22nd Annual Report (Nepali)-1 (1)

cf}+
jflif{s k|ltj]bg
@)&(÷)*)
Board of Directors
;~rfns ;ldlt
>L lnnf k|sfz l;6f}nf

cWoIf
>L /d]z l;+x v8\sf >L z+s/ k|;fb sflnsf]6f >L /fd]Zj/ ;fksf]6f
;~rfns ;~rfns ;~rfns
>L cleif]s ah|frfo{ >L a[if axfb'/ a:g]t k|f=8f= uLtf k|wfg
;~rfns ;~rfns ;~rfns
>L cldt e08f/L

sDkgL ;lrj
2 k|e' a}+s lnld6]8

k|ltlglw -k|f]S;L_ kq
>L ;~rfns ;ldlt,
k|e' a}+s lnld6]8
aa/dxn, sf7df8f}+ .
ljifo M k|ltlglw -k|f]S;L_ lgo'Qm ul/Psf] af/] .
dxfzo,
==============================lhNnf===============================d=g=kf÷p=d=g=kf÷g=kf÷ufpFkflnsf j8f g+===== a:g] d÷xfdL ============================================= n] To;
a}+ssf] z]o/wgLsf] x}l;otn] ldlt @)*! ;fn a}zfv dlxgf @) ut] laxLjf/ laxfgsf] !)M)) ah] k|e' a}+s lnld6]8sf] s]Gb|Lo sfof{no,
aa/dxn, sf7df8f}+df x'g] afO;f}+ jflif{s ;fwf/0f ;efdf :jo+ pkl:yt eO{ 5nkmn tyf lg0f{odf ;xefuL x'g g;Sg] ePsfn] pQm ;fwf/0f
;efdf efu lnO{ lg0f{odf ;xefuL eO{ dtbfg ;d]t ug{sf nflu ===========================lhNnf=============================d=g=kf÷p=d=g=kf÷g=kf÷ufpFkflnsf
j8f g+=======a:g] To; a}+ssf z]o/wgL >L =========================================nfO{ d]/f]÷xfd|f] k|ltlglw dgf]lgt u/L k7fPsf] 5'÷5f}+ .
k|ltlglw lgo'Qm ePsf] JolQmsf]

b:tvt gd"gf M
z]o/wgL kl/ro g+=÷l8Dof6 g+=M lga]bs,
b:tvt
gfd, y/
7]ufgf
z]o/wgL g+=÷l8Dof6 g+=M
z]o/sf] k|sf/ ;+:yfks ;j{;fwf/0f
z]o/ ;+Vof
-b|i6Jo M of] k|ltlglw -k|f]S;L_ kq ;fwf/0f ;ef x'g'eGbf slDtdf $* 306f cufj} o; a}+ssf] s]Gb|Lo sfof{no aa/dxn, sf7df8f}+ jf
z]o/ /lhi6«f/ k|e' Soflk6n lnld6]8 sdnfbL, sf7df8f}+df k]z ul/;Sg' kg]{5 ._
k|e' a}+s lnld6]8

aa/dxn, sf7df8f}+sf]
afO;f}+ jflif{s ;fwf/0f ;efdf pkl:yltsf] nflu
k|j]z–kq
z]o/wgL kl/rokq g+=÷l8Dof6 g+= M ===========================================================================================================================================================================
z]o/wgLsf] gfd, y/ M ================================================================================================================================================================================================
z]o/ k|df0fkq g+= M ======================================================================================================================= s'n z]o/ lsQf===================================================
z]o/wgLsf] b:tvt =====================================================================================================================================
-of] k|j]z kqdf z]o/wgLsf] gfd, b:tvt clgjfo{ ?kdf pNn]v u/L ;efsIfdf k|j]z ubf{ of] k|j]z kq k]z ug'{ kg]{5 ._
===========================================
sDkgL ;lrj
ljifo ;"rL
!= jflif{s ;fwf/0f ;efsf] ;"rgf s

@= cWoIfHo"sf] dGtJo !
#= ;~rfns ;ldltsf] jflif{s k|ltj]bg #
$= sDkgL P]g, @)^# sf] bkmf !)( pkbkmf -$_ cg';f/sf] cltl/Qm ljj/0f !@
%= lwtf]kq btf{ tyf lgisfzg lgodfjnL, @)&# sf] lgod @^ sf] pklgod -@_ ;Fu ;DalGwt ljj/0f !%
^= ;+:yfut ;'zf;g ;DalGw jflif{s cg'kfngf k|ltj]bgsf] ;f/f+z !&
&= t'ngfTds lgIf]k, shf{ nufgL, cfDbfgL tyf vr{sf] ;+/rgf !*
*= n]vfkl/Ifssf] k|ltj]bg !(
(= PsLs[t ljQLo cj:yfsf] ljj/0f @^
!)= PsLs[t gfkmf gf]S;fg ljj/0f @&
!!= PsLs[t cGo lj:t[t cfDbfgLsf] ljj/0f @*
!@= PsLs[t OlSj6Ldf ePsf] kl/jt{gsf] ljj/0f @(
!#= PsLs[t gub k|jfx ljj/0f #!
!$= n]vf gLlt tyf n]vf ;DaGwL l6Kk0fLx? #@
!%= PsLs[t ljQLo cj:yfsf] ljj/0fsf] nflu cg';"rLx? %&
!^= PsLs[t gfkmf gf]S;fg ljj/0fsf] nflu cg';"rLx? *#
!&= pb\3f]if0f tyf cltl/Qm ljj/0fx? *(
!*= k|d'v ;"rsf°x? !)!
!(= af;]n III ;DaGwL ljj/0f !)@
@)= q}dfl;s ljQLo ljj/0f / n]vfk/LIf0f ePsf] ljQLo ljj/0flarsf] t'ngf !)*
@!= ;]~r'/L sdl;{on a}+s ln= k|flKt u/]sf] ldlt;Ddsf] n]vfk/LIfssf] k|ltj]bg / ;+lIfKt ljQLo ljj/0f !!)
@@= k|e' Soflk6n ln=sf]] cf=j= @)&(÷)*) sf] n]vfk/LIfssf] k|ltj]bg / ;+lIfKt ljQLo ljj/0f !@!
@#= k|e' :6s dfs]{6 ln=sf]] cf=j= @)&(÷)*) sf] n]vfk/LIfssf] k|ltj]bg / ;+lIfKt ljQLo ljj/0f !@(
@$= ljQLo ljj/0f k|sfzg ug{ :jLs[t k|bfg ug]{ qmddf g]=/f=a}+saf6 lbPsf] lgb]{zg !#$
@%= g]kfn /fi6« a}+saf6 k|fKt lgb]{zgx? k|lt a}+ssf] k|ltlqmof !#%
@^= zfvf sfof{no ;DaGwL ljj/0f !#^
@&= PS:6]G;g sfpG6/ ;DaGwL ljj/0f !$)
@*= a}Fsn] cf=j= @)&(÷)*) df u/]sf ljQLo ;fIf/tf, l8lh6n a}Fls· tyf u|fxs !$@
;r]tgf cleofg ;~rfngsf s]xL emnsx?
k|e' a}+s lnld6]8
aa/dxn, sf7df8f}+
afO;f}+ jflif{s ;fwf/0f ;ef a:g] ;DaGwL ;"rgf
cfb/0fLo z]o/wgL dxfg'efjx?,

ldlt @)*) ;fn r}q @# ut] a;]sf] ;~rfns ;ldltsf] tLg ;o aQL;f}+} a}7ssf] lg0f{o adf]lhd o; k|e' a}+s lnld6]8sf]
afO;f}+ jflif{s ;fwf/0f ;ef b]xfosf] ldlt, :yfg / ;dodf lgDglnlvt ljifox? pk/ 5nkmn tyf lg0f{o ug{ a:g] ePsf]n]
z]o/wgL dxfg'efjx?sf] pkl:yltsf] nflu cg'/f]w 5 .
;ef x'g] ldlt, :yfg / ;do M

;ef x'g] ldlt M @)*! ;fn j}zfv @) ut] lalxjf/ -tbg';f/ ;g\ @)@$ d] @ tf/]v_
:yfg M a}+ssf] s]Gb|Lo sfof{no, aa/dxn, sf7df8f+} .
;do M laxfgsf] !)M)) ah] .
5nkmnsf k|:tfjx? M
-s_ ;fdfGo k|:tfj M
!= cf=j= @)&(÷)*) sf] ;~rfns ;ldltsf] k|ltj]bg pk/ 5nkmn u/L kfl/t ug]{ .
@= n]vfk/LIfssf] k|ltj]bg ;lxt cf=j= @)&(÷)*) sf] jf;nft, gfkmf–gf]S;fg lx;fa / ;f]xL cjlwsf] gub k|jfx
ljj/0f nufotsf ljQLo ljj/0f pk/ 5nkmn u/L kfl/t ug]{ .
#= o; a}+ssf] ;xfos sDkgL k|e' Soflk6n lnld6]8 / k|e' :6s dfs]{6 lnld6]8sf] cf=j= @)&(÷)*) sf] ljQLo
ljj/0f ;lxtsf] PsLs[t -Consolidated_ ljQLo ljj/0f pk/ 5nkmn u/L kfl/t ug]{ .
$= a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf ^# tyf sDkgL P]g, @)^# sf] bkmf !!! adf]lhd cf=j= @)*)÷)*!
sf nflu n]vfk/LIf0f ;ldltsf] l;kmfl/; adf]lhd n]vfk/LIfs lgo'Qm ug]{ / lghsf] kfl/>lds lgwf{/0f ug]{ k|:tfj
pk/ 5nkmn u/L kfl/t ug]{ .
%= ;~rfnsx?sf] lgo'QmL cg'df]bg Pj+ hfgsf/L ;DaGwdf .
^= ljljw .
;~rfns ;ldltsf] cf1fn]

cldt e08f/L
sDkgL ;lrj
@@ cf}+ jflif{s k|ltj]bg s5

;fwf/0f ;ef ;DaGwL cGo hfgsf/L M
!= z]o/wgL dxfg'efjx?sf] ;'ljwfsf nflu xflh/L k'l:tsf ;ef:yndf ;ef x'g] lbg laxfgsf] *M#) ah]b]lv v'Nnf /xg]5.
@= a}+ssf] z]o/wgL btf{ lstfadf gfd btf{ ePsf z]o/wgLx?n] cfk}+m jf k|ltlglw dfkm{t ;efdf efu lng / 5nkmndf ;xefuL
x'g kfpg] 5g\ . gfafns z]o/wgLx?sf] tkm{af6 gfafnssf] ;+/Ifs jf lghn] lgo'Qm u/]sf] k|ltlglwn] ;efdf efu lng /
5nkmn ug{ ;Sg]5g\ . z]o/wgLx?sf] btf{ lstfadf ;+/Ifssf] ?kdf gfd n]lvPsf] JolQmnfO{ dfq ;+/Ifs dflgg]5 .
#= ;+o'Qm?kdf Pshgf eGbf a9L JolQmsf] gfddf z]o/ lnPsf] cj:yfdf To:tf ;fem]bf/x?åf/f dgf]lgt ;fem]bf/ jf lghx?n]
dgf]lgt u/]sf] k|ltlglwn] / ;f] adf]lhd s'g} ;fem]bf/ dgf]lgt gu/]sf]df z]o/wgLx?sf] btf{ lstfadf h;sf] gfd klxn]
pNn]v ePsf] 5 ;f]xL JolQmn] ;fwf/0f ;efdf efu lng kfpg]5 .
$= ;efdf efu lng / 5nkmn ug{sf nflu k|ltlglw -k|f]S;L_ lgo'Qm ug{ rfxg] z]o/wgLn] a}+ssf] csf]{ s'g} z]o/wgLnfO{ dfq
k|ltlglw -k|f]S;L_ lgo'Qm ug{ ;Sg]5g\ .
%= k|ltlglw -k|f]S;L_ lgo'Qm x'g] z]o/wgLn] ;ef ;'? x'g' eGbf $* 306f cufj} k|ltlglwkq o; a}+ssf] z]o/ /lhi6«f/ k|e'
Soflk6n lnld6]8 sdnfbL, sf7df8f}+df a'emfO{ ;Sg' kg]{5 .
^= k|ltlglw -k|f]S;L_ lgo'Qm u/L ;f]sf] nflu k|ltlglwkq o; a}+ssf] z]o/ /lhi6«f/ k|e' Soflk6n lnld6]8 sdnfbL, sf7df8f}+df
a'emfO{ ;s]kl5 k|ltlglw ab/ u/L csf]{ k|ltlglw lgo'Qm ug{ rfx]df ;f]sf] ;"rgf ;ef ;'? x'g eGbf @$ 306f cufj} o; a}+ssf]
z]o/ /lhi6«f/ k|e' Soflk6n lnld6]8 sdnfbL, sf7df8f}+df lbg' kg]{5 . gofF k|ltlglw -k|f]S;L_ sf] xsdf bkmf $ / % adf]lhd
x'g]5 .
&= Ps} z]o/wgLn] Ps eGbf a9L k|ltlglw -k|f]S;L_ lgo'Qm u/]sf] cj:yfdf bkmf ^ adf]lhd ab/ ul/Psf]df afx]s To:tf] ;a}
k|ltlglw -k|f]S;L_ ab/ x'g]5 .
*= k|ltlglw -k|f]S;L_ lgo'Qm ug]{ z]o/wgLn] s'g} sf/0fjz To:tf] k|ltlglw -k|f]S;L_ ab/ u/L cfkm}+ ;efdf pkl:yt eO{ xflh/L
lstfjdf b:tvt u/]df cl3 lbPsf] k|f]S;L :jtM jb/ x'g]5 .
(= ljljw lzif{s cGtu{t k|Zg ug{ rfxg] z]o/wgLn] cfk"mn] k|Zg ug{ rfx]sf] ljifosf ;DaGwdf ;ef x'g'eGbf & lbg cufj}
o; a}+ssf] s]Gb|Lo sfof{nodf hfgsf/L lbg' kg]{5 . To;/L hfgsf/L glbPsf] ljifo pk/ 5nkmn ug{ ;lsg] 5}g .
!)= ldlt @)*!÷)!÷)$ ut] ! lbgsf nflu z]o/ bflvn vf/]h btf{ aGb -a's Snf]h_ ul/g]5 . g]kfn :6s PS;r]~h lnld6]8df
ldlt @)*!÷)!÷)# ut];Dd sf/f]af/ eO{ ldlt @)*!÷)!÷!@ ut]leq o; a}+ssf] z]o/ /lhi6«f/ k|e' Soflk6n lnld6]8
sdnfbL, sf7df8f}+n] k|fKt u/]sf] gfd;f/Lsf] sfuhftsf cfwf/df z]o/wgL btf{ lstfadf sfod z]o/wgLx?n] ;efdf
efu lng / 5nkmn ug{ kfpg] 5g\ .
!!= cfˆgf] kl/rokq ;lxt a}+sn] hf/L u/]sf] k|j]z–kq jf z]o/ k|df0fkq jf a}+ssf] z]o/ cef}ltsLs/0f u/]sf -DEMAT
Account no._ k|df0f k|:t't u/]kl5dfq ;ef sIf leq k|j]z ug{ kfOg]5 .
!@= ;'/Iffsf] b[li6sf]0fn] ;ef :yndf k|j]z ubf{ z]o/wgL dxfg'efjx?n] oyfzSo emf]nf Kofs]6 cflb glnO{ cfpg' x'g
cg'/f]w 5 . cfjZos b]lvPdf ;'/IffsdL{n] ;ef :yndf k|j]z ubf{ ;'/Iff hfFr ug{ ;Sg] x'Fbf ;f] sfo{df ;xof]u ul/lbg'
x'g ;d]t cg'/f]w 5 .
!#= ;ef ;DaGwL cGo hfgsf/Lsf nflu a}+ssf]] /lhi68{ sfof{no aa/dxn sf7df8f}+ jf o; a}+ssf] z]o/ /lhi6«f/ k|e'
Soflk6n lnld6]8 sdnfbL, sf7df8f}+df sfof{no ;doleq ;Dks{ /fVg'x'g jf a}+ssf]] j]j;fO6 www.prabhubank.com
df x]g{ / 8fpgnf]8 ug{ ;lsg]5 .
6v k|e' a}+s lnld6]8

cWoIfsf] dGtJo

cfhsf] o; ul/dfdo jflif{s ;fwf/0f ;efdf oxfFx?nfO{ xflb{s :jfut clejfbg ub{5' . oxfFx?af6 k|fKt ;xof]u, ;befj /
z'e]R5fsf sf/0f o; a}+sn] jt{dfg sl7g ;dodf klg cfk"mnfO{ a}+ls· pBf]udf Pp6f dxTjk"0f{ a}+ssf ?kdf pEofpg ;kmn
ePsf] 5 . t/ntf cefj / clws t/ntfsf] Ps lsl;dsf] cjflG5t ;+of]usf] cg'ej ;a}h;f] a}+s tyf ljQLo ;+:yfx?n]
ef]Ug' k/]sf] 5 . lgIf]k / shf{sf Aofhb/df ePsf] lg/Gt/ cf/f]x cj/f]xn] klg a}+sx?sf] cfo Joosf] cj:yfnfO{ k|ToIf?kdf
k|efj kf/]sf] 5 . cy{tGqsf] afx\o ;"rsf°x? ;sf/fTds b]lvPtf klg cfGtl/s ;"rsf°x?df b]lvPsf] lzyLntf, shf{sf]
Go"g dfu, k"FhL ahf/, 7Kk h:t} b]lvPsf] ljsf; lgdf{0f, 3/hUuf tyf cfoft lgof{t If]qdf b]lvPsf] ultlxgtfsf sf/0fn] ;du|
a}+ls· Joj;fodf gsf/fTds k|efj ef]Ug' k/]sf] tYo oxfFx? ;dIf /fVg rfxfG5' . a}+sn] cfly{s jif{ @)&(÷)*) df u/]sf]
sfo{ k|ult, a}+ssf ultljlw / efjL of]hgf, cf=j=@)&(÷)*) sf] jf;nft, gfkmf gf]S;fg lx;fj, gub k|jfx ljj/0f / ;f];Fu
;DalGwt cg';"rL nufot cGo ljQLo ljj/0f, ;~rfns ;ldltsf] k|ltj]bgdf lj:t[t?kdf ljZn]if0f\ ;lxt pNn]v ul/Psf]
Joxf]/f oxfFx?nfO{ cjut u/fpFb} ;f] k|ltj]bg :jLs[t ug{sf nflu cg'/f]w ub{5' .
cfh klg ljZj cy{tGqn] cfly{s j[l4 Pj+ ljt/0f nufotsf] ;d:ofsf] ;fdgf ul//x]sf] 5 . xfd|f] cy{tGqdf k|ToIf k|efj
kfg]{ b'O{ l5d]sL /fi6«x?n] eg] t'ngfTds?kdf cfk"mnfO{ jt{dfgdf klg ljZj ;dIf cAan ;fljt ul//x]sf 5g\ . hg;+Vof
/ cy{tGqsf lx;fan] klg oL b'O{ /fi6«n] ljZjd} k|d'v :yfg cf]u6\g ;kmn ePsf 5g\ . ?; o'qm]g o'4, Oh/fon Kofn]i6fOg
o'4;Fu} sf]le8n] 5f]8]/ uPsf 8f]ax?sf] k|efj / ltgn] ;[hgf u/]sf ljleGg lsl;dsf ;d:ofx? cem;Dd ljljw?kdf
ljZjn] ef]Ub}5 . kmntM ljZj cy{tGqs} j[l4b/df ;+s'rg cfPsf] 5 .
o; a}+sn] k|lts'n jftfj/0fhGo ljj;tfsf lar klg cfˆgf] 5ljnfO{ ;jn agfpg k|of; ul//x]sf] 5 . ut cfly{s jif{df dh{/
tyf k|flKtsf] k|lqmofnfO{ lgisif{df k'¥ofP;Fu} a}+sn] cfˆgf] cfGtl/s lqmofsnfkx?nfO{ r':t / b'?:t agfpg tkm{ Wofg s]lGb|t
u/]sf] 5 . b'O{ a]Unf a]Un} ;+:s[lt / jftfj/0fdf x's]{/ cfPsf sd{rf/Lx?sf] cg'ej, sfo{z}nL, /ˆtf/ / IfdtfnfO{ Pp6} dfu{df
9fNg] sfo{ s]xL xb;Dd b'?x, sl7g / ;do nfUg] vfnsf x'G5g . oBlk u|fxsx?sf] ck]Iff, lgIf]k tyf shf{x?sf] tfbDotf,
;DklQ tyf bfloTjx?sf] ld>0f nufot ;a}h;f] sfo{x?nfO{ xfdLn] ldlxgtfk"j{s Joj:yfkg ul//x]sf 5f}+ .
ljut s]xL ;dob]lv cy{tGqdf b]lvPsf] ;':ttf, ;/sf/L e'QmfgLdf b]lvPsf] l9nf;':tL / lgtLx?df b]lvPsf] clglZrttfsf
sf/0f a}+sx?sf] gfkmf ug]{ Ifdtfdf x|f; cfPsf] 5 . x'gt, of] ;do ;Fw} g/xnf, t/ lgs6 eljiod} clxn]sf] cj:yfdf
rdTsfl/s kl/jt{g x'g ;Sg] ;Defjgf lgs} sd b]lvG5 . ;/sf/L cfo Joodf b]lvPsf] Go'gtf, gLlh If]qx?sf] sdhf]/
dgf]jn, a}+sx?sf] ;fFjf tyf Aofh c;'nLdf b]lvPsf] ;d:of, u}/sf]ifdf cfwfl/t Joj;fodf pTkGg a9\bf] bfaL, ljleGg
gLltut sf/0fn] cGo cfox?df cfPsf] ;+s'rg, cfoft lgof{tsf] k|j[lQdf cfPsf] x|f;, ljsf; lgdf{0fsf ultljlwdf b]lvPsf]
ultxLgtf, pTkfbg / pkef]udf cfPsf] sdL, ;xsf/Ldf b]lvPsf] ;d:of h:tf sf/0fn] xfd|f] cy{tGqdf ;'wf/ cfpg cem
s]xL ;do nfUg] cg'dfg ug{ ;lsG5 .
o; a}+sn] o; cfly{s jif{sf] t]>f] q}df;;Dd cfO{k'Ubf cfˆgf ljQLo ;"rsf°sx?df s]xL ;'wf/ ug{ ;Ifd ePsf] 5 . a}+ssf]
dflyNnf] laGb'df k'u]sf] lgis[o shf{sf] c;'nLg} clxn]sf] xfd|f] ;a}eGbf 7"nf] r'gf}tL xf] . o; cjlwdf xfdLn] v'b gfkmf sl/a
?=! ca{ *@ s/f]8 a/fa/ ug{ ;s]sf 5f}+ eg] lgis[o shf{sf] k|ltztnfO{ klg s]xL dfqfdf 36fpg ;kmn ePsf 5f}+ . To;}u/L
?=@ va{ *# ca{ lgIf]k ;+sng u/L ?=@ va{ #( ca{ a/fa/sf] shf{ k|jfx u/]sf 5f}+ . kF"hL kof{Kttf cg'kftnfO{ klg xfdLn]
s]Gb|Lo a}+sn] tf]s] adf]lhd k|fylds k"FhL *=*% k|ltzt / s'n k"FhL !@=%$ k|ltzt sfod ug{ ;s]sf 5f}+ . To;}u/L shf{ lgIf]k
cg'kft *#=&) k|ltzt /x]sf] 5 eg] cf};t cfwf/ b/ *=&% k|ltztdf em/]sf] 5 .
ljZj a}+s, PlzofnL ljsf; a}+s h:tf cGt{/fli6«o lgsfox?n] g]kfnsf] s'n ufx{:Yo pTkfbg o; cfly{s jif{ # k|ltztsf]
jl/kl/ /xg] / c? s]xL jif{ $ k|ltztsf] xf/fxf/L dfq /xg] k|If]k0f u/]sf] 5 . afx\o ;'rsf°x?, ljk]|if0f cfk|jfx, ljb]zL ljlgdo
df}Hbft, ko{6s cfudgsf] k|j[lQn] s]xL cfzf hufPtf klg cfGtl/s cfly{s lqmofsnfkx?df b]lvPsf] lzyLntf lrGtfsf] ljifo
ag]sf] 5 . ;d|u a}+ls· If]qd} a9\b} uO{/x]sf] shf{ hf]lvd clxn]sf] las/fn ;d:ofsf] ?kdf b]vf k/]sf] 5 . jt{dfgdf ;fgf
b]lv 7"nf ;a} vfn] pBf]u Joj;fon] ;dfg k|sf/sf ;d:of ef]lu /x]sf 5g\ . ahf/sf] dfudf Jofks sdL cfPsf] 5 . Ifdtf
@@ cf}+ jflif{s k|ltj]bg 1

cg';f/ pBf]u wGbf rNg g;s]sf] dlxgf}+ eO{;s]sf] 5 . ahf/df pwf/f] p7\g 5f8]sf] 5 eg] pBf]uL, Joj;foL knfog x'g] qmd
x\jfQ} a9]/ uPsf] 5 . 3/ hUufsf] sf/f]af/df cfPsf] dGbL, kF"hL ahf/df b]lvPsf] lzyLntfsf sf/0fn] oL If]qsf] ahf/ d"Nodf
Jofks lu/fj6 cfPsf] 5 . o; vfnsf] sdhf]/ dgf]an af]s]/ a;]sf ;a}nfO{ o:tf] kl/l:yltaf6 ;/sf/n] l56f] eGbf l56f]
aflx/ Nofpg cfjZos Pj+ oyf]lrt k|oTg ug]{ ck]Iff ug{ ;lsG5 .
o; a}+sn] abln+bf] ;donfO{ clu+sf/ ub}{ l8lh6n a}+ls·sf ljleGg kf6f]nfO{ k|efjsf/L 9+un] cl3 a9fO{/x]sf] 5 . h;sf nflu
cfjZos k"jf{wf/sf] lgdf{0f, afx\o sDkgLx?;Fusf] ;xsfo{tf, gj k|ljlwx?sf] k|of]u Pj+ tt\ ;DaGwL s'zn hgzlQmsf]
ljsf;df hf]8 lbPsf] 5 . kmn:j?k o; a}+ssf] b}lgs sf/f]af/df sl/a %) k|ltzt lx:;f l8lh6n dfWodaf6 x'g] u/]sf] tYo
;xif{ hfgsf/L u/fpFb5f}+ . a}+s leqsf sfo{x?nfO{ ;'/lIft, ;/n / ;lhnf] ?kdf ;DkGg ug{sf nflu k|ljlwd}qL agfpFb} n}hfg]
;Gb{edf ahf/df pknJw / cfGtl/s?kdf ljsf; ul/Psf ljleGg ;ˆ6j]o/x?nfO{ ;'/lIft?kdf k|of]u ul/b} cfPsf] 5 .
a}+sn] t/ntf cefjsf] ;dodf ljb]zL Ph]G;Lx?F+usf] ;xsfo{df xl/t nufgL cGt{ut %) nfv 8n/ a/fa/sf] j}b]lzs C0f
;Demf}tf u/L pQm /sd d'ntM laB'lto ;jf/L lzif{sdf nufgL ug{] Joj:yf u/]sf 5f}+ . clxn] klg xfdLn] ljleGg ljb]zL
;+:yfx?F+u r/0fj4?kdf 5nkmn rnfO{/x]sf] / lgs6 eljiod} s]xL /sd k|fKt ug]{ ljZjf; lnPsf 5f}+ . ;g\ @)@# sf nflu
xfdLn] a]nfotsf] k|l;4 Dofu]lhg b a}+s/ dfkm{t a}+s ckm lb Oo/, g]kfnsf] lvtfj lhTg ;kmn ePsf 5f}+ . h;sf] ;Dk"0f{ >]o
xfd|f z]o/wgL dxfg'efjx?, sd{rf/L ldqx? nufot ;Dk"0f{ z'e]R5'sx?nfO{ hfG5 .
;a} a}+sx? k|j{4sx?sf] k"FhL, lgIf]kstf{x?sf] lgIf]k, sd{rf/Lx?sf] kl/>d, C0fLx?sf] C0f ltg{ ;Sg] Ifdtf / lgofds
lgsfox?sf] lgodgsf] dfWodaf6 ;~rfngdf /x]sf x'G5g . o;}n] a}+ls· eg]sf] ljZjf;df cfwfl/t Joj;fo xf] . a}+sn] klg
sl/a #) nfv lgIf]kstf{, #) xhf/ C0fLx?, # nfv k|j{4s / lgofds lgsfox?sf] ljZjf;nfO{ lhDd]jf/Lsf ;fy cfh ko{Gt
af]s]/ lxl8/x]sf] 5 . o; cjlwdf a}+sn] cg]sg cf/f]x cj/f]xx?sf] ;fdgf ug{' k/]sf] 5 . ;a} vfn] cj/f]xx?sf] ;fdgf ub}{
ubf{ jt{dfgdf ;d|u cy{tGqn] ef]lu/x]sf] cTof; nfUbf] cwf]ultsf] ;fIfL ;d]t aGg' kl//x]sf] oyf{ynfO{ n'sfO /xg' k5{ h:tf]
nfUb}g . ;/sf/n] rfn' cfly{s jif{sf] * dlxgfdf k"FhLut vr{ hDdf *! ca{ dfq ug{ ;s]sf] cg'dfg 5 . ;bfem+} jif{sf] cGTodf
cGwfw'Gw vr{ ug]{ k|j[lQn] o;kfnL klg lg/Gt/tf kfpg] xf] eg] pTkfbg / pTkfbsTjdf vf;} of]ubfg x'g] b]lv+b}g . rfn" k"FhL /
ljQLo vr{n] km8\sf] dfb}{ ubf{ /fhZjsf] /sddf eg] 7"nf] sdL cfPsf] tYof°x?n] b]vfpF5 . clxn]sf] cfly{s lqmofsnfkx?sf]
k|s[lt / k|j[lQ x]bf{ cem} sl7g lbgx? cfpg] ;DefjgfnfO{ gsfg{ ;ls+b}g .
;fljs ;]~r'/L sdl;{on a}+s lnld6]8nfO{ k|flKt -PlSjlhzg_ u/] kZrft xfdLn] zfvfx?sf] ldnfg, sd{rf/Lx?sf] kb:yfkgf
/ ;DklQx?sf] Joj:yfkgsf sfo{x?nfO{ nueu 6'ª\UofPsf 5f}+ . ut cfly{s jif{df ljljw sf/0fn] a}+sn] z]o/wgLx?nfO{
k|ltkmn afF8\g c;d{y eof] . Joj;foL / Joj;fo hf]ufpg] sfo{nfO{ k|fyldstfdf /fVb} ubf{ a}+sx?sf] shf{ gf]S;fgL /sddf
j[l4 eO{ ut jif{sf] jf;nftdf s]xL kl/jt{g cfPsf sf/0fn] o:tf] kl/l:yltsf] l;h{gf ePsf] xf] . t/ o; cfly{s jif{ / cfufdL
jif{x?df a}+sn] z]o/wgLx?nfO{ oyf]lrt k|ltkmn k|bfg ug{sf nflu e/dUb'/ k|of; ul//x]sf] / ug]{ k|ltj4tf JoQm ug{
rfxfG5' .
xfd|f] lgdGq0ffnfO{ :jLsf/ u/L cfhsf] o; ul/dfdo ;efdf pkl:yt x'g' x'g] ;Dk"0f{ dxfg'efjx?df x[bo b]lvg} s[t1tf 1fkg
ug{ rfxfG5' . cfh;Ddsf] xfd|f] ofqfdf k|ToIf, ck|ToIf?kdf xfdLnfO{ ;fy, ;xof]u / z'e]R5f k|bfg ug'{ x'g] ;Dk"0f{ cfb/0fLo
z]o/wgLx?, lgofds lgsfox?, k|sfzg u[xx?, kqsf/ ldqx? Pj+ sd{rf/Lx?nfO{ xflb{s wGojfb lbg rfxfG5' .
cGtdf, ;~rfns ;ldltsf] jflif{s k|ltj]bgsf ;fy} cfly{s jif{ @)&(÷)*) sf] jf;nft, gfkmf gf]S;fg lx;fj, gub k|jfx
ljj/0f / ;f];Fu ;DalGwt cg';"rLx? / ;f]xL jif{ a}+sn] ;Dkfbg u/]sf sfo{x?sf] ;dLIff / efjL sfo{qmd ;lxtsf] jflif{s
k|ltj]bg pk/ 5nkmn u/L cg'df]bg Pj+ :jLs[t u/L lbg' x'g ;Dk"0f{ z]o/wgL dxfg'efjx? ;dIf cg'/f]w ub{5' .
wGojfb .
lnnf k|sfz l;6f}nf

cWoIf
ldlt M @)*!÷)!÷@)
2 k|e' a}+s lnld6]8

afO;f}+ jflif{s ;fwf/0f ;efdf k]z ePsf]
;~rfns ;ldltsf] k|ltj]bg M cfly{s jif{ @)&(÷)*)

k|e' a}+s lnld6]8sf] o; afO;f}+ jflif{s ;fwf/0f ;efdf pkl:yt ;Dk"0f{ z]o/wgL dxfg'efjx?, ljleGg lgodgsf/L lgsfoaf6
kfNg' ePsf k|ltlglwHo"x?, ko{j]IfsHo"x?, cGo cfdlGqt dxfg'efjx? tyf pkl:yt ;Dk"0f{ dxfg'efjx?nfO{ a}+s ;~rfns
;ldlt ;fy}, a}+s kl/jf/sf] tkm{af6 xflb{s :jfut tyf clejfbg JoQm ub{5f}+ .
cfhsf] o; ul/dfdo ;fwf/0f ;efdf ;~rfns ;ldltsf] tkm{af6 oxfFx? ;dIf ;~rfns ;ldltsf] jflif{s k|ltj]bg, a}+ssf]
cf=j= @)&(÷)*) sf] jf;nft, gfkmf gf]S;fg lx;fj, gub k|jfx ljj/0f / ;f];Fu ;DalGwt cg';"rLx? nufot cGo ljQLo
ljj/0fx? tyf o; cjlwdf a}+sn] ;Dkfbg u/]sf sfo{x? / pknlAwsf] ;dLIff Pj+ efjL sfo{qmd ;lxtsf] jflif{s k|ltj]bg
:jLs[ltsf nflu k|:t't ug]{ cg'dlt rfxG5' .
s= cfly{s tyf a}+ls· If]qsf kl/;"rsx? M

!= ljZj cy{tGq M
sf]le8– !( sf] dxfdf/L, e"–/fhgLlts tgfj / sl;nf] df}lb|s gLltsf sf/0f kl5Nnf jif{x?df lzlyn ag]sf] ljZj
cy{tGqdf s]xL ;'wf/sf ;+s]t b]lvPtfklg cfly{s j[l4b/ eg] cfufdL jif{;Dd l:y/ /xg] cGt{/fli6«o d'b|f sf]ifsf]
cg'dfg 5 . cGt{/fli6«o d'b|f sf]ifn] k|sfzg u/]sf] kl5Nnf] -hgj/L @)@$_ k|If]k0f cg';f/ ;g\ @)@@ df #=% k|ltztn]
lj:tf/ ePsf] ljZj cy{tGq ;g\ @)@# df #=! k|ltztn] j[l4 ePsf] cg'dfg 5 . ;g\ @)@$ df klg ljZj cy{tGq #=!
k|ltztn] j[l4 x'g] k|If]k0f /x]sf] 5 . ;g\ @)@@ df @=^ k|ltztn] lj:tf/ ePsf] ljsl;t cy{tGqsf] j[l4b/ ;g\ @)@# df
!=^ k|ltztdf ;Lldt x'g] / ;g\ @)@@ df $=! k|ltztn] lj:tf/ ePsf] pbLodfg tyf ljsf;f]Gd'v cy{tGqsf] j[l4b/ ;g\
@)@# df $=! k|ltztn] j[l4 ePsf] cg'dfg /x]sf] 5 . ;g\ @)@$ df ljsl;t cy{tGqsf] j[l4 b/ !=% k|ltzt / pbLodfg
tyf ljsf;f]Gd'v cy{tGqsf] j[l4b/ $=! k|ltzt /xg] k|If]k0f /x]sf] 5 .
o;}u/L l5d]sL d'n'sx? Eff/t / rLgsf] cy{tGq ;g\ @)@# df qmdzM ^=& k|ltzt / %=@ k|ltztn] lj:tf/ ePsf]df ;g\
@)@$ df qmdzM ^=% Kf|ltzt / $=^ k|ltzt /xg] sf]ifsf] k|If]k0f /x]sf] 5 .
@= b]zsf] cfly{s cj:yf M

c= s'n u|fx:y pTkfbg M
s]Gb|Lo tYof° ljefusf cg';f/ cfly{s jif{ @)&(÷)*) df g]kfnsf] cfly{s j[l4b/ cfwf/e"t d"Nodf @=!^ k|ltzt
tyf pTkfbssf] d"Nodf !=*^ k|ltzt /xg] 5 . cfly{s jif{ @)&(÷)*) df s[lif If]qsf] j[l4 @=&# k|ltzt, pBf]u If]qsf]
)=%( k|ltzt tyf ;]jf If]qsf] j[l4 @=## k|ltzt /x]sf] cg'dfg 5 . cfly{s jif{ @)&(÷)*) df s'n ufx{:Yo artsf]
s'n ufx{:Yo pTkfbg;Fusf] cg'kft ^=$! k|ltzt /x]sf] 5 . s'n l:y/ k"FhL lgdf{0f / s'n /fli6«o artsf] s'n ufx{:Yo
pTkfbg;Fusf] cg'kft qmdzM @%=@! k|ltzt / #!=^^ k|ltzt /x]sf] 5 .
cf= d'b|f:kmLlt M
cfly{s jif{ @)&(÷)*) df jflif{s cf};t pkef]Qmf d'b|f:kmLlt &=&$ k|ltzt /x]sf] 5 . cl3Nnf] cfly{s jif{ o:tf]
d'b|f:kmLlt ^=#@ k|ltzt /x]sf] lyof] . cfly{s jif{ @)&(÷)*) df jflif{s cf};t pkef]Qmf d'b|f:kmLlt sf7df8f}+ pkTosfdf
&=%% k|ltzt, t/fO{df *=)) k|ltzt, kxf8df &=%^ k|ltzt / lxdfndf &=!@ k|ltzt /x]sf] 5 . cl3Nnf] cfly{s jif{ pQm
If]qx?df o:tf] d'b|f:kmLlt qmdzM %=&# k|ltzt, ^=$! k|ltzt, ^=*& k|ltzt / ^=)& k|ltzt /x]sf] lyof] .
O= j}b]lzs Jofkf/, ljk|]if0f cfk|jfx, rfn' vftf tyf zf]wfgfGt/ l:ylt M

j}b]lzs Jofkf/ M
cfly{s jif{ @)&(÷)*) df s'n j:t' lgof{t @!=$ k|ltztn] sdL cfO{ ?=!%& ca{ !$ s/f]8 k'u]sf] 5 . cl3Nnf] jif{ o:tf]

lgof{t $!=& k|ltztn] j[l4 ePsf] lyof] . uGtJosf cfwf/df ef/ttkm{ ePsf] lgof{t #!=# k|ltztn] 36]sf] 5 eg] rLg tyf
cGo d'n'stkm{ ePsf] lgof{t qmdzM !!*=# k|ltzt / !)=& k|ltztn] j[l4 ePsf] 5 . ;dLIff jif{df s'n j:t' cfoftdf
!^=! k|ltztn] sdL cfO{ ?=!,^!! ca{ &# s/f]8 sfod ePsf] 5 . cl3Nnf] jif{ o:tf] cfoft @$=& k|ltztn] a9]sf] lyof] .
;dLIff jif{df s'n j:t' Jofkf/ 3f6f !%=% k|ltztn] sdL cfO{ ?=!,$%$ ca{ %( s/f]8 sfod ePsf] 5 . cl3Nnf] jif{ o:tf]
3f6f @#=) k|ltztn] a9]sf] lyof] . ;dLIff jif{df lgof{t–cfoft cg'kft (=& k|ltzt k'u]sf] 5 . cl3Nnf] jif{ of] cg'kft !)=$
k|ltzt /x]sf] lyof] .
ljk|]if0f cfk|jfx M
cfly{s jif{ @)&(÷)*) df ljk|]if0f cfk|jfx @!=@ k|ltztn] j[l4 eO{ ?=!,@@) ca{ %^ s/f]8 k'u]sf] 5 . cl3Nnf] jif{ ljk|]if0f
cfk|jfx $=* k|ltztn] a9]sf] lyof] . cd]l/sL 8n/df ljk|]if0f cfk|jfx !@=! k|ltztn] j[l4 eO{ ( ca{ ## s/f]8 k'u]sf] 5 .
cl3Nnf] jif{ o:tf] cfk|jfx @=@ k|ltztn] a9]sf]] lyof] .
;dLIff jif{df j}b]lzs /f]huf/Lsf nflu clGtd >d :jLs[lt -;+:yfut tyf JolQmut–gofF_ lng]] g]kfnLsf] ;+Vof $)=#
k|ltztn] j[l4 eO{ $(&,&)$ k'u]sf] 5 . cl3Nnf] jif{ o:tf] ;+Vof #(@=) k|ltztn] a9]sf] lyof] . To;}u/L j}b]lzs
/f]huf/Lsf nflu k'gM >d :jLs[lt lng] g]kfnLsf] ;+Vof ;dLIff jif{df !=* k|ltztn] sdL cfO{ @,&&,@&@ k'u]sf] 5 .
cl3Nnf] jif{ o:tf] ;+Vof !(*=% k|ltztn] a9]sf] lyof] . ;dLIff jif{df v'b 6«fG;km/ @)=^ k|ltztn]] j[l4 eO{ ?=!,#$* ca{
$* s/f]8 k'u]sf] 5 . cl3Nnf] jif{ o:tf] 6«fG;km/ $=# k|ltztn] a9]sf] lyof] .
rfn' vftf tyf zf]wfgfGt/ l:ylt M

cfly{s jif{ @)&(÷*) df rfn' vftf ?=&@ ca{ !^ s/f]8n] 3f6fdf /x]sf] 5 . cl3Nnf] jif{ rfn' vftf ?=^@# ca{ #* s/f]8n]
3f6fdf /x]sf] lyof] . cd]l/sL 8n/df cl3Nnf] jif{ % ca{ !& s/f]8n] 3f6fdf /x]sf] rfn' vftf ;dLIff jif{df %% s/f]8 &!
nfvn] 3f6fdf /x]sf] 5 . ;dLIff jif{df k"FhLut 6«fG;km/ @$=% k|ltztn] sdL cfO{ ?=& ca{ %$ s/f]8 /x]sf] 5 eg] v'b
k|ToIf j}b]lzs nufgL ?=% ca{ (^ s/f]8 sfod ePsf] 5 . cl3Nnf] jif{ k'FhLut 6«fG;km/ ?=( ca{ (( s/f]8 / v'b k|ToIf
j}b]lzs nufgL ?=!* ca{ %^ s/f]8 /x]sf] lyof] . ;dLIff jif{df zf]wgfGt/ l:ylt ?=@() ca{ %@ s/f]8n] artdf /x]sf]
5 . cl3Nnf] jif{ zf]wgfGt/ l:ylt ?=@%% ca{ @^ s/f]8n] 3f6fdf /x]sf] lyof] . cd]l/sL 8n/df cl3Nnf] jif{ @ ca{ !%
s/f]8n] 3f6fdf /x]sf] zf]wgfGt/ l:ylt ;dLIff jif{df @ ca{ @! s/f]8n] artdf /x]sf] 5 .
O{= ljb]zL ljlgdo ;l~rlt M

@)&( c;f/ d;fGtdf ?=!@!% ca{ *) s/f]8 a/fa/ /x]sf] s'n ljb]zL ljlgdo ;l~rlt @^=^ k|ltztn] j[l4 eO{ @)*)
c;f/ d;fGtdf ?=!%#( ca{ #^ s/f]8 k'u]sf] 5 . cd]l/sL 8n/df o:tf] ;l~rlt @)&( c;f/ d;fGtdf ( ca{ %$ s/f]8
/x]sf]df @)*) c;f/ d;fGtdf @#=! k|ltztn] j[l4 eO{ !! ca{ &$ s/f]8 sfod ePsf] 5 . cfly{s jif{ @)&(÷)*) sf]
cfoftnfO{ cfwf/ dfGbf a}+ls· If]q;Fu /x]sf] ljb]zL ljlgdo ;l~rlt !!=& dlxgfsf] j:t' cfoft / !) dlxgfsf] j:t' tyf
;]jf cfoft wfGg kof{Kt /xg] b]lvG5 .
p= lgIf]k kl/rfng M
;dLIff jif{df a}+s tyf ljQLo ;+:yfx¿sf] lgIf]k !@=# k|ltzt cyf{t ¿=^ va{ @& ca{ @$ s/f]8n] j[l4 eO{ @)*) c;f/
d;fGtdf ¿=%& va{ !) ca{ ! s/f]8 k'u]sf] 5 . cl3Nnf] jif{ o:tf] lgIf]k ( k|ltzt cyf{t ?=$ va{ @) ca{ $ s/f]8n]
a9]sf] lyof] . @)*) c;f/ d;fGtdf a}+s tyf ljQLo ;+:yfx¿sf] s'n lgIf]kdf rNtL, art / d'2tL lgIf]ksf] c+z qmdzM
&=& k|ltzt cyf{t ?=$ va{ $! ca{ (* s/f]8, @^=^ k|ltzt cyf{t ?=!% va{ !* ca{ *% s/f]8 / %*=( k|ltzt cyf{t ?=##
va{ ^@ ca{ @& s/f]8 /x]sf] 5 . cl3Nnf] jif{ o:tf] c+z qmdzM *=( k|ltzt cyf{t ?=$ va{ %! ca{ !% s/f]8, @&=^ k|ltzt
cyf{t ?=!$ va{ @ ca{ !& s/f]8 / %%=* k|ltzt cyf{t ?=@* va{ #& ca{ $@ s/f]8 /x]sf] lyof] .
pm= shf{ tyf ;fk6 M

;dLIff jif{df a}+s tyf ljQLo ;+:yfx?af6 lghL If]qdf k|jflxt shf{ #=* k|ltzt cyf{t ?=! va{ &% ca{ (# s/f]8n] a9]sf]
5 . cl3Nnf] jif{ o:tf] shf{ !#=! k|ltzt cyf{t ?=% va{ #^ ca{ @* s/f]8n] a9]sf] lyof] . lghL If]qtk{m k|jflxt shf{dWo]
jfl0fHo a}+sx?sf] shf{ k|jfx #=% k|ltzt cyf{t ?=! va{ $@ ca{ &( s/f]8, ljsf; a}+sx?sf] shf{ k|jfx &=^ k|ltzt cyf{t
?=#@ ca{ %* s/f]8n] $# nfv / ljQ sDkgLx?sf] shf{ k|jfx )=^ k|ltzt cyf{t ?=%% s/f]8n] $) nfv a9]sf] 5 .
4 k|e' a}+s lnld6]8

cfly{s jif{ @)&(÷)*) df a}+s tyf ljQLo ;+:yfx?sf] s[lif If]qtkm{sf] shf{ ^=* k|ltzt cyf{t ?=@^ ca{ $# s/f]8,
cf}Bf]lus pTkfbg If]qtk{msf] shf{ *=# k|ltzt cyf{t ?=%& ca{ &@ s/f]8, oftfoft, ;~rf/ tyf ;fj{hlgs ;]jf
If]qtk{msf] shf{ @!=) k|ltzt cyf{t ?=^! ca{ $! s/f]8, yf]s tyf v'b|f Jofkf/ If]qtkm{sf] shf{ #=( k|ltzt cyf{t ?=#^ ca{
&( s/f]8 / ;]jf pBf]u If]qtkm{sf] shf{ #=& k|ltzt cyf{t ?=!$ ca{ %% s/f]8n] a9]sf] 5 .
;dLIff jif{df a}+s tyf ljQLo ;+:yfx?af6 k|jflxt cfjlws shf{ #@=) k|ltzt cyf{t ?=# va{ *@ ca{, l/on :6]6 shf{
-JolQmut cfjf;Lo 3/ shf{ ;d]t_ %=^ k|ltzt cyf{t ?=#! ca{ %) s/f]8 / xfo/ kr]{h shf{ !=# k|ltzt cyf{t ?=@ ca{
$ s/f]8 a9]sf] 5 eg] 6«i6 l/l;K6 -cfoft_ shf{ ^=@ k|ltzt cyf{t ?=$ ca{ *% s/f]8, cf]e/8«fˆ6 shf{ ^&=& k|ltzt cyf{t
?=$ va{ *^ ca{, l8dfG8 tyf rfn' kF"hL shf{ !#=@ k|ltzt cyf{t ?=! va{ ## ca{ / dflh{g k|s[ltsf shf{ %=@ k|ltzt cyf{t
?=$ ca{ !( s/f]8n] 36]sf] 5 .
v= cfly{s jif{ @)&(÷)*) df a}+ssf] sf/f]af/sf] l;+xfjnf]sg M a}+sn] cfly{s jif{ @)&*÷)&( / cfly{s jif{ @)&(÷)*) df
u/]sf] sf/f]af/sf] t'ngfTds ljj/0f lgDgfg';f/ /x]sf] 5 .
/sd ?= nfvdf
ljj/0f @)*) cfiff9 d;fGt @)&( cfiff9 d;fGt kl/jt{g k|ltzt
jf;nft tkm{
s'n ;DklQ #,$&,(&,^$ @,#@,&%,#) $(=%)
r'Qmf k"FhL @#,%$,@% !@,&),*& *%=@%
hu]8f tyf sf]ifx? &,*),(& ^,$#,() @!=@(
s'n shf{ nufgL @,$@,!),#% !,%),$!,(& ^)=(%
cGo nufgL &),%(,)@ %),#$,(# $)=@)
lgIf]k ;+sng @,(%,($,#( !,*@,!$,!@ ^@=$*
Gffkmf gf]S;fg lx;fa tkm{
v'b Jofh cfDbfgL !),)^,^$ %,&$,@* &%=@(
u}x| Aofh cfDbfgL @,!(,(( !,**,#( !^=&*
;~rfng vr{ %,$*,!@ $,#@,(% @^=^)
;~rfng d'gfkmf !,%%,!* @,*%,@@ -$%=%(_
v'b dgfkmf @*,)@ !,(),@) -*%=@&_
cGo ljj/0f
k"FhLsf]if -Ü_ !!=*& !@=*^ -&=&)_
lgis[o shf{ cg'kft -Ü_ $=(* !=*^ !^&=&$
shf{ lgIf]k cg'kft -Ü_ *!=*! *@=%* -)=(#_
cfwf/ b/ -Ü_ !)=!^ (=@$ (=(^
Aofhb/ cGt/ -Ü_ $=*^ $=#@ !@=%)
k|lt z]o/ cfDbfgL -?=_ !=!( !$=(& -(@=)%_
k|lt z]o/ v'b ;DklQ -?=_ !##=!& !%)=^& -!!=^!_
cGo ljj/0fM
s'n ;DklQ M cfly{s jif{ @)&*÷)&( sf] cfiff9 d;fGtdf s'n ;DklQ ?=@ va{ #@ ca{ &% s/f]8 #) nfv /x]sf]df
cf=j=@)&(÷)*) sf] cfiff9 d;fGtdf s'n ;DklQdf $(=%) k|ltztn] j[l4 eO{ ?=# va{ $& ca{ (& s/f]8 ^$ nfv
k'u]sf] 5 .
r'Qmf k"FhL Pj+ ;+/rgf M cfly{s jif{ @)&*÷)&( sf] cfiff9 d;fGtdf sfod /x]sf] r'Qmf k"FhL ?=!@ ca{ &) s/f]8
*& nfv $ xhf/ ! ;o &% sf] ^=%) k|ltztn] x'g] /sd ?=*@ s/f]8 ^) nfv ^% xhf/ & ;o &! a/fa/sf] jf]g;
z]o/ ljt/0f u/L ;fljs ;]~r'/L sdl;{on a}+s lnld6]8nfO{ k|flKt -PlSjlhzg_ u/]kZrft\ cfly{s jif{ @)&(÷)*) sf]
cfiff9 d;fGtdf r'Qmf k"FhL ?=@# ca{ %$ s/f]8 @$ nfv *( xhf/ * ;o #@ sfod ePsf] 5 . r'Qmf k"FhLdWo] %! k|ltzt
;+:yfks / $( k|ltzt ;j{;fwf/0f /x]sf] 5 .
hu]8f tyf sf]ifx? M cfly{s jif{ @)&*÷)&( sf] cfiff9 d;fGtdf sfod /x]sf] hu]8f tyf sf]ifx?sf] /sd ?=^ ca{ $#
s/f]8 () nfv /x]sf]df cf=j=@)&(÷)*) sf] cfiff9 d;fGt ;Dddf @!=@( k|ltztn] j[l4 eO{ ?=& ca{ *) s/f]8 (& nfv
k'u]sf] 5 .
shf{ tyf ;fk6L M a}+sn] ut cf=j=@)&*÷)&( ;Dddf k|jfx u/]sf] shf{ tyf ;fk6L /sd ?=! va{ %) ca{ $! s/f]8
(& nfv /x]sf]df cf=j=@)&(÷)*) sf] cGTodf shf{ tyf ;fk6L /sd ?=@ va{ $@ ca{ !) s/f]8 #% nfv k'usf]] 5 .
a}+sn] ;]~r'/L sdl;{on a}+snfO{ k|flKt ubf{ ?=(# cj{ ^@ s/f]8 (% nfv a/fa/sf] shf{ tyf ;fk6L /sd ;l/ cfPsf] 5 .
cfly{s jif{ @)&(÷)*) ;Dd k|jfx u/]sf] s'n shf{ ;fk6dWo] JolQmut cfjfl;o 3/ shf{df ^=#@ k|ltzt, l/on
:6]6 shf{df %=*( k|ltzt, dflh{g n]lG8· shf{df !=^$ k|ltzt, ljkGg au{ shf{df $=*$ k|ltzt, clwljsif{ shf{df !$=^@
k|ltzt / cGo shf{df ^^=^( k|ltzt nufgL /x]sf] 5 . cfly{s jif{ @)&(÷)*) df a}+sn] nufgL u/]sf] s'n shf{dWo]
k|fyldstf k|fKt If]qdf @&=@^ k|ltzt nufgL u/]sf] 5, h;dWo] s[lif If]qdf *=$% k|ltzt nufgL /x]sf] 5 . a}}+sn] cfly{s
jif{ @)&(÷)*) ;Dddf hn ljB't If]qdf of]ubfg k'¥ofpg] p2]Zon] !!^ j6f xfO8«f]kfj/ kl/of]hgf dfkm{t &#&=@& d]ufjf6
Ifdtfsf hnljB't kl/of]hgfsf nflu s'n :jLs[t ;Ldf ?=!& ca{ !$ s/f]8 ** nfvdWo] ?=!$ ca{ &# s/f]8 !( nfv
k|jfx u/]sf] 5 . ;fy} a}+sn] cf=j=@)&(÷)*) df g]kfn /fi6« a}+saf6 hf/L ePsf] æ;x'lnotk"0f{ shf{sf nflu Aofh cg'bfg
;DaGwL sfo{ljlw @)&^Æ cGt{utsf ljleGg If]qdf s'n ^,^%^ j6f kl/of]hgfx?df ?=^ ca{ %^ s/f]8 ## nfv @# xhf/
shf{ k|jfx u/]sf] 5 .
cGo nufgL M a}+sn] cf=j=@)&(÷)*) sf] cGTo;Dddf ?=^( ca{ %& s/f]8 #& nfv nufgL u/]sf] 5 . h; dWo]
ljsf; a08df ?=#& ca{ ^@ s/f]8 %& nfv tyf 6«]h/L laN;df ?=!% ca{ ^ s/f]8 $% nfv ;d]t u/L ?=%@ ca{ ^(
s/f]8 )@ nfv cyf{t s'n nufgLsf] &%=&# k|ltzt / cGo ;+ul7t ;+:yfx?sf] z]o/df ?=$ ca{ !( s/f]8 %@ nfv
cyf{t s'n nufgLsf] ^=)# k|ltzt nufgL u/]sf] 5 . a}+ssf ;xfos sDkgLdf ?=&( s/f]8 %& nfv nufgL /x]sf]
5.
lgIf]k ;+sng M a}+sn] cf=j=@)&*÷)&( sf] cGTo;Dddf kl/rfng u/]sf] s'n lgIf]k ?=! va{ *@ ca{ !$ s/f]8 !@
nfvdf cf=j=@)&(÷)*) df ^@=$* k|ltztn] j[l4 u/L s'n lgIf]k kl/rfng ?=@ va{ (% ca{ ($ s/f]8 #( nfv k'u]sf] 5,
h;dWo] u|fxsx?sf] lgIf]k ?=@ va{ *( ca{ ( s/f]8 ( nfv tyf a}+s tyf ljQLo ;+:yfx?sf] lgIf]k ?=^ ca{ *% s/f]8 #)
nfv /x]sf] 5 . a}+ssf] s'n lgIf]kdf rNtL lgIf]ksf] c+z *=@( k|ltzt, dfu]sf] avt ltg'{kg]{ lgIf]ksf] c+z &=^% k|ltzt,
d'2tL lgIf]ksf] c+z %^=$! k|ltzt / art lgIf]ksf] c+z @&=^% k|ltzt /x]sf] 5 .
v'b Aofh cfDbfgL M cf=j=@)&*÷)&( df a}+ssf] v'b Aofh cfDbfgL ?=% ca{ &$ s/f]8 @* nfv /x]sf]df cf=j=@)&(÷)*)
df &%=@( k|ltztn] j[l4 eO{ ?=!) ca{ ^ s/f]8 ^$ nfv k'u]sf] 5 .
u}x| Aofh cfDbfgL M cf=j=@)&*÷)&( df a}+ssf] v'b u}x| Aofh cfDbfgL ?=! ca{ ** s/f]8 #( nfv /x]sf]df cf=j=@)&(÷)*)
df !^=&* k|ltztn] j[l4 eO{ ?=@ ca{ !( s/f]8 (( nfv k'u]sf] 5 .
;~rfng vr{ M cf=j=@)&*÷)&( df a}+ssf] s'n ;~rfng vr{ ?=$ ca{ #@ s/f]8 (% nfv /x]sf]df cf=j=@)&(÷)*) df
@^=^) k|ltztn] j[l4 eO{ ?=% ca{ $* s/f]8 !@ nfv k'u]sf] 5 .
;~rfng d'gfkmf M cf=j=@)&*÷)&( df a}+ssf] s'n ;~rfng d'gfkmf ?=@ ca{ *% s/f]8 @@ nfv /x]sf]df cf=j=@)&(÷)*)
df $%=%( k|ltztn] 36\g uO{ ?=! ca{ %% s/f]8 !* nfv k'u]sf] 5 .
v'b d'gfkmf M cf=j=@)&*÷)&( df a}+ssf] v'b d'gfkmf ?=! ca{ () s/f]8 @) nfv /x]sf]df cf=j=@)&(÷)*) df *%=@&
k|ltztn] 36\g uO{ ?=@* s/f]8 @ nfv k'u]sf] 5 . b]zdf b]vf k/]sf] gs/fTds cfly{s cj:yfsf] sf/0f ;dLIff cjlwdf
7"nf] dfqfdf shf{ gf]S;fgL Joj:yf sfod ug'{ k/]sf]n] pNn]Vo ?kdf d'gfkmf 36\g uPsf] 5 .
u= k|ltj]bg tof/ ePsf] ldlt;Dd rfn' jif{sf] pknAwL / eljiodf ug'{kg]{ s'/fsf] ;DaGwdf ;~rfns ;ldltsf] wf/0ff M
!= o; a}+ssf] rfn' cfly{s jif{sf] bf]>f] q}df; ;Dddf lgIf]k kl/rfng ?=@ va{ *^ ca{ ** s/f]8, shf{ nufgL ?=@ va{
#( ca{ $& s/f]8 &% nfv / v'b d'gfkmf ?=&@ s/f]8 # nfv $) xhf/ /x]sf] 5 .
@= zfvf lj:tf/ M a}+sn] cfgf] sfo{If]q lj:tf/ ug]{ sfo{nfO{ lg/Gt/tf lbFb} cfPsf] 5 . a}+sn] k"j{df d]rLb]lv
klZrddf dxfsfnL;Dd zfvf lj:tf/ u/L k|ltj]bg tof/ kfbf{sf] ldlt;Dddf cfˆgf #)! j6f zfvf sfof{no, ^(
j6f PS:6]G;g sfp06/ Pj+ @&^ j6f Pl6Pdx?af6 sf/f]af/ ;~rfng ub{} cfPsf] 5 . o;}u/L rfn' cfly{s jif{df klg
pkTosf leq tyf aflx/ cfjZostf adf]lhd yk zfvf÷PS:6]G;g sfp06/ vf]Ng] sfo{nfO{ lg/Gt/tf lbg] of]hgf
/x]sf] 5 . o;/L lj:tfl/t zfvf ;~hfnn] b]zsf] ;'ud If]qdf dfq geO{ b'u{d tyf lxdfnL e]udf ;d]t a}+ls· ;'ljwfsf]
kx'Fr k'Ug] / g]kfn ;/sf/n] cjnDag u/]sf] ljQLo ;dfj]zLtfdf ;d]t 6]jf k'Ug] a}+ssf] ljZjf; /x]sf] 5 .
6 k|e' a}+s lnld6]8

#= ;]jf lj:tf/ M a}+sn] u|fxssf] rfxgf tyf dfu adf]lhd u|fxsju{ ;dIf gjLgtd\ kl/dflh{t, e/kbf]{ tyf u'0f:t/Lo
;]jf k|bfg ub}{ cfO/x]sf] 5 . o;sf] lgldQ k|ljlwdf eO/x]sf] ljsf;, u|fxs ju{sf] cfjZostf, ;dosf] dfu cflb
kIfx?sf] d'Nof°g u/L cfgf] hgzQmLnfO{ ;jn / ;Ifd agfpFb} a}+sn] cg';Gwfg / ljsf;sf] lg/Gt/tfnfO{ dxTjsf
;fy u|x0f u/]sf] 5 .
a}+sn] laB'tLo e'QmfgL ;]jfnfO{ k|f]T;fxg tyf k|j4{g ug]{ p2]Zon] QR Code tyf POS d]lzg dfkm{t x'g] sf/f]af/sf] ;'?jft
ug'{sf ;fy} o:tf ;]jfnfO{ Jofkstf lb+b} yk e/kbf]{ agfpFb} nu]sf] 5 .
u|fxsx?nfO{ gub /fVg / e'QmfgL lngsf] nflu a}+ssf] sfpG6/df nfO{g a:g' kg]{ emGem6af6 d'Qm ug]{ p2]Zon] a}+ssf]
d'Vo sfof{no aa/dxnaf6 Cash Recycle Machine -CRM_ /fVg'sf ;fy} Online vftf vf]Ng] tyf d'4tL lgIf]k vftf
vf]Ng ldNg] u/L Online Account ;]]jfsf] ;'?jft u/]sf] 5 .
$= a}+ssf] efjL of]hgf tyf sfo{qmdx? lgDgfg';f/ /x]sf 5g M

s= lgIf]knfO{ ljljwLs/0f ug{ ljleGg lsl;dsf gofF–gofF of]hgfx? th'{df u/L sfof{Gjog ug]{ .
v= shf{sf] u'0f:t/nfO{ sfod /fVg] / s[lif, phf{, ko{6g / n3' tyf ;fgf demf}nf pBf]udf shf{ nufgLnfO{
k|fyldstf lbg] .
u= zfvf ;~hfn j[l4, JolQmut lgIf]ksf] lx:;f j[l4 ug]{ tyf ;du| Joj;fosf] j[l4 ug]{ .
3= u}/sf]ifdf cfwfl/t sf/f]af/nfO{ j[l4 ug]{ .
ª= a}+ssf] cfGtl/s lgoGq0f k|0ffnL tyf ;+:yfut ;';fzgnfO{ cem ;'b[9 ug]{ .
r= a}+ssf] b}lgs sfo{ ;~rfngnfO{ l56f], 5l/tf] tyf ljZj:gLo agfpgsf nflu Automation Pj+ Digitization sfo{nfO{
yk lta|tf lbg] .
5= sd{rf/Lx?sf] sfo{ bIftf clej[l4sf nflu cfjZos tflnd lbO{ dfgj ;+;fwgsf] ljsf; ug]{ .
h= Jofkf/ Joj;fosf] gofF If]q klxrfg ug]{ / a}+ssf] pknAw ;fwg >f]tsf] ;xL / plrt tj/n] k|of]u u/L Joj;fo
/ cfDbfgLdf j[l4 ug]{ .
em= cfw'lgs k|ljlwnfO{ cfTd;ft ub}{ Digital Signature / Digitization sf] dfWodåf/f sfuhsf] k|of]u ljgf g} sfo{
ug]{ jftfj/0f -Paperless Environment_ nfO{ k|fyldstfsf ;fy cuf8L a9fpg] .
`= a}+sn] k|of]u ul//x]sf] Mobile Banking System :t/f]GtL ug]{ sfo{ ;DkGg ePkZrft g]kfn k] -NPAY_ Smart QR
Code h:tf QR Code Based e'QmfgL k|0ffnLnfO{ Jofks ?kdf lj:tf/ ub}{ n}hfg] .
6= sf8{af6 x'g] e'QmfgLnfO{ ;/n agfpg Contact Less, Virtual Card k|ljlwsf] lj:tf/ ul/g] .
7= cGt/f{li6«o ahf/df a}+ssf] klxrfg :yflkt ug{ tyf yk shf{ lj:tf/ ug{ ;3fp k'¥ofpg] p2]ZonfO{ d't{ ?k lbg
Vofltk|fKt cGt{/fli6«o ljQLo ;+:yfx?af6 >f]t kl/rfngsf nflu k|of; ul/g] .
8= g]kfn ;/sf/n] cjnDag u/]sf] xl/t cy{tGqd"lv /0fgLlt cg'?k Green Financing nfO{ k|f]T;fxg ul/g] .
9= a}b]lzs /f]huf/L tyf pRr lzIff xl;n ug{ uPsf Pj+ u}/ cfjfl;o g]kfnLx?nfO{ nlIft u/L ljleGg lsl;dsf
of]hgfx? agfO{ sfof{Gjog ul/g] .
0f= g]kfnsf] lbuf] ljsf; nIo, @)!^–@)#) -Sustainable Development Goals, 2016-2030) n] klxrfg u/]sf !&
j6f If]qx?df tf]lsPsf nIo k|flKtsf nflu a}+sn] u/]sf sfo{x?nfO{ lg/Gt/tf lbO{g] .
%= k|ljlw ljsf; tyf ;"rgf Joj:yfkg k|ljlw M a}+sn] xfn k|of]u ul//x]sf] Core Banking System æFinacleÆ Version
10.02.18 nfO{ Version 10.02.25 df :t/f]GgtL ug]{ sfo{ e}/x]sf] 5, h;n] u|fxsx?nfO{ yk ;'/lIft tyf cTofw'lgs
;]jf ;'ljwf pknAw u/fpg dxTjk"0f{ e'ldsf v]Ng]5 .
cf=j=@)&(÷)*) df a}+sn] ;"rgf k|ljlwsf] lj:tf/sf nflu lgDglnlvt yk sfo{x? u/]sf] 5 .
s= ljk|]if0f -Remittance_ ;]jfnfO{ :t/f]GgtL u/L lab]zjf6 k7fPsf] k};f u|fxssf] vftfdf l;w} hDdf x'g] Joj:yf
ldnfOPsf] 5 .
v= u|fxsx?n] 3/d} a;L Online tyf df]afO{n a}+ls·af6 vftf tyf d'4tL lgIf]k ug{ ldNg] u/L l8lh6n ;]]jfsf] ;'?jft
u/]sf] 5 .

u= sf8{sf] dfWodaf6 x'g] sf/f]af/ ;DaGwL ;'/Iff dfkb08 PCI-DSS sf] Version 4 upgrade u/L gljs/0fsf] clGtd
cj:yfdf k'u]sf] 5 .
3= a}+ssf] b}lgs?kdf x'g] cfGtl/s sf/f]af/nfO{ ;/lns[t tyf Jojl:yt ug{sf nflu ljleGg c6f]d]zgsf
df]8nx? ;~rfngdf NofOPsf] 5 / s]xL Nofpg] k|s[ofdf /x]sf 5g\ .
ª= ;"rgf k|ljlw / SWIFT CPS Assessment sf] n]vfk/LIf0f sfo{ ;DkGg ePsf] 5.
^= dfgj ;+zfwg M
hgzlQm ljsf; / of]hgfsf] sfo{nfO{ b[9tfsf ;fy cl3 a9fpFb} sd{rf/Lx?sf] Ifdtf / bIftfnfO{ yk k"FhLs[t ug]{
sfo{nfO{ lg/Gt/tf k|bfg u/]sf] 5 . a}+ssf sd{{rf/Lx?nfO{ j[QL ljsf;sf nflu ;dfg cj;/ lbg'sf ;fy} pgLx?nfO{
;do;fk]If, bIf / of]Uo agfpg tyf Ifdtf clej[l4sf nflu ;do ;dodf ljleGg cfGtl/s tyf afx\o tflnd,
;]ldgf/ tyf uf]i7Lx?df ;xefuL u/fpFb} cfPsf] 5 . ;dLIff cjlwdf a}+sn] O{–k|ljwLsf] cfwf/df !& j6f / ef}lts?kdf
!%! j6f tflnd ;DkGg u/]sf] 5, h;df ljleGg txsf sd{rf/Lx?sf] ;xeflutf /x]sf] lyof] . cfufdL jif{x?df ;d]t
sd{rf/Lx?sf] 1fg tyf Ifdtf j[l4sf nflu lg/Gt/?kdf cfGtl/s tyf afx\o tflnd ;~rfng ul/g]5 . a}+sdf xfn
sd{rf/Lsf] ;+Vof #,@@& -!,&!@ k'?if / !,%!% dlxnf_ /x]sf] 5 .
&= sDkgLsf] cf}Bf]lus / Joj;flos ;DaGw M

a}+sn] cfgf] Joj;flos bfo/fnfO{ km/flsnf] kfb}{ hfgsf nflu a}+s;Fu k|ToIf jf ck|ToIf ?kdf ;/f]sf/ /fVg] ;+3
;+:yf tyf cf}Bf}lus Joj;flos k|lti7fgx?;F+u ;'dw'/ ;DaGw :yflkt u/L ;f] ;DaGwnfO{ clej[l4 ub}{ nu]sf]
/ ;f] qmdnfO{ eljiodf klg lg/Gt/tf lbOg] 5 . cGt/f{li6«o If]qdf klg ljleGg d'n's ef/t, rLg, cd]l/sf, o"/f]k,
ci6«]lnof, b'jO{, sf]l/of, hfkfgdf /x]sf a}+sx?;Fu ;DaGw :yflkt u/L ;'dw'/ Jofkfl/s ;DaGw agfpg ;kmn ePsf]
5 . a}+sn] o; cf=j=df g]kfnsf] lbuf] ljsf; nIo, @)!^–@)#) -Sustainable Development Goals, 2016-2030_ n]
klxrfg u/]sf !& j6f If]q cGtu{t If]q g+=! -No Poverty_ / If]q g+=@ -Zero Hunger_ k|fKt ug]{ p2]Zon] g]kfn
;/sf/åf/f k|jl4{t s[lif If]q ljsf; sfo{qmd;Fu ;Demf}tf u/L s0ff{nL k|b]zdf s[lif shf{ cuf8L a9fPsf] 5 . ;fy}, a}+sn]
nufgL u/]sf] shf{n] ;+o'Qm /fi6« ;+3n] c+uLsf/ u/]sf] lbuf] ljsf; ;DaGwL !& j6f nIo k|fKt ug{ ;xof]u k'¥ofpg]
ljZjf; lnPsf] 5 .
*= ;+:yfut ;fdflhs pQ/bfloTj M

;dfhk|lt x/]s ;+3 ;+:yfsf] s]xL g s]xL bfloTj x'g] x'Fbf cfgf] ;+:s[lt / /fli6«o ;Dkbfsf ;+/If0f tyf k|j4{g ug'{sf
;fy} ;dfhdf /x]sf ;fdflhs, z}lIfs tyf k/f]ksf/L ;+:yf, d7–dlGb/, c:ktfn, v]ns'b nufot b}jL k|sf]k k/]sf]
;dodf bfg tyf ;xof]u u/]/ ;fdflhs bfloTj jxg ug'{ k5{ eGg] a}+ssf] dfGotf /xFb} cfPsf] 5 .
;dLIff cjlwdf a}+sn] ef}lts?kdf pkl:ytL lagfg} df]jfO{nsf] k|of]uaf6 kmG8 6«fG;km/, kfgL, lah'nL, OG6/g]6,
6]lnkmf]g, :s'n, sn]hsf] lan e'QmfgL, cfw'lgs e'QmfgL k|0ffnL So'cf/, 8]la6 sf8{ tyf qm]l86 sf8{sf] k|of]u tyf dxTjsf
ljifodf u|fxsx?nfO{ a'emfpg] pb]Zon] b]z}e/ l8lh6n a}+ls· ljQLo ;fIf/tf tyf u|fxs ;r]tgf cleofg ;~rfng
u/]sf] 5 . To;} u/L g]kfnsf] lbuf] ljsf; nIo, @)!^–@)#) -Sustainable Development Goals, 2016-2030_ n]
klxrfg u/]sf !& j6f If]qx?df tf]lsPsf nIox?sf] k|flKtdf ;xof]u x'g] u/L k|ToIf of]ubfg u/]sf] 5 .
a}+sn] ljutdfem} lzIff, :jf:Yo, v]ns'b, b}jL k|sf]k, jftfj/0f ;+/If0f cflbdf pNn]Vo of]ubfg u/]sf] 5 . To;}u/L
g]kfn ;/sf/sf ljleGg lgsfox?n] ;+sng ug]{ s/ tyf b:t'/ ;+sng ;DaGwL ;]jf ;j{;'ne 9+un] lgMz'Ns k|bfg
u/L ;/sf/L /fh:j ;+sngdf ;d]t ;3fp k'¥ofpFb} cfPsf] 5 .
(= ;+:yfut ;'zf;g M
a}+sn] ;+:yfut ;'zf;gnfO{ ;b}j pRr dxTj lbFb} cfPsf] / cfufdL lbgx?df ;+:yfut ;'zf;g tyf cg'kfngfsf]
cj:yfnfO{ yk ;jn / ;'b[9 agfpFb} hfg]df a}+s k|ltj4 /x]sf] 5 . ;~rfns ;ldlt tyf a}+saf6 ;Dkflbt sfo{x?
kf/bzL{ ?kdf ;~rfng u/L ;+:yfut ;'zf;gnfO{ ;'b[9 ub}{ n}hfg a}+s lqmofzLn /xL cfPsf] 5 . g]kfn /fi6« a}+s Pj+
cGo ;Da4 lgofds lgsfox?af6 ;do ;dodf hf/L ePsf gLlt P+j lgb]{zgx?nfO{ a}+sn] k"0f{?kdf sfof{Gjog ub}{
cfPsf]df cfufdL lbgdf ;d]t k"0f{?kdf kl/kfngf Pj+ sfof{Gjog ul/g]5 .
8 k|e' a}+s lnld6]8

!)= /fli6«o cy{tGqdf of]ubfg M cf=j=@)&(÷)*) df a}+sn] clu|d cfos/ afkt ?=! ca{ !% s/f]8 / ljleGg e'QmfgLdf
s/ s§L u/] afkt ?=! ca{ %$ s/f]8 @) nfv u/L s'n ?= @ ca{ ^( s/f]8 @) nfv 7"nf s/bftf sfof{nodf bflvnf
u/L g]kfn ;/sf/nfO{ of]ubfg u/]sf] 5 .
!!= ;~rfns ;ldltdf ePsf] x]/km]/ / To;sf] sf/0f M cf=j=@)&(÷)*) df k|e' a}+s lnld6]8n] ;]~r'/L sdl;{on
a}+s lnld6]8nfO{ k|flKt -PlSjlhzg_ u/]kZrft\ ldlt @)*)÷)(÷@^ ut] >L lnnf k|sfz l;6f}nfsf] cWoIftfdf u7g
ul/Psf] ;~rfns ;ldltdf >L /d]z l;+x v8\sf, >L dg axfb'/ /fO{, >L z+s/ k|;fb sflnsf]6f, >L /fd]Zj/ ;fksf]6f, >L
cleif]s ah|frfo{ / k|f=8f= uLtf k|wfg /xg' ePsf]df ;~rfns >L dg axfb'/ /fO{n] kbaf6 lbg' ePsf] /fhLgfdf ;~rfns
;ldltsf] ldlt @)*)÷)#÷!% ut] a;]sf] a}7sn] :jLs[t u/]sf]df ldlt @)*)÷)(÷)^ ut] a;]sf] ;~rfns ;ldltsf]
a}7sn] lg0f{o u/L >L a[if axfb'/ a:g]tnfO{ lgo'Qm u/]kZrft lgDgfg';f/sf] ;~rfns ;ldlt /x]sf] 5 .
qm=;+= Gffd wf/0f u/]sf] kb
!= >L lnnf k|sfz l;6f}nf -:jtGq ;~rfns_ cWoIf

@= >L /d]z l;+x v8\sf -;+:yfks ;d'x_ ;~rfns
#= >L z+s/ k|;fb sflnsf]6f -;+:yfks ;d'x_ ;~rfns
$= >L /fd]Zj/ ;fksf]6f -;+:yfks ;d'x_ ;~rfns
%= >L cleif]s ah|frfo{ -;j{;fwf/0f ;d'x_ ;~rfns
^= >L a[[if axfb'/ a:g]t -;j{;fwf/0f ;d'x_ ;~rfns
&= k|f=8f= uLtf k|wfg -:jtGq ;~rfns_ ;~rfns
!@= cGo ;ldltx? M g]kfn /fi6« a}+ssf] lgb]{zg, a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf @^ / @& df
ePsf] Joj:yf adf]lhd ;~rfns ;ldltn] n]vfk/LIf0f ;ldlt, sd{rf/L Joj:yfkg tyf ;]jf ;'ljwf ;ldlt, hf]lvd
Joj:yfkg ;ldlt / ;DklQ z'4Ls/0f lgjf/0f ;DaGwL ;ldlt u7g u/]sf] 5 . To;}u/L ;~rfns ;ldltn] lg0f{o
u/L k|e' a}+s lnld6]8 / cGo a}+s tyf ljQLo ;+:yf Ps cfk;df ufEg÷ufleg jf o; a}+sn] cGo a}+s tyf ljQLo
;+:yf PlSjlhzg -k|flKt_ ug{sf nflu ;+efljt cGo a}+s tyf ljQLo ;+:yf;Fu 5nkmn u/L ;~rfns ;ldlt ;dIf
/fo÷k|ltj]bg k]z ug]{ k|of]hgsf nflu c:yfoL?kdf dh{/÷PlSjlhzg -k|flKt_ ;ldlt u7g ul/Psf] lyof] .
!@=! n]vfk/LIf0f ;ldlt M ;~rfns >L /d]z l;+x v8\sfsf] ;+of]hsTjdf ul7t n]vfk/LIf0f ;ldltdf ;~rfns >L
cleif]s ah|frfo{ ;b:o / cfGtl/s n]vfk/LIf0f ljefu k|d'v >L ljj]s rGb| nD;fn ;b:o ;lrj /xg' ePsf] 5 .
;ldltn] a}+ssf] ljQLo l:ylt, cfGtl/s lgoGq0f tyf hf]lvd Joj:yfkg k|0ffnL, j}wflgs tyf lgodgsf/L cg'kfngf
/ n]vfk/LIf0f sfo{qmd cflb af/] lgoldt ?kdf ;dLIff ug]{ ub{5 . cfGtl/s tyf afx\o n]vfk/LIf0f k|ltj]bg pk/
lj:t[t?kdf 5nkmn / ;dLIff kZrft\ ;'emfj ;lxtsf] k|ltj]bg ;~rfns ;ldlt ;dIf k]z ub{5 . ;dLIff cjlwdf
n]vfk/LIf0f ;ldltsf] !^ j6f a}7s a;]sf] lyof] .
!@=@ sd{rf/L ;]jf ;'ljwf ;ldlt M ;~rfns k|f=8f= >L uLtf k|wfgsf] ;+of]hsTjdf ul7t sd{rf/L Joj:yfkg tyf
;]jf ;'ljwf ;ldltdf k|d'v sfo{sf/L clws[t ;b:o, n]vf ljefu k|d'v ;b:o / dfgj ;+;fwg ljefu k|d'v ;b:o
;lrj /xg' ePsf] 5 . ;ldltn] ;+u7gfTds ;+/rgf adf]lhd sd{rf/Lx?sf] b/aGbL l;kmfl/;, a}+ssf] sd{rf/L
;]jf ljlgodfjnL ;+zf]wg tyf sd{rf/Lx?nfO{ k|bfg ul/g] ;'ljwfx?sf ;DaGwdf ;dLIff u/L ;~rfns ;ldlt ;dIf
l;kmfl/; ug]{ u/]sf] 5 . ;dLIff cjlwdf pQm ;ldltsf] ^ j6f a}7s a;]sf] lyof] .
!@=# hf]lvd Joj:yfkg ;ldlt M ;~rfns >L /fd]Zj/ ;fksf]6fsf] ;+of]hsTjdf ul7t hf]lvd Joj:yfkg ;ldltdf
;~rfns >L /d]z l;+x v8\sf ;b:o, k|d'v shf{ clws[t ;b:o, k|d'v ;~rfng clws[t ;b:o / k|d'v hf]lvd
clws[t ;b:o ;lrj /xg' ePsf] 5 . ;ldltn] a}+snfO{ c;/ kg{ ;Sg] hf]lvdx? kQf nufO{ To;sf] plrt Joj:yfkg
ug{ lqmoflzn /x]sf] 5 . ;ldltn] hf]lvd Joj:yfkgsf] ;Gbe{df shf{ hf]lvd, ahf/ hf]lvd, ;~rfng hf]lvd,
t/ntf hf]lvd, cg'kfngf hf]lvd, ;"rgf k|ljwL ;DaGwL hf]lvd / cGo hf]lvdx?nfO{ Go"gLs/0f ug{ ljz]if Wofg
lbO{ ;~rfns ;ldltnfO{ ;'emfj k]z ug]{ u/]sf] 5 . pQm ;ldltdf dfl;s, q}dfl;s, cw{jflif{s / jflif{s ?kdf tof/
kfl/Psf ljleGg k|ltj]bg, lg0f{ox? h:t} ICAAP k|ltj]bg, ALCO dfO{Go'6, ;'rgf k|ljwL ;DaGwL k|ltj]bg, n]vfk/LIf0f
k|ltj]bg, New Product Development nufot ;do ;dodf cGo Product Paper x?sf] ;dLIff u/L ;~rfns ;ldlt

;dIf /fo ;lxtsf] k|ltj]bg k]z ug]{ ub{5 . ;dLIff cjlwdf pQm ;ldltsf] !$ j6f a}7s a;]sf] lyof] .
!@=$ ;DklQ z'4Ls/0f lgjf/0f ;DaGwL ;ldlt M

;~rfns >L z+s/ k|;fb sflnsf]6fsf] ;+of]hsTjdf ul7t ;DklQ z'4Ls/0f lgjf/0f ;DaGwL ;ldltdf ;~rfns
;b:o, k|d'v hf]lvd clws[t ;b:o, k|d'v cg'kfngf clws[t ;b:o / k|aGws cg'kfngf ljefu ;b:o
;lrj /xg' ePsf] 5 . ;ldltn] AML/CFT ;Fu ;DalGwt ;du| cg'kfngf ;DaGwL cj:yfsf] ljZn]if0f ug]{,
a}+ssf ;Dk"0f{ u|fxsx?sf] hf]lvd :t/ lgwf{/0f ug]{ u/]sf] tyf cg'kfngfsf] qmddf b]lvPsf cGo sdL
sdhf]/Lsf] pko'Qm tl/sfn] cg'udg tyf ;dfwfg ug{ Joj:yfkgnfO{ ;xof]u ug]{ ;fy} q}dfl;s AML/CFT k|ltj]bg
pk/ lgoldt tj/n] 5nkmn ug]{ sfo{x? u/]sf] 5 . ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgjf/0f ug]{
;DaGwdf cfjZos gLlt lgod tyf sfo{ljlw kof{Kttf eP÷gePsf] cg'udg ug]{ / ;f] ;DaGwdf ;~rfns ;ldltnfO{
hfgsf/L u/fpg] u/]sf] 5 . To;}u/L ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgjf/0fsf nflu th{'df
ul/Psf sfo{ljlw cg'?k ;f]sf] kl/kfngf eP gePsf] olsg u/L Joj:yfkgnfO{ ;'wf/fTds sbd rfNg lgb]{zg lbg]
u/]sf] 5 . ;dLIff cjlwdf pQm ;ldltsf] !! j6f a}7s a;]sf] lyof] .
!@=% dh{/÷PlSjlh;g -k|flKt_ ;ldlt M

k|e' a}+s lnld6]8 / cGo a}+s tyf ljQLo ;+:yf Ps cfk;df ufEg÷ufleg jf cGo a}+s tyf ljQLo ;+:yf PlSjlhzg
-k|flKt_ ug{sf nflu ;+efljt a}+s tyf ljQLo ;+:yf;Fu 5nkmn u/L ;~rfns ;ldlt ;dIf /fo÷k|ltj]bg k]z ug{sf
nflu ;~rfns >L /d]z l;+x v8\sfsf] ;+of]hsTjdf u7g ul/Psf] dh{/÷PlSjlh;g -k|flKt_ ;ldltdf ;~rfns >L
z+s/ k|;fb sflnsf]6f / >L /fd]Zj/ ;fksf]6f ;b:o /xg' ePsf] lyof] . ;dLIff cjlwdf pQm ;ldltsf] # j6f a}7s a;]
sf] lyof] .
Dffly pNn]lvt ;a} ;ldltsf ;+of]hs tyf ;~rfns ;b:ox?nfO{ k|lt a}7s eQf s/;d]t ?=!@ xhf/ k|bfg ug]{
ul/Psf]df ldlt @)&(÷)(÷@! ut] kZrft a;]sf] a}7sdf k|lt a}7s eQf s/;d]t ?=!% xhf/ k|bfg ug]{ ul/Psf] 5 .
!#= u'gf;f] / ;'g'jfO{ M

;]jfu|fxLx?nfO{ kg]{ c;'ljwf tyf ;j{;fwf/0fsf] u'gf;f] ;'gjfO{sf nflu a}+sn] ljleGg dfWodx?sf] Joj:yf u/]
sf] 5 . cfˆgf b]z}e/L km}lnPsf zfvfx?df /x]sf ;'emfj k]l6sf, a}+ssf] j]j;fO{6 https://www.prabhubank.com/
grievance-handling, Facebook k]h https://www.facebook.com/brabhubanknp, O{d]n info@prabhubank.com tyf
a}+ssf] x6nfOgdf k|fKt u'gf;f]x?sf] ;'g'jfO{ ub}{ cfPsf] 5 . ljleGg dfWodx?af6 k|fKt x'g] u'gf;f]sf] ;'gjfO{sf lglDt
a}+sn] cfGtl/s ;+oGqsf] kl/rfng u/L l56f]5l/tf] tj/n] ;/f]sf/jfnfx?sf] lh1f;f, ;Nnfx, ;'emfj tyf u'gf;f]sf]
;dfwfg ub}{ cfPsf] 5 .
a}+ssf] u'gf;f] ;'Gg] clWfsf/Lsf] ljj/0f a}+ssf] j]j;fO{6df /flvPsf] 5 . ;]jfu|fxLsf] u'gf;f] ;'gjfO{sf nflu a}+sn]
Joj:yf u/]sf ljleGg dfWodx?af6 cf=j=@)&(÷)*) df @,^^% j6f u'gf;f] k|fKt ePsfdf @,^^% j6} u'gf;f]sf] ;'g'jfO{
ePsf] 5 .
!$= k|:tfljt nfef+z M ;dLIff jif{sf] d'gfkmfaf6 s'g} klg nfef+z k|:tfj ul/Psf] 5}g .
!%= n]vfk/LIf0f, jf;nft / cGo ljj/0f M @)*) cfiff9 d;fGtsf] a}+s tyf ;xfos sDkgLx?sf] ;d]t cf=j=@)&(÷)*)
sf] n]vfk/LIfssf] k|ltj]bg, PsLs[t jf;nft, PsLs[t gfkmf–gf]S;fg lx;fa, PsLs[t gfkmf–gf]S;fg afF8kmfF8 lx;fa,
PsLs[t gub k|jfx / ;f] ;+u ;DalGwt cg';"rLx? o;} k|ltj]bgsf] c+usf] ?kdf /flvPsf] 5 .
!^= sDkgL P]g, @)^# sf] bkmf !)( sf] pkbkmf $ cg';f/sf] 5'§} ljj/0fnfO{ o;} k|ltj]bgsf] c+usf] ?kdf cg';"rL æsÆ
df /flvPsf] 5 .
10 k|e' a}+s lnld6]8

!&= lwtf]kq btf{ tyf lgisf;g lgodfjnL @)&# sf] lgod @^ sf] pklgod -@_ ;Fu ;Da4 ljj/0f o;} k|ltj]bgsf] c+usf]
?kdf cg';"rL ævÆ df /flvPsf] 5 .
cGTodf, a}+ssf] pGglt / k|ultsf nflu k|ToIf tyf ck|ToIf ?kdf ;xof]u ug'{ x'g] ;Dk"0f{ z]o/wgLx?, u|fxsau{x?, g]
kfn ;/sf/sf ljleGg lgsfox?, g]kfn /fi6« a}+s, g]kfn lwtf]kq af]8{, sDkgL /lhi6«f/sf] sfof{no, g]kfn :6s PS;r]
Gh lnld6]8, cfGtl/s tyf afx\o n]vfk/LIfs, kqsf/au{ tyf a}+ssf ;Dk"0f{ sd{rf/Lx?nfO{ ;~rfns ;ldltsf] tkm{af6
xflb{s wGoafb 1fkg ug{ rfxG5f}+ .
wGojfb .
;~rfns ;ldltsf] tkm{af6,
/d]z l;+x v8\sf lnnf k|sfz l;6f}nf

;~rfns cWoIf
ldlt @)*)÷!@÷@#

cg';"rL æsÆ
sDkgL P]g, @)^# sf] bkmf !)( sf] pkbkmf $ cg';f/sf] cltl/Qm ljj/0f
s= ljut jif{sf] sf/f]af/sf] l;+xfjnf]sg M ;~rfns ;ldltsf] k|ltj]bgsf] aF'bf g+=ævÆ df pNn]v ul/Psf] .
v= /fli6«o tyf cGt/f{li6«o kl/l:yltaf6 sDkgLsf] sf/f]af/nfO{ s'g} c;/ k/]sf] eP ;f] c;/ M ;~rfns ;ldltsf]
k|ltj]bgsf] a'Fbf g+=æsÆ df pNn]v ul/Psf] .
u= k|ltj]bg tof/ ePsf] ldlt;Dd rfn' jif{sf] pknlAw / eljiodf ug'{ kg]{ s'/fsf] ;DaGwdf ;~rfns ;ldltsf] wf/0ff M rfn'
jif{sf] pknlAw ;~rfns ;ldltsf] k|ltj]bgsf] a'Fbf g+= æuÆ df pNn]v ul/Psf] .
3= sDkgLsf] cf}Bf]lus jf Jofj;flos ;DaGw M ;~rfns ;ldltsf] k|ltj]bgsf] a'Fbf g+= æuÆ sf] & g+= a'Fbfdf pNn]v
ul/Psf] .
ª= ;~rfns ;ldltdf ePsf] x]/km]/ / ;f]sf] sf/0f M ;~rfns ;ldltsf] k|ltj]bgsf] a'Fbf g+ æuÆ sf] !! g+= a'Fbfdf pNn]v
ul/Psf] .
r= sf/f]af/nfO{ c;/ kfg]{ d'Vo s'/fx? M
s= g]kfn ;/sf/ tyf g]kfn /fi6« a}+sn] jfl0fHo a}+s ;DaGwL gLltdf kl/jt{g ubf{ x'g;Sg] ;+efljt hf]lvdx? .
v= b]zsf] cfly{s tyf /fhg}lts ptf/r9fjsf] sf/0fn] x'g ;Sg] hf]lvdx? .
u= ljb]zL ljlgdo sf/f]af/ ubf{ ljlgdo b/df x'g] kl/jt{gaf6 x'g ;Sg] ;+efljt hf]lvdx? .
3= ljQLo ;+:yfx?lar a9\g ;Sg] k|lt:kwf{ Pj+ bIf hgzlQmsf] cefjn] x'g ;Sg] hf]lvdx? .
ª= lgIf]k tyf shf{sf] Aofhb/df cfpg;Sg] kl/jt{gn] lgDTofpg] hf]lvdx? .
r= ;"rgf k|ljlwsf] ljsf;sf ;fy} o;;Fu hf]l8Psf ;~rfng hf]lvdx? .
5= k"FhL ahf/df cfpg ;Sg] kl/jt{gx? .
h= sf]le8 !( h:t} cGo ;+qmfds /f]uaf6 ck|Tofl;t ?kdf ;du| cfly{s If]qdf kfg]{ c;/ .
5= n]vfk/LIf0f k|ltj]bgdf s'g} s}lkmot pNn]v ePsf] eP ;f] pk/ ;~rfns ;ldltsf] k|lts[of M cf=j=@)&(÷)*) sf]
n]vfk/LIf0f k|ltj]bgdf ;fdfGo s}lkmot afx]s cGo gsf/fTds s'/fx? gePsf]n] ;fdfGo s}lkmotx?sf] ;'wf/sf nflu
cfjZos sbd rflnPsf] .
h= nfef+z afF8kmfF8 ug{ l;kmfl/; ul/Psf] /sd M ;f] gePsf] .
em= z]o/ hkmt ePsf] eP hkmt ePsf] z]o/ ;+Vof, To:tf] z]o/sf] cl°t d"No, To:tf] z]o/ hkmt x'g'eGbf cufj} ;f] jfkt
sDkgLn] k|fKt u/]sf] hDdf /sd / To:tf] z]o/ hkmt ePkl5 ;f] z]o/ laqmL u/L sDkgLn] k|fKt u/]sf] /sd tyf hkmt
ePsf] z]o/ jfkt /sd lkmtf{ u/]sf] eP ;f]sf] ljj/0f M To:tf] s'g} z]o/ hkmt ul/Psf] 5}g .
`= ljut cfly{s jif{df sDkgL / o;sf] ;xfos sDkgLsf] sf/f]af/sf] k|ult / ;f] cfly{s jif{sf] cGtdf /x]sf] l:yltsf]
k'g/fjnf]sg M a}+ssf] ;xfos sDkgLsf] ?kdf k|e' Soflk6n lnld6]8 / k|e' :6s dfs]{6 lnld6]8 /x]sf 5g\ . k|e'
Soflk6n lnld6]8sf] hf/L k"FhLdWo] %! k|ltzt z]o/ a}+ssf] :jfldTjdf /x]sf] 5 eg] k|e' :6s dfs]{6 lnld6]8df zt
k|ltzt a}+ssf] nufgL /x]sf] 5 . a}+s / o;sf] ;xfos sDkgLx?sf] sf/f]af/sf] k|ult / ;f] cfly{s jif{sf] cGTodf
/x]sf] l:ylt o;};fy ;+nUg cf=j @)&(÷)*) sf] ljQLo ljj/0f, gfkmf gf]S;fg lx;fa / gub k|jfx ljj/0fn] k|i6 kfb{5 .
6= sDkgL tyf To;sf] ;xfos sDkgLn] cfly{s jif{df ;DkGg u/]sf] k|d'v sf/f]af/x? / ;f] cjlwdf sDkgLsf] sf/f]af/df
cfPsf] s'g} dxTjk"0f{ kl/jt{g M @)*) cfiff9 d;fGtdf a}+ssf] ;xfos sDkgL k|e' Soflk6n lnld6]8sf] gfddf o; a}+sdf
/x]sf] vftfdf ?=& s/f]8 *( nfv *( xhf/ lgIf]k /x]sf] 5 . ;dLIff cjlwdf a}+sn] ;xfos sDkgLnfO{ ?=$! nfv $$ xhf/
Aofh e'QmfgL u/]sf] 5 . To;}u/L @)*) cfiff9 d;fGtdf a}+ssf] ;xfos sDkgL k|e' :6s dfs]{6 lnld6]8sf] gfddf o;
a}+sdf /x]sf] vftfdf ?=&& nfv & xhf/ lgIf]k /x]sf] 5 .
a}+sn] k|e' Soflk6n lnld6]8nfO{ cfˆgf] z]o/ /lhi6«f/sf] ?kdf lgo'Qm u/]sf] 5 . ;f] jfkt a}+sn] ;xfos sDkgLnfO{ ?=!^
nfv e'QmfgL u/]sf] 5 . ;fy}, ;xfos sDkgLn] a}+snfO{ cf=j=@)&(÷)*) df nfef+z :j?k ?=$ s/f]8 #^ nfv % xhf/
e'QmfgL u/]sf] 5 . ;dLIff cjlwdf a}+s / ;xfos sDkgLsf] sf/f]af/df cfPsf] kl/jt{g o;} ;fy ;+nUg jf;nft, gfkmf
gf]S;fg lx;fa / gub k|jfx ljj/0fn] k|i6 kfb{5 .
7= ljut cfly{s jif{df sDkgLsf] cfwf/e"t z]o/wgLx?n] sDkgLnfO{ pknAw u/fPsf] hfgsf/L M ljut cfly{s jif{df a}+ssf
cfwf/e"t z]o/wgLx?n] a}+snfO{ s'g} hfgsf/L pknAw u/fPsf 5}gg\ .

8= ljut cfly{s jif{df sDkgLsf ;~rfns tyf kbflwsf/Lx?n] lnPsf] z]o/sf] :jfldTjsf] ljj/0f / sDkgLsf]
z]o/ sf/f]af/df lghx? ;+nUg /x]sf] eP ;f] ;DaGwdf lghx?af6 sDkgLn] k|fKt u/]sf] hfgsf/L M a}+ssf ;~rfns
tyf kbflwsf/Ln] lnPsf] z]o/sf] :jfldTjsf] ljj/0f lgDg adf]lhd /x]sf] 5 . z]o/ sf/f]af/df lghx? ;+nUg ePsf]
hfgsf/L ;+:yfnfO{ k|fKt ePsf] 5}g .
l;=g+= Gffd, y/ kb z]o/ ;+Vof
!= >L lnnf k|sfz l;6f}nf cWoIf #,^$$

@= >L /d]z l;+x v8\sf ;~rfns @&,)@^
#= >L z+s/ k|;fb sflnsf]6f ;~rfns @,^&$
$= >L /fd]Zj/ ;fksf]6f ;~rfns !,%&,()!
%= >L cleif]s ah|frfo{ ;~rfns $$,)##
^= >L a[[if axfb'/ a:g]t ;~rfns !%(
&= k|f=8f= uLtf k|wfg ;~rfns !)%
9= ljut cfly{s jif{df sDkgL;Fu ;DalGwt ;Demf}tfx?df s'g} ;~rfns tyf lghsf] glhssf] gft]bf/sf] JolQmut :jfy{sf]
af/]df pknAw u/fOPsf] hfgsf/Lsf] Joxf]/f M a}+snfO{ To:tf] s'g} hfgsf/L pknAw gu/fOPsf] .
0f= sDkgLn] cfˆgf] z]o/ cfkm}n] vl/b u/]sf] eP To;/L cfˆgf] z]o/ vl/b ug'{sf] sf/0f, To:tf] z]o/sf] ;+Vof / cl°t
d"No tyf To;/L z]o/ vl/b u/]afkt sDkgLn] e'QmfgL u/]sf] /sd M sDkgLn] cfˆgf] z]o/ cfk}mn] vl/b gu/]sf] .
t= cfGtl/s lgoGq0f k|0ffnL eP jf gePsf] / ePsf] eP ;f]sf] lj:t[t ljj/0f M a}+sn] g]kfn /fi6« a}+såf/f a}+s tyf ljQLo
;+:yfx?nfO{ hf/L u/]sf] PsLs[t lgb]{zgsf] clwgdf /xL hf]lvd Joj:yfkg ;ldlt, sd{rf/L ;]jf ;'ljwf ;ldlt,
n]vfk/LIf0f ;ldlt / ;DklQ z'4Ls/0f lgjf/0f ;DaGwL ;ldlt u7g u/]sf] 5 . o;sf ;fy} s'g} vf; k|of]hgsf]
nflu lglZrt ;do tf]sL u}x| sfo{sf/L ;~rfnssf] ;+of]hsTjdf pk–;ldltx?sf] ;d]t Joj:yf ug]{ u/]sf] 5 . oL
;ldltx?sf] a}7s cfjlws?kdf a:g] u/]sf] 5 / lgb]{lzsfdf ePsf] Joj:yf cg';f/ cf–cfˆgf] sfd tyf lhDd]jf/L k"/f
ug]{ u/]sf 5g\ .
ljleGg :jLs[t cfGtl/s gLlt, sfo{ljlw tyf ;'zf;gsf] dfWodaf6 cfGtl/s lgoGq0f k|0ffnL dhj't u/fO{ k|efjsf/L
9+un] nfu" ul/Psf] 5 . o;/L :jLs[t gLlt, sfo{ljlw tyf ;'zf;g k|efjsf/L ?kdf kfngf eP÷gePsf] ;DaGwdf
a}+ssf] cg'kfngf ljefu -Compliance Department_ n] cg'udg ug]{ u/]sf] 5 . To;}u/L a}+ssf] ;~rfng ;DaGwL
hf]lvd / shf{ ;DaGwL hf]lvd sd ug{sf nflu k|d'v hf]lvd clws[t -Chief Risk Officer_ sf] clwgdf /xg] u/L
5'§} hf]lvd ljefu -Risk Department_ u7g ul/Psf] 5, h;n] lgoldt?kdf a}}+ssf] ;~rfng tyf shf{ ;DaGwL
hf]lvdx?sf] cg'udg ug]{ u/]sf] 5 . ;fy}, a}+ssf] cfGtl/s n]vfk/LIf0fsf nflu Pp6f 5'§} cfGtl/s n]vfk/LIf0f ljefu
u7g u/L lgoldt ?kdf n]vfk/LIf0f u/fO/x]sf] hfgsf/L u/fpFb5f}+ .
y= ljut cfly{s jif{sf] s'n Joj:yfkg vr{sf] ljj/0f M
ljut cfly{s jif{sf] s"n Joj:yfkg vr{sf] ljj/0f b]xfo adf]lhd /x]sf] 5 .
sd{rf/L vr{ -af]g; afx]s_ ?=#,!#,)#,$@,&@#÷–
;~rfng vr{ ?=@,!),&),^&,*%(÷–
hDdf ?=%,@#,&$,!),%*@÷–
b= n]vfk/LIf0f ;ldltsf ;b:ox?sf] gfdfjnL, lghx?n] k|fKt u/]sf] kfl/>lds, eQf tyf ;'ljwf, ;f] ;ldltn] u/]sf] sfd
sf/afxLsf] ljj/0f / ;f] ;ldltn] s'g} ;'emfj lbPsf] eP ;f]sf] ljj/0f M ;~rfns ;ldltsf] k|ltj]bgsf] a'Fbf g+= æuÆ sf]
!@=! g+= a'Fbfdf pNn]v ul/Psf] .
w= ;~rfns, k|jGw ;~rfns, sfo{sf/L k|d'v, sDkgLsf cfwf/e"t z]o/wgL jf lghsf] glhssf] gft]bf/ jf lgh ;+nUg
/x]sf] kmd{, sDkgL jf ;+u7Lt ;+:yfn] sDkgLnfO{ s'g} /sd a'emfpg afFsL eP ;f] s'/f M gePsf] .
g= ;~rfns, k|jGw ;~rfns, sfo{sf/L k|d'v tyf kbflwsf/Lx?nfO{ e'QmfgL ul/Psf] kfl/>lds, eQf tyf ;'ljwfsf] /sd
M a}7sdf pkl:yt ePjfkt ;~rfns ;ldlt tyf cGo ;ldltsf ;b:ox?nfO{ k|bfg ul/Psf] a}7s eQf, sfo{sf/L k|d'v
tyf cGo Joj:yfklso kbflwsf/Lx?nfO{ e'Qmfg ul/Psf] kfl/>lds tyf eQf afktsf] /sd b]xfo adf]lhd /x]sf] 5 .
c= ;~rfns ;ldlt M
;~rfns ;ldltsf] a}7sdf pkl:yt ePjfkt cWoIfnfO{ ?=!*,)))÷– / ;~rfns ;b:ox?nfO{ ?=!%,)))÷– k|bfg ug]{
ul/Psf] 5 . To;}u/L pk;ldltdf ;xefuL ;~rfns ;ldltsf ;b:ox?nfO{ ?=!%,)))÷– sf b/n] a}7s eQf pknAw

u/fpg] Joj:yf ul/Psf] 5 . o; afx]s ;~rfns ;ldltsf cWoIfnfO{ 6]lnkmf]g, df]jfOn tyf kqklqsf vr{afkt k|lt
dlxgf ?=!$,)))÷– / ;~rfns ;b:ox?nfO{ k|lt dlxgf ?=!@,)))÷– k|bfg ug]{ ul/Psf] 5 . ;dLIff cjlwdf ;~rfns
;ldltsf] cWoIf tyf ;~rfns ;b:ox?nfO{ a}7s eQf / kqklqsf tyf 6]lnkmf]g vr{jfkt ?=^# nfv %$ xhf/ k|bfg
ul/Psf] 5 .
cf=sfo{sf/L k|d'v tyf cGo kbflwsf/Lx? M

/sd ?= xhf/df
qm=;+= ljj/0f k|d'v sfo{sf/L cGo kbflwsf/Lx? #
!= tna÷eQf @(,^*% @,(),(&(

@= sd{rf/L jf]g; ^,$%$ #&,%%)
#= bz} tyf labf jfkt eQf $,%^& @),$&#
hDdf $),&)& #,$(,))#
tnj / eQf jfx]s sfo{sf/L k|d'v tyf cGo kbflwsf/Lx?nfO{ lgDg cg';f/sf] cGo ;'ljwf k|bfg ul/Psf] 5 .
# sfo{sf/L txsf sd{rf/Lx? M

tnj÷eQf afx]s sfo{sf/L k|d'v tyf cGo kbflwsf/LnfO{ lgDgfg';f/sf] ;'ljwf k|bfg ul/Psf] 5 .
c= k|d'v sfo{sf/L clws[tnfO{ O{Gwg / dd{t ;Def/ ;lxt ;jf/L ;fwg pknAw u/fO{Psf] 5 .
cf= k|dv
' sfo{sf/L clws[t nufot a}+ssf ;Dk"0f{ sd{rf/Lx?nfO{ a}+ssf] lgodfg';f/ b'3{6gf aLdfsf] Joj:yf
ul/Psf] 5 .
O= k|d'v sfo{sf/L clws[t nufot sfo{sf/L txsf ;Dk"0f{ clws[tx?nfO{ lgodfg';f/ df]jfOn kmf]gsf] e'QmfgL ug]{
Joj:yf ul/Psf] 5 .
k= z]o/wgLx?n] a'lemlng afFsL /x]sf] nfef+zsf] /sd M o; a}+s tyf o; a}+sn] k|flKt -PlSjlhzg_ u/]sf] ;fljs ;]~r'/L
sdl;{on a}+s lnld6]8;Fu uflePsf ljleGg ;+:yfx?sf z]o/wgLx?n] a'lemlng afFsL /x]sf] gub nfef+z /sd
?=##,%%,)),(&%÷– dWo] nfef+z /sd ?=@,@#,@%,%)%÷– a+}ssf] ljQLo ljj/0fsf] cg';"rL $=@# cGtu{t b]vfO{Psf] / afFsL
nfef+z /sd ?=#!,#!,&%,$&!÷– a}+ssf] z]o/ /lhi6«f/ k|e' Soflk6n lnld6]8nfO{ x:tfGt/0f ul/Psf] 5 .
km= bkmf !$! adf]lhd ;DklQ vl/b jf laqmL u/]sf] s'/fsf] ljj/0f M ;dLIff cjlwdf bkmf !$! adf]lhd ;DklQ vl/b jf laqmL
ul/Psf] 5}g .
a= bkmf !&% adf]lhd ;Dj4 sDkgLlar ePsf] sf/f]af/sf] ljj/0f M o;} k|ltj]bgsf] bkmf æ6Æ df pNn]v ul/Psf] .
e= o; P]g tyf k|rlnt sfg"g adf]lhd ;~rfns ;ldltsf] k|ltj]bgdf v'nfpg' kg]{ cGo s'g} s'/f M v'nfpg' kg]{ cGo s'/f
gePsf] .
d= cGo cfjZos s'/fx? M gePsf] .
wGojfb .
;~rfns ;ldltsf] tkm{af6,
/d]z l;+x v8\sf lnnf k|sfz l;6f}nf

;~rfns cWoIf
ldlt @)*)÷!@÷@#

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 jflif{s k|ltj]bgdf ;+nUg ul/Psf] .

@= n]vfk/LIfssf] k|ltj]bg M jflif{s k|ltj]bgdf ;+nUg ul/Psf] .
#= n]vfk/LIf0f ePsf] ljQLo ljj/0f M jflif{s k|ltj]bgdf ;+nUg ul/Psf] .
$= sfg"gL sf/jfxL ;DaGwL ljj/0f M
s= q}dfl;s cjlwdf ;+ul7t ;+:yfn] jf ;+:yfsf] lj?4 s'g} d'2f bfo/ ePsf] eP M a}+ls· Joj;fo ;~rfngsf] bf}/fgdf
x'g] shf{ c;"nL tyf s/ bfloTj ;DaGwL ;fdfGo k|s[ltsf d'2f afx]s cGo g/x]sf] .
v= ;+ul7t ;+:yfsf] ;+:yfks jf ;~rfnsn] ;+:yfks jf ;+rfnssf] lj?4df k|rlnt lgodsf] cj1f jf kmf}hbf/L
ck/fw u/]sf] ;DaGwdf s'g} d'2f bfo/ u/]sf] jf ePsf] eP M plNnlvt k|s[ltsf s'g} d'2f /x]÷ePsf] hfgsf/L a}+snfO{
k|fKt gePsf] .
u= s'g} ;+:yfks jf ;~rfns lj?4 cfly{s ck/fw u/]sf] ;DaGwdf s'g} d'2f bfo/ ePsf] eP M plNnlvt k|s[ltsf s'g}
d'2f /x]÷ePsf] hfgsf/L a}+snfO{ k|fKt gePsf] .
%= ;+ul7t ;+:yfsf] z]o/ sf/f]af/ tyf k|ultsf] ljZn]if0f M
s= lwtf]kq ahf/df ePsf] ;+ul7t ;+:yfsf] z]o/sf] sf/f]af/ ;DaGwdf Joj:yfkgsf] wf/0ffM ;+:yfsf] z]o/sf] sf/f]af/
ahf/sf] l;4fGt cg';f/ ;~rfng x'g] ePsf]n] o; ;DaGwdf Joj:yfkgsf] s'g} wf/0ff g/x]sf] .
v= ut jif{sf] k|To]s q}dfl;s cjlwdf ;+ul7t ;+:yfsf] z]o/sf] clwstd, Go'gtd / clGtd d'Nosf ;fy} s'n
sf/f]af/ z]o/ ;+Vof / sf/f]af/ lbg .
q}dfl;s -dlxgf_ z]o/sf] z]o/sf] z]o/sf] s"n sf/f]af/ s"n
clwstd d"No Go'gtd d"No clGtd d"No z]o/ ;+Vof sf/f]jf/ lbg
k|yd q}df; -c;f]h d;fGt 2079_ 234.90 193.20 207 18,323 65

bf];|f] q}df; -kf}if d;fGt 2079_ 228 185 211 14,772 52
t];|f] q}df; -r}q d;fGt 2079_ 214 165.10 174 17,917 56
rf}yf] q}df; -cfiff9 d;fGt 2080_ 176 155 160 26,550 61
^= ;d:of tyf r'gf}tL M

cfGtl/s ;d:of tyf r'gf}tL M
s= zfvf ;~hfn j[l4 eP;Fu} sf/f]af/df ePsf] a[l4n] ;~rfng hf]lvdnfO{ Joj:yfkg ug'{ kg]{ r'gf}tL .
v= Aofhb/ cGt/sf] Joj:yfkg ug{ r'gf}tL .
u= sd{rf/L Joj:yfkg .
3= shf{sf] u'0f:t/ clej[l4 u/L shf{ c;'nLsf] dfWodaf6 lgis[o shf{sf] dfqf Go'g :t/df sfod ug{' .
r= ;'rgf k|ljlwsf] pRrtd k|of]u ub}{ ubf{ o;df x'g] cGt/gLlxt hf]lvdx?sf] ;dod} klxrfg / ltgLx?sf] plrt Joj:yfkg
ug'{ .
afx\o ;d:of tyf r'gf}tLM

s= sf]le8 !( sf] dxfdf/Lsf ;fy} ?;–o'qm]g o'4sf] sf/0f ;du| cy{tGqdf k/]sf] c;/ .
v= ;"rgf k|ljlwsf] If]qdf cfpg ;Sg] r'gf}tL .
u= a}+ls· If]qdf a9\b} uO{/x]sf] k|lt:kwf{;Fu} Joj;fo la:tf/, Aofhb/ lgoGq0f Pj+ t/ntf sfod ug]{ r'gf}tL .
3= b]zsf] cfly{s cj:yfdf cfpg] ptf/ r9fjaf6 pTkGg x'g ;Sg] hf]lvdx? .
ª= l;ldt nufgL If]q / a}+s tyf ljQLo ;+:yfaLr x'g] tLj| k|lt:kwf{ .
;d:of tyf r'gf}tL ;fdgf ug{ Joj:yfkgn] cjnDag u/]sf] /0fgLltM

s= cfGtl/s Pj+ jfx\o jftfj/0fsf] k|jfeaf6 x'g] kl/jt{g k|lt ulDe/tfsf ;fy ;hstf ckgfpg] .
v= a}+sdf /x]sf] hgzQmLnfO{ bIf Pj+ ;jn agfpgsf] nflu k|efjsf/L cfGtl/s Pj+ jfx\o tflndsf] Joj:yf ug]{ .
u= u|fxsx?sf] OR5f Pj+ rfxgfnfO{ dWogh/ ub}{ gofF –gofF ;]jf tyf of]hgf agfO{ nfu" ub}{ hfg] .

3= eljiodf 36\g ;Sg] cGo ;Defljt 36gfx?sf ;DaGwdf ;'/lIft cjt/0f ug{ ;hstfsf ;fy cuf8L a9\g] .
ª= ;~rfng vr{x?sf] lgoldt cg'udg tyf ljZn]if0f u/L ldtAooLtf ckgfO{g] .
r= lgIf]k tyf shf{df ljljwLs/0f u/L clwstd nfe lng] .
h= a}+sn] k|of]u ul//x]sf] Software nfO{ cfw'lgsL/s0f ub}{ hfg] .
em= ljleGg Joj;flos ;+:yf tyf JolQmut u|fxsx?;Fu yk ;xsfo{ ug]{, shf{sf] k'g/tflnsLs/0f tyf
k'g{;+/rgf h:tf pkfox?sf] cjnDag ug]{ .
`= cg'kfngf tyf hf]lvd Joj:yfkg ljefu nfO{ cem dha't agfpFb} n}hfg] .
-5_ ;+yfut ;'zf;g M
a}+sn] ;+:yfut ;'zf;gnfO{ ;b}j pRr k|fyldstfdf /fVb} cfPsf] 5 . ;+:yfut ;'zf;g clea[l4sf nflu Joj:yfkgåf/f
rflnPsf sbd ;DaGwL ljj/0f o; k|sf/ /x]sf 5g\ .
c= a}+sleqsf sfo{x?df plrt lgoGq0f /fvL, kf/bzL{ 9+uaf6 sfo{x? ;DkGg ug{sf nflu lgofds lgsfox?af6
tf]lsP adf]lhdsf gLltx?, kfngf ug{'kg]{ lgb]{zgx?, a}+s cfkm}}n] cfjZostf cg';f/ lgdf{0f u/]sf ljleGg gLlt÷
lgb]{lzsfx?nfO{ sfof{Gjog u/L nfu" ul/Psf] 5 .
cf= a}+ssf sfo{x?nfO{ k|efjsf/L?kdf ;DkGg ug{sf nflu ;~rfns ;ldltsf ;b:ox?sf] ;+of]hsTjdf ljleGg
pk;ldltx? Uf7g u/L lgoldt ?kdf a}7s x'g] u/]sf] 5 .
O= a}+ssf sd{rf/L tyf ;~rfnsx?sf nflu cfrf/ ;+lxtf agfO{ nfu" ul/Psf] 5 .
O{= a}+ssf ;"rgfx?nfO{ u|fxsju{, k|j4{s, ;fwf/0f nufgLstf{x?sf ;fy} cGo lgofds lgsfox?nfO{ ;do ;dodf
tf]lsP adf]lhdsf] 9fFrfdf k|sflzt u/L ;"lrt ug]{ Joj:yf ldnfO{Psf] 5 . ;+:yfut ;'zf;gsf] k"0f{ kfngf ub}{
o;nfO{ cem ;'b[9 agfpFb} n}hfg o; a}+ssf] ;~rfns ;ldlt / Joj:yfkg k|ltj4 /x]sf] 5 .

g]kfn lwtf]kq af]8{åf/f hf/L ;"rLs[t ;·l7t ;+:yfx?sf] ;+:yfut ;'zf;g ;DaGwL
lgb]{lzsf, @)&$ sf] bkmf @) -$_ cg';f/ cg'kfngf ;DaGwL ;f/f+z
a}+sdf ;+:yfut ;'zf;g sfod /fVg] ljifodf ;~rfns ;ldlt tyf Joj:yfkg ;b}j k|ltj4 /xL cfPsf] 5 . ;~rfns ;ldlt
Pj+ ;~rfns ;ldltåf/f ul7t laleGg ;ldltx?sf] a}7s lgoldt?kdf a:g] u/]sf] 5 . ;~rfns ;ldltsf ;a} ;b:ox?
Pj+ sd{rf/Lx?n] g]kfn /fi6« a}+såf/f tf]lsPsf] cfr/0f ;DaGwL Joj:yfx?sf] k"0f{ kfngf u/]sf 5g\ .
;+:yfsf] ;'zf;gsf] ;'lglZrttf sfod ub}{ lgodgsf/L Joj:yf adf]lhd a}+sn] cfˆgf] sfd sf/afxLnfO{ k|efjsf/L ?kdf
;~rfng ug{ ;~rfnssf] ;+of]hsTjdf n]vfk/LIf0f ;ldlt, hf]lvd Joj:yfkg ;ldlt, sd{rf/L ;]jf ;'ljwf ;ldlt, ;DklQ
z'4Ls/0f lgjf/0f ;DaGwL ;ldlt / cfjZostf cg';f/ Aoj:yfklso txdf cGo ;ldlt tyf pk;ldlt u7g ub}{ cfPsf]
5 . pNn]lvt ;ldltx?n] tf]lsPsf] sfd st{Ao / pQ/bfloTj cfˆgf] If]qflwsf/ leq /xL ;Dkfbg ub}{ cfPsf 5g\ .
a}+sn] ;/f]sf/jfnfx?sf] hfgsf/Lsf] lglDt cfjZos ;"rgf tyf hfgsf/Lx? lgoldt?kn] ;fj{hlgs ?kdf k|sflzt ub}{
cfPsf] 5 . ;fy}, a}+sn] ;+:yfut ;'zf;gsf] k|efjsf/L sfof{Gjog ug]{ p2]Zon] sd{rf/Lx?sf nflu cfrf/ ;+lxtf nfu"
u/]sf] 5 .
a}+sn] g]kfn /fi6« a}+såf/f hf/L ljQLo ljj/0fsf] 9fFrf Pj+ k|rlnt ;j{dfGo l;4fGtsf] cfwf/df cfˆgf] n]vf, clen]v ljj/0f tyf
k|ltj]bg tof/ ub}{ cfPsf] / tf]lsPsf] ;do leq} n]vfk/LIf0f ug]{ u/]sf] 5 .
;'zf;g ;DaGwdf k|rlnt P]g, sfg"g nufot lgodgsf/L lgsfo g]kfn /fi6« a}+saf6 hf/L ul/Psf] kl/kq lgb]{zgx?nfO{
k"0f{ ?kdf kfngf ug]{ ul/Psf] ;fy} lgofds lgsfon] a}+s ;+:yfkgf ubf{sf avt O{hfht kq hf/L ubf{ tf]s]sf zt{x?
k"0f{?kdf kfngf u/]sf] 5 . g]kfn /fi6« a}+saf6 x'g] lgl/If0f tyf ;'kl/j]If0fsf ;fy} cfGtl/s n]vfk/LIfs tyf jfx\o
n]vfk/LIfsn] lgl/If0f÷;'kl/j]If0fsf] s|ddf cf}NofPsf s}+lkmot÷ ;'emfjx?sf] ;DaGwdf k|fKt lgb]{zgx? sfof{Gjog
e};s]sf] tyf sltko lgb]{zgx?sf] kfngf ug]{ qmddf /x]sf] ;fy} pQm s}lkmotx? k'gM bf]xf]l/g glbg Joj:yfkg ;hu /xL
cfˆgf sfo{x? yk r':t b'?:t 9·n] ;Dkfbg ub}{ ;+:yfut ;'zf;gsf] cj:yf dha't agfPsf] 5 .

t'ngfTds lgIf]k, shf{ nufgL, cfDbfgL tyf vr{sf] ;+/rgf
lgIf]k /sd ?= xhf/df shf{ nufgL /sd ?= xhf/df
29,59,43,970
24,21,03,516
18,21,41,150
16,97,26,788 15,04,19,729
13,65,26,020 14,22,64,683
11,23,93,448 9,02,50,090 10,31,34,280
2075/76 2076/77 2077/78 2078/79 2079/80 2075/76 2076/77 2077/78 2078/79 2079/80
cfDbfgL ;+/rgf /sd ?= xhf/df vr{sf] ;+/rgf /sd ?= xhf/df
1,98,26,337
1,70,30,033
2,98,92,781
1,12,87,219
1,07,65,064
1,28,99,275
78,75,971
72,76,494
1,17,97,451
56,38,283
63,66,966
43,29,547
41,15,124
35,93,376
30,83,607
21,99,932
18,83,920
14,18,848
18,58,159
13,38,129
2075/76 2076/77 2077/78 2078/79 2079/80 2075/76 2076/77 2077/78 2078/79 2079/80
Aofh cfDbfgL cGo cfDbfgL Aofh vr{ cGo vr{
v"b d"gfkmf /sd ?= xhf/df @)*) cfiff9sf] lgIf]ksf] ;+/rgf

19,02,015
17,83,593 17,20,875
11,94,204
2,80,219 7Ü 1Ü
rNtL cGo
2075/76 2076/77 2077/78 2078/79 2079/80 8Ü

dfu]sf] avt ltg"{kg]{
28Ü
art
@)*) cfiff9sf] shf{sf] ;+/rgf
14Ü
cGo shf{
39Ü
cfjlws shf{ 56Ü
d"4tL
2Ü
dflh{g shf{
6Ü
l/on :6]6 shf{
15Ü
clwljsif{ shf{
6Ü 1Ü
JolQmut
cfjfl;o shf{ 17Ü
l8df08 / rfn'
6«i6 l/l;K6 shf{
k"+hL shf{

PsLs[t ljQLo cj:yfsf] ljj/0f -jf;nft_
cfiff9 d;fGt @)*)
/sd ?=df
;d"x a}+s
ljj/0f cg';"rL cfiff9 d;fGt @)*) cfiff9 d;fGt @)&( cfiff9 d;fGt @)*) cfiff9 d;fGt @)&(
;DklQ
gub tyf gub ;dfg 4.1 10,28,63,40,142 8,10,80,29,156 10,03,35,78,124 7,66,46,26,930
g]kfn /fi6« a}+sdf /x]sf] df}Hbft tyf lng' kg]{ 4.2 10,67,02,35,290 13,51,43,89,394 10,67,02,35,290 13,51,43,89,394
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft 4.3 55,75,00,000 1,28,33,780 - 1,28,33,780
8]l/e]l6e ljQLo pks/0f 4.4 2,30,44,52,353 1,52,37,98,893 2,30,44,52,353 1,52,37,98,893
cGo Jofkfl/s ;DklQx? 4.5 65,59,21,340 89,51,80,999 19,32,52,037 12,42,84,116
a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ tyf ;fk6L 4.6 6,97,54,86,611 6,41,18,63,225 6,97,54,86,611 6,41,18,63,225
u|fxsx?nfO{ lbPsf] shf{ tyf ;fk6L 4.7 2,34,11,88,95,348 1,45,38,15,70,813 2,34,15,48,95,348 1,45,38,15,70,813
lwtf]kq (Securities) df nufgL 4.8 69,88,25,06,365 49,94,30,72,069 69,57,37,45,264 49,94,30,72,069
o; jif{sf] cfos/ ;DklQ 4.9 14,54,60,291 5,66,69,051 13,00,14,908 10,90,56,731
;xfos sDkgLdf nufgL 4.10 - - 79,57,29,080 52,42,29,080
;Da4 sDkgLdf nufgL 4.11 3,68,30,058 - 2,75,00,000 -
;DklQdf nufgL 4.12 44,53,51,674 45,87,49,551 44,53,51,674 45,87,49,551
;DklQ tyf pks/0f 4.13 4,93,31,22,378 3,60,84,67,214 4,87,56,34,684 3,54,53,92,132
VoftL / cd't{ ;DklQ 4.14 38,71,91,425 14,27,28,910 35,75,57,239 11,51,60,384
:yug s/ ;DklQ 4.15 8446,94,128 49,70,83,437 82,42,52,042 45,89,85,664
cGo ;DklQ 4.16 7,01,64,20,811 3,03,99,03,174 6,61,46,96,891 2,96,49,87,856
s"n ;DklQ 3,49,26,04,08,213 2,33,59,43,39,665 3,47,97,63,81,544 2,32,75,30,00,618
bfloTj
a}+s tyf ljlQo ;+:yfnfO{{ ltg{ jfFsL 4.17 8,00,30,43,306 4,33,37,10,144 8,00,30,43,306 4,30,87,15,129
g]kfn /fi6« a}+snfO{ ltg{ jfFsL 4.18 15,97,35,000 16,08,32,76,235 15,97,35,000 16,08,32,76,235
8]l/e]l6e ljQLo pks/0f 4.19 2,30,87,19,252 1,51,66,56,713 2,30,87,19,252 1,51,66,56,713
u|fxssf] lgIf]k 4.20 2,89,00,42,29,275 1,78,63,79,97,143 2,89,09,09,26,761 1,78,65,21,84,679
ltg{ jfFsL shf{ tyf ;fk6 4.21 65,75,00,000 - 65,75,00,000 -
o; jif{sf] cfos/ bfloTj 4.9 - - - -
Joj:yf 4.22 9,76,79,334 2,33,24,555 9,76,79,334 2,33,24,555
:yug s/ bfloTj 4.15 - - - -
cGo bfloTj 4.23 9,10,23,62,810 7,52,95,01,457 8,46,76,28,216 7,38,33,19,922
hf/L ul/Psf] C0fkq 4.24 7,83,89,53,248 5,63,77,73,039 7,83,89,53,248 5,63,77,73,039
;'/If0f g/flvPsf] ;xfos cfjlBs bfloTj 4.25 - - - -
s"n bfloTj 3,17,17,22,22,224 2,13,76,22,39,286 3,16,62,41,85,116 2,13,60,52,50,273
OlSj6L
z]o/ k"FhL 4.26 23,54,24,89,832 12,70,87,04,175 23,54,24,89,832 12,70,87,04,175
z]o/ lk|ldod - - - -
;+lrt d'gfkmf –2,04,14,79,978_ 1,18,33,98,515 –2,23,63,75,800_ 1,03,29,73,992
hu]8f sf]ifx? 4.27 10,05,46,18,921 5,40,47,04,582 10,04,60,82,396 5,40,60,72,178
z]o/wgLx?nfO{ jfF8kmfF8 of]Uo s"n OlSj6L 31,55,56,28,775 19,29,68,07,271 31,35,21,96,428 19,14,77,50,345
u}/ lgolGqt :jfy{ 53,25,57,214 53,52,93,108
s"n OlSj6L 32,08,81,85,989 19,83,21,00,379 31,35,21,96,428 19,14,77,50,345
s"n bfloTj / OlSj6L 3,49,26,04,08,213 2,33,59,43,39,665 3,47,97,63,81,544 2,32,75,30,00,618
;+efljt bfloTj tyf k|ltj4tf 4.28 66,35,34,73,369 40,85,27,58,187 66,35,34,73,369 40,85,27,58,187
k|lt z]o/ v'b ;DklQ
134.04 151.84 133.17 150.67
xfd|f] cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/
n]v axfb'/ k'g czf]s z]/rg k|f= 8f= uLtf k|wfg a[if axfb'/ a:g]t cleif]s ah|frfo{
k|d'v ljQ clws[t k|d'v sfo{sf/L clws[t ;~rfns ;~rfns ;~rfns
l;P cg'k s'df/ >]i7

/fd]Zj/ ;fksf]6f z+s/ k|;fb sflnsf]6f /d]z l;+x v8\sf lnnf k|sfz l;6f}nf Dofg]lh· kf6{g/
;~rfns ;~rfns ;~rfns cWoIf la=cf/=P;= Gof}kfg] P08 sDkgL
rf6{8{ Psfp06]G6\;
ldltM @)*)÷!)÷)*
:yfgM sf7df8f}“, g]kfn

PsLs[t gfkmf gf]S;fg ljj/0f
>fj0f !, @)&( b]lv #!, cfiff9 @)*) ;Dd
/sd ?=df
;d"x a}+s
ljj/0f cg';"rL cfiff9 d;fGt @)*) cfiff9 d;fGt @)&( cfiff9 d;fGt @)*) cfiff9 d;fGt @)&(
Jofh cfDbfgL 4.29 29,95,40,11,755 17,06,43,10,157 29,89,27,81,287 17,03,00,32,681
Jofh vr{ 4.30 19,82,88,23,674 11,29,05,76,860 19,82,63,37,109 11,28,72,19,387
v"b Jofh cfDbfgL 10,12,51,88,081 5,77,37,33,297 10,06,64,44,177 5,74,28,13,293
z'Ns tyf sldzg cfDbfgL 4.31 1,77,56,34,059 1,53,33,42,075 1,67,88,23,862 1,37,68,83,668
z'Ns tyf sldzg vr{ 4.32 11,82,46,084 15,51,70,708 8,62,31,077 5,93,40,334
v'b z'Ns / sldzg cfDbfgL 1,65,73,87,975 1,37,81,71,367 1,59,25,92,785 1,31,75,43,334
v'b Jofh, z'Ns / sldzg cfDbfgL 11,78,25,76,056 7,15,19,04,664 11,65,90,36,963 7,06,03,56,627
v'b Jofkfl/s cfDbfgL 4.33 34,79,54,534 4,15,96,861 28,13,05,243 24,94,70,598
cGo ;~rfng cfDbfgL 4.34 24,94,36,957 21,15,12,390 21,66,30,931 24,31,94,758
hDdf ;~rfng cfDbfgL 12,37,99,67,547 7,40,50,13,916 12,15,69,73,137 7,55,30,21,984
shf{ hf]vLd tyf cGo hf]vLd Joj:yf -lkmtf{_÷vr{ 4.35 5,21,01,68,801 43,05,83,616 5,21,01,68,801 43,05,83,616
v'b ;~rfng cfDbfgL 7,16,97,98,745 6,97,44,30,300 6,94,68,04,336 7,12,24,38,367
;~rfng vr{
sd{rf/L vr{ 4.36 3,33,49,71,778 2,73,03,15,076 3,28,78,89,831 2,70,28,91,811
cGo ;~rfng vr{ 4.37 1,51,30,79,090 1,05,69,76,011 1,48,38,96,432 1,05,77,75,687
x|f; s§L / kl/zf]wg 4.38 63,38,92,433 51,82,72,847 62,31,71,426 50,95,38,760
;~rfng d'gfkmf 1,68,78,55,444 2,66,88,66,365 1,55,18,46,646 2,85,22,32,109
u}/ ;~rfng cfDbfgL 4.39 2,31,71,793 1,43,70,950 2,31,71,793 1,43,70,950
u}/ ;~rfng vr{ 4.40 15,71,28,647 12,85,52,889 15,70,94,463 12,02,19,132
cfo s/ cl3sf] d'gfkmf 1,55,38,98,590 2,55,46,84,426 1,41,79,23,976 2,74,63,83,927
cfos/ vr{ 4.41
rfn' s/ –1,35,29,57,258_ –1,10,47,97,387_ –1,34,91,11,223_ –1,01,33,73,778_
:yug s/ 18,30,22,045 29,36,56,899 21,14,06,213 16,90,05,013
o; cjlwsf] d'gfkmf 38,39,63,377 1,74,35,43,938 28,02,18,966 1,90,20,15,162
gfkmf jfF8kmfF8
a}+ssf] z]o/ wgL 34,50,16,290 1,78,83,32,096 28,02,18,966 1,90,20,15,162
u}/ lgolGqt :jfy{ 3,89,47,088 –4,47,88,158_ - -
o; cjlwsf] d'gfkmf 38,39,63,377 1,74,35,43,938 28,02,18,966 1,90,20,15,162
k|lt z]o/ cfDbfgL
cfwf/e't k|lt z]o/ cfDbfgL 1.63 7.41 1.19 14.97
8fOn'6]8 k|lt z]o/ cfDbfgL 1.63 7.41 1.19 14.97
l;P cg'k s'df/ >]i7

rf6{8{ Psfp06]G6\;
ldltM @)*)÷!)÷)*

PsLs[t cGo lj:t[t cfDbfgLsf] ljj/0f
>fj0f !, @)&( b]lv #!, cfiff9 @)*) ;Dd /sd ?=df
;d"x a}+s
ljj/0f cfiff9 d;fGt @)*) cfiff9 d;fGt @)&( cfiff9 d;fGt @)*) cfiff9 d;fGt @)&(
o; jif{sf] gfkmf 38,39,63,377 1,74,35,43,938 28,02,18,966 1,90,20,15,162
cfos/ kl5sf] cGo lj:t[t cfDbfgL
s_ gfkmf÷gf]S;fgdf k'gMjlu{s/0f gul/g] a'Fbfx?
plrt d"No (fair Value) df d"Nof·g ul/Psf –13,65,97,520_ 40,67,83,291 –13,65,97,520_ 40,67,83,291
OlSj6L 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 gfkmf÷gf]S;fg 10,04,10,315 4,91,18,902 9,93,92,635 5,10,72,610
dfly pNn]v ul/Psf a'Fbfsf] cfos/ 1,08,56,162 –13,67,70,658_ 1,11,61,466 –13,73,56,770_
gfkmf÷gf]S;fgdf k'gMjlu{s/0f gul/Psf cGo - - - -
v'b lj:t[t cfDbfgL
v_ gfkmf÷gf]S;fgdf k'gMjlu{s/0f ul/Psf jf
ug{ ;lsg] a'Fbfx?
gub k|jfxsf] x]lh·af6 ul/Psf] gfkmf÷gf]S;fg - - - -
ljb]zL ljlgdo ;~rfngsf] ljlQo ;DklQ ljlgdoaf6 - - - -
ePsf] ;6xL gfkmf÷gf]S;fg
dfly pNn]v ul/Psf a'Fbfsf] cfos/ - - - -
gfkmf÷gf]S;fgdf k'gMjlu{s/0f - - - -
gfkmf÷gf]S;fgdf k'gMjlu{s/0f ul/Psf jf ug{ ;lsg]
cGo v'b lj:t[t cfDbfgL
u_ OlSj6L tl/sfaf6 n]vf+sg ul/Psf] ;Da4
;+:yfsf] cGo lj:t[t cfDbfgLdf lx:;f
o; jif{sf] cfos/ kl5sf] cGo lj:t[t cfDbfgL –2,53,31,044_ 31,91,31,535 –2,60,43,420_ 32,04,99,131
hDdf lj:t[t cfDbfgL 35,86,32,334 2,06,26,75,473 25,41,75,546 2,22,25,14,292
s"n lj:t[t cfDbfgLsf] jfF8kmfF8
a}+ssf] OlSj6L z]o/wgL 31,96,85,246 2,10,74,63,631 25,41,75,546 2,22,25,14,292
u}/ lgolGqt :jfy{ 3,89,47,088 –4,47,88,158_
hDdf lj:t[t cfDbfgL 35,86,32,334 2,06,26,75,473 25,41,75,546 2,22,25,14,292
l;P cg'k s'df/ >]i7

rf6{8{ Psfp06]G6\;
ldltM @)*)÷!)÷)*

PsLs[t OlSj6Ldf ePsf] kl/jt{gsf] ljj/0f
;d"x
a}+ssf z]o/wgLsf lgldQ
z]o/ k"FhL z]o/ lk|ldod ;fwf/0f ;6xL 36 lgofdgsf/L km]o/ k'gM ;+lrt d'gfkmf cGo sf]if hDdf u}/ hDdf OlSj6L
hu]8f sf]if a9 sf]if hu]8f sf]if Eofn' sf]if d"NofFsg sf]if lgolGqt :jfy{
>fj0f !, @)&* ;fnsf] df}Hbft 11,34,70,57,299 - 2,37,67,60,807 93,11,541 1,79,26,90,185 41,63,96,168 - 1,72,31,34,824 –37,71,57,201_ 17,28,81,93,626 65,05,85,454 17,93,87,79,079
;dfof]hg÷k'gM:yfkgf
>fj0f !, @)&* ;dfof]lht÷
- - - - - - -
k'gM :yflkt df}Hbft
11,34,70,57,299 - 2,37,67,60,807 93,11,541 1,79,26,90,185 41,63,96,168 - 1,72,31,34,824 –37,71,57,201_ 17,28,81,93,626 65,05,85,454 17,93,87,79,079
o; jif{sf] lj:t[t cfDbfgL
o; jif{sf] gfkmf - - - - - - 1,78,83,32,096 - 1,78,83,32,096 –4,47,88,158_ 1,74,35,43,938
cfos/ kZrftsf cGo lj:t[t cfDbfgL - - - - - - - - - - - -
plrt d"No -Fair Value_ df d"Nof°g
ul/Psf OlSj6L pks/0fsf - - - - - 28,47,48,304 - - - 28,47,48,304 - 28,47,48,304
nufgLaf6 ePsf] gfkmf÷gf]S;fg - - - - - - - - - - - -
k'gM d"Nof°gaf6 ePsf] gfkmf÷gf]S;fg - - - - - - - - - - - -
kl/eflift nfe of]hgfaf6 ljdfl°s - - - - - - - - 3,43,83,231 3,43,83,231 - 3,43,83,231
gfkmf÷gf]S;fg
gub k|jfxsf] x]lh·af6 ePsf]
gfkmf÷gf]S;fg
ljb]zL ljlgdo ;~rfngsf] ljQLo
;DklQ ljlgdoaf6 ePsf] ;6xL
gfkmf÷gf]S;fg
o; jif{sf] lj:t[t cfDbfgL - - - - - - - - - - - -
hu]8f sf]ifdf ;fl/Psf] /sd - - 33,15,55,972 32,42,208 54,79,39,026 - - –93,70,57,863_ 5,43,20,657 - - -
hu]8f sf]ifaf6 lgsflnPsf] /sd - - 94,93,363 - - –4,74,66,815_ - 3,79,73,452 - - - -
OlSj6Ldf b]vfOPsf] z]o/wgL
;Fusf] sf/f]jf/
z]o/ lgisfzg
z]o/df cfwfl/t e'QmfgL - - - - - - - - - - - -
z]o/wgLnfO{ nfef+z ljt/0f - - - - - - - - - - - -
jf]g; z]o/ lgisfzg 1,36,16,46,876 - - - - - - –1,36,16,46,876_ - - -
gub nfef+z e'QmfgL - - - - - - - –7,16,65,625_ - –7,16,65,625_ –7,05,04,188_ –14,21,69,813_
cGo 43,28,506 –3,15,12,866_ –2,71,84,360_ –2,71,84,360_
hDdf of]ubfg 1,36,16,46,876 - - - - - - –1,42,89,83,995_ –3,15,12,866_ –9,88,49,985_ –7,05,04,188_ –16,93,54,173_
cfiff9 d;fGt @)&( sf] clGtd df}Hbft 12,70,87,04,174 - 2,71,78,10,143 1,25,53,750 234,06,29,211 65,36,77,657 - 118,33,98,515 –31,99,66,178_ 19,29,68,07,274 53,52,93,108 19,83,21,00,379
>fj0f !, @)&( ;fnsf] df}Hbft 12,70,87,04,174 - 2,71,78,10,143 1,25,53,750 2,34,06,29,211 65,36,77,657 - 1,18,33,98,515 –31,99,66,178_ 19,29,68,07,273 53,52,93,108 19,83,21,00,379
;dfof]hg÷k'gM:yfkgf 10,00,77,19,886 - 1,35,23,79,489 1,34,97,172 2,33,03,00,148 –3,41,25,064_ - –1,61,17,41,652_ –3,45,98,640_ 12,02,34,31,340 3,08,68,737 12,05,43,00,077
>fj0f !, @)&( ;dfof]lht÷k'gM 22,71,64,24,061 - 4,07,01,89,632 2,60,50,922 4,67,09,29,359 61,95,52,594 - –42,83,43,138_ –35,45,64,818_ 31,32,02,38,613 56,61,61,846 31,88,64,00,456
:yflkt df}Hbft
o; jif{sf] gfkmf - - - - - - - 34,50,16,290 - 34,50,16,290 3,89,47,088 38,39,63,377
cfos/ kZrftsf cGo lj:t[t cfDbfgL
plrt d"No -Fair Value_ df d"Nof°g
ul/Psf OlSj6L pks/0fsf nufgLaf6 - - - - - –9,56,18,264_ - - - –9,56,18,264_ - –9,56,18,264_
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 - - - - - - - - - - - -
gub k|jfxsf] x]lh·af6 ePsf] gfkmf÷gf]S;fg - - - - - - - - 7,02,87,221 7,02,87,221 - 7,02,87,221
ljb]zL ljlgdo ;~rfngsf] ljlQo ;DklQ ljlgdoaf6 - - - - - - - - - - - -
ePsf] ;6xL gfkmf÷gf]S;fg
hu]8f sf]ifdf ;fl/Psf] /sd - - 6,21,93,392 12,75,055 78,17,35,299 - - –82,43,06,882_ –2,08,96,864_ - - -
hu]8f sf]ifaf6 lgsflnPsf] /sd - - - - - - - - - - - -
OlSj6Ldf b]vfOPsf] z]o/wgL ;Fusf] sf/f]jf/ - - - - - - - - - - - -
z]o/ lgisfzg - - - - - - - - - - - -
z]o/df cfwfl/t e'QmfgL - - - - - - - - - - - -
z]o/wgLnfO{ nfef+z ljt/0f - - - - - - - - - - - -
jf]g; z]o/ lgisfzg 82,60,65,771 - - - - - - –82,60,65,771_ - - - -
gub nfef+z e'QmfgL - - - - - - - –23,65,30,563_ - –23,65,30,563_ –4,41,00,000_ –28,06,30,563_
dh{/ /PlSjlhzg sf]if - - - - 22,34,85,395 - - - - 22,34,85,395 - 22,34,85,395
cGo - - - - - - - –7,12,49,914_ - –7,12,49,914_ –2,84,51,720_ –9,97,01,633_
hDdf of]ubfg 82,60,65,771 - - - 22,34,85,395 - - –1,13,38,46,247_ - –8,42,95,082_ –7,25,51,720_ –15,68,46,801_
cfiff9 @)*) sf] clGtd df}Hbft 23,54,24,89,832 - 4,13,23,83,024 2,73,25,977 5,67,61,50,052 52,39,34,328 - –2,04,14,79,978_ –30,51,74,461_ 31,55,56,28,776 53,25,57,214 32,08,81,85,989

PsLs[t OlSj6Ldf ePsf] kl/jt{gsf] ljj/0f
a}+s
a}+ssf z]o/wgLsf lgldQ
ljj/0f z]o/ k"FhL z]o/ lk|ldod ;fwf/0f ;6xL 36 lgofdgsf/L km]o/ k'g ;+lrt d'gfkmf cGo sf]if hDdf hDdf OlSj6L
hu]8f sf]if a9 sf]if hu]8f sf]if Eofn' sf]if d"NofFsg sf]if

>fj0f !, @)&* ;fnsf] df}Hbft 11,34,70,57,299 - 2,32,79,13,747 93,11,541 1,79,26,90,185 41,63,96,168 - 1,51,22,02,803 –38,14,85,706_ 17,02,40,86,037
;dfof]hg÷k'gM:yfkgf - - - - - - - - - - -
>fj0f !, @)&* ;dfof]lht÷k'gM :yflkt df}Hbft - - - - - - - - - - -
o; jif{sf] lj:t[t cfDbfgL - - - - - - - - -
o; jif{sf] gfkmf - 1,90,20,15,162 - 1,90,20,15,162 -
cfos/ kZrftsf cGo lj:t[t cfDbfgL - - - - - - - - - - -
plrt d"No -Fair Value_ df d"Nof°g ul/Psf - - - - - 28,47,48,304 - - - 28,47,48,304
k'gM d"Nof°gaf6 ePsf] gfkmf÷gf]S;fg - - - - - - - - - - -
kl/eflift nfe of]hgfaf6 ljdfl°s gfkmf÷gf]S;fg 3,57,50,827 3,57,50,827
gub k|jfxsf] x]lh·af6 ePsf] gfkmf÷gf]S;fg - - - - - - - - - - -
ljb]zL ljlgdo ;~rfngsf] ljQLo ;DklQ - - - - - - - - - - -
ljlgdoaf6 ePsf] ;6xL gfkmf÷gf]S;fg
hu]8f sf]ifdf ;fl/Psf] /sd - - 38,04,03,032 32,42,208 54,79,39,026 - –98,59,04,923_ 5,43,20,657 -
hu]8f sf]ifaf6 ;fl/Psf] /sd 94,93,363 –4,74,66,815_ 3,79,73,452 -
OlSj6Ldf b]vfOPsf] z]o/wgL ;Fusf] sf/f]jf/
z]o/ lgisfzg
z]o/df cfwfl/t e'QmfgL
z]o/wgLnfO{ nfef+z ljt/0f
jf]g; z]o/ lgisfzg 1,36,16,46,876 - - - - - - –1,36,16,46,876_ - - -
gub nfef+z e'QmfgL –7,16,65,625_ –7,16,65,625_
cGo –2,71,84,360_ –2,71,84,360_
hDdf of]ubfg 1,36,16,46,876 - 38,98,96,395 32,42,208 54,79,39,026 –4,74,66,815_ - –2,38,12,43,972_ –2,71,84,360_ –9,88,49,985_ -
cfiff9 @)&( sf] clGtd df}Hbft 12,70,87,04,174 - 2,71,78,10,143 1,25,53,750 2,34,06,29,211 65,36,77,657 - 1,03,29,73,992 –31,85,98,582_ 19,14,77,50,345 -
>fj0f !, @)&( ;fnsf] df}Hbft 12,70,87,04,174 - 2,71,78,10,143 1,25,53,750 234,06,29,211 65,36,77,657 - 1,03,29,73,992 –31,85,98,582_ 19,14,77,50,345 -
;dfof]hg÷k'gM:yfkgf -trf from CCBL) 10,00,77,19,886 1,34,95,15,297 1,34,97,172 2,33,03,00,148 –3,41,25,064_ –1,64,34,65,228_ –3,47,76,591_ 11,98,86,65,621 -
>fj0f !, @)&( ;dfof]lht÷k'gM :yflkt df}Hbft 22,71,64,24,061 - 4,06,73,25,440 2,60,50,921 4,67,09,29,359 61,95,52,594 - –61,04,91,235_ –35,33,75,173_ 31,13,64,15,965 -
gfkmf - - - - - - - 28,02,18,966 - 28,02,18,966 -
cfos/ kZrftsf cGo lj:t[t cfDbfgL
plrt d"No -Fair Value_ df d"Nof°g ul/Psf –9,56,18,264_ –9,56,18,264_ -
k'gM d"Nof°gaf6 ePsf] gfkmf÷gf]S;fg
kl/eflift nfe of]hgfaf6 ljdfl°s gfkmf÷gf]S;fg - 6,95,74,845 6,95,74,845 -
gub k|jfxsf] x]lh·af6 ePsf] gfkmf÷gf]S;fg
ljb]zL ljlgdo ;~rfngsf] ljlQo ;DklQ
ljlgdoaf6 ePsf] ;6xL gfkmf÷gf]S;fg
hu]8f sf]ifdf ;fl/Psf] /sd - - 5,60,43,793 12,75,055 78,17,35,299 - - –81,81,57,283_ –2,08,96,864_ - -
hu]8f sf]ifaf6 lgsflnPsf] /sd
OlSj6Ldf b]vfOPsf] z]o/wgL ;Fusf] sf/f]jf/
z]o/ lgisfzg
z]o/df cfwfl/t e'QmfgL
z]o/wgLnfO{ nfef+z ljt/0f
jf]g; z]o/ lgisfzg 82,60,65,771 - - - - - - –82,60,65,771_ - -
gub nfef+z e'QmfgL - - - - - - –19,06,30,563_ - –19,06,30,563_ -
dh{/ /PlSjlhzg sf]if - - - - 22,34,85,395 - - - - 22,34,85,395 -
cGo M - - - - - - - –7,12,49,914_ - –7,12,49,914_ -
hDdf of]ubfg
cfiff9 @)*) sf] clGtd df}Hbft 23,54,24,89,832 - 4,12,33,69,233 2,73,25,977 5,67,61,50,052 52,39,34,328 - –2,23,63,75,800_ –30,46,97,193_ 31,35,21,96,428

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Jofh cfDbfgL 22,61,36,87,653 12,37,26,89,566 22,55,24,57,185 12,33,73,76,785
z'Ns tyf cGo cfDbfgL k|fKtL 2,12,35,88,593 1,53,48,42,075 1,96,01,29,105 1,37,68,83,668
nfef+z k|fKtL
sf/f]jf/ ;~rfngaf6 k|fKtL 7,04,08,831 31,21,40,866 7,82,42,974 48,53,82,210
Jofh vr{ –19,85,20,91,464_ –11,33,75,11,857_ –19,84,96,04,899_ –11,33,31,19,080_
sldzg tyf z'Ns vr{ –11,82,46,084_ –15,66,70,708_ –8,62,31,077_ –8,36,38,314_
sd{rf/L vr{ –3,95,33,10,719_ –2,04,88,57,010_ –3,90,17,58,880_ –2,02,14,33,745_
cGo vr{ –1,51,30,79,090_ –1,06,69,42,807_ –1,48,38,96,432_ –1,03,34,77,707_
;~rfng ;DklQ / bfloTjsf] kl/jt{g cl3sf] –62,90,42,280_ –39,03,09,875_ –73,06,62,023_ –27,20,26,184_
;~rfng gub k|jfx
;~rfng ;DjlGw rfn' ;DklQdf sdL÷-a[l4_
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 6,35,76,89,065 –2,44,97,38,374_ 6,35,76,89,065 –2,44,97,38,374_
a}+s tyf ljQLo ;+:yfx?df /x]sf] df}Hbft –32,86,63,357_ 58,29,54,181 21,18,36,643 58,29,54,181
cGo Jofkfl/s ;DklQ 32,90,72,363 59,35,31,561 –5,79,92,133_ 2,65,01,511
a}+s tyf ljlQo ;+:yfx?nfO{ lbOPsf] shf{ tyf ;fk6L 1,71,29,93,637 95,05,86,654 1,71,29,93,637 95,05,86,654
u|fxsx?nfO{ lbOPsf] shf{ tyf ;k6L 2,32,49,44,489 –8,31,93,59,257_ 2,28,89,78,673 –8,31,93,59,257_
cGo ;DklQ –1,17,03,24,267_ 5,29,43,46,179 –84,90,71,118_ 5,29,39,82,955
;~rfng ;DjlGw rfn' bfloTjdf sdL÷-a[l4_
a}+s tyf ljQLo ;+:yfx?nfO{ lbg' kg]{ jfFsL /sd 1,10,28,36,267 –1,25,74,76,945_ 1,12,78,31,281 –1,28,24,71,959_
g]kfn /fi6« a}+snfO{ lbg' kg]{ jfFsL /sd –16,59,67,04,235_ 10,29,42,91,494 –16,59,67,04,235_ 10,29,42,91,494
u|fxssf] lgIf]k 18,14,21,23,595 13,85,97,56,134 17,87,42,83,007 13,80,16,84,366
C0f ;fk6L –7,71,85,00,000_ –7,71,85,00,000_
cGo bfloTj –76,73,10,122_ –3,07,79,98,537_ –97,25,00,710_ –2,73,40,82,887_
cfos/ cl3sf] sf/f]jf/ ;~rfngaf6 v'b gub k|jfx 2,75,91,15,155 16,08,05,83,214 –6,28,55,90,657_ 20,07,94,21,014
cfos/ e'QmfgL –1,33,62,41,910_ –98,95,88,238_ –1,25,77,99,758_ –96,31,17,760_
sf/f]jf/ ;~rfngaf6 v'b gub k|jfx 1,42,28,73,245 15,09,09,94,977 1,39,03,82,328 14,92,92,04,739
nufgL sf/f]jf/df gub k|jfx
nufgL vl/b –5,89,38,19,988_ –16,54,56,04,033_ –5,79,07,21,808_ –16,54,56,04,033_
nufgL ljlqm 34,262 52,09,48,088 34,262 52,09,48,088
l:y/ ;DklQsf] vl/b –34,53,65,443_ –1,83,10,85,850_ –34,51,76,403_ –1,77,34,34,183_
l:y/ ;DklQsf] ljlqm 3,13,85,257 2,38,78,271 3,13,85,257 2,38,78,271
cd"t{ ;DklQsf] vl/b –5,84,44,366_ 2,73,48,644 –5,61,21,927_ 2,85,50,385
nufgLsf] ;DklQsf] laqmL - - - -
nufgLsf] ;DklQsf] ljqmLaf6 k|fKtL 6,77,39,655 6,12,30,846 6,77,39,655 6,12,30,846
Jofh cfDbfgL 2,95,24,86,835 2,03,80,75,067 2,95,24,86,835 2,03,80,75,067
nfef+z cfDbfgL 14,54,83,744 9,57,56,229 14,54,83,744 9,57,56,229
nufgL sf/f]jf/df v'b gub k|jfx –3,10,05,00,045_ –15,60,94,52,739_ –2,99,48,90,385_ –15,55,05,99,331_
ljQLo >f]t sf/f]jf/af6 gub k|jfx
C0fkq lgisfzgaf6 k|fKt
C0fkqsf] e'QmfgL - - - -
c;'/lIft bfloTjsf] lgisfzgaf6 k|fKt - - - -
c;'/lIft bfloTjdf ePsf] vr{ - - - -
z]o/ lgisfzgaf6 k|fKt - - - -
nfef+z e"QmfgL –23,65,30,563_ –21,55,51,722_ –19,06,30,563_ –7,16,65,625_
Jofh vr{ - - - -
cGo k|fKtL ÷e'QmfgL –14,38,01,633_ –2,71,84,360_ –7,12,49,914_ –2,71,84,360_
ljQLo >f]t sf/f]jf/af6 v'b gub k|jfx –38,03,32,196_ –24,27,36,082_ –26,18,80,476_ –9,88,49,985_
gub tyf gub ;dfgdf ePsf] v'b -sdL_÷a[l4 –2,05,79,58,996_ –76,11,93,845_ –1,86,63,88,534_ –72,02,44,577_
gub tyf gub ;dfgdf /x]sf] z'?jftL df}Hbft 8,10,80,29,156 8,85,62,54,168 7,66,46,26,930 8,37,19,02,672
gub tyf gub ;dfg k|flKtaf6 4,23,11,69,764 - 4,23,02,39,511 -
gub tyf gub ;dfgdf ljlgdo b/df ePsf] 51,00,218 1,29,68,833 51,00,218 1,29,68,833
km/saf6 cfDbfgL÷vr{
gub tyf gub ;dfgdf /x]sf] clGtd df}Hbft 10,28,63,40,142 8,10,80,29,156 10,03,35,78,124 7,66,46,26,930
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Prabhu Bank Limited
Notes to the Consolidated Financial Statements
For the year ended 31st Ashadh, 2080
1. Reporting Entity
1.1 Corporate Information

Prabhu Bank Ltd. ("The Bank") formerly known as KIST Bank Ltd. is a limited liability company incorporated and operating in Nepal.
The address of its registered office is G.P.O. Box 8975, Babarmahal, Kathmandu, Nepal. The Bank carries out commercial banking
business in Nepal as class “A” financial institution under the Bank and Financial Institution Act, 2073.c The Bank is listed in Nepal
Stock Exchange Limited. During the review period Bank has acquired Century Commercial Bank Limited, a “A” classed commercial
bank in Nepal and the joint transaction started from 10 January 2023 (26 Poush 2079).
1.2 Consolidated Financial Statements

The accompanying consolidated financial statements for the year ended 31st Ashadh, 2080 comprises the Bank’s (Parent Company)
and its Subsidiaries’ (together referred to as the ‘Group’ and individually as ‘Group entities’) Statement of Financial Position,
Statement of Profit or Loss, Statement of Other Comprehensive Income, Statement of Changes in Equity, Statement of Cash Flow
and Notes to the Financial Statements. The Bank is the ultimate parent of the Group.
1.3 Principal Activities and Operations

Bank
The principal activities of the Bank are to provide full-fledged commercial banking services including agency services, trade
finance services, card services and e-commerce products and services to its customers through its strategic business units,
branches, extension counters, ATMs and network of agents.
Subsidiaries
Details of the subsidiaries are as follows:
NAME OF SUBSIDIARY HOLDING % INVESTMENT DATE

Prabhu Capital Ltd. 56.79% May 31, 2017
Prabhu Stock Market Ltd. 100% June 12, 2019
The principal activities of the Subsidiary, Prabhu Capital Limited is to provide merchant/ investment banking services that
include management of public offerings, portfolio management, underwriting of securities, and fund management of mutual
fund schemes, depository participant’s service under Central Depository Service (CDS) and administration and record keeping of
securities of its clients. Prabhu Stock Market Limited is yet to obtain operating licence from Securities Board of Nepal (SEBON).
During the review period, Prabhu Capital Limited has acquired Century Capital Markets Limited (subsidiary of acquired Century
Commercial Bank Limited).
The Bank and the Subsidiaries are collectively referred to as “the Group”.
Associate:
Details of the Associate are as follows:
NAME PRINCIPAL ACTIVITIES HOLDING % OF THE BANK INVESTMENT DATE

Kisan Laghubitta Bittiya Sanstha Provide one window financial solutions to 7% July 15, 2021
Ltd. (Previously NRN Laghubitta the customers with wide range of micro
Bittiya Sanstha Ltd.) banking products and services customized
to the requirement of customers falling
under the deprived sector.
The Associate of the bank is a microfinance banking institute with license to operate as a D class financial institution from Nepal
Rastra Bank. The Principal Activity of the associate is to provide one window financial solutions to the customers with wide range
of micro banking products and services customized to the requirements of customers falling under the deprived sector. Since,
Assistant General Manager Mr. Rajesh Bhandari is one of the Director of Kisan Laghubitta, it has been treated as Associate of the
Bank.

2. Basis of Preparation
2.1 Statement of Compliance

The consolidated financial statements of the Group have been prepared in accordance with Nepal Financial Reporting Standards
(NFRS) developed by the Accounting Standards Board (ASB), Nepal and pronounced for application by the Institute of Chartered
Accountants of Nepal (ICAN). These in compliance with the requirements of the Companies Act, 2063.
For all periods up to and including the year ended 17th July 2016, the Group prepared the financial statements in accordance with
the Nepal Accounting Standards which were effective prior to 17th July, 2016. These financial statements for the year ended 16th
July 2023 are prepared in accordance with NFRSs.
2.2 Reporting Period and Approval of Financial Statements

The Group follows the Nepalese financial year based on the Nepalese calendar. The corresponding dates for the English calendar
are as follows:
RELEVANT FINANCIAL STATEMENT NEPALESE CALENDAR ENGLISH CALENDAR

DATE / PERIOD DATE / PERIOD
Comparative SOFP* Date 31st Ashadh 2079 16th July 2022

Comparative reporting period 1st Shrawan 2078 – 32nd Ashadh 2079 15th July 2021 – 16th July 2022
NFRS SOFP* Date 31st Ashadh 2080 16th July 2023
NFRS reporting period 1st Shrawan 2079 – 31st Ashadh 2080 17th July 2022 – 16th July 2023
* SOFP = Statement of financial position
These financial statements have been authorised for issue by the Board of Directors on its meeting held on 8th Magh, 2080 and
have been recommended for approval by shareholders in the Annual General Meeting.
2.3 Functional and Presentation Currency

The Financial Statements of the Group are presented in Nepalese Rupees (NPR.), which is the currency of the primary economic
environment in which the Group operates. There was no change in the Group’s presentation and functional currency during the year
under review. The amounts in the financial statements are rounded off to the nearest Rupees, except where otherwise indicated as
permitted by NAS 1 – “Presentation of Financial Statements”.
2.4 Use of Estimates, Assumptions and Judgments

The Group, in order to comply with the financial reporting standards has made accounting judgements as having potentially
material impact on the financial statement. Those judgements and their impact on the financial statement have been described
herein. The management believes that the estimates used in the preparation of the financial statement are prudent and
reasonable. Actual results may differ from the estimates. Any revision to the accounting estimate is recognized prospectively in
the current and future period.
During the FY 2079/80 method of depreciation has been changed from WDV method to SLM method which is considered as change
in Accounting Estimate. Due to the change in method of depreciation, difference in depreciation amounting Rs. 55,980,572.70 has
been adjusted in Financial Statements.
2.4.1 Going Concern

The Board of Directors has made an assessment of the Bank’s ability to continue as a going concern and is satisfied that it has
the resources to continue in business for the foreseeable future. Furthermore, the Board of Directors is not aware of any material
uncertainties that may cast significant doubt upon Bank’s ability to continue as a going concern and they do not intend either to
liquidate or to cease operations of it. Therefore, the bank has continued to prepare Financial Statements on the going concern
basis.
2.4.2 Fair Value of Financial Instruments

Where the fair values of financial assets and financial liabilities recorded in the Statement of Financial Position can be derived
from active markets, they are derived from observable market data. However, if this is not available, judgment is required to

establish fair values. The valuation of financial instruments is described in more details in Note 3.4 under “Fair Value of financial
assets and liabilities”. As per NFRS 13, Fair valuation of assets and liabilities require significant management judgments when
observable market data are not available.
2.4.3 Defined Benefit Plans

The cost of the defined benefit obligations and the present value of their obligations are determined using actuarial valuation.
The actuarial valuation involves making assumptions about discount rates, future salary increments, mortality rates and possible
future pension increments, if any. Due to the long-term nature of these plans, such estimates are subject to uncertainty. All
assumptions are reviewed at each reporting date.
In determining the appropriate discount rate, management considers the interest rates of Nepal government bonds with maturities
corresponding to the expected duration of the defined benefit obligation. The mortality rate is based on publicly available mortality
tables. Future salary increment and pension increment are based on expected future salary increment rates of the Bank.
2.5 Changes in Accounting Policies

The Group applies its accounting policies consistently from year to year except where deviations have been explicitly mandated by
the applicable accounting standards.
2.6 New standards issued but not yet effective

The Institute of Chartered Accountants of Nepal, (ICAN) has issued a new version of NFRS on 11th Ashadh 2077, (NFRS 2018) which
covers NFRS 17 Insurance Contract. However, the effective date of such new NFRSs is 1st Shrawan 2080 onwards and this NFRS
does not expected to have a significant impact on the financial information. Further, NFRS 14 Regulatory Deferral Accounts is not
yet effective.
2.7 New standards and interpretations not adopted

All Accounting standards along with carve outs, issued by the Institute of Chartered Accountants of Nepal (ICAN) has been
incorporated.
2.8 Availment of Carve-outs Notified by The Institute of Chartered Accountants of Nepal
2.8.1 Carve-out: 1- NFRS-9: Financial Instruments (Impracticability to determine transaction cost of all
previous years which is the part of effective interest rate)
As per NFRS-9, an entity shall estimate cash flows considering all contractual terms of the financial instrument (for example,
prepayment, call and similar options) but shall not consider future credit losses while calculating the effective interest rate. The
calculation includes all fees and points paid or received between parties to the contract that are an integral part of the effective
interest rate.
This Carve-out states that the effective interest rate calculation shall include all fees and points paid or received, unless it is
immaterial or impracticable to determine reliably. The Bank has availed this Carve-out in the case of loans and advances for
Financial Year 2079/80 and has not considered all fees and points paid or received which are impracticable to measure reliably
while determining effective interest rate. As a result of this alternative treatment, the Bank has excluded the full amount of upfront
loan management fees or commission received on loans and advances in the calculation of effective interest rate for the loan. The
upfront fees and commission are recognized as income in the same period, the loan is approved.
2.8.2 Carve-Out: 2 – NFRS-9: Financial Instruments: Recognition and Measurement

(Incurred Loss Model to measure the Impairment Loss on Loan and Advances)
Carve out from the requirement to determine impairment loss on financial assets – loans and advances by adopting the ‘Incurred
Loss Model’ unless the reporting entity is a bank or a financial institution registered as per Bank and Financial Institutions Act,
2073. Such entities shall measure impairment loss on loans and advances at the higher of amount derived as per norms prescribed
by Nepal Rastra Bank for loan loss provisioning; and amount determined as per NFRS. The Bank has adopted this mandatory
treatment. As a result of this treatment, the Bank has recognized impairment loss on loans and advances at the higher of the
amount derived as per prudential norms specified in NRB directive no. 2/79 and the amount derived from incurred loss model as
specified by NFRS. The Bank has recognized impairment loss on other financial assets measured at amortized cost in accordance
with NFRS.

2.9 Discounting
When the realization of assets and settlement of obligations is for more than one year, the Group considers the discounting of
such assets and liabilities where the impact is material. Various internal and external factors have been considered for determining
the discount rate to be applied to the cash flow of the Group. Discounting has been applied in case of measurement of prepaid
expenses of staff loan. Employee benefits have been determined by considering discount rate as the average yield on government
bonds issued during the period having maturity of five years or more.
3. Significant Accounting Policies

The principal accounting policies applied by the Group in the preparation of these financial statements are presented below. These
policies have been consistently applied to all the years presented unless stated otherwise.
3.1 Basis of Measurement

The Financial Statements of Group have been prepared on the historical cost basis, except for the following material items in the
Statement of Financial Position:
n Financial assets, held for trading are recorded in the statement of financial position at fair value and the changes in the fair value
have been routed through Statement of Profit or Loss.
n Available for sale investments (quoted) are measured at fair value and the changes in the fair value have been routed through
Statement of Other Comprehensive Income.
n Liabilities for defined benefit obligations and staff loans provided at subsidized interest rates as per Employee Bylaws of the
Group and are recognized at the present value of the defined benefit obligation less the fair value of the plan assets.
n Financial assets, Investment in Government Bonds are recorded in Statement of Financial Position at amortized cost.
3.2 Basis of Consolidation
i. Business Combinations
For the purpose of business combination, acquisition method has been adopted as prescribed by the NFRS-3; “Business
Combination”. In the statement of financial position, the acquiree's identifiable assets, liabilities and contingent liabilities are
initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the consolidated
statement of income from the date on which control is obtained. The cost of an acquisition has been measured as the difference
between the fair value of the assets obtained and the fair value of purchase consideration paid. The excess of the purchase
consideration paid over the fair value of the asset has been recognized as goodwill. The excess of the fair value of the asset
obtained and the purchase consideration paid has been recognized as gain on bargain purchase and credit to Statement of Profit
or Loss immediately. The bank has acquired Century Commercial Bank Ltd and joint transaction commenced from 10th January,
2023 at the share swap ratio of 1:1. The bank has held investment on Prabhu Capital Limited from 31st May, 2017 and Prabhu Stock
Market Ltd. from 12th June, 2019.
ii. Non-Controlling Interest (NCI)

The Group presents non-controlling interests in its consolidated statement of financial position within equity, separately from the
equity of the owners of the parent. The Group attributes the profit or loss and each component of other comprehensive income to
the owners of the parent and to the non-controlling interests. The proportion allocated to the Bank and non-controlling interests
are determined on the basis of present ownership interests. The Group also attributes total comprehensive income to the owners
of the Bank and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance.
Non-controlling interests (NCI) are measured at non-controlling interest’s proportionate share of the subsidiary’s net assets at the
date of acquisition. After the date of acquisition, the share of the income has been appropriately adjusted to the NCI.
iii. Subsidiaries
Subsidiaries are entities that are controlled by the Bank. The Bank is presumed to control an investee when it is exposed or has
rights to variable returns from its involvement with the investee and has the ability to affect those returns through its power over
the investee. At each reporting date the Bank reassesses whether it controls an investee if facts and circumstances indicate that
there are changes to one or more elements of control mentioned above.
The bank recognizes an entity in which it has a controlling power as its subsidiary, Control is defined as the ability to affect the
returns over the investee, has rights to variable returns from its involvement in the entity. The bank consolidates such entities’
financial statements in the preparation of the financial statement from the date when it starts exercising power over the entity and
ceases the consolidation from the date the power over the investee ceases.

iv. Loss of Control
When the Bank loses control over a Subsidiary, it derecognizes the assets and liabilities of the former subsidiary from the
consolidated statement of financial position. The Bank recognizes any investment retained in the former subsidiary at its fair
value when control is lost and subsequently accounts for it and for any amounts owed by or to the former subsidiary in accordance
with relevant NFRSs. That fair value shall be regarded as the fair value on initial recognition of a financial asset in accordance with
relevant NFRS or, when appropriate, the cost on initial recognition of an investment in an associate or joint venture. The Bank
recognizes the gain or loss associated with the loss of control attributable to the former controlling interest.
v. Special Purpose Entity (SPE)

Special purpose entity is a legal entity (usually a limited company of some type or, sometimes, a limited partnership) created to
fulfil narrow, specific or temporary objectives. SPE are typically used by companies to isolate the firm from financial risk. There are
no special purpose entities within the Group’s holding structure.
vi. Transaction Elimination on Consolidation

The effect of all intra-group transactions and outstanding balances, including realized and unrealized income and expenses are
eliminated in the preparation of the Consolidated Financial Statements as per NFRS 10 “Consolidated Financial Statement”.
3.3 Cash and Cash Equivalent

Cash and cash equivalent comprises total amount of cash-in-hand, balances with other bank and financial institutions, money at
call and short notice, and highly liquid financial assets with original maturities of three months or less from the acquisition date
that are subject to an insignificant risk of changes in their fair value, and are used by the group in the management of its short-
term commitments.
Details of Cash and Cash Equivalent are presented under Note 4.1.
3.4 Financial Assets and Financial Liabilities

Financial assets refer to assets that arise from contractual agreements that result in future cash inflow or from owning equity
instruments of another entity. Since financial assets derive their value from a contractual claim. These are non-physical in form
and are usually regarded as being more liquid than other tangible assets. Common examples of financial assets are cash, cash
equivalent, bank balances, placements, investments in debt and equity instruments, derivative assets and loans and advances.
Financial liabilities are obligations that arise from contractual agreements and that require settlement by way of delivering cash
or another financial asset. Settlement could also require exchanging other financial assets or financial liabilities under potentially
unfavourable conditions. Settlement may also be made by issuing own equity instruments. Common examples of financial
liabilities are due to banks, derivative liabilities, deposit accounts, money market borrowings and debt capital instruments.
Date of Recognition of Financial Instruments

All financial assets and financial liabilities are initially recognized in the Statement of Financial Position on the trade Date i.e., when
the Group becomes a party to the contractual provisions of the instrument. A regular way of purchase or sale of financial assets is
recognized on the trade date, which is the date on which the Group becomes a party to the contractual provisions of the financial
asset. Regular way trade means purchases or sales of financial assets that required delivery of assets within the time frame
generally established by regulation or convention in the market place.
Initial recognition and measurement of financial instruments

All financial assets and financial liabilities are initially measured at fair value plus or minus, in the case of a financial asset or
financial liability not at fair value through profit or loss, transaction costs that are directly attributable to the acquisition or issue of
the financial asset or financial liability.
FINANCIAL ASSETS:
Classification of Financial Assets
Financial Assets are classified mainly under amortized cost, fair value through profit or loss and fair value through OCI.
The basic concept for the categorization of these assets depends upon their characteristics of business model and contractual
cash flow model. Business model characteristics are whether the asset has been held to gain trading benefits or it has been held
to collect contractual cash flow. Similarly, contractual cash flow characteristics determine whether the cash flow from the asset
is solely the repayment of principal and interest or not. Principal represents the fair value of the instrument at the time of initial

recognition while interest represents the time value of money and credit risk associated with the compensation.
Debt instruments that meet the following conditions are measured subsequently at amortised cost:
n The financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash
flow.
n The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and
interest on the principal amount outstanding.
Debt instruments that meet the following conditions are measured subsequently at fair value through other comprehensive
income (FVTOCI):
n The financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and
selling the financial assets
n The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and
interest on the principal amount outstanding.
All other financial assets are measured subsequently at fair value through profit or loss (FVTPL). Despite the foregoing, the Group
may make the following irrevocable election / designation at initial recognition of a financial asset:
n The Group may irrevocably elect to present subsequent changes in fair value of an equity investment in other comprehensive
income if certain criteria are met (see (iii) below)
n The Group may irrevocably designate a debt investment that meets the amortised cost or FVTOCI criteria as measured at FVTPL
if doing so eliminates or significantly reduces an accounting mismatch.
1. Financial Assets measured at Amortized Cost

Financial Assets are categorized under this category if the business model is to obtain the contractual cash flow from the assets
and the contractual cash flow is the solely repayment of principal and interest. Financial assets measured at amortized cost
are non-derivative financial assets with fixed or determinable payments and fixed maturities which the Bank has the intention
and ability to hold to maturity. After the initial measurement, financial assets at amortized cost are subsequently measured at
amortized cost using the effective interest rate, less impairment. The amortization is included in ‘Interest income’ in the Statement
of Profit or Loss. The losses arising from impairment of such investments are recognized in the Statement of Profit or Loss.
Loans and Advances from Customers

Loans and advances include non-derivative financial assets with fixed or determinable payments that are not quoted in an active
market, other than
n Those that the Group intends to sell immediately or in the near term and those that the Group, upon initial recognition,
designates as fair value through Statement of Profit or Loss.
n Those that the Group, upon initial recognition, designates as financial assets at fair value through OCI.
n Those for which the Group may not recover substantially all of its initial investment through contractual cash flow, other than
because of credit deterioration.
Loans and Advances mainly represent loans and advances to customers and Banking and Financial Institutions. After initial
measurement, loans and advances are subsequently measured at amortized cost using a rate that closely approximates effective
interest rate, less allowance for impairment. Within this category, loans and advances to the customers have been recognized at
amortized cost using the method that very closely approximates effective interest rate method. The amortization is included in
‘Interest Income’ in the Statement of Profit or Loss. The losses arising from impairment are recognized in ‘Impairment charge /
reversal for loans and other losses’ in the Statement of Profit or Loss.
2. Financial Assets designated at Fair Value Through Other Comprehensive Income (OCI)
Financial assets at fair value through OCI include equity and debt securities. Equity Investments classified as ‘Financial assets at
fair value through OCI’ are those which are neither classified as ‘Held for Trading’ nor ‘Designated at fair value through profit or loss.
Debt securities in this category are intended to be held for an indefinite period of time and may be sold in response to need for
liquidity or in response to changes in the market conditions.
After initial measurement, financial assets at fair value through OCI are subsequently measured at fair value. Unrealized gains
and losses are recognized directly in equity through ‘Other comprehensive income / expense’ in the ‘Fair value reserve’. Where
the Group holds more than one investment in the same security, they are deemed to be disposed of on a first-in-first-out basis.
Interest earned whilst holding financial assets at fair value through OCI is reported as ‘Interest income’ using the effective interest
rate. Dividend earned whilst holding financial assets at fair value through OCI are recognized in the Statement of Profit or Loss as

‘other operating income’ when the dividend is realized. The losses arising from impairment of such investments are recognized in
the Statement of Profit or Loss under ‘Impairment charge for loans and other losses’ and removed from the ‘Fair value reserve’.
Financial assets at fair value through OCI that are monetary securities denominated in a foreign currency – translation differences
related to changes in the amortized cost of the security and other changes in the carrying amount are recognized in other
comprehensive income. In the normal course of business, the fair value of a financial instrument on initial recognition is the
transaction price (that is, the fair value of the consideration given or received) in certain circumstances, however, the fair value will
be based on other observable current market transactions in the same instrument, without modification or repackaging, or on a
valuation technique whose variables include only data from observable markets, such as interest rate yield, option volatilities and
currency rates. When such evidence exists, the Group recognizes a trading gain or loss on inception of the financial instrument,
being the difference between the transaction price and fair value.
The Group has irrevocably elected at initial recognition to measure certain investments in equity instruments at Fair Value through
OCI. The election is made in respect of equity investments that are not held for trading. Only dividend income arising on such
investment is recognized in Statement of Profit or Loss. Details on financial investments measured at Fair Value through OCI are
presented in Note 4.8.2.
3. Financial Assets designated at Fair Value Through Profit or Loss

For financial assets that are designated at Fair Value through Profit or Loss, all related fair value changes (realized and unrealized
gains or losses) are recognized in the profit or loss except in the case of a financial asset held as part of a hedging relationship.
Fair Value through Profit or Loss classification is determined based on the investment motive where the related asset is acquired
principally for the purpose of selling or repurchasing in the near term or is held as part of a portfolio that is managed together for
short-term profit or position taking.
Financial Assets designated at fair value through profit or loss are recorded in the Statement of Financial Position at fair value and
changes in fair value are recorded in “Changes in Fair Value of Trading Assets” in the Statement of Profit or Loss. The Group has
designated some of the financial assets upon initial recognition as Financial Assets designated at fair value through profit or loss,
details of which are presented in Note 3.5.
FINANCIAL LIABILITIES:
Classification of Financial Liabilities
1. Financial liabilities at fair value through profit or loss:

These include financial liabilities that the Group either has incurred for trading purposes or otherwise has elected to classify
into this category. Derivative liabilities are always treated as held for trading unless they are designated and effective hedging
instruments. The designation of hedging instruments is discussed later in this chapter.
2. Financial Liabilities at Amortized cost:

It is the default category for financial liabilities that do not meet the definition of financial liabilities at fair value through profit
or loss. All financial liabilities will fall into this category. Examples of financial liabilities that generally would be classified in this
category are account payables, note payables, issued debt instruments, and deposits from customers.
De-recognition
Financial Assets are derecognized when the rights to receive cash flow from the investments have expired or the Fund has
transferred substantially all risks and rewards of ownership.
Financial liabilities at fair value through profit or loss are derecognized when the obligation specified in the contract is discharged
or expired.
Realized gains and realized losses on de-recognition are determined using the weighted average method and are included in
the profit or loss in the period in which they arise as gain on sale of securities. The realized gain is the difference between an
instrument’s weighted average cost and disposal amount.

Determination of Fair Value
‘Fair value’ is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market
participants at the measurement date in the principal or, in its absence, the most advantageous market to which the Group
has access at that date. The fair value of a liability reflects its non-performance risk. Fair value also represents the value of a
company’s assets and liabilities when a subsidiary company’s financial statements are consolidated with a parent company.
Valuation hierarchy
For all financial instruments where fair values are determined by referring to externally quoted prices or observable pricing inputs
to models, independent price determination or validation is obtained. In an inactive market, direct observation of a traded price
may not be possible. In these circumstances, the Group uses alternative market information to validate the financial instrument’s
fair value, with greater weight given to information that is considered to be more relevant and reliable.
Level 1 fair value measurements are those derived from unadjusted quoted prices in active markets for identical assets or
liabilities.
Level 2 valuations are those with quoted prices for similar instruments in active markets or quoted prices for identical or similar
instruments in inactive markets and financial instruments valued using models where all significant inputs are observable.
Level 3 portfolios are those where at least one input, which could have a significant effect on the instrument’s valuation, is not
based on observable market data.
Impairment of Financial Assets

The Group, at the end of each reporting period, assesses whether there is objective evidence that financial assets not carried at
fair value through profit or loss are impaired. A financial asset or a group of financial assets is impaired when objective evidence
demonstrates that a loss event has occurred after the initial recognition of the asset(s) and that the loss event has an impact on
the future cash flows of the asset(s) that can be estimated reliably.
Objective evidence that financial assets are impaired includes:

n significant financial difficulty of the borrower or issuer;
n default or delinquency by a borrower;
n the restructuring of a loan or advance by the Group on terms that the Group would not consider otherwise;
n indications that a borrower or issuer will enter bankruptcy;
n the disappearance of an active market for a security; or
n Observable data relating to a group of assets such as adverse changes in the payment status of borrowers or issuers in the
group, or economic conditions that correlate with defaults in the group.
In addition, for an investment in an equity security, a significant or prolonged decline in its fair value below its cost is objective
evidence of impairment. The Group considers evidence of impairment for loans and advances and held to - maturity investment
securities at both a specific asset and a collective level. All individually significant loans and advances and held-to-maturity
investment securities are assessed for specific impairment.
Impairment losses on assets measured at amortized cost are calculated as the difference between the carrying amount and the
present value of estimated future cash flows discounted at the asset’s original effective interest rate.
If the terms of a financial asset are renegotiated or modified or an existing financial asset is replaced with a new one due to
financial difficulties of the borrower, then an assessment is made of whether the financial asset should be derecognized. If the
cash flow of the renegotiated assets is substantially different, then the contractual rights to cash flow from the original financial
assets are deemed to have expired. In this case, the original financial asset is derecognized and the new financial asset is
recognized at fair value. The impairment loss before an expected restructuring is measured as follows:
n If the expected restructuring will not result in de-recognition of the existing asset, then the estimated cash flow arising from the
modified financial assets are included in the measurement of the existing asset based on their expected timing and amounts
discounted at the original effective interest rate of the existing financial asset.
n If the expected restructuring will result in de-recognition of the existing asset, then the expected fair value of the new asset is
treated as the final cash flow from the existing financial asset at the time of its de-recognition. This amount is discounted from
the expected date of de-recognition to the reporting date using the original effective interest rate of the existing financial asset.

Impairment losses are recognized in profit or loss and reflected in an allowance against loans and advances or held-to-maturity
investment securities. If an event occurring after the impairment was recognized causes the amount of impairment loss to
decrease, then the decrease in impairment loss is reversed through profit or loss.
Impairment charge / (reversal) and write off

The amount of the loss is measured as the difference between the asset’s carrying amount and the present value of estimated
future cash flows (excluding future credit losses that have not been incurred) discounted at the financial asset’s original effective
interest rate (i.e., the effective interest rate computed at initial recognition). The amount of the loss is recognized in profit or loss.
The carrying amount of the asset is reduced through the use of an impairment allowance account.
Subsequent reversal of impairment loss, due to factors such as an improvement in the debtor’s credit rating, is recognized in profit
or loss. The reversal shall not result in a carrying amount of the financial asset that exceeds what the amortized cost would have
been had the impairment not been recognized at the date the impairment is reversed.
Financial assets (and the related impairment allowance accounts) are written off either partially or in full, when there is no realistic
prospect of recovery. Where financial assets are secured, this is after receipt of any proceeds from the realization of security.
Comparison of impairment as per NFRS and NRB: NPR. in ‘000
PARTICULARS CURRENT YEAR PREVIOUS YEAR

LLP as per NRB 12,949,697 4,099,001
Impairment as per NFRS 7,378,947 2,799,108
Details of LLP as per NRB are as follows: NPR. in ‘000
PARTICULARS LOAN AMOUNT LLP AMOUNT

Pass loan 207,668,180 2,699,686
Watch list loan 22,049,226 1,102,461
Restructured
Substandard loan 4,534,685 1,133,671
Doubtful loan 4,041,698 2,020,849
Loss loan 3,486,775 3,486,775
Other/Additional 322,951 2,506,254
Total 242,103,516 12,949,697
As per carve out issued by ICAN, higher of the loan loss provision to be maintained as per NRB Directives or Impairment calculated
as per NFRS should be presented in financial statements. Hence, Loan Loss Provision as per NRB Directives has been presented in
the financial statements.
3.5 Trading Assets

Trading Assets are those assets which are held for the purpose of selling or repurchasing in the near term or if on initial recognition
is part of a portfolio of identifiable investments that are managed together and for which there is evidence of a recent actual
pattern of short-term profit taking. It includes non-derivative financial assets.
Following is the details of Trading Assets held by Bank on 31st Ashadh, 2080. Trading Assets are presented at Fair Value through
Profit and Loss in the Financial Statements. Any change in Fair Value is adjusted through profit or loss statement.

Details of LLP as per NRB are as follows: Amount in NPR
PARTICULARS NO. OF SHARES COST FAIR VALUE

Salt Trading Corporation 17,399 117,851,288 85,237,701
Rastriya Beema Company Limited Promoter Share 211 3,369,376 3,291,178
Support Laghubitta Bittiya Sanstha Limited 15 27,805 14,337
Upper Tamakoshi Hydropower Ltd 45,261 36,110,040 19,317,395
Rasuwagadhi Hydropower Company Limited 51,465 27,166,279 15,439,500
Citizen Investment Trust 8,063 18,941,017 16,843,607
IGI PRUDENTIAL INSURANCE LTD. 15,714 13,896,410 8,799,840
Nepal Life Insurance Company 2,987 5,734,343 2,222,328
Ganapati Laghubitta Bittiya Sanstha Limited 1 - 811
Sagarmatha Lumbini Insurance Co. Ltd. 2,245 2,038,054 1,679,260
Himalayan Life Insurance Company Limited 18,067 12,579,467 9,159,969
Nepal Doorsanchar Company Limited 4,800 5,774,654 4,353,120
Neco Insurance Limited 5,858 6,402,400 5,220,064
National Life Insurance Co. Ltd. 7,937 6,032,249 5,119,365
Siddhartha Premier insurance Limited 17,646 16,336,012 13,737,411
RMDC Laghubitta Bittiya Sanstha 1 - 775
Life Insurance Company Nepal 1,810 3,094,954 2,814,550
Deprosc Laghubitta Bittiya Sansthan 1 - 826
Total - 275,354,349 193,252,037
3.6 Derivative Assets and Derivative Liabilities

Derivative assets and liabilities (herein referred to as instrument) is a contract whose value changes to the change in agreed-upon
underlying financial asset/liability which requires no initial net investment and is settled at future date. Derivative instruments
include transactions like interest rate swap, currency swap, forward foreign exchange contract etc. held for trading as well as
risk management purposes. Derivative financial instruments are initially measured at fair value on the contract date and are
subsequently re-measured to fair value at each reporting date.
Details of Derivative assets and liabilities are presented under Note 4.4 and 4.19 respectively.
3.7 Property & Equipment

Property and equipment are tangible items that are held for use in the production or supply of services, for rental to others or for
administrative purposes and are expected to be used during more than one period.
Recognition and Measurement

As per NAS 16 – “Property, Plant and Equipment”, the cost of item of property, plant and equipment is recognized if it is probable
that future economic benefits associated with the asset will flow to the entity and the cost of the asset can be measured reliably
measured. An item of property and equipment that qualifies for recognition as an asset is initially measured at its cost. Cost
includes expenditure that is directly attributable to the acquisition of the asset and cost incurred subsequently to add to, replace
part of an item of property and equipment. The cost of self-constructed assets includes the cost of materials and direct labour, any
other costs directly attributable to bringing the asset to a working condition for its intended use and the costs of dismantling and
removing the items and restoring the site on which they are located. Purchased software that is integral to the functionality of the
related equipment is capitalized as part of computer equipment.
If significant parts of an item of property or equipment have different useful lives, then they are accounted for as separate items
(major components) of property and equipment as mentioned in NAS 16. Any gain or loss on disposal of an item of property
and equipment (calculated as the difference between the net proceeds from disposal and the carrying amount of the item) is
recognised within other income in Statement of Profit or Loss.
Cost Model
The Group applies the cost model to all property and equipment and records these at cost of purchase together with any incidental
expenses thereon, less accumulated depreciation and any accumulated impairment losses. Such cost includes the cost of
replacing part of the equipment when that cost is incurred, if the recognition criteria are met.

Revaluation Model
The Group does not apply revaluation model for any class of property and equipment. On revaluation model, on revaluation of an
asset, any increase in the carrying amount is recognized in ‘Other comprehensive income’ and accumulated in equity, under capital
reserve or used to reverse a previous revaluation decrease relating to the same asset, which was charged to the Statement of
Profit or Loss. In this circumstance, the increase is recognized as income to the extent of previous write down. Any decrease in the
carrying amount is recognized as an expense in the Statement of Profit or Loss or debited to the Other Comprehensive income to
the extent of any credit balance existing in the capital reserve in respect of that asset.
The decrease recognized in other comprehensive income reduces the amount accumulated in equity under capital reserves. Any
balance remaining in the revaluation reserve in respect of an asset is transferred directly to retained earnings on retirement or
disposal of the asset.
Subsequent Costs
Subsequent expenditure is capitalized only when it is probable that the future economic benefits of the expenditure will flow to the
Entity. On-going repairs and maintenance are expensed as incurred. Assets with a value of less than NPR 10,000 are charged off to
revenue in the year of purchase irrespective of their useful life.
Upto the previous FY 2078/79 Depreciation used to be charged to Statement of Profit or Loss on a Written-down-Value method
over the estimated useful life of the relevant assets. For calculation of depreciation, assets put to use for more than six months in
a FY were considered full value, three to six months at two third of the cost and less than three months at one third of the cost. The
rates of depreciation are determined based on the estimated useful life are as follows:
NATURE OF ASSETS DEPRECIATION RATE (%)

Buildings 5
Vehicles 20
Office Equipment 25
Computers and Accessories 25
Furniture and Fixtures 25
Machinery Items (ATM, Generator) 15
Leasehold Improvement is depreciated on a straight-line basis using the rates determined with reference to the lease period or
10% whichever is higher. Detailed disclosures regarding Right of Use Assets have been disclosed in Note 3.16.
From this FY 2079/80 method of depreciation has been changed from WDV to SLM method. The estimates and associated
assumptions for life of assets are based on historical experience and various other factors that are believed to be reasonable under
the circumstances. Fixed Assets are depreciated applying the following life of the assets:
CLASS USEFUL LIFE (YEARS)

Building 70
Computer Hardware 7
Furniture And Fixture 10
Machinery Equipment 15
Metal Furniture 10
Office Equipment 7
Other Fixed Assets 10
Vehicle 7
Wooden Furniture 10
In case of newly acquired fixed assets full month depreciation will be charged for the months on which assets is put to use and in
case of disposal depreciation till previous months shall be considered. For income tax purpose depreciation shall be separately
calculated as per method and rates prescribed in Income Tax Act.
Changes in Estimates
The asset’s residual values, useful life and methods of depreciation are reviewed, and adjusted if appropriate, at each financial year
end. From this FY 2079/80 method of depreciation has been changed from WDV to SLM method.

Capital Work in Progress
These are expenses of capital nature directly incurred in the construction of buildings, major plant and machinery and system
development, awaiting capitalization. Capital work-in-progress would be transferred to the relevant asset when it is available for
use, i.e., when it is in the location and condition necessary for it to be capable of operating in the manner intended by management.
Capital work-in progress is stated at cost less any accumulated impairment losses.
Borrowing Costs
Borrowing costs directly attributable to the acquisition, construction or production of an asset that necessarily takes a substantial
period of time to get ready for its intended use or sale are capitalized as part of the cost of an asset. All other borrowing costs are
expensed in the period in which they occur. Borrowing costs consist of interest and other costs that the Group incurs in connection
with the borrowing of funds.
De-recognition
The carrying amount of an item of property, plant and equipment is derecognised on disposal or when no future economic benefits
are expected from its use or disposal. The gain or loss arising from de-recognition of an item of property, plant and equipment is
included in Statement of Profit or Loss when the item is derecognised.
3.8 Goodwill and Intangible Assets
Goodwill
“Goodwill” denotes the value of certain non-monetary, non-physical resources of the business that are not identifiable. Goodwill
is more of a miscellaneous category for intangible assets that are harder to parse out individually or measured directly. Customer
loyalty, brand equity, name/brand recognition and company reputation all of the things that make a company worth more than
its book value, or quantifiable assets count as goodwill. Goodwill has a useful life which is indefinite, unlike most of the other
intangible assets. Goodwill only shows up on a balance sheet when two companies complete a merger or acquisition. When a
company buys another firm, anything it pays above and beyond the net value of the target's identifiable assets becomes goodwill on
the balance sheet. Goodwill is a premium paid over the fair value of assets during the purchase of a company. Hence, it is tagged to
a company or business and cannot be sold or purchased independently.
Intangible Assets
Intangible assets are identifiable non-monetary asset without physical substance, which are held for and used in the provision
of services, for rental to others or for administrative purposes. An intangible asset appearing in the Group’s books is computer
software. The Group applies NAS 38 – “Intangible Assets” in accounting for its intangible assets. Software has been categorized
under Intangible Assets. Software acquired by the Group is measured at cost less accumulated amortization and any accumulated
impairment losses.
The Group recognizes an intangible asset when:

n the cost of the asset can be measured reliably;
n there is control over the asset as a result of past events (for example, purchase or self-creation); and
n Future economic benefits (inflow of cash or other assets) are expected from the asset.
Subsequent expenditure on software assets is capitalized only when it increases the future economic benefits embodied in the
specific asset to which it relates. All other expenditure is expensed as and when incurred.
Intangible assets, except for goodwill, are amortized on a straight-line basis in Statement of Profit or Loss over its estimated
useful life, from the date on which it is available for use. The estimated useful life of software for the current and comparative
periods is five years. Amortization methods, useful lives and residual values are reviewed at each reporting date and adjusted if
appropriate.
ASSET CATEGORY CURRENT YEAR PREVIOUS YEAR

Computer Software Lower of 5 years or License period Lower of 5 years or License period

De-recognition of Intangible Assets
The carrying amount of an item of intangible asset is derecognized on disposal or when no future economic benefits are expected
from its use. The gain or loss arising on de recognition of an item of intangible assets is included in the Statement of Profit or Loss
when the item is derecognized.
Additional information on intangible assets with a reconciliation of carrying amounts, accumulated amortization at the beginning
and at the end of the periods is presented in Note 4.14.
3.9 Investment Property

Investment property is property (land or a building or part of a building or both) held (by the owner or by the lessee under a finance
lease) to earn rentals or for capital appreciation or both but not for sale in the ordinary course of business.
Investment properties are land or building or both other than those classified as property and equipment under NAS 16 – “Property,
Plant and Equipment”; and assets classified as non-current assets held for sale under NFRS 5 – “Non-Current Assets Held for Sale &
Discontinued Operations”. The Group has recognized as investment property such land or land and building acquired by the Bank as
non-banking assets in course of recovery of loans and advances to borrowers that have turned into chronic defaulters.
Measurement
As per the Directive of NRB, this heading shall include land, land and building acquired as non-banking asset but not sold.
Non-banking assets (land or a building or part of a building or both) are initially recognized at cost. Subsequent to initial
recognition, the Group has chosen to apply the cost model allowed by NAS 40 – “Investment Property”. Accordingly, after
recognition as an asset, the property is carried at its cost, less accumulated depreciation and impairment losses.
Details of Investment Properties have been depicted under Note 4.12.
De-recognition
Investment properties are derecognized when they are disposed off or permanently withdrawn from use since no future economic
benefits are expected. Transfers are made to and from investment property only when there is a change in use. When the use of a
property changes such that it is reclassified as Property, Plant and Equipment, its fair value at the date of reclassification becomes
its cost for subsequent accounting.
3.10 Income Tax

As per NAS-12; Income Taxes, tax expense is the aggregate amount included in determination of profit or loss for the period in
respect of current and deferred taxation. Income Tax expense is recognized in the Statement of Profit or Loss, except to the extent
it relates to items recognized directly in equity or other comprehensive income in which case it is recognized in equity or in other
comprehensive income. The Management periodically evaluates positions taken in tax returns with respect to situations in which
applicable tax regulation is subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected
to be paid to tax authorities.
Current Tax
The Group has determined provision for current income tax in accordance with the provisions of the prevailing Income Tax Act,
2058 and Income Tax Rules, 2059 including amendments thereon, using a corporate tax rate of 30%. Current tax payable (or
recoverable) is based on the taxable profit for the year. Taxable profit differs from the profit reported in the Statement of Profit or
Loss, because some item of income or expense are taxable or deductible in different years or may never be taxable or deductible.
Net of Current tax assets and current tax liabilities have been shown on Statement of Financial Position. Explanatory information
on Income Tax Expenses calculation is stated in Note 4.41.

Explanatory Notes NPR. in ‘000

Current tax assets 130,015 109,057
Current tax liabilities
Net tax assets/(liability) 130,015 109,057
Tax Settlement Status

The bank has filed tax returns with the Inland Revenue Office for the financial years up to 2078/79 (2021/22) under self-assessment
procedures. Inland Revenue office has completed assessment/reassessment of Bank's tax liability up to Financial Year 2075/76
(2018/19).
The total disputed amount from FY 2064/65 to FY 2075/76 of NPR 416,741 thousand has been disclosed as contingent liability on
income tax under Note 4.28.
Deferred Tax
Deferred tax is recognized at the reporting date in respect of temporary differences between the carrying amounts of assets or
liabilities for financial reporting purposes and the corresponding amounts used for taxation purposes (i.e., tax base). Deferred
tax assets are recognized for unused tax losses, unused tax credits and deductible temporary differences to the extent that it
is probable that future taxable profits will be available against which they can be used. Deferred tax assets are reviewed at each
reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized.
Deferred tax liabilities are the amounts of income taxes payable in future periods in respect of taxable temporary differences. The
carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable
that the related tax benefit will be realized. The amount of deferred tax provided is based on the expected manner of realization or
settlement of the carrying amount of assets and liabilities, using tax rates enacted or substantively enacted on the reporting date.
The existing tax rate 30% has been taken for the computation of deferred tax for the current year.
Deferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax liabilities and assets, and
they relate to taxes levied by the same tax authority on the same taxable entity, or on different tax entities, but they intend to settle
current tax liabilities and assets on a net basis or their tax assets and liabilities will be realized simultaneously.
NPR in ‘000
PARTICULARS DEFERRED TAX ASSETS DEFERRED TAX LIABILITIES NET DEFERRED TAX
ASSETS /(LIABILITIES)
Deferred tax on temporary differences on following items

Loans and Advances to BFIs
Loans and Advances to Customers
Investment Properties
Investment Securities 40,979 40,979
Property and Equipment 93,250 13,203 80,046
Employees' Defined Benefit Plan 780,430 29,818 750,612
Net Lease Liabilities as per NFRS 16 76,690 (76,690)
Provisions 29,304 - 29,304
Booking of AIR
Other Temporary Differences
Deferred tax on temporary differences 824,252
Deferred tax on carry forward of unused tax losses
Deferred tax due to changes in tax rate
Net Deferred Tax Asset (Liabilities) as on year-end of Ashadh 2080 824,252
Deferred Tax (Asset)/ Liabilities as on Shrawan
01 Shrawan 2079 including trf from acquired CCBL 601,684
Origination/(Reversal) during the year 222,568
Deferred Tax expense (income) recognized in profit or loss 211,406
Deferred Tax expense (income) recognized in OCI 11,161
Deferred Tax expense (income) recognized directly in Equity -

3.11 Deposits, Debt Securities Issued and Subordinated Liabilities
Deposits, debt securities issued and subordinated liabilities are the Bank’s sources of funding. Deposits include non-interest-
bearing deposits, saving deposits, term deposits, call deposits and margin deposits. The estimated fair value of deposits with
no stated maturity period is the amount repayable on demand. The fair value of fixed interest-bearing deposits is considered as
the interest payable on these deposits plus carrying amount of these deposits. The fair value of debt securities issued is also
considered as the carrying amount of these debt securities issued. Sub-ordinated liabilities are liabilities subordinated, at the
event of winding up, to the claims of depositors, debt securities issued and other creditors. Deposits by banks comprise amounts
owed to other domestic or foreign banks. Customer accounts comprise amounts owed to creditors that are not banks.
However, liabilities in the form of debt securities and any liabilities for which transferable certificates have been issued are
excluded (as they form part of debt securities in issue).
Deposits by banks & customers are financial liabilities - as there is an obligation to deliver cash or financial assets back to the
depositing bank or customer – and are initially recognised at fair value, plus for those financial liabilities not at fair value through
profit and loss, transaction costs directly attributable to the acquisition. Fair value is usually the transaction price. These are
classified as financial liabilities measured at amortized cost.
Following is the break-up of total deposits customer-wise as well as product-wise NPR. in ‘000

Deposits from Customer 289,090,927 178,652,185
Deposits from Bank & FIs 6,853,043 3,488,965
Total 295,943,970 182,141,150
PARTICULARS CURRENT YEAR PREVIOUS YEar
Current Deposits 21,428,713 20,627,822
Saving Deposits 81,580,020 60,119,092
Fixed Deposits 166,056,314 84,522,867
Call Deposits 17,176,626 10,992,355
Other Deposits 2,849,254 2,390,048
Total 289,090,927 178,652,185
Debt Securities Issued

The bank borrows money by issuing debt securities and subordinated debt. The borrowing is acknowledged or evidenced by issue
of a negotiable instrument. The negotiable instrument can be certificate of deposit, commercial paper or debt note. Subordinated
debt is issued to meet the capital requirements at bank level and to supply the capital to various operations. This debt generally
consists of negotiable instruments and is usually listed on exchanges providing an active secondary market for the debt. The Group
classify these financial liabilities as financial liabilities measured at amortized cost.
This presents debenture issued by the Bank under this line item. These are classified as financial liabilities measured at amortized
cost.
Details of Debt Securities issued are: NPR. in ‘000
S.N. NAME AMOUNT (NPR) PERIOD INTEREST INTEREST ALLOTMENT MATURITY

RATE PAYMENT DATE DATE
FREQUENCY
1. 10.25% Prabhu Bank 1,000,000,000 10 years 10.25% p.a. Half Yearly 26/07/2076 25/07/2086
Debenture – 2086
2. 10.00% Prabhu Bank 2,000,000,000 8 years 10.00% p.a. Quarterly 28/05/2077 27/05/2085
Debenture – 2084
3. 8.5% Prabhu Bank 2,650,000,000 10 years 8.50% p.a. Quarterly 31/02/2078 30/02/2088
Debenture – 2087
4. 10.50% Century 2,200,000,000 10 years 10.50% Quarterly 10/02/2079 09/02/2089
Debenture 2088
Being negative retained earning no amount has been apportioned for Debenture Redemption Reserve. Such reserve had to be
created for Rs. 1,051,884,821 for the FY 2079/80.

Subordinated Liabilities
These comprise of liabilities subordinated, at the event of winding up, to the claims of depositors, debt securities issued and other
creditors. Items eligible for presentation under this line item include redeemable preference share, subordinated notes issued,
borrowings etc. These are subject to the same accounting policies applied to financial liabilities measured at amortized cost. The
Group does not have any subordinated liabilities at the reporting date.
The Group does not have any subordinated liabilities.
3.12 Provisions
A provision is recognized if, as a result of a past event, the Group has a present legal or constructive obligation that can be
estimated reliably, and it is probable that an outflow of economic benefits will be required to settle the obligation. The amount
recognized is the best estimate of the consideration required to settle the present obligation at the reporting date, taking in to
account the risks and uncertainties surrounding the obligation at that date. A provision for onerous contracts is recognized when
the expected benefits to be derived by the Group from a contract are lower than the unavoidable cost of meeting its obligations
under the contract. The provision is measured as the present value of the lower of the expected cost of terminating the contract
and the expected net cost of continuing with the contract. Provision is not recognized for future operating losses.
The Group applies NAS 37; “Provisions, Contingent Liabilities & Contingent Assets” in the accounting of provisions. The provisions
and its movement are reported under Note 4.22. The contingent liabilities & commitments are reported under Note 4.28.
3.13 Revenue Recognition
Interest Income
Interest Income is recognized on accrual basis using the effective interest rate method for all financial assets measured at
amortized cost and in any financial assets designated at Fair value Through OCI. Interest income is earned on bank balances,
investments in money market and capital market instruments, loans and advances, etc. EIR is the rate that exactly discounts
estimated future cash payments or receipts through the expected life of the financial instrument or a shorter period, where
appropriate, to the net carrying amount of the financial asset or financial liability.
In case a financial asset has been impaired, the bank reduces the carrying amount of the asset to its estimated recoverable
amount using the effective interest rate of the instrument and continues unwinding of the discount rate as interest income.
Moreover, Bank has followed guidelines issued by Nepal Rastra Bank for suspension and/or cessation to accrue of interest income,
wherever applicable.
The amount accrued till year end which has been recovered from customer within 15th of Shrawan 2080 amounting to NPR 748,812
thousand has been adjusted in statement of distributable profit and loss.
Bank has capitalized interest income on the priority sector project loans to the extent of NPR 340,216 thousand. Approval of
interest capitalization has been duly obtained from Nepal Rastra Bank. Further, regulatory reserve on such capitalized interest
after deduction of Staff Bonus and Income Tax has been created.
Fee and Commission Income

Fee income is earned for diverse ranges of services provided by the bank to its customers. Fee income arises on the execution of
a significant act completed or from provision of services like asset management, portfolio management, management advisory
and service fees etc. The fees and commission income that are integral to the effective interest rate on the financial assets are
included in the measurement of the effective interest rate and shall not be recognized as income, however immaterial amount has
been recognized in Statement of Profit or Loss account as income as per carve-outs for Banks and Financial Institutions issued by
The Institute of Chartered Accountants of Nepal (ICAN).
Dividend Income
Dividend income is recognized in Statement of Profit or Loss on an accrual basis when the Entity’s right to receive the dividend is
established. Dividends are presented in net trading income or other operating income based on the underlying classification of the
equity investment.

Net Trading Income
Trading income comprises gains less losses relating to trading assets and liabilities, and includes all realized interest; dividend and
foreign exchange differences as well as unrealized changes in fair value of trading assets and liabilities shall be presented under
this account head. The term ‘Trading’, in the context of financial instruments, is defined as active and frequent buying and selling
of financial instruments with the objective of generating a profit from short-term fluctuations in price or dealer’s margin. Gains and
losses on trading instruments are recognised in the income statement on a mark-to-market basis and not on a cash basis.
Net Income from Other Financial Instrument at Fair Value through Profit or Loss (FVTPL)
At initial recognition, the Group may choose to designate certain financial assets and liabilities as being held at fair value through
profit or loss (the fair value option). Realised and unrealised gains and losses on these instruments are reported through net
trading income.
Trading assets such as equity shares and mutual fund are recognized at fair value through profit or loss. No other financial
instruments are designated at fair value through profit or loss.
The Group has recognized net trading income from other financial instrument at FVTPL and are reported under Note 4.33.
3.14 Interest Expense

Interest expense has been recognized in the accrual basis using the effective interest rate for financial liabilities measured at
amortized cost. EIR is the rate that exactly discounts estimated future payment or receipts through the expected life of the
financial instrument or a shorter period where appropriated to the net carrying amount of the financial asset or the financial
liability.
3.15 Employee Benefits

Employee benefits include all forms of consideration given by the Group in exchange for service rendered by employees of for the
termination of employment. The Group’s remuneration package includes both short term and long-term benefits and comprise of
items such as salary, allowances, paid leave, accumulated leave, gratuity, provident fund and annual statutory bonus.
The Group applies NAS 19 – “Employee Benefits” in accounting of all employee benefits and recognizes the followings in its financial
statements:
n a liability when an employee has provided service in exchange for employee benefits to be paid in the future; and
n An expense when the Group consumes the economic benefit arising from service provided by an employee in exchange for
employee benefits.
Explanatory information on personnel expense is stated in Note 4.23.1-4.23.7
a. Short term employee benefits

These are employee benefits which fall due wholly within twelve months after the end of the period in which the employees render
the related service. This includes salary, allowances, medical insurance, statutory bonus to employees, etc. These are measured on
an undiscounted basis and are charged to profit or loss in the period the services are received. Prepaid benefits on loans advanced
to employees at below-market interest rate are amortized over the full period of the loan.
b. Post-employment benefits
These are employee benefits (other than termination benefits and short term employee benefits) that are payable after the
completion of employment.
i. Defined Contribution Plan (DCP)

A defined contribution plan is a post-employment plan under which the Group pays fixed contributions into a separate entity and
will have no legal or constructive obligation to pay a further amount. Obligations for contributions to defined contribution plans are
recognised as expense in the profit or loss as and when they are due. The Group has a defined contribution plans as provident fund
contribution of its employees.
Contributions by the Group to a DCP in proportion to the services rendered by its employees are recognized as incurred in profit or
loss in the same period. If there stands any payable to the DCP at the reporting date, a corresponding liability is also recognized in
the consolidated SoFP.

ii. Defined Benefit Plan (DBP)
A defined benefit plan is a post-employment benefit plan other than a defined contribution plan.
The Group has recognized gratuity obligations towards gratuity entitlement of individual employees. Gratuity is a Defined Benefit
Plan. The Group annually measures the value of the promised retirement benefits for gratuity, which is a Defined Benefit Plan.
Actuarial Valuation of Defined Benefit Plan has been carried out as per the requirement of NAS 19 – Employee Benefits.
In case of the Group, an actuarial valuation is carried out every year using the Projected Unit Credit Method to ascertain the full
liability under gratuity. The Projected Unit Credit Method involves estimating the amount of future benefit that employees have
earned in return for their service in the current and prior periods and discounting the benefit amount to determine its present
value. Actuarial Gain or loss arising as a result of changes in assumptions is recognized in Statement of Other Comprehensive
Income (OCI) in the period in which it arises.
c. Other long term employee benefits

Other long‑term employee benefits are all employee benefits other than short‑term employee benefits, post‑employment benefits
and termination benefits.
Group’s liability towards the accumulated leave which is expected to be utilized beyond one year from the end of the reporting
period is treated as other long term employee benefits. Group’s net obligation towards unutilized accumulated leave is calculated
by discounting the amount of future benefit that employees have earned in return for their service in the current and prior periods
to determine the present value of such benefits. The discount rate is the yield at the reporting date on government bonds that
have maturity dates approximating to the terms of Group’s obligation. The calculation is performed using the Projected Unit
Credit method. Net change in liability for unutilized accumulated leave including any actuarial gain and loss are recognized in the
Statement of Profit or Loss under ‘Personnel Expenses’ in the period in which they arise.
d. Termination Benefits
Termination benefits are expensed at the earlier of when the Group can no longer withdraw the offer of those benefits and when
the Group recognizes costs for a restructuring. If benefits are not expected to be wholly settled within 12 months of the reporting
date, then they are discounted. The Group does not have any terminal benefit plan for the reporting period.
Staff Costs: NPR. in ‘000

Post-employment benefits
i. Defined contribution plans 107,962 84,000
ii. Defined benefit plans 308,332 296,675
Short Term Employee Benefits 2,283,605 1,788,628
Share-based payments - -
Equity-settled share-based payments - -
Cash-settled share-based payments - -
Termination benefits - -
Other long-term employee benefits 107,685 121,342
Total employee benefit expense 2,807,583 2,290,644
3.16 Leases
Lease is a contract in which one party provides an asset to the other party for some consideration usually a periodic payment. The
Group assesses whether a contract is or contains a lease, at inception of the contract. In accordance with NFRS-16 “Leases”; the
Group recognises a right-of-use asset and a corresponding lease liability, except for short-term leases (defined as leases with a
lease term of 12 months or less) and leases of low value assets as the group is lessee in all lease arrangements.
The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date,
discounted by using the rate implicit in the lease. If this rate cannot be readily determined, the Group uses its incremental
borrowing rate. Since the Group apply NFRS-16; “Leases” to its leases in accordance with Para C5(b), retrospectively with the
cumulative effect of initially applying the Standard recognised at the date of initial application, it uses incremental borrowing rate
which is the cost of fund of the Group.

Lease payments included in the measurement of the lease liability comprise:
n Fixed lease payments (including in-substance fixed payments), less any lease incentives receivable
n Variable lease payments that depend on an index or rate, initially measured using the index or rate at the commencement date.
n The amount expected to be payable by the lessee under residual value guarantees
n The exercise price of purchase options, if the lessee is reasonably certain to exercise the options
n Payments of penalties for terminating the lease, if the lease term reflects the exercise of an option to terminate the lease
The lease liability is presented within other Liabilities in the Consolidated Statement of Financial Position. The lease liability is
subsequently measured by increasing the carrying amount to reflect interest on the lease liability (using the effective interest
method) and by reducing the carrying amount to reflect the lease payments made.
The Group remeasures the lease liability (and makes a corresponding adjustment to the related right-of use asset) whenever:
n The lease term has changed or there is a significant event or change in circumstances resulting in a change in the assessment of
exercise of a purchase option, in which case the lease liability is remeasured by discounting the revised lease payments using a
revised discount rate
n The lease payments change due to changes in an index or rate or a change in expected payment under a guaranteed residual
value, in which cases the lease liability is re-measured by discounting the revised lease payments using an unchanged discount
rate (unless the lease payments change is due to a change in a floating interest rate, in which case a revised discount rate is
used)
n A lease contract is modified and the lease modification is not accounted for as a separate lease, in which case the lease liability
is re-measured based on the lease term of the modified lease by discounting the revised lease payments using a revised
discount rate at the effective date of the modification.
The Group did not make any such adjustments during the periods presented.
The right-of-use assets comprise the initial measurement of the corresponding lease liability, lease payments made at or before
the commencement day, less any lease incentives received and any initial direct costs. They are subsequently measured at cost
less accumulated depreciation and impairment losses.
Whenever the Group incurs an obligation for costs to dismantle and remove a leased asset, restore the site on which it is located
or restore the underlying asset to the condition required by the terms and conditions of the lease, a provision is recognised and
measured under NAS 37. To the extent that the costs relate to a right-of-use asset, the costs are included in the related right-of-
use asset, unless those costs are incurred to produce inventories.
Right-of-use assets are depreciated over the shorter period of lease term and useful life of the right-of use asset. If a lease transfer
ownership of the underlying asset or the cost of the right-of-use asset reflects that the Group expects to exercise a purchase
option, the related right-of-use asset is depreciated over the useful life of the underlying asset. The depreciation starts at the
commencement date of the lease. The Group depreciates Right-of-use assets from the commencement date on a straight-line
basis over the shorter of the lease term and useful life of the underlying asset.
The right-of-use assets are presented Within Property, plant and Equipment in the Consolidated Statement of Financial Position.
The Group applies NAS 36 to determine whether a right-of-use asset is impaired and accounts for any identified impairment loss
as described in the ‘Property, Plant and Equipment’ policy. Variable rents that do not depend on an index or rate are not included in
the measurement the lease liability and the right-of-use asset. The related payments are recognised as an expense in the period in
which the event or condition that triggers those payments occurs.
As a practical expedient, NFRS 16 permits a lessee not to separate non-lease components, and instead account for any lease and
associated non-lease components as a single arrangement.

NPR. in ‘000

Cost
As 1 Shrawan 2079 1,493,459 -
Additions 91,405 -
Termination (4,958) -
Trf. From CCBL 1,058,414 -
As on 32 Ashadh 2080 2,638,320 -
Accumulated depreciation
As 1 Shrawan 2079 212,768 -
Charge for the year 285,749 -
Trf. From CCBL 228,935 -
As on 31 Ashadh 2080 727,452 -
Carrying amount
As on 32 Ashadh 2079 1,280,691 -
As on 31 Ashadh 2080 1,910,868 -
The Group leases including buildings. The average lease term is 10 years. NPR. in ‘000

Amounts recognized in Statement of Profit or Loss
Depreciation expense on right-of-use assets 285,749 212,768
Interest expense on lease liabilities 96,565 70,013
Expense relating to short-term leases - -
Expense relating to leases of low value assets - -
Expense relating to variable lease payments not included - -
in the measurement of the lease liability
Income from sub-leasing right-of-use assets - -
Transition
From 1st Shrawan 2078, the Group has effectively adopted NFRS 16- “Leases”, which requires any lease arrangement to be
recognised in the Statement of Financial Position of the lessee as a ‘right-of-use’ asset with a corresponding lease liability.
Accordingly, depreciation has been charged on such assets as against lease rental expenses in the previous year. Similarly interest
expense has been recognised on lease liabilities under Interest Expenses
3.17 Foreign Currency Translation

Foreign currency transactions are those conducted in a currency other than the functional currency of the Group. The functional
currency is the currency of the primary economic environment in which an entity operates. Transactions in foreign currencies are
translated into the respective functional currency of Entity at the spot exchange rates at the date of the transactions.
Monetary assets and liabilities denominated in foreign currencies at the reporting date are translated into the functional currency
at the spot exchange rate (Closing rate) at that date. The foreign currency gain or loss on monetary items is the difference between
the amortized cost in the functional currency at the beginning of the year, adjusted for effective interest and payments during the
year, and the amortized cost in the foreign currency translated at the spot exchange rate at the end of the year.
Non-monetary assets and liabilities that are measured at fair value in a foreign currency are translated into the functional currency
at the spot exchange rate at the date on which the fair value is determined. Non-monetary items that are measured based on
historical cost in a foreign currency are translated using the spot exchange rate at the date of the transaction.
Foreign currency differences arising on translation are recognised in Statement of Profit or Loss. Foreign currency translation
gain/loss is presented under Note 4.34 under other operating income. 25% of such revaluation gain, if any, is transferred to foreign
exchange fluctuation fund as per the requirement of NRB directive/ BAFIA, 2073. During the current year, there was a gain of NPR
5,100 thousand.

3.18 Financial Guarantee and Loan Commitment
Financial guarantee is bond undertaken by the Group that requires the Group to reimburse the beneficiary of the bond in case the
applicant of the bond fails to fulfil their commitments. Loan commitments are commitments by the Group to provide credit under
pre-specified terms and conditions in the future. Financial guarantee is recognized as contingent liability and are continuously
assessed if any actual financial obligation exists.
Details of Loan Commitments are disclosed in Note 4.28.
3.19 Share Capital and Reserves

Financial Instrument issued are classified as equity if that interest gives the holder evidence of residual asset in the entity after
deducting all of its liabilities and there exists no contractual obligation to transfer cash or other financial instrument.
a. General reserve
This is a statutory reserve and is a compliance requirement of NRB directive no. 4/79 and stipulations of BAFIA, 2073. The Bank is
required to appropriate a minimum 20% of current year’s net profit into this heading each year until it becomes double of paid-up
capital and then after a minimum 10% of profit each year. This reserve is not available for distribution to shareholders in any form
and requires specific approval of the central bank for any transfers from this heading. The Bank has consistently appropriated the
required amount from each year’s profit into this heading. There is no such statutory requirement for the Subsidiary.
Movement in the General Reserve during the FY 2079/80: NPR. in ‘000
PARTICULARS AMOUNT
Opening Balance as on 1st Shrawan, 2079 2,717,810
Transfer from Acquired CCBL 1,349,515
Transfer from Retained Earnings (20% of Net Profit) 56,044
Closing Balance as on 31st Ashadh, 2080 4,123,369
b. Exchange equalization reserve

This is a statutory reserve and is a compliance requirement of NRB directive no. 4/79 and stipulations of BAFIA, 2073. The Bank
is required to appropriate 25% of current year’s total revaluation gain (except gain from revaluation of Indian Currency) into this
heading. The Bank has consistently appropriated the required amount from each year’s profit into this heading. There is no such
statutory requirement for the Subsidiaries.
Movement in the Exchange Equalization Reserve during the FY 2079/80: NPR. in ‘000
PARTICULARS AMOUNT
Opening Balance as on 1st Shrawan, 2079 12,554
Transfer from Acquired CCBL 13,497
Transfer from Retained Earnings (25% of Revaluation Gain) 1,275
Less: Transfer to Retained Earnings
Closing Balance as on 31st Ashadh, 2080 27,326
c. Fair value reserve

This is a non-statutory reserve and is a requirement in the application of accounting policy for financial assets. NFRS 9 requires
that cumulative net change in the fair value of financial assets measured at FVTOCI is recognized under fair value reserve heading
until the fair valued asset is de-recognized. Any realized fair value changes upon disposal of the re-valued asset are reclassified
from this reserve heading to retained earnings. The Group has complied with this accounting policy application.
Movement in the Exchange Equalization Reserve during the FY 2079/80: NPR. in ‘000
PARTICULARS AMOUNT
Transfer from Acquired CCBL (34,125)
Transfer from OCI (after tax increment in fair value) (95,618)

d. Asset revaluation reserve
This is a non-statutory reserve and is a requirement in the application of accounting policy for non-financial assets such as
property, equipment, investment property and intangible assets that are measured following a re-valuation model. Revaluation
reserves often serve as a cushion against unexpected losses but may not be fully available to absorb unexpected losses due to the
subsequent deterioration in market values and tax consequences of revaluation. The Group does not have any amount to present
under asset revaluation reserve.
e. Capital reserve
This is a non-statutory reserve and represents the amount of all capital nature reserves such as the amounts arising from share
forfeiture, capital grants and capital reserve arising out of business combinations. Funds in this reserve are not available for
distribution of cash dividend but can be capitalized by issuing bonus shares upon obtaining prior approval from the central bank.
f. Corporate social responsibility fund

This is a statutory reserve and is a compliance requirement of NRB Directive No. 6/79 and BAFIA, 2073. The Bank is required
to appropriate an amount equivalent to 1% of net profit into this fund annually. The fund is created towards funding the Bank’s
corporate social responsibility expenditure during the subsequent year. Balance in this fund is directly reclassified to retained
earnings in the subsequent year to the extent of payments made under corporate social responsibility activities. There is no such
statutory requirement for the Subsidiary.
Movement in the CSR Fund during the FY 2079/80: NPR. in ‘000
PARTICULARS AMOUNT
Transferred from Acquired CCBL 10,305
Transfer to the CSR Fund (1% of Net Profit) 2,802
Less: Transfer from CSR Fund (20,210)
Province wise Details of actual CSR expenses during the year: NPR. in ‘000
PURPOSE KOSHI MADHESH BAGMATI GANDAKI LUMBINI KARNALI SUDUR PASCHIM GRAND
PROVINCE PROVINCE PROVINCE PROVINCE PROVINCE PROVINCE PROVINCE TOTAL
Development Related 30 - 675 87 23 - - 815

Direct Grant - - 85 250 - - - 335
Financial literacy - - 3,010 - 32 20 82 3,144
Orphanage/Old Age Home - - 30 - - - - 30
Others 32 46 4,972 527 222 - 196 5,995
Social Causes 138 6 6,219 218 51 - 31 6,663
Education - - 2,798 142 - - - 2,940
Health - - 101 46 - - 142 288
Grand Total 200 52 17,890 1,269 328 20 450 20,210
g. Investment adjustment reserve

This is a statutory reserve heading and is a compliance requirement of NRB directive no. 4/079 and 8/079. The Bank is required to
maintain balance in this reserve heading which is calculated at fixed percentages of the cost of equity investments that are not
held for trading. Changes in this reserve requirement are reclassified to retained earnings. The Bank has consistently appropriated
the required amount from each year’s profit into this heading. There is no such statutory requirement for the Subsidiary.
Movement in the Investment Adjustment Reserve during the FY 2079/80: NPR. in ‘000
PARTICULARS AMOUNT
Transferred from acquired CCBL 10,000
Transfer from Retained Earnings 1,480
Less: Transfer to Retained Earnings

h. Actuarial gain / loss reserve
This is a non-statutory reserve and is a requirement in the application of accounting policy for employee benefits. NAS 19 requires
that actuarial gain or loss resultant of the change in actuarial assumptions used to value defined benefit obligations be presented
under this reserve heading. Any change in this reserve heading is recognized through other comprehensive income and is not an
appropriation of net profit. The Group has complied with this accounting policy application.
Movement in the Actuarial Gain/ Loss Reserve during the FY 2079/80: NPR. in ‘000
PARTICULARS AMOUNT
Opening Balance as on 1st Shrawan, 2079 (393,054)
Transferred from acquired CCBL (55,082)
Actuarial Profit during the year (after Tax) 69,575
Less: Actuarial Loss during the year (after Tax) -
Closing Balance as on 31st Ashadh, 2080 (378,561)
i. Regulatory Reserve
This is a statutory reserve and is a requirement in the application of accounting policy as prescribed in NRB directive no. 4/079.
In the transition to NFRS from previous GAAP, the Bank is required to reclassify all amounts that are resultant of re-measurement
adjustments and that are recognized in retained earnings into this reserve heading. The amount reclassified to this reserve
includes re-measurement adjustments such as interest income recognized against interest receivables, difference in loan loss
provision as per NRB directive and impairment on loan and advance as per NFRS, amount equals to deferred tax assets, actual
loss recognized in other comprehensive income, amount of goodwill recognized under NFRS, etc. Balance in this reserve is not
regarded as free for distribution of dividend. The Bank has complied with this regulatory requirement. There is no such statutory
requirement for the Subsidiary.
Merger/Acquisition reserve created as per NFRS 3-Business combination has also been transferred to Regulatory Reserve as per
NRB Directive 4.4(5)
Movement in the Regulatory Reserve during the FY from 2074/75 to 2079/80 are shown in the following table: NPR. in ‘000
FY A B C D E F G H I J TOTAL
2074/75 833,394 - - 464,795 - - - 179,827 - - 1,478,016
2075/76 (177,534) - - (188,360) 261,996 - - (10,858) - - (114,756)
2076/77 214,268 - - 46,381 40,960 - - 109,479 - - 411,088
2077/78 (153,467) - - (102,929) 124,380 - - 150,358 - - 18,342
2078/79 482,916 - - 69,126 31,649 - - (35,751) - - 547,940
Total till PY 1,199,577 - - 289,013 458,985 - - 393,054 - - 2,340,629
Trf. From Acuqired CCBL 2,087,271 - - 11,123 142,699 - - 55,082 34,125 - 2,330,300
This year Movement 520,190 (19,564) 222,568 92,666 (34,125) 223,485 983,336
Total till the FY 2079/80 3,807,038 - - 280,572 824,252 - - 540,802 - 223,485 5,676,150
Details of the headings on the above table:
a. Interest Receivable
b. Short Loan Loss Provision
c. Short provision for possible losses on investment
d. Short Provision on NBA
e. Deferred Tax Assets
f. Goodwill
g. Gain on Bargain Purchase
h. Actuarial Losses Recognized
i. Fair Value Loss Recognized
j. Merger/Acquisition Reserve

j. Other reserve fund
Employees training and capacity development fund

This is a statutory reserve and is a compliance requirement of NRB circular 6/079. The Bank is required to incur expenses towards
employee training and development for an amount that is equivalent to at least 3% of the preceding year’s Salary and Allowance.
Any shortfall amount in meeting this mandatory expense requirement in the current year will have to be transferred to this
reserve fund through appropriation of net profit and the amount shall accumulate in the fund available for related expenses in the
subsequent year. Balance in this fund is directly reclassified to retained earnings in the subsequent year to the extent of expenses
made for employees training related activities.
Movement in Reserve during the FY 2079/80: NPR. in ‘000
PARTICULARS AMOUNT
Add: Transfer from Retained Earnings -
Less: Transfer to Retained Earnings 4,969
Equity Share Capital – over the year’s movements

Paid up share capital of the Bank has moved over the years as follows: NPR. in ‘000
FINANCIAL YEAR RAISED CAPITAL CUMULATIVE CAPITAL REMARKS

2058/59 30 Mn. 30 Mn. Initial Paid-up Capital
2060/61 20 Mn. 50 Mn. Capital raised by Initial Public Offer (IPO)
2062/63 50 Mn. 100 Mn. Capital raised by Issuance of 1:1Right (1st Right Share)
2063/64 100 Mn. 200 Mn. Capital raised by Issuance of 1:1Right (2nd Right Share)
2064/65 600 Mn. 800 Mn. Capital raised by Issuance of 1:3Right (3rd Right Share)
2065/66 1,200 Mn. 2000 Mn. Capital raised by Issuance of 1:1.5Right share (4th Right Share)
2071/72 1,208.89 Mn. 3208.89 Mn. Merger with PBBL, GDBL and ZFL (Details following :)
2072/73 2,000 Mn. 5208.89 Mn. Merger with GBNL
2072/73 30.74 Mn. 5239.63 Mn. Acquisition of Nepal Development Bank Ltd. (in liquidation)
2072/73 641.78 Mn. 5,881.40Mn. Capital raised by Issuance of 5:1 Right Share
2073/74 2,352.56 Mn. 8,233.96 Mn. Capital raised by Issuance of 10:4 Right Share
2075/76 658.72 Mn. 8,892.64 Mn. Capital raised by Issuance of 8% Bonus Shares
2076/77 1,422.82 Mn. 10,315.46 Mn. Capital raised by Issuance of 16% Bonus Shares
2077/78 1,031.55 Mn. 11,347.06Mn. Capital raised by Issuance of 10% Bonus Shares
2078/79 1,361.65 Mn. 12,708.70Mn. Capital raised by Issuance of 12% Bonus Shares
2079/80 10,833.79Mn 23,542.49Mn Capital raised by Issuance of 6.5% Bonus Shares and Merger with Century
Commercial Bank Ltd.
List of Shareholders holding more than 0.5% shares of the Bank are as follows:
S. NO. SHAREHOLDERS NAME PROMOTER SHARE PUBLIC SHARE TOTAL NO. OF SHARE SHARE HOLDING %
(NO. OF SHARE) (NO. OF SHARE)
1 ASIAN LIFE INSURANCE CO. LTD 7,497,762 540,160 8,037,922 3.41

2 GAURAV AGARWAL 6,346,139 33,073 6,379,212 2.71
3 EMPLOYEES PROVIDENT FUND 5,642,362 309,467 5,951,829 2.53
4 PRABHU GROUP PVT. LTD 2,851,369 609 2,851,978 1.21
5 SUDEEP ACHARYA 1,333,020 88,903 1,421,923 0.60
6 AMBIKA SHARMA LAMICHHANE 1,145,936 263,598 1,409,534 0.60
7 SHIVA KUMAR SHRESTHA 1,266,109 94,281 1,360,390 0.58
8 MIJAS BHATTACHAN 1,353,476 1,925 1,355,401 0.58
9 RAJENDRA BHATTACHAN 1,351,486 - 1,351,486 0.57
10 SWARUP GURUNG 809,976 526,516 1,336,492 0.57
11 NEPAL INVESTMENT PVT LTD 1,229,359 11 1,229,370 0.52
12 SHIVAM CEMENTS LIMITED 1,192,800 - 1,192,800 0.51
13 SUN NEPAL LIFE INSURANCE COMPANY Ltd. 1,180,872 - 1,180,872 0.50

Proposed Distributions (Dividends and Bonus Shares)
No dividend has been proposed for the FY 2079/80.
3.20 Earnings per Share

Earnings per share (EPS) is the portion of the company’s profit allocated to each outstanding share of the common stock. Diluted
earnings per share is the calculation of the EPS if all convertible securities were exercised. Bank has fully followed NAS-33
“Earnings per Share” for the calculation of EPS.
Basic earnings per share is calculated by dividing the net profit for the year attributable to equity holders of the parent by the
weighted average number of ordinary shares outstanding during the year, as per the NAS-33; “Earnings per Share”. Previous years’
Basic and Diluted EPS has been adjusted retrospectively due to issue of 6.50% bonus shares during the current year, as per NAS
33.
NPR. in ‘000

Profit Attributable to ordinary Shareholders 280,219 1,902,015
Weighted average number of Ordinary Shares 235,425 127,087
Basic Earnings per Ordinary Share (NPR) 1.19 14.97
The calculation of Diluted Earnings Per Share as at reporting date was based on the profit attributable to equity holders of the Bank
by the weighted average number of ordinary shares outstanding during the year, after adjustment for the effects of all potentially
dilutive weighted average number of ordinary shares.
WEIGHTED AVERAGE CURRENT YEAR PREVIOUS YEAR

NUMBER OF ORDINARY SHARES OUTSTANDING WEIGHTED AVERAGE OUTSTANDING WEIGHTED AVERAGE
Weighted average number of ordinary shares for Basic EPS

Number of Shares held as at 1st Shrawan 2079 127,087,041 127,087,041 113,470,573 113,470,573
Add: Share Issue During the Year
Add: Bonus Shares Issued 8,260,658 8,260,658 13,616,469 13,616,469
Add: Share Due to Merger 100,077,199 100,077,199
Number of Shares held as at 31 Ashadh 2080 235,424,898 235,424,898 127,087,042 127,087,042
3.21 Segment Reporting

Segment Reporting is the reporting of the operating segment of the entity. A segment is reportable if:
n It has at least 10% of the revenues or 10% of the profit or loss, or 10% of the combined assets of the Bank.
Segment can be categorized either on the basis of geographic segment or business segment. The bank has categorized its
segment on the basis of functions and services provided to the customers. Segment assets, segment liabilities, total revenue,
total expenses and operating profit are disclosed. Branches of the bank are classified under the regional operating structure
for monitoring and supervision. The transaction between the branches is charged at transfer price decided by Asset Liability
Management Committee of the bank. The disclosure has been prepared in accordance with the requirements of NFRS.

PsLs[t ljlQo cj:yfsf] ljj/0fsf] nflu cg';"rLx?
>fj0f !, @)&( b]lv #!, cfiff9 @)*) ;Dd
$=! gub tyf gub ;dfg /sd ?=df

;d"x a}+s
gub df}Hbft 6,35,30,79,709 4,91,83,56,053 6,35,30,64,365 4,91,83,56,053
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft 3,83,10,70,568 2,83,82,86,827 3,57,83,23,894 2,39,48,84,600
dfu tyf cNk ;'rgfdf k|fKt x'g] /sd 9,78,45,565 34,63,20,477 9,78,45,565 34,63,20,477
cGo 43,44,300 50,65,800 43,44,300 50,65,800
hDdf 10,28,63,40,142 8,10,80,29,156 10,03,35,78,124 7,66,46,26,930
$=@ g]kfn /fi6« a}+sdf /x]sf] df}Hbft tyf lng' kg]{ /sd ?=df
;d"x a}+s
g]kfn /fi6« a}+s;Fu /x]sf] j}wflgs df}Hbft 10,29,04,82,739 7,71,40,98,517 10,29,04,82,739 7,71,40,98,517
k'gM ljlqmsf] lglDt vl/b ul/Psf] lwtf]kq - -
g]kfn /fi6« a}+s;Fu /x]sf] cGo lgIf]k tyf 37,97,52,551 5,80,02,90,877 37,97,52,551 5,80,02,90,877
lng afFsL jSof}tf /sd
hDdf 10,67,02,35,290 13,51,43,89,394 10,67,02,35,290 13,51,43,89,394
$=# a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft /sd ?=df

;d"x a}+s
:jb]zL a}+s tyf ljlQo ;+:yf;Fusf] df}Hbft 55,75,00,000 - - -
ljb]zL a}+s tyf ljlQo ;+:yf;Fusf] df}Hbft - 1,28,33,780 - 1,28,33,780
36fpg]M hf]lvd Joj:yf - - - -
hDdf 55,75,00,000 1,28,33,780 - 1,28,33,780
$=$ Ao'TkGg ljQLo pks/0f /sd ?=df

;d"x a}+s
Jofkfl/s nufgL -Held for Trading)
Jofhb/ :jfk (Interest Rate Swap) - - - -
d'b|f :jfk -Currency Swap_ - - - -
clu|d ljlgdo ;Demf}tf - - - -
cGo - - - -
hf]lvd Joj:yfkgsf] lglDt
Jofkfl/s nufgL -Held for Trading)
Jofhb/ :jfk (Interest Rate Swap) - - - -
clu|d ljlgdo ;Demf}tf 2,30,44,52,353 1,52,37,98,893 2,30,44,52,353 1,52,37,98,893
cGo - - -
hDdf 2,30,44,52,353 1,52,37,98,893 2,30,44,52,353 1,52,37,98,893

$=% cGo Jofkfl/s ;DklQx? /sd ?=df
;d"x a}+s
6«]h/L ljn - - - -
g]kfn ;/sf/sf] C0fkq - - - -
g]kfn /fi6« a}+ssf] C0fkq - - - -
:jb]zL ;+:yfut C0fkq - 6,80,88,050 - -
z]o/ -O{lSj6L_ 65,59,21,340 82,70,92,949 19,32,52,037 12,42,84,116
cGo - - - -
hDdf 65,59,21,340 89,51,80,999 19,32,52,037 12,42,84,116
$=^ a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ tyf ;fk6L /sd ?=df
;d"x a}+s
n3'ljQ ;+:yfnfO{ lbPsf] shf{ 7,06,73,62,321 6,66,29,97,811 7,06,73,62,321 6,66,29,97,811
cGo - - - -
36fpg] : hf]lvd Joj:yf –9,18,75,710_ –25,11,34,586_ –9,18,75,710_ –25,11,34,586_
hDdf 6,97,54,86,611 6,41,18,63,225 6,97,54,86,611 6,41,18,63,225
$=^=! xfgL gf]S;fgLsf] Joj:yf (Allowance for Impairment) /sd ?=df

;d"x a}+s
>fj0f !, @)&( sf] df}Hbft –25,11,34,586_ –25,11,34,586_ –25,11,34,586_ –25,11,34,586_
o; aif{sf] hf]lvd Joj:yf - - - -
o; jif{sf] hDdf - - - -
p7]sf]÷lkmtf{ 15,92,58,876 - 15,92,58,876 -
ckn]vg - - -
cfiff9 d;fGtsf] df}Hbft –9,18,75,710_ –25,11,34,586_ –9,18,75,710_ –25,11,34,586_
$=& u|fxsx?nfO{ lbPsf] shf{ tyf ;fk6L /sd ?=df

;d"x a}+s
kl/iff]lwt d"Nodf d"Nof°g ul/Psf] shf{ / ;fk6L 2,46,97,67,16,500 1,49,22,94,37,661 2,47,01,27,16,500 1,49,22,94,37,661
36fpg] M hf]lvd Joj:yf
;fd"lxs hf]lvd Joj:yf –2,60,78,10,629_ –1,96,90,74,518_ –2,60,78,10,629_ –1,96,90,74,518_
JolQmut hf]lvd Joj:yf –10,25,00,10,523_ –1,87,87,92,330_ –10,25,00,10,523_ –1,87,87,92,330_
v'b /sd 2,34,11,88,95,348 1,45,38,15,70,813 2,34,15,48,95,348 1,45,38,15,70,813
FVTPL df d"Nof°g ul/Psf] shf{ tyf ;fk6L - -
hDdf 2,34,11,88,95,348 1,45,38,15,70,813 2,34,15,48,95,348 1,45,38,15,70,813

$=&=! shf{ k|sf/sf] cfwf/df shf{ / ;fk6Lsf] ljZn]if0f /sd ?=df
;d"x a}+s
shf{ k|sf/
bL3{sfnLg C0f
cfjlws shf{ 27,31,63,70,907 52,15,77,37,092 27,31,63,70,907 52,15,77,37,092
Joj;flos shf{ 56,83,75,66,630 56,83,75,66,630
rfn' k"FhL shf{ 10,90,91,95,707 10,90,91,95,707
clwljsif{ shf{ -JoQmLut_ 2,35,85,54,132 19,01,53,20,970 2,35,85,54,132 19,01,53,20,970
6«i6 l/l;K6÷cfoft shf{ 1,71,02,52,592 2,61,35,24,525 1,71,02,52,592 2,61,35,24,525
Cash Credit Loan 32,93,63,00,444 32,93,63,00,444
dfu tyf cGo rfn' k"FhL shf{ 42,34,37,07,983 34,34,82,02,673 42,34,37,07,983 34,34,82,02,673
JolQmut cfjfl;o shf{ 15,26,88,89,758 11,47,49,05,874 15,26,88,89,758 11,47,49,05,874
l/on :6]6 shf{ 14,24,83,53,159 2,84,56,96,823 14,24,83,53,159 2,84,56,96,823
dflh{g n]lG8· shf{ 3,98,09,24,731 2,06,20,03,521 3,98,09,24,731 2,06,20,03,521
xfo/ kr]{h shf{ 5,86,28,29,179 5,55,73,22,558 5,86,28,29,179 5,55,73,22,558
Auto Loan 1,17,26,42,468 1,17,26,42,468
ljkGg ju{ shf{ 5,25,72,05,958 3,62,07,93,212 5,25,72,05,958 3,62,07,93,212
ljn vl/b - - - -
sd{rf/L shf{ 5,52,50,49,321 3,40,90,30,656 5,52,50,49,321 3,40,90,30,656
cGo 14,79,73,60,095 10,06,12,23,588 14,83,33,60,095 10,06,12,23,588
hDdf 2,40,52,52,03,063 1,47,16,57,61,492 2,40,56,12,03,063 1,47,16,57,61,492
lng jfFsL Jofh 6,45,15,13,437 2,06,36,76,170 6,45,15,13,437 2,06,36,76,170
s'n hDdf 2,46,97,67,16,500 1,49,22,94,37,661 2,47,01,27,16,500 1,49,22,94,37,661
$=&=@ d'b|fsf] cfwf/df shf{ tyf ;fk6Lsf] ljZn]if0f /sd ?=df

;d"x a}+s
g]kfnL ?k}+of 2,46,91,29,87,655 1,49,10,66,71,567 2,46,94,89,87,655 1,49,10,66,71,567
ef/tLo ?k}Fof - - - -
cd]l/sg 8n/ 6,37,28,845 12,27,66,094 6,37,28,845 12,27,66,094
u|]6 lj|6]g kfpG8 - - - -
o"/f] - - - -
hfklgh o]g - - - -
lrlgof o'cfg - - - -
cGo - - - -
hDdf 2,46,97,67,16,500 1,49,22,94,37,661 2,47,01,27,16,500 1,49,22,94,37,661

$=&=# lwtf]sf] cfwf/df shf{ tyf ;fk6Lsf] ljZn]if0f /sd ?=df
;d"x a}+s
;'/If0f
rn÷crn ;DklQ 2,30,23,71,51,313 1,29,04,19,71,663 2,30,23,71,51,313 1,29,04,19,71,663
;'g / rfFbL 1,32,10,125 3,42,66,418 1,32,10,125 3,42,66,418
:jb]zL a}+s tyf ljQLo ;+:yfsf] hdfgt 7,08,37,81,915 6,36,42,40,247 7,08,37,81,915 6,36,42,40,247
;/sf/L hdfgt 18,89,26,107 12,58,65,819 18,89,26,107 12,58,65,819
cGt/fli6«o ;'lrs[t a}+ssf] hdfgt - - - -
lgof{t sfuhkqsf] lwtf] - - - -
d'2lt lgIf]ksf] lwtf] 2,20,39,75,206 2,44,50,90,931 2,23,99,75,206 2,44,50,90,931
;/sf/L ;'/If0fsf]] lwtf] - 1,73,27,561 - 1,73,27,561
sfpG6/ hdfgt - - - -
JoflQmut hdfgt 73,90,16,247 87,05,95,292 73,90,16,247 87,05,95,292
cGo lwtf] 6,51,06,55,586 10,33,00,79,730 6,51,06,55,586 10,33,00,79,730
hDdf 2,46,97,67,16,500 1,49,22,94,37,661 2,47,01,27,16,500 1,49,22,94,37,661
;'/If0f gul/Psf]
hDdf 2,46,97,67,16,500 1,49,22,94,37,661 2,47,01,27,16,500 1,49,22,94,37,661
$=&=$ xfgL gf]S;fgLsf] Joj:yf (Allowance for Impairment) /sd ?=df

;d"x a}+s
Individual Joj:yf
>fj0f ! sf] z'?jflt df}Hbft 1,87,87,92,330 1,46,90,62,189 1,87,87,92,330 1,46,90,62,189
o; aif{sf] hf]lvd Joj:yf
o; aif{sf] yk ul/Psf] 8,37,12,18,193 40,97,30,141 8,37,12,18,193 40,97,30,141
o; aif{sf] c;'nL/ - l/e;{n_ - - - -
ckn]vg - - - -
a}bl] zs d'bf| df ljlgdo b/sf] ptf/r9fjn] cfpg] xfgL gf]S;fgL - - - -
cGo kl/jt{g - - - -
cfiff9 d;fGtsf] df}Hbft 10,25,00,10,523 1,87,87,92,330 10,25,00,10,523 1,87,87,92,330
;fd'lxs xfgL gf]S;fgL Joj:yf
>fj0f ! sf] z'?jflt df}Hbft 1,96,90,74,518 2,10,24,85,859 1,96,90,74,518 2,10,24,85,859
o; aif{sf] hf]lvd Joj:yf
o; jif{sf] yk ul/Psf]÷-l/e;{n_ 63,87,36,111 - 63,87,36,111 –13,34,11,341_
a}bl] zs d'bf| df ljlgdo b/sf] ptf/r9fjn] cfpg] xfgL gf]S;fgL - - - -
cGo kl/jt{g - - - -
cfiff9 d;fGtsf] df}Hbft 2,60,78,10,629 1,96,90,74,518 2,60,78,10,629 1,96,90,74,518
hDdf hf]lvd Joj:yf 12,85,78,21,152 3,84,78,66,848 12,85,78,21,152 3,84,78,66,848

$=* lwtf]kq (Securities) df nufgL /sd ?=df
;d"x a}+s
ckn]lvt d"Nodf d"Nof°g ul/Psf] nufgL ;'/If0f 65,41,10,87,135 46,30,72,60,030 65,37,85,87,135 46,30,72,60,030
FVTOCI df d"Nof°g ul/Psf] OlSj6Ldf ul/Psf] nufgL 4,47,14,19,230 3,63,58,12,039 4,19,51,58,129 3,63,58,12,039
hDdf 69,88,25,06,365 49,94,30,72,069 69,57,37,45,264 49,94,30,72,069
$=*=! ckn]lvt d"Nodf d"Nof°g ul/Psf] nufgL ;'/If0f /sd ?=df

;d"x a}+s
C0fkq -
;/sf/L C0f kq 37,62,57,13,644 30,65,15,48,421 37,62,57,13,644 30,65,15,48,421
;/sf/L 6«]h/L ljn 15,06,45,17,465 15,52,87,83,705 15,06,45,17,465 15,52,87,83,705
g]kfn /fi6« a}+ssf] C0f kq - -
g]kfn /fi6« a}+ssf] lgIf]k pks/0fx? 12,45,48,41,753 - 12,45,48,41,753 -
cGo 26,60,14,272 12,69,27,904 23,35,14,272 12,69,27,904
36fpg]M xfgL gf]S;fgL Joj:yf - - - -
hDdf 65,41,10,87,135 46,30,72,60,030 65,37,85,87,135 46,30,72,60,030
$=*=@ cGo lj:t[t cfDbfgLdf plrt d"No (Fair /sd ?=df

Value) n]] d"Nof°g ul/Psf] z]o/ nufgL
;d"x a}+s
OlSj6L pks/0fx?
;'lrs[t ul/Psf 3,77,91,64,930 3,00,01,36,779 3,60,54,03,829 3,00,01,36,779
;'lrs[t gul/Psf 69,22,54,300 63,56,75,260 58,97,54,300 63,56,75,260
hDdf 4,47,14,19,230 3,63,58,12,039 4,19,51,58,12 9 3,63,58,12,039

$=*=# O{lSj6Ldf ul/Psf] nufgLsf] hfgsf/L /sd ?=df
;d"x a}+s
cfiff9 d;fGt @)*) cfiff9 d;fGt @)&( cfiff9 d;fGt @)*) cfiff9 d;fGt @)&(
ljj/0f nfut d"No km]o/ EofNo" nfut d"No km]o/ EofNo" nfut d"No km]o/ EofNo" nfut d"No km]o/ EofNo"
;'lrs[t z]o/df ul/Psf] nufgL 3,07,00,11,738 3,77,91,64,930 2,17,86,20,536 3,07,95,86,780 2,89,62,50,638 3,60,54,03,829 2,17,86,20,536 3,07,95,86,780
3,07,95,86,780

c?0f EofnL xfO8«f] kfj/ sDkgL ln= 255 426 255 - 426
mf
! ;fwf/0f z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷ n] r'Q
Plzog nfO{km O{G:of]/]G; sDkgL ln= - 11,922 - 18,368 - 11,922 - 18,368
!^ ;fwf/0f z]o/, k|lt z]o/ ?= !))÷– n] r'Qmf
a'6jn kfj/ sDkgL ln= 1,00,09,852 7,061,133 1,00,09,852 65,52,056 1,00,09,852 70,61,133 1,00,09,852 65,52,056
@!#^% ;fwf/0f z]o/, k|lt z]o/ ?= !))÷– n] r'Qmf
km:6{ dfOs|f] kmfOgfG; 8]enkd]06 a}+s ln 45 1,473 45 665 45 1,473 45 665
@ ;fwf/0f z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷ n] r'Qmf
*&%,)($ ;+:yfks z]o/, -af]gz z]o/ ;lxt_ 6,93,84,500 25,55,27,448 6,93,84,500 39,11,67,018 6,93,84,500 25,55,27,448 6,93,84,500 39,11,67,018
k|lt z]o/ ?=!))÷ n] r'Qmf
g]kfn nfO{km OG:of]/]G; sDkgL ln= - - - 747 - - - 747
! z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷ n] r'Qmf
vfgLvf]nf xfO8«f] kfj/ sDkgL ln= 73,700 1,50,053 73,700 1,55,507 73,700 1,50,053 73,700 1,55,507
r'Qmf
&#& ;+:yfks z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷ n]
Pg=cfO=la=Pn k|ult km08 13,870,290 13,468,052 50 50 1,38,70,290 1,34,68,052 50 50
!#,*&,)@( ;fwf/0f z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷ n]
r' Q mf
l/8L xfO8«f] kfj/ sDkgL ln= - 2,673 - 6,704 - 2,673 - 6,704
!! ;fwf/0f z]o/, k|lt z]o/ ?= !))÷– n] r'Qmf
;fgf ls;fg ljsf; a}+s ln= - 1,798 - 1,065 - 1,798 - 1,065
mf
@ ;fwf/0f z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷ n] r'Q
xfO8«f] On]lS6«l;6L OGe]i6d]G6 {P08 8]enkd]06 sDkgL ln= 110 184 110 200 110 184 110 200
mf
! ;fwf/0f z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷ n] r'Q
d]/f] dfOs|f] kmfOgfG; ljQLo ;+:yf ln= 3,70,23,000 32,89,44,000 3,70,23,000 43,59,60,000 3,70,23,000 32,89,44,000 3,70,23,000 43,59,60,000
(@$,))) ;+:yfks z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷ n]
r' Q mf
k|e' OG:of]/]G; sDkgL ln= 48,46,33,249 62,02,14,298 44,98,80,817 58,14,50,397 48,46,33,249 62,02,14,298 44,98,80,817 58,14,50,397
!#,&%,!(* ;+:yfks z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷ n] r'Qmf

k|e' dxfnIdL nfOkm OG:of]/]G; sDkgL ln= 20,00,00,000 20,00,00,000 20,00,00,000 20,00,00,000 20,00,00,000 20,00,00,000 20,00,00,000 20,00,00,000
@),)),))) ;+:yfks z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷ n] r' Q mf
ldlynf n3'ljQ lasf; a+}s ln= - 24,012 - 17,771 - 24,012 - 17,771
mf
@# ;fwf/0f z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷ n] r'Q
nIdL n3'ljQ ljQLo ;+:yf ln= - 2,679 - 2,550 - 2,679 - 2,550
mf
# ;fwf/0f z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷ n] r'Q
g]kfn OGkm|f:6«Sr/ a}+s ln= 98,33,00,000 1,06,19,64,000 98,33,00,000 1,06,19,64,000 98,33,00,000 1,06,19,64,000 98,33,00,000 1,06,19,64,000
!,)^,!(,^$) ;+:yfks z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷ n] r'Qmf
;d"x a}+s
o'lgs g]kfn n3'ljQ ljQLo ;+:yf ln= 1,58,00,000 1,58,00,000 1,58,00,000 1,58,00,000 1,58,00,000 1,58,00,000 1,58,00,000 1,58,00,000
n] r'Qmf
!%*))) ;fwf/0f z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷
pksf/ n3'ljQ ljQLo ;+:yf ln= 60,00,000 97,05,000 6,000,000 60,00,000 60,00,000 97,05,000 60,00,000 60,00,000
n] r'Qmf
(&)%) ;fwf/0f z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷
wf}nflu/L n3'ljQ ljQLo ;+:yf ln= 1,51,50,000 1,50,00,000 1,51,50,000 1,51,50,000 1,51,50,000 1,50,00,000 1,51,50,000 1,51,50,000
n] r'Qmf
!%)))) ;fwf/0f z]o/ -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷–
cfzf n3'ljQ ljQLo ;+:yf ln= 3,00,00,000 3,00,00,000 3,00,00,000 3,00,00,000 3,00,00,000 3,00,00,000 3,00,00,000 3,00,00,000
#))))) ;fwf/0f z]o/ -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷– n] r'Qmf

g]:8f ;Da[4 n3'ljQ ljQLo ;+:yf ln= 1,25,00,000 1,25,00,000 1,25,00,000 1,25,00,000 1,25,00,000 1,25,00,000 1,25,00,000 1,25,00,000
n] r'Qmf
!@%))) ;fwf/0f z]o/ -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷–
;g/fOh An' lrk km08 4,85,50,281 3,81,11,970 46,050,281 4,02,47,945 4,85,50,281 3,81,11,970 4,60,50,281 4,02,47,945
$*%%)@* OsfO{, k|lt OsfO{ ?= !)÷– n] r'Qmf
Pg=cfO=la=Pn ;Da[4 km08 @ 3,92,21,240 3,57,30,541 3,67,21,240 3,18,37,306 3,92,21,240 3,57,30,541 3,67,21,240 3,18,37,306
#(,@@,!@# OsfO{, k|lt OsfO{ ?= !)÷– n] r'Qmf
k|e' ;]n]S6 km08 17,75,00,000 15,70,87,500 17,50,00,000 16,81,75,000 17,75,00,000 15,70,87,500 17,50,00,000 16,81,75,000
!,&&,%),))) OsfO{, k|lt OsfO{ ?= !)÷– n] r'Qmf
Pg=cfO{=l; Pl;of ;]n]S6 #) 4,93,06,060 4,43,26,139 4,93,06,060 4,32,41,406 4,93,06,060 4,43,26,139 4,93,06,060 4,32,41,406
$(,#),^)% OsfO{, k|lt OsfO{ ?= !)÷– n] r'Qmf
;flgdf nfh{ Sofk km08 7,500,001 6,690,000 25,00,001 2,330,000 75,00,001 66,90,000 25,00,001 23,30,000
&,%),))) OsfO{, k|lt OsfO{ ?= !)÷– n] r'Qmf
cf/=lj=lj= Do'Ro'cn km08 ! 39,920,880 32,256,063 39,920,880 3,70,06,646 3,99,20,880 3,22,56,063 3,99,20,880 3,70,06,646
#(,@@,)*& OsfO{, k|lt OsfO{ ?= !)÷– n] r'Qmf
u0fklt n3'ljQ ljQLo ;+:yf ln= - 953 - - - 953
mf
! ;fwf/0f z]o/ -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷– n] r'Q
o'gfO6]8 chf]8 OG:of]/]G; sDkgL ln= 81,42,821 3,28,82,959 - - 81,42,821 3,28,82,959 - -
^&,!&* ;fwf/0f z]o/ -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷– n] r'Qmf
!,*),#@! ;+:yfks z]o/, -af]gz z]o/ ;lxt_ 2,18,57,179 1,80,32,100 - - 2,18,57,179 1,80,32,100 - -
k|lt z]o/ ?=!))÷ n] r'Qmf
km/jf8{ dfOs|f] kmfOgfG; n3'ljQ ljQLo ;+:yf ln= - 1,321 - - - 1,321 - -
mf
Unf]an cfOPdO{ Aofn]G:8 km08 ! 2,50,00,010 2,33,50,000 - - 2,50,00,010 2,33,50,000 - -
@%,)),))) OsfO{, k|lt OsfO{ ?= !)÷– n] r'Qmf
Unf]an cfOPdO{ ;d'Ggt of]hgf ! 4,74,660 4,57,098 - - 4,74,660 4,57,098 - -
$&,$^^ OsfO{, k|lt OsfO{ ?= !)÷– n] r'Qmf

;d"x a}+s
Unf]an cfOPdO{ n3'ljQ ljQLo ;+:yf ln= 1,061 - - - 1061 - -
mf
PgPdaL ;'ne km08 @

3,10,00,005 3,09,69,000 - - 3,10,00,005 3,09,69,000 - -
#!))))) OsfO{, k|lt OsfO{ ?= !)÷– n] r'Qmf
;flgdf u|f]y km08 1,00,00,005 9,990,000 - - 1,00,00,005 99,90,000 - -
!)))))) OsfO{, k|lt OsfO{ ?= !)÷– n] r'Qmf
l;4fy{ OlSj6L km08 96,77,480 91,25,864 - - 96,77,480 91,25,864 - -
(&^^$* OsfO{, k|lt OsfO{ ?= !)÷– n] r'Qmf
l;6LhG; Do'Ro'cn km08 ! 50,00,000 46,90,000 - - 50,00,000 46,90,000 - -
%))))) OsfO{, k|lt OsfO{ ?= !)÷– n] r'Qmf
Pg=cfO{=l; Pl;of u|f]y km08 50,00,000 51,45,000 - - 50,00,000 51,45,000 - -
Pg=cfO{=l; Pl;of Aofn]G:G8 km08 50,00,000 46,65,000 - - 50,00,000 46,65,000 - -
PgPdaL %) 1,00,00,000 1,05,00,000 - - 1,00,00,000 1,05,00,000 - -
!)))))) OsfO{, k|lt OsfO{ ?= !)÷– n] r'Qmf
l;4fy{ OGe]i6d]G6 u|f]y l:sd @ 1,00,00,000 90,30,000 - - 1,00,00,000 90,30,000 - -
-!)))))) OsfO{, k|lt OsfO{ ?= !)÷– n] r'Qmf
;g/fOh km:6{ Do'Ro'cn km08 2,00,00,000 2,21,60,000 - - 2,00,00,000 2,21,60,000 - -
-@)))))) OsfO{, k|lt OsfO{ ?= !)÷– n] r'Qmf
nIdL pGgtL sf]if 25,00,000 23,47,500 - - 25,00,000 23,47,500 - -
@%)))) OsfO{, k|lt OsfO{ ?= !)÷– n] r'Qmf
s'df/L OlSj6L km08 50,00,000 50,85,000 - - 50,00,000 50,85,000 - -
d]3f Do'Ro'cn km08 ! 43,63,400 34,86,357 - - 43,63,400 34,86,357 - -
$#^#$) OsfO{, k|lt OsfO{ ?= !)÷– n] r'Qmf
glan Aofn]G:G8 km08 # 1,66,800 1,26,268 - - 1,66,800 1,26,268 - -
!^^*) OsfO{, k|lt OsfO{ ?= !)÷– n] r'Qmf
s'df/L wga[l4 of]hgf 10,00,00,000 10,04,00,000 - - 10,00,00,000 10,04,00,000 - -
!))))))) OsfO{, k|lt OsfO{ ?= !)÷– n] r'Qmf
glan OlSj6L km08 1,48,58,950 1,42,79,451 - - 1,48,58,950 1,42,79,451 - -
!$*%*(% OsfO{, k|lt OsfO{ ?= !)÷– n] r'Qmf
PgcfOlaPn u|f]y km08 1,00,00,005 1,06,40,000 - - 1,00,00,005 1,06,40,000 -
!)))))) OsfO{, k|lt OsfO{ ?= !)÷– n] r'Qmf k|e' :df6{ km08
;d"x a}+s
k|e' :df6{ km08 14,00,00,000 13,86,00,000 - - 14,00,00,000 13,86,00,000 - -
!$)))))) OsfO{, k|lt OsfO{ ?= !)÷– n] r'Qmf_
;g/fOh kmf]s:8 OlSj6L km08 50,000,005 48,400,000 - - 5,00,00,005 4,84,00,000 - -
%)))))) OsfO{, k|lt OsfO{ ?= !)÷– n] r'Qmf_
;flgdf lhcfOl; OG:of]/]G; sDkgL ln= 27,41,443 1,76,40,236 - - 27,41,443 1,76,40,236 - -
@&!$# ;fwf/0f z]o/ -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷– n] r'Qmf
&@*%& ;+:yfks z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷ n] r'Qmf 73,58,557 71,85,700 - - 73,58,557 71,85,700 - -
cf/De rf}tf/L n3'ljQ ljQLo ;+:yf ln= 60,00,000 3,65,29,704 - - 60,00,000 3,65,29,704 - -
n] r'Qmf
*#%(@ ;+:yfks z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷
PgPdla xfOla|8 km08 ! 23,66,100 25,53,022 - - 23,66,100 25,53,022 - -
@#^^!) OsfO{, k|lt OsfO{ ?= !)÷– n] r'Qmf
Pg=cfO{=l; Pl;of ˆn]ShL Sofk km08 15,00,00,010 15,25,50,000 - - 15,00,00,010 15,25,50,000 - -
!%)))))) OsfO{, k|lt OsfO{ ?= !)÷– n] r'Qmf
dfof vf]nf xfO8«f] kfj/ sDkgL ln= 1,24,00,000 1,24,00,000 - - - - - -
n] r'Qmf
!@$))) ;fwf/0f z]o/ -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷–
k|e' dxfnIdL nfOkm OG:of]/]G; sDkgL ln= 5,00,00,000 5,00,00,000 - - - - - -
n] r'Qmf
%$())) ;fwf/0f z]o/ -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷–
lhjg ljsf; n3'ljQ ljQLo ;+:yf ln= 8,63,50,000 8,63,50,000 - - - - - -
!)^(%$@ ;fwf/0f z]o/ -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷– n] r'Qmf

g]kfn Oge]i6d]06 d]3f a}+s g]kfn ln= 11,100 11,100 - - - - - -
r'Qmf
!@^ ;+:yfks z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷ n]
xfyj] OGe]i6d]06 g]kfn ln= 2,50,00,000 2,50,00,000 - - - - - -
@%)))) ;+:yfks z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷ n] r'Qmf
;'lrs[t gePsf z]o/df ul/Psf] nufgL 653,029,880 692,254,300 523,366,280 556,225,260 55,05,29,880 58,97,54,300 52,33,66,280 55,62,25,260
g]kfn lSnol/· xfp; ln= 76,42,200 2,89,21,300 55,05,600 2,08,35,200 76,42,200 2,89,21,300 55,05,600 2,08,35,200
n] r'Qmf
@*(@!# ;+:yfks z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷
shf{ ;'rgf s]Gb 81,04,620 2,42,30,000 80,77,620 2,37,87,000 81,04,620 2,42,30,000 80,77,620 2,37,87,000
@$@#)) ;+:yfks z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷ n] r'Qmf

l/nfoan g]kfn nfOkm OG:of]/]G; sDkgL ln 1,00,00,000 1,00,00,000 1,00,00,000 1,00,00,000
!))))) ;+:yfks z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷ n]
r' Q mf
Os|f g]kfn ln=
@@*)) ;+:yfks z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷ n] r'Qmf 7,60,000 22,80,000 7,60,000 22,80,000 7,60,000 22,80,000 7,60,000 22,80,000


;d"x a}+s
g]zgn a}+ls· OG:6LRo'6 18,34,860 18,34,800 18,34,860 18,34,860 18,34,860 18,34,800 18,34,860 18,34,860
n] r'Qmf
!*#$* ;+:yfks z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷
:df6{ RjfO; 6]Sgf]nf]lhh ln=

17,91,88,200 17,91,88,200 17,91,88,200 17,91,88,200 17,91,88,200 17,91,88,200 17,91,88,200 17,91,88,200
!)&()$) ;+:yfks z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷ n]
r' Q mf
a}+ls· kmfOgfG; P08 OG:of]/]G; OG:6LRo'6 30,00,000 33,00,000 30,00,000 33,00,000 30,00,000 33,00,000 30,00,000 33,00,000
n] r'Qmf
##))) ;+:yfks z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷
g]kfn :6s PS:r]~h ln= 32,50,00,000 32,50,00,000 32,50,00,000 32,50,00,000 32,50,00,000 32,50,00,000 32,50,00,000 32,50,00,000
n] r'Qmf
%))))) ;+:yfks z]o/,-af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷
l;6LhG; o'lg6 l:sd 1,50,00,000 1,50,00,000 - - 1,50,00,000 1,50,00,000 - -
!%)))) OsfO{, k|lt OsfO{ ?= !)÷– n] r'Qmf_
7"nf] vf]nf xfO8«f] kfj/ sDkgL ln= 1,50,00,000 1,50,00,000 - - - - - -
n] r'Qmf
!%)))) ;fwf/0f z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷
;Da[l· OghL{ k|f= ln= 2,75,00,000 2,75,00,000 - - - - - -
n] r'Qmf
@&%))) ;fwf/0f z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷
nIdL :6LN; k|f= ln= 5,50,00,000 5,50,00,000 - - - - - -
n] r'Qmf
@&%))) ;fwf/0f z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷
>L l8li6n]/L k|f= ln= 50,00,000 50,00,000 - - - - - -
%)))) ;fwf/0f z]o/, -af]gz z]o/ ;lxt_ k|lt z]o/ ?=!))÷ n] r'Qmf
hDdf 3,72,30,41,618 4,47,14,19,230 2,70,19,86,816 3,63,58,12,039 3,44,67,80,518 4,19,51,58,129 2,70,19,86,816 3,63,58,12,039
hf]lvd ;DaGwL Joj:yf - - - - - - - -
;'b nufgL 3,72,30,41,618 4,47,14,19,230 2,70,19,86,816 3,63,58,12,039 3,44,67,80,518 4,19,51,58,129 2,70,19,86,816 3,63,58,12,039
$=( rfn' cfos/ ;DklQ /sd ?=df
;d"x a}+s
rfn' s/ ;DklQ
rfn' jif{sf] cfo s/ ;DklQ 14,97,80,020 14,80,92,659 13,00,14,908 10,90,56,731
ut jif{x?sf] s/ ;DklQ - - - -
rfn' s/ bfloTj
rfn' jif{sf] cfos/ bfloTj 43,19,729 9,14,23,608 - -
ut jif{x?sf] s/ bfloTjx? - - - -
hDdf 14,54,60,291 5,66,69,051 13,00,14,908 10,90,56,731
$=!) ;xfos sDkgLdf nufgL /sd ?=df

;d"x a}+s
;"rLs[t ;xfos sDkgLdf nufgL - - - -
;"rLs[t gePsf] ;xfos sDkgLdf nufgL - - 79,57,29,080 52,42,29,080
hDdf nufgL
36fpg] M xfgL÷ gf]S;fgL Joj:yf - - - -
v'b lstflj d"No - - 79,57,29,080 52,42,29,080
$=!)=! ;"rLs[t ;xfos sDkgLdf nufgL /sd ?=df

a}+s
cfiff9 d;fGt @)*) cfiff9 d;fGt @)&(
nfut d"No km]o/ Eofn' nfut d"No km]o/ Eofn'
====== ln= - - - -
====== lsQf z]o/ -k|lt z]o/ ============== sf b/n] _
====== ln= - - - -
hDdf - -
-
$=!)=@ ;"rLs[t gePsf] ;xfos sDkgLdf nufgL /sd ?=df

a}+s
k|e' Soflk6n ln=
3,796,682 lsQf ;+:yfks z]o/ k|lt z]o/ ?=!)) sf b/n] 37,36,93,218 37,36,93,218 37,36,93,218 37,36,93,218
55000 lsQf ;+:yfks z]o/ k|lt z]o/ ?=!%% sf b/n] 83,90,839 83,90,839 83,90,839 83,90,839
292000 lsQf ;{+:yfks z]o/ k|lt z]o/ ?=!)) sf b/n] 4,21,45,023 4,21,45,023 4,21,45,023 4,21,45,023
171500 lsQf ;{+:yfks z]o/ k|lt z]o/ ?=!)) sf b/n] 17,15,00,000 17,15,00,000 - -
k|e' :6s dfs{]6 ln=
2000000 lsQf ;{+:yfks z]o/ k|lt z]o/ ?=!)) sf b/n] 20,00,00,000 20,00,00,000 10,00,00,000 10,00,00,000
hDdf 79,57,29,080 79,57,29,080 52,42,29,080 52,42,29,080
$=!)=# a}+ssf] ;xfos sDkgLx?sf] hfgsf/L

a}+s
ljj/0f cfiff9 d;fGt @)*) cfiff9 d;fGt @)&(
k|e' Soflk6n ln= 56.79Ü 51Ü
100Ü
k|e' :6s dfs]{6 ln= 100Ü

$=!)=$ ;xfos sDkgLx?sf] u}/ lgolGqt :jfy{ /sd ?=df
;d"x
ljj/0f cfiff9 d;fGt @)*)
k|e' Soflk6n ln= k|e' :6s dfs]{6 ln=
NCI ;Fu /x]sf] OlSj6L OG6«]i6 -Ü_ 43.21Ü -
;fnsf] gfkmf gf]S;fg jfF8kmfF8 3,89,47,088 -
cfiff9 cGTodf NCI ;Fu /x]sf] ;+lrt df}Hbft 53,25,57,214 -
NCI nfO{ lbPsf] nfef+z - -
/sd ?=df
;d"x
ljj/0f cfiff9 d;fGt @)&(
k|e' Soflk6n ln= k|e' :6s dfs]{6 ln=
NCI ;Fu /x]sf] OlSj6L OG6«]i6 -Ü_ 49.00Ü -
;fnsf] gfkmf gf]S;fg jfF8kmfF8 –4,47,88,158_ -
cfiff9 cGTodf NCI ;Fu /x]sf] ;+lrt df}Hbft 53,52,93,108 -
NCI nfO{ lbPsf] nfef+z - -
$=!! ;Da4 sDkgLdf nufgL /sd ?=df

;d"x a}+s
;'lrs[t ;Da4 sDkgLdf nufgL 3,68,30,058 - 2,75,00,000 -
;'lrs[t gePsf ;Da4 sDkgLdf nufgL - - - -
hDdf nufgL 3,68,30,058 - 2,75,00,000 -
36fpg] M hf]lvd Joj:yf - - - -
v'b lstfaL d"No 3,68,30,058 - 2,75,00,000 -
$=!!=! ;'lrs[t ePsf ;Da4 sDkgLdf ul/Psf] nufgL /sd ?=df

;d"x
ls;fg n3ljQ ljQLo ;+:yf ln= 2,75,00,000 3,68,30,058 - -

2,75,000 lsQf z]o/ -k|lt z]o/ !)) sf b/n] _
====== ln= - - - -
hDdf 2,75,00,000 3,68,30,058
3,68,30,058
a}+s
====== ln= - - - -
====== ln= - - - -
hDdf - -
-

$=!!=@ ;'lrs[t gePsf] ;Da4 sDkgLdf ul/Psf] nufgL /sd ?=df
;d"x
====== ln= - - - -
====== ln= - - - -
hDdf - - - -

a}+s
====== ln= - - - -
====== ln= - - - -
hDdf - - - -

$=!!=# a}+ssf] ;Da4 sDkgLsf] ljj/0f
;d"x a}+s
;d"xsf] :jfldTj a}+ssf] :jfldTj
ls;fg n3'ljQ ljQLo ;+:yf ln= 7.00Ü - 7.00Ü -
2,75,000 z]o/, ?= !)) sf b/n]
$=!!=$ a}+ssf] ;Da4 sDkgLsf] z]o/

;d"x -:jfldTj ∞_
ls;fg n3'ljQ ljQLo ;+:yf ln= 7.00Ü -
$=!@ nufgL ;DklQ /sd ?=df

;d"x a}+s

plrt d"No (Fair Value) df d"Nof°g ul/Psf] nufgL ;DklQ
>fj0f ! sf] df}Hbft - - - -
o; jif{sf] yk÷36 - - - -
o; jif{sf] plrt d"No (Fair Value) df v'b jbnfj - - - -
;dfof]hg / :yfgfGt/0f - - - -
v'b /sd - - - -
nfutdf d"Nof°g ul/Psf] nufgL ;DklQ
>fj0f ! sf] df}Hbft 45,87,49,551 45,87,49,551 45,87,49,551 34,90,26,261
o; jif{sf] yk÷36 –77,89,529_ 67,06,479 –77,89,529_ 11,64,29,769
o; jif{sf] plrt d"No (Fair Value) df v'b jbnfj - - - -
;dfof]hg / :yfgfGt/0f –56,08,349_ –67,06,479_ –56,08,349_ –67,06,479_
v'b /sd 44,53,51,674 45,87,49,551 44,53,51,674 45,87,49,551
hDdf 44,53,51,674 45,87,49,551 44,53,51,674 45,87,49,551

$=!# ;DklQ tyf pks/0f
;d"x
ljj/0f hUuf ejg lnhxf]N8 sDDo'6/ / kl/jxg kmlgr{/ / d]lzg/L cGo cfiff9 d;fGt cfiff9 d;fGt
;DklQ P;f];]l/h ;fwg lkmSr/ pks/0fx? @)*) @)&(
k/n df]n

>fj0f !, @)&* sf] df}Hbft 64,98,79,125 1,01,82,07,873 61,34,08,318 43,41,69,384 39,87,51,924 27,13,50,169 44,21,96,386 37,21,69,976 4,20,01,33,156
o; jif{ yk
yk - 93,12,006 4,78,82,775 2,11,54,480 11,50,27,900 1,95,44,883 1,43,58,890 2,06,89,139 24,79,70,072
k"FhLs[t
o; jif{sf] las|L - - –95,29,837_ –66,65,030_ –4,95,79,000_ –14,67,530_ –68,60,037_ –1,17,44,239_ –8,58,45,674_
;dfof]hg÷k'gMd"Nof°g 1,54,27,38,006 1,54,27,38,006
cfiff9 @)&( d;fGtsf] df}Hbft 64,98,79,125 2,57,02,57,885 65,17,61,256 44,86,58,834 46,42,00,824 28,94,27,522 44,96,95,239 38,11,14,876 5,90,49,95,561
o; jif{ yk 1,19,37,500 49,62,178 22,54,88,117 19,39,67,097 33,84,95,761 11,78,27,270 5,02,18,581 89,29,89,198 1,83,58,85,702 -
yk - 49,62,178 2,11,54,620 3,48,49,856 11,35,50,044 ,76,04,625 3,03,16,021 3,23,72,621 24,48,09,965 -
k"FhLs[t - - - - - - - - - -
CCBL af6 yk 1,19,37,500 - 20,43,33,497 15,91,17,241 22,49,45,717 11,02,22,645 1,99,02,560 86,06,16,577 1,59,10,75,737 -
o; jif{sf] las|L - - –38,46,001_ –12,09,885_ –3,26,13,633_ –5,50,093_ –16,38,980_ –27,61,758_ –4,26,20,351_ -
;dfof]hg÷k'gMd"Nof°g - –35,52,09,658_ –34,96,15,823_ –29,04,89,971_ –19,99,45,049_ –21,08,01,208_ –29,49,40,868_ –1,10,66,96,227_ –2,80,76,98,803_ -
Right of Use Assets - 60,86,24,683 - - - - - - 60,86,24,683 -
cfiff9 @)*) d;fGtsf] df}Hbft 66,18,16,625 2,82,86,35,088 52,37,87,549 35,09,26,075 57,01,37,903 19,59,03,491 20,33,33,972 16,46,46,088 5,49,91,86,792 -
x\f; s6\6L / xfgL gf]S;fgL
>fj0f !, @)&* sf] df}Hbft - 32,01,46,628 33,04,96,882 29,55,34,739 19,55,44,491 20,70,87,021 27,70,33,209 26,34,91,792 - 1,88,93,34,762
;fnsf] x|f;s6\6L - - - - - - - - - -
;fnsf] xfgLgf]S;fgL - 3,50,63,030 4,46,60,297 3,79,68,998 5,88,28,959 1,86,16,004 2,65,62,854 3,02,15,170 - 25,19,15,313
o; jif{sf] las|L - - –74,23,088_ –63,41,752_ –2,97,02,065_ –1,276,659_ –58,84,990_ –1,05,72,114_ - –6,12,00,668_
;dfof]hg - 21,64,78,941 - 21,64,78,941
cfiff9 @)&( clGtdsf] df}Hbft - 57,16,88,599 36,77,34,091 32,71,61,985 22,46,71,385 22,44,26,366 29,77,11,073 28,31,34,849 - 2,29,65,28,348
;fnsf] xfgLgf]S;fgL - - - - - - - - - -
;fnsf] x\f;s6\6L - 3,23,53,543 5,37,97,347 5,69,82,749 7,18,77,448 2,30,13,270 2,40,14,101 3,13,19,998 29,33,58,456 -
o; jif{sf] las|L - - –6,40,489_ –1,73,408_ –67,68,082_ –1,49,979_ –2,02,937_ –2,47,359_ –81,82,255_ -
;dfof]hg (RoUA) - 29,06,77,015 - - - - - - 29,06,77,015 -
;dfof]hg - –68,37,28,664_ –34,18,05,213_ –30,75,46,050_ –17,86,58,605_ –21,30,55,282_ –29,61,05,998_ –28,54,17,337_ –2,30,63,17,149_ -
cfiff9 @)*) d;fGtsf] df}Hbft - 21,09,90,494 7,90,85,735 7,64,25,276 11,11,22,146 3,42,34,374 2,54,16,238 2,87,90,151 56,60,64,415 -
k"FhLut lgdf{0f
v'b a's eNo'
cfiff9 @)&* clGtdsf] df}Hbft 64,98,79,125 69,80,61,245 28,29,11,436 13,86,34,645 20,32,07,433 6,42,63,148 16,51,63,178 10,86,78,184 2,31,07,98,394 -
cfiff9 @)&( clGtdsf] df}Hbft 64,98,79,125 1,99,85,69,286 28,40,27,165 12,14,96,849 23,95,29,439 6,50,01,156 15,19,84,166 9,79,80,027 - 3,60,84,67,214
cfiff9 @)*) clGtdsf] df}Hbft 66,18,16,625 2,61,76,44,594 44,47,01,814 27,45,00,800 45,90,15,757 16,16,69,117 17,79,17,733 13,58,55,937 4,93,31,22,378 -
/sd ?=df
a}+s
ljj/0f hUuf ejg lnhxf]N8 sDDo'6/ / kl/jxg kmlgr{/ / d]lzg/L cGo cfiff9 d;fGt cfiff9 d;fGt
;DklQ P;f];]l/h ;fwg lkmSr/ pks/0fx? @)*) @)&(
k/n df]n
>fj0f !, @)&* sf] df}Hbft 64,98,79,125 1,01,82,07,873 60,56,00,648 42,81,29,846 39,53,96,625 26,68,89,533 44,21,96,386 37,06,84,135 - 4,17,69,84,171
o; jif{ yk - 93,12,006 3,97,94,525 1,86,21,179 11,50,27,900 1,32,11,490 1,43,58,890 2,06,89,139 - 23,10,15,129
yk - 93,12,006 3,97,94,525 1,86,21,179 11,50,27,900 1,32,11,490 1,43,58,890 2,06,89,139 - 23,10,15,129
k"FhLs[t - -
o; jif{sf] las|L - –14,51,482_ –65,59,447_ –4,95,79,000_ –11,84,559_ –68,60,037_ –1,06,37,039_ –7,62,71,564_ -
Right of Use Assets - 1,49,34,59,238 - - - - - - - -
;dfof]hg÷k'gMd"Nof°g 1,49,34,59,238 - - - - - - - - 1,49,34,59,238
cfiff9 @)&( d;fGtsf] df}Hbft 64,98,79,125 2,52,09,79,116 64,39,43,691 44,01,91,578 46,08,45,525 27,89,16,464 44,96,95,239 38,07,36,235 - 5,82,51,86,974
o; jif{ yk 11937500 49,62,178 22,54,48,394 19,20,55,411 33,83,13,316 11,61,75,881 5,02,18,581 89,29,5,0688 24,09,86,211
yk - 49,62,178 2,11,14,897 3,29,38,169 11,33,67,599 ,59,53,236 3,03,16,021 3,23,34,111 24,09,86,211
k"FhLs[t
Trf. From CCBL 11,937,500.00 - 20,43,33,497 15,91,17,241 22,49,45,717 11,02,22,645 1,99,02,560 86,06,16,577 - -
o; jif{sf] las|L - - –38,46,001_ –10,93,880_ –3,26,13,633_ –5,50,093_ –16,38,980_ –27,61,758_ –4,25,04,346_ -
;dfof]hg÷k'gMd"Nof°g - –35,52,09,658_ –34,96,15,823_ –29,04,89,971_ –19,99,45,049_ –21,08,01,208_ –29,49,40,868_ –1,10,66,96,227_ - -
Right of Use Assets - 60,86,24,683 - - - - - - 60,86,24,683 -
cfiff9 @)*) d;fGtsf] df}Hbft 66,18,16,625 2,77,93,56,319 51,59,30,260 34,06,63,138 56,66,00,159 18,37,41,045 20,33,33,972 16,42,28,937 19,84,81,865 -
x\f; s6\6L / xfgL gf]S;fgL - 32,01,46,628 32,34,07,797 29,18,15,037 19,31,33,234 20,39,25,529 27,70,33,209 26,21,47,759 1,87,16,09,192
>fj0f !, @)&* sf] df}Hbft - 3,50,63,030 4,32,38,735 3,69,33,346 5,83,50,276 1,76,81,909 2,65,62,854 3,01,72,745 24,80,02,895
;fnsf] x|f;s6\6L -
;fnsf] xfgLgf]S;fgL - - –1,64,328_ –62,20,657_ –2,97,02,065_ –11,31,413_ –58,84,990_ –94,81,512_ –5,25,84,964_
o; jif{sf] las|L - 21,27,67,719 21,27,67,719
;dfof]hg - 56,79,77,377 36,64,82,204 32,25,27,726 22,17,81,445 22,04,76,025 29,77,11,073 28,28,38,992 2,27,97,94,842
cfiff9 @)&( clGtdsf] df}Hbft - - - - - - - - - -
;fnsf] xfgLgf]S;fgL - 3,23,53,543 5,21,82,254 5,57,45,564 7,15,83,717 2,17,17,536 2,40,14,101 3,12,78,477 28,88,75,193
;fnsf] x\f;s6\6L - - –6,40,489_ –57,405_ –67,68,082_ –1,49,979_ –2,02,937_ –2,47,359_ –80,66,252_
o; jif{sf] las|L - 28,57,49,138 28,57,49,138
;dfof]hg RoUA - –68,37,28,664_ –34,18,05,213_ –30,75,46,050_ –17,86,58,605_ –21,30,55,282_ –29,61,05,998_ –28,54,17,337_ –2,30,63,17,149_
;dfof]hg - 20,23,51,395 7,62,18,756 7,06,69,835 10,79,38,475 2,89,88,299 2,54,16,239 2,84,52,773 54,00,35,772
cfiff9 @)*) d;fGtsf] df}Hbft
k"FhLut lgdf{0f
v'b a's eNo' 64,98,79,125 69,80,61,245 28,21,92,850 13,63,14,809 20,22,63,392 6,29,64,004 16,51,63,177 10,85,36,376 2,30,53,74,979
cfiff9 @)&* clGtdsf] df}Hbft 64,98,79,125 1,95,30,01,739 27,74,61,487 11,76,63,852 23,90,64,080 5,84,40,440 15,19,84,166 9,78,97,243 3,54,53,92,132
cfiff9 @)&( clGtdsf] df}Hbft 66,18,16,625 2,57,70,04,925 43,97,11,504 26,99,93,303 45,86,61,684 15,47,52,745 17,79,17,733 13,57,76,164 4,87,56,34,684
cfiff9 @)*) clGtdsf] df}Hbft

$=!$ Voflt / cd't{ ;DklQ /sd ?=df
;d'x
cfiff9 @)*) cfiff9 @)&(
ljj/0f VoftL ;km\6j]o/ vl/b ;km\6j]o/ ljsf; cGo cGTosf] hDdf cGTosf] hDdf
k/n df]n
>fj0f !, @)&* sf] df}Hbft 2,30,48,120 30,34,69,095 - - 32,65,17,215
o; jif{ yk - 2,17,27,029 - - 2,17,27,029
k|flKt (Acquisition) - 2,17,27,029 - - 2,17,27,029
k"FhLs[t - - - - -
o; aif{sf] lals| - - - - -
;dfof]hg÷k'gMd"Nof°g - - - - -
cfiff9 @)&( d;fGtsf] df}Hbft 2,30,48,120 32,51,96,124 34,82,44,244
o; jif{ yk 22,58,17,069 12,13,37,275 - - 34,71,54,344
k|flKt (Acquisition) 2,331,674.26 760,68,412 - - 7,84,00,087
Transfer from CCBL 22,34,85,395 4,52,68,863 26,87,54,257
k"FhLs[t - - - - -
o; aif{sf] lals| - - - -
;dfof]hg÷k'gMd"Nof°g - –23,25,97,236_ - - –23,25,97,236_
cfiff9 @)*) d;fGtsf] df}Hbft 24,88,65,189 21,39,36,164 46,28,01,353
kl/zf]wg / xfgL gf]S;fgL
>fj0f !, @)&* df}Hbft - 15,64,39,662 - - 15,64,39,662
jif{sf] kl/zf]wg - 4,90,75,673 - - 4,90,75,673
;fnsf] xfgLgf]S;fgL - - - - -
o; aif{sf] lals| - - - - -
;dfof]hg - - - - -
cfiff9 @)&( d;fGtsf] df}Hbft - 20,55,15,335 - - 20,55,15,335
;fnsf] xfgLgf]S;fgL - - - - -
jif{sf] kl/zf]wg - 4,98,56,962 - - 4,98,56,962
o; aif{sf] lals| - - - - -
;dfof]hg - –17,97,62,369_ - - –17,97,62,369_
cfiff9 @)*) d;fGtsf] df}Hbft - 7,56,09,927 7,56,09,927 15,12,19,854
k"FhLut lgdf{0f
lstfaL d"No
cfiff9 @)&* clGtdsf] df}Hbft 14,70,29,433 14,70,29,433
cfiff9 @)&( clGtdsf] df}Hbft 2,30,48,120 11,96,80,790 14,27,28,910
cfiff9 @)*) clGtdsf] df}Hbft 24,88,65,189 13,83,26,237 38,71,91,425

$=!$ Voflt / cd't{ ;DklQ /sd ?=df
a}+s
cfiff9 @)*) cfiff9 @)&(
ljj/0f VoftL ;km\6j]o/ vl/b ;km\6j]o/ ljsf; cGo cGTosf] hDdf cGTosf] hDdf
k/n df]n
>fj0f !, @)&* sf] df}Hbft - 29,85,06,225 - - - 29,85,06,225
o; jif{ yk - 1,94,14,840 - - - 1,94,14,840
k|flKt (Acquisition) - 1,94,14,840 - - - 1,94,14,840
k"FhLs[t - - - - - -
o; aif{sf] lals| - - - - - -
;dfof]hg÷k'gMd"Nof°g - - - - - -
cfiff9 @)&( d;fGtsf] df}Hbft - 31,79,21,065 - - - 31,79,21,065
o; jif{ yk 22,34,85,395 12,02,93,422 - - 34,37,78,816 -
k|flKt (Acquisition) - 7,50,24,559 - - 7,50,24,559 -
Transfer from CCBL 22,34,85,395 4,52,68,863 - - 26,87,54,257 -
k"FhLs[t - - - - - -
o; aif{sf] lals| - - - - -
;dfof]hg÷k'gMd"Nof°g - –23,25,97,236_ - - –23,25,97,236_ -
cfiff9 @)*) d;fGtsf] df}Hbft 22,34,85,395 20,56,17,251 - - 42,91,02,646 -
kl/zf]wg / xfgL gf]S;fgL - - - - - -
>fj0f !, @)&* df}Hbft - 15,47,95,456 - - - 15,47,95,456
jif{sf] kl/zf]wg - 4,79,65,225 - - - 4,79,65,225
;fnsf] xfgLgf]S;fgL - - - - - -
o; aif{sf] lals| - - - - - -
;dfof]hg - - - - - -
cfiff9 @)&( d;fGtsf] df}Hbft - 20,27,60,681 - - - 20,27,60,681
;fnsf] xfgLgf]S;fgL - - - - - -
jif{sf] kl/zf]wg - 4,85,47,096 - - 4,85,47,096
o; aif{sf] lals| - - - - - -
;dfof]hg - –17,97,62,369_ - - –17,97,62,369_ -
cfiff9 @)*) d;fGtsf] df}Hbft - 7,15,45,407 - - 7,15,45,407 -
k"FhLut lgdf{0f - - - - - -
lstfaL d"No 22,34,85,395 13,40,71,844 - - 35,75,57,239 -
cfiff9 @)&* clGtdsf] df}Hbft - 14,37,10,769 - - 14,37,10,769 -
cfiff9 @)&( clGtdsf] df}Hbft - 11,51,60,384 - - - 11,51,60,384
cfiff9 @)*) clGtdsf] df}Hbft 22,34,85,395 13,40,71,844 - - 35,75,57,239 -

$=!% :yug s/ ;DklQ /sd ?=df
@)*) cfiff9 d;fGt
;d'x a}+s
ljj/0f :yug s/ :yug s/ :yug s/ :yug s/ :yug s/ :yug s/
;DklQ bfloTj ;DklQ÷bfloTj ;DklQ bfloTj ;DklQ÷bfloTj
c:yfO{ leGgtfdf :yug s/

a}+s tyf ljlQo ;+:yfnfO{ lbPsf] shf{ tyf ;fk6L -
u|fxsnfO{ lbPsf] shf{ tyf ;fk6L - - - - - -
nufgL ;DklQ - - - - - -
lwtf]kq nufgL 5,39,13,675 - 5,39,13,675 4,09,79,256 - 4,09,79,256
;DklQ / pks/0f 9,36,49,028 2,53,95,272 6,82,53,755 9,32,49,767 1,32,03,371 8,00,46,396
kl/eflift sd{rf/L nfe of]hgf 78,11,58,865 2,98,17,791 75,13,41,074 78,04,30,002 2,98,17,791 75,06,12,211
nLh bfloTj 1,37,90,294 7,66,89,621 –6,28,99,327_ - 7,66,89,621 –7,66,89,621_
Joj:yf 2,93,03,800 - 2,93,03,800 2,93,03,800 - 2,93,03,800
cGo c:yfoL leGgtfx? 2,38,950 3,05,304 –66,354_ - - -
c:yfO{ leGgtfdf :yug s/ 97,20,54,610 13,22,07,987 83,98,46,623 94,39,62,825 11,97,10,783 82,42,52,042
kl5Nnf] ;fnaf6 NofP/ k|of]u gul/Psf] 48,47,505 - 48,47,505 - - -
s/ 3f6fdf :yug s/
s/sf] b/df kl/jt{gn] l;h{gf ePsf] - - - - - -
:yug s/
v'b :yug s/ ;DklQ÷bfloTj, cfiff9 @)*) 97,69,02,116 13,22,07,987 84,46,94,128 94,39,62,825 11,97,10,783 82,42,52,042
Recognized in profit or loss - - 78,29,83,269 - - 76,19,49,438
Recognized in OCI - - 6,17,10,859 - - 6,23,02,605
Recognized directly in Equity - - - - - -
:yug s/ ;DklQ÷bfloTj, ;fpg ! @)&( - - 65,08,15,923 - - 60,16,84,365
rfn" jif{sf] :yflkt÷l/e;{n - - 19,38,78,206 - - 22,25,67,678
gfkmf gf]S;fg vftfdf b]vfOPsf] :yug s/ vr{÷cfo - - 18,30,22,045 - - 21,14,06,213
cGo lj:t[t cfodf b]vfOPsf] :yug s/ vr{÷cfo - - 1,08,56,162 - - 1,11,61,466
OlSj6Ldf l;w} b]vfOPsf] :yug s/ vr{÷cfo - - - - - -
@)&( cfiff9 d;fGt /sd ?=df

;d'x a}+s
ljj/0f :yug s/ :yug s/ :yug s/ :yug s/ :yug s/ :yug s/
;DklQ bfloTj ;DklQ÷bfloTj ;DklQ bfloTj ;DklQ÷bfloTj
c:yfO{ leGgtfdf :yug s/

a}+s tyf ljlQo ;+:yfnfO{ lbPsf] shf{ tyf ;fk6L -
u|fxsnfO{ lbPsf] shf{ tyf ;fk6L - - - - - -
nufgL ;DklQ - - - - - -
lwtf]kq nufgL 3,60,29,164 22,64,24,137 –19,03,94,973_ –22,64,24,137_ –22,64,24,137_
;DklQ / pks/0f 5,29,12,050 1,29,61,422 3,99,50,628 5,29,12,050 - 5,29,12,050
sd{rf/L nfe of]hgf 62,61,97,700 - 62,61,97,700 62,55,00,385 - 62,55,00,385
nLh bfloTj 1,43,32,715 - 1,43,32,715 - - -
Joj:yf 69,97,366 - 69,97,366 69,97,366 - 69,97,366
lng afFls Jofh - - - - - -
cGo c:yfoL leGgtfx? - - - - - -
c:yfO{ leGgtfdf :yug s/ 73,64,68,996 23,93,85,559 49,70,83,437 68,54,09,801 22,64,24,137 45,89,85,664
kl5Nnf] ;fnaf6 NofP/ k|of]u gul/Psf] - - - - - -
s/ 3f6fdf :yug s/
s/sf] b/df kl/jt{gn] l;h{gf ePsf] :yug s/ - - 49,70,83,437 - - 45,89,85,664
v'b :yug s/ ;DklQ÷bfloTj, cfiff9 @)&( - - 38,59,73,721 - - 34,72,89,835
Recognized in profit or loss - - 11,11,09,716 - - 11,16,95,829
Recognized in OCI - - - - - -
Recognized directly in Equity - - 34,01,97,196 - - 42,73,37,421
:yug s/ ;DklQ÷bfloTj, >fj0f ! @)&* - - 15,68,86,241 - - 3,16,48,243
rfn" jif{sf] :yflkt÷l/e;{n - - - -
gfkmf gf]S;fg vftfdf b]vfOPsf] :yug s/ vr{÷cfo - - 29,36,56,899 - - 16,90,05,013
cGo lj:t[t cfodf b]vfOPsf] :yug s/ vr{÷cfo - - –13,67,70,658_ - –13,73,56,770_
OlSj6Ldf l;w} b]vfOPsf] :yug s/ vr{÷cfo - - - - - -

$=!^ cGo ;DklQ /sd ?=df
;d"x a}+s
ljqmLsf nflu pknAw - - - -
cGo u}}/ a}+ls· ;DklQx? - - - -
e'QmfgL x'g jfFsL ljN; - - - -
p7\g afFsL cf;fdL 2,34,16,12,169 93,50,24,646 2,31,78,09,855 93,02,07,521
lng jfFsL cfDbfgL - - - -
cu|Ld e'QmfgL tyf lgIf]k 1,83,11,21,218 41,78,91,833 1,45,93,66,738 35,37,92,902
cfos/ hDdf - - - -
:yug sd{rf/L vr{ 2,58,69,80,482 1,62,31,75,843 2,58,69,80,482 1,62,31,75,843
cGo M 25,67,06,942 6,38,10,852 25,05,39,816 5,78,11,589
hDdf 7,01,64,20,811 3,03,99,03,174 6,61,46,96,891 2,96,49,87,856
$=!& a}+s tyf ljQLo ;+:yfx?nfO{ ltg{ afFsL /sd ?=df

;d"x a}+s
gubL jhf/af6 lgIf]k - - -
cGt/ a}+s ;fk6L 1,15,00,00,000 84,47,45,014 1,15,00,00,000 81,97,50,000
cGo a}+s tyf ljQLo ;+:yfaf6 lgIf]k 6,85,30,43,306 3,48,89,65,129 6,85,30,43,306 3,48,89,65,129
/fkm;fkm vftf - - - -
cGo - - - -
hDdf 8,00,30,43,306 4,33,37,10,144 8,00,30,43,306 4,30,87,15,129
$=!* g]kfn /fi6« a}+snfO{ ltg{ afFsL /sd ?=df

;d"x a}+s
g]kfn /fi6« a}+saf6 k|fKt k'gs{hf{ 15,97,35,000 4,18,32,76,235 15,97,35,000 4,18,32,76,235
xfn ;fljssf] t/ntfsf] ;'ljwf - 11,90,00,00,000 - 11,90,00,00,000
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 - - - -
hDdf 15,97,35,000 16,08,32,76,235 15,97,35,000 16,08,32,76,235
$=!( 8]l/e]l6e ljQLo pks/0f /sd ?=df

;d"x a}+s
Jofkf/sf] lglDt
Jofhb/ :jfk-Interest Rate Swap_ - - - -
clu|d ljlgdo ;Demf}tf - - - -
cGo - - - -
hf]lvd Joj:yfkgsf] lglDt
Jofhb/ :jfk-Interest Rate Swap_ - - - -
cGo - - - -
hDdf 2,30,87,19,252 1,51,66,56,713 2,30,87,19,252 1,51,66,56,713

$=@) u|fxsaf6 lgIf]k /sd ?=df
;d"x a}+s
;+:yfut u|fxs M
cfjlws lgIf]k 78,77,11,79,726 40,45,29,78,109 78,81,11,79,726 40,45,29,78,109
dfu]sf] avt ltg'{kg]{ lgIf]k 17,13,76,35,856 10,99,23,55,478 17,17,66,25,779 10,99,23,55,478
rNtL lgIf]k 18,66,45,56,813 19,81,86,08,078 18,67,22,64,375 19,81,86,08,078
cGo 2,66,80,81,322 19,90,37,058 2,66,80,81,322 21,32,24,594
JolQmut u|fxs M
cfjlws lgIf]k 87,24,51,33,928 44,06,98,88,563 87,24,51,33,928 44,06,98,88,563
art lgIf]k 81,58,00,20,287 60,11,90,92,281 81,58,00,20,287 60,11,90,92,281
rNtL lgIf]k 2,75,64,48,359 80,92,13,909 2,75,64,48,359 80,92,13,909
cGo 18,11,72,983 2,17,68,23,667 18,11,72,983 2,17,68,23,667
hDdf 2,89,00,42,29,275 1,78,63,79,97,143 2,89,09,09,26,761 1,78,65,21,84,679
$=@)=! u|fxsaf6 k|fKt lgIf]ksf] d'b|f adf]lhd ljZn]if0f /sd ?=df

;d"x a}+s
g]kfnL ?k}+of 2,86,36,57,38,778 1,77,98,09,20,274 2,86,45,24,36,264 1,77,99,51,07,810
ef/tLo ?k}Fof - - - -
cd]l/sg 8n/ 2,47,75,72,311 62,59,00,809 2,47,75,72,311 62,59,00,809
u|]6 lj|6]g kfpG8 5,28,62,700 7,79,675 5,28,62,700 7,79,675
o"/f] 27,23,883 95,00,570 27,23,883 95,00,570
hfklgh o]g 95 92 95 92
rLgLof o'cfg 1,30,27,841 - 1,30,27,841 -
cGo 9,23,03,667 2,08,95,723 9,23,03,667 2,08,95,723
hDdf 2,89,00,42,29,275 1,78,63,79,97,143 2,89,09,09,26,761 1,78,65,21,84,679
$=@! ltg{ afFls ;fk6L /sd ?=df

;d"x a}+s
:jb]zL ;fk6L
g]kfn ;/sf/ - - - -
cGo ;+:yf - - - -
cGo - - - -
hDdf - - - -
ljb]zL ;fk6L
ljb]zL a}+s tyf ljQLo ;+:yf - - - -
ax'klIfo ljsf; a}+sx? - - - -
cGo ;+:yf 65,75,00,000 - 65,75,00,000 -
hDdf 65,75,00,000 - 65,75,00,000 -
hDdf 65,75,00,000 - 65,75,00,000 -

$=@@ Joj:yfx? /sd ?=df
;d"x a}+s
Redundancy sf] lglDt Joj:yf - - - -
k'gM ;+/rgfsf] lglDt Joj:yf - - - -
rln/x]sf] sfg'gL tyf s/ d'sbdfsf] lglDt Joj:yf - - - -
cgl/o; ;Demf}tfsf] lglDt Joj:yf - - - -
cGo 9,76,79,334 2,33,24,555 9,76,79,334 2,33,24,555
hDdf 9,76,79,334 2,33,24,555 9,76,79,334 2,33,24,555
$=@@=! Joj:yfdf ePsf] ptf/ r9fj /sd ?=df

;d"x a}+s
>fj0f !, sf] df}Hbft 2,33,24,555 23,324,555 2,33,24,555 2,33,24,555
o; jif{df ul/Psf] Aoj:yf 7,43,54,779 - 7,43,54,779 -
o; jif{df k|of]u ul/Psf] Aoj:yf - - - -
o; jif{df lkmtf{ ul/Psf] Aoj:yf - - - -
;'ljwf lnOPsf] 5'6 - - - -
cfiff9 d;fGtsf] df}Hbft 9,76,79,334 2,33,24,555 9,76,79,334 2,33,24,555
$=@# cGo bfloTj /sd ?=df

;d"x a}+s
kl/eflift sd{rf/L nfe of]hgf ;DjlGw bfloTj 1,86,56,76,855 1,58,79,83,414 1,86,42,64,993 1,58,56,59,028
lb3{sflng ;]jf ljbf jfktsf] Joj:yf 82,05,67,770 49,93,42,254 82,05,67,770 49,93,42,254
cNksflng sd{rf/L nfe - - - -
ltg{ jfFsL ljN; 86,33,372 4,68,46,699 86,33,372 4,68,46,699
;fx'x? 30,65,35,892 8,40,37,723 30,65,35,892 8,40,37,723
lgIf]kdf ltg{ jfFsL Jofh 1,61,17,293 1,51,69,100 1,61,17,293 1,51,69,100
;fk6Ldf ltg{ jfFsL Jofh 4,05,22,520 6,47,38,503 4,05,22,520 6,47,38,503
:yug cg'bfg cfosf] bfloTj 11,65,570 15,33,410 11,65,570 15,33,410
ltg{ afFsL nfef+z 2,23,25,505 - 2,23,25,505 -
ljQLo lnh cGtu{t bfloTj 2,06,73,67,303 1,34,84,58,807 2,02,13,99,655 1,30,06,83,089
ltg{ jfFsL sd{rf/L jf]g; 19,07,00,614 30,51,53,770 19,07,00,614 30,51,53,770
cGo 3,76,27,50,116 3,57,62,37,778 3,17,53,95,032 3,48,01,56,346
hDdf 9,10,23,62,810 7,52,95,01,457 8,46,76,28,216 7,38,33,19,922

$=@#=! lglb{i6 nfe (Defined Benefit) bfloTjx? /sd ?=df
;d"x a}+s
cgkmG8]8 bfloTjsf] cfhsf] d"No 1,86,56,76,855 1,58,79,83,414 1,86,42,64,993 1,58,56,59,028
kmG8]8 bfloTjsf] cfhsf] d"No 20,65,89,757 20,12,91,210
s'n bfloTjsf] cfhsf] d"No 2,07,22,66,612 1,58,79,83,414 2,06,55,56,203 1,58,56,59,028
;'ljwf of]hgf ;DklQsf] km]o/ d"No 20,65,89,757 20,12,91,210
v'b bfloTjsf] cfhsf] d"No 1,86,56,76,855 1,58,79,83,414 1,86,42,64,993 1,58,56,59,028
kl/eflift nfe of]hgf ;DalGwt n]vf+lst bfloTj 1,86,56,76,855 1,58,79,83,414 1,86,42,64,993 1,58,56,59,028
$=@#=@ of]hgf ;DklQ (Plan Assets) /sd ?=df

;d"x a}+s
OlSj6L ;]So'l/6Lh - - - -
;/sf/L jG8 - - - -
a}+s lgIf]k - - - -
cGo 20,65,89,757 - 20,12,91,210 -
hDdf 20,65,89,757 - 20,12,91,210 -
$=@#=# lglb{i6 nfe bfloTjdf cfhsf] d"Nodf kl/jt{g /sd ?=df

;d"x a}+s
>fj0f ! df nfe of]hgf bfloTj 1,85,98,86,534 1,36,54,44,979 1,85,34,93,156 1,36,51,11,352
ljdfl°s gf]S;fgL –8,31,30,035_ –5,06,71,950_ –8,17,03,465_ –5,10,72,610_
of]hgfaf6 nfe e'QmfgL –4,65,47,288_ –2,50,54,484_ –4,60,09,434_ –2,50,54,484_
rfn' ;'ljwf vr{ / Jofh 34,20,57,401 29,82,64,869 33,97,75,946 29,66,74,770
cfiff9 clGtdsf] nfe of]hgf bfloTj 2,07,22,66,612 1,58,79,83,414 2,06,55,56,203 1,58,56,59,028
$=@#=$ of]hgf ;DkQLsf] plrt d"No (Fair Value) df x]/km]/ /sd ?=df
;d"x a}+s
>fj0f ! sf] of]hgf ;DkQLsf] plrt d"No (Fair Value) 8,54,52,183 - 8,13,83,270 -
of]hgfdf lbPsf] of]ubfg 15,00,58,205 - 14,82,28,204 -
;fne/ ltl/Psf] nfe –4,65,47,288_ - –4,60,09,434_ -
ljdfl°s gfkmf -gf]S;fg_ 1,72,80,280 - 1,76,89,170 -
of]hgf ;DkQLaf6 ck]lIft nfe 3,46,377 - - -
cfiff9 d;fGtsf] of]hgf ;DkQLsf] plrt d"No (Fair Value) 20,65,89,757 - 20,12,91,210 -
$=@#=% gfkmf gf]S;fgdf b]vfOPsf] /sd /sd ?=df

;d"x a}+s
rfn' ;'ljwf vr{ 20,10,61,715 18,22,53,285 19,93,19,141 18,06,40,300
bfloTjdf Jofh 21,72,36,209 11,60,62,828 21,66,97,328 11,60,34,470
Knfg P;]6af6 ck]lIft nfe –3,46,377_ - - -
hDdf 41,79,51,547 29,83,16,113 41,60,16,469 29,66,74,770

$=@#=^ cGo lj:t[t cfodf b]vfOPsf] /sd /sd ?=df
;d"x a}+s
ljdfl°s gfkmf ÷-gf]S;fg_ –10,04,10,315_ –4,91,18,902_ –9,93,92,635_ –5,10,72,610_
hDdf –10,04,10,315_ –4,91,18,902_ –9,93,92,635_ –5,10,72,610_
$=@#=& ljdfl°t cg'dfgx? /sd ?=df

;d"x a}+s
j§f b/ 10% 8.50% 10% 8.50%
of]hgf ;Dkltaf6 ck]lIft nfe 10% 0% 0% 0%
eljiodf x'g] tnjdf j[l2 9% 9% 9% 9%
lgsf;L b/ 5% 5% 5% 5%
$=@$ C0fkq lgisfzg /sd ?=df

;d"x a}+s
km]o/ e]No'nfO{ gfkmf gf]S;fgdf n]vf°g ug]{ - - - -
u/L lgisflzt ul/Psf] C0fkq
kl/zf]lwt d"Nodf lgisflzt ul/Psf] C0fkq 7,83,89,53,248 5,63,77,73,039 7,83,89,53,248 5,63,77,73,039
hDdf 7,83,89,53,248 5,63,77,73,039 7,83,89,53,248 5,63,77,73,039
$=@% ;'/If0f g/flvPsf] cfjlws bfloTj /sd ?=df

;d"x a}+s
lkmtf{ x'g] cu|flwsf/ z]o/ - - - -
lkmtf{ gx'g] cu|flwsf/ z]o/ - - - -
cGo - - - -
hDdf - - - -
$=@^ z]o/ k"FhL /sd ?=df

;d"x a}+s
;fwf/0f z]o/ 23,54,24,89,832 12,70,87,04,175 23,54,24,89,832 12,70,87,04,175
kl/jTo{ cu|flwsf/ z]o/ - - - -
r'Qmf gx'g] -Ol/l8d]jn_ cu|flwsf/ z]o/ - - - -
k/lkRo'cn C0fkq - - - -
hDdf 23,54,24,89,832 12,70,87,04,175 23,54,24,89,832 12,70,87,04,175

$=@^=! ;fwf/0f z]o/ /sd ?=df
a}+s
clws[t k"FhL 24,00,00,00,000 12,70,87,04,175
24,00,00,000 ;fwf/0f z]o/ k|lt ?= !))
hf/L k"FhL 23,54,24,89,832 12,70,87,04,175
23,54,24,898.32 ;fwf/0f z]o/ k|lt ?= !))
r'Qmf k"FhL 23,54,24,89,832 12,70,87,04,175
23,54,24,898.32 ;fwf/0f z]o/ k|lt ?= !))
hDdf
23,54,24,89,832 12,70,87,04,175
$=@^=@ ;fwf/0f z]o/ :jfldTj /sd ?=df

a}+s
ljj/0f k|ltzt /sd k|ltzt /sd
:jb]zL :jfldTj 99.96 23,53,37,23,017 99.94 12,70,04,72,424
g]kfn ;/sf/
…sÚ ju{sf Ohfhtkqk|fKt ;+:yfx?
cGo Ohfhtkqk|fKt ljQLo ;+:yfx?
cGo ;+ul7t ;+:yfx? 13.58 3,19,78,13,019 18.58 2,36,14,10,022
;j{;fwf/0f 86.38 20,33,59,09,998 81.35 10,33,90,62,402
cGo
a}b]lzs :jfldTj 0.04 87,66,814 0.06 82,31,751
hDdf 100 23,54,24,89,832 100 12,70,87,04,175
$=@& hu]8f tyf sf]ifx? /sd ?=df

;d"x a}+s
;fwf/0f hu]8f sf]if 4,13,23,83,024 2,71,78,10,143 4,12,33,69,233 2,71,78,10,143
;6xL ;lds/0f sf]if 2,73,25,977 1,25,53,750 2,73,25,977 1,25,53,750
;+:yfut ;fdflhs pQ/bfloTj sf]if 19,42,410 90,44,540 19,42,410 90,44,540
k"FhL lkmtf{ hu]8f sf]if
lgodgsf/L sf]if 5,67,61,50,052 2,34,06,29,211 5,67,61,50,052 2,34,06,29,211
nufgL ;dfof]hg sf]if 1,37,60,000 22,80,000 1,37,60,000 22,80,000
kF"hLut hu]8f sf]if
;DklQ k"gd{"Nof°g sf]if
plrt d"No (Fair value) sf]if 52,39,34,328 65,36,77,657 52,39,34,328 65,36,77,657
nfef+z ;lds/0f sf]if
ljdfl°s gfkmf gf]S;fg –37,99,42,324_ –39,44,21,652_ –37,85,61,584_ –39,30,54,057_
ljif]z hu]8f sf]if
cGo sf]if
:yug s/ sf]if
sd{rf/L tflnd sf]if 5,90,65,452 6,31,30,934 5,81,61,980 6,31,30,934
hDdf 10,05,46,18,921 5,40,47,04,582 10,04,60,82,396 5,40,60,72,178

$=@* ;+Defljt bfloTj tyf k|ltj4tf /sd ?=df
;d"x a}+s
;+Defljt bfloTj 62,34,31,98,316 37,64,12,25,215 62,34,31,98,316 37,64,12,25,215
ljt/0f gul/Psf ;'ljwfx? 3,59,35,33,724 2,99,00,81,622 3,59,35,33,724 2,99,00,81,622
k"FhL k|ltj4tf - - - -
nLh k|ltj4tf - - - -
d'2f dfldnf 41,67,41,328 22,14,51,350 41,67,41,328 22,14,51,350
hDdf 66,35,34,73,369 40,85,27,58,187 66,35,34,73,369 40,85,27,58,187
$=@*=! ;+Defljt bfloTj /sd ?=df

;d"x a}+s
l:jsfo{ / 8s'd]lG6« qm]l86 4,53,38,04,377 12,22,45,48,721 4,53,38,04,377 12,22,45,48,721
;+slnt ljN; 67,63,56,234 45,78,68,986 67,63,56,234 45,78,68,986
hdfgt 39,16,96,50,173 23,44,21,50,794 39,16,96,50,173 23,44,21,50,794
k|Tofe"lt - - - -
cGo k|ltj4tf 15,65,46,68,280 - 15,65,46,68,280 -
hDdf 62,34,31,98,316 37,64,12,25,215 62,34,31,98,316 37,64,12,25,215
$=@*=@ ljt/0f gul/Psf] ;'ljwfx? /sd ?=df

;d"x a}+s
k|jfx gul/Psf] shf{ - - - -
cf]e/8«fkm\6sf] pkof]u gul/Psf] l;df 3,59,35,33,724 2,99,00,81,622 3,59,35,33,724 2,99,00,81,622
qm]l86 sf8{sf] pkof]u gul/Psf] l;df - - - -
n]6/ ckm qm]l86sf] pkof]u gul/Psf] l;df - - - -
hdfgtsf] pkof]u gul/Psf] l;df - - - -
hDdf 3,59,35,33,724 2,99,00,81,622 3,59,35,33,724 2,99,00,81,622
$=@*=# k"FhL k|ltj4tf /sd ?=df

;d"x a}+s
;DklQ tyf pks/0fsf] nflu k"FhL k|ltj4tf - - - -
l:js[t / ;Demf}tf ul/Psf] - - - -
l:js[t t/ ;Demf}tf gul/Psf] - - - -
hDdf - - -
cd"t{ ;DklQsf] nflu k"FhL k|ltj4tf - - - -
l:js[t / ;Demf}tf ul/Psf] - - - -
l:js[t t/ ;Demf}tf gul/Psf] - - - -
hDDff - - -
s'n hDDff - - -

$=@*=$ nLh k|ltj4tf /sd ?=df
;d"x a}+s
;+rflnt nLh k|ltj4tf
a}+s lnhL ePsf] v08df /2 ug{ g;lsg] lnh
;Demf}tfsf] 3l6df eljiodf ltg'{ kg{] Go"gtd /sd
Ps jif{ ggf3]sf] - - -
Ps jif{ eGbf a9L % jif{ eGbf sd - - -
% jif{ dflysf] - - -
hDdf - - -
ljQ nLh k|ltj4tf
a}+s lnhL ePsf] v08df /2 ug{ g;lsg] nLh
;Demf}tfsf] 3l6df ltg'{ kg]{ Go"gtd /sd
Ps jif{ ggf3]sf] - - - -
Ps jif{ eGbf a9L % jif{ eGbf sd - - - -
% jif{ dflysf] - - - -
hDdf - - - -
s"n hDdf - - - -
$=@*=% d'2f / dfldnf /sd ?=df

;d"x a}+s
;Defljt cfos/ bfloTj 41,67,41,328 22,14,51,350 41,67,41,328 22,14,51,350
hDdf 41,67,41,328 22,14,51,350 41,67,41,328 22,14,51,350

PsLs[t gfkmf gf]S;fg ljj/0fsf] nflu cg';"rLx?
@)*) cfiff9 d;fGt;Dd
$=@( Jofh cfDbfgL /sd ?=df
;d"x a}+s
gub tyf gub ;dfg 10,32,13,678 6,17,61,825 4,81,78,779 2,74,84,348
g]kfn /fi6« a}+sdf /x]sf] df}Hbft tyf lng'kg{] - - - -
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft 4,76,851 30,70,743 4,76,851 30,70,743
a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ tyf ;fk6L 38,65,46,804 29,82,17,006 38,65,46,804 29,82,17,006
u|fxsx?nfO{ lbPsf] shf{ tyf ;fk6L 25,97,02,24,209 14,24,32,71,411 25,97,05,73,449 14,24,32,71,411
lwtf]kqdf nufgL 2,95,24,86,835 2,03,80,75,067 2,95,24,86,835 2,03,80,75,067
sd{rf/L shf{ tyf ;fk6L 51,70,01,691 39,85,28,087 51,70,01,691 39,85,28,087
cGo 2,40,61,686 2,13,86,019 1,75,16,878 2,13,86,019
hDdf Jofh cfDbfgL 29,95,40,11,755 17,06,43,10,157 29,89,27,81,287 17,03,00,32,681
$=#) Jofh vr{ /sd ?=df

;d"x a}+s
a}+s tyf ljQLo ;+:yfnfO{{ ltg{ jfFsL –26,38,94,409_ –4,89,26,544_ –26,38,94,409_ –4,87,57,261
g]kfn /fi6« a}+snfO{ ltg{ jfFsL –66,42,07,955_ –69,09,54,386_ –66,42,07,955_ –69,09,54,386_
u|fxsaf6 lgIf]k –18,06,26,82,998_ –9,94,76,31,956_ –18,06,68,27,555_ –9,94,86,67,261_
C0f ;fk6L –8,92,15,972_ - –8,85,13,779_ -
hf/L u/LPsf] lwtf]kq –64,63,28,839_ –52,88,27,644_ –64,63,28,839_ –52,88,27,644_
;xfos bfloTj - - - -
cGo –10,24,93,500_ –7,42,36,330_ –9,65,64,572_ –7,00,12,836_
hDdf Jofh vr{ –19,82,88,23,674_ –11,29,05,76,860_ –19,82,63,37,109_ –11,28,72,19,387_
$=#! z'Ns / sldzg cfDbfgL /sd ?=df

;d"x a}+s
shf{ Joj:yfkg z'Ns 27,10,29,364 21,47,99,094 27,10,29,364 21,47,99,094
;]jf z'Ns 46,84,11,883 38,42,60,948 46,88,60,126 38,42,60,948
;x – ljQLos/0f z'Ns - - - -
k|lta4tf z'Ns - - - -
l8l8÷l6l6÷l:jkm\6 z'Ns 14,81,90,957 12,87,62,580 14,81,90,957 12,87,62,580
qm]l86 sf8{ ÷P6LPd hf/L / gljs/0f z'Ns 8,97,29,273 3,21,13,079 8,97,29,273 3,21,13,079
clu|d e'QmfgL tyf Swap z'Ns 1,20,79,417 97,59,866 1,20,79,417 97,59,866
nufgL a}+ls· z'Ns - - - -
;DklQ Joj:yfkg z'Ns 2,92,43,755 3,00,17,142 - -
a|f]s|]h z'Ns - - - -
/]ld6fG; z'Ns 7,47,72,112 7,46,26,301 7,47,72,112 7,46,26,301
k|lttkq sldzg 5,92,43,534 4,73,68,393 5,92,43,534 4,73,68,393
Uof/]lG6 ;Demf}tf hf/Ldf sldzg 22,27,49,966 21,56,20,201 22,27,49,966 21,56,20,201
z]o/ k|Tofe"lt hf/Laf6 sldzg 7,06,16,811 8,56,84,744 - -
ns/ axfn sldzg 1,61,73,045 1,38,83,777 1,61,73,045 1,38,83,777
cGo 31,33,93,942 29,64,45,951 31,59,96,067 25,56,89,430
hDdf z'Ns / sldzg cfDbfgL 1,77,56,34,059 1,53,33,42,075 1,67,88,23,862 1,37,68,83,668

$=#@ z'Ns / sldzg vr{ /sd ?=df
;d"x a}+s
P6LPd Joj:yfkg z'Ns –8,92,431_ –5,21,919_ –8,92,431_ –5,21,919_
le;f÷df:6/ sf8{ z'Ns - - - -
hdfgt sldzg - - - -
a|f]s|]h - - - -
l8l8÷l6l6÷l:jkm\6 z'Ns - - - -
/]ld6fG; z'Ns / sldzg –6,48,05,512_ –4,33,01,500_ –6,48,05,512_ –4,33,01,500_
cGo –5,25,48,141_ –11,13,47,289_ –2,05,33,133_ –1,55,16,915_
s'n z'Ns / sldzg vr{ –11,82,46,084_ –15,51,70,708_ –8,62,31,077_ –5,93,40,334_
$=## v'b Jofkfl/s cfo /sd ?=df

;d"x a}+s
Jofkfl/s ;DklQsf] plrt d"No 5,16,15,956 –29,96,47,726_ 1,09,75,787 –8,70,70,965_
(Fair Value) df ePsf] kl/jt{g
Jofkfl/s ;DklQsf] las|Ldf ePsf] gfkmf ÷ -gf]S;fg_ 1,87,33,199 20,47,581 26,500 20,47,581
Jofkfl/s ;DklQaf6 ePsf] Jofh cfDbfgL - - - -
Jofkfl/s ;DklQaf6 ePsf] nfef+z cfDbfgL 73,02,422 47,91,600 - 88,576
ljb]zL ljlgdosf] sf/]fjf/af6 ePsf] gfkmf ÷ -gf]S;fg_ 27,03,02,956 33,44,05,406 27,03,02,956 33,44,05,406
cGo - - - -
v'b Jofkfl/s cfo 34,79,54,534 4,15,96,861 28,13,05,243 24,94,70,598
$=#$ cGo ;+rflnt cfo /sd ?=df

;d"x a}+s
ljb]zL ljlgdosf] k'gd"{Nof°g cfDbfgL 51,00,218 1,29,68,833 51,00,218 1,29,68,833
lwtf]kq nufgL lalqmdf ePsf] gfkmf ÷ -gf]S;fg_ 1,77,27,787 79,02,174 1,77,27,787 79,02,174
nufgLsf] plrt d"No (Fair Value) df ePsf] gfkmf÷ -gf]S;fg_ - - - -
OlSj6L pks/0fdf ePsf] nfef+z 14,54,83,744 3,07,08,077 14,54,83,744 9,57,56,229
;DklQ / ;fdfu|Lsf] ljqmLdf x'g] gfkmf ÷ -gf]S;fg_ –30,52,838_ –4,94,120_ –30,52,838_ –8,21,998_
nufgL ;DklQsf] ljqmLdf x'g] gfkmf ÷ -gf]S;fg_ 94,25,591 67,69,154 94,25,591 67,69,154
;+rflnt lnh cfDbfgL - - - -
;'g / rfFbLsf] ljlqmdf x'g] gfkmf ÷ -gf]S;fg_ 13,800 –34,441_ 13,800 –34,441_
cGo 7,47,38,654 15,36,92,713 4,19,32,628 12,06,54,807
hDdf 24,94,36,957 21,15,12,390 21,66,30,931 24,31,94,758

$=#% shf{ hf]lvd Joj:yf ÷ lkmtf{ tyf cGo gf]S;fgL /sd ?=df
;d"x a}+s
a}+s tyf ljQLo ;+:yfnfO{ lbg] shf{ tyf –15,92,58,876_ - –15,92,58,876_ 15,42,64,816
;fk6Ldf Joj:yf ÷ -lkmtf{_
u|fxsnfO{ lbg] shf{ tyf ;fk6Ldf Joj:yf ÷ -lkmtf{_ 5,369,427,677 43,05,83,616 5,369,427,677 27,63,18,800
ljQLo nufgLdf Joj:yf ÷ -lkmtf{_
a}+s tyf ljQLo ;+:yfsf] Placement df] Joj:yf ÷ -lkmtf{
_
;DklQ / ;fdfu|Ldf Joj:yf ÷ -lkmtf{_
VoftL / cef}lts ;DklQdf Joj:yf ÷ -lkmtf{_
nufgL ;DklQdf Joj:yf ÷ -lkmtf{_
hDdf 5,21,01,68,801 43,05,83,616 5,21,01,68,801 43,05,83,616
$=#^ sd{rf/L vr{ /sd ?=df

;d"x a}+s
tnj –1,09,55,16,751_ –85,23,92,485_ –1,08,02,67,670_ –84,05,67,180_
eQf –92,44,60,225_ –74,98,42,665_ –91,64,62,360_ –74,34,53,533_
pkbfg –31,02,66,697_ –29,83,16,113_ –30,83,31,619_ –29,66,74,770_
;+ro sf]if –10,94,86,522_ –8,51,82,168_ –10,79,61,614_ –8,39,99,637_
kf]zfs –3,55,67,832_ –3,46,25,291_ –3,48,89,332_ –3,45,71,291_
tflnd tyf ljsf; vr{ –5,31,70,356_ –1,96,50,526_ –5,24,89,576_ –1,83,59,926_
;+lrt ljbf –11,02,19,664_ –12,35,62,548_ –10,76,84,850_ –12,13,42,140_
cf}ifwf]krf/ –11,99,77,566_ –8,63,36,417_ –11,99,77,566_ –8,63,36,417_
jLdf –4,96,66,103_ –3,82,06,382_ –4,87,87,681_ –3,76,69,502_
sd{rf/L k|f]T;fxg - - - -
gubdf /fkm;fkm x'g] z]o/df cfwfl/t vr{ - - - -
k]G;g vr{ - - - -
NFRS cGtu{t ljQLo vr{ –32,27,59,495_ –10,70,93,914_ –32,27,59,495_ –10,70,93,914_
sd{rf/L ;DjlGwt cGo vr{x? –3,32,16,971_ –2,99,52,799_ –3,07,30,959_ –2,76,69,732_
hDdf –3,16,43,08,183_ –2,42,51,61,306_ –3,13,03,42,723_ –2,39,77,38,042_
sd{rf/L jf]g; –17,06,63,595_ –30,51,53,770_ –15,75,47,108_ –30,51,53,770_
hDdf –3,33,49,71,778_ –2,73,03,15,076_ –3,28,78,89,831_ –2,70,28,91,811_

$=#& cGo ;+rfng vr{ /sd ?=df
;d"x a}+s
;~rfns a}7s eQf –74,42,000_ –53,52,000_ –54,18,000_ –37,78,000_
;~rfns ;DaGwL vr{ –14,09,468_ –3,17,782_ –13,94,921_ –3,14,659_
n]vfkl/Ifssf] kfl/>lds vr{ –1,02,37,800_ –22,71,300_ –98,42,300_ –19,21,000_
cGo n]vfkl/If0f ;DjGwL vr{x? –1,07,32,125_ –76,40,129_ –1,07,32,125_ –76,40,129_
Joj;flos / sfg'gL vr{ –5,49,85,674_ –95,82,400_ –5,34,96,511_ –3,38,80,380_
k|zf;lgs vr{ –1,17,44,90,821_ –88,19,11,067_ –1,15,72,53,512_ –86,03,41,205_
;+rflnt lnh vr{ –21,70,042_ - –18,54,808_ -
nufgL ;DklQsf] ;+rflnt vr{ - - - -
;fdflhs pQ/bfloTj ;DalGw vr{ –2,62,30,359_ - –2,02,10,099_ -
Onerous nLh Joj:yf - - - -
cGo vr{ –22,53,80,800_ –14,99,01,334_ –22,36,94,157_ –14,99,00,314_
hDdf –1,51,30,79,090_ –1,05,69,76,011_ –1,48,38,96,432_ –1,05,77,75,687_
$=#&=! k|zf;lgs vr{ /sd ?=df

;d"x a}+s
aQL, lah'nL / kfgL –8,18,29,910_ –6,46,19,845_ –8,06,54,359_ –6,43,40,588_
dd{t tyf ;Def/
–s_ ejg –49,95,529_ –33,47,249_ –49,95,529_ –33,47,249_
–v_ ;jf/L ;fwg –88,46,811_ –69,93,198_ –88,46,811_ –69,93,198_
–u_ sDKo'6/ tyf ;fdfgx? –21,41,131_ –12,68,680_ –21,41,131_ –12,68,680_
–3_ sfof{no pks/0f / kmlg{r/ –1,16,42,480_ –1,01,46,335_ –1,16,42,480_ –1,01,46,335_
–ª_ cGo –8,77,90,410_ –6,98,77,892_ –8,72,40,017_ –6,94,90,825_
aLdf –2,86,09,354_ –2,29,04,244_ –2,83,72,274_ –2,27,95,763_
kf]i6]h, 6]n]S;, 6]lnkmf]g, ˆofS; –8,24,96,235_ –7,00,69,002_ –8,22,24,620_ –6,94,38,164_
d;nGb / 5kfO{ –5,92,07,219_ –4,51,28,612_ –5,86,05,494_ –4,39,61,860_
kqklqsf tyf k':ts –9,43,342_ –9,34,610_ –9,10,178_ –8,82,467_
lj1fkg –29,18,19,321_ –19,92,54,353_ –28,63,47,257_ –19,57,59,964_
rGbf - - - -
;'/Iff vr{ –23,99,06,230_ –19,11,43,253_ –23,91,72,465_ –19,04,31,353_
shf{ tyf lgIf]k Uof/]06L lk|ldod –8,53,10,153_ –5,81,00,836_ –8,53,10,153_ –5,81,00,836_
e|d0f eQf / vr{ –1,56,40,269_ –60,31,185_ –1,52,35,387_ –56,60,919_
dgf]/~hg vr{ –10,61,585_ –14,83,617_ –10,61,585_ –14,83,617_
jflif{s tyf ljz]if ;fwf/0f ;ef ;DaGwL vr{ –14,62,614_ –11,25,740_ –9,37,933_ –8,52,957_
cGo –17,07,88,228_ –12,94,82,416_ –16,35,55,839_ –11,53,86,431_
hDdf –1,17,44,90,821_ –88,19,11,067_ –1,15,72,53,512_ –86,03,41,205_
$=#* x|f; s6\6L / kl/zf]wg /sd ?=df

;d"x a}+s
;DklQ tyf ;fdfu|Ldf x|f; s6\6L –58,40,35,471_ –46,83,94,252_ –57,46,24,331_ –46,07,70,612_
nufgL ;DklQdf x|f; s6\6L - –8,02,923_ - –8,02,923_
cd"t{ ;DklQsf] kl/zf]wg –4,98,56,962_ –4,90,75,673_ –4,85,47,096_ –4,79,65,225_
hDdf –63,38,92,433_ –51,82,72,847_ –62,31,71,426_ –50,95,38,760_

$=#( u}/ ;+rfng cfDbfgL /sd ?=df
;d"x a}+s
ckn]vg ul/Psf] shf{sf] c;'nL 2,31,71,793 1,43,70,950 2,31,71,793 1,43,70,950
cGo cfDbfgL - - - -
hDdf 2,31,71,793 1,43,70,950 2,31,71,793 1,43,70,950
$=$) u}/ ;+rfng vr{ /sd ?=df

;d"x a}+s
shf{ ckn]vg –53,05,545_ –10,89,90,458_ –53,05,545_ –10,89,90,458_
cltl/Qm -Redundancy_ Joj:yf - - - -
k'gM ;+/rgf vr{ - - - -
cGo vr{ –15,18,23,102_ –1,95,62,432_ –15,17,88,919_ –1,12,28,674_
hDdf –15,71,28,647_ –12,85,52,889_ –15,70,94,463_ –12,02,19,132_
$=$! cfos/ vr{ /sd ?=df

;d"x a}+s
rfn' s/ vr{ - -
o; cf=j=sf] –1,26,43,33,186_ –1,10,47,97,387_ –1,26,00,13,457_ –1,01,33,73,778_
kl5Nnf] aif{x?sf] ;dfof]hg –8,86,24,072_ - –8,90,97,766_ -
:yug s/ vr{
cNksflng leGgtfx?sf] n]vf°g 18,30,22,045 29,36,56,899 21,14,06,213 16,90,05,013
s/ b/df kl/jt{g - - - -
klxnf gb]vfOPsf] s/ 3f6f - - - -
hDdf cfos/ vr{ –1,16,99,35,213_ –81,11,40,488_ –1,13,77,05,010_ –84,43,68,765_
$=$!=! s/ vr{ / n]vf°g gfkmfsf] ldnfg /sd ?=df

;d"x a}+s
s/ cl3sf] gfkmf 1,55,38,98,590 2,55,46,84,426 1,41,79,23,976 2,74,63,83,927
s/ #) k|ltzt b/ 46,61,69,577 82,39,15,178 42,53,77,193 82,39,15,178
hf]8\g] M s/sf] lglDt 36fpg gldNg] vr{x?sf] 1,91,19,55,793 - 1,91,19,55,793 -
s/df kg]{ c;/
36fpg] M cfos/ 5'6 x'g] cfDbfgLdf kg{] s/sf] c;/ 1,07,73,19,529 2,87,26,869 1,07,73,19,529 2,87,26,869
36fpg] M cGodf kg{] s/sf] c;/ –3,64,72,655_ 1,59,52,179 - 4,91,80,456
hf]8\g] : cl3Nnf] jif{x?sf] s/ vr{ 8,86,24,072 - 8,90,97,766 -
hf]8\g] :yug s/ –18,30,22,045_ - –21,14,06,213_ -
hDdf cfos/ vr{ 1,16,99,35,213 81,11,40,488 1,13,77,05,010 84,43,68,765
k|efjsf/L s/ b/ 75.29Ü 31.75Ü 80.24Ü 30.74Ü

Statement of Distributable Profit or Loss
For the Year ended 31 Ashadh 2080 (16 July 2023)
(As per NRB Regulations)
Amount in NPR
BANK
PARTICULARS 2080 ASHADH 31 2079 ASHADH 32
Net Profit or (Loss) as per statement of profit or loss 280,218,966 1,902,015,162

Net profit / (loss) as per statement of profit or loss
Less: appropriations (-) / contributions (+):
a. General reserve (56,043,793) (380,403,032)
b. Foreign exchange fluctuation fund (1,275,055) (3,242,208)
c. Capital redemption reserve - -
d. Corporate social responsibility fund (2,802,190) (19,020,152)
e. Employees' training fund - (34,920,505)
f. Investment adjustment reserves (1,480,000) (380,000)
g. Others 25,179,054 37,973,452
Profit or (loss) before regulatory adjustment 243,796,982 1,502,022,716
Regulatory adjustment :
a. Interest receivable (-)/previous accrued interest received (+) (520,190,195) (482,915,938)
b. Short loan loss provision in accounts (-)/reversal (+) -
c. Short provision for possible losses on investment (-)/reversal (+) -
d. Short loan loss provision on Non Banking Assets (-)/reversal (+) 19,563,908 (69,125,672)
e. Deferred tax assets recognised (-)/ reversal (+) (222,568,241) (31,648,243)
f. Goodwill recognised (-)/ impairment of Goodwill (+) -
g. Bargain purchase gain recognised (-)/reversal (+) -
h. Acturial loss recognised (-)/reversal (+) (92,665,834) 35,750,827
i. Other (+/-) 34,125,064 -
Net Profit for the year end 31 Ashadh 2080 available for distribution (537,938,317) 954,083,690
Opening Retained Earnings as on Shrawan 1, 2079 1,032,973,992 1,512,202,803
Adjustment (+/-) : Transfer from acquired Century Commercial Bank (1,643,465,228) -
Prior Tax on Bargain Purchase/Capital Reserve/FPO (71,249,914) -
Distributions:
Bonus Share Issued (826,065,771) (1,361,646,876)
Cash Dividend Issued (190,630,563) (71,665,625)
Total Distributable Profit or (Loss) as on year end date (2,236,375,800) 1,032,973,992
Annualised Distributable Profit/Loss per Share - 8.13

5. Disclosures & Additional Information
5.1 Risk management

Risk is inevitable naturally for the banking business and because of that profit and prestige are the indeed reward for the risk
management. Prabhu Bank clearly understands that excessive or poorly managed risk, side by side, taking the risk beyond its risk
capacity, can lead both financial and non-financial losses. Risk taking attitude can be considered logical only when the risks are
understandable, measurable, and controllable and are within the Bank's risk capacity. Sound risk management system in doing
business enables the Bank to take risks in systematic manner by understanding the risk capacity, setting the risk appetite and risk
tolerance.
Given the ground, Prabhu Bank, in line with Nepal Rastra Bank's Directives /guideline paper and its own Risk Management Policy, is
moving ahead with a formation of comprehensive mechanism to identify, assess, measure, monitor and control of all types of risks.
The Bank's current risk management structural framework is as follows:
Board of Directors
Risk Managment Chief Executive Audit AML HR

Committee Officer Comittee Committee Committee
Risk Management ALCO Internal Complience &

(Assets & Liability
Dept. Mgmt. Committee) Audit AML Dept.
Credit Risk
Unit
Operation
Market &
Liquidity Risk
ISO
Thus, with the objective to move ahead prudently, risk management approaches as briefed below is adopted by the Bank.
CREDIT RISK: Credit Risk is the possible losses from the non-payment of interest and /or principal by the Bank's borrowers
or debtors as per the agreed terms of credit sanction. In order to ensure sound credit risk management system, credit risk
management responsibilities are shared to three distinct functions, namely relationship management, credit risk assessment and
credit administration. There has been clear demarcation on the roles and responsibilities of the three functions.
Besides to analysis of trend and assess the exposure impacts, credit risk unit ensures credit policy, procedural manuals and other
required activities to develop risk management culture throughout the Bank.
The following table shows the risk concentration of Loans & Advances by Industry: NPR. in ‘000
PARTICULARS MANUFACTURING BANKS, AGRICULTURE, CONSTRUCTION OTHERS BUSINESS

FINANCIAL AND TOURISM & TOTAL
SERVICES TRADING
Loans & Advances - Mid July 2023 35,944 30,922 65,890 10,404 98,943 242,104
Loans & Advances - Mid July 2022 19,367 21,409 48,437 5,569 55,623 150,405

OPERATIONAL RISK: Operational risk is the risk of loss resulting from technology, inadequacy of internal procedure, breach of
laid down procedures, incapable people and failure of system or adverse external disasters. Prabhu Bank aims to minimize the
frequency and impact of unexpected operational loss by ensuring well defined operational manuals and guidelines covering each
type of activities, train the people to ensure smooth delivery of service, check and balance of authority delegation, comprehensive
internal audit and follow up on audit remarks and business continuity plan for possible external disasters.
In order to manage the operation risk, Operation Risk unit remains vigilant for the monitoring operational activities throughout
the Bank. In addition to making the Bank enable for required policy and procedural mechanism, it collects operational incidents
taken place in the Bank and external relevant information and submits reports to Risk Mgmt. Committee as well Operation Risk
Management Committee with the recommendation of required remedies that are advised to the Bank Management for necessary
execution.
MARKET, LIQUIDITY & OTHER RISK: Market risk is the possible losses resulting from the change in interest rate, foreign currency
exchange rates or price of commodity or investments. Market risks are arisen from rapidly changing external factors, thus highly
sensitive in banking business. The Bank has Market Risk unit which is independent from Treasury Dealer and Treasury Back Office.
It monitors day to day activities and decisions related to treasury and reviews /analyses the trend of liquidity, interest rate and
FCY exchange rate and assesses the exposure's impacts. Adequate system for monitoring and reporting the risk exposures and
assessing how the bank’s changing risk profile affects the need for capital had been established.
In addition, liquid assets are maintained in relation to cash flows to provide further sources of funding in the event of a crisis by
carefully preparing and reporting the Structural Liquidity Position, gap analysis and stress test on regular time interval which are
further presented in ALCO (Asset Liability Management Committee) for appropriate decision taking and future strategy setting.
Financial instruments are recorded at fair value. The following is a description of how fair values are determined for financial
instruments that are recorded at fair value using valuation techniques. These incorporate the bank’s estimate of assumptions that
a market participant would make when valuing the instruments.
For all financial instruments where fair values are determined by referring to externally quoted prices or observable pricing inputs
to models, independent price determination or validation is obtained. In an inactive market, direct observation of a traded price
may not be possible. In these circumstances, the Bank uses alternative market information to validate the financial instrument’s
fair value, with greater weight given to information that is considered to be more relevant and reliable. Financials assets measured
at fair value (either through PL or OCI), primarily consisting of quoted equities and Quoted Mutual Fund units, are valued using the
quoted market price in active markets as at the reporting date. If unquoted, those are carried at cost.
Financials assets measured through OCI, primarily consist of quoted equities and Quoted Mutual Fund units are valued using the
quoted market price in active markets as at the reporting date. For unquoted securities those are carried at cost.
Besides to above, a full-fledged Compliance Department is formed headed by Head – Compliance under direct supervision of
Chief Executive Officer to ensure compliance of regulatory requirements and internal policies. Likewise, audit function is also
independent and Internal Audit Department ensures in development of internal procedures and checks and control system /
procedures and reports to Board level Audit Committee.
5.2 Capital Management

Bank has rolled out its ICAAP Policy, 2015 amended in 2017 with the following fundamental purposes:
n Development of policy, practice, processes, system and plan to meet the regulatory and economic capital under the Pillar 2 of
the Basel II Capital Accord.
n Report the Board about the ongoing assessment of the bank's risk profile, mitigation mechanisms being applied and estimated
future capital requirements of the bank.
n Communicate and justify the regulatory authority about the procedure and methodology adopted for ICAAP based on present
and future risk profile of the bank.
n Ensuring that management exercises sound judgment and set aside adequate capital for material risks in accordance with the
overall risk.

As per ICAAP Policy, 2015, amended in 2017, tolerable risk appetite of the Bank shall be as follows: NPR. in ‘000
RISK APPETITE LEVEL

RISK CATEGORY ECONOMIC CAPITAL ALLOCATION LOW MEDIUM HIGH
Credit Risk 80.00% to 82.00% √

Operation Risk 4.00% to 4.20% √
Market Risk 0.20% to 0.35% √
Supervisory Adjustments 4.00% to 4.25% √
Other Risk 0.05% to 0.10% √
Standard Risk appetite under Credit Risk, Operation Risk, Market Risk, supervisory adjustment and Other Risk are set at 80%,
4.00%, 0.20%, 4% and 0.05% of total capital fund respectively. Meanwhile, Maximum tolerable risk under Credit Risk, Operation
Risk, Market Risk, supervisory adjustment and Other Risk are set at 82%, 4.20%, 0.35%, 4.25% and 0.10% total capital fund
respectively.
In order to comply with prudential floor prescribed by NRB, the Bank has computed and reported the capital adequacy position as
per Basel III norms.
1. Capital Structure and Capital Adequacy

1.1 Tier I Capital and breakdown of its Components
SN PARTICULAR NPR IN MIO
A. Paid Up Equity Share Capital 23,542.49

B. Share Premium
C. Statutory General Reserves 4,123.37
D. Retained Earnings (2,236.38)
E. Unaudited current year cumulative profit
F. Other Reserves
Sub-total
G. Less: Fictitious Assets
H. Less: Investment in subsidiaries 795.73
I. Less: Investment in equity of institutions in excess of limits 71.34
Total Tier I Capital 24,562.42
1.2 Tier II Capital and breakdown of its Components
a. General loan loss provision 3,802,.15

b. Exchange Equalization Reserve 27.33
c. Investment Adjustment Reserve 13.76
d. Debenture 7,838.95
Total Tier II Capital 11,682.19
1.3 Deduction from Tier I Capital
a Fictitious Assets
b Investment in subsidiaries 795.73
c Investment in equity of institutions in excess of limits 71.34
Total 867.06
1.4 Qualifying Capital
a Core Capital (Tier I) 24,562.42

b Supplementary Capital (Tier II) 11,682.19
Total Capital Fund (Tier I and Tier II) 36,244.61

2. Risk Exposures
2.1 Risk weighted Exposures under each categories of Credit Risk:
a. Claims on government and central bank

b. Claims on other official entities
c. Claims on banks 2,612.49
d. Claims on corporate and securities firms 144,148.02
e. Claims on regulatory retail Portfolio 19,932.88
f. Claims secured by residential properties 9,442.41
g. Claims secured by commercial real estate 2,562.88
h. Past due claims 18,011.18
i. High risk claims 32,150.32
j. Other Assets 20,714.34
k. Off Balance - sheet items 31,129.93
Total Risk Weighted Exposures 280,704.45
2.2 Total Risk Weighted Exposure
a Risk Weighted Exposure for Credit Risk 280,704.45

b Risk Weighted Exposure for Operational Risk 9,563.70
c Risk Weighted Exposure for Market Risk 487.55
Adjustments under Pillar-II
Add: 4% of the Gross Revenue for operational risk 2,924.16
Add:1% of the total deposit due to in sufficient Liquid Assets(6.4a 6) -
Add: 4% of Overall Risk Weighted Exposure as per Supervisory Adjustment 11,630.23
Total Risk Weighted Exposures 305,310.09
2.3 Capital Adequacy Calculation Table
a Risk Weighted Exposure for Credit Risk 280,704.45

b Risk Weighted Exposure for Operational Risk 9,563.70
c Risk Weighted Exposure for Market Risk 487.55
Adjustments under Pillar-II
Add: 4% of the Gross Revenue for operational risk 2,924.16
Add:1% of the total deposit due to in sufficient Liquid Assets(6.4a 6) -
Add: 4% of the Risk Weighted Exposure as per Supervisory Adjustment 11,630.23
Total Risk Weighted Exposure 305,310.09
Total Core Capital to Total Risk Weighted Exposure 8.05%
Total Capital Fund to Total Risk Weighted Exposure 11.87%
3. Non-Performing Assets
Statement of Non-Performing Assets
3.1 Gross and Net
SN PARTICULAR AMOUNT (NPR IN ‘000) PROVISION (NPR IN ‘000) NET NPA (NPR IN ‘000)
a. Sub-standard 4,534,685 1,133,671 3,401,014

b. Doubtful 4,041,698 2,020,849 2,020,849
c. Loss 3,486,775 3,486,775 -
Total 12,063,158 6,641,295 5,421,863

3.2 Non-Performing Assets Ratios
a. Gross NPA to Gross Loan & Advances 4.98%

b. Net NPA to Net Advances 2.37%
3.3 Movement of Non-Performing Assets

SN PARTICULAR THIS YEAR (NPR IN ‘000) PREVIOUS YEAR (NPR IN ‘000) MOVEMENT (NPR IN ‘000)
a. Sub-standard 4,534,685 683,873 3,850,812

b. Doubtful 4,041,698 766,305 3,275,393
c. Loss 3,486,775 1,139,827 2,346,948
Total 12,063,158 2,590,005 9,473,153
3.4 Write off of loans and Interest
a. Write off Loans during the Year 5,306

b. Write off Interest during the Year 2,414
3.5 Movement of Loan Loss Provision and Interest Suspense

SN PARTICULAR THIS YEAR (NPR IN ‘000) PREVIOUS YEAR (NPR IN ‘000) MOVEMENT (NPR IN ‘000)
a. Loan Loss Provision 12,949,697 4,099,001 9,101,890

b. Interest Suspense 1,283,565 1,120,250 163,315
5.3 Operating Segment Information

1. Bank has identified its four segments (Treasury & Remittance, ADC, Trade operations and Banking) based on the business
activities.
2. The segmental information about Profit/ Loss, Assets & Liabilities etc. are presented below:
NPR in ‘000’
PARTICULARS TREASURY & ADC (CARD & TRADE BANKING TOTAL

REMITTANCE INTERNET BANKING) OPERATIONS
(a) Revenue from external customers 3,556,609 470,749 648,576 27,416,780 32,092,713
(b) Intersegment revenues (524,443) (87,986) 191,033 421,396 -
(c) Net Revenue 3,032,166 382,762 839,609 27,838,175 32,092,713
(d) Interest Revenue - - - - -
(e) Interest Expense - - - - -
(f) Net interest revenue (b) - - - - -
(g) Depreciation and Amortization - - - - -
(h) segment expenses 1,814,248 227,978 17,072 28,615,492 30,674,789
(i) Segment profit/(loss) 1,217,919 154,784 822,537 (777,316) 1,417,924
(j) Entity’s interest in the profit or loss of associates
accounted for using equity method - - - - -
(k) Other material non-cash items: - - - - -
(l) Impairment of assets - - - 5,210,169 5,210,169
(m) Segment assets 106,150,759 1,284,983 150,043 240,390,597 347,976,382
(n) Segment liabilities (Excluding equity) 12,095,227 185,153 2,537,959 301,805,846 316,624,185

3. Measurement of segment profit/ loss, assets and liabilities:
• Bank has used Fund Transfer Pricing (FTP) method to recognize income/ expense for any transaction between reportable
segments.
• Reportable segments' profit or loss has been computed on the same basis for that of bank's profit or loss.
• Reportable segments' assets or liabilities have been measured on the same basis for that of bank's profit or loss.
4. Reconciliation of reportable segment revenues, profit or loss, assets and liabilities:
Revenue NPR in ‘000’
Total revenue for Reportable Segments 32,092,713

Other Revenues -
Elimination of intersegment revenues -
Profit or loss NPR in ‘000’
Total profit or loss for Reportable Segments 1,417,924

Other Profit or Loss
Elimination of intersegment profit
Unallocated amounts:
Bank's Profit 1,417,924
Assets NPR in ‘000’
Total assets for Reportable Segments 347,976,382

Other Assets
Unallocated Amounts
Bank's Assets 347,976,382
Liabilities NPR in ‘000’
Total liabilities for reportable segments 316,624,185

Other Liabilities
Unallocated Amounts
Bank's Liabilities 316,624,185
5. Information about products and services:

Revenue from each type of products and services:
NPR in ‘000’
Treasury & Remittance 3,556,609

Alternate Delivery Channel 470,749
Central Trade Operations 648,576
Banking 27,416,780
Total 32,092,713
6. Information about geographical areas:

Revenue from each geographical area:
NPR in ‘000’
a. Domestic 32,092,713
Province 1 2,072,036
Madhesh Province 1,680,747
Bagmati Province 22,947,839
Gandaki Province 1,825,155
Lumbini Province 2,620,082
Karnali Province 197,979
Sudur Paschimanchal Province 748,874
b. Foreign -
Total 32,092,713

7. Information about major customers:
Revenue from any single customer does not amount to 10% or more of Bank's revenue.
5.4 Share options and share based payment

“Share options” is a contract that gives the holder the right, but not the obligation, to subscribe the bank’s shares at a fixed or
determinable price for a specified period.
A share-based payment is a transaction in which the bank receives goods or services either as consideration for its equity
instruments or by incurring liabilities for amounts based on the price of the bank's shares or other equity instruments of the bank.
The bank does not have any share options contract and share based payment transactions for the reporting period.
5.5 Contingent liabilities and commitment

Contingent liabilities: Where the Bank undertakes to make a payment on behalf of its customers for guarantees issued, such as for
performance bonds or as irrevocable letters of credit as part of the Bank’s transaction banking business for which an obligation to
make a payment has not arisen at the reporting date, those are included in these financial statements as contingent liabilities.
Other contingent liabilities primarily include revocable letters of credit and bonds issued on behalf of customers to customs, for
bids or offers.
Commitments: Where the Bank has confirmed its intention to provide funds to a customer or on behalf of a customer in the form
of loans, overdrafts, future guarantees, whether cancellable or not, or letters of credit and the Bank has not made payments at the
reporting date, those instruments are included in this financial statement as commitments.
The Bank seeks to comply with all applicable laws and regulations, but may be subject to regulatory actions and investigations, the
outcome of which are generally difficult to predict and can be material to the bank.
In addition to these matters, the Bank may receive legal claims against it in the normal course of business. The Bank considers
none of these claims as material. Where appropriate, the bank recognises a provision for liabilities when it is probable that an
outflow of economic resources embodying economic benefits will be required and for which a reliable estimate can be made of the
obligation(s).
Details relating to Contingent liabilities and commitment are depicted under Note 4.28.
5.6 Related Parties Disclosures

Parties are considered to be related if one party has the ability to control the other party or exercise significant influence over
the other party in making financial or operational decisions and include major shareholders, subsidiary companies, associates,
retirement funds, directors and key management personnel and their close family members.
The Bank has carried out transactions in the ordinary course of business on an arm’s length basis at commercial rates with parties
as per NAS 24- “Related Party Disclosures’, except for the transactions that Key Management Personnel (KMPs) have availed under
schemes uniformly applicable to all staff at concessionary rates.
Parent and Ultimate Controlling Party:

The Bank does not have an identifiable parent of its own.
Transactions with Key Management Personnel (KMPs):

As per NAS-24; Related Party Disclosures, KMP are defined as those persons having authority and responsibility for planning,
directing and controlling the activities of the entity.
Board of Directors and the members of top-level Management are considered as KMP of the Bank.
The remuneration of the directors and top-level managers, who are the key management personnel of the Bank, is set out below in
aggregate for each of the categories specified in NAS-24 “Related Party Disclosures”.

NPR in ‘000’
COMPENSATION TO BOARD OF DIRECTORS: CURRENT YEAR PREVIOUS YEAR
Meeting Fees Paid 5,418 3,778

Telephone/ Internet/ Newspaper Expenses Paid 684 852
6,102 4,630
COMPENSATION TO CEO: CURRENT YEAR PREVIOUS YEAR
Short term employee benefits 32,712 30,706

Employee Bonus 6,454 5,694
Festival Allowance and payment against annual leave 4,567 4,323
Post-employment benefits - -
Other long-term benefits - -
Share-based Payment - -
Total 43,733 40,320
COMPENSATION TO OTHER KMPS: CURRENT YEAR PREVIOUS YEAR
Short term employee benefits 38,715 30,706

Employee Bonus 4,213 5,816
Festival Allowance and payment against annual leave 2,288 3,585
Post-employment benefits - -
Other long-term benefits - -
Share-based Payment - -
Total 45,217 40,107
Grand Total 88,950 80,427
Transaction with subsidiary M/s Prabhu Capital Ltd.

CURRENT YEAR PREVIOUS YEAR
Interest Expenses 4,145 1,035

Deposit Held 78,990 14,183
RTS Fees and Operational Support Expenses 1,512 1,500
Rent Income - 1,267
Dividend Income 43,605 65,048
Transaction with subsidiary M/s Prabhu Stock Market Ltd.

Deposit Held 7,706 5
Transaction with Smart Choice Technology Ltd.

SCT Switch Charge (incl. annual subscription) 420.36 1,263

Cards Purchased - 8,193
ATM card Transaction Expenses 27,186 29,401

5.7 Merger and acquisition
Prabhu Bank Ltd has acquired Century Commercial Bank Ltd a “A Class Financial Institution” at the share swap ratio of 1:1.
Accordingly the bank has issued 100,077,199 shares to the shareholders of CCBL and the joint transaction started from January 10,
2023 in the name of Prabhu Bank Ltd. For calculation of Goodwill or Gain/Loss on Bargain Purchase on this acquisition, NFRS 3 –
Business Combination has been applied.
As per Para 32 of NFRS 3, “The acquirer shall recognize goodwill as of the acquisition date measure as excess of (a) or (b) below:
(a) The aggregate of :

i. The consideration transferred measured in accordance with this NFRS, which generally requires acquisition date fair value,
ii. The amount of any non controlling interest in the acquiree measured in accordance with this NFRS and
iii. In a business combination achieved in stages, the acquisition date fair value of acquirees previously held equity interest in the
acquiree.
(b) The net of the acquisition date amount of the identifiable assets acquired and the liability assumed measured in accordance
with this NFRS.
Accordingly, as per the standard Goodwill has been recognized for the excess of the value derived as per (a) or (b).
CALCULATION OF GOODWILL ON BUSINESS COMBINATION AMOUNT (NPR)
Purchase consideration paid to the shareholder of CCBL (a) 12,212,151,014

Business Value (Net Assets) of CCBL transferred (b) 11,988,665,620
Value of Goodwill (a-b) 223,485,395
5.8 Additional disclosures of non-consolidated entities

The bank has neither any investment in any entities which requires consolidation as per applicable NFRS nor any investment in
associates which needs to be pooled in the financial statement of the bank. Except for strategic investment in equity shares, the
bank has no other equity investment.
5.9 Events after reporting date

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 based on NAS-10; “Events after reporting periods”. 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.
Adjusting events after reporting period

The Bank has also availed the provision as provided by NRB directive that allows Banks to consider interest recovery made till
15th Shrawan 2080 while calculating amount to be transferred to regulatory reserve on account of interest income recognized on
accrual basis but not realized till 311st Ashadh, 2080. Further tax paid on Bargain Purchase Gain/FPO after the reporting period
amounting NPR 71,249,914 has been adjusted through retained earnings.
Non-adjusting events after reporting period

There is no any non-adjusting events after reporting period.
5.10 Grant Received from Sakshyam:

As per agreement with Sakshyam, NPR 5,074 thousand received as Capital Grant during the Fiscal Year 2016/17 against acquisition
of Fixed Assets; which had been booked as “Deferred Grant Income” under Other Liabilities. Amortization of NPR 368 thousand has
been booked as deferred grant income in the current year.
Deferred Grant Income shall be proportionately recognized as income in Income Statement according to the depreciation policy for
the concerned Fixed Assets.

5.11 Summary of concentration of exposure: NPR in ‘000’
PARTICULARS LOANS AND ADVANCES DEPOSITS AND BORROWINGS
Total Amount as on 16 July 2023 242,103,516 305,750,158

Core Capital (last quarter) 27,469,456 27,469,456
Highest Exposure to a Single Unit (including non-funded) 5,063,108 8,470,964
Concentration of exposure to a single unit (of Core Capital) 18.43%
Concentration of deposit from a single unit (of Total Deposit) 2.86%
5.12 Weighted Average Interest Spread:

The weighted average interest spread rate is calculated
considering interest income on loan on cash basis and investment in all securities. Rate (%)
Average Rate of return from Advances 12.65 10.80

Average cost of Deposits 7.79 6.48
Net Interest Spread 4.86 4.32
5.13 Loan Write-off Details:

Following is the list of loan written off during the current year: NPR in '000'
SN. NAME LOAN WRITE OFF AMOUNT (NPR)
1 Dilli Bahadur Ghimir 254.64

2 Anup Traders 310.01
3 Gaurab Pariyar 70.21
4 Januka Bhandari 513.18
5 Khagendra Angdembu 94.64
6 Omni International 463.50
7 Rajesh Sah Rauniyar 227.48
8 Rima Rana 165.03
9 Santosh Gautam 577.43
10 Satyakali Enterprises 2,629,.39
Total 5,305.54
5.14 Written off Loan Recovered:

NPR 23,171,793 was recovered from written-off loan during the year. Details as follows: NPR in '000'
SN. RECOVERY AMOUNT (NPR) RECOVERY DATE
1 689.88 05 Shrawan 2079

2 22,136.90 30 Kartik 2079
3 345.00 15 Falgun 2079
Total 23,171.79

5.15 Classification of Loans and Advances and Provisioning NPR in Million
LOANS & ADVANCES BILLS PURCHASED/DISCOUNTED

DOMESTIC
DEPRIVED SECTOR
PARTICULARS INSURED UNINSURED OTHER FOREIGN TOTAL DOMESTIC FOREIGN TOTAL CURRENT PREVIOUS
YEAR TOTAL YEAR
1 2 3 4 5=1+2+3+4 6 7 8=6+7 9=5+8

1. Performing Loan and Advances - 11,996 217,977 64 230,037 - - - 230,037 239,245
1.1 Pass Loan - 11,899 196,025 64 207,987 - - - 207,987 217,340
1.1.1 Pass Loan (other than Restructured/
Rescheduled Covid Related) 11,899 196,025 64 207,987 - 207,987 217,340
1.1.2 Pass Loan (Restructured/Rescheduled Covid Related) - - - - - - -
1.2 Watch List 97 21,953 - 22,049 - 22,049 21,905
2. Non-Performing Loan and Advances - 329 11,738 - 12,067 - - - 12,067 4,790
2.1 Restructured / Rescheduled - 4 4 - 4 208
2.2 Sub-standard 49 4,485 4,535 - 4,535 1,222
2.3 Doubtful 76 3,966 4,042 - 4,042 1,124
2.4 Loss 204 3,283 3,487 - 3,487 2,235
3. Total Loan and Advances (1+2) - 12,325 229,715 64 242,104 - - - 242,104 244,035
4. Total Loan Loss Provision - 414 12,535 1 12,950 - - - 12,950 7,740
4.1 Pass 155 2,612 1 2,768 - 2,768 2,972
4.2 Watch List 5 1,098 - 1,102 - 1,102 1,648
4.3 Restructured / Rescheduled - - 0 - 0 - - - 0 26
4.3.1 Restructured / Rescheduled Covid Related - - - - - -
4.3.2 Restructured / Rescheduled Others - 0 - 0 - 0 26
4.4 Sub-standard 12 1,121 - 1,134 - 1,134 301
4.5 Doubtful 38 1,983 - 2,021 - 2,021 559
4.6 Loss 204 3,283 - 3,487 - 3,487 2,233
4.7 Additional - 2,438 - 2,438 - 2,438
4.8 SOL exceed - - -
4.9 PG & Third party collateral - - -
5. Total Provision Upto Previous Year - 110 7,627 2 7,740 - - - 7,740 -
5.1 Pass 102 2,868 2 2,972 - 2,972
5.2 Watch List 0 1,648 1,648 - 1,648
5.3 Restructured / Rescheduled - - 26 - 26 - 26 -
5.3.1 Restructured / Rescheduled Covid Related - - -
5.3.2 Restructured / Rescheduled Others 26 26 - 26
5.4 Sub-standard 3 298 301 - 301
5.5 Doubtful 1 558 559 - 559
5.6 Loss 4 2,229 2,233 - 2,233
5.7 Additional - - -
5.8 SOL exceed - - -
5.9 PG & Third party collateral - - -
6. Provision Write Back of this Year - - -
7. Additional Provision for this Year - 303 4,908 (1) 5,210 - - - 5,210
8. Addition/Write back of Provision - 303 4,908 (1) 5,210 - - - 5,210 -
9. Total Loan Loss Provision (5-6+7) - 414 12,535 1 12,950 - - - 12,950 -
Net Loan (3-4) - 11,911 217,180 63 229,154 - - - 229,154 236,296

5.16 Disclosure on Impact on Covid Related Relaxations and Others
PARTICULARS AS OF ASHAD 2080
NO OF CUSTOMERS NPR IN '000
Accrued Interest Received after Ashadh end 2080 till Shrawan 15, 2080 4,782 748,812
Additional 0.3% Loan Loss Provision created on Pass Loan Portfolio - -
Extension of moratorium period of loan provided to Industry or Project under construction - -
Restructured/Rescheduled Loan with 5% Loan Loss Provision 93 2,419,766
Enhancement of Working Capital Loan by 20% to COVID affected borrowers 26 160,079
Enhancement of Term Loan by 10% to COVID affected borrowers 3 1,208
Expiry Date of Additional 20% Working Capital Loan (COVID Loan) extended
for up to 1 year with 5% provisioning - -
Expiry Date of Additional 10% Term Loan (COVID Loan) extended for
up to 1 year with 5% provisioning - -
Time Extension provided for repayment of Principal and Interest for up to
two years as per clause 41 of NRB Directives 2 267 1,300,611
PARTICULARS NO OF CUSTOMERS NPR IN '000
Refinance Loan 1 100,000

Business Continuity Loan 6 59,735
PARTICULARS NO OF CUSTOMERS NPR IN '000
Subsidized Loan 6,656 6,563,323
5.17 Reclassification of comparative information has been done where necessary.
100 k|e' a}+s lnld6]8

PRINCIPAL INDICATORS
Minimum 5 years Indicators
NPR in '000
PARTICULARS INDICATORS F.Y F.Y F.Y F.Y F.Y

2075/76 2076/77 2077/78 2078/79 2079/80
1. Net Profit/Gross Income Percent 31.77 20.11 11.70 10.06 0.87

2. Earnings Per Share NPR 21.03 11.58 13.54 14.97 1.19
3. Market Value Per Share NPR 266 221 457 207 160
4. Price Earning Ratio Ratio 12.65 19.09 30.13 13.83 134.42
5. Dividend (including bonus) on Share Capital Percent 16.84 10.53 12.63 8.00 -
6. Cash Dividend on Share Capital Percent 0.84 0.53 0.63 1.50 -
7. Interest Income/Loans and Advances Percent 11.60 11.04 9.05 11.71 12.77
8. Staff Expenses/Total Operating Expenses Percent 56.68 60.02 62.81 63.66 60.94
9. Interest Expenses/Total Deposits and Borrowings Percent 6.04 5.31 4.62 6.32 6.84
10. Exchange Gain/Total Income Percent 6.54 6.62 2.58 1.84 0.86
11. Staff Bonus/Total Staff Expenses Percent 13.43 9.08 10.88 11.29 4.79
12. Net Profit /Loan and Advances Percent 1.92 1.12 1.21 1.31 0.12
13. Net Profit /Total Assets Ratio 1.29 0.71 0.80 0.82 0.08
14. Total Credit/Deposits Percent 87.94 78.26 83.95 81.38 81.00
15. Total Operating Expenses/Total Assets Percent 2.24 2.15 1.85 1.82 1.55
16. Capital Adequacy (On Risk Weighted Assets)
a.Core Capital Percent 10.22 9.37 8.55 8.53 8.05
b. Supplementary Capital Percent 0.94 1.81 4.53 4.33 3.82
c. Total Capital Fund Percent 11.16 11.18 13.08 12.86 11.87
17. Liquidity (CRR) Percent 4.39 11.20 4.26 3.67 3.66
18. Gross Non-Performing Credit/Total Credit Ratio 3.76 3.15 1.68 1.86 4.98
19. Weighted Average Interest Rate Spread Percent 4.70 3.57 3.65 4.32 4.86
20. Book Net Worth NPR'000 14,320,667 15,387,770 17,111,273 19,147,750 31,352,196
21. Number of Shares Number 88,926,747 103,155,066 113,470,573 127,087,042 235,424,898
22. Number of Staff Number 2061 2331 2424 2423 3439
23. Return on Equity Percent 12.45 7.76 10.06 9.93 0.89
24. Book Value Per share NPR 161.04 149.17 150.80 150.67 133.17
25. CD Ratio Ratio 76.62 67.11 73.30 78.35 80.39
26. Net Liquid Asset Ratio Ratio 28.08 31.72 27.77 26.66 27.14
27. Base Rate Percent 9.36 8.32 6.88 9.24 10.16

Capital Adequacy Table
Ashadh end 2080
(Rs. in million)
1. 1 RISK WEIGHTED EXPOSURES CURRENT YEAR PREVIOUS YEAR
a Risk Weighted Exposure for Credit Risk 280,704.45 167,299.26

b Risk Weighted Exposure for Operational Risk 9,563.70 8,542.89
c Risk Weighted Exposure for Market Risk 487.55 315.47
Total Risk Weighted Exposures (Before adjustments of Pillar II) 290,755.70 176,157.62
Adjustments under Pillar II
SRP 6.4a (5) Adjustment as per SRP 6.4a (5) - -
SRP 6.4a (7) Adjustment as per SRP 6.4a (7) 2,924.16 2,504.47
SRP 6.4a (9) Adjustment as per SRP 6.4a (9) 11,630.23 7,056.30
Total Risk Weighted Exposures (After Bank's adjustments of Pillar II) 305,310.09 185,708.39
1. 2 CAPITAL CURRENT YEAR PREVIOUS YEAR
(A) Tier 1 Capital [Core Capital (CET 1 + AT 1)] 24,562.42 15,839.09

Common Equity Tier 1 (CET 1) 24,562.42 15,839.09
a Paid up Equity Share Capital 23,542.49 12,708.70
b Equity Share Premium - -
c Proposed Bonus Equity Shares - -
d Statutory General Reserves 4,123.37 2,717.81
e Retained Earnings -2,236.38 1,032.97
f Unaudited current year cumulative profit/(loss) - -
g Capital Redemption Reserve - -
h Capital Adjustment Reserve - -
i Debenture Redemption Reserve - -
j Dividend Equalization Reserves - -
K Bargain Purchase Gain - -
l Other Free Reserve - -
m Less: Goodwill - -
n Less: Intangible Assets - -
o Less: Fictitious Assets - -
p Less: Investment in equity in licensed Financial Institutions - -
q Less: Investment in equity of institutions with financial interests 795.73 524.23
r Less: Investment in equity of institutions in excess of limits 71.34 96.16
s Less: Investments arising out of underwriting commitments - -
t Less: Reciprocal crossholdings - -
u Less: Purchase of land & building in excess of limit and unutilized - -
v Less: Cash Flow Hedge - -
w Less: Defined Benefits Pension Assets - -
x Less: Unrecognized Defined Benefit Pension Liabilities - -
y Less: Negative Balances of reserve accounts - -
z Less: Other Deductions - -
Adjustments under Pillar II - -
SRP 6.4a(1) Less:Shortfall in Provision(6.4 a 1) - -
SRP 6.4a(2) Less: Loans and Facilities extended to related parties and restricted lending - -
Additional Tier 1 (AT 1) - -
a Perpetual Non Cumulative Preference Share Capital - -
b Perpetual Debt Instruments - -
c Stock Premium - -
102 k|e' a}+s lnld6]8

(B) Supplementary Capital (Tier 2) 11,682.19 8,040
a Cumulative and/or Redeemable Preference Share - -
b Subordinated Term Debt 7,838.95 5,637.77
c Hybrid Capital Instruments - -
d Stock Premium - -
e General LLP (only 1.25% of RWE =Rs 3508.81 million is eligible for Tier 2 Capital) 3,802.15 2,387.08
f Exchange Equalization Reserve 27.33 12.55
g Investment Adjustment Reserve 13.76 2.28
h Assets Revaluation Reserve - -
i Other Reserves - -
Total Capital Fund (Tier I and Tier II) 36,244.61 23,878.77
1.3 CAPITAL ADEQUACY RATIOS CURRENT YEAR PREVIOUS YEAR
Common Equity Tier 1 Capital to Total Risk Weighted Exposures (After Bank's adjustments of Pillar II) 8.05% 8.53%
Tier 1 Capital to Total Risk Weighted Exposures(After Bank's adjustments of Pillar II) 8.05% 8.53%
Tier 1 and Tier 2 Capital to Total Risk Weighted Exposures(After Bank's adjustments of Pillar II) 11.87% 12.86%

Risk Weighted Exposure for Credit Risk
Ashadh end 2080 NPR in Million
A. BALANCE SHEET EXPOSURES BOOK VALUE SPECIFIC ELIGIBLE CRM NET VALUE RISK WEIGHT RISK WEIGHTED
PROVISION EXPOSURES
A B C D=A-B-C E F=D*E
104 k|e' a}+s lnld6]8

Cash Balance 6,353.06 - 6,353.06 0% -
Balance With Nepal Rastra Bank 10,290.48 - 10,290.48 0% -
Gold 4.34 - 4.34 0% -
Investment in Nepalese Government Securities 52,690.23 - 52,690.23 0% -
All Claims on Government of Nepal 252.86 - 252.86 0% -
Investment in Nepal Rastra Bank securities 12,454.84 - 12,454.84 0% -
All claims on Nepal Rastra Bank 379.75 - 379.75 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 Domestic Public Sector Entities - - - - 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 8,993.83 - - 8,993.83 20% 1,798.77
Claims on domestic banks that do not meet capital adequacy requirements - - - - 100% -
Claims on foreign bank (ECA Rating 0-1) 1,143.87 - - 1,143.87 20% 228.77
Claims on foreign bank (ECA Rating 2) 721.76 - - 721.76 50% 360.88
Claims on foreign bank (ECA Rating 3-6) - - - - 100% -
Claims on foreign bank (ECA Rating 7) - - - - 150% -
Claims on foreign bank incorporated in SAARC region operating with a buffer of 1,120.36 - - 1,120.36 20% 224.07
1% above their respective regulatory capital requirement
" Claims on Domestic Corporates (Credit rating score equivalent to AAA)" - - - - 50% -
" Claims on Domestic Corporates (Credit rating score equivalent to AA+ to AA-)" - - - - 70% -
" Claims on Domestic Corporates (Credit rating score equivalent to A+ to A-)" 5,572.87 - - 5,572.87 80% 4,458.30
" Claims on Domestic Corporates (Credit rating score equivalent to BBB+ & below)" - - - - 100% -
" Claims on Domestic Corporates (Unrated)" 139,799.77 - 110.05 139,689.72 100% 139,689.72
Claims on Foreign Corporates (ECA 0-1) - - - - 20% -
Claims on Foreign Corporates (ECA 2) - - - - 50% -
Claims on Foreign Corporates (ECA 3-6) - - - - 100% -
Claims on Foreign Corporates (ECA 7) - - - - 150% -
Regulatory Retail Portfolio (Not Overdue) 28,113.84 - 1,536.67 26,577.17 75% 19,932.88
Claims fulfilling all criterion of regularity retail except granularity - - - - 100% -
Claims secured by residential properties 14,949.81 - - 14,949.81 60% 8,969.89
Claims not fully secured by residential properties - - - - 150% -
Claims secured by residential properties (Overdue) 599.64 127.11 - 472.52 100% 472.52
Claims secured by Commercial real estate 2,562.88 - - 2,562.88 100% 2,562.88
Past due claims (except for claims secured by residential properties) 20,983.50 8,952.45 23.60 12,007.45 150% 18,011.18
High Risk claims 20,523.37 - 490.68 20,032.69 150% 30,049.04
Lending against securities (bonds) - - - - 100% -
Lending against Shares(upto Rs.2.5 Million) 339.29 - - 339.29 100% 339.29
Trust Receipt Loans for Trading Firms 1,468.33 - - 1,468.33 120% 1,761.99
Investments in equity and other capital instruments of institutions 3,826.16 - - 3,826.16 100% 3,826.16
listed in stock exchange
Investments in equity and other capital instruments of institutions not listed in the stock exchange 589.75 - - 589.75 150% 884.63
Staff loan secured by residential property 8,463.08 - 8,463.08 50% 4,231.54
Interest Receivable/claim on government securities 549.70 - 549.70 0% -
Cash in transit and other cash items in the process of collection - - - 20% -
Other Assets (as per attachment) 17,479.80 5,707.79 - 11,772.01 100% 11,772.01
TOTAL (A) 360,227.21 14,787.36 2,161.00 343,278.86 249,574.52
B. OFF BALANCE SHEET EXPOSURES BOOK VALUE SPECIFIC ELIGIBLE CRM NET VALUE RISK WEIGHT RISK WEIGHTED
PROVISION EXPOSURES
A B C D=A-B-C E F=D*E
Revocable Commitments - - - 0% -
Bills Under Collection 676.36 - 676.36 0% -
Forward Exchange Contract Liabilities 2,308.72 - - 2,308.72 10% 230.87
LC Commitments With Original Maturity Upto 6 months domestic counterparty 15,469.75 - 522.09 14,947.66 20% 2,989.53
Foreign counterparty (ECA Rating 0-1) - - - - 20% -
Foreign counterparty (ECA Rating 2) - - - - 50% -
LC Commitments With Original Maturity Over 6 months domestic counterparty - - - - 50% -
Bid Bond, Performance Bond and Counter guarantee domestic counterparty 29,915.60 - 906.51 29,009.08 40% 11,603.63
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 9,254.05 - 73.59 9,180.46 100% 9,180.46
Financial Guarantee - - - - 100% -
Acceptances and Endorsements 4,533.80 - 256.61 4,277.20 100% 4,277.20
Unpaid portion of Partly paid shares and Securities - - - - 100% -
Irrevocable Credit commitments (short term) 3,593.53 - - 3,593.53 20% 718.71
Irrevocable Credit commitments (long term) 3,889.22 - - 3,889.22 50% 1,944.61
" Claims on foreign bank incorporated in SAARC region operating with a buffer of 1% above
their respective regulatory capital requirement" - - - 20% -
Other Contingent Liabilities 184.92 - - 184.92 100% 184.92
Unpaid Guarantee Claims - - - - 200% -
TOTAL (B) 69,825.96 - 1,758.81 68,067.15 31,129.93
Total RWE for credit Risk Before Adjustment (A) + (B) 430,053.16 14,787.36 3,919.80 411,346.01 280,704.45
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 430,053.16 14,787.36 3,919.80 411,346.01 280,704.45

Risk Weighted Exposure for Operational Risk
Ashadh end 2080
NPR in Million
S.N. PARTICULARS FISCAL YEAR

2076/077 2077/078 2078/079
1 Net Interest Income 4,645.81 5,022.20 6,180.29

2 Commission and Discount Income 925.05 1,141.65 1,376.88
3 Other Operating Income 73.56 289.45 223.92
4 Exchange Fluctuation Income 360.74 567.23 249.47
5 Addition/Deduction in Interest Suspense during the period 107.60 (133.22) 11.61
6 Gross income (a) 6,112.75 6,887.30 8,042.18
7 Alfa (b) 15% 15% 15%
8 Fixed Percentage of Gross Income [c=(a×b)] 916.91 1,033.10 1,206.33
9 Capital Requirement for operational risk (d) (average of c) 1,052.11 - -
10 Risk Weight (reciprocal of capital requirement of 11%) in times (e) 9.09 - -
11 Equivalent Risk Weight Exposure [f=(d×e)] 9,563.70 - -
SRP 6.4a (8) Adjustments under Pillar II (If Gross Income for the last three years is negative)
1 Total Credit and Investment (net of Specific Provision) of releted month -

2 Capital Requirement for Operational Risk (5% of net credit and investment) -
3 Risk Weight (reciprocal of capital requirement of 11%) in times 9.09
4 Equivalent Risk Weight Exposure (g) -
5 Equivalent Risk Weight Exposure [h=f+g] 9,563.70
106 k|e' a}+s lnld6]8

Risk Weighted Exposure for Market Risk
Ashadh end 2080
Rs. (In full figure)
S.NO. CURRENCY OPEN POSITION (FCY) EXCHANGE RATE OPEN POSITION (NPR) RELEVANT OPEN POSITION
1 INR (426,248,348.84) 1.60 (681,997,358) 681,997,358

2 USD 1,910,414.36 131.45 251,123,968 251,123,968
3 GBP (9,939.37) 163.75 (1,627,572) 1,627,572
4 EUR 59,689.20 142.60 8,511,680 8,511,680
5 THB 55,866.03 3.87 216,202 216,202
6 CHF 63,041.70 146.38 9,228,044 9,228,044
7 AUD 226,455.81 87.36 19,783,179 19,783,179
8 CAD 42,213.16 97.03 4,095,943 4,095,943
9 SGD 39,412.98 98.22 3,871,142 3,871,142
10 JPY 4,864,455.67 0.97 4,718,522 4,718,522
11 HKD 235,016.36 16.76 3,938,874 3,938,874
12 DKK 40,145.08 19.16 769,180 769,180
13 SEK 19,438.78 12.67 246,289 246,289
14 SAR 407,771.26 35.05 14,292,383 14,292,383
15 QAR 847,607.12 36.08 30,581,665 30,581,665
16 AED 683,265.76 35.80 24,460,914 24,460,914
17 MYR 43,459.89 29.36 1,275,982 1,275,982
18 KRW 1,253,491.20 0.10 125,349 125,349
19 CNY 754.14 18.89 14,246 14,246
20 KWD 30,880.02 348.72 10,768,479 10,768,479
21 BHD 2,520.10 428.32 1,079,407 1,079,407
(a) Total Open Position (294,523,481) 1,072,726,379
(b) Fixed Percentage 5%
(c) Capital Charge for Market Risk (=a×b) 53,636,319
(d) Risk Weight (reciprocal of capital requirement of 11%) in times 9.09
(e) Equivalent Risk Weight Exposure (=c×d) 487,554,139

Prabhu Bank Ltd.
Comparison between Unaudited and Audited Statement of Financial Position
As on 4th Quarter ended of FY 2079/80
ASSETS UNAUDITED AUDITED VARIANCE VARIANCE % REASON FOR VARIANCE
108 k|e' a}+s lnld6]8

Cash and cash equivalent 10,033,289 10,033,578 289 0.00% Reclassification
Due from Nepal Rastra Bank 10,670,235 10,670,235 - 0.00%
Placement with Bank and Financial Institutions - - - 0.00%
Derivative Financial Instruments 2,304,452 2,304,452 - 0.00%
Other Trading Assets 193,252 193,252 - 0.00%
Loan and advances to B/FIs 6,975,487 6,975,487 - 0.00%
Loan and advances to Customers 238,210,516 234,154,895 (4,055,620) -1.70% Loan Loss Provision Adjustment & Net off of Interest Susp.
Investment Securities 68,924,230 69,573,745 649,515 0.94% Reclassification & Revaluation of Investment through OCI
Current Tax Assets 85,234 130,015 44,781 52.54% Due to change in Profit and Income Tax
Investment in Subsidiaries 795,729 795,729 - 0.00%
Investment in Associates 27,500 27,500 - 0.00%
Investment Property 445,246 445,352 106 0.02% Adjustment
Property & Equipment 4,819,319 4,875,635 56,315 1.17% ROU Assets and change in method of depreciation effective
from beginning of the FY 2079/80
Goodwill and Intangible Assets 182,098 357,557 175,459 96.35% Goodwill Recognition as per NFRS 3 and change in ammortization
of software
Deferred Tax Assets 758,101 824,252 66,151 8.73% Recalculation
Other Assets 7,251,280 6,614,697 (636,583) -8.78% Reclassification & Adjustments after year end
Total Assets 351,675,969 347,976,382 (3,699,588) -1.05% -
Liabilities
Due to Bank and Financial Institutions 8,003,043 8,003,043 - 0.00%
Due to Nepal Rastra Bank 159,735 159,735 - 0.00%
Derivative Financial Instruments 2,308,719 2,308,719 - 0.00%
Deposit from customer 289,090,927 289,090,927 0 0.00%
Borrowings 657,500 657,500 - 0.00%
Current Tax Liabilities - - - 0.00%
Provisions 97,679 97,679 - 0.00%
Deferred Tax Liabilities - - - 0.00%
Other Liabilities 9,794,390 8,467,628 (1,326,762) -13.55% Change in Employee Bonus Provision and other adjustment after year end
Debt Securities Issued 7,838,953 7,838,953 - 0.00%
Subordinated Liabilities - - - 0.00%
Total Liabilities 317,950,947 316,624,185 (1,326,762) -0.42% -
Equity
Share Capital 23,542,490 23,542,490 - 0.00%
Share Premium - - - 0.00%
Retained Earnings 161,656 (2,236,376) (2,398,031) -1483.42% Change in Profit and Regulatory Reserve
Reserves 10,020,877 10,046,082 25,205 0.25% Change in Profit & Merger/Acquisition Reserve
Total Equity Attributable to equity holders 33,725,023 31,352,196 (2,372,826) -7.04% -
Non-controlling interest
Total Equity 33,725,023 31,352,196 (2,372,826) -7.04% -
Total Liabilities and equity 351,675,969 347,976,382 (3,699,588) -7.45% -
Prabhu Bank Ltd.
Comparison between Unaudited and Audited Statement of Profit or Loss
As on 4th Quarter ended of FY 2079/80
UNAUDITED AUDITED VARIANCE VARIANCE % REASON FOR VARIANCE
Interest income 30,039,673 29,892,781 (146,892) -0.49% Interest suspended as per interest recognition guideline &
Oth. Adjustment
Interest Expenses (19,781,757) (19,826,337) (44,580) 0.23% Interest Exp. On Lease Liability adjusted
Net Interest income 10,257,917 10,066,444 (191,472) -1.87%
Fees and commission income 1,678,824 1,678,824 - 0.00%
Fees and commission expenses (139,728) (86,231) 53,497 -38.29% Reclassification
Net Fees and commission income 1,539,096 1,592,593 53,497 3.48%
Net Interest, fee and commission income 11,797,013 11,659,037 (137,976) -1.17%
Net trading income 281,259 281,305 46 0.02% Reclassification
Other operating income 214,562 216,631 2,069 0.96% Reclassification & Adjustment
Total operating income 12,292,833 12,156,973 (135,860) -1.11%
Impairment (charge)/reversal for loans and (2,438,114) (5,210,169) (2,772,055) 113.70% Loan Loss Provision Adjustment
other losses
Net operating income 9,854,720 6,946,804 (2,907,916) -29.51%
Operating expense
Personnel expenses (3,582,985) (3,287,890) 295,095 -8.24% Due to change in DBO obligations as per Actuary's report and
Employee Bonus
Other operating expense (1,494,972) (1,483,896) 11,076 -0.74% Reclassification and adjustment of expense as per NFRS 16
Depreciation & Amortisation (569,057) (623,171) (54,114) 9.51% Adjustment of Depreciation on RoUA as per NFRS 16 and change in
method of depreciation
Operating profit 4,207,705 1,551,847 (2,655,859) -63.12%
Non operating income 23,172 23,172 - 0.00%
Non operating expenses (157,094) (157,094) - 0.00%
Profit before income tax 4,073,783 1,417,924 (2,655,859) -65.19%
Income tax expense
Current tax (1,393,892) (1,349,111) 44,781 -3.21% Change in profit
Deferred tax 145,359 211,406 66,047 45.44% Change in profit
Profit/(loss) for the period 2,825,249 280,219 (2,545,030) -90.08%

110 k|e' a}+s lnld6]8
112 k|e' a}+s lnld6]8
114 k|e' a}+s lnld6]8
Century Commercial Bank Limited
Consolidated Statement of Financial Position
As on 25 Poush 2079 (As at 09 January 2023) Amount in NPR
GROUP BANK
PARTICULARS NOTE AS AT AS AT AS AT AS AT
09 JANUARY 16 JULY 09 JANUARY 16 JULY
2023 2022 2023 2022
Assets
Cash and Cash Equivalents 4.1 4,231,169,764 7,922,590,927 4,230,239,511 7,922,304,866
Due from Nepal Rastra Bank 4.2 3,513,534,961 4,375,875,733 3,513,534,961 4,375,875,733
Placement with Bank and Financial Institutions 4.3 216,002,863 10,000,000 199,002,863 -
Derivative Financial Instruments 4.4 - - - -
Other Trading Assets 4.5 38,196,748 31,548,334 - -
Loans and Advances to BFIs 4.6 2,276,617,023 2,123,811,234 2,276,617,023 2,123,811,234
Loans and Advances to Customers 4.7 92,078,415,038 88,281,193,991 92,078,415,038 88,281,193,991
Investment Securities 4.8 14,130,481,913 14,044,016,539 14,035,603,913 13,946,969,261
Current Tax Assets 4.9 124,006,489 199,378,355 123,431,106 202,849,908
Investment in Subsidiaries 4.10 - - 171,500,000 171,500,000
Investment in Associates 4.11 47,614,979 47,614,979 27,500,000 27,500,000
Investment Property 4.12 17,655,945 17,655,945 17,655,945 17,655,945
Property and Equipment 4.13 1,594,710,449 1,514,177,003 1,591,075,737 1,510,051,935
Goodwill and Intangible Assets 4.14 12,389,716 11,903,386 11,336,628 10,742,462
Deferred Tax Assets 4.15 146,088,745 125,912,782 142,698,701 120,344,968
Other Assets 4.16 3,586,846,830 2,134,490,093 3,581,291,377 2,129,875,082
Total Assets 122,013,731,462 120,840,169,301 121,999,902,803 120,840,675,385
Liabilities
Due to Bank and Financial Institutions 4.17 2,566,496,895 3,199,067,689 2,566,496,895 3,199,067,689
Due to Nepal Rastra Bank 4.18 673,163,000 2,910,282,857 673,163,000 2,910,282,857
Derivative Financial Instruments 4.19 - - - -
Deposits from Customers 4.20 92,224,108,537 97,857,228,771 92,564,459,074 98,202,925,577
Borrowings 4.21 8,376,000,000 - 8,376,000,000 -
Current Tax Liabilities 4.9 - - - -
Provisions 4.22 88,661,003 84,861,003 88,661,003 84,861,003
Deferred Tax Liabilities 4.15 - - - -
Other Liabilities 4.23 3,831,076,081 2,676,322,115 3,542,457,211 2,386,309,610
Debt Securities Issued 4.24 2,200,000,000 2,200,000,000 2,200,000,000 2,200,000,000
Subordinated Liabilities 4.25 - - - -
Total Liabilities 109,959,505,516 108,927,762,436 110,011,237,183 108,983,446,737
Equity
Share Capital 4.26 10,007,719,886 9,553,909,199 10,007,719,886 9,553,909,199
Share Premium - - - -
Retained Earnings (1,611,741,652) 535,521,539 (1,643,465,228) 511,651,363
Reserves 4.27 3,627,378,975 1,793,586,841 3,624,410,962 1,791,668,087
Total Equity Attributable to Equity Holders 12,023,357,208 11,883,017,579 11,988,665,620 11,857,228,649
Non Controlling Interest 30,868,737 29,389,287 - -
Total Equity 12,054,225,945 11,912,406,865 11,988,665,620 11,857,228,649
Total Liabilities and Equity 122,013,731,462 120,840,169,301 121,999,902,803 120,840,675,385
Contingent Liabilities and Commitments 4.28 28,588,056,712 18,208,111,244 28,588,056,712 18,208,111,244
Net Assets Value per share 120.14 124.38 119.79 124.11
Rabindra Subedi Lekh Bahadur Pun Manoj Neupane Ashok Sherchan

Manager - Finance CFO Senior DCEO CEO
Prof.Dr. Geeta Pradhan Avishek Bajracharya Rameshwor Sapkota Shankar Prasad Kalikota
Director Director Director Director
As per our report of even date.

Ramesh Shingh Khadka Lila Prakash Sitaula Prakash Lamsal, FCA
Director Chairman Partner
P.L.R.G. Associates
Chartered Accoutnants
Date: 12 July 2023
Place: Kathmandu
Consolidated Statement of Profit or Loss
For the period from 01 Shrawan to 25 Poush 2079 Amount in NPR
GROUP BANK
PARTICULARS NOTE PERIOD ENDED YEAR ENDED PERIOD ENDED YEAR ENDED
09 JANUARY 16 JULY 2022 09 JANUARY 16 JULY 2022
2023 2023
Interest Income 4.29 6,358,035,903 10,148,514,208 6,350,370,395 10,140,059,340
Interest Expense 4.30 4,346,214,240 6,935,446,592 4,356,052,209 6,950,467,311
Net Interest Income 2,011,821,663 3,213,067,617 1,994,318,186 3,189,592,028
Fee and Commission Income 4.31 195,789,913 527,799,023 194,286,055 516,933,143
Fee and Commission Expense 4.32 33,049,497 58,830,027 31,996,444 57,978,171
Net Fee and Commission Income 162,740,416 468,968,995 162,289,611 458,954,973
Net Interest, Fee and Commission Income 2,174,562,079 3,682,036,612 2,156,607,796 3,648,547,001
Net Trading Income 4.33 19,699,253 99,785,308 14,675,273 111,510,768
Other Operating Income 4.34 34,703,780 102,638,785 34,703,780 102,638,785
Total Operating Income 2,228,965,112 3,884,460,705 2,205,986,849 3,862,696,554
Impairment (Charge)/ Reversal for Loans and Other Losses 4.35 (809,379,129) (440,973,279) (809,379,129) (440,973,279)
Net Operating Income 1,419,585,983 3,443,487,426 1,396,607,720 3,421,723,275
Operating Expense
Personnel Expenses 4.36 689,086,610 1,211,028,732 685,898,990 1,203,687,201
Other Operating Expenses 4.37 246,806,634 467,004,540 244,839,562 463,427,849
Depreciation & Amortisation 4.38 173,298,704 315,746,649 172,557,947 314,288,773
Operating Profit 310,394,035 1,449,707,505 293,311,222 1,440,319,453
Non Operating Income 4.39 32,289,161 95,961,544 33,965,633 89,784,081
Non Operating Expense 4.40 31,652,338 69,017,422 31,652,338 69,017,422
Profit Before Income Tax 311,030,858 1,476,651,626 295,624,517 1,461,086,111
Income Tax Expense 4.41
Current Tax 134,982,603 498,289,532 132,136,141 490,411,862
Deferred Tax (11,019,854) (50,958,195) (13,197,624) (45,996,940)
Profit for the Period 187,068,109 1,029,320,290 176,686,000 1,016,671,190

Profit Attributable to:
Equity-holders of the Bank 185,588,658 1,028,753,949 176,686,000 1,016,671,190
Non-Controlling Interest 1,479,450 566,340 - -
Profit for the Period 187,068,109 1,029,320,290 176,686,000 1,016,671,190

Earnings per Share
Basic Earnings per Share 3.85 10.77 3.64 10.64
Diluted Earnings per Share 3.85 10.77 3.64 10.64


P.L.R.G. Associates
Date: 12 July 2023
Place: Kathmandu
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Consolidated Statement of other Comprehensive Income
GROUP BANK
PARTICULARS NOTE PERIOD ENDED YEAR ENDED PERIOD ENDED YEAR ENDED
2023 2023
Profit for the year 187,068,109 1,029,320,290 176,686,000 1,016,671,190
Other Comprehensive Income, Net of Income Tax
a) Items that will not be reclassified to profit or loss
Gains/(losses) from investment in equity instruments (30,520,365) 115,213,712 (30,520,365) (66,247,290)
measured at fair value
Gains/(losses) on revaluation - -
Actuarial gains/(losses) on defined benefit plans - (29,787,296) - 4,830,882
Income tax relating to above items 9,156,110 (25,627,925) 9,156,110 18,424,922
Net other comprehensive income that will not be (21,364,256) 59,798,491 (21,364,256) (42,991,486)
reclassified to profit or loss
b) Items that are or may be reclassified to profit or loss
Gains/(losses) on cash flow hedge - - - -
Exchange gains/(losses)(arising from translating - - - -
financial assets of foreign operation)
Income tax relating to above items - - - -
Reclassify to profit or loss - - - -
Net other comprehensive income that are or may be - - - -
reclassified to profit or loss
c) Share of other comprehensive income of associate - - - -
accounted as per equity method
Other Comprehensive Income for the year, Net of Income Tax (21,364,256) 59,798,491 (21,364,256) (42,991,486)
Total Comprehensive Income for the Period 165,703,853 1,089,118,781 155,321,744 973,679,704
Total Comprehensive Income attributable to:
Equity-Holders of the Bank 712,162,803 712,162,803 155,321,744 973,679,704
Non-Controlling Interest 2,095,294 2,095,294 - -
Total Comprehensive Income for the Period 165,703,853 1,089,118,781 155,321,744 973,679,704


P.L.R.G. Associates
Date: 12 July 2023
Place: Kathmandu

Statement of Changes in Equity
GROUP
ATTRIBUTABLE TO EQUITY-HOLDERS OF THE BANK
PARTICULARS SHARE SHARE GENERAL EXCHANGE REGULATORY FAIR VALUE REVALUATION RETAINED OTHER NON- TOTAL
CAPITAL PREMIUM RESERVE EQUALISATION RESERVE RESERVE RESERVE EARNING RESERVE TOTAL CONTROLLING EQUITY
118 k|e' a}+s lnld6]8

INTEREST
Balance at Shrawan 01, 2078 9,034,429,503 - 1,112,630,097 12,970,353 219,058,682 33,612,295 - 574,501,246 (51,674,140) 10,935,528,036 30,604,196 10,966,132,232
Adjustment/Restatement - - - -
Adjusted/Restated Balance as at Shrawan 01, 2078 9,034,429,503 - 1,112,630,097 12,970,353 219,058,682 33,612,295 - 574,501,246 (51,674,140) 10,935,528,036 30,604,196 10,966,132,232
Comprehensive Income for the year - -
Profit for the year - - - - - - - 1,028,753,949 - 1,028,753,949 566,340 1,029,320,290
Other Comprehensive Income, Net of Tax - - - - - - - - - - -
Gains/(losses) from investment in equity instruments measured at fair value - - - - - - - (46,373,103) - (46,373,103) (46,373,103)
Gains/(losses) on revaluation - - - - - - - - - - -
Actuarial gains/(losses) on defined benefit plans - - - - - - - 3,381,617 - 3,381,617 3,381,617
Gains/(losses) on cash flow hedge - - - - - - - - - - -
Exchange gains/(losses)(arising from translating financial assets of foreign operation) - - - - - - - - - - -
Total Comprehensive Income for the year - - - - - - - 985,762,464 - 985,762,464 566,340 986,328,804
Transfer to Reserves during the year - - 203,373,981 - 303,176,990 (46,373,103) - (467,063,686) 6,885,818 - -
Transfer from Reserves during the year - - - - - - - - - - -
Transactions with Owners, directly recognized in Equity - - - - - - - - - - -
Share Issued - - - - - - - - - - -
Share Based Payments - - - - - - - - - - -
Dividend to Equity-Holders - - - - - - - - - - -
Bonus Shares Issued 519,479,696 - - - - - - (519,479,696) - - -
Cash Dividend Paid - - - - - - - (38,059,787) - (38,059,787) (1,781,250) (39,841,037)
Other: Acquisition of BFIs - - - - - - - - - - -
Alpine Development Bank - - - - - - - - - - -
Seti Finance Ltd. - - - - - - - - - - (74,128)
Adjustments during the year - - - - - (139,002) - (139,002) - (139,002)
Share Premium - - - - - - - - - - -
Total Contributions by and distributions
Balance at Asar 31, 2079 9,553,909,200 - 1,316,004,078 12,970,353 522,235,671 (12,760,808) - 535,521,539 (44,788,322) 11,883,091,711 29,389,287 11,912,406,866
Balance at Shrawan 01, 2079 9,553,909,200 - 1,316,004,078 12,970,353 522,235,671 (12,760,808) - 535,521,539 (44,788,322) 11,883,091,711 29,389,287 11,912,406,866
Adjustment/Restatement - - - -
Adjusted/Restated Balance as at Shrawan 01, 2079 9,553,909,200 - 1,316,004,078 12,970,353 522,235,671 (12,760,808) - 535,521,539 (44,788,322) 11,883,091,711 29,389,287 11,912,406,866
Comprehensive Income for the year - - - - - - - - - - -
Profit for the year - - - - - - - 185,588,658 - 185,588,658 1,479,450 187,068,109
Actuarial gains/(losses) on defined benefit plans - - - - - - - - - - -
Total Comprehensive Income for the year - - - - - - - 164,224,402 - 164,224,402 1,479,450 165,703,853
Transfer to Reserves during the year - - 36,375,411 526,819 1,808,064,477 (21,364,256) - (1,833,792,134) 10,189,683 0 0
Share Issued - - - - - - - - - - -
Cash Dividend Paid - - - - - - - (23,884,773) - (23,884,773) - (23,884,773)
Other: Acquisition of BFIs - - - - - - - - - - -
Seti Finance Ltd. - - - - - - - - - -
Adjustments during the year - - - - - - - - - - -
Prior period adjustments - - - - - - - - - - -
Total Contributions by and Distributions
Balance at Poush 25, 2079 10,007,719,887 - 1,352,379,489 13,497,172 2,330,300,148 (34,125,064) - (1,611,741,652) (34,598,640) 12,023,431,340 30,868,737 12,054,225,946
For the period from 01 Shrawan to 25 Poush 2079
Amount in NPR
BANK
ATTRIBUTABLE TO EQUITY-HOLDERS OF THE BANK
PARTICULARS SHARE SHARE GENERAL EXCHANGE REGULATORY FAIR VALUE REVALUATION RETAINED OTHER NON- TOTAL
CAPITAL PREMIUM RESERVE EQUALISATION RESERVE RESERVE RESERVE EARNING RESERVE TOTAL CONTROLLING EQUITY
INTEREST
Balance at Shrawan 01, 2078 9,034,429,503 - 1,110,843,859 12,970,353 219,058,682 33,612,295 - 551,796,469 (51,821,178) 10,910,889,982 10,910,889,982
Adjustment/Restatement - - - - - - -
Adjusted/Restated Balance as at Shrawan 01, 2078 9,034,429,503 - 1,110,843,859 12,970,353 219,058,682 33,612,295 - 551,796,469 (51,821,178) 10,910,889,982 - 10,910,889,982
Profit for the year - - - - - - - 1,016,671,190 - 1,016,671,190 1,016,671,190
Actuarial gains/(losses) on defined benefit plans - - - - - - - 3,381,617 - 3,381,617 3,381,617
Total Comprehensive Income for the year - - - - - - - 973,679,704 - 973,679,704 - 973,679,704
Transfer to Reserves during the year - - 203,334,238 - 303,176,990 (46,373,103) - (467,004,077) 6,865,952 - -
Share Issued - - - - - - - - - - -
Cash Dividend Paid - - - - - - - (27,341,037) (27,341,037) (27,341,037)
Other: Acquisition of BFIs - - - - - - - - - -
Seti Finance Ltd. - - - - - - - - - - -
Adjustments during the year - - - - - - - - - - - -
Balance at Asar 32, 2079 9,553,909,199 - 1,314,178,097 12,970,353 522,235,671 (12,760,808) - 511,651,363 (44,955,226) 11,857,228,649 - 11,857,228,649
Balance at Shrawan 01, 2079 9,553,909,199 - 1,314,178,097 12,970,353 522,235,671 (12,760,808) - 511,651,363 (44,955,226) 11,857,228,649 11,857,228,649
Adjustment/Restatement - -
Adjusted/Restated Balance as at Shrawan 01, 2079 9,553,909,199 - 1,314,178,097 12,970,353 522,235,671 (12,760,808) - 511,651,363 (44,955,226) 11,857,228,649 - 11,857,228,649
Profit for the year - - - - - - - 176,686,000 - 176,686,000 176,686,000
Actuarial gains/(losses) on defined benefit plans - - - - - - - - - - -
Total Comprehensive Income for the year - - - - - - - 155,321,744 - 155,321,744 155,321,744
Transfer to Reserves during the year - - 35,337,200 526,819 1,808,064,477 (21,364,256) - (1,832,742,875) 10,178,635 - -
Share Issued - - - - - - - - - - -
Cash Dividend Paid - - - - - - - (23,884,773) (23,884,773) (23,884,773)
Other: Acquisition of BFIs - - - - - - - - - -
Seti Finance Ltd. - - - - - - - - - - -
Adjustments during the year - - - - - - - - - - -
Balance at Poush 25, 2079 10,007,719,886 - 1,349,515,297 13,497,172 2,330,300,148 (34,125,064) - (1,643,465,228) (34,776,591) 11,988,665,621 - 11,988,665,621

Consolidated Statement of Cash Flows
GROUP BANK
PARTICULARS PERIOD ENDED YEAR ENDED PERIOD ENDED YEAR ENDED
2023 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Interest Received 3,481,774,927 9,287,857,486 3,474,109,419 9,279,402,617
Fee and Other Income Received 175,335,906 563,635,613 173,832,048 552,769,734
Dividend Received
Receipts from Other Operating Activities 74,792,121 243,385,595 71,444,613 248,933,592
Interest Paid (4,312,038,897) (6,930,616,615) (4,321,876,867) (6,945,637,334)
Commissions and Fees Paid (33,049,497) (58,830,027) (31,996,444) (57,978,171)
Cash Payment to Employees (718,017,077) (879,029,949) (714,063,820) (870,936,920)
Other Expenses Paid (278,533,105) (472,315,960) (276,491,900) (468,665,137)
Operating Cash Flows before Changes in Operating (1,609,735,622) 1,754,086,143 (1,625,042,951) 1,737,888,381
Assets and Liabilities

(Increase) Decrease in Operating Assets
Due from Nepal Rastra Bank 862,340,772 5,906,972,603 862,340,772 5,906,972,603
Placement with Banks and Financial Institutions (206,002,863) 927,302,267 (199,002,863) 837,302,267
Other Trading Assets (6,648,414) 79,910,879 - 70,487,403
Loans and Advances to BFIs (152,805,789) 103,454,284 (152,805,789) 103,454,284
Loans and Advances to Customers (4,606,600,175) (10,709,538,747) (4,606,600,175) (10,709,538,747)
Other Assets 1,125,285,178 (283,951,645) 1,126,225,621 (281,139,029)

Increase (Decrease) in Operating Liabilities
Due to Banks and Financials Institutions (632,570,794) (301,144,171) (632,570,794) (301,144,171)
Due to Nepal Rastra Bank (2,237,119,857) 915,485,054 (2,237,119,857) 915,485,054
Deposit from Customers (5,633,120,235) 4,562,775,681 (5,638,466,503) 4,706,298,052
Borrowings 8,376,000,000 - 8,376,000,000 -
Other Liabilities 1,276,496,306 584,761,602 1,277,050,173 478,635,302
Net Cash Flow from Operating Activities before Tax Paid (3,444,481,493) 3,540,113,950 (3,449,992,368) 3,464,701,398
Income Tax Paid (59,610,738) (440,015,896) (52,717,339) (434,976,284)
Net Cash Flow from Operating Activities (3,504,092,231) 3,100,098,054 (3,502,709,707) 3,029,725,114

CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of Investment Securities (116,985,739) (1,714,373,210) (119,155,017) (1,654,044,863)
Receipts from Sale of Investment Securities
Purchase of Property and Equipment (251,254,580) (1,186,382,503) (251,185,645) (1,186,028,109)
Receipts from Sale of Property and Equipment - - - -
Purchase of Intangible Assets (2,940,763) (3,951,179) (2,867,135) (3,361,750)
Purchase of Investment Properties - - - -
Receipts from Sale of Investment Properties - - - -
Interest Received 230,135,327 457,062,257 230,135,327 457,062,257
Dividend Received 9,669,662 48,411,143 9,669,662 48,411,143
Net Cash Used in Investing Activities (131,376,093) (2,399,233,491) (133,402,808) (2,337,961,321)

CASH FLOWS FROM FINANCING ACTIVITIES
Receipts from Issue of Debt Securities - 2,200,000,000 - 2,200,000,000
Repayments of Debt Securities - - - -
Receipts from Issue of Subordinated Liabilities - - - -
Repayments of Subordinated Liabilities - - - -
Receipt from Issue of Shares - - - -
Dividends Paid (23,884,773) (39,841,037) (23,884,773) (27,341,037)
Interest Paid (34,175,342) (4,829,977) (34,175,342) (4,829,977)
Other Receipts/Payments - (139,002) - -
Net Cash from Financing Activities (58,060,115) 2,155,189,984 (58,060,115) 2,167,828,986

Net Increase (Decrease) in Cash and Cash Equivalents (3,693,528,439) 2,856,054,547 (3,694,172,630) 2,859,592,780
Cash and Cash Equivalents at Shrawan 01, 2079 7,922,590,927 5,066,556,039 7,922,304,866 5,062,731,746
Effect of Exchange Rate fluctuations on Cash and Cash 2,107,276 (19,660) 2,107,276 (19,660)
Equivalents Held
Cash and Cash Equivalents at Poush 25, 2079 4,231,169,764 7,922,590,927 4,230,239,511 7,922,304,866


P.L.R.G. Associates
Date: 12 July 2023
Place: Kathmandu
120 k|e' a}+s lnld6]8

122 k|e' a}+s lnld6]8
124 k|e' a}+s lnld6]8
Prabhu Capital Limited
Statement of Financial Position
As on 31 Ashad 2080
Amount in NPR
NOTE ASHAD 2080 ASHAD 2079

Assets
Cash and Cash Equivalents 4.1 68,389,181 268,434,308
Financial Investments - FVT PL 4.2 462,669,303 532,135,783
Financial Investments - FVT OCI 4.3 276,261,100 226,261,100
Financial Investments - Amortized Cost 4.4 630,000,000 82,500,000
Other Financial Assets 4.5 395,556,794 83,294,191
Other Assets 4.6 6,167,128 1,760,614
Property & Equipment 4.7 57,487,694 63,075,082
Intangible Assets 4.8 29,634,186 27,568,525
Current Tax Assets 4.9 15,290,066 -
Deferred Tax Assets 4.10 20,442,086 38,097,773
Total Assets 1,961,897,538 1,323,127,376
Liabilities
Due to Public 4.11 382,186,440 89,971,928
Other Financial Liabilities 4.12 273,746,995 88,782,152
Current Tax Liabilities 4.9 - 51,498,679
Deferred Tax Liabilities 4.10 - -
Other Provisions 4.13 14,767,259 2,528,056
Total Liabilities 670,700,694 232,780,815
Equity
Share Capital 4.14 1,200,000,000 1,000,000,000
Share Premium - -
Reserves & Surplus 4.15 91,196,844 90,346,560
Total Equity 1,291,196,844 1,090,346,560
Total Liabilities and Equity 1,961,897,538 1,323,127,376
As per our report of even date,
LP Bhanu Sharma Bhupindra Khattri Rabindra Dhakal

Chairman Director Director
Tribhuban Dhar Tuladhar Dr. Bharat Singh Thapa Naresh Jung Thapa
Director Independent Director Independent Director
Anesh Shrestha Aasis Gauchan CA Suman Acharya

Chief Financial Officer Chief Executive Officer Acharya Suman Associates,
Chartered Accountants
Date: 11 Sep 2023

Place: Kathmandu

Statement of Profit or Loss
As on 31 Ashad 2080
Amount in NPR
NOTE ASHAD 2080 ASHAD 2079

Income
Income from Merchant Banking Activities 4.16 72,498,035 136,091,473
Income from Mutual Fund operations 4.17 27,362,530 21,866,934
Interest Income 4.18 46,690,625 26,256,304
Other Income 4.19 39,461,128 39,335,416
Net gain/(loss) on financial investments- FVT PL 4.20 59,346,869 (212,576,760)
Total Income 245,359,187 10,973,367
Expenses
HR Expenses 4.21 (47,081,947) (27,126,740)
Interest Expenses 4.22 (6,980,361) (4,392,777)
Depreciation on Property and Equipment 4.23 (9,411,140) (7,623,640)
Amortization of Intangible Assets 4.23 (1,309,866) (1,110,447)
Operational Expenses 4.24 (35,065,376) (70,899,885)
Administrative Expenses 4.25 (27,462,115) (27,159,028)
Total Expenses (127,310,806) (138,312,516)
Profit Before Tax from Continuing Operations 118,048,382 (127,339,149)
Income Tax (Expense)/ Income 4.26 (27,910,474) 35,934,745
Net Profit For the Year 90,137,908 (91,404,404)

Statement of other Comprehensive Income
For the year 1 Shrawan 2079 to 31 Ashad 2080
Amount in NPR
ASHAD 2080 ASHAD 2079

Profit for the year 90,137,908 (91,404,404)
Gain/(Loss) on remeasurement of Financial Assets
Actuarial Gain/(loss) on Defined Benefit Plan 1,017,680 (1,953,708)
Other Comprehensive Income / (Loss) before tax 1,017,680 (1,953,708)
Income tax income / (expense) on OCI items (305,304) 586,112
Other Comprehensive Income / (Loss) net of tax 712,376 (1,367,596)
Total Comprehensive Income for the year 90,850,284 (92,772,000)


Date: 11 Sep 2023

Place: Kathmandu
126 k|e' a}+s lnld6]8

Prabhu Capital
For the year 1 Shrawan 2079 to 31 Ashad 2080 Amount in NPR
SHARE CAPITAL RETAINED EARNINGS GENERAL RESERVE OTHER RESERVES CSR RESERVE TOTAL SHAREHOLDERS' FUNDS
Balance as at 31 Ashad 2078 817,070,400 457,484,212 48,847,060 (725,520) 4,328,506 1,327,004,658

Issue of Share Capital 182,929,600 (134,082,540) (48,847,060) - - -
Dividend Declared & Paid - (143,886,097) - - - (143,886,097)
CSR Reserve Created - - - - - -
CSR Expenses Done During The Year - 4,328,506 - - (4,328,506) -
Transfer to General Reserve - - - - - -
Net profit/(loss) for the year - (91,404,404) - (1,367,596) - (92,772,000)
Tax Component on OCI item - - - - - -
Transfers during the year - - - - - -
Balance as at 32 Ashad 2079 1,000,000,000 92,439,676 - (2,093,116) - 1,090,346,560
Issue of Share Capital 200,000,000 - - - - 200,000,000
Dividend Declared & Paid - (90,000,000) - - - (90,000,000)
CSR Reserve Created - (901,379) - 901,379 -
CSR Expenses Done During The Year - 901,379 - (901,379) -
Transfer to General Reserve - (9,013,791) 9,013,791 - - -
Net profit for the year - 90,137,908 - 712,376 - 90,850,284
Tax Component on OCI item - - - - - -
Transfers during the year - - - - - -
Balance as at 31 Ashad 2080 1,200,000,000 83,563,793 9,013,791 (1,380,740) - 1,291,196,844
Notes 1-5 form integral part of Financial Statement As per our report of even date,


Date: 11 Sep 2023

Place: Kathmandu
Statement of Cash Flows
For the year 1 Shrawan 2079 to 31 Ashad 2080
Amount in NPR
ASHAD 2080 ASHAD 2079

(a) Cash Flow from Operating Activities 208,449,874 79,410,444
1. Cash Received from Income 204,719,018 35,646,990
1.1 Income from Merchant Banking Operation 72,498,035 136,091,473
1.2 Income from Mutual Fund Operation 27,362,530 21,866,934
1.3 Interest Income 46,690,625 26,256,304
1.4 Other Income 58,167,827 (148,567,721)
2. Cash Payment (124,742,482) (90,787,786)
2.1. Personnel Expenses (32,947,780) (29,080,448)
2.2. Operational Expenses (35,065,376) (70,899,885)
2.2. Other Operating Expenses (27,462,115) (27,159,028)
2.3. Interest Expenses (1,051,433) (169,283)
2.4. Income Tax (Expense)/Income (28,215,778) 36,520,857
Cash Flow before changes in Working Capital 79,976,536 (55,140,796)

(Increase)/Decrease in Current Assets (126,465,558) 488,427,388
1. (Increase)/Decrease in Financial Investments- FVT PL 229,860,320 592,028,549
2. (Increase)/Decrease in Financial Investments - FVT OCI (50,000,000) (50,000,000)
3. (Increase)/Decrease in Other Financial Assets (317,180,410) (27,862,959)
4. (Increase)/Decrease in Other Assets 10,854,532 (25,738,203)

Increase/(Decrease) in Current Liabilities 254,938,896 (353,876,148)
1. Increase/(Decrease) in Public Dues 292,206,032 3,522,020
2. Increase/(Decrease) in Other Financial Liabilities 15,108,828 (246,356,640)
3. Increase/(Decrease) in Other Tax Liabilities (51,498,679) 51,498,679
4. Increase/(Decrease) in Deferred Tax Liabilities - (87,140,225)
5. Increase/(Decrease) in Other Provision (877,285) (75,399,983)

(b) Cash Flow from Investment Activities (504,616,634) 167,740,382
1. (Increase)/Decrease in HTM Investment (502,500,000) 235,000,000
2. Purchase of Fixed Assets (2,116,634) (68,627,332)
3. Proceeds from sale of Fixed Assets - 1,367,714

(c) Cash Flow from Financing Activities 76,252,325 (118,891,083)
1. Increase/(Decrease) in Share Capital - -
2. Share Premium - -
3. Payment of Dividend (90,000,000) (143,886,097)
4. Borrowing 166,252,325 24,995,014
(d) Net increase/(decrease) in cash and cash equivalents (219,914,435) 128,259,742

(e) Cash and cash equivalents at the beginning of the year 268,434,308 140,174,566
(f) Cash and Cash Equivalents from CCML 19,869,308 -
(G) Cash and cash equivalents at the end of the year 68,389,181 268,434,308


Date: 11 Sep 2023

Place: Kathmandu
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130 k|e' a}+s lnld6]8
Prabhu Stock Market Limited
Statement of Financial Position
As on Ashad 31, 2080 (July 16, 2023)
Amount in NPR
PARTICULARS SCHEDULES AS ON AS ON
ASHAD 31, 2080 ASHAD 32, 2079
(JULY 16, 2023) (NRS) (JULY 16, 2022) (NRS)
Assets:
Non Current Assets:
Fixed Assets:
Gross Block - -
Less: Accumulated Depreciation - -
Net Block - -
Investments 1 187,000,000.00 114,500,000.00
Total Non-Current Assets 187,000,000.00 114,500,000.00
Current Assets:
Sundry Debtors - -
Cash & Bank Balances 2 44,070,322.60 4,655,453.94
Advances & Deposits 3 4,475,045.99 1,817,465.97
Total Current Assets 48,545,368.59 6,472,919.91
Total Assets 235,545,368.59 120,972,919.91
Equity & Liabilities:
Equity:
Shareholders' Fund:
Share Capital 4 200,000,000.00 100,000,000.00
Reserves & Surplus:
Profit or Loss Statement Balance 5 30,273,238.59 18,232,552.60
Total Equity 230,273,238.59 118,232,552.60
Liabilities:
Current Liabilities:
Trade, Other Payable and Provision 6 5,272,130.00 2,740,367.31
5,272,130.00 2,740,367.31
Total Equity & Liabilities 235,545,368.59 120,972,919.91
Significant Accounting Policies & 10
Notes to the Accounts
For & on behalf of the Board As per our attached report of even date
Chief Executive Officer Chairman P.K. Swarnkar, FCA

Partner
Director Director B.K. Agrawal & Co.
Date: 2080/06/29
Place: Kathmandu

Statement of Profit or Loss
For the year ended Ashad 31, 2080 (July 16, 2023) Amount in NPR
ASHAD 31, 2080 ASHAD 32, 2079
(JULY 16, 2023) (NRS) (JULY 16, 2022) (NRS)
Revenue from Operations:

Income from Services - -
Other Income 7 19,033,642.49 9,056,477.71
Total Revenue 19,033,642.49 9,056,477.71
Less: Expenditure
Cost of Service - -
Administrative Expenses 8 1,766,026.50 34,920.00
Total Expenditure 1,766,026.50 34,920.00
Profit/(Loss) before tax for the year 17,267,615.99 9,021,557.71
Less:
Income Tax 5,226,930.00 2,706,467.31
Deferred Tax - -
Net Profit / (Loss) after Tax 12,040,685.99 6,315,090.40
Significant Accounting Policies & 10
Notes to the Accounts

Statement Of Changes In Equity
For the year ended Ashad 31, 2080 (July 16, 2023) Amount in NPR
PARTICULARS SHARE CAPITAL SHARE PREMIUM PROFIT OR LOSS ACCOUNT OTHER RESERVES NET WORTH
Opening Balance 100,000,000.00 - 18,232,552.60 - 118,232,552.60

Prior Period Items - - - - -
Change in Accounting Policies - - - - -
Restated Balance as at 100,000,000.00 - 18,232,552.60 - 118,232,552.60
Ashad 32, 2079
Surplus on revaluation of Properties - - - - -
Net profit for the period (After Tax) - - 12,040,685.99 - 12,040,685.99
Transfer to Other Reserve & Surplus - - - - -
Dividend Distribution - - - -
Issued & Paid Up Share Capital 100,000,000.00 - - - 100,000,000.00
Balance as at Ashad 31, 2080 200,000,000.00 - 30,273,238.59 - 230,273,238.59

Partner
Date: 2080/06/29
Place: Kathmandu
132 k|e' a}+s lnld6]8

Statement of Cash Flows
For the year ended Ashad 31, 2080 (July 16, 2023)
Amount in NPR
ASHAD 31, 2080 ASHAD 32, 2079
(JULY 16, 2023) (NRS) (JULY 16, 2022) (NRS)
A. Cash Flow From Operating Activities:

Net Profit/(Loss) for the Year 12,040,685.99 6,315,090.40
Adjustment for :
Add: Provision for Tax 5,226,930.00 2,706,467.31
Add: Depreciation - -
Add: Interest Expenses - -
Cash Flow before changes in W/C 17,267,615.99 9,021,557.71
Changes in Working Capital
Decrease/(Increase) in Sundry Debtors - -
Decrease/(Increase) in Advances & Deposits (2,657,580.02) 576,446.23
Sundry Creditors & Other Payables (2,695,167.31) (1,878,783.00)
Net Cash Flow From Operation 11,914,868.66 7,719,220.94
Less: Interest Paid - -
Net Cash Flow From Operating Activities 11,914,868.66 7,719,220.94
B. Cash Flow From Investing Activities:
Purchase of Investments (72,500,000.00) (12,500,000.00)
Net Cash Flow From Investing Activities (72,500,000.00) (12,500,000.00)
C. Cash Flow From Financing Activities;
Increase/(Decrease) in Capital 100,000,000.00 -
Net Cash Flow From Financing Activities 100,000,000.00 -
Total Cash Flow from All Activities (A+B+C) 39,414,868.66 (4,780,779.06)
Opening Cash & Bank Balances 4,655,453.94 9,436,233.00
Closing Cash & Bank Balances 44,070,322.60 4,655,453.94

Partner
Date: 2080/06/29
Place: Kathmandu

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142 k|e' a}+s lnld6]8

NOTES

NOTES
144 k|e' a}+s lnld6]8

Management Team
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Prabhu Bank
Babarmahal, Kathmandu,
Post Box No: 19441
Phone: +977 1 4788500
Fax: +977 1 4780588,
Email: info@prabhubank.com
www.prabhubank.com
Toll Free No.: 16600107777
Swift Code: PRVUNPKA
146 k|e' a}+s lnld6]8

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@@ cf}+ jflif{s k|ltj]bg 1

lnnf k|sfz l;6f}nf

2 k|e' a}+s lnld6]8

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

s= cfly{s tyf a}+ls· If]qsf kl/;"rsx? M

@= b]zsf] cfly{s cj:yf M

O= j}b]lzs Jofkf/, ljk|]if0f cfk|jfx, rfn' vftf tyf zf]wfgfGt/ l:ylt M

@@ cf}+ jflif{s k|ltj]bg 3

rfn' vftf tyf zf]wfgfGt/ l:ylt M

O{= ljb]zL ljlgdo ;l~rlt M

pm= shf{ tyf ;fk6 M

4 k|e' a}+s lnld6]8

6 k|e' a}+s lnld6]8

$= a}+ssf] efjL of]hgf tyf sfo{qmdx? lgDgfg';f/ /x]sf 5g M

cf=j=@)&(÷)*) df a}+sn] ;"rgf k|ljlwsf] lj:tf/sf nflu lgDglnlvt yk sfo{x? u/]sf] 5 .

@@ cf}+ jflif{s k|ltj]bg 7

&= sDkgLsf] cf}Bf]lus / Joj;flos ;DaGw M

*= ;+:yfut ;fdflhs pQ/bfloTj M

8 k|e' a}+s lnld6]8

!= >L lnnf k|sfz l;6f}nf -:jtGq ;~rfns_ cWoIf

@@ cf}+ jflif{s k|ltj]bg 9

!@=$ ;DklQ z'4Ls/0f lgjf/0f ;DaGwL ;ldlt M

!@=% dh{/÷PlSjlh;g -k|flKt_ ;ldlt M

!#= u'gf;f] / ;'g'jfO{ M

10 k|e' a}+s lnld6]8

;~rfns ;ldltsf] tkm{af6,

/d]z l;+x v8\sf lnnf k|sfz l;6f}nf

@@ cf}+ jflif{s k|ltj]bg 11

12 k|e' a}+s lnld6]8

l;=g+= Gffd, y/ kb z]o/ ;+Vof

!= >L lnnf k|sfz l;6f}nf cWoIf #,^$$

@@ cf}+ jflif{s k|ltj]bg 13

cf=sfo{sf/L k|d'v tyf cGo kbflwsf/Lx? M

!= tna÷eQf @(,^*% @,(),(&(

# sfo{sf/L txsf sd{rf/Lx? M

;~rfns ;ldltsf] tkm{af6,

/d]z l;+x v8\sf lnnf k|sfz l;6f}nf

14 k|e' a}+s lnld6]8

!= ;~rfns ;ldltsf] k|ltj]bg M jflif{s k|ltj]bgdf ;+nUg ul/Psf] .

k|yd q}df; -c;f]h d;fGt 2079_ 234.90 193.20 207 18,323 65

^= ;d:of tyf r'gf}tL M

afx\o ;d:of tyf r'gf}tLM

;d:of tyf r'gf}tL ;fdgf ug{ Joj:yfkgn] cjnDag u/]sf] /0fgLltM

@@ cf}+ jflif{s k|ltj]bg 15

16 k|e' a}+s lnld6]8