g]kfn /fi6 a}+saf6 Ohfhtkqk|fKt

3 ju{sf
n3'ljQ ljQLo ;+:yfx?nfO{
hf/L ul/Psf]

lgb]{zg @)&@
-o; cl3 hf/L lgb]{zg, @)&! / ;f] kZrft\ ldlt @)&@ c;f/ d;fGt;Dd hf/L ePsf
kl/kqlgb]{zgdfu{bz{g
;d]tnfO{ ;dfj]z u/L kl/dfh{g ul/Psf]_

g]kfn /fi6 a}+s

s]Gb|Lo sfof{no

a}+s tyf ljQLo ;+:yf lgodg ljefu

@)&@ ;fpg

ljifo;"rL
lgb]{zg g+=

ljifo

k[i7 ;+Vof

1=

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

2=

shf{ ;fk^sf] juL{s/)f / shf{ gf]S;fgL Joj:yf

3=

shf{ ;fk^ nufgLsf ;Ldf

4=

n]vf gLlt tyf ljQLo ljj/)fx?sf] (f+rf ;DaGwL Joj:yf

5=

hf]lvd juL{s/)f ;DaGwL Joj:yf

10

6=

;+:yfut ;"zf;g ;DaGwL Joj:yf

11

7=

;"kl/j]IfsLo lgb]{zg nfu' ug]{ sfo{ tflnsf ;DaGwL Joj:yf

20

8=

nufgL ;DaGwL Joj:yf

21

9=

tYof ljj/)f ;DaGwL Joj:yf

22

10=

;+:yfks z]o/ gfd;f/L jf v/LblaqmL jf xs x:tfGt/)f ;DaGwL Joj:yf

23

11=

n#"ljQ ljQLo ;+:yfnfO{ ;xljQLos/)f ;DaGwL Joj:yf nfu" x"g] %}g

29

12=

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

29

13= clgjfo{ df}Hbfta}wflgs t/ntf ;DaGwL Joj:yf

30

14=

zfvfsfof{no ;DaGwL Joj:yf

32

15=

Aofhb/ ;DaGwL Joj:yf

33

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

34

17=

ljkGg ju{ cGtu{t k|fKt shf{ ;DaGwL Joj:yf

35

18=

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

35

19=

u|fxs klxrfg ;DaGwL Joj:yf

37

20= n#"ljQ ljQLo ;+:yfsf] ;xfos sDkgL ;DaGwL s"g} Joj:yf gePsf]

37

21=

On]S^f]lgs dfWodaf^ x"g] a}ls -O{a}ls_ ;]jf ;DaGwL Joj:yf

37

22=

ljljw Joj:yf

37

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

42

g]kfn /fi6 a}+s

s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
o; a}+saf6 Ohfhtkqk|fKt 3 ju{sf n3'ljQ ljQLo ;+:yf -o; kl5 n3'ljQ ljQLo ;+:yf elgPsf]_ sf] nflu
g]kfn /fi6 a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 .
1=

Go"gtd k"hLsf]if tyf r"Qmf k"hL ;DaGwL Joj:yf

n3'ljQ ljQLo ;+:Yffn] cfgf] hf]lvd efl/t ;DklQsf] cfwf/df k|fylds k'FhL $=)) k|ltzt / s'n
k'FhLsf]if *=)) k|ltzt sfod ug'{ kg]{5 . k'FhLsf]if eGgfn] k|fylds k'FhL / k'/s k'FhLsf] of]u ;Demg'
kb{5 .
!=!= b]xfosf zLif{sx?df /x]sf] /sd k|fylds k'FhLdf ;dfj]zu0fgf x'g]5 M
-s_ r'Qmf k'FhL -;fwf/0f z]o/_
-v_ k|:tfljt jf]g; z]o/
-u_ z]o/ lk|ldod
-3_ lkmtf{ gx'g] cu|flwsf/ z]o/ (Irredeemable Preference Share)
-_ ;fwf/0f hu]8f sf]if
-r_ ;l~rt gfkmfgf]S;fg
-5_ k'FhL lkmtf{ hu]8f sf]if (Capital Redemption Reserve)
-h_ k'FhL ;dfof]hg sf]if
-em_ sN; Og P8\efG;
-`_ cGo :jtGq sf]if
!=@= k|fylds k'FhL u0fgf ubf{ b]xfosf zLif{sx?df /x]sf] /sd 36fpg' kg{]5 M
-s_ Voflt (Goodwill),
-v_ :yug s/ ;DklQ (Deferred Tax Assets),
-v_ o; a}+sn] tf]s]sf] ;LdfeGbf a9L x'g] u/L ;+ul7t ;+:yfsf] z]o/ tyf ;'/If0fkqx?df nufgL u/]sf]]
/sd,
-u_ cfgf] ljQLo :jfy{ ePsf ;+ul7t ;+:yfx?sf] z]o/ tyf ;'/If0fkqdf u/]sf] ;Dk"0f{ nufgL /sd,
-3_ cjf:tljs ;DklQ (Fictitious assets)
o; k|of]hgsf] nflu cg';Gwfg, ljsf; tyf sDKo"6/ ;6j]o/ afx]ssf cGo cjf:tljs vr{
;Demg' k5{ .
-_ k|rlnt P]g tyf sfg'gn] k|ltaGw u/]sf JolQm tyf ;d'xnfO{ k|bfg u/]sf] shf{ tyf ;'ljwf .
-r_ o; a}+ssf] lgb]{zg kfngf gu/L :jMk|of]hgsf nflu 3/hUuf vl/b u/]sf] /sd .
!=# k|fylds k'FhLeGbf a9L ;dfj]z ug{ gkfOg] u/L k'/s k'FhLdf lgDg zLif{sx? cGtu{t /x]sf /sdx?
;dfj]z ug'{ kg]{5 M
-s_
;fdfGo shf{ gf]S;fgL Joj:yf
o; zLif{s cGtu{t c;n shf{sf] lgldQ Joj:yf ul/Psf] /sd ;dfj]z ug'{ kg]{5 .
c;n ;lxt cGo shf{sf nflu o; a}+saf6 tf]lsPsf] cg'kfteGbf a9L shf{ gf]S;fgL Joj:yf
u/]sf] v08df To:tf] cltl/Qm shf{ gf]S;fgL Joj:yf u/]sf] k'/} /sd ;dfj]z ug{ ;lsg] 5 .
t/, pko{Q
' m zLif{sx?df /x]sf] s'n /sd a}+ssf] s'n hf]lvd efl/t ;DklQsf] !=@% k|ltzt
eGbf a9L x'g] u/L k'/s k'FhLdf ;dfj]z ug{ kfOg] 5}g .
-v_
;DklQ k'gd"{Nofg sf]if
k'/s k'FhL u0fgf ubf{ ;DklQ k'gd"{Nofg sf]if jfktsf] /sd ;d]t ;dfj]z u/L lgl:sPsf] s'n
k'/s k'FhLsf] @ k|ltzt;Dd u0fgf ug{ kfOg] 5 . o; sf]ifdf /x]sf] /sd jf s'n k'/s k'FhLsf]
@ k|ltztdWo] h'g sd x'G5 ;f]xL /sd dfq ;dfj]z ug'{ kg]{5 .
-u_
xfOla|8 k'FhL pks/0fx? (Hybrid Capital Instruments)
1

-3_

-_
-r_

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

-!_
ljgf ;'/If0f, k"0f{ r'Qmf x'g], e'QmfgL lbg] k|fyldstf qmddf lgIf]kstf{ / ;fx'x?eGbf
k5fl8 dfq e'QmfgL kfpg ;Sg] tyf 3f6fdf ;d]t ;xefuL x'g] jf ;fwf/0f k'FhLdf
kl/0ft ug{ ;Sg] jf g;Sg] u/L hf/L u/]sf ;'/If0fkqx? .
-@_
o; a}+sn] :jLs[lt lbPdf afx]s wf/sn] cfgf] OR5f cg'?k e'QmfgL k|fKt ug{ g;Sg]
u/L hf/L u/]sf pks/0fx? .
t/, s'g} Ps Ohfhtkqk|fKt ;+:yfn] hf/L u/]sf] xfOla|8 k'FhL pks/0fx? (Hybrid Capital
Instruments_ cGo Ohfhtkqk|fKt ;+:yfn] wf/0f -vl/b_ ug{ kfpg] 5}g .
;'/If0f g/flvPsf] ;xfos cfjlws C0f (Subordinated Term Debt)
% jif{eGbf a9L e'QmfgL cjlw ePsf], lgIf]kstf{x?eGbf k5fl8 dfq e'QmfgL kfpg] u/L s'g} klg
;'/If0f g/fvL hf/L u/]sf] C0fkqx? / ;Lldt e'QmfgL cjlw ePsfcjlw tf]lsPsf lkmtf{ x'g
;Sg] cu|flwsf/ z]o/x? o; cGtu{t ;dfj]z x'g]5g\ . oL pks/0fx?sf] 36\bf] d"NonfO{ hgfpg
n3'ljQ ljQLo ;+:yfn] o:tf pks/0fx?sf] d"Nodf kl5Nnf] % jif{b]lv slDtdf aL; k|ltztn]
36fpb} n}hfg' kg]{5 . s'g} n3'ljQ ljQLo ;+:yfn] nfdf] cjlwkl5 jf ljleGg r/0fx?df
;fwf/0f z]o/df kl/0ft x'g] jf tf]lsPsf zt{x? k'/f u/]/ dfq lkmtf{ x'g] zt{df o:tf] pks/0f
hf/L u/]sf] cj:yfdf ;fwf/0f z]o/df kl/0ft ePsf] /sd r'Qmf k'FhLdf / z]o/df kl/0ft
gePsf] /sd o; cGtu{t /fvL k'/s k'FhLdf u0fgf ug{ ;lsg]5 .
t/, o:tf pks/0fx? hf/L ubf{ cfgf] k|fylds k'FhLsf] krf; k|ltzteGbf a9L /sd p7fpg
kfOg] 5}g .
nufgL ;dfof]hg sf]if
lgb]{zg g+= * cGtu{t v8f ePsf] nufgL ;dfof]hg sf]ifsf] /sd k'/s k'FhL afkt u0fgf ug{
;lsg]5 .
;6xL ;dLs/0f sf]if
ljb]zL ljlgdosf] df}Hbft x'g] n3'ljQ ljQLo ;+:yfn] sfod u/]sf] ;6xL ;dLs/0f sf]ifsf]
/sd k'/s k'FhL k|of]hgsf nflu u0fgf ug{ ;lsg]5 .

!=$ k'FhLsf]if u0fgf ug]{ k|of]hgsf] nflu ;DklQnfO{ lgDgfg';f/ ljefhg u/L 5'f5'} hf]lvd ef/ k|bfg ul/Psf]
5 . ;DklQ zLif{ssf] /sdnfO{ ef/ lbOPsf] k|ltztn] u'0fg u/L s'n hf]lvd efl/t ;DklQsf] of]u lgsfNg'
kg]{5 .
-s_ jf;nft leqsf ;DklQx?df hf]lvd ef/M
jf;nftleqsf zLif{s
hf]lvd ef/ -k|ltzt_
0
gub df}Hbft
0
g]kfn /fi6 a}+sdf /x]sf] df}Hbft
0
g]kfn ;/sf/sf] ;'/If0fkqdf ul/Psf] nufgL
0
g]kfn /fi6 a}+ssf] C0fkqdf u/]sf]] nufgL
0
cfg} d'2tL /l;bsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] d'2tL /l;b lwtf] shf{
0
;/sf/L ;'/If0fkqsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] shf{
0
;/sf/L ;'/If0fkqsf] kfpg' kg]{ Aofh /sd (Accrued Interest)
20
a}+sljQLo ;+:yfx?df /x]sf] df}Hbftd'2tL /l;bsf] bfjL (Claims)*
20
dfu]sf] avt k|fKt x'g] /sd (Money at Call)
20
cGt/ a}+s;+:yf ;fk6L
100
z]o/, l8j]~r/ Pjd\ aG8df ePsf] nufgL
100
cGo nufgLx?
100
shf{, ;fk6 -s'n /sd_**
100
l:y/ ;DklQx?
100
kfpg' kg]{ cGo v'b Aofh /sd -s'n kfpg' kg]{ Aofh ;/s./L C0fkq tyf jrt kqsf]
Aofh Aofh d'NtjL_
100
u}/ a}ls ;DklQ
100
cGo ;a} ;DklQx? -v'b clu|d s/ bflvnf jfx]s_
* PsxKtfsf] clu|d ;"rgfdf lkmtf{ lng ;lsg] u/L :jb]zL a}+s tyf ljQLo ;+:yfdf n3'ljQ ljQLo ;+:yfx?n]
/fv]sf] tLg dlxgf jf ;f] eGbf a9L cjlwsf d'2tL lgIf]k . o; k|of]hgsf] nflu lgIf]k /fVg] ;doeGbf 7Ls

cl3Nnf] qodf;sf] k'FhL kof{Kttf -Capital Adequacy_ sf] cfwf/df tf]lsPsf] k'FhL kof{Kttf sfod u/]sf a}+s
tyf ljQLo ;+:yfdf /flvPsf] d'2tL lgIf]knfO{ dfq dfGotf lbOg]5 .
** d'2tL /l;b, g]kfn /fi6 a}+s C0fkq / ;/sf/L ;'/If0fkqsf] lwtf]df k|jflxt shf{ / cGt/f{li6o >]l0fs[t a}+ssf]
hdfgtdf k|bfg ul/Psf] shf{ afx]s .

-v_ jf;nft aflx/sf] sf/f]jf/df hf]lvd ef/

jf;nft aflx/sf sf/f]jf/x?

hf]lvd ef/ -k|ltzt_

!))
!))
!))
!))
!))
@))
@))

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

!=%

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

k'FhLsf]if cg'kftsf] lgwf{/0f lgDgfg';f/ ug'{ kg]{5 .
-s_ k|fylds k'FhL cg'kft

-v_ k'FhLsf]if cg'kft

hf]lvd efl/t ;DklQsf] of]u

k|fylds k'FhL
hf]lvd efl/t ;DklQsf] of]u
k|fylds k'FhL k'/s k'FhL
hf]lvd efl/t ;DklQsf] of]u

!))
!))

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

s'n hf]lvd efl/t sf/f]af/

!=^

n3'ljQ ljQLo ;+:yfx?n] h'g;'s} avt klg tf]lsPsf] cg'kftdf Go'gtd k'FhLsf]if sfod ug'{ kg]{5 .
k|To]s dlxgfsf] d;fGtsf] ljQLo ljj/0fx?sf] cfwf/df ;+nUg lgb]{zg kmf=g+= !=! / !=@ adf]lhd
k'FhLsf]if ;DaGwL ljj/0fx? tof/ u/L cfGtl/s n]vfkl/Ifsaf6 k|dfl0ft u/fO{ o; a}+ssf] a}+s tyf
ljQLo ;+:yf lgodg ljefu tyf n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf k|To]s dlxgf ;dfKt ePsf]
ldltn] Ps dlxgf leq k7fO{ ;Sg' kg]{5 . sy+sbflrt dfl;s ?kdf cfGtl/s n]vfk/LIf0f u/fP/ k]z
ug{ g;s]df dfl;s ljj/0fdf ;f] Joxf]/f v'nfpg' kg]{5 . t/, qodf;sf] cGTosf] ljj/0f eg]
clgjfo{?kdf cfGtl/s n]vfkl/Ifsaf6 k|dfl0ft u/fP/ g} k]z ug'{ kg]{5 .
!=&
k'FhLsf]if kof{Kt gePsf n3'ljQ ljQLo ;+:yfx?sf] Joj;flos cj:yfaf/] hfgsf/L lng o; a}+sn]
cfjZos 7fg]df d"Nofg n]vfk/LIf0f -Due Diligence Audit_ u/fpg ;Sg]5 / ;f] jfkt nfUg] vr{
;DalGwt ;+:yfn] g} e'StfgL ug'{ kg]{5 .
!=* k'FhLsf]if ;DaGwL lgb]{zgx?sf] kfngf gePdf b]xfo adf]lhdsf] sf/jfxL x'g]5M
-s_ tf]lsPsf] cg'kftdf k'FhLsf]if sfod ug{ g;s]df k}+tL; lbgleq k'FhLsf]if sfod /xg g;s]sf] sf/0f
tyf k'FhLsf]if kof{Kt agfpg tof/ u/]sf] k'FhL of]hgf jf sfo{qmd ;~rfns ;ldltn] o; a}+s
;dIf k]z ug'{ kg]{5 . o;/L k]z ul/Psf] k|:tfljt of]hgf jf sfo{qmddf o; a}+sn] tf]s]sf]
cjlwleq k'FhLsf]if sfod ul/;Sg' kg]{ u/L lgb]{zg lbg ;Sg]5 . k'FhLsf]if kof{Kt gePsf] cj:yfdf
nfefFz tyf jf]g; z]o/ ljt/0f ug{ kfOg] 5}g .
-v_ s'g} cfly{s jif{sf] aLrsf] s'g} cjlwdf tf]lsPsf] cg'kftdf Go'gtd k'FhLsf]if sfod ug{ g;s]sf]
ePtfklg ;f]xL cfly{s jif{sf] cGTodf tf]lsPsf] cg'kftdf Go'gtd k'FhLsf]if sfod ePsf] cfwf/df
gub nfefFz tyf af]g; z]o/ ljt/0f ug{ kfOg] 5}g . of] Joj:yfn] ;f] cfly{s jif{sf] cGTodf jfx\o
n]vfkl/Ifsaf6 k|dfl0ft ljQLo ljj/0faf6 tf]lsPsf] cg'kftdf Go'gtd k'FhLsf]if sfod ePsf]
cfwf/df :jLs[t k'FhL of]hgf cg';f/sf] af]g; z]o/ 3f]if0ffljt/0f ug{ afwf kg]{ 5}g .
!=(
Go'gtd r'Qmf k'FhL ;DjGwdf
a}+sljQLo ;+:yf ;+:yfkgf Pjd\ ljQLo sf/f]jf/ ug]{ Ohfhtkq ;DaGwL gLltut Pjd\ k|s[ofut
Joj:yf, @)^# df ul/Psf] Joj:yf cg';f/ n3'ljQ ljQLo ;+:yfsf] Go'gtd r'Qmf k'FhL b]xfo adf]lhd
x'g'kg]{ 5 .
3

/fli6o:t/
?= !) s/f]8
*
#
#

2=

If]qLo:t/*
?= ^ s/f]8 #

$!) lhNnf*
?= @ s/f]8 c/

!# lhNnf*
?= ! s/f]8

sf7df8f}+ pkTosf afx]s . o:tf n3'ljQ ljQLo ;+:yfx?sf] sfo{ If]qkl/of]hgf tf]lsPsf lhNnfx?df ;Lldt /xg] .
kxf8L If]qsf yk % lhNnfdf ;d]t .
ljsf; If]qleq ;~rfng x'g] .

shf{ ;fk^sf] juL{s/)f / shf{ gf]S;fgL Joj:yf

@=! n3'ljQ ljQLo ;+:yfn] k|jfx u/]sf] shf{;fk6sf] ;fFjf jf Aofh e'StfgL x'g' kg]{ efvf gf3]sf] cjlwsf
cfwf/df ;Dk"0f{ shf{ ;fk6nfO{ b]xfo adf]lhd juL{s/0f ug'{ kg]{5 .
-s_
c;n (Pass)
M efvf ggf3]sf / # dlxgf;Dd efvf gf3]sf shf{;fk6 .
-v_
sd;n (Sub-standard) M # dlxgfb]lv a9Ldf ^ dlxgf;Dd efvf gf3]sf shf{;fk6 .
-u_
z+sf:kb (Doubtful) M ^ dlxgfb]lv a9Ldf ! jif{;Dd efvf gf3]sf shf{;fk6 .
-3_
v/fj (Loss)
M ! jif{eGbf a9L cjlwn] efvf gf3]sf shf{;fk6 .
@=@ o; lgb]{zg adf]lhd juL{s/0f ul/Psf shf{ ;fk6Lsf] nflu aSof}tf ;fFjf /sdsf] cfwf/df b]xfo adf]lhd
shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 M
shf{ juL{s/0f
Go'gtd shf{ gf]S;fgL Joj:yf
-s_
c;n
! k|ltzt
-v_
sd;n
@% k|ltzt
-u_
z+sf:kb
%) k|ltzt
-3_
v/fj
!)) k|ltzt
t/, ;'/If0f ul/Psf shf{x?sf] xsdf o; pka'Fbfdf pNn]v ul/Psf] Joj:yfsf] kRrL; k|ltzt dfq
shf{ gf]S;fgL Joj:yf sfod u/] k'Ug] 5 .
l6Kk0fLM c;n shf{sf] nflu ul/Psf] shf{ gf]S;fgL Joj:yfnfO{ ;fdfGo shf{ gf]S;fgL Joj:yf (General
Loan Loss Provision) / cGo shf{sf] nflu ul/Psf] shf{ gf]S;fgL
gf]S;fgL Joj:yf (Specific Loan Loss Provision) sf] ?kdf lnOg]] 5 .

Joj:yfnfO{ ljz]if shf{

@=# n3'ljQ ljQLo ;+:yfn] Ps jif{eGbf al9 ;dosf] nflu shf{ k|jfx ubf{ ls:tfaGbLdf e'QmfgL sfod x'g]
u/L k|jfx ug'{kg]{ 5 . t/, Ps jif{eGbf sd cjlwsf] nflu shf{ k|jfx ubf{ ;d]t ls:tfjGbLdf e'QmfgL
sfod x'g] u/L k|jfx ug{ ;lsg] 5 . o;/L ls:tfaGbLdf shf{ k|jfx ul/Psf] xsdf b]xfo adf]lhd shf{
gf]S;fgL Joj:yf sfod ug'{kg]{ 5 .
-s_ ls:tf /sdn] ! jif{eGbf sd cjlwn] efvf gf3]sf] cj:yfdf To:tf] ls:tf /sdnfO{ dfq v/fj
shf{df juL{s/0f u/L shf{ gf]S;fgL Joj:yf sfod ug'{kg]{ 5 . t/, ;+:yfn] ;Dk"0f{ shf{ /sdnfO{ g}
v/fj shf{df juL{s/0f ug{ rfx]df of] Joj:yfn] jfwf k'u]sf] dflgg] 5}g .
-v_ ls:tf /sdn] ! jif{eGbf j9L cjlwn] efvf gf3]sf] cj:yfdf ;Dk"0f{ shf{ /sdnfO{ g} v/fj shf{df
juL{s/0f u/L shf{ gf]S;fgL Joj:yf sfod ug'{kg]{ 5 .
@=$ n3'ljQ ljQLo ;+:yfn] shf{ k|jfx ubf{ Psf3/ kl/jf/sf ;b:osf] gfddf ePsf] lwtf] afx]s cGo
JolQm;+:yfsf] gfddf ePsf] lwtf]df dfq k|jflxt shf{nfO{ o; lgb]{zg adf]lhd juL{s/0f u/L c;n,
sd;n / z+sf:kb shf{df kg]{ eP ;f] ju{df tf]lsPsf] k|ltztsf] cltl/Qm aL; k|ltzt yk shf{
gf]S;fgL Joj:yf sfod ug'{kg]{ 5 .
@=% n3'ljQ ljQLo ;+:yfn] rfx]df dflyNnf] ju{sf] shf{ ;fk6x?nfO{ tNnf] ju{df juL{s/0f ug{ s'g} aGb]h
nufOPsf] 5}g . pbfx/0fsf nflu sd;n shf{nfO{ z+sf:kb jf v/fa shf{df / z+sf:kbnfO{ v/fj
shf{df juL{s/0f ug{ kfOg] 5 .
@=^
v/fj shf{ ;DaGwL yk Joj:yf
efvf gf3]sf] jf ggf3]sf] s'g} klg shf{df b]xfosf] s'g} s}lkmot b]lvPdf To:tf] shf{ tyf ;fk6nfO{ v/fj
shf{df juL{s/0f ug'{ kg]{5 M
-s_ ;'/If0fsf] ahf/ d"Non] shf{sf] ;'/If0f x'g g;Sg] ePdf,
-v_ C0fL 6f6 kN6]df jf 6f6 kN6]sf] 3f]if0ff ePdf,
-u_ C0fL x/fPdf jf ufoj ePdf,
-3_ kl/of]hgfJoj;fo ;~rfng x'g] cj:yf g/x]df, kl/of]hgf jf Joj;fo ;~rfngdf gePdf,
-_ C0fL shf{ ;"rgf s]Gb|sf] sfnf];"rLdf /x]sf] hfgsf/L ePsf] cj:yfdf,
4

@=& shf{ gf]S;fgL Joj:yfnfO{ b]xfosf] cj:yf afx]s ;dfof]hg ug{ kfOg] 5}g M
-s_
shf{ ckn]vg ePdf jf
-v_
shf{sf] e'QmfgL ls:tfjGbL jf cf+lzs ?kdf ePdf shf{ juL{s/0f cg'?ksf] shf{ gf]S;fgL
Joj:yf sfod ubf{ e'QmfgL ePsf] xb;Ddsf] shf{ jfkt ul/Psf] shf{ gf]S;fgL Joj:yfnfO{
Write back u/L ;dfof]hg ug{ ;lsg] .
@=* e'QmfgL tflnsf ;DaGwdf
n3'ljQ ljQLo ;+:yfn] shf{ k|jfx ubf{ ;f] sf] ;fFjf Aofh c;'n x'g] e'QmfgL tflnsf C0fLnfO{ pknAw x'g]
Joj:yf ldnfpg' kg]{ 5 . shf{ k|jfx u/]sf] ls:tf c;'nL ;DaGwL sfo{tflnsf lgdf{0f ubf{ ls;fgn]
pTkfbg ug]{ afnL leq\ofpg] ;do jf cfo cfh{g x'g] ;do / shf{sf] ls:tf e'QmfgL ug]{ ;do aLr
;s];Dd tfnd]n ldNg] lsl;dn] To:tf] sfo{ tflnsf lgdf{0f ug'{kg]{ 5 .
@=( n3'ljQ ljQLo ;+:yfn] ls:tfaGbLdf r'Qmf x'g] u/L shf{ k|jfx ubf{ u|]; cjlw lbg] glbg] ;DaGwdf :ki6
Joj:yf u/L nfu' ug'{kg]{ 5 .
@=!) u}/ a}+ls ;DklQsf] gf]S;fgL Joj:yf / lnnfd laqmL ;DaGwdf
-s_ n3'ljQ ljQLo ;+:yfx?n] ;sf/ u/]sf] u}/ a}+ls ;DklQdf ;sf/ u/]s} ldltb]lv zt k|ltzt
gf]S;fgL Joj:yf sfod ug'{ kg]{5 .
-v_ u}/ a}+ls ;DklQ laqmL ePsf] cj:yfdf tTsfn To:tf] ;DklQsf nflu v8f ul/Psf] gf]S;fgL
Joj:yfsf] cfjZos lx;fjldnfg ug{' kg]{5 .
-u_ n3'ljQ ljQLo ;+:yfn] lwtf] ;'/If0fnfO{ u}/ a}+ls+ ;DklQsf] ?kdf ;sf/ ubf{ tyf ;sf/ u/]sf] u}/
a}+ls+ ;DklQ lnnfd laqmL ug]{ ;DaGwdf b]xfo adf]lhd ug'{ kg]{5 M
-!_ cfgf] ;+:yfsf] gfddf /x]sf] u}/ a}+ls ;DklQsf] lnnfd ug'{k"j{ :jtGq d"Nofgstf{af6 d"Nofg
u/fpg' kg]{5 . clwsGo"g d"Nofg u/fpg kfOg] 5}g .
-@_ cfly{s k|zf;g ljlgodfjnLdf lwtf] ;'/If0fu}/ a}+ls+ ;DklQ lnnfd ;DaGwdf kf/bzL{ / :ki6
Joj:yf u/L n3'ljQ ljQLo ;+:yfsf] lxt ;+/If0f x'g] u/L laqmL ug'{ kg]{5 .
-#_ o;/L u}/ a}+ls ;DklQ ;sf/ u/L ln+bf lnnfd x'g g;s]sf] ;'/If0f jfkt /flvPsf] ;Dk"0f{
;DklQnfO{ g} lng' kg]{5, cf+lzs ?kdf dfq lng kfOg] 5}g .
-$_ o;/L ;sf/ u/L lnPsf] ;DklQnfO{ oyf;Dej l56f] laqmL ug'{ kg]{5 . n3'ljQ ljQLo ;+:yfsf]
cfg} k|of]hgnfO{ cfjZos ePdf ;f] sf] pkof]usf nflu ;~rfns ;ldltaf6 :jLs[t u/fO{ o;
a}+snfO{ ;d]t hfgsf/L u/fpg' kg]{5 .
-%_ u}/ j}+ls ;DklQsf] ?kdf n3'ljQ ljQLo ;+:yfn] ;sf/ u/]sf] ;DklQ lwtf] ;'/If0f wgL -u}/
j}+ls ;DklQdf cfpg' cl3sf] wgL_ nfO{ lkmtf{ ubf{ u}/ j}+ls ;DklQ n]vfg ubf{sf] d"Nodf
g36\g] u/L ;DaGwLt ;+:yf / ;DaGwLt ;'/If0f wgLaLrsf] cfk;L jftf{f/f ;DaGwLt ;'/If0f
wgLnfO{ dfq lwtf];'/If0f lkmtf{ ug{ eg] of] lgb]{zgn] jfwf k'ofPsf] dflgg] 5}g .
@=!! lgIf]k /fVg tyf shf{sf] sf/f]jf/ ug{] ;DaGwdf
n3'ljQ ljQLo ;+:yfx?n] a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# afx]s cGo k|rlnt sfg'g adf]lhd
lgIf]k kl/rfng tyf shf{sf] sf/f]jf/ ul//x]sf ;+:yfx?df lgIf]k /fVg tyf shf{sf] sf/f]jf/ ug{ kfOg]
5}g . t/, yf]s shf{ sf/f]jf/ ug]{ n3'ljQ ljQLo ;+:yfsf] xsdf eg] pko{'Qm Joj:yf nfu' x'g] 5}g .
@=!@ lwtf] km's'jf ;DaGwdf
n3'ljQ ljQLo ;+:yfn] cfk'mn] u/]sf] shf{ nufgL adf]lhd c;'n pk/ ug'{ kg]{ ;Dk"0f{ /sd c;'n eO{
;s]kl5 ;'/If0f jfkt /flvPsf] lwtf] tTsfn k'ms'jfsf] nflu ;DaGwLt sfof{nodf n]vL k7fpg' kg]{5 .
@=!# shf{ ;fk6sf] juL{s/0f ljj/0f k7fpg] ;DaGwdf
n3'ljQ ljQLo ;+:yfn] cfly{s jif{sf] c;f]h, k';, r}t / c;f/ d;fGtdf shf{ juL{s/0f u/L ;+nUg
lgb]{zg kmf=g+= @=! cg';f/sf] ljj/0fx? qodf; ;dfKt ePsf] Ps dlxgfleq o; a}+ssf] a}+s tyf ljQLo
;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 . ;fy}, ;DaGwLt n3'ljQ ljQLo
;+:yfn] ;+nUg lgb]{zg kmf=g+= @=@ adf]lhdsf] ljj/0fnfO{ cw{jflif{s ?kdf tof/ u/L /fVg'kg]{ 5 .

3=

shf{ ;fk^ nufgLsf ;Ldf

#=!

yf]s shf{ sf/f]jf/ ug]{ n3'ljQ ljQLo ;+:yfnfO{ b]xfo adf]lhdsf] shf{ ;Ldf sfod ul/Psf] 5 .
yf]s sf/f]jf/ ug]{ n3'ljQ ljQLo ;+:yfn] Pp6} u|fxs, kmd{, sDkgL, ;+:yf jf cfk;L ;DaGw ePsf
u|fxsx?sf] ;d'xnfO{ k|bfg ul/g] shf{sf] ;Ldf k|fylds k'FhLsf] a9Ldf @% k|ltzt sfod ul/Psf] 5 .
o; k|of]hgsf] nflu cfk;L ;DaGw ePsf u|fxsx?sf] ;d'xnfO{ b]xfosf cj:yfdf Pp6} ;d'x dflgg] 5
.;+:yfn] Pp6f u|fxs jf cfk;L ;DaGw ePsf u|fxsx?sf] clen]v cw{jflif{s ?kdf tof/ u/L Ps
dlxgfleq o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu tyf n3'ljQ k|j4{g tyf ;'kl/j]If0f
ljefudf k7fpg' kg]{5 M
-s_ s'g} ;+:yfn] csf]{ ;+:yfsf] kRrL; k|ltzt jf ;f]eGbf a9L z]o/ jf lgoGq0f lnPsf] jf sfod eP
To:tf b'j} ;+:yfx?,
-v_ Ps} ;d'xsf egL cfj4 /x]sf kmd{, ;+:yf jf To:tf ;d'xsf ;b:ox?,
-u_ v08 -v_ adf]lhd Pp6f u|fxsn] csf]{ u|fxs jf ;+:yfnfO{ hdfgt lbPsf] eP To:tf ;+:yfx?,
-3_ Ps cfk;df JolQmut hdfgL lbO{ Cross Guarantee /x]sf] 5 eg] To:tf] hdfgL lbg]lng] JolQmx?,
-_ ;+:yf ;~rfng, lgoGq0f jf Joj:yfkgdf k|ToIf ;+nUg JolQm jf lghsf] Psf3/df a;f]af; u/L cfPsf
jf 5'fleGg ePsf klt jf kTgL, 5f]/f, 5f]/L, wd{k'q, wd{k'qL, afa', cfdf, ;f}t]gL cfdf / cfk"mn]
kfngkf]if0f ug'{ kg]{ bfh', efO, tyf lbbL, alxgL .
v'b|f shf{ sf/f]jf/ ug]{ n3'ljQ ljQLo ;+:yfnfO{ b]xfo adf]lhdsf] shf{ ;Ldf sfod ul/Psf] 5 .

#=@

-s_

ljkGg tyf Go"g cfo ePsf JolQmnfO{ ;fd'lxs hdfgLdf n3' pBd jf Joj;fo ;~rfng ug{ k|lt
;d"x ;b:o a9Ldf Ps nfv ?k}of;Dd n3'shf{ pknJw u/fpg ;lsg] 5 . ljut b'O{ jif{b]lv shf{
pkef]u u/L c;n ju{df k/]sf ;d"x ;b:osf] xsdf o:tf] ;Ldf b'O{ nfv ?k}of sfod ul/Psf] 5 .

-v_ gjLs/0fLo pmhf{ k|ljlw cGtu{t Solar Home Systems /jf

a9Ldf ;fLxhf/ ?k}ofF;Dd n3'shf{ pknJw u/fpg ;lsg] 5 .

Bio-gas

k|of]hgsf] nflu k|lt kl/jf/

-u_ ljkGg tyf Go"g cfo ePsf JolQmnfO{ :jLsf/of]Uo lwtf] lnO{ n3' pBd jf Joj;fo ;~rfng ug{
k|lt ;d"x ;b:o a9Ldf ?= tLg nfv ?k}of;Dd n3'shf{ pknJw u/fpg ;lsg] 5 . ljut b'O{ jif{b]lv
shf{ pkef]u u/L c;n ju{df k/]sf ;d"x ;b:osf] xsdf o:tf] ;Ldf kfFr nfv ?k}of sfod ul/Psf]
5 . a}+s tyf ljQLo ;+:yf gePsf uf=lj=;=x?df n3'ljQ ljQLo ;+:yfx?af6 :jLsf/of]Uo lwtf] lnO{
;d"xdf cfa4 ePsf tyf gePsf JolQmx?nfO{ n3'pBd ;~rfng ug{ ?= % nfv;Dd shf{ k|bfg ug{
;lsg] 5 .
-3_ ;d'xdf cfj4 gePsf ljkGg tyf Go'g cfo ePsf JolQmnfO{ kof{Kt lwtf] lnO{ a9Ldf ?= ;f7L xhf/
;Ddsf] n3'shf{ k|bfg ug{ ;lsg] 5 .
-_ lwtf] lnO{ k|jfx ul/g] ;a} lsl;dsf] shf{ s'n shf{sf] a9Ldf Ps ltxfO{ eGbf a9L x'g x'g] 5}g .
-r_ Psf3/ kl/jf/sf s'g} ;b:on] lnPsf] n3'shf{ pko'Qm sf/0f ;lxt ;f]xL Psf3/ kl/jf/sf cGo
;b:osf] gfddf x:tfGt/0fkl/jt{g ug{ ;lsg] 5 .
-5_ n3'ljQ ljQLo ;+:yfn] Pp6f lwtf]sf cfwf/df PseGbf al9 JolQmnfO{ shf{ k|jfx ug{ kfOg] 5}g .
-h_ n3'ljQ ljQLo ;+:yfx?n] n3'shf{ k|jfx ubf{ ;d'xdf cfj4 u/fpg] Joj:yfnfO{ k|fyldstf lbg] u/L
sfo{ljlw tof/ u/L ;f]sf] k|efjsf/L sfof{Gjog ug]{ u/fpg] Joj:yf ldnfpg' kg]{ 5 .
:ki6Ls/0f
o; pkbkmfsf] k|of]hgsf] nflu n3' pBd eGgfn] !) hgf eGbf sd JolQm sfddf ;+nUg eO{ ;~rflnt x'g]
cfod"ns Joj;fo ;Demg' k5{ .
#=# /fli6o:t/ afx]ssf cGo n3'ljQ ljQLo ;+:yfn] :jLs[t ef}uf]lns sfo{If]q aflx/ shf{ k|jfx ug{ kfOg]
5}g .
6

#=$

clws]lGb|t hf]lvd (Concentration Risk) Go'gLs/0f ug{] Joj:yf

o; a'Fbfdf pNn]v ul/Psf] ;Ldf eGbf a9L shf{ k|bfg u/]df To;af6 pTkGg x'g] clws]lGb|t hf]lvd
vfDgsf] nflu ;LdfeGbf a9L k|bfg ul/Psf] shf{sf] zt k|ltzt yk shf{ gf]S;fgL Joj:yf (Loan Loss
Provision) sfod ug'{ kg]{5 .

4= n]vf gLlt tyf ljQLo ljj/)fx?sf] (f+rf ;DaGwL Joj:yf

$=!
s=

v=

u=

3=

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

n3'ljQ ljQLo ;+:yfx?n] b]xfo adf]lhdsf] dfu{bz{gleq /xL ljQLo ljj/0fx? tof/ ug'{ kg]{5 .
cfly{s jif{sf] kl/efiff
n3'ljQ ljQLo ;+:yfx?n] ;fpg ! ut]b]lv c;f/ d;fGt;Ddsf] cjlwnfO{ cfly{s jif{sf] ?kdf dfGg'
kg]{5 . t/ ;+:yfkgf ePsf] jif{sf] nflu ;+:yfkgf ePsf] ldltb]lv c;f/ d;fGt;Ddsf] cjlwnfO{ cfly{s
jif{ dfGg' kg]{5 .
g]kfn /fi6 a}+sn] tf]s]sf] 9fFrfnfO{ j}wflgs 9fFrf (Statutory Form) sf] ?kdf lng' kg]{
n3'ljQ ljQLo ;+:yfx?n] cfgf] jf;nft / gfkmfgf]S;fg lx;fj, gub k|jfx ljj/0f / cGo cg';"rL
tyf ljj/0fx? o; a}+sn] tf]lslbPsf] 9fFrf / tl/sf cg';f/ tof/ ug'{ kg]{5 . o;k|sf/ tof/ ul/Psf]
ljj/0f ;fntdfd ePsf] % -kfFr_ dlxgfleq n]vfk/LIf0f ;DkGg u/fpg' kg]{5 .
k|rlnt n]vf dfkb08sf] cg'z/0f ug'{ kg]{
o; a}+ssf] lgb]{zgdf tf]lsPs]f cj:Yffdf jfx]s ljQLo ljj/0fx? g]kfn n]vf dfkb08 (NAS) cg';f/
tof/ ug'{ kg]{5 . g]kfn n]vf dfkb08n] ;dfj]z gu/]sf If]qx?df cGt/{fli6o n]vf dfkb08
(IAS/IFRS) nfO{ cfwf/sf] ?kdf lng' kg]{5 .
ljQLo ljj/0fx? k|sfzg ug'{ kg]{
n3'ljQ ljQLo ;+:yfx?n] sfg'gL Joj:yf / tf]lsPsf] cjlwleq n]vfk/LIf0f ;DkGg eO;s]kl5 ;+nUg
lgb]{zg kmf=g+= $=! adf]lhdsf] jf;nft, gfkmfgf]S;fg lx;fj / gub k|jfx ljj/0fsf ;fy} oL ljQLo
ljj/0fx?;Fu ;DaGwLt ;a} cg';"rLx? tyf ljj/0fx? jflif{s k|ltj]bg k'l:tsfdf k|sflzt ug{' kg{]5 .
;fy}, ;j{;fwf/0fsf] hfgsf/Lsf] nflu jf;nft, gfkmfgf]S;fg lx;fj, gub k|jfx ljj/0f / o;
lgb]{zgsf] k'FhLsf]if tflnsf -cg';"rL g+=$=@$$=@$-s__ / k|d'v ;'rsf -cg';"rL g+= $=@%_
cg';f/sf] ljj/0f /fli6o:t/sf ;+:yfsf] xsdf /fli6o:t/ / If]qLo jf lhNnf:t/sf ;+:yfsf] xsdf
If]qLo jf lhNnf:t/sf klqsfdf k|sflzt ug'{ kg]{5 . pko{'Qm ljj/0fx? ;DaGwLt ;+:yfn] cfgf] ;"rgf
kf6Ldf dfq} 6fF:g klg ;lsg]5 .
o; a}+ssf] lgb]{zg adf]lhd o; a}+ssf] ljleGg ljefu tyf sfof{nox?df k]z ug'{ kg]{ ljleGg tYof
kmf/fdx? tyf k|sfzg ug'{ kg]{ u/L tf]lsPsf ljj/0f ;DaGwL cGo s'g} klg lgb]{zgnfO{ o; lgb]{zgn]
afwf k'ofPsf] dflgg] 5}g .
-1_

-2_
-3_

-4_

n#"ljQ ;+:yfx?n] ;Dk')f{ zfvfx?sf] ;d]t sf/f]af/ ;dfj]z u/L jf:tljs PsLs[t ljQLo laj/)f
nufot k|d"v ljQLo kl/;'rsx? -Major Financial Indicators_ sf] ljj/)f x/]s qodf;sf] dlxgf
Joltt ePsf] ldltn] 35 lbgleq /fli^o:t/sf ;+:yfsf] xsdf /fli^o:t/ / If]qLo:t/sf ;+:yfsf]
xsdf If]qLo jf lhNnf:t/sf b}lgs klqsfdf clgjfo{ ?kdf k|sflzt u/L ;f] sf] Ps k|lt a}+s
tyf ljQLo ;+:yf lgodg ljefu / n#"ljQ k|j${g tyf ;"kl/j]If)f ljefunfO{ ;d]t pknAw
u/fpg" kg]{% . -;+nUg g]=/f=a}+s lgb]{zg kmf=g+= 4=2_
n#"ljQ ;+:yfx?n] q}dfl;s ljQLo ljj/)f k|sfzg ubf{ clgjfo{ ?kdf cfGtl/s n]vfkl/Ifsaf^
k|dfl)ft u/fP/ dfq k|sfzg ug{" kg]{% .
x/]s cfly{s jif{sf] cGTodf ;DaGwLt ;+:yfsf] ckl/is[t ljQLo ljj/)f / n]vfk/LIf)f ePsf]
ljQLo laj/)faLr b]lvPsf] cGt/ ;DaGwdf sf/)f v"nfO{ tflnsfs} ?kdf ;+:yfsf] jflif{s
k|ltj]bgsf] cnUu} kfgfdf ;+nUg g]=/f=a}+s cg";'rL 4=29 sf] (f+rfdf k|sflzt ug{" kg{]% .
n#"ljQ ;+:yfx?n] ljQLo ljj/)f k|sflzt ubf{ pQm cjlwsf] sd{rf/L af]g;, cfos/ Joj:yf
nufotsf ;Dk')f{ vr{x?nfO{ ;dfj]z u/]/ dfq k|sflzt ug"{ kg{]% .

-5_

-6_

n#"ljQ ;+:yfx?n] ;j{;fwf/)fsf] hfgsf/Lsf] nflu ckl/is[t ljQLo ljj/)f k|sfzg ubf{
;"kl/j]If)f ug]{ lgsfo tyf jfX\o n]vfkl/Ifsn] yk#^ ug{ lgb]{zg lbPdf kl/is[t ljQLo
ljj/)fdf km/s kg{ ;Sg]% eGg] Joxf]/fsf] km"^gf]^ /fvL k|sfzg ug{" kg]{% .
P]g, gLlt, lgod tyf lgb{]zgdf :ki^ ul/Psf ljifodf ;d]t a}+s Joj:yfkgn] ;dod} ;dfof]hg
gu/L ljQLo ljj/)fdf km/s k/]sf] cj:yfdf ;DaGwLt ;+:yfnfO{ cfjZos sf/afxL ul/g]% .

cfGtl/s k|of]hgsf] lgldQ n]vf /fVg]

o; lgb]{zgn] ;DaGwLt n3'ljQ ljQLo ;+:yfx?sf] cfGtl/s k|of]hgsf] lgldQ tof/ ul/g] cGo n]vf
ljj/0fx?nfO{ afwf k'ofPsf] dflgg] 5}g .
r= g]kfn /fi6 a}+sn] tf]s]sf] 9fFrf / zLif{sdf s'g} kl/jt{g ug{ gkfOg]
jf;nft tyf gfkmfgf]S;fg lx;fjsf] ;fy} cg';"rLx?df tf]lsPsf] s'g} zLif{s cGtu{t /sd g/x]sf] eP
tfklg ;f] zLif{s sfod} /fvL o; a}+sn] tf]s]sf] 9fFrfdf s'g} kl/jt{g ug{ kfOg] 5}g . t/, cg';"rLx?df
pNn]v ePsf] cGo zLif{sleq /xg] u/L cfjZostfg';f/ c? zLif{sx? ;dfj]z ug{ ;lsg]5 .
5= ljQLo ljj/0fx? k]z ug'{ kg]{
n3'ljQ ljQLo ;+:yfx?n] cfgf] jflif{s lx;fasf] cfwf/df tof/ kf/]sf] ljQLo ljj/0f afXo
n]vfkl/Ifsaf6 k|f/lDes n]vfk/LIf0f sfo{ ;dfKt ePkl5 pQm k|f/lDes k|ltj]bg, ;f] k|ltj]bg pk/
Joj:yfkgsf] hjfkm tyf ;f]sf cfwf/df tof/ kfl/Psf] ljQLo ljj/0fx? -jf;nft, gfkmf gf]S;fg
lx;fa, gub k|jfx ljj/0f tyf o; a}+ssf] lgb]{zg cg';f/sf ;Dk"0f{ cg';"rLx?, shf{ gf]S;fgL
Joj:yfsf] ljj/0f ;d]t_ n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf :jLs[ltsf nflu k]z ug'{ kg]{5 . o;
a}+saf6 pQm ljj/0fsf cfwf/df u}/:ynut ;'kl/j]If0f u/L s'g} ;+zf]wg ug'{ kg]{ b]lvPdf ;f]sf]
;dfof]hg cfly{s jif{sf] ljQLo ljj/0fdf ;dfj]z ug'{ kg]{ ul/Psf] 5 . o;/L ;dfof]lht ljQLo
ljj/0fx?, n]vfkl/Ifssf] clGtd k|ltj]bg tyf n+ukmd{ cl86 l/kf]6{ (Long Form Audit Report,
LFAR) tf]lsPsf] cjlwleq n]vfk/LIf0f ;DkGg u/fO{ !% lbgleqdf o; a}+ssf] a}+s tyf ljQLo ;+:yf
lgodg ljefu / n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefux?df k]z ug'{ kg]{5 .
n3'ljQ ljQLo ;+:yfn] jflif{s ;fwf/0f ;efdf :jLs[ltsf] nflu k]z ug]{ k|of]hgfy{ tof/ u/]sf] jflif{s
lx;fa (Annual Accounts) o; a}+ssf] n3'ljQ k|j4{g tyf ;'kl/j]If0fsf] ;xdlt lnP/ dfq ;fj{hlgs
ug'{ kg]{5 .
$=@ k|d'v n]vf gLltx?
n3'ljQ ljQLo ;+:yfx?n] ckgfpg' kg]{ n]vf gLltx?sf] ;DaGwdf b]xfo adf]lhd Joj:yf ul/Psf] 5 M
s= n]vf gLlt k|sflzt ug'{ kg]{
n3'ljQ ljQLo ;+:yfsf] n]vf gLlt ;fdfGo n]vf l;4fGt / a}+ls Joj;fodf k|rlnt n]vf gLlt tyf
g]kfn n]vf dfkb08 (NAS) tyf cGt//fli6o dfkb08nfO{ ;d]t cfwf/ dfgL tof/ ul/Psf] x'g' kg]{5 .
ljQLo ljj/0fx? tof/ ug]{ l;nl;nfdf Joj:yfkgn] ckgfPsf k|d'v n]vf gLltx?nfO{ cg';"rL $=@^
df ;dfj]z u/L jflif{s k|ltj]bgdf k|sflzt ug'{ kg]{5 .
v= n]vf gLlt cGtu{t v'nfpg tf]lsPsf zLif{sx?sf] ;+lIfKt JofVof
!= x|f;sf gLlt
n3'ljQ ljQLo ;+:yfn] ;fdfGotM :jLsfo{ n]vf l;4fGt (Generally Accepted Accounting Principles)
adf]lhdsf] s'g} klg x|f;sf gLlt ckgfpg ;Sg]5 . t/, h'g gLlt ckgfOPsf] xf], To;af/] n]vf
gLltdf :ki6 hfgsf/L lbg' kg]{5 . k|rlnt sfg'gsf] clwgdf /xL x|f;sf b/ sfod ug]{ clwsf/
;DaGwLt ;+:yfsf] Joj:yfkgdf /xg]5 .
@= cfos/ Joj:yf gLlt
gfkmfgf]S;fg lx;fjdf n]lvPsf] vr{x?dWo] s'g} s'g} vr{ /sdx? cfos/ P]g tyf lgodfjnL
cg';f/ cf+lzs jf k'/} ?kdf 5'6 gkfpg] x'g;Sg], ;fy} s'g} cfodf cfos/ 5'6 lbOPsf] x'g ;Sg] cflb
sf/0fn] ubf{ gfkmfgf]S;fg lx;fjn] b]vfPsf] v'b d'gfkmf / s/ of]Uo d'gfkmf (Taxable Profit) df
km/s kg{ ;Sb5 . t;y{, cfos/ d"Nofgsf] nflu n3'ljQ ljQLo ;+:yfn] v'b d'gfkmfdf cfos/ P]g
/ ;f] P]g cGtu{t ag]sf] lgodfjnL adf]lhd vr{, cfDbfgLdf cfjZos yk36 u/L cnUu} s/ of]Uo
cfDbfgL lgwf{/0f ug'{ kg]{5 . ;f]xL cg';f/ x'g] /sdsf] cfos/ Joj:yf ug]{ gLlt lnO{ n]vf gLlt
cGtu{t hfgsf/L lbg' kg]{5 .
#= nufgL ;DaGwL gLlt
8

n3'ljQ ljQLo ;+:yfn] nufgL ;DaGwL lgb]{zg adf]lhd nufgL d"Nofg gLlt ckgfpg' kg]{5 .
$ ;6xL 36a9 ;dfof]hg gLlt
ljb]zL d'b|f;Fu ;DaGwLt ;DklQ, bfloTj tyf ;6xL 36a9 cfDbfgL tyf vr{x?sf] n]vfg ug]{
tl/sfnfO{ n3'ljQ ljQLo ;+:yfsf] n]vf gLlt cGtu{t v'nfpg' kg]{5 . ljb]zL d'b|f sf/f]af/af6 x'g]
cfDbfgLdWo] vl/b laqmLaf6 x'g] gfkmfgf]S;fg (Trading Profit/Loss) / ljb]zL d'b|fsf] k'g/d"Nofgaf6
x'g] gfkmfgf]S;fg (Revaluation Gain/Loss) sf] :ki6 b]lvg] u/L 5'f5'} n]vf /fVg' kg]{5 . n3'ljQ
ljQLo ;+:yfn] ljb]zL ljlgdo b/df x'g] kl/jt{gsf] cfwf/df sDtLdf k|To]s d;fGtdf ;6xL 36a9
lx;fj nfO{ ;dfof]hg ug'{ kg]{5 / k|To]s ;fntdfddf ;dfof]lht v'b k'g/d"Nofg gfkmfgf]S;fgsf]
olsg ug'{ kg]{5 . ;fntdfddf k'g/d"Nofg gf]S;fg ePdf gfkmf gf]S;fg lx;fjdf vr{ hgfpg'
kg]{5 . olb ;dfof]lht v'b k'g/d"Nofg /sd gfkmf ePdf ;f]nfO{ gfkmf gf]S;fg lx;fjdf cfDbfgL
hgfO{ pQm gfkmfsf] sDtLdf @% k|ltzt /sd gfkmfgf]S;fg afF8kmfF8 lx;fj dfkm{t\ ;6xL 36a9
sf]if lx;fjdf ljlgof]lht ug'{ kg]{5 .
% u}/ a}+ls ;DklQsf] n]vfg gLlt
n3'ljQ ljQLo ;+:yfn] s'g} shf{ c;'nL gePdf ;'/If0fdf /x]sf] lwtf] a]rlavg u/L afFsL ;fFjf /
Aofh p7fpg ;Sg]5 . ;+:yfn] shf{ c;'n ug]{ l;nl;nfdf lwtf] lnnfdL ubf{ lnnfd laqmL gePdf
cfk}+mn] ;sf/ ug{ ;Sg]5 . ;sf/ ubf{ lwtf]sf] k|rlnt ahf/ d"No jf lwtf] ;sf/ ug{ cl3Nnf] lbg
;Ddsf] ;Dk"0f{ n]gf /sddWo] h'g sd x'G5 ;f]xL d"Nodf d"Nofg ug'{ kg]{5 . olb lwtf]sf] ahf/ d"No
shf{sf] n]gf /sd eGbf sd ePdf sd ePhlt /sd ;f]xL cfly{s jif{df gfkmfgf]S;fg lx;fjdf
vr{ n]vL ;f]xL Joxf]/f n]vf gLltdf pNn]v ug'{ kg]{5 .
t/, o;/L d"Nofg ubf{ To:tf] u}/ a}+ls ;DklQ jfktsf] /sd ;Dk"0f{ ?kdf lx;fj ldnfg geP;Dd
n]gf /sddWo]sf] Aofh /sdnfO{ gfkmfgf]S;fg lx;fadf cfDbfgL hgfpg kfOg] 5}g / To:tf]
/sdnfO{ u}/ a}+ls ;DklQ jfktsf] gf]S;fgL Joj:yfdf ;fg'{ kg]{5 .
^ k'FhLs[t gul/g] ;DklQx? ;DaGwL n]vfg gLlt
n3'ljQ ljQLo ;+:yfsf] Joj:yfkgn] s'g} lglZrt df]n;Dd kg]{ pks/0f, ;fdfgx? k'FhLs[t gug]{
gLlt lnPsf] 5 eg] ;f] s'/f n]vf gLlt cGtu{t ;dfj]z ug'{ kg]{5 .
& cfDbfgLvr{ n]vfg ug]{ gLlt
n3'ljQ ljQLo ;+:yfn] s'g} klg cfovr{nfO{ ;fdfGotof k|f]befjL cfwf/ (Accural Basis) df
cfovr{ hgfpg'kg]{ 5 . t/ shf{;fk6sf] Aofh cfDbfgL hgfpg] ;DjGwdf gub k|fKtLsf] cfwf/df
dfq hgfpg] Joj:yf ug'{ kg]{5 . o;/L n3'ljQ ljQLo ;+:yfn] cfDbfgLvr{ hgfpg] ;DjGwdf lnPsf]
gLltnfO{ cfgf] n]vf gLltdf :ki6 v'nfpg' kg]{5 .
* ;Defljt shf{ gf]S;fgL Joj:yf tyf c;'nL x'g g;Sg] shf{x?sf] ckn]vg gLlt
n3'ljQ ljQLo ;+:yfx?n] o; a}+ssf] lgb]{zg cg';f/ ;Defljt shf{ gf]S;fgL Joj:yf sfod /fVg'kg]{]
x'Fbf ;f]xL Joxf]/f n]vf gLltdf v'nfpg' kg]{5 . ;fy} c;'n x'g g;Sg] shf{x?sf] o; a}+sn] lbPsf]
lgb]{zgsf] clwgdf /xL ckn]vg ug]{ / n3'ljQ ljQLo ;+:yff/f clVtof/ u/]sf] gLlt ;d]t n]vf
gLlt cGtu{t v'nfpg' kg]{5 . n3'ljQ ljQLo ;+:yfn] shf{ ckn]vg ljlgodsf] cfwf/df /xL ckn]vg
gLlt th'{df ug'{ kg]{5 .
( shf{sf] ;fFjf tyf Aofh c;'n ug]{ Joj:yf
n3'ljQ ljQLo ;+:yfx?n] ;DalGwt C0fLaf6 /sd c;'npk/ ubf{ To:tf] c;'n /sddWo]af6 ;j{k|yd
c;'n pk/ ug'{kg]{ Aofh /sd ;Dk"0f{ ?kdf c;'npk/ ePkl5sf] cj:yfdf dfq afFsL /sd ;fFjfdf
cfjZos lx;fj ldnfg ug{ ;Sg]5 .
t/ v/fa shf{x?sf] ;Gbe{df pko{'Qm Joj:yf nfu' x'g] 5}g .
!) cGo gLltx?
pko'{Qm k|d'v n]vf gLltx? afx]s jf;nft / gfkmfgf]S;fg lx;fjnfO{ a'em\g / ljZn]if0f ug{ ;3fp
k'Ug]u/L cGo s'g} n]vf gLltsf] hfgsf/L lbg cfjZos b]lvPdf ;f] Joxf]/f ;d]t n]vf gLltdf pNn]v
ug'{ kg]{5 .
$=# n]vf ;DaGwL l6Kk0fLx?
o; cGtu{t sDtLdf lgDg ljifox? ;dfj]z u/L cg';"rL $=@& df jflif{s n]vf ljj/0fx?;Fu k|sflzt
ug'{ kg]{5 .
9

!=
@=
#=
$=
%=

jif{el/df k|jfx ePsf] shf{ ;fk6, c;'nL ePsf] / ldgfxf ul/Psf] ;fFjf tyf Aofhsf] ljj/0f .
lgIf]k bfloTj cGtu{t k|To]s zLif{sdf jif{el/df kl/jt{g -k|fKtL, e'QmfgL tyf afFsL_ ePsf] /sd .
lgIf]k / shf{sf] efl/t cf}ift Aofh b/sf] cGt/ (Weighted Average Interest Rate Spread) .
ckn]vg x'g afFsL vr{sf] ljj/0f .
n3'ljQ ljQLo ;+:yfsf] ;DklQ / bfloTj;Fu ;DaGwLt sf/f]af/ / jf;nft aflx/sf] sf/f]af/ s'g} Ps
JolQm, kl/jf/ jf ;+:yfdf tf]lsPsf] ;LdfeGbf a9L clws]lGb|t ePsf] ljj/0f .
^= t/ntf ;DaGwL hf]lvd Go'gLs/0f ug{ n3'ljQ ljQLo ;+:yfn] cfgf] bfloTj tyf ;DklQnfO{ e'QmfgL
cjlw (Maturity Period) sf] cfwf/df ljleGg ;do cGt/fndf juL{s/0f ug'{ kg]{ ;DaGwdf o; a}+sn]
lbPsf] lgb]{zg cg'?k ;DklQ / bfloTjsf] juL{s/0f ul/Psf] ljj/0f .
&= n3'ljQ ljQLo ;+:yfn] ;'/If0fsf ?kdf cfgf] ;DklQ lwtf] /fvL /sd lnPsf] 5 eg] ;f]sf] ljj/0f .
*= u}/ j}+ls ;DklQ ;DaGwL ljj/0f -ut jif{sf], o; jif{ :jLsf/laqmL / v'b afFsL /sd_ .
(= r'Qmf k'FhLdWo] clu|d e'QmfgL k|fKt (Paid in Advance), e'QmfgL k|fKt x'g afFsL (Calls in Arrears) / hkmt
ul/Psf t/ k'gM lgisfzg gul/;s]sf (Forfeited But Not issued) z]o/x? /x]sf] 5 eg] ;f]sf] ljj/0f .
!)= lnhxf]N8 ;DklQdf ut jif{;Dd / o; jif{ ckn]vg (Amortization) ul/Psf] /sdsf] ljj/0f .
!!= ljQLo ljj/0fx?nfO{ a'e\mg / ljZn]if0f ug{ ;3fp k'Ug] hfgsf/L lbg cfjZos b]lvPsf cGo ljj/0f .
!@= n3'ljQ ljQLo ;+:yfsf] Ph]G;L df}Hbft eP cjlw cg';f/sf] -! jif{, !# jif{, # jif{eGbf a9L_ lx;fa
ldnfg x'g afFsL /sdsf] ljj/0f .
5=

hf]lvd juL{s/)f ;DaGwL Joj:yf

%=! n3'ljQ ljQLo ;+:yfx?n] cfgf] sf/f]af/;Fu ;DaGwLt hf]lvdnfO{ cg'udg ug]{ k|of]hgsf] nflu
hf]lvdnfO{ b]xfo adf]lhd juL{s/0f ug'{ kg]{5 M
-s_ t/ntf ;DaGwL hf]lvd .
-v_ Aofhb/ ;DaGwL hf]lvd .
-u_ shf{ tyf nufgL ;DaGwL hf]lvd .
%=@ o; k|of]hgsf] lgldQ ;+nUg lgb]{zg kmf=g+= %=! adf]lhdsf] t/ntf ljj/0f (Liquidity Profile) q}dfl;s
?kdf tof/ u/L qodf; -c;f]h, k';, r}t / c;f/ d;fGt_ ;dfKt ePsf] !% lbg leq o; a}+ssf]
n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf k7fpg' kg]{5 .
%=# n3'ljQ ljQLo ;+:yfn] Aofhb/ hf]lvdnfO{ Jojl:yt tyf Go'gLs/0f ug{ ;+nUg lgb]{zg kmf=g+=%=@
adf]lhdsf] ljj/0f q}dfl;s -c;f]h, k';, r}t / c;f/ d;fGt_ ?kdf tof/ u/L qodf; ;dfKt ePsf] !%
lbg leq o; a}+ssf] n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf k]z ug{k' g]{5 .
%=$ o; a}+saf6 hf/L ul/Psf] shf{ ;fk6sf] juL{s/0f / shf{ gf]S;fgL ;DaGwL Joj:yf / shf{ ;Ldf
;DaGwL Joj:yf tyf nufgL ;DaGwL Joj:yffnfO{ g} shf{ tyf nufgL ;DaGwL hf]lvd Go'gLs/0f ug]{
cfwf/sf] ?kdf lng' kg]5
{ .

10

6=
^=!

;+:yfut ;"zf;g ;DaGwL Joj:yf

;~rfnsn] kfngf ug'{ kg]{ cfr/0f ;DaGwL Joj:yf
-!_ n3'ljQ ljQLo ;+:yfsf ;~rfnsn] Go'gtd :jLsf/of]Uo cfr/0f sfod ug'{ kg]{
-s_ ;~rfnsn] o; a}+sn] hf/L u/]sf] cfr/0f ;DaGwL Joj:yf kfngf ug]{ arga4tfkqdf x:tfIf/
ug'{ kg]{5 .
-v_ s'g} JolQm ;~rfnsdf lgo'Qm ePkl5 sfo{ef/ ;DxfNg'eGbf klxn] cfgf] ;+:yf;+u ljQLo :jfy{
eP gePsf] s'/f ;~rfns ;ldltnfO{ lnlvt ?kdf hfgsf/L u/fpg' kg]{5 .
-u_ ;~rfnsn] n3'ljQ ljQLo ;+:yfsf] Joj:yfkgsf] b}lgs sfdsf/jfxLdf x:tIf]k ug'{ xF'b}g .
-3_ ;~rfnsn]] cfgf] clwsf/ If]q gf3L u/]sf] sfdsf/jfxLk|lt ;~rfns :jo+ hjfkmb]xL x'g' kg]{5 .
To:tf] cj:yfdf ;+:yf pQ/bfoL x'g' kg]{ 5}g .

-_ s'g} klg kmd{ tyf sDkgL sfnf] ;"rLdf k/]sf] eP sfnf] ;"rLdf /x]sf] cjlw / sfnf];"rLaf6
-@_
-s_
-v_

-u_
-3_
-_
-r_
-#_

-$_

x6]sf] # jif{;Dd To:tf] kmd{ tyf sDkgLx?sf] tkm{af6 ;~rfns dgf]goglgo'lQmsf] nflu of]Uo
x'g] 5}g .
n3'ljQ ljQLo ;+:yfsf] lxt ljkl/tsf ultljlwdf ;+nUg x'g gx'g]
;~rfns k|ToIf jf ck|ToIf ?kdf ;+:yfsf] lxt ljkl/t x'g] s'g} klg lsl;dsf] ultljlwdf ;+nUg
x'Fb}g .
;~rfns lghsf] ljQLo :jfy{ /x]sf] u|fxs;Fusf] sf/f]af/df k|ToIf jf ck|ToIf ?kdf ;+nUg x'g'
x'Fb}g . s'g} u|fxs;Fu To:tf] ;~rfnssf] s'g} klg lsl;dn] :jfldTj, ;fe]mbf/ jf hdfgtstf{ eO{
C0f lng] jf lbg] ljifodf ljQLo :jfy{ ufFl;Psf] 5 eg] lgh ;~rfns kbdf axfn /xg of]Uo
dflgg] 5}g .
;~rfns ;ldltn] lghsf] ljQLo :jfy{ ufFl;Psf] 5 egL k|dfl0ft gu/];Dd ;fj{hlgs ?kdf
lgisfzg ul/Psf z]o/C0fkqx?sf] sf/f]af/sf] xsdf o; lsl;dsf] k|ltjGw nfu' x'g] 5}g .
sfo{sf/L k|d'vn] cfk"m cfj4 ePsf] n3'ljQ ljQLo ;+:yfsf] Joj;fodf ;+nUg x'g'sf] cltl/Qm o;
a}+saf6 Ohfhtkqk|fKt cGo s'g}klg ;+:yf;Fu ;DaGwLt Joj;fo ;~rfng u/]df klg To;nfO{
;+:yfsf] lxt ljkl/tsf] ultljlwsf] ?kdf lnOg] 5 .
;~rfnssf] Psf3/ kl/jf/sf ;b:on] lwtf]kq Joj;foL -bnfn, ahf/ lgdf{tf cflb_ sf] ?kdf
:yflkt ;+ul7t ;+:yfsf] !) k|ltzteGbf a9L :jfldTj u|x0f u/L lwtf]kq sf/f]jf/df ;+nUg x'g
kfOg] 5}g .
;~rfns jf ! k|ltzteGbf a9L z]o/ lnPsf z]o/wgL jf lghsf] kl/jf/sf] :jfldTjdf
/x]sf]ljQLo :jfy{ /x]sf] kmd{, sDkgL;+u 3/ ef8f lnO{ sf/f]]jf/ ug{ kfOg] 5}g .
cf+lzs ?kdf sfd ug{ gx'g]
n3'ljQ ljQLo ;+:yfsf sfo{sf/L k|d'vn] cfk"m sfo{/t ;+:yf afx]s o; a}+saf6 Ohfhtkqk|fKt cGo s'g}
klg ;+:yfdf cf+lzs ?kdf sfd ug{' x'Fb}g . t/, o; bkmfn] ;~rfns ;ldltsf] k"j{ :jLs[lt lnO{ n3'ljQ
ljQLo ;+:yfsf] lxt ljkl/t gx'g] u/L cGo Joj;flos ultljlwdf ;+nUg x'g eg] aGb]h nufPsf] dflgg]
5}g . ;+:yfsf] lxtdf k|lts'n c;/ gkg]{ ePdf dfq n3'ljQ ljQLo ;+:yfn] lghnfO{ To:tf] :jLs[lt lbg
;Sg]5 .
PseGbf a9L Ohfhtkqk|fKt ;+:yfsf] ;~rfns x'g gkfOg]
Pp6f n3'ljQ ljQLo ;+:yfdf ;~rfns /x]sf] JolQm Ps}k6s csf]{ Ohfhtkqk|fKt ;+:yf tyf
;xsf/L P]g, @)$* cGtu{t ;~rflnt jrt tyf C0f ;xsf/L ;+:yf ;d]tsf] ;~rfns x'g kfOg]
5}g .
t/, b]xfo cg';f/ x'g o; lgb]{zgn] afwf k'ofPsf] dflgg] 5}g .
-s_ g]kfn ;/sf/sf] nufgL ePsf Ohfhtkqk|fKt ;+:yfn] csf]{ Ohfhtkqk|fKt ;+:yfdf nufgL u/]sf]
sf/0fn] To:tf] Ohfhtkqk|fKt ;+:yfdf ;~rfns dgf]gog ug'{ kbf{ g]kfn ;/sf/sf] :jLs[lt lnO{
cfgf] s'g} ;~rfns To:tf] csf]{ Ohfhtkqk|fKt ;+:yfsf] ;~rfnsdf dgf]gog x'g,

11

-%_

-^_

-&_

-*_

-(_

-!)_

-!!_
-!@_

-!#_

-v_ gfkmf sdfpg] p2]Zo gePsf ;fdflhs ;]jfdf ;+nUg ;+:yfx? h:t}M wfld{s, z}lIfs,
;f+:s[lts, k/f]ksf/L h:tf ;+:yfx?sf] lgodsf] kl/lwleq /xL ;~rfns x'g .
kbsf] b'?kof]u ug{ gx'g]
;~rfnsn] cfgf] kb / gfd b'?kof]u u/L s'g} klg lsl;dsf] JolQmut kmfObf x'g] lqmofsnfkdf
;+nUg x'g kfOg] 5}g . n3'ljQ ljQLo ;+:yfsf ;~rfns / lghsf kl/jf/n] ;d]t lgh axfn /x]sf]
n3'ljQ ljQLo ;+:yf;Fu sf/f]af/ ubf{ kfl/jfl/s ;DaGwnfO{ hf]8\g kfOg] 5}g . kl/jf/sf] ljj/0f
v'nfO{ To:tf kl/jf/n] n3'ljQ ljQLo ;+:yfaf6 shf{ lng] ePdf ;f] ;DaGwL 5nkmn / lg0f{odf
efu lng kfOg] 5}g . ;fy}, ;fdfgx?sf] vl/b laqmL ubf{ z]o/ nufot cGo k|Tofe"ltx?sf]
sf/f]jf/df k|fyldstf kfpg jf lbgsf nflu kbsf] pkof]u ug{ kfOg] 5}g .
clen]v / k|ltj]bg k"0f{ Pjd\ b'?:t /fVg' kg]{
n3'ljQ ljQLo ;+:yfsf] n]vf ;DaGwL clen]v / k|ltj]bg k"0f{ Pjd\ b'?:t ?kdf /fv]sf] x'g' kg]{5 .
;~rfnsn] n3'ljQ ljQLo ;+:yfsf] cflwsfl/s n]vf ;DaGwL clen]v / sfuhftdf JolQmut ?kdf
yk36 ug{ kfOg] 5}g .
uf]klgotf sfod /fVg' kg]{
-s_ ;~rfnsn] u|fxssf] ;"rgf / sf/f]af/sf] uf]kgLotf sfod /fVg' kg]{5 . lgh ;~rfns
kbaf6 lgj[Q eO;s] kl5 klg ;+:yfn] s'g} u|fxs;Fu u/]sf] uf]Ko sfo{ -n3'ljQ ljQLo
;+:yfsf] lnlvt :jLs[lt gePsf]df_, k|ltlnlk clwsf/, cGo kqfrf/, n]vf / u|fxs;Fu ePsf]
cGo sf/f]af/sf] ljj/0f cfgf] ljQLo :jfy{sf] nflu k|of]u ug{ kfOg] 5}g .
-v_ s'g} u|fxssf] Joj;flos jf ljQLo ;"rgf u|fxssf] lnlvt :jLs[lt lnP/ cGo JolQm jf
;+:yfnfO{ lbg ;lsg] 5 .
t/, k|rlnt sfg'gsf] clwgdf /xL ljQLo sf/f]af/ ;DaGwL ljj/0fx? t];|f] kIfnfO{ pknAw
u/fpFbf uf]kgLotf e+u ePsf] dflgg] 5}g .
lgikIf / ;dfg Jojxf/ ug'{ kg]{
;~rfnsn] u|fxs;Fusf] ldqtf / ;DaGwaf6 k|efljt geO{ lgikIf Pjd\ ;dfgtfsf] cfwf/df
Jofj;flos Jojxf/ ug'{ kg]{5 .
lnlvt ?kdf hfgsf/L lbg' kg]{
n3'ljQ ljQLo ;+:yfn] dfly n]lvP adf]lhdsf] cfr/0f ;DaGwL Joj:yf :jLsf/ u/L tyf cfjZos
b]v]df cfgf] cfGtl/s sfo{ k|0ffnLsf] nflu yk cfr/0f ;DaGwL Joj:yf ;d]t tof/ u/L o; a}+ssf]
a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DjlGWft ;'kl/j]If0f ljefunfO{ lnlvt ?kdf hfgsf/L lbg'
kg]{5 .
ljj/0f k]z ug'{ kg]{
;~rfnsn] o; lgb]{zgdf tf]lsPsf cfr/0fx? kfngf u/] gu/]sf] ljj/0f cfly{s jif{ ;dfKt ePsf]
!% lbgleq clgjfo{ ?kdf o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / n3'ljQ k|j4{g tyf
;'kl/j]If0f ljefudf k7fpg' kg]{5 . s'g} ;~rfnsn] pQm cfr/0fx?sf] kfngf gu/]df ;f] kfngf
gu/]sf] ljj/0f / lghdfly ul/Psf] sf/jfxL o; a}+ssf pko{'Qm ljefux?df t'?Gt k7fpg' kg]{5 .
;~rfns ;ldltsf] ;b:o ;ldltsf] a}7sdf lgoldt ?kdf pkl:ylt x'g' kg]{ 5 . dgfl;j
dflkmssf] sf/0f tyf k"j{ ;"rgf ljgf nuftf/ # k6seGbf a9L ;ldltsf] a}7sdf cg'kl:yt ePdf
To:tf] ;~rfnssf] kb :jtM l/Qm ePsf] dflgg] 5 .
g]kfn ;/sf/af6 lgo'Qm kfPsf s'g} klg cf]xf]bfsf JolQm jf g]kfn ;/sf/sf] :jfldTj ePsf ;+3
;+:yf jf g]kfn ;/sf/sf] cg'bfg k|fKt ljBfno jf z}lIfs ;+:yf nufotsf ;fj{hlgs ;+:yfgdf
k"0f{sflng ?kdf sfo{/t /x]sf JolQmsd{rf/Lx? g]kfn ;/sf/ jf ;DaGwLt ;+3;+:yfsf]tkm{af6
k|ltlglwTj x'g]b]lv afx]s cGo s'g} lsl;dn] ;~rfns ;ldltdf lgjf{lrt jf dgf]lgt x'g kfOg]
5}g .
t/ xfn sfod /x]sf ;~rfnsx?sf] xsdf cfgf] kbfjlw k'/f ug{ o; Joj:yfn] jfwf k'ofPsf]
dflgg] 5}g . o;}u/L ljZj ljBfno jf ;f] cGtu{tsf SofDk;x?df k|fWofkg k]zfdf ;+nUg
JolQmnfO{ ;+:yfsf] ;~rfnssf] ?kdf lgo'Qm x'g o; Joj:yfn] afwf k'ofPsf] dflgg] 5}g .
;+:yfks;+:yfks ;d'xsf] z]o/ wf/0f u/]sf z]o/wgLn] ;+:yfks ;d'x afx]s cGo ;d'xaf6
12

;~rfnsdf pDd]b\jf/L lbg kfpg] 5}g .

^=@
;~rfns;~rfns ;ldltsf] st{Jo / pQ/bfloTj
-s_ n3'ljQ ljQLo ;+:yfsf ;~rfnsx?n] cfgf z]o/wgLx?sf] lxt dfq gx]/L lgIf]kstf{ nufotsf
;/f]sf/jfnf (Stakeholder) x?sf] lxt ;+/If0f ug{;Sg] u/L n3'ljQ ljQLo ;+:yf ;~rfngdf
lqmofzLn x'g' kg]{5 .
-v_ ;+:yfnfO{ bIf, ljj]sk"0f{ Pjd\ Jofj;flos ?kdf ;~rfng ug{ pko'Qm lsl;dsf] sd{rf/L k|zf;g
ljlgodfjnL tof/ u/L of]Uo tyf ;Ifd pRr kbflwsf/Lx?sf] 5gf}6 tyf lgo'lQm ug'{ kg]{5 .
-u_ cfGtl/s n]vfk/LIfsaf6 lgoldt ?kdf cfGtl/s n]vfk/LIf0f u/fpg' kg]{5 . cfGtl/s
n]vfk/LIf0fsf] sfo{ Outsource ug]{ ePdf ;DaGwLt ;+:yfn] cfgf] Ps hgf clws[tnfO{ ;Dks{
clws[tsf] lhDd]jf/L tf]Sg' kg]5
{ . cfGtl/s n]vfkl/Ifsn] slDtdf q}dfl;s ?kdf cfgf] k|ltj]bg
l;w} n]vfk/LIf0f ;ldlt ;dIf k]z ug]{ Joj:yf ug'{ kg]{5 . pQm k|ltj]bgdf b]xfosf ljifox? ;d]t
;dfj]z ePsf] x'g' kg]{5M
-c_ cfGtl/s n]vfk/LIf0fdf ;+nUg hgzlQmsf] ljj/0f .
-cf_ ;f] sfo{ ;DkGg ug{ nfu]sf] sfo{ lbg .
-3_ s'g} Pp6f ;+:yfsf] Internal Audit ;DaGwL sfo{ ug{ lhDd]jf/L tf]lsPsf] JolQm jf ;+:yf tyf ;f]
;+:yfsf ;fem]bf/ jf sd{rf/Ln] ;f] ;+:yfsf] Statutory Audit ;DaGwL sfo{df ;+nUg x'g kfpg] 5}g .
To;}u/L s'g} Pp6f ;+:yfsf] Statutory Audit ;DaGwL sfo{ ug{ lhDd]jf/L tf]lsPsf] JolQm jf ;+:yf
tyf ;f] ;+:yfsf ;fem]bf/ jf sd{rf/Ln] ;f] ;+:yfsf] Internal Audit ;DaGwL sfo{df ;+nUg x'g
gkfpg] Joj:yf ;ldltn] ldnfpg\' kg]{5 .
-_ ;+:yf ;j{;fwf/0fsf] /sd kl/rfng ug]{ ;+:yf ePsf] x'Fbf ;~rfnsx?n] ;+:yfsf] cg'udg tyf
;'kl/j]If0f sfo{ j9L ljj]sk"0f{ / ;Ifd t/Lsfn] ug'{ kg]{5 .
-r_ ;+:yfsf sd{rf/Lx?nfO{ clVtof/ k|Tofof]hg u/] klg lghx?sf] lqmofsnfksf] clGtd bfloTj
;~rfnsx?n] g} axg ug'{ kg]{ x'Fbf ;~rfns ;ldltsf] a}7sdf sd{rf/Lx? dfly ul/Psf ;'kl/j]If0f
tyf sf/jfO{ ;DaGwL clen]v /fVg' kg]{5 .
-5_ ;+:yfsf] nufgL tyf shf{ gLlt, ;DklQ tyf bfloTj Joj:yfkg, ah]l6, of]hgf / cGo cfjZos
ljifodf lnlvt gLlt tyf of]hgf th'{df u/L sd{rf/Lx?nfO{ kfng ug{ nufpg' kg]{5 .
-h_ ;~rfnsx?n] n3'ljQ ljQLo ;+:yfsf] cj:yf Pjd\ ultljlw / Joj:yfkgn] clVtof/ u/]sf gLlt
;DaGwdf lgoldt ?kdf hfgsf/L lnO{ cfjZostf cg';f/ ;'wf/fTds pkfo ckgfpg' kg]{5 .
-em_ ;~rfns ;ldltsf] a}7s k|rlnt sfg'gdf Joj:yf eP cg';f/ a:g' kg]{5 .
-`_ k|rlnt sfg'g / o; a}+saf6 hf/L ePsf gLlt lgb]{zg tyf lgodgsf] kl/kfngf gePdf
;~rfnsx? cfgf] kbaf6 avf{:t ;d]t x'g;Sg] x'gfn] To:tf sfg'g, gLlt lgb]{zg tyf lgodg
ljifodf ;~rfnsx? k"0f{ hfgsf/ x'g'sf ;fy} n3'ljQ ljQLo ;+:yfaf6 To:tf sfg'g, gLlt lgb]{zg
tyf lgodg kfngf eP gePsf] ;DjGwdf lgoldt cg'udg ug'{ kg]{5 .
-6_ ;+:yfsf ;~rfnsx?n] lgIf]kstf{sf] xslxt ljkl/t sfo{ u/]df jf o; a}+sn] dfu u/]sf sfuhftx?
pknAw gu/fPdf g]kfn /fi6 a}+s P]g, @)%* sf] bkmf !)) adf]lhd To:tf ;~rfns tyf
kbflwsf/LnfO{ nufOPsf] hl/jfgf JolQmut ?kdf ltg'{ kg]{5 . o;/L JolQmut ?kdf lt/]sf] hl/jfgf
/sdnfO{ ;DaGwLt n3'ljQ ljQLo ;+:yfn] cfgf] lx;fjdf vr{ n]vL e'QmfgL lbg kfpg] 5}g .
-7_ n3'ljQ ljQLo ;+:yfsf Joj;flos ;~rfns jf lghsf] kl/jf/n] ;DaGwLt ;+:yfsf] ;+:yfks z]o/
wf/0f ug{ x'Fb}g .
-8_ k|rlnt sfg'gn] tf]s]sf] cj:yfdf afx]s n3'ljQ ljQLo ;+:yfsf u}/ sfo{sf/L ;~rfns tyf cGo
;~rfnsx?n] k|d'v sfo{sf/L clws[tsf] cg'kl:yltdf k|d'v sfo{sf/L clws[tsf] x}l;otn] b}lgs
sfo{;~rfng ug{ kfOg] 5}g . ;fy}, u}/ sfo{sf/L cWoIf tyf ;~rfnsx?n] cfgf] ;+:yfsf]
n]6/Kof8 tyf 5fk k|of]u u/L s'g} klg kqfrf/ ug{ kfOg] 5}g . t/ u}/ sfo{sf/L cWoIfnfO{ a}+s
tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf @$ sf] pkbkmf -^_ adf]lhd ;~rfnsn] n3'ljQ
ljQLo ;+:yfsf] Joj:yfkgsf] b}lgs sfd sf/jfxLdf x:tIf]k ug'{ x'Fb}g eGg] Joj:yfsf] clwgdf
/xL b}lgs sfo{;~rfng;+u ;DaGwLt jfx]ssf ljifodf n]6/Kof8 tyf 5fk k|of]u u/L kqfrf/ ug{
eg] o; Joj:yfn] afwf kg]{ 5}g .
13

-9_

n3'ljQ ljQLo ;+:yfn] cfgf] ;~rfns ;ldltsf] a}7sdf ;~rfns afx]ssf ;b:ox?nfO{ cfdGq0f
u/L ;~rfns ;/x a}7s eQf tyf cGo ;'ljwf k|bfg ug{ kfOg] 5}g . t/ n3'ljQ ljQLo ;+:yfsf]
;~rfns ;ldltn] cfjZostf dxz'; u/]df vf;vf; ljifodf 7f]; /fo k/fdz{sf nflu ljQLo :jfy{
gePsf] lj1 JolQmnfO{ ;~rfns ;ldltsf] a}7sdf cfdGq0f u/L cfjZos /fok/fdz{ k|fKt u/L ;f]
jfkt kfl/>lds k|bfg ug{ eg] of] Joj:yfn] jfwf k'ofPsf] dflgg] 5}g .
-k|i6Ls/0f M o; k|of]hgsf nflu ;~rfns afx]s cGo kbflwsf/Ln] ;~rfns ;+of]hs jf ;b:o /xg] ;ldlt
pk;ldltdf a}7s eQf lng kfpg] 5}gg\ . t/, ;lrjfno ;DaGwL sfd ug]{ cGo kbflwsf/LnfO{ ;ldltn]
tf]ls 5'6\6} eQf lbg ;lsg] 5 ._
-0f_ n3'ljQ ljQLo ;+:yfdf lgjf{lrtdgf]gog ePsf] k|To]s ;~rfnsn] cfkm" lgjf{lrt jf dgf]lgt ePsf]
ldltn] a9Ldf k}+tL; lbgleq kb tyf uf]klgotfsf] zky lnO ;Sg' kg]{5 . cGoyf, pQm ;~rfnssf]
lgjf{rg dgf]gog :jtM vf/]h x'g]5 .
-t_ sfo{sf/L k|d'vsf] ;]jf ;'ljwfsf] lgwf{/0f tf]lsPsf] dfu{bz{g cg';f/ ug'{ kg]{ .
n3'ljQ ljQLo ;+:Yffx?sf] nflu a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf *$ df ePsf]
Joj:yf ;d]tsf] cfwf/df Joj:yfkg vr{ Pjd\ sfo{sf/L k|d'vsf] tnj, eQf tyf cGo cfly{s
;'ljwfx? lgwf{/0f ug]{ ;DaGwdf o; a}+sf/f hf/L dfu{bz{{gdf plNnlvt dfkb08 cg';f/ ug'{ kg]{]
5.
^=#
sfo{sf/L k|d'vsf] lgo'lQm ;DaGwL Joj:yf
-!_ n3'ljQ ljQLo ;+:yfsf] ;+Rffns ;ldltn] k|rlnt sfg'g tyf ;+:yfsf] k|aGwkq / lgodfjnLsf]
clwgdf /xL sfo{sf/L k|d'vsf] lgo'lQm ug'{ kg]{5 . o;/L sfo{sf/L k|d'vsf] lgo'lQm ubf{ ;+:yfut
;'zf;g tyf cfGtl/s lgoGq0f Pjd\ ;Gt'ngsf] b[li6sf]0fn] ;~rfns ;ldltsf] cWoIfnfO{ sfo{sf/L
k|d'vsf] ?kdf lgo'Qm ug{ pko'Qm x'g] 5}g .
-@_ sfo{sf/L k|d'vsf] ?kdf lgo'Qm x'g] JolQmdf k|rlnt a}+s tyf ljQLo ;+:yf ;DaGwL sfg'gdf
plNnlvt of]Uotf tyf cg'ejsf cltl/Qm b]xfosf yk of]Uotf, cg'ej tyf u'0fx? plNnlvt x'g'
kg]{5 .
-s_ n3'ljQ sf/f]af/sf] nflu cfjZos kg]{ Joj;flos cg'ej,
-v_ ;+:yfsf] b}lgs sfo{ ;Dkfbgdf cfGtl/s lgoGq0f / k|rlnt sfg'gsf] kl/kfngf ug]{ u/fpg]
;Ifdtf,
-u_ a}+ls jf ljQLo Joj;fosf] pRr txdf sfo{ u/]sf],
-3_ 6f6 gkN6]sf] jf a]OdfgL jf hfn;fhLsf] cf/f]kdf ;hfo gkfPsf],
-_ cfgf] k"j{ sf/f]af/df o; a}+saf6 lgnDag gul/Psf] jf o; a}+saf6 ePsf] cg';Gwfgdf
z+sf:kb sf/f]af/df ;+nUg egL ls6fg gul/Psf] jf To:tf] lgnDjgjf6 km's'jf ePsf] % jif{
k'u]sf] jf To:Tff] z+sf:kb sf/f]jf/sf] ;+nUgtfaf6 ;kmfO kfPsf],
-r_ sfnf];"rLdf ;dfj]z gePsf] jf To:tf] ;"rLaf6 k'ms'jf ePsf] ltg jif{ k'u]sf] .
-#_ ;+:yfn] sfo{sf/L k|d'vsf] lgo'lQm ubf{ / ;~rfns ;ldltdf x]/k]m/ x'Fbf o; a}+ssf] a}+s tyf ljQLo
;+:yf lgodg ljefu / n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefunfO{ t'?Gt hfgsf/L lbg' kg]{5 .
-$_ sfo{sf/L k|d'v & lbgeGbf a9L ;do ljbfdf a;]df, b]z aflx/ uPdf jf cfgf] cf]xf]bfsf] sfo{ ug{
g;Sg] ePdf lghsf] :yfgdf sfd ug]{ JolQmsf] gfd o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg
ljefu / n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefunfO{ k"j{ hfgsf/L lbg' kg]{5 .
-%_ ;+:yfsf] sfo{;~rfng, sf/f]af/, Jofj;flos of]hgf tyf d'gfkmfl:ylt ;d]tnfO{ b[li6ut u/L
sfo{sf/L k|d'v, cGo kbflwsf/L tyf sd{rf/Lx?sf] tnj tyf ;'ljwf lgwf{/0f ug'{ kg]{5 . n3'ljQ
ljQLo ;+:yfaf6 sfo{sf/L k|d'vnfO{ k|bfg ul/g] tnj, eQf, af]g; tyf cGo ;'ljwf ;DaGwL ljj/0f
/ ;f] ;DjGwdf ePsf] s'g} klg kl/jt{gsf] ljj/0f o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu /
n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefunfO{ cfly{s jif{ ;dfKt ePsf] Ps dlxgfleq pknJw u/fpg'
kg]{5 .
-^_ ;~rfnsnfO{ a}7sdf pkl:yt eP afkt kfpg] a}7s eQf nufotsf ;'ljwf / ;+:yfsf] sfd
ubf{sf] kfl/>lds tyf cGo ;'ljwf lgodfjnLdf :ki6 pNn]v gu/L k|bfg ug{ kfOg] 5}g .
-&_ Pp6f n3'ljQ ljQLo ;+:yfsf] sfo{sf/L k|d'vn] csf]{ Ohfhtkqk|fKt ;+:yfdf kbflwsf/Lsf] ?kdf
/xL sfo{ ug{ kfpg] 5}g .

14

-*_ ;+:yfsf] r'Qmf k'FhLsf] ! k|ltzt jf ;f]eGbf a9L z]o/ wf/0f ug]{ z]o/wgL ;f] ;+:yfsf] ;~rfns
tyf sfo{sf/L k|d'vsf] kbdf afx]s cGo s'g} txsf] kbdf lgo'Qm x'g of]Uo x'g] 5}g .
/fli6o:t/sf] 3 ju{sf] Ohfhtkqk|fKt ;+:yfdf r'Qmf k'FhLsf] % k|ltzt jf ;f]eGbf a9L x'g] u/L
z]o/ wf/0f ug]{ z]o/wgL ;f] ;+:yfsf] ;~rfns kb afx]s sfo{sf/L k|d'v nufot s'g} klg txsf]
sd{rf/L kbdf lgo'Qm x'g of]Uo x'g] 5}g . of] lgb]{zg hf/L xF'bfsf avt s'g} JolQm ;+:yfsf]
sfo{sf/L k|d'v kbdf axfn /x]sf] eP ljBdfg sfo{sfnsf] afFsL cjlw k'/f ug{ eg] of] lgb]{zgn]
afwf k'u]sf] dflgg] 5}g .
-(_ lhNnf:t/df s]Gb|Lo sfof{no jf skf]{/]6 sfof{no /x]sf n3'ljQ ljQLo ;+:yfsf sfo{sf/L k|d'v sfof{no
sfdsf] l;nl;nfdf afx]s ;f]xL sfof{nodf lgoldt pkl:yt x'g' kg]{5 .

-!)_ Ohfhtkqk|fKt ;+:yfsf]] k|d'v sfo{sf/L clws[t kb l/Qm ePsf] tLg dlxgfleq clgjfo{ ?kdf
kbk"lt{ ul/;Sg' kg]{5 . To;}u/L Ohfhtkqk|fKt ;+:yfn] Joj:yfksLo kb egL tf]s]sf kbx? ;d]t
l/Qm ePsf] tLg dlxgfleq clgjfo{ ?kdf kbk"lt{ ul/;Sg' kg]{5 . ;DalGwt ;+:yfn] ;f]xL
adf]lhdsf] Joj:Yff cfgf] sd{rf/L ;]jf ljlgodfjnLdf ;d]t pNn]v ug'{kg]{5 .

-!!_ n3'ljQ ljQLo ;+:yfsf] ;~rfns ;ldltn] k|d'v sfo{sf/L clws[tnfO{ lgo'Qm ug]{ l;nl;nfdf
kfl/>lds / cGo ;'ljwf nufotsf laifodf s/f/ ;Demf}tf ubf{ ;f] ;Demf}tfdf ;]jf ;'ljwf ;DaGwL
zt{x? ls6fgL u/L :ki6 ?kdf pNn]v ug'{ kg]{5 . ;+:yfnfO{ ljQLo ef/ kg]{ ;]jf ;'ljwf ;DaGwL
zt{x? pNn]v ubf{ k|rlnt sfg"gL Joj:yf jf ljlgodfjnLsf] Joj:yf adf]lhd x'g] egL lljwfo'Qm /
cg]sfyL{ zAb k|of]u u/L s/f/ ;Demf}tf ug{ kfOg] 5}g . ;+:yfs} sd{rf/Lx?dWo]af6 k|d'v sfo{sf/L
clws[t kbdf lgo'Qm ePsf] cj:yfdf lghn] vfOkfO cfPsf] ;]jf ;'ljwf kfpg] eP ;f] ;d]t
s/f/gfdfdf pNn]v ug'{kg]{5 . ;fy}, of] Joj:yf x'g' cufj} ul/Psf ;Demf}tfx?sf ;DaGwdf ;DalGwt
a}+s jf ljQLo ;+:yfn] o;} Joj:yf adf]lhd x'g] u/L ;fljs ;Demf}tfdf tbg'?kn] ;+zf]wg kl/dfh{g
ug'{ kg]{5 .
^=$ sd{rf/Lx?n] kfngf ug'{ kg]{ cfr/0f ;DaGwL Joj:yf
-!_ sd{rf/Lx?n] b]xfo adf]lhdsf Go'gtd :jLsf/of]Uo cfr/0fsf] :t/ sfod ug'{ kg]{5 M
-s_ n3'ljQ ljQLo ;+:yfsf sd{rf/Lx?n] o; a}+sn] hf/L u/]sf] cfr/0f ;DaGwL Joj:yf kfngf
ug]{ arga4tf ;lxt x:tfIf/ ug'{ kg]{5 .
-v_ cfgf] dftxtsf sd{rf/Lx?nfO{ cfr/0fsf] ljifodf lgb]{zg lbg] / hfgsf/L lng] pQ/bfloTj
ljefuLo k|d'vx?sf] x'g]5 . sd{rf/Ln] cg'zf;g jf lgod pNn+3g u/]df To;sf] k|ltj]bg
;DaGwLt ljefuLo k|d'vn] sd{rf/L k|zf;g ljefunfO{ pknAw u/fpg' kg]{5 / k|zf;g ljefun]
pQm k|ltj]bgsf] clen]v ;'kl/j]If0fsf] qmddf o; a}+ssf] ;'kl/j]If0f 6f]nLnfO{ pknAw u/fpg'
kg]{5 .
-@_ sd{rf/Lx?n] n3'ljQ ljQLo ;+:yfsf] lxt ljkl/tsf b]xfosf ultljlwdf ;+nUg x'g kfOg] 5}g M
-s_ sd{rf/Lx? k|ToIf jf ck|ToIf ?kdf n3'ljQ ljQLo ;+:yfsf] lxt ljkl/t x'g] s'g} klg
lsl;dsf] ultljlwdf ;+nUg x'g' x'Fb}g .
-v_ n3'ljQ ljQLo ;+:yfsf] sd{rf/L cfgf] ljQLo :jfy{ /x]sf] u|fxs;Fusf] sf/f]af/df k|ToIf jf
ck|ToIf ?kdf ;+nUg x'g' x'Fb}g .
-u_ n3'ljQ ljQLo ;+:yfsf sd{rf/Lsf] cfgf u|fxs;Fu z]o/ :jfldTj, ;fe]mbf/, C0f lng] jf
lbg] cflb s'g} lsl;dsf] ljQLo :jfy{ ufFl;Psf] 5 eg] lghn] cfgf lgs6td ;'kl/j]IfsnfO{
tTsfn} To; s'/fsf] hfgsf/L lbg' kg]{5 .
t/, lgs6td ;'kl/j]Ifsn] lghsf] ljQLo :jfy{ ufFl;Psf] 5 egL k|dfl0ft gu/];Dd ;fj{hlgs
?kdf lgisfzg ul/Psf z]o/C0fkqx?sf] sf/f]af/sf] xsdf o; lsl;dsf] k|ltjGw nfu' x'g]
5}g .
-3_ cfk"m sfo{/t /x]sf] n3'ljQ ljQLo ;+:yfsf] cltl/Qm cGo s'g} klg :yfgdf k"0f{sfnLg ?kdf
Joj;fo ;~rfng ug'{ x'Fb}g .
-#_ cf+lzs ?kdf sfd ug{ :jLs[lt lng' kg]{

15

sd{rf/Ln] ;f] ;++:yf afx]s cGo s'g} klg ;+:yfdf cf+lzs ?kdf sfd ug{' jf cGo Joj;flos ultljlwdf
;+nUg x'g'eGbf klxn] n3'ljQ ljQLo ;+:yfsf] Joj:yfkgaf6 lnlvt :jLs[lt lng' kg]{5 . cfgf] ;+:yfsf]
lxtdf k|lts'n c;/ gkg]{ ePdf dfq lghnfO{ cf+lzs ?kdf sfd ug{ lnlvt :jLs[lt lbg ;Sg]5 .
-$_ sd{rf/L ;~rfns x'g kfpg] jf gkfpg] ;DaGwL Joj:yf
n3'ljQ ljQLo ;+:yf jf To:tf] ;+:yfsf] clwsf+z :jfldTj jf lgoGq0fdf /x]sf] ;+:yfsf] axfnjfnf
sd{rf/L s'g} klg Ohfhtkqk|fKt ;+:yfsf] ;~rfns;Nnfxsf/ x'g kfpg] 5}g .
t/, b]xfo adf]lhd x'g o; lgb]{zgn] afwf k'ofPsf] dflgg] 5}g M
-s_ k|rlnt sfg'g adf]lhd Ohfhtkqk|fKt ;+:yfn] :yfkgf u/]sf] ;xfos sDkgLx?sf] ;~rfns
x'g,
-v_ g]kfn ;/sf/sf] nufgL ePsf Ohfhtkqk|fKt ;+:yfn] csf]{ s'g} Ohfhtkqk|fKt ;+:yfdf
nufgL u/]sf] sf/0fn] To:tf] Ohfhtkqk|fKt ;+:yfdf ;~rfns dgf]gog ug'{ kbf{ g]kfn
;/sf/sf] :jLs[lt lnO{ cfgf] s'g} ;~rfns To:tf] csf]{ Ohfhtkqk|fKt ;+:yfsf] ;~rfnsdf
dgf]gog x'g, jf
-u_ gfkmf sdfpg] p2]Zo gePsf ;fdflhs ;]jfdf ;+nUg ;+:yfx? h:t}M wfld{s, ;f+:s[lts,
z}lIfs, k/f]ksf/L h:tf ;+:yfx?sf] lgodsf] kl/lwleq /xL ;~rfns x'g .
-%_ ;+/Ifssf] x}l;otdf /xg gx'g]
sd{rf/Lx?n] u|fxssf] hdLg tyf hfoh]yf ;DaGwL sf/f]af/df k|zf;s jf ;+/Ifssf] x}l;otn] ;+nUg x'g'
x'Fb}g . t/ sy+sbflrt o:tf] sfo{df ;+nUg x'g' k/]df sfo{sf/L k|d'vaf6 To;sf] lnlvt :jLs[lt lng'
kg]{5 .
-^_

kbsf] b'?kof]u ug{ gx'g]

sd{rf/Ln] cfgf] kb / gfd b'?kof]u u/L s'g} klg lsl;dsf] JolQmut kmfObf x'g] lqmofsnfkdf ;+nUg
x'g kfOg] 5}g . sd{rf/L jf lghsf gft]bf/n] ;d]t lghx? axfn /x]sf] n3'ljQ ljQLo ;+:yf;Fu
sf/f]af/ ubf{ kfl/jfl/s ;DaGwsf] k|efj kfg{ kfOg] 5}g . ;fy}, ;fdfgx?sf] vl/b laqmL ubf{, z]o/
nufot cGo k||Tofe"lt sf/f]jf/df k|fyldstf kfpg jf lbgsf nflu kbsf] pkof]u ug{ kfOg] 5}g .
-&_ ;"rgfsf] b'?kof]u ug{ gx'g]
sd{rf/Ln] n3'ljQ ljQLo ;+:yfsf] sf/f]af/sf] l;nl;nfdf k|fKt s'g} klg ;"rgfsf] b'?kof]u ug{
tyf s'g} klg ;"rLs[t ePsf] sDkgL jf ;"rLs[t x'g afFsL /x]sf] sDkgLsf] lwtf]kq Joj;foLsf]
?kdf sf/f]af/df ;+nUg x'g kfOg] 5}g . lghx?n]] sfdsf] l;nl;nfdf afx]s cfk"m dftxtsf
sd{rf/LnfO{ ;d]t uf]Ko /fVg' kg]{ ;"rgf tyf clen]vsf] hfgsf/L lbg' x'Fb}g .
-*_ clen]v / sf/f]af/sf] k|ltj]bg /fVg' kg]{
n3'ljQ ljQLo ;+:yfsf] n]vf ;DaGwL clen]v / k|ltj]bg k"0f{ Pjd\ b'?:t x'g'kg]{ 5 . sd{rf/Ln]
cgflws[t ?kdf n3'ljQ ljQLo ;+:yfsf] n]vf clen]v / sfuhftdf JolQmut ?kdf yk36 ug{
kfOg] 5}g . o:tf] u/]df lgh sd{rf/L k|rlnt sfg'g adf]lhd ;hfosf] efuLbf/ x'g]5 .
-(_ uf]klgotf sfod /fVg' kg]{
-s_ sd{rf/Ln] k|rlnt sfg'g adf]lhd u|fxssf] ;"rgf / u|fxs;+u ePsf] sf/f]af/sf] uf]kgLotf
sfod /fVg' kg]{5 . lgh ;]jfaf6 lgj[Q eO;s]kl5 klg To:tf] sf/f]jf/sf] uf]klgotf
-k|ltlnlk clwsf/, cGo kqfrf/, n]vf / u|fxs;Fu ePsf] cGo sf/f]af/sf] ljj/0f_ cfgf] jf
c? s;}sf] ljQLo :jfy{sf] nflu k|of]u ug{ kfOg] 5}g .
-v_ s'g} u|fxssf] Joj;flos jf ljQLo ;"rgf u|fxssf] lnlvt :jLs[lt lnP/ cGo JolQm jf
;+:yfnfO{ lbg ;lsg] 5 .
t/, k|rlnt sfg'gsf] clwgdf /xL a}+ls sf/f]af/ ;DaGwL ljj/0fx? t];|f] kIfnfO{ pknAw
u/fpFbf uf]kgLotf e ePsf] dflgg] 5}g .
-!)_ lgikIf / ;dfg Jojxf/ ug'{ kg]{
sd{rf/Lx?n] u|fxs;Fusf] ldqtf / ;DaGwaf6 k|efljt geO{ lgikIf Pjd\ ;dfgtfsf] cfwf/df
Jofj;flos sf/f]af/ ug'{ kg]{5 .
-!!_ lnlvt ?kdf hfgsf/L lbg' kg]{
16

n3'ljQ ljQLo ;+:yfn] dfly n]lvP adf]lhdsf] sd{rf/Ln] cfr/0f ;DaGwL Joj:yf :jLsf/ u/]sf] tyf
cfjZos b]v]df cfgf] cfGtl/s sfo{ k|0ffnLsf] nflu yk cfr/0f ;DaGwL Joj:yf tof/ u/L ;f]
:jLsf/ u/]sf] hfgsf/L o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / n3'ljQ k|j4{g tyf
;'kl/j]If0f ljefunfO{ lnlvt ?kdf hfgsf/L lbg' kg]{5 .
-!@_ cfr/0f ;DaGwL Joj:yf kfngf ePgePsf] hfgsf/L lbg' kg]{
sd{rf/Ln] o; lgb]{zgdf tf]lsPsf cfr/0fx? clgjfo{ ?kdf kfngf u/] gu/]sf] ljj/0f cfly{s jif{
;dfKt ePsf] !% lbgleq clgjfo{ ?kdf o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu /
n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf k7fpg' kg]{5 . s'g} sd{rf/Ln] pQm cfr/0fx?sf] kfngf
gu/]df ;f] ;DaGwL ljj/0f / lghdfly ul/Psf] sf/jfxL af/]sf] hfgsf/L o; a}+ssf pko{'Qm
ljefudf t'?Gt k7fpg' kg]{5 .
-!#_ sd{rf/LnfO{ shf{ k|bfg ug]{ ;DaGwdf
n3'ljQ ljQLo ;+:yfx?n] cfgf sd{rf/LnfO{ sd{rf/L ljlgodfjnLdf plNnlvt ;fk6L;'ljwfsf
cltl/Qm cfg} jf cGo s'g} a}+s tyf ljQLo ;+:yfdf /flvPsf] d'2tL /l;b, ;'grfFbL tyf g]kfn
;/sf/g]kfn /fi6 a}+sn] hf/L u/]sf] C0fkqjrtkqsf] lwtf]df shf{ k|bfg ug{ ;Sg]5 .
-!$_ s'g} klg a}+s tyf ljQLo ;+:yf / C0f c;"nL Gofoflws/0f nufot cGo lgsfox?af6 ul/g] lnnfd
a9fa9 nufot C0f c;"nL ;DjGwL sfo{x?df ;DalGwt a}+s tyf ljQLo ;+:yfsf sd{rf/L k|ToIf jf
ck|ToIf ?kdf ;xefuL x'g kfpg] 5}gg\ . a}+s tyf ljQLo ;+:yfn] cfkm\gf] sd{rf/L ;]jf ljlgodfjnLdf
;d]t ;f]xL cg'?k kl/dfh{g ug'{kg]{5 .
^=%

cfGtl/s ;ldltpk;ldlt ;DaGwL Joj:yf

-!_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf !$ tyf bkmf !% df ePsf] Joj:yf cg';f/
;~rfns ;ldltn] cfgf] hjfkmb]xLdf b]xfo adf]lhd x'g] u/L ;ldltpk;ldlt u7g u/L sfd,
st{Jo / clwsf/ ;d]t tf]Sg' kg]{5M .
-s_ n3'ljQ ljQLo ;+:yfn] cfgf] sfdsf/jfxLnfO{ k|efjsf/L ?kdf ;~rfng ug{ ;~rfns
;+of]hs jf ;b:o x'g] u/L b]xfosf ljifo;+u ;DaGwLt ;ldlt jf pk;ldlt dfq u7g ug{
;Sg]5 .
n]vfk/LIf0f,
hf]lvd Joj:yfkg /
sd{rf/L ;]jf ;'ljwf .
-v_ v08 -s_ df h'g;'s} s'/f n]lvPsf] ePtfklg s'g} vf; k|of]hgsf] nflu ;do tf]sL u}/
sfo{sf/L ;~rfnssf] ;+of]hsTjdf pk;ldlt u7g ug{ eg] jfwf k'u]sf] dfgLg] 5}g .
-u_ ;~rfns ;ldltsf cWoIf ;~rfns ;ldlt afx]s cGo s'g} klg cfGtl/s ;ldlt jf pk
;ldltdf ;dfj]z x'g kfpg] 5}g .
-3_ v08 -s_ adf]lhd u7g x'g] ;ldltdf cfjZostf cg';f/ cfdGq0f ul/g] ljz]if1 JolQm
;lxt slDtdf # b]lv a9Ldf % hgf;Dd ;b:o x'g ;Sg] 5g\ .
-_ ;DaGwLt ;+:yfn] ;a} ;~rfnsx?sf] of]Uotf / cg'ej v'n]sf] Profile tof/ u/L ;f]sf]
cfwf/df ;~rfnsx?nfO{ pko'Qm ;ldltdf /fVg] Joj:yf ug'{ kg]{ 5 .
-r_ pko{'Qm adf]lhd tLg j6f ;ldlt sfod x'g] u/L o; a}+saf6 kl/kq hf/L x'g' eGbf cufl8
ljleGg ljlgodfjnLx?df ePsf] Joj:yf cg';f/ ;~rfnsx?n] k|ltlglwTj ug]{ u/L u7g
ePsf ;ldltnfO{ Joj:yfkg cGtu{t u7g ug]{ Joj:yf ldnfpg' kg]{ 5 .
-5_ ;ldltsf ;b:ox?sf] a}7s eQf ;~rfns ;ldltsf ;b:on] kfpg] a}7s eQf eGbf a9L
gx'g] u/L tf]Sg' kg]{] 5 .
-h_ gfoj sfo{sf/L k|d'v kbdf a9'jf jf gofF kbk"lt{ k|s[ofaf6 lgo'lQm ubf{ sfo{sf/L k|d'vsf]
l;kmfl/;df ;ldltn] ug'{kg]{ 5 . gfoj sfo{sf/L k|d'v eGbf tNnf] txsf sd{rf/Lsf] a9'jf jf
gofF kbk"lt ubf{{ gfoj sfo{sf/L k|d'vsf] ;+of]hsTjdf ul7t kbk"lt{ ;ldltsf] l;kmfl/;df
sfo{sf/L k|d'vn] ug]{5 .
-em_ Pp6f ;ldltdf ;+of]hs /x]sf] ;~rfns csf]{ ;ldltdf ;+of]hs x'g kfpg] 5}g .
-`_ cfGtl/s n]vfk/LIf0f ljefusf k|d'v / sd{rf/Lx?sf] sfo{;Dkfbg d"Nofg qmdzM ;~rfns
;ldltn] / n]vfk/LIf0f ;ldltn] ug]{ u/fpg] Joj:yf ug'{ kg]{ .
17

-@_ n]vfk/LIf0f ;ldlt ;DaGwL Joj:yf

;~rfns ;ldltn] u}/ sfo{sf/L ;~rfnssf] dftxtdf Pp6f n]vfk/LIf0f ;ldlt u7g ug'{ kg]{5 .
;f] ;ldltsf] ;b:o;lrj cfGtl/s n]vfk/LIf0f ljefusf] k|d'v x'g] 5 . ;f] ;ldltn] ;+:yfsf]
cfly{s cj:yfsf] ;dLIff, cfGtl/s lgoGq0f, n]vfk/LIf0f ;DaGwL sfo{qmd / n]vfk/LIf0fsf] kl/0ffd
;DaGwdf lj:t[t 5nkmn u/L n3'ljQ ljQLo ;+:yfsf] Joj:yfkgnfO{ cfjZos lgb]{zg lbg]5 .
n3'ljQ ljQLo ;+:yfsf cfGtl/s / jfx\o n]vfkl/Ifsx?n] ;f] ;ldltdf l;w} kx'Fr /fVg ;Sg]5g\ .
lghx?n] k]z ug]{ k|ltj]bg / o; ;ldltsf] k|ltj]bg pk/ n3'ljQ ljQLo ;+:yfsf] ;~rfns
;ldltn] lj:t[t 5nkmn ug'{ kg]{5 . n3'ljQ ljQLo ;+:yfdf u7g x'g] n]vfk/LIf0f ;ldltdf
sfo{sf/L k|d'vnfO{ ;b:osf] ?kdf /fVg kfOg] 5}g t/ cfjZostf k/]sf] cj:yfdf cfdlGqt
;b:osf] ?kdf af]nfpg jfwf k'u]sf] dflgg] 5}g .

;ldltsf] k|d'v pQ/bfloTj

-s_ k|rlnt sfg'g adf]lhd n3'ljQ ljQLo ;+:yfsf] ;du| ljQLo cj:yf, cfGtl/s lgoGq0f,
n]vfk/LIf0f of]hgf / cfGtl/s n]vfk/LIf0fdf cf}+NofOPsf ljifox?df cfjlws ?kdf ;dLIff
u/L ;f] ;DaGwdf ckgfpg' kg]{ sbd af/] Joj:yfkgnfO{ cfjZos lgb]{zg lbg] / ;f] ;DaGwL
;'emfj ;~rfns ;ldltdf k]z ug]{ .
-v_ afx\o n]vfkl/Ifsn] k]z u/]sf] n]vfk/LIf0f k|ltj]bgdf cf}+NofOPsf a'Fbfs}lkmotx? pk/
;dLIff u/L ;'wf/fTds sbd rfNg Joj:yfkgnfO{ lgb]{zg lbg] .
-u_ g]kfn /fi6 a}+saf6 lg/LIf0f tyf ;'kl/j]If0f u/L k|ltj]bgdf cf}NofOPsf a'Fbfs}lkmotx?sf]
sfof{Gjog ePgePsf] ;DaGwdf ;dLIff ug]{ tyf tL ljifox?sf] clen]v u/L ;~rfns
;ldltnfO{ hfgsf/L u/fpg] .
-3_ n3'ljQ ljQLo ;+:yfsf] jflif{s ljQLo ljj/0fnfO{ ;xL / oyfy{ agfpg Joj:yfkgnfO{
;xof]u ug]{ .
-_ n3'ljQ ljQLo ;+:yfsf] sf/f]jf/sf] x/lx;fj ;xL / oyfy{ ePsf] ;DaGwdf ;~rfns
;ldltnfO{ ljZj:t t'Nofpg'sf] ;fy} ;Defljt bfloTj / shf{ juL{s/0f u/L ;f]sf] nflu /fVg'
kg]{ Joj:yf ;DaGwdf lgoldt ?kdf ;dLIff ug]{ .
-r_ k|rlnt sfg'g tyf g]kfn /fi6 a}+saf6 hf/L ul/Psf lgodg Joj:yfx? kfngf u/]gu/]sf]
;DaGwdf ;ldltn] ;dLIff ug'{sf ;fy} ;f] ;DaGwL Aoxf]/f cfgf] k|ltj]bgdf pNn]v ug'{ kg]{ .
-5_ cfGtl/s n]vfk/LIf0f ;DaGwL lj:t[t sfo{ k|0ffnL tof/ u/L ;f]sf] cfwf/df cfGtl/s
n]vfk/LIf0f u/fpg' kg]{ .
-h_ n3'ljQ ljQLo ;+:yfsf] sfd sf/jfxLdf lgoldttf, ldtJolotf, cf}lrTotf, k|efjsfl/tf
h:tf s'/fx? cjnDjg ePgePsf] af/] ;dLIff u/L ;~rfns ;ldltnfO{ cfjZos ;'emfj
lbg] .
-em_ n3'ljQ ljQLo ;+:yfsf] q}dfl;s ljQLo ljj/0fsf] ;dLIff u/L ;~rfns ;ldlt ;dIf
k|ltj]bg k]z ug]{ .
-`_ sDkgL P]g, @)^# sf] bkmf !^% df pNn]v ePsf sfo{x? ug]{ .
-#_ ;~rfns ;ldltn] sd{rf/L Joj:yfkg / ;]jf ;'ljwf ;ldlt tyf hf]lvd Joj:yfkg ;ldltsf] sfo{
ljj/0f o;} lgb]{zgsf] qmdzM cg';"rL ^=! / cg';"rL ^=@ df plNnlvt sfo{ ljj/0fnfO{ cfwf/
dfgL tf]lslbg' kg]{5 .
^=^
cfgf ;~rfns, z]o/wgL, sd{rf/L Pjd\ lgh;Fu ;DaGwLt kmd{nfO{ shf{ k|bfg ug{ aGb]h ;DaGwL
Joj:yf
-s_ b]xfosf cj:yfdf n3'ljQ ljQLo ;+:yfsf ;~rfnsnfO{ shf{ ;fk6Lu}/ sf]ifdf cfwfl/t ;'ljwf
k|bfg ug{ aGb]h ul/Psf] 5 M
-!_ ;~rfns / lghsf] Psf3/ kl/jf/sf ;b:onfO{,
-@_ ;~rfns jf lghsf] Psf3/ kl/jf/sf ;b:o Joj:yfks, ;fe]mbf/, Ph]G6 jf hdfgtstf{
ePsf] jf lghsf] k|ToIf ljQLo :jfy{ ePsf] JolQm, kmd{, sDkgL jf ;+:yfnfO{,
-#_ ;~rfns jf lghsf Psf3/ kl/jf/sf ;b:on] !) k|ltzteGbf a9L z]o/ lnPsf] kmd{,
sDkgLnfO{ / ;+:yfnfO{,
-$_ ;~rfns jf lghsf Psf3/ kl/jf/sf ;b:o hdfgt a;]sf] JolQm, kmd{ sDkgLnfO{ jf
;+:yfnfO{ .

18

-v_ b]xfosf cj:yfdf n3'ljQ ljQLo ;+:yfsf ;+:yfks, z]o/wgL tyf sd{rf/LnfO{ shf{ tyf u}/sf]ifdf
cfwfl/t ;'ljwf k|bfg ug{ aGb]h ul/Psf] 5 M
-!_ ;+:yfks jf ;+:yfks ;d'xsf z]o/wgL jf laqmL ePsf] s'n z]o/sf] ! k|ltzteGbf a9L
z]o/ lnPsf z]o/wgL tyf lghsf kl/jf/sf ;b:o / sd{rf/LnfO{,
:ki6Ls/0fM -c_ ;+:yfks, ! k|ltzt jf ;f]eGbf a9L z]o/ lnPsf JolQmkmd{sDkgL;+:yf, sfo{sf/L k|d'v,
axfnjfnf n]vfkl/Ifs tyf clws[t:t/sf sd{rf/L jf To:tf JolQmsf] kl/jf/sf ;b:o jf
;~rfns dgf]lgt jf lgo'lQm ug]{ clwsf/ kfPsf kmd{, sDkgL jf ;+:yfnfO{ shf{ jf ;'ljwf
k|bfg ug{ kfOg] 5}g .
-O_ ljutdf s'n hf/L k'+hLsf] ! k|ltzt eGbf sd z]o/ wf/0f u/]sf n3'ljQ ljQLo ;+:yfsf
;+:yfks jf ;+:yfks ;d'xsf z]o/wgLnfO{ k|bfg ePsf] shf{ tyf u}/ sf]ifdf cfwfl/t
;'ljwfsf] lj:t[t ljj/0f jfli{fs ljQLo ljj/0fdf v'nfpg' kg]{5 .
-@_ laqmL ePsf] z]o/sf] ! k|ltzteGbf a9L z]o/ lnPsf] z]o/wgL / n3'ljQ ljQLo ;+:yfsf
sd{rf/L ;fem]bf/ ePsf] jf hdfgt a;]sf] jf cGo lsl;dsf] ljQLo :jfy{ ePsf] JolQm,
kmd{, sDkgL jf ;+:yfnfO{,
-#_ o; a}+sn] lgb]{zg lbPsf]df afx]s n3'ljQ ljQLo ;+:yfsf z]o/wgL / sd{rf/Ln] !)
k|ltzteGbf a9L z]o/ lnO{ dtflwsf/ lnPsf] kmd{, sDkgL jf ;+:yfnfO{,
-u_ sfo{sf/L k|d'v / n3'ljQ ljQLo ;+:yfsf sd{rf/Lx?nfO{ n3'ljQ ljQLo ;+:yfsf] sd{rf/L
ljlgodfjnL cg';f/ ;'ljwfo'Qm ;fk6L k|bfg ug{ of] lgb]{zgn] afwf k'ofPsf] dflgg] 5}g .
pko{'Qm Joj:yfsf cltl/Qm ;/sf/sf] 3f]lift p2]Zo k'/f ug{ :yfkgf ePsf ljsf;d"ns ;+:yf jf
sDkgLnfO{ shf{ k|bfg ug{ o; a}+sn] 5'6 lbg ;Sg]5 .
-3_ o; a}+saf6 yf]s shf{ sf/f]af/ dfq ug]{ Ohfhtkq kfPsf n3'ljQ ljQLo ;+:yfsf] ;+:yfut ;+:yfks
z]o/wgLx?nfO{ ;f]xL ;+:yfaf6 shf{ k|jfx ug{ 5'6 k|bfg ul/Psf] 5 .
o:tf] C0fL ;+:yfaf6 yf]s shf{ sf/f]af/ ug]{ ;+:yfsf] ;~rfns ;ldltdf k|ltlglwTj ePsf] cj:yfdf
;d]t shf{ k|jfx ug{ jfwf kg]{ 5}g .
^=&
cfrf/;+lxtf tyf ;'zf;g ;DaGwL Joj:yf
!= n3'ljQ ljQLo ;+:yfx?sf] ;d]t ;'zf;g sfod ug]{ sfo{df e"ldsf /x]sf] x'Fbf ;'zf;g P]gsf] efjgf
cg';f/ cfcfgf] ;+:yfdf cfrf/;+lxtf lgdf{0f u/L nfu' ug'{ kg]{5 .
@= cfcfgf] ;+:yfdf ;'zf;g OsfO u7g u/L ;'zf;gsf] l:yltaf/] dfl;s ?kdf cg'udg ub}{ hfg'
kg]{5 .
#= o; a}+ssf] lg/LIf0f k|ltj]bgdf p7fOPsf ljifox?nfO{ tbf?stfsf ;fy sfof{Gjog ug'{ kg]{5 .
^=* :j3f]if0ff ;DaGwL Joj:yf
-s_ n3'ljQ ljQLo ;+:yfsf ;~rfnsx?n] cfgf] af/]df o;};fy ;+nUg :j3f]if0ff -Self-declaration_
u/]u/fPsf] ljj/0f -cg';"rL ^=#_ ;lxtsf] hfgsf/L tyf ;DaGwLt ;+:yfn] cfkm\gf ;~rfnsx?sf]
;DaGwdf tof/ u/]sf] btf{nut lstfjsf] 9fFrf -cg';"rL ^=$_ ;lxtsf] ljj/0f o; a}+sdf k]z ug'{
kg]5
{ .
-v_ n3'ljQ ljQLo ;+:yfn] cfgf] ;+:yfsf] ;~rfnsn] cfkm" jf cfgf] kl/jf/sf ;b:o tyf cfgf] jf
kl/jf/sf] :jfldTjdf /x]sf] kmd{sDkgLsf] gfddf ljleGg a}+s tyf ;+:yfx?af6 lnPsf] shf{ ;DaGwL
:j3f]if0ff ljj/0f jflif{s ?kdf cfly{s jif{ ;dfKt ePsf] ldltn] #% lbgleq ;~rfns ;ldltdf k]z
u/L cBfjlws u/L /fVg' kg]{5 .
^=( n3'ljQ ljQLo ;+:Yffx?n] cfgf] lgodfjnLdf tf]lsP adf]lhd ;~rfns ;ldltsf] cWoIf, ;~rfns,
j}slNks ;~rfns a}7sdf pkl:yt eP afkt kfpg] a}7s eQf, ;~rfns sfo{sf/L eO{ sfo{ u/]df
kfl/>lds ;d]t / 6]lnkmf]g, df]jfOn tyf kqklqsf vr{ Pjd\ ;+:yfsf] sfddf :jb]z / ljb]zdf e|d0f
ubf{ nfUg] vr{ h:tf cGo ;'ljwf afx]s u}/sfo{sf/L cWoIf tyf cGo ;~rfnsx?n] JolQmut kmfObf x'g]
cfly{s / u}/ cfly{s s'g} klg k|s[ltsf ;'ljwf lng kfOg] 5}g . o;/L cfly{s / u}/ cfly{s ;'ljwf lnPsf]
v08df a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf @$ sf] pkbkmf -!_ sf] Joj:yf pNn+3g u/]sf]
dflgg]5 . o;/L lnPsf] cfly{s tyf u}/ cfly{s ;'ljwf a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf
@! sf] pkbkmf -@_ adf]lhd s;"/ u/]sf] dfgL c;'npk/ ul/g]5 .

19

^=!) Ohfhtkqk|fKt ug]{ qmddf /x]sf n3'ljQ ljQLo ;+:yfsf k|:tfljt ;~rfnsjf k|jGw ;~rfnsx?n]
ljQLo sf/f]jf/ ug]{ Ohfhtkqk|fKt gu/];Dd s'g} klg k|sf/sf] kfl/>lds, eQf tyf cGo cfly{s
;'ljwfx? lng kfOg] 5}g . k|:tfljt ;+:yfdf sfo{/t sd{rf/Lx?n] k|:tfljt ;~rfns ;ldltn] lg0f{o u/]
adf]lhdsf] kfl/>lds lng eg] afwfkg]{ 5}g . ljQLo sf/f]af/sf] Ohfhtkqk|fKt u/L ;s]sf t/
;j{;fwf/0fdf ;fj{hlgs z]o/ lgisfzg gu/]sf ;+:yfsf ;~rfns, k|jGw ;~rfns tyf k|d'v sfo{sf/L
clws[t nufotsf clwsf/Lx?n] k|fKt ug]{ kfl/>lds, eQf tyf cGo cfly{s ;'ljwfx? pQm ;+:yfsf]
;j{;fwf/0f z]o/wgLsf] k|ltlglwTj ePsf] k|yd ;fwf/0f;ef ;DkGg geP;Dd a[l4 ug{ kfOg] 5}g .
^=!! o; a}+sn] k|sflzt ug]{ u/]sf] Joj;flos ljz]if1 tyf n]vfkl/Ifssf] ;"rLdf /x]sf JolQm tyf lgh
;xefuL x'g] jf ePsf] ;fem]bf/L kmd{, sDkgL tyf ;+:yfx? ;d]tnfO{ ljkIfL agfO{ clVtof/ k|fKt lgsfon]
d'2f bfo/ u/]df :jtM o; a}+sn] k|sflzt ug]{ ;"rLaf6 x6fOg] 5 . ;kmfO{ kfPsf] v08df cflwsfl/s kq
k|fKt eP kl5 :jtM ;"rLdf ;dfj]z ul/g] 5 . t/, d'2f bfo/ x'g'eGbf cufl8 n3'ljQ ljQLo ;+:yfx?sf]
;fwf/0f;efaf6 n]vfkl/Ifs lgo'lQm ePsf] xsdf eg] sfd ;DkGg ug{ o; Joj:yfn] s'g} jfwf kg]{ 5}g .
^=!@ n3'ljQ ;+:yfsf] Ps k|ltzt jf ;f] eGbf a9L ;]o/ wf/0f u/]sf ;]o/wgL jf lghsf] JolQmut jf
;fem]bf/L kmd{n] n]vfk/LIf0f u/]sf] kmd{sDkgL;+:yfnfO{ ;DalGwt n3'ljQ ;+:yfn] C0f k|bfg ug{ kfOg]
5}g .
7= ;"kl/j]IfsLo lgb]{zg nfu' ug]{ sfo{ tflnsf ;DaGwL Joj:yf
&=! lg/LIf0f k|ltj]bg pk/sf] k|lts[of :ynut lg/LIf0f k|ltj]bg k|fKt ePsf] ldltn] a9Ldf tL; lbgleq
n3'ljQ ljQLo ;+:yfsf] ;~rfns ;ldltn] pQm k|ltj]bgdf plNnlvt s}lkmotx?sf] ;'wf/ tyf lbPsf
lgb]{zgx?sf] kfngf u/L ;f] lg/LIf0f k|ltj]bgdf p7fOPsf a'Fbfx?sf] ;'wf/sf] l:ylt ;lxtsf] k|ltlqmof o;
a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 . tf]lsPsf] ;doleq cfjZos ;'wf/ u/L k|ltlqmof
k7fpg g;Sg] cj:Yff ePdf n3'ljQ ljQLo ;+:yfn] o; a}+ssf] :jLs[lt lnO{ k|fKt ePsf] cjlwleq pQm
k|ltj]bg o; a}+sdf k]z ug'{ kg]{5 .
&=@ lg/LIf0f k|ltj]bg dfk{mt yk shf{ gf]S;fgL Joj:yf ug]{ lgb]{zg k|fKt ePdf rfn' q}dfl;s lx;fjdf yk
shf{ gf]S;fgL Joj:yf u/L ;f]sf] hfgsf/L o; a}+sdf lbg' kg]{5 .
&=# lg/LIf0f k|ltj]bg dfk{mt lgb]{zg k|fKt ePsf] tL; lbgleq ;+:yfn] tLg dlxgfn] efvf gf3]sf shf{x?sf]
l:ylt ;'wfg]{ of]hgf agfO{ o; a}+ssf n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 . ;f]
cjlwleq o; a}+saf6 lg/LIf0f eO{ yk lgb]{zg k|fKt ePdf juL{s[t shf{x?sf] /sd / juL{s/0fdf cfPsf]
kl/jt{g ;dfj]z ePsf] ;+zf]lwt of]hgf #) lbgleq o; a}+ssf] n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf
k]z ug'{ kg]{5 .
&=$ lg/LIf0f k|ltj]bg dfk{mt lgb]{zg k|fKt ePsf] a9Ldf #% lbgleq n3'ljQ ljQLo ;+:yfn] kof{Kt k'FhLsf]if
sfod /fVgsf] nflu cGo s'/fx?sf] cltl/Qm b]xfosf ljifox? ;d]t ;dfj]z ePsf] lnlvt k'FhL of]hgf
o; a}+ssf] n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 M
-s_
kof{Kt k'FhLsf]if sfod ug{sf nflu xfn / eljiodf cfjZos kg]{ k'FhLsf] ljj/0f,
-v_
juL{s[t tyf k'gMjuL{s[t ;DklQsf] ljj/0f,
-u_
;l~rt gfkmfsf] cg'dflgt /sd,
-3_
o; ;DaGwL lgb]{zgdf Joj:yf eP cg';f/ eljiodf cfjZos kg]{ k'FhL k'/f ug{
Joj:yf ul/Psf] cltl/Qm ;|f]t / ;do tflnsf .
&=% n3'ljQ ljQLo ;+:yfn] ljBdfg gLlt, lgod tyf sfg'gL k|fjwfgsf] bfo/fleq sfo{ ;Dkfbg u/L cfGtl/s
lgoGq0f k|0ffnLdf k|efjsf/Ltf Nofpg ;lsg] u/L sfo{ljlwsf] ljsf; ug'{ kg]{5 . pQm sfo{ljlw cGtu{t
slDtdf b]xfosf ljifox? ;dfj]z ePsf] x'g' kg]{5 M
-s_
;+:yfsf]] oyfy{ cj:yfsf] lrq0f ug]{ tyf ;DklQ ;'/lIft x'g] u/L n3'ljQ ljQLo
;+:yfsf]] Joj:yfkg tyf n]vf lgoGq0f k|0ffnLsf] ;dLIff ;DaGwL sfo{ljlw .
-v_
tYofsf] ljZj;lgotf hfFr ug]{ sfo{ljlw .
-u_
shf{ k|jfx, t/ntf Joj:yfkg, k'FhLsf]ifsf] kof{Kttf, sd{rf/L, Joj:yfkg ;"rgf
k|0ffnLsf ;fy} n3' ljQLo lgod sfg'gx?sf] kfngf ;DaGwL Jojxf/ hfFra'em ug]{
sfo{ljlw .
20

-3_
;DklQsf] u'0f:t/ ;dLIff sfo{ljlw .
-_
ljQLo hf]lvd Joj:yfkg -t/ntf, ;DklQbfloTj_ sf] ;dLIff ;DaGwL sfo{ljlw .
&=^ o; a}+saf6 n3'ljQ ljQLo ;+:yfsf] sf/f]jf/ / k|ult ljj/0f ;DjGwdf lg/Gt/ ?kdf cg'udg ul/g] 5 .
o; a}+sn]] ;DalGwt n3'ljQ ljQLo ;+:yfsf] lqmofsnfk, of]hgf, gLlt tyf o; a}+sn] lbPsf] lgb]{zg
sfof{Gjogsf] cg'udg u/L lbPsf] ;'emfj ;DaGwLt ;+:yfn] sfof{Gjog ug'{ u/fpg' kg]{5 . ;fy} o; a}+sn]
lgb]{zg lbPsf] cj:Yffdf cw{jflif{s k|ult ljj/0f / lgb]{zgsf] sfof{Gjog l:yltsf] k|ltj]bg ;d]t
tf]lsPsf] cjlwleq pknAw u/fpg' kg]{5 .
8=

nufgL ;DaGwL Joj:yf

*=! n3'ljQ ljQLo ;+:yfn] ;/sf/L ;'/If0fkq, g]kfn /fi6 a}+s C0fkq tyf ;+ul7t ;+:Yffx?sf] z]o/ tyf
l8a]~r/df nufgL ug]{ gLlt tyf sfo{ljlw ;~rfns ;ldltaf6 :jLs[t u/fP/ dfq nfu' ug'{ kg]{5 .
*=@ n3'ljQ ljQLo ;+:yfn] ;j{;fwf/0fdf z]o/ laqmL u/L g]kfn lwtf]kq ljlgdo ahf/df ;"rLs[t eO;s]sf]
;+ul7t ;+:yfsf] z]o/ tyf l8a]~r/df dfq nufgL ug{' kg]{5 .
t/, n3'ljQ ljQLo ;+:yfn] lwtf]kq ljlgdo ahf/df ;"rLs[t eO{g;s]sf] s'g} ;+ul7t ;+:yfsf] z]o/ tyf
l8a]~r/df nufgL] u/]df nufgL u/]sf] ldltn] ! jif{leq pQm z]o/ tyf l8a]~r/ ;"rLs[t gePsf] v08df
nufgL eP a/fa/sf] /sd nufgL ;dfof]hg sf]if v8f u/L ;f] sf]ifdf hDdf ug'{ kg]{5 . To:tf] sf]ifdf /x]sf]
/sd pQm z]o/ tyf l8a]~r/ ;"rLs[t geP;Dd cGo pkof]u ug{ kfOg] 5}g .
gofF v'n]sf ;+ul7t ;+:yfdf u/]sf]] nufgLsf] xsdf To:tf] sDkgL ;~rfngdf cfPsf] ldltn] @ jif{leq jf
nufgL u/]sf] @ jif{ leqdf pQm z]o/ ;"rLs[t gePsf] v08df nufgL eP a/fa/sf] ;Dk"0f{ /sd nufgL
;dfof]hg sf]ifdf hDdf ug'{ kg]{5 .
*=# n3'ljQ ljQLo ;+:yfn] s'g} Ps ;+ul7t ;+:yfsf] z]o/ tyf l8a]~r/df nufgL ubf{ 7Ls cl3Nnf]
qodf;df sfod k|fylds k'FhLsf]] !) k|ltztdf ga9\g] u/L / ;j} ;+ul7t ;+:yfx?sf] z]o/ tyf
l8a]~r/df a9Ldf cfgf] k|fylds k'FhLsf]] #) k|ltztdf ga9\g] u/L nufgL ug'{ kg]{5 . To;}u/L n3'ljQ
ljQLo ;+:yfn] ;+ul7t ;+:yfx?sf] z]o/ tyf l8a]~r/df nufgL ubf{ nufgL x'g] ;+:yfsf] r'Qmf k'FhLsf] !)
k|ltzt;Dd dfq nufgL ug'{ kg]{5 . nufgL ubf{sf] cj:yfdf tf]lsPsf] ;LdfeGbf a9L nufgL u/]sf]
kfOPdf o;/L a9L nufgL ePsf] /sd j/fj/ k'FhLsf]if u0fgf ubf{ k|fylds k'FhLaf6 36fO{ k'FhLsf]if sfod
ul/g]5 .
*=$ n3'ljQ ljQLo ;+:yfsf] z]o/ tyf l8a]~r/ sf/f]jf/nfO{ lgb]{zg kmf=g+= *=!, *=@ / *=# adf]lhd k|To]s
sDkgLsf] cnu\ cnu\ 5'6\ofO{ vl/b d"No jf ahf/ d"NodWo] h'g sd x'G5 To;sf] cfwf/df cw{jflif{s
?kdf d"Nofg u/L cfgf] ;DklQdf b]vfpg' kg]{5 .
t/, s'g} sDkgLsf] z]o/ tyf l8a]~r/sf] vl/b d"NoeGbf ahf/ d"No sd eO{ km/s kg{ cfPsf] /sdnfO{
gfkmfgf]S;fg lx;fadf vr{ n]vL nufgLdf ;Defljt xfgL afkt Joj:yf zLif{sdf hDdf ug'{ kg]{5 .
*=% :jk|of]hgsf] nflu crn ;DklQ vl/blgdf{0fsf] ;DaGwdf
n3'ljQ ljQLo ;+:yfn] cfgf] k|of]hgsf] lgldQ cfjZos k/]df afx]s crn ;DklQ vl/b ug{ u/fpg
x'Fb}g . n3'ljQ ljQLo ;+:yfn] cfgf] k|of]hgsf] lgldQ hUuf, ejg jf b'j} cfjZos k/]df b]xfosf
zt{x?sf] clwgdf /xL vl/b jf lgdf{0f ug{ ;Sg] 5 .
-s_ n3'ljQ ljQLo ;+:yf ;+:yfkgf ubf{sf] ;Dk"0f{ k"j{ ;~rfng vr{ (Pre operating expenses)
ckn]vg eO;s]sf] x'g'kg]{ 5 .
-v_ k|aGwkqlgodfjnLdf pNn]v eP adf]lhdsf] z]o/ ;j{;fwf/0fdf hf/L u/L ;s]kl5sf] klxnf] ;fwf/0f
;ef ;DkGg ePsf] x'g'kg]{ 5 .
-u_ ljut b'O{ jif{b]lv lg/Gt/ v'b d'gfkmfdf ;~rfng ePsf] x'g'kg]{ 5 .
-3_ o; a}+sn] hf/L u/]sf] lgb]{zg adf]lhd k'FhLsf]if kof{Kt /x]sf] x'g'kg]{ 5 .
-_ hUuf, ejg jf b'j} vl/b tyf ejg lgdf{0f ubf{ k|ltk6s cfgf] k|fylds k'FhLsf] !% k|ltztsf]
;Ldfleq /xL ug'{kg]{ 5 .
-r_ v08 -s_ b]lv -_ ;Dd plNnlvt cj:yf k'/f gu/L hUuf, ejg jf b'j} vl/b jf lgdf{0f u/]df ;f]
a/fa/sf] /sd k|fylds k'FhLsf]if u0fgf ubf{ 36fpg' kg]{5 .

21

-5_ hUuf, ejg jf b'j} vl/b u/]sf] jf ejg lgdf{0f ;DkGg ePsf] ldltaf6 # jif{;Dd cfgf] k|of]udf
gcfPdf ;f] a/fa/sf] /sd k|fylds k'FhLsf]if u0fgf ubf{ 36fpg' kg]{5 .
-h_ To:tf] hUuf, ejg jf b'j} cfgf] k|of]hgdf gcfpg] b]lvPdf laqmL ug'{kg]{ 5 .
9=

tYof ljj/)f ;DaGwL Joj:yf

(=! n3'ljQ ljQLo ;+:yfx?n] cfkm\gf zfvfx?sf] ;d]t ;dli6ut (Consolidated) ?kdf tof/ u/L PsLs[t
?kdf lgb]{zg kmf=g+= 3(=!, 3(=@ / 3(=& cg';f/sf ljj/0fx? dfl;s ?kdf sf/f]jf/ ;dfKt ePsf]
ldltn] !% lbgleq, 3(=#, 3(=$, 3(=^, 3(=* / 3(=( cg';f/sf ljj/0fx? q}dfl;s ?kdf sf/f]jf/
;dfKt ePsf] ldltn] ! dlxgfleq / 3(=% cg';f/sf] ljj/0f q}dfl;s ?kdf sf/f]jf/ ;dfKt ePsf]
ldltn] #% lbgleq o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / n3'ljQ k|j4{g tyf ;'kl/j]If0f
ljefudf k7fpg' kg]{5 .
(=@ o; lgb]{zg cg'?k n3'ljQ ljQLo ;+:yfx?n] plNnlvt ;dodf tYof gk7fPdf jf unt tYof
k7fPdf g]kfn /fi6 a}+s P]g, @)%* / a}+s tyf ljQLo ;+:yf ;DaGwL k|rlnt sfg'g adf]lhd b; xhf/
?k}ofFb]lv krf; xhf/ ?k}ofF;Dd hl/jfgf / cGo sf/jfxL x'g]5 .
(=# n3'ljQ ljQLo ;+:yfx?n] o; a}+sdf tYof k7fpg] k|of]hgsf] nflu Pp6f 5'} kbflwsf/L tf]Sg' kg]{5 .
tYof ljj/0f k7fpFbf tf]lsPsf] kbflwsf/Lx?sf] gfd, kmf]g g+= / Od]n 7]ufgf ;d]t pNn]v ug'{ kg]{5 .
tf]lsPsf ljj/0fx? oyf;dodf k|fKt gePdf ;DalGwt kbflwsf/Lx?nfO{ pQ/bfoL agfO{ o; a}+sn] lbPsf]
lgb]{zg adf]lhd sf/jfxL ug'{ kg]{5 .
(=$ pko{'Qm tYofx? o; a}+ssf]] lgDgfg';f/sf] Od]n 7]ufgfdf ;d]t On]S6f]lgs dfWodaf6 k7fpg' kg]{5 .
a}+s tyf ljQLo ;+:yf lgodg ljefu
n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefu

bfistatd@nrb.org.np
nrbmfd@nrb.org.np

;fy}, o; lgb]{zgdf pNn]v ePb]lv afx]s o; a}+ssf] cGo ljefusfof{nodf k7fpg' kg]{ ljj/0fx?
lgoldt ?kdf k7fpg' kg]{5 .
(=% pko{'Qm tYofx? On]S6f]lgs dfWodaf6 k7fpFbf PS;]n l;6 dfkm{t k7fpg' kg]{5 . o; k|of]hgsf] nflu
o; a}+ssf] j]j;fO6df /flvPsf] PS;]n l;6 Reporting Format df ePsf kmf/fdx? e/L ;f]xL adf]lhd
k7fpg' kg]{5 / gePsf kmf/fdx? 5'} PS;]n l;6df agfO{ k7fpg' kg]{5 . lgwf{l/t 9fFrfdf cfk"mv';L s'g}
yk36 ug{ kfOg] 5}g . tYof ljj/0f ?= xhf/df pNn]v u/L k7fpg' kg]{5 . tYof ljj/0f g]kfnL
efiffdf k7fpFbf clgjfo{ ?kdf Bishall km06af6 k7fpg' kg]{5 . o:tf] km06 o; a}+ssf] j]j;fO6
www.nrb.org.np af6 ;d]t 8fpgnf]8 ug{ ;lsg]5 .

22

10=

;+:yfks z]o/ gfd;f/L jf v/LblaqmL jf xs x:tfGt/)f ;DaGwL Joj:yf

!)=!

;+:yfks / ;+:yfks ;d'xsf] z]o/ lnPsf JolQmsf] d[To' ePdf jf k|rlnt sfg'g adf]lhd kfl/jfl/s
c+zaG8f ePdf k|rlnt sfg'gsf] l/t k'ofO{ lghx?sf] xsbf/ jf lghx?n] OR5fPsf] JolQmsf] gfddf
gfd;f/L u/L ;f] sf] !% lbgleq o; a}+snfO{ hfgsf/L lbg' kg]{5 .
!)=@ ;+:yfks tyf ;+:yfks ;d'xsf] z]o/ gfd;f/L jf laqmL ;DaGwdf
k|rlnt sfg'gsf] clwgdf /xL ;+:yfks tyf ;+:yfks ;d'xsf] z]o/ lng] JolQm jf ;+:yfn] cfgf]
:jfldTjdf /x]sf] z]o/ b]xfo adf]lhd l/t k'ofO{ gfd;f/L jf laqmL ug{ ;Sg]5g\ M
-s_ n3'ljQ ljQLo ;+:yfn] cfkm\gf z]o/wgLsf] z]o/ vl/blaqmL jf gfd;f/L ug'{ k"j{ o; a}+ssf]
:jLs[lt lng' kg]{5 . :jLs[ltsf] nflu ;~rfns ;ldltsf] l;kmfl/; ;lxt o; a}+sdf cfj]bg ug'{kg]{
5.
-v_ v08 -s_ df h'g;'s} Joj:yf ePtfklg ;+:yfks ;+:yfks aLrdf z]o/ vl/blaqmL ePdf k|rlnt
sfg'gsf] l/t k'ofO{ vl/blaqmL u/L ;f] sf] hfgsf/L !% lbgleq o; a}+snfO{ lbg' kg]{5 . t/, o;
a}+saf6 Fit & Proper Test dfkg gePsf] ;+:yfksn] r'Qmf k'FhLsf] b'O{ -@_ k|ltzteGbf a9L x'g]u/L
;+:yfks z]o/ vl/b ug{ rfx]df ;+:yfks ;+:yfks aLrdf z]o/ vl/blaqmL x'g] ePtfklg o;
a}+ssf] :jLs[lt lng'kg]{ 5 .
-u_ d[To' eO{ jf k|rlnt sfg'g adf]lhd kfl/jfl/s c+zaG8f eO{ xs x:tfGt/0f ePsf] afx]s cGo
cj:yfdf ;+:yfksn] cfg} ;d'xsf ;+:yfksnfO{ dfq z]o/ gfd;f/L jf laqmL ug'{ kg]{5 .
-3_ v08 -u_ adf]lhd ;+:yfks ;d'xdf z]o/ gfd;f/L jf laqmL x'g g;Sg] cj:yf ePdf dfq cGo
JolQm jf ;+:yfnfO{ o; lgb]{zgsf clwgdf /xL z]o/ gfd;f/L jf laqmL ug{ ;lsg] 5 . o;/L
;+:yfks ;d'xsf] z]o/ gfd;f/L jf vl/b u/L lng] JolQm jf ;+:yf ;+:yfks ;d'xdf g} ;dfj]z
x'g]5g\ .
-_ b]xfosf] cj:yf ePsf] s'g} klg JolQm jf ;+:yfnfO{ ;+:yfksn] cfgf] :jfldTjsf] z]o/ gfd;f/L jf
laqmL ug{ kfpg] 5}gg\ M
-!_ shf{ ;"rgf s]Gb|sf] sfnf];"rLdf k/L ;f] ;"rLaf6 k'ms'jf ePsf] ldltn] sDtLdf # jif{
gk'u]sf],
-@_ ;DaGwLt n3'ljQ ljQLo ;+:yfsf] cfGtl/s jf afXo n]vfk/LIfsdf lgo'Qm /x]sf],
-#_ ;DaGwLt n3'ljQ ljQLo ;+:yfsf] sfg'gL jf cGo ;Nnfxsf/ kbdf axfn ePsf],
-$_ ;DaGwLt n3'ljQ ljQLo ;+:yf;Fu s'g} lsl;dsf] 7]Ssf kfdf lx:;]bf/ /x]sf],
-%_ k|rlnt sfg'g adf]lhd s/ r'Qmf gu/]sf] jf :yfoL s/bftf n]vf gDj/ lgoldt gu/]sf],
-^_ s'g} Ohfhtkqk|fKt ;+:yfsf] sfd sf/jfxLdf a]OdfgL jf ablgot u/]sf] s'/f cbfntaf6
k|dfl0ft ePsf],
-&_ lwtf]kq bnfn jf ahf/ lgdf{tf, ;xsf/L ;+:yf,
-*_ n3'ljQ ljQLo ;+:yfsf] r'Qmf k'FhLsf] @% k|ltzt eGbf sd z]o/ lnPsf] z]o/wgLn] yk z]o/
gfd;f/L jf vl/b u/L ln+bf lghsf] :jfldTjdf pQm n3'ljQ ljQLo ;+:yfsf] r'Qmf k'FhLsf] @%
k|ltzt eGbf a9L z]o/ :jfldTj x'g] cj:yf ePsf], jf
-(_ kmd{, sDkgLsf] xsdf ljut @ jif{b]lv ;l~rt d'gfkmfdf ;~rfngdf g/x]sf] .
-!)_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf ( / !! adf]lhd tf]lsPsf] cjlw / zt{ k'/f
gu/]sf],
-!!_ z]o/sf] dfu /sd r'Qmfe'QmfgL gu/]sf],
-!@_ ;+:yfks z]o/ vl/blaqmL kl5 sfod x'g cfpg] s'n ;+:Yffksx?dWo] Ps ltxfO{ ;b:ox?
:gfts jf ;f] ;/xsf] of]Uotf k|fKt x'g'kg]{df ;f] cj:Yff ljBdfg /xg g;Sg] b]lvPsf], jf
-!#_ o; a}+sn] ;do ;dodf n3'ljQ ljQLo ;+:yfsf] ;+:yfks x'g tf]s]sf] Go'gtd of]Uotf / cg'ej
gePsf]
-!$_ o; a}+sn] tf]s]sf] 9fFrf ;lxtsf] lgj]bg k]z gu/]sf / k|rlnt sfg'gn] cof]Uo 7x/ u/]sf] .
-r_ n3'ljQ ljQLo ;+:yfsf] ;+:yfks jf ;+:yfks ;d'xsf] z]o/ vl/b ug]{ kmd{sDkgLsf] z]o/
:jfldTj s'g} klg lsl;dn] x:tfGt/0f ug{' cl3 ;f] kmd{ tyf sDkgLn] o; a}+saf6 :jLs[lt lng'
kg]{5 . n3'ljQ ljQLo ;+:yfsf] ;+:yfks jf ;+:yfks ;d'xsf] z]o/ vl/b ug]{ sDkgLsf] z]o/ csf]{
23

!)=#
!)=$
!)=%
!)=^

!)=&

!)=*
!)=(

s'g} sDkgLn] vl/b u/]sf] ePdf To:tf] sDkgLsf] z]o/ klg s'g} klg lsl;dn] x:tfGt/0f ug'{cl3
o; a}+saf6 :jLs[lt lng' kg]{5 .
-5_ n3'ljQ ljQLo ;+:yfsf ;+:yfks;+:yfks ;d'xsf] z]o/ vl/b ubf{ ;+:yfks z]o/wgLxn] tf]lsPsf]
9fFrfdf -a}+sljQLo ;+:yf ;+:yfkgf Pjd\ ljQLo sf/f]jf/ ug{] Ohfhtkq ;DaGwL gLltut Pjd\
k|s[ofut Joj:yfM @)^# sf] ;+zf]lwt cg';"rL # sf] a'Fbf g+= !^ sf] ljj/0f_ nufgL x'g] /sdsf]
cfo;|f]t;DaGwL ljj/0f clgjfo{ kdf k]z ug'{ kg]{5 . ;f] sf] clen]v ;DaGwLt n3'ljQ ljQLo
;+:yfn] cBfjlws u/L /fVg' kg]{ tyf ;f] ;DaGwL ;Dk"0f{ clen]vsf] k|ltlnlk o; a}+ssf] a}+s tyf
ljQLo ;+:yf lgodg ljefudf ;d]t k]z ug'{ kg]{5 .
;+:yfks jf ;+:yfks ;d'xsf] z]o/ gfd;f/L jf vl/b u/L lng] cGo JolQm jf ;+:yfn] bkmf ! / @ df
pNn]v ePsf] k|lqmof gk'ofO{ cfgf] :jfldTjsf] z]o/ gfd;f/L jf laqmL ug{ kfpg] 5}gg\ .
o; a}+sn] ;+:yfks ;d'xsf] z]o/ gfd;f/L jf laqmL ug{ :jLs[lt lbPsf] ldltn] tLg dlxgfleq cfgf]
:jfldTjsf] z]o/ gfd;f/L jf laqmL u/L ;Sg' kg]{5 . ;f] cjlw kZrft\ ;+:yfks ;d'xsf] z]o/ laqmL ug{
lbOPsf] :jLs[lt :jtM /2 x'g]5 .
o; a}+saf6 ljleGg ldltdf ;+:yfks ;d'xsf] z]o/ gfd;f/L jf laqmL ug{ :jLs[lt lnP/ of] lgb]{zg
hf/L ePsf] ldlt;Dd klg z]o/ gfd;f/L jf laqmL u/L g;s]sf z]o/wgLx?n] k'gM o; lgb]{zg cg'?ksf]
k|lqmof k'/f u/]/ dfq cfgf] :jfldTjsf] z]o/ gfd;f/L jf laqmL ug{ ;Sg] 5g\ .
;+:yfks jf ;f] ;d'xsf] z]o/ gfd;f/L jf vl/b u/L lng] JolQm jf ;+:yfn] o; lgb]{zg ljkl/t x'g] u/L
cfgf] :jfldTjdf /x]sf] z]o/ gfd;f/L jf laqmL u/]df o;/L lgb]{zg ljkl/t cfgf] :jfldTjdf /x]sf]
z]o/ gfd;f/L jf laqmL ug]{ JolQm jf ;+:yfx? lghx?n] cfgf] :jfldTjdf /x]sf] z]o/ gfd;f/L jf
laqmL u/]sf] ldltn] sDtLdf % jif{;Dd csf]{ s'g} Ohfhtkqk|fKt ;+:yfsf]] ;+:yfks x'g tyf s'g} klg
Ohfhtkqk|fKt ;+:yfsf] ;~rfns x'g of]Uo x'g] 5}gg\ .
o; a}+sf/f hf/L a}+sljQLo ;+:yf ;+:yfkgf Pjd\ ljQLo sf/f]jf/ ug{] Ohfhtkq ;DaGwL gLltut Pjd\
k|s[ofut Joj:yfM @)^# n] u/]sf] gLltut Joj:yf cg';f/ o; a}+saf6 Ohfhtkqk|fKt s'g} Ps a}+s tyf
ljQLo ;+:yfsf] ;+:yfks z]o/df nufgL ubf{ r'Qmf k'FhLsf] a9Ldf !% k|ltzt / cGo a}+s tyf ljQLo
;+:yfx?df r'Qmf k'FhLsf] a9Ldf ! k|ltzt;Dd dfq nufgL ug{ ;lsg] 5 . ;fy}, 3 ju{sf] ;+:yfsf] xsdf
pko{'Qm adf]lhdsf] ;LdfnfO{ qmdzM @% k|ltzt / !) k|ltzt sfod ul/Psf] 5 . plNnlvt nufgL ;Ldf
g]kfn ;/sf/, g]kfn /fi6 a}+s / a}+s tyf ljQLo ;+:yfn] ;xfos sDkgLdf ;+:yfks eO{ nufgL ubf{
nfu' x'g] 5}g .
t/, g]kfn ;/sf/sf] %) k|ltzt jf ;f] eGbf a9L :jfldTj ePsf ljQLo If]q;Fu ;DaGwLt ;+:yf
sd{rf/L ;~ro sf]if, gful/s nufgL sf]if / /fli6o aLdf ;+:yfgsf] xsdf a9Ldf @% k|ltzt;Dd o;
a}+ssf] :jLs[lt lnO{ Ps eGbf a9L a}+s tyf ljQLo ;+:yfdf ;+:yfks z]o/ nufgL ug{ afwf k'u]sf]
dflgg] 5}g .
ljutdf Ps eGbfa9L a}+s tyf ljQLo ;+:yfdf ;+:yfks jf ;+:yfks ;d'x eO{ nufgL u/]sf] /sd of]
gLlt nfu' ePsf] ldltn] % jif{leq cfjZos k|lqmof k'ofO{ a]rljvg u/Lx6fO{ plNnlvt ;Ldfleq
;Lldt x'g] Joj:yf sfod ug'{ kg]{5 .
pko{'Qm tf]lsPsf] ;Ldfleq sfod g/x]sf n3'ljQ ljQLo ;+:yfsf ;+:Yffks z]o/wgLx?nfO{ pQm
;Ldfleq gcfP;Dd ;DaGwLt ;+:Yffaf6 ljt/0f x'g] gub nfef+;, af]g; z]o/ / xsk|b z]o/df ;xefuL
x'g aGb]h nufOPsf] 5 .
;+:yfkssf] :jfldTjdf /x]sf] z]o/ gfd;f/L jf vl/b u/L lng] JolQm jf ;+:yf klg ;+:yfksx?sf]
;d'xdf /xg] u/L n3'ljQ ljQLo ;+:yfn] k|aGwkq / lgodfjnLdf clgjfo{ ?kdf ;+zf]wg ug]{ Joj:yf
ug'{ kg]{5 .
o; a}+saf6 :jLs[lt glnO{ n3'ljQ ljQLo ;+:yfn] ;+:yfks ;d'xsf] z]o/ gfd;f/L jf laqmL u/]sf]
nut sf u/L lbPdf To:tf ;+:yfnfO{ g]kfn /fi6 a}+s P]g, @)%* sf] bkmf !)) adf]lhd sf/jfxL
x'g]5 .

24

!)=!) n3'ljQ ljQLo ;+:yfsf] ;+:yfks jf ;+:yfks ;d""xsf] z]o/df ;xsf/L ;++:yfx?af6 nufgL ug]{]
;DaGwdf
o; a}+saf6 Ohfhtkqk|fKt u/]sf jf Ohfhtkqsf] nflu gofF lgj]bg k]z x'g] ;+:yfsf] ;+:yfks jf
;+:yfks ;d'xsf] z]o/df k|rlnt sfg'g adf]lhd ;+:yflkt ;xsf/L ;+:yfx?n] ;+:yfut ?kdf nufgL
ug{ kfpg] 5}gg\ .
!)=!! n3'ljQ ljQLo ;+:yfn] ;j{;fwf/0fsf nflu z]o/ laqmL cfJxfg u/L ljj/0fkq ;d]t hf/L u/L z]o/sf]
z'? lgisf;g -Initial Public Offering_ sf] dfWodaf6 z]o/ wf/0f u/L sfod x'g cfPsf z]o/wgLx?
afx]s ;+:yfks, ;+:yfks ;d'x / Private Placement sf] dfWodaf6 :jb]zL jf ljb]zL JolQm jf ;+:yfn]
wf/0f u/]sf]] z]o/ ;d]t o; a}+ssf] lgodg k|of]hgfy{ ;+:yfks;+:yfks ;d'xsf] z]o/ ;/x dflgg]] 5 .
!)=!@ ;fj{hlgs lgisfzg ug{ egL 5'ofOPsf] lwtf]kq ;DaGwLt ;+:yfks, ;~rfns jf lghsf kl/jf/n]
lng kfpg] 5}gg\ . t/, To:tf] lwtf]kqsf] b/vf:t v'Nnf /xg] egL tf]lsPsf] cjlwleq k'/f laqmL
gePsf] cj:yfdf eg] of] k|ltaGw nfu' x'g] 5}g .
!)=!# b'O{ k|ltzteGbf 36L z]o/ vl/b laqmL ;DaGwL ljz]if Joj:yf
n3'ljQ ljQLo ;+:yfsf] r'Qmf k'FhLsf] b'O{ -@_ k|ltzt jf ;f]eGbf sd z]o/ lnPsf ;+:yfks z]o/wgLx?sf]
gfddf /x]sf] ;+:yfks z]o/ k|rlnt P]g sfg'g tyf b]xfosf zt{x?sf] clwgdf /xL ljBdfg
;+:yfksx?aLr jf cGo JolQm jf ;+:yfnfO{ vl/blaqmL ug{sf] nflu o; a}+ssf] :jLs[lt lnO{ /xg' kg]{
5}g . gofF ;+:yfksx?n] o; a}+sn] tf]s]sf] dfkb08 / Fit and Proper Test sf] Joj:yfnfO{ kl/kfngf
u/]sf] x'g' kg]{5 . @ k|ltzteGbf a9L z]o/ wf/0f u/]sf ;+:yfks z]o/wgLx?sf] xsdf eg] o; k|of]hgsf]
nflu ;+:yfks z]o/ vl08s[t u/L @ k|ltzt jf ;f] eGbf sd u/L o:tf] ;'ljwf pkof]u ug{ kfOg] 5}g .
-s_ ;+:yfks z]o/wgLx?sf] d[To' ePsf], jf k|rlnt sfg'g adf]lhd kfl/jfl/s c+zaG8f ePdf jf
cbfntsf] cfb]z ePsf] cj:yfdf ;DalGwt xsjfnfnfO{ k|rlnt sfg'g adf]lhd x:tfGt/0f ug{
;lsg] 5 .
-v_ d[To' eO{ jf k|rlnt sfg'g adf]lhd kfl/jfl/s c+zaG8f xs x:tfGt/0f ePsf] cj:yfdf afx]s
;+:yfks z]o/wgLn] cfgf] ;+:yfks z]o/ x:tfGt/0f ubf{ ljBdfg ;+:yfks z]o/wgLnfO{ g}
k|fyldstf lbg' kg]{5 . ljBdfg ;+:yfks z]o/wgLx?n] pQm z]o/ vl/b ug{ grfx]df ;f]sf] lnlvt
hfgsf/L lnO{ cGo ;d'x jf jfXo JolQm;+:yfnfO{ a]rlavg ug{ ;lsg] 5 . ;Dk"0f{ ;+:yfksx?sf]
lnlvt ;xdlt lng ;Dej gePdf ;DalGwt ;:yf dfkm{t /fli6o:t/sf] klqsfdf sDtLdf #%
lbgsf] ;fj{hlgs ;"rgf k|sfzg u/L hfgsf/L u/fpg] / ;f] cjlwleq s;}n] vl/b ug{ rfx]sf]
lnlvt hfgsf/L k]z x'g gcfPdf dfq k|rlnt sfg'gsf] clwgdf /xL cGo JolQm;+:yfnfO{ laqmL
ug{ ;lsg] 5 .
-u_ ;+:yfks ;d'xsf] z]o/ vl/b ug]{ JolQm;+:yfnfO{ ;f]xL ;+:yfks ;d'xdf ;dfj]z ug'{ kg]{5 .
-3_ a'Fbf g+= @ sf] v08 -_ df plNnlvt cof]Uotf ePsf] JolQm;+:yf ;+:yfks z]o/ vl/blaqmL ug]{
sfo{df ;xefuL x'g kfpg] 5}gg\ .
-_ ;+ul7t ;+:yfn] z]o/ vl/b ug]{ ePdf pQm ;+:yfsf] sfo{p2]Zodf z]o/ vl/blaqmL ug{ kfpg]gkfpg]
olsg u/L ljut @ cfly{s jif{b]lv ;~rfng d'gfkmfdf /x]sf] ljQLo ljj/0f olsg u/]/ dfq laqmL ug'{
kg]{5 . ;fy}, pQm ;+ul7t ;+:Yffsf] ;~rfnsx? ;d]t shf{ ;"rgf s]Gb| lnld6]8sf] sfnf];"rLdf ;dfj]z
gePsf] x'g' kg]{5 .
-r_ s'g} JolQm, kmd{, sDkgL, Psf3/ kl/jf/ jf ;+ul7t ;+:yfn] a'Fbf g+= !)=& df plNnlvt ;Ldf;Dd
dfq nufgL ug{ ;Sg] Joj:yf /x]sf] x'Fbf ;f] ;DaGwL cj:yf ;DaGwLt ;+:yfn] olsg u/]kl5 dfq
;+:yfks z]o/ vl/blaqmL sfo{ x'g ;Sg]5 .
-5_ dfly v08 3, / r df plNnlvt cj:Yff k'/f eP gePsf] af/] ;DalGwt n3'ljQ ljQLo ;+:yfsf]
;~rfns ;ldltn] cfk}m olsg u/]/ dfq ;+:yfksx?sf] :jfldTj nut lstfjdf kl/jt{g u/fpg'
kg]{5 .
;+:yfks z]o/ vl/blaqmL ;DaGwL :jLs[lt ;DalGwt n3'ljQ ljQLo ;+:yfsf] ;~rfns ;ldltn] g}
k|bfg ug{ ;Sg] 5 .
-h_ z]o/wgLx?n] vl/blaqmL ug]{ ;+:yfks z]o/sf] d"No / ;DalGwt lgsfox?df nfUg] s/, b:t'/,
;]jf z'Ns k|rlnt sfg'g adf]lhd x'g]5 .
25

-em_ r'Qmf k'FhLsf] @ k|ltzteGbf a9L ;+:yfks z]o/ wf/0f u/]sf] cj:yfdf To:tf] z]o/ 6'qmf 6'qmf u/L
jf Psd'i6 ?kdf ;+:yfks ;d'xdf g/x]sf] JolQmnfO{ laqmL ug{' k/]sf] v08df z]o/
laqmLx:tfGt/0f jf gfd;f/L ug{ o; a}+ssf] :jLs[lt lng' kg]{5 .
-`_ s'g} n3'ljQ ljQLo ;+:yfdf ;+:yfks z]o/ lwtf] /fvL shf{ lnPsf] cj:yfdf shf{ c;'nLsf kof{Kt
pkfox? cjnDag ubf{ ;d]t pQm shf{ c;'npk/ x'g g;sL pQm ;+:yfks z]o/ g} hkmt ug'{ kg]{
cj:yf l;h{gf x'g uPsf] cj:yfdf / k|rlnt sfg'g adf]lhd n3'ljQ ljQLo ;+:yfsf] ;+:yfks
z]o/ laqmL ug'{kg]{ afWofTds cj:yfdf z]o/ ;+Vof / cf}lrTosf cfwf/df hkmt ul/Psf]afWofTds
?kdf laqmL ug'{ kg]{ pQm ;+:yfks z]o/ laqmL ug{sf nflu vl/bstf{sf] klxrfg ug]{ ;DaGwdf
b]xfosf] k|s[of cjnDag ug{ ;lsg] 5 M
;+:yfks z]o/ ;fj{hlgs ;"rgf u/L af]nsaf]n -uf]Ko l;N8 6]08/_ sf] dfWodaf6 k|rlnt
sfg'g / g]kfn /fi6 a}+ssf] gLlt Pjd\ lgb{]zg ljkl/t gx'g] u/L ;DaGwLt n3'ljQ ljQLo
;+:yfsf ljBdfg ;+:yfks z]o/wgL nufot cGo OR5's JolQm, kmd{ sDkgL tyf ;+ul7t
;+:yfnfO{ laqmL ug{ vl/bstf{ 5gf}6 ug{,
k|rlnt sfg'g tyf ljBdfg lgb{]zgdf ePsf] Joj:yf adf]lhd o;/L ;+:yfks z]o/ vl/b ug{]
vl/bstf{ ;+:yfks ;d'xdf g} kg{] Joxf]/f ;d]t hfgsf/L u/fpg] . ;+:yfks z]o/ vl/bstf{
klxrfg eO;s]kl5 r'Qmf k'FhLsf] @ k|ltzteGbf 36L ;+:yfks z]o/ wf/0f ug]{ ;+:yfks
z]o/wgLsf] ;+:yfks z]o/sf] xsdf dfly plNnlvt k|s[of ckgfO{ z]o/ laqmL jf gfd;f/L ug{'
kg{] . t/, r'[Qmf k'FhLsf] @ k|ltzteGbf a9L z]o/ :jfldTj wf/0f u/]sf] cj:yfdf z]o/
laqmLx:tfGt/0f jf gfd;f/L ;DaGwL k|s[of o; a}+saf6 :jLs[lt k|fKt ePkl5 dfq cl3 a9\g] .
-6_ ;+:yfks z]o/ laqm]tf shf{ ;"rgf s]Gb| lnld6]8sf] sfnf];"rLdf ;"rLs[t /lx/x]sf] eP To:tf] ;+:yfks
z]o/ laqmLaf6 k|fKt x'g cfpg] /sd clgjfo{ ?kdf shf{ r'Qmf ug]{ k|of]hgsf nflu pkof]u ug'{ kg]{5 .
-7_ plNnlvt Joj:yfsf] clwgdf /xL z]o/ vl/blaqmL u/L gofF sfod ePsf ;+:yfks z]o/wgLx?
;lxtsf] cBfjlws ljj/0f !% lbgleq o; a}+s ;dIf k]z ug'{ kg]{5 .
-8_ dfly plNnlvt k|s[of gk'ofO{ ;+:yfks z]o/ vl/blaqmL ul/Psf] cj:Yffdf b]xfosf sf/jfxL x'g]5g\ M
g]kfn /fi6 a}+s, P]g @)%* sf] bkmf !)) adf]lhd ;r]t u/fpg] nufotsf cGo sf/jfxL .
ljqm]tf ;+:yfks z]o/wgLsf xsdf h'g n3'ljQ ljQLo ;+:yfsf] ;+:yfks z]o/ xf] ;f]xL n3'ljQ
ljQLo ;+:yfn] hkmt ug{ ;Sg] .
vl/blaqmLstf{sf] xsdf gofF ;+:yfkgf x'g] n3'ljQ ljQLo ;+:yfsf] ;+:yfks z]o/df nufgL
ug{ / s'g} klg Ohfhtkqk|fKt ;+:yfsf] ;~rfnssf] ?kdf /xg vl/blaqmL u/]sf] ldltn] %
jif{;Dd of]Uo gx'g] .
-9_ k|rlnt P]g, sfg'g / o; a}+saf6 hf/L ul/Psf gLlt lgb]{zgx?df s'g} kl/dfh{g ePdf ;f]xL
adf]lhd plNnlvt Joj:Yffdf kl/dfh{g ePsf] dflgg] 5 .
!)=!$ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf (-@_ sf] k|of]hgsf] nflu o; a}+ssf] :jLs[lt lnO{
%! k|ltzteGbf a9L ;+:yfks ;d'xsf] z]o/ :jfldTj /x]sf n3'ljQ ljQLo ;+:yfsf ;+:yfks
z]o/wgLx?n] rfx]df ;+:yfks ;d'xsf] z]o/ :jfldTj slDtdf %! k|ltzt sfod /xg] u/L afFsL z]o/
;j{;fwf/0f z]o/ ;/x bf];|f] k'FhL ahf/ -Secondary Capital Market_ dfkm{t sf/f]jf/ ug{ ;Sg]] 5g\ .
o; ;DaGwdf cfjZos zt{x? o; a}+sn] tf]Sg ;Sg]5 .
!)=!% n3'ljQ ljQLo ;+:yfn] k'FhL j[l Pjd\ k'FhL ;+/rgf kl/jt{g ug{ rfx]df o; a}+ssf] :jLs[lt lnO{ ug{ ;Sg]
5g\ . o; ;DaGwdf cfjZos zt{x? o; a}+sn] tf]Sg ;Sg]5 .
!)=!^ xsk|b z]o/ laqmL ;DaGwdf
-s_ tf]lsPsf] k'FhLsf]if cg'kft sfod u/]sf n3'ljQ ljQLo ;+:yfxsf] xsdf xsk|b z]o/ hf/L ubf{ a}+s tyf
ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf & -!_ adf]lhd ;j{;fwf/0fnfO{ laqmL ljt/0f ul/Psf] z]o/ wf/0f ug]{
s'g} z]o/wgLn] vl/b gu/]df jf z]o/ vl/b ug]{ xs cnfO{ laqmL jf x:tfGt/0f gu/]df To;/L laqmL x'g
g;s]sf] xsk|b z]o/sf] c+z v08 -u_ df plNnlvt cj:yfdf afx]s cGo cj:yfdf :jtM vf/]h ug'{ kg]{]5 .
-v_ v08 -s_ adf]lhd vf/]h ug'{ k/]sf] cj:yfdf k|To]s jif{ ;dfg'kflts kdf r'Qmf k'FhL j[l4 ub]}{ n}hfg'
kg]{ o; a}+ssf] k|fjwfg kfngf ug]{ k|of]hgsf nflu To:tf] vf/]hL ug'{ k/]sf] z]o/sf] /sdsf] xb;DdnfO{
cfufdL jif{df ;dfof]hg ug{ ;lsg] 5 .
26

-u_ v08 -s_ adf]lhd :jtM vf/]h ug'{k/]sf] sf/0faf6 k|rlnt sfg'gL tyf gLltut Joj:yf adf]lhd z]o/
:jfldTj ;+/rgfdf k|lts'n c;/ kg]{ cj:yf ePdf dfq To:tf] z]o/sf] c+z ;fj{hlgs ;"rgf dfkm{t
;fj{hlgs af]nsaf]nsf] cfwf/ (Public Auction Basis) df Go'gtd k|lt z]o/ d"No ?= !)) tf]sL laqmL ug{
;lsg] 5 . o;/L ;fj{hlgs af]nsaf]nsf] dfWodf/f laqmL ubf{ k|lt z]o/ ?= !)) eGbf a9L k|fKt x'g cfpg]
/sd -Premium_ nfO{ ;DalGwt n3'ljQ ljQLo ;+:yfn] 5'6\6} Share Premium zLif{s cGt{ut b]vfpg'
kg]{5 .
-3_ ;+:yfks;+:yfks ;d'x cGtu{tsf] laqmL x'g g;s]sf] o:tf] xsk|b z]o/sf] c+z k|rlnt Joj:yf cg'?k
ljBdfg ;+:yfksx?nfO{ laqmL ug{ ;lsg] 5 . k|rlnt sfg'g adf]lhd n3'ljQ ljQLo ;+:yfsf] ;+:yfks z]o/
cGo JolQmnfO{ laqmL ug'{kg]{ afWofTds cj:yfdf z]o/ ;+Vof / cf}lrTosf cfwf/df afWofTds ?kdf laqmL ug'{
kg]{ pQm ;+:yfks z]o/ laqmL ug{sf nflu vl/bstf{sf] klxrfg ug]{ ;DaGwdf b]xfosf] k|s[of cjnDag ug{
;lsg] 5 M
;+:yfks z]o/ ;fj{hlgs ;"rgf u/L af]nsaf]n -uf]Ko l;N86]08/_ sf] dfWodaf6 k|rlnt sfg'g / g]kfn
/fi6 a}+ssf] gLlt Pjd\ lgb{]zg ljkl/t gx'g] u/L ;DaGwLt n3'ljQ ljQLo ;+:yfsf ljBdfg ;+:yfks
z]o/wgL nufot cGo OR5's JolQm, kmd{ sDkgL tyf ;+ul7t ;+:yfnfO{ laqmL ug{ vl/bstf{ 5gf}6 ug{,
k|rlnt sfg'g tyf ljBdfg lgb{]zgdf ePsf] Joj:yf adf]lhd o;/L ;+:yfks z]o/ vl/b ug{] vl/bstf{
;+:yfks ;d'xdf g} kg{] Joxf]/f ;d]t hfgsf/L u/fpg] . ;+:yfks z]o/ vl/bstf{ klxrfg eO;s]kl5
r'Qmf kFh
' Lsf] @ k|ltzteGbf 36L ;+:yfks z]o/ wf/0f ug]{ ;+:yfks z]o/wgLsf] ;+:yfks z]o/sf] xsdf
a'Fbf g+= !% df plNnlvt k|s[of ckgfO{ z]o/ laqmL jf gfd;f/L ug{' kg{] . t/, r'[Qmf k'FhLsf] @
k|ltzteGbf a9L z]o/ :jfldTj wf/0f u/]sf] cj:yfdf z]o/ laqmLx:tfGt/0f jf gfd;f/L ;DaGwL k|s[of
o; a}+saf6 :jLs[lt k|fKt ePkl5 dfq cl3 a9\g] . o; k|s[ofaf6 z]o/ vl/b ug]{ JolQm;+:yf k|rlnt
Joj:yf cg';f/ of]Uotf k'u]sf] x'g' kg]{5 .
-_ n3'ljQ ljQLo ;+:yfn] xsk|b z]o/ lgisfzg ubf{ ;fljssf ;+:yfks z]o/wgLx?n] vl/b ug{ kfpg] xsk|b
z]o/sf] ;Dk"0f{ jf cf+lzs xs x:tfGt/0f ug{ rfx]df k|rlnt sfg'g adf]lhd k|aGwkq tyf lgodfjnLdf
Joj:yf u/L r'Qmf k'FhLsf] @ k|ltzt jf ;f]eGbf sd z]o/ lnPsf ;+:yfks z]o/wgLsf] xsdf ;DaGwLt
n3'ljQ ljQLo ;+:yfn] b]xfosf zt{sf] clwgdf /xL] xs x:tfGt/0f ug{ ;Sg]] 5g\ .
!= ;+:yfks;+:yfks ;d'xsf] xsk|b z]o/sf] xs x:tfGt/0f ;+:yfks ;d'xnfO{ klxnf] k|fyldstf lbg'
kg]{5 .
pko'{Qm adf]lhd ;+:yfks;+:yfks ;d'xsf] xsk|b z]o/sf] xs x:tfGt/0f ;+:yfks ;d'xnfO{
klxnf] k|fyldstf lbFbf b]xfo adf]lhdsf] k|lqmof ckgfpg' kg]{ u/L :ki6 ul/Psf] 5 M
xsk|b z]o/sf] xs x:tfGt/0f ug{ rfxg] z]o/wgLn] laqmL d"No tf]sL xs x:tfGt/0f ug{
rfx]sf] lgj]bg n3'ljQ ljQLo ;+:yfdf k]z ug'{ kg]{5 .
o;/L lgj]bg k]z u/]kl5 & lbgsf] ;do tf]sL ;+:yfn] klxnf] k|fyldstfdf k/]sf z]o/wgLnfO{
;"rgf lbg' kg]{5 .
o;/L klxnf] k|fyldstfdf k/]sf z]o/wgL]n] & lbgleq ;f] d"Nodf xs lng grfx]df dfq cGo
JolQm jf ;+:yfnfO{ x:tfGt/0f ug{ ;lsG5 .
@= v08 -!_ adf]lhd ;+:yfks ;d'xdf z]o/sf] xs x:tfGt/0f x'g g;Sg] cj:yf ePdf dfq cGo
JolQm jf ;+:yfnfO{ o; lgb]{zgsf clwgdf /xL z]o/sf] xs x:tfGt/0f ug{ ;lsg] 5 . o;/L
;+:yfks ;d'xsf] z]o/sf] xs x:tfGt/0f u/L lng] JolQm jf ;+:yf klg ;+:yfks ;d'xdf g}
;dfj]z x'g] 5 .
#= k|:tfljt ;+:yfks z]o/wgL o; a}+saf6 hf/L lgb]{zg cg';f/ ;+:yfks z]o/wgLsf] nflu tf]lsPsf]
of]Uotf -Fit & Proper Test) k'/f ePsf] x'g' kg]{5 .
$= k|:tfljt ;+:yfks z]o/wgL shf{ ;"rgf s]Gb|sf] sfnf];"rLdf gk/]sf] x'g' kg]{5 .
%= k|:tfljt ;+:yfks z]o/wgLn] cfgf] nufgLsf] ;|f]t v'Ng] sfuhftsf ;fy} kl5Nnf] cfly{s jif{sf]
s/ r'Qmf k|df0fkq /jf s/ bflvnf u/]sf] lg:;f ;d]t k]z ug'{ kg]{5 .
^= plNnlvt Joj:yfsf] clwgdf /xL xsk|b z]o/sf] xs x:tfGt/0f u/]sf] ljj/0f o; a}+s ;dIf k]z ug'{
kg]{5 .
-r_ v08 -s_ b]lv -_ ;Dd h'g;'s} s'/f n]lvPsf] ePtfklg n3'ljQ ljQLo ;+:yfsf ;~rfns, sfo{sf/L k|d'v,
n]vfk/LIfs, ;lrj jf n3'ljQ ljQLo ;+:yfsf] Joj:yfkg tyf n]vf ;DaGwL sfo{df k|ToIf ?kn] ;+nUg
JolQmn] To:tf] kbdf axfn /xFbfsf avt jf To:tf] kb 5f8]sf] sDtLdf ! jif{;Dd ;DaGwLt n3'ljQ ljQLo
27

;+:yf jf To;sf] ;xfos sDkgLsf] xsk|b z]o/ cGo s'g} klg JolQm jf ;+:yfnfO{ xs x:tfGt/0f ul/lbg jf
cGo s'g} klg JolQm jf ;+:yfaf6 xs x:tfGt/0f :jLsf/ ul/lng x'Fb}g .
!)=!& xsk|b z]o/df k"j{ nufgL ug]{ ;DaGwdf
n3'ljQ ljQLo ;+:yfx?n] k'FhL kof{Kttf sfod ug]{ k|of]hgsf nflu ;+:yfksx?n] xsk|b z]o/ -Right Share_
df k"j{nufgL ug{ rfx]df lgDg zt{x?sf] clwgdf /xL ug{ ;Sg] 5g\ .
-s_ k'FhL j[l4 ;DaGwL k|:tfj ;DalGwt n3'ljQ ljQLo ;+:yfsf] ;fwf/0f;efaf6 lg0f{o eO;s]sf] x'g' kg]{ .
-v_ o; a}+ssf] lgb]{zg cg';f/ k'FhLsf]if cg'kft k'ofpg] k|of]hgsf] nflu ;+:yfks z]o/wgLx?af6 clu|d ?kdf
;+sng u/]sf] /sd Calls in Advance zLif{sdf hDdf ug'{ kg]{ / To;/L hDdf ul/Psf] /sdnfO{ a}sljQLo
;+:yfn] To;kl5sf] xsk|b z]o/ -Right Share_ hf/L ubf{sf] cj:yfdf clgjfo{ ?kdf ;dfof]hg ug'{ kg]{5 .
To;}u/L, n3'ljQ ljQLo ;+:yfsf z]o/wgL -;+:yfks;j{;fwf/0f ;d'x_ x?n] o; a}+ssf] lgb]{zg adf]lhdsf]
cfgf] k'FhL of]hgf cg';f/ ;dfg'kflts ?kdf k'FhL k'ofpg' kg]{ ;DalGwt cfly{s jif{ leqdf g} xsk|b z]o/
jfkt /sd hDdf ul/;s]sf] t/ z]o/ af+8kmf+8 gePsf] sf/0f ;DaGwLt cfly{s jif{df r'Qmf k'FhL zLif{sdf
;dfof]hg x'g g;s]sf] cj:yfdf To:tf] /sdnfO{ ;d]t z]o/ jfkt clu|d ?kdf ;+sng u/]sf] /sdnfO{
Calls in Advance zLif{sdf b]vfpg ;lsg] 5 . o;/L clu|d ?kdf ;+slnt k'FhL /sdnfO{ o; a}+ssf]
lgb]{zg cg';f/ ;dfg'kflts ?kdf j[l4 ub}{ hfg' kg]{ r'Qmf k'FhLdf u0fgf ug{] k|of]hgsf nflu ;d]t ;dfa]z
ug{ ;lsg] .
-u_ o;/L clu|d ?kdf z]o/df nufgL ubf{ ;DaGwLt ;+:yfks z]o/wgLn] cfgf] c+z -Share_ ;Dd dfq nufgL
ug{ ;Sg] .
-3_ o:tf] Calls in Advance sf] ;6\6fdf s'g} k|sf/sf] ;'ljwf, C0f lbg jf lwtf] /fVg gkfOg] .
-_ o:tf] Calls in Advance df s'g} k|sf/sf] Aofh lnglbg gkfOg] / z]o/ k'FhL jfkt ul/g] To:tf] clu|d
z]o/ nufgL /sdnfO{ s'g} klg cj:yfdf lkmtf{ e'Qmfg ug{, lemSg jf 36fpg -Divestment_ gkfOg] . ;fy},
o:tf] /sd r'Qmf k'FhLdf n]vfg geP;Dd o;df nfef+; lbg gkfOg] .
-r_ xsk|b z]o/df ul/g] k"j{ nufgL /sdnfO{ To;kl5sf] xsk|b z]o/ lgisf;g -Right Share Issue_ ;+u cfj4
-Tie- up_ ug'{ kg]{ .
-5_ o;/L clu|d ?kdf ;+slnt k'FhL /sdnfO{ Calls in Advance zLif{sdf b]vfpg' kg]{ / o;df hDdf ePsf]
/sdn] vfd]df zfvf vf]Ng] k|of]hgfy{ cfjZos kg]{ cltl/Qm k'FhLsf] k|of]hgsf] nflu ;d]t r'Qmf k'FhL ;/x
g} dfGotf k|bfg ul/g] .
-h_ xsk|b z]o/df k"j{ nufgL eP klg xsk|b z]o/ lgisf;g ubf{ k'/f ug'{ kg]{ ;Dk"0f{ k|s[of / ljBdfg Joj:yf
kfngf u/]sf]] x'g' kg]{ .
!)=!* o; a}+saf6 ljQLo dWo:ystf{sf] sf/f]jf/ ug{ cg'dltkq k|fKt u/]sf u}/;/sf/L ;+:yfn] cj pk|fGt
n3'ljQ ljQLo ;+:yfsf] ;+:yfks z]o/df nufgL ug]{ ePdf u}/;/sf/L ;+:yfnfO{ k|bfg ul/Psf] To:tf]
cg'dltkq vf/]h ug]{ zt{df @% k|ltzt;Ddsf] ;Ldf ggf3\g] u/L ;+:yfks z]o/df nufgL ug{ ;Sg]]
5g\ .
!)=!( Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf] ;+:yfks z]o/wgLx?nfO{ Pp6} ;+:yfks ;d"xdf /fVg' kg]{5 .
of] lgb]{zg hf/L x'Fbf s'g} a}+s tyf ljQLo ;+:yfsf] k|jGwkq tyf lgodfjnLdf ;f] cg';f/sf] Joj:yf
gePsf] eP cfufdL ;fwf/0f ;efn] ;f] ;DaGwL k|:tfj kfl/t u/L ;+zf]wg ug'{kg]{ 5 .

t/, j}b]lzs nufgL / ;+:yfut nufgL /x]sf a}+s tyf ljQLo ;+:yfn] k|aGwkq tyf lgodfjnLdf
;dfg'kflts k|ltlglwTj sfod x'g] u/L ;~rfns ;+Vof tf]Sg] Joj:yf ug{ afwf k'u]sf] dflgg] 5}g .

!)=@) Ohfhkqk|fKt ;+:yfdf ljb]zL nufgL ;DaGwdfM

!= a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf $ sf] pkbkmf -#_ df ePsf] Joj:yf adf]lhd s'g}
ljb]zL a}+s jf ljQLo ;+:yfn] dfq Ohfhkqk|fKt ;+:yfdf nufgL ug{ ;Sg] 5g\ .
@= of] lgb]{zg hf/L x'g' k"j{ s'g} ljb]zL a}+s jf ljQLo ;+:yf afx]s cGo ljb]zL JolQm jf ;+:yfsf]
Ohfhtkqk|fKt ;+:yfdf nufgL /x]sf] cj:yfdf To:tf] nufgL ljb]zL a}+s, ljQLo ;+:yf jf g]kfnL
JolQm, ;+:yfnfO{ laqmL u/L lgoldt ug'{kg]{ 5 .
#= pka'Fbf g+= -@_ adf]lhd laqmL ul/;Sg' kg]{ ;dofjwL @)&@ c;f/ d;fGt sfod ul/Psf] 5 .
$= pka'Fbf g+= -#_ df plNnlvt ;dofjlwleq To:tf] nufgL lgoldt gePdf ;DalGwt a}+s tyf ljQLo
;+:yfaf6 ljt/0f ul/g] gub nfefFz tyf af]g; z]o/ /f]Ssf x'g] / ;DalGwt ;+:yfaf6 hf/L ul/g]
xsk|b z]o/df ;xefuL x'g aGb]h nufOPsf] 5 .
28

%= s'g} ljb]zL a}+s jf ljQLo ;+:yfsf] nufgL /x]sf] sf/0faf6 Ohfhtkqk|fKt ;+:yfn] a}+s tyf ljQLo
;+:yf ;DaGwL P]g, @)^# sf] bkmf & adf]lhd ;j{;fwf/0fnfO{ laqmL ljt/0f ug{sf] nflu cfgf] s'n
hf/L k'FhLsf] sDtLdf #) k|ltzt z]o/ 5'6\ofpg' kg]{ Joj:yfdf 5'6 kfO{ s'g} sf/0fjz ljb]zL nufgL
lkmtf{ nuL g]kfnL JolQm jf ;+:yfnfO{ laqmL u/]sf] cj:yfdf ;DalGwt Ohfhtkqk|fKt ;+:yfn] !
jif{leq ;j{;fwf/0f z]o/sf] lx:;f sDtLdf #) k|ltzt k'ofpg' kg]{5 . xfn s'g} Ohfhkqk|fKt ;+:yfn]
pQm bkmfsf] kfngf ug{ afFsL ePsf] cj:yfdf @)&@ c;f/ d;fGtleq ;j{;fwf/0f z]o/sf] lx:;f
sDtLdf #) k|ltzt k'ofpg' kg]{5 .
^= Ohfhtkqk|fKt ;+:yfsf] a}b]zLs :jfldTjdf /x]sf] z]o/ vl/b / laqmL ug{ o; a}+ssf] :jLs[lt lng'
kg]{5 .
11=

n#"ljQ ljQLo ;+:yfnfO{ ;xljQLos/)f ;DaGwL Joj:yf nfu" x"g] %}g

12=

sfnf];'rL / shf{ ;'rgf ;DaGwL Joj:yf

! shf{ ;'rgf ;DaGwL Joj:yfM
o; a}+saf6 3 ju{sf] O{hfhtk|fKt n3'ljQ ljQLo ;+:yfx?sf] shf{ ;DjGwL ;'rgf Joj:yf /
oyf;dodf shf{ gltg]{ C0fLx?sf] ljj/0f ;d]t shf{ ;'rgf s]Gb|af6 k|fKt ug]{u/fpg] Joj:yf u/L
shf{ k|jfxdf bf]xf]/f]kgf -Duplication_ sf] ;d:of sd ug{sf nflu b]xfo adf]lhd gLltut Joj:yf
ul/Psf] 5 M
!=! shf{ ;'rgf s]Gb|sf] ;b:otf lng' kg]{
O{hfhtk|fKt ;+:yfx?n] shf{ ;'rgfsf] cfbfg k|bfg ug{ / ;dodf shf{sf] ;fFjfAofh gltg]{ C0fLnfO{
klxrfg ug]{ k|of]hgsf] nflu clgjfo{ ?kdf shf{ ;'rgf s]Gb|sf] ;b:otf lng' kg]{5 .
!=@ shf{ ;'rgf s]Gb|df C0fL -u|fxs_ ;DaGwL ljj/0f k7fpg' kg]{
-s_ O{hfhtk|fKt n3'ljQ ljQLo ;+:yfn]] krf; xhf/ ?k}ofF jf ;f]eGbf a9L shf{ aSof}tf /x]sf
C0fLx?sf] ljj/0fx? shf{ :jLs[t ePsf] ldltn] !% lbgleq shf{ ;'rgf s]Gb|df k7fpg'
kg]{5 . o:tf] ljj/0f s]Gb|n] pknAw u/fPsf] j]a;fO6 dfkm{t cgnfOg ?kdf k7fpg
;lsg]5 .
-v_ O{hfhtk|fKt ;+:yfn] pko'{St ljj/0f k|To]s qodf; ;dfKt ePsf] ldltn] !% lbgleq
C0fLsf] shf{ r'Qmf geP;Dd shf{ ;'rgf s]Gb|df k7fpg' kg]{5 .
!=# clgjfo{ ?kdf shf{ ;'rgf lng' kg]{
-s_ O{hfhtk|fKt ;+:yfn] krf; xhf/ ?k}ofF jf ;f]eGbf a9Lsf] shf{ :jLs[t ug'{ cufj} shf{
;'rgf s]Gb|af6 clgjfo{ ?kdf shf{ ;'rgf lng' kg]{5 . s'g} ljQLo ;+:yfaf6 o;/L shf{
;'rgf dfu ePdf shf{ ;'rgf s]Gb|n] a9Ldf # -tLg_ sfo{lbg leqdf To:tf] ;'rgf lbg'
kg]{5 . shf{ ;'rgf s]Gb|n] o:tf] ;'rgf cgnfO{g ;]jf dfkm{t pknJw u/fpFg ;Sg]5 .
-v_ s'g} u|fxsC0fLnfO{ shf{;'ljwf k|bfg ubf{ s]Gb|af6 pkaF'bf -s_ adf]lhd shf{ ;'rgf
k|fKt u/L ;s]kl5 cGo lgsfoaf6 ;'rgf lng clgjfo{ x'g] 5}g .
-u_
o; v08 adf]lhd shf{ ;'rgf s]Gb|af6 lnOPsf] shf{ ;'rgf afkt O{hfhtk|fKt ;+:yfn]
s]Gb|n] tf]s]sf] shf{ ;'rgf ;DaGwL z'Ns s]Gb|nfO{ a'emfpg' kg]{5 . shf{ ;'rgf s]Gb|n]
g]kfn n3'ljQ a}sz{ ;+3;+u ;dembf/L u/L] z'Ns lgwf{/0f ug]{5 .
!=$ shf{ ;'rgf s]Gb|n] lg/LIf0f ug{ ;Sg]
O{hfhtk|fKt ;+:yfn] s]Gb|df pknJw u/fpg' kg]{ C0fLx?sf] ljj/0f ;dod} pknAw u/fP gu/fPsf] tyf
shf{ k|jfx ug'{ cl3 shf{ ;"rgf lnP glnPsf] ;DjGwdf s]Gb|n] O{hfhtk|fKt ;+:yfsf] cg'udg ug{{
;Sg]5 / s]Gb|n] ;f]sf] k|ltj]bg o; a}+ssf] n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .
!=% shf{ ;'rgf ;DaGwL ;Dks{ JolQm tf]Sg]
O{hfhtk|fKt ;+:yfx?n] shf{ ;'rgf s]Gb| tyf cGo lgsfodf k7fpg' kg]{ shf{ ;'rgf ;DaGwL ;Dk"0f{
sfo{x? ug{sf nflu ;Dks{ JolQm tf]Sg' kg]{5 . o;/L tf]lsPsf] ;Dks{ JolQmn] O{hfhtk|fKt ;+:yf /
shf{ ;'rgf s]Gb|aLr x'g] kqfrf/sf] k|dfl0ft clen]v cBfjlws u/L /fVg' kg]{5 .

29

13= clgjfo{ df}Hbfta}wflgs t/ntf ;DaGwL Joj:yf

!#=! clgjfo{ df}Hbft ;DaGwL Joj:yf

-!_ n3'ljQ ljQLo ;+:yfn] cfgf] ;d'x ;b:ox?af6 ;+sng u/]sf] JolQmut, ;d'xut, ljz]if jrt tyf
;fk6L sf]ifsf] sDtLdf )=% k|ltztn] x'g] /sd clgjfo{ df}Hbft /fVg' kg]{5 .
t/, ;j{;fwf/0fsf] ;d]t lgIf]k ;+sng u/L v'b|f shf{sf] sf/f]jf/ ug]{ n3'ljQ ljQLo ;+:yfn] s'n lgIf]k
bfloTjsf] @ k|ltzt clgjfo{ df}Hbft /fVg' kg]{5 .
-@_ n3'ljQ ljQLo ;+:yfn] o; a}+ssf] sfof{no gePsf] :Yffgdf lghssf] s ju{sf] Ohfhtkqk|fKt
;+:yfdf o; k|of]hgsf] nflu rNtL vftf vf]nL cfjZos /sd hDdf u/]df klg clgjfo{ df}Hbftdf
u0fgf ul/g]5 . o:tf] vftfsf] hfgsf/L o; a}+ssf] n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf lbg'
kg]{5 .
t/, Aofh cfh{g x'g] u/L s ju{sf] Ohfhtkqk|fKt ;+:yfdf hDdf u/]sf] /sdnfO{ clgjfo{ df}Hbftdf
u0fgf ul/g] 5}g .
clgjfo{ df}Hbft k|of]hgsf nflu vf]lng] vftf ;DalGwt n3'ljQ ljQLo ;+:yfsf] s]Gb|Lo sfof{no ePsf]
:yfgdf dfq vf]Ng' kg]{5 . o; a}+ssf] sfof{no afx]s PseGbf a9L a}szfvfdf hDdf u/]sf] /sdnfO{
o; k|of]hgsf nflu of]Uo dflgg] 5}g .
clgjfo{ df}Hbft u0fgf ug]{ k|of]hgsf nflu vftf vf]lnPsf] a}+saf6 ;DaGwLt n3'ljQ ljQLo ;+:yfn]
s'g} klg lsl;dsf] ;fk6L;'ljwf pkof]u ug{ kfpg] 5}g . t/, ljkGg ju{ shf{ lng o; lgb]{zgn] afwf
k'ofPsf] dflgg] 5}g .
-#_ pka'Fbf -!_ adf]lhd /fVg' kg]{ df}Hbft gk'u ePsf] cj:yfdf b]xfo adf]lhd hl/jfgf nufOg] 5 M
-s_
klxnf] k6s clgjfo{ df}Hbft gk'u ePsf] cj:yfdf gk'u eP hlt /sddf k|rlnt a}+s b/sf]
k|ltztn] .
-v_
bf];|f] k6s clgjfo{ df}Hbft gk'u ePsf] cj:yfdf gk'u eP hlt /sddf k|rlnt a}+s b/sf]
8]l9 k|ltztn] .
-u_
t];|f] k6s / ;f] eGbf kl5 hlt k6s gk'u eP klg gk'u eP hlt /sddf k|rlnt a}+s b/sf]
bf]Aj/ k|ltztn] .
-$_ pka'Fbf -#_ sf] v08 -s_, -v_ / -u_ adf]lhd k6s sfod ubf{ k|To]s cfly{s jif{sf] nflu cnu cnu k6s
sfod ul/g] 5 .
-%_ clgjfo{ df}Hbftdf gk'u eP hlt /sddf k|rlnt a}+s b/sf] k|ltztn] ;j{;fwf/0faf6 jrt kl/rfng gug]{
n3'ljQ ljQLo ;+:yfx?nfO{ dfl;s / cGo n3'ljQ ljQLo ;+:yfnfO{ ;fKtflxs lx;fjdf xhf{gf nufOg]5 /
o;/L gk'u eP hltsf] /sdnfO{ a}+s b/sf] k|ltztn] u'0ff u/L dfl;s xh{gf nufpFbf !@ n] / ;fKtflxs
xhf{gf nufpFbf %@ n] efu ul/g] 5 .
-^_ ;fKtflxs ?kn] clgjfo{ df}Hbft u0fgf ug]{ k|of]hgsf nflu b]xfosf] k|lqmof ckgfOg]5 M
-s_
clgjfo{ df}Hbftsf] u0fgf ;fKtflxs -k|To]s cfOtjf/b]lv zlgjf/_ ?kdf ul/g] 5 .
-v_
df}Hbftsf] u0fgf ubf{ b'O{ xKtf cl3sf] ;fKtflxs cf};t lgIf]k bfloTjsf] cfwf/df ul/g]5 . s'g}
xKtfdf k'/} lbg ljbf kg{ uPdf To:tf] xKtfsf] cf};t lgIf]k ln+bf 7Ls cl3Nnf] xKtfsf] cf};t
lgIf]knfO{ lng' kg]{5 .
-u_
clgjfo{ df}Hbft u0fgf ug]{ k|of]hgsf] nflu s'n lgIf]k bfloTj / g]kfn /fi6 a+}s df}Hbftsf]
cfOtjf/b]lv zlgaf/;Ddsf] b}lgs df}Hbftsf] s'n of]unfO{ ;ft cn] efu u/L ;fKtflxs
?kdf b}lgs cf};t lgwf{/0f ul/g] 5 . o;/L lgwf{/0f ubf{ ;Ktfxdf s'g} lbg ljbf k/]df cl3Nnf]
lbgsf] df}HbftnfO{ g} ;f] lbgsf] df}Hbft sfod ul/g] 5 .
-3_
o; k|of]hgsf] nflu lgwf{l/t lgb]{zg kmf=g+= !#=! df cfOtjf/b]lv zlgaf/;Ddsf] ljj/0f
-ljbfsf] lbgdf cl3Nnf] lbgsf] df}Hbft pNn]v ug'{kg]{_ e/L xKtf ljt]sf] & lbg leq clgjfo{
?kdf o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf cfOk'Ug] u/L k7fpg' kg]{5 .
-&_ o; p2]Zosf] nflu n3'ljQ ljQLo ;+:yfsf] ;Dk"0f{ sfof{nox?nfO{ Pp6} OsfO{ dflgg] 5 .
-*_ o; a}+sdf /x]sf] vftfdf hDDff x'g] u/L km08 6fG;km/sf] l;nl;nfdf dfu{:y (Transit) df kg{ uPsf]
:jb]zL d'b|fsf] /sdnfO{ o; a+}ssf] df}Hbftdf ;dfj]z u/fOg] 5 .
-(_ ;j{;fwf/0faf6 jrt kl/rfng gug]{ ;+:yfx?sf] xsdf Ps dlxgf cl3sf] JolQmut, ;d'xut, ljz]if
30

jrt tyf ;fk6L sf]ifsf] b}lgs cf};tsf cfwf/df clgjfo{ df}Hbftsf] u0fgf ul/g] 5 .
-!)_ ;j{;fwf/0faf6 lgIf]k kl/rfng gug]{ n3'ljQ ljQLo ;+:yfn] lgb]{zg kmf=g+= !#=@ adf]lhd clgjfo{
df}Hbft / t/n ;DklQsf] ljj/0f dfl;s ?kdf k|To]s dlxgf lat]sf] !% lbgleq o; a}+ssf] n3'ljQ
k|j4{g tyf ;'kl/j]If0f ljefudf k7fpg' kg]{5 .
-!!_ dfly h'g;'s} s'/f n]lvPsf] ePtfklg cGo a+}s tyf ljQLo ;+:yfsf] tkm{jf6 c;'n u/L lbg] zt{df yf]s
shf{ sf/]fjf/ ug]{ n3'ljQ ljQLo ;+:yfdf x:tfGt/0f eO{ cfPsf] C0f ;fk6L /sddf clgjfo{ df}Hbft
sfod ug'{ kg]{ Joj:yfnfO{ 5'6 lbg ;lsg] 5 .

:ki6Ls/0fM o; k|of]hgsf] nflu ;fk6L sf]if eGgfn] n3'ljQ ljQLo ;+:yfn] g]kfn ;/sf/ jf cGtu{tsf
lgsfo, cGo Ohfhtkqk|fKt ;+:yf, JolQm, kmd{, ;+ul7t ;+:yf -:jb]zL tyf ljb]zL_ tyf sDkgL;+u
lnPsf] ;fk6L /sd ;Demg' k5{ .
!#=@
-!_

t/n ;DklQ ;DaGwL Joj:yf

;j{;fwf/0faf6 lgIf]k kl/rfng gug]{ n3'ljQ ljQLo ;+:yfn] cfgf] s'n lgIf]k bfloTjsf] Go'gtd @=%
k|ltzt t/n ;DklQsf] ?kdf /fVg' kg]{5 . t/n ;DklQ eGgfn] b]xfo adf]lhdsf] ;DklQ ;Demg'
kb{5 M
-s_
cfgf] 9's'6Ldf /x]sf] gub df}Hbft,
-v_
;/sf/L ;'/If0fkqdf u/]sf] nufgL ,
-u_
g]kfn /fi6 a}+s C0fkqdf u/]sf] nufgL, jf
-3_
s ju{sf] Ohfhtkqk|fKt ;+:yfdf lgIf]ksf] ?kdf /x]sf] df}Hbft .
-@_ a'Fbf g+= !#=! adf]lhd hDdf ug'{ kg]{ Go'gtd clgjfo{ df}Hbft eGbf a9L hDdf u/]df a9L ePhlt /sd
o; k|of]hgsf] nflu ;dfj]z ug{ kfOg]5 .
-#_ t/n ;DklQsf] u0fgf b]xfo adf]lhd x'g]5 M
-s_
t/n ;DklQsf] u0fgf b}lgs cf};tsf] cfwf/df dfl;s ?kdf ul/g]5 .
-v_
s ju{sf Ohfhtkqk|fKt ;+:yfdf /x]sf] d'2tL lgIf]ksf] xsdf a9Ldf () k|ltzt;Dd dfq
t/n ;DklQdf u0fgf ug'{ kg]{5 .
-u_
t/n ;DklQsf] u0fgf ubf{ d'2tL lgIf]k jf ;/sf/L C0fkq tyf g]kfn /fi6 a}+s C0fkq lwtf]df
/fvL C0f lnPsf] eP C0f lnP a/fa/sf] /sd 36fpg' kg]{5 .
-$_ t/n ;DklQ sfod g/fVg] n3'ljQ ljQLo ;+:yffnfO{ a'Fbf g+= !#=! sf] pkaFbf -#_ adf]lhd hl/jfgf
ul/g]5 .
!#=# j}wflgs t/ntf cg'kft -Statutory Liquidity Ratio_ ;DaGwL Joj:yf
;j{;fwf/0fsf] ;d]t lgIf]k kl/rfng ug]{ n3'ljQ ljQLo ;+:yfxn] $ k|ltzt j}wflgs t/ntf cg'kft
sfod ug'{ kg]{5 .
o; k|of]hgsf] nflu n3'ljQ ljQLo ;+:yfxsf] lgDgfg';f/sf] t/n ;DklQx? u0fgf ul/g] 5 M
-s_ g]kfn ;/sf/sf] ;'/If0fkqdf u/]sf] nufgL,
-v_ clgjfo{ df}Hbft k|of]hgsf nflu g]kfn /fi6 a}+sdf /flvPsf] /sd,
-u_ cfgf] 9's'6Ldf /x]sf] gub df}Hbft,
-3_ clgjfo{ df}Hbft k|of]hgsf nflu jfl0fHo a}+sx?df /x]sf] /sd,
-_ /fli6o:t/ jfx]ssf n3'ljQ ljQLo ;+:yfx?n] dfu]sf jvt k|fKt x'g] u/L cGo a}+s tyf ljQLo
;+:yfx?df /fv]sf] /sd,
j}wflgs t/ntf cg'kft u0fgf ;DaGwdf b]xfo adf]lhd Joj:yf ul/Psf] 5 .
-!_ j}wflgs t/ntf cg'kft u0fgf ubf{ 7Ls cl3Nnf] dlxgfsf] cGTodf /x]sf] :jb]zL lgIf]k bfloTjnfO{
cfwf/ dflgg]5 .
-@_ o:tf] cg'kft u0fgf u/L k|To]s dlxgfe/sf] j}wflgs t/ntf cg'kft /sdsf] ljj/0f lgb]{zg kmf=g+=
!#=# df pNn]v eP adf]lhd k]z ug'{ kg]{5 .
-#_ plNnlvt df}Hbft gk'u ePsf] cj:yfdf g]kfn /fi6 a}+s P]g, @)%* sf] bkmf (( sf] pkbkmf -!_
df ePsf] Joj:yfsf] clwgdf /xL b]xfo adf]lhd hl/jfgf nufOg] 5 M
-s_ klxnf] k6s j}wflgs t/ntf cg'kft gk'u ePsf] cj:yfdf gk'u eP hlt /sddf k|rlnt
a}+sb/sf] k|ltztn] .
31

-v_ bf]>f] k6s j}wflgs t/ntf cg'kft gk'u ePsf] cj:yfdf gk'u eP hlt /sddf k|rlnt
a}+sb/sf] 8]l9 k|ltztn] .
-u_ t]>f] k6s / ;f]eGbf kl5 hlt k6s gk'u eP klg gk'u eP hlt /sddf k|rlnt a+}s b/sf]
bf]Aa/ k|ltztn] .
-$_ pka'Fbf -#_ sf] v08 -s_, -v_ / -u_ adf]lhd k6s sfod ubf{ k|To]s cfly{s jif{sf] nflu cnu cnu
k6s sfod ul/g]5 .
-%_ j}wflgs t/ntf cg'kft gk'u eP hlt /sddf k|rlnt a}+sb/sf] k|ltztn] dfl;s lx;fjdf
hl/jfgf nufOg]5 / o;/L gk'u eP hltsf] /sdnfO{ a+}sb/sf] k|ltztn] u'0ff u/L afx|n] efu
ul/g]5 .
-^_ j}wflgs t/ntf cg'kft gk'u ePsf] cj:yfdf hl/jfgfsf] k|of]hgsf nflu o; a}+sn] tf]s] adf]lhd
k|sflzt u/]sf] a}+sb/nfO{ g} cfwf/ lnOg]5 .

b|i6JoM != o; bkmfsf] k|of]hgsf] nflu ;/sf/L ;'/If0fkq eGgfn] g]kfn ;/sf/n] hf/L u/]sf] jrtkq,
ljsf; C0fkq, 6]h/L lan; tyf o; a}+sn] tf]s]sf] cGo ;'/If0fkq ;Demg' k5{ .
@= j}wflgs t/ntf cg'kft ljj/0f k|To]s dlxgf ;dfKt ePsf] !% lbgleq k7fpg' kg]{5 .
14=

zfvfsfof{no ;DaGwL Joj:yf

!$=!

zfvfsfof{no vf]Ng] ;DaGwL Joj:yf

-s_ n3'ljQ ljQLo ;+:yfn] zfvf sfof{no vf]Ng o; a}+ssf] k"j{ :jLs[lt lng' kg]{ 5 .
t/ v08 -_ df plNnlvt n3'ljQ ;]jfsf] kx'Fr sd ePsf lhNnfx?df eg] zfvf sfof{no vf]nL o;
a}+snfO{ hfgsf/L u/fP dfq x'g]5 .

-v_ b]xfosf] cj:yf k'/f u/]sf n3'ljQ ljQLo ;+:yffn] cfgf] sfo{If]q leq gofF zfvf sfof{no vf]Ng
;Sg]5g\M
-c_
k|:tfljt :yfg Joj;flos ?kn] ;DefJo /x]sf] ljj/0f tof/ ug'{ kg]{ .
-cf_ tf]s]sf] Go'gtd r'Qmf k'FhL k'/f u/]sf] .
-O_
tf]s]sf] k'FhLsf]if k'/f u/]sf] .
-O{_
lgliqmo shf{{ (NPL) % k|ltzteGbf a9L gePsf] .
-p_
o; a}+saf6 lbO{Psf zt{ tyf lgb]{zgsf] kfngf u/]sf] .
-pm_ ;DalGwt ;+:yfsf] ;~rfns ;ldltaf6 zfvf sfof{no :yfkgf;~rfng ug]{ ;DaGwL lg0f{o
ePsf] x'g' kg]{ . ;~rfns ;ldltn] lg0f{o u/]sf] ldltn] !% lbgleq o; a}+s ;dIf ;+nUg
cg';"rL !$=! adf]lhdsf] 9fFrfsf] kmf/d e/L :jLs[ltsf] nflu cfj]bg lbg' kg]{ . o; a}+saf6
:jLs[lt kfPsf] ldltn] ^ dlxgfleqdf zfvf sfof{no vf]nL sf/f]af/ ;~rfng ul/ ;Sg' kg]{ .
-u_ n3'ljQ ljQLo ;+:yfn] tf]lsPsf] Go'gtd r'Qmf k'FhLdf ? @% nfv jf ;f]xL cg'kftdf r'Qmf k'FhL a[l4
u/]df k|lt ?=@% nfv yk k'FhL a/fa/ yk Ps lhNnfsf] cg'kftdf yk lhNnfx? ;d]tdf sfo{If]q sfod
u/L zfvf lj:tf/ ug{ ;Sg]5g\ . o;/L r'Qmf k'FhLdf yk ePsf] ljj/0f n]vfk/LIfsjf6 k|dfl0ft u/fO{
k]z ug'{ kg]{5 .
-3_ zfvf lj:tf/ ug{ :jLs[lt k|bfg ubf{ k|:tfljt If]qsf] Joj;flos sf/f]jf/, a}+ls ;]jfsf] kx'Fr tyf pQm
n3'ljQ ljQLo ;+:yfaf6 s[lif, phf{, ko{6g / n3' pBdsf] If]qdf shf{ k|jfxdf x'g ;Sg] j[l4sf] l:ylt
emNsg] u/L k]z ul/Psf] ;DefJotf cWoog k|ltj]bg ;d]tnfO{ cfwf/ agfOg] 5 . zfvf :yfkgfsf]
nflu k]z ul/g] ;DefJotf cWoog k|ltj]bgdf k|:tfljt zfvf :yfkgfsf nflu x'g] k'FhLut tyf cGo
vr{x?, # jif{leqdf ;f]xL ;+:yfsf] cGt/zfvf Aofh cfDbfgL afx]ssf a}+ls sf/f]af/af6 k|:tfljt zfvf
d'gfkmfdf ;~rflnt x'g ;Sg] cfwf/ ;d]t ;dfj]z ug'{ kg]{ 5 .

-_ n3'ljQ ;]jfsf] kx'Fr sd ePsf dgf, x'Dnf, 8f]Nkf, sflnsf]6, d'u', hfh/sf]6, aemf, afh'/f, bfr'{nf,
cf]vn9'+uf, h'Dnf, c5fd, a}t8L, ?s'd, ;Nofg, ef]hk'/, d':tf, /f]Nkf, tfKn]h', vf]6f, /;'jf /
;f]n'v'Da' u/L @@ lhNnfdf n3'ljQ ljQLo ;+:yfn] zfvf vf]nL ljQLo sf/f]jf/ ;~rfng u/]df k|lt
zfvf ?= #) nfv z'Go Jofhb/df shf{ ;'ljwf pknJw u/fOg]5 . o:tf] shf{ ;'ljwf z'Go Aofhb/df
shf{ k|jfx ;DaGwL k|s[ofut Joj:yf, @)^& df plNnlvt k|lqmof adf]lhd k|bfg ul/g] 5 -cg';"rL
!$=@ / !$=#_ .

!$=@ zfvfsfof{no aGb tyf :yfgfGt/0f ug]{ ;DaGwL Joj:yf

-s_ n3'ljQ ljQLo ;+:yfn]] o; a}+ssf] k"j{ :jLs[lt ljgf zfvf jf s'g} klg lsl;dsf] sfof{no aGb ug{ jf
:yfgfGt/0f ug{ jf ufEg kfpg] 5}gg\ .
-v_ n3'ljQ ljQLo ;+:yfn]] dxfgu/kflnsf, pk dxfgu/kflnsf / gu/kflnsfsf] ;f]xL j8fleq tyf
32

uf=lj=;=sf] xsdf ;f]xL uf=lj=;=leq zfvf sfof{no :yfgfGt/0f ug'{ k/]df n3'ljQ ljQLo ;+:yfsf]
;~rfns ;ldltsf] lg0f{ofg';f/ :yfgfGt/0f u/L & lbgleq ;f]sf] hfgsf/L o; a}+snfO{ lbg' kg]{5 .
-Uf_ n3'ljQ ljQLo ;+:yfn]] s]Gb||Lo/lhi68{ sfof{no -skf]{/]6 sfof{no_ sf] 7]ufgf kl/jt{g ug{ jf
:yfgfGt/0f ug{ rfx]df o; a}ssf] :jLs[lt lnO{ k|rlnt sfg'gsf] clwgdf /xL cfgf] k|aGwkq tyf
lgodfjnLdf ;+zf]wg u/L ug{ ;Sg] 5g\ .
!$=# sfof{no ;do ;DaGwL Joj:yf
g]kfn /fi6 a}+s v'n]sf] lbg / ;dodf n3'ljQ ljQLo ;+:yfx?n] clgjfo{ ?kdf cfgf] sfof{no ;~rfng ug'{
kg]{5 . t/, n3'ljQ ljQLo ;+:yfx?n] g]kfn /fi6 a}+s v'n]sf] lbg / ;dosf cltl/Qm ;do tyf cGo ljbfsf
lbg / ;dodf cfgf] sf/f]jf/ ;~rfng ug'{ k/]df o; a}ssf] a+}+s tyf ljQLo ;+:yf lgodg ljefu / n3'ljQ
k|j4{g tyf ;'kl/j]If0f ljefudf ;f]sf] k"j{ hfgsf/L lnlvt ?kdf lbO{ sf/f]jf/ ;~rfng ug{ ;Sg] 5g\ .
15= Aofhb/ ;DaGwL Joj:yf
!%=! Aofhb/ lg0f{o u/fP/ nfu' ug'{ kg]{
n3'ljQ ljQLo ;+:yfn] lgIf]kdf lbg] / shf{ tyf ;fk6df lng] Aofhb/, Aofh u0fgf ljlw, xhf{gf nufpg]
ljlw, ;]jf z'Ns / sldzg b/ n3'ljQ ljQLo ;+:yfn] lg0f{o u/fO{ nfu' ug'{ kg]{5 . n3'ljQ ljQLo ;+:yfn]
lgIf]kdf k|bfg ug]{ k|sflzt Aofhb/df )=% k|ltzt laGb';Dd a9fpg ;Sg]5g\ eg] shf{sf] Aofhb/sf]
xsdf k|sflzt Aofhb/eGbf a9L b/ sfod ug{ kfOg] 5}g .
!%=@ Aofhb/ ;DaGwL ljj/0f k7fpg' kg]{
n3'ljQ ljQLo ;+:yfn] x/]s qodf; ;dfKt ePsf] ldltn] & lbgleq lgIf]k tyf shf{sf] Aofh b/ o;
a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf clgjfo{?kdf k7fpg' kg]{5 .
;fy}, n3'ljQ ljQLo ;+:yfn] a'Fbf g+ # df plNnlvt Aofhb/ ;DaGwL ;Dk"0f{ Joj:yff Pjd\ ljlwx? z'?df
nfu' ubf{ / To;kl5 k|To]s k6s ;+zf]wg ubf{ ;f]sf] k"0f{ ljj/0f & lbgleq pknJw u/fpg' kg]{5 .
!%=# Aofhb/ ;fj{hlgs ug'{ kg]{
n3'ljQ ljQLo ;+:yfn] lgIf]k jf jrtdf lbg] / shf{df lng] Aofhb/ ;DaGwL ;"rgf cfgf] ;"rgf kf6Ldf
6fF; u/L ;fj{hlgs hfgsf/L x'g] Joj:yf ldnfpg' kg]{5 .
!%=$ ljkGg ju{ shf{sf] Jofh b/df ;x'lnot lbg]
blnt, d'Qm sd}of, jfbL, xlnof, G lkl8t, Psn dlxnf, ckf tyf h]i7 gful/sx?nfO{ n3'ljQ ljQLo
;+:yfx?af6 k|jfx x'g] ljkGg ju{ shf{df lng] Aofh b/df ! k|ltzt laGb'n] ;x'lnot lbg] Joj:yf
ug'{kg]{5 .
!%=% Aofh cfDbfgL hgfpg] Joj:Yff
n3'ljQ ljQLo ;+:yfn] k|bfg u/]sf] shf{ ;fk6df k|fKt x'g'kg]{ AofhnfO{ gub k|flKtsf] cfwf/df dfq
cfDbfgL hgfpg' kg]{5 . kfs]sf] t/ gubdf c;'n x'g g;s]sf] AofhnfO{ h'g jif{df c;'n ePsf] xf] ;f]xL
jif{df dfq cfDbfgL jfFwL ;f] sf] lx;fj ldnfg ug'{ kg]{5 . ;DaGwLt cjlwe/df kfs]sf] AofhnfO{ kfpg'
kg]{ Aofh lx;fj df vr{ n]vL Aofh d'NtjL lx;fj df hDdf ug'{ kg]{5 .
!%=^ Aofh k|bfg ug]{ ;DaGwdf
n3'ljQ ljQLo ;+:yfaf6 k|jflxt shf{;fk6df q}dfl;s ?kdf Aofh c;'n ug]{ u/]sf] cj:yfdf
lgIf]kstf{sf] jrtvftfdf klg sDtLdf ## dlxgfdf Aofh k|bfg ug]{ u/L hDdf u/fO{ lbg' kg]{5 .
lgIf]kstf{nfO{ lbg] Aofh ;DaGwLt n3'ljQ ljQLo ;+:yfsf] lgIf]k bfloTjdf Aofh k|bfg ug]{ gLlt adf]lhd
;fKtflxs, dfl;s, q}dfl;s jf cGo h'g cjlwsf] cfwf/df Aofh u0fgf ug]{ xf] ;f] cjlwsf] sDtLdf
cf};t df}Hbft -Average Deposit Balance_ df k|bfg ug'{ kg]{5 .
l6Kk0fLM cf};t lgIf]k df}Hbft eGgfn] b}lgs sf/f]jf/ ;dflKt kZrft sfod x'g cfPsf] b}lgs clGtd df}Hbft
-Closing Balance_ sf] cf};t eGg] ;Demg' k5{ . -pbfx/0fsf] nflu n3'ljQ ljQLo ;+:yfx?n] shf{ tyf ;fk6sf]
aSof}tf /sddf Aofh u0fgf ug]{ ljlw h;/L cjnDag u/]sf 5g\ ;f]xL ljlw adf]lhdsf] Aofh u0fgf ug{'u/fpg'
kg]{5 . _
!%=& Ps d'i6 ?kdf lkm{tf x'g] lgIf]ksf] Aofh k|bfg ug]{ ;DaGwdf
lgoldt ?kdf Jofh e'QmfgL gu/L s'g} lglZrt ;do kZrft Psd'i6 ?kdf ;fFjf Jofh lkmtf{ ug]{ u/L
lnO{Psf jrtsf] xsdf To:tf] Jofh e'QmfgL gePsf] cj:yfdf ;d]t x/]s jif{ Jofh vr{ n]lv ltg'{kg]{
Jofh lx;fadf bfloTj b]vfpg' kg]{ 5 . To:tf] jrtdf Jofhb/ gtf]lsPsf] ePtfklg jrt hDdf u/]sf]
/sd / e'QmfgL x'g] /sdsf] cfwf/df cfpg] k|efjsf/L -Effective) Jofhb/nfO{ cfwf/ lng'kg]{ 5 .
33

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

!^=! ljQLo >f]t ;+sng ;Ldf
-!_ ;+:yfn] cfgf] k|fylds k'FhLsf] a9Ldf #) u'0ff;Dd ljQLo ;|f]t kl/rfng ug{ ;Sg]5 . t/, o;}
lgb]{zgsf] a'Fbf g+= !@ sf] cj:yfdf afx]s u}/ ;b:ox?jf6 lgIf]k kl/rfng ug{ kfOg] 5}g .
:ki6Ls/0fMM ljQLo ;|f]t eGgfn] ;d'x ;b:ox?af6 lgIf]k, ;fk6L / l8j]~r/af6 ;+slnt /sd ;Demg' kb{5 .
-@_ ljQLo ;|f]t ;+sng ;Ldf cg'udg ug]{ k|of]hgsf nflu cl3Nnf] qodf;df sfod /x]sf] k|fylds
k'FhLnfO{ cfwf/ dflgg]5 .
!^=@ lgIf]k ;+sng tyf e'QmfgL ;DaGwL lgod tyf k|s[of agfO{ nfu' ug'{ kg]{
-!_ n3'ljQ ljQLo ;+:yfn] :jLsf/ ug]{ lgIf]ksf] cjlw, k|sf/ cflb ;Dk"0f{ lgod tyf sfo{ljlwsf af/]df
n3'ljQ ljQLo ;+:yf cfk}+mn] lgod agfO{ nfu' ug{' kg]{5 / To:tf] lgod tyf sfo{ljlw o; a}+ssf] a}+s
tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .
-@_ n3'ljQ ljQLo ;+:yfn] !) jif{b]lv rNtL gePsf tyf xs bfjL gk/]sf lgIf]k vftfx?sf] ljj/0f
k|To]s cfly{s jif{sf] klxnf] dlxgfleq o; a}+sdf k7fpg' kg]{5 .
-#_ n3'ljQ ljQLo ;+:yfn] nfefFz 3f]if0ff u/]sf] ldltn] % jif{;Dd klg ;DaGwLt z]o/wgL jf lghsf]
xsjfnf ;f] nfefFz lng gcfPdf To:tf z]o/wgLsf] nfefFzsf] ljj/0f k|To]s cfly{s jif{sf] klxnf]
dlxgfleq o; a}+sdf k]z ug'{ kg]{5 .
-$_ n3'ljQ ljQLo ;+:yfn] pka'Fbf -!_ jf -@_ adf]lhd rNtL gePsf jf bfjL gk/]sf lgIf]kx? jf ljt/0f
gePsf] nfefFzsf] ljj/0f dfly plNnlvt cjlw ;dfKt ePsf] ! dlxgfleq /fli6o:t/sf] kqklqsfdf
sDtLdf Psk6s k|sfzg ug'{ kg]{5 . ;"rgf k|sflzt x'Fbf ;d]t To:tf] /sd e'QmfgL gePdf pQm
/sdnfO{ o; a}+sn] tf]lslbPsf] vftfdf hDdf ug'{ kg]{5 .
!^=# ;fk6L lng ;Sg]
-!_ n3'ljQ ljQLo ;+:yfn] a'Fbf g+= !^=! df plNnlvt ;Ldfleq /xL Ohfhtkqk|fKt ;+:yf, JolQm, kmd{,
sDkgL tyf ;+ul7t ;+:yf;+u ;fk6L lng ;Sg] 5 .
-@_ pka'Fbf -!_ df h'g;'s} s'/f n]lvPsf] ePtfklg ljb]zL ;/sf/ jf cGt//fli6o ;+3;+:yfaf6 s'g}
cfly{s ;xfotf jf C0f lng'k/]df n3'ljQ ljQLo ;+:yfn] o; a}+ssf] :jLs[lt lng' kg]{5 .
!^=$ ;fj{hlgs z]o/ lgisfzg ;DaGwdf
n3'ljQ ljQLo ;+:yfx?n] ;~rfngdf cfPsf] ldltn] a9Ldf # jif{leq ;j{;fwf/0fsf] nflu 5'6\ofOPsf]
z]o/ laqmL ljt/0f u/L ;Sg' kg]{5 . ;fy}, k|rlnt lwtf]kq ;DaGwL sfg'gsf] clwgdf /xL ;fj{hlgs
?kdf k'gM z]o/ lgisfzg (Further Public Issue) ug{ ;Sg]5g\ .
!^=% v'b|f shf{sf] sf/f]jf/ ug]{ n3'ljQ ljQLo ;+:yfxn] ;j{;fwf/0faf6 lgIf]k kl/rfng ug]{ ;DaGwdf
!=
b]xfosf zt{x? k'/f u/]sf v'b|f shf{sf] sf/f]jf/ ug]{ n3'ljQ ljQLo ;+:yfx?n] o; a}+ssf] :jLs[lt lnO{
;j{;fwf/0faf6 lgIf]k kl/rfng ug{ ;Sg] 5g\ M
-s_
afo n]vfk/LIf0faf6 ljut # jif{b]lv v'b d'gfkmf cfh{g u/]sf] k|dfl0ft ePsf] ,
-v_
g]kfn /fi6 a}+sn] tf]s]sf] Go'gtd k'FhLsf]if k'/f u/]sf] ,
-u_
k"j{ ;~rfng vr{ k"0f{?kdf ckn]vg ePsf] ,
-3_
k|aGwkq tyf lgodfjnLdf ;j{;fwf/0faf6 lgIf]k kl/rfng ug{ ;Sg] Joj:yf ePsf] ,
-_
jrt, shf{ nufgL gLlt / sf]if kl/rfng;DaGwL gLlt tof/ u/]sf] ,
-r_
o; a}+sf/f hf/L ;Dk"0f{ lgb]{zgx?sf] kfngf ePsf] ,
-5_
cl3Nnf] qodf;sf] ljj/0f cg';f/ lgis[o shf{ % k|ltzteGbf a9L gePsf] ,
-h_
s'n ;d'x ;+Vof sDtLdf %)) /x]sf] jf sDtLdf @,%)) ;b:o;+u shf{ sf/f]jf/ ul//x]sf,
-em_ ;+:yfn] cGo lgsfoaf6 k|fKt u/]sf] ;fk6LC0f zt k|ltzt cfgf u|fxsx?df nufgL u/]sf] .
@=
pko'{Qm zt{x? k'/f u/L lgIf]k kl/rfng ug]{ n3'ljQ ljQLo ;+:yfx?n] ;j{;fwf/0faf6 lgIf]k kl/rfng ug]{
;Ldf tyf cGo Joj:yf b]xfo adf]lhdsf] x'g]5 M
-s_
cfgf] k|fylds k'FhLsf] #) u'0ff;Dd ljQLo >f]t kl/rfng ug]{ ;Ldfleq /xL k|fylds k'FhLsf]
a9Ldf % u'0ff;Dd ;j{;fwf/0faf6 lgIf]ksf] ?kdf ljQLo >f]t kl/rfng ug{ ;Sg] 5g\ .
;j{;fwf/0faf6 ;+slnt lgIf]ksf] ;Ldfdf ;d'x ;b:ox?sf] jrt lgIf]k u0fgf x'g] 5}g .
-v_
;j{;fwf/0faf6 lgIf]k ;+sng ubf{ jrt tyf al9df @ jif{;Ddsf] d'2tL lgIf]k dfq kl/rfng ug{
;Sg] 5g\ .
34

-u_

s'g} Pp6f kmd{, sDkgL jf ;+ul7t ;+:yfaf6 cfgf] s'n lgIf]ksf] j9Ldf @) k|ltzt;Ddsf] ;Ldfdf
ga9\g] u/L ;+:yfut lgIf]k kl/rfng ug{ ;Sg] 5g\ .
!^=^ ljQLo ;]jfsf] kx'Fr Go"g /x]sf lhNnfdf lgIf]k ;+sng ug{] Joj:yf
n3'ljQ ljQLo ;+:yfx?n] o; a}+ssf] :jLs[lt lnO{ ljQLo ;]jfsf] kx'Fr sd /x]sf dgf, x'Dnf, 8f]Nkf,
sflnsf]6, d'u', hfh/sf]6, aemf, afh'/f / bfr'{nf u/L ( lhNnfdf dfq sfo{If]q /xg] u/L vf]lnPsf n3'ljQ
ljQLo ;+:yfn] cfgf] ;+:yfsf] k|fylds k'FhLsf] a9Ldf % u'0ff;Dd ;j{;fwf/0faf6 lgIf]k ;+sng ug{ ;Sg]
5g\ .
!^=& ;]jf z'Ns ;DaGwdf
n3'ljQ ljQLo ;+:yfx?n] lgIf]k vftf ;~rfng u/] jfkt u|fxsaf6 s'g} lsl;dsf] ;]jf z'Ns lng kfOg]
5}g .
!^=* n3'ljQ ljQLo ;+:yfn] lglZrt k|of]hgsf] nflu u|fxs ;b:ox?af6 ;+sng ul/Psf] z'Ns ;d]taf6
v8f ul/Psf] n3';'/If0f sf]if h:tf sf]ifdf /x]sf] /sd ;b:ox? s} xslxtdf vr{ ug'{kg]{ 5 . o;/L
vr{ eO{ afFsL /x]sf] /sd /sdfGt/ u/L cfDbfgL hgfpg] sfo{ sf]ifsf] p2]Zo ljkl/t x'g] b]lvPsf] x'Fbf
To:tf] sf]ifsf] /sd cfDbfgL hgfpg gkfOg] / Earmark u/L 5'} nufgL ug'{kg]{ Joj:yf ul/Psf] 5 .
!^=( s, v / u ju{sf Ohfhtkqk|fKt ;+:yfsf] ;xfos sDkgLsf] ?kdf v'n]sf n3'ljQ ljQLo ;+:yfn]
d'Vo -Parent_ ;+:yfdf Jofh cfh{g x'g] s'g} klg k|sf/sf] vftf vf]Ng kfpg] 5}g .
!^=!) lgIf]k ;'/If0f u/fpg] ;DaGwdf
n3'ljQ ljQLo ;+:yfx?n] cfgf] ;+:yfdf k|fs[lts JolQmsf gfddf jrt tyf d'2tL vftfdf /x]sf] ? @
nfv;Ddsf] lgIf]k lgIf]k tyf shf{ ;'/If0f lgud ;Fu ;'/If0f ug]{u/fpg] Joj:yf ug'{ kg]{5 . cfgf]
;+:yfdf /x]sf] @ nfv ?k}ofF;Ddsf] JolQmut jrt tyf d'2tL lgIf]ksf] /sd / To:tf lgIf]kstf{sf]
;+VofTds ljj/0f q}dfl;s ?kdf qodf; ;dfKt ePsf] Ps dlxgf leq lgIf]k tyf shf{ ;'/If0f
lgudnfO{ pknAw u/fpg' kg]{5 .
17=

ljkGg ju{ cGtu{t k|fKt shf{ ;DaGwL Joj:yf

!&=! ;Dk"0f{ ;fk6L /sd k|jfx ug'{kg]{ Joj:yf

-s_ n3'ljQ ljQLo ;+:yfn] ljkGg ju{df k|jfx ug]{ u/L k|fKt ;Dk"0f{ ;fk6L /sd nlIft ju{df k|jfx
ug'{kg]{ 5 . To:tf] ;fk6L /sdnfO{ nlIft ju{df k|jfx gu/L ;f] afktsf] /sd Jofh cfh{g x'g] u/L
s'g} klg a}+s tyf ljQLo ;+:yfdf hDdf ug{ kfOg] 5}g . t/ o; Joj:yfn] n3'ljQ ljQLo ;+:yfn]
shf{ ;Ldf -Line of Credit_ pkof]u ug{ eg] jfwf k'ofPsf] dflgg] 5}g .
-v_ n3'ljQ ljQLo ;+:yfn] lnPsf] ;fk6L /sd nlIft ju{df k|jfx gu/]sf] v08df k|rlnt a}+sb/sf]
lx;fan] q}dfl;s ?kdf -c;f]h, k';, r}t / c;f/df_ xh{gf nufO{g] 5 . o:tf] xh{gf ljkGg ju{
cGtu{t cl3Nnf] qodf;sf] cGtdf afFsL s'n ;fk6L /sd eGbf kl5Nnf] qodf;sf] cGtdf /x]sf]
s'n shf{sf] afFsL /sd sd ePdf ;f] sd ePsf] /sddf dfq nufOg] 5 . t/, cl3Nnf] qodf;sf]
cGtdf afFsL ;fk6L /sd kl5Nnf] qodf;df 36]sf] cj:yfdf ;f] xb;Dd xhf{gf nufOg] 5}g .
-u_ n3'ljQ ljQLo ;+:yfn] lnPsf] ;fk6L /sd / k|jfx u/]sf] shf{ nufgLsf] q}dfl;s ljj/0f o;} ;fy
;+nUg adf]lhdsf] lgb]{zg kmf=g+= !&=! adf]lhd x/]s qodf; ;dfKt ePsf] !% lbg leq o; a}+ssf]
n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf k7fpg' kg]{5 .
-3_ o; Joj:yf adf]lhd cf=j= @)&).&! sf] klxnf] qodf;sf] cGtdf ePsf] ;fk6Lsf] cfwf/df bf];|f]
qodf;b]lv xh{gf nufOg] 5 .
!&=@ yf]s shf{sf] sf/f]jf/ ug]{ n3'ljQ ljQLo ;+:yfn] ljkGg ju{df nufgL ug]{ u/L v'b|f shf{sf] sf/f]jf/ ug]{
dWo:ystf{ ;+:yfnfO{ pknAw u/fPsf] yf]s shf{ ljkGg ju{df nufgL eP gePsf] ;DaGwdf cw{jflif{s
-k'; / c;f/ d;fGt;Ddsf]_ ?kdf cg'udg u/L df3 / ;fpg d;fGtdf ;f]sf] ljj/0f o; a}+ssf] n3'ljQ
k|j{4g tyf ;'kl/j]If0f ljefudf k7fpg' kg]{ 5 .
18= sfo{If]q lj:tf/ jf ;+s"rg tyf ufEg]ufleg] ;DaGwL Joj:yf

35

!*=! sfo{If]q lj:tf/ ;DaGwL Joj:yf

-!_
sf7df8f}+ pkTosf afx]s clw/fHosf hf]l8Psf !# lhNnfaf6 $!) lhNnf, $!) lhNnfaf6 If]qLo
:t/ / If]qLo :t/af6 /fli6o:t/df sf/f]jf/ ;~rfng ug{ rfxg] n3'ljQ ljQLo ;+:yfn] b]xfosf zt{x?
k'/f u/L sf/f]jf/ If]q lj:tf/ ug]{ :jLs[ltsf nflu Joj;flos of]hgf ;lxt o; a}+sdf lgj]bg lbg
;Sg]5 M
-!_ o; a}+sn] tf]s]sf] Go'gtd r'Qmf k'FhL k'/f u/]sf] .
-@_ lgoldt?kn] jflif{s n]vfk/LIf0f u/L ;fwf/0f ;ef ;DkGg u/]sf] .
-#_ o; a}+ssf] lgb]{zg cg'?k k'FhLsf]if (Capital Adequacy) kof{Kt /x]sf] .
-$_ o; a}+ssf] lgb]{zg cg'?k shf{sf] juL{s/0f u/L ;f]sf] nflu kof{Kt shf{ gf]S;fgL Joj:yf -Loan
Loss Provision) sfod u/]sf] .
-%_ lgliqmo shf{ (NPA) % k|ltzt ggf3]sf] .
-^_ Ohfht lb+bf tf]lsPsf zt{x? k'/f u/]sf] .
-@_ sfo{If]q lj:tf/ ;DaGwL dfly plNnlvt Joj:yfsf] cltl/Qm lgDg yk Joj:yf sfod ul/Psf] 5 M
-s_ If]qLo:t/sf jf !% lhNnf;Dd ;]jf lj:tf/ u/]sf ;+:yfn] /fli6o:t/sf] sfo{If]qsf nflu lgj]bg
lbg ;Sg]5g\ . Ps lhNnf sfo{If]q sfod /x]sf n3'ljQ ljQLo ;+:yfn] :yfkgfsf] # jif{kl5 dfq $
!) lhNnf jf If]qLo:t/df sfo{If]q lj:tf/ ug{;Sg] 5g\ .
-v_ sfo{If]q lj:tf/sf nflu cfj]bg lbg] ;+:yfn] ljBdfg sfo{If]qleqsf k|To]s lhNnfdf slDtdf Ps
Psj6f zfvf sfof{nox? :yfkgf ul/;s]sf] x'g' kg]{5 .
-u_ ;l~rt gf]S;fgL g/x]sf] cjlw slDtdf ! jif{ k'u]sf] x'g' kg]{5 .
-3_ sfo{If]q lj:tf/ ug]{ ;+:yfn] xfn sfo{/t sfo{If]qdf sDtLdf klg b'O{ cw{jflif{s cjlwdf lg/Gt/
?kn] cfk"mn] ljQLo ;|f]t ;+sng ug{ kfpg] ;Ldfsf] ^) k|ltzt ljQLo ;|f]t ;+sng u/]sf] x'g' kg]{
5 . To:tf] ljQLo ;|f]t ;+sngsf] u0fgf ubf{ xfn sfod /x]sf] sfo{If]qsf] nflu tf]lsPsf] Go'gtd
r'Qmf k'FhLnfO{ cfwf/ lng ;lsg] 5 .
-_ g]kfn /fi6 a}+saf6 ;+:yf jf ;+:yfsf] cWoIf, ;~rfns / sfo{sf/L k|d'v sf/jfxLdf k/]sf] eP ;f]
sf/jfxL km's'jf ePsf] cjlw # jif{ k'/f ePsf] x'g' kg]{5 .
-#_ sfo{If]q lj:tf/sf nflu cfj]bg;fy lgDg sfuhftx? ;+nUg x'g' kg]{ M
-s_ ljBdfg ;+:yfks / ;~rfnsx?sf] ljj/0f .
-v_ n3'ljQ ljQLo ;+:yfsf] cfufdL % jif{sf] k|If]lkt ljQLo cj:yf, Joj;flos /0fgLlt, k|fljlws tyf
Joj:yfkg kIf / ahf/ ;+j]bgzLntf ljZn]if0f ;lxtsf] Joj;flos of]hgf .
-u_ ljQLo sf/f]jf/ ;~rfngsf nflu skf]{/]6 sfof{nod'Vo zfvf sfof{no ljBdfg sfo{If]qb]lv cGo
:yfgdf ;~rfng ug]{ ePdf ;f] sfof{nosf] ef}lts k"jf{wf/, ;"rgf k|ljlw, jLdf tyf ;'/Iff Joj:yf,
3/ef8f s/f/gfdf, k|d'v sfo{sf/L clws[t nufot d'Vo sd{rf/Lx?sf] of]Uotf cg'ej ;DaGwL
sfuhft .
-3_ sfo{If]q lj:tf/ eP kZrft sfod x'g] sfo{If]qnfO{ ;d]6]/ tof/ ul/Psf] shf{ gLlt, nufgL gLlt,
lgIf]k kl/rfng gLlt, cfGtl/s n]vfk/LIf0f gLlt, u}/ a}ls ;DklQ Joj:yfkg gLlt, ;DklQ
bfloTj Joj:yfkg gLlt, ;"rgf k|ljlw gLlt / cfgf] u|fxs klxrfg gLlt .
-_ sfo{If]q lj:tf/ ;DaGwdf ;fwf/0f ;efn] u/]sf] lg0f{osf] k|ltlnlk .
-$_ sfo{If]q la:tf/sf ;DaGwdf ;+:yfsf] ;~rfns ;ld#)Fu cGtlqm{of u/L sfuhft k'/f ePsf] ^) lbgleq
;f] ;DaGwL k|lqmofsf] 6'+uf] nufOg]5 .
!*=@ sfo{If]q ;+s'rg ;DaGwL Joj:yf
-!_ n3'ljQ ljQLo ;+:yf k'FhL ckof{Kttfsf] sf/0faf6 ;f]xL ju{sf] ;+:yfdf /xL sfo{If]q ;+s'rg ug{
rfx]df :jLs[ltsf nflu g]kfn /fi6 a}+sdf lgj]bg lbg ;Sg]5 . o;/L k]z x'g cfPsf] lgj]bgsf]
;DaGwdf g]kfn /fi6 a}+sn] cfjZos hfFra'em u/L :jLs[lt k|bfg u/]df To:tf] ljQLo ;+:yfsf]
sfo{If]q ;+s'rg x'g]5 .
-@_ b]xfosf] s'g} jf ;a} cj:yf k'/f gug]{ n3'ljQ ljQLo ;+:yfnfO{ ;f]xL ju{df /xg] u/L pQm ;+:yfsf]
sfo{If]q ;+s'rg u/fpg g]kfn /fi6 a}+sn] lgb]{zg lbg ;Sg]5 M
-s_ g]kfn /fi6 a}+sn] tf]s]sf] cjlwleq tf]s] adf]lhdsf] k'FhL gk'ofPsf],
-v_ ljut % jif{b]lv nuftf/ gf]S;fgLdf /x]sf],
-u_ g]kfn /fi6 a}+sn] lbPsf] lgb]{zg k6s k6s pNn+3g u/L sf/afxLdf k/]sf],
-3_ g]kfn /fi6 a}+sn] tf]s] adf]lhd hf]lvd Joxf]g]{ sf]if sfod ug{ g;s]sf] .
36

-#_

pka'Fbf g+= -@_ adf]lhd s'g} n3'ljQ ljQLo ;+:yfnfO{ sf/afxL ug'{eGbf cufl8 g]kfn /fi6 a}+sn]
To:tf] n3'ljQ ljQLo ;+:yfnfO{ To:tf] sf/afxLsf] lj?4 ;kmfO{ k]z ug]{ dgfl;a dflkmssf] df}sf
lbg]5 .
-$_ pka'Fbf -!_ adf]lhd sfo{If]q ;+s'rg ubf{ b]xfo adf]lhd ug{ ;lsg] 5M
-s_ /fli6o:t/af6 If]qLo:t/ jf $!) lhNnf jf !# lhNnf jf ! lhNnfdf .
-v_ If]qLo:t/af6 $!) lhNnf jf !# lhNnf jf ! lhNnfdf .
-u_ $!) lhNnfaf6 !# lhNnf jf ! lhNnfdf .
-3_ !# lhNnfaf6 ! lhNnfdf .
!*=# ufEg]ufleg] ;DaGwL Joj:yf
a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf ^( adf]lhd n3'ljQ ljQLo ;+:yf Ps cfk;df ufEg]
jf ufleg] ;DaGwdf o; a}+saf6 hf/L a}+s tyf ljQLo ;+:yf Ps cfk;df ufEg] jf ufleg] ;DaGwL
ljlgodfjnL, @)^* adf]lhd x'g]5 .
!*=$ n3'ljQ ljQLo ;+:yf :t/f]Gglt ug]{ sfo{ xfnnfO{ :ylut ul/Psf] 5 .
19= u|fxs klxrfg ;DaGwL Joj:yf
n3'ljQ ljQLo ;+:yfx?sf] xsdf cfgf] sfo{ k|s[lt adf]lhdsf] u|fxs :jLsf/ k|lqmof, u|fxssf] kl/ro
ug]{ k|lqmof, u|fxssf] sf/f]jf/sf] cg'udg k|lqmof / hf]lvd Joj:yfkg k|lqmof h:tf ljifodf s]lGb|t eO{
cfgf] u|fxs klxrfg (Know your Customers) sfo{ljlw tof/ ug'{ kg]{5 . ;fy}, cfgf] u|fxsx? aLrsf]
sf/f]jf/sf] clen]v -On]S6f]lgs /]s8{ ;d]t_ sf/f]jf/ ;dfKt ePsf] ldltn] % jif{;Dd ;'/lIft /fVg'
kg]{5 .
20=

n#"ljQ ljQLo ;+:yfsf] ;xfos sDkgL ;DaGwL s"g} Joj:yf gePsf]

21=

On]S^f]lgs dfWodaf^ x"g] a}ls -O{a}ls_ ;]jf ;DaGwL Joj:yf

n3'ljQ ljQLo ;+:yfn] o; a}+ssf] :jLs[lt lnO{ On]S6f]lgs dfWodaf6 x'g] a}+ls ;]jf ;DaGwL sf/f]jf/
ug{ ;Sg] 5g\ .

22=

ljljw Joj:yf

@@=! a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf $& sf] pkbkmf -$_ sf] v08 -9_ adf]lhd /fi6 a}+sn]
tf]s]sf cGo sfd ug]{ Joj:yf cGtu{t /xL n3'ljQ ljQLo ;+:yfn] rfx]df k|rlnt sfg'g adf]lhd
;DalGwt lgsfosf] :jLs[lt lnO{ jLdf lk|ldod afx]s cGo yk z'Ns lng gkfpg] u/L cfkm\gf C0fL
;b:ox?sf] jLdf clestf{sf] ?kdf sfo{ ug{ ;Sg] 5g\ .
@@=@ Long Form Audit Report ;DaGwdf
Long Form Audit Report nfO{ ;do ;fk]If / k|efjsf/L agfpg o;};fy ;+nUg 9fFrf -cg';"rL @@=!_
cg';f/ nfu' ul/Psf] 5 . pQm Long Form Audit Report nfO{ o; a}+ssf] web-site: www.nrb.org.np
sf] a}+s tyf ljQLo ;+:yf lgodg ljefu cGtu{t /flvPsf] x'gfn] ;f]xL web-site af6 ;"rgf k|fKt u/L
cfgf] ;+:yfsf] afXo n]vfkl/Ifsaf6 ;f] Long Form Audit Report s} 9fFrfdf tof/ ul/Psf] clGtd
n]vfk/LIf0f k|ltj]bgnfO{ ;f]em} o; a}+sdf cfOk'Ug] u/L k7fpg] Joj:yf ug'{ kg]{5 .
@@=# shf{ ckn]vg ;DaGwL ljlgod agfpFbf cjnDag ug'{ kg]{ dfu{bz{g ;DaGwdf
-!_ n3'ljQ ljQLo ;+:yfn] s] s:tf shf{ c;'n x'g g;Sg] x'g\ lgwf{/0f ug]{ cfwf/ tof/ u/L To:tf] shf{
ckn]vg ug]{ af/] cfcfgf] ;~rfns ;ldltaf6 ljlgod th'{df u/L o; a}+saf6 :jLs[lt lnO{ nfu' ug'{
kg]{5 .
-@_ n3'ljQ ljQLo ;+:yfx?n] b]xfosf k|lqmofx? k'/f u/L shf{ ckn]vg ug{ ;Sg]5g\ .
-s_ shf{ v/fa au{df k/L !)) k|ltzt shf{ gf]S;fgL Joj:yf eO{ ;s]sf] x'g'kg]{ .
-v_ shf{ c;"nLsf] nflu k|rlnt P]g tyf gLlt adf]lhd lwtf] ;'/If0fsf] lnnfd laqmLsf] k|lqmof
;DkGg u/]sf] x'g'kg]{ .
-u_ shf{sf] lwtf] ;'/If0f lnnfd laqmL x'g g;s]sf] cj:yfdf clgjfo{ ?kdf lwtf] ;sf/ u/]sf]
x'g'kg]{ .

37

-#_

C0fL / C0f;Fu ;DalGwt kIfx?nfO{ o; a}+ssf] lgb]{zg adf]lhd shf{ ;"rgf s]Gb| ln= sf]
sfnf];"rLdf ;dfj]z ul/;s]sf] x'g' kg]{5 .
-$_ ckn]vg ul/Psf] shf{sf] xsdf To:tf] shf{ :jLs[t x'Fbf s'g tx jf s;sf] lg0f{oaf6 :jLs[t ePsf]
xf] < / To:tf] shf{sf] ;'/If0f afkt /flvPsf] lwtf]sf] d"Nofg s;/L ul/Psf] xf] < ;fy}, To:tf] shf{
c;'nLsf] nflu s] s:tf] k|of;x? ul/of] < o;/L ckn]vgdf hfg'kgf{sf] cf}lrTotf cflb af/] clen]vdf
hgfpg' kg]{5 .
-%_ n3'ljQ ljQLo ;+:yfn] ckn]vg ul/Psf shf{sf] c;'nLsf nflu Pp6f 5'} shf{ c;'nL OsfOsf]
:yfkgf u/L To:tf] shf{x?sf] c;'nLsf nflu ;DalGwt ;+:yfn] lg/Gt/ k|of; hf/L /fVg' kg]{5 .
-^_ Ohfhtkqk|+fKt ;+:yfn] ckn]vg u/]sf shf{x?sf] cBfjlws lja/0f 5'} /lhi6/ v8f u/L /fVg'
kg]{5 .
-&_ n3'ljQ ljQLo ;+:yfn] rfn' jif{df ckn]vg ul/Psf shf{x?sf] ljj/0f -dfly pka'Fbf g+= $ df
plNnlvt a'Fbfx? ;dfj]z u/L_ jflif{s k|ltj]bgdf clgjfo{ ?kn] pNn]v ug'{ kg]{5 .
-*_ n3'ljQ ljQLo ;+:yfn] shf{ ckn]vg ;DaGwdf sfg'gdf :ki6?kdf Joj:yf gu/L :ki6 dfu{lgb]{zg
jf lgb]{lzsf ;d]tsf] cefjdf ldgfxf tyf ckn]vg sfo{ ubf{ lg0f{ostf{dfly cToflws clwsf/
/xg hfg] ;DefJotfnfO{ x[bo+ud u/L ljj]sflwsf/ k|of]u x'g glbg C0f /sd ldgfxf jf
ckn]vgaf6 eljiodf kg{ ;Sg] k|efj ;d]tnfO{ dWogh/ /fvL ;f] ;DaGwdf :ki6 tyf kf/bzL{
gLltut Joj:yf ug'{ kg]{5 .
-(_ n3'ljQ ljQLo ;+:yfn] ckn]vg ul/Psf shf{x?sf] ljj/0f cfly{s jif{ ;dfKt ePsf] ldltn] !%
lbgleq n3'ljQ k|j4{g tyf ;'kl/j]If0f laefu / shf{ ;"rgf s]Gb| ln= df k7fpg' kg]{5 .
@@=$ ljb]zL ljlgdo ;DaGwL sfo{ ug]{ ;DaGwdf
b]xfo adf]lhdsf n3'ljQ ljQLo ;+:yfx?nfO{ o; a}+ssf] ljb]zL ljlgdo Joj:Yffkg ljefuaf6 :jLs[lt
k|fKt u/L ljb]zL ljlgdo ;DaGwL b]xfo adf]lhdsf yk sfo{ ug{ kfpg] Joj:yf ul/Psf] 5 .
-s_ lgodfg';f/ OHffhtkq k|fKt u/L Ogjf8{ /]ld6\ofG; -Inward Remittance_ sf] sfo{ ug{ ;Sg] .
-v_ ;DaGwLt lgsfosf] :jLs[lt lnO{ ;j{;fwf/0faf6 ef/tLo d'b|f vl/b ug{ ;Sg] tyf ;f] d'b|f a}+s
tyf ljQLo ;+:yfx?nfO{ dfq laqmL ug{ ;Sg] .
@@=% lnvt g]kfnL efiffdf tof/ ug]{ ;DaGwdf
-!_ n3'ljQ ljQLo ;+:yfx?n] h'g;'s} k|sf/sf] shf{ k|jfx ubf{ C0fL tyf hdfgtstf{ -JolQmkmd{sDkgL
;+:yf_ tyf sf/0fL -C0fLhdfgt lbg] ;d]t_ af6 tof/ ug]{u/fpg] sfuhftx? -h'g;'s} lnvt,
hdfgLkq jf dGh'/Lgfdf_ k|rlnt P]g sfg'g adf]lhd b]jgfu/L lnkL g]kfnL efiffdf tof/ ug{' kg]{5 . t/
;DalGwt n3'ljQ ljQLo ;+:yfn] cfgf] cfGtl/s k|of]hgsf] nflu To;/L g]kfnL efiffdf tof/ ul/Psf
lnvtx? c+u|]hL efiffdf cg'jfb u/L clen]vdf /fVg eg] kfOg] 5 .
ljb]zL gful/sx?;+u x'g] sf/f]jf/df / ljb]zL j}+ls sf/f]jf/df dfq k|of]u x'g] lnvtx?sf] xsdf eg]
-h:t}M k|tLtkq_ g]kfnL efiffdf tof/ ug{ clgjfo{ ul/Psf] 5}g .
n3'ljQ ljQLo ;+:yfn] shf{;Fu ;DalGwt C0f k|:tfj kq -Offer Letter_, shf{ td;'s -Loan Deed_,
lwtf]aGws lnvt -Mortgage Deed_, Hypothecation Agreement / Trust Receipt Agreement clgjfo{?kdf
b]jgfu/L lnkL g]kfnL efiffdf tof/ ug'{kg]{ / Consortium Loan Agreement, Letter of Assignment, Letter of
Guarantee sf] xsdf xfnnfO{ c+u|]hL efiffdf ;d]t tof/ ug{ ;lsg] 5 . ;fy}, oL sfuhftx?nfO{ klg
qmlds ?kdf g]kfnL efiffdf tof/ ub}{ hfg] gLltut Joj:yf ug'{ kg]{5 .
lnvthdfgLkq tof/ ubf{ hdfgL /sd, C0fsf] cjlw, C0fsf] k|of]hg, k|d'v C0fL, ;fIfL,
hdfgtstf{sf] gfd, 7]ufgf, ;f] sf] ;gfvt nufotsf ljifox? tyf cGo k|sf/sf lnvtx?df ;d]t b]xfo
adf]lhdsf ljifox?nfO{ oyf]lrt :yfgdf clgjfo{ ?kn]] pNn]v ug'{ kg]{5 .
lnvtdf :ki6;+u pNn]v x'g'kg]{ ljifox?
sf/0fLsf] gfd, 7]ufgf, ldlt, JolQmsf] xsdf gful/stfkf;kf]6{ gDa/ tyf ltg k':t],
Dofb, cjlw, k|of]hg,
sf/0fLsf] ;DaGwdf ;DaGwLt n3'ljQ ljQLo ;+:yff/f ;gfvt,
/sd,
;fIfL -Witness_,
x:tfIf/ klxrfg ug]{ k|of]hgsf] nflu ;DaGwLt sf/0fLsf] gfd,
38

-@_

cGo cfjZos b]lvPsf ljifox? .

n3'ljQ ljQLo ;+:yfx?n] cGt/f{li6o sf/f]jf/df k|of]u x'g] afx]ssf kqfrf/, r]sef}r/ nufot cGo
sfuhftx? b]jgfu/L lnkL g]kfnL efiffdf ;d]t pknJw x'g] Joj:yf clgjfo{ ?kdf ug'{ u/fpg' kg]{ 5 .

@@=^

clGtd C0fbftf ;'ljwf ;DaGwdf

cGt/ a}+s / v'nf ahf/ tyf :yfoL t/ntf ;'ljwfaf6 cfjZos t/ntf cfk"lt{ x'g g;s]sf] cj:yfdf o;
a}+sdf vftf /x]sf n3'ljQ ljQLo ;+:yfnfO{ a9Ldf ^ dlxgfsf] nflu k|rlnt a}+sb/df clGtd C0fbftf
;'ljwf lbOg] 5 . o; a}+sdf clgjfo{ df}Hbft sfod ug{sf] nflu /fv]sf] gub df}Hbft, g]kfn ;/sf/sf]
;'/If0fkq jf c;n shf{sf] lwtf]df o:tf] ;'ljwf k|bfg ul/g] 5 .
@@=& a}+sb/ ;DaGwdfM
o; a}+saf6 Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfx?nfO{ k|rlnt P]gdf ePsf] Joj:yf cg';f/ pknJw
u/fO{g] shf{sf] Jofhb/ -a}+sb/_ *=) k|ltzt sfod ul/Psf] 5 .
@@=* ;fOgaf]8{ tyf n]6/Kof8 ;DaGwdf
n3'ljQ ljQLo ;+:yfx?n] cfgf] ;fOgaf]8{ tyf n]6/Kof8df ;+:yfsf] gfdsf] 7Ls tn clgjfo{?kdf
sf]i7df b]xfo adf]lhdsf] jfSof+z pNn]v ug'{u/fpg' kg]{5 .
n3'ljQ ljQLo ;+:yfn] pNn]v ug'{ kg]{ jfSof+z
g]kfn /fi6 a}+saf6 3 ju{sf] Ohfhtkqk|fKt ;+:yf -===== lhNnf sfo{ If]q ePsf]_

gf]6M /fli6:t/sf n3'ljQ ljQLo ;+:yfx?n] sfo{If]q ;DaGwL ljj/0f pNn]v ug{ clgjfo{ x'g] 5}g .
@@=(

r]s dfkm{t\ sf/f]af/ ug]{ ;DaGwdf

n3'ljQ ljQLo ;+:yfx?n] ;DklQ z'l4s/0f -dlg nfp08l/_ lgjf/0f P]g, @)^$ sf] p2]ZonfO{ ;d]t
;xof]u k'ofpg ?=%) nfv jf ;f]eGbf a9Lsf] /sd e'QmfgL ubf{ clgjfo{ ?kdf PsfpG6k]oL r]s
dfkm{t\ ug'{ kg]{]5 .
@@=!) n3'ljQ ljQLo ;+:yfx?nfO{ $ b]lv !) lhNnf;Dd sfo{;~rfngsf] nflu Go'gtd r'Qmf k'FhL ?= @ s/f]8
cfjZos kg]{ gLltut Joj:yf ePsf]df n3'ljQ ;DaGwL sf/f]jf/nfO{ kxf8L If]qdf ;d]t lj:tf/ ug]{
p2]Zon] ?=@ s/f]8 r'Qmf k'FhLdf ;+:yfkgf ePsf n3'ljQ ;DaGwL sf/f]jf/ ug]{ n3'ljQ ljQLo ;+:yfn]
lgoldt !) lhNnfsf cltl/Qm sfo{If]q :jLs[lt ;DaGwL ljBdfg k|s[ofut Joj:yf ;d]tsf] clwgdf
/xL yk % j6f kxf8L lhNnf ;d]t u/L hDdf !% lhNnfdf sfo{qmd ;~rfng ug{ ;Sg] 5g\ .
@@=!! n3'ljQ ljQLo ;+:yfx?df u|fxsx?n] gub jf r]saf6 vftfdf /sd hDdf ubf{ ;f]sf] System Printed
k|df0f ef}r/df @)&# ;fpg ! b]lv clgjfo{ ?kdf pNn]v ug]{ Joj:yf ldnfpg' kg]{ 5 .

@#=

@)&@ a}zfv !@ ut]sf] e'sDk kZrft ul/Psf] ljz]if Joj:yfM

xfn}sf] e"sDksf sf/0f a}+ls ;]jfsf] ;xh pknAwtfdf x'g ;Sg] cj/f]wnfO{ dWogh/ u/L a}+ls ;]jf
;'rf? ?kn] ;+rfng ug]{, clgjfo{ df}Hbft u0fgf ug{ ;xh Joj:yf ug]{, e"sDkaf6 cfjf;Lo 3/
Ifltu|:t ePsf kLl8t kl/jf/x?nfO{ cfjfl;o 3/ k'glgdf{0fsf nflu k"gs{hf{ ;'ljwf pknAw u/fpg],
a}+ls+u ;]jfsf] ;xh pknAwtf / kx'Fr j[l4sf nflu zfvf :yfkgf / lj:tf/df ;xh kfg]{, /fxt /sd
k|wfgdGqL b}jL k|sf]k p4f/ sf]ifdf /sdfGt/ x'g], e'sDk kLl8t k|df0fsf] cfwf/df ;d]t vftf vf]Ng
;Sg] nufotsf Joj:Yffx? o; a}+sn] ul/;s]sf] ;Gbe{df ljleGg a}+s, ljQLo ;+:yf / C0fL u|fxs
nufotsf lgsfox?n] gLltut Joj:Yffsf nflu o; a}+s ;dIf cg'/f]w u/]sf]df pQm cg'/f]wnfO{
;Daf]wg ub}{ e"sDksf sf/0fn] s'g} klg Joj;fo w/fzoL gxf];\ / o; a}+sn] u/]sf] gLltut Joj:Yffsf]
pknAwL a}+s jf ljQLo ;+:yfsf] clGtd u|fxs;Dd k'uf];\ eGg] clek|fon] b]xfosf] gLltut Joj:Yff
ul/Psf] 5 .
! o; a}+saf6 Ohfhtkqk|fKt 3 ju{sf n3'ljQ ljQLo ;+:yfx?nfO{ hf/L ul/Psf] lgb]{zgdf h'g;'s}
s'/f n]lvPsf] ePtfklg @)&! r}q d;fGtdf ;lqmo ju{df sfod /x]sf C0fLx?sf nflu b]xfo
adf]lhdsf] ljz]if Joj:yf ul/Psf] 5 M
-s_ shf{ gf]S;fgL Joj:yf
e"sDksf sf/0f C0fLsf] C0f ltg]{ Ifdtfdf x|f; cfPsf] jf kl/of]hgf Ifltu|:t eO{ shf{ ltg{ g;Sg]
cj:yfdf shf{sf] ;fFjf, Aofh jf ls:tf /sd @)&@ c;f]h d;fGt ;Dddf k|fKt ePdf To:tf]
39

shf{nfO{ @)&@ c;f/ d;fGtdf c;n shf{df auL{s/0f ul/ ;f]lx adf]lhd shf{ gf]S;fgL Joj:yf
sfod ug{ ;lsg]5 . o; Joj:yf cg';f/ c;n ju{df juL{s/0f ul/g] shf{sf] xsdf a}+s tyf
ljQLo ;+:yfn]] e'Qmfg l9nf ePsf] sf/0faf6 ;DalGwt C0fL;Fu s'g} klg k|sf/sf] k]gfn Aofh jf
z'Ns lng kfOg] 5}g .
-v_ shf{sf] k'g/tflnsLs/0f
e"sDksf sf/0f C0fLsf] C0f ltg]{ Ifdtfdf x|f; cfPsf] jf kl/of]hgf Ifltu|:t eO{ shf{ ltg{ g;Sg]
cj:yfdf b]xfosf cfwf/df a}+s jf ljQLo ;+:yfn] Psk6ssf nflu Psjif{;Dd shf{ e'QmfgL cjlw
yk x'g] u/L shf{ k'g/tflnsLs/0f ug{ ;Sg]5g\ M
-c_ shf{nfO{ k'g/tflnsLs/0f ug{ C0fLsf] lnlvt sfo{ of]hgf k]z u/]sf],
-cf_ e"sDksf sf/0f cfDbfgLsf] >f]t / shf{ ltg]{ Ifdtfdf cfPsf] x|f;sf] k'i6L x'g] k|df0f k]z
u/]sf], s'g}klg If]qdf k|jflxt shf{df Psjif{ eGbf a9L cjlw yk u/L shf{ k"g/tflnsLs/0f
ug'{k/]df ;f] sf] ljj/0f / cf}lrTotf v'nfO{ o; a}+ssf] k"j{:jLs[lt lng'kg]{5 . o; Joj:Yff adf]lhd
k'g/tflnsLs/0f ul/Psf shf{nfO{ c;n ju{s} shf{sf] ?kdf juL{s/0f ug{ ;lsg]5 / juL{s/0f
ul/Psf shf{x?sf] ljj/0f 5'} tof/ ug'{ kg]{5 .
-u_ cfDbfgLvr{ n]vfg ug]{ ;DaGwdf
cf=j= @)&!&@ sf] Aofh cfDbfgL n]vfg ug]{ k|of]hgsf nflu @)&@ c;f/ dlxgf;Dddf kfs]sf]
Aofh @)&@ c;f]h d;fGt ;Dddf k|fKt ePdf ;f] /sd cf=j= @)&!&@ {sf] gfkmf gf]S;fg
lx;fjdf cfDbfgL hgfpg ;lsg]5 . o;/L cfDbfgL hgfPsf] /sdnfO{ nfef+zsf] ?kdf ljt/0f gu/L
gfkmf gf]S;fg afF8kmfF8 vftf dfkm{t k"FhL ;dfof]hg sf]ifdf hDdf ug'{kg]{5 .
@)&@ c;f/ d;fGt kZrft k|fKt Aofh /sdsf] 5'} ljj/0f tof/ u/L k]z ug'{kg]{5 / o;/L Aofh
cfDbfgL hgfPsf] ePdf ;DalGwt a}+s jf ljQLo ;+:yfn] jflif{s ljQLo ljj/0fsf]] cfDbfgL n]vfg
;DaGwL gLltdf /sd ;lxt :ki6 v'nfpg' kg]{5 .
-3_ u|]; cjlw
e"sDksf sf/0f kl/of]hgf lgdf{0f ;DkGg x'g yk ;do nfUg] ePdf jf kl/of]hgf ;DkGg eO ls:tf
e'QmfgL z'? x'g] cj:yfdf u|]; cjlw ;dfKt ePtfklg a9Ldf Psjif{sf] u|]; cjlw yk ug{ ;lsg]5
. u|]; cjlwdf Aofh k"FhLs/0f u/L cfDbfgL afFlwPsf] Aofh /sdnfO{ gfkmf gf]S;fg afF8kmfF8 vftf
dfkm{t k"FhL ;dfof]hg sf]ifdf /sdfGt/ ug'{kg]{5 .
@ e"sDkn] cltk|efljt lhNnfsf a}+s jf ljQLo ;+:yfx?nfO{ yk ;'ljwf
sf7df08f} pkTosf afx]ssf e"sDkn] cltk|efljt lhNnfx?df k|wfg sfof{no /xL ;~rfngdf /x]sf
a}+s jf ljQLo ;+:yfnfO{ b]xfo adf]lhdsf yk 5'6 tyf ;'ljwfx? k|bfg ul/g]5 M
k|wfg sfof{no ejg Ifltu|:t eO k"g/lgdf{0f ug'{kg]{ cj:yfdf s, v, u / 3 ju{sf
a}+s jf ljQLo ;+:yfnfO{ ? %) nfv;Dd z'Go Aofhb/df o; a}+saf6 shf{ pknAw u/fpg] .
clgjfo{ df}Hbftsf nflu sfod ug'{kg]{ Go'gtd df}Hbft ckof{Kt ePsf] sf/0fn] o; a}+saf6
nufO{g] hl/jfgf /sddf @)&# c;f/ d;fGt ;Ddsf nflu 5'6 k|bfg ug{] .
ljkGg ju{df k|jfx ug'{kg]{ shf{ ;DaGwL Joj:Yff kfngf x'g g;s]sf] cj:Yffdf o; a}+saf6
nufO{g] xhf{gf /sddf @)&# c;f/ d;fGt ;Ddsf nflu 5'6 k|bfg ug{] .
o; a}}ssf] lgb]{zg adf]lhd k]z ug'{kg]{ tYof+s tyf ljj/0fx? k]z ug{ ;d:of /x]sf] cj:yfdf
q}dfl;s ljj/0f eGbf sd cjlwdf k]z ug'{kg]{ ljj/0fx? @)&# c;f/ d;fGt ;Ddsf nflu
k]z ug{ clgjfo{ gx'g] u/L 5'6 k|bfg ug{] .

@$= lgb]{zgsf] kfngf gu/]df x'g] sf/jfxL

n3'ljQ ljQLo ;+:yfn] o; lgb]{zgsf] kfngf gu/]df g]kfn /fi6 a}+s P]g, @)%* sf] bkmf (( jf bkmf
!)) df plNnlvt s'g} klg sf/jfxL ug{ ;lsg] 5 .
40

@%==vf/]hL / arfp
-!_

-@_

o; a}+saf6 o;cl3 n3'ljQ ljQLo ;+:yfx?nfO{ hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf]
5 M
o; a}+saf6 Ohfhtkqk|fKt 3 ju{sf n3'ljQ ljQLo ;+:yfx?nfO{ hf/L ul/Psf] lgb]{zg, @)&!
af6 n3'ljQ ljQLo ;+:yfx?nfO{ hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&@ c;f/
d;fGt;Dd hf/L ePsf o;} ljifo;+u ;DalGwt ;Dk"0f{ kl/kqx? .
pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

41

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

42

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

k'h
F Lsf]if tflnsf
ljj/0f
-s_

-v_

-u_
-3_

rfn' cjlw

-?=xhf/df_
ut cjlw

k|fylds
!_
@_
#_
$_
%_
^_
&_
*_
(_
!)_
!!_

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

ldltM
b:tvt

clws[t

43

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

hf]lvd efl/t ;DklQ ljj/0f tflnsf

-s_ jf;nft leqsf ;DklQx? (On-Balance-Sheet Assets)

ef/

0
gub df}Hbft
0
g]kfn /fi6 a}+sdf /x]sf] df}Hbft
0
g]kfn ;/sf/sf] ;'/If0fkqdf ul/Psf] nufgL
0
g]kfn /fi6 a}+ssf] C0fkqdf u/]sf]] nufgL
cfg} d'2tL /l;bsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] d'2tL /l;b 0
lwtf] shf{
0
;/sf/L ;'/If0fkqsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] shf{
0
;/sf/L ;'/If0fkqsf] kfpg' kg]{ Aofh /sd (Accrued Interest)
20
a}+sljQLo ;+:yfx?df /x]sf] df}Hbftd'2tL /l;bsf] bfjL (Claims)*
20
dfu]sf] avt k|fKt x'g] /sd (Money at Call)
20
cGt/ a}+s;+:yf ;fk6L
100
z]o/, l8j]~r/ Pjd\ aG8df ePsf] nufgL
100
cGo nufgLx?
100
shf{, ;fk6 s'n /sd_**
100
l:y/ ;DklQx?
kfpg' kg]{ cGo v'b Aofh /sd s'n kfpg' kg]{ Aofh ;/s./L C0fkq 100
tyf jrt kqsf] Aofh Aofh d'NtjL_
100
u}/ a}ls ;DklQ
100
cGo ;a} ;DklQx? -v'b clu|d s/ bflvnf jfx]s_
-s_ hDdf
-v_ jf;nft aflx/sf sf/f]jf/x? (Off-balance sheet Items)
!))
hdfgt
!))
ckl/jTo{ shf{ k|lta4tf (Irrevocable Loan Commitment)
!))
cfos/ jfkt ;Defljt bfloTj
!))
Acceptance ;lxt cGo ;j} k|sf/sf ;Defljt bfloTjx?
!))
r'Qmf jf e'Qmfg x'g afFsL z]o/ nufgL
@))
e'QmfgLsf] nflu bfjL k/]sf] hdfgt
@))
;+:yfpk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf] bfloTjx?
-v_ hDdf
s'n hf]lvd efl/t ;DklQ hDdf -s_ + -v_

44

-=xhf/df_
rfn' cjlw
hf]lvd
efl/t
/sd
;DklQ

ut cjlw
hf]lvd
/sd
efl/t
;DklQ

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

shf{ ;fk6 juL{s/0f / ;f]sf] nflu Joj:yf

- === === === === === d;fGt _
ljj/0f

shf{ ;fk6 ljj/0f

ljldt
cljldt

-=xhf/df_
ut qodf;
o;
qodf;sf]
hDdf

!=

;lqmo shf{ ;fk6

c;n shf{
@= lgliqmo shf{ ;fk6
@=! sd;n
@=@ z+sf:kb
@=# v/fa
#= s'n shf{ ;fk6 -! @_
$= shf{ gf]S;fgL Joj:yf
$=! c;n
$=@ sd;n
$=# z+sf:kb
$=$ v/fj
$=% cltl/St
$=^ t];|f]kIfsf] lwtf]df k|jfx ePsf] shf{sf] nflu
yk
^= ut qodf;;Ddsf] shf{ gf]S;fgL Joj:yf
^=! c;n
^=@ sd;n
^=# z+sf:kb
^=$ v/fj
^=% cltl/St
^=^ t];|f]kIfsf] lwtf]df k|jfx ePsf] shf{sf] nflu
yk
^= o; qodf;sf] gf]S;fgL Joj:yf lkmtf{
&= o; qodf;sf] yk shf{ gf]S;fgL Joj:yf
*= o; qodf;df yklkmtf{
(= s'n shf{ gf]S;fgL Joj:yf -%-^&_
v'b shf{ -#$_
ldlt M

clws[t b:tvt

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

u|fxslkR5] juL{s/0f ul/Psf] shf{x? tyf ;f]sf] gf]S;fgL Joj:yf ;DaGwL ljj/0f
===============;fn ==================d;fGt
zfvf

;d'xsf] C[0fL sf] nufgL shf{ k|sf/ :jLs[t ;LdfafFsL ;fFjf afFsL
gfd sf/f]jf/ ldlt
gfd
-?_
-?_ Aofh

-?_

Effvf e'QmfgLldlt
gf3]sf]
;fFjf -?_

shf{ Joj:yf

juL{s/0f Joj:yf
-?_

s'n hDdf M
ldlt

clws[tsf] gfd
b:tvt
45

s}lkmot

lgb]{zg kmf=g+= 3 $=!

=================lnld6]8
@)^=======;fn c;f/ d;fGtsf]
jf;nft
k'FhL tyf bfloTj
cg;"rL
!=
@=
#=
$=
%=
^=
&=
*

z]o/ kFh
' L
hu]8f tyf sf]ifx?
C0fkq tyf aG8
ltg{ afFsL shf{ ;fk6
lgIf]k bfloTj
k|:tfljt gub nfefFz
cfos/ bfloTj
cGo bfloTj

o; jif{
?

ut jif{
?

o; jif{
?

ut jif{
?

$=!
$=@
$=#
$=$
$=%
$=^
s'n k'FhL tyf bfloTj
;DklQ

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

cg;"rL

gub df}Hbft -l;Ssf ;d]t_

g]kfn /fi6 a}+sdf /x]sf] df}Hbft
a}+sljQLo ;+:yfdf /x]sf] df}Hbft
dfu tyf cNk ;"rgfdf k|fKt x'g] /sd
nufgL
shf{ ;fk6
l:y/ ;DklQ
u}/a}ls ;DklQ
cGo ;DklQ
s'n ;DklQ

;Defljt bfloTj
;~rfnsxsf] #f]if)ff
k'+hLsf]if tflnsf
hf]lvd efl/t ;DklQ ljj/)f tflnsf
k|dv
'
;"rsfx
k|d'v n]vf gLltx
n]vf ;DaGwL l^Kk)fLx?

$=&
$=*
$=(
$=!)
$=!!
$=!@
cg';"rL
cg';"rL
cg';"rL
cg';'rL
cg';"rL
cg';"rL
cg';"rL

4=1 b]lv 4=17 ;Ddsf cg';"rLx jf;nftsf cleGg c+u x'g\ .

46

4=13
4=23
4=24
4=24-s_
4=25
4=26
4=27

=====================lnld6]8
ldlt ==============b]lv================;Dd
gfkmf gf]S;fg lx;fj
ljj/0f

cg';"rL

!= Aofh cfDbfgL
@= Aofh vr{
v'b Aofh cfDbfgL
$= sldzg tyf cGo ;~rfng cfDbfgL
% ;6xL 36j9 cfDbfgL
s'n ;~rfng cfDbfgL
^= sd{rf/L vr{
&= cGo ;~rfng vr{
*= ;6xL 36j9 gf]S;fg
;Defljt gf]S;fgL Joj:yf cl3sf] ;~rfng d'gfkmf
(= ;Defljt gf]S;fgL Joj:yfx?
;~rfng d'gfkmf
!)= u}/ ;~rfng cfDbfgLvr{
!!= ;Defljt gf]S;fgL Aoa:yf af6 lkmtf{
lgoldt sf/f]jf/jf6 ePsf] d'gfkmf
!@= c;fdfGo sf/f]jf/x?af6 ePsf] cfDbfgLvr{
;Dk"0f{ sf/f]jf/ ;dfj]z kl5sf] v'b d'gfkmf
!#= sd{rf/L af]g; Aoa:yf
!$ cfos/ Joj:yf
o; jif{sf] s/ Joj:yf
ljut jif{;Ddsf] s/ Joj:yf
o; jif{sf] :yug s/ cfDbfgLvr{
v'b gfkmfgf]S;fg

o; jif{
?

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

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

47

ut jif{
?

ljj/0f

=================== lnld^]*
gfkmf gf]S;fg af+*kmf+* lx;fa
ldlt ============ b]lv =================;Dd
cg';"rL
o; jif{

ut jif{ =

cfDbfgL
1=
ut jif{;Ddsf] ;l~rt d'gfkmf
2=
o; jif{sf] d'gfkmf
3=
;^xL #^a( sf]if
hDdf
vr{
1=
2=
3=
4=
5=
6=
7=
8=
9=
10=
11=
12=
13=
14=

ut jif{;Ddsf] ;l~rt gf]S;fg

o; jif{sf] gf]S;fg
;fwf/)f hu]*fsf]if
e}k/L cfpg] hu]*f
;+:yf ljsf; sf]if
nfefz ;dLs/)f sf]if
sd{rf/L ;DaGwL hu]*fx
k|:tfljt nfefz
k|:tfljt af]g; z]o/
ljz]if hu]*f sf]if
;^xL #^a( sf]if
k'h
+ L lkmtf{ hu]*f sf]if
k'h
+ L ;dfof]hg sf]if
==============================
hDdf

15=

;l~rt d'gfkmf-gf]S;fg_

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

OlSj6Ldf ePsf] kl/jt{g ;DaGwL ljj/0f

cf=j= 20==========-?=_

ljj/0f

Z]fo/
k'FhL

;l~rt
Gff=gf]=

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

k'FhLut
hu]8f
sf]if

Z'f? df}Hbft
:yug s/
;dfof]lht z'?
df}Hbft
;dfof]hg
====================
====================
====================
====================
clGtd df}Hbft

48

z]o/
lk|ldod

;6xL
36a9
sf]if

:yug s/
hu]8f

cGo hu]8f
tyf sf]if

s'n
/sd

==========================lnld6]8
gub k|jfx ljj/0f
ldlt ============ b]lv ========== ;Dd
ljj/)f
-s_
1=
1=1
1=2
1=3
2=
2=1
2=2
2=3
2=4
2=5

sf/f]af/ ;~rfngaf^ gub k|jfx

gub k|flKt
Aofh cfDbfgL
ckn]lvt shf{sf] c;'nL
sldzg tyf cGo cfDbfgL
gub e'QmfgL
Aofh vr{
sd{rf/L vr{
sfof{no ;~rfng vr{
cfos/ e'QmfgL
cGo vr{
sfo{ut

1=
2=
3=
4=
1=
2=
3=
-v_
1=
2=
3=
4=
5=
-u_
1=
2=
3=
4=
-#_

o; jif{ =

kF'hL

ultljlw cl#sf] gub k|jfx

;~rfng ;DaGwL rfn' ;DklQdf sdL-j[l$_

dfu tyf cNk ;"rgfdf k|fKt x'g] /sddf sdL-j[l$_
cGo cNksfnLg nufgLdf sdL-j[l$_
shf{df sdL-j[l$_
cGo ;DklQdf sdL-j[l$_
;~rfng ;DjGwL rfn' bfloTjdf -sdL_j[l$
lgIf]k bfloTjdf -sdL_j[l$
cNksfnLg ;fk^Ldf -sdL_ j[l$
cGo bfloTjdf -sdL_ j[l$
nufgL sf/f]jf/df gub k|jfx
bL#{sfnLg nufgLdf sdL-j[l$_
l:y/ ;DklQdf sdL-j[l$_
bL#{sfnLg nufgLdf Aofh cfDbfgL
nfefz cfDbfgL
cGo
ljQLo >f]t sf/f]jf/af^ gub k|jfx
bL#{sfnLg C)F -j)*, l*j]Gr/ cflb_ df j[l$-sdL_
z]o/ k'h
+ Ldf j[l$-sdL_
cGo bfloTjdf j[l$-sdL_
g]kfn /fi^ a}+saf^ k|FKt ;x'lnotk'g/shf{df j[l$-sdL_

-_

gub
tyf
a}s
df}Hbftsf]
ljlgdo
cfDbfgL vr{
o; jif{sf] ;Dk")f{ ultljlwaf^ gub k|jfx

-r_

gub tyf a}+sdf /x]sf] z'? df}Hbft

-%_

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

b/df

49

ePsf]

km/saf^

ut jif{ =

=================== lnld^]*
z]o/ k'+hL tyf :jfldTj
- === === c;f/ d;fGt_

cg';"rL 4=1

ljj/)f
1=
1=1

======= ;fwf/)f z]o/ k|lt z]o/ ================= n]

======= gg\l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ = ======= n]
======= l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ =============n]

r'Qmf k'+hL
s_
v_
u_

1=4
1=5
1=6

======= ;fwf/)f z]o/ k|lt z]o/ = ======= n]

====== gg\l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ = ======= n]
======= l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ = ====n]

hf/L k'+hL
s_
v_
u_

1=3

ut jif{
=

z]o/ k'+hL
clws[t k'+hL
s_
v_
u_

1=2

o; jif{ =

========= ;fwf/)f z]o/ k|lt z]o/ ======================== n]

========= gg\l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ========= n]
===========l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ = ============n]

k|:tfljt af]g; z]o/

sN; Og P*efG;
hDdf /sd -1=3+1=4+1=5_
z]o/ :jfldTj ljj/)f

1=

:jb]zL :jfldTj

1=1
1=2
1=3
1=4
1=5
1=6
2=

g]kfn ;/sf/
s ju{sf Ohfhtkqk|fKt ;+:yfx
cGo Ohfhtkqk|fKt ;+:yfx
cGo ;+:yfx
;j{;fwf/)f
cGo
j}b]lzs :jfldTj

o; jif{ =
k|ltzt
z]o/ k'+hL

ut jif{ =
z]o/ k'+hL

k|ltzt

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

=================== lnld^]*
hu]*f tyf sf]ifx
- === === c;f/ d;fGt _
1=
2=
3=
4=
5=

ljj/)f
;fwf/)fa}wflgs hu]*f sf]if

kF'hLut hu]*f sf]if

kF'hL lkmtf{ hu]*f sf]if
kF'hL ;dfof]hg sf]if

o; jif{ =

-Capital Redemption Reserve)

cGo hu]*f tyf sf]if

5=1=

e}k/L cfpg] hu]*f

5=2=

;+:yf ljsf; sf]if

5=3=

nfefz ;lds/)f sf]if

5=4= ljz]if hu]*f sf]if

6=
7=
8=

5=5=

;DklQ k'gd"{Nofg sf]if

5=6=

cGo :jtGq sf]if

cg';"rL 4=2

5=7= cGo hu]*f sf]if

;l~rt gfkmfgf]S;fg
;^xL #^a( sf]if
hDdf

50

ut jif{ =

cg';"rL 4=3
=================== lnld^]*
C)fkq tyf j)*
- === === c;f/ d;fGt _
ljj/)f
1

o; jif{ =

ut jif{ =

====== k|ltzt aG* C)fkq k|lt aG*C)fkq ===== = n] ===

ldlt ============== df hf/L ePsf] / ldlt ========df r'Qmf x'g]
-xfn;Ddsf] Redemption Reserve /sd =

=========================_

====== k|ltzt aG*C)fkq k|lt aG*C)fkq ===== = n] ===

ldlt ============== df hf/L ePsf] / ldlt ========df r'Qmf x'g]
-xfn;Ddsf] Redemption Reserve /sd =

=======

4=

hDdf 1+2+3

gf]^M

=======================_+

=========

;'/If)f /fvL C)fkq tyf j)* hf/L ul/Psf] ePdf ;'/If)fsf] laj/)f v'nfpg' kg]{% .

cg';"rL 4=4
=================== lnld^]*
ltg{ afFsL shf{ -;fk^L_
- === === c;f/ d;fGt _
ljj/)f
s=

:jb]zL
1= g]kfn ;/sf/
2= g]kfn /fi^ a}+s
3= l/kf] bfloTj
4= a}+s tyf ljQLo ;+:yf
5= cGo ;+ul&t ;+:yfx
6= cGo

v=

ljb]zL
1= a}+sx
2= cGo

o; jif{ =

ut jif{ =

hDdf

hDdf
u= hDdf -sv_

cg';"rL 4=5
=================== lnld^]*
lgIf]k lx;fa
- === === c;f/ d;fGt _
ljj/)f
1=
1=1
1=2
1=3

Aofh ltg'{ gkg]{ vftfx

ljQLo ;+:yfx
cGo ;+ul&t ;+:yfx
JolQmut

2=
s=
1=1
1=2
1=3
v=
1=1
1=2
1=3

Aofh ltg'{ kg]{ vftfx

jrt lx;fa
;+# ;+:yfx
JolQmut
cGo
d'@lt lx;fa
;+# ;+:yfx
JolQmut
cGo

o; jif{ =

Aofh ltg'{ gkg]{ vftfxsf] hDdf

Aofh ltg'{ kg]{ vftfxsf] hDdf

-12_ hDdf lgIf]k

51

ut jif{ =

cg';"rL 4=6
=================== lnld^]*
cGo bfloTj
- === === c;f/ d;fGt _
1=
2=
3=
4=
5=
6=
7=
8=
9=
10=
11=
12=
13=

ljj/)f
k]G;gpkbfg sf]if
ljbf jfktsf] Joj:yf
sd{rf/L ;~ro sf]if
sd{rf/L sNof)f sf]if
sd{rf/L jf]g; Joj:yf
lgIf]kdf e'QmfgL lbg afFsL Aofh
;fk^Ldf e'QmfgL lbg afFsL Aofh
;)*L q]ml*^;{
zfvf ldnfg lx;fj
:yug s/ bfloTj
e'QmfgL lbg'kg]{ lanx?
e'QmfgL lbg afFsL nfefz
cGo

o; jif{ =

ut jif{ =

hDdf

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

1=

ljb]zL d'b|f =df

:jb]zL
d'b|f

ef==

kl/jTo{ lj=d'=

s'n =

ut jif{ =

hDdf

:jb]zL Ohfhtkqk|fKt
;+:yfx?
s= rNtL vftf
v= cGo vftf

hDdf
gf]^M

;DaGwLt Ohfhtkqk|fKt ;+:yfx? ;dy{g kq cg';f/sf] s'n df}Hbft = =================

cg';"rL 4=8
=================== lnld^]*
nufgL
- === === c;f/ d;fGt _
k|of]hg
Jofkfl/s
cGo

ljj/)f

!
@
#
$
%
^
&
*
(
!)

g]kfn ;/sf/sf] 6]h/L lan

g]kfn ;/sf/sf] jrt kq
g]kfn ;/sf/sf] cGo C0fkq
g]kfn /fi6 a}s C0f kq
lab]zL C0f kq
:ab]zL Ohfhtkqk|fKt ;+:yf
lab]zL a}s
;+ul7t ;+:yfx?sf] z]o/
;+ul7t ;+:yfx?sf] l8j]Gr/ tyf aG8
cGo nufgL
s'n nufgL
Joj:yf
v'b nufgL

52

o; jif{ =

ut jif{ =

cg';"rL 4=8-s_
z]o/, l*j]Gr/ tyf aG*df nufgL
k/n
df]n
=

ljj/)f

1=
1=1
1=2
1=3
2=
2=1
2=2
2=3
3=
3=1
3=2

gf]^M

ahf/
d'No
cg";f/
?=

Joj:
yf o; jif{
/sd
?=
?=

ut
jif{
?=

z]o/ nufgL
====== sDkgL -k|f=ln=ln=_
====== ;fwf/)f z]o/, k|lt z]o/ ====== n] r'Qmf
====== sDkgL -k|f=ln=ln=_
====== ;fwf/)f z]o/ -dWo]===jf]g; ;d]t_ k|lt z]o/====n] r'Qmf
====== sDkgL -k|f=ln=ln=_
====== k|ltzt ==== lk|km/]G; z]o/ k|lt z]o/ = ===== n] r'Qmf
l*j]Gr/ tyf aG* nufgL
====== sDkgL -k|f=ln=ln=_
====== k|ltzt l*j]Gr/aG* k|lt l*j]Gr/aG* ===== = n] ===
=================
==================
s'n nufgL
hf]lvd ;DaGwL Joj:yf
ut jif{ ;Ddsf] Joj:yf
o; jif{sf] yk#^
s'n Joj:yf
v'b nufgL
3 jif{ eGbfa(L ;dob]lv nfefz #f]if)ff tyf ljt/)f gu/]sf sDkgLx ePdf To:tf sDkgLxsf] gfd v'nfpg'

kg]{% .

cg';"rL 4=9
=================== lnld^]*
shf{ ;fk^ juL{s/)f / ;f]sf] nflu Joj:yf
- === === c;f/ d;fGt_

ljldt

ljj/0f
!=

;lqmo shf{ ;fk6

c;n shf{
@= lgliqmo shf{ ;fk6
@=! sd;n
@=@ z+sf:kb
@=# v/fa
#= s'n shf{ ;fk6 -! @_
$= shf{ gf]S;fgL Joj:yf
$=! c;n
$=@ sd;n
$=# z+sf:kb
$=$ v/fj
$=% cltl/St
$=^ t];|f]kIfsf] lwtf]df k|jfx ePsf] shf{sf] nflu yk
%= ut jif{;Ddsf] shf{ gf]S;fgL Joj:yf
%=! c;n
%=@ sd;n
%=# z+sf:kb
%=$ v/fj
%=% cltl/St
%=^ t];|f]kIfsf] lwtf]df k|jfx ePsf] shf{sf] nflu yk
^= o; jif{sf] gf]S;fgL Joj:yf lkmtf{
&= o; jif{sf] yk shf{ gf]S;fgL Joj:yf
*= o; jif{df yklkmtf{
(= s'n shf{ gf]S;fgL Joj:yf -%-^&_
v'b shf{ -#$_

53

shf{ ;fk6 ljj/0f

cljldt

ut jif{sf] hDdf
o; jif{sf]
hDdf

cg';"rL 4=10

=================== lnld^]*
l:y/ ;DklQ
- === === c;f/ d;fGt _
;DklQ
ljj/)f

1=

3=
4=

k/ndf]n
-s_ ut jif{sf] df}Hbft
-v_ o; jif{ yk
-u_ o; jif{ k'gd'{Nofgk'gn]{vg
-#_ o; jif{sf] laqmL
-_ o; jif{sf] ckn]vg
s'n -svu#_ k/ndf]n
x|f; sL
-s_ ut jif{;Ddsf]
-v_ o; jif{sf]
-u_ x|f;sL k'gd"{Nofgk'gn]{vg
-u_
x|f;sL /sd ;dfof]hglkmtf{
s'n x|f;sL
a"s Eofn" (WDV*) -1 2_
hUuf

5=

k'FhLut lgdf{0f -k'FhLs/0f ul/g' kg]{_

2=

ejg

kl/jxg ;fwg

d]lzg/L

sfof{no
;fdfg

o;
nLh
xf]N* cGo jif{ =
;DklQ

ut
jif{
=

hDdf -3456_
*Written Down Value

cg';"rL 4=11

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

u}/ a}+ls ;DklQ

- === === c;f/ d;fGt _

C[0fL jf kf6L{sf]
gfd 7]ufgf

u}/ a}+ls ;DklQ

;sf/ u/]sf] ldlt

s'n u}/ a}+ls

;DklQ /sd ?=

s'n hDdf

54

gf]S;fgL Joj:yf
k|ltzt

/sd ?=

v'b u}/ a}+ls

;DklQ =

ut jif{
=

cg;"rL 4=12

=======================lnld^]*
cGo ;DklQ
- === === c;f/ d;fGt _
laa/)F
1=
2=
3=
4=
5=
6=
7=
8=
9=
10=
11=
12=
13=
14=

o; jif{ =

ut jif{ =

d;nGb df}Hbft
nufgLdf c;"n ug{ afFsL cfDbfgL
shf{df c;"n ug{ afFsL Aofh
Go'gM Aofh d"NtjL /sd
c;"n ug{ afFsL sldzg
;G*L *]^;{
sd{rf/L ;fk^L / k]ZsL
clu|d e"QmfgL
dfu{:y gub
dfu{:y cGo -r]s ;d]t_
ljgf ;"rgf *fk\m^sf] e"QmfgL
ckn]vg x"g afFsL vr{
zfvf ldnfg lx;fj
:yug s/ ;DklQ
cGo
hDdf

cg';"rL 4=12-s_

=======================lnld^]*
cGo ;DklQ -yk ljj/)f_
- === === c;f/ d;fGt _
o; jif{ =
1
1 jif{b]lv dfly
3 jif{eGbf
jif{;Dd
3 jif{;Dd
dfly

ljj/)f

hDdf

ut jif{
=

1= shf{df c;'n ug{ afFsL Aofh

2= zfvf ldnfg lx;fj
3= Ph]G;L lx;fa

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

o; jif{ =

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

55

ut jif{ =

cg';"rL 4=14

=======================lnld^]*
Aofh cfDbfgL
ldlt ==============b]lv =================;Dd
s=
v=

u=
#=
=

ljj/)f
shf{ ;fk^df
nufgLdf
1= g]kfn ;/sf/sf] ;'/If)fkq
3= g]kfn /fi^ a}+ssf] C)fkq
4= l*j]Gr/ tyf aG*
5= cGt/ a}+s nufgLdf Aofh
Ph]G;L df}Hbftdf
dfu tyf cNk ;"rgfdf k|fKt x'g] df}Hbftdf
cGodf
1=
2=

o; jif{ =

ut jif{ =

hDdf

cg';"rL 4=15

=======================lnld^]*
Aofh vr{
ldlt==============b]lv=========== ;Dd
ljj/)f
s=

v=

u=

o; jif{ =

ut jif{ =

lgIf]k bfloTjdf
1=
;b:ox?sf] jrtdf
2=
;j{;fwf/)fsf] lgIf]kdf
shf{ ;fk^df
1=
C)fkq tyf aG*
2=
g]kfn /fi^ a}+saf^ k|fKt shf{
3=
cGt/ a}+sljQLo ;+:yf shf{
4=
cGo ;+ul&t ;+:yf
5=
cGo shf{
cGodf
1=
=============
2=
==============
hDdf

cg';"rL 4=16

========================lnld^]*
sldzg tyf cGo ;~rfng cfDbfgL
ldlt =============b]lv ============= ;Dd
ljj/)f
o; jif{ =
1=
2=
3=
4=
5=

;]jf z'Ns
gjLs/)f z'Ns
O=k|f= sldzg jfkt
af cfDbfgL
cGo
hDdf

56

ut jif{ =

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

cg';"rL 4=17

sd{rf/L vr{
ldlt =============b]lv ============= ;Dd
ljj/)f
o; jif{ =

ut jif{ =

1= tnj
2= eQf
3= ;~rosf]ifdf yk
4= tflnd vr{
5= kf]zfs
6= cf}ifwf]krf/
7= aLdf
8= ljbf jfktsf] Joj:yf
9= k]G;g tyf pkbfg Joj:yf
10= cGo
hDdf
cg';"rL 4=18

=======================lnld^]*
cGo ;~rfng vr{
ldlt =============b]lv ============= ;Dd
ljj/)f
o; jif{ =
1=
2=
3=

4=
5=
6=
7=
8=
9=
10=
11=
12=
13=

14=
15=

16=
17=
18=
19=
20=
21=
22=
23=
24=
25=
26=

ut jif{ =

#/ef*f
aQL ljh'nL / kfgL
dd{t tyf ;Def/
-s_ ejg
=============
-v_ ;jf/L ;fwg =============
-u_
cGo
==============
aLdf
kf]i^]h, ^]n]S;, ^]lnkmf]g, k\mofS;
sfof{no pks/)f kmlg{r/ / ;Def/
e|d)f eQf / vr{
d;nGb / %kfO{
kqklqsf tyf k':ts
lj!fkg
sfg'gL vr{
rGbf
;~rfns ;ldlt ;DaGwL vr{
-s_ a}&s eQf =============
-v_ cGo vr{
==============
;fwf/)f ;ef ;DaGwL vr{
n]vf k/LIf)f ;DaGwL
-s_ n]vf k/LIf)f z'Ns ===============
-v_ cGo vr{ ===============
/sd :yfgfGt/)f sldzg
l:y/ ;DklQdf x|f; sL
k"j{ ;~rfng vr{ ckn]vg
z]o/ lgisfzg vr{
k|fljlws ;]jf zf]wegf{
dgf]/~hg vr{
ckn]vg vr{
;'/Iff vr{
shf{ ;'/If)f lk|ldod
sldzg / l*:sfp)^
cGo =====================

hDdf
gf]^M

vr{x hgfp+bf h'g k|of]hgsf] nflu vr{ ePsf] xf] ;f]xL zLif{sdf vr{ hgfpg' k%{ . cGo ;fdfGo zLif{sdf
ufEg kfOg] %}g . h:tf] ;~rfns ;ldltsf] a}&ssf] l;nl;nfdf ePsf] oftfoft vr{, ;~rfns ;ldlt ;DaGwL vr{
cGtu{t cGo vr{ df hgfpg' kg]{% .

57

cg';"rL 4=19

1=
2=
3=
4=

======================lnld^]*
;Defljt gf]S;fgL Aoa:yf
ldlt =============b]lv ============= ;Dd
ljj/)f
shf{ gf]S;fgL Joj:yfdf ePsf] a[l$
nufgL gf]S;fgL Joj:yfdf ePsf] a[l$
u}/ a}+ls ;DklQ gf]S;fgL Joj:yf
cGo ;DklQdf ul/Psf] Joj:yf
hDdf

o; jif{ =

ut jif{ =

cg';"rL 4=20

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

1=
2=
3=
4=

u}/ ;~rfng cfDbfgLgf]S;fg

ldlt =============b]lv ============= ;Dd
ljj/)f
nufgL laqmLaf^ cfDbfgL-gf]S;fg_
;DklQ laqmLaf^ cfDbfgL-gf]S;fg_
nfefz
cGo
v'b u}/ ;~rfng cfDbfgL-gf]S;fg_

o; jif{ =

ut jif{ =

cg';"rL 4=21

======================lnld^]*
;Defljt gf]S;fgL Joj:yfaf^ lkmtf{
-cfly{s jif{ =============_
ljj/)f

o; jif{ =

1=
2=
3=

shf{ gf]S;fgL Joj:yfdf af^ lkmtf{

u}/ a}+ls ;DklQ gf]S;fgL Joj:yfaf^ lkmtf{
nufgL Joj:yfjf^ lkmtf{

4=

cGo ;DklQsf] Joj:yfjf^ lkmtf{

ut jif{ =

hDdf
cg';"rL 4=22

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

c;fdfGo sf/f]jf/x?af6 ePsf] cfDbfgL/vr{

ldlt =============b]lv ============= ;Dd
ljj/)f
1=
2=
3=
4=
5=

o; jif{ =

ckn]vg ePsf] shf{sf] c;'nL

:j]lR%s cjsfz vr{
c;'nL x'g g;Sg] shf{sf] ckn]vg -4=28 s_
cGo vr{cfDbfgL
=================
hDdf

58

ut jif{ =

cg';"rL 4=22-s_

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

ckn]lvt shf{sf] ljj/0f

-cfly{s jif{ =================_
qm=;
=

shf{ k|sf/

ckn]vg
ul/Psf]
/sd

lwtf]hdf
gLsf]
k|sf/
tyf /sd

lwtf]
d"Nofgsf]
cfwf/

shf{ :jLs[t
ug{]
clwsf/Ltx

shf{ c;'nLsf
nflu eP
u/]sf k|of;

s}lkmot

1=
2
3=
4=
5=
s'n shf{

gf]^M cfly{s jif{el/df ckn]vg ul/Psf] shf{sf] ljj/)f dfly pNn]v ug'{ kg]{% .

cg';"rL

4=23

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

;~rfns, sfo{sf/L k|d'v, ;+:yfks, sd{rf/L], z]o/xf]N8/x?nfO{ uPsf] shf{ ;fk6 ljj/0f
- ====================== c;f/ d;fGt_
k|jflxt shf{ ;fk^sf] s'n /sddWo] ;~rfns, sfo{sf/L k|d'v, ;+:yfks, sd{rf/L, z]o/wgLx? /
lghxsf] kl/jf/sf ;b:o jf To:tf JolQm hdfgL a;]sf] jf Dofg]lh Ph]G^ ePsf] s'g} ;+:yf jf
sDkgLnfO{ uPsf] /sdsf] ljj/)f b]xfo adf]lhd % .
;+:yfks;~rfnssfo{sf/L
ut jif{;Ddsf]
o; jif{ c;'nL
o;jif{
c;f/ d;fGt;Dd
afFsL
yk shf{
afFsL
k|d'vsf] gfd
Aofh
Aofh
Aofh
;fjf+
;fjf+
;fjf+
-s_

-v_

-u_

-#_

-_

;~rfns
1=
2=
sfo{sf/L k|d'v
1=
2=
;+:yfks
1=
2=
sd{rf/L
1=
2=
z]o/wgLx?
1=
2=
hDdf

59

cg';"rL

4=24

=======================lnld6]8
k'FhLsf]if tflnsf
-======================= c;f/ d;fGt_

ljj/0f
-s_

-v_

-u_
-3_

o; jif{

k|fylds
!_
@_
#_
$_
%_
^_
&_
*_
(_
!)_
!!_

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

60

-?=xhf/df_
ut jif{

cg';"rL $=@$ -s_

===========================lnld6]8
hf]lvd efl/t ;DklQ ljj/0f tflnsf
- ====================== c;f/ d;fGt_

-s_ jf;nft leqsf ;DklQx? (On-Balance-Sheet Assets)

ef/

0
gub df}Hbft
0
g]kfn /fi6 a}+sdf /x]sf] df}Hbft
0
g]kfn ;/sf/sf] ;'/If0fkqdf ul/Psf] nufgL
0
g]kfn /fi6 a}+ssf] C0fkqdf u/]sf]] nufgL
0
cfg} d'2tL /l;bsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] d'2tL /l;b
lwtf] shf{
0
;/sf/L ;'/If0fkqsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] shf{
0
;/sf/L ;'/If0fkqsf] kfpg' kg]{ Aofh /sd (Accrued Interest)
20
a}+sljQLo ;+:yfx?df /x]sf] df}Hbftd'2tL /l;bsf] bfjL (Claims)*
20
dfu]sf] avt k|fKt x'g] /sd (Money at Call)
20
cGt/ a}+s;+:yf ;fk6L
100
z]o/, l8j]~r/ Pjd\ aG8df ePsf] nufgL
100
cGo nufgLx?
100
shf{, ;fk6 -s'n /sd_**
100
l:y/ ;DklQx?
kfpg' kg]{ cGo v'b Aofh /sd -s'n kfpg' kg]{ Aofh ;/s./L C0fkq tyf 100
jrt kqsf] Aofh Aofh d'NtjL_
100
cGo ;a} ;DklQx? -v'b clu|d s/ bflvnf jfx]s_
-s_ hDdf
-v_ jf;nft aflx/sf sf/f]jf/x? (Off-balance sheet Items)
!))
hdfgt
!))
ckl/jTo{ shf{ k|lta4tf (Irrevocable Loan Commitment)
!))
cfos/ jfkt ;Defljt bfloTj
!))
Acceptance ;lxt cGo ;j} k|sf/sf ;Defljt bfloTjx?
!))
r'Qmf jf e'Qmfg x'g afFsL z]o/ nufgL
@))
e'QmfgLsf] nflu bfjL k/]sf] hdfgt
@))
;+:yfpk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf] bfloTjx?
-v_ hDdf
s'n hf]lvd efl/t ;DklQ hDdf -s_ + -v_

61

o; jif{
hf]lvd
efl/t
/sd
;DklQ

-=xhf/df_
ut jif{
hf]lvd
/sd
efl/t
;DklQ

1=
2=
3=
4=
5=
6=
7=
8=
9=
10=
11=
12=
13=
14=
15=
16=

17=
18=
19=

===============lnld6]8
k|d'v ;"rsfF
sDtLdf ljut % jif{sf kl/;"rsx
ljj/0f
;"rsf cf=a=
cf=a=
========== ==========
v'b gfkmfs'n cfDbfgL k|ltzt
k|ltzt
k|lt z]o/ cfDbfgL
=
k|lt z]o/ ahf/ d"No
=
d"No cfDbfgL cg'kft (PE Ratio)
cg'kft
z]o/ k'FhLdf nfefFz -jf]g; ;lxt_
k|ltzt
z]o/ k'FhLdf gub nfef+; e'QmfgL
k|ltzt
Aofh cfDbfgLshf{ tyf ;fk6
k|ltzt
sd{rf/L vr{s'n ;~rfng vr{
k|ltzt
s'n lgIf]k tyf ;fk6Ldf Aofh vr{
k|ltzt
;6xL 36a6 cfDbfgLs'n cfDbfgL
k|ltzt
sd{rf/L af]g;s'n sd{rf/L vr{
k|ltzt
v'b gfkmfshf{ ;fk6
k|ltzt
v'b gfkmfs'n ;DklQ
cg'kft
s'n shf{lgIf]k
k|ltzt
s'n ;~rfng vr{s'n ;DklQ
k|ltzt
hf]lvd efl/t ;DklQdf k'FhLsf]ifsf] kof{Kttf
-s_ k|fylds k'FhL
k|ltzt
-v_ k'/s k'FhL
k|ltzt
-u_ s'n k'FhL sf]if
k|ltzt
t/ntf (CRR)
cg'kft
lgliqmo shf{s'n shf{
k|ltzt
Aofh b/ cGt/ (Weighted Average Interest

cg';"rL $=@%

cf=a=
==========

cf=a=
==========

cf=a=
==========

Rate Spread)
20=
21=
22=
23=

a's g]6jy{
s'n z]o/
s'n sd{rf/L
cGo

=
;+Vof
;+Vof

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

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

62

cg";'rL 4=28

============================================== lnld6]8
;+:yfks;+:yfks ;d'xsf z]o/wgLn] cfgf] :jfldTjdf /x]sf] z]o/ cGo a}+s tyf ljQLo
;+:yfdf lwtf] /fvL shf{ lnPsf] ljj/0f
qm=
;+=

;+:yfks;+:yf
ks ;d'x
cGtu{t kg]{
z]o/wgLsf]
gfd

;+:yfkssf] :jfldTjdf
sfod /x]sf] z]o/
s'n
s'n r'Qmf
lsQf
k'FhLsf]
;+Vof
k|ltzt

shf{ ljj/0f
shf{ lnPsf] cGo
a}+s ljQLo ;+:yfsf]
gfd

shf{ /sd

lwtf]df /x]sf]
z]o/ lsQf ;+Vof

s}lkmot

!=
@=

cg";'rL 4=29
.......................................... Ltd.
Comparison of Unaudited and Audited Financial Statement as of FY ...../...
Rs in '000
S.No.
1
1.1
1.2
1.3
1.4
1.5

Pjrticulars

As per
Unaudited
Financial
Statement

Total Capital and Liabilities (1.1 to 1.7)

Paid up Capital
Reserve and Surplus
Debenture and Bond
Borrowings
Deposits (a+b)
a. Members
b. Public
Income Tax Liability
Other Liabilities
Total Assets (2.1 to 2.7)
Cash and Bank Balance
Money at Call and Short Notice
Investments

1.6
1.7
2
2.1
2.2
2.3
Loans and Advances
2.4
Fixed Assets
2.5
Non Banking Assets
2.6
Other Assets
2.7
3
Profit and Loss Account
Interest Income
3.1
Interest Expense
3.2
A. Net Interest Income (3.1 - 3.2)
Fees, Commission and Discount
3.3
Other Operating Income
3.4
Foreign Exchange Gain/Loss (Net)
3.5
B. Total Operating Income (A+3.3+3.4+3.5)
Staff Expenses
3.6
Other Operating Expenses
3.7
C. Operating Profit Before Provision (B -3.6 - 3.7)
Provision for Possible Losses
3.8
D. Operating Profit (C -3.8)
Non Operating Income/Expenses (Net)
3.9
Write Back of Provision for Possible Loss
3.10
E. Profit from Regular Activities (D+3.9+3.10)
Extraordinary Income/Expenses (Net)
3.11
F. Profit before Bonus and Taxes (E +3.11)
Provision for Staff Bonus
3.12
Provision for Tax
3.13
G. Net Profit/Loss (F - 3.12 - 3.13)

63

Variance

As per Audited
In Amount
Financial
Statement

In %

Reasons for
Variance

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

...................... Limited
Unaudited Financial Results (Qujrterly)
As at ........... Qujrter (...../...../200...) of the Fiscal Year 200.../200...
S.No.
1
1.1
1.2
1.3
1.4
1.5

1.6
1.7
2
2.1
2.2
2.3
2.4
2.5
2.6
2.7
3

Rs. in '000
This Quater Previous Qujrter Corresponding Previsous
Ending
Ending
Year Qujrter Ending

Pjrticulars
Total Capital and Liabilities (1.1 to 1.7)
Paid up Capital
Reserve and Surplus
Debenture and Bond
Borrowings
Deposits (a+b)
a. Member
b. Public
Income Tax Liability
Other Liabilities
Total Assets (2.1 to 2.7)
Cash and Bank Balance
Money at Call and Short Notice
Investments
Loans and Advances
Fixed Assets
Non Banking Assets
Other Assets

Up to This
Qujrter

Profit and Loss Account

Up to Previous
Qujrter

Up to Corresponding
Previous Year Qujrter

Interest Income
Interest Expense
A. Net Interest Income (3.1 - 3.2)
Fees, Commission and Discount
3.3
Other Operating Income
3.4
Foreign Exchange Gain/Loss (Net)
3.5
B. Total Operating Income (A+3.3+3.4+3.5)
Staff Expenses
3.6
Other Operating Expenses
3.7
C. Operating Profit Before Provision (B -3.6 - 3.7)
Provision for Possible Losses
3.8
D. Operating Profit (C -3.8)
Non Operating Income/Expenses (Net)
3.9
3.1O Write Back of Provision for Possible Loss
E. Profit from Regular Activities (D+3.9+3.10)
3.11 Extraordinary Income/Expenses (Net)
F. Profit before Bonus and Taxes (E +3.11)
3.12 Provision for Staff Bonus
3.13 Provision for Tax
G. Net Profit/Loss (F - 3.12 - 3.13)
3.1
3.2

4
4.1
4.2
4.3
4.4

At the End
At the End of
At the End of
of This
Corresponding Previous
Previous Qujrter
Qujrter
Year Qujrter

Ratios
Capital Fund to RWA
Non Performing Loan (NPL) to Total Loan
Total Loan Loss Provision to Total NPL
Cost of Funds

64

k|li6s/0fM
-s_ jf;nftsf zLif{sx?sf] ;+lIfKt JofVof
k'FhL tyf bfloTjtk{m
!= z]o/ k'FhL
o; zLif{sdf Ohfhtkqk|fKt ;+:yfsf] r'Qmf z]o/ k'FhL pNn]v x'g' kg]{5 . ;l~rt d'gfkmf jf hu]8f
/sdaf6 af]g; z]o/ hf/L ePdf o;/L hf/L u/L z]o/ k'FhLdf hDdf u/]sf] /sdnfO{ ;d]t cg';"rL
$=! df pNn]v (Disclose) ug'{ kg]{5 . z]o/ k'FhL;Fu ;DalGwt ljj/0f cg';"rL $=! adf]lhd x'g'
kg]{5 / ;f]xL cg';"rLsf] qmd ;+Vof !=^ sf] s'n /sd jf;nftsf] o; zLif{sdf hgfpg' kg]{5 .
@= hu]8f tyf sf]ifx?
Ohfhtkqk|fKt ;+:yfn] hu]8f sfod ug]{ l;nl;nfdf gfkmfaf6 afF8kmfF8 e} cfPsf jf cGo s'g}
k|lqmofaf6 ;[hgf ePsf tyf gfkmfgf]S;fg lx;fjdf afF8kmfF8 gu/L ;~ro u/L /flvPsf] /sdx?nfO{
o; zLif{s -cg';"rL $=@_ df hgfpg' kg]{5 . o; zLif{sdf ;fdfGotM gfkmfgf]S;fg afF8kmfF8 lx;fjdf
vr{ hgfO{ hDdf ug'{ kg]{ / oL hu]8f k|of]u ubf{ ;DaGwLt hu]8f tyf sf]if lx;fjdf vr{ hgfpg'
kg]{5 .
-s_ ;fwf/0fj}wflgs hu]8f sf]if
;fwf/0f hu]8f sf]if eg]sf] j}wflgs hu]8f sf]if (Statutory Reserve) xf] . o; cGtu{t a}+s
tyf ljQLo ;+:yf ;DaGwL P]g cg';f/ v'b d'gfkmf ljlgof]hgaf6 ;fl/Psf] /sd ;dfj]z ug{'
kg]{5 . ;fwf/0fj}wflgs hu]8f sf]ifdf /x]sf] /sdaf6 s'g} klg k|sf/sf] nfefFz -gub jf
af]g; z]o/_ ljt/0f ug{ kfOg] 5}g . pQm sf]ifdf /x]sf] /sd k|of]u ug{ o; a}+ssf] :jLs[lt
lng' kg]{5 .
-v_ k'FhLut hu]8f sf]if
k'FhLut hu]8f sf]if cGt{ut b]xfosf zLif{sx? /xg] 5g\ .
-c_ z]o/ lk|ldod
Ohfhtkqk|fKt ;+:yfn] cfgf] z]o/ hf/L ubf{ z]o/sf] c+lst d"No eGbf a9L b/n] hf/L
u/]sf] /x]5 eg] pQm a9L /sd hlt o; lx;fjdf hDdf ug'{ kg]{5 . o; lx;fjdf /xg]
/sd gub nfefFz ljt/0f k|of]hgsf] nflu of]Uo dflgg] 5}g .
-cf_ k'FhLut hu]8f
o; cGtu{t lgDg /sdx? /fVg' kg]{5 .
r'Qmf gePsf] z]o/sf] afFsL /sd dfu ubf{ e'QmfgL gu/]sf] sf/0fn] pQm z]o/nfO{
hkmt u/L k|fKt x'g cfPsf] /sd .
kF'hLut cg'bfg jfkt k|fKt x'g cfPsf] lhG;L tyf gub /sd .
-O_ ;DklQ k'gd"{Nofg hu]8f (Assets Revaluation Reserve)
sDkgLn] ;DklQsf] k'gd{"Nofg u/L ;[hgf x'g cfPsf] hu]8fnfO{ o; cGtu{t /fVg' kg]{
5.
-O{_ cGo k'FhLut hu]8f
-u_ nfefFz ;dLs/0f sf]]if
nfefFzdf Ps?ktf sfod ug{] p2]Zon] gfkmf ePsf] cj:yfdf gfkmfaf6 o; vftfdf hDdf
ug{;lsGf] 5 . To:tf] cj:yfdf ;~rfns ;ldltsf] k|:tfj / ;fwf/0f ;efvf] cg'df]bgdf o;
vftf vr{ u/L nfefFz lbg ;lsg] 5 .
-3_ ;l~rt gfkmfgf]S;fg
o; cGtu{t gfkmfgf]S;fg afF8kmfF8 lx;fjdf b]lvPsf] ;l~rt gfkmf jf ;l~rt gf]S;fgnfO{
b]vfpg' kg]{ 5 . ;l~rt gf]S;fgnfO{ C0ffTds lrGx lbO{ jf sf]i7 -===_ leq b]vfpg' kg]{5 .
-_ k'FhL ;dfof]hg sf]if
o; a}+saf6 tf]lsPsf] Go'gtd r'Qmf k'FhL k'ofpg k'FhL ;dfof]hg sf]if v8f u/L /fv]sf] /sd
o; zLif{s cGtu{t /fVg' kg]{5 .
-r_ cGo hu]8f sf]if
s'g} vf; p2]Zo lnP/ jf glnO{sg cGo s'g} hu]8f sf]if -dfly plNnlvt afx]s_ v8f u/]df
zLif{s vf]nL o; cGtu{t /fVg' kg]{5 .

65

#=

$=
%=
^=
&=

*=

C0fkq tyf aG8

n3'ljQ ljQLo ;+:yfn] C0fkq tyf aG8 hf/L u/L k'FhL p7fPsf] ePdf pQm /sdnfO{ o; zLif{s
cGtu{t cg';"rL $=# cGtu{t ;DaGwLt pks/0fsf] gfd v'nfO{ pNn]v ug'{ kg]{5 . jf;nftsf] o;
zLif{sdf hgfOg] /sd cg';"rL $=# sf] s'n /sd;Fu a/fa/ x'g' kg]{5 .
ltg{ afFsL shf{ -;fk6L_
n3'ljQ ljQLo ;+:yf cfk'mn] shf{ ;fk6 lnO{ ltg{ afFsL /x]sf] s'n /sdnfO{ o; zLif{sdf hgfpg'
kg]{5 . o; zLif{s ;DaGwL ljj/0f cg';"rL $=$ df pNn]v ug'{ kg]{5 .
lgIf]k bfloTj
n3'ljQ ljQLo ;+:yfn] lgIf]kstf{x?af6 kl/rfng u/]sf] s'n lgIf]k o; zLif{s cGtu{t b]vfpg'
kg]{5 . o; zLif{s ;DaGwL ljj/0f cg';"rL $=% adf]lhd x'g' kg]{5 .
k|:tfljt tyf e'QmfgL lbg afF+sL nfefF;
k|:tfljt tyf ;fwf/0f;efn] kfl/t u/]sf] t/ e'StfgL u/L g;s]sf] nfef+; /sd o; cGtu{t /fVg'
kg]{5 .
cfos/ bfloTj
;+:yfn] o; zLif{s cGtu{t cfos/ P]g adf]lhd e'QmfgL ug'{ kg]{ cfos/ jfktsf] Joj:yf /sd
/fVg' kg]{5 . clu|d e'QmfgL ePsf] cfos/ /sd 36fP/ v"b ltg{ afFsL cfos/ eP dfq o; zLif{s
cGtu{t /fVg'' kg]{5 . olb cfos/ bfloTj eGbf clu|d s/ e'QmfgL /sd a9L /x]df v'b /sd cGo
;DklQdf b]vfpg' kg]{5 .
cGo bfloTj
;+:yfsf] lx;fadf b]lvPsf dfly plNnlvt k'FhL tyf bfloTjx? afx]ssf cGo s'g} klg lsl;dsf
bfloTjx? o; zLif{sdf b]vfpg' kg]{5 . o;df lbOPsf] pkzLif{sx? ;Lldt /x]sf] dflgPsf] 5}g /
;+:yfn] cfjZostf cg';f/ cGoq k|bz{g ug{ g;lsg] zLif{sx? o;df /fVg ;Sg]5 .
-s_ e'QmfgL lbg aFfsL af]g;
sd{rf/LnfO{ e'QmfgL lbg afFsL] af]g; /sd o; cGtu{t /fVg' kg]{5 .
-v_ lgIf]kdf e'QmfgL lbg afF+sL Aofh
lgIf]kdf e'QmfgL lbg afFsL] Aofh /sd o; cGtu{t /fVg' kg]{5 .
-u_ ;fk6Ldf e'QmfgL lbg aFfsL Aofh
;+:yfn] shf{ tyf ;fk6Ldf e'QmfgL lbg aFfsL Aofh /sd o; cGtu{t /fVg' kg]{5 .
-3_ ;08L qm]l86;{
;+:yfsf] b}lgs sfd sf/jfxLsf l;nl;nfdf e'QmfgL lbg' kg]{ t/ cGo zLif{s cGtu{t gkg]{
bfloTjx? o; zLif{s cGtu{t /fVg' kg]{5 .
-r_ n]vfk/LIf0f z'Ns
n]vfk/LIf0f sfo{ u/] afkt n]vfkl/IfsnfO{ e'QmfgL lbg aF+fsL /sd o; zLif{s cGtu{t /fVg'
kg]{5 .
-5_ pkbfg sf]if
;+:yfn] cfgf] sd{rf/L lgodfjnL cg';f/ sd{rf/Lx?k|ltsf] pkbfg jfktsf] bfloTj /sd
o; zLif{s cGtu{t /fVg' kg]{5 .
-h_ sd{rf/L ;~rosf]if
;+:yfn] sd{rf/LnfO{ ;~ros]fif Affkt k|bfg ug{sf] nflu sd{rf/Lsf] dfl;s tnaaf6 sf
ul/Psf], ;+:yfn] yk u/]sf] / To; sf]ifn] cfh{g u/]sf] Aofh tyf cfDbfgL jfktsf] bfloTj
/sd o; zLif{s cGtu{t /fVg' kg]{5 .
-em_ zfvf lx;fa
;+:yfsf] ljleGg zfvfsf] lx;fa ldnfgubf{ qm]l86 Jofn]G; cfPdf o; zLif{s cGtu{t k|:t't
ug{' kg]{5 .
-`_ ljbf jfktsf] Joj:yf
;+:yfn] cfgf] sd{rf/L lgodfjnL cg';f/ sd{rf/Lx?k|ltsf] ljbf jfktsf] bfloTj /sd o;
zLif{s cGtu{t /fVg' kg]{5 .
-r_ e'QmfgL lbg'kg]{ lanx?
;+:yfn] e'QmfgL lbg afFsL lanx?sf] /sd ;dfj]z ug'{kg]{ 5 .

66

;DklQtk{mM
!= gub df}Hbft
n3'ljQ ljQLo ;+:yfsf] cfgf] 9's'6Ldf :jb]zL Pjd\ ef/tLo d'b|fdf /x]sf] s'n gub df}Hbft /sd
o; zLif{sdf pNn]v ug'{ kg]{5 .
@= g]kfn /fi6 a}+sdf /x]sf] df}Hbft
Ohfhtkqk|fKt ;+:yfn] g]kfn /fi6 a}+sdf Aofh k|fKt gx'g] u/L hDdf u/]sf] s'n /sdnfO{ o;
zLif{sdf b]vfpg' kg]{5 .
#= a}+sljQLo ;+:yfdf /x]sf] df}Hbft
Ohfhtkqk|fKt ;+:yfn] :jb]zL tyf ljb]zL a}+s tyf ljQLo ;+:yfx?df hDdf u/]sf] s'n /sdnfO{
o; zLif{sdf b]vfpg' kg]{5 . o; zLif{ssf] /sd cg';"rL $=& sf] s'n /sd;Fu a/fa/ x'g' kg]{5 .
$=

:ki6Ls/0fM Ohfhtkqk|fKt ;+:yfn] /fv]sf] ltg dlxgf jf ;f]eGbf a9L cjlwsf d'2tL lgIf]knfO{
;d]t cg';"rL $=& sf] a'Fbf g+= ! v cGtu{t b]vfpg' kg]{5 .

dfu tyf cNk ;"rgfdf k|fKt x'g] /sd

o; zLif{sdf j9Ldf & lbg;Ddsf] e'QmfgL cjlw (Maturity Period) sfod u/L dfu ugf{;fy jf
5f]6f] cjlwsf] ;"rgf -$* 306f_ df e'QmfgL k|fKt x'g] zt{df cGo Ohfhtkqk|fKt ;+:yfdf Aofh
k|fKt x'g] u/L nufgL ul/Psf] /sd pNn]v ug'{ kg]{5 .
%= nufgL
n3'ljQ ljQLo ;+:yfn] ljleGg z]o/ tyf cGo lwtf]kqdf u/]sf] nufgLnfO{ nufgL ;DaGwL lgb]{zg
adf]lhd d"Nofg u/L cg';"rL $=* / $=*-s_ cg';f/ b]vfpg' kg]{5 .
^= shf{ ;fk6 tyf lan vl/b
n3'ljQ ljQLo ;+:yfn] k|bfg u/]sf] s'n shf{ ;fk6, vl/b tyf l8isfp06 ul/Psf lanx? jfktsf]
s'n jSof}tf (Outstanding) /sd Pjd\ s'n shf{af6 shf{ gf]S;fgL jfkt Joj:yf u/]sf] /sd 36fO{
o; zLif{s cGtu{t v'b shf{ ;fk6sf] dxndf b]vfpg' kg]{5 . pQm /sd cg';"rL $=( cg';f/
b]vfpg' kg]{5 .
n3'ljQ ljQLo ;+:yfsf] sd{rf/LnfO{ sd{rf/L ljlgodfjnL cg';f/ k|bfg ul/g] shf{ ;'ljwfnfO{ o;
zLif{sdf gb]vfO{ jf;nftsf] ;DklQ / hfoh]yf tk{msf] cGo ;DklQ zLif{s cGtu{t b]vfpg' kg]{5 .
&= l:y/ ;DklQ
n3'ljQ ljQLo ;+:yfsf] :jfldTjdf /x]sf] :yfoL k|s[ltsf ;DklQx?sf] n]vfg o; zLif{sdf u/L
;DklQsf] s'n d"Nodf x|f; sf u/L afFsL /x]sf] /sdnfO{ jf;nftsf] o; zLif{sdf b]vfpg' kg]{5 .
o; zLif{sdf hgfOg] /sd cg';"rL $=!) df pNn]v ug'{ kg]{5 .
*= u}/ a}+ls ;DklQ
o; zLif{s cGtu{t u}/ a}+ls ;DklQ / ;f] sf] nflu ul/Psf] Joj:yf /sdsf] v'b cj:Yff b]vfpg'
kb{5 . o; zLif{sdf hgfOg] /sd cg';"rL $=!! df pNn]v ug'{ kg]{5 .
(= cGo ;DklQ
dfly pNn]v ePsf afx]s cGo s'g} klg zLif{sdf /x]sf] ;DklQx? (Tangible or Intangible) o; zLif{sdf
b]vfpg' kg]{5 . o;df /xg] /sdx?df d;nGb df}Hbft, Ohfhtkqk|fKt ;+:yfsf] sd{rf/LnfO{ sd{rf/L
ljlgodfjnL cg';f/ k|bfg ul/g] ;fk6L tyf ;'ljwf, nufgLdf c;'n ug{ afFsL cfDbfgL, shf{df c;'n
ug{ afFsL Aofh, ;08L 8]6;{, dfu{:y ;DklQx?, ckn]vg x'g afFsL vr{ cflb kg]{5g\ . o; zLif{sdf
b]vfOg] ;DklQx?df ul/Psf] ;Defljt gf]S;fgL Joj:yf 36fO{ cfpg] v'b /sd dfq cg';"rL $=!@ df
pNn]v ug'{ kg]{5 .
shf{df c;'n ug{ afFsL Aofhdf d'NtjL lx;fjdf ;fl/Psf] /sd 36fO{ cfpg] /sd qm=;= # df b]vfpg'
kb{5 .
;Defljt bfloTjx?
-s_ ;+:yfsf] ;Defljt bfloTjx?nfO{ ljQLo ljj/0fsf] cg';"rL $=!# df tf]lsPsf] 9fFrf cg';f/ laefhg
u/L s'n /sd o; zLif{s cGtu{t /fVg' kg]{5 .
-v_ z]o/df nufgL u/]sf]df z]o/ jfkt e'QmfgL ug'{ kg]{ k'/} /sd e'QmfgL ePsf] /x]g5 eg] e'QmfgL
lbg afFsL /sd o; zLif{sdf b]vfpg' k5{ .
-u_ cfos/ jfktsf] ;Defljt bfloTj sf] s'n /sdnfO{ o; zLif{s cGtu{t /fVg' kg]{5 .
-3_ dfly plNnlvt bfloTj afx]s n3'ljQ ljQLo ;+:yfsf] cGo ;Defljt bfloTj 5g\ eg] ;f] ;d]tnfO{
cg';"rL $=!# cGtu{t b]vfpg' kg]{5 .
67

-v_ gfkmfgf]S;fg lx;fjsf zLif{sx?sf] ;+lIfKt JofVof

!= Aofh cfDbfgL
n3'ljQ ljQLo ;+:yfn] k|bfg u/]sf] shf{ ;fk6df k|fKt x'g' kg]{ AofhnfO{ gub k|fKtLsf] cfwf/df
cfDbfgL jfFwL o; zLif{sdf b]vfpg' kg]{5 . ;+:yfsf] Aofh cfDbfgLnfO{ cg';"rL $=!$ adf]lhd
pNn]v ug'{ kg]{5 .
t/ o; Joj:yfn] c;f/ dlxgf;Dddf kfs]sf] Jofh jiff{Gtkl5sf] ;fpg !% ut]leq k|fKt ePdf ;f]
/sdnfO{ a}+s tyf ljQLo ;+:yfx?n] cfcfgf] cfDbfgL n]vfFsg ;DaGwL gLltdf :ki6 v'nfO{ ut
cfly{s jif{sf] gfkmf gf]S;fg lx;fjdf cfDbfgL hgfpg jfwf k'u]sf] dflgg] 5}g .
@= Aofh vr{
n3'ljQ ljQLo ;+:yfn] :jLsf/ u/]sf] lgIf]kdf tyf lnPsf] ;fk6Ldf plNnlvt cjlwdf ltg'{ kg]{
Aofh /sdnfO{ Aofh vr{ lx;fj zLif{sdf vr{ n]Vg' kg]{5 . gfkmfgf]S;fg lx;fjsf] o; zLif{sdf
hgfO{g] s'n /sd cg';"rL $=!% df pNn]v ug'{ kg]{5 .
#= sldzg tyf cGo ;~rfng cfDbfgL
n3'ljQ ljQLo ;+:yfn] cfgf] sf/f]jf/ ;~rfngsf] l;nl;nfdf plNnlvt cjlwdf cfh{g u/]sf]
sldzg tyf cGo s'g} klg cfDbfgLnfO{ o; zLif{sdf hgfO{ cg';"rL $=!^ cg';f/ b]vfpg' kg]{5 .
$= sd{rf/L vr{
n3'ljQ ljQLo ;+:yfsf sd{rf/Lx?sf] lgldQ eP u/]sf] vr{x?sf] s'n /sd o; zLif{sdf hgfpg'
kg]{5 . o; zLif{sdf ;dfj]z x'g] vr{x?df sd{rf/L tnj, eQf, k]G;g, pkbfg vr{, ;~rosf]if
yk, tflnd vr{, kf]zfs vr{, jLdf cflb kg]{5g\ . o; zLif{sdf hgfO{g] /sd cg';"rL $=!&
cg';f/ pNn]v ug'{ kg]{5 .
%= cGo ;~rfng vr{
n3'ljQ ljQLo ;+:yfn] cfgf] sfof{no ;~rfngsf] l;nl;nfdf ePu/]sf cGo ;Dk"0f{ ;~rfng
vr{x?sf] s'n /sd of] zLif{sdf hgfpg' kg]{5 . o; zLif{sdf pNn]v ul/g] /sd cg';"rL $=!* df
pNn]v ug'{ kg]{5 .
^= ;6xL 36j9 gf]S;fg
;6xL 36j9 cfDbfgLgf]S;fg lx;fjdf b]lvPsf] v'b df}Hbft C0ffTds /x]df of] zLif{sdf b]vfpg'
kg]{ 5 .
&= ;Defljt gf]S;fgL Joj:yf
hf]lvdo'Qm ;DklQ (Risk assets) sf] nflu o; a}+ssf] lgb]{zg adf]lhd /fVg'kg]{ Joj:yf
(Provision) gfkmfgf]S;fg lx;fjsf] o; zLif{sdf vr{ hgfO{ cg';"rL $=!( cg';f/ pNn]v ug'{
kg]{5 . o:tf] Joj:Yffsf] cg'dfg q}dfl;s ?kdf ug'{ kg]{5 .
*= u}/ ;~rfng cfDbfgLgf]S;fg
sf/f]jf/sf] l;nl;nfdf k|ToIf ?kn] ;~rfng;+u ;DalGwt g/x]sf cfDbfgL tyf vr{x? o;
zLif{s cg';f/ pNn]v ug'{ kg]{5 . o; zLif{sdf hgfOg] /sd cg';"rL $=@) cg';f/ pNn]v ug'{
kb{5 .
(= ;Defljt gf]S;fgL Joj:yfjf6 lkmtf{
hf]lvdo'Qm ;DklQx? (Risk assets) sf] nflu ul/Psf] Joj:yf /sd a9L ePdf a9L ePsf] /sd
lkmtf{ cfDbfgL (Write back) ug'{ kg]{ cj:Yff cfPdf o; zLif{s cGtu{t b]vfO{ cg';"rL $=@!
cg';f/ pNn]v ug'{ kg]{5 .
!)= c;fdfGo sf/f]jf/x?af6 ePsf] cfDbfgLvr{
c;fdfGo sf/f]jf/x?af6 ePsf] cfDbfgLvr{ cGtu{t dfly plNnlvt cGo zLif{sx? jfx]s v'b
Aofh cfDbfgLsf] % k|ltzteGbf a9L /x]sf ;a} vr{ tyf cfDbfgLsf] nflu cg;"rL $=@@ cg';f/
cnUu} zLif{sdf b]vfpg' kg]{5 .
!!= sd{rf/L af]g; Joj:yf
sd{rf/L jf]g;sf] Joj:yf ubf{ gfkmfgf]S;fg lx;fjsf] ;Dk"0f{ sf/f]jf/ kl5sf] v'b d'gfkmf -jf]g;
Joj:yf ;d]t_ nfO{ cfwf/ lng'kg]{ 5 . ljBdfg sfg'g adf]lhd v'b gfkmfaf6 tf]lsPsf] k|ltztn]
jf]g;sf]nflu 5'6fpg' kg]{ /sdnfO{ o; zLif{s dfkm{t gfkmfgf]S;fg lx;fjdf vr{ hgfpg' kg]{5 .
68

!@= cfo s/ Joj:yf

v'b s/ of]Uo gfkmfdf nfUg] cfo s/ jfktsf] /sd o; zLif{sdf vr{ n]Vg' kg]{5 . n3'ljQ ljQLo
;+:yfn] cfo s/ P]g tyf k|rlnt cfly{s sfg'gn]] 5'6 lbPsf / dfGotf glbOPsf vr{x?sf] lx;fj
u/L s/ of]Uo gfkmf sfod ug'{kg]{ 5 / ;f]xL cg'dflgt s/ of]Uo gfkmfsf] cfwf/df cfo s/
;DaGwL efjL bfloTj lgwf{/0f u/L o; zLif{s dfk{mt gfkmfgf]S;fg lx;fjdf vr{ hgfpg' kg]{5 .
!#= v'b gfkmfgf]S;fg
o; zLif{sdf /x]sf] /sdnfO{ ;f]xL jif{sf]cjlwsf] gfkmfgf]S;fg jfF8kmfF8 lx;fj sf] o; jif{sf]
d'gfkmf jf o; jif{sf] gf]S;fg zLif{sdf b]vfpg' kg]{5 .
-u_ gfkmfgf]S;fg jfF8kmfF8 lx;fj ;DaGwL zLif{sx?sf] ;+lIfKt JofVof
vr{ tk{msf] ljj/0f -Debit tkm{_
!= ut jif{;Ddsf] ;l~rt gf]S;fg
n3'ljQ ljQLo ;+:yfsf] lx;fjdf ut cfly{s jif{;Ddsf] ;l~rt 3f6f /x]sf] cj:yfdf o; zLif{sdf
hgfpg' kg]{5 .
@= ;fwf/0f hu]8f sf]if
r'Qmfk'FhLsf] bf]Jj/ geP;Dd k|To]s jif{sf] v'b gfkmfaf6 sDtLdf jL; k|ltzt /sd ;fwf/0f hu]8f
sf]ifdf jfF8kmfF8 ug'{ kg]{5 .
#= e}kl/ cfpg] hu]8f
cfgf] v'b gfkmfaf6 s]xL c+z 5'6\ofO{ e}k/L cfpg] hu]8f zLif{sdf /fVg] lg0f{o u/]df To:tf] /sd
o; sf]ifdf afF8kmfF8 ug'{ kg]{5 .
$= ;+:yf ljsf; sf]if
cfgf] gfkmfnfO{ ;+:yf ljsf; sf]ifdf hDdf ug]{ u/L jfF8kmFf8 ug]{ lg0f{o u/]df ;f] adf]lhdsf] /sd
o; zLif{sdf b]vfpg' kg]{5 .
%= nfefFz ;dLs/0f sf]if
;+:yfsf] gfkmfaf6 s]xL /sd cfufdL jif{x?df nfefFz ;dLs/0f ug]{ p2]Zon] jfF8kmfF8 u/L 5'} /fVg
rfx]df To:tf] /sdnfO{ o; zLif{s dfkm{t jfF8kmfF8 lx;fjdf vr{ hgfpg' kg]{5 .
^= sd{rf/L ;DaGwL hu]8fx?
;+:yfsf] sd{rf/Lx?;+u ;DalGwt s'g} k|sf/sf sNof0fsf/L sf]if jf cGo s'g} lsl;dsf sf]ifx?df
gfkmfsf] s]xL c+z jfF8kmfF8 ug]{ ePdf o; zLif{s dfk{mt jfF8kmfF8 lx;fjdf vr{ hgfpg' kg]{5 .
&= k|:tfljt nfefFz
cfgf] gfkmfsf] s]xL c+z nfefFz ljt/0f ug{ k|:tfj u/]sf] ePdf ;f] /sdnfO{ o; zLif{ssf]
afF8kmfF8 lx;fjdf vr{ hgfpg' kg]{5 .
*= k|:tfljt jf]g; z]o/
cfgf] ;l~rt d'gfkmfnfO{ k'FhLs/0f u/L ljBdfg z]o/jfnfx?nfO{ af]g; z]o/ k|bfg ug]{ jf z]o/s}
r'Qmf d"No a9fpg] lg0f{o u/]df ;f] jfktsf] /sddWo] ;l~rt d'gfkmfaf6 hlt k|of]u x'g] xf] ;f]
/sdnfO{ gfkmfgf]S;fg afF8kmfF8 lx;fadf vr{ n]vL o; zLif{sdf hDdf ug'{ kg]{5 .
(= ljz]if hu]8f sf]if
o; a}+ssf] lgb]{zg adf]lhd s'g} klg lsl;dsf] ljz]if hu]8f sf]ifx? v8f ug{ ;l~rt d'gfkmf k|of]u
ug'{kbf{ o; zLif{s dfk{mt afF8kmfF8 lx;fjdf vr{ hgfpg' kg]{5 .
!)= ;6xL 36a9 sf]if
ljb]zL d'b|fsf] k'gd"{Nofgaf6 jif{el/df ePsf] cfDbfgLdWo] ;6xL 36j9 ;DjlGw gLlt adf]lhd
pQm sf]ifdf ljlgof]hg ug'{ kg]{ /sd o; zLif{sdf b]vfpg' kg]{5 .

69

-3_ OlSj6Ldf ePsf] kl/jt{g ;DjGwL ljj/0f

n3'ljQ ljQLo ;+:yfn] tf]lsPsf] 9fFrfdf cfjZos ljj/0fx? v'nfO{ g]kfn n]vf dfkb08 (NAS) sf]
cfwf/df ljQLo ljj/0fsf] cleGg csf] ?kdf OlSj6Ldf ePsf] kl/jt{g ;DjlGw ljj/0f tof/ ug'{
kg]{5 .
-_ gub k|jfx ljj/0f
sDkgL P]g, @)^# sf] bkmf !)( adf]lhd x/]s sDkgLn] cfgf] jflif{s lx;fa ljj/0fx? tof/ ubf{ gfkmf
gf]S;fg lx;fj tyf jf;nftsf] cnfjf gub k|jfx ljj/0f klg tof/ ug'{ kg]{ Joj:yf u/]sf] 5 . o;y{
sDkgLsf] ?kdf btf{ ePsf ;a} Ohfhtkqk|fKt ;+:yfx?n] cfgf] jflif{s lx;fj ;+u} gub k|jfx ljj/0f
;d]t tf]lsPsf] 9fFrfdf tof/ ug'{ kg]{5 .
-r_ ;+:yfks z]o/ lwtf] aGws ;DaGwdf
n3'ljQ ljQLo ;+:yfsf ;+:yfks z]o/wgLn] lnPsf] z]o/ cGo a}+s tyf ljQLo ;+:yfdf lwtf] aGws /fvL
shf{ lnPsf] eP ;DaGwLt a}+sljQLo ;+:yfsf] jflif{s k|ltj]bgdf pNn]v -Disclose_ ug'{ kg]{ u/L cg';"rL
$=@# adf]lhdsf] ljj/0f k]z ug'{ kg]{5 .
-5_ :yug s/ ;DaGwL Joj:yf
n3'ljQ ljQLo ;+:yfn] ljQLo ljj/0f k|sfzg ubf{ g]kfn n]vfdfg ( -Nepal Accounting Standard - 9_
cg';f/ :yug s/ -Deferred Tax_ sf] n]vfg u/L ;f] ljifo ;d]t v'nfpg' -Disclose_ kg]{ 5 . pQm
zLif{snfO{ ljQLo ljj/0fdf b]xfo adf]lhd x'g] u/L k|sfzg ug'{ kg]{]5 .
!= gfkmf gf]S;fg lx;fjdf cfos/ Joj:yf zLif{s cGtu{t xfn sfod /x]sf] lgoldt k|s[ltsf] s/ vr{
-Current Tax_ sf] cnfjf o; jif{sf] :yug s/ -Deferred Tax_ zLif{sdf cfDbfgLvr{ n]vfg ug{' kg]{
Joj:yf ldnfO{Psf] 5 .
@= jf;nftdf :yug s/ ;DklQ Pjd\ bfloTjsf] 5'} zLif{s sfod ug'{kg]{ ePsf]n] o;nfO{ jf;nftsf]
cGo bfloTj;DklQ ;DaGwL cg';"rLdf cGo eGbf dfly :yug s/ bfloTj;DklQ pkzLif{s
sfod ug'{ kg]{ Joj:yf ldnfO{Psf] 5 .
#= jflif{s k|ltj]bgsf] n]vf ;DaGwL l6Kk0fLdf :yug s/ u0fgfsf] nflu ckgfO{Psf] s/sf] b/ / ;f]
ckgfpg'sf] cfwf/, s/of]Uo Pjd\ s/ u0fgf ubf{ 36fpg ldNg] c:yfoL km/sx?, u0fgf ul/Psf]
:yug s/ / ;f] jfkt ;[hgf x'g uPsf] ;DklQ tyf bfloTjsf] lj:t[t ljj/0f v'nfpg' kg]{ 5 .
$= xfn :yug s/ hu]8f sf]ifdf /x]sf] /sd cGo hu]8f sf]ifdf /sdfGt/ ug'{kg]{5 .

70

Structural Liquidity

-?= xhf/df_

1=
2=
3=
4=
5=
6=
7=
8=
9=
10=
11=

gub df}Hbft
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft
dfu]sf] avt k|fKt x'g] /sd
;/sf/L ;"/If)fkq
g]=/f=a}+s C)fkq
cGt/ a}+s tyf ljQLo ;+:yf shf{
shf{ ;fk^
kfpg" kg]{ Aofh
k|lta$tf cGtu{t cGo ;+:yfx?af^ k|fKt
x"g]
qm=;= 18 / 19 sf ;"ljwfx?sf] e"QmfgL
cGo

12=
13=
14=
15=
16=

;b:ox?af^ lgIf]k
;j{;fwf/)faf^ jrt lgIf]k
;j{;fwf/)faf^ d"@lt lgIf]k
C)fkqx?
;fk^L M
dfucNk ;"rgf
cGt/ a}+slj=;+:yf
k'g/shf{
cGo

17=

cGo bfloTj tyf Joj:yfx? M

;)*L qm]l*^;{
e"QmfgL lbg"kg]{ lan
e"QmfgL lbg"kg]{ Aofh
Joj:yfx?
cGo
k|lta$tf cGtu{t cGo ;+:yfx?nfO{ lbg"kg]{
pkef]u e}g;s]sf] :jLs[t ;"ljwfx?
qm=;= 9 cGtu{tsf] ;"ljwfsf] e"QmfgL
cGo

18=
19=
20=
21=

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

kfpg"kg]{ Aofh
k|lta$tf cGtu{t cGo
;+:yfx?af^ k|fKt x'g]

h"g ;dodf Aofh k|fKt x'g] xf], ;f]xL ;dosf] ;DalGwt Bucket df /fVg] .
h"g ;dodf ;"ljwf k|fKt x'g] ck]Iff ul/Psf] % ;f]xL ;dosf] ;DalGwt Bucket df /fVg] .

;)*L qm]l*^;{

1 b]lv 90 lbgsf] Bucket df /fVg] .

71

e"QmfgL lbg"kg]{ lan

e"QmfgL lbg"kg]{ Aofh
Joj:yfx?*
k|lta$tf cGtu{t cGo
;+:yfx?nfO{ lbg"kg]{
pkef]u e}g;s]sf] :jLs[t
;"ljwfx?
qm=;= 9 cGtu{tsf]
;"ljwfsf] e"QmfgL
cGo zLif{sx?

e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] .

e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] .
lglZrt e"QmfgL cjlw ePsf] cj:yfdf ;f]xL adf]lhd / gePsf] cj:yfdf 1 b]lv 90 lbgsf]
Bucket df /fVg] .
lautsf] Trend ljin]if)faf^ dfusf] Pattern cg"dfg u/L ;f]xL cg";f/sf] ;DalGwt Bucket
df /fVg] .
lautsf] Trend ljin]if)faf^ dfusf] Pattern cg"dfg u/L ;f]xL cg";f/sf] ;DalGwt Bucket
df /fVg] .
e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] .
lgb]{zgdf Joj:yf ul/P adf]lhd ug]{ .

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

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

Aofhb/ ;DaGwL hf]lvd cg"udg tflnsf

n3'ljQ ljQLo ;+:yfsf] gfdM

cjlw M
ljj/0f
!=
@=
#=
$=
%=
^=

-=nfvdf_
cjlw

! ()
lbg

(! !*) !*! @&)

lbg
lbg

@&!
#^% lbg

! jif{
eGbf a9L

s'n /sd

s'n ;DklQ*
s'n bfloTj**
cGt/fn -! @_
;l~rt cGt/fn
;dfof]lht Aofhb/ (IRC)***
q}dfl;s d'gfkmf l:yltdf k|efj
-;l~rt cGt/fn x IRC)
&=
;l~rt d'gfkmf l:ylt km/s
-qm=;= ^ sf] hf]8 ub}{ hfg]_
* s'n ;DklQ cGtu{t Aofhb/df ePsf] kl/jt{gsf sf/0f k|efljt x'g] ;DklQ (Interest Sensitive Assets) dfq ;dfj]z ug'{
kg]{5 .
** s'n bfloTj cGtu{t Aofhb/df ePsf] kl/jt{gsf sf/0f k|efljt x'g] bfloTj (Interest Sensitive Liabilities) dfq ;dfj]z
ug'{ kg]{5 .

*** Interest Rate Change

72

cg';"rL 3 ^=!
sd{rf/L ;]jf ;'ljwf ;ldlt ;DaGwL Joj:yf
u7g Joj:yf

;~rfns ;ldltn] Ps hgf u}/ sfo{sf/L ;~rfnssf] ;+of]hsTjdf Pp6f sd{rf/L ;]jf ;'ljwf ;ldlt u7g
ug{ ;Sg]5 . ;ldltsf] ;b:ox? dWo] n]vf ;DaGwL ljefusf ljefuLo k|d'v ;b:o, hgzlQm ;DaGwL ljefusf
ljefuLo k|d'v ;b:o ;lrj x'g]5g\ .

;ldltsf] sfd st{Jo / pQ/bfloTj

-s_ n3'ljQ ljQLo ;+:yfsf] kfl/>lds lgwf{/0f gLlt th'{df ug{ ;~rfns ;ldltnfO{ cfjZos ;xof]u ug]{ .
-v_ ;ldltn] ;do ;dodf ;Dk"0f{ sd{rf/Lx?sf] kfl/>lds ;+/rgfsf] cWoog tyf ljZn]if0f ug]{ / ahf/sf]
kfl/>lds ;+/rgfdf cfPsf] kl/jt{gn] n3'ljQ ljQLo ;+:yfdf kfg]{ k|efjsf ;DaGwdf lgoldt ?kn]
cWoog u/L ;~rfns ;ldlt ;dIf k|ltj]bg k]z ug]{ .
-u_ n3'ljQ ljQLo ;+:yfsf] kfl/>lds lgwf{/0f gLlt adf]lhd k|rlnt sfg'g tyf gLlt lgb]{zgdf plNnlvt
Joj:yfx?sf] kfngf x'g] u/L k|d'v sfo{sf/L clws[t nufot ;Dk"0f{ sd{rf/Lx?sf] kfl/>lds j[l4 ug'{ kg]{
b]lvPdf ;f]sf] cfwf/x? ;lxt ;~rfns ;ldltdf l;kmfl/z ug]{ .
-3_ n3'ljQ ljQLo ;+:yfsf sd{rf/Lx?n] ;Dkfbg ug'{ kg]{ sfo{ ljj/0f, nIo / k|ult d"Nofgsf kl/;"rsx?
;d]t ljsf; u/L ;f] adf]lhd lghx?sf] sfo{;Dkfbg d"Nofg k|0ffnLsf] k'g/fjnf]sg ug]{ .
-_ hgzlQm Joj:Yffkg ;DaGwL sfo{x? egf{, 5gf}6, lgo'lQm, kb:yfkgf, ;?jf, a9'jf, j[lt ljsf;,
sfo{;Dkfbg d"Nofg, k'/:sf/ tyf ;hfo / >d ;DaGw ;DaGwL of]hgf, gLlt tyf dfkb08x? tof/ u/L
;~rfns ;ldlt ;dIf k]z ug]{ .
-r_ sd{rf/L gLlt tyf sfo{/t sd{rf/L ;+/rgfsf] ;dLIff ug]{ / Succession Planning tof/ u/L :jLs[ltsf
nflu ;~rfns ;ldlt ;dIf l;kmfl/z ug]{ .

cg";'rL 3 ^=@
hf]lvd Joj:yfkg ;ldlt ;DaGwL Joj:yf
u7g Joj:yf

;~rfns ;ldltn] Ps hgf u}/ sfo{sf/L ;~rfnssf] ;+of]hsTjdf Pp6f hf]lvd Joj:yfkg ;ldlt u7g ug{
;Sg]5 . ;ldltsf] ;b:ox? dWo] ;~rfng -ck/];g_ ljefusf ljefuLo k|d'v ;b:o / shf{ ljefusf ljefuLo
k|d'v jf hf]lvd Joj:yfkg ;DaGwL sfo{ ug]{ cnUu} OsfO{ ePdf ;f]sf] k|d'v ;b:o ;lrj x'g]5 . n]vfk/LIf0f
;ldltsf ;+of]hs hf]lvd Joj:yfkg ;ldltsf] kb]g ;b:o x'g]5 . ;ldltsf] a}7s tLg dlxgfdf slDtdf Ps
k6s a:g' kg]{ 5 .

;ldltsf] sfd st{Jo / pQ/bfloTj

-s_ ljBdfg hf]lvd klxrfg tyf Joj:yfkg k|0ffnLsf] kof{Kttf / pko'Qmtf ;DaGwdf ;~rfns ;ldltnfO{
hfgsf/L u/fpg] / pko'Qm k|0ffnLsf] ljsf;sf nflu ;'emfj lbg] .
-v_ Joj;flos ultljlwdf lglxt hf]lvdsf] :t/, hf]lvd axg Ifdtf, hf]lvd Joj:yfkgsf] nflu ljsf; u/]sf]
/0fgLlt, gLltut Joj:yf / dfu{bz{gsf] lgoldt k'g/fjnf]sg u/L ;f]sf] kof{Kttfsf ;DaGwdf ;~rfns
;ldltdf ;'emfj k]z ug]{ .
-u_ Joj:yfkgaf6 lgoldt ?kdf hf]lvd Joj:yfkg k|ltj]bg lnO{ hf]lvdsf] cf+sng, d"Nofg, lgoGq0f tyf
cg'udg s] s;/L eO/x]sf] 5 ;f] ;DaGwdf 5nkmn ug]{ / ;~rfns ;ldltdf cfjZos ;'emfj k]z ug]{ .
-3_ hf]lvd ;DklQ cg';f/ k'+hLsf] kof{Kttf, cfGtl/s k'+hL ljZn]if0f k4lt -ICAAP_, Joj;flos /0fgLlt cg'?k
gLltut Joj:Yffsf] kof{Kttf, ;+:yfn] lng ;Sg] clwstd hf]lvd ;DaGwdf lgoldt ?kdf 5nkmn tyf
ljZn]if0f u/L ;~rfns ;ldltnfO{ cfjZos /fo, ;'emfj lbg] .
-_ hf]lvd Joj:yfkgsf nflu g]kfn /fi6 a}+saf6 hf/L ul/Psf lgb]{zgdfu{lgb]{zg, ;+:yfn] lgwf{/0f u/]sf
cfGtl/s ;Ldf, pko'Qm k|rng cg'?k cfjZos gLlt Pj\d ;+/rgf ljsf; ug{sf nflu ;~rfns ;ldltnfO{
;'emfj lbg] .
-r_ ;~rfns ;ldltaf6 ePsf] clVtof/ k|Tofof]hgsf] ;Ldf tyf cf}lrTotf ljZn]if0f u/L ;~rfns ;ldltdf
cfjZos ;'emfj ;lxtsf] k|ltj]bg k]z ug]{ .
-5_ n3'ljQ ;+:yfsf] ;DklQ ;+/rgf, tL ;DklQx? kl/rfngsf] cj:yf, To;af6 k|fKt ug{ ;lsg] cfo,
;DklQx?sf] u'0f:t/df x'g] j[l4xf; / ;DklQ bfloTj ;ldlt -ALCO_ af6 ePsf sfo{x?sf] ;DaGwdf
q}dfl;s ?kdf ljZn]if0f;dLIff u/L ;~rfns ;ldltdf k|ltj]bg k]z ug]{ .
-h_ cy{tGqsf] s'g} If]qdf pTkGg x'g] ;d:of jf kl/jt{gn] ;+:yfsf] ljQLo cj:yfdf kfg{ ;Sg] c;/sf]
;DaGwdf cWoog u/L ;f]sf] lg/fs/0fsf] nflu s] s:tf] gLlt cjnDag ug'{ kg]{ xf] cfjZos ;'emfj ;lxt
;~rfns ;ldltdf k|ltj]bg k]z ug]{ .
73

cg';"rL 3 ^=#
>L ;~rfns ;ldlt,
=================== lnld6]8,
=====================================.

ldlt M @)&===============
ljifo M hfgsf/L u/fPsf] af/] .

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

kbdf ldlt @)^============af6 jxfn u/]sf]n] a}s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf @@ adf]lhd b]xfosf
ljifox?sf] af/]df hfgsf/L u/fPsf] 5' .
-!_ o; n3'ljQ ljQLo ;+:yf;+u d jf d]/f] kl/jf/sf] s'g} ;b:on] s'g} lsl;dsf] s/f/ u/]sf] jf ug{ nfu]sf] 5}g .
-@_ n3'ljQ ;+:yfsf] sfo{sf/L k|d'v, k|jGw ;~rfns jf sDkgL ;lrj, n]vfkl/Ifs tyf dxfk|aGwssf] lgo'lQmsf]
;DaGwdf d]/f] s'g} k|sf/sf] :jfy{ jf ;/f]sf/ 5}g .
-#_ d / d]/f] kl/jf/sf] s'g} ;b:on] o; n3'ljQ ljQLo ;+:yfsf] z]o/ ;+Vof===================lnPsf]] 5'5f}+, ;f] afx]s
a}+ssf] cGo z]o/ jf l8aGr/ lnPsf] 5}g .
-$_ d o; afx]s g]kfn /fi6 a}saf6 :jLs[t k|fKt s'g} a}+s tyf ljQLo ;+:yfsf] ;~rfns 5}g .
-%_ d]/f] kl/jf/sf] s'g} klg ;b:on] o; n3'ljQ ljQLo ;+:yfsf] kbflwsf/Lsd{rf/Lsf] x}l;otn] sfd u/]sf
5g\5}gg\ .
-/x]sf] eP v'nfpg] =========================================================================_
-^_ a+}s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf !*-_ adf]lhd d o; afx]s cGo s'g} klg k|sf/sf] lgIf]k
;DaGwL Aoj;fo ;~rfng ug]{ ;+:yfsf] -k|rlnt sfg'g adf]lhd jrt tyf C0fsf] sf/f]af/ ug]{ ;xsf/L ;+:yf
;d]tsf]_ ;~rfns, sd{rf/L jf axfnjfnf n]vfkl/Ifs jf ;Nnfxfsf/sf] kbdf /x]sf] 5}g . ;fy}, o; ;+:yfsf]
;~rfns /x];Dd d cGo s'g} k|sf/sf] jrt tyf C0f ;DaGwL sf/f]af/ ug]{ ;+:yfsf] ;~rfns x'g] 5}g .
-&_ o; a}+sljQLo ;+:yfsf] ;+:yfks z]o/ lwtf] /fvL shf{ lnPsf] 55}g .
olb 5 eg] ;f]sf] ljj/0f v'nfpg' kg]{ 5 .
-*_
dfly 3f]if0ff ul/Psfk]z ul/Psf ljj/0fx? 7Ls ;f+rf] xf], em'f 7xl/Pdf sfg'g adf]lhd ;x'Fnf a'emfpFnf .
;~rfnssf] b:tvtM
Gfd, y/M
afa'sf] gfdM
afh]sf]kltsf] gfdM
7]ufgfM
gful/stf lnPsf] lhNnf / gful/stf g+=

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

74

cg';"rL 3 ^=$

================== lnld6]8
;~rfnsx?sf] btf{nut lstfj
s|=;+=

;~rfnssf] gfd

afa'sf] gfd

afh]sf]kltsf]
gfd

;~rfns
lgo'Qm
ePsf] ldlt

k]zf,
Joj;fo

;~rfnsaf6
x6]sf] ldlt

tof/ ug]{M
k|dfl0ft ug]{M
lgb]{zg kmf=g+= 3 *=!
;/sf/L C0fkq / g]kfn /fi6 a}s C0fkqdf ePsf] nufgL ljj/0f -cw{jflif{s_
@) ======;fn ============dlxgf
-?=xhf/df_

qm=;=

ljj/0f

/sd -?=_

s'n
ldlt

clws[t b:tvt

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

sDkgLsf] z]o/k'hLdf ePsf] nufgL ljj/0f -cw{jflif{s_

@) ======;fn ============dlxgf
qm=;= sDkgLsf] gfd

Z]fo/ ;+Vof

k/n d"No

ahf/ d"No

-?=xhf/df_

gfkmf-gf]S;fg_ jf sf]if
;dfof]hg /sd

s'n

ldlt

clws[t b:tvt
lgb]{zg kmf=g+= 3 *=#
;+ul7t ;+:yfx?sf] l8j]~r/df ePsf] nufgL ljj/0f -cw{jflif{s_
@) ======;fn ============dlxgf
?=xhf/df_

qm=;=

sDkgLsf] gfd

nufgL ldlt

/sd ?=

s'n
ldlt

clws[t b:tvt
75

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

======================== lnld6]8
;DklQ / bfloTjsf] uf]Zjf/f lx;fj -dfl;s_
@) ===== ;fn =========== dlxgfsf] ljj/0f

-?=xhf/df_
!=
!=!
!=!=!
!=!=@
!=!=#=
!=@
!=#
!=$
!=%
!=^
!=&
!=&=!
!=&=@
!=&=#
!=&=$
!=&=%
!=&=^
!=&=&
!=*
!=!)
!=!!
@=
@=!
@=!=!
@=!=#
@=@
@=@=!
@=@=@
@=@=#
@=@=$
@=@=%
#=
#=!
#=@
#=#
#=#=!
#=#=!
#=$
$=
%=
%=!
%=@
%=#
%=$
%=%

k'FhL tyf bfloTj

k'FhL tyf hu]8f sf]ifx?
r'Qmf k'FhL
;fwf/0f z]o/
gg\l/l8d]jn lk|km/]G; z]o/
l/l8d]jn lk|km/]G; z]o/
sn Og P8\efG;
k|:tfljt af]g; z]o/
;fwf/0f hu]8fsf]if
z]o/ lk|ldod
;l~rt gfkmfgf]S;fg (Retained Earning)
cGo hu]8f tyf sf]ifx?
e}k/L cfpg] hu]8f
;DklQ k'gd"{Nofg sf]if
k'FhLut hu]8fsf]if
;+:yf ljsf;sf]if
ljz]if hu]8fsf]if
nfefFz ;dLs/0f sf]if
cGo :jtGq sf]if
k'FhL lkmtf{ hu]8f sf]if
nufgL ;dfof]hg sf]if
cGo sf]if
;fk6L
g]kfn /fi6 a}+saf6 ;fk6L
k'g/shf{
cGo
cGo ;fk6L
cGt/a}+s ;fk6L
o'jf :j/f]huf/ sf]if
ul/aL lgjf/0f sf]if
u|fdL0f :jfjnDag sf]if
cGo ;fk6L
lgIf]kx?
clgjfo{ jrt lgIf]k
:j]lR5s jrt lgIf]k
;j{;fwf/0fjf6 ;+sng u/]sf] lgIf]k
jrt
d'2tL
cGo lgIf]k
e'QmfgL lbg'kg]{ lanx?
cGo bfloTj tyf Joj:yfx?
;08L q]ml86;{
k]G;g tyf pkbfg sf]if
sd{rf/L ;~rosf]if
sd{rf/L sNof0fsf]if
sd{rf/L tflndsf]if

/sd

;DklQ
!=
!=!
!=@=!
@=
@=!
@=!=!
@=!=@
@=!=@=!
@=!=@=!
@=!=#
@=!=$
@=!=%
#=
#=!
#=!=!
#=!=@
#=!=#
#=!=$
$=
$=!
$=!=!
$=!=@
$=!=#
$=!=$
$=@
$=$
$=%
%=
%=!
%=@
%=#
%=$
^=
^=!
^=@
&=
&=!
&=@
&=#
&=$
&=%
&=^
&=&
&=*
&=(

76

gub df}Hbft
:jb]zL d'b|f -l;Ssf ;d]t_
ef/tLo d'b|f
a}+s df}Hbft
:jb]zL d'b|f
g]kfn /fi6 a}+sdf
s ju{sf] Ohfhtkqk|fKt ;+:yfdf
clgjfo{ gub df}Hbft k|of]hgsf] nflu
cGo df}Hbft
v ju{sf] Ohfhtkqk|fKt ;+:yfdf
u ju{sf] Ohfhtkqk|fKt ;+:yfdf
cGo ljQLo ;+:yfdf
dfu]sf avt k|fKt x'g] /sd
:jb]zL d'b|f
s ju{sf] Ohfhtkqk|fKt ;+:yfdf
v ju{sf] Ohfhtkqk|fKt ;+:yfdf
u ju{sf] Ohfhtkqk|fKt ;+:yfdf
cGo ljQLo ;+:yfdf
C0fkqdf nufgL
g]kfn ;/sf/
6]h/L lan
ljsf; C0fkq
/fli6o jrt kq
ljz]if C0f kq
g]=/f=a}+s C0f kq
;/sf/L u}/ ljQLo ;+:yf
cGo u}/ ljQLo ;+:yf
z]o/ tyf cGo nufgL
z]o/df nufgL
cGt/a}+s nufgL
d'2tL lgIf]kdf u/]sf] nufgL
cGo nufgL
shf{ tyf ;fk6
;+:yfut
JolQmut
l:y/ ;DklQ
hUuf
ejg
kmlg{r/lkmS;r/
;jf/L ;fwg
sDKo'6/ tyf d]zLg/L
k'FhLut lgdf{0f vr{
lnh xf]N8 ;DklQ
;6j]o/
cGo

/sd

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

sd{rf/L af]g; Joj:yf

sd{rf/Lsf] ljbf jfktsf] /sd
k|:tfljt tyf e'QmfgL lbg afFsL nfefFz
cfos/ Joj:yf
shf{ gf]S;fgL Joj:yf
;fdfGo shf{ gf]S;fgL Joj:yf
ljz]if shf{ gf]S;fgL Joj:yf
k'g/;+/rgfk'g/tflnlss/0f shf{
sd;n shf{
z+sf:kb shf{
v/fa shf{
cltl/Qm shf{ gf]S;fgL Joj:yf
l;df gf3]sf] shf{sf] gf]S;fgL Joj:yf
nufgL ;DaGwL gf]S;fgL Joj:yf
u}/ j}+ls ;DklQ gf]S;fgL Joj:Yff
cGo ;DklQ gf]S;fgL Joj:yf
Aofh d'NtjL lx;fj
ut cjlw;Ddsf]
o; cjlwdf yk
o; cjlwdf c;'nL ePsf]
lgIf]kdf lbg'kg]{ Aofh
x|f;sL sf]if
kfsLg;s]sf] cfDbfgL
cGo
lx;fj ldnfg
s]Gb|Lo sfof{no
If]qLozfvf sfof{no
cGo
gfkmf gf]S;fg lx;fj
ut dlxgf;Ddsf]
o; dlxgfsf]
hDdf

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

cGo ;DklQ
c;'n ug{ afFsL Aofh
;/sf/L C0fkqdf
nufgLdf -cGt/a}+s ;d]t_
shf{df
d;nGb df}Hbft
sd{rf/L ;fk6Lk]ZsL
;08L 8]6;{
clu|d e'QmfgL
dfu{:y gub (Cash in Transit)
clu|d s/ e'QmfgL
Voflt
cGo
ckn]vg x'g afFsL vr{
k"j{ ;~rfng vr{
dh{/ vr{
cGo
u}/ a}+ls ;DklQ
lx;fj ldnfg
s]Gb|Lo sfof{no
zfvf sfof{no
gfkmfgf]S;fg lx;fj
ut dlxgf;Dds]f
o; dlxgfsf]

hDdf

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

jf;nft aflx/sf sf/f]af/ -;Defljt bfloTjx?_ M

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

ljj/0f tof/ ug]{sf]

gfd
M
bhf{
M
b:tvt
M
ldlt
M

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

gfd
M
bhf{
M
b:tvt M
ldlt
M

77

========================================== lnld6]8

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

gfkmf gf]S;fg lx;fj

@) ====== b]lv @) ========= ;Dd -dfl;s_

vr{

o; dlxgf ut dlxgf
;Ddsf] = ;Ddsf] =

-?=xhf/df_

cfDbfgL

o; dlxgf ut dlxgf
;Ddsf] = ;Ddsf] =

!= Aofh vr{
!=! lgIf]k bfloTjdf
!=!=! clgjfo{ jrt
!=!=@ :j]lR5s jrt
!=!=# ;j{;fwf/0fjf6 ;+sng u/]sf] jrt
!=!=$ cGo jrt
!=@ cGt/ a}+s/ ljQLo ;+:yf ;fk6L
!=@=! g]kfn /fi6 a}+s
!=@=@ cGt/ a}+s/ ljQLo ;+:yf
!=@=# cGo ;fk6L
@
sld;g vr{
#= sd{rf/L vr{
#=! tna eQf
#=@ cGo vr{
$= ;~rfng vr{
$=! 3/ef8f
$=@ x|f;sL
$=# d;nGb
$=$ OGwg
$=% cGo ;~rfng vr{
%= u}/ ;~rfng vr{
^= hf]lvd ;DaGwL Joj:yf
^=! shf{ gf]S;fgL Joj:yf
^=!=! ;fdfGo shf{ gf]S;fgL Joj:yf
^=!=@ ljz]if shf{ gf]S;fgL Joj:yf
^=!=@=! k'g/;+/rgfk'g/tflnlss/0f shf{
gf]S;fgL Joj:yf
^=!=@=@ sd;n shf{ gf]S;fgL Joj:yf
^=!=@=# z+sf:kb shf{ gf]S;fgL Joj:yf
^=!=@=$ v/fa shf{ gf]S;fgL Joj:yf
^=!=# cltl/Qm shf{ gf]S;fgL Joj:yf
^=!=$ ;Ldf gf3]sf] shf{sf] Joj:yf
^=@ u}/ a}+ls ;DklQ gf]S;fgL Joj:yf
^=# nufgLdf ;Defljt gf]S;fgL Joj:yf
^=$ cGo ;DklQsf] gf]S;fgL Joj:yf
&= c;'nL x'g g;Sg] shf{sf] ckn]vg
*= c;fdfGo sf/f]jf/x?af6 ePsf] vr{
(= sd{rf/L af]g; Joj:yf
!)= cfos/ Joj:yf
!!= v'b gfkmf

!= Aofh cfDbfgL
!=! shf{ ;fk6df
!=@ nufgLdf
!=@=! g]kfn ;/sf/sf] ;'/If0fkq
!=@=@ ljb]zL C0fkq
!=@=# g]kfn /fi6 a}+ssf] C0fkq
!=@=$ l8a]~r/ tyf aG8
!=# Ph]G;L df}Hbftdf
!=$ dfu tyf cNk ;"rgfdf k|fKt x'g]
df}Hbftdf
!=% cGodf
@= sld;g tyf l8isfp06
@=! lan vl/b tyf l8isfp06
@=@ sldzg
@=# cGo
#= cGo ;~rfng cfDbfgL
$= u}/ ;~rfng cfDbfgL
%= hf]lvd ;DaGwL Joj:yfaf6
lkmtf{ -cfDbfgL_
%=! c;n shf{ gf]S;fgL Joj:yf
%=@ ljz]if shf{ gf]S;fgL Joj:yf
%=@=! k'g/;+/rgfk'g/tflnlss/0f
shf{ gf]S;fgL Joj:yf
%=@=@ sd;n shf{ gf]S;fgL Joj:yf
%=@=# z+sf:kb shf{ gf]S;fgL Joj:yf
%=@=$ v/fa shf{ gf]S;fgL Joj:yf
%=# cltl/Qm shf{ gf]S;fgL Joj:yf
%=$ ;Ldf gf3]sf] shf{sf] Joj:yf
%=% u}/ a}+ls ;DklQ gf]S;fgL
Joj:yf
%=^ nufgLdf ;Defljt gf]S;fgL
Joj:yf
%=& cGo ;DklQsf] gf]S;fgL Joj:yf
^= ckn]vg ePsf] shf{sf] c;'nL
&= c;fdfGo sf/f]jf/x?af6 ePsf]
cfDbfgL
*=
v'b gf]S;fg

hDdf

hDdf

ljj/0f tof/ ug]{

b:tvt M
gfd
M
bhf{
M
ldlt
M

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

b:tvt M
gfd
M
bhf{
M
ldlt
M

gf]6 M !_ dfl;s ?kdf x|f; sL vr{ / cGo vr{ ;DalGwt vr{ zLif{s cGtu{t ;dfj]z x'g' kg]{5 .

@_ x/]s qodf; cGtsf] gfkmf gf]S;fg lx;fj tof/ ubf{ clgjfo{ ?kn] shf{ gf]S;fgL Joj:yf nufot cGo gf]S;fgL
Joj:yfdf ePsf] yk jf 36 /sd oyfy{ lrq0f x'g] u/L n]vfg ug'{ kg]{5 .
#_ sd{rf/L jf]g; / cfos/sf] nflu pko'{Qm cg'dfg u/L a}+s Joj:yfkgn] ;DalGwt cjlwx?df Joj:yf ug]{ tyf
n]vfg ug{' kg]{5 .

78

========================================== lnld6]8
If]qut cg';f/sf] shf{ tyf ;fk6sf] ljj/0f -q}dfl;s_
@) ======== ;fn =============== dlxgfsf] ljj/0f

g]=/f=a}+s lgb]{zg kmf=g+= 3(=#

-?= xhf/df_
ut d;fGt;Ddsf] o; dlxgfdf o; dlxgfdf
afFsL
ljtl/t
c;"nL
;+Vof
;fFjf ;+Vof ;fFjf ;+Vof ;fFjf

qm;+=
!
!=!
!=@
!=#
!=$
!=%
!=^
!=&
!=*
!=(
@
#
#=!
#=@
#=#
$
$=!
$=!=!
$=!=@
$=!=#
$=@
$=#
%

d;fGt;Dddf p7fpg
afFsL
;+Vof ;fFjf Aofh

efvf gf3]sf]
;+Vof ;fFjf Aofh

pBf]uIf]qx?
s[lif
cGgafnL
t/sf/L afnL
cGo gub] afnL
kmnkm"n tyf k'ik v]tL
kz'kfngkz' awzfnf
k+IfL kfng
dfx'/L kfng
df5fkfng ;DaGwL
cGo s[lif tyf s[lif hGo ;]jfx?
3/]n' tyf n3'pBf]u
;]jf Jofj;fo
yf]s tyf v'b|f Jofkf/
xf]6n tyf /]i6'/]i6
cGo ;]jfx?
yf]s shf{
g]=/f=a}+saf6 Ohfhtkqk|fKt ljQLo ;+:yf
3 ju{sf ljQLo ;+:yfx?
;xsf/L ;+:yf
u}/;/sf/L ;+:yfx?
;xsf/L tyf u}/;/sf/L ;+:yf
cGo
cGo
hDdf

ljj/0f tof/ ug]{ M

b:tvt
M
gfd
M
bhf{
M
ldlt
M

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

b:tvt
M
gfd
M
bhf{
M
ldlt
M

======================== lnld6]8
cjlw cg';f/ efvf gf3]sf] shf{ tyf ;fk6sf] ljj/0f -q}dfl;s_
@) ======= ;fn ======== dlxgfsf] ljj/0f

g]=/f=a}+s lgb]{zg kmf=g+= 3(=$

-?=xhf/df_
qm=;=

c;n shf{
shf{ If]q

!
@
#
$
%

k'g/;+/rgf
# dlxgf;Dd
tyf
efvf ggf3]sf]
efvf gf3]sf] k'g/tflnls
s/0f
shf{
shf{
shf{
shf{
/sd
/sd
/sd
/sd
;+Vof
;+Vof
;+Vof
;+Vof
k|jflxt s'n
shf{

lgliqmo shf{
# b]lv ^
dlxgf;Dd
efvf
gf3]sf]
shf{
/sd
;+Vof

^ dlxgfb]lv ! ! jif{eGbf a9L

efvf gf3]sf]
jif{ ;Dd efvf cjlwn] efvf
s'n shf{
gf3]sf]
gf3]sf]
shf{
/sd
;+Vof

shf{
;+Vof

s[lif
3/]n' tyf n3'pBf]u
;]jf
yf]s shf{
cGo
hDdf

ljj/0f tof/ ug]{ M

b:tvt
M
gfd
M
bhf{
M

ljj/0f k]z
b:tvt
gfd
bhf{
79

ug]{ clws[t
M
M
M

/sd

shf{
/sd
;+Vof

============================= lnld6]8
q}dfl;s ljQLo ljj/0f -q}dfl;s_
qm=;=
1=
1=1
1=2
1=3
1=4
1=5
1=5=1
1=5=2
1=6
1=7

2=
2=1
2=2
2=3
2=4
2=5
2=6
2=7

3=
3=1
3=2
s
3=3
3=4
v
3=6
3=7
u
3=8
#
3=9
3=10

3=11
r
3=12
3=13
%

4=
4=1
4=2
4=3
4=4

ljj/0f

o; qodf;

s'n k'FhL tyf bfloTj

r'Qmf k'FhL
hu]8f tyf sf]ifx?
C0fkq tyf aG8
;fk6L
lgIf]k bfloTj
;d'xut
;j{;fwf/0f
cfos/ bfloTj
cGo bfloTj
s'n ;DklQ
gub tyf a}+s df}Hbft
dfu tyf cNk ;"rgfdf k|fKt x'g]
nufgL
shf{ tyf ;fk6
l:y/ ;DklQ
u}/ a}+ls ;DklQ
cGo ;DklQ
gfkmf gf]S;fg lx;fj
Aofh cfDbfgL
Aofh vr{
v'b Aofh cfDbfgL
lkm, sldzg / l8:sfp06
cGo ;~rfng cfDbfgL
s'n ;~rfng cfDbfgL
sd{rf/L vr{
cGo ;~rfng vr{
gf]S;fgL Joj:yf cl3sf] ;~rfng gfkmf -v #=^ #=&_
;Defljt gf]S;fgL Joj:yf
;~rfng gfkmf -u #=*_
u}/;~rfng cfDbfgLvr{ v'b
;Defljt gf]S;fgL Joj:yfaf6 lkmtf{
lgoldt ls|ofsnfkaf6 gfkmf -3 +#=( +#=!)_
c;fdfGo sf/f]jf/af6 ePsf] cfDbfgLvr{ -v'b_
jf]g; / s/ cl3sf] gfkmf - + #=!!_
sd{rf/L af]g; Joj:yf
cfos/ Joj:yf
v'b gfkmfgf]S;fg -r #=!@ #=!#_
cg'kftx?
k'FhLsf]ifhf]lvd efl/t ;DklQ
lgliqmo shf{s'n shf{
;Defljt gf]S;fgL Joj:yfs'n lgis[o shf{
k'FhLsf] nfut -Cost of Funds_

80

g]=/f=a}+s lgb]{zg kmf=g+= 3(=%

-?=xhf/df_
cl3Nnf] qodf;
utjif{sf] ;DalGwt qodf;

o; qodf;
;Dd

cl3Nnf]
qodf;;Dd

o; qodf;

cl3Nnf] qodf;

utjif{sf] ;DalGwt qodf;;Dd

utjif{sf] ;DalGwt qodf;

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

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

qm=;= zfvf sf]8

sfof{nosf] gfd

7]ufgf
sfof{nosf] ;~rfng
k|sf/
ldlt lhNnf uf=lj=;= g= kf= j8f 6f]n
g+

tof/ ug]{M
;xLM
gfdM
bhf{M
ldltM

k]z ug]{M
;xLM
gfdM
bhf{M
ldltM

81

kmf]g

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

s'n shf{
;fk6

s'n lgIf]k

g]=/f= a}+s lgb]{zg kmf= g+= 3(=&

================================== lnld6]8
k|ult ljj/0f -dfl;s_
====== ;fn ======== dlxgfsf] ljj/0f

qm=;=
1
2
3
4
5
6
7
8
9
10
11
12
12.1
12.2
12.3
13
13.1
13.2
13.3
14
14.1
14.2
14.3
15
16
17
18
19
20
21
21.1
21.2
21.3
21.4
21.4.1
21.4.1
21.5
22
23

ljj/0f

ut cf=a=sf]
c;f/
;Ddsf]

-?= xhf/df_
o; cf=a= sf] dfq

ut dlxgf
;Ddsf]

o; dlxgfsf]

o; dlxgf
;Ddsf]

sfo{If]q ePsf] lhNnf ;+Vof

;]jf k'u]sf] lhNnf ;++Vof
;]jf k'u]sf] uf=lj=;=g=kf= ;++Vof
s'n sd{rf/L ;+Vof
s'n zfvf ;+Vof
s'n s]Gb| ;+Vof
s'n ;d'x ;+Vof
lgliqmo ;d'x ;+Vof
s'n ;b:o ;+Vof
lgliqmo ;b:o ;+Vof
s'n C0fL ;+Vof
s'n shf{ ljt/0f
n3' Joj;fo shf{
n3' pBdlwtf] shf{
cGo shf{
shf{sf] ;fFjf c;'nL
n3' Joj;fo shf{sf] ;fFjf c;'nL
n3' pBdlwtf] shf{sf] ;fFjf c;'nL
cGo shf{sf] ;fFjf c;'nL
s'n afFsL shf{
n3' Joj;fo shf{ aFfsL
n3' pBdlwtf] shf{ aFfsL
cGo shf{ aFfsL
efvf gf3]sf] shf{ /sd
efvf gf3]sf] C0fL ;+Vof
Aofh c;'nL /sd
c;'n x'g afFsL Aofh /sd
shf{ gf]S;fgL Joj:yf
s'n jrtstf{ ;+Vof
s'n lgIf]k /sd
clgjfo{ jrt lgIf]k
:j]lR5s jrt lgIf]k
qmlds (Recurring) jrt
;j{;fwf/0fjf6 ;+sng u/]sf] jrt
jrt
d'2tL
cGo jrt lgIf]k
s'n jrts'n shf{ -_
n3' pBd shf{s'n shf{ -_

tof/ ug]{M
;xLM
gfdM
bhf{M
ldltM

k]z ug]{M
;xLM
gfdM
bhf{M
ldltM

82

xfn;Ddsf]
afFsL

g]=/f=a}+s lgb]{zg kmf g+= 3(=*

================================= lnld6]8
Aofhb/ cg';f/sf] lgIf]ksf] ljj/0f

-q}dfl;s_

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

qm=;=

Aofh b/

lgIf]ksf] k|sf/
Go'gtd

1
2
3
4
4.1
4.2
5

clwstd

?= xhf/df

/sd

s}lkmot

clgjfo{ jrt lgIf]k

:j]lR5s jrt lgIf]k
qmlds (Recurring) jrt
;j{;fwf/0fjf6 ;+sng u/]sf]
jrt
jrt
d'2tL
cGo jrt lgIf]k

tof/ ug]{M
;xLM
gfdM
bhf{M
ldltM

k]z ug]{M
;xLM
gfdM
bhf{M
ldltM

g]=/f=a}+s lgb]{zg kmf g+= 3(=(

===================================== lnld6]8
Aofhb/ cg';f/sf] shf{sf] ljj/0f

-q}dfl;s_

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

?= xhf/df

qm=;=

Aofh b/

shf{sf] k|sf/
Go'gtd

!
@
#
$
%

clwstd

/sd

s[lif
3/]n' tyf n3' pBf]u
;]jf Jofj;fo
yf]s shf{
cGo
s'n

tof/ ug]{M
;xLM
gfdM
bhf{M
ldltM

k]z ug]{M
;xLM
gfdM
bhf{M
ldltM

83

s}lkmot

lgb]{zg kmf=g+=3!#=!
;j{;fwf/0faf6 ;d]t lgIf]k ;+sng ug]{ n3'ljQ ljQLo ;+:yfn] sfod /fVg' kg]{
clgjfo{ df}Hbft ;DaGwL
;fKtflxs ljj/0f
ldlt @) ===== ;fn ======== dlxgf ====== ut]b]lv @) ====== ;fn ========= dlxgf======== ut] ;Ddsf] lgIf]k+
-?=xhf/df_
cfOtaf/

;f]daf/

d+unaf/

s'n lgIf]k bfloTj

-s_ g]kfn /fi6 a}+sdf /x]sf] df}Hbft
-ldlt @)=== ;fn======dlxgf b]lv
====;DDf_
-g]kfn /fi6 a}+s /]s8{ cg';f/_
-v_*sju{sf]
Ohfhtkqk|fKt
a}+sdf rNtL vftfdf /x]sf]
df}Hbft
-u_ v'b dfu{:y gub -!@+#_
-!_ gf]6sf]ifdf hDdf ul/Psf]
/sd
-@_ gf]6sf]ifaf6 lemlsPsf] /sd
-#_ cGo
-3_ ;/sf/L C0fkqjrtkqsf] ;fFjf
e'QmfgL /sd
-_ clgjfo{ df}Hbft k|ltzt
-r_ ;fk6L lnPsf] s'n /sdsf]
ljj/0f

+ b'O{ xKtf cl3sf] ;fKtflxs cf}ift lgIf]k bfloTj

ldltM @)^ . .

ljj/0f k]z ug]{ clws[tsf] b:tvt

bhf{

gfd / y/

84

a'waf/

ljxLaf/

z'qmaf/

zlgjf/

hDdf

cf}ift

lgb]{zg kmf=g+=#13=2

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

clgjfo{ df}Hbft tyf t/n ;DklQ ;DaGwL ljj/0f
-dfl;s_
@) === ;fn === dlxgf=== ut]b]lv === d;fGt;Dd
s'n lgIf]k
tyf
;fk6L
sf]if

ut]

s'n
lgIf]k

g]kfn /fi6 a}+s jf

o; a}+saf6 s ju{sf]
Ohfhtkqk|fKt
;+:yfdf rNtL vftf
vf]nL hDdf u/]sf]
df}Hbft

cfgf]
9's'6Ldf
/x]sf] gub
df}Hbft

;/sf/L
C0fkq
df
u/]sf]
nufgL

g]kfn /fi6
a}+s
C0fkqdf
u/]sf]
nufgL

C0fkq.
s ju{sf]
d'2tL
Ohfhtkq
s'n
lgIf]k
k|fKt ;+:yfdf
t/n
/l;b shf{
lgIf]ksf] ?kdf
;DklQ
-_
/x]sf] df}Hbft

!
@
#
$
%
^
&
*
(
!)
!!
!@
!#
!$
!%
!^
!&
!*
!(
@)
@!
@@
@#
@$
@%
@^
@&
@*
@*
@(
#)
#!
#@
s'n
cf};t
clgjfo{
gub
t/ntf
df}Hbft
k|ltzt

ldlt

clws[t

85

ut]

;/sf/L
;'/If0f
kqdf
u/]sf]
nufgL

;j{;fwf/0faf6 ;d]t lgIf]k ;+sng ug]{ n3'ljQ ;+:yfsf nflu

lgb]{zg kmf=g+= 3!#=#
j}wflgs t/ntf cg'kft -SLR_ ;DaGwL ljj/0f
-dfl;s_
@) === ;fn ==================== dlxgf .
g]kfn /fi6
dfu]sf s'n
g]kfn /fi6
9's'6Ldf dfu]sf s'n
ut] ;/sf/L
a}+s / jfl0fHo
9's'6Ldf
a}+sdf /x]sf]
/x]sf] gub
/sd
df}Hbft

jvt
k|fKt
x'g]
/sd

j}wflgs
t/ntf

;'/If0f
kqdf
u/]sf]
nufgL

a}+s /
jfl0fHo
a}+sdf /x]sf]
/sd

/x]sf]
gub
df}Hbft

jvt
k|fKt
x'g]
/sd

j}wflgs
t/ntf

!
!&
@
!*
#
!(
$
@)
%
@!
^
@@
&
@#
*
@$
(
@%
!)
@^
!!
@&
!@
@*
!#
@(
!$
#)
!%
#!
!^
#@
sfod u/]sf] cf};t j}wflgs t/ntf -s_
cl3Nnf] dlxgfsf] cGTodf /x]sf] :jb]zL lgIf]k bfloTj -v_
sfod ug'{ kg]{ j}wflgs t/ntf cg'kft -u_ -v_ x
a9Lgk'u /sd -3_ -s_-u_
gf]6M

!= o; a}+ssf] ;fwf/0f vftfdf ePsf] df}HbftnfO{ dfq clgjfo{ df}Hbftdf u0fgf ul/g] 5 . o; a}+sdf ljz]if k|of]hgsf]
nflu vf]lnPsf] ljz]if vftf tyf ljb]zL d'b|f vftfdf /x]sf] /sdnfO{ o; k|of]hgsf] nflu u0fgf ul/g] 5}g . ;fy},
j}wflgs t/ntfdf clgjfo{ df}Hbft /sd u0fgf ubf{ dlxgfe/sf] cf};t df}Hbft /sd ;dfj]z ug'{ kg]{5 .
@= /fli6o:t/ jfx]ssf n3'ljQ ljQLo ;+:yfx?n] dfu]sf jvt k|fKt x'g] u/L cGo a}+s tyf ljQLo ;+:yfx?df /fv]sf]
/sdnfO{ dfu]sf] avt k|fKt x'g] /sd lzif{sdf /fVg'kg]{ 5 .
ldltM

clws[tM

86

cg';"rL 3 !$=!
zfvfsfof{no vf]Ng] n3'ljQ ljQLo ;+:yfn] g]kfn /fi6 a}+saf6 :jLs[ltsf] nflu k]z ug'{ kg]{ lgj]bgsf] 9fFrf
>L g]kfn /fi6 a}+s
ldltM =======================
a}+s tyf ljQLo ;+:yf lgodg ljefu
afn'jf6f/, sf7df8f}+ .
ljifoM zfvf sfof{no vf]Ng] :jLs[lt af/] .
dxfzo,
To; a}+ssf] zfvf sfof{no vf]Ng] ;DaGwdf tf]s]sf zt{x?sf] k"0f{ kfngf u/L b]xfo adf]lhdsf] :yfgdf zfvf
sfof{noPS6]G;g sfof{no vf]Ng] u/L o; n3'ljQ ljQLo ;+:yfsf] ;~rfns ;ldltsf] lg0f{o g+= ===== ldlt =================== af6
lg0f{o ePsf] x'Fbf To+xfsf] :jLs[ltsf] nflu cg'/f]w ub{5f}+ .
!= n3'ljQ ljQLo ;+:yfsf] gfd, 7]ufgf
M
@= k|:tfljt zfvf :yfkgf ul/g] :yfg, lhNnfsf] gfd, 7]ufgf M
#= ;+:yfsf] ljj/0f
-s_ g]kfn /fi6 a}+saf6 Ohfhtkqk|fKt ldlt
M
-v_ ljQLo sf/f]jf/ ;~rfng u/]sf] ldlt M
-u_ ;+:yfsf] 7Ls cl3Nnf] qodf;sf] r'Qmf k'FhL M
-3_ ;+:yfsf] s'n shf{ /sd M
-_ kl5Nnf] cf=j= sf] clGtd n]vfkl/Ifsjf6 k|dfl0ft s'n lgliqmo shf{ /sd / k|ltzt M
-r_ xfn;Dd ;~rfngdf /x]sf zfvf ;+Vof
M
-5_ gofF zfvf sfof{no vf]n]kl5 x'g] zfvf ;+Vof M
$= zfvf sfof{nos]Gb|Lo sfof{no;Fu ;"rgf cfbfg k|bfgsf] nflu Joj:yf ul/Psf] ;"rgf k|ljlw (Networking) sf] ljj/0fM
%= ;j{;fwf/0f z]o/ hf/L u/]sf] ldlt M
^= q}dfl;s k'FhLsf]ifsf] k|ltzt M
qodf;
k|fylds k'FhL k|ltzt
k'FhLsf]if k|ltzt
@)&== c;f/
@)&== c;f]h
@)&== k';
@)&== r}t
(= k'FhL of]hgf adf]lhdg]kfn /fi6 a}+ssf] lgb]{zg adf]lhd kl5Nnf] cf=a= sf] cGTodf,
-s_ k'/f x'g' kg]{ r'Qmf k'FhL
M
-v_ xfn sfod /x]sf] r'Qmf k'FhL
M
!)= ;+:yfsf] sfo{If]qsf] ljj/0f
M
!!= zfvf sfof{no vf]Ng] lg0f{odf ;+nUg /x]sf kbflwsf/Lx?sf] ljj/0f,
-s_ ;~rfns ;ldltsf kbflwsf/Lx? M
-v_ k|d'v sfo{sf/L clws[tsDkgL ;lrj
M
gf]6M ;DefJotf cWoog ljj/0fdf lgb]{zgdf plNnlvt ljifox? clgjfo{?kdf pNn]v ug'{ kg]{ .
;fy}, o; a}sn] zfvf sfof{no ;~rfng ug]{ ldltdf ;d]t dfly plNnlvt ;Dk"0f{ zt{ tyf Joj:yfx? kfngf ug]{5f} . dfly
plNnlvt ljj/0fx? 7Ls ;fFrf] xf], s'g} ljj/0fdf km/s k/]df k|rlnt sfg'g tyf To; a}+ssf] zfvf sfof{no vf]Ng] ;DaGwdf
tf]lsP adf]lhdsf] ;hfosf/jfxL ePdf d~h'/L ePsf] Joxf]/f cjut u/fpFb5f}+ .

87

cg';"rL 3 !$=@

z'Go Aofhb/df shf{ k|jfx ;DaGwL k|s[ofut Joj:yf, @)^&

ljQLo ;]jfsf] kx'Fr sd ePsf tf]lsPsf @@ lhNnfdf n3'ljQ ljQLo ;+:yfn] zfvf vf]n]df ?= #) nfv z'Go
Jofhb/df shf{ lbg] ;DaGwdf b]xfo adf]lhdsf] k|s[ofut Joj:yf th{'df ul/Psf] 5 .
!= lgj]bg;fy x'g'kg{] sfuhft / of]Uotf
-s_ n3'ljQ ;+:yfn] ljQLo ;]jfsf] kx'Fr sd ePsf tf]lsPsf @@ lhNnfdf :yfkgf x'g] zfvfx?sf] nflu
dfq of] ;'ljwf dfu ug{ ;Sg] 5g\ .
-v_ ;+:yfsf] ;~rfns ;ldltn] shf{ lng];DaGwdf u/]sf] lg0f{osf] k|dfl0ft k|ltlnlk k]z ug{' kg{]5 .
-u_ ;+:yfsf] ;DaGwLt zfvfsf] kl5Nnf] ljQLo l:yltsf] ljj/0f k]z ug{' kg{]5 .
@= o:tf] shf{sf] ;'/If0f lgDglnlvt s'g} klg jf ;a} hfoh]yf tyf ;'/If0fkqx? /xg] 5g\ .
-s_ g]kfn ;/sf/af6 hf/L ePsf C0fkqx? .
-v_ ;f] ;+:yfsf] o; a}+ssf] yfkfynLl:yt a}+ls sfof{no jf cGo sfof{nox?df k|of]hg v'nfO{ jf gv'nfO{
vf]lnPsf] a}+s vftfdf /x]sf] df}Hbft /sd .
-u_ ;+:yfx?n] shf{ ln+bf tof/ ul/Psf] shf{ td;'s -cg";"rL !$=#_.
#= shf{sf] e'QmfgL ;DaGwL Joj:yf
-s_ o:tf] shf{sf] ;fFjfsf] e'QmfgL ;f] shf{ k|jfx ePsf] ldltn] ^ dlxgfleq clgjfo{?kdf ug'{kg]{5 .
-v_ shf{ ;'ljwf e'QmfgL cjlw cl3 g} k"j{e'QmfgL (Pre-payment) ;d]t ug{ ;lsg] 5 .
-u_ of] shf{ pkef]u u/]sf ;+:yfx?n] ;fFjf e'StfgL Dofb ;dfKt ePsf] lbg ;f] /sd e'StfgL gu/]df
g]kfn /fi6 a}+sl:yt ;DaGwLt ;+:yfsf] h'g;'s} vftf vr{ n]vL shf{ c;'npk/ ul/lng / ;f] sf] vr{
-Debit_ ug]{ clVtof/L g]kfn /fi6 a}+snfO{ x'g]5 . o;df kl5 s'g} ph'/L jf bfjL nfUg] 5}g .
-3_ lgwf{l/t ;doleq shf{ e'StfgL gu/]df e'QmfgL x'g afFsL /sddf ;DaGwLt ;+:yfn] ;f] cjlwdf
k|sflzt u/]sf] shf{ tyf ;fk6sf] clwstd Aofhb/ g} k]gfn Aofhb/ x'g]5 .
$= ljljw Joj:yf
g]kfn /fi6 a}+sn] k|bfg u/]sf] z'Go Aofhb/sf] shf{ ;'ljwfsf] ;DaGwdf ;do ;dodf cGo ljj/0f dfu]sf]
v08df tf]lsPsf] Dofbleq C0fL a}+sn] pknAw u/fpg' kg]{5 .

88

cg';"rL 3 !$=#
-z'Go Aofhb/sf] shf{ td;'ssf] gd"gf_
lnlvtd wgLsf gfd sf=lh= sf=d=g=kf= j8f g+= !! yfkfynLl:yt g]kfn /fi6 a}+s, a}ls sfof{no cfu] ;f] /sd
C0f lng] C0fLsf] gfd ====================================s]Gb|Lo sfof{no /x]sf]========================================= lnld6]8n]
g]kfn /fi6 a}+saf6 z'Go Aofhb/df shf{ k|bfg ug{] ;DaGwdf g]kfn /fi6 a}+s P]g, @)%* sf] bkmf $( n] u/]sf]
Joj:yf cGtu{t g]kfn /fi6 a}+s;Fu cfhsf ldltdf ?= ============ ==========-cIf/]kL ================================================
============== dfq_ shf{ lnPsf] 7Ls ;fFrf] xf] . pQm shf{ lnPsf] /sdafkt C0fLn] cfgf] lgDg adf]lhdsf]] ;+:yfn]
shf{sf] nflu o; a}+snfO{ n]lvlbPsf] td;'snfO{ shf{ ;'ljwfsf] nflu lwtf] ;'/If0fsf] ?kdf /flvlbPsf 5f}+ . tkl;n
adf]lhdsf] lwtf] ljj/0f tyf zt{x? / o; ;DaGwdf g]kfn /fi6 a}+saf6 hf/L ljBdfg gLltut Joj:yf tyf g]kfn
/fi6 a}+sn] ;do ;dodf tf]s]sf] zt{dfkb08 kfngf ug]{5f}+ . zt{x? kfngf gu/]df pQm lwtf] tyf C0fL a}+ssf]
cGo rncrn ;DklQ ;d]taf6 pQm /sd c;'n u/L lng' egL ;+:yfsf] ;~rfns ;ldltsf] lg0f{o;xdlt ;d]t
/x]sf]n] g]kfn /fi6 a}+s, a}+ls sfof{no, yfkfynL, sf7df8f}+df a;L of] td;'s n]vL wgL g]kfn /fi6 a}+sdf r9fof}+ .
tkl;n
zt{x?M
!=
@=

#=
$=
%=
^=

n3'ljQ ;+:yfn] ljQLo ;]jfsf] kx'Fr sd ePsf tf]lsPsf @@ lhNnfdf :yfkgf x'g] zfvfx?sf] nflu dfq of]
;'ljwf pkof]u u/L ;~rfng vr{ k|of]hgsf nflu vr{ ug{ kfOg] 5 .
z'Go Aofhb/sf] shf{ ;'ljwf cGtu{tsf] shf{sf] ;fFjf e'QmfgL shf{ k|fKt ePsf] ldltn] ^ dlxgfleq
clgjfo{?kdf ug'{kg]{5 . shf{ ;'ljwf e'QmfgL cjlw cl3 g} k"j{e'QmfgL -Pre-payment_ ;d]t ug{ ;lsg]
5 . of] shf{ pkef]u u/]sf ;+:yfx?n] ;fFjf e'StfgL Dofb ;dfKt ePsf] lbg ;f] /sd e'StfgL gu/]df
g]kfn /fi6 a}+sl:yt ;DaGwLt ;+:yfsf] h'g;'s} vftf vr{ n]vL shf{ c;'npk/ ul/lng / ;f] sf] vr{
(Debit_ ug]{ clVtof/L g]kfn /fi6 a}+snfO{ lbOPsf] 5 . o;df kl5 s'g} ph'/L jf bfjL ul/g] 5}g .
lgwf{l/t ;doleq shf{ e'Stfg gu/]df e'Qmfg x'g afFsL /sddf ;DaGwLt ;+:yfn] ;f] cjlwdf k|sflzt u/]sf]
shf{ tyf ;fk6sf] clwstd Aofhb/ g} k]gfn Aofhb/ x'g]5 . g]kfn /fi6 a}+sn] C0fL ;+:yfsf] s'g} klg vftf
vr{ -Debit_ u/L /sd c;'npk/ ug{ ;Sg]5 .
z'Go Aofhb/sf] of] shf{sf] ;'/If0fjfkt g]kfn ;/sf/af6 hf/L ePsf C0fkqx?, /jf ;f] ;+:yfsf] o;
a}+ssf] yfkfynLl:yt a}+ls sfof{no jf cGo sfof{nox?df k|of]hg v'nfO{ jf gv'nfO{ vf]lnPsf] a}+s vftfdf
/x]sf] df}Hbft /sd tyf ;+:yfn] shf{ ln+bf tof/ ul/Psf] shf{ td;'s .
g]kfn /fi6 a}+sn] k|bfg u/]sf] z'Go Aofhb/sf] shf{ ;'ljwfsf] ;DaGwdf ;do ;dodf cGo ljj/0f dfu]sf]
v08df tf]lsPsf] Dofbleq C0fL ;+:yfn] pknAw u/fpg' kg]{5 .
C0f k|of]u ;DaGwdf o;};fy ;+nUg gLltut zt{ tyf dfkb08x? kfngf ug]{ k|lta4tf JoQm ul/Psf] 5 . ;f]
adf]lhd gu/]df g]kfn /fi6 a}+s P]g, a}+s tyf ljQLo ;+:yf ;DaGwL P]g / cGo k|rlnt sfg'g cg';f/ ;hfo
ePdf d~h'/L 5 .

g]kfn /fi6 a}+ssf] tk{maf6

b:tvt
M
gfd
M
kb
M
5fk
M
ljefusfof{no M

n3'ljQ ljQLo ;+:yfsf] tk{maf6 k|d'v sfo{sf/L clws[t

b:tvt M
gfd M
kb
M
5fk M
ljefusfof{no M

Olt ;Dat\ @)==== ;fn ============ dlxgf =======ut] /f]h ======= z'ed\

89

lgb]{zg kmf=g+= 3 !&=!

qm=;=

=================ln=
ljkGg ju{df k|jfx x'g] u/L k|fKt ;fk6L tyf ;f]sf] nufgL ljj/0f -q}dfl;s_
@)====;fn =====dlxgfdf cGt qodf;sf]
;fk6 lbg] ;+:yfsf] ;fk6 lnPsf] ldlt
cl3Nnf] qodf;sf]
s}lkmot
gfd
afFsL ;fk6 /sd

!
@
#
==
==

cl3Nnf] qodf;df s'n ;fk6L /sd -s_

cl3Nnf] qodf;sf] s'n ;fk6L /sddWo] o; qodf;df r'Qmf
ePsf] /sd -v_
o; qodf;sf] cGt;Dddf /x]sf] s'n shf{ /sd -u_
sd-a9L_ nufgL /sd -svu_

90

cg';"rL 3 @@=!

LONG FORM AUDIT REPORT

Of
.. LIMITED

For the year ended .. Ashad 20

(Corresponding to ..July 20)

Auditor:

M/s
.

91

1.

2.

3.

AUDIT APPROACH
1.1
Brief description of the Audit plan with focus on the following areas, at minimum:
Declaration of Independence of Audit Firm and Members
Standards followed
Composition of the audit team
Audit schedule
1.2
Brief description of the Audit process and procedures
Audit areas' Risk Assessment
Audit procedures adapted to mitigate identified Audit Risks
Quality control mechanism
1.3
Brief description of the Sampling Procedure and sample size
Sampling methodology
Sample size
Use of system based approaches
1.4
Remarks on the execution of audit plan
Execution of audit and the audit plan
Problems encountered during the audit, if any
Limitations of scope of Audit, if any.
RISK MANAGEMENT SYSTEMS
Opinion on the following:
2.1
Credit Risk Management Systems
2.1.1 Brief description and comment on the adequacy of credit appraisal systems,
2.1.2 Brief description and comment on the adequacy of credit monitoring systems,
2.1.3 Brief description and comment on the adequacy of the credit recovery systems,
2.1.4 Adequacy of Policies and procedure for Write off of Loans,
2.1.5 Adequacy of Policies, guidelines and Controls over Off Balance Sheet Items.
2.1.6 Comment on the concentrations in the credit and investment portfolio,
2.1.7 Risk Management Committees and their effectiveness,
2.1.8 Overall audit opinion on Credit risk management.
2.2
Market Risk (Interest Rate, Liquidity and Foreign Exchange) Management Systems
2.2.1 Adequacy of policies, procedures and guidelines for the market risk management.
2.2.2 Adequacy of the system for measuring, monitoring and mitigation of Market risk.
2.2.3 Risk Management Committees and their effectiveness
2.2.4 Overall audit opinion on Market & liquidity risk management.
2.3
Operational Risk Management System
2.3.1 Adequacy of policies, procedures and guidelines for the Operational risk management.
2.3.2 Adequacy of the system for measuring, monitoring and mitigation of Operational Risk.
2.3.3 Risk Management Committees and their effectiveness
2.3.4 Overall audit opinion on Operational risk management.
INTERNAL CONTROL SYSTEMS
Opinion on the following areas:
3.1
Effectiveness of the Audit committee
3.2
Effectiveness of the Internal Audit Function
3.3
Rectification of the deficiencies identified in the previous internal and external audit
reports
3.4
Adequacy of the controls in Credit operations
3.5
Adequacy of the controls in Treasury operations
3.6
Adequacy of the controls in Branch operations
3.7
Adequacy of control over Nostro Bank Operations
3.8
Adequacy of the controls in procedures related to expenditure
3.9
Adequacy of the control over fixed assets.
3.10
Adequacy of the Management Information System (MIS)
3.11
Adequacy of controls over e-banking
3.12
Adequacy of controls in Information Technology and related support functions.
3.13
Effectiveness of the Inter-branch and agency Reconciliation function
3.14
Adequacy of controls to prevent and/or minimize Fraud and forgeries

92

4.

3.15
Instances of Fraud and Forgery in the review period
3.16
Other Control Issues, if any
3.17
Auditors overall assessment of the internal control system
COMPLIANCE WITH APPLICABLE RULES AND REGULATIONS
Prevailing Statute, Act, Directive and Regulation, at minimum, in the following areas
4.1
Nepal Rastra Bank Act 2058
State whether the conditions as stipulated in Section 86 of Nepal Rastra Bank Act 2058
prevails, if yes please specify.
4.2
Bank and Financial Institution Act 2063
4.2.1 Whether fees and benefits of Chairman and board members are as specified in AOA/MOA
4.2.2 Appointment, qualification and benefits of the chief executive
4.2.3 Profit Appropriation to General Reserve
4.2.4 Appropriation to Exchange Fluctuation Reserve
4.2.5 Distribution of Dividend
4.2.6 Whether the activities are within the scope as defined by BAFIA?
4.2.7 Whether prohibited activities are being pursued?
4.2.8 Control & notification of dormant deposit accounts and unclaimed dividend
4.3
Foreign Exchange Rules and Regulations (applicaple if any)
4.3.1 Whether foreign exchange transactions are properly recorded and reported in a timely
manner.
4.3.2 Whether transactions of Indian currency are made as per circulars.
4.4
Minimum Capital fund (Directive No. 1)
4.4.1 Computation of Core Capital, Supplementary Capital and Capital Fund
4.4.2 Computation of Risk Weighted Assets
4.4.3 Comment on the Capital Plan
4.4.4 Overall opinion on capital adequacy
4.5
Loan Classification and Loan Loss Provisioning (Directive No.2)
4.5.1 Comment on the Assets Quality and Classification
4.5.2 Adequacy of Loan Loss Provisions
4.5.3 Loan Classification and loan loss provision in respect of loan against personal/corporate
guarantees
4.5.4 Whether the adjustment and Write back of loan loss provision comply with the provisions
of the directive
4.5.5 Overall opinion on Loan classification & provisioning
4.6
Cedit Lending Limit (Directive No.3)
4.6.1 Bank's procedures to identify a group of related borrowers
4.6.2 Comment on the Facilities in excess of Single Obligor Limits, if any
4.6.3 Loan Loss Provision in case of borrowers availing facilities in excess of the SOL
4.7
Acounting Policy & Format of the Financial Statement (Directive No.4)
4.7.1 Comment on the Consistency of the Accounting Policies and financial reporting
framework.
4.7.2 Recognition of interest income from loans and advances
4.7.3 Reconciliation of Interest Receivable and Interest Suspense
4.7.4 Recognition of other interest, fees and commission and expenses.
4.7.5 Publication of annual accounts and periodical highlights
4.7.6 Non-compliance/deviations in accounting policies followed as compared to prescribed
accounting policies by NRB/Nepal Accounting Standard
4.8
Risk Minimization (Directive No 5)
4.8.1 Mechanisms to minimize liquidity risk
4.8.2 Use of GAP Analysis and other mechanisms to measure and manage interest rate risk
4.8.3 Mechanisms to minimize foreign exchange risk
4.9
Corporate Governance (Directive No.6)
4.9.1 Formulation and implementation of required plans, policies and guidelines
4.9.2 Code of conduct of Directors, Chief Executive and Employees
4.9.3 Cases of conflict of interest of Directors, Chief Executive and Employees

93

4.9.4
4.9.5
4.9.6
4.10

4.11
4.11.1
4.11.2
4.11.3
4.11.4
4.11.5
4.11.6
4.11.7
4.12

4.13
4.13.1
4.13.2
4.13.3
4.13.4
4.14
4.14.1
4.15
4.15.1
4.15.2
4.16
4.16.1
4.16.2
4.17
4.17.1
4.17.2
4.17.3
4.18
4.18.1
4.18.2
4.18.3
4.19
4.19.1
4.19.2
4.20
4.20.1
4.20.2
4.20.3
4.20.4
4.20.5
4.21
4.21.1
4.21.2
4.22

Mechanism to identify related pjrties promoters, directors or senior management.

Lending to directors, chief executive, employees (except as per employee rules) and their
related pjrties, if any
Level of Corporate governance and compliance of directives related to corporate
governance.
Implementation of Supervisory Findings (Directive No.7)
Auditor's finding on the status of compliance of directions given by NRB based on its
onsite inspections and offsite supervision.
Investments (Directive No.8)
Investments in unlisted companies
Investment in companies with financial interest
Investment in shares of other bank/FIs
Investment in shares and debentures exceeding the limits
Review of the investment portfolio
Adequacy of provisioning requirements
Adequacy of investmet adjustment fund requirements
Reporting Requirements (directive No.9)
Comment upon the reliability of mechanism used for NRB reporting and the accuracy of
such returns
Sale or Transfer of Promoters Share (Directive No. 10)
Sale or transfer against the statutory requirements
Sale or pledge of promoter shares, during the lock-in period
Where the promoter of the institition is an entity, unauthorized transfer of ownership of
such entity.
Where the promoter of the institution is an entity, the availability of audited financial
statement of such entity for verification.
Credit Information (Directive No.12)
Mechanism to obtain required information from borrowers
Cash Reserve/Statutory Liquidity Requirement (Directive No. 13)
Comment on any exceptions on the maintenance of CRR as stipulated by the directive
Comment on any exceptions on the maintenance of SLR as stipulated by the directive
New Branch/Office Operation (Directive No. 14)
Unauthorized branches/offices/counters
Unauthorized transactions
Interest Rates (Directive No. 15)
Interest rate determination procedures
Mechanism to determine cost of fund, yield on earning assets and interest spread
Publication of interest rates
Mobilization of Financial Resources (Directive No. 16)
Concentration of deposits
Resource mobilization beyond the limit
Issuance of debenture and other debt instruments
Amount receive for Deprived Sector Lending (Directive No.17)
Comment on the exceptions observed in the deprived sector lending
Monitoring mechanism for utilization of deprived sector lending on a half yearly basis
Expansion, Contraction and Merger (Directive No.18)
Fulfillment of the specified requirements for upgradation by the financial institution, where
applicable.
Whether the minimum capital, capital structure meet the stipulated pre-requisite conditions
for merger and/or acquisition, where applicable.
Trading status of stocks in the stock exchange.
Compliance of regulatory provisions on the Merger including Fit & Proper Test mentioned
in BAFIA, 2063 NRB Act, 2058 and Directives.
Overall opinion on Expansion, Constraction and Merger.
Know Your Customer, KYC (Directive No.19)
KYC norms formulated and followed.
Adequacy of mechanism, procedures and documents for knowing the customer.
E-banking Directives (Directive No.21)

94

4.22.1
4.22.2
4.22.3
4.23
4.23.1
4.23.2
4.23.3

5.

6.

E-banking policies and procedures formulated and followed.

Adequacy of security maintained in the e-banking trasactions.
Adequacy of conditions on bilateral agreement with agents and third pjrty.
Miscellaneous Directives (Directive No.22)
Whether insurance agency service offered to its clients.
Authenticity of computer software used.
Preparation of documents in the devnagari script of Nepali language as stipulated in the
directives.
4.23.4 Compliance of taxation, including TDS, and mandatory provisions made by fiscal policy of
Government of Nepal.
4.23.5 Compliance of regulations and laws with respect to Auction.
4.23.6 Use of Refinancing Facilities availed by the NRB made as per the agreement.
4.24
Transparency and level of economy in the capital and operating expenditures.
4.25
Compliance with internal rules, regulations and guidelines
Comment on the overall state of compliance with the internal rules, regulations and
guidelines.
4.26
Overall compliance of laws, regulations, circulars, directives and guidelines.
Comment on the overall state of compliance with the laws, regulations, circulars, directives
& guidelines.
OTHERS
5.1
Whether guarantees, all other contingent liabilities and off balance sheet exposures are
properly recorded and disclosed
5.2
Whether banks have entered into any contracts with related pjrties including the promoters,
directors, shareholders holding more than 1% and their undivided family
5.3
Compliance of pre-requisite conditions for Purchase of fixed assets
5.4
Any comments or issues, which the auditor feels appropriate to be communicated to the
supervisor and is not covered by the above.
CONCLUSION
6.1
Type of Audit opinion expressed in the final audit Report
6.1.1 Unqualified
6.1.2 Qualified
6.1.3 Adverse
6.1.4 Disclaimer
6.2
Main reason for the qualified, adverse or disclaimer opinion on the financial statement
produced, where applicable.
6.3
Areas of operation where it is exposed to excessive risk
6.4
The risk areas where FI has not been able to properly address these risks
6.4
Comment on the Major Problems faced by the FI
6.5
Overall opinion of the auditor on the operation and financial standing of the FI

95