Unified Directives 2076 Amendment1 PDF

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g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb{]zg, @)&^ df ;+zf]wg÷kl/dfh{g yk Joj:yf
qm=;= O=k|f=lgb]{zg g+= PsLs[t lgb{]zg @)&^ df ePsf] ljBdfg Aoj:yf PsLs[t lgb{]zg @)&^ df ul/Psf] ;+zf]wg÷kl/dfh{g÷gofF yk
Aoj:yf
1.
O=k|f=lgb]{zg g+= Ohfhtkqk|fKt a}+s÷ljQLo ;+:yfx?n] h'g;'s} avt -s_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] h'g;'s} ;dodf klg
!÷)&^, a'+bf g+= #, klg tf]lsPsf] cg'kftdf Go"gtd k'FhLsf]if sfod ug'{ tf]lsPsf] cg'kftdf Go"gtd k'FhLsf]if sfod ug'{ kg]{5 .
df ;+zf]wg . kg]{5 . æsÆ ju{sf Ohfhtkqk|fKt ;+:yfn] cg';"rL !=! -v_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] k'FhLsf]ifsf] ljj/0f
df Joj:yf eP adf]lhdsf] Capital Adequacy k|To]s dlxgfsf] d;fGtsf] ljQLo ljj/0fsf cfwf/df tf]lsPsf]
Framework, 2015 tyf ævÆ / æuÆ ju{sf ljQLo 9fFrfdf tof/ u/L cfGtl/s n]vfk/LIfsaf6 k|dfl0ft u/fO{ o;
;+:yfx?n] cg';"rL !=@ df Joj:yf ePadf]lhd Capital a}+ssf] l/kf]l6{ª kf]6{n dfk{mt k|To]s dlxgf ;dfKt ePsf] !% lbg
Adequacy Framework, 2007 (Updated July 2008)
leq k7fO{ ;Sg' kg]{5 .
adf]lhd k'FhLsf]ifsf] ljj/0f k|To]s dlxgfsf] d;fGtsf]
ljQLo ljj/0fx?sf] cfwf/df tof/ u/L cfGtl/s
n]vfk/LIfsaf6 k|dfl0ft u/fO{ o; a}+ssf] a}+s tyf
ljQLo ;+:yf lgodg ljefu tyf ;DalGwt ;'kl/j]If0f
ljefudf k|To]s dlxgf ;dfKt ePsf] ldltn] !% lbg
leq k7fO{ ;Sg' kg]{5 . dfl;s ?kdf cfGtl/s
n]vfk/LIf0f u/fP/ k]z ug{ g;s]df dfl;s ljj/0fdf
;f] Joxf]/f pNn]v kg]{5 . t/, qodf;sf] cGTosf] ljj/0f
eg] clgjfo{?kdf cfGtl/s n]vfk/LIfsaf6 k|dfl0ft
u/fP/ g} k]z ug'{ kg]{5 .
o; a}+sdf k7fpg' kg]{ Capital Adequacy Framework
2015 cg';f/sf kmf/fd g+= ! b]lv ( / Capital
Adequacy Framework 2007 (updated July 2008)
cg';f/sf kmf/fd g+= ! b]lv * ;Ddsf ljj/0fx?sf]
Excel Format tof/ kf/L o; a}+ssf] j]j;fO6df
/flvPsf] x'Fbf ;f]xL Format df tYof+s ljj/0fx? e/L
o; a}+sdf k7fpg' kg]{ Joj:yf ul/Psf] 5 .
1
2.
O=k|f=lgb]{zg g+= o; a}+saf6 hf/L Capital Adequacy Framework Ohfhtkqk|fKt æsÆ ju{ / /fli6«o:t/sf ævÆ ju{sf ;+:yfn] o;
!÷)&^, a'+bf g+= $, adf]lhd æsÆ ju{ / /fli6«o:t/sf ævÆ ju{sf a}+saf6 hf/L ul/Psf] Internal Capital Adequacy Assesment
df ;+zf]wg . Ohfhtkqk|fKt ;+:yfn] klxrfg u/]sf hf]lvdsf Process (ICAAP) Guidelines kfngf ug'{kg]{5 .
cltl/Qm a}+s cg';f/sf] cGt/lglxt cGo hf]lvdx?
;d]t klxrfg u/L ;f] cg'?ksf] k'FhLsf]if sfod ug{ o;}
;fy ;+nUg Internal Capital Adequacy Assesment
Process (ICAAP) Guidelines hf/L ul/Psf] 5 . o;/L
hf/L ul/Psf] ICAAP Guidelines kfngf ug'{ ;DalGwt
a}+ssf] st{Jo x'g]5 .
3.
O=k|f=lgb]{zg g+= -v_ Ohfhtkqk|fKt ;+:yfx?n] s'g} cfly{s jif{sf] aLrsf] -v_ Ohfhtkqk|fKt ;+:yfn] s'g} cfly{s jif{sf] aLrsf] s'g} cjlwdf
!÷)&^, a'+bf g+= ^, s'g} cjlwdf tf]lsPsf] cg'kftdf Go"gtd k'FhLsf]if tf]lsPsf] cg'kftdf Go"gtd k'FhLsf]if sfod ug{ g;s]sf] ePtfklg
pka'Fbf -v_ df sfod ug{ g;s]sf] eP tfklg ;f]xL cfly{s jif{sf] ;f]xL cfly{s jif{sf] cGTodf tf]lsPsf] cg'kftdf Go"gtd k'FhLsf]if
;+zf]wg . cGTodf tf]lsPsf] cg'kftdf Go"gtd k'FhLsf]if sfod sfod ePsf] cfwf/df gub nfef+z tyf af]g; ;]o/
ePsf] cfwf/df gub nfef+z tyf af]g; ;]o/ ljt/0f 3f]if0ff÷ljt/0f ug{ kfO{g] 5}g .
ug{ kfO{g] 5}g . of] Joj:yfn] ;f] cfly{s jif{sf] cGTodf
afx\o n]vfk/LIfsaf6 k|dfl0ft ljQLo ljj/0faf6
tf]lsPsf] cg'kftdf Go"gtd k'FhLsf]if sfod ePsf]
cfwf/df o; a}+ssf] :jLs[lt lnO{ af]g; ;]o/
3f]if0ff÷ljt/0f ug{ afwf kg]{ 5}g . o;/L af]gz ;]o/
ljt/0f ubf{ s/ k|of]hgsf nflu cfjZos kg]{ /sd dfq
gub nfef+z 3f]if0ff ug{ jf ljt/0f ug{ :jLs[lt lbg
;lsg]5 .
4.
O=k|f=lgb]{zg g+= ! If any majority owned subsidiary institutions are not If any majority owned subsidiary institutions are not
sf] cg';"rL !=! / consolidated for capital purposes, all equity and consolidated for capital purposes, all equity and other
cg';"rL !=@ sf] other regulatory capital investments in those entities regulatory capital investments in those entities attributable to
attributable to the group will be deducted and the the group will be deducted except otherwise prescribed and
a'Fbf g+ ! sf]
assets and liabilities, as well as third party capital the assets and liabilities, as well as third party capital
pka'Fbf !=% sf] investments in the subsidiary will be removed from investments in the subsidiary will be removed from the banks
2
clGtd jfSodf the bank’s balance sheet for capital adequacy balance sheet for capital adequacy purposes.
;+zf]wg . purposes.
5.
O=k|f=lgb]{zg g+= ! In case of loans, advances and bills purchased, the In case of loans, advances and bills purchased, the provisions
sf] cg';"rL !=! / provisions created in lieu of Pass loans only are created in lieu of Performing loans only are classified as
cg';"rL !=@ sf] classified as General loan loss provision. General loan loss provision.
a'Fbf g+ a'Fbf g+ # sf]
pka'Fbf #=@ sf]
kfFrf} cg'R5]bsf]
klxnf] jfSodf
;+zf]wg .
6.
O=k|f=lgb]{zg g+= ! Exposures on Personal loan in excess of the Exposures on Personal loan in excess of the threshold of
sf] cg';"rL !=! / threshold of regulatory retail portfolio and lending regulatory retail portfolio and exposures on credit card shall
cg';"rL !=@ sf] against securities (bonds and shares) shall attract risk warrant a risk weight of 150%.
weight of 100 % . Similarly, exposures on credit
a'Fbf g+ # sf]
card shall also warrant a risk weight of 150%.
pka'Fbf #=#-i_ -
2_df ;+zf]wg .
7.
O=k|f=lgb]{zg g+= ! 4. Investments in the equity and other capital x6fOPsf]
sf] cg';"rL !=! / instruments of institutions, which are listed in the
High risk claims af6 Other assets df ;fl/Psf]
cg';"rL !=@ sf] stock exchange and have not been deducted from
Tier 1 capital, shall be risk weighed at 100% net of
a'Fbf g+ # sf]
provisions and valuation adjustments which are,
pka'Fbf #=#-i_ -4_ directly or through other comprehensive income,
x6fOPsf] / recognized on equity. Investments in mutual fund
qmd;+Vof ldnfg shall also be risk weighted at 100% net of valuation
ul/Psf] . adjustments as described above.
8.
O=k|f=lgb]{zg g+= ! 1. With regard to other assets, following 1. With regard to other assets, following provisions have
sf] cg';"rL !=! / provisions have been made; been made;
cg';"rL !=@ sf]  Interest receivable/claim on government a. Interest receivable/claim on government securities will
a'Fbf g+ # sf] securities will be risk-weighed at 0%. be risk-weighed at 0%.
pka'Fbf #=#-j_-1_ df
3
;+zf]wg .  Staff loan given as per Employee By-laws and b. Staff loan given as per Employee By-laws and secured
secured by residential property, that is or will be by residential property, that is or will be occupied by the staff
occupied by the staff or that is rented, will be risk- or that is rented, will be risk-weighed at 50%. However, banks
weighed at 50%. However, banks should ensure the should ensure the existence of adequate margin of security over
existence of adequate margin of security over the the amount of loan based on strict valuation rules.
amount of loan based on strict valuation rules. c. Investments in equity or regulatory capital instruments
 Investments in equity or regulatory capital issued by securities firms will be risk-weighed at 100% net of
instruments issued by securities firms will be risk- valuation adjustments which are, directly or through other
weighed at 100% net of valuation adjustments comprehensive income, recognized on equity.
which are, directly or through other comprehensive d. Cash in transit and other cash items in the process of
income, recognized on equity. collection will be risk-weighed at 20%. For this purpose, cash
 Cash in transit and other cash items in the items shall include Cheque and Draft.
process of collection will be risk-weighed at 20%. e. Fictitious assets that have not been deducted from Tier 1
For this purpose, cash items shall include Cheque, capital shall be risk weighed at 100%.
Draft, and Travellers Cheques.
f. Investments in the equity and other capital
 Fictitious assets that have not been deducted instruments of institutions, which are listed in the stock
from Tier 1 capital shall be risk weighed at 100%. exchange and have not been deducted from Tier 1 capital,
 All Other assets will be risk-weighed at 100% shall be risk weighed at 100% net of provisions and
net of specific provision and valuation adjustments valuation adjustments which are, directly or through other
which are, directly or through other comprehensive comprehensive income, recognized on equity. Investments
income, recognized on equity. in mutual fund shall also be risk weighted at 100% net of
valuation adjustments as described above.
g. All Other assets will be risk-weighed at 100% net of
specific provision and valuation adjustments which are, directly
or through other comprehensive income, recognized on equity.
h. Lending against securities (bonds and shares) shall
attract risk weight of 100 % .
4
9.
O=k|f=lgb]{zg g+= ! Long term irrevocable Credit 50% Long term irrevocable Credit 50%
sf] cg';"rL !=! / Commitments Commitments
cg';"rL !=@ sf] Any un-drawn portion of committed Any un-drawn portion of committed credit
a'Fbf g+ # sf] credit lines sanctioned for a period lines sanctioned for a period of more than
pka'Fbf #=# sf] of more than 1 year. This shall 1 year.
v08 K -1_ df include all unutilized limits in
;+zf]wg . respect of revolving working capital
loans e.g. overdraft, cash credit,
working capital loan etc. except for
trade finance exposures.
10.
O=k|f=lgb]{zg g+= ! 5.2 SEGREGATION OF INVESTMENT 5.2 SEGREGATION OF INVESTMENT PORTFOLIO:
sf] cg';"rL !=! / PORTFOLIO: Banks shall recognize measure, present and disclose the
cg';"rL !=@ sf] investment instruments as per the requirement of NFRSs.
Banks will have to segregate their investment
a'Fbf g+ % sf] portfolio into any of following three categories:
pka'Fbf %=@ df a. Held for Trading:
;+zf]wg .
An investment that is made for the purpose of
generating a profit from short term fluctuations in
price should be classified under this category. An
asset should be classified as held for trading even if
it is a part of a portfolio of similar assets for which
there is a pattern of trading for the purpose of
generating a profit from short term fluctuations in
price. These investments should be marked to
market on a daily basis and differences reflected in
the profit and loss account.
b. Held to Maturity:
The investments made with positive intent and
ability of the bank to hold till maturity should be
classified as held to maturity investments. The bank
does not have the positive intent to hold an
5
investment to maturity, if any of the following

conditions are met:
1. Bank has the intent and the ability to hold the
asset for only an undefined period; or
2. Bank stands ready to sell the asset (other than if
a situation arises that is non-recurring and could not
have been reasonably anticipated) in response to
changes in market interest rates or risks, liquidity
needs, changes in the availability of and the yield on
alternative investments, changes in financing sources
and terms, or changes in foreign currency risk.
The held to maturity investments should be valued at
amortised cost i.e. the cost price less any
impairments (if applicable). The impairments should
be included in the profit and loss accounts for the
period.
c. Available for Sale:
All other investments that are neither "held for
trading" nor "held to maturity" should be classified
under this category. These investments should be
marked to market on a regular basis and the
difference to be adjusted through reserves. Banks are
required to maintain Investment Adjustment Reserve
(eligible as Tier 2 capital) to the extent of 2% of
available for sale portfolio.
The share investment on intitutions specified under
Directives no. 8 shall be exempted for maitaining
Investment Adjustment Reserve .
6
11.
O=k|f=lgb]{zg g+= ! Where the banks do not have satisfactory Assets Where the banks do not have satisfactory Assets Liability
sf] cg';"rL !=! / Liability Management policies and practices to Management policies and practices to effectively manage the
cg';"rL !=@ sf] effectively manage the market risks, an additional market risks, an additional risk weight of 1% of Net Interest
risk weight of 1% of Net Interest Income of the Income of the immediate previous financial year shall be added
a'Fbf g++ ^ sf]
immediate previous financial year shall be added to to the risk weight for market risk.
pka'Fbf ^=$ -a_ -5_ the risk weight for market risk. Where the Net Interest Income of the immediate previous
df ;+zf]wg . financial year is negative, 1% of the total credit and
investments net of specific provisions shall be the capital
charge for unsatisfactory ALM policies and practices.
12.
O=k|f=lgb]{zg g+= ! The failure on part of the banks to meet the The failure on part of the banks to meet the provisions of this
sf] cg';"rL !=! / provisions of this framework shall be considered as a framework shall be considered as a violation of the NRB
cg';"rL !=@ sf] violation of the NRB directives and shall attract directives and shall attract stipulated actions. The nature of the
stipulated actions. The nature of the enforcement enforcement action largely depends on degree of the capital
a'Fbf g+ ^ sf]
action largely depends on degree of the capital adequacy of the bank. The trigger points and the prescribed
pka'Fbf ^=$ -b_ -1_ adequacy of the bank. The trigger points and the action in case of non-compliance shall be as per the provisions
df ;+zf]wg . prescribed action in case of non-compliance shall be of Prompt Corrective Action Byelaw 2074 propounded by
as per the provisions of Prompt Corrective Action Nepal Rastra Bank.
Byelaw 2064 propounded by Nepal Rastra Bank.
13.
O=k|f=lgb]{zg g+= @ gjLs/0f geO{ c:yfoL ?kdf e'QmfgL cjlw a9fO{Psf gjLs/0f geO{ c:yfoL ?kdf a9Ldf () lbg;Dd e'QmfgL cjlw
÷)&^ -!_-s_-@_ - cNksfnLg jf rfn'k'FhL shf{ . a9fO{Psf cNksfnLg jf rfn'kFh
' L shf{ .
cf_ df ;+zf]wg .
14.
O=k|f=lgb]{zg=g+=@÷) ;fFjf / Jofh lgoldt ?kdf e'QmfgL ePtfklg nuftf/ ;fFjf / Aofh lgoldt ?kdf e'QmfgL ePtfklg nuftf/ b'O{ jif{b]lv
&^, a'+bf g+= !, b'O{ jif{b]lv v'b gf]S;fgLdf /x]sf] jf v'b gf]S;fgLdf /x]sf] jf g]6jy{ C0ffTds ePsf kmd{, sDkgL jf
pka'+bf -s_ -@_ -O{_ g]6jy{ C0ffTds /x]sf] kmd{, sDkgL jf ;+:yfnfO{ ;+:yfnfO{ k|jflxt shf{ .
df ;+zf]wg . k|jflxt shf{ . t/, lgdf{0ffwLg cj:yfdf /x]sf t/,
kl/of]hgfnfO{ k|bfg ul/Psf] shf{sf] xsdf kl/of]hgfn]
Jofj;flos pTkfbg z''? u/] kZrft @ cfly{s jif{sf] -s_ lgdf{0ffwLg cj:yfdf /x]sf kl/of]hgfnfO{ k|bfg ul/Psf]
ljQLo ljj/0fsf] cfwf/df dfq of] Joj:yf nfu" x'g]5 . shf{sf] xsdf kl/of]hgfn] Jofj;flos pTkfbg z''? u/] kZrft @
;fy}, k|fyldstfk|fKt If]qdf k|jfx ePsf] shf{sf] xsdf k"0f{ cfl{y{s jif{sf] ljQLo ljj/0fsf] cfwf/df dfq of] Joj:yf nfu"
o:tf] cjlwnfO{ # aif{ sfod ul/Psf] 5 . x'g]5 .
7
-v_ tf]lsPsf If]qdf k|jfx ePsf] shf{sf] xsdf o:tf] cjlwnfO{ #

jif{ sfod ul/Psf] 5 .
15.
O=k|f=lgb]{zg=g+=@÷) -C_ shf{ :jk'FhL cg'kft (Debt to Equity Ratio) -C_ shf{ :jk'FhL cg'kft (Debt to Equity Ratio) *)M@) eGbf a9L
&^ a'+bf g+= !, *)M@) eGbf a9L x'g] u/L k|jfx ePsf shf{x? . t/, x'g] u/L k|jfx ePsf shf{x? .
pka'+bf -s_ -@_ - xfn o:tf] cg'kft kfngf gePsf shf{x?sf] xsdf
C_ df ;+zf]wg . @)&& c;f/d;fGt;Dd o; Joj:yf adf]lhd ;"Id
lgu/fgL shf{df juL{s/0f ug{ clgjfo{ x'g] 5}g .
16.
O=k|f=lgb]{zg g+= a9Ldf Ps jif{;Dd e'StfgL cjlw ePsf] rfn' k'FhL a9Ldf Ps jif{;Dd e'StfgL cjlw ePsf] rfn' k'FhL shf{nfO{
@÷)&^, a'+bf g+= @, shf{nfO{ gjLs/0f ubf{ c;n shf{df ;dfj]z ug{ ;lsg] gjLs/0f ubf{ c;n shf{df ;dfj]z ug{ ;lsg] 5 . o:tf shf{x?
df ;+zf]wg . 5 . Ohfhtkqk|fKt ;+:yfn] C0fLsf] shf{ ltg{ ;Sg] C0fLsf] shf{ ltg{ ;Sg] Ifdtf, efjL gub k|jfx, cfDbfgLsf] ;|f]t
Ifdtf, efjL gub k|jfx, cfDbfgLsf] ;|f]t h:tf shf{ h:tf shf{ k|jfxsf Go"gtd cfwf/x?sf] ljZn]if0f kZrft shf{
k|jfxsf Go"gtd cfwf/x?sf] ljZn]if0f kZrft shf{ ;b'kof]usf] ;'lglZrttf x'g] u/L dfq gjLs/0f ug'{kg]{5 .
;b'kof]usf] ;'lglZrttf x'g] u/L dfq shf{ gjLs/0f
ug'{kg]{5 . rfn' k'FhL k|s[ltsf shf{x?df k|fKt x'g' kg]{
Aofh lgoldt gePsf] cj:yfdf To:tf] shf{nfO{ Aofh
jSof}tf cjlwsf] cfwf/df juL{s/0f ug'{ kg]{5 .
17.
O=k|f=lgb]{zg g+= efvf gf3]sf] jf ggf3]sf] s'g} klg shf{df b]xfosf] s'g} efvf gf3]sf] jf ggf3]sf] s'g} klg shf{df b]xfosf] s'g} s}lkmot
@÷)&^, a'+bf g+= # s}lkmot b]lvPdf To:tf] shf{ tyf ;fk6nfO{ v/fj b]lvPdf To:tf] shf{ tyf ;fk6nfO{ v/fa shf{df juL{s/0f ug'{
sf] klxnf] shf{df juL{s/0f ug'{ kg]{5 / To:tf] shf{ c;'nLsf] kg]{5 M–
jfSof+;df ;+zf]wg . k|s[of cufl8 a9fpg' kg]{5 M–
18.
O=k|f=lgb]{zg=g+=@÷) -v_ C0fL x/fPdf jf ufoj ePdf, C0fL a]kQf ePdf jf () lbg;Dd ;Dks{df gcfPdf,
&^ a'+bf g+= #,
pka'+bf -v_df
;+zf]wg .
19.
@)&^ sf] O=k|f= $= cfjlws shf{ ;DaGwL yk Joj:yf $= cfjlws shf{ ;DaGwL yk Joj:yf
lgb]{zg g+=@÷)&^ -!_ ls:tfjGbLdf k|jfx ul/Psf cfjlws shf{x? -!_ ls:tfjGbLdf k|jfx ul/Psf cfjlws shf{x? (Term Loan)
sf] a'Fbf g+=$ df
8
;+zf]wg . (Term Loan) sf] xsdf ;fFjfsf] ls:tfn] efvf gf3]df sf] xsdf ;fFjfsf] ls:tfn] efvf gf3]df ;Dk"0f{ jSof}tf shf{
;Dk"0f{ jSof}tf shf{ /sdnfO{ g} ls:Tff /sdsf] efvf /sdnfO{ g} ls:Tff /sdsf] efvf gf3]sf] cjlwsf] cfwf/df juL{s/0f
gf3]sf] cjlwsf] cfwf/df juL{s/0f ug'{ kg]{5 . ug'{ kg]{5 .
t/, clwljsif{ (Overdraft) sf] sf/f]af/ ug]{ ;'ljwf -@_ hnljB't kl/of]hgf, ljB't k|;f/0f nfOg -Transmission
gkfPsf Ohfhtkqk|fKt ;+:yfx?n] k|bfg u/]sf] cfjlws Line_ s]jnsf/ lgdf{0f kl/of]hgf / gjLs/0fLo phf{ kl/of]hgfdf
shf{sf] xsdf b]xfo adf]lhd shf{ gf]S;fgL Joj:yf k|jfx ePsf shf{sf] xsdf s'g} ls:tfn] () lbgeGbf a9Ln] efvf
sfod ug'{kg]{5 . gf3]df To:tf] ls:tf /sdnfO{ v/fj ju{df juL{s/0f u/L ls:tfsf]
ztk|ltzt 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 l6Kk0fLM o; bkmfsf] k|of]hgsf nflu æcfjlws shf{Æ eGgfn]
shf{df juL{s/0f u/L shf{ gf]S;fgL Joj:yf sfod Ps jif{eGbf a9L e'QmfgL cjlw sfod u/L k|jfx ul/Psf] shf{
ug'{kg]{5 . t/, Ohfhtkqk|fKt ;+:yfn] ;Dk"0f{ shf{ ;fk6nfO{ ;Demg' kb{5 .
/sdnfO{ g} v/fj shf{df juL{s/0fug{ rfx]df of]
Joj:yfn] afwf k'u]sf] dflgg] 5}g .
-v_ ls:tf /sdn] ! jif{eGbf a9L 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 .
-@_ hnljB't kl/of]hgf, ljB't k|;f/0f nfOg -
Transmission Line_ s]jnsf/ lgdf{0f kl/of]hgf /
gjLs/0fLo phf{ kl/of]hgfsf] shf{sf] xsdf s'g}
ls:tfn] () lbgeGbf a9Ln] efvf gf3]df To:tf] ls:tf
/sdnfO{ v/fj ju{df juL{s/0f u/L ls:tfsf]
ztk|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .
l6Kk0fLM o; bkmfsf] k|of]hgsf nflu æcfjlws
shf{Æ eGgfn] Ps jif{eGbf a9L e'QmfgL cjlw sfod
u/L k|jfx ul/Psf] shf{ ;fk6nfO{ ;Demg' kb{5 .
9
20.
O=k|f=lgb]{zg g+= -s_ ;fdfGotof Ps jif{eGbf a9L u|]; cjlw /fvL -s_ ;fdfGotof Ps jif{eGbf a9L u|]; cjlw /fvL cfjlws shf{
@÷)&^, a'+bf g+= & cfjlws shf{ k|bfg ug{ kfOg] 5}g . ;f] eGbf a9L u|]; k|bfg ug{ kfOg] 5}g .
-s_ cjlw k|bfg ug'{kg]{ ePdf s] slt sf/0fn] / s'g s'g t/, Joj;fo tyf kl/of]hgfsf] k|s[lt cg';f/ ;f] eGbf a9L u|];
u|]; cjlw ;DaGwL cfwf/df a9L u|]; cjlw sfod ug'{k/]sf] xf] ;f]sf] cjlw k|bfg ug'{kg]{ ePdf s] slt sf/0fn] / s'g s'g cfwf/df a9L
Joj:yf . Joxf]/f v'nfO{ shf{ :jLs[ltsf] ;dodfg} ;f] shf{ :jLs[t u|]; cjlw sfod ug'{k/]sf] xf] ;f]sf] Joxf]/f v'nfO{ shf{ :jLs[ltsf]
ug{ clVtof/ k|fKt clwsf/LeGbf ;dodfg} ;f] shf{ :jLs[t ug{] clVtof/ k|fKt clwsf/L eGbf Ps
Ps tx dflyNnf] clwsf/Laf6 :jLs[t u/fpg' tx
kg]{5 . o; k|of]hgsf] nflu ;aeGbf dflyNnf] :t/ dflyNnf] clwsf/Laf6 :jLs[t u/fpg' kg]{5 . o; k|of]hgsf] nflu
;~rfns ;ldlt x'g]5 . ;a}eGbf dflyNnf] :t/ ;~rfns ;ldlt x'g]5 .
:ki6Ls/0fM u|]; cjlw eGgfn] shf{ k|jfx z'? ePsf] ldltb]lv

shf{sf] ls:tf e'QmfgL ug{ z'? x'g] ldlt a'em\g' kg]{5 .
21.
O=k|f=lgb]{zg g+= @ -@_ g]kfn ;/sf/n] g]kfn /fhkqdf k|sflzt ?U0f a'Fbf ;fl/Psf]
÷)&^ -*_-@_ pBf]usf] k'g:yf{kgf tyf pko'Qm lgsf;sf] nflu o; O=k|f=lgb]{zg g+= @ ÷)&^ -(_-$_df -r_ a'Fbf yk .
x6fpg] / qmd;+Vof a}+sn] hf/L u/]sf] ?U0f pBf]usf ;DaGwdf ljQLo
ldnfg ul/Psf] . If]qaf6 x'g;Sg] ;'ljwf ;DaGwL sfo{lalw, @)&) -
sfo{ljlw –@=!_adf]lhd x'g] u/L shf{ k'g/tflnsLs/0f
jf k'g/;+/rgf ubf{ Go"gtd kRrL; k|ltzt shf{
gf]S;fgL Joj:yf ug'{ kg]{5 .
22.
O=k|f=lgb]{zg g+= @ sf]le8–!( af6 clt k|efljt If]qdf k|bfg ul/Psf] Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfaf6 k|jfx ul/Psf shf{x? dWo]
÷)&^ -*_ sf] shf{sf] xsdf C0fLsf] kl/of]hgf jf Joj;fodf k/]sf] sf]le8–!( af6 clt tyf dWod k|efljt If]qdf k|bfg ul/Psf]
pka'Fbf # df k|efj tyf ljQLo cj:yfsf] d"Nofªsg u/L C0fLsf] shf{sf] xsdf C0fLsf] kl/of]hgf jf Joj;fodf k/]sf] k|efj tyf
;+zf]wg . lnlvt sfo{of]hgf cg';f/ eljiodf pBf]u Joj;fo ljQLo cj:yfsf] d"Nofªsg u/L C0fLsf] lnlvt sfo{of]hgf cg';f/
;~rfngdf cfO{ C0f r'Qmf x'g ;Sg]df a}s tyf ljQLo eljiodf pBf]u Joj;fo ;~rfngdf cfO{ C0f r'Qmf x'g ;Sg]df a}s
;+:yf cfZj:t ePdf ;DalGwt C0fLsf] cg'/f]wdf Ps tyf ljQLo ;+:yf cfZj:t ePdf ;DalGwt C0fLsf] cg'/f]wdf Ps
k6ssf] nflu C0fLn] a'emfpg'kg]{ Aofhsf] !) k|ltzt k6ssf] nflu C0fLn] a'emfpg'kg]{ Aofhsf] !) k|ltzt /sd c;"n
/sd c;"n pk/ u/L b]xfosf zt{x?sf] cwLgdf /xL pk/ u/L b]xfosf zt{x?sf] cwLgdf /xL shf{sf] k'g/tflnsLs/0f
shf{sf] k'g/tflnsLs/0f /÷jf k'g/;+/rgf ug{ ;lsg] 5 . /÷jf k'g/;+/rgf ug{ ;lsg] 5 .
10
23.
O=k|f=lgb]{zg g+= @ C0fL sDkgL ePdf ;f] sDkgLsf ;+:yfks, ;~rfns jf x6fOPsf] .
÷)&^ -(_-*_df - lghsf] Psf3/ kl/jf/sf ;b:osf] gfddf ePsf] lwtf] .
O_ df ;+zf]wg .
24.
O=k|f=lgb]{zg g+= @ a}+s tyf ljQLo ;+:yfx?n] JolQmut hdfgLdf k|jfx JolQmut hdfgL;Fu ;DalGwt a'Fbf O=k|f=lgb]{zg g+= @ ÷)&^ -(_-
÷)&^ -(_-(_ . eO/x]sf] lzIff shf{ tyf n3' ljQLo ;+:yf Pjd\ &_ sf] -u_ df ;f/L qmd;+Vof ldnfg ul/Psf] .
;xsf/L ;+:yfx?nfO{ ljkGg ju{ shf{ cGtu{t nufgL
u/]sf] shf{df dfly pka'Fbf -%_ adf]lhd tf]lsPsf] shf{
gf]S;fgL Joj:yfdf cltl/Qm jL; k|ltzt yk shf{
gf]S;fgL Joj:yf ug'{ kg]{5}g .
25.
O=k|f=lgb]{zg g+= a}+s tyf ljQLo ;+:yfaf6 shf{ k|jfx ePsf a}+s tyf ljQLo ;+:yfaf6 shf{ k|jfx ePsf kl/of]hgfsf] Aofhdf
@÷)&^, a'+bf g+= (, kl/of]hgfx?sf] Aofhdf j[l4, cGo nfutdf j[l4 jf j[l4, pTkfbg Ifdtf (production capacity) lj:tf/ eO{ nufgLdf
pka'+bf $ sf] v08 pTkfbg Ifdtfdf j[l4 eO{ z'?df tf]lsPsf] shf{ e'Qmfg x'g] j[l4 jf cGo nfutdf a[l4 h:tf sf/0fn] z'?df tf]lsPsf] shf{
-u_ df ;+zf]wg . ug]{ cjlw -Repayment Schedule_ df shf{ r'Qmf ug{ e'QmfgL ug]{ cjlw -Repayment Schedule) df shf{ r'Qmf ug{ ;Sg]
;Sg] l:ylt g/x]sf C0fLx?dWo] /fli6«o k|fyldstfdf l:ylt g/x]sf C0fLdWo] /fli6«o k|fyldstfdf /x]sf xfO{8«f]kfj/,
/x]sf xfO{8«f]kfj/, s]jnsf/, l;d]G6 jf cGo k"jf{wf/ s]jnsf/, l;d]G6 jf cGo k"jf{wf/ lgdf{0f ;DaGwL kl/of]hgfx?nfO{
lgdf{0f ;DaGwL kl/of]hgfx?nfO{ b]xfosf zt{x? k'/f b]xfosf zt{ k'/f u/L k'g/tflnsLs/0f÷k'g/;+/rgf u/]sf] cj:yfdf
u/L k'g/tflnsLs/0f÷k'g/;+/rgf u/]sf] cj:yfdf ! ! k|ltzt dfq shf{ gf]S;fgL Joj:yf sfod ug{ ;lsg] 5 .
k|ltzt dfq shf{ gf]S;fgL Joj:yf sfod ug{ ;lsg] 5
.
26.
O=k|f=lgb]{zg g+= -^_ a}+s tyf ljQLo ;+:yfx?n] z'? ;]o/ lgisfzg - x6fOPsf] .
@÷)&^, a'+bf g+= (, Initial Public Offering - IPO_ x'Fbfsf] cj:yfdf ;]o/
pka'+bf ^ df vl/bsf nflu a'emfOg] cfj]bgsf] cw{s§Lsf] ;'/If0fdf
x6fpg] / qmd;+Vof o; lgb]{zgsf] a'Fbf g+= !% df ePsf] Joj:yf ljk/Lt
ldnfg ul/Psf] . s'g} lsl;dsf] shf{ k|jfx ug{ kfOg] 5}g . To:tf] shf{
k|jfx u/]sf] xsdf ;DalGwt a}+s tyf ljQLo ;+:yfn]
zt k|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .
11
O=k|f=lgb]{zg g+= @ -3_ hUuf PsLs/0f jf s/f/dfkm{t Jofj;flos s[lif, pBf]u / cGo t]>f] kIf lwtf] ;DalGwt a'Fbf O=k|f=lgb]{zg g+= @ ÷)&^ -(_-*_ sf]
27.
÷)&^ -(_-&_ 3 / Joj:ffo ;~rfng ug{ ;Demf}tf cg';f/sf] lnh ;DklQsf] ;'/If0fdf O / O{ a'Fbf yk .
ª. k|bfg ul/Psf] shf{ .
-ª_ Ps s/f]8;Ddsf kl/of]hgf lwtf]df k|jfx ePsf shf{ .
28.
O=k|f=lgb]{zg g+= @ Ohfhtkqk|fKt ;+:yfn] b]xfosf] cj:yfdf afx]s t];|f] kIfsf] Ohfhtkqk|fKt ;+:yfn] b]xfosf] cj:yfdf afx]s t];|f] kIfsf] lwtf]df dfq}
÷)&^ -(_-*_sf] lwtf]df dfq} k|jflxt shf{nfO{ o; lgb]{zg adf]lhd juL{s/0f k|jflxt shf{nfO{ o; lgb]{zg adf]lhd juL{s/0f u/L c;n, sd;n /
klxnf] cgR5]bdf u/L c;n, sd;n / z+sf:kb shf{df kg]{ eP ;f] ju{df z+sf:kb shf{df kg]{ eP ;f] ju{df tf]lsPsf] k|ltztsf] cltl/Qm la;
df ;+zf]wg . tf]lsPsf] k|ltztsf] cltl/Qm la; k|ltzt yk shf{ gf]S;fgL k|ltzt yk shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 . C0fLsf] cGo
Joj:yf sfod ug'{ kg]{5 . C0fLsf] cGo ;DklQsf] ;'/If0fn] ;DklQsf] ;'/If0fn] gvfDg] eO{ yk ;'/If0f jfkt t];|f] kIfsf] lwtf] ;d]t
gvfDg] eO{ yk ;'/If0f jfkt t];|f] kIfsf] lwtf] ;d]t lnO{ lnO{ shf{ k|jfx u/]sf] cj:yfdf C0fLsf] cGo ;DklQsf]] ;'/If0fn]
shf{ k|jfx u/]sf] cj:yfdf shf{sf] ;'/If0fn] gvfd]sf] hlt gvfd]sf] hlt shf{df dfly pNn]v eP adf]lhd yk shf{ gf]S;fgL
shf{df dfly pNn]v eP adf]lhd yk shf{ gf]S;fgL Joj:yf Joj:yf ug'{ kg]{5 . o:tf shf{x?sf] 5'§} ljj/0f tof/ ug'{ kg]{5 .
ug'{ kg]{5 . o:tf shf{x?sf] 5'§} ljj/0f tof/ ug'{ kg]{5 .
29.
O=k|f=lgb]{zg g+= @ -r_ v08 -s_ / -u_ adf]lhdsf shf{x? gAa] lbg v08 -s_, / -3_ adf]lhdsf shf{ gAa] lbg eGbf a9L cjlwn] efsf
÷)&^ -(_-&_-r_ eGbf a9L cjlwn] efsf gf3]df v/fa ju{df juL{s/0f gf3]df v/fa ju{df juL{s/0f u/L zt k|ltzt shf{ gf]S;fgL
df ;+zf]wg . u/L zt k|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{kg]{ . Joj:yf sfod ug'{kg]{ .
30.
O=k|f=lgb]{zg g+= t/, ldlt @)^(÷)#÷@( eGbf cl3 k|jflxt cfjlws t/, ldlt @)^(÷)#÷@( eGbf cl3 k|jflxt cfjlws shf{sf] xsdf
@÷)&^, a'+bf g+= (, shf{sf] xsdf clGtd ls:tf e'QmfgL cjlw;Dd o:tf] clGtd ls:tf e'QmfgL cjlw;Dd o:tf] yk shf{ gf]S;fgL Joj:yf
pka'+bf * df yk shf{ gf]S;fgL Joj:yf ug{ jfWo x'g] 5}g . ug{ afWosf/L x'g] 5}g .
;+zf]wg .
31.
O=k|f=lgb]{zg g+= @ xfn gePsf] . -ª_ ;'kl/j]If0fsf] qmddf b]lvPsf s}lkmotx? Ohfhtkq k|fKt
÷)&^ -!)_ df -ª_ ;+:yfn] ;'wf/ u/]sf] cj:yfdf ljefu ljZj:t ePdf .
yk ug]{ .
32.
O=k|f=lgb]{zg g+= @ -r_ u}/ a}+lsª ;DklQsf] ?kdf a}+s÷ljQLo ;+:yfn] -r_ u}/ a}+lsª ;DklQsf] ?kdf a}+s÷ljQLo ;+:yfn] ;sf/ u/]sf]
÷)&^ -!!_-$_ -r_ ;sf/ u/]sf] ;DklQ lwtf] ;'/If0f wgL -u}/ a}+lsª ;DklQdf ;DklQ lwtf] ;'/If0f wgL -u}/ a}+lsª ;DklQdf cfpg' cl3sf] wgL_
df ;+zf]wg . cfpg' cl3sf] wgL_ nfO{ lkmtf{ ubf{ u}/ a}+lsË;DklQ nfO{ lkmtf{ ubf{ u}/ a}+lsª ;DklQ n]vfª\sg ubf{sf] d"No jf lkmtf{
n]vfª\sg ubf{sf] d"Nodf g36\g] u/L ;DalGwt ;+:yf / ubf{sf] ;dodf /x]sf] aSof}tf /sd -;fjfF / Aofhsf] hf]8_ dWo]
12
;DalGwt ;'/If0f wgLaLrsf] cfk;L jftf{åf/f ;DalGwt h'g a9L x'G5 ;f] /sddf g36\g] u/L ;DalGwt ;+:yf / ;DalGwt
;'/If0f wgLnfO{ dfq lwtf]÷;'/If0f lkmtf{ ug{ eg] of] ;'/If0f wgLaLrsf] cfk;L jftf{åf/f ;DalGwt ;'/If0f wgLnfO{ dfq
lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g . lwtf]÷;'/If0f lkmtf{ ug{ eg] of] lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g .
33.
O=k|f=lgb]{zg g+= -pm_ shf{ gLltdf shf{ vl/b ;DaGwL Joj:yf /x]sf x6fOPsf] .
@÷)&^, a'+bf g+= a}+s tyf ljQLo ;+:yfx?n] dfq shf{ vl/b u/L lnglbg
!@, pka'+bf @ sf] ;Sg] 5g\ . v08 -v_sf] bf]xf]l/Psf]
v08 -3_-p_ df
x6fOPsf] .
34.
O=k|f=lgb]{zg g+= a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# afx]s cGo a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# afx]s cGo k|rlnt
@÷)&^, a'+bf g+= k|rlnt sfg'g adf]lhd art kl/rfng tyf shf{sf] sfg'g adf]lhd art kl/rfng tyf shf{sf] sf/f]af/ ul//x]sf
!$, pka'+bf @ df sf/f]af/ ul//x]sf ;+:yfx?n] o; a}+saf6 Ohfhtkqk|fKt ;+:yfx?n] o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfdf
;+zf]wg . a}+s tyf ljQLo ;+:yfdf lgIf]k /fVg / lgIf]k /l;bsf] lgIf]k /fVg / lgIf]k /l;bsf] lwtf]df shf{ lng pko{'Qm pka'Fbf !
lwtf]df shf{ lng pko{'Qm pka'Fbf ! sf] Joj:yfn] afwf sf] Joj:yfn] afwf k'Ug]5}g . t/, o;/L lgIf]k /l;bsf] lwtf]df shf{
k'Ug]5}g . t/, o;/L lgIf]k /l;bsf] lwtf]df shf{ lb+bf lb+bf h'g a}+s÷ljQLo ;+:yfdf lgIf]k /fv]sf] xf] ;f]xL a}+s÷ljQLo
h'g a}+s÷ljQLo ;+:yfdf lgIf]k /fv]sf] xf] ;f]xL ;+:yfaf6 dfq To:tf] shf{ k|bfg ug'{ kg]{5 .
a}+s÷ljQLo ;+:yfaf6 dfq To:tf] shf{ k|bfg ug'{ kg]{5 .
cfˆgf] lgIf]k /l;b /x]sf] ;+:yf afx]s cGo a}+s÷ljQLo
;+:yfaf6 o; cl3 k|jflxt shf{sf] xsdf e'QmfgL ldlt
-Maturity Date_ kZrft gjLs/0f u/L shf{ k|jfx ug{
kfOg] 5}g .
35.
O=k|f=lgb]{zg g+= ;fj{hlgs ;]o/ lgisfzgdf nufgL ug{sf nflu shf{ x6fO{Psf] .
@÷)&^, a'+bf g+= k|bfg ug]{ ;DaGwdf
!% x6fO{Psf] . klAns lnld6]8 sDkgLn] ;j{;fwf/0fdf ;fj{hlgs ;]o/
lgisf;g -Initial/Further Public Offering, IPO/FPO)
sf]] nflu ;]o/ laqmL v'Nnf u/]sf] klxnf]] ;ft
sfo{lbg;Dd a}+s tyf ljQLo ;+:yfn] To:tf] ;]o/ vl/b
ug]{ k|of]hgsf nflu s'g} klg lsl;dsf] shf{ ;'ljwf
k|bfg ug{ kfpg] 5}g . t/, To;/L cfXjfg u/]sf] klxnf]
13
;ft sfo{lbg ;Dddf klg dfu u/] adf]lhdsf] ;]o/sf

nflu cfj]bg gk/]df -Fully Subscribe gePdf_
;f]sf] cf7f}F sfo{ lbgb]lv b]xfo adf]lhdsf zt{x?sf]
cwLgdf /xL IPO/FPO sf nflu shf{ k|bfg ug{ ;Sg]
5g\ .
s= IPO/FPO sf] sfo{ ;Dkfbg ug{ lgo'Qm ePsf]
lgisfzg k|aGws -Issue Manager) o; a}+ssf]
Ohfhtkqk|fKt ;+:yfsf] ;xfos sDkgL ePdf ;f]
;+:yfn] s'g} klg JolQm÷kmd{÷sDkgLnfO{ IPO/FPO sf
nflu shf{ k|bfg ug{ kfpg] 5}g .
v= a}+s tyf ljQLo ;+:yfn] IPO/FPO df nufgL ug]{
nufgLstf{x?nfO{ k|bfg ug]{ shf{sf] sDtLdf %) k|ltzt
gub dflh{g /fv]/ dfq shf{ k|bfg ug'{ kg]{5 .
u= o;/L k|bfg ul/Psf] shf{sf] e'QmfgL cjlw a9Ldf
lwtf]kq P]g, lgodfjnL / lwtf]kq;Fu ;DalGwt lgod
adf]lhd ;]o/ afF8kmfF8 u/L /sd lkmtf{ ug]{ cjlw;Dd
x'g]5 . o:tf] shf{sf] k'g/;+/rgf / k'g/tflnsLs/0f ug{
kfOg] 5}g .
3= o:tf] shf{ k|jfx ubf{ klg cGo shf{ k|bfg ubf{
cjnDag ug'{kg]{ ;Dk"0f{ k|lqmof k'/f u/]sf] x'g' kg]{5 .
ª= o:f/L k|jfx ePsf] shf{ c;n shf{df /x]sf]
cj:yf afx]s cGo cj:yfdf zt k|ltzt shf{ gf]S;fgL
Joj:yf ug'{ kg]{5 .
36.
O=k|f=lgb]{zg g+= lwtf]kq ljlgdo ahf/df ;"rLs[t ;+:yfx?sf] ;]o/sf] lwtf]kq ljlgdo ahf/df ;"rLs[t ;+:yfx?sf] ;]o/sf] lwtf]df a}+s
@÷)&^ sf] a'Fbf lwtf]df a}+s tyf ljQLo ;+:yfaf6 k|jfx x'g] shf{sf tyf ljQLo ;+:yfaf6 k|jfx x'g] dflh{g k|s[ltsf] shf{sf ;DaGwdf
g+=-!^_sf] pka'Fbf - ;DaGwdf b]xfosf zt{x? kfngf u/]/ dfq ;f] cg';f/sf] b]xfosf zt{ kfngf u/]/ dfq ;f] cg';f/sf] shf{ k|bfg ug{ ;lsg]5
s_sf] v08 -#_ / - shf{ k|bfg ug{ ;lsg]5 . .
14
^_ df ;+zf]wg . -#_ o;/L k|jfx ePsf] shf{sf] cjlw Ps jif{eGbf -#_ o;/L k|jfx ePsf] shf{sf] cjlw Ps jif{eGbf a9L x'g] 5}g .
a9L x'g] 5}g . ;]o/sf] lwtf]df shf{ pkef]u ul//x]sf ;]o/sf] lwtf]df dflh{g k|s[ltsf] shf{ pkef]u ul//x]sf C0fLn]
C0fLn] cfkm"n] lnPsf] shf{sf] ;Dk"0f{ aSof}tf Aofh cfk"mn] lnPsf] shf{sf] ;Dk"0f{ aSof}tf Aofh e'QmfgL u/L shf{
e'QmfgL u/L shf{ lgoldt /x]sf] cj:yfdf To:tf] shf{ lgoldt /x]sf] cj:yfdf To:tf] shf{ gjLs/0f ug{ ;lsg]5 .
gjLs/0f ug{ ;lsg]5 . -^_ o:tf] dflh{g k|s[ltsf] shf{ a}+s tyf ljQLo ;+:yfn] cfˆgf]
-^_ o:tf] shf{ a}+s tyf ljQLo ;+:yfx?n] cfˆgf] k|fylds k'FhL (Core Capital) sf] a9Ldf $) k|ltzt;Dd dfq
k|fylds k'FhL (Core Capital) sf] a9Ldf $) k|jfx ug{ ;Sg]5g\ .
k|ltzt;Dd dfq k|jfx ug{ ;Sg]5g\ .
37.
O=k|f=lgb]{zg g+= o; cl3 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf] ;]o/ x6fO{Psf] .
@÷)&^, a'+bf g+= ;sf/ u/L shf{ c;'nL u/]sf] ePdf ;sf/ ul/Psf
!^, pka'+bf v sf] ;]o/x? clgjfo{ ?kn] laqmL ug{' kg]{5 . ljz]if sf/0fjz
v08 -@_ laqmL x'g g;sL afFsL /x]sf ;]o/x?sf] xsdf ;]o/
x6fO{Psf] . ;sf/ u/]sf] d"No a/fa/n] x'g cfpg] /sdsf] zt
k|ltzt gf]S;fgL Joj:yf ug'{ kg]{5 .
O=k|f=lgb]{zg g+= @ xfn gePsf] . -u_ s'g} klg Ohfhtkq k|fKt ;+:yfsf] @ k|ltzt jf ;f] eGbf a9L
38.
÷)&^ -!&_ df -u_ ;]o/ wf/0f ug]{ ;+:yfks ;]o/wgLn] o; a}+ssf] :jLs[lt lnP/ dfq
/ -3_ yk u/L cfkm\gf] gfdsf] ;]o/ cGo a}+sdf lwtf]aGws /fVg jf laqmL ug{
qmd;+Vof ldnfg . ;Sg]5g\ .
-3_ a'Fbf -u_ cg';f/sf] :jLs[lt dfu ubf{ h'g ;+:yfsf] ;]o/ lwtf]
/flvg] xf] ;f] ;+:yfn] lghsf] ;]o/ :jfldTj tyf lwtf] /x] g/x]sf]
ljj/0f ;d]t k]z u/L :jLs[lt dfu ug'{ kg]{5 .
39.
O=k|f=lgb]{zg g+= @ -r_ ;+:yfks ;]o/ lwtf] aGws /fvL shf{ k|jfx ubf{ To:tf] -r_ ;+:yfks ;]o/ lwtf] aGws /fvL shf{ k|jfx ubf{ To:tf] shf{sf]
÷)&^ sf] a'Fbf g+= shf{sf] k'g/;+/rgf / k'g/tflnsLs/0f ug{ kfOg] 5}g . gjLs/0f tyf k'g/;+/rgf / k'g/tflnsLs/0f ug{ kfOg] 5}g .
-!&_ sf] pka'Fbf - t/, )=% k|ltzt;Dd ;+:yfks ;]o/ :jfldTj /x]sf ;+:yfksn] ;]o/
r_ df ;+zf]wg . lwtf] /fvL shf{ pkof]u ul//x]sf] ePdf shf{sf] ;Dk"0f{ aSof}tf Aofh
e'QmfgL eO{ shf{ lgoldt /x]sf] cj:yfdf To:tf] shf{ gjLs/0f ug{
afwf kg]{ 5}g .
15
40.
O=k|f=lgb]{zg g+= @ -`_ dfly -s_ b]lv - h_ ;Dd plNnlvt Joj:yfx? a}+s -6_pka'Fbf -s_ b]lv -`_ ;Dd plNnlvt Joj:yfx? a}+s tyf ljQLo
÷)&^ sf] a'Fbf g+= tyf ljQLo ;+:yfx?n] cfˆgf] shf{ gLlt÷ ljlgoddf ;+:yfn] cfˆgf] shf{ gLlt÷ ljlgoddf :ki6 ?kdf pNn]v ug'{ kg]{5 .
-!&_ sf] pka'Fbf :ki6 ?kdf pNn]v ug'{ kg]{5 .
-`_ df ;+zf]wg .
41.
O=k|f=lgb]{zg g+= @ gePsf] . @#= ljb]zL lwtf]÷;'/If0fdf shf{ k|jfx ug{ gkfOg] ;DaGwdf
÷)&^ a'bf g+=-@#_
yk u/L qmd;+Vof Ohfhtkq k|fKt ;+:yfn] xs sfod ug{ g;lsg] lsl;dsf] ljb]zdf
ldnfg . /x]sf] lwtf]÷;'/If0fdf shf{ k|jfx ug{ kfOg] 5}g .
42.
O=k|f=lgb]{zg g+= @&= kof{j/0fLo k|efjsf] ljZn]if0f u/]/ dfq shf{ k|jfx ug]{ @&= kof{j/0fLo tyf ;fdflhs hf]lvdsf] ljZn]if0f u/]/ dfq shf{ k|jfx
@÷)&^, a'+bf g+= ;DaGwdf ug]{ ;DaGwdf
@& df ;+zf]wg . s'g} klg k|s[ltsf pBf]ux?df a}+s tyf ljQLo ;+:yfx?n] shf{ -s_ Ohfhtkq k|fKt ;+:yfx?n] shf{ nufgL ug'{k"j{ kl/of]hgf÷ pBf]usf]
nufgL ug'{k"j{ clgafo{ ?kdf kof{j/0fLo k|efjsf] :yfkfgf ug{sf] nflu O{hfht/cg'dlt/ :jLs[lt lng Initial
ljZn]if0f u/L shf{ k|jfx ug'{kg]{5 . Environmental Examination (IEE) / Environmental
Impact Assessment (EIA) cfjZos kg]{ kl/of]hgf÷ pBf]usf]
xsdf ;DalGwt lgsfoaf6 ;f] k|lta]bg :jLs[t ePsf] cfwf/df tyf
IEE / EIA cfjZos gx'g] kl/of]hgf÷ pBf]usf] xsdf
Ohfhtkqk|fKt ;+:yf cfkm}n] shf{ nufgL ug'{k"j{ kof{j/0fLo k|efjsf]
ljZn]if0f u/L shf{ k|jfx ug'{kg]{5 .
-v_ o; ;DaGwdf, jftfj/0f ;+/If0f P]g, @)&^, jftfj/0f ;+/If0f
lgodfjnL, @)&^, >d P]g, @)&$ tyf cGo k|rlnt sfg'gdf ePsf
Joj:yfsf ;fy} a}+saf6 hf/L Guideline On Environmental &
Social Risk Management (ESRM) For Banks And Financial
Institution, 2018 sf] kfngf x'g]u/L Ohfhtkq k|fKt ;+:yfn]
cfjZos gLlt th'{df u/L dfu{bz{gn] pNn]v u/] cg';f/sf
jftfj/0f tyf ;fdflhs hf]lvd ;d]tsf] ljZn]if0f u/L shf{
d"Nof+sg ug]]{ / ;f]xL adf]lhd cg'udg tyf l/kf]l6{ª ug]{ Joj:yf ug'{
kg]{5 .
16
-u_ Guideline On Environmental & Social Risk Management

(ESRM) For Banks And Financial Institution, 2018 sf] cg';"rL
!! adf]lhdsf] k|lta]bg cfly{s jif{ ;dfKt ePsf] #) lbg leq
;DalGwt ;'kl/a]If0f ljefudf k]z ul/;Sg'kg]{5 .
43.
O=k|f=lgb]{zg g+= e'QmfgL tflnsf ;DaGwdf s[lif shf{sf] e'QmfgL tflnsf ;DaGwdf
@÷)&^, a'+bf g+= ls:tf c;'nL ;DaGwL sfo{tflnsf lgdf{0f ubf{ ls;fgn] s[lif shf{sf] ls:tf c;'nL ;DaGwL tflnsf lgdf{0f ubf{ ls;fgn]
@* df ;+zf]wg . pTkfbg ug]{ afnL leq\ofpg] ;do / shf{sf] ls:tf pTkfbg ug]{ afnL leq\ofpg] ;do / shf{sf] ls:tf e'QmfgL ug]{
e'QmfgL ug]{ ;do aLr ;s];Dd tfnd]n ldNg] lsl;dn] ;do aLr tfnd]n ldNg] lsl;dn] tflnsf lgdf{0f ug'{kg]{5 .
To:tf] sfo{ tflnsf lgdf{0f ug'{kg]{5 .
44.
O=k|f=lgb]{zg g+= -$_ æuÆ ju{sf ljQLo ;+:yfx?n] xfOkf]lys]zg shf{ -$_ ævÆ / æuÆ ju{sf ljQLo ;+:yfx?n] xfOkf]lys]zg shf{ k|jfx
@÷)&^ sf] a'Fbf g+= k|jfx ug]{ kfpg] 5}gg\ . ug{ kfpg] 5}gg\ .
-#$_ sf] pka'Fbf
-$_ df ;+zf]wg .
45.
O=k|f=lgb]{zg=g+= sf]le8–!( af6 clt k|efljt pBf]u Joj;fonfO{ ;'rf? sf]le8–!( af6 k|efljt pBf]u Joj;fonfO{ ;'rf? ug{ ;xhLs/0f
@÷)&^ sf] a'Fbf ug{ ;xhLs/0f ug]{ k|of]hgsf] nflu C0fLsf] cfjZostf ug]{ k|of]hgsf] nflu C0fLsf] cfjZostf / pBf]u÷ Joj;fosf]
g+=#$ pk a'Fbf g+=%, / pBf]u÷ Joj;fosf] ;DefJotfsf] ljZn]if0f u/L @)&^ ;DefJotfsf] ljZn]if0f u/L @)&^ r}t d;fGtdf sfod shf{sf]
v08 -3_ x6fO r}t d;fGtdf sfod rfn' k'FhL shf{sf] ;Ldfdf Ps ;Ldfdf Ps k6ssf] nflu rfn' kF'hL shf{ pkof]u u/]sf C0fLsf]
qmd;+Vof ldnfg xsdf rfn' kF'hL shf{sf] clwstd @) k|ltzt;Dd / rfn' kF'hL
tyf k|ltjGwfTds k6ssf] nflu a9Ldf @) k|ltzt;Dd yk rfn' kF'hL shf{ pkof]u gu/]sf C0fLsf] xsdf cfjlws shf{sf] clwstd !)
jfSof+zdf ;+zf]wg shf{ k|jfx ug{ ;lsg]5 . k|ltzt;Dd yk shf{ k|jfx ug{ ;lsg]5 .
. -3_ o:tf] shf{sf] e'QmfgL cjlw a9Ldf Ps jif{sf] x'g]5 .
-3_ x6fO{Psf] .
t/, sf]le8–!( af6 clt k|efljt pBf]u
Joj;fosf] k'g?Tyfgsf] cfjZostf, lwtf]sf] kof{Kttf, t/, sf]le8–!( af6 k|efljt pBf]u Joj;fosf] k'g?Tyfgsf]
shf{ hf]lvd Joj:yfkg tyf C0fLsf] Business cfjZostf, lwtf]sf] kof{Kttf, shf{ hf]lvd Joj:yfkg tyf C0fLsf]
Proposal cflbsf] ljZn]if0f u/L @) k|ltzteGbf a9L Business Proposal cflbsf] ljZn]if0f u/L tf]lsPsf] k|ltzteGbf
yk shf{ k|jfx ug{ ;lsg] cj:yf ePdf ;f] shf{ k|bfg a9L yk shf{ k|jfx ug{ ;lsg] cj:yf ePdf ;f] shf{ k|bfg ug{
ug{ o; Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g . o; Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
17
46.
O=k|f=lgb]{zg g+= -@_ Ohfhtkqk|fKt ;+:yfn] ?= !% nfv;Ddsf] s[lif, -@_ Ohfhtkqk|fKt ;+:yfn] ?= !% nfv;Ddsf] s[lif, pBd, x:tsnf
@÷)&^ sf] a'Fbf g+= pBd tyf Joj;fo k|j4{g shf{ k|jfx ubf{ cfwf/ b/df tyf ;Lkd'ns Joj;fo k|j4{g shf{ k|jfx ubf{ cfwf/ b/df @
-#^_ sf] pk a'Fbf @ k|ltzt;Dddfq yk u/L C0fsf] Aofh tf]Sg' kg]{5 . k|ltzt;Dddfq yk u/L C0fsf] Aofh tf]Sg' kg]{5 . o:tf] shf{
-@_ df ;+zf]wg . o:tf] shf{ k|jfx ubf{ df]6/ af6f] gePsf] v]tLof]Uo k|jfx ubf{ df]6/ af6f] gePsf] v]tLof]Uo hldgnfO{ klg a}+s tyf
hldgnfO{ klg a}+s tyf ljQLo ;+:yfn] lwtf]sf] ?kdf ljQLo ;+:yfn] lwtf]sf] ?kdf :jLsf/ ug{ ;Sg]5g\ . ;fy}, a}+s tyf
:jLsf/ ug{ ;Sg] Pjd\ s'g} k|sf/sf] ;]jf z'Ns tyf ljQLo ;+:yfsf k|To]s zfvfn] o;k|sf/sf] shf{ ;DaGwL lgj]bg
;do cufj} shf{ e'QmfgL u/]df ;d]t clu|d e'QmfgL k|fKt ePsf] ;ft sfo{ lbg leq :jLs[t ug'{kg]{ / :jLs[t x'g g;Sg]
z'Ns lng kfOg] 5}g . ;fy}, a}+s tyf ljQLo ;+:yfsf ePdf ;f]sf] :ki6 sf/0f ;d]t pNn]v u/L ;DalGwt u|fxsnfO{
k|To]s zfvfn] o;k|sf/sf] shf{ ;DaGwL lgj]bg k|fKt lnlvt?kdf lbg'kg]{ 5 .
ePsf] ;ft sfo{ lbg leq :jLs[t ug'{kg]{ / :jLs[t x'g
g;Sg] ePdf ;f]sf] :ki6 sf/0f ;d]t pNn]v u/L
;DalGwt u|fxsnfO{ lnlvt?kdf lbg'kg]{ 5 .
47.
O=k|f= lgb]{zg em= c:ktfn
g+=@÷)&^ sf] a'Fbf
g+=#( df pka'Fbf
-em_ yk ug]{ .
48.
@)&^ sf] O=k|f= hnljB't nufot gjLs/0fLo phf{ kl/of]hgf, ljB't -u_ kl/of]hgf ljZn]if0f u/L ;DalGwt a}+s tyf ljQLo ;+:yfn]
lgb]{zg g+=#÷)&^ k|;f/0f nfOg (Transmission Line) / s]jnsf/ lgdf{0f to u/]sf] Moratorium Period cyjf To:tf] kl/of]hgfaf6 ljB't
sf] a'Fbf g+=@ sf] kl/of]hgfdf shf{ k|jfx ug]{ ;DaGwdfM pTkfbg eO{ k|;f/0f nfOgdf hf]l8Psf] tLg dlxgf dWo] h'g kl5
pka'Fbf -u_ df -u_ kl/of]hgf ljZn]if0f u/L ;DalGwt a}+s tyf ljQLo x'G5 ;f] ldlt kZrft ls:tf e'QmfgL ;'? ug{ ;lsg] 5 .
;+zf]wg . ;+:yfn] to u/]sf] Moratorium Period cyjf To:tf]
kl/of]hgfjf6 ljB't pTkfbg x'g] ;dodWo] h'g ;do
cufl8 x'G5 ;f]xL ldltaf6 ls:tf c;'n ug'{ kg]{5 .
49.
7"nf C0fLx?sf] shf{ ljj/0f k]z ug'{ kg]{M 7"nf C0fLx?sf] shf{ ljj/0f k]z ug'{ kg]{M
O=k|f=lgb]{zg g+= o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfdf o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfdf /x]sf 7"nf
#÷)&^ sf] a'Fbf g+= /x]sf 7"nf C0fL -æsÆ ju{sf nflu ?= % s/f]8 tyf C0fL -æsÆ ju{sf nflu ?= % s/f]8 tyf ævÆ / æuÆ ju{sf nflu
18
( df ;+zf]wg . ævÆ / æuÆ ju{sf nflu ?= @ s/f]8 eGbf a9L shf{ ?= @ s/f]8 eGbf a9L shf{ pkof]u ug]{_ sf] shf{ ;DaGwL ljj/0f
pkof]u ug]{_ sf] shf{ ;DaGwL ljj/0f j]j;fO{6df pNn]v tf]lsPsf] 9fFrfdf ;dli6ut ?kdf tof/ u/L q}dfl;s ?kdf
ePsf] 9fFrfdf ;dli6ut ?kdf tof/ u/L o; a}+saf6 qodf; ;dfKt ePsf] ldltn] !% lbgleq o; a}+ssf] l/kf]l6{ª
pknAw Web Address df q}dfl;s ?kdf qodf; kf]6{ndf u|fxssf] ljj/0f, 7"nf C0fLsf] ;d"xsf]] ljj/0f, sf]ifdf
;dfKt ePsf] ldltn] !% lbgleq b]xfo adf]lhd x'g] cfwfl/t shf{ / u}/sf]ifdf cfwfl/t shf{ ;DaGwL ljj/0f k];
u/L Upload ug{' kg]{5 . a}+sn] Web Address cg';f/ ug'{kg]{5 . o:tf] ljj/0f k];ubf{ x/]s u|fxsnfO{ ;DalGwt ;d"xdf g}
u|fxssf] ljj/0f, 7"nf C0fLsf] ;d"xsf]] ljj/0f, sf]ifdf /fVg' kg]{5 .
cfwfl/t shf{ / u}/sf]ifdf cfwfl/t shf{ ;DaGwL
ljj/0f Upload ubf{ x/]s u|fxsnfO{ ;DalGwt ;d"xdf
g} /fVg' kg]{5 .
50.
O=k|f=lgb]{zg g+= hf]lvd lgoGq0f ug{sf] nflu Ohfhtkqk|fKt ;+:yfn] hf]lvd lgoGq0f ug{sf] nflu Ohfhtkqk|fKt ;+:yfn] kof{Kt
#÷)&^ sf] a'Fbf g+= kof{Kt cfGtl/s gLlt lgodx?sf] Joj:yf u/L If]qut cfGtl/s gLlt lgodx?sf] Joj:yf u/L If]qut shf{ ;3gtfsf]
-!)_ sf] pka'Fbf -!_ shf{ ;3gtfsf] cg'udg ug'{ kg]{5 . t/, o; a}+sn] cg'udg ug'{ kg]{5 . t/, o; a}+sn] lgb]{zg lbPdf a'Fbf g+= *
df ;+zf]wg . lgb]{zg lbPdf a'Fbf g+= * adf]lhd yk shf{ gf]S;fgL adf]lhd yk shf{ gf]S;fgL Joj:yf ug{' kg]{5 . cy{ Joj:yfsf
Joj:yf ug{' kg]{5 . cy{ Joj:yfsf ljleGg If]qx?sf] ljleGg If]qx?sf] ;"rL ;+nUg lgb]{zg kmf=g+= #=! df pNn]v ul/Psf]
;"rL ;+nUg lgb]{zg kmf=g+= # df pNn]v ul/Psf] 5 . 5.
51.
O=k|f=lgb]{zg g+= -gf]6M If]qut shf{ ;DaGwL ljj/0f g]=/f=a}+s lgb]{zg x6fOPsf]
#÷)&^ sf] a'Fbf - kmf=g+= #=! sf] 9fFrfdf ;DalGwt ;'kl/j]If0f ljefudf
!)_ sf] pka'Fbf -#_ dfl;s ?kdf dlxgf ;dfKt ePsf] ldltn] !% lbgleqdf
x6fO{Psf] . k]z ug'{ kg]{5 . _
52.
O=k|f=lgb]{zg g+= -!_ l/on :6]6 shf{ ;fk6 eGgfn] lgb]{zg g+= ( sf] -!_ l/on :6]6 shf{ ;fk6 eGgfn] lgb]{zg g+= ( sf] lgb]{zg kmf=
#÷)&^ sf] a'Fbf lgb]{zg kmf= g+= (=# -s_ k|of]hg cg';f/sf] shf{ g+= (=# -s_ k|of]hg cg';f/sf] shf{ ;fk6df plNnlvt k|i6Ls/0fsf]
-!)_ sf] pk a'Fbf ;fk6df plNnlvt k|i6Ls/0fsf] l;=g+= % sf] l/on :6]6 l;=g+= ^ sf] l/on :6]6 shf{nfO{ a'emfpg] 5 .
g+= -$_ sf] v08 shf{nfO{ a'emfpg] 5 .
-u_ sf] pkv08 -!_
df ;+zf]wg .
53.
O=k|f=lgb]{zg g+= -!_ pka'Fbf g+= $ sf] v08 -v_ adf]lhd ;Ldf u0fgf -!_ pka'Fbf g+= $ sf] v08 -u_ adf]lhd ;Ldf u0fgf ubf{ ?= !
#÷)&^ sf] a'Fbf g+= ubf{ ?= ! s/f]8 %) nfv jf ;f] eGbf sdsf] JolQmut s/f]8 %) nfv jf ;f] eGbf sdsf] JolQmut cfjf;Lo 3/ shf{nfO{
-!)_ sf] pk a'Fbf cfjf;Lo 3/ shf{nfO{ ;dfj]z ug{'kg]{5}g . ;dfj]z ug{'kg]{5}g .
19
-%_ sf] v08 -!_ df

;+zf]wg .
54.
O=k|f=lgb]{zg g+= s= gu/kflnsf If]qleqsf] 3/÷ejgsf] ;'/If0fdf jf gu/kflnsf If]qleqsf] 3/÷ejgsf] ;'/If0fdf jf 3/÷ejg
#÷)&^, a'+bf g+= 3/÷ejg lgdf{0fsf nflu shf{ k|jfx ubf{ lgdf{0fsf nflu shf{ k|jfx ubf{
!) sf] pka'+bf -^_ 3/÷ejg lgdf{0f ;DaGwdf ;DalGwt :yfgLo 3/÷ejg lgdf{0f ;DaGwdf ;DalGwt :yfgLo tx÷sfof{noaf6 hf/L
df ;+zf]wg tx÷sfof{noaf6 hf/L dfkb08x? k"/f dfkb08x? k"/f
u/]÷gu/]sf] olsg u/L gS;fkf;, cfjZostf cg';f/ u/]÷gu/]sf] olsg u/L gS;fkf;, cfjZostf cg';f/ cGo
cGo lgsfosf] :jLs[lt, 3/÷ejg lgsfosf] :jLs[lt, 3/÷ejg lgdf{0f ;DkGg k|df0fkq÷
lgdf{0f ;DkGg k|df0fkq÷k|df0fLs/0f nufotsf k|df0fLs/0f÷ clen]vLs/0f nufotsf sfuhftx? lng] Joj:yf ug{'
sfuhftx? lng] Joj:yf ug{' kg]{5 . kg]{5 .
55.
O=k|f=lgb]{zg g+= Ohfhtkqk|fKt ;+:yfn] k|fs[lts JolQmnfO{ JolQmut Ohfhtkqk|fKt ;+:yfn] JolQmut k|of]hgsf nflu ;jf/L ;fwg
#÷)&^ sf] a'Fbf g+= k|of]hgsf nflu ;jf/L ;fwg vl/b ug{ shf{ k|jfx ubf{ vl/b ug{ shf{ k|jfx ubf{ ;f] ;jf/L ;fwgsf] d"Nosf] clwstd %)
-!)_ sf] pka'Fbf ;f] ;jf/L ;fwgsf] d"Nosf] clwstd %) k|ltzt / k|ltzt / JolQmut ljB'tLo ;jf/L ;fwgsf] xsdf *) k|ltzt;Dd
-&_ df ;+zf]wg JolQmut ljB'tLo ;jf/L ;fwgsf] xsdf *) dfq ug{' kg]{5 .
k|ltzt;Dd dfq ug{' kg]{5 .
56.
O=k|f=lgb]{zg g+= -&_ ævÆ / æuÆ ju{sf ljQLo ;+:yfx?n] cfly{s jif{ x6fOPsf]
$÷)&^ sf] a'Fbf @)&%÷&^ sf] t];|f] qodf;;Ddsf] cGtl/d ljQLo
g+= ! sf] pka'Fbf k|ltj]bg O=k|f=lgb]{zg g+= $÷)&$ sf] k|fjwfg adf]lhd
-ª=_ sf] v08 & / rf}yf] q}dfl;s k|ltj]bg O=k|f=lgb]{zg g+= $÷)&$ sf]
x6fOPsf] . k|fjwfg tyf NFRSs adf]lhdsf] b'j} ljj/0f k|sflzt
ug'{ kg]{5 . ;f] kZrft\sf] qodf;b]lv NFRSs
adf]lhdsf] q}dfl;s cGtl/d ljQLo k|ltj]bg dfq
k|sfzg ug{' kg]{5 . NFRSs adf]lhdsf] q}dfl;s
cGtl/d ljQLo ljj/0f k|sflzt ubf{ pQm cGtl/d
cjlwsf] gfkmf gf]S;fgdf lgodgsf/L ;dfof]hg u/L
;dfof]hg kZrftsf] gfkmf gf]S;fg k|:6 ?kdf v'nfpg'
kg]{5 . t/, s'g} ;+:yfn] cfly{s jif{ @)&%÷&^ sf]
klxnf] qodf;b]lv g} NFRSs adf]lhdsf] cGtl/d ljQLo
20
k|ltj]bg tof/ ug{ rfx]df klxnf] qodf;sf] k|ltj]bg

O=k|f=lgb]{zg g+= $÷)&$ sf] k|fjwfg tyf NFRSs
adf]lhdsf] b'j} ljj/0f / To; kZrftsf qodfl;s
k|ltj]bg NFRSs adf]lhd k|sfzg ug'{ kg]{5 .
57.
O=k|f=lgb]{zg g+= -!_ a}+s tyf ljQLo ;+:yfx?n] PsLs[t ljQLo -!_ a}+s tyf ljQLo ;+:yfn] PsLs[t ljQLo k|ltj]bg nufot
$÷)&^ sf] a'Fbf g++ k|ltj]bg nufot k|d'v ljQLo kl/;"rsx? -Major k|d'v ljQLo kl/;"rsx? -Major Financial Indicators_ sf] cGtl/d
-!_ sf] pka'Fbf -ª_ Financial Indicators_ sf] cGtl/d ljQLo k|ltj]bg - ljQLo k|ltj]bg -;+lIfKt k|ltj]bg_ o; k|of]hgsf nflu tf]lsPsf]
sf] v08 -!_ df ;+lIfKt k|ltj]bg_ o; k|of]hgsf nflu tf]lsPsf] 9fFrfdf 9fFrfdf x/]s qodf;sf] dlxgf Joltt ePsf] ldltn] !% lbgleq
;+zf]wg . x/]s qodf;sf] dlxgf Joltt ePsf] ldltn] #) lbgleq s'g} Ps /fli6«o:t/sf] b}lgs klqsfdf clgjfo{ ?kdf k|sflzt u/L
s'g} Ps /fli6«o:t/sf] b}lgs klqsfdf clgjfo{ ?kdf ;f]sf] Ps k|lt a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt
k|sflzt u/L ;f]sf] Ps k|lt a}+s tyf ljQLo ;+:yf ;'kl/j]If0f ljefunfO{ ;d]t pknAw u/fpg' kg]{5 . ;fy}, cGtl/d
lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefunfO{ ;d]t ljQLo k|ltj]bgsf] lj:t[t ljj/0f o; a}+sn] tf]lslbPsf] 9fFrfdf
pknAw u/fpg' kg]{5 . ;fy}, cGtl/d ljQLo k|ltj]bgsf] cfˆgf] j]a;fO6df /fVg' kg]{5 . o;/L lj:t[t cGtl/d ljQLo
lj:t[t ljj/0f o; a}+sn] tf]lslbPsf] 9fFrfdf cfˆgf] k|ltj]bg j]a;fO6df /flvPsf] Joxf]/f klqsfdf k|sfzg ul/g]
j]a;fO6df /fVg' kg]{5 . o;/L lj:t[t cGtl/d ljQLo k|ltj]bgdf ;d]t pNn]v ug{' kg]{5 .
k|ltj]bg j]a;fO6df /flvPsf] Joxf]/f klqsfdf k|sfzg
ul/g] k|ltj]bgdf ;d]t pNn]v ug{' kg]{5 .
58.
O=k|f=lgb]{zg g+= -@_ ljQLo ljj/0f tof/ ul/g] cfwf/ tyf k|d'v -@_ ljQLo ljj/0f tof/ ul/g] cfwf/ tyf k|d'v n]vfgLlt
$÷)&^ sf] a'bFf n]vfgLlt -s_ ljQLo ljj/0f tof/ ubf{ g]kfn ljQLo k|ltj]bgdfg
g+=@ sf] pk a'Fbf -s_ ljQLo ljj/0f tof/ ubf{ g]kfn ljQLo (NFRSs) adf]lhd tof/ ug'{ kg]{5 . g]kfn n]vf k|ltj]bgdfgn]
-s_ df ;+zf]wg k|ltj]bgdfg (NFRSs) adf]lhd tof/ ug'{ kg]{5 . g]kfn ;dfj]z gu/]sf If]qx?df cGt/{fli6«o ljQLo k|ltj]bgdfg (IFRSs)
n]vf k|ltj]bgdfgn] ;dfj]z gu/]sf If]qx?df nfO{ cfwf/sf] ?kdf lng' kg]{5 .
cGt/{fli6«o ljQLo k|ltj]bgdfg (IFRSs) nfO{ cfwf/sf]
?kdf lng' kg]{5 . æsÆ ju{sf jfl0fHo a}+sn] cfly{s jif{
@)&$÷&% / ;f] kZrftsf ljQLo ljj/0fx? o;
lgb]{zg adf]lhd tof/ ug'{ kg]{5 . ;fy}, ævÆ / æuÆ
ju{sf ljQLo ;+:yfn]] cfly{s jif{ @)&$÷&% sf] ljQLo
21
ljj/0f O=k|f=lgb]{zg g+= $÷)&$ adf]lhd / ;f]

kZrftsf ljQLo ljj/0fx? o; lgb]{zg adf]lhd tof/
ug'{ kg]{5 .
59.
O=k|f=lgb]{zg g+= cfˆgf] n]vfgLlt adf]lhd n]vfÍg u/]sf] nufgLdf xfgL a}+sn] g]kfn ljQLo k|ltj]bgdfg -NFRSs) adf]lhd Fair value
$÷)&^ sf] a'bFf g gf]S;fgL (Impairment Loss) sf] /sd o; a}+saf6 hf/L through profit or loss df n]vfÍg u/]sf] nufgLsf ;fy} cGo s'g}
# sf] pk a'Fbf -v_ ul/Psf] O=k|f=lgb]{zg g+=* adf]lhd sfod x'g] nufgLdf ;DklQx?df Fair value gain (unrealized gain) ePdf pQm gfkmf
sf] v08-O_ df ;Defljt xfgL jfkt Joj:yf /sd eGbf sd ePdf sd /sdnfO{ ;l~rt d'gfkmf (Retained Earning) vftfnfO{ vr{ u/L
;+zf]wg ePhlt /sd ;l~rt d'gfkmf (Retained Earning) lgodgsf/L sf]ifdf hDdf ug'{ kg]{5 . lgodgsf/L sf]ifdf hDdf
vftfnfO{ vr{ u/L lgodgsf/L sf]ifdf hDdf ug'{ kg]{5 . ePsf] /sd NFRSs adf]lhd ;DalGwt ;DklQsf] Fair value
a}+sn] x/]s nufgLdf NFRSs adf]lhd n]vfÍg x'g] xfgL gain 36]sf] jf Fair value loss ePsf] cj:yfdf ;f] /sdnfO{
gf]S;fgL tyf O=k|f=lgb]{zg g+=* adf]lhd sfod x'g] jflif{s ?kdf lgodgsf/L sf]ifaf6 ;l~rt d'gfkmfdf lkmtf{ ug{
;Defljt xfgL jfkt Joj:yfsf] lj:t[t ljj/0f k|To]s ;lsg]5 .
qodf;df tof/ ug'{ kg]{5 / lgodgsf/L sf]ifdf hDdf
ePsf] /sd NFRSs adf]lhd n]vfÍg x'g] Iflt
gf]S;fgLsf] /sd a9b} uO{ gfkmf gf]S;fg lx;fj vr{
ePsf] cj:yfdf ;f] a9]sf] /sdnfO{ jflif{s ?kdf
lgodgsf/L sf]ifaf6 ;l~rt d'gfkmfdf lkmtf{ ug{
;lsg]5 .
60.
O=k|f=lgb]{zg g+= dfl;s cf};t cfwf/df To:tf] cg'kft gf3]df xhf{gf dfl;s cf};t cfwf/df To:tf] cg'kft gf3]df ;DalGwt ;'kl/j]If0f
%÷)&^ sf] a'Fbf g+= nufOg]5 . ljefu dfk{mt xhf{gf nufOg]5 .
-^_ sf] pka'Fbf -&_
sf] v08 -v_ df
;+zf]wg .
61.
O=k|f=lgb]{zg g+= % Aofhb/ hf]lvdsf] cg'udg ug{ lnOg' kg]{ ;do cGt/fn Aofhb/ hf]lvdsf] cg'udg ug{ lnOg'kg]{ ;do cGt/fn (Time
÷)&^ sf] a"bf g+= (Time Interval) sf] juL{s/0f ubf{ bkmf @ cg';f/ ug'{ Interval)sf] juL{s/0f ubf{ g]=/f= a}+s lgb]{zg kmf=g+= %=@ Aofhb/
-*_ sf] pk a'Fbf -#_ kg]{5 . ;DaGwL hf]lvd cg'udg tflnsf adf]lhd ug'{ kg]{5 .
df ;+zf]wg .
22
62.
O=k|f=lgb]{zg g+= xfn gePsf] . -ª_ ;~rfnsn] kbLo dof{bf sfod x'g] u/L lzi6 af]nL, Jojxf/,
^÷)&^ sf] a'Fbf g++ sfo{z}nL / cfr/0f k|:t't ug'{ kg]{5 . ;+:yfsf] sfo{ jftfj/0f
-!_ sf] pka'Fbf -!_ lau|g], 3[0ff, å]if pTkGg x'g] s'g}klg lsl;dsf] ultljlw ug'{
df v08 -ª_ yk . ÷u/fpg' x'b}g .
63.
O=k|f=lgb]{zg g+= -!%_ -s_ ;+:yfks÷;+:yfks ;d"xsf] ;]o/ wf/0f u/]sf -!%_ ;+:yfks÷;+:yfks ;d"xsf] ;]o/ wf/0f u/]sf ;]o/wgLn]
^÷)&^ sf] a'Fbf g+ ;]o/wgLn] ;+:yfks ;d"x afx]s cGo ;d"xaf6 ;+:yfks ;d"x afx]s cGo ;d"xaf6 ;~rfnsdf pDd]bjf/L lbg
! sf] pka'Fbf -!%_ ;~rfnsdf pDd]bjf/L lbg kfpg] 5}g . kfpg] 5}gg\ .
df ;+zf]wg u/L pk -v_ s'g} a}+s jf ljQLo ;+:yfdf s'g} JolQm jf -!^_ s'g} a}+s jf ljQLo ;+:yfdf s'g} JolQm jf lghsf] k|ltlglw
a'Fbf !^ yk tyf lghsf] k|ltlglw cfˆgf] / cfˆgf] ljQLo :jfy{ /x]sf] cfˆgf] / cfˆgf] ljQLo :jfy{ /x]sf] kmd{÷ sDkgL÷ ;+:yfsf tkm{af6
qmdv+Vof ldnfg . kmd{÷sDkgL÷;+:yfsf tkm{af6 Ps} k6s Ps eGbf a9L Ps} k6s Ps eGbf a9L ;~rfns kbdf lgo'Qm÷dgf]gog x'g ;Sg]
;~rfns kbdf lgo'Qm÷dgf]gog x'g ;Sg] 5}gg\ . 5}gg\ .
64.
O=k|f=lgb]{zg g+= sfo{sf/L k|d'vsf] ;]jf ;'ljwfsf] lgwf{/0f tf]lsPsf] sfo{sf/L k|d'vsf] ;]jf ;'ljwfsf] lgwf{/0f tf]lsPsf] dfu{bz{g cg';f/
^÷)&^ sf] a'Fbf g++ dfu{bz{g cg';f/ ug'{ kg]{ Ohfhtkqk|fKt a+}s tyf ug'{ kg]{M
@ sf] pk a'Fbf -0f_ ljQLo ;+:Yffx?sf] nflu a}+s tyf ljQLo ;+:yf ;DaGwL Ohfhtkqk|fKt ;+:Yffn]] a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&#
df ;+zf]wg P]g, @)&# sf] bkmf !@) df ePsf] Joj:yf ;d]tsf] sf] bkmf !@) df ePsf] Joj:yf ;d]tsf] cfwf/df Joj:yfkg vr{
cfwf/df Joj:yfkg vr{ Pjd\ sfo{sf/L k|d'vsf] tnj, Pjd\ sfo{sf/L k|d'vsf] tnj, eQf tyf cGo cfly{s ;'ljwfx?
eQf tyf cGo cfly{s ;'ljwfx? lgwf{/0f ug]{ ;DaGwdf lgwf{/0f ug]{ ;DaGwdf o; a}+såf/f hf/L dfu{bz{gdf plNnlvt
o; a}+såf/f hf/L dfu{bz{gdf plNnlvt dfkb08 dfkb08 cg';f/ ug'{ kg]{]5 .
cg';f/ ug'{ kg]{]5 .
65.
O=k|f=lgb]{zg g+= -t_ gePsf] . -t_ Ohfhtkqk|fKt ;+:yfn] pTs[i6 JolQm 5gf}6 (Talent-hunt)
^÷)&^ sf] a'Fbf g+= k|lqmofaf6 sd{rf/L egf{ ug'{ kg]{ cj:yfdf lgikIftf / kf/bzL{tf
@ sf] pk a'Fbf -t_ sfod x'g] u/L cnu} sfo{ljlw th'{df u/L dfq egf{ ug]{ Joj:yf
df lgb]{zg g+= ug'{kg]{ 5 .
^÷)&^ sf] a'Fbf g++
% sf] pka'Fbf -!&_
sf] Joj:yf ;f/L
qmd;+Vof ldnfg .
23
66.
O=k|f=lgb]{zg g+= sfo{sf/L k|d'vsf] ?kdf lgo'Qm x'g] JolQmdf k|rlnt a}+s sfo{sf/L k|d'vsf] ?kdf lgo'Qm x'g] JolQmdf k|rlnt a}+s tyf
^÷)&^ sf] a'Fbf $ tyf ljQLo ;+:yf ;DaGwL sfg'gdf plNnlvt of]Uotf ljQLo ;+:yf ;DaGwL sfg'gdf plNnlvt of]Uotf tyf cg'ejsf
sf] pkaF'bf -#_ df tyf cg'ejsf cltl/Qm b]xfosf yk of]Uotf, cg'ej cltl/Qm b]xfosf yk of]Uotf, cg'ej tyf u'0fx? x'g' kg]{5 .
;+zf]wg . tyf u'0fx? plNnlvt x'g' kg]{5 .
67.
O=k|f=lgb]{zg g+= ;+:yfn] sfo{sf/L k|d'vsf] lgo'lQm ubf{ / ;~rfns ;+:yfn] sfo{sf/L k|d'vsf] lgo'lQm u/]df, sfo{sf/L k|d'vn] /flhgfdf
^÷)&^ a'Fbf g+= - ;ldltdf x]/k]m/ x'Fbf o; a}+ssf] a}+s tyf ljQLo ;+:yf lbPdf, avf{:t ePdf jf cGo s'g} sf/0fn] kbd'Qm x'Fbf / ;~rfns
$_ sf] pka'Fbf -$_ lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefunfO{ t'?Gt ;ldltdf x]/k]m/ x'Fbf o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg
df ;+zf]wg . hfgsf/L lbg' kg]{5 . ljefu / ;DalGwt ;'kl/j]If0f ljefunfO{ t'?Gt hfgsf/L lbg' kg]{5
.
68.
O=k|f=lgb]{zg g+= -r_ pko{'Qm adf]lhd $ j6f ;ldlt sfod x'g] u/L x6fpg]
^÷)&^ sf] a'Fbf & o; a}+saf6 kl/kq hf/L x'g' eGbf cufl8 ljleGg
sf] pka'Fbf -r_ ljlgodfjnLx?df ePsf] Joj:yf cg';f/ ;~rfnsx?n]
df ;+zf]wg . k|ltlglwTj ug]{ u/L u7g ePsf ;ldltnfO{ Joj:yfkg
cGtu{t u7g ug]{ Joj:yf ldnfpg' kg]{5 .
69.
O=k|f=lgb]{zg g+= gfoj sfo{sf/L k|d'v kbdf a9'jf jf gofF kbk"lt{ gfoa sfo{sf/L k|d'v kbdf a9'jf jf gofF kbk"lt{ k|lqmofaf6
^÷)&^ sf] a'Fbf & k|lqmofaf6 lgo'lQm ubf{ sfo{sf/L k|d'vsf] l;kmfl/;df lgo'lQm ubf{ sfo{sf/L k|d'vsf] cWoIftfdf ul7t pk;ldltsf]
sf] pk a'Fbf -h_ df ;ldltn] ug'{kg]{5 . gfoj sfo{sf/L k|d'v eGbf tNnf] l;kmfl/;df ;ldltn] ug'{kg]{5 . gfoj sfo{sf/L k|d'veGbf tNnf]
;+zf]wg txsf sd{rf/Lsf] a9'jf jf gofF kbk"lt{ ubf{{ k|d'v txsf sd{rf/Lsf] a9'jf jf gofF kbk"lt{ ubf{{ k|d'v sfo{sf/L
sfo{sf/L clws[tsf] lgs6td tNnf] jl/otfsf] clws[tsf] lgs6td tNnf] jl/otfsf] kbflwsf/Lsf] ;+of]hsTjdf
kbflwsf/Lsf] ;+of]hsTjdf ul7t kbk"lt{ ;ldltsf] ul7t kbk"lt{ ;ldltsf] l;kmfl/;df sfo{sf/L k|d'vn] ug]{5 .
l;kmfl/;df sfo{sf/L k|d'vn] ug]{5 .
t/, gfoj sfo{sf/L k|d'v eGbf lgs6t\d tNnf]
jf gfoj sfo{sf/L k|d'v ;dfg kbdf a9'jf ubf{
sfo{sf/L k|d'vsf] l;kmfl/;df ;+:yfsf] sd{rf/L
ljlgodfjnLdf ePsf Joj:yfsf] cwLgdf /xL ;+rfns
;ldltn] ug'{ kg]{5 .
24
70.
O=k|f=lgb]{zg g+= ^ -u_ Ohfhtkqk|fKt ;+:yfsf ;+:yfks;d"xsf ;]o/wgL, -u_ Ohfhtkqk|fKt ;+:yfsf ;+:yfks ;d"xsf ;]o/wgL,
÷)&^ sf] a'Fbf - ;~rfns, sfo{sf/L k|d'v / lghsf] kl/jf/sf ;~rfns, sfo{sf/L k|d'v / lghsf] kl/jf/sf ;b:ox?sf]
*_ sf] pk a'Fbf -u_ ;b:ox?sf] :jfldTjdf /x]sf] ;DklQsf] lwtf]df ;f]xL :jfldTjdf /x]sf] ;DklQsf] lwtf]df ;f]xL ;+:yfaf6 lwtf] /fvL shf{
df ;+zf]wg u/L - ;+:yfaf6 lwtf] /fvL shf{ k|jfx ug{ kfOg] 5}g . k|jfx ug{ kfOg] 5}g .
em_ yk . t/, zt k|ltzt gub dflh{gdf hdfgt hf/L ug{,
Ohfhtkqk|fKt ;+:yfsf] cfˆg} d'2lt /l;b tyf g]kfn -em_ zt k|ltzt gub dflh{gdf hdfgt hf/L ug{, Ohfhtkq
;/sf/ / g]kfn /fi6« a}+s C0fkqsf] lwtf]df shf{ k|bfg k|fKt ;+:yfsf] cfˆg} d'2lt /l;b tyf g]kfn ;/sf/ / g]kfn /fi6«
ug{ o; v08df ePsf] s'g} klg Joj:yfn] afwf k'¥ofpg] a}+s C0fkqsf] lwtf]df shf{ k|bfg ug{ o; v08df ePsf] s'g} klg
5}g . Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
71.
O=k|f=lgb]{zg g+= ^ Ohfhtkqk|fKt ;+:yfn] cfˆgf] ;+:yfsf] ;+:yfks ;d"xsf x6fO{Psf] .
÷)&^ sf] a'Fbf - ;]o/wgL÷ ;~rfns÷ sd{rf/L tyf lghsf] Psf3/
*_ df pk a'Fbf - kl/jf/sf] ;b:osf] r]s vl/b ug{ kfOg] 5}g .
ª_ x6fO{Psf] .
72.
@)&^ sf] O=k|f= g/x]sf] Pp6f ;~rfns Ps sfo{sfn eGbf a9L nuftf/ Pp6} ;ldltdf
lgb]{zg g+=^÷)&^ ;+of]hs /xg kfpg] 5}g .
sf] a'Fbf g+=& sf]
pka'Fbf -`_ df
;+zf]wg u/L
qmd;+Vof ldnfg .
73.
O=k|f=lgb]{zg g+= -!_ Ohfhtkqk|fKt ;+:yfsf ;~rfns, k|d'v sfo{sf/L -!_ Ohfhtkqk|fKt ;+:yfsf ;~rfns, k|d'v sfo{sf/L clws[t jf
^÷)&^ sf] a'Fbf - clws[t jf Joj:yfkg txsf] kbflwsf/Ln] lzIff shf{, pRr Joj:yfkg txsf] kbflwsf/Ln] lzIff shf{, xfo/ kr]{h shf{,
!$_ df :ki6Ls/0f xfo/ kr]{h shf{, 3/ shf{ jf 3/fo;L k|of]hgsf ;fdu|L 3/ shf{, jf 3/fo;L k|of]hgsf ;fdu|L shf{ afx]s lghx?sf]
yk shf{ afx]s lghx?sf] JolQmut gfddf cGo s'g} JolQmut gfddf cGo s'g} lsl;dsf shf{ lng kfpg] 5}gg\ .
lsl;dsf shf{ lng kfpg] 5}gg\ . :ki6Ls/0fM
pRr Joj:yfkg txsf] kbflwsf/L eGgfn] Ohfhtkqk|fKt ;+:yfsf]
k|d'v sfo{sf/L clws[t eGbf b'O{ tx d'lg;Ddsf] kb wf/0f u/]sf]
25
kbflwsf/LnfO{ hgfpFg]5 .
74.
@)&^ sf] O=k|f= g/x]sf] -@_ ljQLo ;fIf/tf M a}+s tyf ljQLo ;+:yfn] ljQLo ;fIf/tf
lgb]{zg g+=^÷)&^ ;DaGwL ljljw sfo{qmd tyf nlIft tflndx? ;~rfng u/L dlxnf
sf] a'Fbf g+=!^ sf] tyf ;fdflhs ?kn] lk5l8Psf ju{nfO{ ljQLo ;]jf ;DaGwdf ;fIf/
pka'Fbf -s_ df agfO{ ljQLo ;]jfk|ltsf] kx'Fr clea[l4sf nflu ;fdflhs
v08 -@_ yk u/L pQ/bfloTj sf]ifsf] % k|ltzt /sd vr{ ug'{ kg]{5 .
qmd;+Vof ldnfg .
75.
@)&^ sf] O=k|f= -!_ ;fdflhs kl/of]hgfx?df x'g] vr{ M lzIff, :jf:Yo, -!_ ;fdflhs kl/of]hgfx?df x'g] vr{ M lzIff, :jf:Yo, b}jL k|sf]k
lgb]{zg g+=^÷)&^ b}jL k|sf]k Joj:yfkg, jftfj/0f ;+/If0f, ;f+:s[lts k|a4{g, Joj:yfkg, jftfj/0f ;+/If0f -kmf]xf]/ d}nf ;+sng ug]{ kmf]x/bfgL -
sf] a'Fbf g+=!^ sf] b'u{d If]qdf k"jf{wf/ ;'wf/, ;fdflhs ?kn] lk5l8Psf ju{sf] Dustbin/Container) cflb_, ;f+:s[lts k|a4{g, b'u{d If]qdf k"jf{wf/
pka'Fbf -s_ sf] cfo cfh{g Ifdtf clea[l4, ljQLo ;fIf/tf, u|fxs ;+/If0f ;'wf/, ;fdflhs ?kn] lk5l8Psf ju{sf] cfo cfh{g Ifdtf clea[l4,
v08 -!_ df ;DaGwL sfo{qmd cflbdf ug]{ k|ToIf tyf ck|ToIf vr{ . ljQLo ;fIf/tf, u|fxs ;+/If0f ;DaGwL sfo{qmd, ofq' k|ltIffno lgdf{0f,
;+zf]wg . kl/of]hgf 5gf}6 ubf{ ;DalGwt If]qdf sfo{ ul//x]sf ;8s aQL, ;fj{hlgs zf}rfno lgdf{0f h:tf ;fdflhs sfo{ cflbdf
ljlzli6s[t ;+:yfx?af6 ;fj{hlgs ;"rgf dfkm{t\ k|:tfj ug]{ k|ToIf tyf ck|ToIf vr{ . kl/of]hgf 5gf}6 ubf{ ;DalGwt If]qdf
dfu u/L 5gf}6 ug'{ kg]{5 . sfo{ ul//x]sf ljlzli6s[t ;+:yfaf6 ;fj{hlgs ;"rgf dfkm{t\ k|:tfj
dfu u/L 5gf}6 ug'{ kg]{5 .
76.
@)&^ sf] O=k|f= g/x]sf] -%_ a}+s tyf ljQLo ;+:yfdf sfo{/t sd{rf/Lsf] nflu sf]le8 !(
lgb]{zg g+=^÷)&^ h:tf dxfdf/LhGo /f]uaf6 ;'/lIft /fVg, /f]syfd ug{ tyf pkrf/
sf] a'Fbf g+=!^ sf] ubf{ nfUg] -jf:tljs lan adf]lhdsf]_ vr{ .
pka'Fbf -s_ sf]
v08 -%_ yk u/L
qmd;+Vof ldnfg .
77.
O=k|f=lgb]{zg g+= jfl0fHo a}+s tyf /fli6«o :t/sf ljQLo ;+:yfx?n] ;+:yfut jfl0fHo a}+s tyf /fli6«o :t/sf ljQLo ;+:yfx?n] ;+:yfut ;fdflhs
^÷)&^ sf] a'Fbf g+= ;fdflhs pQ/bfloTj sf]ifdf 5'6\ofPsf] /sdnfO{ cfly{s pQ/bfloTj sf]ifdf 5'6\ofPsf] /sdnfO{ ljQLo ;fIf/tf k|j4{g ug]{
!^ sf] pk a'Fbf -5_ jif{ @)&^÷&& b]lv nfu" xg] u/L ljQLo ;fIf/tf k|j4{g ug]{ nufotsf lqmofsnfknfO{ k|f]T;flxt ug{ k|To]s k|b]zdf Go"gtd !)
df ;+zf]wg
26
nufotsf lqmofsnfknfO{ k|f]T;flxt ug{ k|To]s k|b]zdf k|ltzt x'g]u/L vr{ ug'{kg]{5 .
Go"gtd !) k|ltzt x'g]u/L vr{ ug'{kg]{5 .
78.
O=k|f=lgb]{zg g+= ;+rfns ;ldltsf cWoIf, ;b:o / k|d'v sfo{sf/L ;~rfns ;ldltsf cWoIf, ;b:o / k|d'v sfo{sf/L clws[tsf] ljb]z
^÷)&^ sf] a'Fbf g+= clws[tsf] ljb]z e|d0f ;DaGwL Joj:yfnfO{ yk Jojl:yt e|d0f ;DaGwL Joj:yfnfO{ yk Jojl:yt agfpg ;DalGwt ;+:yfn]
!* sf] pk a'Fbf -@_ agfpg ;DalGwt ;+:yfn] @)&$ r}t d;fGt;Dddf o; o; ;DaGwL sfo{ljlw agfO{ nfu" ug'{kg]{5 / To:tf] sfo{ljlwdf cGo
df ;+zf]wg ;DaGwL sfo{ljlw agfO{ nfu" ug'{kg]{5 / To:tf] sfo{ljlwdf cfjZos ljifox?sf cltl/Qm b]xfo adf]lhdsf] Joj:yf sfod u/]sf]
cGo cfjZos ljifox?sf cltl/Qm b]xfo adf]lhdsf] x'g'kg]{5 .
Joj:yf sfod u/]sf] x'g'kg]{5 .
79.
O=k|f=lgb]{zg g+= t/, jfl0fHo a}+sx? Ps cfk;df ufEg]÷ufleg] jf k|flKt t/, a}+s tyf ljQLo ;+:yfx? Ps cfk;df ufEg] ÷ufleg] jf k|flKt
^÷)&^ sf] a'Fbf k|lqmofdf ;+nUg eO{ @)&* c;f/ d;fGtleq PsLs[t k|lqmofdf ;+nUg eO{ PsLs[t sf/f]af/ ;~rfngsf] qmddf jf
!( df sf/f]af/ ;+rfng u/]df o:tf ;+:yfsf ;~rfns, k|d'v PsLs[t sf/f]af/ ;'? ePsf] tLg dlxgf leq kbd'Qm ePsf jf
k|ltjGwfTds sfo{sf/L clws[t tyf gfoj k|d'v sfo{sf/Lsf] xsdf ;]jfdf lg/Gt/tf gkfPsf ;~rfns, k|d'v sfo{sf/L clws[t tyf
jfSof+zdf ;+zf]wg pk/f]Qm Joj:yf nfu" x'g] 5}g . gfoj k|d'v sfo{sf/L csf]{ ;+:yfdf lgo'Qm x'g pko'{Qm Joj:yfn]
afwf k'¥ofPsf] dflgg] 5}g .
80.
O=k|f=lgb]{zg g+= pko{'Qm ;DaGwdf d pko{'Qm ;DaGwdf d ========================================================n]
^÷)&^ sf] cg';"rL ========================================================n] o; o; a}+s÷ljQLo ;+:yfsf] ;~rfnssf] kbdf ldlt
^=! df ;+zf]wg a}+s÷ljQLo ;+:yfsf] ;~rfnssf] kbdf ldlt @)&===÷====÷=====af6 axfn u/]sf]n] a}s tyf ljQLo ;+:yf ;DaGwL
@)&===÷====÷=====af6 axfn u/]sf]n] a}s tyf ljQLo P]g, @)&# sf] bkmf @$ adf]lhd b]xfosf ljifox?sf] af/]df
;+:yf ;DaGwL P]g, @)&# sf] bkmf @@ adf]lhd b]xfosf hfgsf/L u/fPsf] 5' .
ljifox?sf] af/]df hfgsf/L u/fPsf] 5' .
81.
O=k|f=lgb]{zg g+= = lg/LIf0f k|ltj]bg pk/sf] k|lts[of :ynut lg/LIf0f :ynut lg/LIf0f k|ltj]bg k|fKt ePsf] ldltn] a9Ldf #) lbgleq
&÷)&^ sf] a'Fbf k|ltj]bg k|fKt ePsf] ldltn] a9Ldf lt; lbgleq Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltn] pQm k|ltj]bgdf
g+=! df ;+zf]wg Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltn] pQm plNnlvt s}lkmotx?sf] ;'wf/ tyf lbPsf lgb]{zgx?sf] kfngf u/L
k|ltj]bgdf plNnlvt s}lkmotx?sf] ;'wf/ tyf lbPsf ;f] lg/LIf0f k|ltj]bgdf p7fOPsf a'Fbfx?sf] ;'wf/sf] l:ylt ;lxtsf]
lgb]{zgx?sf] kfngf u/L ;f] lg/LIf0f k|ltj]bgdf k|ltlqmof o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 .
p7fOPsf a'Fbfx?sf] ;'wf/sf] l:ylt ;lxtsf] k|ltlqmof tf]lsPsf] ;doleq cfjZos ;'wf/ u/L k|ltlqmof k7fpg g;Sg]
o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 . cj:Yff ePdf Ohfhtkqk|fKt ;+:yfn] ;DalGwt ;'k/La}If0f ljefusf]
tf]lsPsf] ;doleq cfjZos ;'wf/ u/L k|ltlqmof :jLs[lt lnO{ yk ePsf] cjlwleq pQm k|ltj]bg o; a}+sdf k]z
27
k7fpg g;Sg] cj:Yff ePdf Ohfhtkqk|fKt ;+:yfn] o; ug'{ kg]{5 .

a}+ssf] :jLs[lt lnO{ k|fKt ePsf] cjlwleq pQm k|ltj]bg
o; a}+sdf k]z ug'{ kg]{5 .
82.
O=k|f=lgb]{zg g+= #= Loan Portfolio ;'wf/ of]hgf #= Loan Portfolio ;'wf/ of]hgf
&÷)&^ sf] a'Fbf lg/LIf0f k|ltj]bg dfk{mt lgb]{zg k|fKt ePsf] lt; lg/LIf0f k|ltj]bg dfk{mt lgb]{zg k|fKt ePsf] #) lbgleq æsÆ
g+=# df ;+zf]wg lbgleq ;+:yfn] tLg dlxgfn] efvf gf3]sf æsÆ ju{sf ju{sf Ohfhtkqk|fKt ;+:yfsf] xsdf Ps s/f]8 ?k}ofF jf ;f]eGbf
Ohfhtkqk|fKt ;+:yfsf] xsdf Ps s/f]8 ?k}ofF jf dflysf / cGo ju{sf Ohfhtkqk|fKt ;+:yfsf] xsdf krf; nfv
;f]eGbf dflysf / cGo ju{sf Ohfhtkqk|fKt ;+:yfsf] ?k}ofF jf ;f] eGbf dflysf tLg dlxgfn] efvf gf3]sf ;a} shf{sf]
xsdf krf; nfv ?k}ofF jf ;f] eGbf dflysf ;a} l:ylt ;'wfg]{ of]hgf agfO{ o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf
shf{x?sf] l:ylt ;'wfg]{ of]hgf agfO{ o; a}+ssf k]z ug'{ kg]{5 . ;f] cjlwleq o; a}+saf6 lg/LIf0f eO{ yk lgb]{zg
;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 . ;f] k|fKt ePdf juL{s[t shf{x?sf] /sd / juL{s/0fdf cfPsf] kl/jt{g
cjlwleq o; a}+saf6 lg/LIf0f eO{ yk lgb]{zg k|fKt ;dfj]z ePsf] ;+zf]lwt of]hgf #) lbgleq o; a}+ssf] ;DalGwt
ePdf juL{s[t shf{x?sf] /sd / juL{s/0fdf cfPsf] ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .
kl/jt{g ;dfj]z ePsf] ;+zf]lwt of]hgf lt; lbgleq
o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .
83.
O=k|f=lgb]{zg g+= lg/LIf0f k|ltj]bg dfk{mt lgb]{zg k|fKt ePsf] a9Ldf lg/LIf0f k|ltj]bg dfk{mt lgb]{zg k|fKt ePsf] ldltn] a9Ldf #%
&÷)&^ sf] a'Fbf k}+tL; lbgleq==================o; a}+ssf] =======k]z ug'{ lbgleq==================o; a}+ssf] =======k]z ug'{ kg]5
{ M
g+=$ sf] klxnf] kg]{5 M
jfSodf ;+zf]wg
84.
O=k|f=lgb]{zg g+= lg/LIf0f k|ltj]bg dfk{mt lgb]{zg k|fKt ePsf] lt; lg/LIf0f k|ltj]bg dfk{mt lgb]{zg k|fKt ePsf] ldltn] a9Ldf #)
&÷)&^ sf] a'Fbf lbgleq==================o; a}+ssf] =======k]z ug'{ kg]{5 . lbgleq==================o; a}+ssf] =======k]z ug'{ kg]5
{ .
g+=% sf] klxnf]
jfSodf ;+zf]wg
85.
@)&^ sf] O=k|f= s'g} Ps ;+ul7t ;+:yfsf] ;]o/, l8a]~r/ jf s'g} ;fd"lxs s'g} Ps ;+ul7t ;+:yfsf] ;]o/, l8a]~r/ jf s'g} ;fd"lxs nufgL
lgb]{zg g+=*÷)&^ nufgL sf]ifdf nufgL ubf{ k|fylds k'FhLsf]] !) k|ltztdf sf]ifdf nufgL ubf{ k|fylds k'FhLsf]] !) k|ltztdf ga9\g] u/L /
sf] a'Fbf g+=# sf] ga9\g] u/L / ;a} ;+ul7t ;+:yfx?sf] ;]o/, l8a]~r/ jf ;a} ;+ul7t ;+:yfsf] ;]o/, l8a]~r/ jf ;fd"lxs nufgL sf]ifdf
pka'Fbf @ df ;fd"lxs nufgL sf]ifdf a9Ldf cfˆgf] k|fylds k'FhLsf]] #) a9Ldf cfˆgf] k|fylds k'FhLsf]] #) k|ltztdf ga9\g] u/L nufgL ug{
28
;+zf]wg . k|ltztdf ga9\g] u/L nufgL ug{ ;lsg] 5 . To;}u/L, ;lsg] 5 . To;}u/L, ;+ul7t ;+:yfsf] ;]o/ tyf l8a]~r/df nufgL
;+ul7t ;+:yfx?sf] ;]o/ tyf l8a]~r/df nufgL ubf{ ubf{ nufgL x'g] ;+:yfsf] r'Qmf k'FhLsf] !) k|ltzt;Dd dfq nufgL
nufgL x'g] ;+:yfsf] r'Qmf k'FhLsf] !) k|ltzt;Dd tyf ug{ ;lsg] 5 . nufgL ubf{sf] cj:yfdf tf]lsPsf] ;LdfeGbf a9L
æ3Æ ju{sf] ljQLo ;+:yfdf u/]sf] nufgLsf] xsdf pQm nufgL u/]sf] ePdf o;/L a9L nufgL ePsf] /sd j/fj/ k'FhLsf]if
;+:yfsf] r'Qmf k'FhLsf] @% k|ltzt;Dd dfq nufgL ug{ u0fgf ubf{ k|fylds k'FhLaf6 36fO{ k'FhLsf]if sfod ul/g]5 .
;lsg] 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 .
86.
O=k|f=lgb]{zg g+= * cfˆgf] ljQLo :jfy{ ePsf] sDkgLsf] xsdf cfˆgf] cfˆgf] ljQLo :jfy{ ePsf sDkgLdf ul/Psf] s'n nufgLsf] xsdf
÷)&^ sf] a'Fbf -#_ k|fylds k'FhLsf] @) k|ltzt;Dd nufgL ug{ ;lsg]5 . To:tf] nufgL cfˆgf] k|fylds k'FhLsf] @) k|ltzt;Dd ug{ ;lsg]5 .
sf] pk a'Fbf # df ljQLo :jfy{ ePsf] ;+ul7t ;+:yfx?sf] ;]o/ tyf ljQLo :jfy{ ePsf] ;+ul7t ;+:yfsf ;]o/ tyf l8j]~r/df u/]sf] s'n
df ;+zf]wg l8j]~r/df u/]sf] s'n nufgL /sdnfO{ k'FhLsf]if u0fgf nufgL /sdnfO{ k'FhLsf]if u0fgf ubf{ k|fylds k'FhLaf6 36fO{
ubf{ k|fylds k'FhLaf6 36fO{ k'FhLsf]if sfod ug'{ kg]{5 . k'FhLsf]if sfod ug'{ kg]{5 .
87.
O=k|f=lgb]{zg g+= * ;fy}, g]kfnsf] e'QmfgL k|0ffnLsf] cfw'lgsLs/0fsf nflu ;fy}, g]kfnsf] e'QmfgL k|0ffnLsf] cfw'lgsLs/0fsf nflu k"jf{wf/
÷)&^ sf] a'Fbf - k"jf{wf/ tof/ ug{ d4t k'¥ofpg sDtLdf !% j6f a}+s tof/ ug{ d2t k'¥ofpg sDtLdf !% j6f a}+s tyf ljQLo ;+:yfsf]
*_ sf] a'Fbf -#_ sf] tyf ljQLo ;+:yfx?sf] ;+o'Qm nufgL4f/f k|jl4{t ;+o'Qm nufgLåf/f k|jl4{t Payment Switch sf] sfo{ ug]{ sDkgLdf
pk a'Fbf -!_sf] Payment Switch sf] sfo{ ug]{ sDkgLdf o; a}+sn] ul/Psf] nufgLsf] xsdf ;d]t nufgL ;dfof]hg sf]if sfod ug'{
rf}yf] cg'R5]bdf tf]s]sf zt{sf] cwLgdf /xL ul/Psf] nufgLsf] xsdf kg]{ 5}g .
;+zf]wg . ;d]t nufgL ;dfof]hg sf]if sfod ug'{ kg]{ 5}g .
88.
@)&^ sf] O=k|f= -$_ o; a}+såf/f hf/L a}+s÷ljQLo ;+:yf ;+:yfkgf x6fO{Psf] .
lgb]{zg g+=*÷)&^ Pjd\ ljQLo sf/f]jf/ ug{] Ohfhtkq ;DaGwL gLltut
sf] a'Fbf g+=# sf] Pjd\ k|s[ofut Joj:yf, @)^# n] u/]sf] gLltut Joj:yf
pka'Fbf $ x6fO{ cg';f/ Ohfhtkqk|fKt ;+:yfn] s'g} Ps æ3Æ ju{sf]
qmd;+Vof ldnfg. n3'ljQ ljQLo ;+:yfsf] ;+:yfks ;]o/df nufgL ubf{
pQm ;+:yfsf] r'Qmf k'FhLsf] a9Ldf @% k|ltzt / cGo
29
n3'ljQ ljQLo ;+:yfx?df r'Qmf k'FhLsf] a9Ldf !)

k|ltztsf] ;Ldf leq /x]/ dfq nufgL ug{ ;Sg] 5 . t/,
a}+s tyf ljQLo ;+:yfn] ;xfos sDkgLdf ;+:yfks eO{
nufgL ubf{ clwstd @% k|ltztsf] nufgL ;Ldf nfu"
x'g] 5}g .
89.
@)&^ sf] O=k|f= !=!= ;xfos sDkgL -æ3Æ ju{sf] n3'ljQ ljQLo ;+:yf_ x6fO{Psf] .
lgb]{zg g+=*÷)&^ df ;+:yfks ;]o/ :jfldTj r'Qmf k'FhLsf] Go"gtd %!
sf] a'Fbf g+=$ sf] k|ltzt tyf clwstd &) k|ltzt;Dd x'g'kg]{5 .
pka'Fbf ! sf] v08
-s_ sf] pkv08 -
!=!_ x6fO{
qmd;+Vof ldnfg .
90.
@)&^ sf] O=k|f= æ3Æ ju{sf] ljQLo ;+:yfdf u/]sf] ;]o/ nufgL /sdnfO{ æ3Æ ju{sf] ljQLo ;+:yfdf u/]sf] ;+:yfks ;]o/ nufgL /sdnfO{
lgb]{zg g+=*÷)&^ k|fylds k'FhLaf6 36fO{ k'FhLsf]if sfod ug'{ kg]{] ljBdfg k|fylds k'FhLaf6 36fO{ k'FhLsf]if sfod ug'{ kg]{] ljBdfg k|fjwfgnfO{
sf] a'Fbf g+=$ sf] k|fjwfgnfO{ ljkGg ju{df x'g] nufgLnfO{ k|f]T;flxt ug{ ljkGg ju{df x'g] nufgLnfO{ k|f]T;flxt ug{ o; k|of]hgfy{ 5'6 lbOg]
pka'Fbf ! sf] v08 o; k|of]hgfy{ 5'6 lbOg] 5 . ;fy}, ;xfos sDkgLsf 5 . ;fy}, ;xfos sDkgLsf ?kdf :yflkt eO{ n3'ljQ sf/f]af/ ug]{
-3_ df ;+zf]wg . ?kdf :yflkt eO{ n3'ljQ sf/f]af/ ug]{ æ3Æ ju{sf] ljQLo æ3Æ ju{sf] ljQLo ;+:yfdf nufgL eO{ ljQLo :jfy{ :yflkt ePsf]
;+:yfdf nufgL eO{ ljQLo :jfy{ :yflkt ePsf] v08df v08df ;d]t ljQLo :jfy{ ePsf] ;+ul7t ;+:yfx?df ul/Psf] ;]o/
;d]t ljQLo :jfy{ ePsf] ;+ul7t ;+:yfx?df ul/Psf] nufgL /sdnfO{ k|fylds k'FhLaf6 36fpg' kg]{ ljBdfg k|fjwfgnfO{
;]o/ nufgL /sdnfO{ k|fylds k'FhLaf6 36fpg' kg]{ klg 5'6 lbOg] 5 .
ljBdfg k|fjwfgnfO{ klg 5'6 lbOg] 5 .
91.
O=k|f=lgb]{zg g+= * xfn gePsf] . #)= ;fd"lxs nufgL sf]if ;~rfng ug{] ;DaGwdf
÷)&^ sf] a'Fbf - lgb]{zg g+= @! df pNn]v Joj:yfx? o; lgb]{zgdf ;fg]{ . a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf $( sf] pkbkmf
$_df pk a'Fbf -$_ -!_ sf] v08 -o_ sf] k|of]hgsf nflu b]xfosf zt{x?sf] cwLgdf
yk . /xL o; a}+saf6 Ohfhtkqk|fKt a+}s tyf ljQLo ;+:yfn] ;xfos
sDkgL dfk{mt ;fd"lxs nufgL sf]if ;~rfng ug{ ;Sg]] 5g\ .
zt{x?M
-!_ of]hgf Joj:yfkg;Fu ;DalGwt sfo{sf nflu ;xfos sDkgL
30
v8f ug'{kg]{ / To:tf] sDkgL v8f ubf{ x'g uPsf] nufgLnfO{ o;

a}+sn] tf]s] cg';f/sf] hf]lvd ef/ k|bfg ug]{ .
-@_ ljQLo sf/f]af/ ;~rfng ePsf] kfFr jif{ k'/f ePsf] x'g' kg]{ .
-#_ kl5Nnf] tLg jif{b]lv nuftf/ d'gfkmf u/]sf]x'g'sf ;fy} ;l~rt
gf]S;fgLdf /x]sf] x'g gx'g] .
-$_ g]6jy{ wgfTds x'g' kg]{ .
-%_ ;~rfns jf sfo{sf/L k|d'v o; a}+ssf] sf/afxLdf gk/]sf] /
To:tf] sf/jfxLdf k/]sf] eP ;f] km's'jf ePsf] # jif{ k'u]sf] x'g' kg]{ .
92.
O=k|f=lgb]{zg g+= Ohfhtkqk|fKt ;+:yfsf] ;]o/ tyf l8a]~r/ sf/f]af/nfO{ Ohfhtkqk|fKt ;+:yfsf] ;]o/ tyf l8a]~r/ sf/f]af/nfO{ lgb]{zg
+=*÷)&^ sf] a'Fbf g+ lgb]{zg kmf=g+= *=!, *=@ / *=# adf]lhd k|To]s kmf=g+= *=!, *=@ / *=# adf]lhd k|To]s sDkgLsf] cnu cnu
& df ;+zf]wg sDkgLsf] cnu cnu 5'6\ofO{ O{=k|f= lgb]{zg g+= $÷)&% 5'6\ofO{ O{=k|f= lgb]{zg g+= $÷)&% df ePsf] Joj:yf adf]lhd
df ePsf] nufgL ;DaGwL gLltdf ePsf] Joj:yf d"NofÍg ug'{ kg]{5 .
adf]lhd d"NofÍg ug'{ kg]{5 . t/,;]o/ tyf l8a]~r/sf]
vl/b d"NoeGbf ahf/ d"No sd eO{ km/s kg{ cfPsf]
/sdnfO{ gfkmf÷gf]S;fg lx;fadf vr{ n]vL nufgLdf
æ;+efljt xfgL afkt Joj:yfÆ zLif{sdf hDdf ug'{ kg]{5 .
93.
O=k|f=lgb]{zg g+= g]=/f= a}+s lgb]{zg kmf=g+= *=!
+=*÷)&^ sf] kmf/d xfn gePsf] . ;/sf/L C0fkq / g]kfn /fi6« a}s C0fkqdf ePsf] nufgL ljj/0f
g+ *=!, *=@ tyf -dfl;s_
*=# yk @) ======;fn ============dlxgf
-?=xhf/df_
qm=;+= ljj/0f /sd -?=_
s'n
ldlt clws[t b:tvt
31
g]=/f= a}+s lgb]{zg kmf=g+= *=@

sDkgLsf] ;]o/k"‘hLdf ePsf] nufgL ljj/0f -dfl;s_
@) ======;fn ============dlxgf
-?=xhf/df_
qm=;+= sDkgLsf] Z]fo/ k/ km]o/ lgodgsf/L
gfd ;+Vof n Eofn" ;dfof]hg
d"N d"No /sd
o
s'n
ldlt clws[t b:tvt

g]=/f= a}+s lgb]{zg kmf=g+= *=#
;+ul7t ;+:yfx?sf] l8j]~r/df ePsf] nufgL ljj/0f -dfl;s_
@) ======;fn ============dlxgf
-?=xhf/df_
qm=;+ sDkgLsf] nufgL ldlt /sd ?=
= gfd
s'n
ldlt clws[t b:tvt
32
94.
O=k|f=lgb]{zg g+= b]zsf] cfly{s, df}lb|s Pj+ a}lsª ultljlwsf] d"NofÍg b]zsf] cfly{s, df}lb|s Pj+ a}lsª ultljlwsf] d"NofÍg tyf ljZn]if0f
(÷)&^ sf] klxnf] tyf ljZn]if0f ug'{sf ;fy} Ohfhtkqk|fKt ;+:yfsf] ug'{sf ;fy} Ohfhtkqk|fKt ;+:yfsf] ;'k/Lj]If0f ug]{ ;Gbe{df
cg'R5]bdf ;+zf]wg ;'k/Lj]If0f ug]{ ;Gbe{df a}+lsª tyf ljQLo tYofÍsf] a}+lsª tyf ljQLo tYofÍsf] dxTjk"0f{ e"ldsf /xg] x'Fbf ;dod}
. dxTjk"0f{ e"ldsf /xg] x'Fbf ;dod} z'4 / oyfy{k/s z'4 / oyfy{k/s tYofÍ ljj/0f o; a}+sdf k]z ug'{kg]{ ;DaGwdf
tYofÍ ljj/0fx? pknAw u/fpg g]kfn /fi6« a}+s P]g, g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u
@)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L u/L b]xfo adf]lhd lgb]{zg hf/L ul/Psf] 5 .
g]kfn /fi6« a}+sdf k]z ug'{ kg]{ tYofÍ ;DaGwL Joj:yf
;DaGwdf b]xfosf] lgb]{zg hf/L ul/Psf] 5 M–
95.
O=k|f=lgb]{zg g+= cg';"rL–! df pNn]lvt ljj/0fx? ;f]xL cg';"rLdf cg';"rL–! / @ df pNn]lvt ljj/0fx? ;f]xL cg';"rLdf tf]lsPsf]
(÷)&^ tf]lsPsf] cjlwleq o; a}+ssf] web address df log in cjlwleq tf]lsPsf] 9fFrfdf o; a}+ssf] l/kf]l6{ª kf]6{ndf cknf]8 ug'{
a'Fbf g+= ! df u/L k|fKt lgb]{zg cg';f/ Posting jf Upload ug'{ kg]{5 . kg]{5 .
;+zf]wg tyf a'Fbf 1. cg';"rL–@ df pNn]lvt ljj/0fx? o; a}+ssf]
g+= @ x6fO j]a;fO6df /flvPsf] Excel sheet df tof/ kf/L ;f]xL
qmd;+Vof ldnfg . cg';"rLdf tf]lsPsf] cjlwleq o; a}+ssf] web address
df log in u/L Bulk Upload ug'{kg]{5 . Excel sheet df
;+nUg gePsf kmf/fdx? 5'§} PS;]ndf cfwl/t
kmf/fdx? agfO{ lgb]{zg cg';f/ k7fpg'kg]{ 5 . o:tf]
tYofÍ ljj/0f g]kfnL efiffdf k7fpFbf clgjfo{ ?kdf
Bishall Font df k7fpg' kg]{5 . Bishall Font o;
a}+ssf] j]j;fO6 www.nrb.org.np af6 ;d]t
8fpgnf]8 ug{ ;lsg]5 .
96.
O=k|f=lgb]{zg g+= cGt/–a}+s sf/f]af/sf] ljj/0f sf/f]af/ ;DkGg ugf{;fy cGt/–a}+s sf/f]af/sf] ljj/0f sf/f]af/ ;DkGg ugf{;fy / b}lgs
(÷)&^ sf] a'Fbf / b}lgs t/ntf ljj/0f csf]{ sfo{lbgsf] !@M)) ah];Dd t/ntf ljj/0f csf]{ sfo{lbgsf] dWofGg !@M)) ah];Dd o; a}+ssf]
g+=# df ;+zf]wg o; a}+ssf] web address df log in u/L Posting l/kf]l6{ª kf]6{ndf cknf]8 ug'{ kg]{5 .
ul/;Sg' kg]{5 .
33
97.
O=k|f=lgb]{zg g+= o; a}+sdf tYofÍ k7fpg] k|of]hgsf nflu Pshgf 5'§} o; a}+sdf tYofÍ k7fpg] k|of]hgsf nflu Pshgf 5'§} kbflwsf/L
(÷)&^ sf] a'Fbf kbflwsf/L tf]sL lghsf] gfd, kmf]g g+= / Od]n 7]ufgf tf]sL lghsf] gfd, kmf]g gDa/ / Od]n 7]ufgf o; a}+ssf] l/kf]l6{ª
g+=% df ;+zf]wg . ;lxtsf] hfgsf/L o; a}+snfO{ pknAw u/fpg' kg]{5 . kf]6{ndf cBfjlws ug'{kg]{5 . tYofÍ ljj/0f k7fp+bf tf]lsPsf]
tYofÍ ljj/0f k7fp+bf tf]lsPsf] kbflwsf/Lsf] gfd, kmf]g kbflwsf/Lsf] gfd, kmf]g g+= / Od]n 7]ufgf ;d]t pNn]v ug'{ kg]{5 .
g+= / Od]n 7]ufgf ;d]t pNn]v ug'{ kg]{5 .
98.
O=k|f=lgb]{zg g+= gePsf] . o; a}+sdf sfof{Gjogsf] r/0fdf /x]sf] ;'kl/j]IfsLo ;"rgf k|0ffnL
(÷)&^ df a'Fbf g+= (Supervisory Information System -SIS) sf] o'h/ cfOl8 k|fKt
^ yk u/L ul/;s]sf “s” ju{sf jfl0fHo a}+s / k"jf{wf/ a}+s tyf o'h/ cfOl8
qmd;+Vof ldnfg . k|fKt ug]{ qmddf /x]sf cGo ljQLo ;+:yfx?n] o'h/ cfO{l8 k|fKt
u/]kl5 ljBdfg Joj:yfsf] cnfjf ;fdfgfGt/ ?kdf ;f] k|0ffnLdf
;d]t tf]lsP adf]lhdsf l/6g{x? tyf P8xs (ad hoc)
tYof+s/ljj/0fx? lgwf{l/t ;dofjlwleq o; a}+s ;dIf k7fpg' kg]{5 .
99.
O=k|f=lgb]{zg g+= k|li6s/0fM b]xfosf ;Dk"0f{ cj:yf Pjd\ cfwf/ ljBdfg !%= …n3' pBdÚ, …3/]n' pBf]uÚ, …;fgf pBf]uÚ tyf …demf}nf pBf]uÚ
(÷)&^, sf] (=# - /x]sf] pBdnfO{ ;fgf tyf demf}nf pBd -SME_ sf] eGgfn] cf}Bf]lus Joj;fo P]g @)&^ n] kl/eflift u/]sf] …n3'
s_ sf] k|li6s/0f ?kdf kl/eflift ul/Psf] 5 . -s_ a9Ldf ?= %) pBdÚ, …3/]n' pBf]uÚ, …;fgf pBf]uÚ tyf …demf}nf pBf]uÚ ;Demg'
g++ -!%_ df ;+zf]wg nfv;Dd r'Qmf k'FhL ePsf] . -v_ a9Ldf ?= % kb{5 .
. s/f]8;Ddsf] l:y/ ;DklQ ePsf] . -u_ pTkfbg jf
;]jfd'ns Joj;fodf ;+nUg ePsf] . -3_ pBdL :jo+
sf/f]af/ tyf Joj;fodf ;+nUg ePsf] .
:ki6Ls/0fM ;fgf tyf demf}nf pBf]uÚ eGgfn] cf}Bf]lus
Joj;fo P]g, @)&# sf] cg';"rL–@ df pNn]lvt ?= !)
s/f]8 ?k}of;Dd l:y/ k'FhL ePsf] ;fgf pBf]ux? / ?=
bz s/f]8b]lv ?=@% s/f]8;Dd l:y/ k'FhL ePsf demf}nf
pBf]ux? kg]{5g\. t/, s[lif, hnljB't÷phf{ / ko{6g
If]qdf k/]sf pBf]ux?nfO{ bf]xf]/f] kg]{ u/L ;fgf tyf
demf}nf pBf]u cGtu{t /fVg kfOg] 5}g .
34
100.
O=k|f=lgb]{zg g+= ( %=#= ljb]zL ljlgdo cg'udg ljj/0f ;fKtflxs k|sfzg %=#= ljb]zL ljlgdo cg'udg ljj/0f – dfl;s ?kdf dlxgf ljt]sf]
÷)&^ sf] cg';"lr eP cg';f/Aofhb/ k|sflzt ePsf] ljj/0f – q}dfl;s & lbg leq Aofhb/ k|sflzt ePsf] ljj/0f – Aofhb/ ;+zf]wg
@ df ;+zf]wg ?kdf k|sflzt ePsf] !% lbg leq u/]sf] & lbg leq
101.
O=k|f=lgb]{zg g+= ( #=@ pTkfbgzLn If]q shf{ ;dLIff ljj/0fcw{jflif{s x6fOPsf] .
÷)&^ sf] cg';"lr
@ sf] kmf/fd g+=
#=@ x6fO{Psf] .
102.
O=k|f=lgb]{zg g+= !(=# ;Ldf sf/f]jf/ ljj/0f !(=@ ;Ldf sf/f]jf/ ljj/0f
(÷)&^ sf] cg';"lr !(=$ z+sf:kb sf/f]jf/ ljj/0f !(=# z+sf:kb sf/f]jf/ ljj/0f
@ df ;+zf]wg .
103.
O=k|f=lgb]{zg g+= -c_ cfjf;Lo 3/ shf{ -Residential Real Estate_ -c_ ? ! s/f]8 %) nfv;Ddsf] cfjf;Lo 3/ shf{ -Residential
(÷)&^, sf] (=# - Real Estate_
s_ sf] k|li6s/0f
g++ -%_-c_ df
;+zf]wg .
104.
O=k|f=lgb]{zg -0f_ ;xsf/L ;+:yfx?n] o; a}sjf6 Ohfhtkqk|fKt x6fO{Psf] .
g+=!)÷)&^ sf] a'Fbf
g+= !$ sf] pka'Fbf - ;+:yfsf] ;]o/ vl/b ug{ kfpg] 5}gg\ .
0f_ x6fO{Psf] .
105.
O=k|f=lgb]{zg -5_ a}+s tyf ljQLo ;+:yfdf ;~rfns sfo{sf/L -5_ a}+s tyf ljQLo ;+:yfdf ;~rfns sfo{sf/L k|d'v,
g+=!)÷)&^ sf] a'Fbf k|d'v, n]vfk/LIfs, ;lrj jf======== n]vfk/LIfs, sDkgL ;lrj jf=======
g+= !% sf] pka'Fbf
-^_ df ;+zf]wg
106.
O=k|f=lgb]{zg -v_ o; a}+ssf] lgb]{zg adf]lhd cfly{s jif{ @)^$.^% -v_ o; a}+ssf] lgb]{zg adf]lhd a}+s tyf ljQLo ;+:yfn] tof/
g+=!)÷)&^ sf] a'Fbf b]lv @)&) c;f/ d;fGt;Dddf tf]lsPsf] r'Qmf k'FhL u/L k]z u/]sf]] k'FhL of]hgf cg';f/ tf]lsPsf] Go"gtd r'Qmf k'FhL
g+= !^ sf] pka'Fbf - k'/f ug'{kg]{ ;+:yf afx]ssf a}+s tyf ljQLo ;+:yfn] sfod ug{{ Right Renounce ug]{ k|of]hg afx]s Ohfhkqk|fKt a}+s
v_ df ;+zf]wg tof/ u/L k]z u/]sf]] k'FhL of]hgf cg';f/ tf]lsPsf] tyf ljQLo ;+:yfsf] k'FhL j[l4 ubf{ ;+:yfks ;d"xdf gofF ;]o/wgL
Go"gtd r'Qmf k'FhL sfod ug{ Right Re-nounce ug]{ yk ug{ kfOg] 5}g .
35
k|of]hg afx]s Ohfhkqk|fKt a}+s tyf ljQLo ;+:yfsf]

k'FhL j[l4 ubf{ ;+:yfks ;d"xdf gofF ;]o/wgL yk ug{
kfOg] 5}g .
107.
O=k|f=lgb]{zg g+= -u_ a}+s tyf ljQLo ;+:yfsf] k'FhL a[l¢ Pjd\ k'FhL a}+s tyf ljQLo ;+:yfsf] k'FhL a[l¢ Pjd\ k'FhL ;+/rgfdf kl/jt{g
!)÷)&^ -!^_ sf] ;+/rgfdf kl/jt{g ug{ k|rlnt sfg'g adf]lhd ug{ o; a}+ssf] k"j{ ;xdlt lnO{ k|rlnt sfg'g adf]lhd ;DalGwt
pka'Fbf -u_ df ;DalGwt ;+:yfsf] jflif{s ;fwf/0f ;ef÷ljz]if ;fwf/0f ;+:yfsf] jflif{s ;fwf/0f ;ef÷ljz]if ;fwf/0f ;efjf6 :jLs[t
;+zf]wg ;efjf6 :jLs[t u/fpg' kg]{5 . u/fpg' kg]{5 .
108.
O=k|f=lgb]{zg -ª_ o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo -ª_ o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?nfO{
g+=!)÷)&^ sf] a'Fbf ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg, @)^^ sf] hf/L ul/Psf] PsLs[t lgb]{zg, @)^^ sf] O=k|f= lgb]{zg g+=
g+= !^ sf] pka'Fbf O=k|f= lgb]{zg g+= !)÷)^^ sf] a'Fbf g+= !^ - !)÷)^^ sf] a'Fbf g+= !^ -a}=lj=lg=lj=÷gLlt÷kl/kq÷#÷)^%.^^
-ª_ df ;+zf]wg / - a}=lj=lg=lj=÷gLlt÷kl/kq÷#÷)^%.^^ ldlt @)^%.$.@* ldlt @)^%.$.@* sf] kl/kq_ df ePsf] Joj:yf adf]lhd ;+:yfks
r_ yk sf] kl/kq_ df ePsf] Joj:yf adf]lhd ;+:yfks ;]o/sf] ;]o/sf] cg'kft yk ug{ :jLs[lt k|fKt u/]sf a}+s tyf ljQLo
cg'kft yk ug{ :jLs[lt k|fKt u/]sf a}+s tyf ljQLo ;+:yfn] o; lgb]{zgsf] a'Fbf g+= !% cg';f/sf] ;+:yfks ;]o/
;+:yfn] o; lgb]{zgsf] a'Fbf g+= !^ cg';f/sf] ;+:yfks ;j{;fwf/0fdf kl/jt{g÷ kl/0ft ug{ kfpg] 5}gg\ . ;fy}, ;f] sf]
;]o/ ;j{;fwf/0fdf kl/jt{g÷ kl/0ft ug{ kfpg] 5}gg\ . clen]vsf nflu ;]o/ k'l:tsfdf clen]vLs/0f u/L k|To]s cfly{s
;fy}, ;f] sf] clen]vsf nflu ;]o/ k'l:tsfdf jif{sf] jflif{s k|ltj]bgdf pQm ljifo v'nfpg' kg]{5 .
clen]vLs/0f u/L k|To]s cfly{s jif{sf] jflif{s
k|ltj]bgdf pQm ljifo v'nfpg' kg]{5 . -r_ Ohfhtkq k|fKt ;+:yfsf] ;]o/ wf/0f ug]{ kmd{÷ sDkgL÷
;+:yfsf] clGtd lxtflwsf/L k|fs[lts JolQm klxrfg x'g] ljj/0f
;DalGwt d'n'ssf] cflwsfl/s lgsfoaf6 k|dfl0ft u/fO{ k|To]s
cfly{s jif{ ;dfKt ePsf] () lbg leq a}+s tyf ljQLo ;+:yf
lgodg ljefudf clen]vLs/0f ug'{ kg]{5 .
t/, o;/L ;]o/ wf/0f ug]{ ;+:yf ljb]zL Ohfhtkq k|fKt a}+s jf
ljQLo ;+:yf ePdf ;f]xL ;+:yfsf] ljj/0f clen]vLs/0f ug'{ kg]{5 .
109.
@)&^ sf] O=k|f= Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] cGo x6fOPsf] .
lgb]{zg g+=!)÷)&^ Ohfhkqk|fKt a}+s tyf ljQLo ;+:yfx?df u/]sf] ;+:yfks
sf] a'Fbf g+=!* sf] ;]o/ nufgL (Cross Holding) @)^% r}t d;fGtleq
pka'Fbf !*=! x6fO{ laqmL (Divest) u/L ;Sg'kg]{ Joj:yf ePsf]df pQm
qmd;+Vof ldnfg . Joj:yfsf]] kfngf gu/]sf a}+s tyf ljQLo ;+:yfnfO{ b]xfo
36
adf]lhdsf] sf/jfxL ul/g] 5 .

s=;+:yfks ;]o/ nufgL -Cross Holding_ cGTo
ug]{ ;DaGwL gLltut Joj:yf kfngf gu/]sf a}+s tyf
ljQLo ;+:yfn] xsk|b ;]o/ vl/b ug{ gkfpg], gub
nfef+z, af]g; ;]o/nfO{ /f]Ssf /fVg] / /f]Ssf /flvPsf]
af]g; ;]o/ nufot ;a} Cross Holding laqmL -
Divest_ u/]kl5 dfq gub nfef+z km's'jf ul/g] 5 .
v=tf]lsPsf] ;do leq klg a]rljvg gu/]sf
;+:yfnfO{ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf]
bkmf (( adf]lhd sf/jfxL ul/g] 5 .
110.
O=k|f=lgb]{zg !*=@ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# x6fO{Psf] .
g+=!)÷)&^ sf] a'Fbf afx]s cGo k|rlnt sfg'g adf]lhd :yfkgf eO{ lgIf]k
g+=!* sf] pka'Fbf kl/rfng tyf shf{sf] sf/f]af/ ul//x]sf ;+:yfn] o;
!*=@ x6fO{Psf] . a}+saf6 Ohfhtkqk|fKt ;+:yfsf] ;+:yfks ;]o/df u/]sf]
nufgL @)^% c;f/ d;fGtleq laqmL gu/]sf] ePdf
To:tf] ;+:yfks ;]o/df nufgL u/]sf ;+:yfnfO{ xsk|b
;]o/÷gub nfef+z ljt/0f ug{ gkfOg], af]g; ;]o/nfO{
/f]Ssf /fVg] / /f]Ssf /flvPsf] af]g; ;]o/ nufot ;a}
Cross Holding laqmL -Divest_ u/]kl5 dfq gub nfef+z
km's'jf ug'{ kg]{5 .
111.
O=k|f=lgb]{zg g+= ljifo jf k|;Fun] csf]{ cy{ gnfu]df o; lgb]{zgdf ;x– ljifo jf k|;+un] csf]{ cy{ gnfu]df o; lgb]{zgdf ;x–ljQLos/0f
!!÷)&^ ljQLos/0f shf{ eGgfn] b'O{ jf b'O{ eGbf a9L shf{ eGgfn] b'O{ jf b'O{ eGbf a9L Ohfhtkqk|fKt ;+:yfx?n] cfk;L
a'Fbf g+=! df Ohfhtkqk|fKt ;+:yfx?n] cfk;L ;dembf/Lsf] cfwf/df ;dembf/Lsf] cfwf/df ;Demf}tf u/L s'g} Pp6f u|fxs, kmd{,
;+zf]wg ;+emf}tf u/L s'g} Pp6f u|fxs, kmd{, sDkgLnfO{ jf sDkgLnfO{ jf kl/of]hgfsf] nflu k|jfx ug{] shf{ ;fk6 tyf
kl/of]hgfsf] nflu k|jfx ug{] shf{ ;fk6 tyf ;'ljwfnfO{ ;'ljwfnfO{ ;Demg' k5{ .
;Demg' k5{ .
37
112.
O=k|f=lgb]{zg g+= ;x–ljQLos/0f -Consortium_ ;DaGwdf ;x–ljQLos/0f shf{ (Consortium Financing_ ;DaGwdf
!!÷)&^ a'Fbf g+=@
sf] zLif{sdf
;+zf]wg
113.
O=k|f=lgb]{zg g+= o; a}+saf6 ljQLo sf/f]af/ ug{ hfhtkqk|fKt o; a}+saf6 ljQLo sf/f]af/ ug{ Ohfhtkqk|fKt ;+:yfx?n] dfq
!!÷)&^ a'Fbf g+=# ;+:yfx?n] dfq ;x–ljQLos/0fdf efu lng kfpg] 5g\ . ;x–ljQLos/0fdf efu lng kfpg] 5g\ .
sf] pk a'Fbf ! df t/ sd{rf/L ;+rosf]if, gful/s nufgL sf]if, t/ sd{rf/L ;+ro sf]if, gful/s nufgL sf]if, hnljB't
;+zf]wg . hnljB't nufgL tyf ljsf; sDkgL lnld6]8 / aLdf nufgL tyf ljsf; sDkgL lnld6]8 / aLdf sDkgLnfO{ o; a}+saf6
sDkgLnfO{ o; a}+saf6 ljQLo sf/f]af/ ug{ ljQLo sf/f]af/ ug{ Ohfhtkqk|fKt ;+:yf cu'jf ;+:yf x'g] u/L
Ohfhtkqk|fKt ;+:yf cu'jf ;+:yf x'g] u/L u7g x'g] u7g x'g] ;x–ljQLos/0f ;d"xdf ;xefuL e} shf{ k|jfx ug{ of]
;x–ljQLos/0f ;d"xdf ;xefuL e} shf{ k|jfx ug{ of] Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g . :ki6Ls/0fM o; lgb]{zgsf] k|of]hgsf] nflu æcu'jf ;+:yfÆ eGgfn]
:ki6Ls/0f:– o; lgb]{zgsf] k|of]hgsf]nflu æcu'jf ;x–ljQLos/0f ;d"xn] cu'jf ;+:yf egL rog u/]sf] s'g}
;+:yfÆ eGgfn] ;x–ljQLos/0f ;d"xn] cu'jf ;+:yf egL Ohfhtkqk|fKt ;+:yf ;Demg' k5{ .
rog u/]sf] s'g} Ohfhtkqk|fKt ;+:yf ;Demg' k5{ .
114.
O=k|f=lgb]{zg g+= ;x–ljQLos/0f cGtu{t k|jflxt shf{df s'g} C0fLnfO{ yk ;x–ljQLos/0f cGtu{t k|jflxt shf{df C0fLnfO{ yk shf{ k|bfg ug'{
!!÷)&^ sf] a'Fbf g shf{ k|bfg ug'{ k/]df b]xfosf cfwf/df ug'{ kg]{5 M– k/]df b]xfosf cfwf/df ug'{ kg]{5 M–
!# sf] klxnf]
jfSodf ;+zf]wg .
115.
O=k|f= lgb]{zg g+= Ohfhtkqk|fKt ;+:yfn] s]Gb|df b]xfo cg';f/sf] shf{ Ohfhtkqk|fKt ;+:yfn] s]Gb|sf] cgnfOg k|0ffnLdf tf]lsPsf] 9fFrfdf
!@÷)&^, a'+bf g+= ;DaGwL ljj/0f -s=;"=kmf=g+= ! / @_ dlxgf e'Stfg shf{ ;DaGwL b]xfosf] ljj/0f dlxgf e'Stfg ePsf] !% lbgleq
@, pka+'bf @=! df ePsf] !% lbgleq k7fpg' kg]{5 cBfjlws ug'{ kg]{5 .
;+zf]wg .
116.
O=k|f=lgb]{zg g+= -u_ k|fOe]6 sDkgLsf] xsdf ;~rfns / ;f] sDkgLsf -u_ k|fOe]6 sDkgLsf] xsdf ;~rfns / ;f] sDkgLsf !)
!@÷)&^, a'+bf g+= !% k|ltzt jf ;f] eGbf a9L ;]o/ :jfldTj ePsf k|ltzt jf ;f] eGbf a9L ;]o/ :jfldTj ePsf ;]o/wgLx?sf] v08 -
@, pka'+bf @=$ sf] ;]o/wgLx?sf] v08 -s_ df pNn]v eP cg'?ksf ljj/0f s_ df pNn]v eP cg'?ksf ljj/0f / sDkgLsf] tk{maf6 sf/f]af/
v08 -u_ / -3_ df / sDkgLsf] tk{maf6 sf/f]af/ ug]{ clVtof/k|fKt JolQmsf] ug]{ clVtof/k|fKt JolQmsf] gfd, y/, 7]ufgf / ;f] ;DaGwL lg0f{o .
;+zf]wg gfd, y/, 7]ufgf / ;f] ;DaGwL lg0f{o . -3_ klAns sDkgLsf] xsdf ;~rfnsx? / ;f] sDkgLsf !)
38
-3_ klAns sDkgLsf] xsdf ;~rfnsx? / ;f] k|ltzt jf ;f] eGbf a9L ;]o/ :jfldTj ePsf ;]o/wgLx?sf] v08 -
sDkgLsf !% k|ltzt jf ;f] eGbf a9L ;]o/ :jfldTj s_ df pNn]v eP cg'?ksf ljj/0f, sDkgLsf] tk{maf6 sf/f]af/ ug]{
ePsf ;]o/wgLx?sf] v08 -s_ df pNn]v eP cg'?ksf clVtof/k|fKt JolQmsf] gfd, y/, 7]ufgf / ;f] ;DaGwL lg0f{o .
ljj/0f, sDkgLsf] tk{maf6 sf/f]af/ ug]{ clVtof/k|fKt
JolQmsf] gfd, y/, 7]ufgf / ;f] ;DaGwL lg0f{o .
117.
O=k|f=lgb]{zg g+= o;/L sfnf];"rLdf ;dfj]z ug{ ;DalGwt a}+saf6 o;/L sfnf];"rLdf ;dfj]z ug{ ;DalGwt a}+saf6 l;kmfl/; k|fKt
!@÷)&^ sf] a'Fbf l;kmfl/; k|fKt ePkl5 ;f] gfdfjnLnfO{ kfFr lbgleq ePkl5 ;f] gfdfjnLnfO{ shf{ ;"rgf s]Gb|n] gfdgfd];L -vftf
g+= $ sf] pka'Fbf sfnf];"rLdf /fVg' kg]{5 / sfnf];"rLaf6 gfd x6fpg] vf]Nbf lnPsf] klxrfg v'Ng] cflwsfl/s sfuhft_ olsg u/L kfFr
@ df ;+zf]wg . ;DaGwL sf/jfxL ljBdfg gLltut tyf k|lqmofut lbgleq sfnf];"rLdf /fVg' kg]{5 / sfnf];"rLaf6 gfd x6fpg]
Joj:yf adf]lhd g} x'g]5 . ;DaGwL sf/jfxL ljBdfg gLltut tyf k|lqmofut Joj:yf adf]lhd
g} x'g]5 .
118.
O=k|f=lgb]{zg g+= o;/L sfnf];"rLdf ;dfj]z ug{ ;DalGwt x6fO{Psf] .
!@÷)&^ Ohfhtkqk|fKt ;+:yfaf6 l;kmfl/; gfdfjnLnfO{ shf{
a'Fbf g+= $ sf] ;"rgf s]Gb|n] gfdgfd];L olsg u/L kfFr lbgleq
pka'Fbf # sfnf];"rLdf /fVg' kg]{5 .
x6fO{Psf] .
119.
O=k|f=lgb]{zg g+= gePsf] -s_ Ohfhtkq k|fKt ;+:yfn] lwtf]sf] ?kdf u|fXo x'g] ;DklQ
!@÷)&^, a'+bf g+= d"Nofª\sg u/fpFbf lwtf] d"Nofª\sgstf{n] s'g} :jfy{ gaflemg] u/L
& df v08 -s_ yk jf k"jf{u|x g/fvL :jtGq ?kdf, cGt/f{li6«o dfGotf / c;n
u/L qmd;+Vof cEof;x? ;d]tsf cfwf/df lwtf]sf] d"Nof+sg u/]sf] olsg ug'{kg]{
ldnfg . 5.
120.
O=k|f=lgb]{zg g+= C0fL ufoj ePdf, C0fL a]kQf ePdf jf () lbg;Dd ;Dks{df gcfPdf,
!@÷)&^ a'Fbf g+=
!) sf] pka'Fbf
!)=! sf] v08 3
df ;+zf]wg .
39
121.
O=k|f=lgb]{zg g+= -h_ s'g} sfo{sf/0f k/L r]s x/fPsf], rf]/L ePsf] jf -h_ s'g} sf/0f r]s x/fPsf], rf]/L ePsf] jf cgflws[t ?kdf
!@÷)&^, a'+bf g+= cgflws[t ?kdf k|of]u u/]÷u/fPsf] h:tf cf}lrTok"0f{ k|of]u u/]÷u/fPsf] h:tf cf}lrTok"0f{ cfwf/df vftfjfnfn] r]s
!), pka'+bf !)=@ cfwf/df vftfjfnfn] r]s "Stop Payment" u/]sf] "Stop Payment" u/]sf] cj:yfdf afx]s cGo cj:yfdf r]s hf/L
sf] v08 -h_ df cj:yfdf afx]s cGo cj:yfdf r]s hf/L ul/;s]kl5 ul/;s]kl5 "Stop Payment" u/]sf] eP tfklg To:tf] r]s e'QmfgL
;+zf]wg "Stop Payment" u/]sf] ePtf klg To:tf] r]s gePdf r]s hf/L ug]{ JolQm÷kmd{÷sDkgL÷;+ul7t ;+:yfnfO{ v08 -
e'QmfgL gePdf r]s hf/L ug]{ ª_ adf]lhdsf] k|lqmof k'/f u/L sfnf];"rLdf /fVg'kg]{5 .
JolQm÷kmd{÷sDkgL÷;+u7Lt ;+:yfnfO{ ;d]t v08 -ª_
adf]lhdsf] k|lqmof k'/f u/L sfnf];"rLdf /fVg'kg]{5 .
:ki6Ls/0fM– o; v08sf] k|of]hgsf] nflu æk|dfl0ftÆ
eGgfn] cbfnt jf ;DalGwt Ohfhtkqk|fKt ;+:yfsf]
lg/LIf0f 6f]nL jf cfGtl/s jf jfXo n]vfk/LIfs jf o;
a}+saf6 vl6Psf] lg/LIf0f 6f]nLn] k|dfl0ft u/]sf] ;Demg'
k5{ .
122.
O=k|f=lgb]{zg g+= -`_ v08 -ª_ b]lv v08 -em_ ;Ddsf] Joj:yf g]kfnL -`_ v08 -ª_ b]lv v08 -em_ ;Ddsf] Joj:yf g]kfnL a}+s tyf
!@÷)&^, a'+bf g+= a}+s tyf ljQLo ;+:yfdf vftf eO{ r]s hf/L u/]sf ljQLo ;+:yfdf vftf eO{ r]s hf/L u/]sf ljb]zL gful/s tyf
!) sf] pka'+bf ljb]zL gful/s ;d]tnfO{ nfu' x'g]5 . ljb]zL ;+:yf ;d]tnfO{ nfu' x'g]5 .
!)=@ sf] v08 -`_
df ;+zf]wg .
123.
O=k|f=lgb]{zg g+= !&= sfnf];"rLdf ;dflji6 C0fLx?sf] ljj/0f ;fj{hlgs !&= sfnf];"rLdf ;dflji6 C0fLx?sf] ljj/0f ;fj{hlgs ug'{ kg]{
!@÷)&^, a'+bf g+= ug'{ kg]{ o; lgb]{zg adf]lhd k|To]s c;f/ / k'; d;fGt;Dddf
!& df ;+zf]wg . o; lgb]{zg adf]lhd k|To]s c;f/ / k'; d;fGt;Dddf sfnf];"rLdf ;dfj]z eO{ Ps s/f]8 ?k}ofFeGbf a9L /sd ltg{ afFsL
sfnf];"rLdf ;dfj]z eO{ Ps s/f]8 ?k}ofFeGbf a9L /x]sf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfsf] gfdfjnL cBfjlws
/sd ltg{ afFsL /x]sf JolQm, kmd{, sDkgL jf ;+ul7t u/L s]Gb|n] /fli6«o b}lgs klqsfdf qmdzM ;fpg / df3d;fGtleq
;+:yfsf] gfdfjnL cBfjlws u/L s]Gb|n] /fli6«o b}lgs ;j{;fwf/0fsf] hfgsf/Lsf] nflu k|sflzt ug'{ kg]{5 . ;f]] hfgsf/L
klqsfdf qmdzM ;fpg / df3d;fGtleq ;j{;fwf/0fsf] o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu tyf ;DalGwt
hfgsf/Lsf] nflu k|sflzt ug'{ kg]{5 . ;f]] hfgsf/L o; ;'kl/j]If0f ljefu, sDkgL /lhi6«f/sf] sfof{no / lwtf]kq jf]8{nfO{
a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu tyf ;d]t pknAw u/fpg' kg]{5 . cGo JolQmx?sf] gfdfjnLsf] xsdf
;DalGwt ;'kl/j]If0f ljefu, sDkgL /lhi6«f/sf] sfof{no shf{ ;"rgf s]Gb|n] ;j{;fwf/0fnfO{ cfjZos k/L dfu u/]df z'Ns
40
/ lwtf]kq jf]8{nfO{ ;d]t pknAw u/fpg' kg]{5 . cGo lnO{ jf glnO{ To:tf] ;"rgf pknAw u/fpg' kg]{5 . ;fy},
JolQmx?sf] gfdfjnLsf] xsdf shf{ ;"rgf s]Gb|n] sfnf];"rLdf ;dflji6 JolQmx?sf] cBfjlws ;"rgf s]Gb|n] clgjfo{
;j{;fwf/0fnfO{ cfjZos k/L dfu u/]df z'Ns lnO{ jf ?kdf cfˆgf] j]j ;fO6df /fVg' kg]{5 .
glnO{ To:tf] ;"rgf pknAw u/fpg' kg]{5 . ;fy}, ;fy}, s]Gb|n] k|sfzg ug]{ sfnf];"rLdf /x]sf C0fLx?sf] ;"rLdf
sfnf];"rLdf ;dflji6 JolQmx?sf] cBfjlws ;"rgf JolQmsf] xsdf gful/stf gDa/ / sDkgL÷kmd{x?sf] xsdf :yfoL
s]Gb|n] clgjfo{ ?kdf cfˆgf] j]j ;fO6df /fVg' kg]{5 . n]vf gDa/ - PAN ) ;d]t k|sfzg ug'{kg]{5 .
124.
O=k|f=lgb]{zg != zfvf÷sfof{no vf]Ng] ;DaGwL Joj:yf != zfvf÷sfof{no vf]Ng] ;DaGwL Joj:yf
g+=!$÷)&^ sf] a'Fbf -s_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] zfvf -s_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] zfvf sfof{no vf]Ng
g+= ! df ;+zf]wg sfof{no vf]Ng o; a}+ssf] k"j{ :jLs[lt lng'kg]{5 . t/, o; a}+ssf] k"j{ :jLs[lt lng'kg]{5 . t/, dxfgu/kflnsf / pk
dxfgu/kflnsf / pk dxfgu/kflnsf afx]ssf :yfgdf dxfgu/kflnsf afx]ssf :yfgdf tyf jfl0fHo a}+sx? Ps cfk;df
tyf jfl0fHo a}+sx? Ps cfk;df ufEg]÷ufleg] jf k|flKt ufEg]÷ufleg] jf k|flKt k|lqmofdf ;+nUg eO{ @)&* c;f/
k|lqmofdf ;+nUg eO{ @)&& c;f/ d;fGtleq PsLs[t d;fGtleq PsLs[t sf/f]af/ ;~rfng u/]df sf7df8f}+ pkTosf
sf/f]af/ ;+rfng u/]df sf7df8f}+ pkTosf afx]ssf afx]ssf dxfgu/kflnsf / pkdxfgu/kflnsfdf @)&( c;f/
dxfgu/kflnsf / pkdxfgu/kflnsfdf zfvf sfof{no d;fGt;Dd zfvf sfof{no vf]Ng o; a}+ssf] :jLs[lt lng' kg]{ 5}g .
vf]Ng o; a}+ssf] :jLs[lt lng' kg]{ 5}g . ;fy}, zfvf ;fy}, zfvf sfof{no tyf PS;6]G;g sfpG6/ vf]Nbf sf/f]af/ z'?
sfof{no tyf PS;6]G;g sfpG6/ vf]Nbf sf/f]af/ z'? u/]s} lbg pQm zfvf tyf PS;6]G;g sfpG6/ ;DaGwL ljj/0f o;
u/]s} lbg pQm zfvf tyf PS;6]G;g sfpG6/ ;DaGwL a}+ssf] l/kf]l6{ª kf]6{ndf cBfjlws ug'{ kg]{5 .
ljj/0f o; a}+ssf] j]a;fO6 (reporting.nrb.org.np) df
cBfjlws ug'{ kg]{5 .
125.
O=k|f=lgb]{zg -ª_ sf7df8f}+ pkTosf aflx/ tLg j6f zfvf vf]nL -ª_ sf7df8f}+ pkTosf aflx/ tLg j6f zfvf vf]nL ;~rfngdf
g+=!$÷)&^ sf] a'Fbf ;~rfngdf NofP kZrft dfq sf7df8f}+ pkTosfdf NofP kZrft dfq sf7df8f}+ pkTosfdf a}+lsª ;]jfsf] kx'Fr sd
g+= ! sf] v08 -ª_ a}+lsª ;]jfsf] kx'Fr sd ePsf :yfgnfO{ klxnf] ePsf :yfgnfO{ klxnf] k|fyldstf lbg] u/L Ps zfvf vf]Ng :jLs[lt
df ;+zf]wg k|fyldstf lbg] u/L Ps zfvf vf]Ng :jLs[lt k|bfg ug{ k|bfg ug{ ;lsg]5 . sf7df08f} pkTosf aflx/ vf]Ng] tLg zfvfdWo]
;lsg]5 . sf7df08f} pkTosf aflx/ vf]Ng] tLg sDtLdf b'O{ zfvf gu/kflnsf jf ufFpkflnsfdf vf]lnPsf] x'g'kg]{5 .
zfvfdWo] sDtLdf b'O{ zfvf gu/kflnsf jf t/, jfl0fHo a}+sx? Ps cfk;df ufEg]÷ufleg] jf k|flKt k|lqmofdf
ufFpkflnsfdf vf]lnPsf] x'g'kg]{5 . ;+nUg eO{ @)&* c;f/ d;fGtleq PsLs[t sf/f]af/ ;~rfng u/]df
t/, jfl0fHo a}+sx? Ps cfk;df ufEg]÷ufleg] jf k|flKt sf7df8f}+ pkTosf aflx/ tLg j6f zfvf vf]nL ;~rfngdf NofP
k|lqmofdf ;+nUg eO{ @)&& c;f/ d;fGtleq PsLs[t kZrft @)&( c;f/d;fGt;Dd sf7df8f}+ pkTosfdf Ps zfvf vf]Ng
41
sf/f]af/ ;+rfng u/]df sf7df8f}+ pkTosf aflx/ tLg j6f o; a}+ssf] :jLs[lt lng' kg]{ 5}g . ;fy}, cfoft lgof{t Jofkf/sf
zfvf vf]nL ;~rfngdf NofP kZrft sf7df8f}+ nflu k|d'v eG;f/ gfsf dflgPsf sfFs/le§f, lj/f6gu/, jL/u+h,
pkTosfdf Ps zfvf vf]Ng o; a}+ssf] :jLs[lt lng' kg]{ e}/xjf, g]kfnu+h / wgu9Ldf Ps÷Psj6f zfvf sfof{no :yfkgf
5}g . ;fy}, cfoft lgof{t Jofkf/sf nflu k|d'v eG;f/ ug{ pko'{Qm Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
gfsf dflgPsf sfFs/le§f, lj/f6gu/, jL/u+h, e}/xjf,
g]kfnu+h / wgu9Ldf Ps÷Psj6f zfvf sfof{no :yfkgf
ug{ pko'{Qm Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
126.
O=k|f=lgb]{zg -h_ ;+3Lo ;+/rgf cg';f/ to ePsf &%# :yfgLo -h_ ;+3Lo ;+/rgf cg';f/ to ePsf &%# :yfgLo txdWo] @)&&
g+=!$÷)&^ sf] a'Fbf txdWo] @)&$ c;f/ d;fGt;Dd jfl0fHo a}+ssf] zfvf c;f/ d;fGt;Dd jfl0fHo a}+ssf] zfvf g/x]sf :yfgLo txdf
g+= ! sf] v08 -h_ g/x]sf :yfgLo txdf jfl0fHo a}+sn] clgjfo{ ?kn] zfvf tf]lsPsf jfl0fHo a}+sn] clgjfo{ ?kn] zfvf vf]Ng' kg]{5 . o;
df ;+zf]wg vf]Ng' kg]{5 . ljsf; a}+sx?n] jfl0fHo a}+s / ljsf; a}+s Joj:yf adf]lhd zfvf vf]Ng] ;DaGwdf b]xfosf] k|lqmofut
b'j} g/x]sf :yfgLo txdf zfvf vf]Ng ;Sg]5g\ . o; Joj:yfx? ul/Psf] 5 .
Joj:yf adf]lhd zfvf vf]Ng] ;DaGwdf b]xfosf] -!_ o; Joj:yf adf]lhd ;DalGwt jfl0fHo a}+s jf ljsf; a}+sn]
k|lqmofut Joj:yfx? ul/Psf] 5 . ;~rfns ;ldltaf6 lg0f{o u/fO{ zfvf sfof{no vf]Ng ;Sg]5g\ .
-!_ o; Joj:yf adf]lhd ;DalGwt jfl0fHo a}+s jf o; a}+ssf] :jLs[lt cfjZos kg]{ 5}g . o;/L zfvf vf]n]sf] #
ljsf; a}+sn] ;~rfns ;ldltaf6 lg0f{o u/fO{ zfvf lbgleq o; a}+snfO{ hfgsf/L u/fpg' kg]{5 .
sfof{no vf]Ng ;Sg]5g\ . o; a}+ssf] :jLs[lt cfjZos -@_ o; Joj:yf adf]lhd tf]lsPsf] :yfgLo txdf zfvf vf]Ng]
kg]{ 5}g . o;/L zfvf vf]n]sf] # lbgleq o; a}+snfO{ jfl0fHo a}+s jf ljsf; a}+ssf] zfvf sfof{nonfO{ ;/sf/L sf/f]af/
hfgsf/L u/fpg' kg]{5 . ;~rfng ug{ lbg] Joj:yf ldnfOg]5 .
-@_ o; Joj:yf adf]lhd tf]lsPsf] :yfgLo txdf
zfvf vf]Ng] jfl0fHo a}+s jf ljsf; a}+ssf] zfvf
sfof{nonfO{ ;/sf/L sf/f]af/ ;~rfng ug{ lbg] Joj:yf
ldnfOg]5 .
127.
O=k|f=lgb]{zg @= s]Gb|Lo sfof{no, zfvf jf s'g} lsl;dsf] sfof{no @= s]Gb|Lo sfof{no, zfvf jf s'g} lsl;dsf] sfof{no aGb ug{],
g+=!$÷)&^ sf] a'Fbf aGb ug{], :yfgfGt/0f ug]{, ufEg] tyf 7]ufgf kl/jt{g :yfgfGt/0f ug]{, ufEg] tyf 7]ufgf kl/jt{g ;DaGwL Joj:yf
g+= @ sf] pk a'Fbf ;DaGwL Joj:yf
-s_ df ;+zf]wg -s_ Ohfhtkqk|fKt ;+:yfn] o; a}+ssf] k"j{ :jLs[lt lagf zfvf
-s_ Ohfhtkqk|fKt ;+:yfn] o; a}+ssf] k"j{ :jLs[lt jf s'g} klg lsl;dsf] sfof{no aGb ug{ jf :yfgfGt/0f ug{ jf
42
lagf zfvf jf s'g} klg lsl;dsf] sfof{no aGb ug{ jf ufEg kfpg] 5}gg\ .
:yfgfGt/0f ug{ jf ufEg kfpg] 5}gg\ .
t/, @)&@ a}zfvsf] e"sDkaf6 clt k|efljt sf7df8f}+
pkTosf afx]ssf lhNnfx?df /x]sf Ohfhtkqk|fKt
;+:yfsf zfvf :jLs[t :yfgdf /xg c;'ljwf x'g uPdf
;f]xL lhNnfsf] cGo pko'Qm :yfgdf To:tf] zfvf
:yfgfGt/0f ug{ o; a}+ssf] k"j{ :jLs[lt lng' kg]{ 5}g .
128.
O=k|f=lgb]{zg #= zfvf÷pkzfvfx? k"j{jt :yfgdf sfod ug]{ x6fO{Psf] .
g+=!$÷)&^ sf] a'Fbf ;DaGwdf
g+= # x6fO
qmd;+Vof ldnfg ljutdf ;'/Iffsf] sf/0faf6 o; a}+ssf] :jLs[lt
lnO{÷glnO{ o; a}+snfO{ ;"rgf dfq lbP/ aGb ul/Psf÷
uflePsf zfvf÷pkzfvfx? k"j{jt ?kdf ;~rfng ug{
o; a}+ssf] :jLs[lt lnO/xg' kg]{5}g . o;/L k"j{jt\ ?kdf
;~rfng eP kl5 ;f] sf] hfgsf/L & lbgleq o;
a}+snfO{ lbg' kg]{5 .
;fy}, åGåsfndf lj:yflkt ePsf a}+ssf zfvf
k'g:{yfkgfnfO{ k|efjsf/L agfpg To:tf :yfgdf b'Oj6f
zfvf k'g:yf{kgf u/]sf] cj:Yffdf sf7df08f}
pkTosfleq o; a}+ssf] :jLs[lt lnO Ps zfvf vf]Ng
;lsg]5 .
129.
O=k|f=lgb]{zg g+= dfu tyf cNk ;"rgfdf cfwfl/t lgIf]k -Call Deposit_ dfu tyf cNk ;"rgfdf cfwfl/t lgIf]k (Call Deposit) df art
!%÷)&^, a'+bf g+= df art lgIf]kdf k|bfg ul/g] Go"gtd Aofhb/ eGbf lgIf]kdf k|bfg ul/g] Go"gtd Aofhb/sf] krf; k|ltzt eGbf a9L
!, sf] pka'+bf -@_ a9L Aofh k|bfg ug{ kfOg] 5}g\ . o:tf vftfx?df r]s Aofh k|bfg ug{ kfOg] 5}g\ . o:tf vftfx?df r]s hf/L ug{ kfOg]
df ;+zf]wg hf/L ug{ kfOg] 5}g . Call Deposit tyf ;+:yfut d'¢tL 5}g . Call Deposit tyf ;+:yfut d'¢tL lgIf]k afx]s cGo lgIf]ksf]
lgIf]k afx]s cGo lgIf]ksf] xsdf k|sflzt Aofhb/df xsdf k|sflzt Aofhb/df z"Go bzdnj kfFr k|ltzt laGb';Dd
z"Go bzdnj kfFr k|ltzt laGb';Dd a9fpg ;lsg]5 . a9fpg ;lsg]5 .
43
130.
O=k|f=lgb]{zg g+= -$_ s'g} JolQm jf kmd{nfO{ k|bfg ul/g] shf{ tyf -$_ s'g} JolQm jf kmd{nfO{ k|bfg ul/g] shf{ tyf ;fk6sf] Aofhb/
!%÷)&^, a'+bf g+= # ;fk6sf] Aofhb/ lgwf{/0f ubf{ cfwf/ b/df yk ul/g] lgwf{/0f ubf{ cfwf/ b/df yk ul/g] lk|ldod b/ :ki6 ?kdf pNn]v
sf] pka'+bf -$_ df lk|ldod b/ :ki6 ?kdf pNn]v ug'{kg]{5 . pbfx/0fsf ug'{kg]{5 . pbfx/0fsf nflu s'g} u|fxsnfO{ k|bfg ul/g] shf{sf]
;+zf]wg nflu s'g} u|fxsnfO{ k|bfg ul/g] shf{sf] Aofhb/ Aofhb/ lgwf{/0f ubf{ cfwf/ b/df @ k|ltzt ljGb'n] lk|ldod yk
lgwf{/0f ubf{ cfwf/ b/df @ k|ltzt ljGb'n] lk|ldod yk ug]{ ePdf lgDgfg';f/ Aofhb/ to ug'{ kg]{5 M
ug]{ ePdf lgDgfg';f/ Aofhb/ to ug'{ kg]{5 M shf{sf] Aofhb/ =cfwf/ b/ +@ k|ltzt ljGb'
shf{sf] Aofhb/ =cfwf/ b/ +@ k|ltzt ljGb' t/, ljkGg ju{ shf{sf] xsdf cfwf/b/eGbf sd Aofhb/df ;d]t
t/, ljkGg ju{ shf{ tyf k|fyldstfk|fKt If]q shf{sf] shf{ k|jfx ug{ o; Aoj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
xsdf cfwf/b/eGbf sd Aofhb/df ;d]t shf{ k|jfx
ug{ o; Aoj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
131.
O=k|f= lgb]{zg gePsf] (1) lgIf]kdf lbg]] Aofhb/ dfl;s ?kdf dfq kl/jt{g ug{ ;lsg]5 .
g+=!%÷)&^ sf] a'Fbf cfufdL dlxgfsf] nflu lgIf]kdf nfu' x'g] Aofhb/ ;DaGwL ;'rgf g]kfnL
g+= ! sf] pka'Fbf ! dlxgf ;'? x'g' k"j{ k|sflzt ul/;Sg'kg]{ 5 .
yk u/L qmd;+Vof
ldnfg ug]{ .
132.
O=k|f= lgb]{zg Psk6s lk|ldod b/ lgwf{/0f u/L C0fLnfO{ lbOg] shf{ Psk6s lk|ldod b/ lgwf{/0f u/L C0fLnfO{ lbOg] shf{ k|:tfj kqdf
g+=!%÷)&^ sf] a'Fbf k|:tfj kqdf pNn]v u/L shf{ k|jfx u/] kZrft\ pQm pNn]v u/L shf{ k|jfx u/] kZrft\ lk|ldod b/ j[l4 ug{ jf s'g}
g+= # sf] pka'Fbf & C0fLsf] ;xdlt lagf ;f] b/ j[l4 ug{ kfOg] 5}g . t/, lsl;dsf] l8:sfpG6 k|bfg u/L k'gM :jtM a[l4 x'g] h:tf of]hgf
df ;+zf]wg . C0fLn] shf{sf] ;fFjf tyf Aofh ;dod} e'QmfgL gu/]sf], nfu" ug{ kfOg] 5}g .
h'g p2]Zosf nflu shf{ lnPsf] xf], ;f] p2]Zodf shf{ t/, C0fLn] shf{sf] ;fFjf tyf Aofh ;dod} e'QmfgL gu/]sf], h'g
k|of]u gu/]sf], lwtf] ;DklQdf xfgL gf]S;fgL k'¥ofpg] p2]Zosf nflu shf{ lnPsf] xf], ;f] p2]Zodf shf{ k|of]u gu/]sf],
sfo{ u/]sf] nufot shf{sf cGo zt{x? kfngf gu/]sf] lwtf] ;DklQdf xfgL gf]S;fgL k'¥ofpg] sfo{ u/]sf] nufot shf{sf
cj:yfdf shf{ k|:tfj kqdf tf]lsP adf]lhdsf] xhf{gf cGo zt{x? kfngf gu/]sf] cj:yfdf shf{ k|:tfj kqdf tf]lsP
b/ yk ug{ of] Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g . adf]lhdsf] xhf{gf b/ yk ug{ of] Joj:yfn] afwf k'¥ofPsf] dflgg]
5}g .
44
133.
O=k|f= lgb]{zg -#_ shf{sf] k|sf/ tyf e'QmfgL cjlwsf cfwf/df 5'§f5§} -#_ shf{sf] k|sf/ tyf e'QmfgL cjlwsf cfwf/df 5'§f5§} lk|ldod b/
g+=!%÷)&^ sf] a'Fbf lk|ldod b/ to u/L q}dfl;s ?kdf shf{ tyf ;fk6sf] to u/L dfl;s ?kdf shf{ tyf ;fk6sf] Aofhb/ lgwf{/0f tyf
g+= # sf] pka'Fbf # Aofhb/ lgwf{/0f tyf k|sfzg ug{' kg]{5 . o;/L Jofhb/ k|sfzg ug{' kg]{5 . cfufdL dlxgfsf] nflu shf{ tyf ;fk6df
df ;+zf]wg ug]{ / lgwf{/0f tyf k|sfzg ubf{ lglZrt k|sf/sf] cfjlws nfu' x'g] Aofhb/ ;DaGwL ;'rgf g]kfnL dlxgf ;'? x'g' k"j{ k|sflzt
pka'Fbf $ yk ug]{ . shf{sf nflu tf]lsPsf] cjlwe/ Jofhb/ kl/jt{g gx'g] ul/;Sg'kg]{ 5 .
u/L l:y/ Jofhb/ lgwf{/0f u/L ;f] ;d]t k|sfzg ug'{ -$_ Aofhb/ k|sfzg ubf{ shf{ zLif{s cg';f/ cfwf/ b/df yk ul/g]
kg]{5 . Aofhb/ k|sfzg ubf{ shf{ zLif{s cg';f/ cfwf/ lk|ldod b/ :ki6 ?kdf pNn]v ug'{ kg]{5 . k|sflzt lk|ldod b/
b/df yk ul/g] lk|ldod b/ :ki6 ?kdf pNn]v ug'{ kl/jt{g ubf{ cw{jflif{s ?kdf kl/jt{g ug{ ;lsg]5 . t/, lk|ldod
kg]{5 . k|sflzt lk|ldod b/ kl/jt{g ubf{ cw{jflif{s b/ 36fpg' kg]{ ePdf cw{jflif{s eGbf sd ;dofjlwdf klg k|sflzt
?kdf kl/jt{g ug{ ;lsg]5 . t/, lk|ldod b/ 36fpg' lk|ldod b/ kl/jt{g ug{ ;lsg]5 .
kg]{ ePdf cw{jflif{s eGbf sd ;dofjlwdf klg
k|sflzt lk|ldod b/ kl/jt{g ug{ ;lsg]5 .
134.
O=k|f= lgb]{zg gePsf] !$= JolQmut cfalws shf{sf] Aofhb/ ;DaGwL Joj:yf M
g+=!%÷)&^ sf] a'Fbf
g+= # sf] pka'Fbf -s_ Ps jif{ eGbf a9L e'QmfgL cjlw ePsf JolQmut cfjlws
!$ yk u/L shf{x?sf] Aofhb/ kl/jt{g gx'g] u/L :yL/ Aofhb/ sfod ug'{
qmd;+Vof ldnfg . kg]{5 . o; k|of]hgsf] nflu, Ohfhtkq k|fKt ;+:yfn] Ps jif{ eGbf
a9L e'QmfgL cjlw ePsf k|To]s JolQmut cfalws shf{sf] Aofhb/
e'QmfgL cawLe/ kl/jt{g gx'g] u/L :yL/ Aofhb/ (Fixed interest
rate ) lgwf{/0f ug'{kg]{5 .
t/, u|fxs :jo+n] Ohfhtkq k|fKt ;+:yfsf] cfwf/ b/ kl/jt{g x'Fbf
kl/jt{g x'g] kl/jt{gLo Aofhb/ (adjustable interest rate) df
shf{ lng rfx]df u|fxssf] cg'/f]wdf kl/jt{gLo Aofhb/ sfod ug{
of] Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
-v_ of] Joj:yf JolQmsf] gfddf k|jfx ePsf÷x'g] 3/ shf{ (home
loan/ housing loan), uf8L shf{ (auto loan/ vehicle loan /
hirepurchase loan), nufotsf df;Ls jf s'g} klg cfjlws
ls:tfdf e'QmfgL x'g] u/L k|jfx ul/Psf÷x'g] Ps jif{ eGbf a9L
e'QmfgL cjlw ePsf shf{df nfu" x'g]5 .
45
-u_ of] lgb]{zg hf/L x'g'k"j{ dfl;s÷qodfl;s÷cfjlws ls:tfdf

e'QmfgL x'g] u/L AolQmsf] gfddf k|jfx ePsf 3/ shf{ (home
loan/ housing loan), uf8L shf{ (auto loan/ vehicle loan /
hirepurchase loan), nufotsf cfjlws shf{sf] xsdf u|fxssf]
cg'/f]wdf :yL/ Aofhb/ sfod x'g] u/L shf{sf zt{x? kl/jt{g ug'{
kg]{5 .
-3_ of] Joj:yfsf] cg'kfngfsf] nflu shf{sf zt{ jf e'QmfgL
tflnsf jf ls:tf /sddf ePsf] kl/jt{gnfO{ k'g/tflnlss/0f jf
k'g/;+/rgf dflgg] 5}g .
-ª_ pka'Fbf -s_ cg';f/sf] shf{ cawL e/ kl/jt{g gx'g] u/L gofF
shf{sf] nfuL tf]lsg] :yL/ Aofhb/ (Fixed interest rate ) cw{jflif{s
?kdf dfq lgwf{/0f tyf k|sfzg ug'{ kg{]5 .
135.
O=k|f=lgb]{zg cf};t Aofhb/ cGt/ @)&& c;f/ ;Dddf æsÆju{sf cf};t Aofhb/ cGt/ æsÆju{sf jfl0fHo a}+sx?sf] xsdf $=$
g+=!%÷)&^ sf] a'Fbf jfl0fHo a}+sx?sf] xsdf $=$ k|ltzt / ævÆ / k|ltzt /ævÆ / æuÆ ju{sf ljQLo ;+:yfsf] xsdf % k|ltzteGbf
g+ $ sf] pka'Fbf ! æuÆju{sf ;+:yfsf] xsdf % k|ltzteGbf a9L gx'g] a9L gx'g] Aoj:yf ug'{ kg]{5 .
df ;+zf]wg Aoj:yf ug'{ kg]{5 .
136.
O=k|f=lgb]{zg g+= -#_ a}+s tyf ljQLo ;+:yfn] pka'Fbf g+= @ adf]lhdsf] -#_ a}+s tyf ljQLo ;+:yfn] pka'Fbf g+= @ adf]lhd cf};t Aofhb/
!%÷)&^ sf] a'Fbf cf};t Jofhb/ cGt/ sfod gu/]df b]xfoadf]lhdsf] cGt/ dfl;s ?kdf sfod ug{'kg]{ 5 / ;f] gu/]df b]xfo adf]lhdsf]
g+ -$ sf] pka'Fbf ;a} sf/jfxL x'g]5 M ;a} sf/afxL x'g]5M
g+ -#_ sf] klxnf]
jfSodf ;+zf]wg .
137.
O=k|f=lgb]{zg %= Aofhb/ ;DaGwL cGo Joj:yfx? %= Aofhb/ ;DaGwL cGo Joj:yfx?
g+=!%÷)&^ sf] a'Fbf
g+ % df ;+zf]wg (1) a}+s tyfljQLo ;+:yfaf6 k|jflxtshf{÷;fk6df -!_ a}+s tyf ljQLo ;+:yfaf6 k|jflxt shf{÷;fk6df q}dfl;s ?kdf
q}dfl;s ?kdfAofhc;'n ug]{ u/]sf] cj:yfdf art Aofh c;'n ug]{ u/]sf] cj:yfdf art lgIf]kdf klg #÷# dlxgfdf
lgIf]kdfklg #÷# dlxgfdf ;DalGwtvftfdfAofhhDdf ;DalGwt vftfdf Aofh hDdf ul/lbg] Joj:yf ug'{ kg]{5 .
ul/lbg] Joj:yf ug'{ kg]{5 . lgIf]kstf{nfO{ lbg] Aofh lgIf]kstf{nfO{ lbg] Aofh b}lgs df}Hbftdf k|bfg ug'{ kg]{5 .
46
b}lgs df}Hbftdfk|bfg ug'{ kg]{5 . -@_ rNtL tyf art vftfdf sfod ug'{kg]{ Go"gtd df}Hbft
(2) -@_ lgIf]kdflbg] / shf{ tyf ;fk6df lng] /sddf yk36 ug]{ lg0f{o u/]df ;f] lg0f{o ePsf] nut} /fli6«o:t/sf]
Aofhb/ ;+zf]wg ug]{ jf rNtL tyf art vftfdfsfod kqklqsfdf / a}+s tyf ljQLo ;+:yfsf] j]a;fO{6df k|sfzg u/L
ug'{kg]{ Go"gtd df}Hbft /sddf yk36 ug]{ lg0f{o u/]df ;j{;fwf/0f lgIf]kstf{x?nfO{ ;"lrt ug'{ kg]{5 .
;f] lg0f{o ePsf] nut} / ;fljss} Aofhb/ sfod /xg] -#_Aofhb/ k|sflzt ubf{ jflif{s k|ltzt b/ pNn]v ug'{kg]{5 .
cj:yfdf ;d]t dfl;s ?kn] /fli6«o:t/sf]
kqklqsfdfk|sfzg u/L ;j{;fwf/0f lgIf]kstf{x?nfO{ -$_ k|To]s qodf; ;dfKtePsf] !% lbgleq lgIf]k tyf shf{sf]
;"lrt ug'{ kg]{5 . Aofhb/ ;DaGwL ljj/0f o; a}+sdf k7fpg' kg]{5 . ;fy}, Aofhb/
;+zf]wg u/]sf] & lbgleq ;f] ;DaGwL k"0f{ ljj/0f ;d]t pknAw
-@_Jofhb/ k|sflztubf{ jflif{s k|ltzt b/ pNn]v u/fpg' kg]{5 .
ug'{kg]{5 .
(3) -$_ k|To]s qodf; ;dfKtePsf] !% lbgleqlgIf]k
tyfshf{sf] Aofhb/ ;DaGwLljj/0f o; a}+sdf k7fpg'
kg]{5 . ;fy}, Aofhb/ ;+zf]wg u/]sf] &lbgleq ;f]
;DaGwL k"0f{ ljj/0f ;d]t pknAw u/fpg' kg]{5 .
138.
O=k|f=lgb]{zg g+= xfn gePsf] . -%_ shf{ / lgIf]ksf] Aofhb/, cfwf/ b/ / Aofhb/ cGt/sf] ljut
!%÷)&^ sf] a'Fbf # jif{ cjlwsf] ljj/0f j]a;fO6df k|sfzg ug'{kg]{ 5 .
g+ -%_ df pk a'Fbf
-%_ yk u/L
qmd;+Vof ldnfg
139.
O=k|f=lgb]{zg -u_ æOhfhtkqk|fKtæsÆju{sf jfl0fHo a}+sn] :jLsf/ -u_ Ohfhtkq k|fKt æsÆ ju{sf jfl0fHo a}+sn] :jLsf/ ug]{ sn
g+=!^÷)&^ sf] a'Fbf ug]{ snlgIf]ksf] c+zs'nlgIf]k bfloTjsf] !) k|ltzt / lgIf]ksf] c+z s'n lgIf]k bfloTjsf] !) k|ltzt / Ohfhtkq k|fKt
g+ @ sf] pka'Fbf g+ Ohfhtkqk|fKtævÆtyfæuÆju{sf ljQLo ;+:yfx?n] ævÆ tyf æuÆ ju{sf ljQLo ;+:yfx?n] :jLsf/ ug]{ snlgIf]ksf]
-u_ df ;+zf]wg :jLsf/ ug]{ snlgIf]ksf] c+zs'nlgIf]k bfloTjsf] !% c+z s'n lgIf]k bfloTjsf] !% k|ltzteGbf a9L sfod ug{ kfOg]
k|ltzteGbf a9L sfod ug{ kfOg] 5}g . t/, of] kl/kq 5}g .
hf/L x'+bfsfavtplNnlvtk|ltzteGbf a9L snlgIf]k
ePsf a}+s tyfljQLo ;+:yfx?n] @)&&c;f/
d;fGt;Dddf ;f] ;LdfleqNofO;Sg' kg]{5 .
;fy}, of] kl/kq hf/L x'FbfsfavtæsÆ, ævÆ /
47
æuÆju{sf Ohfhtkqk|fKt a}+s tyfljQLo

;+:yfx?dftf]lsPsf] ;LdfeGbf a9L sfod /x]sf]
snlgIf]ksf] c+zeGbf a9L x'g] u/L yksnlgIf]k :jLsf/
ug{ kfOg] 5}g .
140.
O=k|f=lgb]{zg g+=
!^÷)&^ sf] a'Fbf -!_ Ohfhtkqk|fKt ;+:yfn] a'Fbf g+= ! df plNnlvt -!_ Ohfhtkq k|fKt ;+:yfn] a'Fbf g+= ! df plNnlvt ;Ldfleq /xL
g+ -$_ sf] pka'Fbf ;Ldfleq /xL Ohfhtkqk|fKt ;+:yf, JolQm, kmd{, sDkgL Ohfhtkq k|fKt ;+:yf, kmd{, sDkgL tyf ;+ul7t ;+:yf;Fu ;fk6L
g+ -!_ df ;+zf]wg tyf ;+ul7t ;+:yf;Fu ;fk6L lng ;Sg] 5 . lng ;Sg] 5 .
141.
O=k|f=lgb]{zg g+= !^^= lgIf]k sf/f]af/ ;DaGwdf x6fO{Psf] .
÷)&^ sf] a'Fbf g+ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] cGo
-^_ x6fOPsf] . k|rlnt sfg'g adf]lhd lgIf]k kl/rfng tyf shf{sf]
sf/f]af/ ul//x]sf ljQLo ;+:yfx?df lgIf]k /fVg tyf
shf{sf] sf/f]af/ ug{ kfOg] 5}g .
142.
O=k|f=lgb]{zg g+= !^= a}+s tyf ljQLo ;+:yfx?af6 Good for Payment
!^÷)&^ sf] a'Fbf gul/Psf r]sx? ;d]t e'QmfgL of]Uo Good Instrument O=k|f=lgb]{zg g+= !^÷)&^ ljQLo >f]t ;+sng ;DaGwL Joj:yf sf
g+ -!^_ -!&_ / - x'Fbfx'Fb} klg wf/s -Holder_ n] yk lglZrttf - a'Fbf g+= -!^_ -!&_ / -!*_ sf Joj:yfnfO{ lgb]{zg g+= @! ljljw
!*_ x6fOPsf] . Assurance_ ug{ rfx]sf] v08df Good for Payment ug]{ cGtu{t /fvL qmd;+Vof ldnfg .
k|of]hgsf] nflu b]xfosf] Joj:yf sfod ul/Psf] 5M
!= r]s Good for Payment ug]{ a}+s tyf ljQLo ;+:yfn]
;f] r]s a/fa/sf] /sd 5'§} vftfdf hDdf u/L
;f]sf] System Printed k|df0f r]sdf pNn]v ug]{ jf
r]s;Fu pknAw u/fpg] Joj:yf u/L ;f]sf] clen]v
/fVg' kg]{5 . o:tf] /sd cGo lgIf]k bfloTj cGtu{t
;dfj]z ug'{kg]{5 .
@= Good for Payment ul/g] r]ssf] ldlt Good for
payment u/]sf] ldlt eGbfkl5sf] x'g gx'g] .
#= Good for Payment r]s hf/L ug]{ ;DaGwL
48
cffGtl/s lgoGq0f tyf ;Gt'ngsf] Joj:yf u/L

o:tf] r]s hf/L ePsf] ljj/0f k|d'v ;~rfng
clws[tnfO{ pknAw ug]{ u/fpg] Joj:yf ldnfpg'
kg]{ .
$= Good for Payment r]s lwtf] /fvL shf{ lng÷lbg
gkfOg] .
%= Good for Payment r]s hf/L ubf{ hf/L ug]{
sfof{nosf sDtLdf b'O{ hgf kbflwsf/Ln] cfˆgf]
sf]8 g+= ;lxt gfd, kb / ldlt v'nfO{ b:tvt
u/L ;+:yfsf] 5fk ;d]t nufpg' kg]{ .
t/ g]kfn ;/sf/n] e'QmfgL kfpg] u/L k|rlnt
gLltut Joj:yfsf] cwLgdf /x]/ Good for
Payment r]s hf/L ug{ dfly plNnlvt Joj:yfn]
afwf k'¥ofPsf] dflgg] 5}g .
!&= a}+s jf ljQLo ;+:yfn] k|fs[lts JolQmsf] gfddf :jb]zL
d'b|fdf Pp6} k|s[ltsf] Ps eGbf a9L vftf vf]Ng kfOg]
5}g . o;}u/L Pshgf JolQmnfO{ Pp6} k|sf/sf] Ps
eGbf a9L sf8{ -8]lj6÷qm]l86_ hf/L ug{ kfO{g] 5}g .
t/, d'4tL vftf tyf ;fdflhs ;'/Iff jfktsf] /sd
ljt/0f, /fli6«o k'g/lgdf{0f k|flws/0faf6 cg'bfg ljt/0f,
k]G;g ljt/0f k|of]hgsf nflu vf]lnPsf art vftf
Pjd\ gfafnssf] vftf tyf Ps sf8{ dfq hf/L x'g] u/L
vf]lnPsf ;+o'Qm vftfsf xsdf eg] of] Joj:Yff nfu"
x'g] 5}g .
!*= a}+s tyf ljQLo ;+:yfn] cfˆgf ;]o/wgLx?nfO{ k|bfg

ug]{ gub nfef+z ;]o/wgLsf] vftfdf hDdf x'g] Joj:Yff
ldnfpg'kg]{5 . ;fy}, ;fj{hlgs lgisfzg (IPO/FPO)
49
sf] qmddf lwtf]kq afF8kmf6 kZrft nufgLstf{n] dfu

u/] adf]lhd ;]o/ k|fKt ug{ g;s]sf] v08df To:tf]
/sd lkmtf{ ubf{ ;d]t lghn] b/vf:t kmf/fddf pNn]v
u/]sf] vftfdf hDdf x'g] Joj:yf ldnfpg' kg]{5 .
143.
O=k|f=lgb]{zg g+=
!&÷)&^ sf] lzif{s ljkGg ju{ tyf k|fyldstfk|fKt If]qdf k|jfx ug'{kg]{ shf{ ljkGg ju{ tyf tf]lsPsf If]qdf k|jfx ug'{kg]{ shf{ ;DaGwL Joj:yf
;+zf]wg . ;DaGwL Joj:yf .
144.
O=k|f=lgb]{zg g+= -u_ @)*! c;f/ d;fGt;Dddf b]xfoadf]lhd Go"gtd -u_ @)*! c;f/ d;fGt;Dddf b]xfoadf]lhd Go"gtd !% k|ltzt
!&÷)&^ sf] a'Fbf !% k|ltzt shf{ n3', ;fgf Pjd\ demf}nf pBdsf shf{ n3', 3/]n', ;fgf Pjd\ demf}nf pBdsf If]qdf -?= !
g+ !& sf] pka'Fbf If]qdf -?= ! s/f]8eGbf sd /sdsf shf{x?_ k|jfx ug'{ s/f]8eGbf sd /sdsf shf{_ k|jfx ug'{ kg]{]5 .
g+ -!_sf] v08 -u_ kg]{]5 .
sf] klxnf] jfSodf
;+zf]wg .
145.
O=k|f=lgb]{zg g+= -y_ g]kfn ;/sf/af6 :jLs[t eO{ sfof{Gjogdf cfPsf] -y_ g]kfn ;/sf/af6 :jLs[t eO{ sfof{Gjogdf cfPsf]
!&÷)&^ sf] a'Fbf æ;x'lnotk"0f{ shf{sf nflu Aofh cg'bfg ;DaGwL æ;x'lnotk"0f{ shf{sf nflu Aofh cg'bfg ;DaGwL PsLs[t sfo{ljlw,
g+ -#_ sf] pka'Fbf PsLs[t sfo{ljlw, @)&%Æ adf]lhdsf] ?= !) nfv;Ddsf] @)&%Æ adf]lhdsf] ?= !) nfv;Ddsf] Joj;flos s[lif tyf kz'kG5L
g+ -y_ df ;+zf]wg . Joj;flos s[lif tyf kz'kG5L shf{, ?= !% nfv;Ddsf] shf{, ?= !% nfv;Ddsf] dlxnf pBdzLn shf{ / pQm sfo{ljlwdf
dlxnf pBdzLn shf{ / pQm sfo{ljlwdf plNnlvt cGo plNnlvt cGo ;x'lnotk"0f{ shf{x? Pjd\ ?= !% nfv;Ddsf] s[lif,
;x'lnotk"0f{ shf{x? Pjd\ ?= !% nfv;Ddsf] s[lif, pBd x:tsnf tyf ;Lkd'ns Joj;fo k|j4{g shf{ .
pBd tyf Joj;fo k|j4{g shf{ .
146.
O=k|f=lgb]{zg g+= -s_ ljkGg ju{df shf{ k|jfx ug]{ zt{df o; a}+saf6 -s_ ljkGg ju{df shf{ k|jfx ug]{ zt{df o; a}+saf6 æ3Æ ju{sf]
!&÷)&^ sf] a'bF f æ3Æ ju{sf] Ohfhtkqk|fKt ;+:yfx?nfO{ ;+:yfut Ifdtf Ohfhtkqk|fKt ;+:yfx?nfO{ ;+:yfut Ifdtf tyf ;+:yfut
g+ -$_ sf] pka'Fbf tyf ;+:yfut hdfgLdf k|jfx u/]sf] yf]s shf{ . hdfgLdf k|jfx u/]sf] cfjlws k|s[ltsf] yf]s shf{ .
g+ -s_ df ;+zf]wg.
147.
O=k|f=lgb]{zg g+= !& -3_ o; a}+saf6 Ohfhtkqk|fKt ljQLo ;+:yfx?n] o; a}+saf6 Ohfhtkqk|fKt ljQLo ;+:yfx?n] æsÆ, ævÆ / æuÆ
÷)&^ sf] a'Fbf g+ æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt a}+s÷ljQLo ju{sf Ohfhtkqk|fKt a}+s÷ljQLo ;+:yfaf6 shf{ lnO{ j}b]lzs
-$_ sf] pka'Fbf g+ ;+:yfaf6 shf{ lnO{ j}b]lzs /f]huf/df hfg] sfdbf/nfO{ /f]huf/df hfg] sfdbf/nfO{ k|jfx u/]sf] ?= Ps nfv krf; xhf/
-3_ df ;+zf]wg u/L k|jfx u/]sf] ?= Ps nfv krf;xhf/ ;Ddsf] shf{ . ;Ddsf] shf{ . pko{'Qm shf{ ;DalGwt æsÆ, ævÆ / æuÆ ju{sf
50
-ª_ yk u/L pko{'Qm shf{ ;DalGwt æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt a}+s÷ljQLo ;+:yfsf] ljkGg ju{ shf{ nufgLdf dfq
qmd;+Vof ldnfg . Ohfhtkqk|fKt a}+s÷ljQLo ;+:yfsf] ljkGg ju{ shf{ u0fgf ul/g] 5 .
nufgLdf dfq u0fgf ul/g] 5 . -ª_ a}+s tyf ljQLo ;+:yfn] ljkGg ju{ shf{df u0fgf ug]{
;fy}, a}+s tyf ljQLo ;+:yfx?n] ljkGg ju{ k|of]hgsf nflu pknAw u/fPsf] yf]s shf{ k|fKt ug]{ ;+:yfaf6
shf{df u0fgf ug]{ k|of]hgsf nflu pknAw u/fPsf] yf]s k|To]s ^÷^ dlxgfdf shf{sf] k|of]u ljkGg ju{df g} eP÷gePsf]
shf{ k|fKt ug]{ ;+:yfaf6 k|To]s ^÷^ dlxgfdf shf{sf] ;DaGwdf ljj/0f lng' kg]{ tyf o;/L pknAw u/fOPsf] yf]s shf{
k|of]u ljkGg ju{df g} eP÷gePsf] ;DaGwdf k|ult b'?kof]u ePsf] kfOPdf b'?kof]u ePsf] shf{ a/fa/sf] /sd ljkGg
ljj/0f lng' kg]{ tyf o; a}+ssf] lg/LIf0fsf] qmddf ju{df u0fgf ul/g] 5}g .
To;/L pknAw u/fOPsf] yf]s shf{ b'?kof]u ePsf]
kfOPdf b'?kof]u ePsf] shf{ a/fa/sf] /sd ljkGg
ju{df u0fgf ul/g] 5}g .
148.
O=k|f=lgb]{zg -s_ ;'/lIftlwtf] lnO{ ;fd'lxs jf JolQmut cfwf/df -s_ ;'/lIft lwtf] lnO{ ;fd"lxs jf JolQmut cfwf/df k|ToIf jf
g+=!&÷)&^ sf] k|ToIf jf ck|ToIf ?kdf k|bfg x'g] ?= $ nfv;Ddsf] ck|ToIf ?kdf k|bfg x'g] ?= & nfv ;Ddsf] shf{ .
a'Fbf g+ ( sf] shf{ .
pka'Fbf g+= -s_ df
;+zf]wg .
149.
O=k|f=lgb]{zg g+= !& !$= ljkGg ju{df k|jfx ug]{ u/L k|fKt ;fk6L /sdnfO{ !$= ljkGg ju{df k|jfx ug]{ u/L k|fKt ;fk6L /sdnfO{ nlIft
÷)&^ sf] a'Fbf g+ nlIft ju{df k|jfx gu/L ;f] afktsf] /sd Aofh cfh{g ju{df k|jfx gu/L ;f] afktsf] /sd Aofh cfh{g x'g] u/L s'g} klg
-!$_ df ;+zf]wg . x'g] u/L s'g} klg a}+s tyf ljQLo ;+:yfdf hDdf ug{ a}+s tyf ljQLo ;+:yfdf hDdf ug{ kfOg] 5}g . t/ o; Joj:yfn]
kfOg] 5}g . t/ o; Joj:yfn] æ3Æ ju{sf æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfsf] xsdf shf{ ;Ldf -Line of
Ohfhtkqk|fKt ;+:yfsf] xsdf shf{ ;Ldf -Line of Credit_ pkof]u ug{ afwf k'¥ofPsf] dflgg] 5}g .
Credit_ pkof]u ug{ afwf k'¥ofPsf] dflgg] 5}g .
a}+s tyf ljQLo ;+:yfx?n] ljkGg ju
lg/LIf0fsf] qmddf To;/L pknAw u/fOPsf] yf]s shf{
nlIft ju{df k|jfx ePsf] gkfO{Pdf ;f] shf{ a/fa/sf]
/sd ljkGg ju{df u0fgf ul/g] 5}g .
51
150.
O=k|f=lgb]{zg g+= xfn gePsf] . -#_ …ko{6g If]qÚ eGgfn] b]xfoadf]lhdsf] If]qnfO{ hgfpg] 5 M
!&÷)&^ sf] a'Fbf
g +!& df -s_ 6«]lsË, 6«fen Ph]G;L, kj{tf/f]x0f, l/;f]6{, ¥oflˆ6Ë, SoflDkË,
:kli6s/0fdf -#_/ 6'/ ck|]6/, lxlnË ;]G6/, Sofl;gf], d;fh :kf cflb,
-$_ yk . -v_ xf]6n, ko{6s cfjf;, df]6]n, u|fdL0f ko{6g, xf]d :6], l/hf]6{
tyf /]i6'/fF, kof{j/0fLo ko{6g, jGohGt' cf/If,
-u_ dgf]/+hg, dgf]/~hg kfs{, l/lqmP;g, rnlrq cflb,
-3_ ;fxl;s ko{6g M l:sOË, UnfOl8Ë, jf6/ ¥ofk\ml6Ë, x6 Po/
Jofn'lgË, Sofgf]Oª, Kof/f;]lnË, 3f]8r9L, xfQLr9L, aGhL hlDkË,
lxdfn cf/f]x/0f / cjnf]sg nufot,
-ª_ uNkm sf];{, kf]nf], kf]gL 6]«lsË, kbofqf, dfpG6]g ˆnfO6
;~rfng, s]jnsf/,
-r_ ;fF:s[lts, wfld{s tyf v]ns'b ko{6g /
-5_ sf7df8f}+ pkTosf, lj/f6gu/, hgsk'/, jL/u~h, kf]v/f,
e}/xjf, g]kfnu~h / wgu9Ldf ;fj{hlgs ;x/L oftfoft ;]jf
;+rfng ug]{ ;+ul7t ;+:yfnfO{ k|jflxt shf{ .
-$_ n3' pBd, ;fgf pBf]u, demf}nf pBf]u tyf 3/]n' pBf]u
eGgfn] cf}Bf]lus Joj;fo P]g @)&^ n] kl/eflift n3' pBd, ;fgf
pBf]u, demf}nf pBf]u tyf 3/]n' pBf]u ;Demg' kb{5 .
151.
O=k|f= lgb]{zg &= ;]o/ vl/b laqmL sf/f]af/ /f]Ssf ug'{ kg]{M x6fO{Psf] .
g+=!*÷)&^ sf] a'Fbf dflyNnf] ju{sf] Ohfhtkqk|fKt ;+:yfsf] nflu
g+= -s_ sf] pka'Fbf cfjZos kg]{ k'FhL k'/f u/]/ ;}4flGts ;xdlt kfpF egL
& x6fOPsf] . lgj]bg lbg] ljQLo ;+:yfn] To:tf] lgj]bg ;fy ;f]
;DaGwdf o; a}saf6 clGtd 6'+uf] gnfu];Ddsf]
cjlwsf] nflu To:tf] Ohfhtkqk|fKt ;+:yfsf] ;]o/
lwtf]kq ahf/df ;"rLs[t /x]sf] cj:yfdf ;]o/ vl/b
52
laqmL sf/f]af/ /f]Ssf ePsf] Joxf]/fsf] lwtf]kq ljlgdo

ahf/sf] kq ;d]t k]z ug'{ kg]{5 .
152.
O=k|f= lgb]{zg $= ;}4flGts ;xdltM $= ;}4flGts ;xdltM
g+=!*÷)&^ sf] a'Fbf
g+= -s_ sf] pka'Fbf -!_ a'Fbf g+= -#_ cg';f/ :t/f]Ggltsf nflu k]z x'g -!_ a'Fbf g+= -#_ cg';f/ :t/f]Ggltsf nflu k]z x'g cfPsf]
$ df ;+zf]wg cfPsf] lgj]bgdfly o; a}+sn] a}+s tyf ljQLo ;+:yf lgj]bgdfly o; a}+sn] a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&#
;DaGwL P]g, @)^# sf] bkmf #^, o;} lgb]{zgsf] a'Fbf g+= sf] bkmf #*, o;} lgb]{zgsf] a'Fbf g+= @ adf]lhdsf] k"j{of]Uotf tyf
@ adf]lhdsf] k"j{of]Uotf tyf k]z x'g cfPsf sfuhft k]z x'g cfPsf sfuhft tyf ljj/0fx? d"NofÍg u/L dflyNnf]
tyf ljj/0fx? d"NofÍg u/L dflyNnf] ju{sf] ljQLo ju{sf] ljQLo sf/f]af/ ug]{ cg'dlt k|bfg ug]{ k|lqmofut Joj:yf
sf/f]af/ ug]{ cg'dlt k|bfg ug]{ k|lqmofut Joj:yf cjnDag ug]{5 / dflyNnf] ju{sf] ljQLo sf/f]af/ ug{ rfxg]
cjnDag ug]{5 / dflyNnf] ju{sf] ljQLo sf/f]af/ ug{ ;DalGwt ljQLo ;+:yfx?nfO{ plNnlvt Joxf]/f hfgsf/L u/fpg]5 .
rfxg] ;DalGwt ljQLo ;+:yfx?nfO{ plNnlvt Joxf]/f o;/L hfgsf/L pknAw u/fp+bf b]xfosf zt{x? sfod u/L
hfgsf/L u/fpg]5 . o;/L hfgsf/L pknAw u/fp+bf ;}4flGts ;xdlt k|bfg ug{ ;lsg]5 M–
b]xfosf zt{x? sfod u/L ;}4flGts ;xdlt k|bfg ug{
;lsg]5 M–
153.
O=k|f=lgb]{zg g+= -&_ a}+s tyf ljQLo ;+:yfn] dflysf] a'+bf g++ % -&_ a}+s tyf ljQLo ;+:yfn] dflysf] a'+bf g++ # adf]lhdsf] hf]lvd
!(÷)&^, a'+bf g+= adf]lhdsf] hf]lvd d'NofÍg k|ltj]bg ;DalGwt d'NofÍg k|ltj]bg ;DalGwt ;'kl/j]If]0f ljefudf cfly{s jif{ ;dfKt
( sf] pka'+bf -&_ ;'kl/j]If]0f ljefudf cfly{s jif{ ;dfKt ePsf] klxnf] ePsf] klxnf] qodf;leq clgjfo{ ?kdf k]z ug'{ kg]{5 .
df ;+zf]wg . qodf;leq clgjfo{ ?kdf k]z ug'{ kg]{5 .
154.
O=k|f=lgb]{zg g+= -v_ ævÆ / æuÆ ju{sf ljQLo ;+:Yffn] @)&& ;fn df3 -v_ ævÆ / æuÆ ju{sf ljQLo ;+:Yffn] @)&& ;fn df3 ! ut] b]lv
!(÷)&^ sf] a'Fbf g+ ! ut]b]lv k"0f{ ?kdf ljB'tLo dfWod -goAML Test k"0f{ ?kdf ljB'tLo dfWod (goAML-Production Live
!! sf] pka'Fbf -v_ Environment_ / tt\kZrft k"0f{?kdf ljB'TfLo Environment) af6 z+sf:kb / ;Ldf sf/f]af/ ;DaGwL k|ltj]bg k]z
df ;+zf]wg . dfWod -goAML Production Environment_ ug'{ kg]{5 .
af6 z+sf:kb / ;Ldf sf/f]af/ ;DaGwL k|ltj]bg k]z ug'{
kg]{5 .
155.
O=k|f=lgb]{zg g+= u|fxssf] klxrfg tyf ;f]sf] ;Dk'li6 ubf{ P]gsf] bkmf &s= u|fxssf] klxrfg tyf ;f]sf] ;Dk'li6 ubf{ P]gsf] bkmf &s= /
!(÷)&^ a'Fbf g+= @ / lgodfjnLsf] lgod $ tyf % adf]lhd ug'{ kg]{5 . lgodfjnLsf] lgod $ tyf % adf]lhd ug'{ kg]{5 .
sf] pk a'Fbf -!_ df
53
;+zf]wg
u|fxs klxrfg tyf ;Dk'li6 ;DaGwL gLlt tyf sfo{ljlw agfO{
u|fxssf] klxrfg tyf ;f]sf] ;Dk'li6 x'g] ;'lglZrttfsf cfwf/df
ljB'tLo dfWodaf6 ;d]t vftf vf]Ng jf Jofj;flos ;DaGw :yflkt
ug{ ;lsg]5 . o:tf] sfo{ljlwn] ljB'tLo dfWodaf6 k|fKt ug{ ;lsg]
cfjZos sfuhft tyf ljj/0fx?sf] ;"rL, ;xL sfuhft tyf
ljj/0fx¿ k|fKt ug{ e/kbf]{ ljB'tLo dfWod / lgoldt ?kdf ;Dk'li6
ul/g] ljlw ;d]t to u/sf] x'g'kg]{5 . ljB'tLo dfWodaf6 ul/g]
sf/f]jf/df x'g;Sg] hf]lvd Pj+ b'?kof]uaf6 ;'/lIft /xg a}+s jf
ljQLo ;+:yfn] kof{Kt pkfox? cjnDag ug{'kg]{5 .
;fy}, g]kfn ;/sf/n] ;fdflhs ;'/Iff nufotsf ;/sf/L e'QmfgL

lbg'kg]{ cj:yfdf ;DalGwt ;/sf/L lgsfon] pknAw u/fPsf]
ljj/0fsf cfwf/df a}+s tyf ljQLo ;+:Yffn] vftf vf]Ng' kg]{5 .
To:tf] vftfaf6 /sd lemSg' cl3 o; lgb]{zg adf]lhd u|fxs
klxrfg tyf ;Dk'li6 ug{'kg]{5 .
156.
O=k|f=lgb]{zg g+= -^_ u|fxssf] vftf vf]Ng] l;nl;nfdf ;"rs ;+:yfn] -^_ u|fxssf] vftf vf]Ng] l;nl;nfdf ;"rs ;+:yfn] ;DalGwt
!(÷)&^, a'+bf g+= ;DalGwt u|fxsdf lglxt hf]lvdsf] cfwf/df b]xfo u|fxsdf lglxt hf]lvdsf] cfwf/df b]xfo adf]lhdsf JolQmx?sf]
@, pka'+bf -^_ df adf]lhdsf JolQmx?sf] NofKr] ;lx5fk jf Bio-Metric NofKr] ;lx5fk jf Bio-Metric lng' kg]{5 M
;+zf]wg . lng ;Sg]5 . -s_ k|fs[lts JolQmsf] xsdf vftfjfnf / vftf ;~rfns JolQm cGo
-s_ k|fs[lts JolQmsf] xsdf vftfjfnf / vftf ;~rfns /x]sf]df lghsf] ;d]t . t/, gfjfnssf] xsdf vftf ;~rfnssf]
JolQm cGo /x]sf]df lghsf] ;d]t . t/, gfjfnssf] xsdf dfq lng afwf kg]{ 5}g .
vftf ;~rfnssf] dfq lng afwf kg]{ 5}g . -v_ sfg'gL JolQm jf k|jGwsf] xsdf vftf ;~rfns .
-v_ sfg'gL JolQm jf k|jGwsf] xsdf vftf ;~rfns .
157.
O=k|f=lgb]{zg=g+=!(÷ e|i6frf/, s/5nL nufot cGo ck/flws sfo{sf cfwf/df e|i6frf/, s/5nL nufot cGo ck/flws sfo{sf cfwf/df pRr
)&^, a'+bf g+= ^, pRr hf]lvddf /x]sf d'n'ssf u|fxs jf xfn j;f]jf; jf hf]lvddf /x]sf d'n'ssf u|fxs jf xfn j;f]jf; jf k]zf jf Joj:ffo
pka'+bf -!_ -3_ df k]zf jf Joj:ffo ul//x]sf] :yfg cflbsf] cfwf/df ul//x]sf] :yfg cflbsf] cfwf/df hf]lvddf /x]sf u|fxs .
;+zf]wg . hf]lvddf /x]sf u|fxs . -o; k|of]hgsf nflu a}+s tyf ljQLo ;+:yfn] ljleGg /fli6«o tyf
54
-o; k|of]hgsf nflu ;"rs ;+:yfn] ljleGg /fli6«o tyf cGt/f{li6«o ;+:yf, b]z, FATF sf] “High-Risk Jurisdictions
cGt/f{li6«o ;+:yf, b]z / ;|f]tjf6 k|fKt hfgsf/Lsf] subject to a Call for Action”, “Jurisdictions under Increased
cfwf/df ;DalGwt d'n'sx?sf] To:tf];"rL tof/ u/L Monitoring” df ;"rLs[t d'n's / UN Sanction List af6 k|fKt
lgoldt ?kdf cBfjlws ug'{ kg]{5 ._ hfgsf/Lsf] cfwf/df ;DalGwt d'n'sx¿sf] ;"rL tof/ u/L lgoldt
?kdf cBfjlws ug'{ kg]{5 ._
158.
O=k|f=lgb]{zg g+= a}+s tyf ljQLo ;+:yfn] dflysf] a'+bf g+ % adf]lhdsf] a}+s tyf ljQLo ;+:yfn] dflysf] a'+bf g+ # adf]lhdsf] hf]lvd
!(÷)&^, a'+bf g+= hf]lvd d'NofÍg k|ltj]bg ;DalGwt ;'kl/j]If]0f d"NofÍg k|ltj]bg ;DalGwt ;'kl/j]If]0f ljefudf cfly{s jif{ ;dfKt
(, pka'+bf -&_ df ljefudf cfly{s jif{ ;dfKt ePsf] klxnf] qodf;leq ePsf] klxnf] qodf;leq clgjfo{ ?kdf k]z ug'{ kg]{5 .
;+zf]wg . clgjfo{ ?kdf k]z ug'{ kg]{5 .
159.
O=k|f=lgb]{zg g+= -gf]6M–o; ;DaGwdf yk :ki6 TTR Guideline df pNn]v -gf]6M–a}+s tyf ljQLo ;+:yfx?n] ;Ldf sf/f]af/nfO{ tLg k|sf/ -
!(÷)&^, a'+bf g+= ePcg';f/ x'g]5 ._ TTR-Cash, TTR-Cross Border and TTR-FCY Exchange) df
!%, pka'+bf -!_ juL{s/0f u/L ;Ldf sf/f]af/ k|ltj]bg k]z ug'{kg]{5 . o; ;DaGwdf
gf]6df Yfk . yk :ki6 TTR Guidelines df pNn]v ePcg';f/ x'g]5 .
160.
O=k|f=lgb]{zg g+= gePsf] -~f_ ljBfno, sn]h, ljZjljBfno jf c:ktfnsf] vftfdf ljleGg
!(÷)&^, a'+bf g+= u|fxs jf ;]jfu|fxLn] z'Ns jfkt hDdf u/]sf] /sd .
!%, pka'+bf -#_ df -6_ aLdf sDkgLsf] vftfdf aLdf z'Ns jfkt ljleGg aLdsx?n]
Yfk / qmd;+Vof hDdf u/]sf] /sd .
ldnfg . -7_ g]kfnL ;]gf, g]kfn k|x/Lsf] nufot cGo ;+:yfsf] k]G;g e'QmfgL
;DaGwL sf/f]jf/ .
-8_ a}+s tyf ljQLo ;+:yfsf cfˆg} cfGtl/s vftfx? h:t} M–
Settlement Accounts, Nostro/Vostro Account cflbdf ePsf]
sf/f]jf/ .
9_ ;xsf/L / /fli6«o ;xsf/L a}+s ln= n] u/]sf] ;+:yfut sf/f]jf/ .
161.
O=k|f=lgb]{zg g+= -$_ z+sf:kb sf/f]jf/sf] klxrfg, k|ltj]bg nufotsf -$_ z+sf:kb sf/f]jf/sf] klxrfg, k|ltj]bg nufotsf Joj:yf
!(÷)&^, a'+bf g+= Joj:yf cjnDag ubf{ hf]lvdsf] d"NofÍGf, u|fxs klxrfg, cjnDag ubf{ hf]lvdsf] d"NofÍGf, u|fxs klxrfg, sf/f]jf/ /
!^ sf] pka'Fbf -$_ sf/f]jf/ / hf]lvddf cfwfl/t k|0ffnLsf] cfwf/df ug'{ hf]lvddf cfwfl/t k|0ffnLsf] cfwf/df ug'{ kb{5 . z+sf:kb
df yk / qmd;+Vof kb{5 . sf/f]af/nfO{ a}+s tyf ljQLo ;+:yfn] k|f/lDes ljZn]if0f u/L STR-
ldnfg . PEP, STR-High, STR-Medium and STR-Low df juL{s/0f u/L
55
Z+fsf:kb sf/f]af/ k|ltj]bg ljQLo hfgsf/L OsfO{df k]z ug'{kg]{5 .
162.
O=k|f=lgb]{zg g+= g/x]sf] . -%_ a}+s tyf ljQLo ;+:yfn] u|fxsåf/f z+sf:kb sf/f]af/ ug]{ k|of;
!(÷)&^, a'+bf g+= / lghsf] z+sf:kb ultljlwsf] ;d]t klxrfg ug]{ k|0ffnL ljsf;
!^ df pka'+bf -%_ ug'{kg]{5 . ;fy} To:tf] z+sf:kb ultljlw ;DaGwL k|ltj]bg
yk / qmd;+Vof (Suspicious Activity Report- SAR) o;} lgb]{zgsf] cg';"rL !(=#
ldnfg . adf]lhdsf] 9fFrfdf tof/ u/L # lbgleq ljQLo hfsf/L OsfO{ ;dIf
k]z ug'{ kg]{5 .
163.
O=k|f=lgb]{zg g+= a}+s tyf ljQLo ;+:yfn] Joj:yfksLo txsf] cg'kfngf a}+s tyf ljQLo ;+:yfn] Joj:yfksLo txsf] sfof{Gjog clwsf/L
!(÷)&^, a'+bf g+= clwsf/L k|d'v (Compliance Officer) /xg] u/L Ps (Compliance Officer) k|d'v /xg] u/L Ps cnUu} AML/CFT
!*, pka'+bf -$_ df cnUu} AML/CFT ljefu÷OsfO{ v8f ug'{ kg]{5 . ljefu÷OsfO{ v8f ug'{ kg]{5 .
;zf]wg .
164.
O=k|f=lgb]{zg g+= a}+s tyf ljQLo ;+:yfsf] AML/CFT ;ldltn] lgb]{zg g+ ^ df a}+s tyf ljQLo ;+:yfsf] ;DklQ z'l4s/0f lgjf/0f ;DaGwL ;ldltn]
!(÷)&^, a'+bf g+= ;ldltnfO{ tf]lsPsf] sfo{If]q cg';f/ sDtLdf tLg lgb]{zg g+ ^ df ;ldltnfO{ tf]lsPsf] sfo{If]q cg';f/ sDtLdf tLg
!*, pka'+bf -^_ df dlxgfdf Ps k6s P]g, lgodfjnL / o; lgb]{zg adf]lhd dlxgfdf Ps k6s P]g, lgodfjnL / o; lgb]{zg adf]lhd
;zf]wg . eP÷u/]sf sfd sf/jfxLsf] eP÷u/]sf sfd sf/jfxLsf] ;DaGwdf ;'wf/ ug'kg]{ laifo ;d]t
k|ltj]bg ;~rfns ;ldltdf k]z ug'{ kg]{5 . pQm ;d]l6Psf] k|ltj]bg ;~rfns ;ldltdf k]z ug'{ kg]{5 / ;~rfns
k|ltj]bgsf ;DaGwdf hf]lvd Joj:yfkg ;ldlt / ;ldltn] cfjZos ;dLIff u/L pko'Qm lg0f{o ug'{ kg]{5 .
;~rfns ;ldltn] cfjZos ;dLIff u/L pko'Qm lg0f{o
ug'{ kg]{5 .
165.
O=k|f= lgb]{zg g+= ;~rfns, sfo{sf/L k|d'v, g]kfnsf nflu lgo'Qm k|ltlglw ;~rfns, sfo{sf/L k|d'v, g]kfnsf nflu lgo'Qm k|ltlglw jf k|d'v /
!(÷)&^, cg';"rL jf k|d'v / vftf ;~rfnsx?sf] JolQmut vftf ;~rfnsx?sf] JolQmut ljj/0f -gfd, afa' jf cfdfsf] gfd,
!(=! -h_ !) df ljj/0f -kb, gfd, y/, klt÷klTg, afa', afh]sf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfOn g+=, Od]n 7]ufgf
;zf]wg . :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, Od]n cflb_ tyf 7]ufgf v'Ng] sfuhft .
7]ufgf jf sfo{:ynsf] k'/f 7]ufgf_ tyf 7]ufgf v'Ng]
sfuhft .
166.
O=k|f=lgb]{zg g+= xfn Joj:yf gePsf] . -@)_ cGt/fli6«o Snasf g]kfn l:yt :yfgLo ;ldlt tyf Snasf
!(÷)&^cg';"rL – xsdf pQm cGt/fli6«o Snasf] s]Gb|Lo ;ldltaf6 eft[ ;+u7gsf
!(=! -h_ ;ldlt u7g ul/Psf] lg0f{o / vftf ;+rfng ug]{ ;DaGwdf u/]sf]
56
a'Fbf g+ @), @! yk lg0f{osf] k|ltlnlk .

/ qmd;+Vof ldnfg .
-@!_;ldltsf] gfddf a}+s vftf ;+rfng ug{sf nflu vftf
;+rfnssf] gfd ;lxt u/]sf] l;kmfl/; kq
167.
O=k|f=lgb]{zg g+= Name, Address of the person holding account Name / Address of the person holding account (including legal
!(÷)&^, cg';"rL (including legal person) Pp6} column df /x]sf] . person) sf nflu leGbfleGb} Columns agfpg] .
!(=@ df ;+zf]wg .
O=k|f=lgb]{zg g+= TTR-Cash, TTR-Cross Border / TTR-FCY Exchange klxrfg ug{
168.
!(÷)&^, cg';"rL sf/f]af/sf] lsl;d pNn]v ug{ 9fFrf kl/dfh{g ul/Psf] .
!(=@ df ;+zf]wg .
169.
O=k|f=lgb]{zg g+= Typologies sf] List /x]sf] Predicate offence sf] list /fVg] .
!(÷)&^, cg';"rL
!(=# df ;+zf]wg .
O=k|f=lgb]{zg g+= STR sf] k|sf/ klxrfg ug{ Tick box yk ug]{ .
170.
!(÷)&^, cg';"rL
!(=# df ;+zf]wg .
171.
O=k|f=lgb]{zg -@_ pka'Fbf g+= ! adf]lhd sf/jfxL ubf{ P]g, -@_ pka'Fbf g+= ! adf]lhd sf/jfxL ubf{ P]g, lgodfjnL tyf
g+=!(÷)&^ sf] lgodfjnL tyf lgb]{zgsf] kfngf gePsf] cj:yf, lgb]{zgsf] kfngf gePsf] cj:yf, pNn3+gsf] dfqf / ;f] af6 kg{
a'+bf g+= @) sf] pNn3+gsf] dfqf / ;f] af6 kg{ ;Sg] k|0ffnLut k|efj ;Sg] k|0ffnLut k|efj nufotsf ljifosf] ufDeLo{tfsf cfwf/df o;
pka'+bf -@_ df nufotsf ljifosf] ufDeLo{tfsf cfwf/df o; a}+sn] a}+sn] b]xfo adf]lhdsf] sf/afxLx? ug{ ;Sg]5 .
;+zf]wg . b]xfo adf]lhdsf] sf/afxLx? ug{ ;Sg]5 . qm= kfngf gePsf] sf/jfxL
qm=;+= kfngf gePsf] sf/jfxL ;+= Joj:yf
Joj:yf ! gLlt tyf sfo{ljlw -s_ klxnf] k6ssf nflu
! gLlt tyf  klxnf] k6ssf gePdf :ki6Ls/0f ;f]lwg] .
sfo{ljlw gePdf nflu :ki6Ls/0f ;f]lwg] . -v_ bf];|f] k6sb]lv ?= !)
 bf];|f] k6sb]lv ?= nfv jf ufDeLo{tfsf]
!) nfv jf ufDeLo{tfsf] cfwf/df ?= % s/f]8;Dd
cfwf/df ?= % s/f]8;Dd hl/jfgf ug]{ .
hl/jfgf ug]{ .
57
@ u|fxs klxrfg  klxnf] k6ssf

;DaGwL Joj:yf nflu :ki6Ls/0f ;f]lwg] .
sfof{Gjog  bf];|f] k6ssf @ u|fxs klxrfg -s_ klxnf] k6ssf nflu
gePdf nflu ?= !) nfv ;DaGwL Joj:yf :ki6Ls/0f ;f]lwg] .
hl/jfgf ug]{ . sfof{Gjog gePdf -v_ bf];|f] k6ssf nflu
 t]>f] k6sb]lv ?= ?= !) nfv hl/jfgf ug]{
%) nfv jf ufDeLo{/tf .
cg';f/ yk hl/jfgf ug]{ -u_ t]>f] k6sb]lv ?= %)
. nfv jf ufDeLo{/tf
# HffgLa'emL  ?= %) nfv jf cg';f/ yk hl/jfgf ug]{ .
a]gfdL jf ufDeLo{/tf cg';f/ yk # HffgLa'emL a]gfdL -s_ ?= %) nfv jf
sfNklgs gfddf hl/jfgf ug]{ . jf sfNklgs ufDeLo{/tf cg';f/ yk
sf/f]af/ u/]sf] gfddf sf/f]af/ hl/jfgf ug]{ .
kfOPdf u/]sf] kfOPdf
$ P]gsf] kl/R5]b  klxnf] k6ssf $ P]gsf] kl/R5]b ^v -s_ klxnf] k6ssf nflu
^v sf] Joj:yf nflu ?= @) nfv
kfngf ePsf]
sf] Joj:yf kfngf ?= @) nfv hl/jfgf ug]{
hl/jfgf ug]{ . ePsf] gkfOPdf .
gkfOPdf  bf];|f] k6ssf -v_ bf];|f] k6ssf nflu
nflu ?= %) nfv ?= %) nfv hl/jfgf ug]{
hl/jfgf ug]{ . .
 t]>f] k6sb]lv ?= -u_ t]>f] k6sb]lv ?= @
@ s/f]8 jf ufDeLo{tf s/f]8 jf ufDeLo{tf
cg';f/ ?= % cg';f/ ?= %
s/f]8;Dd hl/jfgf ug]{
. s/f]8;Dd hl/jfgf ug]{ .
-3_ k6s k6s k|0ffnLut
 k6s k6s ;d:of ePdf sf/f]af/ jf
k|0ffnLut ;d:of ePdf
sf/f]af/ jf Aoj;fodf Aoj;fodf cf+lzs jf k"0f{
cf+lzs jf k"0f{ /f]s /f]s nufpg] jf
nufpg] jf Ohfhtkq Ohfhtkq lgnDjg jf
vf/]h ug]{ ;Ddsf]
58
lgnDjg jf vf/]h ug]{ sf/afxL ug]{ .

;Ddsf] sf/afxL ug]{ .
% pRrkb:y  klxnf] k6ssf % pRrkb:y -s_ klxnf] k6ssf nflu
AolStsf] nflu ?= !) nfv AolStsf] klxrfg ?= !) nfv hl/jfgf ug]{
klxrfg x'g] hl/jfgf ug]{ . x'g] k|0ffnLsf] .
k|0ffnLsf]  bf];|f] k6ssf Joj:yf gePdf -v_ bf];|f] k6ssf nflu
Joj:yf gePdf nflu ?= @) nfv ?= @) nfv hl/jfgf ug]{
hl/jfgf ug]{ . .
 t];|]f k6sb]lv ?= -u_ t];|]f k6sb]lv ?= !
! s/f]8 jf ufDeLo{tf s/f]8 jf ufDeLo{tf
cg';f/ ?= % s/f]8;Dd cg';f/ ?= % s/f]8;Dd
hl/jfgf ug]{ . hl/jfgf ug]{ .
^ jf:tljs wgLsf]  klxnf] k6ssf ^ jf:tljs wgLsf] -s_ klxnf] k6ssf nflu
klxrfg ug]{, nflu ?= !) nfv klxrfg ug]{, j[xt ?= !) nfv hl/jfgf ug]{
j[xt u|fxs hl/jfgf ug]{ . u|fxs klxrfg ug]{ .
klxrfg ug]{  bf];|f] k6ssf tyf u|fxs klxrfg -v_ bf];|f] k6ssf nflu
tyf u|fxs nflu ?= @) nfv
klxrfg cBfjlws ug]{ ?= @) nfv hl/jfgf ug]{
hl/jfgf ug]{ . Joj:yf gePdf .
cBfjlws ug]{
Joj:yf gePdf  t];|f] k6sb]lv ?= -u_ t];|f] k6sb]lv ?= !
! s/f]8 jf ufDeLo{tf s/f]8 jf ufDeLo{tf
cg';f/ ?= % s/f]8;Dd cg';f/ ?= % s/f]8;Dd
hl/jfgf ug]{ . hl/jfgf ug]{ .
& hf]lvd  ?= !) nfv jf & ;DklQ z'l4s/0f -s_ ?= !) nfv jf
Joj:yfkg ufDeLo{tf cg';f/ yk lgjf/0f ;DaGwL ufDeLo{tf cg';f/ yk
;ldltn] tf]lsP hl/jfgf ug]{ . ;ldltn] tf]s]sf]
adf]lhd sfo{ hl/jfgf ug]{ .
adf]lhd sfo{ u/]sf]
u/]sf] gkfOPdf gkfOPdf
* jfo/ 6«fG;km/ /  ?= !) nfv jf * jfo/ 6«fG;km/ / -s_ ?= !) nfv jf
/]ld6fG; ubf{ sf/f]jf/ /sd h'g a9L /]ld6fG; ubf{ sf/f]jf/ /sd h'g a9L
u|fxssf] x'G5 ;f] a/fa/ jf u|fxssf] klxrfg x'G5 ;f] a/fa/ jf
59
klxrfg x'g ufDeLo{tf cg';f/ yk x'g g;s]df ufDeLo{tf cg';f/ yk

g;s]df hl/jfgf ug]{ . hl/jfgf ug]{ .
( jfo/ 6«fG;km/ /  ?= @) nfv jf ( jfo/ 6«fG;km/ / -s_ ?= @) nfv jf
/]ld6fG; ubf{ sf/f]jf/ /sd h'g a9L /]ld6fG; ubf{ sf/f]jf/ /sd h'g a9L
jf:tljs wgLsf] x'G5 ;f] a/fa/ jf jf:tljs wgLsf] x'G5 ;f] a/fa/ jf
klxrfg x'g ufDeLo{tf cg';f/ yk . klxrfg x'g ufDeLo{tf cg';f/ yk .
g;s]df g;s]df
!) o; lgb]{zg  ?= !) nfv jf !) o; lgb]{zg -s_ ?= !) nfv jf
adf]lhd sf/f]jf/ /sd h'g a9L adf]lhd sf/f]jf/ /sd h'g a9L
AML/CFT x'G5 ;f] a/fa/ jf AML/CFT sf x'G5 ;f] a/fa/ jf
sf ljlw ufDeLo{tf cg';f/ yk ljlw (Measures) ufDeLo{tf cg';f/ yk
(Measures) hl/jfgf ug]{ .
nfO{ ?h'÷olsg hl/jfgf ug]{ .
nfO{ ?h'÷olsg
gu/L gu/L s/]:kf]08]G6
s/]:kf]08]G6 a}lsË ;DaGwL
a}lsË ;DaGwL sf/f]jf/ u/]df
sf/f]jf/ u/]df !! lg/Gt/ cg'udg -s_ klxnf] k6ssf nflu
!! lg/Gt/ cg'udg  klxnf] k6ssf ;DjGwL Joj:yf ?= !) nfv hl/jfgf ug]{
;DjGwL Joj:yf nflu ?= !) nfv gePdf .
gePdf hl/jfgf ug]{ . -v_ bf];|f] k6sb]lv ?= @)
 bf];|f] k6sb]lv ?= nfv jf ufDeLo{tf cg';f/
@) nfv jf ufDeLo{tf yk hl/jfgf ug]{ .
cg';f/ yk hl/jfgf ug]{ !@ ;LDff sf/f]af/sf] -s_ klxnf] k6ssf nflu
. ljj/0f ljQLo ?= @) nfv hl/jfgf ug]{
!@ ;LDff sf/f]af/sf]  klxnf] k6ssf hfgsf/L OsfO{df .
ljj/0f ljQLo nflu ?= @) nfv tf]lsPsf] ;dodf -v_ bf];|f] k6ssf nflu
hfgsf/L hl/jfgf ug]{ . k]z gu/]df ?= %) nfv hl/jfgf ug]{
OsfO{df  bf];|f] k6ssf .
tf]lsPsf] nflu ?= %) nfv -u_ t];|f] k6sb]lv ?= !
;dodf k]z hl/jfgf ug]{ . s/f]8 jf ufDeLo{tf
60
gu/]df  t];|f] k6sb]lv ?= cg';f/ ?= % s/f]8;Dd

! s/f]8 jf ufDeLo{tf hl/jfgf ug]{ .
cg';f/ ?= % s/f]8;Dd !# z+sf:kb -s_ klxnf] k6ssf nflu
hl/jfgf ug]{ . sf/f]af/sf] klxrfg ?= @) nfv hl/jfgf ug]{
!# z+sf:kb  klxnf] k6ssf ug]{ ;+oGq÷k|0ffnL .
sf/f]af/sf] nflu ?= @) nfv gePdf tyf -v_ bf];|f] k6ssf nflu
klxrfg ug]{ hl/jfgf ug]{ . z+sf:kb sf/f]jf/ ?= %) nfv hl/jfgf ug]{
;+oGq÷k|0ffnL  bf];|f] k6ssf k|ltj]bg tf]lsPsf] .
gePdf tyf nflu ?= %) nfv 9fFrf / ;dodf -u_ t];|f] k6sb]lv ?= !
z+sf:kb hl/jfgf ug]{ .
sf/f]jf/ k]z gu/]df s/f]8 jf ufDeLo{tf
k|ltj]bg  t];|f] k6sb]lv ?= cg';f/ ?= % s/f]8;Dd
tf]lsPsf] 9fFrf ! s/f]8 jf ufDeLo{tf hl/jfgf ug]{ .
/ ;dodf k]z cg';f/ ?= % s/f]8;Dd !$ sfof{Gjog -s_ ?= @) nfv hl/jfgf
gu/]df hl/jfgf ug]{ . clwsf/Lsf] Joj:yf ug]{ .
!$ sfof{Gjog  ?= @) nfv gu/]df
clwsf/Lsf] hl/jfgf ug]{ . !% ;DklQ z'l4s/0f -s_ klxnf] k6ssf nflu
Joj:yf gu/]df lgjf/0f ;DaGwL :ki6Ls/0f ;f]lwg] .
!% hf]lvd  klxnf] k6ssf ;ldltn] k]z ug'{kg]{ -v_ bf];|f] k6ssf nflu
Joj:yfkg nflu :ki6Ls/0f ;f]lwg] k|ltj]bg ;dodf ?= !) nfv hl/jfgf ug]{
;ldltn] k]z . k]z gu/]df tyf .
ug'{kg]{ k|ltj]bg  bf];|f] k6ssf ;+rfns ;ldltn] -u_ t]>f] k6sb]lv ?= %)
;dodf k]z nflu ?= !) nfv ug'{kg]{ ;dLIff nfv jf ufDeLo{/tf
gu/]df
gu/]df tyf hl/jfgf ug]{ . cg';f/ yk hl/jfgf ug]{ .
;+rfns  t]>f] k6sb]lv ?=
;ldltn] ug'{kg]{ %) nfv jf ufDeLo{/tf !^ ;+:yfut tyf -s_ klxnf] k6ssf nflu
;dLIff gu/]df cg';f/ yk hl/jfgf ug]{ sd{rf/Lsf] Ifdtf :ki6Ls/0f ;f]lwg] .
. clej[l4 gu/]df -v_ bf];|f] k6ssf nflu
!^ ;+:yfut tyf  klxnf] k6ssf ?= !) nfv hl/jfgf ug]{
sd{rf/Lsf] nflu :ki6Ls/0f ;f]lwg] .
Ifdtf clej[l4 . -u_t]>f] k6sb]lv ?= @)
61
gu/]df  bf];|f] k6ssf nfv jf ufDeLo{/tf

nflu ?= !) nfv cg';f/ yk hl/jfgf ug]{ .
hl/jfgf ug]{ . !& tf]lsPsf -s_ klxnf] k6ssf nflu
 t]>f] k6sb]lv ?= ljj/0fx?sf] :ki6Ls/0f ;f]lwg] .
@) nfv jf ufDeLo{/tf clen]v g/flvPdf -v_ bf];|f] k6ssf nflu
cg';f/ yk hl/jfgf ug]{ jf tf]lsPsf] ?= !) nfv hl/jfgf ug]{
. ;do;Dd ;'/lIft .
!& tf]lsPsf  klxnf] k6ssf g/flvPdf -u_ t]>f] k6sb]lv ?= @)
ljj/0fx?sf] nflu :ki6Ls/0f ;f]lwg] nfv jf ufDeLo{/tf
clen]v . cg';f/ yk hl/jfgf ug]{ .
g/flvPdf jf  bf];|f] k6ssf
tf]lsPsf] nflu ?= !) nfv
;do;Dd hl/jfgf ug]{ .
;'/lIft
g/flvPdf  t]>f] k6sb]lv ?=
@) nfv jf ufDeLo{/tf
cg';f/ yk hl/jfgf ug]{
.
172.
O=k|f=lgb]{zg g+= -v_ b]xfo adf]lhdsf] ljj/0fx? v'Ng] u/L ;/n Pj+ -v_ b]xfo adf]lhdsf] ljj/0fx? v'Ng] u/L ;/n Pj+ :ki6 efiffdf
@)÷)&^, a'+bf g+= :ki6 efiffdf lnlvt ?kdf ;j{;fwf/0fnfO{ hfgsf/L lnlvt ?kdf ;j{;fwf/0fnfO{ hfgsf/L u/fpg' kg]{5 M
!, pka'+bf -v_ u/fpg' kg]{5 M != ljleGg k|sf/sf vftf / ;f] ;DaGwL ljj/0f,
df ;+zf]wg .
 ljleGg k|sf/sf vftf / ;f] ;DaGwL ljj/0f, @= u|fxsnfO{ k|bfg ul/g] ljQLo ;]jfdf nfUg] z'Nssf cfwf/ / ;f]
 u|fxsnfO{ k|bfg ul/g] ljQLo ;]jfdf nfUg] z'Nssf ;DaGwL ljj/0f,
cfwf/ / ;f] ;DaGwL ljj/0f, #= a}+lsu sf/f]jf/sf nflu lgwf{l/t k|ls|of Pj+ sfo{ljlw,
$= vftf aGb ubf{ cjnDag ul/g] k|ls|of,
 a}+lsu sf/f]jf/sf nflu lgwf{l/t k|ls|of Pj+ %= Aofhb/ u0fgf ug]{ ljlw,
sfo{ljlw, ^= clu|d e'QmfgL z'Ns,
 vftf aGb ubf{ cjnDag ul/g] k|ls|of, &= C0fLn] ;dodf shf{ e'QmfgL gu/]df a}+sn] ug]{ sf/jfxL,
 Jofhb/ u0fgf ug]{ ljlw, *= ljnDa z'Ns, hl/jfgf tyf xhf{gf,
 clu|d e'QmfgL z'Ns, (= ljleGg k|sf/sf ljB'tLo sf8{ ;~rfng ;DaGwL sfo{ljlw,
62
 C0fLn] ;dodf shf{ e'QmfgL gu/]df a}+sn] ug]{ !)= a}+ls+u sf/f]jf/df x'g ;Sg] ;hfo tyf hl/jfgf / u|fxsn]
sf/jfxL, cjnDag ug'{kg]{ ;ts{tf ;DaGwL Joj:yf .
 ljnDa z'Ns, hl/jfgf tyf xhf{gf,
 ljleGg k|sf/sf ljB'tLo sf8{ ;~rfng ;DaGwL
sfo{ljlw,
 a}+ls+u sf/f]jf/df x'g ;Sg] ;hfo tyf hl/jfgf /
u|fxsn] cjnDag ug'{kg]{ ;ts{tf ;DaGwL Joj:yf .
173.
O=k|f=lgb]{zg g+= -u_ s'g} klg cj:yfdf /x]sf] vftfsf] /sd Go"gtd -u_ s'g} klg cj:yfdf /x]sf] vftfsf] /sd Go"gtd df}Hbft eGbf
@)÷)&^, a'+bf g+= df}Hbft eGbf sd ePsf sf/0fn] /sd s§f u/L df}Hbft sd ePsf sf/0fn] /sd s§f u/L df}Hbft 36fpg kfOg] 5}g . ;fy},
^, pka'+bf -u_ 36fpg kfOg] 5}g . Go'gtd df}Hbft jfkt /flvPsf /sddf ;d]t tf]lsPsf] Aofh k|bfg
df ;+zf]wg . ug'{ kg]{5 .
174.
O=k|f=lgb]{zg g+= @) -c_ O{hfhtkqk|fKt æsÆ, ævÆ / æuÆ, ju{sf a}+s tyf -c_ O{hfhtkqk|fKt æsÆ, ævÆ / æuÆ, ju{sf a}+s tyf ljQLo
÷)&^ -*_-v_-c_ ljQLo ;+:yfn]] shf{ :jLs[lt ubf{;]jf z'Ns jfkt qmdzM ;+:yfn]] shf{ :jLs[lt ubf{ ;]jf z'Ns jfkt qmdzM clwstd )=&%
df ;+zf]wg . clwstd )=&% k|ltzt, !=)) k|ltzt, !=@% k|ltzt, !=)) k|ltzt, !=@% k|ltzt;Dd dfq ;]jf z'Ns lng
k|ltzt;Dd dfq ;]jf z'Ns lng kfO{g]5 . kfO{g]5 .
t/, gjLs/0f x'g] k|s[ltsf rfn' k"FhL shf{df t/, k|ltj4tf z'Ns, clu|d e'QmfgL z'Ns, shf{ :jfk x'Fbf
gjLs/0f z'Ns / k|ltj4tf z'Ns, clu|d e'QmfgL z'Ns lng] :Jffk z'Ns tyf gjLs/0f x'g] k|s[ltsf shf{df lng] gjLs/0f
tyf shf{ :jfk x'Fbf lng] :Jffk z'Nssf] xsdf dfly z'Nssf] xsdf dfly pNn]lvt ;]jf z'Nssf] clwstd @)
pNn]lvt ;]jf z'Nssf] clwstd @) k|ltzt;Dd z'Ns k|ltzt;Dd z'Ns lng o; Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
lng o; Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
175.
O=k|f=lgb]{zg g+= -r_ Ohfhtkq k|fKt ;+:yfn] cfkm\gf u|fxsx?nfO{ cGo -r_ Ohfhtkq k|fKt ;+:yfn] cfkm\gf u|fxsx?nfO{ cGo
@)÷)&^, a'+bf g+= ;+:yf÷lgsfo dfkm{t ;]jf lng] ;Gbe{df ;f] ;]jf jfkt ;+:yf÷lgsfo dfkm{t ;]jf lng] ;Gbe{df ;f] ;]jf jfkt To:tf
*, pka'+bf -r_ To:tf ;+:yf÷lgsfox?nfO{ e'QmfgL ug'{kg]{ nfut eGbf ;+:yf÷lgsfox?nfO{ e'QmfgL ug'{kg]{ nfut eGbf a9L x'g] u/L ;]jf
df ;+zf]wg . a9L x'g] u/L ;]jf z'Ns c;'n ug{ kfOg] 5}g . z'Ns c;'n ug{ kfOg] 5}g .
-pbfx/0fsf] nflu u|fxssf] ;DaGwdf shf{ ;"rgf k|fKt -pbfx/0fsf] nflu u|fxssf] ;DaGwdf shf{ ;"rgf k|fKt ubf{ jf
ubf{ jf sfnf];"rLdf ;"rLs[t ubf{ jf ;f] ;"rLaf6 sfnf];"rLdf ;"rLs[t ubf{ jf ;f] ;"rLaf6 x6fpFbf lnOg] z'Ns shf{
63
x6fpFbf lnOg] z'Ns shf{ ;"rgf s]Gb|n] lng] z'Ns eGbf ;"rgf s]Gb|n] lng] z'Ns eGbf a9L x'g] u/L c;'n ug{ kfOg] 5}g .
a9L x'g] u/L c;'n ug{ kfOg] 5}g . To;}u/L P6LPd To;}u/L P6LPd k|of]u jfkt lnO{g] z'Ns, ljleGg sf8{x?df lnOg]
k|of]u jfkt lnO{g] z'Ns, ljleGg sf8{x?df lnOg] z'Ns, z'Ns, lwtf] d"Nof+sg jfkt lnOg] z'Ns, jLdf z'Ns nufotsf
lwtf] d"Nof+sg jfkt lnOg] z'Ns, jLdf z'Ns nufotsf z'Nsx? ;]jf k|bfosn] lng] eGbf a9L x'g] u/L lng kfOg] 5}g .
z'Nsx? ;]jf k|bfosn] lng] eGbf a9L x'g] u/L lng t/ On]S6«f]lgs dfWodaf6 x'g] r]s lSnol/Ësf ;DaGwdf ? b'O{ nfv
kfOg] 5}g . To;}u/L, df}Hbft /sd k|dfl0ft ubf{ nfUg] eGbf sd /sdsf] r]s lSnol/Ë sf/f]af/df ;DalGwt a}+s tyf
z'Ns nfut eGbf a9L x'g] u/L lng kfOg] 5}g ._ ljQLo ;+:yfn] cfˆgf u|fxsx?;Fu s'g} lsl;dsf] z'Ns lng kfOg]
t/ On]S6«f]lgs dfWodaf6 x'g] r]s lSnol/Ësf ;DaGwdf 5}g .
? b'O{ nfv eGbf sd /sdsf] r]s lSnol/Ë sf/f]af/df
;DalGwt a}+s tyf ljQLo ;+:yfn] cfˆgf u|fxsx?;Fu
s'g} lsl;dsf] z'Ns lng kfOg] 5}g .
176.
O=k|f=lgb]{zg g+= -@_ pko'{Qm adf]lhd ;~rfngdf /lx/x]sf a}+s tyf x6fOPsf] .
@!÷)&^, a'+bf g+= ljQLo ;+:yfx¿n] @)&$ c;f/ d;fGtleq sfod ug'{
$, pka'+bf -@_ kg]{ Go"gtd r'Qmf k'FhL ;dfg'kflts ¿kdf j[l4 ug{sf
x6fO qmd;+Vof nflu :ki6 sfo{tflnsf ;lxtsf] Jofj;flos of]hgf÷
ldnfg .
k'FhL of]hgf (Capital Plan) k]z ug'{ kg]{5 . o;
Joj:yf adf]lhd Go"gtd r'Qmf k'FhL k'¥ofpg] ;DaGwL k'FhL
of]hgf ;DalGwt a}+s tyf ljQLo ;+:yfn] ldlt @)&@ ebf}
d;fGtleq o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg
ljefu / ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{kg]{5 .
cf=j= @)&#÷&$ sf] ljQLo ljj/0f cg';f/ k|:tfljt
jf]gz ;]o/nfO{ r'Qmf kF'hL u0fgf ug]{ k|of]hgsf nflu
;dfj]z ug{ ;lsg]5 .
a}+s tyf ljQLo ;+:yfn] a}+s tyf ljQLo ;+:yf ;DaGwL
P]g, @)&# df ePsf] Joj:yf adf]lhd cfly{s jif{
64
@)&#÷&$ sf] afXo n]vfk/LIf0f u/L ljQLo ljj/0f

;fj{hlgs ubf{sf] cj:yf;Dddf pka'Fbf g+= ! df
tf]lsPadf]lhdsf] r'Qmf k'FhL ;DaGwL ljj/0f n]vf
;DaGwL l6Kk0fL -Notes to Accounts_ df :ki6
?kdf v'nfpg' kg]{5 .
177.
O=k|f=lgb]{zg g+= -#_ pka'Fbf g+=@ cg';f/ cf=j= @)&#÷&$ sf] afXo -@_ a}+s tyf ljQLo ;+:yfn] @)&$ c;f/ d;fGtleq sfod ug'{
@!÷)&^, a'+bf g+= n]vfk/LIf0f u/L ;fj{hlgs u/]sf] ljQLo ljj/0f n]vf kg]{ Go"gtd r'Qmf k'FhL ;dfg'kflts ¿kdf j[l4 ug{sf nflu @)&@
$, pka'+bf -#_ df ;DaGwL l6Kk0fL -Notes to Accounts_ df ebf} d;fGt leq k]z u/]sf] :ki6 sfo{tflnsf ;lxtsf] Jofj;flos
;+zf]wg . of]hgf÷ k'FhL of]hgf (Capital Plan) cg';f/ cf=j= @)&#÷&$ sf]
tf]lsPadf]lhdsf] Go"gtd r'Qmf k'FhL k'u]sf] Joxf]/f
pNn]v gePsf a}+s tyf ljQLo ;+:yfx?nfO{ b]xfo afXo n]vfk/LIf0f u/L ;fj{hlgs u/]sf] ljQLo ljj/0f n]vf ;DaGwL
adf]lhdsf] sf/afxL x'g]5 . l6Kk0fL -Notes to Accounts_ df tf]lsPadf]lhdsf] Go"gtd r'Qmf
-s_ gub nfef+z jf af]g; ;]o/ 3f]if0ff tyf ljt/0f k'FhL k'u]sf] Joxf]/f pNn]v gePsf a}+s tyf ljQLo ;+:yfnfO{ b]xfo
ug{ /f]s nufpg], adf]lhdsf] sf/afxL x'g]5 .
-v_ lgIf]k ;+sng ug{ /f]s nufpg], -s_ gub nfef+z jf af]g; ;]o/ 3f]if0ff tyf ljt/0f ug{ /f]s
-u_ shf{ k|jfx ug{ /f]s nufpg] / nufpg],
-3_ zfvf lj:tf/ ug{ /f]s nufpg] . -v_ lgIf]k ;+sng ug{ /f]s nufpg],
;fy}, tf]lsP adf]lhdsf] Go"gtd r'Qmf k'FhL gk'¥ofpg] -u_ shf{ k|jfx ug{ /f]s nufpg] /
a}+s tyf ljQLo ;+:yfx?sf] xsdf o; a}+saf6 -3_ zfvf lj:tf/ ug{ /f]s nufpg] .
afWosf/L dh{/ jf k|flKt (Merger/Acquisiton) sf] ;fy}, tf]lsP adf]lhdsf] Go"gtd r'Qmf k'FhL gk'¥ofpg] a}+s tyf
k|s[ofdf hfg lgb]{zg lbOg]5 . ljQLo ;+:yfsf] xsdf o; a}+saf6 afWosf/L dh{/ jf k|flKt
(Merger/Acquisiton) sf] k|s[ofdf hfg lgb]{zg lbOg]5 .
178.
O=k|f=lgb]{zg g+= -u_ o; a}+saf6 hf/L ul/Psf ljleGg lgb]{zgx? dWo] -u_ o; a}+saf6 hf/L ul/Psf ljleGg lgb]{zgx? dWo] >f]t
@!÷)&^, a'+bf g+= shf{ / k|fylds k'FhL lgIf]k cg'kft -CCD Ratio_ / kl/rfngdf :jb]zL d'b|fdf k|jfx ePsf] shf{ ;fk6sf] cg'kft -
$, pka'+bf -%_ -u_ k|fyldstf k|fKt If]q Pjd\ ljkGg ju{df k|jfx ug'{kg]{ CCD Ratio_ / tf]lsPsf If]q Pjd\ ljkGg ju{df k|jfx ug'{kg]{ u/L
df ;+zf]wg . u/L tf]lsPsf] Go"gtd shf{ cg'kftdf cfjZostf tyf tf]lsPsf] Go"gtd shf{ cg'kftdf cfjZostf tyf cf}lrTotfsf]
cf}lrTotfsf] cfwf/df 5'6 lbg ;lsg]5 . cfwf/df 5'6 lbg ;lsg]5 .
65
179.
O=k|f=lgb]{zg g+= %= Long Form Audit Report ;DaGwdf %= Long Form Audit Report ;DaGwdf
@!÷)&^, a'+bf g+= % nfO{ ;do ;fk]If / k|efjsf/L
df ;+zf]wg . Long Form Audit Report nfO{ ;do Long Form Audit Report
;fk]If / k|efjsf/L agfpg o;};fy ;+nUg 9fFrf - agfpg o;};fy ;+nUg 9fFrf -cg';"rL @!=!_ cg';f/ nfu" ul/Psf]
cg';"rL @#=%_ cg';f/ nfu" ul/Psf] 5 . pQm Long 5 . cfˆgf] ;+:yfsf] afXo n]vfk/LIfsaf6 ;f]xL 9fFrfdf tof/
Form Audit Report nfO{ o; a}+ssf] web-site: ul/Psf] k|ltj]bgnfO{ ;f]em} o; a}+sdf cfOk'Ug] u/L k7fpg] Joj:yf
ug'{ kg]{5 .
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 cfˆgf] ;+:yfsf] afXo n]vfk/LIfsaf6
;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 .
180.
cg';"rL @!=! 4.2 Banks and Financial Institutions Act, 2063 4.2 Banks and Financial Institutions Act, 2073
Long Form
Audit Report df
a'Fbf $=@ df
;+zf]wg .
181.
cg';"rL @!=! 4.21.4 Compliance of regulatory provisions on the 4.21.4 Compliance of regulatory provisions on the Merger
Long Form Merger Acquisition and Upgradation including Fit Acquisition and Upgradation including Fit & Proper Test
& Proper Test mentioned in BAFIA, 2063, NRB mentioned in BAFIA, 2073, NRB Act, 2058 and Unified
Audit Report Act, 2058 and Unified Directives. Directives.
df a'Fbf $=@!=$ df
;+zf]wg .
182.
cg';"rL @!=! 4.24 E- Banking Directives (Directive No. 20) 4.24 E- Banking Directives (Directive issued by Payment
Long Form Systems Department )
Audit Report
df a'Fbf $=@$ df
;+zf]wg .
66
183.
cg';"rL @!=! 4.25 Miscellaneous Directives (Directive No. 22) 4.25 Miscellaneous Directives (Directive No. 21)
Long Form
Audit Report
df a'Fbf $=@% df
;+zf]wg .
184.
cg';"rL @!=! gePsf] . 5.4 Compliance of regulatory relaxations issued to curb the
Long Form impact of Covid-19 pandemic in financial system (including
reduction/discount on interest rates)
Audit Report
df a'Fbf %=$ yk
u/L qmd;+Vof
ldnfg .
185.
O=k|f=lgb]{zg g+= -u_ o; a}+saf6 hf/L ul/Psf ljleGg lgb]{zgx? dWo] -u_ o; a}+saf6 hf/L ul/Psf ljleGg lgb]{zgx? dWo] >f]t
@!÷)&^ sf] -%_- shf{ / k|fylds k'FhL lgIf]k cg'kft -CCD Ratio_ / kl/rfngdf :jb]zL d'b|fdf k|jfx ePsf] shf{ ;fk6sf] cg'kft -
%_-u_ df ;+zf]wg . k|fyldstf k|fKt If]q Pjd\ ljkGg ju{df k|jfx ug'{kg]{ CCD Ratio_ / tf]lsPsf If]q Pjd\ ljkGg ju{df k|jfx ug'{kg]{ u/L
u/L tf]lsPsf] Go"gtd shf{ cg'kftdf cfjZostf tyf tf]lsPsf] Go"gtd shf{ cg'kftdf cfjZostf tyf cf}lrTotfsf]
cf}lrTotfsf] cfwf/df 5'6 lbg ;lsg]5 . cfwf/df clwstd @ jif{ ;Dd 5'6 lbg ;lsg]5 .
186.
O=k|f=lgb]{zg !#= l/kf] / l/e;{ l/kf] af]nsaf]n cjlw ;DaGwdf !#= l/kf] / l/e;{ l/kf] af]nsaf]n cjlw ;DaGwdf
g+=@!÷)&^ sf] v'nf ahf/ sf/f]af/ cGtu{t l/kf] / l/e;{ l/kf] v'nf ahf/ sf/f]af/ cGtu{t l/kf] / l/e;{ l/kf] af]nsaf]nsf] cjlw
!# df ;+zf]wg . af]nsaf]nsf] clwstd cjlw @! lbg sfod ul/Psf] 5 . v'nf ahf/ sf/f]af/ ;~rfng ;ldltn] lgwf{/0f u/] adf]lhd x'g]5 .
187.
O=k|f=lgb]{zg g+= lnvtdf :ki6;Fu pNn]v x'g'kg]{ ljifox? lnvtdf :ki6;Fu pNn]v x'g'kg]{ ljifox?
@!÷)&^, a'+bf g+=
!%-s_ sf]  ;DalGwt JolQmsf] gfd, 7]ufgf, ldlt, JolQmsf] 1. ;DalGwt JolQmsf] gfd, 7]ufgf, ldlt, JolQmsf] xsdf
xsdf gful/stf÷kf;kf]6{ gDa/ tyf tLg k':t], gful/stf÷kf;kf]6{ gDa/ tyf tLg k':t],
lnvtdf :ki6;+u 2. Dofb, cjlw, k|of]hg,
pNn]v x'g] ljifox?  Dofb, cjlw, k|of]hg,
3. ;DalGwt JolQmsf] ;DaGwdf a}+s tyf ljQLo ;+:yfåf/f
Dff ;+zf]wg .  ;DalGwt JolQmsf] ;DaGwdf a}+s tyf ljQLo ;gfvt,
;+:yfåf/f ;gfvt, 4. /sd,
 /sd, 5. ;fIfL -Witness_,
67
 ;fIfL -Witness_, 6. x:tfIf/ klxrfg ug]{ k|of]hgsf] nflu ;DalGwt sf/0fLsf] gfd,
 x:tfIf/ klxrfg ug]{ k|of]hgsf] nflu ;DalGwt 7. cGo cfjZos b]lvPsf ljifox? .
sf/0fLsf] gfd,
 cGo cfjZos b]lvPsf ljifox? .
188.
O=k|f=lgb]{zg g+= xfn gePsf] . (= ;+:yfn] ;]km l8kf]lh6 eN6÷ns/sf] ;]jf pknAw u/fpFbf
@!÷)&^, a'+bf g+= u|fxs;+u lnPsf] Security Deposit jfktsf] /sddf ;fwf/0f art
@) df -(_ yk . lgIf]kdf k|bfg ul/g] Aofhb/ k|bfg ug'{ kg]{5 .
189.
O=k|f=lgb]{zg g+= @! #)= ;fd"lxs nufgL sf]if ;~rfng ug{] ;DaGwdf x6fOPsf] .
÷)&^ -#)_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf $(
x6fOPsf] . sf] pkbkmf -!_ sf] v08 -o_ sf] k|of]hgsf nflu
b]xfosf zt{x?sf] cwLgdf /xL o; a}+saf6
Ohfhtkqk|fKt a+}s tyf ljQLo ;+:yfx?n];fd"lxs
nufgL sf]if ;~rfng ug{ ;Sg]] 5g\ .
zt{x?M
-!_ of]hgf Joj:yfkg;Fu ;DalGwt sfo{sf nflu
;xfos sDkgL v8f ug'{kg]{ / To:tf] sDkgL v8f ubf{
x'g uPsf] nufgLnfO{ o; a}+sn] tf]s] cg';f/sf] hf]lvd
ef/ k|bfg ug]{ .
-@_ ljQLo sf/f]af/ ;~rfng ePsf] kfFr jif{ k'/f ePsf]
x'g' kg]{ .
-#_ kl5Nnf] tLg jif{b]lv nuftf/ d'gfkmf u/]sf]x'g'sf
;fy} ;l~rt gf]S;fgLdf /x]sf] x'g gx'g] .
-$_ g]6jy{ wgfTds x'g' kg]{ .
-%_ ;~rfns jf sfo{sf/L k|d'v o; a}+ssf] sf/afxLdf
gk/]sf] / To:tf] sf/jfxLdf k/]sf] eP ;f] km's'jf ePsf]
# jif{ k'u]sf] x'g' kg]{ .
68
190.
O=k|f=lgb]{zg g+= ca pk|fGt g]kfn /fHol:yt a}+ssf zfvf÷sfof{nox?n] g]kfn leqsf a}+s tyf ljQLo ;+:yfsf zfvf÷sfof{non] cfkm";Fu
@!÷)&^, a'+bf g+= cfkm";Fu a9L ePsf] /sd l8kf]lh6 ug{ km08 6«fG;km/ a9L ePsf] /sd l8kf]lh6 ug{ km08 6«fG;km/ ubf{ tyf cfkm"nfO{
#& df ;+zf]wg . ubf{ tyf cfkm"nfO{ /sdsf] cfjZos k/L e'QmfgL lng' /sdsf] cfjZos k/L e'QmfgL lng' kbf{ o; a}+ssf kfos kg]{ jf
kbf{ o; a}+ssf kfos kg]{ jf glhssf sfof{nox? jf glhssf sfof{no jf o; a}+sn] gf]6sf]if /fv]sf cGo a}+ssf kfos
o; a}+sn] gf]6sf]if /fv]sf cGo a}+ssf kfos kg]{ jf kg]{ jf glhssf sfof{nodf dfq To:tf] l8kf]lh6 ug]{ / ;f]xL
glhssf sfof{nox?df dfq To:tf] l8kf]lh6 ug]{ / ;f]xL sfof{noaf6 dfq e'QmfgL lng] sfo{ ug{' kg]{5 . o;} u/L gf]6sf]if
sfof{nox?af6 dfq e'QmfgL lng] sfo{ ug{' kg]{5 . o;} /x]sf a}+s zfvfn] ;d]t cGo a}+s tyf ljQLo ;+:yfsf
u/L gf]6sf]if /x]sf a}+s zfvfx?n] ;d]t cGo a}+ssf zfvf÷sfof{nonfO{ ;/n, ;xh / ;'ne tl/sfaf6 l8kf]lh6 ul/lbg]
zfvf÷sfof{nox?nfO{ ;/n, ;xh / ;'ne tl/sfaf6 / e'QmfgL lbg] ;'ljwf pknAw u/fpg' kg]{5 .
l8kf]lh6 ul/lbg] / e'QmfgL lbg] ;'ljwf pknAw u/fpg' t/ oyf]lrt ;'/Iff Joj:yf u/L s]Gb|Lo sfof{nosf] k"j{ :jLs[lt lnO{
kg]{5 . a}+s tyf ljQLo ;+:yfsf zfvf÷sfof{non] glhsdf /x]sf cfˆg} jf
t/ oyf]lrt ;'/Iff Joj:yf u/L s]b|Lo sfof{nosf] k"j{ cGo a}+s tyf ljQLo ;+:yfsf zfvf÷sfof{no aLr cGt/
:jLs[lt lnO{ a}+ssf zfvf÷sfof{nox?n] glhsdf /x]sf zfvf÷a}+s sf/f]af/ ug{ pko'{Qm Joj:yfn] afwf k'¥ofPsf] dflgg]
cfˆg} jf cGo a}+ssf zfvf÷sfof{nox? aLr cGt/ 5}g .
zfvf÷a}+s sf/f]af/ ug{ pko'{Qm Joj:yfn] afwf
k'¥ofPsf] dflgg] 5}g .
191.
O=k|f=lgb]{zg g+= jfl0fHo a}+sx?n] k|To]s cfly{s jif{sf nflu lgIf]k jfl0fHo a}+sn] k|To]s cfly{s jif{sf nflu lgIf]k bfloTj tyf shf{
@!÷)&^, a'+bf g+= bfloTj tyf shf{ ;fk6 ;lxtsf] jflif{s sfo{of]hgf ;fk6 ;lxtsf] jflif{s sfo{of]hgf ;+rfns ;ldltaf6 :jLs[t u/fO{
$% df ;+zf]wg . ;+rfns ;ldltaf6 :jLs[t u/fO{ x/]s cfly{s jif{sf] x/]s cfly{s jif{sf] ;fpg d;fGtleq o; a}+ssf] a}+s ;''kl/j]If0f
;fpg d;fGtleq o; a}+ssf] a}+s ;''kl/j]If0f ljefu ljefu ;dIf clgjfo{ ?kdf k]z ug''{kg]{ 5 . ;fy}, pQm sfo{of]hgf
;dIf clgjfo{ ?kdf k]z ug''{kg]{ 5 . ;fy}, pQm sfof{Gjogsf] cg'udgsf ;DaGwdf ;DjlwGt a}+s tyf ljQLo
sfo{of]hgf sfof{Gjogsf] cg'udgsf ;DaGwdf ;+:yfsf] ;+rfns ;ldltn] qodf; ;dfKt ePsf] $% lbg leq o;
;DjlwGt a}+s tyf ljQLo ;+:yfsf] ;+rfns ;ldltn] a}+ssf] a}+s ;'kl/j]If0fdf k]z ug{'kg]{ 5 . o; a}+saf6 jfl0fHo
qodf; ;dfKt ePsf] !% lbg leq o; a}+ssf] a}+s a}+ssf] ;'kl/j]If0fsf qmddf ;f] sfo{of]hgfnfO{ ;DalGwt a}+ssf]
;'kl/j]If0fdf k]z ug{'kg]{ 5 . o; a}+saf6 jfl0fHo cg''udgsf] cfwf/sf] ?kdf lnOg]5 .
a}+sx?sf] ;'kl/j]If0fsf qmddf ;f] sfo{of]hgfnfO{
;DalGwt a}+ssf] cg''udgsf] cfwf/sf] ?kdf lnOg]5 .
69
192.
O=k|f=lgb]{zg g+= ;]km l8kf]lh6 eN6 ;~rfng ug'{ cufj} ;'/Iffsf] nflu ;]km l8kf]lh6 eN6 ;~rfng ug'{ cufj} ;'/Iffsf] nflu CCTV
@!÷)&^ sf] a'Fbf g++ CCTV h8fg x'g'kg]{ ;fy} cnfd{ k4lt (Alarm h8fg x'g'kg]{ ;fy} cnfd{ k4lt (Fire and Smoke Detection
-@)_sf] pka'Fbf ^ System)sf] Joj:yf u/L ;f] cnfd{ k4ltaf6 k|d'v Alarm System) sf] Joj:yf u/L ;f] cnfd{ k4ltaf6 k|d'v ;'/Iff
df ;+zf]wg . ;'/Iff clws[t / ;/sf/L ;'/Iff lgsfo;Dd ;"rgf k|jfx clws[t / ;/sf/L ;'/Iff lgsfo;Dd ;"rgf k|jfx ug{ ;lsg]
ug{ ;lsg] lsl;dsf] Joj:yf clgjfo{ ?kdf x'g'kg]{ . lsl;dsf] Joj:yf clgjfo{ ?kdf x'g'kg]{ .
193.
cg';"lr @!=!,
@!=@, @!=#, @!=$
vf/]h u/L
qmd;+Vof ldnfg .
194.
O=k|f=lgb]{zg g+= Ohfhtkqk|fKt æsÆ ju{sf / /fli6«o :t/sf ævÆ nufgL ;DaGwL Joj:yf ePsf]n] lg= g+= * sf] a'Fbf g+ ( sf] pka'bf
@!÷)&^ sf] a'Fbf ju{sf a}+s tyf ljQLo ;+:yfx?n] cf–cfˆgf] ;~rfns -#_ agfOPsf] .
g+= -@*_ df ;ldltn] tf]s]sf] dfkb08leq /xL Forward, Options,
;+zf]wg . Swap, Futures h:tf ljleGg 8]l/e]l6E;-Derivatives_
pks/0f ;DaGwL sf/f]af/x? ug{ ;Sg] 5g\ .
t/ ljb]zL d'b|f;Fu ;DalGwt 8]l/e]l6E;
sf/f]af/x?sf] xsdf ljb]zL ljlgdo ;DaGwL k|rlnt
sfg'g tyf o; a}+ssf] ljb]zL ljlgdo Joj:yfkg
ljefuaf6 hf/L kl/kqx?sf] cwLgdf /xL ug'{kg]{5 .
195.
O=k|f=lgb]{zg g+= ;kmf gf]6 gLlt sfof{Gjog ;DaGwdfM ;kmf gf]6 gLlt sfof{Gjog ;DaGwdfM
@!÷)&^ sf] a'Fbf !_ a}+s tyf ljQLo ;+:yfx?n] cfk\mgf] ;+:yfdf k|fKt x'g] 1. a+s
} tyf ljQLo ;+:yfn] cfkm\gf] ;+:yfdf k|fKt x'g cfPsf
g+= -$)_ df gf]6x?nfO{ rngrNtLdf k7fpgof]Uo / gf]6nfO{ P=l6=Pd= nufotsf d]zLgx?sf] dfWodaf6
;+zf]wg . rngrNtLdf k7fpg cof]Uo gf]6 5'6\ofpg] kg]{5 . rngrNtLdf k7fpg of]Uo, sfp06/af6 e'QmfgL u/L
rngrNtLdf k7fpgof]Uo gf]6sf] Kofs]6df ;]tf] rngrNtLdf k7fpg of]Uo / rngrNtLdf k7fpg cof]Uo
/Ësf] l:nk / cof]Uo gf]6sf] Kofs]6df /ftf] /+usf] u/L tLg ju{df 5'6\ofpg' kg]{5 .
l:nk dfq k|of]u ug'{kg]{5 . pk/f]Qm b'j} l:nkdf
a}+ssf] gfd, gf]6 uGtL ug]{ sd{rf/Lsf] gfd, ;xL /
70
5fk clgjfo{ ?kdf x'g' kg]{5 . 2. P=l6=Pd= nufotsf d]zLgx?sf] dfWodaf6 rngrNtLdf
@_ gf]6sf] Kofs]6df l:6rsf] k|of]u ug{ kfO{g] 5}g . k7fpg of]Uo gf]6sf] Kofs]6df xl/of] /Ësf] l:nk k|of]u
o;df cfjZostf cg';f/ /j/÷Knfli6s÷k]k/ j}08 ug'{kg]{5 .
k|of]u ug{ ;lsg]5 . ;fy}, gf]6df s]/d]6 gug]{ /
hyfefjL RofTg] sfo{ gug]{÷gu/fpg] Joj:yf 3. sfp06/af6 e'QmfgL u/L rngrNtLdf k7fpg of]Uo
ldnfpg' kg]{5 . gf]6sf] Kofs]6df ;]tf] /Ësf] l:nk k|of]u ug'{kg]{5 .
#_ rngrNtLdf k7fpgof]Uo gf]6 dfq e'QmfgL ug'{kg]{5 .
4. rngrNtLdf k7fpg cof]Uo gf]6sf] Kofs]6df /ftf] /Ësf]
l:nk k|of]u ug'{kg]{5 .
5. a'Fbf g+= @, #, / $ df plNnlvt l:nkx?df a+}s tyf

ljQLo ;+:yfsf] gfd, sfof{no÷zfvfsf] gfd / 5fk, gf]6
uGtL ug]{ sd{rf/Lsf] gfd, sd{rf/L kl/ro gDa/, ;xL /
ldlt ;DaGwL ljj/0f clgjfo{ ?kdf x'g' kb{5 .
6. gf]6df l:6rsf] k|of]u ug'{x'Fb}g . o;df cfjZostfg';f/

/a//Knfli6s/k]k/ a}08 k|of]u ug{
;lsg]5 . ;fy}, gf]6df gn]Vg], s]/d]6 gug]{ / lxkmfht
ug]{÷u/fpg] Joj:yf ldnfpg' kg]{5 .
7. em'lqPsf], dlSsPsf], hn]sf], un]sf], n'nf] ePsf], ls/fn]

vfPsf], kfgLn] leh]sf], 5kfO{ lau|]sf], gf]6df /x]sf cIf/,
c+s, lrq tyf ;'/If0f ljz]iftfx? ga'lemg] jf lalu|g] u/L
/Ë nfu]sf]÷n]lvPsf]÷sf]l/Psf]÷d]l6Psf]÷RofltPsf] jf
k"j{/fhfsf] t:jL/ clÍt ePsf] gf]6nfO{ k'gM lgisfzg
cof]Uo gf]6sf] ?kdf juL{s/0f ug'{kg]{5 / To:tf gf]6nfO{
rngrNtLsf] nflu k7fpg' x'Fb}g .
rngrNtLdf k7fpg cof]Uo gf]6 cfkm\gf] vftf /x]sf] a}+s

71
tyf ljQLo ;+:yfdf -gf]6sf]if jf g]kfn /fi6« a+}sdf kx'Fr

gx'g] ljQLo ;+:yfx?n]_ / cGo a}+s tyf ljQLo ;+:yfn]]
gf]6sf]if jf g]kfn /fi6« a+}sdf g} hDdf ug'{kg]{5 .
8. e'QmfgL ubf{ jf ;6xL ;'ljwf pknAw u/fpFbf dfly
plNnlvt a'Fbf g+= @ / # adf]lhdsf rngrNtLdf k7fpg
of]Uo gf]6 dfq k|of]u u'g{kg]{5 . o;/L e'QmfgL jf ;6xL
ug'{k"j{ gf]6nfO{ lglZrt k|lqmof ckgfO{ hLjf0f' tyf
efO/; /lxt (Disinfect) ug'{kg]{5 .
9. gf]6 /fVg] b/fh, kmlg{r/, eN6, gf]6 cf];f/k;f/ ug]{
;fdu|L ;kmf x'g'kg]{5 . ;fy}, gf]6 e08f/0f ug]{ 9's'6L /
sf/f]af/ ug]{ sIfx?df oyf]lrt k|sfz Pjd\ Exhaust Fan
cflbsf] k|of]u u/L kof{Kt xfjfsf] Joj:yf ePsf] x'g'kg]{5 .
196.
O=k|f=lgb]{zg g+= $!= k|fs[lts k|sf]k nufotsf 36gfx?n] ljQLo k|0ffnLsf] hf]lvd Joj:yfkg ;+u ;DalGwt ePsf]n] lgb]{zg g+= % df ;fl/Psf]
@!÷)&^ sf] a'Fbf - Jofj;flos lg/Gt/tfdf kfg{ ;Sg] k|lts"n c;/nfO{ .
$!_ / -$@_ df Go"gLs/0f ug{ o; a}+saf6 Ohfhtkqk|fKt ;+:yfx?n]
;+zf]wg . Contingency Management Framework tof/ kf/L
nfu" ug'{ kg]{5 .
$@= ;~rfng hf]lvd sd ub}{ u|fxsx?nfO{ a+}lsË ;]jf
k|of]udf ;'/Iffsf] k|Tofe"lt lbnfpg a}+s tyf ljQLo
;+:yfx?n] Chip Based 8]la6, qm]l86, lk|k]8 cflb
sf8{x? dfq hf/L ug'{kg]{5 .
197.
O=k|f=lgb]{zg g+= $&= ;""rgf k|ljlw k|0ffnLsf] n]vfk/LIf0f $&= ;""rgf k|ljlw k|0ffnLsf] n]vfk/LIf0f -SystemAudit_
@!÷)&^ sf] a'Fbf
g+= -$&_ df ljB''tLo dfWodaf6 a}+lsª If]qdf x'g;Sg] ;fOa/ ck/fw -s_ ljB''tLo dfWodaf6 a}+lsª If]qdf x'g;Sg] ;fOa/ ck/fw
;+zf]wg . Go" g
" Ls/0f ub} { ;fOa/ ;' /
' IffnfO{ k| j 4{ g ug{ jfl0fHo Go""gLs/0f ub}{ ;fOa/ ;''/IffnfO{ k|j4{g ug{ Ohfhtkq k|fKt
a}+sx?n] clgjfo{ ?kdf cf=j= @)&%÷&^ b]lv ;""rgf ;+:yfdf gofF k|0ffnLsf] k|of]u ul/Psf] cj:yfdf k|0ffnL k|of]udf
k|ljlw k|0ffnLsf] n]vfk/LIf0f ug'{ kg]{5 . cfPsf] Ps jif{ leq / tTkZrft k|To]s b'O{ jif{df clgjfo{ ?kdf
;""rgf k|ljlw k|0ffnLsf] n]vfk/LIf0f -System Audit_ ug'{
kg]{5 .
72
198.
O=k|f=lgb]{zg g+= xfn gePsf] . sf]le8 !( sf] hf]lvd lgoGq0f Pj+ o; dxfdf/Laf6 cy{tGqdf k/]sf]
@!÷)&^ df a'Fbf k|efjaf6 ljQLo If]qdf k/]sf]÷kg{ ;Sg] c;/ Go"gLs/0f ug{ o; a}+saf6
g+= -%)_ yk u/L hf/L ul/Psf kl/kq tyf ;"rgfx? cg';"lr @!=@ df Pslqt ul{/Psf] 5 .
qmd;+Vof ldnfg.
**
73

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-%_ sf] v08 -!_ df

k|ltj]bg tof/ ug{ rfx]df klxnf] qodf;sf] k|ltj]bg

ljj/0f O=k|f=lgb]{zg g+= $÷)&$ adf]lhd / ;f]

k7fpg g;Sg] cj:Yff ePdf Ohfhtkqk|fKt ;+:yfn] o; ug'{ kg]{5 .

n3'ljQ ljQLo ;+:yfx?df r'Qmf k'FhLsf] a9Ldf !)

v8f ug'{kg]{ / To:tf] sDkgL v8f ubf{ x'g uPsf] nufgLnfO{ o;

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ldlt clws[t b:tvt

ldlt clws[t b:tvt

k|of]hg afx]s Ohfhkqk|fKt a}+s tyf ljQLo ;+:yfsf]

adf]lhdsf] sf/jfxL ul/g] 5 .

-u_ of] lgb]{zg hf/L x'g'k"j{ dfl;s÷qodfl;s÷cfjlws ls:tfdf

æuÆju{sf Ohfhtkqk|fKt a}+s tyfljQLo

cffGtl/s lgoGq0f tyf ;Gt'ngsf] Joj:yf u/L

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sf] qmddf lwtf]kq afF8kmf6 kZrft nufgLstf{n] dfu

laqmL sf/f]af/ /f]Ssf ePsf] Joxf]/fsf] lwtf]kq ljlgdo

;fy}, g]kfn ;/sf/n] ;fdflhs ;'/Iff nufotsf ;/sf/L e'QmfgL

Z+fsf:kb sf/f]af/ k|ltj]bg ljQLo hfgsf/L OsfO{df k]z ug'{kg]{5 .

a'Fbf g+ @), @! yk lg0f{osf] k|ltlnlk .

@ u|fxs klxrfg  klxnf] k6ssf

lgnDjg jf vf/]h ug]{ sf/afxL ug]{ .

klxrfg x'g ufDeLo{tf cg';f/ yk x'g g;s]df ufDeLo{tf cg';f/ yk

gu/]df  t];|f] k6sb]lv ?= cg';f/ ?= % s/f]8;Dd

gu/]df  bf];|f] k6ssf nfv jf ufDeLo{/tf

@)&#÷&$ sf] afXo n]vfk/LIf0f u/L ljQLo ljj/0f

5. a'Fbf g+= @, #, / $ df plNnlvt l:nkx?df a+}s tyf

6. gf]6df l:6rsf] k|of]u ug'{x'Fb}g . o;df cfjZostfg';f/

7. em'lqPsf], dlSsPsf], hn]sf], un]sf], n'nf] ePsf], ls/fn]

rngrNtLdf k7fpg cof]Uo gf]6 cfkm\gf] vftf /x]sf] a}+s

tyf ljQLo ;+:yfdf -gf]6sf]if jf g]kfn /fi6« a+}sdf kx'Fr

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