf /x]sf] oxfFx?nfO{ ljZjf; lbnfpFb5' .
k|bfg ug{ ;dfhsf] x/]s txdf l8lh6n a}+lsËsf] kx'Fr lj:tf/
sf nflu sfd ul//x]sf] hfgsf/L z]o/wgL dxfg'efjx?nfO{ >L /fh]Gb| sfkm\n]n] sd{rf/L ;+ro sf]ifsf] tkm{af6 k|ltlglwTj
u/fpFb5f}+ . o;sf nflu ;'/lIft / cfw'lgs ljB'tLo k|0ffnL ub}{ ;~rfns ;ldltsf] ;b:osf ?kdf ljut & jif{b]lv o;
;d]t k|of]udf NofPsf 5f}+ . o;n] ubf{ l8lh6n g]kfnsf] a}+ssf] k|ultdf ;xof]u k'–ofpg' ePsf]df cfef/ JoQm ub{5'
cawf/0ffnfO{ ;d]t d2t k'Ug] ljZjf; lnPsf 5f}+ . a}+sdf . ;fy}, >L /fh]Gb| sfkm\n] sd{rf/L ;+ro sf]ifaf6 cjsf;
u|fxsn] vftf vf]Ng] tyf lglZrt /sd;Ddsf] shf{sf x'g' eP kZrft pxfFsf] :yfgdf sd{rf/L ;+ro sf]ifsf] tkm{af6
nflu ljB'tLo dfWodaf6 g} cfj]bg lbg / shf{ :jLs[t >L hLjg s'df/ s6\jfnn] k|ltlglwTj ug'{ ePsf]df
ug]{ nufotsf sfo{x?sf] z'?jft ePsf] 5 . a}+sn] lrlgofF xflb{s :jfut ug{ rfxG5' .
ko{6sx?nfO{ nlIft ul/ ljRof6 -WeChat_ e'QmfgL k|0ffnL
g]kfndf k|of]udf NofPsf] 5 . cGTodf, o; a}+ssf] pGglt, k|ult / ;Dj[l4sf nflu xfd|f
x/]s s[ofsnfkx?df ;b}j ulx/f] cle?lr b]vfO{ xfdLnfO{ /fo
a}+sn] d'No dfGotfdf cfwf/Lt a}+lsË -Eofn' j]; a}+lsË_ nfO{ ;'emfj lbg' x'g] cfb/0fLo z]o/wgL dxfg'efjx?, lgodgsf/L
d'Vo k|fyldtfdf /fVb} cfkm\gf] sf/f]af/ ub}{ cfPsf] / cfw'lgs lgsfox?, ;~rf/ hut, u|fxsju{ nufot o; a}+snfO{ k|ToIf
a}+lsË k|0ffnLsf] lj:tf/df u/]sf] of]ubfgsf] ;Ddfg :j?k jf ck|ToIf ?kn] ;xof]u k'/\ofpg' x'g] a}+s tyf ljQLo ;+:yfx?,
lb kmfOgflG;on 6fOD;\ n08gn] jif{ @)@) sf nflu cGo ;+3–;+:yfx?, a}+s ;~rfns ;ldltsf ;b:ox? tyf
g]kfns} ;jf]{Ts[i6 a}+ssf] ?kdf æa}+s ckm lb Oo/ @)@)Æ af6 sd{rf/Lju{ k|lt xflb{s cfef/ JoQm ug{ rfxG5' .
;Ddflgt u/]sf] s'/f z]o/wgL dxfg'efjx? ;dIf /fVg kfpFbf
xfdLn] cToGt} uf}/jflGjt dxz'; u/]sf 5f}+ . ;f] ;Ddfg a}+sn] wGojfb .
ljut rf/ jif{df t]>f] k6s k|fKt u/]sf] xf] . oxfFx?sf] a}+sn] k|fKt kjg s'df/ uf]Nof0f
u/]sf] of] ;Ddfg cfb/0fLo z]o/wgL dxfg'efax?n] ;do ;dodf cWoIf
a}+snfO{ lbg' ePsf] ;'emfa Pj+ ;Nnfx d'tflas ePsf] kl/0ffdsf] ldltM @)&&÷)(÷@(
9
PgPdla a}+s lnld6]8sf] cfly{s jif{ @)&^÷&& sf]
;~rfns ;ldltsf] jflif{s k|ltj]bg
cfb/0fLo z]o/wgL dxfg'efjx?,
o; PgPdla a}+s lnld6]8sf] @%cf}+ jflif{s ;fwf/0f ;efdf pkl:yt cf=j= @)&^÷&& c;f/ d;fGt;Dddf
qm=;+= ljj/0f
cfb/0fLo z]o/wgL dxfg'efjx?, lgodgsf/L lgsfosf k|ltlglwx?, -k|ltzt_
n]vfk/LIfs, sfg'gL ;Nnfxsf/, cfdlGqt clyltu0f, ko{j]Ifs, != phf{ !%=^^
kqsf/ nufot ;efdf pkl:yt ;Dk"0f{ dxfg'efjx?nfO{ ;~rfns @= s[lif !)=%*
;ldltsf] tkm{af6 xflb{s :jfut tyf clejfbg JoQm ub{5' .
#= ;fgf tyf demf}nf pBf]u @=&%
o; PgPdla a}+s ln= n] s~rg 8]enkd]G6 a}+s ln= nfO{ k|fKtL $= ko{6g ^=)*
u/] kZrft cfly{s jif{ @)&^÷&& sf] pQm ;+:yf ;d]tsf] 5'§f5'§} %= cGo &=!(
jf;nft, gfkmf gf]S;fg lx;fa, gfkmf gf]S;fg afF8kmfF8 lx;fa / s'n $@=@^
gub k|jfx ljj/0f ;lxtsf] jflif{s cfly{s k|ltj]bg oxfFx?n] k|fKt
ul/ ;Sg' ePsf] ljZjf; lnFb} sDkgL P]g, @)^# sf] bkmf !) a}+sn] k|jfx u/]sf] s'n shf{df pTkfbgd'ns shf{sf] lx:;f $@=@^
( -$_ adf]lhdsf] ljj/0fx? ;d]t ;dfj]z ul/ ;ldIff cjlwdf k|ltzt /x]sf] 5 . pTkfbgd'ns If]q tkm{ shf{ nufgLnfO{ a[l4
o; a}+sn] u/]sf] k|ult, cy{tGqsf] ;ldIff tyf ;du| a}+lsË If]qn] ub}{ nlug] 5 .
ef]u]sf r'gf}tLx? / a}+sn] xfl;n u/]sf pknAwLx? ;lxtsf] nufgL M cf=j= @)&%÷&^ c;f/ d;fGt;DDfdf a}+sn] ?= !) cj{ %^
;~rfns ;ldltsf] k|ltj]bg o; ;efsf] :jLs[ltsf nflu k|:t't s/f]8 nufgL u/]sf]df ;ldIff jif{ cf=j= @)&^÷&& c;f/ d;fGt;DDfdf
ub{5' . $%=$( k|ltztn] a[l4 eO{ ?= !% cj{ #& s/f]8 k'u]sf] 5 . a}+ssf]
nufgLdf ;+ul7t ;+:yfsf] z]o/x?df nufgL -;xfos sDkgL
!= ;ldIff jif{sf] sf/f]af/sf] l;+xfjnf]sg M
;d]t_ ?= ! cj{ $) s/f]8, g]kfn ;/sf/af6 hf/L a08 tyf
lgIf]k ;+sngM cf=j= @)&%÷&^ c;f/ d;fGt;DdDff a}+sn] ?= (* cj{
6«]h/L ljN;df ?= !@ cj{ &( s/f]8 / ljb]zL a}+sx?df ?= ! cj{
%@ s/f]8 s'n lgIf]k kl/rfng u/]sf]df ;ldIff jif{ cf=j= @)&^÷&&
!* s/f]8 /x]sf] 5 .
c;f/ d;fGt;DdDff #^=*$ k|ltztn] a[l4 eO{ ?= !#$ cj{ *! s/f]8
k'u]sf] 5 . s'n lgIf]kdf ;+:yfut lgIf]ksf] c+z #$=!% k|ltzt ;+rfng vr{ M cf=j= @)&%÷&^ c;f/ d;fGt;DdDff a}+ssf] cGo
/x]sf] 5 . ;ldIff jif{sf] s'n lgIf]kdf -ljb]zL d'b|fsf] lgIf]k ;lxt_ ;+rfng vr{ -z'Ns tyf sldzg vr{ ;d]t_ ?= (& s/f]8 ($
rNtL lgIf]ksf] c+z ^=^ k|ltzt, d'2tL lgIf]ksf] cz %@=%! k|ltzt, nfv /x]sf]df ;ldIff jif{ cf=j= @)&^÷&& c;f/ d;fGt;Dddf #!=@@
art lgIf]ksf] c+z @*=$@ k|ltzt, dfu]sf] avt ltg'{ kg{] lgIf]k -sn k|ltztn] a[l4 eO{ ?= ! cj{ @( s/f]8 k'u]sf] 5 . cf=j= @)&%÷&^
l8kf]lh6_ sf] c+z (=!% k|ltzt / cGo lgIf]ksf] c+z #=#@ k|ltzt c;f/ d;fGt;DDfdf a}+ssf] sd{rf/L vr{ -af]g; afx]s_ ?= ! cj{
/x]sf] 5 . a}+sn] ;+:yfut lgIf]ksf] c+z g]kfn /fi6« a}+sn] tf]s]sf] ^ s/f]8 /x]sf]df ;ldIff jif{ cf=j= @)&^÷&& c;f/ d;fGt;DDfdf
l;df leq} /xg] ul/ lgIf]k ;+sng ub}{ cfPsf] 5 . #)=%# k|ltztn] a[l4 eO{ ? ! cj{ #* s/f]8 k'u]sf] 5 . ;~rfng
vr{df dh{/ kl5 s]xL a[l4 ePtfklg ;+rfng vr{ :jLs[t ah]6sf]
shf{ tyf ;fk6 M cf=j= @)&%÷&^ c;f/ d;fGt;Dddf a}+sn] ?= (!
kl/lw leq /x]sf] 5 .
cj{ *( s/f]8 s'n shf{ nufgL u/]sf]df ;ldIff jif{ cf=j= @)&^÷&&
c;f/ d;fGt;DdDff #@=%# k|ltztn] a[l4 eO{ a}+ssf] shf{ nufgL cfDbfgL M cf=j= @)&%÷&^ c;f/ d;fGt;Dddf a}+sn] ?= % cj{ &@
?= !@! cj{ &* s/f]8 k'u]sf] 5 . ;ldIff jif{df a}+sn] nufgL s/f]8 s'n ;+rfng cfDbfgL u/]sf]df ;ldIff jif{ cf=j= @)&^÷&&
u/]sf] shf{ ;fk6df l/on :6]6 shf{sf] c+z #=%* k|ltzt, xfplhË c;f/ d;fGt;Dddf @)=&% k|ltztn] a[l4 eO{ ?= ^ cj{ () s/f]8
shf{sf] c+z !)=&! k|ltzt, dflh{g n]l08Ë shf{sf] c+z )=$$ k'u]sf] 5 . ;ldIff jif{df a}+ssf] v'b d'gfkmf ut jif{sf] ?= @ cj{
k|ltzt, cfjlws shf{sf] c+z @^=^$ k|ltzt, clwljsif{0f shf{sf] @^ s/f]8sf] t'ngfdf @$=!@ k|ltztn] sld eO{ ?= ! cj{ &! s/f]8
c+z &=)% k|ltzt, 6«i6 l/l;K6 shf{÷cfoft shf{sf] c+z $=)* k'u]sf] 5 . a}+ssf] shf{ gf]S;fgL Joj:yfdf ePsf] j[l4n] v'b
k|ltzt, l8df08 tyf cGo rfn' k"FhL shf{sf] c+z !&=^@ k|ltzt, d'gfkmfdf c;/ kf/]sf] 5 . ;ldIff jif{df a}+ssf] v'b Jofh cfDbfgL
xfo/kr]{h shf{sf] c+z $=#^ k|ltzt / cGo shf{ @%=%@ k|ltzt ut jif{sf] ?= $ cj{ @$ s/f]8sf] t'ngfdf @(=%! k|ltztn] a[l4 eO{
/x]sf] 5 . Gf]kfn /fi6« a}+saf6 hf/L ul/Psf] PsLs[t lgb]{zg ?= % cj{ $( s/f]8 k'u]sf] 5 . ljb]zL ljlgdosf] sf/f]af/af6 x'g]
adf]lhd tf]lsPsf If]qdf shf{ k|jfx;DaGwL Joj:yf cGt{ut a}+sn] d'gfkmf ut jif{sf] t'ngfdf (=!@ k|ltztn] a[l4 eO{ ?= $* s/f]8
^ dlxgf cl3 -kf}if @)&^_ sf] s'n shf{df c;f/ d;fGt @)&& df @ nfv k'u]sf] 5 .
sfod :jLs[t shf{sf] l;dfsf] cg'kft lgDg adf]lhd /x]sf] 5 .
10
k"FhLsf]if, shf{ lgIf]k, cfwf/ Aofhb/ / t/ntf cg'kft M ;ldIff shf{sf] j[l4n] ut jif{ )=*@ k|ltzt /x]sf]df ;ldIff jif{sf] cGTodf
jif{df a}+ssf] k"FhLsf] cj:yf cToGt} alnof] /x]sf] 5 . k"FhLsf]if @=^* k|ltzt sfod ePsf] 5 . shf{ c;'nL tyf hf]lvd Joj:yfkgdf
kof{Kttf cg'kft g]kfn /fi6« a}+saf6 tf]lsPsf] !! k|ltzt eGbf a}+s Joj:yfkgaf6 ljz]if k|of; e}/x]sfn] cfufdL lbgdf v/fa
dfly !%=)* k|ltzt /x]sf] 5 . To:t}, shf{ ;|f]t cg'kft (CCD shf{sf] cg'kft 36fpFb} nlug]5 .
Ratio) tkm{ klg a}+sn] shf{ tyf lgIf]ksf] ;+t'lnt Joj:yfkg u/L
C0fkq M a}+sn] cf=j= @)&!÷&@ df hf/L u/]sf] & k|ltzt Jofhb/ /x]sf]
&@=^* k|ltztdf sfod /fv]sf] 5 . @)&& c;f/ d;fGtsf] t/ntf C0fkq ldlt @)&& efb| % df kl/kSj eO;s]sf] 5 . cf=j=
cg'kft g]kfn /fi6« a}+sn] tf]s]sf ;Ldfsf] kl/lw leq @&=## k|ltzt @)&%÷&^ df hf/L u/]sf] !) k|ltzt Jofhb/ /x]sf] C0fkq ldlt
sfod /x]sf] 5 . @)&& c;f/ dlxgfsf] a}+ssf] cfwf/ Jofhb/ *=(% @)*% r}q @* df kl/kSj x'g]5 . a}+sn] k|rlnt sfg"g adf]lhd
k|ltzt /x]sf] 5 . C0fkq e'QmfgL sf]ifdf /sd hDdf ub}{ cfPsf] 5 . xfn;Dd of]
shf{ hf]lvd Aoj:yf M dh{/ kl5 / sf]le8sf] c;/;Fu} v/fa sf]ifdf %) s/f]8 hDdf ePsf] 5 .
;ldIff jif{df a}+ssf] ljQLo cj:yfsf] d'Vo emns b]xfo adf]lhd /x]sf] 5 .
-¿= xhf/df_
cf=j= @)&^÷&& c;f/ cf=j= @)&%÷&^ c;f/
qm=;+= ljj/0f a[l4 /sd a[l4 k|ltzt
d;fGtdf d;fGtdf
! s'n lgIf]k 134,810,383 98,516,667 36,293,716 36.84%
@ s'n shf{ tyf ;fk6 121,778,070 91,886,957 29,891,113 32.53%
# s'n nufgL -;xfos sDkgLsf] ;d]t_ 15,371,244 10,564,903 4,806,341 45.49%
$ r'Qmf k"FhL 13,950,987 9,618,163 4,332,825 45.05%
% k"FhL kof{Kttf cg'kft-Ü_ 15.08 15.45 (0.37) -2.39%
qm=;+= ljj/0f cf=j= @)&^÷&& df cf=j= @)&%÷&^ df a[l4 /sd a[l4 k|ltzt
! v'b Jofh cfDbfgL 5,496,220 4,244,021 1,252,199 29.51%
sldzg tyf l8:sfpG6 / cGo ;+rfng
@ 1,129,735 1,213,905 (84,170) -6.93%
cfDbfgL
# s'n ljb]zL ljlgdo sf/f]af/af6 cfDbfgL 480,196 440,062 40,134 9.12%
$ s'n ;+rfng cfDbfgL 6,902,194 5,716,020 1,186,174 20.75%
% s'n ;+rfng vr{ -sd{rf/L vr{ ;d]t_ 2,662,139 2,034,314 627,824 30.86%
;+rfng d'gfkmf -;+Defljt gf]S;fgL Joj:yf
^ 4,077,439 3,414,772 662,667 19.41%
cl3sf]_
& v'b d'gfkmf 1,712,777 2,257,276 (544,500) -24.12%
a}+ssf] sfo{If]q tyf zfvf ;~hfn M a}+sn] /;'jf, bf]nvf, pbok'/, emfkf, TffKn]h'ª, /fd]5fk, df]/Ë,
xfn a}+sn] !*) j6f zfvfx?, ( j6f PS;6]G;g sfp06/x? tyf slknj:t', ;'g;/L, gjnk/f;L, eQmk'/, sf:sL, Onfd nufotsf
!#% j6f Pl6Pdx?af6 u|fxsx?nfO{ ;]jf k|bfg ub}{ cfPsf] 5 . :yfgx?df zfvf /lxt -a|fGrn];_ a}+lsË ;]jf k|bfg ub}{ cfPsf]
k|b]zsf lx;fjn] Ps gDa/ k|b]zdf =@^ j6f zfvf, b'O{ gDa/ k|b]zdf 5 . h;af6 u|fxsx?n] cfg} 3/b}nf]af6 a}+lsË ;'ljwf kfPsf
@! j6f zfvf, jfudtL gDa/ k|b]zdf $# j6f zfvf, u08sL k|b]zdf 5g\ . o; k|sf/sf] a}+lsË ;]jfnfO{ b]zsf cGo u|fdL0f If]q tyf
#* j6f zfvf, kfFr gDa/ k|b]zdf @( j6f zfvf, s0ff{nL k|b]zdf a}+lsË ;]jf gk'u]sf :yfgx?df klg lj:tf/ ub}{ nlug] 5 . To:tf
# j6f zfvf / ;'b'/klZrd k|b]zdf @) j6f zfvfx? ;+rfngdf If]qx?df a}+sn] cfgf] lgIf]ksf] nflu dfq ;]jf pknAw u/fpg]
/x]sf 5g\ . geO{ To; If]qsf hgtfx?nfO{ cfjZostf adf]lhd shf{ k|jfx
u|fdL0f If]qsf hgtfx?nfO{ ;d]t a}+lsË ;'ljwf k|bfg ug]{ p2]Zon] ;d]t ub}{ cfPsf] 5 .
11
b]z aflx/sf] k|ltlglw sfof{no / ;f]sf] k|ult ljj/0f • cfly{s jif{ @)&^÷&& df s'n ufx{:Yo pTkfbg;Fusf] s'n ufx{:Yo
a}+sn] dn]lzofsf] SjfnfnDk"/ l:yt n]a'x k;f/ a];f/ l:yt lj:df artsf] cg'kft !*=! k|ltzt / s'n /fli6«o artsf] cg'kft
:6]«6;\ 6«]l8Ë lalN8Ëdf :yfkgf u/]sf] ;Dks{ sfof{non] ;Dks{ $^ k|ltzt /x]sf] cg'dfg 5 . cl3Nnf] jif{ oL cg'kftx?
laGb'sf ?kdf /lx a}+ssf] /]ld6]G; nufotsf Joj;fo a[l4sf nflu qmdzM !( k|ltzt / $*=( k|ltzt /x]sf lyP .
sfo{ ub}{ cfPsf] 5 . o;af6 b'O{ b]zaLr Jofkf/ clea[l4 x'g'sf • cfly{s jif{ @)&^÷&& df s'n ufx{:Yo pTkfbgdf s'n l:y/ k"FhL
;fy} g]kfnL cy{tGq Pj+ pknJw laQLo ;]jf ;DaGwdf hfgsf/L lgdf{0fsf] cg'kft @*=! k|ltzt / s'n k"FhL lgdf{0fsf] cg'kft
cfbfgk|bfg ug{ ;xof]u ldn]sf] 5 . ;fy}, k|ltlglw sfof{non] %)=@ k|ltzt /x]sf] cg'dfg 5 . cl3Nnf] jif{ oL cg'kftx?
dn]lzog Joj;foLx? tyf ljb]z l:yt cGo ;+:yfx?;Fusf] qmdzM ##=& k|ltzt / %^=^ k|ltzt /x]sf lyP .
Jofkfl/s sf/f]af/nfO{ ;xh agfpg] tkm{ ;Dks{ laGb'sf ?kdf sfo{ • @)&& h]7df jflif{s ljGb'ut pkef]Qmf d'b|f:kmLlt $=%$ k|ltzt
ub}{ cfPsf] 5 . /x]sf] 5 . cfly{s jif{ @)&^÷&& sf] P3f/ dlxgfdf cf};t
pkef]Qmf d'b|f:kmLlt ^=@* k|ltzt /x]sf] 5 . cl3Nnf] jif{sf] ;f]xL
@= /fli6«o tyf cGt/f{li6«o kl/l:yltaf6 sDkgLsf] sf/f]af/nfO{ cjlwdf o:tf] d'b|f:kmLlt $=%! k|ltzt /x]sf] lyof] .
k/]sf] c;/M ->f]tM df}lb|s gLlt )&^÷)&&_
• sf]le8–!( sf] dxfdf/Ln] ljZje/ dfgjLo ;+s6sf ;fy} cfly{s ;ldIff jif{ cf=j= @)&^÷&& df b]vf k/]sf] sf]le8 !( / ;f] kl5
;+s6 pTkGg u/]sf] 5 . Ps ztfJbL kl5sf] ck|Toflzt cy{tGqdf b]lvPsf] kl/b[Zo kZrft ;du|df ljZj cy{tGqsf]
dxfdf/Laf6 ljZj cy{tGq ;g\ !(#) sf] bzssf] dxfdGbL a[l4df ;+s'rg cfpg] k|If]k0f /x]sf] 5 . 7"nf cy{ Joj:yf
kl5sf] ;a}eGbf 7"nf] ;+s'rgdf uPsf] 5 . ljZjn] Ps} k6s ePsf /fi6«x? aLrsf] Jofkf/ nufotsf ljjfbx?n] lg/Gt/tf
:jf:Yo ;+s6 / cfly{s ;+s6 Joxf]g'{ k/]sf sf/0f ul/aL, k|fKt ul/ /x]sf]n] o; If]qsf] cGt/f{li6«o sf/f]af/nfO{ c;/ kg]{
a]/f]huf/L / cfo c;dfgtf a9\g] cg'dfg ul/Psf] 5 . b]lvG5 . tyfkL, ljk|]if0fsf] cfudgdf cg'dflgt c;/ gb]lvg',
• nuftf/ tLg jif{sf] pRr cfly{s j[l4 kl5 cfly{s jif{ @)&^÷&& lwtf]kq ahf/df ahf/ k"FhLs/0fdf a[l4 x'g', ljb]zL d'b|fsf]
df Go"g cfly{s j[l4 /x]sf] cg'dfg 5 . d'b|f:kmLlt nlIft ;+lrtLdf a[l4 nufotsf ;'rsfF°x?n] s]xL ;sf/fTds ;+s]t
;Ldfleq} /x]sf] 5 eg] cfoft ;+s'rg ePsf sf/0f Jofkf/ 3f6f lbPsf] 5 . a}+s tyf ljQLo ;+:yfdf nufgL of]Uo /sdsf]
tyf rfn' vftf 3f6fdf ;'wf/ cfPsf] 5 . zf]wgfGt/ art kof{Kttfn] pBf]u Jofkf/ tyf Aoj;fosf lj:tf/df d2t ug{
pNn]Vo a9]sf] 5 . lgIf]k kl/rfngsf] t'ngfdf shf{ lj:tf/ ;Sg] b]lvP klg Joj;flos If]qsf] lj:tf/sf nflu ;DalGwt
sd /x]sf] 5 . If]q pT;flxt gb]lvPsf] sf/0f a}+lsË If]qsf] shf{ nufgL
• sf]le8–!( ;+qmd0f lgoGq0f tyf /f]syfdsf nflu ljZjJofkL lj:tf/df eljiodf ;+s'rg cfpg ;Sg] b]lvG5 . tyflk, o;
?kdf cjnDag ul/Psf pkfox?af6 pTkfbgb]lv cfk"lt{;Ddsf a}+sn] ;ldIff jif{df pNn]Vo k|ult xfl;n ug{ ;Ifd ePsf] 5 .
>[+vnf cj?4 eO{ ljZj cy{tGq ;+s'rgdf uPsf] 5 .
cGt/f{li6«o d'b|f sf]ifn] h'g @)@) df cBfjlws u/]sf] jN8{
Osf]gf]lds cfp6n's cg';f/ ;g\ @)@) df ljZj cy{tGq $=(
k|ltztn] ;+s'rg x'g] k|If]k0f u/]sf] 5 .
• ljsl;t d'n'sx?sf] cy{tGq ;g\ @)!( df !=& k|ltztn] lj:tf/
ePsf]df ;g\ @)@) df * k|ltztn] ;+s'rg x'g] cGt/f{li6«o d'b|f
sf]ifsf] k|If]k0f 5 . pbLodfg tyf ljsf;zLn cy{tGq ;g\
@)!( df #=& k|ltztn] j[l4 ePsf]df ;g\ @)@) df # k|ltztn]
;+s'rg x'g] k|If]k0f 5 .
• PlzofnL cy{tGq ;g\ @)@) df !=^ k|ltztn] ;+s'rg x'g]
cGt/f{li6«o d'b|f sf]ifsf] k|If]k0f 5 . o;dWo] ef/tsf] cy{tGq
$=% k|ltztn] ;+s'rg x'g] / rLgsf] cy{tGq ! k|ltztn] lj:tf/
x'g] k|If]k0f 5 . g]kfnsf] cfly{s j[l4 eg] ! k|ltztdf ;Lldt
x'g] cGt/f{li6«o d'b|f sf]ifsf] k|If]k0f 5 .
• cfly{s jif{ @)&%÷&^ df & k|ltzt cfly{s j[l4 xfl;n ePsf]df
cfly{s jif{ @)&^÷&& df @=@* k|ltztdf ;Lldt /x]sf] s]Gb|Lo
tYof° ljefusf] k|f/lDes cg'dfg 5 . s[lif If]qsf] j[l4b/
@=^ k|ltzt, pBf]u If]qsf] #=@ k|ltzt tyf ;]jf If]qsf] j[l4b/
@ k|ltzt /x]sf] cg'dfg 5 .
12
#= rfn' jif{sf] pknlAw / eljiodf ug'{kg]{ s'/fsf] ;DaGwdf ;~rfns ;ldltsf] wf/0ff M
a}+ssf] rfn' cfly{s jif{ @)&&÷&* sf] cflZjg dlxgf;Ddsf] k|d'v ljQLo emnsx? lgDgfg';f/ /x]sf] 5 M
qm=;+= ljj/0f /sd -¿= xhf/df_
! s'n lgIf]k 143,068,252
@ s'n shf{ tyf ;fk6 133,925,894
# s'n nufgL 15,207,654
$ v'b Jofh cfDbfgL 1,357,160
% sldzg tyf l8:sfpG6 / cGo ;+rfng cfDbfgL 415,291
^ ljb]zL ljlgdo sf/f]af/af6 cfDbfgL 97,131
& s'n ;~rfng cfDbfgL 1,825,042
* s'n ;~rfng vr{ -sd{rf/L ;d]t_ 664,485
( ;~rfng d'gfkmf -;+Defljt gf]S;fgL Joj:yf cl3sf]_ 1,069,327
!) v'b d'gfkmf 732,970
!! r'Qmf k"FhL 14,447,753
!@ hu]8f tyf sf]ifx? 7,823,135
!# k"FhL kof{Kttf cg'kft -Ü_ 14.26%
efjL of]hgf M ;du|df a}+sn] ;+:yfut Ifdtfdf clej[l4 ug]{, /fli6«o cy{tGqnfO{
a}+sn] cfkm\gf] /0fgLlt adf]lhd b]zsf] ;ftj6} k|b]zdf zfvf ;+hfn rnfodfg agfpg ljz]if e"ldsf v]Ng], nufgLstf{sf] nufgLdf a9L
/ Aoj;fo lj:tf/ ub}{ nu]sf] 5 . o;nfO{ cem k|efjsf/L ?kdf eGbf a9L k|ltkmn k|bfg ug]{ p2]Zo cg'?k cfkm\gf lqmofsnfkx?
lj:tf/ ul/g] 5 . ;f]xL cg'?k lgIf]k tyf shf{ nufgLnfO{ ;Gt'lnt ;~rfng ub}{ nfg] of]hgf agfPsf] 5 .
?kdf a[l4 ub}{ nlug] 5 . shf{sf] u'0f:t/df ;'wf/ ub}{ v'b|f shf{,
s[lif shf{ tyf ;fgf tyf demf}nf shf{x?sf] cfsf/nfO{ a[l4 ub}{ $= cf}Bf]lus tyf Joj;flos ;DaGw M
n}hfg] /0fgLlt lnPsf] 5 . a}+sn] pTkfbgd'ns If]qdf shf{ nufgL a}+sn] cfkm\gf ;a} ;/f]sf/jfnfx?;Fu kf/blz{tf / Jofj;flostfsf
a[l4 ug{ ljz]if Wofg lbg]5 . ;a} k|b]zdf ;Gt'lnt ?kdf Aoj;fo cfwf/df ;f}xfb{k"0f{ / Jofj;flos ;DaGw lj:tf/ u/]sf] 5 .
lj:tf/ ug]{ a}+ssf] of]hgf adf]lhd k|fb]lzs sfof{nox?nfO{ yk a}+ssf] efjL k|ult / ;kmntfsf nflu o:tf ;DaGwx? pko'Qm
;fwg >f]t tyf clwsf/ ;DkGg agfO{ sfd sf/f]af/nfO{ cem dfWod x'g] ljZjf; xfdLn] lnPsf 5f}+ .
k|efjsf/L agfO{g] 5 . nufgLsf >f]t Aoj:yfkgsf nflu ljb]zL a}+s %= ;~rfns ;ldltdf ePsf] x]/km]/M
tyf ljQLo ;+:yfx?af6 yk ljb]zL ljlgd]o shf{ lng] tyf g]kfn ;ldIff jif{df a}+ssf] ldlt @)&^÷)(÷@$ ut] ;DkGg @$cf}+
/fi6« a}+saf6 hf/L lgb]{zg adf]lhd C0fkq hf/L ug]{ k|s[of cl3 jflif{s ;fwf/0f ;efaf6 a}+ssf] ;+rfnsdf ;+:yfks z]o/
a9fO{Psf] 5 . a}+sn] ;xfos sDkgLsf] sf/f]af/sf] cfsf/ a[l4sf wgL]x?sf] tkm{af6 >L kjg s'df/ uf]Nof0f, >L lgsf] lkn
nflu ljz]if Wofg lbg]5 . Do"Ro"cn km08sf] sf/f]af/ a[l4sf nflu -PkmPdcf] g]b/Nof08sf] tkm{af6_ / >L /fh]Gb| sfn] -sd{rf/L
gofF of]hgf ;lxtsf] Do"Ro"cn km08 hf/L ug]{ k|s[of cl3 a9fO{g] ;+ro sf]ifsf] tkm{af6_ tyf ;a{;fwf/0f z]o/wgLx?sf]
5 . a}+ssf] ;+:yfut ;fdflhs pQ/bfloTj cGtu{t xfn ;+rfng tkm{af6 >L of]u]Gb| nfn k|wfg, >L pQd Enf]g / >L lzl/if
ul/ cfPsf] sfo{qmdx?nfO{ lg/Gt/tf lbOg]5 . s'df/ d'/f/sf ;+rfns kbdf lgaf{lrt x'g' ePsf] 5 .
l8lh6n g]kfnsf] cawf/0ffnfO{ k|fyldstfdf /fVb}] l8lh6n ;fy}, ;+:yfks z]o/wgL >L sd{rf/L ;+ro sf]ifsf] tkm{af6
a}+lsËsf] kx'FrnfO{ lj:tf/ ub}{ u|fxs dxfg'efjx?nfO{ ;xh / k|ltlglwTj ug'{x'g] ;+rfns >L /fh]Gb| sfn] ldlt @)&&÷)%÷)%
;/n lsl;dn] l8lh6n a}+lsË ;]jf k|bfg ug{ a}+s k|lta4 /x]sf] ut]b]lv ;]jf lgj[t x'g' ePsf] / lghsf] ;§f >L hLjg s'df/
5 . o;sf nflu yk ;'/lIft / cfw'lgs ljB'tLo k|0ffnLsf] k|of]u s6\jfn -sd{rf/L ;+ro sf]ifsf] tkm{af6 k|ltlglw_ ;+rfnsdf
k|lt ljz]if Wofg lbFb} a}+snfO{ k|fljlws ?kdf cem} alnof] agfpb} lgo'Qm x'g' eO{ ldlt @)&&÷)^÷!( df kb tyf uf]klgotfsf]
nlug] 5 . zky lng' ePsf] 5 .
13
^= sf/f]af/nfO{ c;/ kfg]{ d'Vo s'/fx?M (= z]o/ hkmt ePsf] eP hkmt ePsf] z]o/ ;+Vof, To:tf]
a}+ssf] sf/f]af/nfO{ c;/ kfg]{ d'Vo hf]lvdx? tyf r'gf}tLx? z]o/sf] c+lst d"No, To:tf] z]o/ hkmt x'g'eGbf cufl8 g}
b]xfo cg';f/ /x]sf 5g\ M To;afkt sDkgLn] k|fKt u/]sf] hDdf /sd / To:tf] z]o/ hkmt
• sf]le8 !( nufotsf ;+qmfds /f]uaf6 ck|Tofl;t ?kdf ;du| ePkl5 pQm z]o/ laqmL u/L sDkgLn] k|fKt u/]sf] /sd tyf
cfly{s If]qdf kg{ ;Sg] c;/ . hkmt ePsf] z]o/afkt /sd lkmtf{ u/]sf] eP ;f]sf] ljj/0fM
• nufgLsf] If]qdf b]lvPsf] ;+s'rgaf6 a}+ssf] cfDbfgLdf kg{ ;Sg] ;ldIff jif{df s'g} klg z]o/ hkmt ePsf] 5}g .
c;/ . !)= ut cfly{s jif{df sDkgL / o;sf] ;xfos sDkgLsf] sf/f]af/ k|ult
• a}+saf6 k|jfx x'g] shf{ tyf a}+saf6 k|bfg ul/g] u}x|–sf]ifdf / To;} cfly{s jif{sf] cGTodf ljBdfg cj:yfsf] k'g/fjnf]sgM
cfwfl/t ;]jfx?af6 x'g ;Sg] ;+efljt hf]lvd . ut cfly{s jif{df sDkgLsf] k|utL a'Fbf g+ ! df pNn]v ul/
• t/ntf cj:yfsf] ptf/ r9fjsf sf/0f lgIf]k / shf{sf] Aofhb/ Psf] 5 . a}+ssf] ;xfos sDkgLx?sf] k|ult a'Fbf g+= @%-u_ df
Joj:yfkgdf b]lvPsf r'gf}tL . pNn]v ePsf] 5 .
• a9bf] k|lt:kwf{ Pj+ bIf hgzlQmsf] cefjn] x'g ;Sg] hf]lvd .
• ljb]zL ljlgdo sf/f]af/ ubf{ ljlgdo b/df x'g] kl/jt{gaf6 x'g !!= sDkgL tyf o;sf] ;xfos sDkgLn] cfly{s jif{df u/]sf] k|d'v
;Sg] ;+efljt hf]lvd . sf/f]af/ / To; cjlwdf sDkgLsf] sf/f]af/df cfPsf] dxTjk"0f{
• b]zsf] /fhg}lts tyf cGo jfX\o sf/0fx?af6 cfoft tyf kl/jt{gM
lgof{tdf b]lvPsf] ;d:ofsf sf/0f x'g] hf]lvd . o; a}+ssf] zt\k|ltzt :jfldTjdf /x]sf] ;xfos sDkgL PgPdla
• /fi6«sf] cfly{s, df}lb|s tyf ljQLo gLlt kl/jt{gaf6 x'g ;Sg] Soflk6n ln= n] o; a}+ssf] z]o/ /lhi6«f/sf] sfo{ ;d]t ub}{
;+efljt hf]lvd . cfPsf] 5 . ;f] jfkt ;ldIff jif{df pQm sDkgLnfO{ ?= !! nfv
• cGt/f{li6«o cfly{s tyf ljQLo If]qsf] lzlyntfaf6 g]kfnL ahf/df e'QmfgL ul/Psf] 5 . ;ldIff jif{sf] cGTodf PgPdla Soflk6n
kg{ ;Sg] c;/af6 x'g ;Sg] hf]lvd . ln= sf] o; a}+sdf /x]sf] vftfdf ?= %# s/f]8 %! nfv lgIf]k
• d'b|f lgd{lns/0fnfO{ /f]Sgsf nflu b]zdf s]lGb|s[t tYof+sx? /x]sf] 5 . ;dLIff jif{df a}+sn] ?= ! s/f]8 &% nfv Aofh jfkt
tyf kof{Kt k|ljlwx?sf] cefjsf sf/0f x'g ;Sg] hf]lvd PgPdla Soflk6n ln= nfO{ e'QmfgL u/]sf] 5 .
&= n]vfk/LIf0f k|ltj]bgdf s'g} s}lkmot pNn]v ePsf] eP ;f] pk/ ;xfos sDkgL PgPdla Soflk6ndf a}+ssf Ps sd{rf/LnfO{
;~rfns ;ldltsf] k|lts[of M k|d'v sfo{sf/L clws[tdf lgo"Qm ul/Psf] 5 . a}+sn] 3/ ef8f
a}+ssf] n]vfk/LIfsn] dh{/sf sf/0f :jfk cg'kftaf6 art / jfkt ?= @# nfv () xhf/ k|fKt u/]sf] 5 eg] Joj:yfksLo
sdnfO{ g]kfn /fi6« a}+såf/f hf/L ul/Psf] æa+}s tyf ljQLo tyf cGo ;]jfx? lbP jfkt PgPdla Soflk6n;+u ePsf]
;+:yf Ps cfk;df ufEg] ufleg] -dh{/_ tyf k|flKt -PlSjlhzg_ ;Demf}tf adf]lhd ?= @$ nfv k|fKt u/]sf] 5 .
;DaGwL ljlgodfjnL, @)&#Æ adf]lhd /xL n]vfËg ug'{ c;f/ d;fGt @)&& df PgPdla Soflk6n lnld6]8 tyf PgPdla
kg]{ afWofTds Aoj:yf /x] cg';f/ ;f] /sdnfO{ n]vfËg ul/Psf] n3'ljQ ljQLo ;+:yf lnld6]8;Fusf] df}Hbft, nufgL tyf
cfzosf]] /fo k|fKt ePsf]df pQm /fo o;} k|lta]bgdf ;+nUg shf{÷;fk6L /sdx? o; k|sf/ ;f/f+zdf lbOPsf] 5 M
ul/Psf] 5 . a}+ssf] Joj;fodf tflTjs c;/ kg]{ s}lkmot
n]vfk/LIf0f k|ltj]bgdf pNn]v gePsf] .
*= nfef+z afF8kmfF8 ug{ l;kmfl/; ul/Psf] /sd M
g]kfn /fi6« a}+ssf] :jLs[lt adf]lhd a}+ssf] cf=j= @)&^÷&& df
/x]sf] nfef+z afF8kmfF8 ug{ of]Uo /sdaf6 o; aflif{s ;fwf/0f
;ef lgldQ a's Snf]h ePsf] ldltdf sfod z]o/wgLx?n] k|fKt
ug]{ ul/ xfnsf] r'Qmf k"FhL ?= !$,$$,&&,%@,(^^÷(^ sf] xsdf
z]o/ lk|ldod, Soflk6n l/he{ / ;+lrt gfkmfaf6 !# k|ltzt
af]g; z]o/ tyf ;+lrt gfkmfaf6 #=@) k|ltzt gub nfef+z
-af]g; z]o/ tyf gub nfef+zsf] s/ k|of]hgsf nflu ;d]t_
u/L hDdf !^=@) k|ltzt nfef+z ljt/0f ug]{ k|:tfj ul/Psf] 5 .
14
-/sd ?= xhf/df_
qm=;+= ljj/0f PgPdaL Soflk6n lnld6]8 PgPdaL n3'ljQ
1 nufgL 200,000 172,488
2 sn, rNtL tyf d'2tL lgIf]k 535,115 308,526
3 shf{÷;fk6L - 1,000,000
4 sn, rNtL tyf d'2tL lgIf]kdf k|bfg ul/Psf] Aofh vr{ 17,567 -
5 C0fdf Jofh cfDbfgL - 94,559
6 PgPdla Soflk6n lnld6]8n] sfof{no :yfg k§fdf lnPsf] 2,390 -
7 Joj:yfkg ;]jf s/f/ jfktsf] e'QmfgL 2,400 -
8 PgPdla a}+ssf] z]o/ /lhi6«f/ sfo{ afktsf] e'QmfgL 1,100
9 C0fkq 6«:6L z'Ns PgPdla Soflk6nfO{ e'QmfgL 100
10 nfef+z e'QmfgL z'Ns PgPdla Soflk6nfO{ e'QmfgL 2,097
11 PgPdla %) -aLp k"FhL_ 177,017 -
12 PgPdla xfO{la|8 sf]if ! -aLp k"FhL_ 144,988 -
13 PgPdla ;'ne nufgL sf]if ! af6 nfef+z e'QmfgL 16,439 -
14 PgPdla xfO{la|8 sf]if ! af6 nfef+z e'QmfgL 15,262 -
!@= ut cfly{s jif{df sDkgLsf cfwf/e"t z]o/wgLx?n] sDkgLnfO{ pknAw u/fPsf] ;"rgf tyf hfgsf/LM
;ldIff jif{df k|rlnt sfg"g adf]lhd lgoldt hfgsf/L u/fpg' kg]{ ljifo afx]s cGo hfgsf/L k|fKt gePsf] .
!#= ut cfly{s jif{df sDkgLsf ;~rfns tyf kbflwsf/Lx?n] lnPsf] z]o/ :jfldTjsf] ljj/0f / sDkgLsf] z]o/ sf/f]af/df lghx? ;+nUg
ePsf] eP ;f] ;DaGwdf lghx?af6 sDkgLn] k|fKt u/]sf] hfgsf/L M
ut cfly{s jif{df sDkgLsf ;~rfns tyf kbflwsf/Lx? sDkgLsf] z]o/ sf/f]af/df ;+nUg g/x]sf] . lghx?n] lautdf lnPsf] z]o/
:jfldTjsf] ljj/0f b]xfo adf]lhd /x]sf] 5 .
qm=;+= Gffd kb z]o/ :jfldTj
! >L kjg s'df/ uf]Nof0f cWoIf 13,34,696
MR. NICO KLAAS GERARDUS PIJL -PkmPdcf],
@ ;+rfns –
g]b/Nof08\;sf]] tkm{af6_
# >L hLjg s'df/ s6\jfn -sd{rf/L ;+ro sf]ifsf] tkm{af6_ ;+rfns 1,208
$ >L of]u]Gb| nfn k|wfg ;+rfns 13,16,893
% >L pQd Enf]g ;+rfns 1,74,608
^ >L lzl/if s'df/ d'/f/sf ;+rfns 32,365
& >L k|bLk /fh kf08] :jtGq ;+rfns –
* >L ;'lgn s]=;L= k|d'v sfo{sf/L clws[t 5,188
( >L k|bLk k|wfg k|d'v ;+rfng clws[t 26,821
!) >L ;jgd lnDa' hf]zL k|d'v sd{rf/L k|zf;g clws[t –
!! >L z/b t]uL t'nfw/ k|d'v hf]lvd clws[t –
!@ >L ;'b]z pkfWofo k|d'v Joj;fo tyf /0fgLlt clws[t 4,591
!# >L uf]ljGb l3ld/] k|d'v Joj;fo clws[t –
!$ >L k|df]b s'df/ bfxfn k|d'v cfGtl/s n]vfk/LIf0f / PPdPn clws[t tyf sDkgL ;lrj 319
!% >L gljg dfgGw/ k|d'v ljQ clws[t –
!^ >L /f]zg /]UdL k|d'v l/6]n a}+lsË –
15
!$= ut cfly{s jif{df sDkgL;Da4 ;Demf}tfx?df s'g} ;~rfns tyf hf]lvd Joj:yfkgM
lghx?sf] glhssf] gft]bf/sf] JolQmut :jfy{sf af/]df pknAw hf]lvdx?sf] plrt Joj:yfkg u/L a}+ssf] sfo{;Dkfbg r':t
u/fOPsf] hfgsf/Lsf] Joxf]/f M agfpg tyf ;+:yfn] ;fdgf ug'{kg{] hf]lvdsf] klxrfg, dfkg,
o; k|sf/sf] s'g} ;Demf}tf gePsfn] To; ;DaGwdf s'g} v'nf;f cg'udg, Joj:yfkg, lgoGq0f / l/kf]l6{ªsf nflu ;'b[9 hf]lvd
ug'{kg]{ gb]lvPsf] . Joj:yfkg ;+/rgf tof/ u/L a}+sn] sfof{Gjogdf NofPsf] 5 .
!%= sDkgLn] cfkm\gf] z]o/ cfkmF} vl/b u/]sf] eP To;/L cfkm\gf] a}+sdf cGtlg{lxt vf; dxTjsf d"ne"t hf]lvd (Material Risks)
z]o/ vl/b ug'{sf] sf/0f, To:tf] z]o/sf] ;+Vof / c+lst d"No sf] ;fdgf ug{sf nflu ;~rfns ;ldltn] Risk Management
Framework :jLs[t u/L sfof{Gjogdf NofPsf] 5 / ;f]sf]
tyf To;/L z]o/ vl/b ubf{ sDkgLn] e'QmfgL u/]sf] /sdM
;ldIff jif{df cfkm\gf] z]o/ cfkm}n] vl/b gu/]sf] . jflif{s ?kdf k'g/fjnf]sg ug]{ cEof;nfO{ lg/Gt/tf lbO{Psf]
5 .
!^= cfGtl/s lgoGq0f k|0ffnL eP jf gePsf] / ePsf] eP To;sf] a}+s ;~rfns ;ldltn] a}+sn] axg ug{ rfx]sf] hf]lvd / a}+snfO{
lj:t[t ljj/0fM u|fx\o x'g] ;Ldf klxrfg u/L hf]lvd /0fgLlt to ub}{ cfPsf]
a}+ssf] cfGtl/s lgoGq0f k|0ffnL tyf o;sf] k|efjsf/LtfnfO{ 5 . a}+s ;~rfns ;ldltn] k|efjsf/L hf]lvd Aoj:yfkgsf
;~rfns ;ldltsf] txaf6} ljz]if ?kdf dxTj lbO{ o;nfO{ yk nflu a}+ssf] hf]lvdnfO{ shf{ hf]lvd, ;~rfng hf]lvd, t/ntf
k|efjsf/L agfpFb} nluPsf] 5 . cfGtl/s lgoGq0f k|0ffnLnfO{ hf]lvd, ahf/ hf]lvd, Aofhb/ hf]lvd, ljb]zL ljlgdo hf]lvd
k|efjsf/L agfpgsf nflu a}+sdf ePsf tyf x'g ;Sg] / cGo hf]lvdx?df jlu{s/0f u/L k|efjsf/L ?kdf hf]lvdsf]
hf]lvdx? Joj:yfkg u/L a}+snfO{ pTs[i6 Pj+ ;jn ?kdf Joj:yfkg ub}{ cfPsf] 5 . a}+ssf] hf]lvd Joj:yfkg tyf
;+rfng ub}{ nufgLstf{x?sf] lxtsf] ;+/If0fsf nflu a}+s cfGtl/s lgoGq0f k|0ffnLnfO{ k|efjsf/L agfpgsf nflu
;~rfns ;ldltn] k|rlnt sfg"g tyf g]kfn /fi6« a}+saf6 Joj:yfkg txsf ;ldltx?sf] cnfjf ;~rfns ;ldltsf] txdf
;do ;dodf hf/L x'g] lgb]{zgx?sf] clwgdf /lx hf]lvd b]xfo adf]lhdsf ;ldltx? u7g ul/Psf] 5 .
Joj:yfkgsf nflu cfjZos gLlt, sfo{ljlwx? agfO{ nfu" u/]sf]
5 . a}+s ;~rfns ;ldltaf6 k|rlnt sfg"g tyf g]kfn /fi6« ;~rfns ;ldltsf] txdf u7g ePsf ;ldltx? M
a}+saf6 hf/L lgb]{zgsf] clwgdf /lx ;~rfns ;ldlt txsf n]vfk/LIf0f ;ldlt M o; ;DaGwdf a'Fbf g+= !* df pNn]v
n]vfk/LIf0f ;ldlt, hf]lvd Joj:yfkg ;ldlt, ;DklQ z'4Ls/0f ul/Psf] 5 .
lgjf/0f ;ldlt / dfgj ;+zfwg ;ldlt ul/ rf/ j6f ;ldltx? hf]lvd Joj:yfkg ;ldlt M
u7g ul/Psf] 5 . tL ;ldltx?df ljleGg hf]lvdx?sf af/]df Pshgf u}/ sfo{sf/L ;~rfnssf] ;+of]hsTjdf a}+sdf hf]lvd
kof{Kt 5nkmn x'g] u/]sf] / ;f]sf] af/]df ;~rfns ;ldltnfO{ Joj:yfkg ;ldltsf] u7g ul/Psf] 5 . n]vfk/LIf0f ;ldltsf
;d]t hfgsf/L u/fpg] ul/Psf] 5 . Joj:yfkg txdf pRr ;+of]hsnfO{ hf]lvd Joj:yfkg ;ldltdf kb]g ;b:osf] ?kdf
Joj:yfkg ;ldlt, shf{ hf]lvd Joj:yfkg ;ldlt, ;Dklt tyf /flvPsf] 5 . k|d'v cg'kfngf ljefu / k|d'v ;+rfng clws[t
bfloTj ;ldlt, dfgj ;+zfwg lgo"lQm ;ldlt, ;"rgf tyf k|ljlw ;b:o tyf hf]lvd Joj:yfkg ljefusf k|d'v ;b:o ;lrj /
;ldlt / ;'zf;g ;ldlt nufotsf ;ldltx?n] a}+ssf] hf]lvd xg] Aoj:yf ldnfO{Psf] 5 . Joj:yfkg txsf] hf]lvd ;ldltn]
Joj:yfkg ug{sf nflu ljleGg sfo{x? ub}{ cfPsf 5g\ . klxrfg u/]sf hf]lvdx?, g]kfn /fi6« a}+saf6 hf/L ePsf
;fy}, a}+saf6 u7g ePsf] hf]lvd Joj:yfkg laefun] :jtGq lgb]{zgx?df x'g] d'Vo kl/jt{gx?, df}lb|s gLltdf ePsf
?kdf hf]lvdnfO{ k|efjsf/L ?kdf lgoGq0f tyf Joj:yfkg kl/jt{gx?sf] sf/0faf6 a}+ssf] /0fgLltdf tTsfn} kg]{ k|efjx?
ug]{ sfo{ ug'{sf ;fy} ;do ;dodf hf]lvd lgoGq0fsf] If]qdf tyf k"FhL sf]if, t/ntfsf] cj:yf, shf{ lgIf]k cg'kft, a}+ssf]
eP u/]sf sfo{x?sf] k'g/fjnf]sg ;d]t ug]{ u/]sf] 5 . hf]lvd jxg Ifdtf nufotsf d'Vo ljifox?df 5nkmn ug{ o;
pQm ljefun] k|rlnt sfg'g, g]kfn /fi6« a}+såf/f hf/L ul/Psf ;ldltsf] a}7s a:g] u/]sf] 5 . k|To]s qodf;df s'g} ;+efljt
lgb]{zgx?, a}+ssf] gLlt tyf sfo{ljlwx? Kffngf eP hf]lvdnfO{ ef/ kl/If0fsf] ;DaGwdf 5nkmn u/L ;~rfns
gePsf] s'/fx?sf] cg'udg ul/ a}+sdf ;+:yfut ;'zf;g ;ldltdf hfgsf/L÷k'g/fjnf]sgsf] nflu k]z ug]{ ul/Psf] 5 .
sfod /fVg] sfo{df dxTjk"0f{ of]ubfg ub}{ cfPsf] 5 . ;ldIff jif{df hf]lvd Joj:yfkg ;ldltsf] !! j6f a}+7s a;]sf]
a}+ssf] Joj;flos /0fgLltx? tyf a}snfO{ cfjZos /x]sf] / pQm cawLdf o; ;ldltsf] a}7s eQf afkt ?=#,)),)))÷–
dxTjk"0f{ gLltx? ;+rfns ;ldltaf6 l:js[t u/fO{ nfu" ul/Psf] vr{ ePsf] 5 .
5 / ;f]xL adf]ldh a}+s Joj:yfkgn] hf]lvd Joj:yfkgsf] sfo{
ub}{ cfPsf] 5 . a}+sn] cfGtl/s lgoGq0f k|0ffnLnfO{ dha't sd{rf/L ;]jf ;'ljwf ;ldlt M
agfO{ laleGg hf]lvdx? Joj:yfkg ug{sf nflu sd{rf/Lx?nfO{ Pshgf u}/ sfo{sf/L ;~rfnssf] ;+of]hsTjdf csf]{
ljleGg k|sf/sf tflndx? k|bfg ub}{ cfPsf] 5 . Ps hgf ;~rfns ;b:o x'g] u/L ldlt @)&^÷(÷@# ;Dd
sd{rf/L ;]jf ;'ljwf ;ldltsf] u7g ePsf]df
16
ldlt @)&^÷!)÷@# b]vL Pshgf u}/ sfo{sf/L ;~rfnssf] n]vfk/LIf0f ;ldltdf 5nkmn tyf k'g/fjnf]sg u/L ;'wf/sf]
;+of]hsTjdf pQm ;ldlt u7g ePsf] 5 . pQm ;ldltdf k|d'v nflu cfjZos lgb]{zg lbg] u/]sf] 5 . ;ldltn] n]vfk/LIf0f
sfo{sf/L clws[t tyf k|d'v ljQ clws[t ;b:osf] ?kdf sfo{af6 k|To]s hf]lvdsf If]qx?nfO{ klxrfg u/L k|ltj]bgdf
/ sd{rf/L k|zf;g ljefusf k|d'v ;b:o ;lrjsf] ?kdf ;f]sf] ;Daf]wg eP gePsf] eGg] ljifodf ljZj:t x'g] u/]sf] 5 .
/xg' ePsf] 5 . sd{rf/Lx?sf] ;]jf ;'ljwf ;DaGwL ljlgodfjnL, n]vfk/LIfsaf6 k|fKt ePsf] k|ltj]bgnfO{ n]vfk/LIf0f ;ldltdf
sd{rf/L ;DaGwL cGo gLltx? / sd{rf/L pQ/flwsf/L of]hgf, 5nkmn tyf k'g/fjnf]sg u/L ;do ;dodf ;~rfns ;ldltdf
sd{rf/Lx?sf] tnj eQf / ;+u7gfTds ;+/rgf cflb ljifox?df k]z ug]{ ul/Psf] 5 . n]vfk/LIf0f ;ldltaf6 lgoldt ?kdf
o; ;ldltdf 5nkmn ug]{ ul/Psf] 5 . ;ldIff jif{df sd{rf/L ;~rfns ;ldltdf ;'emfjx? k|fKt eO{/x]sf] 5 .
;]jf ;'ljwf ;ldltsf] & j6f a}+7s a;]sf] / pQm cawLdf o; ;ldIff jif{df n]vfk/LIf0f ;ldltsf] !) j6f a}+7s a;]sf] lyof] .
pk;ldltsf] a}7s eQf afkt ?=!,@$,)))÷– vr{ ePsf] 5 . ;ldIff jif{df o; ;ldltsf] a}7s eQf afkt hDdf ?=@,^),))).–
;DklQ z'4Ls/0f lgjf/0f ;ldltM vr{ ePsf] 5 . ;b:o ;lrjnfO{ a}+7s eQf k|bfg ug]{
Pshgf u}/ sfo{sf/L ;~rfnssf] ;+of]hsTjdf csf]{ Ps hgf ul/Psf] 5}g\ .
;~rfns ;b:o /xg' ePsf] 5 . To;}u/L, pQm ;ldltdf k|d'v ;~rfns ;ldltsf] txdf u7g ePsf pk/f]Qm ;ldltx?sf
cg'kfngf ljefu / k|d'v hf]lvd clws[t ;b:o tyf k|d'v kbflwsf/Lx?nfO{ ldlt @)&^÷!@÷)% ;Dd k|lt a}+7s ?=!@,))).–
PPdPn clws[t ;b:o ;lrj /xg] Aoj:yf ldnfO{Psf] 5 . / @$cf}+ jflif{s ;fwf/0f ;efaf6 :jLs[t eO{ sDkgL /lhi6«f/sf]
o; ;ldltn] ;DklQ z'4Ls/0f lgjf/0f;+u ;DalGwt sfg"gx?, sfof{noaf6 ldlt @)&^÷!@÷)^ df a}+ssf] lgodfjnLdf
g]kfn /fi6« a}+saf6 hf/L ul/Psf] lgb]{zgx? tyf a}+ssf] PPdPn ;+zf]wg eP kZrft k|lt a}+7s ?= !^,))).– a}+7s eQf k|bfg
gLlt cg'?k sfd sf/jfxLx? eP gePsf / ;f] ;DaGwdf >[lht ul/Psf] 5 .
x'g ;Sg] hf]lvdx?nfO{ lgoGq0f ug]{ cflb ljifox?df 5nkmn
ug]{ ul/Psf] 5 . ;ldIff jif{df ;DklQ z'4Ls/0f lgjf/0f !(= ;~rfns, k|aGw ;+rfns, sfo{sf/L k|d'v jf cfwf/e"t
;ldltsf] % j6f a}+7s a;]sf] / pQm cawLdf o; ;ldltsf] z]o/wgLx? jf ltgLx?sf glhssf gft]bf/x? jf lghx?sf]
a}7s eQf afkt hDdf ?=&^,)))÷– vr{ ePsf] 5 . sDkgLnfO{ s'g} /sd a'emfpg afFsL eP To;sf] ljj/0fM
;ldIff jif{df To:tf] s'g} /sd gePsf] .
!&= ut cfly{s jif{sf] s'n Joj:yfkg vr{sf] ljj/0fM
;ldIff cf=j=df o; a}+ssf] sd{rf/L vr{ tyf sfof{no ;+rfng @)= ;~rfns, sfo{sf/L k|d'v tyf cGo kbflwsf/Lx?nfO{ e'QmfgL
vr{ cGtu{tsf Joj:yfkg vr{x? ?= @ cj{ ^^ s/f]8 ul/Psf] kfl/>lds, eQf jf cGo ;'ljwfsf] /sdM
/x]sf] 5 . o;} k|ltj]bgsf] cltl/Qm n]vf l6Kk0fLsf] aF'bf g+= ## df
pNn]v ul/Psf] 5 .
!*= n]vfk/LIf0f ;ldltsf ;b:ox?sf] gfdfjnL, lghx?n] k|fKt
u/]sf] kfl/>lds, eQf tyf ;'ljwf, ;ldltn] u/]sf sfd @!= z]o/wgLx?n] a'lemlng afFsL /x]sf] nfef+z /sdM
sf/afxLsf] ljj/0f / ;f] ;ldltn] s'g} ;'emfj lbPsf] eP @)&& cfiff9 d;fGtdf z]o/wgLx?n] a'lemlng afFsL /x]sf]
;f]sf] ljj/0fM nfef+z a}+sdf ?=^),^(,!))÷– / z]o/ /lhi6«f/ PgPdla Soflk6n
a}+sn] g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd u}/ sfo{sf/L ln= df ?=!(,((,$$,&#%÷%* ul/ s'n @),^),!#,*#%÷%* /x]sf]
;~rfnssf] ;+of]hsTjdf yk Ps hgf u}/ sfo{sf/L ;~rfns 5 . cf=j=)^*÷)^( eGbf cuf8Lsf] z]o/wgLx?n] a'lemlng afFsL
;b:o / cfGtl/s n]vfk/LIf0f ljefusf k|d'v ;b:o ;lrj / nfef+z nufgLstf{ ;+/If0f sf]ifdf hDdf ul/Psf] 5 . a+}sn]
xg] ul/ lgDg adf]lhdsf] n]vfk/LIf0f ;ldltsf] u7g u/]sf] 5 . nfef+; a'lemlng] ;DaGwdf z]o/wgLx?sf] hfgsf/Lsf nflu
>L /fh]Gb| sfkm\n], ;~rfns – ;+of]hs /fli6«o b}lgs klqsfdf ;d]t k|To]s jif{ ;"rgf k|sflzt ug]{
>L lzl/if s'df/ d'/f/sf, ;~rfns – ;b:o u/]sf] 5 .
>L k|df]bs'df/ bfxfn, – ;b:o ;lrj @@= sDkgL P]g, @)^# sf] bkmf !$! cg';f/ v/Lb jf laqmL
cfGtl/s n]vfk/LIf0f ljefu k|d'v ul/Psf] ;DklQsf] ljj/0fM
-gf]6M ;+of]hs >L /fh]Gb| sfn], ;+rfns -k|ltlglw sd{rf/L ;dLIff jif{df o;k|sf/sf] s'g} v/Lb laqmL ePsf] 5}g .
;+ro sf]if_ af6 @)&&÷)%÷)% ut]b]lv ;]jf lgj[t x'g' ePsfn]
@#= sDkgL P]g, @)^# sf] bkmf !&% cg';f/ ;Da4 sDkgLx? aLr
ldlt @)&& kf}if % ut] b]lv >L hLjg s'df/ s6\jfn ;+of]hs
ePsf] sf/f]af/sf] ljj/0fM
/xg' ePsf] ._
o;} k|ltj]bgsf] a"Fbf g+= !! df rrf{ ul/Psf] 5 .
g]kfn /fi6« a}+sn] n]vfk/LIf0f ;ldltsf] nflu tf]s]sf] lgb]{zgsf]
@$= sDkgL P]g, @)^# tyf k|rlnt sfg"gadf]lhd ;+rfns ;ldltsf]
kl/lwleq /xL a}+ssf] n]vfk/LIf0f ;ldltn] cfgf] sfo{ ;Dkfbg
k|ltj]bgdf v'nfpg'kg]{ cGo s'g} s'/fx?M
ub}{ cfPsf]] 5 . n]vfk/LIfsaf6 k|fKt k|ltj]bgsf ;DaGwdf
o; aflif{s k|ltj]bgdf ;fGble{s 7fpFdf v'nfOPsf] 5 .
17
@%= cGo cfjZo s'/fx? M ;xfos sDkgLsf] cfly{s jif{ @)&^÷)&& sf dxTjk"0f{ s]xL
-s_ ufEg]÷ufleg] sfo{ ;DkGg ePsf] ;DaGwdfM pknlAwx? o; k|sf/ /x]sf 5g\ M–
s[lif, ;fgf tyf demf}nf pBf]u, ko{6g tyf hnljB'tsf] k|r'/ != ;ldIff jif{df t]>f] ;fd"lxs nufgL sf]if of]hgfsf] ?kdf
;Defjgf ePsf] ;'b'/ klZrd k|b]zdf zfvf ;+hfnx?sf] lj:tf/ ?= ! cj{ @% s/f]8 PgPdla lkm6L of]hgfsf] ;kmntfk"j{s
ul/ To; k|b]zsf hgtfx?nfO{ a}+lsË ;]jf k|bfg ug]{ /0fgLltsf lgisfzg tyf afF8kmfF8 ;DkGg u/]sf] 5 .
;fy cf=j= @)&^÷&& b]lvg} s~rg 8]enkd]G6 a}+s ln= nfO{ @= ;ldIff jif{df @ j6f l8j]~r/sf] lgisfzg, @ j6f xsk|b
k|flKt ug]{ of]hgf a}+sn] agfP cg'?k ;f] k|lqmof ;DkGg eO{ z]o/sf] lgisfzg, @ j6f lnnfd a9fa9sf] lgisfzg u/L
ldlt @)&& ;fn efb| & ut]b]lv PsLs[t sf/f]af/ u/L k|fKtL yk ^ j6f lgisfzgsf] sfo{ ;DkGg u/]sf] 5 . To;}u/L,
sfo{ ;DkGg ePsf] 5 . yk Pp6f l8j]~r/, Pp6f xsk|b z]o/ lgisfzgsf] nflu
;Demf}tf u/]sf]df rfn' jif{df cfO{k'Ubf ;f]sf] lgisfzg tyf
-v_ a}+s tyf ljQLo ;+:yf kl/;+3, g]kfnsf] ;b:otf ;DaGwdf M afF8kmfF8 ;d]t ;DkGg eO{;s]sf] 5 .
o; a}+sn] ;ldIff jif{df a}+s tyf ljQLo ;+:yf kl/;+3, g]kfnsf] #= ;ldIff jif{df klxnf] Do"r'cn km08 æPgPdla ;'ne
;b:otf k|fKt u/]sf] 5 . a}+s tyf ljQLo ;+:yfx?;+u ;DalGwt O{Ge]i6d]06 km08 – !Æ sf] cjlw ;dfKt eO{ O{sfOwgLx?nfO{
gLltut Aoj:yfx?sf ;DaGwdf 5nkmn u/L a}s tyf ljQLo ;f] sf] ;kmntfk"j{s /sd lkmtf{ e'QmfgL u/]sf] 5 /
;+:yfx?sf] lxtsf nflu yk 6]jf k'¥ofpg] p2]Zosf;fy :yflkt æPgPdla xfOla|8 km08 Pn—!Æ / æPgPdla lkm6LÆ sf]
pQm kl/;+3sf] ;b:otf jfkt a}+sn] ?= !) nfv e'Qmfg u/]sf] of]hgf Joj:yfks tyf l8kf]lh6/Lsf] ?kdf sfo{ ub}{
5 . kl/;+3sf] lawfg cg';f/ a}+s tyf ljQLo ;+:yfsf ;+rfns cfPsf] 5 .
;ldltsf kbflwsf/Lsf] k|ltlglwTj /xg] pQm ;+:yfsf] ;b:otf $= o; sDkgLn] ljlzi6Ls[t nufgL sf]if ;~rfngsf] nflu
jflif{s ?kdf gljs/0f ug'{kg]{ 5 . g]kfn lwtf]kq af]8{df :jLs[ltsf nflu lga]bg k]z u/]sf]df
;f]sf] :jLs[lt k|fKt x'g] k|lqmofdf /x]sf] 5 .
-u_ ;xfos sDkgL / o;sf k|ultx?M %= rfn' jif{df $ j6f k|fylds z]o/sf] ;fj{hlgs lgisfzg ug]{
PgPdla Soflk6n ln= of]hgf ;lxt ;f]sf] sfo{ cuf8L a9fPsf] 5 .
a}+ssf] k"0f{ :jfldTjdf /xg] u/L ?= @) s/f]8 k"FhL nufgL ^= ;ldIff jif{sf] cGt;Dddf !( j6f sDkgLx?sf] z]o/
u/L ;xfos sDkgLsf] ?kdf PgPdla Soflk6n lnld6]8sf] /lhi6«f/sf] ?kdf ;]jf k|bfg ub}{ cfO{/x]sf] 5 .
:yfkgf ePsf] xf] . o; sDkgLn] g]kfn lwtf]kq af]8{af6
lgisfzg Joj:yfkg, k|Tofe"lt ;]jf, z]o/ /lhi6«f/, kf]6{kmf]lnof]
Joj:yfkg, l8kf]lh6/L, sf]if Joj:yfks, lgIf]k ;b:o, ;+:yfut
k/fdz{ ;]jf cflb sfo{sf] O{hfht k|fKt u/L ;+:yfut ;'zf;g,
u'0ffTds ;]jf / u|fxssf] ;Gt'i6LnfO{ klxnf] k|fyldstfdf /flv
g]kfn lwtf]kq af]8{af6 hf/L gLlt lgod tyf lgb]{zgx?sf] k"0f{
?kdf kfngf ub}}{ u|fxs tyf sDkgLx?nfO{ pTs[i6 ;]jf k|bfg
ub}{ cfO{/x]sf] 5 . cf=j= @)&^÷)&& sf] cfiff9 d;fGtdf ?= &
s/f]8 $) nfv v'b d'gfkmf cfh{g u/]sf]] 5 .
18
PgPdla Soflk6n lnld6]8sf] ljQLo cj:yf ljj/0f
jf;nft
;DklQ cfiff9 d;fGt @)&& cfiff9 d;fGt @)&^
gub tyf gub ;dfg 1,129,850,768.15 51,53,16,772.21
FVTPL df dfkg ul/Psf] lwtf]kq nufgL 9,900.00 -
FVTOCI df dfkg ul/Psf] lwtf]kq nufgL 14,520,000.00 1,10,00,000.00
kl/zf]lwt nfutdf dfkg ul/Psf] lwtf]kq nufgL 252,268,084.23 17,93,30,362.81
cGo ljQLo ;DklQ 23,239,824.33 2,26,47,325.74
cGo ;DklQ - -
;DklQ / pks/0f 9,615,925.74 1,31,70,943.64
cd"t{ ;DklQ 819,227.40 9,65,607.60
rfn' s/ ;DklQ 939,074.49 2,10,498.74
:yug s/ ;DklQ 5,665,560.44 41,24,439.53
hDdf ;DklQ 1,436,928,364.78 74,67,65,950.27
bfloTjx?
;j{;fwf/0fnfO{ ltg{ afFsL 990,915,038.71 40,82,53,956.99
cGo ljQLo bfloTj 92,183,663.04 29,767,579.95
cGo bfloTj 20,327,556.22 1,47,84,347.23
rfn' s/ bfloTj - -
:yug s/ bfloTj - -
cGo Joj:yf 13,658,095.00 86,97,354.00
s'n bfloTj 1,117,084,352.97 46,15,03,238.17
k"FhL
z]o/ k"FhL 20,00,00,000 20,00,00,000
;+lrt gfkmf 108,398,512.28 8,25,37,798.28
cGo hu]8f 11,445,499.53 27,24,913.82
hDdf k"FhL 319,844,011.81 28,52,62,712.10
hDdf bfloTj / k"FhL 1,436,928,364.78 74,67,65,950.27
19
PgPdla Soflk6n lnld6]8sf] Gffkmf gf]S;fg ljj/0f
ljj/0f cf= j= @)&^÷&& cf= j= @)&%÷&^
cfDbfgL
lwtf]kq Joj:yfkgaf6 cfDbfgL 19,251,132.03 2,54,79,619.89
Do"r'cn km08sf] Joj:yfkgaf6 cfDbfgL 49,764,019.98 3,95,98,000.01
JofhcfDbfgL 20,519,858.62 3,478,070.94
cGo ;~rfng cfDbfgL 68,151,574.02 5,00,45,221.81

Jofkf/sf nflu Held u/]sf] ljQLo nufgLdf ePsf] v'b
3,900.00 -
cfDbfgL÷-gf]S;fgL_
157,690,484.65 11,86,00,912.65
vr{
sd{rf/L ;DaGwL vr{ 34,594,111.98 2,68,00,562.56
Jofh vr{ - -
;DklQ / pks/0fdf x|f; s6\6L 3,991,326.14 38,65,552.41
cd't{ ;DklQdf kl/iff]wg 315,880.20 2,54,995.00
u}/ ;~rfng vr{ 16,431,797.11 1,54,86,605.20
hDdf vr{ 55,333,115.43 4,64,07,715.17
s/ cl3sf] ;~rfng d'gfkmf 102,357,369.22 7,21,93,197.48
cfos/ vr{ 30,706,040.77 2,16,57,959.24
:yug s/ vr{÷-cfDbfgL_ 2,351,825.61 14,92,795.32
o; jif{sf] d'gfkmf 74,003,154.06 5,20,28,033.56
PgPdla n3'ljQ ljQLo ;+:yf ln=

PgPdla a}+ssf] ;xfos sDkgLsf] ?kdf /x]sf] PgPdla n3'ljQ ljQLo ;+:yf lnld6]8sf] r'Qmf k"FhL ?= $% s/f]8 #^ nfv !& xhf/ %
;o /x]sf]df PgPdla a}+ssf] %! Kf|ltzt / cGo ;+:yfks JolQmx?sf] !( k|ltzt / ;j{;fwf/0fsf] #) k|ltzt z]o/ :jfldTj /x]sf] 5 .
kf]v/f dxfgu/kflnsf j8f g+= @% ldngrf]s, x]Dhf, sf:sLdf d'Vo sfof{no /x]sf] o; ljQLo ;+:yfn] lxdfNfL tyf kxf8L If]qsf %^ j6f
lhNnfx?df !)) j6f zfvf tyf pkzfvfx? ;+rfngdf /x]sf 5g\ .
cfly{s jif{ @)&^÷&& sf s]xL pknlAwx? o; k|sf/ /x]sf 5g\ M–

• ljQLo ;+:yfsf] @)&& ciff9 d;fGtsf] r'Qmf k"FhL ?= 45,36,17,500.00 -cIf?kL k}+tfnL; s/f]8 5QL; nfv ;q xhf/ kfFr ;o dfq_
/x]sf]df -;~rfns ;ldltaf6 lg0f{o eO{ ;s]sf]_ ;+:yfsf] cf7f}+ ;fwf/0f ;efaf6 kfl/t x'g] !( k|ltzt af]gz z]o/ ;d]t ljt/0f kZrft
ljQLo ;+:yfsf] hf/L tyf r'Qmf k"FhL ?= 53,98,04,825.00 -cIf?kL qLkGg s/f]8 cG7fgAa] nfv rf/ xhf/ cf7 ;o kRrL; ?k}+of_
k'Ug]5 .
• o; ljQLo ;+:yfn] @)&& ;fn sflt{s;Dddf b]zsf ljs6 lxdfnL tyf kxf8L If]qsf sl/j Ps nfv eGbf a9L 3/kl/jf/nfO{ pgLx?sf]
3/b}nf]df art, shf{, jLdf h:tf ljQLo ;]jfx? k|bfg ug'{sf ;fy} ljleGg ;+3;:yfx?;Fu ;xsfo{ u/L :yfgLo :t/df ;fdflhs
sfo{df xf};nf k|bfg ug{] tyf ;xhstf{sf] e'ldsf lgjf{x ug{] sfo{ ul//x]sf]] 5 . ljQLo ;+:yfsf] @)&& sflt{s d;fGt;Dddf shf{ k|jfx
?= $ cj{ && s/f]8 / lgIf]k ?= ! ca{ ^) s/f]8 /x]sf] 5 .
20
PgPdla n£f'ljQ ljQLo ;+:yf ln=
jf;nft
k"FhL tyf bfloTj cfiff9 d;fGt @)&& cfiff9 d;fGt @)&^
z]o/ k"FhL 539,804,825 210,608,125
hu]8f tyf sf]ifx? 168,223,975 95,577,936
C0fkq tyf a08 - -
ltg{ afFsL shf{ ;fk6 2,301,841,701 1,960,240,209
lgIf]k bfloTj 1,469,152,795 1,082,721,395
k|:tfljt nfef+z 45,36,175 2,557,993
cfos/ bfloTj - 2,671,717
cGo bfloTj 41,535,191 65,025,009
s'n k"FhL tyf bfloTj 4,525,094,662 3,419,402,385
;DklQ cfiff9 d;fGt @)&& cfiff9 d;fGt @)&^

gub df}Hbft -l;Ssf ;d]t_ 707,619 130,155
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 21,030,000 16,030,000
a}+s÷ljQLo ;+:yfdf /x]sf] df}Hbft 308,625,133 4,251,618
dfu tyf cNk ;'rgfdf k|fKt x"g] /sd 567,955,740 280,052,331
nufgL 20,00,000 20,00,000
shf{ ;fk6 3,584,171,733 3,077,263,360
l:y/ ;DklQ 20,442,680 25,806,730
u}/ a}+ls∙ ;DklQ - -
cGo ;DklQ 20,161,756 13,868,191
s'n ;DklQ 4,525,094,662 3,419,402,385
21
PgPdla n£f'ljQ ljQLo ;+:yf ln=
gfkmf gf]S;fg lx;fa
ljj/0f cf= j= @)&^÷&& cf= j= @)&%÷&^
Jofh cfDbfgL 46,85,69,376 46,85,69,376
Jofh vr{ 313,413,805 26,10,92,922
v"b Jofh cfDbfgL 279,175,883 20,74,76,454
sldzg tyf cGo ;~rfng cfDbfgL 82,985,186 6,62,25,063
;6xL 36a9 cfDbfgL - -
s'n ;+rfng cfDbfgL 362,161,069 30,03,18,066
sd{rf/L vr{ 155,172,948 13,62,86,290
cGo ;~rfng vr{ 58,472,776 5,95,82,692
;6xL 36a9 gf]S;fg - -
148,515,345 7,87,87,580
;Defljt gf]S;fgL Joj:yfx? 149,500,439 7,10,78,781
;+rfng d"gfkmf (985,094) 21,22,378
u}/ ;~rfng cfDbfgL÷vr{ 1,906,401 4,86,423
;Defljt gf]S;fgL Joj:yfaf6 lkmtf{ 94,673,412 4,34,75,339
lgoldt sf/f]af/af6 ePsf] d"gfkmf 95,594,719 5,16,70,561
c;fdfGo sf/f]af/x?af6 ePsf] cfDbfgL÷vr{ - -
;Dk'0f{ sf/f]af/ ;dfj]z kl5sf] v"b d"gfkmf 95,594,719 5,16,70,561
sd{rf/L af]g; Joj:yf 9,559,472 46,97,324
cfos/ Joj:yf 25,424,567 1 2,60,00,241
o; jif{sf] s/ Joj:yf 25,893,374 1,52,53,262
ljut jif{;Ddsf] s/ Aoj:yf - -
o; jif{sf] :yug s/ -cfDbfgL_÷vr{ (468,807) (9,86,437)
v"b gfkmf÷gf]S;fg 60,610,679 6,00,44,721
-3_ ;+:yfut ;fdflhs pQ/bfloTj M ;ldIff jif{df ljZje/ km}lnPsf] tyf vfBfGg, # n]o/ s6g df:s, Pg (%, %–n]o/ df:s, y/dn
sf]/f]gf efO{/; -sf]le8 !(_ sf] dxfdf/LnfO{ g]kfndf /f]syfd tyf ug, :offlg6fOh/ ljt/0f ul/Psf] lyof] .
lgoGq0f ug{ tyf ;f]af6 pTkGg kl/l:yltsf] ;fdgf ug{sf nflu ;ldIff jif{df a}+sn] ;+:yfut ;fdflhs pQ/bfloTj cGtu{t ljleGg
g]kfn ;/sf/af6 :yfkgf ul/Psf] sf]/f]gf ;+s|d0f /f]syfd, lgoGq0f / :yfgx?df ljQLo ;fIf/tf sfo{qmd ;+rfng u/]sf] lyof] . ;fy},
pkrf/ sf]ifdf a}+ssf] ;+:yfut ;fdflhs pQ/bfloTj cGt{ut a}+ssf] a}+sn] ljkGg ju{sf ljBfy{L{x?sf nflu 5fqj[lQsf] Joj:yf, Gofgf]
tkm{af6 ?= ! s/f]8 %! Nffv of]ubfg u/]sf] 5 . ;ffy}, ;+qmfds sk8f tyf :s"n Aofu -emf]nf_ ljt/0f klg ul/Psf] lyof] . a}+sn]
/f]u lgoGq0fsf nflu b]zsf ljleGg c:ktfnx?df :jf:YosdL{x?n] ;f]n'v'Da' lhNnf l:yt >L hLjg k|bLk dfWolds ljBfno, df]n'ªsf
k|of]u ug]{ Personal Protective Equipment (PPE) sf] cefj b]lvPsfn] ljBfyL{x?sf] k7gkf7gdf ;xof]u k'¥ofpg] p2]Zon] k|efjsf/L lzIffsf
;+:yfut ;fdflhs pQ/bfloTj cGt{ut & j6} k|b]zsf :jf:Yo lgldQ $ j6f sDKo"6/ ;]6 k|bfg u/]sf] lyof] . To;}u/L, kf]v/f l:yt
;+:yfx?df k|To]s k|b]zdf !)) yfgsf b/n] #% nfv a/fa/sf] afndlGb/ dfWolds ljBfnodf # Og ! lk|G6/ k|bfg u/]sf] lyof] .
PPE pknAw u/fO{Psf] . ;f]sf cltl/Qm sf]le8–!( sf] dfxfdf/L
Jfftfj/0f ;+/If0fnfO{ Wofgdf /fvL ?kGb]xL lhNnf l:yt ltnf]Qdf
km}lnPsf] ;dodf ljleGg ;+:yfx?;+u ;xsfo{ ul/ a}+såf/f /fxt gu/kflnsfnfO{ @) j6f, lrtjg lhNnf l:yt rgf}nL ahf/df %)
22
j6f tyf hfgsL dlGb/, hgsk'/wfdnfO{ !@ j6f 8i6lag a}+såf/f To;}u/L, g]kfn /fi6« a}+såf/f hf/L ul/Psf] PsLs[t lgb]{zg @)&&
x:tfGt/0f ul/Psf] lyof] . a}+sn] nug6f]n—@!, sf7df8f}+df æ:tg sf] lgb]{zg g+ ^ sf] a'Fbf ! df pNn]v ePsf cfr/0fx? ;~rfns
Sofg;/ tyf :qL /f]uÆ ljifodf ¡ffgd"ns hfu?stf sfo{qmdsf] ;ldltsf ;Dk"0f{ kbflwsf/Lx?n] kfngf ub}{ cfpg' ePsf] 5 .
cfof]hgf ug'{sf ;fy} af}4gfy If]qleq lgMz"Ns :jf:Yo lzlj/sf]
cfof]hgf ;d]t u/]sf] lyof] . -h_ a}+s Joj:yfkg ;d"x M a}+ssf] Joj:yfkg ;d"xsf] g]t[Tj k|d'v
-ª_ dfgj ;+zfwg M o; a}+ssf] efjL of]hgfsf] ;kmn sfof{Gjog tyf sfo{sf/L clws[t >L ;'lgn s]=;L= n] ug'{ ePsf] 5 . nfdf] a}+lsË
a}+ssf] ;du| ljsf;sf nflu k|lta4 sd{rf/Lx?sf] cfjZostfnfO{ cg'ej ;FufNg' ePsf >L s]=;L= sf] Joj:yfkg ;d"xdf b]xfosf
dWogh/ ub}{ pgLx?sf]] ljsf; tyf Joj:yfkgdf a}+sn] ljz]if kbflwsf/Lx? /xg' eO{ pxfFnfO{ ;xof]u k'¥ofpg' ePsf] 5 .
Wofg lbPsf] 5 . cfhsf] k|lt:kwf{Tds jftfj/0fdf dfgj ;+zfwgsf] >L k|bLk k|wfg k|d'v ;+rfng clws[t
ljsf; tyf ;f]sf] k|efjsf/L Joj:yfkgn] dfq cfgf u|fxsx?nfO{ >L ;/b t]lu t'nfw/ k|d'v hf]lvd clws[t
;Gt'i6L k|bfg ug{ ;Sg] / o;n] ahf/df a}+ssf] k|efjsf/L pkl:ylt >L zjgd lnDa' hf]zL k|d'v sd{rf/L k|zf;g clws[t
agfO{ /fVg d'Vo e'ldsf v]Ng] ePsfn] klg sd{rf/Lx?sf] Ifdtf >L ;'b]z pkfWofo k|d'v Joj;fo tyf /0fgLlt clws[t
ljsf; tyf Joj:yfkgdf a}+sn] ljz]if Wofg lbPsf] xf] . a}+sn] >L uf]ljGb l3ld/] k|d'v Joj;fo clws[t
sd{rf/Lsf] j[lQ ljsf;nfO{ ;3fpgsf nflu cfGtl/s tyf afXo >L k|df]bs'df/ bfxfn k|d'v cfGtl/s n]vfk/LIf0f / PPdPn
tflndx? ;+rfng ub}{ cfPsf] 5 . ;ldIff cjlwdf clwsf+z clws[t tyf sDkgL ;lrj
sd{rf/Lx?n] cfGtl/s tflnd k|fKt u/]sf 5g\ . To;}ul/ #*@ hgf >L gljg dfgGw/ k|d'v ljQ clws[t
sd{rf/Lx?n] jfX\o tflnd k|fKt u/]sf 5g\ . ;ldIff jif{df &^ hgf >L /f]zg /]UdL k|d'v l/6]n a}+lsË
sd{rf/Ln] b]z jflx/ tflnd tyf ;]ldgf/df efu lnPsf 5g\ .
;ldIff jif{df a}+ssf] ;]jf k|lt k|lta4 sd{rf/Lx?sf] ;+Vof !!@) wGojfb 1fkg M
/x]sf]df s~rg 8]enkd]G6 a}+snfO{ k|fKtL kZrft s'n sd{rf/Lx?sf] cfb/0fLo z]o/wgL dxfg'efax?n] a}+ssf] k|ult tyf ;d[l4sf nflu
;+Vof a[l4 eO{ !%@# k'u]sf] 5 . h;df dlxnf sd{rf/Lx?sf] ;+Vof k'¥ofpg' ePsf] of]ubfgsf] kmn:j?k cfh PgPdla a}+s b]zs} cu|0fL
^@# hgf / k'?if sd{rf/Lx?sf] ;+Vof ()) hgf /x]sf] 5 . xfn a}+sx?sf] ;"rLdf k'Ug ;kmn ePsf] 5 . z]o/wgL dxfg'efax?n]
a}+sdf !% jif{eGbf nfdf] cjlw;Dd ;]jf ug]{ sd{rf/Lx?sf] ;+Vof laut b]lvg} a}+snfO{ ug'{ ePsf] ;xof]u / ;b\efasf nflu ;+rfns
(, !) jif{eGbf nfdf] cjlw;Dd ;]jf ug]{ sd{rf/Lx?sf] ;+Vof !#^ ;ldltsf] tkm{af6 d oxfFx?k|lt xflb{s s[t1tf 1fkg ug{ rfxfG5' .
/ % jif{eGbf nfdf] cjlw;Dd ;]jf ug]{ sd{rf/Lx?sf] ;+Vof ##( To;}u/L, a}+snfO{ cuf8L a9\g ;b}a dfu{bz{g lbO{ /xg' x'g] ljleGg
k'u]sf] 5 . lgodgsf/L lgsfox? k|lt xflb{s cfef/ AoQm ub{} wGoafb lbg
-r_ u'gf;f] ;'gjfO{;DaGwL Joj:yf M ;]jfu|LnfO{ kg]{ c;'ljwf tyf rfxfG5' .
;j{;fwf/0fsf] u'gf;f] ;'gjfO{ ug{sf nflu a}+s Joj:yfkg ;d'xsf cGTodf, cfb/0fLo z]o/wgL dxfg'efax?, laleGg lgsfosf
;b:o ;d]t /x]sf k|d'v Joj;fo tyf /0fgLlt clws[t >L ;'b]z k|ltlglwx?, n]vfk/LIfs, sfg"gL ;Nnfxsf/, ;+:yfut ?kdf o;
pkfWofonfO{ u'gf;f] ;'gjfO{ clws[t tf]lsPsf] 5 . ;fy}, u|fxssf] ;fwf/0f ;efdf k|ltlglwTj ug'{ x'g] k|ltlglwx?, a}+s;Fu ;DalGwt
u'gf;f] ;'gjfO{sf nflu cfkm\gf] j]j;fO6df cgnfO{g kf]6{nsf] ;d]t ;a} ;/f]sf/jfnfx?, u|fxs dxfg'efjx?, u'0f:t/Lo / pRr ;]jf
Joj:yf ul/Psf] 5 . ;ldIff jif{df a}+ssf] zfvf sfof{nox?, d'Vo k|bfg u/L a}+ssf] ljQLo glthfdf k|To]s jif{ pNn]vgLo
sfof{no, x6nfO{g tyf sn ;]G6/ dfkm{t $@# j6f ;d:of tyf k|ult xfl;n ug{df ;xof]u k'¥ofpg' x'g] a}s Aoj:yfkg tyf
u'gf;fx? k|fKt ePsf]df shf{ c;'nL;+u ;DalGwt nufotsf sfg"gL sd{rf/Lx? nufot cfhsf] o; ul/dfdo ;efdf kfNg' ePsf ;Dk"0f{
k|s[of dfkm{t ;dfwfg x'g'kg]{ u'gf;f]x? afx]ssf cGo u'gf;f]x? dxfg'efax?nfO{ a}+s ;~rfns ;ldltsf] tkm{af6 ljz]if wGojfb lbg
;dodf g} ;dfwfg ul/Psf] 5 . rfxG5' / cfufdL lbgx?df o:t} ;xof]usf] ck]Iff /fVb5' .
-5_ ;~rfns ;ldltsf] a}+7s tyf kbflwsf/Lx?sf] cfr/0f M
ljBdfg P]g tyf a}+ssf] lgodfjnLdf ePsf] Aoj:yfx? adf]lhd
;~rfns ;ldltsf] a}7s lgoldt ?kdf a:g] u/]sf] 5 . ;ldIff jif{df wGojfb .
;~rfns ;ldltsf] a}7s !( j6f a;]sf] 5 . ;+rfns ;ldltsf
cWoIf tyf ;b:ox?nfO{ ldlt @)&^÷!@÷)% ;Dd k|lt a}+7s qmdzM ;+rfns ;ldltsf] tkm{af6
?=!#,)))÷– / ?=!@,)))÷– tyf @$cf}+ jflif{s ;fwf/0f ;efaf6 kjg s'df/ uf]Nof0f
:jLs[t eO{ sDkgL /lhi6«f/sf] sfof{noaf6 ldlt @)&^÷!@÷)^ df cWoIf
a}+ssf] lgodfanLdf ;+zf]wg eP kZrft cWoIf tyf ;b:ox?nfO{
qmdzM ?=!*,)))÷– / ?=!^,)))÷– a}+7s eQf k|bfg ul/Psf] 5 . ldlt M @)&& kf}if @( ut], a'waf/ .
23
cfly{s jif{ @)&^÷)&&
lwtf]kq btf{ tyf lgisfzg lgodfjnL, @)&# sf] cg';"rL–!%
-lgod @^ sf] pklgod @ ;Fu ;DalGwt jflif{s k|ltj]bg_
!= ;~rfns ;ldltsf] k|ltj]bg M nufgLsf nflu Joj;fo d}qL jftfj/0fsf] cefj, Joj;fo
;+rfns ;ldltsf] k|ltj]bg cf=j= @)&^÷)&& sf] jflif{s lj:tf/sf nflu nufgLsf] If]qdf ePsf] ;+s'rg, a}lsË If]qdf a9\bf]
k|ltj]bgdf ;+nUg 5 . c:j:y k|lt:kwf{ cflbnfO{ a}+sn] jfx\o ;d:of tyf r'gf}tLsf] ?kdf
lnPsf] 5 .
@= n]vfk/LIfssf] k|ltj]bg M
n]vfk/LIfssf] k|ltj]bg cf=j= @)&^÷)&& sf] jflif{s k|ltj]bgdf ;+nUg u_ Joj:yfkgåf/f cjnDag u/]sf] /0fgLltM sf]le8–!(
5 . sf] ljZjJofkL dxfdf/Lsf] sf/0f aGbfaGbLsf] ;dodf
sd{rf/LnfO{ ;'/Iffsf] dfkb08 kfngf u/L hf]lvdnfO{ Go"lgs/0f ug{
#= n]vfk/LIf0f ePsf] ljQLo ljj/0f M ;'/lIft ?kdf cfFlzs sd{rf/Lx?nfO{ a}+sdf cfO{ sfd
n]vfk/LIf0f ePsf] ljQLo ljj/0f cf=j= @)&^÷)&& sf] jflif{s ug]{ / s]xL sd{rf/Lx?nfO{ work from home sf] Joj:yf
k|ltj]bgdf ;+nUg 5 . cfnf]kfnf] x'g] ul/ ldnfOPsf], l8lh6n Rogn dfkm{t ;]
$= sfg"gL sf/jfxL ;DaGwL ljj/0f M jf lbg] k|of]hgsf nflu l8lh6n a}+lsË ;DaGwL lzIff lbO{Psf],
-s_ q}dfl;s cjlwdf ;+ul7t ;+:yfn] jf ;+:yfsf] lj?4 s'g} d'2f vr{ s6f}tL tyf Joj:yfkgsf nflu cfjZos /0fgLlt lnO{Psf],
bfo/ ePsf] eP M shf{sf] u'0f:t/nfO{ ;'wf/ ub}{ pTkfbgd'ns If]qdf shf{ nufgL
ut cfly{s jif{df a}+sn] tyf a}+ssf lj?4df shf{ c;"nL, j[l4 ug{ ;fgf tyf demf}nf Joj;fo, phf{, s[lif tyf n3'ljQ
cfos/ tyf a}}+ssf] ;DklQ;+u ;DalGwt u/L hDdf #@ yfg If]qdf nufgLsf nflu ljz]if Wofg lbO{Psf] . ;do ;fk]If k|ljlwdf
d'2fx? ljleGg cbfntx?df bfo/ ePsf 5g . cfwfl/t gofF ;]jfx?sf] ljsf;, a}+sdf /x]sf] hgzlQmnfO{ bIf tyf
;jn agfpgsf] nflu k|efjsf/L tflndsf] Joj:yf k|bfg ul/Psf],
-v_ ;+ul7t ;+:yfsf] ;+:yfks jf ;~rfnsn] jf ;+:yfks jf cflb .
;~rfnssf] lj?4df k|rlnt lgodsf] cj1f jf kmf}Hbf/L
ck/fw u/]sf] ;DaGwdf s'g} d'2f bfo/ u/]sf] eP M &= ;+:yfut ;'zf;gM
o; a}+ssf] hfgsf/Ldf gePsf] . ;+:yfut ;'zf;g clej[l4sf nflu Joj:yfkgåf/f rflnPsf sbd
;DaGwL ljj/0f M
-u_ s'g} ;+:yfks jf ;~rfns lj?4 cfly{s ck/fw u/]sf] -s_ ;~rfns ;ldltn] :jLs[t u/]sf gLltx?nfO{ sfof{Gjogdf
;DaGwdf s'g} d'2f bfo/ ePsf] eP M NofO{Psf] .
o; a}+ssf] hfgsf/Ldf gePsf] .
-v_ Joj:yfkg txdf u7g ul/Psf] ljleGg ;ldltx? -h:t}
%= ;+ul7t ;+:yfsf] z]o/ sf/f]af/ tyf k|ultsf] ljZn]if0f M M ;DklQ tyf bfloTj Joj:yfkg ;ldlt, sd{rf/L kbk"lt
-s_ lwtf]kq ahf/df ePsf] ;+ul7t ;+:yfsf] z]o/sf] sf/f]af/ ;ldlt, shf{ hf]lvd Aoj:yfkg ;ldlt, cfbL_ lqmoflzn /x]
;DaGwdf Joj:yfkgsf] wf/0ff M z]o/ sf/f]af/df x'g] ptf/ sf] .
r9fj v'Nnf ahf/n] lgwf{/0f ug]{ ePsf] x'Fbf ;f]xL d"No tyf
dfGotf cg'?k x'g] u/]sf] . -u_ cfGtl/s lgoGq0f k|0ffnLnfO{ Jojl:yt ug{ cfGt/Ls
n]vfk/LIfsaf6 lgoldt ?kdf n]vfk/LIf0f u/fO{
-v_ ut jif{sf] k|To]s q}dfl;s cjlwdf a}+ssf] z]o/sf] clwstd, k|ltjbgdf lbOPsf] ;'emfjx?sf] ;dLIff tyf sfof{Gjog
Go"gtd / clGtd d"Nosf ;fy} s'n sf/f]af/ ;+Vof / sf/f]af/ u/fpg n]vfk/LIf0f ;ldltsf] a}7s lgoldt a:g]
ePsf] lbg . u/]sf] / ;f]af6 k|fKt lgb]{zgx?nfO{ tTsfn} sfof{Gjogdf
NofO{g] ul/Psf] .
klxnf] bf]>f] t]>f] Rff}yf]
q}dfl;s q}dfl;s q}dfl;s q}dfl;s -3_ hf]lvd Aoj:yfkg ;ldltsf] a}7s lgoldt ?kdf a:g]
u/]sf] / ;f] a}7sdf ef/ k/LIf0f, gLlt lgodx?sf]
clwstd d"No $)& %!& $@^ k|of{Kttf, ;+rfng hf]lvd h:tf ljifox?df 5nkmn x'g]
Go"gtd d"No #@! #$^ #@! u/]sf] / Joj:yfkgnfO{ k|fKt lgb]{zgx?nfO{ kfngf
clGtd d"No #%( #&& #(& ub}{cfPsf] .
sf/f]af/ ;+Vof !^,)^# @#,%$# $,#@# -ª_ ;DklQ z'4Ls/0f lgjf/0fnfO{ k|efjsf/L agfpgsf nflu
sf/f]af/ lbg $( $& !% u|fxs klxrfg k4tLnfO{ hf]8 lbFb} ;f] If]q;+u ;DalGwt
ljifo a:t'x? pk/ ;DklQ z'4Ls/0f lgjf/0f ;ldltdf
gf]6M o; a}+s / cf]d 8]enkd]G6 a}+s Ps cfk;df ufleg] ;do ;dodf 5nkmn x'g] u/]sf] .
k|of]hgsf nflu z]o/ sf/f]af/ /f]Ssf /x]sf]n] klxnf] qodf;df z]o/
sf/f]af/ gePsf] . -r_ a}lsË sf/f]af/nfO{ Jojl:yt ug{sf ;fy} ;+rfng
hf]lvdx? Go"lgs/0f ug{ ljleGg cfGtl/s gLlt, lgod tyf
^= ;d:of tyf r'gf}tL M lgb]{lzsfx? th'{df ul/ nfu' ul/Psf] .
s_ cfGtl/s ;d:of tyf r'gf}tLx?M lgis[o shf{df ePsf] a[l4, a}+lsË If]qdf
bIf dfgj >f]tsf] sld, sf/f]af/df ePsf] a[l4;+u} ;+rfng hf]lvdnfO{ -5_ ;'zf;g ;DaGwdf g]kfn /fi6« a}+s, g]kfn lwtf]kq af]8{,
Joj:yfkg ug'{kg]{ r'gf}tL, cf=j= @)&^÷)&& sf] kl5Nnf] $ dlxgfdf b]lvPsf] sDkgL /lhi6«f/sf] sfof{no nufotsf lgodgsf/L
sf]le8–!( sf] dxfdf/Lsf sf/0f sfof{nodf cu| efudf /lx sfd ug]{ lgsfox?af6 hf/L lgb]{zgx? k"0f{ kfngf ug]{
sd{rf/Lx?sf] :jf:Yo nufotsf Joj:yfkgdf r'gf}tL cflbnfO{ a}+sn] ul/Psf] 5 .
cfGt/Ls ;d:of tyf r'gf}tLsf] ?kdf lnPsf] 5 . -h_ a}+s leq ;+:yfut ;'zf;g sfod u/fpg] x]t'n] ;+:yfut
v_ jfx\o ;d:of tyf r'gf}tLx?M sf]le8–!( sf] ljZjJofkL ;'zf;g ;ldltsf] u7g ul/Psf] / ;f] ;DaGwdf ;do
dxfdf/Lsf sf/0f shf{ tyf Jofh ;dod} c;'nL gx'g', ;dodf a}7sdf 5nkmn kZrft ePsf lg0f{ox?nfO{
ck]Iff u/] cg'?k ljk|]if0fdf sdL, cl:y/ t/ntfsf] cj:yf, sfof{Gjog ul/Psf] . a}+sdf ;+:yfut ;'zf;g sfod
/fVgdf d'Vo lhDd]jf/L k|d'v sfo{sf/L clws[tnfO{ lbO{Psf] .
24
jflif{s k|ltj]bg
@)&^÷&&
25
ljQLo emnsx?
s'n lgIf]k kl/rfng -? bz nfvdf_
160,000
140,000 134,810
120,000
100,000 98,517
84,507
80,000
73,224
64,781
60,000
40,000
20,000
-
2072/73 2073/74 2074/75 2075/76 2076/77
s'n shf{ ;fk6 -? bz nfvdf_

140,000
121,778
120,000
100,000
91,887
80,000 75,646
62,609
60,000 54,459
40,000
20,000
-
2072/73 2073/74 2074/75 2075/76 2076/77
s'n nufgL -? bz nfvdf_

18,000
16,000 15,371
14,000
12,000
10,565
10,000 9,697
8,000 7,630
6,000
4,558
4,000
2,000
-
2072/73 2073/74 2074/75 2075/76 2076/77
26
ljQLo emnsx?
s'n ;DkQL -? bz nfvdf_
200,000
179,452
180,000
160,000
140,000 135,470
120,000
111,618
100,000 93,074
78,865
80,000
60,000
40,000
20,000
-
2072/73 2073/74 2074/75 2075/76 2076/77
s'n z]o/wgLs]f h]yf -? bz nfvdf_

25,000
20,935
20,000
17,403
16,490
15,000
10,902
10,000
7,150
5,000
-
2072/73 2073/74 2074/75 2075/76 2076/77
v'b Jofh cfDbfgL -? bz nfvdf_

6,000
5,496
5,000
4,244
4,000
3,000 2,904
2,604
2,013
2,000
1,000
-
2072/73 2073/74 2074/75 2075/76 2076/77
27
ljQLo emnsx?
s'n ;~rfng cfDbfgL -? bz nfvdf_
8,000
7,000 6,902
6,000 5,716
5,000
4,100
4,000
3,465
3,000
2,589
2,000
1,000
-
2072/73 2073/74 2074/75 2075/76 2076/77
v'b gfkmf -? bz nfvdf_

2,500
2,257
2,000
1,854
1,713
1,489
1,500
1,115
1,000
500
-
2072/73 2073/74 2074/75 2075/76 2076/77
lgis[o shf{ -∞_

3.00%
2.68%
2.50%
2.00%
1.81%
1.68%
1.50%
0.88%
1.00%
0.82%
0.50%
0.00%
2072/73 2073/74 2074/75 2075/76 2076/77
28
ljQLo emnsx?
k"FhLs]fif -∞_
18.00%
15.75% 15.45% 15.08%

16.00%
13.61%
14.00%
10.98%
12.00%
10.00%
8.00%
6.00%
4.00%
2.00%
0.00%
2072/73 2073/74 2074/75 2075/76 2076/77
s'n ;DklQdf s'n k|ltkmn -∞_

2.50%
1.92%
2.00%
1.82% 1.80% 1.83%
1.50%
1.09%
1.00%
0.50%
0.00%
2072/73 2073/74 2074/75 2075/76 2076/77
zfvf sfof{no÷P=l6=Pd=
180
160
160
140
133
120
110 110
100 103
80 96
80
49 66
60
69
40
20
-
2072/73 2073/74 2074/75 2075/76 2076/77
zfvf sfof{no P=l6=Pd=
29
ljQLo emnsx?
shf{ ld>0f -∞_

cfjlws shf{
27 %
dflh{g shf{
0.4 %
3/ shf{
11 %
cGo shf{
41 %
/on O:6]6 shf{
3%
rfn' k"FhL shf{

18 %
lgIf]k ld>0f -∞_ art lgIf]k

28 %
rNtL lgIf]k
7% sn lgIf]k
9%
dflh{g lgIf]k
cGo
1%
2%
cfjlws lgIf]k
53 %
30
31
32
33
34
35
36
ljQLo ljj/0fx?
37
38
PsLs[t ljQLo cj:yfsf] ljj/0f
@)&& ;fn cfiff9 #! ut] -h'nfO{ !%, @)@)_ d;fGtsf]
/sd ?= df
;d"x a+}s
ljj/0f gf]6
cfiff9 d;fGt @)&& cfiff9 d;fGt @)&^ cfiff9 d;fGt @)&& cfiff9 d;fGt @)&^
PgPdla a}+s lnld6]8

;DklQx?
gub tyf gub ;dfg 4=1 12,261,847,651 8,801,746,664 11,098,349,234 8,096,354,503
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 4=2 15,271,028,507 10,845,211,584 15,249,998,507 10,829,181,584
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft 4=3 3,304,233,792 2,172,967,239 3,304,233,792 2,172,967,239
8]l/e]l6e -Jo"TkGg_ ljQLo pks/0f 4=4 10,066,295,972 8,595,482,282 10,066,295,972 8,595,482,282
cGo Jofkfl/s ;DklQx? 4=5 266,899,900 340,390,000 266,890,000 340,390,000
a}+s tyf ljQLo ;+:yfx?nfO{ shf{ ;fk6L 4=6 4,665,864,579 3,317,961,987 4,665,864,579 3,317,961,987
u|fxsnfO{ shf{ tyf ;fk6L 4=7 118,325,756,270 91,011,889,312 115,668,472,666 88,485,031,394
jflif{s k|ltj]bg – @)&^÷&&

lwtf]kqdf nufgL 4=8 15,267,544,132 10,458,681,378 14,998,756,047 10,316,351,016
rfn' s/ ;DklQ 4=9 68,254,607 - 61,460,881 -
;lJ;8/L -;xfos_sDkgLdf nufgL 4=10 - - 372,487,600 248,552,000
;DjGw sDkgLdf nufgL 4=11 - - - -
nufgL ;DklQx? 4=12 79,648,242 102,915,862 79,648,242 102,915,862
;DklQ / pks/0f 4=13 1,785,246,156 1,616,577,616 1,755,794,235 1,577,898,704
VoftL tyf cd't{ ;DklQ 4=14 127,274,848 116,673,171 125,848,936 115,408,800
:yug s/ ;DklQ 4=15 270,086,640 74,165,032 264,421,080 70,040,593
cGo ;DklQ 4=16 1,502,480,835 1,229,893,858 1,473,393,132 1,201,873,611
hDdf ;DklQ 183,262,462,132 138,684,555,985 179,451,914,903 135,470,409,573
gf]6 cfiff9 d;fGt @)&& cfiff9 d;fGt @)&^ cfiff9 d;fGt @)&& cfiff9 d;fGt @)&^
bfloTjx?
a}+s tyf ljQLo ;+:yfnfO{ ltg{ afFsL 4=17 3,150,014,840 624,364,996 3,150,014,840 1,875,151,251
g]kfn /fi6« a}+snfO{ ltg{ afFsL 4=18 4,832,501,544 3,203,523,072 4,832,501,544 3,203,523,072
8]l/e]l6e -Jo"TkGg_ ljQLo pks/0fx? 4=19 10,008,212,670 8,458,374,429 10,008,212,670 8,458,374,429
u|fxsaf6 lgIf]k bfloTj 4=20 132,285,880,304 98,830,664,647 131,660,368,354 96,641,515,712
;fk6L 4=21 4,718,151,701 4,828,300,209 3,416,310,000 3,468,060,000
rfn' s/ bfloTj 4=9 - 38,039,788 - 35,578,570
Joj:yf 4=22 2,125,593 224,219 - -
:yug s/ bfloTj 4=15 14,876,185 8,605,751 - -
cGo bfloTj 4=23 4,327,967,972 2,675,953,373 3,169,287,821 2,145,955,868
hf/L ul/Psf] C0fkq 4=24 2,279,834,432 2,239,236,412 2,279,834,432 2,239,236,412
;'/If0f g/flvPsf] ;xfos cfjlws bfloTj 4=25 - - - -
s'n bfloTj 161,619,565,241 120,907,286,896 158,516,529,660 118,067,395,314
k"FhL
z]o/ k"FhL 4=26 13,950,987,467 9,618,162,652 13,950,987,467 9,618,162,652
z]o/ lk|ldod 157,383,680 2,512,798,517 120,167,470 2,512,798,517
;+lrt gfkmf 1,978,984,957 1,961,722,547 1,737,219,751 1,780,326,613
hu]8f 4=27 5,183,064,720 3,519,188,757 5,127,010,555 3,491,726,477
z]o/ wgLx?sf] s'n OlSj6L 21,270,420,824 17,611,872,473 20,935,385,243 17,403,014,259
u}/ lgolGqt :jfy{ (Non Controlling Interest) 372,476,067 165,396,616 - -
hDdf k"FhL 21,642,896,891 17,777,269,088 20,935,385,243 17,403,014,259
hDdf bfloTj / k"FhL 183,262,462,132 138,684,555,985 179,451,914,903 135,470,409,573
;+efljt bfloTj / ;+sNk 4=28 110,888,867,320 88,270,903,369 110,888,317,320 88,270,353,369
v'b ;DklQ k|lt z]o/ 152=47 183=11 150=06 180=94
cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/
;'lgn s];L kjg s'df/ uf]Nof0f lgsf] lkn hLjg s'df/ s6\jfn l;=P= ;'lg/ s'df/ 9'+u]n
k|d'v sfo{sf/L clws[t cWoIf ;+rfns ;+rfns P;= P= cf/= P;f]l;P6\;,
rf6{8{ Psfp06]G6\;\
of]u]Gb| nfn k|wfg k|bLk /fh kf08] pQd Enf]g lzl/if s'df/ d'/f/sf gljg dfgGw/ d[b'n k/fh'nL
;+rfns ;+rfns ;+rfns ;+rfns k|d'v ljQ clws[t k|d'v ljQ tyf of]hgf
ldltM kf}if %, @)&&

7]ufgfM PgPdla ejg, aa/dxn, sf7df8f}+
39
PsLs[t gfkmf gf]S;fg ljj/0f
@)&^ >fj0f ! ut] b]lv @)&& cfiff9 #! ut] ;Ddsf] -!& h'nfO{ @)!( b]lv !% h'nfO{ @)@) ;Dd_
/sd ?= df
;d"x a+}s
ljj/0f gf]6
Jofh cfDbfgL 4=29 15,048,722,089 11,607,773,819 14,442,972,567 11,082,059,031
Jofh vr{ 4=30 9,148,040,628 7,092,738,463 8,946,752,652 6,838,038,085
v'b Jofh cfDbfgL 5,900,681,461 4,515,035,356 5,496,219,915 4,244,020,946
z'Ns tyf sldzg cfDbfgL 4=31 1,060,673,551 1,159,227,002 914,369,723 1,003,530,866
z'Ns tyf sldzg vr{ 4=32 107,917,283 101,418,691 107,917,283 93,955,270
v'b z'Ns / sldzg cfDbfgL 952,756,268 1,057,808,311 806,452,440 909,575,596
v'b Jofh, z'Ns / sldzg cfDbfgL 6,853,437,729 5,572,843,667 6,302,672,355 5,153,596,542
v'b Jofkf/ cfDbfgL 4=33 384,157,101 352,049,490 384,157,101 352,049,490
cGo ;+rfng cfDbfgL 4=34 218,071,990 212,650,641 215,364,793 210,373,919
hDdf ;+rfng cfDbfgL 7,455,666,820 6,137,543,799 6,902,194,249 5,716,019,951
shf{sf] Iflt k|ef/÷-ljkoo{_ tyf cGo xfgL 4=35 1,681,992,262 176,055,082 1,627,165,235 166,272,634
v'b ;+rfng cfDbfgL 5,773,674,558 5,961,488,717 5,275,029,014 5,549,747,317
;+rfng vr{
sd{rf/L vr{ 4=36 1,848,456,013 1,587,182,602 1,647,497,921 1,415,793,493
cGo ;+rfng vr{ 4=37 998,158,904 764,153,498 935,573,915 708,661,406
x|f; s6\6L / kl/zff]wg 4=38 252,419,899 187,669,499 241,683,371 176,793,355
;+rfng gfkmf 2,674,639,742 3,422,483,118 2,450,273,807 3,248,499,062
u}/ ;+rfng cfDbfgL 4=39 20,419,110 17,090,672 18,512,709 17,090,672
u}/ ;+rfng vr{ 4=40 33,981,887 17,609,148 33,981,887 17,585,901
cfo s/ cl3sf] gfkmf 2,661,076,965 3,421,964,642 2,434,804,629 3,248,003,833
cfos/ vr{ 4=41
rfn' s/ 782,188,888 1,043,451,780 725,589,473 994,167,044
:yug s/ vr{÷-cfDbfgL_ 92,660 -1,877,083_ -3,561,365_ -3,439,237_
o; cjlwsf] gfkmf 1,878,795,417 2,380,389,944 1,712,776,521 2,257,276,026
gfkmf afF8kmfF8 M
a}+ssf] z]o/wgL 1,840,191,493 2,360,116,129 1,712,776,521 2,257,276,026
u}/ lgolGqt :jfy{ (Non Controlling Interest) 38,603,924 20,273,815 – –
o; cjlwsf] gfkmf 1,878,795,417 2,380,389,944 1,712,776,521 2,257,276,026
k|lt z]o/ cfDbfgL
cfwf/e't k|lt z]o/ cfDbfgL (Basic EPS) 13=56 19=81 12=62 18=79
8fOn'6]8 k|lt z]o/ cfDbfgL (Diluted EPS) 13=56 19=81 12=62 18=79
rf6{8{ Psfp06]G6\;\
ldltM kf}if %, @)&&

40
PsLs[t cGo lj:t[t cfDbfgLsf] ljj/0f
/sd ?= df
;d"x a+}s
ljj/0f
o; jif{sf] gfkmf 1,878,795,417 2,380,389,944 1,712,776,521 2,257,276,026
cfos/ kl5sf] cGo lj:t[t cfDbfgL
s_ gfkmf÷-gf]S;fg_ df k'gMjlu{s/0f gul/g]
km]o/ Eofn'df d"Nof°g ul/Psf OlSj6L pks/0fsf nufgLaf6
52,109,520 2,474,640 49,113,520 2,162,140
ePsf gfkmf÷-gf]S;fg_
k'gM d"Nof°gaf6 ePsf gfkmf÷-gf]S;fg_ - - - -
kl/eflift nfe of]hgfaf6 ljdfl°s gfkmf÷-gf]S;fg_ -25,087,954_ -4,188,587_ -25,672,352_ -1,269,955_
dfly pNn]v ul/Psf j'Fbfsf] cfos/ 8,106,470 -514,184_ 7,032,350 267,656
gfkmf÷gf]S;fgdf jlu{s/0f gul/g] v'b cGo lj:t[t cfDbfgL 18,915,096 -1,199,763_ 16,408,817 624,530
v_ gfkmf÷gf]S;fgdf k'gMjlu{s/0f ul/Psf jf ug{ nfos - - - -
x]lhËaf6 ePsf] gub k|jfxsf] gfkmf÷-gf]S;fg_ - - - -
;6xL gfkmf÷-gf]S;fg_ -ljb]zL ;+rfngsf] ljQLo ;DklQsf]
- - - -
?kfGt/0fdf ePsf]_
dfly pNn]v ul/Psf a'Fbfsf] cfos/ - - - -
gfkmf÷-gf]S;fg_ k'gMjlu{s/0f - - - -
gfkmf÷-gf]S;fg_df k'gMjlu{s/0f ul/Psf jf ug{ nfos v'b
- - - -
cGo lj:t[t cfDbfgL
u_ OlSj6L tl/sfaf6 n]vflª\st ;xfos lgsfosf] cGo
– – – –
lj:t[t cfDbfgLsf] c+z
o; jif{sf] cfos/ kl5sf] cGo lj:t[t cfDbfgL 18,915,096 -1,199,763_ 16,408,817 624,530
hDdf lj:t[t cfDbfgL 1,897,710,513 2,379,190,181 1,729,185,338 2,257,900,556
s'n lj:t[t cfDbfgLsf] afF8kmfF8
a}+ssf] OlSj6L z]o/ wgL 1,858,804,081 2,344,728,421 1,729,185,338 2,257,900,556
u}/ lgolGqt :jfy{ (Non Controlling Interest) 38,906,432 34,461,761 – –
o; jif{sf] hDdf lj:t[t cfDbfgL 1,897,710,513 2,379,190,181 1,729,185,338 2,257,900,556
rf6{8{ Psfp06]G6\;\
ldltM kf}if %, @)&&

41
42
PsLs[t OlSj6Ldf kl/jt{gsf] ljj/0f
;d"x
OlSj6L wf/snfO{ afF8kmfF8 of]Uo OlSj6L
;fwf/0f ;6xL 36a9 lgofds km]o/ Eofn' k'gd"{Nof°g lgoGq0f gx'g]
ljj/0f z]o/ k"FhL z]o/ lk|ldod ;l~rt gfkmf cGo hu]8f s'n /sd hDdf OlSj6L
hu]8f sf]if sf]if hu]8f sf]if sf]if sf]if :jfy{
>fj0f !, @)&% ;fnsf]
7,603,290,634 4,066,854,498 1,683,991,705 56,373,878 404,406,612 (6,824,546) - 2,476,497,798 364,983,558 16,649,574,138 131,480,054 16,781,054,193
df}Hbft
;dfof]hg÷k'gM:yfkgf
PgPdla a}+s lnld6]8

- - - - - - - (1,211,768) - (1,211,768) - (1,211,768)
-;d"x_
>fj0f !, @)&%
;dfofhLt÷k'gM :yflkt 7,603,290,634 4,066,854,498 1,683,991,705 56,373,878 404,406,612 (6,824,546) - 2,475,286,030 364,983,558 16,648,362,370 131,480,054 16,779,842,425
df}Hbft
o; jif{sf]] lj:t[t
cfDbfgL
gfkmf - - - - - - - 2,345,558,841 - 2,345,558,841 34,831,103 2,380,389,944
cfos/ kZrftsf] cGo
- - - - - - - - - - - -
lj:t[t cfDbfgL

km]o/ Eofn''df d"Nof°g
ul/Psf OlSj6L
- - - - - 1,732,248 - - - 1,732,248 - 1,732,248
pks/0fsf nufgLaf6
ePsf gfkmf÷gf]S;fg
k'gM d"Nof°gaf6 ePsf
- - - - - - - - - - - -
gfkmf÷gf]S;fg
kl/eflift nfe
of]hgfaf6 ljdfl°s - - - - - - - - (2,562,669) (2,562,669) (369,342) (2,932,011)
gfkmf÷gf]S;fg
gub k|jfxsf] x]lhËaf6
- - - - - - - - - - - -
ePsf] gfkmf÷gf]S;fg
ljb]zL ljlgdo
;+rfngsf] ljQLo
;DklQ ljlgdoaf6 - - - - - - - - - - - -
ePsf] ;6xL
gfkmf÷gf]S;fg
o; jif{sf] lj:t[t
- - - - - 1,732,248 - 2,345,558,841 (2,562,669) 2,344,728,421 34,461,761 2,379,190,181
cfDbfgL
hu]8f sf]ifaf6
- - 457,579,767 22,003,093 414,326,452 - - (1,015,260,206) 124,178,658 2,827,765 (235) 2,827,529
;fl/Psf] /sd
;fwf/0f hu]8f sf]if - - 457,579,767 - - - - (457,579,767) - - - -
C0fkq e'QmfgL sf]if - - - - - - - (90,452,511) 90,452,511 - - -
;6xL 36a9 sf]if - - - 22,003,093 - - - (22,003,093) - - - -
sd{rf/L bIftf clea[4L
- - - - - - - - - - - -
sf]if
;+:yfut ;fdflhs
- - - - - - - (17,200,430) 17,200,186 (245) (235) (480)
pQ/bfloTj sf]if
u|fxs ;+/If0f sf]if - - - - - - - (2,697,952) 5,525,961 2,828,009 - 2,828,009
lgofds hu]8f sf]if - - - - 414,326,452 - - (414,326,452) - - - -
PgPdla sd{rf/L
- - - - - - - (11,000,000) 11,000,000 - - -
/fxt sf]if
hu]8f sf]ifdf ;fl/Psf]
- - - - - - - - (1,000,000) (1,000,000) - (1,000,000)
/sd
- - - - - - - - - - - -
sf]if
PgPdla sd{rf/L
- - - - - - - - (1,000,000) (1,000,000) - (1,000,000)
/fxt sf]if
OlSj6Ldf b]vfO{Psf]
z]o/wgL;Fusf]
sf/f]af/
zo]/ lgisfzg - - - - - - - - - - - -
FMO af6 k|fKt z]o/
- 471,569,200 - - - - - - - 471,569,200 - 471,569,200
lk|ldod
z]o/ hf/L vr{
- (5,265,251) - - - - - - - (5,265,251) - (5,265,251)
-s/ afx]s_
jf]g; z]o/ lgisfzg
- - - - - - - 10,776,938 - 10,776,938 - 10,776,938
(NMBMF)
z]o/df cfwfl/t e'QmfgL - - - - - - - - - - - -
z]o/wgLnfO{ nfef+z
- - - - - - - - - - - -
ljt/0f
jf]g; z]o/ lgisfzg 2,014,872,018 (2,020,359,931) - - - - - (5,289,025) - (10,776,938) - (10,776,938)
gub nfef+z e'QmfgL - - - - - - - (1,849,350,032) - (1,849,350,032) (544,964) (1,849,894,996)
hDdf of]ubfg tyf
2,014,872,018 (1,554,055,982) - - - - - (1,843,862,119) - (1,383,046,083) (544,964) (1,383,591,047)
afF8kmfF8
cfiff9 @)&^ sf]
9,618,162,652 2,512,798,517 2,141,571,472 78,376,972 818,733,064 (5,092,298) - 1,961,722,547 485,599,548 17,611,872,473 165,396,616 17,777,269,088
clGtd df}Hbft
43
44
z]o/ ;fwf/0f ;6xL lgofds km]o/ Eofn' k'gd"{Nof°g ;l~rt lgoGq0f hDdf
ljj/0f z]o/ k"FhL cGo hu]8f s'n /sd
lk|ldod hu]8f sf]if 36a9 sf]if hu]8f sf]if sf]if sf]if gfkmf gx'g] :jfy{ OlSj6L
>fj0f !, @)&^ ;fnsf]
9,618,162,652 2,512,798,517 2,141,571,472 78,376,972 818,733,064 (5,092,298) - 1,961,722,547 485,599,548 17,611,872,473 165,396,616 17,777,269,088
df}Hbft
;dfof]hg÷k'gM :yfkgf
- - - - - - - 45,433 - 45,433 - 45,433
-;d"x_
>fj0f !, @)&^
;dfoflht÷k'gM :yflkt 9,618,162,652 2,512,798,517 2,141,571,472 78,376,972 818,733,064 (5,092,298) - 1,961,767,979 485,599,548 17,611,917,906 165,396,616 17,777,314,521
df}Hbft
o; jif{sf]] lj:t[t
PgPdla a}+s lnld6]8

cfDbfgL
gfkmf - - - - - - - 1,840,191,493 - 1,840,191,493 38,603,924 1,878,795,417
cfos/ kZrftsf] cGo
- - - - - - - - - - - -
lj:t[t cfDbfgL
ul/Psf OlSj6L
- - - - - 36,476,664 - - - 36,476,664 - 36,476,664
pks/0fsf nufgL af6
ePsf gfkmf÷gf]S;fg
- - - - - - - - - - - -

gfkmf÷gf]S;fg
kl/eflift nfe
of]hgfaf6 ljdfl°s - - - - - - - - (17,864,076) (17,864,076) 302,509 (17,561,568)
gfkmf÷gf]S;fg
- - - - - - - - - - - -
ljb]zL ljlgdo
;+rfngsf] ljQLo
;DklQ ljlgdoaf6 - - - - - - - - - - - -
ePsf] ;6xL
gfkmf÷gf]S;fg
o; jif{sf] lj:t[t
- - - - - 36,476,664 - 1,840,191,493 (17,864,076) 1,858,804,081 38,906,432 1,897,710,513
cfDbfgL
hu]8f sf]ifaf6
- - 349,808,248 24,009,819 - - - (484,624,696) 126,007,129 15,200,499 14,307,408 29,507,907
;fl/Psf] /sd
;fwf/0f hu]8f sf]if - - 349,808,248 - - - - (349,808,248) - - - -
C0fkq e'QmfgL sf]if - - - - - - - (100,000,000) 100,000,000 - - -
;6xL 36a9 sf]if - - - 24,009,819 - - - (24,009,819) - - - -
cGo hu]8f NMBCL - - - - - - - (599,631) 599,631 - - -
u|fxs ;+/If0f sf]if - - - - - - - (309,115) 15,509,613 15,200,499 14,307,408 29,507,907
lgofds hu]8f sf]if - - - - - - - (7,400,315) 7,400,315 - - -
ljdfl°s gfkmf÷gf]S;fg
- - - - - - - (1,497,569) 1,497,569 - - -
;dfof]hg–NMBMF
PgPdla sd{rf/L
- - - - - - - (1,000,000) 1,000,000 - - -
/fxt sf]if
- - - - (397,927,896) (7,901,970) - 432,314,473 (28,850,498) (2,365,892) 287,682 (2,078,209)
/sd
km]o/ Eofn' sf]if OCI
df dfkg ul/Psf] - - - - - (5,353,270) - 5,353,270 - - - -
z]o/ ljqmL
km]o/ Eofn' sf]if
- - - - - (2,548,700) - 2,548,700 - - - -
;dfof]hg NMBCL
;+:yfut ;fdflhs
- - - - - - - 25,288,779 (25,298,469) (9,690) 287,682 277,992
pQ/bfloTj sf]if
:yug s/ sf]if
- - - - - - - 1,195,827 (2,552,029) (1,356,202) - (1,356,202)
NMBCL
lgofds hu]8f sf]if - - - - (397,927,896) - - 397,927,896 - - - -
PgPdla sd{rf/L
- - - - - - - - (1,000,000) (1,000,000) - (1,000,000)
/fxt sf]if
OlSj6Ldf b]vfO{Psf]
z]o/wgL;Fusf]
sf/f]af/
zo]/ lgisfzg 1,911,579,056 37,216,210 - - - - - - 603,656,544 2,552,451,810 154,831,345 2,707,283,155
dh{/af6 k|fKt - 28,614,713 543,946,962 39,523 463,327,760 (33,592,357) - (101,962,827) 2,740,113 903,113,885 - 903,113,885
jf]g; z]o/ lgisfzg
- - - - - - - 11,553,907 - 11,553,907 - 11,553,907
(NMBMF)
z]o/wgLnfO{ nfef+z
- - - - - - - - - - - -
ljt/0f
jf]g; z]o/ lgisfzg 2,421,245,759 (2,421,245,759) - - - - - (24,786,956) - (24,786,956) - (24,786,956)
gub nfef+z e'QmfgL - - - - - - - (1,655,468,416) - (1,655,468,416) (1,253,417) (1,656,721,833)
hDdf of]ubfg tyf
4,332,824,815 (2,355,414,836) 543,946,962 39,523 463,327,760 (33,592,357) - (1,770,664,292) 606,396,657 1,786,864,231 153,577,928 1,940,442,159
afF8kmfF8
cfiff9 @)&& sf]
13,950,987,467 157,383,680 3,035,326,681 102,426,313 884,132,928 (10,109,962) - 1,978,984,957 1,171,288,759 21,270,420,824 372,476,067 21,642,896,891
clGtd df}Hbft
45
46
a}+s
;fwf/0f ;6xL 36a9 lgofds km]o/ Eofn' k'gd"{Nof°g ;l~rt lgoGq0f
ljj/0f z]o/ k"FhL z]o/ lk|ldod cGo sf]if s'n /sd s'n OlSj6L
hu]8f sf]if sf]if sf]if sf]if sf]if gfkmf gx'g] :jfy{
>fj0f !, @)&% ;fnsf]
7,603,290,634 4,061,366,586 1,671,851,454 56,373,878 404,406,612 (7,057,296) - 2,339,181,597 360,395,836 16,489,809,301 - 16,489,809,301
df}Hbft
PgPdla a}+s lnld6]8

- - - - - - - (1,216,722) - (1,216,722) - (1,216,722)
-;d"x_
>fj0f !, @)&%
;dfoflht÷k'gM :yflkt 7,603,290,634 4,061,366,586 1,671,851,454 56,373,878 404,406,612 (7,057,296) - 2,337,964,875 360,395,836 16,488,592,578 - 16,488,592,578
df}Hbft
o; jif{sf]] lj:t[t cfDbfgL
gfkmf - - - - - - - 2,257,276,027 - 2,257,276,027 - 2,257,276,027
cfos/ kZrftsf] cGo
- - - - - - - - - - - -
lj:t[t cfDbfgL

ul/Psf OlSj6L pks/0fsf
- - - - - 1,513,498 - - - 1,513,498 - 1,513,498
nufgL af6 ePsf
gfkmf÷gf]S;fg
- - - - - - - - - - - -
gfkmf÷gf]S;fg
kl/eflift nfe of]hgfaf6
- - - - - - - - (888,969) (888,969) - (888,969)
- - - - - - - - - - - -
ljb]zL ljlgdo ;+rfngsf]
ljQLo ;DklQ ljlgdoaf6 - - - - - - - - - - - -
ePsf] ;6xL gfkmf÷gf]S;fg
o; jif{sf] lj:t[t cfDbfgL - - - - - 1,513,498 - 2,257,276,027 (888,969) 2,257,900,556 - 2,257,900,556
- - 451,455,205 22,003,093 414,326,452 - - (1,006,131,464) 118,346,713 - - -
/sd
;fwf/0f hu]8f sf]if - - 451,455,205 - - - - (451,455,205) - - - -
C0fkq e'QmfgL sf]if - - - - - - - (90,452,511) 90,452,511 - - -
;6xL 36a9 sf]if - - - 22,003,093 - - - (22,003,093) - - - -
;+:yfut ;fdflhs
- - - - - - - (16,894,202) 16,894,202 - - -
pQ/bfloTj sf]if
lgofds hu]8f sf]if - - - - 414,326,452 - - (414,326,452) - - - -
PgPdla sd{rf/L /fxt sf]if - - - - - - - (11,000,000) 11,000,000 - - -
hu]8f sf]ifaf6 ;fl/Psf]
- - - - - - - - (1,000,000) (1,000,000) - (1,000,000)
/sd
- - - - - - - - - - - -
sf]if
PgPdla sd{rf/L /fxt sf]if - - - - - - - - (1,000,000) (1,000,000) - (1,000,000)
OlSj6Ldf b]vfO{Psf] z]o/
wgL;Fusf] sf/f]af/
zo]/ lgisfzg - - - - - - - - - - - -
FMO af6 k|fKt z]o/
- 471,569,200 - - - - - - - 471,569,200 - 471,569,200
lk|dLod
z]o/ hf/L vr{ -s/ afx]s_ - (5,265,251) - - - - - - - (5,265,251) - (5,265,251)
z]o/df cfwfl/t e'QmfgL - - - - - - - - - - -
z]o/wgLnfO{ nfef+z ljt/0f
af]g; z]o/ lgisfzg 2,014,872,018 (2,014,872,018) - - - - - - - - - -
gub nfef+z e'QmfgL - - - - - - - (1,808,782,825) - (1,808,782,825) - (1,808,782,825)
hDdf of]ubfg tyf afF8kmfF8 2,014,872,018 (1,548,568,069) - - - - - (1,808,782,825) - (1,342,478,876) - (1,342,478,876)
cfiff9 @)&^ sf] clGtd
9,618,162,652 2,512,798,517 2,123,306,659 78,376,972 818,733,064 (5,543,798) - 1,780,326,613 476,853,581 17,403,014,259 - 17,403,014,259
df}Hbft
47
48
z]o/ ;fwf/0f ;6xL lgofds km]o/ Eofn' k'gd"{Nof°g ;l~rt lgoGq0f

ljj/0f z]o/ k"FhL cGo sf]if s'n /sd s'n OlSj6L
lk|ldod hu]8f sf]if 36a9 sf]if sf]if sf]if sf]if gfkmf gx'g] :jfy{
>fj0f !, @)&^ ;fnsf]
9,618,162,652 2,512,798,517 2,123,306,659 78,376,972 818,733,064 (5,543,798) - 1,780,326,613 476,853,581 17,403,014,259 -
df}Hbft 17,403,014,259
- - - - - - - - - - - -
PgPdla a}+s lnld6]8

-;d"x_
>fj0f !, @)&^
;dfofhLt÷k'gM :yflkt 9,618,162,652 2,512,798,517 2,123,306,659 78,376,972 818,733,064 (5,543,798) - 1,780,326,613 476,853,581 17,403,014,259 - 17,403,014,259
df}Hbft
o; jif{sf]] lj:t[t cfDbfgL - - - - - - - - - - - -
gfkmf - - - - - - - 1,712,776,521 - 1,712,776,521 - 1,712,776,521
cfos/ kZrftsf] cGo
- - - - - - - - - - - -
lj:t[t cfDbfgL

- - - - - 34,379,464 - - - 34,379,464 - 34,379,464
nufgLaf6 ePsf
gfkmf÷gf]S;fg
- - - - - - - - - - - -
gfkmf÷gf]S;fg
kl/eflift nfe of]hgfaf6
- - - - - - - - (17,970,646) (17,970,646) - (17,970,646)
- - - - - - - - - - - -
o; jif{sf] lj:t[t cfDbfgL - - - - - 34,379,464 - 1,712,776,521 (17,970,646) 1,729,185,338 - 1,729,185,338
- - 343,625,958 24,009,819 - - - (468,635,777) 101,000,000 - - -
/sd
;fwf/0f hu]8f sf]if - - 343,625,958 - - - - (343,625,958) - - - -
C0fkq e'QmfgL sf]if - - - - - - - (100,000,000) 100,000,000 - - -
;6xL 36a9 sf]if - - - 24,009,819 - - - (24,009,819) - - - -
PgPdla sd{rf/L /fxt sf]if - - - - - - - (1,000,000) 1,000,000 - - -
- - - - (397,927,896) (5,353,270) - 428,879,061 (26,597,894) (1,000,000) - (1,000,000)
/sd
km]o/ Eofn' sf]if OCI df
- - - - - (5,353,270) - 5,353,270 - - - -
dfkg ul/Psf] z]o/ ljqmL
PgPdla sd{rf/L /fxt sf]if - - - - - - - - (1,000,000) (1,000,000) - (1,000,000)
;+:yfut ;fdflhs pQ/
- - - - - - - 25,597,894 (25,597,894) - - -
bfloTj sf]if
lgofds hu]8f sf]if - - - - (397,927,896) - - 397,927,896 - - - -
OlSj6Ldf b]vfO{Psf] z]o/
- - - - - - - - - - - -
wgL;Fusf] sf/f]af/
dh{/af6 k|fKt - 28,614,713 543,946,962 39,523 463,327,760 (33,592,357) - (101,962,827) 2,740,113 903,113,885 - 903,113,885
zo]/ lgisfzg -dh{/_ 1,911,579,056 - - - - - - - 603,656,544 2,515,235,600 - 2,515,235,600
z]o/wgLnfO{ nfef+z ljt/0f - - - - - - - - - - - -
af]g; z]o/ lgisfzg 2,421,245,759 (2,421,245,759) - - - - - - - - - -
gub nfef+z e'QmfgL - - - - - - - (1,614,163,839) - (1,614,163,839) - (1,614,163,839)
hDdf of]ubfg tyf afF8kmfF8 4,332,824,815 (2,421,245,759) - - - - - (1,614,163,839) 603,656,544 901,071,761 - 901,071,761
cfiff9 @)&& sf] clGtd
13,950,987,467 120,167,470 3,010,879,579 102,426,313 884,132,928 (10,109,962) - 1,737,219,751 1,139,681,697 20,935,385,243 - 20,935,385,243
df}Hbft
rf6{8{ Psfp06]G6\;\
ldltM kf}if %, @)&&

49
PsLs[t gub k|jfx ljj/0f
/sd ?= df
;d"x a+}s
ljj/0f
sf/f]af/ ;+rfngaf6 gub k|jfx
Jofh k|fKtL 13,217,436,688 10,546,876,485 12,797,705,258 10,029,237,559
z'Ns tyf cGo k|fKtL 1,068,912,882 1,132,864,080 936,303,627 970,870,892
nfef+z k|fKtL 1,806,421 - - -
cGo sf/f]af/ ;+rfngaf6 k|fKtL 490,486,761 385,714,392 418,676,147 384,775,861
Jofh e'QmfgL (9,401,931,213) (6,823,042,020) (9,158,482,410) (6,561,973,326)
sldzg tyf z'Ns e'QmfgL (106,922,556) (93,955,270) (106,922,556) (93,955,270)
sd{rf/Lx?nfO{ gub e'QmfgL (1,778,834,680) (1,456,045,782) (1,637,293,487) (1,295,324,891)
cGo vr{ e'QmfgL (986,295,611) (767,592,573) (921,177,953) (700,390,033)
;+rfng ;DklQ / bfloTjsf] 36a9
2,504,658,692 2,924,819,312 2,328,808,626 2,733,240,793
cl3sf] ;+rfng gub k|jfx
;+rfng;DaGwL rfn' ;DklQdf

36÷-a9_
g]kfn /fi6« a}+saf6 afFsL /sddf (3,014,721,068) (3,970,076,184) (3,011,221,068) (3,978,276,184)
a}+s tyf ljQLo ;+:yfx?df /x]sf]
1,481,768,552 (2,265,215,135) 1,481,768,552 (2,265,215,135)
df}Hbftdf
cGo Jofkfl/s ;DklQdf 73,500,000 (18,670,000) 73,500,000 (18,670,000)
a}+s tyf ljQLo ;+:yfx?nfO{ lbOPsf]
(757,537,872) (817,737,763) (757,537,872) (817,737,763)
shf{ tyf ;fk6Ldf
u|fxsnfO{ lbOPsf] shf{ tyf ;k6Ldf (8,037,427,820) (16,428,761,736) (7,587,006,030) (15,509,016,343)
cGo ;DklQdf (134,371,976) 3,553,083,797 (158,214,212) 3,573,449,198
s'n (10,388,790,185) (19,947,377,021) (9,958,710,630) (19,015,466,228)
;+rfng;DaGwL rfn' bfloTjdf 36÷-a9_
a}+s tyf ljQLo ;+:yfx?nfO{ lbg'
1,836,642,165 (411,903,955) 1,836,642,165 (411,903,955)
kg]{ afFsL /sddf
g]kfn /fi6« a}+snfO{ lbg' kg]{ afFsL
939,970,793 2,531,451,431 939,970,793 2,543,451,431
/sddf
u|fxssf] lgIf]kdf 9,440,895,311 14,395,099,867 9,813,589,836 13,921,434,748
C0f ;fk6Ldf 274,129,019 3,758,194,083 (51,750,000) 3,468,060,000
cGo bfloTjdf 2,349,787,104 382,545,373 1,806,032,540 387,420,114
cfos/ cuf8Lsf] sfo{ut ultljlwaf6
14,841,424,392 20,655,386,800 14,344,485,333 19,908,462,338
v'b gub k|jfx
cfos/ e'QmfgL (800,706,041) (1,172,181,378) (740,000,000) (1,125,413,472)
sfo{ut ultljlwaf6 v'b gub k|jfx 6,156,586,858 2,460,647,713 5,974,583,329 2,500,823,432
nufgL sf/f]af/df gub k|jfx

lwtf]kq vl/b (14,081,938,794) (4,834,268,827) (14,005,481,072) (4,834,268,827)
lwtf]kq ljqmL 7,503,050,485 4,292,200,326 7,503,050,485 4,351,536,812
l:y/ ;DklQsf] vl/b (206,802,998) (210,592,007) (205,152,998) (199,177,763)
l:y/ ;DklQsf] ljqmL 17,948,481 92,584,085 14,393,463 92,022,568
cd"t{ ;DklQsf] vl/b (37,404,083) (107,102,744) (37,349,497) (106,455,282)
cd"t{ ;DklQsf] ljqmLaf6 k|fKtL 146,380 - - -
nufgL ;DklQ vl/b - (53,480,759) - (53,480,759)
50
nufgL ;dklQ ljqmLaf6 k|fKtL 25,352,225 10,844,000 25,352,225 10,844,000
;fxos sDkgL, ;Dj4 / ;+o'Qm
- - - -
pBddf ePsf] nufgL
Jofh k|fKtL 697,946,875 660,235,537 697,946,875 660,235,537
nfef+z k|fKtL 89,339,371 71,020,758 89,339,371 71,020,758
nufgL sf/f]af/df k|of]u ePsf] v'b
(5,992,362,058) (78,559,632) (5,917,901,149) (7,722,956)
gub
ljQLo >f]t sf/f]af/af6 gub k|jfx
C0fkq lgisfzgaf6 k|fKtL - 1,684,505,000 - 1,684,505,000
C0fkqsf] e'QmfgL - - - -
c;'/lIft bfloTjsf] lgisfzgaf6 k|fKtL - - - -
c;'/lIft bfloTjdf ePsf] e'QmfgL - - - -
z]o/ lgisfzgaf6 k|fKtL 315,982,336 466,303,949 - 466,303,949
nfef+z e'QmfgL (1,614,163,839) (1,857,083,570) (1,614,163,839) (1,815,971,398)
Jofh e'QmfgL - - - -
cGo k|fKtL÷e'QmfgL 34,581,301 13,301,500 - -
ljQLo >f]t sf/f]af/af6 v'b gub (1,263,600,202) 307,026,879 (1,614,163,839) 334,837,550
gub k|jfxdf ePsf] v'b 36÷-a9_ (1,099,375,402) 2,689,114,960 (1,557,481,659) 2,827,938,026

gub tyf gub ;dfgsf] z'?jftL
8,801,746,664 6,024,619,332 8,096,354,503 5,180,404,105
df}Hbft
dh{/af6 k|fKt gub tyf gub ;dfg 4,463,437,114 - 4,463,437,114 -
gub tyf gub ;dfgsf] ljlgdo b/df
96,039,275 88,012,372 96,039,275 88,012,372
ePsf] km/s
gub tyf gub ;dfgsf] clGtd df}Hbft 12,261,847,651 8,801,746,664 11,098,349,234 8,096,354,503
rf6{8{ Psfp06]G6\;\
ldltM kf}if %, @)&&

51
afF8\g of]Uo gfkmf÷gf]S;fgsf] ljj/0f
-g]kfn /fi6« a}+ssf] lgodfjnL adf]lhd_
ljj/0f cfiff9 d;fGt @)&& cfiff9 d;fGt @)&^

gfkmf gf]S;fg ljj/0f adf]lhdsf] gfkmf÷-gf]S;fg_ 1,712,776,521 2,257,276,026
afF8kmfF8 M
s= hu]8f sf]if (342,555,304) (370,758,551)
v= ;6xL 36a8 sf]if (24,009,819) (1,731,624)
u= k"FhL r'Qmf sf]if (100,000,000) (90,999,503)
3= ;+:yfut ;fdflhs bfloTj sf]if (17,127,765) (18,537,928)
ª= sd{rf/L tflnd sf]if - -
r= nufgL ;dfof]hg sf]if - -
lgofds ;dfof]hg cl3sf] gfkmf÷gf]S;fg 1,229,083,633 1,371,765,147

lgofds ;dfof]hg M
s= Jofh jSof}tf÷cl3Nnf] Jofh jSof}tf k|flKt -36_÷a9 316,267,166 (222,679,176)
v= C0f gf]S;fg Joj:yfdf -36_÷a9 - -
u= nufgLdf 3f6fsf] nflu Joj:yfsf] -36_÷a9
3= u}/ a}+lsË ;DklQsf] Joj:yfsf] -36_÷a9 52,737,470 (59,774,627)
ª= :yug s/ ;DklQ -36_÷a9 3,470,988 (66,869,011)
r= VoftL -36_÷a9 - -
5= df]ntf]n vl/bdf gfkmfsf] -36_÷a9 - -
h= ljdfl° 3f6fsf] -36_÷a9 (17,970,646) (48,026,502)
em= cGo - -
– km]o/ Eofn' sf]ifsf] -36_÷a9 43,422,918 (7,057,296)
s'n ;dfof]hg 397,927,896 (404,406,612)
afF8\g of]Uo gfkmf÷-gf]S;fg_ 1,627,011,528 967,358,536
52
n]vf;DaGwL l6Kk0fLx?
53
gub tyf gub ;dfg 4.1
ljj/0f ;d"x a+}s

gub df}Hbft 3,746,171,345 2,452,263,134 3,745,462,626 2,452,131,879
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft 2,864,080,528 1,614,483,063 1,701,290,830 909,222,157
dfu tyf cNk ;'rgfdf k|fKt x'g] /sd 583,487,561 522,936,277 583,487,561 522,936,277
cGo 5,068,108,217 4,212,064,190 5,068,108,217 4,212,064,190
hDdf 12,261,847,651 8,801,746,664 11,098,349,234 8,096,354,503
gubsf] km]o/ Eofn' Carrying Amount /x]sf] 5 .

9's'6Ldf /x]sf] gubnfO{ ef}lts tyf ljQLo hf]lvdaf6 x'g;Sg] IftLsf nflu kof{Kt ladf ul/Psf] 5 . lgods t/ntf tyf Joj;foLs cfjZostf cg';f/ 9's'6Ldf
gub /flvPsf] 5 . j}b]lzs d'b|fdf /x]sf] gubdf ljgLdo b/sf] hf]lvd /xG5 . j}b]lzs d'b|fnfO{ glhsaf6 cg'udg u/L hf]lvd b]lvPdf t'?Gt Joj:yfkg
ul/G5 .
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 4.2
ljj/0f ;d"x a+}s

g]kfn /fi6« a}+s;Fu /x]sf] j}wflgs df}Hbft 10,676,263,607 8,268,566,442 10,655,233,607 8,252,536,442
k'gM ljqmLsf] lglDt vl/b ul/Psf] lwtf]kq - - - -
g]kfn /fi6« a}+saf6 cGo lgIf]k tyf lng afFsL
4,594,764,901 2,576,645,141 4,594,764,901 2,576,645,141
jSof}tf /sd
hDdf 15,271,028,507 10,845,211,584 15,249,998,507 10,829,181,584
s]Gb|Lo a}+sdf /x]sf] df}Hbftsf] km]o/ Eofn' Carrying Amount /x]sf] 5 .

;f] df}Hbft d""VotM s]Gb|Lo a}+ssf] clgjfo{ gub cg'kft (CRR) tyf SLR sfod ug{sf nflu pkof]u ul/Psf] 5 . o;nfO{ kl5 kl/zf]lwt nfutdf u0fgf ul/G5 .
cGo afFsL jSof}tf /sddf g]kfn /fi6« a}+sdf /x]sf] :yfgLo ;/sf/sf] -ln=sf=_ -sG6«f_ df}Hbft xf] .
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft 4.3
ljj/0f ;d"x a+}s

cfGtl/s a}+s tyf ljQLo ;+:yf ;Fusf] df}Hbft - - - -
ljb]zL a}+s tyf ljQLo ;+:yf ;Fusf] df}Hbft 3,304,233,792 2,172,967,239 3,304,233,792 2,172,967,239
36fpg]M k|ef/sf] nflu Joj:yf - - - -
hDdf 3,304,233,792 2,172,967,239 3,304,233,792 2,172,967,239
of] ;DklQx?nfO{ kl/zf]lwt nfutdf u0fgf ul/Psf] 5 / ;f] ;+u ;DalGwt hf]lvdnfO{ lg/Gt/ ?kdf d""Nof+sg ul/G5 . ;f] ;DklQx?af6 k|fKt ePsf] JofhnfO{
gfkmf gf]S;fgdf Jofh cfDbfgLdf k|:t't ul/Psf] 5 .
Jo"TkGg -8]l/e]l6e_ ljQLo pks/0f 4.4
ljj/0f ;d"x a+}s

Jofkfl/s nufgL
Jofhb/ :jfk - - - -
d'b|f :jfk 1,903,445,961 1,899,469,355 1,903,445,961 1,899,469,355
clu|d ljlgdo ;Demf}tf 8,132,529,610 6,139,923,883 8,132,529,610 6,139,923,883
cGo 30,320,400 556,089,044 30,320,400 556,089,044
hf]lvd Joj:yfkgsf] lglDt
Jofhb/ :jfk - - - -
d'b|f :jfk - - - -
clu|d ljlgdo ;Demf}tf - - - -
cGo - - - -
hDdf 10,066,295,972 8,595,482,282 10,066,295,972 8,595,482,282
Jo"TkGg ljQLo pks/0f eGgfn] v'b d"No ;DalGwt Jofh b/, ljQLo pks/0fsf] d"No tyf cGosf] ptf/r9fjdf lge{/ /xg] ub{5 . Jo"TkGg ljQLo pks/0fnfO{
;'?df / To;kl5 km]o/ Eofn'df dfkg ul/G5 / Jofkf/Ls gfkmf gf]S;fgnfO{ SOPL sf] v'b Jofkf/Ls cfDbfgLdf hgfO{G5 . l/kf]{l6Ë ldltdf forward market
rate k|of]u ul/ km]o/ Eofn'df hgfO{G5 .
54
cGo Jofkfl/s ;DklQx? 4.5
ljj/0f ;d"x a+}s

6«]h/L ljn - - - -
g]kfn ;/sf/sf] C0fkq 266,890,000 340,390,000 266,890,000 340,390,000
g]kfn /fi6« a}+ssf] C0fkq - - - -
:jb]zL Ohfht k|fKt ;+:yfsf] j08 - - - -
z]o/ 9,900 - - -
cGo - - - -
hDdf 266,899,900 340,390,000 266,890,000 340,390,000
pwf/f] -Kn]H8_ /flvPsf] - - - -
pwf/f] -Kn]H8_ g/flvPsf] 266,899,900 340,390,000 266,890,000 340,390,000
g]kfn /fi6« a}+sn] hf/L u/]sf] ahf/ lgdf{tf k|lqmof —@)&) cGtu{t a}+sn] gful/s art kqx? vl/b u/]sf] 5 . oL oGqx?nfO{ a}+sn] kl/kSj x'g] ;do;Dd
g/fVg] ul/ vl/b tyf laqmL ug]{ u/]sf] 5 . oL oGqx?sf] km]o/ Eofn' sl/a Carrying Amount x'g] u5{ .
a}+s tyf ljQLo ;+:yfx?nfO{ shf{ ;fk6L 4.6
ljj/0f ;d"x a+}s

dfOqmf] kmfOgfG; ;+:yfnfO{ lbOPsf] shf{ 4,712,805,049 3,352,109,972 4,712,805,049 3,352,109,972
cGo - - - -
36fpg] M k|ef/sf] nflu Joj:yf 46,940,471 34,147,985 46,940,471 34,147,985
hDdf 4,665,864,579 3,317,961,987 4,665,864,579 3,317,961,987
oL ;DklQx?nfO{ kl/zf]lwt nfutdf u0fgf ul/Psf] 5 / ;f] ;+u ;DalGwt hf]lvdnfO{ lg/Gt/ ?kdf d""Nof°g ul/G5 . ;f] ;DklQx?af6 k|fKt ePsf] JofhnfO{
gfkmf gf]S;fgdf Jofh cfDbfgLdf k|:t't ul/Psf] 5 .
$=^=!= k|ef/sf]] lglDt Joj:yf

ljj/0f ;d"x a+}s
>fj0f ! sf] df}Hbft 34,147,985 25,197,842 34,147,985 25,197,842
o; jif{sf] k|ef/ - - - -
o; jif{sf] hDdf 7,151,814 - 7,151,814 8,950,143
p7]sf]÷ljkoo{ - - - -
ckn]vg ul/Psf] /sd - - - -
dh{/af6 k|fKt - - 5,640,671 -
cfiff9 cGTosf] df}Hbft 41,299,799 25,197,842 46,940,471 34,147,985
4.7
u|fxsnfO{ shf{ tyf ;fk6L
ljj/0f ;d"x a+}s
ckn]lvt d'Nodf d'Nof°g ul/Psf] shf{ / ;fk6L 122,503,757,706 92,443,680,801 119,726,263,802 89,849,808,825
36fpg] M k|ef/ Joj:yf - -
;fd"lxs k|ef/ 2,244,051,848 993,674,668 2,217,333,199 977,833,534
Psn k|ef/ 1,933,949,588 438,116,822 1,840,457,937 386,943,898
v'b /sd 118,325,756,270 91,011,889,312 115,668,472,666 88,485,031,394
FVTPL df d'Nof°g ul/Psf] shf{ tyf ;fk6L - - - -
hDdf 118,325,756,270 91,011,889,312 115,668,472,666 88,485,031,394
55
$=&=! M shf{ k|sf/sf] cfwf/df shf{ / ;fk6Lsf] ljZn]zif
ljj/0f ;d"x a+}s
shf{ k|sf/
cfjBLs shf{ 32,441,966,009 21,819,278,827 32,441,966,009 21,819,278,827
cf]e/ 8«fkm\6 8,584,721,480 5,929,688,112 8,584,721,480 5,929,688,112
6«i6 l/l;K6÷cfoft shf{ 4,964,458,918 4,146,313,974 4,964,458,918 4,146,313,974
dfu tyf cGo rfn' k"FhL shf{ 21,431,276,850 18,332,571,900 21,431,276,850 18,332,571,900
JolQmut cfjf;Lo shf{ 13,040,550,906 9,191,498,367 13,040,550,906 9,191,498,367
l/on :6]6 shf{ 4,363,978,234 3,270,011,964 4,363,978,234 3,270,011,964
dflh{g n]lG8Ë shf{ 540,260,628 294,605,497 540,260,628 294,605,497
xfo/ kr]{h shf{ 5,307,059,684 4,179,117,890 5,307,059,684 4,179,117,890
lk5l8Psf] ju{nfO{ shf{ 4,237,505,100 3,779,631,047 1,533,123,067 1,235,353,629
ljn vl/b - - - -
sd{rf/L shf{ 818,934,123 698,451,305 814,680,837 691,436,278
cGo 24,876,627,622 20,150,992,840 24,876,627,622 20,150,992,840
hDdf 120,607,339,553 91,792,161,723 117,898,704,235 89,240,869,277
lng afFsL Jofh 1,896,418,152 651,519,078 1,827,559,567 608,939,548
s'n hDdf 122,503,757,706 92,443,680,801 119,726,263,802 89,849,808,825
$=&=@ M d'b|fsf] cfwf/df shf{ / ;fk6Lsf] ljZn]if0f

ljj/0f ;d"x a+}s
g]kfnL ?k}+of 119,006,102,378 88,946,025,473 116,228,608,474 86,352,153,497
ef/tLo ?k}Fof - - - -
cd]l/sg 8n/ 3,477,759,306 3,477,759,306 3,477,759,306 3,477,759,306
u|]6 lj|6]g kfpG8 - - - -
o"/f] 19,896,022 19,896,022 19,896,022 19,896,022
hfklgh P]g - - - -
rfOlgh o'cfg - - - -
cGo - - - -
hDdf 122,503,757,706 92,443,680,801 119,726,263,802 89,849,808,825
$=&=# M lwtf] ;'/If0fsf] cfwf/df shf{ tyf ;fk6Lsf] ljZn]if0f

u|fxsx?nfO{ k|bfg ul/Psf] shf{ tyf ;fk6x?nfO{ lwtf]aGbs lnP/ l8kmN6sf] hf]lvd 36fPsf] 5 . u|fxsx?nfO{ k|bfg ul/Psf] shf{ tyf ;fk6x?df aGws
u/]sf] lwtf]x?sf k|sf/ lgDgfg';f/ 5g\ .
ljj/0f ;d"x a+}s

;'/If0f
rn÷crn ;DklQ 120,284,602,251 89,823,850,881 119,228,702,517 89,352,247,540
;'g / rfFbL - - - -
:jb]zL a}+s tyf ljQLo ;+:yfsf] Uof/]G6L 18,898,358 18,898,358 18,898,358 18,898,358
;/sf/L Uof/]G6L 89,125,832 89,125,832 89,125,832 89,125,832
cGt/fli6«o ;'lrs[t a}+ssf] Uof/]G6L - - - -
lgof{t sfuhkqsf] lwtf] - - - -
d'2lt lgIf]ksf] lwtf] 385,025,416 385,025,416 385,025,416 385,025,416
;/sf/L ;]So'l/6Lsf] lwtf] 4,511,679 4,511,679 4,511,679 4,511,679
sfpG6/ Uof/]G6L - - - -
JolQmut Uof/]G6L - 674,466 - -
cGo lwtf] 1,721,594,170 2,121,594,170 - -
hDdf 122,503,757,706 92,443,680,801 119,726,263,802 89,849,808,825
;'/If0f gul/Psf] - - - -
s'n hDdf 122,503,757,706 92,443,680,801 119,726,263,802 89,849,808,825
56
$=&=$ M k|ef/sf] nflu Joj:yf
ljj/0f ;d"x a+}s
lglb{i6 k|ef/sf] nflu Joj:yf
>fj0f ! sf] df}Hbft 438,116,822 421,282,405 386,943,898 385,721,724
o; jif{sf] k|ef/ M
o; jif{sf] yk
o; jif{ p7]sf]÷ljkoo{ 1,495,832,765 16,834,418 973,885,598 1,222,174
ckn]vg - - - -
ljb]zL d'b|fsf] k|ef/df ljlgdo b/sf] 36÷a9 - - - -
cGo ptf/r9fa -dh{/af6 k|fKt_ 479,628,442 - 479,628,442 -
cfiff9 cGTosf] df}Hbft 1,933,949,588 438,116,822 1,840,457,937 386,943,898
;fd'lxs k|ef/sf] nflu Joj:yf
>fj0f ! sf] df}Hbft 1,002,624,810 821,733,216 977,833,534 821,733,216
o; jif{sf] k|ef/ M - -
o; jif{sf] yk÷ljkoo{ 1,241,427,037 180,891,594 646,581,575 156,100,317
ljb]zL d'b|fsf] k|ef/df ljlgdo b/sf] 36÷a9 - - - -
cGo ptf/r9fj -dh{/af6 k|fKt_ 592,918,090 - 592,918,090 -
cfiff9 cGTosf] df}Hbft 2,244,051,848 1,002,624,810 2,217,333,199 977,833,534
k|ef/sf] nflu hDdf Joj:yf 4,178,001,435 1,440,741,633 4,057,791,136 1,364,777,431
;fljssf] cf]d 8]enkd]G6 a}+s lnld6]8af6 k|fKt s'n shf{df gf]S;fgL Joj:yf ?= !),&*! nfv -a}+s tyf ljQLo ;+:yfx?sf] k|ef/ ?= %^ nfv ;lxt_ k|ef/sf
nflu Joj:yfdf ;fl/Psf] 5 .
lwtf]kqdf nufgL $=*

ljj/0f ;d"x a+}s
ckn]lvt d'Nodf d'Nof°g ul/Psf] lwtf]kqdf nufgL 14,198,372,451 9,820,318,939 13,969,104,367 9,690,988,576
FVTOCI df d'Nof°g ul/Psf] OlSj6Ldf
1,069,171,681 638,362,439 1,029,651,681 625,362,439
ul/Psf] nufgL
hDdf 15,267,544,132 10,458,681,378 14,998,756,047 10,316,351,016
lwtf]kqdf nufgLnfO{ tLg efudf ljefhg ul/Psf] 5 M Fair Value Through Profit and Loss (FVTPL), kl/iff]lwt nfut / Fair Value Through Other
Comprehensive Income (FVTOCI)
$=*=! kl/iff]lwt d'Nodf d'Nof°g ul/Psf] lwtf]kqdf nufgL

ljj/0f ;d"x a+}s
C0f lwtf]kq 28,657,015 14,989,953 - -
;/sf/L C0fkq 10,407,212,121 8,252,044,202 10,407,212,121 8,252,044,202
;/sf/L 6«]h/L ljn 2,382,939,572 786,811,382 2,382,939,572 786,811,382
g]kfn /fi6« a}+ssf] a08 - - - -
g]kfn /fi6« a}+ssf] lgIf]k pks/0fx? - - - -
cGo nufgL 1,379,563,742 766,473,402 1,178,952,673 652,132,992
36fpg]M xfgL gf]S;fgL Joj:yf - - - -
hDdf 14,198,372,451 9,820,318,939 13,969,104,367 9,690,988,576
cGo nufgLM
ljj/0f Jofh b/ kl/kSj ldlt km]; Eofn' -$_ v'b /sd -?_
!= l/kAnLs ckm >Lnª\sf 4.69% @& h'nfO{ @)@! 2,500,000 313,881,320
@= l/kAnLs ckm >Lnª\sf 3.94% $ cS6f]a/ @)@) 2,500,000 307,389,140
#= l/kAnLs ckm >Lnª\sf 3.83% $ cS6f]a/ @)@) 2,300,000 282,807,577
$= l/kAnLs ckm >Lnª\sf 3.83% $ cS6f]a/ @)@) 700,000 86,071,871
%= l/kAnLs ckm >Lnª\sf 4.66% @& h'nfO{ @)@! 1,500,000 188,802,765
hDdf 1,178,952,673
$=*=@ cGo lj:t[t cfDbfgLsf] ljj/0f dfkm{t km]o/ Eofn'df d"Nof°g ul/Psf z]o/ nufgL
ljj/0f ;d"x a+}s
OlSj6L pks/0fx?
;'lrs[t z]o/ 941,015,781 593,366,539 903,495,781 593,366,539
;'lrs[t gul/Psf z]o/ 128,155,900 44,995,900 126,155,900 31,995,900
hDdf 1,069,171,681 638,362,439 1,029,651,681 625,362,439
57
58
$=*=# OlSj6Ldf ul/Psf] nufgLsf] hfgsf/L

;d"x a+}s
ljj/0f cfiff9 d;fGt @)&& cfiff9 d;fGt @)&^ cfiff9 d;fGt @)&& cfiff9 d;fGt @)&^
nfut d"No km]o/ Eofn' nfut d"No km]o/ Eofn' nfut d"No km]o/ Eofn' nfut d"No km]o/ Eofn'
;"rLs[t OlSj6Ldf ePsf] nufgLM
o'gfO{6]8 O{G:of]/]G; sDkgL -g]kfn_ lnld6]8 585,700 1,962,480 211,300 246,000 585,700 1,962,480 211,300 246,000
PgPdla a}+s lnld6]8

PgPnhL O{G:of]/]G; sDkgL lnld6]8 – 5,400 – 5,400 – 5,400 – 5,400
/L8L xfO8«f]kfj/ lnld6]8 38,600 40,572 3,600 4,410 38,600 40,572 3,600 4,410
?/n dfOqmf]kmfO{gfG; 8]enkd]G6 ;]G6/ ln= – 546,079 – 458,073 – 546,079 – 458,073
nIdL n3'ljQ ;+:yf lnld6]8 – 6,070 – 2,644 – 6,070 – 2,644
d]/f] dfOqmf]kmfO{gfG; ljQLo ;+:yf lnld6]8 6,800 59,986 37,023,000 46,046,000 6,800 59,986 – –
a'6jn kfj/ sDkgL lnld6]8 212,052,771 184,403,581 209,006,679 187,688,873 212,052,771 184,403,581 209,006,679 187,688,873
g]kfn b'/;++~rf/ sDkgL lnld6]8 38,045,756 34,062,620 34,698,472 34,382,502 38,045,756 34,062,620 34,698,472 34,382,502
PgPdla ;'ne O{ge]:6d]G6 km08 1 – – 105,000,000 113,610,000 – – 105,000,000 113,610,000
PgPdla xfO{la|8 km08 1 162,649,210 154,488,250 140,000,000 140,420,000 152,619,210 144,988,250 140,000,000 140,420,000
nIdL OlSj6L km08 71,331,883 61,561,033 40,947,100 31,242,637 71,331,883 61,561,033 40,947,100 31,242,637

PgcfO{;L P;Lof u|f]y km08 20,000,000 20,380,000 10,000,000 10,280,000 20,000,000 20,380,000 10,000,000 10,280,000
;flgdf OlSj6L km08 44,000,000 43,692,000 20,000,000 18,800,000 44,000,000 43,692,000 20,000,000 18,800,000
l;l6hg Do"rn km08 30,000,000 30,180,000 10,000,000 10,180,000 30,000,000 30,180,000 10,000,000 10,180,000
Unf]an cfO{PdO{ ;d'Ggt l:sd 1 37,972,700 32,580,577 – – 37,972,700 32,580,577 – –
PgcfO{laPn ;Dd[l4 km08 7,909,730 7,848,146 – – 7,909,730 7,848,146 – –
glan OlSj6L km08 14,362,910 13,400,595 – – 14,362,910 13,400,595 – –
PgcfO{laPn k|ult km08 10,274,070 8,373,367 – – 10,274,070 8,373,367 – –
l;4fy{ OlSj6L km08 9,677,480 9,677,480 – – 9,677,480 9,677,480 – –
l;l6hg Do"rn km08 2 2,000,000 2,012,000 – – 2,000,000 2,012,000 – –
;g/fO{h Do"rn km08 1 6,000,000 6,000,000 – – 5,000,000 5,000,000 – –
glan Aofn]G; km08 2 20,000,000 19,800,000 – – 20,000,000 19,800,000 – –
PgPdla 50 189,516,700 189,516,700 – – 177,016,700 177,016,700 – –
ckL kfj/ sDkgL lnld6]8 – 540 – – – 540 – –
a?g xfO8«f]kfj/ sDkgL lnld6]8 1,000 840 – – 1,000 840 – –
;flgdf dfO{ xfO8«f]kfj/ lnld6]8 5,883,915 4,083,353 – – 5,883,915 4,083,353 – –
lrlnd] xfO8«f]kfj/ sDkgL lnld6]8 1,894,758 1,810,502 – – 1,894,758 1,810,502 – –
hnljB't nufgL tyf ljsf; sDkgL ln= – 61,579 – – – 61,579 – –
n'lDagL hg/n O{G:of]/]G; sDkgL lnld6]8
4,016,713 12,225,539 – – 4,016,713 12,225,539 – –
-;+:yfks z]o/_
g]kfn nfO{km O{G:of]/]G; sDkgL lnld6]8 9,971,704 13,419,000 – – 9,971,704 13,419,000 – –
;u/dfyf O{G:of]/]G; sDkgL lnld6]8 3,556,188 3,374,700 – – 3,556,188 3,374,700 – –
lzv/ O{G:of]/]G; sDkgL lnld6]8 6,144,908 6,114,000 – – 6,144,908 6,114,000 – –
l;4fy{ O{G:of]/]G; lnld6]8 2,197,428 1,566,000 – – 2,197,428 1,566,000 – –
g];gn nfO{km O{G:of]/]G; sDkgL lnld6]8 2,500,429 2,463,964 – – 2,500,429 2,463,964 – –
dlxnf ;xofqf dfOqmf]kmfO{gfG; ljQLo ;+:yf
2,000 16,720 – – 2,000 16,720 – –
lnld6]8
ld/ld/] dfOqmf]kmfO{gfG; 8]enkd]G6 a}+s ln= 2,500 43,152 – – 2,500 43,152 – –
Unf]jn cfO{PdO{ n3'ljQ ljQLo ;+:yf ln= 2,500 38,222 – – 2,500 38,222 – –
jdL dfOqmf]kmfO{gfG; ljQLo ;+:yf lnld6]8 3,900 46,046 – – 3,900 46,046 – –
ljhof n3'ljQ ljQLo ;+:yf lnld6]8 – 3,060 – – – 3,060 – –
l;l6hg O{ge]:6d]G6 6«:6 288,273 371,484 – – 288,273 371,484 – –
;f]N6L xf]6]n lnld6]8 721,759 389,620 – – 721,759 389,620 – –
sfnLsf dfOqmf] qm]l86 8]enkd]G6 a}+s ln= – 10,725 – – – 10,725 – –
;]Gr'/L sdl;{on a}+s lnld6]8
d]/f] dfOqmf]kmfO{gfG; ljQLo ;+:yf lnld6]8
37,023,000 59,859,800 – – 37,023,000 59,859,800 37,023,000 46,046,000
-;+:yfks z]o/_
s'n 950,635,283 926,495,781 606,890,151 593,366,539 927,105,283 903,495,781 606,890,151 593,366,539
;"rLs[t gePsf] OlSj6Ldf nufgLM
g]kfn :6s PS;r]Gh lnld6]8 5,000 71,600 5,000 71,600 5,000 71,600 5,000 71,600
g]kfn lSnol/u+ xfp; lnld6]8 5,268,200 10,468,900 4,198,000 6,045,100 5,268,200 10,468,900 4,198,000 6,045,100
qm]l86 O{Gkm/d];g Ao"/f] lnld6]8 216,000 2,126,200 189,000 1,890,000 216,000 2,126,200 189,000 1,890,000
l;l6hg Do"rn km08 @ – – 2,000,000 2,000,000 – – 2,000,000 2,000,000
glan Aofn]G; km08 @ – – 10,000,000 10,000,000 – – 10,000,000 10,000,000
;fd'bflos n3'ljQ ljQLo ;+:yf lnld6]8 11,000,000 14,520,000 11,000,000 11,000,000 – –
g]kfn lkmg;km\6 sDkgL lnld6]8 2,000,000 2,000,000 2,000,000 2,000,000 – –
k|e' dr]{G6 a}+s lnld6]8 1,500,000 1,500,000 – – 1,500,000 1,500,000 – –
dxfnIdL nfO{km O{G:of]/]G; sDkgL lnld6]8 50,000,000 50,000,000 – – 50,000,000 50,000,000 – –
l;O{l8la xfO{8«f] km08 lnld6]8 10,000,000 11,989,200 10,000,000 11,989,200 10,000,000 11,989,200 10,000,000 11,989,200
l;4fy{ O{Ge]:6d]G6 u|f]y l:sd @ 50,000,000 50,000,000 – – 50,000,000 50,000,000 – –
s'n 129,989,200 142,675,900 39,392,000 44,995,900 116,989,200 126,155,900 26,392,000 31,995,900
s'n hDdf 1,080,624,483 1,069,171,681 646,282,151 638,362,439 1,044,094,483 1,029,651,681 633,282,151 625,362,439
Gf]kfn ;/sf/sf] 6«]h/L lan tyf C0fkqx?nfO{ a}+sn] kl/KfSj x'g] a]nf;Dd /fVg ;Sg] clek|fo tyf Ifdtf /x]sf]n] of] ;DklQx?nfO{ kl/KfSj x'g] ljQLo ;DklQ cGtu{t jlu{s/0f ul/Psf] 5 . oL pks/0fx?nfO{ kl/zf]lwt nfutdf b]vfOPsf]
5 . oL pks/0fx?n] k|bfg ug]{ l:y/ b/n] ubf{ oL pks/0fx?df lglxt hf]lvdx?nfO{ kof{Kt ?kdf Ifltk""lt{ ub{5 . ljsf; C0fkqx?df e'QmfgL u/]sf] lk|ldodnfO{ k|efjsf/L Aofhb/ (Effective Interest Rate) u0fgf ubf{ ;dfj]z ul/Psf] 5 .
6«]h/L lan tyf C0fkqx?df kfs]sf] JofhnfO{ nufgLdf b]vfO{Psf] 5 .
Dfflysf] tflnsfdf pNn]v ePsf s'g} klg z]o/ nufgLdf a}+ssf] lgoGq0f (Control) jf pNn]vlgo k|efj (Significant influence) /x]sf] 5}g . oL nufgLdf ePsf] ptf/r9fjnfO{ cGo lj:tfl/t cfo ljj/0fdf ;dfof]lht ul/Psf] 5 .
a}+sn] ? 177,016,700 PgPdla %) Dff / ?= !$$,(**,@%) PgPdla xfOla|8 kmG8—! Dff aLp k""FhLsf ?kdf nufgL u/]sf] 5 . oL b'j} ;fd'lxs nufgL sf]ifdf a}+s sf]if k|j4{s tyf PgPdla Soflk6n of]hgf Joj:yfks /x]sf] 5 . ljQLo
;DklQsf] km]o/ Eofn'df ;+roL v'b kl/jt{g (Cumulative net change) sf] dfkg FVTOCI sf] ul/Psf] 5 / To;nfO{ km]o/ Eofn' sf]ifdf b]vfO{Psf] 5 .
59
rfn' s/ ;DklQ 4.9
;d"x a+}s
ljj/0f cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt
@)&& @)&^ @)&& @)&^
rfn' s/ ;DklQ
rfn' jif{sf] cfo s/ ;DklQ 948,694,757 1,062,454,150 780,007,909 956,949,945
ut jif{x?sf] s/ ;DklQ - - - -
hDdf cfo s/ ;DklQ 948,694,757 1,062,454,150 780,007,909 956,949,945
rfn' s/ bfloTj
rfn' jif{sf] cfos/ bfloTj 880,440,150 1,100,493,938 718,547,028 992,528,515
ut jif{x?sf] s/ bfloTjx? - - - -
hDdf cfo s/ bfloTj 880,440,150 1,100,493,938 718,547,028 992,528,515
cfiff9 d;fGt @)&& df cu|Ld cfos/sf] ljj/0f o; k|sf/sf] 5 .

ljj/0f /sd
s= ut jif{af6 c=Nof= ul/Psf] cu|Ld cfos/ 14,343,582
v= cf=j= @)&^÷&& df ls:tfaGbL cGtu{t bflvnf u/]sf] hDdf cu|Ld s/ 740,000,000
u= cf=j= @)&^÷&& sf] cu|Ld s/ s§L /sd 8,977,115
3= dh{/af6 k|fKt 20,839,910
ª= cfos/ d'2f afkmt ;fl/Psf] s/ /sd 4,152,698
r= cf=j= @)&^÷&& sf] nflu Joj:yf ul/Psf] cfos/ 718,547,028
hDdf e'Qmfg ug'{kg]{ cfos/ -s±v±u±3–ª–r_ 61,460,881
60
;fxos sDkgLdf ePsf] nufgL 4.10
a+}s
ljj/0f
cfiff9 d;fGt @)&& cfiff9 d;fGt @)&^
;"rLs[t ;fxos sDkgLdf ePsf] nufgL 172,487,600 48,552,000
;"rLs[t gePsf] ;fxos sDkgLdf ePsf] nufgL 200,000,000 200,000,000
hDdf nufgL 372,487,600 248,552,000
36fpg] M k|ef/ Joj:yf - -
v'b Carrying Amount 372,487,600 248,552,000
$=!)=! M ;"rLs[t ;fxos sDkgLdf ePsf] nufgL

a+}s
nfut d"No km]o/ Eofn' nfut d"No km]o/ Eofn'
PgPdla n3'ljQ ljQLo ;+:yf lnld6]8, 2,065,580 lsQf
172,487,600 172,487,600 48,552,000 48,552,000
;+:yfks / * lsQf ;fwf/0f z]o/, k|lt z]o/ !)) n] r'Qmf
s'n 172,487,600 172,487,600 48,552,000 48,552,000
$=!)=@ M ;"rLs[t gePsf] ;fxos sDkgLdf ePsf] nufgL

a+}s
PgPdla Soflk6n lnld6]8, @,))),))) lsQf ;+:yfks
200,000,000 200,000,000 200,000,000 200,000,000
z]o/, k|lt z]o/ !)) n] r'Qmf
s'n 200,000,000 200,000,000 200,000,000 200,000,000
$=!)=#M a+}ssf] ;fxos sDkgLx?;Fu ;DalG3t hfgsf/L

a+}s
ljj/0f a+}sn] wf/0f ul/Psf] :jfldTjsf] k|ltzt
PgPdla Soflk6n lnld6]8 100% 100%
PgPdla n3'ljQ ljQLo ;+:yf lnld6]8 51% 51%
$=!)=$M ;fxos sDkgLx?sf] u}/ lgolGqt :jfy{

ljj/0f ;d"x
NCI ;Fu /x]sf] OlSj6L OG6«]i6 -Ü_ 49% 49%
o; jif{sf] gfkmf÷-gf]S;fg_ afF8kmfF8 38,603,924 34,831,103
cfiff9 cGTodf NCI ;Fu /x]sf] ;+lrt df}Hbft 372,476,067 165,396,616
NCI nfO{ lbPsf] nfef+z 1,253,417 544,964
;Dj4 sDkgLdf ePsf] nufgL 4.11

;d"x a+}s
ljj/0f cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt
@)&& @)&^ @)&& @)&^
;"rLs[t ;Dj4 sDkgLdf ePsf] nufgL - - - -
;"rLs[t gePsf] ;Dj4 sDkgLdf ePsf] nufgL - - - -
s'n nufgL - - - -
36fpg] M k|ef/ Joj:yf - - - -
v'b Carrying Amount - - - -
61
$=!!=! M ;"rLs[t ;Dj4 sDkgLdf ePsf] nufgL

;d"x a+}s
nfut d"No km]o/ Eofn' km]o/ Eofn' nfut d"No
===============================================================lnld6]8 – – – –
===============================================================lnld6]8 – – – –
=============================================================== – – – –
s'n – – – –
$=!!=@ M ;"rLs[t gePsf] ;Dj4 sDkgLdf ePsf] nufgL

;d"x a+}s
nfut d"No km]o/ Eofn' km]o/ Eofn' nfut d"No
===============================================================lnld6]8 – – – –
===============================================================lnld6]8 – – – –
=============================================================== – – – –
s'n – – – –
$=!!=# M a}+ssf ;DjGw sDkgLx?sf] hfgsf/L

;d"x a+}s
ljj/0f a+}sn] wf/0f ul/Psf] :jfldTjsf] k|ltzt a+}sn] wf/0f ul/Psf] :jfldTjsf] k|ltzt
===============================================================lnld6]8 – – – –
===============================================================lnld6]8 – – – –
===============================================================lnld6]8 – – – –
===============================================================lnld6]8 – – – –
=============================================================== – – – –
$=!!=$ M ;DjGw sDkgLx?sf] OlSj6L Eofn'

;d"x
ljj/0f
===============================================================lnld6]8 – –
===============================================================lnld6]8 – –
=============================================================== – –
s'n – –
62
nufgL ;DklQx? 4.12
;d"x a+}s
ljj/0f
km]o/ Eofn'df d"Nof°g ul/Psf]
nufgL ;DklQ
>fj0f ! sf] df}Hbft 102,915,862 59,774,627 102,915,862 59,774,627
o; jif{sf] yk÷-36_ (23,267,620) 43,141,235 (23,267,620) 43,141,235
o; jif{sf] km]]o/ Eofn'df v'b
- - - -
abnfa
;dfof]hg - - - -
v'b /sd 79,648,242 102,915,862 79,648,242 102,915,862
nfutdf d"Nof°g ul/Psf] nufgL
;DklQ
>fj0f ! sf] df}Hbft - - - -
o; jif{sf] yk÷-36_ - - - -
;dfof]hg - - - -
;+lrt x\f; s6\6L - - - -
;+lrt k|ef/ gf]S;fg - - - -
v'b /sd
NAS 40 Investment Property adf]lhd, u}/ a}+lsË ;DklQnfO{ km]o/ Eofn'df b]vfPsf] 5 .
NAS 16 Property, Plant & Equipment adf]lhd jlu{s/0f ul/Psf tyf NFRS 5 adf]lhd jlu{s/0f ul/Psf 3/ tyf hUuf afx]s ;a} 3/ tyf
hUuf nufgL ;DklQ (Investment Property) x'g\ .
63
u}/ a}+lsË ;DklQnfO{ ;'?df km]o/ Eofn'df b]vfO{Psf] 5 . oL ;DklQx?nfO{ k|of]u ug]{ clek|fo g/x]sf]n] ubf{ x|f;s§L ul/Psf] 5}g .
cfiff9 @)&& df /x]sf] u}/ a}+lsË ;DklQsf] ljj/0f o; k|sf/ 5g\ .
C0fL jf kf6L{sf] gfd u}/ a}+lsË ;DklQ ;sf/ u/]sf] ldlt /sd
!= u'0f ;Knfo;{ !^ h'nfO{, @)!% 4,508,880
@= sfDw]g' dlxnf b'Uw pTkfbs ;+=ln= !^ gf]a]Da/, @)!& 785,000
#= cl°tf O{Dk]S; $ dfr{, @)!( 13,936,000
$= hnyn nfOe :6s k|f= ln= $ ;]K6]DJf/, @)!* 2,200,000
%= ofS6«L cfp6n]6 P08 Snf]lyª :6f]/ !* h'g, @)!* 15,530,000
^= rfOgf xfOlhlgFs ld6 k|f] P08 ;k\= k|f= ln= !% h'nfO{, @)!* 18,406,500
&= rfOgf xfOlhlgFs ld6 k|f] P08 ;k\= k|f= ln= ( km]a|'c/L, @)!( 6,612,125
*= O{:6g ;'h ;]G6/ ! km]a|'c/L, @)!( 4,041,500
(= rGb|snf lnDafª ! km]a|'c/L, @)!( 466,000
!)= dpgL 6]8;{ ! dfr{, @)!( 3,120,000
!!= pHjn 6«]l8Ë P08 ;Knfo;{ ( hgfj/L, @)!( 4,650,384
!@= afa' /fO{ ( hgfj/L, @)!( 1,574,853
!#= cfl6{;L 6]Sgf]nf]hL g]kfn !# hgfj/L, @)!( 72,000
!$= Oe/u|Lg * km]a|'c/L, @)!( 3,745,000
hDdf 79,648,242
64
;DklQ / pks/0f 4.13
;d"x
sDKo'6/ / kmlg{r/ tyf
ljj/0f hUuf ejg nLh xf]N8 ;DklQ kl/jxg ;fwg d]lzg/L cGo pks/0fx? hDdf
P;f];]l/h lkmS;/
k/n df]n
>fj0f !, @)&% sf] df}Hbft 829,637,410 168,823,988 245,563,185 174,503,381 332,123,741 95,029,465 346,491,060 112,663,981 2,304,836,211
o; jif{ yk
yk - - - - - - - - -
k"FhLs[t - 1,572,465 20,917,698 34,135,744 86,321,157 13,239,011 53,524,035 3,789,800 213,499,910
o; jif{sf] ljqmL (5,566,005) - (8,525) (12,903) (50,402,599) (12,598) (853,351) 4,127 (56,851,854)
;dfof]hg÷k'gM d"Nof°g - - - - - - - - -
cfiff9 @)&^ clGtdsf] df}Hbft 824,071,405 170,396,453 266,472,358 208,626,222 368,042,299 108,255,877 399,161,745 116,457,908 2,461,484,267
o; jif{ yk -
yk -dh{/af6 k|fKt_ 14,172,950 14,397,275 122,146,617 60,911,262 55,004,495 50,465,890 10,176,807 81,867,192 409,142,489
k"FhLs[t - 412,351 39,552,113 24,958,070 92,511,695 9,723,938 34,521,071 4,448,978 206,128,215
o; jif{sf] ljqmL - - - (25,502) (33,884,900) - (59,890) (820) (33,971,112)
;dfof]hg÷k'gM d"Nof°g - - - 12,903 (200) 12,598 - (166,607) (141,306)
cfiff9 @)&& clGtdsf] df}Hbft 838,244,355 185,206,079 428,171,087 294,482,956 481,673,388 168,458,304 443,799,733 202,606,651 3,042,642,553
kl/iff]wg / k|ef/ -
>fj0f !, @)&% sf] df}Hbft - 38,232,531 115,114,734 111,231,191 152,698,237 57,874,722 158,330,735 77,008,212 710,490,362
;fnsf] kl/iff]wg - 4,103,140 24,593,007 23,202,347 60,912,326 9,254,768 43,221,296 8,795,393 174,082,276
o; jif{sf] k|ef/ - - - - - - - - -
ljqmL - - - - (38,847,209) - (818,777) - (39,665,986)
;dfof]hg - - - - - - - - -
cfiff9 @)&^ clGtdsf] df}Hbft - 42,335,671 139,707,741 134,433,538 174,763,353 67,129,490 200,733,254 85,803,604 844,906,652
;fnsf] kl/iff]wg - - 665,581 3,426,750 3,278,591 2,578,466 - 85,191 10,034,579
o; jif{sf] k|ef/ - 4,290,963 32,669,209 28,636,121 68,528,976 10,673,167 49,346,924 13,612,212 207,757,571
ljqmL - - - - (28,979,492) - (11,420) - (28,990,912)
;dfof]hg -dh{/af6 k|fKt_ - 8,197,276 58,010,191 37,424,297 34,330,593 31,828,337 6,955,581 46,942,231 223,688,506
cfiff9 @)&& clGtdsf] df}Hbft - 54,823,909 231,052,721 203,920,706 251,922,022 112,209,460 257,024,339 146,443,239 1,257,396,397
k"FhLut lgdf{0f
v'b lstfaL d'No
cfiff9 @)&% clGtdsf] df}Hbft 829,637,410 130,591,458 130,448,451 63,272,190 179,425,504 37,154,742 188,160,325 35,655,769 1,594,345,849
65
66
a}+s
sDKo'6/ / kmlgr/ tyf
ljj/0f hUuf ejg nLhxf]N8 ;DklQ kl/jxg ;fwg d]lzg/L cGo pks/0fx? hDdf
P;f];]l/h lkmS;/
k/n df]n
>fj0f !, @)&% sf] df}Hbft 829,637,410 168,823,988 237,223,450 160,011,239 310,528,859 75,792,360 346,491,060 112,045,557 2,240,553,924
o; jif{ yk
yk - - - - - - - - -
PgPdla a}+s lnld6]8

k"FhLs[t - 1,572,465 20,161,123 27,173,070 84,545,157 8,574,593 53,524,035 3,627,320 199,177,763
o; jif{sf] ljqmL (5,566,005) - - - (50,402,599) - (853,351) - (56,821,955)
;dfof]hg÷k'gM d"Nof°g - - - - - - - -
o; jif{ yk
yk -dh{/af6 k|fKt_ 14,172,950 14,397,275 122,146,617 60,911,262 55,004,495 50,465,890 10,176,807 81,867,192 409,142,489
k"FhLs[t - 412,351 39,365,144 24,753,464 92,511,695 9,322,868 34,521,071 4,266,405 205,152,998
o; jif{sf] ljqmL - - - - (33,884,900) (59,890) (33,944,790)
;dfof]hg÷k'gM d"Nof°g - - - - - - - -
kl/iff]wg / k|ef/

>fj0f !, @)&% sf] df}Hbft - 38,232,531 111,038,002 104,777,858 143,878,125 47,866,388 158,330,735 76,860,712 680,984,350
;fnsf] kl/iff]wg - 4,103,140 23,971,209 19,774,897 57,375,668 6,536,260 43,221,296 8,710,194 163,692,664
o; jif{sf] k|ef/ -
ljqmL - - - - (38,847,209) - (818,777) - (39,665,986)
;dfof]hg - - -
cfiff9 @)&^ clGtdsf] df}Hbft - 42,335,671 135,009,210 124,552,755 162,406,583 54,402,647 200,733,254 85,570,907 805,011,027
;fnsf] kl/iff]wg - - - - - - - - -
o; jif{sf] k|ef/ - 4,290,963 32,669,209 28,636,121 68,528,976 10,673,167 49,346,924 13,612,212 207,757,571
ljqmL - (28,979,492) (11,420) (28,990,912)
;dfof]hg -dh{/af6 k|fKt_ - 8,197,276 58,010,191 37,424,297 34,330,593 31,828,337 6,955,581 46,942,231 223,688,506
cfiff9 @)&& clGtdsf] df}Hbft - 54,823,909 225,688,610 190,613,173 236,286,661 96,904,151 257,024,339 146,125,350 1,207,466,193
k"FhLut lgdf{0f - - - - - - - - -
v'b lstfaL d'No
cfiff9 @)&% clGtdsf] df}Hbft 829,637,410 130,591,458 126,185,448 55,233,381 166,650,734 27,925,972 188,160,325 35,184,845 1,559,569,574
VoftL tyf cd't{ ;DklQ 4.14
;d"x
ljj/0f VoftL ;km\6j]o/ cGo s'n
vl/b ljsf;
k/n df]n
>fj0f !, @)&% sf] df}Hbft – 59,887,619 – – 59,887,619
o; jif{ yk – - - - -
yk – - - - -
k"FhLs[t – 107,616,583 - - 107,616,583
o; jif{sf] ljqmL – - - - -
;dfof]hg÷k'gM d"Nof°g – 36,550.00 - - 36,550
cfiff9 @)&^ clGtdsf] df}Hbft – 167,467,651 – – 167,467,651
o; jif{ yk
yk -dh{/af6 k|fKt_ - 22,933,450 - - 22,933,450
k"FhLs[t - 37,948,997 - - 37,948,997
o; jif{sf] ljqmL - - - - -
;dfof]hg÷k'gM d"Nof°g - - - - -
cfiff9 @)&& clGtdsf] df}Hbft – 228,350,098 – – 228,350,098
kl/iff]wg / k|ef/
>fj0f !, @)&% sf] df}Hbft – 37,243,808 - - 37,243,808
;fnsf] kl/iff]wg - 13,587,223 - - 13,587,223
o; jif{sf] k|ef/ - - - - -
ljqmL - - - - -
;dfof]hg - (36,550) - - (36,550)
;fnsf] kl/iff]wg –
o; jif{sf] k|ef/ - 34,363,759 - - 34,363,759
ljqmL - - - - -
;dfof]hg -dh{/af6 k|fKt_ - 18,900,785 - - 18,900,785
k"FhLut lgdf{0f 2,983,775.00 2,983,775
v'b lstfaL Eofn'

cfiff9 @)&% clGtdsf] df}Hbft – 22,643,811 – – 22,643,811
67
68
a}+s
;km\6j]o/ cGo s'n
ljj/0f VoftL
vl/b ljsf;
k/n df]n
>fj0f !, @)&% sf] df}Hbft - 58,097,426 - - 58,097,426
o; jif{ yk - - - - -
yk - - - - -
k"FhLs[t - 106,455,282 - - 106,455,282
o; jif{sf] ljlqm - - - - -
cfiff9 @)&^ clGtdsf] df}Hbft - 164,552,707 - - 164,552,707
PgPdla a}+s lnld6]8

o; jif{ yk
yk -dh{/af6 k|fKt_ - 22,933,450 - - 22,933,450
k"FhLs[t - 37,349,497 - - 37,349,497
o; jif{sf] ljlqm - - - - -
cfiff9 @)&& clGtdsf] df}Hbft - 224,835,654 - - 224,835,654
kl/iff]wg / k|ef/
>fj0f !, @)&% sf] df}Hbft - 36,043,217 - - 36,043,217

;fnsf] kl/iff]wg - 13,100,691 - - 13,100,691
o; jif{sf] k|ef/ - - - - -
ljlqm - - - - -
;dfof]hg - - - - -
;fnsf] kl/iff]wg
o; jif{sf] k|ef/ - 33,925,800 - - 33,925,800
ljlqm - - - - -
;dfof]hg -dh{/af6 k|fKt_ - 18,900,785 - - 18,900,785
k"FhLut lgdf{0f 2,983,775 2,983,775
v'b lstfaL Eofn' -

cfiff9 @)&% clGtdsf] df}Hbft - 22,054,209 - - 22,054,209
:yug s/ ;DklQ 4.15
g]kfn /fi6« a}+ssf] lgb]{lzsfsf] cg';f/, :yug s/ ;DklQsf] ;Dk"0f{ /sd lgodgsf/L sf]ifdf hDdf ul/Psf] 5 . NAS )( adf]lhd :yug
cfos/ ;DklQ÷bfloTj to ul/Psf] 5 .
;d"x a}+s
cfiff9 d;fGt @)&& cfiff9 d;fGt @)&&
ljj/0f
v'b :yug s/ v'b :yug s/
:yug s/ ;DklQ :yug s/ bfloTj :yug s/ ;DklQ :yug s/ bfloTj
;DklQ÷bfloTj ;DklQ÷bfloTj
c:yfO{ leGgtfdf :yug s/
a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{
46,940,471 46,940,471 - 46,940,471 46,940,471 -
tyf ;fk6L
u|fxsnfO{ lbPsf] shf{ tyf ;fk6L 4,057,791,136 4,126,649,722 (68,858,586) 4,057,791,136 4,057,791,136 -
nufgL ;DklQ - - - - - -
lwtf]kqdf nufgL 11,729,455 3,797,712 7,931,743 - (427,936) 427,936
;DklQ / pks/0f 1,968,881,228 1,902,085,851 66,795,377 1,940,900,858 1,881,643,171 59,257,687
kl/eflift sd{rf/L nfe of]hgf 315,483,440 - 315,483,440 293,901,087 293,901,087
k§f bfloTj - - - - - -
Joj:yf 7,076,989 - 7,076,989 5,544,336 - 5,544,336
c:yfO{ leGgtfdf :yug s/ 1,922,370,816 1,823,842,127 98,528,689 1,903,523,366 1,795,784,052 107,739,314
ut jif{sf]] afFsL s/ 3f6fdf :yug s/ 156,681,766.11 - 156,681,766 156,681,766 - 156,681,766
s/sf] b/df kl/jt{gn] l;h{gf ePsf]
- -
:yug s/
v'b :yug s/ ;DklQ÷-bfloTj_, cfiff9
255,210,455 264,421,080
d;fGt @)&&
:yug s/ ;DklQ÷bfloTj, >fj0f ! @)&^ (65,559,281) (70,040,593)
;fnsf] :yflkt÷l/e;{n 189,651,174 194,380,487
gfkmf gf]S;fg vftfdf
92,660 (3,561,365)
b]vfOPsf] :yug s/ vr{÷-cfo_
cGo lj:t[t cfodf b]vfOPsf] :yug s/
8,106,470 7,032,350
vr{÷-cfo_
OlSj6Ldf l;w} b]vfOPsf] :yug s/
(197,850,302) (197,851,472)
vr{÷-cfo_ -dh{/af6 k|fKt_
;fljssf] cf]d 8]enkd]G6 a}+s lnld6]8af6 k|fKt ?= 197,851,472 nfO{ :yug s/ ;DklQdf ;fl/Psf] 5 .
;fljssf] cf]d
PgPdlasf] :yug s/ PL/OCI df
ljj/0f 8]enkd]G6 :yug s/ c=Nof= hDdf hDdf
;DklQ hgfO{Psf]
;DklQ
PL df hgfO{Psf] 23,339,687 14,396,723 37,736,410 (7,032,350) 30,704,060
OCI df hgfO{Psf] 46,700,906 183,454,749 230,155,655 3,561,365 233,717,020
hDdf 70,040,593 197,851,472 267,892,065 (3,470,985) 264,421,080
69
;d"x a}+s
cfiff9 d;fGt @)&^ cfiff9 d;fGt @)&^
ljj/0f
:yug s/ v'b :yug s/ :yug s/ v'b :yug s/
:yug s/ ;DklQ :yug s/ ;DklQ
bfloTj ;DklQ÷bfloTj bfloTj ;DklQ÷bfloTj
a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{
34,147,985 34,147,985 - 34,147,985 34,147,985 -
tyf ;fk6L
u|fxsnfO{ lbPsf] shf{ tyf ;fk6L 1,364,777,431 1,407,356,962 (42,579,530) 1,364,777,431 1,364,777,431 -
nufgL ;DklQ - - - - - -
lwtf]kqdf nufgL - (322,258) 322,258 - (1,016,836) 1,016,836
;DklQ / pks/0f 1,734,188,938 1,719,114,233 15,074,704 1,698,480,217 1,693,307,503 5,172,714
kl/eflift sd{rf/L nfe of]hgf 217,064,310 - 217,064,310 198,629,898 198,629,898
k§f bfloTj 8,271,373 - 8,271,373 8,271,373 - 8,271,373
Joj:yf 9,078,445 - 9,078,445 9,078,445 - 9,078,445
c:yfO{ leGgtfdf :yug s/ 1,010,258,544 948,089,076 62,169,468 994,015,605 927,364,825 66,650,780
ut jif{sf]] afFsL s/ 3f6fdf :yug s/ 3,389,812.88 - 3,389,813 3,389,813 - 3,389,813
s/sf] b/df kl/jt{gn] l;h{gf ePsf]
-
:yug s/
v'b :yug s/ ;DklQ÷-bfloTj_, cfiff9
65,559,281 70,040,593
d;fGt @)&^
:yug s/ ;DklQ÷bfloTj, >fj0f ! @)&% (64,066,990) (66,869,011)
;fnsf] :yflkt÷l/e;{n 1,492,290 3,171,581
gfkmf gf]S;fg vftfdf
(1,877,083) (3,439,237)
b]vfOPsf] :yug s/ vr{÷-cfo_
384,793 267,656
vr{÷-cfo_
- -
vr{÷-cfo_
70
cGo ;DklQ 4.16
;d"x a+}s
ljj/0f
ljqmLsf nflu pknAw ;DklQx? - - - -
cGo u}}/ a}+lsË ;DklQx? - - - -
e'QmfgL x'g afFsL ljN; - - - -
p7\g afFsL cf;fdL 177,237,063 55,465,547 153,279,031 29,268,898
lng afFsL cfDbfgL 28,190,766 16,847,224 28,190,766 16,847,224
k"j{ e'QmfgL tyf lgIf]k 115,777,913 72,841,593 115,668,513 72,749,604
cfos/ hDdf 53,479,640 63,703,616 53,479,640 63,703,616
:yug sd{rf/L vr{ 1,085,590,826 739,878,746 1,085,590,826 739,878,746
cGo M
;'g tyf ;'g Jofkf/sf nflu cu|Ld e'QmfgL - 228,747,129 - 228,747,129
d;nGb df}Hbft 37,789,991 18,718,339 37,184,357 17,771,668
OGwgsf] df}Hbft - - - -
Gold Markup - 32,513,857 - 32,513,857
cGo 4,414,637 1,177,807 - 392,868
hDdf 1,502,480,835 1,229,893,858 1,473,393,132 1,201,873,611

cfiff9 d;fGt @)&& df /x]sf] ;fljssf] Bank of Asia sf] cfO{=lk=cf]=sf] k|flKt tyf Soflk6n dr]{G6df /x]sf] df}Hbftsf] Joj:yf qmdzM
? %%,$$,##^ / ? 2,763,544 /x]sf] 5 / ;f]nfO{ cf;fdL / gub tyf gub ;dfgaf6 qmdz 36fO{Psf] 5 .
71
a}+s tyf ljQLo ;+:yfnfO{ ltg{ afFsL 4.17
;d"x a+}s
ljj/0f
gubL ahf/af6 lgIf]k - - - -
cGt/a}+lso n]gb]g - - - -
cGo a}+s tyf ljQLo ;+:yfaf6 lgIf]k - - - -
/fkm;fkm vftf - - - -
cGo a}+s tyf ljQLo ;+:yfaf6 lgIf]k 3,150,014,840 624,364,996 3,150,014,840 1,875,151,251
hDdf 3,150,014,840 624,364,996 3,150,014,840 1,875,151,251
4.18
g]kfn /fi6« a}+snfO{ ltg{ afFsL
;d"x a+}s
ljj/0f
g]kfn /fi6« a}+saf6 k'gM k|fKt C0f 548,002,033 585,303,362 548,002,033 585,303,362
xfn ;fljssf] t/ntfsf] ;'ljwf - - - -
g]kfn /fi6« a}+saf6 n]G8/ ckm nf:6 l/;6{ ;'ljwf - - - -
k'gM vl/b ;Demf}tfdf ljlqm ul/Psf] ;]So'l/l6hx? - - - -
g]kfn /fi6« a}+snfO{ lbg' kg]{ cGo aSof}tf 4,284,499,510 2,618,219,710 4,284,499,510 2,618,219,710
hDdf 4,832,501,544 3,203,523,072 4,832,501,544 3,203,523,072
o; a}+sn] g]kfn /fi6« a}+saf6 k"g{ljQLo shf{ ;'ljwf (Refinance facility) lnPsf] 5 h'g c;f/ d;fGt @)&& df ?= %$*,))@,)## /x]sf] 5 . of] ;'ljwf
hnljB't tyf xf]6n kl/of]hgfdf nufgL /x]sf u|fxsx?sf tyf e'sDk lkl8tx?sf nflu Aofh b/ ;'ljwf cg'?k lnOPsf] xf] .
4.19
8]l/e]l6e -Jo"TkGg_ ljQLo pks/0fx?
;d"x a+}s
ljj/0f
Jofkf/sf] lglDt
Jofhb/ :jfk - - - -
d'b|f :jfk 1,929,216,805 1,886,751,200 1,929,216,805 1,886,751,200
clu|d ljlgdo ;Demf}tf 8,048,554,459 6,014,776,452 8,048,554,459 6,014,776,452
cGo 30,441,406 556,846,777 30,441,406 556,846,777
hf]lvd Joj:yfkgsf] lglDt - -
Jofhb/ :jfk - - - -
d'b|f :jfk - - - -
clu|d ljlgdo ;Demf}tf - - - -
cGo - - - -
hDdf 10,008,212,670 8,458,374,429 10,008,212,670 8,458,374,429
Jo"TkGg ljQLo pks/0f eGgfn] v'b d"No ;DalGwt Jofh b/, ljQLo pks/0fsf] d"No tyf cGosf] ptf/r9fjdf lge{/ /xg] ub{5 . Jo"TkGg ljQLo pks/0fnfO{
;'?df / To;kl5 km]o/ d"Nodf dfkg ul/G5 / Jofkf/Ls gfkmf gf]S;fgnfO{ SOPL sf] v'b Jofkf/Ls cfDbfgLdf hgfO{G5 . l/kf]{l6Ë ldltdf forward market
rate k|of]u ul/ km]o/ d"Nodf hgfO{G5 .
4.20
u|fxsaf6 lgIf]k bfloTj
;d"x a+}s
ljj/0f
;+:yfks u|fxs
cfjlws lgIf]k 33,198,582,895 28,320,801,308 33,198,582,895 28,370,801,308
dfu lgIf]k 9,938,961,813 8,951,169,615 10,782,602,657 7,794,742,075
rfn' lgIf]k 8,115,763,797 5,494,378,104 8,115,763,797 5,494,378,104
cGo 4,872,652,056 5,795,411,079 4,872,652,056 5,795,411,079
72
;d"x a+}s
ljj/0f
JolQmut u|fxs M
cfjlws lgIf]k 36,753,374,336 21,034,039,618 36,753,374,336 21,034,039,618
art lgIf]k 38,986,251,258 28,928,443,210 37,517,098,463 27,845,721,815
rfn' lgIf]k 263,384,873 188,742,494 263,384,873 188,742,494
cGo 156,909,276 117,679,219 156,909,276 117,679,219
hDdf 132,285,880,304 98,830,664,647 131,660,368,354 96,641,515,712
$=@)=! M u|fxsaf6 k|fKt lgIf]ksf] d'b|f adf]lhd ljZn]if0f

;d"x a+}s
ljj/0f
g]kfnL ?k}+of 126,800,932,313 93,284,403,713 126,175,420,362 91,095,254,778
ef/tLo ?k}Fof - - - -
cd]l/sg 8n/ 4,032,292,743 4,222,411,207 4,032,292,743 4,222,411,207
u|]6 lj|6]g kfpG8 9,675,257 24,019,388 9,675,257 24,019,388
o"/f] 1,231,994,351 1,098,259,906 1,231,994,351 1,098,259,906
hfklgh P]g - 8,288,556 - 8,288,556
rfOlgh o'cfg 198,010,966 183,800,655 198,010,966 183,800,655
cGo 12,974,674 9,481,223 12,974,674 9,481,223
hDdf 132,285,880,305 98,830,664,647 131,660,368,354 96,641,515,712
;fk6L 4.21
o; a}+sn] cGt/fli6«o ljQLo lgud -cfO{Pkm;L_af6 USD !%) nfv, ;L8L;L ;d'xaf6 USD !%) nfv / n3' tyf dWod a08, P;P, nShdau{af6
?= !,^(%=^ nfv a}b]lzs C0f lnPsf] 5 . ;f] C0f dWo] s]xL cflz+s e'QmfgL ePsf] 5 .
;d"x a+}s
ljj/0f
cfGtl/s ;fk6L
g]kfn ;/sf/ - - - -
cGo ;+:yf 1,301,841,701 1,360,240,209 - -
cGo - - - -
hDdf 1,301,841,701 1,360,240,209 - -
ljb]zL ;fk6L
ljb]zL a}+s tyf ljQLo ;+:yf 3,416,310,000 3,468,060,000 3,416,310,000 3,468,060,000
ax'kIfLo ljsf; a}+sx? - - - -
cGo ;+:yf - - - -
hDdf 3,416,310,000 3,468,060,000 3,416,310,000 3,468,060,000
hDdf 4,718,151,701 4,828,300,209 3,416,310,000 3,468,060,000
Joj:yf 4.22
;d"x a+}s
ljj/0f
nfk/jfxLsf] lglDt Joj:yf - - - -
k'gM ;+/rgfsf] lglDt Joj:yf - - - -
rln/x]sf] sfg'gL tyf s/ d'2fsf] lglDt Joj:yf - - - -
cgl/o; ;Demf}tfsf] lglDt Joj:yf - - - -
cGo 2,125,593 224,219 - -
hDdf 2,125,593 224,219 - -
73
$=@@=! M Joj:yfdf ePsf] ptf/ r9fa
;d"x a+}s
ljj/0f
>fj0f !, sf] df}Hbft 73,556 73,556 - -
o; jif{df ul/Psf] Joj:yf - 135,665 - -
o; jif{df k|of]u ul/Psf] Joj:yf - - - -
o; jif{df ljkoo{ ul/Psf] Joj:yf 2,052,037 14,999 - -
;'ljwf lnOPsf] 5'6 - - - -
cfiff9 d;fGtsf] df}Hbft 2,125,593 224,219 - -
cGo bfloTj 4.23

;d"x a+}s
ljj/0f
kl/eflift sd{rf/L nfe of]hgf;DalGw bfloTj 113,307,933 73,230,653 95,134,118 59,445,250
nfdf] ljbfsf] nflu Joj:yf 210,361,689 138,853,762 198,349,491 128,750,654
cNksflng sd{rf/L nfe 2,091,720 1,028,442 53,029 -
ltg{ afFsL ljN; 67,457,885 97,620,487 67,457,885 97,620,487
;fx' / lbg afFsL 2,865,580,074 1,374,872,190 1,769,190,932 923,806,589
lgIf]kdf ltg{ afFsL Jofh 599,471,919 419,841,689 599,471,919 419,841,689
;fk6Ldf ltg{ afFsL Jofh 36,691,970 38,556,051 35,892,480 38,531,865
:yug cg'bfg cfosf] bfloTj - 2,233,207 - -
tLg{ afFsL nfef+z 6,069,100 5,128,793 6,069,100 5,128,793
ljQLo lnh leqsf] bfloTj - 8,271,373 - 8,271,373
ltg{ afFsL sd{rf/L af]g; 292,926,751 379,065,397 270,533,847 360,889,315
cGo M - -
tLg{ afFsL e'QmgLdf s/ s§L 127,784,903 103,798,365 125,790,318 102,551,154
tLg{ afFsL n]vfk/LIf0f z"Ns 1,484,075 1,258,075 1,344,700 1,118,700
cGo 4,739,952 32,194,889 - -
hDdf 4,327,967,972 2,675,953,373 3,169,287,821 2,145,955,868
$=@#=!= lgwf{l/t sd{rf/L bfloTj

cg'dflgt OsfO{ ljlw k|of]u ul/ jflif{s ?kdf :jtGq ljdfl°s d"Nof+sgstf{ åf/f kl/eflift nfe bfloTj -defined benefit obligation_ u0fgf ul/G5 . kl/eflift
of]ubfg of]hgf -defined contribution plan_ sf] ?kdf a}+sn] cfgf] sd{rf/Lx?nfO{ ;+rosf]if of]ubfg ;+rfng u/]sf] 5 . ;fy} sd{rf/L ;]jf cGtu{t pkbfg
e'QmfgLsf] nflu a}+sn] kl/eflift nfe of]hgf ;+rfng u/]sf] 5 . kl/eflift of]ubfg cGtu{t a}+sn] Ps :jtGq ?kdf ;+rfng u/]sf] cjsfz sf]ifdf e'QmfgL ug]{
u/]sf] 5 / ;f] e'QmfgLnfO{ ;+rfng vr{df b]vfPsf] 5 . ;f] e'QmfgL u/]kl5 a}+sdf s'g} klg bfloTj afFsL /xFb}g . kl/eflift nfe of]hgsf] bfloTj ePsf] kl/eflift
nfe bfloTjsf] jt{dfg d"Nodf ;DklQ of]hgf -Plan Assets_ sf] km]o/ Eofn' 36fP/ afFsL ePsf] /sd a'‰g' k5{ . of] bfloTjx? ljdfl°s cg'dfgsf cfwf/df
cf+sng ul/Psf x'G5g\ .
ljQLo cj:yfsf] ljj/0fdf b]vfOPsf] /sdx?

;d"x a+}s
ljj/0f
cgkmG8]8 bfloTjsf] cfhsf] d'No 257,601,675 153,625,139 230,785,294 130,414,488
kmG8]8 bfloTjsf] cfhsf] d'No 394,047,064 257,307,396 394,047,064 257,307,396
s'n bfloTjsf] cfhsf] d'No 651,648,739 410,932,535 624,832,358 387,721,884
;'ljwf of]hgf ;DklQsf] km]o/ Eofn' 298,912,946 197,862,146 298,912,946 197,862,146
v'b bfloTjsf] cfhsf] d'No 325,919,412 189,859,738 325,919,412 189,859,738
kl/eflift nfe bfloTjsf] n]vfs[t bfloTj 651,648,739 410,932,535 624,832,358 387,721,884
74
$=@#=@= ;'ljwf of]hgf ;DklQ
;d"x a+}s
ljj/0f
;'ljwf of]hgf ;DklQdf ;+nUg - - - -
OlSj6L ;]So'l/6Lh - - - -
;/sf/L aG8 - - - -
a}+s lgIf]k 298,912,946 130,819,168 298,912,946 130,819,168
cGo - - - -
hDdf 298,912,946 130,819,168 298,912,946 130,819,168
$=@#=#= kl/eflift ;'ljwf of]hgf bfloTjsf] cfhsf] Eofn'df ptf/r9fj

;d"x a+}s
ljj/0f
>fj0f ! sf] nfe of]hgf bfloTj 517,241,553 294,791,246 496,886,808 275,062,069
ljdfl°s gf]S;fgL 75,209,613 27,201,771 75,051,376 25,980,978
of]hgfaf6 k|fKt nfe (56,002,609) (18,960,091) (53,137,738) (17,729,820)
rfn' ;'ljwf vr{ / Jofh 115,200,182 107,899,609 106,031,912 104,408,657
ciff9 clGtdsf] nfe of]hgf bfloTj 651,648,739 410,932,535 624,832,358 387,721,884
$=@#=$M ;'ljwf of]hgf ;DklQsf] cfhsf] km]o/ Eofn'df ptf/r9fj

;d"x a+}s
ljj/0f
>fj0f ! sf] nfe of]hgf bfloTj -dh{/ ;lxt_ 254,497,664 130,819,168 254,497,664 130,819,168
of]hgfdf lbPsf] of]ubfg 59,445,250 60,864,641 59,445,250 60,864,641
;fne/ ltl/Psf] nfe (23,309,033) (9,419,548) (23,309,033) (9,419,548)
ljdfl°s gfkmf gf]S;fgL 8,279,065 15,597,885 8,279,065.00 15,597,885
;'ljwf of]hgf ;DklQaf6 ck]lIft nfe - - - -
cfiff9 clGtdsf] ;'ljwf of]hgf ;DklQsf] km]o/ Eofn' 298,912,946 197,862,146 298,912,946 197,862,146
$=@#=%= gfkmf gf]S;fg ljj/0fdf b]vfOPsf]] /sd

;d"x a+}s
ljj/0f
rfn' ;'ljwf vr{ 81,436,423 81,836,905 74,074,087 81,051,928
bfloTjdf Jofh 74,746,591 34,162,523 73,057,784 32,469,867
hDdf 156,183,014 115,999,428 147,131,871 113,521,795
$=@#=^M cGo lj:t[t cfodf b]vfOPsf] /sd

;d"x a+}s
ljj/0f
ljdfl°s gfkmf gf]S;fg (17,561,568) (2,932,011) (17,970,646) (888,969)
hDdf (17,561,568) (2,932,011) (17,970,646) (888,969)
$=@#=& M ljdfl°s cg'dfgx?

;d"x a+}s
ljj/0f
5'6 b/ 9.00% 9.00% 9.00% 9.00%
eljiodf x'g] tnjdf j[l2 7.00% 8.00% 7.00% 8.00%
lkmtf{ b/ 16.00% 16.00% 16.00% 16.00%
;xfos sDkgLx?sf] ;DklQ of]hgf /x]sf] 5}g . ljdfl°s k|ltj]bgsf] cfwf/df a}+sn] pkbfgsf] /sd gful/s nufgL sf]ifdf hDdf ug]{ u/]sf] 5 .
75
hf/L ul/Psf] C0fkq 4.24
;d"x a+}s
ljj/0f
lgisflzt ul/Psf] C0fkq -;]So'l/l6h_ sf] km]o/ Eofn'nfO{
– – – –
gfkmf gf]S;fgdf b]vfOPsf]
ckn]lvt d'Nodf lgisflzt ul/Psf] C0fkq
2,279,834,432 2,239,236,412 2,279,834,432 2,239,236,412
-;]So'l/l6h_
hDdf 2,279,834,432 2,239,236,412 2,279,834,432 2,239,236,412
a}+såf/f ^ kmfu'g @)&! Dff ?= %) s/f]8 a/fa/sf] ckl/jt{glzn æ&Ü PgPdla C0fkq @)&&Æ hf/L ul/Psf] lyof] . k"0f{ ?kdf cfj]bg k/]sf] ;f] C0fkqsf] cjlw
% jif{ ^ dlxgf /x]sf] 5 . o; a}+sn] bz jif{sf] cjwLsf] nflu !)Ü Jofh b/df ? !,))) cª\lst d"No ePsf] tL; nfv lsQf C0fkq hf/L u/]sf] lyof] .
;fj{hlgs lgisfzgaf6 ? ((,%)%,))) a/fa/sf] ((,%)% lsQf / lglh Kn];d]G6af6 ? !,%*%,))),))) a/fa/sf] !,%*%,))) lsQf Subscribe EfPsf] lyof] .
C0fkq u|fxsx?nfO{ ldlt @)&% r}q @( ut] clGtd afF8kmfF8 u/L ?= !,^*$,%)%,))) a/fa/sf] C0fkq hf/L ul/Psf] lyof] / o;sf] kl/kSj ldlt -Maturity
Date_ @( r}q @)*% /x]sf] 5 . hf/L ul/Psf] C0fkqnfO{ kl/iff]lwt nfutdf b]vfO{Psf] 5 .
;'/If0f g/flvPsf] ;xfos cfjlws bfloTj 4.25

;d"x a+}s
ljj/0f
r'Qmf x'g] cu|flwsf/ z]o/ – – – –
r'Qmf gx'g] cu|flwsf/ z]o/ – – – –
cGo – – – –
hDdf – – – –
4.26
z]o/ k"FhL
;d"x a+}s
ljj/0f
;fwf/0f z]o/ 13,950,987,467 9,618,162,652 13,950,987,467 9,618,162,652
kl/jTo{ cu|flwsf/ z]o/ - - - -
r'Qmf gx'g] -Ol/l8d]jn_ cu|flwsf/ z]o/ - - - -
k/lkRo'cn C0f - - - -
hDdf 13,950,987,467 9,618,162,652 13,950,987,467 9,618,162,652
$=@^=! M ;fwf/0f z]o/

a}+s
ljj/0f
clws[t k"FhL
!^),))),))) ;fwf/0f z]o/ k|lt ?= !)) 16,000,000,000 10,000,000,000
hf/L k"FhL
!#(,%)(,*&% ;fwf/0f z]o/ k|lt ?= !)) 13,950,987,467 9,618,162,652
r'Qmf k"FhL
!#(,%)(,*&% ;fwf/0f z]o/ k|lt ?= !)) 13,950,987,467 9,618,162,652
hDdf 13,950,987,467 9,618,162,652
76
ljleGg jif{x?df a}+ssf] r'Qmf k"FhLdf lgDg lnlvt kl/jt{g ePsf 5g\ .
cfly{s jif{x? r"Qmf k"FhL ?= s}lkmot
@))^÷)& -@)^#÷^$ lj= ;+ _ 199,540,600 #)Ü af]g; z]o/ hfl/
@))&÷)* -@)^$÷^% lj= ;+ _ 1,000,000,000 !M$ xsk|b z]o/ hfl/
@))*÷)( -@)^%÷^^ lj= ;+ _ 1,424,641,350 !)Ü af]g; z]o/ tyf #)Ü xsk|b z]o/ hfl/
cf=j= @))*÷)( sf] laqmL gePsf] %#,%*^=%) lsQf xsk|b z]o/ lnnfd a9fa9df
@))(÷!) -@)^^÷^& lj=;+_ 1,651,650,000 laqmL ul/Psf] tyf &!%,))) lsQf ;fwf/0f z]o/sf] yk goFf lgisfzg ul/Psf] .
z]o/ lk|ldodsf] n]vf+sg ;d]t ul/Psf] 5 .
!)M@!=)(! xsk|b z]o/ tyf ljqmL gePsf] pQm xsk|b z]o/x? lnnfd a9fa9df
@)!)÷!! -@)^&÷^* lj=;+_ 2,000,000,000
ljqmL ul/Psf
@)!#÷!$ -@)&)÷&! lj=;+_ 2,400,000,000 @)Ü af]g; z]o/ hfl/
@)!%÷!^ -@)&@÷&# lj=;+_ 4,154,559,320 uflePsf ;+:yfsf z]o/ wgLx?nfO{ k|bfg ul/Psf] z]o/
@)!%÷!^ -@)&@÷&# lj=;+_ 4,486,924,066 *Ü af]g; z]o/ hfl/
@)!^÷!& -@)&#÷&$ lj=;+_ 5,430,062,466 PkmPddf]] sf] cltl/St nufgL ?=($#,!#*,$))
@)!^÷!& -@)&#÷&$ lj=;+_ 6,461,774,334 !(Ü af]g; z]o/ hfl/
@)!&÷!* -@)&$÷&% lj=;+_ 7,603,290,634 yk ;fj{hlgs lgZsfzg (FPO) hf/L
@)!*÷!( -@)&%÷&^ lj=;+_ 9,618,162,652 cf=j= @)&#÷&$ sf] !%Ü / cf=j= @)&$÷&% sf] !)Ü af]g; z]o/ hfl/
cf=j= @)&%÷&^ sf] @!Ü af]g; z]o/ hfl/ / ;fljssf] cf]d 8]enkd]G6 a}+s
@)!(÷@) -@)&^÷&& lj=;+_ 13,950,987,467
lnld6]8;Fu dh{/ kl5 !M)=&^ :jfk cg'kftdf ? !,(!!,%&(,)%^ sf] z]o/ hfl/
cfiff9 @)&& d;fGtdf &@,*%%=%! lsQf z]o/ c+flzs /x]sf 5g\ .
$=@^=@= ;fwf/0f z]o/ :jfldTj

a}+s
k|ltzt /sd k|ltzt /sd
:jb]zL :jfldTj 81.46 11,363,816,285 77.77 7,480,004,650
g]kfn ;/sf/ - - - -
s ju{sf Ohfht k|fKt ;+:yfx? - - - -
cGo Ohfht k|fKt ;+:yfx? - - - -
cGo ;+:yfx? 11.42 1,593,733,511 13.70 1,317,708,100
;j{;fwf/0f 70.03 9,770,082,774 64.07 6,162,296,550
cGo - - - -
j}b]lzs :jfldTj 18.54 2,587,171,182 22.23 2,138,158,002
hDdf 100.00 13,950,987,467 100.00 9,618,162,652
77
cfiff9 d;fGt @)&& df a}+ssf] )=%Ü jf ;f] eGbf a9L z]o/ :jfldTj /x]sf] z]o/wgLx? o; k|sf/ 5g\ .
z]o/xf]N8/x?sf] gfd z]o/ lsQf wf/0f Ü
!= Pkm Pd cf], g]b/Nof08; 19,781,429 14.18
@= sd{rf/L ;+rosf]if 7,984,840 5.72
#= o+u lnog l/oN6L P;= 8L= Pg= lj Pr 8L=,
6,090,281 4.37
dn]l;of
$= ufO{qL Oge]:6d]G6 P08 Dofg]hd]G6 -k|f=_ ln= 2,831,378 2.03
%= gGb lszf]/ /f7L 2,433,289 1.74
^= wgGho k|;fb cfrf{o 2,207,403 1.58
&= ;'gLn s'df/ uf]zfnL 1,496,156 1.07
*= ;Gtf]if /f7L 1,399,268 1.00
(= ;'zLn s'df/ uf]zfnL 1,361,183 0.98
!)= kjg s'df/ uf]Nof0f 1,334,696 0.96
!!= of]u]Gb| nfn k|wfg 1,316,893 0.94
!@= ;Gtf]if b]lj d'/f/sf 1,147,864 0.82
!#= k'?iff]Qd nfn ;+f3fO{ 1,044,224 0.75
!$= an/fd Gof}kfg] 793,692 0.57
!%= lbgjGw' cu|jfn 773,944 0.55
!^= cgGt s'df/ uf]Nof0f 742,496 0.53
hu]8f 4.27
;d"x a+}s
ljj/0f
a}wflgs hu]8f sf]if 3,035,326,681 2,141,571,472 3,010,879,579 2,123,306,659
;6xL ;lds/0f sf]if 102,426,313 78,376,972 102,426,313 78,376,972
;+:yfut ;fdflhs pQ/bfloTj sf]if 24,394,685 49,146,943 23,390,919 48,442,603
k"FhL lkmtf{ hu]8f sf]if 500,000,000 400,000,000 500,000,000 400,000,000
lgofds sf]if 884,132,928 818,733,064 884,132,928 818,733,064
nufgL ;dfof]hg sf]if 11,500,000 10,000,000 11,500,000 10,000,000
k"FhLut hu]8f sf]if - - 603,656,544 -
;DklQ k"gM d"Nof°g sf]if - -
km]o/ Eofn' sf]if (10,109,962) (5,092,298) (10,109,962) (5,543,798)
nfef+z ;lds/0f sf]if - -
ljdfl°s gfkmf gf]S;fg (67,764,501) (51,397,994) (66,886,117) (48,915,471)
ljif]z sf]if - - - -
cGo sf]if
– :yug s/ sf]if 11,445,500 5,997,582 - -
– k"FhL ;dfof]hg sf]if 57,326,449 57,326,449 57,326,449 57,326,449
– sd{rf/L bIftf j[l2 sf]if -tflnd sf]if_ 693,902 - 693,902 -
– sd{rf/L /fxt sf]if 10,000,000 10,000,000 10,000,000 10,000,000
– cGo sf]if 623,692,726 4,526,568 - -
hDdf 5,183,064,720 3,519,188,757 5,127,010,555 3,491,726,477
– OlSj6Ldf ePsf] kl/jt{g ;DaGwL ljj/0fdf b]vfO{Psf cGo sf]ifx?df C0fkq e'QmfgL sf]if, sd{rf/L clej[l4 sf]if, ;+:yfut ;fdflhs pQ/bfloTj sf]if, nufgL
;dfof]hg sf]if, k""FhL ;dfof]hg sf]if, sd{rf/L /fxt sf]if, k"FhLut hu]8f sf]if tyf ljdfl°s nfe÷xfgL kb{5g\ .
– a}+sn] cf=j= @)&%÷&^ b]vL sd{rf/Lsf] >Ldfg\÷>LdftL, ;Gtfg jf cfkm}+ s'g} uDeL/ k|sf/sf] /f]uaf6 u|;Lt eO{ jf s'g} uDeL/ k|sf/sf] k|fs[lts 36gf eO{ jf s'g}
cGo uDeL/ sf/0fn] tLj| cfly{s ;°6 k/]sf a]nf /fxt :j?k ;xof]u x]t' ?= !),))),)))÷– sf] sd{rf/L /fxt sf]if :yfkgf ul/Psf] 5 . of]
sf]ifnfO{ Tier 2 Capital df u0fgf ul/Psf] 5 .
– g]kfn /fi6« a}+saf6 hf/L dh{/ tyf PlSjlh;g ljlgodjfnL @)&# cg';f/ cf]d 8]e]nKd]G6 a}+s;Fusf] dh{/af6 l;h{gf ePsf] :jfk cg'kftsf] km/s
?= 603,656,544÷– nfO{ k"FhLut hu]8f sf]ifdf u0fgf ul/Psf] 5 . ;f] n]v+fsg a}+s tyf ljQLo ;+:yfx?nfO{ afWosf/L /x]sf] 5 .
78
g]kfn /fi6« a}+ssf] lgb]{zg cg';f/ lgodgsf/L sf]if v8f ul/Psf] 5 . a}+sn] tof/ u/]sf] NFRS Complaint ljQLo ljj/0fdf g]kfn /fi6«
a}+ssf] lgb]{zg adf]lhd ;l~rt d'gfkmf -Retained earnings_ vftfdf vr{ u/L lgodgsf/L sf]ifdf hDdf ul/Psf] 5 . lgodgsf/L sf]ifdf
hDdf ePsf] /sdaf6 nfef+z -gub tyf af]g; z]o/_ ljt/0f ug{ ldNg] 5}g . o; sf]ifdf 5'6\ofOPsf] /sddf NFRS cg';f/sf] ;dfof]hgx?
tn pNn]lvt ul/Psf 5g\ .
@)&& cfiff9
;fljssf] cf]d
d;fGtdf lgofds
ljj/0f cfiff9 d;fGt @)&& cfiff9 d;fGt @)&^ 8]enkd]G6 a}+s
sf]ifaf6
lnld6]8af6 k|fKt
;l/Psf]
shf{ tyf ;fk6Ldf Jofh d'NtjL -sd{rf/L
492,537,377 591,317,341 217,487,203 316,267,166
;lxt_
u}/ a}+lsË ;DklQ -nufgL ;DklQ_ sf]
50,178,392 102,915,862 - 52,737,470
Joj:yf
:yug s/ ;DklQ 264,421,080 70,040,593 197,851,475 3,470,988
ljdfl°s gf]S;fgx? 66,886,117 48,915,471 - (17,970,646)
OlSj6L z]o/x?sf] km]o/ Eofn' ;dfof]hg 10,109,962 5,543,798 47,989,082 43,422,918
hDdf 884,132,929 818,733,064 463,327,760 397,927,896
– g]kfn /fi6« a}+ssf] lgb]{lzsf adf]lhd @)&^ cfiff9 d;fGtsf] shf{ tyf ;fk6Ldf Jofh d'NtjL / u}/ a}+lsË ;DklQ -nufgL ;DklQ_
s/ ;lxt /x]sf] 5 eg] @)&& cfiff9 d;fGtsf] s/ afx]ssf] /x]sf] 5 .
– a}+sn] @)&& c;f]h d;fGt;Dd ;ª\sng u/]sf] Jofh /sd ? (,^%! nfvnfO{ lgodgsf/L sf]ifdf cfDbfgL afFw]sf] 5 . sf]/ a}+ls+u
k|0ffnLsf] kl/jt{g kZrfQ w]/}h;f] shf{sf] Jofh cª\u]|hL kfqf] cg';f/ ;°ng x'g] ePsfn] sl/a kGw« lbgsf] Jofh ;°ng ug{ afFsL
/xg] ub{5 .
79
;+efljt bfloTj / ;+sNk 4.28
ljj/0f ;d"x a+}s

;+efljt bfloTj 42,869,258,079 44,144,526,363 42,869,258,079 44,144,526,363
ljt/0f gul/Psf] ;'ljwfx? 67,808,141,223 43,884,977,705 67,808,141,223 43,884,977,705
k"FhL k|ltj2tf 6,110,765 66,303,121 5,560,765 65,753,121
nLh k||ltj2tf – – – –
d'2f dfldnf 205,357,253 175,096,180 205,357,253 175,096,180
hDdf 110,888,867,320 88,270,903,369 110,888,317,320 88,270,353,369
$=@*=! M ;+efljt bfloTj
ljj/0f ;d"x a+}s
:jLsfo{ / 8s'd]lG6« qm]l86 21,057,495,997 20,275,562,695 21,057,495,997 20,275,562,695
;+sngsf] nflu jLN; 3,509,808,120 5,205,236,496 3,509,808,120 5,205,236,496
clu|d ljlgdo ;Demf}tf – – – –
Uof/]lG6h 18,301,953,962 18,663,727,172 18,301,953,962 18,663,727,172
cG8//fOl6Ë k|ltj2tf – – – –
cGo k|ltj2tf – – – –
hDdf 42,869,258,079 44,144,526,363 42,869,258,079 44,144,526,363
$=@*=@ M ljt/0f gul/Psf] ;'ljwfx?
ljj/0f ;d"x a+}s
ljtl/t gul/Psf] shf{ 9,307,661,920 8,081,845,898 9,307,661,920 8,081,845,898
cf]e/8«fkm\6sf] pkof]u gul/Psf] ;Ldf 7,082,681,029 4,350,254,360 7,082,681,029 4,350,254,360
qm]l86sf8{sf] pkof]u gul/Psf] ;Ldf 1,931,151,142 99,140,074 1,931,151,142 99,140,074
n]6/ ckm qm]l86sf] pkof]u gul/Psf] ;Ldf 33,483,052,874 20,525,761,911 33,483,052,874 20,525,761,911
Uof/]lG6sf] pkof]u gul/Psf] ;Ldf 16,003,594,259 10,827,975,461 16,003,594,259 10,827,975,461
hDdf 67,808,141,223 43,884,977,705 67,808,141,223 43,884,977,705
$=@*=# M k"FhL k|ltj2tf

;DalGwt clwsf/Låf/f :jLs[t ul/Psf] t/ ljQLo ljj/0fdf Joj:yf gul/Psf] k"FhLut vr{
ljj/0f ;d"x a+}s
;DklQ / pks/0fsf] nflu k"FhL k|ltj2tf
:jLs[t / ;Demf}tf ul/Psf] 6,110,765 6,583,583 5,560,765 6,033,583
:jLs[t ul/Psf] t/ ;Demf}tf gul/Psf] – –
hDdf 6,110,765 6,583,583 5,560,765 6,033,583
cd't{ ;DklQsf] nflu k"FhL k|ltj2tf
:jLs[t / ;Demf}tf ul/Psf] – 59,719,538 – 59,719,538
:jLs[t ul/Psf] t/ ;Demf}tf gul/Psf] – –
hDdf – 59,719,538 – 59,719,538
hDdf 6,110,765 66,303,121 5,560,765 65,753,121
$=@*=$ M lnh k|ltj2tf

ljj/0f ;d"x a+}s
;+rflnt lnh k|ltj2tf
a}+s lnhL ePsf] v08df /2 ug{ g;lsg] lnh ;Demf}tfsf] 36Ldf ltg'{ kg]{ eljiosf] /sd
Ps jif{ ggf3]sf] – – – –
Ps jif{ eGbf a9L % jif{ eGbf sd – – – –
% jif{ dflysf] – – – –
hDdf – – – –
ljQ lnh k|ltj2tf
a}+s lnhL ePsf] v08df /2 ug{ g;lsg] lnh ;Demf}tfsf] 36Ldf ltg'{ kg]{ eljiosf] /sd
Ps jif{ ggf3]sf] – – – –
Ps jif{ eGbf a9L % jif{ eGbf sd – – – –
% jif{ dflysf] – – – –
hDdf – – – –
s'n hDdf – – – –
;d'xsf] ;+rflnt lnh k|ltj2tfx? # b]lv ^ dlxgfsf] ;'rgf lbP/ jLgf s'g} hl/jgf /2 ug{ ldNg] vfnsf 5g\, o;y{ NAS 17 nfu' ul/Psf] 5}g .
80
$=@*=%M cfos/ d'2f
s= ;Defljt s/ bfloTj
7"nf s/bftf sfof{non] hf/L u/]sf] ljleGg cfly{s jif{sf] ;+zf]lwt s/ lgwf{/0f cfb]zsf] lj?4 a}+sn] >L ;jf]{r cbfntdf,
>L /fhZj Gofoflws/0fdf tyf >L cfGtl/s /fh:j ljefusf] k|zf;sLo k'g/fjb]gdf ph'/L bfo/ u/]sf] 5 .
PgPdla a}+s lnld6]8
cfly{s jif{ ljj/0f ljjlbt s/ /sd ?=
cf=j= @)^#÷^$ @)&).!!.!% df >L ;jf]{Rr cbfntdf ph'/L bfo/ u/]sf] / clGtd lg0f{o x'g afFsL /x]sf] 33,987,589
cf=j= @)^$÷^% @)&!.)(.@$ df >L ;jf]{Rr cbfntdf ph'/L bfo/ u/]sf] / clGtd lg0f{o x'g afFsL /x]sf] 28,485,319
cfGtl/s /fhZj ljefusf] k|zf;sLo k'g/fjnf]sgsf] lg0f{o cfPsf] / ;f] pk/ a+}sn] ldlt @)&%.)@.)* df /fhZj
cf=j= @)^^÷^& 35,920,682
Gofoflws/0fdf ph'/L btf{ u/]sf]df clGtd lg0f{o x'g afFsL /x]sf]
cfGtl/s /fhZj ljefusf] k|zf;sLo k'g/fjnf]sgsf] lg0f{o cfPsf] / ;f] pk/ a+}sn] ldlt @)&%.)@.)* df /fhZj
cf=j= @)^&÷^* 7,971,316
cfGtl/s /fhZj ljefusf] k|zf;sLo k'g/fjnf]sgsf] lg0f{o cfPsf] / ;f] pk/ a+}sn] ldlt @)&$.)$.!^ df /fhZj
cf=j= @)^*÷^( 5,891,178
cfGtl/s /fhZj ljefusf] k|zf;sLo k'g/fjnf]sgsf] lg0f{o ldlt @)&^.!!.@* df cfPsf] / a}+sn] ;f] lg0f{o
cf=j= @)^(÷&) 17,415,616
@)&&.)#.)& df k|fKt u/L ;f] pk/ a+}sn] /fhZj Gofoflws/0fdf ph'/L ug]{ k|lqmofdf /x]sf]
cf=j= @)&)÷&! 4,982,475
cf=j= @)&!÷&@ 7,475,620
hDdf 142,129,794
tTsflng lSng OghL{ 8]enKd]G6 a}+s lnld6]8
cfGtl/s /fhZj ljefusf] k|zf;sLo k'g/fjnf]sgsf] lg0f{o cfPsf] / ;f] pk/ a+}sn] ldlt @)&^.)%.!( df /fhZj
cf=j= @)^%÷^^ 5,676,384
cf=j= @)^^÷^& 22,554,593
cf=j= @)^&÷^* 8,237,746
cf=j= @)^*÷^( 4,301,136
cf=j= @)^(÷&) 3,261,429
cf=j= @)&)÷&! 3,780,670
ldlt @)&^.)^.)* df 7"nf s/bftf sfo{no lj?4 cfGtl/s /fhZj ljefudf k|zf;sLo k'g/fjnf]sgsf] nfuL
cf=j= @)&!÷&@ 4,503,387
ph'/L bfo/ u/]sf] / ;f]sf] lg0f{o x'g afFsL /x]sf]
hDdf 52,315,345
tTsflng k|'8]G;Lon kmfOgf; lnld6]8
ldlt @)&).)&.@( df cfGtl/s /fhZj ljefudf k|zf;sLo k'g/fjnf]sgsf] nfuL ph'/L bfo/ u/]sf] / clGtd
cf=j= @)^%÷^^ 5,659,272
lg0f{o x'g afFsL /x]sf]
hDdf 5,659,272
tTsflng e[s'6L 8]enKd]G6 a}+s lnld6]8
ldlt @)&^.)$.)& df 7"nf s/bftf sfo{no lj?4 cfGtl/s /fhZj ljefudf k|zf;sLo k'g/fjnf]sgsf] nfuL
cf=j= @)&!÷&@ 209,137
ph'/L bfo/ u/]sf]
hDdf 209,137
tTsflng cf]d 8]enKd]G6 a}+s lnld6]8
ljleGg cbfntdf ph'/L bfo/ u/L km};fnf cfpg afFsL 5,043,705
hDdf 5,043,705
s'n 205,357,253
81
clGtd lg0f{o x'g afFsL /x]sf] x'gfn] s'n ljjflbt s/ /sd ?= @)%,#%&,@%#÷– cg';'rL $=@*=% df cfos/ jfkt ;Defljt bfloTj lzif{sdf b]vfO{Psf] 5 / yk
bfloTjsf] nflu JoJ:yf ul/Psf] 5}g .
cf=j= @)&^÷&& sf]] cGTo ;Dddf, PgPdla a}+s ln= cf=j= @)&@÷&# b]lv cf=j= @)&%÷&^, tTsflng lSng OghL{ 8]Enkd]G6 a}+s lnld6]8sf] cf=j= @)&@÷&#, tyf tTsflng
e[s'6L 8]enKd]G6 a}+s lnld6]8 a}+ssf] cf=j= @)&@÷&#, tTsflng cf]d kmfO{gfG; lnld6]8 a}+ssf] cf=j= @)&@÷&#, tTsflng cf]d 8]Enkd]G6 a}+s lnld6]8 a}+ssf] @)&@÷&#
b]lv cf=j= @)&^÷&&, tTsflng dgf:n' ljsf; a}+s lnld6]8 a}+ssf cf=j= @)&@÷&# b]lv cf=j= @)&#÷&$ ;Dd 7"nf s/bftf sfo{noaf6 s/ lgwf{/0f x'g afFsL /x]sf] 5 .
v= o; a}+sn] cf=j= @)&@÷&# sf] bf];|f] q}df;df sdnfbL, sf7df08f}df /x]sf] *) cfgf -@%$# au{ dL_ hUuf rf/ j6f ljQLo ;+:yf ;+nUg ePsf lnnfdL k|lqmofaf6
;fsf/ u/]sf] lyof] . tTsflng hUufwgLn] of] lnnfdL k|lqmof vf/]hLsf] nflu sf7df08f} lhNnf cbfntdf d'4f bfo/ u/L ljrf/flwg cj:yfdf /x]sf] 5 .
82
Jofh cfDbfgL 4.29
shf{ nufgL, FVTPL df dfkg ul/g] nufgL afx]s, gub tyf gub ;dfg, a}+s tyf ljQLo ;+:yfaf6 lng kg]{ cf;fdL nufotaf6 k|fKt
Jofh cfDbfgL o; cGt{ut ;dfj]z ul/Psf] 5 .
;d"x a+}s
ljj/0f
gub tyf gub ;dfg 1,580,681 62,214,239 35,149,953 13,780,049
g]kfn /fi6« a}+saf6 kfpg afFsL - - - -
a}+s tyf ljQLo ;+:yfdf /x]sf]

194,643,447 140,169,449 194,643,447 140,169,449
df}Hbft
a}s tyf ljQLo ;+:yfx/nfO{ shf{ tyf ;fk6L 457,196,556 145,439,154 457,196,556 145,439,154
u|fxsx?nfO{ shf{ tyf ;fk6L 13,600,017,918 10,625,666,262 13,023,073,302 10,172,263,538
lwtf]kqdf nufgL 626,305,260 514,448,520 563,931,081 494,048,717
sd{rf/L shf{ tyf ;fk6L 140,904,138 90,208,322 140,904,138 90,208,322
cGo 28,074,090 29,627,873 28,074,090 26,149,802
hDdf Jofh cfDbfgL 15,048,722,089 11,607,773,819 14,442,972,567 11,082,059,031

g]kfn /fi6« a}+ssf] Jofh cfDbfgL hgfpg] lbzflgb]{z adf]lhd cf=j= @)&^÷&& df ? 37,564,336 Jofh cfDbfgL 36fO{ Jofh d"NtaLdf /flvPsf] 5 .
Jofh vr{ 4.30
;d"x a+}s
ljj/0f
a}s tyf ljQLo ;+:yfx?nfO{ ltg{ afFsL shf{
38,024,135 69,566,217 38,024,135 69,566,217
;fk6
g]kfn /fi6« a}+snfO{ ltg{ afFsL 21,444,624 17,217,476 21,444,624 17,217,476
u|fxsaf6 lgIf]k bfloTj 8,469,829,909 6,599,609,495 8,484,734,463 6,532,587,197
;fk6L 414,844,655 323,435,591 198,652,125 135,757,511
hf/L ul/Psf] lwtf]kq 203,897,305 82,909,684 203,897,305 82,909,684
;xfos cfjlBs bfloTj - - - -
cGo - - - -
hDdf Jofh vr{ 9,148,040,628 7,092,738,463 8,946,752,652 6,838,038,085
83
z'Ns tyf sldzg cfDbfgL 4.31
;d"x a+}s
ljj/0f
shf{ Joj:yfkg z'Ns - - - -
;]jf z'Ns 548,406,302 489,096,397 405,316,696 341,530,916
;xljQLos/0f z'Ns 14,074,520 29,596,921 14,074,520 29,596,921
k|ltj2tf z'Ns 2,815,456 2,882,016 2,815,456 2,882,016
l8l8÷l6l6÷l:jkm\6 z'Ns 17,176,250 19,347,569 17,176,250 19,347,569
qm]l86 sf8{ ÷P 6L Pd hf/L /

41,600,703 39,088,343 41,600,703 39,088,343
gljs/0f z'Ns
k"j{ e'QmfgL tyf :jfk z'Ns 16,505,304 25,663,923 16,505,304 25,663,923
nufgL a}+lsË z'Ns - - - -
;DklQ Joj:yfkg z'Ns - - - -
bnfnL z'Ns - 3,087,144 - -
/]ld6]G; z'Ns 17,769,538 20,917,818 17,769,538 20,917,818
Pn= ;L= df= sldzg 70,367,397 75,591,404 70,367,397 75,591,404
Uof/]lG6 ;Demf}tf hf/Ldf sldzg 173,388,655 250,984,009 173,388,655 250,984,009
z]o/ k|Tofe"lt hf/Laf6 sldzg - - - -
ns/ /]G6 1,974,785 2,705,220 1,974,785 2,705,220
cGo z'Ns / sldzg cfDbfgLM

aLN; vl/b tyf 5'6\ - - - -
;+u|x z'Ns 9,001,833 9,408,164 9,001,833 9,408,164
clestf{ sldzg 12,436,389 13,385,760 12,436,389 13,385,760
cGo 135,156,418 177,472,314 131,942,197 172,428,803
hDdf z'Ns / sldzg cfDbfgL 1,060,673,551 1,159,227,002 914,369,723 1,003,530,866
z'Ns tyf sldzg vr{ 4.32
;d"x a+}s
ljj/0f
P 6L Pd Joj:yfkg z'Ns 45,711,508 39,410,044 45,711,508 39,410,044
lehf÷df:6/ sf8{ z'Ns 24,356,072 22,801,865 24,356,072 22,801,865
k|ltj2tf sldzg - - - -
bnfnL vr{ - - - -
l8l8÷l6l6÷l:jkm\6 z'Ns 10,054,966 8,585,284 10,054,966 8,585,284
ljk|]if0f z'Ns / sldzg - - - -
cGo z'Ns / sldzg vr{ 27,794,736 30,621,497 27,794,736 23,158,077
s'n z'Ns / sldzg vr{ 107,917,283 101,418,691 107,917,283 93,955,270
84
v'b Jofkf/ cfDbfgL 4.33
;d"x a+}s
ljj/0f
Jofkfl/s ;DklQsf] km]o/ Eofn'df
- - - -
abnfa
Jofkfl/s ;DklQsf] lg;u{df ePsf]
- - - -
gfkmf÷-gf]S;fg_
Jofkfl/s ;DklQdf Jofh cfDbfgL - - - -
Jofkfl/s ;DklQdf nfef+z cfDbfgL - - - -
ljb]zL ;6xL sf/]fjf/df gfkmf÷-gf]S;fg_ 384,157,101 352,049,490 384,157,101 352,049,490
cGo - - - -
v'b Jofkfl/s cfo 384,157,101 352,049,490 384,157,101 352,049,490
cGo ;+rfng cfDbfgL 4.34
;d"x a+}s
ljj/0f
ljb]zL ljlgdosf] k'gd{'Nof°g cfDbfgL 96,039,275 88,012,372 96,039,275 88,012,372
nufgL ;]So'l/6Lsf] ljqmLdf x'g] gfkmf

2,459,519 2,870,741 2,455,619 -
gf]S;fg
nufgL ;DklQsf] km]o/ Eofn'df x'g]
- - - -
gfkmf gf]S;fg
OlSj6L pks/0fdf nfef+z 91,145,792 72,599,705 89,339,371 71,020,758
;DklQ / ;fdfu|Lsf] ljqmLdf x'g] gfkmf

9,439,585 35,200,614 9,439,585 35,200,614
gf]S;fg
nufgL ;DklQsf] ljqmLdf x'g] gfkmf
2,084,605 504,476 2,084,605 504,476
gf]S;fg
;+rfng k§f cfo - - 2,390,263 2,172,966
;'g / rfFbLsf] ljqmLdf x'g] gfkmf

4,976,946 13,462,733 4,976,946 13,462,733
gf]S;fg
ns/ /]G6 - - - -
cGo 11,926,267 - 8,639,128 -
hDdf 218,071,990 212,650,641 215,364,793 210,373,919
85
shf{sf] Iflt k|ef/÷-ljkoo{_ tyf cGo xfgL 4.35
;d"x a+}s
ljj/0f
a}+s tyf ljQLo ;+:yfnfO{ lbg] shf{
7,151,814 - 7,151,814 -
tyf ;fk6Ldf x'g] k|ef/
u|fxsnfO{ lbg] shf{ tyf ;fk6Ldf x'g]
1,673,663,414 176,055,082 1,620,467,174 166,272,634
k|ef/
ljQLo nufgLdf x'g] k|ef/ 1,630,787 - - -
a}+s tyf ljQLo ;+:yfsf]

(453,753) - (453,753) -
df}Hbftdf x'g] k|ef/
;DklQ / pks/0fdf x'g] k|ef/ - - - -
VoftL / cd"t{ ;DklQdf k|ef/ - - - -
nufgL ;DklQdf k|ef/ - - - -
hDdf 1,681,992,262 176,055,082 1,627,165,235 166,272,634
sd{rf/L vr{ 4.36
ljj/0f ;d"x a+}s

tna 628,711,999 497,302,046 549,995,858 433,615,983
eQf 532,581,665 404,821,146 455,440,643 335,490,961
pkbfg 72,375,157 57,559,486 67,077,930 58,175,295
;+ro sf]if 57,295,205 41,150,814 50,334,782 35,951,632
kf]zfs - - - -
tflnd tyf ljsf; vr{ 20,065,407 32,912,733 17,390,917 28,304,668
;+lrt ljbf 159,476,821 114,124,812 153,328,829 105,465,657
– la/fdL labf vr{ 29,970,268 40,593,618 27,478,836 32,603,472
– labf eQf 76,589,203 50,599,234 73,274,888 50,119,157
– 3/ labf vr{ 52,917,350 22,931,960 52,575,105 22,743,028
cf}ifwf]krf/ - - - -
jLdf 784,165 1,137,739 - -
sd{rf/L k|f]T;fxg - 1,300,096 - -
gubdf /fkm;fkm x'g] z]o/df cfwfl/t
- - - -
vr{
k]G;g vr{ - - - -
NFRS cGtu{t ljQLo vr{ 56,797,451 21,878,721 56,797,451 21,878,721
sd{rf/L ;DalGwt cGo vr{x? 28,901,783 36,523,678 26,597,664 36,021,261
– etL{ tyf 5gf]6 vr{ - 205,178 - -
– sd{rf/L sNof0f vr{ 28,901,783 36,318,500 26,597,664 36,021,261
hDdf 1,556,989,653 1,208,711,270 1,376,964,074 1,054,904,178
sd{rf/L af]g; 291,466,360 378,471,332 270,533,847 360,889,315
s'n hDdf 1,848,456,013 1,587,182,602 1,647,497,921 1,415,793,493
86
cGo ;+rfng vr{ 4.37
;d"x a+}s
ljj/0f
;+rfnssf] ;]jf z'Ns 3,081,700 4,360,655 2,212,400 3,207,000
;+rfns ;DalGwt vr{ 2,489,072 2,099,053 2,401,145 2,082,488
n]vfk/LIf0f z'Ns 1,531,676 1,539,393 1,118,700 1,118,700
cGo n]vfk/LIf0f ;DalGwt vr{x? 1,135,882 1,101,864 373,656 300,182
Joj;flos / sfg'gL vr{ 9,886,320 3,505,675 5,580,140 3,344,731
sfof{no Joj:yfkg vr{ -$=#&=!_ 724,899,399 577,594,407 682,280,446 542,985,366
;+rfng k§f vr{ 195,651,271 149,178,241 180,467,776 134,965,710
nufgL ;DklQsf] ;+rfng vr{ - - - -
;+:yfut ;fdflhs bfloTj vr{ 42,728,640 5,679,038 42,725,660 5,678,558
cgl/o; (Onerous) k§f Joj:yf - - - -
cGo 16,754,945 19,095,171 18,413,993 14,978,672
hDdf 998,158,904 764,153,498 935,573,915 708,661,406
$=#&=! sfof{no Joj:yfkg vr{

s= ljh'nL / kfgL 39,312,029 32,627,629 38,116,695 31,420,687
v= dd{t vr{M
!= ejg 919,943 635,180 919,943 568,375
@= kl/jxg ;fwg 4,731,141 3,929,037 4,503,925 3,515,799
#= sDKo'6/ tyf pks/0f 2,512,913 2,928,218 2,489,253 2,620,242
$= sfof{no pks/0f tyf kmlg{r/ 5,366,902 7,593,188 5,307,001 6,794,572
%= cGo 5,414,717 4,282,426 4,128,539 3,832,021
u= jLdf 39,082,371 17,854,902 30,706,670 17,578,042
3= x'nfs, b'/;+rf/, ofS; 78,559,687 59,387,524 75,768,102 56,205,013
ª= d;nGb tyf 5kfO{ 51,374,997 45,633,378 48,068,473 40,910,154
r= kqklqsf tyf k':ts 618,408 637,480 569,582 524,039
5= lj1fkg 125,971,482 73,970,329 123,565,253 73,269,284
h= rGbf 5,000 43,445 - 15,000
em= ;'/Iff vr{ 123,876,724 107,035,922 123,320,298 106,630,907
`= lgIf]k ;'/If0f vr{ 31,300,005 23,573,388 31,300,005 23,573,388
6= e|d0f eQf / vr{ 24,626,811 32,427,002 16,811,543 21,905,537
7= dgf]/~hg vr{ - - - -
8= ;fwf/0f ;ef;DaGwL vr{ 4,049,493 3,428,634 3,467,007 3,055,969
9= cGo 187,176,777 161,606,724 173,238,157 150,566,337
– Jofkfl/s k|aGwg 11,599,733 22,889,213 11,599,733 22,452,358
– ;b:otf z'Ns 11,352,487 11,474,244 10,139,437 10,424,244
– a}+s z'Ns tyf sld;g 634,120 306,020 626,860 306,020
– s/ tyf b/x? 9,021,402 7,915,301 8,262,801 6,884,216
87
– IS Audit-Compliance vr{ 3,349,320 1,191,458 3,349,320 1,191,458
– z]o/ cef}lts/0f vr{ 2,616,661 - 2,616,661 -
– lgisfzg tyf lgu/fgL vr{ 17,642,382 5,765,104 13,530,200 5,765,104
– dh{/ vr{ 2,764,516 433,862 2,764,516 433,862
– sfof{no vr{ 63,350,029 49,315,657 62,575,372 48,606,865
– O{Gwg vr{ 27,121,790 27,438,318 26,767,147 26,733,578
– aflx/L sd{rf/L vr{ 37,724,336 34,877,547 31,006,109 27,768,631
hDdf 724,899,399 577,594,407 682,280,446 542,985,366
x|f; s6\6L / kl/iff]wg 4.38
x|f; s6\6L eg]sf] ;DklQsf] pkof]uL hLjgdf x|f; d"Nosf] Jojl:yt ljlgof]hg xf] eg] kl/iff]wg eg]sf] cd"t{ ;DklQsf]
pkof]uL hLjgdf x|f; d"Nosf] Jojl:yt ljlgof]hg xf] .
;d"x a+}s
ljj/0f
;DklQ tyf ;fdfu|Ldf x\f; s6\6L 218,056,140 174,082,276 207,757,571 163,692,664
nufgL ;DklQdf x\f; s6\6L - - - -
cd"t{ ;DklQsf] kl/iff]wg 34,363,759 13,587,223 33,925,800 13,100,691
hDdf 252,419,899 187,669,499 241,683,371 176,793,355
u}/ ;+rfng cfDbfgL 4.39
;+rfngdf k|ToIf ;DaGw gx'g] sf/f]af/sf] cfDbfgL lgDg adf]lhd k|:t't ul/Psf] 5 .
;d"x a+}s
ljj/0f
ckn]vg ul/Psf] shf{sf] c;'nL 18,512,709 17,090,672 18,512,709 17,090,672
cGo cfDbfgL 1,906,401 - - -
hDdf 20,419,110 17,090,672 18,512,709 17,090,672
u}/ ;+rfng vr{ 4.40
;+rfngdf k|ToIf ;DaGw gx'g] sf/f]af/sf] vr{ lgDg adf]lhd k|:t't ul/Psf] 5 .
;d"x a+}s
ljj/0f
shf{ ckn]vg 33,981,887 14,622,195 33,981,887 14,622,195
l/8G8];L (Redundancy) Joj:yf - - - -
k"gM;+/rgf vr{ - - - -
cGo vr{ - 2,986,953 - 2,963,706
hDdf 33,981,887 17,609,148 33,981,887 17,585,901
88
cfos/ vr{ 4.41
a}+sn] cfos/ P]g, @)%* adf]lhd cfos/ u0fgf u/]sf] 5 .

;d"x a+}s
ljj/0f
rfn' s/ vr{ 782,188,888 1,043,451,780 725,589,473 994,167,044
o; jif{ 775,146,443 1,041,813,251 718,547,028 992,528,515
kl5Nnf] jif{x?sf] ;dfof]hg 7,042,445 1,638,529 7,042,445 1,638,529
:yug s/ vr{ (11,919,041) (7,988,980) (3,561,365) (3,439,237)
cNksflng leGgtfx?sf] z'?jft /
(11,919,041) (7,988,980) (3,561,365) (3,439,237)
l/e;{n
s/ b/df kl/jt{g - - - -
klxn] n]vf°g gul/Psf] s/ 3f6f - - - -
hDdf cfos/ vr{ 770,269,847 1,035,462,800 722,028,108 990,727,807
$=$!=! M s/ vr{ / n]vf°g gfkmfsf] ldnfg

;d"x a+}s
ljj/0f
s/ cl3sf] gfkmf 2,625,287,664 3,408,322,698 2,434,804,629 3,248,003,834
s/ #) k|ltzt b/ 787,586,299 1,022,496,809 730,441,389 974,401,150
hf]8\g] M s/sf] lglDt 36fpg gldNg]
vr{x?sf] s/df 715,395,903 265,093,198 713,465,136 261,507,446
kg]{ c;/
36fpg] M 5'6 cfDbfgLdf
14,873,820 14,674,649 14,873,820 14,674,649
s/sf] c;/
hf]8\g]÷36fpg] McGo a:t'x?sf] s/df
712,961,939 231,102,107 710,485,676 228,705,433
c;/
36fpg] M s/sf] lglDt 36fpg gldNg]
vr{÷cfDbfgLx?sf] s/df 684,588,436 228,049,023 682,112,173 225,315,620
kg]{ c;/
36fpg] M c=Nof= ul/Psf]
28,373,503 3,053,084 28,373,503 3,389,813
gf]S;fgLdf s/sf] c;/
hDdf cfo s/ vr{ 775,146,444 1,041,813,251 718,547,029 992,528,515
k|efjsf/L s/ b/ 29.53% 30.57% 29.51% 30.56%
89
n]vfk/LIf0f gePsf] ljQLo glthf
cfly{s jif{ @)&^÷&& -rf}yf] q}dfl;s_
?= xhf/df
PsLs[t ljQLo cj:yfsf] ljj/0f cfiff9 d;fGt @)&& cfiff9 d;fGt @)&^
(Audited)
;DklQ
gub tyf gub ;dfg 11,101,113 8,096,355
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 15,250,101 10,829,182
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft 3,304,242 2,172,967
Jo"TkGg -8]l/e]l6e_ ljQLo pks/0f 10,066,296 8,595,482
cGo Jofkfl/s ;DklQx? 266,890 340,390
a}+s tyf ljQLo ;+:yfx?nfO{ shf{ ;fk6L 4,641,005 3,317,962
u|fxsnfO{ shf{ tyf ;fk6L 115,703,255 88,485,031
lwtf]kqdf nufgL 14,998,756 10,316,351
rfn' s/ ;DklQ 55,886 -
;lJ;8/L -;xfos_ sDkgLdf nufgL 372,488 248,552
;Da4 sDkgLdf nufgL - -
nufgL ;DklQx? 79,648 102,916
;DklQ / pks/0f 1,758,439 1,577,899
VoftL tyf cd't{ ;DklQ 122,865 115,409
:yug s/ ;DklQ 270,789 70,041
cGo ;DklQ 1,431,601 1,201,874
hDdf ;DklQ 179,423,373 135,470,410
bfloTjx?
a}+s tyf ljQLo ;+:yfnfO{ ltg{ afFsL 3,150,015 1,875,151
g]kfn /fi6« a}+snfO{ ltg{ afFsL 4,832,502 3,203,523
Jo"TkGg ljQLo pks/0fx? 10,008,213 8,458,374
u|fxsaf6 lgIf]k bfloTj 131,660,368 96,641,516
;fk6L 3,416,310 3,468,060
rfn' s/ bfloTj - 35,579
Joj:yf - -
:yug s/ bflot - -
cGo bfloTj 3,209,677 2,145,956
hf/L ul/Psf] C0fkq 2,279,834 2,239,236
;'/If0f g/flvPsf] ;xfos cfjlws bfloTj - -
s'n bfloTj 158,556,919 118,067,395
k"FhL 13,950,987 9,618,163
z]o/ k"FhL 120,167 2,512,799
z]o/ lk|ldod 964,014 1,780,327
;+lrt gfkmf 5,831,285 3,491,726
hu]8f 20,866,454 17,403,014
z]o/ wgLx?nfO{ afF8kmfF8 ug]{ s'n OlSj6L
u}/ lgolGqt :jfy{ (Non Controlling Interest) - -
hDdf k"FhL 20,866,454 17,403,014
hDdf bfloTj / k"FhL 179,423,373 135,470,410
90
PsLs[t gfkmf gf]S;fg ljj/0f cfiff9 d;fGt @)&& ;Dd cfiff9 d;fGt @)&^ ;Dd
(Audited)
Jofh cfDbfgL 14,472,366 11,082,059
Jofh vr{ 8,946,753 6,838,038
v'b Jofh cfDbfgL 5,525,614 4,244,021
z'Ns tyf sldzg cfo 914,171 1,003,531
z'Ns tyf sldzg vr{ 106,923 93,955
v'b z'Ns / sldzg cfo 807,249 909,576
v'b Jofh, z'Ns / sldzg cfo 6,332,862 5,153,597
v'b Jofkf/ cfo 384,157 352,049
cGo ;+rfng cfDbfgL 218,035 210,374
hDdf ;+rfng cfo 6,935,055 5,716,020
shf{sf] Iflt k|ef/÷-ljkoo{_ tyf cGo xfgL 1,619,605 166,273
v'b ;+rfng cfo 5,315,450 5,549,747
;+rfng vr{
sd{rf/L vr{ 1,706,503 1,415,793
cGo ;+rfng vr{ 932,259 708,661
x|f; s6\6L / kl/iff]wg 242,023 176,793
;+rfng gfkmf 2,434,665 3,248,499
u}/ ;+rfng cfDbfgL 627,146 17,091
u}/ ;+rfng vr{ 59,898 17,586
cfo s/ cl3sf] gfkmf 3,001,913 3,248,004
cfos/ vr{ -
rfn' s/ 731,243 994,167
:yug s/ vr{÷-cfDbfgL_ - (3,439)
o; cjlwsf] gfkmf 2,270,670 2,257,276
PsLs[t lj:t[t cfDbfgLsf] ljj/0f

o; cjlwsf] gfkmf 2,270,670 2,257,276
cGo lj:t[t cfDbfgL 11,056 625
s'n lj:t[t cfDbfgL 2,281,726 2,257,901
91
o; cjlwsf] gfkmf -cf=j= @)&^÷@)&&_ 2,270,670
g]=/f=a}= lgb]{lzsf adf]lhd j}wfgLs sf]ifdf /sdfGt/0f (788,018)
g]=/f=a}= lgb]{lzsf adf]lhd lgofds ;dfof]hg (55,823)
afF8\g of]Uo gfkmf÷-gf]S;fg_ 1,426,829
cg'kft cfiff9 d;fGt @)&& cfiff9 d;fGt @)&^
hf]lvd efl/t ;DklQdf k"FhLsf]if 14.56% 15.43%
lgis[o shf{÷s'n shf{ -/fi6« a}+ssf] lgb]{lzsf cg';f/_ 2.68% 0.82%
s'n shf{ Joj:yf÷lgis[o shf{ -/fi6« a}+ssf] lgb]{lzsf cg';f/_ 125.35% 184.94%
k"FhLsf] nfut (Cost of Funds) 6.99% 7.26%
s'n shf{÷lgIf]k -/fi6« a}+ssf] lgb]{lzsf cg';f/_ 72.68% 73.31%
cf3f/ b/ 8.95% 9.86%
Aofh b/ cGt/ (Weighted Average Interest Rate Spread) 4.05% 4.91%
cGo hfgsf/L
cf}ift pkh Average Yield (YTD Average) 10.67% 10.80%
O{lSj6Ldf k|ltkmn 10.78% 13.32%
;DklQdf k|ltkmn 1.32% 1.83%
d"No cfDbfgL cg'kft 23.72 16.23
k|lt z]o/ g]6jy{ -?_ 149.57 180.94
k|lt z]o/ ;DklQ -?_ 1,286.10 1,408.49
t/ntf cg'kft -?_ 27.33% 28.28%
92
PgPdla a}+s lnld6]8
cf= j= @)&^÷&& sf] n]vfkl/If0f ePsf] / n]vfk/LIf0f gePsf] ljQLo ljj/0fsf] t'ngf
?= xhf/df
n]vfk/LIf0f n]vfk/LIf0f leGgtf
ljQLo cj:yfsf] ljj/0f gul/Psf] ljQLo ul/Psf] ljQLo leGgtfsf sf/0fx?
/sd k|ltztdf
ljj/0f ljj/0f
;DklQ
Soflk6n dr]{G6sf] df}HbftnfO{
gub tyf gub ;dfg 11,101,113 11,098,349 (2,764) -0.02%
v'b Joj:wf kl5 b]vfO{Psf]
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 15,250,101 15,249,999 (102) 0.00% /fplG8Ë ckmn] ubf{
3,304,242 3,304,234 (8) 0.00% /fplG8Ë ckmn] ubf{
df}Hbft
Jo"TkGg -8]l/e]l6e_ ljQLo
10,066,296 10,066,296 - 0.00%
pks/0f
cGo Jofkfl/s ;DklQx? 266,890 266,890 - 0.00%
a}+s tyf ljQLo ;+:yfx?nfO{
4,641,005 4,665,865 24,860 0.54% shf{ ;fk6Ldf k"gMjuL{s/0f /
shf{ ;fk6L
v'b Joj:yfdf kl/jt{g
u|fxsnfO{ shf{ tyf ;fk6Ldf
u|fxsnfO{ shf{ tyf ;fk6L 115,703,255 115,668,473 (34,783) -0.03% k"gMjuL{s/0f / v'b Joj:yfdf
kl/jt{g
lwtf]kqdf nufgL 14,998,756 14,998,756 - 0.00%
rfn' s/ ;DklQ 55,886 61,461 5,575 s/df ePsf] kl/jt{gn] ubf{
;lJ;8/L -;xfos_ sDkgLdf
372,488 372,488 -
nufgL
;Da4 sDkgLdf nufgL - - - -
nufgL ;DklQx? 79,648 79,648 (0) 0.00%
x«f;sl§df ePsf]
;DklQ / pks/0f 1,758,439 1,755,794 (2,645) -0.15%
;dfof]hg
VoftL tyf cd't{ ;DklQ 122,865 125,849 2,984 2.43% kl/zff]wgdf ;dfof]hg
:yug s/ ;DklQdf ePsf]
:yug s/ ;DklQ 270,789 264,421 (6,368) -2.35%
;dfof]hg
:yug sd{rf/L vr{df
(Deferred Employee Expenses)
ePsf]
cGo ;DklQ 1,431,601 1,473,393 41,792 2.92%
;dfof]hg / vr{sf] Joj:yfdf
ePsf]
;dfof]hg
hDdf ;DklQ 179,423,373 179,451,915 28,542 0.02%
93
ljj/0f gul/Psf] ljQLo ul/Psf] ljQLo leGgtfsf sf/0fx?
ljj/0f ljj/0f /sd k|ltztdf
bfloTjx?
a}+s tyf ljQLo ;+:yfnfO{ ltg{
3,150,015 3,150,015 (0) 0.00%
afFsL
g]kfn /fi6« a}+snfO{ ltg{ afFsL 4,832,502 4,832,502 0 0.00%
Jo"TkGg ljQLo pks/0fx? 10,008,213 10,008,213 - 0.00%
u|fxsaf6 lgIf]k bfloTj 131,660,368 131,660,368 0 0.00%
;fk6L 3,416,310 3,416,310 - 0.00%
rfn' s/ bfloTj - - - 0.00%
Joj:yf - - - 0.00%
:yug s/ bflot - - -
sd{rf/L af]gz kl/jt{g /
cGo bfloTj 3,209,677 3,169,288 (40,389) -1.26%
PSRo"/L ;dfof]hgn] ubf{
hf/L ul/Psf] C0fkq 2,279,834 2,279,834 (0) 0.00%
;'/If0f g/flvPsf] ;xfos
- - -
cfjlws bfloTj
s'n bfloTj 158,556,919 158,516,530 (40,389) -0.03%
k"FhL - -
z]o/ k"FhL 13,950,987 13,950,987 (0) 0.00%
z]o/ lk|ldod 120,167 120,167 - 0.00%
v'b tyf lgofds gfkmfdf
;+lrt gfkmf 964,014 1,737,220 773,206 80.21% ePsf] kl/jt{gn] / ;dfof]lht
gfkmfsf] afF8kmfF8n] ubf{
v'b tyf lgofds gfkmfdf
hu]8f 5,831,285 5,127,011 (704,275) -12.08% ePsf] kl/jt{gn] / ;dfof]lht
z]o/ wgLx?nfO{ afF8kmfF8
20,866,454 20,935,385 68,931 0.33%
ug]{ s'n OlSj6L
u}/ lgolGqt :jfy{ - - -
(Non Controlling Interest)
hDdf k"FhL 20,866,454 20,935,385 68,931 0.33%
hDdf bfloTj / k"FhL 179,423,373 179,451,915 28,542 0.02%
94
ljj/0f gul/Psf] ljQLo ul/Psf] ljQLo leGgtfsf sf/0fx?
/sd k|ltztdf
ljj/0f ljj/0f
;lA;8Lsf] Aofh cfDbfgL
Jofh cfDbfgL 14,472,366 14,442,973 (29,394) -0.20% hgfPsf] / Jofh ckn]vgdf
ePsf] k"gMjuL{s/0f
Jofh vr{ 8,946,753 8,946,753 (0) 0.00%
v'b Jofh cfDbfgL 5,525,614 5,496,220 (29,394) -0.53%
@)&^.&& sf] z'Ns tyf
z'Ns tyf sldzg cfo 914,171 914,370 199 0.02% sldzg cfodf ePsf] ;dfof]
hg
vr{sf] Joj:yfdf ePsf]
z'Ns tyf sldzg vr{ 106,923 107,917 995 0.93%
;dfof]hg
v'b z'Ns / sldzg cfo 807,249 806,452 (796) -0.10%
v'b Jofh, z'Ns / sldzg
6,332,862 6,302,672 (30,190) -0.48%
cfo
v'b Jofkf/ cfo 384,157 384,157 (0) 0.00%
cGo ;+rfng cfDbfgLdf ePsf]
k"gMjuL{s/0f /
cGo ;+rfng cfDbfgL 218,035 215,365 (2,671) -1.22%
z]o/ ljqmLdf ePsf] gfkmf OCI
df ;dfof]hg
hDdf ;+rfng cfo 6,935,055 6,902,194 (32,861) -0.47%
Soflk6n dr]{G6sf]
shf{sf] Iflt k|ef/÷-ljkoo{_
1,619,605 1,627,165 7,560 0.47% df}Hbft ljkoo{ / yk shf{sf]
tyf cGo xfgL
Iflt k|ef/
v'b ;+rfng cfo 5,315,450 5,275,029 (40,421) -0.76%
;+rfng vr{
sd{rf/L vr{ 1,706,503 1,647,498 (59,005) -3.46% sd{rf/L af]gz kl/jt{g
vr{sf] Joj:yfdf ePsf] ;dfof]
cGo ;+rfng vr{ 932,259 935,574 3,315 0.36%
hg
x«f;sl§df ePsf]
x|f; s6\6L / kl/iff]wg 242,023 241,683 (339) -0.14%
kl/jt{g
;+rfng gfkmf 2,434,665 2,450,274 15,609 0.64%
@)&&÷&÷@( df hfl/ ul/Psf]
ICAN sf] sfe{cfp6 adf]lhd
u}/ ;+rfng cfDbfgL 627,146 18,513 (608,633) -97.05%
Soflk6n l/he{df
;fl/Psf]
Jofh ckn]vgdf ePsf]
u}/ ;+rfng vr{ 59,898 33,982 (25,916) -43.27%
k"gMjuL{s/0f
cfo s/ cl3sf] gfkmf 3,001,913 2,434,805 (567,108) -18.89%
cfos/ vr{ - -
95
n]vfk/LIf0f n]vfk/LIf0f
leGgtf
ljj/0f gul/Psf] ul/Psf] ljQLo leGgtfsf sf/0fx?
ljQLo ljj/0f ljj/0f /sd k|ltztdf
:yug s/ vr{÷-cfDbfgL_ - (3,561) (3,561) 100.00% :yug s/ cfDbfgL hgfO{Psf]
o; cjlwsf] gfkmf 2,270,670 1,712,777 (557,894) -24.57%
z]o/ ljqmLdf ePsf] gfkmf OCI
cGo lj:t[t cfDbfgL 11,056 16,409 5,353 48.42%
df ;dfof]hg
hDdf lj:t[t cfDbfgL 2,281,726 1,729,185 (552,540) -24.22%
-36_÷a9
afF8\g of]Uo gfkmf
o; cjlwsf] gfkmf 2,270,670 1,712,777 (557,894) -24.57%
@)&& c;f]h d;fGt;Dd
;ª\sng u/]sf] Jofh
36÷a9 M g]=/f=a}= lgb]{lzsf
(843,841) (85,765) 758,076 89.84% /sdnfO{ lgodgsf/L sf]ifdf
adf]lhd lgofds ;dfof]hg
cfDbfgL hgfPsf] / ;dfof]lht
lgofds ;dfof]hg kl5sf]
1,426,829 1,627,012 200,182 14.03%
gfkmf
96
k|d'v n]vf gLltx?
97
k|d'v n]vf gLltx?
!= ;fdfGo hfgsf/L
!=! PgPdla a}+s lnld6]8 -o; kl5 a}+s elgPsf]_ g]kfndf :yflkt l;ldt bfloTj ePsf] sDkgL xf] . o;sf] /lhi68{ sfof{no uf]=x'=sf=
g+ !!%$#, aa/dxn, sf7df8f}+, g]kfndf /x]sf] 5 . o; a}+s g]kfn lwtf]kq ljlgdo ahf/ lnld6]8df ;"rLs[t 5 . o; a}+sn] g]kfn
/fi6« a}+saf6 a}lsË Joj;fo ug{ @)%# ;fndf æuÆ ju{sf] / @)^^ ;fndf æsÆ ju{sf] Ohfht k|fKt u/L jfl0fHo a}+sn] ug]{ sfo{ tyf
;]jfx? g]kfnL ljQLo If]qdf k|bfg ub}{ cfO/x]sf] 5 .
!=@ ;xfos sDkgLx? M
PgPdla Soflk6n ln= o; a}+ssf] zt\ k|ltzt nufgL /x]sf] ;xfos sDkgL xf] . PgPdla Soflk6n ;g\ @)!) sf] ;]K6]Da/ !& df
sDkgL P]g, @)^# cGt{ut klAns lnld6]8 sDkgLsf] ?kdf btf{ ePsf] 5 ;fy} g]kfn lwtf]kq af]8{af6 lwtf]kq Joj;foL -dr]{G6 a}+s_
lgodfjnL @)^$ cGtu{t dr]{G6 a}+lsË sf/f]af/ ug{ Ohfht k|fKt 5 .
PgPdla n3'ljQ ljQLo ;+:yf lnld6]8 g]kfn /fi6« a}+saf6 æ3Æ ju{sf] Ohfht k|fKt ljQLo ;+:yf xf] . ;f] ;+:yfdf o; a}+ssf]
%! k|ltzt nufgL /x]sf] 5 . o; a}+s / ;xfos sDkgLx?sf] cfly{s jif{ Ps} /x]sf] 5 .
!=# ;d"x eGgfn] o; a}+s / ;xfos sDkgLx?nfO{ hgfpFb5 .
!=$ ljQLo ljj/0fsf] :jLs[lt / ljQLo cjlw
a}+ssf] ;~rfng ;ldltn] cfly{s jif{ @)&^÷)&& sf] PsLs[t ljQLo ljj/0f ;lxt @)&& kf}if % ut]sf lbg kfl/t u/]sf] 5 ;fy} z]o/
wgLsf] cfufdL jflif{s ;fwf/0f ;efsf] cg'df]bgsf] lgldQ l;kmfl/z ul/Psf] 5 .
a}+sn] g]kfnL kfqf] cg';f/sf] g]kfnL cfly{s jif{ k5\ofpF5 . ;f]lx ldltsf] cª|\u|]hL ?kfGt/g tn b]vfOPsf] 5 .
ljj/0f g]kfnL kfqf] cª\u|]hL kfqf]
t'ngfTds jf:fnft ldlt c;f/ #! @)&^ h'nfO !^ @)!(
t'ngfTds l/kf]l6{Ë cjwL >fj0f ! @)&%–c;f/ #! @)&^ h'nfO !& @)!*–h'nfO !^ @)!(
o;jif{sf] jf:fnft ldlt c;f/ #! @)&& h'nfO !% @)@)
o;jif{sf] l/kf]l6{Ë cjwL >fj0f ! @)&^–c;f/ #! @)&& h'nfO !& @)!(–h'nfO !% @)@)
@= k|d'v n]vf gLltx?sf] ;f/f+z
ljQLo ljj/0fx? tof/ kfbf{ cfwf/ dflgPsf ;j{dfGo n]vf gLltx? tn pNn]v ul/Psf 5g\ . cGoyf n]lvPsf]df afx]s oL gLltx?sf]
kfngf lg/Gt/ ?kdf ul/Psf] 5 .
@=! tof/Lsf] cfwf/M
;+Ung ljQLo ljj/0fx? cGoyf pNn]v ePsf cj:yfx?df Affx]s g]kfn n]vfdfg af]8{åf/f hf/L ul/Psf n]vfgLltx? – g]kfn n]vfdfg
dfgs tyf g]kfn ljQLo l/kf]{l6ª dfgs -g]kfn ljQLo l/kf]{l6ª dfgs )# Business combination afx]s_ ;fy}, a}+s tyf ljQLo ;+:yf
;+DawL P]g @)^# sf Joj:yfx?, sDkgL P]g @)^#, g]kfn /fi6« a}+saf6 hf/L lgb]{zgx?sf clwgdf /lx, g]kfn lwtf]kq af]8{af6 hf/L
lgb]{lzsf tyf ljlgodfjnL adf]lhd k|s6g ug'{ kg]{ ljj/0fx? Kf|:t't ul/ tof/ kfl/Psf 5g\ . ljQLo ljj/0fx? P]ltxfl;s nfutsf]
cfwf/df tof/ kfl/Psf 5g\ . gub k|jfx ljj/0f k|ToIf ljlwaf6 tof/ kfl/Psf] 5 h; cGt{ut ;+~rfng d"gfkmfdf gubdf sf/f]af/
gx'g] k|s[ltsf vr{x? h:t} x|f; s§L / gf]S;fgL Joj:yfx?nfO{ ;dfof]hg ul/Psf] 5 . gub k|jfx ljj/0fnfO{ ;+~rfng, nufgL /
ljQLo ultljlwx?df juL{s/0f ul/Psf] 5.
;d"xn] g]kfn rf6{8 PsfpG6]6 ;+3af6 hf/L æsfe{ cfp6Æ nfu' u/]sf] 5 -sfe{ cfp6 g+= # / $ afx]s_ o;sf] lj:t[t ljj/0f cltl/Qm
n]vf l6Kk0fLx?df pNn]v ul/Psf] 5 . PsLs[t ljQLo ljj/0f tof/ kfbf{ Pg=Pkm=cf/=P;= !) sf] æPsLs[t ljQLo ljj/0fÆ adf]lhd a}+s
/ ;xfos sDkgLx?sf] ;DklQ, bfloTj, OlSj6L, cfDbfgL / vr{nfO{ nfO{g};+u hf]l8Psf] 5 .
Pg=Pkm=cf/=P;= !)–sf] cg'R5]b * adf]lhd lgDg tLg :yfgdf lgoGq0f :yflkt x'G5 .
-s_ nufgL sDkgLdflysf] zlQm
-v_ nufgL sDkgLdf ePsf] ;xefuLtfn] rn (Variable) k|ltkmn k|fKt x'g' .
-u_ nufgLsf] k|ltkmndf c;/ kfg{ ;Sg] u/L nufgL sDkgLdfly zlQm (Power) k|of]u ug{ ;Sg' .
Uf}x| lgoGq0f :jfYf{ eGgfn] To:tf] :jfldTjnfO{ hgfpFb5 h;n] z]o/ wf/sx?nfO{ sDkgLsf] lgoGq0f k|bfg ub}{g .
98
@=@ lg/Gt/ hf/Lsf] cfwf/df (Going Concern Basis) k|:t't ul/Psf] of]ukmn;Fu cnu x'g ;Sb5 . o; afx]s ;a}
a}+ssf] ;+rfns ;ldltn] Going Concern Basis sf] d"Nofªg k|ltztx?nfO{ Rounding off u/L k|:t't ul/Psf] 5 .
u/]sf] 5 / eljiodf Joj;fo hf/L /fVg k|ofKt ;|f]t tyf @=^ dxTjk"0f{ n]vf+sg lg0f{o / cg'dfg
;fwgx? /x]sf]df ;Gt'i6 5 . o; afx]s ;+rfns ;ldlt g]kfn ljQLo l/kf]{l6ª dfgs -Pg=Pkm=cf/=P;_ adf]lhd
s'g}klg pNn]vgLo clglZrttfx? /x]sf] af/]df hfgsf/ ljQLo ljj/0f tof/ ubf{ a}+s Joj:yfkgnfO{ lglZrt lg0f{o,
5}g h;n] ubf{ a}+ssf] Going Concern df pNn]vgLo z+sf cg'dfg / wf/0ffx? agfpg cfjZos 5 . o;n] a}+ssf]
k}bf xf];\ . ;+rfns ;ldltdf a}+ssf] ;+rfng aGb ug]{ cyjf d"gfkmf, ljQLo l:yltsf] ljj/0f / jflif{s k|ltj]bgdf k|:t't
Liquidate ug]{ s'g} klg dg;fo /x]sf] 5}g . t;y{ ljQLo
ul/Psf cGo hfgsf/Lx?nfO{ ;d]t c;/ ug{ ;Sb5 .
ljj/0fx? “Going Concern" sf] cfwf/df tof/ kfl/Psf] 5 . oL cg'dfgx? pknAw hfgsf/L / a}+s Joj:yfkgsf]
@=# ljQLo ljj/0fsf] pQ/bfloTj :jljj]sddf cfwfl/t xG5g\ . jf:tljs kl/df0fx? d"Nof°g
g]kfn n]vfdfg ! æljQLo ljj/0fsf] k|:t'tLs/0fÆ sf] cg'R5]b ^ u/] eGbf km/s kg{ ;Sb5g\ / slxn]sfxL+ o:tf leGtfx?
tyf sDkgL P]g @)^# sf] bkmf !)* -@_ cg';f/ a}+ssf] ljQLo dxTjk"0f{ klg x'g ;Sb5g\ . a}+sn] ;DklQ tyf bfloTjsf]
ljj/0f tof/ kfg]{ pQ/bfloTj ;~rfns ;ldltdf lglxt km]o/ Eofn' cg'dfg ug{ ljleGg d"Nof°g df]8]n / k|ljlwx?
/x]sf] 5 . ;ldltn] pQm pQ/bfloTjnfO{ jflif{s k|ltj]bgdf k|of]u ub{5 . oL cg'dfgx?;Fu ;DalGwt dxTjk"0f{ ahf/
pNn]v u/]adf]lhd :jLsf/ ub{5 . ljQLo ljj/0fdf lgDg clglZrttfx? xG5g\ / oL cg'dfgx? TfYof°df cToflws
ljj/0fx? ;dfj]Zf ul/Psf 5g\ . lge{/ x'G5g\, -h:t} Jofh / d'b|f b/sf] l:ylt / cGo
-s_ PsLs[t ljQLo l:yltsf] ljj/0f sf/sx?_ . oL cg'dfgx?;+u ;DalGwt clglZrttfx? d"Vot
-v_ PsLs[t lj:t[t cfo ljj/0f tyf PsLs[t cGo lj:t[t ljQLo l:yltsf] ljj/0fdf k|s6 x'G5g\ . a}+sn] km]o/ Eofn' cg'dfg
cfo ljj/0f ug{ rflxg] ljleGg df]8]n / ahf/ TfYof° qmlds ?kdf cem}
-u_ PsLs[t gub k|jfxsf] ljj/0f kl/:s[t ub}{ n}hfg] 5 . wf/0ff / k2ltx?df kl/dfh{gsf] kl/0ffd
-3_ PsLs[t OlSj6Lsf] kl/jt{g :j?k kl/jt{g x'g] cg'dfgx? Tof] cjlwdf k|ltlalDat x'G5 h'g
-ª_ k|d'v n]vf lglt tyf l6Kk0fLx? h'g ljQLo ljj/0fsf cjlwdf ;f] sf] c;/ klxnf nfu' ul/G5 . C0f / bfjLx?sf] xfgL
k|of]ustf{x?nfO{ pNn]Vo dxTj /fVb5 . kl/If0f ubf{ klg ljleGg cg'dfg / lg0f{ox? Ul/Psf x'G5g\ .
@=$ ljb]zL ljlgdo sf/f]af/x? M @=& Nf]vf gLltdf kl/jt{g
ljb]zL d'b|fdf /x]sf] ;DklQ Pj+ bfloTjx?nfO{ jiff{Gtdf /x]sf] Pg=Pkm=cf/=P; cg'kfng ug{sf] nflu cfjZostf cg';f/ a}+sn]
ljBdfg v/Lb tyf ljqmL b/sf dWob/n] g]kfnL ?k}ofFdf Nf]vfgLlt kl/jt{g ub{5 . n]vfgLltx?df kl/jt{gsf] k|efj
?kfGt/0f ul/Psf] 5 . ljb]zL d'b|fsf] v/Lb b/ / ljqmL b/ Transaction ldltdf gfkmf gf]S;fg of -cGo sf]if_ df lbO{Psf]
sf] leGgtfaf6 k|fKt cfo b}lgs ?kdf u0fgf u/L ljb]zL d'b|fsf] 5 .
k'gM d"Nof°gaf6 x'g] gfkmf gf]S;fgnfO{ lj:t[t cfo ljj/0fsf] @=* pNn]vgLotf / PsqLs/0f (Materiality and Aggregation)
cg';"rL $=#$ cGtu{t æ;6lx 36a9 cfDbfgL÷gf]S;fgLÆ zLif{sdf Gf]kfn n]vfdfg – )! æljQLo ljj/0fsf] k|:t'tLs/0fÆ
b]vfOPsf] 5 . o:tf] k'gM d"Nof°gaf6 ePsf] gfkmfsf] @%Ü adf]lhd x/]s ;dfg k|sf/sf pNn]vgLo j:t'x? (Material
/sd g]kfn /fi6« a}+ssf] lgb]{zfg';f/ gfkmf÷gf]S;fg afF8kmfF8 Item) nfO{ cnUu} ju{df k|:t't ul/Psf] 5 . olb Material
lx;fadf ;6xL 36a9 sf]ifdf ljlgof]lht ul/Psf] 5 . ljleGg -dxTjk"0f{_ ePsf] v08df ljleGg k|s[ltsf j:t'x?nfO{
ljb]zL ljlgdosf] v/Lb tyf ljqmLaf6 ePsf] cfDbfgLnfO{ b}lgs klg cnu k|:t't ul/Psf] 5 . g]kfn n]vfdfgn] :jLs[tL
?kdf u0fgf u/L ;6xL 36a9 cfDbfgL cGtu{t v/Lb ljqmLaf6 glbPsf] v08df cfDbfgL / vr{nfO{ gfkmf gf]S;fg ljj/0fdf
x'g] gfkmfdf cg';"rL $=## df b]vfO{Psf] 5 . Ps cfk;df ckm;]6 ul/b}Fg . sfg'gL clwsf/ /x]sf] /
@=% sfof{Tds / k|:t'tLs/0f d'b|f p2]Zog]} v'b /sd hgfpg] 5 eg] dfq ljQLo ;DklQ / bfloTj
(Functional & Presentation Currency) Ps cfk;df ckm;]6 ul/G5 / v'b/sd hgfO{5 .
PsLs[t ljQLo ljj/0fx? :fd"x ;+:yfx?sf] sfof{Tds @=( hf/L u/LPsf t/ sfof{Gjog gePsf gof+ dfgsx? M
d'b|f, Gf]kfnL ?k}+ofdf k|:t't ul/Psf] 5 . pQm ljj/0fx? ljQLo pks/0fsf] l/kf]l6{ªsf] nflu g]kfn n]vf dfg 32 (NAS
Gf]kfn /fi6« a}+såf/f tf]lsPsf] 9f+rfdf tof/ ul/Psf] 5 / ljQLo 32) : æljQLo pks/0f, k|:t'lts/0fÆ, g]kfn n]vf dfg 39
l:yltdf ;DklQ / bfloTjnfO{ t/ntfsf] qmddf k|:t't ul/Psf] -NAS 39) : æljQLo pks/0f n]vf+sg / dfkgÆ / g]kfn ljQLo
5 . lj:t[t cfo ljj/0fdf cfDbfgL / vr{nfO{ ltgsf k|s[ltsf k|ltj]bg dfg -NFRS 7) : æljQLo pks/0f– k|s6Ls/0fÆ nfu"
cfwf/df juL{s/0f ul/Psf] 5 . c+sx?nfO{ lgs6td ?k}+ofdf ul/Psf] 5 . ljQLo pks/0fx¿sf] juL{s/0fsf] nflu g]kfn ljQLo
kl/0ft u/L b]vfOPsf] 5 . o;n] ubf{ x/]s c°x?sf] of]u k|ltj]bg dfg ( (NFRS 9) cg'kfng ul/Psf] 5 . ljleGg
99
ldltdf cGt/fli6«o ljQLo k|ltj]bg dfg (IFRS) sf] pb\3f]if kl5 x'g] gf]S;fgLnfO{ k|ltlglwTj ug]{ u/L gf]S;fgLsf] k|fjwfg ug{
O{G6/g];\gn PsfplG6Ë :6\ofG88{ af]8{ (IASB) åf/f s]xL gof+ cfjZos x'G5 . Jofh cfDbfgLnfO{ s'n /sd (Gross Amount)
dfgs hf/L ug'{sf ;fy} / jt{dfg dfgsx?df ;+;f]wg / JofVof df n]vfª\sg ul/G5 .
hf/L ul/Psf] 5 . PsfplG6Ë :6\ofG88{ af]8{ (ASB), g]kfnn] r/0f # M æcfhLjg cg'dflgt shf{ gf]S;fgÆ – v/fa
o;nfO{ NFRS ;+u ;dfj]z u/fPkl5 / g]kfn rf6{8{ PsfpG6]G6;\ ljQLo pks/0fx? r/0f # df k|j]z ub{5g\ ha shf{
;+:yf (ICAN) n] hf/L u/]kl5 nfu" x'g]5g\ . Iflt x'G5 / Ifltu|:t shf{ ;DklQ vl/bnfO{ cfhLjg
gf]S;fgL Joj:yfsf] cfjZostf kb{5 . Jofh cfDbfgLnfO{ s'n
g]kfn rf6{8{ PsfpG6]G6;\ ;+:yf (ICAN) n] 11 cfiff9 2077 ljQLo ;DklQaf6 cg'dflgt shf{ gf]S;fgLnfO{ x6fP/ u0fgf
df g]kfn ljQLo k|ltj]bg dfg 2018 (NFRS 2018) sf] pb\3f]if ul/G5 .
u/]sf] 5 h;cg;f/ s]xL gof+ dfgs hf/L u/LPsf] 5 eg] Joj:yfkgn] cg'dflgt shf{ gf]S;fg (ECL) df]8n nfu"
jt{dfg dfgsx?df ;+zf]wg ul/Psf] 5 . ubf{ ljQLo ljj/0fdf x'g] ;Defljt k|efjsf] d"Nof+sg
dfgs Nffu' x'g] ldlt cfly{s jif{ ul//x]sf] x'G5 .
g]kfn ljQLo k|ltj]bg
dfg ( (NFRS 9)M ljQLo 16 h'nfO{ 2021 cf=j= 2021–22 ljj/0f r/0f ! r/0f @ r/0f #
pks/0fx? k|s[lt 12 dlxg] cfhLjg cfhLjg
g]kfn ljQLo cg'dflgt shf{ cg'dflgt shf{ cg'dflgt
k|ltj]bg dfg !% gf]S;fg gf]S;fg shf{ gf]S;fg
16 h'nfO{ 2021 cf=j= 2021–22 hf]lvd k|f/lDes klxrfg k|f/lDes shf{
(NFRS 15)M u|fxs;+usf]
cg'aGwgaf6 cfDbfgL b]vL s'g} vf; klxrfg b]vL gf]S;fgL
g]kfn ljQLo k|ltj]bg shf{ hf]lvd s'g} vf; shf{ -gf]S;fgLsf]
16 h'nfO{ 2021 cf=j= 2021–22 a9]sf] 5}g . hf]lvd a9]sf] lgwf{/Lt
dfg (NFRS 16)M k6\6f
5 . k|df0f ;lxt_
k|s[lt c;n v/fa lgis[o
@=!) cg'dlgt shf{ gf]S;fg df]8n (ECL) – gf]S;fgL
cg'dflgt shf{ gf]S;fg df]8n (ECL) k|ultlzn b[li6sf]0fdf Aofh s'n lstfaL s'n lstfaL lstfaL
cfwfl/t 5 (forward-looking model) . cg'dflgt shf{ gf]S;fg cfDbfgL d'Nodf k|efjsf/L d'Nodf d'Nodf
df]8nsf cg'dfgx? lgikIf, ef/Lt ;Defjgf, ljutsf 36gfx?, Jofh b/ k|efjsf/L Jofh cg'dflgt
jt{dfg cj:yf / eljiosf] cfly{s cj:yfsf] k|If]k0f ;+u b/ shf{
;DalGwt hfgsf/Lx? ;d]t ;dfj]z ub{5 . gf]S;fgL
;fdfGo b[li6sf]0fdf, NFRS 9 n] cg'dflgt shf{ gf]S;fgL dfkg 36fO{
/ Jofh cfDbfgL n]vfª\sgsf] nflu tLg r/0fsf] b[li6sf]0f k|efjsf/L
cjnDjg u/]sf] 5 . Jofh b/
r/0f 1 M æ12 dlxg] cg'dflgt shf{ gf]S;fgÆ – o; r/0fdf nfu'
s'g} vf; shf{ hf]lvd a9]sf] x'b}g . ljQLo pks/0fx¿sf] shf{ @=!! g]kfn ljQLo k|ltj]bg dfg !% -NFRS 15)M u|fxs;+usf]
hf]lvddf pNn]vgLo j[l4 ePsf] x'b}g lsgeg] k|f/lDes klxrfg cg'aGwg af6 /fh:j
/ n]vf+sgsf] ;dodf csf]{ !@ dlxgf leqdf x'g] ;Defljt g]kfn ljQLo k|ltj]bg dfg 15 M æu|fxs;+usf] cg'aGwgaf6
hf]lvd (Probability of Default) 36gfx¿;+u ;DalGwt cg'dflgt cfDbfGfLÆ, cfDbfGfL klxrfg / n]vf+sgsf nflu gof+ dfgs
shf{ gf]S;fgsf] Joj:yf ug'{kg{] x'G5 . !@ dlxgfeGbf sdsf] xf] h;n] ljBdfg cfDbfGfL klxrfg / n]vf+sg dfgsx¿nfO{
kl/kSjtfsf] cjlw ePsf] ljQLo ;DklQx¿sf] nflu Probability k|lt:yfkg ub{5 . o; dfgs cg';f/ cfDbfGfL klxrfg /
of default sf] k|of]u ul/G5 h'g af+sL kl/kSjtfsf] cjlw;+u n]vf+sgsf nflu lgDg kf+r r/0f k|f?kx? cg';/0f ug{
d]n vfG5 . Jofh sf] u0fgf cg'dflgt shf{ gf]S;fgsf] nflu cfjZos 5 M
;dfof]hg ug{' cl3 ljQLo ;DkQLsf] s'n lstfaL d"Nodf – u|fxs;+u cg'aGwgsf] klxrfg .
ul/G5 . – cg'aGwgdf ePsf] bfloTj kfngfsf] klxrfg .
r/0f @ M æcfhLjg cg'dflgt shf{ gf]S;fgÆ – ljQLo pks/0fx?sf] – sf/f]af/ d"Nosf] lgwf{/0f .
k|f/lDes klxrfg kZrft shf{ hf]lvddf pNn]vgLo j[l4 ePdf – cg'aGwgdf ePsf] bfloTj kfngfsf] nflu sf/f]af/ d"Nosf
cfhLjg cg'dflgt shf{ gf]S;fg Joj:yf ul/G5 . cfhLjg ljlgof]hg -r/0f @ df elgP h:tf]_ .
cg'dflgt shf{ gf]S;fgLsf nflu cfly{s pks/0fsf] cjlwdf – bfloTjsf] kfngfkl5 cfDbfGfL] n]vf+sg .
100
Joj:yfkgn] NFRS 15 af6 ljQLo ljj/0fdf x'g] ;Defljt cg'dfg km/s kg]{ x'g ;S5 / ahf/af6 cg'e"t -realizable_
k|efjsf] d"Nof+sg ul//x]sf] xG5 . gx'g ;S5 . ljleGg ahf/ wf/0ffx? -assumptions_ cGt{ut
NFRS 15M æu|fxs;+usf] cg'aGwgaf6 cfDbfGfLÆ n] g]kfn ljQLo dfgx? klg dxTjk"0f{ ?kn] -significantly_ km/s kg{ ;Sb5 .
k|ltj]bg dfg !*M æcfDbfGfL (Revenue)Æ / g]kfn ljQLo a}+sn] lgDg km]o/ Eofn' kbfg'qmd cg';f/ km]o/ Eofn' dfkg
k|ltj]bg dfg !!M ælgdf{0f cg'aGwg (Construction u/]sf] 5 . o;n] dfkg ug{ k|of]u x'g] lgj]z -inputs_ sf]
Contracts)ÆnfO{ k|lt:yfkg ub{5 . dxTjnfO{ emNsfpFb5 .
@=!@ juL{s/0f / dfkgsf] cfwf/ :t/–!M– ;dfg pks/0fsf nflu ;lqmo ahf/df pb\w[t ahf/
tn pNn]lvtx? ljifox? Affx]s ljQLo ljj/0f P]ltxfl;s d"Nox? -unadjusted_
nfutsf] cfwf/df tof/ ul/Psf] 5M :t/–@M– cjnf]sg of]Uo lgj]zx? -observable inputs_ sf]
g]kfn ljQLo l/kf]{l6ª dfgs -Pg=Pkm=cf/=P;_ ( “ljQLo pks/0fÆ cfwf/df of t l;w} -d"Nosf] ?kdf_ jf ck|ToIf ?kdf -d"Noaf6
adf]lhd nufgL l;Sof]l/6Lh -OSjL6L z]o/ / Do"rn km08 k|fKt_ d"No lgwf{/0f ljlw .
nufgL_ nfO{ km]o/ Eofn' dfkg ul/Psf] 5 . o; ju{ cGt{ut pks/0fx?sf] d"No lgDg tl/sfx? k|of]u u/L
g]kfn n]vfdfg dfgs -PgPP;_ –$) ænufgL ;DklQÆ–u}/ a}+lsª lgwf{/0f ul/G5 –
;DklQsf] ?kdf k|fKt ePsf] hUuf / ejg km]o/ Eofn'df dfkg -s_ ;dfg pks/0fsf nflu ;lqmo ahf/df pb\w[t ahf/ d"No
ul/Psf] 5 . g]kfn n]vfdfg dfgs -PgPP;_–!( æsd{rf/L nfeÆ jf
adf]lhd sd{rf/Lsf] nflu kl/eflift nfe bfloTj / nfdf]÷lb3{ -v_ ;lqmo ahf/ eGbf sd dflgg] ahf/x?df ;dfg pks/0fsf
;]jf cjlw ljbf bfloTjnfO{ km]o/ Eofn'df dfkg ul/Psf] 5 . nflu pb\w[t d"No jf
a}+sn]] ljQLo ;DklQnfO{ lgDg >]0fLdf juL{s/0f u/]sf] 5 . -u_ cGo d"No lgwf{/0f ljlwx? hxfF ;a} dxTk"0f{ lgj]zx?
-s_ kl/Zff]lwt nfutdf dfkg -inputs_ k|ToIf jf ck|ToIf ?kdf ahf/ TfYof°af6 lg/LIf0f ug{
-v_ km]o/ dfgdf dfkg ;lsG5 .
of] juL{s/0f ;DklQsf] cg'aGwLt ljz]iftfx? / ;f]sf] Joj:yfkgsf] :t/–#M– lg/LIf0f ug{ g;lsg] dxTk"0f{ lgj]zx? (Signficant
unobservable inputs) k|of]u ul/g] d"No lgwf{/0f ljlw .
nflu ckgfO{Psf] Joj;foLs df]8]ndf lge{/ ub{5 .
kl/zf]lwt nfutdf ljQLo ;DklQ (Financial Assets at Amortized o; ju{ cGt{ut ;dfg pks/0fx?sf] pb\w[t d"NonfO{ cfwf/
Cost) s'g} nufgLnfO{ kl/zf]lwt nfutdf juL{s/0f ug{ ;f]
lnP/ d"No lgwf{/0f ul/g] pks/0fx? kb{5g . o;/L d"Nof°g
FVTPL df gfldt gePsf] x'g' kg]{ / lgDg b'a} dfkb08 k'/f
ubf{ dxTjk"0f{ lg/LIf0f ug{ g;lsg] ;dfof]hg (Significant
unobservable adjustments_ jf wf/0ffx? (assumptions_ to
ePsf] x'g' kb{5 .
-s_ a}+ssf] Joj;foLs df]8]n ;DklQnfO{ xf]N8 ug]{ / cg'aGwLt ug{ cfjZos kb{5 .
gub k|fKt ;+sng ug]{ . @=!# ljQLo ;DklQ / ljQLo bfloTj
-Vf_ ljQLo ;DklQsf] ;Demf}tfsf zt{x? adf]lhd lglb{i6 cg'aGwLt ;Demf}tf cg';f/ eljiodf x'g] gub k|jfx jf csf]{
ldltx?df gub k|jfx x'g] h;df d"n /sd (principal amount) OsfO{sf] OSjL6L pks/0fsf] :jfldTjaf6 ;[hLt ;DklQ ljQLo
/ afFsL d"n /sdsf] Jofh dfq ;dfj]z x'g] . km]o/ Eofn'df ;DklQ cGt{ut kb{5 . ljQLo ;DklQsf] dfg ;emf}tf bfjLaf6
ljQLo ;DklQ (Financial Assets at Fair value) t;y{ pk/f]Qm dfkg x'g] x'Fbf oL u}x| ef}lts ?kdf x'G5g\ / cGo d"t{ ;DklQ
dfkb08 dWo b'j} k'/f gug]{ pQm ;DklQnfO{ eGbf a9L t/n dflgG5g\ . cg'aGwLt ;emf}tf cg'?k ;[hgf
kl/zf]lwt nfutdf juL{s/0f ug{ gldNg] ePsfn] km]o/ Eofn'df x'g] bfloTjnfO{ ljQLo bfloTj elgG5 / o:tf] bfloTj lgk6f/f
juL{s/0f ug'{ kb{5 . gub jf cGo ljQLo ;DklQsf] 8]lne/Laf6 x'G5 . ljQLo
km]o/ Eofn' lgwf{/0f t/n ahf/df sf/f]af/ x'g] ljQLo pks/0f bfloTj lgk6f/f cfgf] OSjL6L hf/L u/]/ cyjf cGo ljQLo
-8]l/e]l6e pks/0f ;lxt_sf] km]o/ Eofn' jf;fnftsf] ldltsf] ;DklQ jf ljQLo bfloTjnfO{ ;Defljt cg'lrt kl/l:yltdf
la8 -bid_ cyjf k|:tfljt clGtd d"No -Closing Price_ xf] . kl/jt{g÷cfbg– k|bfgaf6 x'g ;S5 .
;lqmo ahf/ gx'g] ljQLo pks/0fx?sf] km]o/ Eofn' ljleGg d"No @=!$ ljQLo pks/0fx?sf] klxrfg / 8]l/u|]h
lgwf{/0f ljlwx? -ul0flto ljlw_ k|of]u ul/ lgwf{/0f ul/G5 . of] (Recognition and de-recognition)
ljlwx?nfO{ rflxg] lgj]zx? -inputs_ ;Dej eP ;Dd cjnf]sg ljQLo pks/0fx?nfO{ ljQLo cj:yfsf] ljj/0fdf lgk6f/fsf]
ug{ ;lsg] ahf/ TfYof°af6 lnOG5 . km]o/ Eofn' ljleGg d"No ldltsf] cfwf/df hgfO{G5 t/ Jo"TkGg pks/0fn] eg] Jofkfl/s
lgwf{/0f ljlwx?sf] k|of]u ul/ dfkg ul/G5 . o; k|s[of cGt{ut ldlt -Trade Date_ sf] cfwf/df hgfO{G5 . ljQLo ;DklQaf6 x'g]
eljiodf ck]lIft gub k|jfx lgwf{/0f ug]{ / jf;fnft ldlt :fDd gub k|jfxsf] clwsf/ ;emf}tf ;dflKt kl5 ljQLo ;DklQnfO{
æl8:sfpG6Æ÷5'6 ug]{ kb{5 . oL pks/0fsfx?sf] nflu cg'dfg de-recognize ul/G5 . ;Demf}tfdf ePsf] bfloTj e'Qmfg, ;dflKt
ul/Psf] eljiodf ck]lIft gub k|jfx dfs]{6÷ahf/ TfYof°sf] jf /2 kl5 ljQLo bfloTjnfO{ de-recognize ul/G5 .
wf/0ff -assumption_ df e/ kb{5 . To;}n] km]o/ Eofn'sf]
101
@=!% Jofkf/ ;+of]hg h'g l8kmN6;Fu ;DalGwt 5 . kl/zf]lwt nfutdf /flvPsf]
Pg=Pkm=cf/=P;–# adf]hd lgoGq0f x:tfGt/0f eP kZrft\ :fDklQ ljQLo ;DklQ ;'?df hgfOP kZrft ePsf 36gf jf
clwu|x0f ljlw k|of]u u/]/ Jofkf/ :f+of]hg ul/Psf] kl/36gfx?n] xfgLsf] j:t'ut k|df0f lbPkl5 kl/zf]lwt nfutdf
5 . klxrfg of]Uo v'b ;DklQ (Identifiable Net Assets) /flvPsf] To:tf] ljQLo ;DklQsf] Iflt gf]S;fgLnfO{ hgfO{G5 .
/ Consideration Transferred nfO{ km]o/ d'Nodf dfkg o:tf] gf]S;fgL Joj:yfsf] /sd, ;DklQsf] nufgL /sd /
ul/G5 . Voflt cfPsf] v08df jflif{s ?kdf xfgL gf]S;fgL C0fsf] cg'dflgt k|flKt d"No aLrsf] km/s xf] . lwtf]af6 k|fKt
k/LIf0f ul/G5 eg] df]ntf]n vl/bdf ePsf] nfenfO{ -C0fkq x'g] cg'dflgt /sd / C0fLsf] klxnfsf] cfr/0fsf] a}+ssf]
cyjf OlSj6L hf/L ubf{sf] sf/f]af/ vr{ afx]snfO{_ gfkmf ljutsf] cg'ejsf] cfwf/df C0faf6 k|fKt x'g] /sdsf] cg'dfg
gf]S;fg lx;fadf vr{ hgfOG5 . o2kL a}+sn] n]vf ;DaGwL ul/G5 . Psn ?kdf :fDklQsf] d'Nof°\g ul/G5 (Individually
l6Kk0fLdf pNn]v eP adf]lhd g]kfn /fi6« a}+ssf] dh{/ assessed) / s'g} xfgL gePsf] cj:yfdf p:t} k|sf/sf]
tyf PlSjhL;g ;DaGwL ljlgodjfnL @)&# cg';f/ Jofkf/ qm]l86 hf]lvd ePsf] ljQLo ;DklQ ;d"xa4 u/L ;fd"lxs
;+of]hg u/]sf] 5 . ?kdf xfgLsf] d"Nofª\sg ul/G5 . x/]s C0f ;d"xsf] qm]l86
@=!^ ckm;]6 hf]lvd tYofª\s Joj:yfkgåf/f :jljj]sn] ljutsf] cg'ejsf]
sfg'gL clwsf/ /x]sf] / p2]Zo g]} v'b /sd hgfpg] 5 eg] cfwf/df lgwf{/0f ul/G5 . C0fLsf] ljleGg sf/s h:t} qm]
dfq ljQLo ;DklQ / bfloTj Ps cfk;df ckm;]6 ul/G5 / l86 d"Nofª\sg ;'lw|Psf] cj:yfdf klxnf sfod ul/Psf] xfgL
v'b /sd hgfO{5 . gf]S;fgL Joj:yf pN6fO{G5 / gfkmf÷gf]S;fg lx;fadf cfDbfgL
hgfOG5 . xfgL gf]S;fgL Joj:yf pN6fO{Psf] ldltdf To:tf]
@=!& gub / gub ;dt'No ljQLo ;DklQsf] xfnsf] kl/zf]lwt nfut To:tf] xfgL gf]S;fgL
gub / gub ;dt'No eGgfn] vl/b u/]sf] cyjf Kn];d]G6 Joj:yf gu/]sf] eP x'g] kl/zf]lwt nfut eGbf w]/} x'Fb}g .
ul/Psf] ;do kZrft tLg dlxgf jf ;f] eGbf sd cjwLdf c;'nLsf] ;Defjgf g/x]df ljQLo ;DklQ -:fDalGwt xfgL gf]
kl/kSs x'g] df}lb|s ;DklQ cyjf Kn];d]G6nfO{ hgfFpb5 . S;fgL Joj:yf vftf_nfO{ cf+lzs ?kdf jf k"0f{ ?kdf ckn]vg
k|ltalGwt df}HbftnfO{ gub / gub ;dfg ;dfa]Zf ul/Psf] 5}g ul/G5 . lwtf]sf] laqmLaf6 k|fKt x'g] s'g}klg /sdnfO{ kl5
/ kl/zf]lwt nfutdf hgfOg'sf ;fy} ljQLo l:yltsf] ljj/0fdf cfDbfgL hgfOG5 . x/]s jf;fnft ldltdf ;DklQdf xfgL
leGg} :yfgdf (Line Item) k|:t't ul/Psf] 5 . eP÷gePsf] ;+s]tnfO{ d"Nof°g ul/G5 / To:tf] ;+s]t /x]5 eg]
@=!* xfgL (Impairment) c;'nL /sdsf] cf+sng ul/G5 .
ljQLo ;DklQdf xfgL a}+sn] k|To]s l/kf]l6{ª ldltdf s'g} Ps @=!( Jo"TkGg ;DklQ / Jo"TkGg bfloTj
ljQLo ;DklQ jf ljQLo ;DklQx?sf] k|ef/sf] j:t'ut k|df0fsf] Jo"TkGg ;DklQ / bfloTjn] -8]l/e]l6e_ k|fylds ljQLo ;fwgdf
cfFsngaf6 ub{5 . s'g} ljQLo ;DklQ jf ;d"xut ljQLo cGt/lglxt Ps jf clws ljQLo hf]lvdsf] pks/0f kf6L{x?sf]
;DklQ IfL0f eO{ xfgL gf]S;fgL pTkGg ePsf] dflgG5 olb / dfq aLr x:tfGt/0f ug]{ clwsf/ / bfloTj ;[hgf ub{5 . Jo"TkGg
olb To:tf] ;DklQnfO{ ;'?df hgfOP kZrft To:tf 36gf jf ljQLo ;fwgx?n] ljQLo ;fwgsf] kl/efiff k"/f ub{5g\ / Jo"TkGg
kl/36gfx? 36\5g\ h;n] To:tf] xfgLsf] j:t'ut k|df0f lbG5 / ;DklQ / bfloTjnfO{ FVTPL df dfkg ul/G5 / ;Da4 km]o/
h;n] ubf{ eljiodf x'g] ;Defljt gub k|jfxsf] c;/nfO{ plrt Eofn' kl/jt{gx? gfkmf÷gf]S;fg lx;fadf hgfO{G5 .
?kn] cg'dfg ug{ ;lsG5 .
a}+sn] lgDg sf/sx?nfO{ j:t'ut k|df0f cfFsng ug{ k|of]u @=@) u|fxsx? / a}+s tyf ljQLo ;+:yfx?;Fusf] lgIf]k / C0fkq
ub{5 . o;nfO{ ljQLo bfloTjdf juL{s/0f ul/Psf] 5 / kl/zf]lwt
– C0fL÷bfloTjstf{sf] pNn]vgLo ljQLo sl7gfO{ nfutdf dfkg ul/Psf] 5 .
– ;Demf}tfsf] pNnª\3g h:t} Jofh jf ;fjf“ /sdsf] e'QmfgLdf @=@! cfDbfgLsf] n]vfª\sg
l9nfO{ a}+sn] cfgf] cfDbfgL a}ls+u Joj;fo / ;DalGwt
– C0fLsf] 6f6 klN6g] :fDefjgf ePsf] cyjf ljQLo k"g{u7g lqmofsnfkx?af6 pNn]Vo dfqfdf k|fKt ub{5 . o; cGt{ut
x'g] :fDefjgf ePsf] v'b Jofh cfDbfgL / u}/ Jofh cfo kb{5 . ;d"xn] cGoyf
– lg/LIf0f of]Uo TfYof°n] ;ª\s]t u/] cg';f/ ;d"xut ljQLo eg]sf] afx]s PgPP; !* æcfDbfgLÆ adf]lhd n]vfª\sg
;DklQnfO{ ;'?df hgfP kZrft dfkg ug{ ;lsg] u/L eljiodf u/]sf] 5 .
x'g] ;Defljt gub k|jfxdf x|f; cfPdf . oBlk o:tf] x|f; -s_ v'b Jofh cfDbfgL Jofh cfDbfgL / vr{ gfkmf
;d"xut ljQLo ;DklQdf Ps ljQLo ;DklQsf] elg klxrfg ug{ gf]S;fg lx;fadf k|f]befjL cfwf/df k|efjsf/L Jofh (Effective
sl7gfO{ x'g ;Sb5 . Interest) ljlw k|of]u u/L hgfOPsf] 5 . eljiosf] cg'dflgt
– r'Qmf ug]{ 9fFrf cyjf cfly{s cj:yfdf k|lts"n kl/jt{g gub e'QmfgL÷k|flKtnfO{ ljQLo ;DklQ÷ bfloTjsf] ck]lIft cfo'df
102
7\ofSs} l8isfpG6 ug]{ b/nfO{ k|efjsf/L Jofh b/ elgG5 . cg'dflgt pkof]lutf
ljQLo ;DklQnfO{ xfgL k'u]sf] cj:yfdf Jofh cfDbfgLnfO{ ;DklQ x|f;s§L b/
cjlw
impaired value df d'n k|efjsf/L Jofh b/sf] cfwf/df hgfOG5 .
ejg $) jif{ @=%Ü
a}+sn] Jofh cfDbfgL g]=/f= a}+ssf] Jofh cfDbfgL lbzflgb]{z
sfo{no ;+rfng
adf]lhd hgfPsf] 5 . & jif{ !$=@*Ü
pks/0f
-v_ Zf'Ns / sdLzg cfo
Zf'Ns / sldzg cfo ;fwf/0ftof ;DalGwt ;]jf eO;s]kl5 jf sDKo'6/ % jif{ @)Ü
Ps ;fy{s sfo{sf] sfo{Gjog eO;s]kl5 hgfOG5 . C0f k|bfg kmlg{r/ & jif{ !$=@*Ü
ubf{ nfUg] ;]jf z'Ns ;f] k|bfg eO;s]kl5 hgfOG5 . ;jf/L ;fwg %÷& jif{ @)Ü÷!$=@*Ü
-u_ nfe+fz cfo ;DklQsf] lglZrt÷cg'dflgt pkof]lutfsf]
cb[io ;DklQ
nfe+fz k|fKt ug]{ xs :yflkt eO;s]kl5 nfe+fz cfDbfgL cjlwdf
hgfOG5 . af]gz z]o/sf] xsdf nfutnfO{ kl/jt{g gu/L
z]o/sf] ;+Vof dfq a9fO{G5 . -u_ k§fdf lnOPsf] ;DklQdf ul/Psf] vr{nfO{ k/n d"Nodf
-3_ v'b Jofkfl/s nfe n]vf+sg u/L k§fsf cjlwdf ckn]vg x'g] u/L kl/zf]wg gLlt
;d"xn] Jofkfl/s ;DklQ÷bfloTjsf] xsdf kfs]sf] Jofh, ckgfOPsf] 5 .
lgk6f/fdf nfe xfgL, km]o/ Eofn' kl/jt{g, nfe+fz / -3_ cb[io ;DklQnfO{ k"“hLs[t u/L cg'dflgt÷lglZrt
ljb]zL ljlgdodsf] sf/f]af/af6 ;[lht nfe÷xfgL o; cGt{ut pkof]lutf cjlw e/L ckn]vg ul/Psf] 5 . o:tf] nfutnfO{
/fv]sf] 5 . cd"t{ ;DklQ cGtu{tsf] cg';"rL $=!$ df b]vfOPsf] 5 .
@=@@ cGtl/d l/kf]{6{x? -ª_ ljqmL jf lg;u{ ul/Psf] l:y/ ;DklQsf] x|f;s§LnfO{,
l/kf]{6{ ul/Psf] ljQLo ljj/0f;Fu ;DalGwt cGtl/d l/kf]6{ ;f] ;DklQ laqmL jf lg;u{ ePsf] ldlt;Dd n]vf+sg
lgofds l/kf]{l6{ªsf] cfjZoQmf cg';f/ l/kf]{6{ ul/Psf] 5 . ul/Psf] 5 .
-5_ ?=!),))).– ;Dd d"No kg]{ ;DklQx?nfO{ k"“hLs[t gu/L
@=@# l8:sfplG6ª (Discounting) v/Lb ul/Ps} jif{df vr{ hgfOPsf] 5 .
u}/ rfn' ;DklQ / bfloTjdf l8:sfplG6ª sf] k|efj k|d'v ePsf]
cj:yfdf nfu' ul/Psf] 5 . @=@& nufgL ;DklQ
PgPkmcfP; !^ -;DklQ tyf pks/0f_ adf]lhd juL{s/0f
@=@$ PgPkmcf/P; sfof{Gjogsf] ;Ldf ul/Psf] ;DklQ tyf pks/0f / PgPkmcfP; % -ljlqmsf
hfgsf/L k|ofKt ?kdf pknAw gePsf] cj:yfdf / hfgsf/L nflu pknAw u}/ crn ;DklQ / aGb ul/Psf] ;+rfng_
k|fKt ug{ nfUg] nfut To;sf] kmfObf eGbf a9L ePdf adf]lhd juL{s/0f ul/Psf] afx]s hUuf jf ejg jf b'a} nufgL
PgPkmcf/P; sfof{Gjogsf] o:tf] ckjfb ;DalGwt v08x?df ;DklQ x'g\ . ;d'xn] u]}/ a}ls+Ë ;DklQsf] ?kdf k|fKt u/]sf]
pNn]v u/L k|s6g ul/Psf] 5 . hUuf jf ejg jf b'j]}nfO{ nufgL ;DklQsf] ?kdf juL{s/0f
@=@% ljutdf ckgfO{Psf] gLltx?af6 dxTjk"0f{ (significant) u/]sf] 5 . nufgL ;DklQnfO{ km]o/ Eofn' df hgfO{Psf] 5 /
kl/jt{g :jM k|of]hgsf nflu gePsf] x'gfn] xf|;s§L ul/Psf] 5]}g .
cl3Nnf] GAAP -tTsfnLg g]kfn n]vfª\sg dfgsx? / @=@* cjsfz sf]if M
g]kfn /fi6« a}+saf6 hf/L lgb]{zgx?_ åf/f cg'df]lbt gLltx?af6 a}+sn] cfgf sd{rf/Lx?sf] nfuL ;]jfaf6 cjsfz k|fKt ubf{sf]
dxTjk"0f{ kl/jt{gx? / PgPkmcf/P; nfu" ug'{sf] k|efj ;DalGwt cj:yfdf lgDg lnlvt cjsfz ;'ljwfsf] Joj:yf u/]sf] 5 .
v08x?df ljZn]if0f ul/Psf] 5 . -s_ ;+ro sf]if M
@=@^ ;DklQ tyf pks/0f / cb[Zo÷cd"t{ ;DklQ :yfoL sd{rf/Lx?af6 ;dofjlws of]ubfgsf] cfwf/df ;+ro
-s_ l:y/ ;DklQnfO{ P]ltxfl;s nfut cjwf/0ffsf] cfwf/df sf]ifsf] Joj:yf u/]sf] 5 . sd{rf/L ;+rosf]ifdf of]ubfg
;+lrt x|f; s§f kZrft b]vfOPsf] 5 . (cost model) ul/Psf] ;dodf g} vr{ hgfOPsf] 5 . pQm sf]if a}+seGbf leGg
-v_ l:y/ ;DklQsf] cg'dflgt pkof]lutf cjlwnfO{ cfwf/dfgL ;+:yf xf] .
Straight line basis sf] cfwf/df gfkmf gf]S;fg lx;fadf n]vf+sg -v_ pkbfg sf]if M
ul/Psf] 5 . hUufsf] x|f;s§L gul/Psf] tyf ljleGg ju{sf g]kfn n]vfdfgsf] k|fjwfg cg';f/ :jtGq PSr'c/Ln]
;DklQdf lgDglnlvt cjlw÷b/df x|f;s§L ug]{ ul/Psf] 5 . u/]sf] d"Nof°g cg';f/ pkbfgsf] Joj:yf ul/Psf] 5 .
sd{rf/Lx?n] ;]jfaf6 cjsfz k|fKt ubf{ sd{rf/L ;]jf zt{
103
tyf ;'ljwf ;DaGwLljlgdodfjnL] cg';f/ pkbfgsf] lx;fa u/]/ d"Nof°g u/L tL 36sx?df ;|f]t ;fwg afF8kmfF8 ul/G5,
sd{rf/LnfO{ pkbfg e'QmfgL ul/G5 . To:tf] 36snfO{ ;+rfng If]q (Operating Segments) elgG5 .
-u_ ;+lrt labf M Joj:yfkg / l/kf]{l6Ësf] nflu a}+snfO{ lgDg If]qdf ljefhg
g]kfn n]vfdfgsf] k|fjwfg cg';f/ :jtGq PSr'c/Ln] u/]sf] ul/Psf] 5 M l/6]n, SME/MSME, skf]{/]6, ljkGg, 6«]h/L /
d"Nof°g cg';f/ la/fdL labf jfktsf] Joj:yf ul/Psf] 5 . cGo . cfos/nfO{ s'g} ;+rfng If]qdf ljefhg ul/b+}g /
sd{rf/Lx?n] ;]jfaf6 cjsfz k|fKt ubf{ sd{rf/L ;]jf zt{ ;d'xut cfwf/df Joj:yfkg ul/G5 . ;a} If]qx? aLrdf x'g]
tyf ;'ljwf ;DaGwL ljlgdodfjnL] cg';f/ ;+lrt la/fdL labfsf] sf/f]af/ Arm Length Price df ul/G5 / If]qx? aLrsf] cfDbfgL
lx;fa u/]/ sd{rf/LnfO{ e'QmfgL ul/G5 . vr{nfO{ æcGodfÆ /fvL x6fO{Psf] 5 . cGo ;kf]6{ nfutx?
-3_ ;+lrt 3/ labf M (Support Cost) ;+rfng If]qnfO{ x'g] kmfO{bfsf] cg'dfgsf] cfwf/df
g]kfn n]vfdfgsf] k|fjwfg cg';f/ :jtGq PSr'c/Ln] u/]sf] Joj:yfkgåf/f cf+sng u/L tL If]qx?df ljefhg ul/Psf] 5 .
d"Nof°g cg';f/ 3/labf jfktsf] Joj:yf ul/Psf] 5 . @=#@ z]o/ k"FhL / hu]8f
sd{rf/Lx?n] ;]jfaf6 cjsfz k|fKt ubf{ cyjf ;+lrt 3/ labf a}+ssf] ;fwf/0f z]o/sf] d"Nofª\g k|lt ;fwf/0f z]o/sf] k|fKt
of]Uo ;+lrt 3/ eGbf w]/} ePdf sd{rf/L ;]jf zt{ tyf ;'ljwf d"Nodf ul/G5 . ;fwf/0f z]o/ wf/s ;fwf/0f ;efdf k|lt
;DaGwL ljlgdodfjnL] cg';f/ ;+lrt 3/ labfsf] lx;fa u/]/ z]o/ Ps dt / jflif{s nfe+fzsf] xsbf/ x'G5g\ . hu]8f
sd{rf/LnfO{ e'QmfgL ul/G5 . sf]ifsf] ljleGg lzif{ssf] JofVof lgDg ?kdf pNn]v
@=@( ;+rfngk§f ul/Psf] 5 .
Tof]:tf] k§f h:df hf]lvd / Ogfdsf] Ps dXTjk"0f{ efu -s_ ;fwf/0f hu]8f sf]ifM
wgLn] cfkm};+u /fV5 To;nfO{ ;+rfng k§fsf] ?kdf juL{s/0f ;fwf/0f hu]8f sf]if r'Qmf k"FhLsf] bf]Aa/ geP;Dd a}+sn] v'b
ul/G5 . a}+sn] n]vf ;DaGwL l6Kk0fLdf pNn]v ul/P adf]lhd gfkmfsf] Go"gtd @) k|ltzt / To;kl5 Go"gtd !) k|ltzt
PgPP; !& æk§fÆ nfu' u/]sf] 5}g . /sd ;fwf/0f hu]8f sf]ifdf hDdf ug'{ kg]{5 . ;fwf/0f hu]8f
@=#) cfos/ M sf]ifdf hDdf ePsf] /sd z]o/wgLnfO{ s'g} klg ?kdf ljt/0f
-s_ rfn" cfos/ M ug{ kfOg] 5}g . ;f] sf]ifdf ePsf] /sd cGo lZfif{sdf ;fg'{ k/]df
s+DkgLsf] cfos/ P]g, @)%* / ;f]df ;do ;dodf ePsf] g]kfn /fi6« a}+ssf] ljz]if :jLs[lt lng' kg]{5 .
;+zf]wgsf] cfwf/df cfos/ Joj:yf ul/Psf] 5 . -v_ ;6xL 36a9 sf]ifM
-v_ :yug cfos/ M ljb]zL d'b|fsf] v/Lb b/ / ljqmL b/sf] leGgtfaf6 k'gM d"Nof°g
ljQLo ljj/0fdf ;Dklt / bfloTjsf] d'No / ;f]sf] s/ d'Nodf ePsf] gfkmfsf] @% k|ltzt a}+sn] ;6xL 36a9 sf]ifdf hDdf ug'{
x'g] c:yfoL km/sdf k|rlnt s/sf] b/ k|of]u ul/ cfpg] / kg]{5 . ;f] lgod ef/lto ?k}of -ef?_ sf] xsdf nfu' x'g] 5}g .
sdnfO{ :yug s/ eg]/ hgfO{G5 . :yug cfos/ jf;n;tsf] -u_ km]o/ Eofn' sf]ifM
ldltdf k|rlnt s/sf] b/ k|of]u ul/ lgwf{/0f ul/G5 / :yug of] :j]lR5s (non-statutory) sf]if xf] / ljQLo ;DklQsf]
cfos/ ;DklQ k|fKt ubf{ cyjf :yug cfos/ bfloTj km5\of]{6 n]vf°g gLlt nfu' ug{sf] nflu cfjZos 5 . g]kfn ljQLo
ubf{ pkof]u ug{ ;lsG5 . :yug ul/Psf] s/ ;DklQnfO{ l/kf]{l6ª dfgs adf]lhd ljQLo ;DklQ de-recognize gu/];Dd
FVTOCI (Fair value through other comprehensive Income) df
eljiodf kof{Kt s/of]Uo cfo l;lh{t eO{ pQm s/of]Uo cfodf
;dfof]hg ug{ ;lsG5 eGg]df Jojxfl/s ?kn] ;'lglZrttf dfkg ul/Psf] To:tf] ;DklQsf] km]o/ Eofn'sf] ;+roL v'b
geP;Dd :yug s/ ;DklQnfO{ n]vf°g ul/b}g . z'?sf] df}Hbftdf kl/jt{gnfO{ km]o/ Eofn' sf]ifDff hgfO{5 . To:tf] ;DklQsf]
/x]sf] c:yfoL km/s;+u ;DalGwt :yug s/ OSjL6Ldf lgk6f/f kl5 k|fKt km]o/ Eofn'nfO{ km]o/ Eofn' zLif{saf6 ;+lrt
;dfof]hgul/G5 / To; kZrft\ kl5Nnf] jif{x?df cfpg] km/sx? gfkmf÷gf]S;fg lx;fadf hgfO{G5 .
gfkmf÷gf]S;fg lx;fa vftfdf :yug cfo jf gf]S;fgL;+u -3_ ;DklQ k'gM d"Nof°g sf]ifM
hgfOG5 . of] :j]lR5s (non-statutory) hu]8f xf] / u}/–ljQLo ;DklQx?
g]kfn /fi6« a}+ssf] lgb]{lzsf adf]lhd :yug s/ ;DklQ / Hf:t}M ;DklQ, pks/0f, nufgL ;DklQ / cd"t{ ;DklQx?sf] k'gM
bfloTjnfO{ Ps csf{df ldnfg u/L v'b /sdnfO{ cGo ;DklQx? d"Nof°g df]8]n cg'?k n]vfª\sg ug{ o; sf]ifsf] cfjZoQmf
cyjf cGo bfloTjx? cGt{ut k|:t't ul/Psf] 5 . kb{5 . a}+s;Fu ;DklQ k'gM d"Nof°g hu]8fdf s'g} /sd 5}g .
-ª_ k"FhL ;dfof]hg sf]if M
@=#! ;]Ud]G6n l/kf]{l6Ë (Segmental Reporting) of] Ps j}wflgs sf]if xf] / /fi6« a}+ssf] kl/kq !@.)&@.&#
a}+ssf] o:tf] 36s h'g Jofkf/ ultljlwdf klg ;+nUg cg'?k n]vfª\sg o; sf]ifdf ul/G5 . j]]}zfv @)&@ sf] e'sDkn]
x'G5 / h;af6 cfDbfgL / vr{ klg x'G5 -a}+ss} ubf{ k'g/tflnsL/0f jf k'g;+/rgf ul/Psf] shf{sf] JofhnfO{
csf]{ 36s;Fu sf/f]af/ u/L cfDbfgL÷vr{ klg x'g] 36s k"FhLs/0f u/L hgfOPsf] cfDbfgL /sdnfO{ shf{ k'0f ?kdf
;d]t u/L_ / To;sf] ;+rfng glthf a}+s Joj:yfkgåf/f r'Qmf gx'~h]n afF8kmf8 gu/L k+"hL ;dfof]hg sf]ifdf /fVg'
104
kb{5 . ;|f]tsf] k|jfx x'b}g_ sf] nfuL a}+sn] ;Defljt bfloTjsf]
-r_ ;+:yfut ;fdflhs pQ/bfloTj sf]ifM k|s6g ub{5 . ;Defljt bfloTj jf jt{dfg bfloTj h;af6
g]kfn /fi6« a}+ssf] lgb]{zg cg';f/ o; sf]ifdf v'b nfesf] ! a}+ssf] ;|f]tsf] k|jfx x'g] ;Defjgf Go"g /x]df a}+sn] Joj:yf
k|ltZft a/fa/sf] /sd jflif{s ?kdf hDdf ug'{ kb{5 . ;f] /sd jf k|s6g ug]{5}g . ;Defljt ;DklQnfO{ ljQLo ljj/0fdf
csf]{ jif{ ;+:yfut ;fdflhs lhDd]jf/Lsf nflu vr{ ul/g]5 . b]vfOPsf] 5}g oBkL logLx?nfO{ ;do ;dodf lgwf{/0f
-5_ nufgL ;dfof]hg sf]if M ul/G5 / cfly{s nfe x'g] lglZrt x'g] v08df h'g cf= j= df
dfs{ 6' dfs]{6 gul/Psf ljqmLsf nflu pknAw OlSj6L nufgLsf] ;f] kl/jt{g ePsf] xf] ;f] cf= j= df ;Dklt / ;DalGwt cfosf]
lglZrt k|ltZft a}+sn] o; sf]ifdf hDdf ug'{ kb{5 . o; sf]ifdf n]vfª\sg ul/G5 .
ePsf] kl/jt{gx? ;+lrt d'gfkmfdf k'gMjuL{s/0f ul/Psf] 5 . @=#% jf;nft ldlt kl5sf 36gfx?
-Hf_ C0f kq e'QmfgL sf]if M Jff;nftsf] ldlt / ljQLo ljj/0f hf/L ug{ l:js[t ePsf] ldltsf]
a}+sn] C0fkq hf/L u/]sf] xsdf C0fkq e'QmfgL sf]if sod aLrdf 36]sf cg's'n jf k|lts'n 36gfx?nfO{ jf;nftsf]
ug'{kg]{5 . a}+ssf] C0fkq hf/L ug{ /fi6« a}+ssf] cg'df]bgsf] zt{ ldltkl5sf] 36gf elgG5 . Jff;nftsf] ldlt / ljQLo ljj/0f
cg';f/ a}+sn] C0fkqsf] s'n /sd ;f]xL C0fkqsf] cjlwdf hf/L ug{ l:js[t ePsf] ldltsf] aLrdf 36]sf ;f/e't / cy{k"0f{
-lgisfzg jif{ / l/8]Dk;g jif{ afx]ssf] cjlw_ ;dfg ?kdf 36gfx?sf] ljQLo ljj/0fdf g]kfn ljQLo l/kf]{l6ª dfgs
C0fkq e'QmfgL sf]ifdf hDdf ug'{ kg]{5 . adf]lhd plrt ;dfof]hg / n]vf ;DaGwL l6Kk0fLx?df plrt
-em_ sd{rf/L k|lzIf0f sf]if M k|s6g ul/Psf] 5 .
a}+sn] sd{rf/L k|lzIf0f / ljsf;sf vr{sf] nfuL cl3Nnf]
cfyL{s jif{sf] sd{rf/L vr{sf] # k|ltZft /sd sd{rf/L k|lzIf0f @=#^ lgs6td ?k}+ofF tyf k'gM juL{s/0f
sf]ifdf hDdf ug'{kg]{5 . olb ;f]sf] jif{df clgjfo{ vr{ /sd ljQLo ljj/0fx?nfO{ g]kfnL ?k}+ofFdf k|:t't ul/Psf] 5 .
a}+sn] vr{ ug{ g;s]df ;f] vr{ x'g aFfsL /sd klg sd{rf/L c°x?nfO{ lgs6td ?k}+ofFdf kl/0ft u/L b]vfOg'sf] ;fy} ut
k|lzIf0f sf]ifdf ;+lrt x'g]5 . jif{sf] s]xL c+sx? t'ngf ug{ ;lhnf]sf nflu cfjZostf
`= ljdfl°s gfkmf÷gf]S;fg sf]if cg';f/ juL{s/0f jf k'gMjuL{s/0f ul/Psf] 5 .
of] u]}/ j]}wflgs sf]if xf] / sd{rf/L nfesf] n]vf gLlt nfu"
ug{ cfjZos kb{5 . PgPkmcf/; !* adf]lhd kl/eflift
nfe bfloTj d"Nof°gdf dflgPsf ljdfl°s wf/0fx?sf]
kl/jt{gaf6 x'g] ljdfl°s gfkmf÷gf]S;fgnfO{ o; sf]if cGt{ut
/flvG5 . o; sf]ifdf x'g] kl/jt{gnfO{ cGo lj:t[t cfDbfgL
ljj/0f hgfOPsf] 5 .
6= lgodgsf/L sf]if
of] u]}/d'Qm lgodgsf/L sf]if xf] . a}+sn] tof/ u/]sf] NFRS
Complaint ljQLo ljj/0fdf g]kfn /fi6« a}+ssf] lgb]{zg
adf]lhd ;l~rt d'gfkmf -Retained earnings_ vftfdf
vr{ u/L lgodgsf/L sf]ifdf hDdf ul/Psf] 5 . o;
sf]if cGt{ut Jofh d"NttLaf6 hgfOPsf] Jofh cfDbfgL, /fi6«
a}+s / PgPkmcf/P; adf]lhd C0f gf]S;fgL Joj:yf aLrsf]
km/s, :tug s/ ;DklQ a/fa/sf] /sd, cGo lj:t[t cfDbfgL
ljj/0fdf hgfOPsf] ljdfl°s gfkmf÷gf]S;fg tyf OlSj6L
z]o/x?sf] km]o/ Eofn' ;dfof]hg / PgPkmcf/P; adf]lhd
hgfOPsf] Voflt kb{5g\ .
@=## :6]zg/L
vl/b ul/Psf :6]zg/L df}HbftnfO{ nfut d"Nosf] cfwf/df
n]vf+sg u/L pkof]u ul/Psf] ;dodf vr{ hgfOPsf] 5 .
@=#$ Joj:Yff, ;Defljt bfloTj tyf ;Defljt ;DklQ
ljutsf s'g} 36gfsf] sf/0f jt{dfg bfloTj ;[hgf eO{
a}+ssf] ;|f]tsf] k|jfx x'g] ;Defjgf ePdf / ;f] bfloTj
/sdsf] plrt cg'dfg ug{ ;lsPdf a}+sn] Joj:yf ub{5 .
;Defljt afWotf jfjt{dfg bfloTj -h;af6 ;Dejt a}+ssf]
105
106
cltl/Qm n]vf l6Kk0fLx?
107
cltl/Qm n]vf l6Kk0fL
!= sd{rf/L af]g; M
sd{rf/L af]g; tyf cfos/ Joj:yf ug'{ cl3sf]] !) k|ltztsf] lx;fan] x'g cfpg] /sd sd{rf/L af]g; jfkt Joj:yf ul/Psf] 5 .
@= ;fw/0f hu]8f sf]if M
a}}+s tyf ljQLo ;+:yf ;DalGw P]g, @)^#, bkmf $$ sf] Joj:yf adf]lhd k|:t't jif{sf] v"b gfkmfsf] @) k|ltzt /sd
? 343,625,958÷– -nufgL ljqmL ubf{sf] OCI df ePsf] gfkmfsf] @) k|ltzt ;d]t ul/_ gfkmf gf]S;fg aFf8kmFf8 lx;faaf6 ljlgof]hg
u/L ;fwf/0f hu]8f sf]ifdf ;fl/Psf] 5 .
#= ;6xL 36a9 sf]if M
a}}+s tyf ljQLo ;+:yf ;DalGw P]g, @)^#, bkmf $% sf] Joj:yf adf]lhd ljb]zL d'b|fsf] ljlgdo b/df cfpg] k'gM d"Nof°g km/saf6
ePsf] gfkmfsf] @% k|ltztn] x'g] /sd ?= 24,009,819÷– ægfkmf gf]S;fg afF8kmfF8 lx;faÆ af6 /sdfGt/ u/L æ;6xL 36a9 sf]ifÆ df
;fl/Psf] 5 .
$= ;6lx 36a9 cfDbfgL
ljb]zL d'b|fsf] v/Lb b/ / ljqmL b/sf] leGgtfaf6 k|fKt cfo b}lgs ?kdf u0fgf u/L ljb]zL d'b|fsf] k'gM d"Nof°gaf6 x'g]
gfkmf gf]S;fgnfO{ lj:t[t cfo ljj/0fsf] cg';"rL $=#$ cGtu{t æ;6lx 36a9 cfDbfgL÷gf]S;fgLÆ zLif{sdf b]vfOPsf] 5 . ljleGg
ljb]zL ljlgdosf] v/Lb tyf ljqmLaf6 ePsf] cfDbfgLnfO{ b}lgs ?kdf u0fgf u/L ;6xL 36a9 cfDbfgL cGtu{t v/Lb ljqmLaf6 x'g]
gfkmfdf cg';"rL $=## df b]vfOPsf] 5 . a}+sn] ?= 48 s/f]8 ;6lx 36a9 cfDbfgL sdfPsf] 5 h;dWo] ?= @& s/f]8 #* nfv cfDbfgL
gg\ 8]lne/]an kmjf{8{ s/f/sf] sf/f]af/af6 cfDbfgL ul/Psf] xf] .
%= nufgL ;dfof]hg sf]if M
nufgLnfO{ NFRS sf] Joj:yf adf]lhd k|:t't ul/Psf] 5 / o;y{ ;LOl8la xfO8f]{ km08 / k|e' dr]{G6 a}+ssf] !)) k|ltzt nufgL
?= 11,500,000 nufgL ;dfof]hg sf]ifdf ljlgof]hg ul/Psf] 5 .
ljj/0f nufgL Joj:yf k|ltzt Joj:yf /sd ?=
nufgL ;dfof]hg sf]if v8f ug{ gkg]{ 255,489,200 0∞ –
nufgL ;dfof]hg sf]if !)) k|ltzt v8f ug{'kg]{ 11,500,000 100∞ 11,500,000
hDdf 266,989,200 11,500,000
^= C0fkq e'QmfgL sf]if M
g]kfn /fi6« a}ssf] lgb]{zg adf]lhd, ?= 100,000,000 a/fa/sf] /sd C0fkq e'QmfgL sf]ifdf ;fl/Psf] 5 . jf;nft ldtLdf C0fkq
e'QmfgL sf]ifdf ?= 500,000,000 a/fa/sf] /sd /xsf] 5 .
C0fkq – 1
C0fkq /sd 500,000,000
hfl/ ldlt 18–km]Aa/j/L–2015
kl/kSj ldlt -Maturity Date_ 21–cui^–2020
hfl/ jif{ afx]ssf] ;'?jftL jif{ 2015–16
e'QmfgL jif{ afx]ssf] clGtd jif{ 2019–20
C0f e'QmfgL sf]ifdf hDdf ug'{ kg]{ s'n jif{ 5 jif{
C0f e'QmfgL sf]if k|lt jif{ 100,000,000
xfnsf] jif{ 2019–20
cf=j= @)!(–@) ;Dd sf]ifdf hDdf ug'{ kg]{ s'n jif{ 5 jif{
% jif{df cfjZos C0f e'QmfgL sf]if -s_ 500,000,000
108
cltl/Qm n]vf l6Kk0fL
C0fkq – 2
C0fkq /sd 1,684,505,000
hfl/ ldlt 12–clk|n–2019
kl/kSj ldlt (Maturity Date) 12–clk|n–2029
hfl/ jif{ afx]ssf] ;'?jftL jif{ 2019–20
e'QmfgL jif{ afx]ssf] clGtd jif{ 2027–28
C0f e'QmfgL sf]ifdf hDdf ug'{ kg]{ s'n jif{ 9
C0f e'QmfgL sf]if k|lt jif{ 187,167,222=22
xfnsf] jif{ 2019–20
cf=j= @)!(–@) ;Dd sf]ifdf hDdf ug'{ kg]{ s'n jif{ 1 jif{
cfjZos C0f e'QmfgL sf]if -v_* z"Go
s'n C0f e'QmfgL sf]if -s_ ± -v_ 500,000,000
cf=j= @)!*–!( ;Ddsf] s'n C0f e'QmfgL sf]if 400,000,000
o; jif{sf] yk C0f e'QmfgL sf]if 100,000,00
*g]kfn/fi6« a}+ssf] lgb{]zLsf g+ !^-%_-@_ adf]lhd cf=j= @)&^÷&& df C0fkq e'QmfgL sf]ifdf ?= 187,167,222.22 hDdf
gul/Psf] / cf=j= @)&^÷&& kl5 C0fkqsf] afFsL cjlwdf x/]s jif{ ;dgfGt/ ?kdf hDdf ul/g]5 .
&= ;+:yfut ;fdflhs pQ/bfloTj sf]if M
o; a}+sn] g]kfn /fi6« a}+ssf] lgb{]zLsf cg';f/ v'b d'gfkmfsf] ! k|ltzt x'g cfpg] ? 17,127,765 5'6\ofO{ ;+:yfut ;fdflhs pQ/
bfloTj sf]if v8f ul/ hDdf ul/Psf] 5 .
ljj/0f /sd-?_
s_ v'b gfkmf cf=jf @)&^÷@)&& 1,712,776,521
v_ v'b gfkmfsf] ! K|fltzt /sd ;+:yfut ;fdflhs pQ/bfloTj sf]ifdf ;fl/Psf] 17,127,765
u_ ;'?jftL ;+:yfut ;fdflhs pQ/bfloTj sf]if 48,988,814
3_ cf=jf @)&^÷@)&& ;+:yfut ;fdflhs pQ/bfloTj vr{ n]lvPsf] 42,725,660
ª_ clGtd ;+:yfut ;fdflhs pQ/bfloTj sf]if -v±u–3_ 23,390,919
r_ v'b ptf/ r8fj -ª–u_ (25,597,894)
*= sd{rf/L bIftf clej[l4 sf]if M

g]kfn /fi6« a}+ssf] lgb{]zLsf g+ ^-^_ adf]lhd s'n sd{rf/L vr{sf] Go"gtd # k|ltzt /sd tflnd tyf j[lt ljsf;df vr{ ug'{ kg]{
Joj:yf /x]sf]df cf=j= @)&^÷&& df of] Joj:yf ug{ gkg]{ ePsf] xF'bf sd{rf/L bIftf clej[l4 sf]ifdf s'g} /sd ;fl/Psf] 5}g .
(= k|:tfljt nfef+z
cfiff9 #!, @)&& df ;dfKt ePsf] cfly{s jif{sf nflu ;~rfns ;ldltn] !#=))Ü af]g; nfef+z tyf #=@)Ü gub nfef+z
-s/ k|of]hg ;lxt_ e'QmfgL ug{ l;kmfl/z u/]sf] 5 . pQm nfef+z ;fljssf] s~rg 8]enkd]G6 a}+ssf] ;dfof]lht r'Qmf
z]o/ k"FhL ;d]t ul/ ? 14,447,752,967÷– df PgPdla a}+s lnld6]8 cfiff9 d;fGt @)&& sf] ;+lrt d'gfkmfaf6 k|bfg ul/g]5 .
;f] sf] :jLs[ltsf nflu cfufdL jflif{s ;fwf/0f ;efdf k]z ul/Psf] 5 .
109
!)= cljt/Lt nfef+z M
@)&& cfiff9 d;fGtdf z]o/wgLx?n] a'lemlng afFsL /x]sf] nfef+z a}+sdf ?= ^),^(,!))÷– / z]o/ /lhi6«f/ PgPdla Soflk6n ln= df
?= !(,((,$$,&#%÷%* ul/ s'n @),^),!#,*#%÷%* /x]sf] 5 . cf=j=)^*÷)^( eGbf cuf8Lsf] z]o/wgLx?n] a'lemlng afFsL nfef+z
nufgLstf{ ;+/If0f sf]ifdf hDdf ul/Psf] 5 . a+}sn] nfef+; a'lemlng] ;DaGwdf z]o/wgLx?sf] hfgsf/Lsf nflu /fli6«o b}lgs klqsfdf
;d]t k|To]s jif{ ;"rgf k|sflzt ug]{ u/]sf] 5 .
!!= k|lt z]o/ cfDbfgL M
k|lt z]o/ cfDbfgL -;fdfGo_ NAS @^ k|lt z]o/ cfDbfgLsf] cg';f/ u0fgf ul/Psf] 5, h; cg';f/ s/ kl5sf] gfkmfnfO{ jif{ e/L
/x]sf] asfof OlSj6L z]o/ ;+Vofsf] efl/t cf}iftn] efu u/L u0fgf ul/Psf] 5 . af]g; z]o; hfl/ ubf{ ;|f]t ;fwgdf s'g} kl/jt{g gx'g]
ePsf]n] ljut jif{sf] k|lt z]o/ cfDbfgLnfO{ k'gM:yfkgf (Restate) ul/Psf] 5 .
ljj/0f cf=j= @)&^÷&& cf=j= @)&%÷&^

asfof OlSj6L z]o/ ;+Vofsf] efl/t cf}ift ;+Vof 135,686,717 120,112,614
s'n gfkmf 1,712,776,521 2,257,276,027
k|lt z]o/ cfDbfgL-;fdfGo_ 12.62 18.79
k|lt z]o/ c+lst d"No 100 100
110
!@= k|d'v ;"rsf+s
ljj/0f ;"rfsf+s cf=j= @)&@÷&# cf=j= @)&#÷&$ cf=j= @)&$÷&% cf=j= @)&%÷&^ cf=j= @)&^÷&&
1 v'b gfkmf÷s'n cfDbfgL k|ltzt k|ltzt 20.90 20.52 18.09 18.06 11.94
2 k|lt z]o/ cfDbfgL ?= 22.10 22.24 21.86 18.79 12.62
3 k|lt z]o/ ahf/ d"No ?= 810 545 358 382 397
4 d"No cfDbfgL cg'kft (PE Ratio) cg'kft 29.15 20.27 12.48 16.23 31.45
5 z]o/ k"FhLdf nfefFz -af]g; ;lxt_ k|ltzt 20.00 15.79 30.00 35.00 16.20
6 z]o/ k"FhLdf gub nfefFz e'QmfgL k|ltzt 1.00 0.79 20.00 14.00 3.20
7 Aofh cfDbfgL÷shf{ tyf ;fk6 k|ltzt 7.16 9.26 10.78 11.17 10.95
8 sd{rf/L vr{÷s'n ;+rfng vr{ k|ltzt 57.15 55.03 58.09 61.52 58.32
9 s'n lgIf]k tyf ;fk6Ldf Jofh vr{ k|ltzt 3.08 4.71 6.76 6.58 6.30
10 ;6xL 36a9 cfDbfgL÷s'n cfDbfgL k|ltzt 0.21 0.24 0.27 0.32 0.27
11 sd{rf/L af]g;÷s'n sd{rf/L vr{ k|ltzt 34.01 34.77 38.72 34.21 19.65
12 v'b gfkmf÷shf{ ;fk6 k|ltzt 2.05 2.34 2.43 2.42 1.38
13 v'b gfkmf÷s'n ;DklQ cg'kft 1.49 1.69 1.65 1.67 0.95
14 s'n shf{÷lgIf]k k|ltzt 84.07 85.50 90.46 94.61 92.31
15 s'n ;+rfng vr{÷s'n ;DklQ k|ltzt 1.48 1.69 1.56 1.70 1.57
hf]lvd efl/t ;DklQdf k"FhLsf]ifsf]

16
kof{Kttf
-s_ k|fylds k"FhL k|ltzt 9.34 12.39 14.78 13.11 13.00
-v_ k'/s k"FhL k|ltzt 1.64 1.22 0.97 2.34 2.08
-u_ s'n k"FhL sf]if k|ltzt 10.98 13.61 15.75 15.45 15.08
17 t/ntf (CRR) cg'kft 10.81 7.72 6.68 4.19 5.93
18 lgis[o shf{÷s'n shf{ k|ltzt 1.81 1.68 0.88 0.82 2.68
19 cf3f/ b/ k|ltzt 6.68 10.12 10.70 9.86 8.95
Aofh b/ cGt/ (Weighted Average k|ltzt

20 Interest Rate Spread) 4.31 3.89 3.45 3.54 3.68
21 ;DklQdf k|ltkmn k|ltzt 1.92 1.82 1.80 1.83 1.09
22 O{lSj6Ldf k|ltkmn k|ltzt 21.96 16.49 13.54 13.32 8.94
23 nfut cfDbfgL cg'kft k|ltzt 36.49 36.71 36.90 35.01 37.98
24 sf]ifsf] nfut (YTD) k|ltzt 3.99 5.06 7.46 7.26 6.99
25 cf}ift pkh (YTD) k|ltzt 8.30 8.95 10.91 10.80 10.67
26 a's g]6jy{ ?= -xhf/df_ 6,861,160 10,627,149 16,489,809 17,403,014 20,935,385
27 s'n z]o/ ;+Vof -xhf/df_ 44,869 64,618 76,033 96,182 139,510
28 s'n sd{rf/L ;+Vof 755 918 1,080 1,120 1,654
29 zfvf ;+Vof ;+Vof 69 80 110 110 160
30 Pl6Pd ;+Vof ;+Vof 49 66 96 103 133
111
!#= shf{ ckn]vg M
a}+sn] ?= 33,981,887 a/fa/sf] shf{ tyf ;fkl6 -Jofh afx]s_ cGtu{t ckn]vg u/]sf] 5 M
qm=;+= u|fxsx?sf] gfd ;'ljwf ldlt /sd
! rGb«snf lnDa' JolQmut shf{ )$÷)*÷!( 54,418
@ clht / ;'lht :6f]/ cf]e/8«f6 shf{ )$÷)*÷!( 314,596
# O:6{g ;' ;]G6/ cf]e/8«f6 shf{ )$÷)*÷!( 1,664,251
$ lszf]/ s'df/ >]i7 c6f] shf{ )$÷)*÷!( 258,729

g]zgn zf]nf/ PG8
% cf]e/8«f6 shf{ )$÷)*÷!( 28,649,159
OGe]i6d]G6 k|f= ln
^ Pe/lu|g cf]e/8«f6 shf{ )%÷)*÷!( 2,586,347
& lhj/fh a:g]t sGHo'd/ 8o'/]an shf{ )%÷)*÷!( 34,646
* k|zfGt e§/fO{ cf]e/8«f6 shf{ )%÷)*÷!( 47,696
( cf/l6;L 6]Sgf]nf]hL k|f=ln cfjlBs shf{ )%÷)*÷!( 201,288
!) s}nfz k|;fb >]i7 qm]l86 sf8{ shf{ )&÷)*÷!( 35,998
!! c+lst s'df/ cof{n c6f] shf{ @)÷)*÷!( 134,760
hDdf 33,981,887
o2lk a}+sn] o; jif{ ? 18,512,709÷– ljut jif{df ckn]vg ul/Psf] shf{ / Jofh c;'n u/]sf] 5 .
!$= cGo ;DklQ ckn]vg M

a}+sn] o; cf=j= df s'g} klg cGo ;DklQ ckn]vg u/]sf] 5}g .
!%= lgIf]k bfloTjdf ePsf kl/jt{gsf] ljj/0f

lgIf]k bfloTjdf ePsf kl/jt{gsf] ljj/0f lgDgfg'zf/ /x]sf] 5 M
/sd-?=_
lj/j0f cf=j= @)&^÷@)&& cf=j= @)&%÷@)&^ j[[l4÷-sdL_
d'2lt lgIf]k 70,794,457,231 49,404,840,926 21,389,616,305
dfu]sf] jvtdf ltg'kg]{ lgIf]k 12,331,138,621 9,688,741,078 2,642,397,542
rNtL lgIf]k 8,894,929,343 5,765,008,798 3,129,920,545
art lgIf]k 38,313,557,101 28,196,802,422 10,116,754,679
cGo 4,476,300,898 5,461,273,739 -984,972,841
hDdf 134,810,383,194 98,516,666,963 36,293,716,231
112
!^= Ph]G;L vftf
a}+ssf] cGo zfvf gePsf] tyf cGt/ a}+s lx;fa ldnfg lgDgfg'zf/ /x]sf] 5 M
/sd-?=_
ljj/0f ≤ ! jif{ ≥ ! jif{ ≤ # jif{ ≥ # jif{ hDDff /sd- ?=_
Ph]G;L lx;fa 132,835,305÷– 201,811÷– – 133,037,116÷–
cGt/ zfvf – – – –
!&= Aofhsf] kF"hLs/0f

g]kfn /fi6« a}+sn] /fli6«o k|fyldstf If]q cGtu{tsf] shf{ eg]/ :jLs[t u/]sf] kfFrj6f kl/of]hgfnfO{ k|jfx ul/Psf] shf{ tyf ;fk6df
df]/f6f]l/od cjlwdf kfs]sf] AofhnfO{ k"FhLs[t ul/ ?= 51,896,305÷– o; cf= j= df Aofh cfDbfgL hgfO{Psf] 5 .
qm=;= C0fLsf] gfd k"FhLs[t u/LPsf] Aofh ?= /fi6« a}+saf6 :jLs[t ldlt
2075/12/28
1 lna6L{ OghL{ sDkgL ln= 15,811,505
2076/09/28
2 snËf xfO8«f]kfj/ k|f=ln= 7,800,261 2075/03/22
3 a]gL xfO8«f]kfj/ k|f]h]S6 k|f=ln= 3,653,537 2076/03/01
4 ck/ x]jf vf]nf xfO8«f]kfj/ sDkgL ln= 1,974,311 2077/03/17
5 ck/ ;f]n' xfO8«f] On]S6«Ls sDkgL ln= (USHEC) 22,656,690 2072/06/07

s'n 51,896,305
113
!*= e'QmfgL cjlwsf] cfwf/df ;DklQ bfloTjsf] juL{s/0f M
? bz nfvdf
! b]lv (! b]lv !*! b]lv @&! lbg ! jif{
ljj/0f hDdf
() lbg !*) lbg @&) lbg b]lv ! jif{ dfly
s_ ;DklQ
! gub df}Hbft 3,745.46 - - - - 3,745.46
@ a}+s df}Hbft 12,942.73 - - - - 12,942.73
# ljb]zL a}+sdf ul/Psf] nufgL 4,276.36 420.88 - - 491.41 5,188.64
$ sn dgL - - - - - -
% >L g]kfn ;/sf/sf] C0fkq 4,950.31 645.15 431.79 47.74 10,267.76 16,342.74
^ g]kfn /fi6« a}+ssf] a08;\ - - - - - -
& cGt/ a}+s shf{ 841.75 - - - - 841=75
* shf{ ;fk6 tyf lan vl/b 45,515.18 13,928.10 3,588.89 2,822.81 55,923.09 121,778.07
( Kffpg' kg]{ Aofh 208.12 - - - - 208.12
!) l/e{; l/kf] - - - - - -
!! k|ltj4tf cGt{ut cGo ;+:yfx?af6 k|fKt x'g] - - - - - -
!@ qm=;+= @), @! / @@ sf ;'ljwfx?sf] e'QmfgL 26,247.07 10,182.34 2,282.39 2,511.89 7,934.42 49,158.11
!# cGo - - - - - -
s'n ;DklQ 98,726.98 25,176.46 6,303.07 5,382.43 74,616.67 210,205.62
v_ bfloTj
!$ rNtL lgIf]k 10,885.94 - - - - 10,885.94
!% art lgIf]k-dfu]sf] jvtdf kfO{g] lgIf]k ;lxt_ 13,748.22 1,417.08 1,417.08 1,495.80 32,566.52 50,644.70
!^ d'2tL lgIf]k 25,055.51 16,676.87 8,824.79 11,261.36 8,975.92 70,794.46
!& C0fkqx? - - - 500.00 1,677.38 2,177.38
!* ;fk6L 106.25 212.98 - 228.78 3,416.31 3,964.31
!( Dffu÷cNk ;"rgf - - - - - -
@) cGt/ a}+s÷ljQLo ;+:yf - - - - 3,416.31 3,416.31
@! k'gM shf{ 106.25 212.98 - 228.78 - 548.00
@@ cGo - - - - - -
@# cGo bfloTj tyf Joj:yfx? 863.93 74.56 74.56 74.56 2,488.72 3,576.33
@$ ;08«L s]|l86;{ 70.60 - - - - 70.60
@% E'fQmfgL lbg' kg]{ aLn 66.22 - - - - 66.22
@^ e'QmfgL lbg' kg]{ Aofh 637.94 - - - - 637.94
@& Joj:yfx? 14.62 - - - 301.66 316.27
@* cGo 74.56 74.56 74.56 74.56 2,187.06 2,485.29
@( k|lta4tf cGt{ut cGo ;+:yfx?nfO{ lbg'kg]{ 549.68 31.26 - - - 580.94
#) pkef]u eO{g;s]sf] :jLs[lt ;'ljwfx? 7,080.96 - - - - 7,080.96
#! k|ltkq÷hdfgt -v"b_ 18,616.44 10,151.08 2,282.39 2,511.89 7,934.42 41,496.22
#@ l/kf] - - - - - -
## qmd ;+Vof !! cGt{utsf] ;'ljwf e'QmfgL - - - - - -
#$ cGo - - - - - -
s'n bfloTj 76,906.91 28,563.82 12,598.81 16,072.39 57,059.28 191,201.22
v'b ljQLo ;DklQ 21,820.07 (3,387.36) (6,295.75) (10,689.96) 17,557.39 19,004.40
;+lrt v'b ljQLo ;DklQ 21,820.07 18,432.71 12,136.96 1,447.00 19,004.40 0.00
114
!(= clws]lGb|t hf]lvdsf] ;f/f+z M
ljj/0f shf{, ;fk6L tyf laN; lgIf]k cfsl:ds
#! cfiff9 @)&& df s'n /sd 121,778,070,463 134,810,383,194 42,869,258,079
Ps OsfO{df ePsf] pRrtd PS:kf]h/ 2,908,301,463 5,933,933,939 6,758,589,178
Ps OsfO{df ePsf] pRrtd PS:kf]h/sf] k|ltzt 2.39% 4.40% 15.77%
@)= a}+sn] cfkm\gf] ;DklQsf] hdfgLdf lnPsf] shf{

cfgf] ;DklQsf] hdfgLdf a}+sn] s'g} C0f lnPsf] 5}g .
@!= ax'd"No wft'sf] sf/f]af/
cfk"lt{stf{ ;+u ePsf] Joj:yf cg'?k a}+sn] cfk"lt{stf{sf] tkm{af6 df}Hbft /flv Consignment basis df ax'd'No wft'sf] -;'g,
rfFbL_ sf/f]af/ ug]{ u/]sf] 5 . jf;nftsf] ldltdf s'g} klg Consignment 5}g / o;nfO{ cg';'rL $=!^ df æ;'g dfs{ ckÆ lzif{sdf
b]vfOPsf] 5 . g]kfn /fi6« a}+ssf] lgb]{zg cg';f/ ax'd'No wft'sf] -;'g, rfFbL_ sf/f]af/ ug]{ u/]sf] 5 .
jf;nftsf] ldltdf ;'gsf] sf/f]af/sf] nfuL s'g} klg k]ZsL k|bfg ul/Psf] 5}g . o;nfO{ cg';'rL $=!^ df æclu|d e'QmfgLÆ lzif{sdf
b]vfOPsf] 5 .
@@= k"FhLut lgdf{0f
o; cfly{s jif{sf] cGtdf s'g}klg k"FhLut lgdf{0f /x]sf] 5}g .
@#= shf{sf] k|ef/
a+}sn] jf;nft leqsf] C0f nufgLdf ;Defljt shf{ hf]lvd jfkt Joj:yf u/]sf] 5 .
Psn ?kdf dxTjk"0f{ dflgPsf] C0fx? -zLif{ %) kmfOnx?, g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd %)Ü / !))Ü hflvd Joj:yf
ul/Psf kmfOnx? / ljz]if ;DklQ Joj:yfkg ljefu cGtu{tsf kmfO{nx? Rfog ul/Psf]_ nfO{ Psn k|ef/sf] ?kdf xfgL
gf]S;fgLsf] ;∙]tsf] nflu j:t'ut cfFsng ul/G5 . a+}sn] d"n cg'a+wLo ;t{x? adflhd ;a} /sd p7fpg g;s]sf] lgwf{l/t ePdf
To:tf] C0f IfL0f ePsf] dflgG5 . Psn ?kdf dxTjk"0f{ dflgPsf] C0fsf] qm]l86 PS;kf]h/nfO{ ljleGg sf/sx?af6 d"Nof°g
ul/G5 h:t} C0fsf] ;du| ljQLo cj:yf ;|f]tx?, e'QmfgL /]s8{ / hxfF nfu' x'G5 ToxfF lwtf]sf] ljlqmaf6 k|fKTf x'g] d"No . olb s'g}
C0fdf k|ef/sf] k|df0f km]nf k/]df To:tf] k|ef/sf] Joj:yf ug{ C0faf6 lng] /sd -kfs]sf] Jofh ;lxt_ To;af6 p7\g] cg'dflgt /sd
eGbf hlt sd x'G5 ;f]xL /sd shf{ hf]lvd cGt{ut Joj:yf ul/G5 . eljiodf x'g] cg'dflgt gub k|jfxnfO{ -lwtf]sf] lg;u{ ubf{ nfu]sf]
nfut s6f u/L k|fKt ePsf] cg'dflgt /sd_ d"n k|efjsf/L Jofhb/n] l8:sfpG6 ubf{ cfpg] jt{dfg d"Nodf cg'dflgt /sd dflgG5 .
Psn ?kdf dxTjk"0f{ gePsf] cyjf Psn ?kdf k|ef/sf] nflu d"Nof°g ePklg xfgL gf]S;fgLsf] j:t'ut k|df0f gePsf] C0f
nufgLnfO{ ;dfg k|sf/sf hf]lvd ljz]iftf -C0f k|sf/÷ljutsf] e'QmgLsf] /]s8{ h:tf sf/s dfgL_sf] cfwf/df ;fd"lxs k|ef/sf]]
nflu d"Nof°g ul/G5 . o;sf] nflu a}+sn] cf]e/8«f6 nf]g, Rffn' k"FhL shf{, cfjlBs shf{ / l/6]n EMI u/L rf/j6f juL{s/0f
u/]sf] 5 . ;fd'lxs gf]S;fgL Joj:yf ljutsf] l8kmN6sf] ;Defjgf, ljuts} l8kmN6sf] jf:tljs gf]S;fgL / l8kmN6 xF'bfsf]
PS;kf]h/nfO{ ;ldIff u/L lgwf{/0f ul/Psf] 5 .
NAS #( sf] cg'R5]b ^# adf]lhdsf] xfgL gf]S;fgL M
Psn k|ef/ Joj:yf 1,367,004,736 752,441,136
;fd"lxs k|ef/ Joj:yf 1,588,364,853 150,255,194
hDdf 2,955,369,588 902,696,330
k|ef/sf] dfkgsf] nflu k|of]u ul/Psf] Loss given Default Status (LGD)M
cf]e/8«f6 nf]g 19% 19%
cfjlBs shf{ 3% 4%
l/6]n EMI 19% 19%

Rffn' k"FhL shf{ 10% 25%
115
@$= NFRS sf carve –out x?
n]vfdfg af]8{ g]kfnn] l;kmfl/; u/] adf]lhd g]kfn rf6{8{ PsfpG6]G; ;+:yf (ICAN) n] NFRS sfof{Gjog ug{sf nflu tn
pNn]v ul/Psf carve-out x? hf/L u/]sf] 5 . ;fy} j}slNks Joj:yfx?sf] ;d]t k|fjwfg u/]sf] 5 .
-s_ NFRS !)— æPsLs[t ljQLo ljj/0fÆ
cJojxfl/s x'g] l:ylt afx]s NFRS !) sf] cg'R5]b !( df Joj:yf u/] cg';f/ xf]N8LË sDkgLn] Ps} k|sf/sf] sf/f]af/ / ;dfg
kl/l:yltdf cGo 36gfsf] nflu ;dfg n]vf+sg gLltx? k|of]u ul/ PsLs[t ljQLo ljj/0f agfpg kg]{ k|fjwfgnfO{ 5'6 lbPsf] 5 .
Ps} k|sf/sf] sf/f]af/ / ;dfg kl/l:yltdf cGo 36gfsf] nflu o; a}+s tyf a}+ssf cGo b'O{ sDkgLx?åf/f ;dfg n]vf+sg gLltx?sf]
k|of]u ul/Psf] 5 / ;f]lx cg';f/ PsLs[t ljQLo ljj/0f tof/ ul/Psf] 5 .
-v_ NAS #(— ljQLo ;fwgx? M dfGotf / dfkg
a}+s tyf ljQLo ;+:yf P]g @)&# cGtu{t btf{ ePsf a}+s tyf ljQLo ;+:yfx?nfO{ of] ljsNk k|bfg ul/Psf] 5 . oL
;+:yfx?nfO{ ljQLo ;Dklt -shf{ tyf ;fk6L_ sf] Impairments loss u0fgf ubf{ NAS #( sf] cg'R5]b ^# cg';f/ “Incurred loss model"
kof]u ug'{ gkg]{ ljsNk lbO{Psf] 5 . oL ;+:yfx?n] oL dWo] h'g a9L x'G5 ToxLaf6 “Impairment loss" u0fgf ug'{kb{5M
– g]kfn /fi6« a}+sn] tf]s]sf] adf]lhd x'g cfpg] ;Defljt gf]S;fgL Joj:yf /sd
– NAS #( sf] kl/R5]b ^# cg';f/ Incurred loss Model k|of]u u/L x'g cfpg] /sd .
of] ljsNk clgjfo{ /x]sf]n] ;d'xn] o;nfO{ dflysf] Joj:yf cgu{t g} b]vfPsf] 5 .
cGo ljQLo ;DklQx?sf] Impairment loss nfO{ NAS #( sf] kl/R5]b ^# adf]lhd ;d"xn] kl/zf]wLt nfutdf dfkg u/]sf] 5 .
s_ NAS #( sf] kl/R5]b ^# cg';f/ Incurred loss Model k|of]u u/L x'g cfpg] /
2,955,369,588 902,696,330
sd
v_ g]kfn /fi6« a}+sn] tf]s]sf] adf]lhd x'g cfpg] ;Defljt gf]S;fgL Joj:yf /sd 4,104,731,607 1,398,925,416
s / v dWosf] clwStd 4,104,731,607 1,398,925,416
-u_ NAS #(— ljQLo ;fwgx?M dfGotf / dfkg

ljZj;gLo lx;fjn] lgwf{/0f ug{ cJofjxfl/s x'g] / guGo /xg] :yLlt /xFbf oL b'O{ Joj:yfdf ljsNk k|bfg ul/Psf] 5 .
– NAS #( sf] kl/R5]b ( cg';f/ ljQLo ;fwgx?sf] k|efjsf/L Jofhb/ u0fgf ubf{ tL ljQLo ;fwgx?sf] cg'a+wLo ;t{x?
adf]lhd ltl/Psf] / lnPsf] ;Dk"0f{ z'Ns / laGb'x?nfO{ ;fldn ug"{ gkg]{ ljsNk
– NAS #( sf] kl/R5]b ( adf]lhd ljQLo ;DklQ / Ps} k|sf/sf ljQLo ;DkQLx? – Impairment loss eO{ ckn]vg eO{ ;s]sf]_ sf]
Aofh cfDbfgL u0fgf ubf{ ;DklQsf] eljiosf] gub k|jfx Discount ubf{ k|of]u x'g] Aofhb/ nfO{ pkof]u ug'{ gkg]{ ljsNk .
;d"xn] oL b'a} ljsNk pkof]u u/]sf] 5 . ;Dk"0f{ z'Nsx?nfO{ ;DalGwt jif{df g} cfDbfgL b]vfOPsf] 5 . ;fy}] ;d"xn] Impaired ljQLo
;DklQsf] Aofh cfDbfgL u0fgf ubf{ d"n k|efjsf/L Jofh b/ k|of]u u/]sf] 5 .
-3_ g]kfn ljQLo k|ltj]bg dfg # (NFRS 3) M æJofkf/ ;+of]hg (Business Combination)Æ
k|flKt ug]{ ;+:yfn] ;+o'Qm sf/f]af/sf] lbgdf g]kfn /fi6« a}+såf/f hf/L u/]sf] Merger and Acquisition Bylaws 2073 sf] k|fjwfg adf]lhd
:jfk cg'kft u0fgf ug]{ k|of]hgsf] nfuL ;dfof]lht g]6jy{sf] k'g{:yflkt d'No lgwf{/0f ug{ nfu' ul/Psf] cfwf/x?nfO{ g} cfwf/ dfgL
nlIft ;+:yfsf] ;DklQ / bfloTj -O{lSj6L / hu]8f afx]s_ sf] d'No lgwf{/0f ul/ cfkm\gf] a'S;\df n]vf+sg tyf ;+of]hg ug'{ kg]{5 .
To;/L lgwf{/0f ul/Psf] d'NonfO{ km]o/ Eofn' dflgg] 5 .
OlSj6L z]o/sf] ?kdf x:tfGtl/t vl/b d'No (purchase consideration) g]kfn /fi6« a}+såf/f hf/L u/]sf] Merger and Acquisition Bylaws 2073
sf] k|fjwfg adf]lhd tof/ kf/]sf] 8\o" l8lnh]G;\ k|ltj]bg (Due Diligence Report) cg';f/ lgwf{/0f ug'{kg]{ 5 . k|flKt ug]{ ;+:yfsf] a'S;df
:jfk cg'kft cg';f/sf] OlSj6L z]o/sf] c+l°t d'NonfO{ z]o/ k"FhLsf] ?kdf n]vf+sg ug'{kg]{ 5 . ;fy} :jfk cg'kft cg';f/sf] OlSj6L
z]o/sf] c+l°t d'No / 8\o" l8lnh]G;\ k|ltj]bg (Due Diligence Report) cg';f/sf] x:tfGtl/t vl/b d'Nosf] (purchase consideration)
km/snfO{ z]o/ lk|ldod÷k'+hLut hu]8f sf]if -Soflk6n l/he{_ sf] ?kdf n]vf+sg ug'{kg]{ 5 .
cfly{s jif{ @)&^÷&& df a}+sn] ;fljssf] cf]d 8]enkd]G6 a}+s lnld6]8nfO{ ufe]/ @* ;]K6]Da/ @)!( -!! cflZjg @)&^_ b]lv PgPdla
a}+s lnld6]8sf] gfddf PsLs[t sf/f]af/ ;'? u/]sf] 5 . of] PgPdla a}+s lnld6]8sf] nflu cfly{s jif{ @)&@÷&# df P]ltxfl;s ?kdf
$ j6f a}+s tyf ljQLo ;+:yfx?nfO{ Ps} rf]6L ufe] kl5sf] bf];|f] dh{/ k|lqmof xf] . tt\ kZrft\ cfly{s jif{ @)&&÷&* df a}+sn] s~rg
8]enkd]G6 a}+s lnld6]8nfO{ klg k|flKt u/]sf] 5 . g]kfn /fi6« a}+sn] hf/L u/]sf] dh{/ tyf PlSjlh;g ;DaGwL ljlgodfjnL, @)&# sf]
Joj:yf adf]lhd :jfk cg'kft lgwf{/0f u/]sf] 5 h;n] ufleg] / k|flKt ug]{ b'O{ j6} ;+:yfsf] z]o/sf] Fair Value lgwf{/0f ug]{ ljlwnfO{
pNn]v ul/Psf] 5 -eljiodf x'g] Joj;flos j[l4nfO{ ;d]t cfwf/ dfgL_ . To;/L lgwf{/0f ul/Psf] g]6jy{nfO{ ljlgodfjnL cg';f/
116
!) k|ltztn] dfq 36÷a9 ul/ ;dfof]hg ug{ ;lsG5 . ;fljssf] cf]d 8]enkd]G6 a}+s;Fusf] dh{/sf] xsdf b'a} kIfsf] ;xdlt adf]lhd
lgwf{l/t v'b d'NonfO{ hDdf $=$@Ü -?= !%% ldlnog_ n] ;dfof]hg ul/ Adjusted Net worth u0fgf ul/Psf] 5 . To;}n] z]o/ :jfk
cg'kft !M)=&^ df vf;} gfkmf jf gf]S;fg ljgf (No Material Gain/Loss) km]o/ Eofn'df g} sf/f]af/ ePsf] ljZjf; a}+sn] lnPsf] 5 . r}q
d;fGt @)&% sf] qodfl;s ljQLo ljj/0fsf] cfwf/df ;dfof]lht v'b d'No (Adjusted Net Worth_ lgwf{/0f ul/Psf] xf] . oBkL PsLs[t
sf/f]af/ cfly{s jif{ @)&%÷&^ sf] ;dflKt kl5 / cfly{s jif{ @)&^÷&& sf] klxnf] qodf; ;dfKt x'g' cufj} ePsf] xf] . a}+sn] ;fljssf]
cf]d 8]enkd]G6 a}+s lnld6]8sf] !) cflZjg @)&^ df n]vfkl/If0f u/fP kZrft\ -ljQLo ljj/0f g]kfn ljQLo k|ltj]bg dfg tyf PgPdla
a}+s lnld6]8sf] n]vf gLlt cg';f/ tof/ ul/Psf]_ PgPdla a}+s lnld6]8sf] Books of Accounts ;+u PsLs[t -integrate_ ul/Psf] 5 .
To;}n] dh{/ kZrft PgPdla a}+s lnld6]8sf] gfdaf6 ;Grfndf cfPsf] ;fljssf] cf]d 8]enkd]G6 a}+s lnld6]8sf] Joj;fo :jtGq ?kdf
5'6\ofpg ;lsb}g -h:t} s]lx zfvfx? uflePsf 5g\_ .
dh{/ tyf PlSjlh;g ;DaGwL ljlgodfjnL, @)&# sf] a'Fbf g+ (-v_ adf]lhd dh{/ tyf PlSjlh;gaf6 k|fKt :jfk cg'kftsf] km/snfO{
n]vf+sg u/]sf] 5 h'g a}+s tyf ljQLo ;+:yfx?nfO{ afWosf/L /x]sf] 5 . g]kfn /fi6« a}+sn] hf/L u/]sf] dh{/ tyf PlSjlh;g ;DaGwL
ljlgodfjnL, @)&# sf] Joj:yf adf]lhd DDA Report cg';f/sf] :jfk cg'kftsf] km/saf6 ;[hgf x'g] /sdnfO{ k"FhLut sf]ifdf ;fg{'kg]{
x'G5 . To;}n] ;fljssf] cf]d 8]enkd]G6 a}+s lnld6]8nfO{ dh{ ubf{ ePsf] ?= ^)#,^%^,%$$ :jfksf] km/snfO{ k"FhLut sf]ifdf
;fl/Psf] 5 . To:t} dfly pNn]v ul/P cg';f/ a}+sn] VoftL -Goodwill_ n]vf+sg u/]sf] 5}g\ . of] n]vf+sg g]kfn ljQLo k|ltj]bg
dfg #M æJofkf/ ;+of]hgÆ adf]lhd 5}g\ . g]kfn ljQLo k|ltj]bg dfg # MæJofkf/ ;+of]hgÆ cg';f/ z]o/ lk|ldod÷k"FhLsf]if -dfly ICAN
Carve Out df pNn]v u/] adf]lhd_ sf] n]vf+sg ug'{sf ;fy} TotL g} a/fa/sf] ?= @)($ ldlnog VoftLsf] n]vf+sg ug'{kg]{ x'G5 .
To;}n] ;DklQ / bfloTjsf] d'No ;f]xL /sdn] sd x'g uPsf] 5 .
ljj/0f /sd ?= s}lkmot

x:tfGtl/t vl/b d'Nosf] 5,607,234,845 8\o" l8lnh]G;\ k|ltj]bg cg';f/
(purchase consideration) km]o/ Eofn' -s_
k|fKt v'b ;DklQsf] km]o/ Eofn' -v_ 3,512,925,484 8\o" l8lnh]G;\ k|ltj]bg cg';f/sf]
Merged date df ;dfof]lht k|fKt v'b ;DklQsf]
km]o/ Eofn'
VoftL -s–v_ * 2,094,309,361
*g]kfn ljQLo k|ltj]bg dfg # tyf ICAN Carve Out df pNn]v u/] adf]lhd Tolt g} a/fa/sf] yk z]o/ lk|ldod÷k'+hLut hu]8f sf]if
-Soflk6n l/he{_ v8f ug{'kg]{ .
@%= hf]lvd Joj:yfkg
hf]lvd Joj:yfkg ;+/rgf
hf]lvd Joj:yfkg /0fgLlt to ug]{ pko'Qm hf]lvd u|x0f ug{ ;Sg] pko'Qm Ifdtf lgwf{/0f ug]{ tyf hf]lvd Joj:yfkg gLlt /
k|lqmofx?sf] k|efjsf/L sfof{Gjog lglZrt ug]{ d'Vo clwsf/ o; a}+ssf] ;+rfns ;ldltdf lglZrt 5 . ;+rfns ;ldlt :tl/o
hf]lvd Joj:yfkg ;ldlt / n]vf kl/Ifs ;ldlt, Joj:yfkg :tl/o ;DklQ bfloTj ;ldlt, shf{ hf]lvd Joj:yfkg ;ldlt, kof{j/0f
tyf ;fdflhs ;ldlt, shf{ c;"ln ;ldlt, ;+:yfut ;'zf;g ;ldlt, ;+rfng hf]lvd Joj:yfkg ;ldlt h:tf ;ldltx? Dffkm{t a}+sn]
alnof] hf]lvd Joj:yfkg k|0ffnL :yfkgf u/]sf] 5 . oL Joj:yfkg :tl/o ;ldltx? Dffkm{t gofF÷;+zf]lwt gLlt tyf k|lqmof, hf]lvd
Joj:yfkgsf k|ltj]bgx?, kf]6{kmf]lnof] ljZn]if0f, Stress Testing, nufgL, t/ntf, k"FhLsf]if cg'kft, Afhf/ ljZn]if0f / cGo dxTjk"0f{
hf]lvd;+u ;DalGwt ;d:ofx?nfO{ hf]lvd Joj:yfkg ;ldltdf ;ldIff / lg0f{osf nflu k]z ul/G5 .
117
a}+ssf] Organogram df hf]lvd Joj:yfkg ;+/rgfM
Board of Directors
Risk Management Audit Committee Human Resource Asset Laundering

Committee (RMC) Committee Prevention Committee
Chief Executive Officer Assets & Liability

(CEO) Committee
Operational Risk
Chief Risk Officer (CRO) Management Committee
Pricing Committee
Legal & Compliance

Department
Credit Risk Management Operational & Market IT and Information E&S Risk Management
Department Risk Department Security Risk Department Credit Risk Management
Committee
E&S Committee Corporate Governance

Committee
Corporate Information
Security Committee
hf]lvd ;'zf;g
Jofkf/ k|lqmofdf b]vf kg]{ ljleGg hf]lvdx?nfO{ k|efjsf/L 9+un] Joj:yfkg ug{ hf]lvd Joj:yfkg 9fFrf agfpg] / sfof{Gjog ug]{
cfsf+Iff a}+sn] /fVb5 . a}+ssf] hf]lvd ;'zf;g d'VotM oL l;4fGtx?df cfwfl/t 5g\ .
!= hf]lvd u|x0f ug{ ;Sg] Ifdtf lgwf{/0f
@= hf]lvd ;+:s[lt
#= k|efjsf/L Reporting
$= k|efjsf/L sfof{Tds ;+/rgf, gLlt / k|lqmof
%= hf]lvd Joj:yfkgsf nflu kof{Kt ;+/rgf tyf >f]tx?
a}+ssf] hf]lvd u|x0f ug{ ;Sg] Ifdtf leq /xL hf]lvd Joj:yfkg ug]{ lhDd]jf/LnfO{ ;+rfns ;ldlt x'Fb} ;DalGwt ;ldltx? Dffkm{t
pko'Qm ljefu÷zfvfdf x:tfGt/0f ul/Psf] 5 .
;fy;fy}, Global Alliance for Banking on Values (GABV) sf] Ps ;lqmo ;b:o ePsf] x'gfn] lbuf] cfly{s, ;fdflhs tyf jftfj/0fLo
ljsf; ug{ o; a}+s ;b}j tTk/ /x]sf] 5 . ;fy}, JolQmx?nfO{ pgLx?sf] cfjZostf k"/f ug{ / alnof] ;d'bfosf] lgdf{0f ug{ d2t
k'¥ofpg] sfo{df a}+s ;+nUg /x]sf] 5 .
PgPdla a}+sdf shf{ hf]lvd Joj:yfkg

shf{ hf]lvd eg]sf] shf{ ;Demf}tfdf pNn]v ePsf zt{x?sf] kfngf ug{ g;Sbf l;h{gf x'g] ;+efljt gf]S;fgLnfO{ hgfpF5 .
shf{ gLlt, shf{ hf]lvd Joj:yfkg ;+/rgf, shf{ k|lqmof lgodfjnL, Product paper x? / cGo shf{ ;+u ;DalGwt sfuhx?n]
a}+sdf alnof] shf{ hf]lvd Joj:yfkg jftfj/0f agfpg d2t k'¥ofpF5 . oL sfuhx?n] ljleGg ljefu÷zfvfx?df Risk Taker
x?sf] e"ldsf lhDd]jf/Lsf] Joj:yf u/]sf 5g\ . a}+sdf k|efjsf/L shf{ hf]lvd Joj:yfkg ug{ shf{ hf]lvd Joj:yfkg ljefu,
shf{ k|zf;g / lgoGq0f ljefu, C0f c;"nL ljefu tyf Jofkf/ kl/jt{g ljefux?sf] e"ldsf /x]sf] x'G5 . shf{ ;'ljwf k|bfg
ug'{ cufj} C0fLsf] tyf C0fLsf] Joj;fosf] lj:t[t ljZn]if0f ug]{ ul/G5 . C0fLnfO{ jlu{s/0f ug]{ cfGtl/s shf{ hf]lvd d"Nof+sg
ug]{ k|lqmof /x]sf] 5 . ufxssf] plrt cfly{s cfjZostf tyf u|fxssf] ;dod} C0f r'Qmf ug]{ Ifdtfsf] cfwf/df C0f k|jfx
ug]{ ul/G5 . Concentration Risk Joj:yfkg ug{ / shf{ Portfolio sf] u'0f:t/ dfkg ug{ a}+sn] Product / pBf]u÷If]qsf cfwf/df lg:s[o
shf{sf] lgU/fgL ug]{ ub{5 . oL lgU/fgLx? shf{ hf]lvd Joj:yfkg ;ldlt tyf hf]lvd Joj:yfkg ;ldltdf q}dfl;s ?kdf ug]{ ul/G5 .
118
PgPdla a}+sdf ;+rfng tyf ahf/ hf]lvd
g]kfnL a}+sx?sf nflu ;+rfng tyf ahf/ hf]lvd gofF r'gf}tLsf] ?kdf k|s6 ePsf 5g\ . ahf/df cl:t/tf / t/ntf 36a9 ePsf]
;dodf o; a}+s rgfvf] eO{ a:g' cfjZos 5 . lj:t[t hf]lvd Joj:yfkg 9fFrf ;+;Qm /fVg ;a} k|sf/sf hf]lvdx?nfO{ 36fpg
cfjZos 5 .
kfFr ljsf; a}+s / Ps kmfOgfG; sDkgL dh{ u/]/ PgPdla a}+s Ps 7"nf] kl/jt{gaf6 u'lh|Psf] 5 . o; kZrft ;]jf lj:tf/ ug{ a}+sn]
l8lh6fOh];g / k|fljlws ljsf;sf] ;xof]u lnPsf] 5 .
nfe / hf]lvdsf] ;dfgtf ;'lglZrt ug{ Basel III n] Jojl:yt / k]z]j/ ljlwx? ckgfO{ hf]lvd Joj:yfkg ug]{ u/]sf 5f}+ . a}+ssf]
lgoldt Joj;fo ug]{ qmddf ;Defljt gs/fTds k|efj kfg]{ vfnsf ljleGg k|sf/sf hf]lvdx? ;fdfgf ug{ :jefljs xf] . o; a}+ssf]
hf]lvd Joj:yfkg ljlwdf hf]lvd klxrfg–dfkg / d"Nof+sg kb{5 / oL ljlwx?n] ubf{ ljQLo kl/0ffd / k"FhLdf gs/fTds k|efj kfg{af6
hf]ufpg] ub{5 .
ahf/ hf]lvd cGt/ut Aofhb/ hf]lvd / ljb]zL ljlgdo hf]lvd kg]{ ub{5g\ .
Aofhb/sf] kl/jt{gn] ubf{ ljQLo kl/0ffd / k"FhLdf x'g] gs/fTds k|efjsf] hf]lvdnfO{ Aofhb/ hf]lvd elgG5 . a}+ssf] k|fo Product
x? kl/jt{gLo Aofhb/df /x]sf x'G5g\ . d'2tL lgIf]k dfq l:t/ Aofhb/df /x]sf] x'G5 . g]kfnL ahf/df w]/} 5f]6f] ;dodf Aofhb/
kl/jt{g x'g] ub}{g . PNsf] -ALCO_ ;ldltn] Aofhb/sf] kl/jt{gnfO{ lgoldt ?kdf lgU/fgL /fVg] ub{5 .
ljlgdo b/sf] kl/jt{gn] ubf{ ljQLo kl/0ffd / k"FhLdf x'g] gs/fTds k|efjsf] hf]lvdnfO{ ljb]zL ljlgdo hf]lvd elgG5 .
u|fxsx?sf] lglDt ljk|]z0f / Jofkf/ n]gb]gsf] cfwf/df sf/f]af/ ug]{ ul/Psf] x'gfn] ljb]zL ljlgdo hf]lvd Go"gtd /xg]
u/]sf] 5 .
sd{rf/Lx?sf] sfddf cg'ejsf] sld, ckof{Kt cfGtl/s lgoGq0f, ;"rgf tyf cGo k|0ffnLsf] ckof{Kt Joj:yfkg / ckl/xfo{
jflxo 36gfx?n] lgDTofpg] ljQLo kl/0ffd / k"FhLdf gs/fTds k|efjsf] hf]lvdnfO{ ;+rfng hf]lvd eGg] ul/G5 . ;+rfng
hf]lvdnfO{ lgU/fgL ug{ o; a}+sdf Ps :jtGq ljefu u7g ul/Psf] 5 . ;+rfljt ;+rfng hf]lvd lgoGq0f ug{ dfl;s ?kdf ;+rfng
hf]lvd Joj:yfkg ;ldltsf] a}7s a:g] ub{5 . ;+efljt ;+rfng hf]lvd klxrfg ug{ Minimum Control Standards, Incident Reporting
Guidelines / Whistle Blowing Policy ljsf; kfngf ub}{ cfPsf] 5 . x/]s 36gf÷sf/0fsf] hf]lvd bhf{ dfkg u/L ;+rfng hf]lvd ljefun]
cGtt uP/ ;+rfng hf]lvd Joj:yfkg ;ldltdf 5nkmn u/L pko'Qm lgoGq0fsf] ljsf; ug{sf] nflu lg0f{o ug]{ ub{5 . rflxPsf] v08df
oL 5nkmn÷lg0f{ox? Hf]lvd Joj:yfkg ;ldlt / ;+rfns ;ldltdf ;d]t k|:t't ug]{ ul/G5 . o; ;+u;+u} ;+rfng hf]lvd ljefun]
ljefu÷zfvfx?sf] lgU/fgL tyf tL ljefu÷zfvfx?nfO{ ;+rfng hf]lvdaf6 k|lzIf0f lbg] sfd ;d]t ub{5 .
t/ntf hf]lvd
cfgf] axg ug'{kg]{ bfloTjx?bfO{ axg ug{ kof{Kt ljQLo t/n >f]tx? /xg] ;+efljt l:yltnfO{ t/ntf hf]lvd eGg] ul/G5 . o:tf]
;dodf a}+snfO{ cToflws d"Nodf dfq ljQLo >f]tx?sf] kx'Fr x'g] ub{5 .
t/ntf hf]lvdsf] Joj:yfkg t/ntf hf]lvd 9fFrfn] -Liquidity Risk Framework_ n] ug]{ ub{5 tyf o:sf] Joj:yfkg PNsf]n] ub{5 . oL
gLltx?sf cfwf/df a}+sn] Marketable Securities x?sf] t/n kf]6{kmf]lnof] ;'/lIft /fv]sf] x'G5 .
cGo hf]lvdx?
a}+s cufl8 a9\b} ubf{ k|lti7f hf]lvd, sfg'g / cg'kfng hf]lvd, dfgj ;+;fwg hf]lvd h:tf cGo hf]lvdx?nfO{ klg Joj:yfkg
ub}{ nfg dxQjk"0f{ x'G5 . sfg'g / cg'kfng Joj:yfkg ug{ a}+s leq Ps cnu ljefu u7g ePsf] 5 . dfgj ;+zfwg;+u ;DalGwt
hf]lvdx? Joj:yfkg ug{ dfgj ;+;fwg ljefu tyf ;+rfns ;ldlt :t/Lo dfgj ;+zfwg ;ldltsf] lhDd]jf/L /x]sf] x'G5 . cGo
hf]lvdx? Joj:yfkg ug{ a}+s leq ljleGg sd{rf/Lx?nfO{ lhDd]jf/L lbPsf] 5 .
cfGtl/s lgoGq0f
nfebfos Joj;fosf cj;/x?sf] kmfObf lng, a}+snfO{ ;+efljt Ifltaf6 hf]ufpg, k|rlnt sfg'g / lgodx? ;+u cg'kfng ;'lglZrt
ug{ tyf jfxo 36gfx? k|lt k|ltnf]w a9fpg Joj:yfkg ug'{ kg]{ hf]lvdx?nfO{ Joj:yfkg ug{ o; a}+sdf ;+rfns ;ldlt / Joj:yfkg
;b}j tTk/ /x]sf] 5 . oL sfo{x?nfO{ k"0f{ ug{ a}+sn] hf]lvd klxrfg, hf]lvd d"Nof+sg / hf]lvd 36fpg pko'Qm gLlt / k|lqmofx?
:yfkgf u/]sf] 5 . cfGtl/s lgoGq0fsf] k|efjsf/LtfnfO{ ;'lglZrt ug{ ;+rfns ;ldlt, hf]lvd Joj:yfkg ;ldlt, Joj:yfkg / cfGtl/s
n]vfk/LIf0f ljefun] lgoldt ?kdf ;ldIff u/]sf] 5 .
jflif{s of]hgfsf cfwf/df cfly{s n]vfk/LIf0f ljefun] cfGtl/s lgoGq0fsf] k|efjsfl/tf tyf gLlt / k|lqmofx? cg'kfngnfO{
lgU/fgL /fVg] ub{5 . hf]lvddf cfwfl/t d"Nof+sg ljlw (Risk based assessment methodology) n] lgwf{/0f u/]sf] cflws
hf]lvd /x]sf] If]qdf cfGtl/s n]vfk/LIf0fsf] Wofg s]lGb|t /xg] ub{5 . cfGtl/s n]vfk/LIf0fsf] k|ltj]bgx? cfjflws ?kdf
n]vfk/LIf0f ;ldltdf k]z ug]{ ul/G5 . tTsfn ;'wf/fTds k|lqmofx? ;'? ug{sf nflu cfGtl/s n]vfk/LIf0f k|ltj]bgdf /x]sf]
lg:sif{x?nfO{ k|d'v sfo{sf/L clws[t, ljefu k|d'vx? tyf zfvf k|d'vx? ;dIf k]z ug]{ ul/G5 .
119
@^= ljQLo pks/0fsf] juL{s/0f / km]o/ Eofn'sf] kbfg'qmd
km]o/ Eofn' lgwf{/0f ug{ k|of]u ul/g] dxTjk"0f{ cfutx?sf] lg/LIf0f ug{ ;lsg] cfwf/df Joj:yf /flvPsf] ;DklQ bfloTjnfO{
tLg :t/df juL{s/0f ul/Psf] 5 . dxTjk"0f{ d"Nof°g cfutx?sf] kl/jt{gn] l/kf]{l6Ë cjlwdf km]o/ Eofn' kbfg'qmd leq} Ps
:t/af6 csf]{ :t/df :yfGt/0f x'g ;Sb5 . d'Vo ahf/ (Principle Market) jf d"No lgwf{/0f ljlwdf cfutx?sf] cjnf]sgsf]
:t/df dxTjk"0f{ kl/jt{g ePdf a}+sn] km]o/ Eofn' kbfg'qmdf leq Ps :y/af6 csf]{ :t/df :yfGt/0f l/kf]{l6Ë cjlwsf] clGtddf
ub{5 .
:t/–! km]o/ Eofn' dfkg eGgfn] ;dfg ;DklQ jf bfloTjsf] ;lqmo ahf/df ePsf] c;dfof]lht pb\w[t d"No (Unadjusted) .
:t/–@ d"No lgwf{/0f eGgfn] p:t} k|sf/sf] ;fwgsf] d"No ;lqmo ahf/df jf p:t} k|sf/sf] ;fwgsf] pb\w[t d"No lgis[o
ahf/df / cjf]nsgLo dxTjk"0f{ cfutx?sf] k|of]u u/L d"Nof°g ul/Psf] ljlw .
:t/–# To:tf] kf]6{kmf]lnof] h:fsf] d"No d"Nof°gdf slDtdf Pp6f cfutsf] pNn]vgLo e'ldsf /xG5 / o:tf] cfut cjnf]sgLo ahf/
tyf°af6 k|fKt ug{ ;lsb}g\ .
ljQLo pks/0fx?nfO{ lg/Gt/ ?kdf km]o/ Eofn' jf kl/zf]lwt nfutdf dfkg ul/G5 . dxTjk"0f{ n]vf gLltsf ;f/f+zsf] dfkg
km]o/ Eofn' gfkmf÷gf]S;fg ;lxt cGo cfDbfgL / vr{ hgfpg] ljlw pNn]v ul/Psf] 5 . NAS #( adf]lhdsf] juL{s/0f / jf;nftsf]
zLif{s cg';f/ ljQLo pks/0fx? lgDg tflnsfdf k|:t't ul/Psf] 5 .
km]o/ @)&& ;fn cfiff9 d;fGtdf @)&^ ;fn cfiff9 d;fGtdf

Eofn'sf]
ljj/0f
kbfg'qmd Carrying Amount km]o/ Eofn' Carrying Amount km]o/ Eofn'
:t/
FVTPL
cGo Jofkfl/s ;DklQ 3 266,890,000 266,890,000 340,390,000 340,390,000
Jo'TkGg -8]l/e]l6e_ ljQLo ;fwg 1 10,066,295,972 10,066,295,972 8,595,482,282 8,595,482,282
s'n 10,333,185,972 10,333,185,972 8,935,872,282 8,935,872,282
FVTOCI
;'lrs[t z]o/ 1 903,495,781 903,495,781 593,366,539 593,366,539
;'lrs[t gul/Psf z]o/ 3 126,155,900 126,155,900 31,995,900 31,995,900
s'n 1,029,651,681 1,029,651,681 625,362,439 625,362,439
hDdf 11,362,837,652 11,362,837,652 9,561,234,721 9,561,234,721
kl/iff]lwt d'No
gub tyf gub ;dfg 3 11,098,349,234 11,098,349,234 8,096,354,503 8,096,354,503
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 3 15,249,998,507 15,249,998,507 10,829,181,584 10,829,181,584
3 3,304,233,792 3,304,233,792 2,172,967,239 2,172,967,239
df}Hbft
3 4,665,864,579 4,665,864,579 3,317,961,987 3,317,961,987
shf{ ;fk6L
u|fxsnfO{ shf{ tyf ;fk6L 3 115,668,472,666 115,668,472,666 88,485,031,394 88,485,031,394
lwtf]kqdf nufgL -z]o/ afx]s_ 3 13,969,104,367 13,969,104,367 9,690,988,576 9,690,988,576
s'n 163,956,023,145 163,956,023,145 122,592,485,282 122,592,485,282
hDdf ljQLo ;DklQ 175,318,860,797 175,318,860,797 132,153,720,004 132,153,720,004
FVTPL/FVTOCI
sd{rf/Lsf] kl/eflift nfe
3 95,134,118 95,134,118 59,445,250 59,445,250
bfloTj
s'n 95,134,118 95,134,118 59,445,250 59,445,250
120
kl/iff]lwt d'No
a}+s tyf ljQLo ;+:yfnfO{ ltg{
3 3,150,014,840 3,150,014,840 1,875,151,251 1,875,151,251
afFsL
g]kfn /fi6« a}+snfO{ ltg{ afFsL 3 4,832,501,544 4,832,501,544 3,203,523,072 3,203,523,072
u|fxsaf6 lgIf]k bfloTj 3 131,660,368,354 131,660,368,354 96,641,515,712 96,641,515,712
;fk6L 3 3,416,310,000 3,416,310,000 3,468,060,000 3,468,060,000
cGo bfloTj 3 2,749,960,864 2,749,960,864 1,846,937,438 1,846,937,438
hf/L ul/Psf] C0fkq 3 2,279,834,432 2,279,834,432 2,239,236,412 2,239,236,412
s'n 148,088,990,034 148,088,990,034 109,274,423,885 109,274,423,885
FVTPL
Jo'TkGg -8]l/e]l6e_ ljQLo ;fwg 1 10,008,212,670 10,008,212,670 8,458,374,429 8,458,374,429
s'n 10,008,212,670 10,008,212,670 8,458,374,429 8,458,374,429
hDdf ljQLo bfloTj 158,192,336,822 158,192,336,822 117,792,243,564 117,792,243,564
121
km]o/ Eofn'sf] kbfg'qmd tn b]vfOPsf] 5 .
c;f9 d;fGt @)&& c;f9 d;fGt @)&^ km]o/ Eofn'sf]
ljj/0f
nffut d"No km]o/ Eofn' nffut d"No km]o/ Eofn' kbfg'qmd
;"rLs[t OlSj6Ldf ePsf] nufgLM
o'gfO{6]8 O{G:of]/]G; sDkgL -g]kfn_ lnld6]8 585,700 1,962,480 211,300 246,000 :t/–!
PgPnhL O{G:of]/]G; sDkgL lnld6]8 - 5,400 - 5,400 :t/–!
/L8L xfO8«f]kfj/ lnld6]8 38,600 40,572 3,600 4,410 :t/–!
?/n dfOqmf]kmfO{gfG; 8]enkd]G6 ;]G6/ lnld6]8 - 546,079 - 458,073 :t/–!
nIdL n3'ljQ ;+:yf lnld6]8 - 6,070 - 2,644 :t/–!
d]/f] dfOqmf]kmfO{gfG; ljQLo ;+:yf lnld6]8 6,800 59,986 - - :t/–!
a'6jn kfj/ sDkgL lnld6]8 212,052,771 184,403,581 209,006,679 187,688,873 :t/–!
g]kfn b'/;++~rf/ sDkgL lnld6]8 38,045,756 34,062,620 34,698,472 34,382,502 :t/–!
PgPdla ;'ne O{ge]:6d]G6 km08 ! - - 105,000,000 113,610,000 :t/–!
PgPdla xfO{la|8 km08 ! 152,619,210 144,988,250 140,000,000 140,420,000 :t/–!
nIdL OlSj6L km08 71,331,883 61,561,033 40,947,100 31,242,637 :t/–!
PgcfO{;L P;Lof u|f]y km08 20,000,000 20,380,000 10,000,000 10,280,000 :t/–!
;flgdf OlSj6L km08 44,000,000 43,692,000 20,000,000 18,800,000 :t/–!
;L6Lhg Do'rn km08 ! 30,000,000 30,180,000 10,000,000 10,180,000 :t/–!
Unf]an cfO{PdO{ ;d'Ggt l:sd ! 37,972,700 32,580,577 - - :t/–!
PgcfO{laPn ;Dd[l4 km08 ! 7,909,730 7,848,146 - - :t/–!
glan OlSj6L km08 14,362,910 13,400,595 - - :t/–!
PgcfO{laPn k|ult km08 10,274,070 8,373,367 - - :t/–!
l;4fy{ OlSj6L km08 9,677,480 9,677,480 - - :t/–!
;L6Lhg Do'rn km08 @ 2,000,000 2,012,000 - - :t/–!
;g/fO{h Do'rn km08 ! 5,000,000 5,000,000 - - :t/–!
glan Aofn]G; km08 @ 20,000,000 19,800,000 - - :t/–!
PgPdla %) 177,016,700 177,016,700 - - :t/–!
ckL kfj/ sDkgL lnld6]8 - 540 - - :t/–!
a?g xfO8«f]kfj/ sDkgL lnld6]8 1,000 840 - - :t/–!
;flgdf dfO{ xfO8«f]kfj/ lnld6]8 5,883,915 4,083,353 - - :t/–!
122
lrlnd] xfO8«f]kfj/ sDkgL lnld6]8 1,894,758 1,810,502 - - :t/–!
hnljB't nufgL tyf ljsf; sDkgL lnld6]8 - 61,579 - - :t/–!

n'lDagL hg/n O{G:of]/]G; sDkgL lnld6]8 -;+:yfks
4,016,713 12,225,539 - - :t/–!
z]o/_
g]kfn nfO{km O{G:of]/]G; sDkgL lnld6]8 9,971,704 13,419,000 - - :t/–!
;u/dfyf O{G:of]/]G; sDkgL lnld6]8 3,556,188 3,374,700 - - :t/–!
lzv/ O{G:of]/]G; sDkgL lnld6]8 6,144,908 6,114,000 - - :t/–!
l;4fy{ O{G:of]/]G; lnld6]8 2,197,428 1,566,000 - - :t/–!
g];gn nfO{km O{G:of]/]G; sDkgL lnld6]8 2,500,429 2,463,964 - - :t/–!
dlxnf ;xofqf dfOqmf]kmfO{gfG; ljQLo ;+:yf lnld6]8 2,000 16,720 - - :t/–!
ld/ld/] dfOqmf]kmfO{gfG; 8]enkd]G6 a}+s lnld6]8 2,500 43,152 - - :t/–!
Unf]an cfO{PdO{ n3'ljQ ljQLo ;+:yf lnld6]8 2,500 38,222 - - :t/–!
jdL dfOqmf]kmfO{gfG; ljQLo ;+:yf lnld6]8 3,900 46,046 - - :t/–!
ljhof n3'ljQ ljQLo ;+:yf lnld6]8 - 3,060 - - :t/–!
l;6Lhg O{ge]:6d]G6 6«:6 288,273 371,484 - - :t/–!
;f]N6L xf]6]n lnld6]8 721,759 389,620 - - :t/–!
sfnLsf dfOqmf] qm]l86 8]enkd]G6 a}+s lnld6]8 - 10,725 - - :t/–!

d]/f] dfOqmf]kmfO{gfG; ljQLo ;+:yf lnld6]8 -;+:yfks
37,023,000 59,859,800 37,023,000 46,046,000 :t/–!
z]o/_
s'n 927,105,283 903,495,781 606,890,151 593,366,539
;"rLs[t gePsf] OlSj6Ldf nufgLM
g]kfn :6s PS;r]Gh lnld6]8 5,000 71,600 5,000 71,600 :t/–#
g]kfn lSnol/u+ xfp; lnld6]8 5,268,200 10,468,900 4,198,000 6,045,100 :t/–#
qm]l86 O{Gkm/d];g Ao"/f] lnld6]8 216,000 2,126,200 189,000 1,890,000 :t/–#
;L6Lhg Do'rn km08 @ - - 2,000,000 2,000,000 :t/–#
glan Aofn]G; km08 @ - - 10,000,000 10,000,000 :t/–#
k|e' dr]{G6 a}+s lnld6]8 1,500,000 1,500,000 - - :t/–#
dxfnIdL nfO{km O{G:of]/]G; sDkgL lnld6]8 50,000,000 50,000,000 - - :t/–#
l;O{l8la xfO{8«f] km08 lnld6]8 10,000,000 11,989,200 10,000,000 11,989,200 :t/–#
l;4fy{ O{Ge]:6d]G6 u|f]y l:sd @ 50,000,000 50,000,000 - - :t/–#
s'n 116,989,200 126,155,900 26,392,000 31,995,900
hDdf s'n 1,044,094,483 1,029,651,681 633,282,151 625,362,439
123
@&= k"FhLsf]if tflnsf
@)&& ;fn cfiff9 #! ut] -h'nfO{ !%, @)@)_
/sd ?= xhf/df
!=!_ hf]lvd efl/t ;DklQ o; jif{ ut jif{
s= shf{ hf]lvd 136,389,233 112,632,092
v= ;~rfng hf]lvd 6,932,979 5,117,630
u= ahf/ hf]lvd 2,710,493 1,949,678
hf]lvd efl/t ;DklQ 146,032,705 119,699,400
Pillar II cGt/utsf] ;dfof]hg

hf]8 M s'n cfDbfgLsf] # k|ltzt – Capital charge 2,075,662 1,238,947
hf]8 M g]kfn /fi6« a}+ssf] lgb]{zg cg'?k hf]lvd efl/t ;DklQsf] @ k|ltzt 2,920,564 2,397,892
s'n hf]lvd efl/t ;DklQ -pillar II cGt/utsf] ;dfof]hg kl5 _ 151,029,021 123,336,239
!=@_ k"FhL o; jif{ ut jif{

k|fylds k"FhL -tx !_ 19,630,215 16,166,512
s= r'Qmf k"FhL 13,950,987 9,618,163
v= Ol/l8d]jn gg\ So'Do'n]l6e lk|km/]G; z]o/ - -
u= z]o/ lk|ldod 723,824 2,512,799
3= k|:tfljt af]g; z]o/ - -
ª= ;fwf/0f hu]8f sf]if 3,010,880 2,123,307
r= ;l~rt gfkmf÷ -gf]S;fg_ ut cf=j= ;Ddsf] 1,737,220 1,780,327
5= rfn" cf=j= sf] gfkmf÷-gf]S;fg_ - -
h= k"FhL lkmtf{ ;dfof]hg sf]if - -
em= k"FhL ;dfof]hg sf]if 57,326 57,326
`= nfef+z ;lds/0f sf]if - -
6= 36fpg] M :yug s/ ;Dklt

7= cGo :jtGq sf]ifx? -:yug s/ sf]if_ - -
8= C0fkq e"QmfgL sf]if 500,000 400,000
36fpg] - -
s= Voflt (Goodwill) jfktsf] /sd - -
v= cb[Zo ;DklQ (125,849) (115,409)
v= ckn]vg gul/Psf ljljw ;DklQ - -
u= Ohfht k|fKt ;+:yfdf ul/Psf] z]o/ nufgL - -
3= ljQLo :jfy{ /x]sf] sDkgLdf /x]sf] nufgL (210,000) (210,000)
ª= ;LdfeGbf a9L nufgL - -
r= k|Tofe"lt (Underwriting) cGtu{t ul/Psf] nufgL - -
5= kfl/:kl/s qm; xf]lN8Ë - -
h= pkof]u gePsf tyf l;df gfw]sf hUuf tyf ejg vl/b (14,173) -
´= cGo - -
Pillar II cGt/utsf] ;dfof]hg - -
36fpg] M ^=$ -s_ -!_ cg';f/ ckof{Kt Joj:yf - -
124
36fpg] M ^=$ -s_ -@_ cGt/ut ;Dalwt kIfnfO{ tyf lgif]lwt If]qdf k|jflxt
- -
shf{ . ;'ljwf
k'/s k"FhL -tx @_ 3,146,045 2,894,863
s= So'Do'n]l6e / l/l8d]jn lk|km/]G; z]o/ - -
v= ;'/If0f g/flvPsf] ;xfos cfjlws C0f 1,684,505 1,784,505
u= xfOla|8 k"FhL pks/0fx? - -
3= c;n shf{ gf]S;fgL Joj:yf 1,337,614 1,011,982
ª= ;6xL ;dLs/0f sf]if 102,426 78,377
r= nufgL ;dfof]hg sf]if 11,500 10,000
5= ;DklQ k'gd"{Nof∙g sf]if - -
h= cGo sf]if 10,000 10,000
s'n k"FhLsf]if -tx ! ± tx @_ 22,776,260 19,061,375
!=#_ k"FhLsf]if cg'kft o; jif{ ut jif{

k|fylds k"FhL (Tier I)÷s'n hf]lvd efl/t ;DklQ 13.00 13.11
k"FhLsf]if (Tier I tyf Tier II) ÷s'n hf]lvd efl/t ;DklQ 15.08 15.45
125
126
shf{ hf]lvd
@)&& ;fn cfiff9 #! ut] - h'nfO{ !%, @)@) _
/sd ?= xhf/df
@)&& cfiff9 d;fGt ut cf=a=
hf]lvd
u0fgf ug{ ;lsg]
ljj/0f lstfaL d"No ljz]if Joj:yf v'b /sd efl/t hf]lvd efl/t /sd
CRM v"b /sd hf]lvd efl/t /sd
k|ltzt
-s_ -v_ -u_ -3 Ös–v–u_ -ª_ -rÖ3Xª_
PgPdla a}+s lnld6]8

jf;nftleqsf] sf/f]af/
gub df}Hbft 3,745,463 - - 3,745,463 0% - 2,452,132 -
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 10,655,234 - - 10,655,234 0% - 8,252,536 -
;'g - - - - 0% - -
g]kfn ;/sf/sf] C0fkqdf ul/Psf] nufgL 16,342,507 - - 16,342,507 0% - 9,286,601 -
g]kfn ;/sf/ pk/sf] ;Dk"0f{ bfjL 5,457,752 - - 5,457,752 0% - 3,662,502 -
g]kfn /fi«6 a}+ssf] C0fkqdf ul/Psf] nufgL - - - - 0% - - -
g]kfn /fi6« a}+s pk/sf] ;Dk"0f{ bfjL - - - - 0% - - -
ljb]zL ;/sf/ tyf s]Gb|Lo a}+s pk/sf] bfjL
- - - - 0% - - -
(ECA rating 0-1)

- - - - 20% - - -
(ECA rating -2)
- - - - 50% - - -
(ECA rating -3)
- - - - - - -
(ECA rating 4-6) 100%
- - - - 150% - - -
(ECA rating -7)
BIS, IMF, ECB, EC /
ax'kILo ljsf; a}+sx?
- - - - 0% - - -
pk/sf] bfjL
cGo ax'kIfLo ljsf; a}+sx? pk/sf] bfjL - - - - - - -
100%
;fj{hlgs ;+:yf pk/sf] bfjL (ECA rating
- - - - 20% - - -
0-1)
;fj{hlgs ;+:yf pk/sf] bfjL (ECA rating -2) - - - - 50% - - -
;fj{hlgs ;+:yf pk/sf] bfjL
- - - - - - -
;fj{hlgs ;+:yf pk/sf] bfjL (ECA rating -7) - - - - 150% - - -
tf]lsPsf] k"FhLsf]if sfod ug]{ :jb]zL a}+s
1,287,514 - - 1,287,514 20% 257,503 3,403,965 680,793
pk/sf] bfjL
tf]lsPsf] k"FhLsf]if sfod gug]{ :jb]zL a}+s
2,764 - - 2,764 2,764 2,747 2,747
pk/sf] bfjL 100%
ljb]zL a}+s pk/sf] bfjL (ECA rating 0-1) 1,964,889 - - 1,964,889 20% 392,978 2,335,104 467,021
ljb]zL a}+s pk/sf] bfjL (ECA rating 2) 1,132,609 - - 1,132,609 50% 566,305 1,180,905 590,453
ljb]zL a}+s pk/sf] bfjL (ECA rating 3-6) 1,417,546 1,417,546
100%
ljb]zL a}+s pk/sf] bfjL (ECA rating -7) - - - - 150% - - -
tf]lsPsf] k"FhLsf]ifdf ! k|ltzt eGbf a9Ln]
k"FhLsf]if sfod ug]{ SAARC If]qleq :yfkgf 3,930,433 - - 3,930,433 20% 786,087 143,707 28,741
ePsf ljb]zL a}+s pk/sf] bfjL
:jb]zL ;+3 ;+:yfx? pk/sf] bfjL 73,331,949 - 929,663 72,402,286 72,402,286 65,675,730 65,675,730
100%
ljb]zL ;+3 ;+:yfx? pk/sf] bfjL
- - - - 20% - - -
(ECA rating 0-1)
- - - - 50% - - -
(ECA rating -2)
- - - - - - -
- - - - 150% - - -
(ECA rating -7)
pkef]Uo tyf ;fgf shf{ (Regulatory Retail
16,526,486 - 355,203 16,171,283 75% 12,128,462 9,413,128 7,059,846
Portfolio) -efvf ggf3]sf]_
u|fg'nfl/6L ;Ldf afx]s cGo zt{ kfngf u/]sf]
- - - - - - -
pkef]Uo tyf ;fgf shf{ 100%
cfjfl;o 3/hUufaf6
13,584,155 - - 13,584,155 60% 8,150,493 10,389,524 6,233,714
;'/lIft bfjL
cfjfl;o 3/hUufaf6 k"0f{ ;'/lIft gePsf] bfjL - - - - 150% - - -
cfjfl;o 3/hUufaf6 ;'/–lIft bfjL -efvf
651,178 216,158 - 435,020 435,020 83,096 83,096
gf3]sf]_ 100%
Jofkfl/s 3/hUufaf6 ;'/lIft bfjL 929,564 - - 929,564 929,564 376,363 376,363

100%
e'QmfgL cjlw ;dfKt eO{;s]sf] bfjL -cfjfl;o
3,894,791 2,638,806 13,136 1,242,849 150% 1,864,274 522,808 784,212
3/hUuf ;'/lIft afx]s_
pRr hf]lvdo'Qm bfjL 12,249,721 - 234,898 12,014,823 150% 18,022,234 4,268,597 6,402,895
lwtf] kq (bonds & shares) afkt shf{ nufgL 523,160 - 2,484 520,676 100% 520,676 294,605 294,605
:6s PS;r]Ghdf ;"rLs[t sDkgLsf] z]o/ /
1,186,650 - - 1,186,650 1,186,650 651,603 651,603
cGo k"FhLut pks/0fdf ePsf] nufgL 100%
:6s PS;r]Ghdf ;"rLs[t gePsf] sDkgLsf]
5,489 - - 5,489 150% 8,234 4,392 6,588
z]o/ / cGo k"FhLut pks/0fdf ePsf] nufgL
cfjf;Lo 3/hUufaf6 ;'/lIft sd{rf/L shf{ 1,700,038 - - 1,700,038 50% 850,019 442,257 265,354
c;"n ug{ afFsL Jofh . g]kfn ;/sf/sf]
156,742 - - 156,742 0% - 92,645 -
C0fkqdf bfjL
dfu{:y gub tyf e'QmfgL k|fKt x'g] qmddf
- - - - 20% - - -
/x]sf] cGo gub ;DklQ
cGo ;DklQ 5,844,124 3,393,217 - 2,450,907 100% 2,450,907 3,335,525 3,335,525
hDdf 175,103,211 6,248,181 1,535,385 167,319,646 120,954,453 127,688,016 94,356,831
127
128
shf{ hf]lvd qmdzM
/sd ?= xhf/df
@)&& cfiff9 d;fGt ut cf=a=
hf]lvd
u0fgf ug{ ;lsg]
ljj/0f lstfaL d"No ljz]if Joj:yf v'b /sd efl/t hf]lvd efl/t /sd
CRM v"b /sd hf]lvd efl/t /sd
k|ltzt
-s_ -v_ -u_ -3Ös–v–u_ -ª_ -rÖ3Xª_
jf;nft aflx/sf sf/f]af/
PgPdla a}+s lnld6]8

h'g;'s} a]nf lkmtf{ lng ;lsg] k|lta4tf - - - - 0% - - -
lan sn]S;g 3,509,808 - - 3,509,808 0% - 5,205,236 -
clu|d ljlgdo ;Demf}tf - - - - 10% - - -

^ dlxgfeGbf sd cjlwsf] k|ltt–kq :jb]zL
2,536,380 - 428,052 2,108,327 20% 421,665 3,433,456 686,691
sf/f]af/ kIf
ljb]zL sf/f]af/ kIf
- - - - 20% - - -
(Counter Party) (ECA 0-1)
ljb]zL sf/f]af/ kIf
- - - - 50% - - -
(Counter Party) (ECA -2)

ljb]zL sf/f]af/ kIf
- - - - 100% - - -
ljb]zL sf/f]af/ kIf
- - - - 150% - - -
^ dlxgfeGbf a9L cjlwsf] k|ltt–kq :jb]zL
17,911,639 - 6,454,109 11,457,530 50% 5,728,765 11,265,121 5,632,561
sf/f]af/ kIf
ljb]zL sf/f]af/ kIf
- - - - 20% - - -
ljb]zL sf/f]af/ kIf
- - - - 50% - - -
ljb]zL sf/f]af/ kIf
- - - - 100% - - -
ljb]zL sf/f]af/ kIf
- - - - 150% - - -
la8 j08, k/km/d]G; j08, sfp06/ Uof]/]06L
5,707,704 - 294,828 5,412,876 50% 2,706,438 4,790,378 2,395,189
:jb]zL sf/f]af/ kIf
ljb]zL sf/f]af/ kIf
220,379 - 176,303 44,076 20% 8,815 311,850 62,370
ljb]zL sf/f]af/ kIf
216,435 - 108,217 108,217 50% 54,109 4,226,684 2,113,342
ljb]zL sf/f]af/ kIf
- - - - 100% - - -
ljb]zL sf/f]af/ kIf
- - - - 150% - - -
k|Tofe"lt (Underwriting) ;DalGwt k|lta4tf - - - - 50% - - -
a}+saf6 ;'/If0fsf] ?kdf k|bfg ul/Psf
hdfgtx? (Lending of Bank's Securities - - - - 100% - - -
or Posing
k'g v/Lb ;Demf}tf cGtu{tsf] shf{ - - - - 100% - - -
clu|d e''QmfgL hdfgt 1,871,090 - 206,976 1,664,114 100% 1,664,114 1,909,100 1,909,100
ljQLo hdfgt 6,100 - 968 5,133 100% 5,133 1,263 1,263

:jLsf/ tyf b/lk7 Acceptance and
609,478 - 28,542 580,936 100% 580,936 1,171,618 1,171,618
Endorsements
e'QmfgL gul/Psf] efu tyf cf+lzs e'QmfgL
ul/Psf] z]o/ tyf ;'/If0f (Unpaid portion - - - - 100% - - -
of Party Paid Shares and Securities)
ckl/jTo{ shf{ k|lta4tf 5f]6f] cjlw 10,016,993 - - 10,016,993 20% 2,003,399 19,228,721 3,845,744
ckl/jTo{ shf{ k|lta4tf nfdf] cjlw - - - - 50% - - -

k"FhLsf]if sfod ug]{ SAARC If]qleq :yfkgf 10,280,247 - - 10,280,247 20% 2,056,049 1,411,434 282,287
cGo ;Defljt bfloTjx? 205,357 - - 205,357 100% 205,357 175,096 175,096
bfjL gk/]sf hdfgtx? - - - - 200% - - -
hDdf 53,091,609 - 7,697,995 45,393,614 - 15,434,780 53,129,958 18,275,261
s'n shf{ hf]lvd -s±v_ 228,194,820 6,248,181 9,233,380 212,713,259 - 136,389,233 180,817,973 112,632,092
Pillar II cGt/utsf] ;dfof]hg - - - - - - - -

hf]8 M ^=$ -s_ -#_ cGtu{t k|lt u|fxs shf{
tyf ;'ljwf ;LdfeGbf a9L k|jflxt shf{ tyf - - - - - - - -
;'ljwfsf] !) k|ltzt
hf]8 M ^=$ -s_ -$_ cGtu{t k'g
:jLsf/ x'g]u/L ljqmL - - - - - - - -
ul/Psf] shf{x?sf] ! k|ltzt
s'n shf{ hf]lvd -pillar II cGt/utsf]
- - - - - - - -
;dfof]hg kl5_
129
130
shf{ hf]lvd Go"lgs/0fsf] nflu of]Uo /sd
@)&& ;fn cfiff9 #! ut] - h'nfO{ !%, @)@)_
/sd ?= xhf/df
ljb]zL
g]kfn
g]kfn cGo b]zsf] :jb]zL ax'kIfLo ljb]zL a}+ssf]
cfgf] a}+sdf cGo a}+sdf ;/sf/ /
shf{ /sd ;'g ;/sf/sf] ;/sf/sf] a}+ssf] lasf; hdfgt tyf hDdf
/x]sf] lgIf]k /x]sf] lgIf]k g]kfn /fi6«
hdfgt hdfgt hdfgt a}+sx?sf] ;'/If0f
a}+ssf] ;'/If0f
hdfgt
jf;nftleqsf] sf/f]af/ -s_ -v_ -u_ -3_ -ª_ -r_ -5_ -h_ -em_
PgPdla a}+s lnld6]8

gub df}Hbft – – – – – – – – – –
g]kfn /fi6« a}+sdf /x]sf] df}Hbft – – – – – – – – – –
;'g – – – – – – – – – –
g]kfn ;/sf/sf] C0fkqdf ul/Psf] nufgL – – – – – – – – – –
g]kfn ;/sf/ pk/sf] ;Dk"0f{ bfjL – – – – – – – – – –
g]kfn /fi«6 a}+ssf] C0fkqdf ul/Psf] nufgL – – – – – – – – – –
g]kfn /fi6« a}+s pk/sf] ;Dk"0f{ bfjL – – – – – – – – – –

(ECA rating -1)
– – – – – – – – – –
ljb]zL ;/sf/ tyf s]Gb|Lo a}}+s pk/sf] bfjL
(ECA rating -2)
– – – – – – – – – –
(ECA rating -3)
– – – – – – – – – –
(ECA rating -4-6)
– – – – – – – – – –
(ECA rating -7)
– – – – – – – – – –
BIS, IMF, ECB, EC / ax'kILo ljsf; a}+sx? pk/sf] bfjL – – – – – – – – – –
cGo ax'kIfLo lasf; a}+sx? pk/sf] bfjL – – – – – – – – – –
;fj{hlgs ;+:yf pk/sf] bfjL (ECA rating 0-1) – – – – – – – – – –
;fj{hlgs ;+:yf pk/sf] bfjL (ECA rating -2) – – – – – – – – – –
;fj{hlgs ;+:yf pk/sf] bfjL (ECA rating 3-6) – – – – – – – – – –
;fj{hlgs ;+:yf pk/sf] bfjL (ECA rating -7) – – – – – – – – – –
tf]lsPsf] k"FhLsf]if sfod ug]{ :jb]zL a}+s pk/sf] bfjL – – – – – – – – – –
tf]lsPsf] k"FhLsf]if sfod gug]{ :jb]zL a}+s pk/sf] bfjL – – – – – – – – – –
ljb]zL a}+s pk/sf] bfjL (ECA rating 0-1) – – – – – – – – – –
ljb]zL a}+s pk/sf] bfjL (ECA rating -2) – – – – – – – – – –
ljb]zL a}+s pk/sf] bfjL (ECA rating 3-6) – – – – – – – – – –
ljb]zL a}+s pk/sf] bfjL (ECA rating -7) – – – – – – – – – –
tf]lsPsf] k"FhLsf]ifdf ! k|ltzteGbf a9Ln] k"FhLsf]if sfod
– – – – – – – – – –
ug]{ SAARC If]qleq :yfkgf ePsf ljb]zL a}+s pk/sf] bfjL
:jb]zL ;+3 ;+:yfx? pk/sf] bfjL 33,161 – 11,615 52,785 – – – 832,103 929,663
ljb]zL ;+3 ;+:yfx? pk/sf] bfjL (ECA rating 0-1) – – – – – – – – – –
ljb]zL ;+3 ;+:yfx? pk/sf] bfjL (ECA rating -2) – – – – – – – – – –
ljb]zL ;+3 ;+:yfx? pk/sf] bfjL (ECA rating 3-6) – – – – – – – – – –
ljb]zL ;+3 ;+:yfx? pk/sf] bfjL (ECA rating -7) – – – – – – – – – –
pkef]Uo tyf ;fgf shf{ (Regulatory Retail Portfolio)
120,192 – 227,945 7,067 – – – – – 355,203
-efvf ggf3]sf]_
u|fg'nfl/6L ;Ldf afx]s cGo zt{ kfngf u/]sf] pkef]Uo tyf
– – – – – – – – – –
;fgf shf{
cfjfl;o 3/hUufaf6 ;'/lIft bfjL – – – – – – – – – –
cfjfl;o 3/hUufaf6 k"0f{ ;'/lIft gePsf] bfjL – – – – – – – – – –
cfjfl;o 3/hUufaf6 ;'/lIft bfjL -efvf gf3]sf]_ – – – – – – – – – –
Jofkfl/s 3/hUufaf6 ;'/lIft bfjL – – – – – – – – – –
e'QmfgL cjlw ;dfKt eO{;s]sf] bfjL -cfjf;Lo 3/hUuf ;'/
270 – 12,866 – – – – – – 13,136
lIft afx]s_
pRr hf]lvdo'Qm bfjL 150,694 – 84,204 – – – – – 234,898
:6s PS;r]Ghdf ;"rLs[t sDkgLsf] z]o/ / cGo k"FhLut
– – – 2,484 – – – – – 2,484
pks/0fdf ePsf] nufgL
:6s PS;r]Ghdf ;"rLs[t gePsf] sDkgLsf] z]o/ / cGo
– – – – – – – – – –
k"FhLut pks/0fdf ePsf] nufgL
cGo ;DklQ – – – – – – – – – –
hDdf 304,317 – 336,629 62,336 – – – 832,103 1,535,385
131
132
shf{ hf]lvd Go"lgs/0fsf] nflu of]Uo /sd qmdzM
/sd ?= xhf/df
g]kfn ljb]zL
ljb]zL
;/sf/ / g]kfn cGo b]zsf] :jb]zL ax'kIfLo
cfgf] a}+sdf cGo a}+sdf a}+ssf]
ljj/0f ;'g g]kfn /fi6« ;/sf/sf] ;/sf/sf] a}+ssf] lasf; hDdf
/x]sf] lgIf]k /x]sf] lgIf]k hdfgt tyf
a}+ssf] hdfgt hdfgt hdfgt a}+sx?sf]
;'/If0f
;'/If0f hdfgt
PgPdla a}+s lnld6]8

jf;nft aflx/sf sf/f]af/
h'g;'s} a]nf lkmtf{ lng ;lsg] k|lta4tf - - - - - - - - - -
^ dlxgfeGbf sd cjlwsf]] k|ltt–kq :jb]zL
119,762 308,290 428,052
sf/f]af/ kIf
ljb]zL sf/f]af/ kIf - - - - - - - - - -
(Counter party) (ECA 0-1)
ljb]zL sf/f]af/ kIf (Counter party) (ECA -2) - - - - - - - - - -
ljb]zL sf/f]af/ kIf (Counter party) (ECA 3-6) - - - - - - - - - -

^ dlxgfeGbf a9L cjlwsf] k|ltt–kq :jb]zL
862,956 5,591,153 6,454,109
sf/f]af/ kIf
ljb]zL sf/f]af/ kIf (Counter party) - - - - - - - - - -
(ECA 0-1)
la9 a08, k/km/d]G; a08, sfp06/ Uof/]06L
294,828 - 294,828
:jb]zL sf/f]af/ kIf
ljb]zL sf/f]af/ kIf (Counter party) (ECA 0-1) - 176,303 176,303
ljb]zL sf/f]af/ kIf (Counter party) (ECA -2) - - 108,217 108,217
k|Tofe"lt (Underwriting) ;DalGwt k|lta4tf - - - - - - - - - -
a}+saf6 ;'/If0fsf] ?kdf k||bfg ul/Psf
- - - - - - - - - -
hdfgtx?
k'g v/Lb ;Demf}tf cGtu{tsf] shf{ - - - - - - - - - -
clu|d e'QmfgL hdfgt 206,976 - 206,976
ljQLo hdfgt 968 - 968
:jLsf/ tyf b/lk7 Acceptance and 28,542 - 28,542
Endorsements
e'QmfgL gul/Psf] efu tyf cflzs e'QmfgL
ul/Psf] z]o/ tyf ;'/If0f (Unpaid portion of - - - - - - - - - -
party paid shares and securities)
ckl/jTo{ shf{ k|lta4tf 5f]6f] cjlw - - - - - - - - - -
ckl/jTo{ shf{ k|lta4tf nfdf]] cjlw - - - - - - - - - -
k"FhLsf]if sfod ug]{ SAARC If]qleq :yfkgf - - - - - - - - - -
cGo ;Defljt bfloTjx? - - - - - - - - - -
hDdf 1,514,030 - - - - - - 284,521 7,697,995

5,899,444
s'n shf{ hf]lvd -s±v_ 1,818,347 - 336,629 62,336 5,899,444 1,116,623 9,233,380
133
;~rfng hf]lvd
@)&& ;fn cfiff9 #! ut] -h'nfO{ !%, @)@)_
/sd ?= xhf/df
@)&& cfiff9 d;fGtsf] clwNnf jif{x?
ljj/0f
2073/74 2074/75 2075/076
v'b Jofh cfDbfgL 2,603,980 2,904,014 5,469,754
sldzg tyf l8:sfp06 cfDbfgL 635,069 794,250 1,205,938
cGo ;~rfng cfDbfgL 121,978 164,962 211,407
;6xL 36a9 cfDbfgL 154,790 299,606 355,785
yk Jofh d'NtaL lx;fa (3,072) (33,010) 368,638
s'n cfDbfgL -s_ 3,512,744 4,129,822 7,611,523
tf]lsPsf] k|ltzt -v_ 15% 15% 15%
s'n cfDbfgLsf] tf]lsPsf] k|ltztn] x'g] /sd -u_= sXv 526,912 619,473 1,141,728
;~rfng hf]lvdsf] nflu cfjZos k"FhL -3_=-u sf] cf};t_ 762,704
hf]lvd ef/ u'0ff∙ (Reciprocal of Capital Requirement) -ª_ 9.09
;~rfng hf]lvdsf] nflu hf]lvd efl/t /sd -r_=3Xª 6,932,979
Pillar II cGt/utsf] ;dfof]hg
^=$ -c_ -*_ cg'zf/ ut tLg jif{sf] s'n cfDbfgL C0ffTds ePdf
s'n shf{ tyf nufgL -ljif]z Joj:yfsf] ;dfof]hg kl5 _
;+rfng hf]lvdsf] nflu cfjZos k"FhL -%Ü_
hf]lvd ef/ u'0ff∙ (Reciprocal of Capital Requirement of 11%) -5_ 9.09
;~rfng hf]lvdsf] nflu hf]lvd efl/t /sd
;~rfng hf]lvdsf] nflu hf]lvd efl/t /sd -h_= r±5 6,932,979
134
ahf/ hf]lvd
@)&& ;fn cfiff9 #! ut] -h'nfO{ !%, @)@)_
/sd ?=xhf/df
@)&& cfiff9 d;fGt
ut jif{
ljb]zL d'b|fsf] ljb]zL d'b|fsf] ljb]zL d'b|fsf]
ljb]zL d'b|fsf]
qm+=;+= ljj/0f v'b cj:yf v'b ;fGble{s v'b
;fGble{s v'b
-lj=d"_ cj:yf -g]=?=_ cj:yf -g]=?=_
cj:yf -g]=?=_
1 ef/tLo ?k}+of (3,565,327) (5,707,197) 5,707,197 4,238,289
2 cd]l/sL 8n/ 995.1 119,666 119,666 9,363
3 kfpG8 :6ln{Ë (8.9) (1,347) 1,347 1,708
4 :jL; k|mfGs (162.2) (20,720) 20,720 470
5 o'/f] (10.7) (1,466) 1,466 6,082
6 hfkfgL o]g (996.2) (1,120) 1,120 434
7 :jLl8; s|f]g/ (1.0) (13) 13 12
8 8flg; sf]g/ (39.3) (725) 725 165
9 xªsË 8n/ (97.0) (1,505) 1,505 157
10 c:6«]lnog 8n/ (37.8) (3,193) 3,193 4,859
11 l;+ufk'/ 8n/ (47.9) (4,148) 4,148 5,902
12 sf]l/og jf]g (4,716.0) (472) 472 30
13 lb/fd (846.4) (27,708) 27,708 1,675
14 dn]l;og l/+lu6 (475.9) (13,425) 13,425 3,168
15 yfO{ ef6 (310.4) (1,185) 1,185 96
16 stf/L l/ofn (450.3) (14,869) 14,869 3,257
17 lrlgof o'cfg (68.9) (1,185) 1,185 2,571
18 Sofgfl8og 8n/ (3.8) (340) 340 5,833
19 ;fpbL c/a l/ofn (1,319.5) (42,305) 42,305 5,466
20 s'Joflt l8gf/ - - - 160
21 ax/fO{lg l8gf/ (3.4) (1,096) 1,096 14
v'b cj:yf -s_ 5,963,685 4,289,712
tf]lsPsf] k|ltzt -v_ 5% 5%
ahf/ hf]lvdsf nflu cfjZos k"FhL
298,184 214,486
-u_Ö-sXv_
hf]lvd ef/ u'0ff∙ (Reciprocal of
9.09 9.09
Capital Requirement) -3_ -!!Ü_
ahf/ hf]lvdsf nflu hf]lvd efl/t /
2,710,493 1,949,678
sd -ª_Ö-uX3_
135
@*= kl/rfngsf If]qx? -Operating segments_
-s_ ;fdfGo hfgsf/L
Joj:yfkg / l/kf]{l6Ësf] nflu a}+snfO{ lgDg If]qdf ljefhg ul/Psf] 5 M v'b|f -l/6]n_, P;PdL / PdP;PdL, skf]{/]6,
n3'ljQ -ljkGg_, 6«]h/L / cGo . cfos/nfO{ s'g} ;+rfng If]qdf ljefhg ul/b}Fg / ;d'xut cfwf/df Joj:yfkg ul/G5 . ;a} If]qx?
lardf x'g] sf/f]af/ Arm Length Price df ul/G5 / If]qx? larsf] cfDbfgL vr{nfO{ cGodf /fvL x6fO{Psf] 5 . cGo ;kf]6{ nfutx?
(Support Cost) ;+rfng If]qnfO{ x'g] kmfO{bfsf] cg'dfgsf] cfwf/df Joj:yfkgåf/f cf+sng u/L tL If]qx?df ljefhg ul/Psf] 5 .
-v_ Products / ;]jfx?sf] ljZn]if0f

a}+sn] k|bfg ug]{ Products// ;]jfx? ;fdfGotof oL ju{x?df ljefhg ug{ ;lsG5 M
(i) v'b|f a}+ls∙ -Retail banking_
v'b|f a}+ls∙nfO{ pkef]Qf a}ls∙ klg elgG5 . o; cGtu{t sDkgL, lgud jf cGo a}+sx? geO ;j{ ;fwf/0fx?nfO{ k|bfg ul/g] ;]jfnfO{
juL{s/0f ul/G5 . art vftf, sf/f]af/ vftf, JolQmut shf{, 3/ shf{, 8]lj6 / qm]l86 shf{x? nfO{ o;df ;dfj]; ul/Psf] 5 .
(ii) skf]{/]6, ;fgf tyf demf}nf Joj;fo / ;+:yfut a}+ls∙ -v'b|f afx]s_
oL PsfO{x?n] ;fdfGotof ;fgf tyf demf}nf Joj;fo b]lv 7"nf ;d"xdf /x]sf / b]zel/ sfof{no /x]sf sDkgLx?nfO{ ;]jf k|bfg
ug]{ ub{5g\ .
(iii) 6«]h/L OsfO{ M
6«]h/L O{sfOnfO{ tLg v08df ljefhg ul/Psf] 5 . h; cGt{ut cufl8, lar / k5fl8 kb{5g\ . g]kfn /fi6« a}+ssf] lab]zL lalgdo
lgox?sf] kl/lw leq /xL o; OsfO{n] cfgf] sfo{ ;+kfbg ug]{ ub{5 . 6«]h/L O{sfOsf] d'Vo sfo{ eg]sf] lalgdo b/nfO{ cBfalws
ug]{, lab]zL d'b|fsf] :yLtL hfFr ug]{, sf]if Joj:yfkg ug]{, cGt/a}+s ;fk6L ug]{ /x]sf 5g\ .
(iv) Jofkf/ ljQ (Trade Finance) M
Kf|ltt kq, Uof/]G6L ;+u ;DalGwt sfo{nfO{ Jofkf/ ljQ OsfO{n] x]g]{ ub{5 .
(v) cGo
-Uf_ gfkmf gf]S;fg tyf ;DklQ bfloTj;DaGwL ljj/0f

/sd ?= xhf/df
P;PdL / ;+:yfut n3'ljTo
ljj/0f v'b|f -l/6]n_ 6«]h/L cGo hDdf
PdP;PdL -skf]{/]6_ -ljkGg_
afXo u|fxsaf6
s 3,552,727 4,769,484 5,422,820 766,566 1,435,469 (5,671) 15,941,395
cfDbfgL
cGt/ If]qx?
v 2,646,069 (2,035,272) 158,202 (356,333) 192,266 (604,933) -
cfDbfgL
u v'b cfDbfgL 906,658 6,804,756 5,264,618 1,122,899 1,243,202 599,262 15,941,395
3 Jofh cfDbfgL 5,951,602 4,470,710 5,241,793 761,651 1,013,754 - 17,439,510
ª Jofh vr{ 5,081,440 2,047,859 3,416,269 366,981 425,809 604,933 11,943,290
r v'b Jofh cfDbfgL 870,162 2,422,851 1,825,524 394,671 587,945 (604,933) 5,496,220
x\f; s6\6L /
5 42,962 58,318 77,884 10,132 52,387 - 241,683
kl/iff]wg
h If]q gfkmf÷gf]S;fg 326,667 1,634,589 351,281 166,175 566,243 (610,150) 2,434,805
´ cGo j:t'ut ljj/0f - - - - - - -
shf{ tyf ;fk6L 26,145,474 38,112,208 50,898,686 6,621,702 - - 121,778,070
lgIf]k bfloTj 75,564,611 1,748,708 57,022,150 485,172 - - 134,820,641
~f ;DklQ xfgLgf]S;fgL 269,369 379,384 868,406 110,461 - (454) 1,627,165
6 If]qx? ;DklQ 31,899,907 43,301,681 57,829,205 7,523,333 38,897,789 - 179,451,915
7 If]qx? bfloTj 83,754,222 1,938,231 63,202,149 537,754 6,815,219 23,204,340 179,451,915
136
-3_ gfkmf gf]S;fg tyf ;DklQ bfloTjsf] dfkg
i . Reportable segment lar x'g] sf/f]af/sf] n]vfª\sg cfwf/
Joj:yfkgn] Ps lglZrt cjlwsf] nflu tf]s]sf] (Fund transfer price) sf] cfwf/ If]qnfO{ Aofh cfDbfgL / vr{ ljefhg
ug]{ ul/G5 . cfos/nfO{ s'g} ;+rfng If]qdf ljefhg ul/b}+g / ;d'xut cfwf/df Joj:yfkg ul/G5 . ;a} If]qx? lardf x'g] sf/f]af/
Arm Length Price df ul/G5 / If]qx? larsf] cfDbfgL vr{nfO{ cGodf /fvL x6fO{Psf] 5 . cGo ;kf]6{ nfutx? (Support Cost) ;+rfng
If]qnfO{ x'g] kmfO{bfsf] cg'dfgsf] cfwf/df Joj:yfkgåf/f cf+sng u/L tL If]qx?df ljefhg ul/Psf] 5 .
ii. Reportable segment sf] gfkmf gf]S;fg tyf a}+ssf] gfkmf gf]S;fg -cfos/ cufl8_ df dfkg k|lqmofsf] km/s
g/x]sf]
iii. Reportable segment sf] ;DklQ bfloTj tyf a}+ssf] ;DklQ bfloTjdf dfkg k|lqmofsf] km/s
g/x]sf]
iv. gfkmf gf]S;fg lgwf{/0f ug]{ dfkg ljlwdf cufl8sf cjlw;Fu km/s
cufl8sf jif{df klg oL ljefhgx? a}+sleq /x]sf Joj;fo O{sfOsf cfwf/df ;fy} k|b]zsf cfwf/df klg ul/G5 .
v. Reportable segment x?nfO{ cfDbfgL, gfkmf gf]S;fg / ;DklQ bfloTjsf] Reconciliation
-s_ cfo
ljj/0f /sd ? xhf/df
Reportable segment sf] s'n cfDbfgL 18,937,932
cGo cfDbfgL -
Segment leqsf] cfDbfgL pNd"ng 2,996,537
Af}+ssf] cfDbfgL 15,941,395
-v_ gfkmf gf]S;fg ljj/0f
ljj/0f /sd ? xhf/df
Reportable segment sf] s'n gfkmf gf]S;fg 2,434,805
cGo gfkmf gf]S;fg -
Segment leqsf] gfkmf gf]S;fg pNd"ng -
g5'6\ofO{Psf] /sd -
cfos/ cl3sf] gfkmf 2,434,805
-u_ ;DklQ
ljj/0f /sd ? xhf/df
Reportable segment sf] s'n ;DklQ 179,451,915
cGo ;DklQ -
g5'6\ofO{Psf] /sd -
a}+ssf] ;DklQ 179,451,915
-3_ bfloTj
ljj/0f /sd ? xhf/df
Reportable segment sf] s'n bfloTj 179,451,915
g5'6\ofO{Psf] /sd -
cGo bfloTj -
a}+ssf] s'n bfloTj 179,451,915
137
vi. Product / ;]jfsf] hfgsf/L /sd ? xhf/df
ljj/0f /sd -z'Ns cfDbfgL_
v'b|f a}+lsu 247,194
skf]{/]6, ;fgf tyf demf}nf Aoa;fo / ;+:yfut 638,004
6«]h/L 44,737
Jofkf/ ljQ 17,445
cGo 4,915
s'n 952,295
vii. ef}uf]lns If]qsf] hfgsf/L

ljj/0f cfDbfgL -/sd ? xhf/df_
3/]n' 15,941,395
Kf|b]z ! 1,706,573
Kf|b]z @ 842,096
Kf|b]z # -jfUdtL_ 9,719,581
Kf|b]z $ -u08sL_ 1,696,564
Kf|b]z % 1,600,204
Kf|b]z ^ -s0ff{nL_ 90,088
Kf|b]z & -;'b'/ klZrd_ 286,290
ljb]zL -
s'n -3/]n'±ljb]zL_ 15,941,395
k|d'v u|fxssf] hfgsf/L

viii.
Pp6} afXo u|fxsaf6 a}+ssf] s'n cfDbfgLdf !) k|ltZft eGbf w]/} of]Ubfg /x]df tL u|fxsdf a}+ssf] lge{/tf af/] ljj/0f
g/x]sf] .
@(= z]o/ ljsNk / z]o/df cfwfl/t e'QmfgL
;d"xdf o; cfly{s jif{ tyf cufl8sf cf=j= x?df z]o/ ljsNk / z]o/df cfwfl/t e'QmgL;Fu ;DalGwt sf/f]af/x? ePsf] 5}g .
#)= dh{/ / k|flKt
o; a}+sn] cf]d 8]enKkd]G6 a}+s;Fu ufleg ldlt !^ d] @)!( df ;xdlt kqdf x:tfIf/ ul/ cfjZos lgofds :jLs[tL k|fKt ul/;s]kl5
ldlt @* ;]K6]Da/ @)!( -!! cflZjg @)&^_ df PgPdla a}+s lnld6]8sf] gfddf ;+o'Qm sf/f]af/ ul/ ;+rfngdf cfPsf] 5 .
;fljssf] cf]d 8]enKkd]G6 a}+s kf]v/fdf cfwfl/t /fli6«o :t/sf] ljsf; a}+s xf] . o;sf] cfiff9 d;fGt @)&^ df s'n k"FhL @=%! va{,
hu]8f sf]if !=# va{, %# zfvf, !( Pl6Pd, s'n lgIf]k @% va{ tyf s'n shf{ nufgL @@ va{ /x]sf] lyof] . of] dh{/ ;fljssf] cf]d
ljsf; a}+ssf] clws+fz zfvfx? /x]sf] u08sL k|b]zdf a}+ssf] /0fgLlt cg'?k yk pkl:ylt ePsf] 5 . ;fljssf] cf]d ljsf; a}+ssf]
z]o/wgLx?nfO{ ! z]o/ afkt )=&^ z]o/ cg'kft k|bfg ul/Psf] 5 .
;fljssf] cf]d 8]enkd]G6 a}+s lnld6]8n] !) c;f]h @)&^ -@& ;]S6]Dj/, @)!(_ -dh{/ ldlt @)&^ c;f]h !! ut]_ df cfkm\gf]
n]vfk/LIf0f ul/Psf] ljQLo ljj/0f tof/ u/]sf] 5 . nlIft ;+:yfsf] n]vfkl/If0f ul/Psf] jf;nft cg';f/sf] ;DklQ / bfloTjx?
;+o'Qm sf/f]af/sf] ldltdf÷k|fKtLsf] ldltdf PgPdla a}+s lnld6]8sf] lstfadf n]vf+sg ul/Psf] 5 . pQm ;+:yfsf] ;+o'Qm sf/f]af/sf] ldlt
eGbf cl3sf] gfkmf jf gf]S;fg ljj/0f 5'6\} tof/ ul/Psf] 5 / ;f] cg';f/sf] gfkmf jf gf]S;fgnfO{ PgPdla a}+s lnld6]8sf] ;l~rt
d'gfkmf vftfdf ;fl/Psf] 5 . a}+sn] dh{/;DalGw vr{x? ljQLo ljj/0f ;DaGwL cg';"rL g=+ $=#&=! sf] æcGo ;+rfng vr{Æ a'+bf cGtu{t
b]vfO{Psf] 5 .
138
dh{/n] ubf{ a}+ssf] OlSj6Ldf ePsf] kl/jt{gM
dtbfg ug{ ;Sg] OlSj6Lsf]]
k|ltzt x:tfGtl/t OlSj6Lsf] c+l°t
ljj/0f dh{/sf] ldlt
(% of Voting Equity Interest d'No -k'/f /sd_
Acquired)
cf]d 8]enkd]G6 a}+s ln= @* ;]S6]Dj/, @)!( !))Ü !,(!,!%,&(,)%^=))
/sd ?= df
ljj/0f km]o/ Eofn'
;DklQ
gub tyf gub ;dfg 4,463,437,114
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 1,409,698,229
a}+s tyf ljQLo ;+:yfx?nfO{ shf{ ;fk6L 568,346,527
u|fxsnfO{ shf{ tyf ;fk6L 20,820,415,560
lwtf]kqdf nufgL 898,155,512
rfn' s/ ;DklQ 20,839,910
;DklQ / pks/0f 185,453,979
VoftL tyf cd't{ ;DklQ 4,032,664
:yug s/ ;DklQ 197,851,475
cGo ;DklQ 107,998,959
hDdf ;DklQ 28,676,229,929
km]o/ Eofn'
bfloTjx?
a}+s tyf ljQLo ;+:yfnfO{ ltg{ afFsL 689,007,679
u|fxsaf6 lgIf]k bfloTj 23,967,214,542
cGo bfloTj 601,658,223
s'n bfloTj 25,257,880,444
v'b ;DklQ k|flKt 3,418,349,485
cfly{s jif{ @)&^÷&& df a}+sn] ;fljssf] cf]d 8]enkd]G6 a}+s lnld6]8nfO{ ufe]/ @* ;]K6]Da/ @)!( -!! cflZjg @)&^_ b]lv PgPdla
a}+s lnld6]8sf] gfddf PsLs[t sf/f]af/ ;'? u/]sf] 5 . of] PgPdla a}+s lnld6]8sf] nflu cfly{s jif{ @)&@÷&# df P]ltxfl;s ?kdf
$ j6f a}+s tyf ljQLo ;+:yfx?nfO{ Ps} rf]6L ufe] kl5sf] bf];|f] dh{/ k|lqmof xf] . tt\ kZrft\ cfly{s jif{ @)&&÷&* df a}+sn] s~rg
8]enkd]G6 a}+s lnld6]8nfO{ klg k|flKt u/]sf] 5 . g]kfn /fi6« a}+sn] hf/L u/]sf] dh{/ tyf PlSjlh;g ;DaGwL ljlgodfjnL, @)&# sf]
Joj:yf adf]lhd :jfk cg'kft lgwf{/0f u/]sf] 5 h;df ufleg] / k|flKt ug]{ b'O{ j6} ;+:yfsf] z]o/sf] Fair Value lgwf{/0f ug]{ ljlwnfO{
pNn]v ul/Psf] 5 -eljiodf x'g] Joj;flos j[l4nfO{ ;d]t cfwf/ dfgL_ . To;/L lgwf{/0f ul/Psf] g]6jy{nfO{ ljlgodfjnL cg';f/
!) k|ltztn] dfq 36÷a9 ul/ ;dfof]hg ug{ ;lsG5 . ;fljssf] cf]d 8]enkd]G6 a}+s;Fusf] dh{/sf] xsdf b'a} kIfsf] ;xdlt
adf]lhd lgwf{l/t v'b d'NonfO{ hDdf $=$@Ü -?= !%% ldlnog_ n] ;dfof]hg ul/ Adjusted Net worth u0fgf ul/Psf] 5 .
To;}n] z]o/ :jfk cg'kft !M)=&^ df vf;} gfkmf jf gf]S;fg ljgf (No Material Gain/Loss) km]o/ Eofn'df g} sf/f]af/ ePsf] ljZjf;
a}+sn] lnPsf] 5 . r}q d;fGt @)&% sf] qodfl;s ljQLo ljj/0fsf] cfwf/df ;dfof]lht v'b d'No (Adjusted Net Worth_ lgwf{/0f
ul/Psf] xf] . oBkL PsLs[t sf/f]af/ cfly{s jif{ @)&%÷&^ sf] ;dflKt kl5 / cfly{s jif{ @)&^÷&& sf] klxnf] qodf; ;dfKt x'g'
cufj} ePsf] xf] . a}+sn] ;fljssf] cf]d 8]enkd]G6 a}+s lnld6]8sf] !) cflZjg @)&^ df n]vfk/LIf0f u/fP kZrft\ -ljQLo ljj/0f g]kfn
ljQLo k|ltj]bg dfg tyf PgPdla a}+s lnld6]8sf] n]vf gLlt cg';f/ tof/ ul/Psf]_ PgPdla a}+s lnld6]8sf] Books of Accounts ;+u
;+of]hg -integrate_ ul/Psf] 5 . To;}n] dh{/ kZrft PgPdla a}+s lnld6]8sf] gfdaf6 ;Grfndf cfPsf] ;fljssf] cf]d 8]enkd]G6 a}+s
lnld6]8sf] Joj;fo :jtGq ?kdf 5'6\ofpg ;lsb}g -h:t} s]lx zfvfx? uflePsf 5g\_ .
dh{/ tyf PlSjlh;g ;DaGwL ljlgodfjnL, @)&# sf] a'+bf g+ (-v_ adf]lhd dh{/ tyf PlSjlh;gaf6 k|fKt :jfk cg'kftsf]
km/snfO{ n]vf+sg u/]sf] 5 h'g a}+s tyf ljQLo ;+:yfx?nfO{ afWosf/L /x]sf] 5 . g]kfn /fi6« a}+sn] hf/L u/]sf] dh{/ tyf PlSjlh;g
;DaGwL ljlgodfjnL, @)&# sf] Joj:yf adf]lhd DDA Report cg';f/sf] :jfk cg'kftsf] km/saf6 ;[hgf x'g] /sdnfO{ k"FhLut sf]ifdf
;fg{'kg]{ x'G5 . To;}n] ;fljssf] cf]d 8]enkd]G6 a}+s lnld6]8nfO{ dh{ ubf{ ePsf] ?= ^)#,^%^,%$$ :jfksf] km/snfO{
k"FhLut sf]ifdf ;fl/Psf] 5 . To:t} dfly pNn]v ul/P cg';f/ a}+sn] VoftL -Goodwill_ n]vf+sg u/]sf] 5}g\ . of] n]vf+sg
139
g]kfn ljQLo k|ltj]bg dfg #M æJofkf/ ;+of]hgÆ adf]lhd 5}g\ . g]kfn ljQLo k|ltj]bg dfg # MæJofkf/ ;+of]hgÆ cg';f/
z]o/ lk|ldod÷k"FhLsf]if -dfly gf]6 g+= @$ ICAN Carve Out df pNn]v u/] adf]lhd_ sf] n]vf+sg ug'{sf ;fy} TotL g} a/fa/sf] ?= @)($
ldlnog VoftLsf] n]vf+sg ug'{kg]{ x'G5 . To;}n] ;DklQ / bfloTjsf] d'No ;f]xL /sdn] sd x'g uPsf] 5 .
ljj/0f /sd ?= s}lkmot

x:tfGtl/t vl/b d'Nosf]
5,607,234,845 8\o" l8lnh]G;\ k|ltj]bg cg';f/
(purchase consideration) km]o/ Eofn' -s_
8\o" l8lnh]G;\ k|ltj]bg cg';f/sf]
k|fKt v'b ;DklQsf] km]o/ Eofn' -v_ 3,512,925,484 Merged date df ;dfof]lht k|fKt v'b
;DklQsf] km]o/ Eofn'
VoftL -s–v_ * 2,094,309,361
*g]kfn ljQLo k|ltj]bg dfg # tyf ICAN Carve Out df pNn]v u/] adf]lhd Tolt g} a/fa/sf] yk z]o/ lk|ldod÷k'+hLut hu]8f sf]if
-Soflk6n l/he{_ v8f ug{'kg]{ .
#!= PsLs[t gul/Psf sDkgLx?sf] af/] yk hfgsf/L
;d"xdf PsLs[t gul/Psf sDkgLx? g/x]sf .
#@= jf;nftsf] ldltkl5sf] 36gf
jf;nftsf] ldlt kZrft\ ;dfof]hg cyjf ljQLo ljj/0fdf k|s6g ul/g' kg]{ s'g} klg kl/j]z l;h{gf ePsf] 5}g .
##= ;DalGwt ;d"x af/] hfgsf/L
-s_ ;+rfns ;ldltnfO{ eQf tyf ;'ljwf
a}+ssf] ;+rfns ;ldltnfO{ a}7s eQf afkt ?= 1,173,000.– k|bfg ul/Psf] 5 . ;+rfns ;ldltsf cWoIf tyf cGo ;+rfnsnfO{ k|lt
a}7s qmdzM ? !*,))) / ? !^,))) k|bfg ul/Psf] 5 .
;+rfns ;ldlt txsf pk–;ldltnfO{ k|bfg ul/Psf] a}7s eQf lgDg adf]lhd 5g\ M
;+rfns ;ldlt txsf pk–;ldlt a}7s ;+Vof a}7s eQf ?=

n]vfk/LIf0f ;ldlt 10 260,000
hf]lvd Joa:yfkg ;ldlt 11 300,000
dfgj ;+;fwg k|aw{g ;ldlt 7 124,000
ejg lgdf{0f ;ldlt 2 48,000
;DklQ z'l4s/0f lgjf/0f ;ldlt 5 76,000
Dfh{/ ;ldlt 7 231,400
kf}if @^, @)&% df a}+ssf] @#cf+} jflif{s ;fwf/0f ;efsf] :jLs[tL adf]lhd ;+rfns ;ldltsf] ;b:ox?nfO{ 6]lnkmf]g, klqsf / df]afOn
vr{sf] nfuL dfl;s eQf ?= !@,))).– k|bfg ul/Psf] 5 . o; cf= j= df ;+rfns ;ldltsf] ;b:ox?nfO{ dfl;s eQf k|bfg ul/Psf]
hDdf /sd ?= (!@,))).– /x]sf] 5 .
-v_ ;+:yfksnfO{ k|bfg ul/Psf] shf{

;+:yfksnfO{ s'g} shf{ k|bfg gul/Psf] .
140
u_ k|d'v Joj:yfkgsf sd{rf/LnfO{ k|bfg ul/Psf] kfl/>lds ljj/0f M
qm=;= ljj/0f /sd - ?= _
! cNksfnLg sd{rf/L ;'ljwf 52,440,044
@ eljiodf k|bfg ul/g] sd{rf/L ;'ljwf gePsf]
# cGo bL3{sfnLg ;'ljwf gePsf]
$ ;]jf cjlw ;dfKt ePkl5 lbO{g] sd{rf/L ;'ljwf gePsf]
% z]o/ e'QmfgL gePsf]
^ k|d'v Joj:yfkgsf sd{rf/LnfO{ k|bfg ul/Psf] s'n kfl/>lds 52,440,044
k|d'v sfo{sf/L clws[tnfO{ cf=j= @)&^÷&& df k|bfg ul/Psf] tna tyf kfl/>lds lgDg adf]lhd 5g\ M
af]g; tyf
ljj/0f tna ;r+o sf]if eQf cGo s'n hDdf
j]Nkm]o/
k|d'v sfo{sf/L clws[t -;'lgn s]=;L=_ 5,904,000 590,400 5,248,000 5,576,000 209,905 17,528,305
s'n hDdf 5,904,000 590,400 5,248,000 5,576,000 209,905 17,528,305
cGo hfgsf/L M
k|d'v Joj:yfkgsf sd{rf/Ln] a}+ssf] sfo{sf/L ;ldltsf] ;b:ox?nfO{ hgfpF5 . k|d'v Joj:yfkgsf sd{rf/LnfO{ lgDglnlvt ;'ljwfx?
Kf|bfg ul/Psf] 5 M
s_ a}+ssf] sd{rf/L ;]jf zt{ ty ;'ljwf ;DaGwL ljlgdodfjnL] cg';f/ k|fKt ug]{ ;'ljwfx? .
v_ af]g; P]g cg';f/ k|fKt ug]{ af]g; .
u_ a}+ssf] sd{rf/L ;]jf zt{ tyf ;'ljwf ;DaGwL ljlgdodfjnL] cg';f/ k|fKt ug]{ ;jf/L ;fwg eQf .
k|d'v Joj:yfkgsf sd{rf/Lx?df lgDg kbflwsf/Lx? ;dfj]z x'g'x'G5 .
!_ ;'lgn s]=;L= k|d'v sfo{sf/L clws[t
@_ k|bLk k|wfg k|d'v ;+rfng clws[t
#_ z/b t]uL t'nfw/ k|d'v hf]lvd clws[t
$_ zagd lnDa' -hf]zL_ k|d'v dfgj ;+;fwg clws[t
%_ k|df]b s'df/ bxfn k|d'v cGtl/s n]vfkl/If0f, P=Pd=Pn clws[t tyf sDkgL ;lrj
^_ ;'b]z pkfWofo k|d'v Joj;fo tyf /0fgLlt clws[t
&_ gljg dfgGw/ k|d'v ljQ clws[t
*_ uf]ljGb l3ld/] k|d'v Joj;fo clws[t
(_ /f]zg /]UdL k|d'v l/6]n a}+l°u
-3 _ ;xfos sDkgL PgPdla Soflk6n lnld6]8 tyf PgPdla n3'ljQ ljQLo ;+:yf lnld6]8;Fusf] sf/f]af/
cfiff9 d;fGt @)&& df PgPdla Soflk6n lnld6]8 tyf PgPdla n3'ljQ ljQLo ;+:yf lnld6]8;Fusf] df}Hbft, nufgL tyf shf{÷;fk6L
/sdx? o; k|sf/ 5g\ M
141
/sd ?= xhf/df
PgPdla Soflk6n PgPdla n3'ljQ
qm=;= ljj/0f
lnld6]8 ljQLo
1 nufgL 200,000 172,488
2 sn, rNtL tyf d'2tL lgIf]k 535,115 308,526
3 shf{÷;fk6L - 1,000,000
4 sn, rNtL tyf d'2tL lgIf]kdf k|bfg ul/Psf] Aofh vr{ 17,567 -
5 C0fdf Jofh cfDbfgL - 94,559
6 PgPdla Soflk6n lnld6]8n] sfof{no :yfg k§fdf lnPsf] 2,390 -

PgPdla a}+s tyf PgPdla Soflk6n lnld6]8 Joj:yfkg ;]jf s/f/ jfktsf]
7 2,400 -
e'QmfgL
8 PgPdla a}+ssf] z]o/ /lhi6«f/ sfo{ afktsf] e'QmfgL 1,100
9 C0fkq 6«:6L z'Ns PgPdla Soflk6nnfO{ e'QmfgL 100
10 nfef+z e'QmfgL z'Ns PgPdla Soflk6nnfO{ e'QmfgL 2,097
11 PgPdla %) -aLp k"FhL_ 177,017 -
12 PgPdla xfO{la|8 sf]if ! -aLp k"FhL_ 144,988 -
13 PgPdla ;'ne nufgL sf]if ! af6 nfef+z e'QmfgL 16,439 -
14 PgPdla xfO{la|8 sf]if ! af6 nfef+z e'QmfgL 15,262 -
15 PgPdla Soflk6n lnld6]8af6 cf= j= @)&%÷&^ sf] nfef+z e'QmfgL 38,000 -

;d'xaLr ePsf ;DalGwt sf/f]af/x? ljQLo k|ltj]bg tof/ kfbf{ x6fOPsf] 5 .
#$= sf]le8 !( ;DalGw v'nf;f (Disclosure Related to COVID 19)

SARS-CoV-2 n] ubf{ x'g] sf]le8 !( efO{/; g]kfn ;lxt ;+;f/ e/ km}ln/x]sf] 5 h;n] ubf{ /fli6«o tyf cGt/fli6«o ljQLo ahf/df
cl:y/tf cfpg'sf ;fy} cfly{s lqmofsnfkx?df ;d]t dGbL cfPsf] 5 . !! dfr{ @)@) df ljZj :jf:Yo ;+u7gn] sf]le8 !( nfO{
ljZj dxfdf/L eg]/ 3f]if0ff u/]sf] lyof] eg] @$ dfr{ @)@) df g]kfn ;/sf/n] xKtf lbg nfdf] b]ze/ ns8fpg÷aGbfalGb 3f]if0ff
u/]sf] lyof] / aGbfalGbsf] ;do klg yk ub}{ nluPsf] lyof] . @@ h'nfO{ @)@) b]lv ns8fpg x6fO{Psf] ePtfkgL sf]le8n] cfqmfGt
ag]sf] ljQLo cj:yf eg] ;fdfGo eO{;s]sf] 5}g . sf]le8 !( n] a}+ssf] k|ltkmndf kfg{ ;Sg] k|efj eljZodf x'g] sf]le8 lgoGq0f tyf
o; ;DalGw x'g] /f]syfdsf] ljsf;n] lgwf{/0f ug]{5 .
a}+sn] C0fLx?nfO{ Jofh b/df @ k|ltzt -? #,^^) nfv 5'6_, r}qsf] Jofh /sddf !) k|ltzt 5'6 -? #!@ nfv_, 5f]6f] cjlwsf]÷6k–
ck C0f, C0f tyf ls:tf e'QmfgLdf Dofb yk tyf hl/jfgf z'Ns÷Aofhdf ;Dk'0f{ 5'6 / g]kfn /fi6« a}+såf/f ljleGg ldltdf hf/L ePsf
kl/kq / ;'rgf cg';f/ CADC z'Ns (Card/Mobile/Banking etc) df klg 5'6 k|bfg u/]sf] 5 . o; afx]s sf]le8 !( ;+u n8\g :yfgLo
:t/df ljleGg ;xof]usf ;fy} a}sn] k|ToIf ?kdf g]kfn ;/sf/sf] sf]/f]gf sf]ifdf ?=!%! nfv sf] of]ubfg u/]sf] 5 .
142
jf;]n ;DaGwL k|s6Ls/0f
143
gofF k"FhL kof{Kttf 9fFrf cGtu{tsf] @)&& cfiff9 ;Ddsf]
k|s6Ls/0f
/sd ?= xhf/df
!= k"FhL Joj:yfkg
a+}sn] lj:t[t k"FhL of]hgf tyf optimization/mitigation sf] k|lqmofaf6 gofF lgodsf sf/0f a+}s k"FhL kof{Kttfdf kg]{ k|efjsf] d"Nof+sg
ub{5 . k"FhL of]hgf a+}ssf] dWod cjlwsf] /0fgLlts of]hgf / jflif{s ah]6 lgdf{0f k|lqmofsf] Ps cleGg cË xf] . cg'dflgt Joj;fo
;+rfngsf] nflu hf]lvd efl/t ;DklQx?sf] u0fgf ul/g'sf ;fy} cfjZos k"FhLsf] cg'dfg ub}{ cfjZos k"FhL sfod /fVg of]hgf tof/
kfl/G5 .
a}+sn] cf=jf= @)&^÷&& df s'g} klg xfO{la|8 Soflk6n pks/0f lgisfzg u/]sf] 5}g .
@= k"FhL ;+/rgf / k"FhL kof{Kttf M
@=! Tier 1 k"FhL / To; cGtu{tsf] 36sx?sf] M
qm=;= ljj/0fx? /sd
1 r'Qmf z]o/ k"FhL 13,950,987
2 z]o/ lk|ldod 723,824
3 k|:tfljt af]g; z]o/ -
4 ;fwf/0f a}wflgs hu]8f sf]if 3,010,880
5 ;l~rt d'gfkmfx? 1,737,220
6 k"FhL ;dfof]hg sf]if 57,326
7 :yug s/ sf]ifx? -
8 :yug s/ ;DklQ -
9 C0fkq e'QmfgL sf]if 500,000
10 36fpg] M ljQLolxtsf] pb]Zon] ;+:yfsf] kF'hLdf e[Psf] nufgL (210,000)
11 36fpg] M cd"t{ ;DklQx? (125,849)
12 36fpg] M k|of]u gul/Psf] l;df eGbf a9L hUuf tyf ejg (14,173)
hDdf k|fylds k"FhL 19,630,215
@=@ Tier 2 k"FhL / To; cGtu{tsf] 36sx?sf] M

qm=;= ljj/0fx? /sd
1 ;'/If0f g/flvPsf] ;xfos cfjlws C0f 1,684,505
2 ;fdfGo shf{ gf]S;fgL Joj:yf 1,337,614
3 ;6xL ;dLs/0f sf]if 102,426
4 nufgL ;dfof]hg sf]if 11,500
5 cGo sf]if 10,000
hDdf k'/s k"FhL 3,146,045
@=#= ;'/If0f g/flvPsf] ;xfos cfjlws C0fsf] ltg{ afFsL /sd, kl/kSjtfsf] ldlt tyf o; jif{df p7]sf] /sd / k"FhLsf]ifdf u0fgf ug{
of]Uo d'Nosf] lj:t[t ljj/0f M
a+}sn] ldlt @)&! ;fn kmfu'0f % ut] kfFr jif{ 5 dlxgfdf kl/kSj x'g] ?= %) s/f]8 d"No a/fa/sf] æ&Ü PgPdla C0fkq @)&&æ hf/L
u/]sf] lyof] . ;f] C0fkq k"0f{?kdf ljqmL ePsf] lyof] / ;f] C0fkq cf=j= @)&&÷&* df kl/kSj x'g]5 .
144
o; a}+sn] bz jif{sf] cjwLsf] nflu !)Ü Jofh b/df ? !,))) cª\lst d"No ePsf] tL; nfv lsQf C0fkq hf/L
u/]sf] lyof] . ;fj{hlgs lgisfzgaf6 ? ((,%)%,))) a/fa/sf] ((,%)% lsQf / lglh Kn];d]G6af6 ? !,%*%,))),)))
a/fa/sf] !,%*%,))) lsQf Subscribe EfPsf] lyof] . C0fkq u|fxsx?nfO{ ldlt @)&% r}q @( ut] clGtd afF8kmfF8 u/L
? !,^*$,%)%,))) a/fa/sf] C0fkq hf/L ul/Psf] lyof] .
s'n C0fkqsf] cfiff9 d;fGt @)&& df kl/zf]lwt nfut ? 2,279,834,432 /x]sf] 5 .
oL pks/0fx?sf] 36\bf] d"No zlQmsf] lg/Gt/ ;|f]tsf] ?kdf k|ltlalDat ug{, k"FhL kof{Kttf u0fgf ubf{ k|lt jif{ @)Ü sf] ;l~ro 5'6sf]
b/n] kl5Nnf] % jif{sf] cjlwsf] kl/kSjtf nfu" ul/Psf] 5 .
@=$= k"FhLaf6 36fPsf] M
Kf"0f{ :jfldTj /x]sf] ;fxos sDkgL PgPdla Soflk6nsf] ?= @),)),)),))) / ;LO{8LaL xfO8«f] km08sf] ?= !,)),)),))) ePsf] nufgL
Tier 1 k"FhL u0fgf ubf{ 36fOPsf] 5 . To:t}, g]kfn /fi6« a}+ssf] lgb]{lzsfsf] cg';f/, :yug s/ ;DklQsf] ;Dk"0f{ /sd lgodgsf/L
sf]ifdf hDdf ul/Psf] 5 . g]kfn /fi6« a}+ssf] lgb]{lzsf cg';f/, ?= 125,848,936 a/fa/sf] cd"t{ ;DklQ / k|of]u gul/Psf] l;df eGbf
a9Lsf] hUufdf ePsf] nufgL ?= 14,172,950 klg 36fO{Psf] 5 .
@=%= hDdf of]Uotf ePsf] k"FhL M
qm=;= ljj/0f /sd
1 k|fylds k"FhL (Tier 1) 19,630,215
2 k'/s k"FhL (Tier 2) 3,146,045

hDdf k"FhL sf]if 22,776,260
@=^= Go'gtd k"FhLsf]if cg'kft M

qm=;= ljj/0f k|ltzt
1 Tier 1 k"FhL;Fu hf]lvd efl/t ;DklQ 13.00Ü
2 Tier 1 / Tier 2 k"FhL;Fu hf]lvd efl/t ;DklQ 15.08Ü
@=&= ;a} k"FhLut pks/0fx?sf] zt{x?, cj:yfx? / d'Vo ljz]iftfx?sf] ;f/fz+, ljz]ifu/L ;'/If0f g/fv]sf] ;xfos cfjlws bfloTj /
xfOla|8 k"FhLut pks/0fx? ;Gbe{df M
a+}ssf] k"FhLut pks/0fx?df k"0f{?kdf r'SQf /x]sf] OlSj6L z]o/ tyf C0fkq ;dfj]z 5g\ . b'a} pks/0f ?kfGt/0f of]Uo
5}gg\ . C0fkqsf] d'Vo ljz]iftfx? dfly a'bf g+ @=# df pNn]v ul/Psf] 5 .
#= hf]lvd efl/t ;DklQ M

#=!= shf{ hf]lvd, ;~rfng hf]lvd tyf ahf/ hf]lvdsf nflu hf]lvd efl/t ;DklQ M
qm=;= ljj/0f /sd
1 shf{ hf]lvd 136,389,233
2 ;~rfng hf]lvd 6,932,979
3 ahf/ hf]lvd 2,710,493

hDdf hf]lvd efl/t ;DklQ -!±@±#_ 146,032,705
hf]8 M s'n cfDbfgLsf] # k|ltzt (Capital charge) 2,075,662

hf]8 M g]kfn /fi6« a}+ssf] lgb]{zg cg'?k hf]lvd efl/t ;DklQsf] @ k|ltzt 2,920,564
s'n hf]lvd efl/t ;DklQ -pillar II cGt/utsf] ;dfof]hg kl5 _ 151,029,021
145
#=@= shf{ hf]lvd cGtu{tsf k|To]s ju{sf nflu hf]lvd efl/t ;DklQ M
qm=;= ljj/0f /sd
1 g]kfn ;/sf/ tyf g]kfn /fi«6 a}+s pk/sf] bfjL -
2 cflwsf/Ls ;+:yfx? pk/sf] bfjL -
3 a+}s pk/sf] bfjL 260,266
4 :jb]zL ;+3 ;+:yfx? Tfyf Securities kmd{x? pk/sf] bfjL 72,402,286
5 ljb]zL ;+3 ;+:yfx? pk/sf] bfjL 1,745,369
6 pkef]Uo tyf ;fgf shf{ pk/sf] bfjL 12,128,462
7 u|fg'nfl/6L ;Ldf afx]s cGo zt{ kfngf u/]sf] pkef]Uo tyf ;fgf shf{ -
8 cfjf;Lo 3/hUufaf6 ;'/lIft bfjL -sd{rf/Lsf] ;lxt_ 9,000,512
9 cfjf;Lo 3/hUufaf6 k"0f{ ;'/lIft gePsf] bfjL -
10 cfjf;Lo 3/hUufaf6 ;'/lIft bfjL -efvf gf3]sf]_ 435,020
11 Jofkfl/s 3/hUufaf6 ;'/lIft bfjL 929,564
12 e'QmfgL cjlw ;dfKt eO{;s]sf] bfjL 1,864,274
13 pRr hf]lvdo'Qm bfjL 18,022,234
14 lwtf] kq (bonds & shares) afkt shf{ nufgL 520,676
15 nufgL 1,194,884
16 cGo ;DklQ 2,450,907
17 jf;nft aflx/sf sf/f]af/ 15,434,780
s'n 136,389,233
#=#= hDdf hf]lvd efl/t ;DklQsf] u0fgf M

qm=;= ljj/0f /sd
s shf{ hf]lvd 136,389,233
v ;~rfng hf]lvd 6,932,979
u ahf/ hf]lvd 2,710,493
! hDdf hf]lvd efl/t ;DklQ -s±v±u_ 146,032,705
hf]8 M s'n cfDbfgLsf] # k|ltzt (Capital charge) 2,075,662
hf]8M g]kfn /fi6« a}+ssf] lgb]{zg cg'?k hf]lvd efl/t ;DklQsf] @ k|ltzt 2,920,564
s'n hf]lvd efl/t ;DklQ -pillar II cGt/utsf] ;dfof]hg kl5_ 151,029,021
@ k|fylds k"FhL -tx !_ 19,630,215
# s'n k"FhLsf]if -tx ! / tx @_ 22,776,260
$ k|fylds k"FhL (Tier I)÷s'n hf]lvd efl/t ;DklQ 13.00%
% k"FhLsf]if (Tier I tyf Tier II)÷s'n hf]lvd efl/t ;DklQ 15.08%
#=$= lgl:qmo shf{sf] ljj/0f M

qm=;= ljj/0f s'n Joj:yf v'b
1 k'g/tflnsLs/0f÷k'g/;+/rgf 107,169 35,088 72,081
2 sd;n 785,222 196,306 588,916
3 z+sf:kb 1,534,725 767,363 767,362
4 v/fa 842,366 842,366 -
hDdf 3,269,482 1,840,457 1,429,025
o; a}+sn] ;fljssf] cf]d 8]en]Kd]G6 a}+s;Fu dh{/ u/L ldlt @)&^ c;f]h !! ut] b]lv ;+o'Qm sf/f]af/ ;'? u/]sf] 5 .
146
#=%= lgl:qmo shf{sf] cg'kft M
s'n lgl:qmo shf{ s'n shf{sf] cg'kft M @=^* k|ltzt
v'b lgl:qmo shf{ v'b shf{sf] cg'kft M !=@! k|ltzt
#=^= lgl:qmo shf{df ePsf] ptf/r9fjsf] ljj/0f M

qm=;= ljj/0f cfiff9 d;fGt @)&^ cfiff9 d;fGt @)&& ptf/r9fj
1 k'g/tflnsLs/0f÷k'g/;+/rgf 96,884 107,169 10,285
2 sd;n 219,452 785,222 565,770
3 z+sf:kb 260,090 1,534,725 1,274,635
4 v/fa 179,992 842,366 662,374
hDdf lgl:qmo shf{ 756,418 3,269,482 2,513,064
#=&= shf{df gf]S;fgL Joj:yf, shf{df Jofh d'NtjL / shf{ ;fk6df ePsf] ptf/r9fjsf] ljj/0f M
qm=;= ljj/0f cfiff9 d;fGt @)&^ cfiff9 d;fGt @)&& ptf/r9fj
1 c;n 888,849 1,742,881 854,032
2 ;'Id lgu/fgL 123,132 521,392 389,260
3 k'g/tflnsLs/0f÷ k'g/;+/rgf 22,043 35,088 13,045
4 sd;n 54,863 196,213 141,350
5 z+sf:kb 130,045 766,790 636,745
6 v/fa 179,992 842,367 662,375

hDdf shf{ Joj:yf 1,398,924 4,104,731 2,705,807
Jofh cf;fdL 623,527 1,846,318 1,222,791
;fljssf] cf]d 8]enkd]G6 a}+s lnld6]8af6 k|fKt ? !),&*! nfv shf{df gf]S;fgL Joj:yfdf ;fl/Psf] 5 .
g]kfn /fi6« a}+ssf] Aofh cfDbfgL hgfpg] lbzflgb]{z adf]lhd cf=j= @)&^÷&& df ? 37,564,336 Jofh cfDbfgL 36fO{ Jofh d"NtaLdf
/flvPsf] . sf]/ a}+ls+u k|0ffnLsf] kl/jt{g kZrfQ w]/}h;f] shf{sf] Jofh cª\]u|hL kfqf] cg';f/ ;°ng x'g] ePsf] x'gfn] sl/a kGw|
lbgsf] Jofh ;°ng ug{ afFsL /xg] ub{5 .
#=*= cltl/St shf{ gf]S;fgL Joj:yf M

qm=;= ljj/0f cfiff9 d;fGt @)&&
1 c;n 616,587
2 ;'Id lgu/fgL 309,650
3 k'g/tflnsLs/0f÷k'g/;+/rgf -
4 sd;n 75
5 z+sf:kb -
6 v/fa -
hDdf cltl/St shf{ gf]S;fgL Joj:yf 926,311
#=(= shf{ hf]lvd Go"lgs/0fsf] nflu of]Uo /sd M

gofF k"FhL kof{Kttf 9fFrfsf] Joj:yf cg';f/ a}+sn] shf{ hf]lvd Go"lgs/0f cGtu{t of]Uo /sd ?= 9,233,380 xhf/df jf;nft / jf;nft
aflx/sf] sf/f]af/sf] nflu bfaL u/]sf] 5 / ;f]sf] kmfObf klg lnPsf]] 5 .
147
$= afx|o cfjZostf cg';f/ sfod ug'{kg]{ M
g]kfn /fi6« a}+ssf] lgb]{lzsf g+ !÷)&% cg';f/ a+}sn] Go'gtd !! k|ltztsf b/n] k"FhLsf]if cg'kft sfod ug'{kg]{ 5 . ;f] ;DaGwdf
a}+sn] l/kf]l6{Ë cjlwsf] x/]s ;dodf cfgf] cg'kft sfod u/]sf] 5 . l/kf]l6{Ë cjlwdf a}+sn] kfngf u/]sf] cg'kftsf] ljj/0f tn
b]vfOPsf 5g\ .
ljj/0f cg'kft sfod ug'{kg]{ a+}ssf] cg'kft
Go'gtd ;fdfGo OlSj6L k"FhL cg'kft 4=50∞ 10=50∞
k"FhL Conservation Buffer 2=50∞ 2=50∞
Go'gtd ;fdfGo OlSj6L / k"FhL Conservation Buffer 7=00∞ 13=00∞
Go'gtd Tier ! k"FhL -k"FhL Conservation Buffer afx]s_ 6=00∞ 13=00∞
Go'gtd s'n k"FhL -k"FhL Conservation Buffer afx]s_ 9=00∞ 13=00∞
Go'gtd s'n k"FhL -k"FhL Conservation Buffer ;lxt_ 11=00∞ 15=08∞
Leverage cg'kft 4=00∞ 8=57∞
%= jt{dfg / eljiosf ultljlwx?nfO{ ;dy{g ug{ a}+ssf] k"FhL kof{Kttf cf+sng ug{ a}+ssf] cfGtl/s b[li6sf]0fsf] ;f/f+z .
a+}sn] s'g}klg Joj;fo cGt{ut lg0f{o lnFbf Internal Capital Adequacy Assessment Process (ICAAP) / hf]lvd Joj:yfkg ;DaGwL dfu{bz{g
sfo{Gjog u/]sf] x'G5 . k"FhLsf] l:ylt sfod /fVg tyf Joj;fodf :yL/tf ;'lglZrt ug{ a}+sn] ICAAP cg';f/ cuf8L a9]sf] 5 .
hf]lvd Joj:yfkg ;du| a}+lsË Joj;fosf] enfO{sf] nflu cfjZos 5 . shf{, ;~rfng tyf ahf/ hf]lvd :jtGq?kdf PgPdla a+}sn]
cfkm} Joj:yfkg ub{5 . shf{ hf]lvd ljefun] shf{x? k|bfg ug{' cufj} shf{;Fu ;DalGwt ;Dk"0f{
hf]lvdsf] ;ldIff ub{5 . of] ljefu Ps :jtGq shf{sf] hf]lvd x]g]{ ljefu xf] . shf{ hf]lvd Joj:yfkg ;ldltn] dlxgfsf] Psk6s
shf{ kf]6{kmf]lnof]sf] hf]lvdsf] ;ldIff ub{5 . ;~rfng hf]lvdsf] glhsaf6 lgu/fgL ul/G5 / ALCO dfkm{t Joj:yfkg ul/G5 . shf{
hf]lvd Joj:yfkg ;ldltn] ljleGg PsfO{ tyf zfvfx?df x'g ;Sg] ;~rfng hf]lvdsf] klxrfg÷lgu/fgL ub{5 . k|lqmof tyf lgoGq0fsf]
k|efjsf/L sfof{Gjogsf] nflu ;~rfng hf]lvd PsfO{åf/f ;do;dodf ;ldIff ub}{ cfPsf] 5 . ;~rfng hf]lvd PsfO{n] zfvf tyf
PsfO{x?sf] lgoGq0f sdhf]/Lsf] -Control weakness_ ;ldIff, hf]lvd If]qx? jl/kl/ alnof] lgoGq0fsf nflu l;kmfl/; tyf lg/Gt/
?kdf lgoGq0f sfof{Gjogsf ;ldIff ub{5 .
a}+sn] g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd u}/ sfo{sf/L ;~rfnssf] ;+of]hsTjdf yk Pshgf u}/ sfo{sf/L ;~rfns
;b:o / cfGtl/s n]vfk/LIf0f ljefusf k|d'v ;b:o ;lrj /xg] ul/ n]vfk/LIf0f ;ldltsf] u7g ul/Psf] 5 . n]vfk/LIf0f
;ldltn] g]kfn /fi6« a}+sn] n]vfk/LIf0f ;ldltsf] nflu tf]s]sf] lgb]{zgsf] kl/lwleq /xL cf˚\gf] sfo{ ;Dkfbg ub}{ cfPsf] 5 .
n]vf k/LIfsaf6 k|fKt k|To]s k|ltj]bgsf ;DaGwdf n]vfk/LIf0f ;ldltdf 5nkmn tyf k'g/fjnf]sg u/L ;'wf/sf] nflu cfjZos
lgb]{zg lbg] u/]sf] 5 . ;ldltn] n]vfk/LIf0f sfo{af6 k|To]s hf]lvdsf If]qx?nfO{ klxrfg u/L k|ltj]bgdf ;f]sf] ;Daf]wg eP
gePsf] eGg] ljifodf ljZj:t x'g] u/]sf] 5 . n]vf k/LIfsaf6 k|fKt ePsf] k|ltj]bgnfO{ n]vfk/LIf0f ;ldltdf 5nkmn tyf
k'g/fjnf]sg u/L ;do ;dodf ;~rfns ;ldltdf k]z ug]{ ul/Psf] 5 . n]vfk/LIf0f ;ldltaf6 lgoldt ?kdf ;+rfns ;ldltdf
;'emfjx? k|fKt eO{ /x]sf] 5 .
Pshgf u}/ sfo{sf/L ;~rfnssf] ;+of]hsTjdf a}+sdf hf]lvd Joj:yfkg ;ldltsf] u7g ul/Psf] 5 . n]vfk/LIf0f ;ldltsf
;+of]hsnfO{ hf]lvd Joj:yfkg ;ldltdf kb]g ;b:osf] ?kdf /flvPsf] 5 . lrkm sDKnfoG; / lrkm ck/]zg clkm;/ ;b:ox? /
hf]lvd Joj:yfkg ljefusf k|d'v ;b:o ;lrj /xg' ePsf] 5 . Joj:yfkg txsf] hf]lvd ;ldltn] klxrfg u/]sf hf]lvdx?, g]kfn
/fi6« a}+saf6 hf/L ePsf] lgb]{zgx?df x'g] d'Vo kl/jt{gx? tyf df}lb|s gLltdf ePsf kl/jt{gx?sf] sf/0faf6 a}+ssf] /0fgLltdf tTsfn}
kg]{ k|efjx? tyf k"FhL sf]if, t/ntfsf] cj:yf, shf{ lgIf]k cg'kft, a}+ssf] hf]lvd jxg Ifdtf nufotsf d'Vo ljifox?df 5nkmn
ug{ o; ;ldltsf] a}7s a:g] u/]sf] 5 .
148
;+:yfut ;fdflhs pQ/bfloTj
o; a}+sn] ;+:yfut ;fdflhs pQ/bfloTj cGtu{t u/]sf] vr{ If]qut ?kdf lgDg adf]lhd /x]sf] 5 M
cf=j= @)&%÷&^ @)&^÷&&
s= lzIff 385,499 1,337,122
v= :jf:Yo 399,076 25,222,661
u= k|sf]k Joj:yfkg - 52,760
3= jftfj/0f ;'/Iff 1,745,720 4,270,350
ª= cfDbfgL clej[l4 - 1,356,991
r= k"jf{wf/ ljsf; 1,391,701 2,566,888
5= ljQLo ;fIf/tf 561,271 2,055,345
h= u|fxs ;'/Iff 120,000 -
em= lbuf] ljsf; nIo 113,805 5,624,870
6= gofF a}+s vftf vf]Ng] 961,485 238,673
s'n 5,678,558 42,725,660
o; a}+sn] k|b]z cg';f/ ;+:yfut ;fdflhs pQ/bfloTj cGtu{t u/]sf] vr{ lgDg adf]lhd /x]sf] 5 M
cf=j= @)&%÷&^ @)&^÷&&
k|b]z ! 147,314 4,343,001
k|b]z @ 85,953 991,571
jfudtL 4,897,847 32,098,939
u08sL 70,465 1,061,391
n'lDagL 185,985 2,960,859
s0ff{nL 28,060 516,087
;'b'/klZrd 262,933 753,811
s'n 5,678,558 42,725,660
sf]le8 !( sf] c;/ Go"lgs/0f ug{ :yfgLo :t/df ljleGg ;xof]usf ;fy} a}sn] k|ToIf ?kdf g]kfn ;/sf/sf] sf]/f]gf sf]ifdf ?=!%!
nfvsf] of]ubfg u/]sf] 5 .
149
C0fkq hf/L ubf{sf] k|If]lkt tyf jf:tljs
gfkmf gf]S;fg lx;fj aLrsf] t'ngf
-?= xhf/df_
k|If]lkt jf:tljs km/s k|ltztdf km/ssf] sf/0f
ljj/0f
cf=j= @)&^÷&& cf=j= @)&^÷&& cf=j= @)&^÷&& -@) k|ltzt eGbf dflysf nfuL_
Jofh cfDbfgL 15,684,466 14,442,973 -9%
Jofh vr{ 10,075,485 8,946,753 -13%
v'b Jofh cfDbfgL 5,608,981 5,496,220 -2%
Jofkf/ sd ePsf] tyf z'Ns / sldzg
z'Ns tyf sldzg cfo 1,495,722 914,370 -64%
cfodf sdL -sf]le8sf] sf/0fn] ubf{_
z'Ns tyf sldzg vr{ 98,036 107,917 9%
v'b z'Ns / sldzg cfo 1,397,687 806,452 -73%
v'b Jofh, z'Ns / sldzg cfo 7,006,667 6,302,672 -11%
v'b Jofkfl/s cfo 564,214 384,157 -47% d'Vot Forward Exchange Contract df sdL
cGo ;+rfng cfDbfgL 310,655 215,365 -44% d'Vot Forex Revaluation Gain df sdL
hDdf ;+rfng cfo 7,881,537 6,902,194 -14%
lgis|Lo shf{ a9]/ yk shf{ gf]S;fgL
shf{sf] hf]lvd Joj:yf÷lkmtf{
491,360 1,627,165 70% Joj:yf sfod ul/Psf] tyf sf]le8 !( sf]
tyf cGo gf]S;fgL
c;/
v'b ;+rfng cfo 7,390,177 5,275,029 -40%
;+rfng vr{
sd{rf/L vr{ 1,800,929 1,647,498 -9%
cGo ;+rfng vr{ 921,441 935,574 2%
x|f; s6\6L / kl/iff]wg 230,902 241,683 4%
;+rfng gfkmf 4,436,906 2,450,274 -81%
u}/ ;+rfng cfDbfgL 40,448 18,513 -118% lgis|Lo shf{ a9]sfn] c;'nL sd ePsf]
u}/ ;+rfng vr{ - 33,982 100% shf{ ckn]vg ul/Psf]
cfo s/ cl3sf] gfkmf 4,477,353 2,434,805 -84%
cfos/ vr{
rfn' s/ 1,343,206 725,589 -85% cfos/ P]g cg';f/ cfos/ ;dfof]hg
:yug s/ vr{÷-cfDbfgL_ - -3,561 100% :yug s/ ;DklQ n]vf+sg u/]sf]n]
o; cjlwsf] gfkmf 3,134,147 1,712,777 -83%
150
C0fkq hf/L ubf{sf] k|If]lkt tyf jf:tljs
jf;nft aLrsf] t'ngf
-?= xhf/df_
ljj/0f
;DklQx?
() lbg ;Ddsf] cfGtl/s a}+s tyf ljQLo
gub tyf gub ;dfg 3,403,012 11,098,349 69%
;+:yf;Fusf] df}Hbft a9]sf]n]
g]kfn /fi6« a}+saf6 lng afFsL 8,847,831 15,249,999 42% :yfgLo ;/sf/sf] df}Hbft ;dfof]hg
a}+s tyf ljQLo ;+:yfdf /x]sf] df} yk t/ntfn] ubf{ ljb]zL a}+s tyf ljQLo
1,420,904 3,304,234 57%
Hbft (Placement) ;+:yf;Fusf] df}Hbft a9]sf]n]
8]l/e]l6e ljQLo pks/0f 8,009,621 10,066,296 20%
g]kfn /fi6« a}+sn] hf/L u/]sf] ahf/
cGo Jofkfl/s ;DklQx? 782,737 266,890 -193% lgdf{tf k|lqmof —@)&) cGtu{t a}+sn] gful/s
artkqx? sf/f]af/ u/]sf]
a}+s tyf ljQLo ;+:yfx?nfO{ shf{
4,334,923 4,665,865 7%
;fk6L
u|fxsnfO{ shf{ tyf ;fk6L 126,202,755 115,668,473 -9%
lwtf]kqdf nufgL 22,987,838 14,998,756 -53% Jofkf/Ls h?/t cg';f/
rfn' s/ ;DklQ 31,410 61,461 49% cfos/ P]g cg';f/ cfos/ ;dfof]hg
;xfos sDkgLdf nufgL 604,721 372,488 -62% k|If]lkt u/] cg';f/ gePsf]
;Dj4 sDkgLdf nufgL - -
nufgL ;DklQx? 145,430 79,648 -83% nufgL ;DklQx? ljlqm ul/Psf]n]
cTofjZos k/]sf] dfq vl/b tyf yk zfvf
;DklQ tyf pks/0f 2,342,603 1,755,794 -33%
gvf]nLPsf]
VoftL tyf cd't{ ;DklQ 32,290 125,849 74% dh{/af6 k|fKt
:yug s/ ;DklQ 2,750 264,421 99% dh{/af6 k|fKt
cGo ;DklQ 3,254,616 1,473,393 -121% cGo ;DklQ tyf cGo bfloTj ;dfof]hg
s'n ;DklQ 182,403,441 179,451,915 -2%
bfloTjx?
a}+s tyf ljQLo ;+:yfnfO{ ltg{ dh{/af6 k|fKt / a}+s tyf ljQLo ;+:yfsf] sn
1,284,295 3,150,015 59%
afFsL lgIf]k a9]sf]n]
g]kfn /fi6« a}+snfO{ ltg{ afFsL 818,057 4,832,502 83% :yfgLo ;/sf/sf] df}Hbft ;dfof]hg
8]l/e]l6e ljQLo pks/0fx? 9,267,183 10,008,213 7%
u|fxssf] lgIf]k 140,911,470 131,660,368 -7%
;fk6L 5,088,294 3,416,310 -49% ckt6Lo C0f lng] qmddf /x]sf]
rfn' s/ bfloTj - -
Joj:yf 11,251 - -100% Joj:yf gul/Psf]
:yug s/ bflot - -
cGo bfloTj 1,742,519 3,169,288 45% cGo ;DklQ tyf cGo bfloTj ;dfof]hg
hf/L ul/Psf] C0fkq 3,500,000 2,279,834 -54% C0fkq lgisfzg gul/Psf]
;'/If0f g/flvPsf] ;xfos cfjlws
- -
bfloTj
s'n bfloTj 162,623,069 158,516,530 -3%
151
ljj/0f
OlSj6L
z]o/ k"FhL 11,060,887 13,950,987 21% dh{/af6 k|fKt
z]o/ lk|ldod 603,795 723,824 17%
;+lrt gfkmf 1,967,747 1,737,220 -13%
hu]8f sf]ifx? 6,147,944 4,523,354 -36% ;dfof]lht gfkmfsf] sdLn] ubf{
z]o/wgLx?nfO{ afF8kmfF8 of]Uo s'n
19,780,373 20,935,385 6%
OlSj6L
u}/ lgolGqt :jfy{ (Non Con-
- -
trolling Interest)
s'n OlSj6L 19,780,373 20,935,385 6%
hDdf bfloTj / OlSj6L 182,403,441 179,451,915 -2%
152
xl/hG6n ljZn]if0f (Horizontal Analysis)
ljQLo cj:yfsf] ljj/0f
/sd ?= df
cf=j= @)&^÷&& @)&^ vs cf=j= @)&%÷&^ @)&% vs cf=j= @)&$÷&%
ljj/0f
cfiff9 d;fGt @)&& @)&& cfiff9 d;fGt @)&^ @)&^ cfiff9 d;fGt @)&%
;DklQ
gub tyf gub ;dfg 11,098,349,234 37% 8,096,354,503 56% 5,180,404,105
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 15,249,998,507 41% 10,829,181,584 49% 7,260,194,560
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft 3,304,233,792 52% 2,172,967,239 686% 276,407,171
8]l/e]l6e -Jo"TkGg_ ljQLo pks/0f 10,066,295,972 17% 8,595,482,282 15% 7,506,751,485
cGo Jofkfl/s ;DklQx? 266,890,000 -22% 340,390,000 6% 321,720,000
a}+s tyf ljQLo ;+:yfx?nfO{ shf{ ;fk6L 4,665,864,579 41% 3,317,961,987 33% 2,497,567,769
u|fxsnfO{ shf{ tyf ;fk6L 115,668,472,666 31% 88,485,031,394 22% 72,711,771,766
lwtf]kqdf nufgL 14,998,756,047 45% 10,316,351,016 9% 9,448,446,725
rfn' s/ ;DklQ 61,460,881 100% - -
;lJ;8/L -;xfos_sDkgLdf nufgL 372,487,600 50% 248,552,000 0% 248,552,000
;DjGw sDkgLdf nufgL - - -
nufgL ;DklQx? 79,648,242 -23% 102,915,862 72% 59,774,627
;DklQ / pks/0f 1,755,794,235 11% 1,577,898,704 1% 1,559,569,574
VoftL tyf cd't{ ;DklQ 125,848,936 9% 115,408,800 423% 22,054,209
:yug s/ ;DklQ 264,421,080 278% 70,040,593 5% 66,869,011
cGo ;DklQ 1,473,393,132 23% 1,201,873,611 -73% 4,458,383,903
hDdf ;DklQ 179,451,914,903 32% 135,470,409,573 21% 111,618,466,905
bfloTjx?
a}+s tyf ljQLo ;+:yfnfO{ ltg{ afFsL 3,150,014,840 68% 1,875,151,251 81% 1,036,268,951
g]kfn /fi6« a}+snfO{ ltg{ afFsL 4,832,501,544 51% 3,203,523,072 385% 660,071,641
8]l/e]l6e -Jo"TkGg_ ljQLo pks/0fx? 10,008,212,670 18% 8,458,374,429 13% 7,477,483,892
u|fxsaf6 lgIf]k bfloTj 131,660,368,354 36% 96,641,515,712 15% 83,970,867,219
;fk6L 3,416,310,000 -1% 3,468,060,000 100% -
rfn' s/ bfloTj - 35,578,570 -41% 60,418,156
Joj:yf - - -
:yug s/ bfloTj - - -
cGo bfloTj 3,169,287,821 48% 2,145,955,868 53% 1,405,999,800
hf/L ul/Psf] C0fkq 2,279,834,432 2% 2,239,236,412 333% 517,547,945
;'/If0f g/flvPsf] ;xfos cfjlws bfloTj - -
s'n bfloTj 158,516,529,660 34% 118,067,395,314 24% 95,128,657,604
k"FhL
z]o/ k"FhL 13,950,987,467 45% 9,618,162,652 26% 7,603,290,634
z]o/ lk|ldod 120,167,470 -95% 2,512,798,517 -38% 4,061,366,586
;+lrt gfkmf 1,737,219,751 -2% 1,780,326,613 -24% 2,339,181,597
hu]8f 5,127,010,555 47% 3,491,726,477 40% 2,485,970,484
z]o/wgLx?nfO{ afF8kmfF8 ug]{ s'n OlSj6L 20,935,385,243 20% 17,403,014,259 6% 16,489,809,301
hDdf k"FhL 20,935,385,243 20% 17,403,014,259 6% 16,489,809,301
hDdf bfloTj / k"FhL 179,451,914,903 32% 135,470,409,573 21% 111,618,466,905
153
xl/hG6n ljZn]if0f (Horizontal Analysis)
gfkmf gf]S;fg lx;fj
/sd ?= df
cf=j= @)&^÷&& @)&^ vs cf=j= @)&%÷&^ @)&% vs cf=j= @)&$÷&%
ljj/0f
cfiff9 d;fGt @)&& @)&& cfiff9 d;fGt @)&^ @)&^ cfiff9 d;fGt @)&%
Jofh cfDbfgL 14,442,972,567 30% 11,082,059,031 27% 8,728,699,831
Jofh vr{ 8,946,752,652 31% 6,838,038,085 17% 5,824,685,753
v'b Jofh cfDbfgL 5,496,219,915 30% 4,244,020,946 46% 2,904,014,078
z'Ns tyf sldzg cfDbfgL 914,369,723 -9% 1,003,530,866 26% 794,250,068
z'Ns tyf sldzg vr{ 107,917,283 15% 93,955,270 50% 62,708,027
v'b z'Ns / sldzg cfDbfgL 806,452,440 -11% 909,575,596 24% 731,542,041
v'b Jofh, z'Ns / sldzg cfDbfgL 6,302,672,355 22% 5,153,596,542 42% 3,635,556,119
v'b Jofkf/ cfDbfgL 384,157,101 9% 352,049,490 18% 299,605,983
cGo ;+rfng cfDbfgL 215,364,793 2% 210,373,919 28% 164,962,228
hDdf ;+rfng cfDbfgL 6,902,194,249 21% 5,716,019,951 39% 4,100,124,330
shf{sf] Iflt k|ef/÷-ljkoo{_ tyf cGo xfgL 1,627,165,235 879% 166,272,634 -176% (219,650,789)
v'b ;+rfng cfDbfgL 5,275,029,014 -5% 5,549,747,317 28% 4,319,775,119
;+rfng vr{
sd{rf/L vr{ 1,647,497,921 16% 1,415,793,493 39% 1,021,570,435
cGo ;+rfng vr{ 935,573,915 32% 708,661,406 20% 589,394,199
x|f; s6\6L / kl/zff]wg 241,683,371 37% 176,793,355 20% 147,695,238
;+rfng gfkmf 2,450,273,807 -25% 3,248,499,062 27% 2,561,115,247
u}/ ;+rfng cfDbfgL 18,512,709 8% 17,090,672 -60% 43,140,193
u}/ ;+rfng vr{ 33,981,887 93% 17,585,901 -54% 37,935,379
cfo s/ cl3sf] gfkmf 2,434,804,629 -25% 3,248,003,833 27% 2,566,320,061
cfos/ vr{
rfn' s/ 725,589,473 -27% 994,167,044 20% 829,621,042
:yug s/ vr{÷-cfDbfgL_ (3,561,365) 4% (3,439,237) -97% (117,093,734)
o; cjlwsf] gfkmf 1,712,776,521 -24% 2,257,276,026 22% 1,853,792,753
154
el6{sn ljZn]if0f (Vertical Analysis)
/sd ?= df
cf=j= @)&^÷&& cf=j= @)&%÷&^ cf=j= @)&$÷&%
ljj/0f
cfiff9 d;fGt @)&& % cfiff9 d;fGt @)&^ % cfiff9 d;fGt @)&% %
;DklQ
gub tyf gub ;dfg 11,098,349,234 6% 8,096,354,503 6% 5,180,404,105 5%
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 15,249,998,507 8% 10,829,181,584 8% 7,260,194,560 7%
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft 3,304,233,792 2% 2,172,967,239 2% 276,407,171 0%
8]l/e]l6e -Jo"TkGg_ ljQLo pks/0f 10,066,295,972 6% 8,595,482,282 6% 7,506,751,485 7%
cGo Jofkfl/s ;DklQx? 266,890,000 0% 340,390,000 0% 321,720,000 0%
a}+s tyf ljQLo ;+:yfx?nfO{ shf{ ;fk6L 4,665,864,579 3% 3,317,961,987 2% 2,497,567,769 2%
u|fxsnfO{ shf{ tyf ;fk6L 115,668,472,666 64% 88,485,031,394 65% 72,711,771,766 65%
lwtf]kqdf nufgL 14,998,756,047 8% 10,316,351,016 8% 9,448,446,725 8%
rfn' s/ ;DklQ 61,460,881 0% - 0% - 0%
;lJ;8/L -;xfos_ sDkgLdf nufgL 372,487,600 0% 248,552,000 0% 248,552,000 0%
;DjGw sDkgLdf nufgL - 0% - 0% - 0%
nufgL ;DklQx? 79,648,242 0% 102,915,862 0% 59,774,627 0%
;DklQ / pks/0f 1,755,794,235 1% 1,577,898,704 1% 1,559,569,574 1%
VoftL tyf cd't{ ;DklQ 125,848,936 0% 115,408,800 0% 22,054,209 0%
:yug s/ ;DklQ 264,421,080 0% 70,040,593 0% 66,869,011 0%
cGo ;DklQ 1,473,393,132 1% 1,201,873,611 1% 4,458,383,903 4%
hDdf ;DklQ 179,451,914,903 100% 135,470,409,573 100% 111,618,466,905 100%
bfloTjx?
a}+s tyf ljQLo ;+:yfnfO{ ltg{ afFsL 3,150,014,840 2% 1,875,151,251 1% 1,036,268,951 1%
g]kfn /fi6« a}+snfO{ ltg{ afFsL 4,832,501,544 3% 3,203,523,072 2% 660,071,641 1%
8]l/e]l6e -Jo"TkGg_ ljQLo pks/0fx? 10,008,212,670 6% 8,458,374,429 6% 7,477,483,892 7%
u|fxsaf6 lgIf]k bfloTj 131,660,368,354 73% 96,641,515,712 71% 83,970,867,219 75%
;fk6L 3,416,310,000 2% 3,468,060,000 3% - 0%
rfn' s/ bfloTj - 0% 35,578,570 0% 60,418,156 0%
Joj:yf - 0% - 0% - 0%
:yug s/ bfloTj - 0% - 0% - 0%
cGo bfloTj 3,169,287,821 2% 2,145,955,868 2% 1,405,999,800 1%
hf/L ul/Psf] C0fkq 2,279,834,432 1% 2,239,236,412 2% 517,547,945 0%
;'/If0f g/flvPsf] ;xfos cfjlws bfloTj 0% - 0% - 0%
s'n bfloTj 158,516,529,660 88% 118,067,395,314 87% 95,128,657,604 85%
k"FhL
z]o/ k"FhL 13,950,987,467 8% 9,618,162,652 7% 7,603,290,634 7%
z]o/ lk|ldod 120,167,470 0% 2,512,798,517 2% 4,061,366,586 4%
;+lrt gfkmf 1,737,219,751 1% 1,780,326,613 1% 2,339,181,597 2%
hu]8f 5,127,010,555 3% 3,491,726,477 3% 2,485,970,484 2%
z]o/ wgLx?nfO{ afF8kmfF8 ug]{ s'n OlSj6L 20,935,385,243 12% 17,403,014,259 13% 16,489,809,301 15%
u}/ lgolGqt :jfy{ (Non Controlling
- - - - - -
Interest)
hDdf k"FhL 20,935,385,243 12% 17,403,014,259 13% 16,489,809,301 15%
hDdf bfloTj / k"FhL 179,451,914,903 100% 135,470,409,573 100% 111,618,466,905 100%
155
el6{sn ljZn]if0f (Vertical Analysis)
gfkmf gf]S;fg lx;fj
/sd ?= df
cf=j= @)&^÷&& cf=j= @)&%÷&^ cf=j= @)&$÷&%
ljj/0f % % %
cfiff9 d;fGt @)&& cfiff9 d;fGt @)&^ cfiff9 d;fGt @)&%
Jofh cfDbfgL 14,442,972,567 100% 11,082,059,031 100% 8,728,699,831 100%
Jofh vr{ 8,946,752,652 62% 6,838,038,085 62% 5,824,685,753 67%
v'b Jofh cfDbfgL 5,496,219,915 38% 4,244,020,946 38% 2,904,014,078 33%
z'Ns tyf sldzg cfDbfgL 914,369,723 6% 1,003,530,866 9% 794,250,068 9%
z'Ns tyf sldzg vr{ 107,917,283 1% 93,955,270 1% 62,708,027 1%
v'b z'Ns / sldzg cfDbfgL 806,452,440 6% 909,575,596 8% 731,542,041 8%
v'b Jofh, z'Ns / sldzg cfDbfgL 6,302,672,355 44% 5,153,596,542 47% 3,635,556,119 42%
v'b Jofkf/ cfDbfgL 384,157,101 3% 352,049,490 3% 299,605,983 3%
cGo ;+rfng cfDbfgL 215,364,793 1% 210,373,919 2% 164,962,228 2%
hDdf ;+rfng cfDbfgL 6,902,194,249 48% 5,716,019,951 52% 4,100,124,330 47%
shf{sf] Iflt k|ef/÷-ljkoo{_ tyf cGo xfgL 1,627,165,235 11% 166,272,634 2% (219,650,789) -3%
v'b ;+rfng cfDbfgL 5,275,029,014 37% 5,549,747,317 50% 4,319,775,119 49%
;+rfng vr{
sd{rf/L vr{ 1,647,497,921 11% 1,415,793,493 13% 1,021,570,435 12%
cGo ;+rfng vr{ 935,573,915 6% 708,661,406 6% 589,394,199 7%
x|f; s6\6L / kl/zff]wg 241,683,371 2% 176,793,355 2% 147,695,238 2%
;+rfng gfkmf 2,450,273,807 17% 3,248,499,062 29% 2,561,115,247 29%
u}/ ;+rfng cfDbfgL 18,512,709 0% 17,090,672 0% 43,140,193 0%
u}/ ;+rfng vr{ 33,981,887 0% 17,585,901 0% 37,935,379 0%
cfo s/ cl3sf] gfkmf 2,434,804,629 17% 3,248,003,833 29% 2,566,320,061 29%
cfos/ vr{
rfn' s/ 725,589,473 5% 994,167,044 9% 829,621,042 10%
:yug s/ vr{÷-cfDbfgL_ (3,561,365) -0% (3,439,237) -0% (117,093,734) -1%
o; cjlwsf] gfkmf 1,712,776,521 12% 2,257,276,026 20% 1,853,792,753 21%
156
ca PgPdla a}+s lnld6]8 ePsf] 5 .
jflif{s k|ltj]bg
@)&^÷&&
157
158
159
160
161
@)&& ;fn cfiff9 #! -h'nfO{ !%, @)@) _ d;fGtsf]
/sd ?= df
ljj/0f gf]6 cfiff9 d;fGt @)&& cfiff9 d;fGt @)&^
;DklQx?
gub tyf gub ;fdfg 4=1 2,085,307,133 1,629,586,854
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 4=2 308,368,604 79,399,043
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft 4=3 - -
8]l/e]l6e -Jo"TkGg_ ljQLo pks/0f 4=4 - -
cGo Jofkfl/s ;DklQx? 4=5 - -
a}+s tyf ljQLo ;+:yfx?nfO{ shf{ ;fk6L 4=6 240,800,628 269,129,174
u|fxsnfO{ shf{ tyf ;fk6L 4=7 4,989,360,697 4,525,045,649
lwtf]kqdf nufgL 4=8 44,696,741 45,532,359
rfn' s/ ;DklQ 4=9 4,330,616 -
;lJ;8/L -;xfos_sDkgLdf nufgL 4=10 - -
;DjGw sDkgLdf nufgL 4=11 - -
nufgL ;DklQx? 4=12 14,914,641 -
;DklQ / pks/0f 4=13 121,610,421 113,993,487
VoftL tyf cd't{ ;DklQ 4=14 5,944,759 4,385,210
:yug s/ ;DklQ 4=15 3,500,174 4,228,369
cGo ;DklQ 4=16 34,240,710 36,114,115
hDdf ;DklQ 7,853,075,122 6,707,414,260

bfloTjx?
a}+s tyf ljQLo ;+:yfnfO{ ltg{ afFsL 4=17 70,019,961 389,558,420
g]kfn /fi6« a}+snfO{ ltg{ afFsL 4=18 - -
8]l/e]l6e -Jo"TkGg_ ljQLo pks/0fx? 4=19 - -
u|fxsaf6 lgIf]k bfloTj 4=20 6,980,738,852 5,536,509,884
;fk6L 4=21 - -
rfn' s/ bfloTj 4=9 - 6,328,088
Joj:yf 4=22 - -
:yug s/ bfloTj 4=15 - -
cGo bfloTj 4=23 62,488,735 61,903,024
hf/L ul/Psf] C0f kq 4=24 - -
;'/If0f g/flvPsf] ;xfos cfjlws bfloTj 4=25 - -
s'n bfloTj 7,113,247,548 5,994,299,416
162
k"FhL
z]o/ k"FhL 4=26 584,430,000 531,300,000
z]o/ lk|ldod - -
;+lrt gfkmf 30,082,377 85,305,247
hu]8f 4=27 125,315,197 96,509,597
z]o/wgLx?nfO{ afF8kmfF8 ug]{ s'n OlSj6L 739,827,574 713,114,844
hDdf k"FhL 739,827,574 713,114,844
hDdf bfloTj / k"FhL 7,853,075,122 6,707,414,260
;+efljt bfloTj / ;+sNk 4=28 306,968,889 304,554,660
v'b ;DklQ k|lt z]o/ 126.59 134.22
cfhsf] ldltsf] k|ltj]bg cg';f/
;'lgn s];L kjg s'df/ uf]Nof0f lgsf] lkn hLjg s'df/ s6\jfn l;=P= s[i0f k|;fb /]UdL
k|d'v sfo{sf/L clws[t cWoIf ;+rfns ;+rfns s]=kL=cf/= P;f]l;P6\;
rf68{ Psfp06]G8\;\
ldltM @)&&÷)*÷)(
163
gfkmf jf gf]S;fg ljj/0f
@)&^ >fj0f 1 ut]b]lv 2077 cfiff9 31 ut];Ddsf] -!& h'nfO{ @)!( b]lv !% h'nfO{ @)@) ;Dd_
/sd ?= df
Jofh cfDbfgL 4=29 733,948,572 626,731,369
Jofh vr{ 4=30 471,973,312 372,686,773
v'b Jofh cfDbfgL 261,975,259 254,044,595
z'Ns tyf sldzg cfDbfgL 4=31 41,915,794 44,191,719
z'Ns tyf sldzg vr{ 4=32 498,251 453,667
v'b z'Ns / sldzg cfDbfgL 41,417,543 43,738,052
v'b Jofh, z'Ns / sldzg cfDbfgL 303,392,802 297,782,647
v'b Jofkf/ cfDbfgL 4=33 - -
cGo ;+rfng cfDbfgL 4=34 1,686,775 2,098,580
hDdf ;+rfng cfDbfgL 305,079,577 299,881,227
shf{sf] Iflt k|ef/÷-ljkoo{_ tyf cGo xfgL 4=35 57,106,144 8,910,955
v'b ;+rfng cfDbfgL 247,973,434 290,970,272
;+rfng vr{
sd{rf/L vr{ 4=36 98,493,251 88,328,298
cGo ;+rfng vr{ 4=37 57,293,809 46,127,432
x|f; s6\6L / kl/zff]wg 4=38 11,025,783 9,401,166
;+rfng gfkmf 81,160,590 147,113,377
u}/ ;+rfng cfDbfgL 4=39 - -
u}/ ;+rfng vr{ 4=40 - -
cfo s/ cl3sf] gfkmf 81,160,590 147,113,377
cfos/ vr{
rfn' s/ 4=41 26,850,483 46,860,600
:yug s/ vr{÷-cfDbfgL_ (774,450) (1,861,703)
o; cjlwsf] gfkmf 55,084,557 102,114,480
gfkmf afF8kmfF8 M
a}+ssf] z]o/ wgL 55,084,557 102,114,480

o; cjlwsf] gfkmf 55,084,557 102,114,480
k|lt z]o/ cfDbfgL
cfwf/e't k|lt z]o/ cfDbfgL (Basic EPS) 9.43 19.22
8fOn'6]8 k|lt z]o/ cfDbfgL (Diluted EPS) 9.43 19.22

rf68{ Psfp06]G8\;\
ldltM @)&&÷)*÷)(
164
cGo lj:t[t cfDbfgLsf] ljj/0f
/sd ?= df
o; jif{sf] gfkmf 55,084,557 102,114,480
cfos/ kl5sf] cGo lj:t[t cfDbfgL
s_ gfkmf÷-gf]S;fg_ df k'gMjlu{s/0f gul/g]
km]o/ Eofn'df d'Nof+sg ul/Psf OlSj6L pks/0fsf
(1,272,479) (3,805,568)
nufgL af6 ePsf gfkmf÷-gf]S;fg_
k'gM d"Nofªsgaf6 ePsf gfkmf÷-gf]S;fg_
kl/eflift nfe of]hgfaf6 ljdfl°s gfkmf÷-gf]S;fg_ 2475729 (2,173,872)
dfly pNn]v ul/Psf j'bf+sf] cfos/ (360,975) 1,793,832
gfkmf÷gf]S;fgdf jlu{s/0f gul/g] v'b cGo lj:t[t

842,275 (4,185,608)
cfDbfgL
v_ gfkmf÷gf]S;fgdf k'gMjlu{s/0f ul/Psf jf ug{
nfos
x]lhªaf6 ePsf] gub k|jfxsf] gfkmf÷-gf]S;fg_ - -
;6xL gfkmf÷-gf]S;fg_ -ljb]zL ;+rfngsf] ljQLo

- -
;DklQsf] ?kfGt/0fdf ePsf]_
dfly pNn]v ul/Psf a'+bfsf] cfos/ - -
gfkmf÷-gf]S;fg_ k'gMjlu{s/0f - -
gfkmf÷-gf]S;fg_df k'gM jlu{s/0f ul/Psf jf ug{

- -
nfos v'b cGo lj:t[t cfDbfgL
u_ OlSj6L tl/sfaf6 n]vflª\st ;xfos lgsfosf]
- -
cGo lj:t[t cfDbfgLsf] c+z
o; jif{sf] cfos/ kl5sf] cGo lj:t[t cfDbfgL 842,275 (4,185,608)
hDdf lj:t[t cfDbfgL 55,926,833 97,928,872
s'n lj:t[t cfDbfgLsf] jf+8kmf+8

a}+ssf] OlSj6L z]o/ wgL 55,926,833 97,928,872
o; jif{sf] hDdf lj:t[t cfDbfgL 55,926,833 97,928,872

rf68{ Psfp06]G8\;\
ldltM @)&&÷)*÷)(
165
166
OlSj6Ldf kl/jt{gsf] ljj/0f
/sd ?= df
a}+s
nufgL
z]o/ ;fwf/0f ;6xL 36a9 lgofds km]o/ Eofn' ;l~rt lgoGq0f hDdf
ljj/0f z]o/ k"FhL ;dfof]hg cGo hu]8f s'n /sd
lk|ldod hu]8f sf]if sf]if hu]8f sf]if sf]if gfkmf gx'g] :jfy{ OlSj6L
sf]if
PgPdla a}+s lnld6]8

>fj0f !, @)&% ;fnsf] df}
- 61,748,562 - - (3,242,948) 922,545 78,931,710 (602,095) 643,757,774 - 643,757,774
Hbft 506,000,000
>fj0f !, @)&%
;dfof]hLt÷k'gM :yflkt 506,000,000
61,748,562 - - (3,242,948) 922,545 78,931,710 (602,095) 643,757,774 - 643,757,774
df}Hbft
o; jif{sf]] lj:t[t cfDbfgL -

o; cjlwsf] gfkmf 102,114,480 102,114,480
-
102,114,480
cfos/ kZrftsf] cGo

- - - - - - - - - - -
lj:t[t cfDbfgL
km]o/ Eofn'df d'Nof+sg ul/
Psf OlSj6L pks/0fsf
- - - - - 579,050 - - - 579,050 - 579,050
nufgLaf6 ePsf gfkmf÷gf]
S;fg
k'gM d'Nof+sgaf6 ePsf
- - - - - - - - - -
gfkmf÷gf]S;fg
kl/eflift nfe of]hgf af6
ljdfl°s - - - - - - - - (1,521,710) (1,521,710) - (1,521,710)
gfkmf÷gf]S;fg
- - - - - - - - - - -
o; jif{sf]] hDdf lj:t[t
- - - - - 579,050 (1,521,710) 101,171,820 - 101,171,820
cfDbfgL 102,114,480
hu]8f sf]ifdf ;fl/Psf] /sd - - 20,422,896 - 17,457,215 1,272,250 (1,272,250) - -

hu]8f sf]ifaf6 ;fl/Psf] /
- - 2,018,333 -
sd (39,898,443)
OlSj6Ldf b]vfOPsf]
- - - - - - - - - - -
z]o/wgL;+usf] sf/f]af/
z]o/ hf/L vr{
- - - - - - - - - - -
-s/ afx]s_
z]o/wgLnfO{ nfef+z ljt/0f - - - - - - - - - - -
jf]g; z]o/ lgisfzg 25,300,000 - - - - - -

(25,300,000)
- - - -
gub nfef+z e'QmfgL - - - - - - - (31,814,750) - (31,814,750) - (31,814,750)
cGo - - - - - - - - - -
hDdf of]ubfg tyf aFf8kmf+8 25,300,000 - - - - - - (57,114,750) - (31,814,750) - (31,814,750)
cfiff9 @)&^ sf]

531,300,000 - 82,171,458 - 17,457,215 (2,663,897) 922,545 85,305,247 (1,377,723) 713,114,844 - 713,114,844
cGTodf df}Hbft
167
168
OlSj6Ldf kl/jt{gsf] ljj/0f
/sd ?= df
a}+s
nufgL
z]o/ ;fwf/0f ;6xL 36a9 lgofds km]o/ Eofn' ;l~rt lgoGq0f hDdf
ljj/0f z]o/ k"FhL ;dfof]hg cGo hu]8f s'n /sd
lk|ldod hu]8f sf]if sf]if hu]8f sf]if sf]if gfkmf gx'g] :jfy{ OlSj6L
sf]if
PgPdla a}+s lnld6]8

>fj0f !, @)&^ ;fnsf] df}
531,300,000 82,171,458 17,457,215 (2,663,897) 922,545 85,305,246 (1,377,723) 713,114,844 - 713,114,844
Hbft
>fj0f !, @)&^
;dfof]hLt÷k'gM :yflkt 531,300,000 82,171,458 17,457,215 (2,663,897) 922,545 85,305,246 (1,377,723) 713,114,844 - 713,114,844
df}Hbft
o; jif{sf]] lj:t[t cfDbfgL
o; cjlwsf] gfkmf - - - - - - - 55,084,557 55,084,557 - 55,084,557

cfos/ kZrftsf] cGo
- - - - - - - - - - -
lj:t[t cfDbfgL
km]o/ Eofn'df d'Nof+sg
- - - - - 1,773,163 - - - 1,773,163 - 1,773,163
nufgL af6 ePsf
gfkmf÷gf]S;fg
k'gM d'Nof+sgaf6 ePsf
- - - - - - - - - - -
gfkmf÷gf]S;fg
kl/eflift nfe
of]hgfaf6 ljdfl°s - - - - - - - - 1,733,010 1,733,010 - 1,733,010
gfkmf÷gf]S;fg
- - - - - - - - - - - -
o; jif{sf]] hDdf lj:t[t
- - - - - - - - - - - -
cfDbfgL
hu]8f sf]ifdf ;fl/Psf] /sd 11,016,911 15,653,459 (622,545) (27,573,724) 1,525,899 - - -

- - - - - - - 2,274,298 (2,274,298) - - -
/sd
OlSj6Ldf b]vfOPsf]
- - - - - - - - - - - -
z]o/wgL;+usf] sf/f]af/
z]o/ hf/L vr{
- - - - - - - - - - - -
-s/ afx]s_
z]o/wgLnfO{ nfef+z ljt/0f - - - - - - - - - - - -
jf]g; z]o/ lgisfzg 53,130,000 - - - - - - (53,130,000) - - - -
gub nfef+z e'QmfgL - - - - - - -

(31,878,000)
-
(31,878,000)
-
(31,878,000)
cGo - - - - - - - - - - - -
hDdf of]ubfg tyf afF8kmfF8 - - - - - - - - - - - -
cfiff9 @)&& sf] cGTodf

584,430,000 - 93,188,370 - 33,110,673 (890,735) 300,000 30,082,377 (393,111) 739,827,574 - 739,827,574
df}Hbft
rf68{ Psfp06]G8\;\
ldltM @)&&÷)*÷)(
169
gub k|jfx ljj/0f
/sd ?= df
sf/f]af/ ;+rfngaf6 gub k|jfx
Jofh k|fKtL 720,574,420 622,304,620
z'Ns tyf cGo k|fKtL 41,915,794 44,191,719
nfef+z k|fKtL - -
cGo sf/f]af/ ;+rfngaf6 k|fKtL - -
Jofh e'QmfgL (471,973,312) (372,686,792)
sldzg tyf z'Ns e'QmfgL (498,251) (453,667)
sd{rf/Lx?nfO{ gub e'QmfgL - -
cGo vr{ e'QmfgL (155,787,060) (106,992,451)
;+rfng ;DklQ / bfloTjsf] 36a9 cl3sf] ;+rfng

134,231,590 186,363,430
gub k|jfx
;+rfng ;DalGw rfn' ;DklQdf 36÷-a9_ (722,184,979) (1,462,660,307)
g]kfn /fi6« a}+saf6 jf+sL /sddf (228,969,560) 4,246,514
a}+s tyf ljQLo ;+:yfx?df /x]sf] df}Hbftdf - -
cGo Jofkfl/s ;DklQdf - -
a}+s tyf ljQLo ;+:yfx?nfO{ lbOPsf] shf{ tyf

28,614,693 (181,847,650)
;fk6Ldf
u|fxsnfO{ lbOPsf] shf{ tyf ;fk6Ldf (523,703,517) (1,275,107,877)
cGo ;DklQdf 1,873,405 (9,951,294)
;+rfng ;DalGw rfn' bfloTjdf 36÷-a9_ 1,129,165,330 1,916,570,811

a}+s tyf ljQLo ;+:yfx?nfO{ lbg' kg]{ af+sL
(319,538,459) (3,626,822)
/sddf
g]kfn /fi6« a}+snfO{ lbg' kg]{ af+sL /sddf - -
u|fxssf] lgIf]kdf 1,444,228,968 1,927,500,630
C0f ;fk6Ldf - -
cGo bfloTjdf 4,474,821 (7,302,997)
cfos/ cuf8Lsf] sfo{ut ultljlwaf6 v'b gub

541,211,941 640,273,934
k|jfx
cfos/ e'QmfgL (37,509,187) (43,362,971)
sfo{ut ultljlwaf6 v'b gub k|jfx 503,702,754 596,910,962

nufgL sf/f]af/df gub k|jfx
lwtf]kq vl/b 4,461,931 2,601,501
lwtf]kq laqmL - -
l:y/ ;DklQsf] vl/b (17,857,535) (8,397,122)
l:y/ ;DklQsf] laqmL 72,599 919,582
cd"t{ ;DklQsf] vl/b (3,084,900) (2,922,542)
cd"t{ ;DklQsf] laqmLaf6 k|fKtL - -
170
nufgL ;DklQ vl/b - -
nufgL ;DklQ laqmLaf6 k|fKtL - -
;fxos sDkgL, ;Dj4 / ;+o'Qm pBddf ePsf]

- -
nufgL
nfef+z k|fKtL 1,716,811 799,531
nufgL sf/f]af/df k|of]u ePsf] v'b gub (14,691,094) (6,999,050)

ljQLo >f]t sf/f]af/af6 gub k|jfx - -
C0fkq lgisfzgaf6 k|fKtL - -
C0fkqsf] e'QfgL - -
c;'/lIft bfloTjsf] lgisfzgaf6 k|fKtL - -
c;'/lIft bfloTjdf ePsf] e'QmfgL - -
z]o/ lgisfzgaf6 k|fKtL - -
nfef+z e'QmfgL (33,291,382) (30,469,179)
Jofh e'QmfgL - -
cGo k|fKtL÷e'QmfgL - -
ljQLo >f]t sf/f]af/af6 v'b gub (33,291,382) (30,469,179)

gub k|jfxdf ePsf] v'b 36÷-a9_ 455,720,279 559,442,733
gub tyf gub ;fdfgsf] z'?jftL df}Hbft 1,629,586,854 1,070,144,121
gub tyf gub ;fdfgsf] ljlgdo b/df ePsf]

- -
km/s
gub tyf gub ;fdfgsf] clGtd df}Hbft 2,085,307,133 1,629,586,854
rf68{ Psfp06]G8\;\
ldltM @)&&÷)*÷)(
171
@)&^ >fj0f ! ut]b]lv @)&& cfiff9 #! ut];Ddsf] -!& h'nfO{ @)!( b]lv !% h'nfO{ @)@) ;Dd_
-g]kfn /fi6« a}+ssf] lgodfjnL jdf]lhd_
/sd ?= df
gfkmf gf]S;fg ljj/0f adf]lhdsf] gfkmf÷-gf]S;fg_ 55,084,557 102,114,480
afF8kmfF8 M
s= hu]8f sf]if 11,016,911 20,422,896
v= ;6xL 36a9 sf]if - -
u= k"FhL r'Qmf sf]if - -
3= ;+:yfut ;fdflhs bfloTj sf]if 550,846 1,021,145
ª= sd{rf/L tflnd sf]if 975,054 997,188
r= cGo - -
lgofds ;dfof]hg cl3sf] gfkmf÷gf]S;fg 42,541,747 79,673,251
lgofds ;dfof]hg M
s= Jofh jSof}tf ÷cl3Nnf] Jofh jSof}tf k|flKt
(9,360,145) (4,291,745)
36a9
v= C0f gf]S;fg Joj:yfdf 36a9 - -
u= nufgLdf 3f6fsf] nflu Joj:yfsf] 36a9 - -
3= u}/ a}+lsË ;DklQsf] Joj:yfsf] 36a9 (9,396,224) -
ª= :yug s/ ;DklQdf 36a9 728,196 (4,228,369)
r= VoftL 36a9 - -
5= df]ntf]n vl/bdf gfkmfsf] 36a9 - -
h= ljdfl°s 3f6fsf] 36a9 1,733,010 (3,652,020)
em= cGo
– km]o/ Eofn' sf]ifsf] 36a9 641,704 (5,285,080)
– aFf8\g of]Uo gfkmf÷-gf]S;fg_ 26,888,288 62,216,036
172
/sd ?= df
$=! gub tyf gub ;fdfg
gub df}Hbft 82,607,190 47,684,804
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft 155,000,000 162,399,765
dfu tyf cNk ;'rgfdf k|fKt x'g] /sd 1,847,699,943 1,419,502,285
cGo - -
hDdf 2,085,307,133 1,629,586,854
$=@ g]kfn /fi6« a}+sdf /x]sf] df}Hbft

g]kfn /fi6« a}+s;+u /x]sf] j}wflgs df}Hbft 308,368,604 79,399,043
k'gM ljlqmsf] lglDt vl/b ul/Psf] lwtf]kq - -
g]kfn /fi6« a}+saf6 cGo lgIf]k tyf lng jf+sL jSof}tf /sd - -
hDdf 308,368,604 79,399,043
s]Gb|Lo a}+sdf /x]sf] df}Hbftsf] km]o/ Eofn' Carrying Amount /x]sf] 5 . ;f] df}Hbft d"Vot s]Gb|Lo a}+ssf] clgjfo{ gub cg'kft (CRR)
tyf SLR sfod ug{sf nflu pkof]u ul/Psf] 5 . o;nfO{ kl5 kl/;f]lwt nfutdf u0fgf ul/G5 .
$=# a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft

cfGtl/s a}+s tyf ljQLo ;+:yf ;+usf] df}Hbft - -
ljb]zL a}+s tyf ljQLo ;+:yf ;+usf] df}Hbft - -
36fpg]M k|ef/sf] nflu Joj:yf - -
hDdf - -
o; cjlwdf a}+ssf] s'g} klg a}+s tyf ljQLo ;+:yfx?df df}Hbft /x]sf] 5}g\ .
173
$=$ Jo"TkGg ljQLo pks/0f
Jofkfl/s nufgL
Jofhb/ :jfk - -
d'b|f :jfk - -
clu|d ljlgdo ;Demf}tf - -
cGo - -
hf]lvd Joj:yfkgsf] lglDt
Jofhb/ :jfk - -
d'b|f :jfk - -
cGo -
hDdf - -
o; cjlwdf o; a}+s;+u Jo"TkGg ljQLo pks/0f /x]sf] 5}g\ .
174
/sd ?= df
$=% cGo Jofkfl/s ;DklQx?
6«]h/L ljn - -
g]kfn ;/sf/sf] C0fkq - -
g]kfn /fi6« a}+ssf] C0fkq - -
:jb]zL Ohfht k|fKt ;+:yfsf] j08 - -
z]o/ - -
cGo - -
hDdf - -
pwf/f] -Kn]H8_ /flvPsf] - -
pwf/f] -Kn]H8_ g/flvPsf] - -
o;\ cjlwdf o;\ a}+s ;+u cGo Aofkfl/s ;DklQx? /x]sf] 5}g\ .
$=^ a}+s tyf ljQLo ;+:yfx?nfO{ shf{ ;fk6L

dfOqmf] kmfOgfG; ;+:yfnfO{ lbOPsf] shf{ 243,232,958 271,847,650

cGo - -
36fpg] M k|ef/sf] nflu Joj:yf 2,432,330 2,718,477
hDdf 240,800,628 269,129,174
$=^=! k|ef/sf]] lglDt Joj:yf

>fj0f ! sf] df}Hbft 2,718,477 900,000
o; jif{sf] k|ef/
o; jif{sf] hDdf (286,147) 1,818,477
p7]sf]÷ljkoo{ - -
ckn]vg ul/Psf] /sd - -
cfiff9 cGTosf] df}Hbft 2,432,330 2,718,477
of] ;DklQx?nfO{ kl/;f]lwt nfutdf u0fgf ul/Psf] 5 / ;f] ;+u ;DalGwt hf]lvdnfO{ lg/Gt/ ?kdf d"Nof+sg ul/G5 .
;f] ;DklQx?af6 k|fKt ePsf] AofhnfO{ gfkmf gf]S;fgdf Aofh cfDbfgLdf k|:t't ul/Psf] 5 .
175
$=& u|fxsnfO{ shf{ tyf ;fk6L
ckn]lvt d'Nodf d'Nof+sg ul/Psf] shf{ / ;fk6L 5,096,318,789 4,574,611,450
36fpg] Mk|ef/ Joj:yf
;fd"lxs k|ef/ 106,958,092 49,565,801
Psn k|ef/ - -
v'b /sd 4,989,360,697 4,525,045,649
FVTPL df d'Nof+sg ul/Psf] shf{ tyf ;fk6L - -
hDdf 4,989,360,697 4,525,045,649

u|fxsnfO{ shf{ tyf ;fk6L 5,019,195,897 4,526,713,550
sd{rf/L nfO{ shf{ tyf ;fk6L 58,005,536 41,085,605
lng afFsL Jofh 21,669,667 6,812,294
hDDff 5,098,871,101 4,574,611,449
k|ef/ Joj:yf
/fi6« a}+s lgb]{zg g+= @ cg';f/ 106,958,092 49,565,801
g]kfn n]vfdfg #( cg';f/ 13,786,408 1,166,605
$=&=! shf{ k|sf/sf] cfwf/df shf{ / ;fk6Lsf] ljZn]if0f

shf{sf] k|sf/
cfjBLs shf{ 670,898,719 487,646,640
cf]e/ 8«fkm\6 2,320,147,735 2,111,237,941
6«i6 l/l;K6÷cfoft shf{ - -
dfu tyf cGo rfn' k"FhL shf{ 41,547,410 61,606,370
JolQmut cfjfl;o shf{ 394,821,060 345,666,148
l/on :6]6 shf{ 46,473,020 29,834,190
dflh{g n]lG8Ë shf{ 32,226,530 39,046,090
xfo/ kr]{h shf{ 336,722,320 321,414,078
lk5l8Psf] ju{nfO{ shf{ 305,370,890 357,152,373
ljn vl/b - -
sd{rf/L shf{ 58,005,536 41,085,605
cGo 1,111,668,859 1,044,957,370
hDdf 5,317,882,079 4,839,646,805
lng afFsL Jofh 21,669,667 6,812,294
s'n hDdf 5,339,551,746 4,846,459,099
176
$=&=@ d'b|fsf] cfwf/df shf{ / ;fk6Lsf] ljZn]if0f
g]kfnL ?k}+of 5,339,551,746 4,846,459,099
ef/tLo ?k}of - -
cd]l/sg 8n/ - -
u|]6 lj|6]g kfpG8 - -
o"/f] - -
hfklgh P]g - -
rfOlgh o'cfg - -
cGo - -
hDdf 5,339,551,746 4,846,459,099
$=&=# lwtf] ;'/If0fsf] cfwf/df shf{ tyf ;fk6Lsf] ljZn]if0f

;'/If0f ul/Psf]
rn÷crn ;DklQ 4,756,860,529 4,411,870,014
;'g / rfFbL - -
:jb]zL a}+s tyf ljQLo ;+:yfsf] Uof/]lG6 243,232,958 271,847,650
;/sf/L Uof/]lG6 - -
cGt/fli6«o ;'lrs[t a}+ssf] Uof/]lG6 - -
lgof{t sfuhkqsf] lwtf] - -
d'2lt lgIf]ksf] lwtf] 37,240,370 73,929,180
;/sf/L ;]So'l/6Lsf] lwtf] - -
sfpG6/ Uof/]lG6 - -
JoflQmut Uof/]lG6 250,874,004 43,443,870
cGo lwtf] 32,226,530 38,556,090
hDdf 5,320,434,391 4,839,646,805
;'/If0f gul/Psf]
s'n hDdf 5,320,434,391 4,839,646,805
177
$=&=$ k|ef/sf] nflu Joj:yf
lglb{i6 k|ef/sf] nflu Joj:yf
>fj0f ! sf] df}Hbft 2,718,477 900,000
o; jif{sf] k|ef/ M
o; jif{sf] yk - 1,818,477
o; jif{ p7]sf]÷ljkoo{ (286,147) -
ckn]vg - -
ljb]zL d'b|fsf] k|ef/df ljlgdo b/sf] 36÷a9 - -
cGo ptf/r9fj - -
;fd'lxs k|ef/sf] nflu Joj:yf
>fj0f ! sf] df}Hbft 49,565,801 42,476,941
o; jif{sf] k|ef/ M
o; jif{sf] yk÷ljkoo{ 57,392,291 7,088,860
ljb]zL d'b|fsf] k|ef/df ljlgdo b/sf] 36÷a9 - -
cGo ptf/r9fj - -
k|ef/sf] nflu hDdf Joj:yf 109,390,421 52,284,278
178
/sd ?= df
$=* lwtf]kqdf nufgL
ckn]lvt d'Nodf d'Nof+sg ul/Psf] lwtf]kqdf nufgL - -
FVTOCI df d'Nof+sg ul/Psf] OlSj6Ldf ul/Psf] nufgL 44,696,741 45,532,359
hDdf 44,696,741 45,532,359
lwtf]kqdf nufgLnfO{ tLg efudf ljefhg ul/Psf] 5 M FVTPL, kl/iff]lwt nfut / FVTOCI
$=*=! kl/iff]lwt d'Nodf d'Nof+sg ul/Psf] lwtf]kqdf nufgL

C0f lwtf]kq - -
;/sf/L C0f kq - -
;/sf/L 6«]h/L ljn - -
g]kfn /fi6« a}+ssf] j08 - -
g]kfn /fi6« a}+ssf] lgIf]k pks/0fx? - -
cGo nufgL - -
36fpg]M xfgL gf]S;fgL Joj:yf - -
hDdf - -
$=*=@ cGo lj:t[t cfDbfgLsf] ljj/0f dfkm{t km]o/ Eofn'df d'Nof+sg ul/Psf z]o/ nufgL
OlSj6L pks/0fx?
;'lrs[t z]o/ 34,396,741 35,232,359
;'lrs[t gul/Psf z]o/ 10,300,000 10,300,000
hDdf 44,696,741 45,532,359
179
/sd ?= df
$=*=# OlSj6Ldf ul/Psf] nufgLsf] hfgsf/L
OlSj6L pks/0fx?
;"rLs[t OlSj6Ldf ePsf] nufgL
lrlnd] xfO{8f]kfj/ sDkgL lnld6]8
1,421 Zf]o/ k|To]s ?= 100 sf b/n] 1,540,267 565,733 5,657,947 2,266,975
lzv/ O{G:o'/]G; sDkgL lnld6]8
217 Zf]o/ k|To]s ?= 100 sf b/n] 8,081 221,123 811,968 375,477
l/l8 xfO{8f]kfj/ 8]enkd]G6 sDkgL lnld6]8
6 Zf]o/ k|To]s ?= 100 sf b/n] 447 483 9,400 10,350
ldlynf nw'ljQ lasf; a}+s lnld6]8
66 Zf]o/ k|To]s ?= 100 sf b/n] 6,300 53,907 6,300 24,036
tf/fufp+ l/h]G;L xf]6]n
2148 Zf]o/ k|To]s ?= 100 sf b/n] 559,415 401,699 559,415 678,806
;'o{ nfO{km O{G:o'/]G; sDkgL lnld6]8
606 Zf]o/ k|To]s ?= 100 sf b/n] 159,083 271,488 159,083 246,696
nIdL n3'ljQ ljQLo ;+:yf lnld6]8
4 Zf]o/ k|To]s ?= 100 sf b/n] 320 4,856 2,457 18,508
:jb]zL n3'ljQ ljQLo ;+:yf lnld6]8
69,000 Zf]o/ k|To]s ?= 100 sf b/n] 5,375,000 6,900,000 5,375,000 5,750,000
a?g xfO{8«f]kfj/ s= lnld6]8
10 Zf]o/ k|To]s ?= 100 sf b/n] 1,000 840 1,000 900
hgpTyfg ;fd'bflos n3'ljQ
lasf; a}+s lnld6]8
13 Zf]o/ k|To]s ?= 100 sf b/n] 1,000 20,875 1,000 9,350
ld/ld/] dfO{qmf]kmfO{gfG; lnld6]8
31 Zf]o/ k|To]s ?= 100 sf b/n] 2,600 27,869 2,600 17,980
d]/f] dfO{qmf]kmfO{gfG; lnld6]8
0 Zf]o/ k|To]s ?= 100 sf b/n] - - - 160
lbAoZjf]/L
11 Zf]o/ k|To]s ?= 100 sf b/n] 1,100 534 1,100 1,078
glan OlSj6L km08
11,264 Zf]o/ k|To]s ?= 10 sf b/n] 112,640 105,093 112,640 105,093
l;ghL{ kfj/ 8]enkd]G6 lnld6]8
0 Zf]o/ k|To]s ?= 100 sf b/n] - - 61,600 55,440
g]kfn O{G:of]/]G; s= lnld6]8
2,177 Zf]o/ k|To]s ?= 100 sf b/n] 903,686 955,648 903,686 716,850
cf]l/oG6n xf]6]n lnld6]8
11,096 Zf]o/ k|To]s ?= 100 sf b/n] 6,135,799 3,650,584 6,739,686 7,052,126
l;bfy{ OlSj6L km08
300,000 Zf]o/ k|To]s ?= 10 sf b/n] 3,000,000 3,000,000 3,000,000 3,027,000
a'6jn kfj/ sDkgL lnld6]8
3,630 Zf]o/ k|To]s ?= 100 sf b/n] 1,503,000 1,303,170 1,503,000 1,349,700
180
PgcfO{;L Pl;of uf]|y km08
506,900 Zf]o/ k|To]s ?=10 sf b/n] 5,066,624 5,165,311 5,066,624 5,210,932
lzed l;d]G6 sDkgL lnld6]8
830 Zf]o/ k|To]s ?=100 sf b/n] 359,279 496,340 792,149 1,112,640
ck/ tfdfsf]lz xfO8f]kfj/ sDkgL lnld6]8
1,000 Zf]o/ k|To]s ?=!)) sf b/n] 241,434 233,000 241,434 275,000
:jb]zL n3'ljQ ljQLo ;+:yf lnld6]8
1,895 Zf]o/ k|To]s ?=!)) sf b/n] 781,171 1,754,770 4,842,711 4,545,970
k|fO{d nfO{km O{G:of]/]G; sDkgL lnld6]8
562 Zf]o/ k|To]s ?=!)) sf b/n] 247,465 298,422 247,465 219,500
k|e' O{G:of]/]G; sDkgL lnld6]8
0 Zf]o/ k|To]s ?= !)) sf b/n] - - 72,785 60,424
lk|ldo/ O{G:of]/]G; sDkgL lnld6]8
916 Zf]o/ k|To]s ?= !)) sf b/n] 1,020,103 564,256 1,020,103 448,840
k|'8]lG;on O{G:of]/]G; sDkgL lnld6]8
500 Zf]o/ k|To]s ?= !)) sf b/n] 361,053 246,500 361,053 277,500
sflnsf xfO{8«f]kfj/ sDkgL lnld6]8
1,600 Zf]o/ k|To]s ?= !)) sf b/n] 152,967 164,800 152,981 145,600
k~rsGof dfO{ xfO{8«f]kfj/ sDkgL lnld6]8
2,180 Zf]o/ k|To]s ?= !)) sf b/n] 248,636 154,780 248,636 240,900
o'gfO{6]8 df]bL xfO{8«f]kfj/ sDkgL lnld6]8
11015 Zf]o/ k|To]s ?= !)) sf b/n] 1,290,676 1,145,560 994,030 903,719
glan k|utL km08
5,468 Zf]o/ k|To]s ?= !) sf b/n] 43,842 44,564 43,842 40,682
nIdL OlSj6L km08
%,))) Zf]o/ k|To]s ?= !) sf b/n] 41,330 43,850 41,330 38,150
l;l6hg Do'r"cn km08
%)) Zf]o/ k|To]s ?= !)) sf b/n] 4,901 5,030 4,901 5,090
PgPnhL O{G:of]/]G; sDkgL lnld6]8
1 Zf]o/ k|To]s ?= 100 sf b/n] - 657 - 887
l;bfy{ O{Ge]:6d]G6 u|f]y l:sd
400,000 Zf]o/ k|To]s ?= 10 sf b/n] 4,000,000 4,000,000 - -
PgcfO{;L Pl;of Aofn]G; km08
250,000 Zf]o/ k|To]s ?= 10 sf b/n] 2,500,000 2,595,000 - -
hDdf -s_ 35,669,220 34,396,741 39,037,927 35,232,359
;"rLs[t gePsf] OlSj6Ldf ePsf] nufgL
k|e' Soflk6n lnld6]8
3,000 Zf]o/ k|To]s ?= !)) sf b/n] 300,000 300,000 300,000 300,000
lzj >L xfO{8f]kfj/ sDkgL lnld6]8
100,000 Zf]o/ k|To]s ?= !)) sf b/n] 10,000,000 10,000,000 10,000,000 10,000,000
hDdf -v_ 10,300,000 10,300,000 10,300,000 10,300,000
s'n hDdf 45,969,220 44,696,741 49,337,927 45,532,359
;"rLs[t gePsf] OlSj6Ldf ePsf] nufgLnfO{ nfut d'Nodf b]vfO{Psf] 5 .
181
/sd ?= df
$=( rfn' s/ ;DklQ
rfn' s/ ;DklQ
rfn' jif{sf] cfo s/ ;DklQ 4,330,616 -
ut jif{x?sf] s/ ;DklQ - -
hDdf cfo s/ ;DklQ 4,330,616 -
rfn' s/ bfloTj
rfn' jif{sf] cfos/ bfloTj - 6,328,088
ut jif{x?sf] s/ bfloTj - -
hDdf cfo s/ bfloTj - 6,328,088
4=10 ;fxos sDkgLdf ePsf] nufgL

;"rLs[t ;fxos sDkgLdf ePsf]
- -
nufgL
;"rLs[t gePsf] ;fxos sDkgLdf
- -
ePsf] nufgL
hDdf nufgL - -
36fpg] M k|ef/ Joj:yf

v'b Carrying Amount - -
182
$=!)=! ;"rLs[t ;fxos sDkgLdf ePsf] nufgL
ljj/0f
- - - -
s'n - - - -
a}+ssf] ;fxos sDkgLdf nufgL /x]sf] 5}g\ .
$=!)=@ ;"rLs[t gePsf] ;fxos sDkgLdf ePsf] nufgL

ljj/0f
- - - -
s'n - - - -
$=!)=# a+}ssf] ;fxos sDkgLx?;+u ;DalGwt hfgsf/L

a+}sn] wf/0f ul/Psf] :jfldTjsf] k|ltzt
ljj/0f
- -
s'n - -
a}+ssf] ;fxos sDkgLdf nufgL /x]sf] 5}g\ .
$=!! ;Dj4 sDkgLdf ePsf] nufgL

;"rLs[t ;Dj4 sDkgLdf ePsf] nufgL - -
;"rLs[t gePsf] ;Dj4 sDkgLdf ePsf] nufgL - -
s'n nufgL - -
36fpg] M k|ef/ Joj:yf
v'b Carrying Amount - -
a}+ssf] ;Dj4 sDkgLdf nufgL /x]sf] 5}g\ .
183
$=!!=! ;"rLs[t ;Dj4 sDkgLdf ePsf] nufgL
ljj/0f
s'n - - - -
$=!!=@ ;"rLs[t gePsf] ;Dj4 sDkgLdf ePsf] nufgL

ljj/0f
s'n - - - -
$=!!=# a}+ssf ;DjGw sDkgLx?sf] hfgsf/L

a+}sn] wf/0f ul/Psf] :jfldTjsf] k|ltzt
ljj/0f
s'n - -
$=!!=$ ;DjG4 sDkgLx?sf] OlSj6L Eofn'

s'n - -
184
/sd ?= df
$=!@ nufgL ;DklQx?
km]o/ Eofn'df d'Nof+sg ul/Psf]
nufgL ;DklQ
>fj0f ! sf] df}Hbft - -
o; jif{sf] yk÷36 - -
o; jif}sf] km]]o/ Eofn'df v'b jbnfj - -
;dfof]hg - -
v'b /sd - -
nfutdf d'Nof+sg ul/Psf] nufgL
;DklQ
>fj0f ! sf] df}Hbft - -
o; jif{sf] yk÷36 14,914,641 -
;dfof]hg - -
;+lrt x|f; s6\6L - -
;+lrt k|ef/ gf]S;fg - -
v'b /sd 14,914,641 -
s'n /sd 14,914,641 -
185
186
/sd ?= df
$=!# ;DklQ / pks/0f
hDdf cfiff9
nLh xf]N8 sDKo'6/ / kl/jxg kmlg{r/ tyf cGo k"FhLut hDdf cfiff9
ljj/0f hUuf ejg d]l;g/L d;fGt
;DklQ P;f];]l/h ;fwg lkmS;/ pks/0fx? lgdf{0f d;fGt @)&^
@)&&
k/n df]n
PgPdla a}+s lnld6]8

>fj0f !,
@)&^ sf] 55,151,840 5,457,585 18,140,606 9,055,817 11,204,223 12,269,299 1,339,550 32,092,903 - 144,711,822 137,724,862
df}Hbft
o; jif{ yk
yk - - 3,077,834 2,937,579 732,570 4,363,482 44,500.00 6,701,570 - 17,857,535 8,397,122
k"FhLs[t - - - - - - - - - - -
o; jif{sf]
- - - (322,190) (169,900) (40,795) - (1,701,746) - (2,234,632) (1,410,162)

ljqmL
;dfof]hg÷k'gM
- - - 751,475 - - - - - 751,475 -
d'Nof+sg
cfiff9 @)&&
clGtdsf] 55,151,840 5,457,585 21,218,440 12,422,679 11,766,893 16,591,986 1,384,050 37,092,727 - 161,086,200 144,711,822
df}Hbft
nLh xf]N8 sDKo'6/ / kl/jxg kmlg{r/ tyf cGo k"FhLut hDdf cfiff9 hDdf cfiff9
ljj/0f hUuf ejg d]l;g/L
;DklQ P;f];]l/h ;fwg lkmS;/ pks/0fx? lgdf{0f d;fGt @)&& d;fGt @)&^
kl/iff]wg /
k|ef/
>fj0f !,
@)&^ sf] - 389,715 5,373,489 3,162,907 3,106,246 5,664,143 501,173 12,520,662 - 30,718,335 23,047,804
df}Hbft
;fnsf]
163,186 2,394,770 1,540,971 1,079,107 1,200,157 124,552 2,997,691 - 9,500,432 8,161,110
kl/iff]wg
o; jif{sf]
- - - - - - - - - - -
k|ef/
ljqmL - - - (215,168) (159,312) (31,563) - (1,080,903) - (1,486,947) (490,580)
;dfof]hg - - - 743,960 - - - - 743,960 -
cfiff9 @)&&
clGtdsf] - 552,901 7,768,259 5,232,669 4,026,041 6,832,736 625,724 14,437,449 - 39,475,780 30,718,334
df}Hbft
v'b lstfaL
hDdf
Eofn'
cfiff9 @)&^
clGtdsf] 55,151,840 5,067,869 12,767,117 5,892,910 8,097,977 6,605,156 838,377 19,572,241 - 113,993,487
df}Hbft
cfiff9 @)&&
clGtdsf] 55,151,840 4,904,683 13,450,181 7,190,010 7,740,852 9,759,250 758,326 22,655,278 - 121,610,421
df}Hbft
187
/sd ?= df
$=!$ VoftL tyf cd't{ ;DktLx?
;km\6j]o/ hDdf cfiff9 hDdf cfiff9
ljj/0f VoftL cGo
d;fGt @)&& d;fGt @)&^
vl/b ljsf;
k/n df]n
>fj0f !, @)&^ sf] df}Hbft 8,379,813 8,379,813 5,457,272
o; jif{ yk
yk 3,084,900 3,084,900 2,922,541
k"FhLs[t - - -
o; jif{sf] ljlqm - - -
;dfof]hg÷k'gMd'Nof+sg - - -
cfiff9 @)&& clGtdsf] df}Hbft - 11,464,713 11,464,713 8,379,813
kl/iff]wg / k|ef/
>fj0f !, @)&^ sf] df}Hbft 3,994,603 3,994,603 2,754,547
;fnsf] kl/iff]wg 1,525,352 1,525,352 1,240,056
o; jif{sf] k|ef/ - - -
ljlqm - - -
;dfof]hg - - -
cfiff9 @)&& clGtdsf] df}Hbft 5,519,955 5,519,955 3,994,603

k"FhLut lgdf{0f -
v'b lstfaL Eofn'

cfiff9 @)&^ clGtdsf] df}Hbft 4,385,210 4,385,210
cfiff9 @)&& clGtdsf] df}Hbft 5,944,759 5,944,759
188
/sd ?= df
$=!% :yug s/ ;DklQ / bfloTj
:yug s/ ;DklQ 3,500,174 4,228,369
:yug s/ bfloTj - -
v'b /sd 3,500,174 4,228,369
ljj/0f :yug s/ ;DklQ :yug s/ bfloTj v'b :yug s/ ;DklQ / bfloTj

a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ tyf
- - -
;fk6L
u|fxsnfO{ lbPsf] shf{ tyf ;fk6L - - -
nufgL ;DklQ - - -
lwtf]kqdf nufgL 381,744 - 381,744
;DklQ / pks/0f - (6,684,929) (6,684,929)
kl/eflift sd{rf/L nfe of]hgf 9,235,811 - 9,235,811
k§f bfloTj 567,548 - 567,548
Joj:yf - - -
cGo - - -
c:yfO{ leGgtfdf :yug s/ 10,185,103 (6,684,929) 3,500,174

ut jif{sf]] jf+sL s/ 3f6fdf :yug s/ - - -
s/sf] b/df kl/jt{gn] l;h{gf ePsf] :yug

- - -
s/
v'b :yug s/ ;DklQ÷-bfloTj_, cfiff9 d;fGt
3,500,174
@)&&
:yug s/ ;DklQ÷bfloTj, >fj0f ! @)&^ 4,228,369
;fnsf] :yflkt÷l/e;{n (728,196)
gfkmf gf]S;fg vftfdf b]vfOPsf] :yug s/

(774,450)
vr{÷-cfo_
1,502,646
vr{÷-cfo_
-
vr{÷-cfo_
189
ut jif{sf]
v'b :yug s/ ;DklQ /
ljj/0f :yug s/ ;DklQ :yug s/ bfloTj
bfloTj
a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ tyf
;fk6L
u|fxsnfO{ lbPsf] shf{ tyf ;fk6L - - -
nufgL ;DklQ - - -
lwtf]kqdf nufgL 1,141,670 - 1,141,670
;DklQ / pks/0f - (4,506,700) (4,506,700)
kl/eflift sd{rf/L nfe of]hgf 7,117,441 - 7,117,441
k§f bfloTj - - -
Joj:yf - - -
cGo 475,958 - 475,958
c:yfO{ leGgtfdf :yug s/ 8,735,069 (4,506,700) 4,228,369

ut jif{sf]] aFfsL s/ 3f6fdf :yug s/ - - -
s/sf] b/df kl/jt{gn] l;h{gf ePsf] :yug

- - -
s/
v'b :yug s/ ;DklQ÷-bfloTj_,
- - 4,228,369
cfiff9 d;fGt @)&^
:yug s/ ;DklQ÷bfloTj, >fj0f !, @)&% 1,962,669
;fnsf] :yflkt÷l/e;{n 2,265,700
gfkmf gf]S;fg vftf df b]vfOPsf] :yug s/

(1,861,703)
vr{÷-cfo_
(403,997)
vr{÷-cfo_
-
vr{÷-cfo_
190
/sd ?= df
$=!^ cGo ;Dklt
ljqmLsf nflu pknAw ;DklQx? - -
cGo u}}/ a}+lsË ;DklQx? - -
e'QmfgL x'g afFsL ljN; - -
p7\g afFsL cf;fdL 24,854,808 19,376,096
lng afFsL cfDbfgL - -
k"j{ e'QmfgL tyf lgIf]k 1,115,460 5,601,817
cfos/ hDdf - -
:yug sd{rf/L vr{ 5,500,046 7,683,484
cGo M 2,770,396 3,452,718
hDdf 34,240,710 36,114,115
191
/sd ?= df
$=!& a}+s tyf ljQLo ;+:yfnfO{ ltg{ af+sL
cGt/a}+lso n]gb]g - -
cGo a}+s tyf ljQLo ;+:yfaf6 lgIf]k 70,019,961 389,558,420
/fkm;fkm vftf - -
cGo a}+s tyf ljQLo ;+:yfaf6 lgIf]k - -
hDdf 70,019,961 389,558,420
$=!* g]kfn /fi6« a}+snfO{ ltg{ af+sL

g]kfn /fi6« a}+saf6 k|fKt k'gM shf{ - -
xfn ;fljssf] t/ntfsf] ;'ljwf - -
g]kfn /fi6« a}+saf6 n]G8/ ckm nf:6 l/;6{ ;'ljwf - -
k'gM vl/b ;Demf}tfdf ljqmL ul/Psf] ;]So'l/l6lhx? - -
g]kfn /fi6« a}+snfO{ lbg' kg]{ cGo aSof}tf - -
hDdf - -
192
/sd ?= df
$=!( 8]l/e]l6e -Jo"TkGg_ ljQLo pks/0fx?
Jofkf/sf] lglDt
Jofhb/ :jfk - -
d'b|f :jfk - -
cGo - -
hf]lvd Joj:yfkgsf] lglDt -
Jofhb/ :jfk - -
d'b|f :jfk - -
cGo - -
hDdf - -
193
/sd ?= df
$=@) u|fxsaf6 lgIf]k bfloTj
;+:yfks u|fxs
cfjlws lgIf]k 959,488,300 395,153,110
dfu lgIf]k 605,474,850 902,352,150
rfn' lgIf]k 574,862,280 436,130,944
cGo 26,327,020 36,092,210
JolQmut u|fxs M
cfjlws lgIf]k 1,606,172,150 1,243,432,260
art lgIf]k 3,175,772,092 2,490,533,190
rfn' lgIf]k 32,642,160 32,816,020
cGo - -
hDdf 6,980,738,852 5,536,509,884
$=@)=! u|fxsaf6 k|fKt lgIf]ksf] d'b|f adf]lhd ljZn]if0f

g]kfnL ?k}+of 6,980,738,852 5,536,509,884
ef/tLo ?k}Fof - -
cd]l/sg 8n/ - -
u|]6 lj|6]g kfpG8 - -
o"/f] - -
hfklgh P]g - -
rfOlgh o'cfg - -
cGo - -
hDdf 6,980,738,852 5,536,509,884
194
/sd ?=df
$=@! ;fk6L
cfGtl/s ;fk6L
g]kfn ;/sf/ - -
cGo ;+:yf - -
cGo - -
hDdf - -
ljb]zL ;fk6L
ljb]zL a}+s tyf ljQLo ;+:yf - -
ax'klIfo ljsf; a}+sx? - -
cGo ;+:yf - -
hDdf - -
s'n hDdf - -
$=@@ Joj:yf
nfk/jfxLsf] lglDt Joj:yf - -
k'gM ;+/rgfsf] lglDt Joj:yf - -
rln/x]sf] sfg'gL tyf s/ d'2fsf] lglDt

- -
Joj:yf
cgl/o; ;Demf}tfsf] lglDt Joj:yf - -
cGo
hDdf - -
$=@@=! Joj:yfdf ePsf] ptf/ r9fj

>fj0f !, sf] df}Hbft
o; jif{df ul/Psf] Aoj:yf - -
o; jif{df k|of]u ul/Psf] Aoj:yf - -
o; jif{df ljkoo{ ul/Psf] Aoj:yf - -
;'ljwf lnOPsf] 5'6 - -
cfiff9 d;fGtsf] df}Hbft - -
195
/sd ?= df
$=@# cGo bfloTj
kl/eflift sd{rf/L nfe of]hgf ;DalGw bfloTj 17,019,701 15,262,706
nfdf] ljbfsf] nflu Joj:yf 11,024,894 8,462,098
cNksflng sd{rf/L nfe - -
ltg{ afFsL ljN; - -
;fx' / lbg afFsL 4,294,895 6,960,376
lgIf]kdf ltg{ afFsL Jofh 32,686 431,043
;fk6Ldf ltg{ afFsL Jofh - -
:yug cg'bfg cfosf] bfloTj - -
ltg{ afFsL nfef+z 86,715 1,500,096
ljQLo lnh leqsf] bfloTj - -
ltg{ afFsL sd{rf/L jf]g; 9,017,843 16,345,931
cGo M 21,012,000 12,940,774
hDdf 62,488,735 61,903,024

cg'dflgt OsfO{ ljlw k|of]u ul/ jflif{s ?kdf :jtGq ljdfl°s d"Nof+sgstf{ åf/f kl/eflift nfe bfloTj (defined benefit obligation)
u0fgf ul/G5 . kl/eflift of]ubfg of]hgf (defined contribution plan) sf] ?kdf a}+sn] cfkm\gf] sd{rf/Lx?nfO{ ;+rosf]if of]ubfg ;+rfng
u/]sf] 5 .
$=@#=! lgwf{l/t sd{rf/L bfloTj

a}+ssf] ljQLo cj:yfsf] ljj/0fdf lnO{Psf] /sdM
cgkm08]8 bfloTjsf] cfhsf] d'No 28,044,595 23,724,804
kmG8]8 bfloTjsf] cfhsf] d'No - -
s'n bfloTjsf] cfhsf] d'No 28,044,595 23,724,804
;'ljwf of]hgf ;DklQsf] km]o/ Eofn' - -
v'b bfloTjsf] cfhsf] d'No 28,044,595 23,724,804
kl/eflift nfe bfloTjsf] n]lvs[t bfloTj 28,044,595 23,724,804
$=@#=@ ;'ljwf of]hgf ;DklQ

;'ljwf of]hgf ;DklQdf ;+nUgM
OlSj6L ;]So'l/6Lh - -
;/sf/L j08 - -
a}+s lgIf]k - -
cGo - -
hDdf - -
196
$=@#=# kl/eflift ;'ljwf of]hgf bfloTjsf] cfhsf] Eofn'df ptf/r9fj
>fj0f ! sf] nfe of]hgf bfloTj 23,724,804 13,046,055
ljdfl°s gfkmf÷gf]S;fgL (2,710,468) 1,623,984
of]hgfaf6 k|fKt nfe (2,243,134) (895,799)
rfn' ;'ljwf vr{ / Jofh 9,273,393 9,950,564
cfiff9 clGtdsf] nfe of]hgf bfloTj 28,044,595 23,724,804
$=@#=$ ;'ljwf of]hgf ;DklQsf] cfhsf] km]o/ Eofn'df ptf/r9fj

>fj0f ! sf] nfe of]hgf bfloTj
of]hgfdf lbPsf] of]ubfg - -
;fne/ ltl/Psf] nfe - -
ljdfl°s gfkmf gf]S;fgL - -
;'ljwf of]hgf ;DklQaf6 ck]lIft nfe - -
cfiff9 clGtdsf] ;'ljwf of]hgf ;DklQsf] km]o/ Eofn' - -
$=@#=% gfkmf gf]S;fg ljj/0fdf b]vfOPsf]] /sd

rfn' ;'ljwf vr{ 7,015,633 8,299,626
bfloTjdf Jofh 2,023,021 1,101,050
;'ljwf of]hgf ;DklQaf6 ck]lIft nfe - -
hDdf 9,038,654 9,400,676
$=@#=^ cGo lj:t[t cfodf b]vfOPsf] /sd

ljdfl°s gfkmf gf]S;fg (2,475,729) 2,173,872
hDdf (2,475,729) 2,173,872
$=@#=& ljdfl°s cg'dfgx?

5'6 b/ 9∞ 9∞
;'ljwf of]hgf ;DklQaf6 ck]lIft nfe 12∞ 12∞
eljiodf x'g] tnjdf j[l4 10∞ 10∞
lkmtf{ b/ 0∞ 0∞
197
/sd ?= df
$=@$ hf/L ul/Psf] C0fkq
lgisflzt ul/Psf] C0fkq -;]So'l/l6h_ sf] km]o/ Eofn'nfO{
- -
gfkmf gf]S;fgdf b]vfOPsf]
ckn]lvt d'Nodf lgisflzt u/LPsf] C0fkq-;]So'l/l6h_ - -
hDdf - -
$=@% ;'/If0f g/flvPsf] ;xfos cfjlws bfloTj

r'Qmf x'g] cu|flwsf/ z]o/ - -
r'Qmf gx'g] cu|flwsf/ z]o/ - -
cGo - -
hDdf - -
198
$=@^ z]o/ k"FhL
/sd ?= df
;fwf/0f z]o/ 584,430,000 531,300,000
kl/jTo{ cu|flwsf/ z]o/ - -
r'Qmf gx'g] -Ol/l8d]jn_ cu|flwsf/ z]o/ - -
k/lkRo'cn C0f - -
hDdf 584,430,000 531,300,000
$=@^=! ;fwf/0f z]o/

clws[t k"FhL
6,000,000 z]o/ k|lt ?= 100 sf b/n] 600,000,000 600,000,000
hf/L k"FhL
5,313,000 z]o/ k|lt ?= 100 sf b/n]
-ut cf=j=_
584,430,000 531,300,000
5,844,300 z]o/ k|lt ?= 100 sf b/n]
-o; cf=j=_
r'Qmf k"FhL
5,313,000 z]o/ k|lt ?= 100 sf b/n]
-ut cf=j=_
584,430,000 531,300,000
5,844,300 z]o/ k|lt ?= 100 sf b/n]
-o; cf=j=_
199
$=@^=@ ;fwf/0f z]o/ :jfldTj
/sd ?= df
ljj/0f
k|ltzt /sd k|ltzt /sd
:jb]zL :jfldTj
g]kfn ;/sf/ - - - -
æsÆ ju{sf Ohfht k|fKt

- - - -
;+:yfx?
cGo Ohfht k|fKt
- - - -
;+:yfx?
cGo ;+:yfx? 4.80 28,079,176 3.91 20,773,244
;j{;fwf/0f 95.20 556,350,824 96.09 510,526,756
cGo - - - -
j}b]lzs :jfldTj - - - -
hDdf 100.00 584,430,000 100.00 531,300,000
200
$=@& hu]8f
/sd ?= df
a}wflgs hu]8f sf]if 93,188,370 82,171,458
;6xL ;lds/0f sf]if - -
;+:yfut ;fdflhs pQ/bfloTj sf]if 550,846 1,277,110
k"FhL lkmtf{ hu]8f sf]if - -
lgofds sf]if 33,110,673 17,457,215
nufgL ;dfof]hg sf]if 300,000 922,545
k"FhLut hu]8f sf]if - -
;DklQ k"gM d"Nof°g sf]if - -
km]o/ Eofn' sf]if (890,735) (2,663,897)
nfef+z ;lds/0f sf]if - -
ljdfl°s gfkmf gf]S;fg - -
ljif]z sf]if - -
cGo sf]if (943,957) (2,654,833)
hDdf 125,315,197 96,509,597
cGo hu]8fdf sd{rf/L tflnd sf]if, cGo lj:t[Kt cfDbfgL sf]if / ljdfl°s gfkmf gf]S;fg /x]sf] 5 .
201
$=@* ;+efljt bfloTj / ;+sNk
/sd ?= df
;+efljt bfloTj 29,856,869 33,950,000
ljt/0f gul/Psf] ;'ljwfx? 277,112,020 270,604,660
k"FhL k|ltj4tf - -
nLh k||ltj4tf - -
d'4f dfldnf - -
hDdf 306,968,889 304,554,660
$=@*=! ;+efljt bfloTj

l:jsfo{ / 8s'd]lG6 qm]l86 - -
;+sngsf] nflu jLN; - -
Uof/]lG6h 29,856,869 33,950,000
cG8//fOl6Ë k|ltj4tf - -
cGo k|ltj4tf - -
hDdf 29,856,869 33,950,000
$=@*=@ ljt/0f gul/Psf] ;'ljwfx?

ljtl/t gul/Psf] shf{ - -
cf]e/ 8«fkm\6sf] pkof]u gul/Psf] l;df 277,112,020 270,604,660
qm]l86 sf8{sf] pkof]u gul/Psf] l;df - -
n]6/ ckm qm]l86sf] pkof]u gul/Psf] l;df - -
Uof/]lG6sf] pkof]u gul/Psf] l;df - -
hDdf 277,112,020 270,604,660
202
$=@*=# k"FhL k|ltj4tf
;DalGwt clwsf/Låf/f :jLs[t ul/Psf] t/ ljQLo ljj/0fdf Joj:yf gul/Psf] k"FhLut vr{ .
;DklQ / pks/0fsf] nflu k"FhL k|ltj4tf
l:js[t / ;Demf}tf ul/Psf] - -
l:js[t ul/Psf] t/ ;Demf}tf gul/Psf] - -
hDdf - -
cd't{ ;DklQsf] nflu k"FhL k|ltj4tf
l:js[t / ;Demf}tf ul/Psf] - -
l:js[t ul/Psf] t/ ;Demf}tf gul/Psf] - -
hDdf - -
$=@*=$ lnh k|ltj4tf

;+rflnt lnh k|ltj4tf
a}+s lnhL ePsf] v08df /2 ug{ g;lsg] lnh ;Demf}tfsf]
36Ldf ltg'{ kg]{ eljiosf] /sd
Ps jif{ ggf3]sf] - -
Ps jif{ eGbf a9L % jif{ eGbf sd - -
% jif{ dflysf]
hDdf - -
ljQLo nLh k|ltj4tf
a}+s lnhL ePsf] v08df /4 ug{ g;lsg] lnh ;Demf}tfsf]
36Ldf ltg'{ kg]{ eljiosf] /sd
Ps jif{ ggf3]sf]
Ps jif{ eGbf a9L % jif{ eGbf sd - -
% jif{ dflysf] - -
hDdf - -
s'n hDdf - -
;+rflnt lnh k|ltj4tfx? /4 ug{ ldNg] vfnsf 5g\ .
$=@*=% d'4f dfldnf

a}+ssf] gfddf s'g} d'4f dfldnfx? /x]sf] 5}g\ .
203
$=@( Jofh cfDbfgL
/sd ?= df
gub tyf gub ;fdfg 70,181,719 55,620,349
g]kfn /fi6« a}+s af6 kfpg af+sL - -
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft - -
a}s tyf ljQLo ;+:yfx/nfO{ shf{ tyf ;fk6L 39,879,196 29,914,282
u|fxsx?nfO{ shf{ tyf ;fk6L 620,483,418 534,305,054
lwtf] kqdf nufgL - 486,853
sd{rf/L shf{ tyf ;fk6L 3,404,238 6,404,830
cGo - -
hDdf Jofh cfDbfgL 733,948,572 626,731,369
$=#) Jofh vr{

a}s tyf ljQLo ;+:yfx?nfO{ ltg{ af+sL shf{ ;fk6L 20,802,149 32,378,090
g]kfn /fi6« a}+snfO{ ltg{ afFsL - -
u|fxsaf6 lgIf]k bfloTj 451,171,163 339,925,122
;fk6L - 383,562
hf/L ul/Psf] lwtf]kq - -
;xfos cfjlBs bfloTj - -
cGo - -
hDdf Jofh vr{ 471,973,312 372,686,773
$=#! z'Ns tyf sldzg cfDbfgL

shf{ Joj:yfkg z'Ns - -
;]jf z'Ns 29,298,333 31,247,751
;xljQLosf/0f z'Ns - -
k|ltj4tf z'Ns - -
l8l8÷l6l6÷l:jkm\6 z'Ns - -
qm]l86 sf8{ ÷P 6L Pd hf/L / gljs/0f z'Ns 595,440 372,520
k"j{ e'QmfgL tyf :jfk z'Ns - 1,177,060
nufgL a}+lsË z'Ns - -
;DklQ Joj:yfkg z'Ns - -
bnfnL z'Ns - -
/]ld6]G; z'Ns 5,298,467 6,356,389
Pn;L df sldzg - -
Uof/]lG6 ;Demf}tf hf/Ldf sldzg 598,967 484,800
z]o/ k|Tofe"lt hf/Laf6 sldzg - -
cGo z'Ns / sldzg cfDbfgL 6,124,587 4,553,198
hDdf z'Ns / sldzg cfDbfgL 41,915,794 44,191,719
204
$=#@ z'Ns tyf sldzg vr{
P 6L Pd Joj:yfkg z'Ns 295,456 111,818
lehf÷df:6/ sf8{ z'Ns - -
k|ltj4tf sldzg - -
bnfnL vr{ 55,749 60,338
l8l8÷l6l6÷l:jkm\6 z'Ns - -
ljk|]if0f z'Ns / sldzg - -
cGo z'Ns / sldzg vr{ 147,046 281,510
s'n z'Ns / sldzg vr{ 498,251 453,667
$=## v'b Jofkf/ cfDbfgL

Jofkfl/s ;DklQsf] km]o/ Eofn'df jbnfj - -
Jofkfl/s ;DklQsf] lg;{udf ePsf] gfkmf÷-gf]S;fg_ - -
Jofkfl/s ;DklQdf Jofh cfDbfgL - -
Jofkfl/s ;DklQdf nfef+z cfDbfgL - -
ljb]zL ;6xL sf/]fjf/df gfkmf÷-gf]S;fg_ - -
cGo -
v'b Jofkfl/s cfo - -
$=#$ cGo ;+rfng cfDbfgL

ljb]zL ljlgdosf] k'gd{'Nof+sg cfDbfgL - -
nufgL ;]So'l/6Lsf] ljlqmdf x'g] gfkmf gf]S;fg 1,093,224 1,299,050
nufgL ;DklQsf] km]o/ Eofn'df x'g] gfkmf gf]S;fg - -
OlSj6L pks/0fdf nfef+z 1,716,811 799,531
;DklQ / ;fdfu|Lsf] ljqmLdf x'g] gfkmf gf]S;fg (667,571) -
nufgL ;DklQsf] ljqmLdf x'g] gfkmf gf]S;fg (455,689) -
;+rfng k§f cfo - -
;'g / rfFbLsf] ljlqmdf x'g] gfkmf gf]S;fg - -
cGo - -
hDdf 1,686,775 2,098,580
$=#% shf{sf] Iflt k|ef/÷-ljkoo{_ tyf cGo xfgL

a}+s tyf ljQLo ;+:yfnfO{ lbg] shf{ tyf ;fk6Ldf x'g] k|ef/ (286,147) 1,818,477
u|fxsnfO{ lbg] shf{ tyf ;fk6Ldf x'g] k|ef/ 57,392,291 7,092,478
ljQLo nufgLdf x'g] k|ef/ - -
a}+s tyf ljQLo ;+:yfsf] df}Hbftdf x'g] k|ef/ - -
;DklQ / pks/0fdf x'g] k|ef/ - -
VoftL / cd't{ ;DklQdf k|ef/ - -
nufgL ;DklQdf k|ef/ - -
hDdf 57,106,144 8,910,955
205
$=#^ sd{rf/L vr{
tnj 39,497,594 30,917,507
eQf 18,264,393 16,386,523
pkbfg 5,614,366 6,443,428
;+ro sf]if 3,472,197 2,453,849
kf]zfs 1,233,488 1,201,233
tflnd tyf ljsf; vr{ 1,674,795 1,562,439
;+lrt ljbf 6,280,924 5,301,791
cf}ifwf]krf/ 4,380,096 3,555,732
jLdf 443,705 524,983
sd{rf/L k|f]T;fxg 543,000 -
gubdf /fkm;fkm x'g] z]o/df cfwfl/t vr{ - -
k]G;g vr{ - -
NFRS cGt{ut ljQLo vr{ 442,498 1,716,672
sd{rf/L ;DalGwt cGo vr{x? 7,628,351 1,918,211
hDdf 89,475,408 71,982,367
sd{rf/L af]g; 9,017,843 16,345,931
s'n hDdf 98,493,251 88,328,298
$=#& cGo ;+rfng vr{

;+rfnssf] ;]jf z'Ns 720,500 614,000
;+rfns ;+jlGwt vr{ 31,300 279,544
n]vfk/LIf0f z'Ns 475,000 339,000
cGo n]vfk/LIf0f ;DalGw vr{x? 413,829 385,653
Joj;flos / sfg'gL vr{ 1,816,004 226,000
sfof{no Joj:yfkg vr{ -$=#&=!_ 32,231,201 27,928,974
;+rfng k§f vr{ 13,335,638 8,408,420
nufgL ;DklQsf] ;+rfng vr{ - -
;+:yfut ;fdflhs bfloTj vr{ 1,398,054 809,824
cgl/o; (Onerous) k§f Joj:yf - -
cGo M 6,872,282 7,136,017
hDdf 57,293,809 46,127,432
206
$=#&=! sfof{no Joj:yfkg vr{
kfgL tyf lah'nL vr{ 2,350,020 2,410,938
dd{t vr{
s= ejg 112,689 -
v= afxg 502,128 511,507
u= sDKo'6/ tyf pks/0f 16,110 34,062
3= sfo{no pks/0f tyf kmlg{r/ 530,134 267,951
ª= cGo 418,254 512,522
ladf z'Ns 1,301,881 796,894
x'nfs, b'/;+rf/, km]S; 1,053,183 988,860
d;nGb tyf 5kfO{ 3,710,088 3,685,673
kqklqsf tyf k':ts 93,360 110,403
lj1fkg 510,040 660,595
rGbf 205 850
;'/If0f vr{ 8,993,612 7,412,971
lgIf]k ;'/If0f vr{ 3,186,676 3,471,605
e|d0f eQf / vr{ 222,504 352,810
dgf]/~hg vr{÷Jofkfl/s k|aGwg 243,757 219,231
;fwf/0f ;ef ;DaGwL vr{ 920,324 430,222
cGoM
s= OG6/g]6 3,719,118 2,036,647
v= O{Gwg vr{ 1,116,218 1,512,683
u= Jofkfl/s k|aGwg vr{ 435,263 585,695
3= 9'jfgL vr{ 26,740 39,727
ª= sfo{no lrof tyf vfhf vr{ 962,065 1,003,067
r= sfof{no ;/;kmfO{ vr{ 1,491,224 734,160
5= aflif{s pT;j vr{ 315,608 149,898
hDdf 32,231,201 27,928,974
$=#* x|f; s6\6L / kl/iff]wg

;DklQ tyf ;fdfu|Ldf x\f; s6\6L 9,500,432 8,161,110
nufgL ;DklQdf x\f; s6\\6L - -
cd't{ ;DklQsf] kl/iff]wg 1,525,352 1,240,056
hDdf 11,025,783 9,401,166
$=#( u}/ ;+rfng cfDbfgL

ckn]vg ul/Psf] shf{sf] c;'nL - -
cGo cfDbfgL -
hDdf - -
207
$=$) u}/ ;+rfng vr{
shf{ ckn]vg - -
l/8G8];L (Redundancy) Joj:yf - -
k"gM;+/rgf vr{ - -
cGo vr{ - -
hDdf - -
$=$! cfos/ vr{

rfn' s/ vr{
o; jif{ 26,850,483 46,860,600
kl5Nnf] jif{x?sf] ;dfof]hg
:yug s/ vr{
cNksflng leGgtfx?sf] z'?jft / l/e;{n (774,450) (1,861,703)
s/ b/df kl/jt{g
klxn] n]vf+sg gul/Psf] s/ 3f6f
hDdf cfos/ vr{ 26,076,033 44,998,897
$=$!=! s/ vr{ / n]vf+sg gfkmfsf] ldnfg

s/ cl3sf] gfkmf 81,160,590 147,113,377
s/ #) k|ltztsf] b/n] 24,348,177 44,134,013
hf]8\g] M s/sf] lglDt 36fpg gldNg] vr{x?sf] s/df kg]{ c;/ 7,413,120 6,369,385
36fpg] M 5'6 cfDbfgLdf s/sf] c;/ (4,910,814) (4,133,483)
hf]8\g]÷36fpg] McGo a:t'x?sf] s/df c;/ - -
hDdf cfo s/ vr{ 26,850,483 46,369,915
k|efjsf/L s/ b/ 33.08% 31.52%
208
cf= j= @)&^÷&& sf] n]vfk/LIf0f ePsf] / n]vfk/LIf0f gePsf] ljQLo ljj/0fsf]
t'ngf
/sd ?= df
ljQLo cj:yfsf] ljj/0f leGgtfsf sf/0fx?
gul/Psf] ljQLo ljj/0f ul/Psf] ljQLo ljj/0f /sd k|ltztdf
;DklQx?
gub tyf gub ;fdfg 2,083,439,499 2,085,307,133 1,867,633 0.09% vftf ldnfg ubf{
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 308,320,750 308,368,604 47,853 0.02% vftf ldnfg ubf{
- - - - -
df}Hbft
8]l/e]l6e -Jo"TkGg_ ljQLo pks/0f - - - - -
cGo Jofkfl/s ;DklQx? - - - - -
a}+s tyf ljQLo ;+:yfx?nfO{ shf{ ;fk6L 240,800,628 240,800,628 - 0.00%
u|fxsnfO{ shf{ tyf ;fk6L 5,000,987,648 4,989,360,697 (11,626,951) -0.23% NFRS cg';f/sf] ;dfof]hg
lwtf]kqdf nufgL 44,696,741 44,696,741 - 0.00%
rfn' s/ ;DklQ 4,373,478 4,330,616 (42,861) -0.98% NFRS cg';f/sf] ;dfof]hg
;lJ;8/L -;xfos_sDkgLdf nufgL - - - - -
;DjGw sDkgLdf nufgL - - - - -
nufgL ;DklQx? 14,914,641 14,914,641 - 0.00%
;DklQ / pks/0f 121,555,432 121,610,421 54,989 0.05% NFRS cg';f/sf] ;dfof]hg
VoftL tyf cd't{ ;DklQ 5,944,759 5,944,759 - 0.00% -
:yug s/ ;DklQ - 3,500,174 3,500,174 100.00%
cGo ;DklQ 33,525,180 34,240,710 715,529 2.13% k'gM alu{s/0f ubf{
hDdf ;DklQ 7,858,558,756 7,853,075,122 (5,483,635) -0.07%
209
210
k"FhL tyf bfloTjx?
a}+s tyf ljQLo ;+:yfnfO{ ltg{ af+sL 70,019,961 70,019,961 - 0.00%
g]kfn /fi6« a}+snfO{ ltg{ af+sL - - - - -

8]l/e]l6e -Jo"TkGg_ ljQLo pks/0fx? - - - - -
u|fxsaf6 lgIf]k bfloTj 6,980,738,852 6,980,738,852 - 0.00%
;fk6L - - - - -
PgPdla a}+s lnld6]8

rfn' s/ bfloTj - - - - -
Joj:yf - - - - -
:yug s/ bfloTj 3,585,826 - (3,585,826) -100.00% u0fgf gul/Psf]
cGo bfloTj 59,493,213 62,488,735 2,995,522 5.04% k'gM alu{s/0f ubf{
hf/L ul/Psf] C0f kq - - - - -
;'/If0f g/flvPsf] ;xfos cfjlws bfloTj - - - - -

s'n bfloTj 7,113,837,851 7,113,247,548 (590,304) -0.01%
k"FhL
z]o/ k"FhL 584,430,000 584,430,000 - 0.00%
z]o/ lk|ldod - - - - -
g]=/f=a}= cg';f/ cfiff9 kl5 c;f]
;+lrt gfkmf 33,806,709 30,082,377 (3,724,332) -11.02% h ;Dd k|fKt AofhnfO{ cfodf
u0fgf ubf{
hu]8f 126,484,196 125,315,197 (1,168,999) -0.92% cfodf km/s k/]sf]n]
z]o/ wgLx?nfO{ jf+8kmf+8 ug]{ s'n OlSj6L 744,720,905 739,827,574 (4,893,331) -0.66%
hDdf bfloTj / k"FhL 7,858,558,756 7,853,075,122 (5,483,635) -0.07%

gfkmf jf leGgtfsf
gul/Psf] ljQLo ul/Psf] ljQLo
gf]S;fgsf] ljj/0f /sd k|ltztdf sf/0fx?
ljj/0f ljj/0f
Jofh cfDbfgL 736,169,408 733,948,572 (2,220,837) -0.30% NFRS cg';f/sf]
;dfof]hg
Jofh vr{ 471,973,312 471,973,312 - 0.00%
v'b Jofh cfDbfgL 264,196,096 261,975,259 (2,220,837) -0.84%
z'Ns tyf sldzg cfo 41,781,454 41,915,794 134,340 0.32% k'gM alu{s/0f ubf{
z'Ns tyf sldzg vr{ 498,251 498,251 - 0.00%
v'b z'Ns / 41,283,202 41,417,543 134,340 0.33%
sldzg cfo
cGo ;+rfng cfDbfgL 1,725,775 1,686,775 (38,999) -2.26% ;dfof]hg ul/Psf]
hDdf ;+rfng cfo 307,205,073 305,079,577 (2,125,496) -0.69%
shf{sf] Iflt k|ef/÷ 48,430,744 57,106,144 8,675,400 17.91% n]vfk/LIf0f cg';f/
-ljkoo{_ tyf cGo xfgL
v'b ;+rfng cfo 258,774,329 247,973,434 (10,800,895) -4.17%
sd{rf/L vr{ 99,366,507 98,493,251 (873,256) -0.88% NFRS cg';f/sf]
;dfof]hg
cGo ;+rfng vr{ 66,405,445 68,319,592 1,914,147 2.88% k'gM alu{s/0f ubf{
;+rfng gfkmf 93,002,377 81,160,590 (11,841,787) -12.73%
u}/ ;+rfng cfDbfgL - - - - -
cfo s/ cl3sf] gfkmf 93,002,377 81,160,590 (11,841,787) -12.73% NFRS cg';f/
sf] ;dfof]hg tyf
cfodf km/s
cfos/ vr{ 33,024,489 26,076,033 (6,948,456) -21.04% NFRS cg';f/
sf] ;dfof]hg tyf
cfodf km/s
o; cjlwsf] gfkmf 59,977,888 55,084,557 (4,893,331) -8.16% -
cGo lj:t[t cfDbfgL 842,275 842,275 - 0.00% -
hDdf lj:t[t cfDbfgL 60,820,163 55,926,833 (4,893,331) -8.05% -
af8\g of]Uo gfkmf
o; cjlwsf] gfkmf 59,977,888 55,084,557 (4,893,331) -8.16% NFRS cg';f/
sf] ;dfof]hg tyf
cfodf km/s
36a9 M g]=/f=a}= 28,742,723 28,196,269 (546,454) -1.90% NFRS cg';f/
lgb]{lzsf adf]lhd lgofds sf] ;dfof]hg tyf
;dfof]hg cfodf km/s
lgofds ;dfof]hg kl5sf] 31,235,165 26,888,288 (4,346,877) -13.92% NFRS cg';f/
gfkmf sf] ;dfof]hg tyf
cfodf km/s
211
d'Vo ;"rf°x?
/sd ?= df
ljj/0f ;"rf° cf=j= @)&@÷&# cf=j= @)&#÷&$ cf=j= @)&$÷&% cf=j= @)&%÷&^ cf=j= @)&^÷&&
v'b gfkmf÷s'n cfDbfgL k|ltzt k|ltzt 29=19 22=14 15=33 34=05 7=08
k|lt z]o/ cfDbfgL ?= 25=54 20=57 14=60 19=22 9=43
k|lt z]o/ ahf/ d"No ?= 571 271 197 192 283
d"No cfDbfgL cg'kft -PE Ratio_ cg'kft 22=36 13=18 13=49 9=99 30=03
z]o/ k"FhLdf nfef+z -af]g; ;lxt_ k|ltzt 26=32 16=88 11=29 16 –
z]o/ kF"hLdf gub nfef+z e'QmfgL k|ltzt 1=58 1=1=8 7=91 6 –
Aofh cfDbfgL÷shf{ tyf ;fk6 k|ltzt 12=45 13=34 13=43 13=56 13=91
sd{rf/L vr{÷s'n ;+rfng vr{ k|ltzt 53=63 48=14 53=44 61=77 59=04
s'n lgIf]k tyf ;fk6Ldf Jofh vr{ k|ltzt 4=78 4=87 6=40 8=11 6=69
;6xL 36a9 cfDbfgL÷s'n cfDbfgL k|ltzt – – – – –
sd{rf/L af]g;÷s'n sd{rf/L vr{ k|ltzt 35=10 28=20 20=59 18=51 9=16
v'b gfkmf÷shf{ ;fk6 k|ltzt 3=93 3=14 2=13 2=11 1=03
s'n shf{÷lgIf]k k|ltzt 73=19 69=26 71=88 86=59 75=50
s'n ;+rfng vr{÷s'n ;DklQ k|ltzt 2=10 2=27 2=29 2=14 2=12
hf]lvd efl/t ;DklQdf kF"hL
sf]ifsf] kof{Kttf
s_ k|fylds k"hL k|ltzt 13=80 15=75 14=01 11=81 12=80
-v_ k'/s k"FhL k|ltzt 0=93 0=94 0=80 0=82 0=99
-u_ s'n k"FhL sf]if k|ltzt 14=72 16=69 14=81 12=63 13=79
t/ntf -CRR_ cg'kft 26=11 31=63 28=83 27=40 24=50
s'n lgis[o shf{÷s'n shf{ cg'kft 0=99 1=94 1=96 0=06 1=63
v'b lgis[o shf{÷s'n shf{ k|ltzt 0=41 0=11 0=04 0=01 0=01
Aofh b/ cGt/ (Weighted Average k|ltzt 8=37 7=04 5=60 5=45 5=43
Interest Rate Spread)
;DklQdf k|ltkmn k|ltzt 0=03 0=02 0=02 1=79 0=70
OlSj6Ldf k|ltkmn k|ltzt 22=33 15=75 14=32 15=05 7=45
s'n vr{÷s'n cfDbfgL k|ltzt 86=66 70=03 78=14 78=14 89=56
s'n sd{rf/L vr{÷
?= 432,855 395,295 592,807 635,455 708,585
s'n sd{rf/L ;+Vof
v'b gfkmf÷s'n sd{rf/L ;+Vof ?= 810,466 969,034 685,332 734,637 396,292
a's g]6jy{÷z]o/ ;+Vof ?= 143 131 119 134 127
s'n z]o/ ;+Vof 1,980,000 3,465,000 5,060,000 5,313,000 5,844,300
s'n sd{rf/L ;+Vof 78 120 149 139 139
zfvf ;+Vof ;+Vof 9 13 13 15 17
Pl6Pd ;+Vof ;+Vof 2 2 2 2 2
212
Notes to the financial statement for the year ended
31 Asar, 2077
1. Reporting Entity 2.2. Approval of Financial Statements
Kanchan Development Bank Limited (“KDBL” or “the Bank”) is The approval of financial statements accompanied with notes
a limited liability company domiciled in Nepal which has been to the financial statements have been adopted by the Board
in operation in Nepal since 2009. The Bank is registered with of Directors in its meeting and the Board acknowledges
the Office of Company Registrar as a public limited company the responsibility of preparation of financial statements of
and carries out banking activities in Nepal under the license the Bank. The approved financial statements have been
from Nepal Rastra Bank as Class “Kha” licensed institution. It’s recommended for approval by the shareholders in the
registered, and head office is at Bhimdatta-04, Kanchanpur, forthcoming annual general meeting of the Bank.
Mahendranagar, Nepal.
2.3. Functional and Presentation Currency
The Bank offers banking services as licensed of banking
products and services including loans and advances, The financial statements are presented in Nepalese Rupees
deposits, trade finance etc. to wide range of clients (NPR) which is the Bank’s functional currency. All financial
encompassing individuals, corporates, etc. as authorized by information presented in NPR has been rounded to the
the Nepal Rastra Bank (Central Bank of Nepal). nearest rupee except where indicated otherwise.
The Bank is listed on Nepal Stock Exchange and its stock 2.4. Use of Estimates, Assumptions and Judgments
symbol is “KADBL” The Bank, under NFRS, is required to apply accounting
policies to most appropriately suit its circumstances and
1.1. Subsidiaries
operating environment. Further, the Bank is required to
The bank does not have any subsidiaries company during the make judgments in respect of items where the choice of
reporting period. specific policy, accounting estimate or assumption to be
followed could materially affect the financial statements. This
2. Basis of Preparation may later be determined that a different choice could have
The financial statements of the Bank have been prepared been more appropriate.
on accrual basis of accounting in accordance with Nepal
The accounting policies have been included in the relevant
Financial Reporting Standards (NFRS) as published by the
notes for each item of the financial statements and the effect
Accounting Standards Board (ASB) Nepal and pronounced by
and nature of the changes, if any, have been disclosed.
The Institute of Chartered Accountants of Nepal (ICAN) and in
the format issued by Nepal Rastra Bank in Directive No. 4 of The NFRS requires the Bank to make estimates and
NRB Directives, 2076. assumptions that will affect the assets, liabilities, disclosure of
contingent assets and liabilities, and profit or loss as reported
The financial statements comprise the Statement of Financial
in the financial statements. The Bank applies estimates
Position, Statement of Profit or Loss and Statement of Other
in preparing and presenting the financial statements and
Comprehensive Income shown in a single statement, the
such estimates and underlying assumptions are reviewed
Statement of Changes in Equity, the Statement of Cash Flows
periodically. The revision to accounting estimates are
and the Notes to the Accounts.
recognized in the period in which the estimates are revised
2.1. Statement of Compliance and are applied prospectively.
The financial statements have been prepared and approved Disclosures of the accounting estimates have been included
by the Board of Directors in accordance with Nepal Financial in the relevant sections of the notes wherever the estimates
Reporting Standards (NFRS) and as published by the have been applied along with the nature and effect of changes
Accounting Standards Board (ASB) Nepal and pronounced by of accounting estimates, if any.
The Institute of Chartered Accountants of Nepal (ICAN) and in
the format issued by Nepal Rastra Bank in Directive No. 4 of 2.4.1. Going Concern
NRB Directives, 2076. The financial statements are prepared on a going concern
basis, as the Board of the Bank is satisfied that the Bank has
These policies have been consistently applied to all the years
the resources to continue in business for the foreseeable
presented except otherwise stated.
future. In making this assessment, the Board of Directors
213
have considered a wide range of information relating to The carve-out is optional and has been provided for the FY
present and future conditions, including future projections of 2017-18, 2018-19 & extended upto financial year 2019-20 vide
profitability, cash flows and capital resources. notice of ICAN dated 2077/05/03. Accordingly, the bank has
opted the carve-out.
2.5. Changes in Accounting Policies
The bank has changed its accounting policies when required 2.6. New Standards in issue but not yet effective
to ensure compliance with NFRS. The effect of change in For the reporting of financial instruments, NAS 32 Financial
accounting policies at the date of transition has been given to Instruments, Presentation, NAS 39 Financial Instruments
the retained earning & reserves if applicable. Recognition and Measurements and NFRS 7 Financial
Instruments – Disclosures have been applied. NRFS 9 has
2.5.1. Reporting Pronouncements been complied for the classification of Financial Instruments.
The Bank has, for the preparation of financial statements, A number of new standards and amendments to the existing
adopted the NFRS pronounced by ASB as effective on standards and interpretations have been issued by IASB after
September 13, 2013. The NFRS conform, in all material the pronouncements of NFRS with varying effective dates.
respect, to International Financial Reporting Standards Those become applicable when ASB Nepal incorporates
(IFRS) as issued by the International Accounting Standards them within NFRS.
Board (IASB).
However, the Institute of Chartered Accountants of Nepal 2.7. New Standards and Interpretations Not
(ICAN) vide its notice dated 20 September 2018 has resolved adapted
that Carve-outs in NFRS with Alternative Treatment and The following amendments are not mandatory for 2020 and
effective period shall be provided to the Banks and Financial have not been early adopted by the bank. The Bank is still
Institutions regulated by NRB on the specific recommendation currently assessing the detailed impact of these amendments
of Accounting Standard Board (ASB). The bank has availed
the Carve-outs applicable for the financial year 2019-20, 2.7.1. IFRS 9 ‘Financial Instruments’-Impairment
details of which is mentioned as under. IFRS 9 ‘Financial Instruments’ was issued by the IASB in July
2014 and effective internationally for the financials beginning
2.5.2. NAS 39: Financial Instruments: Recognition on or after 1 January 2018. Accounting Standard Board of
and Measurement Nepal endorsed NFRS 9 Financial Instruments with some
• Impracticability to determine transaction cost of all previous exceptions, mainly in the Impairment. Currently, Incurred
years which is the part of effective interest rate Loss Model as specified in NAS 39 is used. The requirement
of IFRS 9 is Expected Credit Loss Model.
In para 9, The effective interest rate is the rate that exactly
discounts estimated future cash payments or receipts Expected Credit Loss Model (ECL) of Impairment
through the expected life of the financial instrument or, when
The Expected Credit Loss (ECL) model is a forward-looking
appropriate, a shorter period to the net carrying amount of
model. The ECL estimates are unbiased, probability-
the financial asset or financial liability. When calculating the
weighted, and include supportable information about past
effective interest rate, an entity shall estimate cash flows
events, current conditions, and forecasts of future economic
considering all contractual terms of the financial instrument
conditions.
(for example, prepayment, call and similar options) but shall
not consider future credit losses. The calculation includes Under the general approach, IFRS 9 recognizes three
all fees and points paid or received, unless it is immaterial stage approaches to measure expected credit losses and
or impracticable to determine reliably, between parties to recognized interest income.
the contract that are an integral part of the effective interest Stage 1 : 12-month ECL – No significantly increased credit
rate (see NAS 18 Revenue), transaction costs and all other risk Financial instruments that have not had a significant
premiums or discounts. There is a presumption that the cash increase in credit risk since initial recognition require, at
flows and the expected life of a group of similar financial initial recognition a provision for ECL associated with the
instruments can be estimated reliably. However, in those probability of default events occurring within the next 12
rare cases when it is not possible to estimate reliably the months (12-month ECL). For those financial assets with
cash flows or the expected life of a financial instrument a remaining maturity of less than 12 months, a Probability
(or group of financial instruments), the entity shall use the of Default (PD) is used that corresponds to the remaining
contractual cash flows over the full contractual term of the maturity. Interest will be calculated on the gross carrying
financial instrument (or group of financial instruments). amount of the financial asset before adjusting for ECL
214
Stage 2 : Lifetime ECL – Significantly increased credit risk recognize a right-of-use asset representing its right to use
in the event of a significant increase in credit risk since initial the underlying leased asset and a lease liability representing
recognition, a provision is required for the lifetime ECL its obligation to make lease payments. The main reason
representing losses over the life of the financial instrument for this change is that this approach will result in a more
(lifetime ECL). comparable representation of a lessee’s assets and liabilities
in relation to other companies and, together with enhanced
Interest income will continue to be recognized on a gross
disclosures, will provide greater transparency of a lessee’s
basis.
financial leverage and capital employed. The standard
Stage 3: Lifetime ECL – Defaulted Financial instruments permits a lessee to choose either a full retrospective or a
that move into Stage 3 once credit impaired and purchases modified retrospective transition approach.
of credit impaired assets will require a lifetime provision.
Interest income will be calculated based on the gross carrying 2.8. Discounting
amount of the financial asset less ECL Discounting has been applied where assets and liabilities are
The management is still assessing the potential impact on non-current, and the impact of the discounting is material.
its financial statements, if Expected Credit Loss (ECL) model
is introduced. 3. Significant Accounting Policies
3.1. Basis of Measurement
2.7.2. IFRS-15: Revenue from contract with
customers: The financial statements have been prepared on historical
cost basis except for the following material items in the
The IASB issued a new standard for revenue recognition
statement of financial position:
which overhauls the existing revenue recognition standards.
The standard requires the following five step model • Financial instruments at fair value through profit or loss are
framework to be followed for revenue recognition: measured at fair value
• Identification of the contracts with the customer • The liability for defined benefit obligations is recognized
as the present value of the defined benefit obligation less
• Identification of the performance obligations in the contract
the net total of the plan assets, plus unrecognized actuarial
• Determination of the transaction price gains, less unrecognized past service cost and unrecognized
actuarial losses.
• Allocation of the transaction price to the performance
obligations in the contract (as identified in step ii)
3.2. Basis of Consolidation
• Recognition of revenue when the entity satisfies a The bank does not have any subsidiaries & group company
performance obligation. so the disclosure in this section is not applicable.
The new standard would be effective for annual periods
starting from 1 January 2018 and early application is allowed. 3.3. Cash and Cash equivalent
The management is assessing the potential impact on its Cash and cash equivalents include cash in hand, balances with
financial statements resulting from application of IFRS 15. B/FIs, money at call & short notice and highly liquid financial
assets with original maturities of three months or less from
IFRS 15 Revenue from contract with customers has not yet
the acquisition dates that are subject to an insignificant risk
been adopted by the Accounting Standard Board of Nepal.
of changes in their fair value and are used by the Bank in the
management of its short-term commitments.
2.7.3. IFRS 16 ‘Leases’
IFRS 16 ‘Leases’ is effective for annual periods beginning Cash and cash equivalents are carried at amortized cost in
on or after 1 January 2019. IFRS 16 is the new accounting the statement of financial position.
standard for leases and will replace IAS 17 ‘Leases’ and
IFRIC 4 ‘Determining whether an Arrangement contains a 3.4. Financial Assets and Financial Liabilities
Lease’. The new standard removes the distinction between A. Recognition
operating or finance leases for lessee accounting, resulting
The Bank initially recognizes a financial asset or a financial
in all leases being treated as finance leases. All leases will
liability in its statement of financial position when, and only
be recognized on the statement of financial position with the
when, it becomes party to the contractual provisions of the
optional exceptions for short-term leases with a lease term
instrument. The Bank initially recognize loans and advances &
of less than 12 months and leases of low-value assets (for
deposits and issued on the date that they are originated which
example mobile phones or laptops). A lessee is required to
215
is the date that the Bank becomes party to the contractual II. Financial Liabilities
provisions of the instruments. Investments in equity
The Bank classifies its financial liabilities, other than financial
instruments, bonds, debenture, Government securities, NRB
guarantees and loan commitments, as follows;
bond or deposit auction, reverse repos, outright purchase
are recognized on trade date at which the Bank commits • Financial Liabilities at Fair Value through Profit or Loss
to purchase/ acquire the financial assets. Regular way Financial liabilities are classified as fair value through
purchase and sale of financial assets are recognized on trade profit or loss if they are held for trading or are designated
date at which the Bank commits to purchase or sell the asset. at fair value through profit or loss. Upon initial recognition,
transaction costs are directly attributable to the acquisition
B. Classification
are recognized in Statement of Profit or Loss as incurred.
I. Financial Assets Subsequent changes in fair value is recognized at profit or
The Bank classifies the financial assets as subsequently loss
measured at amortized cost or fair value on the basis of the • Financial Liabilities measured at amortized cost
Bank’s business model for managing the financial assets
and the contractual cash flow characteristics of the financial All financial liabilities other than measured at fair value
assets. though profit or loss are classified as subsequently measured
at amortized cost using effective interest rate method.
The two classes of financial assets are as follows;
C. Measurement
i. Financial assets measured at amortized cost
The Bank classifies a financial asset measured at amortized i. Initial Measurement
cost if both of the following conditions are met: A financial asset or financial liability is measured initially at
fair value plus or minus, for an item not at fair value through
• The asset is held within a business model whose objective
profit or loss, transaction costs that are directly attributable
is to hold assets in order to collect contractual cash flows and
to its acquisition or issue. Transaction cost in relation to
• The contractual terms of the financial asset give rise on financial assets and liabilities at fair value through profit or
specified dates to cash flows that are solely payments of loss are recognized in Statement of Profit or Loss.
principal and interest on the principal amount outstanding.
ii. Subsequent Measurement
ii. Financial asset measured at fair value A financial asset or financial liability is subsequently
Financial assets other than those measured at amortized measured either at fair value or at amortized cost based on
cost are measured at fair value. Financial assets measured at the classification of the financial asset or liability. Financial
fair value are further classified into two categories as below: asset or liability classified as measured at amortized cost
is subsequently measured at amortized cost using effective
• Financial assets at fair value through profit or loss.
interest rate method.
Financial assets are classified as fair value through profit or
The amortized cost of a financial asset or financial liability is
loss (FVTPL) if they are held for trading or are designated
the amount at which the financial asset or financial liability is
at fair value through profit or loss. Upon initial recognition,
measured at initial recognition minus principal repayments,
transaction cost is directly attributable to the acquisition
plus or minus the cumulative amortization using the effective
are recognized in profit or loss as incurred. Such assets are
interest method of any difference between that initial amount
subsequently measured at fair value and changes in fair
and the maturity amount, and minus any reduction for
value are recognized in Statement of Profit or Loss.
impairment or un-collectability.
• Financial assets at fair value through other comprehensive
Financial assets classified at fair value are subsequently
income
measured at fair value. The subsequent changes in fair value
Investment in an equity instrument that is not held for trading of financial assets at fair value through profit or loss are
and at the initial recognition, the Bank makes an irrevocable recognized in Statement of Profit or Loss whereas of financial
election that the subsequent changes in fair value of the assets at fair value through other comprehensive income are
instrument is to be recognized in other comprehensive recognized in other comprehensive income.
income are classified as financial assets at fair value though
other comprehensive income. Such assets are subsequently
measured at fair value and changes in fair value are
recognized in other comprehensive income.
216
3.4.1. De-recognition Level 2 valuations are those with quoted prices for similar
De-recognition of Financial Assets instruments in active markets or quoted prices for identical
or similar instruments in inactive markets and financial
The Bank derecognizes a financial asset when the contractual instruments valued using models where all significant inputs
rights to the cash flows from the financial asset expire, or it are observable.
transfers the rights to receive the contractual cash flows in a
transaction in which substantially all the risks and rewards of Level 3 portfolios are those where at least one input, which
ownership of the financial asset are transferred or in which could have a significant effect on the instrument’s valuation,
the Bank neither transfers nor retains substantially all the is not based on observable market data.
risks and rewards of ownership and it does not retain control When available, the Bank measures the fair value of an
of the financial asset. instrument using quoted prices in an active market for that
Any interest in such transferred financial assets that qualify instrument. A market is regarded as active if quoted prices
for de-recognition that is created or retained by the Bank is are readily and regularly available and represent actual
recognized as a separate asset or liability. On de-recognition and regularly occurring market transactions on an arm’s
of a financial asset, the difference between the carrying length basis. If a market for a financial instrument is not
amount of the asset (or the carrying amount allocated to active, the Bank establishes fair value using a valuation
the portion of the asset transferred), and the sum of (i) the technique. Valuation techniques include using recent arm’s
consideration received (including any new asset obtained length transactions between knowledgeable, willing parties
less any new liability assumed) and (ii) any cumulative gain (if available), reference to the current fair value of other
or loss that had been recognized in other comprehensive instruments that are substantially the same, discounted cash
income is recognized in profit or loss. flow analyses.
In transactions in which the Bank neither retains nor transfers The best evidence of the fair value of a financial instrument
substantially all the risks and rewards of ownership of a at initial recognition is the transaction price – i.e. the fair
financial asset and it retains control over the asset, the Bank value of the consideration given or received. However, in
continues to recognize the asset to the extent of its continuing some cases, the air value of a financial instrument on initial
involvement, determined by the extent to which it is exposed recognition may be different to its transaction price. If such
to changes in the value of the transferred asset. fair value is evidenced by comparison with other observable
current market transactions in the same instrument
De-recognition of Financial Liabilities (without modification) or based on a valuation technique
A financial liability is derecognized when the obligation under whose variables include only data from observable markets,
the liability is discharged or canceled or expired. Where an then the difference is recognized in profit or loss on initial
existing financial liability is replaced by another from the recognition of the instrument. In other cases, the difference is
same lender on substantially different terms, or the terms not recognized in profit or loss immediately but is recognized
of an existing liability are substantially modified, such an over the life of the instrument on an appropriate basis or
exchange or modification is treated as a de-recognition of when the instrument is redeemed, transferred or sold, or the
the original liability and the recognition of a new liability. The fair value becomes observable.
difference between the carrying value of the original financial All unquoted equity investments are recorded at cost,
liability and the consideration paid is recognized in Statement considering the non-trading of promoter shares up to the
of Profit or Loss. date of balance sheet, the market price of such shares could
not be ascertained with certainty. Hence, these investments
3.4.2. Determination of Fair Value are recognized at cost net of impairment, if any.
Fair value is the amount for which an asset could be exchanged,
or a liability settled, between knowledgeable, willing parties 3.4.3. Impairment
in an arm’s length transaction on the measurement date. The At each reporting date the Bank assesses whether there is
fair value of a liability reflects its non-performance risk any indication that an asset may have been impaired. If such
The fair values are determined according to the following indication exists, the recoverable amount is determined.
hierarchy: A financial asset or a group of financial assets is impaired
and impairment losses are incurred if, and only if, there is
Level 1 fair value measurements are those derived from
objective evidence of impairment as a result of one or more
unadjusted quoted prices in active markets for identical
events occurring after the initial recognition of the asset (a
assets or liabilities.
loss event), and that loss event (or events) has an impact
217
on the estimated future cash flows of the financial asset or recognition of the asset. The amount of the loss is measured
group of financial assets that can be reliably estimated. as the difference between the asset’s carrying amount and
the deemed recoverable value of loan.
The Bank considers the following factors in assessing
objective evidence of impairment: Loans and advances to customers with significant value
(Top 50 borrowers representing from each 5 categories.)are
• Significant financial difficulties of the counterparties.
assessed for individual impairment test. The recoverable
• Breach of contract, such as a default or delinquency in value of loan is estimated on the basis of realizable value of
interest or principal payments. collateral and the conduct of the borrower/past experience of
• Granting special concession to the counterparties. the bank. Assets that are individually assessed and for which
no impairment exists are grouped with financial assets with
• Where the Bank consents to a restructuring of the obligation, similar credit risk characteristics and collectively assessed
resulting in a diminished financial obligation, demonstrated for impairment. The credit risk statistics for each group of the
by a material forgiveness of debt or postponement of loan and advances are determined by management prudently
scheduled payments. being based on the past experience. For the purpose of
• Probability of Bankruptcy or Restructuring of the collective assessment of impairment bank has categorized
counterparties. assets in to six broad products as follows:
• Others indicators like death of the counterparties, location i. Revolving Loan

could not be located etc
ii. Term Loan
The Bank considers evidence of impairment for loans and
iii. HP (Commercial Loans)
advances and held-to-maturity investment securities at both
a specific asset and collective level. All individually significant iv. Deprived sector Loans
loans and advances and held-to-maturity investment v. Others
securities are assessed for specific impairment. Those
If, in a subsequent year, the amount of the estimated
found not to be specifically impaired are then collectively
impairment loss increases or decreases because of an event
assessed for any impairment that has been incurred but not
occurring after the impairment was recognized, the previously
yet identified.
recognized impairment loss is increased or reduced by
Loans and advances and held-to-maturity investment adjusting the other reserves and funds (impairment reserve)
securities that are not individually significant are collectively in other comprehensive income and statement of changes in
assessed for impairment by grouping together loans and equity. If a future write–off is later recovered, the recovery is
advances and held-to-maturity investment securities with credited to the ’Income Statement’.
similar risk characteristics. Impairment test is done on
As per Loan Loss Provision of Nepal Rastra Bank
annual basis for trade receivables and other financial assets
based on the internal and external indication observed. Loan loss provisions in respect of non-performing loans and
advances are based on management’s assessment of the
In assessing collective impairment, the Bank uses statistical
degree of impairment of the loans and advances, subject to
modeling of historical trends of the probability of default,
the minimum provisioning level prescribed in relevant NRB
the timing of recoveries and the amount of loss incurred,
guidelines. Provision is made for possible losses on loans
adjusted for management’s judgment as to whether current
and advances including bills purchased at 1% to 100% on the
economic and credit conditions are such that the actual losses
basis of classification of loans and advances, overdraft and
are likely to be greater or less than suggested by historical
bills purchased in accordance with NRB directives.
trends. Default rates, loss rates and the expected timing of
future recoveries are regularly benchmarked against actual Policies Adopted
outcomes to ensure that they remain appropriate.
As per the Carve out notice issued by ICAN, the Bank has
• Impairment losses on assets measured at amortized cost measured impairment loss on loan and advances as the
higher of amount derived as per norms prescribed by Nepal
As per NAS 39
Rastra Bank for loan loss provision and amount determined
Financial assets carried at amortized cost (such as amounts as per paragraph 63 of NAS 39.
due from Banks, loans and advances to customers as well as
• Impairment of investment in equity instrument classified as
held–to–maturity investments is impaired, and impairment
fair value through other comprehensive income
losses are recognized, only if there is objective evidence as
a result of one or more events that occurred after the initial Where objective evidence of impairment exists for available-
218
for-sale financial assets, the cumulative loss (measured as The Bank adopts cost model for entire class of property and
the difference between the amortized cost and the current equipment. Neither class of the property and equipment
fair value, less any impairment loss on that financial asset are not measured at revaluation model nor is their fair
previously recognized in the statement of profit or loss) is value measured at the reporting date. The items of property
reclassified from equity and recognized in the profit or loss. A and equipment are measured at cost less accumulated
significant or prolonged decline in the fair value of an equity depreciation and any accumulated impairment losses.
security below its cost is considered, among other factors
Purchased software that is integral to the functionality of the
in assessing objective evidence of impairment for equity
related equipment is capitalized as part of that equipment.
securities.
Subsequent expenditure is capitalized if it is probable that
If, in a subsequent period, the fair value of a debt instrument
the future economic benefits from the expenditure will flow
classified as available-for-sale increases and the increase
to the Bank. Ongoing repairs and maintenance to keep the
can be objectively related to an event occurring after the
assets in working condition are expensed as incurred. Any
impairment loss was recognized, the impairment loss is
gain or loss on disposal of an item of property and equipment
reversed through the statement of profit or loss. Impairment
(calculated as the difference between the net proceeds from
losses recognized in the profit or loss on equity instruments
disposal and the carrying amount of the item) is recognized
are not reversed through the profit or loss.
within other income in profit or loss.
3.5. Trading Assets Assets with a value of less than NPR 1,000 are charged
Trading assets and liabilities are those assets and liabilities off to revenue irrespective of their useful life in the year of
that the Bank acquires or incurs principally for the purpose purchase.
of selling or repurchasing in the near term or holds as part of
a portfolio that is managed together for short-term profit or B. Capital Work in Progress
position taking. Fixed assets under construction and cost of assets not ready
for use are shown as capital work in progress.
The bank does not have trading assets as on the reporting
date so the disclosure in this section is not applicable. The bank does not have a capital work in progress as on the
reporting date.
3.6. Derivatives Assets and Derivative Liabilities
The bank does not have trading assets as on the reporting C. Depreciation
date so the disclosure in this section is not applicable. Depreciation on other assets is calculated using the straight-
line method to allocate their cost to their residual values over
3.7. Property and Equipment their estimated useful life as per management judgment as
follows:
A. Recognition and Measurement
The cost of an item of property and equipment shall be Group Useful Life (In Years)
recognized as an asset, initially recognized at cost, if, and Computer 6
only if: Furniture& Fittings 10
• it is probable that future economic benefits associated with Office Equipment 10

the item will flow to the entity; and Vehicle 10
• The cost of the item can be measured reliably. Building 30

Leasehold Lower of 15 Years or Lease Period
• Cost includes expenditure that is directly attributable to the
acquisition of the asset. The cost of self-constructed assets
D. De-recognition
includes the following:
The carrying amount of Property and Equipment shall be
• the cost of materials and direct labor;
derecognized on disposal or when no future economic
• any other costs directly attributable to bringing the assets to benefits are expected from its use or disposal. The gain or
a working condition for their intended use; loss arising from the de-recognition of an item of property
• when the Bank has an obligation to remove the asset or and equipment shall be included in profit or loss when the
restore the site, an estimate of the costs of dismantling and item is derecognized (unless on a sale & lease back).The gain
removing the items and restoring the site on which they are shall not be classified as revenue.
located; and
Depreciation method, useful lives and residual value are
• Capitalized borrowing costs. reviewed at each reporting date and adjusted, if any.
219
3.8. Intangible Assets/ Goodwill enacted or substantively enacted at the reporting date, and
Goodwill any adjustment to tax payable in respect of previous years.
Current tax payable also includes any tax liability arising
The bank does not have goodwill as on the reporting date. from the declaration of dividends.
Acquired Intangible Assets
B. Deferred Tax
Intangible assets are initially measured at fair value, which
reflects market expectations of the probability that the future Deferred tax is recognized in respect of temporary differences
economic benefits embodied in the asset will flow to the Bank between the carrying amounts of assets and liabilities
and are amortized on the basis of their expected useful lives. for financial reporting purposes and the amounts used for
taxation purposes. Deferred income tax is determined using
Computer software tax rate applicable to the Bank as at the reporting date which
Acquired computer software licenses are capitalized on the is expected to apply when the related deferred income tax
basis of the costs incurred to acquire and bring to use the asset is realized or the deferred income tax liability is settled.
specific software. Costs associated with the development
Deferred tax assets are recognized where it is probable
of software are capitalized where it is probable that it will
that future taxable profit will be available against which the
generate future economic benefits in excess of its cost.
temporary differences can be utilized.
Computer software costs are amortized on the basis of
expected useful life. Costs associated with maintaining
3.11. Deposits, debts securities issued and
software are recognized as an expense as incurred.
subordinated liabilities
At each reporting date, these assets are assessed for
indicators of impairment. In the event that an asset’s carrying A. Deposits
amount is determined to be greater than its recoverable The Bank accepts deposits from its customers under saving
amount, the asset is written down immediately. account, current, term deposits and margin accounts which
allow money to be deposited and withdrawn by the account
Software is amortized on a straight-line basis in profit or loss
holder. These transactions are recorded on the bank›s books,
over its estimated useful life, from the date that it is available
and the resulting balance is recorded as a liability for the
for use. The estimated useful life of software for the current
Bank and represents the amount owed by the Bank to the
and comparative periods is five years. Software assets with
customer.
costs less than Rs. 1,000 are charged off on purchases as
revenue expenditure. B. Debt Securities Issued
Amortization methods, useful lives and residual values are It includes debentures, bonds or other debt securities issued
reviewed at each reporting date and adjusted if appropriate. by the Bank. Bank does not have any debt securities issued
as on the reporting date.
3.9. Investment Property/Non-Current Assets Held
for Sale C. Subordinated Liabilities
Investment Property Subordinated liabilities are those liabilities which at the event
The separate disclosure is made for investment property in of winding up are subordinate to the claims of depositors,
financials. The investment property was presented at cost. debt securities issued and other creditors. The bank does not
have any of such subordinated liabilities.
Non-Current Assets Held for Sale
The bank does not have any noncurrent assets held for sale 3.12. Provisions
as on the reporting date. The Bank recognizes a provision if, as a result of past event,
the Bank has a present constructive or legal obligation that
3.10. Income Tax can be reliability measured and it is probable that an outflow
Tax expense comprises current and deferred tax. Current tax of economic benefit will be required to settle the obligation.
and deferred tax are recognized in profit or loss except to the
A disclosure for contingent liability is made when there is
extent that they relate to items recognized directly in equity
a possible obligation or a present obligation that may but
or in other comprehensive income.
probably will not require an outflow of resources. When there
A. Current Tax is a possible obligation or a present obligation in respect of
which the likelihood of outflow of resources is remote, no
Current tax is the expected tax payable or recoverable
provision or disclosure is made.
on the taxable income or loss for the year, using tax rates
220
A provision for onerous contract is recognized when the impracticable to determine reliably, between parties to the
expected benefits to be derived by the Bank from a contract contract that are an integral part of the effective interest rate,
are lower than the unavoidable cost of meeting its obligation transaction costs and all other premiums or discounts.
under the contract.
B. Fees & Commission
Provisions are reviewed at each reporting date and adjusted
to reflect the current best estimate. If it is no longer probable Fees and commissions are recognized on an accrual basis
that an outflow of resources would be required to settle the when the service has been provided or significant act
obligation, the provision is reversed. Contingent assets are not performed whenever the benefit exceeds cost in determining
recognized in the financial statements. However, contingent such value. Whenever, the cost of recognizing fees and
assets are assessed continually and if it is virtually certain commissions on an accrual basis exceeds the benefit in
that an inflow of economic benefits will arise, the asset and determining such value, the fees and commissions are
related income are recognized in the period in which the charged off during the year.
change occurs.
C. Dividend Income
3.13. Revenue Recognition Dividend income is recognized when right to receive such
Revenue is the gross inflow of economic benefits during the dividend is established. Usually this is the ex-dividend date
period arising from the course of the ordinary activities of for equity securities. Dividends are presented in net trading
an entity when those inflows result in increases in equity, income, net income from other financial instruments at fair
other than increases relating to contributions from equity value through profit or loss or other revenue based on the
participants. Revenue is recognized to the extent it is probable underlying classification of the equity investment.
that the economic benefits will flow to the Bank and the
D. Net Trading Income
revenue can be reliably measured. Revenue is not recognized
during the period in which its recoverability of income is not Net trading income comprises gains less losses related to
probable. The Bank’s revenue comprises of interest income, trading assets and liabilities, and includes all realized and
fees and commission, cards income, remittance income, etc. unrealized fair value changes, interest, dividends and foreign
and the bases of incomes recognition are as follows: exchange differences.
Bank does not have such kind of income.
A. Interest Income
For income from loans and advances to customers, initial E. Net Income from other financial instrument at fair
charges are not amortized over the life of the loan and value through Profit or Loss
advances as the income so recognized closely approximates Net income from other financial instruments at fair value
the income that would have been derived under effective through profit or loss relates to non-trading derivatives
interest rate method. The difference is not considered held for risk management purposes that do not form part
material. The Bank considers that the cost of exact calculation of qualifying hedge relationships and financial assets and
of effective interest rate method exceeds the benefit that liabilities designated at fair value through profit or loss.
would be derived from such compliance. It includes all realized and unrealized fair value changes,
The effective interest method is a method of calculating the interest, dividends and foreign exchange differences.
amortized cost of a financial asset or a financial liability and Bank does not have such kind of income.
of allocating the interest income or interest expense over
the relevant period. The effective interest rate is the rate 3.14. Interest expense
that discounts estimated future cash payments or receipts Interest expense on all financial liabilities including deposits
through the expected life of the financial instrument or, are recognized in profit or loss using effective interest rate
when appropriate, a shorter period, to the net carrying method.
amount of the financial asset or financial liability. When
calculating the effective interest rate, the Bank estimates 3.15. Employees Benefits
cash flows considering all contractual terms of the financial
instrument (for example, prepayment options) but does not A. Short Term Employee Benefits
consider future credit losses. As per the Carve-out Notice Short term employee benefit obligations are measured on an
issued by ICAN, the calculation includes all fees paid or undiscounted basis and are expensed as the related service
received between parties to the contract that are an integral is provided. A liability is also recognized for the amount
part of the effective interest rate, transaction costs and expected to be paid under bonus required by the Bonus Act,
all other premiums or discounts unless it is immaterial or 2030 to pay the amount as a result of past service provided
221
by the employee and the obligation can be estimated reliably The Bank recognizes gains and losses on the curtailment
under short term employee benefits. or settlement of a defined benefit plan when the curtailment
or settlement occurs. The gain or loss on curtailment or
B. Short-term employee benefits include all the following settlement comprises any resulting change in the fair value
items (if payable within 12 months after the end of the of plan assets, any change in the present value of the defined
reporting period): benefit obligation, any related actuarial gains and losses and
• wages, salaries and social security contributions, any past service cost that had not previously been recognized.
• paid annual leave and paid sick leave, iii. Termination Benefits
• profit-sharing and bonuses and Termination benefits are recognized as an expense when the
Bank is demonstrably committed, without realistic possibility
• non-monetary benefits
of withdrawal, to a formal detailed plan to either terminate
employment before the normal retirement date, or to provide
C. Post-Employment Benefits
termination benefits as a result of an offer made to encourage
Post-employment benefit plan includes the followings; voluntary redundancy. Termination benefits for voluntary
i. Defined Contribution Plan redundancies are recognized as an expense if the Bank has
made an offer of voluntary redundancy, it is probable that the
A defined contribution plan is a post-employment benefit
offer will be accepted, and the number of acceptances can
plan under which the Bank pays fixed contributions into a
be estimated reliably. If benefits are payable more than 12
separate entity and has no legal or constructive obligation to
months after the reporting date, then they are discounted to
pay further amounts. Obligations for contributions to defined
their present value.
contribution plans are recognized as personnel expenses in
profit or loss in the periods during which related services are
3.16. Leases
rendered.
Lease payments under an operating lease shall be recognized
Contributions to a defined contribution plan that is due more as an expense on a straight-line basis over the lease term
than 12 months after the end of the reporting period in which unless either:
the employees render the service are discounted to their
present value. (a) Another systematic basis is more representative of the
time pattern of the user’s benefit even if the payments to the
All employees of the Bank are entitled to receive benefits lessors are not on that basis; or
under the provident fund, a defined contribution plan, in which
both the employee and the Bank contribute monthly at a pre- 3.17. Foreign Currency Translation
determined rate of 10% of the basic salary. The Bank does not The financial statements are presented in Nepalese Rupees
assume any future liability for provident fund benefits other (NPR).
than its annual contribution. The bank is considering 8.33% of
basic salary or gratuity as per bank’ policy whichever is more The bank does not have carried out foreign currency
beneficent to the employees. transactions during the reporting period.
ii. Defined Benefit plan 3.18. Financial guarantee and loan commitment
A defined benefit plan is a post-employment benefit plan Financial guarantees are contracts that require the Bank to
other than a defined contribution plan. The Bank’s net make specified payments to reimburse the holder for a loss
obligation in respect of defined benefit plans is calculated it incurs because a specified debtor fails to make payment
separately for each plan by estimating the amount of future when due in accordance with the terms of a debt instrument.
benefit that employees have earned in return for their service Loan commitments are firm commitments to provide credit
in the current and prior periods. That benefit is discounted to under pre-specified terms and conditions.
determine its present value. Any unrecognized past service
Loan commitment is the commitment where the Bank has
costs and the fair value of any plan assets are deducted.
confirmed its intention to provide funds to a customer or on
The Bank recognizes all actuarial gains and losses net of behalf of a customer in the form of loans, overdrafts, future
deferred tax arising from defined benefit plans immediately guarantees, whether cancellable or not, or letters of credit
in other comprehensive income and all expenses related to and the Bank has not made payments at the reporting date,
defined benefit plans in employee benefit expense in profit or those instruments are included in these financial statements
loss. as commitments.
222
3.19. Share Capital and Reserves Incremental costs directly attributable to the issue of an equity
The Bank classifies capital instruments as financial liabilities instrument are deducted from the initial measurement of the
or equity instruments in accordance with the substance of equity instruments considering the tax benefits achieved
the contractual terms of the instruments. Equity is defined as thereon.
residual interest in total assets of the Bank after deducting all The reserves include retained earnings and other statutory
its liabilities. Common shares are classified as equity of the reserves such as general reserve, capital redemption
Bank and distributions thereon are presented in statement of reserve, regulatory reserve, investment adjustment reserve,
changes in equity. staff training and development fund, CSR reserve etc.
Dividends on ordinary shares classified as equity are The amount transfer to regulatory reserve during the year is
recognized in equity in the period in which they are declared. as of the bank is as follows:
As at 31 As at 31
Particulars
Asar 2077 Asar 2076
Accrued Interest on Loans and Advances recognized as Income 93,60,145 42,91,745
Provision of Non - Banking Assets (Investment Property) 93,96,224 -

Deferred Tax Assets (7,28,196) 42,28,369
Actuary Losses (17,33,010) 36,52,020
Fair value adjustment of Equity Shares (6,41,704) 52,85,080

Bargain Gain - -
Total 1,56,53,459 1,74,57,215
3.20. Earnings per share including diluted macro, micro and departmental level risk that arise out of
The Bank presents basic and diluted earnings per share daily business operation as well as on periodic basis and are
(EPS) data for its ordinary shares. The basic EPS is calculated put to the oversight of Senior Management, Risk Management
by dividing the profit or loss attributable to ordinary Committee and the Board to discuss the reports thereon and
shareholders of the Bank by the weighted average number of issue instructions as appropriate.
ordinary shares outstanding during the period. Diluted EPS i. Risk Management Committee
is determined by adjusting the profit or loss attributable to
Board of Directors is the supreme authority of the Bank
ordinary shareholders and the weighted average number
and is responsible to frame and implement robust policies
of ordinary shares outstanding for the effects of all dilutive
and framework for effective compliance of regulation and
potential ordinary shares.
direction issued by the regulatory authority. BOD ensures
3.21. Segment Reporting the strategies, policies and procedure is in accordance with
the risk appetite/tolerance limit for effective management
The Bank is organized for management and reporting
of risk within the Bank. The board understands the nature
purposes into segments such as Retail Banking, Corporate
of risk of the bank, and periodically reviews reports on
Banking, Deprived Sector Banking, Treasury and Other
risk management, including policies and standards, stress
Banking. The segment results that are reported include
testing, liquidity and capital adequacy through the reporting
items directly attributable to a segment as well as those that
by the Risk Management Committee and the Asset- Liabilities
can be allocated on a reasonable basis. Unallocated items
Management Committee.
comprise mainly common assets, head office expenses, and
tax assets and liabilities. Pursuant to the NRB directive on corporate governance, the
Bank has established Risk Management Committee with
4. Disclosures and Additional Information well-defined terms of reference in line the NRB directive. At
least four meeting is conducted on annual basis however
4.1. Risk Management number of meeting can be increased as per the requirement.
The bank does not have a separate risk management The committee supervises overall risk management of
department considering the size of the organization. However the Bank broadly classified as liquidity risk, market risk,
the Assets & Liabilities Committee (ALCO) oversees global, operational risk and credit risk
223
ii. Risk Governance The Internal Audit monitors compliance with policies/
Bank has a policies and procedures to mitigate the risk at standards and the effectiveness of internal control
enterprises level arising to the bank and has inculcated risk structures across the Bank through regular audit. The audits
culture among the employees by establishing ownership observations are reported to the Chief Executive Officer and
mentality, capacity building programs, well defined job Business Heads for initiating immediate corrective measures.
responsibilities and inhabiting good ethical culture. Internal Audit reports are periodically forwarded to the Audit
Committee for review and the committee issues appropriate
Through its Risk Management Framework, the Bank seeks corrective action in accordance with the issue involved to the
to efficiently manage credit, market and liquidity risks respective department or branches.
which arise directly through the Bank’s activities as well as
operational, regulatory and reputational risks which arise as 4.1.1. Credit Risk
a normal consequence of any business undertaking.
Credit risk is the probability of loss of principle and reward
The Risk Management Committee is responsible for the associated with it due to failure of counterparty to meet its
establishment of, and compliance with, policies relating to contractual obligations to pay the Bank in accordance with
management risk, supply risk, production risk, demand risk agreed terms. The Credit Risk Monitoring and Reporting
and collection risk. Framework/ have been prepared in order to mitigate/
minimize the credit risk of the Bank through appropriate
The Assets and Liabilities Committee is responsible for the
monitoring and reporting framework established within the
management of capital and establishment of, and compliance
Bank.
with, policies relating to balance sheet management,
including management of liquidity, capital adequacy and Bank has implemented various System/ Policies/
interest rate exposure and tax exposure. Procedures/ Guidelines for the effective management of
Credit Risk. For the purpose of assessment of credit risk of
The bank’s risk governance structure is such that the
the bank, following activities were carried out:
responsibility for maintaining risk within the banks risk
blanket is cascaded down from the Board to the appropriate • Current system/ policies/ procedures/ guidelines
functional, client business, senior management and formulated were gone through;
committees. Information regarding material risk issues and
• Actual Exposure of credit limit product wise, segment wise
compliance with policies and standards is communicated
were checked against Risk Appetite, tolerance limit mentioned
through the business, functional, senior management and
in Respective Product Paper Guidelines, Credit Policy and
committees.
Credit Risk Management Policy;
iii. Internal Control • Review of various reports prepared by the Departments
The Board is responsible for ensuring the Bank has such as Account Monitoring Report, Loan Overdue Report,
appropriate internal control framework in place that Loan Report, and NRB reports.
supports the achievement of the strategies and objectives.
Credit Risk Management is ultimately the responsibility of
The various functions of the Bank should be looked upon with
the Board of Directors hence Overall strategy as well as
a view to establish a proper control mechanism is in place
significant policies has to be reviewed by the board regularly.
during expansion and growth which enables it to maximize
Further, Senior Management is responsible for implementing
profitable business opportunities, avoid or reduce risks which
the bank’s credit risk management strategies and policies
can cause loss or reputational damage, ensure compliance
and ensuring that procedures are put in place to manage
with applicable laws and regulations and enhance resilience
and control credit risk and the quality of credit portfolio in
to external events.
accordance with these policies.
The Board has set policies and procedures of risk
identification, risk evaluation, risk mitigation and control/ i. Maximum exposure to credit risk
monitoring, in line with the NRB directives has effectively The bank has financial assets consisting mainly of loans &
implemented the same at the Bank. advances and investments at amortized cost. In these cases,
the maximum exposure to credit risk is the carrying amount
The effectiveness of the bank’s internal control system
of the related financial assets.
is reviewed regularly by the Board, its Committees,
Management and Internal Audit department.
224
ii. Credit quality of neither past due nor impaired and past due or impaired
The table below shows the credit quality by class of asset for all financial assets exposed to credit risk, based on the Bank’s
internal credit rating system.
NPR in 000.
Neither past Past due

Past due less Past due 91 Individually
Particulars due nor More than Total
90 days to 180 days impaired
impaired 180 days
Financial Assets
Assets carried at Amortized Cost
Cash and cash equivalent 20,85,307.13 - - - - 20,85,307.13
Due from Nepal Rastra Bank 308,368.60 - - - - 3,08,368.60
Placement with Bank and Financial
- - - -
Institutions
Loans and advances to customers 39,57,708.53 5,38,989.61 3,77,053.40 1,42,892.05 - 50,16,643.59
Loan and advances to B/FIs 243,232.96 - - - - 2,43,232.96
Fair Value through Profit and Loss
- - - -
(FVTPL)
Derivative financial instruments. - - - -
Fair Value through Other - - - - -
Comprehensive Income (FVTOCI) - - - -
Investment securities 44,696.74 - - - - 44,696.74
Investment in subsidiaries - - - -
Total 66,39,313.96 5,38,989.61 3,77,053.40 1,42,892.05 - 76,98,249.02
4.1.2. Market Risk iii. Equity Price Risk

Market risk is the risk that the fair value or future cash flows Equity price risk is the risk that the fair value or future
of a financial instrument will fluctuate because of changes cash flows of a financial instrument will fluctuate because
in market prices. Market risk comprises three types of risk: of changes in equity prices (other than those arising from
foreign exchange rates (currency risk), market interest rates interest rate risk or currency risk), whether those changes
(interest rate risk) and market prices (price risk). are caused by factors specific to the individual financial
instrument or its issuer, or by factors affecting all similar
i. Currency Risk: financial instruments traded in the market.
Foreign exchange risk is the potential for the Bank to
The bank’s equity price risk exposure relates to financial
experience volatility in the value of its assets, liabilities and
investment held at FVTOCI, whose values fluctuate as a result
solvency and to suffer actual financial losses as a result of
of changes in market prices.
changes in value between the currencies of its assets and
liabilities and its reporting currency.
4.1.3. Liquidity Risk
The Bank does not have carried out any transactions in foreign Bank recognize Market Risk as the possibility for loss of
currency & do not owned any assets in foreign currency. earnings or economic value to the Bank caused due to
adverse changes in the market level of interest rates or prices
ii. Interest Rate Risk
of securities (equity), foreign exchange rates and commodity
Interest rate risk is the risk that the fair value or future cash price fluctuation, as well as the volatilities, of those prices.
flows of a financial instrument will fluctuate because of While Liquidity risk is chances of failure of a bank to meet
changes in market interest rates. obligations as they become due. Effective liquidity risk
The major interest rate risk that the Company is exposed to is management helps ensure the Bank’s ability to meet its
the discount rate for determining obligations as they fall due without adversely affecting the
Bank’s financial condition and reduces the probability of
developing of an adverse situation.
225
Liquidity risk is defined as the risk that the Bank will encounter difficulty in meeting obligations associated with financial
liabilities that are settled by delivering cash or another financial asset. Liquidity risk arises because of the possibility that the
Bank might be unable to meet its payment obligations when they fall due as a result of mismatches in the timing of the cash
flows under both normal and stress circumstances. Such scenarios could occur when funding needed for illiquid asset positions
is not available to the Bank on acceptable terms. To limit this risk, management has arranged for diversified funding sources in
addition to its core deposit base and adopted a policy of managing assets with liquidity in mind and monitoring future cash flows
and liquidity on daily basis. The Bank has developed internal control processes and contingency plans for managing liquidity
risk. This incorporates an assessment of expected cash flows and the availability of high grade collateral which could be used
to secure additional funding as required.
The following table depicts the maturity profile of the investment portfolio on an undiscounted cash flow basis which is designed
and managed to meet the required level of liquidity as and when liquidity outgo arises taking into consideration the time horizon
of the financial liabilities of the business.
Amount in ‘000
Less than3 More than

Particulars 3 to 6 months 6 to 1 year Total
month 1 year
Assets
Cash and cash equivalent 20,85,307.13 - - - 20,85,307.13
Due from Nepal Rastra Bank 3,08,368.60 - - - 308,368.60
Placement with Bank and Financial
- - - - -
Institutions
Derivative financial instruments. - - - -
Other trading assets - - - - -
Loan and advances to B/FIs 2,43,232.96 - - - 243,232.96
Loans and advances to customers 44,96,698.14 3,77,053.40 1,29,770.63 13,121.42 50,16,643.59
Investment in subsidiaries - - - -
Total 71,33,606.83 3,77,053.40 1,29,770.63 13,121.42 76,53,552.28
Liabilities
Due to Bank and Financial Institutions 70,019.96 - - - 70,019.96
Due to Nepal Rastra Bank
Derivative financial instruments - - -
Deposits from customers 46,14,727.05 1,86,417.17 4,75,499.05 17,04,095.58 69,80,738.85
Borrowing - - - - -
Other liabilities 62,488.74 - - - 62,488.74
Debt securities issued - - -
Total 47,47,235.75 1,86,417.17 4,75,499.05 17,04,095.58 71,13,247.55
4.1.4. Operational risk

Operational Risk is defined as the risk of potential loss resulting from inadequate or failed internal processes, people and
systems or from the impact of external events, including legal risks for the bank. Operational Risk is pervasive across all the
functions of the Bank and is influenced by all resources, including human resource, systems and procedural designs, deployed
by the Bank to carry out those functions. Operational Risk can be caused by both internal and external sources such as fraud,
business interruptions, system failures, damage to physical infrastructure, failure in execution and service delivery, inherent
risks in products, customers, inadequacy in procedures or flawed process designs, and business practices. The risk can occur
in any business function or the business supporting functions.
226
The Bank is committed to be governed with a strong culture of risk management and ethical business practices and therefore
to averse it from potentially damaging operational risk events and is in a sound position to deal effectively with those events
that do occur. The actions of the board and senior management, and policies, processes and systems provide the foundation
for a sound risk management culture
Bank seek to minimize our exposure to operational risky use of key control standards, key control self-assessments and key
risk indicators as toolkits to identify, assess, monitor and control operational risk events through timely acknowledgement
of emerging threats and underlying vulnerabilities. The Bank shall also ensure highest level of governance standards and
adherence to Code of Conduct and robust compliance to all regulatory as well as the Bank’s internal policy, procedures and
guidelines.
Effective policies, procedural guidelines and standard operating procedure are crucial tools for sound risk management.
Therefore, adequacy and effectiveness of the policies and procedures and their effective implementation is closely monitored
by the department to ensure that they have continuing relevance in line with regulatory requirement and adjusts to dynamic
risk environment of the industry.
4.2. Capital Management

4.2.1. Qualitative disclosures
The bank is assessing capital adequacy as per the framework as provided in Unified Directive-2076, directive no.1 as issued by
the Nepal Rashtra Bank.
The bank is calculating, assessing, analyzing & monitoring the capital adequacy periodically.
The Board shall be primarily responsible for ensuring the current and future capital needs of the bank in relation to strategic
objectives. The management shall review and understand the nature and level of various risks that the bank is confronting
in the course of different business activities and how this risk relates to capital levels and accordingly implement sound risk
management framework specifying control measures to tackle each risk factor.
4.2.2. Quantitative disclosures

A. Capital Structure and Capital Adequacy
227
Capital Adequacy Table
At the month end of Ashadh, 2077
(Rs. in ‘000)
1.1 RISK WEIGHTED EXPOSURES Current Period Previous Period
a Risk Weighted Exposure for Credit Risk 5,013,735.87 5,545,434.25
b Risk Weighted Exposure for Operational Risk 365,252.59 335,370.71
c Risk Weighted Exposure for Market Risk - -
Total Risk Weighted Exposures (Before adjustments of Pillar II) 5,378,988.46 5,880,804.96
Adjustments under Pillar II
SRP 6.4a (5) ALM policies & practices are not satisfactory, add 1% of net interest income to RWE - -
SRP 6.4a (6) Add .....% of the total deposit due to insufficient Liquid Assets - -
SRP 6.4a (7) Add RWE equvalent to reciprocal of capital charge of 5 % of gross income. 150,801.10 -
If overall risk management policies and precedures are not satisfactory. Add ....% of
SRP 6.4a (9) - -
RWE
SRP 6.4a (10) If desired level of disclosure requirement has not been achieved, Add .....% of RWE - -
Total Risk Weighted Exposures (After Bank’s adjustments of Pillar II) 5,529,789.56 5,880,804.96
1.2 CAPITAL Current Period Previous Period
(A) Core Capital (Tier 1) 707,700.75 694,548.34
a Paid up Equity Share Capital 584,430.00 531,300.00
b Irredeemable Non-cumulative preference shares
c Share Premium - -
d Proposed Bonus Equity Shares
e Statutory General Reserves 93,188.37 82,171.46
f Retained Earnings 30,082.38 85,305.25
g Un-audited current year cumulative profit/(loss) - -
h Capital Redemption Reserve - -
i Capital Adjustment Reserve - -
j Dividend Equalization Reserves - -
k Other Free Reserve - -
l Less: Goodwill - -
m Less: Deferred Tax Assets - 4,228.37
n Less: Fictitious Assets - -
o Less: Investment in equity in licensed Financial Institutions - -
p Less: Investment in equity of institutions with financial interests - -
q Less: Investment in equity of institutions in excess of limits - -
r Less: Investments arising out of underwriting commitments - -
s Less: Reciprocal crossholdings - -
t Less: Purchase of land & building in excess of limit and unutilized - -
u Less: Other Deductions - -
Adjustments under Pillar II
SRP 6.4a(1) Less: Shortfall in Provision - -
SRP 6.4a(2) Less: Loans & Facilities extended to related parties and restricted lending - -
(B) Supplementary Capital (Tier 2) 54,737.43 48,466
a Cumulative and/or Redeemable Preference Share - -
b Subordinated Term Debt - -
c Hybrid Capital Instruments - -
d General loan loss provision 54,437.43 47,543.41
e Exchange Equalization Reserve
f Investment Adjustment Reserve 300.00 922.54
g Asset Revaluation Reserve
h Other Reserves
Total Capital Fund (Tier I and Tier II) 762,438.18 743,014.30
1.3 CAPITAL ADEQUACY RATIOS Current Period Previous Period
Tier 1 Capital to Total Risk Weighted Exposures (After Bank’s adjustments of Pillar II) 12.80% 11.81%
Tier 1 and Tier 2 Capital to Total Risk Weighted Exposures(After Bank’s adjustments of Pillar II) 13.79% 12.63%
228
Risk Weighted Exposure for Credit Risk
(Rs. in ‘000)
“ Specific “ Risk Weighted
A. Balance Sheet Exposures Book Value Eligible CRM Net Value Risk Weight
Provision “ Exposures”
a b c d=a-b-c e f=d*e
Cash Balance 82,607.19 82,607.19 0% -
Balance With Nepal Rastra Bank 308,368.60 308,368.60 0% -
Gold - 0% -
Investment in Nepalese Government Securities - 0% -
All Claims on Government of Nepal - 0% -
Investment in Nepal Rastra Bank securities - 0% -
All claims on Nepal Rastra Bank - 0% -
Claims on Foreign Government and Central Bank (ECA 0-1) - 0% -
Claims on Foreign Government and Central Bank (ECA -2) - - 20% -
Claims on Foreign Government and Central Bank (ECA-4-6) - - 100% -
Claims On BIS, IMF, ECB, EC and MDB’s recognized by the framework - 0% -
Claims on Other Multilateral Development Banks - - 100% -
Claims on Public Sector Entity (ECA 0-1) - - 20% -
Claims on Public Sector Entity (ECA 2) - - 50% -
Claims on Public Sector Entity (ECA 3-6) - - 100% -
Claims on Public Sector Entity (ECA 7) - - 150% -
Claims on domestic banks that meet capital adequacy requirements 2,002,699.94 - 2,002,699.94 20% 400,539.99
Claims on domestic banks that do not meet capital adequacy
- - 100% -
requirements
Claims on foreign bank (ECA Rating 0-1) - - 20% -
Claims on foreign bank (ECA Rating 2) - - 50% -
Claims on foreign bank (ECA Rating 3-6) - - 100% -
Claims on foreign bank (ECA Rating 7) - - 150% -
229
230
A. Balance Sheet Exposures Book Value Eligible CRM Net Value Risk Weight
Claims on foreign bank incorporated in SAARC region operating with
- - - - 20% -
a buffer of 1% above their respective regulatory capital requirement
Claims on Domestic Corporates 827,804.08 - - 827,804.08 100% 827,804.08
Claims on Foreign Corporates (ECA 0-1) - - - - 20% -
Claims on Foreign Corporates (ECA 2) - - - - 50% -
Claims on Foreign Corporates (ECA 3-6) - - - - 100% -
Claims on Foreign Corporates (ECA 7) - - - - 150% -
PgPdla a}+s lnld6]8

Regulatory Retail Portfolio (Not Overdue) 4,241,959.76 - - 4,241,959.76 75% 3,181,469.82
Claims fulfilling all criterion of regularity retail except granularity - - - - 100% -
Claims secured by residential properties 33,789.99 - - 33,789.99 60% 20,273.99
Claims not fully secured by residential properties - - - - 150% -
Claims secured by residential properties (Overdue) 6,662.32 - - 6,662.32 100% 6,662.32
Claims secured by Commercial real estate - - - - 100% -
Past due claims (except for claims secured by residential properties) 68,101.40 - - 68,101.40 150% 102,152.10
High Risk claims - - - - 150% -
Lending Against Securities (Bonds & Shares) 32,226.53 - - 32,226.53 100% 32,226.53

Investments in equity and other capital instruments of institutions
34,396.74 - - 34,396.74 100% 34,396.74
listed in stock exchange
Investments in equity and other capital instruments of institutions not
10,300.00 - - 10,300.00 150% 15,450.00
listed in the stock exchange
Staff loan secured by residential property 56,524.79 - - 56,524.79 60% 33,914.87
Interest Receivable/claim on government securities - - - - 0% -
Cash in transit and other cash items in the process of collection - - - - 20% -
Other Assets (as per attachment) 205,360.99 - - 205,360.99 100% 205,360.99
TOTAL (A) 7,910,802.33 - - 7,910,802.33 - 4,860,251.43

B. Off Balance Sheet Exposures Book Value Eligible CRM Net Value Risk Weight
Revocable Commitments - - - - 0% -
Bills Under Collection - - - - 0% -
Forward Exchange Contract Liabilities - - - - 10% -
LC Commitments With Original Maturity Upto 6 months domestic
- - - - 20% -
counterparty
Foreign counterparty (ECA Rating 0-1) - - - - 20% -
Foreign counterparty (ECA Rating 2) - - - - 50% -
LC Commitments With Original Maturity Over 6 months domestic
- - - - 50% -
counterparty
Bid Bond, Performance Bond and Counter guarantee domestic
29,856.87 - - 29,856.87 50% 14,928.43
counterparty
Underwriting commitments - - - - 50% -
Lending of Bank's Securities or Posting of Securities as collateral - - - - 100% -
Repurchase Agreements, Assets sale with recourse - - - - 100% -
Advance Payment Guarantee - - - - 100% -
Financial Guarantee - - - - 100% -
Acceptances and Endorsements - - - - 100% -
Unpaid portion of Partly paid shares and Securities - - - - 100% -
Irrevocable Credit commitments (short term) - - - - 20% -
Irrevocable Credit commitments (long term) 277,112.02 - - 277,112.02 50% 138,556.01
" Claims on foreign bank incorporated in SAARC region operating with
a buffer of 1% above - - - - 20% -
their respective regulatory capital requirement"
Other Contingent Liabilities - - - 100% -
Unpaid Guarantee Claims - - - 200% -
TOTAL (B) 306,968.89 - - 306,968.89 153,484.44
Total RWE for credit Risk Before Adjustment (A)+(B) 8,217,771.21 - - 8,217,771.21 5,013,735.87
Adjustments under Pillar II - - - - -
SRP 6.4a(3) - Add 10% of the loans & facilities in excess of Single
- - - - - -
Obligor Limits to RWE
SRP 6.4a(4) - Add 1% of the contract (sale) value in case of the sale of
- - - - - -
credit with recourse to RWE
Total RWE for Credit Risk after Bank's adjustments under Pillar II 8,217,771.21 - - 8,217,771.21 - 5,013,735.87
231
Other Assets
(Rs. in ‘000)
S.No. Assets Gross Amount Specific Provision Net Balance
1 Cash and Cash Items in Transit - - -
Miscellaneous Expenditure not written
2 5,500.05 - 5,500.05
off
3 Fixed Assets 127,555.18 - 127,555.18
Interest Receivable on Other
4 - - -
Investment
5 Interest Receivable on Loan 21,669.67 - 21,669.67
6 Non Banking Assets 14,914.64 - 14,914.64
7 Reconciliation Account - - -
8 Draft Paid Without Notice - - -
9 Sundry Debtors 24,854.81 - 24,854.81
10 Advance payment and Deposits 1,115.46 - 1,115.46
11 Staff Loan and Advance 6,980.79 - 6,980.79
12 Stationery - - -
13 Other 2,770.40 - 2,770.40
TOTAL 205,360.99 - 205,360.99
Risk Weighted Exposure for Operational Risk

(Rs. in ‘000)
Fiscal Year
S.N. Particulars
2073/074 2074/075 2075/076
1 Net Interest Income 165,146.43 188,285.53 254,044.60
2 Commission and Discount Income 9,224.29 37,143.09 43,738.05
3 Other Operating Income 19,168.31 4,857.60 2,098.58
4 Exchange Fluctuation Income
Addition/Deduction in Interest Suspense during
5 6,812.29 (1,734.65) 1,721.06
the period
6 Gross income (a) 200,351.33 228,551.57 301,602.28
7 Alfa (b) 15% 15% 15%
8 Fixed Percentage of Gross Income [c=(a×b)] 30,052.70 34,282.73 45,240.34
Capital Requirement for operational risk (d)
9 36,525.26 - -
(average of c)
Risk Weight (reciprocal of capital requirement
10 10 - -
of 10%) in times (e)
11 Equivalent Risk Weight Exposure [f=(d×e)] 365,252.59 - -
SRP 6.4a (8) Adjustments under Pillar II (If Gross Income for the last three years is negative)
Total Credit and Investment (net of Specific
1 - - -
Provision) of releted month
Capital Requirement for Operational Risk (5% of
2 - - -
net credit and investment)
Risk Weight (reciprocal of capital requirement
3 10 - -
of 10%) in times
4 Equivalent Risk Weight Exposure (g) - - -
5 Equivalent Risk Weight Exposure [h=f+g] 365,252.59 - -
232
Net Liquid Assets to Total Deposit Ratio
(Rs. in ‘000)
Particulars Amount
A Total Deposit & Borrowing 7,050,758.81
1. Total Deposits (as per NRB Ni. Fa. 9.1) 7,050,758.81
2. Total Borrowings (as per NRB Ni. Fa. 9.1) -
B Liquid Assets 2,393,675.74
1. Cash(as per NRB Ni. Fa. 9.1) 82,607.19
2. Bank Balance (as per NRB Ni. Fa. 9.1) 463,368.60
3. Money at call and short notice (as per NRB Ni. Fa. 9.1) 1,847,699.94
4. Investments in government securities (as per NRB Ni. Fa. 9.1) -
5. Placements upto 90 days -
C Borrowings payable upto 90 days -
D Net Liquid Assets (B-C) 2,393,675.74
E Net Liquid Assets to Total deposit (D/A1) 33.95%
F Shortfall in Ratio No Shortfall
G Percentage of deposit to be added to RWE -
H Amount to be added to risk weighted exposures -
i. Summary of Bank’s internal approach to assess the adequacy of capital to support current and future activities, if
applicable
To achieve the long term plans the Bank prepares annual Budgets/ Operating/ Tactical plans as stipulated in the Budget
Policy and strategy Document of the Bank. To ensure that the Bank’s capital adequacy commensurate to demand of the
Bank’s capital required by the business planning, the Management and the Board prudently and proactively engage on
ongoing process of capital and risk assessment, scenarios testing, monitoring and reporting as per the bank’s policy.
The Bank has also formulated the Assets & Liabilities (ALCO) committee which periodically analyze the capital adequacy,
risk & other factors like vulnerability of the Bank under various stress situations typically, application of “what if” scenarios,
especially in the problematic identification of low frequency but high severity events and identifying expected and unexpected
losses. It focuses on capturing the impact of large, but still plausible events and understanding the overall risk profile in a
coherent and consistent framework, including impact analysis on earnings, solvency and liquidity.
Such reports are being prepared on a monthly and quarterly basis and circulated to relevant departments, and tabled in
Assets Liability Committee (ALCO) meeting. Further quarterly reports are presented to the Risk Management Committee
and the Board for review and discussions.
ii. Summary of the terms, conditions and main features of all capital instruments, especially in case of subordinated term
debts including hybrid capital instruments
Ordinary share capital: The Bank has only one class of equity shares having a par value of Rs. 100 per share. Each holder of
equity shares is entitled to one vote per share. In the event of liquidation of the Bank, holder of equity shares will be entitled
to receive remaining assets of the Bank after distribution of preferential amount. The distribution will be in proportion to the
number of equity shares held by the shareholders.
The bank does not have any subordinate debt & hybrid instruments.
233
B. Amount of NPAs (both Gross and Net)
NPR in ‘000’
Current Year Previous Year
Particulars
Gross NPAs Net NPAs Gross NPAs Net NPAs
Restructured / Reschedule Loans - - - -

Sub Standard Loans 1,760.65 1,760.65 4.598 4.598
Doubtful Loans 56,045.52 56,045.52 2.934 2.934
Loss 32,815.73 32,815.73 3.666 3.666
Total NPAs 90,621.90 90,621.90 11,198 11,198
4.2.3 Compliance with external requirement

The bank has complied with external requirement of capital as required.
4.3 Classification of financial assets and financial liabilities
NPR in ‘000.
As at As at
Financial assets Notes
15-Jul-20 16-Jul-19
Carrying Value Fair Vale Carrying Value Fair value
Assets
Assets carried at Amortised Cost
Cash and cash equivalent 4.1 20,85,307 20,85,307 16,29,587 16,29,587
Due from Nepal Rastra Bank 4.2 3,08,369 3,08,369 79,399 79,399
Placement with Bank and Financial Institutions 4.3
Loans and advances to customers 4.7 52,59,876 52,59,876 4,525,045 4,525,045
Total 76,53,552 76,53,552 6,234,031 6,234,031
Fair Value through Profit and Loss (FVTPL)
Derivative financial instruments. 4.4 - - - -
Fair Value through Other Comprehensive Income - - - -
Investment securities 4.8 45,969 44,697 49,338 45,532
Investment in subsidiaries 4.10 - - - -
Total 45,969 44,697 49,338 45,532
Liabilities
Liabilities carried at Amortised Cost
Due to Bank and Financial Institutions 4.17 70,020 70,020 389,558 389,558
Due to Nepal Rastra Bank 4.18 - - - -
Deposits from customers 4.20 69,80,739 69,80,739 55,36,510 55,36,510
Debt securities issued 4.24 - - - -
Total 70,50,759 70,50,759 5,926,068 5,926,068
Fair Value through Profit and Loss (FVTPL)
Derivative financial instruments 4.19 - - - -
234
4.4 Operating Segment Information
4.4.1 General Information
Reportable Segments
Business segments have been identified and reported taking into account, the target customer profile, the nature of products
and services, the differing risks and returns, the organization structure, the internal business reporting system. The Bank
operates in the following segments:
Corporate Banking
The loans provided to customers valuing more than NPR 1 Crore are classified under Corporate Banking. The interest income
from corporate loans, fee incomes generated out of such loans, earned through LC/BG are revenue items of this segment.
Expenses of this segment comprises of interest expenses on deposits used for providing corporate loans, personnel expenses
and operating expenses as well as provision for loss created for such loans.
Retail Banking
The loans provided to other than corporate customers i.e. individuals are classified under Retail Banking. The interest income,
fee incomes generated out of such loans are revenue items of this segment. Expenses of this segment comprises of interest
expenses on deposits used for providing Retail loans, personnel expenses and operating expenses as well as provision for loss
created for such loans.
Deprived Sector lending (DSL) Banking
The loans provided to deprived sectors of the society directly (say to agricultural sectors) or indirectly (say to the organizations
working for the upliftment of poor are classified under DSL Banking. The interest income, fee incomes generated out of such
loans are revenue items of this segment. Expenses of this segment comprises of interest expenses on deposits used for
providing DSL loans, personnel expenses and operating expenses as well as provision for loss created for such loans.
Treasury
The balance lying with the banks invested in governmental bonds, treasury bills, placements, forex trading and shares of
other Organizations come under this segment. The interest income of bonds and bills, dividend income are revenue items of
this segment. Expenses of this segment comprises of interest expenses on deposits used for making investments, personnel
expenses and operating expenses as well as provision for loss created for such investments.
Others
All other revenues and expenses which cannot be classified to the above-mentioned segments fall under this segment. The
income from sale of assets, other fees and commission are revenue items of this segment. Un-attributable personnel expenses,
operating expenses and written off assets are expense items of this segment.
Corporate Banking, Retail Banking, DSL Banking, and Treasury comprise of at least 75%of our total revenue. Hence, these
operations are treated as reportable segments and the remaining are classified under other segments
235
4.4.2 Information about profit or loss, assets and liabilities
NPR in '000
Corporate Retail Deprived
Particulars Treasury Others Total
Banking Banking Sector
Revenues from external customers 1,00,284 1,06,007 37,281 48,726 13,280 3,05,578
Inter Segment Revenues 17,182 10,751 1,302 2,143 12,225 43,602
Net revenue 83,102 95,256 35,978 46,583 1,055 2,61,974
Interest Revenue 3,75,077 2,18,173 67,102 70,182 3,415 7,33,976
Interest Expense 2,91,975 1,22,916 31,124 23,599 2,360 4,71,973
Net Interest Revenue 83,102 95,256 35,978 46,583 1,055 2,61,974
Depreciation and Amortization 6,760 2,846 721 500 200 11,026
Segment Profit/ (Loss) 48,448 20,397 5,165 3,253 4067 81,330
Entity’s Interest in the profit or loss of associates
- - - - - -
accounted for using equity method
Other Material Non- Cash Items - - - - - -
Impairment of assets 37,465 15,667 3,974 - - 57,106
Segment Assets 49,35,456 20,77,677 5,26,088 1,57,064 1,57,064 78,53,349

Segment Liabilities 44,70,286 18,81,913 4,76,519 1,42,265 1,42,265 71,13,248
4.4.3 Measurement of operating segment profit or loss, assets and liabilities

The bank has identified the key segments of business on the basis of nature of operations that assists the Management
Committee of the bank in decision making process and to allocate the resources. It will help the management to assess the
performance of the business segments. Intra segment revenue and costs are accounted as per the policy of the bank.
4.4.4 Reconciliation of reportable, segment revenues, profit or loss, assets and liabilities
Revenue NPR in ‘000
Total revenue for reportable segments 7,61,911

Other revenues 15,640
Elimination of intersegment revenues
Entity’s revenue 7,77,551
Profit or Loss NPR in ‘000
Total profit or loss for reportable segments 77,263

Other profit or loss 4,067
Elimination of intersegment profits -
Profit before income tax 81,330
Assets NPR in ‘000
Total assets for reportable segments 76,96,148

Other assets 1,57,064
Total assets 78,53,212
236
Liabilities NPR in '000
Total liabilities for reportable segments 69,71,001

Other assets 1,42,265
Total liabilities 71,13,266
4.4.5 Information about product and services Amount in '000.
S.N. Departments Revenue

1 Corporate Banking 3,92,259
A Working Capital Loan 6,458
B Business Term Loan 4,556
C HP Commercial Loan 40,990
D Overdraft Loan 39,446
E Kanchan Business Term 46,842
F Kanchan Business OD 2,09,157
G Working Capital Revolving 44,207
H TopUp Business Revolving 602
I Top Up Business Term 0.93
2 Retail Banking 2,28,924
A Real Estate Loan 2,423
B Home Loan 57,089
C FD Loan 8,345
D Share Loan 4,858
E Employment Loan 153
F Personal Revolving 4,811
G Personal Installment 4,706
H Education Loan 2,167
I Top Up Consumer Revolving 33
J Top Up Consumer Term 8
K Personal Loan 440
L Kanchan Sajilo OD 55,925
Kanchan Sajilo Term 25,231
M Kanchan Service Loan Revolving 25,056
N Kanchan Service Loan Term 21,901
O Fixed Capital Term 13,058
P Demand Loan 2,530
Q Short Term Loan 190
3 Deprived Sector Lending 68,404
A Agricultural Loan 11,817
B Deprived Agriculture 534
C Deprived Service Loan 815
D Deprived Other Loan 554
E Micro Agriculture 858
F Micro Service 1867
G Micro Other 25
237
H Micro Seasonal 12
I Agricultural Revolving 10,960
J Saral Biu Bijan Loan 8
K Deprived Indirect 40,953
4 Treasury 72,324
A Interest on Call Account 70,182
B Other 2,142
5 Other services 15,640
Others 15,6340
Total 7,77,551
4.4.6 Information about geographical areas

Revenue from following geographical areas Amount in '000
(a) Domestic 7,77,551

Province 1 -
Province 2 -
Gandaki Pradesh -
Province 4 -
Province 5 -
Karnali Pradesh -
Sudur Paschim Pradesh 7,77,551
(b) Foreign -
Total 7,77,551
The bank is providing banking services in the 5 districts of sudurpaschim Pradesh only.
4.4.7 Information about major customers

Revenue from single customer doesn’t exceed 10% of total revenue
4.5 Share Options and Share based Payment

The Bank do not have a policy for share options to its employees. Similarly, during the year the Bank has not made any payments
or settlements by issuing new shares.
4.6 Contingent Liabilities and Commitment: The Details of contingent liability is given below:
238
4.6.1 Contingent Liability
NPR in '000
As at As at
Particulars
15-Jul-20 16-Jul-19
Claims on Bank but not Accepted by the Bank - -
Letter of Credit (Full Amount) - -
a. Letter of Credit With Maturity Less than 6 Months - -
b. Letter of Credit With Maturity More than 6 Months - -
Rediscounted Bills - -
Unmatured Guarantees/Bonds - -
a. Bid Bonds - -
b. Performance Bonds - -
c. Other Guarantee/Bonds - -
Unpaid Shares in Investment - -
Forward Exchange Contract Liabilities - -
Bills under Collection - -
Acceptances and Endorsements - -
Underwriting Commitments - -
Irrevocable Loan Commitments 277,122.02 270,604.66
Guarantees issued against Counter Guarantee of Internationally Rated Foreign
- -
Banks
Advance Payment Guarantees - -
Financial Guarantees 29,856.87 33,950
Contingent Liabilities on Income Tax - -
Unpaid Guarantee Claims - -
Total 3,06,978.89 3,04,554.66
4.7 Related Party Disclosures

The Bank identifies the following as the related parties under the requirements of NAS 24.
Name Relationship
Shiv Singh Karki, Chairman Director
Khageshwor Bohara, Director Director
Hikmat Bahadur Shah, Director Director
Bharat Bahadur Rokaya, Director Director
Bishnu Singh Bist, Director Director
Niranjana Pandey, Director Director
Biru Ram Jaishi, CEO Key Management Personnel
Anoj Saud, Chief Credit Officer Key Management Personnel
Shankar Bahadur Karki, Chief Operation/GSD Officer Key Management Personnel
Janma Raj Timilsaina, Chief Finance Officer Key Management Personnel
Anju Bhatt, Chief Reporting Key Management Personnel
Kamala Sharma Bhatta, Chief Human Resources and Chief Recovery Officer Key Management Personnel
Lokendra Bhatta, Chief Credit Administration Key Management Personnel
Gajendra Narayan Bista, Chief IT Key Management Personnel
239
4.7.1 Board Member Allowances and Facilities
The Board of Directors has been paid board meeting fees of NPR 5, 88,500/- during the fiscal year. There were 25 Board
Meetings conducted during the fiscal year.
The Chairperson and other members of the Board are paid NPR 4,500 and NPR 4,000 per meeting respectively for Board and
Board Level Committees meeting.
Meeting fees paid to three Board Level Committees are as follows:
Amount in NPR
Board Level Committees No of Meetings Meeting Allowance
Assets Money Laundering Prevention Committee 7 28,000
Audit Committee Meeting 6 48,000
KarmachariSewa Suvidha Meeting 2 8,000
Risk Management Committee 6 48,000
Total 1,32,000
As approved by the 9th Annual General Meeting held on 5th January 2019, each Board Memberhas been provided with a monthly
allowance of NPR 2,000 for telephone, newspaper and mobile expenses. The total amount paid as monthly allowances to the
board members during the fiscal year amounted to NPR 1,44,000.
4.7.2 Loans and Advances extended to Promoters:

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

The compensation paid to the members of management committee except CEO has been depicted in table below;
S.N. Particulars Amount in NPR

1 Short Term Employee Benefits 99,68,050.21
2 Post-Employment Benefits -
3 Other Long-Term Benefits -
4 Termination Benefits (Gratuity and Sick Leave Encashment) 6,34,674.09-
5 Share Based Payment -

Total of Key Management Personnel Compensation 1,06,02,724.3
Key management personnel are also provided with the following benefits:
iii. Benefits as per the Employee Terms of Service By-laws,
The Salary and benefits paid to the CEO are as follow:
Salary and
Particulars Provident Fund Bonus & Welfare Other Perquisites Total Income
Allowances
Biru Ram Jaishi 36,72,766.66 1,20,000/- 9,34,073.04 63,159.19 47,89,998.89
Total 36,72,766.66 1,20,000/- 9,34,073.04 63,159.19 47,89,998.89
240
4.7.4 Transaction with Subsidiaries
The bank’s does not have subsidiaries.
4.8 Merger and Acquisition

There are no merger or acquisitions transaction during the reporting period. However bank is acquired by the NMB Bank
Limited & joint operation is started from 7th of Bhadra, 2077.
4.9 Additional Disclosures of non-consolidated entities

The bank’s does not have any subsidiaries.
4.10 Events after reporting date

The Bank monitors and assesses events that may have potential impact to qualify as adjusting and / or non-adjusting events
after the end of the reporting period. All adjusting events are adjusted in the books with additional disclosures and non-adjusting
material events are disclosed in the notes with possible financial impact, to the extent ascertainable. Bank is acquired by the
NMB Bank Limited & joint operation is started from 7th of Bhadra, 2077.
4.11 Rebate & Relaxation due to COVID-19

As per the direction of Nepal Rashtra Bank, the bank has provided the rebate of 2% in the interest rate to the borrower in the last
quarter of the financial year by reducing interest rate in CBS. The estimated amount of rebate is Rs.70 Lakh.
As per the circular issued by the Nepal Rashtra Bank regarding the loan which were good category in Paush ,2076 can be
classified as Watch List in Asar, 2077 if actual provison to be booked as on Asar, 2077 is higher, the bank has availed this
relaxation due to which the actual provision before availing this relaxation is reduced by Rs. 1,62,49,641.93/-
241
242
a}+ssf] ldlt @)&&÷)(÷@( ut] a'waf/ -tbg';f/ !# hgj/L, @)@!_ df a;]sf] @%cf}+
aflif{s ;fwf/0f ;efdf laz]if k|:tfjsf] ?kdf k]z ePsf] k|aGwkq tkm{sf] ;+zf]wg .
bkmf ÷ pkbkmf ljBdfg Joj:yf k|:tfljt Aoj:yf ;+zf]wgsf] cf}lrTo
PgPdla a}+s lnld6]8

bkmf ^-s_ a}+ssf] clws[t k"FhL ?=!^,)),)),)),)))÷– a}+ssf] clws[t k"FhL ?=@),)),)),)),)))÷– a}+ssf] r'Qmf tyf hf/L k"FhLdf a[l4 x'g] ePsfn] .
-cIf]/]lk ;f]x| c/a dfq_ x'g]5 . ;f] k"FhLnfO{ -cIf]/]lk aL; c/a dfq_ x'g]5 . ;f] k"FhLnfO{
k|ltz]o/ ?=!)).– b/sf !^,)),)),))) -cIf]/]lk k|ltz]o/ ?=!)).– b/sf @),)),)),))) -cIf]/]lk aL;
;f]x| s/f]8_ yfg z]o/df ljefhg ul/Psf] 5 . s/f]8_ yfg z]o/df ljefhg ul/Psf] 5 .
bkmf ^-v_ a}+ssf] hf/L k"FhL ?=!$,$$,&&,%@,(^^÷(^ a}+ssf] hf/L k"FhL ?=!^,#@,%(,^),*%@÷^^ a}+ssf] @%cf}+ aflif{s ;fwf/0f ;efdf xfnsf] r'Qmf
-cIf]/]lk rf}w c/a rjfnL; s/f]8 ;txQ/ nfv -cIf]/]lk ;f]x| c/a aQL; s/f]8 pgG;f7L nfv k"FhLsf] !# k|ltztsf b/n] af]g; z]o/ ljt/0f
afpGg xhf/ gf} ;o 5};¶L / k};f 5ofgAa] dfq_ ;f7L xhf/ cf7 ;o afpGg / k};f 5};¶L dfq_ ug]{ k|:tfj k]z ePsfn] .

x'g]5 . ;f] kF"hLnfO{ k|ltz]o/ ?=!))÷– b/sf x'g]5 . ;f] kF"hLnfO{ k|ltz]o/ ?=!)).– b/sf
!$,$$,&&,%@(=^^ -cIf]/]lk rf}w s/f]8 rjfnL; nfv !^,#@,%(,^)*=%@ -cIf]/]lk ;f]x| s/f]8 aQL; nfv
;txQ/ xhf/ kfFr ;o pgGtL; bzdnj 5};¶L_ pgG;f7L xhf/ 5 ;o cf7 bzdnj kfFr b'O{_ yfg
yfg z]o/df ljefhg ul/Psf] 5 . z]o/df ljefhg ul/Psf] 5 .
bkmf ^-u_ a}+ssf] r'Qmf k"FhL ?=!$,$$,&&,%@,(^^÷(^ a}+ssf] r'Qmf k"FhL ?=!^,#@,%(,^),*%@÷^^ a}+ssf] @%cf}+ aflif{s ;fwf/0f ;efdf xfnsf] r'Qmf
-cIf]/]lk rf}w c/a rjfnL; s/f]8 ;txQ/ nfv -cIf]/]lk ;f]x| c/a aQL; s/f]8 pgG;f7L nfv ;f7L k"FhLsf] !# k|ltztsf b/n] af]g; z]o/ ljt/0f
afpGg xhf/ gf} ;o 5};¶L / k};f 5ofgAa] dfq_ xhf/ cf7 ;o afpGg / k};f 5};¶L dfq_ x'g]5 . ug]{ k|:tfj k]z ePsfn] .
x'g]5 .
243
244
g]kfn /fi6« a}+saf6 cfly{s jif{ @)&^÷&& sf] nfef+z
3f]if0ff÷ljt/0f tyf ljQLo ljj/0f k|sfzg ;DaGwdf PgPdla
a}+snfO{ k|fKt lgb]{zg pk/sf] hjfkm M
!= n]vfk/LIf0f k|ltj]bgdf pNn]v ul/Psf s}lkmotx?nfO{ k|fyldstfdf /fVb} ;'wf/ ul/Psf] / To:tf
s}lkmotx? bf]xf]l/g glbg] Joj:yf ldnfpg] hfgsf/L u/fpFb5f}+ .
@= g]kfn /fi6« a}+saf6 hf/L ul/Psf] lgb]{zg g+= !) sf] a'Fbf g+= & adf]lhd tf]lsPsf] ;Ldf leq
g/x]sf ;+:yfks z]o/wgLx?sf] gub nfef+z tyf af]g; z]o/ ljt/0f /f]Ssf /flvg] Joxf]/f hfgsf/L
u/fpFb5f}+ .
#= a}+s tyf ljQLo ;+:yf;DaGwL P]g @)&# sf] bkmf !! sf] pkbkmf # adf]lhd a}+ssf] r'Qmf k"FhLsf] b'O{
k|ltzteGbf a9L z]o/ wf/0f u/]sf ;+:yfksx?n] cfkm"n] wf/0f u/]sf] z]o/ laqmL tyf lwtf]aGws
/fVbf g]kfn /fi6« a}+ssf] :jLs[lt lng'kg]{ Joj:yf /x]sf]df To:tf] :jLs[lt glnO{ z]o/ lwtf]aGws
/fvL cGo a}+s tyf ljQLo ;+:yfaf6 shf{ pkof]u u/]sf ;+:yfks z]o/wgLx? /x]df tL ;+:yfks
z]o/wgLx?nfO{ ;f]sf] :jLs[lt glnP;Dd jf z]o/ lwtf]aGws /fvL pkof]u u/]sf] shf{ k"0f{ ?kdf
r'Qmf u/L z]o/ km's'jf gu/];Dd af]g; z]o/ tyf gub nfef+z ljt/0f /f]Ssf /flvg] Joxf]/f hfgsf/L
u/fpFb5f}+ .
;fljs s~rg 8]enkd]G6 a}+s ln= sf] cfly{s jif{ @)&^÷&&

sf] jflif{s ljQLo ljj/0f k|sfzg ;DaGwdf g]kfn /fi6«
a}+saf6 o; a}+snfO{ k|fKt lgb]{zg pk/sf] hjfkm M
s= g]kfn /fi6« a}+saf6 hf/L ul/Psf] PsLs[t lgb]{zg g+= !(÷)&^ adf]lhd ;DklQ z'4Ls/0f tyf
cft+sjfbL sfo{df ljQLo nufgL lgjf/0f ;DaGwL ePsf Joj:yfx?nfO{ k"0f{?kdf kfngf ub}{
nlug] 5 .
v= cfGtl/s n]vfk/LIfs, afXo n]vfk/LIfs tyf g]kfn /fi6« a}+saf6 cf}+NofPsf s}lkmotx?nfO{
k|fyldstfdf /fVb} ;'wf/ ul/Psf] / To:tf s}lkmotx? bf]xf]l/g glbg] Joj:yf ldnfpg] Aoxf]/f
hfgsf/L u/fpFb5f}+ . ;fy}, k|fKtL kZrft o; PgPdla a}+ssf] gLlt tyf sfo{lalwx?df ePsf
Aoj:yfx?nfO{ sfof{Gjogdf NofO{Psf] 5 .
245
l6kf]6
246
jt{dfg a}+s Joj:yfkg ;d"x
afof“af6 plePsf] qmdzM k|df]b s'df/ bfxfn -k|d'v cfGtl/s n]vfk/LIf0f tyf PPdPn clws[t / sDkgL ;lrj_, ;'b]z pkfWofo -k|d'v Joj;fo tyf /0fgLlt clws[t_, uf]ljGb l3ld/] -k|d'v Joj;fo clws[t_, zagd lnDa'
-hf]zL_ -k|d'v dfgj ;+zfwg clws[t_, /f]zg /]UdL -k|d'v l/6]n a+}lsË_, gljg dfgGw/ -k|d'v ljQ clws[t_
afof“af6 a;]sf] qmdzM z/b t]uL t'nfw/ -k|d'v hf]lvd clws[t_, ;'lgn s]=;L= -k|d'v sfo{sf/L clws[t_, k|bLk k|wfg -k|d'v ;+rfng clws[t_
PgPdla a}+s s'n zfvf ;+hfn – !*)
k|b]z – ! x+;k'/, wg'iff rgf}nL, lrtjg lh/f] lsnf]ld6/, sf:sL k|b]z – ^
w/fg, ;'g;/L ltnf7L sf]Onf8L, ;Kt/L u+ua', sf7df08f}+ u}+8fsf]6, gjnk'/ b}n]v ahf/, b}n]v
lj/f6gu/, df]/Ë sn}of, af/f ;ftbf]af6f], nlntk'/ Rff}y], sf:sL la/]Gb|gu/, ;'v]{t
ljtf{df]8, emfkf dnËjf, ;nf{xL go“f afg]Zj/, sf7df08f} gf}d'n], b}n]v
pnf{jf/L df]/Ë Uf?8f, /f}tx6 Ujfsf]{, nlntk'/ k|b]z – %
j]naf/L, df]/Ë hLtk'/ l;d/f, af/f aNv', nlntk'/ a'6jn, ?kGb]xL k|b]z – &
t/x/f, ;'g;/L a§f/, g'jfsf]6 g]kfnu+h, a“fs] wgu9L, s}nfnL
ky/L, df]/Ë k|b]z – # 6«flkms rf]s, a'6jn lbkfon, 8f]6L
b'w], emfkf aa/dxn, sf7df08f}+ k|b]z – $ dgLu|fd, ?kGb]xL nDsL, s}nfnL
n]6fË, df]/Ë ag]kf, sfe]|knf~rf]s kf]v/f, sf:sL lhtk'/, slknj:t' d;'l/of, s}nfnL
s]/faf/L, df]/Ë Kf'tln;8s, sf7df08f}+ jflnË, :ofªhf km;f{l6s/, ?kGb]xL dx]Gb|gu/, s~rgk'/
s~rgaf/L, df]/Ë n'e', nlntk'/ a'lt{jfª, afun'Ë ;'gjn, gjnk/f;L s]= cfO{= l;+x, 8f]6L
dw'dNnf, df]/Ë y}j, nlntk'/ a]gL, DofUbL d'uL{of, ?kGb]xL a]n8“f8L, s~rgk'/
rGb|u9L, emfkf 7d]n, sf7df08f}+ sfjf;f]tL, gjnk'/ rGb|f}6f, slkna:t' cQ/Lof, s}nfnL
O6x/L, ;'g;/L Go'/f]8, sf7df08f}+ ;lb{au}+rf, gjnk'/ 7'6Llkkn, ?kGb]xL emn/L, s~rgk'/
s]vf{, df]/Ë s'df/Lkf6L, nlntk'/ lrKn]9'Ëf, kf]v/f r'qfj];L ahf/, c3f{v“frL wgu9L, s}nfnL
lkmlbd, k“fry/ rfjlxn, sf7df08f}+ au/, kf]v/f enjf/L, ?kGb]xL k'gjf{;, s~rgk'/
s6f/L, pbok'/ lsg]{, bf]nvf cd/l;+x, kf]v/f Rff/gDa/, ?kGb]xL 88]nw'/f ahf/, 88]nw'/f
lj/]Gb| rf]s, tfKn]h'Ë dGynL, /fd]5fk x]Dhf, sf:sL uf]?l;+u], slknj:t' b}hL, s~rgk'/
;Nn]/L, ;f]n'v'Da' sflGtky, sf7df08f}+ ledfb ahf/, tgx' cfo{e~HofË, kfNkf a]nf}/L, s~rgk'/
bds, emfkf gf/fo0fu9, lrtjg ef]6]cf]8f/, ndh'Ë tD3f;, u'NdL ;'v8, s}nfnL
ufO{3f6, pbok'/ w'Gr], /;'jf ;kmf ;8s, bdf}nL 8«fOe/ 6f]n, ?kGb]xL Aff}gLof, s}nfnL
O{nfd ahf/, O{nfd ;'o{ljgfos, eQmk'/ gfu8“f8f, sf:sL aGufO{, slkna:t' l6sfk'/, s}nfnL
ef]hk'/ ahf/, ef]hk'/ sn+sL, sf7df08f}+ t't'{/], tgx'“ e}/xjf, ?kGb]xL u'n/Lof, s~rgk'/
r'nfr'ln, Onfd a;'Gwf/f, sf7df08f}+ rfd], dgfË tfg;]g, kfNkf km'njf/L, s}nfnL
w'nfjf/L, emfkf l;tfkfO{nf, sf7df08f}+ l;;'jf, sf:sL sf]xnk'/, a“fs] uf]ynkfgL a}t8L, a}t8L
Uff]7u“fp, df]/Ë yfkfynL, sf7df08f}+ afun'Ë ahf/, afun'Ë t'n;Lk'/, bfË
gS;fn, sf7df08f}+ nfdfrf}/, kf]v/f lqj]0fL;':tf, gjnk'/
k|b]z – @ 6]s', sf7df08f}+ alGbk'/, tgx'“ ks8L, dfofb]jL, slknj:t'
lj/u+h, k;f{ Kf'Nrf]s, nlntk'/ s'lZd;]/f, afun'Ë ndxL, bfË
hgsk'/, wg'iff l6d'/], /;'jf a]lzzx/, ndh'Ë ab{3f6, gjnk/f;L
nfxfg, l;/xf x]6f}+8f, dsjfgk'/ /fdahf/, sf:sL df8Lrf}/, /f]Nkf
lghu9, af/f ulN5, wflbË e}/j 6f]n, kf]v/f b]jLgu/, ?kGb]xL
uf]nahf/, l;/xf ltgs'g], sf7df08f}+ hf]d;f]d, d':tfË /fdu|fd, gjnk/f;L
alb{af;, dxf]Q/L skg, sf7df08f}+ uNofË, :ofª\hf
a§]Zj/, wg'iff nfoG; rf]s, lrtjg n]s;fO{8, kf]v/f
;'?Ëf, ;Kt/L e/tk'/, lrtjg n]vgfy, kf]v/f
;v'jgs/s6\6L, l;/xf afub/jf/, sf7df08f}+ uf]/vf ahf/, uf]/vf
gj/fhk'/, l;/xf dxf/fhu+h, sf7df08f}+ cf?3f6, uf]/vf
cf}/xL, l;/xf uf]ndf8L, eQmk'/ 8'd|], tgx'“
la>fdk'/, af/f af}4, sf7df08f}+ b'n]uf}+8f, sf:sL
kr/f}tf, af/f d]g/f]8, gf/fo0f3f6, lrtjg cfFa'v}/]gL, tgx'“
dxf]Q/L, dxf]Q/L k;f{, lrtjg dgsfdgf, uf]/vf
;f]gdf, dxf]Q/L 6“f8L, lrtjg la/f}6f, sf:sL
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828-Nmb Ar Final 5 Jan 2021 Ecopy - Low

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PgPdla a}+s lnld6]8sf]

kjg s'df/ uf]Nof0f

lgsf] lkn hLjg s'df/ s6\jfn of]u]Gb| nfn k|wfg

pQd Enf]g lzl/if s'df/ d'/f/sf k|bLk /fh kf08]

k|df]b s'df/ bfxfn

ljifoM k|ltlglw lgo'lQm ul/Psf] af/] .

k|ltlglw lgo'Qm ePsf] JolQmsf]M– lgj]bs,

PgPdla a}+s lnld6]8,

z]o/wgL kl/ro÷lxtu|fxL vftf (BOID) g+=M =============================================================================== z]o/wgLsf] ;xLM =========================================================================================

kRrL;f}+ jflif{s ;fwf/0f ;ef;DaGwL ;"rgf 6

PgPdla a}+s lnld6]8M

s~rg 8]enkd]G6 a}+s lnld6]8M

Do"r'cn km08sf] Joj:yfkgaf6 cfDbfgL 49,764,019.98 3,95,98,000.01

JofhcfDbfgL 20,519,858.62 3,478,070.94

cGo ;~rfng cfDbfgL 68,151,574.02 5,00,45,221.81

PgPdla n3'ljQ ljQLo ;+:yf ln=

cfly{s jif{ @)&^÷&& sf s]xL pknlAwx? o; k|sf/ /x]sf 5g\ M–

;DklQ cfiff9 d;fGt @)&& cfiff9 d;fGt @)&^

s'n ;DklQ 4,525,094,662 3,419,402,385

s'n shf{ ;fk6 -? bz nfvdf_

s'n nufgL -? bz nfvdf_

s'n z]o/wgLs]f h]yf -? bz nfvdf_

v'b Jofh cfDbfgL -? bz nfvdf_

v'b gfkmf -? bz nfvdf_

lgis[o shf{ -∞_

15.75% 15.45% 15.08%

s'n ;DklQdf s'n k|ltkmn -∞_

zfvf sfof{no P=l6=Pd=

shf{ ld>0f -∞_

rfn' k"FhL shf{

lgIf]k ld>0f -∞_ art lgIf]k

PgPdla a}+s lnld6]8

jflif{s k|ltj]bg – @)&^÷&&

ldltM kf}if %, @)&&

cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/

ldltM kf}if %, @)&&

ldltM kf}if %, @)&&

PgPdla a}+s lnld6]8

jflif{s k|ltj]bg – @)&^÷&&

PgPdla a}+s lnld6]8

jflif{s k|ltj]bg – @)&^÷&&

PgPdla a}+s lnld6]8

jflif{s k|ltj]bg – @)&^÷&&

z]o/ ;fwf/0f ;6xL lgofds km]o/ Eofn' k'gd"{Nof°g ;l~rt lgoGq0f

PgPdla a}+s lnld6]8

jflif{s k|ltj]bg – @)&^÷&&

cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/

ldltM kf}if %, @)&&

;+rfng;DaGwL rfn' ;DklQdf

nufgL sf/f]af/df gub k|jfx

gub k|jfxdf ePsf] v'b 36÷-a9_ (1,099,375,402) 2,689,114,960 (1,557,481,659) 2,827,938,026

cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/

ldltM kf}if %, @)&&

ljj/0f cfiff9 d;fGt @)&& cfiff9 d;fGt @)&^

lgofds ;dfof]hg cl3sf] gfkmf÷gf]S;fg 1,229,083,633 1,371,765,147

afF8\g of]Uo gfkmf÷-gf]S;fg_ 1,627,011,528 967,358,536

ljj/0f ;d"x a+}s

gubsf] km]o/ Eofn' Carrying Amount /x]sf] 5 .

g]kfn /fi6« a}+sdf /x]sf] df}Hbft 4.2

ljj/0f ;d"x a+}s

s]Gb|Lo a}+sdf /x]sf] df}Hbftsf] km]o/ Eofn' Carrying Amount /x]sf] 5 .

a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft 4.3

ljj/0f ;d"x a+}s

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