]8 ]6n; lnld6nepalstock.com.np/uploads/files/company/ccaa1822ca...jflif{s k |ltj ]bg...

jflif{s k|ltj]bg @)&$÷&%

tf/fufp“ l/h]G;L xf]6N; lnld6]8 tf/fufp“ l/h]G;L xf]6N; lnld6]8

ljifo ;"rL

ljifox? k[i7 g+=

!= k|f]S;L kmf/d u

@= @@ cf}+ jflif{s ;fwf/0f ;ef ;DaGwL ;"rgf ª

#= ;~rfns ;ldltsf] tkm{af6 cWoIfHo"sf] jflif{s k|ltj]bg !

$= n]vfk/LIfssf] k|ltj]bg !&

%= jf;nft !(

^= gfkmf gf]S;fg lx;fa @)

&= gub k|jfx ljj/0f @!

*= OlSj6Ldf ePsf] kl/jt{gsf] ljj/0f @#

(= cg';"lrx? @(

!)= k|d'v n]vf gLltx? tyf n]vf ;DaGwL l6Kk0fLx? #^

!!= gf]6 %$

s


tf/fufp“ l/h]G;L xf]6N; lnld6]8tf/fufp“ l/h]G;L xf]6N; lnld6]8

;~rfns ;ldlt

>L /fw]Zofd ;/fkm >L c?0f s'df/ ;/fkm >L ;'/]znfn >]i7 >L tf/fufpF ljsf; ;ldlt– -! hgf k|ltlglw xfn dgf]gog gePsf]_

>LdtL sdnf b]jL >]i7 >L pd]z ;/fkm >L /fh]znfn >]i7 >L j?0f ;/fkm >L OGb|k|;fb /fhe08f/L >L >LjT; zdz]/ /f0ff >LdtL lbhf >]i7

sDkgL ;lrj

>L /d0f s'df/ s0f{ clwjQmf

k|d'v ljQLo clws[t

>L /fgL a+u

n]vfk/LIfs

>L ;'Gb/dfg >]i7 ;'Gb/ P08 sDkgL

/lhi68{ clkm;M

lh=lk=cf]= aS; (^)(, af}4, sf7df08f}, g]kfn . kmf]gM )!–%!&!@#$÷$@!&!@# km\ofS;M )!–%!&*#&( Email: [email protected]

Website: www.taragaon.com

v



>L ;~rfns ;ldlttf/fufpF l/h]G;L xf]6N; lnld6]8sf=d=g=kf j=g= ^, jf}4, sf7df08f} .

ljifoM k|ltlglw lgo'Qm u/]sf] af/] .dxf]bo,=====================lhNnf======================dxfgu/kflnsf÷gu/kflnsf÷ufpkflnsf, j8f g+= ====== a:g] d÷xfdL==========================n] To; sDkgLsf] z]o/wgLsf] x}l;otn] ;Dat @)&^ ;fn h]i7 @$ ut] z'qmjf/sf lbg x'g] @@cf}+ jflif{s ;fwf/0f ;efdf d÷xfdL :jo+ pkl:yt eO{ 5nkmn tyf lg0f{odf ;xefuL x'g g;Sg] ePsf]n] pQm ;efdf d]/f]÷xfd|f] tkm{af6 efu lng tyf dtbfg ug{sf] nflu ===========lhNnf============dxfgu/kflnsf÷gu/kflnsf÷ufpkflnsf, j8f g+= ====== a:g] >L ============== z]o/ k|df0f kq g+=÷lxtu|fxL vftf g+= ===================nfO{ d]/f] xfd|f] k|ltlglw dgf]gLt ul/ k7fPsf] 5'÷5f}+ .k|ltlglw lgo'Qm ePsf] JolQmsf] gfdM— lgj]bssf] b:tvtMb:tvt gd'gfM– gfdMz]o/ k|df0fkq÷z]o/wgL kl/ro g+=M– 7]ufgfM

z]o/wgL kl/ro g+=M z]o/ k|df0fkq g+=M z]o/ ;+VofM ldltM

b|i6Jo M !_ of] lgj]bg ;fwf/0f ;ef x'g'eGbf sDtLdf $* 306f cufj} sDkgLsf] /lhi68{ sfof{nodf k]z ul/;Sg' kg]{5 .

tf/fufp“ l/h]G;L xf]6N; lnld6]8-@@ cf}+ jflif{s ;fwf/0f ;efdf_

k|j]z—kqlxtu|flx vftf (BOID) g+= Mz]o/ k|df0fkq g+ M z]o/ ;+Vof M z]o/wgLsf] gfd M ==========================================z]o/wgLsf] x:tfIf/ -;xL_M ==============================

tf/fufpF l/h]G;L xf]6N; lnld6]8sf] ;+Dat @)&^ ;fn h]i7 @$ ut] z'qmjf/sf lbg @@cf}+ jflif{s jflif{s ;fwf/0f ;efdf pkl:yt x'g hf/L ul/Psf] k|j]z kq . b|i6JoM !_ z]o/wgLx? cfkm}+n] dfly pNn]lvt vfnL 7fpFx?df ;Dk"0f{ ljj/0f eg'{ x'g cg'/f]w 5 . @_ ;ef sIfdf k|j]z ug{ of] k|j]z—kq clgjfo{ ?kdf k|:t't ug'{ kg]{5 . cGoyf ;efdf k|j]z ug{ kfOg] 5}g .

k|f]S;L kmf/d

====================sDkgL ;lrj

lxtu|fxL vftf g+=

DP ID Benefi cial Owner ID

u



#



@@ cf}+ jflif{s ;fwf/0f ;ef ;DaGwL ;"rgf

o; tf/fufpF l/h]G;L xf]6N; lnld6]8sf] ldlt @)&% kmfu'g @! ut] -tbg';f/ % dfr{ @)!(_ sf lbg a;]sf] ;~rfns ;ldltsf] a}7ssf] lg0f{o cg';f/ o; sDkgLsf] @@cf}+ jflif{s ;fwf/0f ;ef lgDglnlvt ldlt, ;do / :yfgdf lgDg ljifox? pk/ 5nkmn tyf lg0f{o ug{ a:g] ePsf] x'+bf ;Dk"0f{ z]o/wgL dxfg'efjx?sf] pkl:yltsf nflu of] ;"rgf k|sflzt ul/Psf] 5 .

!= ;ef x'g] ldlt, ;do / :yfgM ldlt M @)&^ h]i7 @$ ut] z'qmjf/ -tbg';f/ & h'g @)!(_ . ;do M laxfg !!=)) ah] . :yfg M g]kfn k|1f k|lti7fg, sdnfbL, sf7df08f} .

@= 5nkmn tyf lg0f{osf] nflu lgwf{l/t ljifo ;"rLx?M

s_ ;fdfGo k|:tfj!_ cfly{s jif{ @)&$.)&% -@)!&.)!*_ sf] ;~rfns ;ldltsf] @@cf}+ jflif{s k|ltj]bg pk/ 5nkmn

u/L kfl/t ug]{ .@_ n]vfk/LIfssf] k|ltj]bg ;lxtsf] n]vfkl/If0f ul/Psf] cfly{s jif{ @)&$.)&% -@)!&.)!*_ sf]

jf;nft, gfkmf gf]S;fg lx;fa / gub k|jfx ljj/0fx? :jLs[t ug]{ .#_ ;d"x ævÆ / :jtGq tkm{ k|ltlglwTj ug'{ x'g] ;~rfnsx?sf] lgo'lQm cg'df]bg u/L cfufdL rf/

jif{sf] nflu k"gM lgo'Qm ug]{ .$_ sDkgLsf] n]vfkl/If0f ;ldltn] l;kmfl/; u/] adf]lhd cfly{s jif{ @)&%.)&^ -@)!*.)!(_ sf]

nflu n]vfkl/Ifssf] lgo'lQm ug]{ tyf lghsf] kfl/>lds lgwf{/0f ug]{ . jt{dfg n]vfkl/Ifs >L ;'Gb/ P08 sDkgLsf >L ;'Gb/dfg >]i7 k'gMlgo'Qm x'g ;Sg' x'g]5 .

%_ sDkgLsf] ldlt @)&%.)(.@$ tbg';f/ )* hgj/L @)!( sf] ;~rfns ;ldltn] k|:tfj u/] adf]lhd sDkgLsf z]o/wgLx?nfO{ !@=^#! k|ltzt -s/ ;d]t_ gub nfef+z k|bfg ug]{ k|:tfj kfl/t ug]{ .

v_ ljljw ;~rfns ;ldltsf] cf1fn] sDkgL ;lrj /d0f s'df/ s0f{b|i6JoMsDkgLsf] @@cf}+ jflif{s ;fwf/0f ;efsf] k|of]hgsf] nflu ldlt @)&^.)@.)# ut] b]lv @)&^.)@.@$ tbg';f/ -!& d] @)!( b]lv )& h'g @)!(_ ut];Dd sDkgLsf] z]o/ bflvnf vf/]h ug]{ sfo{ aGb /xg] 5 . g]kfn :6s PS;r]~h lnld6]8df ldlt @)&^.)@.)@ ut] ;Dd lgodfg';f/ sf/f]jf/ eO{ o; sDkgLdf @)&^.)@.)( ut];Dd bflvnf vf/]hsf nflu k|fKt x'g cfPsf z]o/wgL dxfg'efjx?nfO{ o; ;fwf/0f ;efsf] k|of]hgsf] nflu z]o/wgL sfod ul/g]5 .

ª



@@ cf}+ jflif{s ;fwf/0f ;ef ;DaGwL ;fdfGo hfgsf/L

!_ sDkgLsf] ;efdf pkl:yt x'g] z]o/wgL dxfg'efjx?n] k|j]z kq k"0f{ ?kdf e/]/ jf cfkm\gf] s'g} ;Ssn cflwsf/Ls kl/ro v'Ng] k|df0f ;lxt jf z]o/ k|df0f kqsf] k|ltlnlk jf sDkgLsf] z]o/ cef}ltsLs/0f ul/;s]sf z]o/wgL dxfg'efjx?sf] xsdf lxtu|fxL kl/ro kq g+= ;fydf lnO{ cfpg'x'g cg'/f]w 5 . k|ltlgwL lgo'lQm ug]{ JolQm sDkgL jf ;+ul7t ;+:yf ePdf To:tf] sDkgL tyf ;:yfsf] 5fk ;lxt clwsf/ k|fKt JolQmsf] b:tvt u/]sf] kq ;lxt pkl:yt x'g' kg]{5 .

@_ ;efdf efu lng cfpg' x'g] ;a} z]o/wgL dxfg'efjx? Jff lghsf k|ltlgwLx?n] ;ef x'g] :yfgdf /x]sf] z]o/wgL xflh/L k'l:tsfdf b:tvt ug'{ kg]{ 5 . pQm xflh/L k'l:tsf ljxfg !)=)) ah] b]lv ;ef ;DkGg geP;Dd v'Nnf /xg]5 .

#_ gfafns jf ljlIfKt z]o/wgLsf] tkm{af6 sDkgLsf] z]o/ nut lstfadf ;+/Ifssf] ?kdf pNn]v ePsf JolQmn] ;efdf efu lng ;Sg'x'g]5 .

$_ ;efdf efu lngsf] lgldQ k|ltlgwL lgo'Qm ug{sf] nflu z]o/wgL dxfg'efjx?n] sDkgLsf] sfod csf]{ z]o/wgLnfO{ k|ltlgwL -k|f]S;L_ lgo'Qm u/L ;f] k|ltlgwL lgo'Qm kmf/d ;ef z'? x'g' eGbf $* 306f klxnf sDkgLsf] /lhi6«8{ sfof{no, jf}4, sf7df08f}df btf{ u/L ;Sg' kg]{5 . gfafns z]o/wgLsf] k|ltlglwsf] xsdf sDkgLsf] z]o/ nut lstfjdf ;+/Ifssf] ?kdf gfd btf{ ePsf] JolQmn] dfq k|ltlglw tf]Sg ;Sg] 5 . k|ltlgwL lgo'Qm ul/;Sg' ePsf z]o/wgL dxfg'efjx? cfkm} ;efdf pkl:yt ePdf cfkm'n] lgo'Qm u/]sf] k|ltlgwLn] xflh/L k'l:tsfdf b:tvt u/]sf] eP ;f] k|f]S;L :jtM ab/ x'g]5 .

%_ ;+o'Qm ?kdf z]o/ vl/b ul/Psf] cj:yfdf z]o/wgL nut lstfadf klxnf] gfd pNn]v ePsf] JolQmn] dfq efu lng ;Sg]5 . t/ k|ltlglw sfod ug'{ kg]{ cj:yfdf b'j} hgfn] ;j{ ;Ddtaf6 sDkgLdf sfod csf]{ z]o/wgLnfO{ ;xL5fk ul/ lgo'Qm u/]sf] k|ltlglwn] dfq ;efdf efu lng kfpg]5g .

^_ k|ltlglw lgo'Qm ug'{ ePsf] z]o/wgLx?sf] lgj]bgdf ePsf] b:tvt sDkgLsf] z]o/sf] clen]vdf /x]sf] b:tvt;Fu ldNg' kg]{5 .

&_ z]o/wgL dxfg'efjx?n] JoQm u/]sf] dGtJo jf k|Zgx?sf] ;DaGwdf ;~rfns ;ldltsf] tkm{af6 ;fd'lxs ?kn] jf ;~rfns ;ldltsf cWoIf jf cWoIfn] tf]s]sf] JolQmn] pQ/ lbg ;Sg'x'g]5 .

*_ z]o/wgL dxfg'efjx?nfO{ 5nkmnsf] ljifo dWo] ljljw zLif{s cGtu{t s'g} ljifo pk/ 5nkmn ug{ rfxg' ePdf ;DalGwt ljifo v'nfO{ jflif{s ;fwf/0f ;ef x'g'eGbf & -;ft_ lbg cufj} @)&^.)@.!& ut] ;Dd sDkgL ;lrj dfkm{t o; sDkgLsf cWoIfHo"sf gfddf lnlvt hfgsf/L lbg' kg]{5 .

(_ ;efsf] ;'/Iffsf sf/0f ;fwf/0f ;efdf pkl:yt x'g'x'g] z]o/wgL dxfg'efjx?nfO{ emf]nf÷Aofu cflb gNofpg' x'g cg'/f]w ul/G5 . ;fy} ;ef :yndf /x]sf ;'/IffsdL{n] cfjZos b]v]df ;'/Iff hfFr ug{ ;Sg] ePsf] xF'+bf ;'/Iff hfFrdf ;xof]u ul/lbgsf] lgldQ ;d:t z]o/wgL dxfg'efjx?nfO{ cg'/f]w ul/G5 .

!)_ ldlt @)&^.)@.)# ut] b]lv @)&^.)@.@$ tbg';f/ -!& d] @)!( b]lv )& h'g @)!(_ ut] ;Dd sDkgLsf] z]o/ bf=vf= -bflvnf vf/]h_ ug]{ sfo{ aGb /xg] 5 . g]kfn :6s PS;r]~h lnld6]8df ldlt @)&^.)@.)@ut] ;Dd lgodfg';f/ sf/f]jf/ eO{ o; sDkgLdf @)&^.)@.)( ut] ;Dd bflvnf vf/]hsf nflu k|fKt x'g cfPsf z]o/wgL dxfg'efjx?nfO{ o; ;fwf/0f ;efsf] k|of]hgsf] nflu z]o/wgL sfod ul/g]5 .

!!_ z]o/wgL dxfg'efjx?nfO{ sDkgLsf] @@cf}+ jflif{s ;fwf/0f ;ef ;DaGwL yk hfgsf/L cfjZos k/]df sDkgLsf] /lhi6«8{ sfof{no af}4, sf7df08f}df sfof{no ;do leq cfO{tjf/ b]lv z'qmjf/ ;Dd laxfg !)=)) ah] b]lv lbp;f] #=)) ;Dd -lbp;f] ! b]lv @ ah] afx]s_ ;Dks{ /fVg x'g cg'/f]w 5 .

!@_ @@cf}+ jflif{s ;fwf/0f ;efsf] ;"rgf ;lxtsf] @)&$÷)&% sf] jflif{s k|ltj]bg o; sDkgLsf] j]j;fO{6 http://taragaon.com df x]g{ ;lsg]5 .

r

jflif{s k|ltj]bg @)&$÷&% 1


;~rfns ;ldltsf] tkm{af6 cWoIfHo"sf] k|ltj]bg

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

tf/fufpF l/h]G;L xf]6N; lnld6]8sf] @@ cf}++ jflif{s ;fwf/0f ;efdf oxfFx?sf] phf{jfg pkl:ytLnfO{ gdg ub}{ ;Dk"0f{ ;a}df ;~rfns ;ldltsf] tkm{af6 :jfut ug{ kfpFbf ckf/ xif{sf] cg'e'tL ul/ /x]sf 5f}+ . oxfFx?af6 k|fKt ;Nnfx ;'emfj / dfu{bz{gdf ;~rflnt o; sDkgLn] o; jif{ klg pknlAwk"0f{ Joj;flos glthf xfl;n ug{ ;Ifd ePsf] cjut u/fpb} oxfFx?sf] ljZjf; / ;xof]u lg/Gt/ eO{ /x]df sDkgLn] cfufdL lbg tyf jif{x?df yk phf{lzn bQlrQ eO{ d'n'ssf] ko{6g ljsf;sf] kof{osf] ?kdf sDkgLnfO{ :yflkt ug{ ;lsg] elg /xbf cltlzof]lSt gx'g] lgj]lbt eO ;~rfns ;ldltsf] tkm{af6 oxfFx? ;dIf @)&% cfiff9 d;fGt;Ddsf] sDkgLsf] jf;nft, gfkmf gf]S;fg lx;fa, gub k|jfx ljj/0f, ;~rfns ;ldltsf] jflif{s k|ltj]bg nufot n]vfk/LIfssf] k|ltj]bg :jLs[ltsf] nflu k]z ub{}, sDkgLn] k|ltj]lbt cfly{s jif{df k|fKt u/]sf] pknlAw tyf sfo{gLlt / cfufdL jif{df ul/g] sfo{ of]hgfx? k|:t't ub{5' .

k|:t't jflif{s k|ltj]bg sDkgL P]g, @)^# / g]kfn ljQLo k|ltj]bg dfg (Nepal Financial Reporting Standard, NFRS) nufot cGo k|rlnt sfg"g cg';f/ tof/ kfl/Psf] xf] .

s_ ljut jif{sf] sf/f]af/sf] l;+xfjnf]sg M

o; sDkgLsf] cf=j= @)&$.)&% / @)&#÷)&$ sf] sf/f]af/sf] t'ngfTds ljj/0f lgDgfg';f/ /x]sf] 5 M

-?=s/f]8df_

ljj/0fcf=j=

@)&$÷)&%cf=j=

@)&#÷)&$km/s -/sd_

km/s-k|ltzt_

sf]7f ljqmLjf6 cfDbfgL &%=*# &@=($ @=*( #=(^vfB tyf k]o kbfy{ ljqmLjf6 cfDbfgL %)=*! $*=^! @=@) $=%#sf/f]af/af6 cfDbfgL !@^=^$ !@!=%% %=)( $=!(cGo cfDbfgL @)=#& @!=$) -!=)#_ -$=*!_hDdf cfDbfgL !$&=)! !$@=(% $=)^ @=*$Go'gM ;+rfng vr{ tyf ;+rfngsf] cGo nfut $*=)) $*=)$ -)=)$_ -)=)*_Go'gM sd{rf/L vr{ #@=$$ @*=%( #=*% !#=$&Go'gM k|zf;lgs vr{ *=^* (=)# -)=#%_ -#=**_Go'gM ljlqm k|j4{g vr{ %=%$ %=@$ )=#) %=&#;~rfng d"gfkmf %@=#% %@=)% )=#) )=%*Go'gM x|f; s§L !@=@& !!=^$ )=^# %=$!Go'gM cfjf;sf] Joj:yf @=)^ -@=)^_ -!))=))_Go'gM sd{rf/Lsf] af]g; #=^) #=%& )=)# )=*$Go'gM ljlgdo kl/jt{gdf gfkmf÷-gf]S;fgL_ )=&@ -!=#&_ @=)( -!%@=%%_s/ klxn]sf] v"b gfkmf #%=&^ #^=!% -)=#(_ -!=)*_Go'gM rfn" s/ (=^! (=@^ )=#% #=&*hf]8M :yug s/ !=( !=(^ -)=)!_ -)=%!_

v"b gfkmf @*=!) @*=*% -)=&%_ -@=^)_

jflif{s k|ltj]bg @)&$÷&%2


l;+xfjnf]sgsf] ;'rsfÍjf6 o; jif{ Joj;fojf6 k|fKt cfodf @=*$ k|ltztn] a[l4 eO{ ? !$# s/f]8af6 a9]/ ?= !$& s/f]8 k'u]sf] 5 . tyfkL gfkmf @=^) k|ltztn] 36]/ ?= @*=*% af6 ? @*=!) s/f]8df em/]sf] 5 h:sf] k|d'v sf/0fdf gofF >d P]g nfu' kZrft sDkgLn] )# ;]K6]Da/ @)!& ;Ddsf] pkbfg jfktsf] sd Joj:yf ePsf] /sd ?= $=^# s/f]8 o; jif{df vr{ n]lvg' /x]sf] 5 eg] o;} jif{ b]lv sDkgLn] g]kfn ljlQo k|ltj]bgdfg (NFRS) sf] First Time Adoption ubf{ kl5Nnf] cfly{s jif{sf] ljlQo ljj/0fnfO{ Local GAAP af6 kl/jt{g u/L NFRS cg';f/ tof/ kfg'{ klg /x]sf] 5 eGg] s'/f hfgsf/L u/fpb} l:y/ /fhgLlt / ;xof]uL ;/sf/L gLltsf] sf/0f cfufdL lbgdf cfzfoltt Joj;flos nIo k|fKt ug]{df xfdL ljZj:t /x]sf] 5f} .

k'/:sf/ tyf ;DdfgM

Joj;fosf] d'Vo pb]Zo d'gfkmf ug'{ g} x'G5 t/ sfo{z}ln / sfo{ Ifdtfn] ubf{ ;dfg Joj;fo k|ltikwL{ ahf/df k[ys klxrfg agfpg ;Ifd x'G5 . ox+fx? ;a}sf] ljZjf; / s'zn Joj:yfkgn] ubf{ o; ;ldIff jif{df klg sDkgLn] cfkm\gf] km/s cl:tTj sfod /fVg ;kmn eO{ ljleGg k'/:sf/ / ;Ddfgn] ;Ddflgt P+j k'/:s[t ePsf] Joxf]/f oxf+x?nfO{ cjut u/fpbf cl;d xif{sf] cg'e'lt ul//x]sf] 5' . o; tf/fufpF l/h]G;L xf]6]nn] ;ldIff jif{df lgDglnlvt k'/:sf/ k|fKt u/]sf] tYo cjut u/fpg kfpFbf xfdL lgs} g} uf}/jflGjt ePsf 5f} .

!_ ko{6g If]qdf cf=j= @)&#÷&$ df ;jf{lws s/ bflvnf ug]{ xf]6n ;Ddfgkq

@_ 2018 Star Partners Award by Make MyTrip Ltd

#_ 2018 Nepal’s Leading Hotel by World Travel Award

$_ 2018 Asia’s Best Employer Brand Award by World HRD Congress

%_ 2018 Hall of Fame by Tripadvisor.com

^_ 2018 Loved by Guests Award by Hotels.com

Nepal’s Leading Hotel k'/:sf/ cf=j= @)&@.)&# b]lv nuftf/ ?kdf kfpb} cfPsf] / cf=j= @)&$.)&% df klg pSt k'/:sf/ k'gM kfPsf] cjut u/fpg kfpbf xfdL xlif{t ePsf 5f} . o; xf]6nnfO{ World Travel Award åf/f Nepal’s Leading Hotel 2018, World HRD Congress åf/f Asia’s Best Employer Brand Award 2018 nufot ^ j6f laleGg lawfaf6 ;Ddflgt ul/Psf]df xfdL Hofb} v'zL ePsf 5f}+ .



pTs[i6 s/bftf ;ftf} /fli6«o s/ lbj;, @)&%

;jf{lws s/ blvnf ug]{ xf]6n ;Ddfgkq

sDkgLn] g]kfn ;/sf/, cy{ dGqfno cGtu{t cfGtl/s /fhZj ljefuaf6 ut @)&% d+l;/ )! ut] cfly{s jif{ @)&#.)&$ df ko{6g Joj;fo dWo] ;a} eGbf al9 s/ blvnf u/]sf]df ;ftf}+ /fli6«o s/ lbj; @)&% sf] cj;/df cfof]lht ;df/f]xdf dfglgo cy{dGqL >L o'j/fh vltj8fHo"af6 sb/ :j?k ;Ddfg kq k|fKt u/]sf] hfgsf/L u/fpg kfpbf xfdLnfO{ cToGt v'zL nfu]sf] 5 .

sDkgLn] k|bfg u/]sf] ;]jfsf] pRr d"Nofª\sg u/] jfkt pQm k'/:sf/x? kfpbf sDkgLsf] Joj;fosf] j[l4 x'gsf ;fy} xfd|f] xf};nf j[l4 ;d]t ePsf] hfgsf/L u/fpb5f} . sDkgL k'/:s[t / ;DDfflgt x'g'df s]an ;~rfnssf] dfq geO{ l;Ëf] xf]6n Joj:yfkg, sd{rf/L, z]o/wgL dxfg'efjx?, z'elrGts tyf xfdLnfO{ k|ToIf jf k/f]If ?kdf ;fy ;xof]u u/L ;Nnfx ;'emfj lbg] ;Dk"0f{sf] cys k|of;sf] sf/0f ;Dej ePsf] x'gfn] ;f] sf] >]o d ;Dk"0f{df ck{0f ug{ rfxG5' .

sDkgLsf] ut # cfly{s jif{sf] cSo"k]G;L (Occupancy) / sf]7fsf] cf};t b/ (Average Room Rate) lgDg cg';f/ /x]sf] 5M

ljj/0f cf=j= @)&$÷&% cf=j= @)&#.)&$ cf=j= @)&@.)&#

cSo"k]G;L (Occupancy) k|ltzt &)Ü ^(Ü %&Ü

sf]7fsf] cf};t b/ (Average Room Rate) ARR !!,#$@ !),(() !),$*%

o; xf]6nsf] ut jif{sf] cSo"k]G;L ̂ (Ü / cf};t sf]7f ef8f b/ ?=!),(() /x]sf] df o; xf]6nsf] o; cf=j=df cSo"k]G;L &)Ü / cf};t sf]7f ef8f b/ ?=!!,#$@ /x]sf] s'/f cjut u/fpg rfxG5f}+ .



cfly{s jif{ @)^(.)&) b]lv @)&$.)&% ;Ddsf] o; xf]6nsf] s'n cfDbfgL, v'b gfkmf, If]qut cfDbfgL, cSo"k]G;L b/, lzif{s cg';f/ s'n vr{sf] ljj/0f / ;~rfng gfkmfsf] l:ylt lgDg lrqaf6 k|i6 x'g] Joxf]/f cg'/f]w ug{ rfxG5' .

s'n cfDbfgL

If]qut cfDbfgL

v'b gfkmf

cSo"k]G;L b/

;~rfng gfkmflzif{s cg';f/ s"n vr{sf] ljj/0f

)@)$)^)*)!))!@)!$)!^)

!)*!@%

!!(!!&

!$# !$&

@)^(–&)@)&)–&!@)&!–&@ @)&@–&# @)&#–&$ @)&$–&%jif{x¿

¿= s/f]8d

f

)@)^(–&) @)&)–&! @)&!–&@ @)&@–&# @)&#–&$ @)&$–&%

@)#)$)%)

!)

^)

&)*)

%(=($

#%=*#

!@=^^ !)=*@

$!=*&

&@=!^&=@

$#=^

%&=@^

#*=(

&@=($

$*=^!

&%=*#

%)=*!

*=@ !)=(

@!=$ @)=#&

jif{x¿sf]7f vfB tyf k]o kbfy{ cGo

¿= s/f]8d

f

)

@)#)$)%)

!)

^)&)*)

)

!)

!%

@)

%

@%

#)

#%

)

@)

#)

$)

%)

!)

^)

@)^(–&) @)&)–&! @)&!–&@ @)&@–&# @)&#–&$ @)&$–&%

@)^(–&) @)&)–&! @)&!–&@ @)&@–&# @)&#–&$@)&$–&%

¿= s/f]8d

f

!^=^#

@!=@%

!^=@@!#=^&

@*=*%@*=!

@)^(–&) @)&)–&! @)&!–&@ @)&@–&# @)&#–&$ @)&$–&%

jif{x¿

jif{x¿

k|ltz

t¿= s/f]8d

f

^%&#

^&%&

^( &)

jif{x¿

#(=@*$@=#&

#&=&!

##=)&

%@=)% %@=#%ljQLo vr{÷-cfDbfgL_, @=^^

s/, (=^!vfB tyf k]o kbfy{ vr{,

!@=&(

;+rfng vr{ tyf ;+rfngsf] cGo nfut, @^=&#

sd{rf/L vr{, #^=)$

ljB't tyf OGwg vr{, *=$&

k|zf;lgs vr{, ^=&@

ljqmL k|j4{g vr{, %=%$

x|f; s§L, !@=@&

¿= s/f]8df



v_ /fli6«o tyf cGt/f{li6«o kl/l:yltaf6 k/]sf] c;/ M

s'g} klg /fi6«sf] cfly{s ljsf;sf] dxTjk'0f{ >f]t ko{6g Joj;fonfO{ /fli6«o P+j cGt/f{li6«o ahf/n] k|ToIf ?kdf k|efljt kfl//x]]sf] x'G5 . /fhlglts l:y/tfn] d'n'sdf ko{6s cfudgdf t'ngfTds ?kdf j[l4 e}/x]sf] ePtfklg k|fs[lts ;f}Gbo{, ;+:s[lt / ;Dkbfsf] wgL xfd|f] d'n's ;8s, k'n h:tf cTofjZos k'jf{wf/sf] cefjdf ck]lIft kl/0ffd k|fKt ug{ ;s]sf] 5}g . k|fs[lts >f]t tyf ;Dkbfsf] wgL b]z g]kfndf ko{6g Joj;fosf] ckf/ ;DefJotf /x] ePsf] ePtfklg ;8s, /fhdfu{ h:tf k"jf{wf/sf] sldsf] sf/0f ko{6gsf ljleGg uGtAox? cem} c;xh / kx'r r'gf}tLk"0f{ g} /x]sf] 5 . g]kfnsf] Ps dfq lqe'jg cGt/fli6«o ljdfg:ynsf] wfjgdfu{ lh0f{ ePsf]n] xfn dd{t ;+Def/ u/L /x]sf] cj:yfdf /x]sf] 5 . h;sf] sf/0fn] b}lgs ?kdf s/La !) 306f ljdfg:yn aGb /x]sf] x'G5 . o;/L b}lgs !) 306f cGt/fli6«o ljdfg:yn aGb /x]sf] sf/0fn] pQm cjwLdf ko{6sx?sf] cfudgdf sdL cfpg ;Sg] cg'dfg ug{ ;lsG5 . ko{6g Joj;fo g]kfn h:tf] e'k/Lj]i7Lt b]zsf] nflu cfly{s j[l4b/ k|fKt ug{sf] nflu Pp6f dxTjk"0f{ If]q ePsf] x'gfn] ko{6g Joj;fo dfyL psf:gsf] nflu cGt/fli6«o ljdfg:ynnfO{ ;do ;dodf dd{t ;Def/ u/L a9L eGbf a9L cjwLsf] nflu ljdfg:yn rfn" /fVgsf ;fy} n'lDagL cGt/fli6«o ljdfg:yn tyf lghu9 cGt/fli6«o ljdfg:yn rFf8f] eGbf rFf8f] lgdf{0f ;DkGg u/L ;'rf? ug'{ kg]{ b]lvG5 . o;n] g]kfn ;/sf/4f/f 3f]lift @)@) sf] ko{6g jif{nfO{ klg nIo k|fKtL ug{sf] nflu d2t k'of{pg] ck]Iff ug{ ;lsG5 . ljZj ko{6g jhf/ psfnf] nflu/x]sf] a]nfdf e'kl/j]li7t g]kfn cfˆgf] ef}uf]lns Pj+ e"ljljwtfsf] jfjh'b ko{6s leq\ofpg cem} ;+3if{/t /x]sf] 5 . ;+:s[ltnfO{ cy{;Fu hf]l8 /fi6«nfO{ cfly{s ;antf k|bfg ug]{ ;+efJotf ePsf] t/ lgs} g} ;+j]bglzn o; ko{6g Joj;fonfO{ /fli6«o Pa+ cGt/f{li6«o kl/l:yltn] ;xh} k|efljt kfg]{ ePsf] x'gfn] l:y/ ko{6g gLlt cTofjZos /x]sf] 5 . ko{6g nlIft sfo{s|d ;+u;+u} cTofw'lgs ;'ljwf ;DkGg ;+/rgf / k'jf{wf/n] cGt/f{li6«o Joj;flos Pj+ cf}Bf]lus ko{6snfO{ cfs[i6 ug]{ ePsf] x'gfn] cGt/f{li6«o :t/sf] k|bz{gL :yn, ;ef ;]ldgf/ ejg xnsf] k/dfjZostf b]lvG5 . To;tf lgdf{0fdf ;/sf/L :t/jf6 ;xof]usf] vf+rf] v6\ls/x]sf] 5 . hlt w]/} ko{6ssf] ;+Vofdf a[l4 ug{ ;Sof] Tolt g} w]/} /fi6«sf] cfly{s pGgtL x'g] ePsf]n] ko{6g Joj;fo Pj+ If]q tkm{ nufgL a9fO{, ;/sf/L tyf lghL If]qsf] kf/:kl/s ;xof]u / ;xsfo{df ko{6g If]qsf] /0flgtL, sfo{s|d / ultlalw agfO{ ahfl/s/0f ug{ ;Sg] xf] eg] xhf/f} o'jfsf] /f]huf/sf] af6f] v'N5 / ul/jLsf] 5fofFdf k/]sf gful/ssf] hLjg:t/df ;'wf/ Nofpg / ul/jL lgjf/0f ;d]tdf ;xof]u k'¥of{pg] 5 .

tyflk ljleGg ljjfbsf lar klg @ j6f jfO8 a8L ladfg leq\ofpg' ;fy} g]kfnsf] /fhwfgL sf7df08f}nfO{ ljZj kl/lrt 6«fjn ufO8sf] ?kdf /x]sf] nf]gnL Knfg]6sf] j]a;fO6df ljZjsf] kfFrf} 3'Dg nfos :yfgdf 3f]if0ff ul/g'n] g]kfnsf] ko{6g cfjfudgdf ;'wf/ x'g ;Sg] cfzfsf] ls/0f b]vf k/]sf] 5 eg] O{= o"= n] xfn;Dd klg g]kfnsf ladfgx?nfO{ c;'/lIft egL sfnf] ;"lrdf oyfjt /fVg' b'vbfoL x'g'sf] ;fy} ko{6gsf] lasf;df gsf/fTds c;/ kg{ ;Sg] cj:yf x'G5 .

xfn;Dd v]ns'b ko{6gnfO{ gh/Gbfh ul/Psf] ePtf klg g]kfndf lasf; ePsf v]ns'bsf k|ltof]lutf laz]if u/L lqms]6 lnux?af6 klg g]kfndf v]ns'b ko{6gnfO{ cfslz{t ug]{ cj:yf /x]sf] 5 eg] cGo ;fxl;s v]ns'bsf nflu g]kfn ljZj k|l;4 /x]sf] cjut g} 5 .

Kof/fUnfO{l8ªsf ;DefAotf a9\g' csf]{ /fd|f] kIf xf] eg] cem} klg ef}lts ?kdf ko{6ssf] ;'/Iff gx'g' ;fy} ko{6g k|x/Lsf] Go"g b/aGbL /xg' r'gf}tLsf] laifo xf] .



u_ k|ltj]bg tof/ ePsf] ldlt;Dd rfn' jif{sf] pknlAw / eljiodf ug'{ kg]{ s'/fsf] ;DaGwdf ;~rfns ;ldltsf] wf/0ff o; k|sf/ 5g\ M

!= rfn' jif{sf] @)&% r}q !& (March 31, 2019) ut] ;Ddsf] pknlAw M

-?=s/f]8df_

ljj/0f@)&% >fj0f ! b]lv @)&% r}q

!& ;Dd

@)&$ >fj0f ! b]lv @)&$ r}q

!& ;Dd

km/s -/sd_

leGgtf -k|ltzt_

sf]7f ljqmLjf6 cfDbfgL ^)=#* %@=^) &=&( !%

vfB tyf k]o kbfy{ ljqmLjf6 cfDbfgL #(=!# #$=)! %=!! !%

cGo cfDbfgL !^=(@ !#=)( #=*# @(

s"n cfDbfgL !!^=$# ((=&) !^=&# !&

ljqmLsf] nfut -@(=$^_ -@&=)^_ -@=$)_ (

;~rfng, k|zf;lgs tyf ;fwf/0f vr{ -$!=#(_ -#^=!&_ -%=@@_ !$

;~rfng d"gfkmf $%=%* #^=$& (=!! @%

x|f; s§L -(=(@_ -*=(#_ -)=((_ !!

cfos/ tyf af]g; Joj:yf cuf8Lsf] v"b gfkmf #%=^^ @&=%$ *=!@ @(

rfn' jif{ @)&%.@)&^ sf] r}q !& ut] ;Dd xf]6nsf] s'n cfDbfgL ljut jif{sf] ;f]lx cjwL t'ngfdf !&Ü n] j[l4 eO{ ?= !!^=$# s/f]8 k'u]sf] 5 . ;fy} cfos/ tyf af]g; cl3sf] gfkmf @(Ü j[l4 eO{ ?= #%=^^ s/f]8 k'u]sf] s'/f cjut u/fpg rfxG5f}+ .

@= rfn' jif{sf] k|d'v nIo M

sDkgL kl/;/df cGt/f{li6«o :t/sf] ;'ljwf o'Qm Event and Exihibitions Center lgdf{0f ug]{ of]hgf /x]sf] kl/of]hgfsf] gS;f (Drawings Design) tyf nfut ljj/0f cflb tof/ e};s]sf] ePkgL xfn;Dd :jLs[tL k|fKt gePsf] sf/0f pSt of]hgf cw'/} /lx/x]sf] 5 . ljrf/flwg kl/of]hgf rFf8f] eGbf rFf8f] lgdf{0f u/L sfof{Gjogdf Nofpg k|of;/t /x]sf] ePtfkgL k|fljlws sf/0fn] To;nfO{ d"t{?k lbg ;s]sf 5}gf} . o; ;DaGwdf cl3Nnf] cfly{s aif{df klg 5nkmn ePsf] ePtfklg ck]Iffs[t ;kmntf k|fKt ug{ g;lsPsf] tyfkL ;/sf/L l:js[lt lnO{ o; cfly{s jif{df sfo{yfnlg x'g] ljZjf; lbnfpg rfxG5f} . xf]6n If]qdf a9\bf] nufgL P+j k|lt:kwf{sf afjh'b cSo'k]G;L / sf]7fsf] b}lgs cf};t b/nfO{ k|yd :yfgdf sfod /flv, F&B / Spa ;]jfsf] pkof]lutf a9fpg], sDkgLn] xf]6]nnfO{ cGt/f{li6«o:t/sf] agfO{ /fVg a9L/x]sf] k|lt:kwf{df xf]6nnfO{ cem al9 ;'ljwf ;DkGg agfpgsf] nflu /fli6«o tyf cGt/fli6«o ko{6g ;DalGw k|bz{gLx?df Joj;fo k|j4{g lgldQ efu lnO{ ;DefJo u|fxs cfslif{t ul/ jxfFx?nfO{ pRr:tl/o ;]jf ;'lawf k|bfg u/]/ cfDbfgL j[l4 u/L o; sDkgLnfO{ cfly{s ?kdf ;jn agfO{ ;ldIff jif{ h:t} cfˆgf z]o/wgLx?nfO{ nufgLsf] pRrtd k|ltkmn k|bfg ug]{ xfd|f] nIo /x]sf] 5 .



3_ ;+:yfut ;fdflhs pQ/bfloTj M

sDkgLsf] ;+:yfut ;fdflhs pQ/bfloTj (Corporate Social Responsibility) lgjf{x ug]{ qmddf lgDglnlvt sfo{x? u/]sf] s'/f cjut u/fpg rfxG5f}+ M

!= sDkgLn] u}/ gfkmfd'ns ;+u7g Buddhist Child’s Home sf] Monthly Birthday Celebration of]hgf cGtu{t cgfy afnaflnsfx?sf] nflu of]ubfg u/]sf] 5 .

Monthly Birthday Celebration

@= sDkgLn] u}/ gfkmfd'ns ;+u7g Buddhist Child’s Home nfO{ rfdn bfg u/]sf] .



#= cfˆgf] cf7f}+ ljZjAofkL dfl;s ;fd'bflos pQ/bfloTjsf] cj;/df sfe|] lhNnfsf] kfFrvfndf Habitat For Humanity Nepal ;Fu sf] ;xsfo{df e'sDk kLl8tsf] k'glg{df{0fdf ;xof]ufy{ ;xeflutfsf] nflu gub of]ubfg u/]sf] .

$= Hyatt Heroes - 2018 cGtu{t /Qmbfg sfo{qmdsf] cfof]hgf ul/Psf] lyof] h;df %# hgf sd{rf/Lx?n] /Qmbfg ug{ pT;'stf b]vfO{ /Qmbfg ug'{eof] .



%= SOS Village df /x]sf o'jfx?nfO{ @$ xKt] tflnd lbO{Psf] 5 h;df o; sDkgLn] Youth Career Initiative gfds sfo{qmddf pkl:ytL hgfpb} pQm sfo{ ;DkGg u/]sf] 5 .

^= g]kfn ;/sf/åf/f 3f]lift æPs g]kfnL Ps kmnkm"nsf] lj¿jfÆ /f]k0f sfo{qmd cGtu{t o; sDkgLåf/f j[Iff/f]ks sfo{qmd ;DkGg ul/of] .

&= o; xf]6nn] Save Sanitize and Supply sfo{qmd cGtu{t k|of]u ePsf ;fa'gx?sf] ;Íng u/]/ Eco-Soap Bank gfds u}/ ;/sf/L ;+:yfnfO{ k|bfg ul/of] h;n] xf]6ndf k|of]u ePsf ;fa'gx?sf] ;Íng kZrft cfw'lgs ?kdf k'gk|zf]wg u/]/ lasf;f]Gd'v /fi6«df lat/0f ug]{ ub{5 .



ª_ sDkgLsf] cf}Bf]lus tyf Joj;flos ;DaGwM

o; xf]6nsf] ;~rfns ;ldtL, sd{rf/L, sd{rf/L o'lgog, xfdLnfO{ ;fdfg cfk'l{t{ ug]{ cfk'lt{stf{, ;/sf/L sfof{nox?;Fu ;f}xfb{k"0f{ ;DaGw /x]sf] tYo hfgsf/L u/fpg rfxG5f} .

o; xf]6naf6 ;]jfsf] cfzf /fvL kfNg'x'g] u|fxssf] ;Gt'i6L g} xf]6nsf] ;kmntf xf] eGg] d'n l;4Gt /x]sf] x'gfn] u|fxssf] ;jf{lws lxtnfO{ dWogh/ u/LPsf] hfgsf/L u/fpg rfxG5f}+ .

laleGg r/0fdf ;]jfx?df lalawtf NofP/ u|fxssf] ;Gt'li6nfO{ ;b}a pRr :yfgdf /fv]sf] s'/f ljZjf; lbnfpb} gljg k|sf/sf] ;]jf / ;'lawfx? ;lxt o; xf]6nn] cfh u|fxsx?sf] cfjZostf cg';f/sf pRr u'0f:t/Lo ;]jfx? k|bfg ug{ ;Sg] xf]6nsf] ?kdf kl/lrt x'g k'u]sf] 5 . vf]h cg';Gwfgsf] dfWodaf6 xf]6nnfO{ s;/L yk u'0f:t/o'Qm agfpg ;lsG5 ;f] sfo{ tkm{ cufl8 a9L o; cl3 klg cGt/f{li6«o :t/sf] u'0f:t/o'Qm ;]jf ;'lawf k|bfg ul//x]sf] ;uf}/j hfgsf/L u/fpb} o;nfO{ lg/Gt/tf k|bfg ul/g]5 . l56f] 5l/tf] / u|fxsd'vL ;]jf sfod ug{sf] nflu Aoj;flos k|lt:kwf{ / cfk;L lxtsf] l;4fGtnfO{ kfng ul//x]sf]df ;f] lgtLsf] cjnDagnfO{ lg/Gt/tf lbO{ xf]6naf6 k|bfg ul//x]sf] pRr :t/sf] u'0f:t/ o'Qm ;]jf ;'lawf k|bfg ug{sf] nflu xfdL lg/Gt/ k|of;/t /x]g] 5f} .

r_ ;~rfns ;ldltdf ePsf] x]/km]/ / ;f]sf] sf/0fM

sDkgL ;+rfns ;ldltdf ;d"x ævÆ / sDkgL P]g, @)^# sf] bkmf *^-#_ sf] k|of]hgfy{ lgo'Qm x'g' ePsf :jtGq ;+rfnsx?sf] sfof{jlw ;dfKt ePsf]df lghx?nfO{ ;+rfns ;ldltsf] a}7saf6 o; jflif{s ;fwf/0f ;ef ;Ddsf] cjlwsf] nflu lgo'Qm ul/Psf] Joxf]/f cjut u/fpb5f}+ .

5_ sf/f]af/nfO{ c;/ kfg]{ d'Vo s'/fx? M

b]zs} /fhwfgL nufot ;a} efusf] ;8ssf] sf/0fn] e}/x]sf] c;xhtf / /fhdfu{sf] cefjn] o; Joj;fonfO{ ;a}eGbf al9 k|efljt kfl//x]sf] 5 . oBlk at{dfg ;/sf/ ;f] sf] lgdf{0fdf cu|;/ /x]sf] ePtfklg lgdf{0f ult b'|t ug{ ;lsP To;n] o; Joj;fonfO{ k|ToIf ?kdf k|efj kfg]{df xfdL s;}sf] b'O{ dt x'b}g . cem}klg /fhwfgLsf] ljleGg :yfgdf rfn' l:ytLdf /x]sf] ;8s dd{t tyf k"jf{wf/n] ko{6g Joj;fodf gsf/fTds c;/ kf/]sf] b]lvG5 eg] oftfoftsf] l:ylt 7"nf] c8\rgsf] ?kdf sfod} 5 . cfGtl/s ljdfg:ynsf] ef}lts ;+/rgf :t/ lg/fzfhgs x'gfsf ;fy} cfGtl/s p8fgx? ;d]t ljZj;lgo / ;'/lIft aGg ;s]sf 5}gg\ tyf Ps dfq cGt/f{li6«o ljdfg:yn ePsf] / ;f] klg ljZjsf] g/fd|f] ljdfg:ynsf] ;"lrdf kg'{sf ;fy} rfn' l:yltdf /x]sf] ef}lts k"jf{wf/x? ;d]taf6 klg ko{6g If]qdf lg/Gt/ gs/fTds k|efj kfl//x]sf]5 . ;xh oftfoftsf] lasf;sf] nflu Wofgfsif{0f u/L ;f] nfO{ ;'/lIft / pRr :tl/o agfpg' kg]{ cfjZostf /x]sf] 5 . o;sf ;fy} laleGg cGt/f{li6«o sDkgLsf p8fgx?sf] a[l4 u/L ko{6ssf] cfjfudg a9fpg' kg]{ cj:yf 5 .

h_ n]vfk/LIf0f k|ltj]bgdf s'g} s}lkmot pNn]v ePsf] eP ;f] pk/ ;~rfns ;ldltsf] k|ltls|ofM

s'g} s}lkmot pNn]v gePsf] .

em_ nfef+z afF8kmfF8 ug{ l;kmfl/; ul/Psf] /sd M

k|:t't cf=j= @)&$.)&% df v'b gfkmf ? @*,!),&%,!(* ePsf] ;xif{ hfgsf/L u/fpb} ;+rfns ;ldtLn] cfˆgf z]o/wlgx?nfO{ !@=^#! k|ltzt -s/ ;lxt_ nfef+z afF8\g k|:tfj u/]sf] h'g jflif{s ;fwf/0f;efaf6 kfl/t eP kZrft\ ljt/0f ul/g] 5 .



`_ z]o/ hkmt ePsf] eP hkmt ePsf] z]o/ ;+Vof, To:tf] z]o/sf] c+lst d"No, To:tf] z]o/ hkmt x'g'eGbf cufj} ;f]afkt sDkgLn] k|fKt u/]sf] hDdf /sd / To:tf] z]o/ hkmt ePkl5 ;f] z]o/ lalqm ul/ sDkgLn] k|fKt u/]sf] /sd tyf hkmt ePsf] z]o/afkt /sd lkmtf{ u/]sf] eP ;f]sf] ljj/0f M

xfn;Dd sDkgLn] s'g} z]o/ hkmt gu/]sf] .

6_ ljut cfly{s jif{df sDkgL / o;sf] ;xfos sDkgLsf] sf/f]af/sf] k|ult / ;f] cfly{s jif{sf] cGTodf /x]sf] l:yltsf] k'jf{nf]sg M

5}g .

7_ sDkgL tyf To;sf] ;xfos sDkgLn] cfly{s jif{df ;DkGg u/]sf k|d'v sf/f]af/x? / ;f] cjlwdf sDkgLsf] sf/f]af/df cfPsf dxTjk"0f{ kl/jt{gM

5}g .

8_ ljut cf=j=df sDkgLsf] cfwf/e't z]o/wgLx?n] sDkgLnfO{ pknAw u/fPsf] hfgsf/L] M

s'g} hfgsf/L sDkgLnfO{ k|fKt x'g cfPsf] 5}g .

9_ ljut cfly{s jif{df sDkgLsf ;+rfns tyf kbflwsf/Lx?n] lnPsf z]o/ :jfldTjsf] ljj/0f / sDkgLsf] z]o/ sf/f]jf/df lghx? ;n+Ug /x]sf] eP ;f] ;DaGwdf lghx?af6 sDkgLn] k|fKt u/]sf] hfgsf/L M

s'g} hfgsf/L sDkgLnfO{ k|fKt x'g cfPsf] 5}g .

0f_ sDkgL;Fu ;DalGwt ;Demf}tfx?df s'g} ;~rfns tyf lghsf] glhssf] gft]bf/sf] JolQmut :jfy{sf] af/]df pknAw u/fO{Psf] hfgsf/Lsf] Joxf]/fM

s'g} hfgsf/L ;~rfns tyf kbflwsf/Laf6 sDkgLnfO{ xfn;Dd k|fKt x'g cfPsf] 5}g .

t_ sDkgLn] cfkm\gf] z]o/ cfkm}n] vl/b u/]sf] eP To;/L cfkm\gf] z]o/ vl/b ug{'sf sf/0f, To:tf] z]o/sf] ;+Vof / c+lst d"No tyf To;/L vl/b u/] jfkt sDkgLn] e'QmfgL u/]sf] /sd M

sDkgLn] cfˆgf] z]o/ cfkm}n] v/Lb u/]sf] 5}g .

y_ cfGtl/s lgoGq0f k|0ffnLsf] lj:t[t ljj/0f M

xf]6n ;~rfngsf] lhDd]jf/L cGt/f{li6«o xf]6n ;~rfns ;+:yf æxfoft OG6/g];gnÆ nfO{ lbOPsf] / ljZjJofkL xf]6nx?df ckgfO{Psf] cGt/f{li6«o :t/sf] cfGtl/s lgoGq0f k|0ffnL (Internal Control System) o; xf]6ndf klg nfu' ul/Psf] hfgsf/L u/fpb5' . cfGtl/s lgoGq0fsf] nflu xf]6nn] sd{rf/L lgodfjnL, cfly{s k|zf;g lgodfjnL, nufot k|rlnt P]g, sfg'g tyf g]kfn ko{6g ljefuaf6 k|fKt lgb]{zgx?sf] clwgdf /xL cfGtl/s lgoGq0fsf] sfo{ klg u/L /x]sf] 5 .

sDkgLdf lgDg pNn]lvt cfGtl/s lgoGq0f k|0ffnLx?sf] lasf; ul/Psf] 5 M

!= xfoft OG6/g];gnaf6 lgb]{l{zt cGt/f{l{i6«o lgb]{zgx?nfO{ kl/kfngf ug]{ .

@= cfly{s gLlt tyf n]vf ;DalGw lgb]{l{zsfx? kl/kfngf ug]{ .

#= k|To]s dlxgf xfoft OG6/g];gnnfO{ cfGtl/s cg'udg Pj+ lgoGq0f k|0ffnL cGtu{tsf] laleGg k|ltj]bgx? a'emfpg] .



$= Jo:yfkg tyf n]vf kl/If0f ;ldlt åf/f cfGtl/s n]vf kl/If0f k|0ffnLsf] cfjlws k'g/fjnf]sg ug]{ .

%= k|To]s ljefux?n] Standard Operating Procedure kfngf ug]{ .

b_ s'n Joj:yfkg vr{sf] ljj/0f M

xf]6nsf] cfly{s jif{ @)&$÷)&% sf] Joj:yfkg vr{ lgDg adf]lhd /x]sf] 5M

ljj/0f cf=j= @)&$÷)&% cf=j= @)&#÷)&$

sd{rf/L vr{ #^,)$,!#,$^* #@,!^,$#,@#^

k|zf;sLo tyf Joj:yfkg vr{ !^,^@,#&,*&# !%,@^,#@,)^!

laqmL tyf Joj:yfkg vr{ %,%$,($,@^( %,@$,^$,@&(

hDdf %*,@!,$%,^!) %@,^&,#(,%&^

w_ n]vfk/LIf0f ;ldltsf ;b:ox?sf] gfdfjnL, lghx?n] k|fKt u/]sf] kfl/>lds, eQf tyf ;'ljwf, ;f] ;ldltn] u/]sf] sfd sf/jfxLsf] ljj/0f / ;f] ;ldltn] s'g} ;'emfj lbPsf] eP ;f]sf] ljj/0fM

!= sDkgLsf] n]vfk/LIf0f ;ldlt ;b:ox?sf] gfd tyf kfl/>lds M

kb ;~rfnssf] k'/f gfda}7s eQf jfkt

k|bfg ul/Psf] /sdldlt @)&$.)(.)@ df x]/km]/ ePsf] gofF

;ldlt ;b:ox?sf] k'/f gfd

cWoIf >L /fh]z nfn >]i7 ?= %,**@=#* cWoIf – >L OGb| k|;fb /fhe08f/L

;b:o >LdtL sdnfb]jL >]i7 ?= %,**@=#* ;b:o – >L >LjT; zdz]/ /f0ff

;b:o >L pd]z ;/fkm ?= %,**@=#* ;b:o – >LdtL sdnfb]jL >]i7

hDdf ?= !&,^$&=!$

pk/f]Qm n]vfk/LIf0f ;ldltsf ;b:ox?nfO{ cGo ;'lawf lbO{Psf] 5}g .

@= n]vfk/LIf0f ;ldltn] u/]sf] sfd sf/jfxLsf] ljj/0f M

n]vfk/LIf0f ;ldltn] n]vfk/LIfsaf6 k|fKt k|ltj]bgsf] lj:t[t ?kdf cWoog u/L xf]6nsf] ljlQo l:ylt, cfGtl/s lgoGq0f k|0ffnL, hf]lvd Joj:yfkg, P]g÷lgod / lgb]{zgsf] cg'kfngf cflb ljifox?df ;~rfns ;ldltnfO{ ;'wf/sf] nflu ;'emfj k]z ug]{ ul/Psf] 5 . ;fy} cfGtl/s n]vfk/LIf0fsf] l;nl;nfdf b]lvPsf] s}lkmot eP To;sf] l;kmfl/; ;lxt ;+rfns ;ldltnfO{ hfgsf/L lbg] ub{5 . pQm ;ldltsf] a}7sdf ljleGg ljifodf lj:t[t hfgsf/L k|fKt ug{sf] nflu cfjZostf cg';f/ xf]6nsf kbflwsf/Lx?nfO{ ;d]t cfdGq0f ug]{ ul/Psf] 5 .

#= n]vfk/LIf0f ;ldltn] ;'emfj lbPsf] eP ;f] ljj/0f M

n]vfk/LIf0f ;ldltn] sDkgLsf] n]vfk/LIfs lgo'lQmsf] nflu sDkgL P]g @)^# sf] bkmf !^% sf] pkbkmf -3_ adf]lhd cfly{s jif{ @)&%÷)&^ sf] nflu n]vfk/LIfs lgo'lQm ug]{ k|fjwfg cg';f/ cf=j= @)&%÷)&^ sf] n]vfkl/If0f ug{sf] nflu xfnsf n]vf k/LIfs ;'Gb/ P08 sDkgLsf >L ;'Gb/ dfg >]i7Ho" k"gM lgo'Qm x'g of]Uo ePsf] x'gfn] cfufdL cf=j= sf] nflu lghnfO{ ?= @,)),))).– kfl/>lds lbg] u/L k"gM lgo'Qm ug]{ ;'emfj k]z u/]sf] 5 .



g_ ;~rfns, k|aGw ;~rfns, sDkgLsf cfwf/e't z]o/wgL jf lghsf] glhssf gft]bf/ jf lgh ;+nUg /x]sf] kmd{, sDkgL jf ;+ul7t ;+:yfn] sDkgLnfO{ s'g} /sd a'emfpg afFsL eP ;f] s'/f M

o; sDkgLsf cfwf/e"t z]o/wgL cfOl;l6l; k|f= ln= nfO{ ljqmL u/] jfkt o; cf=j= sf] cGTodf ?= !$,#@,!%).– lng' kg]{ afFsL /x]sf] 5 .

k _ ;~rfns, k|aGw ;~rfns tyf kbflwsf/Lx?nfO{ cf=j @)&$÷&% df e'QmfgL ul/Psf] kfl/>lds, eQf tyf ;'ljwf /sd M

sDkgLsf] ;~rfns ;ldltsf] a}7s a:bf k|lt a}7s cWoIf / ;b:onfO{ ;dfg ?kdf !!,&^%.– a}7s eQf k|bfg ul/G5 . o; cf=j= df k|aGw ;+rfns >L c?0f s'df/ ;/fkmHo'nfO{ dfl;s s/ ;lxt ?= ^,@^,#$!.– / sfo{sf/L ;~rfns >L ;'/]z nfn >]i7Ho"nfO{ dfl;s s/ ;lxt ?= $,@),!)&.– kfl/>lds e'QmfgL ul/Psf] 5 ;fy} uf8L tyf OGwg ;'ljwf klg k|bfg ul/Psf] 5 .

cGo kbflwsf/Lx?nfO{ s/ ;lxt tnj ?= %,^*,)!,#**.– / eQf tyf ;'lawf ?=@,!#,!),&^(.– u/L hDdf ?=&,*!,!@,!%&.– e'QmfgL ul/Psf] 5 .

km_ z]o/wgLx?n] a'lemlng afFsL /x]sf] nfef+zsf] /sd M

cf=j= @)&$.)&% sf] cGTodf z]o/wgLx?n] a'lemlng aFfsL /x]sf] nfef+z ?= &,#&,!!,*().– /x]sf] 5 .

a_ ljb]zL tyf :jb]zL a}+s tyf ljQLo ;+:yfaf6 lnPsf] C0f / a'emfpg afFsL /x]sf] @)&% cfiff9 d;fGtsf] ;fFjf tyf Aofh /sd M

gePsf] .

e_ bkmf !$! adf]lhd ;DklQ v/Lb jf laqmL u/]sf] ljj/0f M

bkmf !$! sf] k|of]hgsf] nflu cGo ;DklQ ;d"xdf ?= #,*&,^#,$)).–, kmlg{r/ / lkmSr/ ;d"xdf ?= #,**,#^,!^(.– tyf ;jf/L ;fwg ;d"xdf ?= &#,)@,*#@.– ;DklQ yk ePsf] 5 .

d_ bkmf !&% adf]lhd ;Da4 sDkgL aLr ePsf] sf/f]af/sf] ljj/0f M

gePsf] .

o_ sDkgL P]g tyf k|rlnt sfg"g adf]lhd ;~rfns ;ldltsf] k|ltj]bgdf v'nfpg' kg]{ cGo s'g} s'/f M

gePsf] .

/_ cGo cfjZos s'/fx? M

gePsf] .

lwtf]kq btf{ tyf lgisfzg lgodfjnL @)&# sf] lgod @^ sf] pklgod -@_ ;+u ;DalGwt cg';'rL !% cg';f/sf] cGo ljj/0fx? M

sfg'gL sf/jfxL ;DaGwL ljj/0f M

-s_ != sDkgLn] 7"nf s/bftf sfof{nonfO{ ljkIfL agfO{ u/]sf] cfos/ tyf d'No clej[l4 s/ ;DjGwL d'2f cfGtl/s /fh:j ljefudf ljrf/flwg /lx/x]sf] / s]xL cfos/ tyf d'No clej[l4 s/ ;DalGw lgj]bg kq >L /fh:j Gofoflws/0fdf k'g/fj]bg ul/Psf] Joxf]/f cjut u/fpb5f}+ .



@= /fdfgGb k|;fb ofbjsf] kIfdf >d cbfnt sf7df08f}n] u/]sf] lg0f{o lj?4df sDkgLn] ;Ddflgt ;jf]{Rr cbfntdf pTk|]if0f d'2f btf{ u/]sf] / sDkgLsf] lj?4df cfTdf/fd l;Dv8fjf6 >L >d cbfntdf cjsfz ab/ d'2f btf{ ePsf] hfgsf/L u/fpFb5f}+ .

-v_ o; sDkgLsf ;+:yfks jf ;~rfnsn] jf ;+:yfks jf ;~rfnssf] lj?4df k|rlnt lgodsf] cj1f jf kmf}Hbf/L ck/fw ;DaGwdf s'g} d'2f bfo/ gePsf] .

-u_ sDkgLsf] s'g} klg ;+:yfks jf ;~rfns lj?4 cfly{s ck/fw ;DaGwL s'g} d'2f gePsf] .

;+ul7t ;+:yfsf] z]o/ sf/f]af/ ;DaGwL ljZn]if0f M

-s_ g]kfn lwtf]kq ahf/df o; ;+:yfsf] z]o/ sf/f]af/df ahf/n] k|ltkflbt u/]sf] d'No tyf dfGotf cg'?k g} x'g] u/]sf] .

-v_ ;dLIff cjlwsf] z]o/sf] clwstd d'No, Go'gtd d'No, clGtd d'No, s'n sf/f]af/ ePsf] lbg tyf sf/f]af/ ;+Vof g]kfn :6s PS;r]Ghsf] j]j;fO6 www.nepalstock.com.np cg';f/ lgDg adf]lhd 5M

dlxgfclwstd d'No

-?=_Go'gtd

d'No -?=_clGtd

d'No -?=_s'n lbg

s'n sf/f]af/ z]o/ ;+Vof

cflZjg @)&$ #$! @^) @&^ $^ @,%!,#$)

kf}if @)&$ #$* @^$ #!) %^ $,^),^&^

r}q @)&$ #@^ @$! @^) %$ @,!),@!%

cfiff9 @)&% #@) @%) @&$ &# @,$*,#(@

;d:of tyf r'gf}tL M

b]zsf] ko{6g k'jf{wf/sf] ckof{Kttf, ›'tultdf eO{ /x]sf] ef}lts ;+/rgf nufotsf lasf; lgdf{0fsf sfo{x?sf] sf/0f oftfoft ;~hfndf ePsf ;d:of, 6«flkms cj/f]w, o; xf]6nsf] Occupancy Rate df k|efj kg]{ u/L xf]6n If]qdf j[l4 ePsf] nufgL, OToflbnfO{ r'gf}ltsf] ?kdf xfdLn] lnPsf 5f} . ljb]zL ljlgdo b/df x'g] ptf/ r9fj tyf crfgs cfO{kg]{ c;xh / sfa' eGbf aflx/sf] r'gf}lt afx]ssf r'gf}lt tyf ;d:of ;dfwfg ug]{, ahf/ Joj:yfkg / k|j4{g ug]{, u'0f:t/Lo ;]jf ;'ljwf k|bfg ug]{, kfx'gfx?nfO{ cfslif{t ug]{ /0flgtL agfO{ sDkgLnfO{ cfly{s ?kdf ;jn agfO{ z]o/wgLx?nfO{ clwstd k|ltkmn pknAw u/fpgsf] nflu x/;Dejsf] k|of;x? cjnDag ul/g] / pQm k|of;x?nfO{ ;fy{s ?k lbgsf] nflu bQlrQ eP/ nfUg] nIo /fv]sf] hfgsf/L u/fpb5f} .

;+:yfut ;'zf;g M

;+:yfut ;'zf;g clej[l4sf nflu Joj:yfkgåf/f rflnPsf sbdx?sf] ljj/0f M–

s_ sDkgL tyf xfoft OG6/g];gn xf]6]N;sf] cfGtl/s lgoGq0f k|0ffnL, gLlt lgb{]l{zsf, sfo{ljlwx?, lgodx? / ;DalGwt P]g, sfg'gsf k|fjwfg x?sf] kl/kfngf .

v_ sDkgLsf ;+rfns ;ldlt / To;sf lgoldt ?kdf a:g] a}7sx? .

u_ lgodgsf/L lgsfox? sDkgL /lhi6«f/sf] sfof{no, g]kfn lwtf]kq af]8{, g]kfn :6s PS:r]Gh ln=, l;l8P; P08 lSnol/Ë ln=, g]kfn /fi6« a}+s, a}+s / gful/s p•og k|flws/0f cflbjf6 hfl/ ePsf lgod, ljlgod, lgb]{zgx?sf] k"0f{ kl/kfngf ul/Psf] 5 .



3_ cfGtl/s lgoGq0f k|0ffnLnfO{ Jojl:yt ug{ cfGtl/s n]vfk/LIfsfaf6 lgoldt ?kdf n]vfk/LIf0f u/fO{ k|ltj]bgdf lbPsf ;'emfjx? sfof{Gjog tyf ;dLIff ug{ n]vfk/LIf0f ;ldltsf] a}7s a:g] u/]sf] 5 .

ª_ ;~rfns ;ldlt, n]vfk/LIf0f ;ldlt nufotsf ljleGg ;ldltx? lqmofzLn 5g .

r_ ;~rfng hf]lvdx? sd ug{ tyf sf/f]af/nfO{ Jojl:yt ug{ ljleGg cfGtl/s gLlt, lgodx? nfu' ul/Psf] 5 .

wGojfb 1fkg M

o; @@cf}+ jflif{s ;fwf/0f ;efdf k|ToIf jf ck|ToIf ?kdf ;xeflutf hgfpg' ePsf / o; ;Dd]ngnfO{ eAo tyf ;Eo ?kdf ;DkGg ug{sf] nfuL sfdgf ug{' x'g] ;fy} o; sDkgLsf] pQ/f]Q/ k|ult Pj+ ;d[4Lsf] nflu cfjZos ;/;Nnfx tyf ;'emfj lbg' ePsf]df xfd|f ;Dk"0f{ z]o/wgL dxfg'efjx? nufot g]kfn ;/sf/, ;+:s[lt ko{6g tyf gful/s p8\8og dGqfno, g]kfn ko{6g af]8{, xf]6n ;+3 g]kfn, g]kfn /fi6« a}+s, sDkgL /lhi6«f/sf] sfof{no, lwtf]kq af]8{, g]kfn :6s PS;r]Gh ln=, l;=l8=P; P08 lSnol/Ë ln= cflbaf6 k|fKt gLlt lgb]{zg xf]6nsf] ljsf;sf] nflu ;b}j dfu{ lgb]{zgsf] ?kdf /xg] ePsf]n] jxfFx?k|lt xflb{s cfef/ JoQm ug{ rfxG5' .

xf]6nnfO{ cfhsf] cj:yfdf k'¥of{pg ;xof]u ug]{ :jb]zL tyf ljb]zL ;+3 ;+:yfx?, xf]6nnfO{ C0f k|bfg ug]{ :jb]zL tyf ljb]zL a}+s tyf ljQLo ;+:yfx?, cfGtl/s / jfXo n]vfk/LIfs, sfg"gL ;Nnfxsf/, kqsf/ ldqx?, tyf cGo ;Dj4 ;+3 ;+:yf Pjd\ ;Dk"0f{ u|fxsju{ dxfg'efjx?df xflb{s s[t1tf JoQm ub{5' . ;~rfns ;ldltsf ;b:ox?af6 k|fKt dfu{bz{gsf nflu klg xflb{s s[t1tf JoQm ub}{ cfufdL lbgdf xf]6nsf] pQ/f]Q/ k|ult tyf pGgltsf] nflu cem} /rgfTds Pj+ cd"No ;'emfj tyf of]ubfgsf] ck]Iff /fv]sf] 5f}+ . xf]6ndf sfo{/t ;Dk"0f{ Joj:yfks, sd{rf/L tyf sfdbf/x?nfO{ jxfFx?sf] st{Jolgi7tf, nugzLntf O{dfGbfl/tf Pjd\ lg/Gt/ ?kdf u/]sf] cys kl/>dsf] ;/fxgf ub}{ xfdLnfO{ k|ToIf jf k/f]If ?kdf ;fy ;xof]u, ;Nnfx ;'emfj lbg' x'g] ;Dk"0f{ AoQmL ;+3 ;+u7g lgsfo nufot ;Dk"0f{df xflb{s gdg ub{5' cfufdL lbg x?df ;d]t oxfFx?sf] ;fy ;xof]u sf] ck]Iff /fVb} xfn;Dd ul/Psf ;fy ;xof]ux?sf] nflu x[bob]lv g} xflb{s wGojfb JoQm ub{5' .

wGojfb,

ldlt M @! kmfu'g, @)&%

;~rfns ;ldltsf] tkm{af6/fw]Zofd ;/fkmcWoIf

sfo{sf/L ;~rfns ;~rfns



;Dk"0f{ z]o/wgL dxfg'efjx?df ljz]if hfgsf/L

cfb/0fLo ;Dk"0f{ z]o/wgL dxfg'efjHo"x?,

ljut s]xL lbg b]lv ljleGg kqklqsf tyf ljB'lto ;~rf/ ldl8ofx?df k"jf{u|xL ?kdf o; tf/fufpF l/h]G;L xf]6N; lnld6]8sf] af/]df o; sDkgLsf] gfddf /x]sf] !%) /f]kgL hUuf / $( jif{sf nflu lnhdf lnPsf] !$* /f]kgL hUuf sfg"g ljkl/t eO{ lkmtf{ x'g'kg]{, z]o/ cg'kftdf lje]b ePsf], ;f:s[lts len]h xfn;Dd gagfPsf], ;+rfns ;ldltdf tf/fufpF ljsf; ;ldltsf] tkm{af6 k|ltlglwTj ;+rfnssf] ;+Vof 36fPsf], sDkgLsf] k|ltkmn nufot cGo tyfslyt ljifodf ljleGg nf~5gfx? nufO{ em'7f, e|fds, skf]slNkt tyf cfwf/lxg ;dfrf/x? ;Dk]|z0f x'b} cfPsf] / s]xL lbg cl3 ;DdfgLt cGt/f{li6«o ;DaGw ;ldltåf/f ul7t pk;ldltn] k]z u/]sf] k|ltj]bgdf o; sDkgL / tf/f ufpF ljsf; ;ldlt lar ;+o'Qm nufgL ;Demf}tf eO{ tTsflng dGqLkl/ifbaf6 lg0f{o ;d]t ePkl5 sfof{Gjogdf NofOPsf] pQm ;Demf}tf ;DaGwdf k|Zg lrGx p7fO{ tf/f ufpF ljsf; ;ldltn] z]o/ jfkt sDkgLdf nufgL u/]sf] !%) /f]kgL hUuf lkmtf{ Nofpg] / !$* /f]kgL hUufsf] lnh e+u ug]{ elg pNn]v u/]sf] kfO{Psf]n] o; sDkgLsf] ulDe/ Wofgfsif{0f eO{ ;f] ;DaGwdf o; sDkgL af/] ;To tYo ljj/0f sDkgLsf z'e lrGts tyf ;Dk"0f{df hfgsf/L xf]; eGg] p2]Zon] ldlt @)&%.!@.@) ut] sDkgLsf] cflwsf/Ls wf/0ff ;lxt ;TotYo ljj/0f ;d]tsf] v08g ljleGg kqklqsfx?df k|sflzt u/L hfgsf/L u/fO{;s]sf] Joxf]/f ;j{ljlbt} 5 .

;fy} ;f]xL adf]lhd hfgsf/L xf]; eGg] p2]Zon] o; sDkgLn] tof/ kf/]sf] ;TotYo lj:t[t ljj/0f, cfjZos sfuhft, k|df0f tyf k|:tfljt of]hgfx? ;lxt ;DdfggLo k|wfgdGqLHo", dfggLo cy{dGqL, df= k//fi6« dGqL, df= e"dL Joj:yf, ;xsf/L tyf ul/aL lgjf/0f dGqL, df= ;+:s[lt ko{6g tyf gful/s p8\8og /fHodGqL nufot cGo ;/f]sf/jfnfx? ;dIf lnlvt ?kd} k|ltj]bg k]z u/L o; sDkgLn] cfjZos sf/jfxL cuf8L a9fO{ ;s]sf] Joxf]/f hfgsf/Lsf] nflu cg'/f]w ul/G5 .

sDkgL ;lrj



@)&% cfiff9 #@ -!^ h"nfO{ @)!*_ ut]sf] jf;nft

;~rfns ;ldltsf] tkm{af6

sfo{sf/L ;~rfns k|aGw ;~rfns cWoIf b=;'/]z nfn >]i7 b=c?0f s'df/ ;/fkm b=/fw]Zofd ;/fkm

b= ;'Gb/ dfg >]i7al/i7 ;fem]bf/

;'Gb/ P08 sDkgLrf6{8{ PsfpG6]G6;\

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

k|d'v ljQ clws[t/fgL a+u

;~rfnsx?b=a?0f ;/fkm b=sdnf b]jL >]i7 b= k|ltlglw tf/fufpF ljsf; ;ldlt b=lbhf >]i7b=pd]z ;/fkm b=/fh]z nfn >]i7 b=>LjT; zdz]/ /f0ff b=OGb| k|;fb /fhe08f/L

ljj/0f cg';"lr @)&% cfiff9 #@-!^ h"nfO{ @)!*_

@)&$ cfiff9 #!-!% h"nfO{ @)!&_

@)&# >fj0f !-!^ h"nfO{ @)!^_

;DklQu}/ rfn' ;DklQM;DklQ, d]lzg tyf oGq pks/0fx? ! !,($,&#,**,&%* !,(&,@$,&^,)&$ @,)^,(!,)&,&#% k"+hL sfo{ k|ult (Capital Work in Progress) ! !&,(&,@$( !,#!,*@,#!) – cGo cb[Zo ;DklQ ! &^,@&$ !,#),*&^ ^%,^%$ hDdf u}/ rfn' ;DklQM !,($,(@,^@,@*! !,(*,%&,*(,@^) @,)^,(!,&#,#*( rfn' ;DklQMlhG;L df}Hbft @ !,&^,$^,&!# !,^*,*!,*!@ !,%(,%*,(##ljlQo ;DklQMJofkfl/s tyf cGo k|fKo /sd # !),)&,!$,*%% !^,$^,$),$@^ !#,(^,$@,@%#gub tyf a}+s df}Hbft $ ##,&(,$(,)@$ &,@&,&(,&*! #),^&,#^,#@%nufgL -d'2tL lgIf]k_ &),@$,)),))) ^),)),)),))) @*,)),)),)))cGo u}/ ljlQo ;DklQk]ZsL tyf w/f}6L !!,^^,@#,!)( &,@^,^&,^)( #,#$,%),#!*clu|d e"QmfgL *@,($,@#$ &^,&#,&(* !,)),)#,*!%hDdf rfn' ;DklQM !,@*,#^,@&,(#% (#,$^,$#,$@^ &*,%&,(!,^$%hDdf ;DklQM #,@#,@*,(),@!^ @,(@,)$,#@,^*^ @,*%,$(,^%,)#$ k'FhL tyf bfloTjk'FhLMz]o/ k'FhL % !,**,^^,%$,))) !,**,^^,%$,))) !,**,^^,%$,)))cGo k'FhL $@,!@,)#,%^$ !!,(%,^$,^#) -!^(,)@*,)*(_hDdf k'FhLM @,#),&*,%&,%^$ @,)),^@,!*,^#) !,&!,&^,@%,(!!bfloTjMu}/ rfn' bfloTjljlQo bfloTjlb3{sflng sd{rf/L ;"ljwfx? ^ !!,#^,(#,!(^ $,^#,(*,@^& $,!^,$^,##^:yug s/ bfloTj -v"b_ & !),$&,$!,)*^ !@,$#,@@,#%* !$,#(,*(,)&^hDdf u}/ rfn' bfloTjM @!,*$,#$,@*@ !&,)&,@),^@% !*,%^,#%,$!@rfn' bfloTjMljlQo bfloTjx?Aofkfl/s tyf cGo ltg"{kg]{ * %%,**,^$,(&( $),#),*#,*#@ ^@,#^,!(,@)*cGo u}/ ljlQo bfloTjx?clu|d k|fKt cfDbfgL÷u|fxsaf6 k]ZsL @,*!,!@,$#! #,)^,$),&(& %,!!,$&,!@%cGo ljlQo bfloTjx? -Joj:yfx?_ ( &,)),%^,^#( @%,%^,$!,#!# !(,*%,#%,@#&c;"/lIft C0f $,(%,^$,#@) %,$!,@&,$() &,*$,)@,!$@hDdf rfn' bfloTjM &),^%,(*,#^( &$,#$,(#,$#@ (%,!&,)#,&!@hDdf bfloTjM (@,%),#@,^%! (!,$@,!$,)%^ !,!#,&#,#(,!@$hDdf k"FhL tyf bfloTj #,@#,@*,(),@!^ @,(@,)$,#@,^*^ @,*%,$(,^%,)#$k|d"v n]vf gLlt tyf l6Kk0fLx?sf] ;f/fz+ ! b]lv #=!=!(

-/sd ?k}o+fdf_



@)&% cfiff9 #@ -!^ h"nfO{ @)!*_ ut]sf] gfkmf tyf gf]S;fg ljj/0f

;~rfns ;ldltsf] tkm{af6

sfo{sf/L ;~rfns k|aGw ;~rfns cWoIf b=;'/]z nfn >]i7 b=c?0f s'df/ ;/fkm b=/fw]Zofd ;/fkm

b= ;'Gb/ dfg >]i7al/i7 ;fem]bf/

;'Gb/ P08 sDkgLrf6{8{ PsfpG6]G6;\

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

k|d'v ljQ clws[t/fgL a+u

;~rfnsx?b=a?0f ;/fkm b=sdnf b]jL >]i7 b= k|ltlglw tf/fufpF ljsf; ;ldlt b=lbhf >]i7b=pd]z ;/fkm b=/fh]z nfn >]i7 b=>LjT; zdz]/ /f0ff b=OGb| k|;fb /fhe08f/L

ljj/0f cg';"lr@)&% cfiff9 #@

-!^ h"nfO{ @)!*_

@)&$ cfiff9 #!

-!% h"nfO{ @)!&_

;+rfngaf6 cfDbfgL !) !,#@,@#,(@,)!@ !,@^,&%,@&,^%(

cGo cfDbfgL !! !$,&*,**,)#& !^,@),%(,@)*

hDDf cfDbfgL !,$&,)@,*),)$( !,$@,(%,*^,*^&

vr{x?

;+rfng vr{ tyf ;+rfngsf] cGo nfut !@ $*,)),%$,)@% $*,)$,)!,%^^

sd{rf/L vr{ tyf ;"ljwfx? !# #^,)$,!#,$^* #@,!^,$#,@#^

k|zf;sLo vr{x? !$ ^,&@,)@,&#( &,)!,#(,$!@

ljlqm tyf k|j4{g vr{ !^ %,%$,($,@^( %,@$,^$,@&(

cfjf; Joj:yfdf ;f/]sf] – @,)^,*^,&&$

hDdf vr{ (^,#!,^$,%)@ ($,%#,#%,@^&

x|f; sl§, ckn]vg / cfos/ cl3sf] gfkmf %),&!,!%,%$& $*,$@,%!,^))

x|f; sl§ / ckn]vg vr{ !@,@&,%!,%%& !!,^$,((,$*!

ljlQo vr{÷-cfDbfgL_ !% @,^^,&^,(** ^!,*&,(^#

cfos/ cl3sf] gfkmf÷-gf]S;fg_ #%,&^,*&,))@ #^,!%,^$,!%^

s/ vr{

rfn' cfos/ (,^!,(#,)&^ (,@^,#*,!%%

:yug s/ -!,(%,*!,@&@_ -!,(^,^^,&!*_

o; cjlwsf] gfkmf÷-gf]S;fg_ @*,!),&%,!(* @*,*%,(@,&!(

k|lt z]o/ cfDbfgL !$=() !%=#) k|d"v n]vf gLlt tyf l6Kk0fLx?sf] ;f/fz+ ! b]lv #=!=!(

-/sd ?k}o+fdf_



@)&% cfiff9 #@ -!^ h"nfO{ @)!*_ ut]sf] gub k|jfx ljj/0f

-/sd ?k}o+fdf_

ljj/0f@)&% cfiff9 #@-!^ h"nfO{ @)!*_

@)&$ cfiff9 #!-!% h"nfO{ @)!&_

s= ;+rfng ultljlwjf6 gub k|jfx

cfos/ kl5sf] v"b gfkmf @^,!$,(#,(@^ @^,*(,@^,))! u}/ gub ;dfof]hgM

x|f; s§L !@,@&,%!,%%& !!,^$,((,$*!

l:y/ ;DklQ ljlqmdf gfkmf -@,^$,!$*_ !@,@@,^&& sfo{zLn k'FhL kl/jt{g cl3sf] ;~rfng gub k|jfx #*,#(,*!,##% #*,^^,$*,!%( sfo{zLn k'FhLdf kl/jt{grfn" ;DklQdf sdL÷-j[l4_lhG;L df}Hbftdf ePsf] sdL÷-j[l4_ -&,^$,()!_ -(,@@,*&(_Jofkfl/s tyf cGo k|fKo /sddf ePsf] sdL÷-j[l4_ ^,#(,@%,%&) -@,$(,(*,!&#_k]ZsL / w/f}6Ldf ePsf] sdL÷-j[l4_ -$,#(,%%,%))_ -#,(@,!&,@(!_clu|d e"QmfgLdf ePsf] j[l4÷-sdL_ -^,@),$#^_ @#,#),)!& u}/ rfn" bfloTjdf sdL÷-j[l4_ltg'{ kg]{ Jofkfl/s /sddf ePsf] j[l4÷-sdL_ $,&@,($,(@( – cGo u}/ ljlQo bfloTjdf ePsf] j[l4÷-sdL_ – $&,%!,(#! cfjf; Joj:yfaf6 cGo k"FhLdf ;f/]sf] !&,(%,*),#$* rfn" bfloTjdf sdL÷-j[l4_ltg'{ kg]{ Jofkfl/s /sddf ePsf] j[l4÷-sdL_ !%,%&,*!,!$& -@@,)%,#%,#&^_cGo u}/ ljlQo bfloTjdf ePsf] j[l4÷-sdL_ -@%,@*,#^^_ -@,)%,)^,#@*_cGo ljlQo bfloTjdf ePsf] j[l4÷-sdL_ -!^,^^,%*,$)(_ !!,)),^*,**& ;+rfngaf6 ;[lht gub ^!,^),#%,&!& !(,&^,!*,($( cfos/ e"QmfgL -(,@^,#*,!%%_ -%,@(,$!,))@_;+rfng ultljlwaf6 v"b gub k|jfx %@,##,(&,%^@ !$,$^,&&,($& v= nufgL ultljlwjf6 gub k|jfxl:y/ ;DklQ vl/b -!),)@,#),#%)_ -#,%$,^^,^(!_l:y/ ;DklQ laqmL÷lg;u{ !,$@,^(,(@! !!,)^,*%! d"2lt lgIf]kdf nufgL -!),@$,)),)))_ -#@,)),)),)))_nufgL ultljlwdf k|of]u ePsf] v"b gub -!*,*#,^),$@(_ -#%,$#,%(,*$)_u= ljlQo ultljlwaf6 gub k|jfxlb3{sflng C0fsf] e'QmfgL -$%,^#,!&)_ -@,$@,&$,^%@_nfefz+ e"QmfgL -^,%#,)$,&@!_ – ljlQo ultljlwaf6 v"b gub k|jfx -^,(*,^&,*(!_ -@,$@,&$,^%@_v"b gub / ;f] ;/xdf j[l4 -s±v±u_ @^,%!,^(,@$# -@#,#(,%^,%$%_aiff{/Dedf gub / gub ;/x &,@&,&(,&*! #),^&,#^,#@% aiff{Gtdf gub / gub ;/x ##,&(,$(,)@$ &,@&,&(,&*! gub / gub ;/x !&,$(,!$! !&,*@,((( a+}s ##,^!,((,**# &,)(,(^,&*@



ljj/0f@)&% cfiff9 #@-!^ h"nfO{ @)!*_

@)&$ cfiff9 #!-!% h"nfO{ @)!&_

o; cjlwsf] gfkmf÷-gf]S;fg_ @*,!),&%,!(* @*,*%,(@,&!(

cGo lj:t[t cfDbfgL

ljlQo ;DklQdf ;d"lrt d"Nosf] cfDbfgL÷gf]S;fgL – –

ljlQo bfloTjdf ;d"lrt d"Nosf] cfDbfgL÷gf]S;fgL – –

gfkmf÷gf]S;fg ljj/0fdf k'gjlu{s/0f gul/g] cGo ljj/0f – –

o; cjlwsf] cGo lj:t[t cfDbfgL, s/ kl5sf] – –

o; cjlwsf] lj:t[t cfDbfgL, s/ kl5sf] @*,!),&%,!(* @*,*%,(@,&!(

@)&% cfiff9 #@ sf] cGo lj:t[t cfDbfgL ljj/0f

-/sd ?k}o+fdf_


tf/fufp“ l/h]G;L xf]6N; lnld6]8 tf/fufp“ l/h]G;L xf]6N; lnld6]8c

f=j= @

)&$÷

)&%

;fn

sf] j

flif{s

lx;

fa;

“u ;

DalG

wt

cg

';"lr

x¿

O{SjL6Ldf

ePs

f] kl/j

t{gsf] ljj/

0f

ljj/

0fz]o/

k"FhL

;l~r

t gfkmf

hDd

f cGo

lj:

t[t

cfDbfgL

;+qmd

0f ldl

tsf]

cjd

'Nog

cfjf;

Jo

j:yf

hDd

f cGo

O{S

jL6L

hDd

f O{S

jL6L

@)&#

>fj0f !

sf] df

}Hbft

!,**

,^^,

%$,)))

-!$

,)@,!^

,^@!

_

–

-@,**

,!!,$^

(_

–

-!^

,(),@*

,)*(

_ !

,&!,&^

,@%,(!

!

o; j

if{sf] gf

kmf -@)&

#÷@)

&$_

––

@*,*

%,(@

,&!(

–

– @

*,*

%,(@

,&!(

@

*,*

%,(@

,&!(

cfjf;

Joj

:yfd

f ;f/]sf]

– –

–

nfe

f+zsf] Jo

j:yf

––

–

hu]8fd

f kl/j

t{g

– –

@)&$

cfiff9

#!

sf] df

}Hbft

!,**

,^^,

%$,)))

-!$

,)@,!^

,^@!

_ @

*,*%

,(@,&!

( -@

,**,

!!,$

^(_

–

!

!,(%

,^$,

^#)

@,)),^@

,!*,

^#)

o; j

if{sf] gf

kmf -@)&

$÷@

)&%_

@*,!),&%

,!(*

@

*,!),&%

,!(*

@

*,!),&%

,!(*

cfjf;

Joj

:yfa

f6 ;

f/]sf]

!&,(%,*),#$

* !

&,(%

,*),#$

*

!&,(%

,*),#$

*

>ld

s s

f]ifdf ;f/]sf]

-@,)),))

,)))

_ -@,))

,)),))

)_

nfe

f+zsf] Jo

j:yf

-!#

,(),!^

,^!!

_ -!#

,(),!^

,^!!

_ -!#

,(),!^

,^!!

_

@)&%

cfiff9

#@

sf] df

}Hbft

!,**

,^^,

%$,)))

-@&

,(@,##

,@#@

_ %

^,(^

,^&,

(!&

-@,*

*,!!

,$^(

_!&

,(%,*)

,#$*

$

@,!@

,)#,%^

$ @,#)

,&*,

%&,%^$

-/sd ?

k}o+fd

f_



@)&% cfiff9 #@ -!^ h"nfO{ @)!*_ ut]sf] ljlQo ljj/0f;“usf] l6Kk0fL

-/sd ?k}o+fdf_

ljj/0fg]kfn

GAAP;dfof]hg

PgPkmcf/P; (NFRS)

;DklQ

u}/ rfn' ;DklQM

;DklQ, d]lzg tyf oGq pks/0fx? @,)(,&(,!(,@)% -@,**,!!,$^(_ @,)^,(!,)&,&#^

k"+hL sfo{ k|ult (Capital Work in Progress) – –

cGo cb[Zo ;DklQ ^%,^%$ ^%,^%$

hDdf u}/ rfn' ;DklQM @,)(,&(,*$,*%( -@,**,!!,$^(_ @,)^,(!,&#,#()

rfn' ;DklQM

lhG;L df}Hbft !,%(,%*,(#$ !,%(,%*,(#$

ljlQo ;DklQM

NFRS sf] k|yd k6s sfof{Gjog

cfly{s jif{ ;dfKt ldlt #@ cfiff9 @)&% df sDkgLn] cfkm\gf] ljlQo ljj/0f k|yd k6s g]kfn ljlQo k|ltj]bg dfg (NFRS) cg';f/ tof/ kf/]sf] 5 . #! cfiff9 @)&$ ;lxt / kl5Nnf] cjlwsf] ljlQo ljj/0f sDkgLn] :yfgLo ;j{dfGo n]vfsf] l;4fGt (Generaly Accepted Accounting Practice) (Local GAAP) cg';f/ tof/ kfb}{ cfO{ /x]sf] lyof] . To;} cg'?k sDkgLn] cfkm\gf] n]vflglt df pNn]v u/] cg';f/ #@ cfiff9 @)&% sf] cGTodf NFRS cg';f/ ljlQo ljj/0f tof/ kf/]sf] tyf ;+u ;+u} #! cfiff9 @)&$ sf] ljlQo ljj/0fnfO{ NFRS cg';f/ g} t'ngf ug{ ;lsg] ul/ tof/ kf/]sf] 5 . lo ljlQo ljj/0fx¿ tof/ kfg]{ qmddf sDkgLsf] ljlQo cj:yfsf] z'? ljj/0f ! >fj0f @)&# -!^ h'nfO{ @)!^_ df tof/ kfl/Psf] lyof] h'g sDkgLsf] ljlQo ljj/0f NFRS df kl/jt{g ug]{ ;+qmd0f ldlt (Date of Transition) /x]sf] 5 . of] gf]6 n] ! >fj0f @)&# df /x]sf] Local GAAP cg';f/sf] ljlQo ljj/0fnfO{ / #! cfiff9 @)&$ df ckgfPsf]÷k|sflzt u/]sf Local GAAP cg';f/sf] ljlQo ljj/0fnfO{ k"gMlgwf{/0f ubf{ sDkgLåf/f ul/Psf] d'Vo ;dfof]hgnfO{ bzf{pb5 .

NFRS1 “First Time Adoption of Nepal Financial Reporting Standard (NFRS)” n] k|yd k6s g]kfn ljlQo k|ltj]bg dfg cjnDjg ug{] sDkgLnfO{ (NFRS) df z'? b]lv nfu' ug{ jf6 s]lx 5'6x? lbO{Psf] 5 . sDkgLn] lgDg 5'6x? k|of]u u/]sf] 5 .

s_ sDkgLn] w]/} klxn] b]lv x|f; sf] nflu ;db/ k|0ffnL tl/sf (SLM) k|of]u ub}{ cfO{/x]sf]df a[xt / ;a} s'/fsf] ;Gbe{df ;+qmd0f ldltsf] ;+lrt x|f; n] s'n d'NonfO{ ;+qmd0f ldltdf Deemed nfut sf] ?kdf cg';/0f ul/Psf] 5 .

v_ ljlQo ;DklQsf] lzif{s– Fixed Deposit df ul/Psf] ;a} nufgL h'g 5f]6f] cjlwdf Jofh cfDbfgLsf] nflu dfq ul/Psf]5 To:tf k|sf/sf Fixed Deposit nfO{ gub / a}++s ;/x juL{s/0f u/]/ /flvPsf] 5 . ;DklQ h'g laqmLsf] nflu k|fKt u/]sf], Joj;fosf] nfuL k|fKt u/]sf] jf kl/kSjtf eP kZrft\ dfq k|fKt ul/g]5 eg] To:tf ;DklQ ljlQo ;DklQ cGtu{t juL{s/0f ul/Psf] 5}g .

s= PgPkmcf/P;sf] ;+qmd0f ldlt @)&# ;fpg ! -!^ h'nfO{ @)!^_ ut]sf] k"FhLsf] lx;fa ldnfg



ljj/0fg]kfn

GAAP;dfof]hg

PgPkmcf/P; (NFRS)

Jofkfl/s tyf cGo k|fKo /sd !#,(^,$@,@%# !#,(^,$@,@%#

gub tyf a}+s df}Hbft #),^&,#^,#@$ #),^&,#^,#@$

nufgL -d'2tL lgIf]k_ @*,)),)),))) @*,)),)),)))

cGo u}/ ljlQo ;DklQ

k]ZsL tyf w/f}6L #,#$,%),#!* #,#$,%),#!*

clu|d e"QmfgL !,)),)#,*!% !,)),)#,*!%

hDdf rfn' ;DklQM &*,%&,(!,^$$ – &*,%&,(!,^$$

hDdf ;DklQM @,**,#&,&^,%)# -@,**,!!,$^(_ @,*%,$(,^%,)#$

k'FhL tyf bfloTj

k'FhLM

z]o/ k'FhL !,**,^^,%$,))) !,**,^^,%$,)))

cGo k'FhL -!$,)@,!^,^@)_ -@,**,!!,$^(_ -!^,(),@*,)*(_

hDdf k'FhLM !,&$,^$,#&,#*) -@*,*!!,$^(_ !,&!,&^,@%,(!!

bfloTjM

u}/ rfn' bfloTjM

ljlQo bfloTj

lb3{sflng sd{rf/L ;"ljwfx? $,!^,$^,##^ $,!^,$^,##^

:yug s/ bfloTj -v"b_ !$,#(,*(,)&^ !$,#(,*(,)&^

hDdf u}/ rfn' bfloTjM !*,%^,#%,$!@ – !*,%^,#%,$!@

rfn' bfloTjM

ljlQo bfloTjx?

Aofkfl/s tyf cGo ltg"{kg]{ ^@,#^,!(,@)* ^@,#^,!(,@)*

cGo u}/ ljlQo bfloTjx?

clu|d k|fKt cfDbfgL÷u|fxsaf6 k]ZsL %,!!,$&,!@% %,!!,$&,!@%

cGo ljlQo bfloTjx? -Joj:yfx?_ !(,*%,#%,@#& !(,*%,#%,@#&

c;"/lIft C0f &,*$,)@,!$@ &,*$,)@,!$@

hDdf rfn' bfloTjM (%,!&,)#,&!@ – (%,!&,)#,&!@

hDdf bfloTjM !,!#,&#,#(,!@$ – !,!#,&#,#(,!@$

hDdf k'hL tyf bfloTj @,**,#&,&^,%)# -@,**,!!,$^(_ @,*%,$(,^%,)#$

l6Kk0fL

l:y/ ;DklQ sf] cjd'Nog

sDkgLn] ;DklQsf] cjd'Nogsf] a[xt hfFr u¥of] / ?= @,**,!!,$^(.– a/fa/ sf] ;DklQnfO{ cjd"Nog (Impairment) ul/Psf] 5 .




-/sd ?k}o+fdf_

ljj/0fg]kfn GAAP

;dfof]hgPgPkmcf/P;

NFRS

;DklQ

u}/ rfn' ;DklQM

;DklQ, d]lzg tyf oGq pks/0fx? !,((,$!,(^,@$^ -@,!&,@),*&@_ !,(&,@$,&^,)&$

k"+hL sfo{ k|ult (Capital Work in Progress) !,#!,*@,#!) !,#!,*@,#!)

cGo cb[Zo ;DklQ !,#),*&^ !,#),*&^

hDdf u}/ rfn' ;DklQM @,)),&%,!),!#@ -@,!&,@),*&@_ !,(*,%&,*(,@^)

rfn' ;DklQM

lhG;L df}Hbft !,^*,*!,*!@ !,^*,*!,*!@

ljlQo ;DklQM

Jofkfl/s tyf cGo k|fKo /sd !^,$^,$),$@^ !^,$^,$),$@^

gub tyf a}+s df}Hbft &,@&,&(,&*! &,@&,&(,&*!

nufgL -d'2tL lgIf]k_ ^),)),)),))) ^),)),)),)))

cGo u}/ ljlQo ;DklQ

k]ZsL tyf w/f}6L &,@^,^&,^)( &,@^,^&,^)(

clu|d e"QmfgL &^,&#,&(* &^,&#,&(*

hDdf rfn' ;DklQM (#,$^,$#,$@^ – (#,$^,$#,$@^

hDdf ;DklQM @,($,@!,%#,%%* -@,!&,@),*&@_ @,(@,)$,#@,^*^

k'FhL tyf bfloTj

k'FhLM

z]o/ k'FhL !,**,^^,%$,))) !,**,^^,%$,)))

cGo k'FhL !$,)%,%%,&** -@,)(,(!,!%*_ !!,(%,^$,^#)

hDdf k'FhLM @,)@,&@,)(,&** -@,)(,(!,!%*_ @,)),^@,!*,^#)

bfloTjM

u}/ rfn' bfloTjM

ljlQo bfloTj

lb3{sflng sd{rf/L ;"ljwfx? $,^#,(*,@^& $,^#,(*,@^&

:yug s/ bfloTj -v"b_ !@,$#,@@,#%* !@,$#,@@,#%*

hDdf u}/ rfn' bfloTjM !&,)&,@),^@% – !&),&@),^@%

rfn' bfloTjM

ljlQo bfloTjx?

v= @)&$ cfiff9 #! -!% h'nfO{ @)!&_ df jf;nftsf] lx;fa ldnfg



ljj/0fg]kfn

GAAP;dfof]hg

PgPkmcf/P; NFRS

Aofkfl/s tyf cGo ltg"{kg]{ $),#),*#,*#@ $),#),*#,*#@

cGo u}/ ljlQo bfloTjx?

clu|d k|fKt cfDbfgL÷u|fxsaf6 k]ZsL #,)^,$),&(& #,)^,$),&(&

cGo ljlQo bfloTjx? -Joj:yfx?_ @%,^#,&!,)@& -&,@(,&!$_ @%,%^,$!,#!#

c;"/lIft C0f %,$!,@&,$() %,$!,@&,$()

hDdf rfn' bfloTjM &$,$@,@#,!$^ -&,@(,&!$_ &$,#$,(#,$#@

hDdf bfloTjM (!,$(,$#,&&! -&,@(,&!$_ (!,$@,!$,)%&

hDdf k'hL tyf bfloTj @,($,@!,%#,%%* -@,!&,@),*&@_ @,(@,)$,#@,^*^

l6Kk0fL

s_ NFRS sf] cfjZostf cg';f/ ;DklQsf] gofF afFls k|of]u cjlwsf] cfwf/df gofF x|f; b/ lgwf{/0f ul/Psf] 5 . o;} sf/0f cfly{s jif{ @)&#.)&$ sf] x|f; ?= &),!#,#(@.– n] 36]sf], ;DklQ laqmL af6 ePsf] gf]S;fgL ?= ((,)!%.– n] 36]sf] / ?= @!,*)(.– n] ;DklQnfO{ clen]vaf6 x6fO{Psf] 5 .

v_ sDkgLn] @)&# >fj0f ! df u/]sf] ;DklQsf] cjd'Nogsf] a[xt hfFr u¥of] / ?= @,**,!!,$^(.– a/fa/ sf] ;DklQ sf] cjd'Nog (Impairment) ul/Psf] 5 .

u_ Joj;foLs ;fdflhs bfloTjnfO{ k"gM lgwf{/0f u/L s/ kl5 sf] gfkmf sf] ! k|ltzt n]vfÍg ul/Psf] 5 h;sf] km/s ?= &,@(,&!$.– /x]sf] 5 .




-/sd ?k}o+fdf_

ljj/0fg]kfn

GAAP;dfof]hg

PgPkmcf/P; NFRS

;+rfngaf6 cfDbfgL !,@^,&%,@&,^%( !,@^,&%,@&,^%(

cGo cfDbfgL !^,@),%(,@)* !^,@),%(,@)*

hDdf cfDbfgL !,$@,(%,*^,*^& – !,$@,(%,*^,*^&

vr{x?

;+rfng vr{ tyf ;+rfngsf] cGo nfut $*,)$,)!,%^^ $*,)$,)!,%^^

sd{rf/L vr{ tyf ;"ljwfx? #@,!^,$#,@#^ #@,!^,$#,@#^

k|zf;sLo vr{x? &,)*,$&,#!^ -&,)&,()$_ &,)!,#(,$!@

ljlqm tyf k|j4{g vr{ %,@$,^$,@&( %,@$,^$,@&(

cfjf; Joj:yfdf ;f/]sf] @,)^,*^,&&$ @,)^,*^,&&$

hDdf vr{ ($,^),$#,!&! -&,)&,()$_ ($,%#,#%,@^&

x|f; sl§, ckn]vg / cfos/ cl3sf] gfkmf $*,#%,$#,^(^ &,)&,()$ $*,$@,%!,^))

x|f; sl§ / ckn]vg vr{ !@,#%,!@,*&# -&),!#,#(@_ !!,^$,((,$*!

ljlQo vr{ ÷-cfDbfgL_ ^@,*^,(&* -((,)!%_ ^!,*&,(^#

cfos/ cl3sf] gfkmf÷-gf]S;fg_ #%,#&,$#,*$% &*,@),#!! #^,!%,^$,!%^

s/ vr{

rfn' cfos/ (,@^,#*,!%% (,@^,#*,!%%

:yug s/ -!,(^,^^,&!*_ -!,(^,^^,&!*_

o; cjlwsf] gfkmf÷-gf]S;fg_ @*,)&,&@,$)* &*,@),#!! @*,*%,(@,&!(

u= ldlt @)&$ cfiff9 #! -!% h'nfO{ @)!&_ ut]sf] gfkmf gf]S;fg lx;fa ldnfg

l6Kk0fL

s_ ;DklQ, d]lzg / pks/0f

NFRS ckgfO{;s] kl5 sDkgLn] x|f; lgwf{/0f ug]{ tl/sf nfO{ kl/jt{g ul/ k|of]u cjlw tl/sf ckgfO{ kl5Nnf] jif{sf] x|f; nfO{ k"gMx lgwf{/0f ul/Psf] 5 . kl/0ffd :j?k #! cfiff9f @)&$ df n]vfÍg ul/Psf] x|f; /sd ?= &),!#,#(@.– n] 36]sf] 5 .

v_ Joj;foLs ;fdflhs bfloTj jfktsf] Joj:yf jf6 ?= &,@(,&!$.– 36fO{Psf] 5 lsgeg] kl5Nnf] cfly{s jif{df CSR s/ cl3 gfkmf df Joj:yf ul/Psf] lyof] h'g rfn' jif{df s/ kl5 sf] gfkmf df Joj:yf u/]sf] 5 .

u_ NFRS ckgfO{P kl5 x|f; lgltdf ePsf] kl/jt{g sf] sf/0f n] ;DklQ sf] laqmL af6 ePsf] 3f6f ?= ((,)!%.– n] 36]sf] 5 / ?= @!,*)(.– a/fa/ sf] ;DklQ clen]]vaf6 x6fO{Psf] 5 .



;DklQ, d]l

zg

tyf oG

q pk

s/0

fx?

;DklQsf] ljj/

0fhUu

fsfo{ k

|ult

ejg

sDKo'6

/cGo

;Dk

lQkmlg{r/

tyf

sfof{n

o ;f

du|L

;jf/L

;km\6j]o

/;k

m\6j]o

/ck/

]zg

cGq

tyf

pks/0

fhDd

f

;DklQsf] nf

ut

@)&#

>fj0f !

ut

]sf] df

}Hbft

@*,)!,*(

,)@%

–

!,()

,(!,(@

,#%@

%

$,)^

,&%!

!

$,^@

,!%,#$

* !

$,#%

,!%,)*

! #

,#$,

!@,#!$

!,&^

,*))

(

$,(&

) !

,)(,

)$,*

#,$&

% #

,^),*^

,*^,

!!^

yk

– !

,#!,*@,#!

) !

#,))

,)))

!

*,@^,!)

& %

,)!,^)

) ^

(,^^

,^(!

– !

,)%,))

)

–

!,!%,*$,(*@

#,%$,^^,^(

)

cjd

'Nog

– –

–

–

-*,)^,*&,#^

#_-@,@),*!,^#

&_ -@,(%

,&%@

_

–

–

-@,%#,#$

,#^@

_ -!@

,*#,((

,!!$

_

lg;u{

–

–

– -@@,$*,%*(_

– –

-#!

,#@,@@

#_-@&,()

)_

– –

-%$,)*,&!@

_

@)&$

cfiff9

#!

ut]sf] df

}Hbft

@*,)!,*(

,)@%

!

,#!,*@

,#!)

!,(

!,)$

,(@,#%

@ $

(,*$

,@^(

^

,^),@(

,%*%

!@

,*$,

)),!#%

@,(

(,*$

,##(

@,%#

,())

(

$,(&

) !

,)&,

^&,#$,

)(% #

,%!,)#

,$$,

(*)

yk

–

–

%(,$@,(*

^ #

,%%,)%

*

#,*

&,^#

,$))

#

,**,#^,!^

( &

#,)@

,*#@

–

–

&@,#@

,^%^

(

,*$,##,!)

!

lg;u{÷k'+h

Ls/0

f–

-!,!#,*%,)^

!_–

-(,^@

,#)!

_–

– -!&,)%

,^(*

_

–

-(

$,(&)

_–

-!,$

!,$*,)#)

_

@)&%

cfiff9

#@

ut]sf] df

}Hbft

@*,)!,*(

,)@%

!

&,(&

,@$(

!,(

!,^$

,#%,##

* $

#,&&

,)@^

!)

,$&,

(@,(

*% !^

,&@,#^

,#)$

#,%%,*!

,$&#

@,%#

,())

–

!,)*

,#(,

^^,&

%!

#,%(

,$^,

#),)%!

x|f;

tyf

cjd

"Nog

@)&#

>fj0f !

ut

]sf]

–

–

$$,$

&,$*

,$$@

#

&,#(

,$(%

!

!,^&

,$%,&)

! !

),@%

,&%,%$

$ !

,$#,)*

,&)#

!,!&,

((&

**,

!!(

*@,*#

,&&,

@%^

!,%!,)&

,)!,@%

&

;+qmd0f ldlt

sf]

cjd

'Nog

–

–

–

–

-^,$

$,@$,*

%^_

-!,%&,*@,@)

!_ -!,#%

,%#*

_

–

–

-!,(@

,$%,)%

)_-(

,(%,*&,^$

%_

o; j

if{sf] x|f;

vr{

–

–

#,$

*,&*,)%*

$

,$*,^&^

@

^,%&

,*)&

(

*,%&,@%

& #

%,@$

,!*%

#@,(@&

@,@*#

^,%),(*

,@*&

!!,^$

,((,$*)

lg;u{

–

–

– -@@

,#!,#$

&_–

– -*

,)@,^(

#_-@&,()

)_

$,%^*

–

-#,)%&

,#&@

_

@)&$

cfiff9

#!

ut]sf] df

}Hbft

–

–

$&,

(^,@^,

%))

!(,

%^,*

@$

%,$

(,&*

,^%@

(

,^^,

%),^

)) !

,^*,

($,^

%&

!,@#

,)@$

(

$,(&

) *

&,$@

,#),$(

# !

,%@,$%

,%%,&@

)

cg';

"lr–!

-/sd ?

k}o+fd

f_

cf=j

= @)&

$÷)&

% ;

fns

f] jfli

f{s lx

;fa

;“u

;Da

lGw

t c

g';

"lrx

¿



;DklQsf] ljj/

0fhUu

fsfo{ k

|ult

ejg

sDKo'6

/cGo

;Dk

lQkmlg{r/

tyf

sfof{n

o ;f

du|L

;jf/L

;km\6j]o

/;k

m\6j]o

/ck/

]zg

cGq

tyf

pks/0

fhDd

f

o; j

if{sf] x|f;

vr{

–

–

#,$

*,(*,^^%

&

,#*,#@#

#

(,)@

,^##

!

,)$,*

&,$@*

$

$,#),$%)

%$

,^)@

–

^,*

@,#(

,$%&

!

@,@&

,%!,%%

*

lg;u{

–

–

– -(,^@

,#)!

_–

-*,*

@,@#

%_

–

-(

$,(&)

_–

-!(

,#(,%)

^_

@)&%

cfiff9

#@

ut]sf] df

}Hbft

–

–

%!,$%

,@%,!^

% !

&,#@

,*$^

%

,**,

*!,@*%

!)

,&!,#*

,)@*

@,)$,

$@,*

&@ !,&&

,^@^

–

(

$,@$

,^(,

(%) !

,^$,

%#,^

&,&&

@

v"b

af+sL d"N

o

@)&%

cfiff9 #

@ ut]sf] df}Hbft

@*,)!,*(,)@

% !

&,(&

,@$(

!,$

),!(

,!),!&

# @

^,$$,!*!

$,%(,!!

,&)!

^

,)),(*

,@&^

!

,%!,#*

,^)!

&^

,@&$

–

!$,!$,(^,*)!

!

,($,(@,^@

,@*!

@)&$

cfiff9 #

! @*

,)!,*(,)@

% !

,#!,*@,#!

) !,$#,)*

,^%,*%@

#

),@&

,$$%

!,!),%)

,(##

#

,!&,$(,%#

% !

,#),*(,^*

@ !

,#),*&^

–

@),@%

,)#,^)

@ !

,(*,%&,*(,@^

)

@)&#

>fj0f !

@*

,)!,*(,)@

%

– !,$

^,$$,$

#,(!

) !

^,^&

,@%^

!

,#@,)&

,!$!

#,$

^,$),!)

) !

,*(,$#,#(

& %*

,*)#

^,*

%!

@%,^)

,!^,()

& @,)^

,(!,&#

,#*(



ljj/0f@)&% cfiff9 #@-!^ h"nfO{ @)!*_

@)&$ cfiff9 #!-!% h"nfO{ @)!&_

@)&# >fj0f !-!^ h"nfO{ @)!^_

vfB tyf k]o kbfy{ !,)*,@!,@*! !,)#,$^,!$@ (!,)*,^(@

;~rfng ;fdu|L #),(*,^%$ @%,*$,$(% @(,##,$$#

O{lGhlgol/Ë ;fdu|L #&,@^,&&* #(,%!,!&% #(,!^,&(*

hDdf !,&^,$^,&!# !,^*,*!,*!@ !,%(,%*,(##

lhG;L df}Hbftcg';"lr–@

-/sd ?k}o+fdf_

ljj/0f@)&% cfiff9 #@-!^ h"nfO{ @)!*_

@)&$ cfiff9 #!-!% h"nfO{ @)!&_

@)&# >fj0f !-!^ h"nfO{ @)!^_

ljljw cf;fdLx? (,@(,)*,((! (,%*,%),)!( *,@^,(@,*$!

cGo kfpg"kg]{ #&,&@,^$@ ^,#%,$),)!! %,^(,((,***

;fk6L tyf k]ZsL $),##,@@@ %@,%),#(^ -%),$&^_

hDdf !),)&,!$,*%% !^,$^,$),$@^ !#,(^,$@,@%#

Aofkfl/s tyf cGo k|fKo /sdcg';"lr–#

ljj/0f@)&% cfiff9 #@-!^ h"nfO{ @)!*_

@)&$ cfiff9 #!-!% h"nfO{ @)!&_

@)&# >fj0f !-!^ h"nfO{ @)!^_

a}+sdf gub !#,^!,((,**# &,)(,(^,&*@ #),$*,#),$*%

gub !&,$(,!$! !&,*@,((( !(,)%,*$)

d"4tL hDdf -() lbg leq kl/kSjtf x"g]_ @),)),)),)))

hDdf ##,&(,$(,)@$ &,@&,&(,&*! #),^&,#^,#@%

gub tyf a}+s df}Hbftcg';"lr–$

cf=j= @)&$÷)&% ;fnsf] jflif{s lx;fa;“u ;DalGwt cg';"lrx¿



ljj/0f@)&% cfiff9 #@-!^ h"nfO{ @)!*_

@)&$ cfiff9 #!-!% h"nfO{ @)!&_

@)&# >fj0f !-!^ h"nfO{ @)!^_

clws[t z]o/ k'FhL %,)),)),)),))) %,)),)),)),))) %,)),)),)),)))

hf/L z]o/ k"FhL @,%),)),)),))) @,%),)),)),))) @,%),)),)),)))

r"Qmf z]o/ k"FhL !,**,^^,%$,))) !,**,^^,%$,))) !,**,^^,%$,)))

z]o/ k'FhLcg';"lr–%

-/sd ?k}o+fdf_

ljj/0f@)&% cfiff9 #@-!^ h"nfO{ @)!*_

@)&$ cfiff9 #!-!% h"nfO{ @)!&_

@)&# >fj0f !-!^ h"nfO{ @)!^_

pkbfg *,@$,(),$#* #,$),$),)@$ #,!@,$%,#$%

;l~rt ljbf !,!@,)@,&%* !,@#,%*,@$# !,)$,)),((!

>lds sf]if @,)),)),)))

hDdf !!,#^,(#,!(^ $,^#,(*,@^& $,!^,$^,##^

cGo u}/ ljlQo bfloTjx? -bL3{sflng sd{rf/L ;'ljwf_cg';"lr–^

ljj/0f@)&% cfiff9 #@-!^ h"nfO{ @)!*_

@)&$ cfiff9 #!-!% h"nfO{ @)!&_

@)&# >fj0f !-!^ h"nfO{ @)!^_

:yug s/ !),$&,$!,)*^ !@,$#,@@,#%* !$,#(,*(,)&^

hDdf !),$&,$!,)*^ !@,$#,@@,#%* !$,#(,*(,)&^

:yug s/ -v'b_cg';"lr–&




ljj/0f@)&% cfiff9 #@-!^ h"nfO{ @)!*_

@)&$ cfiff9 #!-!% h"nfO{ @)!&_

@)&# >fj0f !-!^ h"nfO{ @)!^_

C0fdf ltg"{kg]{ Jofh !,&&,&%,@() !,(&,%#,@@( @,^!,!*,$&%

l/6]G;g dgL (Retention Money) ^(,#$,&!$ #&,!(,%@@ @&,*%,)#$

ljljw ;fx'x? !),)!,^(,@*( !),%*,!%,%%$ &,($,#@,%##

xfoftnfO{ ug'{ kg]{ e'QmfgL @!,*),(&,!)& !%,*@,)#,^$& #$,)),@$,@#)

cGo ;fx'x? !!,*$,*$,%!* (,%),$),$)@ !^,&$,@$,*$#

ltg"{kg]{ >f]tdf s/ s§L @^,#!,^^$ %!,(@,%%^ #$,)&,(^*

ltg"{kg]{ d'=c=s/ @,!),^),%)& !,%#,%*,(@@ $$,@^,!@%

ltg"{kg]{ nfef+if &,#&,!!,*() – –

hDdf %%,**,^$,(&( $),#),*#,*#@ ^@,#^,!(,@)*

Aofkfl/s tyf cGo ltg"{kg]{cg';"lr–*

-/sd ?k}o+fdf_

ljj/0f@)&% cfiff9 #@-!^ h"nfO{ @)!*_

@)&$ cfiff9 #!-!% h"nfO{ @)!&_

@)&# >fj0f !-!^ h"nfO{ @)!^_

cfos/ Joj:yf÷ltg{"kg]{ v"b !,#),^*) ^),*#,#*$ &*,@$,!$!

cNksflng sd{rf/L ;"ljwfx? %,@$,@#,*@) %,#!,@),^$# #,)(,!*,((%

cNksflng Joj:yfx? !,&%,)@,!#( !,^*,%^,(#* *,(*,%@&

cfjf; Joj:yf – !&,(%,*),#$* !%,**,(#,%&$

hDdf &,)),%^,^#( @%,%^,$!,#!# !(,*%,#%,@#&

Joj:yfx?cg';"lr–(

ljj/0f@)&% cfiff9 #@-!^ h"nfO{ @)!*_

@)&$ cfiff9 #!-!% h"nfO{ @)!&_

sf]7f ljqmLaf6 cfDbfgL &%,*#,$&,(@@ &@,($,@^,!%@

vfB tyf k]o kbfy{ ljqmLaf6 cfDbfgL %),*!,&),)!$ $*,^!,%$,^)!

6]lnkmf]g ;]jfaf6 cfDbfgL !^,#%,&(% @$,&#,%@%

cGo ;~rfng ljefux?af6 cfDbfgL %,$@,#*,@*! $,($,&#,#*!

hDdf !,#@,@#,(@,)!@ !,@^,&%,@&,^%(

;~rfngaf6 cfDbfgLcg';"lr–!)




cGo cfDbfgL

cg';"lr–!!

-/sd ?k}o+fdf_

;+rfng vr{ tyf ;+rfngsf] cGo nfutcg';"lr–!@

sd{rf/L vr{ tyf ;"ljwfx?

cg';"lr–!#

ljj/0f@)&% cfiff9 #@-!^ h"nfO{ @)!*_

@)&$ cfiff9 #!-!% h"nfO{ @)!&_

Aofh cfDbfgL (,!!,*),^@& #,&^,&&,*$)

ef8f cfDbfgL $,)#,#),)@# $,^@,($,!)@

ljljw cfDbfgL !,^#,&&,#*& &,*),*&,@^^

hDdf !$,&*,**,)#& !^,@),%(,@)*

ljj/0f@)&% cfiff9 #@-!^ h"nfO{ @)!*_

@)&$ cfiff9 #!-!% h"nfO{ @)!&_

sf]7f ;]jfsf] nfut÷vfB kbfy{ @!,!!,%%,!&! @),**,#!,*@(

cGo ;~rfng vr{x? @^,**,(*,*%$ @&,!%,^(,&#&

hDdf $*,)),%$,)@% $*,)$,)!,%^^

ljj/0f@)&% cfiff9 #@-!^ h"nfO{ @)!*_

@)&$ cfiff9 #!-!% h"nfO{ @)!&_

sd{rf/L vr{ #!,%^,@&,($( @&,&^,)^,@!^

sd{rf/L cGo ;"ljwfx? $,$&,*%,%!( $,$),#&,)@)

hDdf #^,)$,!#,$^* #@,!^,$#,@#^




k|zf;sLo vr{x? cg';"lr–!$-/sd ?k}o+fdf_

ljlQo vr{ ÷-cfDbfgL_cg';"lr–!%

ljlqm tyf k|j4{g vr{

cg';"lr–!^

ljj/0f@)&% cfiff9 #@-!^ h"nfO{ @)!*_

@)&$ cfiff9 #!-!% h"nfO{ @)!&_

k|zf;lgs vr{ ^,$#,^#,%(^ ^,&@,(%,(%^

;+:yfut ;fdflhs pQ/bfloTj vr{ @*,#(,!$# @*,$#,$%^

hDdf ^,&@,)@,&#( &,)!,#(,$!@

ljj/0f@)&% cfiff9 #@-!^ h"nfO{ @)!*_

@)&$ cfiff9 #!-!% h"nfO{ @)!&_

lj1fkg tyf k|sfzg &@,)#,%@@ *@,)(,*&@

Jofkf/ k|j4{g vr{ #),(%,*@% !),@*,(*)

e|d0f vr{ #*,!#,)$% !*,^^,%*&

Aofkfl/s k|bz{gL $,)*,(%( &,$%,!#*

lj1fkg tyf ljlqm k|jb{g @$,&*,^(& #*,#*,^%*

nf]oN6L k|f]u|fd vr{ !,%@,^$,$%^ !,@*,*@,#&^

u|'k ;le{; kl/jlt{t z"Ns *^,^*,%)! *#,#!,%#*

u|'k ;le{; l:y/ z"Ns !,$%,^!,@^$ !,%%,^!,!#)

hDdf %,%$,($,@^( %,@$,^$,@&(

ljj/0f@)&% cfiff9 #@-!^ h"nfO{ @)!*_

@)&$ cfiff9 #!-!% h"nfO{ @)!&_

ljb]zL ljlgdo -gfkmf_÷gf]S;fg ^,^@,#)! ##,%),&!&

u}/ cltly ljb]zL ljlgdo -gfkmf_÷gf]S;fg %,@%,%%% @%,$&*

cgl/onfOh ljb]zL ljlgdo -gfkmf_÷gf]S;fg ^),@@,##& -!,&!,@),*&#_

a}+s z"Ns tyf sldzg !,($,^^,&(% !,((,#@,^$@

hDdf @,^^,&^,(** ^!,*&,(^#




k|d'v n]vfgLltx¿ tyf n]vf ;DaGwL l6Kk0fLx¿@)&% cfiff9 #@ -!^ h"nfO{ @)!*_ ut]

!= ;:yfut k[i7e'ldM

tf/fufpF l/h]G;L xf]6N; lnld6]8 -æsDkgLÆ_ g]kfnsf] sDkgL P]g cGtu{t :yfkgf eO{ g]kfn :6s PS;r]~h lnld6]8df ;'lrs[t ePsf] klAns lnld6]8 sDkgL xf] . o; sDkgLsf] /lhi68{ sfof{no tyf sf/f]af/ ug]{ d'Vo :yfg sf7df08f} dxfgu/kflnsf j8f g+=^, af}4, sf7df08f}df /x]sf] 5 .

o; sDkgLn] Hyatt International SEA (Pte) Ltd. ;Fu ;Demf}tf u/L Hyatt sf] k|fljlws ;xof]udf xf]6n Joj;fo ;~rfng ub}{ cfO{/x]sf] 5 .

@= k|d'v n]vf gLltx?M

@=! tof/Lsf] cfwf/M

@=!=! cg'kfngfsf] ljj/0fM

ljlQo ljj/0fx? Jo;fosf] lg/Gt/tf /xg] cfwf/df / g]kfn rf6{8{ PsfpG6]G6\; ;+:yfåf/f hf/L g]kfn ljlQo k|ltj]bg dfg (Nepal Financial Reporting Standards) cg'?k tof/ kfl/Psf] 5 .

;g\ !^ h'nfO{ @)!& sf] cGTodf tof/ kfl/Psf] ljlQo ljj/0f ;lxt kl5Nnf] ;a} cjlwsf] ljlQo ljj/0f :yfgLo n]vfsf] ;j{dfGo l;4fGt (Generally Accepted Accounting Practice) (Local GAAP) cg'?k tof/ kfl/Psf] lyof] . !^ h'nfO{ @)!* sf] cGTodf tof/ kfl/Psf] of] ljlQo ljj/0f sDkgL åf/f NFRS cg'?k tof/ kfl/Psf] klxnf] ljlQo ljj/0f xf] .

;g\ )* hgj/L @)!( df a;]sf] sDkgLsf] ;~rfns ;ldltn] ljlQo ljj/0fx? Hff/L ug{sf] nflu l:js[tL k|bfg u¥of] .

dfkgsf] cfwf/ M

lgDg lnlvt k|d'v ;dfof]hg afx]s sDkgLsf] ljlQo ljj/0fx? P]ltxfl;s nfut cjwf/0ff cg'?k tof/ ul/Psf] 5 .

;DklQsf] cjd'Nog (Impairement) sf] n]vfª\sg ;DklQsf] k|fKo d'Nosf] cfwf/df ul/Psf] 5 .

@=!=@ dxTjk"0f{ n]vfª\sg cg'dfgx?M

g]kfn ljQLo k|ltj]bg dfg (NFRS) adf]lhd tof/ ePsf] ljQLo ljj/0fdf lglZrt dxTjk"0f{ n]vfª\sg cg'dfg tyf ljj]ssf] k|of]u cfjZos /x]sf] x'G5 . sDkgLsf] n]vf gLltsf] cjnDag ug]{ k|lqmofdf Joj:yfkgn] ljj]ssf] k|of]u ug'{kg]{ cfjZos /x]sf] x'G5 . o; sDkgLn] eljiodf x'g;Sg] 36gf;Fu ;DalGwt lglZrt cg'dfgx? tyf cjwf/0ffx? agfPsf] x'G5 . cg'dfg tyf ljj]s o; kl/l:yltx?df eljiodf x'g ;Sg] 36gfqmdx?sf] ckjfbx? hfoh /x]sf] ljZjf; ;lxt ljutsf] cg'ejx? tyf cGo sf/s tTjx?sf] cfwf/df lg/Gt/ d'Nofª\sg ul/G5g . eljiodf oL cg'dfgx? tyf cjwf/0ffx? eGbf jf:tljs glthf km/s x'g ;S5g . cfufdL cfly{s jif{ leq ;DklQ tyf bfloTjsf] /sd axg ug{ k|d'v ;dfof]hg u/fpg ;Sg] ;f/e't hf]lvd ePsf o; cg'dfgx? tyf cjwf/0ffx?df d'Votof lgDGffg';f/ kb{5gM



s= cfos/

rfn' cfos/ M

Rffn' cfos/ h'g z]o/ k"Flhdf k|ToIf ?kn] n]vfª\sg x'g] lzif{s;Fu ;DaGw x'g] xb;Ddsf] afx]s rfn' cfos/ cfo ljj/0fdf ;dfj]z ul/Psf] 5 . rfn' cfos/ jf;nft ldltdf s/ of]Uo cfodf s/sf] b/ k|of]u ul/ e'QmfgL ug'{kg]{ cg'dflgt bfloTj xf] . h;df kl5Nnf] jif{sf] e'QmfgL ug'{kg]{ s/ bfloTjsf] ;dfof]hg olb 5 eg] Tof] klg ;dfj]z ul/Psf] x'G5 .

Rffn' s/df s/ of]Uo cfDbfgL jf ;f] jif{sf] gf]S;fgLdf / cl3Nnf] jif{x?sf] ;Dawdf e'QmfgL ug'{kg]{ jf k|fKt ug'{kg]{ s/sf] s'g} ;dfof]hg ;lxt e'QmfgL ug'{kg]{ jf k|fKt ug'{kg]{ ck]lIft s/ ;dfj]z /x]sf x'G5g . rfn' cfos/sf] /sdn] cfos/;Fu ;DalGwt ePsf s'g} clglZrttfsf] ljrf/ u/L ;s]kl5 e'QmfgL ug'{kg]{ jf k|fKt ug'{kg]{ s/ /sdsf] pQd cg'dfg k|ltlalDat ub{5 . k|ltj]bg tof/ u/]sf] ldlt;Dd nfu' ePsf / nuftf/ nfu' ePsf s/sf b/ / cfos/ sfg"g cg';f/ dfkg x'G5 .

dfGo /sdx? ldnfg (Off set) ug{ sfg"gL ?kdf nfu' x'g] clwsf/ ePsf] cj:yfdf dfq rfn' s/ ;DklQ tyf rfn' s/ bfloTj ;Gt'ngdf Nofpg ;lsG5 / of] ug'{sf] p2]Zo v'b cfwf/ tyf Ps} ;fy ;DklQ k|fKt ug{ tyf bfloTj km/kmf/s ug{ /x]sf] x'G5 .

:yug s/ M

ljlQo k|:t'lts/0f (Financial Reporting) p2]Zosf] nflu u0fgf ul/Psf] ;DkQL bfloTj / s/ k|of]hgsf] nflu u0fgf ul/Psf] ;DklQ / bfloTjsf] lar c:yfO{ leGgtfsf] ;DaGwdf :yug s/ n]vfª\sg ul/G5 . :yug s/ k/ ;fl/Psf] s/ gf]S;fgL tyf kfpg' kg]{ s/sf] ;DaGwdf klg n]vfª\sg ul/G5 .

:yug s/ ;DklQ Tolt a]nf dfq u0fgf ul/G5 h'g ;DklQ k|of]u u/] jfkt eljZodf ;DefJo s/ of]Uo gfkmf k|fKt x'G5 . pkof]u gePsf] s/ gf]S;fgL, eljZodf s/ of]Uo gfkmf k|fKt gx'g'sf] bl/nf] k|df0f xf] .

To;}n] sDkgL Tof] xb;Dd :yug s/ ;DklQsf] n]vfª\sg ub{5 hxFf :yug s/ ;DklQ k|fKt u/] jfkt s/ of]Uo cfodf km/s jf kof{Kt s/ of]Uo cfo k|fKt x'g] oy]i7 k|df0f pknAw x'G5 . :yug s/ ;DklQ rfx] Tof] n]vfªsLt xf]; jf cn]vfªsLt xf]; jf;nft ldltdf k"gM lgwf{/0f ul/G5 / ;DalGwt s/ ;'ljwf k|fKt gePsf] xb;Dd o;nfO{ 36fP/ n]vfª\sg ul/G5 .

jf;nft ldltdf nfu' /x]sf] sfg"gsf] cfwf/df ;DklQsf] lg;u{ tyf bfloTjsf km5\of{]6 ePsf] cjlwdf nfu' /x]sf] s/ b/sf] cfwf/df :yug s/ u0fgf ul/G5 . :yug s/sf] u0fgfn] s/sf] kl/0ffdnfO{ o; k|sf/n] bzf{p5 h;df jf;nft ldltdf sDkgLn] cfˆgf] ;DklQ tyf bfloTjnfO{ k|fKt ug{ jf km5\of]{6 ug]{ cg'dfg u/]sf] x'G5 .

rfn' s/ bfloTj tyf ;DklQ Pscfk;df ;dfof]hg ug{ sfg"g adf]lhd nfu' ePsf s'g} clwsf/ ePdf e'QmfgL ug{ afFsL /x]sf] s/ ;DklQ / bfloTjx? Pscfk;df ;dfof]hg ul/g]5 / ltgLx? ;f]xL s/of]Uo ;+:yf jf cGo a]Un} ;F:yfdf ;f]xL s/ k|zf;gn] nfu' u/]sf] cfos/;Fu ;DalGwt x'g]5g, t/ ltgLx?sf] p2]Zo v'b cfwf/df rfn' s/ bfloTj tyf ;DklQ km/kmf/s ug]{ x'G5 jf ltgLx?sf] s/ ;DklQ / bfloTj Ps} ;fy k|fKt x'g]5 .



:yug s/ ;DklQ tyf bfloTjsf] n]vfª\sg M

Jff;nft ldltdf k|rlnt sfg"g cg';f/ / s/sf] b/sf] cfwf/df :yug s/sf] u0fgf ul/G5 . sDkgLn] ?= !,(%,*!,@&@.– :yug s/ ;DklQ n]vfª\sg u/]sf] 5 h'g clen]lvt gfkmf / s/ gfkmf larsf] ;dosf] km/ssf] sf/0fn] >[lht ePsf] xf] h'g cfiff9 #@, @)&% sf] cfo ljj/0fdf n]vfª\sg ul/Psf] 5 . o;sf] lj:t[t ljj/0f lgDgfg';f/ /x]sf] 5 .

ljj/0fz'? df}Hbft

->fj0f !, @)&$_Rffn'jif{sf]

clGtd df}Hbft-cfiff9 #@, @)&%_

:yug s/ ;DklQ÷-bfloTj_

;do cGt/sf] sf/0fn]M

s_ l:y/ ;DklQ -!#,!%,%%,*^#_ (@,*%,%%( -!@,@@,&),#)$_

v_ pkbfg &@,##,%)% !,)@,(%,&!# !,&%,@(,@!*

v'b ;DklQ÷-bfloTj_ -!@,$#,@@,#%*_ !,(%,*!,@&@ -!),$&,$!,)*^_

v= sfof{Tds tyf k|:t'tLsf] d'b|fM

sDkgLsf] ljlQo ljj/0fx? g]kfnL ?k}ofFdf tof/ u/L k|:t't ul/Psf] 5 h'g sDkgLsf] sfof{Tds tyf k|:t'tLsf] d'b|f xf] .

u= ;DklQ, d]lzg tyf pks/0f / cd't{ ;DklQM

hUUff k|fKt u/]sf] jf:tljs nfut / Land Development vr{ ;d]t ul/ hUuf d'No n]vfª\sg ul/Psf] 5 . l:y/ ;DklQx?sf] xsdf, ;f] ;DklQsf] vl/b nfut, lgdf0f{ nfut jf k'g{d'Nofªsg nfutdf, ;DklQsf] s'g} cjd'Nog,olb s'g} eP jf ;l~rt x|f;÷ckn]vg s§L u/L b]vfOPsf] 5 . nfutdf ;DklQ k|of]udf Nofpbfsf] lbg;Ddsf] ;DklQsf] vl/b jf lgdf{0f d'Nodf k|of]udf Nofpg nfUg] ;Dk"0f{ k|ToIf vr{x? tyf ;DklQsf] vl/b jf lgdf{0f ug{sf] nflu lnPsf] C0fsf] Aofh ;d]t ;dfj]z ul/ b]vfOPsf] 5 . ;DklQsf] cjd'Nog olb 5 eg] sDkgLn] jif{sf] cGTodf klxrfg u/L ;f]sf] n]vfª\sg ub{5 .

l:y/ ;DklQ h8fg tyf k|of]u ul/ ;s] kl5 ePsf] vr{ olb pQm vr{af6 sDkgLnfO{ eljiodf cfly{s nfe x'G5 / pQm vr{sf] k|i6 ?kdf d'Nofª\sg ug{ ;lsG5 eg] dfq l:y/ ;DklQdf k"FhLs[t ul/G5 .

;DklQsf] lg;u{ jf ;DklQ k|of]u u/] kZrft eljiodf cfly{s nfe kfpb}g eg] To:tf ;DklQ, d]lzg tyf pks/0fx?nfO{ l:y/ ;DklQaf6 x6fO{G5 . To;/L ;DklQsf] lg;u{ jf lj:yfkg kl5 gfkmf jf gf]S;fgsf] lgwf{/0f To:tf] ;DklQsf] lg;u{ d'No / lstfaL d'Nosf] ljrsf] km/saf6 ul/G5 / To:tf] gfkmf gf]S;fgnfO{ gfkmf tyf gf]S;fg lx;fjdf n]vfª\sg ul/G5 .

k"gd{'Nofªsg M

k"gd{"Nofªsgsf] ;dodf k"gd{"NofªsLt ;DklQsf] x|f; s§LnfO{ s'n lstfaL x|f; s§L /sdaf6 x6fO{ ;DklQsf] af‘sL d'NonfO{ k"gd{"Nofªsg d'Nodf k|:t't ul/Psf] 5 .

P]ltxfl;s nfut cjwf/0ffsf] cfwf/df lgwf{/0f ePsf] df]ndf s§L ul/Psf] x|f; eGbf k"gd{"NofªsLt ejgdf s§L ul/Psf] a9L x|f; /sdnfO{ k"gd{"Nofªsg sf]ifaf6 36fO{ b]vfpg] ub{5 . k"gd{"Nofªsg

-/sd ?k}o+fdf_



ubf{ ePsf] gfkmfnfO{ k"gd{"Nofªsg sf]ifdf k|:t't ul/Psf] 5 . k"gd{"NofªsLt ;DklQ lg;u{ kZrft af+sL /x]sf] df]nnfO{ ;+lrt gfkmf / gf]S;fg lx;fjdf ;fl/g] ul/Psf] 5 .

s'g} klg l:y/ ;DklQsf] k"gd{"Nofªsg o; jif{ el/ ul/Psf] 5}g .

x|f; s§L tyf ckn]vg M

;DklQsf] cg'dflgt k|of]u cjlwsf] cfwf/df x|f; s§L tyf ckn]vgsf] u0fgf ul/Psf] 5 . ;DklQ, d]lzg tyf pks/0fsf s'g} efu k|of]u jf lg;u{ jf6 eljiodf cfly{s kmfO{bf x'b}g eg] To:tf ;DklQnfO{ clen]vaf6 x6fO{Psf] 5 . olb pko'Qm eof] eg] ;DklQsf] afFsL d'No, k|of]u cjlw / x|f; s§Lsf] tl/sfnfO{ k|To]s cfly{s jif{df k"gM cjnf]sg ul/G5 / ToxL cg';f/ cfufdL cjlwdf ;dfof]hg ul/G5 .

ljlQo ljj/0f agfpbf sDkgLn] TotL a]nf k|rlnt dfGotf cg'dfgsf] cfwf/df lglt lgodx? agfO{ nfu' u/]sf] x'G5 . To:tf lgltx? agfpbf eljiodf >[hgf x'g] ljBdfg kl/l:ytL / dfGotf rfx] Tof] ahf/df cfPsf] kl/jt{gn] xf]; jf sDkgLsf] sfa' aflx/sf] kl/l:ytLn] cfPsf] xf]; lt kl/l:ytL / dfGotfn] c;/ kf/L /fv]sf] x'G5 . To:tf kl/jt{gx? ePsf] a]nfdf cjwf/0fdf k|ltljlDat b]lvG5 .

;DklQsf] cg'dflgt k|of]u cjlw / x|f; s§L b/ lgDg k|sf/ /x]sf] 5 .

;DklQsf] ljj/0f k|of]u cjlw x|f; s§Lsf] b/Efjg $@–^) jif{ !=^^Ü–@=#*Ü

oGq tyf pks/0f $–!) jif{ !)Ü–@%Ü

;jf/L ;fwg %–!) jif{ !)Ü–@)Ü

kmlg{r/ tyf sfof{no ;fdfg $–!) jif{ !)Ü–@%Ü

cGo ;DklQ %–!) jif{ !)Ü–@)Ü

sDKo'6/ xf8{j]o/ %–* jif{ !@=%)Ü–@)Ü

sDKo'6/ ;ˆ6j]o/nfO{ #–% jif{sf] cfwf/df x|f; s§L ul/Psf] 5 .

k"Flhut sfo{ k|utL M

k"Flhut sfo{ k|utL df lgdf0f{flwg / h8fg cj:yfdf /x]sf] ;DklQ n]vfªsg u/LPsf] 5 . h;df lgDgx? klg ;dfj]z /x]sf] 5 .

7]s]bf/÷k"Flhut vr{ ;DalGwt Suppliers nfO{ lbO{Psf] k]lZs

k"Flhut :6f]/ sf] lhG;L ;dfg

;DklQsf] cad'NogM

k|To]s jf;nft ldltdf ;DklQsf] cad'Nogsf] ;+s]t 5 jf 5}g elg lgwf{/0f ug{ sDkgLsf] ;DklQ -nufgL ;DklQ, Biological ;DklQ / lhG;L df}Hbft / k/ ;fl/Psf] s/ afx]s_ sf] /sdsf] ;ldIff ul/G5 . olb To:tf] ;+s]t /x]5 eg] ;DklQsf] c;'n x'g ;Sg] k|fKo /sdsf] cg'dfg ul/G5 . k|To]s n]vfkl/If0f ldltdf k|of]udf gcfPsf] cd't{ ;DklQsf] p;'n x'g ;Sg] k|fKo /sd (Recoverable Amount) sf] cg'dfg ul/G5 . p;'n x'g ;Sg] k|fKo /sd (Recoverable Amount) eGbf ;DklQsf] lstfaL d'No jf gub pTkfbg OsfO{ a9L ePdf cjd'Nog gf]S;fgL cfo ljj/0fdf n]vfª\sg ul/G5 .



k|fKo /sd (RecoverableAmount) eGgfn] ;DklQsf] v'b ljqmL d'No / k|of]u sf] d'No (Value in use) dWo] h'g a9L x'G5 ;f] nfO{ hgfp5 .

3= lhG;L df}HbftM

z'?df k|fKt x'bf lhG;L df}Hbftsf] d'Nofª\sg nfut d'Nodf tTkZrft nfut d'No / v'b k|fKt x'g] d'No dWo] h'g sd x'G5 ;f] d'Nodf d'Nofª\sg ul/ b]vfO{Psf] 5 . v'b k|fKtL d'No eGg] cg'dfgLt ahf/ d'Nodf kl/jlt{t laqmL vr{x? s§L ul/ b]vfO{Psf] 5 .

lhG;L df}HbftnfO{ klxn] k|fKtL klxn] lgisfzg (First in First Out, FIFO) ljlw jf ef/Lt cf};t ljlw (Weighted Average Method) df df}Hbft k|fKt ubf{ / xfnsf] :yfg / cj:yfdf /fVgsf] nflu ePsf vr{x? ;d]t ;dfj]z ul/ d'Nofª\sg ul/Psf] 5 .

ª rfn' / u}/ rfn'sf] juL{s/0fM

o; sDkgLn] ;DklQ tyf bfloTjx? rfn' / u}/ rfn' juL{s/0fsf] cfwf/df Jff;nftdf k|:t't ug]{ ub{5 .

lgDglnlvt cj:yfdf s'g} ;DklQnfO{ ærfn' ;DklQÆ egL JofVof ul/Psf] 5 .

k|ltj]bg tof/ ug]{ ;do kl5 !@ dlxgf leq k|fKt ul/g] egL cfzf ul/Psf], jf

gub jf gub ;/x ug{ s'g} k|ltaGw geP;Dd jf k|ltj]bg tof/ ug]{ ;do kl5 sDtLdf !@ dlxgf;Dd bfloTj km/kmf/s ug{ k|of]u ePsf] gub ;/x .

cGo ;DklQnfO{ u}/ rfn' ;DklQ egL juL{s/0f ul/Ps]f 5 .

lgDglnlvt cj:yfdf ærfn' bfloTjÆ egL JofVof ul/Psf] 5 .

k|ltj]bg tof/ ug]{ ;do kl5 !@ dlxgf leq km/kmf/s ug{ afFsL /x]sf], jf

k|ltj]bg tof/ ug]{ ;do kl5 sDtLdf !@ dlxgf;Dd km/kmf/s ug]{ :yug ug{ s'g} clwsf/0f gePsf] .

o; sDkgLn] cGo ;a} bfloTjnfO{ u}/ rfn' bfloTj egL juL{s/0f u/]sf] 5 . :yug s/ ;DklQ tyf bfloTjnfO{ u}/ ;DklQ tyf bfloTj egL juL{s/0f ul/Psf] 5 .

ljQLo pks/0fM

ljQLo pks/0f eg]sf] o:tf] s/f/ xf] h;n] s'g} Ps k|lti7fgsf] ljQLo ;DklQ a[l4 ub{5 / csf]{ k|lti7fgsf] ljQLo bfloTj jf z]o/df a[l4 ub{5 .

z'? n]vfª\sg / dfkgM

gfkmf gf]S;fgåf/f ;d'lrt d'Nodf n]vfª\sg ul/Psf] afx]s k|f/lDes ?kdf ljlQo ;DklQnfO{ ;d'lrt d'No / ;DklQ k|fKt ug{ nfu]sf] nfutsf] hDdf d'No df n]vfª\sg ul/Psf] 5 .

z'? n]vfª\sgdf Pp6f ljlQo ;DklQnfO{ lgDg lnlvt dfkg cg';f/ juL{s/0f ul/Psf] 5 .

kl/]zf]wg nfut (Amortised Cost),

cGo a[xt cfo dfkm{t plrt d'No (FVTOCI) C0f nufgL,

cGo a[xt cfo dfkm{t plrt d'No (FVTOCI) z]o/df nufgL, jf

gfkmf gf]S;fgL dfkm{t plrt d'No (FVTPL)



ljlQo bfloTjx? Gffkmf gf]S;fg åf/f ;d'lrt d'Nodf ljlQo bfloTjsf] ?kdf juL{s/0f ul/Psf] / C0f, e'QmfgL ug'{kg]{ cyjf Derivatives as Hedging pks/0f nfO{ pko'Qm cfwf/df juL{s/0f ul/Psf] 5 . k|f/lDes ?kdf ;a} ljlQo bfloTjnfO{ ;d'lrt d'Nodf n]vfª\sg ul/Psf] 5 / C0f / e'QmfgL ug'{kg]{df sf/f]af/ nfutnfO{ ;dfof]hg u/L b]vfO{Psf] 5 .

tTkZrft dfkg (Subsequent measurement)M

!= kl/zf]wg nfut (Amortised Cost) sf] ljQLo ;DklQM

olb sa'n ul/Psf] gub k|jfx ;+sng ug]{ k|of]hgsf] nflu ;DklQ /fVg] p2]Zo ePsf] Joj;fo df]8]n leq ljQLo ;DklQx? eP / sa'n ul/Psf] ljQLo ;DklQsf] zt{n] tf]lsPsf] ldltx?df gub k|jfxdf a[lå u/]df h'g d'nwg / d'nwgsf] e'QmfgL ug{ afFsL /x]sf] Jofhsf] Psdfq e'QmfgL x'G5 To:tf ljQLo ;DklQx? kl/]zf]wg nfutdf dfkg ul/G5 .

@= ;d'lrt d'Nodf /x]sf] ljQLo ;DklQ dfkm{t cGo a[xt cfo (FVTOCI) :

olb s'g} Pp6f ljQLo cfodf sa'n ul/Psf] gub k|jfx / ljQLo ;DklQsf] laqmL ;d]t b'j}af6 ;+sng u/L Joj;fo df]8]n leqsf] p2]Zo k'/f ug{ s'g} Pp6f ljQLo ;DklQ a[xt cfo dfkm{t ;d'lrt d'Nodf kl5 lx;fa lstfadf ul/g]5 / ljQLo ;DklQsf] s/f/sf] zt{x?n] lglZrt ldltdf gub k|jfx a[lå ug]{ 5g h'g d'nwg / d'nwgsf] e'QmfgL ug{ afFsL /x]sf] Jofhsf] Psdfq e'QmfgL x'G5 . To;sf] cltl/Qm, sDkgLn] 5gf]6 u/L kl/jt{g x'g g;Sg] u/L To;sf] Joj;fo df]8]n ePsf] cj:yfdf To;sf] nufgLsf] lglDt Pp6f O{lSj6L ;fwgsf] ?kdf juL{s/0f u/]sf] cj:yfdf To:tf k5L ePsf kl/jt{g ;d'lrt d'Nodf x'g]5 h;nfO{ cGo a[xt cfodf n]vfª\sg ul/Psf] 5 .

#= ;d'lrt d'Nodf gfkmf jf gf]S;fgLdf ljQLo ;DklQx? (FVTPL) :

dfly pNN]lvt s'g} klg juL{s/0fx?df gk/]sf] ljQLo ;DklQ gfkmf jf gf]S;fg lx;fa dfkm{t ;d'lrt d'Nodf d'Nofª\sg ul/Psf] 5 .

$= O{lSj6L nufgLM

g]kfn ljQLo k|ltj]bg dfg ( (NFRS) sf] If]q leqsf ;a} O{lSj6L nufgL ;d'lrt d'Nodf dfkg u/LG5 . g]kfn ljQLo k|ltj]bg dfg (NFRS) nfu' x'g] Pp6f Joj;fo ;+of]hgdf s'g} Pp6f vl/bstf{n] sf/f]jf/sf] lglDt /flvPsf] O{lSj6L nufgLx? tyf cfsl:ds k|ltkmnnfO{ dfGotf lbPsf]nfO{ FVTPL cg';f/ juL{s/0f ul/g]5 .

%= ljlQo bfloTj M

ljlQo bfloTj gfkmf gf]S;fgåf/f ;d'lrt d'Nodf d'Nofª\sg ul/Psf] Joj;flos ;dfof]hgsf] n]vfª\sLt ul/Psf] ;DefJo k|ltkmn afx]ssf] k|f/lDes ?kdf k|efjsf/L Jofh tl/sfsf] k|of]u ul/ 36fO{Psf] d'Nodf d'Nofª\sg ul/Psf] 5 . jf;nft ldlt kl5sf] Ps jif{ leqsf] Joj;foLs tyf cGo ug'{kg]{ e'QmfgLx? lt pks/0fsf] 5f]6f] e'QmfgLsf] sf/0f ;d'lrt d'Nodf d'Nofª\sg ul/Psf] 5 . k|efjsf/L Jofh b/ tl/sfsf] k|of]u ul/ Jofh nfUg] C0fsf] k|f/lDes ?kdf 36fPsf] d'Nodf d'Nofª\sg ul/Psf] 5 . k|efjsf/L Jofh b/ k4lt 36fpg] tl/sfaf6 bfloTjnfO{ clen]vaf6 36fpbf ePsf] gfkmf tyf gf]S;fgLnfO{ gfkmf gf]S;fg vftfdf n]vfª\sg ul/G5 . 36fPsf] d'Nosf] u0fgf ubf{ k|fKtLdf ePsf] 5'6 tyf yk / k|efjsf/L Jofh b/sf] nfuL k|d'v z'Ns tyf nfutnfO{ Wofgdf /fvL u0fgf ul/G5 . 36fPsf] k|efjsf/L Jofh b/ ljlQo nfutsf] ?kdf gfkmf tyf gf]S;fg vftfdf b]vfO{G5 .



ljQLo ;DklQsf] k'g{juL{s/0fM

o; sDkgLn] ljQLo ;DklQ tyf bfloTj ;'?df g} klxrfg u/L lgwf{/0f ub{5 . ;'? klxrfg kZrft\ ljQLo ;DklQsf] s'g} juL{s/0f ul/g] 5}g h'g Equity Instrument tyf ljQLo bfloTj x'g . C0f ;fwgsf] ?kdf /x]sf ljQLo ;DklQsf] nflu To:tf ;DklQsf] Joj:yfkg ug{ Business Model kl/jt{g ePsf] cj:yfdf dfq k'g{juL{s/0f ul/G5 . Business Model df ePsf] kl/jt{g la/n} x'g] ck]Iff ul/G5 . sDkgLsf] ;~rfngsf ;DaGwdf dxTjk"0f{ /x]sf aflx/L jf cfGtl/s kl/jt{gsf] sf/0fn] ePsf] Business Model sf] kl/jt{g sDkgLsf] dflyNnf] txsf] Joj:yfkgn] lg0f{o ub{5 . sDkgLn] cfˆgf] nflu dxTjk"0f{ /x]sf] s'g} lqmofsnfk ;'?jft u/]sf] jf aGb u/]sf] cj:yfdf Business Model kl/jt{g x'G5 . olb sDkgLn] ljQLo ;DklQ k'g{juL{s/0f u/]df k'g{juL{s/0f u/]sf] ldltaf6 nfu' x'g] u/L eljio nlIft b[li6af6 k'g{juL{s/0f nfu' ub{5 h'g Business Model sf] kl/jt{g kl5 k|ltj]bg k]z ug'{kg]{ csf]{ ;dosf] nflu ;'?jft x'g]5 . cuf8L cfh{g u/]sf] nfe, gf]S;fgLx? x|f; nfe jf gf]S;fgL ;lxt jf Jofhx? sDkgLn] pNn]v ug]{ 5}g .

ljQLo pks/0fsf] ;Gt'ng sfod ug]{ (Off Setting):

;DklQsf] laqmL / bfloTjsf] km5\of]6 ug]{ dg;fo 5 / sfg"gn] klg 5'6 lbPsf] 5 eg] ljlQo ;DklQ tyf ljlQo bfloTjnfO{ ;+o'Qm jf;nftdf Ps cfk;df ;dfof]hg ul/ v'b /sd dfq b]vfO{G5 .

ljQLo pks/0f dfGo gx'g] cj:yf (Derecognition):

lgDglnlvt cj:yfdf k|f/lDes ?kdf ljQLo ;DklQ dfGo x'g] 5}gM

;DklQaf6 gub k|jfx k|fKt ug]{ clwsf/ ;dfKt ePdf, jf

;DklQaf6 gub k|jfx k|fKt ug]{ clwsf/ sDkgLn] x:tfGt/0f u/]sf] cj:yfdf jf Pass through ;Demf}tf cGtu{t s'g} t]>f] kIfnfO{ s'g} ;f/e"t ljnDa gu/L k|fKt u/]sf] gub k|jfx e'QmfgL ug'{kg]{ bfloTj egL cg'dfg u/]df /, cyjf -s_ sDkgLn] qmd};Fu ;a} hf]lvd / k|ltkmn x:tfGt/0f u/]df jf -v_ sDkgLn] ;DklQsf] ;a} hf]lvdx? tyf k|ltkmnx? qmd};Fu x:tfGt/0f klg gu/]sf] / cfkm';Fu klg g/fv]sf] t/ ;f] ;DklQ dfyLsf] cfˆgf] lgoGq0f x:tfGt/0f u/]sf] ePdf .

ha sDkgLn] s'g} ;DklQaf6 gub k|jfx k|fKt ug]{ clwsf/ x:tfGt/0f u/]df jf s'g} pass through ;Demf}tf u/]df, o;n] hf]lvdx? tyf k|ltkmnx? s'g xb;Dd cfkm';Fu /fv]sf] eGg] d'Nofª\sg ub{5 . ha o;n] ;DklQsf] ;Dk"0f{ hf]lvdx? tyf k|ltkmnx? qmd};Fu x:tfGt/0f klg gu/]sf] / cfkm';Fu klg g/fv]sf]], g t ;DklQ dflysf] cfˆgf] lgoGq0f x:tfGt/0f u/]sf] cj:yfdf sDkgLn] x:tfGt/0f u/]sf] ;DklQ sDkgLsf] hf/L /x]sf] ;xeflutfsf] xb;Dd dfGotf k|bfg ug]{5 . To; cj:yfdf, ;f] ;Fu ;DalGwt bfloTj ;d]tnfO{ dfGotf lbO{G5 . x:tfGt/0f ul/Psf ;DklQ tyf ;f] ;Fu ;DalGwt bfloTjx? sDkgLn] cfkm';Fu /fv]sf] clwsf/ tyf bfloTj k|ltljlDat x'g] k|sf/sf] l;4fGtaf6 lx;fa lstfa ul/G5 .

s'g} bfloTj cGt{utsf] bfloTj km/kmf/s u/]df jf vf/]h ePdf jf Dofb ;lsPsf] cj:yfdf s'g} Pp6f ljQLo bfloTjsf] dfGotf x'g] 5}g . ;dfg nufgLstf{ ;fx'af6 xfn sfod /x]sf] ljQLo bfloTjnfO{ csf]{n] tflTjs ?kdf km/s zt{, jf xfn sfod /lx /x]sf bfloTjx¿sf] zt{x?nfO{ tflTjs ?kdf kl/dfh{g u/L k|lt:yfkg u/]df To:tf ;§fk§f jf kl/dfh{gnfO{ jf:tljs bfloTj dfGo gx'g] egL lx;fa ul/G5 / gofF bfloTjnfO{ dfGotf k|bfg ul/G5 . ;f] n] axg u/]sf] qmd};Fusf] km/s /sd gfkmf gf]S;fgL lx;fadf b]vfO{G5 .



r= ;d'lrt d'Nosf] dfkgM

sDkgLn] k|To]s jf;nftsf] ldltdf ljlQo pks/0f, h:t}, Jo'TkGg (Derivatives), ;d'lrt d'Nodf dfkg ub{5 .

;d'lrt d'No eGgfn] dfkg ug]{ ldltdf tf]lsPsf ;xefuLx? larsf] sfg"g;Ddt sf/f]jf/df s'g} ;DklQ laqmL ubf{ jf bfloTj x:tfGt/0f ubf{ ug]{ e'QmfgL eGg] a'lemG5 .

;DklQ jf bfloTjsf] ;d'lrt d'No ahf/df ;xefuLx?n] cfˆgf] pRrtd cfly{s kmfObfsf] cg'dfg u/L ;DklQ jf bfloTjsf] d'No tf]Sbf ug]{ cg'dfg k|of]u u/L dfkg ul/G5 .

sDkgLn] pko'Qm kl/l:ytL cg';f/ d'NofÍgsf t/Lsfx?sf] k|of]u ub{5 h;sf nfuL ;d'lrt d'Nodf dfkg ug{sf] nflu kof{Kt tYox? pknAw x'G5 .

;Dk"0f{ ;DklQx? / bfloTjx? h;sf] ;d'lrt d'No ljlQo ljj/0fdf dfkg jf v'nf;f ul/Psf] 5 To;nfO{ k"0f{ ?kdf ;d'lrt d'No dfkg ug{ dxTjk"0f{ /x]sf] lgDg txsf tYofª\ssf cfwf/df lgDgfg';f/ j0f{g ul/Psf ;d'lrt d'No kbfg'qmd (Hierarchy) leq juL{s/0f ul/G5 .

tx !–M ;dfg ;DklQx? / bfloTjx?sf] nflu zlqmo ahf/df pb[t (Quoted) ul/Psf] ;dfof]hg gul/Psf] ahf/ d'No .

tx @–M k|ToIf jf ck|ToIf ?kdf dfGo ;d'lrt d'No dfkgsf] nflu dxTjk"0f{ /x]sf] tNnf] :t/sf] tYofª\ssf] nflu d'Nofª\sg k4lt .

tx #–M ;d'lrt d'No dfkgsf] nflu cdfGo /x]sf] dxTjk"0f{ tNnf]:t/sf] tYofª\ssf] nflu d'Nofª\sg k4lt .

5= ljlQo C0fsf] nfut M

;DklQ k|fKt ug{sf] nflu lnPsf] C0fsf] ljlQo nfutnfO{ ;DklQdf k"Flhs/0f ul/Psf] 5 / c¿ ljlQo nfutnfO{ Gffkmf gf]S;fg lx;fadf n]vfª\sg ul/Psf] 5 .

h= k|lt z]o/ cfoM

k|lt z]o/ cfDbfgL u0fgf ubf{ o; cjlwsf] v'b gfkmf÷gf]S;fgnfO{ ;f]xL cjlwsf] hDdf z]o/sf] efl/t cf};t ;+Vofn] efu u/L lgsflnPsf] 5 . cfFzLs ?kdf e'QmfgL ePsf O{lSj6L z]o/x? k|ltj]bg tof/ u/]sf] ldltdf k"0f{ r'Qmf ePsf O{lSj6L z]o/;Fu ;fk]If ?kdf nfefFzdf ;/Ls x'g] clwsf/sf] xb;Dd Pp6f O{lSj6L z]o/sf] c+zsf] ?kdf u0fgf ul/G5 . s'g} jif{df sfod /x]sf] O{lSj6L z]o/sf] cf}ift ;+Vof af]g; hf/L ug]{, sfod /x]sf] xsk|b z]o/ hf/L ug]{ ;DaGwdf af]g; hf/L ug]{, z]o/ ljefhg / z]o/ Plss/0f ug]{ 36gfdf ;dfof]hg ul/g]5 .

k|lt z]o/ Go'gtd cfDbfgLsf] lx;fa lstfa ug]{ k|of]hgsf] lglDt, ;a} dilutive securities sf] ;Defljt ;a} c;/x? s'g} jif{ e/L sfod /x]sf z]o/x?sf] efl/t cf}ift ;+Vof tyf O{lSj6L z]o/wgLx?sf] sf/0fn] ;f] jif{sf] nflu ePsf] v'b gfkmf jf gf]S;fgLsf] ;dfof]hg ul/G5 . sDkgLn] hf/L /fv]sf] ;~rfngaf6 Parent Company df ePsf] gfkmf jf gf]S;fgL lgoGq0f ;+Vof ;/x ;Defljt ;fwf/0f z]o/ dilutive securities jf antidilutive sf] lgwf{/0f ug{ k|of]u ul/G5 .



em= Joj:yfx?, ;Defljt bfloTj / ;Defljt ;DklQM

ljutsf] 36gfsf] kl/0ffd :j?k >[lht bfloTj h;sf] sf/0fn] >f]t ;fwgsf] jlxu{dgsf] ;Defjgf a9\g hfG5 / h'g bfloTjsf] e/kbf]{ cg'dfg ug{ ;lsG5, To:tf bfloTjsf] Joj:yf ul/Psf] 5 .

;Defljt bfloTj jf jt{dfg bfloTj ePsf] cj:yf, h;n], >f]tx? Outfl ow aflx/ axfj cfjZos gx'g] ;Defjgf ePdf cfsl:ds bfloTjsf] lglDt v'nf;f ul/G5 . >f]tx? Outfl ow aflx/ axfj x'g] ;Defjgf 6f9f ePdf ;Defljt bfloTj jf jt{dfg bfloTj ePsf] cj:yfsf] s'g} Joj:yf jf v'nf;f ul/g] 5}g .

;Defljt ;DkQLsf] klxrfg ljlQo ljj/0fdf ul/Psf] 5}g . tyfkL, cfly{s nfesf] ;'lglZrttf ePdf ;Defljt ;DklQ / ;DalGwt cfDbgLnfO{ ljlQo ljj/0fdf n]vfª\sg ul/G5 .

@=@ n]vfª\sg lgltx?M

ljlQo ljj/0f tof/ ubf{ ckgfOPsf] k|d'v n]vf gLltx? tn pNn]v ul/Psf 5g . cGoyf pNn]v u/]sf]df afx]s sDkgLn] n]vf gLlt Ps?ktfsf ;fy lg/Gt/ ?kdf nfu' ub}{ cfO{/x]sf] 5 . ljlQo ljj/0f tof/ ubf{ sltko cj:yfx?df s]xL cg'dfg / cfFsngsf] k|of]u ug]{ ul/G5 . ljlQo ljj/0fx? tof/ ubf{ k|of]u ul/Psf dxTjk"0f{ lg0f{o / cfFsngx? tyf To;n] kfg]{ k|efjx?nfO{ v'nfpg' k5{ .

@=@=! Joj;fosf] lg/Gt/tf (Going Concern):

sDkgLsf] ljlQo ljj/0fx? Joj;fosf] lg/Gt/tf /xg] cjwf/0ff cg'?k tof/ ul/Psf] 5 .

@=@=@ ljb]zL d'b|fsf] sf/f]af/M

z'?sf] d'Nofª\sgM

Joj;fosf] l;nl;nfdf ePsf] ljb]zL d'b|fsf] sf/f]af/nfO{ sf/]fjf/ ePsf] ldltsf] ljlgdo b/n] :yfgLo d'b|fdf ?kfGt/ ul/Psf] 5 .

?kfGt/M

ljb]zL d'b|fdf /x]sf] df}lb|s ;DklQ tyf bfloTjnfO{ jiff{Gtsf] ljlgdo b/sf] cfwf/df :yflgo d'b|fdf ?kfGt/ ul/Psf] 5 .

ljlgdo km/sM

lx;fj ldnfg x'g aFfsL df}lb|s ;DklQ / bfloTjsf] k'gM?kfGt/0f ubf{ x'g] ljlgdo km/snfO{ tTsfn} gfkmf÷gf]S;fg lx;fjdf hgfOg] u/]sf] 5 .

ljb]zL d'b|fdf cfDbfgLM

;]jf afktsf] lahs hf/L ubf{ g]kfnL d'b|fdf ug]{ ul/Psf] 5 . ;f] jfktsf] /sd ljb]zL d'b|fdf k|fKt ePdf k|fKt x'Fbfsf] lbgsf] ljlgdo b/n] g]kfnL d'b|fdf ?kfGtl/t ug]{ ul/Psf]5 . ljlgdo b/df ePsf] kl/jt{gn] cfPsf] ;6xL km/s -gfkmf jf gf]S;fg_ nfO{ a}+saf6 kfP cg';f/ ug]{ ul/Psf] 5 .

@=@=# k"FhLut lgdf{0ffwLg ;DklQM

k"FhLut lgdf{0ffwLg ;DklQ cGtu{t ;DklQ lgdf{0fdf nfu]sf] k|ToIf vr{x?nfO{ hgfp5 . o;df Aofh nufot ;Dk"0f{ lgdf{0f k|lqmofdf nfUg] k|ToIf vr{x?nfO{ k"FhLut vr{sf] ?kdf lgdf0f{ nfutdf k"FhLs[t ul/Psf] 5 .



@=@=$ n]vfkl/Ifssf] kfl/>lds M

ljj/0fcfly{s jif{@)&$–)&%-@)!&–)!*_

cfly{s jif{@)&#–)&$-@)!^–)!&_

cfly{s jif{@)&@–)&#-@)!%–)!^_

n]vfkl/If0f z'Ns @,)),))) @,)),))) !,)),)))

s/ n]vkl/If0f z'Ns !,)),))) !,)),))) !,)),)))

hDdf #,)),))) #,)),))) @,)),)))

@=@=% k§f axfn M

;~rfng k§f M

:jfldTjsf] hf]lvd tyf kmfO{bf k§f cjlwdf k§f lbg] JolQmn] cfkm};Fu /fV5 eg] To:tf] k§fnfO{ ;~rfng k§f elg juL{s/0f ul/Psf] 5 . ;~rfng k§f afkt ul/Psf] e'QmfgLnfO{ k'/} k§f cjlwdf ;db/ k|0ffnLsf] cfwf/df gfkmf gf]S;fg lx;fadf vr{sf] ?kdf n]vfª\sg ul/Psf] 5 .

ljlQo k§f M

ljlQo k§f h'g k'/} k§f cjlwsf] :jldTj ;DaGwL hf]lvd / kmfO{bf sDkgLnfO{ x:tfGt/0f ul/G5 To:tf ljlQo k§fnfO{ ;d'lrt d'No / Go'gtd k§f e'QmfgLsf] jt{dfg d'Nox?dWo] h'g sd x'G5 To; d'Nodf k"Flhs/0f ul/Psf] 5 . k§f e'QmfgLnfO{ ljlQo vr{ tyf k§f afktsf] e'QmfgL h;n] afFsL /x]sf] k§f afktsf] bfloTjdf lglZrt Aofhb/ k|fKt ug{ ;lsof]; . ljlQo vr{nfO{ ljlQo nfutsf] ?kdf gfkmf gf]S;fg ljj/0fdf b]vfO{G5 . k§f Joj:yfkg z'Ns, sfg"gL z'Ns / c? k|f/lDes vr{nfO{ k§fdf lnPsf] ;DklQdf g} k"Flhs/0f ul/Psf] 5 .

k§fdf lnPsf] ;DklQnfO{ ;db/ k|0ffnLdf ;DklQsf] k|of]u cjlw sf] cfwf/df x|f; sl§ ul/G5 . oBkL olb k§f cjlw kl5 sDkgLn] k§fdf lnPsf] ;DklQsf] :jfldTj k|fKt x'b}g eg] k"Flhs/0f ul/Psf] ;DklQsf] ;db/ k|0ffnLdf cg'dflgt k|of]u cjlw / k§f cjlwdWo] h'g sd x'G5 Tof] cfwf/df x|f; sl§ ul/G5 .

$( jif{sf] nfuL hUUff ;~rfng k§fdf lnPsf] 5 . cfk;L ;dembf/Ldf k§fnfO{ gljs/0f ul/G5 . Toxf s'g} k|sf/sf] ;xfos k§fx? ul/Psf] 5}g . pQm ;~rfng k§fsf] axfn ?= #%,%@,))) -kl5Nnf] cjwL sf] #$,)$,)))_ nfO{ cfo ljj/0fdf n]vfª\sg ul/Psf] 5 . ;~rfng k§f jfktsf] e'QmfgL ug'{kg]{ /sd o; k|sf/ /x]sf] 5 .

ljj/0fcfiff9 #@, @)&%-h'nfO{ !^, @)!*_

cfiff9 #!, @)&$-h'nfO{ !%, @)!&_

cfiff9 #!, @)&#-h'nfO{ !%, @)!^_

Go'gtd k§f e'SQfgL

! jif{ ;Ddsf] #&,)),))) #%,%@,))) #$,)$,)))

! jif{ b]lv % jif{ ;Ddsf] @,)&,@),))) !,((,*),))) !,(@,$),)))

% jif{ eGbf al9 !!,@$,*),))) !!,^(,@),))) !@,!@,!@,)))

hDdf !#,^(,)),))) !$,)$,%@,))) !$,#*,%^,)))

-/sd ?k}o+fdf_

-/sd ?k}o+fdf_



k§f ;DklQ M

;DklQsf] ;Dk"0f{ hf]lvd tyf k|ltkmn x:tfGt/0f x'g] u/L k|fKt ePsf] ;DklQnfO{ ljlQo k§f (Finance Lease) elgG5 . h;df ;DklQnfO{ sDkgLsf] cfˆg} ;DklQsf] ?kdf tyf sDkgLn] k§fdf ltg{ afrf u/]sf] /sdnfO{ bfloTjsf] ?kdf k|:t't ul/G5 . ljQ k§fnfO{ jf;nftdf ljQ k§fsf] z'?df lgwf{/0f ul/Psf] plrt d'No (Fair Value) olb sd ePdf Go'gtd k§f e'QmfgLsf] jt{dfg d'Nodf ;DklQ / bfloTjsf] ?kdf b]vfO{Psf] 5 . k§f e'QmfgLnfO{ ;f‘jf / Aofhsf] ?kdf k|:t't ul/G5 .

Aofh /sdnfO{ gfkmf gf]S;fg cGtu{t b]vfOG5 eg] ;f‘jf /sdnfO{ k§fsf] jf:tljs bfloTjaf6 36fO{ k|:t't ul/G5 . h'g k§fdf ;DklQ;Fu ;DalGwt hf]lvd tyf k|ltkmn x:tfGt/0f x'b}g To; k§fnfO{ ;~rfng k§f elgG5 . o;df ltg'{kg]{ s'n ef8f jfktsf] /sdnfO{ k§fsf] cjlw e/df gfkmf gf]S;fgdf vr{ b]vfOG5 . k§f jxfnsf] ;DklQaf6 k|fKt cfDbfgLnfO{ ef8f vr{af6 36fO{ k|:t't ul/Psf] 5 .

@=@=^ Joj;flos ;fdflhs pQ/bfloTj M

cf}Bf]lus Joj;flos P]g, @)&# cg';f/ cfly{s jif{ @)&#.)&$ b]lv nfu' x'g] u/L jflif{s gfkmfsf] ! k|ltzt Joj;flos ;fdflhs pQ/bfloTj jfkt vr{ ug{ sf] nflu 5'6\ofpg kb{5 . olx Joj:yf cg';f/ s/ kl5 sf] gfkmf ! k|ltzt ?= @*,#(,!$# Joj;flos ;fdflhs pQ/bfloTj sf] nflu 5'6\ofO{Psf] 5 . kl5Nnf] cfly{s jif{ df sDkgL n] s/ klxn]sf] gfkmf sf] ! k|ltzt ?= #%,&#,!&) 5'6\ofO{Psf]df a9L Joj:yf u/]sf] /sd ?= &,@(,&!$ o; cfly{s jif{df 3f6fO{Psf] 5 .

@=@=& cb[Zo ;DklQM

sDKo'6/ ;km\6j]o/M

sDKo'6/ ;ˆ6j]o/ nfO;]G; vl/bnfO{ k|of]udf Nofpbf;Dd nfUg] vr{x?nfO{ ;dfj]z ul/ k"FhLs[t ul/Psf] 5 . ck]lIft pkof]lutf aif{sf] cfwf/df ;f] ;DklQsf] nfutnfO{ ckn]vg u/L b]vfO{Psf] 5 .

@=@=* Jofkfl/s tyf cGo k|fKo -cf;fdL_M

sDkgLn] c;'n ug'{kg]{ Jofkfl/s tyf cGo /sdx? dWo] k|fKt x'g g;Sg] egL ;d'xs[t ul/Psf] /sdnfO{ £f6fO{ b]vfOPsf] 5 . ;fy} gp7\g] cf;fdLsf] nflu u/]sf] Aoj:yfnfO{ cfDbfgL ljj/0fdf vr{ hgfOPsf] 5 .

@=@=( gub / gub ;/xM

gub / gub ;/x cGtu{t jf;nftsf] ldltsf] gub, a}+s df}Hbft / cGo cNksflng pRr t/n nufgL ;dfj]z 5g\ . a}+s clwljs;{ (Over Draft) Dffu u/]sf] v08df e'QmfgL ug'{kg]{ / sDkgLsf] gub Joj:yfkgsf] cleGg c+u ePsf] x'gfn] o;nfO{ jf;nftdf rfn' bfloTj leq 5f]6f] cjlwsf] C0fdf b]vfOPsf] 5 .

@=@=!) z]o/ k"FhLM

sDkgLåf/f hf/L ePsf] ljlQo pks/0f, ljlQo bfloTj tyf ljlQo ;DklQsf] kl/efiff leq gkg]{ xb;Dd dfq kF"hLsf] ?kdf juL{s/0f ul/Psf] 5 . sDkgLsf] z]o/ k"FhLdf ljlQo pks/0fx? kb{5 .

cu|flwsf/ z]o/ k"FhLdf lkmtf{ gx'g] / s'g} nfef+z ;~rfnssf] :jljj]sLodf kfpg] cj:yfdf dfq k"FhLsf] ?kdf /flvG5 . cu|flwsf/ z]o/ kF"hL lglZrt ;do kZrft e'QmfgL x'g] x'gfn] z]o/wgLx?sf] nfefFznfO{ gfkmf gf]S;fg lx;fjdf vr{ n]lvG5 .



@=@=!! C0fsf] nfutM

Aofh ;lxtsf] C0fnfO{ k|f/lDes ?kdf nfutdf k|:t't ug]{ ul/G5 . tt\kZrft Aofh ;lxtsf] C0fnfO{ 36]sf] d'Nodf b]vfO{G5 . nfut / Redemption d'Nodf s'g} km/s ePdf ;f]nfO{ k|efjsf/L Aofh k¢lt ckgfO{ gfkmf gf]S;fg cGtu{t C0f cjwL e/L vr{ n]vfª\sg ul/G5 .

@=@=!@ cjsfz ;'ljwfM

;~rosf]if afktsf] of]ubfg ;DalGw vr{ gfkmf jf gf]S;fg lx;fadf n]vfª\sg ul/G5 . kl5Nnf] jif{ ;Dddf ;f] jif{sf] clGtd tnasf] cfwf/df pkbfgsf] Joj:yf ub}{ cfO{/x]sf]df o; jif{df sDkgLn] )# ;]K6]Da/ @)!& ;Dd clGtd tnasf] cfwf/df / To; kl5 gofF >d P]g @)&$ cg';f/ pkbfgsf] Joj:yf ug]{ lg0f{o u/]sf] 5 . h;sf] kl/0ffd :j?k ?= $=^# s/f]8 h'g sd Joj:yf u/]sf] lyof] To;nfO{ o; jif{df n]vfª\sg ul/Psf] 5 h'g o; jif{sf] pkbfg vr{ ?= %=%& s/f]8df ;dfj]z /x]sf] 5 .

@=@=!# Jofkfl/s tyf cGo ltg'{kg]{ bfloTjM

Jofkfl/s tyf cGo ltg'{kg]{ bfloTjnfO{ nfut d'Nodf b]vfOPsf] 5 .

@=@=!$ cfDbfgLsf] n]vfª\sgM

cfDbfgLsf] n]vfª\sg Tof] xb;Dd ul/Psf] 5 h;sf] cfly{s kmfO{bfsf] ;Defjgf sDkgLnfO{ x'g ;S5 tyf cfDbfgL / ;f]sf nflu ul/Psf vr{ jf ;Defljt vr{nfO{ ;d]t e/kbf]{ ?kdf dfkg ug{ ;lsG5 . d'No clej[l4 s/ / cGtMz'Ns 36fO;s] kl5sf] d'No cfDbfgL sf] jf:tljs d'No xf] . h;sf] e'QmfgL k|fKt eO{;s]sf] jf k|fKt geO{;s]sf] klg x'g;S5 . cfDbgL n]vfª\sgdf xf]6n ck/]zg;Fu ;DalGwt sf]7f ef8f, vfB tyf k]o kbfy{ tyf cGo ;]jfx?sf] ;+nUgtf /x]sf] 5 .

Joj:yf (Arrangement) ul/Psf] k|df0f, l:y/ b/÷z'Ns cyjf ;+sng Ifdtf lglZrt ePdf dfq ;]jf jfktsf] cfDbgL n]vfª\sg ul/G5 . ;]jf jf j:t' ljqmL jfktsf] cfDbfgL eGgfn] ck|ToIf s/ (Indirect Taxes), 5'6 / lkmtf{sf] v'b /sd xf] .

@=@=!% v'b ljlQo nfut M

k|efjsf/L Aofhb/ k2lt, ljb]zL ljlgdodf ePsf] gfkmf gf]S;fg k|of]u u/L u0fgf ul/Psf] C0fsf] e'QmfgL ug'{kg]{ Aofh v'b nfutdf ;dfj]z /x]sf] x'G5 .

;DklQsf] nufgLjf6 kfs]sf] AofhnfO{ cfo ljj/0fdf Jofh cfGbfgLsf] ?kdf n]vfª\sg ul/Psf] 5 . nfef+z k|fKt ug]{ clwsf/ :yfkgf eP kl5 dfq cfo ljj/0fdf nfef+z cfDbfgL eg]/ n]vfª\sg ul/Psf] 5 .

@=@=!^ v08 k|ltj]bg k]z ug]{ (Segment Reporting)M

v08 eg]sf] sDkgLsf] 5'6\ofpg ;Sg] tTj h'g j:t' k'¥ofpg xf]; jf ;]jf / Joj;fosf] v08, jf s'g} lglZrt cfly{s jftfj/0f / ef}uf]nLs v08df j:t' tyf ;]jf k'¥ofpg] ;jfndf h;df hf]lvd jf nfe b'j} x'G5 h'g cGo Joj;fosf v08 eGbf km/s x'G5 .

o; sDkgL k|f/Dedf Pp6f v08 -Joj;fo tyf ef}uf]lns_ pbfx/0fsf] nflu cltly ;Tsf/ xl:k6fln6L ;]jfdf ;+nUg /x]sf] 5 . of] sDkgL Pp6f O{sfO{ ;/x Joj:yfkg ePsf] / ;dfg k|sf/sf hf]lvd / nfesf] axg ul/Psf] 5 . o;sf ;Dk"0f{ ;DklQ g]kfndf cjl:yt /x]sf 5g\ . tbg';f/ n]vfdfg cg';f/ v08df k|ltj]bgsf] v'nf;f ul/Psf] 5}g .



@=@=!& ;~rfng clg/Gt/tfM

;~rfng clg/Gt/tf eGgfn] sDkgLsf] Joj;foaf6 k|i6 ?kdf 5'l6Psf] s'g} efu xf] h;nfO{ clg/Gt/tf tyf aGb ul/Psf] / h'g Joj;flos tyf Operation sf] ef}uf]lns If]qsf] Major Line sf] ?kdf 5'§} k|:t't ul/Psf] x'G5 .

@=@=!* ;DalGwt kIf lar sf/f]af/M

;DalGwt kIf;Fusf] ;a} sf/f]af/nfO{ sDkgLn] ;fdfGo ahf/ Jojxf/ (Arms Length Prices) l;4fGtsf] cfwf/df ug]{ u/]sf] 5 .

@=@=!( z+sf:kb cf;fdLsf] Joj:yf M

z+sf:kb c;fdLsf] Joj:yf o; k|sf/ /x]sf] 5 .

ljj/0f z'? df}Hbft Joj:yfv/fa cf;fdLsf]

n]vfª\sg÷cn]vfª\sgclGtd df}Hbft

xf]6n Joj;fo – – – –

cGo *,^$,#@,$^@ – – *,^$,#@,$^@

hDdf *,^$,#@,$^@ – – *,^$,#@,$^@

@=@=@) ljlQo hf]vLd Joj:yfkg M

sDkgLsf] ljQLo ;DklQdf d'Vo ?kdf Jofkf/af6 k|fKt ug'{kg]{, ;'/If0f w/f}6L / gub / gub ;/xsf] ;DklQ /x]sf] 5 . sDkgLsf] ljQLo bfloTj cGtu{t e'QmfgL ug{ afFsL /x]sf] pwf/f], Jofkf/ e'QmfgL ug'{kg]{ / cGo k|lta4tf /x]sf] 5 .

sDkgL ;~rfngaf6 / ljQLo pks/0fsf] k|of]uaf6 sDkgLdf /xg] pwf/f] qm]l86 hf]lvd / t/ntf hf]lvdnfO{ b]vfpb5 . ;~rfns ;ldlt dfly sDkgLsf] hf]lvd Joj:yfkg 9fFrf tof/ ug]{ tyf ;ldIff ug'{kg]{ lhDd]jf/L /xG5 .

sDkgLsf] hf]lvd Joj:yfkg gLltx? sDkgLn] ;fdgf u/]sf] hf]lvdx? klxrfg ug{ tyf ljZn]if0f ug{, pko'Qm hf]lvd ;Ldf to ug{ / lgoGq0f ug{ / hf]lvd tyf ;f] ;Ldfsf] kfngf ug{ :yfkgf ul/Psf 5g\ .

hf]lvd Joj:yfkg gLltx? / k|0ffnLx? lgoldt ?kdf ;ldIff ul/G5 h;n] Joj;fo ;~rfngdf ahf/ cj:yfsf] k|efj / sDkgLsf] ultljlw k|ltljlDat ub{5 .

s_ pwf/f] hf]lvd M

pwf/f] -qm]l86_ hf]lvd eg]sf] ljQLo pks/0f jf ljQLo 3f6f lgDTofpg] u/L ePsf] u|fxs;Fusf] s/f/ cGt{ut ;dsIfLn] cfˆgf] bfloTj k'/f ug{ g;Sg] hf]lvd eGg] a'lemG5 . sDkgLsf] cg'ejdf ;~rfng tyf cfly{s lqmofsnfkaf6 sDkgLsf] pwf/f] qm]l86 hf]lvd >[hgf x'G5 . pwf/f] qm]l86 hf]lvd d'VotM Jofkf/df k|fKt ug'{kg]{af6 >[h{gf x'G5 / pwf/f] qm]l86 hf]lvdsf] clwstd cgfj/0f ljQLo ;DklQsf] d'No a/fa/ x'G5 .

k|fKt ug'{kg]{df 6«fen Ph]G6af6 k|fKt ug'{kg]{, ;+:yfut u|fxs, s'6gLlts ld;g, xjfO{ sDkgL, ;/sf/sf dGqfno / aLdf sDkgLx? /x]sf 5g\ . sDkgLn] cfkm\gf] kl5Nnf] cg'ej / k|fKo /sdsf] c;"nLsf] tYosf] cfwf/df z+sfzkb cf;fdLsf] Joj:yf ug]{ ul/G5 .

-/sd ?k}o+fdf_



o; sDkgLsf] k|ltj]bg tof/ ubf{sf] ldlt;Dd ;dsIfLnfO{ /x]sf] clwstd hf]lvd o;sf] ljQLo ;DklQsf] d'No a/fa/ /x]sf] 5 .

v_ t/ntf hf]lvd M

t/ntf (Liquidity) hf]lvd To:tf] hf]lvd xf] h;sf] sf/0fn] sDkgLn] /sdsf] cefjn] cfˆgf] ljlQo bfloTj k'/f ug{ ;Ifd /xb}g . sDkgLsf] t/ntf (Liquidity) hf]lvd d'VotM ljQLo ;DklQ jf bfloTjsf] cjlw k'Ug]sf] a]d]naf6 pTkGg x'G5 . sDkgLsf] d'Vo p2]Zo eg]sf] sf]ifsf] lg/Gt/tf / nrstf lar ;Gt'ng sfod /fVg' /x]sf] 5 . o; sDkgLdf Pp6f ljQLo ;d'x /x]sf] 5 h;n] sDkgLsf] sf]ifsf] b}lgs cj:yf / cfjZostfsf] lgu/fgL ub{5 . eljiodf >f]tsf] ;dfof]hgsf] cfjZostfsf] klxrfg tyf of]hgfsf] cfwf/df ljlQo Joj:yfkg ;d'xn] sDkgLsf] gub k|jfxsf] of]hgf agfpg] ub{5 / of]hgf tyf rfn' t/ntfsf] cj:yf af/]df sDkgLsf] pRr Joj:yfks tyf ;~rfns ;ldltnfO{ hfgsf/L u/fpb5 .

afFsL /x]sf] cg'alGwt kl/kSjtfsf] cfwf/df ljlQo pks/0fsf] ljZn]if0fM

o; sDkgLsf] k|ltj]bg tof/ ubf{ ;Ddsf] ldltdf Contractual Undiscounted gub k|jfxsf] cfwf/df ljQLo ;DklQ tyf bfloTjsf] Maturity Profi le sf] ljZn]if0f tn b]vfO{Psf] 5M

cfiff9 #@, @)&%-h'nfO{ !^, @)!*_

l6Kk0fL! jif{ jf ;f] eGbf

sd! jif{ b]lv % jif{ ;Dd

% jif{ eGbf dfly

hDdf

ljlQo ;DklQ

gub jf ;f] ;/x $ ##,&(,$(,)@$ – – ##,&(,$(,)@$

Joj;foLs cf;fdL # !),)&,!$,*%% – – !),)&,!$,*%%

cGo ljlQo ;DklQ &),@$,)),))) – – &),@$,)),)))

hDdf !,!$,!),^#,*&( – – !,!$,!),^#,*&(

ljlQo bfloTj

Joj;foLs ;fx' * %%,**,^$,(&( – – %%,**,^$,(&(

cGo ljlQo bfloTj ^,& @!,*$,#$,@*@ – – @!,*$,#$,@*@

hDdf &&,&@,((,@^! – – &&,&@,((,@^!

cfiff9 #!, @)&$-h'nfO{ !%, @)!&_

l6Kk0fL! jif{ jf ;f] eGbf

sd! jif{ b]lv % jif{ ;Dd

% jif{ eGbf dfly

hDdf

ljlQo ;DklQ

gub jf ;f] ;/x $ &,@&,&(,&*! – – &,@&,&(,&*!

Joj;foLs cf;fdL # !^,$^,$),$@^ – – !^,$^,$),$@^

cGo ljlQo ;DklQ ^),)),)),))) – – ^),)),)),)))

hDdf *#,&$,@),@)& – – *#,&$,@),@)&

ljlQo bfloTj

Joj;foLs ;fx' * $),#),*#,*#@ – – $),#),*#,*#@

cGo ljlQo bfloTj ^,& !&,)&,@),^@% – – !&,)&,@),^@%

-/sd ?k}o+fdf_



cfiff9 #!, @)&#-h'nfO{ !%, @)!^_

l6Kk0fL ! jif{ jf ;f] eGbf sd

! jif{ b]lv % jif{ ;Dd

% jif{ eGbf dfly

hDdf

ljlQo ;DklQ

gub jf ;f] ;/x $ #),^&,#^,#@% – – #),^&,#^,#@%

Joj;foLs cf;fdL # !#,(^,$@,@%# – – !#,(^,$@,@%#

cGo ljlQo ;DklQ @*,)),)),))) – – @*,)),)),)))

hDdf &@,^#,&*,%&* – – &@,^#,&*,%&*

ljlQo bfloTj

Joj;foLs ;fx' * ^@,#^,!(,@)* – – ^@,#^,!(,@)*

cGo ljlQo bfloTj ^,& !*,%^,#%,$!@ – – !*,%^,#%,$!@

u_ ;'/If0f M

a}+s ckm sf7df08f}åf/f k|bfg ul/Psf] C0f ;'ljwfx? jfkt sDkgLn] cfˆgf] u}/ rfn' ;DklQ / ljlQo ;DklQ ;'/If0fsf] ?kdf lwtf] k|bfg u/]sf] 5 .

#=! n]vf ;DaGwL l6Kk0fLx?M

#=!=! laqmLsf] nfutM

cfDbfgL k|fKt ug{sf] nflu k|ToIf ?kdf ul/Psf vr{x?nfO{ laqmLsf] nfutdf /flvPsf] 5 .

#=!=@ cjsfz ;'ljwfM

sDkgLn] sd{rf/L cjsfz ;'ljwf of]hgf cGtu{t sd{rf/L ;~ro sf]if, sd{rf/L pkbfg sf]if / ;l~rt ljbfsf] e'QmfgLsf] Joj:yf u/]sf] 5 . cfjlBs ?kdf ;~ro sf]if jfktsf] of]ubfgnfO{ cfo ljj/0fdf vr{ n]lvPsf] 5 .

To;}u/L xf]6nsf] lgod cg';f/ sd{rf/Lsf] ;l~rt ljbfsf] ;§f gub e'QmfgL jfktsf] bfloTj @)&% cfiff9 d;fGt -!^ h'nfO{ @)!*_ nfO{ cjsfzsf] clGtd lbg dfGbf ?= !,!@,)@,&%*.– bfloTj b]lvG5 -ut jif{ ?= !,@#,%*,@$$.– lyof]_ .

o; jif{ ;~ro sf]if :j?k hDdf ?=!,!!,(*,&%).– -kl5Nnf] cfly{s jif{sf] ?= !,@@,$*,&)$.–_ cfo ljj/0fdf vr{ n]lvPsf] 5 .

sDkgLn] pkbfg /sd 5'§} l:js[t cjsfz sf]ifdf hDdf ug]{ k|s[ofdf /x]sf] 5 .

#=!=# sf]7fsf] cSo'k]G;LM

o; jif{ sf]7fsf] cSo'k]G;L b/ o; xf]6nsf] hl8t Ifdtfsf] ^(=& k|ltzt /x\of], h'g ut jif{ ^( k|ltzt /x]sf] lyof] .

#=!=$ Sofl;gf]sf] ;~rfngM

Sofl;gf] ;~rfngsf] nflu k|fO8 O{G6/6]gd]G6 P08 l/lqmP;g k|f=ln= ;Fu !& gf]j]Da/ @)!% b]lv nfu' x'g] u/L !) jif{sf] nflu ;Demf}tf u/]sf] 5 . rfn' jif{sf] nflu jxfn cfDbfgL n]vfª\sg ul/Psf] / gfkmf jf gf]S;fgL lx;fasf] cGo cfDbfgL ;d'xdf ;dfj]z ul/Psf] 5 .



#=!=% !*Ü cu|flwsf/ z]o/nfO{ ^Ü c;'/lIft C0fdf kl/jt{g ul/Psf] M

!*Ü cu|flwsf/ z]o/ / pQm z]o/af6 kfs]sf] nfef+znfO{ ^Ü c;'/lIft C0fdf kl/0ft ul/Psf]df pQm C0f jfktsf] e'QmfgL @)&!.)%.)@ b]lv ul/b} cfPsf]5 . To:t} c;'/lIft C0f jfktsf] Jofhsf] e'QmfgL ldlt @)&).)(.!^ b]lv ul/b} cfPsf]5 . k|ltj]bg ldlt (Reporting date) df e'QmfgL ug{ afFsL c;'/lIft C0f /sd ?=$,(%,^$,#@).– / e'QmfgL ug{ afFsL Jofh ?=!,&&,&%,@().– sfod /x]sf] 5 .

#=!=^ xfoft Joj:yfkg z'Ns (Hyatt Management Fee):

sDkgLn] xfoft Joj:yfkg z'Ns afkt ?=(=( s/f]8 Joj:yf u/]sf] 5 . h'g xfoft OG6/g]zgn;Fu !! gf]e]Da/ !((^ df ;xdlt eO{ g]kfn ;/sf/sf] pBf]u ljefuaf6 !) ;]K6]Da/ !((& df l:js[tL eP adf]lhdsf] !& h'nfO{ @)!& b]lv !^ h'nfO{ @)!* ;Ddsf] ;~rfng d'gfkmfsf] !^Ü n] x'g] /sd xf] . To;} u/L )! hgj/L @)!* df xfoft O{G6/g]zgn ;Fu ePsf] xf]6n Joj:yfkg ;Demf}tfsf] rf}yf] ;+zf]wg cg';f/ )! hgj/L @)!* b]lv s'n cfDbfgLsf] !=)% k|ltzt cfwf/e't z'Ns k|bfg ul/Psf] 5 . To:t} sDkgLn] laleGg ldltdf pBf]u ljefuaf6 k'/s ;Demf}tfx? klg l:js[t u/fPsf] 5 / kl5Nnf] k6s ldlt @)&%.)@.)& df l:js[tLsf nflu lgj]bg lbPsf 5f}+ . To;} u/L sDkgLn] Chain Allocation Fee afkt o; jif{ xfoftnfO{ ltg'{kg]{ ?=@=#@ s/f]8sf] Joj:yf u/]sf] 5 .

#=!=& ;Defljt bfloTj M

!= cfos/ / d'No clej[l4 s/sf] nflu M

cfos/ / d'No clej[l4 s/;Fu ;DalGwt s/ km5\of{]6 cfof]u;Fu cfly{s jif{ @)%(.)^) b]lv @)^^.)^& ;Ddsf] clGtd km5\of{]6 e};s]sf] 5 . h; cGtu{t s/ km5\of{]6 cfof]un] >f]tdf s/ s§L / d'No clej[l4 s/ ;Fu ;DalGwt bfloTjsf] ;dfof]hg ul/ km5\of]{6 u/L ;s]sf] t/ cfos/ ;DalGw d'2fx? cem} km};nf x'g afFsL /x]sf] 5 . cfly{s jif{ @)^&.)^* b]lv @)&).)&! ;Ddsf] d'2fx? /fhZj Gofoflws/0fdf k'g/fj]bg u/]sf 5f} / cfly{s jif{ @)&!.)&@ sf] nflu k|zf;sLo k'g/fjnf]sgsf] nflu cfGtl/s /fhZj ljefudf lgj]bg u/]sf 5f} . ?= !!,^!,!$,))) d'2f jfkt w/f}6L /x]sf] 5 . cfGtl/s /fhZj sfof{nojf6 s/ lgwf{/0fsf] lznlznfdf dfu ePsf] cltl/Qm s/x?sf] Joj:yf ul/Psf] 5}g .

s/;Fu ;DalGwt ;+efljt bfloTj lgDg k|sf/ /x]sf] 5 .

cfly{s jif{ hDdf s/ w/f}6L ?= ;+efljt bfloTj ?=

@)^&.)^* !*,**,))) @(,^*,(#@

@)^*.)^( !&,$^,))) !,^#,!%,^*@

@)^(.)&) %,#^,*),))) !!,#$,*(,!)^

@)&).)&! %,**,)),))) (,^&,$(,#!)

@)&!.)&@ ^^,%(,%&$

hDdf !!,^!,!$,))) @#,^!,*@,^)$

k"Flh k|lta4tfsf]nflu M

sDkgLn] cfufdL cfly{s jif{ df Café, Lounge / s]lx sf]7fx? sf] Refurbishment ug]{ of]hgf /x]sf] 5 h;sf] nfuL cg'dflgt ah]6 ?= ^) s/f]8 cg'dfg ul/Psf] 5 .



#=!=* cfos/ Joj:yfM

cfos/ P]g, @)%* sf] Joj:yf cg';f/ o; jif{sf] nflu ?=(=^! s/f]8 cfos/sf] Joj:yf ul/Psf] 5 . tyflk, jf:tljs s/ bfloTj s/ lgwf{/0f kZrft km/s kg{ ;S5 .

#=!=( sd{rf/L af]g;M

o; cfly{s jif{df s/ cl3sf] v'b gfkmfsf] !) k|ltzt af]g;sf] Joj:yf ul/Psf] 5 .

#=!=!) cfjf; sf]if M

gofF >d P]g cg';f/ cfjf; sf]ifsf] Joj:yf g/x]sf] x'gfn], sDkgLn] cflwsf/Ls >d ;ldlt;Fu u/]sf] ;Demf}tf cg';f/ ?= @ s/f]8sf] sf]if v8f u/]sf] / sd{rf/L cfjf; sf]if jfktsf] Joj:yfnfO{ ;fwf/0f hu]8f sf]ifdf :yfGt/0f ul/ b]vfO{Psf] 5 .

#=!=!! ;DalGwt kIf;Fusf] sf/f]af/M

g]kfn 6«fen Ph]G;L k|f=ln=;Fusf] sf/f]af/M

sDkgLn] g]kfn 6«fen Ph]G;L k|f= ln= jf6 ;jf/L ef8f jfkt ?=^),^#,$(@ a/fa/sf] sf/f]af/ u/]sf] 5 . h'g u|fxsx?nfO{ Nofpg÷n}hfgsf] nflu k|of]u ul/G5 / hxfF >L c?0f s'df/ ;/fkmHo" ;femf ;~rfns x'g'x'G5 .

cfOl;l6l; ;d'x -;+:yfks z]o/wgL_ ;Fusf] sf/f]af/M

sDkgLn] cfOl;l6l; k|f= ln= nfO{ ?=!&,)@,(&( a/fj/sf] laqmL ul/ cfDbfgL k|fKt u/]sf] 5 .

Aoj:yfkgsf d'Vo kbflwsf/Lx?sf] kfl/>dLsM

sDkgLn] o; cfly{s jif{df kfl/>dLs :j?k k|aGw ;~rfnsnfO{ ?=&% nfv / sfo{sf/L ;~rfnsnfO{ ?=%) nfv e'QmfgL u/]sf] 5 .

#=!=!@ ;]jf z'NsM

sDkgLn] ;Dk"0f{ laqmLdf cfˆgf u|fxsx?nfO{ !) k|ltzt ;]jf z'Ns nufpg] u/]sf] 5 . pQm ;]jf z'Ns dWo] !& h'nfO{ @)!& b]lv #! d] @)!* ;Ddsf] ;]jf z'Ns af6 ^* k|ltzt / )! h'g @)!* b]lv !^ h'nfO{ @)!* ;Ddsf] ;]jf z'Nsaf6 &@ k|ltzt sd{rf/LnfO{, @ k|ltzt xf]6n ;+3 g]kfn (HAN) nfO{ / # k|ltzt # j6f cflwsf/Ls s]lGb|o sd{rf/L ;+3nfO{ ljt/0f ug]{ u/]sf] 5 . afFsL @# k|ltztn] x'g cfpg] ?=#=&* s/f]8nfO{ sDkgLsf] cfDbfgL hgfOPsf] 5 .

#=!=!# k|lt z]o/ cfDbfgLM

k|lt z]o/ cfDbfgL lgDg cg';f/ u0fgf ul/Psf] 5 M

ljj/0f o; jif{ ut jif{

s/ kl5sf] gfkmf ?= @*,!),&%,!(* @*,*%,(@,&!(

;fwf/0f z]o/sf] efl/t cf};t ;+Vof -OsfO_ !,**,^^,%$) !,**,^^,%$)

;fwf/0f z]o/sf] Diluted ;+Vof -OsfO_ !,**,^^,%$) !,**,^^,%$)

z]o/sf] Go"gtd d'No -?=_ !)) !))

k|ltz]o/ cfDbfgL -?=_ !$=() !%=#)

Diluted k|ltz]o/ cfDbfgL -?=_ !$=() !%=#)



#=!=!$ cGo Joj;flos cfDbfgLM

sDkgLsf cGo Joj;flos cfDbfgL d'Vo Joj;fo;Fu ;DalGwt 5}g . o;df nfut ;dfof]hg kZrftsf] cfDbfgL dfq n]vfª\sg ul/Psf] 5 .

#=!=!% k"Flh sfo{ k|utL M

klxnf] efu cGtu{t k'/f ePsf] Event/Meeting Room sf] Renovation jfkt ?= &,!),)(,!&!.– nfO{ o; cfly{s jif{df k"Flhs/0f ul/Psf] 5 . Café, Lobby Lounge / sf]7fx?sf] Refurbishment sf] nflu Interior Design / Lighting Design ug{sf] nflu sDkgLn] M/S EDC International SDN BHD, dn]lzof / M/S Lumino Design Consultant SDN BHD dn]lzofnfO{ k]ZsL lbPsf] 5 . h'g sfo{ k|utL cGtu{t n]vfª\sg ul/Psf] 5 .

ljj/0f /sd ¿=

M/S EDC International SDN BHD !%,)%,@^^ Lumino Design Consultants SDN BHD @,(!,(*#

hDdf !&,(&,@$(

#=!=!^ k|:tfljt nfefFz M

;fwf/0f z]o/wgLdf ljlgof]hg lgldQ sDkgL;Fu o; cf=j=df ?=@*,!),&%,!(*.– clwz]if /x]sf]df ;+rfns ;ldltn] cfˆgf z]o/wgLx?nfO{ !@ k|ltzt v'b gub nfefFz -% k|ltzt s/ s§L kZrft_ af8\g k|:tfj u/]sf] h'g cfufdL jflif{s ;fwf/0f ;efsf z]o/wgLx?af6 kfl/t ul/g]5 .

#=!=!& cjd'Nog M

kl5Nnf] cfly{s jif{df l:y/ ;DklQsf] a[xt ef}lts lgl/If0f u/Lof] hxfF s]xL l:y/ ;DklQx? e]6LPg / s]lx l:y/ ;DklQ k|of]ujf6 x6fO{Psf] t/ lstfaL clen]vjf6 x6fO{Psf] kfO{Pg . o:tf l:y/ ;DklQx?nfO{ ;+qmd0f (Transition) ldltaf6 cjd'Nog ul/ x6fO{Psf] 5 h;sf] d'No ?= @,**,!!,$^( /x]sf] lyof] . o;/L cjd"Nog ul/ x6fO{Psf] l:y/ ;DklQ ;+qmd0f (Transition) ldlt eGbf klxn] g} vl/b eO;s]sf] lyof] .

#=!=!* lgs6td\ /sdM

ljlQo ljj/0fsf] /sdx?sf k};fx?nfO{ lgs6td\ ?k}oFfdf b]vfOPsf] 5 .

#=!=!( ljljwM

!= ;Dk"0f{ /sdx?nfO{ g]kfnL ?k}ofFdf b]vfOPsf] 5 .

@= vl/b, ljqmL, k|fKo / bfloTj vftf cGtu{tsf Jofn]G; k'li6 k|fKt ug{ k|s[ofdf /x]sf] 5 .



gf]6

]8 ]6n; lnld6nepalstock.com.np/uploads/files/company/ccaa1822ca...jflif{s k |ltj ]bg...

Documents