psls[t lgb]{zg, @)&&

g]kfn fi6laquo a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf

Ohfhtkqk|fKt +yfxnfO hfL ulPsf]

PsLs[t lgb]zg )ampamp

-PsLs[t lgb]zg )amp^ f] kZrft )ampamp ebf Dd hfL ePsf

klkqdividelgb]zg d]tnfO dfj]z uL kldfhg ulPsf]_

g]kfn fi6laquo a+s

s]Gb|Lo sfofno

a+s tyf ljQLo +yf lgodg ljefu

)ampamp ebf

ljifondashrL

qm=+= ljifo k[i7 +Vof

1 Gogtd kFhLsf]if DaGwL Jojyf 3

2 shfdividefk6sf] juLs0f shf gf]SfgL DaGwL Jojyf 96

3 Psn u|fxs tyf If]qut shf fk6 ljwfsf] Ldf lgwf0f DaGwL Jojyf 146

4 n]vfgLlt tyf ljQLo ljj0fxsf] 9fFrf DaGwL Jojyf 155

5 hf]lvd Jojyfkg ug] DaGwL Jojyf 223

6 +yfut zfg DaGwL Jojyf 234

7 klj]IfsLo lgb]zg nfu ug] sfo tflnsf DaGwL Jojyf 257

8 nufgL tyf xfos sDkgL DaGwL Jojyf 259

9 tYofIacute ljj0f DaGwL Jojyf 266

10 +yfks ]o gfdfL jf vlbdividelaqmL jf xs xtfGt0f DaGwL Jojyf 302

11 xndashljQLos0f shf DaGwL Jojyf 311

12 shf rgf tyf sfnf]rL DaGwL Jojyf 317

13 clgjfo dfHbftdividejwflgs tntf DaGwL Jojyf 330

14 zfvfdividesfofno vf]Ng] DaGwL Jojyf 336

15 Aofhb DaGwL Jojyf 346

16 ljQLo |f]t +sng DaGwL Jojyf 356

17 ljkGg ju tyf tf]lsPsf If]qdf k|jfx ugkg] shf DaGwL Jojyf 362

18 tf]Gglt xg] sfoIf]q ljtf jf +srg tyf ufEg]divideufleg] DaGwL Jojyf 373

19 DklQ z4Ls0f tyf cft+sjfbL sfodf ljQLo nufgL lgjf0f DaGwL Jojyf 385

20 ljQLo u|fxs +If0f tyf ljQLo fIftf DaGwL Jojyf 412

21 ljljw Jojyf DaGwdf 417

g]kfn fi6laquo a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf Ohfhtkqk|fKt +yfxnfO hfL ulPsf] PsLs[t lgb]zg ndash )ampamp 3

g]kfn fi6laquo a+s

s]Gb|Lo sfofno


O=k|f=lgb]zg g+= divide)ampamp

Gogtd kFhLsf]if DaGwL Jojyf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfn] sfod ug kg] Gogtd kFhLsf]if DaGwdf

g]kfn fi6laquo a+s P]g ) sf] bkmf amp( n] lbPsf] clwsf k|of]u uL b]xfosf lgb]zg hfL ulPsf] 5

= sfod ug kg] Gogtd kFhLsf]if

Ohfhtkqk|fKt +Yffn] b]xfoadf]lhdsf] Jojyfgf Gogtd kFhLsf]if cgkft sfod ug kg]5

+yf Gogtd k|fylds kFhL tyf kFhLsf]if

sfod ug kg] Jojyf

aeligsAElig ju Capital Adequacy Framework 2015 adf]lhd

aeligvAElig aeliguAElig ju Capital Adequacy Framework 2007 (Updated July 2008) adf]lhd

cflys jif )ampampdivideamp b]lv fli6laquootsf ljsf a+sxn] dfgfGt kdf Capital Adequacy

Framework 2015 adf]lhd Gogtd kFhLsf]if cgkft sfod ug kg]5

jfl0fHo a+sxn] Capital Adequacy Framework 2015 df Jojyf ePadf]lhdsf] Countercyclical Buffer

sfod ug kg] JojyfnfO cf=j= )ampampdivideamp Ddsf] nflu yug ulPsf] 5

= kFhLsf]if

kFhLsf]if eGgfn] k|fylds kFhL ks kFhLsf] of]u Demg kb5

aeligsAElig jusf Ohfhtkqk|fKt +yfxn] kFhLsf]ifsf] u0fgf +nUg cgrL = df Jojyf ePsf] Capital

Adequacy Framework 2015 adf]lhd ug kg]5 aeligvAElig aeliguAElig jusf Ohfhtkqk|fKt +yfn] kFhLsf]ifsf]

u0fgf +nUg cgrL = df Jojyf ePsf] Capital Adequacy Framework 2007 (Updated July 2008)

cgf ug kg]5

= kFhLsf]if DaGwdf k7fpg kg] ljj0fx

-s_ Ohfhtkqk|fKt a+s tyf ljQLo +yfn] hgs dodf klg tf]lsPsf] cgkftdf Gogtd kFhLsf]if

sfod ug kg]5

-v_ Ohfhtkqk|fKt a+s tyf ljQLo +yfn] kFhLsf]ifsf] ljj0f k|To]s dlxgfsf] dfGtsf] ljQLo

ljj0fsf cfwfdf tf]lsPsf] 9fFrfdf tof uL cfGtls n]vfkLIfsaf6 k|dfl0ft ufO o a+ssf]

lkf]l6ordf kf]6n dfkmt k|To]s dlxgf dfKt ePsf] lbg leq k7fO Sg kg]5

$= ICAAP dfubzg DaGwdf

Ohfhtkqk|fKt aeligsAElig ju fli6laquootsf aeligvAElig jusf +yfn] o a+saf6 hfL ulPsf] Internal

Capital Adequacy Assesment Process (ICAAP) Guidelines kfngf ugkg]5


= n]vfkLIf0f ufpg lsg]

kFhLsf]if kofKt gePsf a+s tyf ljQLo +yfxsf] Jofjflos cjyfaf] hfgsfL lng o a+sn]

cfjZos 7fg]df dNofIacuteg n]vfkLIf0f -Due Diligence Audit_ ufpg Sg]5 f] jfkt nfUg] vr

DalGwt +yfn] g eStfgL ug kg]5

^= kFhLsf]if DaGwL lgb]zgxsf] kfngf gePdf xg] sfjfxL

-s_ Ohfhtkqk|fKt +yfn] kFhLsf]if DaGwL lgb]zg kfngf gu]df zL3| wffTds sfjfxL DaGwL

ljlgodfjnL )amp$ adf]lhdsf] sfjfxL xg]5

-v_ Ohfhtkqk|fKt +yfn] sg cflys jifsf] aLrsf] sg cjlwdf tf]lsPsf] cgkftdf Gogtd

kFhLsf]if sfod ug gs]sf] ePtfklg f]xL cflys jifsf] cGTodf tf]lsPsf] cgkftdf Gogtd

kFhLsf]if sfod ePsf] cfwfdf gub nfef+z tyf af]g ]o 3f]if0ffdivideljt0f ug kfOg] 5g

amp= vf]hL arfpm

-_ o a+saf6 ocl3 hfL ulPsf b]xfosf lgb]zgx vf]h ulPsf] 5 Mndash

PsLs[t lgb]zg )amp^ sf] Gogtd kFhLsf]if DaGwL Jojyf O=k|f lgb]zg g+= divide)amp^ af6 hfL

ulPsf] lgb]zg tyf f] kZrft ldlt )ampamp ebf ut]Dd hfL ePsf o ljifoFu DalGwt

Dk0f klkqx

-_ pkaFbf -_ adf]lhd vf]h ulPsf lgb]zg tyf klkq adf]lhd eP u]sf sfd sfjfxL o

lgb]zg adf]lhd eP u]sf] dflgg]5


cgrL g+= = Capital Adequacy Framework

2015

1 INTRODUCTION

11 BACKGROUND

Prior to 1988 there was no uniform international regulatory standard for setting bank capital

requirements In 1988 the Basel Committee on Banking Supervision (BCBS)1 developed the Capital

Accord which is known as Basel I to align the capital adequacy requirements applicable especially to

banks in G-10 countries Basel I introduced two key concepts First it defined what banks could hold as

capital as well as designating capital as Tier 1 or Tier 2 according to its loss-absorbing or creditor-

protecting characteristics The second key concept introduced in Basel I was that capital should be held

by banks in relation to the risks that they face The major risks faced by banks relate to the assets held on

balance sheet Thus Basel I calculated banks‟ minimum capital requirements as a percentage of assets

which are adjusted in accordance with their riskiness and assigning risk weights to assets Higher weights

are assigned to riskier assets such as corporate loans and lower weights are assigned to less risky assets

such as exposures to government

The BCBS released the International Convergence of Capital Measurements and Capital Standards

Revised Framework popularly known as Basel II on June 26 2004 This framework was updated in

November 2005 and a comprehensive version of the framework was issued in June 2006 Basel II builds

significantly on Basel I by increasing the sensitivity of capital to key bank risks In addition Basel II

recognizes that banks can face a multitude of risks ranging from the traditional risks associated with

financial intermediation to the day-to-day risks of operating a business as well as the risks associated with

the ups and downs of the local and international economies As a result the framework more explicitly

associates capital requirements with the particular categories of major risks that banks face

The Basel II capital framework also recognizes that large usually internationally active banks have

already put in place sophisticated approaches to risk measurement and management based on statistical

inference rather than judgment alone Thus the framework allows banks under certain conditions to use

their own bdquointernal‟ models and techniques to measure the key risks that they face the probability of loss

and the capital required to meet those losses In developing the new framework the Basel Committee

incorporated many elements that help to promote a sound and efficient financial system over and above

the setting of minimum capital requirements Keeping this in mind the Basel II framework incorporates

three complementary bdquopillars‟ that draw on the range of approaches to help ensure that banks are

adequately capitalized in commensurate with their risk profile

The Basel Committee on Banking Supervision (BCBS) released a comprehensive reform package entitled

ldquoBasel III A global regulatory framework for more resilient banks and banking systemsrdquo (known as

Basel III capital regulations) in December 2010 Basel III reforms are the response of the Basel

Committee on Banking Supervision (BCBS) to improve the banking sector‟s ability to absorb shocks

arising from financial and economic stress whatever the source thus reducing the risk of spill over from

the financial sector to the real economy Basel III reforms strengthen the bank-level ie micro prudential

regulation with the intention to raise the resilience of individual banking institutions in periods of stress

1 The Basel Committee on Banking Supervision is a committee of banking supervisory authorities that was established by the

central bank governors of the Group of Ten countries in 1975 It consists of senior representatives of bank supervisory

authorities and central banks from Belgium Canada France Germany Italy Japan Luxembourg the Netherlands Spain

Sweden Switzerland the United Kingdom and the United States It usually meets at the Bank for International Settlements in

Basel Switzerland where its permanent Secretariat is located


Besides the reforms have a macro prudential focus also addressing system wide risks which can build

up across the banking sector as well as the procyclical amplification of these risks over time These new

global regulatory and supervisory standards mainly seek to raise the quality and level of capital (Pillar 1)

to ensure that banks are better able to absorb losses on both a going concern and a gone concern basis

increase the risk coverage of the capital framework introduce leverage ratio to serve as a backstop to the

risk-based capital measure raise the standards for the supervisory review process (Pillar 2) and public

disclosures (Pillar 3) etc The macro prudential aspects of Basel III are largely enshrined in the capital

buffers Both the buffers ie the capital conservation buffer and the countercyclical buffer are intended to

protect the banking sector from periods of excess credit growth

The Basel Committee on Banking Supervisions (BCBS) recommendations on capital accord are

important guiding frameworks for the regulatory capital requirement to the banking industry all over the

world and Nepal is no exception Realizing the significance of capital for ensuring the safety and

soundness of the banks and the banking system at large Nepal Rastra Bank (NRB) has developed and

enforced capital adequacy requirement based on international practices with an appropriate level of

customization based on domestic state of market developments

With a view of adopting the international best practices NRB has already issued the Basel III

implementation action plan and expressed its intention to adopt the Basel III framework albeit in a

simplified form In line with the international development and thorough discussion with the stakeholders

evaluation and assessment of impact studies at various phases this framework has been drafted This

framework provides the guidelines for the implementation of Basel III framework in Nepal The Basel III

capital regulations continue to be based on three-mutually reinforcing Pillars viz minimum capital

requirements supervisory review of capital adequacy and market discipline of the Basel II capital

adequacy framework

12 OBJECTIVE

The main objective of this framework is to develop safe and sound financial system by way of

sufficient amount of qualitative capital and risk management practices This framework is intended

to ensure that each bank maintain a level of capital which

(i) is adequate to protect its depositors and creditors

(ii) is commensurate with the risk associated activities and profile of the banks

(iii) promotes public confidence in the banking system

13 PRE-REQUISITES

The effective implementation of this framework is dependent on various factors Some such pre-

requisites are

(i) Implementation of Basel Core Principles for effective Banking Supervision

(ii) Adoption of the sound practices for the management of Operational Risk

(iii) Formulation and adoption of comprehensive risk management policy

(iv) Adherence to high degree of corporate governance

14 RESPONSIBILITY

The board of directors of each bank shall be responsible for establishing and maintaining at all

times an adequate level of capital The capital standards herein are the minimum that is acceptable

for banks that are fundamentally sound well managed and have no material financial or

operational weaknesses Thus banks are generally expected to operate above the limits prescribed

by this framework


15 SCOPE OF APPLICATION

This framework shall be applicable to all A Class financial institutions2 licensed to conduct

banking business in Nepal under the Bank and Financial Institution Act 2073

This capital adequacy framework shall be applicable uniformly to all A class financial institutions

on a stand-alone basis and as well as on a consolidated basis where the bank is member of a

consolidated banking group For the purpose of capital adequacy the consolidated bank means a

group of financial entities parent or holding company of which a bank is a subsidiary All banking

and other relevant financial activities (both regulated and unregulated) conducted within a group

including a bank shall be captured through consolidation Thus majority owned or controlled

financial entities should be fully consolidated If any majority owned subsidiary institutions are not

consolidated for capital purposes all equity and other regulatory capital investments in those

entities attributable to the group will be deducted except otherwise prescribed and the assets and

liabilities as well as third party capital investments in the subsidiary will be removed from the

bank‟s balance sheet for capital adequacy purposes

16 APPROACHES TO IMPLEMENTATION

International Convergence for Capital Measurements and Capital Standards Revised Framework

alias Basel II under Pillar 1 provides three distinct approaches for computing capital requirements

for credit risk and three other approaches for computing capital requirements for operational risk

These approaches for credit and operational risk are based on increasing risk sensitivity and allow

banks to select an approach that is most appropriate to the stage of development of banks‟

operations

The product and services offered by the Nepalese Banks are still largely conventional in

comparison with other economies This coupled with the various inherent limitations of our system

like the limitation of credit rating practices makes the advanced approaches like Internal Ratings

Based Approach or even Standardized Approach impractical and unfeasible Thus at this juncture

this framework prescribes Simplified Standardized Approach (SSA) to measure credit risk while

Basic Indicator Approach and an indigenous Net Open Position Approach for measurement of

Operational Risk and Market Risk respectively

17 IMPLEMENTATION OF ADVANCED APPROACHES

This framework prescribes the simplest of the available approaches at the initial phase with a vision

to move onto more complex and risk sensitive approaches as the market gradually gains maturity

Banks willing to adopt advanced approaches even for internal purposes should obtain prior written

approval from Nepal Rastra Bank on providing evidence that they have the resources and the

capability to adopt the proposed approaches

A bank will not be allowed to choose to revert to a simpler approach once it has been approved for

a more advanced approach without supervisory approval However if a supervisor determines that

a bank using a more advanced approach no longer meets the qualifying criteria for an advanced

approach it may allow the bank to revert to a simpler approach for some or all of its operations

until it meets the conditions specified by the supervisor for returning to a more advanced approach

2 ldquoArdquo class financial institutions refers to ldquoCommercial Banksrdquo


18 TRANSITIONAL ARRANGEMENTS

In order to ensure smooth migration to Basel III without aggravating any near term stress

appropriate transitional arrangements have been made The transitional arrangements for capital

ratios will begin from Mid July 2016 (Shrawan 2073) Capital ratios and deductions from

Common Equity will be fully phased-in and implemented as on mid july 2019 The phase-in

arrangements for banks are indicated in the following Table

BASEL III in Nepal

Transition Period

( Mid July)

2015 2016 2017 2018 2019

Minimum Common Equity Capital Ratio 400 450 450 450 450

Capital Conservation Buffer 100 125 150 200 250

Minimum common equity plus capital

conservation buffer 500 575 600 650 700

Minimum Tier 1 Capital

(Excluding conservation buffer) 600 600 600 600 600

Minimum Total Capital

Excluding conservation buffer) 1000 975 950 900 850

Minimum Total Capital (including

conservation buffer ) 1100 1100 1100 1100 1100

Counter Cyclical Buffers

Introduce

minimum

standard

0-25 0-25 0-25 0-25

Leverage Ratio

Introduce

minimum

standard

Offsite Monitoring

400

Migration

to

Pillar 1

Liquidity coverage ratio Review Existing

Framework LCR 100

LCR

100

LCR

100

Net stable funding ratio

Observation

and Parallel Run

Introduce

minimum

standard

Implemented

SIFI Measures NRB shall issue the regulation

19 EFFECTIVE DATE

All banks within the scope of this framework should adopt the prescribed approaches from Mid

July 2016 (Fiscal Year 207374) In order to ensure smooth transition to new approach prescribed

by this framework a parallel run from Mid January 2016 (Poush End 2072) to Mid July 2016

(Asar End 2073) will be conducted The banks are required to submit their capital adequacy report

to the Bank Supervision Department on a monthly basis Based on the findings of the parallel run

further amendments and modification will be incorporated in the framework wherever deemed

necessary


2 REQUIREMENTS FOR CAPITAL FUNDS

21 DEFINITION OF CAPITAL

The qualifying regulatory capital shall consist of the sum of the following components

a Tier 1 Capital (Core Capital)

A Common Equity Tier 1 (CET1)

B Additional Tier 1 (AT1)

b Tier 2 Capital (Supplementary Capital)

The detailed description of the components of regulatory capital and their elements are as follows

I Tier 1 Capital (Core Capital)

The key element of capital on which the main emphasis should be placed is Tier 1 (core)

capital which is comprised of equity capital and disclosed reserves This key element of capital

is the basis on which most market judgments of capital adequacy are made and it has a crucial

bearing on profit margins and a banks ability to compete

The BCBS has therefore concluded that capital for supervisory purposes should be defined in

two tiers in a way which will have the effect of requiring at least 50 of a banks capital base

to consist of a core element comprised of equity capital and published reserves from post-tax

retained earnings

In order to rank as Tier 1 capital must be fully paid up have no fixed servicing or dividend

costs attached to it and be freely available to absorb losses ahead of general creditors Capital

also needs to have a very high degree of permanence if it is to be treated as Tier 1

Tier 1 Capital shall consist of Common Equity Tier 1 Capital and Additional Tier 1 Capital and

the sum of these two capital shall be total Tier 1 Capital

A Common Equity Tier 1 Capital

Common Equity is recognized as the highest quality component of capital and is the primary

form of funding which ensures that a bank remains solvent Common Equity Tier 1 Capital

consists of the sum of the following elements

(i) Common shares issued by the bank that meet the criteria for classification as common shares

for regulatory purposes

(ii) Stock surplus (share premium) resulting from the issue of instruments included in

Common Equity Tier 1

(iii) Statutory General Reserve

(iv) Retained Earnings available for distribution to shareholders

(v) Un-audited current year cumulative profit after all provisions including staff bonus and

taxes as well as regulatory adjustments Where such provisions and regulatory

adjustments are not made this amount shall not qualify as Common Equity Tier 1 capital

(vi) Capital Redemption Reserves created in lieu of redeemable instruments

(vii) Capital Adjustment reserves created in respect of increasing the capital base of the bank

(viii) Dividend Equalization Reserves


(ix) Other free reserves if any

(x) Bargain purchase gain arises on merger and acquisitions However prior approval of

NRB is required for it to include in Common Equity Tier 1 Capital

(xi) Any other type of instruments notified by NRB from time to time for inclusion in

Common Equity Tier 1 capital and

(xii) Less Regulatory adjustments deductions applied in the calculation of Common Equity

Tier 1 capital

Criteria for common shares issued by the bank for inclusion in Common Equity

Common shares must meet the following criteria to be included in Common Equity Tier 1

Capital

1 All common shares should be voting shares

2 Represent the most subordinate claim in liquidation of the bank

3 Be entitled to a claim on the residual assets which is proportional to its share of paid up

capital after all senior claims have been repaid in liquidation (ie has an unlimited and

variable claim not a fixed or capped claim)

4 Principal is perpetual and never repaid outside of liquidation (except discretionary

repurchases buy backs or other means of effectively reducing capital in a discretionary

manner with the prior approval of NRB which is allowable under relevant law as well as

guidelines if any issued by NRB in the matter)

5 The bank does nothing to create an expectation at issuance that the instrument will be

bought back redeemed or cancelled nor do the statutory or contractual terms provide any

feature which might give rise to such an expectation

6 Distributions are paid out of distributable items The level of distributions is not in any

way tied or linked to the amount paid up at issuance and is not subject to a contractual

cap (except to the extent that a bank is unable to pay distributions that exceed the level of

distributable items) As regards bdquodistributable items‟ it is clarified that the dividend on

common shares will be paid out of the current year‟s profit and retained earnings only

7 There are no circumstances under which the distributions are obligatory Non-payment is

therefore not an event of default

8 Distributions are paid only after all legal and contractual obligations have been met and

payments on more senior capital instruments have been made This means that there are

no preferential distributions including in respect of other elements classified as the

highest quality issued capital

9 It is the paid up capital that takes the first and proportionately greatest share of any losses

as they occur Within the highest quality capital each instrument absorbs losses on a

going concern basis proportionately and pari passu with all the others

10 The paid up amount is classified as equity capital (ie not recognised as a liability) for

determining balance sheet insolvency

11 The paid up amount is classified as equity under the relevant accounting standards

12 It is directly issued and paid up and the bank cannot directly or indirectly have funded the

purchase of the instrument Banks should also not extend loans against their own shares


13 The paid up amount is neither secured nor covered by a guarantee of the issuer or related

entity nor subject to any other arrangement that legally or economically enhances the

seniority of the claim

14 Paid up capital is only issued with the approval of the owners of the issuing bank either

given directly by the owners or if permitted by applicable law given by the Board of

Directors or by other persons duly authorized by the owners

15 Paid up capital is clearly and separately disclosed in the bank‟s balance sheet

B Additional Tier 1 Capital

Additional Tier 1 Capital mainly include the instruments either classified as equity under

relevant accounting standards but are not the common equity share and hence not includible in

common equity tier 1 or the instrument which are classified as liabilities under relevent

accounting standards however it is includible in additional tier 1 capital Under Basel III non-

common equity elements to be included in Tier 1 capital should absorb losses while the bank

remains a going concern Towards this end one of the important criteria for Additional Tier 1

instruments is that these instruments should have principal loss absorption through either (i)

conversion into common shares at an objective pre-specified trigger point or (ii) a write-down

mechanism which allocates losses to the instrument at a pre-specified trigger point Banks

should not issue Additional Tier 1 capital instruments to the retail investors

Additional Tier 1 capital consists of the sum of the following elements

(i) Perpetual Non Cumulative Preference Share (PNCPS) and Perpetual Debt Instruments

(PDI) issued by the bank that meet the criteria for inclusion in Additional Tier 1 capital

(ii) Stock surplus (share premium) resulting from the issue of PNCPS instruments included in

Additional Tier 1 capital and

(iii) Less Regulatory adjustments deductions applied in the calculation of Additional Tier 1

capital

Criteria for Instruments issued by the bank for inclusion in Additional Tier 1

Perpetual Non Cumulative Preference Share (PNCPS) and Perpetual Debt Instruments (PDI)

issued by the bank must meet the following criteria to be included in Additional Tier 1 Capital

1 The instruments should be issued by the Bank (ie not by any bdquoSpecial Purpose Vehicle‟

etc set up by the bank for this purpose) and fully paid up

2 The claim of investors of the instruments shall be

(A) In case of Perpetual Non Cumulative Preference Shares

(i) Superior to the claims of investors in equity shares and

(ii) Subordinated to the claims of PDIs all Tier 2 regulatory capital instruments

depositors and general creditors of the bank

(B) In case of Perpetual Debt Instruments

(i) Superior to the claims of investors in equity shares and perpetual non-cumulative

preference shares

(ii) Subordinated to the claims of depositors general creditors and subordinated debt

of the bank

3 The instruments should be neither secured nor covered by a guarantee of the issuer or

related entity or other arrangement that legally or economically enhances the seniority of


the claim vis-agrave-vis bank creditors

4 The instruments should be perpetual ie there is no maturity date and there are no step-ups

or other incentives to redeem

5 The Instruments may be callable at the initiative of the issuer This means that the

instruments shall not be issued with ldquoPut Optionrdquo However banks may issue instruments

with a ldquoCall Optionrdquo at a particular date subject to following conditions

a) The call option on the instrument is permissible after ten years of issuance

b) To exercise a call option a bank must receive prior approval of NRB

c) A bank must not do anything which creates an expectation that the call will be

exercised and

d) Banks must not exercise a call unless

i The bank replaces the called instrument with capital of the same or better quality

and the replacement of this capital is done at conditions which are sustainable for

the income capacity of the bank or

ii The bank demonstrates that its capital position is well above the minimum

capital requirements after the call option is exercised

6 Any repayment of principal (eg through repurchase buy-back or redemption) must be with

prior approval of NRB and banks should not assume or create market expectations that

supervisory approval will be given Banks may repurchase buy-back redeem the

instruments only if

(a) The bank replaces such instrument with capital of the same or better quality and

the replacement of this capital is done at conditions which are sustainable for the

income capacity of the bank or

(b) The bank demonstrates that its capital position is well above the minimum capital

requirements after the repurchase buy-back redemption

7 Dividendcoupon discretion

a the bank must have full discretion at all times to cancel distributionspayments

b cancellation of discretionary payments must not be an event of default

c banks must have full access to cancelled payments to meet obligations as they fall due

and

d cancellation of distributionspayments must not impose restrictions on the bank except in

relation to distributions to common stockholders

8 Dividendscoupons must be paid out of bdquodistributable items‟

As regards bdquodistributable items‟ it is clarified that the dividend on perpetual non-

cumulative preference shares (PNCPS) will be paid out of current year‟s profit only

In case of coupon on perpetual debt instruments (PDI) it is clarified that if the payment of

coupons on perpetual debt instrument (PDI) is likely to result in losses in the current year

their declaration should be precluded to that extent

Dividend on PNCPS and coupons on PDI should not be paid out of retained earnings

reserves In other words payment of dividendcoupons should not have the effect of

reducing retained earnings reserves

9 The instrument cannot have a credit sensitive dividendcoupon feature that is a


dividendcoupon that is reset periodically based in whole or in part on the banking

organizations credit standing

10 The dividendcoupon shall not be cumulative ie dividendcoupon missed in a year will

not be paid in future years even if adequate profit is available and the level of CAR

conforms to the regulatory minimum When dividendcoupon is paid at a rate lesser than

the prescribed rate the unpaid amount will not be paid in future years even if adequate

profit is available and the level of CAR conforms to the regulatory minimum

11 The instrument cannot contribute to liabilities exceeding assets if such a balance sheet test

forms part of requirement to prove insolvency by any law or otherwise

12 Instruments classified as liabilities for accounting purposes must have principal loss

absorption through either (i) conversion to common shares at an objective pre-specified

trigger point or (ii) a write-down mechanism which allocates losses to the instrument at a

pre-specified trigger point The write-down will have the following effects

a Reduce the claim of the instrument in liquidation

b Reduce the amount re-paid when a call is exercised and

c Partially or fully reduce coupondividend payments on the instrument

13 Neither the bank nor a related party over which the bank exercises control or significant

influence (as defined under relevant Nepal Financial Reporting Standards) can have

purchased the instrument nor can the bank directly or indirectly have funded the purchase

of the instrument

14 The instrument cannot have any features that hinder recapitalization such as provisions that

require the issuer to compensate investors if a new instrument is issued at a lower price

during a specified time frame

II Tier 2 (Supplementary) Capital

The Supplementary (Tier 2) Capital includes reserves which have been passed through the profit

and loss account and all other capital instruments eligible and acceptable for capital purposes

Elements of the Tier 2 capital will be reckoned as capital funds up to a maximum of 100 percent

of Tier 1 capital arrived at after making regulatory adjustmentsdeductions In case where the

Tier 1 capital of a bank is negative the Tier 2 capital for regulatory purposes shall be considered

as zero and hence the capital fund in such cases shall be equal to the core capital

The Tier 2 Capital consists of the sum of the following elements

(i) Preference Share Capital Instruments [Perpetual Cumulative Preference Shares (PCPS)

Redeemable Non-Cumulative Preference Shares (RNCPS) Redeemable Cumulative

Preference Shares (RCPS)] issued by the bank with the maturity of 5 years or above

(ii) Subordinated term debt fully paid up with a maturity of 5 years or above unsecured and

subordinated to the claim of other creditors free of restrictive clauses and not redeemable

before maturity Since subordinated term debt is not normally available to participate in

the losses the amount eligible for inclusion in the capital adequacy calculations is limited

to 50 of core capital Moreover to reflect the diminishing value of these instruments as

a continuing source of strength a cumulative discount (amortization) factor of 20 per

annum shall be applied for capital adequacy computations during the last 5 years to

maturity

(iii) Hybrid capital instruments combine certain characteristics of debt and certain

characteristics of equity Each such instrument has a particular feature which can be


considered to affect its quality as capital Where these instruments have close similarities

to equity in particular when they are able to support losses on an ongoing basis without

triggering liquidation they may be included in Tier 2 capital with approval from Nepal

Rastra Bank

(iv) Stock surplus (share premium) resulting from the issue of instruments included in Tier 2

capital

(v) General loan loss provision limited to a maximum of 125 of total Credit Risk

Weighted Exposures General loan loss provision refers to provisions or loan- loss

reserves held against future presently unidentified losses are freely available to meet

losses which subsequently materialize and therefore qualify for inclusion in Tier 2

Capital However impairment loss booked under NFRS as per Incurred Loss Model shall

not be eligible to be included in Tier 2 Capital as the impairment is recognized on loss

incurred and not for the future

Loan loss provision created on pass loan as per regulatory requirement shall be eligible

for inclusion Tier 2 Capital

(vi) Exchange equalization reserves created by banks as a cushion for unexpected losses

arising out of adverse movements in foreign currencies

(vii) Investment adjustment reserves to the extent created out of retained earning ie

appropriation of profit

(viii) Any other type of instruments notified by NRB from time to time for inclusion in Tier 2

capital

(ix) Less Regulatory adjustments deductions applied in the calculation of Tier 2 capital

Criteria for Instruments issued by the bank for inclusion in Tier 2 Capital

Preference Share Capital Instruments [Perpetual Cumulative Preference Shares (PCPS)

Redeemable Non-Cumulative Preference Shares (RNCPS) Redeemable Cumulative Preference

Shares (RCPS)] Subordinated Term Debt and Hybrid Capital Instrument issued by the bank

must meet the following criteria to be included in Tier 2 Capital



2 These instruments could be either perpetual or dated with a maturity period of minimum 5

years or more and there should be no step-ups or other incentives to redeem The perpetual

instruments shall be cumulative The dated instruments could be cumulative or non-

cumulative

3 The dated instruments (both cumulative and non-cumulative) shall be subjected to a

progressive discount for capital adequacy purposes over the last five years of their tenor as

they approach maturity as indicated in the table below for being eligible for inclusion in

Tier 2 capital

Remaining Maturity of Instruments Rate of Discount

()

Less than one year 100

One year and more but less than two years 80

Two years and more but less than three years 60

Three years and more but less than four years 40

Four years and more but less than five years 20


4 DividendCouponRate of Interest

(i) The dividendcoupon payable to the investors may be either at a fixed rate or at a floating rate referenced to a market determined rupee interest benchmark rate

(ii) The instrument cannot have a credit sensitive coupon feature ie a coupon that is reset periodically based in whole or in part on the banks‟ credit standing

5 The claims of the investors in instruments shall be

(i) senior to the claims of investors in instruments eligible for inclusion in Tier 1

capital

(ii) subordinate to the claims of all depositors and general creditors of the bank and

(iii) Neither secured nor covered by a guarantee of the issuer or related entity or other

arrangement that legally or economically enhances the seniority of the claim vis-agrave-

vis bank creditors

6 The instruments shall not be issued with ldquoPut Optionrdquo However the Instruments may be

callable at the initiative of the issuer Banks may issue instruments with a ldquoCall Optionrdquo at

a particular date subject to the following conditions

(i) The call option on the instrument is permissible after five years of issuance

(ii) To exercise a call option a bank must receive prior approval of NRB and

(iii) A bank must not do anything which creates an expectation that the call will be

exercised and

(iv) Banks must not exercise a call unless

(a) The bank replaces the called instrument with capital of the same or better

quality and the replacement of this capital is done on conditions which are

sustainable for the income capacity of the bank or

(b) The bank demonstrates that its capital position is well above the minimum


7 Treatment in Bankruptcy Liquidation

The investor must have no rights to accelerate the repayment of future scheduled payments

(coupon or principal) except in bankruptcy and liquidation

8 Prohibition on Purchase Funding of Instruments

Neither the bank nor a related party over which the bank exercises control or significant

influence (as defined under relevant Nepal Financial Reporting Standards) should purchase

the instrument nor can the bank directly or indirectly should fund the purchase of the

instrument Banks should also not grant advances against the security of the debt

instruments issued by them


22 LOSS ABSORPTION OF ADDITIONAL TIER 1 INSTRUMENTS (AT1) AT THE PRE-

SPECIFIED TRIGGER

I Level of Pre-specified Trigger and Amount of Equity to be Created by Conversion

Write-down

1 As a bank‟s capital conservation buffer falls to 0625 of RWE it will be subject to

100 profit retention requirements One of the important objectives of capital

conservation buffer is to ensure that a bank always operates above minimum Common

Equity Tier 1 (CET1) level Therefore a pre-specified trigger for loss absorption through

conversion write-down of the level of Additional Tier 1 (AT1) instruments (PNCPS and

PDI) at CET1 of 5125 of RWEs (minimum CET1 of 45 + 25 of capital

conservation buffer of 25 ie 0625) has been fixed

2 The write-down conversion must generate CET1 under applicable Nepal Financial

Reporting Standards equal to the written-down converted amount net of tax if any

3 The aggregate amount to be written-down converted for all such instruments on

breaching the trigger level must be at least the amount needed to immediately return the

bank‟s CET1 ratio to the trigger level or if this is not sufficient the full principal value

of the instruments Further the issuer should have full discretion to determine the amount

of AT1 instruments to be convertedwritten-down subject to the amount of

conversionwrite-down not exceeding the amount which would be required to bring the

total Common Equity ratio to 7 of RWEs (minimum CET1 of 45 + capital

conservation buffer of 25)

4 The conversion write-down of AT1 instruments are primarily intended to replenish the

equity in the event it is depleted by losses Therefore banks should not use conversion

write-down of AT1 instruments to support expansion of balance sheet by incurring

further obligations booking assets Accordingly a bank whose total Common Equity

ratio slips below 7 due to losses and is still above 5125 ie trigger point should seek

to expand its balance sheet further only by raising fresh equity from its existing

shareholders or market and the internal accruals However fresh exposures can be taken

to the extent of amortization of the existing ones If any expansion in exposures such as

due to drawdown of sanctioned borrowing limits is inevitable this should be

compensated within the shortest possible time by reducing other exposures The bank

should maintain proper records to facilitate verification of these transactions by its

internal auditors statutory auditors and supervisors

II Types of Loss Absorption Features

5 Banks may issue AT1 instruments with conversion write-down features Further banks

may issue single AT1 instrument having both conversion and write-down features with

the option for conversion or write-down to be exercised by the bank Whichever option is

exercised it should be exercised across all investors of a particular issue

6 When a bank breaches the pre-specified trigger of loss absorbency of AT1 and the equity

is replenished either through conversion or write-down such replenished amount of

equity will be excluded from the common equity tier 1 of the bank for the purpose of

determining the proportion of earnings to be paid out as dividend in terms of rules laid

down for maintaining capital conservation buffer However once the bank has attained a

total Common Equity ratio of 7 without counting the replenished equity capital that

point onwards the bank may include the replenished equity capital for all purposes


7 The conversion write-down may be allowed more than once in case a bank hits the pre-

specified trigger level subsequent to the first conversion write-down which was partial

III Treatment of AT1 Instruments in the event of Liquidation Merger Acquisition of the

Bank

8 If a bank goes into liquidation before the AT1 instruments have been written-down

converted these instruments will absorb losses in accordance with the order of seniority

indicated in the offer document and legal provisions governing priority of charges The

order of seniority indicated in the offer document should be in compliance with the

provision of Banking Act

9 If a bank goes into liquidation after the AT1 instruments have been written-down the

holders of these instruments will have no claim on the proceeds of liquidation

10 If a bank is merged withacquired by any other bank before the AT1 instruments have

been written-downconverted these instruments will become part of the corresponding

categories of regulatory capital of the new bank emerging after the mergeracquisition

11 If a bank is merged with any other bank after the non-equity regulatory capital

instruments have been written-down these cannot be written-up by the merged entity

IV Fixation of Conversion Price Capping of Number of Shares Voting Rights

12 Banks may issue AT1 instruments with conversion features either based on price fixed at

the time of issuance or based on the market price prevailing at the time of conversion

13 There will be a possibility of the debt holders receiving a large number of shares in the

event the share price is very low at the time of conversion Thus debt holders will end up

holding the number of shares and attached voting rights exceeding the legally permissible

limits Banks should therefore always keep sufficient headroom to accommodate the

additional equity due to conversion without breaching any of the statutory regulatory

ceilings especially that for maximum shareholdings and maximum voting rights per

investors group of related investors In order to achieve this banks should cap the

number of shares and or voting rights in accordance with relevant laws and regulations

on Ownership and Governance of banks Banks should adequately incorporate these

features in the terms and conditions of the instruments in the offer document

V Order of Conversion Write-down of Various Types of AT1 Instruments

14 The instruments should be converted written-down in order in which they would absorb

losses in a gone concern situation Banks should indicate in the offer document clearly

the order of conversion write-down of the instrument in question vis-agrave-vis other capital

instruments which the bank has already issued or may issue in future

23 DEDUCTIONS FROM CORE (TIER 1) CAPITAL

Banks shall be required to deduct the following from the Common Equity Tier 1 capital for capital

adequacy purposes The claims that have been deducted from Common Equity Tier 1 capital shall

be exempt from risk weights for the measurement of credit risk

a Book value of goodwill and all other intangible assets

Goodwill and all other intangible assets should be deducted from Common Equity Tier 1

capital including any goodwill included in the valuation of significant investments in the

capital of banking financial and insurance entities which are outside the scope of regulatory

consolidation


The full amount of the intangible assets is to be a deducted net of any associated deferred tax

liabilities which would be extinguished if the intangible assets become impaired or

derecognized under the relevant accounting standards For this purpose the definition of

intangible assets would be in accordance with the Nepal Financial Reporting Standards

b Deferred Tax Assets

Deferred Tax Assets computed as under should be deducted from Common Equity Tier 1

(i) Deferred Tax Assets associated with the accumulated tax losses

(ii) Deferred Tax Assets other than associated with the accumulated tax losses net of

Deferred Tax Liabilities if any Where the Deferred Tax Liabilities is in excess of the

Deferred Tax Assets (excluding Deferred Tax Assets associated with accumulated

losses) the excess shall neither be adjusted against item (i) nor added to Common

Equity Tier 1 capital

c Miscellaneous expenditure to the extent not written off eg VRS expense preliminary

expense share issue expense deferred revenue expenditure etc

d Investment in Securities of financial institutions licensed by Nepal Rastra Bank3

e All Investments in equity of institutions with financial interest

f Investments in equity of institutions in excess of the prescribed limits

g Investments arising out of underwriting commitments that have not been disposed within a

year from the date of commitment

h Reciprocal crossholdings of bank capital artificially designed to inflate the capital position of

the bank

i Cash Flow Hedge Reserve

The amount of the cash flow hedge reserve which relates to the hedging of items that are not

fair valued on the balance sheet (including projected cash flows) should be derecognized in

the calculation of Common Equity Tier 1 This means that positive amounts should be

deducted and negative amounts should be added back This treatment specifically identifies

the element of the cash flow hedge reserve that is to be derecognized for prudential purposes

It removes the element that gives rise to artificial volatility in Common Equity as in this case

the reserve only reflects one half of the picture (the fair value of the derivative but not the

changes in fair value of the hedged future cash flow)

j Defined Benefit Pension Fund Assets and Liabilities

Defined benefit pension fund liabilities as included on the balance sheet must be fully

recognized in the calculation of Common Equity Tier 1 capital (ie Common Equity Tier 1

capital cannot be increased through derecognizing or unrecognition of these liabilities) For

each defined benefit pension fund that is an asset on the balance sheet the asset should be

deducted in the calculation of Common Equity Tier 1 net of any associated deferred tax

liability which would be extinguished if the asset should become impaired or derecognized

under the relevant accounting standards

k Negative balance of Reserve Accounts

3 Investment in shares of institutions where the waiver has been explicitly provided by NRB are subject to risk weight of

100 and shall not be deducted from Tier 1 capital


Negative balances of any reserve such as which is recognized directly or through other

comprehensive income in equity such as revaluation reserve fair value reserve actuarial loss

etc shall be deducted from Core (Common Equity Tier 1) Capital However the

corresponding assets shall not be exempted from risk weights for the measurement of credit

risk as the loss recognized in equity has already been adjusted in carrying amount of related

assets Since full amount of assets has not been deducted from Core Capital risk weights on

carrying amount of assets shall be applied to measure credit risk

l Any other instruments as stipulated by Nepal Rastra Bank from time to time

24 CAPITAL FUNDS

The capital fund is the summation of Tier 1 and Tier 2 capital and Tier 1 capital is the total of

common equity Tier 1 and additional Tier 1 capital A bank should compute capital ratios in the

following manner

Common Equity tier 1 capital ratio = Common Equity Tier 1 Capital

Total Risk Weighted Exposure

Tier 1 capital ratio = Eligible tier 1 Capital


Total Capital Ratio (CAR) = Eligible Total Capital


Total Risk Weighted Exposure = Credit Risk RWEyen+Market Risk RWE+ Operational Risk

RWE + Supervisory Adjustment under Pillar II

yen RWE= Risk weighted Exposure

CAR=Capital Adequacy Ratio

(i) Banks shall maintain a minimum total capital (MTC) of 85 of total risk weighted

assets (RWAs) ie capital to risk weighted assets (CRAR)

(ii) Common Equity Tier 1 (CET1) capital must be at least 45 of risk-weighted assets

(RWAs) ie for credit risk + market risk + operational risk on an ongoing basis

(iii) Tier 1 capital must be at least 6 of RWAs on an ongoing basis Thus within the

minimum Tier 1 capital Additional Tier 1 capital can be admitted maximum at 15 of

RWAs

(iv) Total Capital (Tier 1 Capital plus Tier 2 Capital) must be at least 85 of RWAs on an

ongoing basis The sum total of the different components of the Tier 2 capitals will be

limited to the sum total of the various components of the Tier 1 capital net of deductions

as specified in paragraph 23 In case the Tier 1 capital is negative Tier 2 capital shall be

considered to be Nil for regulatory capital adequacy purposes and hence in such a

situation the capital fund shall be equal to the Tier 1 capital

(v) If a bank has complied with the minimum Common Equity Tier 1 and Tier 1 capital

ratios then the excess Additional Tier 1 capital can be admitted for compliance with the

minimum CRAR of 85 of RWAs


(vi) In addition to the minimum Common Equity Tier 1 capital of 45 of RWAs banks are

also required to maintain a capital conservation buffer (CCB) of 25 of RWAs in the

form of Common Equity Tier 1 capital

Thus with full implementation of capital ratios and CCB the capital requirements are

summarized as follows

Regulatory Capital As to

RWAs

(i) Minimum Common Equity Tier 1 Ratio 45

(ii) Capital Conservation Buffer ( Comprised of Common Equity) 25

(iii) Minimum Common Equity Tier 1 Ratio plus Capital

Conservation Buffer [(i)+(ii)]

70

(iv) Minimum Tier 1 Capital Ratio 60

(v) Minimum Total Capital Ratio ( MTC) 85

(vi) Minimum Total Capital Ratio plus Capital Conservation Buffer 110

For the purpose of all prudential exposure limits linked to capital funds the bdquocapital

funds‟ will exclude the applicable capital conservation buffer and countercyclical capital

buffer as and when activated but include Additional Tier 1 capital and Tier 2 capital It

may be noted that the term bdquoCommon Equity Tier 1 capital‟ does not include capital

conservation buffer and countercyclical capital buffer

25 CAPITAL CONSERVATION BUFFER

A Objective

1 The capital conservation buffer (CCB) is designed to ensure that banks build up capital buffers

during normal times (ie outside periods of stress) which can be drawn down as losses are

incurred during a stressed period The requirement is based on simple capital conservation rules

designed to avoid breaches of minimum capital requirements

2 Outside the period of stress banks should hold buffers of capital above the regulatory

minimum When buffers have been drawn down one way banks should look to rebuild them is

through reducing discretionary distributions of earnings Banks may also choose to raise new

capital from the market as an alternative to conserving internally generated capital However if

a bank decides to make payments in excess of the constraints imposed as explained above the

bank with the prior approval of NRB would have to use the option of raising capital from the

market equal to the amount above the constraint which it wishes to distribute

3 The capital conservation buffer can be drawn down only when a bank faces a systemic or

idiosyncratic stress A bank should not choose in normal times to operate in the buffer range

simply to compete with other banks and win market share This aspect would be specifically

looked into by NRB during the Supervisory Review and Evaluation Process If at any time a

bank is found to have allowed its capital conservation buffer to fall in normal times particularly

by increasing its risk weighted assets without a commensurate increase in the Common Equity

Tier 1 Ratio (although adhering to the restrictions on distributions) this would be viewed

seriously In addition such a bank will be required to bring the buffer to the desired level

within a time limit prescribed by NRB The banks which draw down their capital conservation


buffer during a stressed period should also have a definite plan to replenish the buffer as part of

its Internal Capital Adequacy Assessment Process and strive to bring the buffer to the desired

level within a time limit agreed to with NRB during the Supervisory Review and Evaluation

Process

4 The framework of capital conservation buffer will strengthen the ability of banks to withstand

adverse economic environment conditions will help increase banking sector resilience both

going into a downturn and provide the mechanism for rebuilding capital during the early stages

of economic recovery Thus by retaining a greater proportion of earnings during a downturn

banks will be able to help ensure that capital remains available to support the ongoing business

operations lending activities during the period of stress Therefore this framework is expected

to help reduce pro-cyclicality

B The Framework

5 Banks are required to maintain a capital conservation buffer of 25 comprised of Common

Equity Tier 1 capital above the regulatory minimum capital requirement of 850 Banks

should not distribute capital (ie pay dividends or bonuses in any form) in case capital level

falls within this range However they will be able to conduct business as normal when their

capital levels fall into the conservation range as they experience losses Therefore the

constraints imposed are related to the distributions only and are not related to the operations of

banks The distribution constraints imposed on banks when their capital levels fall into the

range increase as the banks‟ capital levels approach the minimum requirements The Table

below shows the minimum capital conservation ratios a bank must meet at various levels of the

Common Equity Tier 1 capital ratios

Minimum capital conservation standards for individual bank

Common Equity Tier 1 Ratio Minimum Capital Conservation Ratios

(expressed as a percentage of earnings)

45 - 5125 100

gt5125 - 575 80

gt575 - 6375 60

gt6375 - 70 40

gt70 0

For example a bank with a Common Equity Tier 1 capital ratio in the range of 5125 to

575 is required to conserve 80 of its earnings in the subsequent financial year (ie payout

no more than 20)

6 The capital conservation buffer will be phased in between mid July 2016 and becoming fully

effective on mid July 2019 It will begin at 125 of RWEs on mid July 2016 15 on mid

July 2017 and increase each subsequent year by an additional 050 percentage points to reach

its final level of 25 of RWAs on mid July 2019 The minimum capital conservation standards

apply with reference to the applicable minimum CET1 capital and applicable CCB Therefore

during the transition period banks may refer to the following Table for meeting the minimum

capital conservation ratios at various levels of the Common Equity Tier 1 capital ratios



Common Equity Tier 1 Ratio after including the current periods retained

earnings

Minimum

Capital

Conservation

Ratios

(expressed as

of earnings)

Mid July 2016 Mid July 2017 Mid July 2018

450 - 481 45 - 4875 45 - 500 100

gt481 - 513 gt4875 - 525 gt500 - 550 80

gt513 - 544 gt525 - 5625 gt550 - 600 60

gt544 - 575 gt5625 - 600 gt600 - 650 40

gt575 gt600 gt650 0

Banks that already meet the minimum ratio requirement during the transition period but remain

below the 7 Common Equity Tier 1 target (minimum of 45 plus conservation buffer of

25) should maintain prudent earnings retention policies with a view to meeting the

conservation buffer as soon as reasonably possible However NRB may consider accelerating

the build-up of the capital conservation buffer and shorten the transition periods if the situation

warrants so

7 The Common Equity Tier 1 ratio includes amounts used to meet the minimum Common Equity

Tier 1 capital requirement of 45 but excludes any additional Common Equity Tier 1 needed

to meet the 7 Tier 1 and 85 Total Capital requirements For example a bank maintains

Common Equity Tier 1 capital of 85 and has no Additional Tier 1 or Tier 2 capital

Therefore the bank would meet all minimum capital requirements but would have a zero

conservation buffer and therefore the bank would be subjected to 100 constraint on

distributions of capital by way of dividends share-buybacks and discretionary bonuses

8 The following represents other key aspects of the capital conservation buffer requirements

(i) Elements subject to the restriction on distributions Dividends and share buybacks

discretionary payments on other Tier 1 capital instruments and discretionary bonus

payments to staff would constitute items considered to be distributions Payments which do

not result in depletion of Common Equity Tier 1 capital (for example includes certain scrip

dividend) are not considered distributions

(ii) Definition of earnings Earnings are defined as distributable profits before the deduction

of elements subject to the restriction on distributions mentioned at (i) above Earnings are

calculated after the tax which would have been reported had none of the distributable items

been paid As such any tax impact of making such distributions are reversed out If a bank

does not have positive earnings and has a Common Equity Tier 1 ratio less than 7 it

should not make positive net distributions

(iii) Additional supervisory discretion Supervisors have the additional discretion to impose

time limits on banks operating within the buffer range on a case-by-case basis In any case

supervisors should ensure that the capital plans of banks seek to rebuild buffers over an

appropriate timeframe


26 COUNTERCYCLICAL BUFFER

A Introduction

1 Losses incurred in the banking sector can be extremely large when a downturn is preceded by a

period of excess credit growth These losses can destabilise the banking sector and spark a

vicious circle whereby problems in the financial system can contribute to a downturn in the

real economy that then feeds back on to the banking sector These interactions highlight the

particular importance of the banking sector building up additional capital defences in periods

where the risks of system-wide stress are growing markedly

2 The countercyclical buffer aims to ensure that banking sector capital requirements take account

of the macro-financial environment in which banks operate The primary aim of the

countercyclical capital buffer requirement is to use a buffer of capital to achieve the broader

macroprudential goal of protecting the banking sector from periods of excess aggregate credit

growth that have often been associated with the build up of system-wide risk Protecting the

banking sector in this context is not simply ensuring that individual banks remain solvent

through a period of stress as the minimum capital requirement and capital conservation buffer

are together designed to fulfill this objective Rather the aim is to ensure that the banking

sector in aggregate has the capital on hand to help maintain the flow of credit in the economy

without its solvency being questioned when the broader financial system experiences stress

after a period of excess credit growth Therefore excess aggregate credit growth is judged to be

associated with a build-up of system-wide risk to ensure the banking system has a buffer of

capital to protect it against future potential losses

3 The countercyclical buffer regime consists of the following elements

a) Nepal Rastra Bank will monitor credit growth and other indicators that may signal a

buildup of system-wide risk and make assessments of whether credit growth is excessive

and is leading to the buildup of system-wide risk Based on this assessment Nepal Rastra

Bank will put in place a countercyclical buffer requirement when circumstances warrant

This requirement will be released when system-wide risk crystallises or dissipates

b) The countercyclical buffer requirement to which a bank is subject will extend the size of

the capital conservation buffer Banks will be subject to restrictions on distributions if they

do not meet the requirement

B Countercyclical buffer requirements

Nepal Rastra Bank has adopted the Credit to GDP ratio macro-economic variable as guide for

reference point for taking buffer decisions Nepal Rastra Bank will monitor Credit to GDP

ratio at least annually and calculate Credit to GDP gap ie the gap between Credit to GDP

ratio and its Trend The intensity of Credit to GDP gap shall be the indication of the extent of

the buildup of system-wide risk ie If the credit-to-GDP ratio is significantly above its trend (ie

there is a large positive gap) then this is an indication that credit may have grown to excessive

levels relative to GDP The Credit to GDP gap shall be calculated as follows

Credit to GDP Gap(t) = Credit to GDP Ratio(t) ndash Trend(t)

The countercyclical buffer requirement will vary between zero and 25 of risk weighted

exposure depending on the extent of the build up of system-wide risk The credit to GDP gap

of 5 points shall be taken as cut off points of excess credit growth level The increase by

additional 25 point of credit to GDP gap in excess of 5 point shall require buffer requirement

of 05 ie each increase in every 25 points in credit to GDP gap in excess of 5 points shall


require to raise the buffer requirement by each 05 For this purpose trend is defined as

average of credit to GDP ratio of past 5 years The following table shows the countercyclical

buffer requirement in case of excess credit growth

Countercyclical Buffer Requirement

Credit to GDP Gap Buffer Requirement in Terms of CET 1

Up to 5 points 0

above 5 to 75 points 05




above 15 points 25

The banks are required to raise level of the buffer by up to 12 months but shall be allowed to

decrease the level of the buffer with immediate effect The bank not being able to maintain the

countercyclical buffer requirement shall not be allowed to distribute its earnings

27 LEVERAGE RATIO

A Rationale and Objective

One of the underlying features of the crisis was the build-up of excessive on- and off-balance

sheet leverage in the banking system In many cases banks built up excessive leverage while

still showing strong risk based capital ratios During the most severe part of the crisis the

banking sector was forced by the market to reduce its leverage in a manner that amplified

downward pressure on asset prices further exacerbating the positive feedback loop between

losses declines in bank capital and contraction in credit availability Therefore under Basel

III a simple transparent non-risk based leverage ratio has been introduced The leverage ratio

is calibrated to act as a credible supplementary measure to the risk based capital requirements

The leverage ratio is intended to achieve the following objectives

a) constrain the build-up of leverage in the banking sector helping avoid destabilising

deleveraging processes which can damage the broader financial system and the economy

and

b) reinforce the risk based requirements with a simple non-risk based ldquobackstoprdquo measure

B Definition and Calculation of the Leverage Ratio

a) The provisions relating to leverage ratio are intended to serve as the basis for testing the

leverage ratio during the parallel run period Banks are required to maintain minimum Tier

1 leverage ratio of 4 during the parallel run period from Mid July 2016 to mid July

2018 After the parallel run final leverage ratio requirement might be revised by NRB after

taking into account the prescriptions given by the Basel Committee

b) The leverage ratio shall be maintained on a quarterly basis The Leverage Ratio shall be

calculated as

Leverage Ratio = Capital Measure

Exposure Measure


I Capital Measure

a) The capital measure for the leverage ratio should be based on the definition of Tier 1

capital as set out in paragraph 21

b) Items that are deducted completely from capital do not contribute to leverage and

should therefore also be deducted from the measure of exposure

II Exposure Measure

The exposure measure for the leverage ratio should generally follow the accounting

measure of exposure In order to measure the exposure consistently with financial accounts

the following should be applied by banks

a) On-balance sheet non-derivative exposures will be net of specific provisions and

valuation adjustments to the extent it is recognized on equity (eg fair value

adjustment and revaluation adjustment as per NFRS directly recognized on equity

or through other comprehensive income)

b) physical or financial collateral guarantees or credit risk mitigation purchased is not

allowed to reduce on-balance sheet exposures and

c) netting of loans and deposits is not allowed

Component of Exposure Measure

(i) On-Balance Sheet Items

Banks should include all items of assets reported in their accounting balance sheet for the

purposes of calculation of the leverage ratio In addition the exposure measure should

include the following treatments for Securities Financing Transactions (eg repo and

reverse repo agreements CBLO) and derivatives

(ii) Repurchase agreements and securities finance

Securities Financing Transactions (SFTs) are a form of secured funding and therefore an

important source of balance sheet leverage that should be included in the leverage ratio

Therefore banks should calculate SFT for the purposes of the leverage ratio by applying

(a) the accounting measure of exposure and

(b) without netting various long and short positions with the same counterparty

(iii) Derivatives

Derivatives create two types of exposure an ldquoon-balance sheetrdquo present value reflecting the

fair value of the contract (often zero at outset but subsequently positive or negative

depending on the performance of the contract) and a notional economic exposure

representing the underlying economic interest of the contract Banks should calculate

exposure in respect of derivatives including where a bank sells protection using a credit

derivative for the purposes of the leverage ratio by applying

(a) the accounting measure of exposure (positive Marked to Market (MTM) value) plus an

add-on for Potential Future Exposure (PFE) calculated according to the Current

Exposure Method and


(b) without netting the MTM values and PFEs in respect of various long and short

positions with the same counterparty

(iv) Other Off-Balance Sheet Items

Banks should calculate the off balance sheet items These include commitments (including

liquidity facilities) unconditionally cancellable commitments direct credit substitutes

acceptances standby letters of credit trade letters of credit failed transactions and

unsettled securities The off balance sheet items are source of the potentially significant

leverage Therefore bank should calculate the above off balance sheet items for the

purposes of the leverage ratio by applying a uniform 100 credit conversion factor (CCF)

3 CREDIT RISK

31 GENERAL

Credit risk is the major risk that banks are exposed to during the normal course of lending and

credit underwriting There are two approaches for credit risk measurement the standardized

approach and the internal ratings based (IRB) approach Due to various inherent constraints of the

Nepalese banking system the standardized approach in its simplified form Simplified Standardized

Approach (SSA) has been prescribed in the initial phase

32 SIMPLIFIED STANDARDIZED APPROACH (SSA)

In comparison to Basel I SSA aligns regulatory capital requirements more closely with the key

elements of banking risk by introducing a wider differentiation of risk weights and a wider

recognition of credit risk mitigation techniques The advantage of implementing this approach is

twofold This approach allows transitional advantage by avoiding excessive complexities associated

with the advanced approaches of Basel II while at the same time it will produce capital ratios more

in line with the actual economic risks that banks are facing compared to the present Accord

Under this approach commercial banks are required to assign a risk weight to their balance sheet

and off-balance sheet exposures These risk weights are based on a fixed weight that is broadly

aligned with the likelihood of a counterparty default As a general rule the claims that have already

been deducted from the core capital shall be exempt from risk weights for the measurement of

credit risk

Claims on foreign government their central banks as well as foreign corporates shall be generally

risk-weighed on the basis of the consensus country risk scores of export credit agencies (ECA)4

Wherever there are claims relating to unrated countries they shall generally be risk weighed at 100

percent However these claims shall be subject to supervisory review and higher risk weight shall

be assigned where the review process is deemed appropriate

All kinds of claims including loans amp advances as well as investments shall be a risk weighed net

of specific provisions and valuation adjustments which are directly or through other

comprehensive income recognized on equity Generally provision related to any receivable or

investment is not defined as general or specific In such a situation the total provision against any

claimexposure (other than the loans and advances) shall be regarded as specific provision

However provisions eligible for the supplementary capital shall not be allowed for netting while

calculating risk weighted exposuresIn case of loans advances and bills purchased the provisions

4 The consensus country risk classification is available on the OECD‟s website (httpwwwoecdorg) in the Export Credit

Arrangement web page of the Trade Directorate Each bank while computing the risk weight in any claim should use the

updated risk score


created in lieu of Performing loans only are classified as General loan loss provision All other

provisions are components of specific loan loss provision Hence general loan loss provision

doesn‟t comprise provisions created in respect of rescheduledrestructured and non performing

loans It also doesn‟t include additional provisions created for personal guarantee loans or lending

in excess of Single Obligor Limits However provisions created in excess of the regulatory

requirements and not attributable to identifiable losses in any specific loans shall be allowed to be

included in the General Loan Loss Provision

In order to be consistent with the Basel framework the credit risk for the regulatory capital purpose

shall be computed by segregating the exposure in the following 11 categories

a) Claims on government amp central bank

b) Claims on other official entities

c) Claims on banks

d) Claims on corporate amp securities firms

e) Claims on regulatory retail portfolio

f) Claims secured by residential properties

g) Claims secured by commercial real state

h) Past due claims

i) High risk claims

j) Other assets

k) Off balance sheet items

33 RISK MEASUREMENT AND RISK WEIGHTS

a Claims on government amp central bank

1 All claims on Government of Nepal and Nepal Rastra Bank shall be risk weighed at 0

2 Claims on foreign government and their central banks shall be risk-weighted on the basis

of the consensus country risk scores as follows

ECA risk scores 0-1 2 3 4 to 6 7

Risk weights 0 20 50 100 150

b Claims on other official entities

1 Claims on the Bank for International Settlements the International Monetary Fund the

European Central Bank and the European Community will receive a 0 risk weight

2 Following Multilateral Development Banks (MDBs) will be eligible for a 0 risk

weight

World Bank Group comprised of the International Bank for Reconstruction and

Development (IBRD) and the International Finance Corporation (IFC)

Asian Development Bank (ADB)

African Development Bank (AfDB)

European Bank for Reconstruction and Development (EBRD)

Inter-American Development Bank (IADB)

European Investment Bank (EIB)

European Investment Fund (EIF)

Nordic Investment Bank (NIB)

Caribbean Development Bank (CDB)

Islamic Development Bank (IDB) and

Council of Europe Development Bank (CEDB)

3 The standard risk weight for claims on other Multilateral Development Banks will be

100


4 Claims on public sector entities (PSEs)5

i Claims on domestic public sector entities

The risk weight for claims on domestic pubic sector entities will be 100

ii Claims on foreign public sector entities will be risk-weighed as per the ECA country

risk scores

ECA risk scores 0-1 2 3 to 6 7

Risk weights 20 50 100 150

c Claims on banks

1 All claims irrespective of currency excluding investment in equity shares and other

instruments eligible for capital funds on domestic banksfinancial institutions that

fulfill Capital Adequacy Requirements will be risk weighed at 20 while for the rest it

will be 100

Banks should make use of the publicly available information of the immediately

preceding quarter of the respective banks to gauge their status on capital adequacy

2 Claims on a foreign bank excluding investment in equity shares and other instruments

eligible for capital funds shall be risk weighed as per the ECA Country risk score

subject to the floor of 20 The primary basis for applying the ECA Country Risk

score shall be the country of incorporation of the bank Where the bank is a branch

office the ECA score of the country where the corporate office is located shall be used

while in the case of a subsidiary the basis shall be the country where the subsidiary is

incorporated



However the claims on foreign banks incorporated in the SAARC region and China

which operate with a buffer of 1 above their respective regulatory minimum capital

requirements may be risk weighed at 20 The banks shall be responsible to submit

the latest capital adequacy position of such banks and demonstrate that they fulfill the

eligibility requirements Such capital adequacy position submitted by the banks should

not be prior to one financial year Moreover such claims shall be subject to a

supervisory review and supervisors may require the bank to risk-weigh the claims on

ECA country risk scores where the review process is deemed necessary

d Claims on corporate amp securities firms

1 Domestic corporate includes all firms and companies incorporated in Nepal as per

prevailing Acts and regulations The claims on domestic corporate including claims

on insurance companies and securities firm shall be risk weighed as per the credit

rating score provided by licensed credit rating agency subject to the floor of 80 as

follows

5 Public sector entity (PSE) is one which is owned or controlled by government or any other entity categorized as PSE by

NRB


Credit rating score

equivalent to

AAA

AA+

to

AA-

A+

to

A-

BBB+amp

below Unrated

Risk weights 80 85

90 100 100

2 The claims on foreign corporate shall be risk weighed as per the ECA Country risk

score subject to the floor of 20 as follows



e Claims on regulatory retail portfolio

1 Claims6 that qualify all criteria listed below may be considered as regulatory retail

portfolio and risk weighed at 75 except for past due loans Such claims however

have to be in strict compliance with the Product paper developed by the bank and

approved by their respective board of directors

Criteria

Orientation criteria - exposure is to an individual person or persons or to a small

business Bank should obtain written declaration from the borrower to the effect

that their indebtedness is within the threshold across all banks and FIs

Product criteria - The exposure takes the form of any of the following

Revolving credits and lines of credit (including overdraft hypothecation etc)

Term loans and leases (eg hire purchase auto loans and leases student and

educational loans7) and

Small business facilities and commitments

Deprived sector loans up to a threshold of Rs10 million (Ten Million only)

Granularity criteria- NRB must be satisfied that the regulatory retail portfolio is

sufficiently diversified to a degree that reduces the risks in the portfolio warranting

the 75 risk weight No aggregate exposure8 to one counterpart can exceed 05

of the overall regulatory retail portfolio

Low value individual criteria - The total aggregated exposure to one counterpart9

cannot exceed an absolute threshold of Rs10 million (Nepalese Rupees Ten

Million only)

2 Banks which have claims that fulfill all criterion except for granularity may risk weigh

those claims at 100

6 Lending against securities (such as equities and bonds) whether listed or not are specifically excluded from this category

Likewise credit card receivables are excluded from this category However lending against personal guarantee and fully

backed by guaranteed cash flow such as pension etc that has negligible risk of failure can be included in this category 7 Personal finance includes overseas employment loan home loan (to the extent they do not qualify for treatment

as claims secured by residential property) direct deprived sector loan 8 Aggregated exposure means gross amount (ie not taking any credit risk mitigation into account) of all forms of credit

exposures availed from the bank 9 Counterpart refers to one or a group of borrowers defined by the NRB directives as a single obligor


f Claims secured by residential properties

1 Lending to individuals meant for acquiring or developing residential property which

are fully secured by mortgages on residential property that is or will be occupied by

the borrower or that is rented will be risk-weighted at 60 However banks should

ensure the existence of adequate margin of security over the amount of loan based on

strict valuation rules

Banks have to develop product paper and get it approved from the board of directors to

regulate this kind of lending The claims in order to be eligible for this category have to

be in strict compliance with this product paper

2 Where the loan is not fully secured such claims have to risk weighed at 150

3 When claims secured by residential properties are or have been past due10

at any point

of time during the last two years they shall be risk-weighted at 100 net of specific

provisions

g Claims secured by commercial real estate

1 Claims secured by mortgages on commercial real estate except past due shall be risk-

weighed at 100 Commercial real estate hereby refers to mortgage of Office

buildings retail space multi-purpose commercial premises multi-family residential

buildings multi-tenanted commercial premises industrial or warehouse space hotels

land acquisition development and construction etc

h Past due claims

1 Any loan except for claim secured by residential property which is or has been past

due at any point of time during the last two years will be risk-weighted at 150 net of

specific provision

i High risk claims

1 150 risk weight shall be applied for venture capital and private equity investments

2 Exposures on Personal loan in excess of the threshold of regulatory retail

portfolio and exposures on credit card shall warrant a risk weight of 150

3 Investments in the equity and other capital instruments of institutions which are not

listed in the stock exchange and have not been deducted from Tier 1 capital shall be

risk weighed at 150 net of provisions and valuation adjustments which are

directly or through other comprehensive income recognized on equity

4 The claims which are not fully secured or are only backed up by personal guarantee

shall attract 150 risk weight

5 Where loan cannot be segregatedor identified as regulatory retail portfolio or

qualifying residential mortgage loan or under other categories it shall be risk weighed

at 150

j Other assets

1 With regard to other assets following provisions have been made

10

An exposure is past due if it falls into any other category other than Performing loan as per provisions of NRB directive on

Loan classification


a Interest receivableclaim on government securities will be risk-weighed at 0

b Staff loan given as per Employee By-laws and secured by residential property

that is or will be occupied by the staff or that is rented will be risk-weighed at

50 However banks should ensure the existence of adequate margin of security

over the amount of loan based on strict valuation rules

c Investments in equity or regulatory capital instruments issued by securities firms

will be risk-weighed at 100 net of valuation adjustments which are directly or

through other comprehensive income recognized on equity

d Cash in transit and other cash items in the process of collection will be risk-

weighed at 20 For this purpose cash items shall include Cheque and Draft

e Fictitious assets that have not been deducted from Tier 1 capital shall be risk

weighed at 100

f Investments in the equity and other capital instruments of institutions

which are listed in the stock exchange and have not been deducted from Tier

1 capital shall be risk weighed at 100 net of provisions and valuation

adjustments which are directly or through other comprehensive income

recognized on equity Investments in mutual fund shall also be risk weighted

at 100 net of valuation adjustments as described above

g All Other assets will be risk-weighed at 100 net of specific provision and

valuation adjustments which are directly or through other comprehensive

income recognized on equity

h Lending against securities (bonds and shares) shall attract risk weight of 100

k Off balance sheet items

1 Off-balance sheet items under the simplified standardized approach will be converted

into equivalent risk weight exposure using risk weight as follows

Off Balance Sheet Exposure Risk

Weight

Any commitments those are unconditionally cancelable at any time by the bank

without prior notice or that effectively provide for automatic cancellation due to

deterioration in a borrower‟s creditworthiness (for example bills under collection)

0

Forward exchange contracts 10

Short Term Trade-related contingencies

Contingent liabilities arising from trade-related obligations which are secured against

an underlying shipment of goods for both issuing and confirming bank and are short

term in nature This includes documentary letters of credit shipping guarantees issued

and any other trade-related contingencies with an original maturity up to six months

20

Undertaking to provide a commitment on an off-balance sheet items 20

Unsettled11

securities and foreign exchange transactions between bank to bank and

between bank and customer

20

11

An unsettled transaction is one where delivery of the instrument is due to take place against receipt of cash but which

remain unsettled five business days after the due settlement date


Long term irrevocable Credit Commitments

Any un-drawn portion of committed credit lines sanctioned for a period of more

than 1 year

50

Performance-related contingencies

Contingent liabilities which involve an irrevocable obligation to pay a third party in

the event that counterparty fails to fulfill or perform a contractual non-monetary

obligation such as delivery of goods by a specified date etc This includes issue of

performance bonds bid bonds warranties indemnities underwriting commitments and

standby letters of credit in relation to a non-monetary obligation of counterparty under

a particular transaction

40


Any un-drawn portion of committed credit lines sanctioned for a period of more than 1

year This shall include all unutilized limits in respect of revolving working capital

loans eg overdraft cash credit working capital loan etc except for trade finance

exposures

50

Short term irrevocable Credit Commitments

Any un-drawn portion of committed credit lines sanctioned for a period of upto 1 year

This shall include all unutilized limits in respect of revolving working capital loans eg

overdraft cash credit working capital loan etc except for trade finance exposures

20

Repurchase agreements securities lending securities borrowing reverse repurchase

agreements and equivalent transactions

This includes sale and repurchase agreements and asset sales with recourse where the

credit risk remains with the purchasing bank

100

Direct credit substitutes

Any irrevocable off-balance sheet obligations which carry the same credit risk as a

direct extension of credit such as an undertaking to make a payment to a third party in

the event that a counterparty fails to meet a financial obligation or an undertaking to a

counterparty to acquire a potential claim on another party in the event of default by that

party constitutes a direct credit substitute This includes potential credit exposures

arising from the issue of financial guarantees and credit derivatives confirmation of

letters of credit (acceptances and endorsements) issue of standby letters of credit

serving as financial guarantees for loans securities and any other financial liabilities

and bills endorsed under bill endorsement lines (but which are not accepted by or have

the prior endorsement of another bank)

100

Unpaid portion of partly paid shares and securities 100

Unpaid Guarantee Claim 200

Other Contingent Liabilities 100

34 CREDIT RISK MITIGATION

Banks may use a number of techniques to mitigate the risks to which they are exposed The prime

objective of this provision is to encourage the banks to manage credit risk in a prudent and effective


manner As such credit risks exposures may be collateralized12

in whole or in part with cash or

securities or a loan exposure may be guaranteed by a third party Where these various techniques

meet the minimum conditions mentioned below banks which take eligible financial collateral are

allowed to reduce their credit exposure to counterparty when calculating their capital requirements

to take account of the risk mitigating effect of the collateral However credit risk mitigation is

allowed only on an account by account basis even within regulatory retail portfolio

As a general rule no secured claim should receive a higher capital requirement than an otherwise

identical claim on which there is no collateral Similarly the effects of the CRM shall not be double

counted and capital requirement will be applied to banks on either side of the collateralized

transaction for example both repos and reverse repos will be subject to capital requirements

Those portions of claims collateralized by the market value of recognized collateral receive the risk

weight applicable to the collateral instrument The remainder of the claim should be assigned the

risk weight appropriate to the counter party

Where the same security has been pledged for both the funded and non funded facilities banks

should clearly demarcate the value of security held for funded and non funded facilities In cases

where the bank has obtained the same security for various forms of facilities banks are eligible to

claim the CRM benefit across all such exposures upto the eligible value of CRM

a Minimum conditions for eligibility

In order to obtain capital relief towards credit risk mitigation there are certain basic

conditions that need to be fulfilled Supervisors will monitor the extent to which banks satisfy

these conditions both at the outset of a collateralized transaction and on an on-going basis

1 Legal certainty- Collateral is effective only if the legal mechanism by which collateral

given is robust and ensures that the lender has clear rights over the collateral to

liquidate or retain it in the event of default Thus banks must take all necessary steps to

fulfill local contractual requirements in respect of the enforceability of security interest

The collateral arrangements must be properly documented with a clear and robust

procedure for the timely liquidation of collateral A banks procedures should ensure

that any legal conditions required for declaring the default of the customer and

liquidating the collateral are observed Where the collateral is held by a custodian the

bank must seek to ensure that the custodian ensures adequate segregation of the

collateral instruments and the custodians own assets Besides that banks must obtain

legal opinions confirming the enforceability of the collateral arrangements in all

relevant jurisdictions

2 Low correlation with exposure- In order for collateral to provide protection the credit

quality of the obligor and the value of the collateral must not have a material positive

correlation For example securities issued by the collateral provider - or by any related

group entity - would provide little protection and so would be ineligible

3 Maturity Mismatch- The maturity of the underlying exposure and the maturity of the

hedge should both be defined conservatively The effective maturity of the underlying

should be gauged as the longest possible remaining time before the obligor is scheduled

to fulfill its obligation The collateral must be pledged for at least the life of the

exposure In case of mismatches in the maturity of the underlying exposure and the

collateral it shall not be eligible for CRM benefits

12

A collateralized transaction is one in which a) banks have a credit exposure or potential credit exposure and b) that credit

exposures or potential credit exposure is hedged in whole or in part by collateral posted by the counter party or by a third

party on behalf of the counter party


4 Currency Mismatch- Ideally the currency of the underlying exposure and the collateral

should be the same Where the credit exposure is denominated in a currency that differs

from that in which the underlying exposure is denominated there is a currency

mismatch Where mismatches occur it shall be subject to supervisory haircut of 10

5 Risk Management- While CRM reduces credit risk it simultaneously may increase

other risks to which a bank is exposed such as legal operational liquidity and market

risks Therefore it is imperative that banks employ robust procedures and processes to

control these risks including strategy consideration of the underlying credit valuation

policies and procedures systems control of roll-off risks and management of

concentration risk arising from the banks use of CRM techniques and its effect with the

banks overall credit profile In case where these requirements are not fulfilled NRB

may not recognize the benefit of CRM techniques

6 Qualifying criteria for guarantee- A guarantee (counter guarantee) to be eligible must

represent a direct claim on the protection provider and must be explicitly referenced to

specific exposures or a pool of exposures so that the extent of the cover is clearly

defined and irrefutable Other than non-payment by a protection purchaser of money

due in respect of the credit protection contract it must be irrevocable in that there must

be no clause in the contract that would increase the effective cost of cover as a result of

deteriorating credit quality in the hedged exposure It must also be unconditional in that

there should be no clause in the protection contract outside the control of the bank that

could prevent the protection provider from being obliged to pay out in a timely manner

in the event that the original counter party fails to make the payments due

On the qualifying default or non-payment of the counter party the bank may in a

timely manner pursue the guarantor for any monies outstanding under the

documentation governing the transaction The guarantor may make one lump sum

payment of all monies under such documentation to the bank or the guarantor may

assume the future payment obligations of the counter party covered by the guarantee

The bank must have the right to receive any such payments from the guarantor without

first having to take legal actions in order to pursue the counter party payment

b Eligible Collateral

1 Cash deposit (as well as certificates of deposit or fixed deposits or other deposits) with

the bank The banks may only claim these as CRM only if it has specific authority to

recover the amount from this source in case of default

2 Fixed Deposit ReceiptsCertificates of depositsother deposits of other Banks and FIs

who fulfill the capital adequacy requirements subject to a 20 supervisory haircut

3 Gold

4 Securities issued by the Government of Nepal and Nepal Rastra Bank

5 Guarantee of the Government of Nepal

6 Financial guaranteecounter guarantee of domestic banks and FIs who meet the

minimum capital adequacy requirements subject to a haircut of 20

7 SecuritiesFinancial guaranteeCounter guarantee issued by sovereigns

8 SecuritiesFinancial guaranteeCounter guarantee issued by MDBs in the list specified

in 33 b (3 amp 4)


9 SecuritiesFinancial guaranteeCounter guarantee issued by banks with ECA rating 2 or

better The supervisory haircut shall be 20 and 50 for the banks with ECA rating of

0-1 and 2 respectively

c Methodology for using CRM

Step 1 Identify the accounts eligible for capital relief under credit risk mitigation

Step 2 Assess the value of the exposure and the eligible collateral

Step 3 Adjust the value of the eligible collateral in respect of the supervisory haircut in

terms of currency mismatch and other eligibility requirements

Step 4 Compare the adjusted value of the collateral with the outstanding exposure

Step 5 The value of the eligible CRM is the lower of the adjusted value of the collateral and

the outstanding exposure

Step 6 Plot the eligible CRM in the appropriate category of credit risk

The sum total of net amount of eligible CRM as per ldquoForm No4 Exhibit of claims with

eligible credit risk mitigantsrdquo shall be consistent with the ldquoForm No3 Eligible Credit Risk

Mitigantsrdquo prescribed in this framework

4 OPERATIONAL RISK

41 GENERAL

Operational risk is the risk of loss resulting from inadequate internal processes people and

systems or from external events Operational risk itself is not a new concept and well run banks

have been addressing it in their internal controls and corporate governance structures However

applying an explicit regulatory capital charge against operational risk is a relatively new and

evolving idea Basel II requires banks to hold capital against the risk of unexpected loss that could

arise from the failure of operational systems

The most important types of operational risk involve breakdowns in internal controls and corporate

governance Such breakdowns can lead to financial losses through error fraud or failure to perform

in a timely manner or cause the interests of the bank to be compromised in some other way for

example by its dealers lending officers or other staff exceeding their authority or conducting

business in an unethical or risky manner Other aspects of operational risk include major failure of

information technology systems or events such as major fires or other disasters

42 BASIC INDICATOR APPROACH

Under the basic indicator approach banks must hold capital for operational risk equal to the

average over the previous three years of a fixed percentage (denoted alpha) of positive annual gross

income

The capital charge for operational risk may be expressed as follows

KBIA = [sum(GI1n N

where

KBIA = capital charge under the Basic Indicator Approach

GI = annual gross income where positive over the previous three years

N = number of the previous three years for which gross income is positive


α = 15 percent

NRB shall review the capital requirement produced by this approach for general credibility

especially in relation to a banks peers and in the event that credibility is lacking appropriate

supervisory action under Review Process shall be considered

Figures for the year in which annual gross income is negative or zero should be excluded from

both the numerator and denominator while calculating the average In case where the gross income

for all of the last three years is negative 5 of total credit and investments net of specific

provisions shall be considered as the capital charge for operational risk For this purpose

investments shall comprise of money at call placements investment in government securities and

other investments irrespective of currency

Similarly in case of new banks which have not completed a year of operation and whose average

gross income cannot be measured reliably they shall also be required to compute their capital

charge for operational risk vide the same approach as prescribed for banks with negative gross

income These banks may use the gross income approach from the second year onwards But based

on the reasonableness of the so computed capital charge for Operation Risk during the first three

years of operation review process may require additional proportion of capital charge if deemed

necessary

43 GROSS INCOME

Gross income is defined as net Interest Income plus non interest income It is intended that this

measure should

a be gross of any provisions (eg for unpaid interest) and write-offs made during the year

b be gross of operating expenses exclude reversal during the year in respect of provisions and

write-offs made during the previous year(s)

c exclude incomegain recognized from the disposal of items of movable and immovable

property

d exclude realized profitslosses from the sale of securities in the ldquoheld to maturityrdquo category

e exclude other extraordinary or irregular items of income and expenditure

Thus for the purpose of capital adequacy requirements gross income shall be summation of

a Total operating income as disclosed in Profit and Loss account prepared as per NRB directive

no4 The total operating income comprises of

1 Net Interest Income

2 Commission and Discount Income

3 Other Operating Income

4 Exchange Fluctuation Income

b Additiondeduction in the Interest Suspense during the period

Banks shall use the annual audited financials of the last three years for the computation of gross

income under this approach Hence the capital requirement for operational risk for a whole

financial year shall remain constant Until the accounts are finalized for the financial year banks

shall use the provisional figures for the period which should be validated by the internal auditor of

the bank


44 COMPUTATION OF RISK WEIGHT

Operational risk-weighted assets are determined by multiplying the operational risk capital charge

by 11 and adding together with the risk weighted exposures for credit risk

5 MARKET RISK

51 DEFINITION OF MARKET RISK

Market risk is defined as the risk of losses in on-balance sheet and off-balance sheet positions

arising from adverse movements in market prices The major constituents of market risks are

a The risks pertaining to interest rate related instruments

b Foreign exchange risk (including gold positions) throughout the bank and

c The risks pertaining to investment in equities and commodities

52 SEGREGATION OF INVESTMENT PORTFOLIO

Banks shall recognize measure present and disclose the investment instruments as per the

requirement of NFRSs

53 NET OPEN POSITION APPROACH

Out of the various components of market risk foreign exchange risk is the predominant risk in our

country The effects of other forms of market risk are minimal Thus a net open position approach

has been devised to measure the capital requirement for market risk As evidenced by its name this

approach only addresses the risk of loss arising out of adverse movements in exchange rates This

approach will be consolidated over time to incorporate other forms of market risks as they start to

gain prominence

The designated Net Open Position approach requires banks to allocate a fixed proportion of capital

in terms of its net open position The banks should allocate 5 percentage of their net open positions

as capital charge for market risk

54 NET OPEN POSITION

Net open position is the difference between the assets and the liability in a currency In other words

it is the uncovered volume of asset or liability which is exposed to the changes in the exchange

rates of currencies For capital adequacy requirements the net open position includes both net spot

positions as well as net forward positions

For capital adequacy purposes banks should calculate their net open position in the following

manner

a Calculate the net open position in each of the foreign currencies

b Convert the net open positions in each currency to NPR as per prevalent exchange rates

c Aggregate the converted net open positions of all currencies without paying attention to long

or short positions

d This aggregate shall be the net open position of the bank


Risk-weighted assets in respect of market risk are determined by multiplying the capital charges by

11 and adding together with the risk weighted exposures for credit risk

6 REVIEW PROCESS

61 GENERAL


The supervisory review process of the framework is intended not only to ensure that banks have

adequate capital to support all the risks in their business but also to encourage banks to develop

and use better risk management techniques in monitoring and managing their risks It is the

responsibility of the bank management in developing an internal capital assessment process and

setting capital targets that are commensurate with the bank‟s risk profile and control environment

beyond the core minimum requirements

Nepal Rastra Bank recognizes the significance of the relationship between the amount of capital

held by the bank against its risks and the strength and effectiveness of the bank‟s risk management

and internal control processes However increased capital should not be viewed as the only option

for addressing increased risks confronting the bank Other means for addressing risk such as

strengthening risk management applying internal limits strengthening the level of provisions and

reserves and improving internal controls must also be considered Furthermore capital should not

be regarded as a substitute for addressing fundamentally inadequate control or risk management

processes

There are three main areas that is particularly suited to treatment under this process risks

considered under minimum capital requirements which are not fully captured it (eg credit

concentration risk) those factors not taken into account by the minimum capital requirements (eg

business and strategic risk) and factors external to the bank (eg business cycle effects)

In order to achieve the objectives of the supervisory review process this process has been broadly

divided into three parts

a Internal Capital Adequacy Assessment Process (ICAAP)

b Supervisory Review

c Supervisory Response

62 INTERNAL CAPITAL ADEQUACY ASSESSMENT PROCESS

The internal capital adequacy assessment process (ICAAP) is a comprehensive process which

requires board and senior management oversight monitoring reporting and internal control reviews

at regular intervals to ensure the alignment of regulatory capital requirement with the true risk

profile of the bank and thus ensure long-term safety and soundness of the bank The key

components of an effective ICAAP are discussed below

a Board and senior management oversight

Bank management is responsible for understanding the nature and level of risk being taken by

the bank and how this risk relates to adequate capital levels It is also responsible for ensuring

that the formality and sophistication of the risk management processes is commensurate with

the complexity of its operations A sound risk management process thus is the foundation

for an effective assessment of the adequacy of a bank‟s capital position

The board of directors of the bank are responsible for setting the bank‟s tolerance for risks

The board should also ensure that management establishes a mechanism for assessing various

risks develops a system to relate these risks to the bank‟s capital level and sets up a method

for monitoring compliance with internal policies It is equally important that the board instills

strong internal controls and thereby an effective control environment through adoption of

written policies and procedures and ensures that the policies and procedures are effectively

communicated throughout the bank

The analysis of a bank‟s current and future capital requirements in relation to its strategic

objectives is a vital element of the strategic planning process The strategic plan should

clearly outline the bank‟s capital needs anticipated capital expenditures desirable capital


level and external capital sources Senior management and the board should view capital

planning as a crucial element in being able to achieve its desired strategic objectives

b Sound capital assessment

Another crucial component of an effective ICAAP is the assessment of capital In order to be

able to make a sound capital assessment the bank should at minimum have the following

Policies and procedures designed to ensure that the bank identifies measures and reports

all material risks

A process that relates capital to the level of risk

A process that states capital adequacy goals with respect to risk taking account of the

bank‟s strategic focus and business plan and

A process of internal control reviews and audit to ensure the integrity of the overall

management process

c Comprehensive assessment of risks

All material risks faced by the bank should be addressed in the capital assessment process

Nepal Rastra Bank recognizes that not all risks can be measured precisely However bank

should develop a process to estimate risks with reasonable certainties In order to make a

comprehensive assessment of risks the process should at minimum address the following

forms of risk

1 Credit risk Banks should have methodologies that enable them to assess the credit risk

involved in exposures to individual borrowers or counterparties as well as at the

portfolio level The credit review assessment of capital adequacy at a minimum

should cover risk rating systems portfolio analysisaggregation large exposures and

risk concentrations

Internal risk ratings are an important tool in monitoring credit risk Internal risk ratings

should be adequate to support the identification and measurement of risk from all credit

exposures and should be integrated into an institution‟s overall analysis of credit risk

and capital adequacy The ratings system should provide detailed ratings for all assets

not only for problem assets

2 Credit concentration risk Risk concentrations are arguably the single most important

cause of major problems in banks A risk concentration is any single exposure or group

of exposures with the potential to produce losses large enough (relative to a bank‟s

capital total assets or overall risk level) to threaten a bank‟s health or ability to

maintain its core operations

Lending being the primary activity of most banks credit risk concentrations are often

the most material risk concentrations within a bank However risk concentrations can

arise in a bank‟s assets liabilities or off-balance sheet items through the execution or

processing of transactions (either product or service) or through a combination of

exposures across these broad categories Credit risk concentrations are based on

common or correlated risk factors which in times of stress have an adverse effect on

the creditworthiness of each of the individual counterparties making up the

concentration

Such credit concentrations are not addressed in the minimum capital requirements for

credit risk Thus banks should have in place effective internal policies systems and

controls to identify measure monitor and control their credit risk concentrations

Banks should explicitly consider the extent of their credit risk concentrations in their


assessment of capital adequacy under review processes These policies should cover the

different forms of credit risk concentrations to which a bank may be exposed to Such

concentrations include but are not limited to

Significant exposures to an individual counterparty or group of related

counterparty Banks might also establish an aggregate limit for the management

and control of all of its large exposures as a group

Credit exposures to counterparties in the same economic sector or geographic

region

Credit exposures to counterparties whose financial performance is dependent on the

same activity or commodity and

Indirect credit exposures arising from a bank‟s CRM activities (eg exposure to a

similar type of collateral or credit protection provided by a single counterparty or

same collateral in cases of multiple banking)

A bank‟s framework for managing credit risk concentrations should be clearly

documented and should include a definition of the credit risk concentrations relevant to

the bank and how these concentrations and their corresponding limits are calculated

Limits should be defined in relation to a bank‟s capital total assets or where adequate

measures exist its overall risk level A bank‟s management should conduct periodic

stress tests of its major credit risk concentrations and review the results of those tests to

identify and respond to potential changes in market conditions that could adversely

impact the bank‟s performance

3 Operational risk The failure to properly manage operational risk can result in a

misstatement of an institution‟s riskreturn profile and expose the institution to

significant losses Gross income used in the Basic Indicator Approach is only a proxy

for the scale of operational risk exposure of a bank and can in some cases

underestimate the need for capital Thus Banks should develop a framework for

managing operational risk and evaluate the adequacy of capital as prescribed by this

framework The framework should cover the bank‟s appetite and tolerance for

operational risk as specified through the policies for managing this risk including the

extent and manner in which operational risk is transferred outside the bank It should

also include policies outlining the bank‟s approach to identifying assessing monitoring

and controllingmitigating the risk

4 Market risk The prescribed approach for the computation of capital charge for market

risk is very simple and thus may not be directly aligned with the magnitude of risk

Likewise the approach only incorporates risks arising out of adverse movements in

exchange rates while ignoring other forms of risks like interest rate risk and equity

risks Thus banks should develop a framework that addresses these various forms of

risk and at the same time perform stress tests to evaluate the adequacy of capital

The use of internal models by the bank for the measurement of market risk is highly

encouraged Wherever banks make use of internal models for computation of capital

charge for market risks bank management should ensure the adequacy and

completeness of the system regardless of the type and level of complexity of the

measurement system as the quality and reliability of the measurement system is largely

dependent on the quality of the data and various assumptions used in the model

5 Liquidity risk Liquidity is crucial to the ongoing viability of any financial institution

The capital positions can have a telling effect on institution‟s ability to obtain liquidity

especially in a crisis Each bank must have adequate systems for measuring monitoring


and controlling liquidity risk Banks should evaluate the adequacy of capital given their

own liquidity profile and the liquidity of the markets in which they operate Banks are

also encouraged to make use of stress testing to determine their liquidity needs and the

adequacy of capital

6 Other risks Although the bdquoother‟ risks such as reputational and strategic risk are not

easily measurable banks are expected to take these into consideration as well while

deciding on the level of capital

d Monitoring and reporting

The bank should establish an adequate system for monitoring and reporting risk exposures

and assessing how the bank‟s changing risk profile affects the need for capital The bank‟s

senior management or board of directors should on a regular basis receive reports on the

bank‟s risk profile and capital needs These reports should allow senior management to

Evaluate the level and trend of material risks and their effect on capital levels

Evaluate the sensitivity and reasonableness of key assumptions used in the capital

assessment measurement system

Determine that the bank holds sufficient capital against the various risks and is in

compliance with established capital adequacy goals and

Assess its future capital requirements based on the bank‟s reported risk profile and make

necessary adjustments to the bank‟s strategic plan accordingly

e Internal control review

A bank‟s internal control structure is essential to a sound capital assessment process

Effective control of the capital assessment process includes an independent review and

where appropriate the involvement of internal or external audits The bank‟s board of

directors has a responsibility to ensure that management establishes a system for assessing the

various risks develops a system to relate risk to the bank‟s capital level and establishes a

method for monitoring compliance with internal policies The board should regularly verify

whether its system of internal controls is adequate to ensure well-ordered and prudent

conduct of business

The bank should conduct periodic reviews of its risk management process to ensure its

integrity accuracy and reasonableness Key areas that should be reviewed include

Appropriateness of the bank‟s capital assessment process given the nature scope and

complexity of its activities

Identification of large exposures and risk concentrations

Accuracy and completeness of data inputs into the bank‟s assessment process

Reasonableness and validity of scenarios used in the assessment process and

Stress testing and analysis of assumptions and inputs

63 SUPERVISORY REVIEW

Nepal Rastra Bank shall regularly review the process by which a bank assesses its capital adequacy

risk positions resulting capital levels and quality of capital held by a bank Supervisors shall also

evaluate the degree to which a bank has in place a sound internal process to assess capital

adequacy The emphasis of the review should be on the quality of the bank‟s risk management and


controls and should not result in supervisors functioning as bank management The periodic review

can involve any or a combination of

On-site examinations or inspections

Off-site review

Discussions with bank management

Review of work done by external auditors (provided it is adequately focused on the necessary

capital issues) and

Periodic reporting

Some of the key areas which will be reviewed during the supervisory review process are discussed

hereunder

a Review of adequacy of risk assessment

NRB shall assess the degree to which internal targets and processes incorporate the full range

of material risks faced by the bank Supervisors shall also review the adequacy of risk

measures used in assessing internal capital adequacy and the extent to which these risk

measures are also used operationally in setting limits evaluating business line performance

and evaluating and controlling risks more generally Supervisors shall consider the results of

sensitivity analyses and stress tests conducted by the institution and how these results relate

to capital plans

b Assessment of capital adequacy

NRB shall review the bank‟s processes to determine that

Target levels of capital chosen are comprehensive and relevant to the current operating

environment

These levels are properly monitored and reviewed by senior management and

The composition of capital is appropriate for the nature and scale of the bank‟s business

NRB shall also consider the extent to which the bank has provided for unexpected events in

setting its capital levels This analysis should cover a wide range of external conditions and

scenarios and the sophistication of techniques and stress tests used should be commensurate

with the bank‟s activities

c Assessment of the control environment

NRB shall consider the quality of the bank‟s management information reporting and systems

the manner in which business risks and activities are aggregated and management‟s record in

responding to emerging or changing risks In all instances the capital level at an individual

bank should be determined according to the bank‟s risk profile and adequacy of its risk

management process and internal controls External factors such as business cycle effects and

the macroeconomic environment should also be considered

d Supervisory review of compliance with minimum standards

In order to obtain relief as per this framework banks are required to observe a number of

requirements including risk management standards and disclosures In particular banks will

be required to disclose features of their internal methodologies used in calculating minimum

capital requirements As part of the supervisory review process supervisors must ensure that

these conditions are being met on an ongoing basis Likewise the supervisors must ensure


that qualifying criteria as specified in the framework are continuously being met as these

criteria are developed as benchmarks that are aligned with bank management expectations for

effective risk management and capital allocation

e Significance of risk transfer

Securitization or credit sale agreements with recourse may be carried out for purposes other

than credit risk transfer (eg funding) Where this is the case there might still be a limited

transfer of credit risk However for an originating bank to achieve reductions in capital

requirements the risk transfer arising from a securitization or credit sale has to be deemed

significant by the NRB If the risk transfer is considered to be insufficient or non existent

NRB can require the application of a higher capital requirement or alternatively may deny a

bank from obtaining any capital relief from the securitization or transfer agreements

Therefore the capital relief that can be achieved will correspond to the amount of credit risk

that is effectively transferred

f Credit Risk Mitigants

In case when the eligibility requirements are not fulfilled NRB will not consider Credit Risk

Mitigants in allocating capital Similarly CRM may give rise to residual risks which may

render the overall risk reduction less effective Where these risks are not adequately

controlled by the bank NRB may impose additional capital charges or take other appropriate

supervisory actions

g Operational risk and Market Risk

The framework prescribes simple approaches for allocating capital for operational and market

risk which may not be directly aligned with the volume and complexity of risk Thus the

supervisor shall consider whether the capital requirements generated by the prescribed

approaches gives a consistent picture of the individual banks risk exposure in comparison

with the peer group and the banking industry at large Where NRB is convinced such is not

the case appropriate supervisory response is warranted

h Market Discipline

The framework requires banks to disclose various key informations about their business on a

periodic basis It is imperative that the banks discharge their obligations under the disclosure

requirements in order to be eligible to claim benefits of CRM In line with the utmost

significance of this requirement the supervisor shall review the adequacy of the disclosures

As a part of this process itself the supervisor shall regularly review the website of the banks

and review the contents of the site Wherever the review process identifies any shortcomings

or non-compliances appropriate supervisory response shall be initiated

64 SUPERVISORY RESPONSE

Nepal Rastra Bank expects banks to operate above the minimum regulatory capital ratios

Wherever NRB is not convinced about the risk management practices and the control environment

it has the authority to require banks to hold capital in excess of the minimum

a Supervisory adjustments in risk weighted assets and capital

Having carried out the review process as described above supervisors should take

appropriate action if they are not satisfied with the results of the bank‟s own risk assessment

and capital allocation In such a scenario NRB shall be empowered to undertake any or

combination of the following adjustments in the banks risk weighted assets and regulatory

capital computations


1 Shortfall in provisions made by the bank against adversely classified assets shall be

deducted from the Tier 1 capital

2 The loans and facilities extended to Directors Employees (other than loans given under

Employee rules) Shareholders holding more than 1 percent shares and related parties

as well as loans advances and facilities restricted by the prevailing rules and

regulations shall be deducted from Tier 1 capital

3 In case the bank has provided loans and facilities in excess of its Single Obligor Limits

10 of all such excess exposures shall be added to the risk weighted exposure for

credit risk

4 Where the bank has been involved in the sale of credit with recourse facility 1 of the

contract (sale) value shall be added to the risk weight for credit risk

5 Where the banks do not have satisfactory Assets Liability Management policies and

practices to effectively manage the market risks an additional risk weight of 1 of Net

Interest Income of the immediate previous financial year shall be added to the risk

weight for market risk

Where the Net Interest Income of the immediate previous financial year is

negative 1 of the total credit and investments net of specific provisions shall be

the capital charge for unsatisfactory ALM policies and practices

6 Where the banks net liquid asset to total deposit ratio is less than 20 a risk weight of

1 (as given in the table below) of total deposit for each percent or portion of percent

shortfall in such ratio is added to total of the Risk Weighted Exposures

Net liquid asset to total deposit

ratio

A risk weight to be added to the Risk Weighted

Exposures

19 - less than 20 1 of total deposit




15 - less than 16 5 of total deposit and so on

For this purpose liquid assets include cash and bank balances money at call amp short

notice placement up to 90 days and investment in government securities Borrowings

repayable up to 90 days is deducted from liquid assets to obtain net liquid assets

7 Where the banks do not adopt sound practices for the management of operational risk

an additional capital charge of 2 to 5 of Gross Income of Immediate previous

financial year shall be levied for operational risks However for FY 207778 such

capital charge shall be 2 to 3

8 Where the Gross Income determined for computation of capital charge of Operational

Risk for all of the last three years is negative and where the banks themselves have not

addressed the capital charge for operational risk 5 of the total credit and investments

net of specific provisions shall be the capital charge for operational risk

New banks who have not completed a year of operation and hence whose gross income

cannot be measured reliably and where the banks themselves have not addressed the

capital charge for operational risk shall also be required to compute their capital charge

for operational risk vide the same approach as prescribed for banks with negative gross

income These banks may use the gross income approach from the second year

onwards But based on the reasonableness of the so- computed capital charge for


Operation Risk during the first three years of operation review process may require

additional proportion of capital charge

9 During the course of review where the supervisor is not satisfied with the overall risk

management policies and procedures of the bank the total risk weighted exposures of

the bank shall be increased up to 5 However for FY 207778 such increment shall

be upto 3

10 In case the bank has not achieved the desired level of disclosure requirements the total

risk weighted exposures of the bank shall be increased up to 3 However for FY

207778 such increment shall be upto 1

11 Banks that do not meet the eligibility requirements to claim the benefit under credit risk

mitigation techniques shall not be allowed the benefit of CRM

b Corrective Actions for Non-Compliances

1 The failure on part of the banks to meet the provisions of this framework shall be

considered as a violation of the NRB directives and shall attract stipulated actions The

nature of the enforcement action largely depends on degree of the capital adequacy of

the bank The trigger points and the prescribed action in case of non-compliance shall

be as per the provisions of Prompt Corrective Action Byelaw 2074 propounded by

Nepal Rastra Bank

7 DISCLOSURE

71 GENERAL

The purpose of disclosure requirements is to complement the minimum capital requirements and

the review process by developing a set of disclosure requirements which will allow market

participants to assess key pieces of information on the scope of application capital risk exposures

risk assessment processes and hence the capital adequacy of the bank It is believed that providing

disclosures that are based on a common framework is an effective means of informing the market

about a bank‟s exposure to those risks and provides a consistent and comprehensive disclosure

framework that enhances comparability The importance of disclosure is more pronounced in cases

of banks that rely on internal methodologies in assessing capital requirements

72 DISCLOSURE PRINCIPLES

Banks should have a formal disclosure policy approved by the Board of directors that addresses the

bank‟s approach for determining what disclosures it will make and the internal controls over the

disclosure process In addition banks should implement a process for assessing the appropriateness

of their disclosures including validation and frequency While deciding on the disclosure policy

the board should pay due attention to strike a balance between materiality and proprietary and

confidential information

a Materiality

Besides the minimum prescribed disclosure requirements a bank should decide which

additional disclosures are relevant for it based on the materiality concept Information would

be regarded as material if its omission or misstatement could change or influence the

assessment or decision of a user relying on that information for the purpose of making

economic decisions

b Proprietary and confidential information

Proprietary information encompasses information (for example on products or systems) that

if shared with competitors would render a bank‟s investment in these productssystems less


valuable and hence would undermine its competitive position Information about customers

is often confidential in that it is provided under the terms of a legal agreement or

counterparty relationship This has an impact on what banks should reveal in terms of

information about their customer base as well as details on their internal arrangements for

instance methodologies used parameter estimates data etc The disclosure requirements set

out below by NRB aims to strike an appropriate balance between the need for meaningful

disclosure and the protection of proprietary and confidential information

73 VALIDATION

The disclosures of the bank should be subjected to adequate validation In addition supplementary

material (such as Management‟s Discussion and Analysis) that is published should also be

subjected to sufficient scrutiny (eg internal control assessments etc) to satisfy the validation

issue If material is not published under a validation regime for instance in a stand alone report or

as a section on a website then management should ensure that appropriate verification of the

information takes place in accordance with the general disclosure principles

74 DISCLOSURE REQUIREMENTS

Banks should at minimum disclose the following information at the stipulated time intervals At

the same time banks shall be free to disclose any other information they consider important for its

stakeholders as and when they consider necessary beyond the prescribed requirements

a Banks should provide the following disclosures as at the end of each financial year along with

the annual financial statements

1 Capital structure and capital adequacy

o Tier 1 capital and a breakdown of its components


o Detailed information about the Subordinated Term Debts with information on the

outstanding amount maturity amount raised during the year and amount eligible to

be reckoned as capital funds

o Deductions from capital

o Total qualifying capital

o Capital adequacy ratio

o Summary of the bank‟s internal approach to assess the adequacy of its capital to

support current and future activities if applicable and

o Summary of the terms conditions and main features of all capital instruments

especially in case of subordinated term debts including hybrid capital instruments

2 Risk exposures

o Risk weighted exposures for Credit Risk Market Risk and Operational Risk

o Risk Weighted Exposures under each of 11 categories of Credit Risk

o Total risk weighted exposure calculation table

o Amount of NPAs (both Gross and Net)

RestructureReschedule Loan

Substandard Loan

Doubtful Loan


Loss Loan

o NPA ratios

Gross NPA to gross advances

Net NPA to net advances

o Movement of Non Performing Assets

o Write off of Loans and Interest Suspense

o Movements in Loan Loss Provisions and Interest Suspense

o Details of additional Loan Loss Provisions

o Segregation of investment portfolio into Held for trading Held to maturity and

Available for sale category

3 Risk Management Function

o For each separate risk area (Credit Market and Operational risk) banks must

describe their risk management objectives and policies including

Strategies and processes

The structure and organization of the relevant risk management function

The scope and nature of risk reporting andor measurement systems and

Policies for hedging andor mitigating risk and strategies and processes for

monitoring the continuing effectiveness of hedgesmitigants

o Types of eligible credit risk mitigants used and the benefits availed under CRM

b All commercial banks should make following disclosures on a quarterly basis on their

respective websites




outstanding amount maturity amount raised during the year and amount eligible to be

reckoned as capital funds









Substandard Loan

Doubtful Loan

Loss Loan

o NPA ratios






o Details of Additional Loan Loss Provisions


o Segregation of investment portfolio into Held for trading Held to maturity and Available

for sale category

o Summary of the bank‟s internal approach to assess the adequacy of its capital to support

current and future activities if applicable and

o Summary of the terms conditions and main features of all capital instruments especially

in case of subordinated term debts including hybrid capital instruments

c Disclosure requirements under this framework should also be published in the respective

websites of the banks Such disclosures of the banks should also be updated to reflect the

capital adequacy position of the banks after the supervisory adjustments under the review

process Banks that do not host a website yet are required to make the necessary

arrangements to host a website immediately

d Banks are required to report to NRB their capital adequacy computations according to the

format as specified in Annexure of this framework on a monthly basis within one month after

the end of the month or as required by NRB from time to time All such returns has to be

validated by the internal auditor of the bank If the monthly internal audit couldnot be carried

out it should be disclosed on the monthly returns But such returns at the end of the quarter

must be submitted with the validation from the internal auditor of the bank

Besides the returns specified above a bank must inform NRB within 30 days of

1 Any breach of the minimum capital adequacy requirements set out in this framework

together with an explanation of the reasons for the breach and the remedial measures it

has taken to address those breaches

2 Any concerns it has about its capital adequacy along with proposed measures to address

these concerns

e Full compliance of these disclosure requirements is a pre-requisite before banks can obtain

any capital relief (ie adjustments in the risk weights of collateralized or guaranteed

exposures) in respect of any credit risk mitigation techniques

FORM NO 1 CAPITAL ADEQUACY TABLE (Summary)

(RsIn hellip)

Particulars Current Period Previous Period

Common Equity Tier 1 Capital

Tier 1 Capital

Tier 2 Capital

Total Capital

Risk-Weighted Exposures

Regulatory Ratios Current Period Previous Period

Leverage Ratio

Common Equity Tier 1 to Risk Weighted Exposure Ratio

Tier 1 to Risk Weighted Exposure Ratio

Total Capital to Risk Weighted Exposure Ratio


FORM NO 1A CAPITAL ADEQUACY TABLE

(RsIn hellip)

1 1 Risk Weighted Exposures Current Period Previous Period

a Risk Weighted Exposure for Credit Risk

b Risk Weighted Exposure for Operational Risk

c Risk Weighted Exposure for Market Risk

Adjustments under Pillar II

Add 3 of the total RWE due to non compliance to Disclosure

Requirement (64 a 10)

Add hellip of the total deposit due to insufficient Liquid

Assets(64 a 6)

Total Risk Weighted Exposures (After Banks adjustments of Pillar II)

12 CAPITAL Current Period Previous Period

Tier 1 Capital (Core Capital) (CET1 +AT1) 0 0

Common Equity Tier 1 (CET 1) 0 0

a Paid up Equity Share Capital

b Equity Share Premium

c Proposed Bonus Equity Shares

d Statutory General Reserves

e Retained Earnings

f Un-audited current year cumulative profit(Loss)

g Capital Redemption Reserve

h Capital Adjustment Reserve

i Dividend Equalization Reserves

j Bargain purchase gain

k Other Free Reserve

l Less Goodwill

m Less Intangible Assets

n Less Deferred Tax Assets

o Less Fictitious Assets

p Less Investment in equity in licensed Financial Institutions

q Less Investment in equity of institutions with financial interests

r Less Investment in equity of institutions in excess of limits

s Less Investments arising out of underwriting commitments

t Less Reciprocal crossholdings

u

Less Purchase of land amp building in excess of limit amp

unutilized

v Less Cash Flow Hedge

w Less Defined Benefit Pension Assets

x Less Un recognized Defined Benefit Pension Liabilities

y Less Negative balance of reserve accounts

z Less Other Deductions


Less Shortfall in Provision (64 a 1)

Less Loans and Facilities extended to Related Parties and

Restricted lending (64 a 2)

Additional Tier 1 (AT1)

a Perpetual Non Cumulative Preference Share Capital


b Perpetual Debt Instruments

c Stock Premium

Supplementary Capital (Tier II) 0 0

a Cumulative andor Redeemable Preference Share

b Subordinated Term Debt

c Hybrid Capital Instruments

d Stock Premium

e General loan loss provision

f Exchange Equalization Reserve

g Investment Adjustment Reserve

h Assets Revaluation Reserve

i Other Reserves

Total Capital Fund (Tier I and Tier II) 0 0

13 CAPITAL ADEQUACY RATIOS Current Period Previous Period

Common Equity Tier 1 Capital to Total Risk Weighted Exposures

(After Banks adjustments of Pillar II)

Tier 1 Capital to Total Risk Weighted Exposures (After Banks

adjustments of Pillar II)

Tier 1 and Tier 2 Capital to Total Risk Weighted Exposures(After

Banks adjustments of Pillar II)

FORM NO 2 RISK WEIGHTED EXPOSURE FOR CREDIT RISK

(RsIn hellip)

A Balance Sheet Exposures

Book

Value

Specific

Provision

amp

Valuation

Adjustme

nt

Eligible

CRM Net Value

Risk

Weight

Risk

Weighted

Exposures

a b c d=a-b-c e f=de

Cash Balance 0 0 0 0 0 Balance With Nepal Rastra Bank 0 0 0 0 0 Gold 0 0 0 0 0

Investment in Nepalese Government

Securities 0 0 0 0 0

All Claims on Government of Nepal 0 0 0 0 0

Investment in Nepal Rastra Bank securities 0 0 0 0 0

All claims on Nepal Rastra Bank 0 0 0 0 0

Claims on Foreign Government and Central

Bank (ECA 0-1) 0 0 0 0 0


Bank (ECA -2) 0 0 0 0 20 0


Bank (ECA -3) 0 0 0 0 50 0



Bank (ECA-4-6) 0 0 0 0 100 0


Bank (ECA -7) 0 0 0 0 150 0

Claims On BIS IMF ECB EC and on

Multilateral Development Banks (MDBs)

recognized by the framework

0 0 0 0 0

Claims on Other Multilateral Development

Banks 0 0 0 0 100 0

Claims on Domestic Public Sector Entity 0 0 0 0 100 0

Claims on Public Sector Entity (ECA 0-1) 0 0 0 0 20 0

Claims on Public Sector Entity (ECA 2) 0 0 0 0 50 0



Claims on domestic banks that meet capital

adequacy requirements 0 0 0 0 20 0

Claims on domestic banks that do not meet

capital adequacy requirements 0 0 0 0 100 0

Claims on foreign bank (ECA Rating 0-1) 0 0 0 0 20 0

Claims on foreign bank (ECA Rating 2) 0 0 0 0 50 0



Claims on foreign bank incorporated in

SAARC region and China operating with a

buffer of 1 above their respective

regulatory capital requirement

0 0 0 0 20 0

Claims on Domestic Corporate (Credit rating

Score equivalent to AAA) 0 0 0 0 80 0

Claims on Domestic Corporate(Credit rating

Score equivalent to AA+ to AA- ) 0 0 0 0 85 0


Score equivalent to A+ to A- ) 0 0 0 0 90 0


Score equivalent to BBB+ amp below)

0 0 0 0 100 0

Claims on Domestic Corporate (Unrated) 0 0 0 0 100 0

Claims on Foreign Corporates (ECA 0-1) 0 0 0 0 20 0

Claims on Foreign Corporates (ECA 2) 0 0 0 0 50 0



Regulatory Retail Portfolio (Not Overdue) 0 0 0 0 75 0

Claims fulfilling all criterion of regulatory

retail except granularity 0 0 0 0 100 0

Claims secured by residential properties 0 0 0 0 60 0

Claims not fully secured by residential

properties 0 0 0 0 150 0

Claims secured by residential properties

(Overdue) 0 0 0 0 100 0

Claims secured by Commercial real estate 0 0 0 0 100 0

Past due claims (except for claim secured by

residential properties) 0 0 0 0 150 0


High Risk claims 0 0 0 0 150 0

Investments in equity and other capital

instruments of institutions listed in the stock

exchange

0 0 0 0 100 0


instruments of institutions not listed in the

stock exchange

0 0 0 0 150 0

Staff loan secured by residential property 0 0 0 0 50 0

Interest Receivableclaim on government

securities 0 0 0 0 0 0

Cash in transit and other cash items in the

process of collection 0 0 0 0 20 0

Other Assets (as per attachment) 0 0 0 0 100 0

TOTAL 0 0 0 0 0

B Off Balance Sheet Exposures

Gross

Book

Value

Specific

Provision

Eligible

CRM Net Value

Risk

Weight

Risk

Weighted

Exposures


Revocable Commitments 0 0 0 0 0

Bills Under Collection 0 0 0 0 0

Forward Exchange Contract Liabilities 0 0 0 0 10 0

LC Commitments With Original Maturity

Upto 6 months 0 0 0 0 20 0

domestic counterparty

foreign counterparty (ECA Rating 0-1) 0 0 0 0 20 0

foreign counterparty (ECA Rating 2) 0 0 0 0 50 0




Over 6 months 0 0 0 0 50 0






Bid Bond Performance Bond and Counter

guarantee 0 0 0 0 40 0






Underwriting commitments 0 0 0 0 50 0

Lending of Banks Securities or Posting of

Securities as collateral 0 0 0 0 100 0

Repurchase Agreements Assets sale with

recourse 0 0 0 0 100 0

Advance Payment Guarantee 0 0 0 0 100 0


Financial Guarantee 0 0 0 0 100 0

Acceptances and Endorsements 0 0 0 0 100 0

Unpaid portion of Partly paid shares and

Securities 0 0 0 0 100 0

Irrevocable Credit commitments (short term) 0 0 0 0 20 0

Irrevocable Credit commitments (long term) 0 0 0 0 50 0


SAARC region operating with a buffer of

1 above their respective regulatory capital

requirement

0 0 0 0 20 0

Other Contingent Liabilities 0 0 0 0 100 0

Unpaid Guarantee Claims 0 0 0 0 200 0

TOTAL 0 0 0 0 0

Total RWE for credit Risk Before

Adjustment (A) +(B) 0 0 0 0 0


Add 10 of the loan and facilities in excess

of Single Obligor Limits(64 a 3) 0

Add 1 of the contract(sale) value in case

of the sale of credit with recourse (64 a

4)

Total RWE for credit Risk (After Banks


FORM NO3 ELIGIBLE CREDIT RISK MITIGANTS

Credit exposures Deposits

with Bank

Deposits

with

other

banksFI

Gold Govt

amp

NRB

Securit

ies

Gtee

of

Govt

of

Nepal

Sec

Gtee of

Other

Soverei

gns

Gtee of

domest

ic

banks

Gtee

of

MD

Bs

Sec

Gtee of

Foreign

Banks

Total

(a) (b) (c) (d) (e) (f) (g) (h) (i)

Balance Sheet Exposures

Claims on Foreign government and

Central Bank (ECA -2)

0



0


Central Bank (ECA-4-6)

0



0


Banks

0

Claims on Domestic Public Sector

Entity

Claims on Public Sector Entity (ECA 0-1) 0

Claims on Public Sector Entity (ECA 2) 0





with Bank

Deposits

with

other

banksFI

Gold Govt

amp

NRB

Securit

ies

Gtee

of

Govt

of

Nepal

Sec

Gtee of

Other

Soverei

gns

Gtee of

domest

ic

banks

Gtee

of

MD

Bs

Sec

Gtee of

Foreign

Banks

Total

(a) (b) (c) (d) (e) (f) (g) (h) (i)

Claims on domestic banks that meet

capital adequacy requirements

0



0

Claims on foreign bank (ECA Rating 0-1) 0

Claims on foreign bank (ECA Rating 2) 0




SAARC region and China operating with

a buffer of 1 above their respective


Claims on Domestic Corporates 0

Claims on Foreign Corporates (ECA 0-1) 0

Claims on Foreign Corporates (ECA 2) 0



Regulatory Retail Portfolio (Not Overdue) 0


retail except granularity

0

Claims secured by residential properties 0


properties

0


(Overdue)

0

Claims secured by Commercial real estate 0

Past due claims (except for claim secured

by residential properties)

0

High Risk claims 0


instruments of institutions listed in the

stock exchange

0



stock exchange

0

Other Assets (as per attachment)

Total 0

Off Balance Sheet Exposures

Forward Exchange Contract Liabilities


Upto 6 months


0

foreign counterparty (ECA Rating 0-

1)

0



with Bank

Deposits

with

other

banksFI

Gold Govt

amp

NRB

Securit

ies

Gtee

of

Govt

of

Nepal

Sec

Gtee of

Other

Soverei

gns

Gtee of

domest

ic

banks

Gtee

of

MD

Bs

Sec

Gtee of

Foreign

Banks

Total

(a) (b) (c) (d) (e) (f) (g) (h) (i)

foreign counterparty (ECA Rating 2) 0

foreign counterparty (ECA Rating 3-6) 0



Over 6 months


0






guarantee


0





Underwriting commitments 0


Securities as collateral

0


recourse

0

Advance Payment Guarantee 0

Financial Guarantee 0

Acceptances and Endorsements 0


Securities

0

Irrevocable Credit commitments (Short

Term)

0

Irrevocable Credit commitments (Long

Term)


Total

Grand Total

FORM NO4 EXHIBIT OF CLAIMS WITH CREDIT RISK MITIGANTS

(RsIn helliphelliphelliphelliphellip)

SN Counterparty Category Facility Outstanding Eligible CRM

Nature Gross

Amount

Haircut Net

Amount


FORM NO5 OTHER ASSETS

SNo Assets Gross Amount Specific

Provision amp

Valuation

Adjustment

Net

Balance

1 Fixed Assets 0

2 Interest Receivable on Other Investment 0

3 Interest Receivable on Loan 0

4 Non Banking Assets 0

5 Reconciliation Account 0

6 Draft Paid Without Notice 0

7 Sundry Debtors 0

8 Advance payment and Deposits 0

9 Staff Loan and Advance 0

10 Stationery 0

11 Other 0

TOTAL 0 0 0

FORM NO 6 RISK WEIGHTED EXPOSURE FOR OPERATIONAL RISK

Particulars FY FY FY

Net Interest Income

Commission and Discount Income

Other Operating Income

Exchange Fluctuation Income

AdditionDeduction in Interest Suspense during the period

Gross income (a)

Alfa (b) 15 15 15

Fixed Percentage of Gross Income [c=(atimesb)]

Capital Requirement for operational risk (d) (average of c)

Risk Weight (reciprocal of capital requirement of 11) in

times (e) 909

Equivalent Risk Weight Exposure [f=(dtimese)]

PILLAR-II ADJUSTMENTS

If Gross Income for all the last three years is negative(64 a 8)

Total Credit and Investment (net of Specific Provision)

Capital Requirement for operational risk (5)


times 909

Equivalent Risk Weight Exposure [g]

Equivalent Risk Weight Exposure [h=f or g)


FORM NO7 RISK WEIGHTED EXPOSURE FOR MARKET RISK

SNo Currency Open Position (FCY) Open Position (NPR) Relevant Open Position

1 INR

2 USD

3 GBP

4 EURO

5 THB

6 CHF

7

8

9

Total Open Position (a)

Fixed Percentage (b) 5

Capital Charge for Market Risk [c=(atimesb)]

Risk Weight (reciprocal of capital requirement of 11) in times (d) 909

Equivalent Risk Weight Exposure [e=(ctimesd)]

FORM NO 8 NET LIQUID ASSETS TO TOTAL DEPOSIT RATIO

(Rs In hellip)

Particulars Amount

Total Deposit and Borrowing (A)

Total Deposit(as per NRB NiFa 91)

Total Borrowing(as per NRB NiFa 91)

Liquid Assets (B)

Cash(91)

Bank Balance(91)

Money at call and short notice (91)

Investment in government Securities(91)

Placement upto 90 days

Borrowings payable upto 90 days ( C )

Net Liquid Assets (D)=(B-C)

Net Liquid Assets to Total Deposit

Shortfall in Ratio

Amount to be added to Risk Weighted Exposures


FORM NO 9 Leverage Ratio

(RsIn hellip)

Particulars Amount

A Exposure Measure -

1 On balance sheet Assets(net of specific provisioning and valuation

adjustment)

2 Repurchase agreements and securities finance

3 Derivatives

4 Off balance sheet exposure

B Capital Measure -

1 Common Equity Tier 1 Capital (After regulatory Adjustment)

2 Additional Tier 1 Capital

C Leverage Ratio

Note (if any)


cgrL g+= =

Capital Adequacy Framework

2007

(Updated July 2008)

1 INTRODUCTION

11 BACKGROUND


requirements In 1988 the Basel Committee on Banking Supervision (BCBS)13

developed the

Capital Accord which is known as Basel I to align the capital adequacy requirements applicable

especially to banks in G-10 countries Basel I introduced two key concepts First it defined what

banks could hold as capital as well as designating capital as Tier 1 or Tier 2 according to its loss-

absorbing or creditor-protecting characteristics The second key concept introduced in Basel I was

that capital should be held by banks in relation to the risks that they face The major risks faced by

banks relate to the assets held on balance sheet Thus Basel I calculated banks‟ minimum capital

requirements as a percentage of assets which are adjusted in accordance to their riskiness and

assigning risk weights to assets Higher weights are assigned to riskier assets such as corporate

loans and lower weights are assigned to less risky assets such as exposures to government

The BCBS released the International Convergence of Capital Measurements and Capital

Standards Revised Framework popularly known as Basel II on June 26 2004 This framework

was updated in November 2005 and a comprehensive version of the framework was issued in June

2006 Basel II builds significantly on Basel I by increasing the sensitivity of capital to key bank

risks In addition Basel II recognizes that banks can face a multitude of risks ranging from the

traditional risks associated with financial intermediation to the day-to-day risks of operating a

business as well as the risks associated with the ups and downs of the local and international

economies As a result the new framework more explicitly associates capital requirements with the

particular categories of major risks that banks face

The new capital framework also recognizes that large usually internationally active banks have

already put in place sophisticated approaches to risk measurement and management based on

statistical inference rather than judgement alone Thus the framework allows banks under certain

conditions to use their own bdquointernal‟ models and techniques to measure the key risks that they

face the probability of loss and the capital required to meet those losses In developing the new

framework the Basel Committee wanted to incorporate many elements that help promote a sound

and efficient financial system over and above the setting of minimum capital requirements With

this in mind the Basel II framework incorporates three complementary bdquopillars‟ that draw on the

range of approaches to help ensure that banks are adequately capitalised in commensurate with their

risk profile

The Basel Committees on Banking Supervisions (BCBS) recommendations on capital accord are

important guiding framework for the regulatory capital requirement to the banking industry all over

the world and Nepal is no exception Realizing the significance of capital for ensuring the safety

13

The Basel Committee on Banking Supervision is a committee of banking supervisory authorities that was established

by the central bank governors of the Group of Ten countries in 1975 It consists of senior representatives of bank supervisory





and soundness of the banks and the banking system at large Nepal Rastra Bank (NRB) has

developed and enforced capital adequacy requirement based on international practices with

appropriate level of customization based on domestic state of market developments The existing

regulatory capital is largely based on the Basel committees 1988 recommendations

With a view of adopting the international best practices NRB expressed its intention to adopt the

Basel II framework albeit in a simplified form In line with international development and

thorough discussion with the stakeholders evaluation and assessment of impact studies at various

phases this framework has been drafted This framework provides the guidelines for the

implementation of Basel II framework in Nepal Reminiscent of the International convergence of

capital measurements and capital standards this framework also builds around three mutually

reinforcing pillars viz minimum capital requirements supervisory review process and disclosure

requirements

12 OBJECTIVE

The main objective of this framework is to develop a safe and sound financial system by way of


to ensure that each financial institution maintains a level of capital which


(ii) is commensurate with the risk associated activities and profile of the financial institution


13 PRE-REQUISITES


requisites are

(i) Implementation of Basel Core Principles for effective banking supervision




14 RESPONSIBILITY

The board of directors of each financial institution shall be responsible for establishing and

maintaining at all times an adequate level of capital The capital standards herein are the minimum

that is acceptable for financial institutions that are fundamentally sound well managed and which

have no material financial or operational weaknesses Thus the financial institutions are generally

expected to operate above the limits prescribed by this framework


This framework shall be applicable to all B Class national level financial institutions licensed to

conduct banking business in Nepal under the Bank and Financial Institution Act 2073

This capital adequacy framework shall be applied uniformly to all national level B class financial

institutions on a stand-alone basis as well as on a consolidated basis where the financial institution

is member of a consolidated banking group For the purpose of capital adequacy the consolidated

financial institution means a group of financial entities parent or holding company of which a

financial institution is a subsidiary All banking and other relevant financial activities (both

regulated and unregulated) conducted within a group including a financial institution shall be

captured through consolidation Thus majority owned or controlled financial entities should be

fully consolidated If any majority owned subsidiary institutions are not consolidated for capital


purposes all equity and other regulatory capital investments in those entities attributable to the

group will be deducted except otherwise prescribed and the assets and liabilities as well as third

party capital investments in the subsidiary will be removed from the bank‟s balance sheet for

capital adequacy purposes





These approaches for credit and operational risks are based on increasing risk sensitivity and allow

financial institutions to select an approach that is most appropriate for the stage of development of

financial institutions operations

The products and services offered by the Nepalese Banks and financial institutions are still largely

conventional in comparison to other economies This coupled with the various inherent limitations

of our system like the absence of credit rating agencies makes the advanced approaches like

Internal Ratings Based Approach or even Standardized Approach impractical and unfeasible Thus

at this juncture this framework prescribes Simplified Standardized Approach (SSA) to measure

credit risk while Basic Indicator Approach and an indigenous Net Open Position Approach for

measurement of Operational Risk and Market Risk respectively

17 EFFECTIVE DATE

All financial institutions within the scope of this framework should adopt the prescribed approaches

by Mid July 2016 (Fiscal Year 2073074)

18 PARALLEL RUN

In order to ensure a smooth transition to new approaches prescribed by this framework a parallel

run was arranged for all national level B Class financial institutions after Mid-July 2010 ie from

fiscal year 206768 along with the existing framework The returns submitted by the financial

institutions during this period were minutely reviewed to identify any anomalies The identified

shortcomings on the returns was advised to the financial institutions management so that they could

be rectified before moving onto full fledged implementation Based on the findings of the parallel

run amendments and modifications have been incorporated in the framework wherever deemed

necessary


This framework prescribes the most simplest of the available approaches at the initial phase with a

vision to move onto more complex and risk sensitive approaches as the market gradually gains

maturity However financial institutions willing to adopt advanced approaches even for internal

purposes should obtain prior written approval from Nepal Rastra Bank on providing evidences that

they have the resource and the capability to adopt the proposed approaches

A financial institution will not be allowed to choose to revert to a simpler approach once it has been

approved for a more advanced approach without supervisory approval However if the supervisor

determines that a financial institution using a more advanced approach no longer meets the

qualifying criteria for advanced approach it may allow the financial institution to revert to a

simpler approach for some or all of its operations until it meets the conditions specified by the

supervisor for returning to a more advanced approach


2 ELIGIBLE CAPITAL FUNDS


Qualifying capital consists of Tier 1 (core) capital and Tier 2 (supplementary) capital elements net

of required deductions from capital Thus for the purpose of calculation of regulatory capital

financial institutions are required to classify their capital into two parts as follows

a Core Capital (Tier 1)


capital which is comprised of equity capital and disclosed reserves This key element of

capital is the basis on which most market judgments of capital adequacy are made and has a

crucial bearing on profit margins and a financial institutions ability to compete

The BCBS has therefore concluded that capital for supervisory purposes should be defined

in two tiers in a way which will have the effect of requiring at least 50 of a financial

institution s capital base to consist of a core element comprised of equity capital and

published reserves from post-tax retained earnings




b Supplementary Capital (Tier 2)

Supplementary (Tier 2) Capital includes reserves which though unpublished have been

passed through the profit and loss account and all other capital instruments eligible and

acceptable for capital purposes Elements of the Tier 2 capital will be reckoned as capital

funds up to a maximum of 100 percent of Tier 1 capital arrived at after making adjustments

referred to in 24 In a case where Tier 1 capital of a financial institution is negative the Tier

2 capital for regulatory purposes shall be considered as zero and hence the capital fund in

such cases shall be equal to the core capital

22 ELEMENTS OF TIER 1 CAPITAL

a Paid up Equity Capital

b Irredeemable non-cumulative preference shares which are fully paid-up and with the capacity

to absorb unexpected losses These instruments should not contain any clauses whatsoever

which permit redemption by the holder or issuer upon fulfillment of certain condition

Financial institution should obtain prior approval of NRB for this kind of instruments to

qualify as a component of core capital

c Share Premium

d Proposed Bonus Equity Share

e Statutory General Reserve

f Retained Earnings available for distribution to shareholders

g Un-audited current year cumulative profit after all provisions including staff bonus and taxes

as well as regulatory adjustments Where such provisions and regulatory adjustments are

not made this amount shall not qualify as Tier 1 capitalCapital Redemption Reserves

created in lieu of redeemable instruments

h Capital Adjustment reserves created in respect of increasing the capital base of the financial

institution


j Any other type of reserves notified by NRB from time to time for inclusion in Tier 1 capital



a Cumulative andor redeemable preference shares with maturity of five years and above

b Subordinated term debt fully paid up with a maturity of more than 5 years unsecured and


before maturity Since subordinated term debt is not normally available to participate in the

losses the amount eligible for inclusion in the capital adequacy calculations is limited to 50

of core capital Moreover to reflect the diminishing value of these instruments as a

continuing source of strength a cumulative discount (amortization) factor of 20 per annum

shall be applied for capital adequacy computations during the last 5 years to maturity

c Hybrid capital instruments Those instruments which combine certain characteristics of debt

and certain characteristics of equity Each such instrument has a particular feature which can

be considered to affect its quality as capital Where these instruments have close similarities



Rastra Bank

d General loan loss provision limited to a maximum of 125 of total Risk Weighted

Exposures General loan loss provision refers to the provisions created in respect of

Performing Loans only and it does not include provisions of rescheduledrestructured and

classified loans The additional loan loss provisions created in respect of Personal Guarantee

loans third party collateral loan and loans in excess of Single Obligor Limits are specific

provisions and hence cannot be included under this category Such provisions however can

be deducted from the gross exposures while calculating risk weighted exposures for credit

risk

However provisions created in excess of the regulatory requirements or provisions not

attributable to identifiable losses in any specific loans shall be allowed to be included in the

General Loan Loss Provision and shall be eligible for Tier II capital subject to a maximum of

125 of total risk weighted exposures

e Exchange equalization reserves created by financial institutions as a cushion for unexpected

losses arising out of adverse movements in foreign currencies

f Investment adjustment reserves to the extent created out of retained earning ie appropriation

of profitAny other type of reserves notified by NRB from time to time for inclusion in Tier 2

capital


Financial institution s shall be required to deduct the following from the Tier 1 capital for capital

adequacy purposes The claims that have been deducted from core capital shall be exempt from risk

weights for the measurement of credit risk

a Book value of goodwill



expense share issue expense deferred revenue expenditure etc However software

expenditure or software development expenditure research and development expenditure

patents copyrights trademarks and lease hold developments booked as deferred revenue

expenditure are subject to 100 risk weight and may not be deducted from Tier 1 capital

d Investment in equity of financial institutions licensed by Nepal Rastra Bank14

14

Investment in shares of Rural Development Banks and other institutions where the waiver has been explicitly provided by

NRB are subject to risk weight of 100 and shall not be deducted from Tier 1 capital






h Reciprocal crossholdings of financial institution capital artificially designed to inflate the

capital position of the financial institution

i Any other items as stipulated by Nepal Rastra Bank from time to time

j Negative balance of Reserve Accounts


comprehensive income on equity such as revaluation reserve fair value reserve actuarial loss






25 CAPITAL FUNDS

The capital fund is the summation of Tier 1 and Tier 2 capital The sum total of the different

components of the tier 2 capitals will be limited to the sum total of the various components of the

Tier 1 capital net of deductions as specified in 24 In case the Tier 1 capital is negative Tier 2

capital shall be considered to be Nil for regulatory capital adequacy purposes and hence in such a

situation the capital fund shall be equal to Tier 1 capital

26 MINIMUM CAPITAL REQUIREMENTS

Unless a higher minimum ratio has been set by Nepal Rastra Bank for an individual financial

institution through a review process every financial institution shall maintain at all times the

capital requirement set out below

a A Tier 1 (core) capital of not less than 6 percent of total risk weighted exposure

b A total capital fund of not less than 10 percent of its total risk weighted exposure

The Capital Adequacy Ratio (CAR) is calculated by dividing eligible regulatory capital by total

Risk Weighted Exposure (RWE) The total risk weighted exposure shall comprise of risk weights

calculated in respect of financial institution s credit operational and market risks Methodologies to

calculate RWE for each of these risk categories are described in detail in subsequent chapters

3 CREDIT RISK

31 GENERAL

Credit risk is the major risk that financial institution s are exposed to during the normal course of

lending and credit underwriting Within Basel II there are two approaches for credit risk

measurement the standardized approach and the internal ratings based (IRB) approach Due to

various inherent constraints of the Nepalese banking system the standardized approach in its

simplified form Simplified Standardized Approach (SSA) is prescribed in the initial phase





twofold This approach allows transitional advantage for countries like us by avoiding excessive

complexities associated with the advanced approaches of Basel II while at the same time it will


produce capital ratios more in line with the actual economic risks that financial institutions are

facing compared to the present Accord

Under this approach financial institutions are required to assign a risk weight to their balance sheet




credit risk




percent However these claim shall be subject to supervisory review and higher risk weight shall be

assigned where the review process deems appropriate

All kinds of claims including loans amp advances as well as investments shall be risk weighed net of

specific provisions and valuation adjustments which are directly or through other


investment is not defined as general or specific In such situation the total provision against any

claimexposure (other than the loans and advances) shall be considered as specific provision


calculating risk weighted exposures

In case of loans advances and bills purchased the provisions created in lieu of Performing loans

only are classified as General loan loss provision All other provisions are components of specific

loan loss provision Hence general loan loss provision doesn‟t comprise provisions created in

respect of rescheduledrestructured and non performing loans It also doesn‟t include additional

provisions created for personal guarantee loans or lending in excess of Single Obligor Limits

However provisions created in excess of the regulatory requirements and not attributable to

identifiable losses in any specific loans shall be allowed to be included in the General Loan Loss

Provision

In order to be consistent with the Basel-II framework the credit risk for the regulatory

capital purpose shall be computed by segregating the exposure in the following 11 categories



c) Claims on banks





h) Past due claims

i) High risk claims

j) Other assets






updated risk score






Risk weights 0 20 50 100 150





weight














100


will be risk-weighed as per the ECA country

risk scores



c Claims on banks




will be 100








16

Public sector entity (PSE) is one which is owned or controlled by government or any other entity categorized as PSE by

NRB



incorporated








not be prior to more than one financial year Moreover such claims shall be subject to a

supervisory review and supervisors may require the bank to risk weigh the claims on

ECA country risk scores where the review process deems necessary



prevailing Acts and regulations The claims on domestic corporate including claims on

insurance companies and securities firm shall be risk weighed as per the credit rating score

provided by licensed credit rating agency subject to the floor of 80 as follows

Credit rating

score

equivalent to

AAA

AA+

to

AA-

A+

to

A-

BBB+amp

below Unrated

Risk weights 80 85

90 100 100






1 Claims17

that qualify all criteria listed below may be considered as regulatory retail


have to be in strict compliance with the product papers developed by the bank and


Criteria







educational loans18

) and

17

Lending against securities (such as equities and bonds) whether listed or not are specifically excluded from this category


backed by guaranteed cash flow such as pension etc that has negligible risk of failure can be included in this category 18

Personal finance includes overseas employment loan home loan (to the extent they do not qualify for treatment

as claims secured by residential property) direct deprived sector loan



Deprived sector loans upto a threshold of Rs10 million (Ten Million only)



the 75 risk weight No aggregate exposure19

to one counterpart can exceed 05


Low value individual criteria - The total aggregated exposure to one counterparty20


Million only)

2 Banks which have claims that fulfill all criteria except for granularity may risk weigh

those claims at 100



are fully secured by mortgages on residential property that are or will be occupied by

the borrower or that is rented will be risk-weighed at 60 However banks should








at any point

of time during the last two years they shall be risk-weighed at 100 net of specific

provisions







h Past due claims

1 Any loan except for a claim secured by residential property which is or has been past

due at any point of time during the last two years will be risk-weighed at 150 net of

specific provision

i High risk claims


2 Exposures on Personal loan in excess of the threshold of regulatory retail portfolio

and exposures on credit card shall warrant a risk weight of 150

19

Aggregated exposure means gross amount (ie not taking any credit risk mitigation into account) of all forms of credit

exposures availed from the bank 20

Counterparty refers to one or a group of borrowers defined by the NRB directives as a single obligor 21

An exposure is past due if it falls into any other category other than Pass loan as per provisions of NRB directive on Loan

classification






4 Claims which are not fully secured or are only backed up by personal guarantee shall

attract 150 risk weight

5 Where a loan cannot be segregatedor identified as regulatory retail portfolio or


at 150

j Other assets


h Interest receivableclaim on government securities will be risk-weighed at 0

i Staff loan given as per Employee By-laws and secured by residential property that is

or will be occupied by the staff or that is rented will be risk-weighed at 50 However

banks should ensure the existence of adequate margin of security over the amount of

loan based on strict valuation rules

j Investments in equity or regulatory capital instruments issued by securities firms will

be risk-weighed at 100 net of valuation adjustments which are directly or through

other comprehensive income recognized on equity

k Cash in transit and other cash items in the process of collection will be risk-weighed at

20 For this purpose cash items shall include Cheque and Draft

l Fictitious assets that have not been deducted from Tier 1 capital shall be risk weighed

at 100

m Investments in the equity and other capital instruments of institutions which are

listed in the stock exchange and have not been deducted from Tier 1 capital shall

be risk weighed at 100 net of provisions and valuation adjustments which are


Investments in mutual fund shall also be risk weighted at 100 net of valuation

adjustments as described above

n All Other assets will be risk-weighed at 100 net of specific provision and valuation

adjustments which are directly or through other comprehensive income recognized on

equity






Weight


without prior notice or that effectively provide for automatic cancellation due

to deterioration in a borrower‟s creditworthiness (for example bills under

collection)

0


Short Term Trade-related contingencies 20


Contingent liabilities arising from trade-related obligations which are secured

against an underlying shipment of goods for both issuing and confirming bank

and are short term in nature This includes documentary letters of credit

shipping guarantees issued and any other trade-related contingencies with an

original maturity up to six months


Unsettled22

securities and foreign exchange transactions between bank to bank

and between bank and customer

20


Any un-drawn portion of committed credit lines sanctioned for a period of

more than 1 year

50


Contingent liabilities which involve an irrevocable obligation to pay a third

party in the event that counterparty fails to fulfill or perform a contractual non-

monetary obligation such as delivery of goods by a specified date etc This

includes issue of performance bonds bid bonds warranties indemnities

underwriting commitments and standby letters of credit in relation to a non-

monetary obligation of counterparty under a particular transaction

40



than 1 year This shall include all unutilized limits in respect of revolving

working capital loans eg overdraft cash credit working capital loan etc

except for trade finance exposures

50


Any un-drawn portion of committed credit lines sanctioned for a period of upto

1 year This shall include all unutilized limits in respect of revolving working

capital loans eg overdraft cash credit working capital loan etc except for

trade finance exposures

20

Repurchase agreements securities lending securities borrowing reverse

repurchase agreements and equivalent transactions

This includes sale and repurchase agreements and asset sales with recourse

where the credit risk remains with the purchasing bank

100


Any irrevocable off-balance sheet obligations which carry the same credit risk

as a direct extension of credit such as an undertaking to make a payment to a

third party in the event that a counterparty fails to meet a financial obligation or

an undertaking to a counterparty to acquire a potential claim on another party in

the event of default by that party constitutes a direct credit substitute This

includes potential credit exposures arising from the issue of financial guarantees

and credit derivatives confirmation of letters of credit (acceptances and

endorsements) issue of standby letters of credit serving as financial guarantees

for loans securities and any other financial liabilities and bills endorsed under

bill endorsement lines (but which are not accepted by or have the prior

endorsement of another bank)

100



22




34 CREDIT RISK MITIGATION (CRM)


















should clearly demarcate the value of security held for funded and non funded facility In cases

where the bank has obtained same security for various forms of facilities banks are eligible to

claim the CRM benefit across all such exposures up to the eligible value of CRM


In order to obtain capital relief towards credit risk mitigation there are certain basic condition

that needs to be fulfilled Supervisors will monitor the extent to which banks satisfy these

conditions both at the outset of a collateralized transaction and on an on-going basis


is given is robust and ensures that the lender has clear rights over the collateral to














group entity - would provide little protection and thus would be ineligible



collateral should be gauged as the longest possible remaining time before the obligor is

23





scheduled to fulfill its obligation The collateral must be pledged for at least the life of

the exposure In case of mismatches in the maturity of the underlying exposure and the





mismatch Mismatches shall be subject to supervisory haircut of 10


























b Eligible Collaterals


the bank The bank may only claim these as CRM if it has specific authority to recover

the amount from this source in case of default



3 Gold








in 33 b (3 amp 4)






Step 2 Assess the value of the exposure and the eligible collateral The value of the eligible

collateral is the lower of the face value of the instrument or the outstanding amount

of exposure










4 OPERATIONAL RISK

41 GENERAL



have been addressing it in their internal controls and corporate governance structures Basel II

requires banks to hold capital against the risk of unexpected loss that could arise from the failure of

operational systems










income


KBIA = [sum(GI1n N

where





α = 15 percent










Similarly in case of new banks who have not completed an year of operation and hence whose

average gross income cannot be measured reliably they shall also be required to compute their

capital charge for operational risk vide the same approach as prescribed for banks with negative

gross income These banks may use the gross income approach from second year onwards But

based on the reasonableness of the so computed capital charge for Operation Risk during the first

three years of operation review process may require additional proportion of capital charge if

deemed necessary

43 GROSS INCOME


measure should





property















the bank




by 10 (ie the reciprocal of the minimum capital ratio of 10) and adding together with the risk

weighted exposures for credit risk

5 MARKET RISK











Out of the various components of market risk foreign exchange risk is perceived as the

predominant at this time The effects of other forms of market risk are minimal Thus a net open

position approach has been devised to measure the capital requirement for market risk As

evidenced by its name this approach only addresses the risk of loss arising out of adverse

movements in exchange rates This approach will be consolidated over time to incorporate other

forms of market risks as they start to gain prominence










manner




or short positions




10 (ie the reciprocal of the minimum capital ratio of 10) and adding together with the risk



6 REVIEW PROCESS

61 GENERAL














processes







































all material risks





management process






forms of risk

1 Credit risk Banks should have methodologies that enable them to assess the credit

risk involved in exposures to individual borrowers or counterparties as well as at the



risk concentrations


















concentration






assessment of capital adequacy under review process These policies should cover the







region


















underestimate the need for capital Thus banks should develop a framework for















charge for market risks the bank management should ensure the adequacy and






Capital positions can have a telling effect on institution‟s ability to obtain liquidity





adequacy of capital

















The bank‟s internal control structure is essential to a sound capital assessment process







conduct of business


















Off-site review



capital issues) and

Periodic reporting


hereunder








to capital plans




environment






















criteria are developed as benchmarks aligned with bank managements expectations for







sufficient by the NRB If the risk transfer is considered to be insufficient or non existent










supervisory actions





approaches give a consistent picture of the individual banks risk exposure in comparison



h Market Discipline

The framework requires banks to disclose various key information about their business on a








Nepal Rastra Bank expects banks to operate above the minimum regulatory capital ratios If NRB

is not convinced about the risk management practices and the control environment it has the

authority to require banks to hold capital in excess of the minimum
















credit risk









the capital charge for unsatisfactory ALM policies and practices 6 Where the banks net liquid asset to total deposit ratio is less than 20 a risk weight of




ratio


Exposures







notice placement upto 90 days and investment in government securities Borrowings

repayable upto 90 days is deducted from liquid assets to obtain net liquid assets

Note Aforesaid Provision shall be effective from Falgun end 2066 BS


an additional capital charge of 2 to 5 of Gross Income of immediate previous












income These banks may use the gross income approach from second year onwards

But based on the reasonableness of the so computed capital charge for Operation Risk

during the first three years of operation review process may require additional

proportion of capital charge




be upto 3












Nepal Rastra Bank

7 DISCLOSURE

71 GENERAL








of bank that rely on internal methodologies in assessing capital requirements


Banks should have a formal disclosure policy approved by the Board of Directors that addresses the






a Materiality






economic decisions











73 VALIDATION











a Banks should provide the following disclosures as at end of each financial year along with the

annual financial statements














2 Risk exposures







Substandard Loan

Doubtful Loan

Loss Loan

o NPA ratios



















respective websites














Substandard Loan

Doubtful Loan

Loss Loan

o NPA ratios









for sale category













validated by the internal auditor of the bank If the monthly internal audit could not be carried

out it should be disclosed on the monthly returns But such returns at the end of each quarter


In addition to the returns specified above a bank must inform NRB within 30 days of





these concerns




FORM NO 1 CAPITAL ADEQUACY TABLE

(RsIn hellip)

1 1 Risk Weighted Exposures

Current

Period

Previous

Period





Add 3 of the total RWE due to non compliance to

Disclosure Requirement (64 a 10)


Assets(64 a 6)

Total Risk Weighted Exposures (After Banks adjustments of

Pillar II)

12 CAPITAL

Current

Period

Previous

Period

Core Capital (Tier 1)


b Irredeemable Non-cumulative preference shares


c Share Premium

d Proposed Bonus Equity Shares

e Statutory General Reserves

f Retained Earnings

g Un-audited current year cumulative profit(Loss)

h Capital Redemption Reserve

i Capital Adjustment Reserve

j Dividend Equalization Reserves

l Other Free Reserve

m Less Goodwill








u


unutilized

v Less Other Deductions









d General Loan Loss Provision

e Exchange Equalization Reserve

f Investment Adjustment Reserve

g Assets Revaluation Reserve

h Other Reserves


13 CAPITAL ADEQUACY RATIOS

Current

Period

Previous

Period






(RsIn hellip)



Book

Value

Specific

Provisio

n amp

Valuatio

n

Adjustm

ent

Eligib

le

CRM

Net

Value

Risk

Weig

ht

Risk

Weighted

Exposures

a b c d=a-b-

c e f=de

Cash Balance 0 0 0 0 0 Balance With Nepal Rastra Bank 0 0 0 0 0 Gold 0 0 0 0 0 Investment in Nepalese Government

Securities

0 0 0 0 0 All Claims on Government of Nepal 0 0 0 0 0 Investment in Nepal Rastra Bank securities 0 0 0 0 0 All claims on Nepal Rastra Bank 0 0 0 0 0 Claims on Foreign Government and Central

Bank (ECA 0-1)

0 0 0 0 0 Claims on Foreign Government and Central

Bank (ECA -2)

0 0 0 0 20 0 Claims on Foreign Government and Central

Bank (ECA -3)


Bank (ECA-4-6)

0 0 0 0 100

0 Claims on Foreign Government and Central

Bank (ECA -7)

0 0 0 0 150

0 Claims On BIS IMF ECB EC and on



0 0 0 0 0


Banks 0 0 0 0

100

0

Claims on Domestic Public Sector Entities 0 0 0 0 100

0



Claims on Public Sector Entity (ECA 3-6) 0 0 0 0 100

0

Claims on Public Sector Entity (ECA 7) 0 0 0 0 150

0




capital adequacy requirements 0 0 0 0 100

0



Claims on foreign bank (ECA Rating 3-6) 0 0 0 0 100

0

Claims on foreign bank (ECA Rating 7) 0 0 0 0 150

0





0 0 0 0 20 0








Score equivalent to BBB+ amp below) 0 0 0 0 100

0

Claims on Domestic Corporate (Unrated) 0 0 0 0 100

0




Claims on Foreign Corporates (ECA 3-6) 0 0 0 0 100

0

Claims on Foreign Corporates (ECA 7) 0 0 0 0 150

0



retail except granularity 0 0 0 0 100

0



properties

0 0 0 0 150

0


(Overdue)

0 0 0 0 100

0

Claims secured by Commercial real estate 0 0 0 0 100

0


residential properties) 0 0 0 0 150

0

High Risk claims 0 0 0 0 150

0



exchange

0 0 0 0 100

0



stock exchange

0 0 0 0 150

0



securities

0 0 0 0 0 0



Other Assets (as per attachment) 0 0 0 0 100

0

TOTAL 0 0 0 0 0


Gross

Book

Value

Specific

Provisio

n

Eligib

le

CRM

Net

Value

Risk

Weig

ht

Risk

Weighted

Exposures

a b c d=a-b-

c e f=de





Upto 6 months 0 0 0 0 20 0

Domestic counterparty

Foreign counterparty (ECA Rating 0-1) 0 0 0 0 20 0

Foreign counterparty (ECA Rating 2) 0 0 0 0 50 0

Foreign counterparty (ECA Rating 3-6) 0 0 0 0 100

0

Foreign counterparty (ECA Rating 7) 0 0 0 0 150

0


Over 6 months 0 0 0 0 50 0





0


0








0


0



Securities as collateral 0 0 0 0

100

0


recourse 0 0 0 0

100

0

Advance Payment Guarantee 0 0 0 0 100

0

Financial Guarantee 0 0 0 0 100

0

Acceptances and Endorsements 0 0 0 0 100

0


Securities 0 0 0 0

100

0


Term) 0 0 0 0 20 0


Term) 0 0 0 0 50 0




requirement

0 0 0 0 20 0

Other Contingent Liabilities 0 0 0 0 100

0

Unpaid Guarantee Claims 0 0 0 0 200

0

TOTAL 0 0 0 0 0

Total RWE for Credit Risk Before



Add 10 of the loan and facilities in

excess of Single Obligor Limits(64 a 3) 0

Add 1 of the contract(sale) value in

case of the sale of credit with recourse

(64 a 4)





Credit exposures Deposit

s with

Bank

Deposit

s with

other

banksF

I

Gol

d

Govt

amp

NRB

Securi

ties

Gte

e of

Govt

of

Nep

al

SecGte

e of

Other

Soverei

gns

Gtee of

domesti

c banks

Gtee

of

MDB

s

SecGt

ee of

Foreig

n

Banks

Tota

l

(a) (b) (c) (d) (e) (f) (g) (h) (i)




0



0



0



0

Claims on Other Multilateral

Development Banks

0

Claims on Domestic Public

Sector Entity

Claims on Public Sector Entity

(ECA 0-1)

0


(ECA 2)

0


(ECA 3-6)

0


(ECA 7)

0

Claims on domestic banks that

meet capital adequacy

requirements

0

Claims on domestic banks that do

not meet capital adequacy

requirements

0

Claims on foreign bank (ECA

Rating 0-1)

0


Rating 2)

0


Rating 3-6)

0


Rating 7)

0

Claims on foreign bank

incorporated in SAARC region

and China operating with a buffer

of 1 above their respective



Claims on Foreign Corporates 0



s with

Bank

Deposit

s with

other

banksF

I

Gol

d

Govt

amp

NRB

Securi

ties

Gte

e of

Govt

of

Nep

al

SecGte

e of

Other

Soverei

gns

Gtee of

domesti

c banks

Gtee

of

MDB

s

SecGt

ee of

Foreig

n

Banks

Tota

l

(a) (b) (c) (d) (e) (f) (g) (h) (i)

(ECA 0-1)

Claims on Foreign Corporates

(ECA 2)

0


(ECA 3-6)

0


(ECA 7)

0

Regulatory Retail Portfolio (Not

Overdue)

0

Claims fulfilling all criterion of

regulatory retail except granularity

0

Claims secured by residential

properties

0

Claims not fully secured by

residential properties

0


properties (Overdue)

0

Claims secured by Commercial

real estate

0

Past due claims (except for claim

secured by residential properties)

0

High Risk claims 0

Investments in equity and other

capital instruments of institutions

listed in the stock exchange

0



not listed in the stock exchange

0


Total 0


Forward Exchange Contract

Liabilities

LC Commitments With Original

Maturity Upto 6 months


0

Foreign counterparty (ECA

Rating 0-1)

0

Foreign counterparty (ECA Rating

2)

0


3-6)

0

Foreign counterparty (ECA Rating 0



s with

Bank

Deposit

s with

other

banksF

I

Gol

d

Govt

amp

NRB

Securi

ties

Gte

e of

Govt

of

Nep

al

SecGte

e of

Other

Soverei

gns

Gtee of

domesti

c banks

Gtee

of

MDB

s

SecGt

ee of

Foreig

n

Banks

Tota

l

(a) (b) (c) (d) (e) (f) (g) (h) (i)

7)


Maturity Over 6 months


0


0-1)

0


2)

0


3-6)

0


7)

0

Bid Bond Performance Bond and

Counter guarantee


0


0-1)

0


2)

0


3-6)

0


7)

0


Lending of Banks Securities or

Posting of Securities as collateral

0

Repurchase Agreements Assets

sale with recourse

0




Unpaid portion of Partly paid

shares and Securities

0

Irrevocable Credit commitments

(Short Term)

0


(Long Term)


Total

Grand Total




S

N

Counterparty Categor

y

Facility Outstandin

g

Eligible CRM

Nature Gross

Amount

Haircut Net

Amount



Provision amp

Valuation

Adjustment

Net

Balance

1 Fixed Assets 0






7 Sundry Debtors 0



10 Stationery 0

11 Other 0

TOTAL 0 0 0



Net Interest Income





Gross income (a)

Alfa (b) 15 15 15


Capital Requirement for Operational Risk (d) (average of c)


times (e) 10



If Gross Income for all the last three years is negative(64 a

8)



Capital Requirement for Operational Risk (5)

Risk Weight (reciprocal of capital requirement of 10) in times 10




SNo Currency Open Position (FCY) Open Position (NPR) Relevant Open

Position

1 INR

2 USD

3 GBP

4 EURO

5 THB

6 CHF

7

8

9




Risk Weight (reciprocal of capital requirement of 10) in times (d)



(RsIn hellip)

Particulars Amount




Liquid Assets (B)

Cash(91)

Bank Balance(91)







Shortfall in Ratio



g]kfn fi6laquo a+s

s]Gb|Lo sfofno



shfdividefk6sf] juLs0f shf gf]SfgL DaGwL Jojyf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf Ohfhtkqk|fKt +yfn] k|jfx u]sf] shf fk6sf] juLs0f

f]sf] Defljt gf]SfgLdf sfod ug kg] Jojyfsf DaGwdf g]kfn fi6laquo a+s P]g ) sf] bkmf amp( n]

lbPsf] clwsf k|of]u uL b]xfosf lgb]zg hfL ulPsf] 5

= shf fk6sf] juLs0f

Ohfhtkqk|fKt +yfn] k|jfx u]sf] shfdividefk6sf] fFjf jf Aofh eStfgL xgkg] efvf gf3]sf] cjlwsf

cfwfdf Dk0f shf fk6nfO b]xfo adf]lhd juLs0f ug kg]5 M

-s_ lqmo shf (Performing Loan) M lqmo shfdf lgDgfgfsf cn Id lgufgL shf kg]5g

= cn (Pass) M

-c_ efvf ggf3]sf dlxgfDd efvf gf3]sf shfdividefk6

-cf_ d2tL lbsf] lwtf]df uPsf shf tyf fk6

-O_ g]kfn sfsf] If0fkq tyf g]kfn fi6laquo a+s C0fkqsf] lwtf]df uPsf shf tyf fk6

-O_ kofKt If0f lnO k|lt u|fxs a9Ldf = ) nfvDd k|jfx ePsf] grfFbL shf

t cltlQm lwtf] If0f jfkt d2tL lb jf g]kfn sfsf] If0fkq jf g]kfn fi6laquo a+s

C0fkq lwtf] fvL shf k|jfx u]df Totf shf tyf fk6 = ) nfveGbf a9Lsf] grfFbL

lwtf] shfnfO eg] efvf gf3]sf] cfwfdf juLs0f ug kg]5

= Id lgufgL (WatchList) M

-c_ dlxgfb]lv tLg dlxgfDd efvf gf3]sf shfdividefk6

-cf_ gjLs0f geO cyfoL kdf a9Ldf () lbgDd eQmfgL cjlw a9fOPsf cNksfnLg

jf rfnkFhL shf

-O_ cGo sg klg a+s jf ljQLo +yfdf lgis[o shfdf juLs0f ePsf] C0fLnfO k|jflxt shf

-O_ fFjf Aofh lgoldt kdf eQmfgL ePtfklg nuftf bO jifb]lv vb gf]SfgLdf x]sf] jf

g]6jy C0ffTds ePsf kmd sDkgL jf +yfnfO k|jflxt shf

t


-s_ lgdf0ffwLg cjyfdf x]sf klof]hgfnfO k|bfg ulPsf shfsf] xsdf klof]hgfn]

Jofjflos pTkfbg z u] kZrft k0f cflys jifsf] ljQLo ljj0fsf] cfwfdf dfq

of] Jojyf nfu xg]5

-v_ tf]lsPsf If]qdf k|jfx ePsf] shfsf] xsdf otf] cjlwnfO jif sfod ulPsf] 5

-p_ = ca jf f] eGbf a9L sdsf xndashljQLos0f shfdf kl0ft gePsf axa+lsEuml shf

-pm_ o a+sn] lgLIf0f ubf C0fLsf] gub k|jfx tyf klof]hgf ~rfngsf] cjyf sdhf] ePsf]

cfwfdf Id lgufgLdf fVg] egL lgb]zg lbOPsf shf

-C_ shf jkFhL cgkft (Debt to Equity Ratio) )M) eGbf a9L xg] uL k|jfx ePsf shf

-P_ o a+sn] tf]s] adf]lhdsf] C0f eQmfgL cfDbfgL cgkft sfod gu]sf shf

-v_ lgis[o shf (Non-Performing Loan) M lgis[o shfnfO lgDgfgfsf juLs0f ugkg]5 M

-_ sdn (Sub-standard) M dlxgfb]lv ^ dlxgfDd efvf gf3]sf shfdividefk6

-_ z+sfkb (Doubtful) M ^ dlxgfb]lv a9Ldf jifDd efvf gf3]sf shfdividefk6

-_ vfa (Loss) M jifeGbf a9L cjlwn] efvf gf3]sf shfdividefk6

-$_ aFbf adf]lhd kgtflnsLs0fdividekg+rgf ulPsf shf

-u_ pkaFbf -s_ -v_ df hgs sf pNn]v ePsf] ePtfklg )amp^ k dfGtdf cn judf

juLs0f ePsf )amp^ k dfGtkZrft k|jfx ePsf shfnfO a+s tyf ljQLo +yfxn] )ampamp

cf dfGtdf cn judf juLs0f ug Sg]5g

= cn shf DaGwL yk Jojyf

a9Ldf Ps jifDd eStfgL cjlw ePsf] rfn kFhL shfnfO gjLs0f ubf cn shfdf dfj]z ug

lsg] 5 Ohfhtkqk|fKt +yfn] C0fLsf] shf ltg Sg] Ifdtf efjL gub k|jfx cfDbfgLsf] |f]t

htf shf k|jfxsf Gogtd cfwfxsf] ljZn]if0f kZrft shf bkof]usf] lglZrttf xg] uL dfq

shf gjLs0f ugkg]5

= vfa shf DaGwL yk Jojyf

efvf gf3]sf] jf ggf3]sf] sg klg shfdf b]xfosf] sg slkmot b]lvPdf Totf] shf tyf fk6nfO

vfa shfdf juLs0f ug kg]5 Mndash

-s_ C0fL 6f6 kN6]df jf 6f6 kN6]sf] 3f]if0ff ePdf

-v_ C0fL a]kQf ePdf jf () lbgDd Dksdf gcfPdf

-u_ shf bkof]u ePdf

-3_ klof]hgfdivideJojfo ~rfng xg] cjyf gx]df klof]hgf jf Jojfo ~rfngdf gePdf

-ordf_ k|tLtkq hdfgt tyf cGo Defljt bfloTjx kmf] nf]g -Force Loan_ sf] kdf sf]ifdf cfwflt

shfdf kl0ft ePsf] cjyfdf ToL shfdf kl0ft ePsf] ldltn] () lbgDd cnL gePdf

-r_ shf cn xg gsL lnnfdL k|lqmof z ePsf] ) lbg gf3]df jf cnL k|lqmof cGtut

cbfntdf d2f rlnx]sf] cjyfdf

-5_ shf rgf s]Gb|sf] sfnf]rLdf sfod x]sf C0fLnfO gofF jf yk shf k|bfg u]sf] cjyfdf


-h_ If0fsf] ahf dNon] shfsf] If0f xg gSg] ePdf

-em_ vlb jf l8sfpG6 u]sf] laNsf] eQmfgL ldlt -due date_ n] () lbgDd cnL gePdf

-`_ sg JolQmdividekmddividesDkgLsf] gfddf x]sf] shf csf] JolQmdividekmddividesDkgLn] pkef]u u]sf] cjyfdf

t Pp6 dxdf kg] kmddividesDkgLsf] xsdf sn Ldf sfod ug afwf kUg] 5g

-6_ l6=cf=shf (Trust Receipt Loan) eQmfgL ug] k|of]hgsf] nflu k|tLtkq vf]Nbfsf avt pNn]v

gulPsf] cGo sg gofF shf jLs[t uL k|jfx ePdf

-7_ Credit Card shf efvf gf3]sf] ldltn] () lbgleq ckn]vg gePdf

-8_ C0fLn] Pp6 ldlt jf cjlwsf] cnu cnu ljQLo ljj0f k]z u]sf] cjyfdf

-9_ a+s tyf ljQLo +yfaf6 shf lnO Da4 JolQm jf +yfnfO shfdividefk6 k|bfg u]df

l6Kk0fL M of] lgb]zgsf] v08 -u_ sf] k|of]hgsf] nflu aeligbkof]uAElig eGgfn] k|of]hg vnfO lnPsf] shf sd

DalGwt k|of]hgdf k|of]u gu]sf] klof]hgf ~rfngdf gx]sf] DalGwt klof]hgfdivideJojfoaf6

cflht sd C0f ltgdf gnufO cGo sfodf k|of]u u]sf] lgLIf0f tyf klj]If0fsf] qmddf

klj]Ifs n]vf kLIf0fsf] qmddf n]vfkLIfsaf6 bkof]u ePsf] k|dfl0ft ePdf shf tyf ljwfsf]

bkof]u u]sf] Demg k5

$= cfjlws shf DaGwL yk Jojyf

-_ lstfaGbLdf k|jfx ulPsf cfjlws shf (Term Loan) sf] xsdf fFjfsf] lstfn] efvf

gf3]df Dk0f jSoftf shf sdnfO g lsTff sdsf] efvf gf3]sf] cjlwsf] cfwfdf

juLs0f ug kg]5

-_ hnljBt klof]hgf ljBt k|f0f nfOg -Transmission Line_ s]jnsf lgdf0f klof]hgf

gjLs0fLo phf klof]hgfdf k|jfx ePsf shfsf] xsdf sg lstfn] () lbgeGbf a9Ln]

efvf gf3]df Totf] lstf sdnfO vfa judf juLs0f uL lstfsf] ztk|ltzt shf

gf]SfgL Jojyf sfod ug kg]5

l6Kk0fLMM o k|of]hgsf nflu aeligcfjlws shfAElig eGgfn] Ps jifeGbf a9L eQmfgL cjlw sfod

uL k|jfx ulPsf] shf fk6nfO Demg kb5

= grfFbL shf DaGwL yk Jojyf

b]xfosf Jojyf tyf zt kf uL grfFbL lwtf] fvL shf k|bfg ug lsg]] 5 Mndash

-s_ +yfsf] shf gLltdivideljlgodfjnLdf grfFbL lwtf] lnO shf k|bfg ug] Jojyf pNn]v ePsf] xg kg]

-v_ +yfn] grfFbLsf] shf sff]af ug cufj cfjZos Iff Jojyf If0fsf] dNofordfsg

Jojyf 9s6L aLdf tyf hfFrsL DaGwL Jojyf u]sf] xg kg]

-u_ a+s tyf ljQLo +yfxn] sg JolQmnfO grfFbL shf k|jfx ubf Totf] C0fLn] lwtf]jk lbPsf]

g jf rfFbL hfFr uL shf lIft x]sf] olsg u] dfq shf k|jfx ug kg]5 oL shf

k|jfx ubf C0fLn] lwtf] jk lbPsf] g jf rfFbL Pp6 ynLdf flvPsf] xgkg]5 sy+sbflrt

sg C0fLn] lbPsf] PseGbf a9L ynLx jf PseGbf a9L ynLx flvPsf] Pp6f ynL dfq lwtf]

fvL jf grfFbLsf] kLIf0f hfFr guL grfFbL shf k|jfx ePdf Totf] shfdf ztk|ltzt shf

gf]SfgL Jojyf ug kg]5

^= cf]e8laquof6 Ldf gfpoundg] uL u|fxssf] vftfaf6 fFjf tyf Aofh cnpk ug gkfOg]

cf]e8laquof6 Ldf gfpoundg] uL u|fxssf] rNtL vftfaf6 cf]e8laquog (Overdrawn) uL shfsf] fFjf tyf Aofh

cnpk ug kfOg] 5g


u|fxssf] vftf vr uL fFjf tyf Aofh cnpk ubf vftf cf]e8laquog (Overdrawn) eO lxfj

fkmfkm gePsf] v08df oL cnpk gePsf shfxdf cf]e8laquog u]sf] fFjf sd d]t aSoftf

shf sddf dfj]z uL Totf shfx hg judf kg] xf] f] eGbf Ps tx dlgsf] judf dfj]z ug

kg]5 t o Jojyfn] u|fxssf] vftfdf x]sf] dfHbft vr uL fFjf tyf Aofh cnpk ug

aGb]h nufPsf] dflgg] 5g

amp= u|] cjlw DaGwL Jojyf

-s_ fdfGotof Ps jifeGbf a9L u|] cjlw fvL cfjlws shf k|bfg ug kfOg] 5g t Jojfo tyf

klof]hgfsf] k|s[lt cgf f] eGbf a9L u|] cjlw k|bfg ugkg] ePdf s] slt sf0fn] sg sg cfwfdf

a9L u|] cjlw sfod ugk]sf] xf] f]sf] Joxf]f vnfO shf jLs[ltsf] dodfg f] shf jLs[t ug]

clVtof k|fKt clwsfL eGbf Ps tx dflyNnf] clwsfLaf6 jLs[t ufpg kg]5 o k|of]hgsf] nflu

aeGbf dflyNnf] t ~rfns ldlt xg]5

-v_ sf]le8ndash( sf] sf0fn] ljutdf sfod ulPsf] u|] cjlw leq pBf]u jf klof]hgfsf] lgdf0f

DkGgdivide+rfng xg gs]sf] cjyfdf lgdf0f DkGg xgdivide+rfngdf cfpg nfUg] yk do olsg uL

u|fxssf] cgf]wdf a+s tyf ljQLo +yfn] Ps k6ssf nflu )ampamp cf]h dfGtDddf b]xfoadf]lhd

u|] cjlw yk ug Sg]5g

c= sf]le8ndash( af6 clt k|efljt If]qdf k|jflxt shfnfO jif dWod k|efljt If]qdf k|jflxt shfnfO (

dlxgf tyf Gog k|efljt If]qdf k|jflxt shfnfO ^ dlxgfDdsf nflu u|] cjlw yk ug lsg]5

t DalGwt lgsfoaf6 jLs[ltk|fKt ko6stLo xf]6nsf] xsdf clwstd jifDdsf nflu u|]

cjlw yk ug lsg]5

cf= oL u|] cjlw yk ug] DaGwdf a+s tyf ljQLo +yfn] sfoljlw agfO +rfns ldltaf6

jLs[t ufO nfu ug kg]5 u|] cjlw yk ulPsf shfxsf] dfls ljj0f o a+sdf k]z

ug kg]5

O= oL yk ePsf] u|] cjlwsf] AofhnfO kFhLs0f guL u|] cjlw leq sDtLdf lstfdf eQmfgL

xg] uL cnLsf] Jojyf ug kg]5 tf]lsPsf] tflnsfadf]lhd eQmfgL ug] C0fLFu sg lsldsf]

k]gfn Aofhdivide zNsdividexhfgfdivideAofhsf] Aofh (Interest on interest) lng kfOg] 5g

ki6Ls0fM u|] cjlw eGgfn] shf k|jfx z ePsf] ldltb]lv shfsf] lstf eQmfgL ug z xg] ldlt

aemg kg]5

= shfsf] kgtflnsLs0f kg+rgf DaGwL Jojyf

-_ C0fLn] k]z u]sf] lnlvt sfo of]hgfdf plNnlvt b]xfosf cfwfxdf Ohfhtkqk|fKt +yf

ljZjt ePdf shfxnfO kgtflnsLs0f jf kg+rgf ug Sg] 5 shf kgtflnsLs0f

jf kg+rgf ulPsf ki6 cfwfx k|To]s shf kmfOndf +nUg xg kg]5 Mndash

-s_ shf DaGwL sfuhft tyf If0fx kofKt ePsf] k|df0f

-v_ kgtflnsLs0f jf kg+rgf ePsf shf cn xg] Defjgfaf] Ohfhtkqk|fKt +yf

ljZjgLo ePsf] cfwfx

-u_ shfnfO kgtflnsLs0f jf kg+rgf ug lnlvt sfoof]hgf k]z xgsf cltlQm Totf]

shf kgtflnsLs0f jf kg+rgf ubfsf] lbgDd cn xg afFsL Aofhsf] sDtLdf

kRrL k|ltzt Aofh sd cn pk ePsf]

-_ Ohfhtkqk|fKt a+s tyf ljQLo +yfaf6 k|jfx ulPsf shf dWo] sf]le8ndash( af6 clt tyf

dWod k|efljt If]qdf k|bfg ulPsf] shfsf] xsdf C0fLsf] klof]hgf jf Jojfodf


k]sf] k|efj tyf ljQLo cjyfsf] dNofordfsg uL C0fLsf] lnlvt sfoof]hgf cgf

eljiodf pBf]u Jojfo ~rfngdf cfO C0f rQmf xg Sg]df as tyf ljQLo +yf

cfZjt ePdf DalGwt C0fLsf] cgf]wdf Ps k6ssf] nflu C0fLn] aemfpgkg]

Aofhsf] ) k|ltzt sd cn pk uL b]xfosf ztxsf] cwLgdf xL shfsf]

kgtflnsLs0f dividejf kg+rgf ug lsg] 5

-s_ otf] kgtflnsLs0f dividejf kg+rgf )ampamp k dfGt leq ulSg kg]5

-v_ oL kgtflnsLs0f dividejf kg+rgf ubf )amp^ k dfGtdf lqmo shfxsf] nflu

Gogtd k|ltzt shf gf]SfgL Jojyf sfod uL cn judf juLs0f ug lsg]5

-u_ oL shf kgtflnsLs0f dividejf kg+rgf ulPsf ki6 cfwfx k|To]s shf kmfOndf

+nUg xg kg]5

-3_ ki6 cfwf lagf kgtflnsLs0f dividejf kg+rgf ulPsf] kfOPdf O=k|f= lgb]zg g+=

divide)amp^ sf] aFbf g+= ( sf] pkaFbf $-s_ cgf shf gf]SfgL Jojyf sfod ug kg]5

-_ pkaFbf -_ -_ adf]lhd juLs0f ulPsf shfxsf] ljj0f 5sect tof ug kg]5

l6Kk0fLM

o k|of]hgsf] nflu aeligkgtflnsLs0fAElig eGgfn] u|fxsn] lnPsf] shfdivideljwfsf] eQmfgL ug]

cjlwdividedo a9fpg] k|lqmofnfO Demg k5

aeligkg+rgfAElig eGgfn] shfdivideljwfsf] k|s[lt jf ztdf kljtg ug] aGb]hx yk36 ug] jf do

Ldfdf x]km] ug] k|lqmofnfO Demg k5

(= shf gf]SfgL jfkt sfod ug kg] Jojyf

-_ o lgb]zg adf]lhd juLs0f ulPsf shf tyf laN vlbsf] nflu aSoftf fFjf sdsf]

cfwfdf b]xfo adf]lhd shf gf]SfgL Jojyf sfod ug kg]5 Mndash

shf juLs0f Gogtd shf gf]SfgL Jojyf

-s_ cn k|ltzt

-v_ Id lgufgL k|ltzt

-u_ sdn k|ltzt

-3_ z+sfkb ) k|ltzt

-ordf_ vfa )) k|ltzt

t

-c_ o lgb]zgsf] aFbf g+= sf] pkaFbf -u_ adf]lhd cn judf juLs0f ePsf t efvf

gf3]sf] cjlwsf] cfwfdf )ampamp cf dfGtdf tNnf] judf juLs0f ug kg] shfsf] nflu

slDtdf k|ltzt shf gf]SfgL Jojyf sfod ug kg]5

-cf_ )amp^ k dfGtdf cGo judf juLs0f ulPsf shfnfO o lgb]zgsf] aFbf g+= sf]

pkaFbf -s_ -v_ adf]lhd juLs0f uL f]xLadf]lhd shf gf]SfgL Jojyf sfod

ugkg]5

-O_ pkaFbf -c_ cgf k|ltzt shf gf]SfgL Jojyf ulPsf shfsf] ljj0f cnUu tof

uL o a+sdf k]z ug kg]5

-_ Ps jif eGbf a9L u|] cjlw ePsf phf nufotsf kjfwf lgdf0fFu DalGwt klof]hgfxdf

k|jflxt cn shfxsf] u|] cjlwDd k|To]s jif dfgkflts kdf shf gf]SfgL Jojyf uL

clGtd jif k|ltzt fdfGo shf gf]SfgL Jojyf sfod ug lsg] 5


pbfx0fsf] nflu sg shfsf] u|] cjlw $ jif x]5 eg] Totf] shfsf] nflu klxnf] jif )=

k|ltzt bf]|f] jif )=) k|ltzt t]gtf] jif )=amp k|ltzt rfyf] jifb]lv k|ltzt fwf0f

shf gf]SfgL Jojyf sfod ug lsg] 5

-_ ]zd h6 skf nufotsf s[lif v]tL Jojflos kdf ulg] cfFk Gtnf hgf dfd

lsjL 8laquoofug k|m6 sfutL lnrL Pef]sf8f] htf kmnkmn v]tLsf nflu k|bfg ulPsf] shfdf

klxnf] jif )= k|ltzt bf]|f] jif )=^ k|ltzt t]gtf] jifb]lv k|ltzt fwf0f shf gf]SfgL

Jojyf sfod ug lsg]5

-$_ kg+rgf jf kgtflnsLs0f u]sf] shfsf] xsdf f] jfkt b]xfo adf]lhd shf gf]SfgL

Jojyf sfod ug kg]5 M

-s_ kg+rgf jf kgtflnsLs0f ug] dodf cn judf juLs0f ex]sf shfnfO

kg+rgf jf kgtflnsLs0f ubf Gogtd fF9] afx| -=_ k|ltzt shf gf]SfgL

Jojyf ug kg]5 sdn z+sfkb tyf vfa judf juLs0f es]sf shfxnfO

kg+rgf jf kgtflnsLs0f ubf kjjt sfod ulPsf] shf gf]SfgL Jojyfdf

nuftf bOjifDd lgoldt ePsf] cjyfdf afx]s sg dfof]hg ug kfOg] 5g

lstfjGbL jf d dfls lstf (Equal Monthly Installment EMI) df k|bfg ulPsf

shfsf] xsdf shfsf] fFjf tyf Aofh lgoldt x]sf] cjyfdf b]xfosf] Totf] shfsf]

nflu kg+rgf jf kgtflnsLs0f x yk shf gf]SfgL Jojyf sfod ug kg]5g

-c_ shfsf] lstf clu|d eStfgL ePsf] -Prepayment_ sf0fn] lstfjGbLsf] sd Pjd

lstf +Vof sd ePdf

-cf_ kljtgzLn Aofhb ePsf shfsf] Aofhb kljtg ePsf] sf0faf6 shfsf]

dofjlw tyf lstf sd kljtg ePdf o k|Fudf Aofhb a9] shfsf]

dofjlw tyf lstf +Vof ylkg uPdf shf jLs[t ug] dodf lgwf0f ulPsf

lstf sd 36fpg kfOg] 5g Tot Aofhb sd eO shfsf] dofjlw tyf

lstf +Vof 36g uPdf klg shf jLs[t ug] a]nfdf lgwflt lstf sd 36fpg

kfOg] 5g

-v_ kg+rgf jf kgtflnsLs0f ulPsf shfsf] fFjf lstf tyf Aofhsf] eQmfgL nuftf

bO jifDd lgoldt ePsf] cjyfdf Totf shfnfO cn shfdf kl0ft ug lsg] 5

-u_ a+s tyf ljQLo +yfaf6 shf k|jfx ePsf klof]hgfsf] Aofhdf j[l4 pTkfbg Ifdtf

(Production Capacity) ljtf eO nufgLdf xg] j[l4 jf cGo nfutdf a[l4 htf sf0fn]

zdf tf]lsPsf] shf eQmfgL ug] cjlw (Repayment Schedule) df shf rQmf ug Sg]

lylt gx]sf C0fLdWo] fli6laquoo k|fyldstfdf x]sf xfO8laquof]kfj s]jnsf ld]G6 jf cGo

kjfwf lgdf0f DaGwL klof]hgfxnfO b]xfosf zt kf uL

kgtflnsLs0fdividekg+rgf u]sf] cjyfdf k|ltzt dfq shf gf]SfgL Jojyf sfod

ug lsg] 5 oL kgtflnsLs0fdividekg+rgf ulPsf shfnfO cn shfsf] kdf

juLs0f ug lsg] 5

-c_ klof]hgf lgliqmo geO ~rfng d x]sf] jf ~rfng z xg] qmddf x]sf] xgkg]

-cf_ zdf shf k|jfx ubf lgwf0f ulPsf] u|] -Moratorium_ cjlw eGbf kl5sf]

cjlwdf kfs]sf] Aofh kFhLs[t uL cfDbfgL afWg gkfOg]

-3_ a+s tyf ljQLo +yfn] svfkfng Jojfosf nflu k|jfx u]sf] shf a8n f]usf

sf0f fljssf] eQmfgL tflnsf jf zt adf]lhd rQmf ug gSg] eO shf kg+rgf jf


kgtflnsLs0f ug k]df Ps k6snfO C0fLsf] C0f ltg] lnlvt of]hgf lwtf] If0fsf]

kofKttf eljiodf C0f ltg Sg] Ifdtfsf cfwfdf kg+rgf jf kgtflnsLs0f

u]sf] cjyfdf k|ltzt dfq shf gf]SfgL Jojyf sfod ug Sg] uL

kgtflnsLs0fdividekg+rgf ug lsg] 5 oL kgtflnsLs0fdividekg+rgf ulPsf

shfxnfO cn shfsf] kdf juLs0f ug lsg] 5

-ordf_ ]osf] lwtf]df k|bfg u]sf] shfnfO kg+rgf jf kgtflnsLs0f ug kfOg] 5g

-r_ g]kfn sfn] g]kfn fhkqdf k|sflzt U0f pBf]usf] kgyfkgf tyf pkoQm lgsfsf]

nflu o a+sn] hfL u]sf] U0f pBf]usf DaGwdf ljQLo If]qaf6 xgSg] ljwf DaGwL

sfolalw )amp) -sfoljlw ndash=_ adf]lhd xg] uL shf kgtflnsLs0f jf kg+rgf

ubf Gogtd kRrL k|ltzt shf gf]SfgL Jojyf ug kg]5

-_ Ohfhtkqk|fKt a+s tyf ljQLo +yfn] k|jfx u]sf] shf lgIf]k tyf shf If0f sf]ifaf6

If0f ufPsf] jf aLdf ufPsf] cjyfdf Totf] If0f u]sf] shfsf] nflu ug kg] shf

gf]SfgL Jojyf (Loan Loss Provision_ df amp k|ltzt 56 lbO afFsL k|ltzt dfq Jojyf

u] kUg] 5

-^_ JolQmutdivide+yfut hdfgLdf shf k|bfg ubf C0fLsf] JolQmut hdfgL sd afasf] cGo

ssf] bfjL gnfUg] DklQsf] ljj0f clgjfo kdf lng kg]5 JolQmutdivide+yfut hdfgLdf

dfq k|jflxt shfnfO klg pkf]Qmfgf juLs0f uL cn sdn z+sfkb shfdf kg] eP

f] judf tf]lsPsf] k|ltztsf] cltlQm ) k|ltzt yk uL shf gf]SfgL Jojyf sfod ug

kg]5 cGo rn crn DklQsf] If0fn] gvfDg] eO yk If0f jfkt JolQmutdivide+yfut

hdfgt d]t lnO shf k|jfx u]sf] cjyfdf If0fn] gvfd]sf] shfdf d]t cltlQm )

k|ltzt shf gf]SfgL Jojyf ugkg]5

t JolQmutdivide+yfut hdfgLdf k|jfx ePsf b]xfosf shfdf yk shf gf]SfgL Jojyf sfod

ug clgjfo xg] 5gM

-s_ qm]l86 sf8 shf

-v_ O=k|f= lgb]zg g+= sf] aFbf g+= sf] v08 -v_ df plNnlvt +yfnfO k|bfg u]sf] shf

-u_ a+s tyf ljQLo +yfn] JolQmut hdfgLdf k|jfx eOx]sf] lzIff shf tyf n3 ljQLo

+yf Pjd xsfL +yfnfO ljkGg ju shf cGtut nufgL u]sf] shfdf pkaFbf -_

adf]lhd tf]lsPsf] shf gf]SfgL Jojyfdf cltlQm ) k|ltzt yk shf gf]SfgL

Jojyf ug kg]5g

-3_ b]xfosf zt kfngf xg] uL k|jfx ePsf] nfvDdsf] JolQmut shf

-c_ Ohfhtkqk|fKt +yfsf] shf gLltdf o lsldsf shf k|jfx cgudg tyf cnL

DaGwdf ki6 pNn]v u]sf] xgkg]

-cf_ o lsldsf shf k|jfxsf nflu Ohfhtkqk|fKt +yfsf] ~rfns ldltaf6 566

k|f]8S6 k]k jLs[t ufO nfu u]sf] xg kg] shf k|jfx ubf k|f]8S6 k]k k0f

kfngf u]sf] xgkg]

-O_ C0fLsf] cfDbfgLsf] |f]tn] shf eQmfgL ug Sg] ki6 cfwf xgkg] Totf]

cfDbfgLsf] |f]t C0fLsf] a+s tyf ljQLo +yfdf x]sf] vftfaf6 osLg u]sf] xgkg]

fy C0fLn] clgjfokdf yfoL n]vf gDa (PAN) lnPsf] xgkg]

-O_ d dfls lstf -Equal Monthly Installment_ df shf eQmfgL xg] uL eQmfgL

tflnsf to xgkg] otf]] shfsf] clwstd dofjlw jifDd dfq xg]5 t


Ohfhtkqk|fKt +yfn] rfx]df = nfvsf] Ldfleq xL a9Ldf = nfvDdsf]

Revolving k|s[ltsf] shf k|bfg ug Sg]] 5g

-p_ otf] shf sn shfsf] k|ltzteGbf a9L k|jfx ug gkfOg]

-ordf_ v08 -s_ -3_ adf]lhdsf shf () lbg eGbf a9L cjlwn] efsf gf3]df vfa judf

juLs0f uL zt k|ltzt shf gf]SfgL Jojyf sfod ugkg]

-r_ otf shfsf] ljj0f 5sect tof ugkg] 5

-amp_ Ohfhtkqk|fKt +yfn] b]xfosf] cjyfdf afx]s t]|f] kIfsf] lwtf]df dfq k|jflxt shfnfO o

lgb]zg adf]lhd juLs0f uL cn sdn z+sfkb shfdf kg] eP f] judf tf]lsPsf]

k|ltztsf] cltlQm ) k|ltzt yk shf gf]SfgL Jojyf sfod ug kg]5 C0fLsf] cGo

DklQsf] If0fn] gvfDg] eO yk If0f jfkt t]|f] kIfsf] lwtf] d]t lnO shf k|jfx u]sf]

cjyfdf C0fLsf] cGo DklQsf]] If0fn] gvfd]sf] hlt shfdf dfly pNn]v eP adf]lhd yk

shf gf]SfgL Jojyf ug kg]5 otf shfsf] 5sect ljj0f tof ug kg]5

-c_ C0fL JolQm ePdf lghsf] Psf3 kljfsf bosf] gfddf ePsf] lwtf]

-cf_ C0fL kmd ePdf f] kmdsf] k|f]k|fO6 fem]bf jf lghsf] Psf3 kljfsf bosf]

gfddf ePsf] lwtf]

-O_ hUuf PsLs0f jf sfdfkmt Jofjflos s[lif pBf]u cGo Jojffo ~rfng ug

Demftf cgfsf] lnh DklQsf] If0fdf k|bfg ulPsf] shf

-O_ Ps sf]8Ddsf klof]hgf lwtf]df k|jfx ePsf shf

t ldlt )^(divide)divide( eGbf cl3 k|jflxt cfjlws shfsf] xsdf clGtd lstf eQmfgL

cjlwDd otf] yk shf gf]SfgL Jojyf ug afWosfL xg] 5g

-_ Ohfhtkqk|fKt +yfn] rfx]df dflyNnf] jusf] shf fk6nfO tNnf] judf juLs0f ug sg

aGb]h nufOPsf] 5g pbfx0fsf nflu sdn shfnfO z+sfkb jf vfa shfdf

z+sfkbnfO vfa shfdf juLs0f ug kfOg] 5

-(_ Ohfhtkqk|fKt +yfn] cfgf] shfsf] lylt x]L o lgb]zgdf tf]lsPsf] Gogtd shf gf]SfgL

Jojyfsf] cltlQm yk shf gf]SfgL Jojyf sfod ug rfx]df ToL yk shf gf]SfgL

ulPsf shf vftfx ki6 vnfpg kg]5

-)_ shfdividefk6 eGgfn] laN vlb tyf l8sfp06 d]tnfO Demg kg]5

l6Kk0fLM lqmo shfsf] nflu ulPsf] shf gf]SfgL JojyfnfO aeligfdfGo shf gf]SfgL Jojyf

(General Loan Loss Provision)AElig lgliqmo shfsf] nflu ulPsf] shf gf]SfgL JojyfnfO

aeligljz]if shf gf]SfgL Jojyf (Specific Loan Loss Provision)AElig sf] kdf lnOg]] 5

)= shf gf]SfgL JojyfnfO dfof]hg ug kfpg] cjyfM shf gf]SfgL JojyfnfO b]xfosf] cjyf

afx]s dfof]hg ug kfOg] 5g Mndash

-s_ shf ckn]vg ePdf

-v_ shfsf] eQmfgL lstfjGbL jf cf+lzs kdf ePdf shf juLs0f cgksf] shf gf]SfgL Jojyf

sfod ubf eQmfgL ePsf] xbDdsf] shf jfkt ulPsf] shf gf]SfgL Jojyf

-u_ kg+rgf jf kgtflnsLs0f ulPsf shfsf] fFjf tyf Aofhsf] eQmfgL nuftf bO jifDd

lgoldt ePdf

-3_ shf rQmf ePdf


-ordf_ klj]If0fsf] qmddf b]lvPsf slkmotx Ohfhtkq k|fKt +yfn] wf u]sf] cjyfdf ljefu

ljZjt ePdf

= u a+lsEuml DklQ sf gf]SfgL Jojyf lnnfd laqmL DaGwdf

-_ Ohfhtkqk|fKt +yfn] sg shf cnL gePdf If0fdf x]sf] lwtf] a]rlavg uL afFsL fFjf

Aofh p7fpg Sg]5 +yfn] shf cn ug] lnlnfdf lwtf] lnnfdL ubf lnnfd laqmL

gePdf cfkmn] sf ug kg]]5 sf ubf lwtf]sf] k|rlnt ahf dNo jf lwtf] sf ug

cl3Nnf] lbgDdsf] Dk0f n]gf sd dWo] hg sd xG5 f]xL dNodf dNofIacuteg ug kg]5 olb

lwtf]sf] ahf dNo shfsf] n]gf sd eGbf sd ePdf sd ePhlt sd f]xL cflys jifdf

gfkmfdividegf]Sfg lxfjdf vr n]Vg] Joxf]f n]vf gLltdf pNn]v ug kg]5

t oL dNofIacuteg ubf Totf] u a+lsEuml DklQ jfktsf] sd Dk0f kdf lxfa ldnfg

gePDd n]gf sddWo]sf] Aofh sdnfO gfkmfdividegf]Sfg lxfadf cfDbfgL hgfpg kfOg] 5g

Totf] sdnfO u a+lsEuml DklQ jfktsf] gf]SfgL Jojyfdf fg kg]5

-_ Ohfhtkqk|fKt +yfn] sf u]sf] u a+lsEuml DklQdf sf u]s ldltb]lv zt k|ltzt


-_ u a+lsEuml DklQ laqmL ePsf] cjyfdf Totf] DklQsf nflu lhgf ulPsf] gf]SfgL

Jojyfsf] cfjZos lxfjldnfg ug kg]5

-$_ Ohfhtkqk|fKt +yfn] lwtf] If0fnfO u a+ls+Euml DklQsf] kdf sf ubf tyf sf u]sf] u

a+ls+Euml DklQ lnnfd laqmL ug] DaGwdf b]xfo adf]lhd ug kg]5 M

-s_ = nfveGbf a9L shf sd aSoftf x]sf] u|fxssf] If0f DklQnfO u a+lsEuml

DklQsf] kdf sf ubf DalGwt kIfnfO clgjfokdf sfnf]rLdf dfj]z ug kg]5

t = nfv Ddsf] shfsf] xsdf DalGwt a+s jf ljQLo +yfn] g lg0fo uL

sfnf]rLdf dfj]z ug Sg]5

-v_ cfgf] +yfsf] gfddf x]sf] u a+lsordf DklQsf] lnnfd ugkj jtGq dNofIacutegstfaf6

oyfyks dNofIacuteg ufpg kg]5

-u_ lwtf] If0fdivideu a+ls+Euml DklQ lnnfd DaGwdf Ohfhtkqk|fKt +yfn] kfbzL ki6

Jojyf uL a+s tyf ljQLo +yfsf] lxt +If0f xg] uL laqmL ug kg]5

-3_ oL u a+lsordf DklQ sf uL ln+bf lnnfd xg gs]sf] If0f jfkt flvPsf] Dk0f

DklQnfO g lng kg]5 cf+lzs kdf dfq lng kfOg] 5g

-ordf_ oL sf uL lnPsf] DklQnfO oyfDej l56f] laqmL ug kg]5 Ohfhtkqk|fKt +yfsf]

cfg k|of]hgnfO cfjZos ePdf f] sf] pkof]usf nflu ~rfns ldltaf6 jLs[t ufO

o a+snfO d]t hfgsfL ufpg kg]5

-r_ u a+lsordf DklQsf] kdf a+sdivideljQLo +yfn] sf u]sf] DklQ lwtf] If0f wgL -u

a+lsordf DklQdf cfpg cl3sf] wgL_ nfO lkmtf ubf u a+lsordf DklQ n]vfordfsg ubfsf]

dNo jf lkmtf ubfsf] dodf x]sf] aSoftf sd -fFjf Aofhsf] hf]8_ dWo] hg a9L

xG5 f] sddf g36g] uL DalGwt +yf DalGwt If0f wgLaLrsf] cfkL

jftfaringff DalGwt If0f wgLnfO dfq lwtf]divideIf0f lkmtf ug eg] of] lgb]zgn] afwf

kyenofPsf] dflgg] 5g


= Credit Sale PurchaseRe-purchase tyf Takeover DaGwL Jojyf

= o a+sn] tf]s]sf] kFhLsf]if kofKt gePsf a+s tyf ljQLo +yfn] o a+ssf] kj jLs[lt glnO

cGo sg klg a+s tyf ljQLo +yfaf6 sg lsldsf] C0f shf cflb vlb uL lng Discount

uL lng tyf Credit SalePurchaseRe-purchase Takeover (CSCPRP amp TO) ug kfpg] 5g

= o a+sn] tf]s]sf] kFhLsf]if kofKt ePsf a+s tyf ljQLo +yfn] CS CP RP amp TO ubf b]xfosf

zt aGb]hsf] cwLgdf xL ug Sg] 5g

-s_ a+sdivideljQLo +yfn] CS CP RP amp TO uL lng cl3sf] cjyfdf d]t o a+sn] tf]s]sf]

kFhLsf]if sfod u]sf] xg kg]5

-v_ CS CP RP amp TO uL lng]dividelbg] DaGwdf a+sdivideljQLo +yfn] cfgf] shf gLltdf ki6

Jojyf ug kg]5 cGoyf Totf] sff]af ug kfOg] 5g

-u_ cflys jifsf] clGtd dlxgfdf CS CP RP amp TO DaGwL sfo ug kfOg] 5g

-3_ shf vlb (Credit Purchase) ubf f] shf u|fxsaf6 cnpk ug Sg] clwsf vlb

ug]n] lng kg]5 f] sfosf] nflu DalGwt u|fxssf] xdlt d]t lng kg]5

-c_ shf vlb uL lng]n] f] vlb u]sf] shfnfO cfgf] lxfadf DalGwt zLifssf]

shf fk6 pkndashzLifsdf n]vfIacuteg ug kg]5

-cf_ shfsf] zt cjyfsf] ljt[t ljj0f lnP dfq shf vlb ug kg]5

-O_ shf vlb uL lng] a+s tyf ljQLo +yfn] DalGwt C0fLn] shf lnPsf] ldlt

shfsf] lsld eQmfgL cjyf ljutsf] shf sff]afsf] cjyf hdfgtstfsf]

xlot shf juLs0fsf] lylt cflb ljj0fx lnlvt kdf lng kg]5

-O_ shf vlb ug] a+s tyf ljQLo +yfn] shf juLs0fsf] ljBdfg Jojyf tyf shf

gf]SfgL Jojyf adf]lhdsf] shf gf]SfgL Jojyf sfod ug kg]5

-p_ shf vlb uL ln+bf otf] shf lIft x]sf] tyf +yfnfO kmfObfhgs ePdivide

gePsf] af] olsg xg] cfwf vNg] sfuhftx DalGwt shf kmfOndf cBfjlws

ug kg]5

-ordf_ CS CP RP amp TO sff]afsf] cwjflifs ljj0f cwjflifs cjlw dfKt ePsf] ldltn]

lbgleq o a+ssf] DalGwt klj]If0f ljefudf k7fpg kg]5

= a+s tyf ljQLo +yfn] oL shf vlbdividelaqmL (Purchase and Sale) ubf sy+sbflrt vlbstf

+yfn] shf p7fpg gs]df f] shf kgM cfkmFn] vlb ug] (Credit Repurchase) zt x]sf]

cjyfdf laqmLstf +yfn] Totf] shf Repurchase gu~h]n Contingent Liability sf] kdf

cfgf] ljQLo ljj0fsf] Defljt bfloTj n]vf DaGwL l6Kk0fLsf] cgrLdf b]vfpgkg]

otf] Contingent Liability nfO kFhLsf]if u0fgf ug] k|of]hgsf] nflu )) k|ltzt dfq hf]lvd ef

k|bfg ug kg]5

$= sg a+s tyf ljQLo +yfxaLr cGt a+s sff]af cGtut lbPsf] fk6L jf csf] a+s jf

ljQLo +yfdf fv]sf] lgIf]k dodf cn pk xg gs]sf] cjyfdf Totf] fk6L jf lgIf]ksf]

fFjf tyf Aofh cn pk ug] k|of]hgsf] nflu fk6L jf lgIf]k lng] DalGwt a+s jf ljQLo

+yfn] k|jfx u]sf] shf vlb ug OR5s fk6L lbg] jf lgIf]k fVg] a+s jf ljQLo +yfn]

DalGwt u|fxssf] xdltdf o a+ssf] kj jLs[lt lnO b]xfosf k|lqmof cjnDag uL shf

vlb ug Sg] 5M


-s_ shf vlb ubf sn cn pk ug afFsL fFjf tyf Aofh sdsf] bf]Jj eGbf sd gxg]

uL shf vlb ug kg]5

-v_ shf vlb ug] shf laqmL ug] +yf aLr cfkL dembfLdf oyflyltdf shf vlb

tyf laqmL ug kg]5

-u_ shf vlb ubf cf+lzs eQmfgL ug] uL sg lsldn] shf vlb ug kfOg] 5g

= ljQLo hdfgtsf] cfwfdf shf lbg tyf lgIf]k jLsf ug gkfpg] DaGwL Jojyf

jb]zdf yfkgf eO ~rfngdf x]sf a+s tyf ljQLo +yfn] hfL u]sf] ljQLo hdfgt (Financial

Guarantee) sf cfwfdf sg klg a+s tyf ljQLo +yfn] shfljwf lbg tyf lgIf]k jLsf ug kfpg]

5g t aeligvAElig tyf aeliguAElig jusf ljQLo +yfsf] hdfgtdf jfl0fHo a+sn] hdfgt tyf k|lttkq hfL

ug afwf kg] 5g

$= lgIf]k fVg tyf shfsf] sff]af ug] DaGwdf

= Ohfhtkqk|fKt a+s tyf ljQLo +yfn] a+s tyf ljQLo +yf DaGwL P]g )amp afx]s cGo

k|rlnt sfgg adf]lhd art klrfng tyf shfsf] sff]af ulx]sf +yfdf lgIf]k fVg tyf

shfsf] sff]af ug kfOg] 5g

= a+s tyf ljQLo +yf DaGwL P]g )amp afx]s cGo k|rlnt sfgg adf]lhd art klrfng

tyf shfsf] sff]af ulx]sf +yfn] o a+saf6 Ohfhtkqk|fKt a+s tyf ljQLo +yfdf

lgIf]k fVg lgIf]k lbsf] lwtf]df shf lng pkoQm pkaFbf sf] Jojyfn] afwf kUg]5g

t oL lgIf]k lbsf] lwtf]df shf lb+bf hg a+sdivideljQLo +yfdf lgIf]k fv]sf] xf] f]xL

a+sdivideljQLo +yfaf6 dfq Totf] shf k|bfg ug kg]5

= Ohfhtkqk|fKt a+s tyf ljQLo +yfn] d2tL lgIf]k lb sfL If0fkqsf] lwtf]df shf

k|jfx ubf c+lst Aofhb -Coupon Rate_ eGbf sd Aofhb gxg] uL +yfsf] shf gLlt

lgb]lzsfsf] kllwleq x] shfdividefk6 pknAw ufpg Sg]5g

= Margin Lending k|s[ltsf] ]o If0f fvL k|jfx xg] shfsf DaGwdf

-s_ lwtf]kq ljlgdo ahfdf rLs[t +yfsf] ]osf] lwtf]df a+s tyf ljQLo +yfaf6 k|jfx xg]]

dflhg k|s[ltsf] shfsf DaGwdf b]xfosf zt kfngf u] dfq f] cgfsf] shf k|bfg ug

lsg]5

-_ oL k|jfx xg] shfsf] xsdf If0f afkt flvg] ]osf] dNofIacuteg ubf g]kfn 6s

PSr]Gh lnld6]8af6 k|sflzt kl5Nnf] ) sfo lbgsf] clGtd dNosf] cft dNo jf

]osf] k|rlnt ahf dNodWo] hg sd xG5 f] sdsf] a9Ldf amp) k|ltzt sdDd

dfq ]o lwtf] shf k|jfx ug lsg]5 Psk6s k|jfx uls]sf] otf] shfsf] If0fdf

x]sf] ]osf] kgdNofIacuteg uL f]sf] cfwfdf yk shf Ldf sfod ug jf yk shf

k|bfg ug kfOg] 5g

-_ ]osf] ahf dNodf xg] kljtgsf] sf0fn ] z]o lwtf] If0fsf] dNodf sdL cfPdf

DalGwt a+s tyf ljQLo +yfn] f] sf] dNo cgudg uL yk lwtf]sf] nflu C0fL

u|fxsnfO lrt ug kg]5 Margin Call ubf pQm ]odf k|fKt xg] olsg ePsf] xsk|b

af]g z]ox rLs0f gePsf] cjyfdf d]t lwtf]df flvPsf] ]o +Vofdf u0fgf ug

lsg]5


-_ oL k|jfx ePsf] shfsf] cjlw Ps jifeGbf a9L xg] 5g ]osf] lwtf]df dflhg

k|s[ltsf] shf pkef]u ulx]sf C0fLn] cfkmn] lnPsf] shfsf] Dk0f aSoftf Aofh

eQmfgL uL shf lgoldt x]sf] cjyfdf Totf] shf gjLs0f ug lsg]5

t cGo k|of]hgsf] nflu k|jfx ePsf] shfsf] nflu yk If0fjk C0fLn] lbPsf] ]o

lwtf]sf] xsdf of] Jojyf nfu xg] 5g DalGwt a+sdivideljQLo +yfn] shf k|of]hgsf

DaGwdf cfjZos rgf tYof+s ljj0f DalGwt shf kmfOndf cBfjlws u]sf]

xgkg]5 f] DaGwdf yk lwtf] If0fjk lnOg] Totf] ]o cltlQm lwtf]sf] kdf

dfq xg] 5

-$_ b]xfosf cjyfdf x]sf +yfxsf] ]osf] lwtf]df shf k|bfg ug kfOg] 5g

-s_ o a+saf6 dofu|t 3f]if0ff ePsf jf lgb]zg adf]lhd kFhL sf]if cgkft sfod

gu]sf a+s tyf ljQLo +yfx

-v_ g]6jy C0ffTds ePsf +yfx

-u_ g]kfn 6s PSr]Gh lnld6]8n] rLs0faf6 x6fOPsf (Delisted) +yfx

-3_ cflys jif dfKt ePsf] Ps jif cjlw kf xFbf d]t clGtd n]vf kLIf0f gug]

+yfx

-_ lwtf]kq ljlgdo ahfdf lrs[t +yfxsf] ]osf] lwtf]df shf k|bfg ug] DaGwdf a+s

tyf ljQLo +yfsf] cfgf] shf gLltdividelgb]lzsfdf ki6 Jojyf eO cGo shf k|bfg u]

x cjnDag ug kg] Dk0f k|ls|of kf u]sf] xg kg]5

-^_ otf] dflhg k|s[ltsf ] shf a+s tyf ljQLo +yfn] cfgf] k|fylds kFhL (Core Capital) sf]

a9Ldf $) k|ltztDd dfq k|jfx ug Sg]5g o k|of]hgsf] nflu k|fylds kFhL (Core

Capital) eGgfn] 7Ls cl3Nnf] qodfsf] cfGtls n]vfkLIf0f ePsf] ljQLo ljj0fsf]

cfwfdf sfod xg cfPsf] k|fylds kFhL Demg kb5

-amp_ lwtf]kq JojfoLn] ug] Margin Trading DaGwL sff]jf k|rlnt sfggL Jojyfsf] cwLgdf

xL g]kfn lwtf]kq jf]8sf] gLltdividelgb]zg cgk ugkg] 5 Totf] lwtf]kq JojfoLnfO

g]kfn 6s PSr]~h lnld6]8sf] lkmfldf o asaf6 g]kfn fi6laquo a+s P]g ) sf]

bkmf amp^ df ePsf] Jojyf adf]lhd jLs[lt k|bfg ulg]5

-v_ a+s tyf ljQLo +Yffn]] lwtf] If0f lnPsf] ]osf DaGwdf M

= Ohfhtkqk|fKt a+s tyf ljQLo +yfsf] ]o cfkmn] sf uL shf cnL ug kfOg]

5g

^= a+s tyf ljQLo +yfsf] +yfks ]o lwtf]aGws fvL shf k|jfx ug] DaGwdf

b]xfosf ztx kf uL a+s tyf ljQLo +yfxsf] +yfks ]o lwtf]aGws fvL shf k|jfx ug

lsg]5

-s_ +yfks ]o lwtf] fvL shf k|jfx ubf cfOkg] hf]lvd lgoGq0f Pjd Jojyfkg ug] cfjZos

pkfox cjnDag ug kg]5

-v_ Ohfhtkqk|fKt a+s tyf ljQLo +yfsf] k|ltzt eGbf a9L +yfks ]o wf0f u]sf

+yfksdivide+yfks dxsf ]owgLxiquestn] cfkmn] wf0f u]sf] +yfks ]odWo] ) k|ltzt

eGbf a9L ]o lwtf] fvL shf lng kfpg] 5gg lwtf] f]Ssf uL clen]v fVg] a+s jf ljQLo

+yfn] o Jojyfsf] kfngf xg] uL dfq lwtf] f]Ssf fVgkg]5

-u_ sg klg Ohfhtkq k|fKt +yfsf] k|ltzt jf f] eGbf a9L ]o wf0f ug] +yfks

]owgLn] o a+ssf] jLs[lt lnP dfq cfkmgf] gfdsf] ]o cGo a+sdf lwtf]aGws fVg jf

laqmL ug Sg]5g


-3_ aFbf -u_ cgfsf] jLs[lt dfu ubf hg +yfsf] ]o lwtf] flvg] xf] f] +yfn] lghsf] ]o

jfldTj tyf lwtf] x] gx]sf] ljj0f d]t k]z uL jLs[lt dfu ug kg]5

-ordf_ +yfks ]osf] lwtf]df shf k|jfx ug] k|of]hgsf nflu If0f afkt flvg] ]osf] dNofIacuteg

ubf fwf0f ]osf] +kl5Nnf] ) sfo lbgsf] cft dNosf] a9Ldf ) k|ltzt dNo jf

+yfks ]osf] clGtd sff]afsf] dNodWo] hg sd xG5 f]sf] cfwfdf dNo sfod ug kg]5

oL sfod ulPsf] dNosf] a9Ldf ) k|ltzt sdDd dfq shf lbg lsg] 5 Psk6s

k|jfx uls]sf] otf] shfsf] If0fdf x]sf] ]osf] kgdNofIacuteg uL f] sf] cfwfdf yk shf

Ldf sfod ug jf yk shf k|bfg ug kfOg] 5g t ahf dNo sd eO shf clIft

ePsf] cjyfdf yk If0fsf] Jojyf ug kg]5

-r_ +yfks ]o lwtf]aGws fvL shf k|jfx ubf Totf] ]onfO u a+lsEuml DklQ (Non-Banking

Asset) df nhfg kfOg] 5g oL lwtf]jGws flvPsf] +yfks ]o eQmfgL cjlw gf3]sf] ^

dlxgfleq k|rlnt sfgg o a+ssf] lgb]zgsf] cwLgdf xL laqmL uL Sg kg]5

-5_ +yfks ]o lwtf]aGws fvL shf k|jfx ePsf] cjyfdf Totf] shfsf] eQmfgL cjlw ls6fg

ug kg]5 Totf] cjlw Ps jif eGbf a9L xg] 5g

-h_ +yfks ]o lwtf] aGws fvL shf k|jfx ubf Totf] shfsf] gjLs0f tyf kg+rgf

kgtflnsLs0f ug kfOg] 5g t )= k|ltztDd +yfks ]o jfldTj x]sf +yfksn]

]o lwtf] fvL shf pkof]u ulx]sf] ePdf shfsf] Dk0f aSoftf Aofh eQmfgL eO shf

lgoldt x]sf] cjyfdf Totf] shf gjLs0f ug afwf kg] 5g

-em_ +yfks ]o lwtf]aGws fvL shf k|jfx ubf cn shf afx]s cGo cjyfdf ztk|ltzt

shf gf]SfgL Jojyf ug kg]5

-`_ tf]lsPsf] eQmfgL cjlwdf shf rQmf gu]df +yfksdivide~rfnsnfO sfnf]rLdf dfj]z ugkg]

sf0f lxt lbgsf] rgf lbO tTkZrft amp lbgleq clgjfo kdf sfnf]rLdf fVg shf

rgf s]Gb|nfO lkmfl ug kg]5 f] DaGwL JojYff shf k|jfx ubf g C0fLnfO shf

Demftf (Loan Deed) df pNn]v ug kg]5

-6_ dfly -s_ b]lv -`_ Dd plNnlvt Jojyfx a+s tyf ljQLo +yfxn] cfgf] shf gLltdivide

ljlgoddf ki6 kdf pNn]v ug kg]5

amp= a+s hdfgt -Bank Guarantee_ DaGwdf

-s_ a+s tyf ljQLo +yfxn] hfL u]sf as hdfgt (Bank Guarantee) afktsf] sd Beneficiary

nfO eQmfgL lbg kg] cjyfdf dfu bfjL k]sf] ft sfo lbgleq eQmfgL lbOSg kg]5 fy

International Chamber of Commerce Uniform Rules for Demand Guarantee -758 (URDG-758)

cGtut hfL a+s hdfgtxsf] xsdf eg] URDG df ePsf Jojyfxsf] cwLgdf xL eQmfgL

DaGwL lg0fo ug kg]5

-v_ ofL bfjL k]sf] ft sfo lbgleqdf a+s hdfgt hfL ug] +yfn] Beneficiary nfO eQmfgL

lbg kg] cjyfdf kofKt cfwf lagf eQmfgL gu]df DalGwt a+s tyf ljQLo +Yffsf] o

a+sdf x]]sf] vftfdivide o a+sn] cfb]z lbPsf] a+ssf] vftfaf6 ssectf uL DalGwt Beneficiary nfO

eQmfgL ug lsg] 5

-u_ oL eQmfgLsf nflu bfjL k]sf] hdfgt afktsf] Defljt bfloTjnfO kFhLsf]ifsf] cgkft

u0fgf ug] k|of]hgsf nflu )) k|ltztn] hf]lvd ef k|bfg ug kg]5


= cGta+s sff]afdividefk6LdividenufgL DaGwdf

Ohfhtkqk|fKt +yfn] Pscfkdf k|bfg ug] fk6LnfO lgoldt shf fk6 -Regular Credit Facility_

sf] kdf geO cGta+s sff]afdividefk6L -Interbank TransactionsBorrowings_ sf] kdf dfq k|of]u ug

kfOg]5 cGta+s fk6Lsf] cjlw a9Ldf amp lbgDd dfq xg]5

(= jLs[t efuf]lns sfoIf]qleq dfq shf k|jfx ugkg] DaGwdf

xfokr]h shf afx]s crn DklQ lwtf] fvL shf k|jfx ubf Totf] shfsf] lwtf]

klof]hgfdivideJojfo cfgf] efuf]lns sfoIf]qleq xgkg]5 efuf]lns sfoIf]q aflx ePsf] Totf] shf

cnL gePDd zt k|ltzt shf gf]SfgL Jojyf sfod ug kg]5

)= l6=cf=shf (Trust Receipt Loan) DaGwdf

6laquoi6 llK6 shf (TR Loan) laN l8sfplG6Euml jf Tot k|s[ltsf cfoft shf k|bfg ubf clwstd

) lbgDdsf] cjlwsf nflu dfq shf k|jfx ug kfOg]]5

= r]ssf] lwtf]divideIf0fdf shf k|jfx ug gkfOg] DaGwdf

Ohfhtkqk|fKt +yfn] sg klg lsldsf] r]ssf] lwtf]divideIf0fdf shf k|jfx ug kfOg] 5g fy

jb]zL r]ssf] lSnolEuml f]lx lbg ug lsg] ePsf]n] otf r]s vlb ug kfOg] 5g

= ljb]zL lwtf]divideIf0fdf shf k|jfx ug gkfOg] DaGwdf

Ohfhtkq k|fKt +yfn] xs sfod ug glsg] lsldsf] ljb]zdf x]sf] lwtf]divideIf0fdf shf k|jfx

ug kfOg] 5g

= clwljsif -Overdraft_ nufotsf k|of]hg gvn]sf JolQmut shfsf] DaGwdf

-c_ a+s tyf ljQLo +Yffxn] lglZrt k|of]hg gvn]sf clwljsif shf (Overdraft) lwtf] shf

(Mortgage Loan) DklQ shf (Property Loan) JolQmut cfjlws shf -Personal Term Loan)

]osf] lwtf]df k|bfg ulPsf] shf nufot hgs zLifssf JolQmut shfx k|lt u|fxs = )

nfvDd dfq k|jfx ug Sg]5g

t Ohfhtkqk|fKt +yfn] cfg d2tL lgIf]k lb g rfFbL Pj+ g]kfn sf jf g]kfn fi6laquo

a+ssf] C0fkqsf] lwtf]df shf k|bfg ug zt k|ltzt gub dflhgdf hdfgt hfL ug o

Jojyfn] afwf kyenofPsf] dflgg] 5g

-cf_ a+s tyf ljQLo +yfn] )ampamp cf dfGtDd otf] shf pkaFbf -c_ df tf]lsPsf] LdfeGbf

a9L k|jfx u]sf] ePdf )amp( cf dfGtleq qmlds kdf tf]lsPsf] Ldfleq NofOSg kg]5

-O_ a+s tyf ljQLo +yfn] lglZrt k|of]hg gvn]sf JolQmut shfsf] ljj0f g]=f=a +s lgb]zg kmf=g+=

=$ adf]lhdsf] 9fFrfdf tof uL qodf dfKt ePsf] lbgleq o a+ssf] DalGwt

klj]If0f ljefudf k]z ug kg]5

$= C0fLn] yfoL n]vf gDa lnPsf] xgkg] DaGwdf

a+s tyf ljQLo +yfxn] 5sectf 5sect jf Psdi6 uL = ) nfv jf f] eGbf a9L sdsf] shf sg

JolQmnfO k|jfx ug k]df Totf] JolQmn] clgjfo kdf yfoL n]vf gDa -PAN_ lnPsf] xgkg]5 fy

PsLs[t lgb]zgsf] lgb]zg g+ sf] jbf g+ ^ cgf C0fL Pp6 dx cGtut kg] ePdf Totf] dxn]

= ) nfv jf f] eGbf a9L sdsf] shf lnPsf] cjyfdf pQm dx cGtutsf] sg JolQmnfO =

) nfv eGbf sd sdsf] shf k|jfx ugk]sf] cjyfdf d]t clgjfo kdf yfoL n]vf gDa -

PAN_ lnPsf] xgkg]5


= Risk taker -~rfns k|dv sfosfL clws[t jf Jojyfkg txsf] kbflwsfL_ nfO k|jfx xg] shf

DaGwdf

-_ Ohfhtkqk|fKt +yfn] csf] Ohfhtkqk|fKt +yfsf ~rfns k|dv sfosfL clws[t jf pRr

Jojyfkg txsf] kbflwsfLnfO lzIff shf xfo kr]h shf 3 shf jf 3foL k|of]hgsf

fdu|L shf afx]s lghxsf] JolQmut gfddf cGo sg lsldsf shf k|jfx ug Sg] 5gg

t sfL C0fkq d2tL lb grfFbLsf] lwtf]df jf Credit Card shf lng o Jojyfn]

afwf kyenofPsf] dflgg] 5g

ki6Ls0fM pRr Jojyfkg txsf] kbflwsfL eGgfn] Ohfhtkqk|fKt +yfsf] k|dv sfosfL clws[t eGbf

bO tx dlgDdsf] kb wf0f u]sf] kbflwsfLnfO hgfpFg]5

-_ Ohfhtkqk|fKt +yfn] sgklg Ohfhtkqk|fKt +yfsf sfosfL k|dv jf Jojyfkg txsf]

kbflwsfLsf] clwsf+z jfldTj x]sf] kmd sDkgL jf +yfdf sg klg lsldsf] shf k|jfx ug

Sg] 5gg of] lgb]zg hfL xgkj k|jfx eOs]sf] shfsf] xsdf eQmfgL cjlw dfKt eO

s]kl5 gjLs0f ug kfOg] 5g o k|of]hgsf] nflu clwsf+z jfldTj eGgfn] ) k|ltzt eGbf

a9L jfldTj ePsf] kmd sDkgL jf +yf Demg kb5

^= PsfpG6k]oL r]s dfkmt shf sd lgsff ug kg] DaGwdf

sg klg sDkgLdividekmd jf +ul7t +3divide+yfnfO jLs[t shfsf] sd lgsff ubf DalGwt

a+sdivideljQLo +yfdf g vftf vf]nL hDdf ug kg]5 f] afx]ssf] cjyfdf C0fL sDkgLdividekmd jf

+ul7t +3divide+yfsf] gfddf PsfpG6k]oL r]sdividekqdivideljBtLo dfWodaf6 f]em DalGwt C0fLsf] vftfdf

hDdf xg] uL shf sd lgsff ug kg]5

amp= kofj0fLo tyf fdflhs hf]lvdsf] ljZn]if0f u] dfq shf k|jfx ug] DaGwdf

-s_ Ohfhtkq k|fKt +yfxn] shf nufgL ugkj klof]hgfdivide pBf]usf] yfkfgf ugsf] nflu Ohfht

dividecgdltdividejLs[lt lng Initial Environmental Examination (IEE) Environmental Impact

Assessment (EIA) cfjZos kg] klof]hgfdivide pBf]usf] xsdf DalGwt lgsfoaf6 f] k|lta]bg

jLs[t ePsf] cfwfdf tyf IEE EIA cfjZos gxg] klof]hgfdivide pBf]usf] xsdf Ohfhtkqk|fKt

+yf cfkmn] shf nufgL ugkj kofj0fLo k|efjsf] ljZn]if0f uL shf k|jfx ugkg]5

-v_ o DaGwdf jftfj0f +If0f P]g )amp^ jftfj0f +If0f lgodfjnL )amp^ gtd P]g )amp$

tyf cGo k|rlnt sfggdf ePsf Jojyfsf fy a+saf6 hfL Guideline On Environmental amp

Social Risk Management (ESRM) For Banks And Financial Institution 2018 sf] kfngf xg]uL

Ohfhtkq k|fKt +yfn] cfjZos gLlt thdf uL dfubzgn] pNn]v u] cgfsf jftfj0f

tyf fdflhs fdflhs hf]lvd d]tsf] ljZn]if0f uL shf dNof+sg ug]] f]xL adf]lhd

cgudg tyf lkf]l6ordf ug] Jojyf ug kg]5

-u_ Guideline On Environmental amp Social Risk Management (ESRM) For Banks And Financial

Institution 2018 sf] cgrL adf]lhdsf] k|lta]bg cflys jif dfKt ePsf] ) lbg leq

DalGwt kla]If0f ljefudf k]z ulSgkg]5

= s[lif shfsf] eQmfgL tflnsf DaGwdf

s[lif shfsf] lstf cnL DaGwL eQmfgL tflnsf lgdf0f ubf lsfgn] pTkfbg ug] afnL leqofpg]

do shfsf] lstf eQmfgL ug] do aLr s]Dd tfnd]n ldNg] lsldn] lgdf0f ugkg]5

(= hdfgt lbPsf] cjyfdf hdfgLkqdf pNn]v u]sf] sdDd dfq lhDd]jf xg]

hdfgt lbPsf] cjyfdf hdfgLkqdf pNn]v u]sf] sdeGbf a9L sdsf] nflu hdfgL lbg]

JolQmdividekmddivide sDkgLdivide+yfnfO sg klg cjyfdf lhDd]jf gufpg hdfgLkq tof ubf g hdfgL


sd C0fsf] cjlw C0fsf] k|of]hg k|dv C0fL fIfL hdfgtstfsf] gfd 7]ufgf f] sf] gfvt

nufotsf ljifox ki6 kdf pNn]v xg kg]5

)= xlnotk0f shf DaGwL JojyfM

-s_ aeligxlnotk0f shfsf nflu Aofh cgbfgDaGwL PsLs[t sfoljlw )ampAElig -sfoljlw = df +nUg_

adf]lhd k|jflxt shfdf g]kfn sfaf6 k|bfg ulPsf] cgbfg sd o a+sn] pknJw ufpg] 5

pQm sfoljlw adf]lhd shf k|jfx uL g]kfn sfaf6 kfpg kg] Aofh cgbfg jfktsf] sdnfO

kFhLsf]if cgkft u0fgf k|of]hgsf nflu sf dflysf] bfjL x zGo k|ltzt hf]lvd ef k|bfg

ug lsg]5

-v_ o sfoljlwdf plNnlvt xlnotk0f shfx dWo] s[lif tyf kzkG5L shf afx]s cGo shf

zLifsdf u|fdL0f OnfsfnfO k|fyldstfdf fvL )amp cf dfGtDddf jfl0fHo a+sn] )) jf

Gogtd k|lt zfvf ) tyf fli6laquootsf ljsf asn] )) jf Gogtd k|lt zfvf dWo] hg a9L

xG5 f]xLadf]lhd xlnotk0f shf k|bfg ug kg]5 fli6laquootafx]ssf ljsf as tyf ljQ

sDkgLn] qmdzM Gogtd )) )) j6f xlnotk0f shf k|bfg ug kg]5

-u_ a+s tyf ljQLo +yfn] xlnotk0f shf k|fKt u]sf C0fLsf] ljj0f cfkmgf] j]afO6dfkmt

qdfls kdf fjhlgs ug kg]5

= s rQmfdividebflvnf k|df0fkq

-s_ a+s tyf ljQLo +yfn] kmd jf sDkgLxnfO ) nfv Ddsf] shf k|bfg ubf jf gjLs0f ubf

C0fLFu kl5Nnf] s rQmf k|df0fkq dividejf cBfjlws s rQmfdividebflvnf k|df0fkq lng clgjfo xg]

5g

-v_ = ) nfv eGbf a9L = sf]8Ddsf] s[lif ko6g Pjd fgf tyf demfnf pBf]udividek]zfdivide

Jojfosf nflu s bflvnf sfuhftsf] cfwfdf shf k|bfgdivide gjLs0f ug lsg]5

-u_ pkaFbf -s_ jf -v_ cGtut gkg] Pjd = sf]8 eGbf a9Lsf] shf lng]dividelnPsf] sg klg kmd jf

sDkgLnfO shf k|bfg ubf jf gjLs0f ubf C0fLFu kl5Nnf] s rQmf k|df0fkq lnP dfq shf

k|bfg jf gjLs0f ugkg]5

-3_ sg klg kmd jf sDkgLnfO shf jLs[t jf gjLs0f ubf cfGtls fhj ljefusf] PsLs[t s

k|0ffnL -Integrated Tax System) df x]sf]] DalGwt kmd jf sDkgLsf] ljQLo ljj0f DaGwL rgf

d]tnfO cfwf lnO ug kg]5 fy jLs[t C0f sd tyf ldlt pQm k|0ffnLdf k|lji6 ug]

Jojyf d]t ug kg]5

-ordf_ a+s tyf ljQLo +yfn] pQm k|0ffnLdf kxFrsf nflu cfjZos ohg]d kfj8 tyf cGo yk

rgf cfkm btf x]sf] s sfofnoaf6 k|fKt ug Sg]5g

= qm]l86 ]l6Euml

Ohfhtkqk|fKt a+s tyf ljQLo +yfn] = ) sf]8 jf f] eGbf a9Lsf] shf pkof]u ug] C0fLnfO

shf k|jfx jf gjLs0f ubf C0fL +yfsf] qm]l86 ]l6Euml Ph]GLaf6 ulPsf] ]l6EumlnfO shf dNofIacutegsf]

cfwfsf] kdf lngkg]] 5

= lwtf] kmsjf DaGwdf

a+s tyf ljQLo +yfn] cfkmn] u]sf] shf nufgL adf]lhd cn pk ug kg] Dk0f sd cn eO

s]kl5 If0f jfkt flvPsf] lwtf] sfolbgleq kmsjfsf] nflu DalGwt sfofnodf n]vL k7fpg

kg]5


$= rfnkFhL k|s[ltsf shf DaGwL JojyfM

-_ o a+saf6 Ohfhtkqk|fKt a+s tyf ljQLo +yfn] k|jfx ug] rfn kFhL k|s[ltsf shf -clwljsif

shf rfn kFhL shf Sof s|]8L6 shf l8df08 nf]g 6laquoi6 llK6 shf cNksfnLg shf cflb

aeligsAElig jusf +yfsf] xsdf xfOkf]lys]g shf d]t_ pkof]u ug] u|fxsxaf6 xg] axa+lsEuml

-Multiple Banking_ sff]jfnfO Jojlyt ug b]xfosf] lgb]zg hfL ulPsf] 5 Mndash

-s_ Ohfhtkqk|fKt +yfn] shf k|jfx jf gjLs0f ugkj u|fxsaf6 clgjfo kn] shf sff]af

DaGwL jM3f]if0ff g]=f=a+s lgb]zg kmf=g+= =^ adf]lhdsf] 9fFrfdf lnO pQm jM3f]if0ff

cgfsf] ljj0f shf rgf s]Gb| lnld6]8af6 k|fKt ljj0f le8fO u|fxsn] lnPsf] shf

olsg ugkg]5

-v_ Ohfhtkqk|fKt +yfn] = sf]8 jf f] eGbf a9L sdsf] rfn kFhL k|s[ltsf shf k|jfx tyf

gjLs0f ubf b]xfo adf]lhdsf zt tyf aGb]hsf] cwLgdf xL ug kg]5

-c_ u|fxsn] Ps eGbf al9 Ohfhtkqk|fKt +yfaf6 rfn kFhL k|s[ltsf shf pkof]u

ug]divideu]sf] b]lvPdf To lsldsf shf k|jfxdividegjLs0f ugcl3 pQm u|fxsnfO shf

k|jfx ug] +yfx aLr Ps cfkdf kfLkf Demftf ugkg]5

Totf] Demftfdf DalGwt +yfn] k|jfx ug] shf sdsf] c+z lwtf]sf] ljj0f tyf

u|fxsn] k|bfg ug] lwtf]df DalGwt +yfsf] jfldTjsf] c+z d]t vnfpg kg]5

sy+sbflrt shf cnL gePdf ckgfOg] shf cnL lwtf] lnnfdL tyf ljjfb dfwfg

DaGwL Jojyf d]t pQm Demftfdf pNn]v ug kg]5

-cf_ DalGwt +yfn] u|fxsnfO k|jfx ug] shfsf] c+z lgwf0f ubf Stock tyf Receivables

nfO cfwf dfgL k|rlnt sfgg tyf cfgf] shf gLltdf x]sf] k|fjwfg adf]lhd shf

Ldf sfod ug Sg]5g

-O_ o lsldsf] axa+lsEuml sff]af uL shf pkef]u ug] u|fxsxsf] ljj0f g]=f=a+s

lgb]zg kmf=g+= = adf]lhdsf] 9fFrfdf DalGwt klj]If0f ljefudf qdfls kdf

k]z ug kg]5

-u_ = sf]8 eGbf sd sdsf] rfn kFhL k|s[ltsf shf k|jfxdividegjLs0f ug cl3 d]t cGo

Ohfhtkqk|fKt +yfaf6 Totf] shf lnP glnPsf] olsg uL lnPsf] ePdf shf lbg]

+yfaf6 clgjfo kn] No Objection Letter lnP dfq shf k|jfxdividegjLs0f ugkg]5 fy

No Objection Letter dfu ulPsf] +yfn] f]+u DalGwt kq k|fKt u]sf] sfolbgleq

pknAw ufpg kg]5 No Objection Letter pknAw gufpg] ePdf f] DaGwL hfgsfL kq

dfu ug] +yfnfO pkf]Qm dofjlwleq g pknAw ufpg kg] 5

-_ a+s tyf ljQLo +yfn] rfn k FhL k|s[ltsf shf k|bfg u]sf] cjyfdf DalGwt u|fxsaf6 cfgf]

Stock tyf Receivables sf] ljj0f sDtLdf k|To]s tLgdividetLg dlxgfdf k|fKt ug kg]5 f] ljj0f

k|fKt eP kl5 Ohfhtkqk|fKt +yfn] u|fxssf] Stock tyf Receivables sf] lgLIf0f uL Stock tyf

Ageing lxtsf] Receivables lgLIf0f k|ltj]bg tof ugkg]5 f] k|ltj]bg axa+lsEumlsf] xsdf

kfLkfdf dfj]z Ohfhtkqk|fKt +yfx aLr cfkdf cfbfg k|bfg ug] Jojyf ldnfpg kg]5

Stock tyf Receivables lgLIf0f ubf sn shf Ldfsf] nflu cfjZos kg] Stock tyf

Receivables sf] dNo sd xg uPdf Totf] u|fxssf] shf Ldf kgfjnf]sg uL gofF shf Ldf

sfod ug kg]5 k|jfx es]sf] sd a9L b]lvPdf Ldfleq Nofpg kg]5

= sf]8eGbf dflysf] rfnkFhL k|s[ltsf shfx jLs[t tyf gjLs0f ubf DalGwt C0fLn] k]z

u]sf] rfn DklQ tyf bfloTjsf ljj0fx n]vfkLIfsjf6 k|dfl0ft ufpg kg]5


fy Stock sf] lwtf]df shf k|jfx ug] ePdf C0f k0f kdf lIft xg] uL lwtf]df x]]sf]

DklQsf] aLdf clgjfo kn] ufpg kg]5 t aLdf cfjZos gePsf Stock x ht Iron Rod

Steel Billets Bricks Clinker cflbxdf cfunfuL xnb+uf esDk htf hf]lvdsf nflu aLdf ug

clgjfo xg] 5g

-_ u|fxssf] rfnkFhL shf Ldf lgwf0f ubf utjifsf] n]vfkLIf0f ePsf] ljQLo ljj0f sDtLdf

cfufdL jifDDfsf] cgdflgt ljQLo ljj0f u|fxsn] k]z u]sf] Jofjflos of]hgf cflbsf]

cfwfdf ug kg]5

t kl5Nnf] cflys jifsf] n]vfkLIf0f DkGg xg afFsL ePsf] ki6 sf0f lxt u|fxsn]

Totf] ljQLo ljj0f k]z xg gSg] lgj]bg lbPdf Totf] ljQLo ljj0f k]z ug dgflj

dflkmssf] do lbg lsg] 5 n3 3]n tyf fgf pBf]udivideJojfonfO = ) nfvDdsf]

rfn kFhL k|s[ltsf] shf k|jfx ubf cgdflgt ljQLo ljj0f lng clgjfo xg] 5g

-$_ aeligvAElig aeliguAElig jusf ljQLo +yfxn] xfOkf]lys]zg shf k|jfx ug] kfpg] 5gg

-_ sf]le8ndash( af6 k|efljt pBf]u JojfonfO rf ug xhLs0f ug] k|of]hgsf] nflu C0fLsf]

cfjZostf pBf]udivide Jojfosf] DefJotfsf] ljZn]if0f uL )amp^ rt dfGtdf sfod shfsf]

Ldfdf Ps k6ssf] nflu rfn kFhL shf pkof]u u]sf C0fLsf] xsdf rfn kFhL shfsf] clwstd

) k|ltztDd rfn kFhL shf pkof]u gu]sf C0fLsf] xsdf cfjlws shfsf] clwstd )

k|ltztDd yk shf k|jfx ug lsg]5

-s_ otf] yk shf k|bfg ubf Debt Equity Ratio Psn u|fxs shf Ldf sfod ug )amp

cf dfGtDd clgjfo xg] 5g

-v_ otf] yk shf pTkfbgnfO lgGttf lbg] sRrf kbfy vLb ug] sdrfLdividesfdbfsf]

kflgtlds eQmfgL ug] htf sfosf] nflu dfq k|jfx ug lsg]5 otf] shfaf6 a+s

tyf ljQLo +yfn] aSoftf fFjf tyf Aofh cn ug kfpg] 5gg

-u_ otf] shf C0fLn] cGo k|of]hgsf] nflu k|of]u ug kfpg] 5gg

t sf]le8ndash( af6 k|efljt pBf]u Jojfosf] kgTyfgsf] cfjZostf lwtf]sf] kofKttf

shf hf]lvd Jojyfkg tyf C0fLsf] Business Proposal cflbsf] ljZn]if0f uL tf]lsPsf]

k|ltzteGbf a9L yk shf k|jfx ug lsg] cjyf ePdf f] shf k|bfg ug o Jojyfn]


-^_ )ampamp cf dlxgfDd eQmfgL cjlw ePsf l8df08 nf]g Sof q]ml86 nufotsf cNksfnLg

k|s[ltsf rfn kFhL shfxnfO C0fLsf] ljQLo cjyf ljZn]if0f uL )ampamp kfif dfGtDd

eQmfgL ug lsg] uL do yk (Time Extension) ug lsg]5

= = ca jf f] eGbf a9L sdsf] axndasha+lsEuml shf pkef]u ug]divideulx]sf C0fLxsf] shf

xljQLos0f shfdf kl0ft ug kg]5 o Jojyf adf]lhd xljQLos0f shfdf kl0ft gePsf

axa+lsEuml shfnfO Id lgufgL judf juLs0f uL f]xL adf]lhdsf] shf gf]SfgL Jojyf sfod

ug kg]5 t ljkGg ju shf cGtut n3ljQ ljQLo +yfxnfO k|jfx ug] shfsf] xsdf of]

Jojyf adf]lhd xljQLos0f shfdf kl0ft ug clgjfo xg] 5g TouL xfokr]h shf k|bfg

ug] cgdltk|fKt +yfnfO a+s tyf ljQLo +yfn] jfL fwg d]lzgL htf ly DklQ lwtf] lnO

f]sf] vlb dNosf] ) k|ltztDd shf k|bfg uL DklQsf] kf dNosf] aLdf u]sf] cjyfdf

xljQLos0f cfjZos kg] 5g

^= -_ Jofjflos s[lif tyf kzkfng fgf tyf demfnf Jojfo Pjd esDkaf6 k|efljt If]qdf

cfodns lqmofsnfknfO k|f]Tflxt ug C0fLsf] C0f ltgSg] Ifdtfsf cfwfdf a9Ldf = )


nfvDdsf] shf k|jfx ubf df]6 af6f] gePsf] v]tLof]Uo hldgnfO klg a+s tyf ljQLo +yfn]

lwtf]sf] kdf jLsf ug Sg]5g

-_ Ohfhtkqk|fKt +yfn] = nfvDdsf] s[lif pBd xtsnf tyf Lkdns Jojfo k|j4g

shf k|jfx ubf cfwf bdf k|ltztDddfq yk uL C0fsf] Aofh tf]Sg kg]5 otf] shf

k|jfx ubf df]6 af6f] gePsf] v]tLof]Uo hldgnfO klg a+s tyf ljQLo +yfn] lwtf]sf] kdf

jLsf ug Sg]5g fy a+s tyf ljQLo +yfsf k|To]s zfvfn] ok|sfsf] shf DaGwL

lgj]bg k|fKt ePsf] ft sfo lbg leq jLs[t ugkg] jLs[t xg gSg] ePdf f]sf] ki6

sf0f d]t pNn]v uL DalGwt u|fxsnfO lnlvtkdf lbgkg] 5

-_ ljBt cfof]hgf lgdf0f uL ljBt lgoft ug z u]sf klof]hgfdf k|jflxt shfnfO lgoft z

u]sf] jifDd hnfzooQm hnljBt cfof]hgfdf k|jflxt shfnfO shf cjlwe cfwfbdf

k|ltzt ljGbDd dfq yk uL shf k|bfg ug kg]5

amp= skmL Gtnf lrof htf s[lif pTkfbgdns Jojfo kzkfng tyf bUwhGo pTkfbgdns Jojfosf

nflu = nfvDdsf] shf k|jfx ubf DefAotfsf cfwfdf klof]hgfs lwtf]df shf k|jfx ug lsg]

5 o DaGwdf sg ugff] ePdf DalGwt u|fxsn] ki6 Joxf]f vnfO o a+sdf ugff] ug Sg]

5g

= shfsf] fFjf tyf Aofh cn ug] Jojyf

Ohfhtkqk|fKt +yfxn] DalGwt C0fLaf6 n]gf sd cnpk ubf jk|yd cn pk ugkg]

Aofh sd Dk0f kdf cnpk ug kg] 5 afFsL sd fFjfdf cfjZos lxfj ldnfg ug kg]5

t kg+rgf kgtflnsLs0f ulPsf lwtf] las|L uL cn ugkg] k|s[ofdf x]sf vfa

shfxsf] Gbedf pkoQm Jojyf nfu ug clgjfo xg] 5g

(= Aofh kFhLs0f ug] DaGwdf

klof]hgf shfsf] u|] -Moratorium_ cjlwdf kfs]sf] AofhnfO kFhLs0f ug kfOg] 5g t

b]xfoadf]lhdsf fli6laquoo k|fyldstf k|fKt If]qdf nufgL ulPsf shfsf] xsdf o a+ssf] kj jLs[lt

lnO kFhLs0f ug afwf ku]sf] dflgg] 5g

-s_ hnljBt pTkfbg k|zf0f tyf ljt0f nufotsf phfdns pBf]u

-v_ jb]zL sRrf kbfy k|of]u xg] lSnIacute tyf ld]G6 pTkfbg DaGwL pBf]u

-u_ cfiflw pBf]u

-3_ s]ansf pBf]u

-ordf_ lrgL pTkfbg DaGwL pBf]u

-r_ bUw hGo jt pTkfbg pBf]u

-5_ g]kfn sfsf] DalGwt lgsfojf6 dgfo kq k|fKt u]sf d]l8sn sn]hx

-h_ kljTo ljb]zL db|f cfhg ug] ko6s tLo xf]6nx

-em_ cktfn

t

-c_ lgdf0ffwLg cfof]hgfdf k|jflxt shfsf] u|] cjlwdf kfs]sf] Aofh kFhLs0f ug o a+saf6 kj

jLs[lt kfOs]sf shfsf] xsdf )ampamp k dfGtDd kFhLs0f ug o a+ssf] jLs[lt

cfjZos kg] 5g

-cf_ hnljBt cfof]hgf DkGg eO pTkfbg k|fDe u]tfklg k|f0f nfOg lgdf0f gePsf] sf0f

k0f Ifdtfdf ~rfng xg gs]sf cfof]hgfsf] xsdf k|f0f nfOg lgdf0f eO ~rfngdf

gcfpFbfDdsf] nflu Aofh sdnfO vb laqmL cfDbfgLn] gwfg]sf] xbDd cf+lzs kdf


kFhLs0f ug o a+ssf] jLs[lt lng cfjZos kg] 5g

$)= C0f eQmfgL cfDbfgL cgkft (Debt Service to Gross Income Ratio) sfod ug] DaGwdf M

a+s tyf ljQLo +yfn] JolQmut k|s[ltsf cfjlws shf 3 shf tyf xfo kr]h shf

nufotsf lstf eQmfgLdf cfwflt u Jojflos shf k|jfx ubf b]xfo adf]lhd xg] uL C0f

eQmfgL cfDbfgL cgkftsf] clwstd Ldf ) k|ltzt sfod ugkg] 5

-s_ C0fLsf] cfo gtf]t vNg] k|dfl0ft sfuhft +nUg xgkg] 5

-v_ C0fLn] aFbf g+=-s_ adf]lhd k]z u]sf] cfDbfgL dWo] s ltg kg] cfosf] xsdf s

rQmfdividebflvnf u]sf] dividejf cBfjlws srQmf k|df0fkqsf] cfwfdf C0fLsf] jflifs sn

cfo -Gross Income_ u0fgf ug kg]5

-u_ Ohfhtkqk|fKt +yfn] clwstd Ldf eGbf a9L xg] uL shf k|jfx u]df f] shfnfO

Id lgufgL (Watch List) cGtut juLs0f ug kg]5

t jk|of]hgsf nflu lgdf0fdividevlb ulg] klxnf] 3 shfsf nflu sof]Uo cfosf] xsdf

s bflvnf sfuhftsf] cfwfdf shf k|bfgdividegjLs0f ug lsg]5 Totf]] shfsf]

xsdf C0f eQmfgL cfDbfgL cgkft -DTI_ clwstd ^) k|ltzt sfod ug lsg]5

$= eQmfgL cjlw yk ug] DaGwdf

-_ sf]le8ndash( af6 Gog k|efljt dWod k|efljt tyf clt k|efljt If]qdf k|jflxt shfsf] fFjf tyf

Aofh sdnfO sg lsldsf] yk k]gfn Aofhdivide zNsdividexhfgfdivideAofhsf] Aofh -Interest on interest)

glnO b]xfo cgf do yk -Time Extension_ ug lsg]5 M

c= Gog k|efljt

sf]le8ndash( af6 Gog k|efljt If]qdf k|jfx ePsf lqmo shfsf] )ampamp cf dfGtDd

eQmfgL xgkg] fFjfsf] lstf Aofh sdnfO )ampamp k dfGtDddf eQmfgL ug

cf= dWod k|efljt

sf]le8ndash( af6 dWod k|efljt If]qdf k|jfx ePsf lqmo shfsf] )ampamp cf dfGtDd

eQmfgL xgkg]] fFjfsf] lstf Aofh sdnfO )ampamp rt dfGtDddf eQmfgL ug

O= clt k|efljt

sf]le8ndash( jf6 clt k|efljt If]qdf k|jfx ePsf lqmo shfsf] )ampamp cf dfGtDd

eQmfgL xgkg]] fFjfsf] lstf Aofh sdnfO )amp cf dfGtDddf eQmfgL ug

t sf]le8ndash( sf] sf0f kgyflkt xg do nfUg] ko6g If]q nufotsf clt k|efljt

pBf]u Jojffodf k|jfx ePsf lqmo shfsf] )ampamp cf dfGtDd eQmfgL xgkg]]

fFjfsf] lstf Aofh sdsf] eQmfgLsf nflu jifDdsf] do k|bfg ug o Jojyfn]

jfwf kyenofPsf] dflgg] 5g

= pkaFbf g+= sf] v08 -c_ -cf_ -O_ adf]lhd eQmfgL cjlw yk ulPsf shfsf] )ampamp cf

dfGtDdsf] eQmfgL xg afFsL fFjf Aofh sdnfO eQmfgL cjlw yk ePsf] dofjlwleq

dfgkfltskdf slDtdf qmdzM lstf lstf $ lstfdf cn ug] Jojyf ldnfpg

kg]5 tf]lsPsf] eQmfgL tflnsfadf]lhd eQmfgL ug] C0fLaf6 sg klg lsldsf] k]gfn

AofhdividezNsdividexhfgfdivideAofhsf] Aofh -Interest on interest) lng kfOg] 5g

$= ljZjJofkL kdf kmlnPsf] sf]le8ndash( sf] dxfdfLaf6 cytGqsf ljleGg If]qdf k]sf] k|efj Toaf6

ljQLo If]qdf kgSg] c tyf pBf]u Jojfosf] kgTyfgdf nfUgSg] do cflbsf] cWoogsf


cfwfdf k|efljt If]qxnfO lgDgadf]lhd juLs0f ulPsf] 5 M

-c_ clt k|efljt If]q

1= ko6g

-s_ 6laquo]lsEuml 6laquofen Ph]GL kjtff]x0f yenofl6Euml SoflDkEuml 6 ck]6 lxlnEuml ]G6 Soflgf]

dfh kf cflb

-v_ xf]6n ko6s cfjf df]6]n u|fdL0f ko6g xf]d 6] lf]6 tyf ]i6fF kofj0fLo

ko6g jGohGt cfIf

-u_ fxls ko6g M lsOEuml UnfOl8Euml jf6 yenofkml6Euml x6 Po JofnlgEuml Sofgf]Oordf

Koff]lnEuml 3f]8r9L xfQLr9L aGhL hlDkEuml lxdfn cff]x0f cjnf]sg nufot

-3_ uNkm sf] kf]nf] kf]gL 6]laquolsEuml kbofqf dfpG6]g nfO6 ~rfng s]jnsf

2= xjfO tyf ko6sLo oftfoftUgrave

3= dgf]~hg dgf]~hg kfs llqmPg DaGwL Jojfo kf6L Kofn]Ugrave

4= rnlrq pTkfbg ljt0f lg]df xn Ugrave

5= f]hufL ud]sf jf layoff df k]sf gtlds sfdbf jf sdrfL -jb]zdf jf ljb]zdf_ Ugrave

6= dnet kdf 8] un] hfg] jt -Perishable goods_ htM tsfL kmnkmn kik df5f

df bfgf bw tyf bwhGo pTkfbg c08f cflb pTkfbg tyf laqmL ljt0fUgrave

7= svfkfng Jojfo Ugrave

8= kzkG5L dfL tyf dTokfng JojfoUgrave

9= tofL kf]zfs xtsnf tyf Lkdns Jojfo Ugrave

10= jb]lzs f]huf ]jf k|bfos zlIfs kfdz ]jf k|bfos Ugrave

-cf_ dWod k|efljt If]q

1= vKg] fdfg ht Knfl6s kmnfddivide6Ln 6fo 5fnf wftsf pTkfbg 3foL pks0f

cflb pTkfbg tyf laqmL ljt0f Fu DalGwt pBf]u Jojfo Ugrave

2= gLlh tyf cfjfLo ljBfno pRr lzIffno tyf dfWolds ljBfno sn]h tyf ljZj

ljBfno k|fljlws lzIffno lk|ndashsn rfON8 s]o Ugrave

3= ofqjfxs yn oftfoft Ugrave

4= Ao6L kfn ng sd]l6s hL nufotsf fdflhs tyf JolQmut ]jfsf lqmofsnfk Ugrave

5= sfggL n]vf OlGhlgol+u nufotsf kfdz ]jf jf Jojfo Ugrave

6= cktfn lSnlgs gl+uxf]d 8foUgf]l6s ]G6 Ugrave

7= x]Ny ]G6 jf lkm6g] ]G6 Ugrave

8= e08f0f ug lsg] at -vfBfGg afx]s_ pTkfbg k|zf]wg tyf laqmL ljt0f Ugrave

9= jg tyf vlghhGo pBf]u Ugrave

10= lgdf0f JojfoUgrave

11= cfiflw pTkfbg Ugrave

12= 5kfO k|sfzg tyf +rf u[x Ugrave

13= lgdf0ffwLg hnljBt tyf gjLs0fLo phf Ugrave

14= kTy df6f] tyf lfsf pTkfbg DaGwL Jojfo Ugrave

-O_ Gog k|efljt If]q

1= pTkfbgdf xL fli6laquoo k|f0fdf hf]l8Psf hnljBt cfof]hgf Ugrave

2= cgnfOg -Osd_ df +nUg Jojfo Ugrave


3= vfBfGg pTkfbg k|zf]wg e08f0f tyf laqmL ljt0f k]o kbfy k|zf]wg tyf laqmL ljt0f

ug] pBf]u Jojfo Ugrave

4= blgs pkef]Uo cTofjZos jtsf] laqmL ljt0f Ugrave

5= cfoft hGo Jofkf Ugrave

6= k]6laquof]n kDk Uof tyf kfgL DalGwt Jojfo Ugrave

7= cfiflw laqmL ljt0f Ugrave

8= lj1fkg ]jf Ugrave

9= OG6g]6 b+rf ]jf k|bfos sDkgL Ugrave

10= dlbf tyf lthGo pBf]u Jofkf Jojfo Ugrave

11= 6laquos 9jfgL Jojfo

12= g rfFbLsf uxgf tyf axdNo kTy DaGwL Jojfo

-O_ pkaFbf -c_ -cf_ -O_ df pNn]v gePsf If]qsf pBf]u Jojfosf] xsdf Ohfhtkqk|fKt +yfn]

ljQLo cjyf tyf gub k|jfxsf] ljt[t ljZn]if0f uL pBf]u JojfonfO sf]le8ndash( sf] sf0f

k]sf] c kgM ~rfngdf cfO kjjt cjyfdf kmsg nfUg] do tyf f]sf] nflu rfNg kg]

sbd d]tsf] cWoog uL ki6 cfwf lxt tLg dWo] sg Ps judf juLs0f ug Sg]5g

$= shf fk6sf] juLs0f ljj0f k7fpg] DaGwdf

Ohfhtkqk|fKt +yfn] cflys jifsf] cf]h k rt cf dfGtdf shf juLs0f uL +nUg

lgb]zg kmf=g+= = = = cgfsf ljj0fx qodf dfKt ePsf] lbgleq o a+sdf

k7fpg kg]5

$$= vf]hL jrfpm


PsLs[t lgb]zg )amp^ sf] shfdividefk6sf] juLs0f shf gf]SfgL DaGwL Jojyf O=k|f

lgb]zg g+= divide)amp^ af6 hfL ulPsf] lgb]zg tyf f] kZrft ldlt )ampamp ebf ut]Dd hfL

ePsf o ljifoFu DalGwt Dk0f klkqx




g]=f= a+s lgb]zg kmf=g+==

shf fk6 tyf laN vlb juLs0f f]sf] nflu Jojyf

- === === === === === dfGt _

-iquest=bz nfvdf_

ut

qodf ljj0f

shf tyf fk6 vlb tyf l8sfpG6

ulPsf laN

jb]zL

ljb]zL hDdf jb]zL ljb]zL hDdf

o

qodfsf]

hDdf

ljkGg ju cGo

ljldt cljldt

= lqmo shf fk6

cn shf

Id lgufgL

= lgliqmo shf fk6

= kg+rgfdividekgtflnsLs0f

= sdn

= z+sfkb

=$ vfa

= sn shf fk6 - plusmn _

$= shf gf]SfgL Jojyf

$= cn

$= Id lgufgL

$= kg+rgfdividekgtflnsLs0f

$=$ sdn

$= z+sfkb

$=^ vfj

$=amp cltlSt

$= Psn u|fxs Ldf gf3]sf]

$=( JolQmut hdfgLdividet]|f]kIfsf] lwtf]df

k|jfx ePsf] shfsf] nflu yk

= ut qodfDdsf] shf gf]SfgL Jojyf

= cn

= Id lgufgL


=$ sdn

= z+sfkb

=^ vfj

=amp cltlSt

= Psn u|fxs Ldf gf3]sf]

=( JolQmut hdfgLdividet]|f]kIfsf] lwtf]df


^= o qodfsf] gf]SfgL Jojyf lkmtf

amp= o qodfsf] yk shf gf]SfgL Jojyf

= o qodfdf ykdividelkmtf

(= sn shf gf]SfgL Jojyf -plusmn^plusmnamp_

vb shf -ndash$_

ldlt M clws[t

btvt



u|fxslkR5] juLs0f ulPsf] shfx tyf f]sf] gf]SfgL Jojyf DaGwL ljj0f

===============fn ==================dfGt

zfvf Zfvf

sf]8

-g]=f=

a+s

cgf

_

dx

sf]

gfd

C[0fL

sf]

gfd

klof]hgf ynsf]

7]ufgf

nufgL

divide

sff]af

ldlt

If]qut

shfsf]

sf]8

k|of]hg

cgf

sf]

shfsf]

sf]8

sf]ifdf cfwflt shf eQmf

gL

ldlt

u sf]ifdf

cfwflt

ljwf

-_

shf Jojyf ljkG

g

ju

sd

=

fgf

tyf

demfnf

pBd

shf

=

slkmo

t

k|b]z lhN

nf

yfgL

o tx

shf

k|sf

jLs[t

Ldf

-_

afFsL

fFjf

-_

afFsL

Aofh

-_

Effvf

gf3]sf]

fFjf -

_

jLs[

t

Ldf

-_

afFsL

fFjf

-_

AfuLs

0f

Jojyf

-_

sn hDdf

Mndash

ldlt clws[tsf] gfd

btvt

b|i6Jo Mndash _ lstfjGbLdf k|bfg ulPsf cfjlws shfx (Term Loan) sf] xsdf klxnf] lstfn] efvf gf3]sf] ldlt g

eQmfgL ldlt xg]5 olb sg shfsf] eQmfgL ldlt g gePdf sf]ifdf cfwflt shf ljwfdf kl0ft ePsf]

ldlt (Booking date) nfO g eQmfgL ldlt dfGg kg]5 -htMndash Uof]06L eQmfgL Forced LC rfn vftf

lagf lnld6 cf]e8laquog ePdf cflb_

_ eQmfgL ldlt lbgdividedlxgfdividefn (daymonthyear) cgf fVg kg]5

_ olb shfxnfO eQmfgL ldlt eGbf leGg cfwfdf juLs0f ulPdf juLs0f ulPsf] sf0f slkmot dxndf

pNn]v ug kg]5 -pbfx0fsf] nfluM C0fL sfnf]rLdf dfj]z ePdf Aoafo ~rfng gePdf shf

bkof]u ePdf cflb_

$_ ljkGg ju shf DjlGw ljj0fx 5sect ljj0fsf] kdf sn sd lxt b]vfpg kg]5

_ of] shf ljj0fdf Ps dxsf C0fLxsf] ljj0f 5lsectg] uL k]z ug kg]5

^_ shf auLs0fdf cn Id lgufgL kgtflnsLs0fdividekg+rgf sdn z+sfkb tyf vfjnfO qmdzM

= $ pNn]v ug kb5

amp_ of] ljj0fsf] OndashskL dfq k7fpg kg]5 xf8skL k7fpgkg]5g



u a+lsEuml DklQsf] gf]SfgL Jojyf DaGwL ljj0f

===============fn ==================dfGt

qm=+=

C0fL jf kf6Lsf]

gfd 7]ufgf

u a+lsEuml DklQ

sf u]sf] ldlt

sn u a+lsEuml

DklQ sd =

gf]SfgL Jojyf vb u a+lsEuml DklQ

sd = k|ltzt sd =

-_ -_ -_ -$_ -_ -^_ -$_mdash-^_

sn hDdf

ldlt clws[tsf] gfd

btvt

g]=f= a+s lgb]zg kmf=g+==$

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

Overdraft nufotsf k|of]hg gvn]sf JolQmut shfsf] ljj0f

===============fn ==================dfGt

-=bznfvdf_

g]=f=a+s lgb]zg kmf=g+= =

axa+lsEuml sff]af ug] u|fxsxsf] ljj0f

========== fn ================== dfGt

-= bznfvdf_

l=g= u|fxssf] gfd shfsf] k|sf sn shf

Ldf =

aSofbf shf

sd

kfLkfdf xefuL

Ohfhtkqk|fKt

+yfx

l=g+= C0fLsf] gfd shfsf]

k|sf

jLs[t

Ldf

afFsL

fFjf

shf k|jfx

ldlt

shf eQmfgL

ldlt

slkmot

===

===


g]=f=a+s lgb]zg kmf=g+= =^

a+s tyf ljQLo +yfdf C0fsf] nflu lgj]bg lb+bf vnfpgkg] laa0fsf] 9fFrf

ldltM ====================

-= xhfdf_

C0f lnPsf] cGo a+sdivideljQLo +yfsf] gfd aSoftf sd -ldlt_ Dofb gf3]sf] 5divide5g

= ======= a+sdivideljQLo +yf

rfn kFhL shf

cfjlws shf

cGo shf

usf]ifdf cfwflt ljwf

hDdf


rfn kFhL shf

cfjlws shf

cGo shf


hDdf

sn hDdf

pkoQm adf]lhd ddividexfdLn] 3f]if0ff u]sf] ljj0f 7Ls 5 emYacutef 7x] sfgg adf]lhd sfjfxL ePdf d~hL 5

egL xL ug]M

clwsf k|fKt clwsfLsf] btvtM

JolQmsf] gfddividekmd sDkgL +yfsf] gfd 5fkM


sfoljlw =

U0f pBf]usf DaGwdf ljQLo If]qaf6 xgSg]

ljwf DaGwL sfolalw )amp)

= cjwf0ff M

pBf]u If]qsf] ljsfn] fli6laquoo cfo f]hufLsf cj lhgf k|ltJolQm cfodf j[l4 kFhL lgdf0f

nufgLsf yk cjsf] lhgf cfBf]lus Jofjflos +s[ltsf] ljsfz ub fli6laquoo pTkfbgdf j[l4sf fy

jb]lzs Jofkfdf Gtng sfod uL eQmfgL Gtng sffTds fVgdf cxd eldsf v]Ng] sf lgljjfb 5

pBf]ux U0f xg[df cfGtls jfXo sf0fx bj plQs k|efjL xG5g sdhf] Jojyfkg cj1flgs dNo

lgwf0f klof]hgf nfut j[l4 fwg |f]tsf] plrt klrfng Def gxg rfn kFhLsf] cefj sdn

u0ft cWoog cgGwfgsf] sdL cflb cfGtls sf0fdf xg eg] cflys dGbL tLj| k|ltkwf toQm

sRrf kbfy hgzlQmsf] cefj Da4 gLltdivideP]gdividelgod cflbdf clytf jf do cgf kljtg xg

gSg k|ljlw kljtg u|fxssf] lrdf kljtg ljBt tyf OGwg cfkltdf sdL C0f k|flKtdf l9nfO x8tfn

Pjd tfnfaGbL k|fs[lts k|sf]k cflb pBdLsf sfa aflxsf kllylt jfXo sf0fdf lng lsG5

pkoQm fgf tyf 7nf cxh kllyltsf sf0f pBf]ux lbgdividek|lt lbg U0f x+b uOx]sf 5g

oL pBf]ux U0f x+bf Totf pBf]uxFu k|ToIf kdf +nUg cGo pBf]ux d]t U0f xg] nufot

f]hufLsf cjx d]t uDg] xgfn] cflys fdflhs tyf k|fs[lts jftfj0fdf d]t k|ltsn k|efj

klx]sf] 5 hsf sf0f Dk0f cfBf]lus If]q g lgGt vlsFbf] cjyfdf 5 oL cflys Dj[l4sf

nflu 6]jf lbg] cfBf]lus If]q vlsFb hfFbf b]zn] 7nf] sl7gfO ef]Ug kg] cjyf cfOx]sf] 5 dnssf] du|

cfBf]lus k|j4g cflys Dj[l4df gsffTds c kL dnsleq nufgLsf] cgsn jftfj0f aGg s]sf]

5g

jtdfg cjyfdf sfL Pjd lghL If]qsf U0f pBf]uxdf caf+sf] kFhL kmFlx]sf] cjyf 5

odf klg sfL Pjd lghL If]qaf6 +rflnt a+s Pjd ljQLo +yfaf6 shf pknAw ufOPsf]df fFjf

Aofh xhfgf cflb p7g gSg] lyltdf ku]sf] lwtf]af6 shf fkmfkm xg] lylt gePsf] tyf d2fdfldnf

cflbsf sf0f lwtf] d]t a]rlavg xg gs]sf] sf0f a+sdivideAoafoL bj dofdf x]]sf] cjyf 5 pBf]u

U0f ePsf sf0f pBdLndashJojfoLsf cltlQm a+s tyf ljQLo +yfx f]hufL kfPsf gtlds sdrfL d]t

U0ftfsf] dfdf k]sf 5g Psflt 7nf] dfqfdf kFhL 8a]sf] cfgf] hfoh]yf lwtf]df kmFg ku]sf] sf0fn]

pBf]ukltxdf lgfzf 5fpg uO pBdzLntf uDb uPsf] 5 eg] csf]lt a+s ljQLo +yfxsf] jfnftdf

cgTkfbs DklQ -Non-Performing Assets) sf] kdf aiff+b]lv lhDd]jfL fg] sfd dfq ePsf] kfOG5

cfGtls tyf afXo sf0fxn] ubf b]zdf pTkGg xgSg] cflys dGbLsf] cxh kllyltsf]

dfaf6 b]zsf pBf]uwGbf Jojfodf kg] k|ltsn c sd ufpg g]kfn sfn] cf=j= )( b]lv g

U0f pBf]u DaGwL gLlt sfos|dx NofPsf]df pQm gLltnfO yk 6]jf kyenofpg o a+sn] d]t ljutb]lv

g kgshf nufot cGo gLltut Jojyfxdf nLs0f uL U0f pBf]u kgTyfgdf xof]u kyenofpFb cfPsf]

5 ljutdf U0f pBf]u kgTyfg sfos|d cGtut kgshf shf kgtflnsLs0f Aofh xhfgf 56

nufotsf ljwfaf6 ljz]iftM xf]6]n tyf cGo s]xL pBf]ux nfeflGjt ePsf lyP

pkoQm k[i7elddf lghL If]qaf6 U0f pBf]usf] kgTyfg jf kgyfkgfsf] dfu p7b cfPsf] Gbe

tyf g]kfn sfaf6 xgSg] kgTyfg sfos|dxFu b]zsf] s]Gb|Lo a+ssf] gftfn] o a+saf6 d]t U0f

pBf]u kgTyfg DaGwL sfos|d 3f]if0ff ug] Gbedf osf k|lqmofx ki6 kfbzL agfpg of] sfolalw

tof ulPsf] 5

= U0f pBf]u DaGwL dfhbf gLlt tyf sfggL Jojyf M

-s_ cfBf]lus Jojfo P]g )$( sf] bkmf =-s_ df U0f pBf]u DaGwdf ePsf] Jojyf M


aelignuftf jifb]lv 3f6fdf ~rfng eO sn pTkfbg Ifdtfsf] ) k|ltzt jf f] eGbf sd

pTkfbg ug] pBf]unfO g]kfn sfn] plrt b]v]df g]kfn fhkqdf rgf k|sfzg uL U0f

pBf]u 3f]if0ff ug Sg]5

Totf pBf]un] Totf] pBf]u ljtf tyf ljljlws0f ugsf] nflu cfoft ulg] d]lgLdf

sg dxn zNs tyf s nfUg] 5g AElig

-v_ U0f pBf]u kgshf lgb]lzsf )^) df U0f pBf]usf DaGwdf ePsf] klefiff M

Gogtd jifb]lv ~rfngdf xL nuftf jifb]lv gub 3f6fdf uPsf]

nuftf jifb]lv kfljGb (Break even) df ~rfng xg gs]sf]

= nfveGbf sd C0f lng] pBf]usf Gbedf ljut jifsf] sff]af (Turn over)

qmdzM k|ltztsf] bn] 36]sf]

-u_ cfBf]lus gLlt )âmp df U0f pBf]usf] kgTyfg tyf kglgdf0f DaGwdf ePsf] Jojyf M

aeligU0f pBf]usf] kgTyfg tyf kglgdf0f DaGwL Jojyfdf a tsf U0f pBf]usf]

klxrfg kgTyfg tyf kglgdf0f ug sfggdf Jojyf uL DalGwt If]qsf ljz]if1x

x]sf] Ps clwsf DkGg pRrtlo Goflos clwsf lxtsf] cfof]u u7g uL U0f

pBf]u DaGwL dofsf] dfwfg ulg]5 cfof]usf] +rgf sfd stJo clwsf

sfggn] lgwf0f u] adf]lhd xg]5

= U0f pBf]usf] nflu ul7t pRr tLo sfobnsf] lkmfl M

U0f pBf]u kgTyfg pRrtLo sfobn )^ sf] k|ltj]bgsf] aFbf $ df U0f pBf]unfO k|bfg xg]

ljwf k|fljlws ldltsf] cWoog cgGwfg kZrft ePsf] lkmflsf] cfwfdf dfq DalGwt pBf]un] k|fKt

ug] Aoxf]f pNn]v u]sf] tyf U0f pBf]unfO k0f U0f pBf]u U0f pBf]u Pjd U0fpGdv pBf]u egL tLg

efudf ljefhg uL Totf k|s[ltsf pBf]unfO k|bfg ugkg] ]jf ljwfx k|tfj u]sf] 5

$= dlGqklifbsf] lg0foM

g]kfn sf k|wfgdGqL tyf dlGqklifbsf] sfofnoaf6 ldlt )^ df hfL ulPsf] tTsfn

fxt sfoj|md )^ sf] bkmf (= sf] Jojyf adf]lhd U0f pBf]usf] kgTyfg uL cfBf]lus pTkfbg j[l4

f]hufL lhgf cfoft k|ltyfkg ugsf nflu Totf pBf]usf] klxrfg pBf]un] ef]lux]sf] dof

Tosf dfwfgsf pkfo tyf sfn] pknAw ufpg kg] ljwf xlnotsf DaGwdf U0f pBf]u

kgTyfg pRrtLo sfobn )^ n] cWoog uL ldlt )^ d+Ldf emfj lxtsf] k|ltj]bg k]z u]

cgf dlGqklifbsf] ldlt )^((( sf] a7saf6 pQm k|ltj]bgnfO 4flGts tyf gLltut tjdf jLs[t

ub f] k|ltj]bgdf plNnlvt lkmflxsf] sfofGjogsf DaGwdf cfjZos sfggL gLltut +yfut tyf

|f]t fwgsf] pknAwtf DaGwL Jojyf cGo Da4 lgsfoxFu dGjo uL ldnfpg] eGg] lg0fo

sfofGjogdf 3fp kyenofpg of] sfoljlw xfos xg] o a+ssf] wf0ff x]sf] 5

= U0f pBf]usf DaGwdf ljQLo If]qaf6 pknAw xgSg] ljwfsf af]df g]kfn fi6laquo a+sn] b]xfosf]

sfoljlw tof u]sf] 5 M

oL pkoQm ljBdfg P]g sfgg tyf cfBf]lus gLltsf] cwLgdf xL g]]kfn sfaringff ul7t U0f

pBf]u kgTyfg pRrtLo sfobnn] lkmfl u]sf] cfwfdf d]t g]kfn sfn] U0f pBf]u kgTyfgsf]

nflu to u]sf] +oGqsf] dfWodaf6 cWoog ljZn]if0f uL dofdf x]sf pBf]ux U0f pBf]usf] kdf

3f]lift xgSg] cjyf x]sf] 5 g]kfn sfn] U0f pBf]usf] kdf fhkq dfkmt 3f]if0ff u]sf Totf


pBf]usf] kgyfkgf tyf pkoQm lgsfsf] nflu ljQLo If]qaf6 klg dofk]If xfotf k|bfg ugkg]

cfjZostf dxz uL of] sfoljlw tof uL nfu ulPsf] 5

-s_ ljQLo If]qaf6 k|bfg ulg] xof]udivideljwf k|of]hgsf nflu U0f pBf]usf] juLs0f

= xfn rfn jf aGb cjyfdf xL kgyfkgf xgSg] U0f pBf]u

= kgyfkgf xggSg] t Dksdf xL ljQLo lgsfz vf]Hg rfxg] U0f pBf]u

-v_ ljQLo If]qaf6 pknAw xgSg] xof]udivideljwf


s_ U0f pBf]usf] Jofjflos of]hgfnfO cfwf dfgL shf kg+rgf ug]

v_ a+ssf] fFjf tyf AofhdWo] xhfgf AofhnfO ldgfxf xgSg] Jojyf uL fwf0f AofhnfO

kFhLs[t guL 566 fvL lglZrt cjlwkl5 cn ug] Jojyf ug]

t sg U0f pBf]u kgpTyfg ul ~rfngdf cfpg] ljifo fli6laquoo cytGqsf] nflu dxTjk0f

x]sf] Gbedf shf nufgL ug] DalGwt a+s jf xljQLos0fn] a+ssf] p7g Sg] sd cn

pk ugsf nflu cfjZostf cflrTotfsf cfwfdf fwf0f Jofh d]t ldgfxf uL

Jojflos lg0fo ug o Jojyfn] afwf kyenofPsf] dflgg] 5g

u_ a+sn] U0f pBf]usf] nflu kgshf lng rfx]df g]kfn fi6laquo a+sn] lgWff0f u]adf]lhdsf]

Aofhbdf pknAw ufpg]

3_ sg klg a+sn] cfgf] C0fL -U0f pBf]u_ sf nflu kgshfsf] ljwf lng grfx]df cfgf]

cfwf b (Base Rate) nfO cfwf dfgL lk|ldod yk guL shf sff]afnfO lgGttf lbg]

ordf_ shf kg+rgf ePsf] doaf6 a+ssf] gofF cnL tflnsf lgGt jifDd lgoldt ePdf

juLs0fnfO lgoldt dfgL k|ltzt dfq shf gf]SfgL Jojyf ug Sg] Jojyf ug]

= kgyfkgf xg gSg] t Dksdf xL ljQLo lgsfz vf]Hg] U0f pBf]uxsf] nflu M

otf pBf]uxsf] lwtf]df x]sf] DklQ fdfGo kdf lnnfdLdf hfFbf dNo sd xg Sg]

hf]lvdnfO b[li6ut uL C0fL pBf]un] lglZrt doleq DklQ ljs|L ug u|fxs vf]hL Value

Maximization xgSg] of]hgf a+sdf k]z u]df a+sFusf] dGjodf ljs|L Jojyfkg uL C0f

N6fpg lgsfz vf]h]df a9Ldf jifDdsf] do k|bfg ug]] o k|of]hgsf nflu DalGwt

C0fLn] cflrTotf ki6L xg] sfuhft lxtsf] lgj]bg DalGwt a+s tyf ljQLo +yfdf k]z ug

kg]5

-u_ ljQLo If]qaf6 k|fKt xg] ljwfsf] k|lqmof

= DalGwt C0fLn] ljQLo If]qaf6 k|fKt ug Sg] ljwfsf nflu cfjZos sfuhft lxtsf] lgj]bg

DalGwt a+s jf ljQLo +yfdf k]z ugkg]

= k|fKt lgj]bg tyf sfuhftsf cfwfdf DalGwt a+s jf ljQLo +yfn] k|rlnt sfgg tyf o

sfoljwLsf] cwLgdf xL 56 tyf ljwf k|bfg ug Sg]

= DalGwt a+s jf ljQLo +yfn] kgshfsf] ljwfsf] nflu cfjZos sfuhft lxt o a+sdf

lgj]bg lbg Sg]

of] sfoljlw tof ug] qmddf g]kfn fi6laquo a+sn] ldlt )amp)divide)divide df sfoljlwsf] dofbf j]efO6df fjhlgs uL emfj

+sng u]sf] o ljifodf g]kfn sf pBf]u dGqfno-U0f pBf]u OsfO_ g]kfn a+sz +3 g]kfn pBf]u jfl0fHo dxf+3

nufotsf lgsfoxaf6 k|fKt emfjxdf d]t 5nkmn eO tof ulPsf] 5


$= kgshfsf] nflu k|fKt lgj]bg tyf sfuhftsf cfwfdf o a+sn] kgshf k|bfg ugSg]

-3_ ljQLo If]qaf6 pknAw xgSg] ljwfsf] nflu cfjZos sfuhft

=pBf]unfO U0f pBf]u 3f]if0ff u]sf] g]kfn sfsf] lg0fo -fhkq_

=U0f pBf]u kgyfkgf ldltsf] lkmflsf] cfwfdf pBf]u dGqfnosf] kq

=pBf]u ~rfng xgsf] nflu kjztsf] kdf x]sf cGo lgsfoaf6 xgkg] sfoxsf] nflu xdlt

k|fKt ePsf] ljj0f

$=U0f pBf]u eljiodf Ps Going Concern sf] kdf Jofjflos +yfsf] kdf ~rfng

xgSg] lylt lxtsf] DalGwt fx a+sdf k]z ePsf] Jofjflos of]hgf

U0f pBf]u ~rfng xg gSg] cjyfdf x]sf]df lgsfzsf] nflu dfly aFbf -_ -_ -$_ sf]

sectf f] Aoxf]f vnfO C0fL pBf]usf] ~rfns ldltn] tf]lsPsf] doleq fx a+s d]tsf]

xdltdf lwtf] DklQsf] ls|ljs|L uL C0f fkmfkm ug] DaGwL jM3f]if0ff


sfoljlw =

xlnotk0f shfsf nflu Aofh cgbfg DaGwL

PsLs[t -bf]|f] +zf]wg_sfoljlw )amp^

k|tfjgfM

s[lif tyf kzkG5LhGo If]qsf] Jojfo k|j4g uL pTkfbg Pj+ f]hufL clej[l4 ug lzlIft j]f]huf

ojfxiquestnfO dnsleq f]hufLsf cjxiquest lhgf ug ljb]zaf6 kms]sf ojfxiquestsf] ljb]zdf cfhg u]sf]

Lk Jojflos bIftf pkof]u ub pgLxnfO jf]huf agfpg dlxnf pBdzLn Ifdtfsf] ljsf ug

blnt dbfosf] kDkfut Lk k]zfnfO cfwlgsLs0f Pj+ k|j4g uL pBdzLntf ljsf ug cflys

iquestkdf ljkGg LdfGts[t dbfo tyf nlIft jusf ljBfyLxiquestnfO pRr k|fljlws tyf Jojflos lzIff

cWoogsf] nflu zlIfs C0f pknAw ufpg n3 aLdf lk|ldoddf cgbfg lbg tyf esDk kLl8txiquestsf] lghL

cfjf lgdf0fsf nflu d]t xlnotk0f shf pknAwtfsf] nflu Aofh cgbfg pknJw ufpg jf~5gLo

ePsf]n] g]kfn sf -dlGqklifb_ n] b]xfosf] sfoljlw agfPsf] 5

klR5]b

k|flDes

= +lIfKt gfd k|fDeM -_ o sfoljlwsf] gfd aeligxlnotk0f shfsf nflu Aofh cgbfg DaGwL

PsLs[t -bf]|f] +zf]wg_ sfoljlw )ampÂElig x]sf] 5

-_ of] sfoljlw g]kfn sf -dlGqklifb_ af6 jLs[t ePsf] ldltb]lv k|fDe xg]5

= klefiffM ljifo jf k|Eumln] csf] cy gnfu]df o sfoljlw df Mndash

-s_ aeligcgbfg f]wegf vftfAElig eGgfn] o sfoljlw adf]lhd cgbfg jiquestk k|bfg ulg] Aofh shf

If0f zNs tyf aLdf lk|ldod sd pknAw ufpg] k|of]hgsf] nflu g]kfn sfn] g]kfn fi6laquo

aIacuteaf6 ~rfng ug vf]lnPsf] vftf Demg k5

-v_ aeligpRr k|fljlws tyf Jojflos lzIff shfAElig eGgfn] dfWolds lzIff jf f] x plQ0f uL

jif pd] ggf3]sf] g]kfnL gfulsnfO k|jfx ulg] shf Demg k5

-u_ aeligsDkgLAElig eGgfn] sDkgL P]g )^ adf]lhd yflkt sDkgL Demg k5

-3_ aeligblnt dbfoAElig eGgfn] ufpFkflnsf jf gukflnsfn] blnt hft egL lkmfl u]sf] hghflt

Demg k5

-ordf_ aeligblnt dbfo Jojfo ljsf shfAElig eGgfn] blnt dbfonfO dxdf jf Psn kdf k|jfx

ulg] shf Demg k5

-r_ aeliglgj]bs jf C0fLAElig eGgfn] cgrLndash df pNn]lvt Jojfo ~rfng ulx]sf jf ug] JolQm

dx +yf jf sDkgL pRr k|fljlws tyf Jojflos lzIff cWoogsf nflu shf lng OR5s

ljBfyL tyf esDk kLl8t Demg k5

-5_ aeligaIacute tyf ljQLo +yfAElig eGgfn] g]kfn fi6laquo aIacuteaf6 Ohfht kq k|fKt sUacute vUacute uUacute 3Uacute jusf

aIacute tyf ljQLo +yf Demg k5

-h_ aelige08f0fUacuteUacute eGgfn] jb]zdf sg klg k|fylds s[lif pkh -tsfL kmnkmn hl8a6L bUw kbfy

tyf df5fdf cflb_ pTkfbg uL e08f0f ug] sfo Demg k5 f] zAbn] jb]zdf otf

k|fylds s[lif pkh vlb uL e08f0f ug] sfo Demg k5

-em_ aeligesDk kLl8tAElig eGgfn] fli6laquoo kglgdf0f k|flws0f+u lghL cfjf kglgdf0f jf k|jnLs0fsf

nflu xfnDd Demftf ug gs]sf] jf Demftf uL klxnf] lstf sd k|fKt uL bf]|f] lstf

sd k|fKt gu]sf cflys cefjsf sf0f lghL cfjf kglgdf0f jf k|jnLs0f ug gs]sf]

esDk lkl8t nfeu|fxL Demg k5


-`_ aeligdlxnf pBdzLntf shfAElig eGgfn] dlxnfnfO JolQmut jf fdlxs iquestkdf pBdzLn aGg k|jfx

xg] shf Demg k5

-6_ aeligjb]lzs f]hufLaf6 kms]sf ojf klof]hgf shfAElig eGgfn] gtd jLs[lt k|fKt uL jf guL sg

klg b]zdf sDtLdf 5 dlxgf sfd uL g]kfn kms]sf ojfxiquestnfO JolQmut jf fdlxskdf k|jfx

xg] shf Demg k5

-6_ aeligsk8f pBf]uxn] lnPsf] shfAElig eGgfn] sk8f pBf]u ~rfngsf] nflu lnOPsf] shf eGg] Demg

k5

-7_ aeligljkGg ju shfAElig eGgfn] g]kfn fi6laquo aIacuten] ljkGg ju shf egL tf]s]sf] shfnfO Demg k5

-8_ aeligJojfo jf pBdAElig eGgfn] o sfoljlwsf] cgrLndash df pNn]v ulPsf Jojfodf gtd tyf

kFhL nufgL uL ulPsf] sfo Demg k5

-9_ aeligJojflos s[lif tyf kzkG5L shfAElig eGgfn] Jojflos iquestkdf ulPsf] s[lif tyf kzkG5LhGo

Jojfosf nflu k|jfx ePsf] jf xg] shf Demg k5

-0f_ aeligdxAElig eGgfn] kms kljfsf sDtLdf kfFr hgf bo jif pd] kf ePsf JolQmx ldn]

u7g u]sf] dx Demg k5

-t_ aeligxlnotk0f shfAElig eGgfn] cgrL -_ df plNnlvt Jojfodf aIacute tyf ljQLo +yfxaf6

k|jfx ePsf] jf xg] shfdf g]kfn sfn] o sfoljlw adf]lhd Aofh cgbfg ljwf pknAw

ufpg] shf Demg k5

-y_ aeligfdlxs hdfgLAElig eGgfn] dxsf] fdlxs pQbfloTjdf k|jfx u]sf] shf eQmfgLsf] nflu

dxsf a bon] lbg] +oQm hdfgL Demg k5

-b_ aelig+yfAElig eGgfn] k|rlnt sfgg adf]lhd yflkt kmd xsfL +yf 3]n pBf]u jf n3 pBdsf]

kdf btf ePsf] Jojfo Demg k5

-w_ aeliglzlIft ojf jf]huf shfAElig eGgfn] sDtLdf gfts jf f] x pQL0f ojfxiquestnfO o sfoljlw

adf]lhd k|jfx xg] shf Demg k5

klR5]b

shfsf k|sf Ldf eQmfgL cjlw Aofhb tyf zt

= shfsf k|sf LdfM -_ o sfoljlw adf]lhd nlIft C0fLnfO Aofh cgbfg k|fKt xg] uL aIacute tyf

ljQLo +yfxn] b]xfo adf]lhdsf xlnotk0f shf k|jfx ug]5g otf shfsf] k|lt C0fL clwstd

Ldf b]xfo adf]lhd xg]5Mndash

-s_ Jojflos s[lif tyf kzkG5L shf kfFr sf]8 iquestkofFDd

-v_ lzlIft ojf jf]huf shf ft nfv iquestkofFDd

-u_ ljb]zaf6 kms]sf ojf klof]hgf shf bz nfv iquestkofFDd

-3_ dlxnf pBdzLn shf kG nfv iquestkofFDd

-ordf_ blnt dbfo Jojfo ljsf shf bz nfv iquestkofFDd

-r_ pRr k|fljlws tyf Jojflos lzIff shf kfFr nfv iquestkofFDd

-5_ esDk kLl8txiquestsf] lghL cfjf lgdf0f shf tLg nfv iquestkofFDd

-h_ sk8f pBf]u ~rfngsf] nflu sf]8 Dd

-em_ k|fljlws lzIff tyf Jojflos tflnd klifbaf6 dfGotf k|fKt +yfaf6 lnOg] tflnd

cflbsf] nflu nfv Dd

-_ pkbkmf -_ sf] v08 -s_ adf]lhd k|bfg ulg] shfsf] Ldf k|lt C0fL kfFr sf]8 kofF eGbf

a9L ePdf s]GrsaquoLo dGjo tyf cgudg ldlt dIf jLs[ltsf nflu k]z ug kg]5 ldltn]

klof]hgfsf] cfjZostf tyf cflrTotfsf] cfwfdf pQm Ldf eGbf a9L kfFr sf]8 kofFDd

shf k|jfx ug jLs[lt lbg Sg]5


$= shf eQmfgL cjlwM -_ o sfoljlw adf]lhd Aofh cgbfg lbOg] shfsf] Aofh cgbfg k|fKt ug]

cjlw a9Ldf kfFr jifsf] xg]5 otf] shfsf] cjlw Jojfosf] k|s[lt cgf DjlGwt a+s tyf

laQLo +yfxiquestn] tf]Sg Sg]5g

-_ otf] shfsf] eQmfgL k|of]hgsf nflu DalGwt aIacute tyf ljQLo +yfn] shfsf] k|sf sd p2]Zo

Jojfosf] k|s[lt k|ltkmnsf] cjlw hf]lvdsf] t nufotsf cfwfdf lstf eQmfgL cjlw

lgwf0f ug Sg]5

= Aofhb Pjd ztM -_ g]kfn sfn] Aofh cgbfg pknAw ufpg] shfdf DalGwt aIacute tyf ljQLo

+yfn] cfgf] cfwf bdf bO k|ltzt ljGb eGbf a9L gxg] uL Aofh b sfod ug kg]5

-_ pkbkmf -_ adf]lhdsf] shfsf] Aofh shf rgf zNs C0fLn] Joxf]g kg] ladf lk|ldod shf

If0f zNs eGbf afx]s cGo sg klg k|sfsf] yk ]jf zNs lng kfOg] 5g

klR5]b

lwtf] shf If0f tyf Jojfosf] aLdf DaGwL Jojyf

^= lwtf] DaGwL JojyfM -_ aIacute tyf ljQLo +yfxiquestn] Jojflos s[lif tyf kzkG5L shf k|jfx ubf

bz nfv kofFDd Psf3 kljfsf bosf] JolQmut hdfgLLsf cfwfdf To eGbf a9L

Jojflos klof]hgf lwtf]df shf k|jfx ug Sg]5g otf] shf k|jfx ubf klof]hgfsf]

DefJotfnfO dVo cfwfsf] iquestkdf lng kg]5

-_ pRr lzIff xfln u]sf ojfnfO k|bfg ulg] lzlIft ojf jf]huf shfsf] nflu DalGwt aIacute

tyf ljQLo +yfn] lgj]bssf] Ssn zlIfs k|df0f kq lwtf] jk fVg]5

-_ ljb]zaf6 kms]sf ojfxnfO pgLxdf x]sf] 1fg cgej rL tyf LkFu DalGwt Jojfo

~rfng ug klof]hgf lwtf]df lnO DalGwt aIacute tyf ljQLo +yfn] jb]lzs f]hufLaf6 kms]sf

ojf klof]hgf shf k|jfx ug]5

-$_ aIacute tyf ljQLo +yfxn] dlxnf pBdzLntf ljsfsf] nflu k|bfg ulg] dlxnf pBdzLntf

shf Psn jf fdlxs hdfgLdf pknAw xg]5

-_ aIacute tyf ljQLo +yfxn] blnt dbfosf] kDkfut Lk k]zfnfO cfwlgsLs0f Pj+ k|j4g

ugsf nflu k|bfg ulg] blnt dbfo Jojfo ljsf shf Psn jf fdlxs hdfgLdf pknAw

xg]5

-^_ dlxnf pBdzLntf ljsfsf nflu k|bfg ulg] shf bz nfv kofFDdsf] Jojflos s[lif tyf

kzkG5L shf blnt dbfonfO k|bfg ulg] shfsf] If0f b]xfo adf]lhd xg]5Mndash

-s_ C0fLn] ~rfng u]sf] pBd

-v_ C0fLsf] shf DaGwL sfuhft

-u_ fdlxs hdfgLsf] xsdf f] DaGwL sfuhft

-amp_ aIacute tyf ljQLo +yfxn] esDk kLl8txiquestsf] lghL cfjf lgdf0f shf fdlxs jf lwtf]

hdfgLdf k|jfx ug]5g

kli6s0f o pkbkmfsf] k|of]hgsf] nflu lwtf] eGgfn] esDk kLl8t lghL cfjf kglgdf0f jf

k|jnLs0f nfeu|fxLn] lghL cfjf lgdf0f shf lnO lgdf0f ug] jf u]sf] 3 tyf lghsf] jf lghsf]

Psf3 kljfsf] bosf] gfddf x]sf] cGoq C0f k|of]hgsf nflu lwtf]df x]sf] f] 3n] rr]sf]

hUuf Demg k5

-_ fdlxs hdfgLdf k|jfx ePsf] shfFu DalGwt dxsf] sg bo sfa aflxsf] kllylt

pTkGg eO pQm dxdf cfa4 lxxg gSg] lylt ePdf lghn] cfgf] lxf afasf] fFjf tyf


Aofh jo+ rQmf ug] jf dxsf afFsL boxn] aIacute tyf ljQLo +yfaf6 lnPsf] shf lgodfgf

rQmf ug] yk k|ltj4tfsf] sfuh uL k]z ug kg]5

-(_ sk8f pBf]unfO k|bfg ulg] shfsf] xsdf lwtf] cfjZos xg]5

-)_ k|fljlws lzIff tyf Jojflos tflnd klifbaf6 dfGotf k|fKt +yfaf6 lng] tflnd cflbsf]

nflu Psf3 kljfsf] bosf] JolQmut hdfgLdf shf pknAw xg]5

-_ pRr k|fljlws tyf Jojflos lzIff shf ljBfyLsf] Psf3 kljfsf bosf] JolQmut

hdfgLdf shf pknAw xg]5

amp= shf If0f DaGwL JojyfM -_ aIacute tyf ljQLo +yfxiquestn] Jojflos s[lif tyf kzkG5L shfsf]

k|rlnt sfgg adf]lhd If0f ug kg]5

-_ Jojflos s[lif tyf kzkG5L shfsf] If0f DaGwdf DalGwt aIacute tyf ljQLo +yfn]

k|rlnt sfgg g]kfn fi6laquo aIacute lgIf]k tyf shf If0f sf]ifsf] lgodg lgb]zgsf] kllw leq xL

ki6 gLlt k|lqmof agfO nfu ug Sg]5

-_ o sfoljlw adf]lhd aIacute tyf ljQLo +yfxn] k|jfx ug] jf u]sf] bz nfv kofF eGbf

a9Lsf] Jojflos s[lif tyf kzkG5L shf afx]s cGo shfsf] xsdf b]xfo adf]lhd shf If0f ug

kg]5M

-s_ o pkbkmf adf]lhdsf shfsf] xsdf Totf] shf lgIf]k tyf shf If0f sf]ifaf6

clgjfo If0f ufpg kg]5 sf]ifn] shf If0f ufpFbf shfsf] k|sf p2]Zo sd tyf

hf]lvdsf] t nufotsf cfwfdf +lIfKt k|lqmof cjnDag ug kg]5 oL shf If0f

ubf DalGwt aIacute tyf ljQLo +yfn] k|ltzt Joxf]g kg]5 afFsL amp k|ltzt zNs

g]kfn fi6laquo aIacutedf x]sf] cgbfg f]wegf vftf dfkmt DjlGwt a+s tyf laQLo +yfnfO

eQmfgL f]wegf ulg]5

-v_ bkmf $ adf]lhdsf] cjlw dfKt ePsf] 5 dlxgf leq C0fLn] shf rQmf gu]df bkmf

adf]lhdsf] sfjfxL k|lqmof kf uL DalGwt aIacute tyf ljQLo +yfn] lgIf]k tyf shf

If0f sf]ifdf bfjL ug]5 oL bfjL xg cfPdf sf]ifn] lgodfgf eQmfgL ug]5

= Jojfosf] aLdf DaGwL JojyfM -_ aIacute tyf ljQLo +yfxiquestn] Jojflos s[lif tyf kzkG5L shf

cGtut Jojflos klof]hgf lwtf] lnO shf k|jfx ubf klof]hgfsf] aLdf ug kg]5

-_ Jojflos s[lif tyf kzkG5L aLdf DaGwdf DalGwt aIacute tyf ljQLo +yfn] k|rlnt

sfgg g]kfn fi6laquo aIacute aLdf ldltsf] lgodg lgb]zgsf] kllw leq xL ki6 gLlt k|lqmof

agfO nfu ug Sg]5


a9Lsf] Jojflos s[lif tyf kzkG5L shf afx]s cGo shfsf] xsdf b]xfo adf]lhd

klof]hgfdivideJojflos aLdf ug kg]5M

-s_ o pkbkmf adf]lhdsf shfFu DalGwt klof]hgfdivideJojfosf] clgjfo aLdf ug kg]5

aLdf sDkgLn] aLdf ufpFbf shfsf] k|sf Jojfosf] k|s[lt p2]Zo sd tyf hf]lvdsf]

t nufotsf cfwfdf +lIfKt k|lqmof cjnDag uL JojfoLFu k|ltzt dfq aLdf

lk|ldod lnO aLdf ug kg]5 afFsL amp k|ltzt aLdf lk|ldod g]kfn fi6laquo aIacutedf x]sf]

cgbfg f]wegf vftfaf6 aLdf ldlt dfkmt DalGwt aLdf sDkgLnfO f]wegf ulg]5

-v_ v08 -s_ adf]lhd aLdf ulPsf] Jojfodf Iflt eO f]sf] Ifltkltsf nflu bfjL kg cfPdf

DalGwt aLdf sDkgLn] +lIfKt k|lqmof cjnDag uL JojfoLnfO Ifltklt pknAw ufpg

kg]5


(= sfjfxLsf nflu lkmfl ug Sg]M -_ C0fLn] bkmf $ adf]lhdsf] cjlw leq shf rQmfgu]df

DalGwt aIacute tyf ljQLo +yfn] o sfoljlwsf] klR5]bndash( df pNn]v eP adf]lhdsf] sfjfxLsf

nflu DalGwt lgsfodf lkmfl ug Sg]5

-_ shf k|jfx ug] aIacute tyf ljQLo +yfn] otf ljwf f]Ssf ug cgf]w u]df

DalGwt lgsfon] Totf C0fLsf] ljwf f]Ssf fVg kg]5

klR5]b $

shfsf nflu of]Uotf Pj+ zt DaGwL Jojyf

)= of]Uotf Pj+ ztM -_ o sfoljlw adf]lhd aIacute tyf ljQLo +yfxn] k|jfx ug] shf k|fKt ug yfoL

n]vf g+ -PAN_ k|df0f kq lnPsf] shf rgf s]Grsaquosf] sfnf]rL Pjd klR5]bndash( cgfsf] sfjfxLdf

gk]sf] g]kfnL gfulsn] b]xfo adf]lhdsf] Gogtd of]Uotf Pj+ zt kf u]sf] xg kg]5Mndash

-s_ Jojflos s[lif tyf kzkG5L shf

-_ JolQmsf] xsdf jif pd] kf ePsf]

-_ bz nfv eGbf sd shfsf] xsdf] Psf3 kljfsf bosf] hdfgL DaGwL

sfuhft

-_ bz nfv kofF eGbf a9Lsf] shfsf] nflu clgjfo kdf +yf Ps sf]8 kofF

eGbf a9Lsf] shfsf] nflu clgjfo kdf sDkgL xgkg]

-$_ +yf jf sDkgLsf] xsdf g]kfnL gfulssf] ztk|ltzt z]o jfldTj x]sf]

-_ pBd +rfng tyf shf pkof]u DaGwL +lIfKt k|tfj

t bz nfv kofF eGbf a9Lsf] shfsf] nflu C0fLsf] ljt[t klof]hgf

k|tfj

-v_ lzlIft ojf jf]huf shfM

-_ sDtLdf gfts tx plQ0f ePsf] $) jif pd] ggf3]sf]

-_ ljb]zL ljZjljBfnoaf6 zlIfs of]Uotf xfln u]sfsf] xsdf g]kfnsf] sg

ljZjljBfnoaf6 dsIftf DaGwdf k|sflzt fjhlgs rLdf lgh cWoog u]sf]

ljZjljBfno dfj]z ePsf]

-_ 3]n tyf fgf pBf]u sfofnodivideldlt Lk ljsf tflnd s]Grsaquo k|fljlws lzIff

tyf Jofjflos tflnd klifb nufotsf sfL lgsfoxaf6 slDtdf amp lbgsf]

pBd jf Jojfo ug] Lk ljsf tflnd clgjfo iquestkdf lnPsf] jf pQm shf

jLs[t ePkl5 Totf] +yfdf Lk ljsf tflnd lnPsf] k|df0f k]z u]sf]

t Jojfo+u DalGwt k|fljlws ljifodf gfts tx ptL0f uL Jojfo

~rfng ug] JolQmsf] xsdf tflnd clgjfo xg] 5g

-$_ pBd +rfng tyf shf pkof]u DaGwL +lIfKt k|tfj

-u_ jb]lzs f]hufLaf6 kms]sf ojf klof]hgf shfM

-_ gtd jLs[lt k|fKt uL jf guL sg klg b]zdf sDtLdf ^ dlxgf sfd uL jb]z

kms]sf]

t sg klg b]zsf] yfoL af]afsf] jLs[lt k|fKt -PRGreen Card Holder_

JolQmnfO otf] shf k|bfg ulg] 5g


-3_ dlxnf pBdzLntf shfM

-_ jif pd] kf ePsf] dlxnf jf dxsf] xsdf kms kljfsf sDtLdf kfFr hgf

jif pd] kf ePsf dlxnf


-_ dxsf] xsdf fdlxs hdfgL DaGwL sfuhft


-ordf_ blnt dbfo Jojfo ljsf shfM

-_ blnt hftndashhflt leqsf] jif pd] kf ePsf] jf dxsf] xsdf pQm hftndashhflt

leqsf kms kljfsf sDtLdf kfFr hgf jif pd] kf ePsf]



-r_ pRr k|fljlws tyf Jojflos lzIff shfM

-_ dfWolds lzIff jf f] x plQ0f uL jif pd] ggf3]sf]

-_ cflys kdf ljkGg LdfGts[t dbfo jf nlIft jusf] ljBfyL

-_ jb]zsf] sg sn]h jf ljZjljBfnodf cWoog ulx]sf] jf ug]

-5_ esDk kLl8txiquestsf] lghL cfjf lgdf0f shfM

-_ g]kfn sfn] lghL cfjf cgbfg lbP afx]s ciquest +yfut cgbfg gkfPsf]

-_ fli6laquoo kglgdf0f k|flws0fFu lghL cfjf lgdf0f ug Demftf uL cflys

cefjsf sf0f xfnDd cfjf lgdf0f sfo ziquest ug gs]sf esDk kLl8t

-_ C0fL jf lghsf] kljfsf] gfddf sg klg yfgdf ag of]Uo 3 gePsf]

-h_ sk8f pBf]unfO lbOg] shfM

_ Aofh cgbfg lng rfxg] sk8f pBf]un] cfkmgf] kl5Nnf] C0fsf] Dk0f ljj0f DalGwt

a+saf6 k|dfl0ft ufO k]z ug kg]5

_sk8f pBf]un] ocl3 lnPsf C0fsf xsdf ldlt )ampdivide)$divide) ut] sfod x]sf jf f]

ldlt kZrft lnPsf] C0f sddf ldlt )ampdivide)divide$ ut] b]lv k|ltzt laGbsf bn]

Aofh cgbfg k|bfg ulg]5

_ otf] Aofh cgbfg lbFbf Jojfosf] ~rfng cjyf U0f eP kgM ~rfngdf cfpg Sg]

cjyf Jojflos of]hgf d]tsf cfwfdf shf lbg] a+saf6 DefJotfsf] lkmfl

ufpg kg]5

$_ goFf C0fsf] xsdf pBf]usf] cfjZostf x]L al9df sf]8 Ddsf] C0fdf dfq otf]

cgbfg pknAw ufOg]5 t otf] C0f sd pBf]u ~rfng sfosf] nflu g pkof]u ug

kg]5 oL pkof]u u]sf] gkfOPdf sfL afFsL x cn pk ulg]5 ToL cn

pk ug kg] fFjf sddf k|ltzt Aofh d]t cn ulg]5

_ C0f sdsf] k|df0fLs0fsf] nflu DalGwt cfGtls fhj sfofnoaf6 ePsf] lkmfl

lxt a+s tyf ljQLo +yfn] g]kfn fi6laquo a+sFu f]wegf dfu u]kl5 pQm a+sdf x]sf]

f]wegf vftfaf6 DalGwt a+s tyf ljQLo +yfnfO f]wegf sd pknAw ufOg]5

^_ otf] cgbfg k|fKt ugsf nflu pBf]usf] jfldTj g]kfnL gfulsdf x]sf] xg kg]5

amp_ otf] cgbfg k|fKt ugsf] nflu pBf]u dNo clej[l4 sdf btf ePsf] xg kg]5 fy

pBf]un] Aofh cgbfg bfaL u]sf] cl3Nnf] cflys jifsf] cfo ljj0f divides rQmf k|df0fkq

k]z u]sf] xg kg]5

-em_ k|fljlws lzIff tyf Jojflos tflnd klifbaf6 dfGotf k|fKt +yfaf6 lng] tflnd DaGwL

shf M

_ k|fljlws lzIff tyf Jojflos tflnd klifbaf6 dfGotf k|fKt +yfdf egf ePsf] sfuhft

_ tflnd lng rfx]sf] ljifo vNg] sfuhftdividelgj]bg

_ g]kfnL gfuls xgkg]


-_ a+s tyf laQLo +yfxiquestn] o sfoljlw adf]lhd shf k|jfx ubf esDk kLl8t af9L kLl8t

tyf ljkb k|efljt gfulsxiquestnfO klxnf] k|fyldstf lbgkg]5

-_ a+s tyf laQLo +yfxiquestn] o sfoljlw adf]lhd esDk kLl8txiquestsf] lghL cfjf lgdf0f shf

k|jfx ubf fli6laquoo kglgdf0f k|flws0fn] cfjf lgdf0f DkGg ug )ampamp d+l dfGtDd shf

lnO Sg kg]5

-$_ o sfoljlw adf]lhd k|bfg ulg] xlnotk0f shfsf nflu Aofh cgbfg k|fKt ug u|fXo

lgj]bsnfO sg Ps k|sfsf] shf dfq pknAw xg]5

-_ o sfoljlw adf]lhd shf lng] lgj]bsn] g]kfn sfn] Aofh cgbfg pknAw k|bfg ug]

k|s[ltsf cGo sg klg shf lnPsf] xg xbg t of] bkmf esDk kLl8txsf] lghL cfjf

lgdf0f shfsf] xsdf nfu xg] 5g

klR5]b

shfsf nflu cfjZos sfuhft jM3f]if0ff tyf shf lg0fo DaGwL Jojyf

= cfjZos sfuhft jM3f]if0ffM o sfoljlw adf]lhd aIacute tyf ljQLo +yfn] k|jfx ug] shf k|fKt

ug b]xfo adf]lhdsf sfuhft k]z jM3f]if0ff ug kg]5Mndash

-s_ DalGwt aIacute tyf ljQLo +yfsf] ljlwjt kdf elPsf] shf cfj]bg kmffd

-v_ k|rlnt sfgg adf]lhd btf ePsf] Jojfo tyf yfoL n]vf g+ -PAN_ k|df0fkqsf] k|ltlnlk

t esDk kLl8txsf] lghL cfjf lgdf0f shfsf] nflu yfoL n]vf g+= -PAN_ cfjZos kg]

5g

-u_ gfulstf k|df0f kqsf] k|ltlnlk

-3_ pBd +rfng tyf shf pkof]u DaGwL +lIfKt k|tfj dlxnf pBdzLntf shf afx]s bz

nfv kFof eGbf a9Lsf] shfsf] xsdf ljt[t klof]hgf k|tfj

-ordf_ shf rgf s]Grsaquosf] sfnf]rLdf gk]sf] jM3f]if0ff

-r_ fdlxs hdfgLsf] xsdf fdlxs hdfgL DaGwL sfuhft

-5_ lzlIft ojf jf]huf shfsf] xsdf zlIfs k|df0f kqsf] Ssn k|lt bkmf )-_ sf] v08

-v_-_ adf]lhd Lk ljsf tflnd lnPsf] k|df0fkqsf] k|ltlnlk

-h_ jb]lzs f]hufLaf6 kms]sf ojf klof]hgf shfsf] xsdf fxbfgL k|j]zf1fsf] k|ltlnlk tyf

gtd jLs[lt k|fKt ePsf] b]zaf6 kms]sfsf] xsdf f]sf] k|ltlnlk lgj]bs ljb]zdf uO

sDtLdf ^ dlxgf sfd ul kmlsPsf] sg klg b]zsf] yfoL af]afsf] jLs[lt k|fKt

(PRGreen Card Holder) JolQm gePsf] jM3f]if0ff

-em_ pRr k|fljlws tyf Jojflos lzIff shfsf] xsdf cflys kdf ljkGg LdfGts[t

dbfo jf nlIft jusf] ljBfyL ePsf] lkmfl cWoog ug] zlIfs +yfdividek|lti7fgdf

egf ePsf] jf xg of]Uo x]sf] vNg] sfuhftsf] k|ltlnlk

-`_ esDk kLl8txiquestsf] lghL cfjf lgdf0f shfsf nflu fli6laquoo kglgdf0f k|flws0fFu Demftf

uL cflys cefjsf sf0f xfnDd cfjf lgdf0f sfo ziquest ug gs]sf lgdf0f sfo

DkGg ug gs]sf esDk kLl8tsf] sfuhftsf] k|ltlnlk lwtf]sf] xsdf f] DaGwL

sfuhft

= shf lg0fo DaGwL JojyfM -_ o sfoljlw adf]lhd cgbfg lng rfxg] JolQmn] cfjZos kg]

Dk0f sfuhft lxt DalGwt aIacute tyf ljQLo +yfdf lgj]bg lbg kg]5

-_ pkbkmf -_ adf]lhd lgj]bg k|fKt xg cfPdf cfjZos Dk0f sfuhft lxt shf cfj]bg k|fKt

ePsf] ldltn] PSsfO sfo lbgleqdf DalGwt aIacute tyf ljQLo +yfn] shf jLs[t xg] jf gxg]

DaGwL lg0fo uL Sg kg]5

-_ shf k|jfx ug glsg] ePdf ki6 cfwf sf0f lxt DalGwt lgj]bsnfO lnlvt hfgsfL

lbg kg]5


klR5]b ^

Aofh aLdf lk|ldod If0f zNs cgbfg zt tyf ljt0f k|lqmof DaGwL Jojyf

= cgbfg ljwf tyf zt DaGwL JojyfM -_ o sfoljlw adf]lhdsf nlIft C0fLnfO aIacute tyf ljQLo

+yfxn] k|jfx ug] shfsf] xsdf g]kfn sfaf6 b]xfo adf]lhdsf] cgbfg ljwf pknAw xg]5Mndash

-s_ a+s tyf laQLo +yfn] lbg] shfdf lgwf0f u]sf] Aofh b dWo] k|ltzt Aofhb

cgbfg ljwf pknAw xg]5 dlxnf pBdzLntf shfsf] xsdf of] cgbfg ^

k|ltzt pknAw xg]5 t kfFr sf]8 kofF eGbf a9Lsf] Jojflos s[lif tyf

kzkG5L shfdf k|ltzt dfq Aofhb cgbfg pknAw ufOg]5

-v_ shf If0f zNs cgbfgdf bz nfv kofF eGbf a9L Jojflos s[lif tyf kzkG5L

shf afx]s cGo shfxiquestsf] a+s tyf laQLo +yfxiquestn] lgIf]k tyf shf If0f

sf]if dfkmt If0f ufpFbf nfUg] amp k|ltzt cgbfg pknAw xg]5

-u_ aLdf lk|ldod cgbfg bz nfv kofF eGbf a9Lsf] Jojflos s[lif tyf kzkG5L

shf afx]s cGo shf lnO ulg] Jojfosf] aLdf lk|ldoddf amp k|ltzt cgbfg

pknAw xg]5

-_ pkbkmf -_ adf]lhdsf] Aofh cgbfg ljwf of] sfoljlw nfu ePkl5 shf lng] C0fLnfO dfq

pknAw xg]5 Jojflos s[lif tyf kzkG5L shfsf] xsdf Jojflos s[lif tyf kzkG5L shfdf

k|bfg ulg] Aofh cgbfg DaGwL sfoljlw )amp adf]lhd k|jflxt shfdf d]t of] ljwf

pknAw ufOg]5

-_ C0fLn] kfpg] Aofh cgbfg ljwf afx]s cGo Dk0f Aofh sd If0f zNs aLdf lk|ldod

DalGwt aIacute tyf ljQLo +yf lgIf]k tyf shf If0f sf]if DalGwt aLdf sDkgLnfO

eQmfgL u]kl5 dfq Aofh cgbfg ljwfsf nflu of]Uo dflgg]5

-$_ hg p2]Zosf] nflu shf lnPsf] xf] f]xL p2]Zosf nflu dfq shf pkof]u ug kg]5

-_ DalGwt aIacute tyf ljQLo +yfn] cgudg ubf shf bkof]u ePsf] gkfOPdf Aofh cgbfg ljwf

pknAw gufOg] Aofh cgbfg ljwf lnO s]sf] eP DalGwt C0fLaf6 cn pk ulg]5

$= cgbfg sdsf] ljt0f k|lqmofM -_ o sfoljlw adf]lhd cgbfg jiquestk k|bfg ulg] Aofh shf


aIacuteaf6 ~rfng xg] uL a+lsordf sfofnodf cgbfg f]wegf gfdsf] vftf vf]Ng]5

-_ pkbkmf -_ adf]lhdsf] vftfdf g]kfn sf cy dGqfnon] Ps ca kofF cu|Ld hDdf ug]5

pQm sdn] cku xg] ePdf s]GrsaquoLo dGjo tyf cgudg ldltsf] lkmfldf g]kfn sf

cy dGqfnon] yk sd pknAw ufpg]5

-_ aIacute tyf ljQLo +yfxiquestn] o sfoljlw adf]lhd k|jfx u]sf] shfsf] Aofh cgbfg k|fKt ug shf

pkof]usf] cfwfdf C0fLn] lgodfgf eQmfgL ugkg] shf sd eQmfgL u]sf] k|df0f lxt

qdfls kdf g]kfn fi6laquo aIacuten] tf]s]sf] 9fFrfdf pQm aIacutedf lgj]bg lbg kg]5

-$_ aLdf sDkgLxiquestn] o sfoljlw adf]lhd k|jfx ulPsf] shfFu DalGwt Jojflos aLdf lk|ldod

jfktsf] sd cgbfgsf nflu sfuhft lxt qdfls kdf aLdf ldltn] tf]s]sf] 9fFrfdf pQm

ldltdf lgj]bg lbg kg]5 aLdf ldltn] oL k|fKt lgj]bgsf] cfjZos 5fgjLg uL g]kfn

fi6laquo aIacutedf f]wegf dfu ug kg]5

-_ lgIf]k tyf shf If0f sf]ifn] o sfoljlw adf]lhd k|jfx ulPsf] shfsf] If0f lglZrt uL

shf If0f zNs jfktsf] sd cgbfgsf nflu sfuhft lxt qdfls iquestkdf g]kfn fi6laquo aIacutedf

f]wegf dfu ug kg]5

-^_ pkbkmf -_ -$_ -_ adf]lhd k|fKt lgj]bg tyf dfusf cfwfdf g]kfn fi6laquo aIacuten] DalGwt aIacute

tyf ljQLo +yf lgIf]k tyf shf If0f sf]if aLdf ldltnfO Aofh If0f zNs aLdf

lk|ldod jfkt cgbfg sdsf] f]wegf cgbfg f]wegf vftfaf6 g]kfn fi6laquo aIacutesf] sfofnoxiquestdf


x]sf vftf dfkmt jf DalGwt aIacute tyf ljQLo +yf lgIf]k tyf shf If0f sf]if aLdf

ldltsf] dfu cgiquestksf] aIacute vftf dfkmt f]wegf lbg kg]5

-amp_ aLdf ldltn] pkbkmf -^_ adf]lhd k|fKt sd DalGwt aLdf sDkgLsf] dfu cgiquestksf] aIacute vftf

dfkmt f]wegf lbg kg]5

klR5]b amp

xlnotk0f shf k|jfx tyf Aofh cgbfg ljt0fFu DalGwt lgsfoxsf] sfd stJo clwsf

= aIacute tyf ljQLo +yfsf] sfd stJo clwsfM o sfoljlwsf] sfofGjog ugsf nflu DalGwt aIacute

tyf ljQLo +yfsf] sfd stJo clwsf b]xfo adf]lhd xg]5ndash

-s_ lgj]bsn] o sfoljlw adf]lhd shfsf] nflu lgj]bg lbPdf DalGwt a+Iacute tyf ljQLo +yfn]

shfsf] k|sf p2]Zo dfu sd hf]lvdsf] t If0f aLdf nufot klof]hgfsf] DefJotf

tyf shfsf] bkof]u xg] cfwfdf shf k|jfx ug] shf k|jfx ug glsg] ePdf ki6 cfwf

sf0f lxt DalGwt lgj]bsnfO lnlvt hfgsfL lbg]

-v_ shfdf Aofh cgbfg sd k|fKt ugsf nflu g]kfn fi6laquo aIacuten] tf]s]sf] 9fFrfdf C0fLn] cgbfg

kfpg] Aofh sd afx]s ciquest Aofh sd cn u]sf] k|df0flxt g]kfn fi6laquo aIacuteFu f]wegf

dfu ug]

-u_ v08 -s_ adf]lhd Aofh cgbfg k|fKt xg] uL k|bfg ulPsf] shfsf] qdfls ljj0f g]kfn

fi6laquo aIacuten] tf]s]sf] 9fFrfdf lbgleq g]kfn fi6laquo aIacutenfO pknAw ufpg]

-3_ shfsf] k|sf p2]Zo nufgL sd hf]lvdsf] t Pj+ cfjZostfgf bkof]lutf lgLIf0f uL

f]sf] clen]v cBfjlws uL fVg]

^= aLdf sDkgLsf] sfd stJo clwsfM o sfoljlwsf] sfofGjog ug] lnlnfdf DalGwt aLdf

sDkgLsf] sfd stJo clwsf b]xfo adf]lhd xg]5ndash

-s_ o sfoljlw adf]lhd k|jfx xg] jf ePsf] bz nfv kofF eGbf a9Lsf] Jojflos s[lif tyf

kzkG5L shf afx]s cGo shfsf] xsdf Jojflos aLdfsf nflu lgj]bg k|fKt ePdf

Jojfosf] k|s[lt shfsf] k|sf p2]Zo sd tyf hf]lvdsf] t nufotsf cfwfdf

+lIfKt k|lqmof cjnDag ul JojfoLFu k|ltzt dfq aLdf lk|ldod lnO aLdf ug]

-v_ g]kfn sfn] pknAw ufpg] amp k|ltzt aLdf lk|ldod jfktsf] sd cgbfg jk k|fKt

ugsf nflu aLdf ldltFu f]wegf dfu ug]

-u_ o sfoljlw adf]lhd aLdf ulPsf] Jojfodf Iflt eO f]sf] Ifltkltsf nflu bfjL kg

cfPdf +lIfKt k|lqmof cjnDag uL JojfoLnfO Ifltklt pknAw ufpg]

amp= lgIf]k tyf shf If0f sf]ifsf] sfd stJo clwsfM o sfoljlwsf] sfofGjog ugsf nflu

lgIf]k tyf shf If0f sf]ifsf] sfd stJo clwsf b]xfo adf]lhd xg]5ndash


kzkG5L shf afx]s cGo shfsf] If0fsf nflu lgj]bg k|fKt ePdf shfsf] k|sf p2]Zo

sd tyf hf]lvdsf] t nufotsf cfwfdf +lIfKt k|lqmof cjnDag uL DalGwt aIacute

tyf ljQLo +yfFu k|ltzt dfq If0f zNs lnO If0f ug]

-v_ g]kfn sfn] pknAw ufpg] amp k|ltzt If0f zNs jfktsf] sd cgbfg jk k|fKt

ug g]kfn fi6laquo aIacuteFu f]wegf dfu ug]

-u_ o sfoljlw adf]lhd k|jfx ePsf] shf bkmf $ adf]lhdsf] cjlw dfKt ePsf] 5 dlxgf

leq C0fLn] rQmf gu]df bkmf adf]lhdsf] sfjfxL k|lqmof kf uL DalGwt aIacute tyf

ljQLo +yfn] sf]ifdf bfjL u]df lgodfgf eQmfgL ug]

-3_ o sfoljlw adf]lhd k|jfx ePsf] shfsf] If0f zNs tyf If0f bfjL eQmfgLsf]

cBfjlws clen]v fvL f]sf] ljj0f s]GrsaquoLo dGjo tyf cgudg ldltdf k7fpg]


= aLdf ldltsf] sfd stJo clwsfM o sfoljlwsf] sfofGjog ugsf nflu aLdf ldltsf] sfd

stJo clwsf b]xfo adf]lhd xg]5ndash

-s_ DalGwt aLdf sDkgLn] o sfoljlw adf]lhd k|jfx xg] jf ePsf] bz nfv kofF eGbf

a9Lsf] Jojflos s[lif tyf kzkG5L shf afx]s cGo shfsf] Jojflos aLdf u] jfktsf]

aLdf lk|ldod dfu u]df g]kfn fi6laquo aIacutedf x]sf] cgbfg f]wegf vftfaf6 lgsff lnO

DalGwt aLdf sDkgLnfO f]wegf sd pknAw ufpg]

-v_ v08 -s_ adf]lhd aIacute tyf ljQLo +yfnfO f]wegf pknAw ufOPsf] sdsf] qdfls

ljj0f s]GrsaquoLo dGjo tyf cgudg ldltnfO pknAw ufpg]

-u_ aLdf ulPsf] Jojfodf Iflt eO f]sf] Ifltkltsf nflu bfjL k|fKt ePdf DalGwt aLdf

sDkgL dfkmt +lIfKt k|lqmof cjnDag uL JojfoLnfO Ifltklt pknAw ufpg cfjZos

Jojyf ldnfpg]

-3_ o sfoljlwsf] sfofGjog ugsf nflu DalGwt aLdf sDkgLxsf] cfjZos lgodg

cgudg lgLIf0f tyf klj]If0f ug]

(= g]kfn fi6laquo aIacutesf] sfd stJo clwsfM o sfoljlwsf] sfofGjog ug] Gbedf g]kfn fi6laquo aIacutesf]

sfd stAo clwsf b]xfo adf]lhd xg]5ndash

-s_ aIacute tyf ljQLo +yf aLdf ldlt lgIf]k tyf shf If0f sf]ifaf6 shfdf k|bfg ulg]

cgbfg sd dfu eO cfPdf cgbfg f]wegf vftfaf6 lgodfgf f]wegf sd pknAw

ufpg]

-v_ of] sfoljlw adf]lhd If]qut tyf laifout shf tyf Aofh cgbfgsf] ljj0f cy

dGqfnonfO qdfls iquestkdf pknAw ufpg]

-u_ of] sfoljlwsf] k|efjsfL iquestkn] sfofGjog ugsf nflu DalGwt aIacute tyf ljQLo +yfsf]

cfjZos cgudg lgodg lgLIf0f tyf klj]If0f ug]

-3_ shf bkof]u ePsf] gkfOPdf g]kfn fi6laquo aIacute P]g ) adf]lhd sfjfxL uL cgbfg

jfktsf] sd aIacute tyf ljQLo +yfnfO eQmfgL f]wegf glbg]

klR5]b amp s

s]lGb|o lgb]zg ldlt

(s= s]lGb|o lgb]zg ldltsf] u7gM -_ o sfoljlwsf] sfofGjogsf DaGwdf xhLs0f dGjo

cgudg Pjd lgb]zg lbg b]xfo adf]lhd s]lGb|o lgb]zg ldlt xg] 5

-s_ lrj cy dGqfno +of]hs

-v_ 8]k6L ueg -g]kfn fi6laquo aIacuten] tf]s]sf] _ bo

-u_ xndashlrj s[lif tyf kzk+5L ljsf dGqfno bo

-3_ cWoIf aLdf ldlt bo

-ordf_ k|dv sfosfL clws[t lgIf]k tyf shf If0f sf]if bo

-r_ xndashlrj cy dGqfno -DalGwt dxfzfvf bo lrj

-_ ldltn] 5nkmn tyf lg0fosf nflu ljifojtsf cfwfdf ljifo lj1nfO a7sdf cfdlGqt ug

Sg]5

-_ ldltsf] a7s eQf tyf vfhf vr cy dGqfnoaf6 k|sflzt sfo ~rfng lgb]lzsf adf]lhd

xg]5

-$_ ldltsf] a7s cfjZostfcgf ag]5 cfkmgf] sfoljlw cfkm to ug]5

(v= s]lGb|o lgb]zg ldltsf] sfd stJo clwsfM s]GrsaquoLo lgb]zg ldltsf] sfd stJo clwsf b]xfo

adf]lhd xg]5M

-s_ o sfoljlwsf] sfofGjogsf nflu g]kfn sfsf cGt lgsfo aLr dGjo ug]


-v_ o sfoljlw sfofGjog ubf b]vfkg] afwf kmsfpg sfoljlwsf] JofVof uL s]lGb|o dGjo tyf

cgudg ldltnfO lgb]zg lbg]

-u_ sfoljlwdf ePsf Jojyfx kldfhg ug k]df cy dGqfno dIf lkmfl ug]

-3_ o sfoljlwsf] sfofGjogsf] cjyfsf] af]df cgudg ug] jf ug lgb]zg lbg]

klR5]b

dGjo tyf cgudg ldlt

)= s]GrsaquoLo dGjo tyf cgudg ldltsf] u7gM -_ o sfoljlwsf]] sfofGjog ugsf nflu s]GrsaquoLotdf

dGjo tyf cgudg ug b]xfo adf]lhdsf] s]GrsaquoLo dGjo tyf cgudg ldlt xg]5ndash

-s_ 8]k6L ueg g]kfn fi6laquo aIacute +of]hs

-aIacute tyf ljQLo +yf lgodg ljefu x]g]_

-v_ sfosfL lgb]zs g]kfn fi6laquo aIacute bo

-aIacute tyf ljQLo +yf lgodg ljefu_

-u_ xndashlrj cy dGqfno bo

-ljQLo If]q Jojyfkg tyf +yfg dGjo dxfzfvf_

-3_ k|dv sfosfL clws[t lgIf]k tyf shf If0f sf]if bo

-ordf_ sfosfL lgb]zs aLdf ldlt bo

-r_ cWoIf g]kfn aIacute Pzf]lPg bo

-5_ lgb]zs g]kfn fi6laquo aIacute bo lrj


-_ ldltn] 5nkmn Pj+ lg0fosf nflu k|tfj ePsf ljifojtxsf] cfwfdf g]kfn sfsf

kbflwsfL a9Ldf bOhgf ljifondashlj1nfO a7sdf cfdlGqt ug Sg]5

-_ ldltsf] lrjfno g]kfn fi6laquo aIacute aIacute tyf ljQLo +yf lgodg ljefudf xg]5 lrjfnon]

ldltn] tf]s]sf sfoxiquest ug]5

-$_ ldltsf] a7s cfjZostfgf ag]5

= s]GrsaquoLo dGjo tyf cgudg ldltsf] sfd stJo clwsfM s]GrsaquoLo dGjo tyf cgudg ldltsf]

sfd stJo clwsf b]xfo adf]lhd xg]5M

-s_ o sfoljlwsf]] sfofGjog ugsf nflu cfjZos dGjo tyf cgudg ug]

-v_ shf k|jfx ug] DalGwt aIacute tyf ljQLo +yfsf] lgLIf0f ug] ufpg]

-u_ o sfoljlwsf]] sfofGjogdf sg afwf c8sfp pTkGg ePdf afwf c8sfp kmsfpg

lkmfl ug]

-3_ sfoljlw tyf cgrLsf] JofVof ug] tyf

-ordf_ sfoljlwdf ePsf Jojyfxiquestdf x]km] ug k]df kgfjnf]sgsf nflu g]kfn sf cy

dGqfno dIf lkmfl ug]

-r_ s]lGb|o lgb]zg ldltn] lbPsf lgb]zgx sfofGjog ug] ufpg]

klR5]b (

sfjfxL DaGwL Jojyf

= shf rQmf gu]df xg] sfjfxLM -_ C0fLn] bkmf $ adf]lhd shf rQmf gu]df DalGwt aIacute tyf

ljQLo +yfn] b]xfo adf]lhdsf] sfjfxLsf nflu DalGwt lgsfodf lkmfl ug Sg]5Mndash

-s_ C0fLnfO shf rgf s]Grsaquosf] sfnf]rLdf fVg

-v_ C0fLsf] fxbfgL f]Ssf fVg

-u_ C0fLsf] gfddf x]sf] sg rn crn Dklt laqmL ug aGb]h nufpgsf nflu DalGwt

lgsfodf n]vL k7fpg

-3_ C0fLsf] aIacute tyf ljQLo +yfxdf x]sf] vftf f]Ssf ug


-ordf_ g]kfn sfaf6 pknAw ufpg] fdflhs Iff eQf nufotsf cGo gfuls ljwfaf6

jl~rt ug

-_ shf k|jfx ug] aIacute tyf ljQLo +yfn] otf ljwf f]Ssf ug cgf]w u]df DalGwt lgsfon]

Totf C0fLsf] ljwf f]Ssf fVg kg]5

klR5]b )

ljljw

= shf juLs0f tyf hf]lvd DaGwL cGo JojyfM -_ o sfoljlw adf]lhd cgbfg k|fKtug]

shfxiquestsf] juLs0f g]kfn fi6laquo aIacuten] aIacute tyf ljQLo +yfnfO hfL u]sf] PsLs[t lgb]zg adf]lhd

xg]5

-_ o sfoljlwdf pNn]v ulPsf ljifo afx]s cGo ljifodf k|rlnt sfgg g]kfn fi6laquo aIacute aLdf

ldlt tyf lgIf]k tyf shf If0f sf]ifsf] lgodg lgb]zgsf] kllw leq xL otf] shfsf]

nufgL cgudg If0f aLdf tyf cnL DaGwdf DalGwt aIacute tyf ljQLo +yf Pj+ aLdsn]


-_ o sfoljlw adf]lhd k|jfx xg] jf ePsf] bz nfv kofF eGbf dflysf] Jojflos s[lif tyf

kzkG5L shf afx]s cGo shfnfO g]kfn fi6laquo aIacuteaf6 ljkGg ju shf cGtut u0fgf ug] Jojyf

ldnfOg]5

-$_ fdlxs hdfgLdf dfq k|jfx ePsf] shfsf] xsdf cltlQm hf]lvd Jojyf ug kg] 5g

-_ C0fLn] fFjf Aofh lgoldt u]sf] cjyfdf DalGwt aIacute tyf ljQLo +yfn] g]kfn sfaf6

kfpg kg] Aofh cgbfg sd d]t f]xL cjlwsf] Aofh cfDbfgLdf u0fgf ug Sg]5

-^_ g]kfn sfaf6 kfpgkg] Aofh cgbfg jfktsf] otf] sdnfO kFhL sf]if cgkft u0fgf

k|of]hgsf nflu sf dflysf] bfjL x zGo k|ltzt hf]lvd ef k|bfg ug Sg]5

$= ugff] DaGwL JojyfM o sfoljlwsf] sfofGjogsf Gbedf DalGwt aIacute tyf ljQLo +yf

aLdf sDkgL nufot oFu DalGwt lgsfoxn] shf k|jfx gu]sf] C0fLn] ]jf ljwf gkfPsf] tyf

C0fsf] bkof]u gePsf] nufotsf oFu DalGwt ugff] Gg] tyf f]sf cfwfdf cfjZos sfd

sfjfxL cufl8 a9fpg] sfo s]GrsaquoLo dGjo tyf cgudg ldltsf] lrjfnon] ug]5

= k|rlnt sfgg adf]lhd xg]M o sfoljlwdf pNn]v ePsf sfxsf] xsdf o adf]lhd cGo

sfxsf] xsdf k|rlnt Jojyf adf]lhd xg]5

^= kmffd tyf 9fFrf DaGwL JojyfM o sfoljlw adf]lhd xlnotk0f shf tyf Aofh cgbfg k|bfg

ubf k|of]u xg] cGo nLs[t kmffd tyf 9fFrf g]kfn fi6laquo aIacuteFusf] dGjodf DalGwt aIacute tyf

ljQLo +yfn] tf]s] adf]lhd xg]5

amp= +zf]wg tyf x]km]M -_ cy dGqfnosf] lkmfldf g]kfn sfn] o sfoljlwdf cfjZostfgf

+zf]wg Pj+ x]km] ug Sg]5

-_ o sfoljlwsf cgrL s]GrsaquoLo dGjo tyf cgudg ldltsf] lkmfldf cy

dGqfnon] +zf]wg Pj+ x]km] ug Sg]5

= vf]hL tyf arfpmM -_ g]kfn sf cy dGqfnoaf6 hfL ulPsf] aeligJojflos s[lif tyf kzkG5L

shfdf k|bfg ulg] Aofh cgbfg DaGwL sfoljlw )ampaelig aeligesDk kLl8txsf] 3 lgdf0fsf nflu

fdlxs jf lwtf] hdfgLdf lgAofhL C0f pknAw ufpg] sfoljlw )amp$aelig vf]h ulPsf] 5

-_ pkbkmf -_ adf]lhd vf]h ulPsf sfoljlw adf]lhd eP u]sf sfd sfjfxL

o sfoljlw adf]lhd eP u]sf] dflgg]5


cgrL

-bkmf Fu DalGwt_

-s_ Jojflos s[lif tyf kzkG5L shfM

= tsfL pTkfbg k|zf]wg e08f0f tyf laqmL ljt0f

= aLp lahg pTkfbg k|zf]wg e08f0f tyf laqmL ljt0f

= jghGo Jojfo kik Jojfo tyf jfujfgL

$= kzkG5Lkfng

= cli6laquor 6sL xfFkfng f]sf] df Pj+ c08fsf] e08f0f k|zf]wg tyf laqmL ljt0f

^= kmnkmn pTkfbg pTkflbt kmnkmnsf] k|zf]wg e08f0f laqmL ljt0f

amp= bUw pTkfbg k|zf]wg laqmL ljt0f

= dTokfng pTkflbt df5fsf] e08f0f tyf laqmL ljt0f

(= Rofp pTkfbg k|zf]wg e08f0f tyf laqmL ljt0f

)= kzjwzfnf dfhGo pTkfbg f]sf] e08f0f k|zf]wg tyf laqmL ljt0f

= hl8j6L pTkfbg k|zf]wg e08f0f tyf laqmL ljt0f

= pv skmL lrof cnrL cbjf a]f htg odvL cNnf] nf]Qmf v]tL tyf logLxsf]

e08f0f k|zf]wg laqmL ljt0f

= dfL kfng Jojfo

$= hf kmfk lnfdsf] pTkfbg k|zf]wg laqmL ljt0f

= k|fordfufls tyf hljs dn

^= kzkG5LhGo bfgf pBf]u

amp= skf pmg ]d v]tLdividepTkfbg k|zf]wg laqmL ljt0f

= e]8f RofEuml|f rfL nufotaf6 pmgsf] pTkfbg k|zf]wg laqmL ljt0f

(= g]kfn sfn] do dodf yk u]sf cGo s[lif tyf kzkG5LhGo Jojfoxiquest

)= s[lif cfhf pks0f jf +oGqsf] pTkfbg vlb tyf lalqm ljt0f

= s[lif rg pBf]u

t dfly pNn]v ePadf]lhdsf Jojflos sfox ~rfng ubf lalqm ljt0fdfq ug] JojfonfO

Aofh cgbfg k|bfg ulg] 5g pQm pBf]u Jojfox pTkfbg b]lv k|zf]wg Ddsf] sfodf +nUg

ePsf] xg kg]5

-v_ lzlIft ojf jf]huf shf -u_ jb]lzs f]hufLaf6 kms]sf ojf klof]hgf shf -3_ dlxnf

pBdzLntf shfM

b]xfosf Jojfo tyf pBdxiquestsf] nflu k|jfx xg]5

-_ s[lif Jojfo -pTkfbg k|zf]wg e08f0f tyf laqmL ljt0f_

-s_ vfBfGg gub] afnL tsfL kmnkmn tyf hl8j6LM

wfg uxF ds sf]bf] hf tf]L o s]fp rgf e6df cflb

lrof cn+rL 7f] kfL gljn skf cNnf] cld|f] aflaof] pv a cbjf a]f

odvL dLr htf dnf cflb

ng Kofh cfn sfpnL aGbf kjn slnf] e06f rD kfn+uf] fof] a|f]sfpnL

uf]ne]+8f Rofp af]8L ldL kmL ufh dnf vf]fgL lk+8fn Os wlgofF tn

l3f+nf cflb

cfFk Gtnf ofp cgf bfld cDaf sfutL lgajf ef]u6] HofdL nKL lnrL s6x

eOFs6x cEuml xnjfa]b d]jf s]f vkfgL jo tLjo cdnf ljleGg lsldsf kmn

v]tL -l6osNr aLp tyf a]gf pTkfbg d]t_ cflb


g]kfn sfsf] DalGwt lgsfo jf hl8a6L pTkfbg jf k|zf]wg sDkgLn] tf]s]sf a

lsldsf hl8a6L pTkfbg -k|rlnt sfggn] aGb]h nufPsf afx]s_ cflb

-v_ kzkG5LkfngM

ufO uf] e+L fFuf] aEuml Fu vfof] rfL ofs gfs e]8f afv|f ydf vL jfR5fndash

afR5L kf8fndashkf8L 3f]8f uwf vRr cflys pkfhgsf nflu kflng] cGo kzx

svf xfF k]jf nfsf6 asectf+O cflys pkfhg ugsf nflu kflng] cGo kGIfLx

Jojfloskn] ulPsf] dTokfng dfLkfng ]zd lsf kfng cflb

-u_ l+rfO tyf l+rfO pks0fM

s[lif pTkfbg j[l4 ug 3fp kofpg] uL s[ifsxn] PSn jf fdlxskdf lgdf0f ug] snf]

gx gn xft]gn SoflK6e h]g]6 lk|+sn kDk]6 f]c kDk cflb

-3_ s[lif cfhf jf +oGqM

y|] lu|+8 cfwlgs xnf] s6f] sf]bfnf] sf]bfnL xFlof vkf vGtL 6ofS6 6laquo]n

cflb

-ordf_ jg ljsf tyf rg ljsfM

gL yfkgf ljsf lghL Pj+ fdbflos j[Ifff]k0f jg ljsfsf nflu k|of]u xg]

dnvfb s[lif jg k|0ffnLsf] ljsf ljtf rg ljsf cflb

-r_ hUuf ljsf endash+If0fM

hdLg wf tfndashaf hfnL kvfn cflb

-5_ k|rlnt sfggn] aGb]h ulPsf afx]ssf cGo s[lif pTkfbgx tyf s[lifhGo Jojfox

-_ pBf]u JojfoM

xft] Pj+ vsect] tfg cwjrflnt tfg jflkEuml EumlfO 5kfO lnfO agfO f8L kfvL pmgL un+rf

klZdgf pmgL kf]zfs lsdL sfo sf7af6 snfTds jt lgdf0f ug] sfo j]t afF

lgufnf]sf fdfg tof ug] sfo k|fs[lts ]zfaf6 ljleGg jtxsf] lgdf0f sfo xft] sfuh

pTkfbg g rfFbL tfdf lkQn kmnfd htf wftxsf] sfo uxgf Pj+ dlt agfpg] sfo dx

RoL cn+rL Pj+ lrof k|zf]wg sfo ]fldS Pj+ sdfn]sf] k]zfut sfo 5fnf DaGwL k]zfut

sfo 6oflgEuml 5fnf xf8 lEuml tyf 9Eumlfaf6 tof xg] jtxsf] pTkfbg lrqsnf sfuhaf6

ag]sf fdfg wk ktnL v]nfgf hQf rKkn pTkfbg k|rlnt cfBf]lus Jojfo P]gn]

kDkfut 3]n pBf]u egL klefiff u]sf Dk0f pBf]ux

-_ ]jf JojfoM

-s_ jfYo DaGwL ]jf JojfoxM jfYo kLIf0f k|of]uzfnf k|fs[lts tyf cfoj]b

lrlsTf s]Grsaquo cflb +rfng lzz ofxf s]Grsaquo cfifwL kn

-v_ kzkIfL DaGwL lrlsTf JojfoxM kz lrlsTf DaGwL jfYo kLIf0f tyf cfifwL

kn kz cfxff vlb laqmL cflb

-u_ s[lif Pj+ cfBf]lus pTkfbg j[l4df 3fp kofpg] ]jf JojfoxM s[lif fdfu|L a]rlavg

s[lif pkh j]r ljvg cfBf]lus sRrf kbfysf] vlb laqmL cflb

-3_ Lk Pj+ jf]hufdns JojfoxiquestM kmf]6f]skL sDKo6 ~rfng ddtzfnf -6]Dkf] a

ldgLa dfOqmf]a 6laquos ldgL6laquos 8]lneL Eofg sf hLk lSf ]l8of] kmf]6f]skL


sDKo6 l6=eL= 6]lnkmf]g 38L cflb_ lnfO agfO s]z gt[Eumlf lsdL 8sdLsf] ]jf

blgs pkef]usf fdfg vlb laqmL kts 6]zgL Pj+ cGo zlIfs fdu|Lsf] vlb

laqmL lrof tyf rd]gf kn 3hUufsf] gSf tof ug] dNofIacuteg ug] sfggL ]jf

cgGwfg kfdz vfg]kfgL ljt0f kmfOFu Da4 Jojfox g]kfnL tyf fli6laquoo

efiffdf rnlrq lgdf0f tyf k|bzg afnndashpBfg v]nsb cflb

-ordf_ ko6g DaGwL JojfoxM xf]6]n df]6]n ]i6]06 6laquofen Ph]GL 6laquo]lsEuml yenofkml6Euml cflb

-r_ ~rf DaGwL JojfoxM 6]lnkmf]g ofS Ondashd]nndashOG6g]6 lel8of] sGkm]lGEuml

6]lnsGkm]lGEuml cflb

-5_ oftfoft ]jf DaGwL Dk0f jfL fwgx

-h_ k|rlnt cfBf]lus Jojfo DaGwL sfggn] tf]s]sf cGo ]jfdns Jojfox

-$_ cGo JojfoM

o dNo clea[l4 xg] Jojfo ht ]l8of] 3l8 6]lnlehg sDKo6 cfwlgs jQL 6r nfO6

ODa|fO8L tofL kf]zfs cflb

o rgf k|ljlwM sDKo6 6j]o Pj+ xf8j]o DaGwL Jojfo

o ljljwM vrsaquof kn cfjf lgdf0f fo aQL wff jfyd tyf zfrfno lgdf0f

o k|rlnt sfggn] aGb]h nufP afx]ssf cGo Jojfox


g]kfn sfn] blnt dbfonfO fdlxs hdfgLdf pknAw ufpg] xlnotk0f shfsf nflu of]Uo

JojfoxiquestM

= kDkfut ahfpg] afhf lgdf0f tyf vlb ug

= lnfO s6fO lnfO s6fO tflnd +rfng lnfO d]lzg vlb ug

= kDkfut cfo cfhgsf k]zfx

$= kmnfd sf]Onf cflb jt vlb laqmL ug cfg agfpg rflxg] fdfu|L vlb tyf lgdf0f

ug cfgsf] nflu oGqzfnf lgdf0f ug

= hQf agfpgsf] nflu rflxg] sRrf kbfy k|zf]lwt 5fnf hQf rKkn Aofu cflb agfpg

sRrf kbfy vlb Pj+ k|zf]wg pTkflbt jtx ljqmL ug

^= kDkfut g rfFbLsf uxgf Pj+ efF8fsF8f agfpg] kn tyf f]Fu DalGwt sfnLu9L

]jf

amp= kmfO k]zfsf] nflu rflxg] fdfgx vlb ug

= cfgf] kVofnL k]zfnfO lgGttf lbgsf] nflu rflxg] sRrf kbfy vlb ug jt tyf ]jf

laqmL ug Aojfosf] nflu fdlxs oGqzfnf lgdf0f ug

(= g]kfn sfn] do dodf tf]s]sf cGo k]zfx


cflys iquestkdf ljkGg LdfGts[t dbfo tyf nlIft jusf ljBfyLxiquestnfO pRr k|fljlws tyf

Jojflos lzIff cWoogsf nflu shfsf nflu of]Uo If]qxiquestM

= g]kfn sfn] tf]lslbPsf ljifosf] pRr lzIff

= jfYoFu DalGwt ljifox Pd=lj=lj=P cfoj]b lrlsTf lj=l8=P lj=lk=Pr kmfd]L

glordf nufotsf gfts jf f] eGbf dflyNnf] txsf ljifox

= OlGhlgolordfFu DalGwt ljifox ht llen On]lS6laquosn On]S6laquof]lgS lhof]d]l6laquoS

d]sflgsn sDKo6 cflbsf gfts jf f] eGbf dflyNnf] txsf ljifox

$= kz lj1fgFu DalGwt gfts jf f] eGbf dflyNnf] txsf ljifox

= s[lif lj1fgFu DalGwt gfts jf f] eGbf dflyNnf] txsf ljifox

^= cGo k|fljlws ljifoxFu DalGwt gfts jf f] eGbf dflyNnf] txsf ljifox


aeligxlnotk0f shfsf nflu Jofh cgbfg DaGwL PsLs[t sfoljlw )ampAElig adf]lhdsf]

========================================== shfsf nflu C0fLn] a+sdf lbg] lgj]bgsf] 9fFrf

ldltM )amp== divide == divide ==

gtL ================================ a+s ln=

=============================================

ljifoM Aofh cgbfg lxtsf] ============================= shf af]

dxfzo

pkoQm DaGwdf g]kfn sfn] hfL u]sf] aeligxlnotk0f shfsf nflu Jofh cgbfg DaGwL

PsLs[t sfoljlw )ampAElig adf]lhd =============================shf pkef]u ugsf nflu dnfOdivided]f] -kmd sDkgL

+yf_ ==========nfO ================ k|of]hgsf nflu shf k|bfg ullbg xg of] lgjb]g k]z u]sf] 5 fy To

a+sn] tf]s]sf sfuhft tyf ljj0f d]t o lgjb]g fy +nUg uL k]z u]sf 5divide5f+ dn] k|rlnt sfgg

g]kfn fi6laquo a+saf6 hfL ulPsf lgodg lgb]zg klkq tyf wgL a+saf6 tf]lsPsf ztxsf] cwLgdf xL

shfsf] xL bkof]u uL shfsf] fFjf tyf Aofh dod eQmfgL ug]5

gfdM

7]ufgf M

Dks 6]lnkmf]g g+=

kmd sDkgL +yf pBf]u eP

gfdM

5fkM

7]ufgfM

Dks 6]lnkmf]g g+=


aeligxlnotk0f shfsf nflu Jofh cgbfg DaGwL PsLs[t sfoljlw )ampAElig adf]lhd k|bfg u]sf] shfsf]

cgbfgsf] nflu a+s tyf ljQLo +yfn] o a+sdf k]z ug] lgj]bgsf] 9fFrf


gtL g]kfn fi6laquo a+s


afnjf6f sf7df8f+

ljifo Mndash aeligxlnotk0f shfsf nflu Jofh cgbfg DaGwL PsLs[t sfoljlw )ampAElig adf]lhd k|jfx ePsf

shfsf] cf=j======= sf] ======== qdfsf] cgbfg af]

dxfzo

o a+sn] aeligxlnotk0f shfsf nflu Jofh cgbfg DaGwL PsLs[t sfoljlw )ampAElig cgk k|jfx

u]sf] Dk0f shfdf ofy +nUg ljj0f adf]lhdsf C0fLxn] cgbfg kfpg] afx]ssf] Aofh sd hDdf

u]sf]n] pQm shfxdf kfpg] Aofh cgbfg jfktsf] sd sn =============== -cIf]kL

=======================================_ txfFsf] alsEuml sfofno lyt o a+ssf] vftf g+= ========================= df hDdf

xg] uL pknAw ufO lbg xg cgf]w ub5f+ fy pkf]Qm cjlwdf DalGwt C0fxaf6 Aofh jfkt sd

===============================-cIf]kL ===================================_ cn pk eOs]sf] Joxf]f d]t cgf]w 5

btvtM btvtM

gfdM gfdM

kbM kbM

ljefudividesfofno M ljefudividesfofno M

5fkM



cgbfgsf] nflu a+s tyf ljQLo +yfn] o a+sdf k]z ug] shfsf] C0fLxsf] ljj0f k]z ug] 9fFrf

-otf] lgj]bg amp k|sfsf shfxsf] nflu cnu cnu k]z ug kg]_




afnjf6f sf7df8f+

ljifo M Aofhdf cgbfg k|bfg ulPsf] =================== shfsf] ======== qdfsf] ljj0f

dxfzo

aeligxlnotk0f shfsf nflu Jofh cgbfg DaGwL PsLs[t sfoljlw )ampAElig adf]lhd k|jfx ePsf]

=========================shfsf] qdfls ljj0f b]xfo adf]lhd x]sf] 5

Aofh cgbfg zf]wegf kfpgkg] shfsf] ljj0f

qm=+= C0fLsf]

gfd

shf

k|jfx

ldlt

shfsf]

clGtd

eQmfgL

ldlt

afFsL

shf -_

sfod

ePsf]

Aofhb

o cjlwdf

C0fLaf6 cn

ePsf] Aofh

sd -_

Aofh

cgbfg

sd -_

slkmot

hDdf

zf]wegf kfpgkg] hDdf sd =================== cIf]kL ==================

btvtM btvtM

gfdM gfdM

kbM kbM

ljefudividesfofno M ljefudividesfofnoM

5fkM








afnjf6f sf7df8f+

ljifo M Aofhdf cgbfg cGtut k|jfx eO lgoldt gePsf =====================shfsf] ==========qdfls ljj0f

dxfzo

aeligxlnotk0f shfsf nflu Jofh cgbfg DaGwL PsLs[t sfoljlw )ampAElig cgk k|jfx eO lgoldt

gePsf ======================shfsf] qdfls ljj0f b]xfo adf]lhd x]sf] 5

lgoldt gePsf shfsf] ljj0f

qm=+= C0fLsf]

gfd

shf

k|jfx

ldlt

shfsf]

clGtd

eQmfgL

ldlt

afFsL

shf -_

sfod

ePsf]

Aofhb

o cjlwdf

C0fLaf6 cn

xgkg] Aofh sd

-_

Aofh

cgbfgsf]

cgdflgt

sd -_

slkmot

hDdf

cn xg afFsL hDdf fFjf Aofh sd =================== cIf]kL ============================

btvtM btvtM

gfdM gfdM

kbM kbM


5fkM



a+s tyf ljQLo +yfn] k]z ug] qdfls ljj0fsf] 9fFrf

=================a+sdivideljQLo +yf ln=

==========fn ========== dfGtsf] xlnotk0f shfsf] qdfls ljj0f

cl3Nnf] qodfDd o qodfdf o qodfDddf

nufgLdf

lxx]sf]

afFsL shf

-shf

aSoftf_

slkmot

qm= nlIft dx k|jflxt shf cgbfg

k|fKt

Aofh

k|jflxt shf dfu

Aofh

cgbfg

k|jflxt sn

shf

sn

Aofh

cgbfg

+Vof sd +Vof sd +Vof sd +Vof sd

Jojflos s[lif

tyf kzkG5L

shf

lzlIft ojf

jf]huf shf

jb]lzs

f]hufLaf6

kms]sf ojf

klof]hgf shf

$ dlxnf

pBdzLntf

shf

blnt dbfo

Jojfo ljsf

shf

^ pRr

k|fljlws tyf

Jojflos

lzIff shf

amp esDk

lkl8txsf]

lghL cfjf

lgdf0f shf

sk8f

pBf]unfO lbOg]

shf

( k|fljlws lzIff

tyf Jojflos

tflnd

klifbaf6

dfGotf k|fKt

+yfaf6 lng]

tflnd DaGwL

shf

hDdf

gf]6M otf] ljj0f qodf dfKt ePsf] lbg leq o a+sdf k]z ugkg]5


g]kfn fi6laquo a+s

s]Gb|Lo sfofno



Psn u|fxs tyf If]qut shf fk6 ljwfsf] Ldf lgwf0f DaGwL Jojyf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfaf6 Pp6 u|fxs kmd sDkgL jf cfkL

DaGw ePsf u|fxsxsf] dxnfO tyf cy Jojyfsf] Ps If]qdf k|jfx xg] shfsf DaGwdf g]kfn fi6laquo

a+s P]g ) sf] bkmf amp( n] lbPsf] clwsf k|of]u uL b]xfosf lgb]zg hfL ulPsf] 5

= shf fk6 tyf ljwfsf] Ldf lgwf0fM

Ohfhtkqk|fKt +yfn] Pp6 u|fxs kmd sDkgL jf cfkL DaGw ePsf u|fxsxsf] dxnfO sf]ifdf

cfwflt (Fund Based) shf fk6 usf]ifdf cfwflt (Non-Fund Based) ljwfx d]t uL cfgf]

k|fylds kFhLsf] a9Ldf k|ltztDdsf] Ldf sfod uL k|bfg ug Sg]5g

b]zsf] pTkfbg f]hufL nufotsf kIfnfO b[li6ut uL lgoft If]q fgf tyf demfnf pBf]u cfifwL

pTkfbg pBf]u s[lif If]q ko6g pBf]u ld]G6 pBf]u kmnfd pBf]u tyf cGo pTkfbgdns

pBf]uxdf k|jfx xg] shfsf] Psn u|fxs shf Ldf clwstd ) k|ltzt sfod ulPsf] 5 oL

shf fk6 tyf ljwfsf] Ldf jLs[t ubf Ohfhtkqk|fKt +yfsf] nflu cfGtls n]vfkLIfsn]

k|dfl0ft u]sf] 7Ls cl3Nnf] qodfsf] jfnftdf b]lvg] k|fylds kFhLsf] cfwfdf k|ltu|fxs shf

fk6 tyf ljwfsf] Ldf lgwf0f ug kg]5

sg u|fxs dxdf pkoQm adf]lhdsf bj k|sfsf Ldf sfod ugkg] k|s[ltsf pBf]u Jojfox

x]sf] cjyfdf Totf] u|fxs dxnfO sn shf fk6 tyf ljwfsf] Ldf ) k|ltzt sfod ugkg]5

t Totf] sn shf fk6 tyf ljwf cGtut ) k|ltzt shf Ldf sfod ugkg] egL dfly

pNn]v ulPsf pBf]u afx]ssf shf fk6 tyf ljwfsf] Ldf eg] k|ltzt eGbf a9L xg] 5g

= hnljBt nufot gjLs0fLo phf klof]hgf ljBt k|f0f nfOg (Transmission Line) s]jnsf

lgdf0f klof]hgfdf shf k|jfx ug] DaGwdfM

-s_ Ohfhtkqk|fKt +yfn] hnljBt nufot gjLs0fLo phf klof]hgf ljBt k|f0f nfOg -

Transmission Line_ s]jnsf lgdf0f klof]hgfdf sf]ifdf cfwflt shf tyf u sf]ifdf

cfwflt ljwf k|fylds kFhLsf] a9Ldf ) k|ltztDd k|jfx ug Sg] 5g

t hnljBt nufot gjLs0fLo phf klof]hgfsf] xsdf k|fylds kFhLsf] k|ltzteGbf a9L

shf k|jfx ug kg] cjyfdf DalGwt lgsfoFu clgjfo kdf ljBt vlb Demftf (Power

Purchase Agreement) ePsf] xg kg]5

-v_ otf klof]hgfsf] eQmfgL tflnsf -Repayment Schedule_ tof ubf gub k|jfx tyf cGo

k|df0fsf] cfwfdf ki6L xg] uL ug kg]5

-u_ klof]hgf ljZn]if0f uL DalGwt a+s tyf ljQLo +yfn] to u]sf] Moratorium Period

cyjf Totf] klof]hgfaf6 ljBt pTkfbg eO k|f0f nfOgdf hf]l8Psf] tLg dlxgf dWo] hg

kl5 xG5 f] ldlt kZrft lstf eQmfgL ug lsg] 5


-3_ Ohfhtkqk|fKt a+s tyf ljQLo +yfn] ljz4 hnljBt klof]hgf ljBt k|zf0f nfOg

(Transmission Line) gjLs0fLo phf klof]hgf s]jnsf lgdf0f DaGwL klof]hgfxdf

nufgL ubf dfq ljBdfg k|ltztsf] Psn u|fxs shf LdfnfO j[l4 uL sf]ifdf cfwflt

shf tyf u sf]ifdf cfwflt ljwf d]t uL hDdf k|fylds kFhLsf] a9Ldf ) k|ltztDd

nufgL Ldf sfod ulPsf] 5 t hnljBt klof]hgf ljBt k|zf0f nfOg (Transmission

Line) gjLs0fLo phf klof]hgf s]jnsf lgdf0f DaGwL klof]hgf DaGwL u|fxsn] u

hnljBtdivideljBt k|zf0f nfOgdivides]jnsf klof]hgfdf klg nufgL ug rfx]df ) k|ltztsf]

Ldf ggfpoundg] uL sf]ifdf cfwflt shf tyf u sf]ifdf cfwflt ljwf d]t uL a9Ldf

k|ltztDd dfq shfdivideljwf k|jfx ug lsg] 5

-pbfx0fsf] nflu M sf]if tyf u sf]ifdf cfwflt ljwf d]t uL hDdf k|fylds kFhLsf] )

k|ltzt ljz4 hnljBt klof]hgfdivideljBt k|f0f nfOgdivides]jnsfdividegjLs0fLo phf klof]hgfdf

nufgL u]df cGodf nufgL ug kfOg] 5g sf]if tyf u sf]ifdf cfwflt ljwf d]t uL

hDdf k|fylds kFhLsf] $) k|ltzt dfq ljz4 hnljBt klof]hgfdivideljBt k|zf0f

nfOgdivides]jnsfdividegjLs0fLo phf klof]hgfdf nufgL u]df cGodf ) k|ltztDd dfq nufgL

ug kfOg] 5 sf]if tyf u sf]ifdf cfwflt ljwf d]t uL hDdf k|fylds kFhLsf]

k|ltztb]lv k|ltzt dfq ljz4 hnljBt klof]hgfdivideljBt k|zf0f

nfOgdivides]jnsfdividegjLs0fLo phf klof]hgfdf nufgL u]df cGodf k|ltztDd dfq nufgL

ug kfOg] 5 _

sy+sbflrt u hnljBtdivideljBt k|zf0f nfOgdivides]jnsfdividegjLs0fLo phf klof]hgfdf

tf]lsPsf] Ldf gf3L shf k|jfx u]df Ldf gf3]sf] sd afasf] shfdf ztk|ltzt shf


= shf fk6 tyf ljwfsf] Ldfdf 56

b]xfosf shf fk6 jf ljwfsf] xsdf aFbf g+= df pNn]v ulPsf] Ldf nfu xg] 5g Mndash

-s_ d2tL lb g]kfn sfsf] If0fkq g]kfn fi6laquo a+s C0fkqsf] lwtf]df ljZj a+s PlofnL

ljsf a+s tyf cGtfli6laquoo ljQ lgud nufotsf g]kfn bo ePsf] cGtfli6laquoo axkIfLo

(Multilateral) ljQLo +yfx tyf cGtfli6laquoo gt]0fLs[t (Rated) a+ssf] lgMzt hdfgtdf k|bfg

ulg] shf fk6 tyf ljwfx

fy DalGwt a+s tyf ljQLo +yfaf6 cgf]w eO cfPdf o a+sn] hfL u]sf] lgb]zgdf

pNn]v ePsf] Jojyf d]t sfod xg] uL Totf cGtfli6laquoo axkIfLo +yfn] hfL ug] lgMzt

hdfgt (Guarantee) df cfwflt eO a+s tyf ljQLo +yfxn] k|bfg ug] shfdf kFhLsf]ifsf]

cgkft u0fgf ug] k|of]hgsf nflu zGo hf]lvd ef (Zero Risk Weight) k|bfg ug lsg] 5

ki6Ls0fM cGtfli6laquoo gt]0fLs[t (Rated) a+s eGgfn] +oQm clwfHo a]nfotsf] n08gaf6

k|sflzt The Banker klqsfn] k|To]s jif hnfO dlxgfdf k|sfzg ug] Top Thousand World Banks

sf] rLdf 7Ls cl3Nnf] jif dfj]z ePsf a+sxnfO Demg kg]5

-v_ shfFu DalGwt hf]lvdaf6 lIft xg] kofKt Jojyf uL b]xfosf +yfxnfO b]xfo

adf]lhdsf jtx vlb tyf cfoft ug aeligsAElig jusf Ohfhtkqk|fKt +yfxaf6 k|bfg ulg]

shf fk6 tyf ljwfx

qm=+= +yf jt

-_ g]kfn cfon lgud ln= UofF tyf k]6laquof]lnod kbfy

-_ g]kfn vfB +yfg vfBfGg

-_ s[lif fdu|L sDkgL ln= s[lif ffolgs dn


$= +oQm nufgLstf a+s tyf ljQLo +yfxsf] Uof]06L tyf sfp06 Uof]06Ldf shf tyf ljwf k|bfg ug]

Jojyf

+oQm nufgLdf ~rfngdf cfPsf a+s tyf ljQLo +yfxsf] +oQm nufgLstf a+s tyf ljQLo

+yfxsf] Uof]06L tyf sfp06 Uof]06Ldf shf tyf ljwf k|bfg ug sg afwf kg]5g t oL k|bfg

ulPsf] shfdf k|ltu|fxs shf Ldfsf] Jojyf eg] nfu xg]5 Totf +oQm nufgLstf a+s tyf ljQLo

+yf cGtfli6laquoo gt]0fLs[t (Rated) a+s ePdf dfly aFbf g+ sf] -s_ df pNn]v eP adf]lhd s Jojyf

nfu xg]5

= cfkL DaGw ePsf u|fxsxnfO Pp6 dx dflgg] Jojyf

shf fk6 tyf ljwf Ldfsf] k|of]hgsf] lgldQ cfkL DaGw ePsf u|fxsxsf] dxnfO b]xfosf

cjyfdf Pp6 dx dflgg] 5 Mndash

-s_ sg sDkgLn] csf] sDkgLsf] k|ltzt jf f]eGbf a9L ]o lnPsf] eP Totf bj sDkgLx

-v_ sg JolQm sDkgLsf] ~rfns k|fOe]6 lnld6]8 sDkgLsf ]owgL fem]bfL kmdsf fem]bf

kmdsf k|f]k|fO6 tyf Totf JolQm ~rfns ]owgL fem]bf jf k|f]k|fO6sf Psf3df af]af

uL cfPsf jf 5sectfleGg ePsf klt jf kTgL 5f]f 5f]L wdkq wdkqL afa cfdf ft]gL cfdf

cfkmn] kfngkf]if0f ug kg] bfh efO tyf lbbL alxgL

-u_ v08 -v_ df plNnlvt JolQmxn] PSn jf +oQmkdf csf] sDkgLsf] k|ltzt jf f] eGbf a9L

]o lnPsf] eP Totf sDkgLx

-3_ v08 -v_ df plNnlvt JolQmxn] PSn jf +oQm kdf csf] sDkgLsf] k|ltzt eGbf sd ]o

lnPsf] eP tfklg Totf] sDkgLsf] Jojyfkgdf b]xfosf lsldaf6 lgoGq0f ePsf Totf

sDkgLxMndash

-_ ~rfns ldltsf] cWoIf eO

-_ sDkgLsf] sfosfL k|dv eO jf

-_ sDkgLsf] ~rfnsxdWo] k|ltzteGbf a9L ~rfnsx lgoQm uL

-ordf_ Ps dxsf egL cfj4 x]sf kmd sDkgL jf Totf dxsf box

-r_ v08 -v_ adf]lhd Pp6f u|fxs jf sDkgLn] csf] u|fxs jf sDkgLnfO hdfgt lbPsf] eP Totf

u|fxs jf sDkgLx

t fli6laquoo k|fyldstfk|fKt hnljBt cfof]hgfsf] xsdf sg u|fxsn] hdfgt lbPsf] cfwfdf dfq

cfkL DaGw ePsf u|fxsxsf] dxdf gkg] uL ztx tf]sL 56 lbg lsg] 5 tf]lsPsf]

dodf Totf cfof]hgf DkGg gePdf otf] 56 jtM 2 xg]5

-5_ Pp6 lwtf]df PseGbf a9L JolQmxnfO shf k|jfx u]sf] eP Totf JolQmx

-h_ kmd sDkgL afx]s cGo +yfxsf] xsdf f] +yf ~rfng lgoGq0f jf Jojyfkgdf k|ToIf

+nUg JolQm jf lghsf] Psf3df af]af uL cfPsf jf 5sectfleGg ePsf klt jf kTgL 5f]f 5f]L

wdkq wdkqL afa cfdf ft]gL cfdf cfkmn] kfngkf]if0f ug kg] bfh efO tyf lbbL alxgL

^= cfkL DaGw ePsf u|fxsxsf] ljj0f k7fpg kg]

Pp6f u|fxs jf cfkL DaGw ePsf u|fxsxsf] clen]v cwjflifs kdf tof uL Ps dlxgfleq

o a+ssf] a+s tyf ljQLo +yf lgodg ljefu tyf DalGwt klj]If0f ljefudf k7fpg kg]5


amp= cnu dxsf] kdf lnOg] Jojyf

g]kfn sfsf] k0f jf ) k|ltzt eGbf a9L jfldTj ePsf] +ul7t +yf jf sDkgLnfO 5sect -cnu_

dxsf] kdf lnOg] 5

= clws]lGb|t hf]lvd (Concentration Risk) GogLs0f ug] Jojyf

sg Pp6f u|fxs kmd sDkgL jf cfkL DaGw ePsf u|fxsxsf] dxnfO aFbf g+= -_ sf] pkaFbf -_

df tf]lsPsf] LdfeGbf a9L shf fk6 jf ljwf k|bfg u]df o lgb]zgsf] pNn+3g ePsf] dflgg]5

Totf] cjyfaf6 pTkGg xg Sg] clws]lGb|t hf]lvd vfDgsf] nflu LdfeGbf a9L k|bfg ulPsf] shf

fk6 jf ljwfsf] zt k|ltzt yk shf gf]SfgL Jojyf (Loan Loss Provision) sfod ug kg]5

(= 7nf C0fLxsf] shf ljj0f k]z ug kg]M

o a+saf6 Ohfhtkqk|fKt a+s tyf ljQLo +yfdf x]sf 7nf C0fL -aeligsAElig jusf nflu = sf]8

tyf aeligvAElig aeliguAElig jusf nflu = sf]8 eGbf a9L shf pkof]u ug]_ sf] shf DaGwL ljj0f

tf]lsPsf] 9fFrfdf dli6ut kdf tof uL qdfls kdf qodf dfKt ePsf] ldltn] lbgleq

o a+ssf] lkf]l6ordf kf]6ndf u|fxssf] ljj0f 7nf C0fLsf] dxsf]] ljj0f sf]ifdf cfwflt shf

usf]ifdf cfwflt shf DaGwL ljj0f k]z ugkg]5 otf] ljj0f k]z ubf x]s u|fxsnfO DalGwt

dxdf g fVg kg]5

)= If]qut shf DaGwL Jojyf

-_ hf]lvd lgoGq0f ugsf] nflu Ohfhtkqk|fKt +yfn] kofKt cfGtls gLlt lgodsf] Jojyf uL

If]qut shf 3gtfsf] cgudg ug kg]5 t o a+sn] lgb]zg lbPdf aFbf g+= adf]lhd

yk shf gf]SfgL Jojyf ug kg]5 cy Jojyfsf ljleGg If]qxsf] rL +nUg lgb]zg

kmf=g+= = df pNn]v ulPsf] 5

-_ If]qut kdf k|jfx ulPsf] shf tyf ljwfnfO Ohfhtkqk|fKt +yfn] shf 3gtf cgf

b]xfo adf]lhd bO txdf 56OslashfP cgudg lgoGq0f tyf rgf k|0ffnLsf] Jojyf ug kg]5 Mndash

-kmf=g=+ (= sf] 9fFrf cgf_

-s_ tx M k|fylds kFhLsf] ) - )) k|ltztDd Pp6 If]qdf k|jflxt shf fk6 ljwf

otf] shfsf] dfkg cgudgsf] sfoljlw tyf rgf k|0ffnLsf] Jojyf Ohfhtkqk|fKt

+yf cfkmn] uL sDtLdf qdfls kdf cgudg ug kg]5

-v_ tx M k|fylds kFhLsf] zt k|ltzteGbf a9L Pp6 If]qdf k|jflxt shf fk6 ljwfsf

DaGwdf otf] shfsf] Ohfhtkqk|fKt +yfsf] ~rfns ldltaf6 d]t cgdf]bg

ufOPsf] xg kg]5 Ohfhtkqk|fKt +yfsf] ~rfns ldltn] Totf shfxsf] Ldf

k|fylds kFhLsf] zt k|ltzt eGbf a9L sfod fVg] jf gfVg] eGg] DaGwdf jflifs kdf

lg0fo ug kg]5

-_ Ohfhtkqk|fKt a+s tyf ljQLo +yf -sg Ps cflys If]qdf dfq shf k|jfx ug jLs[lt kfPsf

ljQLo +yf afx]s_ n] sg Ps If]qdf cfgf] sn afFsL shf fk6sf] a9Ldf $) k|ltztDd

shf k|jfx ug kfOg] Jojyf ulPsf] 5 okj $) k|ltzteGbf sd Ldf tf]lsPsf If]qxiquestdf

eg] f]xL adf]lhd xg]5

-$_ 3hUuf tyf lon 6]6 shf DaGwL Jojyf M

-s_ sf7df8f+ pkTosfleqsf] lon6]6 shf f]sf] lwtf] If0fsf] Fair Market Value aLrsf]

cgkft (Loan to Value Ratio) a9Ldf $) k|ltzt cGo yfgsf] xsdf a9Ldf )

k|ltztDd dfq sfod ug kg]5 tgLlh cfjfLo 3 shf (Personal Residential

Home Loan) lgodfgf btf eO ~rfngdf x]sf g]kfn sfaf6 jLs[lt k|fKt 3


lgdf0f Jojfo sDkgLxnfO cfjfLo 3 lgdf0fsf] nflu k|bfg ulg] shfsf] xsdf

otf] cgkft - Loan to Value Ratio_ a9Ldf ^) k|ltztDd sfod ug lsg]5

-v_ klxnf] k6s 3 vlb ug] JolQm -First Home Buyer_ nfO b]xfosf] ztxsf] cwLgdf xL

k|bfg ulg] = sf]8 ) nfvDdsf] cfjfLo 3 shfdf loan to value ratio a9Ldf amp)

k|ltztDd sfod ug lsg]5

-c_ C0fL cfkmn] dfq k|of]u ug] uL a9Ldf xhf julkm6Ddsf] 3divideapartment xgkg]

-cf_ sgklg a+s tyf ljQLo +yfaf6 o kj 3divide apartment lgdf0f jf vlb shf glnPsf]

olsg ug kg]

-O_ o ljwf cGtut shf k|bfg ubf 3ef8fnfO C0fLsf] cfDbfgLsf] gtf]tsf] kdf

b]vfpg gkfOg]

-O_ shfsf] Jofhb j[l4 ePdf kj lgwflt dfls lstf j[l4 guL shf eQmfg xg] Jojyf

ldnfpgkg]

-u_ cfjfLo 3 shf Jofjflos ejg tyf cfjfLo ckf6d]06 lgdf0f shf lgdf0f DkGg

eO cfo cfhg ug yfn]sf] Jofkfls sDKn]S shf tyf cGo lon 6]6 shf -hUufhdLg

vlb tyf Knl6+u shf d]t_ uL sn shfsf] k|ltzteGbf a9L gxg] uL shf Ldf

tf]lsPsf] 5 fy cGo lon 6]6 shf -hUufhdLg vlb tyf Knl6+u shf d]t_ sf]

nflu k|jfx xg] shfsf] Ldf sn shfsf] ) k|ltzt sfod ulPsf] 5 3hUuf tyf

lon 6]6 shf DaGwdf b]xfo adf]lhd ugkg]5 M

-_ lon 6]6 shf fk6 eGgfn] lgb]zg g+= ( sf] lgb]zg kmf= g+= (= -s_ k|of]hg

cgfsf] shf fk6df plNnlvt k|i6Ls0fsf] l=g+= ^ sf] lon 6]6 shfnfO

aemfpg] 5

-_ shf k|jfx ubf dfly plNnlvt Ldf gfpoundg]uL Ohfhtkqk|fKt +yfn] pQm

k|of]hgdivideProduct xdf k|bfg u]sf] shfsf] kg+rgf jf gjLs0f ug kfpg] 5gg

-_ du| Ldf sfod ug] lnlnfdf sg shf ljz]ifnfO eQmfgL Dofb cufj cnL ug]

uL snAofs ug o Jojyfn] afWo ufPsf] 5g Ohfhtkqk|fKt +yfn] k|To]s

shfsf] lstfjGbLsf] cfwfdf sfod fv]sf] eQmfgL DofbDd f] shfnfO f]xL lstf

adf]lhd shf cn ug lsg] 5

-$_ o JojYff cGtut sfod ulPsf] shf Ldf gf3]df gf3]hlt sdsf] nflu sn

hf]lvd eflt DklQsf] u0fgf ubf ) k|ltztsf] hf]lvd ef k|bfg ug kg]5

-_ axcfjfLo 3sf nflu Ps dfq a+sn] shf k|jfx ug] eP f]xL a+s xndashljQLos0f

cGtutsf] shf eP cujf a+sdf ckf6d]G6 vlbstfxn] Down Payment jf alsEuml

vNnf u]kl5 hDdf u]sf] sd clgjfokn] DalGwt a+s jf cujf a+sdf hDdf

ufOPsf] xg kg]5

-_ JolQmut cfjfLo 3 shf -Home Loan_ DaGwL Jojyf

-_ pkaFbf g+= $ sf] v08 -u_ adf]lhd Ldf u0fgf ubf = sf]8 ) nfv jf f] eGbf

sdsf] JolQmut cfjfLo 3 shfnfO dfj]z ugkg]5g

-_ JolQmut cfjfLo 3 shf eGgfn] a+sdivideljQLo +yfn] u|fxssf] cfo|f]t x]L f] |f]tn]

kofKt wfGg] lstf sfod uL pQm u|fxsn] cfkm+ k|of]u ug] jf ef8fdf nufpg] p2]Zon]

3 lgdf0f 3divideckf6d]G6 vlbsf] nflu k|jfx u]sf] cfjfLo 3 shf -Home Loan_ nfO

dfq aemfpg]5


-_ of] v08 adf]lhdsf] JolQmut cfjfLo 3 shf k|jfx ubf a+sdivideljQLo +yf cfkm+n]

Product Paper tof uL DalGwt +yfsf] ~rfns ldltn] jLs[t u] kZrft dfq

otf] k|s[ltsf] shf k|jfx ug kg]5

-$_ of] v08 adf]lhdsf] JolQmut cfjfLo 3 shf Pp6f a+sdivideljQLo +yfaf6 Pp6f

kljfnfO Pp6fDd dfq k|bfg ug lsg] 5

-^_ 3divideejg lgdf0f DaGwL Jojyf M

-s_ gukflnsf If]qleqsf] 3divideejgsf] If0fdf jf 3divideejg lgdf0fsf nflu shf k|jfx ubf

3divideejg lgdf0f DaGwdf DalGwt yfgLo txdividesfofnoaf6 hfL dfkb08x kf

u]dividegu]sf] olsg uL gSfkf cfjZostf cgf cGo lgsfosf] jLs[lt 3divideejg

lgdf0f DkGg k|df0fkqdividek|df0fLs0fdivide clen]vLs0f nufotsf sfuhftx lng] Jojyf

ug kg]5

-v_ 3divideejg lgdf0fsf nflu shf k|bfg ubf dxfgukflnsf pkdxfgukflnsf gukflnsf

g]kfn sfn] g]kfn fhkqdf rgf k|sfzg uL fli6laquoo ejg +lxtf nfu u]sf

ufFpkflnsfdf fli6laquoo ejg +lxtf cg0f uL lgdf0f ulg] ejgxdf dfq shf k|jfx

ug kg]5

l6Kk0fLM aeligPp6 If]qdf k|jflxt shfAElig eGgfn] cyJojyfsf] Ps If]qsf u|fxsxdf k|jflxt shf fk6 hdfgt

jrgj4tf k|tLtkq htf ljwfx Demg k5

-amp_ lghL k|of]hgsf jfL fwg shf DaGwL Jojyf M

Ohfhtkqk|fKt +yfn ] JolQmut k|of]hgsf nflu jfL fwg vlb ug shf k|jfx ubf f]

jfL fwgsf] dNosf] clwstd ) k|ltzt JolQmut ljBtLo jfL fwgsf] xsdf

) k|ltztDd dfq ug kg]5

= vf]hL jrfpm M


PsLs[t lgb]zg )amp^ sf] Psn u|fxs tyf If]qut shf fk6 ljwfsf] Ldf lgwf0f

DaGwL Jojyf O=k|f lgb]zg g+= divide)amp^ af6 hfL ulPsf] lgb]zg tyf f] kZrft ldlt )ampamp

ebf ut]Dd hfL ePsf o ljifoFu DalGwt Dk0f klkqx





If]qut shf

-= bz nfvdf_

qm=

+=

pBf]udivideIf]qx sd = k|fylds kFhLsf] k|ltzt sn shf fk6sf]

k|ltzt

s[lif jg DaGwL

= cGgafnL

= tsfL afnL

= lrofdivideskmL

=$ lt

= gkf6

=^ cGo gub] afnL

=amp kmnkmn tyf kik v]tL

= zLt e08f0f

=( dnvfb tyf ls6gfzs

=) kzkfngdividekz awzfnf

= k+IfL kfng

= dfxL kfng

= cGo s[lif tyf s[lif hGo ]jfx

=$ l+rfO

= jg

df5fkfng DaGwL

vfgL DaGwL

= wft tyf wfp -kmnfd lf OToflb_

= sf]Onf

= rg9Eumlf

=$ DofUg]fO6

= vL

=^ t]n tyf Uof k|zf]rg (Extraction)

=amp vfgL DaGwL cGo

$ s[lif ag tyf k]okbfy pTkfbg DaGwL

$= vfB pTkfbg -Kofs ug] k|f]]lEuml ug]_

$= s[lif jg kbfjf pTkfbg

$== lrgL

$== lt k|zf]wg

$== lrfg tyf sfi7 pTkfbgdividekmlgr

$==$ cGo

$= k]o kbfy -ljo dbLf f]8f OToflb_

$== dlbfhGo

$== dlbflxt

uvfB jt pTkfbg DaGwL

= xtsnf

= agfO (Textile) pTkfbg Pjd tofL kf]zfs

= sfuh tyf Da4 pTkfbg

=$ 5kfO tyf k|sfzg

= cfifwL

=^ k|zf]lwt t]n tyf sf]Onf pTkfbg

=amp vf]6f] tyf tflkg

= asf] 6fo

=( 5fnf

=) Knfli6s

= ld]06

= kTy df6f] tyf lfsf pTkfbgx

= cGo lgdf0f fdu|L pTkfbg

=$ wft ndash cfwfet kmnfd tyf l6n Knf06

= wft ndash cGo KnfG6divideHofn

=^ ljljw pTkfbg

^ lgdf0f


^= cfjfLo -3foL k|of]hg_

^= u cfjfLo -Jofkfls k|of]hg_

^= a[xt (Heavy) lgdf0f -fhdfu kn OToflb_

amp ljBt Uof kfgL

amp= phf

amp== hnljBt

amp== gjLs0fLo phf

amp= cGo ljBt ]jf

amp= UofF tyf UofF kfOk nfOg ]jf

amp=$ kfgL

wftsf pTkfbgx d]lgL tyf On]S6laquof]lgs cfhf tyf

h8fg

= h8fg ulPsf (Fabricated) wftsf fdfgx

= d]lzg cfhf

== s[lif hGo

== d]lzgL ndash lgdf0f t]n If]q vfgL DaGwL

== d]lzgL ndash clkm Pjd sDKol6Euml (Computing)

==$ d]lzgL ndash cGo a

= ljBtLo pks0f

=$ 3foL pks0f Pjd cGo vKg] fdfg

= +rf pks0f

=^ On]S6laquof]lgs kf6khf

=amp lrlsTf DaGwL pks0f

= h]g]]6x

=( 3sect (Turbines)

( oftfoft e08f +rf

(= df]6uf8L kf6khf tyf xfos fdu|Lx

(= h]6af]6dividehn oftfoft

(= jfoofg tyf jfoofgsf] kf6khf

(=$ oftfoft DaGwL cGo pTkfbgx

(= ]ndfu tyf 8s ofqL cf]fkfsf fwgx

(=^ 6laquos ]jf tyf uf]bfd Jojyf

(=amp cGo a ]jf

) yf]s tyf vb|f ljq]mtf

)= yf]s Jofkf ndash vKg] fdfg

)= yf]s Jofkf ndash gvKg] fdfg

)= Automotive Dealerfranchise

)=$ cGo vb|f Jofkf

)= cfoft Jofkf

)=^ lgoft Jofkf

ljQ aLdf tyf crn DklQ

= aeligsAElig jusf Ohfhtkqk|fKt +yfx

= aeligvAElig jusf Ohfhtkqk|fKt +yfx

= aeliguAElig jusf Ohfhtkqk|fKt +yfx

=$ aelig3AElig jusf Ohfhtkqk|fKt +yfx

= art tyf C0f xsfL +yfx

=^ k]Gg sf]if tyf aLdf +yfx

=amp cGo ljQLo +yf

= u ljQLo sfL +yfg

=( lghL u ljQLo +yfgx

= cGo nufgL +yfx

= crn DklQ (Real Estate)

ko6g ]jf

= 6]laquolsEuml 6laquofen Ph]GL kjtff]x0f lf]6 fl6Euml SoflDkEuml

cflb

= xf]6n -cGo ]jf d]t_

= dgf]+hg llqmPg rnlrq

cGo ]jfx

= lj1fkg ]jf

= Automotive ]jf

= cGo a ]jf sDkgLx

=$ cktfn lSnlgs OToflb

= lzIff ]jf

$ pkef]Uo shf


$= g rfFbL

$= d2tL lb

$= If0f kq

$=$ q]ml86 sf8

$= xfo kr]h -JolQmut pkof]u shf_

yfgLo sf

^ cGo

hDdf

gf]6 M pkoQmfgf plNnlvt zLifsxdWo] Ohfhtkqk|fKt +Yffn] cfkmn] ug kfpg] ljQLo sff]afxFu DalGwt

zLifsx dfq k|of]udf Nofpg kg]5

ldlt clws[t btvt


g]kfn fi6laquo a+s

s]Gb|Lo sfofno


O=k|f=lgb]zg g+= $divide)ampamp

n]vfgLlt tyf ljQLo ljj0fxsf] 9fFrf DaGwL Jojyf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf Ohfhtkqk|fKt +yfxn] kfngf ugkg] n]vfgLlt tyf ljQLo

ljj0fxsf] 9fFrf DaGwdf g]kfn fi6laquo a+s P]g ) sf] bkmf amp( n] lbPsf] clwsf k|of]u uL b]xfosf

lgb]zg hfL ulPsf] 5

-_ ljQLo ljj0f DaGwL Jojyf

Ohfhtkqk|fKt +yfn] b]xfosf] Jojyf adf]lhd ljQLo ljj0f tof ug kg]5

s= cflys jifM

cflys jif eGgfn] k|To]s jifsf] fpg ut]b]lv csf] jifsf] cf dfGtDdsf] cjlwnfO

hgfpg]5 t +yfkgf ePsf] jifsf nflu +yfkgf ePsf] ldltb]lv cf dfGtDdsf]

cjlwnfO cflys jif dfGg kg]5

v= o a+sn] tf]s]sf] 9fFrfnfO jwflgs 9fFrf (Statutory Form) sf] kdf lng kg]

o a+sn] tf]lslbPsf] 9fFrf ljlw cgf ljQLo ljj0f tof ug kg]5 ok|sf tof ulPsf]

ljQLo ljj0fsf] n]vfkLIf0f a+s tyf ljQLo +yf DaGwL P]g )amp df tf]lsPsf] dofjlwleq

DkGg ufpg kg]5

u= k|rlnt n]vf dfkb08sf] cgz0f ug kg]

Ohfhtkqk|fKt +yfn] cfgf] ljQLo ljj0f g]kfn ljQLo k|ltj]bgdfg (NFRSs) cgf tof ug

kg]5 g]kfn ljQLo k|ltj]bgdfgn] dfj]z gu]sf If]qxdf cGtfli6laquoo ljQLo k|ltj]bgdfg

(IFRSs) nfO cfwfsf] kdf lng kg]5

3= jflifs ljQLo ljj0f k|sfzg ug kg]

sfggL Jojyf tf]lsPsf] cjlwleq n]vfkLIf0f DkGg eOs]kl5 ljQLo ljj0f jflifs k|ltj]bg

kltsfdf k|sflzt ugsf fy jflifs kltsf cfgf] j]afO6df cBfjlws ug kg]5 fy

jfwf0fsf] hfgsfLsf nflu ljQLo cjyfsf] ljj0f gfkmf jf gf]Sfgsf] ljj0f ljt[t cfosf]

ljj0f (Statement of Comprehensive Income) gub k|jfx ljj0f OlSj6Ldf ePsf] kljtgsf] ljj0f

o O=k|f=lgb]zg g+= adf]lhdsf] kFhLsf]if tflnsf k|dv ljQLo rsf+s cgfsf] ljj0f

fli6laquootsf] klqsfdf a+s tyf ljQLo +yf DaGwL P]g )amp df tf]lsPsf] dofjlw leq

clgjfo kdf k|sflzt ug kg]5

ordf= cGtld ljQLo k|ltj]bg k|sfzg ug kg]

-_ a+s tyf ljQLo +yfn] PsLs[t ljQLo k|ltj]bg nufot k|dv ljQLo klrsx -Major

Financial Indicators_ sf] cGtld ljQLo k|ltj]bg -+lIfKt k|ltj]bg_ o k|of]hgsf nflu

tf]lsPsf] 9fFrfdf x]s qodfsf] dlxgf Joltt ePsf] ldltn] lbgleq sg Ps


fli6laquootsf] blgs klqsfdf clgjfo kdf k|sflzt uL f]sf] Ps k|lt a+s tyf ljQLo +yf

lgodg ljefu DalGwt klj]If0f ljefunfO d]t pknAw ufpg kg]5 fy cGtld

ljQLo k|ltj]bgsf] ljt[t ljj0f o a+sn] tf]lslbPsf] 9fFrfdf cfgf] j]afO6df fVg kg]5

oL ljt[t cGtld ljQLo k|ltj]bg j]afO6df flvPsf] Joxf]f klqsfdf k|sfzg ulg]

k|ltj]bgdf d]t pNn]v ug kg]5

-_ cGtld ljQLo k|ltj]bg k|sfzg ubf clgjfo kdf cfGtls n]vfkLIfsaf6 k|dfl0ft ufP

dfq k|sfzg ug kg]5

-_ x]s cflys jifsf] cGTodf DalGwt +yfsf] cklis[t cGtld ljQLo k|ltj]bg

n]vfkLIf0f ePsf] ljQLo ljj0f aLr b]lvPsf] cGt DaGwdf sf0f vnfO tflnsfs kdf

+yfsf] jflifs k|ltj]bgsf] cnUu kfgfdf o a+sn] tf]s]sf] 9fFrfdf k|sflzt ug kg]5

-$_ cGtld ljQLo k|ltj]bg k|sflzt ubf pQm cjlwsf] sdrfL af]g sdrfLFu DalGwt

vrx tyf cfos nufotsf Dk0f vrx Pjd lgodgsfL dfof]hg d]tnfO dfj]z

u] dfq k|sflzt ug kg]5

-_ jfwf0fsf] hfgsfLsf nflu cklis[t cGtld ljQLo k|ltj]bg k|sfzg ubf aeligklj]If0f

ug] lgsfo tyf jfXo n]vfkLIfsn] ykdivide36 ug lgb]zg lbPdf klis[t ljQLo ljj0fdf kms

kg Sg]5AElig eGg] Joxf]fsf] km6gf]6 fvL k|sfzg ug kg]5

-^_ P]g gLlt lgod tyf lgb]zgdf ki6 ulPsf ljifodf d]t Ohfhtkqk|fKt +yfsf

Jojyfkgn] dod dfof]hg guL ljQLo k|ltj]bgdf kms k]sf] cjyfdf DalGwt

+yfnfO cfjZos sfjfxL ulg]5

r = o lgb]zgsf] k|of]hg DaGwdf

o lgb]zg adf]lhd a+sn] cfgf] n]vfgLlt cgf n]vfIacuteg dNofIacuteg tyf k|ttLs0f u]sf shf

lgIf]k nufotsf cGo Dklt tyf bfloTjx k0f kdf ljQLo ljj0f k|ttLs0fsf nflu dfq

k|of]u ug kfOg]5 o a+ssf] ljleGg lgb]zg adf]lhd o a+ssf ljleGg ljefuxdf k]z ug kg]

tyf k|sfzg ug kg] tYofIacute o a+ssf] DalGwt lgb]zg adf]lhd g xg]5 fy o a+ssf]

lgb]zg adf]lhd o a+ssf] ljleGg ljefu tyf sfofnoxdf k]z ug kg] ljleGg tYofIacute kmffd

tyf k|sfzg ug kg] uL tf]lsPsf ljj0f DaGwL cGo sg klg lgb]zgnfO o lgb]zgn] jfwf


5= cfGtls k|of]hgsf nflu tof ulg] n]vf ljj0f DaGwdf

o lgb]zgn] DalGwt Ohfhtkqk|fKt +yfsf] cfGtls k|of]hgsf] lgldQ tof ulg] cGo n]vf

ljj0f tof ug jfwf kyenofPsf] dflgg] 5g

h= o a+sn] tf]s]sf] 9fFrf zLifsdf sg kljtg ug gkfOg] DaGwdf

ljQLo ljj0fsf] sg zLifs cGtut sd gx]sf] eP tfklg f] zLifs sfod fvL o a+sn]

tf]s]sf] 9fFrfdf sg kljtg ug kfOg] 5g t cgrLdf pNn]v ePsf] aeligcGoAElig zLifsleq xg]

uL cfjZostf cgf c zLifs dfj]z ug lsg]5

em= jflifs ljQLo ljj0fx k]z ug kg]

cfgf] jflifs lxfasf] cfwfdf tof kf]sf] jflifs ljQLo ljj0f jfXo n]vfkLIfsaf6 k|flDes

n]vfkLIf0f sfo dfKt ePkl5 tof ePsf] k|flDes k|ltj]bg f] k|ltj]bg pk Jojyfkgsf]

hjfkm tyf f]sf cfwfdf o a+sn] tf]lslbPsf] 9fFrfdf tof kflPsf] ljQLo ljj0f cflys jif

dfKt ePsf] dlxgfleq DalGwt klj]If0f ljefudf jLs[ltsf nflu k]z ug kg]5 pQm

ljj0fsf DaGwdf o a+ssf] undashynut klj]If0faf6 sg +zf]wg ug kg] lgb]zg ePdf f]


adf]lhd dfof]hg uL cflys jif dfKt ePsf] $ dlxgf leq -Dofb yk ePsf] cjyfdf a9Ldf

yk bO dlxgfleq_ n]vfkLIf0f sfo DkGg ug kg]5 fy dfof]lht ljQLo ljj0f

n]vfkLIfssf] clGtd k|ltj]bg tyf n+ukmd cl86 lkf]6 (Long Form Audit Report LFAR)

n]vfkLIf0f DkGg ePsf] lbgleq o a+ssf] DalGwt klj]If0f ljefuxdf k]z ug kg]5

jflifs fwf0f efdf jLs[ltsf] nflu k]z ug] k|of]hgfy tof u]sf] jflifs lxfa (Annual

Accounts) o a+ssf] DalGwt klj]If0f ljefusf] xdlt lnP dfq fjhlgs ug kg]5

-_ ljQLo ljj0f tof ulg] cfwf tyf k|dv n]vfgLlt

-s_ ljQLo ljj0f tof ubf g]kfn ljQLo k|ltj]bgdfg (NFRSs) adf]lhd tof ug kg]5 g]kfn n]vf

k|ltj]bgdfgn] dfj]z gu]sf If]qxdf cGtfli6laquoo ljQLo k|ltj]bgdfg (IFRSs) nfO cfwfsf]

kdf lng kg]5

-v_ ljj0f tof ubf ckgfOg] n]vfgLltx g]kfn ljQLo k|ltj]bgdfg (NFRSs) df pNn]lvt Jojyfsf]

cwLgdf xL Ohfhtkqk|fKt +yfsf ~rfns ldltaf6 kflt ufO cjnDag u]adf]lhd xg]5

Ohfhtkqk|fKt +yfxn] ckgfPsf n]vfgLltxsf] JofVofTds ljj0f ljQLo ljj0fsf] n]vf

DaGwL l6Kk0fL cGtut k|dv n]vfgLlt (Significant Accounting Policies) zLifsdf pNn]v ug kg]5

n]vfgLltx kljtg ug k]df g]kfn ljQLo k|ltj]bgdfg (NFRSs) sf] cwLgdf xL kljtg ug

lsg] 5 kljtg ulPsf] n]vfgLltxsf] ljj0f ljQLo ljj0fsf] n]vf DaGwL l6Kk0fL cGtut

Basis of Preparation sf] Changes in Accounting Policies cGtut pNn]v ug kg]5

-_ lgodgsfL dfof]hg

Ohfhtkqk|fKt +yfn] cjnDag u]sf] n]vfgLlt adf]lhd sfod xg] vb dgfkmfaf6 a+s tyf ljQLo

+yf DaGwL P]g )amp tyf o a+ssf] lgb]zg adf]lhdsf] awflgs tyf cGo sf]ifxdf sd

afF8kmfF8 uL afFsL x]sf] dgfkmfaf6 b]xfo adf]lhdsf] lgodgsfL dfof]hg uL sfod ePsf] sdaf6

nfef+z ljj0f ug lsg]5

-s_ a+s tyf ljQLo +yfn] klxnf] NFRSs Compliant ljQLo ljj0f tof ubf Opening Statement of

Financial Position tyf ut jifsf] ljQLo ljj0fdf NFRSs adf]lhd ljleGg zLifsxdf dfof]hg

uL l~rt dgfkmfdf sd hDdf u]sf]df f] afasf] sdnfO Statement of Changes in Equity

dfkmt l~rt dgfkmf (Retained Earning) vftf vr uL lgodgsfL sf]if (Regulatory Reserve) df

hDdf ug kg]5

-v_ klxnf] NFRSs Compliant ljQLo ljj0f tyf To kZrftsf jifxsf] ljQLo ljj0fxdf b]xfo

adf]lhdsf] lgodgsfL dfof]hg uL lgodgsfL sf]if (Regulatory Reserve) df sd hDdfdividevr

ug kg]5

-c_ Ohfhtkqk|fKt +yfsf] n]vfgLlt adf]lhd n]vfIacuteg ulPsf] shfsf] Aofh cfDbfgL dWo] o

a+ssf] lgb]zg adf]lhd k|f]befjL cfwf (Accrual Basis) df n]vfIacuteg ulg] Aofh cfDbfgL -htM

o a+ssf] kj jLs[lt lnO fli6laquoo k|fyldstfk|fKt If]qdf nufgL ulPsf] shfdf kFhLs0f

ulPsf] Aofh sd tyf cflys jif dfKt ePsf] lbgleq k|fKt ePsf] Aofh sd_

afx]ssf cGo k|fKt xg afFsL Aofh cfDbfgL afasf] sddf k|rlnt lgodfgfsf] cfos

tyf sdrfL af]g s66f uL afFsL] sdnfO l~rt dgfkmf (Retained Earning) nfO vr

uL lgodgsfL sf]ifdf hDdf ug kg]5 pQm Aofh sd k|fKt xg cfPdf lgodgsfL

sf]ifaf6 l~rt dgfkmf (Retained Earning) df lkmtf ug lsg]5

t cf=j )amp^divideampamp sf] nflu otf] cjlw )ampamp cf]h dfGtDd sfod ulPsf] 5

pbfx0fsf] nflu )ampamp cf dfGt leqdf cn xgkg] Aofh sd )ampamp cf]h

dfGtDddf cn ePdf Totf] sdnfO a+s tyf ljQLo +yfn] )ampamp cf dfGtsf]

cfDbfgLdf n]vfordfsg ug Sg]5g


-cf_ Ohfhtkqk|fKt +yfxn] x]s shfdf cfgf] n]vfgLlt adf]lhd n]vfIacuteg ug] xfgL gf]SfgL

(Impairment Loss) tyf o a+ssf] O=k|f=lgb]zg g+= adf]lhd sfod xg] shf gf]SfgL

Jojyf (Loan Loss Provision) sf] ljt[t ljj0f k|To]s qodfdf tof ug kg]5 NFRSs

adf]lhd n]vfIacuteg xg] shf xfgL gf]SfgLsf] sd O=k|f= lgb]zg g+= adf]lhd sfod xg] shf

gf]SfgL Jojyf sd eGbf sd ePdf sd ePhlt sd jflifs kdf l~rt dgfkmf

(Retained Earning) vftfnfO vr uL lgodgsfL sf]ifdf hDdf ug kg]5 NFRSs adf]lhd

n]vfIacuteg xg] shf xfgL gf]SfgLsf] sd a9b uPdf f] a9]hlt sd lgodgsfL sf]ifaf6

l~rt dgfkmfdf lkmtf ug lsg]5

-O_ a+sn] g]kfn ljQLo k|ltj]bgdfg -NFRSs) adf]lhd Fair value through profit or loss df n]vfIacuteg

u]sf] nufgLsf fy cGo sg DklQxdf Fair value gain (unrealized gain) ePdf pQm gfkmf

sdnfO l~rt dgfkmf (Retained Earning) vftfnfO vr uL lgodgsfL sf]ifdf hDdf ug

kg]5 lgodgsfL sf]ifdf hDdf ePsf] sd NFRSs adf]lhd DalGwt DklQsf] Fair value

gain 36]sf] jf Fair value loss ePsf] cjyfdf f] sdnfO jflifs kdf lgodgsfL sf]ifaf6


-O_ cfgf] n]vfgLlt adf]lhd n]vfIacuteg ulPsf] u alsEuml DklQsf] sn sddf k|rlnt

lgodfgfsf] cfos tyf sdrfL af]g s66f uL afFsL] sdnfO u alsEuml DklQ sf

ubfsf] jifdf l~rt dgfkmf vftfnfO vr uL lgodgsfL sf]ifdf hDdf ug kg]5 otf]

sd u alsEuml DklQ laqmL ePsf] jifdf jf jk|of]hgsf nflu k|of]u u]sf] jifdf

lgodgsfL sf]ifaf6 l~rt dgfkmf vftfdf lkmtf ug lsg]5

-p_ ljQLo cjyfsf] ljj0fdf x]sf] yug s DklQ afasf] sd l~rt dgfkmf vftfnfO

vr uL lgodgsfL sf]ifdf hDdf ug kg]5 yug ssf] kg u0fgf ubf yug s

DklQsf] dNo (Carrying Amount) df sdL cfPsf] jifdf sdL cfPsf] afasf] sd


-pm_ cfgf] n]vfgLlt adf]lhd Goodwill n]vfIacuteg ubf n]vfIacuteg ubfsf] jifdf Goodwill sf] lstfaL

dNo -Carrying Amount_ afasf] sd l~rt dgfkmf vftfnfO vr uL lgodgsfL sf]ifdf

hDdf ug kg]5 fy Goodwill sf] xfgL gf]SfgL (Impairment Loss) gfkmf gf]Sfg lxfjdf

vr n]vfIacuteg uL Goodwill sf] lstfaL dNo -Carrying Amount_ 36]sf] cjyfdf xfgL gf]SfgL

afasf] sd lgodgsfL sf]ifaf6 l~rt dgfkmf vftfdf lkmtf ug lsg]5

-C_ cfgf] n]vfgLlt adf]lhd Mergeracquisition af6 llht Bargain Purchase Gain sf] n]vfIacuteg

u]df n]vfIacuteg ubfsf] jifdf f]sf] lstfaL dNo -Carrying Amount_ afasf] sd l~rt

dgfkmf vftfnfO vr uL lgodgsfL sf]ifdf hDdf ug kg]5 f] sd Bonus Share hfL

ug] k|of]hgsf nflu dfq k|of]u ug lsg] 5 fy Bargain Purchase Gain sf] sdaf6 Bonus

Share jLs[ltsf nflu DalGwt klj]If0f ljefudf k]z ubf f]sf]] ljt[t ljj0f lxt k]z

ug kg]5 o a+saf6 jLs[lt k|bfg ePsf] cjyfdf Bonus Share hfL u]sf] sdDd


-P_ cfgf] n]vfgLlt adf]lhd sdrfL vrsf] n]vfIacuteg ubf jLdf+lss dNofIacuteg (Actuary Valuation)

adf]lhd lhgf ePsf] Actuarial Loss nfO Other Comprehensive Income df n]vfIacuteg ePsf]

cjyfdf f] afasf] sd l~rt dgfkmf vftfnfO vr uL lgodgsfL sf]ifdf hDdf ug

kg]5 Actuarial Loss sd ePdf sd ePhlt sd lgodgsfL sf]ifaf6 l~rt dgfkmf

vftfdf lkmtf ug lsg]5

-P]_ n]vfgLlt adf]lhd sg vr sd gfkmf gf]Sfg lxfadf n]vfIacuteg geO Other Comprehensive

Income dfkmt jf f]em OlSj6Ldf n]vfIacuteg eO OlSj6L lxfj cGtutsf] DalGwt zLifs

C0ffTds ePdf f] afasf] l~rt dgfkmf vftfnfO vr uL lgodgsfL sf]ifdf hDdf ug


kg]5 sg cflys jifdf f]xL zLifsdf cfDbfgL n]vfIacuteg ePsf] cjyfdf f] cfDbfgL

afasf] sd -lgodgsfL sf]ifdf hDdf ePsf] sd eGbf a9L gxg] uL_ lgodgsfL sf]ifdf

vr uL l~rt dgfkmf vftfdf hDdf ug lsg]5

-cf]_ dfyL pNn]lvt Jojyf afx]ssf DalGwt klj]If0f ljefun] lgb]zg lbPadf]lhdsf] sd

lgodgsfL sf]ifdf dfof]hg ug kg]5

-cf_ l~rt dgfkmf vr uL lgodgsfL sf]ifdf hDdf ePsf] sd lgodgsfL sf]ifaf6 kgM

l~rt dgfkmfdf lkmtf xg] cjyf ePdf lgodgsfL sf]ifaf6 lkmtf xg] sd f] sf]ifdf

hDdf ePsf] sd eGbf a9L xg] 5g

-u_ lgodgsfL sf]ifdf hDdf ePsf] sd o aFbfdf pNn]lvt Jojyf Pjd o a+sn] lbPsf] jLs[lt

afx]ssf cjyfdf vr ug kfOg] 5g

-3_ lgodgsfL sf]ifdf hDdf ePsf] tyf vr ePsf] sd lxt sf]ifdf ePsf] kljtgsf] ljj0f

cfgf] ljQLo ljj0fsf] n]vf DaGwL l6Kk0fL (Notes to Accounts) df pNn]v (Disclose) ug kg]5

$= vf]hL jrfpm M


PsLs[t lgb]zg )amp^ sf] n]vfgLlt tyf ljQLo ljj0fxsf] 9fFrf DaGwL Jojyf O=k|f lgb]zg

g+= $divide)amp^ af6 hfL ulPsf] lgb]zg tyf f] kZrft ldlt ldlt )ampamp ebf ut]Dd hfL





Name of the Bank or Financial Institution

Consolidated Statement of Financial Position

As on helliphellipAsar 20helliphellip

Group

Bank

Note

Current

Year

Previous

Year

Current

Year

Previous

Year

Assets

Cash and cash equivalent 41

Due from Nepal Rastra Bank 42

Placement with Bank and Financial Institutions 43

Derivative financial instruments 44

Other trading assets 45

Loan and advances to BFIs 46

Loans and advances to customers 47

Investment securities 48

Current tax assets 49

Investment in subsidiaries 410 Investment in associates 411 Investment property 412

Property and equipment 413 Goodwill and Intangible assets 414

Deferred tax assets 415

Other assets 416

Total Assets

Note

Current

Year

Previous

Year

Current

Year

Previous

Year

Liabilities

Due to Bank and Financial Institutions 417

Due to Nepal Rastra Bank 418


Deposits from customers 420

Borrowing 421

Current Tax Liabilities 49

Provisions 422

Deferred tax liabilities 415

Other liabilities 423

Debt securities issued 424

Subordinated Liabilities 425

Total liabilities

Equity


Share capital 426

Share premium

Retained earnings

Reserves 427

Total equity attributable to equity holders

Non-controlling interest

Total equity

Total liabilities and equity

Contingent liabilities and commitment 428

Net assets value per share


Consolidated Statement of Profit or Loss

For the year ended hellipAsar 20helliphellip

Group

Bank

Note

Current

Year

Previous

Year

Current

Year

Previous

Year

Interest income 429

Interest expense 430

Net interest income

Fee and commission income 431

Fee and commission expense 432

Net fee and commission income

Net interest fee and commission income

Net trading income 433

Other operating income 434

Total operating income

Impairment charge(reversal) for loans and other

losses 435

Net operating income

Operating expense

Personnel expenses 436

Other operating expenses 437

Depreciation amp Amortization 438

Operating Profit

Non operating income 439

Non operating expense 440

Profit before income tax

Income tax expense 441


Current Tax

Deferred Tax

Profit for the year

Profit attributable to

Equity holders of the Bank


Profit for the year

Earnings per share

Basic earnings per share

Diluted earnings per share


Consolidated Statement of Comprehensive Income


Group

Bank

Note

Current

Year

Previous

Year

Current

Year

Previous

Year

Profit for the year

Other comprehensive income net of income tax

a) Items that will not be reclassified to profit or loss

Gains(losses) from investments in equity instruments measured at fair value

Gains(losses) on revalution

Atuarial gains(losse) on defined benefit plans

Income tax relating to above items Net other comprehsive income that will not be reclassified to profit or loss

b) Items that are or may be reclassified to profit or loss

Gains(losses) on cash flow hedge

Exchange gains(losses) (arising from translating financial assets of foreign operation)

Income tax relating to above items

Reclassify to profit or loss

Net other comprehsive income that are or may be reclassified to profit or loss

c) Share of other comprehensive income of associate accounted as per equited method

Other comprehensive income for the year net of income tax

Total comprehensive income for the year

Total comprehensive income attributable to



Total comprehensive income for the period



Group

Attributable to equity holders of the Bank

No

n-c

on

tro

llin

g i

nte

rest

To

tal

eq

uit

y

Sh

are

Ca

pit

al

Sh

are

pre

miu

m

Gen

era

l

rese

rv

e

Ex

cha

ng

e

equ

ali

zati

on

rese

rv

e

Reg

ula

tory

rese

rv

e

Fa

ir v

alu

e

rese

rv

e

Rev

alu

ati

on

rese

rv

e

Ret

ain

ed

earn

ing

Oth

er r

ese

rv

e

To

tal

Balance at Sawan 1 20hellip

AdjustmentRestatement

AdjustedRestated balance at Sawan 1 20hellip

Comprehensive income for the year

Profit for the year

Other comprehensive income net of tax







Transfer to reserve during the year

Transfer from reserve during the year

Transactions with owners directly recognised in equity

Share issued

Share based payments

Dividends to equity holders

Bonus shares issued

Cash dividend paid

Other

Total contributions by and distributions


Balance at Asar end 20hellip

Balance at Sawan 1 20helliphellip


Profit for the year










Transactions with owners directly recognized in equity

Share issued



Bonus shares issued

Cash dividend paid

Other




Bank


No

n-c

on

tro

llin

g

inte

rest

To

tal

eq

uit

y

Sh

are

Ca

pit

al

Sh

are

pre

miu

m

Gen

era

l

rese

rv

e

Ex

cha

ng

e

equ

ali

zati

on

rese

rv

e

Reg

ula

tory

rese

rv

e

Fa

ir v

alu

e

rese

rv

e

Rev

alu

ati

on

rese

rv

e

Ret

ain

ed

earn

ing

Oth

er

rese

rv

e

To

tal





Profit for the year











Share issued



Bonus shares issued

Cash dividend paid

Other






Profit for the year











Share issued



Bonus shares issued

Cash dividend paid

Other





Consolidated Statement of cash flows

For the year ended helliphellipAsar 20helliphellip

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

CASH FLOWS FROM OPERATING ACTIVITIES

Interest received

Fees and other income received

Divided received

Receipts from other operating activities

Interest paid

Commission and fees paid

Cash payment to employees

Other expense paid

Operating cash flows before changes in operating assets and liabilities

(Increase)Decrease in operating assets

Due from Nepal Rastra Bank

Placement with bank and financial institutions

Other trading assets

Loan and advances to bank and financial institutions

Loans and advances to customers

Other assets

Increase(Decrease) in operating liabilities

Due to bank and financial institutions

Due to Nepal Rastra Bank

Deposit from customers

Borrowings

Other liabilities

Net cash flow from operating activities before tax paid

Income taxes paid

Net cash flow from operating activities

CASH FLOWS FROM INVESTING ACTIVITIES

Purchase of investment securities

Receipts from sale of investment securities

Purchase of property and equipment

Receipt from the sale of property and equipment

Purchase of intangible assets

Receipt from the sale of intangible assets

Purchase of investment properties

Receipt from the sale of investment properties

Interest received

Dividend received

Net cash used in investing activities


CASH FLOWS FROM FINANCING ACTIVITIES

Receipt from issue of debt securities

Repayment of debt securities

Receipt from issue of subordinated liabilities

Repayment of subordinated liabilities

Receipt from issue of shares

Dividends paid

Interest paid

Other receiptpayment

Net cash from financing activities

Net increase (decrease) in cash and cash equivalents

Cash and cash equivalents at Sawan 1 20helliphellip

Effect of exchange rate fluctuations on cash and cash equivalents held

Cash and cash equivalents at Asar end 20hellip


Notes to the consolidated financial statements

for the year endedhelliphellipAsarhelliphellip

1 Reporting entity

General and background information of Bank or Financial Institution and its subsidiary This shall also include

the principal activities and location of the head office of the reporting entity

2 Basis of Preparation

21 Statement of compliance

22 Reporting period and approval of financial statements

23 Functional and presentation currency

24 Use of Estimates assumptions and judgments

25 Changes in Accounting policies

26 New standards issued but not yet effective

27 New Standards and interpretation not adopted

28 Discounting

3 Significant Accounting Policies

31 Basis of Measurement

32 Basis of consolidation

a Business combination

b non controlling interest (NCI)

c Subsidiaries

dLoss of Control

e Special Purpose Entity (SPE)

fTransaction elimination on consolidation

33 Cash andcash equivalent

34 Financial assets and financial liabilities


Recognition

Classification

Measurement

De-recognition

Determination of fair value

Impairment

35 Trading assets

36 Derivatives assets and derivative liabilities

37 Property and Equipment

38 Goodwill Intangible assets

39 Investment Property

310 Income tax

Current Tax

Deferred Tax

311 Deposits debt securities issued and subordinated liabilities

312 Provisions

313 Revenue Recognition

Interest income

Fee and commission income

Dividend income

Net trading income

Net income from other financial instrument at fair value through Profit or Loss

314 Interest expense

315 Employees Benefits

316 Leases

317 Foreign Currency translation

318 Financial guarantee and loan commitment

319 Share capital and reserves

320 Earnings per share including diluted

321 Segment reporting


Cash and cash equivalent

41

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Cash in hand

Balances with BFIs

Money at call and short notice

Other

Total


42

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Statutory balances with NRB

Securities purchased under resale agreement

Other deposit and receivable from NRB

Total

Placements with Bank and Financial Institutions 43

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Placement with domestic BFIs

Placement with foreign BFIs

Less Allowances for impairment

Total

Derivative financial instruments

44

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Held for trading

Interest rate swap

Currency swap

Forward exchange contract

Others

Held for risk management

Interest rate swap

Currency swap


Other

Total



45

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Treasury bills

Government bonds

NRB Bonds

Domestic Corporate bonds

Equities

Other

Total

Pledged

Non-pledged

Loan and advances to BFIs

46

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Loans to microfinance institutions

Other


Total

461 Allowances for impairment

Balance at Sawan 1

Impairment loss for the year

Charge for the year

Recoveriesreversal

Amount written off

Balance at Asar end


47

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Loan and advances measured at amortized cost

Less Impairment allowances

Collective impairment

Individual impairment

Net amount

Loan and advances measured at FVTPL

Total


471 Analysis of loan and advances - By Product

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Product

Term loans

Overdraft

Trust receiptImport loans

Demand and other working capital loans

Personal residential loans

Real estate loans

Margin lending loans

Hire purchase loans

Deprived sector loans

Bills purchased

Staff loans

Other

Sub total

Interest receivable

Grand total

472 Analysis of loan and advances - By Currency

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Nepalese rupee

Indian rupee

United State dollar

Great Britain pound

Euro

Japanese yen

Chinese Yuan

Other

Total

473 Analysis of loan and advances - By Collateral

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Secured

Movableimmovable assets

Gold and silver

Guarantee of domestic BFIs

Government guarantee

Guarantee of international rated bank

Collateral of export document

Collateral of fixed deposit receipt

Collateral of Government securities


Counter guarantee

Personal guarantee

Other collateral

Subtotal

Unsecured

Grant Total


Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Specific allowances for impairment

Balance at Sawan 1


Charge for the year

Recoveriesreversal during the year

Write-offs

Exchange rate variance on foreign currency impairment

Other movement

Balance at Asar end

Collective allowances for impairment

Balance at Sawan 1


Charge(reversal) for the year


Other movement

Balance at Asar end

Total allowances for impairment

Investment securities

48

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Investment securities measured at amortized cost

Investment in equity measured at FVTOCI

Total

481 Investment securities measured at amortized cost

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Debt securities

Government bonds


Government treasury bills

Nepal Rastra Bank bonds

Nepal Rastra Bank deposits instruments

Other

Less specific allowances for impairment

Total

482 Investment in equity measured at fair value through other comprehensive income

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Equity instruments

Quoted equity securities

Unquoted equity securities

Total

483 Information relating to investment in equities

Group

Bank

Current Year

Previous

Year

Current Year

Previous Year

Cost Fair

Value

Cost Fair

Value

Cost Fair

Value

Cost Fair

Value

Investment in quoted equity

helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellipLtd

helliphelliphelliphellipshares of Rs helliphellipeach



Investment in unquoted equity





Total

Current tax assets

49

Group

Bank

Current Year

Previous

Year

Current

Year

Previous Year

Current tax assets

Current year income tax assets

Tax assets of prior periods

Current tax liabilities

Current year income tax liabilities

Tax liabilities of prior periods

Total


Investment in subsidiaries

410

Bank

Current

Year

Previous

Year

Investment in quoted subsidiaries

Investment in unquoted subsidiaries

Total investment


Net carrying amount

4101 Investment in quoted subsidiaries

Bank

Current Year

Previous Year

Cost Fair

Value

Cost Fair

Value





Total

4102 Investment in unquoted subsidiaries

Bank

Current Year

Previous Year

Cost Fair

Value

Cost Fair

Value





Total

4103 Information relating to subsidiaries of the Bank

Bank

Percentage of ownership held by the

Bank

Current Year

Previous Year





Group


Current Year

Ltd hellipLtd

hellipLtd hellipLtd

Equity interest held by NCI ()

Profit(loss) allocated during the year

Accumulated balances of NCI as on Asar endhelliphellip

Dividend paid to NCI

Previous Year

Ltd hellipLtd

hellipLtd hellipLtd





Investment in associates

Group

Current

Year

Previous

Year

Current

Year

Investment in quoted associates

Investment in unquoted associates

Total investment


Net carrying amount

4111 Investment in quoted associates

Group

Bank

Current Year

Previous Year

Current Year

Previous Year

Cost Fair

Value

Cost Fair

Value

Cost Fair

Value

Cost Fair

Value

helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellipLtd




Total

4112 Investment in unquoted associates

Group

Bank

Current Year

Previous Year

Current Year

Previous Year

Cost Fair

Value

Cost Fair

Value

Cost Fair

Value

Cost Fair

Value

helliphelliphelliphelliphelliphelliphelliphelliphelliphellipLtd





Total

4113 Information relating to associates of the Bank

Group

Bank

Percentage of ownership

held by the Bank


held by the Bank

Current

Year

Previous

Year

Current

Year

Previous

Year





4114 Equity value of associates

Group

Current

Year

Previous

Year



Total

Investment properties

412

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Investment properties measured at fair value

Balance as on Sawan 1 helliphellip

Additiondisposal during the year

Net changes in fair value during the year

Adjustmenttransfer

Net amount

Investment properties measured at cost



Adjustmenttransfer

Accumulated depreciation

Accumulated impairment loss

Net amount

Total


Property and Equipment

413

Group

Particulars

La

nd

Bu

ild

ing

Lea

seh

old

Pro

per

ties

Co

mp

ute

r

amp

Acc

esso

rie

s

Veh

icle

s

Fu

rnit

ure

amp F

ixtu

re

Ma

chin

ery

Eq

uip

men

t amp

Oth

ers

To

tal

Asa

r

end

20

X2

To

tal

Asa

r

En

d 2

0X

1

Cost

As on Sawan 1 20X0

Addition during the Year

Acquisition

Capitalization

Disposal during the year

AdjustmentRevaluation

Balance as on Asar end 20X1


Acquisition

Capitalization




Depreciation and Impairment

As on Sawan 1 20X0

Depreciation charge for the Year

Impairment for the year

Disposals

Adjustment

As on Asar end 20X1



Disposals

Adjustment

As on Asar end 20X2

Capital Work in Progress

Net Book Value

As on Asar end 20X0

As on Asar end 20X1

As on Asar end 20X2

Bank

Particulars

La

nd

Bu

ild

ing

Lea

seh

ol

d

Pro

per

tie

s C

om

pu

te

r amp

Acc

esso

ri

es

Veh

icle

s

Fu

rnit

ur

e amp

Fix

ture

Ma

chin

e

ry

Eq

uip

me

nt

amp

Oth

ers

To

tal

31

st A

sar

20

X2

To

tal

Asa

r E

nd

20

X1

Cost

As on Sawan 1 20X0


Acquisition

Capitalization





Acquisition

Capitalization






As on Sawan 1 20X0



Disposals

Adjustment

As on Asar end 20X1



Disposals

Adjustment

As on Asar end 20X2


Net Book Value

As on Asar end 20X0

As on Asar end 20X1

As on Asar end 20X2

Goodwill and Intangible Assets

414

Group

Particulars Goodwill

Software

Other

Total

Asar end

20X2

Total

Asar end

20X1 Purchased Developed

Cost

As on Sawan 1 20X0


Acquisition

Capitalization





Acquisition

Capitalization


AdjustmentRevluation


Amortization and Impairment

As on Sawan 1 20X0

Amortization charge for the Year


Disposals

Adjustment

As on Asar end 20X1



Disposals

Adjustment

As on Asar end 20X2


Net Book Value

As on Asar end 20X0

As on Asar end 20X1

As on Asar end 20X2

Bank

Particulars Goodwill Software

Other Total

Asar end

Total

Asar end Purchased Developed


20X2 20X1

Cost

As on Sawan 1 20X0


Acquisition

Capitalization





Acquisition

Capitalization





As on Sawan 1 20X0



Disposals

Adjustment

As on Asar end 20X1



Disposals

Adjustment

As on Asar end 20X2


Net Book Value

As on Asar end 20X0

As on Asar end 20X1

As on Asar end 20X2

Deferred Tax

415

Group

Bank

Current Year

Current Year

Def

erre

d

Ta

x

Ass

ets

D

efer

red

Ta

x

Lia

bil

itie

s

N

et

Def

erre

d

Ta

x

Ass

ets

(Lia

bil

itie

s)

Def

erre

d

Ta

x

Ass

ets

D

efer

red

Ta

x

Lia

bil

itie

s

N

et

Def

erre

d

Ta

x

Ass

ets

(Lia

bil

itie

s)

Deferred tax on temporary differences on following items

Loan and Advance to BFIs




Property amp equipment

Employees defined benefit plan

Lease liabilities

Provisions

Other temporary differences

Deferred tax on temporary differences


Deferred tax on carry forward of unused tax losses

Deferred tax due to changes in tax rate

Net Deferred tax asset(liabilities) as on year end of helliphellip

Deferred tax (asset)liabilities as on sawan 1 helliphellip

Origination(Reversal) during the year

Deferred tax expense(income) recognized in profit or loss

Deferred tax expense(income) recognized in other comprehensive income

Deferred tax expense(income) recognized in directly in equity

Previous Year

Previous Year

Def

erre

d

Ta

x

Ass

ets

D

efer

red

Ta

x

Lia

bil

itie

s

N

et

Def

erre

d

Ta

x

Ass

ets

(Lia

bil

itie

s)

Def

erre

d

Ta

x

Ass

ets

D

efer

red

Ta

x

Lia

bil

itie

s

N

et

Def

erre

d

Ta

x

Ass

ets

(Lia

bil

itie

s)








Lease liabilities

Provisions











Other assets

416

Group

Bank

Current Year

Previous Year

Current Year

Previous Year

Assets held for sale

Other non banking assets

Bills receivable


Accounts receivable

Accrued income

Prepayments and deposit

Income tax deposit

Deferred employee expenditure

Other

Total


Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Money market deposits

Interbank borrowing

Other deposits from BFIs

Settlement and clearing accounts


Total


418

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Refinance from NRB

Standing Liquidity Facility

Lender of last report facility from NRB

Securities sold under repurchase

agreements

Other payable to NRB

Total


419

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Held for trading

Interest rate swap

Currency swap


Others


Interest rate swap

Currency swap


Other


Total

Deposits from customers

420

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Institutions customers

Term deposits

Call deposits

Current deposits

Other

Individual customers

Term deposits

Saving deposits

Current deposits

Other

Total

4201 Currency wise analysis of deposit from customers

Group

Bank

Nepalese rupee

Indian rupee

United State dollar

Great Britain pound

Euro

Japenese yen

Chinese yuan

Other

Total

Borrowing

421

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Domestic Borrowing

Nepal Government

Other Institutions

Other

Sub total

Foreign Borrowing

Foreign Bank and Financial

Institutions


Multilateral Development Banks

Other Institutions

Sub total

Total

Provisions

422

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Provisions for redundancy

Provision for restructuring

Pending legal issues and tax litigation

Onerous contracts

Other

4211 Movement in provision

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Balance at Sawan 1

Provisions made during the year

Provisions used during the year

Provisions reversed during the year

Unwind of discount

Balance at Asar end

Other liabilities

423

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Liability for employees defined benefit obligations

Liability for long-service leave

Short-term employee benefits

Bills payable

Creditors and accruals

Interest payable on deposit

Interest payable on borrowing

Liabilities on deferred grant income

Unpaid Dividend

Liabilities under Finance Lease

Employee bonus payable

Other

Total

4221 Defined benefit obligations

Group

Bank


The amounts recognized in the statement of financial position are as follows

Current Year

Previous

Year

Current Year

Previous

Year

Present value of unfunded obligations

Present value of funded obligations

Total present value of obligations

Fair value of plan assets

Present value of net obligations

Recognized liability for defined benefit obligations

4222 Plan assets

Group

Bank

Plan assets comprise

Current Year

Previous

Year

Current Year

Previous

Year

Equity securities

Government bonds

Bank deposit

Other

Total

Actual return on plan assets

4223 Movement in the present value of defined benefit obligations

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Defined benefit obligations at Sawan 1

Actuarial losses

Benefits paid by the plan

Current service costs and interest

Defined benefit obligations at Asar end

4224 Movement in the fair value of plan assets

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Fair value of plan assets at Sawan 1

Contributions paid into the plan

Benefits paid during the year

Actuarial (losses) gains

Expected return on plan assets

Fair value of plan assets at Asar end

4225 Amount recognized in profit or loss

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Current service costs


Interest on obligation


Total

4226 Amount recognized in other comprehensive income

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Actuarial (gain)loss

Total

4227 Actuarial assumptions

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Discount rate

Expected return on plan asset

Future salary increase

Withdrawal rate

Debt securities issued

424

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Debt securities issued designated as at fair value through profit or loss

Debt securities issued at amortized

cost

Total

Subordinated Liabilities

425

425

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Redeemable preference shares

Irredeemable cumulative preference shares (liabilities component)

Other

Total

Share capital

426

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Ordinary shares

Convertible preference shares (equity component only)

Irredeemable preference shares (equity component only)

Perpetual debt (equity component

only)

Total


4251 Ordinary shares

Bank

Current Year

Previous

Year

Authorized Capital

helliphelliphelliphelliphelliphelliphellipOrdinary share of Rs 100 each

Issued capital


Subscribed and paid up capital


Total

4252 Ordinary share ownership

Bank

Current Year

Previous Year

Percent Amount

Percent Amount

Domestic ownership

Nepal Government

A class licensed institutions

Other licensed institutions

Other Institutions

Public

Other

Foreign ownership

Total

Note Name of each shareholder alongwith their holding percentage who holds 05 or more share shall be disclosed in

above format

Reserves

427

Group

Bank

Current Year

Previous

Year

Current

Year

Previous

Year

Statutory general reserve

Exchange equalization reserve

Corporate social responsibility reserve

Capital redemption reserve

Regulatory reserve

Investment adjustment reserve

Capital reserve

Assets revaluation reserve

Fair value reserve

Dividend equalization reserve


Actuarial gain

Special reserve

Other reserve

Total

Contingent liabilities and commitments

428

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Contingent liabilities

Undrawn and undisbursed facilities

Capital commitment

Lease Commitment

Litigation

Total

4281 Contingent liabilities

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Acceptance and documentary credit

Bills for collection

Forward exchange contracts

Guarantees

Underwriting commitment

Other commitments

Total

4282 Undrawn and undisbursed facilities

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Undisbursed amount of loans

Undrawn limits of overdrafts

Undrawn limits of credit cards

Undrawn limits of letter of credit

Undrawn limits of guarantee

Total


4283 Capital commitments

Capital expenditure approved by relevant authority of the bank but provision has not been made in financial

statements

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Capital commitments in relation to Property and Equipment

Approved and contracted for

Approved but not contracted for

Sub total

Capital commitments in relation to Intangible assets



Sub total

Total

4284 Lease commitments

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Operating lease commitments

Future minimum lease payments under non cancellable operating lease where the bank is lessee

Not later than 1 year

Later than 1 year but not later than 5 years

Later than 5 years

Sub total

Finance lease commitments




Later than 5 years

Sub total

Grand total

4285 Litigation

Explanatory paragraphs are required for litigation contingent liabilities as per their own case of each bank

Interest income

429

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year








Loan and advances to staff

Other

Total interest income

Interest expense

430

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year




Borrowing


Subordinated liabilities

Other

Total interest expense

Fees and Commission Income

431

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year

Loan administration fees

Service fees

Consortium fees

Commitment fees

DDTTSwift fees

Credit cardATM issuance and renewal fees

Prepayment and swap fees

Investment banking fees

Asset management fees

Brokerage fees

Remittance fees

Commission on letter of credit

Commission on guarantee contracts issued

Commission on share underwritingissue

Locker rental

Other fees and commission income

Total fees and Commission Income

Fees and commission expense

432

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year


ATM management fees

VISAMaster card fees

Guarantee commission

Brokerage

DDTTSwift fees

Remittance fees and commission

Other fees and commission expense

Total fees and Commission Expense

Net trading income

433

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year

Changes in fair value of trading assets

Gainloss on disposal of trading assets

Interest income on trading assets

Dividend income on trading assets

Gainloss foreign exchange transaction

Other

Net trading income

Other operating income

434

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year

Foreign exchange revaluation gain

Gainloss on sale of investment securities

Fair value gainloss on investment properties

Dividend on equity instruments

Gainloss on sale of property and equipment

Gainloss on sale of investment property

Operating lease income

Gainloss on sale of gold and silver

Other

Total

Impairment charge(reversal) for loan and other losses

435

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year

Impairment charge(reversal) on loan and advances to BFIs

Impairment charge(reversal) on loan and advances to customer

Impairment charge(reversal) on financial Investment

Impairment charge(reversal) on placement with banks and financial institutions

Impairment charge(reversal) on property and equipment

Impairment charge(reversal) on goodwill and intangible assets

Impairment charge(reversal) on investment properties

Total


Personnel Expense

436

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year

Salary

Allowances

Gratuity expense

Provident fund

Uniform

Training amp development expense

Leave encashment

Medical

Insurance

Employees incentive

Cash-settled share-based payments

Pension expense

Finance expense under NFRSs

Other expenses related to staff

Subtotal

Employees bonus

Grand total

Other operating expense

437

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year

Directors fee

Directors expense

Auditors remuneration

Other audit related expense

Professional and legal expense

Office administration expense

Operating lease expense

Operating expense of investment properties

Corporate social responsibility expense

Onerous lease provisions

Other

Total

4371 Office administration expense

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year

Water and electricity

Repair and maintenance

(a) Building


(b) Vehicle

(c) Computer and accessories

(d) Office equipment and furniture

(e) Other

Insurance

Postage telex telephone fax

Printing and stationery

News paper books and journals

Advertisement

Donation

Security expense

Deposit and loan guarantee premium

Travel allowance and expense

Entertainment

Annualspecial general meeting expense

Other

(a) helliphelliphellip

(b) helliphelliphellip

Total

Depreciation amp Amortization

438

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year

Depreciation on property and equipment

Depreciation on investment property

Amortization of intangible assets

Total

Non operating income

439

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year

Recovery of loan written off

Other income

Total

Non operating expense

440

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year

Loan written off

Redundancy provision

Expense of restructuring

Other expense

Total


Income tax expense

441

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year

Current tax expense

Current year

Adjustments for prior years

Deferred tax expense

Origination and reversal of temporary differences

Changes in tax rate

Recognition of previously unrecognized tax losses

Total income tax expense

4411 Reconciliation of tax expense and accounting profit

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year

Profit before tax

Tax amount at tax rate ofhelliphelliphellip

Add Tax effect of expenses that are not deductible for tax purpose

Less Tax effect on exempt income

Addless Tax effect on other items


Effective tax rate


Statement of distributable profit or loss


(As per NRB Regulation)

Bank

Current

Year

Previous

Year

Net profit or (loss) as per statement of profit or loss

Appropriations

a General reserve

b Foreign exchange fluctuation fund

c Capital redemption reserve

d Corporate social responsibility fund

e Employees training fund

f Other

Profit or (loss) before regulatory adjustment

Regulatory adjustment

a Interest receivable (-)previous accrued interest received (+)

b Short loan loss provision in accounts (-)reversal (+)

c Short provision for possible losses on investment (-)reversal (+)

d Short loan loss provision on Non Banking Assets (-)reversal (+)

e Deferred tax assets recognized (-) reversal (+)

f Goodwill recognized (-) impairment of Goodwill (+)

g Bargain purchase gain recognized (-)reversal (+)

h Actuarial loss recognized (-)reversal (+)

i Other (+-)

Distributable profit or (loss)


5 Disclosure amp Additional Information

51

Risk management

Credit risk

Market risk

Liquidityrisk

Fair value of financial assets and liabilities

52

Capital management

Bank or Financial Instituion shall disclose following information in regard of capital management

(i) Qualitative disclosures

Summary information of objectives policies and processes for managing capital terms and

conditions of the main features of all capital instruments especially in the case of innovative

complex or hybrid capital instruments

(ii) Quantitative disclosures





outstanding amount maturity and amount raised during the year and amount eligible

to be reckoned as capital funds








2 Risk exposures





(iii) Compliance with external requirement

Whether during the period it complied with any externally imposed capital requirements to

which it is subject and the consequences of such non-compliance in case the institution has not

complied with those requirements

53

Classification of financial assets and financial liabilities

54 Operating Segment Information

1 General information

(a) Factors that management used to identify the entity‟s reportable segments

(b) Description of the types of products and services from which each reportable segment derives its revenues

2 Information about profit or loss assets and liabilities

Particulars Reportabl

e Segment

Reportabl

e Segment

Reportabl

e Segment

helliphellip

All

Other Total


1 2 3

(a) Revenues from external customers

(b) Intersegment revenues

(c) Net Revenue

(d) Interest revenue

(e) Interest expense

(f) Net interest revenue(b)

(g) Depreciation and amortisation

(h) Segment profit (loss)

(i)

Entity‟s interest in the profit or loss

of associates accounted for using

equity method

(j) Other material non-cash items

helliphelliphellip

helliphelliphellip

helliphelliphellip

(k) Impairment of assets

(l) Segment assets

(m) Segment liabilities

An entity shall disclose the following about each reportable segment if the specified amounts are included in the

measure of segment assets reviewed by the chief operating decision maker or are otherwise regularly provided to

the chief operating decision maker

(a) Investment in associates accounted for by the equity method

(b) Amounts of additions to non-current assets other than financial instruments deferred tax assets post-

employment benefit assets and rights arising under insurance contracts

3 Measurement of operating segment profit or loss assets and liabilities

(a) Basis of accounting for any transactions between reportable segments

(b) Nature of any differences between the measurements of the reportable segments‟ profits or losses and the

entity‟s profit or loss before income tax

(c) Nature of any differences between the measurements of the reportable segments‟ assets and the entity‟s

asset

(d) Nature of any changes from prior periods in the measurement methods used to determine reported segment

profit or loss and the effect if any and

(e) Nature and effect of any asymmetrical allocations to reportable segments

4 Reconciliations of reportable segment revenues profit or loss assets and liabilities

(a) Revenue

Total revenues for reportable segments xxxx

Other revenues xxxx

Elimination of intersegment revenues (xxxx)

Entityrsquos revenues xxxx

(b) Profit or loss

Total profit or loss for reportable segments xxxx

Other profit or loss xxxx

Elimination of intersegment profits (xxxx)


Unallocated amounts

helliphelliphelliphellip xxxx

helliphelliphelliphellip (xxxx)

Profit before income tax xxxx

(c) Assets

Total assets for reportable segments xxxx

Other assets xxxx

Unallocated amounts (xxxx)

Entityrsquos assets xxxx

(d) Liabilities

Total liabilities for reportable segments xxxx

Other liabilities xxxx

Unallocated liabilities (xxxx)

Entityrsquos liabilities xxxx

5 Information about products and services

Revenue from each type of product and services described in point no 1(b) above

(a) helliphelliphelliphellip xxxx

(b) helliphelliphelliphellip xxxx

(c) helliphelliphelliphelliphellip xxxx

6 Information about geographical areas

Revenue from following geographical areas

(a) Domestic xxxx

Province 1 xxxx

Province 2 xxxx

Province 3 xxxx

Province 4 xxxx

Province 5 xxxx

Province 6 xxxx

Province 7 xxxx

(b) Foreign xxxx

Total xxxx

7 Information about major customers

Information about the extent of its reliance on its major customers if revenue from a single external

customer amounts to 10 percent or more of the entity‟s revenue

Particular Revenue Segment

Customer 1 xxxx Segment 1


helliphelliphellip xxxx Segment 2

Total xxxx

The entity does not need to disclose the name of the customer


55 Share options and share based payment

56 Contingent liabilities and commitment

57 Related parties disclosures

58 Merger and acquisition

59 Additional disclosures of non consolidated entities

510 Events after reporting date

511 Disclosure effect of transition from previous GAAP to NFRSs

1 Reconciliation of equity

As at

01042073 As at 31032074

Ex

pla

nat

or

y N

ote

(Date of

Transition)

(End of last

period presented

under previous

GAAP)

Total equity under Previous GAAP

Adjustments under NFRSs

Impairment on loan and advances

Fair value amp employees benefit accounting of staff loan

Lease accounting

Measurement of investment securities at fair value

Revaluation of property amp equipment

Recognition of investment property

Amortisation of debt securities issued

Deferred tax

Defined benefit obligation of employees

GoodwillBargain purchase gain

Interest income

Other

helliphellip

Total Adjustment to equity

Total Equity under NFRSs

Explanatory note is required for each line item presented in adjustment on which transition effect has been

arisen

2 Reconciliation of profit or loss

For the year ended 31032074

Explanatory

Note

(the latest period presented

under previous GAAP)

Profit(Loss) for the year

Previous GAAP


Interest income

Impairment of loan and advances

Employees benefit amortisation under staff loan


Defined benefit obligation of employee


Amortisation expense of debt securities


Interest expense

Depreciation amp Amortisation

Other

helliphelliphellip

helliphelliphellip

Total Adjustment to profit or loss

Profit or loss under NFRSs

Other Comprehensive Income

Total Comprehensive income under NFRSs


arisen

3 Effect of NFRSs adoption for the statement of financial position

As at 01042073

(Date of Transition)

As at 31032074

(End of last period

presented under previous

GAAP)

Particulars

Ex

pla

na

to

ry N

ote

Pre

vio

us

GA

AP

Eff

ect

of

Tra

nsi

tio

n

to N

FR

Ss

Op

enin

g

NF

RS

s

sta

tem

ent

of

Fin

an

cia

l

Po

siti

on

P

rev

iou

s

GA

AP

Cu

mu

lati

v

e E

ffec

t o

f

Tra

nsi

tio

n

to N

FR

Ss

Am

ou

nt

as

per

NF

RS

s

Assets



Placement with Bank and Financial Institutions






Current tax assets

Investment in susidiaries


Investment property

Property and equipment

Goodwill and Intangible assets

Deferred tax assets

Other assets

Total Assets

Liabilities

Due to Bank and Financial Instituions





Borrowing

Current Tax Liabilities

Provisions

Deferred tax liabilities

Other liabilities



Total liabilities

Equity

Share capital

Share premium

Retained earnings

Reserves



Total equity


Explanatory note is required for each line item which has been impacted by transition


4 Effect of NFRSs adoption for statement of profit or loss and other comprehensive income

Ex

pla

na

tory

No

te


(the latest period presented under

previous GAAP)

Particulars

Pre

vio

us

GA

AP

Eff

ect

of

Tra

nsi

tio

n

to N

FR

Ss

Am

ou

nt

as

per

NF

RS

s

Interest income

Interest expense

Net interest income


Fee and commission expense



Net trading income




losses


Operating expense

Personnel expenses

Other operating expenses


Operating Profit




Income tax expense

Current Tax

Deferred Tax

Profit for the year

Other comprehensive income

Total Comprehensive


arisen


5 Effect of NFRSs adoption for statement of cash flows

Ex

pla

na

tory

No

te


(the latest period presented under previous

GAAP)

Particulars

Previous

GAAP

Effect of

Transition to

NFRSs

Amount

as per

NFRSs

Net cash flows from operating activities

Net cash flows from investing activities

Net cash flows from financing activities

Net increase(decrease) in cash and cash equivalent

Cash and cash equivalent at the beginning of the period

Cash and cash equivalent at the end of the period

Explanatory note is required for each line item

Format of Interim Financial Statements

Format of Interim Financial Statements to be published in News Paper

helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip Ltd

Condensed Consolidated Statement of Financial Position

As on Quarter ended helliphellip helliphelliphelliphellip 20hellip

Group

Bank

Assets

This

Quarter

Ending

Immediate

Previous Year

Ending

This

Quarter

Ending

Immediate

Previous Year

Ending









Current tax assets



Investment property



Deferred tax assets

Other assets

Total Assets

Liabilities

Due to Bank and Financial Institutions




Borrowing



Provisions


Other liabilities



Total liabilities

Equity

Share capital

Share premium

Retained earnings

Reserves



Total equity



Condensed Consolidated Statement of Profit or Loss

For the Quarter ended helliphellip helliphelliphelliphellip 20hellip

Group

Bank

Particulars

Current Year

Previous Year

Current Year

Previous Year

Corresponding

Corresponding

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to

This

Quarter

(YTD)

Interest income

Interest expense

Net interest income

Fee and commission income Fee and commission expense


Net interest fee and commission

income

Net trading income Other operating income


Impairment charge(reversal) for loans

and other losses


Operating expense Personnel expenses



Operating Profit

Non operating income Non operating expense


Income tax expense

Current Tax

Deferred Tax

Profit(loss) for the period

Condensed Consolidated Statement of Comprehensive Income




Total Comprehensive Income






Total

Ratios as per NRB Directive

Group

Bank

Particulars

Current Year

Previous Year

Current Year

Previous Year

Corresponding

Corresponding

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to This

Quarter

(YTD)

Capital fund to RWA

Non-performing loan (NPL) to total loan

Total loan loss provision to Total NPL

Cost of Funds

Credit to Deposit Ratio

Base Rate

Interest Rate Spread

Note Bank and financial institutions shall clearly mention in the interim financial report published in news paper that detailed

interim report has been published in their website

Details about the distributable profit

Net Profit for the period end helliphellip quarter XXXXX

1 Appropriations

11 Profit required to be appropriated to XXXXX

a General Reserve xxxx

b Capital Redemption Reserve xxxx

c Exchange Fluctuation Fund xxxx

d CSR Fund xxxx

e Employees Training Fund xxxx

f Other xxxx

12 Profit required to be transfered to Regulatory Reserve XXXXX

a Transferred to Regulatory Reserve xxxxx

b Transferred from Regulatory Reserve (xxxx)

Net Profit for the period end helliphellipquarter available for distribution XXXXX

Disclosure as per other regulatory requirement


Format of Interim Financial Statements to be Uploaded on Website




Group

Bank

Assets

This

Quarter

Ending

Immediate

Previous Year

Ending

This

Quarter

Ending

Immediate

Previous Year

Ending









Current tax assets



Investment property



Deferred tax assets

Other assets

Total Assets

Liabilities





Borrowing


Provisions


Other liabilities



Total liabilities

Equity

Share capital

Share premium

Retained earnings

Reserves



Total equity






Group

Bank

Particulars

Current Year

Previous Year

Current Year

Previous Year

Corresponding

Corresponding

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to

This

Quarter

(YTD)

Interest income

Interest expense

Net interest income




income




and other losses





Operating Profit



Income tax expense

Current Tax

Deferred Tax

Profit for the period


Statement of Comprehensive Income

Group

Bank

Particulars

Current Year

Previous Year

Current Year

Previous Year

Corresponding

Corresponding

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to

This

Quarter

(YTD)

Profit or loss for the period



-Gains(losses) from investments in equity instruments measured at fair value

-Gain(loss) on revaluation

-Actuarial gainloss on defined benefit plans

-Income tax relating to above items

Net other compressive income that will not be reclassified to profit or loss


-Gains(losses) on cash flow hedge

-Exchange gains(losses) (arising from translating financial assets of foreign operation)


Net other compressive income that are or may be reclassified to profit or loss

c) Share of other comprehensive income of associate accounted as per equity method

Other comprehensive income for the period net of income tax

Total Comprehensive Income for the period




Total

Earnings per share


Annualized Basic Earnings Per Share



Group

Bank

Particulars Current Year

Previous Year

Current Year

Previous Year

Corresponding

Corresponding

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to This

Quarter

(YTD)

Capital fund to RWA


Cost of Funds


Base Rate



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Condensed Consolidated Statement of Changes in Equity

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Group


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Total comprehensive income

Contributions from and distributions to owners

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Cash dividend paid

Other


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Share issued




Bonus shares issued

Cash dividend paid

Other



Bank


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helliphelliphelliphelliphelliphelliphellip Ltd

Condensed Consolidated Statement of cash flows


Group

Bank

Up to

This

Quarter

Corresponding

Previous Year

Up to this

Quarter

Up to

This

Quarter

Corresponding

Previous Year

Up to this

Quarter


Interest received Fees and other income received Divided received Receipts from other operating activities Interest paid Commission and fees paid Cash payment to employees Other expense paid Operating cash flows before changes in operating assets and liabilities

(Increase)Decrease in operating assets Due from Nepal Rastra Bank Placement with bank and financial institutions Other trading assets Loan and advances to bank and financial institutions Loans and advances to customers Other assets

Increase(Decrease) in operating liabilities Due to bank and financial institutions Due to Nepal Rastra Bank Deposit from customers Borrowings Other liabilities


Income taxes paid


CASH FLOWS FROM INVESTING ACTIVITIES Purchase of investment securities









Interest received

Dividend received








Dividends paid

Interest paid






Cash and cash equivalents at helliphellip end 20hellip



1 Appropriations





d CSR Fund xxxx


f Other xxxx





Notes to the Interim Financial Statements

1 Basis of preparation

2 Statement of Compliance with NFRSs


4 Changes in accounting policies

5 Significant accounting policies

6 Segmental Information

A Information about reportable segments

Particulars Reportable

Segment 1

Reportable

Segment 2 helliphellip All Other Total


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Revenues from external customers

Intersegment revenues

Segment profit (loss) before tax

Segment assets

Segment liabilities

B Reconciliation of reportable segment profit or loss

Particulars Current

Quarter

Corresponding

Previous Year

Quarter

Total profit before tax for reportable segments

Profit before tax for other segments

Elimination of inter-segment profit

Elimination of discontinued operation

Unallocated amounts

ndash Other corporate expenses

Profit before tax


8 Dividends paid (aggregate or per share) separately for ordinary shares and other shares

9 Issues repurchases and repayments of debt and equity securities

10 Events after interim period

11 Effect of changes in the composition of the entity during the interim period including merger and

acquisition

Brief explanations on accounts head of the Statement of Financial Position

Assets Side

1 Cash and cash equivalent

This account shall be used for presenting the total amount of cash-in-hand balances with other

bank and financial institutions money at call and short notice and highly liquid financial assets

with original maturities of three months or less from the acquisition date that are subject to an

insignificant risk of changes in their fair value and are used by the licensed institution in the

management of its short term commitments

2 Due from Nepal Rastra Bank

Statutory balances held with Nepal Rastra Bank for compulsory cash reserve securities purchased

from Nepal Rastra Bank under resale agreement and other deposits with and receivables from

Nepal Rastra Bank shall be presented under this account head

3 Placement with bank and financial institutions

Placements with domestic as well as foreign bank and financial institutions with original

maturities of more than three months from the acquisition date are presented under this account

head

4 Derivative financial instruments


Derivative instruments like interest rate swap currency swap forward foreign exchange contract

etc held for trading as well as risk management purposes shall be presented under this head

5 Other trading assets

Trading assets are those assets that the licensed institution acquires principally for the purpose of

selling in the near term or holds as part of a portfolio that is managed together for short-term

profit shall be presented under this account head The other trading asset includes non derivative

financial assets It includes Government bonds NRB Bonds Domestic Corporate bonds Treasury

bills Equities etc held primarily for the trading purpose

6 Loan and advances to bank and financial institutions

Loan and advances given to microfinance financial institutions as well as other bank and financial

institutions shall be presented under this head Specific impairment on loan and advance to bank

and financial institutions shall be deducted

7 Loan and advances to customers

Under this head sum of the outstanding amount of all loans and advances extended to the

customers other than BFIs as well as bills purchased and discounted less the amount of

impairment allowances shall be presented Loan to employees provided according to the

Employees Bylaws of the licensed institution shall also be presented under this head

8 Investments securities

Investments made by the licensed institutions in financial instruments shall be presented under

this account head in three categories ie investment securities designated at fair value through

profit or loss investment securities measured at amortized cost and investment in equity measured

at fair value through other comprehensive income Investment other than those measured at

amortized cost shall be measure at fair value and changes in fair value shall be recognized in

profit or loss or other comprehensive income as per the business model adopted by the financial

institutions for the specific securities Where income from the investment is received in the form

of bonus shares the valuation of investment shall be made by increasing the number of shares

only without changing in the cost of investment The financial institutions shall disclose following

particulars in respect of investment in shares and debenturebond

a Following particulars shall clearly be disclosed in respect of investment in shares of other

companies

(1) Name of the company

(2) Type of share (ordinary or preference) in case of preference shares including the rate of

dividend

(3) Total number of shares subscribed (including bonus shares if received)

(4) Face value per share

(5) The cost price to licensed institution

(6) Fair value of the shares at the end of the fiscal year

(7) Where a company in which the licensed institution has investment in shares has not

declared dividend for previous 3 years particulars indicating the same

b Following particulars shall clearly be disclosed in respect of investment in debentures and

bonds of other companies


(2) Rate of Interest

(3) Installment of Debenturebond subscribed

(4) Face value per debenturebond

(5) Maturity date of debenturebond

(6) The purchase price of the debenturesbond

(7) Fair value of the debenturesbond measured at fair value

The financial institution shall recognize impairment loss if any on the investment instruments

measured at amortized cost The calculation of impairment loss shall be as per requirement of

NFRSs


The financial institution shall recognize measure present and disclose the investment instruments

as per the requirement of NFRSs

9 Current tax assets

This will include any advance payment made by the licensed institution towards income tax

liabilities or other tax liabilities to the taxing authorities

10 Investment in Subsidiaries

Subsidiaries are the entities that are controlled by the bank Investment made by the bank in its

subsidiaries shall be presented in this head under separate financial statements Since the

investment amount is eliminated in consolidation process no amount shall be presented under

group financial statements

11 Investment in Associates

Associates are those entities in which the bank has significant influence but not control over the

financial and operating policies Investment made by the bank in its associates shall be presented

in this head under this account head

12 Investment properties

Land or land and building other than those classified as property and equipment and non current

assets held for sale under relevant accounting standard shall be presented under this account head

This shall include land land and building acquired as non banking assets by the Bank but not

sold

13 Property and equipment

All assets of long-term nature (fixed) like land building IT equipment fixtures and fittings

office equipment and appliances vehicles machinery leasehold developments and capital work

in progress owned by the licensed institution shall be presented under this head

14 Goodwill and intangible assets

Goodwill and intangible assets like computer software both purchased and internally generated

trade mark etc shall be presented under this account head

15 Deferred tax assets

Deferred tax assets recognized as per NFRSs on temporary deductible differences carry forward

of unused tax losses changes in tax rate etc shall be presented under this account head

16 Other Assets

This account will include any other tangible or intangible asset not mentioned above Assets held

for sale non banking assets (other than land or land and building) restricted deposits with central

banks accounts receivable interest receivable accrued income prepayments and deposit are

some of the items to be included under this head

Liabilities and Equity side

1 Due to bank and financial institutions

The balances in accounts maintained with the institution by other local and foreign banks and

financial institution shall be presented under this head Interbank borrowing interbank deposit

balances on settlement and clearing accounts as well as other amount due to bank and financial

institution shall be presented under this account head

2 Due to Nepal Rastra Bank

This account head shall also contain the amount of payable to Nepal Rastra Bank Amount

payable to NRB shall include amount of refinance facilities standing liquidity facility lender of

last resort sale and repurchase agreements deposit from NRB etc



It includes all derivative liabilities Derivative instruments like interest rate swap currency swap

forward foreign exchange contract etc held for trading as well as risk management purposes shall

be presented under this head

4 Deposits from customers

All deposit accounts other than deposit from BFIs (local and foreign) and NRB shall be presented

under this account head

5 Borrowing

All domestic as well as foreign borrowing other than interbank borrowing and borrowing from

Nepal Rastra Bank shall be presented under this heading It includes borrowing from Nepal

Government borrowing from other domestic institutions borrowing from foreign bank and

financial institutions multilateral development banks etc

6 Current Tax Liabilities

The liabilities recognized for the purpose of current income tax including fees penalties shall be

included under this head

7 Provisions

A provision is recognized when as a result of a past event the licensed institution has a present

legal or constructive obligation that can be estimated reliably and it is probable that an outflow of

economic benefits will be required to settle the obligation Provision for redundancy provision

for onerous contracts provision for restructuring pending legal issues and tax litigation credit

commitments and guarantees etc shall be presented under this account head Followings are the

additional clarification on accounts presented under this account head

(a) Provision for Redundancy

It shall include benefits payable as a result of employment being terminated or based on a

dismissal plan of the licensed institution Provision for employees termination benefits like

voluntary retirement scheme shall be presented under this account head

(b) Provision for restructuring

Restructuring includes sale or termination of a line of business closure of business locations

or relocation in a region changes in management structure fundamental reorganizations that

have a material effect on the nature and focus of the bank‟s operations etc The provision of

restructuring that is recognized as per the requirement of NFRSs shall be presented under this

account head

(c) Pending legal issues and tax litigation

Provisions recognized for any pending legal issues and tax litigation matters shall be

presented under this account head

(d) Onerous contracts

Provision for onerous contract is recognized when the expected benefits to be derived by the

licensed institution from a contract is lower than the unavoidable cost of meeting its

obligation under the contract The provision amount that is recognized for onerous contract as

per NFRSs shall be presented under this heading

8 Deferred tax liabilities

Deferred tax liabilities are the amounts of income taxes payable in future periods in respect of

taxable temporary differences shall be included under this head Deferred tax liabilities that are

recognised as per requirement of NFRSs shall be presented under this account head


9 Other liabilities

Any residual liabilities not captured above shall be presented under an appropriate head in this

account Liabilities relating to employees benefits like liabilities for defined benefit obligation

gratuity and pension fund liabilities for long-service leave cash settled share based payment

liabilities short-term employee benefits etc Creditors and accruals Interest payable on deposit

and borrowing unearned income unpaid dividend etc shall be presented under this account head

10 Debt securities issued

Debenture bond or other debt securities issued by bank shall be presented under this broad

account head

11 Subordinated Liabilities

Liabilities subordinated at the event of winding up to the claims of depositors debt securities

issued and other creditors shall be included here It shall include redeemable preference share

subordinated notes issued borrowingsetc

12 Share capital

The amount of paid up share capital of the licensed institution shall be mentioned under this head

Amount credited in share capital by issuing bonus shares utilizing the accumulated profit and

reserves shall also be disclosed under this heading This shall include paid up amount of ordinary

share capital and equity component of preference share capital The convertible preference shares

which includes an option for the holder of the shares to convert the preferred shares into a fixed

number of ordinary shares at any time after a predetermined date irredeemable preference share

and perpetual debt instruments the equity component that is recognized and measured as per

NFRSs as equity as well shall be presented under this heading

13 Share premium

The amount of money collected on issue of shares in excess of its face value shall be presented

under this heading The outstanding amount in this account shall not be considered eligible for

distribution of cash dividend

14 Retained earnings

The accumulated profits which has not been distributed to shareholders and has been ploughed

back in the licensed institution‟s operations and is free for distribution of dividend to the

shareholders shall be presented under this heading

15 Reserves

Licensed institution shall include the amounts received from allocation of profits or retained

earnings in connection with maintaining reserves or created from any other process Normally

amount shall be credited to this heading having debited the accumulated profit and while using

these reserves the concerned reserve account shall have to be debited Followings are the

additional clarification of account head under reserve

(a) General Reserve

General reserve is the statutory reserve In this reserve the amount transformed from

appropriation of net profit according to the Banks and Financial Institutions Act 2073 shall

be included No type of dividend (cash or bonus share) shall be distributed from the amount

in generalstatutory reserve Approval of NRB shall be required in order to use the amount

in this reserve

(b) Exchange Equalization reserve

Exchange equalization reserve is a statutory reserve A bank which has earned foreign

exchange revaluation gain on foreign currency other than India currency has to allocate 25

percent of such revaluation gain to this reserve as per provision of the Bank and Financial


Institution Act Any amount allocated to exchange equalization reserve as per the provision

of the Bank and Financial Institutions Act shall be presented under this heading

(c) Fair Value Reserves

The fair value reserve comprises the cumulative net change in the fair value of financial

assets that are measured at fair value and the changes in fair value is recognized in other

comprehensive income until the assets are derecognized The cumulative amount of

changes in fair value of those financial assets shall be presented under this account head

(d) Assets Revaluation Reserve

Any reserve created from revaluation of assets (such as Property amp Equipment Intangible

Assets Investment Property) shall be presented under this heading Revaluation reserves

often serve as a cushion against unexpected losses but may not be fully available to absorb

unexpected losses due to the subsequent deterioration in market values and tax

consequences of revaluation

(e) Capital Reserve

The capital reserve represents the amount of those reserves which are in nature of capital

and which shall not be available for distribution of cash dividend The amount from share

forfeiture due to non-payment of remaining amount for the unpaid shares capital grants

received in cash or kind capital reserve arising out of merger and acquisition etc should be

presented under this heading

(f) Special Reserve

Any special reserve that is created as per the specific requirement of NRB directive or

special instruction of NRB shall represent special reserve The amount allocated to this

reserve by debiting retained earning account shall be presented under this heading

(g) Capital Redemption Reserve

This head shall include the statutory reserve created for making payment towards

Redeemable Non-Convertible Preference Shares

(h) Dividend Equalization Fund

For the purpose of maintaining uniformity in dividend payment certain amount of profit

during the year of profit making may be transferred shall be presented under this account

head Dividend may be distributed by debiting this account with the approval of the Board

of Directors and endorsed by the General meeting

(i) Capital AdjustmentEqualization Fund

Any amount that is allocated from the amount retained profit to a reserve that is created for

the raising capital of the Bank as well as calls is advance amount to make up minimum paid

up capital amount shall be presented under this account head

(j) Corporate Social Responsibility Fund

The fund created for the purpose of corporate social responsibility by allocating profit shall

be presented under this account head

(k) Investment Adjustment Reserve

It is a regulatory reserve created as a cushion for adverse price movements in banks

investments as directed by the Directives of Nepal Rastra Bank

(l) Actuarial GainLoss Reserve

Actuarial gain or loss that represents change in actuarial assumptions used to value

employee obligations shall be presented under this account head

(m) Regulatory Reserve


The amount that is allocated from profit or retained earnings of the Bank to this reserve as

per the Directive of NRB for the purpose of implementation of NFRSs and which shall not

be regarded as free for distribution of dividend (cash as well as bonus shares) shall be

presented under this account head The amount allocated to this reserve shall include

interest income recognized but not received in cash difference of loan loss provision as per

NRB directive and impairment on loan and advance as per NFRSs (in case lower

impairment is recognized under NFRSs) amount equals to deferred tax assets actual loss

recognized in other comprehensive income amount of goodwill recognized under NFRSs

etc

(n) Other Reserve Fund

Any reserve created with specific or non-specific purpose (except stated in above) shall be

presented under this by disclosing accounting heads

16 Non-controlling interest

Non-controlling interest (NCI) is the portion of equity ownership in a subsidiary not attributable

to the parent company which has a controlling interest and consolidates the subsidiarys financial

results with its own The bank who has a subsidiary and consolidates the financial statement of

subsidiary in its own shall present the equity portion of the subsidiary that are attributable to the

shareholders other than the bank under this account head

Brief Explanations on Accounting Heads of the Statement of Profit or Loss Account

1 Interest income

The interest income recognized as per NFRSs shall be presented under this head This heading

shall include interest income on loan and advance investment securities except on those

investment securities measure at fair value through profit or loss cash and and cash equivalent

due from Nepal Rastra Bank due from BFIs loan and advances to staff etc

2 Interest expense

The interest expenses recognized as per NFRSs shall be presented under this head The interest

accrued on deposits collected debt securities issued borrowings obtained subordinated liabilities

amount due to bank and financial institutions due to NRB etc shall be presented under this

heading

3 Fees and commission income

Fee income is earned for diverse ranges of services provided by the bank to its customers Fee

income arises on the execution of a significant act completed or from provision of services like

asset management portfolio management management advisory and service fees etc Loan

documentation fee loan management fee consortium fee commitment fee card issuance and

renewal fees prepayment and swap fee remittance fee investment banking fee asset

management fee brokerage commission on letter of credit commission on guarantee locker

rental income etc should be presented under this heading The fees and commission income that

are integral to the effective interest rate on the financial assets are included in the measurement of

the effective interest rate and shall not be recognized as income however immaterial amount can

be recognized in profit or loss account as income

4 Fees and commission expense

Payouts on account of fee and commission for services obtained by the bank shall be presented

under this account head This account head shall include card related fees guarantee commission

brokerage expenses etc The fees and commission expense that are integral to the effective

interest rate on the financial liability are included in the measurement of the effective interest rate

and shall not be recognized as expense

5 Net trading income

Trading income comprises gains less losses relating to trading assets and liabilities and includes

all realized interest dividend and foreign exchange differences as well as unrealized changes in

fair value of trading assets and liabilities shall be presented under this account head

6 Other operating income


Receipt of all other operating income not specifically provided under the income heads above

shall be booked and presented under this head This shall include foreign exchange revaluation

gain gainloss on sale of available for sale securities dividend on available for sale securities

gainloss on sale of property and equipment gainloss on sale of investment properties operating

lease income gainloss on sale of gold and silver finance income of finance lease etc 7 Impairment charge(reversal) for loan and other losses

Impairment loss recognized as per NFRSs on loan and other losses shall be presented under this

account head It shall includes impairment chargereversal on loan and advances to customers

loan and advances to bank and financial institutions investment securities placement with bank

and financial institutions property and equipment goodwill and intangible assets investment

properties etc 8 Personnel expenses

All expenses related to employees of a bank shall be included under this head Expenses covered

under this head include employees salary allowances pension gratuity contribution to provident

fund training expenses uniform expenses insurance staff bonus finance expense under NFRSs

cash-settled share-based payments etc

9 Other Operating expenses

All operating expense other than those relating to personnel expense are recognized and presented

under this account head The expenses covered under this account head shall include office

administration expense other operating and overhead expense directors emoluments

remuneration and non audit fee paid to auditors professional and legal expense branch closure

cost expense redundancy cost expense expense of restructuring impairment of non financial

assets expense of corporate social responsibility onerous lease provisions etc

10 Depreciation and amortization

Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life

Amortization is the systematic allocation of the depreciable amount of an intangible asset over its

useful lifeDepreciation measured and recognized as per NFRSs on property and equipment and

investment properties and amortization of intangible assets shall be presented under this account

head

11 Non operating incomeexpense

The income and expenses that have no direct relationship with the operation of transactions shall

be presented under this head The incomeexpense covered under this account head shall include

loan written off recovery of loan redundancy provision expense of restructuring etc

12 Income tax expense

The amount of income tax on net taxable profit shall be recognized and presented under this

account head This account head shall include current tax expense and deferred tax

expensedeferred tax income

Brief Explanations on Accounting Heads of the Statement of Other Comprehensive Income

1 Fair value reserve relating to investment in equity instruments

Net changes in fair value of equity instrument that are measured at fair value and the changes in

fair value is required to be recognized in other comprehensive income shall be recognized and

presented under this account head The changes may be subsequently reclassified to profit and

loss in accordance with the relevant NFRSs shall also be deducted from the fair value reserve

2 Changes in revaluation reserve

Changes in revalued amount of property and equipment and intangible assets shall be presented


3 Cash flow hedge

When a derivative is designated as the hedging instrument in a hedge of the variability in cash

flows attributable to a particular risk associated with a recognised asset or liability or a highly

probable forecast transaction that could affect profit or loss the effective portion of changes in the

fair value (losses) of the derivative is recognised and presented in Other comprehensive income

under this account head The changes may be subsequently reclassified to profit and loss in

accordance with the relevant NFRSs shall also be deducted from the fair value reserve


4 Net actuarial gainloss on defined benefit plans

Re-measurement gainlosses arising from experience adjustments and changes in actuarial

assumptions are recognized in the period in which they occur directly in other comprehensive

income and shall be presented under this account head

5 Income tax relating to these items

The income tax relating to the items shown in other comprehensive income shall be presented

under this head


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-_ a+s tyf ljQLo +yfdf cGtlglxt vf dxTjsf dnet hf]lvd (Material Risks) sf] fdgf

ug] gLlt tyf sfoljlw +yfsf] ~rfns ldltaf6 jLs[t xgkg]5 Totf gLlt tyf

sfoljlw sDtLdf klg jifsf] Psk6s kgfjnf]sg ug] tyf cfjZos b]lvPdf cBfjlws

d]t ug kg]5 TouL +yfsf] hf]lvd Jojyfkg Da4 gLlt sfoljlw k|s[ofsf]

sfofGjog ug pRr Jojyfkgsf] stJo xg]5 +yfsf] ~rfns ldlt pRr

Jojyfkgn] hf]lvd DaGwL k|ltj]bg sDtLdf qdfdf Psk6s cfjZostf cgk hgs

dodf cWoog tyf 5nkmn ug kg]5

-$_ +yfdf k|dv hf]lvd clws[t (Chief Risk Officer - CRO) jf ot dfg kb cGtut xg]

uL jtGq hf]lvd Jojyfkg sfosf] Jojyf ug kg]5 +yfsf] cfsf Pjd sff]afsf]

ljlzi6tfFu tfbfTDo xg] uL cfjZostf cgf k|To]s hf]lvd Jojyfkgsf] nflu 5sectf5sect

jf ufe] OsfOdividedxfzfvfsf] Aojyf ug lsg]5 Hff]lvd Jojyfkg sfon] slDtdf b]xfosf

ljifox d]6g kg]5

-s_ hf]lvd DaGwL gLlt tyf sfoljlwsf] thdf tyf cBfjlws ug] DaGwL k|s[ofsf]

Jojyfkg ug]


-v_ +yfsf] a sfout OsfOxsf] dnet hf]lvdsf] lgoldt cgudg ug] tyf

cgk]lIft hf]lvdjf] lg0fostfxnfO do dodf hu ufpg]]

-u_ hf]lvd DaGwL k|ltj]bg tof ug] f] k|ltj]bg hf]lvd Jojyfkg ldlt

~rfns ldltdf k]z ug]

-3_ hf]lvd Jojyfkg sfosf a kIfxsf] k|efjsfL sfoGjogdf 3fp kyenofpg]

-_ +yfsf] cfsf k|s[lt Pjd sfo+u tfbfTDo xg] uL k|dv hf]lvd clws[tsf] sfd stAo

clwsf pNn]v ug kg]5 k|dv hf]lvd clws[tn] f]em ~rfns ldlt tLo hf]lvd

Jojyfkg ldltdf cfjlws kdf lkf]l6Euml ug kg]5

-^_ Jojflos sfo hf]lvd Jojyfkg sfonfO sg lsldsf] jfy (Conflict of Interest)

gaflemg] uL cnUofpg kg]5 t hf]lvd JojyfkgnfO hf]lvd Jojyfkg

ljefudivideOsfOsf] dfq lhDd]jfLsf] kdf lng xFbg hf]lvd Jojyfkgsf nflu Jojflos

sfo (Main Business Function) klxnf] Iff3]f (First Line of Defence) sf] kdf xg

cfjZos 5 +yfsf k|To]s sdrfL hf]lvd Jojyfkgsf nflu cfndashcfgf] lhDd]jfLk|lt

hu xg]uL hf]lvd +s[lt (Risk Culture) sf] ljsf ug kg]5

-amp_ hf]lvd 0fgLlt cgk hf]lvdnfO +yfn] aeligaxg ug rfx]sf] hf]lvdAElig (Risk Appetite) tyf

u|fXo xg] Ldf (Tolerance Limit) leq xg] uL] +yfleq jn cfGtls lgoGq0f k|0ffnL

(Internal Control System) sfod ugkg]5 cfGtls lgoGq0f k|0ffnLsf] antf kofKttf

lglZrt xg] uL +yfsf] k|efjsfL n]vfkLIf0f ufpg ~rfns ldltdividehf]lvd Jojyfkg

ldlt k|ltj4 xg kg]5

-_ +yfn] a k|sfsf dnet hf]lvdx (All Material Risks) sf] Jojyfkgsf nflu

sfofGjogdf x]sf] gLlt k|lqmof Pjd k|dv hf]lvd clws[tsf] sfofb]z hf]lvd zfg

+rgf (Risk Governance Structure) nufotsf ljifo d]6L jflifs k|ltj]bg tof uL

cflys jif dfKt ePsf] Ps dlxgfleq DalGwt klj]If0f ljefudf k]z ug kg]5

= hf]lvd juLs0f

k|efjsfL hf]lvd Joyfkgsf nflu +yfn] b]xfoadf]lhd hf]lvdsf] juLs0f ugkg]5 Mndash

-s_ shf hf]lvd

-v_ ~rfng hf]lvd

-u_ tntf hf]lvd

-3_ ahf hf]lvd

-ordf_ Aofhb hf]lvd

-r_ ljb]zL ljlgdo hf]lvd

-5_ cGo hf]lvd

$= shf hf]lvd Joyfkg ug] DaGwL Jojyf

-_ o a+saf6 hfL ulPsf] aeligshf fk6sf] juLs0f shf gf]SfgL DaGwL Jojyf -

O=k|f=lgb]zg g+= _AElig aeligPsn u|fxs tyf If]qut shf fk6 ljwfsf] Ldf lgwf0f

DaGwL Jojyf -O=k|f=lgb]zg g+= _ tyf nufgL DaGwL Jojyff -O=k|f=lgb]zg g+= _ nfO

g shf tyf nufgL DaGwL hf]lvd GogLs0f ug] cfwfsf] kdf lng kg]5

-_ shf hf]lvdsf] klxrfg dfkg cgudg lgoGq0f ug Ifd xg] uL +yfn] pkoQm gLlt

tyf sfoljlw cjnDag u]sf] xg kg]5

-_ shf DaGwL du| clVtofL +rgf jLs[t ug] lhDd]jfL DalGwt +yfsf] ~rfns

ldltsf] xg]5 +yfsf] cfsf Pjd sff]afsf] ljlzi6tfsf cfwfdf pRr JojyfkgnfO

k|Tofof]lht shf clVtofL ki6 xg kg]5

-$_ +yfn] shf Da4 sfoxM Business Solicitation shf dNofIacuteg shf jLs[lt shf k|jfx

tyf C0fLFusf] DaGw Jojyfkg htf sfox 5sectf5sect xg] uL Jojlyt u]sf] xg kg]5


-_ +yfn] gofF shf k|jfx ubf shf gjLs0f ubf jf ljBdfg shf ljwf yk ubf shf

ljZn]if0f DaGwL dNofIacutegsf kofKt cfwfx to u]sf] xgkg]5 hg k|of]hg jf p2]Zosf

nflu shf k|jfx xg] xf]] f]xL p2]Zo jf k|of]hgdf g shf pkof]u xg]df tyf eOx]sf]

DaGwdf DalGwt +yfn] kofKt cfwfxsf] ljZn]if0f uL osLg u]sf] xg kg]5

-^_ aeligsAElig jusf jfl0fHo a+s tyf aeligvAElig jusf fli6laquoo tsf ljsf a+ssf] xsdf shf k|tfj

dNofIacuteg k|of]hgfy shf hf]lvd dNofIacuteg k|0ffnL (Credit Risk Rating System) sf] ljsf

DalGwt +yf jodn] u]sf] xg kg]5 Totf] k|0ffnLn] u|fxs Jojfosf] fv Pjd

ljZjlgotfnfO k|efjsfL 9+un] d]6]sf] xg kg]5 Totf] dNofIacutegnfO C0fLsf] Due

Diligence sf] cfwfsf] kdf lngkg]5 +yfn] otf] dNofIacuteg Kf|0ffnL tof ubf cGtfli6laquoo

pTs[i6 cEofxnfO cgz0f ug Sg]5

-amp_ shf DaGwL sfuhft shf eStfgLsf] cgudg shf kmfOn Pjd If0f DaGwL

sfuhftxsf] clen]v tyf JolQmut rgfsf] cBfjlws clen]v sfod ug] k|of]hgsf nflu

+yfn] plrt k|sfsf] shf k|zfg DaGwL sfo (Credit Administration Function) cjnDag

ug kg]5

-_ Dk0f shfxsf] Psn tyf If]qut kdf cfjlws kgfjnf]sg xg] Jojyf ugkg]5

Totf] kgfjnf]sgnfO u|fxs+usf] DaGw Jojyfkgsf] 0fgLlt thdf ug] cfwfsf] kdf

lngkg]5

-(_ +yfsf] ~rfns ldltn] to u]sf] aeligaxg ug rfx]sf] hf]lvdAElig (Risk Appetite) tyf u|fXo

xg] Ldf (Tolerance Limit) Pjd lgodg DaGwL Jojyfx d]tnfO b[li6ut uL +yfn]

cfkmg shf Ldfx -htM If]qut p2]Zout lgis[o shf Ldf cflb_ lgwf0f ug d]t

k|]lt ulPsf] 5

-)_ +yfFu lgis[o shfsf] oyf]lrt Jojyfkgsf nflu plrt gLlt tyf k|lqmof sfofGjogdf

x]sf] xgkg]5

-_ xljQLos0f shfsf] xsdf hf]lvdsf] ljZn]if0f ug] k|dv lhDd]jfL cujf a+ssf] xg]5

tyflk xefuL a+sxn] cfndashcfgf] 9+ujf6 hf]lvdsf] ljZn]if0f ug Sg]5g

= ~rfng hf]lvd Joyfkg ug] DaGwL Jojyf

-s_ sfot hgzlQm k|s[of k|0ffnL Pjd jfxo 36gfsf sf0f llht ~rfng hf]lvd

Jojyfkgsf nflu plrt gLlt tyf sfoljlw sfofGjog ug kg]5 n]vf rgf k|ljlw

hgzlQm Pjd gub tyf a+lsEuml sff]jf htf a ~rfng OsfOxdf pTkGg xgSg]

hf]lvdnfO otf] gLltn] d]6g kg]5

-v_ +yfn] cfgf] sff]afFu DalGwt ~rfng hf]lvdnfO Jojyfkg ug k|efjsfL cfGtls

lgoGq0f k|0ffnL tyf rgf k|0ffnLsf] ljsf ugkg]5 cfGtls n]vfkLIfsn] k|To]s

zfvfdivideljefudividesfofnosf] n]vfkLIf0f k|ltj]bgdf ~rfng hf]lvdnfO k|efjsfL kdf

Jojyfkg ug cjnDag ePsf pkfoxsf] kofKttfsf] DaGwdf d]t l6Kk0fLdividek|lts[of

dfj]z ug kg]5

-u_ rgf k|ljlwaf6 xg Sg] ~rfng hf]lvdnfO GogLs0f ug] JojyfnfO a9L k|efjsfL

agfO f]sf] lgLIf0f tyf klj]If0fnfO Jojlyt ug rgf k|ljlw DaGwL dfubzg -

Information Technology Guidelines_ hfL ulPsf] 5 f] dfubzg adf]lhd jflifs kdf

rgf k|0ffnLsf] n]vfkLIf0f ugkg] Jojyf ePadf]lhd lgoldt kdf Totf] n]vfkLIf0f

ufpg kg]5 f]sf] k|ltj]bg o a+ssf] DalGwt klj]If0f ljefudf k]z ug kg]5

-3_ hf]lvd Jojyfkg sfojf6 ~rfng Da4 hf]lvdxsf] cgudg lgoldt kdf xg] Aojyf

lxt Ifltsf] 36gfxaf] dxTjk0f rgfxM -htM 36gfsf] k|s[lt ufDeLotf oaf6

ePsf] ljQLo Iflt cflb_ Jojlyt 9+uaf6 xg] k|0ffnL cjnDag ug kg]5


-ordf_ plrt Disaster Recovery Business Continuity Plan thdf uL ljleGg lsldsf k|sf]kxsf

afahb Jojfo lgGttfsf] lglZrttf ugkg]5 otf of]hgfx jflifs kdf cEof

(Drill) uL cBfjlws ug kg]5

-r_ sg sdrfL k|lt clws lgetf Pp6 sdrfL nfdf] do Ps yfgdf x] sfo ug] tyf

sdrfL aLr ldnf]df]tf]sf sf0f pTkGg xg Sg] sdrfL Da4 hf]lvd GogLs0fsf nflu

sdrfL kbyfkg Pjd jf nufotsf sfo k|efjsfL xg kg]5

-5_ k|fs[lts k|sf]k nufotsf 36gfxn] ljQLo k|0ffnLsf] Jofjflos lgGttfdf kfg Sg]

k|ltsn cnfO GogLs0f ug o a+saf6 Ohfhtkqk|fKt +yfxn] Contingency

Management Framework tof kfL nfu ug kg]5

-h_ ~rfng hf]lvd sd ub u|fxsxnfO a+lsEuml ]jf k|of]udf Iffsf] k|Tofelt lbnfpg a+s

tyf ljQLo +yfxn] Chip Based 8]la6 qm]l86 lk|k]8 cflb sf8x dfq hfL ugkg]5

^= tntf hf]lvd Joyfkg ug] DaGwL Jojyf

-_ +yfdf Aofjflos k|s[lt cfsf Pjd sff]jfsf] ljlzi6tfsf cfwfdf sfoljlw tyf

dfubzg lxtsf] pkoQm tntf hf]lvd Jojyfkg gLlt sfofGjog ugkg]5

-_ tntf DaGwL hf]lvd GogLs0f ug +yfn] cfgf] DklQ tyf bfloTjnfO eQmfgL cjlw

(Maturity Period) sf] cfwfdf ljleGg do cGtfn (Time Interval) df juLs0f ug kg]5

o k|of]hgsf] lgldQ +nUg lgb]zg kmf=g+= = adf]lhdsf] tntf ljj0f (Liquidity Profile)

qdfls kdf tof uL qodf -cf]h k rt cf dfGt_ dfKt ePsf] kGw|


-_ +yfn] DklQ tyf bfloTjsf] eQmfgL cjlwsf] cfwfdf lgDgfgf do cGtfnsf]

juLs0f ug kg]5

-s_ () lbg Ddsf] eQmfgL cjlw ePsf DklQ tyf bfloTj

-v_ () lbg eGbf a9L ) lbgDdsf] eQmfgL cjlw ePsf DklQ tyf bfloTj

-u_ ) lbg eGbf a9L amp) lbgDdsf] eQmfgL cjlw ePsf DklQ tyf bfloTj

-3_ amp) lbg eGbf a9L jif Ddsf] eQmfgL cjlw ePsf DklQ tyf bfloTj

-ordf_ jif eGbfa9L eQmfgL cjlw ePsf DklQ tyf bfloTj

-$_ lglZrt eQmfgL cjlw ePsf DklQ tyf bfloTjnfO pkaFbf -_ adf]lhdsf] do cGtfndf

dfj]z ug kg]5

-_ +yfsf] lglZrt eQmfgL cjlw gePsf rNtL tyf art lgIf]k htf bfloTjdWo] k|fylds

lgIf]ksf] kdf x]sf Gogtd sfod ugkg] dfHbftsf] c+zDdsf] sd Ps jifeGbf a9L

cjlwsf] do cGtfnleq dfj]z ug kg]5 rNtL tyf jrt lgIf]ksf] pQm c+zsf] oyfy

cgdfg +yf jo+n] ug kg]5 fdfGotM yfoL kdf lxxg] rNtL lgIf]ksf] c+znfO

k|fylds lgIf]ksf] kdf lng kg]5

-^_ +yfsf] tntf DaGwL hf]lvdnfO GogLs0f ug] p2]Zon] |f]t klrfngdf jb]zL db|fdf

k|jfx ePsf] shf fk6sf] cgkft (Credit to Core Capital and Domestic Deposits Ratio ndash CCD

Ratio) )amp cfDdsf] nflu k|ltzt gf3g gxg] uL Ldf tf]lsPsf] 5 t

shfdivide|f]t klrfng cgkft -CCD Ratio) u0fgf ubf cGta+s lgIf]knfO |f]t klrfngdf

dfj]z ug kfOg] 5g

ki6Ls0fM

-s_ o k|of]hgsf nflu aelig|f]t klrfngAElig eGgfn] jb]zL db|fdf lnPsf] lgIf]k k|fylds kFhL

jb]zL db|fdf hfL ulPsf] C0fkq jif jf f] eGbf a9L cjlwsf] ljb]zL db|fdf

lnPsf] C0fnfO hgfpg]5


-v_ o k|of]hgsf nflu aeligcGta+s lgIf]kAElig eGgfn] sg Ohfhtkqk|fKt +yfn] csf]

Ohfhtkqk|fKt +yfnfO lbPsf] shfdividefk6L sd f]xL +yfdf lgIf]ksf] kdf flvPsf]

sdnfO hgfpg]5

-u_ o Jojyfcgf |f]t klrfngdf jb]zL db|fdf k|jfx ePsf] shf fk6sf] cgkft

(Credit to Core Capital and Domestic Deposits Ratio ndash CCD Ratio) pNn+3g xg] cjyf

ePsf a+s tyf ljQLo +yfxn] qmlds kdf )ampamp k dfGtleq tf]lsPsf] cgkft

sfod ulSg kg]5

-amp_ shfdivide|f]t klrfng cgkft (CCD Ratio) sf] cgudg tyf xhfgf DaGwL Jojyf M

-s_ shfdivide|f]t klrfng cgkft CCD Ratio sf] cgudg blgs kdf ulg]5

-v_ dfls cft cfwfdf Totf] cgkft gf3]df DalGwt klj]If0f ljefu dfkmt

xhfgf nufOg]5

-u_ k|To]s dlxgfsf] ut]b]lv dfGtDdsf] k|To]s sfolbg -fjhlgs ljbf jfx]s_ sf]

cfwfdf dfls cft cgkft lgwf0f ulg]5

-3_ tf]lsPsf] Ldf gf3]sf] xsdf g]kfn fi6laquo a+s P]g ) sf] bkmf (( cgf xhfgf

nufOg]5 oL xhfgf nufpbf xhfgf sd lgDgfgf lgwf0f ulg]5

-k|To]s dlxgfsf] dfls cft shf aSoftf sd mdash ) k|ltztn] sfod xg] dfls

cft sd_ x a+s b

)) X

ki6Ls0f M

o Jojyfsf] k|of]hgsf] nflu CCD Ratio u0fgf ubf k|fylds kFhLsf] xsdf cl3Nnf]

qodfdf sfod ePsf] k|fylds kFhLnfO Pjd shf tyf fk6 jb]zL lgIf]ksf] xsdf

f]xL lbgsf] sdnfO lng kg]5 t qodf dfKt ePkl5 xsk|b ]o Pjd FPO sf]

jfF8kmfF8 eO f] jfktsf] kf k|fKt eO kFhL j[l4 xg uPdf k|fylds kFhL u0fgf k|of]hgsf]

nflu f] d]t dfj]z ug lsg] 5

-_ +yfdf tntfsf] du| Jojyfkgsf nflu DklQndashbfloTj ldlt (Assets Liabilities

Committee - ALCO) htf ljlzi6 +rgf sfod x]sf] xgkg]5 +yfsf] tntf lyltsf]

kgfjnf]sg ug otf] ldltsf] a7s lgoldt cGtfndf ag kg]5 tntf hf]lvd u|fXo

Ldfleq xg] uL cfjZos pkfoxsf] cjnDag u]sf] xgkg]5

-(_ +yfn] tntfdf rfk k]sf] dodf cfjZos sf]if h6fpg Contingency Funding Plan thdf

u]sf] xg kg]5

-)_ ~rfns ldlt pRr Aojyfkgn] tntf tyf tntf hf]lvd DaGwL k|ltj]bg lgoldt

kdf cWoog tyf 5nkmn ug kg]5 DklQ bfloTj Jojyfkg ldltsf] a7ssf]

5nkmnsf ljifox lg0fox 5nkmnsf nflu qdfls kdf ~rfns ldlt dIf k]z

ug kg]5

-_ +yfnfO ~rfns ldltaf6 jLs[t aeligjxg ug rfx]sf] hf]lvdAElig (Risk appetite) tyf u|fXo

xg] Ldf (Tolerance Limit) tyf lgofds lgsfon] tf]s]sf] Ldf d]tnfO dWogh uL

cfkmgf] Jojfosf] cfsf k|s[lt cgf tntf Ldfx -htM clgjfo gub dfHbft

jwflgs tntf tyf shfdivide|f]t klrfng cgkft htf Ldf_ lgwf0f ug k|]lt ulPsf] 5

amp= ahf hf]lvd Joyfkg ug] DaGwL Jojyf

-_ dNo Pjd Jofhb htf klrsxdf cfpg] ptfr9fjsf sf0f lhgf xg Sg] dnet

ahf hf]lvdsf] Jojyfkgsf nflu +yfFu cfjZos gLlt tyf sfoljlw xgkg]5

-_ sf]if Jojyfkg (Treasury Management) Fu DalGwt hf]lvd cgudg dfkg Pjd

ljZn]if0fsf nflu AEligsAElig jusf jfl0fHo a+sxn] Middle office yfkgf ug[kg]5 otf] Office


sf]if Jojyfkg DaGwL sfo (Treasury Functions) af6 jtGq xgsf fy pQm Office n]

hf]lvd Jojyfkg ljefudivideOsfOnfO d]t lkf]l6ordf ug kg]5

= Aofhb hf]lvd Joyfkg ug] DaGwL Jojyf

-_ Aofhb DaGwL ptfr9fjjf6 lhgf xg] hf]lvdnfO pkoSt 9+ujf6 Daf]wg ug Sg] uL

+yfFu plrt gLlt tyf sfoljlw xg kg]5

-_ Aofhbaf6 pTkGg xg] hf]lvdnfO GogLs0f ug b]xfo adf]lhdsf pkfox cjnDag ug

kg]5 Mndash

-s_ Aofhbdf ePsf] kljtgsf sf0f k|efljt xg] DklQx tyf bfloTjx (Interest

Sensitive Assets and Liabilities) nfO dfq DklQ tyf bfloTjdf dfj]z ug kg]5

-v_ fdfGotM DklQ tyf bfloTjsf] eQmfgL cjlw ldnfg gxg] (Maturity Mismatch)

cjyfsf] cGt ljZn]if0f -Gap Analysis_ ubf gub dfHbft (Cash Balance) Aofh

eQmfgL lbg gkg] (Non-interest Bearing Account) vftfsf] sd dfj]z ug kfOg] 5g

-u_ Aofhb hf]lvdnfO Jojlyt tyf GogLs0f ug +nUg lgb]zg kmf=g+== adf]lhdsf]

ljj0f qdfls -cf]h k rt cf dfGt_ kdf tof uL qodf dfKt

ePsf] lbgleq o a+ssf] DalGwt klj]If0f ljefudf k]z ug kg]5

-_ Aofhb hf]lvdsf] cgudg ug lnOgkg] do cGtfn (Time Interval) sf] juLs0f ubf

g]=f= a+s lgb]zg kmf=g+= = Aofhb DaGwL hf]lvd cgudg tflnsf adf]lhd ug kg]5

-$_ lglZrt eQmfgL cjlw (Fixed Maturity Period) gePsf DklQ tyf bfloTjnfO b]xfo adf]lhd

dfj]z ug kg]5 Mndash

-s_ lglZrt eQmfgL cjlw gePsf DklQx

-_ cfjlws kdf Aofhb dfof]hg xg] uL k|jfx ulPsf] shf (Floating rate loan

with interest adjusted periodically) nfO hg cjlwdf Aofhb dfof]hg ulG5

f]xL do cGtfnleq dfj]z ug kg]5

-_ sg Aofhb ljz]if kljtgFu dfof]hg xg] -htM 6]laquohL lansf] Aofhb_ uL

k|jfx ulPsf] cfjlws shfnfO aeGbf sd cjlwsf] do cGtfnleq

dfj]z ug kg]5

-v_ lglZrt eQmfgL cjlw gePsf bfloTjx

Aofhbdf ePsf] kljtgsf sf0f k|efljt xg] lglZrt eQmfgL cjlw gePsf

bfloTjx (Interest Sensitive Floating Rate Liabilities) nfO dfq hg cjlwdf Aofhb

dfof]hg ulG5 f]xL do cGtfnleq dfj]z ug kg]5

-_ cGt (Gap) dfkg b]xfo adf]lhd ug kg]5 Mndash

-s_ ljleGg do cGtfnsf sn DklQaf6 sn bfloTj 36fP f] do cGtfnsf]

DklQ tyf bfloTjsf] cGt (Gap) lgwf0f ugkg]5 pQm cGt (Gap) wgfTds

(Positive) cyjf C0ffTds (Negative) bj xg Sg]5

-v_ Aofhb hf]lvd Gog ug] k|of]hgsf] lgldQ k|To]s do cGtfnsf] l~rt cGt

(Cumulative Gap) d]t lgwf0f ugkg]5 l~rt cGt lgwf0f ubf hg do

cGtfnsf] l~rt cGt lgwf0f ugkg] xf] f] do cGtfnsf] cGt (Gap) lxt f]

eGbf cl3sf do cGtfnsf cGtnfO d]t hf]8] fVg kg]5

-u_ Aofhbdf xg Sg] Defljt kljtgnfO cgdfg (Estimate) ugkg]5 f] k|of]hgsf]

nflu fdfGotof k|ltztn] Aofhb kljtgaf6 kg hfg] cnfO x]g lsg]5

-3_ kljtg xg] cgdfg ulPsf] Aofhb pkv08 -u_ adf]lhd k|To]s do cGtfnsf]

dofjlwFu dfof]lht xg] uL lgwf0f ugkg]5 f] k|of]hgsf] lgldQ Aofhbdf


xg] dfof]lht Aofhb kljtg (Interest Rate Change - IRC) nfO b]xfosf] cgkftn]

u0fg ug kg]5 Mndash

do cGtfndf x]sf lbg divide^ lbg

ht Mmdash k|ltztn] Aofhb kljtg ePdf () lbgsf] do cGtfn xFbf

Interest Rate Change (IRC) = ()divide^)=) = )=))

-ordf_ Aofhbdf ePsf] kljtgsf sf0f a+ssf] gfkmfndashgf]Sfgdf kg uPsf] cnfO x]g

ljleGg do cGtfnsf] l~rt cGtfn (Cumulative Gap) nfO pkv08 -3_ adf]lhd

lgwf0f ulPsf] Aofhbn] u0fg uL lgwf0f ug kg]5

-^_ sg gofF a+lsordf ]jf (New Product) sf] cawf0ff tof ubf Jofhbsf] ptfr9fjsf sf0f

+yfsf] jfnftdf otf] a+lsEuml ]jfsf sf0f kg] csf] dNofIacuteg ugkg]5 Jofhb

hf]lvdnfO b[li6ut uL +yfxnfO Pricing Repricing nufot k|ltkwfTds ljZn]if0f

(Competitive Analysis) DaGwL ljlw tyf 0fgLltx thdf uL nfu ug k|]lt ulPsf] 5

(= ljb]zL ljlgdo hf]lvd Joyfkg ug] DaGwL Jojyf

-_ ljb]zL ljlgdo bdf xg] ptfr9fjaf6 pTkGg hf]lvdnfO Jojyfkg ug FyfFu plrt

gLlt tyf sfoljlw xgkg]5 ljlgdobsf] ptfr9fjaf6 +yfsf] cfo Pjd kFhLdf kgSg]

Defljt hf]lvdsf] DalGwt +yfn] dNofEumlg ugkg]5

-_ ljb]zL ljlgdo bdf cfpg] Defljt kljtgaf6 +yfsf] ljQLo cjyfdf kg Sg]

cnfO cgudg ug] p2]Zon] +nUg lgb]zg kmf=g+= = adf]lhdsf] ljj0f dfls kdf

dlxgf ljt]sf] amp lbgleq o a+ssf] DalGwt klj]If0f ljefudf k7fpg kg]5

-_ +yfn] ljb]zL ljlgdo bdf cfpg] kljtgaf6 pTkGg xgSg]] hf]lvdnfO GogLs0f ug

o a+sn] hfL u]sf] n]vf DaGwL gLlt tyf ljQLo ljj0fxsf] 9fFrf DaGwL lgb]zg -

O=k|f lgb]zg g+= $_ df pNn]v eP adf]lhdsf] 6xL 36a9 sf]if sfod fVg kg]5

-$_ +yfn] cNksfnLg tyf bL3sfnLg eQmfgL cjlwsf cfwfdf ljb]zL ljlgdonfO db|fut

kdf juLs0f uL bj cjlwsf] vb cjyf (Net Position) b]vfpg kg]5

ki6Ls0fM o k|of]hgsf] nflu aeligcNksfnLgAElig cjlw eGgfn] dlxgf jf f]eGbf sd cjlw

Demg k5

-_ +yfsf] ljb]zL ljlgdosf] blgs vb cjyf a9Ldf k|fylds kFhLsf] ) k|ltztDd xg] uL

Ldf sfod ulPsf] 5 vb cjyf pQm LdfeGbf a9L xg uPdf +yf jo+n] Totf]

cjyfnfO Ldfleq Nofpg k|of ug kg]5 dlxgfleq klg +yfn] vb cjyfnfO

Ldfleq gNofPdf g]kfn fi6laquo a+s P]g ) adf]lhd sfjfxL xg]5 vb cjyf u0fgf

ubf kljTo ljb]zL db|f lgIf]k bfloTj (Foreign Currency Deposit Liablility) tyf clu|d ljb]zL

ljlgdo vlbdividelaqmL nufot cGo Derivatives xsf sd d]tnfO dfof]hg ug kg]5

-^_ +yfn] jfnftleq jflxsf] sff]afaf6 [hgf xg Sg] ljb]zL ljlgdo DaGwL

hf]lvdsf] oyf]lrt n]vfhf]vf ub f]sf] dNofIacuteg Pjd Jojyfkg ug DalGwt +yf Ifd

xg kg]5

)= cGo hf]lvd Joyfkg ug] DaGwL Jojyf

dfly pNn]v ulP afx]ssf cGo hf]lvd ht Reputation Risk 0fgLlts hf]lvd (Strategic Risk)

Dklt z4Ls0fdividecft+ssfL lqmofsnfkdf ljQLo nufgL DaGwL hf]lvd (AMLCFT Risk) htf

hf]lvdxsf] d]t klxrfg ug kg]5 +yfn] otf j lsldsf hf]lvdxsf] Jojyfkg ug

kofKt gLlt sfoljlw thdf ug kg]5


= hf]lvd Jojyfkg DaGwL dfubzg

o a+saf6 aeligsAElig jusf jfl0fHo a+sxsf] hf]lvd JojyfkgnfO jn agfpg hfL ulPsf]

hf]lvd Jojyfkg DaGwL dfubzg (Risk Management Guidelines) nfu ulPsf]n] pQm

dfubzgnfO d]t cfwfsf] kdf lng kg]5

= bjfa kLIf0f DaGwL dfubzg

o a+saf6 Ohfhtkqk|fKt a+s tyf ljQLo +yf jo+n] tf]lsPsf] bjfa kLIf0f dfubzg -Stress

Testing Guidelines_ adf]lhd lgoldt kdf bjfj kLIf0f -6]laquo 6]li6Euml_ ug] Jojyf sfofGjog

ugdivideufpg kg]5 f] dfubzg adf]lhd bjfj kLIf0f ug] Gbedf lgDg adf]lhdsf] yk Jojyf

ulPsf] 5 Mndash

-s_ DalGwt +yfn] qodf ljQLo ljj0fsf cfwfdf bjfa kLIf0f uL Totf] kLIf0fsf]

kl0ffd af] ~rfns ldlt tyf pRr Jojyfkgdf 5nkmn ugkg]5

-v_ Totf] bjfa kLIf0fsf] nflu o a+sn] tof u]sf] Spreadsheet o a+ssf] DalGwt

klj]If0f ljefusf] undashynut dxfzfvfdf Dks fvL lng lsg]5

-u_ v08 -v_ adf]lhdsf] Spreadsheet df plNnlvt bjfa kLIf0fFu DalGwt tYofIacute Pjd

kl0ffd x]s qodf lat]sf] ) lbgleq DalGwt klj]If0f ljefusf] undashynut OsfOdf

pknAw ufpg kg]5

= vf]hL jrfpm


PsLs[t lgb]zg )amp^ sf] +yfsf] sff]afdf lglxt hf]lvd GogLs0f ug] DaGwL Jojyf

O=k|f=lgb]zg g+= divide)amp^ adf]lhdsf] lgb]zg tyf f] kZrft ldlt )ampamp ebf ut]Dd

hfL ePsf o ljifoFu DalGwt Dk0f klkqx




g]= f= a+s lgb]zg kmf=g+= =

Ohfhtkqk|fKt +yfsf] gfd M

cjlw M

Structural Liquidity

-= nfvdf_

1= gub dfHbft

2= a+s tyf ljQLo +yfdf x]sf] dfHbft

3= ljb]zL a+sdf ulPsf] nufgL

4= sn dlg

5= sfL If)fkq

6= g]=f=a+s C)fkq

7= cGt a+s tyf ljQLo +yf shf

8= shf fk^

9= kfpg kg] Aofh

10= le lkf]

11= k|lta$tf cGtut cGo +yfxaf^ k|fKt xg]

12= qm== 20 21 22 sf ljwfxsf] eQmfgL

13= cGo

14= rNtL lgIf]k

15= art lgIf]k

16= dlt lgIf]k

17= C)fkqx

18= fk^L M

dfudividecNk rgf

cGt a+sdividelj=+yf

kgshf

cGo

19= cGo bfloTj tyf Jojyfx M

)laquoL qm]l^

eQmfgL lbgkg] lan

eQmfgL lbgkg] Aofh

Jojyfx

cGo

20= k|lta$tf cGtut cGo +yfxnfO lbgkg]

21= pkef]u egs]sf] jLs[t ljwfx

22= k|lttkqdividehdfgt -vb_

23= lkf]

24= qm== 11 cGtutsf] ljwfsf] eQmfgL

25= cGo

vb DklQ

l~rt vb DklQ


kfpgkg] Aofh hg dodf Aofh k|fKt xg] xf] f]xL dosf] DalGwt Bucket df fVg]

le lkf] eQmfgL cjlw cgfsf] DalGwt Bucket df fVg]

k|lta$tf cGtut cGo

+yfxaf^ k|fKt xg]

hg dodf ljwf k|fKt xg] ck]Iff ulPsf] f]xL dosf] DalGwt Bucket df fVg]

qm== 20 21 22 sf

ljwfxsf] eQmfgL

hdfgt afx]s cGo lawfxsf] xsdf eQmfgL cjlw cgfsf] DalGwt Bucket df

hdfgtsf] xsdf 1 jifeGbf a(Lsf] Bucket df fVg]

cGo zLifsx PsLs[t lgb]zgsf] lgb]zg g+ 5 df Jojyf ulP adf]lhd ug]

)laquoL qm]l^ 1 b]lv 90 lbgsf] Bucket df fVg]

eQmfgL lbgkg] lan eQmfgL cjlw cgfsf] DalGwt Bucket df fVg]

eQmfgL lbgkg] Aofh eQmfgL cjlw cgfsf] DalGwt Bucket df fVg]

Jojyfx lglZrt eQmfgL cjlw ePsf] cjyfdf f]xL adf]lhd gePsf] cjyfdf 1 b]lv 90

lbgsf] Bucket df fVg]

k|lta$tf cGtut cGo

+yfxnfO lbgkg]

lautsf] Trend ljin]if)faf^ dfusf] Pattern cgdfg uL f]xL cgfsf] DalGwt

Bucket df fVg]

pkef]u eOgs]sf]

jLs[t ljwfx


Bucket df fVg]

k|lttkqdividehdfgt -vb_ k|lttkqsf] xsdf eQmfgL cjlw cgfsf] DalGwt Bucket df hdfgtsf] xsdf

lautsf] Trend ljin]if)faf^ Claim Pattern yflkt uL cfpg] sd hdfgtsf] cjlw

dfKt xg] Bucket df fVg]

lkf] eQmfgL cjlw cgfsf] DalGwt Bucket df fVg]

qm== 11 cGtutsf]

ljwfsf] eQmfgL

eQmfgL cjlw cgfsf] DalGwt Bucket df fVg]


Defljt gf]SfgL jfkt sfod ulPsf Jojyfx afx]ssf vr zLifsFu DalGwt Jojyfx

g]=f= a+s lgb]zg kmf=g+= 5=2

Aofhb DaGwL hf]lvd cgudg tflnsf

Ohfhtkqk|fKt +yfsf] gfdM

cjlw M -iquest=nfvdf_

cjlw

ljj0f

ndash ()

lbg

( ndash )

lbg

ndash amp)

lbg

amp ndash

^ lbg

jif eGbf

a9L

sn

sd

= sn DklQ = sn bfloTj = cGtfn - mdash _

$= l~rt cGtfn

= dfof]lht Aofhb (IRC) ^= qdfls dgfkmf lyltdf k|efj

-l~rt cGtfn x IRC) amp= l~rt dgfkmf lylt kms

-qm=+= ^ sf] hf]8 ub hfg]_

sn DklQ cGtut Aofhbdf ePsf] kljtgsf sf0f k|efljt xg] DklQ (Interest Sensitive Assets) dfq dfj]z ug

kg]5

sn bfloTj cGtut Aofhbdf ePsf] kljtgsf sf0f k|efljt xg] bfloTj (Interest Sensitive Liabilities) dfq

dfj]z ug kg]5

Interest Rate Change


g]=f= a+s lgb]zg kmf=g+== ljb]zL ljlgdo DaGwL hf]lvd cgudg tflnsf


cjlwM -

iquest=nfvdf_

ljb]zL db|f

cNksfnLg cNksfnLg

vb cjyf

bL3sfnLg bL3sfnLg

vb cjyf

sn

vb

cjyf

vb

cjyf

k|fylds

kFhL DklQ bfloTj DklQ bfloTj

o= P= 8n

6lnEuml kfp08

hfkfgL o]g

of]

cGo db|f

eftLo kofF

sn


g]kfn fi6laquo a+s

s]Gb|Lo sfofno


O=k|f=lgb]zg g+= ^divide)ampamp

+yfut zfg DaGwL Jojyf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfn] kfngf ug kg] +yfut zfg

DaGwL Jojyf DaGwdf g]kfn fi6laquo a+s P]g ) sf] bkmf amp( n] lbPsf] clwsf k|of]u uL b]xfosf

lgb]zg hfL ulPsf] 5

= ~rfnsn] kfngf ug kg] cfr0f DaGwL Jojyf

-_ Ohfhtkqk|fKt +yfsf ~rfnsn] Gogtd jLsfof]Uo cfr0f sfod ug kg]

-s_ ~rfnsn] o a+sn] hfL u]sf] cfr0f DaGwL Jojyf kfngf ug] jrgj4tfkqdf

xtfIf ug kg]5

-v_ sg JolQm ~rfnsdf lgoQm ePkl5 sfoef DxfNgeGbf klxn] cfgf] +yfFu

ljQLo jfy eP gePsf] sf ~rfns ldltnfO lnlvt kdf hfgsfL ufpg

kg]5

-u_ ~rfnsn] a+s jf ljQLo +yfsf] Jojyfkgsf] blgs sfdsfjfxLdf xtIf]k ug

xFbg

-3_ ~rfnsn]] cfgf] clwsf If]q gf3L u]sf] sfdsfjfxLk|lt ~rfns jo+ hjfkmb]xL

xg kg]5 Totf] cjyfdf +yf pQbfoL xg kg]5g

-ordf_ ~rfnsn] kbLo dofbf sfod xg] uL lzi6 af]nL Jojxf sfoznL cfr0f k|tt

ug kg]5 +yfsf] sfo jftfj0f lau|g] 3[0ff aring]if pTkGg xg] sgklg lsldsf]

ultljlw ug divideufpg xbg

-_ Ohfhtkqk|fKt +yfsf] lxt ljkLtsf ultljlwdf +nUg xg gxg]

-s_ ~rfns k|ToIf jf ck|ToIf kdf +yfsf] lxt ljklt xg] sg klg lsldsf]

ultljlwdf +nUg xg xbg

-v_ ~rfns lghsf] ljQLo jfy x]sf] u|fxsFusf] sff]afdf k|ToIf jf ck|ToIf kdf

+nUg xg xFbg sg u|fxsFu Totf] ~rfnssf] sg klg lsldn] jfldTj

fe]mbf jf hdfgtstf eO C0f lng] jf lbg] ljifodf ljQLo jfy ufFlPsf] 5 eg]

lgh ~rfns kbdf axfn xg of]Uo dflgg] 5g

-u_ ~rfns ldltn] lghsf] ljQLo jfy ufFlPsf] 5 egL k|dfl0ft gu]Dd fjhlgs

kdf lgisfzg ulPsf ]odivideC0fkqxsf] sff]afsf] xsdf o lsldsf] k|ltaGw

nfu xg] 5g

-3_ ~rfnssf] Psf3 kljfsf bon] lwtf]kq JojfoL -bnfn ahf lgdftf cflb_

sf] kdf yflkt +ul7t +yfsf] bz k|ltzteGbf a9L jfldTj u|x0f uL lwtf]kq

sff]afdf +nUg xg kfOg] 5g

-ordf_ ~rfns jf k|ltzteGbf a9L ]o lnPsf ]owgL jf lghsf] kljfsf] jfldTjdf

x]sf]divideljQLo jfy x]sf] kmd sDkgLFu 3 ef8f lnO sff]]jf ug kfOg] 5g


-_ PseGbf a9L Ohfhtkqk|fKt +yfsf] ~rfns Nnfxsf jf sfosfL clwsf k|of]u ug]

cGo sg kbdf xg gkfOg]

Pp6f +yfdf ~rfns x]sf] JolQm Psk6s csf] Ohfhtkqk|fKt +yf nufot xsfL

P]g )$ cGtut +rflnt art tyf C0f xsfL +yf tyf aLdf DaGwL Jojfo

~rfng ug] +ul7t +yf d]tsf] ~rfns Nnfxsf jf sg klg kbdf xg kfOg]

5g

-$_ +Ifssf] xlotdf xg gxg]

~rfnsn] u|fxssf] hdLg tyf hfoh]yf DaGwL sff]afdf k|zfs jf +Ifssf] xlotn]

+nUg xg xFbg olb otf] sfodf +nUg eO u|fxssf] Ohfhtkqk|fKt +yfdf x]sf]]

vftfdf xtfIf ug] clwsf k|fKt u]df ~rfns ldltaf6 Tosf] lnlvt jLs[lt lng

kg]5

-_ kbsf] bkof]u ug gxg]

~rfnsn] cfgf] kb gfd bkof]u uL sg klg lsldsf] JolQmut kmfObf xg]

lqmofsnfkdf +nUg xg kfOg] 5g Ohfhtkqk|fKt +yfsf ~rfns lghsf kljfn]

d]t lgh axfn x]sf] Ohfhtkqk|fKt +yfFu sff]af ubf kfljfls DaGwnfO hf]8g

kfOg] 5g kljfsf] ljj0f vnfO Totf kljfn] Ohfhtkqk|fKt +yfaf6 shf lng]

ePdf f] DaGwL 5nkmn lg0fodf efu lng kfOg] 5g fy fdfgxsf] vlb laqmL

ubf ]o nufot cGo k|Tofeltxsf] sff]afdf k|fyldstf kfpg jf lbgsf nflu kbsf]

pkof]u ug kfOg] 5g ouL g rfFbL ljb]zL ljlgdo ljb]zL If0fkqxsf] sectfksectf

ubf kbLo k|efj kfg kfOg] 5g

-^_ clen]v k|ltj]bg k0f Pjd bt fVg kg]

Ohfhtkqk|fKt +yfsf] n]vf DaGwL clen]v k|ltj]bg k0f Pjd bt kdf fv]sf]

xgkg]5 ~rfnsn] Ohfhtkqk|fKt +yfsf] cflwsfls n]vf DaGwL clen]v

sfuhftdf JolQmut kdf yk36 ug kfOg] 5g

-amp_ uf]klgotf sfod fVg kg]

-s_ ~rfnsn] u|fxssf] rgf sff]afsf] uf]kgLotf sfod fVg kg]5 lgh ~rfns

kbaf6 lgj[Q eOs]kl5 klg +yfn] sg u|fxsFu u]sf] uf]Ko sfo -Ohfhtkqk|fKt

+yfsf] lnlvt jLs[lt gePsf]df_ k|ltlnkL clwsf cGo kqfrf n]vf u|fxsFu

ePsf] cGo sff]afsf] ljj0f cfgf] ljQLo jfysf] nflu k|of]u ug kfOg] 5g

-v_ sg u|fxssf] Jofjflos jf ljQLo rgf u|fxssf] lnlvt jLs[lt lnP cGo JolQm

jf +yfnfO lbg lsg] 5

t k|rlnt sfggsf] cwLgdf xL ljQLo sff]af DaGwL ljj0fx t]|f] kIfnfO

pknAw ufpFbf uf]kgLotf e+u ePsf] dflgg] 5g

-_ lgikIf dfg Jojxf ug kg]

~rfnsn] u|fxsFusf] ldqtf DaGwaf6 k|efljt geO lgikIf Pjd dfgtfsf] cfwfdf

Jofjflos Jojxf ug kg]5

-(_ lnlvt kdf hfgsfL lbg kg]

Ohfhtkqk|fKt +yfn] dfly n]lvP adf]lhdsf] cfr0f DaGwL Jojyf jLsf uL tyf

cfjZos b]v]df cfgf] cfGtls sfo k|0ffnLsf] nflu yk cfr0f DaGwL Jojyf d]t tof

uL o a+ssf] a+s tyf ljQLo +yf lgodg ljefu DjlGWft klj]If0f ljefunfO lnlvt

kdf hfgsfL lbg kg]5


-)_ ljj0f k]z ug kg]

a+s tyf ljQLo +yfn] cfgf] ~rfnsn] o lgb]zgdf tf]lsPsf cfr0fx kfngf u]

gu]sf] ljj0f jflifs kdf ljQLo ljj0fdf vnfpg kg]5 sg ~rfnsn] pQm

cfr0fxsf] kfngf gu]df f] kfngf gu]sf] ljj0f lghdfly ulPsf] sfjfxLsf] ljj0f

DalGwt klj]If0f ljefudf k7fpg kg]5

-_ ~rfns ldltsf] bo ldltsf] a7sdf lgoldt kdf pklylt xg kg]5 otf]

pklylt lel8of]divide6]ln sGkm]Gsf] dfWodaf6 d]t xg Sg]5 dgflj dflkmssf] sf0f

tyf kj rgf lagf nuftf k6seGbf a9L ldltsf] a7sdf cgklyt ePdf Totf]

~rfnssf] kb jtM lQm ePsf] dflgg]5

-_ Ps eGbf a9L JolQm Ohfhtkqk|fKt +yfsf] ~rfnsdividesfosfL k|dv xg gkfOg]

o a+saf6 Ohfhtkqk|fKt a+s tyf ljQLo +Yffdf Psf3 kljf kmd sDkgL +ul7t

+yf jf Pp6 dxsf] sDkgLaf6 Ps eGbf a9L JolQm ~rfns jf sfosfL k|dv kbdf

dgf]gogdividelgjfrgdividelgoQm xg Sg] 5g

t n3ljQ ljQLo sff]af ug] aelig3AElig jusf] ljQLo +yfdf ~rfns lgoQm ug +ul7t

+yfn] ]o lnPsf] a+s tyf ljQLo +yfdf cfkmn] lnPsf] ]o cgkftdf ~rfns lgoQm

ug afwf kyenofPsf] dflgg] 5g Pp6f Ohfhtkqk|fKt +yfn] csf] Ohfhtkqk|fKt +yf -

aelig3AElig ju afx]s_ df ]o nufgL (Cross Holding) eO ~rfns lgoQm ug of] Jojyfn] 56

lbPsf] dflgg] 5g

-_ g]kfn sf jf g]kfn sfsf] jfldTj k|fKt +ul7t +yf jf o a+s jf o a+saf6

Ohfhtkqk|fKt a+s jf ljQLo +yfsf] axfnjfnf sdrfL a+s tyf ljQLo +yf DaGwL

P]g )amp sf] bkmf sf] pkbkmf -_ sf] v08 -`_ df ePsf] Jojyf adf]lhd n3ljQ

ljQLo +yf kjfwf ljsf a+sdf afx]s cGo Ohfhtkqk|fKt a+s tyf ljQLo +yfsf]

~rfns xg kfpg] 5g

-$_ sg klg kmd tyf sDkgL sfnf]rLdf k]sf] eP sfnf]rLdf x]sf] cjlw sfnf]rLaf6

x6]sf] tLg jifDd Totf] kmd tyf sDkgLxsf] tkmaf6 ~rfns dgf]gogdividelgolQmsf] nflu

of]Uo xg] 5g

-_ +yfksdivide+yfks dxsf] ]o wf0f u]sf ]owgLn] +yfks dx afx]s cGo dxaf6

~rfnsdf pDd]bjfL lbg kfpg] 5gg

-^_ sg a+s jf ljQLo +yfdf sg JolQm jf lghsf] k|ltlglw cfgf] cfgf] ljQLo jfy x]sf]

kmddivide sDkgLdivide +yfsf tkmaf6 Ps k6s Ps eGbf a9L ~rfns kbdf lgoQmdividedgf]gog

xg Sg] 5gg

-amp_ +3Lo +rgf adf]lhdsf] yfgLo k|fb]lzs jf +3Lo txsf] kbflwsfLdf lgjflrt JolQmx

o a+saf6 Ohfhtkqk|fKt +yfdf ~rfns xFbf +yfut zfgsf] kIf sdhf] xg] xFbf

Totf kbflwsfLxn] kbdf axfn x~h]n a+s tyf ljQLo +yfsf] ~rfns ldltdf

k|ltlglwTj ug kfpg] 5gg

-_ amp) jif gf3]sf] JolQm Ohfhtqk|fKt +yfsf] ~rfns kbdf lgoQmdividekgM lgoQm tyf

dgf]lgt xg of]Uo xg] 5g fy amp$ jif gf3]sf] JolQm ~rfns kbdf axfn xg Sg]

5g

= ~rfnsdivide~rfns ldltsf] stJo pQbfloTj

jfwf0faf6 lgIf]k +sng uL Tosf] +If0f ug] htf] dxTjk0f sfodf +nUg Ohfhtkqk|fKt

+yfsf ~rfnsxn] cfgf ]owgLxsf] lxt dfq gx]L lgIf]kstf nufotsf f]sfjfnf

(Stakeholder) xsf] lxt +If0f ugSg] uL +yf ~rfngdf lqmofzLn xg kg]5

~rfnsxsf] cn cfr0f tyf lqmofsnfkaf6 DalGwt +yfsf fy b]zsf] du| ljQLo


k|0ffnLdf cgsn k|efj kg hfg] xFbf Totf +yfsf ~rfnsxsf] lgoQmL lghxn] kfngf ug

kg] stJo tyf axg ug kg] pQbfloTj DaGwdf b]xfo adf]lhdsf] Jojyf ulPsf] 5 Mndash

-s_ +yfnfO bIf ljj]sk0f Pjd Jofjflos kdf ~rfng ug pkoQm lsldsf] sdrfL

k|zfg ljlgodfjnL tof uL of]Uo tyf Ifd pRr kbflwsfLxsf] 5gf6 tyf lgolQm ug

kg]5

-v_ cfGtls n]vfkLIfsaf6 lgoldt kdf cfGtls n]vfkLIf0f ufpg kg]5 cfGtls

n]vfkLIf0fsf] sfo Outsource ug] ePdf k]zfut k|df0fkqk|fKt AolQmdivide+yfnfO lgoQm ug

lsg]5 fy DalGwt +yfn] cfgf] Ps hgf clws[tnfO Dks clws[tsf] lhDd]jfL

tf]Sg kg]5 cfGtls n]vfkLIfsn] sDtLdf qdfls kdf cfgf] k|ltj]bg lw n]vfkLIf0f

ldlt dIf k]z ug] Jojyf ug kg]5 pQm k|ltj]bgdf b]xfosf ljifox d]t dfj]z

ePsf] xg kg]5 Mndash

-c_ cfGtls n]vfkLIf0fdf +nUg hgzlQmsf] ljj0f

-cf_ f] sfo DkGg ug nfu]sf] sfo lbg

-u_ sg Pp6f +yfsf] Internal Audit DaGwL sfo ug lhDd]jfL tf]lsPsf] JolQm jf +yf tyf

f] +yfsf fem]bf jf sdrfLn] f] +yfsf] Statutory Audit DaGwL sfodf +nUg xg

kfpg] 5g TouL sg Pp6f +yfsf] Statutory Audit DaGwL sfo ug lhDd]jfL tf]lsPsf]

JolQm jf +yf tyf f] +yfsf fem]bf jf sdrfLn] f] +yfsf] Internal Audit DaGwL

sfodf +nUg xg gkfpg] Jojyf ldltn] ldnfpg kg]5

-3_ +yf jfwf0fsf] sd klrfng ug] +yf ePsf] xFbf ~rfnsxn] +yfsf] cgudg

tyf klj]If0f sfo j9L ljj]sk0f Ifd tLsfn] ug kg]5

-ordf_ +yfsf sdrfLxnfO clVtof k|Tofof]hg u] klg lghxsf] lqmofsnfksf] clGtd bfloTj

~rfnsxn] g axg ug kg] xFbf ~rfns ldltsf] a7sdf sdrfLx dfly ulPsf

klj]If0f tyf sfjfxL DaGwL clen]v fVg kg]5

-r_ +yfsf] nufgL tyf shf gLlt DklQ tyf bfloTj Jojyfkg ah]l6Euml of]hgf cGo

cfjZos ljifodf lnlvt gLlt tyf of]hgf thdf uL sdrfLxnfO kfng ug nufpg

kg]5

-5_ ~rfnsxn] Ohfhtkqk|fKt +yfsf] cjyf Pjd ultljlw Jojyfkgn] clVtof u]sf

gLlt DaGwdf lgoldt kdf hfgsfL lnO cfjZostf cgf wffTds pkfo ckgfpg

kg]5

-h_ ~rfns ldltsf] a7s k|rlnt sfggdf Jojyf eP cgf ag kg]5

-em_ k|rlnt sfgg o a+saf6 hfL ePsf gLlt lgb]zg tyf lgodgsf] klkfngf gePdf

~rfnsx cfgf] kbaf6 avft d]t xgSg] xgfn] Totf sfgg gLlt lgb]zg tyf

lgodg ljifodf ~rfnsx k0f hfgsf xgsf fy Ohfhtkqk|fKt +yfaf6 Totf sfgg

gLlt lgb]zg tyf lgodg kfngf eP gePsf] DaGwdf lgoldt cgudg ug kg]5

-`_ +yfsf ~rfnsxn] lgIf]kstfsf] xslxt ljkLt sfo u]df jf o a+sn] dfu u]sf

sfuhftx pknAw gufPdf g]kfn fi6laquo a+s P]g ) sf] bkmf )) adf]lhd Totf

~rfns tyf kbflwsfLnfO nufOPsf] hljfgf JolQmut kdf ltg kg]5 oL JolQmut

kdf lt]sf] hljfgf sdnfO DalGwt Ohfhtkqk|fKt +yfn] cfgf] lxfjdf vr n]vL

eQmfgL lbg kfpg] 5g

-6_ a+s jf ljQLo +yfsf] +yfks ~rfns jf zGo bzdnj Ps k|ltzteGbf a9L ]o

lnPsf] ]owgL tyf lghsf] kljf f]xL +yfsf] jtGq ~rfns xg kfpg] 5g jtGq

~rfnsn] wf0f u]sf] ]o jfldTj u0fgf ubf kljfsf a boxn] wf0f u]sf] sn

]o +VofnfO cfwf dfGg kg]5


-7_ k|rlnt sfggn] tf]s]sf] cjyfdf afx]s Ohfhtkqk|fKt +yfsf u sfosfL ~rfns

tyf cGo ~rfnsxn] k|dv sfosfL clws[tsf] cgklyltdf k|dv sfosfL clws[tsf]

xlotn] blgs sfo~rfng ug kfOg] 5g fy cWoIf tyf ~rfnsxn] cfgf]

+yfsf] n]6Kof8 tyf 5fk k|of]u uL sg klg kqfrf ug kfOg] 5g t cWoIfnfO a+s

tyf ljQLo +yf DaGwL P]g )amp sf] bkmf sf] pkbkmf -$_ adf]lhd ~rfnsn] a+s

tyf ljQLo +yfsf] Jojyfkgsf] blgs sfd sfjfxLdf xtIf]k ug xFbg eGg] Jojyfsf]

cwLgdf xL blgs sfo~rfngFu DalGwt afx]ssf ljifodf n]6Kof8 tyf 5fk k|of]u

uL kqfrf ug eg] o Jojyfn] afwf kg]5g

-8_ cfgf] ~rfns ldltsf] a7sdf ~rfns afx]ssf boxnfO cfdGq0f uL ~rfns x

a7s eQf tyf cGo ljwf k|bfg ug kfOg] 5g t a+s tyf ljQLo +yfsf] ~rfns

ldltn] cfjZostf dxz u]df vfvf ljifodf 7f] fodivide kfdzsf nflu ljQLo jfy

gePsf] lj1 JolQmnfO ~rfns ldltsf] a7sdf cfdGq0f uL cfjZos fodividekfdz k|fKt uL

f] jfkt kflgtlds k|bfg ug sDkgL lrj tyf lrjfnosf sdrfLxnfO ~rfns

ldltn] tf]s]adf]lhdsf] vr k|bfg ug eg] of] Jojyfn] afwf kyenofPsf] dflgg] 5g

-k|i6Ls0f M o k|of]hgsf nflu ~rfns afx]s cGo kbflwsfLn] ~rfns +of]hs jf

bo xg] ldltdividepkndashldltdf a7s eQf lng kfpg] 5gg t lrjfno DaGwL sfd

ug] cGo kbflwsfLnfO ldltn] tf]ls 566 eQf lbg lsg] 5 _

-9_ a+s jf ljQLo +yfdf lgjflrtdividedgf]gog ePsf] k|To]s ~rfnsn] cfkm lgjflrt jf dgf]lgt

ePsf] ldltn] a9Ldf k+lt lbgleq a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf amp

adf]lhd kb tyf uf]klgotfsf] zky lnO Sg kg]5 cWoIfn] ky ln+bf aeligsAElig jusf

Ohfhtkqk|fKt +yfxsf] xsdf uegdivide8]k6L ueg dIf aeligvAElig jusf fli6laquoo tsf

Ohfhtkqk|fKt +yfxsf] xsdf 8]k6L ueg jf o a+ssf] a+s tyf ljQLo +yf lgodg

ljefusf sfosfL lgb]zs dIf sf7df8f+ pkTosfleq k|wfg sfofno x]sf aeliguAElig jusf

fli6laquootsf Ohfhtkqk|fKt +yfxsf] xsdf o a+ssf] a+s tyf ljQLo +yf lgodg

ljefusf sfosfL lgb]zs jf lgb]zs dIf sf7df8f+ pkTosf aflx k|wfg sfofno x]sf

afFsL Dk0f aeligvAElig tyf aeliguAElig jusf Ohfhtkqk|fKt +yfxsf] xsdf DalGwt If]q x]g] g]kfn

fi6laquo a+s sfofnosf] lgb]zs dIf kb tyf uf]klgotfsf] ky lng kg]5 TouL a+s

tyf ljQLo +yfsf] ~rfns tyf sfosfL k|dvn] DalGwt a+s jf ljQLo +yfsf] cWoIf

dIf cGo kbflwsfL tyf sdrfLn] sfosfL k|dv jf lghn] tf]s]sf] kbflwsfL dIf

lng kg]5 o Jojyf adf]lhd ky glnPdf DalGwt cWoIf ~rfns kbflwsfL jf

sdrfLsf] kb jtM vf]h xg]5

-0f_ sfosfL k|dvsf] ]jf ljwfsf] lgwf0f tf]lsPsf] dfubzg cgf ug kg]M

Ohfhtkqk|fKt +Yffn ]] a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf ) df ePsf]

Jojyf d]tsf] cfwfdf Jojyfkg vr Pjd sfosfL k|dvsf] tnj eQf tyf cGo

cflys ljwfx lgwf0f ug] DaGwdf o a+saringff hfL dfubzgdf plNnlvt

dfkb08 cgf ug kg]]5

-t_ Ohfhtkqk|fKt +yfn] pTs[i6 JolQm 5gf6 (Talent-hunt) k|lqmofaf6 sdrfL egf ug kg]

cjyfdf lgikIftf kfbzLtf sfod xg] uL cnu sfoljlw thdf uL dfq egf ug]

Jojyf ugkg] 5

~rfns lzIff sfoqmd M

-_ a+s tyf ljQLo +yfdf gofF ~rfns lgoQmdividedgf]lgt eO cfP kZrft DalGwt +yfn]

cfkmgf] +rgf Jojfosf] k|s[lt +yfut zfg +yfut 0fgLlt Jojflos of]hgf

~rfnssf] stJo tyf ptbfloTj hf]lvd Jojyfkgsf DaGwdf ckgfOPsf 0fgLlt

dli6ut cflys Pjd ljQLo cjyf jtdfg sfggL Jojyf k|rngdf x]sf a+lsEuml ]jf


tyf k4lt o a+saf6 hfL ulPsf lgb]zg cflb laifox d]6L Ps dlxgfleq

cledvLs0f -Orientation_ ufpg kg]5

-_ a+s tyf ljQLo +yfn] du| a+lsEuml k|0ffnLsf] +yfut zfg Pjd hf]lvd Jojyfkgsf]

u0ft wf ugsf nflu kfblztf (Transparency) vnff (Disclosure) jfysf] aringGaring

(Conflict of Interest) cgkfngf (Compliance) cGo lgofds lgsfoFusf] DaGw Pjd

dGjo nufotsf ljifodf cGtfli6laquoo cn cEof (International Best Practice) d]6L

cfkmgf a ~rfnsxnfO x]s jif sDtLdf Psk6s cledvLs0fdividekgtfhuLs0f ufpg]

Jojyf ldnfpg kg]5

-_ a+s tyf ljQLo +yfsf ~rfns ldltn] aFbf g+= df ePsf] Jojyf d]6L

~rfnssf] of]Uotf tyf alsEuml If]qsf] sfo cgejsf cfwfdf k|To]s ~rfnsnfO k|bfg ug]

~rfns lzIff sfoqmd DaGwL sfoljlw agfO nfu ug kg]5 Totf] sfoljlwsf] divide

k|lt a+s tyf ljQLo +yf lgodg ljefu DalGwt klj]If0f ljefudf k]z ug kg]5

$= sfosfL k|dvsf] lgolQm DaGwL Jojyf

-_ Ohfhtkqk|fKt +yfsf] +Rffns ldltn] k|rlnt sfgg tyf +yfsf] k|aGwkq lgodfjnL

a+s jf ljQLo +yfsf ~rfns sfosfL k|dvsf] lgolQmsf nflu cfjZos of]Uotf tyf

sfo cgej DaGwL ljlgodfjnL )amp$ sf] Jojyfsf] cwLgdf xL sfosfL k|dvsf]

lgolQm ug kg]5 oL sfosfL k|dvsf] lgolQm ubf +yfut zfg tyf cfGtls

lgoGq0f Pjd Gtngsf] b[li6sf]0fn] ~rfns ldltsf] cWoIfnfO sfosfL k|dvsf] kdf

lgoQm ug pkoQm xg] 5g

-_ ^ jif gf3]sf] JolQm a+s tyf ljQLo +yfsf] k|dv sfosfL clws[t kbdf lgoQmdividekgM

lgoQm xg of]Uo xg] 5g fy ^( jif gf3]sf] JolQm k|dv sfosfL clws[t kbdf axfn

xg Sg] 5g t )amp cf dfGt leq ufEg]divideufleg] tyf k|flKt k|lqmof DkGg uL

PsLs[t sff]af ug] uL bO jf bOeGbf a9L jfl0fHo a+sx Psfkdf ufEg]divideufleg] tyf

k|flKt k|lqmofdf xefuL ePdf Ps k6ssf nflu ^ jif pd] gf3]sf] JolQm a+s tyf ljQLo

+yfsf] k|dv sfosfL clws[tdf lgoQmdividekgM lgoQm xg afwf kg] 5g

-_ sfosfL k|dvsf] kdf lgoQm xg] JolQmdf k|rlnt a+s tyf ljQLo +yf DaGwL sfggdf

plNnlvt of]Uotf tyf cgejsf cltlQm b]xfosf yk of]Uotf cgej tyf u0fx xg kg]5

-s_ a+lsEuml sff]afsf] nflu cfjZos kg] Jofjflos cgej

-v_ +yfsf] blgs sfo Dkfbgdf cfGtls lgoGq0f k|rlnt sfggsf] klkfngf ug]

ufpg] Ifdtf

-u_ a+lsEuml jf ljQLo Jojfosf] pRr txdf sfo u]sf]

-3_ 6f6 gkN6]sf] jf a]OdfgL jf hfnfhLsf] cff]kdf hfo gkfPsf]

-ordf_ cfgf] kj sff]afdf o a+saf6 lgnDjg gulPsf] jf o a+saf6 ePsf]

cgGwfgdf z+sfkb sff]afdf +nUg egL ls6fg gulPsf] jf Totf] lgnDjgjf6

kmsjf ePsf] kfFr jif ku]sf] jf ToTff] z+sfkb sff]afsf] +nUgtfaf6 kmfO kfPsf]

-r_ sfnf]rLdf dfj]z gePsf] jf Totf] rLaf6 kmsjf ePsf] ltg jif ku]sf]

-$_ +yfn] sfosfL k|dvsf] lgolQm u]df sfosfL k|dvn] flhgfdf lbPdf avft ePdf

jf cGo sg sf0fn] kbdQm xFbf ~rfns ldltdf x]k]m xFbf o a+ssf] a+s tyf

ljQLo +yf lgodg ljefu DalGwt klj]If0f ljefunfO tGt hfgsfL lbg

kg]5

-_ sfosfL k|dv b]z aflx hfgkg] ePdf jf cfgf] cf]xf]bfsf] sfo ug gSg] ePdf jf ft

lbgeGbf a9L do ljbfdf agkg] ePdf lghsf] yfgdf sfd ug] JolQmsf] DaGwdf o


a+ssf] a+s tyf ljQLo +yf lgodg ljefu DalGwt klj]If0f ljefunfO kj hfgsfL

lbg kg]5

-^_ +yfsf] sfo~rfng sff]af Jofjflos of]hgf tyf dgfkmflylt d]tnfO b[li6ut uL

sfosfL k|dv cGo kbflwsfL tyf sdrfLxsf] tnj tyf ljwf lgwf0f ug kg]5

Ohfhtkqk|fKt +yfaf6 sfosfL k|dvnfO k|bfg ulg] tnj eQf af]g tyf cGo ljwf

DaGwL ljj0f f] DaGwdf ePsf] sg klg kljtgsf] ljj0f lgoQm ePsf] kljtgsf]

lg0fo ePsf] cflys jif dfKt ePsf] Ps dlxgfleq o a+ssf] a+s tyf ljQLo +yf

lgodg ljefu DalGwt klj]If0f ljefunfO pknAw ufpg kg]5

-amp_ cf+lzs kdf sfd ug gxg]

sfosfL k|dvn] cfkm sfot +yf afx]s o a+saf6 Ohfhtkqk|fKt cGo sg klg

+yfdf cf+lzs kdf d]t sfd ug xFbg

-_ sg a+s jf ljQLo +yfsf] sfosfL k|dv csf] sg Jojflos +yfdf ~rfns sfosfL

k|dv cGo kbflwsfL sdrfL jf cGo sg kbdf xL sfd ug kfpg] 5g t a+s jf

ljQLo +yfn] kjfwf ljsf a+sUacute df nufgL u]sf] cjyfdf f] +yfsf] ~rfns xg o


o k|of]hgsf nflu Jojflos +yfUacute eGgfn] dgfkmf cfhg ug] p2]Zo fvL ~rflnt sg

klg +yfnfO aemg kg]5

-(_ rQmf kFhLsf] b]xfo adf]lhd eGbf a9L xg] uL ]o wf0f ug] ]owgL f] +yfsf] ~rfns

kb afx]s sfosfL k|dv nufot sg klg txsf] sdrfL kbdf lgoQm xg of]Uo xg] 5g

of] lgb]zg hfL xFbfsf avt sg JolQm +yfsf] sfosfL k|dv kbdf axfn x]sf] eP

ljBdfg sfosfnsf] afFsL cjlw kf ug eg] afwf ku]sf] dflgg] 5g

-c_ aeligsAElig jusf] Ohfhtkqk|fKt +yfdf rQmf kFhLsf] k|ltzt jf f]eGbf a9L

-cf_ aeligvAElig jusf] Ohfhtkqk|fKt +yfdf rQmf kFhLsf] k|ltzt jf f]eGbf a9L

-O_ aeliguAElig jusf] Ohfhtkqk|fKt +yfdf rQmf kFhLsf] k|ltzt jf f]eGbf a9L

-)_ lhNnftdf s]Gb|Lo sfofno jf skf]]6 sfofno x]sf a+s tyf ljQLo +yfsf sfosfL k|dv

sfofno sfdsf] lnlnfdf afx]s f]xL sfofnodf lgoldt pklyt xg kg]5

-_ sfosfL k|dv nuftf bO k6seGbf a9L pQm kbdf lgjflrt dgf]lgt jf lgoQm xg gSg]

uL DalGwt +yfn] cfkmgf] lgodfjnLdf Jojyf ugkg] 5 of] lgb]zg hfL xFbf sg a+s

tyf ljQLo +yfsf] lgodfjnLdf f] Jojyf gePsf] eP cfufdL fwf0f efn] f] DaGwL

k|tfj kflt uL lgodfjnL +zf]wg ugkg] 5

-_ k|dv sfosfL clws[t kb lQm ePsf] tLg dlxgfleq clgjfo kdf kbklt ulSg kg]5

TouL Ohfhtkqk|fKt +yfn] JojyfksLo kb egL tf]s]sf kbx d]t lQm ePsf] tLg

dlxgfleq clgjfo kdf kbklt ulSg kg]5 DalGwt +yfn] f]xL adf]lhdsf] JojYff

cfgf] sdrfL ]jf ljlgodfjnLdf d]t pNn]v ugkg]5

t Ps cfkdf ufEg]divideufleg] jf k|fKtLsf] k|lqmofdf x]sf a+s jf ljQLo +yfx aLr

ufEg]divideufleg] jf k|fKtL ug] DjGwdf o a+saf6 4flGts xdlt lbOlsPsf] cjyfdf o

a+ssf] jLs[lt lnO k|dv sfosfL clws[tsf] lgolQmsf] dofjwL yk ug lsg]5

-_ ~rfns ldltn] k|dv sfosfL clws[tnfO lgoQm ug] lnlnfdf kflgtlds cGo ljwf

nufotsf laifodf sf Demftf ubf f] Demftfdf ]jf ljwf DaGwL ztx ls6fgL uL

ki6 kdf pNn]v ug kg]5 +yfnfO ljQLo ef kg] ]jf ljwf DaGwL ztx pNn]v ubf

k|rlnt sfggL Jojyf jf ljlgodfjnLsf] Jojyf adf]lhd xg] egL laringljwfoQm cg]sfyL zAb

k|of]u uL sf Demftf ug kfOg] 5g +yfs sdrfLxdWo]af6 k|dv sfosfL clws[t

kbdf lgoQm ePsf] cjyfdf lghn] vfOkfO cfPsf] ]jf ljwf kfpg] eP f] d]t sfgfdfdf

pNn]v ugkg]5 fy of] Jojyf xg cufj ulPsf Demftfxsf DaGwdf DalGwt a+s jf


ljQLo +yfn] o Jojyf adf]lhd xg] uL fljs Demftfdf tbgkn] +zf]wgdivide kldfhg

ug kg]5

= sdrfLn] kfngf ug kg] cfr0f DaGwL Jojyf M

-_ sdrfLn] b]xfo adf]lhdsf Gogtd jLsfof]Uo cfr0fsf] t sfod ug kg]5 Mndash

-s_ Ohfhtkqk|fKt +yfsf sdrfLn] o a+sn] hfL u]sf] cfr0f DaGwL Jojyf

kfngf ug] argj4tf lxt xtfIf ug kg]5

-v_ cfgf] dftxtsf sdrfLnfO cfr0fsf] ljifodf lgb]zg lbg] hfgsfL lng] pQbfloTj

ljefuLo k|dvxsf] xg]5 sdrfLn] cgzfg jf lgod pNn+3g u]df Tosf] k|ltj]bg

DalGwt ljefuLo k|dvn] sdrfL k|zfg ljefunfO pknAw ufpg kg]5 k|zfg

ljefun] pQm k|ltj]bgsf] clen]v klj]If0fsf] qmddf o a+ssf] klj]If0f 6f]nLnfO

pknAw ufpg kg]5

-_ sdrfLn] Ohfhtkqk|fKt +yfsf] lxt ljkLtsf b]xfosf ultljlwdf +nUg xg kfOg] 5g M

-s_ sdrfL k|ToIf jf ck|ToIf kdf Ohfhtkqk|fKt +yfsf] lxt ljkLt xg] sg klg

lsldsf] ultljlwdf +nUg xg xFbg

-v_ Ohfhtkqk|fKt +yfsf] sdrfL cfgf] ljQLo jfy x]sf] u|fxsFusf] sff]afdf

k|ToIf jf ck|ToIf kdf +nUg xg xFbg

-u_ Ohfhtkqk|fKt +yfsf sdrfLsf] cfgf u|fxsFu ]o jfldTj fe]mbf C0f lng]

jf lbg] cflb sg lsldsf] ljQLo jfy ufFlPsf] 5 eg] lghn] cfgf lgs6td

klj]IfsnfO tTsfn To sfsf] hfgsfL lbg kg]5

t lgs6td klj]Ifsn] lghsf] ljQLo jfy ufFlPsf] 5 egL k|dfl0ft gu]Dd

fjhlgs kdf lgisfzg ulPsf ]odivideC0fkqxsf] sff]afsf] xsdf o lsldsf]

k|ltaGw nfu xg] 5g

-3_ cfkm sfot x]sf] Ohfhtkqk|fKt +yfsf] cltlQm cGo sg klg yfgdf k0fsfnLg

kdf Jojfo ~rfng ug xFbg

-_ cf+lzs kdf sfd ug jLs[lt lng kg]

sdrfLn] f] ++yf afx]s cGo sg klg +yfdf cf+lzs kdf sfd ug jf cGo Jofjflos

ultljlwdf +nUg xgeGbf klxn] Ohfhtkqk|fKt +yfsf] Jojyfkgaf6 lnlvt jLs[lt lng kg]5

cfgf] +yfsf] lxtdf k|ltsn c gkg] ePdf dfq lghnfO cf+lzs kdf sfd ug lnlvt

jLs[lt lbg Sg]5

-$_ sdrfL ~rfns xg kfpg] jf gkfpg] DaGwL Jojyf

Ohfhtkqk|fKt +yf jf Totf] +yfsf] clwsf+z jfldTj jf lgoGq0fdf x]sf] +yfsf]

axfnjfnf sdrfL sg klg Ohfhtkqk|fKt +yfsf] ~rfnsdivideNnfxsf xg kfpg] 5g

t b]xfo adf]lhd xg o lgb]zgn] afwf kyenofPsf] dflgg] 5g Mndash

-s_ k|rlnt sfgg adf]lhd Ohfhtkqk|fKt +yfn] yfkgf u]sf] xfos sDkgLxsf]

~rfns xg

-v_ g]kfn sfsf] nufgL ePsf Ohfhtkqk|fKt +yfn] csf] sg Ohfhtkqk|fKt

+yfdf nufgL u]sf] sf0fn] Totf] Ohfhtkqk|fKt +yfdf ~rfns dgf]gog ug

kbf g]kfn sfsf] jLs[lt lnO cfgf] sg sdrfL Totf] csf] Ohfhtkqk|fKt

+yfsf] ~rfnsdf dgf]gog xg jf

-u_ gfkmf sdfpg] p2]Zo gePsf fdflhs ]jfdf +nUg +yfx htM wflds

f+s[lts zlIfs kf]ksfL htf +yfxsf] lgodsf] kllwleq xL ~rfns xg


-_ +Ifssf] xlotdf xg gxg]

sdrfLxn] u|fxssf] hdLg tyf hfoh]yf DaGwL sff]afdf k|zfs jf +Ifssf] xlotn]

+nUg xg xFbg t sy+sbflrt otf] sfodf +nUg xg k]df sfosfL k|dvaf6 Tosf]

lnlvt jLs[lt lng kg]5

-^_ kbsf] bkof]u ug gxg]

sdrfLn] cfgf] kb gfd bkof]u uL sg klg lsldsf] JolQmut kmfObf xg] lqmofsnfkdf

+nUg xg kfOg] 5g sdrfL jf lghsf gft]bfn] d]t lghx axfn x]sf] Ohfhtkqk|fKt

+yfFu sff]af ubf kfljfls DaGwsf] k|efj kfg kfOg] 5g fy fdfgxsf] vlb laqmL

ubf ]o nufot cGo k||Tofelt sff]afdf k|fyldstf kfpg jf lbgsf nflu kbsf] pkof]u ug

kfOg] 5g ouL g rfFbL ljb]zL ljlgdo ljb]zL If0fkqxsf] sectfksectf ubf kbLo k|efj

kfg kfOg] 5|g

-amp_ rgfsf] bkof]u ug gxg]

sdrfLn] Ohfhtkqk|fKt +yfsf] sff]afsf] lnlnfdf k|fKt sg klg rgfsf] bkof]u

ug tyf sg klg rLs[t ePsf] sDkgL jf rLs[t xg afFsL x]sf] sDkgLsf] lwtf]kq

JojfoLsf] kdf sff]afdf +nUg xg kfOg] 5g lghxn]] sfdsf] lnlnfdf afx]s cfkm

dftxtsf sdrfLnfO d]t uf]Ko fVg kg] rgf tyf clen]vsf] hfgsfL lbg xFbg

-_ clen]v sff]afsf] k|ltj]bg fVg kg]

Ohfhtkqk|fKt +yfsf] n]vf DaGwL clen]v k|ltj]bg k0f Pjd bt xgkg]5

sdrfLn] cgflws[t kdf Ohfhtkqk|fKt +yfsf] n]vf clen]v sfuhftdf JolQmut

kdf yk36 ug kfOg] 5g otf] u]df lgh sdrfL k|rlnt sfgg adf]lhd hfosf]

efuLbf xg]5

-(_ uf]klgotf sfod fVg kg]

-s_ sdrfLn] k|rlnt sfgg adf]lhd u|fxssf] rgf u|fxsFu ePsf] sff]afsf]

uf]kgLotf sfod fVg kg]5 lgh ]jfaf6 lgj[Q eOs]kl5 klg Totf] sff]afsf]

uf]klgotf -k|ltlnkL clwsf cGo kqfrf n]vf u|fxsFu ePsf] cGo sff]afsf]

ljj0f_ cfgf] jf c ssf] ljQLo jfysf] nflu k|of]u ug kfOg] 5g



t k|rlnt sfggsf] cwLgdf xL a+lsEuml sff]af DaGwL ljj0fx t]|f] kIfnfO


-)_ lgikIf dfg Jojxf ug kg]

sdrfLxn] u|fxsFusf] ldqtf DaGwaf6 k|efljt geO lgikIf Pjd dfgtfsf] cfwfdf

Jofjflos sff]af ug kg]5

-_ lnlvt kdf hfgsfL lbg kg]

Ohfhtkqk|fKt +yfn] dfly n]lvP adf]lhdsf] sdrfLn] cfr0f DaGwL Jojyf jLsf u]sf]

tyf cfjZos b]v]df cfgf] cfGtls sfo k|0ffnLsf] nflu yk cfr0f DaGwL Jojyf tof uL

f] jLsf u]sf] hfgsfL o a+ssf] a+s tyf ljQLo +yf lgodg ljefu DalGwt

klj]If0f ljefunfO lnlvt kdf hfgsfL lbg kg]5

-_ cfr0f DaGwL Jojyf kfngf ePdividegePsf] hfgsfL lbg kg]

sdrfLn] o lgb]zgdf tf]lsPsf cfr0f clgjfo kdf kfngf u] gu]sf] ljj0f cflys

jif dfKt ePsf] lbgleq clgjfo kdf o a+ssf] a+s tyf ljQLo +yf lgodg


ljefu DalGwt klj]If0f ljefudf k7fpg kg]5 sg sdrfLn] pQm cfr0f kfngf

gu]df f] DaGwL ljj0f lghdfly ulPsf] sfjfxL af]sf] hfgsfL o a+ssf pkoQm

ljefudf tGt k7fpg kg]5

-_ sdrfLnfO shf k|bfg ug] DaGwdf

Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] cfgf sdrfLnfO sdrfL ljlgodfjnLdf plNnlvt

fk6Ldivideljwfsf cltlQm cfg jf cGo sg a+s tyf ljQLo +yfdf flvPsf] d2tL lb

grfFbL tyf g]kfn sfdivideg]kfn fi6laquo a+sn] hfL u]sf] C0fkqdivideartkqsf] lwtf]df shf k|bfg

ug Sg]5

-$_ Ohfhtkqk|fKt +yfsf +yfks jf ~rfnssf Psf3 kljfsf bo jf k|ltzt eGbf sd

+yfks ]o wf0f ug] ]owgLn] f]xL +yfdf sdrfLsf] kdf sfo u]sf] cjyfdf Totf]

sdrfL sg klg sdrfL olgogsf] kbflwsfL eO sfo ug xFbg

-_ sg klg a+s tyf ljQLo +yf C0f cnL Gofoflws0f nufot cGo lgsfoxaf6 ulg]

lnnfd a9fa9 nufot C0f cnL DjGwL sfoxdf DalGwt a+s tyf ljQLo +yfsf

sdrfL k|ToIf jf ck|ToIf kdf xefuL xg kfpg] 5gg a+s tyf ljQLo +yfn] cfkmgf]

sdrfL ]jf ljlgodfjnLdf d]t f]xL cgk kldfhg ugkg]5

-^_ Job Specification Know Your Employee DaGwdf

~rfng hf]lvd -Operational Risk_ GogLs0fsf nflu Ohfhtkqk|fKt +yfn] zfvf k|dv

nufot JojYffkg txsf kbflwsfLnfO lhDd]jfL Dkbf lglZrt of]Uotf tyf cgej

ku]sfxaf6 sfoDkfbg xg] uL ki6 sfoljj0f -Job Specification_ tof uL nfu ug

kg]5 sdrfL DaGwL ljj0f lgoldt kdf cBfalws uL clen]v fVgkg]5

^= sdrfL bIftf clej[l4 DaGwdf M

Ohfhtkqk|fKt a+s tyf ljQLo +yfn] cfkmgf sdrfLsf]] bIftf clej[l4sf nflu k|To]s jif ut

cflys jifsf] sn tnaeQf vrsf] Gogtd k|ltzt sd tflnd tyf j[lQ ljsfdf vr ug

kg]5 t of] Jojyf cflys jif )amp^divideampamp sf] nflu clgjfo xg] 5g

otf] vr ubf lgDgfgfsf ztx kfngf ug kg]5 M

-s_ tflnd tyf j[lQ ljsf vraf6 +yfsf a sdrfLxn] bIftf clej[l4df dfg cj

k|fKt ug] uL cfjZos JojYff ldnfpg kg]5

-v_ ~rfns ldltsf cWoIf ~rfns k|dv sfosfL clws[tsf] ljb]z e|d0f DaGwL sg

klg vr cfkmgf] +yfsf] tkmaf6 k|ltlglwTj ub ef jf Dd]ngdf xefuL xFbfsf]

k|ltlglw d08nsf] vr o cGtut dfj]z ug kfOg] 5g

-u_ k|fylds alsordf sfo (Core Banking Functions) Fu k|ToIf DalGwt a9Ldf tLg dlxgfDdsf]

jb]zL jf ljb]zL tflnd tyf uf]i7L DaGwL vr dfj]z ug kfOg]5

-3_ tflnddf dgf]lgtdividexefuL xFbf a+ssf] lgodfgf nfUg] vr o cGtut dfj]z ug

kfOg]5

-ordf_ tflnd k|bfos +yfsf] 5gf6 ubf Totf] +yfsf] Voflt k|lti7f ljZjgLotfnfO cfwf

agfpg kg]5

-r_ jb]zL tflnd tyf uf]i7Lsf] xsdf a+lsordf If]qFu DalGwt tflnd k|bfg ug] +yf g]kfn

fi6laquo a+s tyf g]kfn sfn] cfof]hgf u]sf tflnd uf]i7L cglzIf0f sfoqmd ]ldgf

cflbdf xefuL ufpFbf nfUg] vr tyf +yf cfkmn] jf cfg cfjfLo tflnd s]Gb| dfkmt

tflnd ~rfng ubf nfUg] vrnfO tflnd tyf j[lQ ljsf vrdf dfj]z ug kfOg]5

-5_ rfn cflys jifdf sdrfLxsf]] bIftf clej[l4df tf]lsP cgfsf] sd vr xg gs]df

Totf] afFsL sdnfO sdrfLsf]] bIftf clej[l4 sf]ifdf hDdf uL cfufdL cflys jifdf vr


ug kg]5

-h_ a+s tyf ljQLo +yfxn] cfgf] +yfdf sfot xfos tb]lv clws[t tDdsf

sdrfLnfO a+lsEuml DaGwL tflnd clgjfo kdf k|bfg ug] Aojyf ug kg]5 a+s tyf

ljQLo +yfn] a+lsEuml If]qdf bIf hgzlQmsf] ljsf ugsf nflu cfgf] +yfdf gofF egf

ePsf sdrfLnfO a+s k|j]z u]sf] jifleq o k|sfsf] tflnd k|bfg uL Sg kg]5

-em_ a+s tyf ljQLo +yfsf ~rfns ldltn] sdrfLsf]] bIftf clej[l4 DaGwdf sfoljlw

agfO nfu ug kg]5 Totf] sfoljlwsf] divide k|lt a+s tyf ljQLo +yf lgodg ljefu

DalGwt klj]If0f ljefudf k]z ug kg]5

amp= cfGtls ldltdividepkndashldlt DaGwL Jojyf

-_ a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf ^ amp ^) ^ df ePsf] Jojyf

cgf ~rfns ldltn] cfgf] hjfkmb]xLdf b]xfo adf]lhd xg] uL ldltdividepkndashldlt

u7g uL sfd stJo clwsf d]t tf]Sg kg]5M

-s_ a+s tyf ljQLo +yfn] cfgf] sfd sfjfxLnfO k|efjsfL kdf ~rfng ug

~rfnssf] +of]hsTjdf b]xfosf ldlt jf pkndashldlt dfq u7g ug Sg]5

-c_ n]vfkLIf0f ldlt

-cf_ hf]lvd Jojyfkg ldlt

-O_ sdrfL ]jf ljwf ldlt

-O_ DklQ z4Ls0f lgjf0f DaGwL ldlt

-v_ v08 -s_ df hgs sf n]lvPsf] ePtf klg sg vf k|of]hgsf] nflu do tf]sL

u sfosfL ~rfnssf] +of]hsTjdf pkndashldlt u7g ug eg] afwf ku]sf] dfgLg]

5g

-u_ ~rfns ldltsf cWoIf ~rfns ldlt afx]s cGo sg klg cfGtls ldlt jf

pkndashldltdf dfj]z xg kfpg] 5g

-3_ v08 -s_ adf]lhd ldlt u7g ubf n]vfkLIf0f ldltdf hgf cGo ldltdf

cfjZostf cgf cfdGq0f ulg] ljz]if1 JolQm lxt sDtLdf b]lv a9Ldf

hgfDd bo xg Sg]5g

-ordf_ DalGwt +yfn] a ~rfnsxsf] of]Uotf cgej vn]sf] Profile tof uL f]sf]

cfwfdf ~rfnsxnfO pkoQm ldltdf fVg] Jojyf ug kg]5

-r_ ~rfnssf] +of]hsTjdf ul7t ldltdividepkndashldltsf boxsf] a7s eQf ~rfns

ldlt x cGo kbflwsfLxsf] eQf ~rfnssf] eGbf sd xg] uL ~rfns

ldltn] tf]s]adf]lhd xg]5

-5_ gfoa sfosfL k|dv kbdf a9jf jf gofF kbklt k|lqmofaf6 lgolQm ubf sfosfL

k|dvsf] cWoIftfdf ul7t pkldltsf] lkmfldf ldltn] ugkg]5 gfoj sfosfL

k|dveGbf tNnf] txsf sdrfLsf] a9jf jf gofF kbklt ubf k|dv sfosfL clws[tsf]

lgs6td tNnf] jlotfsf] kbflwsfLsf] +of]hsTjdf ul7t kbklt ldltsf]

lkmfldf sfosfL k|dvn] ug]5

t gfoj sfosfL k|dv eGbf lgs6td tNnf] jf gfoj sfosfL k|dv dfg kbdf

a9jf ubf sfosfL k|dvsf] lkmfldf +yfsf] sdrfL ljlgodfjnLdf ePsf

Jojyfsf] cwLgdf xL +rfns ldltn] ug kg]5

-h_ Pp6f ldltdf +of]hs x]sf] ~rfns csf] ldltdf +of]hs xg kfpg] 5g

-em_ cfGtls n]vfkLIf0f ljefusf k|dv sdrfLxsf] sfoDkfbg dNofIacuteg qmdzM

n]vfkLIf0f ldltn] n]vfkLIf0f ljefusf k|dvn] ug] ufpg] Jojyf ug kg]5


-`_ Pp6f ~rfns Ps sfosfn eGbf a9L nuftf Pp6 ldltdf +of]hs xg kfpg] 5g

-_ n]vfkLIf0f ldlt DaGwL Jojyf M

~rfns ldltn] u sfosfL ~rfnssf] dftxtdf Pp6f n]vfkLIf0f ldlt u7g ug

kg]5 f] ldltsf] bondashlrj cfGtls n]vfkLIf0f ljefusf] k|dv xg]5 f] ldltn]

+yfsf] cflys cjyfsf] dLIff cfGtls lgoGq0f n]vfkLIf0f DaGwL sfoqmd

n]vfkLIf0fsf] kl0ffd DaGwdf ljt[t 5nkmn uL JojyfkgnfO cfjZos lgb]zg lbg]5

Ohfhtkqk|fKt +yfsf cfGtls afXo n]vfkLIfsn] f] ldltdf lw kxFr fVg Sg]5g

lghxn] k]z ug] k|ltj]bg o ldltsf] k|ltj]bg pk ~rfns ldltn] ljt[t

5nkmn ug kg]5 n]vfkLIf0f ldltdf sfosfL k|dvnfO bosf] kdf fVg kfOg] 5g

t cfjZostf k]sf] cjyfdf cfdlGqt bosf] kdf af]nfpg afwf ku]sf] dflgg] 5g

ldltsf] sfd stJo pQbfloTj

-s_ k|rlnt sfgg adf]lhd Ohfhtkqk|fKt +yfsf] du| ljQLo cjyf cfGtls

lgoGq0f n]vfkLIf0f of]hgf cfGtls n]vfkLIf0fdf cf++NofOPsf ljifoxdf cfjlws

kdf dLIff uL f] DaGwdf ckgfpg kg] sbd af] JojyfkgnfO cfjZos

lgb]zg lbg] f] DaGwL emfj ~rfns ldltdf k]z ug]

-v_ afxo n]vfkLIfsn] k]z u]sf] n]vfkLIf0f k|ltj]bgdf cf+NofOPsf aFbfdivideslkmotx

pk dLIff uL wffTds sbd rfNg JojyfkgnfO lgb]zg lbg]

-u_ g]kfn fi6laquo a+saf6 lgLIf0f tyf klj]If0f uL k|ltj]bgdf cfNofOPsf

aFbfdivideslkmotxsf] sfofGjog ePdividegePsf] DaGwdf dLIff ug] tyf tL ljifoxsf]

clen]v uL ~rfns ldltnfO hfgsfL ufpg]

-3_ Ohfhtkqk|fKt +yfsf] jflifs ljQLo ljj0fnfO xL oyfy agfpg JojyfkgnfO

xof]u ug]

-ordf_ Ohfhtkqk|fKt +yfsf] sff]afsf] xndashlxfj xL oyfy ePsf] DaGwdf ~rfns

ldltnfO ljZjt tNofpgsf] fy Defljt bfloTj shf juLs0f uL f]sf] nflu

fVg kg] Jojyf DaGwdf lgoldt kdf dLIff ug]

-r_ k|rlnt sfgg tyf g]kfn fi6laquo a+saf6 hfL ulPsf lgodg Jojyfx kfngf

u]dividegu]sf] DaGwdf ldltn] dLIff ugsf fy f] DaGwL Aoxf]f cfgf]

k|ltj]bgdf pNn]v ug kg]

-5_ cfGtls n]vfkLIf0f DaGwL ljt[t sfo k|0ffnL tof uL f]sf] cfwfdf cfGtls

n]vfkLIf0f ufpg kg]

-h_ +yfsf] sfd sfjfxLdf lgoldttf ldtJolotf cflrTotf k|efjsfltf htf sfx

cjnDag ePdividegePsf] af] dLIff uL ~rfns ldltnfO cfjZos emfj lbg]

-em_ qdfls ljQLo ljj0fsf] dLIff uL ~rfns ldlt dIf k|ltj]bg k]z ug]

-`_ a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf ^ sDkgL P]g )^ sf] bkmf

^ df pNn]v ePsf sfox ug]

-_ hf]lvd Jojyfkg ldlt DaGwL JojyfM

~rfns ldltn] Pshgf undashsfosfL ~rfnssf] +of]hsTjdf Pp6f hf]lvd Jojyfkg

ldlt u7g ug kg]5 ldltsf] boxdWo] ~rfng -ck]g_ ljefusf ljefuLo k|dv

bo k|dv hf]lvd clws[t -CRO_ bondashlrj xg]5 n]vfkLIf0f ldltsf +of]hs

hf]lvd Jojyfkg ldltsf] kb]g bo xg]5 ldltsf] a7s tLg dlxgfdf sDtLdf

Psk6s ag kg]5



-s_ ljBdfg hf]lvd klxrfg tyf Jojyfkg k|0ffnLsf] kofKttf pkoQmtfsf DaGwdf

~rfns ldltnfO hfgsfL ufpg] pkoQm k|0ffnLsf] ljsfsf nflu emfj lbg]

-v_ Jofjflos ultljlwdf lglxt hf]lvdsf] t hf]lvd axg Ifdtf hf]lvd

Jojyfkgsf nflu ljsf u]sf] 0fgLlt gLltut Jojyf dfubzgsf] lgoldt

kgfjnf]sg uL f]sf] kofKttfsf DaGwdf ~rfns ldltdf emfj k]z ug]

-u_ Jojyfkgaf6 lgoldt kdf hf]lvd Jojyfkg k|ltj]bg lnO hf]lvdsf] cf+sng

dNofIacuteg lgoGq0f tyf cgudg s] sL eOx]sf] 5 f] DaGwdf 5nkmn ug]

~rfns ldltdf cfjZos emfj k]z ug]

-3_ hf]lvd dfof]lht DklQ cgf kFhLsf] kofKttf cfGtls kFhL ljZn]if0f k4lt -

ICAAP_ Jofjflos 0fgLlt cgk gLltut JojYffsf] kofKttf +yfn] lng Sg]

clwstd hf]lvd DaGwdf lgoldt kdf 5nkmn tyf ljZn]if0f uL ~rfns

ldltnfO cfjZos fo emfj lbg]

-ordf_ hf]lvd Jojyfkgsf nflu g]kfn fi6laquo a+saf6 hfL ulPsf lgb]zgdividedfulgb]zg

+yfn] lgwf0f u]sf cfGtls Ldf pkoQm k|rng cgk cfjZos gLlt Pjd

+rgf ljsf ugsf nflu ~rfns ldltnfO emfj lbg]

-r_ aeligsAElig jusf jfl0fHo a+s fli6laquootsf aeligvAElig aeliguAElig jusf Ohfhtkqk|fKt +yfn]

lgoldt kdf bjfj kLIf0f (Stress Testing) uL f]sf] kl0ffd pk 5nkmn uL f]sf

cfwfdf eljiodf ckgfpgkg] cfjZos gLlt lgdf0f jf lg0fo k|lqmofsf nflu

~rfns ldltdf emfj k]z ug]

-5_ ~rfns ldltaf6 ePsf] clVtof k|Tofof]hgsf] Ldf tyf cflrTotf ljZn]if0f uL

~rfns ldltdf cfjZos emfj lxtsf] k|ltj]bg k]z ug]

-h_ +yfsf] DklQ +rgf tL DklQx klrfngsf] cjyf Toaf6 k|fKt ug lsg]

cfo DklQxsf] u0ftdf xg] j[l4divideyenxf DklQ bfloTj ldlt -ALCO_ af6

ePsf sfoxsf] DaGwdf qdfls kdf ljZn]if0fdividedLIff uL ~rfns ldltdf

k|ltj]bg k]z ug]

-em_ cytGqsf] sg If]qdf pTkGg xg] dof jf kljtgn] +yfsf] ljQLo cjyfdf kfg

Sg] csf] DaGwdf cWoog uL f]sf] lgfs0fsf nflu s] stf] gLlt cjnDag

ugkg] xf] cfjZos emfj lxt ~rfns ldltdf k|ltj]bg k]z ug]

-$_ sdrfL ]jf ljwf ldlt DaGwL Jojyf

~rfns ldltn] Pshgf undashsfosfL ~rfnssf] +of]hsTjdf Pp6f aeligsdrfL ]jf

ljwf ldltAElig u7g ug Sg]5 pQm ldltdf +yfsf] k|dv sfosfL clws[t n]vf

DaGwL ljefusf ljefuLo k|dv bo tyf hgzlQm Aojyfkg DaGwL ljefusf ljefuLo

k|dv bo lrj xg]5g


-s_ +yfsf] aeligkflgtlds lgwf0f gLltAElig thdf ug ~rfns ldltnfO cfjZos xof]u ug]

-v_ ldltn] dondashdodf Dk0f sdrfLsf] kflgtlds +rgfsf] cWoog tyf ljZn]if0f

ug] ahfsf] kflgtlds +rgfdf cfPsf] kljtgn] +yfdf kfg] k|efjsf DaGwdf

lgoldt kn] cWoog uL ~rfns ldlt dIf k|ltj]bg k]z ug]

-u_ +yfsf] aeligkflgtlds lgwf0f gLltAElig adf]lhd k|rlnt sfgg tyf gLlt lgb]zgdf

plNnlvt Jojyfxsf] kfngf xg] uL k|dv sfosfL clws[t nufot Dk0f


sdrfLsf] kflgtlds j[l4 ugkg] b]lvPdf f]sf] cfwfx lxt ~rfns ldltdf

lkmfl ug]

-3_ +yfsf sdrfLn] Dkfbg ugkg] sfo ljj0f nIo k|ult dNofIacutegsf klrsx

d]t ljsf uL f] adf]lhd lghxsf] sfoDkfbg dNofIacuteg k|0ffnLsf] kgfjnf]sg

ug]

-ordf_ hgzlQm JojYffkg DaGwL sfox egf 5gf6 lgolQm kbyfkgf jf a9jf j[lQ

ljsf sfoDkfbg dNofIacuteg ksf tyf hfo gtd DaGw DaGwL of]hgf gLlt

tyf dfkb08x tof uL ~rfns ldlt dIf k]z ug]

-r_ sdrfL gLlt tyf sfot sdrfL +rgfsf] dLIff ug] Succession Planning tof

uL jLs[ltsf nflu ~rfns ldlt dIf lkmfl ug]

-5_ k|dv sfosfL clws[tn] cfgf] ]jf ljwf+u DaGwL ljifodf 5nkmn ug a]sf]

ldltsf] a7sdf efu lng kfpg] 5gg

-_ DklQ z4Ls0f lgjf0f ldlt DaGwL Jojyf

o a+ssf] lgb]zg adf]lhd a+s tyf ljQLo +yfn] u sfosfL ~rfnssf] +of]hsTjdf

cgkfngf -Compliance_ ljefusf ljefuLo k|dv tyf hf]lvd Jojyfkg laefusf ljefuLo

k|dv bo O=k|f= lgb]zg g+= ( sf] aFbf g+= sf] pkaFbf g+= adf]lhd lgoQm ePsf]

sfofGjog clwsfL bo lrj xg] uL DklQ z4Ls0f lgjf0f DaGwL ldlt u7g

ug kg]5 ldltdf cfjZostf cgf Ps hgf Dd ljz]if1divideDjlGwt JolQm cfdGq0f

ug lsg] 5 ldltsf] a7s sDtLdf klg tLg dlxgfdf Psk6s ag kg]5


-s_ DklQ z4Ls0f -dlg nfpG8lEuml_ lgjf0f P]g )^$ DklQ z4Ls0f -dgL

nfpG8lEuml_ lgjf0f lgodfjnL )amp o a+saf6 hfL lgb]Zfg -O=k|f=lgb]zg g+= (_

adf]lhd ePdivideu]sf sfd sfjfxLsf] dLIff uL k|ltj]bg ~rfns ldltdf k]z ug]

-v_ DklQ z4Ls0f -dlg nfpG8lEuml_ lgjf0f P]g )^$ DklQ z4Ls0f -dgL nfpG8lEuml_

lgjf0f lgodfjnL )amp o a+saf6 hfL lgb]Zfg tyf Financial Action Task Force

(FATF) aringff hfL ePsf] lkmfl (Recommendation) adf]lhd a+sn] thdf tyf

sfofGjog u]sf] cfGtls gLlt sfoljlw tyf k|s[ofut kIfxsf] kofKttf DaGwdf

5nkmn uL cfjZos gLltut Jojyf f] sf] sfofGjog ug]

-u_ DklQ z4Ls0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL klxrfg f]sf]

lgjf0fsf nflu ckgfOPsf ckgfpgkg] k|s[ofut kIf tyf f] sfodf k|of]u xg]

rgf k|ljlw k|0ffnLsf] kofKttf DaGwL 5nkmn uL cfjZos wfsf] nflu ~rfns

ldltnfO emfj lbg]

-3_ u|fxs klxrfg DaGwL Jojyfsf] laZn]if0f uL pRr kby JolQm tyf clGtd

lxtflwsfL nufot hf]lvd auLs0f cgf u|fxs klxrfg u|fxs jLsf gLlt

(Customer Acceptance Policy) thdf tyf k|efjsfL kdf sfofGjog ug] ufpg]

-ordf_ DklQ z4Ls0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL DaGwL P]g lgodfjnL

o a+saringff hfL lgb]Zfg Pjd a+ssf] cfGtls gLlt lgodsf] klkfngf tyf

sfofGjog cjyfsf] af]df qdfls k|ltj]bg ~rfns ldltdf k]z ug]

-r_ Jojyfkgaf6 b]xfo adf]lhdsf] k|ltj]bgdivideljj0f lnO 5nkmn ug] cfjZostf cgf

~rfns ldltnfO emfj lbg]

-_ AMLCFT sf] hf]lvd Jojyfkg DjGwL k|ltj]bg

-_ u|fxs klxrfgsf] cBfjlws lylt u|fxs klxrfg k4lt (CDD) sf] ljj0f

PEPs sf] ljj0f a[xt u|fxs klxrfg k4lt (ECDD) sf] ljj0f tyf onfO


l56f] 5ltf] rgf k|ljlwsf] k|of]u dfkmt yk k|efjsfL jgfpg eljiodf

cjnDag ugkg] gLltut k|s[ofut +yfut wfsf sfoxsf] ljj0f

-_ cfGtls n]vfkLIf0f afXo n]vfkLIf0f o a+ssf] lgLIf0f k|ltj]bgdf

plNnlvt DklQ z4Ls0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL DaGwL

slkmotx pk dLIff tyf f] DaGwdf gLltut Pjd k|lqmofut wf ug

kg] kIfxsf] ljt[t ljj0f

-5_ a+sdivideljQLo +yfn] gofF ]jfdividelawf zjft ubf k|ljlw (IT System) vlb ubf jfo

6laquofGkm ubf OndashalsEumldividedf]afOn alsEuml -QR Code d]t_ df]afOn jfn]6 dfkmt sd

sdfGt ubf cGo cgnfOgdivideckmnfOg dfkmt xg] sff]afdf lglxt DklQ z4Ls0f

tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL DaGwL hf]lvdsf] ljZn]if0f f]sf]

Jojyfkgsf] nflu gLltut Pj+ k|lqmofut kIfdf ugkg] cfjZos wfxsf] DaGwdf

ljt[t ljj0f

-h_ fli6laquoo Pj+ cGtfli6laquoo If]qdf DklQ z4Ls0f tyf cft+sjfbL lqmofsnfkdf ljQLo

nufgL DaGwL ePsf] ljifoxdivide36gfx Toaf6 a+sdivideljQLo +yfnfO kg Sg]

cxsf] ljZn]if0f uL hf]lvd Jojyfkg ug s] stf] gLltut Jojyf ugkg] xf] f]

DaGwdf cfjZos emfj ~rfns ldlt dIf k]z ug]

-em_ sfofGjog clwsfL +yfsf] rQmf kFhLsf] bO k|ltzt jf f] eGbf a9L ]o jfldTj

ePsf ]owgL ~rfns ldltsf box pRr JoyfkgnfO AMLCFT sf]

sfodf k|ToIf tyf lgoldt kdf +nUg xg] sdrfLnfO AMLCFT DaGwL laifodf

pkoQm 1fg xtfGt0f sfoqmdsf] Jojyfkg ug]

-`_ DklQ z4Ls0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL DaGwL cfGtls gLltut

Jojyf dfubzgsf] lgoldt kgfjnf]sg uL f]sf] kofKttfsf DaGwdf ~rfns

ldltdf emfj k]z ug]

-6_ AMLCFT k|0ffnLn] k|efjsfL kdf sfd u]dividegu]sf]] hf]lvdsf] plrt tjn]

Jojyfkg u]dividegu]sf] cjefljs ultljlwsf] kofKt cgudg xg] Jojyf u]dividegu]sf]

cfjZos k|ltj]bgx DalGwt lgsfodf k]z xg] u]dividegu]sf] olsg uL f] ljifo

+rfns ldltdf d]t 5nkmn xg] Jojyf ug]

-7_ DklQ z4Ls0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL lgoGq0f DaGwdf ljQLo

hfgsfL OsfO o a+sn] tf]s] adf]lhdsf] dfWodjf6 lgoldt kdf DalGwt

lgsfoxdf k]z ugkg] ljj0f tyf k|ltj]bgx tf]lsP adf]lhd k]z u]dividegu]sf]

DaGwdf ldltn] DklQ z4Ls0f -dlg nfpG8lEuml_ lgjf0f P]g )^$ sf] bkmf $$s

df pNn]lvt k|fjwfg k|ltsn gxg] uL 5nkmn ug]

= shf k|bfg ug aGb]h DaGwL Jojyf M

-s_ b]xfosf cjyfdf Ohfhtkqk|fKt +yfsf ~rfnsnfO shf fk6Ldivideu sf]ifdf cfwflt

ljwf k|bfg ug aGb]h ulPsf] 5 Mndash

-_ ~rfns lghsf] Psf3 kljfsf bonfO

-_ ~rfns jf lghsf] Psf3 kljfsf bo Jojyfks fe]mbf Ph]G6 jf

hdfgtstf ePsf] jf lghsf] k|ToIf ljQLo jfy ePsf] JolQm kmd sDkgL jf

+yfnfO

-_ ~rfns jf lghsf Psf3 kljfsf bon] ) k|ltzteGbf a9L ]o lnPsf] kmd

sDkgLnfO +yfnfO

-$_ ~rfns jf lghsf Psf3 kljfsf bo hdfgt a]sf] JolQm kmd sDkgLnfO jf

+yfnfO


-v_ b]xfosf cjyfdf Ohfhtkqk|fKt +yfsf +yfks dx ]owgL n]vfkLIfs sfggL

Nnfxsf tyf sdrfLnfO shf tyf usf]ifdf cfwflt ljwf k|bfg ug aGb]h ulPsf] 5 Mndash

-_ +yfks dxsf ]owgL jf rQmf kFhLsf] sn ]osf] Ps k|ltzteGbf a9L ]o

lnPsf ]owgL tyf lghsf kljfsf bo sdrfLnfO

-_ +yfks dxsf ]owgL Ps k|ltzt jf f]eGbf a9L ]o lnPsf

JolQmdividekmddividesDkgLdivide+yf sfosfL k|dv axfnjfnf n]vfkLIfs sfggL Nnfxsf

tyf sdrfL jf Totf JolQmsf] kljfsf bo jf Totf JolQmsf ljQLo jfy

ePsf kmd sDkgL +yf jf ~rfns dgf]lgt jf lgolQm ug] clwsf kfPsf kmd

sDkgL jf +yfnfO

t ljutdf sn rQmf kFhLsf] Ps k|ltzt eGbf sd ]o wf0f u]sf Ohfhtkqk|fKt

+yfsf +yfks dxsf ]owgLnfO k|bfg ePsf] shf tyf u sf]ifdf cfwflt

ljwfsf] ljt[t ljj0f jflifs ljQLo ljj0fdf vnfpg kg]5

-_ rQmf kFhLsf] Ps k|ltzteGbf a9L ]o lnPsf] ]owgL Ohfhtkqk|fKt +yfsf

sdrfL fem]bf ePsf] jf hdfgt a]sf] jf cGo lsldsf] ljQLo jfy ePsf]

JolQm kmd sDkgL jf +yfnfO

-$_ o a+sn] lgb]zg lbPsf]df afx]s Ps k|ltzt eGbf a9L ]o wf0f u]sf ]owgL

sdrfLn] bz k|ltzteGbf a9L ]o lnO dtflwsf lnPsf] kmd sDkgL jf +yfnfO

-u_ Ohfhtkqk|fKt +yfsf +yfks dxsf ]owgL ~rfns sfosfL k|dv lghsf]

kljfsf boxsf] jfldTjdf x]sf] DklQsf] lwtf]df f]xL +yfaf6 lwtf] fvL

shf k|jfx ug kfOg] 5g

-3_ sfosfL k|dv Ohfhtkqk|fKt +yfsf sdrfLxnfO Ohfhtkqk|fKt +yfsf] sdrfL

ljlgodfjnL cgfsf] ljwf cGtutsf] fk6L k|bfg ug of] lgb]zgn] afwf kyenofPsf] dflgg] 5g

pkoQm Jojyfsf cltlQm sfsf] 3f]lift p2]Zo kf ug yfkgf ePsf ljsfdns

+yf jf sDkgLnfO shf k|bfg ug o a+sn] 56 lbg Sg]5

-ordf_ Ohfhtkqk|fKt +yfn] shf k|jfxsf qmddf lwtf] dNofIacuteg ugsf nflu tof u]sf] rLdf

x]sf lwtf] dNofIacutegstfnfO shf fk6Ldivideu sf]ifdf cfwflt ljwf k|bfg ug kfOg] 5g

-r_ pkf]Qmsf] Jojyf cgkfngf ug] k|of]hgsf] nflu Ohfhtkqk|fKt a+s tyf ljQLo +yfxn]

Da4 kIfx -Related Parties_ sf] rL tof ugkg]5

-5_ ufEg]divideufleg] jf k|flKt sfodf +nUg +yfsf] z]o sff]jf DaGwL JojyfM

a+s jf ljQLo +yfsf] ~rfns sfosfL k|dv n]vfkLIfs sDkgL lrj jf a+s jf

ljQLo +yfsf] Jojyfkg tyf n]vf DaGwL sfodf k|ToIf kn] +nUg JolQm kbdf axfn

xFbfsf avt jf Totf] kbaf6 cjsfz k|fKt u]sf] ldltn] Ps jifDd DalGwt a+s jf

ljQLo +yf jf Totf] xfos sDkgLsf] lwtf]kq cfkmgf] jf cfkmgf] kljfsf] bo jf

cGo sg klg JolQm jf Totf JolQmsf] lgoGq0fdf x]sf] kmd sDkgL jf +yfsf] gfddf jf

cGo JolQmnfO vlb laqmL ug ufpg ug lbg lwtf]aGws fVg fVg nufpg jf bfg

as lng lbg xtfGt0f ug jf n]gb]g ug kfOg] 5g

t a+s tyf ljQLo +yf Ps cfkdf ufleFbf jf Pp6f a+s tyf ljQLo +yfn] csf] a+s

jf ljQLo +yfnfO k|flKt ubf ljno eP hfg] +yfsf] ~rfns sfosfL k|dv

n]vfkLIfs sDkgL lrj jf a+s jf ljQLo +yfsf] Jojyfkg tyf n]vf DaGwL sfodf

k|ToIf kn] +nUg JolQm pQm kb jf ]jfaf6 cnu ePkZrft k|rlnt sfggsf] cwLgdf

xL o a+ssf] jLs[ltdf a+s jf ljQLo +yf jf Totf] xfos sDkgLsf] lwtf]kq cfkmgf]

jf cfkmgf] kljfsf] bo jf cGo sg klg JolQm jf Totf JolQmsf] lgoGq0fdf x]sf]

kmd sDkgL jf +yfsf] gfddf jf cGo JolQmnfO vlb ljqmL ug ufpg ug lbg


lwtf]aGws fvL shf lng bfg as lng lbg xtfGt0f ug jf n]gb]g ug afwf ku]sf]

dflgg] 5g

-h_ zt k|ltzt gub dflhgdf hdfgt hfL ug Ohfhtkq k|fKt +yfsf ] cfg d2tL lb

tyf g]kfn sf g]kfn fi6laquo a+s C0fkqsf] lwtf]df shf k|bfg ug o v08df ePsf]

sg klg Jojyfn] afwf kyenofPsf] dflgg] 5g

(= cfrf+lxtf tyf zfg DaGwL Jojyf

= Ohfhtkqk|fKt a+s tyf ljQLo +yfxsf] d]t zfg sfod ug] sfodf eldsf x]sf]

xFbf zfg P]gsf] efjgf cgf cfndashcfgf] +yfdf cfrf+lxtf lgdf0f uL nfu ug kg]5

= cfndashcfgf] +yfdf zfg OsfO u7g uL zfgsf] lyltaf] dfls kdf cgudg ub

hfg kg]5

= o a+ssf] lgLIf0f k|ltj]bgdf p7fOPsf laifoxnfO tbfstfsf fy sfofGjog ug kg]5

)= jM3f]if0ff tyf DklQ ljj0f DaGwL Jojyf

-s_ Ohfhtkqk|fKt +yfsf ~rfnsxn] cfgf] af]df ofy +nUg j3f]if0ff -Self-

Declaration_ u]divideufPsf] ljj0f -cgrL ^=_ lxtsf] hfgsfL tyf DalGwt +yfn]

cfgf ~rfnsxsf] DaGwdf tof u]sf] btfdividenut lstfasf] 9fFrf -cgrL ^=_

lxtsf] ljj0f o a+sdf k]z ug kg]5

-v_ a+s tyf ljQLo +yfn] cfgf] +yfsf] ~rfnsn] cfkm jf cfgf] kljfsf bo tyf

cfgf] jf kljfsf] jfldTjdf x]sf] kmddividesDkgLsf] gfddf ljleGg a+s tyf ljQLo

+yfxaf6 lnPsf] shf DaGwL j3f]if0ff ljj0f jflifs kdf cflys jif dfKt ePsf]

ldltn] lbgleq ~rfns ldltdf k]z uL cBfjlws uL fVg kg]5

-u_ +yfn] k|dv sfosfL clws[t tyf clws[t tsf sdrfLx lgolQm ubf o lgb]zgsf]

cgrL g+= ^= adf]lhdsf] jM3f]if0ff uL ufO clen]v fVg kg]5

-3_ +yfn] cfgf ~rfns k|dv sfosfL clws[t tyf clws[t tsf sdrfLx lghsf

kljfsf] gfddf x]sf] rncrn DklQ a+s tyf ljQLo +yfaf6 lnPsf] C0fsf] ljj0f

x]s cflys jif dfKt ePsf] lbgleq cBfjlws uL fVgkg]5

= Ohfhtkqk|fKt +Yffxn] cfgf] lgodfjnLdf tf]lsP adf]lhd ~rfns ldltsf] cWoIf

~rfns jslNks ~rfns a7sdf pklyt eP afkt kfpg] a7s eQf ~rfns sfosfL eO

sfo u]df kflgtlds d]t 6]lnkmf]g df]jfOn tyf kqklqsf vr Pjd +yfsf] sfddf jb]z

ljb]zdf e|d0f ubf nfUg] vr htf cGo ljwf afx]s usfosfL cWoIf tyf cGo ~rfnsxn]

JolQmut kmfObf xg] cflys u cflys sg klg k|s[ltsf ljwf lng kfOg] 5g oL cflys

u cflys ljwf lnPsf] v08df a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf sf]

pkbkmf -_ sf] Jojyf pNn+3g u]sf] dfgL DalGwt ~rfnsaf6 cnpk ulg]5

= Ohfhtkqk|fKt ug] qmddf x]sf a+s tyf ljQLo +yfsf k|tfljt ~rfnsdividejf k|aGw

~rfnsxn] ljQLo sff]af ug] Ohfhtkqk|fKt gu]Dd sg klg k|sfsf] kflgtlds eQf tyf

cGo cflys ljwfx lng kfOg] 5g k|tfljt +yfdf sfot sdrfLxn] k|tfljt ~rfns

ldltn] lg0fo u] adf]lhdsf] kflgtlds lng eg] afwf kg]5g ljQLo sff]afsf] Ohfhtkqk|fKt

uL s]sf t jfwf0fdf fjhlgs ]o lgisfzg gu]sf +yfsf ~rfns k|aGw ~rfns

tyf k|dv sfosfL clws[t nufotsf clwsfLxn] k|fKt ug] kflgtlds eQf tyf cGo cflys

ljwfx pQm +yfsf] jfwf0f ]owgLsf] k|ltlglwTj ePsf] k|yd fwf0fef DkGg

gePDd j[l4 ug kfOg] 5g

= clVtof k|fKt lgsfon] sg JolQm tyf lgh xefuL xg] jf ePsf] fem]bfL kmd sDkgL tyf

+yfx d]tnfO ljkIfL agfO d2f bfo u]df f] JolQm tyf lghsf fem]bfL kmdnfO

n]vfkLIfsdf lgoQm ug kfOg] 5g t kmfO kfPsf] v08df cflwsfls kq k|fKt eP kl5

n]vfkLIfsdf lgoQm ug lsg]5 d2f bfo xgeGbf cufl8 a+s jf ljQLo +yfsf]


fwf0fefaf6 n]vfkLIfs lgolQm ePsf] xsdf eg] sfd DkGg ug o Jojyfn] sg afwf kg]

5g

$= -_ Ohfhtkqk|fKt +yfsf ~rfns k|dv sfosfL clws[t jf pRr Jojyfkg txsf]

kbflwsfLn] lzIff shf xfo kr]h shf 3 shf jf 3foL k|of]hgsf fdu|L shf afx]s

lghxsf] JolQmut gfddf cGo sg lsldsf shf lng kfpg] 5gg

t sfL C0fkq d2tL lb grfFbLsf] lwtf]df jf Credit Card shf lng o Jojyfn] afwf


ki6Ls0fM pRr Jojyfkg txsf] kbflwsfL eGgfn] Ohfhtkqk|fKt +yfsf] k|dv sfosfL clws[t

eGbf bO tx dlgDdsf] kb wf0f u]sf] kbflwsfLnfO hgfpFg]5

-_ Ohfhtkqk|fKt +yfn] sg klg Ohfhtkqk|fKt +yfsf sfosfL k|dv jf Jojyfkg txsf]

kbflwsfLsf] a+s tyf ljQLo +yf DaGwL P]gn] klefiff u] adf]lhd ljQLo jfy x]sf] kmd

sDkgL jf +yfdf sg klg lsldsf] shf k|jfx ug Sg] 5gg of] lgb]zg hfL xgkj k|jfx

eOs]sf] shfsf] xsdf eQmfgL cjlw dfKt eO s]kl5 gjLs0f ug kfOg] 5g

= a+s tyf ljQLo +yfsf] Ps k|ltzt jf f] eGbf a9L ]o wf0f u]sf ]owgL jf lghsf]

JolQmut jf fem]bfL kmdn] n]vfkLIf0f u]sf] kmddividesDkgLdivide+yfnfO DalGwt a+s tyf ljQLo

+yfn] C0f k|bfg ug kfOg] 5g

^= a+s tyf ljQLo +yfn] +yfut fdflhs pQbfloTj DaGwL sfodf yk lqmofzLn xg cfgf]

x]s cflys jifsf] vb dgfkmfsf] sDtLdf k|ltzt sd 5sectofO +yfut fdflhs pQbfloTj

sf]if v8f uL hDdf ug kg]5 f] sf]ifdf hDdf ePsf] sd lgDgfgf xg] uL csf] cflys jif

vr ug] Jojyf ldnfpg kg]5

-s_ +yfut fdflhs pQbfloTj sf]ifdf hDdf ePsf] sdaf6 lgDg If]qxdf xg] vr Joxf]g

lsg]5 M

-_ fdflhs klof]hgfxdf xg] vr M lzIff jfYo bjL k|sf]k Jojyfkg jftfj0f

+If0f -kmf]xf] dnf +sng ug] kmf]xbfgL -DustbinContainer) cflb_ f+s[lts

k|a4g bud If]qdf kjfwf wf fdflhs kn] lk5l8Psf jusf] cfo cfhg Ifdtf

clea[l4 ljQLo fIftf u|fxs +If0f DaGwL sfoqmd ofq k|ltIffno lgdf0f 8s

aQL fjhlgs zfrfno lgdf0f htf fdflhs sfo cflbdf ug] k|ToIf tyf ck|ToIf

vr klof]hgf 5gf6 ubf DalGwt If]qdf sfo ulx]sf ljlzli6s[t +yfxaf6

fjhlgs rgf dfkmt k|tfj dfu uL 5gf6 ug kg]5

-_ ljQLo fIftf M a+s tyf ljQLo +yfn] ljQLo fIftf DaGwL ljljw sfoqmd tyf

nlIft tflndx ~rfng uL dlxnf tyf fdflhs kn] lk5l8Psf junfO ljQLo

]jf DaGwdf fIf agfO ljQLo ]jfk|ltsf] kxFr clea[l4sf nflu fdflhs

pQbfloTj sf]ifsf] k|ltzt sd vr ug kg]5

-_ k|ToIf cgbfg vr M clt ljkGg jusf nflu lzIff tyf jfYodf xg] vr Joxf]llbg]

uL xg] k|ToIf cgbfg vr jf Totf If]qdf +nUg tyf lqmofzLn +yfxsf] eflts

+rgf lgdf0f fwg vlb ~rfng vr cflbdf lbOg] k|ToIf cgbfg vr

-$_ lbuf] ljsf nIo M g]kfnsf] lbuf] ljsf nIo )^ndash)) -Sustainable Development

Goals 2016-2030_ n] klxrfg u]sf amp j6f If]qxdf tf]lsPsf nIoxsf] k|flKtdf

xof]u xg] uL ulg] cGo k|ToIf tyf ck|ToIf vrx

-_ a+s tyf ljQLo +yfdf sfot sdrfLsf] nflu sf]le8 ( htf dxfdfLhGo f]uaf6

lIft fVg f]syfd ug tyf pkrf ubf nfUg] -jftljs lan adf]lhdsf]_ vr

-^_ a+s tyf ljQLo +yfn] cfkmgf] +yfdf sfot sdrfLxsf nflu Child Day Care

Centre sf] Jojyf ubf nfUg] vr


-amp_ Jojflos kdf yfkgf ePsf jfx]ssf cgfyfno afndlGb j[4fgtdnfO lbOPsf]

cgbfg tyf ulPsf vr

-_ vf]nf a+s vftf cleofg )amp^ cGtut vf]lnPsf vftfdf a+s tyf ljQLo +yfsf tkmaf6

hDdf ulPsf] k|lt vftf = )) -Ps o_ Ddsf] vr sd

-v_ +yfsf] a|f08 k|j4g xg] uL ulg] vr o sf]ifaf6 Joxf]g kfOg] 5g t +yfut

fdflhs pQbfloTjdf u]sf] vrdf +yfsf] gfd fhGosf] kdf pNn]v ug eg] afwf ku]sf]

dflgg] 5g

-u_ a+s tyf ljQLo +yfn] +yfut fdflhs pQbfloTjdf vr ubf Ps efuf]lns If]q tyf

laifo -htM lzIff JffYo cflb_ df dfq Lldt geO cfkmgf] sfoIf]qleqsf ljleGg efuf]lns

If]q tyf laifoxdf Gofof]lrt 9Eumln] vr ug] Jojyf ldnfpg kg]5

-3_ ~rfns ldltsf boxnfO JolQmut tyf fhglts nfe xg] uL vr ug kfOg] 5g

-ordf_ ~rfns ldltn] +yfut fdflhs pQbfloTjsf nflu o Jojyf cgf klxrfg xg]

If]qx f] If]qdf vrsf nflu k|fKt xg] k|tfj dNofIacuteg ug] k|lqmof sf]ifsf] ~rfng tyf

Jojyfkg k|lqmof nufotsf laifox d]6L 5sect sfoljlw agfO nfu ug kg]5

-r_ a+s tyf ljQLo +yfn] otf] sf]ifsf] Jojyf tyf f]af6 ePsf] vrsf] If]qut tyf k|b]zut

ljj0f cfgf] jflifs ljQLo ljj0fsf] n]vf DaGwL l6Kk0fL cGtut vnfpg kg]5

-5_ jfl0fHo a+s tyf fli6laquoo tsf ljQLo +yfxn] +yfut fdflhs pQbfloTj sf]ifdf

56ofPsf] sdnfO ljQLo fIftf k|j4g ug] nufotsf lqmofsnfknfO k|f]Tflxt ug

k|To]s k|b]zdf Gogtd ) k|ltzt xg]uL vr ugkg]5

-h_ a+s tyf ljQLo +yfsf] )ampamp cf dfGtdf +yfut fdflhs pQbfloTj sf]ifdf afFsL

x]sf] Dk0f sd )ampamp fpg dfGtleq g]kfn sfn] yfkgf u]sf] sf]f]gf +qmd0f

f]syfd lgoGq0f pkrf sf]ifdf hDdf ug kg]5

amp= Core Banking Services sf nflu cfp6f] dfkmt lgoQm sdrfLaf6 sfoDkfbg ugdivideufpg kfOg]

5g

= Ohfhtkqk|fKt +yfn] ksf jf Ddfg u|x0f ug] Ohfhtkqk|fKt +yfsf +rfns ldltsf

cWoIf bo k|dv sfosfL clws[tn] ljb]z e|d0f ug] DaGwdf b]xfo jdf]lhdsf] gLltut

Jojyf ulPsf] 5

= Afs tyf ljQLo +yfn] ksf jf Ddfg u|x0f ug] DaGwdfM

s_ +yfn] k|ToIf jf ck|ToIf kdf cflys xfotf rGbf jf cGo sg klg k|sfsf] zNs jf

ljQLo of]ubfg u]sf] cfwfdf dfq f]sf] k|ltkmn jk sg klg ljb]zL lgsfoaf6

ksf jf Ddfg u|x0f ug gkfOg]

v_ sg klg ljb]zL lgsfoaf6 ksf jf Ddfg u|x0f ug kbf o a+ssf] kj jLs[lt lng

kg]5 oL jLs[lt lnbf ksf jf Ddfg k|bfg ug] ljb]zL lgsfosf] jwflgs xlot

Pjd cflwsflstf ki6L xg] sfuhft d]t DalGwt Ohfhtkqk|fKt +yfn] o a+s

dIf k]z ugkg]5

u_ ksf jf Ddfg u|x0f ug] k|of]hgfy e|d0f ug] a+ssf kbflwsfLsf] e|d0f nufotsf]

vr ldtJooL xgkg]5

= ~rfns ldltsf cWoIf bo k|dv sfosfL clws[tsf] ljb]z e|d0f DaGwL JojyfnfO

yk Jojlyt agfpg DalGwt +yfn] o DaGwL sfoljlw agfO nfu ugkg]5 Totf]

sfoljlwdf cGo cfjZos ljifoxsf cltlQm b]xfo adf]lhdsf] Jojyf sfod u]sf] xgkg]5

s_ e|d0fsf] p2]Zo pkof]lutf nufotsf kIfxdf DalGwt +yfsf] +rfns ldltjf6 lg0fo

ePsf] xgkg]5


v_ +rfns ldltsf cWoIf bo k|dv sfosfL clws[t +yfsf] sfd+u DalGwt

ljifodf ljb]z e|d0fdf hfg kbf e|d0f ulg] dns e|d0fdf hfg] kbflwsfLsf] gfd e|d0f

cjlw e|d0fsf] ljifo e|d0f ubf nfUg] vr Pjd DalGwt Ohfhtkqk|fKt +yfnfO xg]

nfe d]tsf] ljZn]if0f ugkg]5

u_ ljb]z e|d0f sfoqmd ldtJooL xg] uL DkGg ugkg]5

(= ~rfns ldltsf bo k|dv sfosfL clws[t gfoj k|dv sfosfL clws[txsf] lgolQm

DaGwdf b]xfoadf]lhdsf] gLltut Jojyf ulPsf] 5 M

= sg Pp6f Ohfhtkqk|fKt +yfdf +rfns x]sf] JolQm k|rlnt Jojyfsf] cwLgdf xL

sfosfn yk ePsf] cjyfdf jfx]s +rfns kbjf6 hgs sf0fjf6 x6]df sDtLdf ^

dlxgfsf] do Joltt geO o a+sjf6 Ohfhtkqk|fKt +yfdf +rfns nufot cGo sg

klg xlotdf sfo ug kfpg] 5g

= sg +rfns cfgf] kbfjlw dfKt gxFb hgs sf0fjf6 x6]df Totf] JolQm kgM f]xL

sfosfnleq f]xL +yfsf] +rfns kbdf lgjflrt jf dgf]lgt xg kfpg] 5g

= o a+saf6 Ohfhtkqk|fKt +yfdf sfot k|dv sfosfL clws[t k|rlnt Jojyfsf]

cwLgdf xL kglgolQm kfPsf] cjyfdf afx]s hgs sf0fn] cfgf] ]jfaf6 lgj[Q ePkl5

sDtLdf ^ dlxgfsf] cjlw Joltt geO sgklg Ohfhtkqk|fKt +yfdf k|dv sfosfL clws[t

xg kfpg] 5g fy k|dv sfosfL clws[t hgs sf0fjf6 x6]df Totf] JolQm kgM f]xL

sfosfn jf ^ dlxgfdWo] hg a9L xG5 f] cjlw Joltt geO f]xL +yfdf +rfns nufot

cGo sg klg xlotdf sfo ug kfpg] 5g TouL Ohfhtkqk|fKt aeligsAElig jusf jfl0fHo

a+sdf sfot bf]|f] jlotfsf] kbflwsfL ]jfaf6 x6]kl5 ^ dlxgfsf] cjlw Joltt geO

Ohfhtkqk|fKt +yfsf] dfg k|s[ltsf] kbdf lgolQm xg kfpg] 5g

t a+s tyf ljQLo +yfx Ps cfkdf ufEg] divideufleg] jf k|flKt k|lqmofdf +nUg eO PsLs[t

sff]af ~rfngsf] qmddf jf PsLs[t sff]af ePsf] tLg dlxgf leq kbdQm ePsf jf

]jfdf lgGttf gkfPsf ~rfns k|dv sfosfL clws[t tyf gfoj k|dv sfosfL csf]

+yfdf lgoQm xg pkoQm Jojyfn] afwf kyenofPsf] dflgg] 5g

)= Ohfhtkqk|fKt +yfsf k|dv sfosfL clws[t tyf ~rfns aLr sg lsldsf] sff]af ePdf

pQm sff]afsf] ljt[t ljj0f lxtsf] hfgsfL dfls kdf dlxgf dfKt ePsf] lbg leq

DalGwt klj]If0f ljefunfO hfgsfL ufpg kg]5

= vf]hL jrfpm


PsLs[t lgb]zg )amp^ sf] +yfut zfg DaGwL Jojyf O=k|f=lgb]zg g+= ^divide)amp^

adf]lhdsf] lgb]zg tyf f] kZrft ldlt ldlt )ampamp ebf ut]Dd hfL ePsf o

ljifoFu DalGwt Dk0f klkqx




cgrL ndash ^=

gtL ~rfns ldlt ldlt M

)amp====divide====divide======

===================asdivideljQLo +yf lnld6]8

=====================================

laifo M hfgsfL ufPsf] af]

pkoQm DaGwdf d ========================================================n] o a+sdivideljQLo +yfsf] ~rfnssf]

kbdf ldlt )amp===divide====divide=====af6 axfn u]sf]n] as tyf ljQLo +yf DaGwL P]g )amp sf] bkmf $ adf]lhd

b]xfosf ljifoxsf] af]df hfgsfL ufPsf] 5

-_ o a+sdivideljQLo +yfFu d jf d]f] kljfsf] sg bon] sg lsldsf] sf u]sf] jf ug nfu]sf] 5g

-_ asdivideljQLo +yfsf] sfosfL k|dv k|aGw ~rfns jf sDkgL lrj n]vfkLIfs tyf dxfk|aGwssf]

lgolQmsf] DaGwdf d]f] sg k|sfsf] jfy jf f]sf 5g

-_ d d]f] kljfsf] sg bon] o a+sdivideljQLo +yfsf] ]o +Vof===================lnPsf]] 5divide5f+ f] afx]s

a+ssf] cGo ]o jf l8a~r lnPsf] 5g

-$_ d o afx]s g]kfn fi6laquo asaf6 jLs[t k|fKt sg a+s tyf ljQLo +yfsf] ~rfns 5g

-_ d]f] kljfsf] sg klg bon] o asdivideljQLo +yfsf] kbflwsfLdividesdrfLsf] xlotn] sfd u]sf

5gdivide5gg

-x]sf] eP vnfpg] =========================================================================_

-^_ a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf -ordf_ adf]lhd d o afx]s cGo sg klg k|sfsf]

lgIf]k DaGwL Aojfo ~rfng ug] +yfsf] -k|rlnt sfgg adf]lhd art tyf C0fsf] sff]af ug]

xsfL +yf d]tsf]_ ~rfns sdrfL jf axfnjfnf n]vfkLIfs jf Nnfxfsfsf] kbdf x]sf] 5g

fy o +yfsf] ~rfns x]Dd d cGo sg k|sfsf] art tyf C0f DaGwL sff]af ug] +yfsf]

~rfns xg] 5g

-amp_ o a+sdivideljQLo +yfsf] +yfks ]o lwtf] fvL shf lnPsf] 5divide5g

olb 5 eg] f]sf] ljj0f vnfpg kg]5

-_ dfly 3f]if0ff ulPsfdividek]z ulPsf ljj0fx 7Ls f+rf] xf] emparaf 7xlPdf sfgg adf]lhd xFnf

aemfpFnf

~rfnssf] btvtM

gfd y

afasf] gfdM

afh]sf]dividekltsf] gfdM

7]ufgfM

gfulstf lnPsf] lhNnf gfulstf g+=


-b|i6Ao MMM of] ljj0f a+s jf ljQLo +yfsf] ~rfnssf] kbdf lgjflrt jf dgf]lgt ePsf] ldltn] amp lbgleq

kljtg ePdf kljtg ePsf] ldltn] amp lbgleq DalGwt a+s jf ljQLo +yfdf k]z ug kg]5 fy a+s tyf

ljQLo +yfn] ~rfnsaf6 of] ljj0f k|fKt ePsf] ldltn] amp lbgleq o as dIf k]z ug kg]5 _

cgrL ndash ^=

==================a+sdivideljQLo +yf lnld6]8

~rfnsxsf] btfdividenut lstfa

tof ug]M

k|dfl0ft ug] M

s|=+= ~rfnssf] gfd afasf] gfd afh]sf]dividekltsf]

gfd

k]zf

Jojfo

~rfns

lgoQm

ePsf] ldlt

~rfnsaf6

x6]sf] ldlt


cgrL ndash ^=

gtL hgzlQm Jojyfkg ljefu ldlt M



=====================================

laifo M jM3f]if0ff ulPsf] af]

pkoQm DaGwdf d ========================================================n] o a+sdivideljQLo +yfsf]

================= kbdf ldlt )amp===divide====divide=====lgoQm ePsf]n] g]kfn fi6laquo a+saf6 Ohfhtkqk|fKt a+s

tyf ljQLo +yfnfO hfL ulPsf] lgb]zg adf]lhd b]xfo adf]lhdsf] j3f]if0ff ub5

-_ 6f6 gkN6]sf] jf a]OdfgL jf hfnfhLsf] cff]kdf hfo gkfPsf]

-_ cfgf] kj sff]afdf g]kfn fi6laquo a+s jf a+s tyf ljQLo +yfaf6 lgnDjg gulPsf] jf

g]kfn fi6laquo a+saf6 ePsf] cgGwfgdf z+sfkb sff]afdf +nUg egL ls6fg gulPsf]

jf Totf] lgnDjgjf6 kmsjf ePsf] kfFr jif ku]sf] jf ToTff] z+sfkb sff]afsf]

+nUgtfaf6 kmfO kfPsf]

-_ sfnf]rLdf dfj]z gePsf] jf Totf] rLaf6 kmsjf ePsf] tLg jif ku]sf]

-$_ DklQ z4Ls0f tyf cftIacutejfbL lqmofsnfkdf ljQLo nufgL DaGwL sdf hfo

gkfPsf] jf d2f grn]sf]

-_ ckflws lqmofsnfk lj4 cbfntdf d2f grn]sf]

-^_ k|rlnt sfgg adf]lhd ltgkg] s rQmf u]sf]

dfly 3f]if0ff ulPsfdividek]z ulPsf ljj0fx 7Ls 5g emparaf 7xlPdf sfgg adf]lhd xFnf

aemfpFnf

btvtM

gfd y

afasf] gfdM


7]ufgfM



g]kfn fi6laquo a+s

s]Gb|Lo sfofno


O=k|f=lgb]zg g+= ampdivide)ampamp

klj]IfsLo lgb]zg nfu ug] sfo tflnsf DaGwL Jojyf

o a+sn] aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfsf] lgLIf0f tyf klj]If0fsf] qmddf

lbOPsf] lgb]zgxnfO b]xfo adf]lhd nfu ugdivideufpg g]kfn fi6laquo a+s P]g ) sf] bkmf amp( n] lbPsf]

clwsf k|of]u uL b]xfosf lgb]zg hfL ulPsf] 5

= lgLIf0f k|ltj]bg pk k|lts[of

ynut lgLIf0f k|ltj]bg k|fKt ePsf] ldltn] a9Ldf ) lbgleq Ohfhtkqk|fKt +yfsf] ~rfns

ldltn] pQm k|ltj]bgdf plNnlvt slkmotx wf tyf lbPsf lgb]zgx kfngf uL f] lgLIf0f

k|ltj]bgdf p7fOPsf aFbfxsf] wfsf] lylt lxtsf] k|ltlqmof o a+ssf] DalGwt klj]If0f

ljefudf k7fpg kg]5 tf]lsPsf] doleq cfjZos wf uL k|ltlqmof k7fpg gSg] cjYff

ePdf Ohfhtkqk|fKt +yfn] DalGwt kLj]If0f ljefusf] jLs[lt lnO yk ePsf] cjlwleq pQm

k|ltj]bg o a+sdf k]z ug kg]5

= shf gf]SfgL] Jojyf

lgLIf0f k|ltj]bg dfkmt yk shf gf]SfgL Jojyf ug] lgb]zg k|fKt ePdf rfn qdfls lxfadf

yk shf gf]SfgL Jojyf uL f]sf] hfgsfL o a+sdf lbg kg]5

= Loan Portfolio wf of]hgf

lgLIf0f k|ltj]bg dfkmt lgb]zg k|fKt ePsf] ) lbgleq aeligsAElig jusf Ohfhtkqk|fKt +yfsf] xsdf

Ps sf]8 kofF jf f]eGbf dflysf cGo jusf Ohfhtkqk|fKt +yfsf] xsdf krf nfv kofF

jf f] eGbf dflysf tLg dlxgfn] efvf gf3]sf a shfsf] lylt wfg] of]hgf agfO o a+ssf]

DalGwt klj]If0f ljefudf k]z ug kg]5 f] cjlwleq o a+saf6 lgLIf0f eO yk lgb]zg

k|fKt ePdf juLs[t shfxsf] sd juLs0fdf cfPsf] kljtg dfj]z ePsf] +zf]lwt of]hgf

) lbgleq o a+ssf] DalGwt klj]If0f ljefudf k]z ug kg]5

$= kFhLsf]ifsf] kofKttf

lgLIf0f k|ltj]bg dfkmt lgb]zg k|fKt ePsf] ldltn] a9Ldf lbgleq Ohfhtkqk|fKt +yfn]

kofKt kFhLsf]if sfod fVgsf] nflu cGo sfxsf] cltlQm b]xfosf ljifox d]t dfj]z ePsf]

lnlvt kFhL of]hgf o a+ssf] DalGwt klj]If0f ljefudf k]z ug kg]5 Mndash

-s_ kofKt kFhLsf]if sfod ugsf nflu xfn eljiodf cfjZos kg] kFhLsf] ljj0f

-v_ juLs[t tyf kgMjuLs[t DklQsf] ljj0f

-u_ l~rt gfkmfsf] cgdflgt sd

-3_ o DaGwL lgb]zgdf Jojyf eP cgf eljiodf cfjZos kg] kFhL kf ug Jojyf

ulPsf] cltlQm |f]t do tflnsf

= DklQdividebfloTj Jojyfkg

lgLIf0f k|ltj]bg dfkmt lgb]zg k|fKt ePsf] ldltn] a9Ldf ) lbgleq Ohfhtkqk|fKt +yfn]

kofKt tntf sfod fVg cfgf] DklQdividebfloTj Jojyfkg gLlt tyf sfoljlwdf cfjZostf


cgf +zf]wg uL b]xfosf ljifox o a+ssf] DalGwt klj]If0f ljefudf k]z ug kg]5

pQm +zf]wgdf cGo ljifoxsf] cltlQm b]xfosf sfxdf Wofg kyenofpg kg]5 Mndash

-s_ C0f lnOPsf] sd (Borrowed Funds) sf] nfut tyf pkof]u

-v_ ekl cfpg] cfjZostf kf ug rflxg] tn DklQsf] kldf0f

-u_ lgIf]ksf] Defljt ptfndashr9fjsf] nflu kofKt tntfsf] Jojyf ug cNksfnLg ljQLo

|f]tsf] Jojyf

-3_ shfsf] kldf0f jfnft aflxsf sff]afxdf nufgL ug cfjZos sd nufgLsf]

|f]t aLrsf] tfnd]n

-ordf_ Ohfhtkqk|fKt +yfsf]] Jojyfkgaf6 ~rfns ldlt dIf lgoldt kdf DklQdividebfloTj

DaGwL k|ltj]bg k]z ug] Jojyf

^= cfGtls n]vfkLIf0f tyf lgoGq0f

Ohfhtkqk|fKt +yfn] ljBdfg gLlt lgod tyf sfggL k|fjwfgsf] bfofleq sfo Dkfbg uL

cfGtls lgoGq0f k|0ffnLdf k|efjsfLtf Nofpg lsg] uL sfoljlwsf] ljsf ug kg]5 pQm

sfoljlw cGtut sDtLdf b]xfosf ljifox dfj]z ePsf] xg kg]5 Mndash

-s_ +yfsf]] oyfy cjyfsf] lrq0f ug] tyf DklQ lIft xg] uL Ohfhtkqk|fKt +yfsf]]]

Jojyfkg tyf n]vf lgoGq0f k|0ffnLsf] dLIff DaGwL sfoljlw

-v_ tYofIacutesf] ljZjlgotf hfFr ug] sfoljlw

-u_ shf k|jfx sf]if ~rfng (Treasury Operation) ljb]zL ljlgdo Jojyfkg tntf

Jojyfkg kFhLsf]ifsf] kofKttf sdrfL Jojyfkg rgf k|0ffnLsf fy a+lsEuml lgod

sfggxsf] kfngf DaGwL Jojxf hfFraem ug] sfoljlw

-3_ DklQsf] u0ft dLIff sfoljlw

-ordf_ ljQLo hf]lvd Jojyfkgsf] -tntf DklQdividebfloTj ljb]zL db|f Jojyfkg_ dLIff DaGwL

sfoljlw

amp= of]hgf gLlt tyf sfoljlwxsf] sfofGjog

aFbf g+= b]lv ^ Dd pNn]v eP adf]lhd lgLIf0f k|ltj]bgn] dfu u]sf] of]hgf gLlt tyf

sfoljlwx dLIffsf] nflu o a+ssf] DalGwt klj]If0f ljefudf k]z ug kg]5

= k|ult ljj0fsf] cgudg

o a+saf6 a+s tyf ljQLo +yfsf] sff]af k|ult ljj0f DaGwdf lgGt kdf cgudg

ulg] 5 o a+sn]] DalGwt Ohfhtkqk|fKt +yfsf] k|To]s tLg dlxgfdf lqmofsnfk of]hgf

gLlt tyf o a+sn] lbPsf] lgb]zg sfofGjogsf] cgudg uL lbPsf] emfj DalGwt +yfn]

sfofGjog ug ufpg kg]5 fy o a+sn] lgb]zg lbPsf] cjYffdf qdfls k|ult ljj0f

lgb]zgsf] sfofGjog lyltsf] k|ltj]bg d]t tf]lsPsf] cjlwleq pknAw ufpg kg]5

(= vf]hL arfpm


PsLs[t lgb]zg )amp^ sf] Ohfhtkqk|fKt +yfsf] lgLIf0f tyf klj]If0fsf] qmddf lbOPsf

lgb]zgx nfu ug] sfo tflnsf DaGwL Jojyf O=k|f=lgb]zg g+= ampdivide)amp^ adf]lhdsf] lgb]zg

tyf f] kZrft ldlt )ampamp ebf ut]Dd hfL ePsf o ljifoFu DalGwt Dk0f

klkqx




g]kfn fi6laquo a+s

s]Gb|Lo sfofno

a+s tyf ljQLo +yf lgodg ljefu O=k|f=lgb]zg g+= divide)ampamp

nufgL tyf xfos sDkgL DaGwL Jojyf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf Ohfhtkqk|fKt +yfsf] ljQLo |f]tsf] nufgLsf DaGwdf


= nufgL gLlt tyf sfoljlw jLs[t ufP dfq nfu ug kg]

sfL If0fkq g]kfn fi6laquo a+s C0fkq tyf +ul7t +yfxsf] ]o tyf l8a]~rdf ulg]

nufgL DaGwL gLlt tyf sfoljlw ~rfns ldltaf6 jLs[t ufP dfq nfu ug kg]5

= sfL If0fkq g]kfn fi6laquo a+s C0fkqdf nufgL DaGwL Jojyf

Ohfhtkqk|fKt +yfnfO sfL If0fkq g]kfn fi6laquo a+s C0fkqdf nufgL ug sg aGb]h

nufOPsf] 5g

= +ul7t +yfsf] ]o l8j]~r tyf cGo nufgL DaGwL Jojyf

-_ jfwf0fdf ]o laqmL uL lwtf]kq ljlgdo ahfdf rLs[t eOs]sf] +ul7t +yfsf]

]o tyf l8a]~rdf dfq nufgL ug kg]5

lwtf]kq ljlgdo ahfdf rLs[t eOgs]sf] +ul7t +yfsf] ]o jf l8j]~rdf nufgL

u]df Totf] nufgL u]sf] ldltn] jifleq pQm ]o tyf l8a]~r rLs[t gePsf] v08df

nufgL eP afasf] sd l~rt dgfkmf vr uL nufgL dfof]hg sf]ifdf hDdf ug kg]5

Totf] sf]ifdf x]sf] sd pQm ]o tyf l8a]~r rLs[t gePDd pkof]u ug kfOg] 5g

t k|rlnt sfgg adf]lhd rLs[t xg gkg] +yfdf Ohfhtkqk|fKt +yfsf] PsfpGg

k|ltzt jf f] eGbf a9L nufgL x]sf] cjYffdf shf rgf s]Gb| lnld6]8 Nepal Clearing

House Ltd National Banking Institute tyf kjfwf ljsf a+ssf] ]odf u]sf] nufgLdf

nufgL dfof]hg sf]if sfod ug clgjfo xg] 5g

fy g]kfnsf] eQmfgL k|0ffnLsf] cfwlgsLs0fsf nflu kjfwf tof ug d2t kyenofpg

sDtLdf j6f a+s tyf ljQLo +yfsf] +oQm nufgLaringff k|jl4t Payment Switch

sf] sfo ug] sDkgLdf ulPsf] nufgLsf] xsdf d]t nufgL dfof]hg sf]if sfod ug

kg] 5g

-_ sg Ps +ul7t +yfsf] ]o l8a]~r jf sg fdlxs nufgL sf]ifdf nufgL ubf k|fylds

kFhLsf]]] ) k|ltztdf ga9g] uL a +ul7t +yfsf] ]o l8a]~r jf fdlxs nufgL

sf]ifdf a9Ldf cfgf] k|fylds kFhLsf]]]] ) k|ltztdf ga9 g] uL nufgL ug lsg] 5

TouL +ul7t +yfsf] ]o tyf l8a]~rdf nufgL ubf nufgL xg] +yfsf] rQmf kFhLsf]

) k|ltztDd dfq nufgL ug lsg] 5 nufgL ubfsf] cjyfdf tf]lsPsf] LdfeGbf a9L

nufgL u]sf] ePdf oL a9L nufgL ePsf] sd jfj kFhLsf]if u0fgf ubf k|fylds

kFhLaf6 36fO kFhLsf]if sfod ulg]5

-_ cfgf] ljQLo jfy ePsf sDkgLdf ulPsf] sn nufgLsf] xsdf Totf] nufgL cfgf]

k|fylds kFhLsf] ) k|ltztDd ug lsg]5 ljQLo jfy ePsf] +ul7t +yfsf ]o

tyf l8j]~rdf u]sf] sn nufgL sdnfO kFhLsf]if u0fgf ubf k|fylds kFhLaf6 36fO kFhLsf]if

sfod ug kg]5

-$_ Trading Book Activities df xg] nufgL a9b uPsf] on] +yfsf] nufgLdf lglxt hf]lvd

a9fpg] b]lvPsf]n] DalGwt +yfn] Totf sfoxaf6 xg Sg] hf]lvdsf] GogLs0fsf nflu


cfjZos pkfox cjnDag u] dfq nufgL ugkg] 5 fy Jofkfls nufgLdf cfgf]

k|fylds kFhLsf] Ps k|ltztDd dfq nufgL ug Sg]5g

-_ dVo sDkgLsf] ~rfns ldltsf cWoIfdividebo xfos sDkgLsf] ~rfns ldltsf]

cWoIfdividebosf] kdf xg kfpg] 5gg

$= xfos sDkgL DaGwL Jojyf

o lgb]zgsf] cwLgdf xL cfgf] xfos sDkgLsf] kdf aelig3AElig jusf] n3ljQ ljQLo +yf tyf

dr]G6 a+lsEuml DaGwL sfo ug] sDkgLdf nufgL ug lsg]5 xfos sDkgLdf nufgL DaGwL

b]xfo adf]lhdsf] gLltut Jojyf ulPsf] 5

-_ aelig3AElig jusf] n3ljQ ljQLo +yf DaGwL Jojyf

-s_ Ohfhtkqk|fKt +yfn] b]xfosf gLltut tyf k|lqmofut Jojyfxsf] cwLgdf xL

cfgf] jfldTjdf xfos sDkgL (Subsidiary Company) sf] kdf Pp6f 5sect aelig3AElig jusf]

n3ljQ ljQLo +yf vf]nL f] n3ljQ ljQLo +yf dfkmt ljkGg judf shf k|jfx ug ug

Sg]5g

= dVo sDkgLn] cfgf] ljQLo ljj0f k]z ubf xfos sDkgLsf] ljQLo ljj0fx

klg PsLs[t (Consolidated) kdf k]z ug kg]5 f] k|of]hgfy n]vf gLlt

ljQLo ljj0f O=k|f=lgb]zg g+=$ sf] DalGwt yk cgrLdf tf]lsP adf]lhd k]z

ug kg]5 fy xfos sDkgLsf] n]vf gLlt rgf k|ljlw tyf cGo

gLltdividek|0ffnLx (Policies Procedures and Systems) dVo sDkgLFu fd~hotf

sfod xg] uL Jojyf ug kg]5

= cfgf] tyf xfos sDkgLsf] kFhL kofKttf DaGwL u0fgf 5sectf5sect kdf

PsLs[t -Consolidated_ kdf d]t tof ug kg]5 PsLs[t -Consolidated_

kdf u0fgf ulg] kFhLsf]if DalGwt jusf ljQLo +yfnfO tf]lsPadf]lhdsf]

dfkb08 Pjd lgb]zg cgk g xg kg]5

= dVo tyf xfos sDkgL aLr xg] sff]af k|ltkwfTds ahf dNo (Arms

Length Transaction) df cfwflt xg kg]5 dVo tyf xfos sDkgL aLr xg]

sff]afdf kfblztf sfod fVg oL sDkgLx aLr xg] sff]afdf ljQLo jfy

xg] xFbf Totf] sff]afnfO bj sDkgLn] DalGwt kIf aLr xg] sff]af (Related

Party Transactions) zLifs cGtut vnfpg -Disclose_ kg]5

$= Totf] sff]af ePkl5 lgoldtkdf k|sflzt ug kg] ljQLo ljj0fdf f]

sff]afsf] DaGwdf ljt[t hfgsfL k|bfg ug kg]5 k|ltkwfTds ahf dNodf

sff]af gu]df jf Totf] sff]afaf] ljt[t ljj0f lgb]zgfgf k|sflzt

gu]df g]kfn fi6laquo a+s P]g ) sf] bkmf (( )) adf]lhd hljfgf hfo

xg]5

= zfvfdividesfofno yfkgf tyf ~rfngsf DaGwdf o a+saf6 hfL lgb]zg g+=

$ adf]lhdsf b]xfosf Jojyf xfos sDkgL yfkgf ug] k|of]hgfy klg nfu xg]5

-c_ tf]lsPsf] Gogtd rQmf kFhL kf u]sf]

-cf_ cl3Nnf] dlxgfsf] ljQLo ljj0fdf o a+sn] tf]s]sf] kFhLsf]if cgkft kf

u]sf]

-O_ cl3Nnf] qodfdf lgis[o shf k|ltzteGbf a9L gePsf]

-u_ aelig3AElig jusf] n3ljQ ljQLo +yf -xfos sDkgL_ df u]sf] +yfks ]o nufgL tyf

shf k|jfxnfO o a+ssf] lgb]zg adf]lhd ljkGg ju shf cGtut u0fgf ug

lsg] 5


-3_ aelig3AElig jusf] ljQLo +yfdf u]sf] +yfks ]o nufgL sdnfO k|fylds kFhLaf6 36fO

kFhLsf]if sfod ug kg]] ljBdfg k|fjwfgnfO ljkGg judf xg] nufgLnfO k|f]Tflxt ug

o k|of]hgfy 56 lbOg] 5 fy xfos sDkgLsf kdf yflkt eO n3ljQ sff]af

ug] aelig3AElig jusf] ljQLo +yfdf nufgL eO ljQLo jfy yflkt ePsf] v08df d]t

ljQLo jfy ePsf] +ul7t +yfxdf ulPsf] ]o nufgL sdnfO k|fylds kFhLaf6

36fpg kg] ljBdfg k|fjwfgnfO klg 56 lbOg] 5

-_ dr]G6 a+lsEuml DaGwL sfo ug] xfos sDkgL yfkgf DaGwL Jojyf

Ohfhtkqk|fKt +yfn] 5sect xfos sDkgL dfkmt g]kfn lwtf]kq af]8af6 cgdlt lnO nufgL

DaGwL k|rlnt sfggL Jojyf tyf ljBdfg gLltut Jojyfsf] cwLgdf xL dr]G6 a+lsEuml

DaGwL sfo ug sDtLdf k|ltzt jfldTj xg] uL xfos sDkgL (Subsidiary Company) df

nufgL uL ~rfng ug Sg] Jojyfsf DaGwdf b]xfo adf]lhdsf] gLltut Jojyf sfod

ulPsf] 5

-s_ dr]06 alsEuml DaGwL sfo ug] 5sect xfos sDkgLdf nufgL ubf ljQLo jfy yflkt xg]

ePsf]n] pQm xfos sDkgLdf ulPsf] sn nufgL sdnfO kFhLsf]if u0fgf ubf k|fylds

kFhLaf6 36fO kFhLsf]if sfod ug kg]]5

-v_ dr]06 alsEuml DaGwL sfo ug] xfos sDkgL yfkgf k|of]hgsf nflu Ohfhtkqk|fKt

+yfn] +ul7t +yfxsf] ]o tyf l8a]~rdf nufgL ubf nufgL xg] +yfsf] rQmf

kFhLsf] clwstd ) k|ltztsf] Ldfdf 56 k|bfg ulPsf] 5

-u_ xfos sDkgLsf] lgodg lgLIf0f klj]If0f cGo Jojyfx g]kfn lwtf]kq af]8n] to

u]sf] gLlt lgb]zg tyf ljBdfg cGo Jojyf cgk xg]5 o Jojyfaf6 pQm xfos

sDkgLdf g]kfn fi6laquo a+ssf] tkmaf6 cfjZostf cgf lgLIf0fdivideklj]If0f ug afwf

ku]sf] dflgg] 5g

-3_ Ohfhtkqk|fKt +yfn] cfgf] ljQLo ljj0f k]z ubf xfos sDkgLsf] ljQLo ljj0fx

d]t PsLs[tkdf k]z ug kg]5 f] k|of]hgfy n]vf gLlt ljQLo ljj0f O=k|f=lgb]zg

g+=$ df tf]lsP adf]lhd k]z ug kg]5

-ordf_ Ohfhtkq +yf tyf xfos sDkgL aLr xg] sff]afdf ljQLo jfy xg] xFbf Totf]

sff]afnfO bj sDkgLn] DalGwt kIf aLr xg] sff]af -Related Party Transactions_

zLifs cGtut pNn]v -Disclose_ ugkg]5 Totf] sff]af ePkl5 lgoldtkdf k|sflzt

ug kg] ljQLo ljj0fdf f] sff]afaf] ljt[t hfgsfL k|bfg ug kg]5 k|ltkwfTds

ahf dNodf sff]af gu]df dividejf Totf] sff]af af] ljt[t ljj0f lgb]zfgf

k|sflzt gu]df g]kfn fi6laquo a+s P]g ) sf] bkmf (( )) adf]lhd hgs hljfgf

hfoF xg Sg]5

-r_ xfos sDkgLn] b]xfosf sfo ug Sg] 5gg M

-c_ lwtf]kq bnfnL DaGwL Jojfo

-cf_ cfkmn] hfL u]sf] jf cfgf] dVo sDkgLn] hfL u]sf] lwtf]kqsf] sff]af

-5_ xfos sDkgLn] ljQLo |f]t +sng ug] k|of]hgn] bfloTj jk lgisfzg ug] sg klg

If0fkqxdf dVo sDkgL -Parent Company_ n] nufgL ug gkfpg] f] If0fkqsf]

lwtf]df shf k|jfx ug d]t kfpg] 5g

-h_ Ohfhtkqk|fKt +yfn] ~rfngdf x]sf] dr]G6 a+lsEuml DaGwL sfo ug] sg sDkgLsf]

]odf nufgLdividevlb uL xfos sDkgL agfpg] DaGwdf b]xfosf Jojyfx ulPsf]

5Mndash

-_ ~rfngdf x]sf] dr]G6 a+lsEuml DaGwL sfo ug] sg sDkgLsf] ]odf nufgLdividevlb

uL xfos sDkgL agfpg o a+ssf] jLs[lt lng kg]5


-_ o a+ssf] jLs[ltsf nflu lgj]bg lbFbf b]xfosf] sfuhft d]t k]z ug kg]5

-c_ xfos sDkgL aGg]divideagfpg] DaGwdf ePsf] ba +yfsf] lg0fo

-cf_ sg dembfLkq -Pd=cf]=o_ eP Totf] dembfLkq

-O_ k|tfljt xfos sDkgLsf] rn crn DklQ tyf bfloTjsf] kl5Nnf] oyfy

ljj0fsf] dNofIacuteg k|ltj]bg

-O_ nufgL sd lgwf0f DaGwL cfwf tyf f] DaGwL lg0fosf] k|ltlnkL

-p_ kl5Nnf] cflys jifsf] n]vfkLIf0f ePsf] jfnft gfkmfndashgf]Sfg lxfj gub

k|jfx ljj0f nufotsf ljQLo ljj0f

-=_ lwtf]kq JojfoL DaGwL sfo ug] xfos sDkgL yfkgf DaGwL Jojyf

k|rlnt lwtf]kq DaGwL P]g lgod sfggL Jojyf tyf ljBdfg gLltut Jojyfsf]

cwLgdf xL jfl0fHo a+sn] 5sect xfos sDkgL dfkmt g]kfn lwtf]kq af]8jf6 cgdlt lnO

lwtf]kq JojfoL DaGwL sfo ug sDtLdf k|ltzt jfldTj xg] uL xfos sDkgL

(Subsidiary Company) df nufgL uL ~rfng ug Sg] Jojyfsf DaGwdf b]xfo

adf]lhdsf] gLltut Jojyf sfod ulPsf] 5

-s_ lwtf]kq JojfoL DaGwL sfo ug] 5sect xfos sDkgLdf nufgL ubf ljQLo jfy

yflkt xg] ePsf]n] pQm xfos sDkgLdf ulPsf] sn nufgL sdnfO kFhLsf]if

u0fgf ubf k|fylds kFhLaf6 36fO kFhLsf]if sfod ug kg]]5

-v_ lwtf]kq JojfoL DaGwL sfo ug] xfos sDkgL yfkgf k|of]hgsf nflu jfl0fHo

a+sn] +ul7t +yfxsf] ]o tyf l8a]~rdf nufgL ubf nufgL xg] +yfsf] rQmf


-u_ xfos sDkgLsf] lgodg lgLIf0f klj]If0f cGo Jojyfx g]kfn lwtf]kq

af]8n] to u]sf] gLlt lgb]zg tyf ljBdfg Jojyf cgk xg]5 o Jojyfaf6

pQm xfos sDkgLdf g]kfn fi6laquo a+ssf] tkmaf6 cfjZostf cgf

lgLIf0fdivideklj]If0f ug jfwf ku]sf] dflgg] 5g

-3_ jfl0fHo a+sn] cfgf] ljQLo ljj0f k]z ubf xfos sDkgLsf] ljQLo ljj0fx

d]t PsLs[tkdf k]z ug kg]5 f] k|of]hgfy n]vf gLlt ljQLo ljj0f O=k|f=

lgb]zg g+= $ df tf]lsPadf]lhd k]z ug kg]5

-ordf_ jfl0fHo a+s tyf xfos sDkgL aLr xg] sff]afdf ljQLo jfy xg] xFbf Totf]

sff]jfnfO bj sDkgLn] DalGwt kIf aLr xg] sff]af -Related Party Transactions_

zLifs cGtut pNn]v -Disclose_ ugkg]5 Totf] sff]af ePkl5 lgoldtkdf

k|sflzt ug kg] ljQLo ljj0fdf f] sff]afaf] ljt[t hfgsfL k|bfg ug kg]5

k|ltkwfTds ahf dNodf sff]af gu]df dividejf Totf] sff]af af] ljt[t ljj0f

lgb]zfgf k|sflzt gu]df g]kfn fi6laquo a+s P]g ) sf] bkmf (( ))

adf]lhd hgs hljfgf hFfo xg Sg]5

-r_ xfos sDkgLn] cfkmn] hfL u]sf] jf cfgf] dVo sDkgLn] hfL u]sf] lwtf]kqsf]

sff]af ug Sg] 5g

-5_ xfos sDkgLn] ljQLo |f]t +sng ug] k|of]hgn] bfloTj jk lgisfzg ug] sg

klg If0fkqxdf dVo sDkgL -Parent Company_ n] nufgL ug gkfpg] f]

If0fkqsf] lwtf]df shf k|jfx ug d]t kfpg] 5g

-h_ lwtf]kq JojfoL DaGwL sfo ug] xfos sDkgLn] lwtf]kq Jojfo jfx]s cGo

sfo ug Sg] 5g

-$_ fdlxs nufgL sf]if ~rfng ug] DaGwdf

a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf $( sf] pkbkmf -_ sf] v08 -o_

sf] k|of]hgsf nflu b]xfosf ztsf] cwLgdf xL o a+saf6 Ohfhtkqk|fKt a+s tyf

ljQLo +yfn] xfos sDkgL dfkmt fdlxs nufgL sf]if ~rfng ug Sg]]]] 5g


ztxM

-_ of]hgf JojyfkgFu DalGwt sfosf nflu xfos sDkgL v8f ugkg]

Totf] sDkgL v8f ubf xg uPsf] nufgLnfO o a+sn] tf]s] cgfsf] hf]lvd

ef k|bfg ug]

-_ ljQLo sff]af ~rfng ePsf] kfFr jif kf ePsf] xg kg]

-_ kl5Nnf] tLg jifb]lv nuftf dgfkmf u]sf]xgsf fy l~rt gf]SfgLdf x]sf]

xg gxg]

-$_ g]6jy wgfTds xg kg]

-_ ~rfns jf sfosfL k|dv o a+ssf] sfafxLdf gk]sf] Totf] sfjfxLdf k]sf]

eP f] kmsjf ePsf] jif ku]sf] xg kg]

= ]o tyf l8j]~r k|Tofelt DaGwL Jojyf

-_ aeligsAElig jusf] Ohfhtkqk|fKt +yfnfO +ul7t +yfsf] ]o tyf l8j]~r k|Tofelt ug sg

Ldf nufOPsf] 5g fy aeligvAElig aeliguAElig jusf Ohfhtkqk|fKt +yfn] sg Ps +ul7t

+yfsf] ]o tyf l8j]~r k|Tofelt ubf cfgf] k|fylds kFhLsf] ) k|ltztDd a

+ul7t +yfsf] xsdf cfgf] k|fylds kFhLsf] zt k|ltztDd dfq k|Tofelt ug Sg] uL

Ldf lgwf0f ulPsf] 5

t aeligvAElig aeliguAElig jusf Ohfhtkqk|fKt +yfn] o a+saf6 Ohfhtkqk|fKt +yfsf] ]o

tyf l8a]Gr k|Tofelt ug] ePdf cfgf] k|fylds kFhLsf] tf]lsPsf] LdfDd dfq k|Tofelt

ug Sg] Jojyf clgjfo xg] 5g

-_ Ohfhtkqk|fKt +yfn] pkaFbf -_ adf]lhd k|Tofelt u]sf] ]o laqmL ljt0f geO cfkmn]

vlb ugk]df ToL vlb u]sf] ]o aelig]o k|TofeltAElig u]sf] ldltn] Ps jifleq laqmL

ljt0f uL Sg kg]5 pQm doleq laqmL ljt0f ug gs]df tf]lsPsf] LdfeGbf a9L

nufgL ePsf] sd kFhLsf]if u0fgf ubf k|fylds kFhLaf6 36fO kFhLsf]if sfod ulg] 5

^= nufgLsf] kgfjnf]sg DaGwL Jojyf

Ohfhtkqk|fKt +yfn] cwjflifskdf cfgf] nufgLsf] kgfjnf]sg ug] Jojyf ug kg]5 oL

kgfjnf]sg ubf Ohfhtkqk|fKt +yfsf] cfGtls n]vfkLIfsaf6 ljBdfg nufgL gLlt tyf o

lgb]zg adf]lhd nufgL ulPsf] Joxf]f k|dfl0ft ufO cwjflifs cjlw dfKt ePsf]] dlxgfleq

+yfsf] Jojyfkgjf6 jLs[t ufO fVg kg]5

amp= ]o tyf l8a]~rsf] dNofIacuteg

Ohfhtkqk|fKt +yfsf] ]o tyf l8a]~r sff]afnfO lgb]zg kmf=g+= = = =

adf]lhd k|To]s sDkgLsf] cnu cnu 56ofO O=k|f= lgb]zg g+= $divide)amp df ePsf] Jojyf

adf]lhd dNofIacuteg ug kg]5

= jMk|of]hgsf nflu crn DklQ vlbdividelgdf0fsf] DaGwdf

Ohfhtkqk|fKt +yfn] cfgf] k|of]hgsf] lgldQ cfjZos k]df afx]s crn DklQ vlb ug kfOg]

5g cfgf] k|of]hgsf] lgldQ hUuf ejg jf bj cfjZos k]df b]xfosf ztxsf] cwLgdf xL

vlb jf lgdf0f ug Sg]5

-s_ a+sdivideljQLo +yf +yfkgf ubfsf] Dk0f kj ~rfng vr (Pre operating expenses) ckn]vg

eOs]sf] xgkg]5

-v_ k|aGwkqdividelgodfjnLdf pNn]v eP adf]lhdsf] ]o jfwf0fdf hfL uL s]kl5sf] klxnf]

fwf0f ef DkGg ePsf] xgkg]5

-u_ ljut jifb]lv lgGt vb dgfkmfdf ~rfng ePsf] l~rt gf]SfgLdf gx]sf] xgkg]5

-3_ o a+sn] hfL u]sf] lgb]zg adf]lhd kFhLsf]if kofKt x]sf] xgkg]5


-ordf_ Ohfhtkqk|fKt +yfn] k|fylds kFhLsf] k|ltztsf] Ldfleq xL hUuf ejg jf bj vlb

jf ejg lgdf0f ugkg]5

-r_ v08 -s_ b]lv -3_ Dd plNnlvt cjyf kf guL hUuf ejg jf bj vlb jf lgdf0f

u]df f] afasf] sd k|fylds kFhLsf]if u0fgf ubf 36fpg kg]5

-5_ v08 -ordf_ sf] Ldf eGbf a9L vr uL hUuf ejg jf bj vlb jf ejg lgdf0f u]df pQm

Ldf eGbf a9L sd k|fylds kFhLsf]if u0fgf ubf 36fpg kg]5

-h_ hUuf ejg jf bj vlb u]sf] jf ejg lgdf0f DkGg ePsf] ldltaf6 jifDd cfgf]

k|of]udf gcfPdf f] afasf] sd k|fylds kFhLsf]if u0fgf ubf 36fpg kg]5

-em_ hUuf ejg jf bj cfgf] k|of]hgdf gcfpg] b]lvPdf laqmL ug kg]5

(= nufgL DaGwL yk Jojyf

-_ Ohfhtkqk|fKt +yfn] o a+saf6 Ohfhtkqk|fKt aeligsAElig aeligvAElig aeliguAElig jusf cGo

+yfxaringff hfL u]sf ]o If0fkq tyf xfOlj|8 kFhL pks0fx tyf If0f gflvPsf]

xfos cfjlws C0f (Subordinated Term Debt) df nufgL ug kfOg] 5g

-_ nufgL DaGwL lgb]zgdf pNn]v ulPsf] k|fylds kFhL eGgfn] ljz]if pNn]v u]sf]df afx]s

7Ls cl3Nnf] qodfdf sfod x]sf] k|fylds kFhLnfO aemfpF5

-_ Ohfhtkqk|fKt aeligsAElig jusf fli6laquoo tsf aeligvAElig jusf a+s tyf ljQLo +yfxn] cfndashcfgf]

~rfns ldltn] tf]s]sf] dfkb08leq xL Forward Options Swap Futures htf ljleGg

8]le]l6E-Derivatives_ pks0f DaGwL sff]afx ug Sg] 5g

t ljb]zL db|fFu DalGwt 8]le]l6E sff]afxsf] xsdf ljb]zL ljlgdo DaGwL k|rlnt

sfgg tyf o a+ssf] ljb]zL ljlgdo Jojyfkg ljefuaf6 hfL klkqxsf] cwLgdf xL

ugkg]5

)= vf]hL jrfpm


PsLs[t lgb]zg )amp^ sf] nufgL tyf xfos sDkgL DaGwL Jojyf O=k|f=lgb]zg g+=

divide)amp^ adf]lhdsf] lgb]zg tyf f] kZrft ldlt )ampamp ebf ut]Dd hfL ePsf o





g]=f= a+s lgb]zg kmf=g+= =

sfL C0fkq g]kfn fi6laquo as C0fkqdf ePsf] nufgL ljj0f -dfls_

) ======fn ============dlxgf

qm=+= ljj0f sd -=xhfdf_

sn

ldlt clws[t btvt


sDkgLsf] ]oklsquohLdf ePsf] nufgL ljj0f -dfls_

) ======fn ============dlxgf

-=xhfdf_

qm=+= sDkgLsf] gfd Z]fo

+Vof

kn

dNo

km]o

Eofn

dNo

lgodgsfL

dfof]hg sd

sn

ldlt clws[t btvt


+ul7t +yfxsf] l8j]~rdf ePsf] nufgL ljj0f -dfls_

) ======fn ============dlxgf

-=xhfdf_

qm=+= sDkgLsf] gfd nufgL ldlt sd =

sn

ldlt clws[t btvt


g]kfn fi6laquo a+s

s]Gb|Lo sfofno


O=k|f=lgb]zg g+= (divide)ampamp

tYofIacute ljj0f DaGwL Jojyf

b]zsf] cflys dflb|s Pj+ alsordf ultljlwsf] dNofIacuteg tyf ljZn]if0f ugsf fy Ohfhtkqk|fKt +yfsf]

kLj]If0f ug] Gbedf a+lsordf tyf ljQLo tYofIacutesf] dxTjk0f eldsf xg] xFbf dod z4 oyfyks

tYofIacute ljj0f o a+sdf k]z ugkg] DaGwdf g]kfn fi6laquo a+s P]g ) sf] bkmf amp( n] lbPsf] clwsf

k|of]u uL b]xfoadf]lhd lgb]zg hfL ulPsf] 5

1 cgrLndash df pNn]lvt ljj0fx f]xL cgrLdf tf]lsPsf] cjlwleq tf]lsPsf] 9fFrfdf o

a+ssf] lkf]l6ordf kf]6ndf cknf]8 ug kg]5

2 cGtndasha+s sff]afsf] ljj0f sff]af DkGg ugffy blgs tntf ljj0f csf] sfolbgsf] dWofGg

M)) ah]Dd o a+ssf] lkf]l6ordf kf]6ndf cknf]8 ug kg]5

3 DalGwt klj]If0f ljefun] dfu u]sf] v08df pkf]Qm tYofIacute ljj0fsf] Hard Copy DalGwt

clws[tsf] lx5fk uL k7fpg kg]5

4 o a+sdf tYofIacute k7fpg] k|of]hgsf nflu Pshgf 5sect kbflwsfL tf]sL lghsf] gfd kmf]g gDa Od]n

7]ufgf o a+ssf] lkf]l6ordf kf]6ndf cBfjlws ugkg]5 tYofIacute ljj0f k7fp+bf tf]lsPsf] kbflwsfLsf]

gfd kmf]g g+= Od]n 7]ufgf d]t pNn]v ug kg]5

5 Ohfhtkqk|fKt +yfxn] o lgb]zg cgk k7fpg kg] tYofIacute tf]lsPsf] doleq gk7fPdf jf

afDaf unt tYofIacute k7fPdf a+s tyf ljQLo +yf DjGwL P]g )amp sf] bkmf )) jdf]lhd

sfjfxL xg]5

6 o a+sdf sfofGjogsf] r0fdf x]sf] klj]IfsLo rgf k|0ffnL (Supervisory Information System

-SIS) sf] oh cfOl8 k|fKt uls]sf ldquosrdquo jusf jfl0fHo a+s kjfwf ljsf a+s tyf oh

cfOl8 k|fKt ug] qmddf x]sf cGo ljQLo +yfxn] oh cfOl8 k|fKt u]kl5 ljBdfg Jojyfsf]

cnfjf fdfgfGt kdf f] k|0ffnLdf d]t tf]lsP adf]lhdsf l6gx tyf P8xs (ad hoc) tYof+sljj0fx lgwflt dofjlwleq o a+s dIf k7fpg kg]5

7 vf]hL arfpM

-_ o a+saf6 ocl3 hfL ulPsf] PsLs[t lgb]zg )amp^ cGtutsf] O=k|f= lgb]zg g+= (divide)amp^

tyf f] kZrft ldlt )ampamp ebf ut]Dd hfL ePsf o ljifo+u DjlGwt Dk0f

klkqx vf]h ulPsf] 5




cgrLndash

Ohfhtkqk|fKt +yfxn] j]afO6 dfkmt o a+sdf k7fpg kg] tYofIacutex DaGwL ljj0f

cgrLdivide

kmffd g+=

ljifo tYofIacutesf] k|s[lt k7fpg kg] cjlw

(= cGta+s sff]af ljj0f

blgs

sfofno doleq

(=) tntf dfHbft ljj0f

csf] lbgsf] ah]leq

(= eQmfgL k|0ffnL ]jf k|bfosxsf]

dfHbft ljj0f (Settlement Account

+rfng ug] a+sxsf] nflu dfq) (=ndash

(=ndash

P=6L=Pd d]zLg x]s]f yfg tyf

Zffvflxt a+lsEuml s]Gb|sf] ljj0f oyf dodf +rfng ePsf] lbg

(=^ Zffvf tyf cGo sfofnosf] ljj0f oyf dodf +rfng ePsf] lbg

^= +rfns tyf sfosfL k|dvsf] ljj0f oyf dodf lgoQm jf lgj[Q ePsf] lbg

= clgjfo dfHbft ljj0f laring fKtflxs Ps xKtf leq

(=s Zffvflxt a+lsEuml s]Gb|df x]sf u|fxsx

tyf ljBtLo sf8sf] ljj0f dfls

csf] dlxgfsf] ut] leq

(=v E-banking sff]jf DaGwL ljj0f dfls

(=^s lgIf]k vftf +Vof tyf ljBtLo

sf8xsf] zfvfut ljj0f dfls


(=^v shf lgIf]k DaGwL] zfvfut ljj0f dfls

(= k|dv ljQLo klrsxsf] ljj0f Dffls

(=

7nf C0fLx dx tyf sf]ifdf

cfwflt shf ux|sf]ifdf cfwflt

xlnot DaGwL ljj0f

qDffls

(=$ qdfls ljQLo ljj0f qdfls

(=(s sdrfLxsf] ljj0f cwjflifs

(=(v +yfks ]owgLxsf] ljj0f cwjflifs


cgrLndash

Ohfhtkqk|fKt +yfxn] Excel Sheet dfkmt o a+sdf k7fpg kg] tYofIacutex DaGwL ljj0f

cgrLdividekmffd g+= ljifo tYofIacutesf]

lsld

tYofIacute k7fpg] ljlw k7fpg kg]

cjlw

= ljb]zL ljlgdo cgudg

ljj0f

dfls kdf

dlxgf ljt]sf]

amp lbg leq

1 httpsreportingnrborgnp

df login ug] 2 Reports Upload Select ug]

3 Bulk Excel Upload Select ug]

4 Add Report Select ug]

5 Fiscal Year Select ug]

6 Reporting Month Select ug]

7 pkoQm Category Select ug]

8 Description df cfjZostfgf +lIfKt

ljj0f eg]

9 cfkmn] Upload ug rfx]sf] lkf]6sf] lsld

Select ug]

10 Choose File af6 cffkmn] Upload ug

rfx]sf] File Select ug]

11 Save ug]

Ps k6s Upload eO Submit ePsf] File kljtg ug k]df b]xfo adf]lhdsf k|s[of

cjnDag ug]

1 Reports Upload List Click ug]

2 DalGwt dlxgf Category ldNg] uL

View Column df x]sf] icon click ug]

3 Unlock Request Button Click ug]

4 Unlock Details Window vN5 odf

Resubmit Reason df sg Pp6f sf0f

rog ug]

5 Save ug]

6 To kl5 kgM z b]lvsf] k|s[of cjnDag

uL Upload ePsf] File Submit ug]

lbg leq

= = -v- If]qLo

tsf_ u jusf] nflu_

kFhLsf]if hf]lvd eflt

DklQ dfls

Capital Adequacy

Framework adf]lhdsf

kmdx

-s fli6laquootsf v

jusf] nflu_


DklQ dfls

= amp= If]qut shf ljj0f dfls

(= (= (= (=-s_

(=$ (=amp (= (=((=amp

(=

dfls tYofIacute ljj0f dfls

= jBflgs tntf ljj0f dfls

= tntf cgudg ljj0f qdfls

= Aofhb hf]lvd cgudg

ljj0f qdfls

(= (=^ (=^= (=)

(= amp= qdfls tYofIacute ljj0f qdfls

= = = =$ =

shf fk6 Jojyf

u|fxs cgf shf u

alsEuml DklQ

qdfls

= xndashljQLos0f shf

ljj0f qdfls

k|sfzg eP cgf Aofhb k|sflzt ePsf]

ljj0f

Aofhb

+zf]wg u]sf]

amp lbg leq

lgb]zg g+ sf] aFbf amp

cgf

cfkL DaGw ePsf

u|fxssf] shf ljj0f cwjflifs

(=

Ldf sff]af ljj0f

sff]afsf]

cfwfdf

(= z+sfkb sff]af ljj0f sff]afsf]

cfwfdf

Web Site df pknAq

9fFrf cgf

AMLCFT Reporting

Format (Off-site data

collection)

cw jflifs

Web Site df pknAq

9fFrf cgf

AMLCFT Reporting

Format (Bank Self

assessment

Questionaire)

jflifs

lgb]zgdf pNn]v ePb]lv afx]s o a+ssf] cGo ljefudividesfofnodf k7fpg kg] ljj0fx lgoldt kdf k7fpg kg]5


g]=f=a+s lgb]zg kmf=g+=(=

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

DklQ bfloTjsf] uf]Zjff lxfj -dfls_

)amp===== fn =========== dlxgfsf] ljj0f

-=======_

kFhL tyf bfloTj sd DklQ sd

= kFhL tyf hu]8f sf]ifx = gub dfHbft

= rQmf kFhL = jb]zL db|f -lSsf d]t_

== fwf0f ]o = ljb]zL db|f

== ggll8d]jn lk|km]G ]o == eftLo db|f

=== ll8d]jn lk|km]G ]o == cGo ljb]zL db|f

==$ sGel6jn lk|km]G ]o = a+s dfHbft

= sn Og P8efG = jb]zL db|f

= k|tfljt af]g ]o == g]kfn fi6laquo a+sdf

=$ fwf0f hu]8f sf]if == aeligsAElig jusf] Ohfhtkqk|fKt +yfdf

= ]o lk|ldod == aeligvAElig jusf] Ohfhtkqk|fKt +yfdf

=^ l~rt gfkmfdividegf]Sfg (Retained Earning) ==$ aeliguAElig jusf] Ohfhtkqk|fKt +yfdf

=amp cGo hu]8f tyf sf]ifx == cGo ljQLo +yfdf

=amp= ekL cfpg] hu]8f sf]if = ljb]zL db|f

=amp= DklQ kgdNofIacuteg sf]if == g]kfn fi6laquo a+sdf

=amp= kFhLut hu]8f sf]if == aeligsAElig jusf] Ohfhtkqk|fKt +yfdf

=amp=$ +yf ljsf sf]if == aeligvAElig jusf] Ohfhtkqk|fKt +yfdf

=amp= ljz]if hu]8f sf]if ==$ aeliguAElig jusf] Ohfhtkqk|fKt +yfdf

=amp=^ nfef+z dLs0f sf]if == cGo ljQLo +yfdf

=amp=amp cGo jtGq sf]if ==^ ljb]zL a+sdf

= kFhL lkmtf hu]8f sf]if ==^= eftdf

=( 6xL 36a9 sf]if ==^= cGo ljb]zL dnsdf

=) nufgL dfof]hg sf]if = dfu]sf avt k|fKt xg] sd

= cGo sf]if = jb]zL db|f

= fk6L == aeligsAElig jusf] Ohfhtkqk|fKt +yfdf

= g]kfn fi6laquo a+saf6 fk6L == aeligvAElig jusf] Ohfhtkqk|fKt +yfdf

== kgshf == aeliguAElig jusf] Ohfhtkqk|fKt +yfdf

== lkf]] shf ==$ cGo ljQLo +yfdf

== g]kfn fi6laquo a+saf6 k|fKt cGo fk6L = ljb]zL db|f

= cGta+s fk6L == g]kfn fi6laquo a+sdf

== jb]zL db|f == aeligsAElig jusf] Ohfhtkqk|fKt +yfdf

=== aeligsAElig jusf] Ohfhtkqk|fKt +yfaf6 == aeligvAElig jusf] Ohfhtkqk|fKt +yfdf

=== aeligvAElig jusf] Ohfhtkqk|fKt +yfaf6 ==$ aeliguAElig jusf] Ohfhtkqk|fKt +yfdf

=== aeliguAElig jusf] Ohfhtkqk|fKt +yfaf6 == cGo ljQLo +yfdf

== ljb]zL db|f ==^ ljb]zL a+sdf

=== aeligsAElig jusf] Ohfhtkqk|fKt +yfaf6 ==^= eftdf

= cGo fk6L ==^= cGo ljb]zL dnsdf

== jb]zL db|f $= C0fkq tyf cGo pks0fdf nufgL

=== aeligsAElig jusf] Ohfhtkqk|fKt +yfaf6 $= g]kfn sf

=== aeligvAElig jusf] Ohfhtkqk|fKt +yfaf6 $== 6]laquohL lan

=== aeliguAElig jusf] Ohfhtkqk|fKt +yfaf6 $== ljsf C0fkq

===$ cGo ljQLo +yf $== fli6laquoo art kq

== ljb]zL db|f $==$ ljz]if C0fkq

=== aeligsAElig jusf] Ohfhtkqk|fKt+yfaf6 $== le lkf]

=== ljb]zL a+s tyf ljQLo +yf $= g]=f=a+s

=== cGo ljQLo +yf $== C0fkq

=$ C0fkq tyf aG8 $== l8kf]lh6 cSg

= ojfjf]huf sf]if $= aelig3AElig jusf] Ohfhtkqk|fKt +yfsf] C0fkq

=^ ulaL lgjf0f sf]if $=$ sfL u ljQLo +yf

=amp u|fdL0f jfjnDag sf]if $= cGo u ljQLo +yf

= cGo sf]if $=^ u cfjfLo If]q (Non-Resident)

lgIf]k = ]o tyf cGo nufgL

= rNtL = ]odf nufgL


== jb]zL db|fdf == aeligsAElig jusf Ohfhtkqk|fKt +yfx

=== +yfut == aeligvAElig jusf Ohfhtkqk|fKt +yfx

==== aeligsAElig ju Ohfhtkqk|fKt +yfx == aeliguAElig jusf Ohfhtkqk|fKt +yfx

==== aeligvAElig ju Ohfhtkqk|fKt +yfx ==$ aelig3AElig jusf Ohfhtkqk|fKt +yfx

==== aeliguAElig ju Ohfhtkqk|fKt +yfx == art tyf C0f xsfL +yfx

====$ aelig3AElig ju Ohfhtkqk|fKt +yfx ==^ k]Gg sf]if tyf aLdf +yfx

==== art tyf C0f xsfL +yfx ==amp cGo ljQLo +yfx

====^ usfL +yfx == u ljQLo sfL +yfx

====amp sdrfL +rosf]if ==( lghL u ljQLo +yfx

==== gfuls nufgL sf]if ==) hUuf tyf cfjf ljsf sDkgLx

====( k]Gg sf]if tyf aLdf sDkgLx == u cfjfLo If]q

====) cGo ljQLo +yfx = cGta+s nufgL

==== g]kfnL ]gf == jb]zL db|fdf

==== g]kfn k|xL === aeligsAElig jusf Ohfhtkqk|fKt +yfx

==== zq k|xL an === aeligvAElig jusf Ohfhtkqk|fKt +yfx

====$ yfgLo sf === aeliguAElig jusf Ohfhtkqk|fKt +yfx

==== cGo sfL lgsfo ===$ aelig3AElig jusf Ohfhtkqk|fKt +yfx

====^ u ljQLo sfL +yfx == ljb]zL db|fdf

====amp u ljQLo lghL +yfx === aeligsAElig jusf Ohfhtkqk|fKt +yfx

==== cGo +yfx === aeligvAElig jusf Ohfhtkqk|fKt +yfx

====( ljb]zL a+sx === aeliguAElig jusf Ohfhtkqk|fKt +yfx

====) ljb]zL +yfx ===$ aelig3AElig jusf Ohfhtkqk|fKt +yfx

==== cGo cfjfLo If]q = d2tL lgIf]kdf u]sf] nufgL

==== ucfjfLo If]q =$ g -ljlgdo of]Uo_

=== JolQmut = cGo nufgL

==== cfjfLo == jb]zL db|fdf

==== ucfjfLo === aeligsAElig jusf Ohfhtkqk|fKt +yfx

== ljb]zL db|fdf === aeligvAElig jusf Ohfhtkqk|fKt +yfx

=== +yfut === aeliguAElig jusf Ohfhtkqk|fKt +yfx

==== aeligsAElig jusf Ohfhtkqk|fKt +yfx ===$ aelig3AElig jusf Ohfhtkqk|fKt +yfx

==== aeligvAElig jusf Ohfhtkqk|fKt +yfx === art tyf C0f xsfL +yfx

==== aeliguAElig jusf Ohfhtkqk|fKt +yfx ===^ k]Gg sf]if tyf aLdf +yfx

====$ cGo +yfx ===amp cGo ljQLo +yfx

==== ljb]zL a+sx === u ljQLo sfL +yfx

====^ ljb]zL +yfx ===( lghL u ljQLo +yfx

====amp cGo cfjfLo If]q ===) u cfjfLo If]q

==== ucfjfLo If]q == ljb]zL db|fdf

=== JolQmut === aeligsAElig jusf Ohfhtkqk|fKt +yfx

==== cfjfLo === aeligvAElig jusf Ohfhtkqk|fKt +yfx

==== ucfjfLo === aeliguAElig jusf Ohfhtkqk|fKt +yfx

= art ===$ aelig3AElig jusf Ohfhtkqk|fKt +yfx

== jb]zL db|fdf === art tyf C0f xsfL +yfx

=== +yfut ===^ k]Gg sf]if tyf aLdf +yfx

==== aeligsAElig ju Ohfhtkqk|fKt +yfx ===amp cGo ljQLo +yfx

==== aeligvAElig ju Ohfhtkqk|fKt +yfx === u ljQLo sfL +yfx

==== aeliguAElig ju Ohfhtkqk|fKt +yfx ===( lghL u ljQLo +yfx

====$ aelig3AElig ju Ohfhtkqk|fKt +yfx ===) u cfjfLo If]q

==== art tyf C0f xsfL +yfx =^ hUuf tyf cfjf ljsf

====^ usfL +yfx =^= hUuf vlb tyf ljsf

====amp sdrfL +rosf]if =^= cfjf lgdf0f

==== gfuls nufgL sf]if ^= shf tyf fk6

====( k]Gg sf]if tyf aLdf sDkgLx ^= +yfut

====) cGo ljQLo +yfx ^== jb]zL db|fdf

==== g]kfnL ]gf ^=== aeligsAElig jusf Ohfhtkqk|fKt +yfx

==== g]kfn k|xL ^=== aeligvAElig jusf Ohfhtkqk|fKt +yfx

==== zq k|xL an ^=== aeliguAElig jusf Ohfhtkqk|fKt +yfx

====$ yfgLo sf ^===$ aelig3AElig jusf Ohfhtkqk|fKt +yfx

==== cGo sfL lgsfo ^=== art tyf C0f xsfL

====^ u ljQLo sfL +yfx ^===^ k]Gg sf]if tyf aLdf sDkgLx


====amp u ljQLo lghL +yfx ^===amp cGo ljQLo +yfx

==== cGo +yfx ^=== s]Gb|Lo sf

====( ljb]zL a+sx ^===( yfgLo sf

====) ljb]zL +yfx ^===) u ljQLo sfL +yfgx

==== cGo cfjfLo If]q ^=== lghL uljQLo +yf

==== ucfjfLo If]q ^== ljb]zL db|fdf

=== JolQmut ^=== aeligsAElig jusf Ohfhtkqk|fKt +yfx

==== cfjfLo ^=== aeligvAElig jusf Ohfhtkqk|fKt +yfx

==== ucfjfLo ^=== aeliguAElig jusf Ohfhtkqk|fKt +yfx

== ljb]zL db|fdf ^===$ cGo ljQLo +yfx

=== +yfut ^=== uljQLo sfL +yfx

==== aeligsAElig jusf Ohfhtkqk|fKt +yfx ^=== lghL uljQLo +yfx

==== aeligvAElig jusf Ohfhtkqk|fKt +yfx ^= JolQmut

==== aeliguAElig jusf Ohfhtkqk|fKt +yfx ^== jb]zL db|f

====$ cGo +yfx ^== ljb]zL db|f

==== ljb]zL a+sx ^= u cfjfLo If]q

====^ ljb]zL +yfx ^== jb]zL db|f

====amp cGo cfjfLo If]q ^== ljb]zL db|f

==== ucfjfLo If]q ^=$ ojf jf]huf sf]if

=== JolQmut amp= lan vlb

==== cfjfLo amp= jb]zL lan vlb

==== ucfjfLo amp== +yfut

= d2tL amp== JolQmut

== jb]zL db|fdf amp= ljb]zL lan vlb

=== +yfut amp== eftdf eQmfgL xg]

==== aeligsAElig ju Ohfhtkqk|fKt +yfx amp== +yfut

==== aeligvAElig ju Ohfhtkqk|fKt +yfx amp== JolQmut

==== aeliguAElig ju Ohfhtkqk|fKt +yfx amp== cGo dnsdf eQmfgL xg]

====$ aelig3AElig ju Ohfhtkqk|fKt +yfx amp== +yfut

==== art tyf C0f xsfL +yfx amp== JolQmut

====^ usfL +yfx amp= cfoft lan vlb

====amp sdrfL +rosf]if ]= sn]Sgdf lnOPsf lanxdf fk6

==== gfuls nufgL sf]if = jb]zL lansf] lwtf]df

====( k]Gg sf]if tyf aLdf sDkgLx = ljb]zL lansf] lwtf]df

====) cGo ljQLo +yfx (= ly DklQ

==== g]kfnL ]gf (= hUuf

==== g]kfn k|xL (= ejg

==== zq k|xL an (= kmlgrdividelkmSr

====$ yfgLo sf (=$ jfL fwg

==== cGo sfL lgsfo (= sDKo6 tyf d]zLgL

====^ u ljQLo sfL +yfx (=^ kFhLut lgdf0f vr

====amp u ljQLo lghL +yfx (=amp lnh xf]N8 DklQ

==== cGo +yfx (= 6j]o

====( ljb]zL a+sx (=( cGo

====) ljb]zL +yfx )= cGo DklQ

==== cGo cfjfLo If]q )= cn ug afFsL Aofh

==== ucfjfLo If]q )== nufgLdf

=== JolQmut )=== sfL C0fkqdf

==== cfjfLo )=== cGo nufgLdf

==== ucfjfLo )==== jb]zL db|fdf

== ljb]zL db|fdf )==== ljb]zL db|fdf

=== +yfut )== shf fk6df

==== aeligsAElig jusf Ohfhtkqk|fKt +yfx )=== +yfut

==== aeligvAElig jusf Ohfhtkqk|fKt +yfx )==== jb]zL db|fdf

==== aeliguAElig jusf Ohfhtkqk|fKt +yfx )===== aelig3AElig jusf Ohfhtkqk|fKt +yfx

====$ cGo +yfx )===== cGo jusf Ohfhtkqk|fKt +yfx

==== ljb]zL a+sx )===== art tyf C0f xsfL

====^ ljb]zL +yfx )=====^ k]Gg sf]if tyf aLdf sDkgLx

====amp cGo cfjfLo If]q )=====amp cGo ljQLo +yfx


==== ucfjfLo If]q )=====) u ljQLo sfL +yfgx

=== JolQmut )===== lghL uljQLo +yf

==== cfjfLo )==== ljb]zL db|fdf

==== ucfjfLo )===== Ohfhtkqk|fKt +yfx

=$ dfu]sf] avt lbgkg] sd )===== cGo ljQLo +yfx

=$= jb]zL db|fdf )===== lghL uljQLo +yfgx

=$== +yfut )=== JolQmut

=$=== aeligsAElig ju Ohfhtkqk|fKt +yfx )==== jb]zL db|f

=$=== aeligvAElig ju Ohfhtkqk|fKt +yfx )==== ljb]zL db|f

=$=== aeliguAElig ju Ohfhtkqk|fKt +yfx )=== u cfjfLo If]q

=$===$ aelig3AElig ju Ohfhtkqk|fKt +yfx )==== jb]zL db|f

=$=== art tyf C0f xsfL +yfx )==== ljb]zL db|f

=$===^ usfL +yfx )===$ ojf jf]huf sf]if

=$===amp sdrfL +rosf]if )==$ cGo

=$=== gfuls nufgL sf]if )= dnGb dfHbft

=$===( k]Gg sf]if tyf aLdf sDkgLx )= sdrfL fk6Ldividek]ZsL

=$===) cGo ljQLo +yfx )=$ 08laquoL 8]6

=$=== g]kfnL ]gf )= clu|d eQmfgL

=$=== g]kfn k|xL )=^ lSnolordf r]s

=$=== zq k|xL an )=^= jb]zL db|f

=$===$ yfgLo sf )=^= ljb]zL db|f

=$=== cGo sfL lgsfo )=amp dfuy gub (Cash in Transit)

=$===^ u ljQLo sfL +yfx )= lagf rgf eQmfgL lbOPsf 8laquof6

=$===amp u ljQLo lghL +yfx )=( clu|d s eQmfgL

=$=== cGo +yfx )=) Voflt

=$===( ljb]zL a+sx )= cGo

=$===) ljb]zL +yfx = ckn]vg xg afFsL vr

=$=== cGo cfjfLo If]q = kj ~rfng vr

=$=== ucfjfLo If]q = dh vr

=$== JolQmut = cGo

=$=== cfjfLo = u a+lsEuml DklQ

=$=== ucfjfLo = lxfj ldnfg

=$= ljb]zL db|fdf = s]Gb|Lo sfofno

=$== +yfut = zfvf sfofno

=$=== aeligsAElig jusf Ohfhtkqk|fKt +yfx = lgj[lQe0f

=$=== aeligvAElig jusf Ohfhtkqk|fKt +yfx =$ sfL sff]af

=$=== aeliguAElig jusf Ohfhtkqk|fKt +yfx = C0fsf]if

=$===$ cGo +yfx $= sG6laquof lxfj

=$=== ljb]zL a+sx $= sn]Sgdf lnOPsf lanx

=$===^ ljb]zL +yfx $== jb]zL db|f

=$===amp cGo cfjfLo If]q $=== cfjfLo

=$=== ucfjfLo If]q $=== u cfjfLo

=$== JolQmut $== ljb]zL db|f

=$=== cfjfLo $=== cfjfLo

=$=== ucfjfLo $=== u cfjfLo

== l6lkms]6 ckm l8kf]lh6 = gfkmfdividegf]Sfg lxfj

== +yfut = ut dlxgfDds]f

=== cfjfLo = o dlxgfsf]

=== ucfjfLo

== JolQmut

=== cfjfLo

=== ucfjfLo

=^ dflhg lxfa

=^= jb]zL db|f

=^== cfjfLo

=^== ucfjfLo

=^= ljb]zL db|f

=^== cfjfLo

=^== ucfjfLo


=amp vhfGrLsf] hdfgt

= eStfgL Dofb gf3]sf] d2tL lgIf]k

=( cGo

$= eQmfgL lbgkg] lanx

$= jb]zL db|f

$== 8laquof6

$=== cfjfLo If]q

$=== u cfjLo If]q

$== eQmfgL cfb]z (Pay order)

$=== cfjfLo If]q

$=== u cfjLo If]q

$= ljb]zL db|f

$== 8laquof6

$=== cfjfLo If]q

$=== u cfjLo If]q

$== eQmfgL cfb]z

$=== cfjfLo If]q

$=== u cfjLo If]q

= cGo bfloTj tyf Jojyfx

= 08laquoL q]ml86

= k]Gg tyf pkbfg sf]if

= sdrfL +rosf]if

=$ sdrfL sNof0fsf]if

= sdrfL tflndsf]if

=^ sdrfL af]g Jojyf

=amp k|tfljt tyf eQmfgL lbg afFsL nfef+z

= cfos Jojyf

=( shf gf]SfgL Jojyf

=(= fdfGo shf gf]SfgL Jojyf

=(= ljz]if shf gf]SfgL Jojyf

=(== kg+rgfdividekgtflnlss0f shf

=(== sdn shf

=(== z+sfkb shf

=(==$ vfa shf

=(== Psn u|fxs Ldf gf3]sf] shf

=(==^ JolQmut hdfgLdividet]|f]kIfsf] lwtf]df k|jfx

ePsf] shf -yk ) k|ltzt_

=(= cltlQm shf gf]SfgL Jojyf

=) nufgL DaGwL gf]SfgL Jojyf

= u a+lsEuml DklQ gf]SfgL JojYff

= cGo DklQ gf]SfgL Jojyf

= Aofh dNtaL lxfj

== ut cjlwDdsf]

== o cjlwdf yk

== o cjlwdf cnL ePsf]

=$ lgIf]kdf lbgkg] Aofh

=$= art

=$== d2tL

=$= cGo

= lgIf]k Aofhs

=^ x|f ssectL sf]if

=amp kfsL gs]sf] cfDbfgL

= cGo

^= lxfj ldnfg

^= s]Gb|Lo sfofno

^= If]qLodividezfvf sfofno

^= lgj[lQ e0f

^=$ sfL sff]af

^= C0fsf]if


amp= sG6laquof lxfj

amp= sn]Sgdf lnOPsf lanx

amp== jb]zL db|f

amp=== cfjfLo

amp=== u cfjfLo

amp== ljb]zL db|f

amp=== cfjfLo

amp=== u cfjfLo

= gfkmf gf]Sfg lxfj

= ut dlxgfDdsf]

= o dlxgfsf]

hDdf hDdf

gf]6M dfly tf]lsPsf] sg zLifs cGtut sd gx]sf] eP tfklg f] zLifs sfod fvL o a+sn] tf]s]sf] 9fFrfdf sg kljtg ug kfOg] 5g o

kmffdsf pkzLifsxdf ePsf sff]afx lglbi6 yfgdf clgjfo kdf b]vfO Tosf] hf]8 k|To]s pkndashzLifs xFb dn zLifsDd ug kg]5

jfnft aflxsf sff]af -Defljt bfloTjx_ M

= sn]Sgdf x]sf lanxM

s= jb]zL db|f

v= ljb]zL db|f

= kmjf8 PSr]~h sG6laquofS6sf] afFsL bfloTjxiquest

= k|lttkqx -dflhg g36fO kf sd_M

s= ^ dlxgfeGbf sd cjlwsf]

v= ^ dlxgfeGbf a9L cjlwsf]

$= cGtfli6laquoo gt]0fLs[t (Rated) ljb]zL Ohfhtkqk|fKt +yfsf] sfp06 Uof]06Ldf hfL u]sf] Uof]06L

= Dofb gfl3gs]sf] Uof]06L aG8M

s= la8 aG8

v= kkmd]G aG8

^= k|Tofelt DaGwL k|ltj4tf (Underwriting commitment)

amp= kgM vlb ug] ztdf laqmL u]sf] shf

= clu|d eQmfgL Uof]06L (Advance Payment Guarantee)

(= ljQLo tyf cGo hdfgt (Financial and other Guarantee)

)= ckljTo shf k|lta4tf (Irrevocable Loan Commitment)

= cfos jfkt Defljt bfloTj (Contingent Liabilities on Income Tax)

= Acceptance Endorsement lxt cGo a k|sfsf Defljt bfloTjx

= kgM l8sfpG6 ulPsf lanxiquest

$= rQmf jf eQmfg xg afFsL ]o nufgL

= eQmfgLsf] nflu bfjL k]sf] hdfgt

^= +yfpk bfjL k]sf] t +yfn] bfloTj jLsf gu]sf] Defljt bfloTjx

--------------------------------------------------- cGo hu]8f tyf sf]ifx cGtut nufgLdf x]sf] sdnfO d]t vnfpg (Disclose) kg]5

Ohfhtkqk|fKt +yfxsf] gfd vnfpg kg]5 osf] nflu 5sect kmffd k|of]u ug lsg]5

ljj0f tof ug]sf] ljj0f k]z ug] clws[tsf]

gfd M gfd M

bhf M bhf M

btvt M btvt M

ldlt M ldlt M



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

gfkmf gf]Sfg lxfj

) ====== b]lv ) ========= Dd -dfls_

-=bz nfvdf_

vr o dlxgf

Ddsf] iquest=

ut dlxgf

Ddsf] iquest=

cfDbfgL o dlxgf

Ddsf] iquest=

ut dlxgf

Ddsf] iquest=

= Aofh vr

= lgIf]k bfloTjdf

== artdf

== d2tLdf

=== dlxgfDdsf] d2tLdf

=== b]lv ^ dlxgDdsf] d2tLdf

=== ^ dlxgfb]lv jifDdsf] d2tLdf

===$ jifeGbf dflysf] d2tLdf

== dfu]sf] avt ltgkg] lgIf]kdf

==$ l6lkms]6 ckm l8kf]lh6df

= cGt a+s ljQLo +yf fk6L

== g]kfn fi6laquo a+s

== cGt a+s ljQLo +yf

== cGo fk6L

sldg vr

= sdrfL vr

= tna eQf

= cGo vr

$= ~rfng vr

$= 3ef8f

$= x|fssectL

$= dnGb

$=$ OFwg

$= cGo ~rfng vr

= 6xL 36a9 gf]SfgL

= ljlgdobdf ePsf] kmsaf6

= ljb]zL db|f sff]afaf6 -asectf afx]s_

^= u ~rfng vr

amp= hf]lvd DaGwL Jojyf

amp= shf gf]SfgL Jojyf

amp== fdfGo shf gf]SfgL Jojyf

amp== ljz]if shf gf]SfgL Jojyf

amp=== kg+rgfdividekgtflnlss0f shf

gf]SfgL Jojyf

amp=== sdn shf gf]SfgL Jojyf

amp=== z+sfkb shf gf]SfgL Jojyf

amp===$ vfa shf gf]SfgL Jojyf

amp=== Psn u|fxs Ldf gf3]sf] shfsf]

gf]SfgL Jojyf

amp===^ JolQmtu hdfgLdividet]|f]kIfsf]

lwtf]df k|jfx ePsf] shfsf] yk

gf]SfgL Jojyf

amp== cltlQm shf gf]SfgL Jojyf

amp= u a+lsEuml DklQ gf]SfgL Jojyf

amp= nufgLdf Defljt gf]SfgL Jojyf

amp=$ nufgL dfof]hg sf]if

amp= cGo DklQsf] gf]SfgL Jojyf

= cnL xg gSg] shfsf] ckn]vg

(= cfdfGo sff]afxaf6 ePsf]

= Aofh cfDbfgL

= shf fk6df

= nufgLdf

== g]kfn sfsf] If0fkq

== ljb]zL C0fkq

== g]kfn fi6laquo a+ssf] C0fkq

==$ l8a]~r tyf aG8

= Ph]GL dfHbftdf

=$ dfu tyf cNk rgfdf k|fKt

xg] dfHbftdf

= cGodf

= sldg tyf l8isfp06

= lan vlb tyf l8isfp06

= sldzg

= cGo

= 6xL 36a9 cfDbfgL


= ljb]zL db|f sff]afaf6 -asectf

afx]s_

$= cGo ~rfng cfDbfgL

= u ~rfng cfDbfgL

^= hf]lvd DaGwL Jojyfaf6

lkmtf -cfDbfgL_

^= fdfGo shf gf]SfgL Jojyf

^= ljz]if shf gf]SfgL Jojyf

^== kg+rgfdividekgtflnlss0f

shf gf]SfgL Jojyf

^== sdn shf gf]SfgL Jojyf

^== z+sfkb shf gf]SfgL

Jojyf

^==$ vfa shf gf]SfgL Jojyf

^== Psn u|fxs Ldf gf3]sf]

shfsf] gf]SfgL Jojyf

^==^ JolQmtu hdfgLdividet]|f]kIfsf]

lwtf]df k|jfx ePsf] shfsf]

yk gf]SfgL Jojyf

^= cltlQm shf gf]SfgL

Jojyf

^=$ u a+lsEuml DklQ gf]SfgL

Jojyf

^= nufgLdf Defljt gf]SfgL

Jojyf

^=^ nufgL dfof]hg sf]if lkmtf

^=amp cGo DklQsf] gf]SfgL

Jojyf

amp= ckn]vg ePsf] shfsf] cnL

= cfdfGo sff]afxaf6

ePsf] cfDbfgL

(= vb gf]Sfg


vr

)= sdrfL af]g Jojyf

= cfos Jojyf

= vb gfkmf

hDdf hDdf

ljj0f tof ug] ljj0f k]z ug] clws[t

btvt M btvt M

gfd M gfd M

bhf M bhf M

ldlt M ldlt M

gf]6 M _ dfls kdf x|f ssectL vr cGo vr DalGwt vr zLifs cGtut dfj]z xg kg]5

_ x]s qodf cGtsf] gfkmf gf]Sfg lxfj tof ubf clgjfo kn] shf gf]SfgL Jojyf nufot cGo gf]SfgL Jojyfdf ePsf]

yk jf 36 sd oyfy lrq0f xg] uL n]vfIacuteg ug kg]5

_ sdrfL af]g cfossf] nflu pkoQm cgdfg uL a+s Jojyfkgn] DalGwt cjlwxdf Jojyf ug] tyf n]vfIacuteg ug kg]5


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

If]qut -k|of]hg_ cgfsf] shf tyf fk6sf] ljj0f -dfls_

) ======== fn =============== dlxgfsf] ljj0f

-= bz nfvdf_

qm+=

ut dfGtDdsf]

afFsL

o dlxgfdf

ljtlt

o dlxgfdf

cnL

dfGtDddf

p7fpg afFsL efvf gf3]sf]

+Vof fFjf +Vof fFjf +Vof fFjf +Vof fFjf Aofh +Vof fFjf Aofh

pBf]udivideIf]qx

s[lif jg DaGwL

= cGgafnL

= tsfL afnL

= lrofdivideskmL

=$ lt

= gkf6

=^ cGo gub] afnL


= zLt e08f0f



= k+IfL kfng

= dfxL kfng


=$ lrfO

= ag

df5fkfng DaGwL

vfgL DaGwL


= sf]Onf

= rg9Eumlf

=$ DofUg]fO6

= vL


=amp vfgL DaGwL cGo




$== lrgL

$== lt k|zf]wg


$==$ cGo


$== dlbfhGo

$== dlbflxt



= xtsnf



=$ 5kfO tyf k|sfzg

= cfifwL



= asf] 6fo

=( 5fnf

=) Knfli6s

= ld]06





=^ ljljw pTkfbg

^ lgdf0f




amp= ljBt Uof kfgL

amp= phf

amp== hnljBt

amp== gjLs0fLo phf

amp= cGo ljBt ]jf


amp=$ kfgL

wftsf pTkfbgx d]lgL tyf On]S6laquof]lgs cfhf

tyf h8fg


= d]lzg cfhf

== s[lif hGo




= ljBtLo pks0f


= +rf pks0f



= h]g]]6x

=( 3sect (Turbines)

( oftfoft e08f +rf







(=amp cGo a ]jf





)=$ cGo vb|f Jofkf

)= cfoft Jofkf

)=^ lgoft Jofkf








=amp cGo ljQLo +yf


= u ljQLo sfL +yfg


= cGo nufgL +yfx


ko6g ]jf

= 6]laquolsEuml 6laquofen Ph]GL kjtff]x0f lf]6 fl6Euml

SoflDkEuml cflb



cGo ]jfx

= lj1fkg ]jf

= Automotive ]jf

= cGo a ]jf sDkgLx


= lzIff ]jf

$ pkef]Uo shf

$= g rfFbL

$= d2tL lb

$= If0f kq

$=$ q]ml86 sf8


yfgLo sf

^ cGo

hDdf

g]=f=a+s lgb]zg kmf=g+=(= -s_

============================================== a+sdivideljQLo +yf

k|of]hg cgfsf] Productwise shf fk6sf] ljj0f

)====divide==========dlxgf -dfls_

-sd =nfvdf_

qm= += shfsf] k|sf ut dlxgfsf] o dlxgfsf]

km08]8 ggkm08]8 sn km08]8 ggkm08]8 sn

= cfjlws shf

-s_ cfBf]lus +yf

-v_ Jofkfls +yf

-u_ ]jf Jojfo +yf

-3_ cGo

= cf]e8laquof6

-s_ cfBf]lus +yf

-v_ Jofkfls +yf

-u_ ]jf Jojfo +yf

-3_ cGo

= 6laquoi6 llK6 shfdividecfoft shf

-s_ cfBf]lus +yf

-v_ Jofkfls +yf

-u_ ]jf Jojfo +yf

-3_ cGo

$= l8df08 tyf cGo rfn kFhL shf

-s_ cfBf]lus +yf

-v_ Jofkfls +yf

-u_ ]jf Jojfo +yf

-3_ cGo

= JolQmut cfjfLo 3 shf -= sf]8 )

nfvDdsf]_

^= lon 6]6 shf fk6

-c_ cfjfLo 3 shf -= sf]8 )

nfvDdsf] JolQmut cfjfLo 3 shf afx]s_


-cf_ Jofjflos ejg tyf cfjfLo ckf6d]06

lgdf0f shf

-O_ lgdf0f DkGg eO cfo cfhg ug yfn]sf]

Jofkfls sDKn]S shf

-O_ cGo lon 6]6 shf -hUufhdLg vlb tyf

Knl6+u shf d]t_

= hUufhdLg vlb tyf Knl6Euml shf

= sg k|of]hg gvnfO hUuf hldg lwtf]

fvL k|jfx ePsf =) nfv jf f] eGbf j9L

sdsf Personal Loan Mortgage Loan Flexi Loan

k|s[ltsf shf

= cGo

amp= Dfflhg k|s[ltsf] shf

-s_ sf]8eGbf j9L sdsf] shf

-v_ =) nfvb]lv = sf]8Ddsf shf

-u_ = nfvb]lv =) nfvDdsf] shf

-3_ = nfveGbf sd sdsf] shf

= xfokr]h shf

-s_ Jofkfls k|of]hg

-v_ JolQmut k|of]hg

(= ljkGg ju shf

)= laN vlb

= cGo k|f]8S6x

-s_ qm]l86 sf8

-v_ zlIfs shf

-u_ fgf tyf demfnf pBdL shf

-3_ =======================================

-ordf_ =======================================

sn

k|li6s0f Mndash

= cfjlws shf M

o cGtut kg] cfjlws shf (Term Loan) eGgfn] kFhLut k|s[ltsf] vrsf] nflu Ps jifeGbf j9L

cjlwsf] nflu k|jfx ePsf] shfnfO Demg kb5 Ps jifeGbf sd cjlwsf] cfjlws shf ePdf l8df08

tyf cGo rfn kFhL shf zLifsdf hgfpg kg]5 TouL lstfjGbLdf jf Psdi6 cn ug] uL k|jflxt

sg klg cjlwsf] cfjfLo 3 shf lon 6]6 shf xfokr]h shf nufotsf cGo zLifsdf kg] uL

k|jflxt cfjlws shf o cGtut ghgfO DalGwt zLifsdf g hgfpg kg]5

= cf]e8laquof6 shf M

cf]e8laquof6 ljwf pknAw ufpg kfpg] a+s tyf ljQLo +yfxn] cfgf JolQmut jf +yfut

u|fxsxnfO cf]e8laquof6 Ldf k|bfg uL jf rNtL lgIf]k vftfdf cf]e8laquog ljwf pknAw ufO shf k|jfx

uL jSoftf x]sf] sd o zLifsdf hgfpg kg]5

= 6laquoi6 llK6 shfdividecfoft shf M

k|lttkq dfkmt fdfg cfoft ug] k|of]hgsf] nflu pknAw ufOPsf] cfoft shfnfO 6laquoi6 llK6 shfsf]

kdf hgfpg kg]5 eg] o zLifs cGtut cfoftsf] nflu k|jfx ulPsf] cGo shfx ePdf Totf cGo

cfoft shfxnfO d]t dfj]z uL o zLifs cGtut hgfpg kg]5 t jb]zL k|lttkqdf o

k|sfsf] shf k|bfg ug kfOg] 5g

$= l8df08 tyf cGo rfn kFhL shf M

l8df08 tyf cGo rfn kFhL shf cGtut Hypothecation Working Capital Short Term Loan Demand

Loan Time Loan Cash Credit nufotsf cGo rfn kFhL k|s[ltsf a shfx dfj]z xg] 5g

= lon 6]6 shf fk6 M

lon 6]6sf] nflu k|jfx ulPsf] shf fk6 eGgfn] lgDgfgfsf] shf fk6nfO Demg kb5


-c_ sf]8 ) nfveGbf dflysf cfjfLo 3 shf -Residential Real Estate_

-cf_ Jofjflos ejg tyf cfjfLo ckf6d]06 lgdf0f shf -lon 6]6 sDkgLnfO k|jfx ulPsf]

axcfjfLo ckf6d]06 shf JolQmut cfjf sf]nf]gL shf_

-O_ lgdf0f DkGg eO cfo cfhg ug yfn]sf] Jofkfls sDKn]S shf

-O_ cGo lon 6]6 shf -hUufhdLg vlb tyf Knl6+u shf d]t_


= sg k|of]hg gvnfO hUuf hldg lwtf] fvL k|jfx ePsf =) nfv jf f] eGbf j9L sdsf

Personal Loan Mortgage Loan Flexi Loan k|s[ltsf shf

= cGo

t lgDglnlvt shfnfO lon 6]6 shf dflgg] 5g

-s_ hUuf ljsf tyf ejg lgdf 0fdf +nUg gx]sf JofkflsdividecfBf]lus kmddividesDkgLn] cfgf]

lgoldt JofkflsdividecfBf]lus shfsf] nflu cGo If0fsf cltlQm 3 hUuf lwtf] fv]sf

shfx

-v_ = sf]8 ) nfvDdsf JolQmut cfjfLo 3 shf

cfjfLo 3 shf eGgfn] a+sdivideljQLo +yfn] u|fxssf] cfo|f]t x]L f] |f]tn] kofKt wfGg]

lstf sfod uL 3 lgdf0f jf vlbsf] nflu k|jfx u]sf] cfjfLo 3 shf -Residential

Real Estate_ sf] jSoftf sdnfO Demg kb5

^= JolQmut cfjfLo 3 shf fk6 M

= sf]8 ) nfvDdsf JolQmut cfjfLo 3 shf eGgfn] a+sdivideljQLo +yfn] u|fxssf] cfo|f]t x]L

f] |f]tn] kofKt wfGg] lstf sfod uL pQm u|fxsn] cfkm k|of]u ug] jf ef8fdf nufpg] uL 3 lgdf0f

3divideckf6d]G6 vlbsf] nflu k|jfx u]sf] cfjfLo 3 shfdivideHome Loan) sf] jSoftf sdnfO Demg

kb5

amp= dflhg k|s[ltsf] shf fk6 M

sg klg JolQm jf +yfnfO shf fk6 k|jfx ubf sg rLs[t sDkgLsf] ]o jf l8j]~r If0fsf]

kdf lwtf] lnO k|jfx ePsf shfnfO dflhg k|s[ltsf] shf fk6sf] kdf lnOg] 5 t cGo k|of]hgsf

nflu k|jflxt shfdf yk jf cltlQm If0fjk rLs[t sDkgLsf] ]o jf l8j]~r lwtf] fv]sf]

cjyfdf Totf] shfnfO dflhg k|s[ltsf] shf dflgg] 5g

= xfokr]h shf M

o cGtut Jofkfls lxfjn] ef8fdf ~rfng ug] uL jf k|of]u ug] ufpg] uL sg jfL fwg jf

fdfg vlb ug k|jfx ulPsf] shfnfO xfokr]h shf cGtutsf] Jofkfls k|of]hgdf hgfpg kg]5 eg]

clGtd k|of]ustf (End User) cfkmn] k|of]u ug] uL jfL fwg jf fdfg vlb ug ljQLo ljwf

pknAw ufO jSoftf x]sf] sd JolQmut xfokr]h shf cGtut hgfpg kg]5 xfo kr]h k|s[ltsf

t cGo k|f]8S6 -htM Auto Loan Vehicle Loan cflb_ cGtut k|jfx ePsf shf d]t o zLifsdf

dfj]z ug kg]5

(= ljkGg ju shf M

g]kfn fi6laquo a+ssf] lgb]zgsf] cwLgdf xL k|jfx ug kg] lgb]lzt ljkGg ju shfsf] jSoftf sd o

zLifsdf hgfpg kb5

)= laN vlb M

a+s ljQLo +yfn] vlb uL lnPsf] r]s 8laquof6 lgoft lansf] jSoftf sd o zLifsdf hgfpg kb5


= cGo k|f]8S6x M

a+s tyf ljQLo +yfn] k|of]udf NofPsf dfly pNn]v ePb]lv afx]ssf cGo k|f]8S6x ePdf o zLifs

cGtut pNn]v ub hfg kg]5 oL pkoQm b]lv o zLifsDdsf] Dk0f sdsf] sn of]u

a+sdivideljQLo +yfsf] f] ldltsf] sn shf fk6 sdFu d]n vfg kg]5

= cfBf]lus +yf M

sg klg jt pTkfbg ug] cyft sRrf kbfy jf cwtofL fdfgsf] k|of]ujf6 lglZrt dfgjdivided]lzgLsf]

k|of]u uL dNo clej[l4 ufO tofL jt pTkfbg ug] vfnsf +yfnfO uPsf] shf fk6nfO o

pkzLifsdf hgfpg k5 htf] Mndash l6n pBf]u ld]06 pBf]u ljhnL pTkfbg h6 pBf]u jfo pBf]u

sfk]6 pBf]u ufd]06 pBf]u cflb

= Jofkfls +yf M

sg yk k|f]]lFu guL tofL fdfg vlbdividelaqmL ug] Jofjflos +yfnfO uPsf shfxsf] aSoftf sd

o pkzLifs cGtut hgfpg kg]5 htMndash fli6laquoo Jofkf lgud fN6 6laquo]l8Euml ln= hgn 6laquo]l8Euml cflb

$= ]jf Jojfo +yf M

sg klg jt pTkfbg ug] jf vlb laqmL ug] geO u|fxsnfO ]jf k|bfg ug] clek|fon] yflkt +yfnfO

uPsf] shf fk6nfO o pkzLifs cGtut hgfpg kg]5 otf +yf gfkmfdvL jf kf]ksfL +yf ba

xg Sg]5g htM b+rf sndividesn]h glEuml xf]d xlk6n xf]6n cflb

= n3 pBdUacute 3]n pBf]uUacute fgf pBf]uUacute tyf demfnf pBf]uUacute eGgfn] cfBf]lus Jojfo P]g )amp^ n]

kleflift u]sf] n3 pBdUacute 3]n pBf]uUacute fgf pBf]uUacute tyf demfnf pBf]uUacute Demg kb5

g]=f=a+s lgb]zg kmf=g+=(=$

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

If0f cgfsf] shf tyf fk6sf] ljj0f -dfls_

) ========== fn ================ dlxgfsf] ljj0f

-= nfvdf_

If0f ut dfGtsf]

afFsL

o dlxgfdf

ljtlt

o dlxgfdf

cnL

dfGtDddf



g rfFbL

sfL If0f kqx

u sfL If0f kqx

$ d2tL lb

$= cfg +yfsf]

$= cGo Ohfhtkqk|fKt +yfsf]

DklQsf] If0f

= ly DklQ

511 3hUuf

512 d]lzgL tyf pks0fx

513 kmlgr tyf lkmSr

514 jfL fwgx

515 cGo ly DklQx

= rfn DklQ

== s[lif kbfjf

5221 wfg rfdn

5222 g kf6

5223 cGo s[lif kbfjf

== cGou s[lif kbfjf

5221 sRrf kbfy

5222 cw tofL atx

5223 tofL atx

5224 gg lrgL poundo t]n


5225 sk8f

5226 cGo jtx

^ lanxsf] If0fdf

^= jb]zL lan

^= ljb]zL lan

621 cfoft lan k|ltt kq

622 lgoft lan

623 lgoft lansf] lwtf]df

624 cGo ljb]zL lan

amp hdfgtdf k|jflxt

amp= sfL hdfgL

amp= +yfut hdfgL

amp= JolQmut hdfgL

amp=$ fdlxs hdfgL

amp= cGtfli6laquoo gt]0fLs[t ljb]zL

a+ssf] hdfgtdf

amp=^ cGo hdfgtdf

qm]l86 divide8]lj6 sf8

( cGo

hDdf

ljj0f tof ug] M ljj0f k]z ug] clws[t

btvt M btvt M

gfd M gfd M

bhf M bhf M

ldlt M ldlt M


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

ljkGg ju shf ljj0f -qdfls_

) ========== fn ================ dlxgfsf] ljj0f

-= nfvdf_

l=g+= shf zLifs

ut qodfsf]

afFsL

o qodfdf

ljtlt

o qodfdf

cnL

o qodfDddf p7fpg

afFsL efvf gf3]sf]


= sn shf fk6 -laN vlb

tyf l8sfp06 d]t_

=

ljkGg ju shf

-s_ k|ToIf nufgL

s[lif

3]n pBf]u

]jf

$= cGo

-v_ ck|ToIf nufgL

-c_ +yfut nufgL yf]s

shf_

=

=

-cf_ ]o nufgL

= ojf jf]huf shf

hDdf

^ dlxgf cl3sf] sn afFsL

shf


shfFusf] cgkft

gf]6M ck|ToIf nufgL cGtut +yfut nufgL -Wholesale Lending_ ]o nufgLsf] sd 5sectf5sect pNn]v ug kb5

ljj0f tof ug] ljj0f k]z ug] clws[t M


btvt M btvt M

gfd M gfd M

bhf M bhf M

ldlt M ldlt M

g]=f=a+s lgb]zg kmf=g+=(=^

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

~rfnsdividesfosfL k|dvdivide+yfksdividesdrfL tyf ]oxf]N8xiquestnfO uPsf] shf fk6 ljj0f -qdfls_

- ) fn dlxgfsf] ljj0f_

vlb tyf lsfpG^ ulPsf lanxiquest shf fk^ tyf clwljsifdf k|jflxt sn sddWo]

~rfns sfosfL k|dv +yfks sdrfL 1 k|ltzt eGbf a(L ]o lng] ]o xf]Nx

lghxiquestsf] Psf kljfsf JolQm jf Totf JolQm hdfgL a]sf] jf Dofg]lh+u Ph]G^ ePsf] sg

+yf jf sDkgLnfO uPsf] sdsf] ljj)f b]xfo adf]lhd

-= nfvdf_

+yfksdivide~rfnsdivide

sfosfL

ut qodfDdsf]

afFsL

o qodfdf cnL o qodfDd afFsL

k|dvsf] gfd fjf+ Aofh fjf+ Aofh fjf+ Aofh

-s_ ~rfns

1=

2=

-v_ sfosfL k|dv

1=

2=

-u_ +yfks

1=

2=

-_ sdrfL

1=

2=

-ordf_ ]oxf]Nx

1=

2=

hDdf


btvt M btvt M

gfd M gfd M

bhf M bhf M

ldlt M ldlt M


g]=f=a+s lgb]zg kmf=g+=9=6=1

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

+yfksdivide+yfks dxsf] ]o cGo a+s tyf ljQLo +yfdf lwtf] fvL lnPsf] shf ljj)f -

qdfls_

-20 fn dlxgfsf] ljj)f_

qm=+= +yfks

]owgLsf]

gfd

jfldTjdf

x]sf] ]o

+Vof

rQmfkFhLsf]

k|ltzt

shfsf]

lwtf]df x]sf]

]o +Vof

shf ljj0f lwtf]df

x]sf]

]o

- df_

slkmot

shf

sd

shf k|jfx

ug]

+yfsf]

gfd

sn +yfks ]o +Vof


btvt M btvt M

gfd M gfd M

bhf M bhf M

ldlt M ldlt M

b|i6JoM

1 Ohfhtkqk|fKt +yfsf +yfks ]owgLn] pkef]u u]sf] shf DaGwdf hfgsfL lng shf k|jfx ug] +yfn] ]o

f]Ssfsf] nflu DalGwt +yfdf n]vL k7fp+bf clgjfokdf shf sd d]t pNn]v uL k7fpg kg] f]Ssf fVg]

+yfn] f]sf] ljj0f cBfjlws ug kg]5 fy ]o lwtf] kmsjfsf] hfgsfL d]t amp lbgleqdf DalGwt +yfnfO

pknAw ufpg kg]5

2 ]o lhi6laquo]g nufotsf sfo dr]G6 a+lsEuml DaGwL sff]af ug] +yfaf6 ufOPsf] ePdf d]t Ohfhtkqk|fKt

+yfsf ~rfns jf +yfksxn] k|rlnt gLltut Jojyf adf]lhd ]o lwtf] fvL lnPsf] shfsf] clen]v

DalGwt +yfn] d]t fVg kg]5

g]=f=a+s lgb]zg kmf=g+=(=amp

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

sfL +yfgxnfO uPsf] shfsf] ljj0f -dfls_

) ======= fn ============= dlxgfsf] ljj0f

-= nfvdf_

+yfgsf] gfd shfsf]

p2]Zo

ut

dfGtDdndash

sf] afFsL

o dlxgfdf

ljtlt

o dlxgfdf

cnL

dfGtDddf p7fpg

afFsL

efvf gf3]sf]


= cfBf]lus

+yfgx

-s_

-v_

-u_

-3_

-ordf_


= Jofkfls

+yfgx

-s_

-v_

-u_

-3_

-ordf_

= ljQLo +yfx

-s_

-v_

-u_

-3_

-ordf_

$= ]jf DaGwL

+yfgx

-s_

-v_

-u_

-3_

-ordf_

= cGo sfL

+yfgx

-s_

-v_

-u_

-3_

-ordf_

hDdf

ljj0f tof ug] M ljj0f k]z ug] clws[t M

btvt M btvt M

gfd M gfd M

bhf M bhf M

ldlt M ldlt M


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

lgIf]ksf] ljj0f -dfls_

)amp ===== fn ======== dlxgfsf] ljj0f

-=nfvdf_

vftfjfnfsf] ljj0f rNtL art d2tL

dfu]sf] avt

lbg kg] sd

l6lkms]6

ckm

l8kf]lh6

dflhg cGo

hDdf

-_ b]lv

-amp_ Dd

-_ -_ -_ -$_ -_ -^_ -amp_ -_

-s_ jb]zL db|fdf vf]lnPsf] vftf

= ljb]zL +3 +yf tyf JolQm

= ljb]zL s6glts xfos lgof]ux

= ljb]zL sfaf6 +rflnt cfof]hgfx

= cGtfli6laquoo +yfx (UNO nufotsf_

=$ cGo u sfL ljb]zL +yfx

=$= cfjfLo

=$= u cfjfLo

= ljb]zL a+sx


=^ cGo ljQLo +yfx

=amp ljb]zL PonfOGx

= ljb]zL sfsf] k]Gg SofDkx

== eftLo sf

== la|l6 sf

=( ljb]zL gfulsx

=(= cfjfLo

=(= u cfjfLo

=) cGo

=)= cfjfLo

=)= u cfjfLo

= gukflnsf uf=lj==tyf lhNnf ljsf ldltx

= ljQLo +yfx

= lgIf]k jLsf ug] ljQLo +yfx

== aeligsAElig jusf Ohfhtkqk|fKt +yfx

== aeligvAElig jusf Ohfhtkqk|fKt +yfx

== aeliguAElig jusf Ohfhtkqk|fKt +yfx

==$ aelig3AElig jusf Ohfhtkqk|fKt +yfx

== xsfL +yfx -Lldt a+lsEuml sff]af ug]_

==^ u sfL +yfx ljQLo dWoytfsf] sfo ug]_

==amp xnfs]jf ljefuaringff +rflnt xnfs art a+sx

-art lgIf]k dfq_

= cGo ljQLo +yfx

== g]kfn cfBf]lus ljsf lgud

== s[lif ljsf a+s -jfl0fHo a+lsEuml sff]af ug] afx]s_

= lgIf]k jLsf gug] ljQLo +yfx

== aLdf +yf tyf sDkgLx

== sdrfL +rosf]if

== gfuls nufgL sf]if

==$ ======================

=$ cGo xfos ljQLo OsfOx

=$= u|fdL0f jfjnDag sf]if

=$= dgL r]Gh

=$= lwtf]kq bnfn

=$=$ lwtf]kq vlb laqmL s]Gb|

=$= ======================

$= u ljQLo +yfx

$= sfL +yf tyf sDkgLx

$== cfBf]lus

$== Jofkfls

$== cGo

$= u sfL +yf tyf sDkgLx

$== cfBf]lus

$== Jofkfls

$== cGo

= dgfkmf sdfpg] p2]Zo gePsf +yfx

= ljBfno dxfljBfno

= xlk6n glEuml xf]d

= cGo

== cfjfLo

== u cfjfLo

^= JolQmut

^= cfjfLo

^= u cfjfLo

amp= cGo

amp= cfjfLo

amp= u cfjfLo

= vhf~rLsf] hdfgt


jb]zL db|fdf vf]lnPsf] lgIf]ksf] hDdf -ndash_

-v_ ljb]zL db|fdf vf]lnPsf] vftf






=$= cfjfLo

=$= u cfjfLo

= ljb]zL a+sx

=^ cGo ljQLo +yfx

=amp ljb]zL PonfOGx


== eftLo sf

== la|l6 sf

=( ljb]zL gfulsx

=(= cfjfLo

=(= u cfjfLo

=) cGo

=)= cfjfLo

=)= u cfjfLo

= jb]zL +3+yf tyf sDkgLx


= cGo cfjfLo If]q

= ux| cfjfLo If]q

= JolQmut

= cfjfLo

= u cfjfLo

ljb]zL db|fdf vf]lnPsf] lgIf]ksf] hDdf - ndash _

hDdf sd -s_ plusmn -v_

hDdf vftf +Vof


gfd M gfd M

bhf M bhf M

btvt M btvt M

ldlt M ldlt

g]=f=a+s lgb]zg kmf=g+=(=(

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

ab]lzs DklQsf] ljj0f -dfls_

) ======== fn =============== dlxgfsf] ljj0f

gub

ljb]zL

db|f

dfHbft

ljb]zL

a+s

dfHbft

jb]zL a+s ljQLo

+yf dfHbft

asdivideljQLo +YffnfO

fk6L

dfu]sf] avt k|fKt

xg] sd

vlbdivide

eQmfgL

ulPsf]

ljb]zL

lan

ljb]zL

sfsf]

6]laquohL

lan

ljb]zL

aG8

dff]wgn]]

b]vfPsf]

8]lj6

Jofn]G

cGo

g]=f=

a+s

s

ju

v

ju

u

ju

s

ju

v

ju

u

ju ljb]z

s

ju

v

ju

u

ju ljb]z

cd]lsL

8n

of]

jL

k|m]Gs


$ ci6laquo]lnog

8n

Sofg]l8og

8n

^ lFufk

8n

amp hfkfgL

o]]g

ljl8

qmf]g

( 8]lg

qmf]g

)

x+usEuml

8n

fpbL

lofn

stf

lofn

lrlgof

ocfg

eftLo

=

hDdf

b|i6Jo M pkoQm ljb]zL DklQ ljj0fxnfO kmfd g+= (= sf DklQtkm b]xfosf DalGwt zLifsxdf qmdzM k|ljli6 ug

kg]5

==

ef

==

cGo

=^=

eft

=^=

cGo

==

=

=

=

=

=

$=

^=

=

^=

=

^=

=

==

=)

=

=

=

=

==

==

eft

==

cGo

amp==

eft

amp==

cGo

$=^ $=^ ===) ===)

ljj0f tof ug] M ljj0f k]z ug] clws[tM

btvt M btvt M

gfd M gfd M

g]=f=a+s lgb]zg kmf=g+=(=)

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

7nf lgIf]kstfsf] ljj0f -qdfls_

) ======= fn ======== dlxgfsf] ljj0f

-=bz nfvdf_

qm=+= lgIf]kstfsf] gfd vftfsf] k|sf lgIf]k sd Aofh b slkmot

) 7nf k|fs[lts lgIf]kstfsf] ljj0f

hDdf -s_

) 7nf +yfut lgIf]kstfsf] ljj0f


hDdf -v_

s v sf] hDdf


btvt M btvt M

gfd M gfd M

bhf M bhf M


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

7nf C0fLxFu p7fpg afFsL shfsf] ljj0f -qdfls_

) ======= fn ======== dlxgfsf] ljj0f

-=nfvdf_

C0fLsf] gfd shfsf]

p2]Zo

k|jflxt

sn

shf

tyf

ljwf

nufgLdf lxx]sf] sn sd ljwf -ckm Jofn]lG6 sff]af_

p7fpg afFsL

sn shf sd

p7fpg afFsL

sd dWo]

efvf gf3]sf]

shf sd

sff]af

sf]

lsld

jLs[t

Ldf

ljwf

sf]

cjlw

pkof]u

ePsf]

sd

fFjf Aofh fFjf Aofh

hDdf

b|i6JoM = 7nf C0fLx eGgfn] aeligsAElig jusf] Ohfhtkqk|fKt +yfsf] xsdf = sf]8 cGo Ohfhtkqk|fKt +yfsf] xsdf =

sf]8 jf f] eGbf a9L shf lnPsf] C0fLnfO hgfpFb5

= Ps dxsf ljleGg sDkgLxn] 5sectf5sect nu]sf] shf Psdi6 ubf pkoQm Ldf gf3]df Ps dxsf sDkgL zLifs

cGtut ljleGg sDkgLxn] pkof]u u]sf] shfnfO 5sectf5sect -Ldf ggf3] klg_ o ljj0fdf b]vfpg kg]5


btvt M btvt M

gfd M gfd M

bhf M bhf M



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

cjlw cgf efvf gf3]sf] shf tyf fk6sf] ljj0f -qdfls_

) ======= fn ======== dlxgfsf] ljj0f

-=bz nfvdf_

shf If]q

k|jflxt sn

shf

lqmo shf lgis[o shf

cn Id lgufgL

kg+rgf

tyf

kgtflnls

s0f

b]lv ^

dlxgfDd

efvf

gf3]sf]

^ dlxgfb]lv

jif Dd efvf

gf3]sf]

jifeGbf a9L

cjlwn] efvf

gf3]sf]

sn lgis[o shf

shf

+Vof sd

shf

+Vof sd

shf

+Vof sd

shf

+Vof sd

shf

+Vof sd

shf

+Vof sd

shf

+Vof sd

shf

+Vof sd

= s[lif jg DaGwL

= df5fkfng DaGwL

= vfgL DaGwL

$= s[lif jg tyf k]o kbfy

pTkfbg DaGwL

= uvfB jt pTkfbg

DaGwL

^= lgdf0f

amp= ljBtUofF tyf kfgL

= wftsf pTkfbgx d]lzgL

tyf On]S6laquof]lgs cfhf tyf

h8fg

(= oftfoft e+8f +rf

)= yf]s tyf vb|f ljq]mtf

= ljQ aLdf tyf crn

DklQ

= ko6g ]jf

= cGo ]jfx

$= pkef]Uo shf

= yfgLo sf

^= cGo

hDdf


btvt M btvt M

gfd M gfd M

bhf M bhf M

g]=f=a+s lgb]zg kmf=g+= (=

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

cGt a+s sff]af ljj0f -blgs_

=xhfdf

sff]af ldlt sff]af ePsf] a+ssf]

gfd

fk6L -

Borrowing_

nufgL

(Lending) Aofhb cjlw slkmot

hDdf sd


btvt M btvt M

gfd M gfd M

bhf M bhf M


g]=f=a+s lgb]zg kmf=g+= (=$

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

qdfls ljQLo ljj0f

-

=xhfdf_

qm=+= ljj0f o qodf cl3Nnf] qodf utjifsf] DalGwt qodf

1= sn kFhL tyf bfloTj - = b]lv =amp Dd _

1=1 rQmf kFhL

1=2 hu]8f tyf sf]ifx

1=3 C0fkq tyf aG8

1=4 fk6L

1=5 lgIf]k bfloTj -c + cf_

c= jb]zL db|f

cf= ljb]zL db|f

1=6 cfos bfloTj

1=7 cGo bfloTj

2= sn DklQ -= b]lv =amp Dd_

2=1 gub tyf a+s dfHbft

2=2 dfu tyf cNk rgfdf k|fKt xg]

2=3 nufgL

2=4 shf tyf fk6

c= lon 6]6 shf fk6

= cfjfLo 3 shf -= sf]8Ddsf] JolQmut cfjfLo 3

shf afx]s_

= Jofjflos ejg tyf cfjfLo ckf6d]06 lgdf0f shf

= lgdf0f DkGg eO cfo cfhg ug yfn]sf] Jofkfls sDKn]S

shf

$= cGo lon 6]6 shf -hUufhdLg vlb tyf Knl6+u shf d]t_

cf= = sf]8Ddsf] JolQmut cfjfLo 3 shf

O= dflhg k|s[ltsf] shf

O= cfjlws shf

p= clwlasifdividel6=cf=dividerfn kFhL shf

pm= cGo shf

2=5 ly DklQ

2=6 ualsIacute DklQ

2=7 cGo DklQ

3= gfkmf gf]Sfg lxfj o

qodfDd

cl3Nnf]

qodfDd

utjifsf] DalGwt qodfDd

3=1 Aofh cfDbfgL

3=2 Aofh vr

s vb Aofh cfDbfgL -= ndash =_

3=3 lkm sldzg l8sfp06

3=4 cGo ~rfng cfDbfgL

3=5 6xL 36a9 cfDbfgL -vb_

v sn ~rfng cfDbfgL -s+ = blv =_

3=6 sdrfL vr

3=7 cGo ~rfng vr

u gf]SfgL Jojyf cl3sf] ~rfng gfkmf -v ndash =^ ndash =amp_

3=8 Defljt gf]SfgL Jojyf

~rfng gfkmf -u ndash =_

3=9 u~rfng cfDbfgLdividevr vb

3=10 Defljt gf]SfgL Jojyfaf6 lkmtf

ordf lgoldt ls|ofsnfkaf6 gfkmf -3 +=( +=)_

3=11 cfdfGo sff]afaf6 ePsf] cfDbfgLdividevr -vb_

r af]g s cl3sf] gfkmf -ordf + =_

3=12 sdrfL af]g Jojyf

3=13 cfos Jojyf

vb gfkmfdividegf]Sfg -r ndash = ndash =_

4= cgkftx o qodf cl3Nnf] qodf utjifsf] DalGwt qodf


4=1 kFhLsf]ifdividehf]lvd eflt DklQ

4=2 lgliqmo shfdividesn shf

4=3 Defljt gf]SfgL Jojyfdividesn lgliqmo shf

4=4 kFhLsf] nfut -Cost of Funds_

4=5 shf lgIf]k cgkft -o a+ssf] lgb]zg adf]lhdsf]_

4=6 cfwf b


btvt M btvt M

gfd M gfd M

bhf M bhf M

g]=f=a+s lgb]zg kmf=g+= (=ndash

Detail of Branchless Banking Centre

Institution Name Related Branch

BLB Agent

Name

Agent Citizenship Num

Agent Citizenship

Issued Date

Agent Citizenship Issued Dist

Agent Citizenship

Issued Auth

Agent PAN Number

(Blb PAN Number should be

exactly 9 digit)

Zone Province

District Province District

VDC Local Bodies

WardTole Localbody Ward

Address

House Number Nearest Landmark

Phone 1 Phone 2

Mobile Email

BFI BLB Agent

Code (Internally

used code)

Unique Individual Code

Status Operation Date

Pos Enable Mobile Enabled

Tab Enabled Others Enabled

Latitude Longitude

Mandatory fields Latitude and Longitude are Automatically updated from adjustment on map marker


Detail of ATM Location Centre


BLB Agent

Name


Agent Citizenship

Issued Date


Agent Citizenship

Issued Auth

Agent PAN Number

(Blb PAN Number should be exactly

9 digit)

BFI ATM Code

(Internally used

Related Branch


code)

Institution Name Province

Zones Province District

District Local Bodies

VDC Localbody Ward

Ward NoTole Nearest Landmark

Address Number of ATM

ATM Operation

Date

Latitude Longitude


g]=f=a+s lgb]zg kmf=g+= (=s

Account Detail - BLB Wise 915A

Institution Name

Statement of Account Details BLB wise

S

N

Bran

ch

Cod

e

Br

an

ch

N

a

m

e

B

L

B

C

od

e

BLB

Loc

ated

Dist

rict

BLB

Locate

d

VDC

Munic

ipality

BLB

Loc

ated

War

d

BLB

Loc

ated

Stre

etT

ole

Payment

Termina

l

Availabl

e

at the

BLB

Point

(POS

Tablet

Mobile

Other)

Last

transacti

on

Date

(YYYY

mm

dd)

of the

BLB

Point

Numb

er of

Male

Accou

nts

Nu

mbe

r of

Fem

ale

Acc

ount

s

Numbe

r of

Third

Gender

Accou

nts

Num

ber

of

Joint

Acco

unts

Numb

er of

Grand

Total

Accou

nts

No

Of

Activ

e

Acco

unts

Numb

er of

Total

card

issued

1

2

g]=f=a+s lgb]zg kmf=g+=(=v

Electronic Transaction (915 B)-BFIs

Institution Name

Monthly Statement of Electronic transaction institution wise

Channel Used

for transaction

Form of

transaction

No of transaction (Reporting month only)

Total Amount of transactions (Reporting

month only)

ltRs5000

Rs5000-

Rs10000 gtRs10000 Total ltRs5000

Rs5000-

Rs10000 gtRs10000 Total

ATM

Withdrawal

On Us

ATM

Withdrawal

Off Us

ATM Bill Payments

ATM

Transfer (Ac

to Ac)


ATM

Other

Transfer

(Cardless or

OTC)

BLB

Deposits - On

Us

BLB

Deposits - Off

Us

BLB

Withdrawal -

On Us

BLB

Withdrawal -

Off Us

BLB Bill Payments

BLB

Transfer (Ac

to Ac)

BLB

Other

Transfer

(Cardless or

OTC)

Merchant

Point Bill Payments

Customer

Initiated (Not

Covered

Before) Bill Payments

Customer

Initiated (Not

Covered

Before)

Transfer (Ac

to Ac)

Customer

Initiated (Not

Covered

Before)

Other

Transfer

(Cardless or

OTC)

Mobile

Internet and

electronic

card

Transaction

Mobile

Banking

Transaction

Internet

Banking

Transaction

Debit Card

Transaction

Credit Card

Transaction

Prepaid Card

Transaction



k|wfg sfofno nufot cGo zfvf sfofnosf] ljj0f

-sfofno +rfng ePsf] ldltdf k]z ug]_

BFI Code

(Internally used

code)

Branch Name

Institution Name Phone 1

Branch Email Phone 3

Phone 2 Province

Zone Province District


Vdc Localbody Ward

WardTole Address

House Number Branch Type

Landmark Branch Manager

Operation Date - Email

Longitude - Phone

Latitude


g]=f=a+s lgb]zg kmf=g+=(=^s

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

lgIf]k shfsf] zfvfut ljj0f -dfls_

) ======= fn ======== dlxgfsf] ljj0f

SN

Branch

Code

Branch

Name

Loans amp

Advances

Deposit

Current Saving Fixed

Money

at Call

Certificate

Of Deposit Margin Others Total

1

2


g]=f=a+s lgb]zg kmf=g+=(=^v

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

) ======= fn ======== dlxgfsf] ljj0f

lqmo lgis[o lgIf]k vftfsf] n+lus juLs0fsf] cfwfdf tyf Ondasha+lsEuml u|fxs +Vofsf] zfvfut ljj0f

S

N

Bra

nch

Cod

e

Bra

nch

Nam

e

Total Number of

Active Accounts Savi

ng

Acco

unts

Curr

ent

Acco

unts

Call

Acco

unts

M

ar

gi

n

Othe

r

Acco

unts

Total

Acco

unts

Fixe

d

Acco

unts

Mobi

le

Bank

ing

User

s

Inter

net

Bank

ing

User

s

Debit

Card

Credi

t

Card

Prep

aid

Card

Mal

e

Fem

ale

Th

ird

Gen

der

Join

t

Inst

itu

tion

al

Gra

nd T

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l

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tal

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t

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tal

Do

rman

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tal

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rman

t

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tal

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tal

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rman

t

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tal

Do

rman

t

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tal

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erdu

e T

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l

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iste

red

acti

ve

To

tal

Reg

iste

red

acti

ve

To

tal

Reg

iste

red

acti

ve

To

tal

Reg

iste

red

acti

ve

To

tal

Reg

iste

red

acti

ve

1

2

g]=f=a+s lgb]zg kmf= g+= (=amp

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

Aofhb cgfsf] lgIf]ksf] ljj0f -dfls_

====== fn ======== dlxgfsf] ljj0f

-=bz nfvdf_

qm=+= lgIf]ksf] k|sf Aofhb -jb]zL db|f lgIf]kdf_ Aofhb -ljb]zL db|f lgIf]kdf_

Gogtd clwstd eflt cfift sd Gogtd clwstd eflt cfift sd

art

d2tL

= dlxgfDdsf]

= b]lv dlxgf

= b]lv ^ dlxgf

=$ ^ dlxgfb]lv jif

= b]lv jif

=^ jifeGbf a9L

sn

$

l6lkms]6 ckm

l8kf]lh6

cGo

^ Aofh gnfUg] lgIf]k

^= rNtL

^= dflhg

^= cGo


sn

tof ug]M k]z ug]M

xLM xLM

gfdM gfdM

bhfM bhfM

ldltM ldltM

g]=f=a+s lgb]zg kmf g+= (=

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

Aofhb cgfsf] shfsf] ljj0f -dfls_

====== fn ======== dlxgfsf] ljj0f

If]qut shf

-=bz nfvdf_

qm=

+= shf Aofhb -jb]zL db|df_ Aofhb -ljb]zL db|df_

Gogtd clwstd eflt

cft sd Gogtd clwstd

eflt

cft sd

1 s[lif jg DaGwL

2 df5fkfng DaGwL

3 vfgL DaGwL

4 s[lif ag tyf k]o kbfy pTkfbg

DaGwL

5 uvfB jt pTkfbg DaGwL

6 lgdf0f

7 ljBt Uof kfgL

8 wftsf pTkfbgx d]lgL tyf

On]S6laquof]lgs cfhf tyf h8fg

9 oftfoft e08f +rf

10 yf]s tyf vb|f ljq]mtf

11 ljQ aLdf tyf crn DklQ

12 ko6g ]jf

13 cGo ]jfx

14 pkef]Uo shf

15 yfgLo sf

16 cGo

hDdf

k|f]8S6 cgfsf] shf

qm=

+= shf

Aofhb -jb]zL db|df_ Aofhb -ljb]zL db|df_

Gogtd clwstd eflt

cft sd Gogtd clwstd

eflt

cft sd

1 cfjlws shf 2 clwljsif shf 3 6laquoi6 llK6 shfdividecfoft shf 4 l8df08 tyf cGo rfn kFhL shf

5 JolQmut cfjfLo 3 shf -=

sf]8 Ddsf]_ 6 lon 6]6 shf fk6 7 dflhg k|s[ltsf] shfx 9 ljkGg ju shf 10 lan vlb

11 cGo shfx hDdf


g]=f=a+s lgb]zg kmf=g+= (=(s

sdrfL +Vof DaGwL zfvfut ljj0f

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

cwndashjflifs ljj0f

======fn ======dlxgf -dfGt_

SN

Branch

Code

Branch

Name

Total

Number

Of Staff Officer

Level Staff

Assistent

Level

Staff

Contract

Staff

Other

Staff Male Female

Third

Gender

1

2

g]=f=a+s lgb]zg kmf=g+= (=(v

+yfks ]owgLxsf] ljj0f

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

cwndashjflifs ljj0f


SN

Pro

mo

ter

Nam

e

Fat

her

Nam

e

Gra

nd

Fat

her

Nam

e

Sp

ou

se N

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Dep

end

ent

Fam

ily

Mem

ber

s

(sep

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ed b

y)

Address

Cit

izen

ship

Nu

mb

er

Cit

izen

ship

iss

ued

dat

e (Y

YY

YM

MD

D)

Cit

izen

ship

iss

ued

dis

tric

t

PA

N N

um

ber

Aca

dem

ic Q

ual

ific

atio

n

Co

nta

ct N

um

ber

Occupati

on

(For

Institutional)

Remar

ks

Dis

tric

t

Lo

cal

Bo

dy

War

d

Des

ign

atio

n

Inst

itu

tio

nal

Nam

e O

f In

stit

uti

on

Co

un

try

Nam

e O

f R

epre

sen

tati

ve

1

g]==f=a+s lgb]zg kmf=g+=(=)

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

blgs tntf DaGwL ljj0f

) ======= fn ======== dlxgf =========ut]

Headings LCY Amount FCY Amount

Fiscal Year

Reporting Date

Deposits


11 Fixed Deposit

12 Saving Deposit

13 Current Deposit

14 Call Deposit

15 Margin Deposit

16 Cashiers Guarantee Deposit

17 Others Deposit

Interbank Deposit ( As per NRB

directives )

Loans amp Advances and Bills Purchase

Cash Balance

Balance at NRB (As per NRB

Statement)

Bank Balance and Money at call

Placement and lending to other BFIs (

maturity up to 90 days )

Investment in Government Securities

(including Reverse Repo)

Short Term Borrowing

Balance at Commercial bank for CRR

purpose

Cash In Transit

111 Cash in Transit Deposit Chest

112 Cash in Transit Withdrawl Chest

113 Other Cash in Transit

Reimbursable Amount from NRB for

govt security Investment

Total Borrowing

For CCD Purpose (Previous date data is automatically loaded Please edit as per

requirement)

Core Capital (as of Previous Quarter)

Refinance

DebentureBond (having maturity 5

years or more)

Foreign Curreny Borrowing (having

maturity 3 years or more)

Specific Borrowing from

GovernmentInternational Institution

(having maturity 3 years or more)

Special Arrangement

a Resource Arrangement

b Loan Arrangement

Remarks


g]==f=a+s lgb]zg kmf=g+=(=

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

eQmfgL ]jf k|bfosxsf] Settlement vftfdf x]sf] blgs dfHbft DaGwL ljj0f

ldlt =================

S

N

Name of

PSP

Account

Number

Cash Balance

Account

Deposit Lien Marked

Against The Settlement

Account

1

2


k|dv ljQLo klrsxsf] dfls ljj0f

Institution Name

Year Month

Statement of Principal Indicators institution wise

Indicators Unit Amount Remarks

Adequacy of Capital Fund on Risk Weighted Assets

Core Capital NPR

Total Capital Fund NPR

Risk Weighted Exposure NPR

Earning Per Share (Average share outstanding) NPR

Market Value Per Share NPR

Book Net Worth Per Share NPR

Net Profit Per Staff NPR

Per Employee Staff Cost NPR

Number of Promotor Equity Shares Nos

Number of Public Equity Shares Nos

Number of Permanent Staffs Nos

Number of Branches Nos

Number of Extension Counters Nos

Number of ATM Machines Nos

Price Earning Ratio Times

Dividend (including bonus) on Share Capital Percent

Cash Dividend on Share Capital Percent

Net Profit Gross Income Percent

Net Profit Loans and Advances Percent

Return on Total Assets Percent

Return on Equity Percent

Interest Income Loans and Advances Percent

Exchange Gain Total Income Percent

Interest Expenses Total Deposits and Borrowings Percent


Total Operating Expenses Total Assets Percent

Staff Expenses Total Operating Expenses Percent

Staff Bonus Total Staff Expenses Percent

Total Credit Deposits Percent

Non-Performing Loans Total Loans Percent

Base Rate Percent

Weighted Average Interest Rate Spread Percent

Weighted Average Interest Rate on Deposit Percent

Weighted Average Interest Rate on Credit Percent

Institutional DepositTotal Deposit Percent


g]kfn fi6laquo a+s

s]Gb|Lo sfofno


O=k|f=lgb]zg g+= )divide)ampamp

+yfks ]o gfdfL jf vlbdividelaqmL jf xs xtfGt0f DaGwL Jojyf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfsf] +yfks jf +yfks dxsf] ]o sg

JolQm jf +yfnfO gfdfL jf vlbdividelaqmL jf xs xtfGt0f ug] DaGwdf g]kfn fi6laquo a+s P]g ) sf]

bkmf amp( n] lbPsf] clwsf k|of]u uL b]xfosf lgb]zg hfL ulPsf] 5

= +yfks +yfks dxsf] ]o lnPsf JolQmxsf] d[To ePdf jf k|rlnt sfgg adf]lhd

kfljfls c+zaG8f ePdf k|rlnt sfggsf] lt kyenofO lghxsf] xsbf jf lghxn] OR5fPsf]

JolQmsf] gfddf gfdfL uL f] sf] kGw| lbgleq o a+snfO hfgsfL lbg kg]5

= +yfks tyf +yfks dxsf] ]o gfdfL jf laqmL DaGwdf

k|rlnt sfggsf] cwLgdf xL +yfks tyf +yfks dxsf] ]o lng] JolQm jf +yfn] cfgf]

jfldTjdf x]sf] ]o b]xfo adf]lhd lt kyenofO gfdfL jf laqmL ug Sg] 5g Mndash

-s_ Ohfhtkqk|fKt +yfn] cfgf ]owgLsf] ]o vlbdividelaqmL jf gfdfL ugkj o a+ssf]

jLs[lt lng kg]5 jLs[ltsf] nflu ~rfns ldltsf] lkmfl lxt o a+sdf cfj]bg

ugkg]5

-v_ v08 -s_ df hgs Jojyf ePtf klg +yfks +yfks aLrdf ]o vlbdividelaqmL ePdf

k|rlnt sfggsf] lt kyenofO vlbdividelaqmL uL f] sf] hfgsfL lbgleq o a+snfO lbg

kg]5 t rQmf kFhLsf] bO -_ k|ltzteGbf a9L xg]uL +yfks ]o vlb ug rfx]df

+yfks +yfks aLrdf ]o vlbdividelaqmL ug jf xsk|b ]osf] xs xtfGt0f ug o

a+ssf] jLs[lt lngkg]5

-u_ d[To eO jf k|rlnt sfgg adf]lhd kfljfls c+zjG8f eO xs xtfGt0f ePsf] afx]s cGo

cjyfdf +yfksn] cfg dxsf +yfksnfO dfq ]o gfdfL jf laqmL ug kg]5

-3_ v08 -u_ adf]lhd +yfks dxdf ]o gfdfL jf laqmL xg gSg] cjyf ePdf dfq

cGo JolQm jf +yfnfO o lgb]zgsf cwLgdf xL ]o gfdfL jf laqmL ug lsg] 5

oL +yfks dxsf] ]o gfdfL jf vlb uL lng] JolQm jf +yf +yfks dxdf g

dfj]z xg]5g

-ordf_ b]xfosf] cjyf ePsf] sg klg JolQm jf +yfnfO +yfksn] cfgf] jfldTjsf] ]o

gfdfL jf laqmL ug kfpg] 5gg Mndash

-_ shf rgf s]Gb|sf] sfnf]rLdf kL f] rLaf6 kmsjf ePsf] ldltn] sDtLdf tLg

jif gku]sf]

-_ DalGwt Ohfhtkqk|fKt +yfsf] cfGtls jf afXo n]vfkLIfsdf lgoQm x]sf]

-_ DalGwt Ohfhtkqk|fKt +yfsf] sfggL jf cGo Nnfxsf kbdf axfn ePsf]

-$_ DalGwt Ohfhtkqk|fKt +yfFu sg lsldsf] 7]Ssf ksectfdf lx]bf x]sf]

-_ k|rlnt sfgg adf]lhd s rQmf gu]sf] jf yfoL sbftf n]vf gDa lgoldt

gu]sf]


-^_ sg Ohfhtkqk|fKt +yfsf] sfd sfjfxLdf a]OdfgL jf ablgot u]sf] sf

cbfntaf6 k|dfl0ft ePsf]

-amp_ lwtf]kq bnfn jf ahf lgdftf xsfL +yf

-_ DalGwt Ohfhtkqk|fKt +yfaf6 shf lnPsf] jf ljQLo jfy x]sf] t o

a+saf6 Ohfhtkqk|fKt aelig3AElig jusf ljQLo +yfxsf] xsdf of] k|fjwfg nfu xg] 5g

-(_ Ohfhtkqk|fKt +yfsf] rQmf kFhLsf] kGw| k|ltzt eGbf sd ]o lnPsf] ]owgLn]

yk ]o gfdfL jf vlb uL lnFbf lghsf] jfldTjdf pQm Ohfhtkqk|fKt +yfsf]

rQmf kFhLsf] kGw| k|ltzt eGbf a9L ]o jfldTj xg] cjyf ePsf] jf

-)_ kmd sDkgLsf] xsdf ljut jifb]lv l~rt dgfkmfdf ~rfngdf gx]sf]

-_ a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf adf]lhd tf]lsPsf] cjlw

zt kf gu]sf]

-_ a+s tyf ljQLo +yfaf6 hfL ePsf] ]osf] dfu sd rQmfdivideeQmfgL gu]sf]

-_ +yfks ]o vlbdividelaqmL kl5 sfod xg cfpg] sn +YffksxdWo] Ps ltxfO

box gfts jf f] xsf] of]Uotf k|fKt xgkg]df f] cjYff ljBdfg xg gSg]

b]lvPsf] jf

-$_ o a+sn] do dodf Ohfhtkqk|fKt +yfsf] +yfks xg tf]s]sf] Gogtd of]Uotf

cgej gePsf]

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-r_ +yfks jf +yfks dxsf] ]o vlb ug] kmddividesDkgLsf] ]o jfldTj sg klg

lsldn] xtfGt0f ug cl3 f] kmd tyf sDkgLn] o a+saf6 jLs[lt lng kg]5

Ohfhtkqk|fKt +yfsf] +yfks jf +yfks dxsf] ]o vlb ug] sDkgLsf] ]o csf]

sg sDkgLn] vlb u]sf] ePdf Totf] sDkgLsf] ]o klg sg klg lsldn] xtfGt0f

ugcl3 o a+saf6 jLs[lt lng kg]5

-5_ a+s tyf ljQLo +yfsf +yfksdivide+yfks dxsf] ]o vlb ubf +yfks ]owgLxiquestn]

tf]lsPsf] 9fFrfdf -a+sdivideljQLo +yf +yfkgf Pjd ljQLo sff]af ug] Ohfhtkq DaGwL

gLltut Pjd k|lqmofut JojyfM )^ sf] +zf]lwt cgrL sf] aFbf g+= ^ sf] ljj0f_

nufgL xg] sdsf] cfo|f]t DaGwL ljj0f clgjfo iquestkdf k]z ug kg]5 f] sf] clen]v

DalGwt a+s tyf ljQLo +yfn] cBfjlws uL fVg kg] tyf f] DaGwL Dk0f clen]vsf]

k|ltlnkL o a+ssf] a+s tyf ljQLo +yf lgodg ljefudf d]t k]z ugkg]5

-h_ o a+saf6 Ohfhtkq k|fKt a+s tyf ljQLo +yfdf +yfks ]owgL eO nufgL ubf a+s

tyf ljQLo +yfaf6 C0f tyf fk6L lnO nufgL ug kfOg] 5g

= +yfks jf +yfks dxsf] ]o gfdfL jf vlb uL lng] cGo JolQm jf +yfn] aFbf

df pNn]v ePsf] k|lqmof gkyenofO cfgf] jfldTjsf] ]o gfdfL jf laqmL ug kfpg] 5gg

$= o a+sn] +yfks dxsf] ]o gfdfL jf laqmL ug jLs [lt lbPsf] ldltn] dlxgfleq cfgf]

jfldTjsf] ]o gfdfL jf laqmL uL Sg kg]5 f] cjlw kZrft +yfks dxsf] ]o laqmL

ug lbOPsf] jLs[lt jtM 2 xg]5

= cfo|f]t -Income Source_ DaGwdf

hgs k|of]hgsf] nflu kF[hL j[l4 ug] Gbedf a+s tyf ljQLo +yfsf +yfksdivide+yfks dxsf]

]o vlb ubf +yfks ]owgLxiquestn] tf]lsPsf] 9fFrfdf -a+sdivideljQLo +yf +yfkgf Pjd ljQLo

sff]af ug] Ohfhtkq DaGwL gLltut Pjd k|lqmofut JojyfM )^ sf] +zf]lwt cgrL sf]

aFbf g+= ^ sf] ljj0f _ nufgL xg] sdsf] cfo|f]tDaGwL ljj0f clgjfo iquestkdf k]z ug kg]5

f] sf] clen]v DalGwt a+s tyf ljQLo +yfn] cBfjlws uL fVg kg] tyf f] DaGwL Dk0f

clen]vsf] k|ltlnkL o a+ssf] a+s tyf ljQLo +yf lgodg ljefudf d]t k]z ug kg]5

^= +yfks jf f] dxsf] ]o gfdfL jf vlb uL lng] JolQm jf +yfn] o lgb]zg ljklt xg] uL

cfgf] jfldTjdf x]sf] ]o gfdfL jf laqmL u]df oL lgb]zg ljklt cfgf] jfldTjdf x]sf] ]o

gfdfL jf laqmL ug] JolQm jf +yfx lghxn] cfgf] jfldTjdf x]sf] ]o gfdfL jf laqmL u]sf]


ldltn] sDtLdf kfFr jifDd csf] sg Ohfhtkqk|fKt +yfsf]] +yfks xg tyf sg klg Ohfhtkqk|fKt

+yfsf] ~rfns xg of]Uo xg] 5gg

amp= o a+saringff hfL a+sdivideljQLo +yf +yfkgf Pjd ljQLo sff]af ug] Ohfhtkq DaGwL gLltut

Pjd k|lqmofut JojyfM )^ n] u]sf] gLltut Jojyf cgf o a+saf6 Ohfhtkqk|fKt sg

Ps a+s tyf ljQLo +yfsf] +yfks ]odf nufgL ubf rQmf kFhLsf] a9Ldf k|ltzt cGo

a+s tyf ljQLo +yfxdf rQmf kFhLsf] a9Ldf k|ltztDd dfq nufgL ug lsg] 5 fy

aelig3AElig jusf] +yfsf] xsdf pkoQm adf]lhdsf] LdfnfO qmdzM k|ltzt ) k|ltzt sfod

ulPsf] 5 plNnlvt nufgL Ldf g]kfn sf g]kfn fi6laquo a+s a+s tyf ljQLo +yfn]

xfos sDkgLdf +yfks eO nufgL ubf nfu xg] 5g

t g]kfn sfsf] ) k|ltzt jf f] eGbf a9L jfldTj ePsf ljQLo If]qFu DalGwt +yf

sdrfL ~rosf]if gfuls nufgL sf]if fli6laquoo aLdf +yfgsf] xsdf a9Ldf k|ltztDd

o a+ssf] jLs[lt lnO Ps eGbf a9L a+s tyf ljQLo +yfdf +yfks ]o nufgL ug afwf

ku]sf] dflgg] 5g

dfly plNnlvt LdfeGbf a9L ]o wf0f ug] +yfks ]owgLxsf] xsdf tf]lsPsf] Ldfleq

gcfPDd DalGwt a+s tyf ljQLo +Yffaf6 ljt0f ulg] gub nfef+z tyf af]g ]o f]Ssf

fvL DalGwt +Yffaf6 hfL ulg] xsk|b ]odf xefuL xg aGb]h nufOPsf] 5 fy Totf]

a+s tyf ljQLo +yfnfO ufEgdivideufleg lgb]zg lbg lsg]5 t o lgb]zgn] DalGwt

+yfksxn] rfx]sf] v08df xsk|b ]o xs xtfGt0f ug eg] afwf kyenofPsf] dflgg] 5g

= k|rlnt sfgg o a+ssf] lgb]zg kfngf ug]divideufpg] Gbedf a++s tyf ljQLo +yfxn] wf0f

u]sf +yfks ]o +yfks ndash +yfks aLrdf xtfGt0f ug kg] cjyf cfO k]df o a+ssf]

jLs[lt lnO k|lt JolQm kmd sDkgL +yf tyf dxsf] k|ltztsf] LdfeGbf a9L ePdf d]t

vlb laqmL ug afwf ku]sf] dflgg] 5g t oL wf0f u]sf ]o k|ltztsf] LdfeGbf a9L

ePsf] cjyfdf pQm ]o cfkmn] wf0f u]sf] ldltn] jif leq laqmL ljt0f uL clgjfo kdf

k|ltztsf] Ldfleq NofO Sg kg]5

pkoQm tf]lsPsf] Ldfleq sfod gx]sf a+s tyf ljQLo +yfsf +Yffks ]owgLxnfO pQm

Ldfleq gcfPDd DalGwt a+s tyf ljQLo +Yffaf6 ljt0f xg] gub nfef+z af]g ]o

xsk|b ]odf xefuL xg aGb]h nufOPsf] 5

(= +yfkssf] jfldTjdf x]sf] ]o gfdfL jf vlb uL lng] JolQm jf +yf klg +yfksxsf]

dxdf xg] uL Ohfhtkqk|fKt +yfn] k|aGwkq lgodfjnLdf clgjfo kdf +zf]wg ug]

Jojyf ug kg]5

)= o a+saf6 jLs[lt glnO Ohfhtkqk|fKt +yfn] +yfks dxsf] ]o gfdfL jf laqmL u]sf]

nut ssectf uL lbPdf Totf +yfnfO g]kfn fi6laquo a+s P]g ) sf] bkmf )) adf]lhd sfjfxL

xg]5

= Ohfhtkqk|fKt +yfsf]] ]odf xsfL ++yfxaf6 nufgL ug gkfpg] DaGwdf

o a+saf6 Ohfhtkqk|fKt u]sf jf Ohfhtkqsf] nflu gofF lgj]bg k]z xg] a+s tyf ljQLo

+yfsf] ]odf k|rlnt sfgg adf]lhd +yflkt xsfL +yfxn] nufgL ug kfpg] 5gg

= jfwf0fsf nflu ]o laqmL cfJxfg uL ljj0fkq d]t hfL uL ]osf] z lgsfg -Initial

Public Offering_ sf] dfWodaf6 ]o wf0f uL sfod xg cfPsf ]owgLx afx]s +yfks

+yfks dx Private Placement sf] dfWodaf6 jb]zL jf ljb]zL JolQm jf +yfn] wf0f u]sf]]

]o d]t o a+ssf] lgodg k|of]hgfy +yfksdivide+yfks dxsf] ]o x dflgg]] 5

= fjhlgs lgisfzg ug egL 5sectofOPsf] lwtf]kq DalGwt +yfks ~rfns jf lghsf kljfn]

lng kfpg] 5gg t Totf] lwtf]kqsf] bvft vNnf xg] egL tf]lsPsf] cjlwleq kf laqmL

gePsf] cjyfdf eg] of] k|ltaGw nfu xg] 5g


$= bO k|ltzteGbf 36L ]o vlb laqmL DaGwL ljz]if Jojyf

Ohfhtkqk|fKt +yfsf] rQmf kFhLsf] bO -_ k|ltzt jf f]eGbf sd ]o lnPsf +yfks

]owgLxsf] gfddf x]sf] +yfks ]o k|rlnt P]g sfgg tyf b]xfosf ztxsf] cwLgdf xL

ljBdfg +yfksxaLr jf cGo JolQm jf +yfnfO vlbdividelaqmL ugsf] nflu o a+ssf] jLs[lt

lnO xg kg]5g gofF +yfksxn] o a++sn] tf]s]sf] dfkb08 Fit and Proper Test sf]

JojyfnfO klkfngf u]sf] xg kg]5 bO k|ltzteGbf a9L ]o wf0f u]sf +yfks

]owgLxsf] xsdf eg] o k|of]hgsf] nflu +yfks ]o v08Ls[t uL bO k|ltzt jf f] eGbf

sd uL otf] ljwf pkof]u ug kfOg] 5g

-s_ +yfks ]owgLxsf] d[To ePsf] jf k|rlnt sfgg adf]lhd kfljfls c+zjG8f ePdf jf

cbfntsf] cfb]z ePsf] cjyfdf DalGwt xsjfnfnfO k|rlnt sfgg adf]lhd xtfGt0f

ug lsg] 5

-v_ d[To eO jf k|rlnt sfgg adf]lhd kfljfls c+zjG8f xs xtfGt0f ePsf] cjyfdf

afx]s +yfks ]owgLn] cfgf] +yfks ]o xtfGt0f ubf ljBdfg +yfks

]owgLnfO g k|fyldstf lbg kg]5 ljBdfg +yfks ]owgLxn] pQm ]o vlb ug

grfx]df f]sf] lnlvt hfgsfL lnO cGo dx jf afxo JolQmdivide+yfnfO a]rlavg ug

lsg] 5 Dk0f +yfksxsf] lnlvt xdlt lng Dej gePdf DalGwt a+sdivideljQLo

yf dfkmt fli6laquootsf] klqsfdf sDtLdf lbgsf] fjhlgs rgf k|sfzg uL

hfgsfL ufpg] f] cjlwleq sn] vlb ug rfx]sf] lnlvt hfgsfL k]z xg gcfPdf

dfq k|rlnt sfggsf] cwLgdf xL cGo JolQmdivide+yfnfO laqmL ug lsg] 5

-u_ +yfks dxsf] ]o vlb ug] JolQmdivide+yfnfO f]xL +yfks dxdf dfj]z ug kg]5

-3_ aFbf g+= sf] v08 -ordf_ df plNnlvt cof]Uotf ePsf] JolQmdivide+yf +yfks ]o

vlbdividelaqmL ug] sfodf xefuL xg kfpg] 5gg

-ordf_ +ul7t +yfn] ]o vlb ug] ePdf pQm +yfsf] sfodividep2]Zodf ]o vlbdividelaqmL ug

kfpg]dividegkfpg] olsg uL ljut cflys jifb]lv ~rfng dgfkmfdf x]sf] ljQLo ljj0f olsg

u] dfq laqmL ug kg]5 fy pQm +ul7t +yffsf] ~rfnsx d]t shf rgf s]Gb|

lnld6]8sf] sfnf]rLdf dfj]z gePsf] xg kg]5

-r_ sg JolQm kmd sDkgL Psf3 kljf jf +ul7t +yffjf6 +Yffks ]odf nufgL ubf

o a+saf6 Ohfhtkqk|fKt sg Ps a+s tyf ljQLo +Yffdf a9Ldf k|ltzt cGo a+s

tyf ljQLo +yfxdf rQmf kFhLsf] a9Ldf k|ltztDd dfq nufgL ug Sg] Jojyf

x]sf] xFbf f] DaGwL cjyf DalGwt a+s jf ljQLo +yfn] olsg u]kl5 dfq +yfks

]o vlbdividelaqmL sfo xg Sg]5

-5_ dfly v08 3 ordf r df plNnlvt cjYff kf eP gePsf] af] DalGwt a+sdivideljQLo +yfsf]

~rfns ldltn] cfkFm olsg u] dfq +yfksxsf] jfldTj nut lstfadf kljtg ufpg

kg]5

+yfks ]o vlbdividelaqmL DaGwL jLs[lt DalGwt a+s jf ljQLo +yfsf] ~rfns

ldltn] g k|bfg ug Sg] 5

-h_ ]owgLxn] vlbdividelaqmL ug] +yfks ]osf] dNo DalGwt lgsfoxdf nfUg] s

bt ]jf zNs k|rlnt sfgg adf]lhd xg]5

-em_ rQmf kFhLsf] k|ltzteGbf a9L +yfks ]o wf0f u]sf] cjyfdf Totf] ]o 6qmf 6qmf

uL jf Psdi6 kdf +yfks dxdf gx]sf] JolQmnfO laqmL ug k]sf] v08df ]o

laqmLdividextfGt0f jf gfdfL ug o a+ssf] jLs[lt lng kg]5

-`_ sg a+s jf ljQLo +yfdf +yfks ]o lwtf] fvL shf lnPsf] cjyfdf shf cnLsf

kofKt pkfox cjnDag ubf d]t pQm shf cnpk xg gsL pQm +yfks ]o g

hkmt ug kg] cjyf lhgf xg uPsf] cjyfdf k|rlnt sfgg adf]lhd a+s jf ljQLo


+yfsf] +yfks ]o laqmL ugkg] afWofTds cjyfdf ]o +Vof cflrTosf cfwfdf

hkmt ulPsf]divideafWofTds kdf laqmL ug kg] pQm +yfks ]o laqmL ugsf nflu

vlbstfsf] klxrfg ug] DaGwdf b]xfosf] k|lqmof cjnDag ug lsg] 5 M

-_ +yfks ]o fjhlgs rgf uL af]nsaf]n -uf]Ko lN86]08_ sf] dfWodaf6

k|rlnt sfgg g]kfn fi6laquo a+ssf] gLlt Pjd lgb]zg ljkLt gxg] uL DalGwt a+s

jf ljQLo +yfsf ljBdfg +yfks ]owgL nufot cGo OR5s JolQm kmd sDkgL

tyf +ul7t +yfnfO laqmL ug vlbstf 5gf6 ug

-_ k|rlnt sfgg tyf ljBdfg lgb]zgdf ePsf] Jojyf adf]lhd oL +yfks ]o vlb

ug] vlbstf +yfks dxdf g kg] Joxf]f d]t hfgsfL ufpg] +yfks ]o

vlbstf klxrfg eOs]kl5 rQmf kFhLsf] k|ltzteGbf 36L +yfks ]o wf0f ug]

+yfks ]owgLsf] +yfks ]osf] xsdf dfly plNnlvt k|lqmof ckgfO ]o laqmL jf

gfdfL ug kg] t r[Qmf kFhLsf] k|ltzteGbf a9L ]o jfldTj wf0f u]sf]

cjyfdf ]o laqmLdividextfGt0f jf gfdfL DaGwL k|lqmof o a+saf6 jLs[lt k|fKt

ePkl5 dfq cl3 a9g]

-6_ +yfks ]o laqm]tf shf rgf s]Gb| lnld6]8sf] sfnf]rLdf rLs[t lxx]sf] eP Totf]

+yfks ]o laqmLaf6 k|fKt xg cfpg] sd clgjfo kdf shf rQmf ug] k|of]hgsf nflu

pkof]u ug kg]5

-7_ plNnlvt Jojyfsf] cwLgdf xL ]o vlbdividelaqmL uL gofF sfod ePsf +yfks

]owgLx lxtsf] cBfjlws ljj0f lbgleq o a+s dIf k]z ug kg]5

-8_ dfly plNnlvt k|lqmof gkyenofO +yfks ]o vlbdividelaqmL ulPsf] cjYffdf b]xfosf sfjfxL

xg]5g

-_ a+s jf ljQLo +yfM g]kfn fi6laquo a+s P]g ) sf] bkmf )) adf]lhd r]t

ufpg] nufotsf cGo sfjfxL ljqm]tf +yfks ]owgLsf xsdf hg a+s jf ljQLo

+yfsf] +yfks ]o xf] f]xL a+s jf ljQLo +yfn] hkmt ug Sg]

-_ vlbdividelaqmLstfM gofF +yfkgf xg] a+s jf ljQLo +yfsf] +yfks ]odf nufgL

ug sg klg Ohfhtkqk|fKt +yfsf] ~rfnssf] kdf xg vlbdividelaqmL u]sf] ldltn]

jifDd of]Uo gxg]

-9_ k|rlnt P]g sfgg o a+saf6 hfL ulPsf gLlt lgb]zgxdf sg kldfhg ePdf f]xL

adf]lhd plNnlvt JojYffdf kldfhg ePsf] dflgg] 5

= k|ltzteGbf a9Lsf] +yfks dxsf] ]o laqmL DaGwdf

a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf sf] pkbkmf -$_ sf] k|of]hgsf] nflu b]xfodf

plNnlvt ztxsf] cwLgdf xL k|ltzteGbf a9L +yfks dxsf] ]o jfldTj x]sf a+s

tyf ljQLo +yfsf +yfks ]owgLxn] rfx]df +yfks dxsf] ]o jfldTj sDtLdf

k|ltzt sfod xg] uL afFsL +yfks ]o jfwf0f ]odf kl0ft ug Sg]5g

-s_ a+s jf ljQLo +yfn] ljQLo sff]af ~rfng ePsf] bz jif kf u]sf] xg kg]5

-v_ +yfks jf +yfks dxsf] ]o jfldTj sDtLdf k|ltzt sfod xg kg]5

-u_ k|ltzteGbf a9L ePsf] ]o jfldTj lwt]fkq ljlgdo ahf lnld6]8 dfkmt vlbdivide

laqmLdividekl0ft ug] k|of]hgsf] nflu +yfksxsf] ]o nufgLsf] cgkftdf dfgkflts kdf

(Pro-rata basis) a9L xg] ]o jfwf0fdf kl0ft ug lsg]5

t sg +yfksdivide+yfks dxdf x]sf] ]owgLn] dfly pNn]v eP cgfsf] ]ox csf]

dxdf kl0ft ug grfx]sf] egL jM3f]if0ff ljj0f k|fKt ePsf] cjyf x]5 eg] afFsL x]sf

boxn] +yfksdivide+yfks dxsf] ]o jldTj k|ltzteGbf sd gxg] uL Totf] ]o

cgkft pkof]u ug kfpg] 5g Psk6s jfwf0f ]odf kl0ft es]sf] ]o kgM

+yfks jf +yfks dxsf] ]odf kl0ft ug kfOg] 5g


-3_ o DaGwdf DalGwt a+s tyf ljQLo +yfsf] ~rfns ldltsf] lkmfl lxt o

a+saf6 jLs[lt k|fKt ug kg]5 oL jLs[lt k|fKt ePkl5 cfufdL fwf0f efaf6 k|aGwkq

tyf lgodfjnLdf cfjZos +zf]wg uL f]xL adf]lhd ]o jfldTj +rgf Pjd ~rfns

ldltdf klg ]o jfldTj cgk k|ltlglwTj xg] uL ldnfpg kg]5 f] adf]lhd k|aGwkq

tyf lgodfjnLdf cfjZos +zf]wg gePDd oL vlbdividelaqmLdivide kl0ft xg] ]osf] c+z

+yfks dxdf g x]sf] dflgg] 5

-ordf_ +yfks dxdf x]sf] ]o jfwf0f ]odf kl0ft uL laqmL ug] JolQmdivide+yf

sfnf]rLdf x]sf] ePdf lghsf] ]o a+s tyf ljQLo +yfsf] shf rQmf ug] k|of]hgsf] nflu

dfq laqmL ug kfOg] 5 sfnf]rLdf x]dividegx]sf] Joxf]f DalGwt a+s tyf ljQLo +yfn] g

Plsg ug kg]5

-r_ o Jojyf cgk +yfks dxsf] jfldTjdf x]sf] ]o jfwf0f ]odf kl0ft ug]

sfo kFhLahf a+lsordf nufot du| ljQLo If]qdf kg] k|efj d]tnfO ljrf uL Psk6sdf

a9Ldf ) k|ltzt laGbDd ug lsg]5 fy oL kl0ft ug] sfo slDtdf k6sDd

ug kg]5

-5_ a+s tyf ljQLo +yfdf ~rfns sfosfL k|dv n]vfkLIfs sDkgL lrj jf aIacute jf ljQLo

+yfsf] Jojyfkg tyf n]vf DaGwL sfodf k|ToIf kn] +nUg JolQmn] Totf] kbdf axfn

x]sf] cjYffdf d]t +yfks dxsf] ]o o Jojyf cgk jfwf0fdf kl0ft ug

afwf kg]5g t vlbdividelaqmL DaGwL k|lqmof k|rlnt sfggsf] cwLgdf xL ug kg]5

^= a+s tyf ljQLo +yfn] kFhL a[lcent Pjd kFhL +rgf kljtg ug rfx]df b]xfosf ztsf] cwLgdf xL

ug Sg]M

-s_ kFhL a[lcentkl5 sn kFhLdf jfwf0f ]o jfldTjsf] cgkft kFhL a[lcent cl3 sfod x]sf]

jfwf0f ]o jfldTjsf] cgkfteGbf sdL gxg] uL dfq kFhL a[lcent ug kg]5

-v_ o a+ssf] lgb]zg adf]lhd a+s tyf ljQLo +yfn] tof uL k]z u]sf]] kFhL of]hgf cgf

tf]lsPsf] Gogtd rQmf kFhL sfod ug Right Renounce ug] k|of]hg afx]s Ohfhkqk|fKt a+s

tyf ljQLo +yfsf] kFhL j[l4 ubf +yfks dxdf gofF ]owgL yk ug kfOg] 5g

-u_ a+s tyf ljQLo +yfsf] kFhL a[lcent Pjd kFhL +rgfdf kljtg ug o a+ssf] kj xdlt

lnO k|rlnt sfgg adf]lhd DalGwt +yfsf] jflifs fwf0f efdivideljz]if fwf0f efjf6

jLs[t ufpg kg]5

-3_ o sfosf nflu o cl3 centflGts xdlt lbOs]sf] cjyfdf pQm 4flGts xdltdf

plNnlvt ztsf] cwLgdf xL sfofGjog ug eg] o Jojyfn] afwf kyenofPsf] dflgg] 5g

-ordf_ o a+saf6 Ohfhtkqk|fKt a+s tyf ljQLo +yfxnfO hfL ulPsf] PsLs[t lgb]zg

)^^ sf] O=k|f= lgb]zg g+= )divide)^^ sf] aFbf g+= ^ -a=lj=lg=lj=dividegLltdivideklkqdividedivide)^^^

ldlt )^$ sf] klkq_ df ePsf] Jojyf adf]lhd +yfks ]osf] cgkft yk ug

jLs[lt k|fKt u]sf a+s tyf ljQLo +yfn] o lgb]zgsf] aFbf g+= cgfsf] +yfks

]o jfwf0fdf kljtgdivide kl0ft ug kfpg] 5gg fy f] sf] clen]vsf nflu ]o

kltsfdf clen]vLs0f uL k|To]s cflys jifsf] jflifs k|ltj]bgdf pQm ljifo vnfpg

kg]5

-r_ Ohfhtkq k|fKt +yfsf] ]o wf0f ug] kmddividesDkgLdivide+yfsf] clGtd lxtflwsfL k|fs[lts

JolQm klxrfg xg]] ljj0f DalGwt dnssf] cflwsfls lgsfoaf6 k|dfl0ft ufO k|To]s

cflys jif dfKt ePsf] () lbg leq a+s tyf ljQLo +yf lgodg ljefudf clen]vLs0f

ug kg]5 t oL ]o wf0f ug] +yf ljb]zL Ohfhtkq k|fKt a+s jf ljQLo +yf

ePdf f]xL +yfsf] ljj0f clen]vLs0f ug kg]5


amp= Cross Holding uL nufgL ulx]sf] +yfks ]o laqmL DaGwdf

a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf ) sf] pkbkmf -_-r_ sfofGjog ug]divideufpg]

lnlnfdf f]xL P]gsf] bkmf -_ sf] k|of]hgsf] nflu b]xfosf ztxdf a+s tyf ljQLo

+Yffxn] cfkdf Cross-holding xg] uL nufgL u]sf] +yfks dxsf] ]o lwtf]kq ljlgdo

ahf dfkmt vlbdividelaqmL ug] DaGwdf b]xfo adf]lhd ug kg]5

-_ o a+saf6 Ohfhtkqk|fKt +yfxn] cGo Ohfhtkqk|fKt +yfdf nufgLdf lxx]sf]

+yfksdivide +yfks dxsf] ]o g]kfn lwtf]kq ljlgdo ahf dfkmt vlbdividelaqmL ug Sg]

uL 56 k|bfg ulPsf]

-_ +yfks ]o gfdfL jf laqmL ubf ljBdfg +yfks ]owgLxsf] kdf lxx]sf cGo

boxnfO k|fyldstf lbgkg] ljBdfg PsLs[t lgb]zg g+= ) sf] JojYff o k|of]hgsf]

nflu nfu gxg]

-_ g]kfn lwtf]kq ljlgdo ahf dfkmt ]o vlb ug] JolQmdivide+yf d]t +yfks dxdf g

sfod xg]

-$_ +Yffks dxsf] ]o vlbstf shf rgf s]Gb| ln= sf] sfnf]rLdf dfj]z gePsf]

xgkg] k|rlnt sfgg tyf o a+saf6 hfL ulPsf lgb]zg adf]lhd +yfks

]odivide+yfks dxsf] ]o vlb ug cof]Uo gePsf] jM3f]if0ff (Self Declaration) ]o

vlb ubfsf] cjYffdf g k]z ug kg]

-_ a+s tyf ljQLo +yfxn] o lgb]zg adf]lhd cGo a+s tyf ljQLo +yfxdf cfkmn]

nufgL u]sf] +yfks ]o o lgb]zg adf]lhd clgjfokdf a]rlavg uL Sg kg]

-^_ ]o vlb laqmL DaGwL cGo Jojyf tyf k|lqmofsf DaGwdf k|rlnt sfgg cgf g xg]

-amp_ lwtf]kq ljlgdo ahf dfkmt Ohfhtkqk|fKt +yfn] vlbdividelaqmL u]sf +yfks ]ox

lwtf]kq ljlgdo ahf dfkmt kgM vlb laqmL ug lsg] t oL ]o vlb ug]

JolQmdivide+yfx DalGwt +yfks dxd xg]

-_ oL JolQm tyf +yfn] kgM ]o vlbdividelaqmL ug] DaGwdf dfly plNnlvt pkaFbf g+=

df pNn]v ePsf] Jojyf afx]ssf cGo Dk0f aFbfsf Jojyfx cfslift xg]

= xsk|b ]o DaGwdf

= xsk|b ]o laqmL DaGwdf

-s_ tf]lsPsf] kFhLsf]if cgkft sfod u]sf a+s tyf ljQLo +yfxiquestsf] xsdf xsk|b ]o hfL

ubf a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf ( -_ adf]lhd jfwf0fnfO laqmL

ljt0f ulPsf] ]o wf0f ug] sg ]owgLn] vlb gu]df jf ]o vlb ug] xs ciquestnfO

laqmL jf xtfGt0f gu]df ToL laqmL xg gs]sf] xsk|b ]osf] c+z v08 -u_ df

plNnlvt cjyfdf afx]s cGo cjyfdf jtM vf]h ug kg]]5

-v_ v08 -s_ adf]lhd vf]h ug k]sf] cjyfdf k|To]s jif dfgkflts iquestkdf rQmf kFhL

j[l4 ub] nhfg kg] o a+ssf] k|fjwfg kfngf ug] k|of]hgsf nflu Totf] vf]hL ug

k]sf] ]osf] sdsf] xbDdnfO cfufdL jifdf dfof]hg ug lsg] 5

-u_ v08 -s_ adf]lhd jtM vf]h ugk]sf] sf0faf6 k|rlnt sfggL tyf gLltut Jojyf

adf]lhd ]o jfldTj +rgfdf k|ltsn c kg] cjyf ePdf dfq Totf] ]osf] c+z

fjhlgs rgf dfkmt fjhlgs af]nsjf]nsf] cfwf (Public Auction Basis) df Gogtd

k|lt ]o dNo = )) tf]sL laqmL ug lsg] 5 oL fjhlgs af]nsjf]nsf]

dfWodaringff laqmL ubf k|lt ]o = )) eGbf a9L k|fKt xg cfpg] sd -Premium_ nfO

DalGwt a+s tyf ljQLo +yfn] 566 Share Premium zLifs cGtut b]vfpg kg]5


-3_ +yfksdivide+yfks dx cGtutsf] laqmL xg gs]sf] otf] xsk|b ]osf] c+z k|rlnt

Jojyf cgk ljBdfg +yfksxnfO laqmL ug lsg] 5 ljBdfg +yfksxnfO laqmL

xg gs]df k|rlnt sfgg adf]lhd a+s jf ljQLo +yfsf] +yfks ]o cGo JolQmnfO

laqmL ugkg] afWofTds cjyfdf ]o +Vof cflrTosf cfwfdf afWofTds kdf laqmL

ug kg] pQm +yfks ]o laqmL ugsf nflu vlbstfsf] klxrfg ug] DaGwdf

b]xfosf] k|lqmof cjnDag ug lsg] 5 M


k|rlnt sfgg g]kfn fi6laquo a+ssf] gLlt Pjd lgb]zg ljklt gxg] uL DalGwt a+s



-_ k|rlnt sfgg tyf ljBdfg lgb]zgdf ePsf] Jojyf adf]lhd oL +yfks ]o

vlb ug] vlbstf +yfks dxdf g kg] Joxf]f d]t hfgsfL ufpg] +yfks

]o vlbstf klxrfg eOs]kl5 rQmf kFhLsf] k|ltzteGbf 36L +yfks ]o

wf0f ug] +yfks ]owgLsf] +yfks ]osf] xsdf aFbf g+= $ df plNnlvt

k|lqmof ckgfO ]o laqmL jf gfdfL ug kg] t r[Qmf kFhLsf] k|ltzteGbf a9L

]o jfldTj wf0f u]sf] cjyfdf ]o laqmLdividextfGt0f jf gfdfL DaGwL k|lqmof

o a+saf6 jLs[lt k|fKt ePkl5 dfq cl3 a9g] o k|lqmofaf6 ]o vlb ug]

JolQmdivide+yf k|rlnt Jojyf cgf of]Uotf ku]sf] xg kg]5

-ordf_ Ohfhtkqk|fKt a+sdivideljQLo +yfn] xsk|b ]o lgisfzg ubf fljssf +yfks

]owgLxn] vlb ug kfpg] xsk|b ]osf] Dk0f jf cf+lzs xs xtfGt0f ug

rfx]df k|rlnt sfgg adf]lhd k|aGwkq tyf lgodfjnLdf Jojyf uL rQmf kFhLsf]

k|ltzt jf f]eGbf sd ]o lnPsf +yfks ]owgLsf] xsdf DalGwt a+sdivideljQLo

+yfn] g +yfks ]owgLsf] nflu tf]lsPsf] of]Uotf (Fit and Proper Test) kf u]sf

JolQmnfO xs xtfGt0f uL lbg Sg]5

-r_ v08 -s_ b]lv -ordf_ Dd hgs sf n]lvPsf] ePtf klg aIacute jf ljQLo +yfsf ~rfns

sfosfL k|dv n]vfkLIfs sfggL Nnfxsf sDkgL lrj jf aIacute jf ljQLo +yfsf]

Jojyfkg tyf n]vf DaGwL sfodf k|ToIf kn] +nUg JolQmn] Totf] kbdf axfn xFbfsf

avt jf Totf] kb 5f8]sf] sDtLdf Ps jifDd DalGwt aIacute jf ljQLo +yf jf Tosf]

xfos sDkgLsf] xsk|b ]o pNn]lvt JolQmxaLr Psfkdf xs xtfGt0f ug jf

xs xtfGt0f jLsf ug xFbg

= xsk|b ]odf kj nufgL ug] DaGwdf

Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] kFhL kofKttf sfod ug] k|of]hgsf nflu +yfksxn]

xsk|b ]o -Right Share_ df kjnufgL ug rfx]df lgDg ztxsf] cwLgdf xL ug Sg] 5g

-s_ kFhL j[l4 DaGwL k|tfj DalGwt a+s tyf ljQLo +yfsf] fwf0fefaf6 lg0fo

eOs]sf] xg kg]

-v_ o a+ssf] lgb]zg cgf kFhLsf]if cgkft kyenofpg] k|of]hgsf] nflu +yfks

]owgLxaf6 clu|d kdf +sng u]sf] sd Calls in Advance zLifsdf hDdf ug kg]

ToL hDdf ulPsf] sdnfO asdivideljQLo +yfn] Tokl5sf] xsk|b ]o -Right Share_

hfL ubfsf] cjyfdf clgjfo kdf dfof]hg ug kg]5 TouL a+s tyf ljQLo

+yfsf ]owgL -+yfksdividejfwf0f dx_ xn] o a+ssf] lgb]zg adf]lhdsf] cfgf]

kFhL of]hgf cgf dfgkflts kdf kFhL kofpg kg] DalGwt cflys jif leqdf g

xsk|b ]o jfkt sd hDdf uls]sf] t ]o af+8kmf+8 gePsf] sf0f DalGwt

cflys jifdf rQmf kFhL zLifsdf dfof]hg xg gs]sf] cjyfdf Totf] sdnfO d]t

]o jfkt clu|d kdf +sng u]sf] sdnfO Calls in Advance zLifsdf b]vfpg lsg]

5 oL clu|d kdf +slnt kFhL sdnfO o a+ssf] lgb]zg cgf dfgkftLs


kdf j[l4 ub hfg kg] rQmf kFhLdf u0fgf ug] k|of]hgsf nflu d]t dfa]z ug lsg]

-u_ oL clu|d kdf ]odf nufgL ubf DalGwt +yfks ]owgLn] cfgf] c+z -Share_

Dd dfq nufgL ug Sg]

-3_ otf] Calls in Advance sf] 66fdf sg k|sfsf] ljwf C0f lbg jf lwtf] fVg gkfOg]

-ordf_ otf] Calls in Advance df sg k|sfsf] Aofh lngdividelbg gkfOg] ]o kFhL jfkt ulg]

Totf] clu|d ]o nufgL sdnfO sg klg cjyfdf lkmtf eQmfg ug lemSg jf 36fpg -

Divestment_ gkfOg] fy otf] sd rQmf kFhLdf n]vf+sg gePDd odf nfef+z lbg

gkfOg]

-r_ xsk|b ]odf ulg] kj nufgL sdnfO Tokl5sf] xsk|b ]o lgisfg -Right Share

Issue_ Fu cfj4 -Tie- up_ ug kg]

-5_ oL clu|d kdf +slnt kFhL sdnfO Calls in Advance zLifsdf b]vfpg kg] odf

hDdf ePsf] sdn] vfd]df zfvf vf]Ng] k|of]hgfy cfjZos kg] cltlQm kFhLsf]

k|of]hgsf] nflu d]t rQmf kFhL x g dfGotf k|bfg ulg]

-h_ xsk|b ]odf kj nufgL eP klg xsk|b ]o lgZsfg ubf kf ug kg] Dk0f k|lqmof

ljBdfg Jojyf kfngf u]sf]] xg kg]

(= Ohfhkqk|fKt +yfdf ljb]zL nufgL DaGwdf

-_ a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf sf] pkbkmf -_ df ePsf] Jojyf

adf]lhd sg ljb]zL aIacute jf ljQLo +yfn] dfq Ohfhkqk|fKt +yfdf nufgL ug Sg] 5g

-_ sg ljb]zL aIacute jf ljQLo +yfsf] nufgL x]sf] sf0faf6 Ohfhtkqk|fKt +yfn] a+s tyf

ljQLo +yf DaGwL P]g )amp sf] bkmf ( adf]lhd jfwf0fnfO laqmL ljt0f ugsf]

nflu cfgf] sn hfL kFhLsf] sDtLdf lt k|ltzt ]o 56 ofpg kg] Jojyfdf 56 kfO

sg sf0fjz ljb]zL nufgL lkmtf nuL g]kfnL JolQm jf +yfnfO laqmL u]sf] cjyfdf

DalGwt Ohfhtkqk|fKt +yfn] Ps jifleq jfwf0f ]osf] lxf sDtLdf ) k|ltzt

kofpg kg]5

-_ Ohfhtkqk|fKt +yfsf] ab]lzs jfldTjdf x]sf] ]o vlb laqmL ug o a+ssf] jLs[lt

lng kg]5

)= Ohfhtkqk|fKt a+s tyf ljQLo +yfsf] +yfks ]owgLxnfO Pp6 +yfks dxdf fVg kg]5

of] lgb]zg hfL xFbf sg a+s tyf ljQLo +yfsf] k|jGwkq tyf lgodfjnLdf f] cgfsf]

Jojyf gePsf] eP cfufdL fwf0f efn] f] DaGwL k|tfj kflt uL +zf]wg ug kg]5

t jb]lzs nufgL +yfut nufgL x]sf a+s tyf ljQLo +yfn] k|aGwkq tyf lgodfjnLdf

dfgkflts k|ltlglwTj sfod xg]] uL ~rfns +Vof tf]Sg] Jojyf ug afwf ku]sf] dflgg] 5g

= vf]hL jrfpm


PsLs[t lgb]zg )amp^ sf] Ohfhtkqk|fKt +yfsf] +yfks ]o gfdfL jf laqmL DaGwL

Jojyf O=k|f=lgb]zg g+= )divide)amp^ af6 hfL ulPsf] lgb]zg tyf f] kZrft ldlt )ampamp ebf

ut]Dd hfL ePsf o ljifoFu DalGwt Dk0f klkqx




g]kfn fi6laquo a+s

s]Gb|Lo sfofno



xndashljQLos0f shf DaGwL Jojyf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfxn] xndashljQLos0f

(Consortium Financing) cGtut k|jfx ug] shfnfO Jojlyt k|efjsfL agfpgsf nflu g]kfn fi6laquo a+s

P]g ) sf] bkmf amp( n] lbPsf] clwsf k|of]u uL b]xfosf lgb]zg hfL ulPsf] 5

= xndashljQLos0f shfsf]]]]]] klefiff

ljifo jf k|+un] csf] cy gnfu]df o lgb]zgdf xndashljQLos0f shf eGgfn] bO jf bO eGbf a9L

Ohfhtkqk|fKt +yfxn] cfkL dembfLsf] cfwfdf Demftf uL sg Pp6f u|fxs kmd

sDkgLnfO jf klof]hgfsf] nflu k|jfx ug]] shf fk6 tyf ljwfnfO Demg k5

= xndashljQLos0f shf (Consortium Financing_DaGwdf

xndashljQLos0f cGtut k|jfx ePsf shf pkef]u ug] kmddividesDkgLn] cujf a+s tyf xefuL

a+sxFu dfq a+lsEuml sff]af ug kg]5 of] Jojyf Loose Consortium shfdf klg dfgkn]

nfu xg]5 t Ps k6s xndashljQLos0f dx u7g eOs]kl5 f] dxsf] xdlt lnO gofF

bonfO k|j]z ufpg of] Jojyfn] afwf kyenofPsf] dflgg] 5g

Loose Consortium eGgfn] xndashljQLos0f dx u7g guL Pp6f klof]hgfsf] nflu kflkfsf]

dfWodaf6 If0f sfod xg] uL bO jf bO eGbf a9L a+s tyf ljQLo +yfn] k|jfx u]sf]divideug]

shf fk6 tyf ljwfUacute eGg] Demgk5

= xndashljQLos0fdf xeflutfsf] nflu cfjZos zt

-_ o a+saf6 ljQLo sff]af ug Ohfhtkqk|fKt +yfxn] dfq xndashljQLos0fdf efu lng

kfpg] 5g

t sdrfL +ro sf]if gfuls nufgL sf]if hnljBt nufgL tyf ljsf sDkgL lnld6]8

aLdf sDkgLnfO o a+saf6 ljQLo sff]af ug Ohfhtkqk|fKt +yf cujf +yf xg]

uL u7g xg] xndashljQLos0f dxdf xefuL e shf k|jfx ug of] Jojyfn] afwf kyenofPsf]

dflgg] 5g

ki6Ls0fndash o lgb]zgsf] k|of]hgsf]nflu aeligcujf +yfAElig eGgfn] xndashljQLos0f dxn] cujf

+yf egL rog u]sf] sg Ohfhtkqk|fKt +yf Demg k5

-_ pkaFbf -_ sf] k|ltaGwfTds jfSof+zdf plNnlvt +yf afx]ssf cGo ljQLo +yfnfO xndash

ljQLos0fdf xefuL ufOPdf o a+snfO hfgsfL ufpg kg]5

$= cGo +yfn] C0f k|jfx ug u|fxssf] vftf vf]Ng aGb]h

-_ xndashljQLos0fdf xefuL gePsf] Ohfhtkqk|fKt +yfn] xndashljQLos0f dxaringff k|jflxt

shfdf yk xg] uL sg klg k|sfsf] shf fk6 tyf ljwf k|jfx ug kfpg] 5g

t ljz]if sf0f k]df x-ljQLos0f dxsf] jLs[lt lnO Totf] dxdf xefuL gePsf]

sg] Ohfhtkqk|fKt +yfn] xndashljQLos0f dxaringff k|jflxt shfdf yk xg] uL sg klg

k|sfsf] shf fk6 tyf ljwf k|jfx ug kfpg]5


ki6Ls0f- o lgb]zgsf] k|of]hgsf]nflu aeligxndashljQLos0f dxAElig eGgfn] xndashljQLos0fdf

xefuL +yfxsf] dx Demg k5

-_ xndashljQLos0fsf] Jojyf cGtut shf fk6 tyf ljwf lnPsf]] sg u|fxs kmd sDkgL

jf klof]hgfsf] Totf] shf fk6 tyf ljwfsf] vftf xndashljQLos0fdf xefuL bo

afx]ssf cGo Ohfhtkqk|fKt +yfdf vf]Ng kfOg] 5g

t Totf] vftf ljz]if sf0fj cGo Ohfhtkqk|fKt +yfdf vf]Ng kg] kllylt k]df xndash

ljQLos0f dxsf] jLs[lt lnO vf]Ng lsg]5

= shf ljt0fsf] lg0fo ug] dofjlw

shfsf] nflu lgj]bg kL xndashljQLos0f dx u7g eO cujf +yfsf] rog d]t eOs] kZrft

gAa] lbgleq xndashljQLos0fdf xefuL xg] cujf +yf tyf xefuL boxn] shf fk6 tyf

ljwf k|jfx ug] jf gug] DaGwdf lg0fo lbOSg kg]5

^= xefuL Ohfhtkqk|fKt +yfsf] rog

xndashljQLos0fdf xefuL xg] cGo boxsf] rog ug] clwsf C0fL lghn] shf fk6 tyf

ljwfsf] nflu lgj]bg lbPsf] Ohfhtkqk|fKt +yfnfO xg]5

t Psk6s xndashljQLos0f dx u7g eOs]kl5 f] dxsf] xdlt lagf gofF bonfO k|j]z

ufpg kfOg] 5g

amp= xndashljQLos0f dxsf] u7g

aFbf g+= adf]lhd rog ePsf Dk0f Ohfhtkqk|fKt +yfn] shf fk6 tyf ljwf k|jfx ug

cl3 xndashljQLos0fdf xefuL xg] Ohfhtkqk|fKt +yfxsf] xndashljQLos0f dx u7g ug kg]5

f] dxsf] cfGtls sfoljlw dx jo+n] lgwf0f u] adf]lhd xg]5

= cujf +yfsf] rog

aeGbf a9L shf fk6 tyf ljwfsf] c+z nufgL ug OR5s u|fxsFu nfdf] cjlwb]lv kllrt

xndashljQLos0fdf cgej k|fKt tyf Jofjflos Nnfx lbg] Ifdtf cflbsf] cfwfdf xndash

ljQLos0f dxsf bon] cfkmdWo]af6 sg Ps Ohfhtkqk|fKt +yfnfO cujf +yfsf] kdf

rog ug kg]5

(= shf ljt0f tyf cnL cujf +yfaf6 ug kg ]

xndashljQLos0f cGtut shf fk6 tyf ljwf k|jfx ubf f]sf] fFjf Aofh cnL ubf cujf

+yf dfkmt ug kg]5 lstf fFjf tyf Aofh cfFlzs kdf cnL ePsf] cjyfdf nufgLsf]

cgkftdf bfdffxLn] jfF8kmfF8 ug kg]5

)= cujf +yfsf] sfd stJo clwsf

cujf +yfsf] sfd stJo clwsf b]xfo adf]lhd xg]5 Mndash

-s_ xndashljQLos0fdf xefuL boxsf] cujf tyf k|ltlglw -Ph]G6_ sf] kdf sfd ug]

-v_ xndashljQLos0fdf xefuL boxsf aLrdf dGjo ug] cfjZos kqfrf ug]

-u_ xndashljQLos0f dxsf] a7s sDtLdf 5 dlxgfdf Psk6s clgjfo kdf af]nfpg]

-3_ sg ljz]if sf0f kL xndashljQLos0f dxsf] sg bon]] dxsf] a7s af]nfpg dfu u]df

kGw| lbgleq a7s af]nfpg]

-ordf_ klof]hgf ljZn]if0f ug] k|ltj]bg tof ug] f] k|ltj]bgsf] k|lt xndashljQLos0fdf xefuL

boxnfO pknAw ufpg]

-r_ klof]hgfsf] nflu cNksfnLg shf dfu ePdf f]sf] cfjZostfsf] ljZn]if0f ug]


-5_ xndashljQLos0fdf xefuL boxsf] xdltsf cfwfdf xndashljQLos0f DaGwL +emftfsf

ztx tof ug] Totf ztxsf] PsdividePs k|lt a xefuL boxnfO pknAw ufpg]

-h_ shf fk6 tyf ljwf k|jfx ugsf nflu cfjZos sfuhft tof kfg]

-em_ lwtf] f]Ssf fVg] Jojyf ldnfpg] tyf aLdf nufotsf nufgL lIft ug] DaGwL Dk0f

sfox ug]

-`_ shf fk6 tyf ljwf If0f DaGwL Dk0f sfuhftx lIft fVg] Totf

sfuhftxsf] k|ltlnkL a xefuL boxnfO pknAw ufpg]

-6_ dondashdodf C0fLaf6 cfjZos tYofIacute tyf cGo rgfx k|fKt ug] f] rgfx a

xefuL boxnfO pknAw ufpg]

-7_ do dodf xefuL boxsf] xeflutfdf klof]hgfsf] ynut lgLIf0f ug] lgLIf0f

k|ltj]bg tof ug] tyf f] k|ltj]bgsf] k|ltlnkL a xefuL boxnfO pknAw ufpg]]

-8_ shf fk6 tyf ljwf k|jfx ulPsf] klof]hgfsf] do dodf sfoDkfbgsf] dNofIacuteg

uL f]sf] hfgsfL a boxnfO ufpg]

-9_ xndashljQLos0f DaGwL o a+sdf k7fpg kg] Dk0f rgfx k7fpg] xndashljQLos0fsf

af]df cujf +yfsf] kdf cGo xefuL boxsf] tkmaf6 d]t o a+sdf cfjZos

kqfrf ug] f]sf] hfgsfL a xefuL boxnfO lbg]

-0f_ C0f gltg] C0fL pk sg lsldsf] sfggL sfjfxL cufl8 a9fpg kg] cjyf cfPdf xndash

ljQLos0f dxsf]] a7saf6 f]sf] lg0fo ufO cfjZos sfggL sfjfxL cufl8 a9fpg]

-t_ cfgf] eldsf lgjfx u]afkt C0fL d]tsf] xdltdf xndashljQLos0f dxn] lg0fo u]

adf]lhd ]jf zNs lng Sg]

-y_ xndashljQLos0f cGtut nufgL ug san u]sf] sd sg boaf6 ljt0f ug l9nfO e f]

sd xefuL bosf] tkmaf6 cujf +yfn] cfgf] k|ltu|fxs shf Ldfleq xL k|jfx

u]df fFjf sd l9nfO u]hlt cjlwsf] Aofh tyf xndashljQLos0f dx aLrsf] xdltdf

lgwf0f ulP adf]lhd xhfgf d]t l9nfO ug] xefuL boaf6 cnpk ugSg]

-b_ xndashljQLos0fsf] Jojyf ldnfpFbf xg] ljleGg vr nufot C0f gltg] C0fL pk sfggL

sfjfxL cufl8 a9fpFbf xg] vr C0fLaf6 cn xg gs]df a xefuL boxaf6

nufgL ulPsf] shf sdsf] cgkftdf cnpk ug Sg]

-w_ shf fk6 tyf ljwf k|bfg ug cl3 shf rgf s]Gb|af6 C0fLsf DaGwdf cfjZos

rgf lngkg] oL rgf lnFbf Totf] C0fL sfnf] rLdf k]sf] jf lghn] sg shf

oyfdodf rQmf gu]sf] ePdf shf k|jfx ug gkfOg]

-g_ xndashljQLos0f DaGwL Demftfdf pNn]v eP adf]lhd C0fLnfO oyfdodf shf fk6

tyf ljwf pknAw ufpg]

-k_ o a+ssf] lgb]zgsf] cwLgdf xL xndashljQLos0f dxsf] a7ssf] lg0fofgf cGo

cfjZos sfd sfjfxL ug]

= axdtsf] lg0fo dfGo xg]

xndashljQLos0fdf xefuL boxsf aLr sg ljifodf dtSotf xg gs]df axdtaf6 lg0fo

lng kg]5 Totf] dtsf] u0fgf ubf shf nufgLsf] k|ltztsf] cfwfdf ug kg]5 sy+sbflrt

dt afa ePdf cujf +yfn] lg0ffos dt lbg kfpg] 5

= xndashljQLos0fdf xefuL boxsf] bfloTj tyf stJo

xefuL boxsf] bfloTj tyf stJo b]xfo adf]lhd xg]5 Mndash


-s_ cujf +yfnfO cfgf] tkmaf6 xndashljQLos0f DaGwL sfdsfjfxL ug] jLs[lt kq -

d~hLgfdf_ lbg]

-v_ cujf +yfnfO cfgf] eldsf lgjfx ug cfjZos kg] Dk0f xof]u pknAw ufpg]

-u_ xndashljQLos0f DaGwL a7sdf qmLokn] efu lng]

-3_ xndashljQLos0f dxsf] a7saf6 cfkrfls kdf shf fk6 tyf ljwf lbg] lg0fo eO

s]kl5 xndashljQLos0f DaGwL +emftfsf ztxdf plNnlvt Dk0f ztxsf] kfngf ug]

-ordf_ xndashljQLos0fsf] efjgfnfO sb uL oyfSo a lg0foxdf dtSo xg] uL cfkL

ljjfbx dfwfg ug k|of ug]

-r_ sg Ps bon] csf] bosf] clxt xg] uL cfgf] jfy klt xg] sg sfd sfjfxL gug]]

-5_ cfkmn] k|jfx ug] shf jLs[t u]kl5 cujf +yfnfO hfgsfL ufO oyfdodf f] sd

pknAw ufpg]

-h_ xndashljQLos0f DaGwL a sfd sfjfxL kfbzLkdf uL shf C0fLFu DalGwt sg

klg rgf Ps cfkdf cfbfgndashk|bfg ug]

-em_ xndashljQLos0f dxsf] a7sn] u]sf] lg0fosf] sfofGjog oyflz3| ug]

-`_ sg klg bon] sg klof]hgfdf tf]lsPsf] LdfeGbf a9L sd nufgL ug PstkmL kdf

shf cnL DaGwL sfd sfjfxL ug f] shfsf] leGg lsldn] juLs0f ug gkfpg]

-6_ xndashljQLos0f DaGwL Demftfdf pNn]v eP adf]lhd C0fLnfO oyfdo shf fk6 tyf

ljwf pknAw ufpg kg]

= yk shf DaGwL Jojyf

xndashljQLos0f cGtut k|jflxt shfdf C0fLnfO yk shf k|bfg ug k]df b]xfosf cfwfdf ug kg]5

Mndash

-s_ C0fLsf] cfjZostfsf] ljZn]if0f uL xndashljQLos0f dxn] dfq yk shf fk6 tyf

ljwfsf sd k|bfg ug] DaGwdf lg0fo ug Sg] oL k|bfg ug lg0fo ePsf] yk shf

sd a boxn] cfndashcfkmn] kj k|jfx u]sf] sdsf] cgkftdf k|bfg ug kg]

-v_ v08 -s_ adf]lhd yk shf k|bfg ug] lg0fo eP kZrft sg xefuL bon] cfkmn] k|jfx

ug kg]] yk sd k|jfx ug cdytf hgfPdf afFsL box Jff afFsL boxsf]

xdltaf6 cGo sg bon] Totf] afFsL sd d]t k|jfx ug Sg] jf yk nufgLsf nflu

xndashljQLos0f dxsf]] xdltdf C0fLsf] d]t xdlt lnO gofF bonfO dfj]z ug

lsg]

-u_ C0fLnfO yk shf jf ljwfsf] cfjZostf k]sf] cjyfdf xndashljQLos0fdf +nUg

+yfxn] shf jf ljwf k|bfg ug gSg] cjyf k]df f] sf] lnlvt hfgsfL C0fLnfO

lbg kg]5

$= xndashljQLos0faf6 x6g Sg] cjyf

-_ xndashljQLos0f bon] klof]hgf DkGg -Project Completion_ df sg afwf gug] uL b]xfosf]

cjyfdf dfq xndashljQLos0f dx 5f]8g Sg]5 Mndash

-s_ xndashljQLos0f dx 5f]8g OR5s bosf] lxf cGo bon] lng d~h u]df jf

-v_ laBdfg boxsf] xdltdf gofF bonfO cfgf] lxf xtfGt0f u]df

-_ xndashljQLos0f dx 5f]8g] bosf] lxf jLsf ug] sg klg bon] kfgf] bosf]

Dk0f bfloTj jxg ugkg]5 xndashljQLos0f 5f]8g rfxg] bon] cfgf] lxf l8sfp06

jf lk|ldoddf d]t laqmL ug Sg]5


= n]vfkLIfs jf kfdzbftf lgolQm ug Sg]

C0fLsf] ljQLo lylt dondashdodf dNofIacuteg ug cfjZos b]lvPdf xndashljQLos0f dxn] cfgf]

tkmaf6 jtGq n]vfkLIfs jf kfdzbftf lgoQm ug Sg]5 oL lgoQm n]vfkLIfs jf

kfdzbftfsf] vr cfkmn] k|jfx u]sf] shf nufgLsf] cgkftdf xndashljQLos0f dxsf k|To]s

bon] Joxf]g kg]5

^= xndashljQLos0f DaGwdf k7fpg kg] ljj0f

cujf +yfn] lgb]zg kmf=g+= = adf]lhd xndashljQLos0f DaGwL k|To]s cflys jifsf] cf]h

k rt cf dfGtsf] ljj0f qodf dfKt ePsf] ldltn] lt lbgleq o a+ssf] a+s tyf

ljQLo +yf lgodg ljefu DalGwt klj]If0f ljefudf clgjfo kdf k7fpg kg]5

amp= vf]hL jrfpm


PsLs[t lgb]zg )amp^ sf] xndashljQLos0f shf DjGwL Jojyf O=k|f=lgb]zg g+= divide)amp^ af6

hfL ulPsf] lgb]zg tyf f] kZrft ldlt )ampamp ebf ut]Dd hfL ePsf o ljifoFu

DalGwt Dk0f klkqx





======================= lnld6]8 -cujf a+s_

xndashljQLos0f shf ljj0f

)amp======== fn ===================== dlxgfsf] -qdfls ljj0f_

l

=g+

=

dxsf] gfd C0fLsf]

gfd

7]ufgf

k|bfg u]sf]

shf

eStfgL

ldlt

yk shf

k|bfg

cnL

sd

afFsL sd slkmo

t

sd ldlt sd ldlt fFjf Aofh fFj

f

Aof

h

+nUg a+s tyf ljQLo +yfsf] ljj0f slkmot dxndf pNn]v ug kg]5


g]kfn fi6laquo a+s

s]Gb|Lo sfofno



shf rgf tyf sfnf]rL DaGwL Jojyf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfxsf] shf k|jfxdf z4tf pkoQmtf

sfod ug] k|of]hgsf] nflu f] DaGwL rgf Jojyf oyfdodf shf gltg] C0fLxsf] sfnf]rL

tof ug] sfonfO lgoldt tyf Jojlyt uL Pp6 yfgaf6 rgf k|fKt xg] Jojyf ug jf~5gLo

ePsfn] g]kfn fi6laquo a+s P]g ) sf] bkmf sf] k|of]hgsf] nflu f]xL P]gsf] bkmf amp( g]kfn fi6laquo

a+s shf rgf ljlgodfjnL )( sf] ljlgod amp n] lbPsf] clwsf k|of]u uL b]xfosf lgb]zg hfL

ulPsf] 5

1 shf rgf s]Gb| DaGwL Jojyf

sDkgL P]g )^ cGtut +yfkgf eO ~rfngdf x]sf] shf rgf s]Gb| ln= nfO g g]kfn fi6laquo

a+s P]g ) sf] bkmf g]kfn fi6laquo a+s shf rgf ljlgodfjnL )( sf] ljlgod

adf]lhdsf] shf rgf s]Gb| -okl5 s]Gb| elgPsf]_ tf]lsPsf] 5

= s]Gb|df C0fL -u|fxs_ DaGwL ljj0f k7fpg kg]

Ohfhtkqk|fKt +yfn] s]Gb|sf] cgnfOg k|0ffnLdf tf]lsPsf] 9fFrfdf shf DaGwL b]xfosf]

ljj0f dlxgf eStfg ePsf] lbgleq cBfjlws ug kg]5

-s_ cfkmn] jLs[t u]sf] Dk0f shfdivideljwf shf k|jfx u]sf] amp lbgleq

-v_ () lbg eGbf a9Ln] efvf gf3]sf Dk0f shfdivideljwf dlxgf eStfg ePsf] lbgleq

pkoQm ljj0f tTkZrft k|To]s cflys jifsf] qodf dfKt ePsf] ldltn] lbgleq shf

rQmf gePDd s]Gb|df k7fpg kg]5 oL s]Gb|df k7fPsf] ljj0fdf kl5 sg kljtg

ePdf jf shf rQmf ePdf efvf gf3]sf] shf lgoldt ePdf jf efvf ldlt yk jf

kgtflnsLs0f ePdf f] sf] hfgsfL d]t lbgleq clgjfo kdf s]Gb|nfO pknAw

ufpg kg]5

jfl0fHo a+s ljsf a+s ljQ sDkgLn] d]t n3ljQ DaGwL sff]af u]sf] eP Totf]

sff]afsf] pkaFbf g+= = pkaFbf g+= = adf]lhdsf] 5sect rgf shf rgf s]Gb|nfO

pknAw ufpg kg]5

$ u|fxssf] ljj0f lng kg]

Ohfhtkqk|fKt +yfdf sg JolQm kmd sDkgL jf +ul7t +yfjf6 shfdivideljwfsf] nflu

cfj]bg k]df shf ljZn]if0fsf] nflu u|fxsdivideC0fLsf] b]xfo adf]lhdsf] ljj0f lng kg]5 Mndash

-s_ JolQmut C0fL tyf hdfgt lbg] JolQmsf] xsdf lghsf] gfulstfsf] k|ltlnkL yfoL

tyf cyfoL 7]ufgf lghsf] tLgkt] Psf3 kljfsf boxsf]] ljj0f

-v_ k|f]k|fO6lkdividefem]bfL kmdsf] xsdf v08 -s_ df pNn]v eP cgksf] k|f]k|fO6divide

fem]bfxsf] ljj0f kmdsf] tkmaf6 sff]af ug clVtofk|fKt JolQmsf] gfd y

7]ufgf fem]bfL Demftfsf] k|ltlnkL f] DaGwL lg0fo


-u_ k|fOe]6 sDkgLsf] xsdf ~rfns f] sDkgLsf ) k|ltzt jf f] eGbf a9L ]o

jfldTj ePsf ]owgLxsf] v08 -s_ df pNn]v eP cgksf ljj0f sDkgLsf]

tkmaf6 sff]af ug] clVtofk|fKt JolQmsf] gfd y 7]ufgf f] DaGwL lg0fo

-3_ klAns sDkgLsf] xsdf ~rfnsx f] sDkgLsf ) k|ltzt jf f] eGbf a9L ]o



-ordf_ lwtf] dNofIacutegstfsf] gfd y 7]ufgf = ) nfveGbf dflysf] xsdf Ohfhtkq

= clgjfo kdf shf rgf lng kg]

_ shf k|jfx ug kfgf] shf gjLs0f ug kg+rgf jf kgtflnsLs0f ug cufj

C0fLdivideu|fxssf] af]df s]Gb|af6 clgjfo kdf shf rgf lng kg]5 oL shf rgf dfu

ePdf s]Gb|n] a9Ldf -ltg_ sfo lbgleqdf Totf] rgf lbg kg]5

t grfFbL d2tL lb sfL If0fkq lwtf] shf = nfvDdsf] Credit Card

shfdf eg] of] Jojyf nfu xg] 5g

_ sg u|fxsdivideC0fLnfO shfdivideljwf k|bfg ubf s]Gb|af6 pkbkmf -_ adf]lhd shf rgf k|fKt

uL s]kl5 cGo lgsfoaf6 rgf lng clgjfo xg] 5g

_ o v08 adf]lhd s]Gb|af6 lnOPsf] shf rgf afkt Ohfhtkqk|fKt +yfn] s]Gb|n] tf]s]sf]

shf rgf ]jf zNs s]Gb|nfO aemfpg kg]5

$= sfnf]rLdf dfj]z ug] k|lqmof

-_ Ohfhtkqk|fKt +yfn] bz nfv kof jf f]eGbf a9Lsf] shf sd sfnf]rL DaGwL

Jojyf cGtut sfnf]rLdf fVg lkmfl ug kg]5 o JojYff cgf Ohfhtkqk|fKt

+yfaf6 hlts kldf0fsf] shf fk6 tyf ljwf sd lnO gltg] C0fLxnfO

sfnf]rLdf fVg DalGwt Ohfhtkqk|fKt +yfn] shf rgf s]Gb|nfO lkmfl ug afwf

ku]sf] dflgg] 5g

-_ oL sfnf]rLdf dfj]z ug DalGwt a+saf6 lkmfl k|fKt ePkl5 f]

gfdfjnLnfO shf rgf s]Gb|n] gfdgfd]L -vftf vf]Nbf lnPsf] klxrfg vNg]

cflwsfls sfuhft_ olsg uL kfFr lbgleq sfnf]rLdf fVg kg]5 sfnf]rLaf6

gfd x6fpg] DaGwL sfjfxL ljBdfg gLltut tyf k|lqmofut Jojyf adf]lhd g

xg]5

= C0fLxsf] juLs0f

Ohfhtkqk|fKt +yfjf6 C0f lnO gltg] C0fLxnfO b]xfo adf]lhd juLs0f ug kg]]5 Mndash

= lgotkjs C0f gltg] C0fLx (Willful Defaulters)

s_ eQmfgLsf] efvf gf3]sf] jifDd klg a+ssf] Dksdf gcfPsf C0f gltL a]kQf ePsf jf

efu]sf C0fsf] kg+rgf kgtflnsLs0f d]tsf] k|lqmof z gu]sf eQmfgLsf]

k|lta4tf hfx] gu]sf

v_ +yfsf] shf aSoftf fkmfkm ug lwtf] laqmL ug lsg] cjyf xFbfxFb klg laqmL ug

gvf]Hg] jf glbg] cjYff lhgf ug]

u_ PseGbf a9L Jojfo ~rfng uL cflht k|ltkmn tyf cfkmFu ePsf] cGo DklQ C0f

ltgdf k|of]u gug]

3_ +yfaf6 hg klof]hgfsf] nflu C0f lnPsf] xf] pQm C0f Todf k|of]u guL cGo p2]Zodf

k|of]u ug ] (Diversion of Fund) Jojfoaf6 cflht sd C0f ltgdf gnufO cGo sfodf

k|of]u ug] (Siphoning off) cGo DklQ lhGff ug] cNksfnLg shfaf6 bL3sfnLg pkof]u


ug] tyf Demftf ljklt sDkgLaf6 xfos sDkgL jf cGo kmddividesDkgLdf fwg k|jfx ug]

ordf_ cfgf] lgoGq0fdf x]sf] klof]hgf jf Jojfodf cGo JolQm jf t]gtf] kIf htMndash sfdbf

sdrfL cflbsf] gfd pkof]u uL cfgf] +nUgtf x]sf] gb]vfpg] dgfo fvL C0f lnPsf

r_ shfsf] efvf gf3]kl5 +yfn] dfu]sf] avt cGo yk If0f jf JolQmut hdfgL glbg]

5_ lwtf] jf Jojfosf] Gbedf hfgLaemL em7f] ljj0f k|bfg ug]

h_ C0fFu DalGwt lwtf] lxgfldgf u]sf] kfOPdf

em_ C0f k|bfg ug] +yfsf sdrfLFudividenfO ldnLdtf] uL bTflxt uL jf cGo usfggL

n]gb]g uL C0f lnPsf gltgsf nflu cjfl~5t bjfj lbg]

`_ klof]hgfsf] ljQLo k|fljlws JojyfksLo tyf dfu cfklt jf ahfkIfsf] unt ljZn]if0f

uL kFhLsf] nfut cjfefljs kn] j[l4 (Overcapitalization) ug] nufgLstf

= kllyltjzM C0f gltg] C0fLx (Non-willful Defaulters)

s_ C0f ltg] dgfo xFbfxFb klg sfa aflxsf] kllylt -aringGaring cflbsf sf0f b]zdf pTkGg

cxh cflys Jofkfls tyf cfBf]lus cjyf jf k|ltsn afxo cjyf_ sf sf0f Jojfo

3f6fdf uO jf dofu|t agL C0f ltg gs]sf

v_ Dofbleq C0f ltg gs]klg cfkmn] C0f lnPsf] +yfsf] Dksdf cfO shf kg+rgf jf

kgtflnsLs0fsf] k|lqmof kf uL +yfnfO dfGo xg] tjaf6 eQmfgLsf] k|lta4tf hfx]

u]sf

^= sfnf]rLdf dfj]z ePsf C0fLnfO Ohfhtkqk|fKt +yfaf6 shf k|bfg ugdf aGb]h

o lgb]zg adf]lhd sfnf]rLdf dfj]z ePsf JolQm kmd sDkgL jf +ul7t +yfnfO

Ohfhtkqk|fKt +yfn] sg klg gofF shfdivideljwf k|bfg ug shfdivideljwf gjLs0f ug yk

shfdivideljwf k|bfg ug lstfjGbLdf k|bfg ePsf] shfsf] afFsL lstf k|bfg ug jf hdfgt

jLsf ug d]t kfpg] 5gg

tndash

s_ sfod x]sf] afFsL shfnfO o a+ssf] lgb]zgsf] kllwleq xL kgtflnsLs0f kg+rgf

ug eg] afwf kUg] 5g Tot sfnf] rLdf dfj]z ePsf C0fLsf] dxFu DalGwt JolQm

kmd sDkgL jf +ul7t +yfxdWo] lgoldt kdf shfsf] fFjf tyf Aofh rQmf ug] JolQm

kmd sDkgL jf +ul7t +yfxsf] xsdf a9Ldf 5 dlxgfDd of] aGb]h nfu xg] 5g Totf

C0fLnfO DalGwt Ohfhtkqk|fKt +yfsf] ~rfns ldltn] C0fLsf] dfu pkoQm b]v]df csf]

5 dlxgfsf] Dofb yk lbg Sg]5 sfnf]rLdf dfj]z ePsf C0fLsf] dxFu DalGwt JolQm

kmd sDkgL jf +ul7t +yfxdWo] tf]lsPsf] efvfdf shfsf] fFjf tyf Aofhsf] eQmfgL guL

efvf g3fpg] JolQm kmd sDkgL jf +ul7t +yfn] Totf] shfnfO a9Ldf 5 dlxgfleq jf

~rfns ldltn] lbPsf] yk Dofbleq lgoldt ufO Sg kg]5 cGoyf Totf] C0fLsf]

dxFu DalGwt JolQm kmd sDkgL jf +ul7t +yfdWo] lgoldt kdf shfsf] fFjf tyf

Aofh rQmf ug] JolQm kmd sDkgL jf +ul7t +yfnfO d]t gofF jf yk shf k|bfg ug

gjLs0f ug jf shfsf] afFsL lstf k|bfg ug d]t kfOg] 5g

v_ qm]l86divide8]lj6 sf8 cGtut xg] sff]afsf] xsdf DalGwt JolQm sfnf]rLsf] bfofdf cfpg

cl3 g hfL ePsf] qm]l86divide8]lj6 sf8sf] nflu Totf] qm]l86divide8]lj6 sf8sf] Dofbleq u|fxsn]

vr u]sf] sd Ohfhtkqk|fKt +Yffn] eQmfgL ug afwf kg] 5g

u_ sfnf]rLdf k]sf JolQmxFu DalGwt kljfsf boxnfO sg Ohfhtkqk|fKt +yfn]

shf k|bfg ug rfx]df ~rfns ldltn] u]sf] lg0fo cgf shf k|bfg ug Sg]5 oL


k|bfg ulPsf] shfsf] xsdf k|rlnt Jojyfsf] bf]Aa shf gf]SfgL Jojyf ug kg]5 t

Dk0f shfxsf] xsdf ztk|ltzteGbf a9L shf gf]SfgL Jojyf sfod ug kg]5g

-3_ shfsf] fFjf Aofh lgoldt ePsf] cjyfdf f] shf gjLs0f ug afwf ku]sf] dflgg] 5g

amp= lwtf] dNofIacutegstf DaGwL ljz]if Jojyf

-_ Ohfhtkq k|fKt +yfn] lwtf]sf] kdf u|fXo xg] DklQ dNofordfsg ufpFbf lwtf]

dNofordfsgstfn] sg jfy gaflemg] uL jf kjfu|x gfvL jtGq kdf cGtfli6laquoo dfGotf

cn cEofx d]tsf cfwfdf lwtf]sf] dNof+sg u]sf] olsg ugkg] 5

-_ sg Ohfhtkqk|fKt +yfn] lwtf] lnnfdL ubf lwtf] dNofIacutegstfn] dNofIacuteg u]sf] sd

kgdNofIacuteg ubf bO ltxfO eGbf sd ePdf jf unt yfgdividek|s[ltsf] lwtf]nfO xL xf] egL

dNofIacuteg u]df Totf lwtf] dNofIacutegstfnfO Ohfhtkqk|fKt +yfsf] lkmfldf s]Gb|n] sfnf]

rLdf dfj]z ug kg]5

-_ sg Ohfhtkqk|fKt +yfn] lwtf] lnnfd ubf f] lwtf]sf] dNofIacuteg sdsf] bO ltxfO eGbf sd

sd dfq p7gdf Totf] dNofIacutegstfsf] sfa aflxsf] cjyf kL lghsf] bf]if gb]lvPsf] eGg]

DalGwt Ohfhtkqk|fKt +yfsf] ~rfns ldltnfO nfu]df Totf]] dNofIacutegstfnfO

sfnf]rLdf gfVg] lg0fo ug Sg]5

-$_ hg shfsf] lwtf] dNofIacuteg ulPsf] xf] f] shfsf] C0fL sfnf]rLaf6 x6]df Totf] lwtf]

dNofIacuteg ug] dNofIacutegstfnfO klg DalGwt as jf ljQLo +yfn] sfnf]rLaf6 x6fpg

kg]5

-_ Ohfhtkqk|fKt +yfn] s]Gb|af6 sfnf]rLdf x]dividegx]sf] rgf lnO lwtf] dNofIacutegstfsf]

rL sfod ug kg]5

= n]vfkLIfs DaGwL ljz]if Jojyf

C0fLsf] Jojfo tyf klof]hgfsf] n]vfkLIf0f ug] n]vfkLIfsn] jfnft gfkmf gf]Sfg lxfj gub

k|jfx ljj0f tyf cGo ljQLo ljj0fx k|dfl0ft ug] qmddf em7f ljQLo ljj0f k|dfl0ft ug]

n]vfkLIfsnfO sfgg adf]lhd sfjfxL ug a+s tyf ljQLo +yfxn] g]kfn rf68 Psfp06]06

+yfnfO lkmfl ugkg]5

(= fxbfgL hkmt ug lkmfl ug]

sfnf]rLdf k]sf JolQmxsf] gofF fxbfgL hfL gug tyf eOx]sf] fxbfgL hkmt ug

Ohfhtkqk|fKt +yfn] g]kfn fi6laquo a+s dfkmt g]kfn sfnfO lkmfl ug Sg]5 fxbfgL

hkmt ePsf JolQmxn] a+s tyf ljQLo +yfxdf Dks fvL +yfnfO dfGo xg] lsldn]

cfkmn] lnPsf] shf kg+rgf jf kgtflnsLs0f u]df Totf JolQmxsf] hkmt ePsf] fxbfgL

lkmtf ug kgM lkmfl ug kg]5

)= sfnf]rL DaGwL Jojyf

= sfnf]rLdf dfj]z xg] cjyfx

Ohfhtkqk|fKt +yfxaf6 bz nfv kofF jf f]eGbf a9Lsf] shfdivideljwf lnPsf C0fLx jf

JolQmnfO b]xfosf sg Ps jf a cjyfdf sfnf]rLdf fVg kg]5Mndash

-s_ shfsf] fFjf jf fFjfsf] sg lstf jf Aofhsf] eQmfgL ldlt Ps jif gf3]df -sg C0fLn]

pkof]u ulx]sf] ljleGg shfdivideljwfdWo] sg Pp6f dfq shfsf] eQmfgL ldlt gf3]df klg_

t DalGwt Ohfhtkqk|fKt +yfsf] ~rfns ldltn] cjyf cflrTo x]L a9Ldf ltg

dlxgfDd yk do k|bfg ug Sg]5

-v_ shf tyf ljwfsf] bkof]u u]sf] k|dfl0ft ePdf


o k|of]hgsf] nflu aeligbkof]uAElig eGgfn] k|of]hg vnfO lnPsf] shf sd DalGwt k|of]hgdf

k|of]u gu]sf] klof]hgf ~rfngdf gx]sf] lgLIf0f tyf klj]If0fsf] qmddf klj]Ifs

n]vfkLIfsaf6 bkof]u ePsf] k|dfl0ft ePsf] cjyfdf shf tyf ljwfsf] bkof]u u]sf]

dflgg] 5

-u_ If0fdf fv]sf] fdfgdivideDklQ bkof]u u]sf] k|dfl0ft ePdf

-3_ C0fL a]kQf ePdf jf () lbgDd Dksdf gcfPdf

-ordf_ k|rlnt sfgg adf]lhd C0fL 6f6 kN6]df

-r_ Ohfhtkqk|fKt +yfn] C0fL lj4 cbfntdf d2f bfo u]sf] cjyfdf

-5_ C0f cnL Gofoflws0fdf phL lbPsf] cjyfdf

-h_ usf]ifdf cfwflt ljwf jf qm]l86 sf8af6 lhgf ePsf] shf (Forced Loan) sf] xsdf

shf zLifsdf n]vf+sg ePsf] () lbg gf3]df

sfnf]rLdf dfj]z xg] cGo cjyfx

-s_ gSsnL r]s 8laquofK6 ljb]zL db|f qm]l86divide8]lj6 sf8 laN cflb sfuhft tyf pks0f k|of]u

uL sd 7uL u]df Tot f]xL 7uL ug] k|of u]sf] ljifodf cbfntaf6 sbf

7xlPdf

-v_ sg JolQm kmd sDkgL jf +ul7t +yf ljQLo sff]af DaGwL ckfwdf +nUg ePsf]

k|dfl0ft ePdf

-u_ sg JolQm kmd sDkgL jf +yfn] Ohfhtkqk|fKt +yfFu lnPsf] shf f] shfsf]

lnvtsf] efvfleq rQmf guL a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf amp

adf]lhd cnLsf] sfjfxL rnfpFbfsf] cjyf

-3_ Ohfhtkqk|fKt +yfn] shf ckn]vg ugkbfsf] cjyfdf

t Ohfhtkqk|fKt +yfn] O=k|f= lgb]zg g+= divide)ampamp aFbf sf] pkaFbf -_ adf]lhd tof

u]sf] sfoljlwsf] Jojyf cGtut xg]uL = ) xhf eGbf sdsf] shf ckn]vg ubf

DalGwt kIfnfO sfnf] rLdf dfj]z guL shf ckn]vg ug Sg]5g

-ordf_ vftfdf dfHbft ckofKt ePdf

sg JolQm kmd sDkgL jf ul7t +yfn] cfgf] vftfdf kofKt dfHbft geO hlts

sdsf] r]s hfL u]df jf r]s lng] JolQmn] r]sdf plNnlvt ljj0f xL ePsf] olsg ug

Sg] cjyfdf afx]s cGo sg sf0fn] r]s lkmtf ePdf aFbf g+= )= df hgs sf

n]lvPsf] ePtfklg b]xfo jdf]hd xg]5 Mndash

-_ Psk6s eQmfgL geOsg lkmtf ePsf] r]ssf] xsdf r]s wfs JolQm kmd sDkgL jf

+yfn] sDtLdf bO sfolbgsf] do lbO DalGwt a+s jf ljQLo +yfdf kgM r]s

k]z ug Sg]5

o v08sf] k|of]hgsf] nflu a+s tyf ljQLo +yfn] vftfdf dfHbft ckofKt x]sf]

sf0f sg r]ssf] eQmfgL lbg gs]df r]ssf] eQmfgL kfpgkg] kIfnfO ki6 kdf

vftfdf dfHbft ckofKt ePsf] pNn]v uL lnlvt kdf lrt ugkg]5

-_ f] Dofb kZrft klg sd eQmfgL gePsf] v08df r]s wfs JolQm kmd sDkgL jf

+ul7t +yfn] r]ssf] sd eQmfgL ugkg] a+s jf ljQLo +yfdf lnlvt kdf

hfgsfL lbg Sg]5 t otf] lgj]bg r]s hfL ePsf] ldltn] ^ dlxgf leq lbOSg

kg]5

-_ v08 -_ adf]lhd lnlvt hfgsfL k|fKt ePkl5 DalGwt a+s jf ljQLo +yfn] r]s

hfL ug] Totf JolQm kmd sDkgL jf +ul7t +yfnfO r]ssf] sd eQmfgL ug


fjhlgs ljbf afx]s ft lbgsf] rgf lbgkg]5 f] ldltleq klg sd eQmfgL

xg gs]df ToTff] r]s lvRg] JolQm kmd sDkgL jf +ul7t +yfnfO pQm r]s hfL

ug] a+s jf ljQLo +yfn] clgjfo kdf sfnf]rLdf rLs[t ug shf rgf s]Gb|df

n]vL k7fpg kg]5 f] cgf gu]df a+s tyf ljQLo +yfnfO o lgb]zg adf]lhd

sfafxL xg]5

-$_ sg JolQm kmd sDkgL jf +ul7t +yfn] a+s tyf ljQLo +yfnfO Totf] eQmfgL

gxg] r]s lbPdf d]t o v08 adf]lhd sfnf]rLdf fVgkg]5 f] cgf gu]df

a+s tyf ljQLo +yfnfO o lgb]zg adf]lhd sfafxL xg]5

-_ o v08 adf]lhd sfnf]rLdf x]sf JolQm kmd sDkgL jf +ul7t +yfn] Totf]

rLaf6 kmsjf gePDd cfgf] vftfdf sd hDdf ug] afx]s cGo sgklg lsldsf]

a+lsEuml sff]af ug kfpg] 5g

-r_ vftfjfnfn] cfkmn] hfL u]sf] r]ssf] sd eQmfgL gxFb vftf aGb u]sf] sf0faf6 sg

r]ssf] eQmfgL xg gs]sf] hfgsfL k|fKt xgffy DalGwt a+s jf ljQLo +yfn] sg

dfWodaf6 DalGwt vftfjfnfnfO k|rlnt sfggL Jojyf cgf hfgsfL ufpg kg]5

oL hfgsfL ufPsf] cjyfdf d]t pQm r]ssf] eQmfgL xg] Jojyf gu]sf] v08df

Totf] r]s hfL ug] JolQmdividekmddividesDkgLnfO sfnf]rLdf fVg lkmfl uL k7fpg kg]5

-5_ g]kfn fi6laquo a+s P]g ) a+s tyf ljQLo +yf DaGwL P]g )amp tyf cGo gLltut

Jojyf adf]lhd o a+sn] lbPsf] lgb]zgsf] kfngf guL gub hljfgfsf] sfjfxLdf k]sf

a+s tyf ljQLo +yfsf ~rfns sfosfL k|dv tyf cGo sdrfLaf6 gub hljfgf

eQmfgL gePDd

-h_ sg sf0f r]s xfPsf] rf]L ePsf] jf cgflws[t kdf k|of]u u]divideufPsf] htf

cflrTok0f cfwfdf vftfjfnfn] r]s Stop Payment u]sf] cjyfdf afx]s cGo

cjyfdf r]s hfL uls]kl5 Stop Payment u]sf] eP tfklg Totf] r]s eQmfgL

gePdf r]s hfL ug] JolQmdividekmddividesDkgLdivide+ul7t +yfnfO v08 -ordf_ adf]lhdsf]

k|lqmof kf uL sfnf]rLdf fVgkg]5

-em_ r]sdf unt xtfIf uL r]s eQmfgL gePdf

-_ sg JolQm kmd sDkgL jf +yfn] hfL u]sf] r]ssf] xtfIf gldn]sf] v08df a+sn]

f] r]s wfsnfO r]ssf] xtfIf gldn]sf] Joxf]f lnlvt kdf hfgsfL ufpg kg]

5

-_ r]s wfsn] r]ssf] xtfIf gldn]sf] Joxf]f r]s hfL ug] JolQm kmd sDkgL jf

+yfnfO a+sdivideljQLo +yf dfkmt hfgsfL ufpg kg] 5 r]s hfL ug] JolQm kmd

sDkgL jf +yfn] r]sdf xL xtfIf gu]df jf r]s kljtg gu]df wfsn] klxnf]

k6s r]s k]z u]sf] sfolbg kZrft r]ssf] sd eQmfgL ugkg] a+s jf ljQLo

+yfdf lnlvt kdf hfgsfL lbg Sg]5




xg gs]df -r]s xfPsf] rf]L ePsf] jf cgflws[t kdf r]s hfL ePsf] lnlvt

lgj]bg k|fKt ePsf] cjyfdf afx]s_ ToTff] r]s lvRg] JolQm kmd sDkgL jf +ul7t

+yfnfO pQm r]s hfL ug] a+s jf ljQLo +yfn] clgjfo kdf sfnf]rLdf

rLs[t ug shf rgf s]Gb|df n]vL k7fpg kg]5 f] cgf gu]df a+s tyf

ljQLo +yfnfO o lgb]zg adf]lhd sfafxL xg]5

-`_ v08 -ordf_ b]lv v08 -em_ Ddsf] Jojyf g]kfnL a+s tyf ljQLo +yfdf vftf eO r]s hfL

u]sf ljb]zL gfuls tyf ljb]zL +yf d]tnfO nfu xg]5


sfnf]rLdf dfj]z xg] kIfx

sg jf a cjyf kL sfnf]rLdf dfj]z xg] b]xfo adf]lhdsf C0fLdivideJolQm kmd sDkgL jf

+ul7t +yf DalGwt cGo kIfxnfO d]t sfnf]rLdf dfj]z ug kg]5

t sg C0fLdivideJolQm sfnf]rLdf k]df Totf C0fLdivideJolQmsf] Psf3 kljfsf boxnfO

sfnf]rLdf fVg kg]5g

-s_ shfdivideljwf pkof]u ug] jf vftfdf kofKt dfHbft geO r]s hfL ug] JolQm kmd sDkgL

jf +ul7t +yf

-v_ k|f]k|fO6Lk kmdsf k|f]k|fO6

-u_ fe]mbfL kmdsf fe]mbfx

-3_ shfdivideljwfsf] nflu hdfgt lbg] JolQm kmd sDkgL jf +ul7t +yf

t hdfgtbftfnfO sfnf]rLdf dfj]z ugkj lghn] hdfgL lbPsf] sd rQmf ug

Ohfhtkqk|fKt +yfn] klt lbgsf] lnlvt rgf lbg kg]5 lnlvt rgfsf] kq DalGwt

JolQmsf] 7]ufgfdf gku]df f] rgf klqsfdf fjhlgs ug kg]5

-ordf_ sDkgLdivide+ul7t +yfsf ~rfnsx

-r_ k|fOe]6 jf klAns sDkgLsf

_ ~rfnsxm

_ kGw| k|ltzt jf f] eGbf a9L ]o jfldTj ePsf ]owgLx

t k|fOe]6 jf klAns sDkgLsf] k|ltzteGbf sd ]o lng] pQm k|fOe]6 jf

klAns sDkgLsf ]owgLxsf]] sg klg lsldsf] ljQLo jfy ePdf a+s tyf ljQLo

+yfxn] Totf ]owgLxnfO d]t sfnf]rLdf dfj]z ug sg afwf ku]sf]

dflgg] 5g

_ ~rfns dgf]gog ug] clwsf kfPsf] JolQm kmd sDkgL +ul7t +yfx

t o a+saf6 Ohfhtkqk|fKt +yfn] k|jfx u]sf] shf jfkt kbLo xlotn] f]xL

shfsf] Iffsf] nflu C0fL +yfsf] ~rfns ldltdf ~rfnssf] xlotdf

k|ltlglwTj ug] Ohfhtkqk|fKt +yfsf] k|ltlglw divide sdrfLnfO sfnf]rLdf dfj]z

ugkg] 5g

-5_ sfnf]rLdf k]sf] sg JolQm jf +yfsf] cGo sg kmddividesDkgLdivide+ul7t +yfdf JolQmut

jf +yfut kdf kGw| k|ltzt jf f]eGbf a9L ]o jfldTj ePdf Totf] kmddividesDkgLdivide

+ul7t +yfsf] ~rfns tyf sfosfL k|dv

t Ps dx cGtutsf JolQm kmd sDkgLsf] xsdf k|ltzteGbf sd ]o wf0f u]sf]

ePtfklg sn ]o nufgLdf k|ltzt gf3]sf] cjyfdf Totf dx cGtutsf JolQm

kmd sDkgLnfO sfn]frLdf rLs[t ug afwf ku]sf] dflgg] 5g

-h_ sfnf]rLdf k]sf] sg JolQm jf +yfsf] k|ltlglw cGo sg u sfL kmddividesDkgLdivide

+ul7t +yfdf ~rfns ePdf Totf] kmddividesDkgLdivide+ul7t +yf

t b]xfosf] a cjyf kf ePdf sfnf] rLdf k]sf] JolQm jf +yfsf] k|ltlglw ~rfns

x]sf] u sfL kmddividesDkgLdivide+ul7t +yfnfO sfnf]rLdf dfj]z ug kg]5g Mndash

-_ sfnf]rLdf k]sf] JolQm jf +yfsf] k|ltlglw ~rfns x]sf] u sfL

kmddividesDkgLdivide +ul7t +yfdf Totf] ~rfnssf] ]o k|ltzt eGbf sd xg kg]

-_ sfnf]rLdf k]sf] JolQm jf +yfsf] k|ltlglw ~rfns x]sf] u sfL kmddividesDkgL

divide+ul7t +yfn] Ohfhtkqk|fKt +yfnfO aemfpg kg] fFjf dividejf Aofh jfktsf]


sd tf]lsPsf] do jf f] eGbf cufj lgoldt kdf rQmf ulx]sf] xg kg]

-_ sfnf]rLdf k]sf] JolQm jf +yfsf] k|ltlglw ~rfns x]sf] JolQmn] ~rfns

kbaf6 flhgfdf u]df jf Totf] JolQm ~rfns kbaf6 dQm ePdf

-em_ o a+sn] hfL u]sf] lgb]zg cgf cfkL DaGw eO Ps dxdf k]sf JolQm kmd

sDkgL jf +ul7t +yf

-`_ u|fxsnfO Uof]G6L lbg] JolQm kmd sDkgL jf +ul7t +yf

t Uof]06L cf+lzs Uof]G6L (Partial Guarantee) sf] xsdf eg] f] Uof]G6Lsf] sd rQmf

u]df C0fLsf] cGo jSoftfsf] nflu of] Jojyf nfu xg] 5g

-6_ C0fLsf] d[To ePdf lghsf] DklQ jLsf ug] JolQmxnfO f] sf] bfloTj axg ufP pQm

bfloTj axg u]sf JolQmxnfO Ohfhtkqk|fKt +yfn] dgflj dflkmssf] do k|bfg ug

Sg]5 bfloTj jxg ug gdfg]df jf pQm Dofbleqdf klg shf rQmf jf lgoldt gu]df

Totf] JolQmxnfO klg sfnf]rLdf dfj]z ug kg]5

-7_ sg C0f jifeGbf a9L cjlwn] efvf gf3]sf] cjyfdf d]t C0fLnfO sfnf]rLdf dfj]z

gulPsf] eP f] sf] kli6s0f k|To]s cflys jif dfKt ePsf] Ps dlxgfleq o a+ssf]

DalGwt klj]If0f ljefu dIf k]z ug kg]5

$ sfnf]rLdf dfj]z gxg] cjyfx

C0fLsf] sfaeGbf aflxsf] b]xfodf plNnlvt sg cfdfGo kllyltsf] sf0faf6 pTkGg dofn]

ubf dodf fFjf dividejf Aofh rQmf ug gs]sf] Joxf]f C0fLn] cgf]w u]df Totf] Joxf]f

dgflj b]lvPdf DalGwt Ohfhtkqk|fKt +yfsf] ~rfns ldltn] Totf u|fxsnfO sfnf]rLdf

dfj]z gug] lg0fo ug Sg]5 Mndash

-s_ af9L klxf] esDk htf k|fs[ltsdividebjL k|sf]k k]df

-v_ sfnf]rLdf dfj]z xg cufj U0f pBf]u kgTyfg ldltsf] lkmfldf kgshf k|bfg

ulPsf C0fLnfO kgshfsf] ljwf pkof]u ug kfpg] cjlwDd

-u_ g]kfn sfn] u|fxssf] hfoh]yf tyf Jojfo ~rfngdf x]sf] yfg clwu|x0f u]df

t Totf] lg0fo ubf cfwfx ki6 kdf vnfpg kg]5

sfnf]rLaf6 gfd x6g Sg] Jojyf

b]xfosf cjyfdf sfnf]rLdf x]sf u|fxssf] gfd Totf] rLaf6 x6fpgsf nflu DalGwt

Ohfhtkqk|fKt +yfn] tLg lbgleq s]Gb|nfO lkmfl uL k7fpg kg]5 oL k|fKt gfdgfd]L

s]Gb|n] sfo lbgleq cBfjlws ulSg kg]5

= efvf gf3]sf] shfsf] fFjf Aofh rQmf u]df jf cfgf] vftfdf kofKt dfHbft geO r]s

hfL u]sf] JolQm sfnf]rLdf dfj]z ePsf]df f] JolQmn] pQm r]ssf] sd r]s hfL

u]sf] JolQmnfO eQmfg u]df

= DalGwt Ohfhtkqk|fKt +yfsf] ~rfns ldltn] pkoQm 7xyenofO shfsf] efvf yk u]df

jf o a+ssf] lgb]zgsf] cwLgdf xL shf kgtflnsLs0f jf kg+rgf u]df

= shf jf ljwfsf] bfloTjsf] Ldf ls6fg uL PseGbf a9L C0fL lDdlnt xg] C0fsf] xsdf

sg C0fLaf6 psf] efusf] fFjf Aofh rQmf u]sf] egL efvf yk u]df jf o a+ssf]

lgb]zgsf] cwLgdf xL shf kg+rgf jf kgtflnsLs0f u]sf] egL DalGwt a+s tyf

ljQLo +yfaf6 n]vL cfPdf Totf C0fLsf] gfd sfnf] rLaf6 x6fpg kg]5 t ~rfns

jf sfosfL kbflwsfL eO sfdsfh ug] JolQmsf] DaGwdf of] Jojyf nfu xg] 5g

$= shfsf] bfloTj cGo JolQm kmd sDkgL jf +ul7t +yfn] jLsf ug] DaGwdf DalGwt

Ohfhtkqk|fKt +yfsf] ~rfns ldltaf6 jLs[lt ePdf oL sfnf]rLaf6 x6fpFbf


bfloTj jLsf ug] JolQm kmd sDkgL jf +ul7t +yfnfO a9Ldf Ps jifsf] Dofb lbg]

pQm Dofbleq shfdivideljwf rQmf jf lgoldt gu]df pQm gofF JolQm kmd sDkgL jf

+ul7t +yf d]tnfO sfnf]rLdf dfj]z ug kg]5

= C0fLxn] lnPsf] C0fdWo] cfgf] bfloTj olsg uL C0fdivideljwf lnPsf] cjyfdf pQm sd

eQmfgL u]sf] egL a+s tyf ljQLo +yfxaf6 n]vL cfPdf shf rgf s]Gb|n] sfnf]rLaf6

x6fpg kg]5 t f] Jojyf ~rfns tyf sfosfL kbflwsfLxsf] xsdf nfu xg] 5g

tyflk ~rfns tyf sfosfL kbflwsfLxsf] xsdf C0f cnL GofofwLs0f tyf cGo

DalGwt Goflos lgsfosf] cfb]z cgf cfgf] bfloTj cgk xg cfpg] c+z jfjsf]

sd eQmfgL u]sf] egL a+s tyf ljQLo +yfxaf6 n]lvcfPdf lghnfO shf rgf s]Gb|n]

sfnf]rLaf6 x6fpg sg afwf kyenofPsf] dflgg] 5g

^= a+s tyf ljQLo +yfxn] kllyltjz C0f gltg] C0fLxnfO shf rgf s]Gb|sf]

sfnf]rLdf dfj]z u]sf] ePtfklg olb s]xL do k|bfg u]df C0fLn] k|of uL 5f]6f]

cjlwdf C0f rQmf u5 eGg] a+s tyf ljQLo +yfnfO nfu]df ^ dlxgfsf] nflu

sfnf]rLaf6 x6fpg] Jojyf ug Sg]5 t ^ dlxgfleq C0f rQmf gu]df clgjfo kdf

sfnf]rLdf dfj]z ug s]Gb|nfO lkmfl ug kg]5

= xndashljQLos0f shfsf] DaGwdf

_ xndashljQLos0f cGtut k|jfx xg] shfsf] DaGwdf o lgb]zgsf] cwLgdf xL cujf a+s

tyf ljQLo +yf (Lead Bank) n] xljQLos0fsf] a7sdf (Consortium Meeting)

shfdividenufgL cgkftsf] cfwfdf axdtsf] lg0foaf6 DalGwt C0fLnfO sfnf]rLdf dfj]z

ugdividex6fpg s]Gb|nfO lkmfl ug kg]5 oL cujf a+s tyf ljQLo +yf (Lead Bank)

sf] lkmfl k|fKt ePkl5 s]Gb|n] DalGwt C0fLnfO sfnf]rLdf dfj]z ugdividex6fpg kg]5

_ olb sg cujf a+s tyf ljQLo +yf (Lead Bank) n] o lgb]zg cgf s]Gb|nfO lkmfl

guL xefuL a+s tyf ljQLo +yfn] C0fLnfO sfnf]rLdf dfj]z u]sf] x]5 eg] s]Gb|n]

xefuL as tyf ljQLo +yfsf] lkmfl k|fKt ePkl5 dfq DalGwt C0fLnfO sfnf]rLjf6

x6fpg kg]5 otf] cjyfdf cujf a+sn] cfkmn] kf ug kg] bfloTj lgjfx gu]sf] 7xL

g]kfn fi6laquo a+s P]g ) sf] bkmf )) adf]lhd sfjfxL ulg] 5

_ sg u|fxsn] xndashljQLos0f shf ljwf cGtut Ohfhtkqk|fKt +yfFu 566 bf]xf]f]

shf tyf ljwfsf] pkof]u uL sfnf]rLdf dfj]z ePsf] x]5 eg] xndashljQLos0f

dxsf] a7sn] sfnf]rLjf6 x6fpg] lkml u]tfklg afFsL vfj shfdivideljwfsf] sd

eQmfgL gu]Dd sfnf]rLdf sfod xg] 5

= sfnf]rLdf dfj]z ugkj rgf lbg kg]

sg klg C0fL jf C0fFu DalGwt cGo a kIfnfO sfnf]rLdf dfa]z ugkj DalGwt

Ohfhtkqk|fKt +yfn] sfnf]rLdf dfj]z ugkg] sf0flxt sDtLdf klt lbg cufj rgf lbO f]

sf] clen]v fVg kg]5 pQm rgf k|bfg ubf tf]lsPsf] Dofbleq C0fLn] shf rQmf jf lgoldt

gu]df sfnf]rLdf dfj]z ulg] Joxf]f pNn]v ePsf] xg kg]5 otf] rgf DalGwt JolQm jf

lghsf] kljfsf bo jf lghsf] sff]afFu DalGwt +yfdf aemfPdf jf fli6laquoo tsf]

klqsfdf k|sflzt u]df rgf k|fKt ePsf] dflgg] 5

= a+s jf ljQLo +yfn] C0f gltg] C0fLnfO shf rgf s]Gb|sf] sfnf]rLdf dfj]z u]sf]df

C0fLn] shf eQmfgL uL sfnf]rLaf6 x6fOs]kl5 ljutsf] sfnf]rL DaGwL clen]vdf gfd

x]s sf0fn] gofF shf k|jfxdf aGb]h nufpg kfOg] 5g shf rgf s]Gb|sf] sfnf]rLaf6

xl6s]sf] cjyfdf sfnf]rL DaGwL clen]vdf gfd x]s sf0f gofF shf k|jfxdf aGb]h

nufpg] JojYff a+s jf ljQLo +yfsf] shf gLltdf x]sf] eP f] JojyfnfO o adf]lhd xg]

uL +zf]wg ugkg]5 +


$ C0fL tyf hdfgtstfnfO lnvt ufpg kg]

sg klg C0fLnfO shfdivideljwf k|bfg ubf o lgb]zg adf]lhdsf] cjyf kL s]Gb|sf] sfnf]rLdf

gfd dfj]z u]df d]f] dGhL 5 egL DalGwt Ohfhtkqk|fKt +yfn] DalGwt C0fL tyf

hdfgLstfnfO lnvt ufpg kg]5

t of] Jojyfn] Totf] lnvt lagf klg C0fL tyf hdfgLstfsf] gfd sfnf]rLdf dfj]z ug

afwf ku]sf] dflgg] 5g

= s]Gb|n] rgf tyf ljj0fx dfu ug Sg]

g]kfn fi6laquo a+s P]g ) sf] bkmf g]kfn fi6laquo a+s shf rgf ljlgodfjnL )( o

lgb]zgsf] p2]Zo sfofGjog ug] lnlnfdf o lgb]zgn] tf]s] afx]ssf cGo rgf ljj0fx

s]Gb|n] Ohfhtkqk|fKt +yfFu dfu ug Sg]5 oL dfu u]sf] rgf ljj0fx pknAw

ufpg DalGwt Ohfhtkqk|fKt +yfsf] stJo xg]5 Ohfhtkqk|fKt +yfn] lgoldtkdf

s]Gb|df cWofjlws rgf gk7fPdf s]Gb|n] rgf pknJw ufpg afWo xg] 5g

^= s]Gb|n] lgLIf0f ug Sg]

Ohfhtkqk|fKt +yfn] s]Gb|df lbg kg] C0fLxsf] ljj0f dod pknAw ufP gufPsf] shf

k|jfx ug cl3 shf rgf lnP glnPsf] tyf pknAw ufPsf ljj0fx cBfjlws eP gePsf]

DaGwdf s]Gb|n] Ohfhtkqk|fKt +yfsf] cgudg tyf lgLIf0f ug Sg]5 f]sf] k|ltj]bg o

a+ssf] a+s tyf ljQLo +yf lgodg ljefu DalGwt klj]If0f ljefudf k]z ug kg]5 s]Gb|n]

otf] lgLIf0fdivideklj]If0f cfgf sdrfL v6fO ynut tyf u ynut kdf ug Sg]5

amp= sfnf]rLdf dflji6 C0fLxsf] ljj0f fjhlgs ug kg]

o lgb]zg adf]lhd k|To]s cf k dfGtDddf sfnf]rLdf dfj]z eO Ps sf]8

kofFeGbf a9L sd ltg afFsL x]sf JolQm kmd sDkgL jf +ul7t +yfsf] gfdfjnL cBfjlws

uL s]Gb|n] fli6laquoo blgs klqsfdf qmdzM fpg df3dfGtleq jfwf0fsf] hfgsfLsf] nflu

k|sflzt ug kg]5 f]] hfgsfL o a+ssf] a+s tyf ljQLo +yf lgodg ljefu tyf DalGwt

klj]If0f ljefu sDkgL lhi6laquofsf] sfofno lwtf]kq jf]8nfO d]t pknAw ufpg kg]5 cGo

JolQmxsf] gfdfjnLsf] xsdf shf rgf s]Gb|n] jfwf0fnfO cfjZos kL dfu u]df zNs

lnO jf glnO Totf] rgf pknAw ufpg kg]5 fy sfnf]rLdf dflji6 JolQmxsf]

cBfjlws rgf s]Gb|n] clgjfo kdf cfgf] j]j fO6df fVg kg]5 fy s]Gb|n] k|sfzg ug]

sfnf]rLdf x]sf C0fLxsf] rLdf JolQmsf] xsdf gfulstf gDa sDkgLdividekmdxsf] xsdf

yfoL n]vf gDa -PAN ) d]t k|sfzg ugkg]5

= cGo Jojyfx

_ uf]klgotf sfod ug kg]

Ohfhtkqk|fKt +yf s]Gb|aLr cfbfg k|bfg xg] rgf tyf cGo ljj0f +j]bgzLn

ePsf]n]] Totf rgf tyf ljj0f cfbfg k|bfg ubf jf clen]v fVbf k0f uf]kgLotf sfod

fVg kg]5

_ JolQmut tyf +yfut hdfgLdf k|jflxt shfsf] DaGwdf

Ohfhtkqk|fKt +yfxaf6 sg klg lsldsf] JolQmut tyf +yfut hdfgLdf k|bfg ePsf]

shf tyf ljwfx lgwflt dodf rQmf gu]df hdfgL lbg] JolQm tyf +yfxnfO d]t

o lgb]zgsf] cwLgdf xL sfnf]rLdf dfj]z ug kg]5 Totf hdfgLstfxn] u]sf]

hdfgL sdsf] LdfDdsf] sd rQmf ePsf] DalGwt Ohfhtkqk|fKt +yfaf6 hfgsfL

k|fKt xg cfPdf hdfgLstfsf] gfd sfnf]rLaf6 x6fpg kg]5

_ ]owgLsf] gfd kljtg eO cfPdf


sfnf]rLdf dfj]z ePsf ]owgLxn] cfgf] ]o cGo JolQmxnfO xtfGt0f uL

lghsf] bfloTj gofF ]owgLn] jLsf u]sf] cjyfdf DalGwt Ohfhtkqk|fKt +yfsf]

~rfns ldltnfO pQm ljifo jLsf uL lkmfl eO cfPdf klxn]sf ]owgLnfO

sfnf]rLaf6 x6fpg kg]5

Ohfhtkqk|fKt +yfaf6 C0f lnPsf sg k|fOe]6 lnld6]8 jf jfwf0fdf ]o hfL uL

gs]sf klAns lnld6]8 sDkgLsf kGw| k|ltzteGbf a9L ]o lng] ]owgLn] Totf]

sDkgLsf] cfgf] jfldTjdf x]sf] ]o laqmL jf gfdfL ugkj C0f k|bfg ug] DalGwt

Ohfhtkqk|fKt +yfsf] jLs[lt lng kg]5 o k|of]hgsf] nflu DalGwt Ohfhtkqk|fKt

+yfsf] jLs[lt glnO Totf] C0fL sDkgLsf] ]o laqmL jf gfdfL ug gkfpg] uL C0f

k|bfg ug] Ohfhtkqk|fKt +yfn] clgjfo kdf sfuh ufpg kg]5 oL jLs[lt glnO

C0fL sDkgLsf] ]owgLsf] ]o gfdfL jf laqmL u]df fljssf ]owgLnfO sfnf]rLdf

fVg kg]5

$_ sfL tyf cwndashsfL lgsfoaf6 dgf]lgt ~rfnsxsf] DaGwdf

o lgb]zgdf cGoq hgs sf n]lvPsf] ePtf klg o a+s g]kfn sf jf g]kfn

sfsf] k0f jf clwsf+z jfldTjdf x]sf] +yfaf6 dgf]lgt sg klg JolQm sg klg C0fL

+yfsf] ~rfns eO Totf] +yf sfnf]rLdf k]df ToL dgf]lgt ~rfnsx

sfnf]rLdf dfj]z xg] 5gg

_ Psf3 kljfsf] DaGwdf

o lgb]zgsf] k|of]hgsf nflu Psf3 kljf eGgfn] DalGwt JolQmsf] klt jf kTgL 5f]f

axfL 5f]L wdkq wdkqL afa cfdf ft]gL cfdf cfkmn] kfng kf]if0f ug kg] bfh

efph efO axfL lbbL alxgL Demg kg]5

t f] zAbn] c+za08f uL dfgf] 5lsectO cfndashcfgf] k]zf Jojfo uL a]sf] kljfsf]

bonfO hgfpg] 5g

^_ shf rgf OsfO

Ohfhtkqk|fKt +yfxn] s]Gb|Lo kdf shf rgf OsfO u7g uL s]Gb| tyf cGo lgsfodf

k7fpg kg] shfrgf DaGwL Dk0f sfox f] OsfOaf6 dfq ugdivideufpg kg]5 s]Gb|Fu

ulg] Dk0f sfosf] nflu OsfOsf hgzlQmnfO tf]Sg kg]5 f]sf] hfgsfL DalGwt

Ohfhtkqk|fKt +yfn] s]Gb|nfO pknAw ufpg kg]5 fy tf]lsPsf] OsfOn]

Ohfhtkqk|fKt +yf s]Gb|aLr xg] kqfrf P+j On]S6laquof]lgs tYofIacutesf] clen]v cBfjlws

uL fVg kg]5

amp_ enj sfnf]rLdf dfj]z ePsfxsf] DaGwdf

sfnf]rLdf dfj]z gxg kg] sg JolQm kmd sDkgL jf +ul7t +yf enj sfnf]rLdf

dfj]z ulPsf] x]5 eg] o DaGwdf DalGwt Ohfhtkqk|fKt +yfsf] ~rfns

ldltaf6 lkmfl eO cfPdf clanDa Totf] JolQm kmd sDkgL jf +ul7t +yfnfO

clen]v g gxg] uL sfnf]rLaf6 x6fpg kg]5 oL sfnf]rLdf dfj]z eO x6]sf

JolQm kmd sDkgL jf +ul7t +yfnfO sfnf]rLdf dfj]z ePsf] dflgg] 5g

_ s]Gb|sf] botf

Ohfhtkqk|fKt +yfxn] shf rgfsf] cfbfg k|bfg ug] dodf shfsf] fFjfdivideAofh

gltg] C0fLnfO sfnf]rLdf dfj]z ug] k|of]hgsf nflu clgjfo kdf s]Gb|sf] botf lng

kg]5

(_ 56

o lgb]zgdf cGoq hgs sf n]lvPsf] eP tfklg g]kfn sf jf g]kfn sfsf] k0f

jf clwsf+z jfldTj ePsf sfL +yfgx o a+saf6 lgIf]k shfsf] sff]af ug


Ohfhtkqk|fKt +yfx jb]lzs nufgL cGtut cfpg] fem]bf nufgLstf ljb]zL lgof]u

bft[+yf ljsf fem]bfx laringkIfLo jf jxkIfLo DaGw ePsf cGtfli6laquoo +3

+yfxnfO sfnf]rLdf dfj]z ulg] 5g

)_ sfnf]rL ljj0f cBfjlws ug]

o lgb]zg adf]lhd s]Gb|n] DalGwt a+s tyf ljQLo +yfn] tof ug] sfnf]rL

cBfjlws uL fVg kg]5

_ s]Gb|sf] sfnf]rLdf rLs[t Ohfhtkqk|fKt +yfsf ]owgLxn] k|fKt ug Sg] xsk|b

]o tyf cu|flwsf ]o C0fkq nfef+zsf DaGwdf b]xfo adf]lhdsf] Jojyf ulPsf] 5

-s_ Ohfhtkqk|fKt a+s tyf ljQLo +yfsf +yfks ]owgLxdWo] s]Gb|sf] sfnf]rLdf

rLs[t eOx]sf +yfks ]owgLn] cfkm +yfks x]sf] a+sdivideljQLo +yfsf] xsk|b

]o tyf cu|flwsf ]o C0fkq vlb ug kfpg] 5gg t s]Gb|sf] sfnf]rLaf6

x6]sf] k|df0f lxt DalGwt a+sdivideljQLo +yfsf +yfks ]owgLn] cfkm +yfks

x]sf] a+sdivideljQLo +yfsf] xsk|b ]o tyf cu|flwsf ]o C0fkq bfjL ug cfPdf

k|rlnt sfgg cgf cGo JolQmdivide+yfnfO a]rljvgdivideafF8kmfF8dividehkmt ullsPsf]

cjyf x]g5 eg] fljss +yfks ]owgLn] k|fKt ug Sg]5g

-v s]Gb|sf] sfnf]rLdf rLs[t C0fLsf] a+s tyf ljQLo +yfsf] +yfks nufotsf cGo

]owgLsf xlotn] kfpg] nfef+z sd cGo a+s tyf ljQLo +yfn] shf aSoftfsf]

k|df0f lxt eStfgL dfu u]df Totf JolQmFu cn ugkg] sd lghn] kfpg]

nfef+z f]Ssf uL DalGwt +yfn] pknAw ufpg kg]5 otf] Jojyf cfg a+s

tyf ljQLo +yfsf] shf rQmf ug] k|of]hgsf nflu d]t nfu xg]5

_ sfnf]rLdf x]sf +yfks ]owgLn] xsk|b ]odf xefuL xg nfef+z lng gkfpg]M

-s_ sfnf]rLdf dfj]z +yfks ]owgLn] o a+saf6 Ohfhtkqk|fKt a+s tyf ljQLo

+yfaf6 lgisfzg xg] sg klg lsldsf] xsk|b ]odf xefuL xg kfpg] 5g

-v_ sfnf]rLdf dfj]z +yfks ]owgLn] k|fKt ug] sg klg lsldsf] nfef+z C0f ltg]

k|of]hg afx]s cGo lsldn] eQmfgL lngdividelbg kfOg] 5g

-u_ Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] sfnf]rLdf rLs[t cfgf] +yfsf]

+yfks ]owgLxsf] ljj0f cBfjlws uL fVg kg]5

_ o a+snfO hfgsfL ufpg kg]

pkaFbf -(_ df pNn]v ePsf +yf afx]s o a+saf6 Ohfhtkqk|fKt jf cgdltkqk|fKt cGo

+yfnfO sfnf]rLdf fVg shf rgf s]Gb|nfO lkmfl ug kj DalGwt Ohfhtkqk|fKt

+yfn] o a+snfO hfgsfL ufpg kg]5

(= b08 hljfgf tyf sfjfxL DaGwL Jojyf

_ Ohfhtkqk|fKt +yfn] s]Gb|df eL k7fpg kg] C0fLxsf] ljj0f sfnf]rLdf fVg kg]

C0fLxsf] gfd tyf ljj0f dodf g s]Gb|df pknAw gufPdf jf Totf tYo nsfP yk shf

ljwf k|bfg u]sf] kfOPdf jf unt rgf k|jfx u]df jf sfnf]rLdf dfj]z ePsf] JolQm

kmd sDkgL jf +ul7t +yfnfO shf k|jfx ePdf jf o a+ssf] lgLIf0f tyf klj]If0f

k|ltj]bgdf Totf] Joxf]f pNn]v eO cfPdf DalGwt Ohfhtkqk|fKt +yf jf ltgsf DalGwt

~rfns kbflwsfL jf sdrfL d]tnfO o a+sn] g]kfn fi6laquo a+s P]g ) sf] bkmf ))

adf]lhdsf] sfjfxL ug Sg]5

_ sfnf]rLdf k]sfnfO C0f ljwf k|bfg u]df hljfgf nufOg]

sfnf]rLdf k]sf JolQm kmd sDkgL jf +ul7t +yfxnfO sg klg a+s tyf ljQLo

+yfn] C0fdivideljwf k|jfx u]df g]kfn fi6laquo a+s P]g ) sf] bkmf (( -_ ad]flhd pQm


C0f ljwf afasf] sd ljuf] sfod uL DalGwt a+s tyf ljQLo +yfnfO hljfgf

ulg] 5

_ sfnf]rLdf fVg lkmfl gu]df hljfgf nufOg]

sg a+s tyf ljQLo +yfn] g]kfn fi6laquo a+ssf] lgb]zg cgf sg JolQm kmd sDkgL jf

+ul7t +yfnfO shf rgf s]Gb|sf] sfnf]rLdf dfj]z ug lkmfl ugkg]df f] u]sf]

gkfOPdf Totf] +yfnfO g]kfn fi6laquo a+s P]g ) sf] bkmf (( sf] pkbkmf -_ adf]lhd

Totf] C0fLFu p7fpg afFsL x]sf] sd afasf] ljuf] sfod uL hljfgf nufOg] 5

$_ sfnf]rLdf k]sf JolQm kmd sDkgL jf +ul7t +yfxnfO k|bfg u]sf] shfdf

ztk|ltzt shf gf]SfgL Jojyf sfod ug kg]

s_ sfnf]rLdf x]sf JolQm kmd sDkgL tyf +ul7t +yfaf6 sg shf cnL ug

afFsL x]sf] eP Totf] shfsf nflu ztk|ltzt shf gf]SfgL Jojyf ugkg] ToL

Jojyf gu]sf] kfOPdf g]kfn fi6laquo a+s P]g ) sf] bkmf )) sf] pkbkmf -_ sf]

v08 -u_ adf]lhd DalGwt sfosfL k|dvnfO kfFr nfv kofFDd gub hljfgf

nufOg] 5

v_ sg C0fL cGo a+s tyf ljQLo +yf dfkmt sfnf]rLdf fv]sf] ePtf klg Totf

C0fLnfO k|bfg ePsf] C0fsf] xsdf Ohfhtkqk|fKt +yfn] cfkmn] k|bfg u]sf] shf

jf ljwfsf] juLs0fsf] cfwfdf shf gf]SfgL JojYff sfod ug lsg] 5

)= Ohfhtkq k|fKt +yfsf +yfks ]owgL shf rgf s]Gb|sf] sfnf]rLdf rLs[t x]sf]

cjyfdf Totf] +yfks ]owgLsf] DklQ lwtf] fvL cGo JolQm jf +yfnfO shf k|jfx ug

kfOg] 5g

= o a+ssf] lgb]zg adf]lhd sfnf] rLdf dfj]z ePsf JolQm kmd sDkgL +yfn] a+s tyf

ljQLo +yfdf vftf -sn vftf d]t_ vf]Ng kfpg] 5gg fy sfnf] rLdf x]sf] JolQm kmd

sDkgL jf +yfsf] sfod x]sf] vftfdf sd hDdf ug afx]s cGo alsEuml sff]af ug kfOg] 5g

t blgs hLjgofkgsf] nflu rflxg] cfwfet cfjZos vrsf] k|of]hgsf] nflu g]kfn sfaf6

tf]lsP adf]lhdsf] sdsf] xbDd sd lgsfNg g]kfn sfnfO aemfpg kg] s zNs bt

cflb ltg tyf a+s jf ljQLo +yfsf] shf gltL sfnf] rLdf dfj]z ePsf JolQm kmd sDkgL

jf +yfn] C0f ltg] k|of]hgsf] nflu dfq vftf ~rfng ug o Jojyfn] afwf ku]sf] dflgg] 5g

= vf]hL jrfpm


PsLs[t lgb]zg )amp^ sf] shf rgf tyf sfnf]rL DaGwL Jojyf O=k|f lgb]zg g+=

divide)amp^ af6 hfL ulPsf] lgb]zg tyf f] kZrft ldlt )ampamp ebf ut]Dd hfL ePsf

o ljifoFu DalGwt Dk0f klkqx




g]kfn fi6laquo a+s

s]Gb|Lo sfofno



clgjfo dfHbftdividejwflgs tntf DaGwL Jojyf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfn] cfgf] lgIf]k tyf fk6L bfloTjsf]

cfwfdf sfod ug kg] clgjfo dfHbft tyf tn DklQ Jojyf DaGwdf g]kfn fi6laquo a+s P]g )

sf] bkmf amp( n] lbPsf] clwsf k|of]u uL b]xfosf lgb]zg hfL ulPsf] 5

= clgjfo dfHbft DaGwL Jojyf

-_ o a+saf6 Ohfhtkqk|fKt aeligsAElig aeligvAElig aeliguAElig jusf +yfn] sn lgIf]k bfloTjsf] -tLg_

k|ltzt_ clgjfo dfHbft jfkt o a+sdf fVg kg]5 o Jojyf adf]lhd sfod ug kg]

clgjfo gub dfHbftsf] Gogtd amp) k|ltzt sd blgs kdf o a+sdf fVg kg] 5 t

)amp cf dfGtleq ufEg]divideufleg] tyf k|flKt k|lqmof DkGg uL +oQm sff]af

~rfng ug] jfl0fHo a+ssf] xsdf )amp( cf dfGtDd clgjfo gub dfHbft jfkt

o a+sdf fVg kg] cgkftdf )=) k|ltzt ljGbn] 56 k|bfg ulg]5

-_ aeligvAElig aeliguAElig jusf Ohfhtkqk|fKt +yfn] o a+ssf] sfofno gePsf] Yffgdf glhssf]

aeligsAElig jusf] Ohfhtkqk|fKt +yfdf o k|of]hgsf] nflu rNtL vftf vf]nL cfjZos sd

hDdf u]df klg clgjfo dfHbftdf u0fgf ulg]5

t Aofh cfhg xg] uL aeligsAElig jusf] Ohfhtkqk|fKt +yfdf hDdf u]sf] sdnfO clgjfo

dfHbftdf u0fgf ulg] 5g otf] vftfsf] hfgsfL o a+ssf] DalGwt klj]If0f

ljefudf lbg kg]5

clgjfo dfHbft k|of]hgsf nflu vf]lng] vftf DalGwt ljQLo +yfsf] s]Gb|Lo sfofno

ePsf] yfgdf dfq vf]Ng kg]5

DalGwt ljQLo +yfsf] s]Gb|Lo sfofno x]sf] yfgdf g]kfn fi6laquo a+ssf] sfofno gePsf]

v08df glhssf] aeligsAElig jusf] Pp6 a+sdf hDdf u]sf] sdnfO dfq clgjfo dfHbftdf

u0fgf ulg]5 o a+ssf] sfofno afx]s PseGbf a9L asdividezfvfdf hDdf u]sf] sdnfO

o k|of]hgsf nflu of]Uo dflgg] 5g

clgjfo dfHbft u0fgf ug] k|of]hgsf nflu vftf vf]lnPsf] a+saf6 DalGwt ljQLo +yfn]

sg klg lsldsf] fk6Ldivideljwf pkof]u ug kfpg] 5g t ljkGg ju shf pknAw

ugdivideufpg o lgb]zgn] afwf kyenofPsf] dflgg] 5g

-_ pkaFbf -_ adf]lhd fVg kg] dfHbft gku ePsf] cjyfdf b]xfo adf]lhd hljfgf nufOg]

5 Mndash

-s_ klxnf] k6s clgjfo dfHbft gku ePsf] cjyfdf gku eP hlt sddf k|rlnt a+s

bsf] k|ltztn]

-v_ bf]|f] k6s clgjfo dfHbft gku ePsf] cjyfdf gku eP hlt sddf k|rlnt a+s

bsf] 8]9L k|ltztn]

-u_ t]|f] k6s f] eGbf kl5 hlt k6s gku eP klg gku eP hlt sddf k|rlnt a+s

bsf] bf]Jj k|ltztn]


t dofu|t 3f]if0ff uL lgIf]k jLsf tyf shf k|jfxdf k|ltaGw nufPsf] cjyfdf

Totf] a+s jf ljQLo +yfnfO hljfgf nufpg clgjfo xg] 5g

-$_ pkaFbf -_ sf] v08 -s_ -v_ -u_ adf]lhd k6s sfod ubf k|To]s cflys jifsf] nflu

cnu cnu k6s sfod ulg] 5 hljfgfsf] k6s lgwf0f ubf $ lbg -bO Ktfx_ sf]

dfHbft u0fgfnfO Ps k6s dflgg]5

-_ clgjfo dfHbftdf gku eP hlt sddf k|rlnt a+s bsf] k|ltztn] bO xKtfsf] lxfadf

hljfgf nufOg]5 oL gku eP hltsf] sdnfO a+s bsf] k|ltztn] u0ff uL 5lAan]

efu ulg] 5 Pp6 cjlw -bO xKtfsf]_ df Gogtd blgs dfHbft tyf clgjfo dfHbft bjdf

gku ePdf nfUg] hljfgfdWo] hg a9L xG5 f] dfq nfUg] 5

-^_ clgjfo dfHbft u0fgf DaGwL k|of]hgsf nflu b]xfosf] k|lqmof ckgfOg]5 Mndash

-s_ clgjfo dfHbftsf] u0fgf fKtflxs cft lgIf]k dfHbftsf cfwfdf ulg] 5

-v_ dfHbftsf] u0fgf ubf v08 -s_ df plNnlvt dofjlw kl5 PsxKtf cGtfn sfod

uL tTkZrftsf] bO xKtf -cfOtjf b]lv $ cf+ lbgsf] zlgjf_ df sfod ulg]

cft gub dfHbftnfO lnOg]5

-u_ clgjfo dfHbft u0fgf ug] k|of]hgsf] nflu sn lgIf]k bfloTjsf xsdf fKtflxs

kdf cfOtjf b]lv zlgjfDdsf] sn lgIf]ksf] of]unfO ft cIacuten]] efu uL blgs

cft lgwf0f ugkg]]5 ouL g]kfn fi6laquo a+s dfHbftsf] u0fgf ubf cfOtjfb]lv

$ cf+ lbgsf] zlgjfDdsf] blgs dfHbftsf] sn of]unfO rfw cIacuten] efu uL blgs

cft lgwf0f ulg] 5

-3_ o lgb]zg adf]lhd sfod ugkg] clgjfo dfHbftsf] slDtdf amp) k|ltzt dfHbft

blgs kdf sfod ugkg]5

-ordf_ o k|of]hgsf] nflu lgwflt lgb]zg kmf=g+= = adf]lhdsf] ljj0f eL xKtf lat]sf]

ft lbgleq clgjfo kdf o a+ssf] DalGwt klj]If0f ljefudf cfOkUg] uL

k7fpg kg]5

-amp_ o p2]Zosf] nflu Ohfhtkqk|fKt +yfsf] Dk0f sfofnoxnfO Pp6 OsfO dflgg] 5

-_ o a+sdf x]sf] vftfdf hDDff xg] uL km08 6laquofGkmsf] lnlnfdf dfuy (Transit) df kg

uPsf] jb]zL db|fsf] sdnfO o a+ssf] dfHbftdf dfj]z ufOg] 5 a+s tyf ljQLo

+yfn] dfuydf kg uPsf] jb]zL db|fsf] sdsf] k|df0f d]t +nUg uL k7fpg kg]5

ki6Ls0fM

-_ o bkmfsf] k|of]hgsf] nflu aeligsn lgIf]kAElig eGgfn] Ohfhtkqk|fKt +yfsf] rNtL sn art

d2tL vftfdf hDdf ePsf] sd Demg k5 f] zAbn] Ohfhtkqk|fKt +yfn] o a+sn]

tf]s]adf]lhdsf ljleGg ljQLo pks0fsf] dfWodaf6 jLsf ug] sd d]tnfO hgfpF5

-_ o a+ssf] fwf0f vftfdf ePsf] dfHbftnfO dfq clgjfo dfHbftdf u0fgf ulg] 5 o

a+sdf ljz]if k|of]hgsf] nflu vf]lnPsf] ljz]if vftf tyf ljb]zL db|f vftfdf x]sf] sdnfO

o k|of]hgsf] nlfu u0fgf ulg] 5g

l6Kk0fLM

-_ clgjfo dfHbft u0fgf k|of]hgsf] nflu kljTo ljb]zL db|fsf] lgIf]k sdrfL hdfgt tyf

dflhg vftfdf x]sf] sd sn lgIf]kdf dfj]z ulg] 5g

-_ aeligrNtL vftfAElig eGgfn] dfu]sf] avt hlxn] klg lemSg kfpg] uL a+s jf ljQLo +yfdf

flvPsf] sdsf] xlxfa n]lvPsf] vftf Demg k5

-_ aeligart vftfAElig eGgfn] a+s jf ljQLo +yfdf artsf] lgldQ flvPsf] sdsf] xlxfa

n]lvPsf] vftf Demg k5

-$_ aeligd2tL vftfAElig eGgfn] a+s jf ljQLo +yfdf lglZrt cjlwDd hDdf xg] uL flvPsf]

sdsf] xlxfa n]lvPsf] vftf Demg k5


-_ clgjfo dfHbft u0fgf ug] k|of]hgfy g]kfn fi6laquo a+ssf] sfofno gePsf yfgxdf x]sf]

gf]6sf]ifdf hDdf xg] dfuy gub -Cash in Transit_ d]t dfj]z ug lsg]5 oL

dfuy sd dfj]z ubf gf]6sf]ifdf hDdf ulPsf] gf]6sf]ifaf6 lemlsPsf] sd DaGwL

k|df0f d]t +nUg u] k7fpg kg]5

= clgjfo dfHbft DaGwL cGo Jojyf

Ohfhtkqk|fKt +yfxsf] sfonfO ljtflt xh ljwfoQm agfpg ahf lgdftfxiquest afx]ssf

o a+saf6 Ohfhtkqk|fKt +yfn] klg sfL If0fkqsf] fFjf tyf Aofh eQmfgL uL f]sf]

zf]wegf o a+saf6 k|fKt ug Sg] xgfn] sfL If0fkqsf] fFjf eQmfgL sdsf] zf]wegf

k|fKt gxFbfDdsf] cjlwsf] nflu pQm sdnfO d]t clgjfo dfHbft cgkft u0fgf ubf dfj]z

ug lsg]5 fy fjhlgs labf kg uO DalGwt a+s tyf ljQLo +yfnfO fFjf sd eQmfgL

ug glsPsf] cjyfdf f] labfsf] cjlwsf] nflu pQm fFjf sdnfO o a+sdf fVg kg]

clgjfo dfHbft cgkft u0fgf ubf dfj]z ug lsg]5

= jwflgs tntf cgkft -Statutory Liquidity Ratio_ DaGwL Jojyf

Ohfhtkqk|fKt aeligsAElig jusf a+sn] sn jb]zL lgIf]ksf] ) k|ltzt aeligvAElig jusf ljsf a+sn]

k|ltzt aeliguAElig jusf ljQ sDkgLn] amp k|ltzt jwflgs tntf cgkft sfod ug kg]5 t

)amp cf dfGtleq ufEg]divideufleg] tyf k|flKt k|lqmof kf uL +oQm sff]af ~rfng ug]

jfl0fHo a+ssf] xsdf )amp( cf dfGtDd sfod ug kg] jwflgs tntf cgkftdf k|ltzt

ljGbn] 56 k|bfg ulg] 5 o k|of]hgsf] nflu a+s tyf ljQLo +yfxiquestsf] lgDgfgfsf] tn

DklQx u0fgf ulg]5 M

-s_ g]kfn sfsf] If0fkqdf u]sf] nufgL

-v_ clgjfo dfHbft k|of]hgsf nflu g]kfn fi6laquo a+sdf flvPsf] sd

-u_ cfgf] 9s6Ldf x]sf] gub dfHbft

-3_ aeligvAElig aeliguAElig jusf +yfsf] xsdf clgjfo dfHbft k|of]hgsf nflu jfl0fHo a+sxdf x]sf]

sd

-ordf_ k|fb]lzs tsf ljQLo +yfxn] dfu]sf jvt k|fKt xg] uL cGo a+s tyf ljQLo

+yfxdf fv]sf] sd

-r_ cGtfli6laquoo ljQLo +yfaringff g]kfnL db|fdf hfL ePsf] C0fkqdf ulPsf] nufgL

-5_ vnf ahf sff]jf cGtut Ohfhtkqk|fKt +yfaf6 o a+sn] +sng u]s]f lgIf]k

t tn DklQ u0fgf ubf dfly pNn]lvt If0fkq jf C0fkqsf] lwtf]df lkf] yfoL tntf

ljwf (SLF) nufot a+s ljQLo +yfaf6 shf lnPsf] eP f] shf sd 36fO vb nufgL dfq

tn DklQdf dfj]z ug kg]5

jwflgs tntf cgkft u0fgf DaGwdf b]xfo adf]lhd Jojyf ulPsf] 5

-_ jwflgs tntf cgkft u0fgf ubf 7Ls cl3Nnf] dlxgfsf] cGTodf x]sf] jb]zL lgIf]k

bfloTjnfO cfwf dflgg]5

-_ otf] cgkft u0fgf uL k|To]s dlxgfesf] jwflgs tntf cgkft sdsf] ljj0f lgb]zg

kmf=g+= = df pNn]v eP adf]lhd k]z ug kg]5

-_ plNnlvt dfHbft gku ePsf] cjyfdf g]kfn fi6laquo a+s P]g ) sf] bkmf (( sf]

pkbkmf -_ df ePsf] Jojyfsf] cwLgdf xL b]xfo adf]lhd hljfgf nufOg] 5 Mndash

-s_ klxnf] k6s jwflgs tntf cgkft gku ePsf] cjyfdf gku eP hlt sddf

k|rlnt a+sbsf] k|ltztn]

-v_ bf]gtf] k6s jwflgs tntf cgkft gku ePsf] cjyfdf gku eP hlt sddf

k|rlnt a+sbsf] bf]Aj k|ltztn]


-u_ t]gtf] k6s f]eGbf kl5 hlt k6s gku eP klg gku eP hlt sddf k|rlnt a+s

bsf] t]Aa k|ltztn]




cnu cnu k6s sfod ulg]5 hljfgfsf] k6s lgwf0f dlxgfsf] cfwfdf ulg]5

-_ jwflgs tntf cgkft gku eP hlt sddf k|rlnt a+sbsf] k|ltztn] dfls lxfjdf

hljfgf nufOg]5 oL gku eP hltsf] sdnfO a+sbsf] k|ltztn] u0ff uL afx|n] efu

ulg]5

-^_ jwflgs tntf cgkft gku ePsf] cjyfdf hljfgfsf] k|of]hgsf nflu o a+sn] tf]s]

adf]lhd k|sflzt u]sf] a+sbnfO g cfwf lnOg]5

b|i6JoM = o bkmfsf] k|of]hgsf] nflu sfL If0fkq eGgfn] g]kfn sfn] hfL u]sf] artkq

ljsf C0fkq 6laquo]hL laN tyf o a+sn] tf]s]sf] cGo If0fkq Demg k5

t ahf lgdftf -Market Maker_ sf] kdf sfo ulx]sf a+s tyf ljQLo +yfxn]

sff]af -Trading_ k|of]hgsf] nflu g]kfn fi6laquo a+s fi6laquo C0f Jojyfkg ljefu cGtutsf]

ljz]if vftf -Special Account_ df x]sf] sfL If0fkqsf] sd lgtfGt sff]af

-Trading_ k|of]hgsf] nflu dfq xg] xFbf f] If0fkqsf] sd jwflgs tntf cgkft

(Statutory Liquidity Ratio SLR) k|of]hgsf] nflu sfL If0fkqdf u0fgf ug kfOg]

5g

= jwflgs tntf cgkft ljj0f k|To]s dlxgf dfKt ePsf] kGw| lbgleq k7fpg kg]5

$= vf]hL jrfpm


PsLs[t lgb]zg )amp^ sf] clgjfo dfHbft DaGwL Jojyf O=k|f lgb]zg g+= divide)amp^ af6 hfL

ulPsf] lgb]zg tyf f] kZrft ldlt )ampamp ebf ut]Dd hfL ePsf clgjfo

dfHbftdividejwflgs tntf cgkftFu DalGwt Dk0f klkqx





clgjfo dfHbft DaGwL ljj0f

ldlt ) ===== fn ======== dlxgf ====== ut] b]lv ) ====== fn ========= dlxgf======== ut] Dd

= xhfdf

clgjfo dfHbft

k|of]hgsf] nflu

sn lgIf]k dfHbft

-s_

gub dfHbft

clgjfo

gub

cgkft

Uuml

-5_ =

[vdividec Uuml]

blgs

kdf

sfod

ulPsf]

dfHbft

k|ltzt

sn

fk6L

-h_

clgjfo

dfHbft

sfod ug]

bO xKtf

g]kfn

fi6laquo

a+sdf

x]sf]

dfHbft

-u_

aeligsAEligju

sf]

Ohfht

kqk|fKt

a+sdf

rNtL

vftfdf

x]sf]

dfHbft

-3_

vb dfuy gub -ordf_ sfL

C0fkq

divideart

kqsf]

fFjf

eQmfgL

sd

-r_

sn

sd

-v_ =

[u +3+

ordf+r]

clgjfo

dfHbft

u0fgf ug]

cjlwsf]

7Ls bO

xKtf

cufl8sf]

xKtf

sd

gf]6

sf]ifdf

hDdf

ulPsf]

sd

-_

gf]6

sf]ifaf6

lemlsP

sf]

sd

-_

cGo

-_

sn

-ndash

+_

cfOtaf cfOtaf

f]daf f]daf

d+unaf d+unaf

awaf awaf

ljxLaf ljxLaf

zqmaf zqmaf

zlgjf zlgjf

cfOtaf

f]daf

d+unaf

awaf

ljxLaf

zqmaf

zlgjf

sn

cft -c_

ljj0f k]z ug] clws[tM

xtfIf M

gfd y M

bhf M

gf]6M clgjfo dfHbft u0fgf ug] cjlwsf] 7Ls bO xKtf cufl8sf] xKtf eGgfn] dfHbft sfod ugkg] bO xKtf cjlwsf]

klxnf] lbg -cfOtjf_ sf] 7Ls bO xKtf cufl8-cfOtjf_ sf] lbg b]lv z xg] xKtf Demg kb5 pbfx0fsf]

nflu )ampdivide^divide ut]b]lv ut] Ddsf] cft lgIf]ksf cfwfdf )ampdivide^divide^ ut] b]lv ( ut]Dd cft dfHbft

sfod ugkg]5


Ohfhtkqk|fKt +yfsf nflu g]= f a+s lgb]zg kmf=g+=

=

jwflgs tntf cgkft -SLR_ DaGwL ljj0f

-dfls_

) === fn ==================== dlxgf

ut]

sfL If0f kqdf u]sf] nufg

L

clgjfo

dfHbft

k|of]h

gfy

g]kfn

fi6laquo a+sdivideaeligvAElig aeliguAElig jusf

+yfs

f] xsdf jfl0fHo a+s

d]tdf x]sf] sd

9s6Ld

f x]sf] gub dfHbft

dfu

]sf jvt k|fKt xg] sd

cGt

fli6laquoo ljQLo +yfaringff g]kfn

L

db|fd

f hfL ePsf] C0fkq

vnf ahf sff]jf cGt

ut g]kfn

fi6laquo a+ssf] lgIf]kdf fv

]sf]] sd

sn jwflgs tntf

ut]


L

clgjfo

dfHbft

k|of]h

gfy

g]kfn


+yfs

f] xsdf jfl0fHo a+s

d]tdf x]sf] sd

9s6Ld

f x]sf] gub dfHbft

dfu


cGt


L

db|fd

f hfL ePsf] C0fkq

vnf ahf sff]jf cGt

ut g]kfn


]sf]] sd

sn jwflgs tntf

amp

(

$ )

^

amp

$

(

) ^

amp

(

$ )

^

sfod u]sf] cft jwflgs tntf -s_

cl3Nnf] dlxgfsf] cGTodf x]sf] jb]zL lgIf]k bfloTj -

v_

sfod ug kg] jwflgs tntf cgkft -u_Ouml-v_ x

a9Ldividegku sd -3_ Ouml -s_mdash-u_

o a+ssf] fwf0f vftfdf ePsf] dfHbftnfO dfq clgjfo dfHbftdf u0fgf ulg] 5 o a+sdf ljz]if k|of]hgsf]

nflu vf]lnPsf] ljz]if vftf tyf ljb]zL db|f vftfdf x]sf] sdnfO o k|of]hgsf] nflu u0fgf ulg] 5g fy

jwflgs tntfdf clgjfo dfHbft sd u0fgf ubf dlxgfesf] cft dfHbft sd dfj]z ug kg]5

fli6laquoot afx]ssf ljQLo +yfxn] dfu]sf jvt k|fKt xg] uL cGo a+s tyf ljQLo +yfxdf fv]sf] sd eGg]

aemg kb5

ldltM clws[tM


g]kfn fi6laquo a+s

s]Gb|Lo sfofno



zfvfdividesfofno vf]Ng] DaGwL Jojyf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfsf] zfvfdividesfofno vf]Ng] Jojyfsf

DaGwdf g]kfn fi6laquo a+s P]g ) sf] bkmf amp( n] lbPsf] clwsf k|of]u uL b]xfosf lgb]zg hfL

ulPsf] 5 Mndash

= zfvfdividesfofno vf]Ng] DaGwL Jojyf

-s_ Ohfhtkqk|fKt a+s tyf ljQLo +yfn] zfvf sfofno vf]Ng o a+ssf] kj jLs[lt

lngkg]5 t dxfgukflnsf pk dxfgukflnsf afx]ssf yfgdf tyf jfl0fHo a+sx

Ps cfkdf ufEg]divideufleg] jf k|flKt k|lqmofdf +nUg eO )amp cf dfGtleq PsLs[t

sff]af ~rfng u]df sf7df8f+ pkTosf afx]ssf dxfgukflnsf pkdxfgukflnsfdf

)amp( cf dfGtDd zfvf sfofno vf]Ng o a+ssf] jLs[lt lng kg] 5g fy zfvf

sfofno tyf PS6]Gg sfpG6 vf]Nbf sff]af z u]s lbg pQm zfvf tyf PS6]Gg

sfpG6 DaGwL ljj0f o a+ssf] lkf]l6ordf kf]6ndf cBfjlws ug kg]5

-v_ b]xfosf] cjyf kf u]sf Ohfhtkqk|fKt +Yffn] cfgf] sfoIf]q leq gofF zfvf sfofno

vf]Ng Sg]5gM

-c_ zfvf ljtf ugsf nflu k|tfljt yfg ljQLo kn] DefJo x]sf] ynut cWoog

k|ltj]bg tof ug kg]

-cf_ o a+ssf] gLltut Jojyf tyf lgb]zg adf]lhd tf]lsPsf] Gogtd rQmf kFhL sfod

u]sf]

-O_ o asjf6 Ohfhtkq k|bfg ubf tf]lsPsf ztx kf ugsf fy zfvf vf]Ng

cufl8sf] qdfls ljQLo ljj0fdf o a+sn] tf]s]sf] kFhLsf]if kf u]sf]

-O_ zfvf sfofnodf rgf cfbfg k|bfg ugsf] nflu g]6jlsEuml (Networking) uL jf

ljBtLo dfWodjf6 s]Gb|Lo sfofnodf rgf k|0ffnLdf tTsfn cfj4 xg Sg] Jojyf

u]sf]

-p_ 7Ls cl3Nnf] qodfdf lgliqmo shf (NPL) k|ltzteGbf a9L gePsf]

-pm_ DalGwt +yfsf] ~rfns ldltaf6 zfvf sfofno yfkgfdivide~rfng ug] DaGwL

lg0fo ePsf] xg kg] ~rfns ldltn] lg0fo u]sf] ldltn] lbgleq o a+s

dIf +nUg cgrL $= adf]lhdsf] 9fFrfsf] kmfd eL jLs[ltsf] nflu cfj]bg

lbg kg] o a+saf6 jLs[lt kfPsf] ldltn] 5 dlxgfleqdf zfvf sfofno vf]nL

sff]af ~rfng ul Sg kg]

-u_ zfvf dividesfofno vf]Ng] lg0fo ubf jf ~rfngsf] dodf dfly plNnlvt zt tyf

Jojyfx kf gePsf Jojyfkg wfsf] k|lqmofdf x]sf +yfxn] ljz]if cjyfdf o

asn] tf]lslbPsf] ztxsf] cwLgdf xL zfvf sfofnodividecGo sfofno yfkgf ug kfpg]5

-3_ zfvf ljtf ug jLs[lt k|bfg ubf k|tfljt If]qsf] Jofjflos sff]af a+lsEuml ]jfsf]


kxFr tyf pQm a+s jf ljQLo +yfaf6 s[lif phf ko6g n3 pBdsf] If]qdf shf

k|jfxdf xg Sg] j[l4sf] lylt emNsg] uL k]z ulPsf] DefJotf cWoog k|ltj]bg

d]tnfO cfwf agfOg] 5 zfvf yfkgfsf] nflu k]z ulg] DefJotf cWoog k|ltj]bgdf

k|tfljt zfvf yfkgfsf nflu xg] kFhLut tyf cGo vrx tLg jifleqdf f]xL +yfsf]

cGtzfvf Aofh cfDbfgL afx]ssf a+lsEuml sff]afaf6 k|tfljt zfvf dgfkmfdf +rflnt xg

Sg] cfwf d]t dfj]z ug kg]5

-ordf_ sf7df8f+ pkTosf aflx tLg j6f zfvf vf]nL ~rfngdf NofP kZrft dfq sf7df8f+

pkTosfdf a+lsordf ]jfsf] kxFr sd ePsf yfgnfO klxnf] k|fyldstf lbg] uL Ps zfvf

vf]Ng jLs[lt k|bfg ug lsg]5 sf7df08f pkTosf aflx vf]Ng] tLg zfvfdWo] sDtLdf

bO zfvf gukflnsf jf ufFpkflnsfdf vf]lnPsf] xgkg]5

t jfl0fHo a+sx Ps cfkdf ufEg]divideufleg] jf k|flKt k|lqmofdf +nUg eO )amp

cf dfGtleq PsLs[t sff]af ~rfng u]df sf7df8f+ pkTosf aflx tLg j6f zfvf

vf]nL ~rfngdf NofP kZrft )amp( cfdfGtDd sf7df8f+ pkTosfdf Ps zfvf vf]Ng

o a+ssf] jLs[lt lng kg] 5g fy cfoft lgoft Jofkfsf nflu k|dv eGf gfsf

dflgPsf sfFslesectf ljf6gu jLu+h exjf g]kfnu+h wgu9Ldf PsdividePsj6f zfvf

sfofno yfkgf ug pkoQm Jojyfn] afwf kyenofPsf] dflgg] 5g

-r_ sg Ohfhtkqk|fKt as jf ljQLo +yfn] o a+saf6 dofu|t 3f]if0ff ulPsf a+s jf

ljQLo +Yffsf] zfvf vlb ug] ePdf bj +yfn] k|rlnt sfgg tyf cfgf] cflys k|zfg

ljlgodfjnLsf] cwLgdf xL zfvf vlb laqmL ug Sg]5g sf7df08f pkTosf nufot

cGo sg klg yfgdf cjlyt dofu|t a+s tyf ljQLo +yfsf] zfvf sfofno vlb

uL ~rfng u]df zfvf vlb ug] a+s tyf ljQLo +yfnfO dfly pNn]lvt v08 -r_ sf]

Jojyf clgjfo xg] 5g

t o a+saf6 dofu|t 3f]if0ff geO ljz]if lgufgLdf x]sf a+s jf ljQLo +yfsf]

zfvf sfofno vlb laqmL DaGwdf o a+ssf] kj jLs[lt lnP dfq ugdivideufpg

lsg] 5

-5_ k|fb]lzs sfofno DaGwL JojyfM

-_ aeligsAElig jusf jfl0fHo a+sxn] k|To]s k|b]zdf PsdividePs j6fsf bn] k|fb]lzs sfofnox

yfkgf ugkg]5

-_ aeligvAElig aeliguAElig jusf ljQLo +yfn] cfjZostf cgf k|To]s k|b]zdf k|fb]lzs sfofnox

yfkgf ug Sg]5g

-_ k|fb]lzs sfofno yfkgf ubf lgDgfgfsf] Jojyfdividek|lqmof kfngf ug kg]5

-s_ Ps lhNnfdividek|b]zleqsf zfvf sfofnoxnfO Pp6 k|fb]lzs sfofnosf]

dftxtdf fVg kg]5

-v_ k|fb]lzs sfofnon] cfkm dftxtsf zfvf sfofnoxsf] sfdsfafxLsf]

cgudg lgLIf0f tyf n]vfkLIf0fsf cltlQm s]Gb|Lo sfofnon] tf]lslbPsf

cGo sfox htM cfkmnfO tf]lsPsf] Ldfleqsf] zfvf sfofnoxaf6 k|fKt

shf kmfOn cWoog uL jLs[ltsf] lg0fo lng] s]Gb|Lo sfofnoaf6 k|fKt

dnGbsf] Jojyfkg ug] dftxtsf zfvf sfofnoxdf ljt0f ug] gofF zfvf

sfofnosf] nflu DefJotf cWoog uL k|ltj]bg tof ug] DalGwt k|b]z

cGtutsf zfvfx+usf] dGjo lgufgL +yfut zfg hf]lvd Jojyfkg

Pjd ugff] gjfO htf sfox nufotsf cGo k|zflgs sfox d]t ug

Sg]5

-u_ k|fb]lzs sfofnoaf6 a+lsEuml sff]af ugdivideufpg kfOg] 5g

-3_ k|fb]lzs sfofno vf]Ng kj DalGwt Ohfhtkqk|fKt +yfsf] ~rfns ldltn]

f] sfofno vf]Ng] DaGwdf lg0fo ug kg]5


-ordf_ k|fb]lzs sfofno ~rfngdf cfPsf] lbgleq o a+ssf] a+s tyf ljQLo

+yf lgodg ljefu tyf DalGwt klj]If0f ljefunfO hfgsfL ufpg

kg]5

-h_ +3Lo +rgf cgf to ePsf amp yfgLo txdWo] )ampamp cf dfGtDd jfl0fHo

a+ssf] zfvf gx]sf yfgLo txdf tf]lsPsf jfl0fHo a+sn] clgjfo kn] zfvf vf]Ng kg]5

ljsf a+sxn] jfl0fHo a+s ljsf a+s bj gx]sf yfgLo txdf zfvf vf]Ng Sg]5g

o Jojyf adf]lhd zfvf vf]Ng] DaGwdf b]xfosf] k|lqmofut Jojyfx ulPsf] 5

-_ o Jojyf adf]lhd DalGwt jfl0fHo a+s jf ljsf a+sn] ~rfns ldltaf6

lg0fo ufO zfvf sfofno vf]Ng Sg]5g o a+ssf] jLs[lt cfjZos kg] 5g

oL zfvf vf]n]sf] lbgleq o a+snfO hfgsfL ufpg kg]5

-_ o Jojyf adf]lhd tf]lsPsf] yfgLo txdf zfvf vf]Ng] jfl0fHo a+s jf ljsf

a+ssf] zfvf sfofnonfO sfL sff]af ~rfng ug lbg] Jojyf ldnfOg]5

-_ o a+ssf] ldltM )amp$dividedivide$ kq+Vof M

a+=lj=lg=ljdividegLltdivideklkqdividesvudividedivide)amp$divideamp sf] klkqdf tf]lsP adf]lhdsf a+lsEuml

ljwf gku]sf ^ yfgLo txdWo] sg bO txdf zfvf sfofno vf]nL +rfngdf

NofP kZrft dfq f]xL cgrLdf tf]lsPsf jfl0fHo a+sxnfO sf7df8f+

dxfgukflnsf jf nlntk dxfgukflnsfdf Pp6f zfvf sfofno vf]Ng jLs[lt

k|bfg ug lsg]5

= s]Gb|Lo sfofno zfvf jf sg lsldsf] sfofno aGb ug] yfgfGt0f ug] ufEg] tyf 7]ufgf

kljtg DaGwL Jojyf

-s_ Ohfhtkqk|fKt +yfn] o a+ssf] kj jLs[lt lagf zfvf jf sg klg lsldsf] sfofno

aGb ug jf yfgfGt0f ug jf ufEg kfpg] 5gg

-v_ Ohfhtkqk|fKt +yfn] dxfgukflnsf pkndash dxfgukflnsf gukflnsfsf] f]xL j8fleq

tyf ufFpkflnsfsf] xsdf f]xL ufFpkflnsfleq zfvf sfofno yfgfGt0f ug k]df

Ohfhtkqk|fKt +yfsf] ~rfns ldltsf] lg0fofgf yfgfGt0f uL amp lbgleq f]sf]

hfgsfL o a+snfO lbg kg]5

-Uf_ Ohfhtkqk|fKt +yfn] s]Gb|Lodividelhi68 sfofno -skf]]6 sfofno_ sf] 7]ufgf kljtg ug jf

yfgfGt0f ug rfx]df o assf] jLs[lt lnO k|rlnt sfggsf] cwLgdf xL cfgf]

k|aGwkq tyf lgodfjnLdf +zf]wg uL ug Sg] 5g

= sfofno do DaGwL Jojyf

g]kfn fi6laquo a+s vn]sf] lbg tyf o a+ssf] alsordf sfofnon] alsordf sff]jf ug] doDd

Ohfhtkqk|fKt +yfxn] clgjfo kdf cfgf] sfofno vf]nL alsordf sff]jf ~rfng ug kg]5 t

Ohfhtkqk|fKt +yfxn] g]kfn fi6laquo a+s vn]sf] lbg dosf cltlQm do tyf cGo ljbfsf lbg

dodf cfgf] sff]af ~rfng ug] ePdf o assf] a++s tyf ljQLo +yf lgodg ljefu

DalGwt klj]If0f ljefudf lnlvt kdf kj hfgsfL lbO sff]af ~rfng ug Sg] 5g

$= PS6]Gg sfp06 DaGwL JojyfM

-s_ Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] PS6]Gg sfp06 vf]Ng o a+ssf] kj jLs[lt

lng kg]5 t v08 -v_ adf]lhdsf ztx kf u]sf Ohfhtkq k|fKt a+s tyf ljQLo

+yfxn] sf7df08f pkTosf dxfgukflnsf pkdxfgukflnsf afx]ssf If]qdf

PS6]Gg sfp06 vf]Ng o a+ssf] jLs[lt lngkg] 5g

-v_ PS6]Gg sfp06 vf]Ngsf nflu Ohfhtkqk|fKt +yfxn] b]xfosf ztx kf u]sf] xgkg]

5 Mndash

-c_ o a+sn] tf]s]sf] Gogtd kFhLsf]if cgkft tyf rQmf kFhL sfod u]sf]


-cf_ lgliqmo shf cgkft k|ltzt eGbf a9L gePsf]

-O_ o a+saf6 tf]lsPsf] Aofhb cGt sfod u]sf]

-O_ rfn tyf cl3Nnf] cflys jifdf clgjfo dfHbft afx]s o a+saf6 cGo sg

sfjfxLdf gk]sf]

-u_ v08 -v_ adf]lhdsf ztx kf u]sf Ohfhtkqk|fKt +yfxn] sf7df08f pkTosf

dxfgukflnsf pkdxfgukflnsf leq x]sf cbfnt cktfn lgs Aof]s

ljZjljBfno SofDk ljBfno sfL sfofno cfBf]lus If]q tyf ljb]zL s6glts

lgof]uxsf] lkmfldf pQm lgsfoxsf]] xftfleq jf clwstd )) ld6Ddsf]]]] bLleqdf

PS6]Gg sfp06 vf]Ngsf nflu cfj]bg k]z u]df cfjZostf cflrTotf x]L jLs[lt

k|bfg ug lsg] 5

-3_ PS6]Gg sfp06af6 sf]if tyf usf]ifdf cfwflt shf tyf ljwfx DaGwL sfo ug

kfOg] 5g

-ordf_ PS6]Gg sfp06af6 ljb]zL db|fsf] vlbdividelaqmL DaGwL sfo ug rfx]df o a+ssf] ljb]zL

ljlgdo Jojyfkg ljefuaf6 Ohfhtkq lng kg]5

-r_ Ohfhtkqk|fKt +yfn] PS6]Gg sfp06sf] lxfj ldnfgsf] nflu glhssf] zfvf tf]Sg

kg]5

-5_ PS6]Gg sfp06 zfvfdf kljtg xg] ePdf zfvf yfkgf DaGwL gLltut k|lqmof kf ug

kg]5

-h_ o a+ssf] ldltM)amp$dividedivide$kq+Vof Ma+=lj=lg=ljdividegLltdivideklkqdividesvudividedivide)amp$divideamp sf]

klkqdf tf]lsPadf]lhdsf alsEuml ljwf gku]sf ^ yfgLo txdf hg afl0fHo a+sn] zfvf

sfofno vf]n]sf] 5 f] afx]s cGo a+sdivideljQLo +yfn] klkqsf] ldltn] tLg jifDd

PS6]Gg sfp06 vf]Ng kfpg] 5gg

= Dksdividek|ltlglw sfofno DaGwL Jojyf

= b]xfosf cjyf kf u]sf aeligsAElig jusf a+sxn] o a+ssf] jLs[lt lnO ljb]zdf Dksdividek|ltlglw

sfofno vf]Ng Sg] 5gMndash

-s_ o a+sn] tf]s]sf] Gogtd rQmf kFhL kf u]sf]

-v_ ljut Ps jif b]lv lgoldt kdf o a+sn] tf]s]sf] kFhLsf]if sfod u]sf]

-u_ ljut tLg jifb]lv lgliqmo shf cgkft k|ltzteGbf sd x]sf]

-3_ +yf +yfsf ~rfnsnfO o a+saf6 sg sfjfxL ulPsf] eP Totf] sfjfxL ePsf] ^

dlxgf kf eOs]sf]

= pkaFbf df plNnlvt of]Uotf ku]sf OR5s a+sn] jk|yd 4flGts xdltsf] nflu o a+s dIf

cfj]bg ug kg]5 oL cfj]bg ubf b]xfo adf]lhdsf sfuhftx k]z ug kg]5M

-s_ ~rfns ldltsf] lg0fo

-v_ DalGwt b]zsf] lgofds lgsfosf] gLltut Jojyf f]sf] kfngf ug Sg] DaGwdf a+ssf]

tkmaf6 ulPsf] j3f]if0ff

-u_ +efJotf cWoog k|ltj]bg

-3_ ljut jifsf] jflifs ljQLo ljj0f

= pkoQm adf]lhd k]z xg cfPsf] sfuhft cWoog uL Dksdividek|ltlglw sfofno vf]Ng] 4flGts

xdlt k|bfg ug dgflj b]lvPsf] v08df ^ dlxgfleq DalGwt b]zsf] lgofds lgsfoaf6

Dksdividek|ltlglw sfofno vf]Ng] jLs[lt k|fKt uL clGtd jLs[ltsf] nflu o a+s dIf cfj]bg ug

kg] uL cjlw tf]sL 4flGts xdlt k|bfg ulg] 5 clGtd jLs[ltsf] nflu cfj]bg k]z xg cfPdf

a+sn] cfjZos hfFraem uL b]xfosf zt tyf cGo cfjZos yk zt d]t tf]sL clGtd jLs[lt


k|bfg ug] 5

-s_ clGtd jLs[lt k|fKt u]sf] ^ dlxgfleq Totf] Dksdividek|ltlglw sfofno vf]nL sfofno

~rfng ulSg kg]5 f]sf] hfgsfL o a+snfO lbg kg]5

-v_ Dksdividek|ltlglw sfofno ~rfngsf] nflu xg] ljb]zL db|f vrsf] nflu o a+ssf] ljb]zL

ljlgdo Jojyfkg ljefuaf6 jLs[lt lng kg]5

^= 3DtL a+lsEuml ]jf DaGwL Jojyf

Ohfhtkqk|fKt aeligsAElig ju fli6laquootsf aeligvAElig aeliguAElig jusf +yfxn] a+lsEuml ljwfsf] kxFr

gePsf] yfgdf b]xfosf] gLltut Jojyf tyf ztxsf] cwLgdf xL jfL fwgdf sfofno

fv] 3DtL a+lsEuml ]jf ~rfng ug Sg]] 5g

= 3DtL a+lsEuml ]jf sf7df08f+ pkTosfsf] dxfgukflnsf pkdxfgukflnsf gukflnsf

afx]s b]ze sg klg yfgdf cfgf] a+ssf] sg glhssf] zfvfnfO DksdividelgoGq0f

sfofno tf]s] ~rfngdividesfofGjog ug kg]5

= 3DtL a+lsEuml ]jfdf +nUg xg] gub dfuy gub -Cash in Transit_ jfL fwg sdrfL

tyf cGo DklQsf] aLdf u]sf] xg kg]5

= DalGwt a+s tyf ljQLo +yfn] of] ]jf ~rfng ubf cfOkg] Iff k|0ffnL nufotsf

Dk0f hf]lvd klxrfg Jojyfkg cfkm+n] ug kg]5

$= 3DtL a+lsEuml ]jf pknAw ufP afkt ljBdfg k|rlnt ]jf zNs afx]s cGo sgklg

]jfzNs ]jfu|fxLFu lng kfOg] 5g sff]afsf] ljj0f k|efj u|fxssf] vftfdf tTsfn

emNsg] Jojyf ug kg]5

= 3DtL a+lsEuml ]jf pknAw ufpg] yfg cflbsf] DaGwdf cfjZostf cgf g]kfn sfsf]

DalGwt lgsfo jf clwsfLsf] jLs[lt lng kg]5 cfjZostfgf yfgLo k|xL

k|zfgFu tGt Dks ugdivideufpg Sg] uL cfwlgs +rf fwgsf] ljwf xg kg]5

^= Iff lylt tyf yfg ljZf]if x]L 3DtL a+lsEuml ]jf ~rfng ug rfxg] +yfn] sff]af

sdsf] Ldf cfkm+ lgwf0f ug Sg] 5g

amp= 3DtL a+ls+usf] dfWodaf6 g]kfnL k+ofdf dfq lgIf]k tyf eQmfgL ]jf k|bfg ug kg]5

= 3DtL a+lsEuml ]jf pknAw ufOg] yfgdf xltof lxtsf] Iff uf8 xg kg]5

(= a+ssf] cfGtls n]vfkLIf0f ljefun] 3DtL a+lsEuml sff]afnfO lIft agfpg lglZrt

dfkb08 agfO cfGtls n]vfkLIf0fdf f] DaGwL sff]afnfO d]t d]6g kg]5

)= 3DtL a+lsEuml ]jf ~rfng ug] +yfn] u|fxssf] lgIf]k DaGwL sff]af tyf ]ld6ofG ]jf

pknAw ufpg] afx]ssf cGo ]jf ljwf k|bfg ug kfOg] 5g

= DalGwt a+s tyf ljQLo +yfn] of] ]jf ~rfng ubf k|of]u ug] jfL fwgdf cfjZos

]jf k|bfg ug kjfwf rgf k|0ffnL h8fg u]sf] xg kg]5

= 3DtL a+lsEuml ]jfdf hfg] sdrfLn] jLs[t efuf]lns If]qdf dfq uPsf] k|dfl0ft xg] jfL

fwgsf] nu as tyf cGo sfuhft tof ug kg]5

= a+ssf] Network Database k0f lIft xg kg]5 k|fljlws Jojyfkgdf sg dof cfO

lgIf]k tyf eQmfgL sff]af k|efljt eO Database Iflt ePdf f] Ifltsf] k0f hjfkmb]lxtf

DalGwt a+s tyf ljQLo +yfsf] g xg]5

$= Software Data nfO +yfsf] s]Gb|Lo rgf k|0ffnLdf tTsfn k|jfx rgf ljlgdo ug

Jojyf ldnfpg kg]5

= 3DtL a+lsEuml sff]af ug] DaGwL lg0fo DalGwt a+s tyf ljQLo +yfsf] ~rfns

ldltaf6 ePsf] xg kg]5


^= dfly plNnlvt ztx cGo k|rlnt sfgg o a+ssf] lgb]zgsf] cwLgdf xL o a+ssf]

kj jLs[lt lnP dfq 3DtL a+lsEuml ]jf k|bfg ug lsg] 5

amp= Lldt a+lsEuml OsfO -Limited Banking Outlets_ DaGwL Jojyf

Ohfhtkqk|fKt +yfxn] Lldt a+lsEuml OsfO (Limited Banking Outlets) sf] kdf sfofno -lgoldt

kdf sdrfL v6fO jf tf]lsPsf] lbgdf sdrfL v6fO ]jf k|bfg ug]_ yfkgf uL b]xfosf]

gLltut Jojyf tyf ztxsf] cwLgdf xL a+lsEuml ]jfsf] kFxr gku]sf -sf7df08f+ pkTosf

b]zsf cGo pkndashdxfgukflnsfdividegukflnsf afx]ssf_ If]qxdf Lldt a+lsEuml OsfO dfkmt a+lsEuml

]jf k|bfg ug Sg] 5g

gLltut Jojyf tyf ztxM

1 Lldt a+lsEuml ]jf pknAw ufpg] DaGwL lg0fo DalGwt +yfsf] ~rfns ldltaf6 ePsf]

xg kg]5

2 Lldt a+lsEuml OsfO dfkmt ]jf k|bfg ug rfxg] +yfn] sff]af sdsf] Ldf cfkm+ lgwf0f

ug Sg] 5g

3 DalGwt +yfn] of] ]jf ~rfng ubf cfOkg] Iff k|0ffnL nufotsf Dk0f hf]lvd klxrfg

Jojyfkg cfkm+n] ug kg]5

4 Lldt a+lsEuml ]jf pknAw ufOg] yfgdf kofKt Iffsf] Jojyf ug kg]5

5 Lldt a+lsEuml OsfO ]jfdf +nUg xg] gub dfuy gub -Cash in Transit_ jfL fwg

sdrfL tyf cGo DklQsf] aLdf u]sf] xg kg]5

6 Lldt a+lsEuml OsfO dfkmt ]jf pknAw ufP afkt ljBdfg k|rlnt ]jf zNs afx]s cGo

sgklg ]jfzNs ]jfu|fxLFu lng kfOg] 5g sff]afsf] ljj0f k|efj u|fxssf] vftfdf

tTsfn emNsg] Jojyf ug kg]5

7 Lldt a+lsEuml OsfOsf] dfWodaf6 g]kfnL k+ofdf dfq lgIf]k tyf eQmfgL ]jf k|bfg ug kg]5

cGtfli6laquootdf sff]af -Cross Border Transaction_ ug eQmfgL ]jfdf jb]lzs db|fsf]

k|of]u ug kfOg] 5g

8 +yfn] u|fxsnfO lgIf]k eQmfgL tyf shf DaGwL sff]af cfGtls ]ld6ofG ]jf


9 +yfsf] Network Database k0f lIft xg kg]5 k|fljlws Jojyfkgdf sg dof cfO


DalGwt +yfsf] g xg]5

10 sff]af DkGg eP kZrft glhssf] zfvf jf zfvf jf s]Gb|Lo sfofnodf k|ToIf kdf

(Live) Data Transfer uL s]Gb|Lo rgf k|0ffnLdf tTsfn rgf cfbfg k|bfg xg] Pjd pkoQm

Backup sf] d]t Jojyf u]sf] xg kg]5 otf] ljwf tf]lsPsf] yfgdf sDtLdf xKtfsf]

lbg pknAw ufpg kg]5

11 +yfsf] cfGtls n]vfkLIf0f ljefun] Lldt a+lsEuml sff]afnfO lIft agfpg lglZrt


12 sff]af ubf u|fxs klxrfg nufot DklQ zl4s0f DaGwL lgb]zgsf] k0f klkfngf u]sf]

xg kg]5

13 dfly plNnlvt ztx cGo k|rlnt sfgg o a+ssf] lgb]zgsf] cwLgdf xL o a+ssf] kj

jLs[lt lnP dfq Lldt a+lsEuml ]jf pknAw ufpg lsg] 5

= aeligsAElig jusf jfl0fHo a+sxiquestn] ljb]zdf zfvf sfofno yfkgf ug] DaGwdf

Ohfhtkqk|fKt aeligsAElig jusf jfl0fHo a+sxiquestn] lgDgfgfsf zt tyf dfkb08xiquestsf] cwLgdf xL


ljb]zdf zfvf sfofno yfkgf ug] DaGwdf b]xfosf] gLltut tyf k|lqmofut Jojyf sfod

ulPsf]] 5

zt tyf dfkb08x

-_ zfvf ljtf ugsf nflu k|tfljt yfg ljQLokn] DefJo x]sf] ynut cWoog k|ltj]bg

(Feasibility Study Report) k|tfljt Jojfosf] of]hgf tngfTds nfutndashnfe ljZn]if0f

(Comparative Cost-benefit Analysis) Jofjflos 0fgLlt tyf ~rfng ug] sff]afsf]

lsld cfGtls lgoGq0f hf]lvd Jojyfkg Host Country Fu g]kfnsf] laringkIfLo

DaGwsf] ljj0f o a+s dIf k]z ug kg]5

-_ aeligsAElig jusf afl0fHo a+sxn] ljb]zdf zfvf vf]Ng cfj]bg k]z ubf o a+saf6 tf]lsPsf]

Gogtd rQmf kFhL ku]sf] xg kg]5

-_ hg b]zdf zfvf sfofno yfkgf ulg] xf] f] b]z (Host Country) sf] lgofds lgsfon]

tf]s]sf] kFhL -Assigned Capital_ kf ug kg]5 f] kFhLsf] Jojyfkg ulg] |f]t d]t

vn]sf] ljj0f cfj]bgsf] fydf k]z ug kg]5

-$_ hg b]zdf zfvf sfofno yfkgf ulg] xf] pQm b]zaf6 nfef+z (Dividend)dividedgfkmfsf] kdf

ljb]zL db|fdf g]kfn leqofpg Pjd sydsbflrt ljb]zlyt zfvf sfofno aGb ug kg]

cjyf cfPdf tf]lsPsf] kFhL -Assigned Capital_ hg ljb]zL db|fdf nluPsf] xf] f]xL ljb]zL

db|fdf jf kljTo ljb]zL db|fdf clgjfo iquestkdf jb]zdf lkmtf ug kg] xFbf f] d]tsf

ljifodf Host Country sf] P]g tyf gLltut Jojyfn] gf]Sg] Joxf]f k|dfl0ft xg] sfuhft

d]t k]z ug kg]5

-_ o asaf6 Ohfhhkq k|bfg ubf tf]lsPsf ztx kf ugsf fy ljb]zdf zfvf vf]Ng

cufl8sf] qdfls ljQLo ljj0fdf o a+sn] tf]s]sf] kFhLsf]if kf u]sf] xg kg]5

-^_ ljb]zdf x]sf] zfvf sfofnodf rgf cfbfg k|bfg ugsf] nflu g]6jlsEuml (Networking) uL

jf ljBtLo dfWodjf6 s]Gb|Lo sfofnosf] rgf k|0ffnLdf tTsfn cfj4 xg Sg] Jojyf

u]sf] xg kg]5

-amp_ 7Ls cl3Nnf] qodfdf lgliqmo shf (Non Performing Loan) kfFr k|ltzteGbf sd ePsf]

xg kg]5

-_ ljb]zdf zfvf sfofno yfkgfdivide~rfng ug] DaGwL lg0fo DalGwt a+ssf] ~rfns

ldltaf6 ug kg]5 ~rfns ldltn] lg0fo u]sf] ldltn] lbgleq f]sf] hfgsfL o

a+snfO ufpg kg]5 o a+snfO hfgsfL ufPsf] Ps o la lbgleqdf jLs[lt lbOg]

5 ljb]zdf zfvf sfofno yfkgfsf] jLs[lt k|fKt u]sf] ldltn] ^ dlxgfleqdf zfvf

sfofno vf]nL sff]af ~rfng ulSg kg]5 pQm tf]lsPsf] cjlwleq zfvf sfofno

~rfng ug gs]dividegePdf jLs[lt jtM 2 xg]5 kgM yfkgf ug] jLs[ltsf] nflu gofF

k|lqmofaf6 lgj]bg k]z ug kg]5

-(_ o a]+ssf] a+s tyf ljQLo +yf lgodg ljefu a+s klj]If0f ljefudf k]z ug kg]

k|rlnt Jojyf adf]lhd ljQLo ljj0fxdf ljb]zdf +rflnt zfvf sfofnosf] ljQLo

ljj0f PsLs[t -Consolidate_ tyf 5sect -Separately_ d]t k]z ug kg]5

-)_ ljb]zdf zfvf sfofno yfkgf ug] aeligsAElig jusf] Ohfhtkqk|fKt +yfn]] o a+ssf] kj

jLs[lt lagf pQm zfvf sfofno aGb ug jf yfgfGt0f ug jf ufEg kfpg] 5gg

-_ ljb]zdf zfvf sfofno yfkgf ug] aeligsAElig jusf] Ohfhtkqk|fKt +yfn] ljb]zL zfvf

sfofnosf] 7]ufgf kljtg ug jf yfgfGt0f ug rfx]df o assf] kj jLs[lt lng

kg]5


-_ ljb]zdf zfvf vf]Ng rfxg] a+sn] DalGwt Host Country n] tf]s]sf dfkb08 cgk No

Objection Letter k|fKt eP kZrft o a+sn] tf]s]sf] zt tyf gLltut Jojyfxsf] kfngf

u]kl5 o a+sn] No Objection Letter k|bfg ug]5

-_ ljb]zdf zfvf vf]Ng rfxg] a+sn] DalGwt Host Country sf] lgofds +yfsf] lgb]zg

o a+sn] tf]s] adf]lhdsf] kFhLsf] ljj0f kFhL kofKttf bj kf u]sf] xg kg]5

-$_ ljb]zlyt zfvfsf] k|of]hgsf] nflu tf]lsPsf] kFhL -Assigned Capital_ afx]ssf] sg klg

sd jf kljTo ljb]zL db|f ljb]z nhfg kfOg] 5g

-_ ljb]zlyt zfvfn] u]sf] Jofjflos sfd sfjfxLsf] Dk0f bfloTj kf ug cfjZos xg]

sd tyf cGo sg klg bfloTj fi6laquo a+sn] dfu u]sf] avt pknAw ufpg] 5f+ egL

g]kfndf x]sf] dVo sDkgL -Parent Company_ sf] ~rfns ldltn] u]sf] lnlvt

k|lta4tf o a+sdf k]z ug kg]5

-^_ ljb]zlyt zfvfsf] Dk0f sff]afxsf] lgodg klj]If0f ug] clwsf g]kfn fi6laquo a+s

Host Country sf] lgofds klj]Ifsdf cGtlglxt xg]5 k|rlnt Jojyf adf]lhd

Totf zfvfxsf] cfjlws kdf u ynut -Off-site_ tyf ynut -On-site_ klj]If0f

sfo lgoldt kdf ulg]5 f] klj]If0fsf] sfosf] nflu DalGwt a+sn] +yfut 9+un]

g klj]IfsnfO xof]u ug kg]5

-amp_ g]kfn fi6laquo a+saf6 Ohfhtkqk|fKt a+s tyf ljQLo +yfxnfO hfL ulPsf] lgb]zg

klkq dfubzg OToflb -cGoyf pNn]v ulPsf] cjyfdf afx]s_ ljb]zlyt zfvfsf] xsdf

d]t nfu xg]5 Totf zfvfxsf] nflu sg ljz]if Jojyf ug k]df jf lgsfzf lbg

k]df g]kfn fi6laquo a+sn] cfjZostfgf ug Sg]5 gLltut lgb]zg tyf sfggsf] kfngf

gu]df k|rlnt fli6laquoo tyf cGtfli6laquoo k|rng cgf sfjfxL b08 hljfgf ulg] 5

-_ ljb]zdf zfvf sfofno yfkgf ug] aeligsAElig jusf] Ohfhtkqk|fKt +yfn]] o k|of]hgsf] nflu

cfj]bg lb+bf tf]lsPsf] 9fFrfdf kmffd eL btf zNs afkt = bO nfv -lkmtf gxg]_ sf]

g]=f=a+= gf=gf]=cf=lxfadf hDdf u]sf] efrsf] cwssectL d]t k]z uL cfj]bg lbg kg]5

-(_ ljb]zdf zfvf sfofno ~rfng ubf ckgfOg] a+lsEuml sfoljlw shf lgb]lzsf nufotsf

sfuhft oyfdo o a+sdf k]z ug kg]5 Host Country sf] lgofds jf klj]Ifsn]

nufPsf] b08 hLjfgf tyf zfg DaGwL sfjfxLsf] hfgsfL lbgleq o a+ssf]

lgodg ljefu klj]If0f ljefudf k]z ug kg]5

-)_ ljb]zdf zfvf sfofno ~rfng ubf DklQ zl4s0f lgjf0f P]gsf] klkfngf k0f kn]

ugdivideufpg kg]5

(= zfvfdividesfofno DaGwL o lgb]zg adf]lhdsf] k|lqmof tyf zt kf guL vf]lnPsf zfvf tTsfn aGb

ugkg]5 cfufdL jifDd yk zfvf vf]Ng kfOg] 5g

)= vf]hL jrfpm


PsLs[t lgb]zg )amp^ sf] zfvfdividesfofno DaGwL Jojyf O=k|f=lgb]zg g+= $divide)amp^ af6 hfL

ulPsf] lgb]zg tyf f] kZrft ldlt )ampamp ebf ut]Dd hfL ePsf o ljifoFu

DalGwt Dk0f klkqx




cgrL $=

zfvfdividesfofno vf]Ng] a+s tyf ljQLo +yfn] g]kfn fi6laquo a+saf6 jLs[ltsf] nflu k]z ug kg] lgj]bgsf] 9fFrf

gtL g]kfn fi6laquo a+s ldltM =======================


afnjf6f sf7df8f+

ljifoM zfvf sfofno vf]Ng] jLs[lt af]

dxfzo

To a+ssf] PsLs[t lgb]zg g+= $divide)amp^ n] tf]s]sf ztxsf] k0f kfngf uL b]xfo adf]lhdsf] yfgdf zfvf

sfofnodividePS6]Gg sfofno vf]Ng] uL o a+ssf] ~rfns ldltsf] lg0fo g+= ===== ldlt =================== af6 lg0fo ePsf]

xFbf ToxfFsf] jLs[ltsf] nflu cgf]w ub5f+

= a+sdivideljQLo +yfsf] gfd 7]ufgf M

= k|tfljt zfvf yfkgf ulg] yfg lhNnfsf] gfd 7]ufgf M

= +yfsf] ljj0f

-s_ g]kfn fi6laquo a+saf6 Ohfhtkqk|fKt ldlt M

-v_ ljQLo sff]af ~rfng u]sf] ldlt M

-u_ +yfsf] 7Ls cl3Nnf] qodfsf] rQmf kFhL M

-3_ +yfsf] sn shf sd M

-ordf_ kl5Nnf] cf=j= sf] clGtd n]vfkLIfsjf6 k|dfl0ft sn lgliqmo shf sd k|ltzt M

-r_ xfnDd ~rfngdf x]sf zfvf +Vof M

-5_ gofF zfvf sfofno vf]n]kl5 xg] zfvf +Vof M

-h_ )^$ rtdfGtkl5 vf]lnPsf zfvfsf] ljj0f -qmdfgf_

c_ sf7df8f+ pkTosf aflxsf] ljj0f M

cf_ sf7df8f+ pkTosfleqsf] ljj0f M

O_ tf]lsPsf amp lhNnfxiquestdWo]sf] ljj0f M

O_ u jusf] xsdf sf7df08f pkTosf afx]ssf j6feGbf sd a+lsEuml OsfO ePsf] yfgdf vf]n]sf

zfvfsf] ljj0f M

$= k|tfljt zfvfsf] nflu tf]lsPsf] yk uL xg] sn rQmf kFhLsf] ljj0f -uUacute jusf] nflu_ M

= k|tfljt zfvfsf] nflu sf7df8f+ pkTosf aflx vf]lnPsf zfvfsf] ljj0f M

s_ tf]lsPsf $ lhNnfxiquestleq M

v_ tf]lsPsf $ lhNnfxiquest afx]s cGoq M

^= zfvf sfofnodivides]Gb|Lo sfofnoFu rgf cfbfg k|bfgsf] nflu Jojyf ulPsf] rgf k|ljlw (Networking) sf]

ljj0fM

amp= jfwf0f ]o hfL u]sf] ldlt M

= qdfls kFhLsf]ifsf] k|ltzt M

qodf k|fylds kFhL k|ltzt kFhLsf]if k|ltzt

)amp== cf

)amp== cf]h

)amp== k

)amp== rt

(= kFhL of]hgf adf]lhddivideg]kfn fi6laquo a+ssf] lgb]zg adf]lhd kl5Nnf] cf=a= sf] cGTodf

-s_ kf xg kg] rQmf kFhL M

-v_ xfn sfod x]sf] rQmf kFhL M

)= +yfsf] sfoIf]qsf] ljj0f M

= zfvf sfofno vf]Ng] lg0fodf +nUg x]sf kbflwsfLxsf] ljj0f

-s_ ~rfns ldltsf kbflwsfLx M

-v_ k|dv sfosfL clws[tdividesDkgL lrj M


gf]6M DefJotf cWoog k|ltj]bgdf lgb]zgdf plNnlvt ljifox clgjfokdf pNn]v ug kg]

fy o asn] zfvf sfofno ~rfng ug] ldltdf d]t dfly plNnlvt Dk0f zt tyf Jojyfx kfngf ug]5f dfly

plNnlvt ljj0fx 7Ls fFrf] xf] sg ljj0fdf kms k]df k|rlnt sfgg adf]lhdsf] hfodividesfjfxL ePdf d~hL

ePsf] Joxf]f cjut ufpFb5f+


g]kfn fi6laquo a+s

s]Gb|Lo sfofno



Aofhb DaGwL Jojyf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfn] lgIf]kdf k|bfg ug] shf tyf fk6df

lng] Aofhb DaGwdf g]kfn fi6laquo a+s P]g ) sf] bkmf amp( n] lbPsf] clwsf k|of]u uL b]xfosf

lgb]zg hfL ulPsf] 5

1 lgIf]ksf] Aofhb

k|rlnt sfgg tyf b]xfosf] Jojyfsf] cwLgdf xL Ohfhtkqk|fKt +yfn] lgIf]ksf] Jofhb tyf

u0fgf ljlw cfkm+n] lgwf0f ug Sg]5g

-_ lgIf]kdf lbg]] Aofhb dfls kdf dfq kljtg ug lsg]5 cfufdL dlxgfsf] nflu

lgIf]kdf nfu xg] Aofhb DaGwL rgf g]kfnL dlxgf xg kj k|sflzt ulSgkg] 5

-_ ljleGg k|sfsf art vftfxdf lbOg] Jofhbsf] cGt k|ltzt ljGb eGbf a9Ln] kms

kfg kfOg] 5g art vftfsf] Aofhb kljtg ubf a k|s[ltsf] art vftfnfO dfg

kdf nfu xg] uL Aofhb dfof]hg ug kg]5

-_ dfu tyf cNk rgfdf cfwflt lgIf]k (Call Deposit) df art lgIf]kdf k|bfg ulg] Gogtd

Aofhbsf] krf k|ltzt eGbf a9L Aofh k|bfg ug kfOg] 5g otf vftfxdf r]s hfL

ug kfOg] 5g Call Deposit tyf +yfut d2tL lgIf]k afx]s cGo lgIf]ksf] xsdf k|sflzt

Aofhbdf zGo bzdnj kfFr k|ltzt laGbDd a9fpg lsg]5

t

-s_ cIfosf]if jfktsf] sd d2tL lgIf]ksf] kdf jLsf ubf eg] a+s tyf ljQLo

+yf u|fxs aLrsf] cfkL xdltsf] cfwfdf Aofhb sfod ug lsg]5

-v_ af]nsjf]n -Bidding_ sf] cfwfdf +sng xg] d2tL lgIf]ksf] xsdf k|sflzt

Jofhbdf ga9g] uL lgIf]k +sng ug kg]5 oL k|sflzt Jofhb tLg

dlxgf Dd kljtg ug kfOg] 5g

-$_ tLg dlxgf eGbf sd dofjlwsf] d2tL lgIf]k jLsf ug kfOg] 5g fy d2tL lgIf]ksf]

dofjlw dfKt gxb kjlgwflt Aofhb sfod xg] uL u|fxsn] rfx]sf] jvt hlxn]klg

lemSg kfpg] uL d2tL lgIf]k jLsf ug kfOg] 5g

-_ Aofh k|bfg ulg] vftf sg klg sf0fn] lgis[o xg uPdf d]t lgIf]kstfn] kfpgkg] Aofh

k|bfg ugkg]5

2 cfwf b

+nUg cgrLndash= sf] aeligcfwf b lgwf0f DaGwL sfoljlw )^(AElig adf]lhd dfls kn] cfwf

b u0fgf uL lgb]zg kmf=g+= = adf]lhdsf] 9fFrfsf] ljj0f dlxgf dfKt ePsf] lbgleq o

a+sdf k]z ug kg]5 fy pQm cfwf bnfO cfgf] j]afO6df d]t k|sflzt ug kg]5

3 shfsf] Aofhb

shf tyf fk6df lng] Aofhb Aofh u0fgfljlw xhfgf nufpg] ljlw ]jf zNs sldzg b

DaGwdf k|rlnt sfgg tyf b]xfoadf]lhdsf dfkb08xsf] kfngf uL lgwf0f ug lsg]5


(1) shf tyf fk6sf] Aofhb lgwf0f ubf cgrLndash= adf]lhd u0fgf ulPsf] aeligcfwf bAElig -

Base Rate_ Fu cfj4 ug kg]5 fy kgtflnsLs0f jf kg+rgf ulg] shfsf]

Aofhb d]t cfwf bnfO cfwf dfgL lgwf0f ug kg]5

(2) shf k|jfx ubf C0fLFu ulg] Demftfdf jflifs k]gfn Aofhb k|ltzt ljGb eGbf a9L

gxg] uL pNn]v ugkg]5 k]gfn Aofh u0fgf ubf Dofb gf3]sf] fFjf sddf jflifs k]gfn

Aofhbn] ljnDa ePsf] dofjlwsf nflu sfod xg cfpg] sd eGbf a9L lng k]gfn

Aofhdf Aofh nfUg] uL sd cn pk ug kfOg] 5g

(3) shfsf] k|sf tyf eQmfgL cjlwsf cfwfdf 5sectf5sect lk|ldod b to uL dfls kdf

shf tyf fk6sf] Aofhb lgwf0f tyf k|sfzg ug kg]5 cfufdL dlxgfsf] nflu

shf tyf fk6df nfu xg] Aofhb DaGwL rgf g]kfnL dlxgf xg kj k|sflzt

ulSgkg] 5

(4) Aofhb k|sfzg ubf shf zLifs cgf cfwf bdf yk ulg] lk|ldod b ki6 kdf

pNn]v ug kg]5 k|sflzt lk|ldod b kljtg ubf cwjflifs kdf kljtg ug lsg]5

t lk|ldod b 36fpg kg] ePdf cwjflifs eGbf sd dofjlwdf klg k|sflzt lk|ldod

b kljtg ug lsg]5

(5) sg JolQm jf kmdnfO k|bfg ulg] shf tyf fk6sf] Aofhb lgwf0f ubf cfwf bdf yk

ulg] lk|ldod b ki6 kdf pNn]v ugkg]5 pbfx0fsf nflu sg u|fxsnfO k|bfg ulg]

shfsf] Aofhb lgwf0f ubf cfwf bdf k|ltzt ljGbn] lk|ldod yk ug] ePdf

lgDgfgf Aofhb to ug kg]5 M

shfsf] Aofhb = cfwf b + k|ltzt ljGb

t ljkGg ju shfsf] xsdf cfwfbeGbf sd Aofhbdf d]t shf k|jfx ug o

Aojyfn] afwf kyenofPsf] dflgg] 5g

(6) C0fLFusf] xdltdf jif eGbf a9L eQmfgL cjlw ePsf] cfjlws k|s[ltsf] shfsf] nflu

tf]lsPsf] cjlwe Aofhb kljtg gxg] uL ly Aofhb (Fixed interest rate_ tf]Sg

Sg]5g otf] ly Aofhb tf]lsPsf] cjlwe kljtg ug kfOg] 5g

(7) C0fLnfO lbOg] shf k|tfj kq (Offer Letter) df cfwf bdf yk ug] lk|ldod b ki6 kdf

pNn]v ug kg]5 lk|ldod b to ubf shfsf nflu cfj]bg k|fKt xFbfsf] jvt k|sflzt

lk|ldod b eGbf a9L to ug kfOg] 5g

(8) Psk6s lk|ldod b lgwf0f uL C0fLnfO lbOg] shf k|tfj kqdf pNn]v uL shf k|jfx

u] kZrft lk|ldod b j[l4 ug jf sg lsldsf] l8sfpG6 k|bfg uL kgM jtM a[l4 xg]

htf of]hgf nfu ug kfOg] 5g t C0fLn] shfsf] fFjf tyf Aofh dod eQmfgL

gu]sf] hg p2]Zosf nflu shf lnPsf] xf] f] p2]Zodf shf k|of]u gu]sf] lwtf] DklQdf

xfgL gf]SfgL kyenofpg] sfo u]sf] nufot shfsf cGo ztx kfngf gu]sf] cjyfdf shf

k|tfj kqdf tf]lsP adf]lhdsf] xhfgf b yk ug of] Jojyfn] afwf kyenofPsf] dflgg] 5g

(9) C0fLn] lng] yk shf jf a+s tyf ljQLo +yfn] k|jfx ug] gofF shfsf] xsdf gofF k|sflzt

lk|ldod b nfu xg]5

(10) Ohfhtkqk|fKt +yfn] o cl3 k|jflxt sg shfsf] Gbedf C0fLnfO lbPsf] shf k|tfj

kq (Offer letter) df lk|ldod b ki6 pNn]v guL lw Aofhb tf]s]sf] ePdf Totf]

shfxsf] xsdf ckm n]6df tf]lsPsf] Aofhb shf k|jfxsf] jvt sfod x]sf]

DalGwt a+s jf ljQLo +yfsf] cfwf b aLrsf] cGtnfO g lk|ldod bsf] kdf lng

kg]5 t C0fLFu kgM Demftf uL kgM lk|ldod b sfod ug o Jojyfn] afwf kg]

5g


(11) Ohfhtkqk|fKt +yfn] shf tyf fk6sf] Aofhb lgwf0f ug] qmddf cfwf bdf yk ulg]

lk|ldod b to ubf Aofhb cGt DaGwL o lgb]zgsf] aFbf g+= $ sf] JojyfnfO k0f

kdf kfngf ug kg]5

(12) shfsf] Aofhb j[l4 ubf cfwf bdf ePsf] j[l4Dddfq j[l4 ug lsg] 5 otf] j[l4 Ps

qodfdf Psk6s dfq ug lsg]5 t cfwf b a[l4 xFbf Aofhb a[l4 gug C0fLFusf]

xdltdf ly Aofhb sfod ug tyf hgs dodf klg Aofhb 36fpg o Jojyfn]

jfwf kg] 5g oL] qdfls kdf cfwfb -Base Rate_ df kljtg xFbf Aofhbdf

kljtg xg]dividegxg] DaGwdf C0fLnfO offer letter df ki6 kdf pNn]v uL clgjfo

hfgsfL lbg] Jojyf ugkg]5

(13) Ohfhtkqk|fKt +yfn] O=k|f= lgb]zg g++ ampdivide)amp-ljkGg judf k|jfx ugkg] shf DaGwL

JojYff_ adf]lhd h]i7 gfuls blnt dQm sdof jfbL xlnof aringGaring lkl8t Psn dlxnf

tyf kms 9+un] Ifd JolQmnfO k|jfx ug] ljkGg ju shfsf] Aofh bdf sDtLdf Ps

k|ltzt laGbn] xlnot lbg] Jojyf ldnfpg kg]5

(14) JolQmut cfalws shfsf] Aofhb DaGwL Jojyf M

-s_ Ps jif eGbf a9L eQmfgL cjlw ePsf JolQmut cfjlws shfxsf] Aofhb kljtg

gxg] uL yL Aofhb sfod ug kg]5 o k|of]hgsf] nflu Ohfhtkq k|fKt +yfn]

Ps jif eGbf a9L eQmfgL cjlw ePsf k|To]s JolQmut cfalws shfsf] Aofhb

eQmfgL cawLe kljtg gxg] uL yL Aofhb (Fixed interest rate ) lgwf0f

ugkg]5

t u|fxs jo+n] Ohfhtkq k|fKt +yfsf] cfwf b kljtg xFbf kljtg xg]

kljtgLo Aofhb (adjustable interest rate) df shf lng rfx]df u|fxssf] cgf]wdf

kljtgLo Aofhb sfod ug of] Jojyfn] afwf kyenofPsf] dflgg] 5g

-v_ of] Jojyf JolQmsf] gfddf k|jfx ePsfdividexg] 3 shf (home loan housing loan) uf8L

shf (auto loan vehicle loan hirepurchase loan) nufotsf dfLs jf sg klg

cfjlws lstfdf eQmfgL xg] uL k|jfx ulPsfdividexg] Ps jif eGbf a9L eQmfgL cjlw

ePsf shfdf nfu xg]5

-u_ of] lgb]zg hfL xgkj dflsdivideqodflsdividecfjlws lstfdf eQmfgL xg] uL AolQmsf]

gfddf k|jfx ePsf 3 shf (home loan housing loan) uf8L shf (auto loan vehicle

loan hirepurchase loan) nufotsf cfjlws shfsf] xsdf u|fxssf] cgf]wdf yL

Aofhb sfod xg] uL shfsf ztx kljtg ug kg]5

-3_ of] Jojyfsf] cgkfngfsf] nflu shfsf zt jf eQmfgL tflnsf jf lstf sddf

ePsf] kljtgnfO kgtflnlss0f jf kg+rgf dflgg] 5g

-ordf_ pkaFbf -s_ cgfsf] shf cawL e kljtg gxg] uL gofF shfsf] nfuL tf]lsg] yL

Aofhb (Fixed interest rate ) cwjflifs kdf dfq lgwf0f tyf k|sfzg ug kg]5

(15) Ohfhtkqk|fKt +yfxn] d2tL lgIf]kstf u|fxsnfO f] d2tL lgIf]k lbsf] lwtf]df shf

k|bfg ubf Totf] shfdf nfUg] Aofhb d2tL lgIf]kdf k|bfg ulPsf] Aofhbdf s] slt

k|ltzt laGbn] yk uL to ulg] xf] jf cfwf bsf cfwfdf to ug] xf] eg] s] slt

lk|ldod yk uL to ulg] xf] f] DaGwdf DalGwt u|fxsnfO d2tL lgIf]k vftf vf]Nbfs

jvt hfgsfL lbO lghsf] lnlvt xdlt lng kg]5 oL u|fxsn] xdlt hgfPsf] eGbf

kms 9+un] Totf] shfsf] Aofhb sfod ug kfOg] 5g

4 Aofhb cGt DaGwL Jojyf

(1) lgIf]kdf lbg] shf tyf fk6df lng] Aofhb aLrsf] cft cGt cgrLndash=

adf]lhdsf] qaf6 k|To]s dlxgf u0fgf uL cfgf] j]afO6df k|sfzg ug kg]5 fy


k|To]s qodfsf] ljQLo ljj0f Aofhb DaGwL ljj0f k|sfzg ubf d]t clgjfo kdf

cft Aofhb cGt k|sfzg ug kg]5

(2) cft Aofhb cGt aeligsAElig jusf jfl0fHo a+sxsf] xsdf $=$ k|ltzt aeligvAElig aeliguAElig jusf

+yfsf] xsdf k|ltzt eGbf a9L gxg] Aojyf ug kg]5

(3) a+s tyf ljQLo +yfn] pkaFbf g+= adf]lhdsf] cft Jofhb cGt dfls kdf sfod

ugkg] 5 f] gu]df b]xfo adf]lhdsf] a sfafxL xg]5M M

-s_ jfl0fHo a+ssf] zfvf sfofno gePsf yfgLo tx afx]ssf yfgdf zfvf sfofno

ljtf ug f]s nufpg]

-v_ esDk lkl8tnfO k|jfx ulg] afx]ssf cGo kgshf ljwf k|bfg gug]

-u_ f] cflys jifsf] af]g ]osf] s k|of]hg afx]ssf] gub nfef+z 3f]if0ff tyf ljt0f

ug f]s nufpg]

-$_ o Jojyf adf]lhd k|sflzt ulPsf] cft Aofhb cGt u0fgf DaGwL ljj0f lgb]zg

kmf=g+= = adf]lhdsf] 9fFrfdf o a+sdf k]z ug kg]5

-_ pkaFbf g+= -_ df hgs sf n]lvPsf] ePtfklg b]xfoadf]lhdsf cjyfdf pkaFbf g+= -_

adf]lhdsf] sfafxL xg] 5g

-s_ o a+saf6 dofu|t 3f]if0ff ulPsf +yfxsf] xsdf pQm +yf dofu|t xbf jf

dofu|taf6 x6]sf] jifDd

-v_ jfl0fHo a+sx Ps cfkdf ufEg]divideufleg] jf k|flKt k|lqmofdf +nUg eO )ampamp cf

dfGtleq PsLs[t sff]af +rfng u]df )amp cfdfGtDd

5 Aofhb DaGwL cGo Jojyfx

(1) a+s tyf ljQLo +yfaf6 k|jflxt shfdividefk6df qdfls kdf Aofh cn ug] u]sf]

cjyfdf art lgIf]kdf klg divide dlxgfdf DalGwt vftfdf Aofh hDdf ullbg] Jojyf

ug kg]5 lgIf]kstfnfO lbg] Aofh blgs dfHbftdf k|bfg ug kg]5

(2) lgIf]kdf lbg] shf tyf fk6df lng] Aofhb +zf]wg ug] jf rNtL tyf art vftfdf

sfod ugkg] Gogtd dfHbft sddf yk36 ug] lg0fo u]df f] lg0fo ePsf] nut

fljss Aofhb sfod xg] cjyfdf d]t dfls kn] fli6laquootsf] kqklqsfdf a+s

tyf ljQLo +yfsf] j]afO6df k|sfzg uL jfwf0f lgIf]kstfxnfO lrt ug kg]5

(3) Jofhb k|sflzt ubf jflifs k|ltzt b pNn]v ugkg]5

(4) k|To]s qodf dfKt ePsf] lbgleq lgIf]k tyf shfsf] Aofhb DaGwL ljj0f o

a+sdf k7fpg kg]5 fy Aofhb +zf]wg u]sf] amp lbgleq f] DaGwL k0f ljj0f d]t

pknAw ufpg kg]5

(5) shf lgIf]ksf] Aofhb cfwf b Aofhb cGtsf] ljut jif cjlwsf] ljj0f

j]afO6df k|sfzg ugkg] 5

^= vf]hL arfpm


PsLs[t lgb]zg )amp^ sf] O=k|f lgb]zg g+= divide)amp^ af6 hfL ulPsf] Aofhb DaGwL

lgb]zg f] kZrft ldlt )ampamp ebf ut]Dd hfL ePsf o ljifoFu DalGwt Dk0f

klkqx




cgrL =

cfwf b lgwf0f DaGwL sfoljlw )^(

= cfwf bsf] cjwf0ff

g]kfn fi6laquo a+s P]g ) n] lglbi6 u] adf]lhd dNo tyf jfXo If]q yfloTj sfod ug] lhDd]jfL

g]kfn fi6laquo a+sdf x]sf] 5 ljZjJofkL tyf If]qLotdf a]nfa]nfdf b]lvPsf ljQLo +s6 tyf

ltgLxaf6 cytGqdf k]sf]] IfltnfO dWogh uL ljQLo If]q yfloTjnfO klg s]Gb|Lo a+sxn] Ps

k|dv p2]Zosf] kdf clEumlsf ug nfu]sf]] Gbedf g]kfn fi6laquo a+sn] klg ljQLo If]q yfloTjnfO Ps

k|dv p2]Zosf] kdf cufl8 a9fPsf] 5 Aofhbdf xg] ptfr9fjn] nfut tyf k|ltkmnsf] dfWodaf6

ljQLo If]qsf] yfloTjdf k|ToIf k|efj kg] xG5 shf nufgLsf] Aofhb lgwf0f k|lqmof kfbzL ePdf

oaf6 a+s tyf ljQLo +yfxsf] sfoszntf k|ltkwL Ifdtfdf sffTds k|efj kgsf fy dflb|s

k|f0f +oGq b[9 eO dflb|s gLltsf] k|efjsfltfdf klg wf xg] ck]Iff ug lsG5 ty a+s tyf

ljQLo +yfxsf] shfsf] Aofhb lgwf0f k|ltkwL kfbzL ug clek|]lt ug] p2]Zon] cflys jif

)^(divideamp) sf] dflb|s gLltdf cfwf b nfu ug] pNn]v ulPsf] 5

a+s tyf ljQLo +yfxn] cfgf u|fxsxnfO shf k|jfx ubf shfsf] Aofhb lgwf0f ug kb5 otf]

Aofhb ly jf kljtgzLn ba xg S5 a+s tyf ljQLo +yfxaf6 k|jfx ulg] shfsf] Aofhb

lgwf0fdf ljleGg tTjx dfj]z ePsf xG5g a+s tyf ljQLo +yfxaf6 shf pkef]u ug]

C0fLxdf dfg kn] nfu xg] tyf ki6Fu klxrfg ug lsg] shfsf] Aofhb lgwf0fsf tTjx

dfj]z ulPsf] b g cfwf Aofhb xf] ty cfwf b shf k|jfxsf] jftljs Aofhb geO Aofhb

lgwf0f ug] cfwf dfq xf]

cfwf bsf tTjxdf lgIf]k nfut jf sf]if nfut aeGbf dxTjk0f xG5 oafx]s +yf ~rfngsf

nflu ugkg] ~rfng vr jfktsf] nfut zGo k|ltkmndf clgjfo gub cgkft sfod ubf k]sf] nfut

lgIf]k nfut eGbf sd k|ltkmn k|fKtxg] uL awflgs tntf cgkft sfod ubfsf] nfut +yfsf

nufgLstfxsf]] kFhLut nufgLsf] nflu k|bfg ugkg] fdfGo k|ltkmn shfsf] cfwf bsf k|dv tTjx

xg a+s tyf ljQLo +yfxn] shfsf] Aofhb lgwf0f ubf cfwf bnfO Gbeb -Reference Rate_

sf] kdf lnO u|fxsdivideIf]q ljz]if hf]lvd tyf shfsf] cjlw ljz]if lk|ldod dfj]z uL Totf] Aofhb

lgwf0f ug] ulG5 Aofhb ptfr9fj ePsf] ljz]if kllyltdf cfwf bsf] u0fgf lgoldt kdf ug

s]df oaf6 db|f ahfsf] jtlylt cgf Aofhb lgwf0f ug d]t xh xg hfg] b]lvG5

= cfwf b u0fgf ljlwM


cfwf b u0fgf ubf lgDgfgfsf] ljlw ckgfpg kg]5M

cfwf b = sf]if nfut k|ltzt + clgjfo dfHbft nfut k|ltzt + jwflgs tntf

nfut k|ltzt + ~rfng nfut k|ltzt

= sf]ifsf] nfut (Cost of Fund)

sf]ifsf] nfut b]xfo adf]lhd u0fgf ug kg]5M

sf]if nfut k|ltzt = jb]zL lgIf]k C0f tyf fk6Lsf] eflt cft Aofhb

= clgjfo dfHbft nfut

clgjfo dfHbft nfut u0fgf b]xfo adf]lhd ug kg]5M


clgjfo dfHbftsf] cft sd x sf]if nfut k|ltzt

clgjfo dfHbft nfut k|ltzt = --------------------------------------------------- nufgL of]Uo sf]ifsf] cft sd

nufgL of]Uo sf]ifsf] cft sd = jb]zL lgIf]ksf] cft sd + jb]zL C0f tyf fk6L -Borrowing_

sf] cft sd - jwflgs tntfsf] cft sd

= jwflgs tntf nfut

jwflgs tntf nfut u0fgf b]xfo adf]lhd ug kg]5M

vb jwflgs tntf sd x -sf]if nfut k|ltzt ndash sfL If0fkqsf]

eflt cft Aofhb_

jwflgs tntf nfut k|ltzt = ----------------------------- -------------------------------------- nufgL of]Uo sf]ifsf] cft sd

vb jwflgs tntf sd = jwflgs tntfsf] cft sd - clgjfo dfHbftsf] cft sd

=$ ~rfng nfut

~rfng nfut u0fgf ubf b]xfo adf]lhd ug kg]5M

sn ~rfng vr x

~rfng nfut k|ltzt = ----------------------------------- nufgL of]Uo sf]ifsf] cft sd

ki6Ls0f M

o k|of]hgsf nflu sn ~rfng vr eGgfn] +yfsf] sn ~rfng vraf6 O=k|f=lgb]zg g+= $ df

tf]lsPsf] ljQLo ljj0sf] 9fFrfsf] cgrL $=^ df x]sf] Finance Expense under NFRS

Employees Bonus 36fO sfod x]sf] sn ~rfng vrnfO Demg kb5 fy lgIf]k +sng+u

k|ToIf DalGwt lgIf]kstfnfO k|bfg ug] lawf jfktsf vrx ht aLdf vr cfifwL pkrf vr cflb

sn ~rfng vrdf dfj]z ug kfOg] 5g

= cfwf b u0fgf DaGwdf yk JojyfM

= cfwf b u0fgf ubf kl5Nnf] cjlwsf] ljQLo ljj0f tyf tYofIacutenfO cfwf lnO u0fgf ugkg]5

dfls tYof+s pknAw gxg] jflifs k|s[ltsf vrnfO dfgkflts kdf kfGt0f uL u0fgf ug

kg]5

= jwflgs tntfsf] cft sd clgjfo dfHbftsf] cft sd u0fgf ubf o a+saf6 hfL

lgb]zg adf]lhd sfod ugkg] Gogtd sdnfO lng kg]5

= sn ~rfng vrdf o a+sn] tf]s]sf] ljQLo ljj0fsf] gfkmf gf]Sfg vftf adf]lhdsf] sdrfL

vr cGo ~rfng vrnfO lng kg]5

gf]6M

kl5Nnf] cjlwsf] cfwfdf jflifsLs0f ulPsf]

~rfng vr cGtut k|ltzt sd ux|sf]if ~rfng vr cgdfg ulPsf] f]sf] klt ux|sf]if

cfDbfgLaf6 g xg Sg]g]= f a+s lgb]zg kmf=g+==


==================== a+s ln=

cfwf b DaGwL ljj0f -dfls_

-cf= j= )amp =========dlxgfsf] ljj0f_

-_ cfwf Aofhb

qm=+= ljj0f k|ltzt slkmot

-s_ sf]if nfut

-v_ clgjfo dfHbft nfut

-u_ jwflgs tntf nfut

-3_ ~rfng nfut

-ordf_ cfwf b -s b]lv3Ddsf] of]u_

-_ cfwf b DaGwL yk ljj0f

ut] -s_ jb]zL

lgIf]k

-v_ jb]zL

C0f tyf

fk6

-u_ Gogtd sfod

ugkg] clgjfo

dfHbft

-3_ sfL

If0fkqdf

u]sf] nufgL

$ ^ amp ( ) $ ^ amp ( ) $ ^ amp ( ) sn

cft


yk ljj0fx

-r_ Gogtd sfod ugkg] cft jwflgs tntf sd

-5_ nufgL of]Uo sf]ifsf] cft sd --s_ plusmn -v_ ndash -r__

-h_ vb jwflgs tntf sdsf] cft --r_ ndash -u__

-em_ sn Aofh vr --c_ plusmn -cf__

-c_ jb]zL lgIf]kdf ePsf] Aofh vr

-cf_ jb]zL C0f tyf fk6df ePsf] Aofh vr

-`_ sfL If0fkqdf u]sf] nufgLdf k|fKt sn Aofh sd

-6_ gfkmf gf]Sfg lxfa adf]lhdsf] sn ~rfng vr --c_ plusmn -cf__

-c_ sdrfL vr

-cf_ cGo ~rfng vr

-7_ cfwf b u0fgf k|of]hgsf nflu sn ~rfng vr --c_ plusmn -cf__

-c_ sdrfL vr

-cf_ cGo ~rfng vr

-8_ gfkmf gf]Sfg lxfa adf]lhd kl5Nnf] dlxgfsf] vb gfkmfdivide-gf]Sfg_

gf]6M

-_ o k|of]hgsf nflu kl5Nnf] dlxgfsf] dfq cfDbfgL vrsf] -vrsf] xsdf jflifsLs0f jf

cgdfg ug kg] eP f]xL adf]lhdsf] kl5Nnf] dlxgfsf] vr_ sdnfO o kmfdsf] aFbf g+= -_

cGtutsf] yk ljj0fdf pNn]v uL f]xL adf]lhd cfwf b u0fgf ug kg]5

ldlt btvt



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

cft Aofhb cGt -dfls_

)==== fn ===== dlxgf

ut] jb]zL shfdividefk6 sd

-=_

jb]zL lgIf]k sd -=_

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Dffls cft -=_

dfls Aofh cfDbfgL Aofh

vr -=_

Aofh cfDbfgL Aofh vrsf]

cft b -k|ltztdf_

Aofhb cGt -k|ltztdf _


cgrL =

cft Aofhb cGt -Spread_ u0fgf ug] q

hxfF

Ic = shf fk6 afktsf] dfls Aofh cfDbfgL

Id = lgIf]ksf] dfls Aofh vr

d = f] dlxgfsf] hDdf lbg

C = dfls cft jb]zL shf fk6

D = dfls cft jb]zL lgIf]k

k|i6Ls0f M

-s_ shf fk6 afktsf] dfls Aofh cfDbfgL eGgfn] jb]zL db|fdf k|jfx ePsf] sn shf fk6af6

dlxgfedf kfs]sf] -Accrued_ fwf0f Aofhsf] sd Demg kb5

-v_ lgIf]ksf] dfls Aofh vr eGgfn] sn jb]zL lgIf]kdf f] dlxgfdf kfs]sf] -Accrued_ Aofh vr sd

Demg kb5

-u_ dfls cft jb]zL shf fk6 eGgfn] jb]zL db|fdf k|jfx ePsf] shf fk6sf] blgs sdsf]

sn of]unfO f] dlxgfsf] hDdf lbgn] efu uL cfpg] sd Demg kb5

-3_ dfls cft jb]zL lgIf]k eGgfn] jb]zL lgIf]ksf] blgs sdsf] sn of]unfO f] dlxgfsf] hDdf

lbgn] efu uL cfpg] sd Demg kb5


g]kfn fi6laquo a+s

s]Gb|Lo sfofno



ljQLo |f]t +sng DaGwL Jojyf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfn] +sng ug] ljQLo |f]t DaGwdf


= ljQLo |f]t +sng Ldf

-_ aeligsAElig jusf Ohfhtkqk|fKt +yfnfO fdfGotof lgIf]k +sng DaGwL sg Ldf nfUg] 5g

-_ aeligvAElig jusf] Ohfhtkqk|fKt +yfn] cfgf] k|fylds kFhLsf] a9Ldf lj u0ffDd ljQLo |f]t -Aofh

jf lagf Aofhdf jLsf ulg] sg klg k|sfsf] lgIf]k fk6L ljleGg lsldsf C0f

pks0fx_ +sng ug Sg]5

-_ aeliguAElig jusf] Ohfhtkqk|fKt +yfn] cfgf] k|fylds kFhLsf] a9Ldf kGw| u0ffDd ljQLo |f]t -Aofh



-$_ fk6Lsf] xsdf Ohfhtkqk|fKt +yfn] cfkmgf] sn lgIf]k bfloTjsf] a9Ldf Ps rfyfODd

klrfng ug Sg]5

-_ ljQLo |f]t +sng Ldf cgudg ug] k|of]hgsf nflu 7Ls cl3Nnf] qodfdf sfod x]sf]

k|fylds kFhLnfO cfwf dflgg]5

= +yfut lgIf]k +sng Ldf DaGwdf

-s_ Ohfhtkqk|fKt +yfn] sg Pp6f kmd sDkgL jf +ul7t +yfaf6 cfgf ] sn lgIf]ksf]

a9Ldf ) k|ltztDdsf] Ldfdf gj9g] uL +yfut lgIf]k klrfng ug kfpg] 5 t

)amp cf dfGtleq ufEg]divideufleg] tyf k|flKt k|lqmof kf uL +oQm sff]af ~rfng

ug] jfl0fHo a+sn] )amp( cf dfGtDd sfod ugkg] otf] lgIf]k ldfdf yk k|ltzt

ljGbDd +yfut lgIf]k klrfng ug Sg] 5g

-v_ Ohfhkqk|fKt +yfsf] sn lgIf]kdf sfL +yf Pjd +yfgx klAns lnld6]8 sDkgLx

art tyf C0f xsfL +yf tyf Totf +yf Pjd +yfg dftxt +rflnt sf]ifxsf]

lgIf]ksf] c+z ) k|ltzteGbf a9L sfod ug kfOg] 5g t )amp cf dfGtleq

ufEg]divideufleg] tyf k|flKt k|lqmof kf uL +oQm sff]af ~rfng ug] jfl0fHo a+sn] )amp(

cf dfGtDd cfgf] sn lgIf]kdf otf] lgIf]ksf] c+z yk ) k|ltzt ljGbDd sfod

ug kfpg] 5g

-u_ aeligOhfhtkqk|fKt aeligsAElig jusf jfl0fHo a+sn] jLsf ug] sn lgIf]ksf] c+z sn lgIf]k bfloTjsf]

) k|ltzt Ohfhtkqk|fKt aeligvAElig tyf aeliguAElig jusf ljQLo +yfxn] jLsf ug] sn lgIf]ksf]

c+z sn lgIf]k bfloTjsf] k|ltzteGbf a9L sfod ug kfOg] 5g

lgIf]k +sng tyf eQmfgL DaGwL lgod tyf k|lqmof agfO nfu ug kg]

-_ Ohfhtkqk|fKt +yfn] jLsf ug] lgIf]ksf] cjlw k|sf cflb Dk0f lgod tyf sfoljlwsf

af]df Ohfhtkqk|fKt +yf cfkmn] lgod agfO nfu ug kg]5 Totf] lgod tyf sfoljlw


o a+ssf] a+s tyf ljQLo +yf lgodg ljefu DalGwt klj]If0f ljefudf k]z ug

kg]5

-_ Ohfhtkqk|fKt +yfn] sff]af gePsf art vftfsf] xsdf jif Pjd sn vftf rNtL

vftfsf] xsdf ^ dlxgf eGbf a9L dofjlw Joltt ePkl5 Totf] vftf lgis[o -Dormant_

ugkg]5 o cl3 a+s tyf ljQLo +yfsf] gLltut Jojyf adf]lhd lgis[o ulPsf

vftfxsf] xsdf o Jojyf adf]lhd cWofjlws ugkg]5 fy f] vftf lqmo ubf

+yfsf] u|fxs klxrfg DaGwL gLlt adf]lhd cBfjlws ePsf] vftfsf] xsdf DalGwt

u|fxssf] lgj]bgjfx]s cGo sfuhft lng cfjZos xg] 5g

-_ a+s jf ljQLo +yfn] bz jifb]lv rNtL gePsf] jf a+s tyf ljQLo +yf DaGwL P]g

)amp adf]lhd xs bfaL gk]sf] lgIf]k vftfxsf] ljj0f k|To]s cflys jifsf] klxnf]

dlxgfleq o a+sdf k7fpg kg]5 fy o k|sfsf] lgIf]k sd lng cfpg] rgf

DalGwt a+s jf ljQLo +yfn] k|To]s kfFr jifdf Ps k6s fli6laquoo tsf] blgs klqsfdf

k|sfzg ugsf fy f] DaGwL ljt[t ljj0f cfkmgf j]afO6df d]t fVg kg]5 la

jifDd aemg gcfPsf] jf ssf] xsbfaL kg gcfPsf] lgIf]k sd o a+ssf] a+lsEuml

ljsf sf]ifUacute df hDdf ug kg]5

-$_ Ohfhtkqk|fKt +yfn] nfef+z 3f]if0ff u]sf] ldltn] kfFr jifDd klg DalGwt ]owgL jf

lghsf] xsjfnf f] nfef+z lng gcfPdf k|To]s cflys jif dfKt ePsf] Ps dlxgfleq

]owgLsf] gfd gfd]L lxtsf] ljj0f fli6laquootsf] kqklqsfdf sDtLdf Psk6s k|sfzg

ug kg]5 otf] rgf k|sfzgkl5 klg nfef+zsf] eQmfgL lng gcfPdf DalGwt +yfdf

aeligbfjL gePsf] nfef+z vftfAElig vf]nL sdfGt ug kg]5 oL sdfGt ePsf] nfef+z

sdsf] ljj0f clen]v uL k|sfzg ubf Psdi6 kdf k|sfzg ug lsg]5 fy k|sflzt

ljj0fsf] Ps k|lt o a+sdf k]z ug kg]5

-_ Ohfhtkqk|fKt +yfn]] k|fs[lts JolQm jf gfkmf sdfpg] p2]Zo gfvL yfkgf ePsf

+3divide+yfx -xnfs art a+s d]t_ sf] xsdf dfq art vftf vf]Ng Sg]5 k|fs[lts

JolQmdividegfkmf sdfpg] p2]Zo gfvL yflkt +yfx afx]s cGo +yfdividelgsfojf6 art vftf

vf]n]sf] cjyfdf clanDj aGb ug kg]5 fy jLsfo a+lsEuml dfGotf cgk DalGwt

+yfn] r]sas hfL ug] vftf tyf hfL gug] vftf 5sectofO f]xL cfwfdf r]sas hfL ug]

Jojyf ug kg]5

t pQm Jojyfn] k|fs[lts JolQm afx]ssf cGo +3 +yf sDkgL nufotsf ck|fs[lts

JolQmn] Aofh cfhg xg] uL art vftf afx]ssf cGo vftf vf]Ng afwf kyenofpg] 5g

-^_ Ohfhtkqk|fKt +yfn] k|fs[lts JolQmsf] d2tL lgIf]k jLsf ubf lgIf]kstfsf] art vftf

vf]nL d2tL lgIf]kdf k|bfg ulg] Aofh eQmfgL cjlw (Maturity Period) kZrft lkmtf

xg] sd Totf] art vftfdf cljnDa hDdf xg] Jojyf ldnfpgkg]5

-amp_ Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] sg klg JolQm kmd sDkgL cGo +ul7t +3

+yfxaf6 sg klg k|sfsf] lgIf]k jLsf ubf Totf] lgIf]kdf lbOg] c+lst Aofhb -

Coupon Rate_ afx]s cGo sg klg k|sfsf] zNsdividesldg jf ot cGo zLifsaf6 a+s tyf

ljQLo +yfnfO Jooef kg] sg k|sfsf] cflys ljwf lbg kfOg] 5g

$ fk6L lng Sg]

-_ Ohfhtkqk|fKt +yfn] aFbf g+= df plNnlvt Ldfleq xL Ohfhtkqk|fKt +yf kmd

sDkgL tyf +ul7t +yfFu fk6L lng Sg] 5

-_ pkaFbf -_ df hgs sf n]lvPsf] ePtf klg ljb]zL sf jf cGtfli6laquoo +3divide+yfaf6

sg cflys xfotf jf C0f lngk]df Ohfhtkqk|fKt +yfn] o a+ssf] jLs[lt lng kg]5

ljb]zL db|fdf cflys bfloTj gkg] uL ljb]zL +yf jf lghsf] g]kfn fHodf yflkt +yf


jf klof]hgfaf6 o a+saf6 kj jLs[lt lnO Ohfhtkqk|fKt +yfn] jb]zL db|fdf C0f

tyf cgbfg lng Sg]5g

= l8a]~r tyf cGo C0f pks0fx hfL ug] DaGwL Jojyf

-_ l~rt gf]SfgL afFsL gx]sf Ohfhtkqk|fKt +yfn] a9Ldf cfgf] k|fylds kFhLsf] zt

k|ltztDdsf] l8a]~rdividecGo C0f pks0f hfL ug] jLs[ltsf nflu o a+sdf lgj]bg k]z

ug kg]5 Totf] lgj]bg dfly cfjZos 5fglag uL pkoQm 7fg]df o a+sn] l8a]~r

tyf cGo C0f pks0f hfL ug] jLs[lt lbg lsg]5

-_ l8a]~rdividecGo C0f pks0f hfL ug] a+s tyf ljQLo +yfn] lgisfzg ulPsf] cflys jif

eQmfgL xg] cflys jif jfx]ssf k|To]s jif jflifs dgfkmfaf6 dfgkflts

(Proportionate) cfwfdf sd eQmfgL sf]if (Capital Redemption Reserve) clgjfo kdf

fVg kg]5 t o a+sn] tf]s]sf] Gogtd rQmf kFhL kf ug] k|of]hg afx]ssf] cjyfdf

+yfn] sg cflys jifdf k0f cflys jif eGbf a9L eQmfgL cjlw afFsL x]sf] C0fkq

jfkt eQmfgL sf]ifdf hDdf ug kg] sd afa af]g ]o hfL u]df f] cflys jifdf

eQmfgL sf]if (Capital Redemption Reserve) df sd hDdf ug clgjfo xg] 5g t f]

jifdf hDdf ug kg] sd pQm jif kZrftsf cflys jifxdf yk uL dfgkflts cfwfdf

clgjfo kdf pQm sf]ifdf hDdf ug kg] 5

-_ jfl0fHo a+sxn] cfgf] rQmf kFhLsf] Gogtd k|ltzt afa clgjfo kdf C0f kq

hfL ug kg] 5 otf]] C0fkq )amp( cf dfGtleq hfL gu]df b]xfoadf]lhdsf]

sfjfxL xg]5


ljtf ug f]s nufpg]


t jfl0fHo a+sx Ps cfkdf ufEg]divideufleg] jf k|flKt k|lqmofdf +nUg eO )ampamp cf

dfGtleq PsLs[t sff]af +rfng u]df )amp cfdfGt leq pQm C0fkq hfL u]sf]

cjyfdf pkf]Qm adf]lhdsf] sfjfxL ulg] 5g

-$_ s[lif If]qdf bL3sfnLg fwgsf] pknAwtf xh agfpg s[lif ljsf a+sn] DalGwt

lgsfoaf6 jLs[lt lnO s[lif C0fkq (Agricultural Bond) hfL ug Sg]5

-_ phf If]qdf bL3sfnLg fwgsf] pknAwtf xh agfpg phf If]qdf nufgLsf] cgej xfln

u]sf jfl0fHo a+sxn] DalGwt lgsfoaf6 jLs[lt lnO phf C0fkq (Energy Bond) hfL

ug Sg]5g

^= Ohfhtkqk|fKt +yfn] Ps csfdf lgIf]k vftf vf]Ng] DaGwdf

-s_ Ohfhtkqk|fKt +yfn] o a+saf6 Ohfhtkqk|fKt cGo sg klg a+s tyf ljQLo +yf jf

sg klg k|sfsf] lgIf]k DaGwL sff]af ug] +yfdf Aofh k|fKt xg] uL sg klg k|sfsf]

jb]zL lgIf]k vftf vf]Ng kfOg] 5g

t Ohfhtkqk|fKt aeligvAElig aeliguAElig jusf ljQLo +yfxn] cGo Ohfhtkqk|fKt +yfxdf

dfu]sf] avt lkmtf kfpg] k|sfsf] vftf -Call Deposit_ vf]Ng Sg]5g

-v_ t of] Jojyfn] b]xfo adf]lhdsf sdx Aofh cfhg xg] uL fVg f]s nufPsf] dflgg]

5g

1 sdrfL cjsfz sf]if jfktsf] sd


2 z fjhlgs lgisfg kgM fjhlgs lgisfg xsk|b ]o lgisfgaf6

+sng ePsf] sd hDdf uL Aofh cfhg xg] cyfoL k|s[ltsf lgIf]k vftf

3 ljb]zL db|fsf] vftf

-u_ pkoQm aFbf g+= -v_ afx]ssf Aofh cfhg xg] uL o kj vf]lnPsf d2tL lgIf]k vftfxsf

xsdf f] sf] eQmfgL cjlw -Maturity Period_ dfKt eP kZrft gjLs0f ug kfOg] 5g

amp= LdfeGbf a9L ljQLo |f]t +sng u]df Ldfleq Nofpg] dofjlw

Ohfhtkqk|fKt +yfn] o a+ssf] ljQLo |f]t +sng DaGwL Jojyf cGtut tf]s]sf] Ldf eGbf

a9L xg] uL ljQLo |f]t klrfng u]sf] jf fk6L lnPsf] cayfdf Totf] LdfeGbf a9L +sng

ulPsf] ljQLo |f]t jf fk6L] Ldf eGbf sddf gcfPDdsf] cjlwsf] nflu blgs kdf k|rlnt

a+sbn] xg cfpg] sd DalGwt +yfnfO xhfgf nufpg lsg] 5 fy Totf] +yfsf]

sfosfL k|dvnfO d]t = Ps nfvDd hljfgf nufpg lsg] 5 otf] sd sfosfL

k|dvaf6 JolQmut kdf cnpk ulg] 5

o k|of]hgsf] nflu n]vfkLIf0f ePsf] aeGbf kl5Nnf] ljQLo ljj0faf6 sfod xg cfpg]

k|fylds kFhLnfO cfwf lnO u0fgf ulg] 5 fk6L DaGwL blgs ljj0f xfn o a+s dIf k]z

xFb cfPsf] clgjfo dfHbft DaGwL fKtflxs ljj0f -lgb]zg kmf=g+= =_ df Pp6f 5sect fk6L zLifs

sfod uL fk6L lnOPsf] sn sd vnfpg kg]5

= fjhlgs ]o lgisfzg DaGwdf

Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] ~rfngdf cfPsf] ldltn] tLg jifleq jfwf0fsf]

nflu 56ofOPsf] ]o laqmL ljt0f uL Sg kg]5 fy k|rlnt lwtf]kq DaGwL sfggsf]

cwLgdf xL fjhlgs kdf kgM ]o lgisfzg (Further Public Issue) ug Sg]5g

(= ]o lgIf]k of]hgf ~rfng ug Sg]]

Ohfhtkqk|fKt +yfn] b]xfo adf]lhdsf zt cGtut xL ]o lgIf]k (Share Deposit_ of]hgfx

~rfng ug Sg]] 5g Mndash

-s_ ]o lgIf]k of]hgf cGtut art ug] artstfxiquestn] pQm sDkgLsf] ]o vlb ug -

+yfks dx_ rfx]sf] cjyfdf a+s tyf ljQLo +yf DaGwL P]g )amp tyf o a+saf6

hfL ePsf] PsLs[t lgb]zg tyf Ohfhtkq k|bfg ulg] gLltdf pNn]v ePsf k|fjwfgxiquest

cgf +yfks xg tf]lsPsf] of]Uotfxiquest kf u]sf] xg kg]

-v_ ]o lgIf]k of]hgf cGtut hDdf ePsf] lgIf]knfO fwf0f ]odf -+yfks dx_ kljtg

ug rfxg] lgIf]kstfxiquestn] lwtf]kq sff]af DaGwL k|rlnt P]gdf pNn]v ePsf Jojyf

Pjd k|lqmofxiquest kfngf ug kg] oL artstfxiquestnfO +yfks dxsf] ]o k|bfg ug]

dodf a+s tyf ljQLo +yfn] g]kfn lwtf]kq af]8af6 d]t clgjfo kdf jLs[lt lnP

dfq OR5s artstfxnfO +yfks ]o lbg kg]

-u_ pQm of]hgf cGtut xefuL eO +yfks ]o vlb ug rfxg] artstfxiquestnfO a+s tyf

ljQLo +yf DaGwL P]g )amp o a+sn] hfL u]sf gLltut Jojyfxiquest tyf cGo

k|rlnt P]g sfggsf] cwLgdf xL k|rlnt lwtf]kq DaGwL P]g lgod lgb]lzsfsf] kfngf

uL cfjZos k|lqmof kf u] dfq +yfks dxsf] ]o vlb ug Sg] eGg] Joxf]f

fjhlgs hfgsfLsf nflu k|sflzt xg] fdu|L DalGwt sDkgLsf] cfGtls gLltdividelgoddf

d]t ki6Fu pNn]v xg kg]

)= xfos cfjlws C0fkq tyf eQmfgL of]Uo ckljtgLo cu|flwsf ]o hfL ug Sg]

Ohfhtkqk|fKt +yfn] If0f gflvPsf] xfos cfjlws C0fkq (Subordinated Term Debt)

eQmfgLof]Uo ckljtgLo cu|fwLsf ]o (Redeemable Non-Convertible Preference Share) hfL

ubf o DaGwL cGo Jojyfsf cltlQm lgDg ztxsf] cwLgdf xL ug kg]]5 Mndash


-_ C0fkq sg klg If0f gfvL lgisfzg ug kg]

-_ C0fkqsf] cjlw tf]s]sf] xg kg]

-_ C0fkqdivideeQmfgLof]Uo ckljtgLo cu|flwsf ]odf k|bfg ulg] Aofhdividenfef+z eQmfgL ug]

cjlw jflifs Aofhb k|ltztdf tf]Sg kg] Aofhb kljtg ug gkfOg] cflht Aofh

sddf cfos P]g cgf cfos nfUg]dividenufpg] Jojyf ug kg]

-$_ Ohfhtkqk|fKt +yf lj36g ePsf] cjyfdf C0fkqdivideeQmfgLof]Uo ckljtgLo cu|fwLsf

]osf] eQmfgL lgIf]kstfeGbf kl5 dfq xg]

-_ C0fkqdivideeQmfgLof]Uo ckljtgLo cu|flwsf ]o hfL ePsf] ldltn] ^ dlxgfleqdf g]kfn

lwtf]kq ljlgdo ahfdf rLs[t ug kg]

-^_ C0fkqdivideeQmfgLof]Uo ckljtgLo cu|flwsf ]o lgisfzg ug cl3 tof ulg] ljj0fkq

o a+ssf] xdlt lnP dfq k|sflzt ug kg]

-amp_ C0fkqdivideeQmfgLof]Uo ckljtgLo cu|flwsf ]osf] sd eQmfgL ug lhgf ulg] kFhL

lkmtf hu]8f sf]if (Capital Redemption Reserve) sf] Jojyf ug lgDgfgf sf]if lhgf

u]sf] xg kg]

-s_ lgisfzg ulPsf] cflys jif eQmfgL xg] cflys jif Totf] eQmfgL sf]if

(Redemption Reserve) df sg sd ljlgof]hg gu] klg xg]

-v_ eQmfgL cjlw afFsL x]Dd Tokl5sf k|To]s jif jflifs dgfkmfaf6 sDtLdf

dfgkflts (Proportionate) cfwfdf sd 56ofpg kg]

-u_ v08 -v_ adf]lhd dfgkflts cfwfdf 56ofpg kg] sd eGbf a9L sd 56ofpg]

ePdf sg cflys jifdf slt sd 56ofpg] xf] ki6 pNn]v ug kg]

t o a+sn] tf]s]sf] Gogtd rQmf kFhL kf ug] k|of]hg afx]ssf] cjyfdf +yfn] sg

cflys jifdf k0f cflys jif eGbf a9L eQmfgL cjlw afFsL x]sf] C0fkq jfkt eQmfgL

sf]ifdf hDdf ug kg] sd afa af]g ]o hfL u]df f] cflys jifdf eQmfgL sf]if

(Capital Redemption Reserve) df sd hDdf ug clgjfo xg] 5g t f] jifdf hDdf ug

kg] sd pQm jif kZrftsf cflys jifxdf yk uL dfgkflts cfwfdf clgjfo kdf

pQm sf]ifdf hDdf ug kg] 5

-_ Private placement sf] cfwfdf laqmL ulg] C0fkqdivideeQmfgLof]Uo ckljtgLo cu|flwsf

]osf] DaGwdf sg +3divide+yfFu clu|d sg Demftf ePsf] eP f] Demftfsf] k|ltlnkL

k]z ug kg]

-(_ olb sg kIfn] f] kIfnfO 56ofOPsf] C0fkqdivideeQmfgLof]Uo ckljtgLo cu|flwsf ]o

vlb gu]df f] csf] kIfnfO laqmL ug] Jojyf ug kg]

-)_ C0fkqdivideeQmfgLof]Uo ckljtgLo cu|flwsf ]odf cflht Aofh nufgLstfxnfO slxn]

eQmfgL ug] eGg] ljifodf ljj0fkqsf] aeligAofhdividenfef+z eQmfgL ug] do (InterestPreferred

Dividend Payment Timing)AElig zLifs cGtut ki6 pNn]v ug kg]

-_ C0fkqdivideeQmfgLof]Uo ckljtgLo cu|flwsf ]odf cfj]bg ug] k|To]s cfj]bsnfO lghn]

cfj]bg u]sf] sddf cfj]bg u]sf] ldltb]lv afF8kmfF8 xg] lbgDdsf] cjlwsf nflu k|rlnt

ahfsf] bn] vl08t cjlwsf] Aofh (Broken Period Interest) k|bfg ug kg] f] ljifodf

ljj0fkqdf ki6 pNn]v ug kg]

-_ C0fkqdivideeQmfgLof]Uo ckljtgLo cu|flwsf z]o eQmfgL u]kl5 aFbf g+= sf] pkaFbf g+=

o aFbfsf] pkaFbf g+ amp adf]lhd sfod u]sf] eQmfgL dfof]hg sf]if -Capital

Redemption Reserve_ df afFsL x]sf] sdnfO kFhLsf]if dfof]hg sf]ifdf sdfGt ug

kg] 5 kFhL dfof]hg sf]ifdf hDdf ePsf] sdaf6 af]g ]odfq hfL ug lsg] 5

= aLdf of]hgf DaGwdf

Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] lgIf]k jLsf ubfsf] avtdf g vftfx aLdf xg]

Jojyf ug] ePdf jLldt vftfsf Ps k|s[ltsf lgIf]kstfxsf aLrdf sg lje]b gxg] tyf

lgIf]kstfnfO yk Jooef gkg] uL otf] of]hgf ~rfng ug Sg] 5g aLdfn]v -Insurance


Policy_ df pNn]v ulg] ]jf zt ljwfxsf] DaGwdf jLldt lgIf]kstfnfO lgIf]k jLsf ubf

s avtdf ki6 hfgsfL ufpg kg]5

= lgIf]k +sng sfonfO cfsifs agfpg pkxf DaGwL sfoqmd ~rfng ug gkfOg] DaGwdf

a+s tyf ljQLo +yfxn] lgIf]k +sng ubf g rfFbLsf lSsf nufot sg klg lsldsf

pkxfx k|bfg ug kfOg] 5g

= lgIf]k If0f ufpg] DaGwdf

o a+saf6 Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] cfgf] +yfdf k|fs[lts JolQmsf gfddf

art tyf d2tL vftfdf x]sf] = nfvDdsf] lgIf]k lgIf]k tyf shf If0f sf]ifAElig Fu If0f

ug]divideufpg] Jojyf ug kg] f] sdnfO j[l4 uL qmdzM = nfvDdsf] lgIf]k lgIf]k tyf

shf If0f sf]ifAElig Fu If0f ufpg] cfjZos Jojyf ldnfpg kg]5

fy Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] cfgf] +yfdf x]sf] = nfv kofFDdsf]

JolQmut art tyf d2tL lgIf]ksf] sd Totf lgIf]kstfsf] +VofTds ljj0f qdfls kdf

qodf dfKt ePsf] Ps dlxgfleq lgIf]k tyf shf If0f sf]ifnfO pknAw ufpg kg]5

$= ljb]zL nufgLaf6 cflht nfef+z sdsf] lgIf]k vftf vf]Ng] DaGwdf

ljb]zL nufgLstfn] g]kfnleq nufgL uL cfhg u]sf nfef+z sd DalGwt b]zsf] sfL

lgsfo jf s]Gb|Lo a+ssf] xdtLdf a+s tyf ljQLo +yfdf d2tL vftf vf]nL hDdf ug Sg] f]

lgIf]k tyf lgIf]kaf6 cflht Aofhsf] lKof6laquoLog (Repatriation) b]xfosf] ztdf ljb]zL ljlgdo

JojYffkg ljefuaf6 jLs[lt lnP dfq ug kfpg] Jojyf sfod ulPsf] 5 Mndash

ztxM

-_ ljlgdo b Aofhb nufotsf sg klg hf]lvd DalGwt nufgLstfn] g axg ug kg]

-_ otf] d2tL lgIf]ksf] cjlw sDtLdf jifsf] xg kg] Totf] lgIf]ksf] lwtf]df sg lsldsf]

shf lng gkfpg]

-_ otf] lgIf]k vftf vf]Ng cl3 o a+ssf] ljb]zL ljlgdo Jojyfkg ljefusf] kj jLs[lt

lngkg]

-$_ otf] lgIf]k tyf Aofhsf] cwjflifs ljj0f o a+ssf] ljb]zL ljlgdo Jojyfkg ljefudf

k]z ugkg]

= vf]hL jrfpm


PsLs[t lgb]zg )amp^ sf] ljQLo |f]t +sng DaGwL Jojyf O=k|f= lgb]zg g+= ^divide)amp^

af6 hfL ulPsf] lgb]zg tyf f] kZrft ldlt )ampamp ebf ut]Dd hfL ePsf o





g]kfn fi6laquo a+s

s]Gb|Lo sfofno



ljkGg ju tyf tf]lsPsf If]qdf k|jfx ugkg] shf DaGwL Jojyf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfn] ljkGg ju tyf tf]lsPsf pTkfbgzLn If]qdf

k|jfx ugkg] shfxsf] DaGwdf g]kfn fi6laquo a+s P]g ) sf] bkmf amp( n] lbPsf] clwsf k|of]u uL

b]xfosf lgb]zg hfL ulPsf] 5

1 aeligOhfhtkqk|fKt aeligsAElig aeligvAElig aeliguAElig jusf a+s tyf ljQLo +yfxn] cfgf] sn shf fk6 -laN

vlb tyf l8sfp06d]t_ sf] Gogtd =) k|ltzt ljkGg judf shf k|jfx ug kg]5

o lgb]zgsf] k|of]hgsf nflu aeligljkGg juAElig eGgfn] Gog cfo ePsf vfuL fdflhskdf

lk5l8Psf dlxnf hghflt blnt ju kms 9+un] Ifd JolQmx LdfGts[t dbfo tyf

fgflsfg sflnu9 dhb eldxLg kljfnfO Demg kb5 ljkGg jusf] cflys tyf

fdflhs pTyfgsf] nflu ~rfng xg] jf]hufdns n3 pBdx ~rfng ug o a+saringff

tf]lsPsf] LdfDd k|jfx xg] n3 shfnfO aeligljkGg ju shfAElig cGtut u0fgf ug kg]5

2 ljQLo sff]af ug Ohfhtkqk|fKt +yf tyf gofF vf]lng] jf tf]Gglt eO sff]af ~rfng

u]sf] jifkl5sf] qdfls cjlwdf ^ dlxgf cl3sf] sn afFsL shf fk6sf] cfwfdf ljkGg

judf clgjfokn] shf k|jfx ug kg]5

3 Ohfhtkqk|fKt +yfn] lgDg cgf k|ToIf kdf k|jfx u]sf] shfnfO ljkGg judf k|jfx ePsf]

shfdf u0fgf ulg]5

-s_ ljkGg jf Gog cfo ePsf JolQmnfO n3 pBd jf Jojfo ~rfng ug fdlxs hdfgLdf

k|lt bodivideJolQmnfO k|bfg u]sf] a9Ldf tLg nfv kofFDdsf] n3 shf ljut bO

jifb]lv shf pkef]u uL cn judf k]sf dx bodivideJolQmsf] xsdf kfFr nfv

kofDd k|bfg u]sf] n3 shf

-v_ gjLs0fLo phf k|ljlw cGtut 3]n fo ljBt k|0ffnL -Solar Home System_ fo rnf] -

Solar Cooker_ fo 8flaquoo -Solar Dryer_ fo jf6 kDk -Solar Pump_ afof]UofF -Biogas_

wflPsf] kfgL 366 -Improved Water Mill_ wflPsf] rnf] -Improved Cook Stoves_

k|of]hgdf k|ltkljf bO nfv kofFdf gj9g] uL k|jfx u]sf] shf ljut bO jifb]lv shf

pkef]u uL cn judf k]sf C0fLsf] xsdf otf] Ldf tLg nfv kof sfod ulPsf]

-u_ ljkGg jf Gog cfo ePsf JolQmnfO n3pBd jf Jojfo ~rfng ugsf nflu jLsfof]Uo

lwtf] lnO jf fdlxs hdfgLdf k|lt bo kfFr nfv kofFdf ga9g] uL pknJw ufPsf]

n3 pBd shf ljut bO jifb]lv shf pkef]u uL cn judf k]sf dx bosf]

xsdf ft nfv kof Ldf sfod ulPsf]

-3_ jb]lzs f]hufdf hfg] JolQmxnfO lwtf] lnO jf glnO pknAw ufPsf] k|ltJolQm =

Psnfv krf xhfDdsf] shf

-ordf_ g]kfn sfsf] ojf jf]huf tyf f]huf k|lzIf0f sfoqmd cGtut jb]lzs f]hufdf

hfg] sfdbfnfO g]kfn sfn] tf]s]sf] a+ssf] dGjodf sg klg aeligsAElig jusf

Ohfhtkqk|fKt +yfn] k|bfg u]sf] jb]lzs f]huf shf


-r_ ljkGg ju shf k|fKt ug of]Uo JolQmdividedbfon] Psn jf fdlxskdf un+rfsf] nflu

cfjZos kg] pmg pTkfbg ug] k|of]hgfy e]8fkfng ug jf un+rf aGg] tfg fVgsf nflu

a+s tyf ljQLo +yfxjf6 jLsfof]Uo lwtf] lnO k|lt kljf = nfvdf ga9g] uL -

ljut bO jifb]lv ljkGg ju shf pkef]u uL cn judf k]sfsf] nflu = $ nfv xg]_

k|jfx ePsf] shf

TouL ljkGg ju shf k|fKt ug of]Uo LdfGtLs[t dbfo tyf fgf lsfg jf lsfg

dbfon] dnvfb tyf ljpljhg vlb fdlxs kdf pTkfbg e08f0fsf] nflu zLt e08f

-Cold Storage_ lgdf0f pTkfbgsf] ahfLs0f fgf l+rfO snf] ofnf] 6ojj]n h8fghtf

p2]Zosf nflu klg a+s tyf ljQLo +yfxaf6 jLsfof]Uo lwtf] lnO k|lt kljf =

nfvdf ga9g] uL k|jfx ulPsf] shf fy tsfL v]tL kmnkmn kzdividek+IfLkfng

dTokfng dfLkfng hl8a6L pTkfbg tyf s[lif pkh e08f0fhtf Jojfosf] nflu k|lt

kljf = $ nfv iquestkofFDdsf] shf lsfgxnfO tsfL tyf kmnkmn e08f0f

k|df0fsf] cfwfdf k|bfg ulPsf] = $ nfv iquestkofFDdsf] shf

-5_ dlxnfxaringff ~rflnt n3 pBdnfO a+s tyf ljQLo +yfaf6 k|jfx ePsf] = $

nfvDdsf] shf fy dlxnfxaringff ~rflnt n3 pBdnfO a+s tyf ljQLo +yfaf6

DalGwt klof]hgfsf] lwtf]df k|jfx ePsf] = amp nfvDdsf] klof]hgf shf

oL shf k|jfx ubf k|rlnt sfggsf] cwLgdf xL klof]hgfsf] lwtf]df k|jfx ugkg] 5

lgIf]k tyf shf If0f lgudaf6 clgjfo kdf If0f ug] ufpg] Jojyf d]t ldnfO

k|jfx ug kg]5

-h_ u|fdL0f If]qdf ul7t pkef]Qmf ldlt jf Totf] If]qdf sfot xsfL +yf dfkmt

fdbflos l+rfO k|0ffnL]df k|jfx u]sf] shf tyf u|fdL0f If]qdf 6laquoofS6 y|] tyf cGo

s[lif cfhf vlb ug] k|of]hgsf] nflu k|jfx ePsf] shf

-em_ dfWolds tyf pRr dfWolds tx xsf] k|fljlws tyf Jofjflos lzIff cWoogsf] nflu

ljkGg kljfsf ojfxnfO a+s tyf ljQLo +yfxaf6 lagf lwtf]df k|jfx xg] =

nfvDdsf] shf oL k|jfx xg] shfsf] lgIf]k tyf shf If0f sf]ifaf6 clgjfo kdf

If0f ug] ufpg] Jojyf ug kg]5

-`_ ljkGg 3kljfxnfO nlIft uL gjLs0fLo phf k|a4g ug] p2]Zon] cfof]hgfsf] sn

nfutsf] ) k|ltzt jf f] eGbf a9L nufgL ug] pkef]Qmf ldlt xsfL lghL tyf

fjhlgs lghL fem]bfL jfldTjdf cfwflt ))) lsnf]jf6 IfdtfDdsf n3 tyf fgf

hnljBt cfof]hgf )) lsnf]jf6 lks IfdtfDdsf fo ldlg u|L8 )) lsnf]jf6

IfdtfDdsf] UofLkmfo k|ljlw )) lsnf]jf6 IfdtfDdsf] jfo tyf fo jfo phf

ldlgtt k|0ffnL )) 3gld6 IfdtfDdsf] +yfut jfof]Uof Knf06 htf klof]hgfdf

a+s tyf ljQLo +yfxn] pkef]Qmf ldlt jrt tyf C0f xsfL jfx]ssf ljifout

xsfL lghL tyf fjhlgs lghL fem]bfL +yfnfO k|bfg ug] = sf]8Ddsf] shf

tyf fk6

-6_ fgf lsfg jun] cGgafnL +If0f ug] k|of]hgfy fdlxs jfldTjdf sf]N86f]]h yfkgf

ug rfx]df f]sf] nflu k|jfx xg] k|lt kljf iquest= nfvDdsf] shf

-7_ rfnsxnfO cfg jfldTjdf lSf ljBtLo lSf c6f] lSf ljBtLo 6]Dkf] vlb uL

cfkm ~rfng ug] k|of]hgsf nflu pQm lSfs lwtf]df k|jfx ePsf] shf

-8_ u|fdL0f If]qdf sfot xsfL +yfnfO s[lif DaGwL kf]i6 xfe]i6 ]jf pknAw ufpg]

klof]hgf ~rfngsf] nflu a+s tyf ljQLo +yfxn] k|bfg ug] = sf]8Ddsf] shf

tyf fk6

-9_ lk5l8Psf cNk+Vos hflt sDjfL dQm sdof xlnof sDnL jfbL dbfo cflbnfO 3

lgdf0f ug a+s tyf ljQLo +yfn] lagf lwtf] k|bfg u]sf] = nfvDdsf] shf


-0f_ art tyf C0f DaGwL sff]af ug] xsfL +yfx afx]s cGo DalGwt ljifout

xsfL +yfn] dx bo dfkmt fdlxs v]tL tyf kzdividek+IfLkfng ug] k|of]hgsf] nflu

k|lt bo = nfv klRr xhf ggfpoundg] uL dx bo +Vofsf] cfwfdf shf Ldf

sfod xg] uL k|jfx ePsf] clwstd = Ps sf]8Ddsf] shf

oL k|jfx ePsf] shf bkof]u ePsf] kfOPdf Totf] shfnfO vfj shfdf juLs0f uL

) k|ltzt hf]lvd ef sfod ug kg]5

-t_ hnljBt klof]hgfn] yfgLo aflGbfxsf nflu 56ofPsf] ]o vLb ug k|jflxt k|lt

kljf = krf xhf Ddsf] shf

-y_ g]kfn sfaf6 jLs[t eO sfofGjogdf cfPsf] aeligxlnotk0f shfsf nflu Aofh cgbfg

DaGwL PsLs[t sfoljlw )ampAElig adf]lhdsf] = ) nfvDdsf] Jojflos s[lif tyf

kzkG5L shf = nfvDdsf] dlxnf pBdzLn shf pQm sfoljlwdf plNnlvt cGo

xlnotk0f shfx Pjd = nfvDdsf] s[lif pBd xtsnf tyf Lkdns Jojfo

k|j4g shf

-b_ fgf tyf n3 JojfoxnfO rndividecrn DklQ lwtf] lnO jf pBddivideklof]hgf lwtf] lnO

k|jflxt = ) nfvDdsf] shf

4 Ohfhtkqk|fKt +yfxaf6 lgDg cgf ck|ToIf kdf k|jfx ePsf] shfnfO ljkGg judf k|jfx

ePsf] shfdf u0fgf ulg]5

-s_ ljkGg judf shf k|jfx ug] ztdf o a+saf6 aelig3AElig jusf] Ohfhtkqk|fKt +yfxnfO

+yfut Ifdtf tyf +yfut hdfgLdf k|jfx u]sf] cfjlws k|s[ltsf] yf]s shf

-v_ uljLsf] ]vfdlg x]sf ljkGg jf Gog cfo ePsf hgtfsf] cfo tyf f]huf a9fpg o

a+saf6 Ohfhtkqk|fKt aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfn] dNofIacuteg uL of]Uo

7fg]sf u|fdL0f If]qdf yfkgf eO sfot xsfL +yfxnfO ljkGg judf nufgL ug] uL

yf]s shf pknAw ufpg Sg]5g

-u_ fgf lsfg xsfL +yf Pjd n3 ljQ sff]af ug] +yfxnfO yf]s shf k|jfx ug]

p2]Zon] yfkgf ePsf aelig3AElig jusf n3ljQ ljsf a+snfO k|jfx ulPsf] yf]s shf

-3_ o a+saf6 Ohfhtkqk|fKt ljQLo +yfxn] aeligsAElig aeligvAElig aeliguAElig jusf Ohfhtkqk|fKt

a+sdivideljQLo +yfaf6 shf lnO jb]lzs f]hufdf hfg] sfdbfnfO k|jfx u]sf] = Ps nfv

krfxhf Ddsf] shf pkoQm shf DalGwt aeligsAElig aeligvAElig aeliguAElig jusf Ohfhtkqk|fKt

a+sdivideljQLo +yfsf] ljkGg ju shf nufgLdf dfq u0fgf ulg] 5

-ordf_ a+s tyf ljQLo +yfn] ljkGg ju shfdf u0fgf ug] k|of]hgsf nflu pknAw ufPsf] yf]s

shf k|fKt ug] +yfaf6 k|To]s ^divide^ dlxgfdf shfsf] k|of]u ljkGg judf g ePdividegePsf]

DaGwdf ljj0f lng kg] tyf oL pknAw ufOPsf] yf]s shf bkof]u ePsf] kfOPdf

bkof]u ePsf] shf afasf] sd ljkGg judf u0fgf ulg] 5g

= Ohfhtkqk|fKt a+s tyf ljQLo +yfn] aelig3AElig jusf] ljQLo +yfsf] +yfks ]odf u]sf]

nufgLnfO d]t ck|ToIf kdf ljkGg judf k|jfx ulPsf] shf x u0fgf ulg] 5

^= Ohfhtkqk|fKt +yfxaf6 ljkGg ju shf cGtut n3ljQ ljQLo +yfxn] k|fKt u]sf] shf

sd zt k|ltzt ljkGg judf clgjfo kdf shf k|jfx ug kg]5 f] cgk nufgL gePdf

Ohfhtkqk|fKt +yfxaf6 n3ljQ ljQLo +yfxnfO k|jfx xg] Totf] sn yf]s shf ljkGg ju

shfdf u0fgf xg] 5g

amp= ljkGg judf k|jfx ulPsf] shf u0fgf ubf ^ dlxgf cl3sf] sn afFsL shf fk6 -laN vlb

tyf l8sfp06 lxt _ sf] cfwfdf k|To]s qodfdf cyft cf]h k rt cf dfGtdf

ulg] 5


= Ohfhtkqk|fKt jfl0fHo a+s -aeligsAElig ju _ ljsf a+s -aeligvAElig ju _ ljQ sDkgL -aeliguAElig ju _ af6

k|ToIf kdf lgDg ztxsf] cwLgdf xL cktfnnfO k|jfx xg] shfnfO ljkGg ju shfdf u0fgf

ulg]5

-s_ dgfkmf ljt0f gug] sDkgLsf] kdf Totf] cktfn DalGwt lgsfodf btf ePsf] xg kg]

-v_ DalGwt a+sdivideljQLo +yfn] o k|of]hgsf nflu cfgf] k|fylds kFhL -Core Capital_ sf]

a9Ldf k|ltzt Ddsf] shf sd dfq k|jfx ug Sg]

-u_ DalGwt cktfnn] g]kfn sfsf] DalGwt lgsfoaf6 ~rfng jLs[lt k|bfg ul+bf

tf]lsPsf Dk0f ztxsf] k0f kfngf u]sf] xg kg]

-3_ DalGwt cktfnn] cfgf] sn zYof Ifdtfsf] Gogtd ) k|ltzt zYof lgMzNs kdf

ljkGg jusf hgtfxnfO pknAw ufpg] uL cfjZos Jojyf ldnfPsf] xg kg]

-ordf_ dfly v08 -s_ b]lv -3_ Dd plNnlvt ztx kf ePsf] olsg u] dfq DalGwt a+s

tyf ljQLo +yfn] shf k|jfx u]sf] xg kg]

-r_ pkoQm dfkb08 kf u]sf u|fdL0f If]qdf +rflnt fdbflos cktfnnfO a+s tyf ljQLo

+yfxiquestaf6 k|ToIf iquestkdf k|jfx xg] iquest= sf]8Ddsf] shfnfO d]t ljkGg ju shfdf

u0fgf ulg]5

(= Gog nfut cfjf -Low Cost Housing_ shfnfO ljkGg judf u0fgf ug] DaGwdf

a+s tyf ljQLo +yfxaf6 ljkGg judf u0fgf xg of]Uo JolQmxsf nflu dfq 3hUuf vlb

tyf 3 lgdf0f shfsf] cfjZostf kf ug] p2]Zon] b]xfo cgfsf] ztsf] cwLgdf xL k|bfg

ePsf] shfnfO d]t ljkGg jusf] shfdf u0fgf ulg] 5

-s_ lIft lwtf] lnO fdlxs jf JolQmut cfwfdf k|ToIf jf ck|ToIf kdf k|bfg xg] = amp

nfvDdsf] shf

-v_ DalGwt a+s tyf ljQLo +yfsf] cfgf] shf gLltdf oL ljkGg junfO 3hUuf vlb

tyf 3 lgdf0f shf k|bfg ug] DaGwdf ki6 kdf pNn]v u]sf] xg kg]

-u_ otf] shf k|bfg ubf k|rlnt P]g sfgg tyf o a+ssf] gLlt lgb]zg adf]lhdsf] Dk0f

k|lqmof kf u]sf] xg kg]

-3_ ljkGg ju eGgfn] dfly aFbf g+= df plNnlvt klefiff cgf Gog cfo ePsf vfuL

fdflhskdf lk5l8Psf dlxnf hghflt blnt ju kms 9+un] Ifd JolQmx

LdfGts[t dbfo tyf fgflsfg sflnu9 dhb eldxLg kljfnfO Demg kb5

)= ojf tyf fgf JojfoL jf]huf sf]if DaGwdf

= a+s tyf ljQLo +yfn] ljkGg judf k|jfx ug kg] k|ltzt -aeligsAElig ju_ = k|ltzt -aeligvAElig

ju_ k|ltzt -aeliguAElig ju_ sdsf] Ps ltxfO sd g]kfn sf cy dGqfno ojf tyf

fgf JojfoL jf]huf sf]if -okl5 sf]if egLPsf]_ sf] gfddf cfg +yfdf vf]lnPsf]

vftfdf hDdf ug kg]5 a+s tyf ljQLo +yfn] pkoQm plNnlvt sdeGbf a9L sd

pSt vftfdf hDdf ug o Jojyfn] afwf ku]sf] dflgg] 5g sf]ifdf hDdf ePsf] sd

DalGwt a+s tyf ljQLo +yfn] sf]ifnfO k|jfx ulPsf] shf dflgg]5 oL hDdf

ulPsf] sdnfO ljkGg judf u0fgf ulg] 5

= a+sdivideljQLo +yfn] pkaFbf g+= cgf k|jfx u]sf] shf hgs cjyfdf shfdividefk6sf]

juLs0f shf gf]SfgL Jojyfsf] k|of]hgsf] nflu cn shfdf dfj]z ulg]5 ouL

a+sn] otf shfsf] nflu hf]lvd ef k|bfg ubf Capital Adequacy Framework cGtut Claims

on Government zLifsdf fVg Sg] aeligvAElig aeliguAElig jusf ljQLo +yfn] otf shfdf zGo

hf]lvd ef k|bfg ug Sg] 5


= vftf vf]Ng] vftf ~rfng ug] shf Dacuteftfdf xtfIf ug] clVtofL lxtsf] sfuhft

lnO aeligojf tyf fgf JojfoL jf]huf sf]ifAElig sf] gfddf a+s tyf ljQLo +yfn] vftf

vf]Ng kg]5

$= a+s tyf ljQLo +yfaf6 sf]ifnfO k|jfx ulPsf] pkaFbf g+= sf] sd rQmf ug] bfloTj

sf]ifsf] xg]5

= sf]if a+s tyf ljQLo +yf larsf] Dacuteftf cgrL amp= df pNn]v eP adf]lhd ug

kg]5 o k|of]hgsf] nflu pSt Demftf afx]s cGo sg sfuhft cfjZos kg]5g

^= a+s tyf ljQLo +yfn] ojf tyf fgf JojfoL jf]huf sf]if -~rfng_ lgodfjnL

)^ cGtut ojf tyf fgf JojfoLxnfO klof]hgf dfq lwtf] lnO bO nfvDdsf] shf

nufgL u]df Totf] shfnfO ljkGg judf u0fgf ulg]5 t pkaFbf g+= df pNn]v ePsf]

hDdf ugkg] sddf ssectf ug kfOg] 5g otf] shf k|jfx ubf b]xfo adf]lhdsf Jojyfx

nfu xg] 5g M

s= Jojfosf] p2]Zo cgf shf cjlw a9Ldf kfFr jifDdsf]] xg]5 a+s tyf ljQLo

+yfsf] lgodfgf tf]s]sf] lstfdf aacutefpg kg] uL DalGwt a+s tyf ljQLo

+yfn] lstf tf]Sg]5 fFjf Aofh eStfgL 56 cjlw (Grace Period) sf]ifn] tf]s]

cgf xg]5

v= DalGwt JolStn] ug] jf]hufdns JojfoFu DalGwt rn crn DklQ g

Dk0f fFjf Aofh eStfg gxGh]nDd a+s tyf ljQLo +yfn] k|bfg u]sf] shfsf]

lwtf] xg]5

u= shf jLs[t ug] jf gug] Dk0f clwsf a+s tyf ljQLo +yfdf gLlxt xg]5

3= pkf]St adf]lhd shfsf] hf]lvd tyf C0f cnpk ug kg] bfloTj DalGwt a+s

tyf ljQLo +yfdf xg]5

amp= a+s tyf ljQLo +yfn] pkaFbf g+= ^ adf]lhdsf] shf k|bfg ug ojf tyf fgf JojfoL

jf]huf sf]ifaf6 jflifs amp k|ltzt Aofhdf kgshf lng Sg] 5

= sf]ifsf] ~rfng ojf tyf fgf JojfoL jf]huf sf]if -~rfng_ lgodfjnL )^ shf

tyf aLdf Jojyf DaGwL lgb]lzsf )^ o a+saf6 hfL o lgb]zgdf pNn]v eP

adf]lhd xg]5

(= dfly hgs sf n]lvPsf] ePtfklg Ohfhtkqk|fKt a+s tyf ljQLo +yf -aelig3AElig ju afx]s_

n] ljkGg judf u0fgf xg] ojf tyf fgf JojfoL jf]huf sf]ifdf hDdf ugkg] sd

csf] klkqaf6 rgf hfL gePDd ldlt )^^dividedivide^ sf] klkq cgf )^^

rtdfGtb]lv nfu xg] uL pQm sf]ifdf sd hDdf ugkg] 5g t oL ojf tyf fgf

JojfoL jf]huf sf]ifdf tTsfnnfO sd hDdf ug gk] tfklg a+s tyf ljQLo +yfn]

o lgb]zgsf] aFbf g+= cgfsf] bn] ljkGg judf k|jfx ugkg] sd kjjt g nufgL

ug kg]5

= ljkGg judf k|jflxt shf DaGwL g]=f= a+s lgb]zg kmffd g+= (= cgfsf] qdfls ljj0f

o a+ssf] DalGwt klj]If0f ljefudf qodf dfKt ePsf] ldltn] lbgleq k]z ug kg]5

= DalGwt Ohfhtkqk|fKt +yfn] ljkGg judf k|jfx ulg] shf DaGwL gLltut Pjd k|lqmofut

JojyfnfO cfgf] shf gLltdf ki6 kdf pNn]v ug kg]5

= cGo lgb]zgdf hgs sf n]lvPsf] ePtfklg fdlxsdivideJolQmutdivide+yfut hdfgLdf k|ToIf jf

ck|ToIf kdf ljkGg judf u0fgf xg] uL k|jfx ulPsf] shfsf] nflu cltlQm la k|ltzt yk

shf gf]SfgL Jojyf ug kg] 5g

$= ljkGg judf k|jfx ug] uL k|fKt fk6L sdnfO nlIft judf k|jfx guL f] afktsf] sd Aofh

cfhg xg] uL sg klg a+s tyf ljQLo +yfdf hDdf ug kfOg] 5g t o Jojyfn] aelig3AElig


jusf Ohfhtkqk|fKt +yfsf] xsdf shf Ldf -Line of Credit_ pkof]u ug afwf kyenofPsf] dflgg]

5g

= dfly plNnlvt aFbf -$_ adf]lhdsf] yf]s shf k|jfx ug] +yfn] p2]Zo adf]lhd Dk0f yf]s shf

sd k|jfx u]dividegu]sf] ljj0f lnO f]sf] k|dfl0fs0f uL k|To]s cflys jifsf] df3 fpg

dfGtdf DalGwt klj]If0f ljefunfO hfgsfL lbg kg]5

^= Ohfhtkqk|fKt +yfn] ljkGg judf k|jfx ugkg] shf DaGwL lgb]zg adf]lhdsf] shf k|jfx

gu]df jf sd k|jfx u]df Gogtd kdf kofpg kg] sddf xg cfpg] gku sddf g]kfn fi6laquo

a+s P]g ) sf] bkmf adf]lhd DalGwt Ohfhtkqk|fKt +yfn] f] u0fgf cjlwdf shfdf

lng] clwstd Aofhbn] xg] sd xhfgf nufOg] 5 oL xhfgf nufpFbf Totf] gku sdsf]

qdfls kdf xg cfpg] Aofh sd lgwf0f uL f]xL afasf] sd xhfgf sd sfod ulg]5

t clGtd C0fbftf DaGwL ljwf pkof]u ug] Ohfhtkqk|fKt +yfsf] xsdf f] shfdivideljwf

k|fKt u]sf] ldlt b]lv ljkGg ju shf k|jfx gu]sf] sf0fn] f] shfsf] Ldf gkuL nfUg] xhfgfdf

plNnlvt clGtd C0fbftf ljwf sfod x]Dd 56 k|bfg ulg] 5

o a+saf6 g]kfn fi6laquo a+s P]g ) sf] bkmf ^v= adf]lhd dofu|t 3f]if0ff ulPsf] jf a+s

tyf ljQLo +yfsf] zL3| wffTds sfjfxL DaGwL ljlgodfjnL )amp$ sf] ljlgod sf] v08

-v_ adf]lhdsf] sfjfxLdf x]sf a+s tyf ljQLo +yfxnfO pQm cjlwe ljkGg judf k|jfx

ugkg] shf k|jfx gu]sf] sf0fn] nfUg] xhfgfdf 56 k|bfg ulg] 5

amp= tf]lsPsf If]qdf shf k|jfx DaGwL Jojyf

-_ Gogtd shf k|jfx M

o a+saf6 Ohfhtkqk|fKt jfl0fHo asxn] sn shf fk6sf] b]xfo adf]lhd tf]lsPsf If]qdf shf

k|jfx ug kg] 5

-s_ )) cf dfGtDddf b]xfoadf]lhd Gogtd k|ltzt shf s[lif If]qdf k|jfx ug kg]5

)amp cf dfGt )amp( cf dfGt )) cf dfGt

k|ltzt k|ltzt k|ltzt

-v_ ) cf dfGtDddf b]xfoadf]lhd Gogtd ) k|ltzt shf phf If]qdf k|jfx ug kg]]5

)amp cf dfGt )amp( cf dfGt )) cf dfGt ) cf dfGt

^ k|ltzt amp k|ltzt ( k|ltzt ) k|ltzt

-u_ ) cf dfGtDddf b]xfoadf]lhd Gogtd k|ltzt shf n3 3]nfgf Pjd demfnf

pBdsf If]qdf -= sf]8eGbf sd sdsf shfx_ k|jfx ug kg]]5


k|ltzt k|ltzt $ k|ltzt k|ltzt


-3_ s[lif n3 3]n tyf fgf pBddivideJojfo phf ko6g If]qdf ) cf dfGtDddf

b]xfoadf]lhd aeligvAElig jusf ljQLo +yfxn] sn shf tyf fk6sf] Gogtd ) k|ltzt aeliguAElig

jusf ljQLo +yfxn] Gogtd k|ltzt shf k|jfx ug kg]5

aeligvAElig ju aeliguAElig ju

)amp cf dfGt ^ k|ltzt k|ltzt

)amp( cf dfGt amp k|ltzt k|ltzt

)) cf dfGt ( k|ltzt $ k|ltzt

) cf dfGt ) k|ltzt k|ltzt

-_ pkaFbf -_ cgf tf]lsPsf If]qdf k|jfx ePsf] shf DaGwL Jojyfsf] Gogtd Ldfsf]] cgkfngf

olsg ug] k|of]hgsf] nflu a+s tyf ljQLo +yfxn] aSoftf shf -Outstanding Loan) nfO

k|jflxt shfsf] kdf u0fgf ug kg]5

-_ a+s tyf ljQLo +yfxn] s[lif tyf phf If]qdf k|jflxt shfnfO csf] ljQLo +yf dfkmt

Jojyfkg ug Ps cfkdf vlbdividelaqmL ug Sg]5g jftdf shf k|jfx ug] +yfn] g

u|fxsFusf] DaGw Jojyfkg -Relationship Management_ ug] uL ulPsf] vlbdividelaqmLdf u|fxssf]

xdlt cfjZos kg] 5g

-$_ s[lif C0fkqdf nufgL u]sf] sdnfO s[lif If]qdf clgjfo kdf k|jfx ugkg] shfdf u0fgf ug kfOg] 5

-_ phf C0fkqdf nufgL u]sf] sdnfO phf If]qdf clgjfo kdf k|jfx ugkg] shfdf u0fgf ug kfOg] 5

-^_ cgudg tyf xhfgf M

-s_ o Jojyf cgf tf]lsPsf] cjlwleq shf k|jfx gu]df jf sd k|jfx u]df Gogtd kdf

kyenofpg kg] sddf xg cfpg] gku sddf g]kfn fi6laquo a+s P]g ) sf] bkmf adf]lhd

DalGwt Ohfhtkqk|fKt +yfn] f] u0fgf cjlwdf shfdf lng] clwstd Aofhbn] xg] sd

xhfgf nufOg]5 oL xhfgf nufpFbf Totf] gku sdsf] qdfls kdf xg cfpg] Aofh

sd lgwf0f uL f]xL afasf] sd xhfgf sfod ulg]5

-v_ jfl0fHo a+sxsf xsdf v08 -s_ adf]lhd xhfgf sd u0fgf ubf b]xfoadf]lhd ulg]5

-_ dfly pNn]v ePadf]lhd s[lif If]qdf tf]lsPsf] k|ltzt shf k|jfx gePsf] v08df gku

sddf xhfgf u0fgf ug]

-_ dfly pNn]v ePadf]lhd phf If]qdf tf]lsPsf] k|ltzt shf k|jfx gePsf] v08df gku


-_ dfly pNn]v ePadf]lhd n3 fgf Pjd demfnf pBdsf If]qdf tf]lsPsf] k|ltzt shf k|jfx

gePsf] v08df gku sddf xhfgf u0fgf ug]

-u_ aeligvAElig aeliguAElig jusf ljQLo +yfxsf] xsdf v08 -s_ adf]lhd xhfgf sd u0fgf ubf

tf]lsPsf] If]qdf tf]lsPsf] k|ltzt shf k|jfx gePsf] v08df gku sddf xhfgf u0fgf ug]

-3_ tf]lsPsf If]qdf k|jfx ulg] shf u0fgf ubf ^ dlxgf cl3sf] hDdf aSoftf shf tyf fk6sf]

cfwfdf )amp k dfGtb]lv u0fgf z uL Tokl5sf] k|To]s qodfdf u0fgf ug]

ki6Ls0fM

-_ s[lif If]qUacute eGgfn] -s_ cGg tsfL tyf cGo gub] jfnL -v_ lrofdivideskmL lt gkf6 kmnkmn tyf kik v]tL -u_

kz k+IfL tyf dfxL kfng -3_ dnvfb tyf ls6gfzs -ordf_ zLt e08f0f -r_ lFrfO -5_ jg -h_ kz jf kG5L

jwzfnf -em_ cGo s[lif tyf s[lifhGo ]jfx -`_ df5fkfng -o a+saf6 hfL g]= f= a+s lgb]zg kmf=g+= = sf] qm=+=

adf]lhdsf]_ If]qxnfO hgfpg] 5 TouL s[lif If]q cGtut -s_ s[lif cfhf -v_ dn -u_ ljpndashljhg -3_

kzk+IfLndashbfgf -ordf_ s[lif pTkfbg e08f0f -r_ lrof skmL cbjf kmnkmn k|zf]wg tyf cfGtls s[lif pkhsf]

k|fylds kdf xg] k|zf]wg d]t kg]5

-_ phf If]qUacute eGgfn] hnljBt gjLs0fLo phf DaGwL -o a+saf6 hfL g]= f= a+s lgb]zg kmf=g+= = sf] qm=+=

amp= adf]lhdsf]_ If]q tyf gjLs0fLo phfaf6 rNg] fjhlgs jfL fwg Pjd rflhEuml 6]zgnfO d]t hgfpg] 5


-_ ko6g If]qUacute eGgfn] b]xfoadf]lhdsf] If]qnfO hgfpg] 5 M

-s_ 6laquo]lsEuml 6laquofen Ph]GL kjtff]x0f lf]6 yenofl6Euml SoflDkEuml 6 ck|]6 lxlnEuml ]G6 Soflgf]

dfh kf cflb

-v_ xf]6n ko6s cfjf df]6]n u|fdL0f ko6g xf]d 6] lhf]6 tyf ]i6fF kofj0fLo ko6g

jGohGt cfIf

-u_ dgf]+hg dgf]~hg kfs llqmPg rnlrq cflb

-3_ fxls ko6g M lsOEuml UnfOl8Euml jf6 yenofkml6Euml x6 Po JofnlgEuml Sofgf]Oordf Koff]lnEuml

3f]8r9L xfQLr9L aGhL hlDkEuml lxdfn cff]x0f cjnf]sg nufot

-ordf_ uNkm sf] kf]nf] kf]gL 6]laquolsEuml kbofqf dfpG6]g nfO6 ~rfng s]jnsf

-r_ fFs[lts wflds tyf v]nsb ko6g

-5_ sf7df8f+ pkTosf ljf6gu hgsk jLu~h kf]vf exjf g]kfnu~h wgu9Ldf

fjhlgs xL oftfoft ]jf +rfng ug] +ul7t +yfnfO k|jflxt shf

-$_ n3 pBd fgf pBf]u demfnf pBf]u tyf 3]n pBf]u eGgfn] cfBf]lus Jojfo P]g )amp^ n]

kleflift n3 pBd fgf pBf]u demfnf pBf]u tyf 3]n pBf]u Demg kb5

= vf]hL jrfpm

-_ o a+saf6 Ohfhtkqk|fKt a+s tyf ljQLo +yfxnfO hfL ulPsf b]xfosf lgb]zgxnfO

vf]h ulPsf] 5

PsLs[t lgb]zg )amp^ sf] ljkGg judf k|jfx ug kg] shf DaGwL Jojyf O=k|f= lgb]zg

g+= ampdivide)ampâf6 hfL ulPsf] lgb]zg tyf f] kZrft ldlt )ampamp ebf ut]Dd hfL





cgrLM amp=

a+sdivideljQLo +yf tyf sf]ifaLr xg] Demftf

ojf tyf fgf JojfoL jf]huf sf]if -~rfng_ lgodfjnL )^ adf]lhd yflkt cy dGqfnosf]

ojf tyf fgf JojfoL jf]huf sf]ifsf tkmaf6 ldlt ============== sf] clVtof k|fKt ============= gtL

========================= -okl5 sf]if egLPsf]_ a+s tyf ljQLo +yf DaGwL P]g )amp adf]lhd yflkt

======lhNnf===== g=kf= j8f g+= ===== lyt ========================= sf tkmaf6 clVtof k|fKt ================gtL

================ -okl5 a+sdivideljQLo +yf egLPsf]_ sf aLr tklnsf ztxsf cwLgdf xL bj kIfsf]

dgf]dfg fhLvzLn] tklnsf fIfLxsf f]xjdf sf]ifsf] sfofnodf aL of] Demftf ulPsf] 5

tkln

= a+sdivideljQLo +yfn] g]kfn fi6laquo a+s a+s tyf ljQLo +yf lgodg ljefusf] lgb]zg g+======== sf] aFbf

g+======= tyf f]df do dodf xg] +zf]wg cgf sf]ifdf sd hDdf ug]5 sf]ifdf hDdf ePsf] sd

DalGwt a+sdivideljQLo +yfn] sf]ifnfO k|jfx ulPsf] shf dflgg]5 a+sdivideljQLo +yfn] x]s qdfdf

sf]ifdf hDdf u]sf] sd sn shf jSoftf sd vnfO sf]ifnfO lnlvt hfgsfL lbg]5 oL hfgsfL

lbPsf] amp lbgleq a+sdivideljQLo +yfn] sf]ifaf6 sg cGoyf Joxf]fsf] lnlvt rgf k|fKt gu]df pkf]St

adf]lhd hfgsfL ufOPsf] sd g sf]ifn] a+sdivideljQLo +yfaf6 lnPsf] shf sd dflgg]5

= aFbf g+= adf]lhd k|jfx ulPsf] shfjfkt sf]ifn] a+sdivideljQLo +yfnfO qdfls kdf eQmfg ug] uL

jflifs k|ltzt Aofh lbg]5 sf]ifn] k|bfg ug] kgshfdf amp k|ltzt Aofhb a+sdivideljQLo +yfn]

qdfls kdf sf]ifnfO eQmfg ug kg]5 otf] Aofhb ahfb db|fkmLltnfO dWogh fvL bj

kIfsf] lnlvt xdltdf do dodf kgfjnf]sg ulg]5

= sf]ifn] lnPsf] shf a+s tyf ljQLo +yfxn]] sf]ifFu lnPsf] kgshfdf nfUg] Aofh ltg] bfloTj

sf]ifsf] a+sdivideljQLo +yfx bjsf] xg]5 lnPsf] shfsf] aacutefpgkg] Aofh sd sf]ifn] a+sdivideljQLo

+yfn] qdfls kdf cfiff9 cf]h k rtdfGtdf glt]df Dk0f fFjf tyf Aofh eStfg ug sf]if

a+sdivideljQLo +yf bj kIfn] lrt ug Sg]5 f] cgf rgf kfPdf amp -ft_ lbgleq sf]if jf

a+sdivideljQLo +yfxn] Dk0f fFjf Aofh eStfg ug]5

$= aFbf g+= adf]lhd fFjf dividejf Aofh eStfg gu]df eStfgL ugkg] ldltb]lv eStfgL xg] ldltDdsf]

cjlwsf] nflu jflifs ) k|ltzt k|ltzt k]gfn Aofh lxt fFjf dividejf Aofh sf]if jf a+sdivideljQLo

+yfn] eStfg ug]5

= o Demftfsf] cjlw cfhsf] ldltb]lv nfu eO k|jfx u]sf] shf rQmf gePDdsf] cjlwsf] nflu nfu

xg]5

^= sg klg dodf sf]ifn] a+sdivideljQLo +yfnfO sDtLdf lbgsf] kj rgf lbO afFsL Dk0f fFjf Aofh

a+sdivideljQLo +yfnfO ltL aemfO Dacuteftf dfKt ug Sg]5

amp= Demftf cjlwe sg klg avt sf]if la36g ePdf clanDa sf]ifn] ltgdivideaemfpgkg] Dk0f fFjf Aofh

sd sf]ifn] a+sdivideljQLo +yfnfO ltgdivideaemfpg kg]5

= ba kIfsf] lnlvt xdltdf o Demftfdf plNnlvt ztx +zf]wg km]abn jf yk36 ug lsg]5

(= a+sdivideljQLo +yfn] lgoldt shf cn ePsf] cjyfdf lw xlnot bdf nfUg] Aofhsf] ^) k|ltzt

sd 36fO u0fgf uL lng]5 Aofh lgoldt gePsf] v08df ojf tyf fgf JojfoL jf]huf sf]if -

~rfng_ lgodfjnL )^ adf]lhd cnpk ug]5

ojf tyf fgf JojfoL jf]huf sf]ifsf a+sdivideljQLo +yfsf tkmaf6

clVtof k|fKt clVtof k|fKt

gfd gfd

kb kb

xtfIf xtfIf

5fk 5fk

ldlt ldlt


fIfL fIfL

================================= ================================

Olt Dat )amp===fn ======= dlxgf ====== ut] f]h ===== zed ndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndash

g]=f= a+s lgb]zg kmf=g+= amp=

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

s[lif hnljBtdividephf ko6g If]q fgf tyf demfnf pBf]udf ePsf] shf nufgLsf] dfls ljj0fUacute

-= bz

nfvdf_

sf7df8f+ pkTosf ljf6gu hgsk jLu~h kf]vf exjf g]kfnu~h wgu9Ldf Grflnt fjhlgs

xL oftfoft ]jf

qm= += ljj0f jLs[t shf

Ldf =

shf aSoftf

sd =

sn shfdf

jLs[t shf

Ldfsf] k|ltzt

slkmot

s[lif If]q tkm

= s[lif jg DaGwL

= df5fkfng DaGwL

= s[lif cfhf

=$ dn -qm=+= = df dfj]z afx]s_

= aLpndashljhg

=^ kzk+IfLndashbfgf

=amp s[lif pTkfbg e08f0f

= lrof slkm cbjf kmnkmn k|zf]wg tyf cfGtls

s[lif pkhsf] k|fylds kdf xg] k|zf]wg

= hnljBtdividephf If]q tkm

= hnljBt

= gjLs0fLo phf

= ko6g If]q tkm


SoflDkEuml cflb



=$ fjhlgs zxL oftfoft ]jf

$= fgf tyf demfnf pBf]u tkm

$= fgf pBf]u

$= demfnf pBf]u

s[lif hnljBtdividephf tyf ko6g If]qsf] sn

-plusmnplusmn_

s[lif hnljBtdividephf ko6g If]q fgf tyf

demfnf pBf]usf] sn hDdf -plusmnplusmnplusmn$_

+yfsf] sn shf nufgL


g]=f=a+s lgb]zg kmf=g+= amp=

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

k|fyldstfk|fKt -s[lif phf hnljBtdividephf ko6g fgf tyf demfnf pBf]utkm_ If]q shf

nufgL

ldlt ======== df dfKt qodfsf] ljj0f

-= bz nfvdf_

qm=+= ljj0f

o qodf ut qodf

sd -=_ k|ltzt sd -=_ k|ltzt

shf

Ldf

shf

k|jfx

shf

Ldfdf

shf

k|jfxdf

shf

Ldf

shf

k|jfx

shf

Ldfdf

shf

k|jfxdf

s[lif

hnljBtdividephf

ko6g

$ fgf tyf demfnf pBf]u

hDdf -plusmnplusmnplusmn$_

+yfsf] sn shf nufgL sd


g]kfn fi6laquo a+s

s]Gb|Lo sfofno



tf]Gglt xg] sfoIf]q ljtf jf +srg tyf ufEg]divideufleg] DaGwL Jojyf

a+s tyf ljQLo +yf DaGwL P]g )amp adf]lhd tNnf] jusf] Ohfhtkqk|fKt ljQLo +yf

dflyNnf] judf kl0ft xgsf] nflu jf bO jf bOeGbf a9L Ohfhtkqk|fKt +yf Ps cfkdf

ufEgdivideufleg jf oL ufleO s]kl5 tf]Gglt xg tyf xfnsf] judf g xL sfoIf]q ljtf ug o

a+sdf lgj]bg lbg] aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfxsf] xsdf lgDgfgfsf] Jojyf

sfod ulPsf] xFbf f]xL adf]lhd ugdivideufpg xg g]kfn fi6laquo a+s P]g ) sf] bkmf amp( n] lbPsf]

clwsf k|of]u uL of] lgb]zg hfL ulPsf] 5

-s_ tf]Gglt xg] DaGwL Jojyf

= klefiffM

o lgb]zg adf]lhd aeligtf]GgltAElig eGgfn] aFbf g+= -_ adf]lhdsf] dfkb08 kf u]sf o

a+saf6 Ohfhtkqk|fKt fli6laquootsf] sfoIf]q ePsf aeliguAElig jf aeligvAElig jusf ljQLo +yf qmdzM

aeligvAElig jf aeligsAElig jusf] +yfdf kl0ft xgSg] cjyf Demg kb5

= tf]Gglt xg] DaGwL dfkb08M

a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf adf]lhd o a+saf6 aeligvAElig jf aeliguAElig

jusf] Ohfhtkqk|fKt ljQLo +yf tf]Gglt xgsf] nflu b]xfosf kjof]Uotfdividedfkb08x kf

ePsf] jf u]sf] xg kg]5 Mndash

-s_ +yfn] DalGwt jusf] ljQLo sff]af ug Ohfhtkqk|fKt u]sf] cjlw jif kf

u]sf]

-v_ +yf kl5Nnf] kfFr cflys jifdf nuftf kdf gfkmfdf x]sf]

-u_ +yf l~rt gf]SfgLdf gx]sf]

-3_ ljut kfFr jifsf] cft sn lgliqmo shf (Non performing loan) cgkft k|ltzt

eGbf tn x]sf]

-ordf_ dflyNnf] jusf] Ohfhtkqk|fKt +yfsf nflu o a+sn] tf]s]sf] Gogtd rQmf kFhL kf

ePsf]

-r_ +yfn] o a+saringff hfL kFhL kofKttf k|lt u|fxs shf Ldf shf lgIf]k cgkft shf

gf]SfgL Jojyf ljQLo |f]t klrfng DaGwL lgb]zgx k0f kdf kfngf u]sf] tyf

ljut kfFr jifb]lv nuftf o a+sn] tf]s]sf] Gogtd kFhL kofKttf cgkft sfod u]sf]

-5_ +yf jf ~rfns ldltdividekbflwsfLnfO o a+saf6 zfg nufot v08 -r_ df

plNnlvt lgb]zgx kfngf gu]sf] ljifodf sfjfxL ePsf] eP f] sfjfxL kmsjf

ePsf] cjlw jif kf ePsf]

-h_ lz3| wffTds sfjfxL ePsf] eP f] sfjfxL kmsjf ePsf] jif kf ePsf]

-em_ +yfn] cl3Nnf] cflys jifDdsf] n]vfkLIf0f DkGg u]sf]


-`_ fli6laquootsf] sfoIf]q ePsf] aeligvAElig juaf6 aeligsAElig judf tf]Gglt xg rfxg] +yfsf]

cl3Nnf] cflys jifdf Jojfosf] cfsf -lgIf]k tyf shfsf] sn of]u_] Gogtd rQmf

kFhLsf] u0ff -xfnsf] jusf]_ u|fxs +Vof xhf -lgIf]kstf C0fL_ ePsf]

-6_ fli6laquootsf] sfoIf]q ePsf] aeliguAElig juaf6 aeligvAElig judf tf]Gglt xg rfxg] +yfsf]


kFhLsf] u0ff -xfnsf] jusf]_ u|fxs +Vof ) xhf -lgIf]kstf C0fL_ ePsf]

= tf]Ggltsf nflu lgj]bg lbg]M

aFbf g+= adf]lhdsf dfkb08x kf u]sf] +yfn] tf]Gglt xg] 4flGts xdltsf nflu

b]xfosf sfuhft tyf ljj0flxt o a+s dIf lgj]bg lbg Sg]5 Mndash

-s_ 4flGts xdltsf] nflu cgrL ndash= adf]lhdsf] 9fFrfdf lgj]bg

-v_ o a+sn] tf]s]sf] Gogtd rQmf kFhL ku]sf] Joxf]f o a+ssf] rLs[t n]vfkLIfsaf6

k|dfl0ft ePsf] ljj0f

-u_ tf]Gglt xg] DaGwdf DalGwt +yfsf] jflifs fwf0f efn] u]sf] lg0fosf] 5lalrq

-3_ +yfsf] sDtLdf cfufdL jifsf] Jofjflos of]hgf tyf k|If]k0f (Business Plan and

Projection)

-ordf_ cgrL ndash= cgrL ndash= adf]lhdsf] 9fFrfdf bO k|ltzt jf f] eGbf a9L ]o

wf0f u]sf +yfksxsf] JolQmut ljj0f

-r_ +yfksxn] DalGwt +yfaf6 shf glnPsf] jM3f]if0ff kq

-5_ +yfksxn] cGo a+s tyf ljQLo +Yffxaf6 C0f lnO efvf ggf3]sf] jf shf rgf

s]Gb| ln= sf] sfnf]rLdf dfj]z gePsf] Joxf]f pNn]v ePsf] jM3f]if0ff kq

-h_ jtdfg ]o kFhL +rgf jfldTj -+yfks dx jfwf0f dx_ DaGwL

ljj0f

-em_ +yfksxn] sg Ps a+s tyf ljQLo +Yffdf rQmf kFhLsf] a9Ldf k|ltzt cGo

a+s tyf ljQLo +yfxdf rQmf kFhLsf] a9Ldf k|ltzt eGbf a9L nufgL gu]sf]

jM3f]if0ff

-`_ o a+s dIf lgj]bg lb+bfsf jvt +yfsf] sn shfsf] k|ltzt eGbf sd lgliqmo

shf x]sf] ki6ofOF xg] sfuhft

-6_ +yf +yfkgf ubf vr ePsf] kj ~rfng vr k0f kdf ckn]vg ePsf] k|dfl0ft xg]

sfuhft

-7_ +yf kl5Nnf] jifb]lv nuftf dgfkmfdf ~rfng ex]sf] k|dfl0ft xg] n]vfkLIf0f

ePsf] ljut jifsf] ljQLo ljj0f

-8_ +yfn] New Capital Adequacy Framework k0f kdf nfu ugSg] of]hgf tyf

~rfns ldltsf] k|ltj4tf

-9_ ]o vlb laqmL sff]af f]Ssf ePsf] Joxf]fsf] lwtf]kq ljlgdo ahfsf] kq

-0f_ kFhL kofKttf k|lt u|fxs shf Ldf shf lgIf]k cgkft shf gf]SfgL Jojyf

ljQLo |f]t klrfng DaGwL lgb]zgx k0f kdf kfngf u]sf] jM3f]if0ff tyf f]

ki6ofOF xg] sfuhft

-t_ ljut jifdf lz3| wffTds sfojfxL gePsf] jM3f]if0ff C


-y_ n]vfkLIf0f ePsf] cl3Nnf] cflys jifsf] ljQLo ljj0fsf] cfwfdf Jojfosf] cfsf -

lgIf]k tyf shfsf] sn of]u_ u|fxs +Vof -lgIf]kstf C0fL_ o lgb]zg adf]lhd

x]sf] ki6ofOF xg] sfuhft

$= 4flGts xdltM

-_ aFbf g+=-_ cgf tf]Ggltsf nflu k]z xg cfPsf] lgj]bgdfly o a+sn] a++s tyf

ljQLo +yf DaGwL P]g )amp sf] bkmf o lgb]zgsf] aFbf g+= adf]lhdsf]

kjof]Uotf tyf k]z xg cfPsf sfuhft tyf ljj0fx dNofIacuteg uL dflyNnf]

jusf] ljQLo sff]af ug] cgdlt k|bfg ug] k|lqmofut Jojyf cjnDag ug]5

dflyNnf] jusf] ljQLo sff]af ug rfxg] DalGwt ljQLo +yfxnfO plNnlvt

Joxf]f hfgsfL ufpg]5 oL hfgsfL pknAw ufp+bf b]xfosf ztx sfod

uL 4flGts xdlt k|bfg ug lsg]5 Mndash

-s_ dflyNnf] jusf] ljQLo sff]af +Rffngsf] nflu hfL kFhLsf] )=) k|ltztn] xg]

sd o assf] gf=gf]=cf=lx= km6s zLifsdf hDdf uL Ssn efr lxt

cgrL ndash=$ adf]lhdsf] 9fFrfdf lgj]bg lbgkg]

-v_ dflyNnf] jusf] +yfn] ug] sfo dfj]z uL sDkgL lhi6laquofsf] sfofnoaf6

k|dfl0ft +zf]lwt k|aGwkq lgodfjnLsf] k|ltlnkL k]z ugkg]

-u_ +zf]lwt shf gLlt cflys k|zfg ljlgodfjnL sdrfL k|zfg ljlgodfjnL

shf ckn]vg ljlgodfjnL k]z ugkg]

-3_ dflyNnf] jusf] +yfsf] +u7gfTds +rgf kbflwsfLxsf] ljj0f k]z

ugkg]

-ordf_ rgf k|ljlw tyf 6j]o DaGwL ljj0f k]z ugkg]

-_ tf]Ggltsf] nflu lgj]bg lbPkl5 DalGwt klj]If0f ljefuFu dGjo uL tof

ulPsf] ljz]if lgLIf0f k|ltj]bg d]tnfO cfwf dfgL tf]Ggltsf nflu ul7t lkmfl

ldltdf cfjZos 5nkmn uL f] ldltsf] lkmfldf dfq jLs[lt k|bfg ulg] 5

-_ 4flGts xdlt k|bfg ePsf] ldltn] ^ dlxgfleq dflyNnf] jusf] ljQLo sff]af

~rfng ug cfj]bg ulSg kg]5 tf]lsPsf] doleq cfj]bg gu]df o a+sn] k|bfg

u]sf] 4flGts xdlt 2 ug lsg]5

= 4flGts xdlt lbg OGsf ug lsg]M

-_ o lgb]zgdf cGoq hgs sf pNn]v ulPsf] eP tfklg o a+sn] b]xfosf] sg

cjyfdf tf]Gglt xg rfxg] +yfnfO tf]Ggltsf] nflu 4flGts xdlt lbg OGsf

ug Sg]5 Mndash

-s_ aIacute jf ljQLo If]qsf] ljBdfg cjyf DefJotfsf] cfwfdf dflyNnf] jusf]

ljQLo sff]af ~rfng ug yk aIacute jf ljQLo +yfnfO Ohfhtkq lbg pkoSt

gb]lvPdf

-v_ v08 -s_ sf] cjyf x]L lgIf]kstfsf] lxt +If0fsf] lgldQ dflyNnf] jusf] ljQLo

sff]af ~rfng ug Ohfhtkq lbg plrt gb]lvPdf

-u_ Ohfhtkqk|fKt +yfnfO dflyNnf] jusf] ljQLo sff]af ug Ohfhtkq lbFbf

ljQLo If]qdf cjy k|ltkwfsf] jftfj0f lhgf xg] jf sg Ohfhtkqk|fKt

+yfsf] Psflwsf jf lgolGqt cEof sfod xgSg] Defjgf b]lvPdf

-3_ o lgb]zgdf tf]lsPsf zt tyf dfkb08x kf ePsf] gb]lvPdf


-_ pkbkmf -_ adf]lhd sg +yfnfO dflyNnf] jusf] ljQLo sff]af ~rfng ug

4flGts xdlt lbg glsg] cjyf ePdf o a+sn] f]sf] sf0f vnfO lgj]bg k]sf]

ldltn] Ps o la lbgleq DalGwt +yfnfO rgf lbg]5 f] cjlwleq o a+sn]

yk ljj0f dfu u]sf] eP Totf] ljj0f k|fKt ePsf] ldltn] gAa] lbgleq Totf] rgf

lbg]5

^= tf]Ggltsf] nflu jLs[lt k|bfg ug]M

-_ tf]Gglt eO dflyNnf] jusf] sff]af ~rfngsf] nflu lgj]bg k|fKt ePkl5

sfuhftxsf] kLIf0f tyf eflts kjfwf d]t lgLIf0f uL jLs[lt lbg o a+s

Gti6 ePdf cfj]bg u]sf] tLg dlxgfleq jLs[lt k|bfg ulg] 5 Totf] jLs[ltsf]

nflu o a+sn] yk sfuhft dfu u]sf] cjyfdf Totf] sfuhft k]z u]sf] ldltn]

jLs[lt k|bfg ug] sfofjlw u0fgf xg]5

-_ tf]Gglt eO dflyNnf] jusf] sff]af ~rfngsf] nflu jLs[lt k|bfg ug cl3

4flGts xdlt k|bfg ubf tf]lsPsf Dk0f ztx kf u]sf] xg kg]5

-v_ sfoIf]q ljtf DaGwL Jojyf

-_ k|fb]lzs tsf aeligvAElig aeliguAElig jusf ljQLo +yfxn] fli6laquootdf kl0ft xg rfx]df b]xfosf

ztx kf uL jLs[ltsf nflu Jofjflos of]hgf lxt o a+sdf lgj]bg lbg Sg]5g M


-v_ lgoldt kn] jflifs n]vfkLIf0f uL fwf0f ef DkGg u]sf]

-u_ a+s tyf ljQLo +yf kl5Nnf] jif l~rt gf]SfgLdf gx]sf]

-3_ o a+ssf] lgb]zg cgksf] kFhLsf]if (Capital Adequacy) kofKt x]sf]

-ordf_ o a+ssf] lgb]zg cgk shfsf] juLs0f uL f]sf] nflu kofKt shf gf]SfgL

Jojyf (Loan Loss Provision) sfod u]sf]

-r_ lgliqmo shf (NPA) kfFr k|ltzt ggf3]sf]

-5_ k|fb]lzs tdf sff]jf ~rfng u]sf] jif kf ePsf]

-h_ New Capital Adequacy Framework 2008 k0fkdf nfu ug Sg] k|df0f k]z u]sf]

-em_ g]kfn fi6laquo a+saf6 +yf jf +yfsf cWoIf ~rfns sfosfL k|dv sfjfxLdf

k]sf] eP f] sfjfxL kmsjf ePsf] cjlw jif kf ePsf]

-`_ Ohfht lb+bf tf]lsPsf a ztx kf u]sf]

= fli6laquootdf kl0ft xgsf nflu cfj]bgfy lgDg sfuhftx +nUg xg kg]5 Mmdash

-s_ ljBdfg +yfks ~rfnsxsf] ljj0f

-v_ ljQLo +yfsf] cfufdL jifsf] k|If]lkt ljQLo cjyf Jofjflos 0fgLlt k|fljlws

tyf Jojyfkg kIf ahf +j]bgzLntf ljZn]if0f lxtsf] Jofjflos of]hgf

-u_ ljQLo sff]af ~rfngsf nflu skf]]6 sfofnodividedVo zfvf sfofno ljBdfg

yfgb]lv cGo yfgdf ~rfng ug] ePdf f] sfofnosf] eflts kjfwf rgf

k|ljlw aLdf tyf Iff Jojyf 3ef8f sfgfdf k|dv sfosfL clws[t

nufot dVo sdrfLxsf] of]Uotf cgej DaGwL sfuhft

-3_ fli6laquootdf kl0ft ePkZrft sfod xg] sfoIf]qnfO d]6] tof ulPsf] shf

gLlt nufgL gLlt lgIf]k klrfng gLlt jfnft aflxsf sff]af ~rfng

gLlt cfGtls n]vfkLIf0f gLlt u alsEuml DklQ Jojyfkg gLlt DklQ bfloTj

Jojyfkg gLlt rgf k|ljlw gLlt cfgf] u|fxs klxrfg gLlt


-ordf_ fli6laquootdf kl0ft xg] DaGwdf fwf0f efn] u]sf] lg0fosf] k|ltlnkL

= fli6laquootdf kl0ft xg] DaGwdf +yfsf ~rfns ldltFu cGtlqmof uL sfuhft kf

ePsf] ldltn] ^) lbgleq f] DaGwL k|lqmofsf] 6+uf] nufOg]5

-u_ ufEg]divideufleg] (Merger) tyf k|flKt (Acquisition) DaGwL Jojyf

-_ a+s tyf ljQLo +yf DaGwL P]g )amp sf bkmf amp) adf]lhd Ohfhtkqk|fKt +yf Ps

cfkdf ufEg]divideufleg]dividek|flKt eO f]xL P]gsf] bkmf adf]lhd tf]Ggltsf nflu o a+sdf

lgj]bg k]z xg cfPdf jk|yd ufEg]divideufleg]dividek|flKt DaGwL k|lqmof cjnDag ug kg]5

f] sf] 6+uf] nfu]kl5 tf]Ggltsf] sfjfxL cl3 a9fOg]5 oL ufEg]divideufleg]dividek|flKt

eO tf]Ggltsf nflu k]z xg cfPsf] lgj]bgnfO k|fyldstf lbOg]5

-_ pkaFbf -_ adf]lhd o a+sdf lgj]bg lb+bf +yfn] sDkgL lhi6laquofsf] sfofno g]kfn

lwtf]kq af]8 lwtf]kq ljlgdo ahfnfO d]t f]sf] hfgsfL clgjfo kdf lbg kg]5

-_ k|fb]lzs tsf ljQLo+yfx Ps cfkdf ufleO jf k|flKt uL fli6laquootdf kl0ft xg

rfx]df uflePdividek|flKt uL aGg] +yfsf] rQmf kFhL tyf kFhLsf]if o a+sn] tf]s]adf]lhd xg]

uL cGo Jojyfdf 56 k|bfg uL ljz]if k|fyldstf lbg lsg]5

-$_ b]xfosf] sg jf a cjyf kf gug] Ohfhtkqk|fKt +yfnfO cGo sg Ohfhtkqk|fKt

+yf+u ufleg jf k|flKtdf hfg g]kfn fi6laquo aIacuten] lgb]zg lbg Sg]5 Mndash

-s_ g]kfn fi6laquo aIacuten] tf]s]sf] cjlwleq tf]s]adf]lhdsf] kFhL gkyenofPsf]

-v_ ljut kfFr jifb]lv nuftf gf]SfgLdf x]sf]

-u_ g]kfn fi6laquo aIacuten] lbPsf] lgb]zg k6s k6s pNn+3g uL sfafxLdf k]sf]

-3_ g]kfn fi6laquo aIacuten] tf]s]adf]lhd hf]lvd Joxf]g] sf]if sfod ug gs]sf]

-_ Pp6 JolQmdividedxaringff k|j4g ePsf tyf Psf3 kljf Pjd Jojflos dxsf] k|ToIf jf

ck|ToIf jfldTjdividelgoGq0fdf x]sf +yfx Jojflos DaGw yflkt ePsf jfl0fHo

a+sxnfO Ps cfkdf ufEgdivideufleg lgb]zg lbOg] 5

-3_ vf]hL jrfpm

-_ o a+saf6 Ohfhtkqk|fKt +yfxnfO hfL ulPsf] PsLs[t lgb]zg )amp^ sf]

ufEg]divideufleg] tf]Gglt xg] DaGwdf O=k|f= lgb]zg g+= divide)amp^ tyf f] kZrft ldlt

)ampamp ebf ut]Dd hfL ePsf o ljifoFu DalGwt Dk0f klkqx vf]h

ulPsf] 5

-_ pkaFbf -_ adf]lhd vf]h ulPsf lgb]zg tyf klkq adf]lhd eP u]sf sfd sfjfxL

o lgb]zg adf]lhd eP u]sf] dflgg]5


cgrL =


s]Gb|Lo sfofno


afnjf6f sf7df8f+

ljifoM ======= jusf] Ohfhtkqk|fKt +yfdf kl0ft xg] 4flGts xdlt kfpF

dxf]bo

k|rlnt sDkgL P]g adf]lhd klAns lnld6]8 sDkgLsf] kdf g]kfn sf sDkgL lhi6laquofsf]

sfofnodf btf ufO a+s tyf ljQLo +yf DaGwL P]g adf]lhd ljut === jif b]lv ljQLo sff]af

~rfng ub cfPsf]df f]xL P]gsf] bkmf adf]lhd dflyNnf] jusf] +yf ==== judf kl0ft ug] uL

+yfsf] fwf0f efaf6 lg0fo ePsf]n] 4flGts xdlt kfpg To a+ssf] kj jLs[ltsf] nflu

tf]lsPsf cfjZos sfuhft lxt of] lgj]bg k]z u]sf 5f+

cfjZos sfuhft yfg=======+nUg 5g

ejbLo

================================================

-+yfsf] tkmaf6 cflwsfls JolQm_

gfdM

7]ufgfM

6]lnkmf]g g+ M

ofS g+= M

Od]n 7]ufgf M

ldltM

+yfsf] 5fkM


cgrL =

=================================================== ln=

ljQLo +yfsf] +yfks dxdf x]sf JolQmxsf]

JolQmut ljj0f

Kfmf]6f]

= kf gfd y M

= hGd ldlt M

= hGd yfg M

$= gfulstf M

= kf 7]ufgf M

-s_ yfoL M -_ 6]lnkmf]g -_ Od]n -_ kmofS

-v_ cyfoL M -_ 6]lnkmf]g -_ Od]n -_ kmofS

^= xfnsf] k]zf M

-s_ kmd jf sfofnosf] gfd M

-v_ 7]ufgf M

-u_ Jojfosf] k|s[ltdividesfd M

-3_ kbsf] gfd M

-ordf_ 6]lnkmf]gdivide ofSdivideOd]n M

amp= ajflxs lylt M

-s_ ljjflxtdivide cljjflxtdivide DaGw aLr5]b eO cnu a]]sf]

-v_ ljjflxtsf] xsdf kltdividekTgLsf] gfd M

-u_ kltdividekTgLsf] k]zf M

-3_ cflgttxsf] ljj0f

kf gfd DaGw pd]

= -s_ afasf] gfd M

7]ufgf M

k]zf M

-v_ afh]sf] gfd M

7]ufgf M


(= zlIfs of]Uotf M

tx +yfsf] gfd

7]ufgf

cWoog jif ljifo pkflw lnPsf] ldlt

gfts

gftsf]Q

ljBfjfllw

Jofjflos t

tflnd ]ldgf

s_

v_

u_

)= tkfOFu sg Jofjflos (Professional) ljifodf sfd ug] Ohfht 5 lt

5 5g

olb 5 eg]

-s_ Ohfhtsf] k|s[lt M

-v_ Ohfht lnPsf] ldlt M

-u_ Ohfht gDa M

-3_ Ohfht lbg] +yf 7]ufgf M

= tkfO sg Jofjflos Ifdtfsf] cfwfdf g]kfn fi6laquo a+saf6 lgLIf0f cgudg ug kg] +yfdf

sfd ugxG5lt

-olb 5 eg] +yfsf] gfd 7]ufgf sfdsf] k|s[lt pNn]v ugxf] fy DalGwt +yfaf6

+yfkg xgsf nflu jLs[lt kq k]z ugxf] _

= sg +ul7t +yfdf tkfOsf] sg ljQLo jfy jf lxt ufFlPsf] 5 eg] vnfpg xf] lt

= dn] of] ljQLo +yfdf b]xfo adf]lhdsf] sd nufgL u]sf] 5

= +yfdf nufgL u]sf] sd ====== ===== ======= -cIf]kL=============== =============== ===_

= +yfsf] sn hfL kFhLsf] k|ltzt ================== of] ]o o a+sdivideljQLo +yfsf] rQmf

kFhLsf] k|ltzteGbf a9L 5g

$= tkfO sg kmfHbfL cleof]udf kg ePsf] 5 lt

5 5g

= tkfFO+n] cGo a+s tyf ljQLo +yfFu shf sff]af ug ePsf] 5 lt

5 5g -5 eg] ljt[t ljj0f vnfpg xf] lt_

^= lgDg k|Zgxsf] hjfkm 5divide5gdf lbgxf] M

-s_ tkfO+sf] lj4df cbfntdf sg ckflws sfjfO lj4 d2f rn]sf] 5 lt 5

5g

-v_ tkfO+n] sfgg pNn+3g u]sf] sf0faf6 hfoF kfpg ePsf] 5 lt 5 5g

-u_ tkfO+ +nUg ePsf] sg +yf 6f6 kN6]sf] 5 lt 5 5g

-3_ tkfO+n] sfd u]sf] jf ~rfns ePsf] jf tkfO+n] -kfFr_ k|ltzt eGbf a9L ]o nufgL

u]sf] +yf shf eQmfgL ug gs]sf] sf0f slxNo sfnf]rLdf k]sf] 5 5g

5 5g


-ordf_ u sfggL kdf ljb]zL db|f sff]afdf +nUg xg ePsf] 5 lt 5 5g

-r_ tkfO+ +nUg ePsf] +yf slxNo ckflws s[ofsnfkdf +nUg ePsf] 5 lt 5

5g

-5_ tkfOnfO+ a+s tyf ljQLo +yfsf] shf sff]afdf bkof]u u]sf] Gtf]ifhgs gePsf]

egL a+s tyf ljQLo +yfaf6 sg clen]v u]sf] 5 lt 5 5g

-h_ tkfO shf rgf s]Gb|sf] sfnf]rLdf kg ePsf] 5 lt 5 5g

olb k]sf] eP f] rLaf6 kmsjf ePsf] ldltn] sDtLdf tLg jif kf ePsf] 5 lt 5

5g

-em_ tkfO+ cGo a+s tyf ljQLo +yfsf] axfnjfnf sdrfL ~rfns n]vfkLIfs sfggL jf

cGo Nnfxsf xgxG5 lt 5 5g

-`_ tkfO+ lwtf]kq bnfn jf ahf lgdftf xg ePsf]] 5 lt 5 5g

-6_ tkfO sg fjhlgs ckfw u]sf] sfgg pNn+3g u]sf] jf k|rlnt sfgg adf]lhd

lj36gdf k]sf] sg +yfdf sdrfL jf NNffxsfsf] kdf xg ePsf] 5 lt 5

5g

-7_ tkfO k|rlnt sfgg adf]lhd bfdfflxdf kg ePsf] 5 lt 5 5g

-8_ tkfOn] sg fhglts kbdf lgjflrt jf dgf]lgt k|ltlglwsf] kdf sfdsfh ulxg ePsf]

5 lt

5 5g

-9_ tkfOnfO k|rlnt sfgg adf]lhd sg k]zf jf Jojfo ug f]s nufOPsf] 5 lt 5

5g

-0f_ tkf+On] nufgL u]sf] cGo kmddividesDkgLdivide+ul7t +yf g]kfn fi6laquo a+sn] lgLIf0f tyf

klj]If0f ug rfx]df dGh 5 5 5g

-t_ tkfOn] o a+saf6 Ohfhtkqk|fKt cGo a+s tyf ljQLo +yfdf +yfkssf] xlotn]

nufgL ugePsf] 5 lt 5 5g -5 eg] ljt[t ljj0f vnfpg xf]_

amp= do dodf g]kfn fi6laquo a+sn] lgwf0f u] cgk d]f] a+sdivideljQLo +yfsf] kFhL kyenofpg]

k|ltj4tf hfx] ub5

dfly pNn]v ulPsf] ljj0f 7Ls fFrf] xf] oL sg klg ljifodf hfFraemdivide5fgljg tyf dn]

lbPsf] ljj0f fjhlgs ug d]f] d~hL 5 em7f] ePdf osf cfwfdf a+s +yfkgf ug]

Ohfht glbPdf d]f] d~hL 5

btvt M

gfd M

ldlt M

7]ufgf M

6]lnkmf]g M


cgrL =

================================== ln=

ljQLo +yfsf] +yfks dxdf x]sf +yfx

-kmd sDkgL +ul7t +yf_ sf] ljj0f

= jb]zL +yf -kmd sDkgL tyf +ul7t +yf_ M

-s_ +yfsf] gfd M

-v_ +yf btf ldlt M

-u_ k|ltlglwTj ug] JolQm

gfdM

kbM

= ljb]zL nufgLsf] xsdf M

-s_ +yfsf] gfd M

-v_ +yf btf ldlt M


gfdM

kbM

= ]jfsf] clen]v -ljut jifsf]_ a+s tyf ljQLo +yf jf sg klg k|sfsf] lgIf]k DaGwL

Jojzfo ~rfng ug] +yf eP f] sf] ljt[t ljj0f M

+yfsf] gfd

7]ufgf

cjlw kb lgs6td

klj]Ifssf] gfd

sfd 5f]8gsf]

sf0f

$= +yfsf] gfdaf6 sg Jofjflos (Professional) ljifodf sfd ug] Ohfht 5 lt 5 5g

olb 5 eg]



-u_ Ohfht gDa M


= +yf ljut bO jif b]lv ~rfng dgfkmfdf x]sf] 5divide5g lt 5 5g

+yfsf] bO cf=j=sf] ljQLo ljj0f ofy +nUg 5

^= +yfaf6 nufgL uL cGo kmd sDkgL +ul7t +yfdf sg ljQLo jfy jf lxt ufFlPsf] 5 eg]

vnfpg xf]

amp= of] ljQLo +yfdf b]xfo adf]lhdsf] sd nufgL u]sf 5f+


= +yfsf] sn hfL kFhLsf] k|ltzt ================== of] ]o o ljQLo +yfsf] rQmf kFhLsf]

k|ltzteGbf a9L x]sf] 5g

= +yfsf] cGo a+s tyf ljQLo +yfFu shf sff]af 5 lt


(= lgDg k|Zgxsf] hjfkm 5divide5gdf lbgxf] M


-s_ +yfsf] lj4df cbfntdf sg ckflws sfjfO lj4 d2f rn]sf] 5 lt 5

5g

-v_ +yfn] sfgg pNn+3g u]sf] sf0faf6 hfoF kfPsf] 5 lt 5 5g

-u_ +yfn] nufgL u]sf] cGo sg +yf 6f6 kN6]sf] 5 lt 5 5g

-3_ +yfn] sfd u]sf] jf ~rfns ePsf] jf +yf+n] -kfFr_ k|ltzt eGbf a9L ]o nufgL

u]sf] +yf shf eQmfgL ug gs]sf] sf0f slxNo sfnf]rLdf k]sf] 5 lt 5

5g

-ordf_ +yf u sfggL kdf ljb]zL db|f sff]afdf +nUg ePsf] 5 lt 5 5g

-r_ tkfOsf] +yfnfO+ a+s tyf ljQLo +yfsf] shf sff]afdf bkof]u u]sf] Gtf]ifhgs

gePsf] egL a+s tyf ljQLo +yfaf6 sg clen]v u]sf] 5 lt 5

5g

-5_ +yf shf rgf s]Gb|sf] sfnf]rLdf k]sf]] 5 lt 5 5g


5g

-h_ +yf cGo a+s tyf ljQLo +yfsf] ~rfns n]vfkLIfs sfggL jf cGo Nnfxsf 5 lt

5 5g

-em_ +yf lwtf]kq bnfn jf ahf lgdftf x]sf]]] 5 lt 5 5g

-`_ +yf sg fjhlgs ckfw u]sf] sfgg pNn+3g u]sf] jf k|rlnt sfgg adf]lhd

lj36gdf k]sf] sg +yfdf NNffxsfsf] kdf x]sf]] 5 lt 5 5g

-6_ tkfOsf] +yf k|rlnt sfgg adf]lhd bfdfflxdf k]sf]] 5 lt 5 5g

-7_ +yfnfO k|rlnt sfgg adf]lhd sg k]zf jf Jojfo ug f]s nufOPsf] 5 lt 5

5g

-8_ +yfn]] nufgL u]sf] cGo kmddividesDkgLdivide+ul7t +yf g]kfn fi6laquo a+sn] lgLIf0f tyf


-9_ +yfn] o a+saf6 Ohfhtkqk|fKt cGo a+s tyf ljQLo +yfdf +yfkssf] xlotn]

nufgL u]sf]] 5 lt 5 5g -5 eg] ljt[t ljj0f vnfpg xf]_

)= do dodf g]kfn fi6laquo a+sn] lgwf0f u] cgk xfdLn] a+sdivideljQLo +yfsf] kFhL kyenofpg]

k|ltj4tf hfx] ub5f+


lbPsf] ljj0f fjhlgs ug d]f] d~hL 5 em7f] ePdf osf cfwfdf dflyNnf] judf kl0ft

xg] Ohfht glbPdf d]f] d~hL 5

btvt M

gfd M

ldlt M

7]ufgf M

6]lnkmf]g M


cgrL =$


s]Gb|Lo sfofno


afnjf6f sf7df8f+

ljifoM dflyNnf] jusf] ljQLo sff]af ug] jLs[lt kfpF

dxf]bo

To a+ssf] k=+= =================== ldlt =====================sf] kqaf6 ====== jusf] Ohfhtkqk|fKt

+yfsf kdf kl0ft ug 4flGts xdlt k|fKt ePsf]df tf]lsPsf ztx kf uL s]sf] xFbf cfjZos

sfuhft Pjd Ohfhtkq bt lxt a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf adf]lhd

==== jusf] +yfsf] kdf ljQLo sff]af ug] Ohfhtkq kfpgsf] nflu of] lgj]bg k]z u]sf 5f+


ejbLo

================================================


gfdM

7]ufgfM

6]lnkmf]g g+ M

ofS g+= M

Od]n 7]ufgf M

ldltM

+yfsf] 5fkM


g]kfn fi6laquo a+s

s]Gb|Lo sfofno



DklQ z4Ls0f tyf cft+sjfbL sfodf ljQLo nufgL lgjf0f DaGwL Jojyf

o a+saf6 Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] DklQ z4Ls0f tyf cft+sjfbL lqmofsnfkdf

ljQLo nufgL nufot Da4 sFu DalGwt ljQLo ckfw lgjf0f ug] DaGwdf DklQ z4Ls0f -

dlg nfpG8lEuml_ lgjf0f P]g )^$ -okl5 o lgb]zgdf aeligP]gAElig elgPsf]_ DklQ z4Ls0f -dgL

nfpG8lEuml_ lgjf0f lgodfjnL )amp -okl5 o lgb]zgdf aeliglgodfjnLAElig elgPsf]_ df tf]lsPsf

Jojyfxsf cltlQm yk Jojyfx ug hL b]lvPsf] xFbf f]xL P]gsf] bkmf ampk= g]kfn fi6laquo a+s P]g

) sf] bkmf amp( n] lbPsf] clwsf k|of]u uL] of]] lgb]zg hfL u]sf] 5 ljifo jf k|+un] cfjZos

ePsf]df afx]s P]g lgodfjnLdf ulPsf Jojyfx o lgb]zgdf pNn]v ulPsf] 5g

= gLlt tyf sfoljlw DaGwdf M

P]gsf] bkmf ampt= sf] pkbkmf -_ adf]lhd gLlt tyf sfoljlw jgfO nfu ubf f]xL bkmfsf] pkbkmf -

_ df tf]lsPsf Jojyfxsf cltlQm b]xfo adf]lhdsf JojyfxnfO d]t dfj]z ug kg]5

-s_ cfGtls lhDd]jfL tyf sfo ljefhg

-v_ hf]lvd dNofIacuteg k|0ffnLsf] cfwf tyf k4lt

-u_ hf]lvddf cfwflt u|fxs klxrfg cBfjlws tyf cgudg k4lt

-3_ cjefljs tyf z+sfkb sff]jfsf] klxrfg k4lt

-ordf_ P]gsf] klR5]b 5v= DklQ z4Ls0f -dlg nfpG8lEuml_ lgjf0f -lrs[t JolQm dx

jf +u7gsf] DklQ jf sf]if f]Ssf_ lgodfjnL )amp) adf]lhd ugkg] sfox DkGg

ug] k4lt

= u|fxs klxrfg tyf Dkli6 DaGwdf M

-_ u|fxssf] klxrfg tyf f]sf] Dkli6 ubf P]gsf] bkmf amps= lgodfjnLsf] lgod $ tyf

adf]lhd ug kg]5 u|fxs klxrfg tyf Dkli6 DaGwL gLlt tyf sfoljlw agfO u|fxssf]

klxrfg tyf f]sf] Dkli6 xg] lglZrttfsf cfwfdf ljBtLo dfWodaf6 d]t vftf vf]Ng

jf Jofjflos DaGw yflkt ug lsg]5 otf] sfoljlwn] ljBtLo dfWodaf6 k|fKt ug

lsg] cfjZos sfuhft tyf ljj0fxsf] rL xL sfuhft tyf ljj0fxiquest k|fKt ug

ekbf] ljBtLo dfWod lgoldt kdf Dkli6 ulg] ljlw d]t to usf] xgkg]5

ljBtLo dfWodaf6 ulg] sff]jfdf xgSg] hf]lvd Pj+ bkof]uaf6 lIft xg a+s jf

ljQLo +yfn] kofKt pkfox cjnDag ugkg]5

fy g]kfn sfn] fdflhs Iff nufotsf sfL eQmfgL lbgkg] cjyfdf

DalGwt sfL lgsfon] pknAw ufPsf] ljj0fsf cfwfdf a+s tyf ljQLo +Yffn] vftf

vf]Ng kg]5 Totf] vftfaf6 sd lemSg cl3 o lgb]zg adf]lhd u|fxs klxrfg tyf

Dkli6 ugkg]5

-_ u|fxs klxrfg ubf sfggL JolQm jf k|aGwsf] txut +rgf jf jfldTj x]sf] b]lvPdf

k|To]s txsf] Totf] JolQm jf k|jGw pk lgoGq0f ug] JolQm cs x]sf] b]lvPdf Totf

JolQmsf cltlQm lgodfjnLsf] lgod ^ sf] pklgod sf] aFbf -s_ adf]lhdsf] k|fs[lts

JolQmsf] d]t klxrfg ug kg]5


-_ lgodfjnLsf] lgod adf]lhd Jojflos DaGw gePsf] jf vftf gePsf] u|fxsaf6 =

nfv jf f] afasf] ljb]zL db|f eGbf a9Lsf] cfslds sff]jf ePdf lgh u|fxssf]

klxrfg xg Sg] ljj0f sfuhft lng kg]5

-$_ sg k|fs[lts JolQmsf] sff]jfdf kljf jfx]s cGo sg JolQm jftljs wgLsf] kdf x]sf]

z+sf nfu]df f]sf] d]t klxrfg ug kg]5

-_ sg klg a+s vftfdf DalGwt vftf ~rfns afx]s cGo sg JolQmn] = nfv eGbf a9L

sd gub hDdf ug cfPdf sd hDdf ug] JolQmsf] klxrfg vNg] sfuhft lnO gub hDdf

ugsf] k|of]hg d]t vnfpg kg]5

-^_ u|fxssf] vftf vf]Ng] lnlnfdf rs +yfn] DalGwt u|fxsdf lglxt hf]lvdsf] cfwfdf

b]xfo adf]lhdsf JolQmxsf] NofKr] lx5fk jf jf Bio-Metric lng kg]5 M

-s_ k|fs[lts JolQmsf] xsdf vftfjfnf vftf ~rfns JolQm cGo x]sf]df lghsf] d]t

t gfjfnssf] xsdf vftf ~rfnssf] dfq lng afwf kg] 5g

-v_ sfggL JolQm jf k|jGwsf] xsdf vftf ~rfns

-amp_ g]kfn sf jf g]kfn sf cGtutsf sfofno jf lgsfox ljz]if P]g cGtut yflkt

lgsfo g]kfn sfsf] jfldTjdf x]sf +ul7t +yf g]kfn fi6laquo a+saf6 Ohfhtkqk|fKt

a+s tyf ljQLo +yfx aLdf ldltaf6 jLs[lt lnO jfwf0fdf ]o hfL uls]sf

aLdf sDkgLx +oQm fi6laquo +3 jf f] cGtutsf sfofno tyf ljlzli6s[t lgsfo Pjd

cGtfli6laquoo +yfx ljb]zL fhbtfjfxsf] xsdf u|fxs klxrfg tyf Dkli6 ubf vftf

~rfnsxsf] dfq JolQmut ljj0f lng lsg]5 fy g]kfn sfsf] sg sfofnosf]

tkm af6 yfoL sdrfLn] vftf +rfng ug kbf sfofno klrokqsf] cfwfdf +rfng ug

lsg]5

-_ u|fxs klxrfg tyf Dkli6 ubf o lgb]zgsf] cgrL (= df tf]lsPsf sfuhft tyf

ljj0fx lng kg]5 fy P]g lgodfjnL tyf o lgb]zg adf]lhd u|fxs klxrfg tyf

Dkli6 ubf DalGwt u|fxsdf lglxt hf]lvdsf] cfwfdf yk sfuhft tyf ljj0fx lng

cfjZos b]lvPdf f] d]t lng kg]5

-(_ yfgLo pkef]Qmf ldltsf] vftf vf]Ng] Gbedf DalGwt sfL lgsfodf btf ePsf] jf

yfgLo txsf] lkmfl eO cfPdf ldltsf kbflwsfLx vftf +rfnsxsf] cfjZos

ljj0f lnO pQm vftfdf xg] sff]jf k|lt vftfjfnf +rfnsx jo+ lhDd]jf xg] uL

vftf vf]Ng jf +rfng ug lsg]5 pkef]Qmf ldltsf] vftf vf]Ng] DaGwdf cgrL

(= -8_ adf]lhd ug kg]5

= lrs[t JolQm klxrfg DaGwdf M

P]gsf] klR5]b ^v= cGtutsf] bkmf (ordf= sf] pkbkmf -_ -_ adf]lhd k|sflzt rL lgoldt

kdf x]g kg]5 f] lrs[t JolQm dx jf +u7g cfkmgf] u|fxs eP gePsf] osLg uL

cfb]zfgfsf] sfo ug kg]5

$= pRr kby JolQm klxrfg DaGwdf M

-_ P]gsf] bkmf ampv= adf]lhd pRr kby JolQmsf] ljz]if klxrfg jf olsg ug] k|of]hgsf nflu

b]xfo adf]lhdsf +oGqxsf] d]t yfkgf ug kg]5

-s_ u|fxssf] vftf vf]Nbf u|fxsFu sff]jf ubf u|fxssf] ljj0f lgoldt kn]

cBfjlws ubf pRr kby JolQm klxrfg xg] +oGq

-v_ pRr kby JolQm yk36 ePsf] cjyfdf tTsfn klxrfg xg] +oGq

-u_ pRr kby JolQmsf] kljf tyf Da4 JolQm klxrfg xg] +oGq

-3_ pRr kby JolQmsf] klbo xlot +nUgtf adf]lhdsf] hf]lvd klxrfg xg] +oGq

-_ pRr kby JolQmsf] klxrfg ubf b]xfo adf]lhdsf] k|lqmofx cjnDjg ug kg]5 Mndash


-s_ u|fxsjf6 rgf lng] jf j3f]if0ff ug nufpg]

-v_ fjhlgs kdf pknAw rgf u|x0f ug]

-u_ fdflhs ~hfndf pknAw rgfxsf] ljZn]if0f ug]

-3_ Jojflos kdf pknAw tYofIacute -Data Base_ lng]

-ordf_ k|rlnt sfgg adf]lhd sg lgsfodf flvPsf] oDaGwL clen]vaf6 rgf lng]

-r_ g]kfn sf jf tf]lsPsf +yfdividelgsfoxaf6 slDtdf klg jflifs kdf rL dfu uL

pRr kby JolQmsf] rL tof ug]

-_ pRr kby JolQmsf] clen]v gLh kbjf6 cjsfz jf dQm ePsf] ldltn] jifDd sfod

fVg kg]5

-$_ pRr kby JolQmsf kljf jf glhssf] DaGw ePsf JolQmxsf] rgf tyf hfgsfL a+s

tyf ljQLo +yfn] hf]lvdsf] cfwfdf jf cfjZostf cgf lng Sg]5g

= jftljs wgL klxrfg DaGwdf M

-_ P]gsf] bkmf ampu= tyf lgodfjnLsf] lgod ^ adf]lhd jftljs wgLsf] klxrfg ug b]xfo

adf]lhdsf +oGqxsf] yfkgf ug kg]5

-s_ jftljs wgL klxrfg ug] +oGq

-v_ jftljs wgL gLhFu Da4 sff]jfsf] Id cgudg ug] +oGq

-u_ jftljs wgL gLhFu DalGWft Dk0f sff]jfxsf] PsLs[t kdf cgudg ug]

+oGq

-_ jftljs wgL klxrfg ubf b]xfo adf]lhdsf] k|lqmofx cjnDag ug kg]5 Mndash

-s_ u|fxsaf6 rgf lng] jf jndash3f]if0ff ug nufpg]



-3_ k|rlnt sfgg adf]lhd flvPsf] clen]vaf6 rgf lng]

-ordf_ Jojflos kdf pknAw tYofIacute -Data Base_ lng]

-r_ g]kfn sfsf DalGwt lgsfo jf +yf jf cGo lgsfoxaf6 rgf dfu ug]

-_ jftljs wgL DaGwL clen]v Jojflos DaGWf jf sff]jf dfKt ePsf] ldltn]]

jifDd sfod fVg kg]5

^= a[xt u|fxs klxrfg DaGwdf M

-_ P]gsf] bkmf ampordf= sf] pkbkmf -_ df pNn]v ePsf u|fxsxsf cltlQm b]xfo adf]lhdsf

u|fxsxFu Jofjflos DaGw yfkgf jf sff]jf ubf d]t a[xt u|fxs klxrfg k4tL

cjnDag ug kg]5

-s_ ljBtLo dfWodaf6 xg] sff]af cGtut k|0ffnLut kdf dxTjk0f cjefljs kdf

z+sfkb tjjf6 sff]af ug] u|fxs

-v_ pRr g]6jy ePsf u|fxs -o k|of]hgsf nflu pRr g]6jy hgfpg] Ldf jf rx

(Variables) u|fxs klxrfg ljj0f z+sfkb sff]jf DaGwL rsx (Red flag

indicators) a+s tyf ljQLo +yfxn] cfkm lgwf0f ug kg]5 _

-u_ DklQ z4Ls0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL DaGwL ckfwdf +nUg

xg Sg] cfwf b]lvPsf u|fxs

-3_ e|i6frf s5nL nufot cGo ckflws sfosf cfwfdf pRr hf]lvddf x]sf

dnssf u|fxs jf xfn jf]jf jf k]zf jf Jojffo ulx]sf] yfg cflbsf] cfwfdf

hf]lvddf x]sf u|fxs

-o k|of]hgsf nflu a+s tyf ljQLo +yfn] ljleGg fli6laquoo tyf cGtfli6laquoo +yf

b]z FATF sf] ldquoHigh-Risk Jurisdictions subject to a Call for Actionrdquo ldquoJurisdictions

under Increased Monitoringrdquo df rLs[t dns UN Sanction List af6 k|fKt

hfgsfLsf] cfwfdf DalGwt dnsxiquestsf] rL tof uL lgoldt kdf cBfjlws

ug kg]5 _


-ordf_ gubsf] j9L k|of]u xg] Jojfodf +nUg u|fxs jf gofF ljQLo k|ljlw jf pks0f dfkmt

sff]jf ug] u|fxs

-r_ k|rlnt sfgg adf]lhd glts ktg xg] shGo sfodf +nUg eO cbfntaf6

sbf 7xlPsf] u|fxs

-_ pkaFbf g+= adf]lhdsf u|fxsxFu Jojflos DaGw yfkgf ubf jf sff]jf ubf

lgodfjnLsf] lgod df pNn]lvt pkfoxsf cltlQm b]xfosf yk pkfox cjnDag uL

a[xt u|fxs klxrfg k4lt -Enhanced Customer Due Deligence ECDD_ cjnDag ug kg]5

s_ sff]afsf] |f]t klxrfg jf Dkli6 ug]

-v_ sff]afsf] p2]Zosf] hfgsfL jf f]sf] k|df0f lng]

-u_ sff]jfsf] cgudg ug] k|of]hgsf nflu Ldf lgwf0f ug] jf cGo sg pkfo cjnDag ug]

-3_ cGtfli6laquoo k|rng cgf ECDD ug] +oGqsf] ljsf uL f] dfkmt rgf lng]

amp= nLs[t u|fxs klxrfg DaGwdf M

+yfn] P]gsf] bkmf ampr= lgodfjnLsf] lgod ( adf]lhd nLs[t u|fxs klxrfgsf] k|lqmof

cjnDag ug Sg]5g oL nLs[t u|fxs klxrfg tyf f] sf] Dkli6 ubf b]xfo adf]lhdsf

dfkb08dividek|lqmofx ckgfpg kg]5

-_ nLs[t u|fxs klxrfgsf nflu pkoQm k4ltsf] ljsf ug kg]5

-_ nLs[t u|fxs klxrfg k4lt ckgfOPsf u|fxsxsf] ljj0f fVg kg]5

-_ nLs[t u|fxs klxrfg k4lt ckgfO vf]lng] vftfxsf] nflu 5sect kmffdsf] ljsf ug

kg]5

-$_ lgodfjnLsf] lgod ( sf] pklgod -_ df pNn]v eP adf]lhd vf]lng] vftfxsf] DaGwdf

o a+ssf] kj jLs[lt lng kg]5 t dlxgf jf f] eGbf sd cjlwsf] pTkfbg jf ]jf

k|jfxFu DalGwt sfoqmdsf nflu vftf vf]Ng k]df o a+ssf] kj jLs[lt cfjZos kg] 5g

-_ nLs[t jlus0fdf k]sf u|fxsxsf] vftf vf]Ng] sff]jf ug] jf ljj0f cBfjlws ug]

qmddf nLs[t k|s[of kmffd ljj0f dfq k|of]u ugkg]5

amps= vf]nf a+s vftf cleofg )amp^ cGtut vf]lng] vftfsf] u|fxs klxrfg DaGwdf

vf]nf a+s vftf cleofg )amp^ cGtut a g]kfnLsf] a+s vftf vf]Ng] k|of]hgsf nflu a+s vftf

gePsf g]kfnL k|fs[lts JolQmsf] xsdf u|fxs klxrfg tyf Dkli6 ubf b]xfoadf]lhdsf]

dfkb08dividek|lqmof cjnDag ug kg]5

-c_ o Jojyf adf]lhd vf]lng] a+s vftfsf nflu nLs[t vftf vf]Ng] kmffd k|of]u ug

kg]5 o Jojyf adf]lhd vftf vf]Nbf u|fxssf] cGo a+s vftf gePsf] j3f]if0ff lng

kg]5

-cf_ u|fxs klxrfg tyf Dkli6 ubf gfulstfsf] k|df0fkq jf fxbfgL jf kmf]6f] lxtsf]

dtbftf klrokq jf fli6laquoo klrokq jf jfL rfns cgdltkq jf sg sfL

lgsfon] hfL u]sf] kmf]6f] lxtsf] klro kq jf DalGwt yfgLo txn] k|dfl0ft uL

pknAw ufPsf] kmf]6f] lxtsf] lkmflsf] cfwfdf Dkli6 ug kg]5

-O_ o Jojyf cGtut vf]lnPsf vftfsf] clwstd jflifs sff]afsf] Ldf = nfvDd

xg]5 = nfv eGbf a9Lsf] sff]af ePsf] cjyfdf aFbf g+= adf]lhd u|fxs klxrfg

tyf Dkli6 ug kg]5

-O_ o Jojyf adf]lhd vf]lnPsf vftfdf a+s tyf ljQLo +yfn] cfgf] tkmaf6 k|lt vftf

= )) -Ps o_ hDdf ug Sg]5g


= u|fxs tyf jftljs wgL klxrfg cBfjlws DaGwdf M

-_ Ohfhtkqk|fKt a+s tyf ljQLo +yfn] P]gsf] bkmf amp 5= sf] pkbkmf -_ adf]lhd ljBdfg

u|fxs tyf jftljs wgLsf] DaGwdf ljBtLo dfWodaf6 ljj0f fvL cfjZos k]sf] avt

hgs dodf kLIf0f tyf ljZn]if0f ug jf lgodgsfL lgsfon] dfu u]sf] avt tf]lsP

adf]lhdsf] 9fFrfdf pknAw ufpg Sg] uL cBfjlws ugkg]5

-_ Ohfhtkqk|fKt a+s tyf ljQLo +yfn] u|fxs klxrfg DaGwL ljj0fx b]xfo adf]lhd

lgoldt kn] cBfjlws ug kg]5

-s_ pRr hf]lvd b]lvPsf u|fxsxsf] sDtLdf jifsf] Ps k6s tyf hf]lvdsf] juLs0f

cgf

-v_ u|fxs klxrfg ljj0f cgk sff]jf d]n gvfPsf] cjyfdf tTsfn

-u_ u|fxs klxrfgsf] sfo kf gePsf] cjyfdf tTsfn

-3_ u|fxs klxrfg ljj0fdf pNn]lvt rgf hfgsfL tyf tYofIacutesf] Totf jf

kofKttfsf] af]df DalGwt a+s jf ljQLo +yfnfO z+sf nfu]sf] cjyfdf tTsfn

-ordf_ a+s tyf ljQLo +yfn] hf]lvd dNofIacutegsf] cfwfdf hf]lvddf cfwflt k|0ffnL

adf]lhd pRr hf]lvddf x]sf u|fxsxsf] ljj0f cBfjlws ug]] +oGq yflkt ug

kg]5

-_ a+s tyf ljQLo +yfsf] sg kbflwsfL jf sdrfLn] u|fxssf] af]df k|ToIf jf ck|ToIf

cfkrfls jf cgfkrfls kdf k|fKt u]sf] rgfsf] ljZn]if0f uL u|fxs klxrfgnfO

cBfjlws ug] Jojyf ldnfpg kg]5

-$_ u|fxs klxrfg cBfjlws ubf cfkmFu ePsf] kj rgf jf sfuhft jfx]s kljtg ePsf]

xg Sg] gofF ljj0f tyf sfuhft dfq DalGwt u|fxsFu dfu ug kg]5 fy u|fxs

jo+ pklyt eO pknAw ufpgkg] jf cBfjlws ufpg kg] ljj0f afx]s cGo ljj0fx

a+s tyf ljQLo +yfn] cGo pkoQm dfWodaf6 lng Sg]5g

-_ u|fxssf] ljj0f cBfjlws ubf ljQLo hfgsfL OsfOnfO lbgkg] Gogtd rgf jf hfgsfL

lng kg]5

-^_ u|fxs klxrfg cBfjlws ug] qmddf oyfDej k|of ubf d]t Dks xg gs]sf u|fxssf]

5sect ljj0f tof ug kg]5

-amp_ sg JolQm jf +yfsf] k|ydk6s vftf vf]Nbf dfu ulPsf Dk0f ljj0fx lxt +yfsf]

xsdf kl5Nnf] cflys jifsf] n]vfkLIf0f ulPsf] ljQLo ljj0f k|To]s k6s u|fxs klxrfg

ubf DalGwt u|fxssf] hf]lvdsf] cfwfdf dfq dfu ug]] uL u|fxs klxrfg DaGwL

Jojyfsf] sfofGjog ugkg]5

-_ u|fxs tyf jftljs wGfLsf] klxrfg ubf a+s tyf ljQLo +yfn] clgjfo kdf hf]lvddf

cfwflt u|fxs klxrfg k|s[of cjnDag ug kg]5 a jusf u|fxs tyf jftljs wgLsf]

klxrfg ug cBfjlws ug yk hfgsfL dfu ug Pp6 ljlw tyf k|s[of cjnDag guL

DalGwt u|fxs sff]jf yfg ]jfsf] k|s[lt cgf hf]lvd cgdfg uL f]sf]] cfwfdf

ugkg]5

-(_ u|fxs tyf jftljs wgLsf] klxrfg Pj+ cBfjlws ug] sfonfO a+s tyf ljQLo +yfn]

cfgf] gLlt tyf sfos|dsf] dVo sfoof]hgfdf dfj]z uL f]sf] lgoldt kdf cgudg

ug] Jojyf ugkg]5


(= hf]lvd Jojyfkg DaGwdf M

-_ Ohfhtkqk|fKt a+s tyf ljQLo +yfn] P]gsf] bkmf amp3= adf]lhd hf]lvdsf] klxrfg dNofIacuteg

tyf Jojyfkg ubf b]xfo adf]lhdsf ljifonfO d]t cfwf lng kg]5

-s_ dnssf] fli6laquoo tyf If]qut hf]lvd dNofIacuteg DaGwL k|ltj]bg

-v_ AMLCFT sf] DaGwdf sg k|ltli7t cGtfli6laquoo +yfn] u]sf] cWoog tyf

cgGwfgsf] k|ltj]bg

-u_ Jojflos DaGw sff]jfsf] Ldf k|s[lt

3_ u|fxs klxrfgFu DalGwt ljj0f PsLs[t iquestkdf ljBtLo dfWoddf fvL hf]lvd

fk]If xg] uL cBfjlws u] gu]sf] lglZrt ug]

-ordf_ u|fxs klxrfg ubf u|fxs PsLs[t klxrfg k4lt cjnDag u] gu]sf] lglZrt ug]

kms kms ]jf ljwf lng] u|fxssf] cfjZostf cgfsf] yk ljj0fd]t Ps

7fFpdf yk ug lsg] uL cfjZos Jojyf ug]

-_ pkaFbf g+=-_ adf]lhd klxrfg ulPsf] hf]lvdnfO pRr tyf Gog hf]lvddf juLs0f ug

kg]5 DalGwt a+s jf ljQLo +yfn] cfjZostf cgf hf]lvdsf] dLIffsf] cfwfdf yk

juLs0f ug Sg]5g

-_ k|To]s cflys jifsf] klxnf] qodf leq AMLCFT DaGwL hf]lvdsf] ljZn]if0f cBfjlws uL

f]xL adf]lhd gLlt tyf sfoljlwdf cfjZos kldfhg ug kg]5 fy +yfn] hf]lvdsf]

dNofIacuteg u]sf] pQm dNofIacuteg hf]lvd adf]lhd ePdividegePsf] olsg uL k|ltj]bg tof ug

kg]5

-$_ hf]lvd dNofIacuteg tyf dLIff DaGwL k|ltj]bg cgrL (=$ df tf]lsPsf] 9fFrfdf qdf

dfKt ePsf] ldltn] lbgleq o a+s tyf ljQLo hfgsfL OsfOdf k]z ug kg]5

-_ cfGtls tyf afAringo n]vfkLIfsn] AMLCFT k|0ffnL hf]lvdsf cfwfdf jrflnt eP

gePsf] cgudg ug] Totf] cgudgdf nlIft ljQLo sfafxL pRr kby JolQm pRr

hf]lvd x]sf] dns If]q tyf pRr hf]lvdoQm pTkfbg pks0f ]jf tyf sff]jfsf]

cgudg xg] Jojyf eP gePsf] lglZrt ug]

-^_ a+s tyf ljQLo +yfn] k|ltj]bg jf rgf lbgsf nflu pkoQm rgf k|ljlw k|0ffnL f]

DaGwL sfoljlw thdf uL dod u0ftLo k|ltj]bg k] ug] Jojyf lglZrt ug]

-amp_ a+s tyf ljQLo +yfn] dflysf] a+bf g++ adf]lhdsf] hf]lvd dNofIacuteg k|ltj]bg DalGwt

klj]If]0f ljefudf cflys jif dfKt ePsf] klxnf] qodfleq clgjfo kdf k]z ug

kg]5

)= k|ljlwut klxrfg tyf rgf +sngsf] k|0ffnLut Jojyf DaGwdfM

u|fxs tyf jftljs wgL nufotsf JolQmsf] cfwfet rgf tyf sfuhft lxtsf cGo ljj0f

hf]lvdsf cfwfdf lgoldt kdf ljBtLo k|ljlwsf] k|of]u uL cBfjlws ug kg]5 f] sfosf

nflu rgf k|ljlw kf]6n ljsf uL sfofGjog ugkg]5

= ljBtLo dfWodaf6 Ldf tyf z+sfkb sff]jfdivides[ofsnfksf] rgf lbg] tyf hf]lvd dNof+sg

k|ltj]bg k]z ug] do Ldf tyf Dklt z4Ls0f lgjf0f DaGwL Jojyfxsf] k|efjsfL

sfofGjog DaGwdf M

= a+s tyf ljQLo +yfn] ljQLo hfgsfL OsfOdf k]z ugkg] Ldf tyf z+sfkb

sff]jfdivides[ofsnfksf] k|ltj]bgnfO ljBtLo dfWodaf6 k]z ugsf nflu rs +yfsf]


sf] alsEuml l6d jf cGo ljBtLo dfWoddf u|fxssf ljj0f dod cBfjlws uL

lgodfjnLsf] lgod $ cgf b]xfoadf]lhd k]z ug kg]5

-s_ aeligsAElig jusf a+sxn] )amp^ fn df3 ut] b]lv clgjfo kdf ljBtLo dfWod -

goAML- Production Environment_ jf6 dfq k|ltj]bg k]z ug kg]5

-v_ aeligvAElig aeliguAElig jusf ljQLo +Yffn] )ampamp fn df3 ut] b]lv k0f kdf ljBtLo dfWod

(goAML-Production Live Environment) af6 z+sfkb Ldf sff]af DaGwL k|ltj]bg

k]z ug kg]5

= DklQ z4Ls0f lgjf0f DaGwL Jojyf adf]lhdsf] +yfut tyf If]qut hf]lvd dNof+sg

DaGwL k|ltj]bg Kflxnf] k6ssf nflu )amp^ fn k dlxgf leq DkGg uL f]sf] k|ltj]bg


= hf]lvd dNof+sgsf] cfwfdf cfjZos gLlt tyf sfoljlw thdf uL du| DklQ z4Ls0f

lgjf0f DaGwL sfok|0ffnL Jojlyt ug] hf]lvd fk]If u|fxs klxrfgdividecgudgdivide+sfkb

sff]af klxrfg k|0ffnLsf] Jojyf ug] pQm P]gsf] klR5]b ^v sf] Jojyf k|efjsfL kdf

sfofGjog ug] sfo Kflxnf] k6ssf nflu )amp^ fn df3 dlxgf leq DkGg uL f]sf]

k|ltj]bg DalGwt klj]If0f ljefudf k]z ug kg]5

$= DklQ z4Ls0f lgjf0f P]gsf] p2]Zo o a+sjf6 hfL lgb]zg adf]lhd rs +yfn]

hf]lvdsf] cfwfdf k|0ffnLut Jojyf lxt goAML sf] dfWodjf6 ljQLo hfgsfL OsfOdf

lkf]l6Euml u]dividegu]sf] tyf DklQ z4Ls0f lgjf0f DaGwdf o a+sjf6 hfL ePsf

lgb]zgxsf] k|efjsfL sfofGjog ePdividegePsf] DaGwdf o a+sjf6 cfjZos

lgLIf0fdivideklj]If0f xg]5

= jfo yfgfGt0f DaGwdf M

-_ Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] P]gsf] bkmf amp7= adf]lhd jfo yfgfGt0f DaGwL

sfo ug kg]5 t cfjZos ljj0fx gvn]sf] sg jfo yfgfGt0f z+sfkb nfu]df Totf]

jfo yfgfGt0fnfO cjLsf jf ylut uL tTsfn DalGwt lgsfodf hfgsfL ufpg

kg]5

-_ u|fxsn] cGtfli6laquoo jfo 6laquofGkm jfkt sd k|fKt ug pknAw ufPsf] ljj0f yfgLo

jfo yfgfGt0fFu DalGwt b]lvPdf DalGwt a+s jf ljQLo +yfn] yfgLo jfo

yfgfGt0f dfkmt sd k7fpg] JolQm jf +yfsf] ljj0f tof ug kg]5 fy Pp6 JolQm

jf +yfn] o k|s[ltsf] sfo u|fxs klxrfg ljj0fFu d]n gvfg] uL k6s k6s u]sf]

kfOPdf ljQLo hfgsfL OsfOnfO hfgsfL ufpg kg]5

-_ Ohfhtkqk|fKt a+s tyf ljQLo +yfsf] Ldfkf s]kf]l08Euml alsEuml DaGw hf]lvdlxt

agfO sff]af rf ug s]kf]l08Euml alsEuml DaGwL cGo fli6laquoo tyf cGtfli6laquoo dNo

dfGotfx d]t kf ugkg]5

= Ldfkf s]kf]l08Euml alsEuml DaGw DaGwdf M

-_ Ldfkf s]kf]l08Euml alsEuml DaGw sfod ubf tyf sff]af ubf P]gsf] bkmf amp8= adf]lhdsf]


-_ Ldfkf s]kf]l08Euml alsEuml DaGw tyf sff]afsf] do dodf dLIff ug kg]5 f]

dLIffaf6 s]kf]l08Euml a+sn] AMLCFT Measures sf] klkfngf u] gu]sf] olsg ug kg]5

s]kf]l08Euml a+sn] AMLCFT Measures sf] klkfngf u]sf] gkfOPdf f] a+sFusf] DaGw

cGTo ug kg]5


$= lgGt cgudg DaGwdf M

-_ Ohfhtkqk|fKt a+s tyf ljQLo +yfn] P]gsf] bkmf ampem= adf]lhd lgGt cgudg -Ongoing

Due Deligence_ ug kg]5

-_ cfkmn] hfL u]sf ljBtLo pks0f jf sf8sf] ljb]zdf ePsf] k|of]u u|fxsn] cfkmnfO lbPsf]

hfgsfL jf p2]Zo cgk ePdividegePsf] ljb]zL a+s jf ljQLo +yfn] hfL u]sf] ljBtLo

pks0f jf sfosf] k|of]u cfkmgf] +oGq dfkmt ePsf] k|of]usf] d]t lgGt cgudg ug

kg]5 oL cgudg ubf z+sfkb b]lvPdf Totf] ljBtLo pks0f jf sf8sf] k|of]udf f]s

nufO ljQLo hfgsfL OsfO nufot DalGwt cGo lgsfodf tTsfn hfgsfL ufpg kg]5

= Ldf sff]af DaGwdf M

-_ a+s tyf ljQLo +yfn] sg JolQm jf +yfn] P]gsf] bkmf )s= adf]lhd b]xfosf Ldf -

Threshold_ eGbf a9L jb]zL jf ljb]zL db|fsf] sff]af u]df Totf] sff]afsf] ljj0f

sff]af ePsf] ldltn] lbgleq cgrL (= df tf]lsPsf] 9fFrfdf ljQLo hfgsfL

OsfOdf pknAw ufpg kg]5 b]xfosf sff]afsf nflu 5sectf 5sect TTR (Threshhold

Transaction Reporting) k]z ug kg]5

-s_ Ps k6s jf k6s k6s uL Ps lbgdf sg vftfdf ulPsf] =) nfveGbf a9L

sdsf] gub hDdf sff]af jf Ps k6s jf k6s k6s uL Ps lbgdf sg vftfaf6

u]sf] =) nfveGbf a9L sdsf] gub vr sff]af

-v_ sg u|fxsnfO Ps k6s jf k6s k6s uL Ps lbgdf u]sf] = ) nfveGbf a9L sd

afa g]kfnsf] Ldf jfkf xg] uL u]sf] ljBtLo jf cGo yfgfGt0f

-u_ sg u|fxsn] Ps k6s jf k6s k6s uL Ps lbgdf u]sf] = nfv eGbfj9L sdsf]

gubdf 6xL ulPsf] ljb]zL db|f sff]af

-gf]6Mndasha+s tyf ljQLo +yfxn] Ldf sff]afnfO tLg k|sf -TTR-Cash TTR-Cross Border

and TTR-FCY Exchange) df juLs0f uL Ldf sff]af k|ltj]bg k]z ugkg]5 o DaGwdf

yk ki6 TTR Guidelines df pNn]v ePcgf xg]5 _

-_ =) nfv jf f] eGbf a9Lsf] lgIf]k jLsf ubf Ohfhtkqk|fKt a+s tyf ljQLo +yfn]

sdsf] |f]t u|fxsnfO pNn]v ug nufpg kg]5

-_ o aFbfdf hgs sf n]lvPsf] eP tfklg Ohfhtkqk|fKt a+s tyf ljQLo +yfxn]

b]xfosf sfL sfofno +yf tyf JolQmxn] u]sf] sff]afsf] ljj0f ljQLo hfgsfL

OsfOdf k7fpg cfjZos xg] 5g t 56 lbOPsf pQm sff]jfxsf] xsdf z+sfkb

sff]jfsf] klxrfg ug f] adf]lhdsf] ljj0f tof uL ljQLo hfgsfL OsfOdf k7fpg

56 lbPsf] dflgg] 5g

-s_ g]kfn sf jf g]kfn sf cGtutsf] sfofno jf lgsfon] u]sf] sff]af

-v_ ljz]if P]g cGtut yflkt lgsfon] u]sf] sff]af

-u_ +yfn] +yfut kdf cfkm+ jf cGo Ohfhtkqk|fKt a+s ljQLo +yf jf sfL

lgsfoFu u]sf] sff]af

-3_ klAns lnld6]8 sDkgLn] cGo klAns sDkgL sfL jf cw sfL sfofno +3

+yf sDkgL jf lgsfo ljz]if sfgg adf]lhd yflkt lgsfoFu u]sf] sff]af

-ordf_ kgaLdf Jojfosf] sfd sff]af ubf aLdf sDkgLn] u]sf] sff]af

-r_ sg Ohfhtkqk|fKt a+s jf ljQLo +yfn] cfgf] u|fxsnfO k|rlnt sfgg adf]lhd

shf fk6L jf lawf k|bfg u]sf] sff]af

-5_ +oQm fi6laquo +3 f] cGtutsf sfofno tyf osf lalzi6Ls[t lgsfo cGtfli6laquoo

+yfxn] u]sf] sff]af

-h_ sg a+s tyf ljQLo +yfn] cfgf sdrfLnfO lbPsf] ]jf lawf jfktsf] sf]fjf


em_ a+s tyf ljQLo +yfxn] hfL u]sf] r]sdfkmt sg Ps a+s jf ljQLo +yfdf x]sf]

vftfaf6 csf] a+s jf ljQLo +yfdf x]sf] vftfdf g]kfnleq sd 6laquofGkm -gubdf

afx]s_ ePsf] sff]af

-~f_ ljBfno sn]h ljZjljBfno jf cktfnsf] vftfdf ljleGg u|fxs jf ]jfu|fxLn] zNs

jfkt hDdf u]sf] sd

-6_ aLdf sDkgLsf] vftfdf aLdf zNs jfkt ljleGg aLdsxn] hDdf u]sf] sd

-7_ g]kfnL ]gf g]kfn k|xLsf] nufot cGo +yfsf] k]Gg eQmfgL DaGwL sff]jf

-8_ a+s tyf ljQLo +yfsf cfg cfGtls vftfx ht Mndash Settlement Accounts

NostroVostro Account cflbdf ePsf] sff]jf

-9_ xsfL fli6laquoo xsfL a+s ln= n] u]sf] +yfut sff]jf

^= z+sfkb sff]af DaGwdf M

-_ P]gsf] bkmf amp9= sf] pkbkmf -_ df pNn]lvt vf sff]afsf DaGwdf z+sfkb sff]af

klxrfg ug]] k|0ffnLsf] ljsf ug kg]5

-_ P]gsf] bkmf ampw= adf]lhdsf] cjyfx ljBdfg ePdf z+sfkb sff]af DaGwL k|ltj]bg o

lgb]zgsf] cgrL (= adf]lhdsf] 9fFrfdf tof uL lbgleq ljQLo hfsfL OsfO dIf

k]z ug kg]5 f] k|ltj]bg tof ubf ljQLo hfgsfL OsfOn] hfL u]sf] dfkb08xnfO

cfwf dfGg kg]5

-_ cgGwfg ug] lgsfoxaf6 cgGwfgsf lnlnfdf sg JolQm jf +yfsf] ljj0f jf

rgf dfu u]sf] cjyfdf z+sfkb b]lvg] gofF tYo jf ljifo hfgsfLdf cfPsf] cjyfdf

afx]s ljQLo hfgsfL OsfOnfO lrt ug cfjZos xg] 5g t Totf JolQm jf +yf

tyf f] sf] sff]af DaGwL ljj0f dfu ulPsf] cjyfdf pknAw ufpg Sg] uL tof

uL fVg kg]5

-$_ z+sfkb sff]jfsf] klxrfg k|ltj]bg nufotsf Jojyf cjnDag ubf hf]lvdsf] dNofIacuteGf

u|fxs klxrfg sff]jf hf]lvddf cfwflt k|0ffnLsf] cfwfdf ug kb5 z+sfkb

sff]afnfO a+s tyf ljQLo +yfn] k|flDes ljZn]if0f uL STR-PEP STR-High STR-

Medium and STR-Low df juLs0f uL Z+fsfkb sff]af k|ltj]bg ljQLo hfgsfL

OsfOdf k]z ugkg]5

-_ a+s tyf ljQLo +yfn] u|fxsaringff z+sfkb sff]af ug] k|of lghsf] z+sfkb ultljlwsf]

d]t klxrfg ug] k|0ffnL ljsf ugkg]5 fy Totf] z+sfkb ultljlw DaGwL k|ltj]bg

(Suspicious Activity Report- SAR) o lgb]zgsf] cgrL (= adf]lhdsf] 9fFrfdf tof

uL lbgleq ljQLo hfsfL OsfO dIf k]z ug kg]5

amp= rgfsf] uf]Kotf DaGwdf M

+yfsf kbflwsfL tyf sdrfLxn] P]g lgodfjnL tyf o lgb]zg adf]lhd tof ulPsf

k|ltj]bg sfuhft clen]v ljj0f rgf jf hfgsfL u|fxs jf cGo sg JolQmnfO hfgsfL lbg

xFbg sn] u|fxs jf cGo sg JolQmnfO sg k|ltj]bg sfuhft clen]v ljj0f rgf jf

hfgsfL pknAw ufPsf] kfOPdf P]gsf] bkmf amp adf]lhd arfpm xg] cjyfdf afx]s cGo

cjyfdf bkmf $$s= adf]lhd hfo xg]5

= cfGtls lgoGq0f DaGwdf M

-_ Ohfhtkqk|fKt a+s tyf ljQLo +yfsf] +rfns ldltn] P]g lgodfjnL o lgb]zgsf]

kfngf xg] uL cfjZos cfGtls gLlt sfoljlw jf lgoGq0f k|0ffnLsf] thdf uL nfu ug

kg]5


-_ P]gsf] bkmf ampt= sf] pkbkmf -_ adf]lhd P]g lgodfjnL o lgb]zg adf]lhdsf] bfloTj

lgGt kdf kf ug Jojyfkg tsf] sfofGjog clwsfL lgoQm uL lghsf] gfd 7]ufgf

of]Uotf Dks gDa Od]n nufotsf ljj0f ljQLo hfgsfL OsfO dIf k]z ug kg]5

fy sfofGjog clwsfL kljtg ePdf jf lghsf] ljj0fdf kljtg ePdf f] sf] d]t

hfgsfL k7fpg kg]5

-_ pkaFbf g+= adf]lhd lgoQm sfofGjog clwsfLsf] sfd stJo tyf clwsf P]gsf] bkmf

ampt= sf] pkbkmf -$_ adf]lhdsf] cltlQm b]xfo adf]lhd d]t xg] uL tf]Sg kg]5

-s_ P]g lgodfjnL o lgb]zg adf]lhdsf] sfo k|efjsfL jgfpg Focal Point sf] kdf

sfd ug]

-v_ P]g lgodfjnL o lgb]zg adf]lhdsf] sfo k|efjsfL kdf ug gLlt sfoljlw

k|0ffnL dofbf thdf uL k]z ug]

-u_ ljefu kbflwsfL tyf sdrfLjf6 P]g lgodfjnL o lgb]zg adf]lhd k|fKt

cjefljs jf z+sfkb sff]jf DjGwL rgf ljZn]if0f tyf hfFraem ug]

-3_ cfkmgf] sfo Dkfbg ug cGo ljefu jf kbflwsfLFu ljz]if1 ]jf lng jf cfjZos

hgs sfuhft ljj0f jf rgf lgjfw kdf hgs jvt k|fKt ug Sg]

-ordf_ P]g lgodfjnL tyf o lgb]zg adf]lhdsf] ljifo sfofGjog eP gePsf] cgudg

uL k|ltj]bg k]z ug]

-$_ a+s tyf ljQLo +yfn] JojyfksLo txsf] sfofGjog clwsfL (Compliance Officer) k|dv

xg] uL Ps cnUu AMLCFT ljefudivideOsfO v8f ug kg]5

-_ sfofGjog clwsfLn] P]g lgodfjnL tyf o lgb]zg adf]lhdsf] ljifo sfofGjog ug]

lnlnfdf dfu u]sf] cfjZos rgf hfgsfL sfuhft clen]v jf ljj0f pknAw gug]

DalGwt a+s jf ljQLo +yfsf kbflwsfL jf sdrfLnfO ljefuLo sfjfxLsf] lkmfl

ug kg]5 f] lkmfl adf]lhd DalGwt a+s jf ljQLo +yfn] sfafxL ug kg]5 oL

ulPsf] sfafxLsf] hfgsfL ljQLo hfgsfL OsfOnfO ufpg kg]5

-^_ a+s tyf ljQLo +yfsf] DklQ zl4s0f lgjf0f DaGwL ldltn] lgb]zg g+ ^ df

ldltnfO tf]lsPsf] sfoIf]q cgf sDtLdf tLg dlxgfdf Ps k6s P]g lgodfjnL o

lgb]zg adf]lhd ePdivideu]sf sfd sfjfxLsf] DaGwdf wf ugkg] laifo d]t d]l6Psf]

k|ltj]bg ~rfns ldltdf k]z ug kg]5 ~rfns ldltn] cfjZos dLIff uL

pkoQm lg0fo ug kg]5

-amp_ P]g lgodfjnL o lgb]zgsf] kfngf k|efjsfL Pj+ kl0ffddvL agfpgsf nflu

Ohfhtkqk|fKt a+s tyf ljQLo +yfn] cfkmgf] ]owgL ~rfns ldltsf box tyf

pRr Jojyfkg sdrfLxnfO b]xfo adf]lhd xg] uL +yfut Ifdtf clej[l4

sfoqmddf xefuL ufpg] Jojyf ldnfpg kg]5

-s_ +yfsf] rQmf kFhLsf] bO k|ltzt jf f] eGbf j9L ]o jfldTj ePsf ]owgL

~rfns ldltsf box tyf pRr JoyfkgnfO o ljifosf] ufDeLotfsf af]df

1fg cfbfgk|bfg (Knowledge Sharing) sfoqmd ~rfng ug]

-v_ sdrfLsf] xsdf Ifdtf clej[l4sf nflu lgoldt kn] 1fg k|bfg ug] sfoqmddf

xefuL ufpg]

-u_ sfofGjog clwsfL AMLCFT Unit sf] sfodf k|ToIf tyf lgoldt kdf +nUg

cGo sdrfLxnfO AMLCFT DaGwL laifodf pkoQm jb]zL tyf jb]lzs tflnd

sfoqmddf xefuL ufpg]


-_ Ohfhtkqk|fKt a+s tyf ljQLo +yfn] fli6laquoo tyf cGtfli6laquoo hf]lvdsf] cfwfdf cfgf]

+yfsf] sfdsfjfxL sfo k|s[lt u|fxs ]jfsf] cfwfdf z+sfkb sff]jfsf] klxrfg

DaGwdf ljt[t dfubzg tof uL nfu ug] fdlos kdf cBfjlws ug kg]5

-(_ a+s tyf ljQLo +yfsf] gLlt sfoljlwdf cftordfsjfbL lqmofsnfk tyf cfdljgfzsfL

xftxltofsf] lgdf0f tyf ljtfdf ljQLo nufgL lgoGq0f DaGwL k|fjwfg fVg kg]5

fy +yfn] cftordfsjfbL lqmofsnfk cfdljgfzsfL xftxltof lgdf0f tyf ljtfdf

ljQLo nufgLFu DalGwt ljifoxiquestsf] klxrfg cgudg tyf k|ltj]bgsf nflu cfjZos

+oGqsf] lasf ug kg]5

(= clen]v Jojyfkg DaGwdf M

Ohfhtkqk|fKt +yfn] P]gsf] bkmf ampb= lgodfjnLsf] lgod adf]lhd tof ePsf ljj0f

rL hfgsfL k|ltj]bg clen]v rgfx kfFr jifDd lIft fVg kg]5 fy pkf]Qm

ljj0fx cfjZos k]sf] jvt tTsfn pknAw ufpg lsg] uL ljBtLo dfWoddf d]t clen]v

fVg kg]5 oL fv]sf] clen]v sfggL sfafxLsf] lnlnfdf k|df0f jk k|of]u ug lsg]

uL bt fVg kg]5

)= sfafxL tyf hfo DaGwdf M

-_ P]g lgodfjnL tyf o lgb]zgsf] Jojyfsf] k|efjsfL sfofGjog gug] Ohfhtkqk|fKt a+s

tyf ljQLo +yf Totf] a+s tyf ljQLo +yfsf sdrfL tyf kbflwsfLnfO P]g

adf]lhdsf] sfafxL xg]5

-_ pkaFbf g+= adf]lhd sfjfxL ubf P]g lgodfjnL tyf lgb]zgsf] kfngf gePsf] cjyf

pNn3+gsf] dfqf f] af6 kg Sg] k|0ffnLut k|efj nufotsf ljifosf] ufDeLotfsf

cfwfdf o a+sn] b]xfo adf]lhdsf] sfafxLx ug Sg]5

qm=+= kfngf gePsf] Jojyf sfjfxL

gLlt tyf sfoljlw gePdf -s_ klxnf] k6ssf nflu ki6Ls0f f]lwg]

-v_ bf]|f] k6sb]lv = ) nfv jf ufDeLotfsf]

cfwfdf = sf]8Dd hljfgf ug]

u|fxs klxrfg DaGwL Jojyf

sfofGjog gePdf

-s_ klxnf] k6ssf nflu ki6Ls0f f]lwg]

-v_ bf]|f] k6ssf nflu = ) nfv hljfgf ug]

-u_ t]gtf] k6sb]lv = ) nfv jf ufDeLotf

cgf yk hljfgf ug]

HffgLaemL a]gfdL jf sfNklgs

gfddf sff]af u]sf] kfOPdf

-s_ = ) nfv jf ufDeLotf cgf yk hljfgf

ug]

$ P]gsf] klR5]b ^v sf] Jojyf

kfngf ePsf] gkfOPdf

-s_ klxnf] k6ssf nflu = ) nfv hljfgf ug]


-u_ t]gtf] k6sb]lv = sf]8 jf ufDeLotf cgf

= sf]8Dd hljfgf ug]

-3_ k6s k6s k|0ffnLut dof ePdf sff]af jf

Aojfodf cf+lzs jf k0f f]s nufpg] jf

Ohfhtkq lgnDjg jf vf]h ug] Ddsf] sfafxL

ug]

pRrkby AolStsf] klxrfg xg] -s_ klxnf] k6ssf nflu = ) nfv hljfgf ug]



k|0ffnLsf] Jojyf gePdf


-u_ t]|]f k6sb]lv = sf]8 jf ufDeLotf cgf

= sf]8Dd hljfgf ug]

^ jftljs wgLsf] klxrfg ug]

j[xt u|fxs klxrfg ug] tyf

u|fxs klxrfg cBfjlws ug]

Jojyf gePdf



-u_ t]|f] k6sb]lv = sf]8 jf ufDeLotf cgf

= sf]8Dd hljfgf ug]

amp DklQ zl4s0f lgjf0f DaGwL

ldltn] tf]s]sf] adf]lhd sfo

u]sf] gkfOPdf


ug]

jfo 6laquofGkm ]ld6fG ubf

u|fxssf] klxrfg xg gs]df

-s_ = ) nfv jf sff]jf sd hg a9L xG5 f]

afa jf ufDeLotf cgf yk hljfgf ug]

( jfo 6laquofGkm ]ld6fG ubf

jftljs wgLsf] klxrfg xg

gs]df


afa jf ufDeLotf cgf yk

)

o lgb]zg adf]lhd AMLCFT

sf ljlw (Measures) nfO

hdivideolsg guL s]kf]08]G6

alsEuml DaGwL sff]jf u]df



lgGt cgudg DjGwL Jojyf

gePdf


-v_ bf]|f] k6sb]lv = ) nfv jf ufDeLotf

cgf yk hljfgf ug]

LDff sff]afsf] ljj0f ljQLo

hfgsfL OsfOdf tf]lsPsf]

dodf k]z gu]df




= sf]8Dd hljfgf ug]

z+sfkb sff]afsf] klxrfg ug]

+oGqdividek|0ffnL gePdf tyf

z+sfkb sff]jf k|ltj]bg

tf]lsPsf] 9fFrf dodf k]z

gu]df




= sf]8Dd hljfgf ug]

$ sfofGjog clwsfLsf] Jojyf

gu]df

-s_ = ) nfv hljfgf ug]

DklQ zl4s0f lgjf0f DaGwL

ldltn] k]z ugkg] k|ltj]bg

dodf k]z gu]df tyf +rfns

ldltn] ugkg] dLIff gu]df




cgf yk hljfgf ug]

^ +yfut tyf sdrfLsf] Ifdtf

clej[l4 gu]df



-u_t]gtf] k6sb]lv = ) nfv jf ufDeLotf cgf

yk hljfgf ug]



amp tf]lsPsf ljj0fxsf] clen]v

gflvPdf jf tf]lsPsf]

doDd lIft gflvPdf




cgf yk hljfgf ug]

-_ o aFbf adf]lhd ulg] sfjfxL ckofKt ePsf] nfu]df a+s tyf ljQLo +yfnfO g]kfn fi6laquo

a+s P]g ) a+s tyf ljQLo +yf DaGwL P]g )amp adf]lhd o a+sn] yk sfafxL

ug Sg]5

-$_ a+s tyf ljQLo +yfnfO o aFbf adf]lhd sfjfxL jf hfo ePdf Totf] hfo pQm

+yfsf] sg kbflwsfL jf sdrfLsf] sfd sfjfxLsf] sf0fn] ePsf] b]lvPdf Totf]

kbflwsfL jf sdrfLnfO DjlGWft a+s tyf ljQLo +yfn] k|rlnt sfgg jf +yfsf]

ljlgodfjnL adf]lhd sfjfxL ug kg]5

= vf]hL jrfpm M

-_ PsLs[t lgb]zg )amp^ sf]] DklQ z4Ls0f tyf cft+sjfbL sfodf ljQLo nufgL lgjf0f

DaGwL Jojyf O=k|f= lgb]zg g+= (divide)amp^ af6 hfL ulPsf] lgb]zg f] kZrft ldlt

)ampamp ebf ut]Dd hfL ePsf o+u DalGwt Dk0f klkqx

-_ P]g lgodfjnL o lgb]zgn] aGb]h nufPsf] cjyfxdf afx]s pkaFbf -_ adf]lhd vf]h

ulPsf] lgb]zg adf]lhd eP u]sf Dk0f sfd sfafxLx o lgb]zg adf]lhd eP u]sf]

dflgg]5


cgrL ndash (=

u|fxs klxrfg tyf f]sf] Dki6L ubf lng kg] sfuhft tyf ljj0fx

a+s tyf ljQLo +yfxn] sg klg u|fxssf] vftf vf]Nbf u|fxssf] k|s[lt cgf b]xfosf ljj0f tyf

sfuhftx lng kg]5

-s_ JolQmut vftf -g]kfnL gfulssf] xsdf_

-_ gfd y lnEuml M -_ hGd ldlt M fli6laquootfM

-_ yfoL 7]ufgfM

lhNnf=============== g=kf=divideuf=kf================= j8f g+==== 6f]ndivideufFp===========3 gDa============

6]lnkmf]g g+==================df]jfOn g+=====================Od]n 7]ufgf======================

-$_ xfnsf] 7]ufgfM

lhNnf=============== g=kf=divide uf=kf================== j8f g+==== 6f]ndivideufFp===========3 gDa============


-_ b]xfo adf]lhdsf] Gogtd Ps ljj0f f]sf] Dkli6 ug] sfuhft

s= gfulstf

gfulstf g+===========hfL ug] lhNnf================ hfL ldlt================

v= fxbfgL

fxbfgL g+==============hfL ug] lhNnf================ hfL ldlt========== clGtd ldlt

=====================

u= dtbftf klrokq

klrokq g+===========hfL ug] lgsfo==================hfL ldlt================

3= jfLrfns cgdltkq

cgdltkq g+=========hfL ug] lgsfo===================hfL ldlt========= clGtd ldlt

======================

-^_ gfjfnssf] xsdf

s= hGd btf k|df0fkq jf gfjfns klrokq

k|df0fkqdivideklrokq g+=============== hfL ug] lgsfo================== hfL ldlt================

v= cleefjs jf +Ifssf] gfulstfdividefxbfgLdividedtbftf klrokqdividejfLrfns cgdltkq

gDa=========== hfL ug] lgsfo============== hfL ldlt============= clGtd ldlt ================

-amp_ gfulstf glnPsf] g]kfnL gfulssf] xsdf

s= ufpFkflnsf jf dxfdividepkdxfdividegukflnsfsf] lkmfl

lkmfldividernfgL g+==================hfL ug] lgsfo======================== hfL ldlt================

-_ yfoL n]vf gDa -pknAw ePsf]dividecGo lgb]zg adf]lhd cfjZos ePsf] xsdf dfq_M

-(_ cfdfafa jf cfdf jf afa dWo] sg Pssf] kf gfd

-gf]6M kljfsf cGo box -ht kltdivideklTg afh] 5f]f 5f]L axfL bfO efO ljjflxt

dlxnfsf] xsdf fdividef_sf] ljj0f a+s tyf ljQLo +yfn] cfjZos 7fg]sf] v08df lng

Sg]5g _

-)_ +nUg x]sf] k]zfdivideJojfoM


-+yfsf] gfd 7]ufgf Dks g+= kb cgdflgt jflifs cfDbfgLdividekflgtlds tyf cGo

ljj0f_

-_ lgj]bsn] +nUg ugkg] sfuhftxM

-c_ gfulstf jf fxbfgL jf dtbftf klrokq jf jfL rfns cgdltkq jf yfoL

n]vf gDasf] k|df0fkq jf sfL fjhlgs +yf tyf +ul7t +yfsf g]kfnL

sdrfLsf] xsdf lghsf] sdrfL klrokq jf g]kfn sfaf6 cgbfgk|fKt ljBfno

dxfljBfno tyf ljZjljBfnosf sdrfL lzIfs jf k|fWofkssf] xsdf lghsf]

sdrfLdividelzIfsdividek|fWofks klrokqsf] 5ljlrq

-cf_ xfnfn lvlrPsf] kfkf]6 fOhsf] kmf]6f]

-_ DalGwt +yfn] cfjZos 7fg]sf cGo ljj0f tyf sfuhftx

ki6Ls0fM

-_ 3 g+= 6]lnkmf]g g+= df]jfOn g+= Od]n 7]ufgf fxbfgL k]zf Jojfo yfoL n]vf

gDa htf ljj0fx gePsf lgj]bssf] xsdf Totf ljj0f pNn]v ug clgjfo xg]

5g t f] ljj0fx cfkmFu gx]sf] Joxf]f j3f]if0ff ufpg kg]5

-_ o lgb]zg adf]lhd a[xt u|fxs klxrfg k4lt -ECDD_ ckgfpg kg] u|fxsxsf]

xsdf eg] Psf3 kljfsf boxsf] gfulstf jf fxbfgL jf dtbftf klrondashkq

jf jfL rfns cgdltkqsf] 5lalrq -gfjfnssf] xsdf klrokq_ lng kg]5

-_ z0ffyLsf] xsdf gfulstfsf] sectf g]kfn sf jf cGo cflwsfls lgsfon] lbPsf]

klrondashkqsf] 5lalrqnfO cfwf lng lsg]5

-$_ gfjfnssf] +Ifs eO vftf +rfng ulx]sf] cjyfdf f] gfjfns jflnu ePkl5

pQm jflnus sfuhft +nUg uL jflnun] g vftf +rfng ugkg]5

-v_ fem]bfL jf JolQmut kmdsf] vftf

-_ kmdsf] gfd

-_ lhi68 sfofnosf] 7]ufgf -lhNnf g=kf=divideuf=kf= j8f g+= 6f]ndivideufFp 3 gDa 6]lnkmf]g g+=

kmofS g+= Od]n j]jfO6_

-_ Jofjflos sfofnosf] 7]ufgf -lhNnf g=kf=divideuf=kf= j8f g+= 6f]ndivideufFp 3 gDa 6]lnkmf]g

g+= kmofS g+= Od]n j]jfO6_

-$_ btfsf] k|df0fkq -btf g+= btf ug] sfofno btf ldlt_ cgdltkq jf Ohfhtkq sff]af

cgdltkq jf gjLs0fsf] k|df0fkq gDa hfL ldlt axfn xg] cjlw hfL ug] lgsfo

-_ yfoL n]vf gDajf s k|of]hgsf] nflu sfL lgsfon] k|bfg u]sf] Tot k|sfsf]

k|df0fkq gDa

-^_ Jojfodividesff]afsf] lsld

-amp_ sfoIf]q

-_ zfvfdividesfofno +Vof dVondashdVo zfvfdividesfofnox x]sf] yfg

-(_ jflifs cgdflgt sff]af sd

-) k|f]k|fO6 fem]bf vftf ~rfnsxsf] ljj0f -kb gfd y kltdivideklTg afa afh]sf]

gfd yfoL 7]ufgf xfnsf] 7]ufgf 6]lnkmf]g g+= df]jfOn g+= Od]n 7]ufgf_

-_ k|f]k|fO6 fem]bf vftf ~rfnsxsf] kfkf]6 fOhsf] kmf]6f] gfulstf jf fxbfgL jf

dtbftf klrondashkq jf jfL rfns cgdltkqsf] 5ljlrq

-_ kl5Nnf] cflys jifsf] n]vfkLIf0f ePsf] ljQLo ljj0f n]vfkLIf0f ug gkg]sf] xsdf

DalGwt +yfn] tof u]sf] ljQLo ljj0f

-_ kl5Nnf] cflys jifsf] srQmf k|df0fkq jf s bflvnf ljj0f

-$_ kmdsf fem]bf aLr ePsf] salnotgfdf


-_ fem]bf kmd eP cflys tyf k|zflgs sff]af ug] DaGwdf lbPsf] clVtofgfdf

-^_ DalGwt +yfn] cfjZos 7fg]sf cGo ljj0f tyf sfuhftx

-u_ sDkgLsf] vftf

-_ sDkgLsf] gfd








k|df0fkq gDa


-amp_ sfoIf]q



-)_ ~rfns Jojyfkg ldlt jf Tot sfosf nflu u7g ePsf] cGo sg ldlt eP Tosf

kbflwsfL sfosfL k|dv vftf ~rfnsx pRr Jojyfkssf] JolQmut ljj0f -kb

gfd y kltdivideklTg afa afh]sf] gfd yfoL 7]ufgf xfnsf] 7]ufgf 6]lnkmf]g g+= df]jfOn

g+= Od]n 7]ufgf_

-_ bz k|ltzt jf f] eGbf a9L ]o wf0f ug] ]owgLsf] JolQmut ljj0f -gfd y

kltdivideklTg afa afh]sf] gfd yfoL 7]ufgf xfnsf] 7]ufgf 6]lnkmf]g g+= df]jfOn g+= Od]n

7]ufgf_

-_ ~rfns sfosfL k|dv vftf ~rfnsxsf] kfkf]6 fOhsf] kmf]6f] gfulstf jf

fxbfgL jf dtbftf klrondashkq jf jfL rfns cgdltkqsf] 5ljlrq

-_ sDkgLsf] bz k|ltzt jf f] eGbf a9L ]o jfldTj wf0f ug]] sfggL JolQm -sDkgL

+yf_ sf] xsdf f] sfggL JolQmsf] bz k|ltzt jf f] eGbf a9L ]o wf0f ug]

]owgLsf]JolQmut ljj0f -gfd y kltdivideklTg afa afh]sf] gfd yfoL 7]ufgf xfnsf]

7]ufgf 6]lnkmf]g g+= df]jfOn g+= Od]n 7]ufgf_

-$_ kl5Nnf] cflys jifsf] n]vfkLIf0f ePsf] ljQLo ljj0f -u|fxsaf6 vftf vf]Nbfsf] jvt

clgjfo kdf lngkg] tt kZrft a+s tyf ljQLo +yfn] u|fxssf] hf]lvdsf] cfwfdf

cfjZos 7fg]sf] dodf lng Sg]_

-_ kl5Nnf] cflys jifsf] srQmf k|df0fkq jf s bflvnf ljj0f -u|fxsaf6 vftf vf]Nbfsf]

avt clgjfo kdf lngkg] To kZrft a+s tyf ljQLo +yfn] u|fxssf] hf]lvdsf]

cfwfdf cfjZos 7fg]sf] dodf lng Sg]_

-^_ ljb]zL sDkgLsf] xfos sDkgL ePdf ljb]zL dVo sDkgLsf] gfd 7]ufgf

-amp_ +yfkgf u7g DaGwL k|df0fkq tyf sDkgLsf] k|aGwkq lgodfjnL

-_ vftf vf]Ng] vftf ~rfng ug] DaGwdf ~rfns ldltn] u]sf] lg0fo clVtofL

-(_ ~rfns ldltn] sfosfL k|dv cGo clws[t sdrfLnfO cflys sff]afsf] DaGwdf

k|bfg u]sf] clVtofL

-)_ DalGwt +yfn] cfjZos 7fg]sf cGo ljj0f tyf sfuhftx


ki6Ls0fM

ljz]if P]g cGtut yfkgf ePsf +ul7t +yfxsf] xsdf btfsf] k|df0fkq DaGwL ljj0f

lng clgjfo xg] 5g

-3_ SnadivideusfL +3divide+yfsf] vftf

-_ Sna tyf usfL +3 +yfsf] gfd

-_ btf xFbfsf] 7]ufgf -lhNnf g=kf=divideuf=kf= j8f g+= 6f]ndivideufFp 3 gDa 6]lnkmf]g g+= kmofS

g+= Od]n 7]ufgf j]jfO6 7]ufgf_

-_ btf xFbfsf] 7]ufgf kljtg ePsf] ePdf kljltt 7]ufgf



-_ yfoL n]vf gDa jf s k|of]hgsf] nflu sfL lgsfon] k|bfg u]sf] Tot k|sfsf]

k|df0fkq gDa

-^_ sff]afsf] lsld

-amp_ sfoIf]q



-)_ sfosfL k|dv vftf ~rfnsxsf] JolQmut ljj0f -kb gfd y kltdividekTgL afa

afh]sf] gfd yfoL 7]ufgf xfnsf] 7]ufgf6]lnkmf]g g+= df]jfOn g+= Od]n 7]ufgf_

-_ sfo ldltsf bo6laquoi6L lgoGqs +Ifs jf ]6nsf] JolQmut ljj0f-kb gfd yyfoL

7]ufgf xfnsf] 7]ufgfOd]n 7]ufgf tyf sfot +yfsf] gfd 7]ufgf Dks g+=_ tyf 7]ufgf

vNg] sfuhft

-_ sfosfL k|dv vftf ~rfnsxsf] kfkf]6 fOhsf] kmf]6f] gfulstf fxbfgL jf


-_ kl5Nnf] cflys jifsf] n]vfkLIf0f ePsf] ljQLo ljj0f

-$_ +yf btf k|df0fkqsf] 5lalrq

-_ ljwfg

-^_ vftf vf]Ng] DaGwL sfo ldltsf] lg0fo

-amp_ vftf ~rfng tyf cflys sff]af DaGwL clVtofL


-ordf_ xsfL +yfsf] vftf

(1) +yfsf] gfd

(2) lhi68 sfofnosf] 7]ufgf -lhNnf g=kf=divideuf=kf= j8f g+= 6f]ndivideufFp 3 gDa 6]lnkmf]g g+=


(3) Jofjflos sfofnosf] 7]ufgf -lhNnf g=kf=divideuf=kf= j8f g+= 6f]ndivideufFp 3 gDa 6]lnkmf]g


(4) btfsf] k|df0fkq -btf g+= btf ug] sfofno btf ldlt_ cgdltkq jf Ohfhtkq sff]af


(5) yfoL n]vf gDa jf s k|of]hgsf] nflu sfL lgsfon] k|bfg u]sf] Tot k|sfsf]

k|df0fkq gDa

(6) Jojfodividesff]afsf] lsld


(7) sfoIf]q

(8) zfvfdividesfofno +Vof dVondashdVo zfvfdividesfofnox x]sf] yfg

(9) jflifs cgdflgt sff]af sd

(10) ~rfns sfosfL k|dv vftf ~rfnsxsf] JolQmut ljj0f -kb gfd y kltdividekTgL

afa afh]sf] gfd yfoL 7]ufgf xfnsf] 7]ufgf 6]lnkmf]g g+= df]jfOn g+= Od]n 7]ufgf_

(11) ~rfns sfosfL k|dv vftf ~rfnsxsf] kfkf]6 fOhsf] kmf]6f] gfulstf jf


(12) kl5Nnf] cflys jifsf] n]vfkLIf0f ePsf] ljQLo ljj0f

(13) kl5Nnf] cflys jifsf] srQmf k|df0fkq jf s bflvnf ljj0f

(14) +yfsf] ljlgod

(15) +yf btf DaGwL k|df0fkqsf] 5lalrq

(16) vftf vf]Ng] DaGwL ~rfns ldltsf] lg0fo cflys sff]af ug] DaGwL clVtofL

(17) DalGwt +yfn] cfjZos 7fg]sf cGo ljj0f tyf sfuhftx

r_ fjhlgs u7L jf lghL u7Lsf] vftf

(1) gfd

(2) btf xFbfsf] 7]ufgf -lhNnf g=kf=divideuf=kf= j8f g+= 6f]ndivideufFp 3 gDa 6]lnkmf]g g+= kmofS


(3) btf xFbfsf] 7]ufgf kljtg ePsf] ePdf kljltt 7]ufgf




k|df0fkq gDa

(6) sff]afsf] lsld

(7) sfoIf]q



(10) ~rfns jf Jojyfkg ldltsf bo jf Tot sfosf nflu u7g ePsf] cGo sg ldlt

eP Tosf kbflwsfL sfosfL k|dv vftf ~rfnsxsf] ljj0f -kb gfd y

kltdividekTgL afa afh]sf] gfd yfoL 7]ufgf xfnsf] 7]ufgf 6]lnkmf]g g+= df]jfOn g+= Od]n

7]ufgf_

(11) sfosfL k|dv vftf ~rfnsxsf] kfkf]6 fOhsf] kmf]6f] gfulstf jf fxbfgL jf

dtbftf klrondashkq jf jfL rfns cgdltkqsf] 5ljlrq tyf ~rfns jf Jojyfkg

ldltsf boxsf] 7]ufgf vNg] sfuhft


(13) kl5Nnf] cflys jifsf] s bflvnf ljj0f

(14) ljwfg

(15) u7L yfkgf DaGwL ePsf] salnotgfdf

(16) u7L yfkgf DaGwL k|df0fkqsf] k|dfl0ft 5lalrq

(17) vftf vf]Ng] DaGwL ~rfnsdivideJojyfkg ldltsf] lg0fo cflys sff]af DaGwL

clVtofL


-5_ sn jf SofDksf] vftf

(1) sn jf SofDksf] gfd





(4) btfsf] k|df0fkq -btf g+= btf ug] sfofno btf ldlt_

(5) yfoL n]vf gDayfoL n]vf gDajf s k|of]hgsf] nflu sfL lgsfon] k|bfg u]sf] Tot

k|sfsf] k|df0fkq gDa

(6) sff]afsf] lsld

(7) sfoIf]q






7]ufgf_





(14) k|aGwkq lgodfjnL

(15) +yf jLs[ltsf] k|df0fkqsf] k|dfl0ft 5lalrq

(16) ~rfnsdivideJojyfkg ldltn] vftf vf]Ng] DaGwL u]sf] lg0fo cflys sff]af DaGwL

lbPsf] clVtofL


-h_ cGtfli6laquoo usfL +yfsf] vftf

(1) +yfsf] gfd





(5) yfoL n]vf gDajf s k|of]hgsf] nflu sfL lgsfon] k|bfg u]sf] Tot k|sfsf]

k|df0fkq gDa

(6) sff]afsf] lsld

(7) sfoIf]q



(10) ~rfns sfosfL k|dv g]kfnsf nflu lgoQm k|ltlglw jf k|dv vftf ~rfnsxsf]

JolQmut ljj0f -gfd afa jf cfdfsf] gfd yfoL 7]ufgf xfnsf] 7]ufgf 6]lnkmf]g g+=

df]jfOn g+= Od]n 7]ufgf cflb_ tyf 7]ufgf vNg] sfuhft

(11) sfosfL k|dv g]kfnsf nflu lgoQm k|ltlglw jf k|dv vftf ~rfnsxsf] kfkf]6

fOhsf] kmf]6f] gfulstf jf fxbfgL jf dtbftf klrondashkq jf jfL rfns cgdltkqsf]

5ljlrq



(13) s ljj0f bflvnf ugkg] +yfsf] xsdf kl5Nnf] cflys jifsf] s bflvnf ljj0f

(14) dfh sNof0f klifb +yf aLr sg Demftf ePsf] eP Demftfsf] k|ltlnkL

(15) g]kfn sfFu sg Demftf ePsf] eP f] Demftf

(16) g]kfnsf] sg cflwsfls lgsfo jf6 DaGwg jf jLs[lt lnOs]sf cGtfli6laquoo u==+=

afx]s cGo cGtfli6laquoo u==+=sf] xsdf DalGwt b]z jf f] b]zsf] fhbtfjfsf] lkmfl

kq

(17) +yfsf] ljwfg

(18) +yfn] vftf vf]Ng lbPsf] clVtofL cflys sff]af ug lbPsf] clVtofL


(20) cGtfli6laquoo Snasf g]kfn lyt yfgLo ldlt tyf Snasf xsdf pQm cGtfli6laquoo

Snasf] s]Gb|Lo ldltaf6 eft[ +u7gsf ldlt u7g ulPsf] lg0fo vftf +rfng

ug] DaGwdf u]sf] lg0fosf] k|ltlnlk

(21) ldltsf] gfddf a+s vftf +rfng ugsf nflu vftf +rfnssf] gfd lxt u]sf]

lkmfl kq

-em_ ljb]zL JolQmsf] vftf

(1) kf gfd y

(2) fli6laquootf

(3) ljb]zsf] 7]ufgf -yfoL cyfoL_

(4) g]kfnsf] 7]ufgf

(5) kljfsf boxsf] ljj0f

(6) fxbfgLdividelefM

(7) fxbfgL g+==========hfL ug] b]z==========hfL u]sf] yfg ========= hfL ldlt===============clGtd

ldlt ==========================lefsf] cjlw gfpoundg] ldlt==============

(8) Dofb ggf3]sf] lefsf] k|dfl0ft 5lalrq

(9) fxbfgLsf] k|ltlnkL

(10) sdrfL eP sfot +yfsf] gfd 7]ufgf Dks g+= lkmfl kq

(11) fxbfgL gePsf eftLo gfulssf] xsdf eftLo sfgg adf]lhd gfuls xf] egL lnPsf]

k|df0fkqsf] gDa ldlt hfL ug] lgsfo yfg DalGwt +yfn] cfjZos 7fg]df

eftLo fhbtfjfsf] kq d]t dfu ug Sg]5

(12) z0ffyLsf] xsdf DalGwt sfL jf cGtfli6laquoo lgsfon] lbPsf] klrokq gDa hfL

dflKt ldlt hfL ePsf] yfg


-`_ ljb]zL sDkgLsf] vftf

(1) sDkgLsf] gfd

(2) ljb]zL sDkgLsf] ljb]zdf x]sf] lhi68 sfofnosf] kf 7]ufgf -b]z k|fGtdividefHo zx dfu

3 g+= 6]lnkmf]g g+= kmofS g+= Od]n j]jfO6 cflb_

(3) ljb]zL sDkgLsf] ljb]zdf x]sf] Jofjflos sfofnosf] 7]ufgf -b]z k|fGtdividefHo zx dfu


(4) ljb]zL sDkgLsf] g]kfn lyt sfofnosf] kf 7]ufgf -lhNnf g=kf=divideuf=kf= j8f g+=

6f]ndivideufFp 3 gDa 6]lnkmf]g g+= kmofS g+= Od]n j]jfO6 cflb_


(5) g]kfn lyt sfofnosf] lsld -zfvf Dks klof]hgf jf cGo sg_

(6) ljb]zdf btfsf] k|df0fkq -btf g+= btf ug] b]z btf ug] sfofno btf ldlt_ cgdltkq jf

Ohfhtkq sff]af cgdltkq jf gjLs0fsf] k|df0fkq gDa hfL ldlt axfn xg]

cjlw hfL ug] lgsfo

(7) g]kfndf btf ePsf] eP f] DaGwL ljj0f tyf sfuhft -btf g+= btf ug] sfofno btf

ldlt cgdltkq jf Ohfhtkq sff]af cgdltkq jf gjLs0fsf] k|df0fkq gDa hfL

ldlt axfn xg] cjlw hfL ug] lgsfo_

(8) sff]afsf] lsld

(9) sfoIf]q



(12) sDkgLsf] k|aGwkq lgodfjnL

(13) jb]lzs sDkgLn] vftf vf]Ng lbPsf] clVtofL tyf sff]af ug lbPsf] clVtofL

(14) jb]lzs sDkgLsf] ~rfns sfosfL k|dvsf] JolQut ljj0f -kb gfd y 7]ufgf

6]lnkmf]g g+= df]jfOn g+= Od]n 7]ufgf_

(15) g]kfnsf nflu lgoQm ulPsf] k|ltlglw vftf ~rfnssf] JolQmut ljj0f -kb gfd y


7]ufgf_

(16) jb]lzs sDkgLsf] k|dv bO kbflwsfL g]kfnsf nflu lgoQm ulPsf] k|ltlglw vftf

~rfnsxsf] kfkf]6 fOhsf] kmf]6f] gfulstf jf fxbfgLsf] 5lalrq tL JolQmxsf]

7]ufgf ki6L xg] sfuhft




-6_ s6glts lgof]udividefhbtfjfsf] vftf

(1) lgof]udividefhbtfjfsf] kq

(2) vftf ~rfng DaGwL clVtofL

(3) vftf ~rfnssf] gfd y 7]ufgf kmf]6f] tyf 7]ufgf k|dfl0ft xg] sfuhft


-7_ ucfjfLo g]kfnL gfulssf] vftf

(1) kf gfd y

(2) fli6laquootf hGdldlt lnEuml

(3) ljb]z lyt yfoL xfnsf] jf]jf jf sfot lgsfosf] kf 7]ufgf tTsfn Dks ug

lsg] dfWod

(4) g]kfnsf] kf 7]ufgf jf Dks yfg

(5) cfdfafa jf cfdf jf afadWo] sg Ps afh]sf] kf gfd

(6) Psn dlxnf jf Psn kif jfx]ssf ljjflxtsf] xsdf gtLdfgdividegtLdtLsf] kf gfd

(7) cfo |f]t vNg] sfuhftx

(8) g]kfn sfsf] DalGwt lgsfoaf6 hfL ucfjfLo g]kfnL klro kqsf] 5lalrq


(9) fxbfgLsf] k|dfl0ft 5lalrq


-8_ pkef]Qmf ldltsf] vftf

-_ DalGwt pkef]Qmf ldltaf6 pkef]Qmf ldlt u7g ulPsf] lg0fo vftf +rfng ug]

DaGwdf u]sf] lg0fosf] k|ltlnlk

-_ yfgLo txaf6 pkef]Qmf ldltsf] gfddf a+s vftf +rfng ugsf nflu vftf +rfnssf]

gfd lxt u]sf] lkmfl kq

-_ sff]afsf] lsld

-$_ cgdflgt sff]af sd

-_ vftf ~rfnsxsf] kfkf]6 fOhsf] kmf]6f] gfulstf jf kfkf]6 jf dtbftf klrokq

jf jfL rfns cgdltkqsf] 5ljlrq

-^_ pkef]Qmf ldlt sg lgsfodf btf ePsf] eP Totf] btf k|df0fndashkqsf] 5ljlrq

-amp_ vftf ~rfnssf] JolQmut ljj0f

-_ pkef]Qmf ldltsf] u7gsf] p2]Zo adf]lhd dfq vftf ~rfng ug] DaGwdf pkef]Qmf

ldltsf] j3f]if0ff

gf]6 M cflys jif dfKt eO n]vf kLIf0f DkGg ufpg] tyf s bflvnf ljj0f k]z ug] DaGwdf

sfggn] lglbi6 u]sf]] dofjlwleq sg +yfsf] vftf vf]Ng k]df f] cflys jifsf] eGbf cl3Nnf] cflys

jifsf] n]vfkLIf0f ePsf] ljQLo ljj0f tyf s bflvnf ljj0f lnO vftf vf]Ng lsg] 5


cgrL ndash(=

Threshold Transaction Report (TTR)

Name

Signature

(Compliance Officer or Authorized Officer)

Name

Designation

Phone

Email

Fax

Date

SN Name

Address of

the person

holding account

(including

legal)

Branch

Type of transaction

Date of

Transaction

Nature of

Transaction

Account

Type and No

Amount

Involved

Source

of Fund

Rema

rks

Cas

h

Cross

-

borde

r

Foreign

Exchang

e


cgrL ndash(=

Suspicious Transaction Report (STR) and Suspicious Activity Report

(SAR) PEP HIGH MEDIUM LOW

A Reporting Institution

1 Name of the InstitutionBranch

B Details of Customer

1 a Name of the Main account holderscustomer

b Suspected beneficial owner

a

b

2 a Permanent Address

b Present Address

a

b

3 Profession (As per KYC)

4 Nationality

5 Other account(s) number (if any)

6 Other business (if any)

7 a Citizen NoPP No other ID

NoRegdNo

b Issue Date and Place

c Issuing AgencyAuthority

a

b

c

8 a Father Name

b Mother‟s Name

c Spouse Name

d Grand Father

e ChairmanMDProprietor

a

b

c

d

9 Date of birth (Natural Person)

Date of establishment(Legal Person)

C Details of Customer

1 Account Number

2 Nature of the account

-Currentsavingsloanother pls specify)

3 Nature of Ownership (Individualproprietorship


Partnershipcompanyother pls specify)

4 Names of PropDirectors Partners etc

5 Date of AC opening

6 Other account(s) number (Related Parties)

1

2

3

D Transaction

a Transaction Details (Accountwise) Account No Year Total

Trans No

Total Dr

Amount

Total Trans

No

Total Cr

Amount

Closing Balance

Total upto now

Please fill the transaction from opening to present date Total of Dr amp Cr (No amp

Amount) exclude returned chequesreverse entriesany other correcting items

b Details of Top 10 deposites (Last One Year)

SNo Date ChequeVoucher No Depositor Amount Remarks

c Details of Top 10 withdrawals (Last One Year)

SNo Date ChequeVoucher No Payee Amount Remarks

d Details of Loan and any other business and tranasactions with BFI

e Person and Transaction Tree or Map

D Reasons for considering the transaction(s) as unusualsuspicious

Summary of suspicious activities Analysis or Examination

Possible Linkage

E Suspicious Activity InformationSuspected Predicate Offence

Summarize characterization of suspicious activityplease specify the predicate offence (As per Act

and FATF Guideline)

Money Laundering Terrorist Financing

Possible Predicate Offence (Tick in the box)


Participation in an organized criminal group and

racketeering

Tax (including direct and indirect)

Disruptive (terrorist) act and terrorism Extortion

Trafficking in person and migrant smuggling Piracy

Any kinds of sexual exploitation including the

children

Insider Dealing and Market Manipulation in

securities and commodities market related

Illicit trafficking in narcotic drugs and

psychotropic substances

Ancient monument conservation related

Illicit trafficking in arms and ammunition Forest National park and wild animals

preservation related

Illicit trafficking in stolen and other goods Money banking finance foreign exchange

negotiable instruments insurance

cooperatives related

Corruption and bribery Black marketing consumer protection

competition supply

Fraud Election related

Forgery Communication broadcasting advertisement

related

Counterfeiting of coin and currency Transportation education health medicine

foreign employment related

Counterfeiting and piracy of products or

imitation illegal copy or theft of products

Firm partnership company association

related

Environmental crime Real estate and property related

Murder grievous bodily injury Lottery gambling donation related

Kidnapping illegal restraint or hostage-taking Citizenship immigration and passport related

Theft or robbery Offence of terrorist financing or association

with terrorist organization

Smuggling (including custom excise and

revenue)

Others (Please Specify) helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip

F Has the BankFI taken any action in this context Give details

Signature (Compliance Officer or Authorized Officer)

Name

Designation Date

Phone Email Fax


cgrLndash(=$

a+s tyf ljQLo +yfsf] gfdM

hf]lvd dNofIacuteg tyf dLIff DaGwL qdfls k|ltj]bg

qdf M ========== fn ===========

l=g+= ljj0f +Vof slkmot

-_ hDdf u|fxssf] +Vof

-_ klxrfg cBfjlws xg gs]ssf] u|fxssf] +Vof

-$_ klxrfg kf gePsf sf0f DaGw cGTo ulPsf u|fxssf] +Vof

-_ pRr hf]lvddf k]sf u|fxssf] +Vof

-^_ dWod hf]lvddf k]sf u|fxssf] +Vof

-amp_ Gog hf]lvddf ksf u|fxssf] +Vof

-_ j[xt klxrfg ulPsf u|fxssf] +Vof

-(_ pRr kby kbflwsfLsf] +Vof

-)_ jftljs wgL klxrfg ulPsf u|fxssf] +Vof

-_ ldf sff]af k|ltj]bgsf] +Vof

-_ z+sfkb sff]af k|ltj]bgsf] +Vof

-_ Ifdtf clej[l4 ljj0f

s_ kbflwsfL

v_ sdrfL

-$_ +rfns ldltdf 5nkmn ePsf] k6s


Name

Designation Date

Phone Email Fax


g]kfn fi6laquo a+s

s]Gb|Lo sfofno



ljQLo u|fxs +If0f tyf ljQLo fIftf DaGwL Jojyf

o a+saf6 Ohfhtkq k|fKt sUacute vUacute uUacute jusf a+s tyf ljQLo +yfxn] k|bfg ug] ]jf jf]

jfwf0fnfO yk lrt kfg f] ]jf jfkt lnOg] zNsx kfbzL kdf lng] Jojyf ug tyf a+s

tyf ljQLo +yfx dfkmt ljQLo fIftf clej[l4 ug cfjZos b]lvPsf] xFbf b]xfo adf]lhdsf] ljQLo

u|fxs +If0f tyf ljQLo fIftf DaGwL Jojyf hfL ulPsf]n] f]xL adf]lhd ugdivideufpg xg g]kfn

fi6laquo a+s P]g ) sf] bkmf amp( n] lbPsf] clwsf k|of]u uL b]xfosf lgb]zg hfL ulPsf] 5 Mndash

1= kfblztf DaGwL Jojyf

Ohfhtkqk|fKt +yfxn] cfkmgf u|fxsnfO k|bfg ug] ]jf zt+u DalGwt a k|sfsf ljj0f

fjhlgs kdf hfgsfL ufpgkg]5 otf ljj0fdf ljQLo ]jf tyf pks0fxsf cltlQm

f]Fu DalGwt zNs sldzg Jofhb hljfgf xhfgf nufotsf DaGwdf ckgfpg kg] k|ls|of

Pj+ ztx dfj]z u]sf] xg kg]5 o DaGwdf b]xfo adf]lhdsf] Jojyf ulPsf] 5 M

-s_ cfkmn] k|bfg ug] ljQLo ]jf a k|sfsf vftf Pj+ shf ljQLo pks0f DaGwL

hfgsfLsf] +lIfKt ljj0fdividekltsf tof uL u|fxs Pj+ jfwf0fnfO pknAw xg] Jojyf

ldnfpg kg]5

-v_ b]xfo adf]lhdsf] ljj0fx vNg] uL n Pj+ ki6 efiffdf lnlvt kdf jfwf0fnfO

hfgsfL ufpg kg]5 M

= ljleGg k|sfsf vftf f] DaGwL ljj0f

= u|fxsnfO k|bfg ulg] ljQLo ]jfdf nfUg] zNssf cfwf f] DaGwL ljj0f

= a+lsu sff]jfsf nflu lgwflt k|ls|of Pj+ sfoljlw

$= vftf aGb ubf cjnDag ulg] k|ls|of

= Aofhb u0fgf ug] ljlw

^= clu|d eQmfgL zNs

amp= C0fLn] dodf shf eQmfgL gu]df a+sn] ug] sfjfxL

= ljnDa zNs hljfgf tyf xhfgf

(= ljleGg k|sfsf ljBtLo sf8 ~rfng DaGwL sfoljlw

)= a+ls+u sff]jfdf xg Sg] hfo tyf hljfgf u|fxsn] cjnDag ugkg]

tstf DaGwL Jojyf

-u_ cfkmgf] sff]jf DaGwL hfgsfL u|fxsn] lgMzNs kdf lng Sg] Jojyf DalGwt

Ohfhtkq k|fKt +yfn] ldnfpg kg]5

-3_ Ohfhtkq k|fKt +yfn] u|fxsxFu lng] ljleGg zNs tyf Jofhb DaGwL ljj0f O=k|f=

lgb]zg adf]lhd o a+sdf k7fpgsf fy jfwf0fsf] hfgsfLsf nflu cfkmgf]

j]afO6df d]t k|sflzt ugkg] 5


2= n efiffsf] k|of]u DaGwL Jojyf

-s_ cfgf u|fxsxnfO pknAw ufpg] ]jf DaGwL hfgsfL jf rgfdf k|of]u ug] efiff n

ki6 xg kg]5

-v_ Ohfhtkq k|fKt +yfn] cfkmgf u|fxsFusf] sff]jfdf k|of]u xg] sfuhftx g]kfnL efiffdf

pknJw xg] Jojyf ugkg]5 cfGtls tyf cGtfli6laquoo sff]jfdf k|of]u xg] sfuhftx

c+u|]hL efiffdf d]t tof ug lsg]5

3= rgf DaGwL Jojyf

-s_ Ohfhtkq k|fKt +yfn] k|jfx ug] rgf jf hfgsfL jfwf0f u|fxsxn] lhn aemg]

k9g Sg] xgkg]5

-v_ jfwf0fdf e|d lhgf xg Sg] sg klg k|sfsf] lj1fkg ug ufpg kfOg] 5g

4= n als+u DaGwL Jojyf

Ho]i7 gfuls kms 9+un] Ifd fIf gePsf JolQmnfO ljz]if k|fyldstf lbO xh kn] a+lsEuml

ljwf pknAw ufpg a+s tyf ljQLo +yfxn] Totf u|fxsxnfO ljz]if sfp06 tf]sL ]jf

lbg kg]5 fy a+s tyf ljQLo +yfn] cfkdf dGjo uL kms 9+un] Ifd JolQmxnfO

Dej ePDd n xg] lsldsf] Pl6Pd ]jf k|bfg ug] Jojyf ldnfpg kg]5

5= ljQLo ]jfsf] zNs nufot zt kljtg DaGwL Jojyf

u|fxsFu ljQLo ]jfsf nflu Demftf kqdf xtfIf uL ]jf k|bfg ug]qmddf Totf] Demftfdf

plNnlvt zNs Aofhb ztxdf kljtg xFbf Ohfhtkq k|fKt +yfn] DalGwt u|fxsnfO

hfgsfL ufpg kg]5

o JojYff cgf fjhlgs kdf hfgsfL ufpg kg] cjyfdf fli6laquoo tsf +yfn] fli6laquoo

blgs klqsf dfkmt If]qLo tsf +yfn] If]qLodividelhNnf tsf klqsf dfkmt fjhlgs ug

kg]5

6= vftf ~rfng tyf aGb ubf nfUg] zNs DaGwL Jojyf

-s_ Ohfhtkqk|fKt +yfn] vftf vf]Nbf r]s hfL ubf -Good for Payment r]s d]t_ r]ssf]

Stop Payment ubf dfHbft k|dfl0ft ubf -Balance Certification) vftf ~rfng ubf

vftf aGb ubf 6]6d]G6 lb+bf ljk|]if0f sd vftfdf hDdf ubf PaLaLP nufotsf ]jf

k|bfg ubf u|fxsaf6 sg lsldsf] ]jf zNs lng kfOg] 5g t u|fxsn] sg Ps cjlwsf]

6]6d]G6 Ps k6s eGbf a9L dfu u]sf] cjyfdf Gogtd zNs lng afwf ku]sf] dflgg] 5g

-v_ u|fxssf] lgliqmo vftf lqmo ufpFbf sg zNs lng kfOg] 5g

-u_ sg klg cjyfdf x]sf] vftfsf] sd Gogtd dfHbft eGbf sd ePsf sf0fn] sd

ssectf uL dfHbft 36fpg kfOg] 5g fy Gogtd dfHbft jfkt flvPsf sddf d]t

tf]lsPsf] Aofh k|bfg ug kg]5

-3_ v08 -s_ -v_ -u_ afx]ssf cjyfdf u|fxsFu lngkg] zNs DaGwdf u|fxsnfO

kjhfgsfL ufPsf] xgkg]5

-ordf_ g]kfnL db|fdf ljBtLo sf8x hfL ubf zdf lnOg] zNs afx]s Totf] sf8sf] cjlw

dfKt gx~h]nDd gjLs0f zNs lng kfOg] 5g

7= r]s eQmfgL DaGwL Jojyf

-s_ r]s lan k]c8 nufot sgklg ljQLo pks0fsf dfWodn] cfkmgf] vftfdf sd hDdf

ubf Totf] pks0fdf plNnlvt Dk0f sd g DalGwt u|fxssf] vftfdf hDdf ugkg]5

Totf] ljQLo pks0fxsf] sff]jfdf nfUg] sg zNs ePdf f] DaGwL hfgsfL u|fxsnfO

clu|d kdf ufO u|fxssf] vftfaf6 566 kdf lngkg]5


-v_ sg JolQm kmd sDkgL jf +yfn] cfkmgf] sff]jfsf] qmddf k|fKt r]sx cfkmgf] vftfdf

hDdf ubf Totf] r]s lvRg] JolQm kmd sDkgL jf +yfsf] vftfdf dfHbft ckofKt eO

sd hDdf xg gs]sf] cjyfdf r]s k|tt ug] u|fxssf] vftfaf6 sg klg zNs jf sd

lng kfOg] 5g

-u_ vftfdf dfHbft ckofKt eO eQmfgL gxg] r]s k|tt ePsf] cjyfdf o a+sn]

Ohfhtkqk|fKt +yfxnfO hfL u]sf] PsLs[t lgb]zgsf] O=k|f= lgb]zg g+=divide)amp^ adf]lhd

Totf] r]s lvRg] JolQm kmd sDkgL jf +ul7t +yfnfO pQm r]s hfL ug] a+s jf ljQLo

+Yffn] sfnf]rLdf rLs[t ug shf rgf s]Gb|df n]vL k7fpgkg]5

= ]jf zNs DaGwL Jojyf

a+s tyf ljQLo +yfn] shf k|jfx ubf b]xfosf Jojyfxsf] cwLgdf xL k|zflgs ]jf zNs

clu|d eQmfgL zNs tyf k|lta4tf zNs lng Sg]5g

-s_ shf gLlt lgb]lzsf (Credit Policy Guidelines) tyf sg klg k|sfsf] Product Paper df

k|zflgs ]jf zNs clu|d eQmfgL zNs tyf k|ltj4tf zNs DaGwL Jojyf ki6 kdf

pNn]v ugkg] 5

-v_ shf k|jfx ubf lng] ]jf zNs clu|d eQmfgL zNs k|ltj4tf zNs afx]s cGo sg klg

zNs lng kfOg]5g shfFu DalGwt Dk0f nfut Aofhbdf g k|ltlalDjt xg kg]5

-c_ Ohfhtkqk|fKt aeligsAElig aeligvAElig aeliguAElig jusf a+s tyf ljQLo +yfn]] shf jLs[lt ubf ]jf

zNs jfkt qmdzM clwstd )=amp k|ltzt =)) k|ltzt = k|ltztDd dfq ]jf

zNs lng kfOg]5

t k|ltj4tf zNs clu|d eQmfgL zNs shf jfk xFbf lng] Jffk zNs tyf gjLs0f

xg] k|s[ltsf shfdf lng] gjLs0f zNssf] xsdf dfly pNn]lvt ]jf zNssf]

clwstd ) k|ltztDd zNs lng o Jojyfn] afwf kyenofPsf] dflgg] 5g

-cf_ n3ljQ ljQLo +yfxnfO ljkGg ju shf k|jfx ubf )=) k|ltzteGbf a9L ]jf

zNs lng kfOg] 5g

-O_ shfsf] Ldf j[l4 ulPdf j[l4 ePsf] sddf dfq tf]lsPsf] Ldfleq xL ]jf zNs

lng lsg]5 lstfdf eQmfgL xg] dWod tyf bL3sfnLg shfdf shfsf] cjlwe

Review charge nufot cGo sg klg zLifsdf zNs lng kfOg] 5g

-O_ dfly pNn]v ePsf afx]s cGo hgs zLifsdf zNs lnPsf] jf tf]lsPsf] Ldf eGbf

a9L zNs lnPsf] kfOPdf f] zNsdf ) k|ltzt yk uL u|fxssf] vftfdf hDdf ug

kg]5

-u_ shf k|jfx ubf lng] k|zflgs ]jf zNs clu|d eQmfgL zNs k|ltj4tf zNssf] b

k|lqmof tyf u0fgf ljlwsf] DaGwdf shf Demftfkqdf ki6 kdf pNn]v ugkg] 5

-3_ a+s tyf ljQLo +yfn] Ps k|sfsf shf k|jfx ubf ljleGg u|fxsFu lng] k|zflgs ]jf

zNs clu|d eQmfgL zNs k|lta4tf zNsdf )= k|ltzt laGb eGbf a9Ln] kms kfg

kfOg] 5g

-ordf_ u|fxsn] shfsf] nflu lgj]bg lbP kZrft shf jLs[ltsf] k|lqmof cfDe ubfsf] jvt

k|zflgs ]jf zNs lng Sg]5g t shf cjLs[t ePsf] cjyfdf otf] zNs u|fxssf]

vftfdf lkmtf ullbg kg]5

-r_ Ohfhtkq k|fKt +yfn] cfkmgf u|fxsxnfO cGo +yfdividelgsfo dfkmt ]jf lng] Gbedf f]

]jf jfkt Totf +yfdividelgsfoxnfO eQmfgL ugkg] nfut eGbf j9L xg] uL ]jf zNs

cn ug kfOg] 5g


-pbfx0fsf] nflu u|fxssf] DaGwdf shf rgf k|fKt ubf jf sfnf]rLdf rLs[t ubf jf

f] rLaf6 x6fpFbf lnOg] zNs shf rgf s]Gb|n] lng] zNs eGbf a9L xg] uL cn ug

kfOg] 5g TouL P6LPd k|of]u jfkt lnOg] zNs ljleGg sf8xdf lnOg] zNs lwtf]

dNof+sg jfkt lnOg] zNs jLdf zNs nufotsf zNsx ]jf k|bfosn] lng] eGbf a9L xg]

uL lng kfOg] 5g _

t On]S6laquof]lgs dfWodaf6 xg] r]s lSnolEumlsf DaGwdf bO nfv eGbf sd sdsf] r]s

lSnolEuml sff]afdf DalGwt a+s tyf ljQLo +yfn] cfgf u|fxsxFu sg lsldsf]

zNs lng kfOg] 5g

-5_ u|fxsn] cfgf] jLs[t shf Ldfsf] jflifs cft ^) k|ltzteGbf sd sd pkof]u u]df

sd xg] sddf dfq lglZrt bn] k|ltj4tf zNs lng Sg]5g otf] zNs clu|d kdf

lng kfOg] 5g cfjlws shfsf] xsdf jLs[t shf LdfeGbf sd pkof]u u]sf] cjyfdf

sd pkof]u u]sf] sddf dfq Psk6ssf nflu k|lta4tf zNs lng lsg]5

-h_ = ) nfvDdsf] Ldf sfod ePsf] hgs k|sfsf] shf eQmfgL ubf clu|d eQmfgL

zNs nfUg] 5g f] LdfeGbf a9Lsf] shfsf] xsdf shf lnFbfsf] avt tf]lsPsf] zt jf

Jofhb ykdividekljtg ePsf] sf0f clu|d kdf shf rQmf ug rfx]df Totf] clu|d eQmfgL

u] jfkt sg lsldsf] zNs lng kfOg] 5g

-em_ klof]hgf shfsf] xsdf shf lnbfsf] avt C0fLFu ulPsf] Demftfdf pNn]lvt Aofhb

nufotsf cGo ztx C0fLsf] xdlt ljgf a+sn] PstkmL kdf ykdividekljtg u]sf] sf0fn]

C0fLn] shf clu|d kdf rQmf ug rfx]df Totf] clu|d eQmfgL jfkt sg lsldsf] zNs lng

kfOg] 5g

(= ugff] gjfO DaGwL Jojyf

-s_ ]jfu|fxLnfO kg]] cljwf tyf jfwf0fsf] ugff] gjfO ug Ohfhtkq k|fKt +yfn]

aeligrgf tyf ugff] gjfO 8]sAElig yfkgf uL sDtLdf jli7 Jojyfks jf f] eGbf

dflysf] clwsfLnfO ugff] Gg] clwsfL tf]Sg kg]5 Totf] clwsfL tf]lsPsf] DaGwdf

fjhlgs hfgsfL lbgkg]5

-v_ Ohfhtkq k|fKt +yfn] pkef]Qmfsf] ugff] gjfOsf nflu x6nfOg d]tsf] Jojyf ug

kg]5

-u_ Ohfhtkq k|fKt +yfn] u|fxssf] ugff] gjfOsf nflu cfkmgf] j]afO6df cgnfOg

kf]6nsf] d]t Jojyf ug kg]5

-3_ Ohfhtkq k|fKt +yfn] Ps cflys jifeL u|fxsaf6 k|fKt ePsf] ugff] gjfO ePsf]

ugff]sf] +VofTds ljj0f cflys jif dfKt ePsf] lbgleq o a+ssf] a+s tyf ljQLo

+yf lgodg ljefu DalGwt klj]If0f ljefudf k]z ugsf fy cfgf] jflifs

k|ltj]bgdf d]t k|sfzg ug kg]5

)= ljQLo fIftf DaGwdf

-s_ Ohfhtkqk|fKt +yfn] cfGff sfoqmdxdf ljQLo fIftf DaGwL sfoqmd clgjfo kdf

dfj]z u]sf] xgkb5

-v_ Ohfhtkqk|fKt +yfn] cfkmn] k|bfg ug] ljQLo ]jf ljwfsf DaGwdf jfwf0fnfO

lrt ufpg] Jojyf ugkg]5

-u_ ljQLo fIftf clej[l4 uL ljQLo k|0ffnLnfO 3fp kyenofpg] vfnsf lj1fkg tyf

rgfxnfO k|f]Tflxt ug kg]5


= uf]Kflgotf Pj+ tYofIacute +If0f DaGwL Jojyf

-s_ Ohfhtkq k|fKt +yfn] u|fxsFu ljQLo sff]jf ug] qmddf u|fxssf] Jofjflos rgfxsf]

uf]klgotf sfod ugkg]5 u|fxssf] uf]klgotf sfod ugkg] rgf tyf ljj0fx nufot

lxfa lstfa vftf axL gt]tf n]vfsf] ljj0f cGo cDalGwt Pj+ cglws[t JolQmnfO

lbg xFbg

-v_ k|rlnt sfgg adf]lhd clVtofk|fKt lgsfo jf +yfnfO Totf] ljj0f lbg eg] o

Jojyfn] jfwf ku]sf] dflgg] 5g

= a+s tyf ljQLo +yfn] u|fxsnfO k|bfg ug] ]jf DaGwL hfgsfL Audio Notice Board af6 d]t

pknAw ufpg kg]]5 otf] ]jf pknAw ufPjfkt u|xs+u sg lsldsf] zNs lng kfOg] 5g

= a+s tyf ljQLo +yfxn] clgjfo kdf cfgf] j]jfO6 fVg kg] 5 a]jfO6dfkmt xfn

fjhlgs ePsf fdfu|L )amp^ kfifdfGtDddf g]kfnL efiffdf fjhlgs ugsf fy ca pk|fGt

fjhlgs xg] fdfu|Lx d]t g]kfnL efiffdf fjhlgs ug] Jojyf ug kg] 5

$= Ps jifeGbf a9L eQmfgL cjlw ePsf cfjlws shfsf] xsdf shf k|jfx kZrft t]|f] kIfnfO

ltgkg]] zNs afx]s cGo sg klg zNs lng kfOg] 5g

= vf]hL tyf arfp

-_ ocl3 hfL ulPsf b]xfosf lgb]zgx vf]h ulPsf]5 Mndash

PsLs[t lgb]zg )amp^ sf]] ]jf zNs DaGwL] O=k|f= lgb]zg g+= divide)amp^ tyf f] kZrft

ldlt )ampamp ebf ut]Dd hfL ePsf o ljifoFu DalGwt Dk0f klkqx




g]kfn fi6laquo a+s

s]Gb|Lo sfofno


ljljw Jojyf DaGwdf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfn] kfngf ug kg] ljljw Jojyf


ulPsf] 5

= aLdf clestfsf] kdf sfo ug Sg] DaGwdf

a+s tyf ljQLo +yfxn] aLdf clestfsf] sfo ug kfpg] 5gg t a+s tyf ljQLo +yf

DaGwL P]g )amp sf] bkmf $( pkbkmf -_ sf] v08 -o_ pkbkmf -_ sf] v08 -em_ pkbkmf -_

sf] v08 -7_ adf]lhd Ohfhtkqk|fKt +yfxn] aeligfi6laquo a+sn] tf]s]sf cGo sfo ug]AElig Jojyf

cGtut xL shf k|jfxsf qmddf C0fL jodn] 5gf6 u]sf] aLdf sDkgLaf6 dfq shfsf] If0f

jk flvPsf] DklQsf] aLdf ufpg shfsf] aLdf ufpg jf lagf lwtf] JolQmut hdfgLdf dfq

k|jfx ePsf shfsf] xsdf shf cjlwDdsf] nflu C0fLsf] cfjlws hLjg aLdf ufpg afwf

ku]sf] dflgg] 5g

= o a+saf6 Ohfhtkqk|fKt aeligsAElig fli6laquoo tsf aeligvAElig tyf aeliguAElig jusf +yfxn] a+s tyf ljQLo

+yf DaGwL P]g )amp sf] bkmf $( adf]lhd plNnlvt fi6laquo a+sn] tf]s]sf cGo sfd ug]

Jojyf cGtut s]Gb|Lo lgIf]k ]jf lgodfjnL )âmp adf]lhd lgIf]k bosf] kdf sfo ug Sg]

5g

= sDKo6 6j]osf] k|of]udividevlb ug] DaGwdf

k|ltlnkL clwsf P]g )( n] sDKo6 6j]onfO afl4s DklQsf] kdf JofVof u]sf] Pjd

u sfggL tyf gSsnL sDKo6 6j]osf] k|of]u sfggaringff g lgif]w u]sf] xFbf a+s tyf ljQLo

+yfxn] gSsnL sDKo6 6j]oaf6 aRg fjwfgL Pjd tstf ckgfpg kg]5

$= kFhL j[l4 DaGwdf

cf=j= )ampdivideamp sf] dflb|s gLltdf plNnlvt a+s tyf ljQLo +yfxsf] kFhLut cfwf b[9 uL

bL3sfnLg ljsfsf nflu cfjZos kg] |f]t klrfng ug tyf ljQLo yfloTj k|j4g ug

~rfngdf lxx]sf a+s tyf ljQLo +yfxn] kf ug kg] Gogtd kFhL DaGwdf b]xfosf]

Jojyf ulPsf] 5

-_ a+s tyf ljQLo +yfxsf] juLs0f Gogtd rQmf kFhL DaGwL Jojyf M

ju fli6laquoot k|fb]lzs t

aeligsAElig = )) sf]8 ndash

aeligvAElig = ) sf]8 = ) sf]8

aeliguAElig =) sf]8 = ) sf]8

sf7df8f+ pkTosf afx]s otf ljQLo +yfxsf] sfo If]qdivideklof]hgf tf]lsPsf k|b]z

cGtutsf tf]lsPsf lhNnfdf Lldt xg]


-_ a+s tyf ljQLo +yfn] )amp$ cf dfGtleq sfod ug kg] Gogtd rQmf kFhL

dfgkflts iquestkdf j[l4 ugsf nflu )amp ebf dfGt leq k]z u]sf] ki6 sfotflnsf

lxtsf] Jofjflos of]hgfdivide kFhL of]hgf (Capital Plan) cgf cf=j= )ampdivideamp$ sf] afXo

n]vfkLIf0f uL fjhlgs u]sf] ljQLo ljj0f n]vf DaGwL l6Kk0fL -Notes to Accounts_ df

tf]lsPadf]lhdsf] Gogtd rQmf kFhL ku]sf] Joxf]f pNn]v gePsf a+s tyf ljQLo +yfnfO

b]xfo adf]lhdsf] sfafxL xg]5

-s_ gub nfef+z jf af]g ]o 3f]if0ff tyf ljt0f ug f]s nufpg]

-v_ lgIf]k +sng ug f]s nufpg]

-u_ shf k|jfx ug f]s nufpg]

-3_ zfvf ljtf ug f]s nufpg]

fy tf]lsP adf]lhdsf] Gogtd rQmf kFhL gkyenofpg] a+s tyf ljQLo +yfsf] xsdf o

a+saf6 afWosfL dh jf k|flKt (MergerAcquisiton) sf] k|s[ofdf hfg lgb]zg lbOg]5

-_ tf]lsPsf] rQmf kFhL kyenofpg] dofjlwsf DaGwdf o Jojyfdf hgs sf pNn]v ulPsf]

ePtfklg dofu|t a+s tyf ljQLo +yfxsf] xsdf b]xfo adf]lhdsf] Jojyf nfu xg]5

-s_ o a+saf6 dofu|t 3f]if0ff eO )amp$ cf dfGtDddf dofu|t cjyfaf6

dQm eOs]sf a+s tyf ljQLo +yfxn] )amp^ cf dfGtleq tf]lsPadf]lhdsf]

rQmf kFhL kyenofO Sg kg]5

-v_ dofu|t 3f]if0ff eO lhf]ng k|lqmofdf x]sf a+s tyf ljQLo +yfxn] o

a+saf6 tf]lsPsf] Gogtd rQmf kFhLsf] sDtLdf k|ltzt -Call in Advance d]t_

kf uL Gogtd kFhLsf]if cgkft d]t sfod uL dofu|t cjyfaf6 dQm ePdf

Totf] cjyfaf6 dQm ePsf] ldltn] jifleqdf tf]lsPadf]lhdsf] rQmf kFhL kyenofpg

kg]5

-u_ o a+saf6 hfL ulPsf ljleGg lgb]zgx dWo] gtf]t klrfngdf jb]zL db|fdf

k|jfx ePsf] shf fk6sf] cgkft -CCD Ratio_ tf]lsPsf If]q Pjd ljkGg judf

k|jfx ugkg] uL tf]lsPsf] Gogtd shf cgkftdf cfjZostf tyf cflrTotfsf]

cfwfdf clwstd jif Dd 56 lbg lsg]5

-$_ ljutdf ljz]if Jojyf cGtut Ps lhNnfdf dfq sfoIf]q xg] uL Ohfhtkq k|bfg

ulPsf ljQLo +yfxsf] kFhL j[l4 DaGwdf b]xfo adf]lhdsf] gLltut Jojyf ulPsf] 5

s_ a+sdivideljQLo +yf +yfkgf Pj+ ljQLo sff]jf ug] Ohfhtkq DjGwL gLltut Pj+

k|s[ofut Aojyf )^ df x]sf] +yfkgf DaGwL ljz]if Jojyf adf]lhd Ps lhNnf

sfoIf]q xg] uL yfkgf ePsf aeligvAElig aeliguAElig jusf ljQLo +yfxn] tf]lsPsf] Gogtd

rQmf kFhL )amp^ k dfGtleq sfod ug kg]

v_ o Jojyf adf]lhd tf]lsPsf] dofjlwleq rQmf kFhL sfod gug] ljQLo +yfxnfO

tf]lsP adf]lhd sfafxLx ug]

-_ Ohfhtkqk|fKt aeligvAElig aeliguAElig jusf ljQLo +yfx Ps k|b]z jf fli6laquootdf ~rfng ug

kg]5 fli6laquoot afx]ssf aeligvAElig aeliguAElig jusf ljQLo +yfxn] b]xfosf ztxsf] cwLgdf

xL sg Ps k|b]zdf cfgf] sfoIf]q sfod ug kg]5

-s_ aeligvAElig jusf ljQLo +yfxn] = ca ) sf]8 aeliguAElig jusf ljQLo +yfxn] = )

sf]8 rQmf kFhL kf uL o a+ssf] jLs[lt lnO sg Ps k|b]ze cfgf] sff]jf ~rfng

ug Sg]5g


-v_ aFbf g+= -s_ adf]lhdsf] rQmf kFhL kf gu]Dd xfn sfod x]sf lhNnfxdf Lldt

xL cfgf] sff]jf +rfng ug kg]5

-u_ PseGbf a9L k|b]zdf d]t zfvf sfofno vf]nL ~rfngdf x]sf ljQLo +yfxn]

)ampamp cfleq pQm zfvf ljqmL aGb jf yfgfGt0f uL cfgf] Dk0f sfoIf]q Pp6

k|b]zleq Lldt uL Sg kg]5 t Ps cfkdf ufEg]divideufleg] jf k|flKt k|lqmofdf +nUg

eO )ampamp cf dfGtleq PsLs[t sff]af +rfng ug] +yfsf] xsdf otf] dofjlw

)amp cfdfGt sfod ulPsf]5

-3_ k|fb]lzs tsf nflu tf]lsPsf] rQmf kFhL kf u]sf ljQLo +yfn] PseGbf a9L

k|b]zdf x]sf zfvf sfofno ljqmL aGb jf yfgfGt0f gu]Dd cfgf] k|b]zsf afFsL

lhNnfdf sfoIf]q ljtf ug kfpg] 5gg

-ordf_ aFbf g++ -v_ aFbf g+= -3_ df hgs sf n]lvPsf] ePtf klg = ) sf]8 rQmf kFhL

kf u]sf aeligvAElig jusf ljQLo +yfx = $) sf]8 rQmf kFhL kf u]sf aeliguAElig jusf

ljQLo +yfxn] o a+ssf] jLs[lt lnO sn kfFr lhNnf ggfpoundg] uL Pp6 k|b]zleqsf

hf]l8Psf lhNnfDd sfoIf]q ljtf ug eg] o Jojyfn] jfwf kyenofPsf] dflgg] 5g

-r_ k|fb]lzs jf fli6laquootdf tf]Gglt xg] qmddf rQmf kFhL kf ug] k|of]hgsf nflu

ufEg]divideufleg] jf k|flKt DaGwL sfonfO k|fyldstf lbg kg]5

= Long Form Audit Report DaGwdf

Long Form Audit Report nfO do fk]If k|efjsfL agfpg ofy +nUg 9fFrf -cgrL

=_ cgf nfu ulPsf] 5 cfgf] +yfsf] afXo n]vfkLIfsaf6 f]xL 9fFrfdf tof

ulPsf] k|ltj]bgnfO f]em o a+sdf cfOkUg] uL k7fpg] Jojyf ug kg]5

^= kFhL of]hgf DaGwdf

kFhL of]hgf k|of]hgsf nflu rQmf kFhL eGg] zAbn] fwf0f ]o jfktsf] rQmf kFhL -af]g ]o

tyf xsk|b ]o_ nfO dfq aemfpg] f] rQmf kFhLdf fwf0f ]o afktsf] k|tfljt af]g

]onfO d]t dfj]z ug lsg] 5

amp= nfef+ ljt0f DaGwL JojyfM

Ohfhtkq k|fKt a+s tyf ljQLo +yfxn] cflys jif )amp^divideampamp sf] vb ljt0fof]Uo dgfkmfsf]

) k|ltztDd dfq gub nfef+ 3f]if0ff tyf ljt0f ug kfpg]5g

t

-s_ otf] gub nfef+z Ohfhtkqk|fKt +yfsf] )ampamp cf dfGtdf sfod lgIf]ksf] eflt

cft Aofhbsf] k|ltzt eGbf a9L xg] 5g

-v_ vb ljt0fof]Uo dgfkmf sn rQmf kFhLsf] k|ltzteGbf sd ePsf Ohfhtkq k|fKt +yfn]

s k|of]hgsf nflu afx]s gub nfef+ ljt0f ug kfpg] 5gg

= shf ckn]vg DaGwL ljlgod agfpFbf cjnDag ug kg] dfubzg DaGwdf

-_ Ohfhtkqk|fKt +yfn] s] stf shf cn xg gSg] xg lgwf0f ug] cfwf tof uL Totf]

shf ckn]vg ug] af] cfndashcfgf] ~rfns ldltaf6 ljlgod thdf uL o a+saf6 jLs[lt

lnO nfu ug kg]5

-_ Ohfhtkqk|fKt +yfxn] b]xfosf k|lqmofx kf uL shf ckn]vg ug Sg]5g

-s_ shf vfa audf kL )) k|ltzt shf gf]SfgL Jojyf eO s]sf] xgkg]

-v_ shf cnLsf] nflu k|rlnt P]g tyf gLlt adf]lhd lwtf] If0fsf] lnnfd laqmLsf]

k|lqmof DkGg u]sf] xgkg]

-u_ shfsf] lwtf] If0f lnnfd laqmL xg gs]sf] cjyfdf clgjfo kdf lwtf] sf

u]sf] xgkg]


-_ C0fL C0fFu DalGwt kIfxnfO o a+ssf] lgb]zg adf]lhd shf rgf s]Gb| ln= sf]

sfnf]rLdf dfj]z uls]sf] xg kg]5

t pkaFbf -_ adf]lhd tof u]sf] sfoljlwsf] Jojyf cGtut xg] uL = ) xhf

eGbf sd sdsf] shf ckn]vg ubf pkaFbf -_ of] Jojyf clgjfo xg] 5g

-$_ ckn]vg ulPsf] shfsf] xsdf Totf] shf jLs[t xFbf sg tx jf ssf] lg0foaf6 jLs[t

ePsf] xf] lt Totf] shfsf] If0f afkt flvPsf] lwtf]sf] dNofIacuteg sL ulPsf] xf] lt fy

Totf] shf cnLsf] nflu s] stf] k|ofx ulof] lt oL ckn]vgdf hfgkgfsf] cflrTotf

cflb af] clen]vdf hgfpg kg]5

-_ ckn]vg ulPsf shfsf] cnLsf nflu Pp6f 5sect shf cnL OsfOsf] yfkgf uL Totf]

shfxsf] cnLsf nflu DalGwt +yfn] lgGt k|of hfL fVg kg]5

-^_ ckn]vg u]sf shfxsf] cBfjlws ljj0f 5sect lhi6 v8f uL fVg kg]5

-amp_ rfn jifdf ckn]vg ulPsf shfxsf] ljj0f -dfly pkaFbf g+= $ df plNnlvt aFbfx

dfj]z uL_ jflifs k|ltj]bgdf clgjfo kn] pNn]v ug kg]5

-_ shf ckn]vg DaGwdf sfggdf ki6kdf Jojyf guL ki6 dfulgb]zg jf lgb]lzsf

d]tsf] cefjdf ldgfxf tyf ckn]vg sfo ubf lg0fostfdfly cToflws clwsf xg hfg]

DefJotfnfO x[bo+ud uL ljj]sflwsf k|of]u xg glbg C0f sd ldgfxf jf ckn]vgaf6

eljiodf kg Sg] k|efj d]tnfO dWogh fvL f] DaGwdf ki6 tyf kfbzL gLltut

Jojyf ug kg]5

-(_ ckn]vg ulPsf shfxsf] ljj0f cflys jif dfKt ePsf] ldltn] lbgleq DalGwt

klj]If0f laefu shf rgf s]Gb| ln= df k7fpg kg]5

(= Ddflgt gtL jf]Rr cbfntsf] lg0fo sfofGjog DaGwdfM

-s_ a+s tyf ljQLo +yfxn] lng] h]yf hdfgt Pj+ lnnfd DaGwdf Ddflgt gtL jf]Rr

cbfntaf6 ldlt )ampdivide)(divide^ df ePsf] kmnfaf6 a a+s tyf ljQLo +yfxsf gfddf

b]xfo adf]lhdsf lgb]zgx tTsfn sfofGjog ug cfb]z ePsf] xFbf f] lgb]zg sfofGjog

ug of] lgb]zg hfL ulPsf] 5 M

= lwtf] If0f jfkt hdfgL lbg] hdfgtstfn] C0fLn] lng] slt C0f sdsf] xsdf

hdfgtsf] sfuh u]sf] xf] f] hdfgtsf] c+ssf] Ldf tf]sL f]xL Ldf xbdf Lldt

xL hdfgtstfsf] bfloTj ki6 xg] uL hdfgtstfsf] 5sect sfuh ufpg]

= C0fL tyf a+s aLr jf hdfgLstf a+saLr C0f tyf hdfgL DaGwdf ulPsf

lnvtxdf n]lvPsf a]xf]f Pj+ ztx xh kdf k9g lsg] 9fFrfdf tof ug]

ufpg]

= hdfgtstfn] san u]sf] eGbf a9L c+ssf] bfloTj Joxf]g kg] uL k|ToIf jf kf]If

kdf sfuh gufpg]

$= hdfgtstfn] san u]sf] bfloTj adf]lhdsf] sd jk|yd DalGwt C0fLaf6 g cn

pk ug] DalGwt C0fLaf6 cn pk xg gs]df hdfgtstfn] san u]sf] Ldf

xbDdsf] sd lgh hdfgtstfn] lbPsf] If0f lwtf]af6 sfgg adf]lhd lnnfd uL

cn ug lsg] egL hdfgtsf] ztgfdfdf pNn]v ug]

= hdfgtstfn] b]vfPsf] DklQ lwtf] If0fsf] kdf jLsf ugkj sfggL k|lqmof kf

uL sRrf DklQ xf] jf kSsf xf] Tosf] dNo s] slt kg] xf] oyfy dNo vNg] uL

dNofIacuteg ug kg]

^= hdfgL lbg]n] san u]sf] sd afx]s C0fLsf cGo bfloTj DaGwdf hdfgL xg]sf]

DklQaf6 cn pk gug]


amp= hdfgtstfn] san u]sf] bfloTjsf] sd DalGwt C0fLaf6 cn pk xg gs]df

dfq hdfgtstfn] lbPsf] If0faf6 cnLsf] k|lqmof cufl8 a9fpg]

= hdfgtstfn] san u]sf] hdfgtsf] sd hgs dodf bflvnf ug NofPdf

alemlnO hdfgt If0fdf fv]sf] DklQ kmsjf ullbg]

(= C0fLn] lnPsf] C0f jfkt hdfgtsf] c+ssf] sd hdfgtstfn] lbPsf] lwtf] If0faf6

cn pk ugkg] ePdf Totf] DklQsf] dNo lgwf0f ubf yfgLo JolQmxaf6

ufPsf] k~r]sLt] dNofIacuteg k|fljlwssf] dNofIacuteg k|rlnt ahf dNo dfnkf]t

sfofnoaf6 lgwflt dNo lwtf] If0f jLsf ubf lgwflt dNo d]tnfO dWogh

uL dNo lgwf0f ug] ufpg] uL dfkb08 agfO nfu ug]

)= jftljs ki6 cfwf tyf sf0f j]u lwtf]sf] cjdNoflIacutet uL dNo sfod gug]

= hdfgtstfn] lwtf] If0fdf lbPsf] DklQ lnnfd ugkg] ePdf f] kj hdfgtstfnfO

lghn] jLsf u]sf] c+s xbsf] sd bflvnf ugsf] nflu do ls6fg uL rgf lbg]

= hdfgtstfn] tf]lsPsf] rgfsf] do Ldfleq hdfgtkqdf cfkmn] d~h u]sf] sd

bflvnf ug gNofPdf lwtf] If0fsf] DklQ lnnfdsf] rgf k|sflzt uL

hdfgtstfnfO d]t f]sf] rgf k|bfg ug]

= a+sn] hdfgt If0fdf x]sf] DklQ lnnfd ubf ckgfpg kg] k|lqmof tyf sfoljlwsf

DaGwdf 5sect lgodfjnL jf sfoljlw jf lgb]lzsf tof uL clgjfo kdf nfu ug]

$= hdfgt If0fsf] DklQ lnnfd ldlteGbf cufl8 jf lnnfd kZrft lglZrt do

Ldfleq hdfgtkqsf] bfloTj adf]lhdsf] sd bflvnf ug NofPdf alemlnO lwtf]

kmsjf uL lbg]

-v_ Ddflgt gtL jf]Rr cbfntsf] ldlt )ampdivide)ampdivide) df ePsf] kmnfaf6 b]xfo adf]lhdsf]

lgb]zgx a a+s tyf ljQLo +yfxn] sfofGjog ug] Jojyf ldnfpg o a+snfO

cfb]z ePsf] xFbf f] lgb]zg sfofGjog ug of] lgb]zg hfL ulPsf] 5 M

_ shf lng] qmddf g C0fLsf] DklQsf] xL dNofIacuteg xg] jftfj0fsf] lglZrttf ug]

_ lwtf] x]sf] DklQ lnnfd ubfsf] avtsf] k|rlnt ahf df]n cgf lnnfd laqmL

tyf sf ug] ufpg] uL Jojyf ug]

_ k|To]s C0fLn] 7uL ug] lgotjz g shf lnPsf] sd gaemfPsf] xf] eGg] dfGotf shf

k|bfos +yfn] fVg pkoQm gxg] xgfn] C0fL lghsf kljfk|lt Ddfg

xfgelt fvL Gofof]lrt tjn] shf cn ug] k|lqmof yfNg pkoQm xg] xFbf f] sf]

lglZrttf xg] uL Jojyf ldnfpg]

$_ shf ln+bfsf avt ulPsf] jfrf ljkLt afDaf Jofhbdf a[l4 gug] gufpg]

_ C0f cnL k|lqmof k|fDe ePkl5 C0fLsf] kljfFu DalGwt cGo boxsf]

fdflhs k|lti7f OHht Ddfgdf k|ltsn k|efj gkg] uL cfjZos Jojyf ldnfpg]

)= a+sb DaGwdfM

o a+saf6 Ohfhtkqk|fKt +yfxnfO k|rlnt P]gdf ePsf] Jojyf cgf pknAw ufOg]

shfsf] Aofhb -a+sb_ k|ltzt sfod ulPsf] 5

= yfoL tntf ljwf (SLF) DaGwdf

o a+saf6 Ohfhtkqk|fKt +yfsf] cfndashcfgf] jfldTjdf x]sf] g]kfn sfsf] 6laquo]hL laN ljsf

C0fkqsf] lwtf]df Totf C0fkqxiquestsf] c+lst dNosf] () k|ltztDdn] xg cfpg] sd k|rlnt

a+sbdf cNksfnLg yfoL tntf ljwf -shf_ o a+sn] pknAw ufpg Sg] 5


= clGtd C0fbftf ljwf DaGwdf

cGta+s vnf ahf tyf yfoL tntf ljwfaf6 cfjZos tntf cfklt xg gs]sf] cjyfdf

o a+sdf vftf x]sf a+s tyf ljQLo +yfnfO a9Ldf ^ dlxgfsf] nflu k|rlnt a+sbdf clGtd

C0fbftf ljwf lbOg] 5 o a+sdf clgjfo dfHbft sfod ugsf] nflu fv]sf] gub dfHbft g]kfn

sfsf] If0fkq jf cn shfsf] lwtf]df otf] ljwf k|bfg ulg] 5

= lkf] le lkf] af]nsaf]n cjlw DaGwdf

vnf ahf sff]af cGtut lkf] le lkf] af]nsaf]nsf] clwstd cjlw vnf ahf sff]af

~rfng ldltn] lgwf0f u] adf]lhd xg]5

$= ljb]zL ljlgdo DaGwL sfo ug] DaGwdf

b]xfo adf]lhdsf Ohfhtkqk|fKt ljQLo +yfxnfO o a+ssf] ljb]zL ljlgdo JojYffkg

ljefuaf6 jLs[lt k|fKt uL ljb]zL ljlgdo DaGwL b]xfo adf]lhdsf yk sfo ug kfpg] Jojyf

ulPsf] 5

-s_ aeligvAElig aeliguAElig jusf ljQLo +yfxn] lgodfgf OHffhtkq k|fKt uL Ogjf8 ]ld6ofG -

Inward Remittance_ sf] sfo ug Sg]

-v_ aeligvAElig aeliguAElig jusf ljQLo +yfxn] eftLo db|fsf] vlb tyf laqmL DaGwL sfox ug

Sg]

-u_ fli6laquootsf aeligvAElig jusf ljQLo +yfxn] ljb]zL db|fsf] lgIf]k jLsf ug Sg]

-3_ fli6laquootsf aeligvAElig jusf ljQLo +yfxn] ljb]zL db|fsf] vlbdividelaqmL ug kfkf]6 afkt

6xL ljwf k|bfg ug ljb]zL db|fdf vftf vf]Ng tyf Nostro Account vf]Ng Sg]

-ordf_ aeligvAElig aeliguAElig jusf ljQLo +yfxn] jLs[t k|fKt a+ssf] xfos Ph]06 eO g]kfnL

eftLo db|fsf] Debit Credit sf8 hfL ug Sg]

-r_ fli6laquoot afx]ssf aeligvAElig jusf ljQLo +yfxn] d]t ljb]zL db|f vlb uL g]kfn fi6laquo

a+s jf jfl0fHo a+sxnfO laqmL ug Sg]

-5_ a+s tyf ljQLo +yfxsf] pklylt Gog x]sf tf]lsPsf ) lhNnfdf vf]lnPsf aeliguAElig jusf

ljQLo +yfsf zfvf sfofnoxn] k|rlnt sfgg adf]lhd ljb]zL ljlgdo 6xL Ohfhtkq

lnO ljb]zL db|f vlb uL g]kfn fi6laquo a+s jf jfl0fHo a+sxnfO laqmL ug Sg]

= jb]zL sdfGtsf] sff]af DaGwdf

jb]zL sdfGtsf] sff]af ug rfxg] Ohfhtkqk|fKt aeligvAElig aeliguAElig jusf ljsf a+s tyf ljQ

sDkgLxiquestn] cfkmn] jb]zL sdfGtsf] sff]af ug rfx]sf] Ohfhtkqk|fKt aeligsAElig jusf] jfl0fHo

a+sFu xdlt -Memorandum of Understanding_ uL tyf Ohfhtkqk|fKt aeligsAElig aeligvAElig aeliguAElig jusf

a+s tyf ljQLo +yfn] cfg zfvf jf cGo Ph]GLx dfkmt jb]zL sdfGtsf] sff]af ug

rfx]df sdfGt DaGwL Dk0f hf]lvd cfkmFn] axg ug] uL o a+ssf] jLs[ltsf] nflu cgf]w

u]df jLs[lt k|bfg ug lsg]5

t aeligvAElig jusf ljsf a+sxn] Dk0f hf]lvd cfkm axg ug] uL cfgf zfvfdividesfofno dfkmt

cfgf u|fxsnfO jb]zL jf ljb]zL sdfGt sff]af DaGwL ]jf k|bfg ug Sg]5g AElig

^= lnvt g]kfnL efiffdf tof ug] DaGwdf

-s_ a+s tyf ljQLo +yfxn] hgs k|sfsf] shf k|jfx ubf C0fL tyf hdfgtstf -

JolQmdividekmddividesDkgLdivide +yf_ tyf sf0fL -C0fLdividehdfgt lbg] d]t_ af6 tof ug]divideufpg]

sfuhftx -hgs lnvt hdfgLkq jf dGhLgfdf_ k|rlnt P]g sfgg adf]lhd b]jgfuL

lnkL g]kfnL efiffdf tof ug kg]5 t DalGwt a+s tyf ljQLo +yfn] cfgf] cfGtls


k|of]hgsf] nflu ToL g]kfnL efiffdf tof ulPsf lnvtx c+u|]hL efiffdf cgjfb uL

clen]vdf fVg eg] kfOg] 5

ljb]zL gfulsxFu xg] sff]afdf ljb]zL a+lsEuml sff]afdf dfq k|of]u xg] lnvtxsf]

xsdf eg] -htM k|tLtkq_ g]kfnL efiffdf tof ug clgjfo ulPsf] 5g

a+s tyf ljQLo +yfn] shfFu DalGwt C0f k|tfj kq -Offer Letter_ shf tds -Loan

Deed_ lwtf]aGws lnvt -Mortgage Deed_ Hypothecation Agreement Trust Receipt

Agreement clgjfokdf b]jgfuL lnkL g]kfnL efiffdf tof ugkg] Consortium Loan

Agreement Letter of Assignment Letter of Guarantee sf] xsdf xfnnfO c+u|]hL efiffdf d]t

tof ug lsg] 5 fy oL sfuhftxnfO klg qmlds kdf g]kfnL efiffdf tof ub

hfg] gLltut Jojyf ug kg]5

lnvtdividehdfgLkq tof ubf hdfgL sd C0fsf] cjlw C0fsf] k|of]hg k|dv C0fL fIfL

hdfgtstfsf] gfd 7]ufgf f] sf] gfvt nufotsf ljifox tyf cGo k|sfsf

lnvtxdf d]t b]xfo adf]lhdsf ljifoxnfO oyf]lrt yfgdf clgjfo kn]] pNn]v ug

kg]5

lnvtdf ki6Fu pNn]v xgkg] ljifox

1 DalGwt JolQmsf] gfd 7]ufgf ldlt JolQmsf] xsdf gfulstfdividekfkf]6 gDa tyf

tLg kt]

2 Dofb cjlw k|of]hg

3 DalGwt JolQmsf] DaGwdf a+s tyf ljQLo +yfaringff gfvt

4 sd

5 fIfL -Witness_

6 xtfIf klxrfg ug] k|of]hgsf] nflu DalGwt sf0fLsf] gfd

7 cGo cfjZos b]lvPsf ljifox

-v_ Ohfhtkqk|fKt +yfxn] cGtfli6laquoo sff]afdf k|of]u xg] afx]ssf kqfrf r]sdivideefr

nufot cGo sfuhftx b]jgfuL lnkL g]kfnL efiffdf d]t pknAw xg] Jojyf clgjfo

kdf ug ufpg kg]5

amp= SWIFT Message sf] dfWodaf6 sdfGt ug] DaGwdf

SWIFT (Society for Worldwide Interbank Financial Telecommunication) k|ljlw h8fg u]sf a+s tyf

ljQLo +yfxn] SWIFT Message sf] dfWodaf6 o a+sFu sff]af ubf b]xfo adf]lhd ulPsf]

5 M

s= otf] sff]afsf nflu cfOtafb]lv laxLafDd ckfGx M)) jh]Dd sdfGtsf] nflu

cgf]w eO cfPdf f]xL lbg sdfGt ulg]]

v= ckfGx M)) jh] kl5 sdfGtsf] nflu cgf]w eO cfPsf] cjyfdf f] lbg kl5sf] csf] sfo

lbgdf sdfGt ulg]

u= zqmaf lbgsf] M)) jh]Dd sdfGtsf] nflu cgf]w e cfPdf f]xL lbg sdfGt ulg]

3= zqmaf lbgsf] M)) jh] kl5 sdfGtsf] nflu cgf]w eO cfPsf] cjyfdf f] lbg kl5sf]

csf] sfo lbgdf sdfGt ulg]

= ljb]zL a+s tyf ljQLo +yfxnfO k|fljlws ]jf k|bfg ug lsg] DaGwdf

g]kfnaf6 ljb]zdf kFhLut nufgL ug] uL kFhL vftf vNnf gulPtf klg Ohfhtkqk|fKt aeligsAElig

jusf jfl0fHo a+sxn] cfgf] k|aGwkqdf plNnlvt ljifodf o a+ssf] kj jLs[lt lnO ljb]zdf

kFhLut nufgL gxg] uL ljb]zL a+s tyf ljQLo +yfxnfO usf]ifdf cfwflt laleGg k|fljlws

]jf -Technical Service_ k|bfg ug Sg]5g


(= ]km l8kf]lh6 eN6 ns ]jf ~rfng DaGwdf

]km l8kf]lh6 eN6 ns ]jf (Safe Deposit Vault Locker Service) pknAw ufpFbf b]xfo adf]lhdsf]

ztxsf] cwLgdf xL ~rfng ug lsg] 5

= +yfsf] rQmf kFhL o a+sn] tf]s] adf]lhd ku]sf] xg kg]

= +yfsf] ]km l8kf]lh6 eN6 ~rfngsf] nflu 5sect lgb]lzsfdivideljlgod xg kg]]

= +yfn] cfkmFu lgIf]k shfsf] sff]af u]sf cfgf u|fxsxnfO dfq ]km l8kf]lh6

eN6sf] ]jf pknAw ufpg kg]

$= u|fxs klxrfg k4lt (CDD) agfO nfu ug kg]

= ns k|of]ustfnfO pRr hf]lvd dWod hf]lvd Gog hf]lvd fhgLlts kdf k|efjzfnL

JolQm (Politically Exposed Person) df auLs0f uL f]xL adf]lhd cgudg ugkg]

^= ]km l8kf]lh6 eN6 ~rfng ug cufj Iffsf] nflu CCTV h8fg xgkg] fy cnfd

k4lt (Fire and Smoke Detection Alarm System) sf] Jojyf uL f] cnfd k4ltaf6

k|dv Iff clws[t sfL Iff lgsfoDd rgf k|jfx ug lsg] lsldsf] Jojyf

clgjfo kdf xgkg]

amp= ns k|of]ustfsf] d[ToePsf] cjyfdf u|fxsn] OR5fPsf] JolQmnfO pQm nssf] DklQ

xtfGt0f ugkg]

= nsdf sfggn] lgif]w u]sf atx htM laikmf]6s kbfy xft xltof cft+sjfbL

lqmofsnfkdf k|of]u xg] fdfu|Lx nfu kbfy cflb nufotsf jtx fVg glbg] cfjZos

Jojyf ugsf fy otf jtx gflvPsf] af] DalGwt u|fxssf] j3f]if0ff d]t lng

kg]5

(= +yfn] ]km l8kf]lh6 eN6dividenssf] ]jf pknAw ufpFbf u|fxs+u lnPsf] Security Deposit

jfktsf] sddf fwf0f art lgIf]kdf k|bfg ulg] Aofhb k|bfg ug kg]5

)= ATM ~rfng DaGwdf

Ohfhtkqkqk|fKt aeligvAElig aeliguAElig jusf +yfxn] b]xfosf] ztxsf] cwLgdf xL Automated Teller

Machine (ATM) fVg Sg]] 5g

= kjfwf tyf eQmfgL k|0ffnLsf] Iffsf] k0f bfloTj DalGwt +yfsf] g xg]5

= ]jf zNs DaGwL Jojyf ki6kdf k|sflzt ug kg]5

= o lgb]zgsf] aFbf g+= sf] v08 -ordf_ cgf o a+saf6 Ohfhtkqk|fKt afl0fHo a+sFu

Da4tf sfod uL Demftf u] xfos Ph]06sf] kdf otf] sfo ug afwf kg]5g

$= fli6laquootsf aeligvAElig aeliguAElig jusf +yf afx]s cGo +yfn] cfgf] jLs[t sfoIf]qdf Lldt

xg] uL cfgf u|fxsxnfO dfq ]jf k|bfg ug cfg 5sect ATM fVg Sg] 5g

= lnnfdL ubf jfldTj tyf ef]uflwsf xtfGt0f DaGwdf

af]nsjf]nsf] dfWodaf6 lwtf] lnnfdL -Auction_ ubf DalGwt af]nsjf]njfnf -Bidder_ JolQm jf

+yfsf] gfddf g pQm DklQsf] jfldTj tyf ef]uflwsf -Ownership amp Possession_ xtfGt0f

ug kg]5

= fwf0fdivide+yfks ]ox hkmt ug] DaGwdf

Ohfhtkqk|fKt +yfxsf] fwf0f ]o tyf +yfks ]odf sfjfxLdf k]sf JolQm lghsf]

Psf3 kljfn] nufgL u]sf] cjyfdf Totf fwf0fdivide+yfks ]ox hkmt uL lnnfd ug]

ToL k|fKt xg cfpg] sd shf rQmf ug] k|of]hgsf nflu pkof]u ug kg]5

= fOgaf]8 tyf n]6Kof8 DaGwdf


Ohfhtkqk|fKt +yfxsf] fOgaf]8 tyf n]6Kof8 x]bf ki6kdf sg ju tyf slt lhNnfdf

sfo If]q ePsf] ljQLo +yf xf] egL 56ofpg sl7g eO jfwf0f hgtfdf e|d kgSg]

b]lvPsf] xFbf o a+saf6 Ohfhtkqk|fKt +yfxn] cfgf] fOgaf]8 tyf n]6Kof8df +yfsf]

gfdsf] 7Ls tn clgjfokdf sf]i7df b]xfo adf]lhdsf] jfSof+z pNn]v ugdivideufpg kg]5

Ohfhtkqk|fKt +yf pNn]v ug kg] jfSof+z

Ohfhtk|fKt sUacute jusf +yfxn] g]kfn fi6laquo a+saf6 sUacute jusf] Ohfhtkqk|fKt +yf

Ohfhtk|fKt vUacute jusf +yfxn] g]kfn fi6laquo a+saf6 vUacute jusf] Ohfhtkqk|fKt +yf -===== lhNnf

sfo If]q ePsf]_

Ohfhtk|fKt uUacute jusf +yfxn] g]kfn fi6laquo a+saf6 uUacute jusf] Ohfhtkqk|fKt +yf -===== lhNnf

sfo If]q ePsf]_

gf]6M fli6laquootsf ljQLo +yfxn] sfoIf]q DaGwL ljj0f pNn]v ug clgjfo xg] 5g

$= r]s lSnolEuml tyf eQmfgL DaGwL JojyfM

= Ohfhtkqk|fKt a+s tyf ljQLo +yfn] = ) nfv jf f]eGbf a9Lsf] sd eQmfgL ubf

clgjfo kdf PsfpG6k]oL r]s dfkmt jf DalGwt JolQmsf] vftfdf dfq eQmfgL ug kg]]5

fy kmd sDkgL +yf jf sfofnosf] gfddf lvlrPsf r]sxsf] eQmfgL d]t PsfpG6k]oL

xg kg]5 t b]xfosf] cjyfdf pNn]lvt Ldf eGbf a9Lsf] sd gub eQmfgL ug afwf kg]

5gM

-s_ sg lgIf]kstf jf artstfn] sg vf sf0f b]vfO gub eQmfgLsf] nflu lbPsf]

lgj]bgsf] Joxf]f sf0f dgfla b]lvPdf Totf] lgIf]kstf jf artstfnfO pNn]lvt

LdfeGbf a9L gub eQmfgL ug

-a+s tyf ljQLo +yfn] o Jojyf adf]lhd gub eQmfgL lbPsf] dfls ljj0f

cBfjlws ug kg]5 _

ki6Ls0f M

o k|of]hgsf nflu k|fyldstfk|fKt kjfwf cfof]hgfx ht hnljBt 8s ~rf htf

If]qxdf sdrfL tyf gtldsxsf] kflgtldsdivideHofnf eQmfgL ug g]kfn sfsf ljleGg

lgsfo tyf ljleGg cfof]hgfxdf cfjZos dfnfdfgxsf] cfklt ug g]kfn sfnfO

jemfpg kg] fhj eQmfgL ug sfggL sfjfxLsf] lnlnfdf ljuf]dividewf6Ldividehdfgt sd

hDdf ug k]Gg SofDk dfkmt k]Gg ljt0f ug g]kfn sfn] ljt0f ug] fxt cgbfg jf

xfotf ljt0f ug ljk|]if0f sDkgLdividePh]G6xn] ljk|]if0f k|fKt ug] JolQmxnfO sd eQmfgL

ug art tyf C0f xsfL +yfnfO cfgf box+usf] blgs sff]afsf] eQmfgL ug

lgj]bg lnO pNn]lvt Ldf eGbf a9L gub eQmfgL lbg lsg]5 o cgf eQmfgL ePsf]

sdsf] ljj0f DalGwt a+s tyf ljQLo +yfdf aemfpg kg]5

-v_ ljQLo +yfaf6 lnPsf] shf Tosf] fFjf tyf Aofh eQmfgL ug

-u_ o a+saf6 Ohfhtkqk|fKt a+s tyf ljQLo +yfxaLr blgs sff]jf ~rfngsf nflu

gub sff]af ug

= a+s jf ljQLo +yfxn] lvRg] r]ssf] cu|efusf] dflyksectLsf] vfnL yfgdf clgjfokdf r]s

fO6 r]s k+r r]s k|f]6]S6 jf ljg fO6 nufpg kg]5

= ljlgd]o clwsf kq P]g )$ sf] bkmf ^ df ePsf] Jojyf adf]lhd sg klg r]sdf c+s

cIfdf sd kms k]df cIfdf n]lvP cgfsf] sdnfO dfGotf lbg kg]5

$= r]ssf] cu|efudf ]vfIacuteg -Crossing_ jf ]vfIacuteg DaGwL 5fk 8laquocsf] 5fk afx]s cGo sg

lsldsf] 5fk nufPsf r]ssf] eQmfgL ug DalGwt +yf afWo xg] 5g

= RofltPsf dL nfu]sf s]d]6 ePsf r]ssf] eQmfgL ug DalGwt +yf afWo xg] 5g


^= eQmfgLsf] nflu k|fKt r]s g]kfnL jf c+u|]hL dWo] sg Ps efiffdf dfq ki6 kdf n]lvPsf]

xgkg]5

amp= +yfsf] gfddf lvlrPsf r]s DalGwt +yf cfkmn] vftfdf hDdf ug k7fpFbf DalGwt

+yfsf] k|i6 alemg] 5fk r]ssf] k5fl8 clgjfo kdf nufPsf] xgkg]5 t DalGwt +Yffsf]

nflu cGo JolQm kmd sDkgL jf +yfn] Totf] r]s vftfdf hDdf ullbFbf eg] 5fk nufpg

clgjfo xg] 5g

= lSnolEuml dfkmt k|fKt g]kfn fi6laquo a+ssf r]ssf] sd hsf] gfddf r]s lvlrPsf] xf]Ugrave psf]

gfdsf] vftfdf hDdf ugkg]5

(= o a+saf6 hfL On]S6laquof]lgs lSnolEuml DaGwdf hfL lgb]zg tyf dfubzgxsf] kfngf

gePsf r]sxsf] lSnolEuml tyf eQmfgL ug DalGwt +yf afWo xg] 5g

= Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] b]xfo adf]lhdsf Jojyfxsf] cwLgdf xL u g]kfnL

gfulsnfO lgoQm uL sfd ufpg Sg]5g

-s_ u g]kfnL gfulsaf6 Jojyfkg ]jf lng] DaGwdf M Ohfhtkqk|fKt a+s tyf ljQLo

+yfxn] lgDg adf]lhd k|fljlws ]jf DemfTff -Technical Service Agreement TSA_ uL u

g]kfnL gfulsaf6 Jojyfkg ]jf lng Sg]5g

-_ ljb]zL +oQm nufgLdf ~rflnt a+s tyf ljQLo +yfxn] ljb]zL nufgLstf -

Joint Venture Partner_ Fu k|fljlws ]jf Demftf -Technical Service Agreement TSA)

uL k|ljlw xtfGt0f ubf ljb]zL nufgL tyf k|ljlw xtfGt0f P]g )$(Uacute adf]lhd

jLs[lt lngkg] sfggL Jojyf x]sf]n] f] Jojyfsf] klkfngf ug kg]5

-_ k|fljlws ]jf Demftf -TSA_ df lgDg laifox vnfpg kg]5

-s_ k|fljlws ]jf Demftf cGtut Jojyfkg ]jf lng] kb +Vof

-v_ k|fljlws ]jf k|bfg ug] laifo tyf of]hgfx

-u_ k|fljlws ]jf Demftfsf] cjlw tyf zNs

-3_ Jojyfkg ]jfdf vl6O cfpg] u g]kfnL gfulssf] kflgtlds tyf ljwf

-ordf_ Jojyfkg ]jfdf vl6O cfpg] u g]kfnL gfulssf] kflgtlds tyf ljwf

Joxf]g] |f]t -k|fljlws ]jf zNsaf6 Joxf]g] jf Ohfhtkqk|fKt +yfn] Joxf]g]

eGg] laifo_

-r_ k|fljlws ]jfdf vl6O cfpg] u g]kfnL gfulssf] ]jf cjlw

-5_ k|fljlws ]jf Demftf adf]lhd sfo gePdf f]sf] Ifltkltsf] Jojyf

-h_ cGo cfjZos laifo

-_ k|fljlws ]jf Demftf -TSA_ cGtut vl6O cfpg] u g]kfnL gfulsxsf] xsdf

ljBdfg gtd P]g tyf lgodfjnL cgf gtd jLs[lt lngkg] Jojyf x]sf]n] f]xL

adf]lhd jLs[lt lnP dfq sfd ugdivideufpg kg]5

-$_ k|fljlws ]jf Demftf adf]lhd DalGwt Ohfhtkqk|fKt a+s jf ljQLo +yfdf

Jojyfkg ]jfsf nflu vl6O cfpg] u g]kfnL gfulssf] +Vof b]xfoadf]lhd xg]5

-s_ ) b]lv ) k|ltztDd ljb]zL nufgL x]sf] cjyfdf a9Ldf hgfDd

-v_ ) k|ltzt eGbf a9L ljb]zL nufgL x]sf] cjyfdf a9Ldf amp hgfDd

-_ k|fljlws ]jf DemfTffsf] cjlw jifsf] xg]5 f]nfO gjLs0f ug lsg]5 f]

Demftf cGtut Jojyfkg ]jfdf lgoQm eO cfpg] u g]kfnL gfulssf] ]jf cjlw

jif eGbf a9L xg] 5g lghsf] kflgtlds k|fljlws ]jf zNsaf6 Joxf]g lsg]5


DalGwt Ohfhtkqk|fKt a+s jf ljQLo +yfn] g lghsf] kflgtlds Joxf]g] Demftf

ePdf ljBdfg Jojyf cgk xg] uL to ug kg]5

gf]6 M ljBdfg Jojyf eGgfn] k|fljlws ]jf Demftf adf]lhd k|dv sfosfLsf] sfo

ug] uL lgoQm u g]kfnL gfulssf] xsdf a Ohfhtkqk|fKt a+s tyf ljQLo

+yfxnfO dfg kdf nfu xg] uL o a+saf6 hfL ulPsf k|dv sfosfLsf]

tna eQf tyf ljwf DaGwL dfubzg tyf lgb]zgx k|dv sfosfL clws[t

afx]s Jojyfkg ]jfdf vl6Psf cGo sdrfLxsf] xsdf +yfsf] ~rfns ldltn]

+yfsf a sdRffLxsf] nflu to u]sf] kb cgfsf] tna eQf tyf ljwf

DaGwL JojyfnfO hgfpFg]5

-^_ ljb]zL +oQm nufgL gx]sf a+s tyf ljQLo +yfxn] u g]kfnL gfulsaf6

Jojyfkg ]jf lng kfpg] 5gg t g]kfn sfsf] nufgL x]sf a+s tyf ljQLo

+yfxdf pRr k|fljlws wf cfjZos ePdf ljb]zL a+s jf ljQLo +yfFu

k|fljlws ]jf Demftf uL Jojyfkg ]jfdf u g]kfnL gfulsnfO lgoQm ug

jLs[lt lbg Sg]5 otf] k|fljlws ]jf Demftfsf] cjlw u g]kfnL gfulssf] ]jf

cjlw tyf kflgtlds DaGwdf o a+sn] jLs[lt lbP adf]lhd xg]5

-amp_ xfn nfu x]sf] k|fljlws ]jf Demftf -TSA_ sf] cjlw dfKt ePkZrft

Ohfhtkqk|fKt +yfxn] o Jojyfsf] cwLgdf xL gofF Demftf ug kg]5

-v_ u g]kfnL gfulsnfO sdrfLsf] kdf lgoQm uL sfd ufpg] DaGwdf M

Ohfhtkqk|fKt a+s tyf ljQLo +yfn] sg ljz]if k|fljlws kbdf jb]z d bIf sdrfL

pknAw gePdf b]xfo adf]lhdsf] k|lqmofdivideJojyfxsf] kfngf uL u g]kfnL gfulsnfO

lgoQm uL sfd ufpg Sg]5g M

-_ u g]kfnL gfulsnfO vNnf ulg] k|fljlws kb tyf 5gf6 k|lqmofsf DaGwdf

+yfsf] sdrfL ]jf ljlgodfjnLdf ki6 Jojyf u]sf] xg kg]5

-_ tf]lsPsf] k|fljlws kbdf jk|yd g]kfnL gfulsnfO k|fyldstf lbO fli6laquootsf]

kqklqsfdf lj1fkg k|sfzg ug kg]5

-_ fli6laquootsf] kqklqsfdf lj1fkg k|sfzg ubf d]t sg klg g]kfnL gfuls pknAw

gePdf dfq u g]kfnL gfulsnfO lgoQm ug] k|lqmof cjnDag ug lsg]5

-$_ u g]kfnL gfulssf] kflgtlds kflgtlds lgwf0fsf] cfwf ]jfsf ztx tyf ]jf

cjlwsf DaGwdf ~rfns ldltn] lg0fo uL o a+ssf] jLs[ltsf nflu k]z ug

kg]5 u g]kfnL gfulssf] ]jf cjlw Psk6sdf bO jifdf ga9fO a9Ldf kfFr

jifDd ljlzi6 k|sfsf] bIf k|fljlws kbsf nflu a9Ldf ft jif dfq xg Sg]5

-$_ u g]kfnL gfulsnfO sfddf nufpg kj ljBdfg gtd P]g adf]lhd jLs[lt lng

kg]5

-_ Psk6s u g]kfnL gfulsnfO sfddf nufpg] a+s tyf ljQLo +yfn] g]kfnL

gfulsnfO g bIf agfO qmdzM k|ltyfkg ug] Jojyf ug kg]5

-^_ Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] tf]lsPsf] k|fljlws kb afx]s cGo kbdf u

g]kfnL gfulsnfO lgoQm uL sfd ufpg kfpg] 5gg

^= U0f pBf]u x]g] 8]s DaGwdf

Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] U0f pBf]uxsf] clen]v Jojyfkg cgudg dof

dfwfgdf 3fp kyenofpg] k|of]hgsf nflu shf ljefu cGtut Pp6f 5sect U0f pBf]u x]g] 8]s

tf]Sg kg]5


amp= n3 shf 8]s yfkgf ug] DaGwdf

Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] n3 fgf demfnf pBf]udf shf k|jfx tyf kxFr

j[l4sf nflu shf ljefu cGtut Pp6f 5sect 8]s yfkgf ug kg]5

= kgshf pknAw ufpg] DaGwdf

-s_ g]kfn fi6laquo a+s P]g ) sf] bkmf $( ) df ePsf] Jojyf cgf Ohfhtkqk|fKt aeligsAElig

aeligvAElig aeliguAElig jusf a+s tyf ljQLo +yfxnfO g]kfn fi6laquo a+s kgshf sfoljlw )ampamp df

pNn]lvt Jojyfxsf] clwgdf xL n3 3]n tyf fgf pBd kgshf ljz]if kgshf

fwf0f kgshf ljwf pknAw ufOg]5

-v_ a+s tyf ljQLo +yfn] kgshf k|fKt u]sf C0fLsf] ljj0f cfkmgf] j]afO6dfkmt qdfls

kdf fjhlgs ug kg]5

(= ljleGg kqklqsfxdf sd zNsdf a+s Jofn]G l6lkms]6 pknAw ufOg] 5 egL lj1fkg k|sflzt

xg] u]sf] otf] sfo k|rlnt sfgg adf]lhd o a+saf6 Ohfhtkqk|fKt a+s tyf ljQLo

+yfx afx]s cGo JolQm jf +yfn] ug gkfpg] Jojyf x]sf] xFbf a+s tyf ljQLo +yfxn]

cfgf u|fxsxnfO o lsldsf] lj1fkg k|sflzt uL a+s Aofn]G l6lkms]6 pknAw ufpg]

sfo gug]dividegufpg] Jojyf ug of] lgb]zg hfL ulPsf] 5 olb oL lj1fkg k|sfzg ufO

Aofn]G l6lkms]6 hfL ug] ufpg] sfodf a+s tyf ljQLo +yfx k|ToIf jf ck|ToIf kdf

+nUg x]sf] kfOPdf g]kfn fi6laquo a+s P]g ) adf]lhd sfjfxL xg]5

)= vftf f]Ssfdividekmsjf DaGwL rgfdividelgb]zg j]afO6af6 x]L ug]divideufpg] DaGwdf

Ohfhtkqk|fKt a+sdivideljQLo +yfxdf x]sf JolQmdividekmddividesDkgLdivide+3 +yfxsf] vftf

f]Ssfdividekmsjf DaGwL rgfdividelgb]zgnfO o a+ssf] j]a fO6 httpbfrnrborgnpacstatus df

flvg] Jojyf x]sf] 5 pQm Website df flvg] rgfdividelgb]zgdf a+sdivideljQLo +yfxsf] kxFrsf

nflu User ID Password a+s tyf ljQLo +yf lgodg ljefuaf6 k|bfg ug] Jojyf ePsf]n]

DalGwt +yfn] Totf] User ID Password lnO o a+ssf] j]jfO6sf] pQm 7]ufgfdf flvg]

rgfdividelgb]zgnfO cflwsfls dfgL sfojfxL ugkg]5 f] DaGwdf ofS tyf kqfrf gulg]

j]afO6df ePsf] rgf cgfsf] sfdsfjfxL gePdf DalGwt a+sdivideljQLo +yf g lhDd]jf

xg] 5g

= Ohfhtkqk|fKt aeligvAElig aeliguAElig jusf ljQLo +yf Ps cfkdf ufEg]divideufleg] tyf k|flKt k|of]hgsf

nflu DklQ Pjd bfloTjsf] dNofIacuteg d]tsf] cfwfdf to ePsf] ]o dNo cgkft (Swap Ratio)

sf sf0f kms xg cfPsf] art (Surplus) sdnfO afF8kmfF8 guL f]em kFhLut hu]8fsf]ifdf

fVg kg]5 Totf] kFhLut hu]8fsf]ifdf x]sf] sdaf6 Ohfhtkqk|fKt +yfn] gub nfef+z afF8g

kfpg] 5gg

= g]kfn leqsf a+s tyf ljQLo +yfsf zfvfdividesfofnon] cfkmFu a9L ePsf] sd l8kf]lh6 ug

km08 6laquofGkm ubf tyf cfkmnfO sdsf] cfjZos kL eQmfgL lng kbf o a+ssf kfos kg] jf

glhssf sfofno jf o a+sn] gf]6sf]if fv]sf cGo a+ssf kfos kg] jf glhssf sfofnodf dfq

Totf] l8kf]lh6 ug] f]xL sfofnoaf6 dfq eQmfgL lng] sfo ug kg]5 o uL gf]6sf]if x]sf

a+s zfvfn] d]t cGo a+s tyf ljQLo +yfsf zfvfdividesfofnonfO n xh ne tlsfaf6

l8kf]lh6 ullbg] eQmfgL lbg] ljwf pknAw ufpg kg]5

t oyf]lrt Iff Jojyf uL s]Gb|Lo sfofnosf] kj jLs[lt lnO a+s tyf ljQLo +yfsf

zfvfdividesfofnon] glhsdf x]sf cfg jf cGo a+s tyf ljQLo +yfsf zfvfdividesfofno aLr cGt

zfvfdividea+s sff]af ug pkoQm Jojyfn] afwf kyenofPsf] dflgg] 5g

= cd]lsL sfgg Foreign Account Tax Compliance Act (FATCA) 2010 cgf u cd]lsL ljQLo

+yfxn] cd]lsL sbftf pgLxsf] jfldTj ePsf lgsfoxsf] sff]afsf] ljj0f cd]lsL


cfGtls fhZj ]jfnfO hfgsfL ufpg kg] JojYff x]sf] 5 pQm sfgg cgf sff]afsf]

hfgsfL ufpg] lgsfoxdf o a+saf6 Ohfhtkqk|fKt a+s tyf ljQLo +yfx d]t kg] xFbf

lt +yfxn] sff]afsf] ljj0f cfbfg k|bfg ug g]kfn sfn] cd]lsL sfFu cGtsfL

Demftf -Inter-Governmental Agreement) ugkg] Jojyf x]sf] 5 t g]kfn sfn] o

DaGwdf cGtsfL Demftf ulgs]sf] cjyfdf jslNks Jojyf x a+s tyf ljQLo

+yfxn] cd]lsL cfGtls fhZj ]jfsf] j]efO6 wwwirsgovfatca-registration df btf eO

cd]lsL sbftfxsf] vftf DaGwL ljj0f pknAw ufpg kg] xFbf f]xL adf]lhd ugdivideufpg

kg]5 o lgb]zg adf]lhd cd]lsL cfGtls fhZj ]jfnfO vftf DaGwL ljj0f pknAw

ufpFbf DalGwt +yfn] cfgf DalGwt u|fxssf] lnlvt xdlt lnO rgf k|bfg ug] Jojyf

ldnfpg kg]5

$= a+s tyf ljQLo +yfxdf u|fxsxn] gub jf r]saf6 vftfdf sd hDdf ubf f]sf] System

Printed k|df0f efrdf clgjfo kdf pNn]v ug] Jojyf ldnfpg kg] 5

= kmf gf]6 gLlt sfofGjog DaGwdfM

1 a+s tyf ljQLo +yfn] cfkmgf] +yfdf k|fKt xg cfPsf gf]6nfO P=l6=Pd= nufotsf

d]zLgxsf] dfWodaf6 rngrNtLdf k7fpg of]Uo sfp06af6 eQmfgL uL rngrNtLdf

k7fpg of]Uo rngrNtLdf k7fpg cof]Uo uL tLg judf 56ofpg kg]5

2 P=l6=Pd= nufotsf d]zLgxsf] dfWodaf6 rngrNtLdf k7fpg of]Uo gf]6sf] Kofs]6df

xlof] Eumlsf] lnk k|of]u ugkg]5

3 sfp06af6 eQmfgL uL rngrNtLdf k7fpg of]Uo gf]6sf] Kofs]6df ]tf] Eumlsf] lnk

k|of]u ugkg]5

4 rngrNtLdf k7fpg cof]Uo gf]6sf] Kofs]6df ftf] Eumlsf] lnk k|of]u ugkg]5

5 aFbf g+= $ df plNnlvt lnkxdf a+s tyf ljQLo +yfsf] gfd

sfofnodividezfvfsf] gfd 5fk gf]6 uGtL ug] sdrfLsf] gfd sdrfL klro gDa xL

ldlt DaGwL ljj0f clgjfo kdf xg kb5

6 gf]6df l6rsf] k|of]u ugxFbg odf cfjZostfgf aKnfli6sk]k a08 k|of]u ug lsg]5 fy gf]6df gn]Vg] s]d]6 gug] lxkmfht ug]divideufpg] Jojyf ldnfpg kg]5

7 emlqPsf] dlSsPsf] hn]sf] un]sf] nnf] ePsf] lsfn] vfPsf] kfgLn] leh]sf] 5kfO

lau|]sf] gf]6df x]sf cIf c+s lrq tyf If0f ljz]iftfx galemg] jf lalu|g] uL Euml

nfu]sf]dividen]lvPsf]dividesf]lPsf]divided]l6Psf]divideRofltPsf] jf kjfhfsf] tjL clIacutet ePsf] gf]6nfO

kgM lgisfzg cof]Uo gf]6sf] kdf juLs0f ugkg]5 Totf gf]6nfO rngrNtLsf] nflu

k7fpg xFbg

rngrNtLdf k7fpg cof]Uo gf]6 cfkmgf] vftf x]sf] a+s tyf ljQLo +yfdf -gf]6sf]if

jf g]kfn fi6laquo a+sdf kxFr gxg] ljQLo +yfxn]_ cGo a+s tyf ljQLo +yfn]]

gf]6sf]if jf g]kfn fi6laquo a+sdf g hDdf ugkg]5

8 eQmfgL ubf jf 6xL ljwf pknAw ufpFbf dfly plNnlvt aFbf g+= adf]lhdsf

rngrNtLdf k7fpg of]Uo gf]6 dfq k|of]u ugkg]5 oL eQmfgL jf 6xL ugkj

gf]6nfO lglZrt k|lqmof ckgfO hLjf0f tyf efO lxt (Disinfect) ugkg]5

9 gf]6 fVg] bfh kmlgr eN6 gf]6 cf]fkf ug] fdu|L kmf xgkg]5 fy gf]6

e08f0f ug] 9s6L sff]af ug] sIfxdf oyf]lrt k|sfz Pjd Exhaust Fan cflbsf] k|of]u

uL kofKt xfjfsf] Jojyf ePsf] xgkg]5

^= Ohfhtkqk|fKt +yfn] ljBtLo sff]af P]g )^ adf]lhd a+lsEuml sff]afdf Digital Signature sf]

k|of]u ug Sg]5

amp= NCHL-IPS k|0ffnL dfkmt gub hDdf ug] DaGwdfM

a+lsordf ]jf tyf sff]jfnfO yk n tyf xh agfpg u|fxsnfO kfos kg] cGo a+s tyf ljQLo

+yfxsf hgs zfvfdf gub hDdf uL cfgf] a+s tyf ljQLo +yfsf] vftfdf ]jf k|bfos

+yfsf] vftfdf eQmfgL -Utility Payment_ ubf NCHL-IPS k|0ffnL dfkmt sd hDdf ug


Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] slDtdf b]xfosf ljifox dfj]z uL cfGtls

k|lqmofut Jojyf nfu uL sfofGjog ug kg]5

s_ gub sff]jfsf] Ldf DaGwdf ljBdfg lgb]zgdivideJojyf adf]lhd xgkg]5

v_ u|fxs klxrfg tyf Dkli6 DaGwdf xfn ljBdfg lgb]zgdivideJojyfsf] kfngf ug] uL gub

hDdf ug] JolQmsf] klxrfg xg Sg] ljj0f lng kg]5 = nfv eGbf a9Lsf] sff]jfsf]

Ldfsf] xsdf hDdf ug] JolQmsf] klxrfg xg Sg] klrokq lngkg]5 gub hDdf ugsf]

k|of]hg d]t vnfpg kg]5

u_ a+sn] x]s zfvfdf sd hDdf ug pknAw ufpg] efrdf slDtdf vftf x]sf] a+ssf] gfd

vftf g+= vftfjfnfsf] gfd sd hDdf ug] JolQmsf] gfd pNn]v xg kg]5 fy u|fxsnfO

sd hDdf u]sf] lgf k|bfg ug] Jojyf ldnfpg kg]5

3_ tf]lsPsf] a+s tyf ljQLo +yfsf] vftfdf sg sf0fjz sd hDdf xg gs]df sd

alemlng] +yfn] f]sf] hfgsfL hDdf ug] JolQmnfO f]xLlbg ufpgkg]5

ordf_ o k|0ffnLdf sd hDdf ubf u|fxsFu lng] zNs jf] u|fxsnfO lrt ufpg kg]5

= jflifs sfoof]hgf k]z ug] DaGwdf

Ohfhtkqk|fKt aeligsAEligaeligvAElig aeliguAElig jusf +yfn] k|To]s cflys jifsf nflu lgIf]k bfloTj tyf shf

fk6 lxtsf] jflifs sfoof]hgf +rfns ldltaf6 jLs[t ufO x]s cflys jifsf] fpg

dfGtleq o a+ssf] DalGwt klj]If0f ljefu dIf clgjfo kdf k]z ugkg] 5 fy pQm

sfoof]hgf sfofGjogsf] cgudgsf DaGwdf DalGwt a+ssf] +rfns ldltn] qdfls dLIff

uL qodf dfKt ePsf] $ lbg leq o a+ssf] DalGwt klj]If0f ljefudf k]z ug kg] 5

o a+saf6 Ohfhtkqk|fKt +yfsf] klj]If0fsf qmddf f] sfoof]hgfnfO DalGwt a+ssf]

cgudgsf] cfwfsf] kdf lnOg]5

(= jfl0fHo a+sxn] qm]l86 ]l6Euml ug] DaGwdf

o a+saf6 Ohfhtkqk|fKt aeligsAElig jusf jfl0fHo a+sxiquestn] cflys jif )ampdivideamp^ b]lv jflifs kdf

fli6laquoo jf cGtfli6laquoo qm]l86 ]l6Euml Ph]GLaf6 cfgf] qm]l86 ]l6Euml ugkg] 5

$)= rgf k|ljlw k|0ffnLsf] n]vfkLIf0f

ljBtLo dfWodaf6 a+lsordf If]qdf xgSg] fOa ckfw GogLs0f ub fOa IffnfO k|j4g ug

Ohfhtkq k|fKt +yfdf gofF k|0ffnLsf] k|of]u ulPsf] cjyfdf k|0ffnL k|of]udf cfPsf] Ps jif

leq tTkZrft k|To]s bO jifdf clgjfo kdf rgf k|ljlw k|0ffnLsf] n]vfkLIf0f -System

Audit_ug kg]5

$= Uniform Chart of Accounts DaGwdf

Ohfhtkqk|fKt aeligsAElig aeligvAElig aeliguAElig jusf a+s tyf ljQLo +yfxn] o a+saf6 hfL ulPsf]]

Uniform Chart of Accounts cflys jif )amp^divideampamp sf] zb]lv nfu ugkg] 5

$= g]kfnL gfulsFu ePsf] g lgIf]k lng] DaGwdf M

= o a+saf6 Ohfhtkqk|fKt aeligsAElig jusf jfl0fHo a+sxn] g]kfnL gfulsx+u x]sf] gnfO

b]xfo adf]lhdsf] Jojyf uL lgIf]ksf] kdf jLsf ug Sg]5g Mndash

s= jfl0fHo a+sxn] g lgIf]k lng] DaGwdf gLlt tyf ljt[t sfoljlw agfO +rfns

ldltaf6 kflt ufO nfu ugkg]5 oL g lgIf]k jLsfg] ePdf o a+sdf f] lg0fo

ePsf] ft sfolbgleq hfgsfL ufpg kg]5

v= g lgIf]k lnFbf lgIf]kstfaf6 pknAw xg] gsf] z4tf tyf tfnsf] hfFr ug] +oGqsf]

yfkgf uL sDtLdf (( Fitness sf] gdfq jLsf ugkg]5

u= jfl0fHo a+sxn] lgIf]ksf] kdf k|fKt gnfO 9s6L bflvnf uL z4tf tyf tfnsf] cfwfdf

cnu uL lIft tjn] 9s6L leq fVg] Jojyf ugkg]5 9s6L Iffsfnflu lll6le

Sofdf 6laquo+u d bf]xf]f] rfaL nufot cfjZos k|aGw ldnfpg kg]5

3= sg zfvfaf6 g lgIf]k jLsf ug] xf] f] tf]s] rgf k|sfzg ugkg]5


= g lgIf]ksf] kdf jLsf ubf jfl0fHo a+sxn] b]xfosf] k|s[of cjnDag ugkg]5 Mndash

s= Gogtd u|fd kldf0fsf] gnfO lgIf]ksf] kdf jLsf ugkg]5

v= lgIf]kstfn] g lgIf]k fVg cfPdf k|fKt gnfO tf]lsPsf] zfvfdf hfFr ufO zcenttf tyf tfn

olsg uL k|df0f kq lbgkg]5

u= a+sxn] g lgIf]k fVg cfPsf u|fxsnfO g lgIf]k lnbfFsf avt g cfkmn] hDdf u]sf] fFjf

g tyf Aofh gd lkmtf lng] jf gubdf lng] f] sf] olsg ufpgkg]5

3= g hDdf ubf lgIf]ksf] cjlw (Maturity) to ugkg]5 f] lgIf]ksf] cjlw slDtdf jif

tyf clwstd jifsf] xgkg]5 otf] g lgIf]knfO gjLs0f ug lsg]5

ordf= pkaFbf g++ -v_ sf] k|df0fkqsf] cfwfdf g jLsf uL cGo cfjZos ljj0fsf] cnfjf lgDg

ljj0f vnfO lgIf]ksf] k|df0fkq lbgkg]5 M

= gsf] fFjf kldf0f

= gsf] z4tf

= lgIf]ksf] Aofhb

$= lgIf]ksf] cjlw

= lgIf]k cjlw kZrft fFjf tyf Aofh gdf lng rfx]sf] jf gubdf lng rfx]sf] ljifo

r= lgIf]ksf] kdf jLsf ulg] gnfO a+sn] cfkmgf] gLlt cgf cfjZos hf]lvd Jojyfkg

uL JojfoLnfO a]Rg] jf 9s6Ldf fvL fVg] ljifodf lg0fo ugSg]5

= g lgIf]ksf]] Aofhb a+sn] lgwf0f ug Sg]5g gubdf Jofh lng] u|fxsnfO Aofh sd

qdfls kdf eQmfgL ugkg]5 eg] gdf Jofh lng rfxg] u|fxsnfO qdfls kdf

Compounding Interest u0fgf uL lgIf]k cjlw kZrft gdf eQmfgL ugkg]5

$= jfl0fHo a+sxn] k|fKt u]sf] tyf eQmfgL ug] gnfO cfkmgf] g lgIf]k vftfdf hg ldltdf g

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LONG FORM AUDIT REPORT

Of

helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip LIMITED

For the year ended hellip Ashad 20hellip

(Corresponding to hellipJuly 20hellip)

Auditor

helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip

Ms helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip

helliphelliphelliphelliphelliphelliphelliphelliphellip


1 AUDIT APPROACH

11 Brief description of the Audit plan with focus on the following areas at minimum

bull Declaration of Independence of Audit Firm and Members

bull Standards followed

bull Composition of the audit team

bull Audit schedule

12 Brief description of the Audit process and procedures

bull Audit areas Risk Assessment

bull Audit procedures adapted to mitigate identified Audit Risks

bull Quality control mechanism

13 Brief description of the Sampling Procedure and sample size

bull Sampling methodology

bull Sample size

bull Use of system based approaches

14 Remarks on the execution of audit plan

bull Execution of audit and the audit plan

bull Problems encountered during the audit if any

bull Limitations of scope of Audit if any

2 RISK MANAGEMENT SYSTEMS

Opinion on the following

21 Credit Risk Management Systems

211 Brief description and comment on the adequacy of credit appraisal systems

212 Brief description and comment on the adequacy of credit monitoring systems

213 Brief description and comment on the adequacy of the credit recovery systems

214 Adequacy of Policies and procedure for Write off of Loans

215 Adequacy of Policies guidelines and Controls over Off Balance Sheet Items

216 Comment on the concentrations in the credit and investment portfolio

217 Risk Management Committees and their effectiveness

218 Overall audit opinion on Credit risk management

22 Market Risk (Interest Rate Liquidity and Foreign Exchange) Management Systems

221 Adequacy of policies procedures and guidelines for the market risk management

222 Adequacy of the system for measuring monitoring and mitigation of Market risk


224 Overall audit opinion on Market amp liquidity risk management

23 Operational Risk Management System

231 Adequacy of policies procedures and guidelines for the Operational risk management

232 Adequacy of the system for measuring monitoring and mitigation of Operational Risk


234 Overall audit opinion on Operational risk management

3 INTERNAL CONTROL SYSTEMS

Opinion on the following areas

31 Effectiveness of the Audit committee

32 Effectiveness of the Internal Audit Function

33 Rectification of the deficiencies identified in the previous internal and external audit reports

34 Adequacy of the controls in Credit operations

35 Adequacy of the controls in Treasury operations

36 Adequacy of the controls in Branch operations

37 Adequacy of control over Nostro Bank Operations

38 Adequacy of the controls in procedures related to expenditure

39 Adequacy of the control over fixed assets

310 Adequacy of the Management Information System (MIS)

311 Adequacy of controls over e-banking and Card Operations

312 Adequacy of controls in Information Technology and related support functions


313 Effectiveness of the Inter-branch and agency Reconciliation function

314 Adequacy of controls to prevent andor minimize Fraud and forgeries

315 Instances of Fraud and Forgery in the review period

316 Existence adequacy amp effectiveness of system audit

317 Other Control Issues if any

318 Auditors overall assessment of the internal control system

4 COMPLIANCE WITH APPLICABLE RULES AND REGULATIONS

Prevailing Statute Act Directive and Regulation at minimum in the following areas

41 Nepal Rastra Bank Act 2058

State whether the conditions as stipulated in Section 86 of Nepal Rastra Bank Act 2058 prevails if

yes please specify

42 Bank and Financial Institution Act 2073

421 Whether fees and benefits of Chairman and board members are as specified in

AOAMOA

422 Appointment qualification and benefits of the chief executive

423 Profit Appropriation to General Reserve

424 Appropriation to Exchange Fluctuation Reserve

425 Distribution of Dividend

426 Whether the activities are within the scope as defined by BAFIA

427 Whether prohibited activities are being pursued

428 Control amp notification of dormant deposit accounts and unclaimed dividend

43 Foreign Exchange Rules and Regulations

431 Whether payments of goods imported and service import are made as per circulars

432 Whether deposit accounts of foreign currency are opened and operated as per circulars

433 Whether card transactions are done as per circulars

434 Whether foreign exchange transactions are properly recorded and reported in a timely

manner

435 Whether investment in foreign currency are made as per standard approved by the Board

of Directors

436 Whether payments of exports are received and reported timely as per circulars

437 Whether transactions of Indian currency are made as per circulars

44 Minimum Capital fund (Directive No 1)

441 Computation of Core Capital Supplementary Capital and Capital Fund

442 Computation of Risk Weighted Assets

443 Comment on the Capital Plan

444 Overall opinion on capital adequacy

45 Loan Classification and Loan Loss Provisioning (Directive No2)

451 Comment on the Assets Quality and Classification

452 Adequacy of Loan Loss Provisions

453 Whether the reschedulingrestructuring comply with the provisions of the directive

454 Loan Loss Provisions in case of restructuring and rescheduling of loans

455 Loan Classification and loan loss provision in respect of force loans

456 Loan Classification and loan loss provision in respect of loan against personalcorporate

guarantees

457 Whether the adjustment and Write back of loan loss provision comply with the provisions

of the directive

458 Overall opinion on Loan classification amp provisioning

46 Single Obligor Limit amp Sectoral Cedit Limit (Directive No3)

461 Banks procedures to identify a group of related borrowers

462 Comment on the Facilities in excess of Single Obligor Limits if any

463 Loan Loss Provision in case of borrowers availing facilities in excess of the SOL

464 Review and ratification mechanisms for excessive exposures in respect of sectoral credit

465 Comments on any exceptions on loan to real estate sector


47 Acounting Policy amp Format of the Financial Statement (Directive No4)

471 Comment on the Consistency of the Accounting Policies and financial reporting

framework

472 Recognition of interest income from loans and advances

473 Reconciliation of Interest Receivable and Interest Suspense

474 Recognition of other interest fees and commission and expenses

475 Publication of annual accounts and periodical highlights

476 Non-compliancedeviations in accounting policies followed as compared to prescribed

accounting policies by NRBNepal Accounting Standard

48 Risk Minimization (Directive No 5)

481 Mechanisms to minimize liquidity risk

482 Use of GAP Analysis and other mechanisms to measure and manage interest rate risk

483 Mechanisms to minimize foreign exchange risk

49 Corporate Governance (Directive No6)

491 Formulation and implementation of required plans policies and guidelines

492 Code of conduct of Directors Chief Executive and Employees

493 Cases of conflict of interest of Directors Chief Executive and Employees

494 Mechanism to identify related parties promoters directors or senior management

495 Lending to directors chief executive employees (except as per employee rules) and their

related parties if any

496 Level of Corporate governance and compliance of directives related to corporate

governance

410 Implementation of Supervisory Findings (Directive No7)

Auditors finding on the status of compliance of directions given by NRB based on its onsite

inspections and offsite supervision

411 Investments amp Subsidiary Company (Directive No8)

4111 Investments in unlisted companies

4112 Investment in companies with financial interest

4113 Investment in shares of other bankFIs

4114 Investments arising out of Underwriting Commitments

4115 Investment in shares and debentures exceeding the limits

4116 Review of the investment portfolio

4117 Adequacy of provisioning requirements

4118 Adequacy of investmet adjustment fund requirements

4119 Compliance of directives of Investment in shares and other securities of subsidiary(ies)

41110 Adequacy of consolidation of transactions with the subsidiary(ies)

41111 Harmonized implementation of policies procedures and systems of holding company in

the subsidiary(ies)

41112 Transactions not based on competitive market price or unauthorized transactions or

transactions not based on Arms Length relation

41113 Overall level of disclosure of Related Party Transactions in the periodic financial returns

412 Reporting Requirements (directive No9)

Comment upon the reliability of mechanism used for NRB reporting and the accuracy of such

returns

413 Sale or Transfer of Promoters Share (Directive No 10)

4131 Sale or transfer against the statutory requirements

4132 Sale or pledge of promoter shares during the lock-in period

4133 Where the promoter of the Bank is an entity unauthorized transfer of ownership of such

entity

4134 Where the promoter of the Bank is an entity the availability of audited financial

statement of such entity for verification

414 Consortium Financing (Directive No11)

4141 Formation and dissolution of consortium


4142 Fulfillment of the specified duties of lead bankmember bank where applicable

4143 Frequency of consortium meetings where it is lead bankFI

4144 Adherence to the spirits of consortium

415 Credit Information and Blacklisting (Directive No12)

4151 Periodic Submission of information to CIC

4152 Mechanism to obtain required information from borrowers

4153 Credit Information at the time of sanctionrenewalrestructuringrescheduling of facilities

4154 Recommending defaulted borrower to the CIC for blacklisting

4155 Lending to individualfirmcompany included in the blacklist

416 Cash ReserveStatutory Liquidity Requirement (Directive No 13)

4161 Comment on any exceptions on the maintenance of CRR as stipulated by the directive

4162 Comment on any exceptions on the maintenance of SLR as stipulated by the directive

417 New BranchOffice Operation (Directive No 14)

4171 Unauthorized branchesofficesextension countersremittance counters

4172 Unauthorized transactions

418 Interest Rates (Directive No 15)

4181 Interest rate determination procedures

4182 Mechanism to determine cost of fund yield on earning assets and interest spread

4183 Publication of interest rates

419 Mobilization of Financial Resources (Directive No 16)

4191 Concentration of deposits

4192 Resource mobilization beyond the limit

4193 Issuance of debenture and other debt instruments

420 Deprived Sector Lending (Directive No17)

4201 Comment on the exceptions observed in the deprived sector lending

4202 Whether the loans classified as deprived sector lending meet the stipulated pre-requisite

conditions

4203 Monitoring mechanism for utilization of deprived sector lending on a half yearly basis

421 Merger Acquisition and Upgradation (Directive No18)

4211 Fulfillment of the specified requirements for upgradation by the financial institution

where applicable

4212 Whether the minimum capital capital structure meet the stipulated pre-requisite

conditions for merger andor acquisition where applicable

4213 Trading status of stocks in the stock exchange

4214 Compliance of regulatory provisions on the Merger Acquisition and Upgradation

including Fit amp Proper Test mentioned in BAFIA 2073 NRB Act 2058 and Unified

Directives

4215 Overall opinion on Merger Acquisition and Upgradation

422 AMLCFT (Directive No19)

4221 AMLCFT policies procedures and practices formulated and followed

4222 Adequacy of mechanism procedures and documents for customer due diligence

4223 Adequacy of risk based customer classification and monitoring

4224 Mechanism procedures and documents for customer due diligence

4225 Protection of information and documents including electronic data of the customer till

the period stipulated in the Act and regulations

4226 Adequacy of filing and reporting of threshold transactions to Financial Information Unit

(FIU)

4227 Adequacy of filing and reporting of the suspected cases to the internal management and

concerned supervisory authorities Cases of reporting of money laundering and suspected

financing to terrorism to FIU

424 E-banking Directives (Directive issued by Payment Systems Department )

4241 E-banking policies and procedures formulated and followed

4242 Adequacy of security maintained in the e-banking trasactions


4243 Adequacy of conditions on bilateral agreement with agents and third party

425 Miscellaneous Directives (Directive No21)

4251 Whether insurance agency service offered to its clients

4252 Authenticity of computer software used

4253 Preparation of documents in the devnagari script of Nepali language as stipulated in the

directives

4254 Adequacy of security maintained in SWIFT transaction

4255 Compliance of taxation including TDS and mandatory provisions made by fiscal policy

of Government of Nepal

4256 Safe Deposit Vault Locker Service availed

4257 Compliance of regulations and laws with respect to Auction

4258 Technical Service Agreement TSA reached where applicable

4259 Adequacy of policies procedures and mechanism of transactions on derivative products

where applicable

42510 Use of Refinancing Facilities availed by the NRB made as per the agreement

426 Transparency and level of economy in the capital and operating expendituresWhether Financial

Administration Bye-laws is adhered to while incurring such expenditures

427 Compliance with internal rules regulations and guidelines

Comment on the overall state of compliance with the internal rules regulations and guidelines

428 Overall compliance of laws regulations circulars directives and guidelines

Comment on the overall state of compliance with the laws regulations circulars directives amp

guidelines

5 OTHERS

51 Whether guarantees all other contingent liabilities and off balance sheet exposures are properly

recorded and disclosed

52 Whether banks have entered into any contracts with related parties including the promoters

directors shareholders holding more than 1 and their undivided family

53 Compliance of pre-requisite conditions for Purchase of fixed assets

54 Compliance of regulatory relaxations issued to curb the impact of Covid-19 pandemic in

financial system (including reductiondiscount on interest rates)

55 Any comments or issues which the auditor feels appropriate to be communicated to the supervisor

and is not covered by the above

6 CONCLUSION

61 Type of Audit opinion expressed in the final audit Report

611 Unqualified

612 Qualified

613 Adverse

614 Disclaimer

62 Main reason for the qualified adverse or disclaimer opinion on the financial statement produced

where applicable

63 Areas of operation where it is exposed to excessive risk

64 The risk areas where bankFI has not been able to properly address these risks

64 Comment on the Major Problems faced by the BankFI

65 Overall opinion of the auditor on the operation and financial standing of the BankFI


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ug]

= sf]le8ndash( jf6 clt k|efljt pBf]u JojfonfO rf ug xhLs0f ug] k|of]hgsf] nflu C0fLsf]

cfjZostf pBf]udivide Jojfosf] DefJotfsf] ljZn]if0f uL )amp^ rt dfGtdf sfod rfn kFhL shfsf]

Ldfdf Ps k6ssf] nflu a9Ldf ) k|ltztDd yk rfn kFhL shf k|jfx ug lsg]5

-s_ otf] yk shf k|bfg ubf Debt Equity Ratio Psn u|fxs shf Ldf sfod ug )amp cf

dfGtDd clgjfo xg] 5g

-v_ otf] yk shf pTkfbgnfO lgGttf lbg] sRrf kbfy vLb ug] sdrfLdividesfdbfsf] kflgtlds


eQmfgL ug] htf sfosf] nflu dfq k|jfx ug lsg]5 otf] shfaf6 a+s tyf ljQLo +yfn] aSoftf

fFjf tyf Aofh cn ug kfpg] 5gg


-3_ otf] shfsf] eQmfgL cjlw a9Ldf Ps jifsf] xg]5

t sf]le8ndash( af6 clt k|efljt pBf]u Jojfosf] kgTyfgsf] cfjZostf lwtf]sf] kofKttf shf

hf]lvd Jojyfkg tyf C0fLsf] Business Proposal cflbsf] ljZn]if0f uL ) k|ltzteGbf a9L yk

shf k|jfx ug lsg] cjyf ePdf f] shf k|bfg ug o Jojyfn] afwf kyenofPsf] dflgg] 5g

amp= PsLs[t lgb]zg )amp^ sf] O=k|f=lgb]zg=g+= divide)amp^ sf] aFbf g++ $ sf] pk aFbf ^ yk uL qmd +Vof ldnfg

ug]

-^_ )ampamp cf dlxgfDd eQmfgL cjlw ePsf l8df08 nf]g Sof q]ml86 nufotsf cNksfnLg k|s[ltsf rfn

kFhL shfxnfO C0fLsf] ljQLo cjyf ljZn]if0f uL )ampamp kfif dfGtDd eQmfgL ug lsg] uL do

yk (Time Extension) ug lsg]5

= PsLs[t lgb]zg )amp^ sf] O=k|f=lgb]zg=g+= divide)amp^ sf] aFbf g+=(


klof]hgf shfsf] u|] -Moratorium_ cjlwdf kfs]sf] AofhnfO kFhLs0f ug kfOg] 5g t b]xfoadf]lhdsf

fli6laquoo k|fyldstf k|fKt If]qdf nufgL ulPsf shfsf] xsdf o a+ssf] kj jLs[lt lnO kFhLs0f ug afwf

ku]sf] dflgg] 5g



-u_ cfiflw pBf]u

-3_ s]ansf pBf]u





t

-c_ lgdf0ffwLg cfof]hgfdf k|jflxt shfsf] u|] cjlwdf kfs]sf] Aofh kFhLs0f ug o a+saf6 kj jLs[lt

kfOs]sf shfsf] xsdf )ampamp k dfGtDd kFhLs0f ug o a+ssf] jLs[lt cfjZos kg] 5g

-cf_ hnljBt cfof]hgf DkGg eO pTkfbg k|fDe u]tfklg k|f0f nfOg lgdf0f gePsf] sf0f k0f Ifdtfdf

~rfng xg gs]sf cfof]hgfsf] xsdf k|f0f nfOg lgdf0f eO ~rfngdf gcfpFbfDdsf] nflu Aofh

sdnfO vb laqmL cfDbfgLn] gwfg]sf] xbDd cf+lzs kdf kFhLs0f ug o a+ssf] jLs[lt lng cfjZos

kg] 5g

(= O=k|f=lgb]zg g+= sf] aFbf g+= $ $ yk uL qmd +Vof ldnfg ug]


-_ sf]le8ndash( af6 Gog k|efljt dWod k|efljt tyf clt k|efljt If]qdf k|jflxt shfsf] fFjf tyf Aofh

sdnfO sg lsldsf] yk k]gfn Aofhdivide zNsdividexhfgfdivideAofhsf] Aofh -Interest on interest) glnO

b]xfo cgf do yk -Time Extension_ ug lsg]5 M

c= Gog k|efljt

sf]le8ndash( af6 Gog k|efljt If]qdf k|jfx ePsf lqmo shfsf] )ampamp cf dfGtDd eQmfgL xgkg]


fFjfsf] lstf Aofh sdnfO )ampamp k dfGtDddf eQmfgL ug

cf= dWod k|efljt

sf]le8ndash( af6 dWod k|efljt If]qdf k|jfx ePsf lqmo shfsf] )ampamp cf dfGtDd eQmfgL xgkg]]

fFjfsf] lstf Aofh sdnfO )ampamp rt dfGtDddf eQmfgL ug

O= clt k|efljt

sf]le8ndash( jf6 clt k|efljt If]qdf k|jfx ePsf lqmo shfsf] )ampamp cf dfGtDd eQmfgL xgkg]]

fFjfsf] lstf Aofh sdnfO )amp cf dfGtDddf eQmfgL ug

t sf]le8ndash( sf] sf0f kgyflkt xg do nfUg] ko6g If]q nufotsf clt k|efljt pBf]u Jojffodf

k|jfx ePsf lqmo shfsf] )ampamp cf dfGtDd eQmfgL xgkg]] fFjfsf] lstf Aofh sdsf]

eQmfgLsf nflu jifDdsf] do k|bfg ug o Jojyfn] jfwf kyenofPsf] dflgg] 5g

= pkaFbf g+= sf] v08 -c_ -cf_ -O_ adf]lhd eQmfgL cjlw yk ulPsf shfsf] )ampamp cf dfGtDdsf]

eQmfgL xg afFsL fFjf Aofh sdnfO eQmfgL cjlw yk ePsf] dofjlwleq dfgkfltskdf slDtdf

qmdzM lstf lstf $ lstfdf cn ug] Jojyf ldnfpg kg]5 tf]lsPsf] eQmfgL

tflnsfadf]lhd eQmfgL ug] C0fLaf6 sg klg lsldsf] k]gfn AofhdividezNsdividexhfgfdivideAofhsf] Aofh -

Interest on interest) lng kfOg] 5g $= ljZjJofkL kdf kmlnPsf] sf]le8ndash( sf] dxfdfLaf6

cytGqsf ljleGg If]qdf k]sf] k|efj Toaf6 ljQLo If]qdf kgSg] c tyf pBf]u Jojfosf]

kgTyfgdf nfUgSg] do cflbsf] cWoogsf cfwfdf k|efljt If]qxnfO lgDgadf]lhd juLs0f ulPsf]

5 M


1= ko6g

-s_ 6laquo]lsEuml 6laquofen Ph]GL kjtff]x0f yenofl6Euml SoflDkEuml 6 ck]6 lxlnEuml ]G6 Soflgf] dfh kf

cflb

-v_ xf]6n ko6s cfjf df]6]n u|fdL0f ko6g xf]d 6] lf]6 tyf ]i6fF kofj0fLo ko6g jGohGt

cfIf

-u_ fxls ko6g M lsOEuml UnfOl8Euml jf6 yenofkml6Euml x6 Po JofnlgEuml Sofgf]Oordf Koff]lnEuml 3f]8r9L

xfQLr9L aGhL hlDkEuml lxdfn cff]x0f cjnf]sg nufot






6= dnet kdf 8] un] hfg] jt -Perishable goods_ htM tsfL kmnkmn kik df5f df

bfgf bw tyf bwhGo pTkfbg c08f cflb pTkfbg tyf laqmL ljt0fUgrave







1= vKg] fdfg ht Knfl6s kmnfddivide6Ln 6fo 5fnf wftsf pTkfbg 3foL pks0f cflb pTkfbg

tyf laqmL ljt0f Fu DalGwt pBf]u Jojfo Ugrave

2= gLlh tyf cfjfLo ljBfno pRr lzIffno tyf dfWolds ljBfno sn]h tyf ljZj ljBfno k|fljlws

lzIffno lk|ndashsn rfON8 s]o Ugrave
















3= vfBfGg pTkfbg k|zf]wg e08f0f tyf laqmL ljt0f k]o kbfy k|zf]wg tyf laqmL ljt0f ug] pBf]u

Jojfo Ugrave










-O_ pkaFbf -c_ -cf_ -O_ df pNn]v gePsf If]qsf pBf]u Jojfosf] xsdf Ohfhtkqk|fKt +yfn] ljQLo

cjyf tyf gub k|jfxsf] ljt[t ljZn]if0f uL pBf]u JojfonfO sf]le8ndash( sf] sf0f k]sf] c kgM

~rfngdf cfO kjjt cjyfdf kmsg nfUg] do tyf f]sf] nflu rfNg kg] sbd d]tsf] cWoog uL

ki6 cfwf lxt tLg dWo] sg Ps judf juLs0f ug Sg]5g

)= PsLs[t lgb]zg )amp^ sf] O=k|f= lgb]zg g+=^divide)amp^ sf] aFbf g++ ^ df pkaFbf -h_ yk ug]

-h_ a+s tyf ljQLo +yfsf] )ampamp cf dfGtdf +yfut fdflhs pQbfloTj sf]ifdf afFsL x]sf] Dk0f

sd )ampamp fpg dfGtleq g]kfn sfn] yfkgf u]sf] sf]f]gf +qmd0f f]syfd lgoGq0f pkrf

sf]ifdf hDdf ug kg]5


kq +Vof M a=lj=lg=lj=dividegLltdivideklkqdividesvudivide$divide)amp^divideampamp ldltM )ampampdivide)divide^


dxfzo

o a+sjf6 aeligsAElig aeligvAElig aeliguAElig jusf Ohfhtkqk|fKt +yfxnfO hfL ulPsf] PsLs[t lgb]zg )amp^ sf] ljleGg

lgb]zgxdf b]xfoadf]lhd +zf]wg ulPsf] xFbf f]xL adf]lhd ug ufpg xg g]kfn fi6laquo a+s P]g ) sf] bkmf amp( n]

lbPsf] clwsf k|of]u uL of] lgb]zg hfL ulPsf] 5

= PsLs[t lgb]zg )amp^ sf] O=k|f=lgb]zg g+= divide)amp^ sf] aFbf g+= sf] pk aFbf -s_ sf] v08 -_ df

k|ltj+wfTds jfSof+z yk ug]

t ns8fpgsf] cjlwe glas0f ugkg]df ns8fpgsf] sf0fn] glas0f gePsf shfx jf

lgofdlso lgb]zgsf cfwfdf eQmfgL calw yk ulPsf shfx Id lgufgL judf juLs0f ug

clgjfo xg] 5g

= PsLs[t lgb]zg )amp^ sf] O=k|f= lgb]zg g+=divide)amp^ sf] aFbf g++ ^ df pkaFbf g++= ^ sf] v08 -u_ nfO +Zff]wg

ug]

-u_ ljb]zL a+s ljQLo +yf jf cGo +yfFu ljb]zL db|fdf jif jf f] eGbf a9L cjlwsf] C0f jf lgIf]k

lnPsf] ePdf Totf] sdnfO o v08sf] k|of]hgsf] nflu |f]t klrfngdf u0fgf ug lsg]5

= PsLs[t lgb]zg )amp^ sf] O=k|f= lgb]zg g+=divide)amp^ sf] aFbf g++ ^ df pkaFbf g++= ^ sf] v08 -u_ nfO yk uL

qmd+Vof ldnfg ug]

-u_ Ps aif eGbf a9L eQmfgL cjlw afFsL x]sf bO jf bO jif eGbf a9L cjlwsf d4tL lgIf]k sd afasf]

zt k|ltzt shf k|afx ug lsg] 5

$= PsLs[t lgb]zg )amp sf] O=k|f= lgb]zg g+= divide)amp sf] aFbf g++= sf] klxnf] jfSodf +zf]wg

Ohfhtkqk|fKt a+s tyf ljQLo +yfn] cfkmgf sdrfLxsf]] bIftf clej[l4sf nflu k|To]s jif ut


kg]5

t of] Jojyf cflys jif )amp^divideampamp sf] nflu clgjfo xg] 5g

= PsLs[t lgb]zg )amp sf] O=k|f=lgb]zg g+= divide)amp sf] aFbf g+= sf] pkaFbf = df +zf]wg

= Ohfhtkqk|fKt +yfn] s]Gb|df b]xfo cgfsf] shf DaGwL ljj0f -s==kmf=g+= _ b]xfosf]

dofjlwleq k7fpg kg]5



^= PsLs[t lgb]zg )amp^ sf] O=k|f= lgb]zg g+=divide)amp^ sf] aFbf g++ sf] pk aFbf df v08 -v_ df +f]wg

-v_ af]nsjf]n -Bidding_ sf] cfwfdf +sng xg] d4tL lgIf]ksf] xsdf k|sflzt Jofhbdf ga9g]

uL lgIf]k +sng ug kg]5 oL k|sflzt Jofhb tLg dlxgf Dd kljtg ug kfOg] 5g

amp= PsLs[t lgb]zg )amp^ sf] O=k|f= lgb]zg g+=divide)amp^ sf] aFbf g++= sf] pkaFbf df +zf]wg

-_ shfsf] k|sf tyf eQmfgL cjlwsf cfwfdf 5sectf5sect lk|ldod b to uL qdfls kdf shf tyf

fk6sf] Aofhb lgwf0f tyf k|sfzg ug kg]5 oL Jofhb lgwf0f tyf k|sfzg ubf

lglZrt k|sfsf] cfjlws shfsf nflu tf]lsPsf] cjlwe Jofhb kljtg gxg] uL ly

Jofhb lgwf0f uL f] d]t k|sfzg ug kg]5 Aofhb k|sfzg ubf shf zLifs cgf

cfwf bdf yk ulg] lk|ldod b ki6 kdf pNn]v ug kg]5 k|sflzt lk|ldod b kljtg

ubf cwjflifs kdf kljtg ug lsg]5 t lk|ldod b 36fpg kg] ePdf cwjflifs eGbf

sd dofjlwdf klg k|sflzt lk|ldod b kljtg ug lsg]5


= PsLs[t lgb]zg )amp^ sf] O=k|f= lgb]zg g+=divide)amp^ sf] aFbf g++ ) sf] pk aFbf -$_sf] v08 -s_ -v_ df

+zf]wg

-s_klof]hgf shfsf] kdf fgf tyf demfnf pBdxdf a+s tyf ljQLo +yfaf6 k|jflxt iquest

nfvDdsf] cn shfsf] lwtf] If0fdf jflifs =) k|ltzt Aofhbdf kgshf ljwf pknAw

ufOg] 5

-v_otf] kgshf ljwf pkof]u ubfsf] cjlwdf a+s tyf ljQLo +yfxn] DalGwt C0fLaf6 =)

k|ltzt eGbf a9L Aofh lng kfpg] 5gg

(= PsLs[t lgb]zg )amp sf] O=k|f= lgb]zg g+=divide)amp sf] aFbf g++ sf] pk aFbf -_df +zf]wg

-_ o a+saf6 Ohfhtkqk|fKt aeligsAElig aeligvAElig aeliguAElig jusf +yfn] sn lgIf]k bfloTjsf] -tLg_ k|ltzt

clgjfo dfHbft jfkt o a+sdf fVg kg]5 o Jojyf adf]lhd sfod ug kg] clgjfo gub

dfHbftsf] Gogtd amp) k|ltzt sd blgs kdf o a+sdf fVg kg] 5

)= PsLs[t lgb]zg )amp^ sf] O=k|f= lgb]zg g+=divide)amp^ sf] aFbf g++ ( df +zf]wg

(= a+sb DaGwdfM

o a+saf6 Ohfhtkqk|fKt +yfxnfO k|rlnt P]gdf ePsf] Jojyf cgf pknAw ufOg] shfsf]

Aofhb -a+sb_ k|ltzt sfod ulPsf] 5

sfosfL lgb]zs

kq +Vof M a=lj=lg=lj=dividegLltdividergfdividedivide)amp^divideampamp ldltM )ampampdivide)divide^

rgf

Ohfhtkqk|fKt Dk0f a+s tyf ljQLo +yfx

o a+saf6 Ohfhtkqk|fKt aeligsAElig aeligvAElig aeliguAElig aelig3AElig jusf a+s tyf ljQLo +yfxn] b]xfo adf]lhd ug

ufpg xg g]kfn fi6laquo a+s P]g ) sf] bkmf amp( n] lbPsf] clwsf k|of]u uL of] lgb]zg hfL ulPsf] 5

1= sf]le8ndash( af6 C0fLxdf k]sf] c GogLs0f ug a+s tyf ljQLo +yfn] C0fLxsf] )amp^ rt

dfGtdf sfod Jofhbdf bO k|ltzt ljGbn] sd uL cflys jif )amp^divideampamp sf] rfyf] qodfsf] Jofh

sd u0fgf ugkg] 5

s_ t vfBfGg k|zf]wg tyf laqmL ljt0f +u DalGwt Jojfo UofF pTkfbg tyf laqmL

ljt0f+u DalGwt Jojfo f]k P08 s]ldsN cfifwL ljqmL ljt0f+u DalGwt Jojfo

OG6g]6 ]jf k|bfos b+rf ]jf k|bfos 6]lnlehg ]jf k|bfos tL tyf dbLfhGo

pBf]u ~rfngdf x]sf] hnljBt cfof]hgfsf] xsdf of] Jojyf nfu xg] 5g

-v_ oL Jofhb u0fgf ubf cfwfb eGbf sd ug afWosfL xg]] 5g

-u_ Ohfhtkqk|fKt vb|f shf sff]af ug] aelig3AElig jusf n3ljQ ljQLo +yfn] C0fLxsf] )amp^ rt

dfGtdf sfod Jofhbdf tLg k|ltzt ljGbn] tyf yf]s shf sff]af ug] n3ljQ ljQLo

+yfn] bO k|ltzt ljGbn] sd uL cflys jif )amp^divideampamp sf] rfyf] qodfsf] Jofh sd

u0fgf ugkg] 5

-3_ )ampamp cf dfGt kZrft ljBdfg Jojyf cgf cfwf bsf cfwfdf sfod xg] Aofhb

lgwf0f ug lsg]5

2= o a+saf6 Ohfhtkqk|fKt aeligsAElig aeligvAElig aeliguAElig jusf a+s tyf ljQLo +yfxn] sf]le8ndash( af6 pTkGg

kllyltaf6 k|efljt xf]6]n ]i6]G6 lf]6 6laquofen 6laquo]lsordf nufotsf ko6g If]q tyf xjfO pbullog

Jojflos k|of]hgsf jfL fwg fgf tyf demfnf pBf]u lgoft pBf]u dgf]~hg pBf]u cktfn

kf]N6laquoL Jojfo cflbdf s[o judf juLs[t C0fLsf] klof]hgf jf Jojfodf k]sf] k|efj tyf ljQLo


cjyfsf] cfwfdf C0f k|bfg ug] +yf cfZjt ePdf cfjZostf klxrfg uL jLs[t Ldfsf] )

k|ltzt Dd yk rfn kFhL shf k|bfg ug lsg] 5

-s_ pkoQm adf]lhdsf] ldf k|bfg ubf shf jkFhL cgkftsf] Jojyf clgjfo xg]5g

-v_ oL k|bfg ulPsf] Ldf glas0f ug kfOg] 5g eQmfgL cawL al9df Ps aifsf] xg Sg]5

o a+saf6 ldlt )amp^^ df hfL k=+= a=lj=lg=ljdividegLltdividergfdividedivide)amp^divideampamp sf] rgfsf] aFbf g+= (

vf]h ulPsf] 5

3= o a+saf6 Ohfhtkqk|fKt aeligsAElig aeligvAElig aeliguAElig tyf aelig3AElig jusf a+s tyf ljQLo +yfxn] )ampamp azfv

tyf h]7 dlxgfdf cn ugkg] dfLsdivideqodfLs lstfxsf] eQmfgL )ampamp cf dfGt Dddf xg]

Jojyf ldnfpg kg]5 otf lstfsf] xsdf sg lsldsf] yk zNs jf xhfgf (Penal Charges

Penal Interests etc) lng kfOg] 5g lstf cn gePsf] sf0fn] shfnfO tNnf] judf juLs0f

ug clgjfo xg] 5g

4= o a+saf6 Ohfhtkqk|fKt aeligsAElig aeligvAElig aeliguAElig jusf a+s tyf ljQLo +yfxn] ns8fpg cjlwdf

eQmfgL ugkg] Dk0f rfnkFhL k|s[ltsf cNksfnLg shfxsf] f+jf tyf Jofhsf] eQmfgL cjlw ^) lbg

Dd yk ug lsg]5

sfosfL lgb]zs

kq +Vof M a=lj=lg=lj=dividegLltdividergfdividedivide)amp^divideampamp ldltM )amp^dividedivide^


dxfzo

ljZjJofkL kdf kmlnPsf] Covid-19 sf] dxfdfLsf] sf0fn] pTkGg cxh kllyltjf6 dnssf] ko6g

pBf]u Jofkf Jojfo tyf ljQLo If]q d]t k|efljt xg] b]lvPsf] Gbedf o a+saf6 Ohfhtkqk|fKt aeligsAElig

aeligvAEligaeliguAElig aelig3AElig jusf a+s tyf ljQLo +yfxn] b]xfo adf]lhd ug ufpg xg g]kfn fi6laquo a+s P]g ) sf] bkmf

amp( n] lbPsf] clwsf k|of]u uL of] lgb]zg hfL ulPsf] 5

= o a+saf6 Ohfhtkqk|fKt aeligsAElig aeligvAElig aeliguAElig jusf +yfn] sfod ug kg] clgjfo gub dfHbft sn lgIf]k

bfloTjsf] -tLg_ k|ltzt sfod ulPsf] 5

= o a+saf6 Ohfhtkqk|fKt +yfxnfO k|rlnt P]gdf ePsf] Jojyf cgf pknAw ufOg] shfsf] Aofhb -

a+sb_ k|ltzt sfod ulPsf] 5

= Aofhb sl8f]sf] dflyNnf] Ldfsf] kdf yfoL tntf ljwf b k|ltzt gLltut bsf] kdf lkf] bnfO =

k|ltzt tNnf] Ldfsf] lgIf]k +sng bnfO k|ltzt sfod ulPsf] 5

$= a+sn] yfkgf u]sf] kgshf sf]ifsf] Ldf ^) ca sfod ulg] 5

= )amp^ rq dlxgfdf cn ug kg] dflsdivideqodfls lstfxsf] -s]|l86 sf8 d]t_ eQmfgL )ampamp cf dfGt

Dddf xg] Jojyf ldnfpg kg]5 f] lstfsf] xsdf sg lsldsf] yk zNs jf xhfgf (Penal Charges

Penal Interest etc) lng kfOg] 5g lstf cn gePsf] sf0fn] shfnfO tNnf] judf juLs0f ug kg] 5g

^= C0fLn] aFbf g+= adf]lhdsf] lstf )amp^ rq dfGt leqdf eQmfgL ug cfPdf rq dlxgfdf eQmfgL ug kg]

dflsdivideqodfls Jofh sddf ) k|ltzt 56 lbO cn pk ug kg]5 oL Jofh 56 lbFbf cfwfb eGbf

sd ug kfOg] 5g

amp= )amp^ rq dlxgfdf gjLs0f ugkg] shfx gjLs0f gePsf] cfwfdf rq dfGtdf Id lgufgL judf juLs0f

ug clgjfo xg] 5g

= )amp^ rq dlxgfdf eQmfgL cjwL tf]lsPsf Dk0f rfnkFhL k|s[ltsf cNksfnLg shfxsf] eQmfgL cjlw ^)

lbg Dd yk ug lsg]5


(= )amp^ k dfGtDd Aofh tyf fFjf lgoldt eQmfgL ulx]sf ko6g tyf oftfoft If]qsf C0fLxn] cNksfnLg

shfsf] dfu u]df fFjf tyf Aofh aSoftf x]tf klg cfjZostfcgf lglZrt LdfDd +lIfKt k|lqmof ckgfO

lbg leq shf k|jfx ugkg]5 otf] Ldf jLs[t ubf )= k|ltzt eGbf a9L zNs lng kfOg]5g

)= Covid-19 sf] f]syfd lgoGq0f tyf pkrfdf k|of]u xg] jfYo ]jf ljefun] rLs[t Pj+ lkmfl u]sf]

jfyf]krf DaGwL at tyf pks0fx cfifwL vfBfGg nufot cTofjZosLo dfnat k7fL tyf laqmL

lat0f xh agfpg] k|of]hgsf nflu shfsf] dfu ePdf ++lIfKt k|lqmof kf uL lbg leq shf k|bfg ug

kg]5

= ljBtLo sff]afnfO yk k|efjsfL agfpg a9L eGbf a9L ]jfu|fxLsf] kxFr a9fpgsf nflu service enable

ug] password reset pin reset authentication verification card renewal htf cgnfOg

sff]af ug cfjZos kg] sfoxsf] nflu hf]lvd Jojyfkg uL u|fxssf] 6]lnkmf]g tyf Od]n dfkmt k|fKt ePsf

cgf]wnfO clanDa jLsf uL laBtLo dfWodaf6 xg] sff]afnfO k|f]Tfxg ugkg]5 fy )ampamp cf

dfGt Dd otf] ]jf k|bfg ubf sg klg zNs lng kfpg] 5g

=o a+saf6 jLs[lt k|fKt uL )amp^ k jf rq dfGtDdsf nflu Aofh kFhLs0f ulPsf C0fLxsf] xsdf

)ampamp cf dfGt Ddsf nflu Aofh kFhLs0f ug lsg]5

= a+s hdfgt hfL ug] +yfn] beneficiary nfO eQmfgL lbgkg] sd g]kfn sfaf6 +s|fds f]u P]g ))

cGtut hfL cfb]z dfKt ePsf] ldltn] amp sfolbg leq eQmfgL lbg lsg]5 fy o cjlwdf u|fxsn] a+s

hdfgt gljs0f ug cgf]w u]df sg zNs glnO otf] cjlwesf nfuL gljs0f ugkg]5

$=a+s tyf ljQLo +yfxn] +w k|b]zdf yfkgf ePsf sf]f]gf +s|d0f f]syfd lgoGq0f pkrf sf]ifdf

of]ubfg u]sf] sd fdflhs pQbfloTj sf]if -CSR_df u0fgf ug lsg]5

= Covid 19 sf] pkrfnfO d]t xof]u kUg]uL ]jf ljtf tf]GgtL ug rfxg] lghL jfYo k|bfos

+yfxnfO k|jfx ulg] shfnfO k|fyldstf k|fKt If]q cGtut u0fgf ug lsg] 5

^=ljQLo k|0ffnLdf du| kdf k]sf] k|efjnfO dWogh uL )amp^ rq dlxgfdf cgkfngf ugkg]

lgofdsLodividezklj]IfsLo cgkftx cgkfngf gePsf] v08df sg xhfgf nufOg] 5g

amp=o a+saf6 k|bfg ulg] kgshf ljwf Covid-19 af6 k|efljt fgf tyf demfnf pBdLnfO k|fyldstf lbOg]

5 otf] kgshf ljwf rfn kFlh shfsf] nfuL d]t k|bfg ulg]5

=Capital Adequacy Framework 2015 df Jojyf eP adf]lhdsf] Countercyclical Buffer nfO

yug ulPsf] 5

(= jb]lzs f]hufdf hfg] cgdlt lnO hfg gkfPsf JolQmn] +s|d0fsf] hf]lvd dfKt ePkl5 xlnotk0f shf

lnO pBf]u Jojfo +rfng ug rfx]df lgj]bg lbPsf] amp lbg leq xlnotk0f shf pknAw xg] Jojyf

ldnfOg] 5

sfosfL lgb]zs


g]kfn fi6laquo a+s


cfunfuL Pjd jf9L tyf 8jfgaf6 kLl8t 3kljfnfO cfjfLo 3 kglgdf0f Jojfo kgM +rfngsf nflu

k|bfg ulg] kgshf sfoljlw )amp$

cfunfuL Pjd jf9L tyf 8jfgaf6 kLl8t 3kljfnfO 3 kglgdf0f Jojfo kgM +rfngsf nflu k|jfx

ulg] cfjfLo shfdf o a+sn] pknJw ufpg] kgshf k|of]hgsf nflu of]] sfoljlw agfO nfu ulPsf] 5

g]kfn fi6laquo a+s P]g ) sf] bkmf $( ) df ePsf] Jojyf cgf Ohfhtkqk|fKt aeligsAElig aeligvAElig aeliguAElig jusf

a+s tyf ljQLo +yfxn] pkoQm k|of]hgsf nflu b]xfosf zt tyf Jojyfxsf] kfngf xg] uL k|jfx u]sf]

shfdf o a+saf6 kgshf ljwf pknJw ufOg] 5 M

zt tyf Jojyfx M

-_ kgshf ljwf ef]hk lhNnfsf] ef]hk ahf t]x|yd lhNnfsf] +qmflGt ahfsf cfunfuLaf6 k0f kdf

Iflt ePsf $ -rflt_ 3wgLxnfO cfjf lgdf0fsf nflu g]kfn sf cy dGqfnon] sfL

sff]af ug] yfgLo jfl0fHo a+s dfkmt lhNnf bjL k|sf]k p4f ldltaf6 k|dfl0ft ePsf] Ifltsf]

ljj0fsf] cfwfdf zxL If]qdf clwstd = -klRr_ nfv cGo If]qdf clwstd = -kGw|_

nfvDdsf] C0f ljwfsf] cfjfLo 3 kglgdf0f k|of]hgsf nflu dfq xg]5 TouL KtL lhNnfdf

ePsf] jf9L tyf 8jfgaf6 3 Jojfo Iflt ePsf kLl8t kljfxnfO 3 lgdf0f ug Jojfo kgM

+rfng ug clwstd = )))))ndash -kGw| nfv_ Ddsf] kgshf ljwf pknAw xg]5 pQm Ldf

eGbf a9L k|jfx ePsf] shfsf] sddf kgshf ljwf k|bfg ulg] 5g

-_ cfunfuL 8jfgaf6 k|efljt ePsf] Joxf]f g]kfn sfsf] DalGwt lgsfoaf6 k|dfl0ft xgkg] tyf f]

Joxf]f DalGwt a+s tyf ljQLo +yfn] d]t olsg ugkg]5

-_ a+s tyf ljQLo +yfn] cfjfLo 3 kglgdf0f Jojfo kgM +rfng k|of]hgsf] nflu k|bfg ug] C0fdf

clwstd k|ltzt Dd dfq Aofhb lng kg]5 f] k|of]hgsf] nflu g]kfn fi6laquo a+sn] zGo Jofhbdf

kgshf ljwf pknJw ufpg] 5

-$_ a+s jf ljQLo +yfn] pkoQm adf]lhdsf] shfdf Aofhb kljtg ug kfpg] 5gg otf] shfdf Aofh

tyf t]gtf] kIfnfO eQmfgL ug kg] -aLdf lwtf] dNof+sg shf rgf shf If0f zNs_ nfut afasf]

zNs afx]s cGo sg klg k|sfsf] zNs lng kfOg] 5g

-_ zsf] Ps jif u|] cjlw xg] uL otf] shfsf] Gogtd cjlw jif clwstd ) jifDdsf] xg]5

sg C0fLn] clu|d eQmfgL ug rfx]df sg klg k|sfsf] clu|d eQmfgL zNs nfUg] 5g otf] kgshf

ljwf Psk6ssf] nflu a9Ldf jifsf] nflu dfq k|bfg ulg] 5 ljBdfg sfggL Jojyfsf] cwLgdf xL

yk Ps jifsf nflu gjLs0f ug lsg]5

-^_ a+s jf ljQLo +yfn] cfjfLo 3 kglgdf0f shf k|jfx ubf lgdf0f k|ultsf cfwfdf slDtdf rf

r0fdf eQmfgL xg] uL k|jfx ugkg]5 t Jojfo kgM +rfngsf] nflu shf k|jfx ubf Jojflos sfo

k|ultsf cfwfdf slDtdf bO r0fdf eQmfgL xg] uL k|jfx ugkg]5

-amp_ cfjfLo 3 kglgdf0f ubf fli6laquoo ejg +lxtf tyf esDk k|ltf]wfTds dfkb08sf] kfngf u]sf] xg

kg]5

-_ a+s jf ljQLo +yfn] g]kfn sfsf] DjlGwt lgsfo jf yfgLo lgsfo -gukflnsfdivide

pkdxfgukflnsfdividedxfgukflnsfdividej8f sfofnodivideufFpkflnsf_ sf] cfunfuL jf jf9L tyf 8jfg kLl8t eO

cfjfLo 3divideJojfo Ifltu|t ePsf] C0fLsf] kljfdf cGo sg cfjfLo 3 gePsf] k|df0f jf f]

DaGwL C0fLsf] jM3f]if0ff clgjfo kdf lngkg]5

-(_ o a+saf6 k|jfx ulg] sn kgshfsf] Ldf k|To]s a+s jf ljQLo +Yffsf nflu f] +yfsf] k|fylds

kFhLsf] k|ltztDd dfq xg]5

-)_ otf] shf fdfGotM jLdf u]sf] xgkg]5 shfsf] aLdf u]sf] cjyfdf shf juLs0fsf cfwfdf x]s

judf sfod ugkg] shf gf]SfgL JojYffsf] k|ltztsf bn] dfq shf gf]SfgL Jojyf sfod ug

lsg]5


-_ otf] kgshf ljwf k|fKt ulx]sf a+s tyf ljQLo +yfxn] kgshfsf] dfls ljj0f -cgrL_

dlxgf dfKt ePsf] ldltn] lbgleq o a+ssf] DalGwt klj]If0f ljefudf k]z ug kg]5

-_ kFhL sf]if u0fgf k|of]hgsf nflu oL k|jfx ulPsf] shfsf] hf]lvd ef cfjfLo 3 shf x ^)

k|ltzt xg]5

-_ otf] kgshf a+s tyf ljQLo +yfn] k|jfx u]sf] shfsf] lwtf]df k|bfg ulg]5

-$_ otf] shf k|jfx ubf a+s jf ljQLo +yfn] DalGwt +yfsf] ljBdfg 3shf Jojflos shf DaGwL

gLltut Jojyfsf] cwLgdf xL u|fxssf] shf ltg Sg] Ifdtf nufot If0fsf ki6 cfwf lnO shf

jLs[t tyf k|jfx ugkg]5

-_ cfunfuL Pjd jf9L tyf 8jfg kLl8t kljfn] cfjfLo 3 kglgdf0f Jojfo kgM +rfngsf nflu

xlnot bdf shf lng rfx]df a+s jf ljQLo +yfn] n xh k|lqmof ckgfO o sfoljlw adf]lhd

xg] uL shf k|jfx ugkg]5

dfly plNnlvt zt tyf Jojyfsf cwLgdf xL k|jfx ePsf] shfdf g]kfn fi6laquo a+s a+s tyf ljQLo +yf lgodg

ljefu s]Gb|Lo sfofno afnjf6fdf Dks uL a+s tyf ljQLo +yfxn] kgshf ljwf lng Sg]5g


cgrL

ldlt M )amp== divide== divide==

gtLdfg sfosfL lgb]zsHo

g]kfn fi6laquo a+s

=====================klj]If0f ljefu

sf7df08f+

ljifoM kgshfsf] dfls ljj0f

dxf]bo

To a+ssf] k=+= =============== ================== ldlt =============== =================df hfL cfunfuL Pjd jf9L

tyf 8jfgaf6 kLl8t 3kljfnfO cfjfLo 3 kglgdf0f Jojfo kgM +rfngsf nflu k|bfg ulg] kgshf

sfoljlw )amp$ cgf o +yfn] pkef]u u]sf] kgshf tyf f] kgshf ljwf adf]lhd k|jfx ePsf]

shfsf] dfls ljj0f b]xfo adf]lhd x]sf] 5

shfsf] ljj0f -ldlt M )amp divide====_

qm=+= C0fLsf]

gfd

shf k|jfx

ldlt

clGtd

eQmfgL

ldlt

shfsf]

aSoftf

kgshf ljj0f slkmot

lnPsf] ldlt sd

dlxgf dfKt ePsf] lbgleq k]z ug] ==================== a+sdivideljQLo +yfsf] tkmaf6

btvt M

gfd M

kb M

5fk M

ljefudividesfofno

kq +Vof M a=lj=lg=lj=dividegLltdivideklkqdividesvudivide^divide)ampdivideamp ldltM )ampdivide)divide

Ohfhtkqk|fKt a+s tyf ljQLo +yfx

dxfzo

xfn cfPsf] esDksf sf0f cfjfLo 3 Ifltu|t ePsf esDk k|efljt 3kljfnfO cfjfLo 3 kglgdf0fsf

nflu a+s tyf ljQLo +yfxaf6 k|jfx ulg] shfdf o a+sn] pknJw ufpg] kgshf k|of]hgsf nflu +nUg

adf]lhdsf] sfoljlw hfL ulPsf] xFbf f]xL adf]lhd ug divideufpg xg g]kfn fi6laquo a+s P]g ) sf] bkmf amp( n]


sfosfL lgb]zs


g]kfn fi6laquo a+s


esDk k|efljt 3kljfnfO cfjfLo 3 kglgdf0fsf nflu k|bfg ulg] kgshf sfoljlw )amp

xfn cfPsf] esDksf sf0f cfjfLo 3 Ifltu|t ePsf esDk k|efljt 3kljfnfO 3 kglgdf0fsf nflu

k|jfx ulg] cfjfLo shfdf o a+sn] pknJw ufpg] kgshf k|of]hgsf nflu of]] sfoljlw agfO nfu ulPsf]

5




zt tyf Jojyfx M

-_ kgshfsf] clwstd Ldf sf7df08f pkTosfdf k|lt 3kljf nfv pkTosf afx]ssf k|efljt

lhNnfdf nfv Ddsf] C0f ljwfsf] cfjfLo 3 kglgdf0f k|of]hgsf nflu dfq xg]5 pQm Ldf


-_ of] ljwf C0fL tyf lghsf] kljfdf ag of]Uo cfjfLo 3 gePsf] cjyfdf dfq pknJw

ufOg] 5 esDkn] Ifltu|t cfjfLo 3 ufpF ljsf ldlt -uf=lj==_ df eP uf=lj== leq

gukflnsfdf eP DalGwt j8f leq kglgdf0f ugsf nflu kgshf ljwf pknAw ufOg]5 t

Ifltu|t yfg agof]Uo gx]sf] k|df0f g]kfn sfsf] cflwsfls lgsfoaf6 k|fKt u]sf] cjYffdf

f]xL lhNnfsf] csf] yfgdf lgdf0f ulg] cfjfLo 3sf nflu d]t o sfoljlw adf]lhd

kgshf k|bfg ug lsg]5

-_ a+s tyf ljQLo +yfn] cfjfLo 3 kglgdf0f ug k|bfg ug] C0fdf a9Ldf aifsf] nflu zGo Jofhbdf

kgshf ljwf pknJw ufOg] 5 otf] shfdf a+s tyf ljQLo +yfn] u|fxs+u clwstd k|ltzt

dfq Aofh lng kg]5 kgshfsf] cjlw Aoltt ePkl5 a+s tyf ljQLo +yfn] pQm shfdf cfgf] Cost

of Fund df a9Ldf k|ltzt laGbDd yk uL Aofhb sfod ugkg]5 o k|of]hgsf nflu cl3Nnf]

qodfsf] clGtd dlxgfsf] cft Cost of Fund nfO rfn qodfdf cfwfsf] kdf lng kg]5





sg C0fLn] cu|Ld eQmfgL ug rfx]df sg klg k|sfsf] cu|Ld eQmfgL zNs nfUg] 5g kgshfsf] cjlw

dfKt eP kZrft otf] shfdf a9Ldf jifsf nflu o a+sjf6 Aofh cgbfg k|bfg ulg]5

-6_ a+s tyf ljQLo +yfn] k|bfg u]sf] shfdf C0fLFu cn pk ugkg] AofhdWo] k|ltzt DalGwt

C0fLjf6 cn ug] afFsL Aofh sd o a+sjf6 qdfls kdf qodf dfKt ePsf] ldltn] lbg

leq +nUg 9fFrf adf]lhd f]wegf dfu ug kg]5 oL dfu ePsf] Aofh cgbfg jfktsf] sd o

a+sjf6 qodf dfKt ePsf] ldltn] Ps dlxgf leqdf DalGwt a+s tyf ljQLo +yfsf] vftfdf

sdfGt ulg]5 fy o a+saf6 f]wegf dfu ug kg] sd f]wegf k|fKt gePsf] cjyfdf d]t

cfDbfgL n]vfIacuteg ug lsg]5 kFhLsf]if u0fgf ug] k|of]hgsf nflu f] sdnfO g]kfn sfaf6 k|fKt xg

kg] sd cGtut zGo k|ltzt hf]lvd ef k|bfg ug lsg] 5

-7_ o sfoljlw adf]lhd k|bfg ulPsf] shfnfO kgshf cjlw dfKt ePkZrft a+s tyf ljQLo +yfn]

ljkGg ju shfdf u0fgf ug Sg]5g fy CCD ratio u0fgf ubf otf] shf sn shfaf6 36fpg

lsg]5

-8_ otf] Aofh cgbfg ljwf aeliglqmoAElig shfdf dfq k|bfg ulg]5

-9_ )amp cf]hdfGt kZrft esDk k|efljtxnfO k|bfg ePsf] shfdf kgshf nufotsf Aofh cgbfg

ljwf k|bfg ulg] 5g


-)_ a+s jf ljQLo +yfn] cfjfLo 3 kglgdf0f shf k|jfx ubf lgdf0f k|ultsf cfwfdf slDtdf rf

r0fdf eQmfgL xg] uL k|jfx ugkg]5 t aFbf g+= $ adf]lhd k|jfx ulPsf] shfsf xsdf eg] of]

Jojyf clgjfo xg] 5g

-_ cfjfLo 3 kglgdf0f ubf fli6laquoo ejg +lxtf tyf esDk k|ltf]wfTds dfkb08sf] kfngf u]sf] xg

kg]5


pkdxfgukflnsfdivide dxfgukflnsfdividej8f sfofnodivideuf=lj==_ sf] esDk kLl8t eO cfjfLo 3

Ifltu|t ePsf] C0fLsf] kljfdf cGo sg cfjfLo 3 gePsf] k|df0f jf f] DaGwL C0fLsf]

jM3f]if0ff clgjfo kdf lngkg]5

-_ esDkkLl8tsf nflu o a+saf6 k|jfx ulg] sn kgshfsf] Ldf k|To]s a+s jf ljQLo +Yffsf nflu f]

+yfsf] k|fylds kFhLsf] ) k|ltzt Dd dfq xg]5

-$_ otf] shf fdfGotM jLdf u]sf] xgkg]5 shfsf] aLdf u]sf] cjyfdf shf juLs0fsf cfwfdf x]s


lsg]5


dlxgfdfKt ePsf] ldltn] lbgleq o a+ssf] DalGwt klj]If0f ljefudf k]z ug kg]5

-^_ kFhLsf]if u0fgf k|of]hgsf nflu oL k|jfx ulPsf] shfsf] hf]lvd ef cfjfLo 3 shf x ^)

k|ltzt xg]5

-amp_ otf] kgshf a+s tyf ljQLo +yfn] k|jfx u]sf] shfsf] lwtf]df k|bfg ulg]5

-_esDkaf6 k0fkdf 3 Iflt ePsf cfgf boxnfO cfjfLo 3 lgdf0fsf nflu aelig3AElig jusf

n3ljQ ljQLo +yfxn] fdlxs hdfgLdf = nfv Dd shf k|jfx u]df o a+saf6 zGo

Aofhbdf kgshf ljwf k|bfg ulg]5 fy aelig3AElig jusf n3ljQ ljQLo +yfxsf] lkmfldf

Totf +yfsf boxnfO aeligsAElig aeligvAElig aeliguAElig jusf a+s tyf ljQLo +yfxn] k|bfg u]sf] =

nfv Ddsf] shfdf d]t of] kgshf k|bfg ulg]5

o JojYff cGtut fdlxs hdfgLdf k|jfx ulPsf] shfsf xsdf sfoljlwsf] aFbf g+= amp sf]

fli6laquoo ejg +lxtf DaGwL Jojyf afx]s cGo JojYffx oyfjt kdf nfu xg]5g aeligsAElig aeligvAElig

aeliguAElig jusf a+s tyf ljQLo +yfn] k|jfx u]sf] otf] shfnfO ljkGg ju shfdf u0fgf ulg]5 AElig

-(_otf] shf k|jfx ubf a+s jf ljQLo +yfn] DalGwt +yfsf] ljBdfg 3shf DaGwL gLltut Jojyfsf]

cwLgdf xL u|fxssf] shf ltg Sg] Ifdtf nufot If0fsf ki6 cfwf lnO shf jLs[t tyf k|jfx

ugkg]5

-)_ esDkkLl8t kljfn] cfjfLo 3 kglgdf0fsf nflu xlnot bdf shf lng rfx]df a+s jf

ljQLo +yfn] n xh k|lqmof ckgfO o sfoljlw adf]lhd xg] uL shf k|jfx ugkg]5




cgrL



g]kfn fi6laquo a+s

=====================klj]If0f ljefu

sf7df08f+


dxf]bo

To ljefusf] k=+= =============== ================== ldlt =============== =================df hfL esDk k|efljt

3kljfnfO cfjfLo 3 shfsf nflu k|bfg ulg] kgshf sfoljlw )amp cgf o +yfn] pkef]u u]sf]

kgshf tyf f] kgshf ljwf adf]lhd k|jfx ePsf] shfsf] dfls ljj0f b]xfo adf]lhd x]sf] 5


qm=+= C0fLsf]

gfd

shf k|jfx

ldlt

clGtd

eQmfgL

ldlt

shfsf]

aSoftf

kgshf ljj0f slkmot

lnPsf] ldlt sd

dlxgf dfKt ePsf] lbgleq k]z ug] ===================== a+sdivideljQLo +yfsf] tkmaf6

btvt M

gfd M

kb M

5fk M

ljefudividesfofno




afnjf6f sf7df8f+

ljifo Mndash esDk kglgdf0f shfsf] cf=j======= sf] ======== qdfsf] cgbfg af]

dxfzo

o a+sn] aeligesDk k|efljt 3kljfnfO cfjfLo 3 kglgdf0fsf nflu k|bfg ulg] kgshf sfoljlw

)ampAElig cgk k|jfx u]sf] shfdf ofy +nUg ljj0f adf]lhdsf C0fLxn] cgbfg kfpg] afx]ssf] Aofh sd

hDdf u]sf]n] pQm shfxdf kfpg] Aofh cgbfg jfktsf] sd sn =============== -cIf]kL

=======================================_ txfFsf] alsEuml sfofno lyt o a+ssf] vftf g+= ========================= df hDdf xg]

uL pknAw ufO lbg xg cgf]w ub5f+ fy pkf]Qm cjlwdf DalGwt C0fxaf6 Aofh jfkt sd

===============================-cIf]kL =====================================_ cn pk eOs]sf] Joxf]f d]t cgf]w 5

btvtM btvtM

gfdM gfdM

kbM kbM


5fkM





afnjf6f sf7df8f+

ljifo M Aofhdf cgbfg k|bfg ulPsf esDk kglgdf0f shfsf] ======== qdfsf] ljj0f

dxfzo

aeligesDk k|efljt 3kljfnfO cfjfLo 3 kglgdf0fsf nflu k|bfg ulg] kgshf sfoljlw )ampAElig

cgk k|jfx ePsf] shfsf] qdfls ljj0f b]xfo adf]lhd x]sf] 5


qm=+= C0fLsf]

gfd

shf

k|jfx

ldlt

shfsf]

clGtd

eQmfgL

ldlt

afFsL

shf -_

sfod

ePsf]

Aofhb

o cjlwdf

C0fLaf6 cn

ePsf] Aofh

sd -_

Aofh

cgbfg

sd -_

slkmot

hDdf


btvtM btvtM

gfd M gfd M

kb M kb M


5fk M





afnjf6f sf7df8f+

ljifo M Aofhdf cgbfg cGtut k|jfx eO lgoldt gePsf shfsf] ==========qdfls ljj0f

dxfzo


cgk k|jfx eO lgoldt gePsf shfsf] qdfls ljj0f b]xfo adf]lhd x]sf] 5


qm=+= C0fLsf]

gfd

shf

k|jfx

ldlt

shfsf]

clGtd

eQmfgL

ldlt

afFsL

shf -_

sfod

ePsf]

Aofhb

o cjlwdf

C0fLaf6 cn

xgkg] Aofh sd

-_

Aofh

cgbfgsf]

cgdflgt

sd -_

slkmot

hDdf


btvtM btvtM

gfdM gfdM

kbM kbM


5fkM

laquolaquoraquoraquo


g]kfn fi6laquo a+s

a+s tyf ljQLo +yfsf] zL3| wffTds sfjfxL DaGwL ljlgodfjnL )amp$

g]kfn fi6laquo a+s P]g ) sf] bkmf ) sf] pkbkmf -_ sf] v08 -9_ n] lbPsf] clwsf k|of]u uL g]kfn fi6laquo

a+ssf] ~rfns ldltn] b]xfosf ljlgodx agfPsf] 5

= +lIfKt gfd k|fDeM -_ oL ljlgodxsf] gfd AEligg]kfn fi6laquo a+s a+s tyf ljQLo +yfsf] zL3| wffTds

sfjfxL DaGwL ljlgodfjnL )amp$AElig x]sf] 5

-_ of] ljlgodfjnL g]kfn fi6laquo a+ssf] ~rfns ldltn] jLs[t u]sf] ldltb]lv nfu xg]5 24

= klefiffM ljifo jf k|Eumln] csf] cy gnfu]df o ljlgodfjnLdfmdash

-s_ aeligP]gAElig eGgfn] g]kfn fi6laquo a+s P]g ) Demg k5

-v_ aeligfi6laquo a+sAElig eGgfn] P]gsf] bkmf adf]lhd yfkgf ePsf] g]kfn fi6laquo a+s Demg k5

-u_ aeligldltAElig eGgfn] P]gsf] bkmf $ adf]lhd u7g ePsf] fi6laquo a+ssf] ~rfns ldlt Demg k5

-3_ aeliguegAElig eGgfn] P]gsf] bkmf adf]lhd lgoQm fi6laquo a+ssf] ueg Demg k5 f] zAbn] P]gsf]

bkmf amp adf]lhd sfod dsfod ds ePsf] ueg d]tnfO hgfpFg]5

-ordf_ aelig8]k6L uegAElig eGgfn] P]gsf] bkmf ^ adf]lhd lgoQm fi6laquo a+ssf] 8]k6L ueg Demg k5

-r_ aeliggLlt lgb]zg sfofGjog ldltAElig eGgfn] g]kfn fi6laquo a+s lgLIf0f tyf klj]If0f ljlgodfjnL

)( sf] ljlgod $ adf]lhd DalGwt 8]k6L uegsf] ++of]hsTjdf ul7t ldltnfO Demg k5

-5_ aeligklj]If0f ljefuAElig eGgfn] fi6laquo a+s cGtutsf] DalGwt klj]If0f ljefu Demg k5

-h_ aeliga+s jf ljQLo +yfAElig eGgfn] fi6laquo a+saf6 Ohfhtkqk|fKt a+s jf ljQLo +yf Demg k5

-em_ aeligsfosfL k|dvAElig eGgfn] a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf ( adf]lhd lgoQm

DalGwt a+s jf ljQLo +yfsf] sfosfL k|dv Demg k5 f] zAbn] a+s jf ljQLo +yfsf]

sfosfL k|dvsf] kdf sfd ug] cGo kbflwsfL d]tnfO hgfpFg]5

-`_ aeligkFhLsf]if cgkftAElig eGgfn] fi6laquo a+saf6 tf]lsP adf]lhd u0fgf ulPsf] kFhLsf]if cgkftnfO Demg

k5 f] zAbn] kFhL kofKttf +rgf )amp -Capital Adequacy Framework 2015_ cGtut tf]lsPsf]

akm kFhL afx]ssf] Gogtd sn kFhL -Minimum Total Capital excluding Conservation Buffer_

cgkftnfO hgfpg]5

= kFhLsf]if cgkft DaGwL lgb]zgxsf] kfngf gePdf xg] zL3| wffTds sfjfxLxM

fi6laquo a+sn] tf]s]sf] Gogtd kFhLsf]if cgkft sfod ug gs]sf a+s tyf ljQLo +yfnfO b]xfo adf]lhdsf]

wffTds sfjfxLx tTsfn ulg]5 Mndash

-s_ fi6laquo a+sn] tf]s]sf] Gogtd kFhLsf]if cgkfteGbf a+s jf ljQLo +yfn] sfod u]sf] kFhLsf]if cgkft

kRrL k|ltztDdn] sd ePdf ndash

-c_ DalGwt a+s jf ljQLo +yfsf] pRr JojyfkgFu wfsf sfoqmd DaGwdf 5nkmn uL

5nkmnsf ljifojtnfO clen]vsf] kdf fVg]

-cf_ DalGwt a+s jf ljQLo +yfsf] kFhL j[l4 -Recapitalization_ ug kFhL of]hgf dfu ug]

-O_ gub nfef+z tyf af]g ]o 3f]if0ff ug f]s nufpg]

-O_ gofF zfvf vf]Ng f]s nufpg]

-p_ DalGwt a+s jf ljQLo +yfsf ~rfnssf] eQf tyf ljwf k|dv sfosfL nufot pRr

Jojyfkgsf] tna eQf tyf ljwf a[l4df f]s nufpg]

24 ldlt )amp$divide)divide( df a]sf] ~rfns ldltsf] a7s +Vof divide)amp$ af6 jLs[t


-v_ fi6laquo a+sn] tf]s]sf] Gogtd kFhLsf]if cgkfteGbf a+s jf ljQLo +yfn] sfod u]sf] kFhLsf]if cgkft

kRrL k|ltzteGbf a9L krf k|ltztDdn] sd ePdf ndash

-c_ v08 -s_ adf]lhdsf sfjfxLx ug]

-cf_ lgIf]k klrfng tyf shf sff]afsf] sn sddf Ldf sfod ug] aelig3AElig jusf n3ljQ

ljQLo +yfsf] xsdf lgIf]kdividejrt cGo a+s tyf ljQLo +yfaf6 lng] C0fdividefk6Ldf Ldf

sfod ug]

-O_ gofF Jojflos lqmofsnfk ~rfng ug f]s nufpg]

-O_ vlb jf lnh k|lqmof dfkmt yk ly DklQ k|fKt ugkj fi6laquo a+ssf] jLs[lt lng kg]

-p_ DalGwt a+s jf ljQLo +yfsf sdrfLxnfO k|f]Tfxg eQf +yf 5f]8bf lbg] cGo

ljwfdf j[l4 Jojyfkg zNs a[l4 jf Jojyfkgsf] thljhn] lbg Sg] cGo Ifltklt cflb

k|bfg ug f]s nufpg]

-u_ fi6laquo a+sn] tf]s]sf] Gogtd kFhLsf]if cgkfteGbf a+s jf ljQLo +yfn] sfod u]sf] kFhLsf]if cgkft

krf k|ltzteGbf a9L krxQ k|ltztDdn] sd ePdf ndash

-c_ v08 -v_ adf]lhdsf sfjfxLx ug]

-cf_ gofF lgIf]k vftf vf]Ng f]s nufpg] aelig3AElig jusf n3ljQ ljQLo +yfsf] xsdf gofF

lgIf]kdividejrt cGo a+s tyf ljQLo +yfaf6 C0fdividefk6L lng f]s nufpg]

-O_ shf Ldf a[l4 ug tyf gofF shf k|jfx ug f]s nufpg]

-O_ sdrfLxsf] tna eQf tyf cGo cflys ljwf j[l4df f]s nufpg]

-p_ fi6laquo a+ssf] jLs[lt lnO pRr txsf] sdrfL egf ug afx]s DalGwt a+s jf ljQLo +yfdf

cGo gofF sdrfL egf tyf a9jfdf f]s nufpg]

-pm_ kFhL kofKttf DaGwL sfjfxL k|fDe ePsf] ldltn] 5 dlxgfleq tf]lsPsf] Gogtd kFhLsf]if

cgkft sfod gePdf DalGwt a+s jf ljQLo +yfsf ~rfns tyf sfosfL k|dvnfO

P]gsf] bkmf )) sf] pkbkmf -_ adf]lhdsf sfjfxLx ug]

-3_ fi6laquo a+sn] tf]s]sf] Gogtd kFhLsf]if cgkfteGbf a+s jf ljQLo +yfn] sfod u]sf] kFhLsf]if cgkft

krxQ k|ltzteGbf a9Ln] sd ePdf ndash

-c_ v08 -u_ adf]lhdsf sfjfxLx ug]

-cf_ DalGwt a+s jf ljQLo +yfnfO dofu|t 3f]if0ff uL P]gsf] bkmf ^ cgksf] sfjfxL

k|fDe ug]

-O_ dofu|t 3f]if0ff u]sf] 5 dlxgfDddf klg tf]lsPsf] Gogtd kFhLsf]if cgkft sfod

gePdf a+s jf ljQLo +yfsf] ufEg] ufleg] -dh_ jf k|flKt -PlSjlhzg_ sf] k||lqmof z ug]

jf Ohfhtkq 2 ug] jf vf]hLsf] k|lqmof z ug]

-O_ P]g dividejf a+s tyf ljQLo +yf DaGwL P]g )amp cgksf cGo cfjZos sfjfxLx ug]

$= sfjfxLdf 56 xg] cjyfM ljlgod cgfsf] zL3| wffTds sfjfxLx a aeligsAElig aeligvAElig aeliguAElig aelig3AElig

jusf a+s tyf ljQLo +yfxdf dfg kdf nfu xg]5

t ljlgod sf] v08 -s_ sf] pkv08 -O_ -p_ tyf v08 -u_ sf] pkv08 -O_ -p_ afx]ssf zL3|

wffTds sfjfxLxdf b]xfosf cjyfxdf 56 k|bfg ug lsg]5Mndash

-s_ g]kfn sfn] cGtfli6laquoo bft[ lgsfoxsf] xof]u lnO fi6laquo a+s dfkmt kg+rgfsf] k|lqmof nfu

u]sf a+s tyf ljQLo +yfxsf] xsdf

-v_ DalGwt a+s jf ljQLo +yfsf] Jojyfkg dividejf ~rfngnfO fi6laquo a++sn] k|ToIf lgoGq0fdf lnO

wffTds sfjfxL ~rfng uL x]sf] cjyfdf

-u_ a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf amp) Pjd aIacute tyf ljQLo +yf Ps cfkdf

ufEg] ufleg] -dh_ tyf k|flKt -PlSjlhzg_ DaGwL ljlgodfjnL )amp df ePsf k|fjwfgxiquest kf


uL ufEg ufleg -dh_ jf k|flKt -PlSjlhzg_ sf] 4flGts xdltsf nflu fi6laquo a+sdf lgj]bg k]z

u]sf a+s tyf ljQLo +yfxiquestsf] xsdf

t Ps cfkdf ufEg ufleg -dh_ jf k|flKt -PlSjlhzg_ sf] 4flGts xdltsf nflu lgj]bg lbg]

a+s tyf ljQLo +yfxsf] ljBdfg kFhLsf]if hf]8bf Gogtd kFhLsf]if cgkft gkUg] +yfsf] xsdf

of] 56 k|bfg xg] 5g TouL tf]lsPsf] cjlwleq ufEg] ufleg] -dh_ jf k|flKt -

PlSjlhzg_ sfo DkGg gu]df f] cjlw kZrft of] 56 jtM vf]h ePsf] dflgg]5

= gjfOsf] cjM ljlgod adf]lhdsf] sfafxL ubf DalGwt a+s jf ljQLo +yfnfO gjfOsf] cj

lbOg] 5

^= sfjfxL ug] clVtofLM ljlgod sf] v08 -s_ adf]lhdsf zL3| wffTds sfjfxLx ug] clVtofL

DalGwt klj]If0f ljefunfO xg]5 v08 -v_ tyf -u_ adf]lhdsf sfafxLx gLlt lgb]zg sfofGjog

ldltsf] lkmfldf uegsf] lg0foaf6 xg]5 v08 -3_ adf]lhdsf sfafxLx ldltsf] lg0foaf6

xg]5

amp= k|Tofof]lht clVtofLsf] k|of]uM o ljlgodfjnL adf]lhd k|Tofof]lht clVtofLsf] k|of]u uL sfo ubf

DalGwt kbflwsfLn] k|rlnt P]g gLlt lgod tyf fi6laquo a+sn] hfL u]sf lgb]zgxsf] cwLgdf xL ug

kg]5

= sfd sfjfxLsf] ljj0f k]z ugkg]M o ljlgodfjnL adf]lhd ePdivideu]sf sfd sfjfxLsf] ljj0f DalGwt

klj]If0f ljefun] qdfls kdf ldltsf] hfgsfLsf] nflu k]z ug kg]5

(= ljlgodfjnLsf] JofVof tyf +zf]wgM -_ o ljlgodfjnLsf] sfofGjogsf] qmddf sg laringljwf pTkGg ePdf

f]sf] JofVof ldltn] ug]5 ldltn] u]sf] JofVof clGtd xg]5

-_ o ljlgodfjnLdf sg +zf]wg ug k]df ldltn] +zf]wg ug]5

)= afwf c8rg kmsjfM o ljlgodfjnLsf] sfofGjogsf] qmddf sg afwf c8rg cfPdf f] afwf c8rg

kmsfpg] clwsf uegnfO xg]5

= aflemPdf lgliqmo xg]M o ljlgodfjnLsf Jojyfx g]kfn fi6laquo a+s P]g ) a+s tyf ljQLo +yf

DaGwL P]g )amp f] cGtut ag]sf lgodxFu aflemPdf aflemPsf] xbDd jtM lgliqmo xg]5

= vf]hL tyf jrfpmM -_ g]kfn fi6laquo a+s a+s tyf ljQLo +yfsf] zL3| wffTds sfjfxL DaGwL

ljlgodfjnL )^$ vf]h ulPsf] 5

-_ pkljlgod -_ adf]lhd vf]h ulPsf] ljlgodfjnL adf]lhd a+s tyf ljQLo +yfsf] zL3| wffTds

sfafxLsf] Gbedf eP u]sf sfd sfjfxL tyf lg0fox o ljlgodfjnL adf]lhd eP u]sf] dflgg]5


kq+Vof M a+=lj=lg=ljdividegLltdivideklkqdividesvudividedivide)amp$divideamp ldltM )amp$dividedivide$

Ohfhtkqk|fKt aeligsAElig jusf Dk0f jfl0fHo a+sx

dxfzo

k|To]s yfgLo txdf sDtLdf Pp6f jfl0fHo a+s zfvf yfkgf ug] gLlt cgk b]xfoadf]lhdsf] gLltut

Jojyf ulPsf] xFbf f]xL adf]lhd ug ufpg xg g]kfn fi6laquo a+s P]g ) sf] bkmf amp( n] lbPsf] clwsf

k|of]u uL of] lgb]zg hfL ulPsf] 5 M

= jfl0fHo a+sxaf6 kj k|lta4tf hgfOP cgfsf o fy +nUg cgrLndash adf]lhdsf $ yfgLo

txdf tf]lsPsf jfl0fHo a+sxn]] )amp azfv dfGtleq cfndashcfgf] a+s zfvf yfkgf uL +rfngdf

NofOSg kg]5

= o fy +nUg cgrLndash adf]lhdsf ^ yfgLo txdf tf]lsPsf jfl0fHo a+sxn] cfndashcfgf] a+s zfvf

yfkgf uL )amp cf dfGtDddf +rfngdf NofOSg kg]5

= dfly a+bf g+= adf]lhd vf]lnPsf vNg] zfvfxsf] xsdf lgIf]k bfloTjsf cfwfdf clgjfo gub

dfHbft Pjd jwflgs tntf cgkft sfod ug gkg] uL cfufdL tLg jif -cflys jif )ampampdivideamp_ Dd

56 k|bfg ulPsf] 5

$= pkoQm cgf gePdf g]kfn fi6laquo a+s P]g ) cgf sfjfxL xg]5

fy oL yfgLo txdf jfl0fHo a+s zfvf yfkgf ug] qmddf Iff nufotsf cfjZos kjfwfsf

ljifodf o a+ssf] lkmfl adf]lhd gtL g]kfn sf cy dGqfnon] DalGwt lgsfox+u dGjo tyf

xhLs0f ug] Joxf]f d]t hfgsfLsf nflu cgf]w 5

sfosfL lgb]zs


cgrL

)amp azfv dfGtDddf jfl0fHo a+sxn]] zfvf yfkgf ugkg] $ yfgLo txsf] ljj0f

सिन बक परदश जिलला गाउपासलका नगरपासलका 1 नऩार फकलर 5 नवरऩयासी ऩशचचभ ऩालहीननदन गाउॉऩालरका 2 नऩार फकलर 5 योलऩा भाडी गाउॉऩालरका 3 नऩार फकलर 6 डोलऩा जगदलरा गाउॉऩालरका 4 याशरिम वाणणजम फक लर 1 खोटाङ ऐसरखकक गाउॉऩालरका 5 याशरिम वाणणजम फक लर 1 खोटाङ कपऩरासगढी गाउॉऩालरका 6 याशरिम वाणणजम फक लर 1 तापरजङ आठयाईतरिवणी गाउॉऩालरका 7 याशरिम वाणणजम फक लर 1 भोयङ कटहयी गाउॉऩालरका 8 याशरिम वाणणजम फक लर 2 ऩसाक सवणकऩय गाउॉऩालरका 9 याशरिम वाणणजम फक लर 2 यौतहट ईशनाथ गाउॉऩालरका 10 याशरिम वाणणजम फक लर 2 यौतहट भौराऩय गाउॉऩालरका 11 याशरिम वाणणजम फक लर 4 भनाङ नसमाङ गाउॉऩालरका 12 याशरिम वाणणजम फक लर 4 समाङजा अजकनचौऩायी गाउॉऩालरका 13 नतरफर फकलर 5 रऩनदही समभयीभाइक गाउॉऩालरका 14 नतरफर फकलर 6 जमरा ततरा गाउॉऩालरका 15 नतरफर फकलर 6 सखत फयाहतार गाउॉऩालरका 16 नतरफर फकलर 7 डडलधया आलरतार गाउॉऩालरका 17 नतरफर फकलर 7 फझाङ पवतथडचचय गाउॉऩालरका 18 नऩार इनबरटभणट फक लर 1 ऩाॉचथय पालगननद गाउॉऩालरका 19 नऩार इनबरटभणट फक लर 3 दोरखा पवग गाउॉऩालरका 20 नऩार इनबरटभणट फक लर 3 नवाकोट समकगढी गाउॉऩालरका 21 नऩार इनबरटभणट फक लर 3 याभछाऩ लरख गाउॉऩालरका 22 नऩार इनबरटभणट फक लर 5 दाङ शाशनतनगय गाउॉऩालरका 23 नऩार इनबरटभणट फक लर 5 योलऩा तरिवणी गाउॉऩालरका 24 नऩार इनबरटभणट फक लर 6 सलमान छिचवयी गाउॉऩालरका 25 नऩार इनबरटभणट फक लर 7 दाचकरा दहॉ गाउॉऩालरका 26 हहभारमन फक लर 2 फाया परसौनी गाउॉऩालरका 27 हहभारमन फक लर 3 दोरखा गौरयशॊकय गाउॉऩालरका 28 हहभारमन फक लर 5 फाॉक यापतीसोनायी गाउॉऩालरका 29 नऩार एसफीआइ फक लर 1 ओखरढङङगा लरख गाउॉऩालरका 30 नऩार एसफीआइ फक लर 1 सॊखवासबा धभकदवी नगयऩालरका 31 नऩार एसफीआइ फक लर 3 नवाकोट ऩञचकनमा गाउॉऩालरका 32 नऩार एसफीआइ फक लर 5 पमठान गौभखी गाउॉऩालरका 33 नऩार एसफीआइ फक लर 6 दरख चाभणडातरफनरासनी नगयऩालरका 34 नऩार एसफीआइ फक लर 7 फतडी लशवनाथ गाउॉऩालरका 35 नऩार फङगरादश फक लर 1 धनकटा चौतरफस गाउॉऩालरका 36 नऩार फङगरादश फक लर 1 बोजऩय सालऩालसलरछो गाउॉऩालरका 37 नऩार फङगरादश फक लर 2 धनषा धनौजी गाउॉऩालरका 38 नऩार फङगरादश फक लर 2 फाया ऩयवानीऩय गाउॉऩालरका 39 नऩार फङगरादश फक लर 2 सराकही कौडना गाउॉऩालरका 40 नऩार फङगरादश फक लर 2 सराकही बरहभऩयी गाउॉऩालरका 41 नऩार फङगरादश फक लर 2 सराकही पवरण गाउॉऩालरका 42 नऩार फङगरादश फक लर 2 लसयाहा अनकभा गाउॉऩालरका


43 नऩार फङगरादश फक लर 3 भकवानऩय भकवानऩयगढी गाउॉऩालरका 44 नऩार फङगरादश फक लर 5 दाङ फफई गाउॉऩालरका 45 फक अप काठभाणडौ लर 2 यौतहट गढीभाई गाउॉऩालरका 46 फक अप काठभाणडौ लर 2 सपतयी तछननभसता गाउॉऩालरका 47 फक अप काठभाणडौ लर 3 भकवानऩय इकनरसयोवय गाउॉऩालरका 48 फक अप काठभाणडौ लर 3 लसनधरी तीनऩाटनगाउऩालरका 49 फक अप काठभाणडौ लर 5 गलभी इसभा गाउॉऩालरका 50 नऩार करडडट एणड कभसक फक लर 1 तहरथभ भनछमामभ गाउॉऩालरका 51 नऩार करडडट एणड कभसक फक लर 2 फाया कयमाभाई गाउॉऩालरका 52 नऩार करडडट एणड कभसक फक लर 2 यौतहट मभनाभाइ गाउॉऩालरका 53 नऩार करडडट एणड कभसक फक लर 2 सपतयी तरफरणऩय गाउॉऩालरका 54 नऩार करडडट एणड कभसक फक लर 2 लसयाहा धनगढीभाई नगयऩालरका 55 नऩार करडडट एणड कभसक फक लर 2 लसयाहा रकषभीऩयऩतायी गाउॉऩालरका 56 नऩार करडडट एणड कभसक फक लर 3 काभरऩराञचोक चौयीदउयारी गाउॉऩालरका 57 नऩार करडडट एणड कभसक फक लर 3 लसनधऩालचोक जगर गाउॉऩालरका 58 नऩार करडडट एणड कभसक फक लर 4 नवरऩयासी ऩवक हपसकोट गाउॉऩालरका 59 नऩार करडडट एणड कभसक फक लर 5 गलभी सतमवती गाउॉऩालरका 60 नऩार करडडट एणड कभसक फक लर 6 रकभ ऩशचचभ तरिवणी गाउॉऩालरका 61 नऩार करडडट एणड कभसक फक लर 7 कञचनऩय करणऩय नगयऩालरका 62 नऩार करडडट एणड कभसक फक लर 7 फतडी भरौरी नगयऩालरका 63 एनआइसी एलसमा फक लर 1 झाऩा अजकनधाया नगयऩालरका 64 एनआइसी एलसमा फक लर 1 झाऩा कचनकवर गाउॉऩालरका 65 एनआइसी एलसमा फक लर 1 बोजऩय याभपरसादयाई गाउॉऩालरका 66 एनआइसी एलसमा फक लर 2 ऩसाक तछऩहयभाई गाउॉऩालरका 67 एनआइसी एलसमा फक लर 2 यौतहट गजया गाउॉऩालरका 68 एनआइसी एलसमा फक लर 2 सराकही फागभती नगयऩालरका 69 एनआइसी एलसमा फक लर 5 दाङ याजऩय गाउॉऩालरका 70 एनआइसी एलसमा फक लर 5 फाॉक जानकी गाउॉऩालरका 71 एनआइसी एलसमा फक लर 5 फाॉक डडवा गाउॉऩालरका 72 एनआइसी एलसमा फक लर 5 फाॉक फजनाथ गाउॉऩालरका 73 भाछाऩचछर फक लर 1 ओखरढङङगा सनकोशी गाउॉऩालरका 74 भाछाऩचछर फक लर 1 खोटाङ हरसीतवाचङ नगयऩालरका 75 भाछाऩचछर फक लर 1 झाऩा फाहरदशी गाउॉऩालरका 76 भाछाऩचछर फक लर 1 बोजऩय टमामकभमभ गाउॉऩालरका 77 भाछाऩचछर फक लर 1 भोयङ जहदा गाउॉऩालरका 78 भाछाऩचछर फक लर 2 यौतहट फनदावन गाउॉऩालरका 79 भाछाऩचछर फक लर 2 सपतयी करणासवयन गाउॉऩालरका 80 भाछाऩचछर फक लर 2 लसयाहा कलमाणऩय नगयऩालरका 81 भाछाऩचछर फक लर 4 कासकी भादी गाउॉऩालरका 82 भाछाऩचछर फक लर 6 डोलऩा तरिऩयासनदयी नगयऩालरका 83 भाछाऩचछर फक लर 6 भग खतमाड गाउॉऩालरका 84 भाछाऩचछर फक लर 7 अछाभ ऩॊचदवरपवनामक नगयऩालरका 85 भाछाऩचछर फक लर 7 दाचकरा भालरकाजकन गाउॉऩालरका 86 कभायी फक लर 1 उदमऩय वरका नगयऩालरका 87 कभायी फक लर 2 भहोततयी बॉगाहा नगयऩालरका 88 कभायी फक लर 3 धाहदङ लसदधरक गाउॉऩालरका 89 कभायी फक लर 3 यसवा ऩावकतीकणड गाउॉऩालरका


90 कभायी फक लर 3 ररीतऩय वागभती गाउॉऩालरका 91 कभायी फक लर 4 गोखाक चभनवरी गाउॉऩालरका 92 कभायी फक लर 4 तनहॉ ऋपषङग गाउॉऩालरका 93 कभायी फक लर 4 तनहॉ तघरयङ गाउॉऩालरका 94 कभायी फक लर 4 समाङजा हरयनास गाउॉऩालरका 95 कभायी फक लर 5 गलभी कारीगणडकी गाउॉऩालरका 96 कभायी फक लर 6 जमरा कनकासनदयी गाउॉऩालरका 97 कभायी फक लर 7 फतडी डीरासनीगाउॉऩलरका 98 रकषभी फक लर 2 भहोततयी भनया नगयऩालरका 99 रकषभी फक लर 3 याभछाऩ खाॉडादवी गाउॉऩालरका 100 रकषभी फक लर 5 ऩालऩा ततनाउ गाउॉऩालरका 101 रकषभी फक लर 6 सखत चौकन गाउॉऩालरका 102 लसदधाथक फक लर 2 फाया दवतार गाउॉऩालरका 103 लसदधाथक फक लर 2 यौतहट भाधवनायामण गाउॉऩालरका 104 लसदधाथक फक लर 5 कपऩरवसत मसोधया गाउॉऩालरका 105 कपष पवकास फक लर 1 सनसयी दवानगञज गाउॉऩालरका 106 कपष पवकास फक लर 1 सोरखमफ सोताङ गाउॉऩालरका 107 कपष पवकास फक लर 4 गोखाक गणडकी गाउॉऩालरका 108 कपष पवकास फक लर 5 गलभी भदान गाउॉऩालरका 109 कपष पवकास फक लर 7 फझाङ फॊगर नगयऩालरका 110 गरोफर आइएभइ फक लर 2 धनषा लभचथरातरफहायी गाउॉऩालरका 111 गरोफर आइएभइ फक लर 2 ऩसाक फरवा गाउॉऩालरका 112 गरोफर आइएभइ फक लर 2 फाया पटा गाउॉऩालरका 113 गरोफर आइएभइ फक लर 2 यौतहट पतवातरफजमऩय गाउॉऩालरका 114 गरोफर आइएभइ फक लर 2 सपतयी डाकनचवयी नगयऩालरका 115 गरोफर आइएभइ फक लर 5 ऩालऩा ऩवकखोरा गाउॉऩालरका 116 गरोफर आइएभइ फक लर 6 कालरकोट यासकोट नगयऩालरका 117 गरोफर आइएभइ फक लर 7 डडलधया अजमभर गाउॉऩालरका 118 गरोफर आइएभइ फक लर 7 डोटी ऩवीचौकी गाउॉऩालरका 119 गरोफर आइएभइ फक लर 7 फतडी दोगडाकदाय गाउॉऩालरका 120 लसहटजनस फक इनटयनशनर लर 1 इराभ भाङसफङ गाउॉऩालरका 121 लसहटजनस फक इनटयनशनर लर 1 धनकटा खालसातछनताङ सहीदबलभ गाउॉऩालरका 122 लसहटजनस फक इनटयनशनर लर 1 सोरखमफ लरख पऩक गाउॉऩालरका 123 लसहटजनस फक इनटयनशनर लर 3 काभरऩराञचोक तभार गाउॉऩालरका 124 लसहटजनस फक इनटयनशनर लर 3 याभछाऩ सनाऩती गाउॉऩालरका 125 लसहटजनस फक इनटयनशनर लर 3 लसनधरी हरयहयऩयगढी गाउॉऩालरका 126 पराइभ कभलसकमर फक लर 1 ऩाॉचथय तमववा गाउॉऩालरका 127 पराइभ कभलसकमर फक लर 1 ऩाॉचथय पाररङ गाउॉऩालरका 128 पराइभ कभलसकमर फक लर 1 सॊखवासबा सबाऩोखयी गाउॉऩालरका 129 पराइभ कभलसकमर फक लर 3 यसवा कालरका गाउॉऩालरका 130 पराइभ कभलसकमर फक लर 3 लसनधरी फपककर गाउॉऩालरका 131 पराइभ कभलसकमर फक लर 4 समाङजा कारीगणडकी गाउॉऩालरका 132 पराइभ कभलसकमर फक लर 4 समाङजा पदीखोरा गाउॉऩालरका 133 पराइभ कभलसकमर फक लर 5 कपऩरवसत शदधोधन गाउॉऩालरका 134 पराइभ कभलसकमर फक लर 5 नवरऩयासी ऩशचचभ सयावर गाउॉऩालरका 135 पराइभ कभलसकमर फक लर 5 पमठान सरभायानी गाउॉऩालरका 136 पराइभ कभलसकमर फक लर 5 रऩनदही भामादवी गाउॉऩालरका


137 पराइभ कभलसकमर फक लर 7 फझाङ खपतडछानना गाउॉऩालरका 138 सनयाइज फक लर 1 ओखरढङङगा भोरङ गाउॉऩालरका 139 सनयाइज फक लर 1 खोटाङ जनतढङगा गाउॉऩालरका 140 सनयाइज फक लर 2 धनषा औयही गाउॉऩालरका 141 सनयाइज फक लर 2 यौतहट दगाकबगवती गाउॉऩालरका 142 सनयाइज फक लर 3 याभछाऩ उभाकणड गाउॉऩालरका 143 सनयाइज फक लर 3 ररीतऩय भहाङकार गाउॉऩालरका 144 सनयाइज फक लर 5 गलभी धकोट गाउॉऩालरका 145 सनयाइज फक लर 5 ऩालऩा तनसदी गाउॉऩालरका 146 सनयाइज फक लर 6 जमरा गहठचौय गाउॉऩालरका 147 सनयाइज फक लर 7 करारी चय गाउॉऩालरका 148 सनयाइज फक लर 7 दाचकरा भाभाक गाउॉऩालरका 149 एनएभफी फक लर 2 धनषा हॊसऩय नगयऩालरका 150 एनएभफी फक लर 2 फाया ऩचयौता गाउॉऩालरका 151 एनएभफी फक लर 2 फाया पवशराभऩय गाउॉऩालरका 152 एनएभफी फक लर 2 भहोततयी भहोततयी गाउॉऩालरका 153 एनएभफी फक लर 2 भहोततयी सोनभा गाउॉऩालरका 154 एनएभफी फक लर 2 सपतयी ततराठीकोईराडी गाउॉऩालरका 155 एनएभफी फक लर 2 सपतयी सरङगा नगयऩालरका 156 एनएभफी फक लर 2 लसयाहा औयही गाउॉऩालरका 157 एनएभफी फक लर 2 लसयाहा नवयाजऩय गाउॉऩालरका 158 एनएभफी फक लर 2 लसयाहा सखवानानकायकटटी गाउॉऩालरका 159 एनएभफी फक लर 5 कपऩरवसत भामादवी गाउॉऩालरका 160 एनएभफी फक लर 7 कञचनऩय फरडाॉडी गाउॉऩालरका 161 एनएभफी फक लर 7 डोटी कआईलसॊ गाउॉऩालरका 162 परब फक लर 1 इराभ सनदकऩय गाउॉऩालरका 163 परब फक लर 1 बोजऩय हतवागढी गाउॉऩालरका 164 परब फक लर 2 धनषा भणखमाऩटटीभसहयलभमा गाउॉऩालरका 165 परब फक लर 2 यौतहट ऩयोहा नगयऩालरका 166 परब फक लर 2 लसयाहा फरयमायऩटटी गाउॉऩालरका 167 परब फक लर 4 ऩवकत पवहादी गाउॉऩालरका 168 परब फक लर 4 फागरङ तभानखोरा गाउॉऩालरका 169 परब फक लर 4 फागरङ तायाखोरा गाउॉऩालरका 170 परब फक लर 4 फागरङ तनसीखोरा गाउॉऩालरका 171 परब फक लर 4 फागरङ वडडगाड गाउॉऩालरका 172 परब फक लर 4 फागरङ वयङ गाउॉऩालरका 173 परब फक लर 4 भनाङ नाशोङ गाउॉऩालरका 174 परब फक लर 4 भसताङ थासाङ गाउॉऩालरका 175 परब फक लर 4 भसताङ दारोभ गाउॉऩालरका 176 परब फक लर 4 भसताङ रोभनथाङ गाउॉऩालरका 177 परब फक लर 4 ममागदी धवराचगयी गाउॉऩालरका 178 परब फक लर 4 ममागदी यघगॊगा गाउॉऩालरका 179 परब फक लर 5 कपऩरवसत पवजमनगय गाउॉऩालरका 180 परब फक लर 6 डोलऩा शपोकसणडो गाउॉऩालरका 181 परब फक लर 6 दरख गयाॉस गाउॉऩालरका 182 परब फक लर 6 दरख बगवतीभाई गाउॉऩालरका 183 परब फक लर 6 हमरा खाऩकनाथ गाउॉऩालरका


184 परब फक लर 7 डडलधया नवदगाकलरगाउॉऩाका 185 जनता फक लर 1 तापरजङ पकताङरङ गाउॉऩालरका 186 जनता फक लर 2 सपतयी रऩनी गाउॉऩालरका 187 जनता फक लर 3 यसवा नौकणड गाउॉऩालरका 188 जनता फक लर 3 याभछाऩ दोयमफा गाउॉऩालरका 189 जनता फक लर 4 गोखाक सरीकोट गाउॉऩालरका 190 जनता फक लर 4 रमजङ दोदी गाउॉऩालरका 191 जनता फक लर 5 योलऩा थफाङ गाउॉऩालरका 192 जनता फक लर 6 जाजयकोट छडागाड नगयऩालरका 193 जनता फक लर 6 जमरा तातोऩानी गाउॉऩालरका 194 जनता फक लर 7 दाचकरा नौगाड गाउॉऩालरका 195 भगा फक लर 1 इराभ योङ गाउॉऩालरका 196 भगा फक लर 1 उदमऩय यौताभाई गाउॉऩालरका 197 भगा फक लर 1 ओखरढङङगा णखजीदमवा गाउॉऩालरका 198 भगा फक लर 1 ऩाॉचथय कमभामक गाउॉऩालरका 199 भगा फक लर 2 धनषा रकषभीतनमा गाउॉऩालरका 200 भगा फक लर 2 सराकही याभनगय गाउॉऩालरका 201 भगा फक लर 2 लसयाहा पवरणऩय गाउॉऩालरका 202 भगा फक लर 3 दोरखा शरङ गाउॉऩालरका 203 भगा फक लर 3 धाहदङ जवाराभखी गाउॉऩालरका 204 भगा फक लर 3 धाहदङ तरिऩयासनदयी गाउॉऩालरका 205 भगा फक लर 3 लसनधऩालचोक इकनरावती गाउॉऩालरका 206 भगा फक लर 3 लसनधऩालचोक हरमफ गाउॉऩालरका 207 भगा फक लर 4 गोखाक लबभसन गाउॉऩालरका 208 भगा फक लर 4 तनहॉ बान नगयऩालरका 209 भगा फक लर 4 समाङजा बीयकोट नगयऩालरका 210 भगा फक लर 5 पमठान ऐयावती गाउॉऩालरका 211 भगा फक लर 5 फहदकमा गरवा गाउॉऩालरका 212 लसलबर फक लर 1 भोयङ सनवषी नगयऩालरका 213 लसलबर फक लर 2 ऩसाक ऩकाहाभनऩय गाउॉऩालरका 214 लसलबर फक लर 4 गोखाक धाच गाउॉऩालरका 215 लसलबर फक लर 5 पमठान भाणडवी गाउॉऩालरका 216 लसलबर फक लर 6 जाजयकोट लशवारम गाउॉऩालरका 217 लसलबर फक लर 6 दरख बयवी गाउॉऩालरका 218 लसलबर फक लर 7 अछाभ फाननीगढ़ीजमगढ़ गाउॉऩालरका 219 लसलबर फक लर 7 करारी जानकी गाउॉऩालरका 220 लसलबर फक लर 7 डोटी आदशक गाउॉऩालरका 221 सनचयी कभलसकमर फक लर 1 बोजऩय अरण गाउॉऩालरका 222 सनचयी कभलसकमर फक लर 1 सॊखवासबा चचचचरा गाउॉऩालरका 223 सनचयी कभलसकमर फक लर 3 नवाकोट फरकोटगढी नगयऩालरका 224 सनचयी कभलसकमर फक लर 4 ऩवकत परवास नगयऩालरका 225 सनचयी कभलसकमर फक लर 4 फागरङ काठखोरा गाउॉऩालरका 226 सनचयी कभलसकमर फक लर 5 अघाकखाॉची भारायानी गाउॉऩालरका 227 सनचयी कभलसकमर फक लर 5 गलभी छिकोट गाउॉऩालरका 228 सनचयी कभलसकमर फक लर 7 अछाभ चौयऩाटी गाउॉऩालरका 229 सनचयी कभलसकमर फक लर 7 अछाभ भलरख गाउॉऩालरका 230 सनचयी कभलसकमर फक लर 7 डोटी फडीकदाय गाउॉऩालरका


231 सातनभा फक लर 1 इराभ पाकपोकथभ गाउॉऩालरका 232 सातनभा फक लर 1 उदमऩय उदमऩयगढी गाउॉऩालरका 233 सातनभा फक लर 2 ऩसाक ऩटवाकसगौरी गाउॉऩालरका 234 सातनभा फक लर 2 ऩसाक ऩसाकगढी गाउॉऩालरका 235 सातनभा फक लर 3 दोरखा भरङ गाउॉऩालरका 236 सातनभा फक लर 3 नवाकोट फकसऩाङ गाउॉऩालरका 237 सातनभा फक लर 3 नवाकोट लशवऩयी गाउॉऩालरका 238 सातनभा फक लर 3 भकवानऩय कराश गाउॉऩालरका 239 सातनभा फक लर 3 भकवानऩय वागभती गाउॉऩालरका 240 सातनभा फक लर 3 ररीतऩय कोनजमोसोभ गाउॉऩालरका 241 सातनभा फक लर 6 दरख डङगचवय गाउॉऩालरका 242 सातनभा फक लर 6 सखत चचङगाड गाउॉऩालरका 243 सातनभा फक लर 7 डडलधया बागचवय गाउॉऩालरका

cgrL

)amp cf dfGtDddf jfl0fHo a+sxn]] zfvf yfkgf ugkg] ^ yfgLo txsf] ljj0f

सिन बक परदश जिलला गाउपासलकाdivideनगरपासलका

1 नऩार फक लर 1 तापरजङ लसरयजॊघा गाउॉऩालरका

2 नऩार फक लर 2 यौतहट याजदवी नगयऩालरका

3 नऩार फक लर 2 सराकही ऩसाक गाउॉऩालरका

4 नऩार फक लर 2 सराकही फसफरयमा गाउॉऩालरका

5 नऩार फक लर 4 भनाङ नापक गाउॉऩालरका

6 नऩार फक लर 5 योलऩा रङगरी गाउॉऩालरका

7 नऩार फक लर 6 डोलऩा काईक गाउॉऩालरका

8 नऩार फक लर 7 फाजया तरिवणी नगयऩालरका

9 याशरिम वाणणजम फक लर 6 डोलऩा छाकाकताङसोङ गाउॉऩालरका

10 याशरिम वाणणजम फक लर 6 डोलऩा डोलऩोफदध गाउॉऩालरका

11 याशरिम वाणणजम फक लर 6 डोलऩा भडकचरा गाउॉऩालरका

12 याशरिम वाणणजम फक लर 6 भग भगभकाभाकयोग गाउॉऩालरका

13 याशरिम वाणणजम फक लर 6 भग सोर गाउॉऩालरका

14 याशरिम वाणणजम फक लर 7 फझाङ भरटा गाउॉऩालरका

15 नतरफर फक लर 6 कालरकोट ऩचारझयना गाउॉऩालरका

16 नतरफर फक लर 6 कालरकोट ऩराता गाउॉऩालरका

17 नतरफर फक लर 6 सलमान दाभाक गाउॉऩालरका

18 नतरफर फक लर 7 अछाभ तभाकखाॉद गाउॉऩालरका

19 नतरफर फक लर 7 अछाभ याभायोशन गाउॉऩालरका

20 नतरफर फक लर 7 डोटी सामर गाउॉऩालरका

21 नतरफर फक लर 7 फतडी ऩनचचवय गाउॉऩालरका

22 नऩार इनबरटभणट फक लर 3 लसनधऩालचोक तरिऩयासनदयी गाउॉऩालरका

23 नऩार इनबरटभणट फक लर 5 पमठान नौफहहनी गाउॉऩालरका

24 नऩार इनबरटभणट फक लर 6 जमरा हहभा गाउॉऩालरका

25 नऩार इनबरटभणट फक लर 7 फझाङ कदायसमॉ गाउॉऩालरका

26 हहभारमन फक लर 1 सॊखवासबा भादी नगयऩालरका

27 हहभारमन फक लर 2 फाया फायागढी गाउॉऩालरका

28 हहभारमन फक लर 2 फाया सवणक गाउॉऩालरका

29 हहभारमन फक लर 3 नवाकोट तायकचवय गाउॉऩालरका

30 हहभारमन फक लर 3 नवाकोट भघाङ गाउॉऩालरका


31 हहभारमन फक लर 6 सलमान कभाखभालरका गाउॉऩालरका

32 हहभारमन फक लर 7 फाजया छडदह गाउॉऩालरका

33 हहभारमन फक लर 7 फाजया ऩाणडवगपा गाउॉऩालरका

34 हहभारमन फक लर 7 फाजया सवाभीकातत कक गाउॉऩालरका

35 नऩार एसफीआइ फक लर 1 उदमऩय सनकोशी गाउॉऩालरका

36 नऩार एसफीआइ फक लर 1 खोटाङ साकरा गाउॉऩालरका

37 नऩार एसफीआइ फक लर 2 यौतहट याजऩय गाउॉऩालरका

38 नऩार एसफीआइ फक लर 2 सपतयी फलहीचऩना गाउॉऩालरका

39 नऩार एसफीआइ फक लर 3 काभरऩराञचोक खानीखोरा गाउॉऩालरका

40 नऩार एसफीआइ फक लर 3 धाहदङ गङगाजभना गाउॉऩालरका

41 नऩार एसफीआइ फक लर 3 लसनधरी धमाङरख गाउॉऩालरका

42 नऩार एसफीआइ फक लर 5 योलऩा सनछहयी गाउॉऩालरका

43 नऩार एसफीआइ फक लर 7 डडलधया गनमाऩधया गाउॉऩालरका

44 नऩार फङगरादश फक लर 1 तहरथभ पदाऩ गाउॉऩालरका

45 नऩार फङगरादश फक लर 2 यौतहट दवाहीगोनाही गाउॉऩालरका

46 नऩार फङगरादश फक लर 2 सराकही चनरनगय गाउॉऩालरका

47 नऩार फङगरादश फक लर 4 नवरऩयासी ऩवक फलरङटाय गाउॉऩालरका

48 नऩार फङगरादश फक लर 6 सलमान कालरभाटी गाउॉऩालरका

49 नऩार फङगरादश फक लर 7 कञचनऩय रारझाडी गाउॉऩालरका

50 एबयरट फक लर 1 सॊखवासबा लसरीचोङ गाउॉऩालरका

51 एबयरट फक लर 1 सोरखमफ भाहाकरङ गाउॉऩालरका

52 एबयरट फक लर 7 फझाङ काॉडा गाउॉऩालरका

53 एबयरट फक लर 7 फझाङ तरकोट गाउॉऩालरका

54 एबयरट फक लर 7 फझाङ सभाक गाउॉऩालरका

55 फक अप काठभाणडौ लर 2 ऩसाक कालरकाभाइ गाउॉऩालरका

56 फक अप काठभाणडौ लर 3 धाहदङ खतनमाफास गाउॉऩालरका

57 फक अप काठभाणडौ लर 3 धाहदङ रवीभमारी गाउॉऩालरका

58 फक अप काठभाणडौ लर 3 भकवानऩय याशकसयाङग गाउॉऩालरका

59 फक अप काठभाणडौ लर 5 गलभी भालरका गाउॉऩालरका

60 फक अप काठभाणडौ लर 6 जमरा ऩातायासी गाउॉऩालरका

61 नऩार करडडट एणड कभसक फक लर 1 तापरजङ भरयङदन गाउॉऩालरका

62 नऩार करडडट एणड कभसक फक लर 6 दरख ठाॉटीकाॉध गाउॉऩालरका

63 नऩार करडडट एणड कभसक फक लर 6 दरख भहाफ गाउॉऩालरका

64 एनआइसी एलसमा फक लर 2 धनषा कभरालसदधीदािी गाउॉऩालरका

65 एनआइसी एलसमा फक लर 2 ऩसाक जगयनाथऩय गाउॉऩालरका

66 एनआइसी एलसमा फक लर 2 सपतयी ततयहत गाउॉऩालरका

67 एनआइसी एलसमा फक लर 2 सपतयी भहादवा गाउॉऩालरका

68 एनआइसी एलसमा फक लर 4 समाङजा आॉचधखोरा गाउॉऩालरका

69 एनआइसी एलसमा फक लर 6 जाजयकोट तरिवणीनरगाड नगयऩालरका

70 भाछाऩचछर फक लर 7 दाचकरा अपऩहहभार गाउॉऩालरका

71 भाछाऩचछर फक लर 7 दाचकरा वमाॉस गाउॉऩालरका

72 कभायी फक लर 1 ओखरढङङगा चचशॊखगढी गाउॉऩालरका

73 कभायी फक लर 7 फझाङ छतरफसऩाचथबया गाउॉऩालरका

74 कभायी फक लर 7 फझाङ थराया गाउॉऩालरका

75 कभायी फक लर 7 फझाङ दगाकथरी गाउॉऩालरका

76 कभायी फक लर 7 फाजया गौभर गाउॉऩालरका

77 रकषभी फक लर 1 तापरजङ माङवयक गाउॉऩालरका


78 रकषभी फक लर 1 तापरजङ लसहदङवा गाउॉऩालरका

79 रकषभी फक लर 1 सोरखमफ दधकौलशका गाउॉऩालरका

80 रकषभी फक लर 2 सपतयी वरान पवहर गाउॉऩालरका

81 रकषभी फक लर 3 लसनधऩालचोक लरसॊखऩाखय गाउॉऩालरका

82 रकषभी फक लर 6 रकभ ऩशचचभ फाॉफपकोट गाउॉऩालरका

83 रकषभी फक लर 6 सलमान ढोयचौय गाउॉऩालरका

84 रकषभी फक लर 7 दाचकरा रकभ गाउॉऩालरका

85 लसदधाथक फक लर 5 रकभ ऩवक ऩथाउततयगॊगा गाउॉऩालरका

86 कपष पवकास फक लर 1 सोरखमफ दधकोशी गाउॉऩालरका

87 कपष पवकास फक लर 6 कालरकोट कालरका गाउॉऩालरका

88 कपष पवकास फक लर 6 कालरकोट नयहरयनाथ गाउॉऩालरका

89 कपष पवकास फक लर 6 कालरकोट भहाव गाउॉऩालरका

90 कपष पवकास फक लर 6 जाजयकोट कस गाउॉऩालरका

91 कपष पवकास फक लर 6 जाजयकोट जनीचाॉद गाउॉऩालरका

92 कपष पवकास फक लर 6 जाजयकोट फायकोट गाउॉऩालरका

93 कपष पवकास फक लर 7 फतडी लसगास गाउॉऩालरका

94 गरोफर आइएभइ फक लर 1 सॊखवासबा बोटखोरा गाउॉऩालरका

95 लसहटजनस फक इनटयनशनर लर 5 पमठान णझभरक गाउॉऩालरका

96 लसहटजनस फक इनटयनशनर लर 5 रकभ ऩवक बभ गाउॉऩालरका

97 लसहटजनस फक इनटयनशनर लर 6 हमरा नामखा गाउॉऩालरका

98 लसहटजनस फक इनटयनशनर लर 7 अछाभ ढकायी गाउॉऩालरका

99 लसहटजनस फक इनटयनशनर लर 7 करारी भोहनमार गाउॉऩालरका

100 पराइभ कभलसकमर फक लर 1 उदमऩय तापरी गाउॉऩालरका

101 सनयाइज फक लर 1 खोटाङ फयाहऩोखयी गाउॉऩालरका

102 सनयाइज फक लर 3 काभरऩराञचोक भहाबायत गाउॉऩालरका

103 परब फक लर 4 ममागदी अननऩणक गाउॉऩालरका

104 परब फक लर 4 ममागदी भॊगरा गाउॉऩालरका

105 जनता फक लर 4 नवरऩयासी ऩवक फङदीकारी गाउॉऩालरका

106 जनता फक लर 5 योलऩा दईखोरी गाउॉऩालरका

107 जनता फक लर 5 योलऩा सफकदह गाउॉऩालरका

108 जनता फक लर 6 हमरा अदानचरी गाउॉऩालरका

109 जनता फक लर 6 हमरा चॊखरी गाउॉऩालरका

110 जनता फक लर 6 हमरा ताॉजाकोट गाउॉऩालरका

111 भगा फक लर 3 लसनधऩालचोक ऩाॉचऩोखयी थाङऩार गाउॉऩालरका

112 लसलबर फक लर 2 सराकही धनकौर गाउॉऩालरका

113 सनचयी कभलसकमर फक लर 1 तापरजङ लभकवाखोरा गाउॉऩालरका

114 सातनभा फक लर 1 खोटाङ हदपरङ गाउॉऩालरका

115 सातनभा फक लर 6 कालरकोट साननीतरिवणी गाउॉऩालरका

116 सातनभा फक लर 7 फाजया हहभारी गाउॉऩालरका

ljifondashrL

qm=+= ljifo k[i7 +Vof

1 Gogtd kFhLsf]if DaGwL Jojyf 3

2 shfdividefk6sf] juLs0f shf gf]SfgL DaGwL Jojyf 96

3 Psn u|fxs tyf If]qut shf fk6 ljwfsf] Ldf lgwf0f DaGwL Jojyf 146

4 n]vfgLlt tyf ljQLo ljj0fxsf] 9fFrf DaGwL Jojyf 155

5 hf]lvd Jojyfkg ug] DaGwL Jojyf 223

6 +yfut zfg DaGwL Jojyf 234

7 klj]IfsLo lgb]zg nfu ug] sfo tflnsf DaGwL Jojyf 257

8 nufgL tyf xfos sDkgL DaGwL Jojyf 259

9 tYofIacute ljj0f DaGwL Jojyf 266

10 +yfks ]o gfdfL jf vlbdividelaqmL jf xs xtfGt0f DaGwL Jojyf 302

11 xndashljQLos0f shf DaGwL Jojyf 311

12 shf rgf tyf sfnf]rL DaGwL Jojyf 317

13 clgjfo dfHbftdividejwflgs tntf DaGwL Jojyf 330

14 zfvfdividesfofno vf]Ng] DaGwL Jojyf 336

15 Aofhb DaGwL Jojyf 346

16 ljQLo |f]t +sng DaGwL Jojyf 356

17 ljkGg ju tyf tf]lsPsf If]qdf k|jfx ugkg] shf DaGwL Jojyf 362

18 tf]Gglt xg] sfoIf]q ljtf jf +srg tyf ufEg]divideufleg] DaGwL Jojyf 373

19 DklQ z4Ls0f tyf cft+sjfbL sfodf ljQLo nufgL lgjf0f DaGwL Jojyf 385

20 ljQLo u|fxs +If0f tyf ljQLo fIftf DaGwL Jojyf 412

21 ljljw Jojyf DaGwdf 417


g]kfn fi6laquo a+s

s]Gb|Lo sfofno



Gogtd kFhLsf]if DaGwL Jojyf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfn] sfod ug kg] Gogtd kFhLsf]if DaGwdf


= sfod ug kg] Gogtd kFhLsf]if

Ohfhtkqk|fKt +Yffn] b]xfoadf]lhdsf] Jojyfgf Gogtd kFhLsf]if cgkft sfod ug kg]5

+yf Gogtd k|fylds kFhL tyf kFhLsf]if

sfod ug kg] Jojyf

aeligsAElig ju Capital Adequacy Framework 2015 adf]lhd

aeligvAElig aeliguAElig ju Capital Adequacy Framework 2007 (Updated July 2008) adf]lhd

cflys jif )ampampdivideamp b]lv fli6laquootsf ljsf a+sxn] dfgfGt kdf Capital Adequacy

Framework 2015 adf]lhd Gogtd kFhLsf]if cgkft sfod ug kg]5

jfl0fHo a+sxn] Capital Adequacy Framework 2015 df Jojyf ePadf]lhdsf] Countercyclical Buffer

sfod ug kg] JojyfnfO cf=j= )ampampdivideamp Ddsf] nflu yug ulPsf] 5

= kFhLsf]if

kFhLsf]if eGgfn] k|fylds kFhL ks kFhLsf] of]u Demg kb5

aeligsAElig jusf Ohfhtkqk|fKt +yfxn] kFhLsf]ifsf] u0fgf +nUg cgrL = df Jojyf ePsf] Capital

Adequacy Framework 2015 adf]lhd ug kg]5 aeligvAElig aeliguAElig jusf Ohfhtkqk|fKt +yfn] kFhLsf]ifsf]

u0fgf +nUg cgrL = df Jojyf ePsf] Capital Adequacy Framework 2007 (Updated July 2008)

cgf ug kg]5

= kFhLsf]if DaGwdf k7fpg kg] ljj0fx

-s_ Ohfhtkqk|fKt a+s tyf ljQLo +yfn] hgs dodf klg tf]lsPsf] cgkftdf Gogtd kFhLsf]if

sfod ug kg]5

-v_ Ohfhtkqk|fKt a+s tyf ljQLo +yfn] kFhLsf]ifsf] ljj0f k|To]s dlxgfsf] dfGtsf] ljQLo

ljj0fsf cfwfdf tf]lsPsf] 9fFrfdf tof uL cfGtls n]vfkLIfsaf6 k|dfl0ft ufO o a+ssf]

lkf]l6ordf kf]6n dfkmt k|To]s dlxgf dfKt ePsf] lbg leq k7fO Sg kg]5

$= ICAAP dfubzg DaGwdf

Ohfhtkqk|fKt aeligsAElig ju fli6laquootsf aeligvAElig jusf +yfn] o a+saf6 hfL ulPsf] Internal

Capital Adequacy Assesment Process (ICAAP) Guidelines kfngf ugkg]5


= n]vfkLIf0f ufpg lsg]

kFhLsf]if kofKt gePsf a+s tyf ljQLo +yfxsf] Jofjflos cjyfaf] hfgsfL lng o a+sn]

cfjZos 7fg]df dNofIacuteg n]vfkLIf0f -Due Diligence Audit_ ufpg Sg]5 f] jfkt nfUg] vr

DalGwt +yfn] g eStfgL ug kg]5

^= kFhLsf]if DaGwL lgb]zgxsf] kfngf gePdf xg] sfjfxL

-s_ Ohfhtkqk|fKt +yfn] kFhLsf]if DaGwL lgb]zg kfngf gu]df zL3| wffTds sfjfxL DaGwL

ljlgodfjnL )amp$ adf]lhdsf] sfjfxL xg]5

-v_ Ohfhtkqk|fKt +yfn] sg cflys jifsf] aLrsf] sg cjlwdf tf]lsPsf] cgkftdf Gogtd

kFhLsf]if sfod ug gs]sf] ePtfklg f]xL cflys jifsf] cGTodf tf]lsPsf] cgkftdf Gogtd

kFhLsf]if sfod ePsf] cfwfdf gub nfef+z tyf af]g ]o 3f]if0ffdivideljt0f ug kfOg] 5g

amp= vf]hL arfpm


PsLs[t lgb]zg )amp^ sf] Gogtd kFhLsf]if DaGwL Jojyf O=k|f lgb]zg g+= divide)amp^ af6 hfL

ulPsf] lgb]zg tyf f] kZrft ldlt )ampamp ebf ut]Dd hfL ePsf o ljifoFu DalGwt

Dk0f klkqx




cgrL g+= = Capital Adequacy Framework

2015

1 INTRODUCTION

11 BACKGROUND


requirements In 1988 the Basel Committee on Banking Supervision (BCBS)1 developed the Capital

Accord which is known as Basel I to align the capital adequacy requirements applicable especially to

banks in G-10 countries Basel I introduced two key concepts First it defined what banks could hold as

capital as well as designating capital as Tier 1 or Tier 2 according to its loss-absorbing or creditor-

protecting characteristics The second key concept introduced in Basel I was that capital should be held

by banks in relation to the risks that they face The major risks faced by banks relate to the assets held on

balance sheet Thus Basel I calculated banks‟ minimum capital requirements as a percentage of assets

which are adjusted in accordance with their riskiness and assigning risk weights to assets Higher weights

are assigned to riskier assets such as corporate loans and lower weights are assigned to less risky assets

such as exposures to government

The BCBS released the International Convergence of Capital Measurements and Capital Standards

Revised Framework popularly known as Basel II on June 26 2004 This framework was updated in

November 2005 and a comprehensive version of the framework was issued in June 2006 Basel II builds

significantly on Basel I by increasing the sensitivity of capital to key bank risks In addition Basel II

recognizes that banks can face a multitude of risks ranging from the traditional risks associated with

financial intermediation to the day-to-day risks of operating a business as well as the risks associated with

the ups and downs of the local and international economies As a result the framework more explicitly

associates capital requirements with the particular categories of major risks that banks face

The Basel II capital framework also recognizes that large usually internationally active banks have

already put in place sophisticated approaches to risk measurement and management based on statistical

inference rather than judgment alone Thus the framework allows banks under certain conditions to use

their own bdquointernal‟ models and techniques to measure the key risks that they face the probability of loss

and the capital required to meet those losses In developing the new framework the Basel Committee

incorporated many elements that help to promote a sound and efficient financial system over and above

the setting of minimum capital requirements Keeping this in mind the Basel II framework incorporates

three complementary bdquopillars‟ that draw on the range of approaches to help ensure that banks are

adequately capitalized in commensurate with their risk profile

The Basel Committee on Banking Supervision (BCBS) released a comprehensive reform package entitled

ldquoBasel III A global regulatory framework for more resilient banks and banking systemsrdquo (known as

Basel III capital regulations) in December 2010 Basel III reforms are the response of the Basel

Committee on Banking Supervision (BCBS) to improve the banking sector‟s ability to absorb shocks

arising from financial and economic stress whatever the source thus reducing the risk of spill over from

the financial sector to the real economy Basel III reforms strengthen the bank-level ie micro prudential

regulation with the intention to raise the resilience of individual banking institutions in periods of stress

1 The Basel Committee on Banking Supervision is a committee of banking supervisory authorities that was established by the

central bank governors of the Group of Ten countries in 1975 It consists of senior representatives of bank supervisory





Besides the reforms have a macro prudential focus also addressing system wide risks which can build

up across the banking sector as well as the procyclical amplification of these risks over time These new

global regulatory and supervisory standards mainly seek to raise the quality and level of capital (Pillar 1)

to ensure that banks are better able to absorb losses on both a going concern and a gone concern basis

increase the risk coverage of the capital framework introduce leverage ratio to serve as a backstop to the

risk-based capital measure raise the standards for the supervisory review process (Pillar 2) and public

disclosures (Pillar 3) etc The macro prudential aspects of Basel III are largely enshrined in the capital

buffers Both the buffers ie the capital conservation buffer and the countercyclical buffer are intended to

protect the banking sector from periods of excess credit growth

The Basel Committee on Banking Supervisions (BCBS) recommendations on capital accord are

important guiding frameworks for the regulatory capital requirement to the banking industry all over the

world and Nepal is no exception Realizing the significance of capital for ensuring the safety and

soundness of the banks and the banking system at large Nepal Rastra Bank (NRB) has developed and

enforced capital adequacy requirement based on international practices with an appropriate level of

customization based on domestic state of market developments

With a view of adopting the international best practices NRB has already issued the Basel III

implementation action plan and expressed its intention to adopt the Basel III framework albeit in a

simplified form In line with the international development and thorough discussion with the stakeholders

evaluation and assessment of impact studies at various phases this framework has been drafted This

framework provides the guidelines for the implementation of Basel III framework in Nepal The Basel III

capital regulations continue to be based on three-mutually reinforcing Pillars viz minimum capital

requirements supervisory review of capital adequacy and market discipline of the Basel II capital

adequacy framework

12 OBJECTIVE

The main objective of this framework is to develop safe and sound financial system by way of


to ensure that each bank maintain a level of capital which


(ii) is commensurate with the risk associated activities and profile of the banks


13 PRE-REQUISITES


requisites are

(i) Implementation of Basel Core Principles for effective Banking Supervision




14 RESPONSIBILITY

The board of directors of each bank shall be responsible for establishing and maintaining at all

times an adequate level of capital The capital standards herein are the minimum that is acceptable

for banks that are fundamentally sound well managed and have no material financial or

operational weaknesses Thus banks are generally expected to operate above the limits prescribed

by this framework



This framework shall be applicable to all A Class financial institutions2 licensed to conduct

banking business in Nepal under the Bank and Financial Institution Act 2073

This capital adequacy framework shall be applicable uniformly to all A class financial institutions

on a stand-alone basis and as well as on a consolidated basis where the bank is member of a

consolidated banking group For the purpose of capital adequacy the consolidated bank means a

group of financial entities parent or holding company of which a bank is a subsidiary All banking

and other relevant financial activities (both regulated and unregulated) conducted within a group

including a bank shall be captured through consolidation Thus majority owned or controlled

financial entities should be fully consolidated If any majority owned subsidiary institutions are not

consolidated for capital purposes all equity and other regulatory capital investments in those

entities attributable to the group will be deducted except otherwise prescribed and the assets and

liabilities as well as third party capital investments in the subsidiary will be removed from the

bank‟s balance sheet for capital adequacy purposes





These approaches for credit and operational risk are based on increasing risk sensitivity and allow

banks to select an approach that is most appropriate to the stage of development of banks‟

operations

The product and services offered by the Nepalese Banks are still largely conventional in

comparison with other economies This coupled with the various inherent limitations of our system

like the limitation of credit rating practices makes the advanced approaches like Internal Ratings

Based Approach or even Standardized Approach impractical and unfeasible Thus at this juncture

this framework prescribes Simplified Standardized Approach (SSA) to measure credit risk while

Basic Indicator Approach and an indigenous Net Open Position Approach for measurement of

Operational Risk and Market Risk respectively


This framework prescribes the simplest of the available approaches at the initial phase with a vision

to move onto more complex and risk sensitive approaches as the market gradually gains maturity

Banks willing to adopt advanced approaches even for internal purposes should obtain prior written

approval from Nepal Rastra Bank on providing evidence that they have the resources and the

capability to adopt the proposed approaches

A bank will not be allowed to choose to revert to a simpler approach once it has been approved for

a more advanced approach without supervisory approval However if a supervisor determines that

a bank using a more advanced approach no longer meets the qualifying criteria for an advanced

approach it may allow the bank to revert to a simpler approach for some or all of its operations

until it meets the conditions specified by the supervisor for returning to a more advanced approach

2 ldquoArdquo class financial institutions refers to ldquoCommercial Banksrdquo


18 TRANSITIONAL ARRANGEMENTS

In order to ensure smooth migration to Basel III without aggravating any near term stress

appropriate transitional arrangements have been made The transitional arrangements for capital

ratios will begin from Mid July 2016 (Shrawan 2073) Capital ratios and deductions from

Common Equity will be fully phased-in and implemented as on mid july 2019 The phase-in

arrangements for banks are indicated in the following Table

BASEL III in Nepal

Transition Period

( Mid July)

2015 2016 2017 2018 2019

Minimum Common Equity Capital Ratio 400 450 450 450 450

Capital Conservation Buffer 100 125 150 200 250

Minimum common equity plus capital

conservation buffer 500 575 600 650 700

Minimum Tier 1 Capital

(Excluding conservation buffer) 600 600 600 600 600

Minimum Total Capital

Excluding conservation buffer) 1000 975 950 900 850

Minimum Total Capital (including

conservation buffer ) 1100 1100 1100 1100 1100

Counter Cyclical Buffers

Introduce

minimum

standard

0-25 0-25 0-25 0-25

Leverage Ratio

Introduce

minimum

standard

Offsite Monitoring

400

Migration

to

Pillar 1

Liquidity coverage ratio Review Existing

Framework LCR 100

LCR

100

LCR

100

Net stable funding ratio

Observation

and Parallel Run

Introduce

minimum

standard

Implemented

SIFI Measures NRB shall issue the regulation

19 EFFECTIVE DATE

All banks within the scope of this framework should adopt the prescribed approaches from Mid

July 2016 (Fiscal Year 207374) In order to ensure smooth transition to new approach prescribed

by this framework a parallel run from Mid January 2016 (Poush End 2072) to Mid July 2016

(Asar End 2073) will be conducted The banks are required to submit their capital adequacy report

to the Bank Supervision Department on a monthly basis Based on the findings of the parallel run

further amendments and modification will be incorporated in the framework wherever deemed

necessary


2 REQUIREMENTS FOR CAPITAL FUNDS


The qualifying regulatory capital shall consist of the sum of the following components

a Tier 1 Capital (Core Capital)

A Common Equity Tier 1 (CET1)

B Additional Tier 1 (AT1)

b Tier 2 Capital (Supplementary Capital)

The detailed description of the components of regulatory capital and their elements are as follows

I Tier 1 Capital (Core Capital)


capital which is comprised of equity capital and disclosed reserves This key element of capital

is the basis on which most market judgments of capital adequacy are made and it has a crucial

bearing on profit margins and a banks ability to compete

The BCBS has therefore concluded that capital for supervisory purposes should be defined in

two tiers in a way which will have the effect of requiring at least 50 of a banks capital base

to consist of a core element comprised of equity capital and published reserves from post-tax

retained earnings




Tier 1 Capital shall consist of Common Equity Tier 1 Capital and Additional Tier 1 Capital and

the sum of these two capital shall be total Tier 1 Capital

A Common Equity Tier 1 Capital

Common Equity is recognized as the highest quality component of capital and is the primary

form of funding which ensures that a bank remains solvent Common Equity Tier 1 Capital

consists of the sum of the following elements

(i) Common shares issued by the bank that meet the criteria for classification as common shares

for regulatory purposes

(ii) Stock surplus (share premium) resulting from the issue of instruments included in

Common Equity Tier 1

(iii) Statutory General Reserve

(iv) Retained Earnings available for distribution to shareholders

(v) Un-audited current year cumulative profit after all provisions including staff bonus and

taxes as well as regulatory adjustments Where such provisions and regulatory

adjustments are not made this amount shall not qualify as Common Equity Tier 1 capital

(vi) Capital Redemption Reserves created in lieu of redeemable instruments

(vii) Capital Adjustment reserves created in respect of increasing the capital base of the bank

(viii) Dividend Equalization Reserves


(ix) Other free reserves if any

(x) Bargain purchase gain arises on merger and acquisitions However prior approval of

NRB is required for it to include in Common Equity Tier 1 Capital

(xi) Any other type of instruments notified by NRB from time to time for inclusion in

Common Equity Tier 1 capital and

(xii) Less Regulatory adjustments deductions applied in the calculation of Common Equity

Tier 1 capital

Criteria for common shares issued by the bank for inclusion in Common Equity

Common shares must meet the following criteria to be included in Common Equity Tier 1

Capital

1 All common shares should be voting shares

2 Represent the most subordinate claim in liquidation of the bank

3 Be entitled to a claim on the residual assets which is proportional to its share of paid up

capital after all senior claims have been repaid in liquidation (ie has an unlimited and

variable claim not a fixed or capped claim)

4 Principal is perpetual and never repaid outside of liquidation (except discretionary

repurchases buy backs or other means of effectively reducing capital in a discretionary

manner with the prior approval of NRB which is allowable under relevant law as well as

guidelines if any issued by NRB in the matter)

5 The bank does nothing to create an expectation at issuance that the instrument will be

bought back redeemed or cancelled nor do the statutory or contractual terms provide any

feature which might give rise to such an expectation

6 Distributions are paid out of distributable items The level of distributions is not in any

way tied or linked to the amount paid up at issuance and is not subject to a contractual

cap (except to the extent that a bank is unable to pay distributions that exceed the level of

distributable items) As regards bdquodistributable items‟ it is clarified that the dividend on

common shares will be paid out of the current year‟s profit and retained earnings only

7 There are no circumstances under which the distributions are obligatory Non-payment is

therefore not an event of default

8 Distributions are paid only after all legal and contractual obligations have been met and

payments on more senior capital instruments have been made This means that there are

no preferential distributions including in respect of other elements classified as the

highest quality issued capital

9 It is the paid up capital that takes the first and proportionately greatest share of any losses

as they occur Within the highest quality capital each instrument absorbs losses on a

going concern basis proportionately and pari passu with all the others

10 The paid up amount is classified as equity capital (ie not recognised as a liability) for

determining balance sheet insolvency

11 The paid up amount is classified as equity under the relevant accounting standards

12 It is directly issued and paid up and the bank cannot directly or indirectly have funded the

purchase of the instrument Banks should also not extend loans against their own shares


13 The paid up amount is neither secured nor covered by a guarantee of the issuer or related

entity nor subject to any other arrangement that legally or economically enhances the

seniority of the claim

14 Paid up capital is only issued with the approval of the owners of the issuing bank either

given directly by the owners or if permitted by applicable law given by the Board of

Directors or by other persons duly authorized by the owners

15 Paid up capital is clearly and separately disclosed in the bank‟s balance sheet

B Additional Tier 1 Capital

Additional Tier 1 Capital mainly include the instruments either classified as equity under

relevant accounting standards but are not the common equity share and hence not includible in

common equity tier 1 or the instrument which are classified as liabilities under relevent

accounting standards however it is includible in additional tier 1 capital Under Basel III non-

common equity elements to be included in Tier 1 capital should absorb losses while the bank

remains a going concern Towards this end one of the important criteria for Additional Tier 1

instruments is that these instruments should have principal loss absorption through either (i)

conversion into common shares at an objective pre-specified trigger point or (ii) a write-down

mechanism which allocates losses to the instrument at a pre-specified trigger point Banks

should not issue Additional Tier 1 capital instruments to the retail investors

Additional Tier 1 capital consists of the sum of the following elements

(i) Perpetual Non Cumulative Preference Share (PNCPS) and Perpetual Debt Instruments

(PDI) issued by the bank that meet the criteria for inclusion in Additional Tier 1 capital

(ii) Stock surplus (share premium) resulting from the issue of PNCPS instruments included in

Additional Tier 1 capital and

(iii) Less Regulatory adjustments deductions applied in the calculation of Additional Tier 1

capital

Criteria for Instruments issued by the bank for inclusion in Additional Tier 1

Perpetual Non Cumulative Preference Share (PNCPS) and Perpetual Debt Instruments (PDI)

issued by the bank must meet the following criteria to be included in Additional Tier 1 Capital



2 The claim of investors of the instruments shall be

(A) In case of Perpetual Non Cumulative Preference Shares

(i) Superior to the claims of investors in equity shares and

(ii) Subordinated to the claims of PDIs all Tier 2 regulatory capital instruments

depositors and general creditors of the bank

(B) In case of Perpetual Debt Instruments

(i) Superior to the claims of investors in equity shares and perpetual non-cumulative

preference shares

(ii) Subordinated to the claims of depositors general creditors and subordinated debt

of the bank

3 The instruments should be neither secured nor covered by a guarantee of the issuer or

related entity or other arrangement that legally or economically enhances the seniority of


the claim vis-agrave-vis bank creditors

4 The instruments should be perpetual ie there is no maturity date and there are no step-ups

or other incentives to redeem

5 The Instruments may be callable at the initiative of the issuer This means that the

instruments shall not be issued with ldquoPut Optionrdquo However banks may issue instruments

with a ldquoCall Optionrdquo at a particular date subject to following conditions

a) The call option on the instrument is permissible after ten years of issuance

b) To exercise a call option a bank must receive prior approval of NRB

c) A bank must not do anything which creates an expectation that the call will be

exercised and

d) Banks must not exercise a call unless

i The bank replaces the called instrument with capital of the same or better quality

and the replacement of this capital is done at conditions which are sustainable for

the income capacity of the bank or

ii The bank demonstrates that its capital position is well above the minimum


6 Any repayment of principal (eg through repurchase buy-back or redemption) must be with

prior approval of NRB and banks should not assume or create market expectations that

supervisory approval will be given Banks may repurchase buy-back redeem the

instruments only if

(a) The bank replaces such instrument with capital of the same or better quality and

the replacement of this capital is done at conditions which are sustainable for the

income capacity of the bank or

(b) The bank demonstrates that its capital position is well above the minimum capital

requirements after the repurchase buy-back redemption

7 Dividendcoupon discretion

a the bank must have full discretion at all times to cancel distributionspayments

b cancellation of discretionary payments must not be an event of default

c banks must have full access to cancelled payments to meet obligations as they fall due

and

d cancellation of distributionspayments must not impose restrictions on the bank except in

relation to distributions to common stockholders

8 Dividendscoupons must be paid out of bdquodistributable items‟

As regards bdquodistributable items‟ it is clarified that the dividend on perpetual non-

cumulative preference shares (PNCPS) will be paid out of current year‟s profit only

In case of coupon on perpetual debt instruments (PDI) it is clarified that if the payment of

coupons on perpetual debt instrument (PDI) is likely to result in losses in the current year

their declaration should be precluded to that extent

Dividend on PNCPS and coupons on PDI should not be paid out of retained earnings

reserves In other words payment of dividendcoupons should not have the effect of

reducing retained earnings reserves

9 The instrument cannot have a credit sensitive dividendcoupon feature that is a


dividendcoupon that is reset periodically based in whole or in part on the banking

organizations credit standing

10 The dividendcoupon shall not be cumulative ie dividendcoupon missed in a year will

not be paid in future years even if adequate profit is available and the level of CAR

conforms to the regulatory minimum When dividendcoupon is paid at a rate lesser than

the prescribed rate the unpaid amount will not be paid in future years even if adequate

profit is available and the level of CAR conforms to the regulatory minimum

11 The instrument cannot contribute to liabilities exceeding assets if such a balance sheet test

forms part of requirement to prove insolvency by any law or otherwise

12 Instruments classified as liabilities for accounting purposes must have principal loss

absorption through either (i) conversion to common shares at an objective pre-specified

trigger point or (ii) a write-down mechanism which allocates losses to the instrument at a

pre-specified trigger point The write-down will have the following effects

a Reduce the claim of the instrument in liquidation

b Reduce the amount re-paid when a call is exercised and

c Partially or fully reduce coupondividend payments on the instrument

13 Neither the bank nor a related party over which the bank exercises control or significant

influence (as defined under relevant Nepal Financial Reporting Standards) can have

purchased the instrument nor can the bank directly or indirectly have funded the purchase

of the instrument

14 The instrument cannot have any features that hinder recapitalization such as provisions that

require the issuer to compensate investors if a new instrument is issued at a lower price

during a specified time frame

II Tier 2 (Supplementary) Capital

The Supplementary (Tier 2) Capital includes reserves which have been passed through the profit

and loss account and all other capital instruments eligible and acceptable for capital purposes

Elements of the Tier 2 capital will be reckoned as capital funds up to a maximum of 100 percent

of Tier 1 capital arrived at after making regulatory adjustmentsdeductions In case where the

Tier 1 capital of a bank is negative the Tier 2 capital for regulatory purposes shall be considered

as zero and hence the capital fund in such cases shall be equal to the core capital

The Tier 2 Capital consists of the sum of the following elements

(i) Preference Share Capital Instruments [Perpetual Cumulative Preference Shares (PCPS)

Redeemable Non-Cumulative Preference Shares (RNCPS) Redeemable Cumulative

Preference Shares (RCPS)] issued by the bank with the maturity of 5 years or above

(ii) Subordinated term debt fully paid up with a maturity of 5 years or above unsecured and


before maturity Since subordinated term debt is not normally available to participate in

the losses the amount eligible for inclusion in the capital adequacy calculations is limited

to 50 of core capital Moreover to reflect the diminishing value of these instruments as

a continuing source of strength a cumulative discount (amortization) factor of 20 per

annum shall be applied for capital adequacy computations during the last 5 years to

maturity

(iii) Hybrid capital instruments combine certain characteristics of debt and certain

characteristics of equity Each such instrument has a particular feature which can be


considered to affect its quality as capital Where these instruments have close similarities



Rastra Bank

(iv) Stock surplus (share premium) resulting from the issue of instruments included in Tier 2

capital

(v) General loan loss provision limited to a maximum of 125 of total Credit Risk

Weighted Exposures General loan loss provision refers to provisions or loan- loss

reserves held against future presently unidentified losses are freely available to meet

losses which subsequently materialize and therefore qualify for inclusion in Tier 2

Capital However impairment loss booked under NFRS as per Incurred Loss Model shall

not be eligible to be included in Tier 2 Capital as the impairment is recognized on loss

incurred and not for the future

Loan loss provision created on pass loan as per regulatory requirement shall be eligible

for inclusion Tier 2 Capital

(vi) Exchange equalization reserves created by banks as a cushion for unexpected losses

arising out of adverse movements in foreign currencies

(vii) Investment adjustment reserves to the extent created out of retained earning ie

appropriation of profit

(viii) Any other type of instruments notified by NRB from time to time for inclusion in Tier 2

capital

(ix) Less Regulatory adjustments deductions applied in the calculation of Tier 2 capital

Criteria for Instruments issued by the bank for inclusion in Tier 2 Capital

Preference Share Capital Instruments [Perpetual Cumulative Preference Shares (PCPS)

Redeemable Non-Cumulative Preference Shares (RNCPS) Redeemable Cumulative Preference

Shares (RCPS)] Subordinated Term Debt and Hybrid Capital Instrument issued by the bank

must meet the following criteria to be included in Tier 2 Capital



2 These instruments could be either perpetual or dated with a maturity period of minimum 5

years or more and there should be no step-ups or other incentives to redeem The perpetual

instruments shall be cumulative The dated instruments could be cumulative or non-

cumulative

3 The dated instruments (both cumulative and non-cumulative) shall be subjected to a

progressive discount for capital adequacy purposes over the last five years of their tenor as

they approach maturity as indicated in the table below for being eligible for inclusion in

Tier 2 capital

Remaining Maturity of Instruments Rate of Discount

()

Less than one year 100

One year and more but less than two years 80

Two years and more but less than three years 60

Three years and more but less than four years 40

Four years and more but less than five years 20


4 DividendCouponRate of Interest

(i) The dividendcoupon payable to the investors may be either at a fixed rate or at a floating rate referenced to a market determined rupee interest benchmark rate

(ii) The instrument cannot have a credit sensitive coupon feature ie a coupon that is reset periodically based in whole or in part on the banks‟ credit standing

5 The claims of the investors in instruments shall be

(i) senior to the claims of investors in instruments eligible for inclusion in Tier 1

capital

(ii) subordinate to the claims of all depositors and general creditors of the bank and

(iii) Neither secured nor covered by a guarantee of the issuer or related entity or other

arrangement that legally or economically enhances the seniority of the claim vis-agrave-

vis bank creditors

6 The instruments shall not be issued with ldquoPut Optionrdquo However the Instruments may be

callable at the initiative of the issuer Banks may issue instruments with a ldquoCall Optionrdquo at

a particular date subject to the following conditions

(i) The call option on the instrument is permissible after five years of issuance

(ii) To exercise a call option a bank must receive prior approval of NRB and

(iii) A bank must not do anything which creates an expectation that the call will be

exercised and

(iv) Banks must not exercise a call unless

(a) The bank replaces the called instrument with capital of the same or better

quality and the replacement of this capital is done on conditions which are

sustainable for the income capacity of the bank or

(b) The bank demonstrates that its capital position is well above the minimum


7 Treatment in Bankruptcy Liquidation

The investor must have no rights to accelerate the repayment of future scheduled payments

(coupon or principal) except in bankruptcy and liquidation

8 Prohibition on Purchase Funding of Instruments

Neither the bank nor a related party over which the bank exercises control or significant

influence (as defined under relevant Nepal Financial Reporting Standards) should purchase

the instrument nor can the bank directly or indirectly should fund the purchase of the

instrument Banks should also not grant advances against the security of the debt

instruments issued by them


22 LOSS ABSORPTION OF ADDITIONAL TIER 1 INSTRUMENTS (AT1) AT THE PRE-

SPECIFIED TRIGGER

I Level of Pre-specified Trigger and Amount of Equity to be Created by Conversion

Write-down

1 As a bank‟s capital conservation buffer falls to 0625 of RWE it will be subject to

100 profit retention requirements One of the important objectives of capital

conservation buffer is to ensure that a bank always operates above minimum Common

Equity Tier 1 (CET1) level Therefore a pre-specified trigger for loss absorption through

conversion write-down of the level of Additional Tier 1 (AT1) instruments (PNCPS and

PDI) at CET1 of 5125 of RWEs (minimum CET1 of 45 + 25 of capital

conservation buffer of 25 ie 0625) has been fixed

2 The write-down conversion must generate CET1 under applicable Nepal Financial

Reporting Standards equal to the written-down converted amount net of tax if any

3 The aggregate amount to be written-down converted for all such instruments on

breaching the trigger level must be at least the amount needed to immediately return the

bank‟s CET1 ratio to the trigger level or if this is not sufficient the full principal value

of the instruments Further the issuer should have full discretion to determine the amount

of AT1 instruments to be convertedwritten-down subject to the amount of

conversionwrite-down not exceeding the amount which would be required to bring the

total Common Equity ratio to 7 of RWEs (minimum CET1 of 45 + capital

conservation buffer of 25)

4 The conversion write-down of AT1 instruments are primarily intended to replenish the

equity in the event it is depleted by losses Therefore banks should not use conversion

write-down of AT1 instruments to support expansion of balance sheet by incurring

further obligations booking assets Accordingly a bank whose total Common Equity

ratio slips below 7 due to losses and is still above 5125 ie trigger point should seek

to expand its balance sheet further only by raising fresh equity from its existing

shareholders or market and the internal accruals However fresh exposures can be taken

to the extent of amortization of the existing ones If any expansion in exposures such as

due to drawdown of sanctioned borrowing limits is inevitable this should be

compensated within the shortest possible time by reducing other exposures The bank

should maintain proper records to facilitate verification of these transactions by its

internal auditors statutory auditors and supervisors

II Types of Loss Absorption Features

5 Banks may issue AT1 instruments with conversion write-down features Further banks

may issue single AT1 instrument having both conversion and write-down features with

the option for conversion or write-down to be exercised by the bank Whichever option is

exercised it should be exercised across all investors of a particular issue

6 When a bank breaches the pre-specified trigger of loss absorbency of AT1 and the equity

is replenished either through conversion or write-down such replenished amount of

equity will be excluded from the common equity tier 1 of the bank for the purpose of

determining the proportion of earnings to be paid out as dividend in terms of rules laid

down for maintaining capital conservation buffer However once the bank has attained a

total Common Equity ratio of 7 without counting the replenished equity capital that

point onwards the bank may include the replenished equity capital for all purposes


7 The conversion write-down may be allowed more than once in case a bank hits the pre-

specified trigger level subsequent to the first conversion write-down which was partial

III Treatment of AT1 Instruments in the event of Liquidation Merger Acquisition of the

Bank

8 If a bank goes into liquidation before the AT1 instruments have been written-down

converted these instruments will absorb losses in accordance with the order of seniority

indicated in the offer document and legal provisions governing priority of charges The

order of seniority indicated in the offer document should be in compliance with the

provision of Banking Act

9 If a bank goes into liquidation after the AT1 instruments have been written-down the

holders of these instruments will have no claim on the proceeds of liquidation

10 If a bank is merged withacquired by any other bank before the AT1 instruments have

been written-downconverted these instruments will become part of the corresponding

categories of regulatory capital of the new bank emerging after the mergeracquisition

11 If a bank is merged with any other bank after the non-equity regulatory capital

instruments have been written-down these cannot be written-up by the merged entity

IV Fixation of Conversion Price Capping of Number of Shares Voting Rights

12 Banks may issue AT1 instruments with conversion features either based on price fixed at

the time of issuance or based on the market price prevailing at the time of conversion

13 There will be a possibility of the debt holders receiving a large number of shares in the

event the share price is very low at the time of conversion Thus debt holders will end up

holding the number of shares and attached voting rights exceeding the legally permissible

limits Banks should therefore always keep sufficient headroom to accommodate the

additional equity due to conversion without breaching any of the statutory regulatory

ceilings especially that for maximum shareholdings and maximum voting rights per

investors group of related investors In order to achieve this banks should cap the

number of shares and or voting rights in accordance with relevant laws and regulations

on Ownership and Governance of banks Banks should adequately incorporate these

features in the terms and conditions of the instruments in the offer document

V Order of Conversion Write-down of Various Types of AT1 Instruments

14 The instruments should be converted written-down in order in which they would absorb

losses in a gone concern situation Banks should indicate in the offer document clearly

the order of conversion write-down of the instrument in question vis-agrave-vis other capital

instruments which the bank has already issued or may issue in future


Banks shall be required to deduct the following from the Common Equity Tier 1 capital for capital

adequacy purposes The claims that have been deducted from Common Equity Tier 1 capital shall

be exempt from risk weights for the measurement of credit risk

a Book value of goodwill and all other intangible assets

Goodwill and all other intangible assets should be deducted from Common Equity Tier 1

capital including any goodwill included in the valuation of significant investments in the

capital of banking financial and insurance entities which are outside the scope of regulatory

consolidation


The full amount of the intangible assets is to be a deducted net of any associated deferred tax

liabilities which would be extinguished if the intangible assets become impaired or

derecognized under the relevant accounting standards For this purpose the definition of

intangible assets would be in accordance with the Nepal Financial Reporting Standards


Deferred Tax Assets computed as under should be deducted from Common Equity Tier 1

(i) Deferred Tax Assets associated with the accumulated tax losses

(ii) Deferred Tax Assets other than associated with the accumulated tax losses net of

Deferred Tax Liabilities if any Where the Deferred Tax Liabilities is in excess of the

Deferred Tax Assets (excluding Deferred Tax Assets associated with accumulated

losses) the excess shall neither be adjusted against item (i) nor added to Common

Equity Tier 1 capital


expense share issue expense deferred revenue expenditure etc

d Investment in Securities of financial institutions licensed by Nepal Rastra Bank3





h Reciprocal crossholdings of bank capital artificially designed to inflate the capital position of

the bank

i Cash Flow Hedge Reserve

The amount of the cash flow hedge reserve which relates to the hedging of items that are not

fair valued on the balance sheet (including projected cash flows) should be derecognized in

the calculation of Common Equity Tier 1 This means that positive amounts should be

deducted and negative amounts should be added back This treatment specifically identifies

the element of the cash flow hedge reserve that is to be derecognized for prudential purposes

It removes the element that gives rise to artificial volatility in Common Equity as in this case

the reserve only reflects one half of the picture (the fair value of the derivative but not the

changes in fair value of the hedged future cash flow)

j Defined Benefit Pension Fund Assets and Liabilities

Defined benefit pension fund liabilities as included on the balance sheet must be fully

recognized in the calculation of Common Equity Tier 1 capital (ie Common Equity Tier 1

capital cannot be increased through derecognizing or unrecognition of these liabilities) For

each defined benefit pension fund that is an asset on the balance sheet the asset should be

deducted in the calculation of Common Equity Tier 1 net of any associated deferred tax

liability which would be extinguished if the asset should become impaired or derecognized

under the relevant accounting standards

k Negative balance of Reserve Accounts

3 Investment in shares of institutions where the waiver has been explicitly provided by NRB are subject to risk weight of

100 and shall not be deducted from Tier 1 capital



comprehensive income in equity such as revaluation reserve fair value reserve actuarial loss






l Any other instruments as stipulated by Nepal Rastra Bank from time to time

24 CAPITAL FUNDS

The capital fund is the summation of Tier 1 and Tier 2 capital and Tier 1 capital is the total of

common equity Tier 1 and additional Tier 1 capital A bank should compute capital ratios in the

following manner

Common Equity tier 1 capital ratio = Common Equity Tier 1 Capital


Tier 1 capital ratio = Eligible tier 1 Capital


Total Capital Ratio (CAR) = Eligible Total Capital


Total Risk Weighted Exposure = Credit Risk RWEyen+Market Risk RWE+ Operational Risk

RWE + Supervisory Adjustment under Pillar II

yen RWE= Risk weighted Exposure

CAR=Capital Adequacy Ratio

(i) Banks shall maintain a minimum total capital (MTC) of 85 of total risk weighted

assets (RWAs) ie capital to risk weighted assets (CRAR)

(ii) Common Equity Tier 1 (CET1) capital must be at least 45 of risk-weighted assets

(RWAs) ie for credit risk + market risk + operational risk on an ongoing basis

(iii) Tier 1 capital must be at least 6 of RWAs on an ongoing basis Thus within the

minimum Tier 1 capital Additional Tier 1 capital can be admitted maximum at 15 of

RWAs

(iv) Total Capital (Tier 1 Capital plus Tier 2 Capital) must be at least 85 of RWAs on an

ongoing basis The sum total of the different components of the Tier 2 capitals will be

limited to the sum total of the various components of the Tier 1 capital net of deductions

as specified in paragraph 23 In case the Tier 1 capital is negative Tier 2 capital shall be

considered to be Nil for regulatory capital adequacy purposes and hence in such a

situation the capital fund shall be equal to the Tier 1 capital

(v) If a bank has complied with the minimum Common Equity Tier 1 and Tier 1 capital

ratios then the excess Additional Tier 1 capital can be admitted for compliance with the

minimum CRAR of 85 of RWAs


(vi) In addition to the minimum Common Equity Tier 1 capital of 45 of RWAs banks are

also required to maintain a capital conservation buffer (CCB) of 25 of RWAs in the

form of Common Equity Tier 1 capital

Thus with full implementation of capital ratios and CCB the capital requirements are

summarized as follows

Regulatory Capital As to

RWAs

(i) Minimum Common Equity Tier 1 Ratio 45

(ii) Capital Conservation Buffer ( Comprised of Common Equity) 25

(iii) Minimum Common Equity Tier 1 Ratio plus Capital

Conservation Buffer [(i)+(ii)]

70

(iv) Minimum Tier 1 Capital Ratio 60

(v) Minimum Total Capital Ratio ( MTC) 85

(vi) Minimum Total Capital Ratio plus Capital Conservation Buffer 110

For the purpose of all prudential exposure limits linked to capital funds the bdquocapital

funds‟ will exclude the applicable capital conservation buffer and countercyclical capital

buffer as and when activated but include Additional Tier 1 capital and Tier 2 capital It

may be noted that the term bdquoCommon Equity Tier 1 capital‟ does not include capital

conservation buffer and countercyclical capital buffer

25 CAPITAL CONSERVATION BUFFER

A Objective

1 The capital conservation buffer (CCB) is designed to ensure that banks build up capital buffers

during normal times (ie outside periods of stress) which can be drawn down as losses are

incurred during a stressed period The requirement is based on simple capital conservation rules

designed to avoid breaches of minimum capital requirements

2 Outside the period of stress banks should hold buffers of capital above the regulatory

minimum When buffers have been drawn down one way banks should look to rebuild them is

through reducing discretionary distributions of earnings Banks may also choose to raise new

capital from the market as an alternative to conserving internally generated capital However if

a bank decides to make payments in excess of the constraints imposed as explained above the

bank with the prior approval of NRB would have to use the option of raising capital from the

market equal to the amount above the constraint which it wishes to distribute

3 The capital conservation buffer can be drawn down only when a bank faces a systemic or

idiosyncratic stress A bank should not choose in normal times to operate in the buffer range

simply to compete with other banks and win market share This aspect would be specifically

looked into by NRB during the Supervisory Review and Evaluation Process If at any time a

bank is found to have allowed its capital conservation buffer to fall in normal times particularly

by increasing its risk weighted assets without a commensurate increase in the Common Equity

Tier 1 Ratio (although adhering to the restrictions on distributions) this would be viewed

seriously In addition such a bank will be required to bring the buffer to the desired level

within a time limit prescribed by NRB The banks which draw down their capital conservation


buffer during a stressed period should also have a definite plan to replenish the buffer as part of

its Internal Capital Adequacy Assessment Process and strive to bring the buffer to the desired

level within a time limit agreed to with NRB during the Supervisory Review and Evaluation

Process

4 The framework of capital conservation buffer will strengthen the ability of banks to withstand

adverse economic environment conditions will help increase banking sector resilience both

going into a downturn and provide the mechanism for rebuilding capital during the early stages

of economic recovery Thus by retaining a greater proportion of earnings during a downturn

banks will be able to help ensure that capital remains available to support the ongoing business

operations lending activities during the period of stress Therefore this framework is expected

to help reduce pro-cyclicality

B The Framework

5 Banks are required to maintain a capital conservation buffer of 25 comprised of Common

Equity Tier 1 capital above the regulatory minimum capital requirement of 850 Banks

should not distribute capital (ie pay dividends or bonuses in any form) in case capital level

falls within this range However they will be able to conduct business as normal when their

capital levels fall into the conservation range as they experience losses Therefore the

constraints imposed are related to the distributions only and are not related to the operations of

banks The distribution constraints imposed on banks when their capital levels fall into the

range increase as the banks‟ capital levels approach the minimum requirements The Table

below shows the minimum capital conservation ratios a bank must meet at various levels of the

Common Equity Tier 1 capital ratios


Common Equity Tier 1 Ratio Minimum Capital Conservation Ratios

(expressed as a percentage of earnings)

45 - 5125 100

gt5125 - 575 80

gt575 - 6375 60

gt6375 - 70 40

gt70 0

For example a bank with a Common Equity Tier 1 capital ratio in the range of 5125 to

575 is required to conserve 80 of its earnings in the subsequent financial year (ie payout

no more than 20)

6 The capital conservation buffer will be phased in between mid July 2016 and becoming fully

effective on mid July 2019 It will begin at 125 of RWEs on mid July 2016 15 on mid

July 2017 and increase each subsequent year by an additional 050 percentage points to reach

its final level of 25 of RWAs on mid July 2019 The minimum capital conservation standards

apply with reference to the applicable minimum CET1 capital and applicable CCB Therefore

during the transition period banks may refer to the following Table for meeting the minimum

capital conservation ratios at various levels of the Common Equity Tier 1 capital ratios



Common Equity Tier 1 Ratio after including the current periods retained

earnings

Minimum

Capital

Conservation

Ratios

(expressed as

of earnings)

Mid July 2016 Mid July 2017 Mid July 2018

450 - 481 45 - 4875 45 - 500 100

gt481 - 513 gt4875 - 525 gt500 - 550 80

gt513 - 544 gt525 - 5625 gt550 - 600 60

gt544 - 575 gt5625 - 600 gt600 - 650 40

gt575 gt600 gt650 0

Banks that already meet the minimum ratio requirement during the transition period but remain

below the 7 Common Equity Tier 1 target (minimum of 45 plus conservation buffer of

25) should maintain prudent earnings retention policies with a view to meeting the

conservation buffer as soon as reasonably possible However NRB may consider accelerating

the build-up of the capital conservation buffer and shorten the transition periods if the situation

warrants so

7 The Common Equity Tier 1 ratio includes amounts used to meet the minimum Common Equity

Tier 1 capital requirement of 45 but excludes any additional Common Equity Tier 1 needed

to meet the 7 Tier 1 and 85 Total Capital requirements For example a bank maintains

Common Equity Tier 1 capital of 85 and has no Additional Tier 1 or Tier 2 capital

Therefore the bank would meet all minimum capital requirements but would have a zero

conservation buffer and therefore the bank would be subjected to 100 constraint on

distributions of capital by way of dividends share-buybacks and discretionary bonuses

8 The following represents other key aspects of the capital conservation buffer requirements

(i) Elements subject to the restriction on distributions Dividends and share buybacks

discretionary payments on other Tier 1 capital instruments and discretionary bonus

payments to staff would constitute items considered to be distributions Payments which do

not result in depletion of Common Equity Tier 1 capital (for example includes certain scrip

dividend) are not considered distributions

(ii) Definition of earnings Earnings are defined as distributable profits before the deduction

of elements subject to the restriction on distributions mentioned at (i) above Earnings are

calculated after the tax which would have been reported had none of the distributable items

been paid As such any tax impact of making such distributions are reversed out If a bank

does not have positive earnings and has a Common Equity Tier 1 ratio less than 7 it

should not make positive net distributions

(iii) Additional supervisory discretion Supervisors have the additional discretion to impose

time limits on banks operating within the buffer range on a case-by-case basis In any case

supervisors should ensure that the capital plans of banks seek to rebuild buffers over an

appropriate timeframe


26 COUNTERCYCLICAL BUFFER

A Introduction

1 Losses incurred in the banking sector can be extremely large when a downturn is preceded by a

period of excess credit growth These losses can destabilise the banking sector and spark a

vicious circle whereby problems in the financial system can contribute to a downturn in the

real economy that then feeds back on to the banking sector These interactions highlight the

particular importance of the banking sector building up additional capital defences in periods

where the risks of system-wide stress are growing markedly

2 The countercyclical buffer aims to ensure that banking sector capital requirements take account

of the macro-financial environment in which banks operate The primary aim of the

countercyclical capital buffer requirement is to use a buffer of capital to achieve the broader

macroprudential goal of protecting the banking sector from periods of excess aggregate credit

growth that have often been associated with the build up of system-wide risk Protecting the

banking sector in this context is not simply ensuring that individual banks remain solvent

through a period of stress as the minimum capital requirement and capital conservation buffer

are together designed to fulfill this objective Rather the aim is to ensure that the banking

sector in aggregate has the capital on hand to help maintain the flow of credit in the economy

without its solvency being questioned when the broader financial system experiences stress

after a period of excess credit growth Therefore excess aggregate credit growth is judged to be

associated with a build-up of system-wide risk to ensure the banking system has a buffer of

capital to protect it against future potential losses

3 The countercyclical buffer regime consists of the following elements

a) Nepal Rastra Bank will monitor credit growth and other indicators that may signal a

buildup of system-wide risk and make assessments of whether credit growth is excessive

and is leading to the buildup of system-wide risk Based on this assessment Nepal Rastra

Bank will put in place a countercyclical buffer requirement when circumstances warrant

This requirement will be released when system-wide risk crystallises or dissipates

b) The countercyclical buffer requirement to which a bank is subject will extend the size of

the capital conservation buffer Banks will be subject to restrictions on distributions if they

do not meet the requirement

B Countercyclical buffer requirements

Nepal Rastra Bank has adopted the Credit to GDP ratio macro-economic variable as guide for

reference point for taking buffer decisions Nepal Rastra Bank will monitor Credit to GDP

ratio at least annually and calculate Credit to GDP gap ie the gap between Credit to GDP

ratio and its Trend The intensity of Credit to GDP gap shall be the indication of the extent of

the buildup of system-wide risk ie If the credit-to-GDP ratio is significantly above its trend (ie

there is a large positive gap) then this is an indication that credit may have grown to excessive

levels relative to GDP The Credit to GDP gap shall be calculated as follows

Credit to GDP Gap(t) = Credit to GDP Ratio(t) ndash Trend(t)

The countercyclical buffer requirement will vary between zero and 25 of risk weighted

exposure depending on the extent of the build up of system-wide risk The credit to GDP gap

of 5 points shall be taken as cut off points of excess credit growth level The increase by

additional 25 point of credit to GDP gap in excess of 5 point shall require buffer requirement

of 05 ie each increase in every 25 points in credit to GDP gap in excess of 5 points shall


require to raise the buffer requirement by each 05 For this purpose trend is defined as

average of credit to GDP ratio of past 5 years The following table shows the countercyclical

buffer requirement in case of excess credit growth

Countercyclical Buffer Requirement

Credit to GDP Gap Buffer Requirement in Terms of CET 1

Up to 5 points 0





above 15 points 25

The banks are required to raise level of the buffer by up to 12 months but shall be allowed to

decrease the level of the buffer with immediate effect The bank not being able to maintain the

countercyclical buffer requirement shall not be allowed to distribute its earnings

27 LEVERAGE RATIO

A Rationale and Objective

One of the underlying features of the crisis was the build-up of excessive on- and off-balance

sheet leverage in the banking system In many cases banks built up excessive leverage while

still showing strong risk based capital ratios During the most severe part of the crisis the

banking sector was forced by the market to reduce its leverage in a manner that amplified

downward pressure on asset prices further exacerbating the positive feedback loop between

losses declines in bank capital and contraction in credit availability Therefore under Basel

III a simple transparent non-risk based leverage ratio has been introduced The leverage ratio

is calibrated to act as a credible supplementary measure to the risk based capital requirements

The leverage ratio is intended to achieve the following objectives

a) constrain the build-up of leverage in the banking sector helping avoid destabilising

deleveraging processes which can damage the broader financial system and the economy

and

b) reinforce the risk based requirements with a simple non-risk based ldquobackstoprdquo measure

B Definition and Calculation of the Leverage Ratio

a) The provisions relating to leverage ratio are intended to serve as the basis for testing the

leverage ratio during the parallel run period Banks are required to maintain minimum Tier

1 leverage ratio of 4 during the parallel run period from Mid July 2016 to mid July

2018 After the parallel run final leverage ratio requirement might be revised by NRB after

taking into account the prescriptions given by the Basel Committee

b) The leverage ratio shall be maintained on a quarterly basis The Leverage Ratio shall be

calculated as

Leverage Ratio = Capital Measure

Exposure Measure


I Capital Measure

a) The capital measure for the leverage ratio should be based on the definition of Tier 1

capital as set out in paragraph 21

b) Items that are deducted completely from capital do not contribute to leverage and

should therefore also be deducted from the measure of exposure

II Exposure Measure

The exposure measure for the leverage ratio should generally follow the accounting

measure of exposure In order to measure the exposure consistently with financial accounts

the following should be applied by banks

a) On-balance sheet non-derivative exposures will be net of specific provisions and

valuation adjustments to the extent it is recognized on equity (eg fair value

adjustment and revaluation adjustment as per NFRS directly recognized on equity

or through other comprehensive income)

b) physical or financial collateral guarantees or credit risk mitigation purchased is not

allowed to reduce on-balance sheet exposures and

c) netting of loans and deposits is not allowed

Component of Exposure Measure

(i) On-Balance Sheet Items

Banks should include all items of assets reported in their accounting balance sheet for the

purposes of calculation of the leverage ratio In addition the exposure measure should

include the following treatments for Securities Financing Transactions (eg repo and

reverse repo agreements CBLO) and derivatives

(ii) Repurchase agreements and securities finance

Securities Financing Transactions (SFTs) are a form of secured funding and therefore an

important source of balance sheet leverage that should be included in the leverage ratio

Therefore banks should calculate SFT for the purposes of the leverage ratio by applying

(a) the accounting measure of exposure and

(b) without netting various long and short positions with the same counterparty

(iii) Derivatives

Derivatives create two types of exposure an ldquoon-balance sheetrdquo present value reflecting the

fair value of the contract (often zero at outset but subsequently positive or negative

depending on the performance of the contract) and a notional economic exposure

representing the underlying economic interest of the contract Banks should calculate

exposure in respect of derivatives including where a bank sells protection using a credit

derivative for the purposes of the leverage ratio by applying

(a) the accounting measure of exposure (positive Marked to Market (MTM) value) plus an

add-on for Potential Future Exposure (PFE) calculated according to the Current

Exposure Method and


(b) without netting the MTM values and PFEs in respect of various long and short

positions with the same counterparty

(iv) Other Off-Balance Sheet Items

Banks should calculate the off balance sheet items These include commitments (including

liquidity facilities) unconditionally cancellable commitments direct credit substitutes

acceptances standby letters of credit trade letters of credit failed transactions and

unsettled securities The off balance sheet items are source of the potentially significant

leverage Therefore bank should calculate the above off balance sheet items for the

purposes of the leverage ratio by applying a uniform 100 credit conversion factor (CCF)

3 CREDIT RISK

31 GENERAL

Credit risk is the major risk that banks are exposed to during the normal course of lending and

credit underwriting There are two approaches for credit risk measurement the standardized

approach and the internal ratings based (IRB) approach Due to various inherent constraints of the

Nepalese banking system the standardized approach in its simplified form Simplified Standardized

Approach (SSA) has been prescribed in the initial phase





twofold This approach allows transitional advantage by avoiding excessive complexities associated

with the advanced approaches of Basel II while at the same time it will produce capital ratios more

in line with the actual economic risks that banks are facing compared to the present Accord

Under this approach commercial banks are required to assign a risk weight to their balance sheet




credit risk




percent However these claims shall be subject to supervisory review and higher risk weight shall

be assigned where the review process is deemed appropriate

All kinds of claims including loans amp advances as well as investments shall be a risk weighed net

of specific provisions and valuation adjustments which are directly or through other


investment is not defined as general or specific In such a situation the total provision against any

claimexposure (other than the loans and advances) shall be regarded as specific provision


calculating risk weighted exposuresIn case of loans advances and bills purchased the provisions



updated risk score


created in lieu of Performing loans only are classified as General loan loss provision All other

provisions are components of specific loan loss provision Hence general loan loss provision

doesn‟t comprise provisions created in respect of rescheduledrestructured and non performing

loans It also doesn‟t include additional provisions created for personal guarantee loans or lending

in excess of Single Obligor Limits However provisions created in excess of the regulatory

requirements and not attributable to identifiable losses in any specific loans shall be allowed to be

included in the General Loan Loss Provision

In order to be consistent with the Basel framework the credit risk for the regulatory capital purpose

shall be computed by segregating the exposure in the following 11 categories



c) Claims on banks





h) Past due claims

i) High risk claims

j) Other assets








Risk weights 0 20 50 100 150





weight














100



i Claims on domestic public sector entities

The risk weight for claims on domestic pubic sector entities will be 100

ii Claims on foreign public sector entities will be risk-weighed as per the ECA country

risk scores



c Claims on banks




will be 100









incorporated








not be prior to one financial year Moreover such claims shall be subject to a

supervisory review and supervisors may require the bank to risk-weigh the claims on

ECA country risk scores where the review process is deemed necessary



prevailing Acts and regulations The claims on domestic corporate including claims

on insurance companies and securities firm shall be risk weighed as per the credit

rating score provided by licensed credit rating agency subject to the floor of 80 as

follows

5 Public sector entity (PSE) is one which is owned or controlled by government or any other entity categorized as PSE by

NRB


Credit rating score

equivalent to

AAA

AA+

to

AA-

A+

to

A-

BBB+amp

below Unrated

Risk weights 80 85

90 100 100






1 Claims6 that qualify all criteria listed below may be considered as regulatory retail


have to be in strict compliance with the Product paper developed by the bank and


Criteria







educational loans7) and


Deprived sector loans up to a threshold of Rs10 million (Ten Million only)



the 75 risk weight No aggregate exposure8 to one counterpart can exceed 05


Low value individual criteria - The total aggregated exposure to one counterpart9


Million only)

2 Banks which have claims that fulfill all criterion except for granularity may risk weigh

those claims at 100

6 Lending against securities (such as equities and bonds) whether listed or not are specifically excluded from this category


backed by guaranteed cash flow such as pension etc that has negligible risk of failure can be included in this category 7 Personal finance includes overseas employment loan home loan (to the extent they do not qualify for treatment

as claims secured by residential property) direct deprived sector loan 8 Aggregated exposure means gross amount (ie not taking any credit risk mitigation into account) of all forms of credit

exposures availed from the bank 9 Counterpart refers to one or a group of borrowers defined by the NRB directives as a single obligor




are fully secured by mortgages on residential property that is or will be occupied by

the borrower or that is rented will be risk-weighted at 60 However banks should








at any point

of time during the last two years they shall be risk-weighted at 100 net of specific

provisions







h Past due claims

1 Any loan except for claim secured by residential property which is or has been past

due at any point of time during the last two years will be risk-weighted at 150 net of

specific provision

i High risk claims


2 Exposures on Personal loan in excess of the threshold of regulatory retail

portfolio and exposures on credit card shall warrant a risk weight of 150





4 The claims which are not fully secured or are only backed up by personal guarantee

shall attract 150 risk weight

5 Where loan cannot be segregatedor identified as regulatory retail portfolio or


at 150

j Other assets


10

An exposure is past due if it falls into any other category other than Performing loan as per provisions of NRB directive on

Loan classification


a Interest receivableclaim on government securities will be risk-weighed at 0

b Staff loan given as per Employee By-laws and secured by residential property

that is or will be occupied by the staff or that is rented will be risk-weighed at

50 However banks should ensure the existence of adequate margin of security

over the amount of loan based on strict valuation rules

c Investments in equity or regulatory capital instruments issued by securities firms

will be risk-weighed at 100 net of valuation adjustments which are directly or

through other comprehensive income recognized on equity

d Cash in transit and other cash items in the process of collection will be risk-

weighed at 20 For this purpose cash items shall include Cheque and Draft

e Fictitious assets that have not been deducted from Tier 1 capital shall be risk

weighed at 100

f Investments in the equity and other capital instruments of institutions

which are listed in the stock exchange and have not been deducted from Tier

1 capital shall be risk weighed at 100 net of provisions and valuation

adjustments which are directly or through other comprehensive income

recognized on equity Investments in mutual fund shall also be risk weighted

at 100 net of valuation adjustments as described above

g All Other assets will be risk-weighed at 100 net of specific provision and

valuation adjustments which are directly or through other comprehensive

income recognized on equity






Weight


without prior notice or that effectively provide for automatic cancellation due to

deterioration in a borrower‟s creditworthiness (for example bills under collection)

0


Short Term Trade-related contingencies

Contingent liabilities arising from trade-related obligations which are secured against

an underlying shipment of goods for both issuing and confirming bank and are short

term in nature This includes documentary letters of credit shipping guarantees issued

and any other trade-related contingencies with an original maturity up to six months

20


Unsettled11

securities and foreign exchange transactions between bank to bank and

between bank and customer

20

11






than 1 year

50


Contingent liabilities which involve an irrevocable obligation to pay a third party in

the event that counterparty fails to fulfill or perform a contractual non-monetary

obligation such as delivery of goods by a specified date etc This includes issue of

performance bonds bid bonds warranties indemnities underwriting commitments and

standby letters of credit in relation to a non-monetary obligation of counterparty under

a particular transaction

40


Any un-drawn portion of committed credit lines sanctioned for a period of more than 1

year This shall include all unutilized limits in respect of revolving working capital

loans eg overdraft cash credit working capital loan etc except for trade finance

exposures

50


Any un-drawn portion of committed credit lines sanctioned for a period of upto 1 year

This shall include all unutilized limits in respect of revolving working capital loans eg

overdraft cash credit working capital loan etc except for trade finance exposures

20

Repurchase agreements securities lending securities borrowing reverse repurchase

agreements and equivalent transactions

This includes sale and repurchase agreements and asset sales with recourse where the

credit risk remains with the purchasing bank

100


Any irrevocable off-balance sheet obligations which carry the same credit risk as a

direct extension of credit such as an undertaking to make a payment to a third party in

the event that a counterparty fails to meet a financial obligation or an undertaking to a

counterparty to acquire a potential claim on another party in the event of default by that

party constitutes a direct credit substitute This includes potential credit exposures

arising from the issue of financial guarantees and credit derivatives confirmation of

letters of credit (acceptances and endorsements) issue of standby letters of credit

serving as financial guarantees for loans securities and any other financial liabilities

and bills endorsed under bill endorsement lines (but which are not accepted by or have

the prior endorsement of another bank)

100


Unpaid Guarantee Claim 200


34 CREDIT RISK MITIGATION



















should clearly demarcate the value of security held for funded and non funded facilities In cases

where the bank has obtained the same security for various forms of facilities banks are eligible to

claim the CRM benefit across all such exposures upto the eligible value of CRM


In order to obtain capital relief towards credit risk mitigation there are certain basic

conditions that need to be fulfilled Supervisors will monitor the extent to which banks satisfy

these conditions both at the outset of a collateralized transaction and on an on-going basis


given is robust and ensures that the lender has clear rights over the collateral to














group entity - would provide little protection and so would be ineligible



should be gauged as the longest possible remaining time before the obligor is scheduled

to fulfill its obligation The collateral must be pledged for at least the life of the

exposure In case of mismatches in the maturity of the underlying exposure and the


12








mismatch Where mismatches occur it shall be subject to supervisory haircut of 10


























b Eligible Collateral


the bank The banks may only claim these as CRM only if it has specific authority to

recover the amount from this source in case of default



3 Gold







in 33 b (3 amp 4)







Step 2 Assess the value of the exposure and the eligible collateral










4 OPERATIONAL RISK

41 GENERAL



have been addressing it in their internal controls and corporate governance structures However

applying an explicit regulatory capital charge against operational risk is a relatively new and

evolving idea Basel II requires banks to hold capital against the risk of unexpected loss that could

arise from the failure of operational systems










income


KBIA = [sum(GI1n N

where





α = 15 percent










Similarly in case of new banks which have not completed a year of operation and whose average

gross income cannot be measured reliably they shall also be required to compute their capital

charge for operational risk vide the same approach as prescribed for banks with negative gross

income These banks may use the gross income approach from the second year onwards But based

on the reasonableness of the so computed capital charge for Operation Risk during the first three

years of operation review process may require additional proportion of capital charge if deemed

necessary

43 GROSS INCOME


measure should





property















the bank




by 11 and adding together with the risk weighted exposures for credit risk

5 MARKET RISK











Out of the various components of market risk foreign exchange risk is the predominant risk in our

country The effects of other forms of market risk are minimal Thus a net open position approach

has been devised to measure the capital requirement for market risk As evidenced by its name this

approach only addresses the risk of loss arising out of adverse movements in exchange rates This

approach will be consolidated over time to incorporate other forms of market risks as they start to

gain prominence










manner




or short positions




11 and adding together with the risk weighted exposures for credit risk

6 REVIEW PROCESS

61 GENERAL















processes







































all material risks





management process






forms of risk

1 Credit risk Banks should have methodologies that enable them to assess the credit risk

involved in exposures to individual borrowers or counterparties as well as at the



risk concentrations


















concentration






assessment of capital adequacy under review processes These policies should cover the







region


















underestimate the need for capital Thus Banks should develop a framework for















charge for market risks bank management should ensure the adequacy and





The capital positions can have a telling effect on institution‟s ability to obtain liquidity






adequacy of capital

















A bank‟s internal control structure is essential to a sound capital assessment process







conduct of business


















Off-site review



capital issues) and

Periodic reporting


hereunder








to capital plans




environment






















criteria are developed as benchmarks that are aligned with bank management expectations for







significant by the NRB If the risk transfer is considered to be insufficient or non existent










supervisory actions





approaches gives a consistent picture of the individual banks risk exposure in comparison



h Market Discipline

The framework requires banks to disclose various key informations about their business on a








Nepal Rastra Bank expects banks to operate above the minimum regulatory capital ratios

Wherever NRB is not convinced about the risk management practices and the control environment

it has the authority to require banks to hold capital in excess of the minimum
















credit risk









the capital charge for unsatisfactory ALM policies and practices

6 Where the banks net liquid asset to total deposit ratio is less than 20 a risk weight of




ratio


Exposures







notice placement up to 90 days and investment in government securities Borrowings

repayable up to 90 days is deducted from liquid assets to obtain net liquid assets


an additional capital charge of 2 to 5 of Gross Income of Immediate previous











income These banks may use the gross income approach from the second year

onwards But based on the reasonableness of the so- computed capital charge for


Operation Risk during the first three years of operation review process may require

additional proportion of capital charge




be upto 3












Nepal Rastra Bank

7 DISCLOSURE

71 GENERAL








of banks that rely on internal methodologies in assessing capital requirements


Banks should have a formal disclosure policy approved by the Board of directors that addresses the






a Materiality





economic decisions












73 VALIDATION











a Banks should provide the following disclosures as at the end of each financial year along with

the annual financial statements














2 Risk exposures






Substandard Loan

Doubtful Loan


Loss Loan

o NPA ratios



















respective websites














Substandard Loan

Doubtful Loan

Loss Loan

o NPA ratios









for sale category













validated by the internal auditor of the bank If the monthly internal audit couldnot be carried

out it should be disclosed on the monthly returns But such returns at the end of the quarter


Besides the returns specified above a bank must inform NRB within 30 days of





these concerns




FORM NO 1 CAPITAL ADEQUACY TABLE (Summary)

(RsIn hellip)

Particulars Current Period Previous Period

Common Equity Tier 1 Capital

Tier 1 Capital

Tier 2 Capital

Total Capital

Risk-Weighted Exposures

Regulatory Ratios Current Period Previous Period

Leverage Ratio

Common Equity Tier 1 to Risk Weighted Exposure Ratio

Tier 1 to Risk Weighted Exposure Ratio

Total Capital to Risk Weighted Exposure Ratio


FORM NO 1A CAPITAL ADEQUACY TABLE

(RsIn hellip)

1 1 Risk Weighted Exposures Current Period Previous Period





Add 3 of the total RWE due to non compliance to Disclosure

Requirement (64 a 10)


Assets(64 a 6)

Total Risk Weighted Exposures (After Banks adjustments of Pillar II)

12 CAPITAL Current Period Previous Period

Tier 1 Capital (Core Capital) (CET1 +AT1) 0 0

Common Equity Tier 1 (CET 1) 0 0


b Equity Share Premium

c Proposed Bonus Equity Shares

d Statutory General Reserves

e Retained Earnings

f Un-audited current year cumulative profit(Loss)

g Capital Redemption Reserve

h Capital Adjustment Reserve


j Bargain purchase gain

k Other Free Reserve

l Less Goodwill

m Less Intangible Assets








u


unutilized

v Less Cash Flow Hedge

w Less Defined Benefit Pension Assets

x Less Un recognized Defined Benefit Pension Liabilities

y Less Negative balance of reserve accounts

z Less Other Deductions





Additional Tier 1 (AT1)

a Perpetual Non Cumulative Preference Share Capital


b Perpetual Debt Instruments

c Stock Premium





d Stock Premium

e General loan loss provision

f Exchange Equalization Reserve

g Investment Adjustment Reserve

h Assets Revaluation Reserve

i Other Reserves


13 CAPITAL ADEQUACY RATIOS Current Period Previous Period

Common Equity Tier 1 Capital to Total Risk Weighted Exposures

(After Banks adjustments of Pillar II)






(RsIn hellip)


Book

Value

Specific

Provision

amp

Valuation

Adjustme

nt

Eligible

CRM Net Value

Risk

Weight

Risk

Weighted

Exposures


Cash Balance 0 0 0 0 0 Balance With Nepal Rastra Bank 0 0 0 0 0 Gold 0 0 0 0 0

Investment in Nepalese Government

Securities 0 0 0 0 0

All Claims on Government of Nepal 0 0 0 0 0

Investment in Nepal Rastra Bank securities 0 0 0 0 0

All claims on Nepal Rastra Bank 0 0 0 0 0


Bank (ECA 0-1) 0 0 0 0 0


Bank (ECA -2) 0 0 0 0 20 0


Bank (ECA -3) 0 0 0 0 50 0



Bank (ECA-4-6) 0 0 0 0 100 0


Bank (ECA -7) 0 0 0 0 150 0

Claims On BIS IMF ECB EC and on



0 0 0 0 0


Banks 0 0 0 0 100 0

Claims on Domestic Public Sector Entity 0 0 0 0 100 0








capital adequacy requirements 0 0 0 0 100 0









0 0 0 0 20 0








Score equivalent to BBB+ amp below)

0 0 0 0 100 0

Claims on Domestic Corporate (Unrated) 0 0 0 0 100 0







retail except granularity 0 0 0 0 100 0



properties 0 0 0 0 150 0


(Overdue) 0 0 0 0 100 0

Claims secured by Commercial real estate 0 0 0 0 100 0


residential properties) 0 0 0 0 150 0


High Risk claims 0 0 0 0 150 0



exchange

0 0 0 0 100 0



stock exchange

0 0 0 0 150 0



securities 0 0 0 0 0 0



Other Assets (as per attachment) 0 0 0 0 100 0

TOTAL 0 0 0 0 0


Gross

Book

Value

Specific

Provision

Eligible

CRM Net Value

Risk

Weight

Risk

Weighted

Exposures






Upto 6 months 0 0 0 0 20 0







Over 6 months 0 0 0 0 50 0















Securities as collateral 0 0 0 0 100 0


recourse 0 0 0 0 100 0

Advance Payment Guarantee 0 0 0 0 100 0


Financial Guarantee 0 0 0 0 100 0

Acceptances and Endorsements 0 0 0 0 100 0


Securities 0 0 0 0 100 0

Irrevocable Credit commitments (short term) 0 0 0 0 20 0

Irrevocable Credit commitments (long term) 0 0 0 0 50 0




requirement

0 0 0 0 20 0

Other Contingent Liabilities 0 0 0 0 100 0

Unpaid Guarantee Claims 0 0 0 0 200 0

TOTAL 0 0 0 0 0

Total RWE for credit Risk Before



Add 10 of the loan and facilities in excess

of Single Obligor Limits(64 a 3) 0

Add 1 of the contract(sale) value in case

of the sale of credit with recourse (64 a

4)





with Bank

Deposits

with

other

banksFI

Gold Govt

amp

NRB

Securit

ies

Gtee

of

Govt

of

Nepal

Sec

Gtee of

Other

Soverei

gns

Gtee of

domest

ic

banks

Gtee

of

MD

Bs

Sec

Gtee of

Foreign

Banks

Total

(a) (b) (c) (d) (e) (f) (g) (h) (i)




0



0



0



0


Banks

0

Claims on Domestic Public Sector

Entity







with Bank

Deposits

with

other

banksFI

Gold Govt

amp

NRB

Securit

ies

Gtee

of

Govt

of

Nepal

Sec

Gtee of

Other

Soverei

gns

Gtee of

domest

ic

banks

Gtee

of

MD

Bs

Sec

Gtee of

Foreign

Banks

Total

(a) (b) (c) (d) (e) (f) (g) (h) (i)

Claims on domestic banks that meet


0



0






SAARC region and China operating with

a buffer of 1 above their respective







Regulatory Retail Portfolio (Not Overdue) 0


retail except granularity

0

Claims secured by residential properties 0


properties

0


(Overdue)

0

Claims secured by Commercial real estate 0

Past due claims (except for claim secured

by residential properties)

0

High Risk claims 0


instruments of institutions listed in the

stock exchange

0



stock exchange

0


Total 0


Forward Exchange Contract Liabilities


Upto 6 months


0

foreign counterparty (ECA Rating 0-

1)

0



with Bank

Deposits

with

other

banksFI

Gold Govt

amp

NRB

Securit

ies

Gtee

of

Govt

of

Nepal

Sec

Gtee of

Other

Soverei

gns

Gtee of

domest

ic

banks

Gtee

of

MD

Bs

Sec

Gtee of

Foreign

Banks

Total

(a) (b) (c) (d) (e) (f) (g) (h) (i)





Over 6 months


0






guarantee


0







Securities as collateral

0


recourse

0





Securities

0


Term)

0


Term)


Total

Grand Total



SN Counterparty Category Facility Outstanding Eligible CRM

Nature Gross

Amount

Haircut Net

Amount




Provision amp

Valuation

Adjustment

Net

Balance

1 Fixed Assets 0






7 Sundry Debtors 0



10 Stationery 0

11 Other 0

TOTAL 0 0 0



Net Interest Income





Gross income (a)

Alfa (b) 15 15 15


Capital Requirement for operational risk (d) (average of c)


times (e) 909



If Gross Income for all the last three years is negative(64 a 8)


Capital Requirement for operational risk (5)


times 909





SNo Currency Open Position (FCY) Open Position (NPR) Relevant Open Position

1 INR

2 USD

3 GBP

4 EURO

5 THB

6 CHF

7

8

9




Risk Weight (reciprocal of capital requirement of 11) in times (d) 909



(Rs In hellip)

Particulars Amount




Liquid Assets (B)

Cash(91)

Bank Balance(91)







Shortfall in Ratio



FORM NO 9 Leverage Ratio

(RsIn hellip)

Particulars Amount

A Exposure Measure -

1 On balance sheet Assets(net of specific provisioning and valuation

adjustment)

2 Repurchase agreements and securities finance

3 Derivatives

4 Off balance sheet exposure

B Capital Measure -

1 Common Equity Tier 1 Capital (After regulatory Adjustment)

2 Additional Tier 1 Capital

C Leverage Ratio

Note (if any)


cgrL g+= =

Capital Adequacy Framework

2007

(Updated July 2008)

1 INTRODUCTION

11 BACKGROUND


requirements In 1988 the Basel Committee on Banking Supervision (BCBS)13

developed the

Capital Accord which is known as Basel I to align the capital adequacy requirements applicable

especially to banks in G-10 countries Basel I introduced two key concepts First it defined what

banks could hold as capital as well as designating capital as Tier 1 or Tier 2 according to its loss-

absorbing or creditor-protecting characteristics The second key concept introduced in Basel I was

that capital should be held by banks in relation to the risks that they face The major risks faced by

banks relate to the assets held on balance sheet Thus Basel I calculated banks‟ minimum capital

requirements as a percentage of assets which are adjusted in accordance to their riskiness and

assigning risk weights to assets Higher weights are assigned to riskier assets such as corporate

loans and lower weights are assigned to less risky assets such as exposures to government

The BCBS released the International Convergence of Capital Measurements and Capital

Standards Revised Framework popularly known as Basel II on June 26 2004 This framework

was updated in November 2005 and a comprehensive version of the framework was issued in June

2006 Basel II builds significantly on Basel I by increasing the sensitivity of capital to key bank

risks In addition Basel II recognizes that banks can face a multitude of risks ranging from the

traditional risks associated with financial intermediation to the day-to-day risks of operating a

business as well as the risks associated with the ups and downs of the local and international

economies As a result the new framework more explicitly associates capital requirements with the

particular categories of major risks that banks face

The new capital framework also recognizes that large usually internationally active banks have

already put in place sophisticated approaches to risk measurement and management based on

statistical inference rather than judgement alone Thus the framework allows banks under certain

conditions to use their own bdquointernal‟ models and techniques to measure the key risks that they

face the probability of loss and the capital required to meet those losses In developing the new

framework the Basel Committee wanted to incorporate many elements that help promote a sound

and efficient financial system over and above the setting of minimum capital requirements With

this in mind the Basel II framework incorporates three complementary bdquopillars‟ that draw on the

range of approaches to help ensure that banks are adequately capitalised in commensurate with their

risk profile

The Basel Committees on Banking Supervisions (BCBS) recommendations on capital accord are

important guiding framework for the regulatory capital requirement to the banking industry all over

the world and Nepal is no exception Realizing the significance of capital for ensuring the safety

13

The Basel Committee on Banking Supervision is a committee of banking supervisory authorities that was established

by the central bank governors of the Group of Ten countries in 1975 It consists of senior representatives of bank supervisory





and soundness of the banks and the banking system at large Nepal Rastra Bank (NRB) has

developed and enforced capital adequacy requirement based on international practices with

appropriate level of customization based on domestic state of market developments The existing

regulatory capital is largely based on the Basel committees 1988 recommendations

With a view of adopting the international best practices NRB expressed its intention to adopt the

Basel II framework albeit in a simplified form In line with international development and

thorough discussion with the stakeholders evaluation and assessment of impact studies at various

phases this framework has been drafted This framework provides the guidelines for the

implementation of Basel II framework in Nepal Reminiscent of the International convergence of

capital measurements and capital standards this framework also builds around three mutually

reinforcing pillars viz minimum capital requirements supervisory review process and disclosure

requirements

12 OBJECTIVE

The main objective of this framework is to develop a safe and sound financial system by way of


to ensure that each financial institution maintains a level of capital which


(ii) is commensurate with the risk associated activities and profile of the financial institution


13 PRE-REQUISITES


requisites are

(i) Implementation of Basel Core Principles for effective banking supervision




14 RESPONSIBILITY

The board of directors of each financial institution shall be responsible for establishing and

maintaining at all times an adequate level of capital The capital standards herein are the minimum

that is acceptable for financial institutions that are fundamentally sound well managed and which

have no material financial or operational weaknesses Thus the financial institutions are generally

expected to operate above the limits prescribed by this framework


This framework shall be applicable to all B Class national level financial institutions licensed to

conduct banking business in Nepal under the Bank and Financial Institution Act 2073

This capital adequacy framework shall be applied uniformly to all national level B class financial

institutions on a stand-alone basis as well as on a consolidated basis where the financial institution

is member of a consolidated banking group For the purpose of capital adequacy the consolidated

financial institution means a group of financial entities parent or holding company of which a

financial institution is a subsidiary All banking and other relevant financial activities (both

regulated and unregulated) conducted within a group including a financial institution shall be

captured through consolidation Thus majority owned or controlled financial entities should be

fully consolidated If any majority owned subsidiary institutions are not consolidated for capital


purposes all equity and other regulatory capital investments in those entities attributable to the

group will be deducted except otherwise prescribed and the assets and liabilities as well as third

party capital investments in the subsidiary will be removed from the bank‟s balance sheet for

capital adequacy purposes





These approaches for credit and operational risks are based on increasing risk sensitivity and allow

financial institutions to select an approach that is most appropriate for the stage of development of

financial institutions operations

The products and services offered by the Nepalese Banks and financial institutions are still largely

conventional in comparison to other economies This coupled with the various inherent limitations

of our system like the absence of credit rating agencies makes the advanced approaches like

Internal Ratings Based Approach or even Standardized Approach impractical and unfeasible Thus

at this juncture this framework prescribes Simplified Standardized Approach (SSA) to measure

credit risk while Basic Indicator Approach and an indigenous Net Open Position Approach for

measurement of Operational Risk and Market Risk respectively

17 EFFECTIVE DATE

All financial institutions within the scope of this framework should adopt the prescribed approaches

by Mid July 2016 (Fiscal Year 2073074)

18 PARALLEL RUN

In order to ensure a smooth transition to new approaches prescribed by this framework a parallel

run was arranged for all national level B Class financial institutions after Mid-July 2010 ie from

fiscal year 206768 along with the existing framework The returns submitted by the financial

institutions during this period were minutely reviewed to identify any anomalies The identified

shortcomings on the returns was advised to the financial institutions management so that they could

be rectified before moving onto full fledged implementation Based on the findings of the parallel

run amendments and modifications have been incorporated in the framework wherever deemed

necessary


This framework prescribes the most simplest of the available approaches at the initial phase with a

vision to move onto more complex and risk sensitive approaches as the market gradually gains

maturity However financial institutions willing to adopt advanced approaches even for internal

purposes should obtain prior written approval from Nepal Rastra Bank on providing evidences that

they have the resource and the capability to adopt the proposed approaches

A financial institution will not be allowed to choose to revert to a simpler approach once it has been

approved for a more advanced approach without supervisory approval However if the supervisor

determines that a financial institution using a more advanced approach no longer meets the

qualifying criteria for advanced approach it may allow the financial institution to revert to a

simpler approach for some or all of its operations until it meets the conditions specified by the

supervisor for returning to a more advanced approach


2 ELIGIBLE CAPITAL FUNDS


Qualifying capital consists of Tier 1 (core) capital and Tier 2 (supplementary) capital elements net

of required deductions from capital Thus for the purpose of calculation of regulatory capital

financial institutions are required to classify their capital into two parts as follows

a Core Capital (Tier 1)


capital which is comprised of equity capital and disclosed reserves This key element of

capital is the basis on which most market judgments of capital adequacy are made and has a

crucial bearing on profit margins and a financial institutions ability to compete

The BCBS has therefore concluded that capital for supervisory purposes should be defined

in two tiers in a way which will have the effect of requiring at least 50 of a financial

institution s capital base to consist of a core element comprised of equity capital and

published reserves from post-tax retained earnings




b Supplementary Capital (Tier 2)

Supplementary (Tier 2) Capital includes reserves which though unpublished have been

passed through the profit and loss account and all other capital instruments eligible and

acceptable for capital purposes Elements of the Tier 2 capital will be reckoned as capital

funds up to a maximum of 100 percent of Tier 1 capital arrived at after making adjustments

referred to in 24 In a case where Tier 1 capital of a financial institution is negative the Tier

2 capital for regulatory purposes shall be considered as zero and hence the capital fund in

such cases shall be equal to the core capital


a Paid up Equity Capital

b Irredeemable non-cumulative preference shares which are fully paid-up and with the capacity

to absorb unexpected losses These instruments should not contain any clauses whatsoever

which permit redemption by the holder or issuer upon fulfillment of certain condition

Financial institution should obtain prior approval of NRB for this kind of instruments to

qualify as a component of core capital

c Share Premium

d Proposed Bonus Equity Share

e Statutory General Reserve

f Retained Earnings available for distribution to shareholders

g Un-audited current year cumulative profit after all provisions including staff bonus and taxes

as well as regulatory adjustments Where such provisions and regulatory adjustments are

not made this amount shall not qualify as Tier 1 capitalCapital Redemption Reserves

created in lieu of redeemable instruments

h Capital Adjustment reserves created in respect of increasing the capital base of the financial

institution


j Any other type of reserves notified by NRB from time to time for inclusion in Tier 1 capital



a Cumulative andor redeemable preference shares with maturity of five years and above

b Subordinated term debt fully paid up with a maturity of more than 5 years unsecured and


before maturity Since subordinated term debt is not normally available to participate in the

losses the amount eligible for inclusion in the capital adequacy calculations is limited to 50

of core capital Moreover to reflect the diminishing value of these instruments as a

continuing source of strength a cumulative discount (amortization) factor of 20 per annum

shall be applied for capital adequacy computations during the last 5 years to maturity

c Hybrid capital instruments Those instruments which combine certain characteristics of debt

and certain characteristics of equity Each such instrument has a particular feature which can

be considered to affect its quality as capital Where these instruments have close similarities



Rastra Bank

d General loan loss provision limited to a maximum of 125 of total Risk Weighted

Exposures General loan loss provision refers to the provisions created in respect of

Performing Loans only and it does not include provisions of rescheduledrestructured and

classified loans The additional loan loss provisions created in respect of Personal Guarantee

loans third party collateral loan and loans in excess of Single Obligor Limits are specific

provisions and hence cannot be included under this category Such provisions however can

be deducted from the gross exposures while calculating risk weighted exposures for credit

risk

However provisions created in excess of the regulatory requirements or provisions not

attributable to identifiable losses in any specific loans shall be allowed to be included in the

General Loan Loss Provision and shall be eligible for Tier II capital subject to a maximum of

125 of total risk weighted exposures

e Exchange equalization reserves created by financial institutions as a cushion for unexpected

losses arising out of adverse movements in foreign currencies

f Investment adjustment reserves to the extent created out of retained earning ie appropriation

of profitAny other type of reserves notified by NRB from time to time for inclusion in Tier 2

capital


Financial institution s shall be required to deduct the following from the Tier 1 capital for capital

adequacy purposes The claims that have been deducted from core capital shall be exempt from risk

weights for the measurement of credit risk

a Book value of goodwill



expense share issue expense deferred revenue expenditure etc However software

expenditure or software development expenditure research and development expenditure

patents copyrights trademarks and lease hold developments booked as deferred revenue

expenditure are subject to 100 risk weight and may not be deducted from Tier 1 capital

d Investment in equity of financial institutions licensed by Nepal Rastra Bank14

14

Investment in shares of Rural Development Banks and other institutions where the waiver has been explicitly provided by

NRB are subject to risk weight of 100 and shall not be deducted from Tier 1 capital






h Reciprocal crossholdings of financial institution capital artificially designed to inflate the

capital position of the financial institution

i Any other items as stipulated by Nepal Rastra Bank from time to time

j Negative balance of Reserve Accounts


comprehensive income on equity such as revaluation reserve fair value reserve actuarial loss






25 CAPITAL FUNDS

The capital fund is the summation of Tier 1 and Tier 2 capital The sum total of the different

components of the tier 2 capitals will be limited to the sum total of the various components of the

Tier 1 capital net of deductions as specified in 24 In case the Tier 1 capital is negative Tier 2

capital shall be considered to be Nil for regulatory capital adequacy purposes and hence in such a

situation the capital fund shall be equal to Tier 1 capital

26 MINIMUM CAPITAL REQUIREMENTS

Unless a higher minimum ratio has been set by Nepal Rastra Bank for an individual financial

institution through a review process every financial institution shall maintain at all times the

capital requirement set out below

a A Tier 1 (core) capital of not less than 6 percent of total risk weighted exposure

b A total capital fund of not less than 10 percent of its total risk weighted exposure

The Capital Adequacy Ratio (CAR) is calculated by dividing eligible regulatory capital by total

Risk Weighted Exposure (RWE) The total risk weighted exposure shall comprise of risk weights

calculated in respect of financial institution s credit operational and market risks Methodologies to

calculate RWE for each of these risk categories are described in detail in subsequent chapters

3 CREDIT RISK

31 GENERAL

Credit risk is the major risk that financial institution s are exposed to during the normal course of

lending and credit underwriting Within Basel II there are two approaches for credit risk

measurement the standardized approach and the internal ratings based (IRB) approach Due to

various inherent constraints of the Nepalese banking system the standardized approach in its

simplified form Simplified Standardized Approach (SSA) is prescribed in the initial phase





twofold This approach allows transitional advantage for countries like us by avoiding excessive

complexities associated with the advanced approaches of Basel II while at the same time it will


produce capital ratios more in line with the actual economic risks that financial institutions are

facing compared to the present Accord

Under this approach financial institutions are required to assign a risk weight to their balance sheet




credit risk




percent However these claim shall be subject to supervisory review and higher risk weight shall be

assigned where the review process deems appropriate

All kinds of claims including loans amp advances as well as investments shall be risk weighed net of

specific provisions and valuation adjustments which are directly or through other


investment is not defined as general or specific In such situation the total provision against any

claimexposure (other than the loans and advances) shall be considered as specific provision


calculating risk weighted exposures

In case of loans advances and bills purchased the provisions created in lieu of Performing loans

only are classified as General loan loss provision All other provisions are components of specific

loan loss provision Hence general loan loss provision doesn‟t comprise provisions created in

respect of rescheduledrestructured and non performing loans It also doesn‟t include additional

provisions created for personal guarantee loans or lending in excess of Single Obligor Limits

However provisions created in excess of the regulatory requirements and not attributable to

identifiable losses in any specific loans shall be allowed to be included in the General Loan Loss

Provision

In order to be consistent with the Basel-II framework the credit risk for the regulatory

capital purpose shall be computed by segregating the exposure in the following 11 categories



c) Claims on banks





h) Past due claims

i) High risk claims

j) Other assets






updated risk score






Risk weights 0 20 50 100 150





weight














100


will be risk-weighed as per the ECA country

risk scores



c Claims on banks




will be 100








16

Public sector entity (PSE) is one which is owned or controlled by government or any other entity categorized as PSE by

NRB



incorporated








not be prior to more than one financial year Moreover such claims shall be subject to a

supervisory review and supervisors may require the bank to risk weigh the claims on

ECA country risk scores where the review process deems necessary



prevailing Acts and regulations The claims on domestic corporate including claims on

insurance companies and securities firm shall be risk weighed as per the credit rating score

provided by licensed credit rating agency subject to the floor of 80 as follows

Credit rating

score

equivalent to

AAA

AA+

to

AA-

A+

to

A-

BBB+amp

below Unrated

Risk weights 80 85

90 100 100






1 Claims17

that qualify all criteria listed below may be considered as regulatory retail


have to be in strict compliance with the product papers developed by the bank and


Criteria







educational loans18

) and

17

Lending against securities (such as equities and bonds) whether listed or not are specifically excluded from this category


backed by guaranteed cash flow such as pension etc that has negligible risk of failure can be included in this category 18

Personal finance includes overseas employment loan home loan (to the extent they do not qualify for treatment

as claims secured by residential property) direct deprived sector loan



Deprived sector loans upto a threshold of Rs10 million (Ten Million only)



the 75 risk weight No aggregate exposure19

to one counterpart can exceed 05


Low value individual criteria - The total aggregated exposure to one counterparty20


Million only)

2 Banks which have claims that fulfill all criteria except for granularity may risk weigh

those claims at 100



are fully secured by mortgages on residential property that are or will be occupied by

the borrower or that is rented will be risk-weighed at 60 However banks should








at any point

of time during the last two years they shall be risk-weighed at 100 net of specific

provisions







h Past due claims

1 Any loan except for a claim secured by residential property which is or has been past

due at any point of time during the last two years will be risk-weighed at 150 net of

specific provision

i High risk claims


2 Exposures on Personal loan in excess of the threshold of regulatory retail portfolio

and exposures on credit card shall warrant a risk weight of 150

19

Aggregated exposure means gross amount (ie not taking any credit risk mitigation into account) of all forms of credit

exposures availed from the bank 20

Counterparty refers to one or a group of borrowers defined by the NRB directives as a single obligor 21

An exposure is past due if it falls into any other category other than Pass loan as per provisions of NRB directive on Loan

classification






4 Claims which are not fully secured or are only backed up by personal guarantee shall

attract 150 risk weight

5 Where a loan cannot be segregatedor identified as regulatory retail portfolio or


at 150

j Other assets


h Interest receivableclaim on government securities will be risk-weighed at 0

i Staff loan given as per Employee By-laws and secured by residential property that is

or will be occupied by the staff or that is rented will be risk-weighed at 50 However

banks should ensure the existence of adequate margin of security over the amount of

loan based on strict valuation rules

j Investments in equity or regulatory capital instruments issued by securities firms will

be risk-weighed at 100 net of valuation adjustments which are directly or through

other comprehensive income recognized on equity

k Cash in transit and other cash items in the process of collection will be risk-weighed at

20 For this purpose cash items shall include Cheque and Draft

l Fictitious assets that have not been deducted from Tier 1 capital shall be risk weighed

at 100

m Investments in the equity and other capital instruments of institutions which are

listed in the stock exchange and have not been deducted from Tier 1 capital shall

be risk weighed at 100 net of provisions and valuation adjustments which are


Investments in mutual fund shall also be risk weighted at 100 net of valuation

adjustments as described above

n All Other assets will be risk-weighed at 100 net of specific provision and valuation

adjustments which are directly or through other comprehensive income recognized on

equity






Weight


without prior notice or that effectively provide for automatic cancellation due

to deterioration in a borrower‟s creditworthiness (for example bills under

collection)

0


Short Term Trade-related contingencies 20


Contingent liabilities arising from trade-related obligations which are secured

against an underlying shipment of goods for both issuing and confirming bank

and are short term in nature This includes documentary letters of credit

shipping guarantees issued and any other trade-related contingencies with an

original maturity up to six months


Unsettled22

securities and foreign exchange transactions between bank to bank

and between bank and customer

20


Any un-drawn portion of committed credit lines sanctioned for a period of

more than 1 year

50


Contingent liabilities which involve an irrevocable obligation to pay a third

party in the event that counterparty fails to fulfill or perform a contractual non-

monetary obligation such as delivery of goods by a specified date etc This

includes issue of performance bonds bid bonds warranties indemnities

underwriting commitments and standby letters of credit in relation to a non-

monetary obligation of counterparty under a particular transaction

40



than 1 year This shall include all unutilized limits in respect of revolving

working capital loans eg overdraft cash credit working capital loan etc

except for trade finance exposures

50


Any un-drawn portion of committed credit lines sanctioned for a period of upto

1 year This shall include all unutilized limits in respect of revolving working

capital loans eg overdraft cash credit working capital loan etc except for

trade finance exposures

20

Repurchase agreements securities lending securities borrowing reverse

repurchase agreements and equivalent transactions

This includes sale and repurchase agreements and asset sales with recourse

where the credit risk remains with the purchasing bank

100


Any irrevocable off-balance sheet obligations which carry the same credit risk

as a direct extension of credit such as an undertaking to make a payment to a

third party in the event that a counterparty fails to meet a financial obligation or

an undertaking to a counterparty to acquire a potential claim on another party in

the event of default by that party constitutes a direct credit substitute This

includes potential credit exposures arising from the issue of financial guarantees

and credit derivatives confirmation of letters of credit (acceptances and

endorsements) issue of standby letters of credit serving as financial guarantees

for loans securities and any other financial liabilities and bills endorsed under

bill endorsement lines (but which are not accepted by or have the prior

endorsement of another bank)

100



22




34 CREDIT RISK MITIGATION (CRM)


















should clearly demarcate the value of security held for funded and non funded facility In cases

where the bank has obtained same security for various forms of facilities banks are eligible to

claim the CRM benefit across all such exposures up to the eligible value of CRM


In order to obtain capital relief towards credit risk mitigation there are certain basic condition

that needs to be fulfilled Supervisors will monitor the extent to which banks satisfy these

conditions both at the outset of a collateralized transaction and on an on-going basis


is given is robust and ensures that the lender has clear rights over the collateral to














group entity - would provide little protection and thus would be ineligible



collateral should be gauged as the longest possible remaining time before the obligor is

23





scheduled to fulfill its obligation The collateral must be pledged for at least the life of

the exposure In case of mismatches in the maturity of the underlying exposure and the





mismatch Mismatches shall be subject to supervisory haircut of 10


























b Eligible Collaterals


the bank The bank may only claim these as CRM if it has specific authority to recover

the amount from this source in case of default



3 Gold








in 33 b (3 amp 4)






Step 2 Assess the value of the exposure and the eligible collateral The value of the eligible

collateral is the lower of the face value of the instrument or the outstanding amount

of exposure










4 OPERATIONAL RISK

41 GENERAL



have been addressing it in their internal controls and corporate governance structures Basel II

requires banks to hold capital against the risk of unexpected loss that could arise from the failure of

operational systems










income


KBIA = [sum(GI1n N

where





α = 15 percent










Similarly in case of new banks who have not completed an year of operation and hence whose

average gross income cannot be measured reliably they shall also be required to compute their

capital charge for operational risk vide the same approach as prescribed for banks with negative

gross income These banks may use the gross income approach from second year onwards But

based on the reasonableness of the so computed capital charge for Operation Risk during the first

three years of operation review process may require additional proportion of capital charge if

deemed necessary

43 GROSS INCOME


measure should





property















the bank




by 10 (ie the reciprocal of the minimum capital ratio of 10) and adding together with the risk


5 MARKET RISK











Out of the various components of market risk foreign exchange risk is perceived as the

predominant at this time The effects of other forms of market risk are minimal Thus a net open

position approach has been devised to measure the capital requirement for market risk As

evidenced by its name this approach only addresses the risk of loss arising out of adverse

movements in exchange rates This approach will be consolidated over time to incorporate other

forms of market risks as they start to gain prominence










manner




or short positions




10 (ie the reciprocal of the minimum capital ratio of 10) and adding together with the risk



6 REVIEW PROCESS

61 GENERAL














processes







































all material risks





management process






forms of risk

1 Credit risk Banks should have methodologies that enable them to assess the credit

risk involved in exposures to individual borrowers or counterparties as well as at the



risk concentrations


















concentration






assessment of capital adequacy under review process These policies should cover the







region


















underestimate the need for capital Thus banks should develop a framework for















charge for market risks the bank management should ensure the adequacy and






Capital positions can have a telling effect on institution‟s ability to obtain liquidity





adequacy of capital

















The bank‟s internal control structure is essential to a sound capital assessment process







conduct of business


















Off-site review



capital issues) and

Periodic reporting


hereunder








to capital plans




environment






















criteria are developed as benchmarks aligned with bank managements expectations for







sufficient by the NRB If the risk transfer is considered to be insufficient or non existent










supervisory actions





approaches give a consistent picture of the individual banks risk exposure in comparison



h Market Discipline

The framework requires banks to disclose various key information about their business on a








Nepal Rastra Bank expects banks to operate above the minimum regulatory capital ratios If NRB

is not convinced about the risk management practices and the control environment it has the

authority to require banks to hold capital in excess of the minimum
















credit risk









the capital charge for unsatisfactory ALM policies and practices 6 Where the banks net liquid asset to total deposit ratio is less than 20 a risk weight of




ratio


Exposures







notice placement upto 90 days and investment in government securities Borrowings

repayable upto 90 days is deducted from liquid assets to obtain net liquid assets

Note Aforesaid Provision shall be effective from Falgun end 2066 BS


an additional capital charge of 2 to 5 of Gross Income of immediate previous












income These banks may use the gross income approach from second year onwards

But based on the reasonableness of the so computed capital charge for Operation Risk

during the first three years of operation review process may require additional

proportion of capital charge




be upto 3












Nepal Rastra Bank

7 DISCLOSURE

71 GENERAL








of bank that rely on internal methodologies in assessing capital requirements


Banks should have a formal disclosure policy approved by the Board of Directors that addresses the






a Materiality






economic decisions











73 VALIDATION











a Banks should provide the following disclosures as at end of each financial year along with the

annual financial statements














2 Risk exposures







Substandard Loan

Doubtful Loan

Loss Loan

o NPA ratios



















respective websites














Substandard Loan

Doubtful Loan

Loss Loan

o NPA ratios









for sale category













validated by the internal auditor of the bank If the monthly internal audit could not be carried

out it should be disclosed on the monthly returns But such returns at the end of each quarter


In addition to the returns specified above a bank must inform NRB within 30 days of





these concerns




FORM NO 1 CAPITAL ADEQUACY TABLE

(RsIn hellip)

1 1 Risk Weighted Exposures

Current

Period

Previous

Period





Add 3 of the total RWE due to non compliance to

Disclosure Requirement (64 a 10)


Assets(64 a 6)

Total Risk Weighted Exposures (After Banks adjustments of

Pillar II)

12 CAPITAL

Current

Period

Previous

Period

Core Capital (Tier 1)


b Irredeemable Non-cumulative preference shares


c Share Premium

d Proposed Bonus Equity Shares

e Statutory General Reserves

f Retained Earnings

g Un-audited current year cumulative profit(Loss)

h Capital Redemption Reserve

i Capital Adjustment Reserve

j Dividend Equalization Reserves

l Other Free Reserve

m Less Goodwill








u


unutilized

v Less Other Deductions









d General Loan Loss Provision

e Exchange Equalization Reserve

f Investment Adjustment Reserve

g Assets Revaluation Reserve

h Other Reserves


13 CAPITAL ADEQUACY RATIOS

Current

Period

Previous

Period






(RsIn hellip)



Book

Value

Specific

Provisio

n amp

Valuatio

n

Adjustm

ent

Eligib

le

CRM

Net

Value

Risk

Weig

ht

Risk

Weighted

Exposures

a b c d=a-b-

c e f=de

Cash Balance 0 0 0 0 0 Balance With Nepal Rastra Bank 0 0 0 0 0 Gold 0 0 0 0 0 Investment in Nepalese Government

Securities

0 0 0 0 0 All Claims on Government of Nepal 0 0 0 0 0 Investment in Nepal Rastra Bank securities 0 0 0 0 0 All claims on Nepal Rastra Bank 0 0 0 0 0 Claims on Foreign Government and Central

Bank (ECA 0-1)

0 0 0 0 0 Claims on Foreign Government and Central

Bank (ECA -2)


Bank (ECA -3)


Bank (ECA-4-6)

0 0 0 0 100

0 Claims on Foreign Government and Central

Bank (ECA -7)

0 0 0 0 150

0 Claims On BIS IMF ECB EC and on



0 0 0 0 0


Banks 0 0 0 0

100

0

Claims on Domestic Public Sector Entities 0 0 0 0 100

0



Claims on Public Sector Entity (ECA 3-6) 0 0 0 0 100

0

Claims on Public Sector Entity (ECA 7) 0 0 0 0 150

0




capital adequacy requirements 0 0 0 0 100

0



Claims on foreign bank (ECA Rating 3-6) 0 0 0 0 100

0

Claims on foreign bank (ECA Rating 7) 0 0 0 0 150

0





0 0 0 0 20 0








Score equivalent to BBB+ amp below) 0 0 0 0 100

0

Claims on Domestic Corporate (Unrated) 0 0 0 0 100

0




Claims on Foreign Corporates (ECA 3-6) 0 0 0 0 100

0

Claims on Foreign Corporates (ECA 7) 0 0 0 0 150

0



retail except granularity 0 0 0 0 100

0



properties

0 0 0 0 150

0


(Overdue)

0 0 0 0 100

0

Claims secured by Commercial real estate 0 0 0 0 100

0


residential properties) 0 0 0 0 150

0

High Risk claims 0 0 0 0 150

0



exchange

0 0 0 0 100

0



stock exchange

0 0 0 0 150

0



securities

0 0 0 0 0 0



Other Assets (as per attachment) 0 0 0 0 100

0

TOTAL 0 0 0 0 0


Gross

Book

Value

Specific

Provisio

n

Eligib

le

CRM

Net

Value

Risk

Weig

ht

Risk

Weighted

Exposures

a b c d=a-b-

c e f=de





Upto 6 months 0 0 0 0 20 0





0


0


Over 6 months 0 0 0 0 50 0





0


0








0


0



Securities as collateral 0 0 0 0

100

0


recourse 0 0 0 0

100

0

Advance Payment Guarantee 0 0 0 0 100

0

Financial Guarantee 0 0 0 0 100

0

Acceptances and Endorsements 0 0 0 0 100

0


Securities 0 0 0 0

100

0


Term) 0 0 0 0 20 0


Term) 0 0 0 0 50 0




requirement

0 0 0 0 20 0

Other Contingent Liabilities 0 0 0 0 100

0

Unpaid Guarantee Claims 0 0 0 0 200

0

TOTAL 0 0 0 0 0

Total RWE for Credit Risk Before



Add 10 of the loan and facilities in

excess of Single Obligor Limits(64 a 3) 0

Add 1 of the contract(sale) value in

case of the sale of credit with recourse

(64 a 4)






s with

Bank

Deposit

s with

other

banksF

I

Gol

d

Govt

amp

NRB

Securi

ties

Gte

e of

Govt

of

Nep

al

SecGte

e of

Other

Soverei

gns

Gtee of

domesti

c banks

Gtee

of

MDB

s

SecGt

ee of

Foreig

n

Banks

Tota

l

(a) (b) (c) (d) (e) (f) (g) (h) (i)




0



0



0



0

Claims on Other Multilateral

Development Banks

0

Claims on Domestic Public

Sector Entity


(ECA 0-1)

0


(ECA 2)

0


(ECA 3-6)

0


(ECA 7)

0

Claims on domestic banks that

meet capital adequacy

requirements

0

Claims on domestic banks that do

not meet capital adequacy

requirements

0


Rating 0-1)

0


Rating 2)

0


Rating 3-6)

0


Rating 7)

0

Claims on foreign bank

incorporated in SAARC region

and China operating with a buffer

of 1 above their respective



Claims on Foreign Corporates 0



s with

Bank

Deposit

s with

other

banksF

I

Gol

d

Govt

amp

NRB

Securi

ties

Gte

e of

Govt

of

Nep

al

SecGte

e of

Other

Soverei

gns

Gtee of

domesti

c banks

Gtee

of

MDB

s

SecGt

ee of

Foreig

n

Banks

Tota

l

(a) (b) (c) (d) (e) (f) (g) (h) (i)

(ECA 0-1)


(ECA 2)

0


(ECA 3-6)

0


(ECA 7)

0

Regulatory Retail Portfolio (Not

Overdue)

0

Claims fulfilling all criterion of

regulatory retail except granularity

0


properties

0

Claims not fully secured by

residential properties

0


properties (Overdue)

0

Claims secured by Commercial

real estate

0

Past due claims (except for claim

secured by residential properties)

0

High Risk claims 0



listed in the stock exchange

0



not listed in the stock exchange

0


Total 0


Forward Exchange Contract

Liabilities


Maturity Upto 6 months


0

Foreign counterparty (ECA

Rating 0-1)

0


2)

0


3-6)

0

Foreign counterparty (ECA Rating 0



s with

Bank

Deposit

s with

other

banksF

I

Gol

d

Govt

amp

NRB

Securi

ties

Gte

e of

Govt

of

Nep

al

SecGte

e of

Other

Soverei

gns

Gtee of

domesti

c banks

Gtee

of

MDB

s

SecGt

ee of

Foreig

n

Banks

Tota

l

(a) (b) (c) (d) (e) (f) (g) (h) (i)

7)


Maturity Over 6 months


0


0-1)

0


2)

0


3-6)

0


7)

0

Bid Bond Performance Bond and

Counter guarantee


0


0-1)

0


2)

0


3-6)

0


7)

0


Lending of Banks Securities or

Posting of Securities as collateral

0

Repurchase Agreements Assets

sale with recourse

0




Unpaid portion of Partly paid

shares and Securities

0


(Short Term)

0


(Long Term)


Total

Grand Total




S

N

Counterparty Categor

y

Facility Outstandin

g

Eligible CRM

Nature Gross

Amount

Haircut Net

Amount



Provision amp

Valuation

Adjustment

Net

Balance

1 Fixed Assets 0






7 Sundry Debtors 0



10 Stationery 0

11 Other 0

TOTAL 0 0 0



Net Interest Income





Gross income (a)

Alfa (b) 15 15 15


Capital Requirement for Operational Risk (d) (average of c)


times (e) 10



If Gross Income for all the last three years is negative(64 a

8)



Capital Requirement for Operational Risk (5)

Risk Weight (reciprocal of capital requirement of 10) in times 10




SNo Currency Open Position (FCY) Open Position (NPR) Relevant Open

Position

1 INR

2 USD

3 GBP

4 EURO

5 THB

6 CHF

7

8

9




Risk Weight (reciprocal of capital requirement of 10) in times (d)



(RsIn hellip)

Particulars Amount




Liquid Assets (B)

Cash(91)

Bank Balance(91)







Shortfall in Ratio



g]kfn fi6laquo a+s

s]Gb|Lo sfofno



shfdividefk6sf] juLs0f shf gf]SfgL DaGwL Jojyf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf Ohfhtkqk|fKt +yfn] k|jfx u]sf] shf fk6sf] juLs0f

f]sf] Defljt gf]SfgLdf sfod ug kg] Jojyfsf DaGwdf g]kfn fi6laquo a+s P]g ) sf] bkmf amp( n]

lbPsf] clwsf k|of]u uL b]xfosf lgb]zg hfL ulPsf] 5

= shf fk6sf] juLs0f

Ohfhtkqk|fKt +yfn] k|jfx u]sf] shfdividefk6sf] fFjf jf Aofh eStfgL xgkg] efvf gf3]sf] cjlwsf

cfwfdf Dk0f shf fk6nfO b]xfo adf]lhd juLs0f ug kg]5 M

-s_ lqmo shf (Performing Loan) M lqmo shfdf lgDgfgfsf cn Id lgufgL shf kg]5g

= cn (Pass) M

-c_ efvf ggf3]sf dlxgfDd efvf gf3]sf shfdividefk6

-cf_ d2tL lbsf] lwtf]df uPsf shf tyf fk6

-O_ g]kfn sfsf] If0fkq tyf g]kfn fi6laquo a+s C0fkqsf] lwtf]df uPsf shf tyf fk6

-O_ kofKt If0f lnO k|lt u|fxs a9Ldf = ) nfvDd k|jfx ePsf] grfFbL shf

t cltlQm lwtf] If0f jfkt d2tL lb jf g]kfn sfsf] If0fkq jf g]kfn fi6laquo a+s

C0fkq lwtf] fvL shf k|jfx u]df Totf shf tyf fk6 = ) nfveGbf a9Lsf] grfFbL

lwtf] shfnfO eg] efvf gf3]sf] cfwfdf juLs0f ug kg]5

= Id lgufgL (WatchList) M

-c_ dlxgfb]lv tLg dlxgfDd efvf gf3]sf shfdividefk6

-cf_ gjLs0f geO cyfoL kdf a9Ldf () lbgDd eQmfgL cjlw a9fOPsf cNksfnLg

jf rfnkFhL shf

-O_ cGo sg klg a+s jf ljQLo +yfdf lgis[o shfdf juLs0f ePsf] C0fLnfO k|jflxt shf

-O_ fFjf Aofh lgoldt kdf eQmfgL ePtfklg nuftf bO jifb]lv vb gf]SfgLdf x]sf] jf

g]6jy C0ffTds ePsf kmd sDkgL jf +yfnfO k|jflxt shf

t


-s_ lgdf0ffwLg cjyfdf x]sf klof]hgfnfO k|bfg ulPsf shfsf] xsdf klof]hgfn]

Jofjflos pTkfbg z u] kZrft k0f cflys jifsf] ljQLo ljj0fsf] cfwfdf dfq

of] Jojyf nfu xg]5

-v_ tf]lsPsf If]qdf k|jfx ePsf] shfsf] xsdf otf] cjlwnfO jif sfod ulPsf] 5

-p_ = ca jf f] eGbf a9L sdsf xndashljQLos0f shfdf kl0ft gePsf axa+lsEuml shf

-pm_ o a+sn] lgLIf0f ubf C0fLsf] gub k|jfx tyf klof]hgf ~rfngsf] cjyf sdhf] ePsf]

cfwfdf Id lgufgLdf fVg] egL lgb]zg lbOPsf shf

-C_ shf jkFhL cgkft (Debt to Equity Ratio) )M) eGbf a9L xg] uL k|jfx ePsf shf

-P_ o a+sn] tf]s] adf]lhdsf] C0f eQmfgL cfDbfgL cgkft sfod gu]sf shf

-v_ lgis[o shf (Non-Performing Loan) M lgis[o shfnfO lgDgfgfsf juLs0f ugkg]5 M

-_ sdn (Sub-standard) M dlxgfb]lv ^ dlxgfDd efvf gf3]sf shfdividefk6

-_ z+sfkb (Doubtful) M ^ dlxgfb]lv a9Ldf jifDd efvf gf3]sf shfdividefk6

-_ vfa (Loss) M jifeGbf a9L cjlwn] efvf gf3]sf shfdividefk6

-$_ aFbf adf]lhd kgtflnsLs0fdividekg+rgf ulPsf shf

-u_ pkaFbf -s_ -v_ df hgs sf pNn]v ePsf] ePtfklg )amp^ k dfGtdf cn judf

juLs0f ePsf )amp^ k dfGtkZrft k|jfx ePsf shfnfO a+s tyf ljQLo +yfxn] )ampamp

cf dfGtdf cn judf juLs0f ug Sg]5g

= cn shf DaGwL yk Jojyf

a9Ldf Ps jifDd eStfgL cjlw ePsf] rfn kFhL shfnfO gjLs0f ubf cn shfdf dfj]z ug

lsg] 5 Ohfhtkqk|fKt +yfn] C0fLsf] shf ltg Sg] Ifdtf efjL gub k|jfx cfDbfgLsf] |f]t

htf shf k|jfxsf Gogtd cfwfxsf] ljZn]if0f kZrft shf bkof]usf] lglZrttf xg] uL dfq

shf gjLs0f ugkg]5

= vfa shf DaGwL yk Jojyf

efvf gf3]sf] jf ggf3]sf] sg klg shfdf b]xfosf] sg slkmot b]lvPdf Totf] shf tyf fk6nfO

vfa shfdf juLs0f ug kg]5 Mndash

-s_ C0fL 6f6 kN6]df jf 6f6 kN6]sf] 3f]if0ff ePdf

-v_ C0fL a]kQf ePdf jf () lbgDd Dksdf gcfPdf

-u_ shf bkof]u ePdf

-3_ klof]hgfdivideJojfo ~rfng xg] cjyf gx]df klof]hgf jf Jojfo ~rfngdf gePdf

-ordf_ k|tLtkq hdfgt tyf cGo Defljt bfloTjx kmf] nf]g -Force Loan_ sf] kdf sf]ifdf cfwflt

shfdf kl0ft ePsf] cjyfdf ToL shfdf kl0ft ePsf] ldltn] () lbgDd cnL gePdf

-r_ shf cn xg gsL lnnfdL k|lqmof z ePsf] ) lbg gf3]df jf cnL k|lqmof cGtut

cbfntdf d2f rlnx]sf] cjyfdf

-5_ shf rgf s]Gb|sf] sfnf]rLdf sfod x]sf C0fLnfO gofF jf yk shf k|bfg u]sf] cjyfdf


-h_ If0fsf] ahf dNon] shfsf] If0f xg gSg] ePdf

-em_ vlb jf l8sfpG6 u]sf] laNsf] eQmfgL ldlt -due date_ n] () lbgDd cnL gePdf

-`_ sg JolQmdividekmddividesDkgLsf] gfddf x]sf] shf csf] JolQmdividekmddividesDkgLn] pkef]u u]sf] cjyfdf

t Pp6 dxdf kg] kmddividesDkgLsf] xsdf sn Ldf sfod ug afwf kUg] 5g

-6_ l6=cf=shf (Trust Receipt Loan) eQmfgL ug] k|of]hgsf] nflu k|tLtkq vf]Nbfsf avt pNn]v

gulPsf] cGo sg gofF shf jLs[t uL k|jfx ePdf

-7_ Credit Card shf efvf gf3]sf] ldltn] () lbgleq ckn]vg gePdf

-8_ C0fLn] Pp6 ldlt jf cjlwsf] cnu cnu ljQLo ljj0f k]z u]sf] cjyfdf

-9_ a+s tyf ljQLo +yfaf6 shf lnO Da4 JolQm jf +yfnfO shfdividefk6 k|bfg u]df

l6Kk0fL M of] lgb]zgsf] v08 -u_ sf] k|of]hgsf] nflu aeligbkof]uAElig eGgfn] k|of]hg vnfO lnPsf] shf sd

DalGwt k|of]hgdf k|of]u gu]sf] klof]hgf ~rfngdf gx]sf] DalGwt klof]hgfdivideJojfoaf6

cflht sd C0f ltgdf gnufO cGo sfodf k|of]u u]sf] lgLIf0f tyf klj]If0fsf] qmddf

klj]Ifs n]vf kLIf0fsf] qmddf n]vfkLIfsaf6 bkof]u ePsf] k|dfl0ft ePdf shf tyf ljwfsf]

bkof]u u]sf] Demg k5

$= cfjlws shf DaGwL yk Jojyf

-_ lstfaGbLdf k|jfx ulPsf cfjlws shf (Term Loan) sf] xsdf fFjfsf] lstfn] efvf

gf3]df Dk0f jSoftf shf sdnfO g lsTff sdsf] efvf gf3]sf] cjlwsf] cfwfdf

juLs0f ug kg]5

-_ hnljBt klof]hgf ljBt k|f0f nfOg -Transmission Line_ s]jnsf lgdf0f klof]hgf

gjLs0fLo phf klof]hgfdf k|jfx ePsf shfsf] xsdf sg lstfn] () lbgeGbf a9Ln]

efvf gf3]df Totf] lstf sdnfO vfa judf juLs0f uL lstfsf] ztk|ltzt shf


l6Kk0fLMM o k|of]hgsf nflu aeligcfjlws shfAElig eGgfn] Ps jifeGbf a9L eQmfgL cjlw sfod

uL k|jfx ulPsf] shf fk6nfO Demg kb5

= grfFbL shf DaGwL yk Jojyf

b]xfosf Jojyf tyf zt kf uL grfFbL lwtf] fvL shf k|bfg ug lsg]] 5 Mndash

-s_ +yfsf] shf gLltdivideljlgodfjnLdf grfFbL lwtf] lnO shf k|bfg ug] Jojyf pNn]v ePsf] xg kg]

-v_ +yfn] grfFbLsf] shf sff]af ug cufj cfjZos Iff Jojyf If0fsf] dNofordfsg

Jojyf 9s6L aLdf tyf hfFrsL DaGwL Jojyf u]sf] xg kg]

-u_ a+s tyf ljQLo +yfxn] sg JolQmnfO grfFbL shf k|jfx ubf Totf] C0fLn] lwtf]jk lbPsf]

g jf rfFbL hfFr uL shf lIft x]sf] olsg u] dfq shf k|jfx ug kg]5 oL shf

k|jfx ubf C0fLn] lwtf] jk lbPsf] g jf rfFbL Pp6 ynLdf flvPsf] xgkg]5 sy+sbflrt

sg C0fLn] lbPsf] PseGbf a9L ynLx jf PseGbf a9L ynLx flvPsf] Pp6f ynL dfq lwtf]

fvL jf grfFbLsf] kLIf0f hfFr guL grfFbL shf k|jfx ePdf Totf] shfdf ztk|ltzt shf

gf]SfgL Jojyf ug kg]5

^= cf]e8laquof6 Ldf gfpoundg] uL u|fxssf] vftfaf6 fFjf tyf Aofh cnpk ug gkfOg]

cf]e8laquof6 Ldf gfpoundg] uL u|fxssf] rNtL vftfaf6 cf]e8laquog (Overdrawn) uL shfsf] fFjf tyf Aofh

cnpk ug kfOg] 5g


u|fxssf] vftf vr uL fFjf tyf Aofh cnpk ubf vftf cf]e8laquog (Overdrawn) eO lxfj

fkmfkm gePsf] v08df oL cnpk gePsf shfxdf cf]e8laquog u]sf] fFjf sd d]t aSoftf

shf sddf dfj]z uL Totf shfx hg judf kg] xf] f] eGbf Ps tx dlgsf] judf dfj]z ug

kg]5 t o Jojyfn] u|fxssf] vftfdf x]sf] dfHbft vr uL fFjf tyf Aofh cnpk ug

aGb]h nufPsf] dflgg] 5g

amp= u|] cjlw DaGwL Jojyf

-s_ fdfGotof Ps jifeGbf a9L u|] cjlw fvL cfjlws shf k|bfg ug kfOg] 5g t Jojfo tyf

klof]hgfsf] k|s[lt cgf f] eGbf a9L u|] cjlw k|bfg ugkg] ePdf s] slt sf0fn] sg sg cfwfdf

a9L u|] cjlw sfod ugk]sf] xf] f]sf] Joxf]f vnfO shf jLs[ltsf] dodfg f] shf jLs[t ug]

clVtof k|fKt clwsfL eGbf Ps tx dflyNnf] clwsfLaf6 jLs[t ufpg kg]5 o k|of]hgsf] nflu

aeGbf dflyNnf] t ~rfns ldlt xg]5







t DalGwt lgsfoaf6 jLs[ltk|fKt ko6stLo xf]6nsf] xsdf clwstd jifDdsf nflu u|]

cjlw yk ug lsg]5

cf= oL u|] cjlw yk ug] DaGwdf a+s tyf ljQLo +yfn] sfoljlw agfO +rfns ldltaf6

jLs[t ufO nfu ug kg]5 u|] cjlw yk ulPsf shfxsf] dfls ljj0f o a+sdf k]z

ug kg]5

O= oL yk ePsf] u|] cjlwsf] AofhnfO kFhLs0f guL u|] cjlw leq sDtLdf lstfdf eQmfgL

xg] uL cnLsf] Jojyf ug kg]5 tf]lsPsf] tflnsfadf]lhd eQmfgL ug] C0fLFu sg lsldsf]

k]gfn Aofhdivide zNsdividexhfgfdivideAofhsf] Aofh (Interest on interest) lng kfOg] 5g

ki6Ls0fM u|] cjlw eGgfn] shf k|jfx z ePsf] ldltb]lv shfsf] lstf eQmfgL ug z xg] ldlt

aemg kg]5

= shfsf] kgtflnsLs0f kg+rgf DaGwL Jojyf

-_ C0fLn] k]z u]sf] lnlvt sfo of]hgfdf plNnlvt b]xfosf cfwfxdf Ohfhtkqk|fKt +yf

ljZjt ePdf shfxnfO kgtflnsLs0f jf kg+rgf ug Sg] 5 shf kgtflnsLs0f

jf kg+rgf ulPsf ki6 cfwfx k|To]s shf kmfOndf +nUg xg kg]5 Mndash

-s_ shf DaGwL sfuhft tyf If0fx kofKt ePsf] k|df0f

-v_ kgtflnsLs0f jf kg+rgf ePsf shf cn xg] Defjgfaf] Ohfhtkqk|fKt +yf

ljZjgLo ePsf] cfwfx

-u_ shfnfO kgtflnsLs0f jf kg+rgf ug lnlvt sfoof]hgf k]z xgsf cltlQm Totf]

shf kgtflnsLs0f jf kg+rgf ubfsf] lbgDd cn xg afFsL Aofhsf] sDtLdf

kRrL k|ltzt Aofh sd cn pk ePsf]

-_ Ohfhtkqk|fKt a+s tyf ljQLo +yfaf6 k|jfx ulPsf shf dWo] sf]le8ndash( af6 clt tyf

dWod k|efljt If]qdf k|bfg ulPsf] shfsf] xsdf C0fLsf] klof]hgf jf Jojfodf


k]sf] k|efj tyf ljQLo cjyfsf] dNofordfsg uL C0fLsf] lnlvt sfoof]hgf cgf

eljiodf pBf]u Jojfo ~rfngdf cfO C0f rQmf xg Sg]df as tyf ljQLo +yf

cfZjt ePdf DalGwt C0fLsf] cgf]wdf Ps k6ssf] nflu C0fLn] aemfpgkg]

Aofhsf] ) k|ltzt sd cn pk uL b]xfosf ztxsf] cwLgdf xL shfsf]

kgtflnsLs0f dividejf kg+rgf ug lsg] 5


-v_ oL kgtflnsLs0f dividejf kg+rgf ubf )amp^ k dfGtdf lqmo shfxsf] nflu

Gogtd k|ltzt shf gf]SfgL Jojyf sfod uL cn judf juLs0f ug lsg]5

-u_ oL shf kgtflnsLs0f dividejf kg+rgf ulPsf ki6 cfwfx k|To]s shf kmfOndf

+nUg xg kg]5

-3_ ki6 cfwf lagf kgtflnsLs0f dividejf kg+rgf ulPsf] kfOPdf O=k|f= lgb]zg g+=

divide)amp^ sf] aFbf g+= ( sf] pkaFbf $-s_ cgf shf gf]SfgL Jojyf sfod ug kg]5

-_ pkaFbf -_ -_ adf]lhd juLs0f ulPsf shfxsf] ljj0f 5sect tof ug kg]5

l6Kk0fLM

o k|of]hgsf] nflu aeligkgtflnsLs0fAElig eGgfn] u|fxsn] lnPsf] shfdivideljwfsf] eQmfgL ug]

cjlwdividedo a9fpg] k|lqmofnfO Demg k5

aeligkg+rgfAElig eGgfn] shfdivideljwfsf] k|s[lt jf ztdf kljtg ug] aGb]hx yk36 ug] jf do

Ldfdf x]km] ug] k|lqmofnfO Demg k5

(= shf gf]SfgL jfkt sfod ug kg] Jojyf

-_ o lgb]zg adf]lhd juLs0f ulPsf shf tyf laN vlbsf] nflu aSoftf fFjf sdsf]

cfwfdf b]xfo adf]lhd shf gf]SfgL Jojyf sfod ug kg]5 Mndash


-s_ cn k|ltzt

-v_ Id lgufgL k|ltzt

-u_ sdn k|ltzt

-3_ z+sfkb ) k|ltzt

-ordf_ vfa )) k|ltzt

t

-c_ o lgb]zgsf] aFbf g+= sf] pkaFbf -u_ adf]lhd cn judf juLs0f ePsf t efvf

gf3]sf] cjlwsf] cfwfdf )ampamp cf dfGtdf tNnf] judf juLs0f ug kg] shfsf] nflu

slDtdf k|ltzt shf gf]SfgL Jojyf sfod ug kg]5

-cf_ )amp^ k dfGtdf cGo judf juLs0f ulPsf shfnfO o lgb]zgsf] aFbf g+= sf]

pkaFbf -s_ -v_ adf]lhd juLs0f uL f]xLadf]lhd shf gf]SfgL Jojyf sfod

ugkg]5

-O_ pkaFbf -c_ cgf k|ltzt shf gf]SfgL Jojyf ulPsf shfsf] ljj0f cnUu tof

uL o a+sdf k]z ug kg]5

-_ Ps jif eGbf a9L u|] cjlw ePsf phf nufotsf kjfwf lgdf0fFu DalGwt klof]hgfxdf

k|jflxt cn shfxsf] u|] cjlwDd k|To]s jif dfgkflts kdf shf gf]SfgL Jojyf uL

clGtd jif k|ltzt fdfGo shf gf]SfgL Jojyf sfod ug lsg] 5


pbfx0fsf] nflu sg shfsf] u|] cjlw $ jif x]5 eg] Totf] shfsf] nflu klxnf] jif )=

k|ltzt bf]|f] jif )=) k|ltzt t]gtf] jif )=amp k|ltzt rfyf] jifb]lv k|ltzt fwf0f

shf gf]SfgL Jojyf sfod ug lsg] 5

-_ ]zd h6 skf nufotsf s[lif v]tL Jojflos kdf ulg] cfFk Gtnf hgf dfd

lsjL 8laquoofug k|m6 sfutL lnrL Pef]sf8f] htf kmnkmn v]tLsf nflu k|bfg ulPsf] shfdf

klxnf] jif )= k|ltzt bf]|f] jif )=^ k|ltzt t]gtf] jifb]lv k|ltzt fwf0f shf gf]SfgL

Jojyf sfod ug lsg]5

-$_ kg+rgf jf kgtflnsLs0f u]sf] shfsf] xsdf f] jfkt b]xfo adf]lhd shf gf]SfgL

Jojyf sfod ug kg]5 M

-s_ kg+rgf jf kgtflnsLs0f ug] dodf cn judf juLs0f ex]sf shfnfO

kg+rgf jf kgtflnsLs0f ubf Gogtd fF9] afx| -=_ k|ltzt shf gf]SfgL

Jojyf ug kg]5 sdn z+sfkb tyf vfa judf juLs0f es]sf shfxnfO

kg+rgf jf kgtflnsLs0f ubf kjjt sfod ulPsf] shf gf]SfgL Jojyfdf

nuftf bOjifDd lgoldt ePsf] cjyfdf afx]s sg dfof]hg ug kfOg] 5g

lstfjGbL jf d dfls lstf (Equal Monthly Installment EMI) df k|bfg ulPsf

shfsf] xsdf shfsf] fFjf tyf Aofh lgoldt x]sf] cjyfdf b]xfosf] Totf] shfsf]

nflu kg+rgf jf kgtflnsLs0f x yk shf gf]SfgL Jojyf sfod ug kg]5g

-c_ shfsf] lstf clu|d eStfgL ePsf] -Prepayment_ sf0fn] lstfjGbLsf] sd Pjd

lstf +Vof sd ePdf

-cf_ kljtgzLn Aofhb ePsf shfsf] Aofhb kljtg ePsf] sf0faf6 shfsf]

dofjlw tyf lstf sd kljtg ePdf o k|Fudf Aofhb a9] shfsf]

dofjlw tyf lstf +Vof ylkg uPdf shf jLs[t ug] dodf lgwf0f ulPsf

lstf sd 36fpg kfOg] 5g Tot Aofhb sd eO shfsf] dofjlw tyf

lstf +Vof 36g uPdf klg shf jLs[t ug] a]nfdf lgwflt lstf sd 36fpg

kfOg] 5g

-v_ kg+rgf jf kgtflnsLs0f ulPsf shfsf] fFjf lstf tyf Aofhsf] eQmfgL nuftf

bO jifDd lgoldt ePsf] cjyfdf Totf shfnfO cn shfdf kl0ft ug lsg] 5

-u_ a+s tyf ljQLo +yfaf6 shf k|jfx ePsf klof]hgfsf] Aofhdf j[l4 pTkfbg Ifdtf

(Production Capacity) ljtf eO nufgLdf xg] j[l4 jf cGo nfutdf a[l4 htf sf0fn]

zdf tf]lsPsf] shf eQmfgL ug] cjlw (Repayment Schedule) df shf rQmf ug Sg]

lylt gx]sf C0fLdWo] fli6laquoo k|fyldstfdf x]sf xfO8laquof]kfj s]jnsf ld]G6 jf cGo

kjfwf lgdf0f DaGwL klof]hgfxnfO b]xfosf zt kf uL

kgtflnsLs0fdividekg+rgf u]sf] cjyfdf k|ltzt dfq shf gf]SfgL Jojyf sfod

ug lsg] 5 oL kgtflnsLs0fdividekg+rgf ulPsf shfnfO cn shfsf] kdf

juLs0f ug lsg] 5

-c_ klof]hgf lgliqmo geO ~rfng d x]sf] jf ~rfng z xg] qmddf x]sf] xgkg]

-cf_ zdf shf k|jfx ubf lgwf0f ulPsf] u|] -Moratorium_ cjlw eGbf kl5sf]

cjlwdf kfs]sf] Aofh kFhLs[t uL cfDbfgL afWg gkfOg]

-3_ a+s tyf ljQLo +yfn] svfkfng Jojfosf nflu k|jfx u]sf] shf a8n f]usf

sf0f fljssf] eQmfgL tflnsf jf zt adf]lhd rQmf ug gSg] eO shf kg+rgf jf


kgtflnsLs0f ug k]df Ps k6snfO C0fLsf] C0f ltg] lnlvt of]hgf lwtf] If0fsf]

kofKttf eljiodf C0f ltg Sg] Ifdtfsf cfwfdf kg+rgf jf kgtflnsLs0f

u]sf] cjyfdf k|ltzt dfq shf gf]SfgL Jojyf sfod ug Sg] uL

kgtflnsLs0fdividekg+rgf ug lsg] 5 oL kgtflnsLs0fdividekg+rgf ulPsf

shfxnfO cn shfsf] kdf juLs0f ug lsg] 5

-ordf_ ]osf] lwtf]df k|bfg u]sf] shfnfO kg+rgf jf kgtflnsLs0f ug kfOg] 5g

-r_ g]kfn sfn] g]kfn fhkqdf k|sflzt U0f pBf]usf] kgyfkgf tyf pkoQm lgsfsf]

nflu o a+sn] hfL u]sf] U0f pBf]usf DaGwdf ljQLo If]qaf6 xgSg] ljwf DaGwL

sfolalw )amp) -sfoljlw ndash=_ adf]lhd xg] uL shf kgtflnsLs0f jf kg+rgf

ubf Gogtd kRrL k|ltzt shf gf]SfgL Jojyf ug kg]5

-_ Ohfhtkqk|fKt a+s tyf ljQLo +yfn] k|jfx u]sf] shf lgIf]k tyf shf If0f sf]ifaf6

If0f ufPsf] jf aLdf ufPsf] cjyfdf Totf] If0f u]sf] shfsf] nflu ug kg] shf

gf]SfgL Jojyf (Loan Loss Provision_ df amp k|ltzt 56 lbO afFsL k|ltzt dfq Jojyf

u] kUg] 5

-^_ JolQmutdivide+yfut hdfgLdf shf k|bfg ubf C0fLsf] JolQmut hdfgL sd afasf] cGo

ssf] bfjL gnfUg] DklQsf] ljj0f clgjfo kdf lng kg]5 JolQmutdivide+yfut hdfgLdf

dfq k|jflxt shfnfO klg pkf]Qmfgf juLs0f uL cn sdn z+sfkb shfdf kg] eP

f] judf tf]lsPsf] k|ltztsf] cltlQm ) k|ltzt yk uL shf gf]SfgL Jojyf sfod ug

kg]5 cGo rn crn DklQsf] If0fn] gvfDg] eO yk If0f jfkt JolQmutdivide+yfut

hdfgt d]t lnO shf k|jfx u]sf] cjyfdf If0fn] gvfd]sf] shfdf d]t cltlQm )

k|ltzt shf gf]SfgL Jojyf ugkg]5

t JolQmutdivide+yfut hdfgLdf k|jfx ePsf b]xfosf shfdf yk shf gf]SfgL Jojyf sfod

ug clgjfo xg] 5gM

-s_ qm]l86 sf8 shf

-v_ O=k|f= lgb]zg g+= sf] aFbf g+= sf] v08 -v_ df plNnlvt +yfnfO k|bfg u]sf] shf

-u_ a+s tyf ljQLo +yfn] JolQmut hdfgLdf k|jfx eOx]sf] lzIff shf tyf n3 ljQLo

+yf Pjd xsfL +yfnfO ljkGg ju shf cGtut nufgL u]sf] shfdf pkaFbf -_

adf]lhd tf]lsPsf] shf gf]SfgL Jojyfdf cltlQm ) k|ltzt yk shf gf]SfgL

Jojyf ug kg]5g

-3_ b]xfosf zt kfngf xg] uL k|jfx ePsf] nfvDdsf] JolQmut shf

-c_ Ohfhtkqk|fKt +yfsf] shf gLltdf o lsldsf shf k|jfx cgudg tyf cnL

DaGwdf ki6 pNn]v u]sf] xgkg]

-cf_ o lsldsf shf k|jfxsf nflu Ohfhtkqk|fKt +yfsf] ~rfns ldltaf6 566

k|f]8S6 k]k jLs[t ufO nfu u]sf] xg kg] shf k|jfx ubf k|f]8S6 k]k k0f

kfngf u]sf] xgkg]

-O_ C0fLsf] cfDbfgLsf] |f]tn] shf eQmfgL ug Sg] ki6 cfwf xgkg] Totf]

cfDbfgLsf] |f]t C0fLsf] a+s tyf ljQLo +yfdf x]sf] vftfaf6 osLg u]sf] xgkg]

fy C0fLn] clgjfokdf yfoL n]vf gDa (PAN) lnPsf] xgkg]

-O_ d dfls lstf -Equal Monthly Installment_ df shf eQmfgL xg] uL eQmfgL

tflnsf to xgkg] otf]] shfsf] clwstd dofjlw jifDd dfq xg]5 t


Ohfhtkqk|fKt +yfn] rfx]df = nfvsf] Ldfleq xL a9Ldf = nfvDdsf]

Revolving k|s[ltsf] shf k|bfg ug Sg]] 5g

-p_ otf] shf sn shfsf] k|ltzteGbf a9L k|jfx ug gkfOg]

-ordf_ v08 -s_ -3_ adf]lhdsf shf () lbg eGbf a9L cjlwn] efsf gf3]df vfa judf

juLs0f uL zt k|ltzt shf gf]SfgL Jojyf sfod ugkg]

-r_ otf shfsf] ljj0f 5sect tof ugkg] 5

-amp_ Ohfhtkqk|fKt +yfn] b]xfosf] cjyfdf afx]s t]|f] kIfsf] lwtf]df dfq k|jflxt shfnfO o

lgb]zg adf]lhd juLs0f uL cn sdn z+sfkb shfdf kg] eP f] judf tf]lsPsf]

k|ltztsf] cltlQm ) k|ltzt yk shf gf]SfgL Jojyf sfod ug kg]5 C0fLsf] cGo

DklQsf] If0fn] gvfDg] eO yk If0f jfkt t]|f] kIfsf] lwtf] d]t lnO shf k|jfx u]sf]

cjyfdf C0fLsf] cGo DklQsf]] If0fn] gvfd]sf] hlt shfdf dfly pNn]v eP adf]lhd yk

shf gf]SfgL Jojyf ug kg]5 otf shfsf] 5sect ljj0f tof ug kg]5

-c_ C0fL JolQm ePdf lghsf] Psf3 kljfsf bosf] gfddf ePsf] lwtf]

-cf_ C0fL kmd ePdf f] kmdsf] k|f]k|fO6 fem]bf jf lghsf] Psf3 kljfsf bosf]

gfddf ePsf] lwtf]

-O_ hUuf PsLs0f jf sfdfkmt Jofjflos s[lif pBf]u cGo Jojffo ~rfng ug

Demftf cgfsf] lnh DklQsf] If0fdf k|bfg ulPsf] shf

-O_ Ps sf]8Ddsf klof]hgf lwtf]df k|jfx ePsf shf

t ldlt )^(divide)divide( eGbf cl3 k|jflxt cfjlws shfsf] xsdf clGtd lstf eQmfgL

cjlwDd otf] yk shf gf]SfgL Jojyf ug afWosfL xg] 5g

-_ Ohfhtkqk|fKt +yfn] rfx]df dflyNnf] jusf] shf fk6nfO tNnf] judf juLs0f ug sg

aGb]h nufOPsf] 5g pbfx0fsf nflu sdn shfnfO z+sfkb jf vfa shfdf

z+sfkbnfO vfa shfdf juLs0f ug kfOg] 5

-(_ Ohfhtkqk|fKt +yfn] cfgf] shfsf] lylt x]L o lgb]zgdf tf]lsPsf] Gogtd shf gf]SfgL

Jojyfsf] cltlQm yk shf gf]SfgL Jojyf sfod ug rfx]df ToL yk shf gf]SfgL

ulPsf shf vftfx ki6 vnfpg kg]5

-)_ shfdividefk6 eGgfn] laN vlb tyf l8sfp06 d]tnfO Demg kg]5

l6Kk0fLM lqmo shfsf] nflu ulPsf] shf gf]SfgL JojyfnfO aeligfdfGo shf gf]SfgL Jojyf

(General Loan Loss Provision)AElig lgliqmo shfsf] nflu ulPsf] shf gf]SfgL JojyfnfO

aeligljz]if shf gf]SfgL Jojyf (Specific Loan Loss Provision)AElig sf] kdf lnOg]] 5

)= shf gf]SfgL JojyfnfO dfof]hg ug kfpg] cjyfM shf gf]SfgL JojyfnfO b]xfosf] cjyf

afx]s dfof]hg ug kfOg] 5g Mndash

-s_ shf ckn]vg ePdf

-v_ shfsf] eQmfgL lstfjGbL jf cf+lzs kdf ePdf shf juLs0f cgksf] shf gf]SfgL Jojyf

sfod ubf eQmfgL ePsf] xbDdsf] shf jfkt ulPsf] shf gf]SfgL Jojyf

-u_ kg+rgf jf kgtflnsLs0f ulPsf shfsf] fFjf tyf Aofhsf] eQmfgL nuftf bO jifDd

lgoldt ePdf

-3_ shf rQmf ePdf


-ordf_ klj]If0fsf] qmddf b]lvPsf slkmotx Ohfhtkq k|fKt +yfn] wf u]sf] cjyfdf ljefu

ljZjt ePdf

= u a+lsEuml DklQ sf gf]SfgL Jojyf lnnfd laqmL DaGwdf

-_ Ohfhtkqk|fKt +yfn] sg shf cnL gePdf If0fdf x]sf] lwtf] a]rlavg uL afFsL fFjf

Aofh p7fpg Sg]5 +yfn] shf cn ug] lnlnfdf lwtf] lnnfdL ubf lnnfd laqmL

gePdf cfkmn] sf ug kg]]5 sf ubf lwtf]sf] k|rlnt ahf dNo jf lwtf] sf ug

cl3Nnf] lbgDdsf] Dk0f n]gf sd dWo] hg sd xG5 f]xL dNodf dNofIacuteg ug kg]5 olb

lwtf]sf] ahf dNo shfsf] n]gf sd eGbf sd ePdf sd ePhlt sd f]xL cflys jifdf

gfkmfdividegf]Sfg lxfjdf vr n]Vg] Joxf]f n]vf gLltdf pNn]v ug kg]5

t oL dNofIacuteg ubf Totf] u a+lsEuml DklQ jfktsf] sd Dk0f kdf lxfa ldnfg

gePDd n]gf sddWo]sf] Aofh sdnfO gfkmfdividegf]Sfg lxfadf cfDbfgL hgfpg kfOg] 5g

Totf] sdnfO u a+lsEuml DklQ jfktsf] gf]SfgL Jojyfdf fg kg]5

-_ Ohfhtkqk|fKt +yfn] sf u]sf] u a+lsEuml DklQdf sf u]s ldltb]lv zt k|ltzt


-_ u a+lsEuml DklQ laqmL ePsf] cjyfdf Totf] DklQsf nflu lhgf ulPsf] gf]SfgL

Jojyfsf] cfjZos lxfjldnfg ug kg]5

-$_ Ohfhtkqk|fKt +yfn] lwtf] If0fnfO u a+ls+Euml DklQsf] kdf sf ubf tyf sf u]sf] u

a+ls+Euml DklQ lnnfd laqmL ug] DaGwdf b]xfo adf]lhd ug kg]5 M

-s_ = nfveGbf a9L shf sd aSoftf x]sf] u|fxssf] If0f DklQnfO u a+lsEuml

DklQsf] kdf sf ubf DalGwt kIfnfO clgjfokdf sfnf]rLdf dfj]z ug kg]5

t = nfv Ddsf] shfsf] xsdf DalGwt a+s jf ljQLo +yfn] g lg0fo uL

sfnf]rLdf dfj]z ug Sg]5

-v_ cfgf] +yfsf] gfddf x]sf] u a+lsordf DklQsf] lnnfd ugkj jtGq dNofIacutegstfaf6

oyfyks dNofIacuteg ufpg kg]5

-u_ lwtf] If0fdivideu a+ls+Euml DklQ lnnfd DaGwdf Ohfhtkqk|fKt +yfn] kfbzL ki6

Jojyf uL a+s tyf ljQLo +yfsf] lxt +If0f xg] uL laqmL ug kg]5

-3_ oL u a+lsordf DklQ sf uL ln+bf lnnfd xg gs]sf] If0f jfkt flvPsf] Dk0f

DklQnfO g lng kg]5 cf+lzs kdf dfq lng kfOg] 5g

-ordf_ oL sf uL lnPsf] DklQnfO oyfDej l56f] laqmL ug kg]5 Ohfhtkqk|fKt +yfsf]

cfg k|of]hgnfO cfjZos ePdf f] sf] pkof]usf nflu ~rfns ldltaf6 jLs[t ufO

o a+snfO d]t hfgsfL ufpg kg]5

-r_ u a+lsordf DklQsf] kdf a+sdivideljQLo +yfn] sf u]sf] DklQ lwtf] If0f wgL -u

a+lsordf DklQdf cfpg cl3sf] wgL_ nfO lkmtf ubf u a+lsordf DklQ n]vfordfsg ubfsf]

dNo jf lkmtf ubfsf] dodf x]sf] aSoftf sd -fFjf Aofhsf] hf]8_ dWo] hg a9L

xG5 f] sddf g36g] uL DalGwt +yf DalGwt If0f wgLaLrsf] cfkL

jftfaringff DalGwt If0f wgLnfO dfq lwtf]divideIf0f lkmtf ug eg] of] lgb]zgn] afwf



= Credit Sale PurchaseRe-purchase tyf Takeover DaGwL Jojyf

= o a+sn] tf]s]sf] kFhLsf]if kofKt gePsf a+s tyf ljQLo +yfn] o a+ssf] kj jLs[lt glnO

cGo sg klg a+s tyf ljQLo +yfaf6 sg lsldsf] C0f shf cflb vlb uL lng Discount

uL lng tyf Credit SalePurchaseRe-purchase Takeover (CSCPRP amp TO) ug kfpg] 5g

= o a+sn] tf]s]sf] kFhLsf]if kofKt ePsf a+s tyf ljQLo +yfn] CS CP RP amp TO ubf b]xfosf

zt aGb]hsf] cwLgdf xL ug Sg] 5g

-s_ a+sdivideljQLo +yfn] CS CP RP amp TO uL lng cl3sf] cjyfdf d]t o a+sn] tf]s]sf]

kFhLsf]if sfod u]sf] xg kg]5

-v_ CS CP RP amp TO uL lng]dividelbg] DaGwdf a+sdivideljQLo +yfn] cfgf] shf gLltdf ki6

Jojyf ug kg]5 cGoyf Totf] sff]af ug kfOg] 5g

-u_ cflys jifsf] clGtd dlxgfdf CS CP RP amp TO DaGwL sfo ug kfOg] 5g

-3_ shf vlb (Credit Purchase) ubf f] shf u|fxsaf6 cnpk ug Sg] clwsf vlb

ug]n] lng kg]5 f] sfosf] nflu DalGwt u|fxssf] xdlt d]t lng kg]5

-c_ shf vlb uL lng]n] f] vlb u]sf] shfnfO cfgf] lxfadf DalGwt zLifssf]

shf fk6 pkndashzLifsdf n]vfIacuteg ug kg]5

-cf_ shfsf] zt cjyfsf] ljt[t ljj0f lnP dfq shf vlb ug kg]5

-O_ shf vlb uL lng] a+s tyf ljQLo +yfn] DalGwt C0fLn] shf lnPsf] ldlt

shfsf] lsld eQmfgL cjyf ljutsf] shf sff]afsf] cjyf hdfgtstfsf]

xlot shf juLs0fsf] lylt cflb ljj0fx lnlvt kdf lng kg]5

-O_ shf vlb ug] a+s tyf ljQLo +yfn] shf juLs0fsf] ljBdfg Jojyf tyf shf

gf]SfgL Jojyf adf]lhdsf] shf gf]SfgL Jojyf sfod ug kg]5

-p_ shf vlb uL ln+bf otf] shf lIft x]sf] tyf +yfnfO kmfObfhgs ePdivide

gePsf] af] olsg xg] cfwf vNg] sfuhftx DalGwt shf kmfOndf cBfjlws

ug kg]5

-ordf_ CS CP RP amp TO sff]afsf] cwjflifs ljj0f cwjflifs cjlw dfKt ePsf] ldltn]


= a+s tyf ljQLo +yfn] oL shf vlbdividelaqmL (Purchase and Sale) ubf sy+sbflrt vlbstf

+yfn] shf p7fpg gs]df f] shf kgM cfkmFn] vlb ug] (Credit Repurchase) zt x]sf]

cjyfdf laqmLstf +yfn] Totf] shf Repurchase gu~h]n Contingent Liability sf] kdf

cfgf] ljQLo ljj0fsf] Defljt bfloTj n]vf DaGwL l6Kk0fLsf] cgrLdf b]vfpgkg]

otf] Contingent Liability nfO kFhLsf]if u0fgf ug] k|of]hgsf] nflu )) k|ltzt dfq hf]lvd ef

k|bfg ug kg]5

$= sg a+s tyf ljQLo +yfxaLr cGt a+s sff]af cGtut lbPsf] fk6L jf csf] a+s jf

ljQLo +yfdf fv]sf] lgIf]k dodf cn pk xg gs]sf] cjyfdf Totf] fk6L jf lgIf]ksf]

fFjf tyf Aofh cn pk ug] k|of]hgsf] nflu fk6L jf lgIf]k lng] DalGwt a+s jf ljQLo

+yfn] k|jfx u]sf] shf vlb ug OR5s fk6L lbg] jf lgIf]k fVg] a+s jf ljQLo +yfn]

DalGwt u|fxssf] xdltdf o a+ssf] kj jLs[lt lnO b]xfosf k|lqmof cjnDag uL shf

vlb ug Sg] 5M


-s_ shf vlb ubf sn cn pk ug afFsL fFjf tyf Aofh sdsf] bf]Jj eGbf sd gxg]

uL shf vlb ug kg]5

-v_ shf vlb ug] shf laqmL ug] +yf aLr cfkL dembfLdf oyflyltdf shf vlb

tyf laqmL ug kg]5

-u_ shf vlb ubf cf+lzs eQmfgL ug] uL sg lsldn] shf vlb ug kfOg] 5g

= ljQLo hdfgtsf] cfwfdf shf lbg tyf lgIf]k jLsf ug gkfpg] DaGwL Jojyf

jb]zdf yfkgf eO ~rfngdf x]sf a+s tyf ljQLo +yfn] hfL u]sf] ljQLo hdfgt (Financial

Guarantee) sf cfwfdf sg klg a+s tyf ljQLo +yfn] shfljwf lbg tyf lgIf]k jLsf ug kfpg]

5g t aeligvAElig tyf aeliguAElig jusf ljQLo +yfsf] hdfgtdf jfl0fHo a+sn] hdfgt tyf k|lttkq hfL

ug afwf kg] 5g

$= lgIf]k fVg tyf shfsf] sff]af ug] DaGwdf

= Ohfhtkqk|fKt a+s tyf ljQLo +yfn] a+s tyf ljQLo +yf DaGwL P]g )amp afx]s cGo

k|rlnt sfgg adf]lhd art klrfng tyf shfsf] sff]af ulx]sf +yfdf lgIf]k fVg tyf

shfsf] sff]af ug kfOg] 5g

= a+s tyf ljQLo +yf DaGwL P]g )amp afx]s cGo k|rlnt sfgg adf]lhd art klrfng

tyf shfsf] sff]af ulx]sf +yfn] o a+saf6 Ohfhtkqk|fKt a+s tyf ljQLo +yfdf

lgIf]k fVg lgIf]k lbsf] lwtf]df shf lng pkoQm pkaFbf sf] Jojyfn] afwf kUg]5g

t oL lgIf]k lbsf] lwtf]df shf lb+bf hg a+sdivideljQLo +yfdf lgIf]k fv]sf] xf] f]xL

a+sdivideljQLo +yfaf6 dfq Totf] shf k|bfg ug kg]5

= Ohfhtkqk|fKt a+s tyf ljQLo +yfn] d2tL lgIf]k lb sfL If0fkqsf] lwtf]df shf

k|jfx ubf c+lst Aofhb -Coupon Rate_ eGbf sd Aofhb gxg] uL +yfsf] shf gLlt

lgb]lzsfsf] kllwleq x] shfdividefk6 pknAw ufpg Sg]5g

= Margin Lending k|s[ltsf] ]o If0f fvL k|jfx xg] shfsf DaGwdf

-s_ lwtf]kq ljlgdo ahfdf rLs[t +yfsf] ]osf] lwtf]df a+s tyf ljQLo +yfaf6 k|jfx xg]]

dflhg k|s[ltsf] shfsf DaGwdf b]xfosf zt kfngf u] dfq f] cgfsf] shf k|bfg ug

lsg]5

-_ oL k|jfx xg] shfsf] xsdf If0f afkt flvg] ]osf] dNofIacuteg ubf g]kfn 6s

PSr]Gh lnld6]8af6 k|sflzt kl5Nnf] ) sfo lbgsf] clGtd dNosf] cft dNo jf

]osf] k|rlnt ahf dNodWo] hg sd xG5 f] sdsf] a9Ldf amp) k|ltzt sdDd

dfq ]o lwtf] shf k|jfx ug lsg]5 Psk6s k|jfx uls]sf] otf] shfsf] If0fdf

x]sf] ]osf] kgdNofIacuteg uL f]sf] cfwfdf yk shf Ldf sfod ug jf yk shf

k|bfg ug kfOg] 5g

-_ ]osf] ahf dNodf xg] kljtgsf] sf0fn ] z]o lwtf] If0fsf] dNodf sdL cfPdf

DalGwt a+s tyf ljQLo +yfn] f] sf] dNo cgudg uL yk lwtf]sf] nflu C0fL

u|fxsnfO lrt ug kg]5 Margin Call ubf pQm ]odf k|fKt xg] olsg ePsf] xsk|b

af]g z]ox rLs0f gePsf] cjyfdf d]t lwtf]df flvPsf] ]o +Vofdf u0fgf ug

lsg]5


-_ oL k|jfx ePsf] shfsf] cjlw Ps jifeGbf a9L xg] 5g ]osf] lwtf]df dflhg

k|s[ltsf] shf pkef]u ulx]sf C0fLn] cfkmn] lnPsf] shfsf] Dk0f aSoftf Aofh

eQmfgL uL shf lgoldt x]sf] cjyfdf Totf] shf gjLs0f ug lsg]5

t cGo k|of]hgsf] nflu k|jfx ePsf] shfsf] nflu yk If0fjk C0fLn] lbPsf] ]o

lwtf]sf] xsdf of] Jojyf nfu xg] 5g DalGwt a+sdivideljQLo +yfn] shf k|of]hgsf

DaGwdf cfjZos rgf tYof+s ljj0f DalGwt shf kmfOndf cBfjlws u]sf]

xgkg]5 f] DaGwdf yk lwtf] If0fjk lnOg] Totf] ]o cltlQm lwtf]sf] kdf

dfq xg] 5

-$_ b]xfosf cjyfdf x]sf +yfxsf] ]osf] lwtf]df shf k|bfg ug kfOg] 5g

-s_ o a+saf6 dofu|t 3f]if0ff ePsf jf lgb]zg adf]lhd kFhL sf]if cgkft sfod

gu]sf a+s tyf ljQLo +yfx

-v_ g]6jy C0ffTds ePsf +yfx

-u_ g]kfn 6s PSr]Gh lnld6]8n] rLs0faf6 x6fOPsf (Delisted) +yfx

-3_ cflys jif dfKt ePsf] Ps jif cjlw kf xFbf d]t clGtd n]vf kLIf0f gug]

+yfx

-_ lwtf]kq ljlgdo ahfdf lrs[t +yfxsf] ]osf] lwtf]df shf k|bfg ug] DaGwdf a+s

tyf ljQLo +yfsf] cfgf] shf gLltdividelgb]lzsfdf ki6 Jojyf eO cGo shf k|bfg u]

x cjnDag ug kg] Dk0f k|ls|of kf u]sf] xg kg]5

-^_ otf] dflhg k|s[ltsf ] shf a+s tyf ljQLo +yfn] cfgf] k|fylds kFhL (Core Capital) sf]

a9Ldf $) k|ltztDd dfq k|jfx ug Sg]5g o k|of]hgsf] nflu k|fylds kFhL (Core

Capital) eGgfn] 7Ls cl3Nnf] qodfsf] cfGtls n]vfkLIf0f ePsf] ljQLo ljj0fsf]

cfwfdf sfod xg cfPsf] k|fylds kFhL Demg kb5

-amp_ lwtf]kq JojfoLn] ug] Margin Trading DaGwL sff]jf k|rlnt sfggL Jojyfsf] cwLgdf

xL g]kfn lwtf]kq jf]8sf] gLltdividelgb]zg cgk ugkg] 5 Totf] lwtf]kq JojfoLnfO

g]kfn 6s PSr]~h lnld6]8sf] lkmfldf o asaf6 g]kfn fi6laquo a+s P]g ) sf]

bkmf amp^ df ePsf] Jojyf adf]lhd jLs[lt k|bfg ulg]5

-v_ a+s tyf ljQLo +Yffn]] lwtf] If0f lnPsf] ]osf DaGwdf M

= Ohfhtkqk|fKt a+s tyf ljQLo +yfsf] ]o cfkmn] sf uL shf cnL ug kfOg]

5g

^= a+s tyf ljQLo +yfsf] +yfks ]o lwtf]aGws fvL shf k|jfx ug] DaGwdf

b]xfosf ztx kf uL a+s tyf ljQLo +yfxsf] +yfks ]o lwtf]aGws fvL shf k|jfx ug

lsg]5

-s_ +yfks ]o lwtf] fvL shf k|jfx ubf cfOkg] hf]lvd lgoGq0f Pjd Jojyfkg ug] cfjZos


-v_ Ohfhtkqk|fKt a+s tyf ljQLo +yfsf] k|ltzt eGbf a9L +yfks ]o wf0f u]sf

+yfksdivide+yfks dxsf ]owgLxiquestn] cfkmn] wf0f u]sf] +yfks ]odWo] ) k|ltzt

eGbf a9L ]o lwtf] fvL shf lng kfpg] 5gg lwtf] f]Ssf uL clen]v fVg] a+s jf ljQLo

+yfn] o Jojyfsf] kfngf xg] uL dfq lwtf] f]Ssf fVgkg]5

-u_ sg klg Ohfhtkq k|fKt +yfsf] k|ltzt jf f] eGbf a9L ]o wf0f ug] +yfks

]owgLn] o a+ssf] jLs[lt lnP dfq cfkmgf] gfdsf] ]o cGo a+sdf lwtf]aGws fVg jf

laqmL ug Sg]5g


-3_ aFbf -u_ cgfsf] jLs[lt dfu ubf hg +yfsf] ]o lwtf] flvg] xf] f] +yfn] lghsf] ]o

jfldTj tyf lwtf] x] gx]sf] ljj0f d]t k]z uL jLs[lt dfu ug kg]5

-ordf_ +yfks ]osf] lwtf]df shf k|jfx ug] k|of]hgsf nflu If0f afkt flvg] ]osf] dNofIacuteg

ubf fwf0f ]osf] +kl5Nnf] ) sfo lbgsf] cft dNosf] a9Ldf ) k|ltzt dNo jf

+yfks ]osf] clGtd sff]afsf] dNodWo] hg sd xG5 f]sf] cfwfdf dNo sfod ug kg]5

oL sfod ulPsf] dNosf] a9Ldf ) k|ltzt sdDd dfq shf lbg lsg] 5 Psk6s

k|jfx uls]sf] otf] shfsf] If0fdf x]sf] ]osf] kgdNofIacuteg uL f] sf] cfwfdf yk shf

Ldf sfod ug jf yk shf k|bfg ug kfOg] 5g t ahf dNo sd eO shf clIft

ePsf] cjyfdf yk If0fsf] Jojyf ug kg]5

-r_ +yfks ]o lwtf]aGws fvL shf k|jfx ubf Totf] ]onfO u a+lsEuml DklQ (Non-Banking

Asset) df nhfg kfOg] 5g oL lwtf]jGws flvPsf] +yfks ]o eQmfgL cjlw gf3]sf] ^

dlxgfleq k|rlnt sfgg o a+ssf] lgb]zgsf] cwLgdf xL laqmL uL Sg kg]5

-5_ +yfks ]o lwtf]aGws fvL shf k|jfx ePsf] cjyfdf Totf] shfsf] eQmfgL cjlw ls6fg

ug kg]5 Totf] cjlw Ps jif eGbf a9L xg] 5g

-h_ +yfks ]o lwtf] aGws fvL shf k|jfx ubf Totf] shfsf] gjLs0f tyf kg+rgf

kgtflnsLs0f ug kfOg] 5g t )= k|ltztDd +yfks ]o jfldTj x]sf +yfksn]

]o lwtf] fvL shf pkof]u ulx]sf] ePdf shfsf] Dk0f aSoftf Aofh eQmfgL eO shf

lgoldt x]sf] cjyfdf Totf] shf gjLs0f ug afwf kg] 5g

-em_ +yfks ]o lwtf]aGws fvL shf k|jfx ubf cn shf afx]s cGo cjyfdf ztk|ltzt

shf gf]SfgL Jojyf ug kg]5

-`_ tf]lsPsf] eQmfgL cjlwdf shf rQmf gu]df +yfksdivide~rfnsnfO sfnf]rLdf dfj]z ugkg]

sf0f lxt lbgsf] rgf lbO tTkZrft amp lbgleq clgjfo kdf sfnf]rLdf fVg shf

rgf s]Gb|nfO lkmfl ug kg]5 f] DaGwL JojYff shf k|jfx ubf g C0fLnfO shf

Demftf (Loan Deed) df pNn]v ug kg]5

-6_ dfly -s_ b]lv -`_ Dd plNnlvt Jojyfx a+s tyf ljQLo +yfxn] cfgf] shf gLltdivide

ljlgoddf ki6 kdf pNn]v ug kg]5

amp= a+s hdfgt -Bank Guarantee_ DaGwdf

-s_ a+s tyf ljQLo +yfxn] hfL u]sf as hdfgt (Bank Guarantee) afktsf] sd Beneficiary

nfO eQmfgL lbg kg] cjyfdf dfu bfjL k]sf] ft sfo lbgleq eQmfgL lbOSg kg]5 fy

International Chamber of Commerce Uniform Rules for Demand Guarantee -758 (URDG-758)

cGtut hfL a+s hdfgtxsf] xsdf eg] URDG df ePsf Jojyfxsf] cwLgdf xL eQmfgL

DaGwL lg0fo ug kg]5

-v_ ofL bfjL k]sf] ft sfo lbgleqdf a+s hdfgt hfL ug] +yfn] Beneficiary nfO eQmfgL

lbg kg] cjyfdf kofKt cfwf lagf eQmfgL gu]df DalGwt a+s tyf ljQLo +Yffsf] o

a+sdf x]]sf] vftfdivide o a+sn] cfb]z lbPsf] a+ssf] vftfaf6 ssectf uL DalGwt Beneficiary nfO

eQmfgL ug lsg] 5

-u_ oL eQmfgLsf nflu bfjL k]sf] hdfgt afktsf] Defljt bfloTjnfO kFhLsf]ifsf] cgkft

u0fgf ug] k|of]hgsf nflu )) k|ltztn] hf]lvd ef k|bfg ug kg]5


= cGta+s sff]afdividefk6LdividenufgL DaGwdf

Ohfhtkqk|fKt +yfn] Pscfkdf k|bfg ug] fk6LnfO lgoldt shf fk6 -Regular Credit Facility_

sf] kdf geO cGta+s sff]afdividefk6L -Interbank TransactionsBorrowings_ sf] kdf dfq k|of]u ug

kfOg]5 cGta+s fk6Lsf] cjlw a9Ldf amp lbgDd dfq xg]5

(= jLs[t efuf]lns sfoIf]qleq dfq shf k|jfx ugkg] DaGwdf

xfokr]h shf afx]s crn DklQ lwtf] fvL shf k|jfx ubf Totf] shfsf] lwtf]

klof]hgfdivideJojfo cfgf] efuf]lns sfoIf]qleq xgkg]5 efuf]lns sfoIf]q aflx ePsf] Totf] shf

cnL gePDd zt k|ltzt shf gf]SfgL Jojyf sfod ug kg]5

)= l6=cf=shf (Trust Receipt Loan) DaGwdf

6laquoi6 llK6 shf (TR Loan) laN l8sfplG6Euml jf Tot k|s[ltsf cfoft shf k|bfg ubf clwstd

) lbgDdsf] cjlwsf nflu dfq shf k|jfx ug kfOg]]5

= r]ssf] lwtf]divideIf0fdf shf k|jfx ug gkfOg] DaGwdf

Ohfhtkqk|fKt +yfn] sg klg lsldsf] r]ssf] lwtf]divideIf0fdf shf k|jfx ug kfOg] 5g fy

jb]zL r]ssf] lSnolEuml f]lx lbg ug lsg] ePsf]n] otf r]s vlb ug kfOg] 5g

= ljb]zL lwtf]divideIf0fdf shf k|jfx ug gkfOg] DaGwdf

Ohfhtkq k|fKt +yfn] xs sfod ug glsg] lsldsf] ljb]zdf x]sf] lwtf]divideIf0fdf shf k|jfx

ug kfOg] 5g

= clwljsif -Overdraft_ nufotsf k|of]hg gvn]sf JolQmut shfsf] DaGwdf

-c_ a+s tyf ljQLo +Yffxn] lglZrt k|of]hg gvn]sf clwljsif shf (Overdraft) lwtf] shf

(Mortgage Loan) DklQ shf (Property Loan) JolQmut cfjlws shf -Personal Term Loan)

]osf] lwtf]df k|bfg ulPsf] shf nufot hgs zLifssf JolQmut shfx k|lt u|fxs = )

nfvDd dfq k|jfx ug Sg]5g

t Ohfhtkqk|fKt +yfn] cfg d2tL lgIf]k lb g rfFbL Pj+ g]kfn sf jf g]kfn fi6laquo

a+ssf] C0fkqsf] lwtf]df shf k|bfg ug zt k|ltzt gub dflhgdf hdfgt hfL ug o


-cf_ a+s tyf ljQLo +yfn] )ampamp cf dfGtDd otf] shf pkaFbf -c_ df tf]lsPsf] LdfeGbf

a9L k|jfx u]sf] ePdf )amp( cf dfGtleq qmlds kdf tf]lsPsf] Ldfleq NofOSg kg]5

-O_ a+s tyf ljQLo +yfn] lglZrt k|of]hg gvn]sf JolQmut shfsf] ljj0f g]=f=a +s lgb]zg kmf=g+=

=$ adf]lhdsf] 9fFrfdf tof uL qodf dfKt ePsf] lbgleq o a+ssf] DalGwt

klj]If0f ljefudf k]z ug kg]5

$= C0fLn] yfoL n]vf gDa lnPsf] xgkg] DaGwdf

a+s tyf ljQLo +yfxn] 5sectf 5sect jf Psdi6 uL = ) nfv jf f] eGbf a9L sdsf] shf sg

JolQmnfO k|jfx ug k]df Totf] JolQmn] clgjfo kdf yfoL n]vf gDa -PAN_ lnPsf] xgkg]5 fy

PsLs[t lgb]zgsf] lgb]zg g+ sf] jbf g+ ^ cgf C0fL Pp6 dx cGtut kg] ePdf Totf] dxn]

= ) nfv jf f] eGbf a9L sdsf] shf lnPsf] cjyfdf pQm dx cGtutsf] sg JolQmnfO =

) nfv eGbf sd sdsf] shf k|jfx ugk]sf] cjyfdf d]t clgjfo kdf yfoL n]vf gDa -

PAN_ lnPsf] xgkg]5


= Risk taker -~rfns k|dv sfosfL clws[t jf Jojyfkg txsf] kbflwsfL_ nfO k|jfx xg] shf

DaGwdf

-_ Ohfhtkqk|fKt +yfn] csf] Ohfhtkqk|fKt +yfsf ~rfns k|dv sfosfL clws[t jf pRr

Jojyfkg txsf] kbflwsfLnfO lzIff shf xfo kr]h shf 3 shf jf 3foL k|of]hgsf

fdu|L shf afx]s lghxsf] JolQmut gfddf cGo sg lsldsf shf k|jfx ug Sg] 5gg

t sfL C0fkq d2tL lb grfFbLsf] lwtf]df jf Credit Card shf lng o Jojyfn]


ki6Ls0fM pRr Jojyfkg txsf] kbflwsfL eGgfn] Ohfhtkqk|fKt +yfsf] k|dv sfosfL clws[t eGbf

bO tx dlgDdsf] kb wf0f u]sf] kbflwsfLnfO hgfpFg]5

-_ Ohfhtkqk|fKt +yfn] sgklg Ohfhtkqk|fKt +yfsf sfosfL k|dv jf Jojyfkg txsf]

kbflwsfLsf] clwsf+z jfldTj x]sf] kmd sDkgL jf +yfdf sg klg lsldsf] shf k|jfx ug

Sg] 5gg of] lgb]zg hfL xgkj k|jfx eOs]sf] shfsf] xsdf eQmfgL cjlw dfKt eO

s]kl5 gjLs0f ug kfOg] 5g o k|of]hgsf] nflu clwsf+z jfldTj eGgfn] ) k|ltzt eGbf

a9L jfldTj ePsf] kmd sDkgL jf +yf Demg kb5

^= PsfpG6k]oL r]s dfkmt shf sd lgsff ug kg] DaGwdf

sg klg sDkgLdividekmd jf +ul7t +3divide+yfnfO jLs[t shfsf] sd lgsff ubf DalGwt

a+sdivideljQLo +yfdf g vftf vf]nL hDdf ug kg]5 f] afx]ssf] cjyfdf C0fL sDkgLdividekmd jf

+ul7t +3divide+yfsf] gfddf PsfpG6k]oL r]sdividekqdivideljBtLo dfWodaf6 f]em DalGwt C0fLsf] vftfdf

hDdf xg] uL shf sd lgsff ug kg]5

amp= kofj0fLo tyf fdflhs hf]lvdsf] ljZn]if0f u] dfq shf k|jfx ug] DaGwdf

-s_ Ohfhtkq k|fKt +yfxn] shf nufgL ugkj klof]hgfdivide pBf]usf] yfkfgf ugsf] nflu Ohfht

dividecgdltdividejLs[lt lng Initial Environmental Examination (IEE) Environmental Impact

Assessment (EIA) cfjZos kg] klof]hgfdivide pBf]usf] xsdf DalGwt lgsfoaf6 f] k|lta]bg

jLs[t ePsf] cfwfdf tyf IEE EIA cfjZos gxg] klof]hgfdivide pBf]usf] xsdf Ohfhtkqk|fKt

+yf cfkmn] shf nufgL ugkj kofj0fLo k|efjsf] ljZn]if0f uL shf k|jfx ugkg]5

-v_ o DaGwdf jftfj0f +If0f P]g )amp^ jftfj0f +If0f lgodfjnL )amp^ gtd P]g )amp$

tyf cGo k|rlnt sfggdf ePsf Jojyfsf fy a+saf6 hfL Guideline On Environmental amp

Social Risk Management (ESRM) For Banks And Financial Institution 2018 sf] kfngf xg]uL

Ohfhtkq k|fKt +yfn] cfjZos gLlt thdf uL dfubzgn] pNn]v u] cgfsf jftfj0f

tyf fdflhs fdflhs hf]lvd d]tsf] ljZn]if0f uL shf dNof+sg ug]] f]xL adf]lhd

cgudg tyf lkf]l6ordf ug] Jojyf ug kg]5

-u_ Guideline On Environmental amp Social Risk Management (ESRM) For Banks And Financial

Institution 2018 sf] cgrL adf]lhdsf] k|lta]bg cflys jif dfKt ePsf] ) lbg leq

DalGwt kla]If0f ljefudf k]z ulSgkg]5

= s[lif shfsf] eQmfgL tflnsf DaGwdf

s[lif shfsf] lstf cnL DaGwL eQmfgL tflnsf lgdf0f ubf lsfgn] pTkfbg ug] afnL leqofpg]

do shfsf] lstf eQmfgL ug] do aLr s]Dd tfnd]n ldNg] lsldn] lgdf0f ugkg]5

(= hdfgt lbPsf] cjyfdf hdfgLkqdf pNn]v u]sf] sdDd dfq lhDd]jf xg]

hdfgt lbPsf] cjyfdf hdfgLkqdf pNn]v u]sf] sdeGbf a9L sdsf] nflu hdfgL lbg]

JolQmdividekmddivide sDkgLdivide+yfnfO sg klg cjyfdf lhDd]jf gufpg hdfgLkq tof ubf g hdfgL


sd C0fsf] cjlw C0fsf] k|of]hg k|dv C0fL fIfL hdfgtstfsf] gfd 7]ufgf f] sf] gfvt

nufotsf ljifox ki6 kdf pNn]v xg kg]5

)= xlnotk0f shf DaGwL JojyfM

-s_ aeligxlnotk0f shfsf nflu Aofh cgbfgDaGwL PsLs[t sfoljlw )ampAElig -sfoljlw = df +nUg_

adf]lhd k|jflxt shfdf g]kfn sfaf6 k|bfg ulPsf] cgbfg sd o a+sn] pknJw ufpg] 5

pQm sfoljlw adf]lhd shf k|jfx uL g]kfn sfaf6 kfpg kg] Aofh cgbfg jfktsf] sdnfO

kFhLsf]if cgkft u0fgf k|of]hgsf nflu sf dflysf] bfjL x zGo k|ltzt hf]lvd ef k|bfg

ug lsg]5

-v_ o sfoljlwdf plNnlvt xlnotk0f shfx dWo] s[lif tyf kzkG5L shf afx]s cGo shf

zLifsdf u|fdL0f OnfsfnfO k|fyldstfdf fvL )amp cf dfGtDddf jfl0fHo a+sn] )) jf

Gogtd k|lt zfvf ) tyf fli6laquootsf ljsf asn] )) jf Gogtd k|lt zfvf dWo] hg a9L

xG5 f]xLadf]lhd xlnotk0f shf k|bfg ug kg]5 fli6laquootafx]ssf ljsf as tyf ljQ

sDkgLn] qmdzM Gogtd )) )) j6f xlnotk0f shf k|bfg ug kg]5

-u_ a+s tyf ljQLo +yfn] xlnotk0f shf k|fKt u]sf C0fLsf] ljj0f cfkmgf] j]afO6dfkmt

qdfls kdf fjhlgs ug kg]5

= s rQmfdividebflvnf k|df0fkq

-s_ a+s tyf ljQLo +yfn] kmd jf sDkgLxnfO ) nfv Ddsf] shf k|bfg ubf jf gjLs0f ubf

C0fLFu kl5Nnf] s rQmf k|df0fkq dividejf cBfjlws s rQmfdividebflvnf k|df0fkq lng clgjfo xg]

5g

-v_ = ) nfv eGbf a9L = sf]8Ddsf] s[lif ko6g Pjd fgf tyf demfnf pBf]udividek]zfdivide

Jojfosf nflu s bflvnf sfuhftsf] cfwfdf shf k|bfgdivide gjLs0f ug lsg]5

-u_ pkaFbf -s_ jf -v_ cGtut gkg] Pjd = sf]8 eGbf a9Lsf] shf lng]dividelnPsf] sg klg kmd jf

sDkgLnfO shf k|bfg ubf jf gjLs0f ubf C0fLFu kl5Nnf] s rQmf k|df0fkq lnP dfq shf

k|bfg jf gjLs0f ugkg]5

-3_ sg klg kmd jf sDkgLnfO shf jLs[t jf gjLs0f ubf cfGtls fhj ljefusf] PsLs[t s

k|0ffnL -Integrated Tax System) df x]sf]] DalGwt kmd jf sDkgLsf] ljQLo ljj0f DaGwL rgf

d]tnfO cfwf lnO ug kg]5 fy jLs[t C0f sd tyf ldlt pQm k|0ffnLdf k|lji6 ug]

Jojyf d]t ug kg]5

-ordf_ a+s tyf ljQLo +yfn] pQm k|0ffnLdf kxFrsf nflu cfjZos ohg]d kfj8 tyf cGo yk

rgf cfkm btf x]sf] s sfofnoaf6 k|fKt ug Sg]5g

= qm]l86 ]l6Euml

Ohfhtkqk|fKt a+s tyf ljQLo +yfn] = ) sf]8 jf f] eGbf a9Lsf] shf pkof]u ug] C0fLnfO

shf k|jfx jf gjLs0f ubf C0fL +yfsf] qm]l86 ]l6Euml Ph]GLaf6 ulPsf] ]l6EumlnfO shf dNofIacutegsf]

cfwfsf] kdf lngkg]] 5

= lwtf] kmsjf DaGwdf

a+s tyf ljQLo +yfn] cfkmn] u]sf] shf nufgL adf]lhd cn pk ug kg] Dk0f sd cn eO

s]kl5 If0f jfkt flvPsf] lwtf] sfolbgleq kmsjfsf] nflu DalGwt sfofnodf n]vL k7fpg

kg]5


$= rfnkFhL k|s[ltsf shf DaGwL JojyfM

-_ o a+saf6 Ohfhtkqk|fKt a+s tyf ljQLo +yfn] k|jfx ug] rfn kFhL k|s[ltsf shf -clwljsif

shf rfn kFhL shf Sof s|]8L6 shf l8df08 nf]g 6laquoi6 llK6 shf cNksfnLg shf cflb

aeligsAElig jusf +yfsf] xsdf xfOkf]lys]g shf d]t_ pkof]u ug] u|fxsxaf6 xg] axa+lsEuml

-Multiple Banking_ sff]jfnfO Jojlyt ug b]xfosf] lgb]zg hfL ulPsf] 5 Mndash

-s_ Ohfhtkqk|fKt +yfn] shf k|jfx jf gjLs0f ugkj u|fxsaf6 clgjfo kn] shf sff]af

DaGwL jM3f]if0ff g]=f=a+s lgb]zg kmf=g+= =^ adf]lhdsf] 9fFrfdf lnO pQm jM3f]if0ff

cgfsf] ljj0f shf rgf s]Gb| lnld6]8af6 k|fKt ljj0f le8fO u|fxsn] lnPsf] shf

olsg ugkg]5

-v_ Ohfhtkqk|fKt +yfn] = sf]8 jf f] eGbf a9L sdsf] rfn kFhL k|s[ltsf shf k|jfx tyf

gjLs0f ubf b]xfo adf]lhdsf zt tyf aGb]hsf] cwLgdf xL ug kg]5

-c_ u|fxsn] Ps eGbf al9 Ohfhtkqk|fKt +yfaf6 rfn kFhL k|s[ltsf shf pkof]u

ug]divideu]sf] b]lvPdf To lsldsf shf k|jfxdividegjLs0f ugcl3 pQm u|fxsnfO shf

k|jfx ug] +yfx aLr Ps cfkdf kfLkf Demftf ugkg]5

Totf] Demftfdf DalGwt +yfn] k|jfx ug] shf sdsf] c+z lwtf]sf] ljj0f tyf

u|fxsn] k|bfg ug] lwtf]df DalGwt +yfsf] jfldTjsf] c+z d]t vnfpg kg]5

sy+sbflrt shf cnL gePdf ckgfOg] shf cnL lwtf] lnnfdL tyf ljjfb dfwfg

DaGwL Jojyf d]t pQm Demftfdf pNn]v ug kg]5

-cf_ DalGwt +yfn] u|fxsnfO k|jfx ug] shfsf] c+z lgwf0f ubf Stock tyf Receivables

nfO cfwf dfgL k|rlnt sfgg tyf cfgf] shf gLltdf x]sf] k|fjwfg adf]lhd shf

Ldf sfod ug Sg]5g

-O_ o lsldsf] axa+lsEuml sff]af uL shf pkef]u ug] u|fxsxsf] ljj0f g]=f=a+s

lgb]zg kmf=g+= = adf]lhdsf] 9fFrfdf DalGwt klj]If0f ljefudf qdfls kdf

k]z ug kg]5

-u_ = sf]8 eGbf sd sdsf] rfn kFhL k|s[ltsf shf k|jfxdividegjLs0f ug cl3 d]t cGo

Ohfhtkqk|fKt +yfaf6 Totf] shf lnP glnPsf] olsg uL lnPsf] ePdf shf lbg]

+yfaf6 clgjfo kn] No Objection Letter lnP dfq shf k|jfxdividegjLs0f ugkg]5 fy

No Objection Letter dfu ulPsf] +yfn] f]+u DalGwt kq k|fKt u]sf] sfolbgleq

pknAw ufpg kg]5 No Objection Letter pknAw gufpg] ePdf f] DaGwL hfgsfL kq

dfu ug] +yfnfO pkf]Qm dofjlwleq g pknAw ufpg kg] 5

-_ a+s tyf ljQLo +yfn] rfn k FhL k|s[ltsf shf k|bfg u]sf] cjyfdf DalGwt u|fxsaf6 cfgf]

Stock tyf Receivables sf] ljj0f sDtLdf k|To]s tLgdividetLg dlxgfdf k|fKt ug kg]5 f] ljj0f

k|fKt eP kl5 Ohfhtkqk|fKt +yfn] u|fxssf] Stock tyf Receivables sf] lgLIf0f uL Stock tyf

Ageing lxtsf] Receivables lgLIf0f k|ltj]bg tof ugkg]5 f] k|ltj]bg axa+lsEumlsf] xsdf

kfLkfdf dfj]z Ohfhtkqk|fKt +yfx aLr cfkdf cfbfg k|bfg ug] Jojyf ldnfpg kg]5

Stock tyf Receivables lgLIf0f ubf sn shf Ldfsf] nflu cfjZos kg] Stock tyf

Receivables sf] dNo sd xg uPdf Totf] u|fxssf] shf Ldf kgfjnf]sg uL gofF shf Ldf

sfod ug kg]5 k|jfx es]sf] sd a9L b]lvPdf Ldfleq Nofpg kg]5

= sf]8eGbf dflysf] rfnkFhL k|s[ltsf shfx jLs[t tyf gjLs0f ubf DalGwt C0fLn] k]z

u]sf] rfn DklQ tyf bfloTjsf ljj0fx n]vfkLIfsjf6 k|dfl0ft ufpg kg]5


fy Stock sf] lwtf]df shf k|jfx ug] ePdf C0f k0f kdf lIft xg] uL lwtf]df x]]sf]

DklQsf] aLdf clgjfo kn] ufpg kg]5 t aLdf cfjZos gePsf Stock x ht Iron Rod

Steel Billets Bricks Clinker cflbxdf cfunfuL xnb+uf esDk htf hf]lvdsf nflu aLdf ug

clgjfo xg] 5g

-_ u|fxssf] rfnkFhL shf Ldf lgwf0f ubf utjifsf] n]vfkLIf0f ePsf] ljQLo ljj0f sDtLdf

cfufdL jifDDfsf] cgdflgt ljQLo ljj0f u|fxsn] k]z u]sf] Jofjflos of]hgf cflbsf]

cfwfdf ug kg]5

t kl5Nnf] cflys jifsf] n]vfkLIf0f DkGg xg afFsL ePsf] ki6 sf0f lxt u|fxsn]

Totf] ljQLo ljj0f k]z xg gSg] lgj]bg lbPdf Totf] ljQLo ljj0f k]z ug dgflj

dflkmssf] do lbg lsg] 5 n3 3]n tyf fgf pBf]udivideJojfonfO = ) nfvDdsf]

rfn kFhL k|s[ltsf] shf k|jfx ubf cgdflgt ljQLo ljj0f lng clgjfo xg] 5g

-$_ aeligvAElig aeliguAElig jusf ljQLo +yfxn] xfOkf]lys]zg shf k|jfx ug] kfpg] 5gg

-_ sf]le8ndash( af6 k|efljt pBf]u JojfonfO rf ug xhLs0f ug] k|of]hgsf] nflu C0fLsf]

cfjZostf pBf]udivide Jojfosf] DefJotfsf] ljZn]if0f uL )amp^ rt dfGtdf sfod shfsf]

Ldfdf Ps k6ssf] nflu rfn kFhL shf pkof]u u]sf C0fLsf] xsdf rfn kFhL shfsf] clwstd

) k|ltztDd rfn kFhL shf pkof]u gu]sf C0fLsf] xsdf cfjlws shfsf] clwstd )

k|ltztDd yk shf k|jfx ug lsg]5

-s_ otf] yk shf k|bfg ubf Debt Equity Ratio Psn u|fxs shf Ldf sfod ug )amp

cf dfGtDd clgjfo xg] 5g

-v_ otf] yk shf pTkfbgnfO lgGttf lbg] sRrf kbfy vLb ug] sdrfLdividesfdbfsf]

kflgtlds eQmfgL ug] htf sfosf] nflu dfq k|jfx ug lsg]5 otf] shfaf6 a+s

tyf ljQLo +yfn] aSoftf fFjf tyf Aofh cn ug kfpg] 5gg


t sf]le8ndash( af6 k|efljt pBf]u Jojfosf] kgTyfgsf] cfjZostf lwtf]sf] kofKttf

shf hf]lvd Jojyfkg tyf C0fLsf] Business Proposal cflbsf] ljZn]if0f uL tf]lsPsf]

k|ltzteGbf a9L yk shf k|jfx ug lsg] cjyf ePdf f] shf k|bfg ug o Jojyfn]


-^_ )ampamp cf dlxgfDd eQmfgL cjlw ePsf l8df08 nf]g Sof q]ml86 nufotsf cNksfnLg

k|s[ltsf rfn kFhL shfxnfO C0fLsf] ljQLo cjyf ljZn]if0f uL )ampamp kfif dfGtDd

eQmfgL ug lsg] uL do yk (Time Extension) ug lsg]5

= = ca jf f] eGbf a9L sdsf] axndasha+lsEuml shf pkef]u ug]divideulx]sf C0fLxsf] shf

xljQLos0f shfdf kl0ft ug kg]5 o Jojyf adf]lhd xljQLos0f shfdf kl0ft gePsf

axa+lsEuml shfnfO Id lgufgL judf juLs0f uL f]xL adf]lhdsf] shf gf]SfgL Jojyf sfod

ug kg]5 t ljkGg ju shf cGtut n3ljQ ljQLo +yfxnfO k|jfx ug] shfsf] xsdf of]

Jojyf adf]lhd xljQLos0f shfdf kl0ft ug clgjfo xg] 5g TouL xfokr]h shf k|bfg

ug] cgdltk|fKt +yfnfO a+s tyf ljQLo +yfn] jfL fwg d]lzgL htf ly DklQ lwtf] lnO

f]sf] vlb dNosf] ) k|ltztDd shf k|bfg uL DklQsf] kf dNosf] aLdf u]sf] cjyfdf

xljQLos0f cfjZos kg] 5g

^= -_ Jofjflos s[lif tyf kzkfng fgf tyf demfnf Jojfo Pjd esDkaf6 k|efljt If]qdf

cfodns lqmofsnfknfO k|f]Tflxt ug C0fLsf] C0f ltgSg] Ifdtfsf cfwfdf a9Ldf = )


nfvDdsf] shf k|jfx ubf df]6 af6f] gePsf] v]tLof]Uo hldgnfO klg a+s tyf ljQLo +yfn]

lwtf]sf] kdf jLsf ug Sg]5g

-_ Ohfhtkqk|fKt +yfn] = nfvDdsf] s[lif pBd xtsnf tyf Lkdns Jojfo k|j4g

shf k|jfx ubf cfwf bdf k|ltztDddfq yk uL C0fsf] Aofh tf]Sg kg]5 otf] shf

k|jfx ubf df]6 af6f] gePsf] v]tLof]Uo hldgnfO klg a+s tyf ljQLo +yfn] lwtf]sf] kdf

jLsf ug Sg]5g fy a+s tyf ljQLo +yfsf k|To]s zfvfn] ok|sfsf] shf DaGwL

lgj]bg k|fKt ePsf] ft sfo lbg leq jLs[t ugkg] jLs[t xg gSg] ePdf f]sf] ki6

sf0f d]t pNn]v uL DalGwt u|fxsnfO lnlvtkdf lbgkg] 5

-_ ljBt cfof]hgf lgdf0f uL ljBt lgoft ug z u]sf klof]hgfdf k|jflxt shfnfO lgoft z

u]sf] jifDd hnfzooQm hnljBt cfof]hgfdf k|jflxt shfnfO shf cjlwe cfwfbdf

k|ltzt ljGbDd dfq yk uL shf k|bfg ug kg]5

amp= skmL Gtnf lrof htf s[lif pTkfbgdns Jojfo kzkfng tyf bUwhGo pTkfbgdns Jojfosf

nflu = nfvDdsf] shf k|jfx ubf DefAotfsf cfwfdf klof]hgfs lwtf]df shf k|jfx ug lsg]

5 o DaGwdf sg ugff] ePdf DalGwt u|fxsn] ki6 Joxf]f vnfO o a+sdf ugff] ug Sg]

5g

= shfsf] fFjf tyf Aofh cn ug] Jojyf

Ohfhtkqk|fKt +yfxn] DalGwt C0fLaf6 n]gf sd cnpk ubf jk|yd cn pk ugkg]

Aofh sd Dk0f kdf cnpk ug kg] 5 afFsL sd fFjfdf cfjZos lxfj ldnfg ug kg]5

t kg+rgf kgtflnsLs0f ulPsf lwtf] las|L uL cn ugkg] k|s[ofdf x]sf vfa

shfxsf] Gbedf pkoQm Jojyf nfu ug clgjfo xg] 5g


klof]hgf shfsf] u|] -Moratorium_ cjlwdf kfs]sf] AofhnfO kFhLs0f ug kfOg] 5g t

b]xfoadf]lhdsf fli6laquoo k|fyldstf k|fKt If]qdf nufgL ulPsf shfsf] xsdf o a+ssf] kj jLs[lt

lnO kFhLs0f ug afwf ku]sf] dflgg] 5g



-u_ cfiflw pBf]u

-3_ s]ansf pBf]u





-em_ cktfn

t

-c_ lgdf0ffwLg cfof]hgfdf k|jflxt shfsf] u|] cjlwdf kfs]sf] Aofh kFhLs0f ug o a+saf6 kj

jLs[lt kfOs]sf shfsf] xsdf )ampamp k dfGtDd kFhLs0f ug o a+ssf] jLs[lt

cfjZos kg] 5g

-cf_ hnljBt cfof]hgf DkGg eO pTkfbg k|fDe u]tfklg k|f0f nfOg lgdf0f gePsf] sf0f

k0f Ifdtfdf ~rfng xg gs]sf cfof]hgfsf] xsdf k|f0f nfOg lgdf0f eO ~rfngdf

gcfpFbfDdsf] nflu Aofh sdnfO vb laqmL cfDbfgLn] gwfg]sf] xbDd cf+lzs kdf


kFhLs0f ug o a+ssf] jLs[lt lng cfjZos kg] 5g

$)= C0f eQmfgL cfDbfgL cgkft (Debt Service to Gross Income Ratio) sfod ug] DaGwdf M

a+s tyf ljQLo +yfn] JolQmut k|s[ltsf cfjlws shf 3 shf tyf xfo kr]h shf

nufotsf lstf eQmfgLdf cfwflt u Jojflos shf k|jfx ubf b]xfo adf]lhd xg] uL C0f

eQmfgL cfDbfgL cgkftsf] clwstd Ldf ) k|ltzt sfod ugkg] 5

-s_ C0fLsf] cfo gtf]t vNg] k|dfl0ft sfuhft +nUg xgkg] 5

-v_ C0fLn] aFbf g+=-s_ adf]lhd k]z u]sf] cfDbfgL dWo] s ltg kg] cfosf] xsdf s

rQmfdividebflvnf u]sf] dividejf cBfjlws srQmf k|df0fkqsf] cfwfdf C0fLsf] jflifs sn

cfo -Gross Income_ u0fgf ug kg]5

-u_ Ohfhtkqk|fKt +yfn] clwstd Ldf eGbf a9L xg] uL shf k|jfx u]df f] shfnfO

Id lgufgL (Watch List) cGtut juLs0f ug kg]5

t jk|of]hgsf nflu lgdf0fdividevlb ulg] klxnf] 3 shfsf nflu sof]Uo cfosf] xsdf

s bflvnf sfuhftsf] cfwfdf shf k|bfgdividegjLs0f ug lsg]5 Totf]] shfsf]

xsdf C0f eQmfgL cfDbfgL cgkft -DTI_ clwstd ^) k|ltzt sfod ug lsg]5


-_ sf]le8ndash( af6 Gog k|efljt dWod k|efljt tyf clt k|efljt If]qdf k|jflxt shfsf] fFjf tyf

Aofh sdnfO sg lsldsf] yk k]gfn Aofhdivide zNsdividexhfgfdivideAofhsf] Aofh -Interest on interest)

glnO b]xfo cgf do yk -Time Extension_ ug lsg]5 M

c= Gog k|efljt

sf]le8ndash( af6 Gog k|efljt If]qdf k|jfx ePsf lqmo shfsf] )ampamp cf dfGtDd

eQmfgL xgkg] fFjfsf] lstf Aofh sdnfO )ampamp k dfGtDddf eQmfgL ug

cf= dWod k|efljt

sf]le8ndash( af6 dWod k|efljt If]qdf k|jfx ePsf lqmo shfsf] )ampamp cf dfGtDd

eQmfgL xgkg]] fFjfsf] lstf Aofh sdnfO )ampamp rt dfGtDddf eQmfgL ug

O= clt k|efljt

sf]le8ndash( jf6 clt k|efljt If]qdf k|jfx ePsf lqmo shfsf] )ampamp cf dfGtDd

eQmfgL xgkg]] fFjfsf] lstf Aofh sdnfO )amp cf dfGtDddf eQmfgL ug

t sf]le8ndash( sf] sf0f kgyflkt xg do nfUg] ko6g If]q nufotsf clt k|efljt

pBf]u Jojffodf k|jfx ePsf lqmo shfsf] )ampamp cf dfGtDd eQmfgL xgkg]]

fFjfsf] lstf Aofh sdsf] eQmfgLsf nflu jifDdsf] do k|bfg ug o Jojyfn]

jfwf kyenofPsf] dflgg] 5g

= pkaFbf g+= sf] v08 -c_ -cf_ -O_ adf]lhd eQmfgL cjlw yk ulPsf shfsf] )ampamp cf

dfGtDdsf] eQmfgL xg afFsL fFjf Aofh sdnfO eQmfgL cjlw yk ePsf] dofjlwleq

dfgkfltskdf slDtdf qmdzM lstf lstf $ lstfdf cn ug] Jojyf ldnfpg

kg]5 tf]lsPsf] eQmfgL tflnsfadf]lhd eQmfgL ug] C0fLaf6 sg klg lsldsf] k]gfn

AofhdividezNsdividexhfgfdivideAofhsf] Aofh -Interest on interest) lng kfOg] 5g

$= ljZjJofkL kdf kmlnPsf] sf]le8ndash( sf] dxfdfLaf6 cytGqsf ljleGg If]qdf k]sf] k|efj Toaf6

ljQLo If]qdf kgSg] c tyf pBf]u Jojfosf] kgTyfgdf nfUgSg] do cflbsf] cWoogsf


cfwfdf k|efljt If]qxnfO lgDgadf]lhd juLs0f ulPsf] 5 M


1= ko6g

-s_ 6laquo]lsEuml 6laquofen Ph]GL kjtff]x0f yenofl6Euml SoflDkEuml 6 ck]6 lxlnEuml ]G6 Soflgf]

dfh kf cflb

-v_ xf]6n ko6s cfjf df]6]n u|fdL0f ko6g xf]d 6] lf]6 tyf ]i6fF kofj0fLo

ko6g jGohGt cfIf

-u_ fxls ko6g M lsOEuml UnfOl8Euml jf6 yenofkml6Euml x6 Po JofnlgEuml Sofgf]Oordf

Koff]lnEuml 3f]8r9L xfQLr9L aGhL hlDkEuml lxdfn cff]x0f cjnf]sg nufot






6= dnet kdf 8] un] hfg] jt -Perishable goods_ htM tsfL kmnkmn kik df5f

df bfgf bw tyf bwhGo pTkfbg c08f cflb pTkfbg tyf laqmL ljt0fUgrave






1= vKg] fdfg ht Knfl6s kmnfddivide6Ln 6fo 5fnf wftsf pTkfbg 3foL pks0f

cflb pTkfbg tyf laqmL ljt0f Fu DalGwt pBf]u Jojfo Ugrave

2= gLlh tyf cfjfLo ljBfno pRr lzIffno tyf dfWolds ljBfno sn]h tyf ljZj

ljBfno k|fljlws lzIffno lk|ndashsn rfON8 s]o Ugrave

















3= vfBfGg pTkfbg k|zf]wg e08f0f tyf laqmL ljt0f k]o kbfy k|zf]wg tyf laqmL ljt0f

ug] pBf]u Jojfo Ugrave










-O_ pkaFbf -c_ -cf_ -O_ df pNn]v gePsf If]qsf pBf]u Jojfosf] xsdf Ohfhtkqk|fKt +yfn]

ljQLo cjyf tyf gub k|jfxsf] ljt[t ljZn]if0f uL pBf]u JojfonfO sf]le8ndash( sf] sf0f

k]sf] c kgM ~rfngdf cfO kjjt cjyfdf kmsg nfUg] do tyf f]sf] nflu rfNg kg]

sbd d]tsf] cWoog uL ki6 cfwf lxt tLg dWo] sg Ps judf juLs0f ug Sg]5g

$= shf fk6sf] juLs0f ljj0f k7fpg] DaGwdf

Ohfhtkqk|fKt +yfn] cflys jifsf] cf]h k rt cf dfGtdf shf juLs0f uL +nUg

lgb]zg kmf=g+= = = = cgfsf ljj0fx qodf dfKt ePsf] lbgleq o a+sdf

k7fpg kg]5

$$= vf]hL jrfpm


PsLs[t lgb]zg )amp^ sf] shfdividefk6sf] juLs0f shf gf]SfgL DaGwL Jojyf O=k|f

lgb]zg g+= divide)amp^ af6 hfL ulPsf] lgb]zg tyf f] kZrft ldlt )ampamp ebf ut]Dd hfL






shf fk6 tyf laN vlb juLs0f f]sf] nflu Jojyf

- === === === === === dfGt _

-iquest=bz nfvdf_

ut

qodf ljj0f

shf tyf fk6 vlb tyf l8sfpG6

ulPsf laN

jb]zL

ljb]zL hDdf jb]zL ljb]zL hDdf

o

qodfsf]

hDdf

ljkGg ju cGo

ljldt cljldt

= lqmo shf fk6

cn shf

Id lgufgL

= lgliqmo shf fk6


= sdn

= z+sfkb

=$ vfa

= sn shf fk6 - plusmn _

$= shf gf]SfgL Jojyf

$= cn

$= Id lgufgL

$= kg+rgfdividekgtflnsLs0f

$=$ sdn

$= z+sfkb

$=^ vfj

$=amp cltlSt

$= Psn u|fxs Ldf gf3]sf]

$=( JolQmut hdfgLdividet]|f]kIfsf] lwtf]df


= ut qodfDdsf] shf gf]SfgL Jojyf

= cn

= Id lgufgL


=$ sdn

= z+sfkb

=^ vfj

=amp cltlSt

= Psn u|fxs Ldf gf3]sf]

=( JolQmut hdfgLdividet]|f]kIfsf] lwtf]df


^= o qodfsf] gf]SfgL Jojyf lkmtf

amp= o qodfsf] yk shf gf]SfgL Jojyf

= o qodfdf ykdividelkmtf

(= sn shf gf]SfgL Jojyf -plusmn^plusmnamp_

vb shf -ndash$_

ldlt M clws[t

btvt



u|fxslkR5] juLs0f ulPsf] shfx tyf f]sf] gf]SfgL Jojyf DaGwL ljj0f

===============fn ==================dfGt

zfvf Zfvf

sf]8

-g]=f=

a+s

cgf

_

dx

sf]

gfd

C[0fL

sf]

gfd

klof]hgf ynsf]

7]ufgf

nufgL

divide

sff]af

ldlt

If]qut

shfsf]

sf]8

k|of]hg

cgf

sf]

shfsf]

sf]8

sf]ifdf cfwflt shf eQmf

gL

ldlt

u sf]ifdf

cfwflt

ljwf

-_

shf Jojyf ljkG

g

ju

sd

=

fgf

tyf

demfnf

pBd

shf

=

slkmo

t

k|b]z lhN

nf

yfgL

o tx

shf

k|sf

jLs[t

Ldf

-_

afFsL

fFjf

-_

afFsL

Aofh

-_

Effvf

gf3]sf]

fFjf -

_

jLs[

t

Ldf

-_

afFsL

fFjf

-_

AfuLs

0f

Jojyf

-_

sn hDdf

Mndash

ldlt clws[tsf] gfd

btvt

b|i6Jo Mndash _ lstfjGbLdf k|bfg ulPsf cfjlws shfx (Term Loan) sf] xsdf klxnf] lstfn] efvf gf3]sf] ldlt g

eQmfgL ldlt xg]5 olb sg shfsf] eQmfgL ldlt g gePdf sf]ifdf cfwflt shf ljwfdf kl0ft ePsf]

ldlt (Booking date) nfO g eQmfgL ldlt dfGg kg]5 -htMndash Uof]06L eQmfgL Forced LC rfn vftf

lagf lnld6 cf]e8laquog ePdf cflb_

_ eQmfgL ldlt lbgdividedlxgfdividefn (daymonthyear) cgf fVg kg]5

_ olb shfxnfO eQmfgL ldlt eGbf leGg cfwfdf juLs0f ulPdf juLs0f ulPsf] sf0f slkmot dxndf

pNn]v ug kg]5 -pbfx0fsf] nfluM C0fL sfnf]rLdf dfj]z ePdf Aoafo ~rfng gePdf shf

bkof]u ePdf cflb_

$_ ljkGg ju shf DjlGw ljj0fx 5sect ljj0fsf] kdf sn sd lxt b]vfpg kg]5

_ of] shf ljj0fdf Ps dxsf C0fLxsf] ljj0f 5lsectg] uL k]z ug kg]5

^_ shf auLs0fdf cn Id lgufgL kgtflnsLs0fdividekg+rgf sdn z+sfkb tyf vfjnfO qmdzM

= $ pNn]v ug kb5

amp_ of] ljj0fsf] OndashskL dfq k7fpg kg]5 xf8skL k7fpgkg]5g



u a+lsEuml DklQsf] gf]SfgL Jojyf DaGwL ljj0f

===============fn ==================dfGt

qm=+=

C0fL jf kf6Lsf]

gfd 7]ufgf

u a+lsEuml DklQ

sf u]sf] ldlt

sn u a+lsEuml

DklQ sd =

gf]SfgL Jojyf vb u a+lsEuml DklQ

sd = k|ltzt sd =

-_ -_ -_ -$_ -_ -^_ -$_mdash-^_

sn hDdf

ldlt clws[tsf] gfd

btvt

g]=f= a+s lgb]zg kmf=g+==$

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

Overdraft nufotsf k|of]hg gvn]sf JolQmut shfsf] ljj0f

===============fn ==================dfGt

-=bznfvdf_


axa+lsEuml sff]af ug] u|fxsxsf] ljj0f

========== fn ================== dfGt

-= bznfvdf_

l=g= u|fxssf] gfd shfsf] k|sf sn shf

Ldf =

aSofbf shf

sd

kfLkfdf xefuL

Ohfhtkqk|fKt

+yfx

l=g+= C0fLsf] gfd shfsf]

k|sf

jLs[t

Ldf

afFsL

fFjf

shf k|jfx

ldlt

shf eQmfgL

ldlt

slkmot

===

===


g]=f=a+s lgb]zg kmf=g+= =^

a+s tyf ljQLo +yfdf C0fsf] nflu lgj]bg lb+bf vnfpgkg] laa0fsf] 9fFrf

ldltM ====================

-= xhfdf_

C0f lnPsf] cGo a+sdivideljQLo +yfsf] gfd aSoftf sd -ldlt_ Dofb gf3]sf] 5divide5g


rfn kFhL shf

cfjlws shf

cGo shf


hDdf


rfn kFhL shf

cfjlws shf

cGo shf


hDdf

sn hDdf

pkoQm adf]lhd ddividexfdLn] 3f]if0ff u]sf] ljj0f 7Ls 5 emYacutef 7x] sfgg adf]lhd sfjfxL ePdf d~hL 5

egL xL ug]M

clwsf k|fKt clwsfLsf] btvtM

JolQmsf] gfddividekmd sDkgL +yfsf] gfd 5fkM


sfoljlw =

U0f pBf]usf DaGwdf ljQLo If]qaf6 xgSg]

ljwf DaGwL sfolalw )amp)

= cjwf0ff M

pBf]u If]qsf] ljsfn] fli6laquoo cfo f]hufLsf cj lhgf k|ltJolQm cfodf j[l4 kFhL lgdf0f

nufgLsf yk cjsf] lhgf cfBf]lus Jofjflos +s[ltsf] ljsfz ub fli6laquoo pTkfbgdf j[l4sf fy

jb]lzs Jofkfdf Gtng sfod uL eQmfgL Gtng sffTds fVgdf cxd eldsf v]Ng] sf lgljjfb 5

pBf]ux U0f xg[df cfGtls jfXo sf0fx bj plQs k|efjL xG5g sdhf] Jojyfkg cj1flgs dNo

lgwf0f klof]hgf nfut j[l4 fwg |f]tsf] plrt klrfng Def gxg rfn kFhLsf] cefj sdn

u0ft cWoog cgGwfgsf] sdL cflb cfGtls sf0fdf xg eg] cflys dGbL tLj| k|ltkwf toQm

sRrf kbfy hgzlQmsf] cefj Da4 gLltdivideP]gdividelgod cflbdf clytf jf do cgf kljtg xg

gSg k|ljlw kljtg u|fxssf] lrdf kljtg ljBt tyf OGwg cfkltdf sdL C0f k|flKtdf l9nfO x8tfn

Pjd tfnfaGbL k|fs[lts k|sf]k cflb pBdLsf sfa aflxsf kllylt jfXo sf0fdf lng lsG5

pkoQm fgf tyf 7nf cxh kllyltsf sf0f pBf]ux lbgdividek|lt lbg U0f x+b uOx]sf 5g

oL pBf]ux U0f x+bf Totf pBf]uxFu k|ToIf kdf +nUg cGo pBf]ux d]t U0f xg] nufot

f]hufLsf cjx d]t uDg] xgfn] cflys fdflhs tyf k|fs[lts jftfj0fdf d]t k|ltsn k|efj

klx]sf] 5 hsf sf0f Dk0f cfBf]lus If]q g lgGt vlsFbf] cjyfdf 5 oL cflys Dj[l4sf

nflu 6]jf lbg] cfBf]lus If]q vlsFb hfFbf b]zn] 7nf] sl7gfO ef]Ug kg] cjyf cfOx]sf] 5 dnssf] du|

cfBf]lus k|j4g cflys Dj[l4df gsffTds c kL dnsleq nufgLsf] cgsn jftfj0f aGg s]sf]

5g

jtdfg cjyfdf sfL Pjd lghL If]qsf U0f pBf]uxdf caf+sf] kFhL kmFlx]sf] cjyf 5

odf klg sfL Pjd lghL If]qaf6 +rflnt a+s Pjd ljQLo +yfaf6 shf pknAw ufOPsf]df fFjf

Aofh xhfgf cflb p7g gSg] lyltdf ku]sf] lwtf]af6 shf fkmfkm xg] lylt gePsf] tyf d2fdfldnf

cflbsf sf0f lwtf] d]t a]rlavg xg gs]sf] sf0f a+sdivideAoafoL bj dofdf x]]sf] cjyf 5 pBf]u

U0f ePsf sf0f pBdLndashJojfoLsf cltlQm a+s tyf ljQLo +yfx f]hufL kfPsf gtlds sdrfL d]t

U0ftfsf] dfdf k]sf 5g Psflt 7nf] dfqfdf kFhL 8a]sf] cfgf] hfoh]yf lwtf]df kmFg ku]sf] sf0fn]

pBf]ukltxdf lgfzf 5fpg uO pBdzLntf uDb uPsf] 5 eg] csf]lt a+s ljQLo +yfxsf] jfnftdf

cgTkfbs DklQ -Non-Performing Assets) sf] kdf aiff+b]lv lhDd]jfL fg] sfd dfq ePsf] kfOG5

cfGtls tyf afXo sf0fxn] ubf b]zdf pTkGg xgSg] cflys dGbLsf] cxh kllyltsf]

dfaf6 b]zsf pBf]uwGbf Jojfodf kg] k|ltsn c sd ufpg g]kfn sfn] cf=j= )( b]lv g

U0f pBf]u DaGwL gLlt sfos|dx NofPsf]df pQm gLltnfO yk 6]jf kyenofpg o a+sn] d]t ljutb]lv

g kgshf nufot cGo gLltut Jojyfxdf nLs0f uL U0f pBf]u kgTyfgdf xof]u kyenofpFb cfPsf]

5 ljutdf U0f pBf]u kgTyfg sfos|d cGtut kgshf shf kgtflnsLs0f Aofh xhfgf 56

nufotsf ljwfaf6 ljz]iftM xf]6]n tyf cGo s]xL pBf]ux nfeflGjt ePsf lyP

pkoQm k[i7elddf lghL If]qaf6 U0f pBf]usf] kgTyfg jf kgyfkgfsf] dfu p7b cfPsf] Gbe

tyf g]kfn sfaf6 xgSg] kgTyfg sfos|dxFu b]zsf] s]Gb|Lo a+ssf] gftfn] o a+saf6 d]t U0f

pBf]u kgTyfg DaGwL sfos|d 3f]if0ff ug] Gbedf osf k|lqmofx ki6 kfbzL agfpg of] sfolalw

tof ulPsf] 5

= U0f pBf]u DaGwL dfhbf gLlt tyf sfggL Jojyf M

-s_ cfBf]lus Jojfo P]g )$( sf] bkmf =-s_ df U0f pBf]u DaGwdf ePsf] Jojyf M


aelignuftf jifb]lv 3f6fdf ~rfng eO sn pTkfbg Ifdtfsf] ) k|ltzt jf f] eGbf sd

pTkfbg ug] pBf]unfO g]kfn sfn] plrt b]v]df g]kfn fhkqdf rgf k|sfzg uL U0f

pBf]u 3f]if0ff ug Sg]5

Totf pBf]un] Totf] pBf]u ljtf tyf ljljlws0f ugsf] nflu cfoft ulg] d]lgLdf

sg dxn zNs tyf s nfUg] 5g AElig

-v_ U0f pBf]u kgshf lgb]lzsf )^) df U0f pBf]usf DaGwdf ePsf] klefiff M

Gogtd jifb]lv ~rfngdf xL nuftf jifb]lv gub 3f6fdf uPsf]

nuftf jifb]lv kfljGb (Break even) df ~rfng xg gs]sf]

= nfveGbf sd C0f lng] pBf]usf Gbedf ljut jifsf] sff]af (Turn over)

qmdzM k|ltztsf] bn] 36]sf]

-u_ cfBf]lus gLlt )âmp df U0f pBf]usf] kgTyfg tyf kglgdf0f DaGwdf ePsf] Jojyf M

aeligU0f pBf]usf] kgTyfg tyf kglgdf0f DaGwL Jojyfdf a tsf U0f pBf]usf]

klxrfg kgTyfg tyf kglgdf0f ug sfggdf Jojyf uL DalGwt If]qsf ljz]if1x

x]sf] Ps clwsf DkGg pRrtlo Goflos clwsf lxtsf] cfof]u u7g uL U0f

pBf]u DaGwL dofsf] dfwfg ulg]5 cfof]usf] +rgf sfd stJo clwsf

sfggn] lgwf0f u] adf]lhd xg]5

= U0f pBf]usf] nflu ul7t pRr tLo sfobnsf] lkmfl M

U0f pBf]u kgTyfg pRrtLo sfobn )^ sf] k|ltj]bgsf] aFbf $ df U0f pBf]unfO k|bfg xg]

ljwf k|fljlws ldltsf] cWoog cgGwfg kZrft ePsf] lkmflsf] cfwfdf dfq DalGwt pBf]un] k|fKt

ug] Aoxf]f pNn]v u]sf] tyf U0f pBf]unfO k0f U0f pBf]u U0f pBf]u Pjd U0fpGdv pBf]u egL tLg

efudf ljefhg uL Totf k|s[ltsf pBf]unfO k|bfg ugkg] ]jf ljwfx k|tfj u]sf] 5

$= dlGqklifbsf] lg0foM

g]kfn sf k|wfgdGqL tyf dlGqklifbsf] sfofnoaf6 ldlt )^ df hfL ulPsf] tTsfn

fxt sfoj|md )^ sf] bkmf (= sf] Jojyf adf]lhd U0f pBf]usf] kgTyfg uL cfBf]lus pTkfbg j[l4

f]hufL lhgf cfoft k|ltyfkg ugsf nflu Totf pBf]usf] klxrfg pBf]un] ef]lux]sf] dof

Tosf dfwfgsf pkfo tyf sfn] pknAw ufpg kg] ljwf xlnotsf DaGwdf U0f pBf]u

kgTyfg pRrtLo sfobn )^ n] cWoog uL ldlt )^ d+Ldf emfj lxtsf] k|ltj]bg k]z u]

cgf dlGqklifbsf] ldlt )^((( sf] a7saf6 pQm k|ltj]bgnfO 4flGts tyf gLltut tjdf jLs[t

ub f] k|ltj]bgdf plNnlvt lkmflxsf] sfofGjogsf DaGwdf cfjZos sfggL gLltut +yfut tyf

|f]t fwgsf] pknAwtf DaGwL Jojyf cGo Da4 lgsfoxFu dGjo uL ldnfpg] eGg] lg0fo

sfofGjogdf 3fp kyenofpg of] sfoljlw xfos xg] o a+ssf] wf0ff x]sf] 5

= U0f pBf]usf DaGwdf ljQLo If]qaf6 pknAw xgSg] ljwfsf af]df g]kfn fi6laquo a+sn] b]xfosf]

sfoljlw tof u]sf] 5 M

oL pkoQm ljBdfg P]g sfgg tyf cfBf]lus gLltsf] cwLgdf xL g]]kfn sfaringff ul7t U0f

pBf]u kgTyfg pRrtLo sfobnn] lkmfl u]sf] cfwfdf d]t g]kfn sfn] U0f pBf]u kgTyfgsf]

nflu to u]sf] +oGqsf] dfWodaf6 cWoog ljZn]if0f uL dofdf x]sf pBf]ux U0f pBf]usf] kdf

3f]lift xgSg] cjyf x]sf] 5 g]kfn sfn] U0f pBf]usf] kdf fhkq dfkmt 3f]if0ff u]sf Totf


pBf]usf] kgyfkgf tyf pkoQm lgsfsf] nflu ljQLo If]qaf6 klg dofk]If xfotf k|bfg ugkg]

cfjZostf dxz uL of] sfoljlw tof uL nfu ulPsf] 5

-s_ ljQLo If]qaf6 k|bfg ulg] xof]udivideljwf k|of]hgsf nflu U0f pBf]usf] juLs0f


= kgyfkgf xggSg] t Dksdf xL ljQLo lgsfz vf]Hg rfxg] U0f pBf]u

-v_ ljQLo If]qaf6 pknAw xgSg] xof]udivideljwf


s_ U0f pBf]usf] Jofjflos of]hgfnfO cfwf dfgL shf kg+rgf ug]

v_ a+ssf] fFjf tyf AofhdWo] xhfgf AofhnfO ldgfxf xgSg] Jojyf uL fwf0f AofhnfO

kFhLs[t guL 566 fvL lglZrt cjlwkl5 cn ug] Jojyf ug]

t sg U0f pBf]u kgpTyfg ul ~rfngdf cfpg] ljifo fli6laquoo cytGqsf] nflu dxTjk0f

x]sf] Gbedf shf nufgL ug] DalGwt a+s jf xljQLos0fn] a+ssf] p7g Sg] sd cn

pk ugsf nflu cfjZostf cflrTotfsf cfwfdf fwf0f Jofh d]t ldgfxf uL

Jojflos lg0fo ug o Jojyfn] afwf kyenofPsf] dflgg] 5g

u_ a+sn] U0f pBf]usf] nflu kgshf lng rfx]df g]kfn fi6laquo a+sn] lgWff0f u]adf]lhdsf]

Aofhbdf pknAw ufpg]

3_ sg klg a+sn] cfgf] C0fL -U0f pBf]u_ sf nflu kgshfsf] ljwf lng grfx]df cfgf]

cfwf b (Base Rate) nfO cfwf dfgL lk|ldod yk guL shf sff]afnfO lgGttf lbg]

ordf_ shf kg+rgf ePsf] doaf6 a+ssf] gofF cnL tflnsf lgGt jifDd lgoldt ePdf

juLs0fnfO lgoldt dfgL k|ltzt dfq shf gf]SfgL Jojyf ug Sg] Jojyf ug]

= kgyfkgf xg gSg] t Dksdf xL ljQLo lgsfz vf]Hg] U0f pBf]uxsf] nflu M

otf pBf]uxsf] lwtf]df x]sf] DklQ fdfGo kdf lnnfdLdf hfFbf dNo sd xg Sg]

hf]lvdnfO b[li6ut uL C0fL pBf]un] lglZrt doleq DklQ ljs|L ug u|fxs vf]hL Value

Maximization xgSg] of]hgf a+sdf k]z u]df a+sFusf] dGjodf ljs|L Jojyfkg uL C0f

N6fpg lgsfz vf]h]df a9Ldf jifDdsf] do k|bfg ug]] o k|of]hgsf nflu DalGwt

C0fLn] cflrTotf ki6L xg] sfuhft lxtsf] lgj]bg DalGwt a+s tyf ljQLo +yfdf k]z ug

kg]5

-u_ ljQLo If]qaf6 k|fKt xg] ljwfsf] k|lqmof

= DalGwt C0fLn] ljQLo If]qaf6 k|fKt ug Sg] ljwfsf nflu cfjZos sfuhft lxtsf] lgj]bg

DalGwt a+s jf ljQLo +yfdf k]z ugkg]

= k|fKt lgj]bg tyf sfuhftsf cfwfdf DalGwt a+s jf ljQLo +yfn] k|rlnt sfgg tyf o

sfoljwLsf] cwLgdf xL 56 tyf ljwf k|bfg ug Sg]

= DalGwt a+s jf ljQLo +yfn] kgshfsf] ljwfsf] nflu cfjZos sfuhft lxt o a+sdf

lgj]bg lbg Sg]

of] sfoljlw tof ug] qmddf g]kfn fi6laquo a+sn] ldlt )amp)divide)divide df sfoljlwsf] dofbf j]efO6df fjhlgs uL emfj

+sng u]sf] o ljifodf g]kfn sf pBf]u dGqfno-U0f pBf]u OsfO_ g]kfn a+sz +3 g]kfn pBf]u jfl0fHo dxf+3

nufotsf lgsfoxaf6 k|fKt emfjxdf d]t 5nkmn eO tof ulPsf] 5


$= kgshfsf] nflu k|fKt lgj]bg tyf sfuhftsf cfwfdf o a+sn] kgshf k|bfg ugSg]

-3_ ljQLo If]qaf6 pknAw xgSg] ljwfsf] nflu cfjZos sfuhft

=pBf]unfO U0f pBf]u 3f]if0ff u]sf] g]kfn sfsf] lg0fo -fhkq_

=U0f pBf]u kgyfkgf ldltsf] lkmflsf] cfwfdf pBf]u dGqfnosf] kq

=pBf]u ~rfng xgsf] nflu kjztsf] kdf x]sf cGo lgsfoaf6 xgkg] sfoxsf] nflu xdlt

k|fKt ePsf] ljj0f

$=U0f pBf]u eljiodf Ps Going Concern sf] kdf Jofjflos +yfsf] kdf ~rfng

xgSg] lylt lxtsf] DalGwt fx a+sdf k]z ePsf] Jofjflos of]hgf

U0f pBf]u ~rfng xg gSg] cjyfdf x]sf]df lgsfzsf] nflu dfly aFbf -_ -_ -$_ sf]

sectf f] Aoxf]f vnfO C0fL pBf]usf] ~rfns ldltn] tf]lsPsf] doleq fx a+s d]tsf]

xdltdf lwtf] DklQsf] ls|ljs|L uL C0f fkmfkm ug] DaGwL jM3f]if0ff


sfoljlw =

xlnotk0f shfsf nflu Aofh cgbfg DaGwL

PsLs[t -bf]|f] +zf]wg_sfoljlw )amp^

k|tfjgfM

s[lif tyf kzkG5LhGo If]qsf] Jojfo k|j4g uL pTkfbg Pj+ f]hufL clej[l4 ug lzlIft j]f]huf

ojfxiquestnfO dnsleq f]hufLsf cjxiquest lhgf ug ljb]zaf6 kms]sf ojfxiquestsf] ljb]zdf cfhg u]sf]

Lk Jojflos bIftf pkof]u ub pgLxnfO jf]huf agfpg dlxnf pBdzLn Ifdtfsf] ljsf ug

blnt dbfosf] kDkfut Lk k]zfnfO cfwlgsLs0f Pj+ k|j4g uL pBdzLntf ljsf ug cflys

iquestkdf ljkGg LdfGts[t dbfo tyf nlIft jusf ljBfyLxiquestnfO pRr k|fljlws tyf Jojflos lzIff

cWoogsf] nflu zlIfs C0f pknAw ufpg n3 aLdf lk|ldoddf cgbfg lbg tyf esDk kLl8txiquestsf] lghL

cfjf lgdf0fsf nflu d]t xlnotk0f shf pknAwtfsf] nflu Aofh cgbfg pknJw ufpg jf~5gLo

ePsf]n] g]kfn sf -dlGqklifb_ n] b]xfosf] sfoljlw agfPsf] 5

klR5]b

k|flDes

= +lIfKt gfd k|fDeM -_ o sfoljlwsf] gfd aeligxlnotk0f shfsf nflu Aofh cgbfg DaGwL

PsLs[t -bf]|f] +zf]wg_ sfoljlw )ampÂElig x]sf] 5

-_ of] sfoljlw g]kfn sf -dlGqklifb_ af6 jLs[t ePsf] ldltb]lv k|fDe xg]5

= klefiffM ljifo jf k|Eumln] csf] cy gnfu]df o sfoljlw df Mndash

-s_ aeligcgbfg f]wegf vftfAElig eGgfn] o sfoljlw adf]lhd cgbfg jiquestk k|bfg ulg] Aofh shf


aIacuteaf6 ~rfng ug vf]lnPsf] vftf Demg k5

-v_ aeligpRr k|fljlws tyf Jojflos lzIff shfAElig eGgfn] dfWolds lzIff jf f] x plQ0f uL

jif pd] ggf3]sf] g]kfnL gfulsnfO k|jfx ulg] shf Demg k5

-u_ aeligsDkgLAElig eGgfn] sDkgL P]g )^ adf]lhd yflkt sDkgL Demg k5

-3_ aeligblnt dbfoAElig eGgfn] ufpFkflnsf jf gukflnsfn] blnt hft egL lkmfl u]sf] hghflt

Demg k5

-ordf_ aeligblnt dbfo Jojfo ljsf shfAElig eGgfn] blnt dbfonfO dxdf jf Psn kdf k|jfx

ulg] shf Demg k5

-r_ aeliglgj]bs jf C0fLAElig eGgfn] cgrLndash df pNn]lvt Jojfo ~rfng ulx]sf jf ug] JolQm

dx +yf jf sDkgL pRr k|fljlws tyf Jojflos lzIff cWoogsf nflu shf lng OR5s

ljBfyL tyf esDk kLl8t Demg k5

-5_ aeligaIacute tyf ljQLo +yfAElig eGgfn] g]kfn fi6laquo aIacuteaf6 Ohfht kq k|fKt sUacute vUacute uUacute 3Uacute jusf

aIacute tyf ljQLo +yf Demg k5

-h_ aelige08f0fUacuteUacute eGgfn] jb]zdf sg klg k|fylds s[lif pkh -tsfL kmnkmn hl8a6L bUw kbfy

tyf df5fdf cflb_ pTkfbg uL e08f0f ug] sfo Demg k5 f] zAbn] jb]zdf otf

k|fylds s[lif pkh vlb uL e08f0f ug] sfo Demg k5

-em_ aeligesDk kLl8tAElig eGgfn] fli6laquoo kglgdf0f k|flws0f+u lghL cfjf kglgdf0f jf k|jnLs0fsf

nflu xfnDd Demftf ug gs]sf] jf Demftf uL klxnf] lstf sd k|fKt uL bf]|f] lstf

sd k|fKt gu]sf cflys cefjsf sf0f lghL cfjf kglgdf0f jf k|jnLs0f ug gs]sf]

esDk lkl8t nfeu|fxL Demg k5


-`_ aeligdlxnf pBdzLntf shfAElig eGgfn] dlxnfnfO JolQmut jf fdlxs iquestkdf pBdzLn aGg k|jfx

xg] shf Demg k5

-6_ aeligjb]lzs f]hufLaf6 kms]sf ojf klof]hgf shfAElig eGgfn] gtd jLs[lt k|fKt uL jf guL sg

klg b]zdf sDtLdf 5 dlxgf sfd uL g]kfn kms]sf ojfxiquestnfO JolQmut jf fdlxskdf k|jfx

xg] shf Demg k5

-6_ aeligsk8f pBf]uxn] lnPsf] shfAElig eGgfn] sk8f pBf]u ~rfngsf] nflu lnOPsf] shf eGg] Demg

k5

-7_ aeligljkGg ju shfAElig eGgfn] g]kfn fi6laquo aIacuten] ljkGg ju shf egL tf]s]sf] shfnfO Demg k5

-8_ aeligJojfo jf pBdAElig eGgfn] o sfoljlwsf] cgrLndash df pNn]v ulPsf Jojfodf gtd tyf

kFhL nufgL uL ulPsf] sfo Demg k5

-9_ aeligJojflos s[lif tyf kzkG5L shfAElig eGgfn] Jojflos iquestkdf ulPsf] s[lif tyf kzkG5LhGo

Jojfosf nflu k|jfx ePsf] jf xg] shf Demg k5

-0f_ aeligdxAElig eGgfn] kms kljfsf sDtLdf kfFr hgf bo jif pd] kf ePsf JolQmx ldn]

u7g u]sf] dx Demg k5

-t_ aeligxlnotk0f shfAElig eGgfn] cgrL -_ df plNnlvt Jojfodf aIacute tyf ljQLo +yfxaf6

k|jfx ePsf] jf xg] shfdf g]kfn sfn] o sfoljlw adf]lhd Aofh cgbfg ljwf pknAw

ufpg] shf Demg k5

-y_ aeligfdlxs hdfgLAElig eGgfn] dxsf] fdlxs pQbfloTjdf k|jfx u]sf] shf eQmfgLsf] nflu

dxsf a bon] lbg] +oQm hdfgL Demg k5

-b_ aelig+yfAElig eGgfn] k|rlnt sfgg adf]lhd yflkt kmd xsfL +yf 3]n pBf]u jf n3 pBdsf]

kdf btf ePsf] Jojfo Demg k5

-w_ aeliglzlIft ojf jf]huf shfAElig eGgfn] sDtLdf gfts jf f] x pQL0f ojfxiquestnfO o sfoljlw

adf]lhd k|jfx xg] shf Demg k5

klR5]b

shfsf k|sf Ldf eQmfgL cjlw Aofhb tyf zt

= shfsf k|sf LdfM -_ o sfoljlw adf]lhd nlIft C0fLnfO Aofh cgbfg k|fKt xg] uL aIacute tyf

ljQLo +yfxn] b]xfo adf]lhdsf xlnotk0f shf k|jfx ug]5g otf shfsf] k|lt C0fL clwstd

Ldf b]xfo adf]lhd xg]5Mndash

-s_ Jojflos s[lif tyf kzkG5L shf kfFr sf]8 iquestkofFDd

-v_ lzlIft ojf jf]huf shf ft nfv iquestkofFDd

-u_ ljb]zaf6 kms]sf ojf klof]hgf shf bz nfv iquestkofFDd

-3_ dlxnf pBdzLn shf kG nfv iquestkofFDd

-ordf_ blnt dbfo Jojfo ljsf shf bz nfv iquestkofFDd

-r_ pRr k|fljlws tyf Jojflos lzIff shf kfFr nfv iquestkofFDd

-5_ esDk kLl8txiquestsf] lghL cfjf lgdf0f shf tLg nfv iquestkofFDd

-h_ sk8f pBf]u ~rfngsf] nflu sf]8 Dd

-em_ k|fljlws lzIff tyf Jojflos tflnd klifbaf6 dfGotf k|fKt +yfaf6 lnOg] tflnd

cflbsf] nflu nfv Dd

-_ pkbkmf -_ sf] v08 -s_ adf]lhd k|bfg ulg] shfsf] Ldf k|lt C0fL kfFr sf]8 kofF eGbf

a9L ePdf s]GrsaquoLo dGjo tyf cgudg ldlt dIf jLs[ltsf nflu k]z ug kg]5 ldltn]

klof]hgfsf] cfjZostf tyf cflrTotfsf] cfwfdf pQm Ldf eGbf a9L kfFr sf]8 kofFDd

shf k|jfx ug jLs[lt lbg Sg]5


$= shf eQmfgL cjlwM -_ o sfoljlw adf]lhd Aofh cgbfg lbOg] shfsf] Aofh cgbfg k|fKt ug]

cjlw a9Ldf kfFr jifsf] xg]5 otf] shfsf] cjlw Jojfosf] k|s[lt cgf DjlGwt a+s tyf

laQLo +yfxiquestn] tf]Sg Sg]5g

-_ otf] shfsf] eQmfgL k|of]hgsf nflu DalGwt aIacute tyf ljQLo +yfn] shfsf] k|sf sd p2]Zo

Jojfosf] k|s[lt k|ltkmnsf] cjlw hf]lvdsf] t nufotsf cfwfdf lstf eQmfgL cjlw

lgwf0f ug Sg]5

= Aofhb Pjd ztM -_ g]kfn sfn] Aofh cgbfg pknAw ufpg] shfdf DalGwt aIacute tyf ljQLo

+yfn] cfgf] cfwf bdf bO k|ltzt ljGb eGbf a9L gxg] uL Aofh b sfod ug kg]5

-_ pkbkmf -_ adf]lhdsf] shfsf] Aofh shf rgf zNs C0fLn] Joxf]g kg] ladf lk|ldod shf

If0f zNs eGbf afx]s cGo sg klg k|sfsf] yk ]jf zNs lng kfOg] 5g

klR5]b

lwtf] shf If0f tyf Jojfosf] aLdf DaGwL Jojyf

^= lwtf] DaGwL JojyfM -_ aIacute tyf ljQLo +yfxiquestn] Jojflos s[lif tyf kzkG5L shf k|jfx ubf

bz nfv kofFDd Psf3 kljfsf bosf] JolQmut hdfgLLsf cfwfdf To eGbf a9L

Jojflos klof]hgf lwtf]df shf k|jfx ug Sg]5g otf] shf k|jfx ubf klof]hgfsf]

DefJotfnfO dVo cfwfsf] iquestkdf lng kg]5

-_ pRr lzIff xfln u]sf ojfnfO k|bfg ulg] lzlIft ojf jf]huf shfsf] nflu DalGwt aIacute

tyf ljQLo +yfn] lgj]bssf] Ssn zlIfs k|df0f kq lwtf] jk fVg]5

-_ ljb]zaf6 kms]sf ojfxnfO pgLxdf x]sf] 1fg cgej rL tyf LkFu DalGwt Jojfo

~rfng ug klof]hgf lwtf]df lnO DalGwt aIacute tyf ljQLo +yfn] jb]lzs f]hufLaf6 kms]sf

ojf klof]hgf shf k|jfx ug]5

-$_ aIacute tyf ljQLo +yfxn] dlxnf pBdzLntf ljsfsf] nflu k|bfg ulg] dlxnf pBdzLntf

shf Psn jf fdlxs hdfgLdf pknAw xg]5

-_ aIacute tyf ljQLo +yfxn] blnt dbfosf] kDkfut Lk k]zfnfO cfwlgsLs0f Pj+ k|j4g

ugsf nflu k|bfg ulg] blnt dbfo Jojfo ljsf shf Psn jf fdlxs hdfgLdf pknAw

xg]5

-^_ dlxnf pBdzLntf ljsfsf nflu k|bfg ulg] shf bz nfv kofFDdsf] Jojflos s[lif tyf

kzkG5L shf blnt dbfonfO k|bfg ulg] shfsf] If0f b]xfo adf]lhd xg]5Mndash

-s_ C0fLn] ~rfng u]sf] pBd

-v_ C0fLsf] shf DaGwL sfuhft

-u_ fdlxs hdfgLsf] xsdf f] DaGwL sfuhft

-amp_ aIacute tyf ljQLo +yfxn] esDk kLl8txiquestsf] lghL cfjf lgdf0f shf fdlxs jf lwtf]

hdfgLdf k|jfx ug]5g

kli6s0f o pkbkmfsf] k|of]hgsf] nflu lwtf] eGgfn] esDk kLl8t lghL cfjf kglgdf0f jf

k|jnLs0f nfeu|fxLn] lghL cfjf lgdf0f shf lnO lgdf0f ug] jf u]sf] 3 tyf lghsf] jf lghsf]

Psf3 kljfsf] bosf] gfddf x]sf] cGoq C0f k|of]hgsf nflu lwtf]df x]sf] f] 3n] rr]sf]

hUuf Demg k5

-_ fdlxs hdfgLdf k|jfx ePsf] shfFu DalGwt dxsf] sg bo sfa aflxsf] kllylt

pTkGg eO pQm dxdf cfa4 lxxg gSg] lylt ePdf lghn] cfgf] lxf afasf] fFjf tyf


Aofh jo+ rQmf ug] jf dxsf afFsL boxn] aIacute tyf ljQLo +yfaf6 lnPsf] shf lgodfgf

rQmf ug] yk k|ltj4tfsf] sfuh uL k]z ug kg]5

-(_ sk8f pBf]unfO k|bfg ulg] shfsf] xsdf lwtf] cfjZos xg]5

-)_ k|fljlws lzIff tyf Jojflos tflnd klifbaf6 dfGotf k|fKt +yfaf6 lng] tflnd cflbsf]

nflu Psf3 kljfsf] bosf] JolQmut hdfgLdf shf pknAw xg]5

-_ pRr k|fljlws tyf Jojflos lzIff shf ljBfyLsf] Psf3 kljfsf bosf] JolQmut

hdfgLdf shf pknAw xg]5

amp= shf If0f DaGwL JojyfM -_ aIacute tyf ljQLo +yfxiquestn] Jojflos s[lif tyf kzkG5L shfsf]

k|rlnt sfgg adf]lhd If0f ug kg]5

-_ Jojflos s[lif tyf kzkG5L shfsf] If0f DaGwdf DalGwt aIacute tyf ljQLo +yfn]

k|rlnt sfgg g]kfn fi6laquo aIacute lgIf]k tyf shf If0f sf]ifsf] lgodg lgb]zgsf] kllw leq xL



a9Lsf] Jojflos s[lif tyf kzkG5L shf afx]s cGo shfsf] xsdf b]xfo adf]lhd shf If0f ug

kg]5M

-s_ o pkbkmf adf]lhdsf shfsf] xsdf Totf] shf lgIf]k tyf shf If0f sf]ifaf6

clgjfo If0f ufpg kg]5 sf]ifn] shf If0f ufpFbf shfsf] k|sf p2]Zo sd tyf

hf]lvdsf] t nufotsf cfwfdf +lIfKt k|lqmof cjnDag ug kg]5 oL shf If0f

ubf DalGwt aIacute tyf ljQLo +yfn] k|ltzt Joxf]g kg]5 afFsL amp k|ltzt zNs

g]kfn fi6laquo aIacutedf x]sf] cgbfg f]wegf vftf dfkmt DjlGwt a+s tyf laQLo +yfnfO

eQmfgL f]wegf ulg]5

-v_ bkmf $ adf]lhdsf] cjlw dfKt ePsf] 5 dlxgf leq C0fLn] shf rQmf gu]df bkmf

adf]lhdsf] sfjfxL k|lqmof kf uL DalGwt aIacute tyf ljQLo +yfn] lgIf]k tyf shf

If0f sf]ifdf bfjL ug]5 oL bfjL xg cfPdf sf]ifn] lgodfgf eQmfgL ug]5

= Jojfosf] aLdf DaGwL JojyfM -_ aIacute tyf ljQLo +yfxiquestn] Jojflos s[lif tyf kzkG5L shf

cGtut Jojflos klof]hgf lwtf] lnO shf k|jfx ubf klof]hgfsf] aLdf ug kg]5

-_ Jojflos s[lif tyf kzkG5L aLdf DaGwdf DalGwt aIacute tyf ljQLo +yfn] k|rlnt

sfgg g]kfn fi6laquo aIacute aLdf ldltsf] lgodg lgb]zgsf] kllw leq xL ki6 gLlt k|lqmof

agfO nfu ug Sg]5


a9Lsf] Jojflos s[lif tyf kzkG5L shf afx]s cGo shfsf] xsdf b]xfo adf]lhd

klof]hgfdivideJojflos aLdf ug kg]5M

-s_ o pkbkmf adf]lhdsf shfFu DalGwt klof]hgfdivideJojfosf] clgjfo aLdf ug kg]5

aLdf sDkgLn] aLdf ufpFbf shfsf] k|sf Jojfosf] k|s[lt p2]Zo sd tyf hf]lvdsf]

t nufotsf cfwfdf +lIfKt k|lqmof cjnDag uL JojfoLFu k|ltzt dfq aLdf

lk|ldod lnO aLdf ug kg]5 afFsL amp k|ltzt aLdf lk|ldod g]kfn fi6laquo aIacutedf x]sf]

cgbfg f]wegf vftfaf6 aLdf ldlt dfkmt DalGwt aLdf sDkgLnfO f]wegf ulg]5

-v_ v08 -s_ adf]lhd aLdf ulPsf] Jojfodf Iflt eO f]sf] Ifltkltsf nflu bfjL kg cfPdf

DalGwt aLdf sDkgLn] +lIfKt k|lqmof cjnDag uL JojfoLnfO Ifltklt pknAw ufpg

kg]5


(= sfjfxLsf nflu lkmfl ug Sg]M -_ C0fLn] bkmf $ adf]lhdsf] cjlw leq shf rQmfgu]df

DalGwt aIacute tyf ljQLo +yfn] o sfoljlwsf] klR5]bndash( df pNn]v eP adf]lhdsf] sfjfxLsf

nflu DalGwt lgsfodf lkmfl ug Sg]5

-_ shf k|jfx ug] aIacute tyf ljQLo +yfn] otf ljwf f]Ssf ug cgf]w u]df

DalGwt lgsfon] Totf C0fLsf] ljwf f]Ssf fVg kg]5

klR5]b $

shfsf nflu of]Uotf Pj+ zt DaGwL Jojyf

)= of]Uotf Pj+ ztM -_ o sfoljlw adf]lhd aIacute tyf ljQLo +yfxn] k|jfx ug] shf k|fKt ug yfoL

n]vf g+ -PAN_ k|df0f kq lnPsf] shf rgf s]Grsaquosf] sfnf]rL Pjd klR5]bndash( cgfsf] sfjfxLdf

gk]sf] g]kfnL gfulsn] b]xfo adf]lhdsf] Gogtd of]Uotf Pj+ zt kf u]sf] xg kg]5Mndash

-s_ Jojflos s[lif tyf kzkG5L shf

-_ JolQmsf] xsdf jif pd] kf ePsf]

-_ bz nfv eGbf sd shfsf] xsdf] Psf3 kljfsf bosf] hdfgL DaGwL

sfuhft

-_ bz nfv kofF eGbf a9Lsf] shfsf] nflu clgjfo kdf +yf Ps sf]8 kofF

eGbf a9Lsf] shfsf] nflu clgjfo kdf sDkgL xgkg]

-$_ +yf jf sDkgLsf] xsdf g]kfnL gfulssf] ztk|ltzt z]o jfldTj x]sf]


t bz nfv kofF eGbf a9Lsf] shfsf] nflu C0fLsf] ljt[t klof]hgf

k|tfj

-v_ lzlIft ojf jf]huf shfM

-_ sDtLdf gfts tx plQ0f ePsf] $) jif pd] ggf3]sf]

-_ ljb]zL ljZjljBfnoaf6 zlIfs of]Uotf xfln u]sfsf] xsdf g]kfnsf] sg

ljZjljBfnoaf6 dsIftf DaGwdf k|sflzt fjhlgs rLdf lgh cWoog u]sf]

ljZjljBfno dfj]z ePsf]

-_ 3]n tyf fgf pBf]u sfofnodivideldlt Lk ljsf tflnd s]Grsaquo k|fljlws lzIff

tyf Jofjflos tflnd klifb nufotsf sfL lgsfoxaf6 slDtdf amp lbgsf]

pBd jf Jojfo ug] Lk ljsf tflnd clgjfo iquestkdf lnPsf] jf pQm shf

jLs[t ePkl5 Totf] +yfdf Lk ljsf tflnd lnPsf] k|df0f k]z u]sf]

t Jojfo+u DalGwt k|fljlws ljifodf gfts tx ptL0f uL Jojfo

~rfng ug] JolQmsf] xsdf tflnd clgjfo xg] 5g

-$_ pBd +rfng tyf shf pkof]u DaGwL +lIfKt k|tfj

-u_ jb]lzs f]hufLaf6 kms]sf ojf klof]hgf shfM

-_ gtd jLs[lt k|fKt uL jf guL sg klg b]zdf sDtLdf ^ dlxgf sfd uL jb]z

kms]sf]

t sg klg b]zsf] yfoL af]afsf] jLs[lt k|fKt -PRGreen Card Holder_

JolQmnfO otf] shf k|bfg ulg] 5g


-3_ dlxnf pBdzLntf shfM

-_ jif pd] kf ePsf] dlxnf jf dxsf] xsdf kms kljfsf sDtLdf kfFr hgf

jif pd] kf ePsf dlxnf





-_ blnt hftndashhflt leqsf] jif pd] kf ePsf] jf dxsf] xsdf pQm hftndashhflt

leqsf kms kljfsf sDtLdf kfFr hgf jif pd] kf ePsf]




-_ dfWolds lzIff jf f] x plQ0f uL jif pd] ggf3]sf]

-_ cflys kdf ljkGg LdfGts[t dbfo jf nlIft jusf] ljBfyL

-_ jb]zsf] sg sn]h jf ljZjljBfnodf cWoog ulx]sf] jf ug]

-5_ esDk kLl8txiquestsf] lghL cfjf lgdf0f shfM

-_ g]kfn sfn] lghL cfjf cgbfg lbP afx]s ciquest +yfut cgbfg gkfPsf]

-_ fli6laquoo kglgdf0f k|flws0fFu lghL cfjf lgdf0f ug Demftf uL cflys

cefjsf sf0f xfnDd cfjf lgdf0f sfo ziquest ug gs]sf esDk kLl8t

-_ C0fL jf lghsf] kljfsf] gfddf sg klg yfgdf ag of]Uo 3 gePsf]

-h_ sk8f pBf]unfO lbOg] shfM

_ Aofh cgbfg lng rfxg] sk8f pBf]un] cfkmgf] kl5Nnf] C0fsf] Dk0f ljj0f DalGwt

a+saf6 k|dfl0ft ufO k]z ug kg]5

_sk8f pBf]un] ocl3 lnPsf C0fsf xsdf ldlt )ampdivide)$divide) ut] sfod x]sf jf f]

ldlt kZrft lnPsf] C0f sddf ldlt )ampdivide)divide$ ut] b]lv k|ltzt laGbsf bn]

Aofh cgbfg k|bfg ulg]5

_ otf] Aofh cgbfg lbFbf Jojfosf] ~rfng cjyf U0f eP kgM ~rfngdf cfpg Sg]

cjyf Jojflos of]hgf d]tsf cfwfdf shf lbg] a+saf6 DefJotfsf] lkmfl

ufpg kg]5

$_ goFf C0fsf] xsdf pBf]usf] cfjZostf x]L al9df sf]8 Ddsf] C0fdf dfq otf]

cgbfg pknAw ufOg]5 t otf] C0f sd pBf]u ~rfng sfosf] nflu g pkof]u ug

kg]5 oL pkof]u u]sf] gkfOPdf sfL afFsL x cn pk ulg]5 ToL cn

pk ug kg] fFjf sddf k|ltzt Aofh d]t cn ulg]5

_ C0f sdsf] k|df0fLs0fsf] nflu DalGwt cfGtls fhj sfofnoaf6 ePsf] lkmfl

lxt a+s tyf ljQLo +yfn] g]kfn fi6laquo a+sFu f]wegf dfu u]kl5 pQm a+sdf x]sf]

f]wegf vftfaf6 DalGwt a+s tyf ljQLo +yfnfO f]wegf sd pknAw ufOg]5

^_ otf] cgbfg k|fKt ugsf nflu pBf]usf] jfldTj g]kfnL gfulsdf x]sf] xg kg]5

amp_ otf] cgbfg k|fKt ugsf] nflu pBf]u dNo clej[l4 sdf btf ePsf] xg kg]5 fy

pBf]un] Aofh cgbfg bfaL u]sf] cl3Nnf] cflys jifsf] cfo ljj0f divides rQmf k|df0fkq

k]z u]sf] xg kg]5

-em_ k|fljlws lzIff tyf Jojflos tflnd klifbaf6 dfGotf k|fKt +yfaf6 lng] tflnd DaGwL

shf M

_ k|fljlws lzIff tyf Jojflos tflnd klifbaf6 dfGotf k|fKt +yfdf egf ePsf] sfuhft

_ tflnd lng rfx]sf] ljifo vNg] sfuhftdividelgj]bg

_ g]kfnL gfuls xgkg]


-_ a+s tyf laQLo +yfxiquestn] o sfoljlw adf]lhd shf k|jfx ubf esDk kLl8t af9L kLl8t

tyf ljkb k|efljt gfulsxiquestnfO klxnf] k|fyldstf lbgkg]5

-_ a+s tyf laQLo +yfxiquestn] o sfoljlw adf]lhd esDk kLl8txiquestsf] lghL cfjf lgdf0f shf

k|jfx ubf fli6laquoo kglgdf0f k|flws0fn] cfjf lgdf0f DkGg ug )ampamp d+l dfGtDd shf

lnO Sg kg]5

-$_ o sfoljlw adf]lhd k|bfg ulg] xlnotk0f shfsf nflu Aofh cgbfg k|fKt ug u|fXo

lgj]bsnfO sg Ps k|sfsf] shf dfq pknAw xg]5

-_ o sfoljlw adf]lhd shf lng] lgj]bsn] g]kfn sfn] Aofh cgbfg pknAw k|bfg ug]

k|s[ltsf cGo sg klg shf lnPsf] xg xbg t of] bkmf esDk kLl8txsf] lghL cfjf

lgdf0f shfsf] xsdf nfu xg] 5g

klR5]b

shfsf nflu cfjZos sfuhft jM3f]if0ff tyf shf lg0fo DaGwL Jojyf

= cfjZos sfuhft jM3f]if0ffM o sfoljlw adf]lhd aIacute tyf ljQLo +yfn] k|jfx ug] shf k|fKt

ug b]xfo adf]lhdsf sfuhft k]z jM3f]if0ff ug kg]5Mndash

-s_ DalGwt aIacute tyf ljQLo +yfsf] ljlwjt kdf elPsf] shf cfj]bg kmffd

-v_ k|rlnt sfgg adf]lhd btf ePsf] Jojfo tyf yfoL n]vf g+ -PAN_ k|df0fkqsf] k|ltlnlk

t esDk kLl8txsf] lghL cfjf lgdf0f shfsf] nflu yfoL n]vf g+= -PAN_ cfjZos kg]

5g

-u_ gfulstf k|df0f kqsf] k|ltlnlk

-3_ pBd +rfng tyf shf pkof]u DaGwL +lIfKt k|tfj dlxnf pBdzLntf shf afx]s bz

nfv kFof eGbf a9Lsf] shfsf] xsdf ljt[t klof]hgf k|tfj

-ordf_ shf rgf s]Grsaquosf] sfnf]rLdf gk]sf] jM3f]if0ff

-r_ fdlxs hdfgLsf] xsdf fdlxs hdfgL DaGwL sfuhft

-5_ lzlIft ojf jf]huf shfsf] xsdf zlIfs k|df0f kqsf] Ssn k|lt bkmf )-_ sf] v08

-v_-_ adf]lhd Lk ljsf tflnd lnPsf] k|df0fkqsf] k|ltlnlk

-h_ jb]lzs f]hufLaf6 kms]sf ojf klof]hgf shfsf] xsdf fxbfgL k|j]zf1fsf] k|ltlnlk tyf

gtd jLs[lt k|fKt ePsf] b]zaf6 kms]sfsf] xsdf f]sf] k|ltlnlk lgj]bs ljb]zdf uO

sDtLdf ^ dlxgf sfd ul kmlsPsf] sg klg b]zsf] yfoL af]afsf] jLs[lt k|fKt

(PRGreen Card Holder) JolQm gePsf] jM3f]if0ff

-em_ pRr k|fljlws tyf Jojflos lzIff shfsf] xsdf cflys kdf ljkGg LdfGts[t

dbfo jf nlIft jusf] ljBfyL ePsf] lkmfl cWoog ug] zlIfs +yfdividek|lti7fgdf

egf ePsf] jf xg of]Uo x]sf] vNg] sfuhftsf] k|ltlnlk

-`_ esDk kLl8txiquestsf] lghL cfjf lgdf0f shfsf nflu fli6laquoo kglgdf0f k|flws0fFu Demftf

uL cflys cefjsf sf0f xfnDd cfjf lgdf0f sfo ziquest ug gs]sf lgdf0f sfo

DkGg ug gs]sf esDk kLl8tsf] sfuhftsf] k|ltlnlk lwtf]sf] xsdf f] DaGwL

sfuhft

= shf lg0fo DaGwL JojyfM -_ o sfoljlw adf]lhd cgbfg lng rfxg] JolQmn] cfjZos kg]

Dk0f sfuhft lxt DalGwt aIacute tyf ljQLo +yfdf lgj]bg lbg kg]5

-_ pkbkmf -_ adf]lhd lgj]bg k|fKt xg cfPdf cfjZos Dk0f sfuhft lxt shf cfj]bg k|fKt

ePsf] ldltn] PSsfO sfo lbgleqdf DalGwt aIacute tyf ljQLo +yfn] shf jLs[t xg] jf gxg]

DaGwL lg0fo uL Sg kg]5

-_ shf k|jfx ug glsg] ePdf ki6 cfwf sf0f lxt DalGwt lgj]bsnfO lnlvt hfgsfL

lbg kg]5


klR5]b ^

Aofh aLdf lk|ldod If0f zNs cgbfg zt tyf ljt0f k|lqmof DaGwL Jojyf

= cgbfg ljwf tyf zt DaGwL JojyfM -_ o sfoljlw adf]lhdsf nlIft C0fLnfO aIacute tyf ljQLo

+yfxn] k|jfx ug] shfsf] xsdf g]kfn sfaf6 b]xfo adf]lhdsf] cgbfg ljwf pknAw xg]5Mndash

-s_ a+s tyf laQLo +yfn] lbg] shfdf lgwf0f u]sf] Aofh b dWo] k|ltzt Aofhb

cgbfg ljwf pknAw xg]5 dlxnf pBdzLntf shfsf] xsdf of] cgbfg ^

k|ltzt pknAw xg]5 t kfFr sf]8 kofF eGbf a9Lsf] Jojflos s[lif tyf

kzkG5L shfdf k|ltzt dfq Aofhb cgbfg pknAw ufOg]5

-v_ shf If0f zNs cgbfgdf bz nfv kofF eGbf a9L Jojflos s[lif tyf kzkG5L

shf afx]s cGo shfxiquestsf] a+s tyf laQLo +yfxiquestn] lgIf]k tyf shf If0f

sf]if dfkmt If0f ufpFbf nfUg] amp k|ltzt cgbfg pknAw xg]5

-u_ aLdf lk|ldod cgbfg bz nfv kofF eGbf a9Lsf] Jojflos s[lif tyf kzkG5L

shf afx]s cGo shf lnO ulg] Jojfosf] aLdf lk|ldoddf amp k|ltzt cgbfg

pknAw xg]5

-_ pkbkmf -_ adf]lhdsf] Aofh cgbfg ljwf of] sfoljlw nfu ePkl5 shf lng] C0fLnfO dfq

pknAw xg]5 Jojflos s[lif tyf kzkG5L shfsf] xsdf Jojflos s[lif tyf kzkG5L shfdf

k|bfg ulg] Aofh cgbfg DaGwL sfoljlw )amp adf]lhd k|jflxt shfdf d]t of] ljwf

pknAw ufOg]5

-_ C0fLn] kfpg] Aofh cgbfg ljwf afx]s cGo Dk0f Aofh sd If0f zNs aLdf lk|ldod

DalGwt aIacute tyf ljQLo +yf lgIf]k tyf shf If0f sf]if DalGwt aLdf sDkgLnfO

eQmfgL u]kl5 dfq Aofh cgbfg ljwfsf nflu of]Uo dflgg]5

-$_ hg p2]Zosf] nflu shf lnPsf] xf] f]xL p2]Zosf nflu dfq shf pkof]u ug kg]5

-_ DalGwt aIacute tyf ljQLo +yfn] cgudg ubf shf bkof]u ePsf] gkfOPdf Aofh cgbfg ljwf

pknAw gufOg] Aofh cgbfg ljwf lnO s]sf] eP DalGwt C0fLaf6 cn pk ulg]5

$= cgbfg sdsf] ljt0f k|lqmofM -_ o sfoljlw adf]lhd cgbfg jiquestk k|bfg ulg] Aofh shf


aIacuteaf6 ~rfng xg] uL a+lsordf sfofnodf cgbfg f]wegf gfdsf] vftf vf]Ng]5

-_ pkbkmf -_ adf]lhdsf] vftfdf g]kfn sf cy dGqfnon] Ps ca kofF cu|Ld hDdf ug]5

pQm sdn] cku xg] ePdf s]GrsaquoLo dGjo tyf cgudg ldltsf] lkmfldf g]kfn sf

cy dGqfnon] yk sd pknAw ufpg]5

-_ aIacute tyf ljQLo +yfxiquestn] o sfoljlw adf]lhd k|jfx u]sf] shfsf] Aofh cgbfg k|fKt ug shf

pkof]usf] cfwfdf C0fLn] lgodfgf eQmfgL ugkg] shf sd eQmfgL u]sf] k|df0f lxt

qdfls kdf g]kfn fi6laquo aIacuten] tf]s]sf] 9fFrfdf pQm aIacutedf lgj]bg lbg kg]5

-$_ aLdf sDkgLxiquestn] o sfoljlw adf]lhd k|jfx ulPsf] shfFu DalGwt Jojflos aLdf lk|ldod

jfktsf] sd cgbfgsf nflu sfuhft lxt qdfls kdf aLdf ldltn] tf]s]sf] 9fFrfdf pQm

ldltdf lgj]bg lbg kg]5 aLdf ldltn] oL k|fKt lgj]bgsf] cfjZos 5fgjLg uL g]kfn

fi6laquo aIacutedf f]wegf dfu ug kg]5

-_ lgIf]k tyf shf If0f sf]ifn] o sfoljlw adf]lhd k|jfx ulPsf] shfsf] If0f lglZrt uL

shf If0f zNs jfktsf] sd cgbfgsf nflu sfuhft lxt qdfls iquestkdf g]kfn fi6laquo aIacutedf

f]wegf dfu ug kg]5

-^_ pkbkmf -_ -$_ -_ adf]lhd k|fKt lgj]bg tyf dfusf cfwfdf g]kfn fi6laquo aIacuten] DalGwt aIacute

tyf ljQLo +yf lgIf]k tyf shf If0f sf]if aLdf ldltnfO Aofh If0f zNs aLdf

lk|ldod jfkt cgbfg sdsf] f]wegf cgbfg f]wegf vftfaf6 g]kfn fi6laquo aIacutesf] sfofnoxiquestdf


x]sf vftf dfkmt jf DalGwt aIacute tyf ljQLo +yf lgIf]k tyf shf If0f sf]if aLdf

ldltsf] dfu cgiquestksf] aIacute vftf dfkmt f]wegf lbg kg]5

-amp_ aLdf ldltn] pkbkmf -^_ adf]lhd k|fKt sd DalGwt aLdf sDkgLsf] dfu cgiquestksf] aIacute vftf

dfkmt f]wegf lbg kg]5

klR5]b amp

xlnotk0f shf k|jfx tyf Aofh cgbfg ljt0fFu DalGwt lgsfoxsf] sfd stJo clwsf

= aIacute tyf ljQLo +yfsf] sfd stJo clwsfM o sfoljlwsf] sfofGjog ugsf nflu DalGwt aIacute

tyf ljQLo +yfsf] sfd stJo clwsf b]xfo adf]lhd xg]5ndash

-s_ lgj]bsn] o sfoljlw adf]lhd shfsf] nflu lgj]bg lbPdf DalGwt a+Iacute tyf ljQLo +yfn]

shfsf] k|sf p2]Zo dfu sd hf]lvdsf] t If0f aLdf nufot klof]hgfsf] DefJotf

tyf shfsf] bkof]u xg] cfwfdf shf k|jfx ug] shf k|jfx ug glsg] ePdf ki6 cfwf

sf0f lxt DalGwt lgj]bsnfO lnlvt hfgsfL lbg]

-v_ shfdf Aofh cgbfg sd k|fKt ugsf nflu g]kfn fi6laquo aIacuten] tf]s]sf] 9fFrfdf C0fLn] cgbfg

kfpg] Aofh sd afx]s ciquest Aofh sd cn u]sf] k|df0flxt g]kfn fi6laquo aIacuteFu f]wegf

dfu ug]

-u_ v08 -s_ adf]lhd Aofh cgbfg k|fKt xg] uL k|bfg ulPsf] shfsf] qdfls ljj0f g]kfn

fi6laquo aIacuten] tf]s]sf] 9fFrfdf lbgleq g]kfn fi6laquo aIacutenfO pknAw ufpg]

-3_ shfsf] k|sf p2]Zo nufgL sd hf]lvdsf] t Pj+ cfjZostfgf bkof]lutf lgLIf0f uL

f]sf] clen]v cBfjlws uL fVg]

^= aLdf sDkgLsf] sfd stJo clwsfM o sfoljlwsf] sfofGjog ug] lnlnfdf DalGwt aLdf

sDkgLsf] sfd stJo clwsf b]xfo adf]lhd xg]5ndash


kzkG5L shf afx]s cGo shfsf] xsdf Jojflos aLdfsf nflu lgj]bg k|fKt ePdf

Jojfosf] k|s[lt shfsf] k|sf p2]Zo sd tyf hf]lvdsf] t nufotsf cfwfdf

+lIfKt k|lqmof cjnDag ul JojfoLFu k|ltzt dfq aLdf lk|ldod lnO aLdf ug]

-v_ g]kfn sfn] pknAw ufpg] amp k|ltzt aLdf lk|ldod jfktsf] sd cgbfg jk k|fKt

ugsf nflu aLdf ldltFu f]wegf dfu ug]

-u_ o sfoljlw adf]lhd aLdf ulPsf] Jojfodf Iflt eO f]sf] Ifltkltsf nflu bfjL kg

cfPdf +lIfKt k|lqmof cjnDag uL JojfoLnfO Ifltklt pknAw ufpg]

amp= lgIf]k tyf shf If0f sf]ifsf] sfd stJo clwsfM o sfoljlwsf] sfofGjog ugsf nflu

lgIf]k tyf shf If0f sf]ifsf] sfd stJo clwsf b]xfo adf]lhd xg]5ndash


kzkG5L shf afx]s cGo shfsf] If0fsf nflu lgj]bg k|fKt ePdf shfsf] k|sf p2]Zo

sd tyf hf]lvdsf] t nufotsf cfwfdf +lIfKt k|lqmof cjnDag uL DalGwt aIacute

tyf ljQLo +yfFu k|ltzt dfq If0f zNs lnO If0f ug]

-v_ g]kfn sfn] pknAw ufpg] amp k|ltzt If0f zNs jfktsf] sd cgbfg jk k|fKt

ug g]kfn fi6laquo aIacuteFu f]wegf dfu ug]

-u_ o sfoljlw adf]lhd k|jfx ePsf] shf bkmf $ adf]lhdsf] cjlw dfKt ePsf] 5 dlxgf

leq C0fLn] rQmf gu]df bkmf adf]lhdsf] sfjfxL k|lqmof kf uL DalGwt aIacute tyf

ljQLo +yfn] sf]ifdf bfjL u]df lgodfgf eQmfgL ug]

-3_ o sfoljlw adf]lhd k|jfx ePsf] shfsf] If0f zNs tyf If0f bfjL eQmfgLsf]

cBfjlws clen]v fvL f]sf] ljj0f s]GrsaquoLo dGjo tyf cgudg ldltdf k7fpg]


= aLdf ldltsf] sfd stJo clwsfM o sfoljlwsf] sfofGjog ugsf nflu aLdf ldltsf] sfd

stJo clwsf b]xfo adf]lhd xg]5ndash

-s_ DalGwt aLdf sDkgLn] o sfoljlw adf]lhd k|jfx xg] jf ePsf] bz nfv kofF eGbf

a9Lsf] Jojflos s[lif tyf kzkG5L shf afx]s cGo shfsf] Jojflos aLdf u] jfktsf]

aLdf lk|ldod dfu u]df g]kfn fi6laquo aIacutedf x]sf] cgbfg f]wegf vftfaf6 lgsff lnO

DalGwt aLdf sDkgLnfO f]wegf sd pknAw ufpg]

-v_ v08 -s_ adf]lhd aIacute tyf ljQLo +yfnfO f]wegf pknAw ufOPsf] sdsf] qdfls

ljj0f s]GrsaquoLo dGjo tyf cgudg ldltnfO pknAw ufpg]

-u_ aLdf ulPsf] Jojfodf Iflt eO f]sf] Ifltkltsf nflu bfjL k|fKt ePdf DalGwt aLdf

sDkgL dfkmt +lIfKt k|lqmof cjnDag uL JojfoLnfO Ifltklt pknAw ufpg cfjZos

Jojyf ldnfpg]

-3_ o sfoljlwsf] sfofGjog ugsf nflu DalGwt aLdf sDkgLxsf] cfjZos lgodg

cgudg lgLIf0f tyf klj]If0f ug]

(= g]kfn fi6laquo aIacutesf] sfd stJo clwsfM o sfoljlwsf] sfofGjog ug] Gbedf g]kfn fi6laquo aIacutesf]

sfd stAo clwsf b]xfo adf]lhd xg]5ndash

-s_ aIacute tyf ljQLo +yf aLdf ldlt lgIf]k tyf shf If0f sf]ifaf6 shfdf k|bfg ulg]

cgbfg sd dfu eO cfPdf cgbfg f]wegf vftfaf6 lgodfgf f]wegf sd pknAw

ufpg]

-v_ of] sfoljlw adf]lhd If]qut tyf laifout shf tyf Aofh cgbfgsf] ljj0f cy

dGqfnonfO qdfls iquestkdf pknAw ufpg]

-u_ of] sfoljlwsf] k|efjsfL iquestkn] sfofGjog ugsf nflu DalGwt aIacute tyf ljQLo +yfsf]

cfjZos cgudg lgodg lgLIf0f tyf klj]If0f ug]

-3_ shf bkof]u ePsf] gkfOPdf g]kfn fi6laquo aIacute P]g ) adf]lhd sfjfxL uL cgbfg

jfktsf] sd aIacute tyf ljQLo +yfnfO eQmfgL f]wegf glbg]

klR5]b amp s

s]lGb|o lgb]zg ldlt

(s= s]lGb|o lgb]zg ldltsf] u7gM -_ o sfoljlwsf] sfofGjogsf DaGwdf xhLs0f dGjo

cgudg Pjd lgb]zg lbg b]xfo adf]lhd s]lGb|o lgb]zg ldlt xg] 5

-s_ lrj cy dGqfno +of]hs

-v_ 8]k6L ueg -g]kfn fi6laquo aIacuten] tf]s]sf] _ bo

-u_ xndashlrj s[lif tyf kzk+5L ljsf dGqfno bo

-3_ cWoIf aLdf ldlt bo

-ordf_ k|dv sfosfL clws[t lgIf]k tyf shf If0f sf]if bo

-r_ xndashlrj cy dGqfno -DalGwt dxfzfvf bo lrj

-_ ldltn] 5nkmn tyf lg0fosf nflu ljifojtsf cfwfdf ljifo lj1nfO a7sdf cfdlGqt ug

Sg]5

-_ ldltsf] a7s eQf tyf vfhf vr cy dGqfnoaf6 k|sflzt sfo ~rfng lgb]lzsf adf]lhd

xg]5

-$_ ldltsf] a7s cfjZostfcgf ag]5 cfkmgf] sfoljlw cfkm to ug]5

(v= s]lGb|o lgb]zg ldltsf] sfd stJo clwsfM s]GrsaquoLo lgb]zg ldltsf] sfd stJo clwsf b]xfo

adf]lhd xg]5M

-s_ o sfoljlwsf] sfofGjogsf nflu g]kfn sfsf cGt lgsfo aLr dGjo ug]


-v_ o sfoljlw sfofGjog ubf b]vfkg] afwf kmsfpg sfoljlwsf] JofVof uL s]lGb|o dGjo tyf

cgudg ldltnfO lgb]zg lbg]

-u_ sfoljlwdf ePsf Jojyfx kldfhg ug k]df cy dGqfno dIf lkmfl ug]

-3_ o sfoljlwsf] sfofGjogsf] cjyfsf] af]df cgudg ug] jf ug lgb]zg lbg]

klR5]b

dGjo tyf cgudg ldlt

)= s]GrsaquoLo dGjo tyf cgudg ldltsf] u7gM -_ o sfoljlwsf]] sfofGjog ugsf nflu s]GrsaquoLotdf

dGjo tyf cgudg ug b]xfo adf]lhdsf] s]GrsaquoLo dGjo tyf cgudg ldlt xg]5ndash

-s_ 8]k6L ueg g]kfn fi6laquo aIacute +of]hs

-aIacute tyf ljQLo +yf lgodg ljefu x]g]_

-v_ sfosfL lgb]zs g]kfn fi6laquo aIacute bo


-u_ xndashlrj cy dGqfno bo

-ljQLo If]q Jojyfkg tyf +yfg dGjo dxfzfvf_

-3_ k|dv sfosfL clws[t lgIf]k tyf shf If0f sf]if bo

-ordf_ sfosfL lgb]zs aLdf ldlt bo

-r_ cWoIf g]kfn aIacute Pzf]lPg bo

-5_ lgb]zs g]kfn fi6laquo aIacute bo lrj


-_ ldltn] 5nkmn Pj+ lg0fosf nflu k|tfj ePsf ljifojtxsf] cfwfdf g]kfn sfsf

kbflwsfL a9Ldf bOhgf ljifondashlj1nfO a7sdf cfdlGqt ug Sg]5

-_ ldltsf] lrjfno g]kfn fi6laquo aIacute aIacute tyf ljQLo +yf lgodg ljefudf xg]5 lrjfnon]

ldltn] tf]s]sf sfoxiquest ug]5

-$_ ldltsf] a7s cfjZostfgf ag]5

= s]GrsaquoLo dGjo tyf cgudg ldltsf] sfd stJo clwsfM s]GrsaquoLo dGjo tyf cgudg ldltsf]

sfd stJo clwsf b]xfo adf]lhd xg]5M

-s_ o sfoljlwsf]] sfofGjog ugsf nflu cfjZos dGjo tyf cgudg ug]

-v_ shf k|jfx ug] DalGwt aIacute tyf ljQLo +yfsf] lgLIf0f ug] ufpg]

-u_ o sfoljlwsf]] sfofGjogdf sg afwf c8sfp pTkGg ePdf afwf c8sfp kmsfpg

lkmfl ug]

-3_ sfoljlw tyf cgrLsf] JofVof ug] tyf

-ordf_ sfoljlwdf ePsf Jojyfxiquestdf x]km] ug k]df kgfjnf]sgsf nflu g]kfn sf cy

dGqfno dIf lkmfl ug]

-r_ s]lGb|o lgb]zg ldltn] lbPsf lgb]zgx sfofGjog ug] ufpg]

klR5]b (

sfjfxL DaGwL Jojyf

= shf rQmf gu]df xg] sfjfxLM -_ C0fLn] bkmf $ adf]lhd shf rQmf gu]df DalGwt aIacute tyf

ljQLo +yfn] b]xfo adf]lhdsf] sfjfxLsf nflu DalGwt lgsfodf lkmfl ug Sg]5Mndash

-s_ C0fLnfO shf rgf s]Grsaquosf] sfnf]rLdf fVg

-v_ C0fLsf] fxbfgL f]Ssf fVg

-u_ C0fLsf] gfddf x]sf] sg rn crn Dklt laqmL ug aGb]h nufpgsf nflu DalGwt

lgsfodf n]vL k7fpg

-3_ C0fLsf] aIacute tyf ljQLo +yfxdf x]sf] vftf f]Ssf ug


-ordf_ g]kfn sfaf6 pknAw ufpg] fdflhs Iff eQf nufotsf cGo gfuls ljwfaf6

jl~rt ug

-_ shf k|jfx ug] aIacute tyf ljQLo +yfn] otf ljwf f]Ssf ug cgf]w u]df DalGwt lgsfon]

Totf C0fLsf] ljwf f]Ssf fVg kg]5

klR5]b )

ljljw

= shf juLs0f tyf hf]lvd DaGwL cGo JojyfM -_ o sfoljlw adf]lhd cgbfg k|fKtug]

shfxiquestsf] juLs0f g]kfn fi6laquo aIacuten] aIacute tyf ljQLo +yfnfO hfL u]sf] PsLs[t lgb]zg adf]lhd

xg]5

-_ o sfoljlwdf pNn]v ulPsf ljifo afx]s cGo ljifodf k|rlnt sfgg g]kfn fi6laquo aIacute aLdf

ldlt tyf lgIf]k tyf shf If0f sf]ifsf] lgodg lgb]zgsf] kllw leq xL otf] shfsf]

nufgL cgudg If0f aLdf tyf cnL DaGwdf DalGwt aIacute tyf ljQLo +yf Pj+ aLdsn]


-_ o sfoljlw adf]lhd k|jfx xg] jf ePsf] bz nfv kofF eGbf dflysf] Jojflos s[lif tyf

kzkG5L shf afx]s cGo shfnfO g]kfn fi6laquo aIacuteaf6 ljkGg ju shf cGtut u0fgf ug] Jojyf

ldnfOg]5

-$_ fdlxs hdfgLdf dfq k|jfx ePsf] shfsf] xsdf cltlQm hf]lvd Jojyf ug kg] 5g

-_ C0fLn] fFjf Aofh lgoldt u]sf] cjyfdf DalGwt aIacute tyf ljQLo +yfn] g]kfn sfaf6

kfpg kg] Aofh cgbfg sd d]t f]xL cjlwsf] Aofh cfDbfgLdf u0fgf ug Sg]5

-^_ g]kfn sfaf6 kfpgkg] Aofh cgbfg jfktsf] otf] sdnfO kFhL sf]if cgkft u0fgf

k|of]hgsf nflu sf dflysf] bfjL x zGo k|ltzt hf]lvd ef k|bfg ug Sg]5

$= ugff] DaGwL JojyfM o sfoljlwsf] sfofGjogsf Gbedf DalGwt aIacute tyf ljQLo +yf

aLdf sDkgL nufot oFu DalGwt lgsfoxn] shf k|jfx gu]sf] C0fLn] ]jf ljwf gkfPsf] tyf

C0fsf] bkof]u gePsf] nufotsf oFu DalGwt ugff] Gg] tyf f]sf cfwfdf cfjZos sfd

sfjfxL cufl8 a9fpg] sfo s]GrsaquoLo dGjo tyf cgudg ldltsf] lrjfnon] ug]5

= k|rlnt sfgg adf]lhd xg]M o sfoljlwdf pNn]v ePsf sfxsf] xsdf o adf]lhd cGo

sfxsf] xsdf k|rlnt Jojyf adf]lhd xg]5

^= kmffd tyf 9fFrf DaGwL JojyfM o sfoljlw adf]lhd xlnotk0f shf tyf Aofh cgbfg k|bfg

ubf k|of]u xg] cGo nLs[t kmffd tyf 9fFrf g]kfn fi6laquo aIacuteFusf] dGjodf DalGwt aIacute tyf

ljQLo +yfn] tf]s] adf]lhd xg]5

amp= +zf]wg tyf x]km]M -_ cy dGqfnosf] lkmfldf g]kfn sfn] o sfoljlwdf cfjZostfgf

+zf]wg Pj+ x]km] ug Sg]5

-_ o sfoljlwsf cgrL s]GrsaquoLo dGjo tyf cgudg ldltsf] lkmfldf cy

dGqfnon] +zf]wg Pj+ x]km] ug Sg]5

= vf]hL tyf arfpmM -_ g]kfn sf cy dGqfnoaf6 hfL ulPsf] aeligJojflos s[lif tyf kzkG5L

shfdf k|bfg ulg] Aofh cgbfg DaGwL sfoljlw )ampaelig aeligesDk kLl8txsf] 3 lgdf0fsf nflu

fdlxs jf lwtf] hdfgLdf lgAofhL C0f pknAw ufpg] sfoljlw )amp$aelig vf]h ulPsf] 5

-_ pkbkmf -_ adf]lhd vf]h ulPsf sfoljlw adf]lhd eP u]sf sfd sfjfxL

o sfoljlw adf]lhd eP u]sf] dflgg]5


cgrL

-bkmf Fu DalGwt_

-s_ Jojflos s[lif tyf kzkG5L shfM

= tsfL pTkfbg k|zf]wg e08f0f tyf laqmL ljt0f

= aLp lahg pTkfbg k|zf]wg e08f0f tyf laqmL ljt0f

= jghGo Jojfo kik Jojfo tyf jfujfgL

$= kzkG5Lkfng

= cli6laquor 6sL xfFkfng f]sf] df Pj+ c08fsf] e08f0f k|zf]wg tyf laqmL ljt0f

^= kmnkmn pTkfbg pTkflbt kmnkmnsf] k|zf]wg e08f0f laqmL ljt0f

amp= bUw pTkfbg k|zf]wg laqmL ljt0f

= dTokfng pTkflbt df5fsf] e08f0f tyf laqmL ljt0f

(= Rofp pTkfbg k|zf]wg e08f0f tyf laqmL ljt0f

)= kzjwzfnf dfhGo pTkfbg f]sf] e08f0f k|zf]wg tyf laqmL ljt0f

= hl8j6L pTkfbg k|zf]wg e08f0f tyf laqmL ljt0f

= pv skmL lrof cnrL cbjf a]f htg odvL cNnf] nf]Qmf v]tL tyf logLxsf]

e08f0f k|zf]wg laqmL ljt0f

= dfL kfng Jojfo

$= hf kmfk lnfdsf] pTkfbg k|zf]wg laqmL ljt0f

= k|fordfufls tyf hljs dn

^= kzkG5LhGo bfgf pBf]u

amp= skf pmg ]d v]tLdividepTkfbg k|zf]wg laqmL ljt0f

= e]8f RofEuml|f rfL nufotaf6 pmgsf] pTkfbg k|zf]wg laqmL ljt0f

(= g]kfn sfn] do dodf yk u]sf cGo s[lif tyf kzkG5LhGo Jojfoxiquest

)= s[lif cfhf pks0f jf +oGqsf] pTkfbg vlb tyf lalqm ljt0f

= s[lif rg pBf]u

t dfly pNn]v ePadf]lhdsf Jojflos sfox ~rfng ubf lalqm ljt0fdfq ug] JojfonfO

Aofh cgbfg k|bfg ulg] 5g pQm pBf]u Jojfox pTkfbg b]lv k|zf]wg Ddsf] sfodf +nUg

ePsf] xg kg]5

-v_ lzlIft ojf jf]huf shf -u_ jb]lzs f]hufLaf6 kms]sf ojf klof]hgf shf -3_ dlxnf

pBdzLntf shfM

b]xfosf Jojfo tyf pBdxiquestsf] nflu k|jfx xg]5

-_ s[lif Jojfo -pTkfbg k|zf]wg e08f0f tyf laqmL ljt0f_

-s_ vfBfGg gub] afnL tsfL kmnkmn tyf hl8j6LM

wfg uxF ds sf]bf] hf tf]L o s]fp rgf e6df cflb

lrof cn+rL 7f] kfL gljn skf cNnf] cld|f] aflaof] pv a cbjf a]f

odvL dLr htf dnf cflb

ng Kofh cfn sfpnL aGbf kjn slnf] e06f rD kfn+uf] fof] a|f]sfpnL

uf]ne]+8f Rofp af]8L ldL kmL ufh dnf vf]fgL lk+8fn Os wlgofF tn

l3f+nf cflb

cfFk Gtnf ofp cgf bfld cDaf sfutL lgajf ef]u6] HofdL nKL lnrL s6x

eOFs6x cEuml xnjfa]b d]jf s]f vkfgL jo tLjo cdnf ljleGg lsldsf kmn

v]tL -l6osNr aLp tyf a]gf pTkfbg d]t_ cflb


g]kfn sfsf] DalGwt lgsfo jf hl8a6L pTkfbg jf k|zf]wg sDkgLn] tf]s]sf a

lsldsf hl8a6L pTkfbg -k|rlnt sfggn] aGb]h nufPsf afx]s_ cflb

-v_ kzkG5LkfngM

ufO uf] e+L fFuf] aEuml Fu vfof] rfL ofs gfs e]8f afv|f ydf vL jfR5fndash

afR5L kf8fndashkf8L 3f]8f uwf vRr cflys pkfhgsf nflu kflng] cGo kzx

svf xfF k]jf nfsf6 asectf+O cflys pkfhg ugsf nflu kflng] cGo kGIfLx

Jojfloskn] ulPsf] dTokfng dfLkfng ]zd lsf kfng cflb

-u_ l+rfO tyf l+rfO pks0fM

s[lif pTkfbg j[l4 ug 3fp kofpg] uL s[ifsxn] PSn jf fdlxskdf lgdf0f ug] snf]

gx gn xft]gn SoflK6e h]g]6 lk|+sn kDk]6 f]c kDk cflb

-3_ s[lif cfhf jf +oGqM

y|] lu|+8 cfwlgs xnf] s6f] sf]bfnf] sf]bfnL xFlof vkf vGtL 6ofS6 6laquo]n

cflb

-ordf_ jg ljsf tyf rg ljsfM

gL yfkgf ljsf lghL Pj+ fdbflos j[Ifff]k0f jg ljsfsf nflu k|of]u xg]

dnvfb s[lif jg k|0ffnLsf] ljsf ljtf rg ljsf cflb

-r_ hUuf ljsf endash+If0fM

hdLg wf tfndashaf hfnL kvfn cflb

-5_ k|rlnt sfggn] aGb]h ulPsf afx]ssf cGo s[lif pTkfbgx tyf s[lifhGo Jojfox

-_ pBf]u JojfoM

xft] Pj+ vsect] tfg cwjrflnt tfg jflkEuml EumlfO 5kfO lnfO agfO f8L kfvL pmgL un+rf

klZdgf pmgL kf]zfs lsdL sfo sf7af6 snfTds jt lgdf0f ug] sfo j]t afF

lgufnf]sf fdfg tof ug] sfo k|fs[lts ]zfaf6 ljleGg jtxsf] lgdf0f sfo xft] sfuh

pTkfbg g rfFbL tfdf lkQn kmnfd htf wftxsf] sfo uxgf Pj+ dlt agfpg] sfo dx

RoL cn+rL Pj+ lrof k|zf]wg sfo ]fldS Pj+ sdfn]sf] k]zfut sfo 5fnf DaGwL k]zfut

sfo 6oflgEuml 5fnf xf8 lEuml tyf 9Eumlfaf6 tof xg] jtxsf] pTkfbg lrqsnf sfuhaf6

ag]sf fdfg wk ktnL v]nfgf hQf rKkn pTkfbg k|rlnt cfBf]lus Jojfo P]gn]

kDkfut 3]n pBf]u egL klefiff u]sf Dk0f pBf]ux

-_ ]jf JojfoM

-s_ jfYo DaGwL ]jf JojfoxM jfYo kLIf0f k|of]uzfnf k|fs[lts tyf cfoj]b

lrlsTf s]Grsaquo cflb +rfng lzz ofxf s]Grsaquo cfifwL kn

-v_ kzkIfL DaGwL lrlsTf JojfoxM kz lrlsTf DaGwL jfYo kLIf0f tyf cfifwL

kn kz cfxff vlb laqmL cflb

-u_ s[lif Pj+ cfBf]lus pTkfbg j[l4df 3fp kofpg] ]jf JojfoxM s[lif fdfu|L a]rlavg

s[lif pkh j]r ljvg cfBf]lus sRrf kbfysf] vlb laqmL cflb

-3_ Lk Pj+ jf]hufdns JojfoxiquestM kmf]6f]skL sDKo6 ~rfng ddtzfnf -6]Dkf] a

ldgLa dfOqmf]a 6laquos ldgL6laquos 8]lneL Eofg sf hLk lSf ]l8of] kmf]6f]skL


sDKo6 l6=eL= 6]lnkmf]g 38L cflb_ lnfO agfO s]z gt[Eumlf lsdL 8sdLsf] ]jf

blgs pkef]usf fdfg vlb laqmL kts 6]zgL Pj+ cGo zlIfs fdu|Lsf] vlb

laqmL lrof tyf rd]gf kn 3hUufsf] gSf tof ug] dNofIacuteg ug] sfggL ]jf

cgGwfg kfdz vfg]kfgL ljt0f kmfOFu Da4 Jojfox g]kfnL tyf fli6laquoo

efiffdf rnlrq lgdf0f tyf k|bzg afnndashpBfg v]nsb cflb

-ordf_ ko6g DaGwL JojfoxM xf]6]n df]6]n ]i6]06 6laquofen Ph]GL 6laquo]lsEuml yenofkml6Euml cflb

-r_ ~rf DaGwL JojfoxM 6]lnkmf]g ofS Ondashd]nndashOG6g]6 lel8of] sGkm]lGEuml

6]lnsGkm]lGEuml cflb

-5_ oftfoft ]jf DaGwL Dk0f jfL fwgx

-h_ k|rlnt cfBf]lus Jojfo DaGwL sfggn] tf]s]sf cGo ]jfdns Jojfox

-$_ cGo JojfoM

o dNo clea[l4 xg] Jojfo ht ]l8of] 3l8 6]lnlehg sDKo6 cfwlgs jQL 6r nfO6

ODa|fO8L tofL kf]zfs cflb

o rgf k|ljlwM sDKo6 6j]o Pj+ xf8j]o DaGwL Jojfo

o ljljwM vrsaquof kn cfjf lgdf0f fo aQL wff jfyd tyf zfrfno lgdf0f

o k|rlnt sfggn] aGb]h nufP afx]ssf cGo Jojfox


g]kfn sfn] blnt dbfonfO fdlxs hdfgLdf pknAw ufpg] xlnotk0f shfsf nflu of]Uo

JojfoxiquestM

= kDkfut ahfpg] afhf lgdf0f tyf vlb ug

= lnfO s6fO lnfO s6fO tflnd +rfng lnfO d]lzg vlb ug

= kDkfut cfo cfhgsf k]zfx

$= kmnfd sf]Onf cflb jt vlb laqmL ug cfg agfpg rflxg] fdfu|L vlb tyf lgdf0f

ug cfgsf] nflu oGqzfnf lgdf0f ug

= hQf agfpgsf] nflu rflxg] sRrf kbfy k|zf]lwt 5fnf hQf rKkn Aofu cflb agfpg

sRrf kbfy vlb Pj+ k|zf]wg pTkflbt jtx ljqmL ug

^= kDkfut g rfFbLsf uxgf Pj+ efF8fsF8f agfpg] kn tyf f]Fu DalGwt sfnLu9L

]jf

amp= kmfO k]zfsf] nflu rflxg] fdfgx vlb ug

= cfgf] kVofnL k]zfnfO lgGttf lbgsf] nflu rflxg] sRrf kbfy vlb ug jt tyf ]jf

laqmL ug Aojfosf] nflu fdlxs oGqzfnf lgdf0f ug

(= g]kfn sfn] do dodf tf]s]sf cGo k]zfx


cflys iquestkdf ljkGg LdfGts[t dbfo tyf nlIft jusf ljBfyLxiquestnfO pRr k|fljlws tyf

Jojflos lzIff cWoogsf nflu shfsf nflu of]Uo If]qxiquestM

= g]kfn sfn] tf]lslbPsf ljifosf] pRr lzIff

= jfYoFu DalGwt ljifox Pd=lj=lj=P cfoj]b lrlsTf lj=l8=P lj=lk=Pr kmfd]L

glordf nufotsf gfts jf f] eGbf dflyNnf] txsf ljifox

= OlGhlgolordfFu DalGwt ljifox ht llen On]lS6laquosn On]S6laquof]lgS lhof]d]l6laquoS

d]sflgsn sDKo6 cflbsf gfts jf f] eGbf dflyNnf] txsf ljifox

$= kz lj1fgFu DalGwt gfts jf f] eGbf dflyNnf] txsf ljifox

= s[lif lj1fgFu DalGwt gfts jf f] eGbf dflyNnf] txsf ljifox

^= cGo k|fljlws ljifoxFu DalGwt gfts jf f] eGbf dflyNnf] txsf ljifox


aeligxlnotk0f shfsf nflu Jofh cgbfg DaGwL PsLs[t sfoljlw )ampAElig adf]lhdsf]

========================================== shfsf nflu C0fLn] a+sdf lbg] lgj]bgsf] 9fFrf


gtL ================================ a+s ln=

=============================================

ljifoM Aofh cgbfg lxtsf] ============================= shf af]

dxfzo

pkoQm DaGwdf g]kfn sfn] hfL u]sf] aeligxlnotk0f shfsf nflu Jofh cgbfg DaGwL

PsLs[t sfoljlw )ampAElig adf]lhd =============================shf pkef]u ugsf nflu dnfOdivided]f] -kmd sDkgL

+yf_ ==========nfO ================ k|of]hgsf nflu shf k|bfg ullbg xg of] lgjb]g k]z u]sf] 5 fy To

a+sn] tf]s]sf sfuhft tyf ljj0f d]t o lgjb]g fy +nUg uL k]z u]sf 5divide5f+ dn] k|rlnt sfgg

g]kfn fi6laquo a+saf6 hfL ulPsf lgodg lgb]zg klkq tyf wgL a+saf6 tf]lsPsf ztxsf] cwLgdf xL

shfsf] xL bkof]u uL shfsf] fFjf tyf Aofh dod eQmfgL ug]5

gfdM

7]ufgf M

Dks 6]lnkmf]g g+=

kmd sDkgL +yf pBf]u eP

gfdM

5fkM

7]ufgfM

Dks 6]lnkmf]g g+=



cgbfgsf] nflu a+s tyf ljQLo +yfn] o a+sdf k]z ug] lgj]bgsf] 9fFrf




afnjf6f sf7df8f+

ljifo Mndash aeligxlnotk0f shfsf nflu Jofh cgbfg DaGwL PsLs[t sfoljlw )ampAElig adf]lhd k|jfx ePsf

shfsf] cf=j======= sf] ======== qdfsf] cgbfg af]

dxfzo

o a+sn] aeligxlnotk0f shfsf nflu Jofh cgbfg DaGwL PsLs[t sfoljlw )ampAElig cgk k|jfx

u]sf] Dk0f shfdf ofy +nUg ljj0f adf]lhdsf C0fLxn] cgbfg kfpg] afx]ssf] Aofh sd hDdf

u]sf]n] pQm shfxdf kfpg] Aofh cgbfg jfktsf] sd sn =============== -cIf]kL

=======================================_ txfFsf] alsEuml sfofno lyt o a+ssf] vftf g+= ========================= df hDdf

xg] uL pknAw ufO lbg xg cgf]w ub5f+ fy pkf]Qm cjlwdf DalGwt C0fxaf6 Aofh jfkt sd

===============================-cIf]kL ===================================_ cn pk eOs]sf] Joxf]f d]t cgf]w 5

btvtM btvtM

gfdM gfdM

kbM kbM


5fkM








afnjf6f sf7df8f+

ljifo M Aofhdf cgbfg k|bfg ulPsf] =================== shfsf] ======== qdfsf] ljj0f

dxfzo

aeligxlnotk0f shfsf nflu Jofh cgbfg DaGwL PsLs[t sfoljlw )ampAElig adf]lhd k|jfx ePsf]

=========================shfsf] qdfls ljj0f b]xfo adf]lhd x]sf] 5


qm=+= C0fLsf]

gfd

shf

k|jfx

ldlt

shfsf]

clGtd

eQmfgL

ldlt

afFsL

shf -_

sfod

ePsf]

Aofhb

o cjlwdf

C0fLaf6 cn

ePsf] Aofh

sd -_

Aofh

cgbfg

sd -_

slkmot

hDdf


btvtM btvtM

gfdM gfdM

kbM kbM

ljefudividesfofno M ljefudividesfofnoM

5fkM








afnjf6f sf7df8f+

ljifo M Aofhdf cgbfg cGtut k|jfx eO lgoldt gePsf =====================shfsf] ==========qdfls ljj0f

dxfzo

aeligxlnotk0f shfsf nflu Jofh cgbfg DaGwL PsLs[t sfoljlw )ampAElig cgk k|jfx eO lgoldt

gePsf ======================shfsf] qdfls ljj0f b]xfo adf]lhd x]sf] 5


qm=+= C0fLsf]

gfd

shf

k|jfx

ldlt

shfsf]

clGtd

eQmfgL

ldlt

afFsL

shf -_

sfod

ePsf]

Aofhb

o cjlwdf

C0fLaf6 cn

xgkg] Aofh sd

-_

Aofh

cgbfgsf]

cgdflgt

sd -_

slkmot

hDdf


btvtM btvtM

gfdM gfdM

kbM kbM


5fkM



a+s tyf ljQLo +yfn] k]z ug] qdfls ljj0fsf] 9fFrf

=================a+sdivideljQLo +yf ln=

==========fn ========== dfGtsf] xlnotk0f shfsf] qdfls ljj0f

cl3Nnf] qodfDd o qodfdf o qodfDddf

nufgLdf

lxx]sf]

afFsL shf

-shf

aSoftf_

slkmot

qm= nlIft dx k|jflxt shf cgbfg

k|fKt

Aofh

k|jflxt shf dfu

Aofh

cgbfg

k|jflxt sn

shf

sn

Aofh

cgbfg

+Vof sd +Vof sd +Vof sd +Vof sd

Jojflos s[lif

tyf kzkG5L

shf

lzlIft ojf

jf]huf shf

jb]lzs

f]hufLaf6

kms]sf ojf

klof]hgf shf

$ dlxnf

pBdzLntf

shf

blnt dbfo

Jojfo ljsf

shf

^ pRr

k|fljlws tyf

Jojflos

lzIff shf

amp esDk

lkl8txsf]

lghL cfjf

lgdf0f shf

sk8f

pBf]unfO lbOg]

shf

( k|fljlws lzIff

tyf Jojflos

tflnd

klifbaf6

dfGotf k|fKt

+yfaf6 lng]

tflnd DaGwL

shf

hDdf

gf]6M otf] ljj0f qodf dfKt ePsf] lbg leq o a+sdf k]z ugkg]5


g]kfn fi6laquo a+s

s]Gb|Lo sfofno



Psn u|fxs tyf If]qut shf fk6 ljwfsf] Ldf lgwf0f DaGwL Jojyf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfaf6 Pp6 u|fxs kmd sDkgL jf cfkL

DaGw ePsf u|fxsxsf] dxnfO tyf cy Jojyfsf] Ps If]qdf k|jfx xg] shfsf DaGwdf g]kfn fi6laquo

a+s P]g ) sf] bkmf amp( n] lbPsf] clwsf k|of]u uL b]xfosf lgb]zg hfL ulPsf] 5

= shf fk6 tyf ljwfsf] Ldf lgwf0fM

Ohfhtkqk|fKt +yfn] Pp6 u|fxs kmd sDkgL jf cfkL DaGw ePsf u|fxsxsf] dxnfO sf]ifdf

cfwflt (Fund Based) shf fk6 usf]ifdf cfwflt (Non-Fund Based) ljwfx d]t uL cfgf]

k|fylds kFhLsf] a9Ldf k|ltztDdsf] Ldf sfod uL k|bfg ug Sg]5g

b]zsf] pTkfbg f]hufL nufotsf kIfnfO b[li6ut uL lgoft If]q fgf tyf demfnf pBf]u cfifwL

pTkfbg pBf]u s[lif If]q ko6g pBf]u ld]G6 pBf]u kmnfd pBf]u tyf cGo pTkfbgdns

pBf]uxdf k|jfx xg] shfsf] Psn u|fxs shf Ldf clwstd ) k|ltzt sfod ulPsf] 5 oL

shf fk6 tyf ljwfsf] Ldf jLs[t ubf Ohfhtkqk|fKt +yfsf] nflu cfGtls n]vfkLIfsn]

k|dfl0ft u]sf] 7Ls cl3Nnf] qodfsf] jfnftdf b]lvg] k|fylds kFhLsf] cfwfdf k|ltu|fxs shf

fk6 tyf ljwfsf] Ldf lgwf0f ug kg]5

sg u|fxs dxdf pkoQm adf]lhdsf bj k|sfsf Ldf sfod ugkg] k|s[ltsf pBf]u Jojfox

x]sf] cjyfdf Totf] u|fxs dxnfO sn shf fk6 tyf ljwfsf] Ldf ) k|ltzt sfod ugkg]5

t Totf] sn shf fk6 tyf ljwf cGtut ) k|ltzt shf Ldf sfod ugkg] egL dfly

pNn]v ulPsf pBf]u afx]ssf shf fk6 tyf ljwfsf] Ldf eg] k|ltzt eGbf a9L xg] 5g

= hnljBt nufot gjLs0fLo phf klof]hgf ljBt k|f0f nfOg (Transmission Line) s]jnsf

lgdf0f klof]hgfdf shf k|jfx ug] DaGwdfM

-s_ Ohfhtkqk|fKt +yfn] hnljBt nufot gjLs0fLo phf klof]hgf ljBt k|f0f nfOg -

Transmission Line_ s]jnsf lgdf0f klof]hgfdf sf]ifdf cfwflt shf tyf u sf]ifdf

cfwflt ljwf k|fylds kFhLsf] a9Ldf ) k|ltztDd k|jfx ug Sg] 5g

t hnljBt nufot gjLs0fLo phf klof]hgfsf] xsdf k|fylds kFhLsf] k|ltzteGbf a9L

shf k|jfx ug kg] cjyfdf DalGwt lgsfoFu clgjfo kdf ljBt vlb Demftf (Power

Purchase Agreement) ePsf] xg kg]5

-v_ otf klof]hgfsf] eQmfgL tflnsf -Repayment Schedule_ tof ubf gub k|jfx tyf cGo

k|df0fsf] cfwfdf ki6L xg] uL ug kg]5

-u_ klof]hgf ljZn]if0f uL DalGwt a+s tyf ljQLo +yfn] to u]sf] Moratorium Period

cyjf Totf] klof]hgfaf6 ljBt pTkfbg eO k|f0f nfOgdf hf]l8Psf] tLg dlxgf dWo] hg

kl5 xG5 f] ldlt kZrft lstf eQmfgL ug lsg] 5


-3_ Ohfhtkqk|fKt a+s tyf ljQLo +yfn] ljz4 hnljBt klof]hgf ljBt k|zf0f nfOg

(Transmission Line) gjLs0fLo phf klof]hgf s]jnsf lgdf0f DaGwL klof]hgfxdf

nufgL ubf dfq ljBdfg k|ltztsf] Psn u|fxs shf LdfnfO j[l4 uL sf]ifdf cfwflt

shf tyf u sf]ifdf cfwflt ljwf d]t uL hDdf k|fylds kFhLsf] a9Ldf ) k|ltztDd

nufgL Ldf sfod ulPsf] 5 t hnljBt klof]hgf ljBt k|zf0f nfOg (Transmission

Line) gjLs0fLo phf klof]hgf s]jnsf lgdf0f DaGwL klof]hgf DaGwL u|fxsn] u

hnljBtdivideljBt k|zf0f nfOgdivides]jnsf klof]hgfdf klg nufgL ug rfx]df ) k|ltztsf]

Ldf ggfpoundg] uL sf]ifdf cfwflt shf tyf u sf]ifdf cfwflt ljwf d]t uL a9Ldf

k|ltztDd dfq shfdivideljwf k|jfx ug lsg] 5

-pbfx0fsf] nflu M sf]if tyf u sf]ifdf cfwflt ljwf d]t uL hDdf k|fylds kFhLsf] )

k|ltzt ljz4 hnljBt klof]hgfdivideljBt k|f0f nfOgdivides]jnsfdividegjLs0fLo phf klof]hgfdf

nufgL u]df cGodf nufgL ug kfOg] 5g sf]if tyf u sf]ifdf cfwflt ljwf d]t uL

hDdf k|fylds kFhLsf] $) k|ltzt dfq ljz4 hnljBt klof]hgfdivideljBt k|zf0f

nfOgdivides]jnsfdividegjLs0fLo phf klof]hgfdf nufgL u]df cGodf ) k|ltztDd dfq nufgL

ug kfOg] 5 sf]if tyf u sf]ifdf cfwflt ljwf d]t uL hDdf k|fylds kFhLsf]

k|ltztb]lv k|ltzt dfq ljz4 hnljBt klof]hgfdivideljBt k|zf0f

nfOgdivides]jnsfdividegjLs0fLo phf klof]hgfdf nufgL u]df cGodf k|ltztDd dfq nufgL

ug kfOg] 5 _

sy+sbflrt u hnljBtdivideljBt k|zf0f nfOgdivides]jnsfdividegjLs0fLo phf klof]hgfdf

tf]lsPsf] Ldf gf3L shf k|jfx u]df Ldf gf3]sf] sd afasf] shfdf ztk|ltzt shf


= shf fk6 tyf ljwfsf] Ldfdf 56

b]xfosf shf fk6 jf ljwfsf] xsdf aFbf g+= df pNn]v ulPsf] Ldf nfu xg] 5g Mndash

-s_ d2tL lb g]kfn sfsf] If0fkq g]kfn fi6laquo a+s C0fkqsf] lwtf]df ljZj a+s PlofnL

ljsf a+s tyf cGtfli6laquoo ljQ lgud nufotsf g]kfn bo ePsf] cGtfli6laquoo axkIfLo

(Multilateral) ljQLo +yfx tyf cGtfli6laquoo gt]0fLs[t (Rated) a+ssf] lgMzt hdfgtdf k|bfg

ulg] shf fk6 tyf ljwfx

fy DalGwt a+s tyf ljQLo +yfaf6 cgf]w eO cfPdf o a+sn] hfL u]sf] lgb]zgdf

pNn]v ePsf] Jojyf d]t sfod xg] uL Totf cGtfli6laquoo axkIfLo +yfn] hfL ug] lgMzt

hdfgt (Guarantee) df cfwflt eO a+s tyf ljQLo +yfxn] k|bfg ug] shfdf kFhLsf]ifsf]

cgkft u0fgf ug] k|of]hgsf nflu zGo hf]lvd ef (Zero Risk Weight) k|bfg ug lsg] 5

ki6Ls0fM cGtfli6laquoo gt]0fLs[t (Rated) a+s eGgfn] +oQm clwfHo a]nfotsf] n08gaf6

k|sflzt The Banker klqsfn] k|To]s jif hnfO dlxgfdf k|sfzg ug] Top Thousand World Banks

sf] rLdf 7Ls cl3Nnf] jif dfj]z ePsf a+sxnfO Demg kg]5

-v_ shfFu DalGwt hf]lvdaf6 lIft xg] kofKt Jojyf uL b]xfosf +yfxnfO b]xfo

adf]lhdsf jtx vlb tyf cfoft ug aeligsAElig jusf Ohfhtkqk|fKt +yfxaf6 k|bfg ulg]

shf fk6 tyf ljwfx

qm=+= +yf jt

-_ g]kfn cfon lgud ln= UofF tyf k]6laquof]lnod kbfy

-_ g]kfn vfB +yfg vfBfGg

-_ s[lif fdu|L sDkgL ln= s[lif ffolgs dn


$= +oQm nufgLstf a+s tyf ljQLo +yfxsf] Uof]06L tyf sfp06 Uof]06Ldf shf tyf ljwf k|bfg ug]

Jojyf

+oQm nufgLdf ~rfngdf cfPsf a+s tyf ljQLo +yfxsf] +oQm nufgLstf a+s tyf ljQLo

+yfxsf] Uof]06L tyf sfp06 Uof]06Ldf shf tyf ljwf k|bfg ug sg afwf kg]5g t oL k|bfg

ulPsf] shfdf k|ltu|fxs shf Ldfsf] Jojyf eg] nfu xg]5 Totf +oQm nufgLstf a+s tyf ljQLo

+yf cGtfli6laquoo gt]0fLs[t (Rated) a+s ePdf dfly aFbf g+ sf] -s_ df pNn]v eP adf]lhd s Jojyf

nfu xg]5

= cfkL DaGw ePsf u|fxsxnfO Pp6 dx dflgg] Jojyf

shf fk6 tyf ljwf Ldfsf] k|of]hgsf] lgldQ cfkL DaGw ePsf u|fxsxsf] dxnfO b]xfosf

cjyfdf Pp6 dx dflgg] 5 Mndash

-s_ sg sDkgLn] csf] sDkgLsf] k|ltzt jf f]eGbf a9L ]o lnPsf] eP Totf bj sDkgLx

-v_ sg JolQm sDkgLsf] ~rfns k|fOe]6 lnld6]8 sDkgLsf ]owgL fem]bfL kmdsf fem]bf

kmdsf k|f]k|fO6 tyf Totf JolQm ~rfns ]owgL fem]bf jf k|f]k|fO6sf Psf3df af]af

uL cfPsf jf 5sectfleGg ePsf klt jf kTgL 5f]f 5f]L wdkq wdkqL afa cfdf ft]gL cfdf

cfkmn] kfngkf]if0f ug kg] bfh efO tyf lbbL alxgL

-u_ v08 -v_ df plNnlvt JolQmxn] PSn jf +oQmkdf csf] sDkgLsf] k|ltzt jf f] eGbf a9L

]o lnPsf] eP Totf sDkgLx

-3_ v08 -v_ df plNnlvt JolQmxn] PSn jf +oQm kdf csf] sDkgLsf] k|ltzt eGbf sd ]o

lnPsf] eP tfklg Totf] sDkgLsf] Jojyfkgdf b]xfosf lsldaf6 lgoGq0f ePsf Totf

sDkgLxMndash

-_ ~rfns ldltsf] cWoIf eO

-_ sDkgLsf] sfosfL k|dv eO jf

-_ sDkgLsf] ~rfnsxdWo] k|ltzteGbf a9L ~rfnsx lgoQm uL

-ordf_ Ps dxsf egL cfj4 x]sf kmd sDkgL jf Totf dxsf box

-r_ v08 -v_ adf]lhd Pp6f u|fxs jf sDkgLn] csf] u|fxs jf sDkgLnfO hdfgt lbPsf] eP Totf

u|fxs jf sDkgLx

t fli6laquoo k|fyldstfk|fKt hnljBt cfof]hgfsf] xsdf sg u|fxsn] hdfgt lbPsf] cfwfdf dfq

cfkL DaGw ePsf u|fxsxsf] dxdf gkg] uL ztx tf]sL 56 lbg lsg] 5 tf]lsPsf]

dodf Totf cfof]hgf DkGg gePdf otf] 56 jtM 2 xg]5

-5_ Pp6 lwtf]df PseGbf a9L JolQmxnfO shf k|jfx u]sf] eP Totf JolQmx

-h_ kmd sDkgL afx]s cGo +yfxsf] xsdf f] +yf ~rfng lgoGq0f jf Jojyfkgdf k|ToIf

+nUg JolQm jf lghsf] Psf3df af]af uL cfPsf jf 5sectfleGg ePsf klt jf kTgL 5f]f 5f]L

wdkq wdkqL afa cfdf ft]gL cfdf cfkmn] kfngkf]if0f ug kg] bfh efO tyf lbbL alxgL

^= cfkL DaGw ePsf u|fxsxsf] ljj0f k7fpg kg]

Pp6f u|fxs jf cfkL DaGw ePsf u|fxsxsf] clen]v cwjflifs kdf tof uL Ps dlxgfleq

o a+ssf] a+s tyf ljQLo +yf lgodg ljefu tyf DalGwt klj]If0f ljefudf k7fpg kg]5


amp= cnu dxsf] kdf lnOg] Jojyf

g]kfn sfsf] k0f jf ) k|ltzt eGbf a9L jfldTj ePsf] +ul7t +yf jf sDkgLnfO 5sect -cnu_

dxsf] kdf lnOg] 5

= clws]lGb|t hf]lvd (Concentration Risk) GogLs0f ug] Jojyf

sg Pp6f u|fxs kmd sDkgL jf cfkL DaGw ePsf u|fxsxsf] dxnfO aFbf g+= -_ sf] pkaFbf -_

df tf]lsPsf] LdfeGbf a9L shf fk6 jf ljwf k|bfg u]df o lgb]zgsf] pNn+3g ePsf] dflgg]5

Totf] cjyfaf6 pTkGg xg Sg] clws]lGb|t hf]lvd vfDgsf] nflu LdfeGbf a9L k|bfg ulPsf] shf

fk6 jf ljwfsf] zt k|ltzt yk shf gf]SfgL Jojyf (Loan Loss Provision) sfod ug kg]5

(= 7nf C0fLxsf] shf ljj0f k]z ug kg]M

o a+saf6 Ohfhtkqk|fKt a+s tyf ljQLo +yfdf x]sf 7nf C0fL -aeligsAElig jusf nflu = sf]8

tyf aeligvAElig aeliguAElig jusf nflu = sf]8 eGbf a9L shf pkof]u ug]_ sf] shf DaGwL ljj0f

tf]lsPsf] 9fFrfdf dli6ut kdf tof uL qdfls kdf qodf dfKt ePsf] ldltn] lbgleq

o a+ssf] lkf]l6ordf kf]6ndf u|fxssf] ljj0f 7nf C0fLsf] dxsf]] ljj0f sf]ifdf cfwflt shf

usf]ifdf cfwflt shf DaGwL ljj0f k]z ugkg]5 otf] ljj0f k]z ubf x]s u|fxsnfO DalGwt

dxdf g fVg kg]5

)= If]qut shf DaGwL Jojyf

-_ hf]lvd lgoGq0f ugsf] nflu Ohfhtkqk|fKt +yfn] kofKt cfGtls gLlt lgodsf] Jojyf uL

If]qut shf 3gtfsf] cgudg ug kg]5 t o a+sn] lgb]zg lbPdf aFbf g+= adf]lhd

yk shf gf]SfgL Jojyf ug kg]5 cy Jojyfsf ljleGg If]qxsf] rL +nUg lgb]zg

kmf=g+= = df pNn]v ulPsf] 5

-_ If]qut kdf k|jfx ulPsf] shf tyf ljwfnfO Ohfhtkqk|fKt +yfn] shf 3gtf cgf

b]xfo adf]lhd bO txdf 56OslashfP cgudg lgoGq0f tyf rgf k|0ffnLsf] Jojyf ug kg]5 Mndash

-kmf=g=+ (= sf] 9fFrf cgf_

-s_ tx M k|fylds kFhLsf] ) - )) k|ltztDd Pp6 If]qdf k|jflxt shf fk6 ljwf

otf] shfsf] dfkg cgudgsf] sfoljlw tyf rgf k|0ffnLsf] Jojyf Ohfhtkqk|fKt

+yf cfkmn] uL sDtLdf qdfls kdf cgudg ug kg]5

-v_ tx M k|fylds kFhLsf] zt k|ltzteGbf a9L Pp6 If]qdf k|jflxt shf fk6 ljwfsf

DaGwdf otf] shfsf] Ohfhtkqk|fKt +yfsf] ~rfns ldltaf6 d]t cgdf]bg

ufOPsf] xg kg]5 Ohfhtkqk|fKt +yfsf] ~rfns ldltn] Totf shfxsf] Ldf

k|fylds kFhLsf] zt k|ltzt eGbf a9L sfod fVg] jf gfVg] eGg] DaGwdf jflifs kdf

lg0fo ug kg]5

-_ Ohfhtkqk|fKt a+s tyf ljQLo +yf -sg Ps cflys If]qdf dfq shf k|jfx ug jLs[lt kfPsf

ljQLo +yf afx]s_ n] sg Ps If]qdf cfgf] sn afFsL shf fk6sf] a9Ldf $) k|ltztDd

shf k|jfx ug kfOg] Jojyf ulPsf] 5 okj $) k|ltzteGbf sd Ldf tf]lsPsf If]qxiquestdf

eg] f]xL adf]lhd xg]5

-$_ 3hUuf tyf lon 6]6 shf DaGwL Jojyf M

-s_ sf7df8f+ pkTosfleqsf] lon6]6 shf f]sf] lwtf] If0fsf] Fair Market Value aLrsf]

cgkft (Loan to Value Ratio) a9Ldf $) k|ltzt cGo yfgsf] xsdf a9Ldf )

k|ltztDd dfq sfod ug kg]5 tgLlh cfjfLo 3 shf (Personal Residential

Home Loan) lgodfgf btf eO ~rfngdf x]sf g]kfn sfaf6 jLs[lt k|fKt 3


lgdf0f Jojfo sDkgLxnfO cfjfLo 3 lgdf0fsf] nflu k|bfg ulg] shfsf] xsdf

otf] cgkft - Loan to Value Ratio_ a9Ldf ^) k|ltztDd sfod ug lsg]5

-v_ klxnf] k6s 3 vlb ug] JolQm -First Home Buyer_ nfO b]xfosf] ztxsf] cwLgdf xL

k|bfg ulg] = sf]8 ) nfvDdsf] cfjfLo 3 shfdf loan to value ratio a9Ldf amp)

k|ltztDd sfod ug lsg]5

-c_ C0fL cfkmn] dfq k|of]u ug] uL a9Ldf xhf julkm6Ddsf] 3divideapartment xgkg]

-cf_ sgklg a+s tyf ljQLo +yfaf6 o kj 3divide apartment lgdf0f jf vlb shf glnPsf]

olsg ug kg]

-O_ o ljwf cGtut shf k|bfg ubf 3ef8fnfO C0fLsf] cfDbfgLsf] gtf]tsf] kdf

b]vfpg gkfOg]

-O_ shfsf] Jofhb j[l4 ePdf kj lgwflt dfls lstf j[l4 guL shf eQmfg xg] Jojyf

ldnfpgkg]

-u_ cfjfLo 3 shf Jofjflos ejg tyf cfjfLo ckf6d]06 lgdf0f shf lgdf0f DkGg

eO cfo cfhg ug yfn]sf] Jofkfls sDKn]S shf tyf cGo lon 6]6 shf -hUufhdLg

vlb tyf Knl6+u shf d]t_ uL sn shfsf] k|ltzteGbf a9L gxg] uL shf Ldf

tf]lsPsf] 5 fy cGo lon 6]6 shf -hUufhdLg vlb tyf Knl6+u shf d]t_ sf]

nflu k|jfx xg] shfsf] Ldf sn shfsf] ) k|ltzt sfod ulPsf] 5 3hUuf tyf

lon 6]6 shf DaGwdf b]xfo adf]lhd ugkg]5 M

-_ lon 6]6 shf fk6 eGgfn] lgb]zg g+= ( sf] lgb]zg kmf= g+= (= -s_ k|of]hg

cgfsf] shf fk6df plNnlvt k|i6Ls0fsf] l=g+= ^ sf] lon 6]6 shfnfO

aemfpg] 5

-_ shf k|jfx ubf dfly plNnlvt Ldf gfpoundg]uL Ohfhtkqk|fKt +yfn] pQm

k|of]hgdivideProduct xdf k|bfg u]sf] shfsf] kg+rgf jf gjLs0f ug kfpg] 5gg

-_ du| Ldf sfod ug] lnlnfdf sg shf ljz]ifnfO eQmfgL Dofb cufj cnL ug]

uL snAofs ug o Jojyfn] afWo ufPsf] 5g Ohfhtkqk|fKt +yfn] k|To]s

shfsf] lstfjGbLsf] cfwfdf sfod fv]sf] eQmfgL DofbDd f] shfnfO f]xL lstf

adf]lhd shf cn ug lsg] 5

-$_ o JojYff cGtut sfod ulPsf] shf Ldf gf3]df gf3]hlt sdsf] nflu sn

hf]lvd eflt DklQsf] u0fgf ubf ) k|ltztsf] hf]lvd ef k|bfg ug kg]5

-_ axcfjfLo 3sf nflu Ps dfq a+sn] shf k|jfx ug] eP f]xL a+s xndashljQLos0f

cGtutsf] shf eP cujf a+sdf ckf6d]G6 vlbstfxn] Down Payment jf alsEuml

vNnf u]kl5 hDdf u]sf] sd clgjfokn] DalGwt a+s jf cujf a+sdf hDdf

ufOPsf] xg kg]5

-_ JolQmut cfjfLo 3 shf -Home Loan_ DaGwL Jojyf

-_ pkaFbf g+= $ sf] v08 -u_ adf]lhd Ldf u0fgf ubf = sf]8 ) nfv jf f] eGbf

sdsf] JolQmut cfjfLo 3 shfnfO dfj]z ugkg]5g

-_ JolQmut cfjfLo 3 shf eGgfn] a+sdivideljQLo +yfn] u|fxssf] cfo|f]t x]L f] |f]tn]

kofKt wfGg] lstf sfod uL pQm u|fxsn] cfkm+ k|of]u ug] jf ef8fdf nufpg] p2]Zon]

3 lgdf0f 3divideckf6d]G6 vlbsf] nflu k|jfx u]sf] cfjfLo 3 shf -Home Loan_ nfO

dfq aemfpg]5


-_ of] v08 adf]lhdsf] JolQmut cfjfLo 3 shf k|jfx ubf a+sdivideljQLo +yf cfkm+n]

Product Paper tof uL DalGwt +yfsf] ~rfns ldltn] jLs[t u] kZrft dfq

otf] k|s[ltsf] shf k|jfx ug kg]5

-$_ of] v08 adf]lhdsf] JolQmut cfjfLo 3 shf Pp6f a+sdivideljQLo +yfaf6 Pp6f

kljfnfO Pp6fDd dfq k|bfg ug lsg] 5

-^_ 3divideejg lgdf0f DaGwL Jojyf M

-s_ gukflnsf If]qleqsf] 3divideejgsf] If0fdf jf 3divideejg lgdf0fsf nflu shf k|jfx ubf

3divideejg lgdf0f DaGwdf DalGwt yfgLo txdividesfofnoaf6 hfL dfkb08x kf

u]dividegu]sf] olsg uL gSfkf cfjZostf cgf cGo lgsfosf] jLs[lt 3divideejg

lgdf0f DkGg k|df0fkqdividek|df0fLs0fdivide clen]vLs0f nufotsf sfuhftx lng] Jojyf

ug kg]5

-v_ 3divideejg lgdf0fsf nflu shf k|bfg ubf dxfgukflnsf pkdxfgukflnsf gukflnsf

g]kfn sfn] g]kfn fhkqdf rgf k|sfzg uL fli6laquoo ejg +lxtf nfu u]sf

ufFpkflnsfdf fli6laquoo ejg +lxtf cg0f uL lgdf0f ulg] ejgxdf dfq shf k|jfx

ug kg]5

l6Kk0fLM aeligPp6 If]qdf k|jflxt shfAElig eGgfn] cyJojyfsf] Ps If]qsf u|fxsxdf k|jflxt shf fk6 hdfgt

jrgj4tf k|tLtkq htf ljwfx Demg k5

-amp_ lghL k|of]hgsf jfL fwg shf DaGwL Jojyf M

Ohfhtkqk|fKt +yfn ] JolQmut k|of]hgsf nflu jfL fwg vlb ug shf k|jfx ubf f]

jfL fwgsf] dNosf] clwstd ) k|ltzt JolQmut ljBtLo jfL fwgsf] xsdf

) k|ltztDd dfq ug kg]5

= vf]hL jrfpm M


PsLs[t lgb]zg )amp^ sf] Psn u|fxs tyf If]qut shf fk6 ljwfsf] Ldf lgwf0f

DaGwL Jojyf O=k|f lgb]zg g+= divide)amp^ af6 hfL ulPsf] lgb]zg tyf f] kZrft ldlt )ampamp

ebf ut]Dd hfL ePsf o ljifoFu DalGwt Dk0f klkqx





If]qut shf

-= bz nfvdf_

qm=

+=

pBf]udivideIf]qx sd = k|fylds kFhLsf] k|ltzt sn shf fk6sf]

k|ltzt

s[lif jg DaGwL

= cGgafnL

= tsfL afnL

= lrofdivideskmL

=$ lt

= gkf6

=^ cGo gub] afnL


= zLt e08f0f



= k+IfL kfng

= dfxL kfng


=$ l+rfO

= jg

df5fkfng DaGwL

vfgL DaGwL


= sf]Onf

= rg9Eumlf

=$ DofUg]fO6

= vL


=amp vfgL DaGwL cGo




$== lrgL

$== lt k|zf]wg


$==$ cGo


$== dlbfhGo

$== dlbflxt


= xtsnf



=$ 5kfO tyf k|sfzg

= cfifwL



= asf] 6fo

=( 5fnf

=) Knfli6s

= ld]06





=^ ljljw pTkfbg

^ lgdf0f





amp ljBt Uof kfgL

amp= phf

amp== hnljBt

amp== gjLs0fLo phf

amp= cGo ljBt ]jf


amp=$ kfgL

wftsf pTkfbgx d]lgL tyf On]S6laquof]lgs cfhf tyf

h8fg


= d]lzg cfhf

== s[lif hGo




= ljBtLo pks0f


= +rf pks0f



= h]g]]6x

=( 3sect (Turbines)

( oftfoft e08f +rf







(=amp cGo a ]jf





)=$ cGo vb|f Jofkf

)= cfoft Jofkf

)=^ lgoft Jofkf








=amp cGo ljQLo +yf

= u ljQLo sfL +yfg


= cGo nufgL +yfx


ko6g ]jf

= 6]laquolsEuml 6laquofen Ph]GL kjtff]x0f lf]6 fl6Euml SoflDkEuml

cflb



cGo ]jfx

= lj1fkg ]jf

= Automotive ]jf

= cGo a ]jf sDkgLx


= lzIff ]jf

$ pkef]Uo shf


$= g rfFbL

$= d2tL lb

$= If0f kq

$=$ q]ml86 sf8


yfgLo sf

^ cGo

hDdf

gf]6 M pkoQmfgf plNnlvt zLifsxdWo] Ohfhtkqk|fKt +Yffn] cfkmn] ug kfpg] ljQLo sff]afxFu DalGwt

zLifsx dfq k|of]udf Nofpg kg]5

ldlt clws[t btvt


g]kfn fi6laquo a+s

s]Gb|Lo sfofno



n]vfgLlt tyf ljQLo ljj0fxsf] 9fFrf DaGwL Jojyf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf Ohfhtkqk|fKt +yfxn] kfngf ugkg] n]vfgLlt tyf ljQLo

ljj0fxsf] 9fFrf DaGwdf g]kfn fi6laquo a+s P]g ) sf] bkmf amp( n] lbPsf] clwsf k|of]u uL b]xfosf

lgb]zg hfL ulPsf] 5

-_ ljQLo ljj0f DaGwL Jojyf

Ohfhtkqk|fKt +yfn] b]xfosf] Jojyf adf]lhd ljQLo ljj0f tof ug kg]5

s= cflys jifM

cflys jif eGgfn] k|To]s jifsf] fpg ut]b]lv csf] jifsf] cf dfGtDdsf] cjlwnfO

hgfpg]5 t +yfkgf ePsf] jifsf nflu +yfkgf ePsf] ldltb]lv cf dfGtDdsf]

cjlwnfO cflys jif dfGg kg]5

v= o a+sn] tf]s]sf] 9fFrfnfO jwflgs 9fFrf (Statutory Form) sf] kdf lng kg]

o a+sn] tf]lslbPsf] 9fFrf ljlw cgf ljQLo ljj0f tof ug kg]5 ok|sf tof ulPsf]

ljQLo ljj0fsf] n]vfkLIf0f a+s tyf ljQLo +yf DaGwL P]g )amp df tf]lsPsf] dofjlwleq

DkGg ufpg kg]5

u= k|rlnt n]vf dfkb08sf] cgz0f ug kg]

Ohfhtkqk|fKt +yfn] cfgf] ljQLo ljj0f g]kfn ljQLo k|ltj]bgdfg (NFRSs) cgf tof ug

kg]5 g]kfn ljQLo k|ltj]bgdfgn] dfj]z gu]sf If]qxdf cGtfli6laquoo ljQLo k|ltj]bgdfg

(IFRSs) nfO cfwfsf] kdf lng kg]5

3= jflifs ljQLo ljj0f k|sfzg ug kg]

sfggL Jojyf tf]lsPsf] cjlwleq n]vfkLIf0f DkGg eOs]kl5 ljQLo ljj0f jflifs k|ltj]bg

kltsfdf k|sflzt ugsf fy jflifs kltsf cfgf] j]afO6df cBfjlws ug kg]5 fy

jfwf0fsf] hfgsfLsf nflu ljQLo cjyfsf] ljj0f gfkmf jf gf]Sfgsf] ljj0f ljt[t cfosf]

ljj0f (Statement of Comprehensive Income) gub k|jfx ljj0f OlSj6Ldf ePsf] kljtgsf] ljj0f

o O=k|f=lgb]zg g+= adf]lhdsf] kFhLsf]if tflnsf k|dv ljQLo rsf+s cgfsf] ljj0f

fli6laquootsf] klqsfdf a+s tyf ljQLo +yf DaGwL P]g )amp df tf]lsPsf] dofjlw leq

clgjfo kdf k|sflzt ug kg]5

ordf= cGtld ljQLo k|ltj]bg k|sfzg ug kg]

-_ a+s tyf ljQLo +yfn] PsLs[t ljQLo k|ltj]bg nufot k|dv ljQLo klrsx -Major

Financial Indicators_ sf] cGtld ljQLo k|ltj]bg -+lIfKt k|ltj]bg_ o k|of]hgsf nflu

tf]lsPsf] 9fFrfdf x]s qodfsf] dlxgf Joltt ePsf] ldltn] lbgleq sg Ps


fli6laquootsf] blgs klqsfdf clgjfo kdf k|sflzt uL f]sf] Ps k|lt a+s tyf ljQLo +yf

lgodg ljefu DalGwt klj]If0f ljefunfO d]t pknAw ufpg kg]5 fy cGtld

ljQLo k|ltj]bgsf] ljt[t ljj0f o a+sn] tf]lslbPsf] 9fFrfdf cfgf] j]afO6df fVg kg]5

oL ljt[t cGtld ljQLo k|ltj]bg j]afO6df flvPsf] Joxf]f klqsfdf k|sfzg ulg]

k|ltj]bgdf d]t pNn]v ug kg]5

-_ cGtld ljQLo k|ltj]bg k|sfzg ubf clgjfo kdf cfGtls n]vfkLIfsaf6 k|dfl0ft ufP

dfq k|sfzg ug kg]5

-_ x]s cflys jifsf] cGTodf DalGwt +yfsf] cklis[t cGtld ljQLo k|ltj]bg

n]vfkLIf0f ePsf] ljQLo ljj0f aLr b]lvPsf] cGt DaGwdf sf0f vnfO tflnsfs kdf

+yfsf] jflifs k|ltj]bgsf] cnUu kfgfdf o a+sn] tf]s]sf] 9fFrfdf k|sflzt ug kg]5

-$_ cGtld ljQLo k|ltj]bg k|sflzt ubf pQm cjlwsf] sdrfL af]g sdrfLFu DalGwt

vrx tyf cfos nufotsf Dk0f vrx Pjd lgodgsfL dfof]hg d]tnfO dfj]z

u] dfq k|sflzt ug kg]5

-_ jfwf0fsf] hfgsfLsf nflu cklis[t cGtld ljQLo k|ltj]bg k|sfzg ubf aeligklj]If0f

ug] lgsfo tyf jfXo n]vfkLIfsn] ykdivide36 ug lgb]zg lbPdf klis[t ljQLo ljj0fdf kms

kg Sg]5AElig eGg] Joxf]fsf] km6gf]6 fvL k|sfzg ug kg]5

-^_ P]g gLlt lgod tyf lgb]zgdf ki6 ulPsf ljifodf d]t Ohfhtkqk|fKt +yfsf

Jojyfkgn] dod dfof]hg guL ljQLo k|ltj]bgdf kms k]sf] cjyfdf DalGwt

+yfnfO cfjZos sfjfxL ulg]5

r = o lgb]zgsf] k|of]hg DaGwdf

o lgb]zg adf]lhd a+sn] cfgf] n]vfgLlt cgf n]vfIacuteg dNofIacuteg tyf k|ttLs0f u]sf shf

lgIf]k nufotsf cGo Dklt tyf bfloTjx k0f kdf ljQLo ljj0f k|ttLs0fsf nflu dfq

k|of]u ug kfOg]5 o a+ssf] ljleGg lgb]zg adf]lhd o a+ssf ljleGg ljefuxdf k]z ug kg]

tyf k|sfzg ug kg] tYofIacute o a+ssf] DalGwt lgb]zg adf]lhd g xg]5 fy o a+ssf]

lgb]zg adf]lhd o a+ssf] ljleGg ljefu tyf sfofnoxdf k]z ug kg] ljleGg tYofIacute kmffd

tyf k|sfzg ug kg] uL tf]lsPsf ljj0f DaGwL cGo sg klg lgb]zgnfO o lgb]zgn] jfwf


5= cfGtls k|of]hgsf nflu tof ulg] n]vf ljj0f DaGwdf

o lgb]zgn] DalGwt Ohfhtkqk|fKt +yfsf] cfGtls k|of]hgsf] lgldQ tof ulg] cGo n]vf

ljj0f tof ug jfwf kyenofPsf] dflgg] 5g

h= o a+sn] tf]s]sf] 9fFrf zLifsdf sg kljtg ug gkfOg] DaGwdf

ljQLo ljj0fsf] sg zLifs cGtut sd gx]sf] eP tfklg f] zLifs sfod fvL o a+sn]

tf]s]sf] 9fFrfdf sg kljtg ug kfOg] 5g t cgrLdf pNn]v ePsf] aeligcGoAElig zLifsleq xg]

uL cfjZostf cgf c zLifs dfj]z ug lsg]5

em= jflifs ljQLo ljj0fx k]z ug kg]

cfgf] jflifs lxfasf] cfwfdf tof kf]sf] jflifs ljQLo ljj0f jfXo n]vfkLIfsaf6 k|flDes

n]vfkLIf0f sfo dfKt ePkl5 tof ePsf] k|flDes k|ltj]bg f] k|ltj]bg pk Jojyfkgsf]

hjfkm tyf f]sf cfwfdf o a+sn] tf]lslbPsf] 9fFrfdf tof kflPsf] ljQLo ljj0f cflys jif

dfKt ePsf] dlxgfleq DalGwt klj]If0f ljefudf jLs[ltsf nflu k]z ug kg]5 pQm

ljj0fsf DaGwdf o a+ssf] undashynut klj]If0faf6 sg +zf]wg ug kg] lgb]zg ePdf f]


adf]lhd dfof]hg uL cflys jif dfKt ePsf] $ dlxgf leq -Dofb yk ePsf] cjyfdf a9Ldf

yk bO dlxgfleq_ n]vfkLIf0f sfo DkGg ug kg]5 fy dfof]lht ljQLo ljj0f

n]vfkLIfssf] clGtd k|ltj]bg tyf n+ukmd cl86 lkf]6 (Long Form Audit Report LFAR)

n]vfkLIf0f DkGg ePsf] lbgleq o a+ssf] DalGwt klj]If0f ljefuxdf k]z ug kg]5

jflifs fwf0f efdf jLs[ltsf] nflu k]z ug] k|of]hgfy tof u]sf] jflifs lxfa (Annual

Accounts) o a+ssf] DalGwt klj]If0f ljefusf] xdlt lnP dfq fjhlgs ug kg]5

-_ ljQLo ljj0f tof ulg] cfwf tyf k|dv n]vfgLlt

-s_ ljQLo ljj0f tof ubf g]kfn ljQLo k|ltj]bgdfg (NFRSs) adf]lhd tof ug kg]5 g]kfn n]vf

k|ltj]bgdfgn] dfj]z gu]sf If]qxdf cGtfli6laquoo ljQLo k|ltj]bgdfg (IFRSs) nfO cfwfsf]

kdf lng kg]5

-v_ ljj0f tof ubf ckgfOg] n]vfgLltx g]kfn ljQLo k|ltj]bgdfg (NFRSs) df pNn]lvt Jojyfsf]

cwLgdf xL Ohfhtkqk|fKt +yfsf ~rfns ldltaf6 kflt ufO cjnDag u]adf]lhd xg]5

Ohfhtkqk|fKt +yfxn] ckgfPsf n]vfgLltxsf] JofVofTds ljj0f ljQLo ljj0fsf] n]vf

DaGwL l6Kk0fL cGtut k|dv n]vfgLlt (Significant Accounting Policies) zLifsdf pNn]v ug kg]5

n]vfgLltx kljtg ug k]df g]kfn ljQLo k|ltj]bgdfg (NFRSs) sf] cwLgdf xL kljtg ug

lsg] 5 kljtg ulPsf] n]vfgLltxsf] ljj0f ljQLo ljj0fsf] n]vf DaGwL l6Kk0fL cGtut

Basis of Preparation sf] Changes in Accounting Policies cGtut pNn]v ug kg]5

-_ lgodgsfL dfof]hg

Ohfhtkqk|fKt +yfn] cjnDag u]sf] n]vfgLlt adf]lhd sfod xg] vb dgfkmfaf6 a+s tyf ljQLo

+yf DaGwL P]g )amp tyf o a+ssf] lgb]zg adf]lhdsf] awflgs tyf cGo sf]ifxdf sd

afF8kmfF8 uL afFsL x]sf] dgfkmfaf6 b]xfo adf]lhdsf] lgodgsfL dfof]hg uL sfod ePsf] sdaf6

nfef+z ljj0f ug lsg]5

-s_ a+s tyf ljQLo +yfn] klxnf] NFRSs Compliant ljQLo ljj0f tof ubf Opening Statement of

Financial Position tyf ut jifsf] ljQLo ljj0fdf NFRSs adf]lhd ljleGg zLifsxdf dfof]hg

uL l~rt dgfkmfdf sd hDdf u]sf]df f] afasf] sdnfO Statement of Changes in Equity

dfkmt l~rt dgfkmf (Retained Earning) vftf vr uL lgodgsfL sf]if (Regulatory Reserve) df

hDdf ug kg]5

-v_ klxnf] NFRSs Compliant ljQLo ljj0f tyf To kZrftsf jifxsf] ljQLo ljj0fxdf b]xfo

adf]lhdsf] lgodgsfL dfof]hg uL lgodgsfL sf]if (Regulatory Reserve) df sd hDdfdividevr

ug kg]5

-c_ Ohfhtkqk|fKt +yfsf] n]vfgLlt adf]lhd n]vfIacuteg ulPsf] shfsf] Aofh cfDbfgL dWo] o

a+ssf] lgb]zg adf]lhd k|f]befjL cfwf (Accrual Basis) df n]vfIacuteg ulg] Aofh cfDbfgL -htM

o a+ssf] kj jLs[lt lnO fli6laquoo k|fyldstfk|fKt If]qdf nufgL ulPsf] shfdf kFhLs0f

ulPsf] Aofh sd tyf cflys jif dfKt ePsf] lbgleq k|fKt ePsf] Aofh sd_

afx]ssf cGo k|fKt xg afFsL Aofh cfDbfgL afasf] sddf k|rlnt lgodfgfsf] cfos

tyf sdrfL af]g s66f uL afFsL] sdnfO l~rt dgfkmf (Retained Earning) nfO vr

uL lgodgsfL sf]ifdf hDdf ug kg]5 pQm Aofh sd k|fKt xg cfPdf lgodgsfL

sf]ifaf6 l~rt dgfkmf (Retained Earning) df lkmtf ug lsg]5

t cf=j )amp^divideampamp sf] nflu otf] cjlw )ampamp cf]h dfGtDd sfod ulPsf] 5

pbfx0fsf] nflu )ampamp cf dfGt leqdf cn xgkg] Aofh sd )ampamp cf]h

dfGtDddf cn ePdf Totf] sdnfO a+s tyf ljQLo +yfn] )ampamp cf dfGtsf]

cfDbfgLdf n]vfordfsg ug Sg]5g


-cf_ Ohfhtkqk|fKt +yfxn] x]s shfdf cfgf] n]vfgLlt adf]lhd n]vfIacuteg ug] xfgL gf]SfgL

(Impairment Loss) tyf o a+ssf] O=k|f=lgb]zg g+= adf]lhd sfod xg] shf gf]SfgL

Jojyf (Loan Loss Provision) sf] ljt[t ljj0f k|To]s qodfdf tof ug kg]5 NFRSs

adf]lhd n]vfIacuteg xg] shf xfgL gf]SfgLsf] sd O=k|f= lgb]zg g+= adf]lhd sfod xg] shf

gf]SfgL Jojyf sd eGbf sd ePdf sd ePhlt sd jflifs kdf l~rt dgfkmf

(Retained Earning) vftfnfO vr uL lgodgsfL sf]ifdf hDdf ug kg]5 NFRSs adf]lhd

n]vfIacuteg xg] shf xfgL gf]SfgLsf] sd a9b uPdf f] a9]hlt sd lgodgsfL sf]ifaf6


-O_ a+sn] g]kfn ljQLo k|ltj]bgdfg -NFRSs) adf]lhd Fair value through profit or loss df n]vfIacuteg

u]sf] nufgLsf fy cGo sg DklQxdf Fair value gain (unrealized gain) ePdf pQm gfkmf

sdnfO l~rt dgfkmf (Retained Earning) vftfnfO vr uL lgodgsfL sf]ifdf hDdf ug

kg]5 lgodgsfL sf]ifdf hDdf ePsf] sd NFRSs adf]lhd DalGwt DklQsf] Fair value

gain 36]sf] jf Fair value loss ePsf] cjyfdf f] sdnfO jflifs kdf lgodgsfL sf]ifaf6


-O_ cfgf] n]vfgLlt adf]lhd n]vfIacuteg ulPsf] u alsEuml DklQsf] sn sddf k|rlnt

lgodfgfsf] cfos tyf sdrfL af]g s66f uL afFsL] sdnfO u alsEuml DklQ sf

ubfsf] jifdf l~rt dgfkmf vftfnfO vr uL lgodgsfL sf]ifdf hDdf ug kg]5 otf]

sd u alsEuml DklQ laqmL ePsf] jifdf jf jk|of]hgsf nflu k|of]u u]sf] jifdf


-p_ ljQLo cjyfsf] ljj0fdf x]sf] yug s DklQ afasf] sd l~rt dgfkmf vftfnfO

vr uL lgodgsfL sf]ifdf hDdf ug kg]5 yug ssf] kg u0fgf ubf yug s

DklQsf] dNo (Carrying Amount) df sdL cfPsf] jifdf sdL cfPsf] afasf] sd


-pm_ cfgf] n]vfgLlt adf]lhd Goodwill n]vfIacuteg ubf n]vfIacuteg ubfsf] jifdf Goodwill sf] lstfaL

dNo -Carrying Amount_ afasf] sd l~rt dgfkmf vftfnfO vr uL lgodgsfL sf]ifdf

hDdf ug kg]5 fy Goodwill sf] xfgL gf]SfgL (Impairment Loss) gfkmf gf]Sfg lxfjdf

vr n]vfIacuteg uL Goodwill sf] lstfaL dNo -Carrying Amount_ 36]sf] cjyfdf xfgL gf]SfgL

afasf] sd lgodgsfL sf]ifaf6 l~rt dgfkmf vftfdf lkmtf ug lsg]5

-C_ cfgf] n]vfgLlt adf]lhd Mergeracquisition af6 llht Bargain Purchase Gain sf] n]vfIacuteg

u]df n]vfIacuteg ubfsf] jifdf f]sf] lstfaL dNo -Carrying Amount_ afasf] sd l~rt

dgfkmf vftfnfO vr uL lgodgsfL sf]ifdf hDdf ug kg]5 f] sd Bonus Share hfL

ug] k|of]hgsf nflu dfq k|of]u ug lsg] 5 fy Bargain Purchase Gain sf] sdaf6 Bonus

Share jLs[ltsf nflu DalGwt klj]If0f ljefudf k]z ubf f]sf]] ljt[t ljj0f lxt k]z

ug kg]5 o a+saf6 jLs[lt k|bfg ePsf] cjyfdf Bonus Share hfL u]sf] sdDd


-P_ cfgf] n]vfgLlt adf]lhd sdrfL vrsf] n]vfIacuteg ubf jLdf+lss dNofIacuteg (Actuary Valuation)

adf]lhd lhgf ePsf] Actuarial Loss nfO Other Comprehensive Income df n]vfIacuteg ePsf]

cjyfdf f] afasf] sd l~rt dgfkmf vftfnfO vr uL lgodgsfL sf]ifdf hDdf ug

kg]5 Actuarial Loss sd ePdf sd ePhlt sd lgodgsfL sf]ifaf6 l~rt dgfkmf

vftfdf lkmtf ug lsg]5

-P]_ n]vfgLlt adf]lhd sg vr sd gfkmf gf]Sfg lxfadf n]vfIacuteg geO Other Comprehensive

Income dfkmt jf f]em OlSj6Ldf n]vfIacuteg eO OlSj6L lxfj cGtutsf] DalGwt zLifs

C0ffTds ePdf f] afasf] l~rt dgfkmf vftfnfO vr uL lgodgsfL sf]ifdf hDdf ug


kg]5 sg cflys jifdf f]xL zLifsdf cfDbfgL n]vfIacuteg ePsf] cjyfdf f] cfDbfgL

afasf] sd -lgodgsfL sf]ifdf hDdf ePsf] sd eGbf a9L gxg] uL_ lgodgsfL sf]ifdf

vr uL l~rt dgfkmf vftfdf hDdf ug lsg]5

-cf]_ dfyL pNn]lvt Jojyf afx]ssf DalGwt klj]If0f ljefun] lgb]zg lbPadf]lhdsf] sd

lgodgsfL sf]ifdf dfof]hg ug kg]5

-cf_ l~rt dgfkmf vr uL lgodgsfL sf]ifdf hDdf ePsf] sd lgodgsfL sf]ifaf6 kgM

l~rt dgfkmfdf lkmtf xg] cjyf ePdf lgodgsfL sf]ifaf6 lkmtf xg] sd f] sf]ifdf

hDdf ePsf] sd eGbf a9L xg] 5g

-u_ lgodgsfL sf]ifdf hDdf ePsf] sd o aFbfdf pNn]lvt Jojyf Pjd o a+sn] lbPsf] jLs[lt

afx]ssf cjyfdf vr ug kfOg] 5g

-3_ lgodgsfL sf]ifdf hDdf ePsf] tyf vr ePsf] sd lxt sf]ifdf ePsf] kljtgsf] ljj0f

cfgf] ljQLo ljj0fsf] n]vf DaGwL l6Kk0fL (Notes to Accounts) df pNn]v (Disclose) ug kg]5

$= vf]hL jrfpm M


PsLs[t lgb]zg )amp^ sf] n]vfgLlt tyf ljQLo ljj0fxsf] 9fFrf DaGwL Jojyf O=k|f lgb]zg

g+= $divide)amp^ af6 hfL ulPsf] lgb]zg tyf f] kZrft ldlt ldlt )ampamp ebf ut]Dd hfL






Consolidated Statement of Financial Position

As on helliphellipAsar 20helliphellip

Group

Bank

Note

Current

Year

Previous

Year

Current

Year

Previous

Year

Assets

Cash and cash equivalent 41

Due from Nepal Rastra Bank 42

Placement with Bank and Financial Institutions 43


Other trading assets 45

Loan and advances to BFIs 46

Loans and advances to customers 47

Investment securities 48

Current tax assets 49

Investment in subsidiaries 410 Investment in associates 411 Investment property 412

Property and equipment 413 Goodwill and Intangible assets 414

Deferred tax assets 415

Other assets 416

Total Assets

Note

Current

Year

Previous

Year

Current

Year

Previous

Year

Liabilities


Due to Nepal Rastra Bank 418


Deposits from customers 420

Borrowing 421

Current Tax Liabilities 49

Provisions 422

Deferred tax liabilities 415

Other liabilities 423

Debt securities issued 424

Subordinated Liabilities 425

Total liabilities

Equity


Share capital 426

Share premium

Retained earnings

Reserves 427



Total equity


Contingent liabilities and commitment 428

Net assets value per share


Consolidated Statement of Profit or Loss


Group

Bank

Note

Current

Year

Previous

Year

Current

Year

Previous

Year

Interest income 429

Interest expense 430

Net interest income

Fee and commission income 431

Fee and commission expense 432



Net trading income 433

Other operating income 434



losses 435


Operating expense

Personnel expenses 436

Other operating expenses 437

Depreciation amp Amortization 438

Operating Profit

Non operating income 439

Non operating expense 440


Income tax expense 441


Current Tax

Deferred Tax

Profit for the year




Profit for the year

Earnings per share




Consolidated Statement of Comprehensive Income


Group

Bank

Note

Current

Year

Previous

Year

Current

Year

Previous

Year

Profit for the year

Other comprehensive income net of income tax





Income tax relating to above items Net other comprehsive income that will not be reclassified to profit or loss




Income tax relating to above items

Reclassify to profit or loss

Net other comprehsive income that are or may be reclassified to profit or loss

c) Share of other comprehensive income of associate accounted as per equited method

Other comprehensive income for the year net of income tax


Total comprehensive income attributable to



Total comprehensive income for the period



Group


No

n-c

on

tro

llin

g i

nte

rest

To

tal

eq

uit

y

Sh

are

Ca

pit

al

Sh

are

pre

miu

m

Gen

era

l

rese

rv

e

Ex

cha

ng

e

equ

ali

zati

on

rese

rv

e

Reg

ula

tory

rese

rv

e

Fa

ir v

alu

e

rese

rv

e

Rev

alu

ati

on

rese

rv

e

Ret

ain

ed

earn

ing

Oth

er r

ese

rv

e

To

tal





Profit for the year











Share issued



Bonus shares issued

Cash dividend paid

Other






Profit for the year











Share issued



Bonus shares issued

Cash dividend paid

Other




Bank


No

n-c

on

tro

llin

g

inte

rest

To

tal

eq

uit

y

Sh

are

Ca

pit

al

Sh

are

pre

miu

m

Gen

era

l

rese

rv

e

Ex

cha

ng

e

equ

ali

zati

on

rese

rv

e

Reg

ula

tory

rese

rv

e

Fa

ir v

alu

e

rese

rv

e

Rev

alu

ati

on

rese

rv

e

Ret

ain

ed

earn

ing

Oth

er

rese

rv

e

To

tal





Profit for the year











Share issued



Bonus shares issued

Cash dividend paid

Other






Profit for the year











Share issued



Bonus shares issued

Cash dividend paid

Other





Consolidated Statement of cash flows

For the year ended helliphellipAsar 20helliphellip

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year


Interest received

Fees and other income received

Divided received

Receipts from other operating activities

Interest paid

Commission and fees paid

Cash payment to employees

Other expense paid

Operating cash flows before changes in operating assets and liabilities

(Increase)Decrease in operating assets






Other assets

Increase(Decrease) in operating liabilities



Deposit from customers

Borrowings

Other liabilities


Income taxes paid


CASH FLOWS FROM INVESTING ACTIVITIES

Purchase of investment securities








Interest received

Dividend received









Dividends paid

Interest paid






Cash and cash equivalents at Asar end 20hellip


Notes to the consolidated financial statements

for the year endedhelliphellipAsarhelliphellip

1 Reporting entity

General and background information of Bank or Financial Institution and its subsidiary This shall also include

the principal activities and location of the head office of the reporting entity

2 Basis of Preparation

21 Statement of compliance

22 Reporting period and approval of financial statements

23 Functional and presentation currency


25 Changes in Accounting policies

26 New standards issued but not yet effective

27 New Standards and interpretation not adopted

28 Discounting

3 Significant Accounting Policies

31 Basis of Measurement

32 Basis of consolidation

a Business combination

b non controlling interest (NCI)

c Subsidiaries

dLoss of Control

e Special Purpose Entity (SPE)

fTransaction elimination on consolidation

33 Cash andcash equivalent

34 Financial assets and financial liabilities


Recognition

Classification

Measurement

De-recognition

Determination of fair value

Impairment

35 Trading assets

36 Derivatives assets and derivative liabilities

37 Property and Equipment

38 Goodwill Intangible assets

39 Investment Property

310 Income tax

Current Tax

Deferred Tax

311 Deposits debt securities issued and subordinated liabilities

312 Provisions

313 Revenue Recognition

Interest income


Dividend income

Net trading income

Net income from other financial instrument at fair value through Profit or Loss

314 Interest expense

315 Employees Benefits

316 Leases

317 Foreign Currency translation

318 Financial guarantee and loan commitment

319 Share capital and reserves

320 Earnings per share including diluted

321 Segment reporting



41

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Cash in hand

Balances with BFIs

Money at call and short notice

Other

Total


42

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Statutory balances with NRB

Securities purchased under resale agreement

Other deposit and receivable from NRB

Total

Placements with Bank and Financial Institutions 43

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Placement with domestic BFIs

Placement with foreign BFIs


Total


44

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Held for trading

Interest rate swap

Currency swap


Others


Interest rate swap

Currency swap


Other

Total



45

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Treasury bills

Government bonds

NRB Bonds

Domestic Corporate bonds

Equities

Other

Total

Pledged

Non-pledged


46

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Loans to microfinance institutions

Other


Total


Balance at Sawan 1


Charge for the year

Recoveriesreversal

Amount written off

Balance at Asar end


47

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Loan and advances measured at amortized cost


Collective impairment

Individual impairment

Net amount

Loan and advances measured at FVTPL

Total


471 Analysis of loan and advances - By Product

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Product

Term loans

Overdraft

Trust receiptImport loans

Demand and other working capital loans

Personal residential loans

Real estate loans

Margin lending loans

Hire purchase loans

Deprived sector loans

Bills purchased

Staff loans

Other

Sub total

Interest receivable

Grand total

472 Analysis of loan and advances - By Currency

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Nepalese rupee

Indian rupee

United State dollar

Great Britain pound

Euro

Japanese yen

Chinese Yuan

Other

Total

473 Analysis of loan and advances - By Collateral

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Secured

Movableimmovable assets

Gold and silver

Guarantee of domestic BFIs

Government guarantee

Guarantee of international rated bank

Collateral of export document

Collateral of fixed deposit receipt

Collateral of Government securities


Counter guarantee

Personal guarantee

Other collateral

Subtotal

Unsecured

Grant Total


Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Specific allowances for impairment

Balance at Sawan 1


Charge for the year

Recoveriesreversal during the year

Write-offs


Other movement

Balance at Asar end

Collective allowances for impairment

Balance at Sawan 1


Charge(reversal) for the year


Other movement

Balance at Asar end

Total allowances for impairment


48

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Investment securities measured at amortized cost

Investment in equity measured at FVTOCI

Total

481 Investment securities measured at amortized cost

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Debt securities

Government bonds


Government treasury bills

Nepal Rastra Bank bonds

Nepal Rastra Bank deposits instruments

Other

Less specific allowances for impairment

Total

482 Investment in equity measured at fair value through other comprehensive income

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Equity instruments

Quoted equity securities

Unquoted equity securities

Total

483 Information relating to investment in equities

Group

Bank

Current Year

Previous

Year

Current Year

Previous Year

Cost Fair

Value

Cost Fair

Value

Cost Fair

Value

Cost Fair

Value

Investment in quoted equity





Investment in unquoted equity





Total

Current tax assets

49

Group

Bank

Current Year

Previous

Year

Current

Year

Previous Year

Current tax assets

Current year income tax assets

Tax assets of prior periods

Current tax liabilities

Current year income tax liabilities

Tax liabilities of prior periods

Total



410

Bank

Current

Year

Previous

Year

Investment in quoted subsidiaries

Investment in unquoted subsidiaries

Total investment


Net carrying amount

4101 Investment in quoted subsidiaries

Bank

Current Year

Previous Year

Cost Fair

Value

Cost Fair

Value





Total

4102 Investment in unquoted subsidiaries

Bank

Current Year

Previous Year

Cost Fair

Value

Cost Fair

Value





Total

4103 Information relating to subsidiaries of the Bank

Bank

Percentage of ownership held by the

Bank

Current Year

Previous Year





Group


Current Year

Ltd hellipLtd

hellipLtd hellipLtd





Previous Year

Ltd hellipLtd

hellipLtd hellipLtd






Group

Current

Year

Previous

Year

Current

Year

Investment in quoted associates

Investment in unquoted associates

Total investment


Net carrying amount

4111 Investment in quoted associates

Group

Bank

Current Year

Previous Year

Current Year

Previous Year

Cost Fair

Value

Cost Fair

Value

Cost Fair

Value

Cost Fair

Value





Total

4112 Investment in unquoted associates

Group

Bank

Current Year

Previous Year

Current Year

Previous Year

Cost Fair

Value

Cost Fair

Value

Cost Fair

Value

Cost Fair

Value

helliphelliphelliphelliphelliphelliphelliphelliphelliphellipLtd





Total

4113 Information relating to associates of the Bank

Group

Bank


held by the Bank


held by the Bank

Current

Year

Previous

Year

Current

Year

Previous

Year





4114 Equity value of associates

Group

Current

Year

Previous

Year



Total


412

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Investment properties measured at fair value



Net changes in fair value during the year

Adjustmenttransfer

Net amount

Investment properties measured at cost



Adjustmenttransfer

Accumulated depreciation

Accumulated impairment loss

Net amount

Total


Property and Equipment

413

Group

Particulars

La

nd

Bu

ild

ing

Lea

seh

old

Pro

per

ties

Co

mp

ute

r

amp

Acc

esso

rie

s

Veh

icle

s

Fu

rnit

ure

amp F

ixtu

re

Ma

chin

ery

Eq

uip

men

t amp

Oth

ers

To

tal

Asa

r

end

20

X2

To

tal

Asa

r

En

d 2

0X

1

Cost

As on Sawan 1 20X0


Acquisition

Capitalization





Acquisition

Capitalization





As on Sawan 1 20X0



Disposals

Adjustment

As on Asar end 20X1



Disposals

Adjustment

As on Asar end 20X2


Net Book Value

As on Asar end 20X0

As on Asar end 20X1

As on Asar end 20X2

Bank

Particulars

La

nd

Bu

ild

ing

Lea

seh

ol

d

Pro

per

tie

s C

om

pu

te

r amp

Acc

esso

ri

es

Veh

icle

s

Fu

rnit

ur

e amp

Fix

ture

Ma

chin

e

ry

Eq

uip

me

nt

amp

Oth

ers

To

tal

31

st A

sar

20

X2

To

tal

Asa

r E

nd

20

X1

Cost

As on Sawan 1 20X0


Acquisition

Capitalization





Acquisition

Capitalization






As on Sawan 1 20X0



Disposals

Adjustment

As on Asar end 20X1



Disposals

Adjustment

As on Asar end 20X2


Net Book Value

As on Asar end 20X0

As on Asar end 20X1

As on Asar end 20X2

Goodwill and Intangible Assets

414

Group

Particulars Goodwill

Software

Other

Total

Asar end

20X2

Total

Asar end

20X1 Purchased Developed

Cost

As on Sawan 1 20X0


Acquisition

Capitalization





Acquisition

Capitalization





As on Sawan 1 20X0



Disposals

Adjustment

As on Asar end 20X1



Disposals

Adjustment

As on Asar end 20X2


Net Book Value

As on Asar end 20X0

As on Asar end 20X1

As on Asar end 20X2

Bank

Particulars Goodwill Software

Other Total

Asar end

Total

Asar end Purchased Developed


20X2 20X1

Cost

As on Sawan 1 20X0


Acquisition

Capitalization





Acquisition

Capitalization





As on Sawan 1 20X0



Disposals

Adjustment

As on Asar end 20X1



Disposals

Adjustment

As on Asar end 20X2


Net Book Value

As on Asar end 20X0

As on Asar end 20X1

As on Asar end 20X2

Deferred Tax

415

Group

Bank

Current Year

Current Year

Def

erre

d

Ta

x

Ass

ets

D

efer

red

Ta

x

Lia

bil

itie

s

N

et

Def

erre

d

Ta

x

Ass

ets

(Lia

bil

itie

s)

Def

erre

d

Ta

x

Ass

ets

D

efer

red

Ta

x

Lia

bil

itie

s

N

et

Def

erre

d

Ta

x

Ass

ets

(Lia

bil

itie

s)








Lease liabilities

Provisions












Previous Year

Previous Year

Def

erre

d

Ta

x

Ass

ets

D

efer

red

Ta

x

Lia

bil

itie

s

N

et

Def

erre

d

Ta

x

Ass

ets

(Lia

bil

itie

s)

Def

erre

d

Ta

x

Ass

ets

D

efer

red

Ta

x

Lia

bil

itie

s

N

et

Def

erre

d

Ta

x

Ass

ets

(Lia

bil

itie

s)








Lease liabilities

Provisions











Other assets

416

Group

Bank

Current Year

Previous Year

Current Year

Previous Year

Assets held for sale

Other non banking assets

Bills receivable


Accounts receivable

Accrued income

Prepayments and deposit

Income tax deposit

Deferred employee expenditure

Other

Total


Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Money market deposits

Interbank borrowing


Settlement and clearing accounts


Total


418

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Refinance from NRB

Standing Liquidity Facility

Lender of last report facility from NRB

Securities sold under repurchase

agreements

Other payable to NRB

Total


419

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Held for trading

Interest rate swap

Currency swap


Others


Interest rate swap

Currency swap


Other


Total


420

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Institutions customers

Term deposits

Call deposits

Current deposits

Other

Individual customers

Term deposits

Saving deposits

Current deposits

Other

Total

4201 Currency wise analysis of deposit from customers

Group

Bank

Nepalese rupee

Indian rupee

United State dollar

Great Britain pound

Euro

Japenese yen

Chinese yuan

Other

Total

Borrowing

421

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Domestic Borrowing

Nepal Government

Other Institutions

Other

Sub total

Foreign Borrowing

Foreign Bank and Financial

Institutions


Multilateral Development Banks

Other Institutions

Sub total

Total

Provisions

422

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Provisions for redundancy

Provision for restructuring

Pending legal issues and tax litigation

Onerous contracts

Other

4211 Movement in provision

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Balance at Sawan 1

Provisions made during the year

Provisions used during the year

Provisions reversed during the year

Unwind of discount

Balance at Asar end

Other liabilities

423

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Liability for employees defined benefit obligations

Liability for long-service leave

Short-term employee benefits

Bills payable

Creditors and accruals

Interest payable on deposit

Interest payable on borrowing

Liabilities on deferred grant income

Unpaid Dividend

Liabilities under Finance Lease

Employee bonus payable

Other

Total

4221 Defined benefit obligations

Group

Bank


The amounts recognized in the statement of financial position are as follows

Current Year

Previous

Year

Current Year

Previous

Year

Present value of unfunded obligations

Present value of funded obligations

Total present value of obligations

Fair value of plan assets

Present value of net obligations

Recognized liability for defined benefit obligations

4222 Plan assets

Group

Bank

Plan assets comprise

Current Year

Previous

Year

Current Year

Previous

Year

Equity securities

Government bonds

Bank deposit

Other

Total

Actual return on plan assets

4223 Movement in the present value of defined benefit obligations

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Defined benefit obligations at Sawan 1

Actuarial losses

Benefits paid by the plan

Current service costs and interest

Defined benefit obligations at Asar end

4224 Movement in the fair value of plan assets

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Fair value of plan assets at Sawan 1

Contributions paid into the plan

Benefits paid during the year

Actuarial (losses) gains


Fair value of plan assets at Asar end

4225 Amount recognized in profit or loss

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Current service costs


Interest on obligation


Total

4226 Amount recognized in other comprehensive income

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Actuarial (gain)loss

Total

4227 Actuarial assumptions

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Discount rate

Expected return on plan asset

Future salary increase

Withdrawal rate


424

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Debt securities issued designated as at fair value through profit or loss

Debt securities issued at amortized

cost

Total


425

425

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Redeemable preference shares

Irredeemable cumulative preference shares (liabilities component)

Other

Total

Share capital

426

Group

Bank

Current Year

Previous

Year

Current Year

Previous

Year

Ordinary shares

Convertible preference shares (equity component only)

Irredeemable preference shares (equity component only)

Perpetual debt (equity component

only)

Total


4251 Ordinary shares

Bank

Current Year

Previous

Year

Authorized Capital


Issued capital


Subscribed and paid up capital


Total

4252 Ordinary share ownership

Bank

Current Year

Previous Year

Percent Amount

Percent Amount

Domestic ownership

Nepal Government

A class licensed institutions

Other licensed institutions

Other Institutions

Public

Other

Foreign ownership

Total

Note Name of each shareholder alongwith their holding percentage who holds 05 or more share shall be disclosed in

above format

Reserves

427

Group

Bank

Current Year

Previous

Year

Current

Year

Previous

Year

Statutory general reserve

Exchange equalization reserve

Corporate social responsibility reserve

Capital redemption reserve

Regulatory reserve

Investment adjustment reserve

Capital reserve

Assets revaluation reserve

Fair value reserve

Dividend equalization reserve


Actuarial gain

Special reserve

Other reserve

Total

Contingent liabilities and commitments

428

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Contingent liabilities

Undrawn and undisbursed facilities

Capital commitment

Lease Commitment

Litigation

Total

4281 Contingent liabilities

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Acceptance and documentary credit

Bills for collection

Forward exchange contracts

Guarantees

Underwriting commitment

Other commitments

Total

4282 Undrawn and undisbursed facilities

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Undisbursed amount of loans

Undrawn limits of overdrafts

Undrawn limits of credit cards

Undrawn limits of letter of credit

Undrawn limits of guarantee

Total


4283 Capital commitments

Capital expenditure approved by relevant authority of the bank but provision has not been made in financial

statements

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Capital commitments in relation to Property and Equipment



Sub total

Capital commitments in relation to Intangible assets



Sub total

Total

4284 Lease commitments

Group

Bank

Current

Year

Previous

Year

Current

Year

Previous

Year

Operating lease commitments




Later than 5 years

Sub total

Finance lease commitments




Later than 5 years

Sub total

Grand total

4285 Litigation

Explanatory paragraphs are required for litigation contingent liabilities as per their own case of each bank

Interest income

429

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year








Loan and advances to staff

Other

Total interest income

Interest expense

430

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year




Borrowing


Subordinated liabilities

Other

Total interest expense

Fees and Commission Income

431

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year

Loan administration fees

Service fees

Consortium fees

Commitment fees

DDTTSwift fees

Credit cardATM issuance and renewal fees

Prepayment and swap fees

Investment banking fees

Asset management fees

Brokerage fees

Remittance fees

Commission on letter of credit

Commission on guarantee contracts issued

Commission on share underwritingissue

Locker rental

Other fees and commission income

Total fees and Commission Income

Fees and commission expense

432

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year


ATM management fees

VISAMaster card fees

Guarantee commission

Brokerage

DDTTSwift fees

Remittance fees and commission

Other fees and commission expense

Total fees and Commission Expense

Net trading income

433

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year

Changes in fair value of trading assets

Gainloss on disposal of trading assets

Interest income on trading assets

Dividend income on trading assets

Gainloss foreign exchange transaction

Other

Net trading income


434

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year

Foreign exchange revaluation gain

Gainloss on sale of investment securities

Fair value gainloss on investment properties

Dividend on equity instruments

Gainloss on sale of property and equipment

Gainloss on sale of investment property

Operating lease income

Gainloss on sale of gold and silver

Other

Total

Impairment charge(reversal) for loan and other losses

435

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year

Impairment charge(reversal) on loan and advances to BFIs

Impairment charge(reversal) on loan and advances to customer

Impairment charge(reversal) on financial Investment

Impairment charge(reversal) on placement with banks and financial institutions

Impairment charge(reversal) on property and equipment

Impairment charge(reversal) on goodwill and intangible assets

Impairment charge(reversal) on investment properties

Total


Personnel Expense

436

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year

Salary

Allowances

Gratuity expense

Provident fund

Uniform

Training amp development expense

Leave encashment

Medical

Insurance

Employees incentive

Cash-settled share-based payments

Pension expense

Finance expense under NFRSs

Other expenses related to staff

Subtotal

Employees bonus

Grand total

Other operating expense

437

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year

Directors fee

Directors expense

Auditors remuneration

Other audit related expense

Professional and legal expense

Office administration expense


Operating expense of investment properties

Corporate social responsibility expense

Onerous lease provisions

Other

Total

4371 Office administration expense

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year

Water and electricity

Repair and maintenance

(a) Building


(b) Vehicle

(c) Computer and accessories

(d) Office equipment and furniture

(e) Other

Insurance

Postage telex telephone fax

Printing and stationery

News paper books and journals

Advertisement

Donation

Security expense

Deposit and loan guarantee premium

Travel allowance and expense

Entertainment

Annualspecial general meeting expense

Other

(a) helliphelliphellip

(b) helliphelliphellip

Total


438

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year

Depreciation on property and equipment

Depreciation on investment property

Amortization of intangible assets

Total


439

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year

Recovery of loan written off

Other income

Total


440

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year

Loan written off

Redundancy provision

Expense of restructuring

Other expense

Total


Income tax expense

441

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year

Current tax expense

Current year

Adjustments for prior years

Deferred tax expense

Origination and reversal of temporary differences

Changes in tax rate

Recognition of previously unrecognized tax losses


4411 Reconciliation of tax expense and accounting profit

Bank

Group

Current

Year

Previous

Year

Current

Year

Previous

Year

Profit before tax

Tax amount at tax rate ofhelliphelliphellip

Add Tax effect of expenses that are not deductible for tax purpose

Less Tax effect on exempt income

Addless Tax effect on other items


Effective tax rate


Statement of distributable profit or loss


(As per NRB Regulation)

Bank

Current

Year

Previous

Year

Net profit or (loss) as per statement of profit or loss

Appropriations

a General reserve

b Foreign exchange fluctuation fund

c Capital redemption reserve

d Corporate social responsibility fund

e Employees training fund

f Other

Profit or (loss) before regulatory adjustment

Regulatory adjustment

a Interest receivable (-)previous accrued interest received (+)

b Short loan loss provision in accounts (-)reversal (+)

c Short provision for possible losses on investment (-)reversal (+)

d Short loan loss provision on Non Banking Assets (-)reversal (+)

e Deferred tax assets recognized (-) reversal (+)

f Goodwill recognized (-) impairment of Goodwill (+)

g Bargain purchase gain recognized (-)reversal (+)

h Actuarial loss recognized (-)reversal (+)

i Other (+-)

Distributable profit or (loss)


5 Disclosure amp Additional Information

51

Risk management

Credit risk

Market risk

Liquidityrisk

Fair value of financial assets and liabilities

52

Capital management

Bank or Financial Instituion shall disclose following information in regard of capital management

(i) Qualitative disclosures

Summary information of objectives policies and processes for managing capital terms and

conditions of the main features of all capital instruments especially in the case of innovative

complex or hybrid capital instruments

(ii) Quantitative disclosures





outstanding amount maturity and amount raised during the year and amount eligible

to be reckoned as capital funds








2 Risk exposures





(iii) Compliance with external requirement

Whether during the period it complied with any externally imposed capital requirements to

which it is subject and the consequences of such non-compliance in case the institution has not

complied with those requirements

53

Classification of financial assets and financial liabilities

54 Operating Segment Information

1 General information

(a) Factors that management used to identify the entity‟s reportable segments

(b) Description of the types of products and services from which each reportable segment derives its revenues

2 Information about profit or loss assets and liabilities

Particulars Reportabl

e Segment

Reportabl

e Segment

Reportabl

e Segment

helliphellip

All

Other Total


1 2 3

(a) Revenues from external customers

(b) Intersegment revenues

(c) Net Revenue

(d) Interest revenue

(e) Interest expense

(f) Net interest revenue(b)

(g) Depreciation and amortisation

(h) Segment profit (loss)

(i)

Entity‟s interest in the profit or loss

of associates accounted for using

equity method

(j) Other material non-cash items

helliphelliphellip

helliphelliphellip

helliphelliphellip

(k) Impairment of assets

(l) Segment assets

(m) Segment liabilities

An entity shall disclose the following about each reportable segment if the specified amounts are included in the

measure of segment assets reviewed by the chief operating decision maker or are otherwise regularly provided to

the chief operating decision maker

(a) Investment in associates accounted for by the equity method

(b) Amounts of additions to non-current assets other than financial instruments deferred tax assets post-

employment benefit assets and rights arising under insurance contracts

3 Measurement of operating segment profit or loss assets and liabilities

(a) Basis of accounting for any transactions between reportable segments

(b) Nature of any differences between the measurements of the reportable segments‟ profits or losses and the

entity‟s profit or loss before income tax

(c) Nature of any differences between the measurements of the reportable segments‟ assets and the entity‟s

asset

(d) Nature of any changes from prior periods in the measurement methods used to determine reported segment

profit or loss and the effect if any and

(e) Nature and effect of any asymmetrical allocations to reportable segments

4 Reconciliations of reportable segment revenues profit or loss assets and liabilities

(a) Revenue

Total revenues for reportable segments xxxx

Other revenues xxxx

Elimination of intersegment revenues (xxxx)

Entityrsquos revenues xxxx

(b) Profit or loss

Total profit or loss for reportable segments xxxx

Other profit or loss xxxx

Elimination of intersegment profits (xxxx)


Unallocated amounts

helliphelliphelliphellip xxxx

helliphelliphelliphellip (xxxx)

Profit before income tax xxxx

(c) Assets

Total assets for reportable segments xxxx

Other assets xxxx

Unallocated amounts (xxxx)

Entityrsquos assets xxxx

(d) Liabilities

Total liabilities for reportable segments xxxx

Other liabilities xxxx

Unallocated liabilities (xxxx)

Entityrsquos liabilities xxxx

5 Information about products and services

Revenue from each type of product and services described in point no 1(b) above

(a) helliphelliphelliphellip xxxx

(b) helliphelliphelliphellip xxxx

(c) helliphelliphelliphelliphellip xxxx

6 Information about geographical areas

Revenue from following geographical areas

(a) Domestic xxxx

Province 1 xxxx

Province 2 xxxx

Province 3 xxxx

Province 4 xxxx

Province 5 xxxx

Province 6 xxxx

Province 7 xxxx

(b) Foreign xxxx

Total xxxx

7 Information about major customers

Information about the extent of its reliance on its major customers if revenue from a single external

customer amounts to 10 percent or more of the entity‟s revenue

Particular Revenue Segment



helliphelliphellip xxxx Segment 2

Total xxxx

The entity does not need to disclose the name of the customer


55 Share options and share based payment

56 Contingent liabilities and commitment


58 Merger and acquisition

59 Additional disclosures of non consolidated entities

510 Events after reporting date

511 Disclosure effect of transition from previous GAAP to NFRSs

1 Reconciliation of equity

As at

01042073 As at 31032074

Ex

pla

nat

or

y N

ote

(Date of

Transition)

(End of last

period presented

under previous

GAAP)

Total equity under Previous GAAP


Impairment on loan and advances

Fair value amp employees benefit accounting of staff loan

Lease accounting

Measurement of investment securities at fair value

Revaluation of property amp equipment

Recognition of investment property

Amortisation of debt securities issued

Deferred tax

Defined benefit obligation of employees

GoodwillBargain purchase gain

Interest income

Other

helliphellip

Total Adjustment to equity

Total Equity under NFRSs


arisen

2 Reconciliation of profit or loss


Explanatory

Note

(the latest period presented

under previous GAAP)

Profit(Loss) for the year

Previous GAAP


Interest income

Impairment of loan and advances

Employees benefit amortisation under staff loan


Defined benefit obligation of employee


Amortisation expense of debt securities


Interest expense


Other

helliphelliphellip

helliphelliphellip

Total Adjustment to profit or loss

Profit or loss under NFRSs


Total Comprehensive income under NFRSs


arisen

3 Effect of NFRSs adoption for the statement of financial position

As at 01042073

(Date of Transition)

As at 31032074

(End of last period

presented under previous

GAAP)

Particulars

Ex

pla

na

to

ry N

ote

Pre

vio

us

GA

AP

Eff

ect

of

Tra

nsi

tio

n

to N

FR

Ss

Op

enin

g

NF

RS

s

sta

tem

ent

of

Fin

an

cia

l

Po

siti

on

P

rev

iou

s

GA

AP

Cu

mu

lati

v

e E

ffec

t o

f

Tra

nsi

tio

n

to N

FR

Ss

Am

ou

nt

as

per

NF

RS

s

Assets









Current tax assets

Investment in susidiaries


Investment property



Deferred tax assets

Other assets

Total Assets

Liabilities

Due to Bank and Financial Instituions





Borrowing


Provisions


Other liabilities



Total liabilities

Equity

Share capital

Share premium

Retained earnings

Reserves



Total equity


Explanatory note is required for each line item which has been impacted by transition


4 Effect of NFRSs adoption for statement of profit or loss and other comprehensive income

Ex

pla

na

tory

No

te


(the latest period presented under

previous GAAP)

Particulars

Pre

vio

us

GA

AP

Eff

ect

of

Tra

nsi

tio

n

to N

FR

Ss

Am

ou

nt

as

per

NF

RS

s

Interest income

Interest expense

Net interest income


Fee and commission expense



Net trading income




losses


Operating expense

Personnel expenses



Operating Profit




Income tax expense

Current Tax

Deferred Tax

Profit for the year


Total Comprehensive


arisen


5 Effect of NFRSs adoption for statement of cash flows

Ex

pla

na

tory

No

te


(the latest period presented under previous

GAAP)

Particulars

Previous

GAAP

Effect of

Transition to

NFRSs

Amount

as per

NFRSs

Net cash flows from operating activities

Net cash flows from investing activities

Net cash flows from financing activities

Net increase(decrease) in cash and cash equivalent

Cash and cash equivalent at the beginning of the period

Cash and cash equivalent at the end of the period

Explanatory note is required for each line item

Format of Interim Financial Statements

Format of Interim Financial Statements to be published in News Paper




Group

Bank

Assets

This

Quarter

Ending

Immediate

Previous Year

Ending

This

Quarter

Ending

Immediate

Previous Year

Ending









Current tax assets



Investment property



Deferred tax assets

Other assets

Total Assets

Liabilities





Borrowing



Provisions


Other liabilities



Total liabilities

Equity

Share capital

Share premium

Retained earnings

Reserves



Total equity





Group

Bank

Particulars

Current Year

Previous Year

Current Year

Previous Year

Corresponding

Corresponding

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to

This

Quarter

(YTD)

Interest income

Interest expense

Net interest income




income




and other losses





Operating Profit



Income tax expense

Current Tax

Deferred Tax


Condensed Consolidated Statement of Comprehensive Income




Total Comprehensive Income






Total


Group

Bank

Particulars

Current Year

Previous Year

Current Year

Previous Year

Corresponding

Corresponding

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to This

Quarter

(YTD)

Capital fund to RWA

Non-performing loan (NPL) to total loan


Cost of Funds


Base Rate


Note Bank and financial institutions shall clearly mention in the interim financial report published in news paper that detailed

interim report has been published in their website



1 Appropriations





d CSR Fund xxxx


f Other xxxx





Disclosure as per other regulatory requirement


Format of Interim Financial Statements to be Uploaded on Website




Group

Bank

Assets

This

Quarter

Ending

Immediate

Previous Year

Ending

This

Quarter

Ending

Immediate

Previous Year

Ending









Current tax assets



Investment property



Deferred tax assets

Other assets

Total Assets

Liabilities





Borrowing


Provisions


Other liabilities



Total liabilities

Equity

Share capital

Share premium

Retained earnings

Reserves



Total equity






Group

Bank

Particulars

Current Year

Previous Year

Current Year

Previous Year

Corresponding

Corresponding

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to

This

Quarter

(YTD)

Interest income

Interest expense

Net interest income




income




and other losses





Operating Profit



Income tax expense

Current Tax

Deferred Tax



Statement of Comprehensive Income

Group

Bank

Particulars

Current Year

Previous Year

Current Year

Previous Year

Corresponding

Corresponding

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to

This

Quarter

(YTD)

Profit or loss for the period



-Gains(losses) from investments in equity instruments measured at fair value

-Gain(loss) on revaluation

-Actuarial gainloss on defined benefit plans


Net other compressive income that will not be reclassified to profit or loss


-Gains(losses) on cash flow hedge

-Exchange gains(losses) (arising from translating financial assets of foreign operation)


Net other compressive income that are or may be reclassified to profit or loss

c) Share of other comprehensive income of associate accounted as per equity method

Other comprehensive income for the period net of income tax

Total Comprehensive Income for the period




Total

Earnings per share


Annualized Basic Earnings Per Share



Group

Bank

Particulars Current Year

Previous Year

Current Year

Previous Year

Corresponding

Corresponding

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to

This

Quarter

(YTD)

This

Quarter

Up to This

Quarter

(YTD)

Capital fund to RWA


Cost of Funds


Base Rate



helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellipLtd

Condensed Consolidated Statement of Changes in Equity


Group


No

n-

con

tro

llin

g

inte

rest

Total equity

Sh

are

Cap

ital

Sh

are

pre

miu

m

Gen

eral

rese

rve

Ex

chan

ge

equ

aliz

atio

n r

eser

ve

Reg

ula

tory

rese

rve

Fai

r v

alu

e

rese

rve

Rev

alu

atio

n

rese

rve

Ret

ain

ed

earn

ing

Oth

er

rese

rve

To

tal






Share issued



Bonus shares issued

Cash dividend paid

Other








Share issued




Bonus shares issued

Cash dividend paid

Other



Bank


No

n-c

on

tro

llin

g

inte

rest

To

tal

equ

ity

Sh

are

Cap

ital

Sh

are

pre

miu

m

Gen

eral

rese

rve

Ex

chan

ge

equ

aliz

atio

n

rese

rve

Reg

ula

tory

rese

rve

Fai

r v

alu

e

rese

rve

Rev

alu

atio

n

rese

rve

Ret

ain

ed

earn

ing

Oth

er

rese

rve

To

tal






Share issued



Bonus shares issued

Cash dividend paid

Other









Share issued



Bonus shares issued

Cash dividend paid

Other




helliphelliphelliphelliphelliphelliphellip Ltd

Condensed Consolidated Statement of cash flows


Group

Bank

Up to

This

Quarter

Corresponding

Previous Year

Up to this

Quarter

Up to

This

Quarter

Corresponding

Previous Year

Up to this

Quarter


Interest received Fees and other income received Divided received Receipts from other operating activities Interest paid Commission and fees paid Cash payment to employees Other expense paid Operating cash flows before changes in operating assets and liabilities

(Increase)Decrease in operating assets Due from Nepal Rastra Bank Placement with bank and financial institutions Other trading assets Loan and advances to bank and financial institutions Loans and advances to customers Other assets

Increase(Decrease) in operating liabilities Due to bank and financial institutions Due to Nepal Rastra Bank Deposit from customers Borrowings Other liabilities


Income taxes paid


CASH FLOWS FROM INVESTING ACTIVITIES Purchase of investment securities









Interest received

Dividend received








Dividends paid

Interest paid






Cash and cash equivalents at helliphellip end 20hellip



1 Appropriations





d CSR Fund xxxx


f Other xxxx





Notes to the Interim Financial Statements

1 Basis of preparation

2 Statement of Compliance with NFRSs


4 Changes in accounting policies

5 Significant accounting policies

6 Segmental Information

A Information about reportable segments

Particulars Reportable

Segment 1

Reportable

Segment 2 helliphellip All Other Total


Cu

rren

t Q

uar

ter

Co

rres

po

nd

ing

Pre

vio

us

Yea

r

Qu

arte

r

Cu

rren

t Q

uar

ter

Co

rres

po

nd

ing

Pre

vio

us

Yea

r

Qu

arte

r

Cu

rren

t Q

uar

ter

Co

rres

po

nd

ing

Pre

vio

us

Yea

r

Qu

arte

r

Cu

rren

t Q

uar

ter

Co

rres

po

nd

ing

Pre

vio

us

Yea

r

Qu

arte

r

Cu

rren

t Q

uar

ter

Co

rres

po

nd

ing

Pre

vio

us

Yea

r

Qu

arte

r

Revenues from external customers

Intersegment revenues

Segment profit (loss) before tax

Segment assets

Segment liabilities

B Reconciliation of reportable segment profit or loss

Particulars Current

Quarter

Corresponding

Previous Year

Quarter

Total profit before tax for reportable segments

Profit before tax for other segments

Elimination of inter-segment profit

Elimination of discontinued operation

Unallocated amounts

ndash Other corporate expenses

Profit before tax


8 Dividends paid (aggregate or per share) separately for ordinary shares and other shares

9 Issues repurchases and repayments of debt and equity securities

10 Events after interim period

11 Effect of changes in the composition of the entity during the interim period including merger and

acquisition

Brief explanations on accounts head of the Statement of Financial Position

Assets Side

1 Cash and cash equivalent

This account shall be used for presenting the total amount of cash-in-hand balances with other

bank and financial institutions money at call and short notice and highly liquid financial assets

with original maturities of three months or less from the acquisition date that are subject to an

insignificant risk of changes in their fair value and are used by the licensed institution in the

management of its short term commitments

2 Due from Nepal Rastra Bank

Statutory balances held with Nepal Rastra Bank for compulsory cash reserve securities purchased

from Nepal Rastra Bank under resale agreement and other deposits with and receivables from

Nepal Rastra Bank shall be presented under this account head

3 Placement with bank and financial institutions

Placements with domestic as well as foreign bank and financial institutions with original

maturities of more than three months from the acquisition date are presented under this account

head



Derivative instruments like interest rate swap currency swap forward foreign exchange contract

etc held for trading as well as risk management purposes shall be presented under this head

5 Other trading assets

Trading assets are those assets that the licensed institution acquires principally for the purpose of

selling in the near term or holds as part of a portfolio that is managed together for short-term

profit shall be presented under this account head The other trading asset includes non derivative

financial assets It includes Government bonds NRB Bonds Domestic Corporate bonds Treasury

bills Equities etc held primarily for the trading purpose

6 Loan and advances to bank and financial institutions

Loan and advances given to microfinance financial institutions as well as other bank and financial

institutions shall be presented under this head Specific impairment on loan and advance to bank

and financial institutions shall be deducted

7 Loan and advances to customers

Under this head sum of the outstanding amount of all loans and advances extended to the

customers other than BFIs as well as bills purchased and discounted less the amount of

impairment allowances shall be presented Loan to employees provided according to the

Employees Bylaws of the licensed institution shall also be presented under this head

8 Investments securities

Investments made by the licensed institutions in financial instruments shall be presented under

this account head in three categories ie investment securities designated at fair value through

profit or loss investment securities measured at amortized cost and investment in equity measured

at fair value through other comprehensive income Investment other than those measured at

amortized cost shall be measure at fair value and changes in fair value shall be recognized in

profit or loss or other comprehensive income as per the business model adopted by the financial

institutions for the specific securities Where income from the investment is received in the form

of bonus shares the valuation of investment shall be made by increasing the number of shares

only without changing in the cost of investment The financial institutions shall disclose following

particulars in respect of investment in shares and debenturebond

a Following particulars shall clearly be disclosed in respect of investment in shares of other

companies


(2) Type of share (ordinary or preference) in case of preference shares including the rate of

dividend

(3) Total number of shares subscribed (including bonus shares if received)

(4) Face value per share

(5) The cost price to licensed institution

(6) Fair value of the shares at the end of the fiscal year

(7) Where a company in which the licensed institution has investment in shares has not

declared dividend for previous 3 years particulars indicating the same

b Following particulars shall clearly be disclosed in respect of investment in debentures and

bonds of other companies


(2) Rate of Interest

(3) Installment of Debenturebond subscribed

(4) Face value per debenturebond

(5) Maturity date of debenturebond

(6) The purchase price of the debenturesbond

(7) Fair value of the debenturesbond measured at fair value

The financial institution shall recognize impairment loss if any on the investment instruments

measured at amortized cost The calculation of impairment loss shall be as per requirement of

NFRSs


The financial institution shall recognize measure present and disclose the investment instruments

as per the requirement of NFRSs

9 Current tax assets

This will include any advance payment made by the licensed institution towards income tax

liabilities or other tax liabilities to the taxing authorities

10 Investment in Subsidiaries

Subsidiaries are the entities that are controlled by the bank Investment made by the bank in its

subsidiaries shall be presented in this head under separate financial statements Since the

investment amount is eliminated in consolidation process no amount shall be presented under

group financial statements

11 Investment in Associates

Associates are those entities in which the bank has significant influence but not control over the

financial and operating policies Investment made by the bank in its associates shall be presented

in this head under this account head

12 Investment properties

Land or land and building other than those classified as property and equipment and non current

assets held for sale under relevant accounting standard shall be presented under this account head

This shall include land land and building acquired as non banking assets by the Bank but not

sold

13 Property and equipment

All assets of long-term nature (fixed) like land building IT equipment fixtures and fittings

office equipment and appliances vehicles machinery leasehold developments and capital work

in progress owned by the licensed institution shall be presented under this head

14 Goodwill and intangible assets

Goodwill and intangible assets like computer software both purchased and internally generated

trade mark etc shall be presented under this account head

15 Deferred tax assets

Deferred tax assets recognized as per NFRSs on temporary deductible differences carry forward

of unused tax losses changes in tax rate etc shall be presented under this account head

16 Other Assets

This account will include any other tangible or intangible asset not mentioned above Assets held

for sale non banking assets (other than land or land and building) restricted deposits with central

banks accounts receivable interest receivable accrued income prepayments and deposit are

some of the items to be included under this head

Liabilities and Equity side

1 Due to bank and financial institutions

The balances in accounts maintained with the institution by other local and foreign banks and

financial institution shall be presented under this head Interbank borrowing interbank deposit

balances on settlement and clearing accounts as well as other amount due to bank and financial

institution shall be presented under this account head

2 Due to Nepal Rastra Bank

This account head shall also contain the amount of payable to Nepal Rastra Bank Amount

payable to NRB shall include amount of refinance facilities standing liquidity facility lender of

last resort sale and repurchase agreements deposit from NRB etc



It includes all derivative liabilities Derivative instruments like interest rate swap currency swap

forward foreign exchange contract etc held for trading as well as risk management purposes shall

be presented under this head

4 Deposits from customers

All deposit accounts other than deposit from BFIs (local and foreign) and NRB shall be presented


5 Borrowing

All domestic as well as foreign borrowing other than interbank borrowing and borrowing from

Nepal Rastra Bank shall be presented under this heading It includes borrowing from Nepal

Government borrowing from other domestic institutions borrowing from foreign bank and

financial institutions multilateral development banks etc

6 Current Tax Liabilities

The liabilities recognized for the purpose of current income tax including fees penalties shall be

included under this head

7 Provisions

A provision is recognized when as a result of a past event the licensed institution has a present

legal or constructive obligation that can be estimated reliably and it is probable that an outflow of

economic benefits will be required to settle the obligation Provision for redundancy provision

for onerous contracts provision for restructuring pending legal issues and tax litigation credit

commitments and guarantees etc shall be presented under this account head Followings are the

additional clarification on accounts presented under this account head

(a) Provision for Redundancy

It shall include benefits payable as a result of employment being terminated or based on a

dismissal plan of the licensed institution Provision for employees termination benefits like

voluntary retirement scheme shall be presented under this account head

(b) Provision for restructuring

Restructuring includes sale or termination of a line of business closure of business locations

or relocation in a region changes in management structure fundamental reorganizations that

have a material effect on the nature and focus of the bank‟s operations etc The provision of

restructuring that is recognized as per the requirement of NFRSs shall be presented under this

account head

(c) Pending legal issues and tax litigation

Provisions recognized for any pending legal issues and tax litigation matters shall be

presented under this account head

(d) Onerous contracts

Provision for onerous contract is recognized when the expected benefits to be derived by the

licensed institution from a contract is lower than the unavoidable cost of meeting its

obligation under the contract The provision amount that is recognized for onerous contract as

per NFRSs shall be presented under this heading

8 Deferred tax liabilities

Deferred tax liabilities are the amounts of income taxes payable in future periods in respect of

taxable temporary differences shall be included under this head Deferred tax liabilities that are

recognised as per requirement of NFRSs shall be presented under this account head


9 Other liabilities

Any residual liabilities not captured above shall be presented under an appropriate head in this

account Liabilities relating to employees benefits like liabilities for defined benefit obligation

gratuity and pension fund liabilities for long-service leave cash settled share based payment

liabilities short-term employee benefits etc Creditors and accruals Interest payable on deposit

and borrowing unearned income unpaid dividend etc shall be presented under this account head

10 Debt securities issued

Debenture bond or other debt securities issued by bank shall be presented under this broad

account head

11 Subordinated Liabilities

Liabilities subordinated at the event of winding up to the claims of depositors debt securities

issued and other creditors shall be included here It shall include redeemable preference share

subordinated notes issued borrowingsetc

12 Share capital

The amount of paid up share capital of the licensed institution shall be mentioned under this head

Amount credited in share capital by issuing bonus shares utilizing the accumulated profit and

reserves shall also be disclosed under this heading This shall include paid up amount of ordinary

share capital and equity component of preference share capital The convertible preference shares

which includes an option for the holder of the shares to convert the preferred shares into a fixed

number of ordinary shares at any time after a predetermined date irredeemable preference share

and perpetual debt instruments the equity component that is recognized and measured as per

NFRSs as equity as well shall be presented under this heading

13 Share premium

The amount of money collected on issue of shares in excess of its face value shall be presented

under this heading The outstanding amount in this account shall not be considered eligible for

distribution of cash dividend

14 Retained earnings

The accumulated profits which has not been distributed to shareholders and has been ploughed

back in the licensed institution‟s operations and is free for distribution of dividend to the

shareholders shall be presented under this heading

15 Reserves

Licensed institution shall include the amounts received from allocation of profits or retained

earnings in connection with maintaining reserves or created from any other process Normally

amount shall be credited to this heading having debited the accumulated profit and while using

these reserves the concerned reserve account shall have to be debited Followings are the

additional clarification of account head under reserve

(a) General Reserve

General reserve is the statutory reserve In this reserve the amount transformed from

appropriation of net profit according to the Banks and Financial Institutions Act 2073 shall

be included No type of dividend (cash or bonus share) shall be distributed from the amount

in generalstatutory reserve Approval of NRB shall be required in order to use the amount

in this reserve

(b) Exchange Equalization reserve

Exchange equalization reserve is a statutory reserve A bank which has earned foreign

exchange revaluation gain on foreign currency other than India currency has to allocate 25

percent of such revaluation gain to this reserve as per provision of the Bank and Financial


Institution Act Any amount allocated to exchange equalization reserve as per the provision

of the Bank and Financial Institutions Act shall be presented under this heading

(c) Fair Value Reserves

The fair value reserve comprises the cumulative net change in the fair value of financial

assets that are measured at fair value and the changes in fair value is recognized in other

comprehensive income until the assets are derecognized The cumulative amount of

changes in fair value of those financial assets shall be presented under this account head

(d) Assets Revaluation Reserve

Any reserve created from revaluation of assets (such as Property amp Equipment Intangible

Assets Investment Property) shall be presented under this heading Revaluation reserves

often serve as a cushion against unexpected losses but may not be fully available to absorb

unexpected losses due to the subsequent deterioration in market values and tax

consequences of revaluation

(e) Capital Reserve

The capital reserve represents the amount of those reserves which are in nature of capital

and which shall not be available for distribution of cash dividend The amount from share

forfeiture due to non-payment of remaining amount for the unpaid shares capital grants

received in cash or kind capital reserve arising out of merger and acquisition etc should be

presented under this heading

(f) Special Reserve

Any special reserve that is created as per the specific requirement of NRB directive or

special instruction of NRB shall represent special reserve The amount allocated to this

reserve by debiting retained earning account shall be presented under this heading

(g) Capital Redemption Reserve

This head shall include the statutory reserve created for making payment towards

Redeemable Non-Convertible Preference Shares

(h) Dividend Equalization Fund

For the purpose of maintaining uniformity in dividend payment certain amount of profit

during the year of profit making may be transferred shall be presented under this account

head Dividend may be distributed by debiting this account with the approval of the Board

of Directors and endorsed by the General meeting

(i) Capital AdjustmentEqualization Fund

Any amount that is allocated from the amount retained profit to a reserve that is created for

the raising capital of the Bank as well as calls is advance amount to make up minimum paid

up capital amount shall be presented under this account head

(j) Corporate Social Responsibility Fund

The fund created for the purpose of corporate social responsibility by allocating profit shall

be presented under this account head

(k) Investment Adjustment Reserve

It is a regulatory reserve created as a cushion for adverse price movements in banks

investments as directed by the Directives of Nepal Rastra Bank

(l) Actuarial GainLoss Reserve

Actuarial gain or loss that represents change in actuarial assumptions used to value

employee obligations shall be presented under this account head

(m) Regulatory Reserve


The amount that is allocated from profit or retained earnings of the Bank to this reserve as

per the Directive of NRB for the purpose of implementation of NFRSs and which shall not

be regarded as free for distribution of dividend (cash as well as bonus shares) shall be

presented under this account head The amount allocated to this reserve shall include

interest income recognized but not received in cash difference of loan loss provision as per

NRB directive and impairment on loan and advance as per NFRSs (in case lower

impairment is recognized under NFRSs) amount equals to deferred tax assets actual loss

recognized in other comprehensive income amount of goodwill recognized under NFRSs

etc

(n) Other Reserve Fund

Any reserve created with specific or non-specific purpose (except stated in above) shall be

presented under this by disclosing accounting heads

16 Non-controlling interest

Non-controlling interest (NCI) is the portion of equity ownership in a subsidiary not attributable

to the parent company which has a controlling interest and consolidates the subsidiarys financial

results with its own The bank who has a subsidiary and consolidates the financial statement of

subsidiary in its own shall present the equity portion of the subsidiary that are attributable to the

shareholders other than the bank under this account head

Brief Explanations on Accounting Heads of the Statement of Profit or Loss Account

1 Interest income

The interest income recognized as per NFRSs shall be presented under this head This heading

shall include interest income on loan and advance investment securities except on those

investment securities measure at fair value through profit or loss cash and and cash equivalent

due from Nepal Rastra Bank due from BFIs loan and advances to staff etc

2 Interest expense

The interest expenses recognized as per NFRSs shall be presented under this head The interest

accrued on deposits collected debt securities issued borrowings obtained subordinated liabilities

amount due to bank and financial institutions due to NRB etc shall be presented under this

heading

3 Fees and commission income

Fee income is earned for diverse ranges of services provided by the bank to its customers Fee

income arises on the execution of a significant act completed or from provision of services like

asset management portfolio management management advisory and service fees etc Loan

documentation fee loan management fee consortium fee commitment fee card issuance and

renewal fees prepayment and swap fee remittance fee investment banking fee asset

management fee brokerage commission on letter of credit commission on guarantee locker

rental income etc should be presented under this heading The fees and commission income that

are integral to the effective interest rate on the financial assets are included in the measurement of

the effective interest rate and shall not be recognized as income however immaterial amount can

be recognized in profit or loss account as income

4 Fees and commission expense

Payouts on account of fee and commission for services obtained by the bank shall be presented

under this account head This account head shall include card related fees guarantee commission

brokerage expenses etc The fees and commission expense that are integral to the effective

interest rate on the financial liability are included in the measurement of the effective interest rate

and shall not be recognized as expense

5 Net trading income

Trading income comprises gains less losses relating to trading assets and liabilities and includes

all realized interest dividend and foreign exchange differences as well as unrealized changes in

fair value of trading assets and liabilities shall be presented under this account head

6 Other operating income


Receipt of all other operating income not specifically provided under the income heads above

shall be booked and presented under this head This shall include foreign exchange revaluation

gain gainloss on sale of available for sale securities dividend on available for sale securities

gainloss on sale of property and equipment gainloss on sale of investment properties operating

lease income gainloss on sale of gold and silver finance income of finance lease etc 7 Impairment charge(reversal) for loan and other losses

Impairment loss recognized as per NFRSs on loan and other losses shall be presented under this

account head It shall includes impairment chargereversal on loan and advances to customers

loan and advances to bank and financial institutions investment securities placement with bank

and financial institutions property and equipment goodwill and intangible assets investment

properties etc 8 Personnel expenses

All expenses related to employees of a bank shall be included under this head Expenses covered

under this head include employees salary allowances pension gratuity contribution to provident

fund training expenses uniform expenses insurance staff bonus finance expense under NFRSs

cash-settled share-based payments etc

9 Other Operating expenses

All operating expense other than those relating to personnel expense are recognized and presented

under this account head The expenses covered under this account head shall include office

administration expense other operating and overhead expense directors emoluments

remuneration and non audit fee paid to auditors professional and legal expense branch closure

cost expense redundancy cost expense expense of restructuring impairment of non financial

assets expense of corporate social responsibility onerous lease provisions etc

10 Depreciation and amortization

Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life

Amortization is the systematic allocation of the depreciable amount of an intangible asset over its

useful lifeDepreciation measured and recognized as per NFRSs on property and equipment and

investment properties and amortization of intangible assets shall be presented under this account

head

11 Non operating incomeexpense

The income and expenses that have no direct relationship with the operation of transactions shall

be presented under this head The incomeexpense covered under this account head shall include

loan written off recovery of loan redundancy provision expense of restructuring etc

12 Income tax expense

The amount of income tax on net taxable profit shall be recognized and presented under this

account head This account head shall include current tax expense and deferred tax

expensedeferred tax income

Brief Explanations on Accounting Heads of the Statement of Other Comprehensive Income

1 Fair value reserve relating to investment in equity instruments

Net changes in fair value of equity instrument that are measured at fair value and the changes in

fair value is required to be recognized in other comprehensive income shall be recognized and

presented under this account head The changes may be subsequently reclassified to profit and

loss in accordance with the relevant NFRSs shall also be deducted from the fair value reserve

2 Changes in revaluation reserve

Changes in revalued amount of property and equipment and intangible assets shall be presented


3 Cash flow hedge

When a derivative is designated as the hedging instrument in a hedge of the variability in cash

flows attributable to a particular risk associated with a recognised asset or liability or a highly

probable forecast transaction that could affect profit or loss the effective portion of changes in the

fair value (losses) of the derivative is recognised and presented in Other comprehensive income

under this account head The changes may be subsequently reclassified to profit and loss in

accordance with the relevant NFRSs shall also be deducted from the fair value reserve


4 Net actuarial gainloss on defined benefit plans

Re-measurement gainlosses arising from experience adjustments and changes in actuarial

assumptions are recognized in the period in which they occur directly in other comprehensive

income and shall be presented under this account head

5 Income tax relating to these items

The income tax relating to the items shown in other comprehensive income shall be presented

under this head


g]kfn fi6laquo a+s

s]Gb|Lo sfofno



hf]lvd Jojyfkg ug] DaGwL Jojyf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfsf] sff]jfdf lglxt shf ~rfng tntf

ahf Aofhb tyf ljb]zL ljlgdo nufotsf hf]lvd Jojyfkgsf DaGwdf g]kfn fi6laquo a+s P]g )

sf] bkmf amp( n] lbPsf] clwsf k|of]u uL of] lgb]zg hfL ulPsf] 5

= hf]lvd Aojyfkg

+yfn] fdgf ugkg] hf]lvdsf] klxrfg dfkg cgudg Jojyfkg lgoGq0f lkf]l6ordfsf nflu

b[9 hf]lvd Jojyfkg +rgf tof uL sfofGjogdf Nofpg kg]5 k|efjsfL hf]lvd

Jojyfkgsf nflu +yfsf] Dk0f If]q d]6g] uL k0f Pjd PsLs[t k4lt cgz0f ug kg]5

+yfut zfg b[9 hf]lvd Jojyfkg aLr k|efjsfL DaGw yflkt xg] uL hf]lvd

Jojyfkg k|lt +yfn] k0f k|ltj4tf AoQm ug kg]5

= hf]lvd Jojyfkg sfoqmd (Risk Management Program)

-_ +yfn] sDtLdf b]xfoadf]lhdsf ljifox d]6g] uL hf]lvd Jojyfkg +rgf sfod ug

kg]5M

-s_ ~rfns ldlt pRr Jojyfkgaf6 s[o lgufgL (Oversight)

-v_ gLlt Pjd k|s[ofut ljifosf] kofKttf

-u_ k|efjsfL hf]lvd Jojyfkg sfo (Risk Management Function)

-3_ pkoQm Jojyfkg rgf k|0ffnL

-ordf_ k|efjsfL cfGtls lgoGq0f k|0ffnL Pjd Ldf (Limit)

-_ +yfsf] ~rfns ldltn] +yfn] axg ug rfx]sf] hf]lvd (Risk Appetite) +yfnfO

u|fxo xg] Ldf (Tolerance Limit) klxrfg uL hf]lvd 0fgLlt to ugkg]5 +yfsf] du|

hf]lvd Jojyfkgsf nflu ~rfns ldlt pQbfoL xgkg]5

-_ a+s tyf ljQLo +yfdf cGtlglxt vf dxTjsf dnet hf]lvd (Material Risks) sf] fdgf

ug] gLlt tyf sfoljlw +yfsf] ~rfns ldltaf6 jLs[t xgkg]5 Totf gLlt tyf

sfoljlw sDtLdf klg jifsf] Psk6s kgfjnf]sg ug] tyf cfjZos b]lvPdf cBfjlws

d]t ug kg]5 TouL +yfsf] hf]lvd Jojyfkg Da4 gLlt sfoljlw k|s[ofsf]

sfofGjog ug pRr Jojyfkgsf] stJo xg]5 +yfsf] ~rfns ldlt pRr

Jojyfkgn] hf]lvd DaGwL k|ltj]bg sDtLdf qdfdf Psk6s cfjZostf cgk hgs

dodf cWoog tyf 5nkmn ug kg]5

-$_ +yfdf k|dv hf]lvd clws[t (Chief Risk Officer - CRO) jf ot dfg kb cGtut xg]

uL jtGq hf]lvd Jojyfkg sfosf] Jojyf ug kg]5 +yfsf] cfsf Pjd sff]afsf]

ljlzi6tfFu tfbfTDo xg] uL cfjZostf cgf k|To]s hf]lvd Jojyfkgsf] nflu 5sectf5sect

jf ufe] OsfOdividedxfzfvfsf] Aojyf ug lsg]5 Hff]lvd Jojyfkg sfon] slDtdf b]xfosf

ljifox d]6g kg]5

-s_ hf]lvd DaGwL gLlt tyf sfoljlwsf] thdf tyf cBfjlws ug] DaGwL k|s[ofsf]

Jojyfkg ug]


-v_ +yfsf] a sfout OsfOxsf] dnet hf]lvdsf] lgoldt cgudg ug] tyf

cgk]lIft hf]lvdjf] lg0fostfxnfO do dodf hu ufpg]]

-u_ hf]lvd DaGwL k|ltj]bg tof ug] f] k|ltj]bg hf]lvd Jojyfkg ldlt

~rfns ldltdf k]z ug]

-3_ hf]lvd Jojyfkg sfosf a kIfxsf] k|efjsfL sfoGjogdf 3fp kyenofpg]

-_ +yfsf] cfsf k|s[lt Pjd sfo+u tfbfTDo xg] uL k|dv hf]lvd clws[tsf] sfd stAo

clwsf pNn]v ug kg]5 k|dv hf]lvd clws[tn] f]em ~rfns ldlt tLo hf]lvd

Jojyfkg ldltdf cfjlws kdf lkf]l6Euml ug kg]5

-^_ Jojflos sfo hf]lvd Jojyfkg sfonfO sg lsldsf] jfy (Conflict of Interest)

gaflemg] uL cnUofpg kg]5 t hf]lvd JojyfkgnfO hf]lvd Jojyfkg

ljefudivideOsfOsf] dfq lhDd]jfLsf] kdf lng xFbg hf]lvd Jojyfkgsf nflu Jojflos

sfo (Main Business Function) klxnf] Iff3]f (First Line of Defence) sf] kdf xg

cfjZos 5 +yfsf k|To]s sdrfL hf]lvd Jojyfkgsf nflu cfndashcfgf] lhDd]jfLk|lt

hu xg]uL hf]lvd +s[lt (Risk Culture) sf] ljsf ug kg]5

-amp_ hf]lvd 0fgLlt cgk hf]lvdnfO +yfn] aeligaxg ug rfx]sf] hf]lvdAElig (Risk Appetite) tyf

u|fXo xg] Ldf (Tolerance Limit) leq xg] uL] +yfleq jn cfGtls lgoGq0f k|0ffnL

(Internal Control System) sfod ugkg]5 cfGtls lgoGq0f k|0ffnLsf] antf kofKttf

lglZrt xg] uL +yfsf] k|efjsfL n]vfkLIf0f ufpg ~rfns ldltdividehf]lvd Jojyfkg

ldlt k|ltj4 xg kg]5

-_ +yfn] a k|sfsf dnet hf]lvdx (All Material Risks) sf] Jojyfkgsf nflu

sfofGjogdf x]sf] gLlt k|lqmof Pjd k|dv hf]lvd clws[tsf] sfofb]z hf]lvd zfg

+rgf (Risk Governance Structure) nufotsf ljifo d]6L jflifs k|ltj]bg tof uL

cflys jif dfKt ePsf] Ps dlxgfleq DalGwt klj]If0f ljefudf k]z ug kg]5

= hf]lvd juLs0f

k|efjsfL hf]lvd Joyfkgsf nflu +yfn] b]xfoadf]lhd hf]lvdsf] juLs0f ugkg]5 Mndash

-s_ shf hf]lvd

-v_ ~rfng hf]lvd

-u_ tntf hf]lvd

-3_ ahf hf]lvd

-ordf_ Aofhb hf]lvd

-r_ ljb]zL ljlgdo hf]lvd

-5_ cGo hf]lvd

$= shf hf]lvd Joyfkg ug] DaGwL Jojyf

-_ o a+saf6 hfL ulPsf] aeligshf fk6sf] juLs0f shf gf]SfgL DaGwL Jojyf -

O=k|f=lgb]zg g+= _AElig aeligPsn u|fxs tyf If]qut shf fk6 ljwfsf] Ldf lgwf0f

DaGwL Jojyf -O=k|f=lgb]zg g+= _ tyf nufgL DaGwL Jojyff -O=k|f=lgb]zg g+= _ nfO

g shf tyf nufgL DaGwL hf]lvd GogLs0f ug] cfwfsf] kdf lng kg]5

-_ shf hf]lvdsf] klxrfg dfkg cgudg lgoGq0f ug Ifd xg] uL +yfn] pkoQm gLlt

tyf sfoljlw cjnDag u]sf] xg kg]5

-_ shf DaGwL du| clVtofL +rgf jLs[t ug] lhDd]jfL DalGwt +yfsf] ~rfns

ldltsf] xg]5 +yfsf] cfsf Pjd sff]afsf] ljlzi6tfsf cfwfdf pRr JojyfkgnfO

k|Tofof]lht shf clVtofL ki6 xg kg]5

-$_ +yfn] shf Da4 sfoxM Business Solicitation shf dNofIacuteg shf jLs[lt shf k|jfx

tyf C0fLFusf] DaGw Jojyfkg htf sfox 5sectf5sect xg] uL Jojlyt u]sf] xg kg]5


-_ +yfn] gofF shf k|jfx ubf shf gjLs0f ubf jf ljBdfg shf ljwf yk ubf shf

ljZn]if0f DaGwL dNofIacutegsf kofKt cfwfx to u]sf] xgkg]5 hg k|of]hg jf p2]Zosf

nflu shf k|jfx xg] xf]] f]xL p2]Zo jf k|of]hgdf g shf pkof]u xg]df tyf eOx]sf]

DaGwdf DalGwt +yfn] kofKt cfwfxsf] ljZn]if0f uL osLg u]sf] xg kg]5

-^_ aeligsAElig jusf jfl0fHo a+s tyf aeligvAElig jusf fli6laquoo tsf ljsf a+ssf] xsdf shf k|tfj

dNofIacuteg k|of]hgfy shf hf]lvd dNofIacuteg k|0ffnL (Credit Risk Rating System) sf] ljsf

DalGwt +yf jodn] u]sf] xg kg]5 Totf] k|0ffnLn] u|fxs Jojfosf] fv Pjd

ljZjlgotfnfO k|efjsfL 9+un] d]6]sf] xg kg]5 Totf] dNofIacutegnfO C0fLsf] Due

Diligence sf] cfwfsf] kdf lngkg]5 +yfn] otf] dNofIacuteg Kf|0ffnL tof ubf cGtfli6laquoo

pTs[i6 cEofxnfO cgz0f ug Sg]5

-amp_ shf DaGwL sfuhft shf eStfgLsf] cgudg shf kmfOn Pjd If0f DaGwL

sfuhftxsf] clen]v tyf JolQmut rgfsf] cBfjlws clen]v sfod ug] k|of]hgsf nflu

+yfn] plrt k|sfsf] shf k|zfg DaGwL sfo (Credit Administration Function) cjnDag

ug kg]5

-_ Dk0f shfxsf] Psn tyf If]qut kdf cfjlws kgfjnf]sg xg] Jojyf ugkg]5

Totf] kgfjnf]sgnfO u|fxs+usf] DaGw Jojyfkgsf] 0fgLlt thdf ug] cfwfsf] kdf

lngkg]5

-(_ +yfsf] ~rfns ldltn] to u]sf] aeligaxg ug rfx]sf] hf]lvdAElig (Risk Appetite) tyf u|fXo

xg] Ldf (Tolerance Limit) Pjd lgodg DaGwL Jojyfx d]tnfO b[li6ut uL +yfn]

cfkmg shf Ldfx -htM If]qut p2]Zout lgis[o shf Ldf cflb_ lgwf0f ug d]t

k|]lt ulPsf] 5

-)_ +yfFu lgis[o shfsf] oyf]lrt Jojyfkgsf nflu plrt gLlt tyf k|lqmof sfofGjogdf

x]sf] xgkg]5

-_ xljQLos0f shfsf] xsdf hf]lvdsf] ljZn]if0f ug] k|dv lhDd]jfL cujf a+ssf] xg]5

tyflk xefuL a+sxn] cfndashcfgf] 9+ujf6 hf]lvdsf] ljZn]if0f ug Sg]5g

= ~rfng hf]lvd Joyfkg ug] DaGwL Jojyf

-s_ sfot hgzlQm k|s[of k|0ffnL Pjd jfxo 36gfsf sf0f llht ~rfng hf]lvd

Jojyfkgsf nflu plrt gLlt tyf sfoljlw sfofGjog ug kg]5 n]vf rgf k|ljlw

hgzlQm Pjd gub tyf a+lsEuml sff]jf htf a ~rfng OsfOxdf pTkGg xgSg]

hf]lvdnfO otf] gLltn] d]6g kg]5

-v_ +yfn] cfgf] sff]afFu DalGwt ~rfng hf]lvdnfO Jojyfkg ug k|efjsfL cfGtls

lgoGq0f k|0ffnL tyf rgf k|0ffnLsf] ljsf ugkg]5 cfGtls n]vfkLIfsn] k|To]s

zfvfdivideljefudividesfofnosf] n]vfkLIf0f k|ltj]bgdf ~rfng hf]lvdnfO k|efjsfL kdf

Jojyfkg ug cjnDag ePsf pkfoxsf] kofKttfsf] DaGwdf d]t l6Kk0fLdividek|lts[of

dfj]z ug kg]5

-u_ rgf k|ljlwaf6 xg Sg] ~rfng hf]lvdnfO GogLs0f ug] JojyfnfO a9L k|efjsfL

agfO f]sf] lgLIf0f tyf klj]If0fnfO Jojlyt ug rgf k|ljlw DaGwL dfubzg -

Information Technology Guidelines_ hfL ulPsf] 5 f] dfubzg adf]lhd jflifs kdf

rgf k|0ffnLsf] n]vfkLIf0f ugkg] Jojyf ePadf]lhd lgoldt kdf Totf] n]vfkLIf0f

ufpg kg]5 f]sf] k|ltj]bg o a+ssf] DalGwt klj]If0f ljefudf k]z ug kg]5

-3_ hf]lvd Jojyfkg sfojf6 ~rfng Da4 hf]lvdxsf] cgudg lgoldt kdf xg] Aojyf

lxt Ifltsf] 36gfxaf] dxTjk0f rgfxM -htM 36gfsf] k|s[lt ufDeLotf oaf6

ePsf] ljQLo Iflt cflb_ Jojlyt 9+uaf6 xg] k|0ffnL cjnDag ug kg]5


-ordf_ plrt Disaster Recovery Business Continuity Plan thdf uL ljleGg lsldsf k|sf]kxsf

afahb Jojfo lgGttfsf] lglZrttf ugkg]5 otf of]hgfx jflifs kdf cEof

(Drill) uL cBfjlws ug kg]5

-r_ sg sdrfL k|lt clws lgetf Pp6 sdrfL nfdf] do Ps yfgdf x] sfo ug] tyf

sdrfL aLr ldnf]df]tf]sf sf0f pTkGg xg Sg] sdrfL Da4 hf]lvd GogLs0fsf nflu

sdrfL kbyfkg Pjd jf nufotsf sfo k|efjsfL xg kg]5

-5_ k|fs[lts k|sf]k nufotsf 36gfxn] ljQLo k|0ffnLsf] Jofjflos lgGttfdf kfg Sg]

k|ltsn cnfO GogLs0f ug o a+saf6 Ohfhtkqk|fKt +yfxn] Contingency

Management Framework tof kfL nfu ug kg]5

-h_ ~rfng hf]lvd sd ub u|fxsxnfO a+lsEuml ]jf k|of]udf Iffsf] k|Tofelt lbnfpg a+s

tyf ljQLo +yfxn] Chip Based 8]la6 qm]l86 lk|k]8 cflb sf8x dfq hfL ugkg]5

^= tntf hf]lvd Joyfkg ug] DaGwL Jojyf

-_ +yfdf Aofjflos k|s[lt cfsf Pjd sff]jfsf] ljlzi6tfsf cfwfdf sfoljlw tyf

dfubzg lxtsf] pkoQm tntf hf]lvd Jojyfkg gLlt sfofGjog ugkg]5

-_ tntf DaGwL hf]lvd GogLs0f ug +yfn] cfgf] DklQ tyf bfloTjnfO eQmfgL cjlw

(Maturity Period) sf] cfwfdf ljleGg do cGtfn (Time Interval) df juLs0f ug kg]5

o k|of]hgsf] lgldQ +nUg lgb]zg kmf=g+= = adf]lhdsf] tntf ljj0f (Liquidity Profile)

qdfls kdf tof uL qodf -cf]h k rt cf dfGt_ dfKt ePsf] kGw|


-_ +yfn] DklQ tyf bfloTjsf] eQmfgL cjlwsf] cfwfdf lgDgfgf do cGtfnsf]

juLs0f ug kg]5

-s_ () lbg Ddsf] eQmfgL cjlw ePsf DklQ tyf bfloTj

-v_ () lbg eGbf a9L ) lbgDdsf] eQmfgL cjlw ePsf DklQ tyf bfloTj

-u_ ) lbg eGbf a9L amp) lbgDdsf] eQmfgL cjlw ePsf DklQ tyf bfloTj

-3_ amp) lbg eGbf a9L jif Ddsf] eQmfgL cjlw ePsf DklQ tyf bfloTj

-ordf_ jif eGbfa9L eQmfgL cjlw ePsf DklQ tyf bfloTj

-$_ lglZrt eQmfgL cjlw ePsf DklQ tyf bfloTjnfO pkaFbf -_ adf]lhdsf] do cGtfndf

dfj]z ug kg]5

-_ +yfsf] lglZrt eQmfgL cjlw gePsf rNtL tyf art lgIf]k htf bfloTjdWo] k|fylds

lgIf]ksf] kdf x]sf Gogtd sfod ugkg] dfHbftsf] c+zDdsf] sd Ps jifeGbf a9L

cjlwsf] do cGtfnleq dfj]z ug kg]5 rNtL tyf jrt lgIf]ksf] pQm c+zsf] oyfy

cgdfg +yf jo+n] ug kg]5 fdfGotM yfoL kdf lxxg] rNtL lgIf]ksf] c+znfO

k|fylds lgIf]ksf] kdf lng kg]5

-^_ +yfsf] tntf DaGwL hf]lvdnfO GogLs0f ug] p2]Zon] |f]t klrfngdf jb]zL db|fdf

k|jfx ePsf] shf fk6sf] cgkft (Credit to Core Capital and Domestic Deposits Ratio ndash CCD

Ratio) )amp cfDdsf] nflu k|ltzt gf3g gxg] uL Ldf tf]lsPsf] 5 t

shfdivide|f]t klrfng cgkft -CCD Ratio) u0fgf ubf cGta+s lgIf]knfO |f]t klrfngdf

dfj]z ug kfOg] 5g

ki6Ls0fM

-s_ o k|of]hgsf nflu aelig|f]t klrfngAElig eGgfn] jb]zL db|fdf lnPsf] lgIf]k k|fylds kFhL

jb]zL db|fdf hfL ulPsf] C0fkq jif jf f] eGbf a9L cjlwsf] ljb]zL db|fdf

lnPsf] C0fnfO hgfpg]5


-v_ o k|of]hgsf nflu aeligcGta+s lgIf]kAElig eGgfn] sg Ohfhtkqk|fKt +yfn] csf]

Ohfhtkqk|fKt +yfnfO lbPsf] shfdividefk6L sd f]xL +yfdf lgIf]ksf] kdf flvPsf]

sdnfO hgfpg]5

-u_ o Jojyfcgf |f]t klrfngdf jb]zL db|fdf k|jfx ePsf] shf fk6sf] cgkft

(Credit to Core Capital and Domestic Deposits Ratio ndash CCD Ratio) pNn+3g xg] cjyf

ePsf a+s tyf ljQLo +yfxn] qmlds kdf )ampamp k dfGtleq tf]lsPsf] cgkft

sfod ulSg kg]5

-amp_ shfdivide|f]t klrfng cgkft (CCD Ratio) sf] cgudg tyf xhfgf DaGwL Jojyf M

-s_ shfdivide|f]t klrfng cgkft CCD Ratio sf] cgudg blgs kdf ulg]5

-v_ dfls cft cfwfdf Totf] cgkft gf3]df DalGwt klj]If0f ljefu dfkmt

xhfgf nufOg]5

-u_ k|To]s dlxgfsf] ut]b]lv dfGtDdsf] k|To]s sfolbg -fjhlgs ljbf jfx]s_ sf]

cfwfdf dfls cft cgkft lgwf0f ulg]5

-3_ tf]lsPsf] Ldf gf3]sf] xsdf g]kfn fi6laquo a+s P]g ) sf] bkmf (( cgf xhfgf

nufOg]5 oL xhfgf nufpbf xhfgf sd lgDgfgf lgwf0f ulg]5

-k|To]s dlxgfsf] dfls cft shf aSoftf sd mdash ) k|ltztn] sfod xg] dfls

cft sd_ x a+s b

)) X

ki6Ls0f M

o Jojyfsf] k|of]hgsf] nflu CCD Ratio u0fgf ubf k|fylds kFhLsf] xsdf cl3Nnf]

qodfdf sfod ePsf] k|fylds kFhLnfO Pjd shf tyf fk6 jb]zL lgIf]ksf] xsdf

f]xL lbgsf] sdnfO lng kg]5 t qodf dfKt ePkl5 xsk|b ]o Pjd FPO sf]

jfF8kmfF8 eO f] jfktsf] kf k|fKt eO kFhL j[l4 xg uPdf k|fylds kFhL u0fgf k|of]hgsf]

nflu f] d]t dfj]z ug lsg] 5

-_ +yfdf tntfsf] du| Jojyfkgsf nflu DklQndashbfloTj ldlt (Assets Liabilities

Committee - ALCO) htf ljlzi6 +rgf sfod x]sf] xgkg]5 +yfsf] tntf lyltsf]

kgfjnf]sg ug otf] ldltsf] a7s lgoldt cGtfndf ag kg]5 tntf hf]lvd u|fXo

Ldfleq xg] uL cfjZos pkfoxsf] cjnDag u]sf] xgkg]5

-(_ +yfn] tntfdf rfk k]sf] dodf cfjZos sf]if h6fpg Contingency Funding Plan thdf

u]sf] xg kg]5

-)_ ~rfns ldlt pRr Aojyfkgn] tntf tyf tntf hf]lvd DaGwL k|ltj]bg lgoldt

kdf cWoog tyf 5nkmn ug kg]5 DklQ bfloTj Jojyfkg ldltsf] a7ssf]

5nkmnsf ljifox lg0fox 5nkmnsf nflu qdfls kdf ~rfns ldlt dIf k]z

ug kg]5

-_ +yfnfO ~rfns ldltaf6 jLs[t aeligjxg ug rfx]sf] hf]lvdAElig (Risk appetite) tyf u|fXo

xg] Ldf (Tolerance Limit) tyf lgofds lgsfon] tf]s]sf] Ldf d]tnfO dWogh uL

cfkmgf] Jojfosf] cfsf k|s[lt cgf tntf Ldfx -htM clgjfo gub dfHbft

jwflgs tntf tyf shfdivide|f]t klrfng cgkft htf Ldf_ lgwf0f ug k|]lt ulPsf] 5

amp= ahf hf]lvd Joyfkg ug] DaGwL Jojyf

-_ dNo Pjd Jofhb htf klrsxdf cfpg] ptfr9fjsf sf0f lhgf xg Sg] dnet

ahf hf]lvdsf] Jojyfkgsf nflu +yfFu cfjZos gLlt tyf sfoljlw xgkg]5

-_ sf]if Jojyfkg (Treasury Management) Fu DalGwt hf]lvd cgudg dfkg Pjd

ljZn]if0fsf nflu AEligsAElig jusf jfl0fHo a+sxn] Middle office yfkgf ug[kg]5 otf] Office


sf]if Jojyfkg DaGwL sfo (Treasury Functions) af6 jtGq xgsf fy pQm Office n]

hf]lvd Jojyfkg ljefudivideOsfOnfO d]t lkf]l6ordf ug kg]5

= Aofhb hf]lvd Joyfkg ug] DaGwL Jojyf

-_ Aofhb DaGwL ptfr9fjjf6 lhgf xg] hf]lvdnfO pkoSt 9+ujf6 Daf]wg ug Sg] uL

+yfFu plrt gLlt tyf sfoljlw xg kg]5

-_ Aofhbaf6 pTkGg xg] hf]lvdnfO GogLs0f ug b]xfo adf]lhdsf pkfox cjnDag ug

kg]5 Mndash

-s_ Aofhbdf ePsf] kljtgsf sf0f k|efljt xg] DklQx tyf bfloTjx (Interest

Sensitive Assets and Liabilities) nfO dfq DklQ tyf bfloTjdf dfj]z ug kg]5

-v_ fdfGotM DklQ tyf bfloTjsf] eQmfgL cjlw ldnfg gxg] (Maturity Mismatch)

cjyfsf] cGt ljZn]if0f -Gap Analysis_ ubf gub dfHbft (Cash Balance) Aofh

eQmfgL lbg gkg] (Non-interest Bearing Account) vftfsf] sd dfj]z ug kfOg] 5g

-u_ Aofhb hf]lvdnfO Jojlyt tyf GogLs0f ug +nUg lgb]zg kmf=g+== adf]lhdsf]

ljj0f qdfls -cf]h k rt cf dfGt_ kdf tof uL qodf dfKt

ePsf] lbgleq o a+ssf] DalGwt klj]If0f ljefudf k]z ug kg]5

-_ Aofhb hf]lvdsf] cgudg ug lnOgkg] do cGtfn (Time Interval) sf] juLs0f ubf

g]=f= a+s lgb]zg kmf=g+= = Aofhb DaGwL hf]lvd cgudg tflnsf adf]lhd ug kg]5

-$_ lglZrt eQmfgL cjlw (Fixed Maturity Period) gePsf DklQ tyf bfloTjnfO b]xfo adf]lhd

dfj]z ug kg]5 Mndash

-s_ lglZrt eQmfgL cjlw gePsf DklQx

-_ cfjlws kdf Aofhb dfof]hg xg] uL k|jfx ulPsf] shf (Floating rate loan

with interest adjusted periodically) nfO hg cjlwdf Aofhb dfof]hg ulG5

f]xL do cGtfnleq dfj]z ug kg]5

-_ sg Aofhb ljz]if kljtgFu dfof]hg xg] -htM 6]laquohL lansf] Aofhb_ uL

k|jfx ulPsf] cfjlws shfnfO aeGbf sd cjlwsf] do cGtfnleq

dfj]z ug kg]5

-v_ lglZrt eQmfgL cjlw gePsf bfloTjx

Aofhbdf ePsf] kljtgsf sf0f k|efljt xg] lglZrt eQmfgL cjlw gePsf

bfloTjx (Interest Sensitive Floating Rate Liabilities) nfO dfq hg cjlwdf Aofhb

dfof]hg ulG5 f]xL do cGtfnleq dfj]z ug kg]5

-_ cGt (Gap) dfkg b]xfo adf]lhd ug kg]5 Mndash

-s_ ljleGg do cGtfnsf sn DklQaf6 sn bfloTj 36fP f] do cGtfnsf]

DklQ tyf bfloTjsf] cGt (Gap) lgwf0f ugkg]5 pQm cGt (Gap) wgfTds

(Positive) cyjf C0ffTds (Negative) bj xg Sg]5

-v_ Aofhb hf]lvd Gog ug] k|of]hgsf] lgldQ k|To]s do cGtfnsf] l~rt cGt

(Cumulative Gap) d]t lgwf0f ugkg]5 l~rt cGt lgwf0f ubf hg do

cGtfnsf] l~rt cGt lgwf0f ugkg] xf] f] do cGtfnsf] cGt (Gap) lxt f]

eGbf cl3sf do cGtfnsf cGtnfO d]t hf]8] fVg kg]5

-u_ Aofhbdf xg Sg] Defljt kljtgnfO cgdfg (Estimate) ugkg]5 f] k|of]hgsf]

nflu fdfGotof k|ltztn] Aofhb kljtgaf6 kg hfg] cnfO x]g lsg]5

-3_ kljtg xg] cgdfg ulPsf] Aofhb pkv08 -u_ adf]lhd k|To]s do cGtfnsf]

dofjlwFu dfof]lht xg] uL lgwf0f ugkg]5 f] k|of]hgsf] lgldQ Aofhbdf


xg] dfof]lht Aofhb kljtg (Interest Rate Change - IRC) nfO b]xfosf] cgkftn]

u0fg ug kg]5 Mndash

do cGtfndf x]sf lbg divide^ lbg

ht Mmdash k|ltztn] Aofhb kljtg ePdf () lbgsf] do cGtfn xFbf

Interest Rate Change (IRC) = ()divide^)=) = )=))

-ordf_ Aofhbdf ePsf] kljtgsf sf0f a+ssf] gfkmfndashgf]Sfgdf kg uPsf] cnfO x]g

ljleGg do cGtfnsf] l~rt cGtfn (Cumulative Gap) nfO pkv08 -3_ adf]lhd

lgwf0f ulPsf] Aofhbn] u0fg uL lgwf0f ug kg]5

-^_ sg gofF a+lsordf ]jf (New Product) sf] cawf0ff tof ubf Jofhbsf] ptfr9fjsf sf0f

+yfsf] jfnftdf otf] a+lsEuml ]jfsf sf0f kg] csf] dNofIacuteg ugkg]5 Jofhb

hf]lvdnfO b[li6ut uL +yfxnfO Pricing Repricing nufot k|ltkwfTds ljZn]if0f

(Competitive Analysis) DaGwL ljlw tyf 0fgLltx thdf uL nfu ug k|]lt ulPsf] 5

(= ljb]zL ljlgdo hf]lvd Joyfkg ug] DaGwL Jojyf

-_ ljb]zL ljlgdo bdf xg] ptfr9fjaf6 pTkGg hf]lvdnfO Jojyfkg ug FyfFu plrt

gLlt tyf sfoljlw xgkg]5 ljlgdobsf] ptfr9fjaf6 +yfsf] cfo Pjd kFhLdf kgSg]

Defljt hf]lvdsf] DalGwt +yfn] dNofEumlg ugkg]5

-_ ljb]zL ljlgdo bdf cfpg] Defljt kljtgaf6 +yfsf] ljQLo cjyfdf kg Sg]

cnfO cgudg ug] p2]Zon] +nUg lgb]zg kmf=g+= = adf]lhdsf] ljj0f dfls kdf

dlxgf ljt]sf] amp lbgleq o a+ssf] DalGwt klj]If0f ljefudf k7fpg kg]5

-_ +yfn] ljb]zL ljlgdo bdf cfpg] kljtgaf6 pTkGg xgSg]] hf]lvdnfO GogLs0f ug

o a+sn] hfL u]sf] n]vf DaGwL gLlt tyf ljQLo ljj0fxsf] 9fFrf DaGwL lgb]zg -

O=k|f lgb]zg g+= $_ df pNn]v eP adf]lhdsf] 6xL 36a9 sf]if sfod fVg kg]5

-$_ +yfn] cNksfnLg tyf bL3sfnLg eQmfgL cjlwsf cfwfdf ljb]zL ljlgdonfO db|fut

kdf juLs0f uL bj cjlwsf] vb cjyf (Net Position) b]vfpg kg]5

ki6Ls0fM o k|of]hgsf] nflu aeligcNksfnLgAElig cjlw eGgfn] dlxgf jf f]eGbf sd cjlw

Demg k5

-_ +yfsf] ljb]zL ljlgdosf] blgs vb cjyf a9Ldf k|fylds kFhLsf] ) k|ltztDd xg] uL

Ldf sfod ulPsf] 5 vb cjyf pQm LdfeGbf a9L xg uPdf +yf jo+n] Totf]

cjyfnfO Ldfleq Nofpg k|of ug kg]5 dlxgfleq klg +yfn] vb cjyfnfO

Ldfleq gNofPdf g]kfn fi6laquo a+s P]g ) adf]lhd sfjfxL xg]5 vb cjyf u0fgf

ubf kljTo ljb]zL db|f lgIf]k bfloTj (Foreign Currency Deposit Liablility) tyf clu|d ljb]zL

ljlgdo vlbdividelaqmL nufot cGo Derivatives xsf sd d]tnfO dfof]hg ug kg]5

-^_ +yfn] jfnftleq jflxsf] sff]afaf6 [hgf xg Sg] ljb]zL ljlgdo DaGwL

hf]lvdsf] oyf]lrt n]vfhf]vf ub f]sf] dNofIacuteg Pjd Jojyfkg ug DalGwt +yf Ifd

xg kg]5

)= cGo hf]lvd Joyfkg ug] DaGwL Jojyf

dfly pNn]v ulP afx]ssf cGo hf]lvd ht Reputation Risk 0fgLlts hf]lvd (Strategic Risk)

Dklt z4Ls0fdividecft+ssfL lqmofsnfkdf ljQLo nufgL DaGwL hf]lvd (AMLCFT Risk) htf

hf]lvdxsf] d]t klxrfg ug kg]5 +yfn] otf j lsldsf hf]lvdxsf] Jojyfkg ug

kofKt gLlt sfoljlw thdf ug kg]5


= hf]lvd Jojyfkg DaGwL dfubzg

o a+saf6 aeligsAElig jusf jfl0fHo a+sxsf] hf]lvd JojyfkgnfO jn agfpg hfL ulPsf]

hf]lvd Jojyfkg DaGwL dfubzg (Risk Management Guidelines) nfu ulPsf]n] pQm

dfubzgnfO d]t cfwfsf] kdf lng kg]5

= bjfa kLIf0f DaGwL dfubzg

o a+saf6 Ohfhtkqk|fKt a+s tyf ljQLo +yf jo+n] tf]lsPsf] bjfa kLIf0f dfubzg -Stress

Testing Guidelines_ adf]lhd lgoldt kdf bjfj kLIf0f -6]laquo 6]li6Euml_ ug] Jojyf sfofGjog

ugdivideufpg kg]5 f] dfubzg adf]lhd bjfj kLIf0f ug] Gbedf lgDg adf]lhdsf] yk Jojyf

ulPsf] 5 Mndash

-s_ DalGwt +yfn] qodf ljQLo ljj0fsf cfwfdf bjfa kLIf0f uL Totf] kLIf0fsf]

kl0ffd af] ~rfns ldlt tyf pRr Jojyfkgdf 5nkmn ugkg]5

-v_ Totf] bjfa kLIf0fsf] nflu o a+sn] tof u]sf] Spreadsheet o a+ssf] DalGwt

klj]If0f ljefusf] undashynut dxfzfvfdf Dks fvL lng lsg]5

-u_ v08 -v_ adf]lhdsf] Spreadsheet df plNnlvt bjfa kLIf0fFu DalGwt tYofIacute Pjd

kl0ffd x]s qodf lat]sf] ) lbgleq DalGwt klj]If0f ljefusf] undashynut OsfOdf

pknAw ufpg kg]5

= vf]hL jrfpm


PsLs[t lgb]zg )amp^ sf] +yfsf] sff]afdf lglxt hf]lvd GogLs0f ug] DaGwL Jojyf

O=k|f=lgb]zg g+= divide)amp^ adf]lhdsf] lgb]zg tyf f] kZrft ldlt )ampamp ebf ut]Dd

hfL ePsf o ljifoFu DalGwt Dk0f klkqx






cjlw M

Structural Liquidity

-= nfvdf_

1= gub dfHbft

2= a+s tyf ljQLo +yfdf x]sf] dfHbft

3= ljb]zL a+sdf ulPsf] nufgL

4= sn dlg

5= sfL If)fkq

6= g]=f=a+s C)fkq

7= cGt a+s tyf ljQLo +yf shf

8= shf fk^

9= kfpg kg] Aofh

10= le lkf]

11= k|lta$tf cGtut cGo +yfxaf^ k|fKt xg]

12= qm== 20 21 22 sf ljwfxsf] eQmfgL

13= cGo

14= rNtL lgIf]k

15= art lgIf]k

16= dlt lgIf]k

17= C)fkqx

18= fk^L M

dfudividecNk rgf

cGt a+sdividelj=+yf

kgshf

cGo

19= cGo bfloTj tyf Jojyfx M

)laquoL qm]l^

eQmfgL lbgkg] lan

eQmfgL lbgkg] Aofh

Jojyfx

cGo

20= k|lta$tf cGtut cGo +yfxnfO lbgkg]

21= pkef]u egs]sf] jLs[t ljwfx

22= k|lttkqdividehdfgt -vb_

23= lkf]

24= qm== 11 cGtutsf] ljwfsf] eQmfgL

25= cGo

vb DklQ

l~rt vb DklQ


kfpgkg] Aofh hg dodf Aofh k|fKt xg] xf] f]xL dosf] DalGwt Bucket df fVg]

le lkf] eQmfgL cjlw cgfsf] DalGwt Bucket df fVg]

k|lta$tf cGtut cGo

+yfxaf^ k|fKt xg]

hg dodf ljwf k|fKt xg] ck]Iff ulPsf] f]xL dosf] DalGwt Bucket df fVg]

qm== 20 21 22 sf

ljwfxsf] eQmfgL

hdfgt afx]s cGo lawfxsf] xsdf eQmfgL cjlw cgfsf] DalGwt Bucket df

hdfgtsf] xsdf 1 jifeGbf a(Lsf] Bucket df fVg]


)laquoL qm]l^ 1 b]lv 90 lbgsf] Bucket df fVg]

eQmfgL lbgkg] lan eQmfgL cjlw cgfsf] DalGwt Bucket df fVg]

eQmfgL lbgkg] Aofh eQmfgL cjlw cgfsf] DalGwt Bucket df fVg]

Jojyfx lglZrt eQmfgL cjlw ePsf] cjyfdf f]xL adf]lhd gePsf] cjyfdf 1 b]lv 90

lbgsf] Bucket df fVg]

k|lta$tf cGtut cGo

+yfxnfO lbgkg]


Bucket df fVg]

pkef]u eOgs]sf]

jLs[t ljwfx


Bucket df fVg]

k|lttkqdividehdfgt -vb_ k|lttkqsf] xsdf eQmfgL cjlw cgfsf] DalGwt Bucket df hdfgtsf] xsdf

lautsf] Trend ljin]if)faf^ Claim Pattern yflkt uL cfpg] sd hdfgtsf] cjlw

dfKt xg] Bucket df fVg]

lkf] eQmfgL cjlw cgfsf] DalGwt Bucket df fVg]

qm== 11 cGtutsf]

ljwfsf] eQmfgL

eQmfgL cjlw cgfsf] DalGwt Bucket df fVg]


Defljt gf]SfgL jfkt sfod ulPsf Jojyfx afx]ssf vr zLifsFu DalGwt Jojyfx

g]=f= a+s lgb]zg kmf=g+= 5=2

Aofhb DaGwL hf]lvd cgudg tflnsf

Ohfhtkqk|fKt +yfsf] gfdM

cjlw M -iquest=nfvdf_

cjlw

ljj0f

ndash ()

lbg

( ndash )

lbg

ndash amp)

lbg

amp ndash

^ lbg

jif eGbf

a9L

sn

sd

= sn DklQ = sn bfloTj = cGtfn - mdash _

$= l~rt cGtfn

= dfof]lht Aofhb (IRC) ^= qdfls dgfkmf lyltdf k|efj

-l~rt cGtfn x IRC) amp= l~rt dgfkmf lylt kms

-qm=+= ^ sf] hf]8 ub hfg]_

sn DklQ cGtut Aofhbdf ePsf] kljtgsf sf0f k|efljt xg] DklQ (Interest Sensitive Assets) dfq dfj]z ug

kg]5

sn bfloTj cGtut Aofhbdf ePsf] kljtgsf sf0f k|efljt xg] bfloTj (Interest Sensitive Liabilities) dfq

dfj]z ug kg]5

Interest Rate Change


g]=f= a+s lgb]zg kmf=g+== ljb]zL ljlgdo DaGwL hf]lvd cgudg tflnsf


cjlwM -

iquest=nfvdf_

ljb]zL db|f

cNksfnLg cNksfnLg

vb cjyf

bL3sfnLg bL3sfnLg

vb cjyf

sn

vb

cjyf

vb

cjyf

k|fylds

kFhL DklQ bfloTj DklQ bfloTj

o= P= 8n

6lnEuml kfp08

hfkfgL o]g

of]

cGo db|f

eftLo kofF

sn


g]kfn fi6laquo a+s

s]Gb|Lo sfofno



+yfut zfg DaGwL Jojyf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfn] kfngf ug kg] +yfut zfg

DaGwL Jojyf DaGwdf g]kfn fi6laquo a+s P]g ) sf] bkmf amp( n] lbPsf] clwsf k|of]u uL b]xfosf

lgb]zg hfL ulPsf] 5

= ~rfnsn] kfngf ug kg] cfr0f DaGwL Jojyf

-_ Ohfhtkqk|fKt +yfsf ~rfnsn] Gogtd jLsfof]Uo cfr0f sfod ug kg]

-s_ ~rfnsn] o a+sn] hfL u]sf] cfr0f DaGwL Jojyf kfngf ug] jrgj4tfkqdf

xtfIf ug kg]5

-v_ sg JolQm ~rfnsdf lgoQm ePkl5 sfoef DxfNgeGbf klxn] cfgf] +yfFu

ljQLo jfy eP gePsf] sf ~rfns ldltnfO lnlvt kdf hfgsfL ufpg

kg]5

-u_ ~rfnsn] a+s jf ljQLo +yfsf] Jojyfkgsf] blgs sfdsfjfxLdf xtIf]k ug

xFbg

-3_ ~rfnsn]] cfgf] clwsf If]q gf3L u]sf] sfdsfjfxLk|lt ~rfns jo+ hjfkmb]xL

xg kg]5 Totf] cjyfdf +yf pQbfoL xg kg]5g

-ordf_ ~rfnsn] kbLo dofbf sfod xg] uL lzi6 af]nL Jojxf sfoznL cfr0f k|tt

ug kg]5 +yfsf] sfo jftfj0f lau|g] 3[0ff aring]if pTkGg xg] sgklg lsldsf]

ultljlw ug divideufpg xbg

-_ Ohfhtkqk|fKt +yfsf] lxt ljkLtsf ultljlwdf +nUg xg gxg]

-s_ ~rfns k|ToIf jf ck|ToIf kdf +yfsf] lxt ljklt xg] sg klg lsldsf]

ultljlwdf +nUg xg xbg

-v_ ~rfns lghsf] ljQLo jfy x]sf] u|fxsFusf] sff]afdf k|ToIf jf ck|ToIf kdf

+nUg xg xFbg sg u|fxsFu Totf] ~rfnssf] sg klg lsldn] jfldTj

fe]mbf jf hdfgtstf eO C0f lng] jf lbg] ljifodf ljQLo jfy ufFlPsf] 5 eg]

lgh ~rfns kbdf axfn xg of]Uo dflgg] 5g

-u_ ~rfns ldltn] lghsf] ljQLo jfy ufFlPsf] 5 egL k|dfl0ft gu]Dd fjhlgs

kdf lgisfzg ulPsf ]odivideC0fkqxsf] sff]afsf] xsdf o lsldsf] k|ltaGw

nfu xg] 5g

-3_ ~rfnssf] Psf3 kljfsf bon] lwtf]kq JojfoL -bnfn ahf lgdftf cflb_

sf] kdf yflkt +ul7t +yfsf] bz k|ltzteGbf a9L jfldTj u|x0f uL lwtf]kq

sff]afdf +nUg xg kfOg] 5g

-ordf_ ~rfns jf k|ltzteGbf a9L ]o lnPsf ]owgL jf lghsf] kljfsf] jfldTjdf

x]sf]divideljQLo jfy x]sf] kmd sDkgLFu 3 ef8f lnO sff]]jf ug kfOg] 5g


-_ PseGbf a9L Ohfhtkqk|fKt +yfsf] ~rfns Nnfxsf jf sfosfL clwsf k|of]u ug]

cGo sg kbdf xg gkfOg]

Pp6f +yfdf ~rfns x]sf] JolQm Psk6s csf] Ohfhtkqk|fKt +yf nufot xsfL

P]g )$ cGtut +rflnt art tyf C0f xsfL +yf tyf aLdf DaGwL Jojfo

~rfng ug] +ul7t +yf d]tsf] ~rfns Nnfxsf jf sg klg kbdf xg kfOg]

5g

-$_ +Ifssf] xlotdf xg gxg]

~rfnsn] u|fxssf] hdLg tyf hfoh]yf DaGwL sff]afdf k|zfs jf +Ifssf] xlotn]

+nUg xg xFbg olb otf] sfodf +nUg eO u|fxssf] Ohfhtkqk|fKt +yfdf x]sf]]

vftfdf xtfIf ug] clwsf k|fKt u]df ~rfns ldltaf6 Tosf] lnlvt jLs[lt lng

kg]5

-_ kbsf] bkof]u ug gxg]

~rfnsn] cfgf] kb gfd bkof]u uL sg klg lsldsf] JolQmut kmfObf xg]

lqmofsnfkdf +nUg xg kfOg] 5g Ohfhtkqk|fKt +yfsf ~rfns lghsf kljfn]

d]t lgh axfn x]sf] Ohfhtkqk|fKt +yfFu sff]af ubf kfljfls DaGwnfO hf]8g

kfOg] 5g kljfsf] ljj0f vnfO Totf kljfn] Ohfhtkqk|fKt +yfaf6 shf lng]

ePdf f] DaGwL 5nkmn lg0fodf efu lng kfOg] 5g fy fdfgxsf] vlb laqmL

ubf ]o nufot cGo k|Tofeltxsf] sff]afdf k|fyldstf kfpg jf lbgsf nflu kbsf]

pkof]u ug kfOg] 5g ouL g rfFbL ljb]zL ljlgdo ljb]zL If0fkqxsf] sectfksectf

ubf kbLo k|efj kfg kfOg] 5g

-^_ clen]v k|ltj]bg k0f Pjd bt fVg kg]

Ohfhtkqk|fKt +yfsf] n]vf DaGwL clen]v k|ltj]bg k0f Pjd bt kdf fv]sf]

xgkg]5 ~rfnsn] Ohfhtkqk|fKt +yfsf] cflwsfls n]vf DaGwL clen]v

sfuhftdf JolQmut kdf yk36 ug kfOg] 5g

-amp_ uf]klgotf sfod fVg kg]

-s_ ~rfnsn] u|fxssf] rgf sff]afsf] uf]kgLotf sfod fVg kg]5 lgh ~rfns

kbaf6 lgj[Q eOs]kl5 klg +yfn] sg u|fxsFu u]sf] uf]Ko sfo -Ohfhtkqk|fKt

+yfsf] lnlvt jLs[lt gePsf]df_ k|ltlnkL clwsf cGo kqfrf n]vf u|fxsFu

ePsf] cGo sff]afsf] ljj0f cfgf] ljQLo jfysf] nflu k|of]u ug kfOg] 5g



t k|rlnt sfggsf] cwLgdf xL ljQLo sff]af DaGwL ljj0fx t]|f] kIfnfO


-_ lgikIf dfg Jojxf ug kg]

~rfnsn] u|fxsFusf] ldqtf DaGwaf6 k|efljt geO lgikIf Pjd dfgtfsf] cfwfdf

Jofjflos Jojxf ug kg]5

-(_ lnlvt kdf hfgsfL lbg kg]

Ohfhtkqk|fKt +yfn] dfly n]lvP adf]lhdsf] cfr0f DaGwL Jojyf jLsf uL tyf

cfjZos b]v]df cfgf] cfGtls sfo k|0ffnLsf] nflu yk cfr0f DaGwL Jojyf d]t tof

uL o a+ssf] a+s tyf ljQLo +yf lgodg ljefu DjlGWft klj]If0f ljefunfO lnlvt

kdf hfgsfL lbg kg]5


-)_ ljj0f k]z ug kg]

a+s tyf ljQLo +yfn] cfgf] ~rfnsn] o lgb]zgdf tf]lsPsf cfr0fx kfngf u]

gu]sf] ljj0f jflifs kdf ljQLo ljj0fdf vnfpg kg]5 sg ~rfnsn] pQm

cfr0fxsf] kfngf gu]df f] kfngf gu]sf] ljj0f lghdfly ulPsf] sfjfxLsf] ljj0f

DalGwt klj]If0f ljefudf k7fpg kg]5

-_ ~rfns ldltsf] bo ldltsf] a7sdf lgoldt kdf pklylt xg kg]5 otf]

pklylt lel8of]divide6]ln sGkm]Gsf] dfWodaf6 d]t xg Sg]5 dgflj dflkmssf] sf0f

tyf kj rgf lagf nuftf k6seGbf a9L ldltsf] a7sdf cgklyt ePdf Totf]

~rfnssf] kb jtM lQm ePsf] dflgg]5

-_ Ps eGbf a9L JolQm Ohfhtkqk|fKt +yfsf] ~rfnsdividesfosfL k|dv xg gkfOg]

o a+saf6 Ohfhtkqk|fKt a+s tyf ljQLo +Yffdf Psf3 kljf kmd sDkgL +ul7t

+yf jf Pp6 dxsf] sDkgLaf6 Ps eGbf a9L JolQm ~rfns jf sfosfL k|dv kbdf

dgf]gogdividelgjfrgdividelgoQm xg Sg] 5g

t n3ljQ ljQLo sff]af ug] aelig3AElig jusf] ljQLo +yfdf ~rfns lgoQm ug +ul7t

+yfn] ]o lnPsf] a+s tyf ljQLo +yfdf cfkmn] lnPsf] ]o cgkftdf ~rfns lgoQm

ug afwf kyenofPsf] dflgg] 5g Pp6f Ohfhtkqk|fKt +yfn] csf] Ohfhtkqk|fKt +yf -

aelig3AElig ju afx]s_ df ]o nufgL (Cross Holding) eO ~rfns lgoQm ug of] Jojyfn] 56

lbPsf] dflgg] 5g

-_ g]kfn sf jf g]kfn sfsf] jfldTj k|fKt +ul7t +yf jf o a+s jf o a+saf6

Ohfhtkqk|fKt a+s jf ljQLo +yfsf] axfnjfnf sdrfL a+s tyf ljQLo +yf DaGwL

P]g )amp sf] bkmf sf] pkbkmf -_ sf] v08 -`_ df ePsf] Jojyf adf]lhd n3ljQ

ljQLo +yf kjfwf ljsf a+sdf afx]s cGo Ohfhtkqk|fKt a+s tyf ljQLo +yfsf]

~rfns xg kfpg] 5g

-$_ sg klg kmd tyf sDkgL sfnf]rLdf k]sf] eP sfnf]rLdf x]sf] cjlw sfnf]rLaf6

x6]sf] tLg jifDd Totf] kmd tyf sDkgLxsf] tkmaf6 ~rfns dgf]gogdividelgolQmsf] nflu

of]Uo xg] 5g

-_ +yfksdivide+yfks dxsf] ]o wf0f u]sf ]owgLn] +yfks dx afx]s cGo dxaf6

~rfnsdf pDd]bjfL lbg kfpg] 5gg

-^_ sg a+s jf ljQLo +yfdf sg JolQm jf lghsf] k|ltlglw cfgf] cfgf] ljQLo jfy x]sf]

kmddivide sDkgLdivide +yfsf tkmaf6 Ps k6s Ps eGbf a9L ~rfns kbdf lgoQmdividedgf]gog

xg Sg] 5gg

-amp_ +3Lo +rgf adf]lhdsf] yfgLo k|fb]lzs jf +3Lo txsf] kbflwsfLdf lgjflrt JolQmx

o a+saf6 Ohfhtkqk|fKt +yfdf ~rfns xFbf +yfut zfgsf] kIf sdhf] xg] xFbf

Totf kbflwsfLxn] kbdf axfn x~h]n a+s tyf ljQLo +yfsf] ~rfns ldltdf

k|ltlglwTj ug kfpg] 5gg

-_ amp) jif gf3]sf] JolQm Ohfhtqk|fKt +yfsf] ~rfns kbdf lgoQmdividekgM lgoQm tyf

dgf]lgt xg of]Uo xg] 5g fy amp$ jif gf3]sf] JolQm ~rfns kbdf axfn xg Sg]

5g

= ~rfnsdivide~rfns ldltsf] stJo pQbfloTj

jfwf0faf6 lgIf]k +sng uL Tosf] +If0f ug] htf] dxTjk0f sfodf +nUg Ohfhtkqk|fKt

+yfsf ~rfnsxn] cfgf ]owgLxsf] lxt dfq gx]L lgIf]kstf nufotsf f]sfjfnf

(Stakeholder) xsf] lxt +If0f ugSg] uL +yf ~rfngdf lqmofzLn xg kg]5

~rfnsxsf] cn cfr0f tyf lqmofsnfkaf6 DalGwt +yfsf fy b]zsf] du| ljQLo


k|0ffnLdf cgsn k|efj kg hfg] xFbf Totf +yfsf ~rfnsxsf] lgoQmL lghxn] kfngf ug

kg] stJo tyf axg ug kg] pQbfloTj DaGwdf b]xfo adf]lhdsf] Jojyf ulPsf] 5 Mndash

-s_ +yfnfO bIf ljj]sk0f Pjd Jofjflos kdf ~rfng ug pkoQm lsldsf] sdrfL

k|zfg ljlgodfjnL tof uL of]Uo tyf Ifd pRr kbflwsfLxsf] 5gf6 tyf lgolQm ug

kg]5

-v_ cfGtls n]vfkLIfsaf6 lgoldt kdf cfGtls n]vfkLIf0f ufpg kg]5 cfGtls

n]vfkLIf0fsf] sfo Outsource ug] ePdf k]zfut k|df0fkqk|fKt AolQmdivide+yfnfO lgoQm ug

lsg]5 fy DalGwt +yfn] cfgf] Ps hgf clws[tnfO Dks clws[tsf] lhDd]jfL

tf]Sg kg]5 cfGtls n]vfkLIfsn] sDtLdf qdfls kdf cfgf] k|ltj]bg lw n]vfkLIf0f

ldlt dIf k]z ug] Jojyf ug kg]5 pQm k|ltj]bgdf b]xfosf ljifox d]t dfj]z

ePsf] xg kg]5 Mndash

-c_ cfGtls n]vfkLIf0fdf +nUg hgzlQmsf] ljj0f

-cf_ f] sfo DkGg ug nfu]sf] sfo lbg

-u_ sg Pp6f +yfsf] Internal Audit DaGwL sfo ug lhDd]jfL tf]lsPsf] JolQm jf +yf tyf

f] +yfsf fem]bf jf sdrfLn] f] +yfsf] Statutory Audit DaGwL sfodf +nUg xg

kfpg] 5g TouL sg Pp6f +yfsf] Statutory Audit DaGwL sfo ug lhDd]jfL tf]lsPsf]

JolQm jf +yf tyf f] +yfsf fem]bf jf sdrfLn] f] +yfsf] Internal Audit DaGwL

sfodf +nUg xg gkfpg] Jojyf ldltn] ldnfpg kg]5

-3_ +yf jfwf0fsf] sd klrfng ug] +yf ePsf] xFbf ~rfnsxn] +yfsf] cgudg

tyf klj]If0f sfo j9L ljj]sk0f Ifd tLsfn] ug kg]5

-ordf_ +yfsf sdrfLxnfO clVtof k|Tofof]hg u] klg lghxsf] lqmofsnfksf] clGtd bfloTj

~rfnsxn] g axg ug kg] xFbf ~rfns ldltsf] a7sdf sdrfLx dfly ulPsf

klj]If0f tyf sfjfxL DaGwL clen]v fVg kg]5

-r_ +yfsf] nufgL tyf shf gLlt DklQ tyf bfloTj Jojyfkg ah]l6Euml of]hgf cGo

cfjZos ljifodf lnlvt gLlt tyf of]hgf thdf uL sdrfLxnfO kfng ug nufpg

kg]5

-5_ ~rfnsxn] Ohfhtkqk|fKt +yfsf] cjyf Pjd ultljlw Jojyfkgn] clVtof u]sf

gLlt DaGwdf lgoldt kdf hfgsfL lnO cfjZostf cgf wffTds pkfo ckgfpg

kg]5

-h_ ~rfns ldltsf] a7s k|rlnt sfggdf Jojyf eP cgf ag kg]5

-em_ k|rlnt sfgg o a+saf6 hfL ePsf gLlt lgb]zg tyf lgodgsf] klkfngf gePdf

~rfnsx cfgf] kbaf6 avft d]t xgSg] xgfn] Totf sfgg gLlt lgb]zg tyf

lgodg ljifodf ~rfnsx k0f hfgsf xgsf fy Ohfhtkqk|fKt +yfaf6 Totf sfgg

gLlt lgb]zg tyf lgodg kfngf eP gePsf] DaGwdf lgoldt cgudg ug kg]5

-`_ +yfsf ~rfnsxn] lgIf]kstfsf] xslxt ljkLt sfo u]df jf o a+sn] dfu u]sf

sfuhftx pknAw gufPdf g]kfn fi6laquo a+s P]g ) sf] bkmf )) adf]lhd Totf

~rfns tyf kbflwsfLnfO nufOPsf] hljfgf JolQmut kdf ltg kg]5 oL JolQmut

kdf lt]sf] hljfgf sdnfO DalGwt Ohfhtkqk|fKt +yfn] cfgf] lxfjdf vr n]vL

eQmfgL lbg kfpg] 5g

-6_ a+s jf ljQLo +yfsf] +yfks ~rfns jf zGo bzdnj Ps k|ltzteGbf a9L ]o

lnPsf] ]owgL tyf lghsf] kljf f]xL +yfsf] jtGq ~rfns xg kfpg] 5g jtGq

~rfnsn] wf0f u]sf] ]o jfldTj u0fgf ubf kljfsf a boxn] wf0f u]sf] sn

]o +VofnfO cfwf dfGg kg]5


-7_ k|rlnt sfggn] tf]s]sf] cjyfdf afx]s Ohfhtkqk|fKt +yfsf u sfosfL ~rfns

tyf cGo ~rfnsxn] k|dv sfosfL clws[tsf] cgklyltdf k|dv sfosfL clws[tsf]

xlotn] blgs sfo~rfng ug kfOg] 5g fy cWoIf tyf ~rfnsxn] cfgf]

+yfsf] n]6Kof8 tyf 5fk k|of]u uL sg klg kqfrf ug kfOg] 5g t cWoIfnfO a+s

tyf ljQLo +yf DaGwL P]g )amp sf] bkmf sf] pkbkmf -$_ adf]lhd ~rfnsn] a+s

tyf ljQLo +yfsf] Jojyfkgsf] blgs sfd sfjfxLdf xtIf]k ug xFbg eGg] Jojyfsf]

cwLgdf xL blgs sfo~rfngFu DalGwt afx]ssf ljifodf n]6Kof8 tyf 5fk k|of]u

uL kqfrf ug eg] o Jojyfn] afwf kg]5g

-8_ cfgf] ~rfns ldltsf] a7sdf ~rfns afx]ssf boxnfO cfdGq0f uL ~rfns x

a7s eQf tyf cGo ljwf k|bfg ug kfOg] 5g t a+s tyf ljQLo +yfsf] ~rfns

ldltn] cfjZostf dxz u]df vfvf ljifodf 7f] fodivide kfdzsf nflu ljQLo jfy

gePsf] lj1 JolQmnfO ~rfns ldltsf] a7sdf cfdGq0f uL cfjZos fodividekfdz k|fKt uL

f] jfkt kflgtlds k|bfg ug sDkgL lrj tyf lrjfnosf sdrfLxnfO ~rfns

ldltn] tf]s]adf]lhdsf] vr k|bfg ug eg] of] Jojyfn] afwf kyenofPsf] dflgg] 5g

-k|i6Ls0f M o k|of]hgsf nflu ~rfns afx]s cGo kbflwsfLn] ~rfns +of]hs jf

bo xg] ldltdividepkndashldltdf a7s eQf lng kfpg] 5gg t lrjfno DaGwL sfd

ug] cGo kbflwsfLnfO ldltn] tf]ls 566 eQf lbg lsg] 5 _

-9_ a+s jf ljQLo +yfdf lgjflrtdividedgf]gog ePsf] k|To]s ~rfnsn] cfkm lgjflrt jf dgf]lgt

ePsf] ldltn] a9Ldf k+lt lbgleq a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf amp

adf]lhd kb tyf uf]klgotfsf] zky lnO Sg kg]5 cWoIfn] ky ln+bf aeligsAElig jusf

Ohfhtkqk|fKt +yfxsf] xsdf uegdivide8]k6L ueg dIf aeligvAElig jusf fli6laquoo tsf

Ohfhtkqk|fKt +yfxsf] xsdf 8]k6L ueg jf o a+ssf] a+s tyf ljQLo +yf lgodg

ljefusf sfosfL lgb]zs dIf sf7df8f+ pkTosfleq k|wfg sfofno x]sf aeliguAElig jusf

fli6laquootsf Ohfhtkqk|fKt +yfxsf] xsdf o a+ssf] a+s tyf ljQLo +yf lgodg

ljefusf sfosfL lgb]zs jf lgb]zs dIf sf7df8f+ pkTosf aflx k|wfg sfofno x]sf

afFsL Dk0f aeligvAElig tyf aeliguAElig jusf Ohfhtkqk|fKt +yfxsf] xsdf DalGwt If]q x]g] g]kfn

fi6laquo a+s sfofnosf] lgb]zs dIf kb tyf uf]klgotfsf] ky lng kg]5 TouL a+s

tyf ljQLo +yfsf] ~rfns tyf sfosfL k|dvn] DalGwt a+s jf ljQLo +yfsf] cWoIf

dIf cGo kbflwsfL tyf sdrfLn] sfosfL k|dv jf lghn] tf]s]sf] kbflwsfL dIf

lng kg]5 o Jojyf adf]lhd ky glnPdf DalGwt cWoIf ~rfns kbflwsfL jf

sdrfLsf] kb jtM vf]h xg]5

-0f_ sfosfL k|dvsf] ]jf ljwfsf] lgwf0f tf]lsPsf] dfubzg cgf ug kg]M

Ohfhtkqk|fKt +Yffn ]] a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf ) df ePsf]

Jojyf d]tsf] cfwfdf Jojyfkg vr Pjd sfosfL k|dvsf] tnj eQf tyf cGo

cflys ljwfx lgwf0f ug] DaGwdf o a+saringff hfL dfubzgdf plNnlvt

dfkb08 cgf ug kg]]5

-t_ Ohfhtkqk|fKt +yfn] pTs[i6 JolQm 5gf6 (Talent-hunt) k|lqmofaf6 sdrfL egf ug kg]

cjyfdf lgikIftf kfbzLtf sfod xg] uL cnu sfoljlw thdf uL dfq egf ug]

Jojyf ugkg] 5

~rfns lzIff sfoqmd M

-_ a+s tyf ljQLo +yfdf gofF ~rfns lgoQmdividedgf]lgt eO cfP kZrft DalGwt +yfn]

cfkmgf] +rgf Jojfosf] k|s[lt +yfut zfg +yfut 0fgLlt Jojflos of]hgf

~rfnssf] stJo tyf ptbfloTj hf]lvd Jojyfkgsf DaGwdf ckgfOPsf 0fgLlt

dli6ut cflys Pjd ljQLo cjyf jtdfg sfggL Jojyf k|rngdf x]sf a+lsEuml ]jf


tyf k4lt o a+saf6 hfL ulPsf lgb]zg cflb laifox d]6L Ps dlxgfleq

cledvLs0f -Orientation_ ufpg kg]5

-_ a+s tyf ljQLo +yfn] du| a+lsEuml k|0ffnLsf] +yfut zfg Pjd hf]lvd Jojyfkgsf]

u0ft wf ugsf nflu kfblztf (Transparency) vnff (Disclosure) jfysf] aringGaring

(Conflict of Interest) cgkfngf (Compliance) cGo lgofds lgsfoFusf] DaGw Pjd

dGjo nufotsf ljifodf cGtfli6laquoo cn cEof (International Best Practice) d]6L

cfkmgf a ~rfnsxnfO x]s jif sDtLdf Psk6s cledvLs0fdividekgtfhuLs0f ufpg]

Jojyf ldnfpg kg]5

-_ a+s tyf ljQLo +yfsf ~rfns ldltn] aFbf g+= df ePsf] Jojyf d]6L

~rfnssf] of]Uotf tyf alsEuml If]qsf] sfo cgejsf cfwfdf k|To]s ~rfnsnfO k|bfg ug]

~rfns lzIff sfoqmd DaGwL sfoljlw agfO nfu ug kg]5 Totf] sfoljlwsf] divide

k|lt a+s tyf ljQLo +yf lgodg ljefu DalGwt klj]If0f ljefudf k]z ug kg]5

$= sfosfL k|dvsf] lgolQm DaGwL Jojyf

-_ Ohfhtkqk|fKt +yfsf] +Rffns ldltn] k|rlnt sfgg tyf +yfsf] k|aGwkq lgodfjnL

a+s jf ljQLo +yfsf ~rfns sfosfL k|dvsf] lgolQmsf nflu cfjZos of]Uotf tyf

sfo cgej DaGwL ljlgodfjnL )amp$ sf] Jojyfsf] cwLgdf xL sfosfL k|dvsf]

lgolQm ug kg]5 oL sfosfL k|dvsf] lgolQm ubf +yfut zfg tyf cfGtls

lgoGq0f Pjd Gtngsf] b[li6sf]0fn] ~rfns ldltsf] cWoIfnfO sfosfL k|dvsf] kdf

lgoQm ug pkoQm xg] 5g

-_ ^ jif gf3]sf] JolQm a+s tyf ljQLo +yfsf] k|dv sfosfL clws[t kbdf lgoQmdividekgM

lgoQm xg of]Uo xg] 5g fy ^( jif gf3]sf] JolQm k|dv sfosfL clws[t kbdf axfn

xg Sg] 5g t )amp cf dfGt leq ufEg]divideufleg] tyf k|flKt k|lqmof DkGg uL

PsLs[t sff]af ug] uL bO jf bOeGbf a9L jfl0fHo a+sx Psfkdf ufEg]divideufleg] tyf

k|flKt k|lqmofdf xefuL ePdf Ps k6ssf nflu ^ jif pd] gf3]sf] JolQm a+s tyf ljQLo

+yfsf] k|dv sfosfL clws[tdf lgoQmdividekgM lgoQm xg afwf kg] 5g

-_ sfosfL k|dvsf] kdf lgoQm xg] JolQmdf k|rlnt a+s tyf ljQLo +yf DaGwL sfggdf

plNnlvt of]Uotf tyf cgejsf cltlQm b]xfosf yk of]Uotf cgej tyf u0fx xg kg]5

-s_ a+lsEuml sff]afsf] nflu cfjZos kg] Jofjflos cgej

-v_ +yfsf] blgs sfo Dkfbgdf cfGtls lgoGq0f k|rlnt sfggsf] klkfngf ug]

ufpg] Ifdtf

-u_ a+lsEuml jf ljQLo Jojfosf] pRr txdf sfo u]sf]

-3_ 6f6 gkN6]sf] jf a]OdfgL jf hfnfhLsf] cff]kdf hfo gkfPsf]

-ordf_ cfgf] kj sff]afdf o a+saf6 lgnDjg gulPsf] jf o a+saf6 ePsf]

cgGwfgdf z+sfkb sff]afdf +nUg egL ls6fg gulPsf] jf Totf] lgnDjgjf6

kmsjf ePsf] kfFr jif ku]sf] jf ToTff] z+sfkb sff]afsf] +nUgtfaf6 kmfO kfPsf]

-r_ sfnf]rLdf dfj]z gePsf] jf Totf] rLaf6 kmsjf ePsf] ltg jif ku]sf]

-$_ +yfn] sfosfL k|dvsf] lgolQm u]df sfosfL k|dvn] flhgfdf lbPdf avft ePdf

jf cGo sg sf0fn] kbdQm xFbf ~rfns ldltdf x]k]m xFbf o a+ssf] a+s tyf

ljQLo +yf lgodg ljefu DalGwt klj]If0f ljefunfO tGt hfgsfL lbg

kg]5

-_ sfosfL k|dv b]z aflx hfgkg] ePdf jf cfgf] cf]xf]bfsf] sfo ug gSg] ePdf jf ft

lbgeGbf a9L do ljbfdf agkg] ePdf lghsf] yfgdf sfd ug] JolQmsf] DaGwdf o


a+ssf] a+s tyf ljQLo +yf lgodg ljefu DalGwt klj]If0f ljefunfO kj hfgsfL

lbg kg]5

-^_ +yfsf] sfo~rfng sff]af Jofjflos of]hgf tyf dgfkmflylt d]tnfO b[li6ut uL

sfosfL k|dv cGo kbflwsfL tyf sdrfLxsf] tnj tyf ljwf lgwf0f ug kg]5

Ohfhtkqk|fKt +yfaf6 sfosfL k|dvnfO k|bfg ulg] tnj eQf af]g tyf cGo ljwf

DaGwL ljj0f f] DaGwdf ePsf] sg klg kljtgsf] ljj0f lgoQm ePsf] kljtgsf]

lg0fo ePsf] cflys jif dfKt ePsf] Ps dlxgfleq o a+ssf] a+s tyf ljQLo +yf

lgodg ljefu DalGwt klj]If0f ljefunfO pknAw ufpg kg]5

-amp_ cf+lzs kdf sfd ug gxg]

sfosfL k|dvn] cfkm sfot +yf afx]s o a+saf6 Ohfhtkqk|fKt cGo sg klg

+yfdf cf+lzs kdf d]t sfd ug xFbg

-_ sg a+s jf ljQLo +yfsf] sfosfL k|dv csf] sg Jojflos +yfdf ~rfns sfosfL

k|dv cGo kbflwsfL sdrfL jf cGo sg kbdf xL sfd ug kfpg] 5g t a+s jf

ljQLo +yfn] kjfwf ljsf a+sUacute df nufgL u]sf] cjyfdf f] +yfsf] ~rfns xg o


o k|of]hgsf nflu Jojflos +yfUacute eGgfn] dgfkmf cfhg ug] p2]Zo fvL ~rflnt sg

klg +yfnfO aemg kg]5

-(_ rQmf kFhLsf] b]xfo adf]lhd eGbf a9L xg] uL ]o wf0f ug] ]owgL f] +yfsf] ~rfns

kb afx]s sfosfL k|dv nufot sg klg txsf] sdrfL kbdf lgoQm xg of]Uo xg] 5g

of] lgb]zg hfL xFbfsf avt sg JolQm +yfsf] sfosfL k|dv kbdf axfn x]sf] eP

ljBdfg sfosfnsf] afFsL cjlw kf ug eg] afwf ku]sf] dflgg] 5g

-c_ aeligsAElig jusf] Ohfhtkqk|fKt +yfdf rQmf kFhLsf] k|ltzt jf f]eGbf a9L

-cf_ aeligvAElig jusf] Ohfhtkqk|fKt +yfdf rQmf kFhLsf] k|ltzt jf f]eGbf a9L

-O_ aeliguAElig jusf] Ohfhtkqk|fKt +yfdf rQmf kFhLsf] k|ltzt jf f]eGbf a9L

-)_ lhNnftdf s]Gb|Lo sfofno jf skf]]6 sfofno x]sf a+s tyf ljQLo +yfsf sfosfL k|dv

sfofno sfdsf] lnlnfdf afx]s f]xL sfofnodf lgoldt pklyt xg kg]5

-_ sfosfL k|dv nuftf bO k6seGbf a9L pQm kbdf lgjflrt dgf]lgt jf lgoQm xg gSg]

uL DalGwt +yfn] cfkmgf] lgodfjnLdf Jojyf ugkg] 5 of] lgb]zg hfL xFbf sg a+s

tyf ljQLo +yfsf] lgodfjnLdf f] Jojyf gePsf] eP cfufdL fwf0f efn] f] DaGwL

k|tfj kflt uL lgodfjnL +zf]wg ugkg] 5

-_ k|dv sfosfL clws[t kb lQm ePsf] tLg dlxgfleq clgjfo kdf kbklt ulSg kg]5

TouL Ohfhtkqk|fKt +yfn] JojyfksLo kb egL tf]s]sf kbx d]t lQm ePsf] tLg

dlxgfleq clgjfo kdf kbklt ulSg kg]5 DalGwt +yfn] f]xL adf]lhdsf] JojYff

cfgf] sdrfL ]jf ljlgodfjnLdf d]t pNn]v ugkg]5

t Ps cfkdf ufEg]divideufleg] jf k|fKtLsf] k|lqmofdf x]sf a+s jf ljQLo +yfx aLr

ufEg]divideufleg] jf k|fKtL ug] DjGwdf o a+saf6 4flGts xdlt lbOlsPsf] cjyfdf o

a+ssf] jLs[lt lnO k|dv sfosfL clws[tsf] lgolQmsf] dofjwL yk ug lsg]5

-_ ~rfns ldltn] k|dv sfosfL clws[tnfO lgoQm ug] lnlnfdf kflgtlds cGo ljwf

nufotsf laifodf sf Demftf ubf f] Demftfdf ]jf ljwf DaGwL ztx ls6fgL uL

ki6 kdf pNn]v ug kg]5 +yfnfO ljQLo ef kg] ]jf ljwf DaGwL ztx pNn]v ubf

k|rlnt sfggL Jojyf jf ljlgodfjnLsf] Jojyf adf]lhd xg] egL laringljwfoQm cg]sfyL zAb

k|of]u uL sf Demftf ug kfOg] 5g +yfs sdrfLxdWo]af6 k|dv sfosfL clws[t

kbdf lgoQm ePsf] cjyfdf lghn] vfOkfO cfPsf] ]jf ljwf kfpg] eP f] d]t sfgfdfdf

pNn]v ugkg]5 fy of] Jojyf xg cufj ulPsf Demftfxsf DaGwdf DalGwt a+s jf


ljQLo +yfn] o Jojyf adf]lhd xg] uL fljs Demftfdf tbgkn] +zf]wgdivide kldfhg

ug kg]5

= sdrfLn] kfngf ug kg] cfr0f DaGwL Jojyf M

-_ sdrfLn] b]xfo adf]lhdsf Gogtd jLsfof]Uo cfr0fsf] t sfod ug kg]5 Mndash

-s_ Ohfhtkqk|fKt +yfsf sdrfLn] o a+sn] hfL u]sf] cfr0f DaGwL Jojyf

kfngf ug] argj4tf lxt xtfIf ug kg]5

-v_ cfgf] dftxtsf sdrfLnfO cfr0fsf] ljifodf lgb]zg lbg] hfgsfL lng] pQbfloTj

ljefuLo k|dvxsf] xg]5 sdrfLn] cgzfg jf lgod pNn+3g u]df Tosf] k|ltj]bg

DalGwt ljefuLo k|dvn] sdrfL k|zfg ljefunfO pknAw ufpg kg]5 k|zfg

ljefun] pQm k|ltj]bgsf] clen]v klj]If0fsf] qmddf o a+ssf] klj]If0f 6f]nLnfO

pknAw ufpg kg]5

-_ sdrfLn] Ohfhtkqk|fKt +yfsf] lxt ljkLtsf b]xfosf ultljlwdf +nUg xg kfOg] 5g M

-s_ sdrfL k|ToIf jf ck|ToIf kdf Ohfhtkqk|fKt +yfsf] lxt ljkLt xg] sg klg

lsldsf] ultljlwdf +nUg xg xFbg

-v_ Ohfhtkqk|fKt +yfsf] sdrfL cfgf] ljQLo jfy x]sf] u|fxsFusf] sff]afdf

k|ToIf jf ck|ToIf kdf +nUg xg xFbg

-u_ Ohfhtkqk|fKt +yfsf sdrfLsf] cfgf u|fxsFu ]o jfldTj fe]mbf C0f lng]

jf lbg] cflb sg lsldsf] ljQLo jfy ufFlPsf] 5 eg] lghn] cfgf lgs6td

klj]IfsnfO tTsfn To sfsf] hfgsfL lbg kg]5

t lgs6td klj]Ifsn] lghsf] ljQLo jfy ufFlPsf] 5 egL k|dfl0ft gu]Dd

fjhlgs kdf lgisfzg ulPsf ]odivideC0fkqxsf] sff]afsf] xsdf o lsldsf]

k|ltaGw nfu xg] 5g

-3_ cfkm sfot x]sf] Ohfhtkqk|fKt +yfsf] cltlQm cGo sg klg yfgdf k0fsfnLg

kdf Jojfo ~rfng ug xFbg

-_ cf+lzs kdf sfd ug jLs[lt lng kg]

sdrfLn] f] ++yf afx]s cGo sg klg +yfdf cf+lzs kdf sfd ug jf cGo Jofjflos

ultljlwdf +nUg xgeGbf klxn] Ohfhtkqk|fKt +yfsf] Jojyfkgaf6 lnlvt jLs[lt lng kg]5

cfgf] +yfsf] lxtdf k|ltsn c gkg] ePdf dfq lghnfO cf+lzs kdf sfd ug lnlvt

jLs[lt lbg Sg]5

-$_ sdrfL ~rfns xg kfpg] jf gkfpg] DaGwL Jojyf

Ohfhtkqk|fKt +yf jf Totf] +yfsf] clwsf+z jfldTj jf lgoGq0fdf x]sf] +yfsf]

axfnjfnf sdrfL sg klg Ohfhtkqk|fKt +yfsf] ~rfnsdivideNnfxsf xg kfpg] 5g

t b]xfo adf]lhd xg o lgb]zgn] afwf kyenofPsf] dflgg] 5g Mndash

-s_ k|rlnt sfgg adf]lhd Ohfhtkqk|fKt +yfn] yfkgf u]sf] xfos sDkgLxsf]

~rfns xg

-v_ g]kfn sfsf] nufgL ePsf Ohfhtkqk|fKt +yfn] csf] sg Ohfhtkqk|fKt

+yfdf nufgL u]sf] sf0fn] Totf] Ohfhtkqk|fKt +yfdf ~rfns dgf]gog ug

kbf g]kfn sfsf] jLs[lt lnO cfgf] sg sdrfL Totf] csf] Ohfhtkqk|fKt

+yfsf] ~rfnsdf dgf]gog xg jf

-u_ gfkmf sdfpg] p2]Zo gePsf fdflhs ]jfdf +nUg +yfx htM wflds

f+s[lts zlIfs kf]ksfL htf +yfxsf] lgodsf] kllwleq xL ~rfns xg


-_ +Ifssf] xlotdf xg gxg]

sdrfLxn] u|fxssf] hdLg tyf hfoh]yf DaGwL sff]afdf k|zfs jf +Ifssf] xlotn]

+nUg xg xFbg t sy+sbflrt otf] sfodf +nUg xg k]df sfosfL k|dvaf6 Tosf]

lnlvt jLs[lt lng kg]5

-^_ kbsf] bkof]u ug gxg]

sdrfLn] cfgf] kb gfd bkof]u uL sg klg lsldsf] JolQmut kmfObf xg] lqmofsnfkdf

+nUg xg kfOg] 5g sdrfL jf lghsf gft]bfn] d]t lghx axfn x]sf] Ohfhtkqk|fKt

+yfFu sff]af ubf kfljfls DaGwsf] k|efj kfg kfOg] 5g fy fdfgxsf] vlb laqmL

ubf ]o nufot cGo k||Tofelt sff]afdf k|fyldstf kfpg jf lbgsf nflu kbsf] pkof]u ug

kfOg] 5g ouL g rfFbL ljb]zL ljlgdo ljb]zL If0fkqxsf] sectfksectf ubf kbLo k|efj

kfg kfOg] 5|g

-amp_ rgfsf] bkof]u ug gxg]

sdrfLn] Ohfhtkqk|fKt +yfsf] sff]afsf] lnlnfdf k|fKt sg klg rgfsf] bkof]u

ug tyf sg klg rLs[t ePsf] sDkgL jf rLs[t xg afFsL x]sf] sDkgLsf] lwtf]kq

JojfoLsf] kdf sff]afdf +nUg xg kfOg] 5g lghxn]] sfdsf] lnlnfdf afx]s cfkm

dftxtsf sdrfLnfO d]t uf]Ko fVg kg] rgf tyf clen]vsf] hfgsfL lbg xFbg

-_ clen]v sff]afsf] k|ltj]bg fVg kg]

Ohfhtkqk|fKt +yfsf] n]vf DaGwL clen]v k|ltj]bg k0f Pjd bt xgkg]5

sdrfLn] cgflws[t kdf Ohfhtkqk|fKt +yfsf] n]vf clen]v sfuhftdf JolQmut

kdf yk36 ug kfOg] 5g otf] u]df lgh sdrfL k|rlnt sfgg adf]lhd hfosf]

efuLbf xg]5

-(_ uf]klgotf sfod fVg kg]

-s_ sdrfLn] k|rlnt sfgg adf]lhd u|fxssf] rgf u|fxsFu ePsf] sff]afsf]

uf]kgLotf sfod fVg kg]5 lgh ]jfaf6 lgj[Q eOs]kl5 klg Totf] sff]afsf]

uf]klgotf -k|ltlnkL clwsf cGo kqfrf n]vf u|fxsFu ePsf] cGo sff]afsf]

ljj0f_ cfgf] jf c ssf] ljQLo jfysf] nflu k|of]u ug kfOg] 5g



t k|rlnt sfggsf] cwLgdf xL a+lsEuml sff]af DaGwL ljj0fx t]|f] kIfnfO


-)_ lgikIf dfg Jojxf ug kg]

sdrfLxn] u|fxsFusf] ldqtf DaGwaf6 k|efljt geO lgikIf Pjd dfgtfsf] cfwfdf

Jofjflos sff]af ug kg]5

-_ lnlvt kdf hfgsfL lbg kg]

Ohfhtkqk|fKt +yfn] dfly n]lvP adf]lhdsf] sdrfLn] cfr0f DaGwL Jojyf jLsf u]sf]

tyf cfjZos b]v]df cfgf] cfGtls sfo k|0ffnLsf] nflu yk cfr0f DaGwL Jojyf tof uL

f] jLsf u]sf] hfgsfL o a+ssf] a+s tyf ljQLo +yf lgodg ljefu DalGwt

klj]If0f ljefunfO lnlvt kdf hfgsfL lbg kg]5

-_ cfr0f DaGwL Jojyf kfngf ePdividegePsf] hfgsfL lbg kg]

sdrfLn] o lgb]zgdf tf]lsPsf cfr0f clgjfo kdf kfngf u] gu]sf] ljj0f cflys

jif dfKt ePsf] lbgleq clgjfo kdf o a+ssf] a+s tyf ljQLo +yf lgodg


ljefu DalGwt klj]If0f ljefudf k7fpg kg]5 sg sdrfLn] pQm cfr0f kfngf

gu]df f] DaGwL ljj0f lghdfly ulPsf] sfjfxL af]sf] hfgsfL o a+ssf pkoQm

ljefudf tGt k7fpg kg]5

-_ sdrfLnfO shf k|bfg ug] DaGwdf

Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] cfgf sdrfLnfO sdrfL ljlgodfjnLdf plNnlvt

fk6Ldivideljwfsf cltlQm cfg jf cGo sg a+s tyf ljQLo +yfdf flvPsf] d2tL lb

grfFbL tyf g]kfn sfdivideg]kfn fi6laquo a+sn] hfL u]sf] C0fkqdivideartkqsf] lwtf]df shf k|bfg

ug Sg]5

-$_ Ohfhtkqk|fKt +yfsf +yfks jf ~rfnssf Psf3 kljfsf bo jf k|ltzt eGbf sd

+yfks ]o wf0f ug] ]owgLn] f]xL +yfdf sdrfLsf] kdf sfo u]sf] cjyfdf Totf]

sdrfL sg klg sdrfL olgogsf] kbflwsfL eO sfo ug xFbg

-_ sg klg a+s tyf ljQLo +yf C0f cnL Gofoflws0f nufot cGo lgsfoxaf6 ulg]

lnnfd a9fa9 nufot C0f cnL DjGwL sfoxdf DalGwt a+s tyf ljQLo +yfsf

sdrfL k|ToIf jf ck|ToIf kdf xefuL xg kfpg] 5gg a+s tyf ljQLo +yfn] cfkmgf]

sdrfL ]jf ljlgodfjnLdf d]t f]xL cgk kldfhg ugkg]5

-^_ Job Specification Know Your Employee DaGwdf

~rfng hf]lvd -Operational Risk_ GogLs0fsf nflu Ohfhtkqk|fKt +yfn] zfvf k|dv

nufot JojYffkg txsf kbflwsfLnfO lhDd]jfL Dkbf lglZrt of]Uotf tyf cgej

ku]sfxaf6 sfoDkfbg xg] uL ki6 sfoljj0f -Job Specification_ tof uL nfu ug

kg]5 sdrfL DaGwL ljj0f lgoldt kdf cBfalws uL clen]v fVgkg]5

^= sdrfL bIftf clej[l4 DaGwdf M

Ohfhtkqk|fKt a+s tyf ljQLo +yfn] cfkmgf sdrfLsf]] bIftf clej[l4sf nflu k|To]s jif ut


kg]5 t of] Jojyf cflys jif )amp^divideampamp sf] nflu clgjfo xg] 5g

otf] vr ubf lgDgfgfsf ztx kfngf ug kg]5 M

-s_ tflnd tyf j[lQ ljsf vraf6 +yfsf a sdrfLxn] bIftf clej[l4df dfg cj

k|fKt ug] uL cfjZos JojYff ldnfpg kg]5

-v_ ~rfns ldltsf cWoIf ~rfns k|dv sfosfL clws[tsf] ljb]z e|d0f DaGwL sg

klg vr cfkmgf] +yfsf] tkmaf6 k|ltlglwTj ub ef jf Dd]ngdf xefuL xFbfsf]

k|ltlglw d08nsf] vr o cGtut dfj]z ug kfOg] 5g

-u_ k|fylds alsordf sfo (Core Banking Functions) Fu k|ToIf DalGwt a9Ldf tLg dlxgfDdsf]

jb]zL jf ljb]zL tflnd tyf uf]i7L DaGwL vr dfj]z ug kfOg]5

-3_ tflnddf dgf]lgtdividexefuL xFbf a+ssf] lgodfgf nfUg] vr o cGtut dfj]z ug

kfOg]5

-ordf_ tflnd k|bfos +yfsf] 5gf6 ubf Totf] +yfsf] Voflt k|lti7f ljZjgLotfnfO cfwf

agfpg kg]5

-r_ jb]zL tflnd tyf uf]i7Lsf] xsdf a+lsordf If]qFu DalGwt tflnd k|bfg ug] +yf g]kfn

fi6laquo a+s tyf g]kfn sfn] cfof]hgf u]sf tflnd uf]i7L cglzIf0f sfoqmd ]ldgf

cflbdf xefuL ufpFbf nfUg] vr tyf +yf cfkmn] jf cfg cfjfLo tflnd s]Gb| dfkmt

tflnd ~rfng ubf nfUg] vrnfO tflnd tyf j[lQ ljsf vrdf dfj]z ug kfOg]5

-5_ rfn cflys jifdf sdrfLxsf]] bIftf clej[l4df tf]lsP cgfsf] sd vr xg gs]df

Totf] afFsL sdnfO sdrfLsf]] bIftf clej[l4 sf]ifdf hDdf uL cfufdL cflys jifdf vr


ug kg]5

-h_ a+s tyf ljQLo +yfxn] cfgf] +yfdf sfot xfos tb]lv clws[t tDdsf

sdrfLnfO a+lsEuml DaGwL tflnd clgjfo kdf k|bfg ug] Aojyf ug kg]5 a+s tyf

ljQLo +yfn] a+lsEuml If]qdf bIf hgzlQmsf] ljsf ugsf nflu cfgf] +yfdf gofF egf

ePsf sdrfLnfO a+s k|j]z u]sf] jifleq o k|sfsf] tflnd k|bfg uL Sg kg]5

-em_ a+s tyf ljQLo +yfsf ~rfns ldltn] sdrfLsf]] bIftf clej[l4 DaGwdf sfoljlw

agfO nfu ug kg]5 Totf] sfoljlwsf] divide k|lt a+s tyf ljQLo +yf lgodg ljefu


amp= cfGtls ldltdividepkndashldlt DaGwL Jojyf

-_ a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf ^ amp ^) ^ df ePsf] Jojyf

cgf ~rfns ldltn] cfgf] hjfkmb]xLdf b]xfo adf]lhd xg] uL ldltdividepkndashldlt

u7g uL sfd stJo clwsf d]t tf]Sg kg]5M

-s_ a+s tyf ljQLo +yfn] cfgf] sfd sfjfxLnfO k|efjsfL kdf ~rfng ug

~rfnssf] +of]hsTjdf b]xfosf ldlt jf pkndashldlt dfq u7g ug Sg]5

-c_ n]vfkLIf0f ldlt

-cf_ hf]lvd Jojyfkg ldlt

-O_ sdrfL ]jf ljwf ldlt

-O_ DklQ z4Ls0f lgjf0f DaGwL ldlt

-v_ v08 -s_ df hgs sf n]lvPsf] ePtf klg sg vf k|of]hgsf] nflu do tf]sL

u sfosfL ~rfnssf] +of]hsTjdf pkndashldlt u7g ug eg] afwf ku]sf] dfgLg]

5g

-u_ ~rfns ldltsf cWoIf ~rfns ldlt afx]s cGo sg klg cfGtls ldlt jf

pkndashldltdf dfj]z xg kfpg] 5g

-3_ v08 -s_ adf]lhd ldlt u7g ubf n]vfkLIf0f ldltdf hgf cGo ldltdf

cfjZostf cgf cfdGq0f ulg] ljz]if1 JolQm lxt sDtLdf b]lv a9Ldf

hgfDd bo xg Sg]5g

-ordf_ DalGwt +yfn] a ~rfnsxsf] of]Uotf cgej vn]sf] Profile tof uL f]sf]

cfwfdf ~rfnsxnfO pkoQm ldltdf fVg] Jojyf ug kg]5

-r_ ~rfnssf] +of]hsTjdf ul7t ldltdividepkndashldltsf boxsf] a7s eQf ~rfns

ldlt x cGo kbflwsfLxsf] eQf ~rfnssf] eGbf sd xg] uL ~rfns

ldltn] tf]s]adf]lhd xg]5

-5_ gfoa sfosfL k|dv kbdf a9jf jf gofF kbklt k|lqmofaf6 lgolQm ubf sfosfL

k|dvsf] cWoIftfdf ul7t pkldltsf] lkmfldf ldltn] ugkg]5 gfoj sfosfL

k|dveGbf tNnf] txsf sdrfLsf] a9jf jf gofF kbklt ubf k|dv sfosfL clws[tsf]

lgs6td tNnf] jlotfsf] kbflwsfLsf] +of]hsTjdf ul7t kbklt ldltsf]

lkmfldf sfosfL k|dvn] ug]5

t gfoj sfosfL k|dv eGbf lgs6td tNnf] jf gfoj sfosfL k|dv dfg kbdf

a9jf ubf sfosfL k|dvsf] lkmfldf +yfsf] sdrfL ljlgodfjnLdf ePsf

Jojyfsf] cwLgdf xL +rfns ldltn] ug kg]5

-h_ Pp6f ldltdf +of]hs x]sf] ~rfns csf] ldltdf +of]hs xg kfpg] 5g

-em_ cfGtls n]vfkLIf0f ljefusf k|dv sdrfLxsf] sfoDkfbg dNofIacuteg qmdzM

n]vfkLIf0f ldltn] n]vfkLIf0f ljefusf k|dvn] ug] ufpg] Jojyf ug kg]5


-`_ Pp6f ~rfns Ps sfosfn eGbf a9L nuftf Pp6 ldltdf +of]hs xg kfpg] 5g

-_ n]vfkLIf0f ldlt DaGwL Jojyf M

~rfns ldltn] u sfosfL ~rfnssf] dftxtdf Pp6f n]vfkLIf0f ldlt u7g ug

kg]5 f] ldltsf] bondashlrj cfGtls n]vfkLIf0f ljefusf] k|dv xg]5 f] ldltn]

+yfsf] cflys cjyfsf] dLIff cfGtls lgoGq0f n]vfkLIf0f DaGwL sfoqmd

n]vfkLIf0fsf] kl0ffd DaGwdf ljt[t 5nkmn uL JojyfkgnfO cfjZos lgb]zg lbg]5

Ohfhtkqk|fKt +yfsf cfGtls afXo n]vfkLIfsn] f] ldltdf lw kxFr fVg Sg]5g

lghxn] k]z ug] k|ltj]bg o ldltsf] k|ltj]bg pk ~rfns ldltn] ljt[t

5nkmn ug kg]5 n]vfkLIf0f ldltdf sfosfL k|dvnfO bosf] kdf fVg kfOg] 5g

t cfjZostf k]sf] cjyfdf cfdlGqt bosf] kdf af]nfpg afwf ku]sf] dflgg] 5g


-s_ k|rlnt sfgg adf]lhd Ohfhtkqk|fKt +yfsf] du| ljQLo cjyf cfGtls

lgoGq0f n]vfkLIf0f of]hgf cfGtls n]vfkLIf0fdf cf++NofOPsf ljifoxdf cfjlws

kdf dLIff uL f] DaGwdf ckgfpg kg] sbd af] JojyfkgnfO cfjZos

lgb]zg lbg] f] DaGwL emfj ~rfns ldltdf k]z ug]

-v_ afxo n]vfkLIfsn] k]z u]sf] n]vfkLIf0f k|ltj]bgdf cf+NofOPsf aFbfdivideslkmotx

pk dLIff uL wffTds sbd rfNg JojyfkgnfO lgb]zg lbg]

-u_ g]kfn fi6laquo a+saf6 lgLIf0f tyf klj]If0f uL k|ltj]bgdf cfNofOPsf

aFbfdivideslkmotxsf] sfofGjog ePdividegePsf] DaGwdf dLIff ug] tyf tL ljifoxsf]

clen]v uL ~rfns ldltnfO hfgsfL ufpg]

-3_ Ohfhtkqk|fKt +yfsf] jflifs ljQLo ljj0fnfO xL oyfy agfpg JojyfkgnfO

xof]u ug]

-ordf_ Ohfhtkqk|fKt +yfsf] sff]afsf] xndashlxfj xL oyfy ePsf] DaGwdf ~rfns

ldltnfO ljZjt tNofpgsf] fy Defljt bfloTj shf juLs0f uL f]sf] nflu

fVg kg] Jojyf DaGwdf lgoldt kdf dLIff ug]

-r_ k|rlnt sfgg tyf g]kfn fi6laquo a+saf6 hfL ulPsf lgodg Jojyfx kfngf

u]dividegu]sf] DaGwdf ldltn] dLIff ugsf fy f] DaGwL Aoxf]f cfgf]

k|ltj]bgdf pNn]v ug kg]

-5_ cfGtls n]vfkLIf0f DaGwL ljt[t sfo k|0ffnL tof uL f]sf] cfwfdf cfGtls

n]vfkLIf0f ufpg kg]

-h_ +yfsf] sfd sfjfxLdf lgoldttf ldtJolotf cflrTotf k|efjsfltf htf sfx

cjnDag ePdividegePsf] af] dLIff uL ~rfns ldltnfO cfjZos emfj lbg]

-em_ qdfls ljQLo ljj0fsf] dLIff uL ~rfns ldlt dIf k|ltj]bg k]z ug]

-`_ a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf ^ sDkgL P]g )^ sf] bkmf

^ df pNn]v ePsf sfox ug]

-_ hf]lvd Jojyfkg ldlt DaGwL JojyfM

~rfns ldltn] Pshgf undashsfosfL ~rfnssf] +of]hsTjdf Pp6f hf]lvd Jojyfkg

ldlt u7g ug kg]5 ldltsf] boxdWo] ~rfng -ck]g_ ljefusf ljefuLo k|dv

bo k|dv hf]lvd clws[t -CRO_ bondashlrj xg]5 n]vfkLIf0f ldltsf +of]hs

hf]lvd Jojyfkg ldltsf] kb]g bo xg]5 ldltsf] a7s tLg dlxgfdf sDtLdf

Psk6s ag kg]5



-s_ ljBdfg hf]lvd klxrfg tyf Jojyfkg k|0ffnLsf] kofKttf pkoQmtfsf DaGwdf

~rfns ldltnfO hfgsfL ufpg] pkoQm k|0ffnLsf] ljsfsf nflu emfj lbg]

-v_ Jofjflos ultljlwdf lglxt hf]lvdsf] t hf]lvd axg Ifdtf hf]lvd

Jojyfkgsf nflu ljsf u]sf] 0fgLlt gLltut Jojyf dfubzgsf] lgoldt

kgfjnf]sg uL f]sf] kofKttfsf DaGwdf ~rfns ldltdf emfj k]z ug]

-u_ Jojyfkgaf6 lgoldt kdf hf]lvd Jojyfkg k|ltj]bg lnO hf]lvdsf] cf+sng

dNofIacuteg lgoGq0f tyf cgudg s] sL eOx]sf] 5 f] DaGwdf 5nkmn ug]

~rfns ldltdf cfjZos emfj k]z ug]

-3_ hf]lvd dfof]lht DklQ cgf kFhLsf] kofKttf cfGtls kFhL ljZn]if0f k4lt -

ICAAP_ Jofjflos 0fgLlt cgk gLltut JojYffsf] kofKttf +yfn] lng Sg]

clwstd hf]lvd DaGwdf lgoldt kdf 5nkmn tyf ljZn]if0f uL ~rfns

ldltnfO cfjZos fo emfj lbg]

-ordf_ hf]lvd Jojyfkgsf nflu g]kfn fi6laquo a+saf6 hfL ulPsf lgb]zgdividedfulgb]zg

+yfn] lgwf0f u]sf cfGtls Ldf pkoQm k|rng cgk cfjZos gLlt Pjd

+rgf ljsf ugsf nflu ~rfns ldltnfO emfj lbg]

-r_ aeligsAElig jusf jfl0fHo a+s fli6laquootsf aeligvAElig aeliguAElig jusf Ohfhtkqk|fKt +yfn]

lgoldt kdf bjfj kLIf0f (Stress Testing) uL f]sf] kl0ffd pk 5nkmn uL f]sf

cfwfdf eljiodf ckgfpgkg] cfjZos gLlt lgdf0f jf lg0fo k|lqmofsf nflu

~rfns ldltdf emfj k]z ug]

-5_ ~rfns ldltaf6 ePsf] clVtof k|Tofof]hgsf] Ldf tyf cflrTotf ljZn]if0f uL

~rfns ldltdf cfjZos emfj lxtsf] k|ltj]bg k]z ug]

-h_ +yfsf] DklQ +rgf tL DklQx klrfngsf] cjyf Toaf6 k|fKt ug lsg]

cfo DklQxsf] u0ftdf xg] j[l4divideyenxf DklQ bfloTj ldlt -ALCO_ af6

ePsf sfoxsf] DaGwdf qdfls kdf ljZn]if0fdividedLIff uL ~rfns ldltdf

k|ltj]bg k]z ug]

-em_ cytGqsf] sg If]qdf pTkGg xg] dof jf kljtgn] +yfsf] ljQLo cjyfdf kfg

Sg] csf] DaGwdf cWoog uL f]sf] lgfs0fsf nflu s] stf] gLlt cjnDag

ugkg] xf] cfjZos emfj lxt ~rfns ldltdf k|ltj]bg k]z ug]

-$_ sdrfL ]jf ljwf ldlt DaGwL Jojyf

~rfns ldltn] Pshgf undashsfosfL ~rfnssf] +of]hsTjdf Pp6f aeligsdrfL ]jf

ljwf ldltAElig u7g ug Sg]5 pQm ldltdf +yfsf] k|dv sfosfL clws[t n]vf

DaGwL ljefusf ljefuLo k|dv bo tyf hgzlQm Aojyfkg DaGwL ljefusf ljefuLo

k|dv bo lrj xg]5g


-s_ +yfsf] aeligkflgtlds lgwf0f gLltAElig thdf ug ~rfns ldltnfO cfjZos xof]u ug]

-v_ ldltn] dondashdodf Dk0f sdrfLsf] kflgtlds +rgfsf] cWoog tyf ljZn]if0f

ug] ahfsf] kflgtlds +rgfdf cfPsf] kljtgn] +yfdf kfg] k|efjsf DaGwdf

lgoldt kn] cWoog uL ~rfns ldlt dIf k|ltj]bg k]z ug]

-u_ +yfsf] aeligkflgtlds lgwf0f gLltAElig adf]lhd k|rlnt sfgg tyf gLlt lgb]zgdf

plNnlvt Jojyfxsf] kfngf xg] uL k|dv sfosfL clws[t nufot Dk0f


sdrfLsf] kflgtlds j[l4 ugkg] b]lvPdf f]sf] cfwfx lxt ~rfns ldltdf

lkmfl ug]

-3_ +yfsf sdrfLn] Dkfbg ugkg] sfo ljj0f nIo k|ult dNofIacutegsf klrsx

d]t ljsf uL f] adf]lhd lghxsf] sfoDkfbg dNofIacuteg k|0ffnLsf] kgfjnf]sg

ug]

-ordf_ hgzlQm JojYffkg DaGwL sfox egf 5gf6 lgolQm kbyfkgf jf a9jf j[lQ

ljsf sfoDkfbg dNofIacuteg ksf tyf hfo gtd DaGw DaGwL of]hgf gLlt

tyf dfkb08x tof uL ~rfns ldlt dIf k]z ug]

-r_ sdrfL gLlt tyf sfot sdrfL +rgfsf] dLIff ug] Succession Planning tof

uL jLs[ltsf nflu ~rfns ldlt dIf lkmfl ug]

-5_ k|dv sfosfL clws[tn] cfgf] ]jf ljwf+u DaGwL ljifodf 5nkmn ug a]sf]

ldltsf] a7sdf efu lng kfpg] 5gg

-_ DklQ z4Ls0f lgjf0f ldlt DaGwL Jojyf

o a+ssf] lgb]zg adf]lhd a+s tyf ljQLo +yfn] u sfosfL ~rfnssf] +of]hsTjdf

cgkfngf -Compliance_ ljefusf ljefuLo k|dv tyf hf]lvd Jojyfkg laefusf ljefuLo

k|dv bo O=k|f= lgb]zg g+= ( sf] aFbf g+= sf] pkaFbf g+= adf]lhd lgoQm ePsf]

sfofGjog clwsfL bo lrj xg] uL DklQ z4Ls0f lgjf0f DaGwL ldlt u7g

ug kg]5 ldltdf cfjZostf cgf Ps hgf Dd ljz]if1divideDjlGwt JolQm cfdGq0f

ug lsg] 5 ldltsf] a7s sDtLdf klg tLg dlxgfdf Psk6s ag kg]5


-s_ DklQ z4Ls0f -dlg nfpG8lEuml_ lgjf0f P]g )^$ DklQ z4Ls0f -dgL

nfpG8lEuml_ lgjf0f lgodfjnL )amp o a+saf6 hfL lgb]Zfg -O=k|f=lgb]zg g+= (_

adf]lhd ePdivideu]sf sfd sfjfxLsf] dLIff uL k|ltj]bg ~rfns ldltdf k]z ug]

-v_ DklQ z4Ls0f -dlg nfpG8lEuml_ lgjf0f P]g )^$ DklQ z4Ls0f -dgL nfpG8lEuml_

lgjf0f lgodfjnL )amp o a+saf6 hfL lgb]Zfg tyf Financial Action Task Force

(FATF) aringff hfL ePsf] lkmfl (Recommendation) adf]lhd a+sn] thdf tyf

sfofGjog u]sf] cfGtls gLlt sfoljlw tyf k|s[ofut kIfxsf] kofKttf DaGwdf

5nkmn uL cfjZos gLltut Jojyf f] sf] sfofGjog ug]

-u_ DklQ z4Ls0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL klxrfg f]sf]

lgjf0fsf nflu ckgfOPsf ckgfpgkg] k|s[ofut kIf tyf f] sfodf k|of]u xg]

rgf k|ljlw k|0ffnLsf] kofKttf DaGwL 5nkmn uL cfjZos wfsf] nflu ~rfns

ldltnfO emfj lbg]

-3_ u|fxs klxrfg DaGwL Jojyfsf] laZn]if0f uL pRr kby JolQm tyf clGtd

lxtflwsfL nufot hf]lvd auLs0f cgf u|fxs klxrfg u|fxs jLsf gLlt

(Customer Acceptance Policy) thdf tyf k|efjsfL kdf sfofGjog ug] ufpg]

-ordf_ DklQ z4Ls0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL DaGwL P]g lgodfjnL

o a+saringff hfL lgb]Zfg Pjd a+ssf] cfGtls gLlt lgodsf] klkfngf tyf

sfofGjog cjyfsf] af]df qdfls k|ltj]bg ~rfns ldltdf k]z ug]

-r_ Jojyfkgaf6 b]xfo adf]lhdsf] k|ltj]bgdivideljj0f lnO 5nkmn ug] cfjZostf cgf

~rfns ldltnfO emfj lbg]

-_ AMLCFT sf] hf]lvd Jojyfkg DjGwL k|ltj]bg

-_ u|fxs klxrfgsf] cBfjlws lylt u|fxs klxrfg k4lt (CDD) sf] ljj0f

PEPs sf] ljj0f a[xt u|fxs klxrfg k4lt (ECDD) sf] ljj0f tyf onfO


l56f] 5ltf] rgf k|ljlwsf] k|of]u dfkmt yk k|efjsfL jgfpg eljiodf

cjnDag ugkg] gLltut k|s[ofut +yfut wfsf sfoxsf] ljj0f

-_ cfGtls n]vfkLIf0f afXo n]vfkLIf0f o a+ssf] lgLIf0f k|ltj]bgdf

plNnlvt DklQ z4Ls0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL DaGwL

slkmotx pk dLIff tyf f] DaGwdf gLltut Pjd k|lqmofut wf ug

kg] kIfxsf] ljt[t ljj0f

-5_ a+sdivideljQLo +yfn] gofF ]jfdividelawf zjft ubf k|ljlw (IT System) vlb ubf jfo

6laquofGkm ubf OndashalsEumldividedf]afOn alsEuml -QR Code d]t_ df]afOn jfn]6 dfkmt sd

sdfGt ubf cGo cgnfOgdivideckmnfOg dfkmt xg] sff]afdf lglxt DklQ z4Ls0f

tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL DaGwL hf]lvdsf] ljZn]if0f f]sf]

Jojyfkgsf] nflu gLltut Pj+ k|lqmofut kIfdf ugkg] cfjZos wfxsf] DaGwdf

ljt[t ljj0f

-h_ fli6laquoo Pj+ cGtfli6laquoo If]qdf DklQ z4Ls0f tyf cft+sjfbL lqmofsnfkdf ljQLo

nufgL DaGwL ePsf] ljifoxdivide36gfx Toaf6 a+sdivideljQLo +yfnfO kg Sg]

cxsf] ljZn]if0f uL hf]lvd Jojyfkg ug s] stf] gLltut Jojyf ugkg] xf] f]

DaGwdf cfjZos emfj ~rfns ldlt dIf k]z ug]

-em_ sfofGjog clwsfL +yfsf] rQmf kFhLsf] bO k|ltzt jf f] eGbf a9L ]o jfldTj

ePsf ]owgL ~rfns ldltsf box pRr JoyfkgnfO AMLCFT sf]

sfodf k|ToIf tyf lgoldt kdf +nUg xg] sdrfLnfO AMLCFT DaGwL laifodf

pkoQm 1fg xtfGt0f sfoqmdsf] Jojyfkg ug]

-`_ DklQ z4Ls0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL DaGwL cfGtls gLltut

Jojyf dfubzgsf] lgoldt kgfjnf]sg uL f]sf] kofKttfsf DaGwdf ~rfns

ldltdf emfj k]z ug]

-6_ AMLCFT k|0ffnLn] k|efjsfL kdf sfd u]dividegu]sf]] hf]lvdsf] plrt tjn]

Jojyfkg u]dividegu]sf] cjefljs ultljlwsf] kofKt cgudg xg] Jojyf u]dividegu]sf]

cfjZos k|ltj]bgx DalGwt lgsfodf k]z xg] u]dividegu]sf] olsg uL f] ljifo

+rfns ldltdf d]t 5nkmn xg] Jojyf ug]

-7_ DklQ z4Ls0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL lgoGq0f DaGwdf ljQLo

hfgsfL OsfO o a+sn] tf]s] adf]lhdsf] dfWodjf6 lgoldt kdf DalGwt

lgsfoxdf k]z ugkg] ljj0f tyf k|ltj]bgx tf]lsP adf]lhd k]z u]dividegu]sf]

DaGwdf ldltn] DklQ z4Ls0f -dlg nfpG8lEuml_ lgjf0f P]g )^$ sf] bkmf $$s

df pNn]lvt k|fjwfg k|ltsn gxg] uL 5nkmn ug]

= shf k|bfg ug aGb]h DaGwL Jojyf M

-s_ b]xfosf cjyfdf Ohfhtkqk|fKt +yfsf ~rfnsnfO shf fk6Ldivideu sf]ifdf cfwflt

ljwf k|bfg ug aGb]h ulPsf] 5 Mndash

-_ ~rfns lghsf] Psf3 kljfsf bonfO

-_ ~rfns jf lghsf] Psf3 kljfsf bo Jojyfks fe]mbf Ph]G6 jf

hdfgtstf ePsf] jf lghsf] k|ToIf ljQLo jfy ePsf] JolQm kmd sDkgL jf

+yfnfO

-_ ~rfns jf lghsf Psf3 kljfsf bon] ) k|ltzteGbf a9L ]o lnPsf] kmd

sDkgLnfO +yfnfO

-$_ ~rfns jf lghsf Psf3 kljfsf bo hdfgt a]sf] JolQm kmd sDkgLnfO jf

+yfnfO


-v_ b]xfosf cjyfdf Ohfhtkqk|fKt +yfsf +yfks dx ]owgL n]vfkLIfs sfggL

Nnfxsf tyf sdrfLnfO shf tyf usf]ifdf cfwflt ljwf k|bfg ug aGb]h ulPsf] 5 Mndash

-_ +yfks dxsf ]owgL jf rQmf kFhLsf] sn ]osf] Ps k|ltzteGbf a9L ]o

lnPsf ]owgL tyf lghsf kljfsf bo sdrfLnfO

-_ +yfks dxsf ]owgL Ps k|ltzt jf f]eGbf a9L ]o lnPsf

JolQmdividekmddividesDkgLdivide+yf sfosfL k|dv axfnjfnf n]vfkLIfs sfggL Nnfxsf

tyf sdrfL jf Totf JolQmsf] kljfsf bo jf Totf JolQmsf ljQLo jfy

ePsf kmd sDkgL +yf jf ~rfns dgf]lgt jf lgolQm ug] clwsf kfPsf kmd

sDkgL jf +yfnfO

t ljutdf sn rQmf kFhLsf] Ps k|ltzt eGbf sd ]o wf0f u]sf Ohfhtkqk|fKt

+yfsf +yfks dxsf ]owgLnfO k|bfg ePsf] shf tyf u sf]ifdf cfwflt

ljwfsf] ljt[t ljj0f jflifs ljQLo ljj0fdf vnfpg kg]5

-_ rQmf kFhLsf] Ps k|ltzteGbf a9L ]o lnPsf] ]owgL Ohfhtkqk|fKt +yfsf

sdrfL fem]bf ePsf] jf hdfgt a]sf] jf cGo lsldsf] ljQLo jfy ePsf]

JolQm kmd sDkgL jf +yfnfO

-$_ o a+sn] lgb]zg lbPsf]df afx]s Ps k|ltzt eGbf a9L ]o wf0f u]sf ]owgL

sdrfLn] bz k|ltzteGbf a9L ]o lnO dtflwsf lnPsf] kmd sDkgL jf +yfnfO

-u_ Ohfhtkqk|fKt +yfsf +yfks dxsf ]owgL ~rfns sfosfL k|dv lghsf]

kljfsf boxsf] jfldTjdf x]sf] DklQsf] lwtf]df f]xL +yfaf6 lwtf] fvL

shf k|jfx ug kfOg] 5g

-3_ sfosfL k|dv Ohfhtkqk|fKt +yfsf sdrfLxnfO Ohfhtkqk|fKt +yfsf] sdrfL

ljlgodfjnL cgfsf] ljwf cGtutsf] fk6L k|bfg ug of] lgb]zgn] afwf kyenofPsf] dflgg] 5g

pkoQm Jojyfsf cltlQm sfsf] 3f]lift p2]Zo kf ug yfkgf ePsf ljsfdns

+yf jf sDkgLnfO shf k|bfg ug o a+sn] 56 lbg Sg]5

-ordf_ Ohfhtkqk|fKt +yfn] shf k|jfxsf qmddf lwtf] dNofIacuteg ugsf nflu tof u]sf] rLdf

x]sf lwtf] dNofIacutegstfnfO shf fk6Ldivideu sf]ifdf cfwflt ljwf k|bfg ug kfOg] 5g

-r_ pkf]Qmsf] Jojyf cgkfngf ug] k|of]hgsf] nflu Ohfhtkqk|fKt a+s tyf ljQLo +yfxn]

Da4 kIfx -Related Parties_ sf] rL tof ugkg]5

-5_ ufEg]divideufleg] jf k|flKt sfodf +nUg +yfsf] z]o sff]jf DaGwL JojyfM

a+s jf ljQLo +yfsf] ~rfns sfosfL k|dv n]vfkLIfs sDkgL lrj jf a+s jf

ljQLo +yfsf] Jojyfkg tyf n]vf DaGwL sfodf k|ToIf kn] +nUg JolQm kbdf axfn

xFbfsf avt jf Totf] kbaf6 cjsfz k|fKt u]sf] ldltn] Ps jifDd DalGwt a+s jf

ljQLo +yf jf Totf] xfos sDkgLsf] lwtf]kq cfkmgf] jf cfkmgf] kljfsf] bo jf

cGo sg klg JolQm jf Totf JolQmsf] lgoGq0fdf x]sf] kmd sDkgL jf +yfsf] gfddf jf

cGo JolQmnfO vlb laqmL ug ufpg ug lbg lwtf]aGws fVg fVg nufpg jf bfg

as lng lbg xtfGt0f ug jf n]gb]g ug kfOg] 5g

t a+s tyf ljQLo +yf Ps cfkdf ufleFbf jf Pp6f a+s tyf ljQLo +yfn] csf] a+s

jf ljQLo +yfnfO k|flKt ubf ljno eP hfg] +yfsf] ~rfns sfosfL k|dv

n]vfkLIfs sDkgL lrj jf a+s jf ljQLo +yfsf] Jojyfkg tyf n]vf DaGwL sfodf

k|ToIf kn] +nUg JolQm pQm kb jf ]jfaf6 cnu ePkZrft k|rlnt sfggsf] cwLgdf

xL o a+ssf] jLs[ltdf a+s jf ljQLo +yf jf Totf] xfos sDkgLsf] lwtf]kq cfkmgf]

jf cfkmgf] kljfsf] bo jf cGo sg klg JolQm jf Totf JolQmsf] lgoGq0fdf x]sf]

kmd sDkgL jf +yfsf] gfddf jf cGo JolQmnfO vlb ljqmL ug ufpg ug lbg


lwtf]aGws fvL shf lng bfg as lng lbg xtfGt0f ug jf n]gb]g ug afwf ku]sf]

dflgg] 5g

-h_ zt k|ltzt gub dflhgdf hdfgt hfL ug Ohfhtkq k|fKt +yfsf ] cfg d2tL lb

tyf g]kfn sf g]kfn fi6laquo a+s C0fkqsf] lwtf]df shf k|bfg ug o v08df ePsf]

sg klg Jojyfn] afwf kyenofPsf] dflgg] 5g

(= cfrf+lxtf tyf zfg DaGwL Jojyf

= Ohfhtkqk|fKt a+s tyf ljQLo +yfxsf] d]t zfg sfod ug] sfodf eldsf x]sf]

xFbf zfg P]gsf] efjgf cgf cfndashcfgf] +yfdf cfrf+lxtf lgdf0f uL nfu ug kg]5

= cfndashcfgf] +yfdf zfg OsfO u7g uL zfgsf] lyltaf] dfls kdf cgudg ub

hfg kg]5

= o a+ssf] lgLIf0f k|ltj]bgdf p7fOPsf laifoxnfO tbfstfsf fy sfofGjog ug kg]5

)= jM3f]if0ff tyf DklQ ljj0f DaGwL Jojyf

-s_ Ohfhtkqk|fKt +yfsf ~rfnsxn] cfgf] af]df ofy +nUg j3f]if0ff -Self-

Declaration_ u]divideufPsf] ljj0f -cgrL ^=_ lxtsf] hfgsfL tyf DalGwt +yfn]

cfgf ~rfnsxsf] DaGwdf tof u]sf] btfdividenut lstfasf] 9fFrf -cgrL ^=_

lxtsf] ljj0f o a+sdf k]z ug kg]5

-v_ a+s tyf ljQLo +yfn] cfgf] +yfsf] ~rfnsn] cfkm jf cfgf] kljfsf bo tyf

cfgf] jf kljfsf] jfldTjdf x]sf] kmddividesDkgLsf] gfddf ljleGg a+s tyf ljQLo

+yfxaf6 lnPsf] shf DaGwL j3f]if0ff ljj0f jflifs kdf cflys jif dfKt ePsf]

ldltn] lbgleq ~rfns ldltdf k]z uL cBfjlws uL fVg kg]5

-u_ +yfn] k|dv sfosfL clws[t tyf clws[t tsf sdrfLx lgolQm ubf o lgb]zgsf]

cgrL g+= ^= adf]lhdsf] jM3f]if0ff uL ufO clen]v fVg kg]5

-3_ +yfn] cfgf ~rfns k|dv sfosfL clws[t tyf clws[t tsf sdrfLx lghsf

kljfsf] gfddf x]sf] rncrn DklQ a+s tyf ljQLo +yfaf6 lnPsf] C0fsf] ljj0f

x]s cflys jif dfKt ePsf] lbgleq cBfjlws uL fVgkg]5

= Ohfhtkqk|fKt +Yffxn] cfgf] lgodfjnLdf tf]lsP adf]lhd ~rfns ldltsf] cWoIf

~rfns jslNks ~rfns a7sdf pklyt eP afkt kfpg] a7s eQf ~rfns sfosfL eO

sfo u]df kflgtlds d]t 6]lnkmf]g df]jfOn tyf kqklqsf vr Pjd +yfsf] sfddf jb]z

ljb]zdf e|d0f ubf nfUg] vr htf cGo ljwf afx]s usfosfL cWoIf tyf cGo ~rfnsxn]

JolQmut kmfObf xg] cflys u cflys sg klg k|s[ltsf ljwf lng kfOg] 5g oL cflys

u cflys ljwf lnPsf] v08df a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf sf]

pkbkmf -_ sf] Jojyf pNn+3g u]sf] dfgL DalGwt ~rfnsaf6 cnpk ulg]5

= Ohfhtkqk|fKt ug] qmddf x]sf a+s tyf ljQLo +yfsf k|tfljt ~rfnsdividejf k|aGw

~rfnsxn] ljQLo sff]af ug] Ohfhtkqk|fKt gu]Dd sg klg k|sfsf] kflgtlds eQf tyf

cGo cflys ljwfx lng kfOg] 5g k|tfljt +yfdf sfot sdrfLxn] k|tfljt ~rfns

ldltn] lg0fo u] adf]lhdsf] kflgtlds lng eg] afwf kg]5g ljQLo sff]afsf] Ohfhtkqk|fKt

uL s]sf t jfwf0fdf fjhlgs ]o lgisfzg gu]sf +yfsf ~rfns k|aGw ~rfns

tyf k|dv sfosfL clws[t nufotsf clwsfLxn] k|fKt ug] kflgtlds eQf tyf cGo cflys

ljwfx pQm +yfsf] jfwf0f ]owgLsf] k|ltlglwTj ePsf] k|yd fwf0fef DkGg

gePDd j[l4 ug kfOg] 5g

= clVtof k|fKt lgsfon] sg JolQm tyf lgh xefuL xg] jf ePsf] fem]bfL kmd sDkgL tyf

+yfx d]tnfO ljkIfL agfO d2f bfo u]df f] JolQm tyf lghsf fem]bfL kmdnfO

n]vfkLIfsdf lgoQm ug kfOg] 5g t kmfO kfPsf] v08df cflwsfls kq k|fKt eP kl5

n]vfkLIfsdf lgoQm ug lsg]5 d2f bfo xgeGbf cufl8 a+s jf ljQLo +yfsf]


fwf0fefaf6 n]vfkLIfs lgolQm ePsf] xsdf eg] sfd DkGg ug o Jojyfn] sg afwf kg]

5g

$= -_ Ohfhtkqk|fKt +yfsf ~rfns k|dv sfosfL clws[t jf pRr Jojyfkg txsf]

kbflwsfLn] lzIff shf xfo kr]h shf 3 shf jf 3foL k|of]hgsf fdu|L shf afx]s

lghxsf] JolQmut gfddf cGo sg lsldsf shf lng kfpg] 5gg

t sfL C0fkq d2tL lb grfFbLsf] lwtf]df jf Credit Card shf lng o Jojyfn] afwf


ki6Ls0fM pRr Jojyfkg txsf] kbflwsfL eGgfn] Ohfhtkqk|fKt +yfsf] k|dv sfosfL clws[t

eGbf bO tx dlgDdsf] kb wf0f u]sf] kbflwsfLnfO hgfpFg]5

-_ Ohfhtkqk|fKt +yfn] sg klg Ohfhtkqk|fKt +yfsf sfosfL k|dv jf Jojyfkg txsf]

kbflwsfLsf] a+s tyf ljQLo +yf DaGwL P]gn] klefiff u] adf]lhd ljQLo jfy x]sf] kmd

sDkgL jf +yfdf sg klg lsldsf] shf k|jfx ug Sg] 5gg of] lgb]zg hfL xgkj k|jfx

eOs]sf] shfsf] xsdf eQmfgL cjlw dfKt eO s]kl5 gjLs0f ug kfOg] 5g

= a+s tyf ljQLo +yfsf] Ps k|ltzt jf f] eGbf a9L ]o wf0f u]sf ]owgL jf lghsf]

JolQmut jf fem]bfL kmdn] n]vfkLIf0f u]sf] kmddividesDkgLdivide+yfnfO DalGwt a+s tyf ljQLo

+yfn] C0f k|bfg ug kfOg] 5g

^= a+s tyf ljQLo +yfn] +yfut fdflhs pQbfloTj DaGwL sfodf yk lqmofzLn xg cfgf]

x]s cflys jifsf] vb dgfkmfsf] sDtLdf k|ltzt sd 5sectofO +yfut fdflhs pQbfloTj

sf]if v8f uL hDdf ug kg]5 f] sf]ifdf hDdf ePsf] sd lgDgfgf xg] uL csf] cflys jif

vr ug] Jojyf ldnfpg kg]5

-s_ +yfut fdflhs pQbfloTj sf]ifdf hDdf ePsf] sdaf6 lgDg If]qxdf xg] vr Joxf]g

lsg]5 M

-_ fdflhs klof]hgfxdf xg] vr M lzIff jfYo bjL k|sf]k Jojyfkg jftfj0f

+If0f -kmf]xf] dnf +sng ug] kmf]xbfgL -DustbinContainer) cflb_ f+s[lts

k|a4g bud If]qdf kjfwf wf fdflhs kn] lk5l8Psf jusf] cfo cfhg Ifdtf

clea[l4 ljQLo fIftf u|fxs +If0f DaGwL sfoqmd ofq k|ltIffno lgdf0f 8s

aQL fjhlgs zfrfno lgdf0f htf fdflhs sfo cflbdf ug] k|ToIf tyf ck|ToIf

vr klof]hgf 5gf6 ubf DalGwt If]qdf sfo ulx]sf ljlzli6s[t +yfxaf6

fjhlgs rgf dfkmt k|tfj dfu uL 5gf6 ug kg]5

-_ ljQLo fIftf M a+s tyf ljQLo +yfn] ljQLo fIftf DaGwL ljljw sfoqmd tyf

nlIft tflndx ~rfng uL dlxnf tyf fdflhs kn] lk5l8Psf junfO ljQLo

]jf DaGwdf fIf agfO ljQLo ]jfk|ltsf] kxFr clea[l4sf nflu fdflhs

pQbfloTj sf]ifsf] k|ltzt sd vr ug kg]5

-_ k|ToIf cgbfg vr M clt ljkGg jusf nflu lzIff tyf jfYodf xg] vr Joxf]llbg]

uL xg] k|ToIf cgbfg vr jf Totf If]qdf +nUg tyf lqmofzLn +yfxsf] eflts

+rgf lgdf0f fwg vlb ~rfng vr cflbdf lbOg] k|ToIf cgbfg vr

-$_ lbuf] ljsf nIo M g]kfnsf] lbuf] ljsf nIo )^ndash)) -Sustainable Development

Goals 2016-2030_ n] klxrfg u]sf amp j6f If]qxdf tf]lsPsf nIoxsf] k|flKtdf

xof]u xg] uL ulg] cGo k|ToIf tyf ck|ToIf vrx

-_ a+s tyf ljQLo +yfdf sfot sdrfLsf] nflu sf]le8 ( htf dxfdfLhGo f]uaf6

lIft fVg f]syfd ug tyf pkrf ubf nfUg] -jftljs lan adf]lhdsf]_ vr

-^_ a+s tyf ljQLo +yfn] cfkmgf] +yfdf sfot sdrfLxsf nflu Child Day Care

Centre sf] Jojyf ubf nfUg] vr


-amp_ Jojflos kdf yfkgf ePsf jfx]ssf cgfyfno afndlGb j[4fgtdnfO lbOPsf]

cgbfg tyf ulPsf vr

-_ vf]nf a+s vftf cleofg )amp^ cGtut vf]lnPsf vftfdf a+s tyf ljQLo +yfsf tkmaf6

hDdf ulPsf] k|lt vftf = )) -Ps o_ Ddsf] vr sd

-v_ +yfsf] a|f08 k|j4g xg] uL ulg] vr o sf]ifaf6 Joxf]g kfOg] 5g t +yfut

fdflhs pQbfloTjdf u]sf] vrdf +yfsf] gfd fhGosf] kdf pNn]v ug eg] afwf ku]sf]

dflgg] 5g

-u_ a+s tyf ljQLo +yfn] +yfut fdflhs pQbfloTjdf vr ubf Ps efuf]lns If]q tyf

laifo -htM lzIff JffYo cflb_ df dfq Lldt geO cfkmgf] sfoIf]qleqsf ljleGg efuf]lns

If]q tyf laifoxdf Gofof]lrt 9Eumln] vr ug] Jojyf ldnfpg kg]5

-3_ ~rfns ldltsf boxnfO JolQmut tyf fhglts nfe xg] uL vr ug kfOg] 5g

-ordf_ ~rfns ldltn] +yfut fdflhs pQbfloTjsf nflu o Jojyf cgf klxrfg xg]

If]qx f] If]qdf vrsf nflu k|fKt xg] k|tfj dNofIacuteg ug] k|lqmof sf]ifsf] ~rfng tyf

Jojyfkg k|lqmof nufotsf laifox d]6L 5sect sfoljlw agfO nfu ug kg]5

-r_ a+s tyf ljQLo +yfn] otf] sf]ifsf] Jojyf tyf f]af6 ePsf] vrsf] If]qut tyf k|b]zut

ljj0f cfgf] jflifs ljQLo ljj0fsf] n]vf DaGwL l6Kk0fL cGtut vnfpg kg]5

-5_ jfl0fHo a+s tyf fli6laquoo tsf ljQLo +yfxn] +yfut fdflhs pQbfloTj sf]ifdf

56ofPsf] sdnfO ljQLo fIftf k|j4g ug] nufotsf lqmofsnfknfO k|f]Tflxt ug

k|To]s k|b]zdf Gogtd ) k|ltzt xg]uL vr ugkg]5

-h_ a+s tyf ljQLo +yfsf] )ampamp cf dfGtdf +yfut fdflhs pQbfloTj sf]ifdf afFsL

x]sf] Dk0f sd )ampamp fpg dfGtleq g]kfn sfn] yfkgf u]sf] sf]f]gf +qmd0f

f]syfd lgoGq0f pkrf sf]ifdf hDdf ug kg]5

amp= Core Banking Services sf nflu cfp6f] dfkmt lgoQm sdrfLaf6 sfoDkfbg ugdivideufpg kfOg]

5g

= Ohfhtkqk|fKt +yfn] ksf jf Ddfg u|x0f ug] Ohfhtkqk|fKt +yfsf +rfns ldltsf

cWoIf bo k|dv sfosfL clws[tn] ljb]z e|d0f ug] DaGwdf b]xfo jdf]lhdsf] gLltut

Jojyf ulPsf] 5

= Afs tyf ljQLo +yfn] ksf jf Ddfg u|x0f ug] DaGwdfM

s_ +yfn] k|ToIf jf ck|ToIf kdf cflys xfotf rGbf jf cGo sg klg k|sfsf] zNs jf

ljQLo of]ubfg u]sf] cfwfdf dfq f]sf] k|ltkmn jk sg klg ljb]zL lgsfoaf6

ksf jf Ddfg u|x0f ug gkfOg]

v_ sg klg ljb]zL lgsfoaf6 ksf jf Ddfg u|x0f ug kbf o a+ssf] kj jLs[lt lng

kg]5 oL jLs[lt lnbf ksf jf Ddfg k|bfg ug] ljb]zL lgsfosf] jwflgs xlot

Pjd cflwsflstf ki6L xg] sfuhft d]t DalGwt Ohfhtkqk|fKt +yfn] o a+s

dIf k]z ugkg]5

u_ ksf jf Ddfg u|x0f ug] k|of]hgfy e|d0f ug] a+ssf kbflwsfLsf] e|d0f nufotsf]

vr ldtJooL xgkg]5

= ~rfns ldltsf cWoIf bo k|dv sfosfL clws[tsf] ljb]z e|d0f DaGwL JojyfnfO

yk Jojlyt agfpg DalGwt +yfn] o DaGwL sfoljlw agfO nfu ugkg]5 Totf]

sfoljlwdf cGo cfjZos ljifoxsf cltlQm b]xfo adf]lhdsf] Jojyf sfod u]sf] xgkg]5

s_ e|d0fsf] p2]Zo pkof]lutf nufotsf kIfxdf DalGwt +yfsf] +rfns ldltjf6 lg0fo

ePsf] xgkg]5


v_ +rfns ldltsf cWoIf bo k|dv sfosfL clws[t +yfsf] sfd+u DalGwt

ljifodf ljb]z e|d0fdf hfg kbf e|d0f ulg] dns e|d0fdf hfg] kbflwsfLsf] gfd e|d0f

cjlw e|d0fsf] ljifo e|d0f ubf nfUg] vr Pjd DalGwt Ohfhtkqk|fKt +yfnfO xg]

nfe d]tsf] ljZn]if0f ugkg]5

u_ ljb]z e|d0f sfoqmd ldtJooL xg] uL DkGg ugkg]5

(= ~rfns ldltsf bo k|dv sfosfL clws[t gfoj k|dv sfosfL clws[txsf] lgolQm

DaGwdf b]xfoadf]lhdsf] gLltut Jojyf ulPsf] 5 M

= sg Pp6f Ohfhtkqk|fKt +yfdf +rfns x]sf] JolQm k|rlnt Jojyfsf] cwLgdf xL

sfosfn yk ePsf] cjyfdf jfx]s +rfns kbjf6 hgs sf0fjf6 x6]df sDtLdf ^

dlxgfsf] do Joltt geO o a+sjf6 Ohfhtkqk|fKt +yfdf +rfns nufot cGo sg

klg xlotdf sfo ug kfpg] 5g

= sg +rfns cfgf] kbfjlw dfKt gxFb hgs sf0fjf6 x6]df Totf] JolQm kgM f]xL

sfosfnleq f]xL +yfsf] +rfns kbdf lgjflrt jf dgf]lgt xg kfpg] 5g

= o a+saf6 Ohfhtkqk|fKt +yfdf sfot k|dv sfosfL clws[t k|rlnt Jojyfsf]

cwLgdf xL kglgolQm kfPsf] cjyfdf afx]s hgs sf0fn] cfgf] ]jfaf6 lgj[Q ePkl5

sDtLdf ^ dlxgfsf] cjlw Joltt geO sgklg Ohfhtkqk|fKt +yfdf k|dv sfosfL clws[t

xg kfpg] 5g fy k|dv sfosfL clws[t hgs sf0fjf6 x6]df Totf] JolQm kgM f]xL

sfosfn jf ^ dlxgfdWo] hg a9L xG5 f] cjlw Joltt geO f]xL +yfdf +rfns nufot

cGo sg klg xlotdf sfo ug kfpg] 5g TouL Ohfhtkqk|fKt aeligsAElig jusf jfl0fHo

a+sdf sfot bf]|f] jlotfsf] kbflwsfL ]jfaf6 x6]kl5 ^ dlxgfsf] cjlw Joltt geO

Ohfhtkqk|fKt +yfsf] dfg k|s[ltsf] kbdf lgolQm xg kfpg] 5g

t a+s tyf ljQLo +yfx Ps cfkdf ufEg] divideufleg] jf k|flKt k|lqmofdf +nUg eO PsLs[t

sff]af ~rfngsf] qmddf jf PsLs[t sff]af ePsf] tLg dlxgf leq kbdQm ePsf jf

]jfdf lgGttf gkfPsf ~rfns k|dv sfosfL clws[t tyf gfoj k|dv sfosfL csf]

+yfdf lgoQm xg pkoQm Jojyfn] afwf kyenofPsf] dflgg] 5g

)= Ohfhtkqk|fKt +yfsf k|dv sfosfL clws[t tyf ~rfns aLr sg lsldsf] sff]af ePdf

pQm sff]afsf] ljt[t ljj0f lxtsf] hfgsfL dfls kdf dlxgf dfKt ePsf] lbg leq

DalGwt klj]If0f ljefunfO hfgsfL ufpg kg]5

= vf]hL jrfpm


PsLs[t lgb]zg )amp^ sf] +yfut zfg DaGwL Jojyf O=k|f=lgb]zg g+= ^divide)amp^

adf]lhdsf] lgb]zg tyf f] kZrft ldlt ldlt )ampamp ebf ut]Dd hfL ePsf o





cgrL ndash ^=

gtL ~rfns ldlt ldlt M



=====================================

laifo M hfgsfL ufPsf] af]

pkoQm DaGwdf d ========================================================n] o a+sdivideljQLo +yfsf] ~rfnssf]

kbdf ldlt )amp===divide====divide=====af6 axfn u]sf]n] as tyf ljQLo +yf DaGwL P]g )amp sf] bkmf $ adf]lhd

b]xfosf ljifoxsf] af]df hfgsfL ufPsf] 5

-_ o a+sdivideljQLo +yfFu d jf d]f] kljfsf] sg bon] sg lsldsf] sf u]sf] jf ug nfu]sf] 5g

-_ asdivideljQLo +yfsf] sfosfL k|dv k|aGw ~rfns jf sDkgL lrj n]vfkLIfs tyf dxfk|aGwssf]

lgolQmsf] DaGwdf d]f] sg k|sfsf] jfy jf f]sf 5g

-_ d d]f] kljfsf] sg bon] o a+sdivideljQLo +yfsf] ]o +Vof===================lnPsf]] 5divide5f+ f] afx]s

a+ssf] cGo ]o jf l8a~r lnPsf] 5g

-$_ d o afx]s g]kfn fi6laquo asaf6 jLs[t k|fKt sg a+s tyf ljQLo +yfsf] ~rfns 5g

-_ d]f] kljfsf] sg klg bon] o asdivideljQLo +yfsf] kbflwsfLdividesdrfLsf] xlotn] sfd u]sf

5gdivide5gg

-x]sf] eP vnfpg] =========================================================================_

-^_ a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf -ordf_ adf]lhd d o afx]s cGo sg klg k|sfsf]

lgIf]k DaGwL Aojfo ~rfng ug] +yfsf] -k|rlnt sfgg adf]lhd art tyf C0fsf] sff]af ug]

xsfL +yf d]tsf]_ ~rfns sdrfL jf axfnjfnf n]vfkLIfs jf Nnfxfsfsf] kbdf x]sf] 5g

fy o +yfsf] ~rfns x]Dd d cGo sg k|sfsf] art tyf C0f DaGwL sff]af ug] +yfsf]

~rfns xg] 5g

-amp_ o a+sdivideljQLo +yfsf] +yfks ]o lwtf] fvL shf lnPsf] 5divide5g

olb 5 eg] f]sf] ljj0f vnfpg kg]5

-_ dfly 3f]if0ff ulPsfdividek]z ulPsf ljj0fx 7Ls f+rf] xf] emparaf 7xlPdf sfgg adf]lhd xFnf

aemfpFnf

~rfnssf] btvtM

gfd y

afasf] gfdM


7]ufgfM



-b|i6Ao MMM of] ljj0f a+s jf ljQLo +yfsf] ~rfnssf] kbdf lgjflrt jf dgf]lgt ePsf] ldltn] amp lbgleq

kljtg ePdf kljtg ePsf] ldltn] amp lbgleq DalGwt a+s jf ljQLo +yfdf k]z ug kg]5 fy a+s tyf

ljQLo +yfn] ~rfnsaf6 of] ljj0f k|fKt ePsf] ldltn] amp lbgleq o as dIf k]z ug kg]5 _

cgrL ndash ^=

==================a+sdivideljQLo +yf lnld6]8

~rfnsxsf] btfdividenut lstfa

tof ug]M

k|dfl0ft ug] M

s|=+= ~rfnssf] gfd afasf] gfd afh]sf]dividekltsf]

gfd

k]zf

Jojfo

~rfns

lgoQm

ePsf] ldlt

~rfnsaf6

x6]sf] ldlt


cgrL ndash ^=

gtL hgzlQm Jojyfkg ljefu ldlt M



=====================================

laifo M jM3f]if0ff ulPsf] af]

pkoQm DaGwdf d ========================================================n] o a+sdivideljQLo +yfsf]

================= kbdf ldlt )amp===divide====divide=====lgoQm ePsf]n] g]kfn fi6laquo a+saf6 Ohfhtkqk|fKt a+s

tyf ljQLo +yfnfO hfL ulPsf] lgb]zg adf]lhd b]xfo adf]lhdsf] j3f]if0ff ub5

-_ 6f6 gkN6]sf] jf a]OdfgL jf hfnfhLsf] cff]kdf hfo gkfPsf]

-_ cfgf] kj sff]afdf g]kfn fi6laquo a+s jf a+s tyf ljQLo +yfaf6 lgnDjg gulPsf] jf

g]kfn fi6laquo a+saf6 ePsf] cgGwfgdf z+sfkb sff]afdf +nUg egL ls6fg gulPsf]

jf Totf] lgnDjgjf6 kmsjf ePsf] kfFr jif ku]sf] jf ToTff] z+sfkb sff]afsf]

+nUgtfaf6 kmfO kfPsf]

-_ sfnf]rLdf dfj]z gePsf] jf Totf] rLaf6 kmsjf ePsf] tLg jif ku]sf]

-$_ DklQ z4Ls0f tyf cftIacutejfbL lqmofsnfkdf ljQLo nufgL DaGwL sdf hfo

gkfPsf] jf d2f grn]sf]

-_ ckflws lqmofsnfk lj4 cbfntdf d2f grn]sf]

-^_ k|rlnt sfgg adf]lhd ltgkg] s rQmf u]sf]

dfly 3f]if0ff ulPsfdividek]z ulPsf ljj0fx 7Ls 5g emparaf 7xlPdf sfgg adf]lhd xFnf

aemfpFnf

btvtM

gfd y

afasf] gfdM


7]ufgfM



g]kfn fi6laquo a+s

s]Gb|Lo sfofno



klj]IfsLo lgb]zg nfu ug] sfo tflnsf DaGwL Jojyf

o a+sn] aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfsf] lgLIf0f tyf klj]If0fsf] qmddf

lbOPsf] lgb]zgxnfO b]xfo adf]lhd nfu ugdivideufpg g]kfn fi6laquo a+s P]g ) sf] bkmf amp( n] lbPsf]

clwsf k|of]u uL b]xfosf lgb]zg hfL ulPsf] 5

= lgLIf0f k|ltj]bg pk k|lts[of

ynut lgLIf0f k|ltj]bg k|fKt ePsf] ldltn] a9Ldf ) lbgleq Ohfhtkqk|fKt +yfsf] ~rfns

ldltn] pQm k|ltj]bgdf plNnlvt slkmotx wf tyf lbPsf lgb]zgx kfngf uL f] lgLIf0f

k|ltj]bgdf p7fOPsf aFbfxsf] wfsf] lylt lxtsf] k|ltlqmof o a+ssf] DalGwt klj]If0f

ljefudf k7fpg kg]5 tf]lsPsf] doleq cfjZos wf uL k|ltlqmof k7fpg gSg] cjYff

ePdf Ohfhtkqk|fKt +yfn] DalGwt kLj]If0f ljefusf] jLs[lt lnO yk ePsf] cjlwleq pQm

k|ltj]bg o a+sdf k]z ug kg]5

= shf gf]SfgL] Jojyf

lgLIf0f k|ltj]bg dfkmt yk shf gf]SfgL Jojyf ug] lgb]zg k|fKt ePdf rfn qdfls lxfadf

yk shf gf]SfgL Jojyf uL f]sf] hfgsfL o a+sdf lbg kg]5

= Loan Portfolio wf of]hgf

lgLIf0f k|ltj]bg dfkmt lgb]zg k|fKt ePsf] ) lbgleq aeligsAElig jusf Ohfhtkqk|fKt +yfsf] xsdf

Ps sf]8 kofF jf f]eGbf dflysf cGo jusf Ohfhtkqk|fKt +yfsf] xsdf krf nfv kofF

jf f] eGbf dflysf tLg dlxgfn] efvf gf3]sf a shfsf] lylt wfg] of]hgf agfO o a+ssf]

DalGwt klj]If0f ljefudf k]z ug kg]5 f] cjlwleq o a+saf6 lgLIf0f eO yk lgb]zg

k|fKt ePdf juLs[t shfxsf] sd juLs0fdf cfPsf] kljtg dfj]z ePsf] +zf]lwt of]hgf

) lbgleq o a+ssf] DalGwt klj]If0f ljefudf k]z ug kg]5

$= kFhLsf]ifsf] kofKttf

lgLIf0f k|ltj]bg dfkmt lgb]zg k|fKt ePsf] ldltn] a9Ldf lbgleq Ohfhtkqk|fKt +yfn]

kofKt kFhLsf]if sfod fVgsf] nflu cGo sfxsf] cltlQm b]xfosf ljifox d]t dfj]z ePsf]

lnlvt kFhL of]hgf o a+ssf] DalGwt klj]If0f ljefudf k]z ug kg]5 Mndash

-s_ kofKt kFhLsf]if sfod ugsf nflu xfn eljiodf cfjZos kg] kFhLsf] ljj0f

-v_ juLs[t tyf kgMjuLs[t DklQsf] ljj0f

-u_ l~rt gfkmfsf] cgdflgt sd

-3_ o DaGwL lgb]zgdf Jojyf eP cgf eljiodf cfjZos kg] kFhL kf ug Jojyf

ulPsf] cltlQm |f]t do tflnsf

= DklQdividebfloTj Jojyfkg

lgLIf0f k|ltj]bg dfkmt lgb]zg k|fKt ePsf] ldltn] a9Ldf ) lbgleq Ohfhtkqk|fKt +yfn]

kofKt tntf sfod fVg cfgf] DklQdividebfloTj Jojyfkg gLlt tyf sfoljlwdf cfjZostf


cgf +zf]wg uL b]xfosf ljifox o a+ssf] DalGwt klj]If0f ljefudf k]z ug kg]5

pQm +zf]wgdf cGo ljifoxsf] cltlQm b]xfosf sfxdf Wofg kyenofpg kg]5 Mndash

-s_ C0f lnOPsf] sd (Borrowed Funds) sf] nfut tyf pkof]u

-v_ ekl cfpg] cfjZostf kf ug rflxg] tn DklQsf] kldf0f

-u_ lgIf]ksf] Defljt ptfndashr9fjsf] nflu kofKt tntfsf] Jojyf ug cNksfnLg ljQLo

|f]tsf] Jojyf

-3_ shfsf] kldf0f jfnft aflxsf sff]afxdf nufgL ug cfjZos sd nufgLsf]

|f]t aLrsf] tfnd]n

-ordf_ Ohfhtkqk|fKt +yfsf]] Jojyfkgaf6 ~rfns ldlt dIf lgoldt kdf DklQdividebfloTj

DaGwL k|ltj]bg k]z ug] Jojyf

^= cfGtls n]vfkLIf0f tyf lgoGq0f

Ohfhtkqk|fKt +yfn] ljBdfg gLlt lgod tyf sfggL k|fjwfgsf] bfofleq sfo Dkfbg uL

cfGtls lgoGq0f k|0ffnLdf k|efjsfLtf Nofpg lsg] uL sfoljlwsf] ljsf ug kg]5 pQm

sfoljlw cGtut sDtLdf b]xfosf ljifox dfj]z ePsf] xg kg]5 Mndash

-s_ +yfsf]] oyfy cjyfsf] lrq0f ug] tyf DklQ lIft xg] uL Ohfhtkqk|fKt +yfsf]]]

Jojyfkg tyf n]vf lgoGq0f k|0ffnLsf] dLIff DaGwL sfoljlw

-v_ tYofIacutesf] ljZjlgotf hfFr ug] sfoljlw

-u_ shf k|jfx sf]if ~rfng (Treasury Operation) ljb]zL ljlgdo Jojyfkg tntf

Jojyfkg kFhLsf]ifsf] kofKttf sdrfL Jojyfkg rgf k|0ffnLsf fy a+lsEuml lgod

sfggxsf] kfngf DaGwL Jojxf hfFraem ug] sfoljlw

-3_ DklQsf] u0ft dLIff sfoljlw

-ordf_ ljQLo hf]lvd Jojyfkgsf] -tntf DklQdividebfloTj ljb]zL db|f Jojyfkg_ dLIff DaGwL

sfoljlw

amp= of]hgf gLlt tyf sfoljlwxsf] sfofGjog

aFbf g+= b]lv ^ Dd pNn]v eP adf]lhd lgLIf0f k|ltj]bgn] dfu u]sf] of]hgf gLlt tyf

sfoljlwx dLIffsf] nflu o a+ssf] DalGwt klj]If0f ljefudf k]z ug kg]5

= k|ult ljj0fsf] cgudg

o a+saf6 a+s tyf ljQLo +yfsf] sff]af k|ult ljj0f DaGwdf lgGt kdf cgudg

ulg] 5 o a+sn]] DalGwt Ohfhtkqk|fKt +yfsf] k|To]s tLg dlxgfdf lqmofsnfk of]hgf

gLlt tyf o a+sn] lbPsf] lgb]zg sfofGjogsf] cgudg uL lbPsf] emfj DalGwt +yfn]

sfofGjog ug ufpg kg]5 fy o a+sn] lgb]zg lbPsf] cjYffdf qdfls k|ult ljj0f

lgb]zgsf] sfofGjog lyltsf] k|ltj]bg d]t tf]lsPsf] cjlwleq pknAw ufpg kg]5

(= vf]hL arfpm


PsLs[t lgb]zg )amp^ sf] Ohfhtkqk|fKt +yfsf] lgLIf0f tyf klj]If0fsf] qmddf lbOPsf

lgb]zgx nfu ug] sfo tflnsf DaGwL Jojyf O=k|f=lgb]zg g+= ampdivide)amp^ adf]lhdsf] lgb]zg

tyf f] kZrft ldlt )ampamp ebf ut]Dd hfL ePsf o ljifoFu DalGwt Dk0f

klkqx




g]kfn fi6laquo a+s

s]Gb|Lo sfofno


nufgL tyf xfos sDkgL DaGwL Jojyf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf Ohfhtkqk|fKt +yfsf] ljQLo |f]tsf] nufgLsf DaGwdf


= nufgL gLlt tyf sfoljlw jLs[t ufP dfq nfu ug kg]

sfL If0fkq g]kfn fi6laquo a+s C0fkq tyf +ul7t +yfxsf] ]o tyf l8a]~rdf ulg]

nufgL DaGwL gLlt tyf sfoljlw ~rfns ldltaf6 jLs[t ufP dfq nfu ug kg]5

= sfL If0fkq g]kfn fi6laquo a+s C0fkqdf nufgL DaGwL Jojyf

Ohfhtkqk|fKt +yfnfO sfL If0fkq g]kfn fi6laquo a+s C0fkqdf nufgL ug sg aGb]h

nufOPsf] 5g

= +ul7t +yfsf] ]o l8j]~r tyf cGo nufgL DaGwL Jojyf

-_ jfwf0fdf ]o laqmL uL lwtf]kq ljlgdo ahfdf rLs[t eOs]sf] +ul7t +yfsf]

]o tyf l8a]~rdf dfq nufgL ug kg]5

lwtf]kq ljlgdo ahfdf rLs[t eOgs]sf] +ul7t +yfsf] ]o jf l8j]~rdf nufgL

u]df Totf] nufgL u]sf] ldltn] jifleq pQm ]o tyf l8a]~r rLs[t gePsf] v08df

nufgL eP afasf] sd l~rt dgfkmf vr uL nufgL dfof]hg sf]ifdf hDdf ug kg]5

Totf] sf]ifdf x]sf] sd pQm ]o tyf l8a]~r rLs[t gePDd pkof]u ug kfOg] 5g

t k|rlnt sfgg adf]lhd rLs[t xg gkg] +yfdf Ohfhtkqk|fKt +yfsf] PsfpGg

k|ltzt jf f] eGbf a9L nufgL x]sf] cjYffdf shf rgf s]Gb| lnld6]8 Nepal Clearing

House Ltd National Banking Institute tyf kjfwf ljsf a+ssf] ]odf u]sf] nufgLdf

nufgL dfof]hg sf]if sfod ug clgjfo xg] 5g

fy g]kfnsf] eQmfgL k|0ffnLsf] cfwlgsLs0fsf nflu kjfwf tof ug d2t kyenofpg

sDtLdf j6f a+s tyf ljQLo +yfsf] +oQm nufgLaringff k|jl4t Payment Switch

sf] sfo ug] sDkgLdf ulPsf] nufgLsf] xsdf d]t nufgL dfof]hg sf]if sfod ug

kg] 5g

-_ sg Ps +ul7t +yfsf] ]o l8a]~r jf sg fdlxs nufgL sf]ifdf nufgL ubf k|fylds

kFhLsf]]] ) k|ltztdf ga9g] uL a +ul7t +yfsf] ]o l8a]~r jf fdlxs nufgL

sf]ifdf a9Ldf cfgf] k|fylds kFhLsf]]]] ) k|ltztdf ga9 g] uL nufgL ug lsg] 5

TouL +ul7t +yfsf] ]o tyf l8a]~rdf nufgL ubf nufgL xg] +yfsf] rQmf kFhLsf]

) k|ltztDd dfq nufgL ug lsg] 5 nufgL ubfsf] cjyfdf tf]lsPsf] LdfeGbf a9L

nufgL u]sf] ePdf oL a9L nufgL ePsf] sd jfj kFhLsf]if u0fgf ubf k|fylds

kFhLaf6 36fO kFhLsf]if sfod ulg]5

-_ cfgf] ljQLo jfy ePsf sDkgLdf ulPsf] sn nufgLsf] xsdf Totf] nufgL cfgf]

k|fylds kFhLsf] ) k|ltztDd ug lsg]5 ljQLo jfy ePsf] +ul7t +yfsf ]o

tyf l8j]~rdf u]sf] sn nufgL sdnfO kFhLsf]if u0fgf ubf k|fylds kFhLaf6 36fO kFhLsf]if

sfod ug kg]5

-$_ Trading Book Activities df xg] nufgL a9b uPsf] on] +yfsf] nufgLdf lglxt hf]lvd

a9fpg] b]lvPsf]n] DalGwt +yfn] Totf sfoxaf6 xg Sg] hf]lvdsf] GogLs0fsf nflu


cfjZos pkfox cjnDag u] dfq nufgL ugkg] 5 fy Jofkfls nufgLdf cfgf]

k|fylds kFhLsf] Ps k|ltztDd dfq nufgL ug Sg]5g

-_ dVo sDkgLsf] ~rfns ldltsf cWoIfdividebo xfos sDkgLsf] ~rfns ldltsf]

cWoIfdividebosf] kdf xg kfpg] 5gg

$= xfos sDkgL DaGwL Jojyf

o lgb]zgsf] cwLgdf xL cfgf] xfos sDkgLsf] kdf aelig3AElig jusf] n3ljQ ljQLo +yf tyf

dr]G6 a+lsEuml DaGwL sfo ug] sDkgLdf nufgL ug lsg]5 xfos sDkgLdf nufgL DaGwL

b]xfo adf]lhdsf] gLltut Jojyf ulPsf] 5

-_ aelig3AElig jusf] n3ljQ ljQLo +yf DaGwL Jojyf

-s_ Ohfhtkqk|fKt +yfn] b]xfosf gLltut tyf k|lqmofut Jojyfxsf] cwLgdf xL

cfgf] jfldTjdf xfos sDkgL (Subsidiary Company) sf] kdf Pp6f 5sect aelig3AElig jusf]

n3ljQ ljQLo +yf vf]nL f] n3ljQ ljQLo +yf dfkmt ljkGg judf shf k|jfx ug ug

Sg]5g

= dVo sDkgLn] cfgf] ljQLo ljj0f k]z ubf xfos sDkgLsf] ljQLo ljj0fx

klg PsLs[t (Consolidated) kdf k]z ug kg]5 f] k|of]hgfy n]vf gLlt

ljQLo ljj0f O=k|f=lgb]zg g+=$ sf] DalGwt yk cgrLdf tf]lsP adf]lhd k]z

ug kg]5 fy xfos sDkgLsf] n]vf gLlt rgf k|ljlw tyf cGo

gLltdividek|0ffnLx (Policies Procedures and Systems) dVo sDkgLFu fd~hotf

sfod xg] uL Jojyf ug kg]5

= cfgf] tyf xfos sDkgLsf] kFhL kofKttf DaGwL u0fgf 5sectf5sect kdf

PsLs[t -Consolidated_ kdf d]t tof ug kg]5 PsLs[t -Consolidated_

kdf u0fgf ulg] kFhLsf]if DalGwt jusf ljQLo +yfnfO tf]lsPadf]lhdsf]

dfkb08 Pjd lgb]zg cgk g xg kg]5

= dVo tyf xfos sDkgL aLr xg] sff]af k|ltkwfTds ahf dNo (Arms

Length Transaction) df cfwflt xg kg]5 dVo tyf xfos sDkgL aLr xg]

sff]afdf kfblztf sfod fVg oL sDkgLx aLr xg] sff]afdf ljQLo jfy

xg] xFbf Totf] sff]afnfO bj sDkgLn] DalGwt kIf aLr xg] sff]af (Related

Party Transactions) zLifs cGtut vnfpg -Disclose_ kg]5

$= Totf] sff]af ePkl5 lgoldtkdf k|sflzt ug kg] ljQLo ljj0fdf f]

sff]afsf] DaGwdf ljt[t hfgsfL k|bfg ug kg]5 k|ltkwfTds ahf dNodf

sff]af gu]df jf Totf] sff]afaf] ljt[t ljj0f lgb]zgfgf k|sflzt

gu]df g]kfn fi6laquo a+s P]g ) sf] bkmf (( )) adf]lhd hljfgf hfo

xg]5

= zfvfdividesfofno yfkgf tyf ~rfngsf DaGwdf o a+saf6 hfL lgb]zg g+=

$ adf]lhdsf b]xfosf Jojyf xfos sDkgL yfkgf ug] k|of]hgfy klg nfu xg]5

-c_ tf]lsPsf] Gogtd rQmf kFhL kf u]sf]

-cf_ cl3Nnf] dlxgfsf] ljQLo ljj0fdf o a+sn] tf]s]sf] kFhLsf]if cgkft kf

u]sf]

-O_ cl3Nnf] qodfdf lgis[o shf k|ltzteGbf a9L gePsf]

-u_ aelig3AElig jusf] n3ljQ ljQLo +yf -xfos sDkgL_ df u]sf] +yfks ]o nufgL tyf

shf k|jfxnfO o a+ssf] lgb]zg adf]lhd ljkGg ju shf cGtut u0fgf ug

lsg] 5


-3_ aelig3AElig jusf] ljQLo +yfdf u]sf] +yfks ]o nufgL sdnfO k|fylds kFhLaf6 36fO

kFhLsf]if sfod ug kg]] ljBdfg k|fjwfgnfO ljkGg judf xg] nufgLnfO k|f]Tflxt ug

o k|of]hgfy 56 lbOg] 5 fy xfos sDkgLsf kdf yflkt eO n3ljQ sff]af

ug] aelig3AElig jusf] ljQLo +yfdf nufgL eO ljQLo jfy yflkt ePsf] v08df d]t

ljQLo jfy ePsf] +ul7t +yfxdf ulPsf] ]o nufgL sdnfO k|fylds kFhLaf6

36fpg kg] ljBdfg k|fjwfgnfO klg 56 lbOg] 5

-_ dr]G6 a+lsEuml DaGwL sfo ug] xfos sDkgL yfkgf DaGwL Jojyf

Ohfhtkqk|fKt +yfn] 5sect xfos sDkgL dfkmt g]kfn lwtf]kq af]8af6 cgdlt lnO nufgL

DaGwL k|rlnt sfggL Jojyf tyf ljBdfg gLltut Jojyfsf] cwLgdf xL dr]G6 a+lsEuml

DaGwL sfo ug sDtLdf k|ltzt jfldTj xg] uL xfos sDkgL (Subsidiary Company) df

nufgL uL ~rfng ug Sg] Jojyfsf DaGwdf b]xfo adf]lhdsf] gLltut Jojyf sfod

ulPsf] 5

-s_ dr]06 alsEuml DaGwL sfo ug] 5sect xfos sDkgLdf nufgL ubf ljQLo jfy yflkt xg]

ePsf]n] pQm xfos sDkgLdf ulPsf] sn nufgL sdnfO kFhLsf]if u0fgf ubf k|fylds

kFhLaf6 36fO kFhLsf]if sfod ug kg]]5

-v_ dr]06 alsEuml DaGwL sfo ug] xfos sDkgL yfkgf k|of]hgsf nflu Ohfhtkqk|fKt

+yfn] +ul7t +yfxsf] ]o tyf l8a]~rdf nufgL ubf nufgL xg] +yfsf] rQmf


-u_ xfos sDkgLsf] lgodg lgLIf0f klj]If0f cGo Jojyfx g]kfn lwtf]kq af]8n] to

u]sf] gLlt lgb]zg tyf ljBdfg cGo Jojyf cgk xg]5 o Jojyfaf6 pQm xfos

sDkgLdf g]kfn fi6laquo a+ssf] tkmaf6 cfjZostf cgf lgLIf0fdivideklj]If0f ug afwf

ku]sf] dflgg] 5g

-3_ Ohfhtkqk|fKt +yfn] cfgf] ljQLo ljj0f k]z ubf xfos sDkgLsf] ljQLo ljj0fx

d]t PsLs[tkdf k]z ug kg]5 f] k|of]hgfy n]vf gLlt ljQLo ljj0f O=k|f=lgb]zg

g+=$ df tf]lsP adf]lhd k]z ug kg]5

-ordf_ Ohfhtkq +yf tyf xfos sDkgL aLr xg] sff]afdf ljQLo jfy xg] xFbf Totf]

sff]afnfO bj sDkgLn] DalGwt kIf aLr xg] sff]af -Related Party Transactions_

zLifs cGtut pNn]v -Disclose_ ugkg]5 Totf] sff]af ePkl5 lgoldtkdf k|sflzt

ug kg] ljQLo ljj0fdf f] sff]afaf] ljt[t hfgsfL k|bfg ug kg]5 k|ltkwfTds

ahf dNodf sff]af gu]df dividejf Totf] sff]af af] ljt[t ljj0f lgb]zfgf

k|sflzt gu]df g]kfn fi6laquo a+s P]g ) sf] bkmf (( )) adf]lhd hgs hljfgf

hfoF xg Sg]5

-r_ xfos sDkgLn] b]xfosf sfo ug Sg] 5gg M

-c_ lwtf]kq bnfnL DaGwL Jojfo

-cf_ cfkmn] hfL u]sf] jf cfgf] dVo sDkgLn] hfL u]sf] lwtf]kqsf] sff]af

-5_ xfos sDkgLn] ljQLo |f]t +sng ug] k|of]hgn] bfloTj jk lgisfzg ug] sg klg

If0fkqxdf dVo sDkgL -Parent Company_ n] nufgL ug gkfpg] f] If0fkqsf]

lwtf]df shf k|jfx ug d]t kfpg] 5g

-h_ Ohfhtkqk|fKt +yfn] ~rfngdf x]sf] dr]G6 a+lsEuml DaGwL sfo ug] sg sDkgLsf]

]odf nufgLdividevlb uL xfos sDkgL agfpg] DaGwdf b]xfosf Jojyfx ulPsf]

5Mndash

-_ ~rfngdf x]sf] dr]G6 a+lsEuml DaGwL sfo ug] sg sDkgLsf] ]odf nufgLdividevlb

uL xfos sDkgL agfpg o a+ssf] jLs[lt lng kg]5


-_ o a+ssf] jLs[ltsf nflu lgj]bg lbFbf b]xfosf] sfuhft d]t k]z ug kg]5

-c_ xfos sDkgL aGg]divideagfpg] DaGwdf ePsf] ba +yfsf] lg0fo

-cf_ sg dembfLkq -Pd=cf]=o_ eP Totf] dembfLkq

-O_ k|tfljt xfos sDkgLsf] rn crn DklQ tyf bfloTjsf] kl5Nnf] oyfy

ljj0fsf] dNofIacuteg k|ltj]bg

-O_ nufgL sd lgwf0f DaGwL cfwf tyf f] DaGwL lg0fosf] k|ltlnkL

-p_ kl5Nnf] cflys jifsf] n]vfkLIf0f ePsf] jfnft gfkmfndashgf]Sfg lxfj gub

k|jfx ljj0f nufotsf ljQLo ljj0f

-=_ lwtf]kq JojfoL DaGwL sfo ug] xfos sDkgL yfkgf DaGwL Jojyf

k|rlnt lwtf]kq DaGwL P]g lgod sfggL Jojyf tyf ljBdfg gLltut Jojyfsf]

cwLgdf xL jfl0fHo a+sn] 5sect xfos sDkgL dfkmt g]kfn lwtf]kq af]8jf6 cgdlt lnO

lwtf]kq JojfoL DaGwL sfo ug sDtLdf k|ltzt jfldTj xg] uL xfos sDkgL

(Subsidiary Company) df nufgL uL ~rfng ug Sg] Jojyfsf DaGwdf b]xfo

adf]lhdsf] gLltut Jojyf sfod ulPsf] 5

-s_ lwtf]kq JojfoL DaGwL sfo ug] 5sect xfos sDkgLdf nufgL ubf ljQLo jfy

yflkt xg] ePsf]n] pQm xfos sDkgLdf ulPsf] sn nufgL sdnfO kFhLsf]if

u0fgf ubf k|fylds kFhLaf6 36fO kFhLsf]if sfod ug kg]]5

-v_ lwtf]kq JojfoL DaGwL sfo ug] xfos sDkgL yfkgf k|of]hgsf nflu jfl0fHo

a+sn] +ul7t +yfxsf] ]o tyf l8a]~rdf nufgL ubf nufgL xg] +yfsf] rQmf


-u_ xfos sDkgLsf] lgodg lgLIf0f klj]If0f cGo Jojyfx g]kfn lwtf]kq

af]8n] to u]sf] gLlt lgb]zg tyf ljBdfg Jojyf cgk xg]5 o Jojyfaf6

pQm xfos sDkgLdf g]kfn fi6laquo a+ssf] tkmaf6 cfjZostf cgf

lgLIf0fdivideklj]If0f ug jfwf ku]sf] dflgg] 5g

-3_ jfl0fHo a+sn] cfgf] ljQLo ljj0f k]z ubf xfos sDkgLsf] ljQLo ljj0fx

d]t PsLs[tkdf k]z ug kg]5 f] k|of]hgfy n]vf gLlt ljQLo ljj0f O=k|f=

lgb]zg g+= $ df tf]lsPadf]lhd k]z ug kg]5

-ordf_ jfl0fHo a+s tyf xfos sDkgL aLr xg] sff]afdf ljQLo jfy xg] xFbf Totf]

sff]jfnfO bj sDkgLn] DalGwt kIf aLr xg] sff]af -Related Party Transactions_

zLifs cGtut pNn]v -Disclose_ ugkg]5 Totf] sff]af ePkl5 lgoldtkdf

k|sflzt ug kg] ljQLo ljj0fdf f] sff]afaf] ljt[t hfgsfL k|bfg ug kg]5

k|ltkwfTds ahf dNodf sff]af gu]df dividejf Totf] sff]af af] ljt[t ljj0f

lgb]zfgf k|sflzt gu]df g]kfn fi6laquo a+s P]g ) sf] bkmf (( ))

adf]lhd hgs hljfgf hFfo xg Sg]5

-r_ xfos sDkgLn] cfkmn] hfL u]sf] jf cfgf] dVo sDkgLn] hfL u]sf] lwtf]kqsf]

sff]af ug Sg] 5g

-5_ xfos sDkgLn] ljQLo |f]t +sng ug] k|of]hgn] bfloTj jk lgisfzg ug] sg

klg If0fkqxdf dVo sDkgL -Parent Company_ n] nufgL ug gkfpg] f]

If0fkqsf] lwtf]df shf k|jfx ug d]t kfpg] 5g

-h_ lwtf]kq JojfoL DaGwL sfo ug] xfos sDkgLn] lwtf]kq Jojfo jfx]s cGo

sfo ug Sg] 5g

-$_ fdlxs nufgL sf]if ~rfng ug] DaGwdf

a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf $( sf] pkbkmf -_ sf] v08 -o_

sf] k|of]hgsf nflu b]xfosf ztsf] cwLgdf xL o a+saf6 Ohfhtkqk|fKt a+s tyf

ljQLo +yfn] xfos sDkgL dfkmt fdlxs nufgL sf]if ~rfng ug Sg]]]] 5g


ztxM

-_ of]hgf JojyfkgFu DalGwt sfosf nflu xfos sDkgL v8f ugkg]

Totf] sDkgL v8f ubf xg uPsf] nufgLnfO o a+sn] tf]s] cgfsf] hf]lvd

ef k|bfg ug]

-_ ljQLo sff]af ~rfng ePsf] kfFr jif kf ePsf] xg kg]

-_ kl5Nnf] tLg jifb]lv nuftf dgfkmf u]sf]xgsf fy l~rt gf]SfgLdf x]sf]

xg gxg]

-$_ g]6jy wgfTds xg kg]

-_ ~rfns jf sfosfL k|dv o a+ssf] sfafxLdf gk]sf] Totf] sfjfxLdf k]sf]

eP f] kmsjf ePsf] jif ku]sf] xg kg]

= ]o tyf l8j]~r k|Tofelt DaGwL Jojyf

-_ aeligsAElig jusf] Ohfhtkqk|fKt +yfnfO +ul7t +yfsf] ]o tyf l8j]~r k|Tofelt ug sg

Ldf nufOPsf] 5g fy aeligvAElig aeliguAElig jusf Ohfhtkqk|fKt +yfn] sg Ps +ul7t

+yfsf] ]o tyf l8j]~r k|Tofelt ubf cfgf] k|fylds kFhLsf] ) k|ltztDd a

+ul7t +yfsf] xsdf cfgf] k|fylds kFhLsf] zt k|ltztDd dfq k|Tofelt ug Sg] uL

Ldf lgwf0f ulPsf] 5

t aeligvAElig aeliguAElig jusf Ohfhtkqk|fKt +yfn] o a+saf6 Ohfhtkqk|fKt +yfsf] ]o

tyf l8a]Gr k|Tofelt ug] ePdf cfgf] k|fylds kFhLsf] tf]lsPsf] LdfDd dfq k|Tofelt

ug Sg] Jojyf clgjfo xg] 5g

-_ Ohfhtkqk|fKt +yfn] pkaFbf -_ adf]lhd k|Tofelt u]sf] ]o laqmL ljt0f geO cfkmn]

vlb ugk]df ToL vlb u]sf] ]o aelig]o k|TofeltAElig u]sf] ldltn] Ps jifleq laqmL

ljt0f uL Sg kg]5 pQm doleq laqmL ljt0f ug gs]df tf]lsPsf] LdfeGbf a9L

nufgL ePsf] sd kFhLsf]if u0fgf ubf k|fylds kFhLaf6 36fO kFhLsf]if sfod ulg] 5

^= nufgLsf] kgfjnf]sg DaGwL Jojyf

Ohfhtkqk|fKt +yfn] cwjflifskdf cfgf] nufgLsf] kgfjnf]sg ug] Jojyf ug kg]5 oL

kgfjnf]sg ubf Ohfhtkqk|fKt +yfsf] cfGtls n]vfkLIfsaf6 ljBdfg nufgL gLlt tyf o

lgb]zg adf]lhd nufgL ulPsf] Joxf]f k|dfl0ft ufO cwjflifs cjlw dfKt ePsf]] dlxgfleq

+yfsf] Jojyfkgjf6 jLs[t ufO fVg kg]5

amp= ]o tyf l8a]~rsf] dNofIacuteg

Ohfhtkqk|fKt +yfsf] ]o tyf l8a]~r sff]afnfO lgb]zg kmf=g+= = = =

adf]lhd k|To]s sDkgLsf] cnu cnu 56ofO O=k|f= lgb]zg g+= $divide)amp df ePsf] Jojyf

adf]lhd dNofIacuteg ug kg]5

= jMk|of]hgsf nflu crn DklQ vlbdividelgdf0fsf] DaGwdf

Ohfhtkqk|fKt +yfn] cfgf] k|of]hgsf] lgldQ cfjZos k]df afx]s crn DklQ vlb ug kfOg]

5g cfgf] k|of]hgsf] lgldQ hUuf ejg jf bj cfjZos k]df b]xfosf ztxsf] cwLgdf xL

vlb jf lgdf0f ug Sg]5

-s_ a+sdivideljQLo +yf +yfkgf ubfsf] Dk0f kj ~rfng vr (Pre operating expenses) ckn]vg

eOs]sf] xgkg]5

-v_ k|aGwkqdividelgodfjnLdf pNn]v eP adf]lhdsf] ]o jfwf0fdf hfL uL s]kl5sf] klxnf]

fwf0f ef DkGg ePsf] xgkg]5

-u_ ljut jifb]lv lgGt vb dgfkmfdf ~rfng ePsf] l~rt gf]SfgLdf gx]sf] xgkg]5

-3_ o a+sn] hfL u]sf] lgb]zg adf]lhd kFhLsf]if kofKt x]sf] xgkg]5


-ordf_ Ohfhtkqk|fKt +yfn] k|fylds kFhLsf] k|ltztsf] Ldfleq xL hUuf ejg jf bj vlb

jf ejg lgdf0f ugkg]5

-r_ v08 -s_ b]lv -3_ Dd plNnlvt cjyf kf guL hUuf ejg jf bj vlb jf lgdf0f

u]df f] afasf] sd k|fylds kFhLsf]if u0fgf ubf 36fpg kg]5

-5_ v08 -ordf_ sf] Ldf eGbf a9L vr uL hUuf ejg jf bj vlb jf ejg lgdf0f u]df pQm

Ldf eGbf a9L sd k|fylds kFhLsf]if u0fgf ubf 36fpg kg]5

-h_ hUuf ejg jf bj vlb u]sf] jf ejg lgdf0f DkGg ePsf] ldltaf6 jifDd cfgf]

k|of]udf gcfPdf f] afasf] sd k|fylds kFhLsf]if u0fgf ubf 36fpg kg]5

-em_ hUuf ejg jf bj cfgf] k|of]hgdf gcfpg] b]lvPdf laqmL ug kg]5

(= nufgL DaGwL yk Jojyf

-_ Ohfhtkqk|fKt +yfn] o a+saf6 Ohfhtkqk|fKt aeligsAElig aeligvAElig aeliguAElig jusf cGo

+yfxaringff hfL u]sf ]o If0fkq tyf xfOlj|8 kFhL pks0fx tyf If0f gflvPsf]

xfos cfjlws C0f (Subordinated Term Debt) df nufgL ug kfOg] 5g

-_ nufgL DaGwL lgb]zgdf pNn]v ulPsf] k|fylds kFhL eGgfn] ljz]if pNn]v u]sf]df afx]s

7Ls cl3Nnf] qodfdf sfod x]sf] k|fylds kFhLnfO aemfpF5

-_ Ohfhtkqk|fKt aeligsAElig jusf fli6laquoo tsf aeligvAElig jusf a+s tyf ljQLo +yfxn] cfndashcfgf]

~rfns ldltn] tf]s]sf] dfkb08leq xL Forward Options Swap Futures htf ljleGg

8]le]l6E-Derivatives_ pks0f DaGwL sff]afx ug Sg] 5g

t ljb]zL db|fFu DalGwt 8]le]l6E sff]afxsf] xsdf ljb]zL ljlgdo DaGwL k|rlnt

sfgg tyf o a+ssf] ljb]zL ljlgdo Jojyfkg ljefuaf6 hfL klkqxsf] cwLgdf xL

ugkg]5

)= vf]hL jrfpm


PsLs[t lgb]zg )amp^ sf] nufgL tyf xfos sDkgL DaGwL Jojyf O=k|f=lgb]zg g+=

divide)amp^ adf]lhdsf] lgb]zg tyf f] kZrft ldlt )ampamp ebf ut]Dd hfL ePsf o






sfL C0fkq g]kfn fi6laquo as C0fkqdf ePsf] nufgL ljj0f -dfls_

) ======fn ============dlxgf

qm=+= ljj0f sd -=xhfdf_

sn

ldlt clws[t btvt


sDkgLsf] ]oklsquohLdf ePsf] nufgL ljj0f -dfls_

) ======fn ============dlxgf

-=xhfdf_

qm=+= sDkgLsf] gfd Z]fo

+Vof

kn

dNo

km]o

Eofn

dNo

lgodgsfL

dfof]hg sd

sn

ldlt clws[t btvt


+ul7t +yfxsf] l8j]~rdf ePsf] nufgL ljj0f -dfls_

) ======fn ============dlxgf

-=xhfdf_

qm=+= sDkgLsf] gfd nufgL ldlt sd =

sn

ldlt clws[t btvt


g]kfn fi6laquo a+s

s]Gb|Lo sfofno



tYofIacute ljj0f DaGwL Jojyf

b]zsf] cflys dflb|s Pj+ alsordf ultljlwsf] dNofIacuteg tyf ljZn]if0f ugsf fy Ohfhtkqk|fKt +yfsf]

kLj]If0f ug] Gbedf a+lsordf tyf ljQLo tYofIacutesf] dxTjk0f eldsf xg] xFbf dod z4 oyfyks

tYofIacute ljj0f o a+sdf k]z ugkg] DaGwdf g]kfn fi6laquo a+s P]g ) sf] bkmf amp( n] lbPsf] clwsf

k|of]u uL b]xfoadf]lhd lgb]zg hfL ulPsf] 5

1 cgrLndash df pNn]lvt ljj0fx f]xL cgrLdf tf]lsPsf] cjlwleq tf]lsPsf] 9fFrfdf o

a+ssf] lkf]l6ordf kf]6ndf cknf]8 ug kg]5

2 cGtndasha+s sff]afsf] ljj0f sff]af DkGg ugffy blgs tntf ljj0f csf] sfolbgsf] dWofGg

M)) ah]Dd o a+ssf] lkf]l6ordf kf]6ndf cknf]8 ug kg]5

3 DalGwt klj]If0f ljefun] dfu u]sf] v08df pkf]Qm tYofIacute ljj0fsf] Hard Copy DalGwt

clws[tsf] lx5fk uL k7fpg kg]5

4 o a+sdf tYofIacute k7fpg] k|of]hgsf nflu Pshgf 5sect kbflwsfL tf]sL lghsf] gfd kmf]g gDa Od]n

7]ufgf o a+ssf] lkf]l6ordf kf]6ndf cBfjlws ugkg]5 tYofIacute ljj0f k7fp+bf tf]lsPsf] kbflwsfLsf]

gfd kmf]g g+= Od]n 7]ufgf d]t pNn]v ug kg]5

5 Ohfhtkqk|fKt +yfxn] o lgb]zg cgk k7fpg kg] tYofIacute tf]lsPsf] doleq gk7fPdf jf

afDaf unt tYofIacute k7fPdf a+s tyf ljQLo +yf DjGwL P]g )amp sf] bkmf )) jdf]lhd

sfjfxL xg]5

6 o a+sdf sfofGjogsf] r0fdf x]sf] klj]IfsLo rgf k|0ffnL (Supervisory Information System

-SIS) sf] oh cfOl8 k|fKt uls]sf ldquosrdquo jusf jfl0fHo a+s kjfwf ljsf a+s tyf oh

cfOl8 k|fKt ug] qmddf x]sf cGo ljQLo +yfxn] oh cfOl8 k|fKt u]kl5 ljBdfg Jojyfsf]

cnfjf fdfgfGt kdf f] k|0ffnLdf d]t tf]lsP adf]lhdsf l6gx tyf P8xs (ad hoc) tYof+sljj0fx lgwflt dofjlwleq o a+s dIf k7fpg kg]5

7 vf]hL arfpM

-_ o a+saf6 ocl3 hfL ulPsf] PsLs[t lgb]zg )amp^ cGtutsf] O=k|f= lgb]zg g+= (divide)amp^

tyf f] kZrft ldlt )ampamp ebf ut]Dd hfL ePsf o ljifo+u DjlGwt Dk0f

klkqx vf]h ulPsf] 5




cgrLndash

Ohfhtkqk|fKt +yfxn] j]afO6 dfkmt o a+sdf k7fpg kg] tYofIacutex DaGwL ljj0f

cgrLdivide

kmffd g+=

ljifo tYofIacutesf] k|s[lt k7fpg kg] cjlw

(= cGta+s sff]af ljj0f

blgs

sfofno doleq

(=) tntf dfHbft ljj0f

csf] lbgsf] ah]leq

(= eQmfgL k|0ffnL ]jf k|bfosxsf]

dfHbft ljj0f (Settlement Account

+rfng ug] a+sxsf] nflu dfq) (=ndash

(=ndash

P=6L=Pd d]zLg x]s]f yfg tyf

Zffvflxt a+lsEuml s]Gb|sf] ljj0f oyf dodf +rfng ePsf] lbg

(=^ Zffvf tyf cGo sfofnosf] ljj0f oyf dodf +rfng ePsf] lbg

^= +rfns tyf sfosfL k|dvsf] ljj0f oyf dodf lgoQm jf lgj[Q ePsf] lbg

= clgjfo dfHbft ljj0f laring fKtflxs Ps xKtf leq

(=s Zffvflxt a+lsEuml s]Gb|df x]sf u|fxsx

tyf ljBtLo sf8sf] ljj0f dfls


(=v E-banking sff]jf DaGwL ljj0f dfls

(=^s lgIf]k vftf +Vof tyf ljBtLo

sf8xsf] zfvfut ljj0f dfls


(=^v shf lgIf]k DaGwL] zfvfut ljj0f dfls

(= k|dv ljQLo klrsxsf] ljj0f Dffls

(=

7nf C0fLx dx tyf sf]ifdf

cfwflt shf ux|sf]ifdf cfwflt

xlnot DaGwL ljj0f

qDffls

(=$ qdfls ljQLo ljj0f qdfls

(=(s sdrfLxsf] ljj0f cwjflifs

(=(v +yfks ]owgLxsf] ljj0f cwjflifs


cgrLndash

Ohfhtkqk|fKt +yfxn] Excel Sheet dfkmt o a+sdf k7fpg kg] tYofIacutex DaGwL ljj0f

cgrLdividekmffd g+= ljifo tYofIacutesf]

lsld

tYofIacute k7fpg] ljlw k7fpg kg]

cjlw

= ljb]zL ljlgdo cgudg

ljj0f

dfls kdf

dlxgf ljt]sf]

amp lbg leq

1 httpsreportingnrborgnp

df login ug] 2 Reports Upload Select ug]

3 Bulk Excel Upload Select ug]

4 Add Report Select ug]

5 Fiscal Year Select ug]

6 Reporting Month Select ug]

7 pkoQm Category Select ug]

8 Description df cfjZostfgf +lIfKt

ljj0f eg]

9 cfkmn] Upload ug rfx]sf] lkf]6sf] lsld

Select ug]

10 Choose File af6 cffkmn] Upload ug

rfx]sf] File Select ug]

11 Save ug]

Ps k6s Upload eO Submit ePsf] File kljtg ug k]df b]xfo adf]lhdsf k|s[of

cjnDag ug]

1 Reports Upload List Click ug]

2 DalGwt dlxgf Category ldNg] uL

View Column df x]sf] icon click ug]

3 Unlock Request Button Click ug]

4 Unlock Details Window vN5 odf

Resubmit Reason df sg Pp6f sf0f

rog ug]

5 Save ug]

6 To kl5 kgM z b]lvsf] k|s[of cjnDag

uL Upload ePsf] File Submit ug]

lbg leq

= = -v- If]qLo

tsf_ u jusf] nflu_


DklQ dfls

Capital Adequacy

Framework adf]lhdsf

kmdx

-s fli6laquootsf v

jusf] nflu_


DklQ dfls

= amp= If]qut shf ljj0f dfls

(= (= (= (=-s_

(=$ (=amp (= (=((=amp

(=

dfls tYofIacute ljj0f dfls

= jBflgs tntf ljj0f dfls

= tntf cgudg ljj0f qdfls

= Aofhb hf]lvd cgudg

ljj0f qdfls

(= (=^ (=^= (=)

(= amp= qdfls tYofIacute ljj0f qdfls

= = = =$ =

shf fk6 Jojyf

u|fxs cgf shf u

alsEuml DklQ

qdfls

= xndashljQLos0f shf

ljj0f qdfls

k|sfzg eP cgf Aofhb k|sflzt ePsf]

ljj0f

Aofhb

+zf]wg u]sf]

amp lbg leq

lgb]zg g+ sf] aFbf amp

cgf

cfkL DaGw ePsf

u|fxssf] shf ljj0f cwjflifs

(=

Ldf sff]af ljj0f

sff]afsf]

cfwfdf

(= z+sfkb sff]af ljj0f sff]afsf]

cfwfdf

Web Site df pknAq

9fFrf cgf

AMLCFT Reporting

Format (Off-site data

collection)

cw jflifs

Web Site df pknAq

9fFrf cgf

AMLCFT Reporting

Format (Bank Self

assessment

Questionaire)

jflifs

lgb]zgdf pNn]v ePb]lv afx]s o a+ssf] cGo ljefudividesfofnodf k7fpg kg] ljj0fx lgoldt kdf k7fpg kg]5



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

DklQ bfloTjsf] uf]Zjff lxfj -dfls_

)amp===== fn =========== dlxgfsf] ljj0f

-=======_

kFhL tyf bfloTj sd DklQ sd

= kFhL tyf hu]8f sf]ifx = gub dfHbft

= rQmf kFhL = jb]zL db|f -lSsf d]t_

== fwf0f ]o = ljb]zL db|f

== ggll8d]jn lk|km]G ]o == eftLo db|f

=== ll8d]jn lk|km]G ]o == cGo ljb]zL db|f

==$ sGel6jn lk|km]G ]o = a+s dfHbft

= sn Og P8efG = jb]zL db|f

= k|tfljt af]g ]o == g]kfn fi6laquo a+sdf

=$ fwf0f hu]8f sf]if == aeligsAElig jusf] Ohfhtkqk|fKt +yfdf

= ]o lk|ldod == aeligvAElig jusf] Ohfhtkqk|fKt +yfdf

=^ l~rt gfkmfdividegf]Sfg (Retained Earning) ==$ aeliguAElig jusf] Ohfhtkqk|fKt +yfdf

=amp cGo hu]8f tyf sf]ifx == cGo ljQLo +yfdf

=amp= ekL cfpg] hu]8f sf]if = ljb]zL db|f

=amp= DklQ kgdNofIacuteg sf]if == g]kfn fi6laquo a+sdf

=amp= kFhLut hu]8f sf]if == aeligsAElig jusf] Ohfhtkqk|fKt +yfdf

=amp=$ +yf ljsf sf]if == aeligvAElig jusf] Ohfhtkqk|fKt +yfdf

=amp= ljz]if hu]8f sf]if ==$ aeliguAElig jusf] Ohfhtkqk|fKt +yfdf

=amp=^ nfef+z dLs0f sf]if == cGo ljQLo +yfdf

=amp=amp cGo jtGq sf]if ==^ ljb]zL a+sdf

= kFhL lkmtf hu]8f sf]if ==^= eftdf

=( 6xL 36a9 sf]if ==^= cGo ljb]zL dnsdf

=) nufgL dfof]hg sf]if = dfu]sf avt k|fKt xg] sd

= cGo sf]if = jb]zL db|f

= fk6L == aeligsAElig jusf] Ohfhtkqk|fKt +yfdf

= g]kfn fi6laquo a+saf6 fk6L == aeligvAElig jusf] Ohfhtkqk|fKt +yfdf

== kgshf == aeliguAElig jusf] Ohfhtkqk|fKt +yfdf

== lkf]] shf ==$ cGo ljQLo +yfdf

== g]kfn fi6laquo a+saf6 k|fKt cGo fk6L = ljb]zL db|f

= cGta+s fk6L == g]kfn fi6laquo a+sdf

== jb]zL db|f == aeligsAElig jusf] Ohfhtkqk|fKt +yfdf

=== aeligsAElig jusf] Ohfhtkqk|fKt +yfaf6 == aeligvAElig jusf] Ohfhtkqk|fKt +yfdf

=== aeligvAElig jusf] Ohfhtkqk|fKt +yfaf6 ==$ aeliguAElig jusf] Ohfhtkqk|fKt +yfdf

=== aeliguAElig jusf] Ohfhtkqk|fKt +yfaf6 == cGo ljQLo +yfdf

== ljb]zL db|f ==^ ljb]zL a+sdf

=== aeligsAElig jusf] Ohfhtkqk|fKt +yfaf6 ==^= eftdf

= cGo fk6L ==^= cGo ljb]zL dnsdf

== jb]zL db|f $= C0fkq tyf cGo pks0fdf nufgL

=== aeligsAElig jusf] Ohfhtkqk|fKt +yfaf6 $= g]kfn sf

=== aeligvAElig jusf] Ohfhtkqk|fKt +yfaf6 $== 6]laquohL lan

=== aeliguAElig jusf] Ohfhtkqk|fKt +yfaf6 $== ljsf C0fkq

===$ cGo ljQLo +yf $== fli6laquoo art kq

== ljb]zL db|f $==$ ljz]if C0fkq

=== aeligsAElig jusf] Ohfhtkqk|fKt+yfaf6 $== le lkf]

=== ljb]zL a+s tyf ljQLo +yf $= g]=f=a+s

=== cGo ljQLo +yf $== C0fkq

=$ C0fkq tyf aG8 $== l8kf]lh6 cSg

= ojfjf]huf sf]if $= aelig3AElig jusf] Ohfhtkqk|fKt +yfsf] C0fkq

=^ ulaL lgjf0f sf]if $=$ sfL u ljQLo +yf

=amp u|fdL0f jfjnDag sf]if $= cGo u ljQLo +yf

= cGo sf]if $=^ u cfjfLo If]q (Non-Resident)

lgIf]k = ]o tyf cGo nufgL

= rNtL = ]odf nufgL


== jb]zL db|fdf == aeligsAElig jusf Ohfhtkqk|fKt +yfx

=== +yfut == aeligvAElig jusf Ohfhtkqk|fKt +yfx

==== aeligsAElig ju Ohfhtkqk|fKt +yfx == aeliguAElig jusf Ohfhtkqk|fKt +yfx

==== aeligvAElig ju Ohfhtkqk|fKt +yfx ==$ aelig3AElig jusf Ohfhtkqk|fKt +yfx

==== aeliguAElig ju Ohfhtkqk|fKt +yfx == art tyf C0f xsfL +yfx

====$ aelig3AElig ju Ohfhtkqk|fKt +yfx ==^ k]Gg sf]if tyf aLdf +yfx

==== art tyf C0f xsfL +yfx ==amp cGo ljQLo +yfx

====^ usfL +yfx == u ljQLo sfL +yfx

====amp sdrfL +rosf]if ==( lghL u ljQLo +yfx

==== gfuls nufgL sf]if ==) hUuf tyf cfjf ljsf sDkgLx

====( k]Gg sf]if tyf aLdf sDkgLx == u cfjfLo If]q

====) cGo ljQLo +yfx = cGta+s nufgL

==== g]kfnL ]gf == jb]zL db|fdf

==== g]kfn k|xL === aeligsAElig jusf Ohfhtkqk|fKt +yfx

==== zq k|xL an === aeligvAElig jusf Ohfhtkqk|fKt +yfx

====$ yfgLo sf === aeliguAElig jusf Ohfhtkqk|fKt +yfx

==== cGo sfL lgsfo ===$ aelig3AElig jusf Ohfhtkqk|fKt +yfx

====^ u ljQLo sfL +yfx == ljb]zL db|fdf

====amp u ljQLo lghL +yfx === aeligsAElig jusf Ohfhtkqk|fKt +yfx

==== cGo +yfx === aeligvAElig jusf Ohfhtkqk|fKt +yfx

====( ljb]zL a+sx === aeliguAElig jusf Ohfhtkqk|fKt +yfx

====) ljb]zL +yfx ===$ aelig3AElig jusf Ohfhtkqk|fKt +yfx

==== cGo cfjfLo If]q = d2tL lgIf]kdf u]sf] nufgL

==== ucfjfLo If]q =$ g -ljlgdo of]Uo_

=== JolQmut = cGo nufgL

==== cfjfLo == jb]zL db|fdf

==== ucfjfLo === aeligsAElig jusf Ohfhtkqk|fKt +yfx

== ljb]zL db|fdf === aeligvAElig jusf Ohfhtkqk|fKt +yfx

=== +yfut === aeliguAElig jusf Ohfhtkqk|fKt +yfx

==== aeligsAElig jusf Ohfhtkqk|fKt +yfx ===$ aelig3AElig jusf Ohfhtkqk|fKt +yfx

==== aeligvAElig jusf Ohfhtkqk|fKt +yfx === art tyf C0f xsfL +yfx

==== aeliguAElig jusf Ohfhtkqk|fKt +yfx ===^ k]Gg sf]if tyf aLdf +yfx

====$ cGo +yfx ===amp cGo ljQLo +yfx

==== ljb]zL a+sx === u ljQLo sfL +yfx

====^ ljb]zL +yfx ===( lghL u ljQLo +yfx

====amp cGo cfjfLo If]q ===) u cfjfLo If]q

==== ucfjfLo If]q == ljb]zL db|fdf

=== JolQmut === aeligsAElig jusf Ohfhtkqk|fKt +yfx

==== cfjfLo === aeligvAElig jusf Ohfhtkqk|fKt +yfx

==== ucfjfLo === aeliguAElig jusf Ohfhtkqk|fKt +yfx

= art ===$ aelig3AElig jusf Ohfhtkqk|fKt +yfx

== jb]zL db|fdf === art tyf C0f xsfL +yfx

=== +yfut ===^ k]Gg sf]if tyf aLdf +yfx

==== aeligsAElig ju Ohfhtkqk|fKt +yfx ===amp cGo ljQLo +yfx

==== aeligvAElig ju Ohfhtkqk|fKt +yfx === u ljQLo sfL +yfx

==== aeliguAElig ju Ohfhtkqk|fKt +yfx ===( lghL u ljQLo +yfx

====$ aelig3AElig ju Ohfhtkqk|fKt +yfx ===) u cfjfLo If]q

==== art tyf C0f xsfL +yfx =^ hUuf tyf cfjf ljsf

====^ usfL +yfx =^= hUuf vlb tyf ljsf

====amp sdrfL +rosf]if =^= cfjf lgdf0f

==== gfuls nufgL sf]if ^= shf tyf fk6

====( k]Gg sf]if tyf aLdf sDkgLx ^= +yfut

====) cGo ljQLo +yfx ^== jb]zL db|fdf

==== g]kfnL ]gf ^=== aeligsAElig jusf Ohfhtkqk|fKt +yfx

==== g]kfn k|xL ^=== aeligvAElig jusf Ohfhtkqk|fKt +yfx

==== zq k|xL an ^=== aeliguAElig jusf Ohfhtkqk|fKt +yfx

====$ yfgLo sf ^===$ aelig3AElig jusf Ohfhtkqk|fKt +yfx

==== cGo sfL lgsfo ^=== art tyf C0f xsfL

====^ u ljQLo sfL +yfx ^===^ k]Gg sf]if tyf aLdf sDkgLx


====amp u ljQLo lghL +yfx ^===amp cGo ljQLo +yfx

==== cGo +yfx ^=== s]Gb|Lo sf

====( ljb]zL a+sx ^===( yfgLo sf

====) ljb]zL +yfx ^===) u ljQLo sfL +yfgx

==== cGo cfjfLo If]q ^=== lghL uljQLo +yf

==== ucfjfLo If]q ^== ljb]zL db|fdf

=== JolQmut ^=== aeligsAElig jusf Ohfhtkqk|fKt +yfx

==== cfjfLo ^=== aeligvAElig jusf Ohfhtkqk|fKt +yfx

==== ucfjfLo ^=== aeliguAElig jusf Ohfhtkqk|fKt +yfx

== ljb]zL db|fdf ^===$ cGo ljQLo +yfx

=== +yfut ^=== uljQLo sfL +yfx

==== aeligsAElig jusf Ohfhtkqk|fKt +yfx ^=== lghL uljQLo +yfx

==== aeligvAElig jusf Ohfhtkqk|fKt +yfx ^= JolQmut

==== aeliguAElig jusf Ohfhtkqk|fKt +yfx ^== jb]zL db|f

====$ cGo +yfx ^== ljb]zL db|f

==== ljb]zL a+sx ^= u cfjfLo If]q

====^ ljb]zL +yfx ^== jb]zL db|f

====amp cGo cfjfLo If]q ^== ljb]zL db|f

==== ucfjfLo If]q ^=$ ojf jf]huf sf]if

=== JolQmut amp= lan vlb

==== cfjfLo amp= jb]zL lan vlb

==== ucfjfLo amp== +yfut

= d2tL amp== JolQmut

== jb]zL db|fdf amp= ljb]zL lan vlb

=== +yfut amp== eftdf eQmfgL xg]

==== aeligsAElig ju Ohfhtkqk|fKt +yfx amp== +yfut

==== aeligvAElig ju Ohfhtkqk|fKt +yfx amp== JolQmut

==== aeliguAElig ju Ohfhtkqk|fKt +yfx amp== cGo dnsdf eQmfgL xg]

====$ aelig3AElig ju Ohfhtkqk|fKt +yfx amp== +yfut

==== art tyf C0f xsfL +yfx amp== JolQmut

====^ usfL +yfx amp= cfoft lan vlb

====amp sdrfL +rosf]if ]= sn]Sgdf lnOPsf lanxdf fk6

==== gfuls nufgL sf]if = jb]zL lansf] lwtf]df

====( k]Gg sf]if tyf aLdf sDkgLx = ljb]zL lansf] lwtf]df

====) cGo ljQLo +yfx (= ly DklQ

==== g]kfnL ]gf (= hUuf

==== g]kfn k|xL (= ejg

==== zq k|xL an (= kmlgrdividelkmSr

====$ yfgLo sf (=$ jfL fwg

==== cGo sfL lgsfo (= sDKo6 tyf d]zLgL

====^ u ljQLo sfL +yfx (=^ kFhLut lgdf0f vr

====amp u ljQLo lghL +yfx (=amp lnh xf]N8 DklQ

==== cGo +yfx (= 6j]o

====( ljb]zL a+sx (=( cGo

====) ljb]zL +yfx )= cGo DklQ

==== cGo cfjfLo If]q )= cn ug afFsL Aofh

==== ucfjfLo If]q )== nufgLdf

=== JolQmut )=== sfL C0fkqdf

==== cfjfLo )=== cGo nufgLdf

==== ucfjfLo )==== jb]zL db|fdf

== ljb]zL db|fdf )==== ljb]zL db|fdf

=== +yfut )== shf fk6df

==== aeligsAElig jusf Ohfhtkqk|fKt +yfx )=== +yfut

==== aeligvAElig jusf Ohfhtkqk|fKt +yfx )==== jb]zL db|fdf

==== aeliguAElig jusf Ohfhtkqk|fKt +yfx )===== aelig3AElig jusf Ohfhtkqk|fKt +yfx

====$ cGo +yfx )===== cGo jusf Ohfhtkqk|fKt +yfx

==== ljb]zL a+sx )===== art tyf C0f xsfL

====^ ljb]zL +yfx )=====^ k]Gg sf]if tyf aLdf sDkgLx

====amp cGo cfjfLo If]q )=====amp cGo ljQLo +yfx


==== ucfjfLo If]q )=====) u ljQLo sfL +yfgx

=== JolQmut )===== lghL uljQLo +yf

==== cfjfLo )==== ljb]zL db|fdf

==== ucfjfLo )===== Ohfhtkqk|fKt +yfx

=$ dfu]sf] avt lbgkg] sd )===== cGo ljQLo +yfx

=$= jb]zL db|fdf )===== lghL uljQLo +yfgx

=$== +yfut )=== JolQmut

=$=== aeligsAElig ju Ohfhtkqk|fKt +yfx )==== jb]zL db|f

=$=== aeligvAElig ju Ohfhtkqk|fKt +yfx )==== ljb]zL db|f

=$=== aeliguAElig ju Ohfhtkqk|fKt +yfx )=== u cfjfLo If]q

=$===$ aelig3AElig ju Ohfhtkqk|fKt +yfx )==== jb]zL db|f

=$=== art tyf C0f xsfL +yfx )==== ljb]zL db|f

=$===^ usfL +yfx )===$ ojf jf]huf sf]if

=$===amp sdrfL +rosf]if )==$ cGo

=$=== gfuls nufgL sf]if )= dnGb dfHbft

=$===( k]Gg sf]if tyf aLdf sDkgLx )= sdrfL fk6Ldividek]ZsL

=$===) cGo ljQLo +yfx )=$ 08laquoL 8]6

=$=== g]kfnL ]gf )= clu|d eQmfgL

=$=== g]kfn k|xL )=^ lSnolordf r]s

=$=== zq k|xL an )=^= jb]zL db|f

=$===$ yfgLo sf )=^= ljb]zL db|f

=$=== cGo sfL lgsfo )=amp dfuy gub (Cash in Transit)

=$===^ u ljQLo sfL +yfx )= lagf rgf eQmfgL lbOPsf 8laquof6

=$===amp u ljQLo lghL +yfx )=( clu|d s eQmfgL

=$=== cGo +yfx )=) Voflt

=$===( ljb]zL a+sx )= cGo

=$===) ljb]zL +yfx = ckn]vg xg afFsL vr

=$=== cGo cfjfLo If]q = kj ~rfng vr

=$=== ucfjfLo If]q = dh vr

=$== JolQmut = cGo

=$=== cfjfLo = u a+lsEuml DklQ

=$=== ucfjfLo = lxfj ldnfg

=$= ljb]zL db|fdf = s]Gb|Lo sfofno

=$== +yfut = zfvf sfofno

=$=== aeligsAElig jusf Ohfhtkqk|fKt +yfx = lgj[lQe0f

=$=== aeligvAElig jusf Ohfhtkqk|fKt +yfx =$ sfL sff]af

=$=== aeliguAElig jusf Ohfhtkqk|fKt +yfx = C0fsf]if

=$===$ cGo +yfx $= sG6laquof lxfj

=$=== ljb]zL a+sx $= sn]Sgdf lnOPsf lanx

=$===^ ljb]zL +yfx $== jb]zL db|f

=$===amp cGo cfjfLo If]q $=== cfjfLo

=$=== ucfjfLo If]q $=== u cfjfLo

=$== JolQmut $== ljb]zL db|f

=$=== cfjfLo $=== cfjfLo

=$=== ucfjfLo $=== u cfjfLo

== l6lkms]6 ckm l8kf]lh6 = gfkmfdividegf]Sfg lxfj

== +yfut = ut dlxgfDds]f

=== cfjfLo = o dlxgfsf]

=== ucfjfLo

== JolQmut

=== cfjfLo

=== ucfjfLo

=^ dflhg lxfa

=^= jb]zL db|f

=^== cfjfLo

=^== ucfjfLo

=^= ljb]zL db|f

=^== cfjfLo

=^== ucfjfLo


=amp vhfGrLsf] hdfgt

= eStfgL Dofb gf3]sf] d2tL lgIf]k

=( cGo

$= eQmfgL lbgkg] lanx

$= jb]zL db|f

$== 8laquof6

$=== cfjfLo If]q

$=== u cfjLo If]q

$== eQmfgL cfb]z (Pay order)

$=== cfjfLo If]q

$=== u cfjLo If]q

$= ljb]zL db|f

$== 8laquof6

$=== cfjfLo If]q

$=== u cfjLo If]q

$== eQmfgL cfb]z

$=== cfjfLo If]q

$=== u cfjLo If]q

= cGo bfloTj tyf Jojyfx

= 08laquoL q]ml86

= k]Gg tyf pkbfg sf]if

= sdrfL +rosf]if

=$ sdrfL sNof0fsf]if

= sdrfL tflndsf]if

=^ sdrfL af]g Jojyf

=amp k|tfljt tyf eQmfgL lbg afFsL nfef+z

= cfos Jojyf

=( shf gf]SfgL Jojyf

=(= fdfGo shf gf]SfgL Jojyf

=(= ljz]if shf gf]SfgL Jojyf

=(== kg+rgfdividekgtflnlss0f shf

=(== sdn shf

=(== z+sfkb shf

=(==$ vfa shf

=(== Psn u|fxs Ldf gf3]sf] shf

=(==^ JolQmut hdfgLdividet]|f]kIfsf] lwtf]df k|jfx

ePsf] shf -yk ) k|ltzt_

=(= cltlQm shf gf]SfgL Jojyf

=) nufgL DaGwL gf]SfgL Jojyf

= u a+lsEuml DklQ gf]SfgL JojYff

= cGo DklQ gf]SfgL Jojyf

= Aofh dNtaL lxfj

== ut cjlwDdsf]

== o cjlwdf yk

== o cjlwdf cnL ePsf]

=$ lgIf]kdf lbgkg] Aofh

=$= art

=$== d2tL

=$= cGo

= lgIf]k Aofhs

=^ x|f ssectL sf]if

=amp kfsL gs]sf] cfDbfgL

= cGo

^= lxfj ldnfg

^= s]Gb|Lo sfofno

^= If]qLodividezfvf sfofno

^= lgj[lQ e0f

^=$ sfL sff]af

^= C0fsf]if


amp= sG6laquof lxfj

amp= sn]Sgdf lnOPsf lanx

amp== jb]zL db|f

amp=== cfjfLo

amp=== u cfjfLo

amp== ljb]zL db|f

amp=== cfjfLo

amp=== u cfjfLo

= gfkmf gf]Sfg lxfj

= ut dlxgfDdsf]

= o dlxgfsf]

hDdf hDdf

gf]6M dfly tf]lsPsf] sg zLifs cGtut sd gx]sf] eP tfklg f] zLifs sfod fvL o a+sn] tf]s]sf] 9fFrfdf sg kljtg ug kfOg] 5g o

kmffdsf pkzLifsxdf ePsf sff]afx lglbi6 yfgdf clgjfo kdf b]vfO Tosf] hf]8 k|To]s pkndashzLifs xFb dn zLifsDd ug kg]5

jfnft aflxsf sff]af -Defljt bfloTjx_ M

= sn]Sgdf x]sf lanxM

s= jb]zL db|f

v= ljb]zL db|f

= kmjf8 PSr]~h sG6laquofS6sf] afFsL bfloTjxiquest

= k|lttkqx -dflhg g36fO kf sd_M

s= ^ dlxgfeGbf sd cjlwsf]

v= ^ dlxgfeGbf a9L cjlwsf]

$= cGtfli6laquoo gt]0fLs[t (Rated) ljb]zL Ohfhtkqk|fKt +yfsf] sfp06 Uof]06Ldf hfL u]sf] Uof]06L

= Dofb gfl3gs]sf] Uof]06L aG8M

s= la8 aG8

v= kkmd]G aG8

^= k|Tofelt DaGwL k|ltj4tf (Underwriting commitment)

amp= kgM vlb ug] ztdf laqmL u]sf] shf

= clu|d eQmfgL Uof]06L (Advance Payment Guarantee)

(= ljQLo tyf cGo hdfgt (Financial and other Guarantee)

)= ckljTo shf k|lta4tf (Irrevocable Loan Commitment)

= cfos jfkt Defljt bfloTj (Contingent Liabilities on Income Tax)

= Acceptance Endorsement lxt cGo a k|sfsf Defljt bfloTjx

= kgM l8sfpG6 ulPsf lanxiquest

$= rQmf jf eQmfg xg afFsL ]o nufgL

= eQmfgLsf] nflu bfjL k]sf] hdfgt

^= +yfpk bfjL k]sf] t +yfn] bfloTj jLsf gu]sf] Defljt bfloTjx

--------------------------------------------------- cGo hu]8f tyf sf]ifx cGtut nufgLdf x]sf] sdnfO d]t vnfpg (Disclose) kg]5

Ohfhtkqk|fKt +yfxsf] gfd vnfpg kg]5 osf] nflu 5sect kmffd k|of]u ug lsg]5


gfd M gfd M

bhf M bhf M

btvt M btvt M

ldlt M ldlt M



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

gfkmf gf]Sfg lxfj

) ====== b]lv ) ========= Dd -dfls_

-=bz nfvdf_

vr o dlxgf

Ddsf] iquest=

ut dlxgf

Ddsf] iquest=

cfDbfgL o dlxgf

Ddsf] iquest=

ut dlxgf

Ddsf] iquest=

= Aofh vr

= lgIf]k bfloTjdf

== artdf

== d2tLdf

=== dlxgfDdsf] d2tLdf

=== b]lv ^ dlxgDdsf] d2tLdf

=== ^ dlxgfb]lv jifDdsf] d2tLdf

===$ jifeGbf dflysf] d2tLdf

== dfu]sf] avt ltgkg] lgIf]kdf

==$ l6lkms]6 ckm l8kf]lh6df

= cGt a+s ljQLo +yf fk6L

== g]kfn fi6laquo a+s

== cGt a+s ljQLo +yf

== cGo fk6L

sldg vr

= sdrfL vr

= tna eQf

= cGo vr

$= ~rfng vr

$= 3ef8f

$= x|fssectL

$= dnGb

$=$ OFwg

$= cGo ~rfng vr

= 6xL 36a9 gf]SfgL


= ljb]zL db|f sff]afaf6 -asectf afx]s_

^= u ~rfng vr

amp= hf]lvd DaGwL Jojyf

amp= shf gf]SfgL Jojyf

amp== fdfGo shf gf]SfgL Jojyf

amp== ljz]if shf gf]SfgL Jojyf

amp=== kg+rgfdividekgtflnlss0f shf

gf]SfgL Jojyf

amp=== sdn shf gf]SfgL Jojyf

amp=== z+sfkb shf gf]SfgL Jojyf

amp===$ vfa shf gf]SfgL Jojyf

amp=== Psn u|fxs Ldf gf3]sf] shfsf]

gf]SfgL Jojyf

amp===^ JolQmtu hdfgLdividet]|f]kIfsf]

lwtf]df k|jfx ePsf] shfsf] yk

gf]SfgL Jojyf

amp== cltlQm shf gf]SfgL Jojyf

amp= u a+lsEuml DklQ gf]SfgL Jojyf

amp= nufgLdf Defljt gf]SfgL Jojyf

amp=$ nufgL dfof]hg sf]if

amp= cGo DklQsf] gf]SfgL Jojyf

= cnL xg gSg] shfsf] ckn]vg

(= cfdfGo sff]afxaf6 ePsf]

= Aofh cfDbfgL

= shf fk6df

= nufgLdf

== g]kfn sfsf] If0fkq

== ljb]zL C0fkq

== g]kfn fi6laquo a+ssf] C0fkq

==$ l8a]~r tyf aG8

= Ph]GL dfHbftdf

=$ dfu tyf cNk rgfdf k|fKt

xg] dfHbftdf

= cGodf

= sldg tyf l8isfp06

= lan vlb tyf l8isfp06

= sldzg

= cGo

= 6xL 36a9 cfDbfgL


= ljb]zL db|f sff]afaf6 -asectf

afx]s_

$= cGo ~rfng cfDbfgL

= u ~rfng cfDbfgL

^= hf]lvd DaGwL Jojyfaf6

lkmtf -cfDbfgL_

^= fdfGo shf gf]SfgL Jojyf

^= ljz]if shf gf]SfgL Jojyf

^== kg+rgfdividekgtflnlss0f

shf gf]SfgL Jojyf

^== sdn shf gf]SfgL Jojyf

^== z+sfkb shf gf]SfgL

Jojyf

^==$ vfa shf gf]SfgL Jojyf

^== Psn u|fxs Ldf gf3]sf]

shfsf] gf]SfgL Jojyf

^==^ JolQmtu hdfgLdividet]|f]kIfsf]

lwtf]df k|jfx ePsf] shfsf]

yk gf]SfgL Jojyf

^= cltlQm shf gf]SfgL

Jojyf

^=$ u a+lsEuml DklQ gf]SfgL

Jojyf

^= nufgLdf Defljt gf]SfgL

Jojyf

^=^ nufgL dfof]hg sf]if lkmtf

^=amp cGo DklQsf] gf]SfgL

Jojyf

amp= ckn]vg ePsf] shfsf] cnL

= cfdfGo sff]afxaf6

ePsf] cfDbfgL

(= vb gf]Sfg


vr

)= sdrfL af]g Jojyf

= cfos Jojyf

= vb gfkmf

hDdf hDdf


btvt M btvt M

gfd M gfd M

bhf M bhf M

ldlt M ldlt M

gf]6 M _ dfls kdf x|f ssectL vr cGo vr DalGwt vr zLifs cGtut dfj]z xg kg]5

_ x]s qodf cGtsf] gfkmf gf]Sfg lxfj tof ubf clgjfo kn] shf gf]SfgL Jojyf nufot cGo gf]SfgL Jojyfdf ePsf]

yk jf 36 sd oyfy lrq0f xg] uL n]vfIacuteg ug kg]5

_ sdrfL af]g cfossf] nflu pkoQm cgdfg uL a+s Jojyfkgn] DalGwt cjlwxdf Jojyf ug] tyf n]vfIacuteg ug kg]5


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

If]qut -k|of]hg_ cgfsf] shf tyf fk6sf] ljj0f -dfls_

) ======== fn =============== dlxgfsf] ljj0f

-= bz nfvdf_

qm+=

ut dfGtDdsf]

afFsL

o dlxgfdf

ljtlt

o dlxgfdf

cnL

dfGtDddf



pBf]udivideIf]qx

s[lif jg DaGwL

= cGgafnL

= tsfL afnL

= lrofdivideskmL

=$ lt

= gkf6

=^ cGo gub] afnL


= zLt e08f0f



= k+IfL kfng

= dfxL kfng


=$ lrfO

= ag

df5fkfng DaGwL

vfgL DaGwL


= sf]Onf

= rg9Eumlf

=$ DofUg]fO6

= vL


=amp vfgL DaGwL cGo




$== lrgL

$== lt k|zf]wg


$==$ cGo


$== dlbfhGo

$== dlbflxt



= xtsnf



=$ 5kfO tyf k|sfzg

= cfifwL



= asf] 6fo

=( 5fnf

=) Knfli6s

= ld]06





=^ ljljw pTkfbg

^ lgdf0f




amp= ljBt Uof kfgL

amp= phf

amp== hnljBt

amp== gjLs0fLo phf

amp= cGo ljBt ]jf


amp=$ kfgL

wftsf pTkfbgx d]lgL tyf On]S6laquof]lgs cfhf

tyf h8fg


= d]lzg cfhf

== s[lif hGo




= ljBtLo pks0f


= +rf pks0f



= h]g]]6x

=( 3sect (Turbines)

( oftfoft e08f +rf







(=amp cGo a ]jf





)=$ cGo vb|f Jofkf

)= cfoft Jofkf

)=^ lgoft Jofkf








=amp cGo ljQLo +yf


= u ljQLo sfL +yfg


= cGo nufgL +yfx


ko6g ]jf


SoflDkEuml cflb



cGo ]jfx

= lj1fkg ]jf

= Automotive ]jf

= cGo a ]jf sDkgLx


= lzIff ]jf

$ pkef]Uo shf

$= g rfFbL

$= d2tL lb

$= If0f kq

$=$ q]ml86 sf8


yfgLo sf

^ cGo

hDdf

g]=f=a+s lgb]zg kmf=g+=(= -s_

============================================== a+sdivideljQLo +yf

k|of]hg cgfsf] Productwise shf fk6sf] ljj0f

)====divide==========dlxgf -dfls_

-sd =nfvdf_

qm= += shfsf] k|sf ut dlxgfsf] o dlxgfsf]

km08]8 ggkm08]8 sn km08]8 ggkm08]8 sn

= cfjlws shf

-s_ cfBf]lus +yf

-v_ Jofkfls +yf

-u_ ]jf Jojfo +yf

-3_ cGo

= cf]e8laquof6

-s_ cfBf]lus +yf

-v_ Jofkfls +yf

-u_ ]jf Jojfo +yf

-3_ cGo

= 6laquoi6 llK6 shfdividecfoft shf

-s_ cfBf]lus +yf

-v_ Jofkfls +yf

-u_ ]jf Jojfo +yf

-3_ cGo

$= l8df08 tyf cGo rfn kFhL shf

-s_ cfBf]lus +yf

-v_ Jofkfls +yf

-u_ ]jf Jojfo +yf

-3_ cGo

= JolQmut cfjfLo 3 shf -= sf]8 )

nfvDdsf]_

^= lon 6]6 shf fk6

-c_ cfjfLo 3 shf -= sf]8 )

nfvDdsf] JolQmut cfjfLo 3 shf afx]s_


-cf_ Jofjflos ejg tyf cfjfLo ckf6d]06

lgdf0f shf

-O_ lgdf0f DkGg eO cfo cfhg ug yfn]sf]

Jofkfls sDKn]S shf

-O_ cGo lon 6]6 shf -hUufhdLg vlb tyf

Knl6+u shf d]t_


= sg k|of]hg gvnfO hUuf hldg lwtf]

fvL k|jfx ePsf =) nfv jf f] eGbf j9L

sdsf Personal Loan Mortgage Loan Flexi Loan

k|s[ltsf shf

= cGo

amp= Dfflhg k|s[ltsf] shf

-s_ sf]8eGbf j9L sdsf] shf

-v_ =) nfvb]lv = sf]8Ddsf shf

-u_ = nfvb]lv =) nfvDdsf] shf

-3_ = nfveGbf sd sdsf] shf

= xfokr]h shf

-s_ Jofkfls k|of]hg

-v_ JolQmut k|of]hg

(= ljkGg ju shf

)= laN vlb

= cGo k|f]8S6x

-s_ qm]l86 sf8

-v_ zlIfs shf

-u_ fgf tyf demfnf pBdL shf

-3_ =======================================

-ordf_ =======================================

sn

k|li6s0f Mndash

= cfjlws shf M

o cGtut kg] cfjlws shf (Term Loan) eGgfn] kFhLut k|s[ltsf] vrsf] nflu Ps jifeGbf j9L

cjlwsf] nflu k|jfx ePsf] shfnfO Demg kb5 Ps jifeGbf sd cjlwsf] cfjlws shf ePdf l8df08

tyf cGo rfn kFhL shf zLifsdf hgfpg kg]5 TouL lstfjGbLdf jf Psdi6 cn ug] uL k|jflxt

sg klg cjlwsf] cfjfLo 3 shf lon 6]6 shf xfokr]h shf nufotsf cGo zLifsdf kg] uL

k|jflxt cfjlws shf o cGtut ghgfO DalGwt zLifsdf g hgfpg kg]5

= cf]e8laquof6 shf M

cf]e8laquof6 ljwf pknAw ufpg kfpg] a+s tyf ljQLo +yfxn] cfgf JolQmut jf +yfut

u|fxsxnfO cf]e8laquof6 Ldf k|bfg uL jf rNtL lgIf]k vftfdf cf]e8laquog ljwf pknAw ufO shf k|jfx

uL jSoftf x]sf] sd o zLifsdf hgfpg kg]5

= 6laquoi6 llK6 shfdividecfoft shf M

k|lttkq dfkmt fdfg cfoft ug] k|of]hgsf] nflu pknAw ufOPsf] cfoft shfnfO 6laquoi6 llK6 shfsf]

kdf hgfpg kg]5 eg] o zLifs cGtut cfoftsf] nflu k|jfx ulPsf] cGo shfx ePdf Totf cGo

cfoft shfxnfO d]t dfj]z uL o zLifs cGtut hgfpg kg]5 t jb]zL k|lttkqdf o

k|sfsf] shf k|bfg ug kfOg] 5g

$= l8df08 tyf cGo rfn kFhL shf M

l8df08 tyf cGo rfn kFhL shf cGtut Hypothecation Working Capital Short Term Loan Demand

Loan Time Loan Cash Credit nufotsf cGo rfn kFhL k|s[ltsf a shfx dfj]z xg] 5g

= lon 6]6 shf fk6 M

lon 6]6sf] nflu k|jfx ulPsf] shf fk6 eGgfn] lgDgfgfsf] shf fk6nfO Demg kb5


-c_ sf]8 ) nfveGbf dflysf cfjfLo 3 shf -Residential Real Estate_

-cf_ Jofjflos ejg tyf cfjfLo ckf6d]06 lgdf0f shf -lon 6]6 sDkgLnfO k|jfx ulPsf]

axcfjfLo ckf6d]06 shf JolQmut cfjf sf]nf]gL shf_

-O_ lgdf0f DkGg eO cfo cfhg ug yfn]sf] Jofkfls sDKn]S shf

-O_ cGo lon 6]6 shf -hUufhdLg vlb tyf Knl6+u shf d]t_


= sg k|of]hg gvnfO hUuf hldg lwtf] fvL k|jfx ePsf =) nfv jf f] eGbf j9L sdsf

Personal Loan Mortgage Loan Flexi Loan k|s[ltsf shf

= cGo

t lgDglnlvt shfnfO lon 6]6 shf dflgg] 5g

-s_ hUuf ljsf tyf ejg lgdf 0fdf +nUg gx]sf JofkflsdividecfBf]lus kmddividesDkgLn] cfgf]

lgoldt JofkflsdividecfBf]lus shfsf] nflu cGo If0fsf cltlQm 3 hUuf lwtf] fv]sf

shfx

-v_ = sf]8 ) nfvDdsf JolQmut cfjfLo 3 shf

cfjfLo 3 shf eGgfn] a+sdivideljQLo +yfn] u|fxssf] cfo|f]t x]L f] |f]tn] kofKt wfGg]

lstf sfod uL 3 lgdf0f jf vlbsf] nflu k|jfx u]sf] cfjfLo 3 shf -Residential

Real Estate_ sf] jSoftf sdnfO Demg kb5

^= JolQmut cfjfLo 3 shf fk6 M

= sf]8 ) nfvDdsf JolQmut cfjfLo 3 shf eGgfn] a+sdivideljQLo +yfn] u|fxssf] cfo|f]t x]L

f] |f]tn] kofKt wfGg] lstf sfod uL pQm u|fxsn] cfkm k|of]u ug] jf ef8fdf nufpg] uL 3 lgdf0f

3divideckf6d]G6 vlbsf] nflu k|jfx u]sf] cfjfLo 3 shfdivideHome Loan) sf] jSoftf sdnfO Demg

kb5

amp= dflhg k|s[ltsf] shf fk6 M

sg klg JolQm jf +yfnfO shf fk6 k|jfx ubf sg rLs[t sDkgLsf] ]o jf l8j]~r If0fsf]

kdf lwtf] lnO k|jfx ePsf shfnfO dflhg k|s[ltsf] shf fk6sf] kdf lnOg] 5 t cGo k|of]hgsf

nflu k|jflxt shfdf yk jf cltlQm If0fjk rLs[t sDkgLsf] ]o jf l8j]~r lwtf] fv]sf]

cjyfdf Totf] shfnfO dflhg k|s[ltsf] shf dflgg] 5g

= xfokr]h shf M

o cGtut Jofkfls lxfjn] ef8fdf ~rfng ug] uL jf k|of]u ug] ufpg] uL sg jfL fwg jf

fdfg vlb ug k|jfx ulPsf] shfnfO xfokr]h shf cGtutsf] Jofkfls k|of]hgdf hgfpg kg]5 eg]

clGtd k|of]ustf (End User) cfkmn] k|of]u ug] uL jfL fwg jf fdfg vlb ug ljQLo ljwf

pknAw ufO jSoftf x]sf] sd JolQmut xfokr]h shf cGtut hgfpg kg]5 xfo kr]h k|s[ltsf

t cGo k|f]8S6 -htM Auto Loan Vehicle Loan cflb_ cGtut k|jfx ePsf shf d]t o zLifsdf

dfj]z ug kg]5

(= ljkGg ju shf M

g]kfn fi6laquo a+ssf] lgb]zgsf] cwLgdf xL k|jfx ug kg] lgb]lzt ljkGg ju shfsf] jSoftf sd o

zLifsdf hgfpg kb5

)= laN vlb M

a+s ljQLo +yfn] vlb uL lnPsf] r]s 8laquof6 lgoft lansf] jSoftf sd o zLifsdf hgfpg kb5


= cGo k|f]8S6x M

a+s tyf ljQLo +yfn] k|of]udf NofPsf dfly pNn]v ePb]lv afx]ssf cGo k|f]8S6x ePdf o zLifs

cGtut pNn]v ub hfg kg]5 oL pkoQm b]lv o zLifsDdsf] Dk0f sdsf] sn of]u

a+sdivideljQLo +yfsf] f] ldltsf] sn shf fk6 sdFu d]n vfg kg]5

= cfBf]lus +yf M

sg klg jt pTkfbg ug] cyft sRrf kbfy jf cwtofL fdfgsf] k|of]ujf6 lglZrt dfgjdivided]lzgLsf]

k|of]u uL dNo clej[l4 ufO tofL jt pTkfbg ug] vfnsf +yfnfO uPsf] shf fk6nfO o

pkzLifsdf hgfpg k5 htf] Mndash l6n pBf]u ld]06 pBf]u ljhnL pTkfbg h6 pBf]u jfo pBf]u

sfk]6 pBf]u ufd]06 pBf]u cflb

= Jofkfls +yf M

sg yk k|f]]lFu guL tofL fdfg vlbdividelaqmL ug] Jofjflos +yfnfO uPsf shfxsf] aSoftf sd

o pkzLifs cGtut hgfpg kg]5 htMndash fli6laquoo Jofkf lgud fN6 6laquo]l8Euml ln= hgn 6laquo]l8Euml cflb

$= ]jf Jojfo +yf M

sg klg jt pTkfbg ug] jf vlb laqmL ug] geO u|fxsnfO ]jf k|bfg ug] clek|fon] yflkt +yfnfO

uPsf] shf fk6nfO o pkzLifs cGtut hgfpg kg]5 otf +yf gfkmfdvL jf kf]ksfL +yf ba

xg Sg]5g htM b+rf sndividesn]h glEuml xf]d xlk6n xf]6n cflb

= n3 pBdUacute 3]n pBf]uUacute fgf pBf]uUacute tyf demfnf pBf]uUacute eGgfn] cfBf]lus Jojfo P]g )amp^ n]

kleflift u]sf] n3 pBdUacute 3]n pBf]uUacute fgf pBf]uUacute tyf demfnf pBf]uUacute Demg kb5

g]=f=a+s lgb]zg kmf=g+=(=$

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

If0f cgfsf] shf tyf fk6sf] ljj0f -dfls_

) ========== fn ================ dlxgfsf] ljj0f

-= nfvdf_

If0f ut dfGtsf]

afFsL

o dlxgfdf

ljtlt

o dlxgfdf

cnL

dfGtDddf



g rfFbL

sfL If0f kqx

u sfL If0f kqx

$ d2tL lb

$= cfg +yfsf]

$= cGo Ohfhtkqk|fKt +yfsf]

DklQsf] If0f

= ly DklQ

511 3hUuf

512 d]lzgL tyf pks0fx

513 kmlgr tyf lkmSr

514 jfL fwgx

515 cGo ly DklQx

= rfn DklQ

== s[lif kbfjf

5221 wfg rfdn

5222 g kf6

5223 cGo s[lif kbfjf

== cGou s[lif kbfjf

5221 sRrf kbfy

5222 cw tofL atx

5223 tofL atx

5224 gg lrgL poundo t]n


5225 sk8f

5226 cGo jtx

^ lanxsf] If0fdf

^= jb]zL lan

^= ljb]zL lan

621 cfoft lan k|ltt kq

622 lgoft lan

623 lgoft lansf] lwtf]df

624 cGo ljb]zL lan

amp hdfgtdf k|jflxt

amp= sfL hdfgL

amp= +yfut hdfgL

amp= JolQmut hdfgL

amp=$ fdlxs hdfgL

amp= cGtfli6laquoo gt]0fLs[t ljb]zL

a+ssf] hdfgtdf

amp=^ cGo hdfgtdf

qm]l86 divide8]lj6 sf8

( cGo

hDdf


btvt M btvt M

gfd M gfd M

bhf M bhf M

ldlt M ldlt M


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

ljkGg ju shf ljj0f -qdfls_

) ========== fn ================ dlxgfsf] ljj0f

-= nfvdf_

l=g+= shf zLifs

ut qodfsf]

afFsL

o qodfdf

ljtlt

o qodfdf

cnL

o qodfDddf p7fpg

afFsL efvf gf3]sf]


= sn shf fk6 -laN vlb

tyf l8sfp06 d]t_

=

ljkGg ju shf

-s_ k|ToIf nufgL

s[lif

3]n pBf]u

]jf

$= cGo

-v_ ck|ToIf nufgL

-c_ +yfut nufgL yf]s

shf_

=

=

-cf_ ]o nufgL

= ojf jf]huf shf

hDdf


shf


shfFusf] cgkft

gf]6M ck|ToIf nufgL cGtut +yfut nufgL -Wholesale Lending_ ]o nufgLsf] sd 5sectf5sect pNn]v ug kb5



btvt M btvt M

gfd M gfd M

bhf M bhf M

ldlt M ldlt M


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

~rfnsdividesfosfL k|dvdivide+yfksdividesdrfL tyf ]oxf]N8xiquestnfO uPsf] shf fk6 ljj0f -qdfls_

- ) fn dlxgfsf] ljj0f_

vlb tyf lsfpG^ ulPsf lanxiquest shf fk^ tyf clwljsifdf k|jflxt sn sddWo]

~rfns sfosfL k|dv +yfks sdrfL 1 k|ltzt eGbf a(L ]o lng] ]o xf]Nx

lghxiquestsf] Psf kljfsf JolQm jf Totf JolQm hdfgL a]sf] jf Dofg]lh+u Ph]G^ ePsf] sg

+yf jf sDkgLnfO uPsf] sdsf] ljj)f b]xfo adf]lhd

-= nfvdf_

+yfksdivide~rfnsdivide

sfosfL

ut qodfDdsf]

afFsL

o qodfdf cnL o qodfDd afFsL

k|dvsf] gfd fjf+ Aofh fjf+ Aofh fjf+ Aofh

-s_ ~rfns

1=

2=

-v_ sfosfL k|dv

1=

2=

-u_ +yfks

1=

2=

-_ sdrfL

1=

2=

-ordf_ ]oxf]Nx

1=

2=

hDdf


btvt M btvt M

gfd M gfd M

bhf M bhf M

ldlt M ldlt M


g]=f=a+s lgb]zg kmf=g+=9=6=1

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

+yfksdivide+yfks dxsf] ]o cGo a+s tyf ljQLo +yfdf lwtf] fvL lnPsf] shf ljj)f -

qdfls_

-20 fn dlxgfsf] ljj)f_

qm=+= +yfks

]owgLsf]

gfd

jfldTjdf

x]sf] ]o

+Vof

rQmfkFhLsf]

k|ltzt

shfsf]

lwtf]df x]sf]

]o +Vof

shf ljj0f lwtf]df

x]sf]

]o

- df_

slkmot

shf

sd

shf k|jfx

ug]

+yfsf]

gfd

sn +yfks ]o +Vof


btvt M btvt M

gfd M gfd M

bhf M bhf M

ldlt M ldlt M

b|i6JoM

1 Ohfhtkqk|fKt +yfsf +yfks ]owgLn] pkef]u u]sf] shf DaGwdf hfgsfL lng shf k|jfx ug] +yfn] ]o

f]Ssfsf] nflu DalGwt +yfdf n]vL k7fp+bf clgjfokdf shf sd d]t pNn]v uL k7fpg kg] f]Ssf fVg]

+yfn] f]sf] ljj0f cBfjlws ug kg]5 fy ]o lwtf] kmsjfsf] hfgsfL d]t amp lbgleqdf DalGwt +yfnfO

pknAw ufpg kg]5

2 ]o lhi6laquo]g nufotsf sfo dr]G6 a+lsEuml DaGwL sff]af ug] +yfaf6 ufOPsf] ePdf d]t Ohfhtkqk|fKt

+yfsf ~rfns jf +yfksxn] k|rlnt gLltut Jojyf adf]lhd ]o lwtf] fvL lnPsf] shfsf] clen]v

DalGwt +yfn] d]t fVg kg]5

g]=f=a+s lgb]zg kmf=g+=(=amp

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

sfL +yfgxnfO uPsf] shfsf] ljj0f -dfls_

) ======= fn ============= dlxgfsf] ljj0f

-= nfvdf_

+yfgsf] gfd shfsf]

p2]Zo

ut

dfGtDdndash

sf] afFsL

o dlxgfdf

ljtlt

o dlxgfdf

cnL

dfGtDddf p7fpg

afFsL

efvf gf3]sf]


= cfBf]lus

+yfgx

-s_

-v_

-u_

-3_

-ordf_


= Jofkfls

+yfgx

-s_

-v_

-u_

-3_

-ordf_

= ljQLo +yfx

-s_

-v_

-u_

-3_

-ordf_

$= ]jf DaGwL

+yfgx

-s_

-v_

-u_

-3_

-ordf_

= cGo sfL

+yfgx

-s_

-v_

-u_

-3_

-ordf_

hDdf


btvt M btvt M

gfd M gfd M

bhf M bhf M

ldlt M ldlt M


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

lgIf]ksf] ljj0f -dfls_

)amp ===== fn ======== dlxgfsf] ljj0f

-=nfvdf_

vftfjfnfsf] ljj0f rNtL art d2tL

dfu]sf] avt

lbg kg] sd

l6lkms]6

ckm

l8kf]lh6

dflhg cGo

hDdf

-_ b]lv

-amp_ Dd

-_ -_ -_ -$_ -_ -^_ -amp_ -_

-s_ jb]zL db|fdf vf]lnPsf] vftf






=$= cfjfLo

=$= u cfjfLo

= ljb]zL a+sx


=^ cGo ljQLo +yfx

=amp ljb]zL PonfOGx


== eftLo sf

== la|l6 sf

=( ljb]zL gfulsx

=(= cfjfLo

=(= u cfjfLo

=) cGo

=)= cfjfLo

=)= u cfjfLo

= gukflnsf uf=lj==tyf lhNnf ljsf ldltx

= ljQLo +yfx

= lgIf]k jLsf ug] ljQLo +yfx

== aeligsAElig jusf Ohfhtkqk|fKt +yfx

== aeligvAElig jusf Ohfhtkqk|fKt +yfx

== aeliguAElig jusf Ohfhtkqk|fKt +yfx

==$ aelig3AElig jusf Ohfhtkqk|fKt +yfx

== xsfL +yfx -Lldt a+lsEuml sff]af ug]_

==^ u sfL +yfx ljQLo dWoytfsf] sfo ug]_

==amp xnfs]jf ljefuaringff +rflnt xnfs art a+sx

-art lgIf]k dfq_

= cGo ljQLo +yfx

== g]kfn cfBf]lus ljsf lgud

== s[lif ljsf a+s -jfl0fHo a+lsEuml sff]af ug] afx]s_

= lgIf]k jLsf gug] ljQLo +yfx

== aLdf +yf tyf sDkgLx

== sdrfL +rosf]if

== gfuls nufgL sf]if

==$ ======================

=$ cGo xfos ljQLo OsfOx

=$= u|fdL0f jfjnDag sf]if

=$= dgL r]Gh

=$= lwtf]kq bnfn

=$=$ lwtf]kq vlb laqmL s]Gb|

=$= ======================

$= u ljQLo +yfx

$= sfL +yf tyf sDkgLx

$== cfBf]lus

$== Jofkfls

$== cGo

$= u sfL +yf tyf sDkgLx

$== cfBf]lus

$== Jofkfls

$== cGo

= dgfkmf sdfpg] p2]Zo gePsf +yfx

= ljBfno dxfljBfno

= xlk6n glEuml xf]d

= cGo

== cfjfLo

== u cfjfLo

^= JolQmut

^= cfjfLo

^= u cfjfLo

amp= cGo

amp= cfjfLo

amp= u cfjfLo

= vhf~rLsf] hdfgt


jb]zL db|fdf vf]lnPsf] lgIf]ksf] hDdf -ndash_

-v_ ljb]zL db|fdf vf]lnPsf] vftf






=$= cfjfLo

=$= u cfjfLo

= ljb]zL a+sx

=^ cGo ljQLo +yfx

=amp ljb]zL PonfOGx


== eftLo sf

== la|l6 sf

=( ljb]zL gfulsx

=(= cfjfLo

=(= u cfjfLo

=) cGo

=)= cfjfLo

=)= u cfjfLo

= jb]zL +3+yf tyf sDkgLx


= cGo cfjfLo If]q

= ux| cfjfLo If]q

= JolQmut

= cfjfLo

= u cfjfLo

ljb]zL db|fdf vf]lnPsf] lgIf]ksf] hDdf - ndash _

hDdf sd -s_ plusmn -v_

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gfd M gfd M

bhf M bhf M

btvt M btvt M

ldlt M ldlt

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

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) ======= fn ======== dlxgfsf] ljj0f

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

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btvt M btvt M

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btvt M btvt M

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4=5 shf lgIf]k cgkft -o a+ssf] lgb]zg adf]lhdsf]_

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Detail of Branchless Banking Centre


BLB Agent

Name


Agent Citizenship

Issued Date


Agent Citizenship

Issued Auth

Agent PAN Number

(Blb PAN Number should be

exactly 9 digit)

Zone Province

District Province District

VDC Local Bodies

WardTole Localbody Ward

Address

House Number Nearest Landmark

Phone 1 Phone 2

Mobile Email

BFI BLB Agent

Code (Internally

used code)

Unique Individual Code

Status Operation Date

Pos Enable Mobile Enabled

Tab Enabled Others Enabled

Latitude Longitude



Detail of ATM Location Centre


BLB Agent

Name


Agent Citizenship

Issued Date


Agent Citizenship

Issued Auth

Agent PAN Number

(Blb PAN Number should be exactly

9 digit)

BFI ATM Code

(Internally used

Related Branch


code)

Institution Name Province

Zones Province District


VDC Localbody Ward

Ward NoTole Nearest Landmark

Address Number of ATM

ATM Operation

Date

Latitude Longitude


g]=f=a+s lgb]zg kmf=g+= (=s

Account Detail - BLB Wise 915A

Institution Name

Statement of Account Details BLB wise

S

N

Bran

ch

Cod

e

Br

an

ch

N

a

m

e

B

L

B

C

od

e

BLB

Loc

ated

Dist

rict

BLB

Locate

d

VDC

Munic

ipality

BLB

Loc

ated

War

d

BLB

Loc

ated

Stre

etT

ole

Payment

Termina

l

Availabl

e

at the

BLB

Point

(POS

Tablet

Mobile

Other)

Last

transacti

on

Date

(YYYY

mm

dd)

of the

BLB

Point

Numb

er of

Male

Accou

nts

Nu

mbe

r of

Fem

ale

Acc

ount

s

Numbe

r of

Third

Gender

Accou

nts

Num

ber

of

Joint

Acco

unts

Numb

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Grand

Total

Accou

nts

No

Of

Activ

e

Acco

unts

Numb

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Total

card

issued

1

2

g]=f=a+s lgb]zg kmf=g+=(=v

Electronic Transaction (915 B)-BFIs

Institution Name

Monthly Statement of Electronic transaction institution wise

Channel Used

for transaction

Form of

transaction

No of transaction (Reporting month only)

Total Amount of transactions (Reporting

month only)

ltRs5000

Rs5000-

Rs10000 gtRs10000 Total ltRs5000

Rs5000-

Rs10000 gtRs10000 Total

ATM

Withdrawal

On Us

ATM

Withdrawal

Off Us

ATM Bill Payments

ATM

Transfer (Ac

to Ac)


ATM

Other

Transfer

(Cardless or

OTC)

BLB

Deposits - On

Us

BLB

Deposits - Off

Us

BLB

Withdrawal -

On Us

BLB

Withdrawal -

Off Us

BLB Bill Payments

BLB

Transfer (Ac

to Ac)

BLB

Other

Transfer

(Cardless or

OTC)

Merchant

Point Bill Payments

Customer

Initiated (Not

Covered

Before) Bill Payments

Customer

Initiated (Not

Covered

Before)

Transfer (Ac

to Ac)

Customer

Initiated (Not

Covered

Before)

Other

Transfer

(Cardless or

OTC)

Mobile

Internet and

electronic

card

Transaction

Mobile

Banking

Transaction

Internet

Banking

Transaction

Debit Card

Transaction

Credit Card

Transaction

Prepaid Card

Transaction



k|wfg sfofno nufot cGo zfvf sfofnosf] ljj0f

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BFI Code

(Internally used

code)

Branch Name

Institution Name Phone 1

Branch Email Phone 3

Phone 2 Province

Zone Province District


Vdc Localbody Ward

WardTole Address

House Number Branch Type

Landmark Branch Manager

Operation Date - Email

Longitude - Phone

Latitude


g]=f=a+s lgb]zg kmf=g+=(=^s

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) ======= fn ======== dlxgfsf] ljj0f

SN

Branch

Code

Branch

Name

Loans amp

Advances

Deposit

Current Saving Fixed

Money

at Call

Certificate

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1

2


g]=f=a+s lgb]zg kmf=g+=(=^v

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Total Number of

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M

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g]=f=a+s lgb]zg kmf= g+= (=amp

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1 s[lif jg DaGwL

2 df5fkfng DaGwL

3 vfgL DaGwL

4 s[lif ag tyf k]o kbfy pTkfbg

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5 uvfB jt pTkfbg DaGwL

6 lgdf0f

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8 wftsf pTkfbgx d]lgL tyf

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11 ljQ aLdf tyf crn DklQ

12 ko6g ]jf

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14 pkef]Uo shf

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16 cGo

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Gogtd clwstd eflt

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11 cGo shfx hDdf


g]=f=a+s lgb]zg kmf=g+= (=(s

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

cwndashjflifs ljj0f


SN

Branch

Code

Branch

Name

Total

Number

Of Staff Officer

Level Staff

Assistent

Level

Staff

Contract

Staff

Other

Staff Male Female

Third

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1

2

g]=f=a+s lgb]zg kmf=g+= (=(v

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

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SN

Pro

mo

ter

Nam

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Fat

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Nam

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Fat

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Nam

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Sp

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(sep

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Cit

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ship

Nu

mb

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Cit

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ship

iss

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dat

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YY

YM

MD

D)

Cit

izen

ship

iss

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dis

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PA

N N

um

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dem

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Co

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Occupati

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(For

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Remar

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Dis

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Lo

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dy

War

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Des

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Inst

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sen

tati

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1

g]==f=a+s lgb]zg kmf=g+=(=)

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

blgs tntf DaGwL ljj0f

) ======= fn ======== dlxgf =========ut]

Headings LCY Amount FCY Amount

Fiscal Year

Reporting Date

Deposits


11 Fixed Deposit

12 Saving Deposit

13 Current Deposit

14 Call Deposit

15 Margin Deposit

16 Cashiers Guarantee Deposit

17 Others Deposit

Interbank Deposit ( As per NRB

directives )

Loans amp Advances and Bills Purchase

Cash Balance

Balance at NRB (As per NRB

Statement)

Bank Balance and Money at call

Placement and lending to other BFIs (

maturity up to 90 days )

Investment in Government Securities

(including Reverse Repo)

Short Term Borrowing

Balance at Commercial bank for CRR

purpose

Cash In Transit

111 Cash in Transit Deposit Chest

112 Cash in Transit Withdrawl Chest

113 Other Cash in Transit

Reimbursable Amount from NRB for

govt security Investment

Total Borrowing

For CCD Purpose (Previous date data is automatically loaded Please edit as per

requirement)

Core Capital (as of Previous Quarter)

Refinance

DebentureBond (having maturity 5

years or more)

Foreign Curreny Borrowing (having

maturity 3 years or more)

Specific Borrowing from

GovernmentInternational Institution

(having maturity 3 years or more)

Special Arrangement

a Resource Arrangement

b Loan Arrangement

Remarks


g]==f=a+s lgb]zg kmf=g+=(=

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

eQmfgL ]jf k|bfosxsf] Settlement vftfdf x]sf] blgs dfHbft DaGwL ljj0f

ldlt =================

S

N

Name of

PSP

Account

Number

Cash Balance

Account

Deposit Lien Marked

Against The Settlement

Account

1

2


k|dv ljQLo klrsxsf] dfls ljj0f

Institution Name

Year Month

Statement of Principal Indicators institution wise

Indicators Unit Amount Remarks

Adequacy of Capital Fund on Risk Weighted Assets

Core Capital NPR

Total Capital Fund NPR

Risk Weighted Exposure NPR

Earning Per Share (Average share outstanding) NPR

Market Value Per Share NPR

Book Net Worth Per Share NPR

Net Profit Per Staff NPR

Per Employee Staff Cost NPR

Number of Promotor Equity Shares Nos

Number of Public Equity Shares Nos

Number of Permanent Staffs Nos

Number of Branches Nos

Number of Extension Counters Nos

Number of ATM Machines Nos

Price Earning Ratio Times

Dividend (including bonus) on Share Capital Percent

Cash Dividend on Share Capital Percent

Net Profit Gross Income Percent

Net Profit Loans and Advances Percent

Return on Total Assets Percent

Return on Equity Percent

Interest Income Loans and Advances Percent

Exchange Gain Total Income Percent

Interest Expenses Total Deposits and Borrowings Percent


Total Operating Expenses Total Assets Percent

Staff Expenses Total Operating Expenses Percent

Staff Bonus Total Staff Expenses Percent

Total Credit Deposits Percent

Non-Performing Loans Total Loans Percent

Base Rate Percent

Weighted Average Interest Rate Spread Percent

Weighted Average Interest Rate on Deposit Percent

Weighted Average Interest Rate on Credit Percent

Institutional DepositTotal Deposit Percent


g]kfn fi6laquo a+s

s]Gb|Lo sfofno



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bkmf amp( n] lbPsf] clwsf k|of]u uL b]xfosf lgb]zg hfL ulPsf] 5

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JolQmsf] gfddf gfdfL uL f] sf] kGw| lbgleq o a+snfO hfgsfL lbg kg]5

= +yfks tyf +yfks dxsf] ]o gfdfL jf laqmL DaGwdf

k|rlnt sfggsf] cwLgdf xL +yfks tyf +yfks dxsf] ]o lng] JolQm jf +yfn] cfgf]

jfldTjdf x]sf] ]o b]xfo adf]lhd lt kyenofO gfdfL jf laqmL ug Sg] 5g Mndash

-s_ Ohfhtkqk|fKt +yfn] cfgf ]owgLsf] ]o vlbdividelaqmL jf gfdfL ugkj o a+ssf]

jLs[lt lng kg]5 jLs[ltsf] nflu ~rfns ldltsf] lkmfl lxt o a+sdf cfj]bg

ugkg]5

-v_ v08 -s_ df hgs Jojyf ePtf klg +yfks +yfks aLrdf ]o vlbdividelaqmL ePdf

k|rlnt sfggsf] lt kyenofO vlbdividelaqmL uL f] sf] hfgsfL lbgleq o a+snfO lbg

kg]5 t rQmf kFhLsf] bO -_ k|ltzteGbf a9L xg]uL +yfks ]o vlb ug rfx]df

+yfks +yfks aLrdf ]o vlbdividelaqmL ug jf xsk|b ]osf] xs xtfGt0f ug o

a+ssf] jLs[lt lngkg]5

-u_ d[To eO jf k|rlnt sfgg adf]lhd kfljfls c+zjG8f eO xs xtfGt0f ePsf] afx]s cGo

cjyfdf +yfksn] cfg dxsf +yfksnfO dfq ]o gfdfL jf laqmL ug kg]5

-3_ v08 -u_ adf]lhd +yfks dxdf ]o gfdfL jf laqmL xg gSg] cjyf ePdf dfq

cGo JolQm jf +yfnfO o lgb]zgsf cwLgdf xL ]o gfdfL jf laqmL ug lsg] 5

oL +yfks dxsf] ]o gfdfL jf vlb uL lng] JolQm jf +yf +yfks dxdf g

dfj]z xg]5g

-ordf_ b]xfosf] cjyf ePsf] sg klg JolQm jf +yfnfO +yfksn] cfgf] jfldTjsf] ]o

gfdfL jf laqmL ug kfpg] 5gg Mndash

-_ shf rgf s]Gb|sf] sfnf]rLdf kL f] rLaf6 kmsjf ePsf] ldltn] sDtLdf tLg

jif gku]sf]

-_ DalGwt Ohfhtkqk|fKt +yfsf] cfGtls jf afXo n]vfkLIfsdf lgoQm x]sf]

-_ DalGwt Ohfhtkqk|fKt +yfsf] sfggL jf cGo Nnfxsf kbdf axfn ePsf]

-$_ DalGwt Ohfhtkqk|fKt +yfFu sg lsldsf] 7]Ssf ksectfdf lx]bf x]sf]

-_ k|rlnt sfgg adf]lhd s rQmf gu]sf] jf yfoL sbftf n]vf gDa lgoldt

gu]sf]


-^_ sg Ohfhtkqk|fKt +yfsf] sfd sfjfxLdf a]OdfgL jf ablgot u]sf] sf

cbfntaf6 k|dfl0ft ePsf]

-amp_ lwtf]kq bnfn jf ahf lgdftf xsfL +yf

-_ DalGwt Ohfhtkqk|fKt +yfaf6 shf lnPsf] jf ljQLo jfy x]sf] t o

a+saf6 Ohfhtkqk|fKt aelig3AElig jusf ljQLo +yfxsf] xsdf of] k|fjwfg nfu xg] 5g

-(_ Ohfhtkqk|fKt +yfsf] rQmf kFhLsf] kGw| k|ltzt eGbf sd ]o lnPsf] ]owgLn]

yk ]o gfdfL jf vlb uL lnFbf lghsf] jfldTjdf pQm Ohfhtkqk|fKt +yfsf]

rQmf kFhLsf] kGw| k|ltzt eGbf a9L ]o jfldTj xg] cjyf ePsf] jf

-)_ kmd sDkgLsf] xsdf ljut jifb]lv l~rt dgfkmfdf ~rfngdf gx]sf]

-_ a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf adf]lhd tf]lsPsf] cjlw

zt kf gu]sf]

-_ a+s tyf ljQLo +yfaf6 hfL ePsf] ]osf] dfu sd rQmfdivideeQmfgL gu]sf]

-_ +yfks ]o vlbdividelaqmL kl5 sfod xg cfpg] sn +YffksxdWo] Ps ltxfO

box gfts jf f] xsf] of]Uotf k|fKt xgkg]df f] cjYff ljBdfg xg gSg]

b]lvPsf] jf

-$_ o a+sn] do dodf Ohfhtkqk|fKt +yfsf] +yfks xg tf]s]sf] Gogtd of]Uotf

cgej gePsf]

-_ o a+sn] tf]s]sf] 9fFrf lxtsf] lgj]bg k]z gu]sf k|rlnt sfggn] cof]Uo 7x u]sf]

-r_ +yfks jf +yfks dxsf] ]o vlb ug] kmddividesDkgLsf] ]o jfldTj sg klg

lsldn] xtfGt0f ug cl3 f] kmd tyf sDkgLn] o a+saf6 jLs[lt lng kg]5

Ohfhtkqk|fKt +yfsf] +yfks jf +yfks dxsf] ]o vlb ug] sDkgLsf] ]o csf]

sg sDkgLn] vlb u]sf] ePdf Totf] sDkgLsf] ]o klg sg klg lsldn] xtfGt0f

ugcl3 o a+saf6 jLs[lt lng kg]5

-5_ a+s tyf ljQLo +yfsf +yfksdivide+yfks dxsf] ]o vlb ubf +yfks ]owgLxiquestn]

tf]lsPsf] 9fFrfdf -a+sdivideljQLo +yf +yfkgf Pjd ljQLo sff]af ug] Ohfhtkq DaGwL

gLltut Pjd k|lqmofut JojyfM )^ sf] +zf]lwt cgrL sf] aFbf g+= ^ sf] ljj0f_

nufgL xg] sdsf] cfo|f]t DaGwL ljj0f clgjfo iquestkdf k]z ug kg]5 f] sf] clen]v

DalGwt a+s tyf ljQLo +yfn] cBfjlws uL fVg kg] tyf f] DaGwL Dk0f clen]vsf]

k|ltlnkL o a+ssf] a+s tyf ljQLo +yf lgodg ljefudf d]t k]z ugkg]5

-h_ o a+saf6 Ohfhtkq k|fKt a+s tyf ljQLo +yfdf +yfks ]owgL eO nufgL ubf a+s

tyf ljQLo +yfaf6 C0f tyf fk6L lnO nufgL ug kfOg] 5g

= +yfks jf +yfks dxsf] ]o gfdfL jf vlb uL lng] cGo JolQm jf +yfn] aFbf

df pNn]v ePsf] k|lqmof gkyenofO cfgf] jfldTjsf] ]o gfdfL jf laqmL ug kfpg] 5gg

$= o a+sn] +yfks dxsf] ]o gfdfL jf laqmL ug jLs [lt lbPsf] ldltn] dlxgfleq cfgf]

jfldTjsf] ]o gfdfL jf laqmL uL Sg kg]5 f] cjlw kZrft +yfks dxsf] ]o laqmL

ug lbOPsf] jLs[lt jtM 2 xg]5

= cfo|f]t -Income Source_ DaGwdf

hgs k|of]hgsf] nflu kF[hL j[l4 ug] Gbedf a+s tyf ljQLo +yfsf +yfksdivide+yfks dxsf]

]o vlb ubf +yfks ]owgLxiquestn] tf]lsPsf] 9fFrfdf -a+sdivideljQLo +yf +yfkgf Pjd ljQLo

sff]af ug] Ohfhtkq DaGwL gLltut Pjd k|lqmofut JojyfM )^ sf] +zf]lwt cgrL sf]

aFbf g+= ^ sf] ljj0f _ nufgL xg] sdsf] cfo|f]tDaGwL ljj0f clgjfo iquestkdf k]z ug kg]5

f] sf] clen]v DalGwt a+s tyf ljQLo +yfn] cBfjlws uL fVg kg] tyf f] DaGwL Dk0f

clen]vsf] k|ltlnkL o a+ssf] a+s tyf ljQLo +yf lgodg ljefudf d]t k]z ug kg]5

^= +yfks jf f] dxsf] ]o gfdfL jf vlb uL lng] JolQm jf +yfn] o lgb]zg ljklt xg] uL

cfgf] jfldTjdf x]sf] ]o gfdfL jf laqmL u]df oL lgb]zg ljklt cfgf] jfldTjdf x]sf] ]o

gfdfL jf laqmL ug] JolQm jf +yfx lghxn] cfgf] jfldTjdf x]sf] ]o gfdfL jf laqmL u]sf]


ldltn] sDtLdf kfFr jifDd csf] sg Ohfhtkqk|fKt +yfsf]] +yfks xg tyf sg klg Ohfhtkqk|fKt

+yfsf] ~rfns xg of]Uo xg] 5gg

amp= o a+saringff hfL a+sdivideljQLo +yf +yfkgf Pjd ljQLo sff]af ug] Ohfhtkq DaGwL gLltut

Pjd k|lqmofut JojyfM )^ n] u]sf] gLltut Jojyf cgf o a+saf6 Ohfhtkqk|fKt sg

Ps a+s tyf ljQLo +yfsf] +yfks ]odf nufgL ubf rQmf kFhLsf] a9Ldf k|ltzt cGo

a+s tyf ljQLo +yfxdf rQmf kFhLsf] a9Ldf k|ltztDd dfq nufgL ug lsg] 5 fy

aelig3AElig jusf] +yfsf] xsdf pkoQm adf]lhdsf] LdfnfO qmdzM k|ltzt ) k|ltzt sfod

ulPsf] 5 plNnlvt nufgL Ldf g]kfn sf g]kfn fi6laquo a+s a+s tyf ljQLo +yfn]

xfos sDkgLdf +yfks eO nufgL ubf nfu xg] 5g

t g]kfn sfsf] ) k|ltzt jf f] eGbf a9L jfldTj ePsf ljQLo If]qFu DalGwt +yf

sdrfL ~rosf]if gfuls nufgL sf]if fli6laquoo aLdf +yfgsf] xsdf a9Ldf k|ltztDd

o a+ssf] jLs[lt lnO Ps eGbf a9L a+s tyf ljQLo +yfdf +yfks ]o nufgL ug afwf

ku]sf] dflgg] 5g

dfly plNnlvt LdfeGbf a9L ]o wf0f ug] +yfks ]owgLxsf] xsdf tf]lsPsf] Ldfleq

gcfPDd DalGwt a+s tyf ljQLo +Yffaf6 ljt0f ulg] gub nfef+z tyf af]g ]o f]Ssf

fvL DalGwt +Yffaf6 hfL ulg] xsk|b ]odf xefuL xg aGb]h nufOPsf] 5 fy Totf]

a+s tyf ljQLo +yfnfO ufEgdivideufleg lgb]zg lbg lsg]5 t o lgb]zgn] DalGwt

+yfksxn] rfx]sf] v08df xsk|b ]o xs xtfGt0f ug eg] afwf kyenofPsf] dflgg] 5g

= k|rlnt sfgg o a+ssf] lgb]zg kfngf ug]divideufpg] Gbedf a++s tyf ljQLo +yfxn] wf0f

u]sf +yfks ]o +yfks ndash +yfks aLrdf xtfGt0f ug kg] cjyf cfO k]df o a+ssf]

jLs[lt lnO k|lt JolQm kmd sDkgL +yf tyf dxsf] k|ltztsf] LdfeGbf a9L ePdf d]t

vlb laqmL ug afwf ku]sf] dflgg] 5g t oL wf0f u]sf ]o k|ltztsf] LdfeGbf a9L

ePsf] cjyfdf pQm ]o cfkmn] wf0f u]sf] ldltn] jif leq laqmL ljt0f uL clgjfo kdf

k|ltztsf] Ldfleq NofO Sg kg]5

pkoQm tf]lsPsf] Ldfleq sfod gx]sf a+s tyf ljQLo +yfsf +Yffks ]owgLxnfO pQm

Ldfleq gcfPDd DalGwt a+s tyf ljQLo +Yffaf6 ljt0f xg] gub nfef+z af]g ]o

xsk|b ]odf xefuL xg aGb]h nufOPsf] 5

(= +yfkssf] jfldTjdf x]sf] ]o gfdfL jf vlb uL lng] JolQm jf +yf klg +yfksxsf]

dxdf xg] uL Ohfhtkqk|fKt +yfn] k|aGwkq lgodfjnLdf clgjfo kdf +zf]wg ug]

Jojyf ug kg]5

)= o a+saf6 jLs[lt glnO Ohfhtkqk|fKt +yfn] +yfks dxsf] ]o gfdfL jf laqmL u]sf]

nut ssectf uL lbPdf Totf +yfnfO g]kfn fi6laquo a+s P]g ) sf] bkmf )) adf]lhd sfjfxL

xg]5

= Ohfhtkqk|fKt +yfsf]] ]odf xsfL ++yfxaf6 nufgL ug gkfpg] DaGwdf

o a+saf6 Ohfhtkqk|fKt u]sf jf Ohfhtkqsf] nflu gofF lgj]bg k]z xg] a+s tyf ljQLo

+yfsf] ]odf k|rlnt sfgg adf]lhd +yflkt xsfL +yfxn] nufgL ug kfpg] 5gg

= jfwf0fsf nflu ]o laqmL cfJxfg uL ljj0fkq d]t hfL uL ]osf] z lgsfg -Initial

Public Offering_ sf] dfWodaf6 ]o wf0f uL sfod xg cfPsf ]owgLx afx]s +yfks

+yfks dx Private Placement sf] dfWodaf6 jb]zL jf ljb]zL JolQm jf +yfn] wf0f u]sf]]

]o d]t o a+ssf] lgodg k|of]hgfy +yfksdivide+yfks dxsf] ]o x dflgg]] 5

= fjhlgs lgisfzg ug egL 5sectofOPsf] lwtf]kq DalGwt +yfks ~rfns jf lghsf kljfn]

lng kfpg] 5gg t Totf] lwtf]kqsf] bvft vNnf xg] egL tf]lsPsf] cjlwleq kf laqmL

gePsf] cjyfdf eg] of] k|ltaGw nfu xg] 5g


$= bO k|ltzteGbf 36L ]o vlb laqmL DaGwL ljz]if Jojyf

Ohfhtkqk|fKt +yfsf] rQmf kFhLsf] bO -_ k|ltzt jf f]eGbf sd ]o lnPsf +yfks

]owgLxsf] gfddf x]sf] +yfks ]o k|rlnt P]g sfgg tyf b]xfosf ztxsf] cwLgdf xL

ljBdfg +yfksxaLr jf cGo JolQm jf +yfnfO vlbdividelaqmL ugsf] nflu o a+ssf] jLs[lt

lnO xg kg]5g gofF +yfksxn] o a++sn] tf]s]sf] dfkb08 Fit and Proper Test sf]

JojyfnfO klkfngf u]sf] xg kg]5 bO k|ltzteGbf a9L ]o wf0f u]sf +yfks

]owgLxsf] xsdf eg] o k|of]hgsf] nflu +yfks ]o v08Ls[t uL bO k|ltzt jf f] eGbf

sd uL otf] ljwf pkof]u ug kfOg] 5g

-s_ +yfks ]owgLxsf] d[To ePsf] jf k|rlnt sfgg adf]lhd kfljfls c+zjG8f ePdf jf

cbfntsf] cfb]z ePsf] cjyfdf DalGwt xsjfnfnfO k|rlnt sfgg adf]lhd xtfGt0f

ug lsg] 5

-v_ d[To eO jf k|rlnt sfgg adf]lhd kfljfls c+zjG8f xs xtfGt0f ePsf] cjyfdf

afx]s +yfks ]owgLn] cfgf] +yfks ]o xtfGt0f ubf ljBdfg +yfks

]owgLnfO g k|fyldstf lbg kg]5 ljBdfg +yfks ]owgLxn] pQm ]o vlb ug

grfx]df f]sf] lnlvt hfgsfL lnO cGo dx jf afxo JolQmdivide+yfnfO a]rlavg ug

lsg] 5 Dk0f +yfksxsf] lnlvt xdlt lng Dej gePdf DalGwt a+sdivideljQLo

yf dfkmt fli6laquootsf] klqsfdf sDtLdf lbgsf] fjhlgs rgf k|sfzg uL

hfgsfL ufpg] f] cjlwleq sn] vlb ug rfx]sf] lnlvt hfgsfL k]z xg gcfPdf

dfq k|rlnt sfggsf] cwLgdf xL cGo JolQmdivide+yfnfO laqmL ug lsg] 5

-u_ +yfks dxsf] ]o vlb ug] JolQmdivide+yfnfO f]xL +yfks dxdf dfj]z ug kg]5

-3_ aFbf g+= sf] v08 -ordf_ df plNnlvt cof]Uotf ePsf] JolQmdivide+yf +yfks ]o

vlbdividelaqmL ug] sfodf xefuL xg kfpg] 5gg

-ordf_ +ul7t +yfn] ]o vlb ug] ePdf pQm +yfsf] sfodividep2]Zodf ]o vlbdividelaqmL ug

kfpg]dividegkfpg] olsg uL ljut cflys jifb]lv ~rfng dgfkmfdf x]sf] ljQLo ljj0f olsg

u] dfq laqmL ug kg]5 fy pQm +ul7t +yffsf] ~rfnsx d]t shf rgf s]Gb|

lnld6]8sf] sfnf]rLdf dfj]z gePsf] xg kg]5

-r_ sg JolQm kmd sDkgL Psf3 kljf jf +ul7t +yffjf6 +Yffks ]odf nufgL ubf

o a+saf6 Ohfhtkqk|fKt sg Ps a+s tyf ljQLo +Yffdf a9Ldf k|ltzt cGo a+s

tyf ljQLo +yfxdf rQmf kFhLsf] a9Ldf k|ltztDd dfq nufgL ug Sg] Jojyf

x]sf] xFbf f] DaGwL cjyf DalGwt a+s jf ljQLo +yfn] olsg u]kl5 dfq +yfks

]o vlbdividelaqmL sfo xg Sg]5

-5_ dfly v08 3 ordf r df plNnlvt cjYff kf eP gePsf] af] DalGwt a+sdivideljQLo +yfsf]

~rfns ldltn] cfkFm olsg u] dfq +yfksxsf] jfldTj nut lstfadf kljtg ufpg

kg]5

+yfks ]o vlbdividelaqmL DaGwL jLs[lt DalGwt a+s jf ljQLo +yfsf] ~rfns

ldltn] g k|bfg ug Sg] 5

-h_ ]owgLxn] vlbdividelaqmL ug] +yfks ]osf] dNo DalGwt lgsfoxdf nfUg] s

bt ]jf zNs k|rlnt sfgg adf]lhd xg]5

-em_ rQmf kFhLsf] k|ltzteGbf a9L +yfks ]o wf0f u]sf] cjyfdf Totf] ]o 6qmf 6qmf

uL jf Psdi6 kdf +yfks dxdf gx]sf] JolQmnfO laqmL ug k]sf] v08df ]o

laqmLdividextfGt0f jf gfdfL ug o a+ssf] jLs[lt lng kg]5

-`_ sg a+s jf ljQLo +yfdf +yfks ]o lwtf] fvL shf lnPsf] cjyfdf shf cnLsf

kofKt pkfox cjnDag ubf d]t pQm shf cnpk xg gsL pQm +yfks ]o g

hkmt ug kg] cjyf lhgf xg uPsf] cjyfdf k|rlnt sfgg adf]lhd a+s jf ljQLo


+yfsf] +yfks ]o laqmL ugkg] afWofTds cjyfdf ]o +Vof cflrTosf cfwfdf

hkmt ulPsf]divideafWofTds kdf laqmL ug kg] pQm +yfks ]o laqmL ugsf nflu

vlbstfsf] klxrfg ug] DaGwdf b]xfosf] k|lqmof cjnDag ug lsg] 5 M


k|rlnt sfgg g]kfn fi6laquo a+ssf] gLlt Pjd lgb]zg ljkLt gxg] uL DalGwt a+s



-_ k|rlnt sfgg tyf ljBdfg lgb]zgdf ePsf] Jojyf adf]lhd oL +yfks ]o vlb

ug] vlbstf +yfks dxdf g kg] Joxf]f d]t hfgsfL ufpg] +yfks ]o

vlbstf klxrfg eOs]kl5 rQmf kFhLsf] k|ltzteGbf 36L +yfks ]o wf0f ug]

+yfks ]owgLsf] +yfks ]osf] xsdf dfly plNnlvt k|lqmof ckgfO ]o laqmL jf

gfdfL ug kg] t r[Qmf kFhLsf] k|ltzteGbf a9L ]o jfldTj wf0f u]sf]

cjyfdf ]o laqmLdividextfGt0f jf gfdfL DaGwL k|lqmof o a+saf6 jLs[lt k|fKt

ePkl5 dfq cl3 a9g]

-6_ +yfks ]o laqm]tf shf rgf s]Gb| lnld6]8sf] sfnf]rLdf rLs[t lxx]sf] eP Totf]

+yfks ]o laqmLaf6 k|fKt xg cfpg] sd clgjfo kdf shf rQmf ug] k|of]hgsf nflu

pkof]u ug kg]5

-7_ plNnlvt Jojyfsf] cwLgdf xL ]o vlbdividelaqmL uL gofF sfod ePsf +yfks

]owgLx lxtsf] cBfjlws ljj0f lbgleq o a+s dIf k]z ug kg]5

-8_ dfly plNnlvt k|lqmof gkyenofO +yfks ]o vlbdividelaqmL ulPsf] cjYffdf b]xfosf sfjfxL

xg]5g

-_ a+s jf ljQLo +yfM g]kfn fi6laquo a+s P]g ) sf] bkmf )) adf]lhd r]t

ufpg] nufotsf cGo sfjfxL ljqm]tf +yfks ]owgLsf xsdf hg a+s jf ljQLo

+yfsf] +yfks ]o xf] f]xL a+s jf ljQLo +yfn] hkmt ug Sg]

-_ vlbdividelaqmLstfM gofF +yfkgf xg] a+s jf ljQLo +yfsf] +yfks ]odf nufgL

ug sg klg Ohfhtkqk|fKt +yfsf] ~rfnssf] kdf xg vlbdividelaqmL u]sf] ldltn]

jifDd of]Uo gxg]

-9_ k|rlnt P]g sfgg o a+saf6 hfL ulPsf gLlt lgb]zgxdf sg kldfhg ePdf f]xL

adf]lhd plNnlvt JojYffdf kldfhg ePsf] dflgg] 5

= k|ltzteGbf a9Lsf] +yfks dxsf] ]o laqmL DaGwdf

a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf sf] pkbkmf -$_ sf] k|of]hgsf] nflu b]xfodf

plNnlvt ztxsf] cwLgdf xL k|ltzteGbf a9L +yfks dxsf] ]o jfldTj x]sf a+s

tyf ljQLo +yfsf +yfks ]owgLxn] rfx]df +yfks dxsf] ]o jfldTj sDtLdf

k|ltzt sfod xg] uL afFsL +yfks ]o jfwf0f ]odf kl0ft ug Sg]5g

-s_ a+s jf ljQLo +yfn] ljQLo sff]af ~rfng ePsf] bz jif kf u]sf] xg kg]5

-v_ +yfks jf +yfks dxsf] ]o jfldTj sDtLdf k|ltzt sfod xg kg]5

-u_ k|ltzteGbf a9L ePsf] ]o jfldTj lwt]fkq ljlgdo ahf lnld6]8 dfkmt vlbdivide

laqmLdividekl0ft ug] k|of]hgsf] nflu +yfksxsf] ]o nufgLsf] cgkftdf dfgkflts kdf

(Pro-rata basis) a9L xg] ]o jfwf0fdf kl0ft ug lsg]5

t sg +yfksdivide+yfks dxdf x]sf] ]owgLn] dfly pNn]v eP cgfsf] ]ox csf]

dxdf kl0ft ug grfx]sf] egL jM3f]if0ff ljj0f k|fKt ePsf] cjyf x]5 eg] afFsL x]sf

boxn] +yfksdivide+yfks dxsf] ]o jldTj k|ltzteGbf sd gxg] uL Totf] ]o

cgkft pkof]u ug kfpg] 5g Psk6s jfwf0f ]odf kl0ft es]sf] ]o kgM

+yfks jf +yfks dxsf] ]odf kl0ft ug kfOg] 5g


-3_ o DaGwdf DalGwt a+s tyf ljQLo +yfsf] ~rfns ldltsf] lkmfl lxt o

a+saf6 jLs[lt k|fKt ug kg]5 oL jLs[lt k|fKt ePkl5 cfufdL fwf0f efaf6 k|aGwkq

tyf lgodfjnLdf cfjZos +zf]wg uL f]xL adf]lhd ]o jfldTj +rgf Pjd ~rfns

ldltdf klg ]o jfldTj cgk k|ltlglwTj xg] uL ldnfpg kg]5 f] adf]lhd k|aGwkq

tyf lgodfjnLdf cfjZos +zf]wg gePDd oL vlbdividelaqmLdivide kl0ft xg] ]osf] c+z

+yfks dxdf g x]sf] dflgg] 5

-ordf_ +yfks dxdf x]sf] ]o jfwf0f ]odf kl0ft uL laqmL ug] JolQmdivide+yf

sfnf]rLdf x]sf] ePdf lghsf] ]o a+s tyf ljQLo +yfsf] shf rQmf ug] k|of]hgsf] nflu

dfq laqmL ug kfOg] 5 sfnf]rLdf x]dividegx]sf] Joxf]f DalGwt a+s tyf ljQLo +yfn] g

Plsg ug kg]5

-r_ o Jojyf cgk +yfks dxsf] jfldTjdf x]sf] ]o jfwf0f ]odf kl0ft ug]

sfo kFhLahf a+lsordf nufot du| ljQLo If]qdf kg] k|efj d]tnfO ljrf uL Psk6sdf

a9Ldf ) k|ltzt laGbDd ug lsg]5 fy oL kl0ft ug] sfo slDtdf k6sDd

ug kg]5

-5_ a+s tyf ljQLo +yfdf ~rfns sfosfL k|dv n]vfkLIfs sDkgL lrj jf aIacute jf ljQLo

+yfsf] Jojyfkg tyf n]vf DaGwL sfodf k|ToIf kn] +nUg JolQmn] Totf] kbdf axfn

x]sf] cjYffdf d]t +yfks dxsf] ]o o Jojyf cgk jfwf0fdf kl0ft ug

afwf kg]5g t vlbdividelaqmL DaGwL k|lqmof k|rlnt sfggsf] cwLgdf xL ug kg]5

^= a+s tyf ljQLo +yfn] kFhL a[lcent Pjd kFhL +rgf kljtg ug rfx]df b]xfosf ztsf] cwLgdf xL

ug Sg]M

-s_ kFhL a[lcentkl5 sn kFhLdf jfwf0f ]o jfldTjsf] cgkft kFhL a[lcent cl3 sfod x]sf]

jfwf0f ]o jfldTjsf] cgkfteGbf sdL gxg] uL dfq kFhL a[lcent ug kg]5

-v_ o a+ssf] lgb]zg adf]lhd a+s tyf ljQLo +yfn] tof uL k]z u]sf]] kFhL of]hgf cgf

tf]lsPsf] Gogtd rQmf kFhL sfod ug Right Renounce ug] k|of]hg afx]s Ohfhkqk|fKt a+s

tyf ljQLo +yfsf] kFhL j[l4 ubf +yfks dxdf gofF ]owgL yk ug kfOg] 5g

-u_ a+s tyf ljQLo +yfsf] kFhL a[lcent Pjd kFhL +rgfdf kljtg ug o a+ssf] kj xdlt

lnO k|rlnt sfgg adf]lhd DalGwt +yfsf] jflifs fwf0f efdivideljz]if fwf0f efjf6

jLs[t ufpg kg]5

-3_ o sfosf nflu o cl3 centflGts xdlt lbOs]sf] cjyfdf pQm 4flGts xdltdf

plNnlvt ztsf] cwLgdf xL sfofGjog ug eg] o Jojyfn] afwf kyenofPsf] dflgg] 5g

-ordf_ o a+saf6 Ohfhtkqk|fKt a+s tyf ljQLo +yfxnfO hfL ulPsf] PsLs[t lgb]zg

)^^ sf] O=k|f= lgb]zg g+= )divide)^^ sf] aFbf g+= ^ -a=lj=lg=lj=dividegLltdivideklkqdividedivide)^^^

ldlt )^$ sf] klkq_ df ePsf] Jojyf adf]lhd +yfks ]osf] cgkft yk ug

jLs[lt k|fKt u]sf a+s tyf ljQLo +yfn] o lgb]zgsf] aFbf g+= cgfsf] +yfks

]o jfwf0fdf kljtgdivide kl0ft ug kfpg] 5gg fy f] sf] clen]vsf nflu ]o

kltsfdf clen]vLs0f uL k|To]s cflys jifsf] jflifs k|ltj]bgdf pQm ljifo vnfpg

kg]5

-r_ Ohfhtkq k|fKt +yfsf] ]o wf0f ug] kmddividesDkgLdivide+yfsf] clGtd lxtflwsfL k|fs[lts

JolQm klxrfg xg]] ljj0f DalGwt dnssf] cflwsfls lgsfoaf6 k|dfl0ft ufO k|To]s

cflys jif dfKt ePsf] () lbg leq a+s tyf ljQLo +yf lgodg ljefudf clen]vLs0f

ug kg]5 t oL ]o wf0f ug] +yf ljb]zL Ohfhtkq k|fKt a+s jf ljQLo +yf

ePdf f]xL +yfsf] ljj0f clen]vLs0f ug kg]5


amp= Cross Holding uL nufgL ulx]sf] +yfks ]o laqmL DaGwdf

a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf ) sf] pkbkmf -_-r_ sfofGjog ug]divideufpg]

lnlnfdf f]xL P]gsf] bkmf -_ sf] k|of]hgsf] nflu b]xfosf ztxdf a+s tyf ljQLo

+Yffxn] cfkdf Cross-holding xg] uL nufgL u]sf] +yfks dxsf] ]o lwtf]kq ljlgdo

ahf dfkmt vlbdividelaqmL ug] DaGwdf b]xfo adf]lhd ug kg]5

-_ o a+saf6 Ohfhtkqk|fKt +yfxn] cGo Ohfhtkqk|fKt +yfdf nufgLdf lxx]sf]

+yfksdivide +yfks dxsf] ]o g]kfn lwtf]kq ljlgdo ahf dfkmt vlbdividelaqmL ug Sg]

uL 56 k|bfg ulPsf]

-_ +yfks ]o gfdfL jf laqmL ubf ljBdfg +yfks ]owgLxsf] kdf lxx]sf cGo

boxnfO k|fyldstf lbgkg] ljBdfg PsLs[t lgb]zg g+= ) sf] JojYff o k|of]hgsf]

nflu nfu gxg]

-_ g]kfn lwtf]kq ljlgdo ahf dfkmt ]o vlb ug] JolQmdivide+yf d]t +yfks dxdf g

sfod xg]

-$_ +Yffks dxsf] ]o vlbstf shf rgf s]Gb| ln= sf] sfnf]rLdf dfj]z gePsf]

xgkg] k|rlnt sfgg tyf o a+saf6 hfL ulPsf lgb]zg adf]lhd +yfks

]odivide+yfks dxsf] ]o vlb ug cof]Uo gePsf] jM3f]if0ff (Self Declaration) ]o

vlb ubfsf] cjYffdf g k]z ug kg]

-_ a+s tyf ljQLo +yfxn] o lgb]zg adf]lhd cGo a+s tyf ljQLo +yfxdf cfkmn]

nufgL u]sf] +yfks ]o o lgb]zg adf]lhd clgjfokdf a]rlavg uL Sg kg]

-^_ ]o vlb laqmL DaGwL cGo Jojyf tyf k|lqmofsf DaGwdf k|rlnt sfgg cgf g xg]

-amp_ lwtf]kq ljlgdo ahf dfkmt Ohfhtkqk|fKt +yfn] vlbdividelaqmL u]sf +yfks ]ox

lwtf]kq ljlgdo ahf dfkmt kgM vlb laqmL ug lsg] t oL ]o vlb ug]

JolQmdivide+yfx DalGwt +yfks dxd xg]

-_ oL JolQm tyf +yfn] kgM ]o vlbdividelaqmL ug] DaGwdf dfly plNnlvt pkaFbf g+=

df pNn]v ePsf] Jojyf afx]ssf cGo Dk0f aFbfsf Jojyfx cfslift xg]

= xsk|b ]o DaGwdf

= xsk|b ]o laqmL DaGwdf

-s_ tf]lsPsf] kFhLsf]if cgkft sfod u]sf a+s tyf ljQLo +yfxiquestsf] xsdf xsk|b ]o hfL

ubf a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf ( -_ adf]lhd jfwf0fnfO laqmL

ljt0f ulPsf] ]o wf0f ug] sg ]owgLn] vlb gu]df jf ]o vlb ug] xs ciquestnfO

laqmL jf xtfGt0f gu]df ToL laqmL xg gs]sf] xsk|b ]osf] c+z v08 -u_ df

plNnlvt cjyfdf afx]s cGo cjyfdf jtM vf]h ug kg]]5

-v_ v08 -s_ adf]lhd vf]h ug k]sf] cjyfdf k|To]s jif dfgkflts iquestkdf rQmf kFhL

j[l4 ub] nhfg kg] o a+ssf] k|fjwfg kfngf ug] k|of]hgsf nflu Totf] vf]hL ug

k]sf] ]osf] sdsf] xbDdnfO cfufdL jifdf dfof]hg ug lsg] 5

-u_ v08 -s_ adf]lhd jtM vf]h ugk]sf] sf0faf6 k|rlnt sfggL tyf gLltut Jojyf

adf]lhd ]o jfldTj +rgfdf k|ltsn c kg] cjyf ePdf dfq Totf] ]osf] c+z

fjhlgs rgf dfkmt fjhlgs af]nsjf]nsf] cfwf (Public Auction Basis) df Gogtd

k|lt ]o dNo = )) tf]sL laqmL ug lsg] 5 oL fjhlgs af]nsjf]nsf]

dfWodaringff laqmL ubf k|lt ]o = )) eGbf a9L k|fKt xg cfpg] sd -Premium_ nfO

DalGwt a+s tyf ljQLo +yfn] 566 Share Premium zLifs cGtut b]vfpg kg]5


-3_ +yfksdivide+yfks dx cGtutsf] laqmL xg gs]sf] otf] xsk|b ]osf] c+z k|rlnt

Jojyf cgk ljBdfg +yfksxnfO laqmL ug lsg] 5 ljBdfg +yfksxnfO laqmL

xg gs]df k|rlnt sfgg adf]lhd a+s jf ljQLo +yfsf] +yfks ]o cGo JolQmnfO

laqmL ugkg] afWofTds cjyfdf ]o +Vof cflrTosf cfwfdf afWofTds kdf laqmL

ug kg] pQm +yfks ]o laqmL ugsf nflu vlbstfsf] klxrfg ug] DaGwdf

b]xfosf] k|lqmof cjnDag ug lsg] 5 M


k|rlnt sfgg g]kfn fi6laquo a+ssf] gLlt Pjd lgb]zg ljklt gxg] uL DalGwt a+s



-_ k|rlnt sfgg tyf ljBdfg lgb]zgdf ePsf] Jojyf adf]lhd oL +yfks ]o

vlb ug] vlbstf +yfks dxdf g kg] Joxf]f d]t hfgsfL ufpg] +yfks

]o vlbstf klxrfg eOs]kl5 rQmf kFhLsf] k|ltzteGbf 36L +yfks ]o

wf0f ug] +yfks ]owgLsf] +yfks ]osf] xsdf aFbf g+= $ df plNnlvt

k|lqmof ckgfO ]o laqmL jf gfdfL ug kg] t r[Qmf kFhLsf] k|ltzteGbf a9L

]o jfldTj wf0f u]sf] cjyfdf ]o laqmLdividextfGt0f jf gfdfL DaGwL k|lqmof

o a+saf6 jLs[lt k|fKt ePkl5 dfq cl3 a9g] o k|lqmofaf6 ]o vlb ug]

JolQmdivide+yf k|rlnt Jojyf cgf of]Uotf ku]sf] xg kg]5

-ordf_ Ohfhtkqk|fKt a+sdivideljQLo +yfn] xsk|b ]o lgisfzg ubf fljssf +yfks

]owgLxn] vlb ug kfpg] xsk|b ]osf] Dk0f jf cf+lzs xs xtfGt0f ug

rfx]df k|rlnt sfgg adf]lhd k|aGwkq tyf lgodfjnLdf Jojyf uL rQmf kFhLsf]

k|ltzt jf f]eGbf sd ]o lnPsf +yfks ]owgLsf] xsdf DalGwt a+sdivideljQLo

+yfn] g +yfks ]owgLsf] nflu tf]lsPsf] of]Uotf (Fit and Proper Test) kf u]sf

JolQmnfO xs xtfGt0f uL lbg Sg]5

-r_ v08 -s_ b]lv -ordf_ Dd hgs sf n]lvPsf] ePtf klg aIacute jf ljQLo +yfsf ~rfns

sfosfL k|dv n]vfkLIfs sfggL Nnfxsf sDkgL lrj jf aIacute jf ljQLo +yfsf]

Jojyfkg tyf n]vf DaGwL sfodf k|ToIf kn] +nUg JolQmn] Totf] kbdf axfn xFbfsf

avt jf Totf] kb 5f8]sf] sDtLdf Ps jifDd DalGwt aIacute jf ljQLo +yf jf Tosf]

xfos sDkgLsf] xsk|b ]o pNn]lvt JolQmxaLr Psfkdf xs xtfGt0f ug jf

xs xtfGt0f jLsf ug xFbg

= xsk|b ]odf kj nufgL ug] DaGwdf

Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] kFhL kofKttf sfod ug] k|of]hgsf nflu +yfksxn]

xsk|b ]o -Right Share_ df kjnufgL ug rfx]df lgDg ztxsf] cwLgdf xL ug Sg] 5g

-s_ kFhL j[l4 DaGwL k|tfj DalGwt a+s tyf ljQLo +yfsf] fwf0fefaf6 lg0fo

eOs]sf] xg kg]

-v_ o a+ssf] lgb]zg cgf kFhLsf]if cgkft kyenofpg] k|of]hgsf] nflu +yfks

]owgLxaf6 clu|d kdf +sng u]sf] sd Calls in Advance zLifsdf hDdf ug kg]

ToL hDdf ulPsf] sdnfO asdivideljQLo +yfn] Tokl5sf] xsk|b ]o -Right Share_

hfL ubfsf] cjyfdf clgjfo kdf dfof]hg ug kg]5 TouL a+s tyf ljQLo

+yfsf ]owgL -+yfksdividejfwf0f dx_ xn] o a+ssf] lgb]zg adf]lhdsf] cfgf]

kFhL of]hgf cgf dfgkflts kdf kFhL kofpg kg] DalGwt cflys jif leqdf g

xsk|b ]o jfkt sd hDdf uls]sf] t ]o af+8kmf+8 gePsf] sf0f DalGwt

cflys jifdf rQmf kFhL zLifsdf dfof]hg xg gs]sf] cjyfdf Totf] sdnfO d]t

]o jfkt clu|d kdf +sng u]sf] sdnfO Calls in Advance zLifsdf b]vfpg lsg]

5 oL clu|d kdf +slnt kFhL sdnfO o a+ssf] lgb]zg cgf dfgkftLs


kdf j[l4 ub hfg kg] rQmf kFhLdf u0fgf ug] k|of]hgsf nflu d]t dfa]z ug lsg]

-u_ oL clu|d kdf ]odf nufgL ubf DalGwt +yfks ]owgLn] cfgf] c+z -Share_

Dd dfq nufgL ug Sg]

-3_ otf] Calls in Advance sf] 66fdf sg k|sfsf] ljwf C0f lbg jf lwtf] fVg gkfOg]

-ordf_ otf] Calls in Advance df sg k|sfsf] Aofh lngdividelbg gkfOg] ]o kFhL jfkt ulg]

Totf] clu|d ]o nufgL sdnfO sg klg cjyfdf lkmtf eQmfg ug lemSg jf 36fpg -

Divestment_ gkfOg] fy otf] sd rQmf kFhLdf n]vf+sg gePDd odf nfef+z lbg

gkfOg]

-r_ xsk|b ]odf ulg] kj nufgL sdnfO Tokl5sf] xsk|b ]o lgisfg -Right Share

Issue_ Fu cfj4 -Tie- up_ ug kg]

-5_ oL clu|d kdf +slnt kFhL sdnfO Calls in Advance zLifsdf b]vfpg kg] odf

hDdf ePsf] sdn] vfd]df zfvf vf]Ng] k|of]hgfy cfjZos kg] cltlQm kFhLsf]

k|of]hgsf] nflu d]t rQmf kFhL x g dfGotf k|bfg ulg]

-h_ xsk|b ]odf kj nufgL eP klg xsk|b ]o lgZsfg ubf kf ug kg] Dk0f k|lqmof

ljBdfg Jojyf kfngf u]sf]] xg kg]

(= Ohfhkqk|fKt +yfdf ljb]zL nufgL DaGwdf

-_ a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf sf] pkbkmf -_ df ePsf] Jojyf

adf]lhd sg ljb]zL aIacute jf ljQLo +yfn] dfq Ohfhkqk|fKt +yfdf nufgL ug Sg] 5g

-_ sg ljb]zL aIacute jf ljQLo +yfsf] nufgL x]sf] sf0faf6 Ohfhtkqk|fKt +yfn] a+s tyf

ljQLo +yf DaGwL P]g )amp sf] bkmf ( adf]lhd jfwf0fnfO laqmL ljt0f ugsf]

nflu cfgf] sn hfL kFhLsf] sDtLdf lt k|ltzt ]o 56 ofpg kg] Jojyfdf 56 kfO

sg sf0fjz ljb]zL nufgL lkmtf nuL g]kfnL JolQm jf +yfnfO laqmL u]sf] cjyfdf

DalGwt Ohfhtkqk|fKt +yfn] Ps jifleq jfwf0f ]osf] lxf sDtLdf ) k|ltzt

kofpg kg]5

-_ Ohfhtkqk|fKt +yfsf] ab]lzs jfldTjdf x]sf] ]o vlb laqmL ug o a+ssf] jLs[lt

lng kg]5

)= Ohfhtkqk|fKt a+s tyf ljQLo +yfsf] +yfks ]owgLxnfO Pp6 +yfks dxdf fVg kg]5

of] lgb]zg hfL xFbf sg a+s tyf ljQLo +yfsf] k|jGwkq tyf lgodfjnLdf f] cgfsf]

Jojyf gePsf] eP cfufdL fwf0f efn] f] DaGwL k|tfj kflt uL +zf]wg ug kg]5

t jb]lzs nufgL +yfut nufgL x]sf a+s tyf ljQLo +yfn] k|aGwkq tyf lgodfjnLdf

dfgkflts k|ltlglwTj sfod xg]] uL ~rfns +Vof tf]Sg] Jojyf ug afwf ku]sf] dflgg] 5g

= vf]hL jrfpm


PsLs[t lgb]zg )amp^ sf] Ohfhtkqk|fKt +yfsf] +yfks ]o gfdfL jf laqmL DaGwL

Jojyf O=k|f=lgb]zg g+= )divide)amp^ af6 hfL ulPsf] lgb]zg tyf f] kZrft ldlt )ampamp ebf

ut]Dd hfL ePsf o ljifoFu DalGwt Dk0f klkqx




g]kfn fi6laquo a+s

s]Gb|Lo sfofno



xndashljQLos0f shf DaGwL Jojyf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfxn] xndashljQLos0f

(Consortium Financing) cGtut k|jfx ug] shfnfO Jojlyt k|efjsfL agfpgsf nflu g]kfn fi6laquo a+s

P]g ) sf] bkmf amp( n] lbPsf] clwsf k|of]u uL b]xfosf lgb]zg hfL ulPsf] 5

= xndashljQLos0f shfsf]]]]]] klefiff

ljifo jf k|+un] csf] cy gnfu]df o lgb]zgdf xndashljQLos0f shf eGgfn] bO jf bO eGbf a9L

Ohfhtkqk|fKt +yfxn] cfkL dembfLsf] cfwfdf Demftf uL sg Pp6f u|fxs kmd

sDkgLnfO jf klof]hgfsf] nflu k|jfx ug]] shf fk6 tyf ljwfnfO Demg k5

= xndashljQLos0f shf (Consortium Financing_DaGwdf

xndashljQLos0f cGtut k|jfx ePsf shf pkef]u ug] kmddividesDkgLn] cujf a+s tyf xefuL

a+sxFu dfq a+lsEuml sff]af ug kg]5 of] Jojyf Loose Consortium shfdf klg dfgkn]

nfu xg]5 t Ps k6s xndashljQLos0f dx u7g eOs]kl5 f] dxsf] xdlt lnO gofF

bonfO k|j]z ufpg of] Jojyfn] afwf kyenofPsf] dflgg] 5g

Loose Consortium eGgfn] xndashljQLos0f dx u7g guL Pp6f klof]hgfsf] nflu kflkfsf]

dfWodaf6 If0f sfod xg] uL bO jf bO eGbf a9L a+s tyf ljQLo +yfn] k|jfx u]sf]divideug]

shf fk6 tyf ljwfUacute eGg] Demgk5

= xndashljQLos0fdf xeflutfsf] nflu cfjZos zt

-_ o a+saf6 ljQLo sff]af ug Ohfhtkqk|fKt +yfxn] dfq xndashljQLos0fdf efu lng

kfpg] 5g

t sdrfL +ro sf]if gfuls nufgL sf]if hnljBt nufgL tyf ljsf sDkgL lnld6]8

aLdf sDkgLnfO o a+saf6 ljQLo sff]af ug Ohfhtkqk|fKt +yf cujf +yf xg]

uL u7g xg] xndashljQLos0f dxdf xefuL e shf k|jfx ug of] Jojyfn] afwf kyenofPsf]

dflgg] 5g

ki6Ls0fndash o lgb]zgsf] k|of]hgsf]nflu aeligcujf +yfAElig eGgfn] xndashljQLos0f dxn] cujf

+yf egL rog u]sf] sg Ohfhtkqk|fKt +yf Demg k5

-_ pkaFbf -_ sf] k|ltaGwfTds jfSof+zdf plNnlvt +yf afx]ssf cGo ljQLo +yfnfO xndash

ljQLos0fdf xefuL ufOPdf o a+snfO hfgsfL ufpg kg]5

$= cGo +yfn] C0f k|jfx ug u|fxssf] vftf vf]Ng aGb]h

-_ xndashljQLos0fdf xefuL gePsf] Ohfhtkqk|fKt +yfn] xndashljQLos0f dxaringff k|jflxt

shfdf yk xg] uL sg klg k|sfsf] shf fk6 tyf ljwf k|jfx ug kfpg] 5g

t ljz]if sf0f k]df x-ljQLos0f dxsf] jLs[lt lnO Totf] dxdf xefuL gePsf]

sg] Ohfhtkqk|fKt +yfn] xndashljQLos0f dxaringff k|jflxt shfdf yk xg] uL sg klg

k|sfsf] shf fk6 tyf ljwf k|jfx ug kfpg]5


ki6Ls0f- o lgb]zgsf] k|of]hgsf]nflu aeligxndashljQLos0f dxAElig eGgfn] xndashljQLos0fdf

xefuL +yfxsf] dx Demg k5

-_ xndashljQLos0fsf] Jojyf cGtut shf fk6 tyf ljwf lnPsf]] sg u|fxs kmd sDkgL

jf klof]hgfsf] Totf] shf fk6 tyf ljwfsf] vftf xndashljQLos0fdf xefuL bo

afx]ssf cGo Ohfhtkqk|fKt +yfdf vf]Ng kfOg] 5g

t Totf] vftf ljz]if sf0fj cGo Ohfhtkqk|fKt +yfdf vf]Ng kg] kllylt k]df xndash

ljQLos0f dxsf] jLs[lt lnO vf]Ng lsg]5

= shf ljt0fsf] lg0fo ug] dofjlw

shfsf] nflu lgj]bg kL xndashljQLos0f dx u7g eO cujf +yfsf] rog d]t eOs] kZrft

gAa] lbgleq xndashljQLos0fdf xefuL xg] cujf +yf tyf xefuL boxn] shf fk6 tyf

ljwf k|jfx ug] jf gug] DaGwdf lg0fo lbOSg kg]5

^= xefuL Ohfhtkqk|fKt +yfsf] rog

xndashljQLos0fdf xefuL xg] cGo boxsf] rog ug] clwsf C0fL lghn] shf fk6 tyf

ljwfsf] nflu lgj]bg lbPsf] Ohfhtkqk|fKt +yfnfO xg]5

t Psk6s xndashljQLos0f dx u7g eOs]kl5 f] dxsf] xdlt lagf gofF bonfO k|j]z

ufpg kfOg] 5g

amp= xndashljQLos0f dxsf] u7g

aFbf g+= adf]lhd rog ePsf Dk0f Ohfhtkqk|fKt +yfn] shf fk6 tyf ljwf k|jfx ug

cl3 xndashljQLos0fdf xefuL xg] Ohfhtkqk|fKt +yfxsf] xndashljQLos0f dx u7g ug kg]5

f] dxsf] cfGtls sfoljlw dx jo+n] lgwf0f u] adf]lhd xg]5

= cujf +yfsf] rog

aeGbf a9L shf fk6 tyf ljwfsf] c+z nufgL ug OR5s u|fxsFu nfdf] cjlwb]lv kllrt

xndashljQLos0fdf cgej k|fKt tyf Jofjflos Nnfx lbg] Ifdtf cflbsf] cfwfdf xndash

ljQLos0f dxsf bon] cfkmdWo]af6 sg Ps Ohfhtkqk|fKt +yfnfO cujf +yfsf] kdf

rog ug kg]5

(= shf ljt0f tyf cnL cujf +yfaf6 ug kg ]

xndashljQLos0f cGtut shf fk6 tyf ljwf k|jfx ubf f]sf] fFjf Aofh cnL ubf cujf

+yf dfkmt ug kg]5 lstf fFjf tyf Aofh cfFlzs kdf cnL ePsf] cjyfdf nufgLsf]

cgkftdf bfdffxLn] jfF8kmfF8 ug kg]5

)= cujf +yfsf] sfd stJo clwsf

cujf +yfsf] sfd stJo clwsf b]xfo adf]lhd xg]5 Mndash

-s_ xndashljQLos0fdf xefuL boxsf] cujf tyf k|ltlglw -Ph]G6_ sf] kdf sfd ug]

-v_ xndashljQLos0fdf xefuL boxsf aLrdf dGjo ug] cfjZos kqfrf ug]

-u_ xndashljQLos0f dxsf] a7s sDtLdf 5 dlxgfdf Psk6s clgjfo kdf af]nfpg]

-3_ sg ljz]if sf0f kL xndashljQLos0f dxsf] sg bon]] dxsf] a7s af]nfpg dfu u]df

kGw| lbgleq a7s af]nfpg]

-ordf_ klof]hgf ljZn]if0f ug] k|ltj]bg tof ug] f] k|ltj]bgsf] k|lt xndashljQLos0fdf xefuL

boxnfO pknAw ufpg]

-r_ klof]hgfsf] nflu cNksfnLg shf dfu ePdf f]sf] cfjZostfsf] ljZn]if0f ug]


-5_ xndashljQLos0fdf xefuL boxsf] xdltsf cfwfdf xndashljQLos0f DaGwL +emftfsf

ztx tof ug] Totf ztxsf] PsdividePs k|lt a xefuL boxnfO pknAw ufpg]

-h_ shf fk6 tyf ljwf k|jfx ugsf nflu cfjZos sfuhft tof kfg]

-em_ lwtf] f]Ssf fVg] Jojyf ldnfpg] tyf aLdf nufotsf nufgL lIft ug] DaGwL Dk0f

sfox ug]

-`_ shf fk6 tyf ljwf If0f DaGwL Dk0f sfuhftx lIft fVg] Totf

sfuhftxsf] k|ltlnkL a xefuL boxnfO pknAw ufpg]

-6_ dondashdodf C0fLaf6 cfjZos tYofIacute tyf cGo rgfx k|fKt ug] f] rgfx a

xefuL boxnfO pknAw ufpg]

-7_ do dodf xefuL boxsf] xeflutfdf klof]hgfsf] ynut lgLIf0f ug] lgLIf0f

k|ltj]bg tof ug] tyf f] k|ltj]bgsf] k|ltlnkL a xefuL boxnfO pknAw ufpg]]

-8_ shf fk6 tyf ljwf k|jfx ulPsf] klof]hgfsf] do dodf sfoDkfbgsf] dNofIacuteg

uL f]sf] hfgsfL a boxnfO ufpg]

-9_ xndashljQLos0f DaGwL o a+sdf k7fpg kg] Dk0f rgfx k7fpg] xndashljQLos0fsf

af]df cujf +yfsf] kdf cGo xefuL boxsf] tkmaf6 d]t o a+sdf cfjZos

kqfrf ug] f]sf] hfgsfL a xefuL boxnfO lbg]

-0f_ C0f gltg] C0fL pk sg lsldsf] sfggL sfjfxL cufl8 a9fpg kg] cjyf cfPdf xndash

ljQLos0f dxsf]] a7saf6 f]sf] lg0fo ufO cfjZos sfggL sfjfxL cufl8 a9fpg]

-t_ cfgf] eldsf lgjfx u]afkt C0fL d]tsf] xdltdf xndashljQLos0f dxn] lg0fo u]

adf]lhd ]jf zNs lng Sg]

-y_ xndashljQLos0f cGtut nufgL ug san u]sf] sd sg boaf6 ljt0f ug l9nfO e f]

sd xefuL bosf] tkmaf6 cujf +yfn] cfgf] k|ltu|fxs shf Ldfleq xL k|jfx

u]df fFjf sd l9nfO u]hlt cjlwsf] Aofh tyf xndashljQLos0f dx aLrsf] xdltdf

lgwf0f ulP adf]lhd xhfgf d]t l9nfO ug] xefuL boaf6 cnpk ugSg]

-b_ xndashljQLos0fsf] Jojyf ldnfpFbf xg] ljleGg vr nufot C0f gltg] C0fL pk sfggL

sfjfxL cufl8 a9fpFbf xg] vr C0fLaf6 cn xg gs]df a xefuL boxaf6

nufgL ulPsf] shf sdsf] cgkftdf cnpk ug Sg]

-w_ shf fk6 tyf ljwf k|bfg ug cl3 shf rgf s]Gb|af6 C0fLsf DaGwdf cfjZos

rgf lngkg] oL rgf lnFbf Totf] C0fL sfnf] rLdf k]sf] jf lghn] sg shf

oyfdodf rQmf gu]sf] ePdf shf k|jfx ug gkfOg]

-g_ xndashljQLos0f DaGwL Demftfdf pNn]v eP adf]lhd C0fLnfO oyfdodf shf fk6

tyf ljwf pknAw ufpg]

-k_ o a+ssf] lgb]zgsf] cwLgdf xL xndashljQLos0f dxsf] a7ssf] lg0fofgf cGo

cfjZos sfd sfjfxL ug]

= axdtsf] lg0fo dfGo xg]

xndashljQLos0fdf xefuL boxsf aLr sg ljifodf dtSotf xg gs]df axdtaf6 lg0fo

lng kg]5 Totf] dtsf] u0fgf ubf shf nufgLsf] k|ltztsf] cfwfdf ug kg]5 sy+sbflrt

dt afa ePdf cujf +yfn] lg0ffos dt lbg kfpg] 5

= xndashljQLos0fdf xefuL boxsf] bfloTj tyf stJo

xefuL boxsf] bfloTj tyf stJo b]xfo adf]lhd xg]5 Mndash


-s_ cujf +yfnfO cfgf] tkmaf6 xndashljQLos0f DaGwL sfdsfjfxL ug] jLs[lt kq -

d~hLgfdf_ lbg]

-v_ cujf +yfnfO cfgf] eldsf lgjfx ug cfjZos kg] Dk0f xof]u pknAw ufpg]

-u_ xndashljQLos0f DaGwL a7sdf qmLokn] efu lng]

-3_ xndashljQLos0f dxsf] a7saf6 cfkrfls kdf shf fk6 tyf ljwf lbg] lg0fo eO

s]kl5 xndashljQLos0f DaGwL +emftfsf ztxdf plNnlvt Dk0f ztxsf] kfngf ug]

-ordf_ xndashljQLos0fsf] efjgfnfO sb uL oyfSo a lg0foxdf dtSo xg] uL cfkL

ljjfbx dfwfg ug k|of ug]

-r_ sg Ps bon] csf] bosf] clxt xg] uL cfgf] jfy klt xg] sg sfd sfjfxL gug]]

-5_ cfkmn] k|jfx ug] shf jLs[t u]kl5 cujf +yfnfO hfgsfL ufO oyfdodf f] sd

pknAw ufpg]

-h_ xndashljQLos0f DaGwL a sfd sfjfxL kfbzLkdf uL shf C0fLFu DalGwt sg

klg rgf Ps cfkdf cfbfgndashk|bfg ug]

-em_ xndashljQLos0f dxsf] a7sn] u]sf] lg0fosf] sfofGjog oyflz3| ug]

-`_ sg klg bon] sg klof]hgfdf tf]lsPsf] LdfeGbf a9L sd nufgL ug PstkmL kdf

shf cnL DaGwL sfd sfjfxL ug f] shfsf] leGg lsldn] juLs0f ug gkfpg]

-6_ xndashljQLos0f DaGwL Demftfdf pNn]v eP adf]lhd C0fLnfO oyfdo shf fk6 tyf

ljwf pknAw ufpg kg]

= yk shf DaGwL Jojyf

xndashljQLos0f cGtut k|jflxt shfdf C0fLnfO yk shf k|bfg ug k]df b]xfosf cfwfdf ug kg]5

Mndash

-s_ C0fLsf] cfjZostfsf] ljZn]if0f uL xndashljQLos0f dxn] dfq yk shf fk6 tyf

ljwfsf sd k|bfg ug] DaGwdf lg0fo ug Sg] oL k|bfg ug lg0fo ePsf] yk shf

sd a boxn] cfndashcfkmn] kj k|jfx u]sf] sdsf] cgkftdf k|bfg ug kg]

-v_ v08 -s_ adf]lhd yk shf k|bfg ug] lg0fo eP kZrft sg xefuL bon] cfkmn] k|jfx

ug kg]] yk sd k|jfx ug cdytf hgfPdf afFsL box Jff afFsL boxsf]

xdltaf6 cGo sg bon] Totf] afFsL sd d]t k|jfx ug Sg] jf yk nufgLsf nflu

xndashljQLos0f dxsf]] xdltdf C0fLsf] d]t xdlt lnO gofF bonfO dfj]z ug

lsg]

-u_ C0fLnfO yk shf jf ljwfsf] cfjZostf k]sf] cjyfdf xndashljQLos0fdf +nUg

+yfxn] shf jf ljwf k|bfg ug gSg] cjyf k]df f] sf] lnlvt hfgsfL C0fLnfO

lbg kg]5

$= xndashljQLos0faf6 x6g Sg] cjyf

-_ xndashljQLos0f bon] klof]hgf DkGg -Project Completion_ df sg afwf gug] uL b]xfosf]

cjyfdf dfq xndashljQLos0f dx 5f]8g Sg]5 Mndash

-s_ xndashljQLos0f dx 5f]8g OR5s bosf] lxf cGo bon] lng d~h u]df jf

-v_ laBdfg boxsf] xdltdf gofF bonfO cfgf] lxf xtfGt0f u]df

-_ xndashljQLos0f dx 5f]8g] bosf] lxf jLsf ug] sg klg bon] kfgf] bosf]

Dk0f bfloTj jxg ugkg]5 xndashljQLos0f 5f]8g rfxg] bon] cfgf] lxf l8sfp06

jf lk|ldoddf d]t laqmL ug Sg]5


= n]vfkLIfs jf kfdzbftf lgolQm ug Sg]

C0fLsf] ljQLo lylt dondashdodf dNofIacuteg ug cfjZos b]lvPdf xndashljQLos0f dxn] cfgf]

tkmaf6 jtGq n]vfkLIfs jf kfdzbftf lgoQm ug Sg]5 oL lgoQm n]vfkLIfs jf

kfdzbftfsf] vr cfkmn] k|jfx u]sf] shf nufgLsf] cgkftdf xndashljQLos0f dxsf k|To]s

bon] Joxf]g kg]5

^= xndashljQLos0f DaGwdf k7fpg kg] ljj0f

cujf +yfn] lgb]zg kmf=g+= = adf]lhd xndashljQLos0f DaGwL k|To]s cflys jifsf] cf]h

k rt cf dfGtsf] ljj0f qodf dfKt ePsf] ldltn] lt lbgleq o a+ssf] a+s tyf

ljQLo +yf lgodg ljefu DalGwt klj]If0f ljefudf clgjfo kdf k7fpg kg]5

amp= vf]hL jrfpm


PsLs[t lgb]zg )amp^ sf] xndashljQLos0f shf DjGwL Jojyf O=k|f=lgb]zg g+= divide)amp^ af6

hfL ulPsf] lgb]zg tyf f] kZrft ldlt )ampamp ebf ut]Dd hfL ePsf o ljifoFu

DalGwt Dk0f klkqx





======================= lnld6]8 -cujf a+s_

xndashljQLos0f shf ljj0f

)amp======== fn ===================== dlxgfsf] -qdfls ljj0f_

l

=g+

=

dxsf] gfd C0fLsf]

gfd

7]ufgf

k|bfg u]sf]

shf

eStfgL

ldlt

yk shf

k|bfg

cnL

sd

afFsL sd slkmo

t

sd ldlt sd ldlt fFjf Aofh fFj

f

Aof

h

+nUg a+s tyf ljQLo +yfsf] ljj0f slkmot dxndf pNn]v ug kg]5


g]kfn fi6laquo a+s

s]Gb|Lo sfofno



shf rgf tyf sfnf]rL DaGwL Jojyf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfxsf] shf k|jfxdf z4tf pkoQmtf

sfod ug] k|of]hgsf] nflu f] DaGwL rgf Jojyf oyfdodf shf gltg] C0fLxsf] sfnf]rL

tof ug] sfonfO lgoldt tyf Jojlyt uL Pp6 yfgaf6 rgf k|fKt xg] Jojyf ug jf~5gLo

ePsfn] g]kfn fi6laquo a+s P]g ) sf] bkmf sf] k|of]hgsf] nflu f]xL P]gsf] bkmf amp( g]kfn fi6laquo

a+s shf rgf ljlgodfjnL )( sf] ljlgod amp n] lbPsf] clwsf k|of]u uL b]xfosf lgb]zg hfL

ulPsf] 5

1 shf rgf s]Gb| DaGwL Jojyf

sDkgL P]g )^ cGtut +yfkgf eO ~rfngdf x]sf] shf rgf s]Gb| ln= nfO g g]kfn fi6laquo

a+s P]g ) sf] bkmf g]kfn fi6laquo a+s shf rgf ljlgodfjnL )( sf] ljlgod

adf]lhdsf] shf rgf s]Gb| -okl5 s]Gb| elgPsf]_ tf]lsPsf] 5

= s]Gb|df C0fL -u|fxs_ DaGwL ljj0f k7fpg kg]

Ohfhtkqk|fKt +yfn] s]Gb|sf] cgnfOg k|0ffnLdf tf]lsPsf] 9fFrfdf shf DaGwL b]xfosf]

ljj0f dlxgf eStfg ePsf] lbgleq cBfjlws ug kg]5



pkoQm ljj0f tTkZrft k|To]s cflys jifsf] qodf dfKt ePsf] ldltn] lbgleq shf

rQmf gePDd s]Gb|df k7fpg kg]5 oL s]Gb|df k7fPsf] ljj0fdf kl5 sg kljtg

ePdf jf shf rQmf ePdf efvf gf3]sf] shf lgoldt ePdf jf efvf ldlt yk jf

kgtflnsLs0f ePdf f] sf] hfgsfL d]t lbgleq clgjfo kdf s]Gb|nfO pknAw

ufpg kg]5

jfl0fHo a+s ljsf a+s ljQ sDkgLn] d]t n3ljQ DaGwL sff]af u]sf] eP Totf]

sff]afsf] pkaFbf g+= = pkaFbf g+= = adf]lhdsf] 5sect rgf shf rgf s]Gb|nfO

pknAw ufpg kg]5

$ u|fxssf] ljj0f lng kg]

Ohfhtkqk|fKt +yfdf sg JolQm kmd sDkgL jf +ul7t +yfjf6 shfdivideljwfsf] nflu

cfj]bg k]df shf ljZn]if0fsf] nflu u|fxsdivideC0fLsf] b]xfo adf]lhdsf] ljj0f lng kg]5 Mndash

-s_ JolQmut C0fL tyf hdfgt lbg] JolQmsf] xsdf lghsf] gfulstfsf] k|ltlnkL yfoL

tyf cyfoL 7]ufgf lghsf] tLgkt] Psf3 kljfsf boxsf]] ljj0f

-v_ k|f]k|fO6lkdividefem]bfL kmdsf] xsdf v08 -s_ df pNn]v eP cgksf] k|f]k|fO6divide

fem]bfxsf] ljj0f kmdsf] tkmaf6 sff]af ug clVtofk|fKt JolQmsf] gfd y

7]ufgf fem]bfL Demftfsf] k|ltlnkL f] DaGwL lg0fo


-u_ k|fOe]6 sDkgLsf] xsdf ~rfns f] sDkgLsf ) k|ltzt jf f] eGbf a9L ]o



-3_ klAns sDkgLsf] xsdf ~rfnsx f] sDkgLsf ) k|ltzt jf f] eGbf a9L ]o



-ordf_ lwtf] dNofIacutegstfsf] gfd y 7]ufgf = ) nfveGbf dflysf] xsdf Ohfhtkq

= clgjfo kdf shf rgf lng kg]

_ shf k|jfx ug kfgf] shf gjLs0f ug kg+rgf jf kgtflnsLs0f ug cufj

C0fLdivideu|fxssf] af]df s]Gb|af6 clgjfo kdf shf rgf lng kg]5 oL shf rgf dfu

ePdf s]Gb|n] a9Ldf -ltg_ sfo lbgleqdf Totf] rgf lbg kg]5

t grfFbL d2tL lb sfL If0fkq lwtf] shf = nfvDdsf] Credit Card

shfdf eg] of] Jojyf nfu xg] 5g

_ sg u|fxsdivideC0fLnfO shfdivideljwf k|bfg ubf s]Gb|af6 pkbkmf -_ adf]lhd shf rgf k|fKt

uL s]kl5 cGo lgsfoaf6 rgf lng clgjfo xg] 5g

_ o v08 adf]lhd s]Gb|af6 lnOPsf] shf rgf afkt Ohfhtkqk|fKt +yfn] s]Gb|n] tf]s]sf]

shf rgf ]jf zNs s]Gb|nfO aemfpg kg]5

$= sfnf]rLdf dfj]z ug] k|lqmof

-_ Ohfhtkqk|fKt +yfn] bz nfv kof jf f]eGbf a9Lsf] shf sd sfnf]rL DaGwL

Jojyf cGtut sfnf]rLdf fVg lkmfl ug kg]5 o JojYff cgf Ohfhtkqk|fKt

+yfaf6 hlts kldf0fsf] shf fk6 tyf ljwf sd lnO gltg] C0fLxnfO

sfnf]rLdf fVg DalGwt Ohfhtkqk|fKt +yfn] shf rgf s]Gb|nfO lkmfl ug afwf

ku]sf] dflgg] 5g

-_ oL sfnf]rLdf dfj]z ug DalGwt a+saf6 lkmfl k|fKt ePkl5 f]

gfdfjnLnfO shf rgf s]Gb|n] gfdgfd]L -vftf vf]Nbf lnPsf] klxrfg vNg]

cflwsfls sfuhft_ olsg uL kfFr lbgleq sfnf]rLdf fVg kg]5 sfnf]rLaf6

gfd x6fpg] DaGwL sfjfxL ljBdfg gLltut tyf k|lqmofut Jojyf adf]lhd g

xg]5

= C0fLxsf] juLs0f

Ohfhtkqk|fKt +yfjf6 C0f lnO gltg] C0fLxnfO b]xfo adf]lhd juLs0f ug kg]]5 Mndash

= lgotkjs C0f gltg] C0fLx (Willful Defaulters)

s_ eQmfgLsf] efvf gf3]sf] jifDd klg a+ssf] Dksdf gcfPsf C0f gltL a]kQf ePsf jf

efu]sf C0fsf] kg+rgf kgtflnsLs0f d]tsf] k|lqmof z gu]sf eQmfgLsf]

k|lta4tf hfx] gu]sf

v_ +yfsf] shf aSoftf fkmfkm ug lwtf] laqmL ug lsg] cjyf xFbfxFb klg laqmL ug

gvf]Hg] jf glbg] cjYff lhgf ug]

u_ PseGbf a9L Jojfo ~rfng uL cflht k|ltkmn tyf cfkmFu ePsf] cGo DklQ C0f

ltgdf k|of]u gug]

3_ +yfaf6 hg klof]hgfsf] nflu C0f lnPsf] xf] pQm C0f Todf k|of]u guL cGo p2]Zodf

k|of]u ug ] (Diversion of Fund) Jojfoaf6 cflht sd C0f ltgdf gnufO cGo sfodf

k|of]u ug] (Siphoning off) cGo DklQ lhGff ug] cNksfnLg shfaf6 bL3sfnLg pkof]u


ug] tyf Demftf ljklt sDkgLaf6 xfos sDkgL jf cGo kmddividesDkgLdf fwg k|jfx ug]

ordf_ cfgf] lgoGq0fdf x]sf] klof]hgf jf Jojfodf cGo JolQm jf t]gtf] kIf htMndash sfdbf

sdrfL cflbsf] gfd pkof]u uL cfgf] +nUgtf x]sf] gb]vfpg] dgfo fvL C0f lnPsf

r_ shfsf] efvf gf3]kl5 +yfn] dfu]sf] avt cGo yk If0f jf JolQmut hdfgL glbg]

5_ lwtf] jf Jojfosf] Gbedf hfgLaemL em7f] ljj0f k|bfg ug]

h_ C0fFu DalGwt lwtf] lxgfldgf u]sf] kfOPdf

em_ C0f k|bfg ug] +yfsf sdrfLFudividenfO ldnLdtf] uL bTflxt uL jf cGo usfggL

n]gb]g uL C0f lnPsf gltgsf nflu cjfl~5t bjfj lbg]

`_ klof]hgfsf] ljQLo k|fljlws JojyfksLo tyf dfu cfklt jf ahfkIfsf] unt ljZn]if0f

uL kFhLsf] nfut cjfefljs kn] j[l4 (Overcapitalization) ug] nufgLstf

= kllyltjzM C0f gltg] C0fLx (Non-willful Defaulters)

s_ C0f ltg] dgfo xFbfxFb klg sfa aflxsf] kllylt -aringGaring cflbsf sf0f b]zdf pTkGg

cxh cflys Jofkfls tyf cfBf]lus cjyf jf k|ltsn afxo cjyf_ sf sf0f Jojfo

3f6fdf uO jf dofu|t agL C0f ltg gs]sf

v_ Dofbleq C0f ltg gs]klg cfkmn] C0f lnPsf] +yfsf] Dksdf cfO shf kg+rgf jf

kgtflnsLs0fsf] k|lqmof kf uL +yfnfO dfGo xg] tjaf6 eQmfgLsf] k|lta4tf hfx]

u]sf

^= sfnf]rLdf dfj]z ePsf C0fLnfO Ohfhtkqk|fKt +yfaf6 shf k|bfg ugdf aGb]h

o lgb]zg adf]lhd sfnf]rLdf dfj]z ePsf JolQm kmd sDkgL jf +ul7t +yfnfO

Ohfhtkqk|fKt +yfn] sg klg gofF shfdivideljwf k|bfg ug shfdivideljwf gjLs0f ug yk

shfdivideljwf k|bfg ug lstfjGbLdf k|bfg ePsf] shfsf] afFsL lstf k|bfg ug jf hdfgt

jLsf ug d]t kfpg] 5gg

tndash

s_ sfod x]sf] afFsL shfnfO o a+ssf] lgb]zgsf] kllwleq xL kgtflnsLs0f kg+rgf

ug eg] afwf kUg] 5g Tot sfnf] rLdf dfj]z ePsf C0fLsf] dxFu DalGwt JolQm

kmd sDkgL jf +ul7t +yfxdWo] lgoldt kdf shfsf] fFjf tyf Aofh rQmf ug] JolQm

kmd sDkgL jf +ul7t +yfxsf] xsdf a9Ldf 5 dlxgfDd of] aGb]h nfu xg] 5g Totf

C0fLnfO DalGwt Ohfhtkqk|fKt +yfsf] ~rfns ldltn] C0fLsf] dfu pkoQm b]v]df csf]

5 dlxgfsf] Dofb yk lbg Sg]5 sfnf]rLdf dfj]z ePsf C0fLsf] dxFu DalGwt JolQm

kmd sDkgL jf +ul7t +yfxdWo] tf]lsPsf] efvfdf shfsf] fFjf tyf Aofhsf] eQmfgL guL

efvf g3fpg] JolQm kmd sDkgL jf +ul7t +yfn] Totf] shfnfO a9Ldf 5 dlxgfleq jf

~rfns ldltn] lbPsf] yk Dofbleq lgoldt ufO Sg kg]5 cGoyf Totf] C0fLsf]

dxFu DalGwt JolQm kmd sDkgL jf +ul7t +yfdWo] lgoldt kdf shfsf] fFjf tyf

Aofh rQmf ug] JolQm kmd sDkgL jf +ul7t +yfnfO d]t gofF jf yk shf k|bfg ug

gjLs0f ug jf shfsf] afFsL lstf k|bfg ug d]t kfOg] 5g

v_ qm]l86divide8]lj6 sf8 cGtut xg] sff]afsf] xsdf DalGwt JolQm sfnf]rLsf] bfofdf cfpg

cl3 g hfL ePsf] qm]l86divide8]lj6 sf8sf] nflu Totf] qm]l86divide8]lj6 sf8sf] Dofbleq u|fxsn]

vr u]sf] sd Ohfhtkqk|fKt +Yffn] eQmfgL ug afwf kg] 5g

u_ sfnf]rLdf k]sf JolQmxFu DalGwt kljfsf boxnfO sg Ohfhtkqk|fKt +yfn]

shf k|bfg ug rfx]df ~rfns ldltn] u]sf] lg0fo cgf shf k|bfg ug Sg]5 oL


k|bfg ulPsf] shfsf] xsdf k|rlnt Jojyfsf] bf]Aa shf gf]SfgL Jojyf ug kg]5 t

Dk0f shfxsf] xsdf ztk|ltzteGbf a9L shf gf]SfgL Jojyf sfod ug kg]5g

-3_ shfsf] fFjf Aofh lgoldt ePsf] cjyfdf f] shf gjLs0f ug afwf ku]sf] dflgg] 5g

amp= lwtf] dNofIacutegstf DaGwL ljz]if Jojyf

-_ Ohfhtkq k|fKt +yfn] lwtf]sf] kdf u|fXo xg] DklQ dNofordfsg ufpFbf lwtf]

dNofordfsgstfn] sg jfy gaflemg] uL jf kjfu|x gfvL jtGq kdf cGtfli6laquoo dfGotf

cn cEofx d]tsf cfwfdf lwtf]sf] dNof+sg u]sf] olsg ugkg] 5

-_ sg Ohfhtkqk|fKt +yfn] lwtf] lnnfdL ubf lwtf] dNofIacutegstfn] dNofIacuteg u]sf] sd

kgdNofIacuteg ubf bO ltxfO eGbf sd ePdf jf unt yfgdividek|s[ltsf] lwtf]nfO xL xf] egL

dNofIacuteg u]df Totf lwtf] dNofIacutegstfnfO Ohfhtkqk|fKt +yfsf] lkmfldf s]Gb|n] sfnf]

rLdf dfj]z ug kg]5

-_ sg Ohfhtkqk|fKt +yfn] lwtf] lnnfd ubf f] lwtf]sf] dNofIacuteg sdsf] bO ltxfO eGbf sd

sd dfq p7gdf Totf] dNofIacutegstfsf] sfa aflxsf] cjyf kL lghsf] bf]if gb]lvPsf] eGg]

DalGwt Ohfhtkqk|fKt +yfsf] ~rfns ldltnfO nfu]df Totf]] dNofIacutegstfnfO

sfnf]rLdf gfVg] lg0fo ug Sg]5

-$_ hg shfsf] lwtf] dNofIacuteg ulPsf] xf] f] shfsf] C0fL sfnf]rLaf6 x6]df Totf] lwtf]

dNofIacuteg ug] dNofIacutegstfnfO klg DalGwt as jf ljQLo +yfn] sfnf]rLaf6 x6fpg

kg]5

-_ Ohfhtkqk|fKt +yfn] s]Gb|af6 sfnf]rLdf x]dividegx]sf] rgf lnO lwtf] dNofIacutegstfsf]

rL sfod ug kg]5

= n]vfkLIfs DaGwL ljz]if Jojyf

C0fLsf] Jojfo tyf klof]hgfsf] n]vfkLIf0f ug] n]vfkLIfsn] jfnft gfkmf gf]Sfg lxfj gub

k|jfx ljj0f tyf cGo ljQLo ljj0fx k|dfl0ft ug] qmddf em7f ljQLo ljj0f k|dfl0ft ug]

n]vfkLIfsnfO sfgg adf]lhd sfjfxL ug a+s tyf ljQLo +yfxn] g]kfn rf68 Psfp06]06

+yfnfO lkmfl ugkg]5

(= fxbfgL hkmt ug lkmfl ug]

sfnf]rLdf k]sf JolQmxsf] gofF fxbfgL hfL gug tyf eOx]sf] fxbfgL hkmt ug

Ohfhtkqk|fKt +yfn] g]kfn fi6laquo a+s dfkmt g]kfn sfnfO lkmfl ug Sg]5 fxbfgL

hkmt ePsf JolQmxn] a+s tyf ljQLo +yfxdf Dks fvL +yfnfO dfGo xg] lsldn]

cfkmn] lnPsf] shf kg+rgf jf kgtflnsLs0f u]df Totf JolQmxsf] hkmt ePsf] fxbfgL

lkmtf ug kgM lkmfl ug kg]5

)= sfnf]rL DaGwL Jojyf

= sfnf]rLdf dfj]z xg] cjyfx

Ohfhtkqk|fKt +yfxaf6 bz nfv kofF jf f]eGbf a9Lsf] shfdivideljwf lnPsf C0fLx jf

JolQmnfO b]xfosf sg Ps jf a cjyfdf sfnf]rLdf fVg kg]5Mndash

-s_ shfsf] fFjf jf fFjfsf] sg lstf jf Aofhsf] eQmfgL ldlt Ps jif gf3]df -sg C0fLn]

pkof]u ulx]sf] ljleGg shfdivideljwfdWo] sg Pp6f dfq shfsf] eQmfgL ldlt gf3]df klg_

t DalGwt Ohfhtkqk|fKt +yfsf] ~rfns ldltn] cjyf cflrTo x]L a9Ldf ltg

dlxgfDd yk do k|bfg ug Sg]5

-v_ shf tyf ljwfsf] bkof]u u]sf] k|dfl0ft ePdf


o k|of]hgsf] nflu aeligbkof]uAElig eGgfn] k|of]hg vnfO lnPsf] shf sd DalGwt k|of]hgdf

k|of]u gu]sf] klof]hgf ~rfngdf gx]sf] lgLIf0f tyf klj]If0fsf] qmddf klj]Ifs

n]vfkLIfsaf6 bkof]u ePsf] k|dfl0ft ePsf] cjyfdf shf tyf ljwfsf] bkof]u u]sf]

dflgg] 5

-u_ If0fdf fv]sf] fdfgdivideDklQ bkof]u u]sf] k|dfl0ft ePdf

-3_ C0fL a]kQf ePdf jf () lbgDd Dksdf gcfPdf

-ordf_ k|rlnt sfgg adf]lhd C0fL 6f6 kN6]df

-r_ Ohfhtkqk|fKt +yfn] C0fL lj4 cbfntdf d2f bfo u]sf] cjyfdf

-5_ C0f cnL Gofoflws0fdf phL lbPsf] cjyfdf

-h_ usf]ifdf cfwflt ljwf jf qm]l86 sf8af6 lhgf ePsf] shf (Forced Loan) sf] xsdf

shf zLifsdf n]vf+sg ePsf] () lbg gf3]df

sfnf]rLdf dfj]z xg] cGo cjyfx

-s_ gSsnL r]s 8laquofK6 ljb]zL db|f qm]l86divide8]lj6 sf8 laN cflb sfuhft tyf pks0f k|of]u

uL sd 7uL u]df Tot f]xL 7uL ug] k|of u]sf] ljifodf cbfntaf6 sbf

7xlPdf

-v_ sg JolQm kmd sDkgL jf +ul7t +yf ljQLo sff]af DaGwL ckfwdf +nUg ePsf]

k|dfl0ft ePdf

-u_ sg JolQm kmd sDkgL jf +yfn] Ohfhtkqk|fKt +yfFu lnPsf] shf f] shfsf]

lnvtsf] efvfleq rQmf guL a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf amp

adf]lhd cnLsf] sfjfxL rnfpFbfsf] cjyf

-3_ Ohfhtkqk|fKt +yfn] shf ckn]vg ugkbfsf] cjyfdf

t Ohfhtkqk|fKt +yfn] O=k|f= lgb]zg g+= divide)ampamp aFbf sf] pkaFbf -_ adf]lhd tof

u]sf] sfoljlwsf] Jojyf cGtut xg]uL = ) xhf eGbf sdsf] shf ckn]vg ubf

DalGwt kIfnfO sfnf] rLdf dfj]z guL shf ckn]vg ug Sg]5g

-ordf_ vftfdf dfHbft ckofKt ePdf

sg JolQm kmd sDkgL jf ul7t +yfn] cfgf] vftfdf kofKt dfHbft geO hlts

sdsf] r]s hfL u]df jf r]s lng] JolQmn] r]sdf plNnlvt ljj0f xL ePsf] olsg ug

Sg] cjyfdf afx]s cGo sg sf0fn] r]s lkmtf ePdf aFbf g+= )= df hgs sf

n]lvPsf] ePtfklg b]xfo jdf]hd xg]5 Mndash

-_ Psk6s eQmfgL geOsg lkmtf ePsf] r]ssf] xsdf r]s wfs JolQm kmd sDkgL jf

+yfn] sDtLdf bO sfolbgsf] do lbO DalGwt a+s jf ljQLo +yfdf kgM r]s

k]z ug Sg]5

o v08sf] k|of]hgsf] nflu a+s tyf ljQLo +yfn] vftfdf dfHbft ckofKt x]sf]

sf0f sg r]ssf] eQmfgL lbg gs]df r]ssf] eQmfgL kfpgkg] kIfnfO ki6 kdf

vftfdf dfHbft ckofKt ePsf] pNn]v uL lnlvt kdf lrt ugkg]5

-_ f] Dofb kZrft klg sd eQmfgL gePsf] v08df r]s wfs JolQm kmd sDkgL jf

+ul7t +yfn] r]ssf] sd eQmfgL ugkg] a+s jf ljQLo +yfdf lnlvt kdf

hfgsfL lbg Sg]5 t otf] lgj]bg r]s hfL ePsf] ldltn] ^ dlxgf leq lbOSg

kg]5





xg gs]df ToTff] r]s lvRg] JolQm kmd sDkgL jf +ul7t +yfnfO pQm r]s hfL

ug] a+s jf ljQLo +yfn] clgjfo kdf sfnf]rLdf rLs[t ug shf rgf s]Gb|df

n]vL k7fpg kg]5 f] cgf gu]df a+s tyf ljQLo +yfnfO o lgb]zg adf]lhd

sfafxL xg]5

-$_ sg JolQm kmd sDkgL jf +ul7t +yfn] a+s tyf ljQLo +yfnfO Totf] eQmfgL

gxg] r]s lbPdf d]t o v08 adf]lhd sfnf]rLdf fVgkg]5 f] cgf gu]df

a+s tyf ljQLo +yfnfO o lgb]zg adf]lhd sfafxL xg]5

-_ o v08 adf]lhd sfnf]rLdf x]sf JolQm kmd sDkgL jf +ul7t +yfn] Totf]

rLaf6 kmsjf gePDd cfgf] vftfdf sd hDdf ug] afx]s cGo sgklg lsldsf]

a+lsEuml sff]af ug kfpg] 5g

-r_ vftfjfnfn] cfkmn] hfL u]sf] r]ssf] sd eQmfgL gxFb vftf aGb u]sf] sf0faf6 sg

r]ssf] eQmfgL xg gs]sf] hfgsfL k|fKt xgffy DalGwt a+s jf ljQLo +yfn] sg

dfWodaf6 DalGwt vftfjfnfnfO k|rlnt sfggL Jojyf cgf hfgsfL ufpg kg]5

oL hfgsfL ufPsf] cjyfdf d]t pQm r]ssf] eQmfgL xg] Jojyf gu]sf] v08df

Totf] r]s hfL ug] JolQmdividekmddividesDkgLnfO sfnf]rLdf fVg lkmfl uL k7fpg kg]5

-5_ g]kfn fi6laquo a+s P]g ) a+s tyf ljQLo +yf DaGwL P]g )amp tyf cGo gLltut

Jojyf adf]lhd o a+sn] lbPsf] lgb]zgsf] kfngf guL gub hljfgfsf] sfjfxLdf k]sf

a+s tyf ljQLo +yfsf ~rfns sfosfL k|dv tyf cGo sdrfLaf6 gub hljfgf

eQmfgL gePDd

-h_ sg sf0f r]s xfPsf] rf]L ePsf] jf cgflws[t kdf k|of]u u]divideufPsf] htf

cflrTok0f cfwfdf vftfjfnfn] r]s Stop Payment u]sf] cjyfdf afx]s cGo

cjyfdf r]s hfL uls]kl5 Stop Payment u]sf] eP tfklg Totf] r]s eQmfgL

gePdf r]s hfL ug] JolQmdividekmddividesDkgLdivide+ul7t +yfnfO v08 -ordf_ adf]lhdsf]

k|lqmof kf uL sfnf]rLdf fVgkg]5

-em_ r]sdf unt xtfIf uL r]s eQmfgL gePdf

-_ sg JolQm kmd sDkgL jf +yfn] hfL u]sf] r]ssf] xtfIf gldn]sf] v08df a+sn]

f] r]s wfsnfO r]ssf] xtfIf gldn]sf] Joxf]f lnlvt kdf hfgsfL ufpg kg]

5

-_ r]s wfsn] r]ssf] xtfIf gldn]sf] Joxf]f r]s hfL ug] JolQm kmd sDkgL jf

+yfnfO a+sdivideljQLo +yf dfkmt hfgsfL ufpg kg] 5 r]s hfL ug] JolQm kmd

sDkgL jf +yfn] r]sdf xL xtfIf gu]df jf r]s kljtg gu]df wfsn] klxnf]

k6s r]s k]z u]sf] sfolbg kZrft r]ssf] sd eQmfgL ugkg] a+s jf ljQLo

+yfdf lnlvt kdf hfgsfL lbg Sg]5




xg gs]df -r]s xfPsf] rf]L ePsf] jf cgflws[t kdf r]s hfL ePsf] lnlvt

lgj]bg k|fKt ePsf] cjyfdf afx]s_ ToTff] r]s lvRg] JolQm kmd sDkgL jf +ul7t

+yfnfO pQm r]s hfL ug] a+s jf ljQLo +yfn] clgjfo kdf sfnf]rLdf

rLs[t ug shf rgf s]Gb|df n]vL k7fpg kg]5 f] cgf gu]df a+s tyf

ljQLo +yfnfO o lgb]zg adf]lhd sfafxL xg]5

-`_ v08 -ordf_ b]lv v08 -em_ Ddsf] Jojyf g]kfnL a+s tyf ljQLo +yfdf vftf eO r]s hfL

u]sf ljb]zL gfuls tyf ljb]zL +yf d]tnfO nfu xg]5


sfnf]rLdf dfj]z xg] kIfx

sg jf a cjyf kL sfnf]rLdf dfj]z xg] b]xfo adf]lhdsf C0fLdivideJolQm kmd sDkgL jf

+ul7t +yf DalGwt cGo kIfxnfO d]t sfnf]rLdf dfj]z ug kg]5

t sg C0fLdivideJolQm sfnf]rLdf k]df Totf C0fLdivideJolQmsf] Psf3 kljfsf boxnfO

sfnf]rLdf fVg kg]5g

-s_ shfdivideljwf pkof]u ug] jf vftfdf kofKt dfHbft geO r]s hfL ug] JolQm kmd sDkgL

jf +ul7t +yf

-v_ k|f]k|fO6Lk kmdsf k|f]k|fO6

-u_ fe]mbfL kmdsf fe]mbfx

-3_ shfdivideljwfsf] nflu hdfgt lbg] JolQm kmd sDkgL jf +ul7t +yf

t hdfgtbftfnfO sfnf]rLdf dfj]z ugkj lghn] hdfgL lbPsf] sd rQmf ug

Ohfhtkqk|fKt +yfn] klt lbgsf] lnlvt rgf lbg kg]5 lnlvt rgfsf] kq DalGwt

JolQmsf] 7]ufgfdf gku]df f] rgf klqsfdf fjhlgs ug kg]5

-ordf_ sDkgLdivide+ul7t +yfsf ~rfnsx

-r_ k|fOe]6 jf klAns sDkgLsf

_ ~rfnsxm

_ kGw| k|ltzt jf f] eGbf a9L ]o jfldTj ePsf ]owgLx

t k|fOe]6 jf klAns sDkgLsf] k|ltzteGbf sd ]o lng] pQm k|fOe]6 jf

klAns sDkgLsf ]owgLxsf]] sg klg lsldsf] ljQLo jfy ePdf a+s tyf ljQLo

+yfxn] Totf ]owgLxnfO d]t sfnf]rLdf dfj]z ug sg afwf ku]sf]

dflgg] 5g

_ ~rfns dgf]gog ug] clwsf kfPsf] JolQm kmd sDkgL +ul7t +yfx

t o a+saf6 Ohfhtkqk|fKt +yfn] k|jfx u]sf] shf jfkt kbLo xlotn] f]xL

shfsf] Iffsf] nflu C0fL +yfsf] ~rfns ldltdf ~rfnssf] xlotdf

k|ltlglwTj ug] Ohfhtkqk|fKt +yfsf] k|ltlglw divide sdrfLnfO sfnf]rLdf dfj]z

ugkg] 5g

-5_ sfnf]rLdf k]sf] sg JolQm jf +yfsf] cGo sg kmddividesDkgLdivide+ul7t +yfdf JolQmut

jf +yfut kdf kGw| k|ltzt jf f]eGbf a9L ]o jfldTj ePdf Totf] kmddividesDkgLdivide

+ul7t +yfsf] ~rfns tyf sfosfL k|dv

t Ps dx cGtutsf JolQm kmd sDkgLsf] xsdf k|ltzteGbf sd ]o wf0f u]sf]

ePtfklg sn ]o nufgLdf k|ltzt gf3]sf] cjyfdf Totf dx cGtutsf JolQm

kmd sDkgLnfO sfn]frLdf rLs[t ug afwf ku]sf] dflgg] 5g

-h_ sfnf]rLdf k]sf] sg JolQm jf +yfsf] k|ltlglw cGo sg u sfL kmddividesDkgLdivide

+ul7t +yfdf ~rfns ePdf Totf] kmddividesDkgLdivide+ul7t +yf

t b]xfosf] a cjyf kf ePdf sfnf] rLdf k]sf] JolQm jf +yfsf] k|ltlglw ~rfns

x]sf] u sfL kmddividesDkgLdivide+ul7t +yfnfO sfnf]rLdf dfj]z ug kg]5g Mndash

-_ sfnf]rLdf k]sf] JolQm jf +yfsf] k|ltlglw ~rfns x]sf] u sfL

kmddividesDkgLdivide +ul7t +yfdf Totf] ~rfnssf] ]o k|ltzt eGbf sd xg kg]

-_ sfnf]rLdf k]sf] JolQm jf +yfsf] k|ltlglw ~rfns x]sf] u sfL kmddividesDkgL

divide+ul7t +yfn] Ohfhtkqk|fKt +yfnfO aemfpg kg] fFjf dividejf Aofh jfktsf]


sd tf]lsPsf] do jf f] eGbf cufj lgoldt kdf rQmf ulx]sf] xg kg]

-_ sfnf]rLdf k]sf] JolQm jf +yfsf] k|ltlglw ~rfns x]sf] JolQmn] ~rfns

kbaf6 flhgfdf u]df jf Totf] JolQm ~rfns kbaf6 dQm ePdf

-em_ o a+sn] hfL u]sf] lgb]zg cgf cfkL DaGw eO Ps dxdf k]sf JolQm kmd

sDkgL jf +ul7t +yf

-`_ u|fxsnfO Uof]G6L lbg] JolQm kmd sDkgL jf +ul7t +yf

t Uof]06L cf+lzs Uof]G6L (Partial Guarantee) sf] xsdf eg] f] Uof]G6Lsf] sd rQmf

u]df C0fLsf] cGo jSoftfsf] nflu of] Jojyf nfu xg] 5g

-6_ C0fLsf] d[To ePdf lghsf] DklQ jLsf ug] JolQmxnfO f] sf] bfloTj axg ufP pQm

bfloTj axg u]sf JolQmxnfO Ohfhtkqk|fKt +yfn] dgflj dflkmssf] do k|bfg ug

Sg]5 bfloTj jxg ug gdfg]df jf pQm Dofbleqdf klg shf rQmf jf lgoldt gu]df

Totf] JolQmxnfO klg sfnf]rLdf dfj]z ug kg]5

-7_ sg C0f jifeGbf a9L cjlwn] efvf gf3]sf] cjyfdf d]t C0fLnfO sfnf]rLdf dfj]z

gulPsf] eP f] sf] kli6s0f k|To]s cflys jif dfKt ePsf] Ps dlxgfleq o a+ssf]

DalGwt klj]If0f ljefu dIf k]z ug kg]5

$ sfnf]rLdf dfj]z gxg] cjyfx

C0fLsf] sfaeGbf aflxsf] b]xfodf plNnlvt sg cfdfGo kllyltsf] sf0faf6 pTkGg dofn]

ubf dodf fFjf dividejf Aofh rQmf ug gs]sf] Joxf]f C0fLn] cgf]w u]df Totf] Joxf]f

dgflj b]lvPdf DalGwt Ohfhtkqk|fKt +yfsf] ~rfns ldltn] Totf u|fxsnfO sfnf]rLdf

dfj]z gug] lg0fo ug Sg]5 Mndash

-s_ af9L klxf] esDk htf k|fs[ltsdividebjL k|sf]k k]df

-v_ sfnf]rLdf dfj]z xg cufj U0f pBf]u kgTyfg ldltsf] lkmfldf kgshf k|bfg

ulPsf C0fLnfO kgshfsf] ljwf pkof]u ug kfpg] cjlwDd

-u_ g]kfn sfn] u|fxssf] hfoh]yf tyf Jojfo ~rfngdf x]sf] yfg clwu|x0f u]df

t Totf] lg0fo ubf cfwfx ki6 kdf vnfpg kg]5

sfnf]rLaf6 gfd x6g Sg] Jojyf

b]xfosf cjyfdf sfnf]rLdf x]sf u|fxssf] gfd Totf] rLaf6 x6fpgsf nflu DalGwt

Ohfhtkqk|fKt +yfn] tLg lbgleq s]Gb|nfO lkmfl uL k7fpg kg]5 oL k|fKt gfdgfd]L

s]Gb|n] sfo lbgleq cBfjlws ulSg kg]5

= efvf gf3]sf] shfsf] fFjf Aofh rQmf u]df jf cfgf] vftfdf kofKt dfHbft geO r]s

hfL u]sf] JolQm sfnf]rLdf dfj]z ePsf]df f] JolQmn] pQm r]ssf] sd r]s hfL

u]sf] JolQmnfO eQmfg u]df

= DalGwt Ohfhtkqk|fKt +yfsf] ~rfns ldltn] pkoQm 7xyenofO shfsf] efvf yk u]df

jf o a+ssf] lgb]zgsf] cwLgdf xL shf kgtflnsLs0f jf kg+rgf u]df

= shf jf ljwfsf] bfloTjsf] Ldf ls6fg uL PseGbf a9L C0fL lDdlnt xg] C0fsf] xsdf

sg C0fLaf6 psf] efusf] fFjf Aofh rQmf u]sf] egL efvf yk u]df jf o a+ssf]

lgb]zgsf] cwLgdf xL shf kg+rgf jf kgtflnsLs0f u]sf] egL DalGwt a+s tyf

ljQLo +yfaf6 n]vL cfPdf Totf C0fLsf] gfd sfnf] rLaf6 x6fpg kg]5 t ~rfns

jf sfosfL kbflwsfL eO sfdsfh ug] JolQmsf] DaGwdf of] Jojyf nfu xg] 5g

$= shfsf] bfloTj cGo JolQm kmd sDkgL jf +ul7t +yfn] jLsf ug] DaGwdf DalGwt

Ohfhtkqk|fKt +yfsf] ~rfns ldltaf6 jLs[lt ePdf oL sfnf]rLaf6 x6fpFbf


bfloTj jLsf ug] JolQm kmd sDkgL jf +ul7t +yfnfO a9Ldf Ps jifsf] Dofb lbg]

pQm Dofbleq shfdivideljwf rQmf jf lgoldt gu]df pQm gofF JolQm kmd sDkgL jf

+ul7t +yf d]tnfO sfnf]rLdf dfj]z ug kg]5

= C0fLxn] lnPsf] C0fdWo] cfgf] bfloTj olsg uL C0fdivideljwf lnPsf] cjyfdf pQm sd

eQmfgL u]sf] egL a+s tyf ljQLo +yfxaf6 n]vL cfPdf shf rgf s]Gb|n] sfnf]rLaf6

x6fpg kg]5 t f] Jojyf ~rfns tyf sfosfL kbflwsfLxsf] xsdf nfu xg] 5g

tyflk ~rfns tyf sfosfL kbflwsfLxsf] xsdf C0f cnL GofofwLs0f tyf cGo

DalGwt Goflos lgsfosf] cfb]z cgf cfgf] bfloTj cgk xg cfpg] c+z jfjsf]

sd eQmfgL u]sf] egL a+s tyf ljQLo +yfxaf6 n]lvcfPdf lghnfO shf rgf s]Gb|n]

sfnf]rLaf6 x6fpg sg afwf kyenofPsf] dflgg] 5g

^= a+s tyf ljQLo +yfxn] kllyltjz C0f gltg] C0fLxnfO shf rgf s]Gb|sf]

sfnf]rLdf dfj]z u]sf] ePtfklg olb s]xL do k|bfg u]df C0fLn] k|of uL 5f]6f]

cjlwdf C0f rQmf u5 eGg] a+s tyf ljQLo +yfnfO nfu]df ^ dlxgfsf] nflu

sfnf]rLaf6 x6fpg] Jojyf ug Sg]5 t ^ dlxgfleq C0f rQmf gu]df clgjfo kdf

sfnf]rLdf dfj]z ug s]Gb|nfO lkmfl ug kg]5

= xndashljQLos0f shfsf] DaGwdf

_ xndashljQLos0f cGtut k|jfx xg] shfsf] DaGwdf o lgb]zgsf] cwLgdf xL cujf a+s

tyf ljQLo +yf (Lead Bank) n] xljQLos0fsf] a7sdf (Consortium Meeting)

shfdividenufgL cgkftsf] cfwfdf axdtsf] lg0foaf6 DalGwt C0fLnfO sfnf]rLdf dfj]z

ugdividex6fpg s]Gb|nfO lkmfl ug kg]5 oL cujf a+s tyf ljQLo +yf (Lead Bank)

sf] lkmfl k|fKt ePkl5 s]Gb|n] DalGwt C0fLnfO sfnf]rLdf dfj]z ugdividex6fpg kg]5

_ olb sg cujf a+s tyf ljQLo +yf (Lead Bank) n] o lgb]zg cgf s]Gb|nfO lkmfl

guL xefuL a+s tyf ljQLo +yfn] C0fLnfO sfnf]rLdf dfj]z u]sf] x]5 eg] s]Gb|n]

xefuL as tyf ljQLo +yfsf] lkmfl k|fKt ePkl5 dfq DalGwt C0fLnfO sfnf]rLjf6

x6fpg kg]5 otf] cjyfdf cujf a+sn] cfkmn] kf ug kg] bfloTj lgjfx gu]sf] 7xL

g]kfn fi6laquo a+s P]g ) sf] bkmf )) adf]lhd sfjfxL ulg] 5

_ sg u|fxsn] xndashljQLos0f shf ljwf cGtut Ohfhtkqk|fKt +yfFu 566 bf]xf]f]

shf tyf ljwfsf] pkof]u uL sfnf]rLdf dfj]z ePsf] x]5 eg] xndashljQLos0f

dxsf] a7sn] sfnf]rLjf6 x6fpg] lkml u]tfklg afFsL vfj shfdivideljwfsf] sd

eQmfgL gu]Dd sfnf]rLdf sfod xg] 5

= sfnf]rLdf dfj]z ugkj rgf lbg kg]

sg klg C0fL jf C0fFu DalGwt cGo a kIfnfO sfnf]rLdf dfa]z ugkj DalGwt

Ohfhtkqk|fKt +yfn] sfnf]rLdf dfj]z ugkg] sf0flxt sDtLdf klt lbg cufj rgf lbO f]

sf] clen]v fVg kg]5 pQm rgf k|bfg ubf tf]lsPsf] Dofbleq C0fLn] shf rQmf jf lgoldt

gu]df sfnf]rLdf dfj]z ulg] Joxf]f pNn]v ePsf] xg kg]5 otf] rgf DalGwt JolQm jf

lghsf] kljfsf bo jf lghsf] sff]afFu DalGwt +yfdf aemfPdf jf fli6laquoo tsf]

klqsfdf k|sflzt u]df rgf k|fKt ePsf] dflgg] 5

= a+s jf ljQLo +yfn] C0f gltg] C0fLnfO shf rgf s]Gb|sf] sfnf]rLdf dfj]z u]sf]df

C0fLn] shf eQmfgL uL sfnf]rLaf6 x6fOs]kl5 ljutsf] sfnf]rL DaGwL clen]vdf gfd

x]s sf0fn] gofF shf k|jfxdf aGb]h nufpg kfOg] 5g shf rgf s]Gb|sf] sfnf]rLaf6

xl6s]sf] cjyfdf sfnf]rL DaGwL clen]vdf gfd x]s sf0f gofF shf k|jfxdf aGb]h

nufpg] JojYff a+s jf ljQLo +yfsf] shf gLltdf x]sf] eP f] JojyfnfO o adf]lhd xg]

uL +zf]wg ugkg]5 +


$ C0fL tyf hdfgtstfnfO lnvt ufpg kg]

sg klg C0fLnfO shfdivideljwf k|bfg ubf o lgb]zg adf]lhdsf] cjyf kL s]Gb|sf] sfnf]rLdf

gfd dfj]z u]df d]f] dGhL 5 egL DalGwt Ohfhtkqk|fKt +yfn] DalGwt C0fL tyf

hdfgLstfnfO lnvt ufpg kg]5

t of] Jojyfn] Totf] lnvt lagf klg C0fL tyf hdfgLstfsf] gfd sfnf]rLdf dfj]z ug

afwf ku]sf] dflgg] 5g

= s]Gb|n] rgf tyf ljj0fx dfu ug Sg]

g]kfn fi6laquo a+s P]g ) sf] bkmf g]kfn fi6laquo a+s shf rgf ljlgodfjnL )( o

lgb]zgsf] p2]Zo sfofGjog ug] lnlnfdf o lgb]zgn] tf]s] afx]ssf cGo rgf ljj0fx

s]Gb|n] Ohfhtkqk|fKt +yfFu dfu ug Sg]5 oL dfu u]sf] rgf ljj0fx pknAw

ufpg DalGwt Ohfhtkqk|fKt +yfsf] stJo xg]5 Ohfhtkqk|fKt +yfn] lgoldtkdf

s]Gb|df cWofjlws rgf gk7fPdf s]Gb|n] rgf pknJw ufpg afWo xg] 5g

^= s]Gb|n] lgLIf0f ug Sg]

Ohfhtkqk|fKt +yfn] s]Gb|df lbg kg] C0fLxsf] ljj0f dod pknAw ufP gufPsf] shf

k|jfx ug cl3 shf rgf lnP glnPsf] tyf pknAw ufPsf ljj0fx cBfjlws eP gePsf]

DaGwdf s]Gb|n] Ohfhtkqk|fKt +yfsf] cgudg tyf lgLIf0f ug Sg]5 f]sf] k|ltj]bg o

a+ssf] a+s tyf ljQLo +yf lgodg ljefu DalGwt klj]If0f ljefudf k]z ug kg]5 s]Gb|n]

otf] lgLIf0fdivideklj]If0f cfgf sdrfL v6fO ynut tyf u ynut kdf ug Sg]5

amp= sfnf]rLdf dflji6 C0fLxsf] ljj0f fjhlgs ug kg]

o lgb]zg adf]lhd k|To]s cf k dfGtDddf sfnf]rLdf dfj]z eO Ps sf]8

kofFeGbf a9L sd ltg afFsL x]sf JolQm kmd sDkgL jf +ul7t +yfsf] gfdfjnL cBfjlws

uL s]Gb|n] fli6laquoo blgs klqsfdf qmdzM fpg df3dfGtleq jfwf0fsf] hfgsfLsf] nflu

k|sflzt ug kg]5 f]] hfgsfL o a+ssf] a+s tyf ljQLo +yf lgodg ljefu tyf DalGwt

klj]If0f ljefu sDkgL lhi6laquofsf] sfofno lwtf]kq jf]8nfO d]t pknAw ufpg kg]5 cGo

JolQmxsf] gfdfjnLsf] xsdf shf rgf s]Gb|n] jfwf0fnfO cfjZos kL dfu u]df zNs

lnO jf glnO Totf] rgf pknAw ufpg kg]5 fy sfnf]rLdf dflji6 JolQmxsf]

cBfjlws rgf s]Gb|n] clgjfo kdf cfgf] j]j fO6df fVg kg]5 fy s]Gb|n] k|sfzg ug]

sfnf]rLdf x]sf C0fLxsf] rLdf JolQmsf] xsdf gfulstf gDa sDkgLdividekmdxsf] xsdf

yfoL n]vf gDa -PAN ) d]t k|sfzg ugkg]5

= cGo Jojyfx

_ uf]klgotf sfod ug kg]

Ohfhtkqk|fKt +yf s]Gb|aLr cfbfg k|bfg xg] rgf tyf cGo ljj0f +j]bgzLn

ePsf]n]] Totf rgf tyf ljj0f cfbfg k|bfg ubf jf clen]v fVbf k0f uf]kgLotf sfod

fVg kg]5

_ JolQmut tyf +yfut hdfgLdf k|jflxt shfsf] DaGwdf

Ohfhtkqk|fKt +yfxaf6 sg klg lsldsf] JolQmut tyf +yfut hdfgLdf k|bfg ePsf]

shf tyf ljwfx lgwflt dodf rQmf gu]df hdfgL lbg] JolQm tyf +yfxnfO d]t

o lgb]zgsf] cwLgdf xL sfnf]rLdf dfj]z ug kg]5 Totf hdfgLstfxn] u]sf]

hdfgL sdsf] LdfDdsf] sd rQmf ePsf] DalGwt Ohfhtkqk|fKt +yfaf6 hfgsfL

k|fKt xg cfPdf hdfgLstfsf] gfd sfnf]rLaf6 x6fpg kg]5

_ ]owgLsf] gfd kljtg eO cfPdf


sfnf]rLdf dfj]z ePsf ]owgLxn] cfgf] ]o cGo JolQmxnfO xtfGt0f uL

lghsf] bfloTj gofF ]owgLn] jLsf u]sf] cjyfdf DalGwt Ohfhtkqk|fKt +yfsf]

~rfns ldltnfO pQm ljifo jLsf uL lkmfl eO cfPdf klxn]sf ]owgLnfO

sfnf]rLaf6 x6fpg kg]5

Ohfhtkqk|fKt +yfaf6 C0f lnPsf sg k|fOe]6 lnld6]8 jf jfwf0fdf ]o hfL uL

gs]sf klAns lnld6]8 sDkgLsf kGw| k|ltzteGbf a9L ]o lng] ]owgLn] Totf]

sDkgLsf] cfgf] jfldTjdf x]sf] ]o laqmL jf gfdfL ugkj C0f k|bfg ug] DalGwt

Ohfhtkqk|fKt +yfsf] jLs[lt lng kg]5 o k|of]hgsf] nflu DalGwt Ohfhtkqk|fKt

+yfsf] jLs[lt glnO Totf] C0fL sDkgLsf] ]o laqmL jf gfdfL ug gkfpg] uL C0f

k|bfg ug] Ohfhtkqk|fKt +yfn] clgjfo kdf sfuh ufpg kg]5 oL jLs[lt glnO

C0fL sDkgLsf] ]owgLsf] ]o gfdfL jf laqmL u]df fljssf ]owgLnfO sfnf]rLdf

fVg kg]5

$_ sfL tyf cwndashsfL lgsfoaf6 dgf]lgt ~rfnsxsf] DaGwdf

o lgb]zgdf cGoq hgs sf n]lvPsf] ePtf klg o a+s g]kfn sf jf g]kfn

sfsf] k0f jf clwsf+z jfldTjdf x]sf] +yfaf6 dgf]lgt sg klg JolQm sg klg C0fL

+yfsf] ~rfns eO Totf] +yf sfnf]rLdf k]df ToL dgf]lgt ~rfnsx

sfnf]rLdf dfj]z xg] 5gg

_ Psf3 kljfsf] DaGwdf

o lgb]zgsf] k|of]hgsf nflu Psf3 kljf eGgfn] DalGwt JolQmsf] klt jf kTgL 5f]f

axfL 5f]L wdkq wdkqL afa cfdf ft]gL cfdf cfkmn] kfng kf]if0f ug kg] bfh

efph efO axfL lbbL alxgL Demg kg]5

t f] zAbn] c+za08f uL dfgf] 5lsectO cfndashcfgf] k]zf Jojfo uL a]sf] kljfsf]

bonfO hgfpg] 5g

^_ shf rgf OsfO

Ohfhtkqk|fKt +yfxn] s]Gb|Lo kdf shf rgf OsfO u7g uL s]Gb| tyf cGo lgsfodf

k7fpg kg] shfrgf DaGwL Dk0f sfox f] OsfOaf6 dfq ugdivideufpg kg]5 s]Gb|Fu

ulg] Dk0f sfosf] nflu OsfOsf hgzlQmnfO tf]Sg kg]5 f]sf] hfgsfL DalGwt

Ohfhtkqk|fKt +yfn] s]Gb|nfO pknAw ufpg kg]5 fy tf]lsPsf] OsfOn]

Ohfhtkqk|fKt +yf s]Gb|aLr xg] kqfrf P+j On]S6laquof]lgs tYofIacutesf] clen]v cBfjlws

uL fVg kg]5

amp_ enj sfnf]rLdf dfj]z ePsfxsf] DaGwdf

sfnf]rLdf dfj]z gxg kg] sg JolQm kmd sDkgL jf +ul7t +yf enj sfnf]rLdf

dfj]z ulPsf] x]5 eg] o DaGwdf DalGwt Ohfhtkqk|fKt +yfsf] ~rfns

ldltaf6 lkmfl eO cfPdf clanDa Totf] JolQm kmd sDkgL jf +ul7t +yfnfO

clen]v g gxg] uL sfnf]rLaf6 x6fpg kg]5 oL sfnf]rLdf dfj]z eO x6]sf

JolQm kmd sDkgL jf +ul7t +yfnfO sfnf]rLdf dfj]z ePsf] dflgg] 5g

_ s]Gb|sf] botf

Ohfhtkqk|fKt +yfxn] shf rgfsf] cfbfg k|bfg ug] dodf shfsf] fFjfdivideAofh

gltg] C0fLnfO sfnf]rLdf dfj]z ug] k|of]hgsf nflu clgjfo kdf s]Gb|sf] botf lng

kg]5

(_ 56

o lgb]zgdf cGoq hgs sf n]lvPsf] eP tfklg g]kfn sf jf g]kfn sfsf] k0f

jf clwsf+z jfldTj ePsf sfL +yfgx o a+saf6 lgIf]k shfsf] sff]af ug


Ohfhtkqk|fKt +yfx jb]lzs nufgL cGtut cfpg] fem]bf nufgLstf ljb]zL lgof]u

bft[+yf ljsf fem]bfx laringkIfLo jf jxkIfLo DaGw ePsf cGtfli6laquoo +3

+yfxnfO sfnf]rLdf dfj]z ulg] 5g

)_ sfnf]rL ljj0f cBfjlws ug]

o lgb]zg adf]lhd s]Gb|n] DalGwt a+s tyf ljQLo +yfn] tof ug] sfnf]rL

cBfjlws uL fVg kg]5

_ s]Gb|sf] sfnf]rLdf rLs[t Ohfhtkqk|fKt +yfsf ]owgLxn] k|fKt ug Sg] xsk|b

]o tyf cu|flwsf ]o C0fkq nfef+zsf DaGwdf b]xfo adf]lhdsf] Jojyf ulPsf] 5

-s_ Ohfhtkqk|fKt a+s tyf ljQLo +yfsf +yfks ]owgLxdWo] s]Gb|sf] sfnf]rLdf

rLs[t eOx]sf +yfks ]owgLn] cfkm +yfks x]sf] a+sdivideljQLo +yfsf] xsk|b

]o tyf cu|flwsf ]o C0fkq vlb ug kfpg] 5gg t s]Gb|sf] sfnf]rLaf6

x6]sf] k|df0f lxt DalGwt a+sdivideljQLo +yfsf +yfks ]owgLn] cfkm +yfks

x]sf] a+sdivideljQLo +yfsf] xsk|b ]o tyf cu|flwsf ]o C0fkq bfjL ug cfPdf

k|rlnt sfgg cgf cGo JolQmdivide+yfnfO a]rljvgdivideafF8kmfF8dividehkmt ullsPsf]

cjyf x]g5 eg] fljss +yfks ]owgLn] k|fKt ug Sg]5g

-v s]Gb|sf] sfnf]rLdf rLs[t C0fLsf] a+s tyf ljQLo +yfsf] +yfks nufotsf cGo

]owgLsf xlotn] kfpg] nfef+z sd cGo a+s tyf ljQLo +yfn] shf aSoftfsf]

k|df0f lxt eStfgL dfu u]df Totf JolQmFu cn ugkg] sd lghn] kfpg]

nfef+z f]Ssf uL DalGwt +yfn] pknAw ufpg kg]5 otf] Jojyf cfg a+s

tyf ljQLo +yfsf] shf rQmf ug] k|of]hgsf nflu d]t nfu xg]5

_ sfnf]rLdf x]sf +yfks ]owgLn] xsk|b ]odf xefuL xg nfef+z lng gkfpg]M

-s_ sfnf]rLdf dfj]z +yfks ]owgLn] o a+saf6 Ohfhtkqk|fKt a+s tyf ljQLo

+yfaf6 lgisfzg xg] sg klg lsldsf] xsk|b ]odf xefuL xg kfpg] 5g

-v_ sfnf]rLdf dfj]z +yfks ]owgLn] k|fKt ug] sg klg lsldsf] nfef+z C0f ltg]

k|of]hg afx]s cGo lsldn] eQmfgL lngdividelbg kfOg] 5g

-u_ Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] sfnf]rLdf rLs[t cfgf] +yfsf]

+yfks ]owgLxsf] ljj0f cBfjlws uL fVg kg]5

_ o a+snfO hfgsfL ufpg kg]

pkaFbf -(_ df pNn]v ePsf +yf afx]s o a+saf6 Ohfhtkqk|fKt jf cgdltkqk|fKt cGo

+yfnfO sfnf]rLdf fVg shf rgf s]Gb|nfO lkmfl ug kj DalGwt Ohfhtkqk|fKt

+yfn] o a+snfO hfgsfL ufpg kg]5

(= b08 hljfgf tyf sfjfxL DaGwL Jojyf

_ Ohfhtkqk|fKt +yfn] s]Gb|df eL k7fpg kg] C0fLxsf] ljj0f sfnf]rLdf fVg kg]

C0fLxsf] gfd tyf ljj0f dodf g s]Gb|df pknAw gufPdf jf Totf tYo nsfP yk shf

ljwf k|bfg u]sf] kfOPdf jf unt rgf k|jfx u]df jf sfnf]rLdf dfj]z ePsf] JolQm

kmd sDkgL jf +ul7t +yfnfO shf k|jfx ePdf jf o a+ssf] lgLIf0f tyf klj]If0f

k|ltj]bgdf Totf] Joxf]f pNn]v eO cfPdf DalGwt Ohfhtkqk|fKt +yf jf ltgsf DalGwt

~rfns kbflwsfL jf sdrfL d]tnfO o a+sn] g]kfn fi6laquo a+s P]g ) sf] bkmf ))

adf]lhdsf] sfjfxL ug Sg]5

_ sfnf]rLdf k]sfnfO C0f ljwf k|bfg u]df hljfgf nufOg]

sfnf]rLdf k]sf JolQm kmd sDkgL jf +ul7t +yfxnfO sg klg a+s tyf ljQLo

+yfn] C0fdivideljwf k|jfx u]df g]kfn fi6laquo a+s P]g ) sf] bkmf (( -_ ad]flhd pQm


C0f ljwf afasf] sd ljuf] sfod uL DalGwt a+s tyf ljQLo +yfnfO hljfgf

ulg] 5

_ sfnf]rLdf fVg lkmfl gu]df hljfgf nufOg]

sg a+s tyf ljQLo +yfn] g]kfn fi6laquo a+ssf] lgb]zg cgf sg JolQm kmd sDkgL jf

+ul7t +yfnfO shf rgf s]Gb|sf] sfnf]rLdf dfj]z ug lkmfl ugkg]df f] u]sf]

gkfOPdf Totf] +yfnfO g]kfn fi6laquo a+s P]g ) sf] bkmf (( sf] pkbkmf -_ adf]lhd

Totf] C0fLFu p7fpg afFsL x]sf] sd afasf] ljuf] sfod uL hljfgf nufOg] 5

$_ sfnf]rLdf k]sf JolQm kmd sDkgL jf +ul7t +yfxnfO k|bfg u]sf] shfdf

ztk|ltzt shf gf]SfgL Jojyf sfod ug kg]

s_ sfnf]rLdf x]sf JolQm kmd sDkgL tyf +ul7t +yfaf6 sg shf cnL ug

afFsL x]sf] eP Totf] shfsf nflu ztk|ltzt shf gf]SfgL Jojyf ugkg] ToL

Jojyf gu]sf] kfOPdf g]kfn fi6laquo a+s P]g ) sf] bkmf )) sf] pkbkmf -_ sf]

v08 -u_ adf]lhd DalGwt sfosfL k|dvnfO kfFr nfv kofFDd gub hljfgf

nufOg] 5

v_ sg C0fL cGo a+s tyf ljQLo +yf dfkmt sfnf]rLdf fv]sf] ePtf klg Totf

C0fLnfO k|bfg ePsf] C0fsf] xsdf Ohfhtkqk|fKt +yfn] cfkmn] k|bfg u]sf] shf

jf ljwfsf] juLs0fsf] cfwfdf shf gf]SfgL JojYff sfod ug lsg] 5

)= Ohfhtkq k|fKt +yfsf +yfks ]owgL shf rgf s]Gb|sf] sfnf]rLdf rLs[t x]sf]

cjyfdf Totf] +yfks ]owgLsf] DklQ lwtf] fvL cGo JolQm jf +yfnfO shf k|jfx ug

kfOg] 5g

= o a+ssf] lgb]zg adf]lhd sfnf] rLdf dfj]z ePsf JolQm kmd sDkgL +yfn] a+s tyf

ljQLo +yfdf vftf -sn vftf d]t_ vf]Ng kfpg] 5gg fy sfnf] rLdf x]sf] JolQm kmd

sDkgL jf +yfsf] sfod x]sf] vftfdf sd hDdf ug afx]s cGo alsEuml sff]af ug kfOg] 5g

t blgs hLjgofkgsf] nflu rflxg] cfwfet cfjZos vrsf] k|of]hgsf] nflu g]kfn sfaf6

tf]lsP adf]lhdsf] sdsf] xbDd sd lgsfNg g]kfn sfnfO aemfpg kg] s zNs bt

cflb ltg tyf a+s jf ljQLo +yfsf] shf gltL sfnf] rLdf dfj]z ePsf JolQm kmd sDkgL

jf +yfn] C0f ltg] k|of]hgsf] nflu dfq vftf ~rfng ug o Jojyfn] afwf ku]sf] dflgg] 5g

= vf]hL jrfpm


PsLs[t lgb]zg )amp^ sf] shf rgf tyf sfnf]rL DaGwL Jojyf O=k|f lgb]zg g+=

divide)amp^ af6 hfL ulPsf] lgb]zg tyf f] kZrft ldlt )ampamp ebf ut]Dd hfL ePsf

o ljifoFu DalGwt Dk0f klkqx




g]kfn fi6laquo a+s

s]Gb|Lo sfofno



clgjfo dfHbftdividejwflgs tntf DaGwL Jojyf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfn] cfgf] lgIf]k tyf fk6L bfloTjsf]

cfwfdf sfod ug kg] clgjfo dfHbft tyf tn DklQ Jojyf DaGwdf g]kfn fi6laquo a+s P]g )

sf] bkmf amp( n] lbPsf] clwsf k|of]u uL b]xfosf lgb]zg hfL ulPsf] 5

= clgjfo dfHbft DaGwL Jojyf

-_ o a+saf6 Ohfhtkqk|fKt aeligsAElig aeligvAElig aeliguAElig jusf +yfn] sn lgIf]k bfloTjsf] -tLg_

k|ltzt_ clgjfo dfHbft jfkt o a+sdf fVg kg]5 o Jojyf adf]lhd sfod ug kg]

clgjfo gub dfHbftsf] Gogtd amp) k|ltzt sd blgs kdf o a+sdf fVg kg] 5 t

)amp cf dfGtleq ufEg]divideufleg] tyf k|flKt k|lqmof DkGg uL +oQm sff]af

~rfng ug] jfl0fHo a+ssf] xsdf )amp( cf dfGtDd clgjfo gub dfHbft jfkt

o a+sdf fVg kg] cgkftdf )=) k|ltzt ljGbn] 56 k|bfg ulg]5

-_ aeligvAElig aeliguAElig jusf Ohfhtkqk|fKt +yfn] o a+ssf] sfofno gePsf] Yffgdf glhssf]

aeligsAElig jusf] Ohfhtkqk|fKt +yfdf o k|of]hgsf] nflu rNtL vftf vf]nL cfjZos sd

hDdf u]df klg clgjfo dfHbftdf u0fgf ulg]5

t Aofh cfhg xg] uL aeligsAElig jusf] Ohfhtkqk|fKt +yfdf hDdf u]sf] sdnfO clgjfo

dfHbftdf u0fgf ulg] 5g otf] vftfsf] hfgsfL o a+ssf] DalGwt klj]If0f

ljefudf lbg kg]5

clgjfo dfHbft k|of]hgsf nflu vf]lng] vftf DalGwt ljQLo +yfsf] s]Gb|Lo sfofno

ePsf] yfgdf dfq vf]Ng kg]5

DalGwt ljQLo +yfsf] s]Gb|Lo sfofno x]sf] yfgdf g]kfn fi6laquo a+ssf] sfofno gePsf]

v08df glhssf] aeligsAElig jusf] Pp6 a+sdf hDdf u]sf] sdnfO dfq clgjfo dfHbftdf

u0fgf ulg]5 o a+ssf] sfofno afx]s PseGbf a9L asdividezfvfdf hDdf u]sf] sdnfO

o k|of]hgsf nflu of]Uo dflgg] 5g

clgjfo dfHbft u0fgf ug] k|of]hgsf nflu vftf vf]lnPsf] a+saf6 DalGwt ljQLo +yfn]

sg klg lsldsf] fk6Ldivideljwf pkof]u ug kfpg] 5g t ljkGg ju shf pknAw

ugdivideufpg o lgb]zgn] afwf kyenofPsf] dflgg] 5g

-_ pkaFbf -_ adf]lhd fVg kg] dfHbft gku ePsf] cjyfdf b]xfo adf]lhd hljfgf nufOg]

5 Mndash

-s_ klxnf] k6s clgjfo dfHbft gku ePsf] cjyfdf gku eP hlt sddf k|rlnt a+s

bsf] k|ltztn]

-v_ bf]|f] k6s clgjfo dfHbft gku ePsf] cjyfdf gku eP hlt sddf k|rlnt a+s

bsf] 8]9L k|ltztn]

-u_ t]|f] k6s f] eGbf kl5 hlt k6s gku eP klg gku eP hlt sddf k|rlnt a+s

bsf] bf]Jj k|ltztn]





cnu cnu k6s sfod ulg] 5 hljfgfsf] k6s lgwf0f ubf $ lbg -bO Ktfx_ sf]

dfHbft u0fgfnfO Ps k6s dflgg]5

-_ clgjfo dfHbftdf gku eP hlt sddf k|rlnt a+s bsf] k|ltztn] bO xKtfsf] lxfadf

hljfgf nufOg]5 oL gku eP hltsf] sdnfO a+s bsf] k|ltztn] u0ff uL 5lAan]

efu ulg] 5 Pp6 cjlw -bO xKtfsf]_ df Gogtd blgs dfHbft tyf clgjfo dfHbft bjdf

gku ePdf nfUg] hljfgfdWo] hg a9L xG5 f] dfq nfUg] 5

-^_ clgjfo dfHbft u0fgf DaGwL k|of]hgsf nflu b]xfosf] k|lqmof ckgfOg]5 Mndash

-s_ clgjfo dfHbftsf] u0fgf fKtflxs cft lgIf]k dfHbftsf cfwfdf ulg] 5

-v_ dfHbftsf] u0fgf ubf v08 -s_ df plNnlvt dofjlw kl5 PsxKtf cGtfn sfod

uL tTkZrftsf] bO xKtf -cfOtjf b]lv $ cf+ lbgsf] zlgjf_ df sfod ulg]

cft gub dfHbftnfO lnOg]5

-u_ clgjfo dfHbft u0fgf ug] k|of]hgsf] nflu sn lgIf]k bfloTjsf xsdf fKtflxs

kdf cfOtjf b]lv zlgjfDdsf] sn lgIf]ksf] of]unfO ft cIacuten]] efu uL blgs

cft lgwf0f ugkg]]5 ouL g]kfn fi6laquo a+s dfHbftsf] u0fgf ubf cfOtjfb]lv

$ cf+ lbgsf] zlgjfDdsf] blgs dfHbftsf] sn of]unfO rfw cIacuten] efu uL blgs

cft lgwf0f ulg] 5

-3_ o lgb]zg adf]lhd sfod ugkg] clgjfo dfHbftsf] slDtdf amp) k|ltzt dfHbft

blgs kdf sfod ugkg]5

-ordf_ o k|of]hgsf] nflu lgwflt lgb]zg kmf=g+= = adf]lhdsf] ljj0f eL xKtf lat]sf]

ft lbgleq clgjfo kdf o a+ssf] DalGwt klj]If0f ljefudf cfOkUg] uL

k7fpg kg]5

-amp_ o p2]Zosf] nflu Ohfhtkqk|fKt +yfsf] Dk0f sfofnoxnfO Pp6 OsfO dflgg] 5

-_ o a+sdf x]sf] vftfdf hDDff xg] uL km08 6laquofGkmsf] lnlnfdf dfuy (Transit) df kg

uPsf] jb]zL db|fsf] sdnfO o a+ssf] dfHbftdf dfj]z ufOg] 5 a+s tyf ljQLo

+yfn] dfuydf kg uPsf] jb]zL db|fsf] sdsf] k|df0f d]t +nUg uL k7fpg kg]5

ki6Ls0fM

-_ o bkmfsf] k|of]hgsf] nflu aeligsn lgIf]kAElig eGgfn] Ohfhtkqk|fKt +yfsf] rNtL sn art

d2tL vftfdf hDdf ePsf] sd Demg k5 f] zAbn] Ohfhtkqk|fKt +yfn] o a+sn]

tf]s]adf]lhdsf ljleGg ljQLo pks0fsf] dfWodaf6 jLsf ug] sd d]tnfO hgfpF5

-_ o a+ssf] fwf0f vftfdf ePsf] dfHbftnfO dfq clgjfo dfHbftdf u0fgf ulg] 5 o

a+sdf ljz]if k|of]hgsf] nflu vf]lnPsf] ljz]if vftf tyf ljb]zL db|f vftfdf x]sf] sdnfO

o k|of]hgsf] nlfu u0fgf ulg] 5g

l6Kk0fLM

-_ clgjfo dfHbft u0fgf k|of]hgsf] nflu kljTo ljb]zL db|fsf] lgIf]k sdrfL hdfgt tyf

dflhg vftfdf x]sf] sd sn lgIf]kdf dfj]z ulg] 5g

-_ aeligrNtL vftfAElig eGgfn] dfu]sf] avt hlxn] klg lemSg kfpg] uL a+s jf ljQLo +yfdf

flvPsf] sdsf] xlxfa n]lvPsf] vftf Demg k5

-_ aeligart vftfAElig eGgfn] a+s jf ljQLo +yfdf artsf] lgldQ flvPsf] sdsf] xlxfa

n]lvPsf] vftf Demg k5

-$_ aeligd2tL vftfAElig eGgfn] a+s jf ljQLo +yfdf lglZrt cjlwDd hDdf xg] uL flvPsf]

sdsf] xlxfa n]lvPsf] vftf Demg k5


-_ clgjfo dfHbft u0fgf ug] k|of]hgfy g]kfn fi6laquo a+ssf] sfofno gePsf yfgxdf x]sf]

gf]6sf]ifdf hDdf xg] dfuy gub -Cash in Transit_ d]t dfj]z ug lsg]5 oL

dfuy sd dfj]z ubf gf]6sf]ifdf hDdf ulPsf] gf]6sf]ifaf6 lemlsPsf] sd DaGwL

k|df0f d]t +nUg u] k7fpg kg]5

= clgjfo dfHbft DaGwL cGo Jojyf

Ohfhtkqk|fKt +yfxsf] sfonfO ljtflt xh ljwfoQm agfpg ahf lgdftfxiquest afx]ssf

o a+saf6 Ohfhtkqk|fKt +yfn] klg sfL If0fkqsf] fFjf tyf Aofh eQmfgL uL f]sf]

zf]wegf o a+saf6 k|fKt ug Sg] xgfn] sfL If0fkqsf] fFjf eQmfgL sdsf] zf]wegf

k|fKt gxFbfDdsf] cjlwsf] nflu pQm sdnfO d]t clgjfo dfHbft cgkft u0fgf ubf dfj]z

ug lsg]5 fy fjhlgs labf kg uO DalGwt a+s tyf ljQLo +yfnfO fFjf sd eQmfgL

ug glsPsf] cjyfdf f] labfsf] cjlwsf] nflu pQm fFjf sdnfO o a+sdf fVg kg]

clgjfo dfHbft cgkft u0fgf ubf dfj]z ug lsg]5

= jwflgs tntf cgkft -Statutory Liquidity Ratio_ DaGwL Jojyf

Ohfhtkqk|fKt aeligsAElig jusf a+sn] sn jb]zL lgIf]ksf] ) k|ltzt aeligvAElig jusf ljsf a+sn]

k|ltzt aeliguAElig jusf ljQ sDkgLn] amp k|ltzt jwflgs tntf cgkft sfod ug kg]5 t

)amp cf dfGtleq ufEg]divideufleg] tyf k|flKt k|lqmof kf uL +oQm sff]af ~rfng ug]

jfl0fHo a+ssf] xsdf )amp( cf dfGtDd sfod ug kg] jwflgs tntf cgkftdf k|ltzt

ljGbn] 56 k|bfg ulg] 5 o k|of]hgsf] nflu a+s tyf ljQLo +yfxiquestsf] lgDgfgfsf] tn

DklQx u0fgf ulg]5 M

-s_ g]kfn sfsf] If0fkqdf u]sf] nufgL

-v_ clgjfo dfHbft k|of]hgsf nflu g]kfn fi6laquo a+sdf flvPsf] sd

-u_ cfgf] 9s6Ldf x]sf] gub dfHbft

-3_ aeligvAElig aeliguAElig jusf +yfsf] xsdf clgjfo dfHbft k|of]hgsf nflu jfl0fHo a+sxdf x]sf]

sd

-ordf_ k|fb]lzs tsf ljQLo +yfxn] dfu]sf jvt k|fKt xg] uL cGo a+s tyf ljQLo

+yfxdf fv]sf] sd

-r_ cGtfli6laquoo ljQLo +yfaringff g]kfnL db|fdf hfL ePsf] C0fkqdf ulPsf] nufgL

-5_ vnf ahf sff]jf cGtut Ohfhtkqk|fKt +yfaf6 o a+sn] +sng u]s]f lgIf]k

t tn DklQ u0fgf ubf dfly pNn]lvt If0fkq jf C0fkqsf] lwtf]df lkf] yfoL tntf

ljwf (SLF) nufot a+s ljQLo +yfaf6 shf lnPsf] eP f] shf sd 36fO vb nufgL dfq

tn DklQdf dfj]z ug kg]5

jwflgs tntf cgkft u0fgf DaGwdf b]xfo adf]lhd Jojyf ulPsf] 5

-_ jwflgs tntf cgkft u0fgf ubf 7Ls cl3Nnf] dlxgfsf] cGTodf x]sf] jb]zL lgIf]k

bfloTjnfO cfwf dflgg]5

-_ otf] cgkft u0fgf uL k|To]s dlxgfesf] jwflgs tntf cgkft sdsf] ljj0f lgb]zg

kmf=g+= = df pNn]v eP adf]lhd k]z ug kg]5

-_ plNnlvt dfHbft gku ePsf] cjyfdf g]kfn fi6laquo a+s P]g ) sf] bkmf (( sf]

pkbkmf -_ df ePsf] Jojyfsf] cwLgdf xL b]xfo adf]lhd hljfgf nufOg] 5 Mndash

-s_ klxnf] k6s jwflgs tntf cgkft gku ePsf] cjyfdf gku eP hlt sddf

k|rlnt a+sbsf] k|ltztn]

-v_ bf]gtf] k6s jwflgs tntf cgkft gku ePsf] cjyfdf gku eP hlt sddf

k|rlnt a+sbsf] bf]Aj k|ltztn]


-u_ t]gtf] k6s f]eGbf kl5 hlt k6s gku eP klg gku eP hlt sddf k|rlnt a+s

bsf] t]Aa k|ltztn]




cnu cnu k6s sfod ulg]5 hljfgfsf] k6s lgwf0f dlxgfsf] cfwfdf ulg]5

-_ jwflgs tntf cgkft gku eP hlt sddf k|rlnt a+sbsf] k|ltztn] dfls lxfjdf

hljfgf nufOg]5 oL gku eP hltsf] sdnfO a+sbsf] k|ltztn] u0ff uL afx|n] efu

ulg]5

-^_ jwflgs tntf cgkft gku ePsf] cjyfdf hljfgfsf] k|of]hgsf nflu o a+sn] tf]s]

adf]lhd k|sflzt u]sf] a+sbnfO g cfwf lnOg]5

b|i6JoM = o bkmfsf] k|of]hgsf] nflu sfL If0fkq eGgfn] g]kfn sfn] hfL u]sf] artkq

ljsf C0fkq 6laquo]hL laN tyf o a+sn] tf]s]sf] cGo If0fkq Demg k5

t ahf lgdftf -Market Maker_ sf] kdf sfo ulx]sf a+s tyf ljQLo +yfxn]

sff]af -Trading_ k|of]hgsf] nflu g]kfn fi6laquo a+s fi6laquo C0f Jojyfkg ljefu cGtutsf]

ljz]if vftf -Special Account_ df x]sf] sfL If0fkqsf] sd lgtfGt sff]af

-Trading_ k|of]hgsf] nflu dfq xg] xFbf f] If0fkqsf] sd jwflgs tntf cgkft

(Statutory Liquidity Ratio SLR) k|of]hgsf] nflu sfL If0fkqdf u0fgf ug kfOg]

5g

= jwflgs tntf cgkft ljj0f k|To]s dlxgf dfKt ePsf] kGw| lbgleq k7fpg kg]5

$= vf]hL jrfpm


PsLs[t lgb]zg )amp^ sf] clgjfo dfHbft DaGwL Jojyf O=k|f lgb]zg g+= divide)amp^ af6 hfL

ulPsf] lgb]zg tyf f] kZrft ldlt )ampamp ebf ut]Dd hfL ePsf clgjfo

dfHbftdividejwflgs tntf cgkftFu DalGwt Dk0f klkqx





clgjfo dfHbft DaGwL ljj0f

ldlt ) ===== fn ======== dlxgf ====== ut] b]lv ) ====== fn ========= dlxgf======== ut] Dd

= xhfdf

clgjfo dfHbft

k|of]hgsf] nflu

sn lgIf]k dfHbft

-s_

gub dfHbft

clgjfo

gub

cgkft

Uuml

-5_ =

[vdividec Uuml]

blgs

kdf

sfod

ulPsf]

dfHbft

k|ltzt

sn

fk6L

-h_

clgjfo

dfHbft

sfod ug]

bO xKtf

g]kfn

fi6laquo

a+sdf

x]sf]

dfHbft

-u_

aeligsAEligju

sf]

Ohfht

kqk|fKt

a+sdf

rNtL

vftfdf

x]sf]

dfHbft

-3_

vb dfuy gub -ordf_ sfL

C0fkq

divideart

kqsf]

fFjf

eQmfgL

sd

-r_

sn

sd

-v_ =

[u +3+

ordf+r]

clgjfo

dfHbft

u0fgf ug]

cjlwsf]

7Ls bO

xKtf

cufl8sf]

xKtf

sd

gf]6

sf]ifdf

hDdf

ulPsf]

sd

-_

gf]6

sf]ifaf6

lemlsP

sf]

sd

-_

cGo

-_

sn

-ndash

+_

cfOtaf cfOtaf

f]daf f]daf

d+unaf d+unaf

awaf awaf

ljxLaf ljxLaf

zqmaf zqmaf

zlgjf zlgjf

cfOtaf

f]daf

d+unaf

awaf

ljxLaf

zqmaf

zlgjf

sn

cft -c_

ljj0f k]z ug] clws[tM

xtfIf M

gfd y M

bhf M

gf]6M clgjfo dfHbft u0fgf ug] cjlwsf] 7Ls bO xKtf cufl8sf] xKtf eGgfn] dfHbft sfod ugkg] bO xKtf cjlwsf]

klxnf] lbg -cfOtjf_ sf] 7Ls bO xKtf cufl8-cfOtjf_ sf] lbg b]lv z xg] xKtf Demg kb5 pbfx0fsf]

nflu )ampdivide^divide ut]b]lv ut] Ddsf] cft lgIf]ksf cfwfdf )ampdivide^divide^ ut] b]lv ( ut]Dd cft dfHbft

sfod ugkg]5


Ohfhtkqk|fKt +yfsf nflu g]= f a+s lgb]zg kmf=g+=

=

jwflgs tntf cgkft -SLR_ DaGwL ljj0f

-dfls_

) === fn ==================== dlxgf

ut]


L

clgjfo

dfHbft

k|of]h

gfy

g]kfn


+yfs

f] xsdf jfl0fHo a+s

d]tdf x]sf] sd

9s6Ld

f x]sf] gub dfHbft

dfu


cGt


L

db|fd

f hfL ePsf] C0fkq

vnf ahf sff]jf cGt

ut g]kfn


]sf]] sd

sn jwflgs tntf

ut]


L

clgjfo

dfHbft

k|of]h

gfy

g]kfn


+yfs

f] xsdf jfl0fHo a+s

d]tdf x]sf] sd

9s6Ld

f x]sf] gub dfHbft

dfu


cGt


L

db|fd

f hfL ePsf] C0fkq

vnf ahf sff]jf cGt

ut g]kfn


]sf]] sd

sn jwflgs tntf

amp

(

$ )

^

amp

$

(

) ^

amp

(

$ )

^

sfod u]sf] cft jwflgs tntf -s_

cl3Nnf] dlxgfsf] cGTodf x]sf] jb]zL lgIf]k bfloTj -

v_

sfod ug kg] jwflgs tntf cgkft -u_Ouml-v_ x

a9Ldividegku sd -3_ Ouml -s_mdash-u_

o a+ssf] fwf0f vftfdf ePsf] dfHbftnfO dfq clgjfo dfHbftdf u0fgf ulg] 5 o a+sdf ljz]if k|of]hgsf]

nflu vf]lnPsf] ljz]if vftf tyf ljb]zL db|f vftfdf x]sf] sdnfO o k|of]hgsf] nflu u0fgf ulg] 5g fy

jwflgs tntfdf clgjfo dfHbft sd u0fgf ubf dlxgfesf] cft dfHbft sd dfj]z ug kg]5

fli6laquoot afx]ssf ljQLo +yfxn] dfu]sf jvt k|fKt xg] uL cGo a+s tyf ljQLo +yfxdf fv]sf] sd eGg]

aemg kb5

ldltM clws[tM


g]kfn fi6laquo a+s

s]Gb|Lo sfofno



zfvfdividesfofno vf]Ng] DaGwL Jojyf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfsf] zfvfdividesfofno vf]Ng] Jojyfsf


ulPsf] 5 Mndash

= zfvfdividesfofno vf]Ng] DaGwL Jojyf

-s_ Ohfhtkqk|fKt a+s tyf ljQLo +yfn] zfvf sfofno vf]Ng o a+ssf] kj jLs[lt

lngkg]5 t dxfgukflnsf pk dxfgukflnsf afx]ssf yfgdf tyf jfl0fHo a+sx

Ps cfkdf ufEg]divideufleg] jf k|flKt k|lqmofdf +nUg eO )amp cf dfGtleq PsLs[t

sff]af ~rfng u]df sf7df8f+ pkTosf afx]ssf dxfgukflnsf pkdxfgukflnsfdf

)amp( cf dfGtDd zfvf sfofno vf]Ng o a+ssf] jLs[lt lng kg] 5g fy zfvf

sfofno tyf PS6]Gg sfpG6 vf]Nbf sff]af z u]s lbg pQm zfvf tyf PS6]Gg

sfpG6 DaGwL ljj0f o a+ssf] lkf]l6ordf kf]6ndf cBfjlws ug kg]5

-v_ b]xfosf] cjyf kf u]sf Ohfhtkqk|fKt +Yffn] cfgf] sfoIf]q leq gofF zfvf sfofno

vf]Ng Sg]5gM

-c_ zfvf ljtf ugsf nflu k|tfljt yfg ljQLo kn] DefJo x]sf] ynut cWoog

k|ltj]bg tof ug kg]

-cf_ o a+ssf] gLltut Jojyf tyf lgb]zg adf]lhd tf]lsPsf] Gogtd rQmf kFhL sfod

u]sf]

-O_ o asjf6 Ohfhtkq k|bfg ubf tf]lsPsf ztx kf ugsf fy zfvf vf]Ng

cufl8sf] qdfls ljQLo ljj0fdf o a+sn] tf]s]sf] kFhLsf]if kf u]sf]

-O_ zfvf sfofnodf rgf cfbfg k|bfg ugsf] nflu g]6jlsEuml (Networking) uL jf

ljBtLo dfWodjf6 s]Gb|Lo sfofnodf rgf k|0ffnLdf tTsfn cfj4 xg Sg] Jojyf

u]sf]

-p_ 7Ls cl3Nnf] qodfdf lgliqmo shf (NPL) k|ltzteGbf a9L gePsf]

-pm_ DalGwt +yfsf] ~rfns ldltaf6 zfvf sfofno yfkgfdivide~rfng ug] DaGwL

lg0fo ePsf] xg kg] ~rfns ldltn] lg0fo u]sf] ldltn] lbgleq o a+s

dIf +nUg cgrL $= adf]lhdsf] 9fFrfsf] kmfd eL jLs[ltsf] nflu cfj]bg

lbg kg] o a+saf6 jLs[lt kfPsf] ldltn] 5 dlxgfleqdf zfvf sfofno vf]nL

sff]af ~rfng ul Sg kg]

-u_ zfvf dividesfofno vf]Ng] lg0fo ubf jf ~rfngsf] dodf dfly plNnlvt zt tyf

Jojyfx kf gePsf Jojyfkg wfsf] k|lqmofdf x]sf +yfxn] ljz]if cjyfdf o

asn] tf]lslbPsf] ztxsf] cwLgdf xL zfvf sfofnodividecGo sfofno yfkgf ug kfpg]5

-3_ zfvf ljtf ug jLs[lt k|bfg ubf k|tfljt If]qsf] Jofjflos sff]af a+lsEuml ]jfsf]


kxFr tyf pQm a+s jf ljQLo +yfaf6 s[lif phf ko6g n3 pBdsf] If]qdf shf

k|jfxdf xg Sg] j[l4sf] lylt emNsg] uL k]z ulPsf] DefJotf cWoog k|ltj]bg

d]tnfO cfwf agfOg] 5 zfvf yfkgfsf] nflu k]z ulg] DefJotf cWoog k|ltj]bgdf

k|tfljt zfvf yfkgfsf nflu xg] kFhLut tyf cGo vrx tLg jifleqdf f]xL +yfsf]

cGtzfvf Aofh cfDbfgL afx]ssf a+lsEuml sff]afaf6 k|tfljt zfvf dgfkmfdf +rflnt xg

Sg] cfwf d]t dfj]z ug kg]5

-ordf_ sf7df8f+ pkTosf aflx tLg j6f zfvf vf]nL ~rfngdf NofP kZrft dfq sf7df8f+

pkTosfdf a+lsordf ]jfsf] kxFr sd ePsf yfgnfO klxnf] k|fyldstf lbg] uL Ps zfvf

vf]Ng jLs[lt k|bfg ug lsg]5 sf7df08f pkTosf aflx vf]Ng] tLg zfvfdWo] sDtLdf

bO zfvf gukflnsf jf ufFpkflnsfdf vf]lnPsf] xgkg]5

t jfl0fHo a+sx Ps cfkdf ufEg]divideufleg] jf k|flKt k|lqmofdf +nUg eO )amp

cf dfGtleq PsLs[t sff]af ~rfng u]df sf7df8f+ pkTosf aflx tLg j6f zfvf

vf]nL ~rfngdf NofP kZrft )amp( cfdfGtDd sf7df8f+ pkTosfdf Ps zfvf vf]Ng

o a+ssf] jLs[lt lng kg] 5g fy cfoft lgoft Jofkfsf nflu k|dv eGf gfsf

dflgPsf sfFslesectf ljf6gu jLu+h exjf g]kfnu+h wgu9Ldf PsdividePsj6f zfvf

sfofno yfkgf ug pkoQm Jojyfn] afwf kyenofPsf] dflgg] 5g

-r_ sg Ohfhtkqk|fKt as jf ljQLo +yfn] o a+saf6 dofu|t 3f]if0ff ulPsf a+s jf

ljQLo +Yffsf] zfvf vlb ug] ePdf bj +yfn] k|rlnt sfgg tyf cfgf] cflys k|zfg

ljlgodfjnLsf] cwLgdf xL zfvf vlb laqmL ug Sg]5g sf7df08f pkTosf nufot

cGo sg klg yfgdf cjlyt dofu|t a+s tyf ljQLo +yfsf] zfvf sfofno vlb

uL ~rfng u]df zfvf vlb ug] a+s tyf ljQLo +yfnfO dfly pNn]lvt v08 -r_ sf]

Jojyf clgjfo xg] 5g

t o a+saf6 dofu|t 3f]if0ff geO ljz]if lgufgLdf x]sf a+s jf ljQLo +yfsf]

zfvf sfofno vlb laqmL DaGwdf o a+ssf] kj jLs[lt lnP dfq ugdivideufpg

lsg] 5

-5_ k|fb]lzs sfofno DaGwL JojyfM

-_ aeligsAElig jusf jfl0fHo a+sxn] k|To]s k|b]zdf PsdividePs j6fsf bn] k|fb]lzs sfofnox

yfkgf ugkg]5

-_ aeligvAElig aeliguAElig jusf ljQLo +yfn] cfjZostf cgf k|To]s k|b]zdf k|fb]lzs sfofnox

yfkgf ug Sg]5g

-_ k|fb]lzs sfofno yfkgf ubf lgDgfgfsf] Jojyfdividek|lqmof kfngf ug kg]5

-s_ Ps lhNnfdividek|b]zleqsf zfvf sfofnoxnfO Pp6 k|fb]lzs sfofnosf]

dftxtdf fVg kg]5

-v_ k|fb]lzs sfofnon] cfkm dftxtsf zfvf sfofnoxsf] sfdsfafxLsf]

cgudg lgLIf0f tyf n]vfkLIf0fsf cltlQm s]Gb|Lo sfofnon] tf]lslbPsf

cGo sfox htM cfkmnfO tf]lsPsf] Ldfleqsf] zfvf sfofnoxaf6 k|fKt

shf kmfOn cWoog uL jLs[ltsf] lg0fo lng] s]Gb|Lo sfofnoaf6 k|fKt

dnGbsf] Jojyfkg ug] dftxtsf zfvf sfofnoxdf ljt0f ug] gofF zfvf

sfofnosf] nflu DefJotf cWoog uL k|ltj]bg tof ug] DalGwt k|b]z

cGtutsf zfvfx+usf] dGjo lgufgL +yfut zfg hf]lvd Jojyfkg

Pjd ugff] gjfO htf sfox nufotsf cGo k|zflgs sfox d]t ug

Sg]5

-u_ k|fb]lzs sfofnoaf6 a+lsEuml sff]af ugdivideufpg kfOg] 5g

-3_ k|fb]lzs sfofno vf]Ng kj DalGwt Ohfhtkqk|fKt +yfsf] ~rfns ldltn]

f] sfofno vf]Ng] DaGwdf lg0fo ug kg]5


-ordf_ k|fb]lzs sfofno ~rfngdf cfPsf] lbgleq o a+ssf] a+s tyf ljQLo

+yf lgodg ljefu tyf DalGwt klj]If0f ljefunfO hfgsfL ufpg

kg]5

-h_ +3Lo +rgf cgf to ePsf amp yfgLo txdWo] )ampamp cf dfGtDd jfl0fHo

a+ssf] zfvf gx]sf yfgLo txdf tf]lsPsf jfl0fHo a+sn] clgjfo kn] zfvf vf]Ng kg]5

ljsf a+sxn] jfl0fHo a+s ljsf a+s bj gx]sf yfgLo txdf zfvf vf]Ng Sg]5g

o Jojyf adf]lhd zfvf vf]Ng] DaGwdf b]xfosf] k|lqmofut Jojyfx ulPsf] 5

-_ o Jojyf adf]lhd DalGwt jfl0fHo a+s jf ljsf a+sn] ~rfns ldltaf6

lg0fo ufO zfvf sfofno vf]Ng Sg]5g o a+ssf] jLs[lt cfjZos kg] 5g

oL zfvf vf]n]sf] lbgleq o a+snfO hfgsfL ufpg kg]5

-_ o Jojyf adf]lhd tf]lsPsf] yfgLo txdf zfvf vf]Ng] jfl0fHo a+s jf ljsf

a+ssf] zfvf sfofnonfO sfL sff]af ~rfng ug lbg] Jojyf ldnfOg]5

-_ o a+ssf] ldltM )amp$dividedivide$ kq+Vof M

a+=lj=lg=ljdividegLltdivideklkqdividesvudividedivide)amp$divideamp sf] klkqdf tf]lsP adf]lhdsf a+lsEuml

ljwf gku]sf ^ yfgLo txdWo] sg bO txdf zfvf sfofno vf]nL +rfngdf

NofP kZrft dfq f]xL cgrLdf tf]lsPsf jfl0fHo a+sxnfO sf7df8f+

dxfgukflnsf jf nlntk dxfgukflnsfdf Pp6f zfvf sfofno vf]Ng jLs[lt

k|bfg ug lsg]5

= s]Gb|Lo sfofno zfvf jf sg lsldsf] sfofno aGb ug] yfgfGt0f ug] ufEg] tyf 7]ufgf

kljtg DaGwL Jojyf

-s_ Ohfhtkqk|fKt +yfn] o a+ssf] kj jLs[lt lagf zfvf jf sg klg lsldsf] sfofno

aGb ug jf yfgfGt0f ug jf ufEg kfpg] 5gg

-v_ Ohfhtkqk|fKt +yfn] dxfgukflnsf pkndash dxfgukflnsf gukflnsfsf] f]xL j8fleq

tyf ufFpkflnsfsf] xsdf f]xL ufFpkflnsfleq zfvf sfofno yfgfGt0f ug k]df

Ohfhtkqk|fKt +yfsf] ~rfns ldltsf] lg0fofgf yfgfGt0f uL amp lbgleq f]sf]

hfgsfL o a+snfO lbg kg]5

-Uf_ Ohfhtkqk|fKt +yfn] s]Gb|Lodividelhi68 sfofno -skf]]6 sfofno_ sf] 7]ufgf kljtg ug jf

yfgfGt0f ug rfx]df o assf] jLs[lt lnO k|rlnt sfggsf] cwLgdf xL cfgf]

k|aGwkq tyf lgodfjnLdf +zf]wg uL ug Sg] 5g

= sfofno do DaGwL Jojyf

g]kfn fi6laquo a+s vn]sf] lbg tyf o a+ssf] alsordf sfofnon] alsordf sff]jf ug] doDd

Ohfhtkqk|fKt +yfxn] clgjfo kdf cfgf] sfofno vf]nL alsordf sff]jf ~rfng ug kg]5 t

Ohfhtkqk|fKt +yfxn] g]kfn fi6laquo a+s vn]sf] lbg dosf cltlQm do tyf cGo ljbfsf lbg

dodf cfgf] sff]af ~rfng ug] ePdf o assf] a++s tyf ljQLo +yf lgodg ljefu

DalGwt klj]If0f ljefudf lnlvt kdf kj hfgsfL lbO sff]af ~rfng ug Sg] 5g

$= PS6]Gg sfp06 DaGwL JojyfM

-s_ Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] PS6]Gg sfp06 vf]Ng o a+ssf] kj jLs[lt

lng kg]5 t v08 -v_ adf]lhdsf ztx kf u]sf Ohfhtkq k|fKt a+s tyf ljQLo

+yfxn] sf7df08f pkTosf dxfgukflnsf pkdxfgukflnsf afx]ssf If]qdf

PS6]Gg sfp06 vf]Ng o a+ssf] jLs[lt lngkg] 5g

-v_ PS6]Gg sfp06 vf]Ngsf nflu Ohfhtkqk|fKt +yfxn] b]xfosf ztx kf u]sf] xgkg]

5 Mndash

-c_ o a+sn] tf]s]sf] Gogtd kFhLsf]if cgkft tyf rQmf kFhL sfod u]sf]


-cf_ lgliqmo shf cgkft k|ltzt eGbf a9L gePsf]

-O_ o a+saf6 tf]lsPsf] Aofhb cGt sfod u]sf]

-O_ rfn tyf cl3Nnf] cflys jifdf clgjfo dfHbft afx]s o a+saf6 cGo sg

sfjfxLdf gk]sf]

-u_ v08 -v_ adf]lhdsf ztx kf u]sf Ohfhtkqk|fKt +yfxn] sf7df08f pkTosf

dxfgukflnsf pkdxfgukflnsf leq x]sf cbfnt cktfn lgs Aof]s

ljZjljBfno SofDk ljBfno sfL sfofno cfBf]lus If]q tyf ljb]zL s6glts

lgof]uxsf] lkmfldf pQm lgsfoxsf]] xftfleq jf clwstd )) ld6Ddsf]]]] bLleqdf

PS6]Gg sfp06 vf]Ngsf nflu cfj]bg k]z u]df cfjZostf cflrTotf x]L jLs[lt

k|bfg ug lsg] 5

-3_ PS6]Gg sfp06af6 sf]if tyf usf]ifdf cfwflt shf tyf ljwfx DaGwL sfo ug

kfOg] 5g

-ordf_ PS6]Gg sfp06af6 ljb]zL db|fsf] vlbdividelaqmL DaGwL sfo ug rfx]df o a+ssf] ljb]zL

ljlgdo Jojyfkg ljefuaf6 Ohfhtkq lng kg]5

-r_ Ohfhtkqk|fKt +yfn] PS6]Gg sfp06sf] lxfj ldnfgsf] nflu glhssf] zfvf tf]Sg

kg]5

-5_ PS6]Gg sfp06 zfvfdf kljtg xg] ePdf zfvf yfkgf DaGwL gLltut k|lqmof kf ug

kg]5

-h_ o a+ssf] ldltM)amp$dividedivide$kq+Vof Ma+=lj=lg=ljdividegLltdivideklkqdividesvudividedivide)amp$divideamp sf]

klkqdf tf]lsPadf]lhdsf alsEuml ljwf gku]sf ^ yfgLo txdf hg afl0fHo a+sn] zfvf

sfofno vf]n]sf] 5 f] afx]s cGo a+sdivideljQLo +yfn] klkqsf] ldltn] tLg jifDd

PS6]Gg sfp06 vf]Ng kfpg] 5gg

= Dksdividek|ltlglw sfofno DaGwL Jojyf

= b]xfosf cjyf kf u]sf aeligsAElig jusf a+sxn] o a+ssf] jLs[lt lnO ljb]zdf Dksdividek|ltlglw

sfofno vf]Ng Sg] 5gMndash


-v_ ljut Ps jif b]lv lgoldt kdf o a+sn] tf]s]sf] kFhLsf]if sfod u]sf]

-u_ ljut tLg jifb]lv lgliqmo shf cgkft k|ltzteGbf sd x]sf]

-3_ +yf +yfsf ~rfnsnfO o a+saf6 sg sfjfxL ulPsf] eP Totf] sfjfxL ePsf] ^

dlxgf kf eOs]sf]

= pkaFbf df plNnlvt of]Uotf ku]sf OR5s a+sn] jk|yd 4flGts xdltsf] nflu o a+s dIf

cfj]bg ug kg]5 oL cfj]bg ubf b]xfo adf]lhdsf sfuhftx k]z ug kg]5M

-s_ ~rfns ldltsf] lg0fo

-v_ DalGwt b]zsf] lgofds lgsfosf] gLltut Jojyf f]sf] kfngf ug Sg] DaGwdf a+ssf]

tkmaf6 ulPsf] j3f]if0ff

-u_ +efJotf cWoog k|ltj]bg

-3_ ljut jifsf] jflifs ljQLo ljj0f

= pkoQm adf]lhd k]z xg cfPsf] sfuhft cWoog uL Dksdividek|ltlglw sfofno vf]Ng] 4flGts

xdlt k|bfg ug dgflj b]lvPsf] v08df ^ dlxgfleq DalGwt b]zsf] lgofds lgsfoaf6

Dksdividek|ltlglw sfofno vf]Ng] jLs[lt k|fKt uL clGtd jLs[ltsf] nflu o a+s dIf cfj]bg ug

kg] uL cjlw tf]sL 4flGts xdlt k|bfg ulg] 5 clGtd jLs[ltsf] nflu cfj]bg k]z xg cfPdf

a+sn] cfjZos hfFraem uL b]xfosf zt tyf cGo cfjZos yk zt d]t tf]sL clGtd jLs[lt


k|bfg ug] 5

-s_ clGtd jLs[lt k|fKt u]sf] ^ dlxgfleq Totf] Dksdividek|ltlglw sfofno vf]nL sfofno

~rfng ulSg kg]5 f]sf] hfgsfL o a+snfO lbg kg]5

-v_ Dksdividek|ltlglw sfofno ~rfngsf] nflu xg] ljb]zL db|f vrsf] nflu o a+ssf] ljb]zL

ljlgdo Jojyfkg ljefuaf6 jLs[lt lng kg]5

^= 3DtL a+lsEuml ]jf DaGwL Jojyf

Ohfhtkqk|fKt aeligsAElig ju fli6laquootsf aeligvAElig aeliguAElig jusf +yfxn] a+lsEuml ljwfsf] kxFr

gePsf] yfgdf b]xfosf] gLltut Jojyf tyf ztxsf] cwLgdf xL jfL fwgdf sfofno

fv] 3DtL a+lsEuml ]jf ~rfng ug Sg]] 5g

= 3DtL a+lsEuml ]jf sf7df08f+ pkTosfsf] dxfgukflnsf pkdxfgukflnsf gukflnsf

afx]s b]ze sg klg yfgdf cfgf] a+ssf] sg glhssf] zfvfnfO DksdividelgoGq0f

sfofno tf]s] ~rfngdividesfofGjog ug kg]5

= 3DtL a+lsEuml ]jfdf +nUg xg] gub dfuy gub -Cash in Transit_ jfL fwg sdrfL

tyf cGo DklQsf] aLdf u]sf] xg kg]5

= DalGwt a+s tyf ljQLo +yfn] of] ]jf ~rfng ubf cfOkg] Iff k|0ffnL nufotsf

Dk0f hf]lvd klxrfg Jojyfkg cfkm+n] ug kg]5

$= 3DtL a+lsEuml ]jf pknAw ufP afkt ljBdfg k|rlnt ]jf zNs afx]s cGo sgklg

]jfzNs ]jfu|fxLFu lng kfOg] 5g sff]afsf] ljj0f k|efj u|fxssf] vftfdf tTsfn

emNsg] Jojyf ug kg]5

= 3DtL a+lsEuml ]jf pknAw ufpg] yfg cflbsf] DaGwdf cfjZostf cgf g]kfn sfsf]

DalGwt lgsfo jf clwsfLsf] jLs[lt lng kg]5 cfjZostfgf yfgLo k|xL

k|zfgFu tGt Dks ugdivideufpg Sg] uL cfwlgs +rf fwgsf] ljwf xg kg]5

^= Iff lylt tyf yfg ljZf]if x]L 3DtL a+lsEuml ]jf ~rfng ug rfxg] +yfn] sff]af

sdsf] Ldf cfkm+ lgwf0f ug Sg] 5g

amp= 3DtL a+ls+usf] dfWodaf6 g]kfnL k+ofdf dfq lgIf]k tyf eQmfgL ]jf k|bfg ug kg]5

= 3DtL a+lsEuml ]jf pknAw ufOg] yfgdf xltof lxtsf] Iff uf8 xg kg]5

(= a+ssf] cfGtls n]vfkLIf0f ljefun] 3DtL a+lsEuml sff]afnfO lIft agfpg lglZrt


)= 3DtL a+lsEuml ]jf ~rfng ug] +yfn] u|fxssf] lgIf]k DaGwL sff]af tyf ]ld6ofG ]jf


= DalGwt a+s tyf ljQLo +yfn] of] ]jf ~rfng ubf k|of]u ug] jfL fwgdf cfjZos

]jf k|bfg ug kjfwf rgf k|0ffnL h8fg u]sf] xg kg]5

= 3DtL a+lsEuml ]jfdf hfg] sdrfLn] jLs[t efuf]lns If]qdf dfq uPsf] k|dfl0ft xg] jfL

fwgsf] nu as tyf cGo sfuhft tof ug kg]5

= a+ssf] Network Database k0f lIft xg kg]5 k|fljlws Jojyfkgdf sg dof cfO


DalGwt a+s tyf ljQLo +yfsf] g xg]5

$= Software Data nfO +yfsf] s]Gb|Lo rgf k|0ffnLdf tTsfn k|jfx rgf ljlgdo ug

Jojyf ldnfpg kg]5

= 3DtL a+lsEuml sff]af ug] DaGwL lg0fo DalGwt a+s tyf ljQLo +yfsf] ~rfns

ldltaf6 ePsf] xg kg]5


^= dfly plNnlvt ztx cGo k|rlnt sfgg o a+ssf] lgb]zgsf] cwLgdf xL o a+ssf]

kj jLs[lt lnP dfq 3DtL a+lsEuml ]jf k|bfg ug lsg] 5

amp= Lldt a+lsEuml OsfO -Limited Banking Outlets_ DaGwL Jojyf

Ohfhtkqk|fKt +yfxn] Lldt a+lsEuml OsfO (Limited Banking Outlets) sf] kdf sfofno -lgoldt

kdf sdrfL v6fO jf tf]lsPsf] lbgdf sdrfL v6fO ]jf k|bfg ug]_ yfkgf uL b]xfosf]

gLltut Jojyf tyf ztxsf] cwLgdf xL a+lsEuml ]jfsf] kFxr gku]sf -sf7df08f+ pkTosf

b]zsf cGo pkndashdxfgukflnsfdividegukflnsf afx]ssf_ If]qxdf Lldt a+lsEuml OsfO dfkmt a+lsEuml

]jf k|bfg ug Sg] 5g

gLltut Jojyf tyf ztxM

1 Lldt a+lsEuml ]jf pknAw ufpg] DaGwL lg0fo DalGwt +yfsf] ~rfns ldltaf6 ePsf]

xg kg]5

2 Lldt a+lsEuml OsfO dfkmt ]jf k|bfg ug rfxg] +yfn] sff]af sdsf] Ldf cfkm+ lgwf0f

ug Sg] 5g

3 DalGwt +yfn] of] ]jf ~rfng ubf cfOkg] Iff k|0ffnL nufotsf Dk0f hf]lvd klxrfg

Jojyfkg cfkm+n] ug kg]5

4 Lldt a+lsEuml ]jf pknAw ufOg] yfgdf kofKt Iffsf] Jojyf ug kg]5

5 Lldt a+lsEuml OsfO ]jfdf +nUg xg] gub dfuy gub -Cash in Transit_ jfL fwg

sdrfL tyf cGo DklQsf] aLdf u]sf] xg kg]5

6 Lldt a+lsEuml OsfO dfkmt ]jf pknAw ufP afkt ljBdfg k|rlnt ]jf zNs afx]s cGo

sgklg ]jfzNs ]jfu|fxLFu lng kfOg] 5g sff]afsf] ljj0f k|efj u|fxssf] vftfdf

tTsfn emNsg] Jojyf ug kg]5

7 Lldt a+lsEuml OsfOsf] dfWodaf6 g]kfnL k+ofdf dfq lgIf]k tyf eQmfgL ]jf k|bfg ug kg]5

cGtfli6laquootdf sff]af -Cross Border Transaction_ ug eQmfgL ]jfdf jb]lzs db|fsf]

k|of]u ug kfOg] 5g

8 +yfn] u|fxsnfO lgIf]k eQmfgL tyf shf DaGwL sff]af cfGtls ]ld6ofG ]jf


9 +yfsf] Network Database k0f lIft xg kg]5 k|fljlws Jojyfkgdf sg dof cfO


DalGwt +yfsf] g xg]5

10 sff]af DkGg eP kZrft glhssf] zfvf jf zfvf jf s]Gb|Lo sfofnodf k|ToIf kdf

(Live) Data Transfer uL s]Gb|Lo rgf k|0ffnLdf tTsfn rgf cfbfg k|bfg xg] Pjd pkoQm

Backup sf] d]t Jojyf u]sf] xg kg]5 otf] ljwf tf]lsPsf] yfgdf sDtLdf xKtfsf]

lbg pknAw ufpg kg]5

11 +yfsf] cfGtls n]vfkLIf0f ljefun] Lldt a+lsEuml sff]afnfO lIft agfpg lglZrt


12 sff]af ubf u|fxs klxrfg nufot DklQ zl4s0f DaGwL lgb]zgsf] k0f klkfngf u]sf]

xg kg]5

13 dfly plNnlvt ztx cGo k|rlnt sfgg o a+ssf] lgb]zgsf] cwLgdf xL o a+ssf] kj

jLs[lt lnP dfq Lldt a+lsEuml ]jf pknAw ufpg lsg] 5

= aeligsAElig jusf jfl0fHo a+sxiquestn] ljb]zdf zfvf sfofno yfkgf ug] DaGwdf

Ohfhtkqk|fKt aeligsAElig jusf jfl0fHo a+sxiquestn] lgDgfgfsf zt tyf dfkb08xiquestsf] cwLgdf xL


ljb]zdf zfvf sfofno yfkgf ug] DaGwdf b]xfosf] gLltut tyf k|lqmofut Jojyf sfod

ulPsf]] 5

zt tyf dfkb08x

-_ zfvf ljtf ugsf nflu k|tfljt yfg ljQLokn] DefJo x]sf] ynut cWoog k|ltj]bg

(Feasibility Study Report) k|tfljt Jojfosf] of]hgf tngfTds nfutndashnfe ljZn]if0f

(Comparative Cost-benefit Analysis) Jofjflos 0fgLlt tyf ~rfng ug] sff]afsf]

lsld cfGtls lgoGq0f hf]lvd Jojyfkg Host Country Fu g]kfnsf] laringkIfLo

DaGwsf] ljj0f o a+s dIf k]z ug kg]5

-_ aeligsAElig jusf afl0fHo a+sxn] ljb]zdf zfvf vf]Ng cfj]bg k]z ubf o a+saf6 tf]lsPsf]

Gogtd rQmf kFhL ku]sf] xg kg]5

-_ hg b]zdf zfvf sfofno yfkgf ulg] xf] f] b]z (Host Country) sf] lgofds lgsfon]

tf]s]sf] kFhL -Assigned Capital_ kf ug kg]5 f] kFhLsf] Jojyfkg ulg] |f]t d]t

vn]sf] ljj0f cfj]bgsf] fydf k]z ug kg]5

-$_ hg b]zdf zfvf sfofno yfkgf ulg] xf] pQm b]zaf6 nfef+z (Dividend)dividedgfkmfsf] kdf

ljb]zL db|fdf g]kfn leqofpg Pjd sydsbflrt ljb]zlyt zfvf sfofno aGb ug kg]

cjyf cfPdf tf]lsPsf] kFhL -Assigned Capital_ hg ljb]zL db|fdf nluPsf] xf] f]xL ljb]zL

db|fdf jf kljTo ljb]zL db|fdf clgjfo iquestkdf jb]zdf lkmtf ug kg] xFbf f] d]tsf

ljifodf Host Country sf] P]g tyf gLltut Jojyfn] gf]Sg] Joxf]f k|dfl0ft xg] sfuhft

d]t k]z ug kg]5

-_ o asaf6 Ohfhhkq k|bfg ubf tf]lsPsf ztx kf ugsf fy ljb]zdf zfvf vf]Ng

cufl8sf] qdfls ljQLo ljj0fdf o a+sn] tf]s]sf] kFhLsf]if kf u]sf] xg kg]5

-^_ ljb]zdf x]sf] zfvf sfofnodf rgf cfbfg k|bfg ugsf] nflu g]6jlsEuml (Networking) uL

jf ljBtLo dfWodjf6 s]Gb|Lo sfofnosf] rgf k|0ffnLdf tTsfn cfj4 xg Sg] Jojyf

u]sf] xg kg]5

-amp_ 7Ls cl3Nnf] qodfdf lgliqmo shf (Non Performing Loan) kfFr k|ltzteGbf sd ePsf]

xg kg]5

-_ ljb]zdf zfvf sfofno yfkgfdivide~rfng ug] DaGwL lg0fo DalGwt a+ssf] ~rfns

ldltaf6 ug kg]5 ~rfns ldltn] lg0fo u]sf] ldltn] lbgleq f]sf] hfgsfL o

a+snfO ufpg kg]5 o a+snfO hfgsfL ufPsf] Ps o la lbgleqdf jLs[lt lbOg]

5 ljb]zdf zfvf sfofno yfkgfsf] jLs[lt k|fKt u]sf] ldltn] ^ dlxgfleqdf zfvf

sfofno vf]nL sff]af ~rfng ulSg kg]5 pQm tf]lsPsf] cjlwleq zfvf sfofno

~rfng ug gs]dividegePdf jLs[lt jtM 2 xg]5 kgM yfkgf ug] jLs[ltsf] nflu gofF

k|lqmofaf6 lgj]bg k]z ug kg]5

-(_ o a]+ssf] a+s tyf ljQLo +yf lgodg ljefu a+s klj]If0f ljefudf k]z ug kg]

k|rlnt Jojyf adf]lhd ljQLo ljj0fxdf ljb]zdf +rflnt zfvf sfofnosf] ljQLo

ljj0f PsLs[t -Consolidate_ tyf 5sect -Separately_ d]t k]z ug kg]5

-)_ ljb]zdf zfvf sfofno yfkgf ug] aeligsAElig jusf] Ohfhtkqk|fKt +yfn]] o a+ssf] kj

jLs[lt lagf pQm zfvf sfofno aGb ug jf yfgfGt0f ug jf ufEg kfpg] 5gg

-_ ljb]zdf zfvf sfofno yfkgf ug] aeligsAElig jusf] Ohfhtkqk|fKt +yfn] ljb]zL zfvf

sfofnosf] 7]ufgf kljtg ug jf yfgfGt0f ug rfx]df o assf] kj jLs[lt lng

kg]5


-_ ljb]zdf zfvf vf]Ng rfxg] a+sn] DalGwt Host Country n] tf]s]sf dfkb08 cgk No

Objection Letter k|fKt eP kZrft o a+sn] tf]s]sf] zt tyf gLltut Jojyfxsf] kfngf

u]kl5 o a+sn] No Objection Letter k|bfg ug]5

-_ ljb]zdf zfvf vf]Ng rfxg] a+sn] DalGwt Host Country sf] lgofds +yfsf] lgb]zg

o a+sn] tf]s] adf]lhdsf] kFhLsf] ljj0f kFhL kofKttf bj kf u]sf] xg kg]5

-$_ ljb]zlyt zfvfsf] k|of]hgsf] nflu tf]lsPsf] kFhL -Assigned Capital_ afx]ssf] sg klg

sd jf kljTo ljb]zL db|f ljb]z nhfg kfOg] 5g

-_ ljb]zlyt zfvfn] u]sf] Jofjflos sfd sfjfxLsf] Dk0f bfloTj kf ug cfjZos xg]

sd tyf cGo sg klg bfloTj fi6laquo a+sn] dfu u]sf] avt pknAw ufpg] 5f+ egL

g]kfndf x]sf] dVo sDkgL -Parent Company_ sf] ~rfns ldltn] u]sf] lnlvt

k|lta4tf o a+sdf k]z ug kg]5

-^_ ljb]zlyt zfvfsf] Dk0f sff]afxsf] lgodg klj]If0f ug] clwsf g]kfn fi6laquo a+s

Host Country sf] lgofds klj]Ifsdf cGtlglxt xg]5 k|rlnt Jojyf adf]lhd

Totf zfvfxsf] cfjlws kdf u ynut -Off-site_ tyf ynut -On-site_ klj]If0f

sfo lgoldt kdf ulg]5 f] klj]If0fsf] sfosf] nflu DalGwt a+sn] +yfut 9+un]

g klj]IfsnfO xof]u ug kg]5

-amp_ g]kfn fi6laquo a+saf6 Ohfhtkqk|fKt a+s tyf ljQLo +yfxnfO hfL ulPsf] lgb]zg

klkq dfubzg OToflb -cGoyf pNn]v ulPsf] cjyfdf afx]s_ ljb]zlyt zfvfsf] xsdf

d]t nfu xg]5 Totf zfvfxsf] nflu sg ljz]if Jojyf ug k]df jf lgsfzf lbg

k]df g]kfn fi6laquo a+sn] cfjZostfgf ug Sg]5 gLltut lgb]zg tyf sfggsf] kfngf

gu]df k|rlnt fli6laquoo tyf cGtfli6laquoo k|rng cgf sfjfxL b08 hljfgf ulg] 5

-_ ljb]zdf zfvf sfofno yfkgf ug] aeligsAElig jusf] Ohfhtkqk|fKt +yfn]] o k|of]hgsf] nflu

cfj]bg lb+bf tf]lsPsf] 9fFrfdf kmffd eL btf zNs afkt = bO nfv -lkmtf gxg]_ sf]

g]=f=a+= gf=gf]=cf=lxfadf hDdf u]sf] efrsf] cwssectL d]t k]z uL cfj]bg lbg kg]5

-(_ ljb]zdf zfvf sfofno ~rfng ubf ckgfOg] a+lsEuml sfoljlw shf lgb]lzsf nufotsf

sfuhft oyfdo o a+sdf k]z ug kg]5 Host Country sf] lgofds jf klj]Ifsn]

nufPsf] b08 hLjfgf tyf zfg DaGwL sfjfxLsf] hfgsfL lbgleq o a+ssf]

lgodg ljefu klj]If0f ljefudf k]z ug kg]5

-)_ ljb]zdf zfvf sfofno ~rfng ubf DklQ zl4s0f lgjf0f P]gsf] klkfngf k0f kn]

ugdivideufpg kg]5

(= zfvfdividesfofno DaGwL o lgb]zg adf]lhdsf] k|lqmof tyf zt kf guL vf]lnPsf zfvf tTsfn aGb

ugkg]5 cfufdL jifDd yk zfvf vf]Ng kfOg] 5g

)= vf]hL jrfpm


PsLs[t lgb]zg )amp^ sf] zfvfdividesfofno DaGwL Jojyf O=k|f=lgb]zg g+= $divide)amp^ af6 hfL

ulPsf] lgb]zg tyf f] kZrft ldlt )ampamp ebf ut]Dd hfL ePsf o ljifoFu

DalGwt Dk0f klkqx




cgrL $=

zfvfdividesfofno vf]Ng] a+s tyf ljQLo +yfn] g]kfn fi6laquo a+saf6 jLs[ltsf] nflu k]z ug kg] lgj]bgsf] 9fFrf

gtL g]kfn fi6laquo a+s ldltM =======================


afnjf6f sf7df8f+

ljifoM zfvf sfofno vf]Ng] jLs[lt af]

dxfzo

To a+ssf] PsLs[t lgb]zg g+= $divide)amp^ n] tf]s]sf ztxsf] k0f kfngf uL b]xfo adf]lhdsf] yfgdf zfvf

sfofnodividePS6]Gg sfofno vf]Ng] uL o a+ssf] ~rfns ldltsf] lg0fo g+= ===== ldlt =================== af6 lg0fo ePsf]

xFbf ToxfFsf] jLs[ltsf] nflu cgf]w ub5f+

= a+sdivideljQLo +yfsf] gfd 7]ufgf M

= k|tfljt zfvf yfkgf ulg] yfg lhNnfsf] gfd 7]ufgf M

= +yfsf] ljj0f

-s_ g]kfn fi6laquo a+saf6 Ohfhtkqk|fKt ldlt M

-v_ ljQLo sff]af ~rfng u]sf] ldlt M

-u_ +yfsf] 7Ls cl3Nnf] qodfsf] rQmf kFhL M

-3_ +yfsf] sn shf sd M

-ordf_ kl5Nnf] cf=j= sf] clGtd n]vfkLIfsjf6 k|dfl0ft sn lgliqmo shf sd k|ltzt M

-r_ xfnDd ~rfngdf x]sf zfvf +Vof M

-5_ gofF zfvf sfofno vf]n]kl5 xg] zfvf +Vof M

-h_ )^$ rtdfGtkl5 vf]lnPsf zfvfsf] ljj0f -qmdfgf_

c_ sf7df8f+ pkTosf aflxsf] ljj0f M

cf_ sf7df8f+ pkTosfleqsf] ljj0f M

O_ tf]lsPsf amp lhNnfxiquestdWo]sf] ljj0f M

O_ u jusf] xsdf sf7df08f pkTosf afx]ssf j6feGbf sd a+lsEuml OsfO ePsf] yfgdf vf]n]sf

zfvfsf] ljj0f M

$= k|tfljt zfvfsf] nflu tf]lsPsf] yk uL xg] sn rQmf kFhLsf] ljj0f -uUacute jusf] nflu_ M

= k|tfljt zfvfsf] nflu sf7df8f+ pkTosf aflx vf]lnPsf zfvfsf] ljj0f M

s_ tf]lsPsf $ lhNnfxiquestleq M

v_ tf]lsPsf $ lhNnfxiquest afx]s cGoq M

^= zfvf sfofnodivides]Gb|Lo sfofnoFu rgf cfbfg k|bfgsf] nflu Jojyf ulPsf] rgf k|ljlw (Networking) sf]

ljj0fM

amp= jfwf0f ]o hfL u]sf] ldlt M

= qdfls kFhLsf]ifsf] k|ltzt M

qodf k|fylds kFhL k|ltzt kFhLsf]if k|ltzt

)amp== cf

)amp== cf]h

)amp== k

)amp== rt

(= kFhL of]hgf adf]lhddivideg]kfn fi6laquo a+ssf] lgb]zg adf]lhd kl5Nnf] cf=a= sf] cGTodf

-s_ kf xg kg] rQmf kFhL M

-v_ xfn sfod x]sf] rQmf kFhL M

)= +yfsf] sfoIf]qsf] ljj0f M

= zfvf sfofno vf]Ng] lg0fodf +nUg x]sf kbflwsfLxsf] ljj0f

-s_ ~rfns ldltsf kbflwsfLx M

-v_ k|dv sfosfL clws[tdividesDkgL lrj M


gf]6M DefJotf cWoog k|ltj]bgdf lgb]zgdf plNnlvt ljifox clgjfokdf pNn]v ug kg]

fy o asn] zfvf sfofno ~rfng ug] ldltdf d]t dfly plNnlvt Dk0f zt tyf Jojyfx kfngf ug]5f dfly

plNnlvt ljj0fx 7Ls fFrf] xf] sg ljj0fdf kms k]df k|rlnt sfgg adf]lhdsf] hfodividesfjfxL ePdf d~hL

ePsf] Joxf]f cjut ufpFb5f+


g]kfn fi6laquo a+s

s]Gb|Lo sfofno



Aofhb DaGwL Jojyf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfn] lgIf]kdf k|bfg ug] shf tyf fk6df

lng] Aofhb DaGwdf g]kfn fi6laquo a+s P]g ) sf] bkmf amp( n] lbPsf] clwsf k|of]u uL b]xfosf

lgb]zg hfL ulPsf] 5

1 lgIf]ksf] Aofhb

k|rlnt sfgg tyf b]xfosf] Jojyfsf] cwLgdf xL Ohfhtkqk|fKt +yfn] lgIf]ksf] Jofhb tyf

u0fgf ljlw cfkm+n] lgwf0f ug Sg]5g

-_ lgIf]kdf lbg]] Aofhb dfls kdf dfq kljtg ug lsg]5 cfufdL dlxgfsf] nflu

lgIf]kdf nfu xg] Aofhb DaGwL rgf g]kfnL dlxgf xg kj k|sflzt ulSgkg] 5

-_ ljleGg k|sfsf art vftfxdf lbOg] Jofhbsf] cGt k|ltzt ljGb eGbf a9Ln] kms

kfg kfOg] 5g art vftfsf] Aofhb kljtg ubf a k|s[ltsf] art vftfnfO dfg

kdf nfu xg] uL Aofhb dfof]hg ug kg]5

-_ dfu tyf cNk rgfdf cfwflt lgIf]k (Call Deposit) df art lgIf]kdf k|bfg ulg] Gogtd

Aofhbsf] krf k|ltzt eGbf a9L Aofh k|bfg ug kfOg] 5g otf vftfxdf r]s hfL

ug kfOg] 5g Call Deposit tyf +yfut d2tL lgIf]k afx]s cGo lgIf]ksf] xsdf k|sflzt

Aofhbdf zGo bzdnj kfFr k|ltzt laGbDd a9fpg lsg]5

t

-s_ cIfosf]if jfktsf] sd d2tL lgIf]ksf] kdf jLsf ubf eg] a+s tyf ljQLo

+yf u|fxs aLrsf] cfkL xdltsf] cfwfdf Aofhb sfod ug lsg]5

-v_ af]nsjf]n -Bidding_ sf] cfwfdf +sng xg] d2tL lgIf]ksf] xsdf k|sflzt

Jofhbdf ga9g] uL lgIf]k +sng ug kg]5 oL k|sflzt Jofhb tLg

dlxgf Dd kljtg ug kfOg] 5g

-$_ tLg dlxgf eGbf sd dofjlwsf] d2tL lgIf]k jLsf ug kfOg] 5g fy d2tL lgIf]ksf]

dofjlw dfKt gxb kjlgwflt Aofhb sfod xg] uL u|fxsn] rfx]sf] jvt hlxn]klg

lemSg kfpg] uL d2tL lgIf]k jLsf ug kfOg] 5g

-_ Aofh k|bfg ulg] vftf sg klg sf0fn] lgis[o xg uPdf d]t lgIf]kstfn] kfpgkg] Aofh

k|bfg ugkg]5

2 cfwf b

+nUg cgrLndash= sf] aeligcfwf b lgwf0f DaGwL sfoljlw )^(AElig adf]lhd dfls kn] cfwf

b u0fgf uL lgb]zg kmf=g+= = adf]lhdsf] 9fFrfsf] ljj0f dlxgf dfKt ePsf] lbgleq o

a+sdf k]z ug kg]5 fy pQm cfwf bnfO cfgf] j]afO6df d]t k|sflzt ug kg]5

3 shfsf] Aofhb

shf tyf fk6df lng] Aofhb Aofh u0fgfljlw xhfgf nufpg] ljlw ]jf zNs sldzg b

DaGwdf k|rlnt sfgg tyf b]xfoadf]lhdsf dfkb08xsf] kfngf uL lgwf0f ug lsg]5


(1) shf tyf fk6sf] Aofhb lgwf0f ubf cgrLndash= adf]lhd u0fgf ulPsf] aeligcfwf bAElig -

Base Rate_ Fu cfj4 ug kg]5 fy kgtflnsLs0f jf kg+rgf ulg] shfsf]

Aofhb d]t cfwf bnfO cfwf dfgL lgwf0f ug kg]5

(2) shf k|jfx ubf C0fLFu ulg] Demftfdf jflifs k]gfn Aofhb k|ltzt ljGb eGbf a9L

gxg] uL pNn]v ugkg]5 k]gfn Aofh u0fgf ubf Dofb gf3]sf] fFjf sddf jflifs k]gfn

Aofhbn] ljnDa ePsf] dofjlwsf nflu sfod xg cfpg] sd eGbf a9L lng k]gfn

Aofhdf Aofh nfUg] uL sd cn pk ug kfOg] 5g

(3) shfsf] k|sf tyf eQmfgL cjlwsf cfwfdf 5sectf5sect lk|ldod b to uL dfls kdf

shf tyf fk6sf] Aofhb lgwf0f tyf k|sfzg ug kg]5 cfufdL dlxgfsf] nflu

shf tyf fk6df nfu xg] Aofhb DaGwL rgf g]kfnL dlxgf xg kj k|sflzt

ulSgkg] 5

(4) Aofhb k|sfzg ubf shf zLifs cgf cfwf bdf yk ulg] lk|ldod b ki6 kdf

pNn]v ug kg]5 k|sflzt lk|ldod b kljtg ubf cwjflifs kdf kljtg ug lsg]5

t lk|ldod b 36fpg kg] ePdf cwjflifs eGbf sd dofjlwdf klg k|sflzt lk|ldod

b kljtg ug lsg]5

(5) sg JolQm jf kmdnfO k|bfg ulg] shf tyf fk6sf] Aofhb lgwf0f ubf cfwf bdf yk

ulg] lk|ldod b ki6 kdf pNn]v ugkg]5 pbfx0fsf nflu sg u|fxsnfO k|bfg ulg]

shfsf] Aofhb lgwf0f ubf cfwf bdf k|ltzt ljGbn] lk|ldod yk ug] ePdf

lgDgfgf Aofhb to ug kg]5 M

shfsf] Aofhb = cfwf b + k|ltzt ljGb

t ljkGg ju shfsf] xsdf cfwfbeGbf sd Aofhbdf d]t shf k|jfx ug o

Aojyfn] afwf kyenofPsf] dflgg] 5g

(6) C0fLFusf] xdltdf jif eGbf a9L eQmfgL cjlw ePsf] cfjlws k|s[ltsf] shfsf] nflu

tf]lsPsf] cjlwe Aofhb kljtg gxg] uL ly Aofhb (Fixed interest rate_ tf]Sg

Sg]5g otf] ly Aofhb tf]lsPsf] cjlwe kljtg ug kfOg] 5g

(7) C0fLnfO lbOg] shf k|tfj kq (Offer Letter) df cfwf bdf yk ug] lk|ldod b ki6 kdf

pNn]v ug kg]5 lk|ldod b to ubf shfsf nflu cfj]bg k|fKt xFbfsf] jvt k|sflzt

lk|ldod b eGbf a9L to ug kfOg] 5g

(8) Psk6s lk|ldod b lgwf0f uL C0fLnfO lbOg] shf k|tfj kqdf pNn]v uL shf k|jfx

u] kZrft lk|ldod b j[l4 ug jf sg lsldsf] l8sfpG6 k|bfg uL kgM jtM a[l4 xg]

htf of]hgf nfu ug kfOg] 5g t C0fLn] shfsf] fFjf tyf Aofh dod eQmfgL

gu]sf] hg p2]Zosf nflu shf lnPsf] xf] f] p2]Zodf shf k|of]u gu]sf] lwtf] DklQdf

xfgL gf]SfgL kyenofpg] sfo u]sf] nufot shfsf cGo ztx kfngf gu]sf] cjyfdf shf

k|tfj kqdf tf]lsP adf]lhdsf] xhfgf b yk ug of] Jojyfn] afwf kyenofPsf] dflgg] 5g

(9) C0fLn] lng] yk shf jf a+s tyf ljQLo +yfn] k|jfx ug] gofF shfsf] xsdf gofF k|sflzt

lk|ldod b nfu xg]5

(10) Ohfhtkqk|fKt +yfn] o cl3 k|jflxt sg shfsf] Gbedf C0fLnfO lbPsf] shf k|tfj

kq (Offer letter) df lk|ldod b ki6 pNn]v guL lw Aofhb tf]s]sf] ePdf Totf]

shfxsf] xsdf ckm n]6df tf]lsPsf] Aofhb shf k|jfxsf] jvt sfod x]sf]

DalGwt a+s jf ljQLo +yfsf] cfwf b aLrsf] cGtnfO g lk|ldod bsf] kdf lng

kg]5 t C0fLFu kgM Demftf uL kgM lk|ldod b sfod ug o Jojyfn] afwf kg]

5g


(11) Ohfhtkqk|fKt +yfn] shf tyf fk6sf] Aofhb lgwf0f ug] qmddf cfwf bdf yk ulg]

lk|ldod b to ubf Aofhb cGt DaGwL o lgb]zgsf] aFbf g+= $ sf] JojyfnfO k0f

kdf kfngf ug kg]5

(12) shfsf] Aofhb j[l4 ubf cfwf bdf ePsf] j[l4Dddfq j[l4 ug lsg] 5 otf] j[l4 Ps

qodfdf Psk6s dfq ug lsg]5 t cfwf b a[l4 xFbf Aofhb a[l4 gug C0fLFusf]

xdltdf ly Aofhb sfod ug tyf hgs dodf klg Aofhb 36fpg o Jojyfn]

jfwf kg] 5g oL] qdfls kdf cfwfb -Base Rate_ df kljtg xFbf Aofhbdf

kljtg xg]dividegxg] DaGwdf C0fLnfO offer letter df ki6 kdf pNn]v uL clgjfo

hfgsfL lbg] Jojyf ugkg]5

(13) Ohfhtkqk|fKt +yfn] O=k|f= lgb]zg g++ ampdivide)amp-ljkGg judf k|jfx ugkg] shf DaGwL

JojYff_ adf]lhd h]i7 gfuls blnt dQm sdof jfbL xlnof aringGaring lkl8t Psn dlxnf

tyf kms 9+un] Ifd JolQmnfO k|jfx ug] ljkGg ju shfsf] Aofh bdf sDtLdf Ps

k|ltzt laGbn] xlnot lbg] Jojyf ldnfpg kg]5

(14) JolQmut cfalws shfsf] Aofhb DaGwL Jojyf M

-s_ Ps jif eGbf a9L eQmfgL cjlw ePsf JolQmut cfjlws shfxsf] Aofhb kljtg

gxg] uL yL Aofhb sfod ug kg]5 o k|of]hgsf] nflu Ohfhtkq k|fKt +yfn]

Ps jif eGbf a9L eQmfgL cjlw ePsf k|To]s JolQmut cfalws shfsf] Aofhb

eQmfgL cawLe kljtg gxg] uL yL Aofhb (Fixed interest rate ) lgwf0f

ugkg]5

t u|fxs jo+n] Ohfhtkq k|fKt +yfsf] cfwf b kljtg xFbf kljtg xg]

kljtgLo Aofhb (adjustable interest rate) df shf lng rfx]df u|fxssf] cgf]wdf

kljtgLo Aofhb sfod ug of] Jojyfn] afwf kyenofPsf] dflgg] 5g

-v_ of] Jojyf JolQmsf] gfddf k|jfx ePsfdividexg] 3 shf (home loan housing loan) uf8L

shf (auto loan vehicle loan hirepurchase loan) nufotsf dfLs jf sg klg

cfjlws lstfdf eQmfgL xg] uL k|jfx ulPsfdividexg] Ps jif eGbf a9L eQmfgL cjlw

ePsf shfdf nfu xg]5

-u_ of] lgb]zg hfL xgkj dflsdivideqodflsdividecfjlws lstfdf eQmfgL xg] uL AolQmsf]

gfddf k|jfx ePsf 3 shf (home loan housing loan) uf8L shf (auto loan vehicle

loan hirepurchase loan) nufotsf cfjlws shfsf] xsdf u|fxssf] cgf]wdf yL

Aofhb sfod xg] uL shfsf ztx kljtg ug kg]5

-3_ of] Jojyfsf] cgkfngfsf] nflu shfsf zt jf eQmfgL tflnsf jf lstf sddf

ePsf] kljtgnfO kgtflnlss0f jf kg+rgf dflgg] 5g

-ordf_ pkaFbf -s_ cgfsf] shf cawL e kljtg gxg] uL gofF shfsf] nfuL tf]lsg] yL

Aofhb (Fixed interest rate ) cwjflifs kdf dfq lgwf0f tyf k|sfzg ug kg]5

(15) Ohfhtkqk|fKt +yfxn] d2tL lgIf]kstf u|fxsnfO f] d2tL lgIf]k lbsf] lwtf]df shf

k|bfg ubf Totf] shfdf nfUg] Aofhb d2tL lgIf]kdf k|bfg ulPsf] Aofhbdf s] slt

k|ltzt laGbn] yk uL to ulg] xf] jf cfwf bsf cfwfdf to ug] xf] eg] s] slt

lk|ldod yk uL to ulg] xf] f] DaGwdf DalGwt u|fxsnfO d2tL lgIf]k vftf vf]Nbfs

jvt hfgsfL lbO lghsf] lnlvt xdlt lng kg]5 oL u|fxsn] xdlt hgfPsf] eGbf

kms 9+un] Totf] shfsf] Aofhb sfod ug kfOg] 5g

4 Aofhb cGt DaGwL Jojyf

(1) lgIf]kdf lbg] shf tyf fk6df lng] Aofhb aLrsf] cft cGt cgrLndash=

adf]lhdsf] qaf6 k|To]s dlxgf u0fgf uL cfgf] j]afO6df k|sfzg ug kg]5 fy


k|To]s qodfsf] ljQLo ljj0f Aofhb DaGwL ljj0f k|sfzg ubf d]t clgjfo kdf

cft Aofhb cGt k|sfzg ug kg]5

(2) cft Aofhb cGt aeligsAElig jusf jfl0fHo a+sxsf] xsdf $=$ k|ltzt aeligvAElig aeliguAElig jusf

+yfsf] xsdf k|ltzt eGbf a9L gxg] Aojyf ug kg]5

(3) a+s tyf ljQLo +yfn] pkaFbf g+= adf]lhdsf] cft Jofhb cGt dfls kdf sfod

ugkg] 5 f] gu]df b]xfo adf]lhdsf] a sfafxL xg]5M M


ljtf ug f]s nufpg]


-u_ f] cflys jifsf] af]g ]osf] s k|of]hg afx]ssf] gub nfef+z 3f]if0ff tyf ljt0f

ug f]s nufpg]

-$_ o Jojyf adf]lhd k|sflzt ulPsf] cft Aofhb cGt u0fgf DaGwL ljj0f lgb]zg

kmf=g+= = adf]lhdsf] 9fFrfdf o a+sdf k]z ug kg]5

-_ pkaFbf g+= -_ df hgs sf n]lvPsf] ePtfklg b]xfoadf]lhdsf cjyfdf pkaFbf g+= -_

adf]lhdsf] sfafxL xg] 5g

-s_ o a+saf6 dofu|t 3f]if0ff ulPsf +yfxsf] xsdf pQm +yf dofu|t xbf jf

dofu|taf6 x6]sf] jifDd

-v_ jfl0fHo a+sx Ps cfkdf ufEg]divideufleg] jf k|flKt k|lqmofdf +nUg eO )ampamp cf

dfGtleq PsLs[t sff]af +rfng u]df )amp cfdfGtDd

5 Aofhb DaGwL cGo Jojyfx

(1) a+s tyf ljQLo +yfaf6 k|jflxt shfdividefk6df qdfls kdf Aofh cn ug] u]sf]

cjyfdf art lgIf]kdf klg divide dlxgfdf DalGwt vftfdf Aofh hDdf ullbg] Jojyf

ug kg]5 lgIf]kstfnfO lbg] Aofh blgs dfHbftdf k|bfg ug kg]5

(2) lgIf]kdf lbg] shf tyf fk6df lng] Aofhb +zf]wg ug] jf rNtL tyf art vftfdf

sfod ugkg] Gogtd dfHbft sddf yk36 ug] lg0fo u]df f] lg0fo ePsf] nut

fljss Aofhb sfod xg] cjyfdf d]t dfls kn] fli6laquootsf] kqklqsfdf a+s

tyf ljQLo +yfsf] j]afO6df k|sfzg uL jfwf0f lgIf]kstfxnfO lrt ug kg]5

(3) Jofhb k|sflzt ubf jflifs k|ltzt b pNn]v ugkg]5

(4) k|To]s qodf dfKt ePsf] lbgleq lgIf]k tyf shfsf] Aofhb DaGwL ljj0f o

a+sdf k7fpg kg]5 fy Aofhb +zf]wg u]sf] amp lbgleq f] DaGwL k0f ljj0f d]t

pknAw ufpg kg]5

(5) shf lgIf]ksf] Aofhb cfwf b Aofhb cGtsf] ljut jif cjlwsf] ljj0f

j]afO6df k|sfzg ugkg] 5

^= vf]hL arfpm


PsLs[t lgb]zg )amp^ sf] O=k|f lgb]zg g+= divide)amp^ af6 hfL ulPsf] Aofhb DaGwL

lgb]zg f] kZrft ldlt )ampamp ebf ut]Dd hfL ePsf o ljifoFu DalGwt Dk0f

klkqx




cgrL =

cfwf b lgwf0f DaGwL sfoljlw )^(

= cfwf bsf] cjwf0ff

g]kfn fi6laquo a+s P]g ) n] lglbi6 u] adf]lhd dNo tyf jfXo If]q yfloTj sfod ug] lhDd]jfL

g]kfn fi6laquo a+sdf x]sf] 5 ljZjJofkL tyf If]qLotdf a]nfa]nfdf b]lvPsf ljQLo +s6 tyf

ltgLxaf6 cytGqdf k]sf]] IfltnfO dWogh uL ljQLo If]q yfloTjnfO klg s]Gb|Lo a+sxn] Ps

k|dv p2]Zosf] kdf clEumlsf ug nfu]sf]] Gbedf g]kfn fi6laquo a+sn] klg ljQLo If]q yfloTjnfO Ps

k|dv p2]Zosf] kdf cufl8 a9fPsf] 5 Aofhbdf xg] ptfr9fjn] nfut tyf k|ltkmnsf] dfWodaf6

ljQLo If]qsf] yfloTjdf k|ToIf k|efj kg] xG5 shf nufgLsf] Aofhb lgwf0f k|lqmof kfbzL ePdf

oaf6 a+s tyf ljQLo +yfxsf] sfoszntf k|ltkwL Ifdtfdf sffTds k|efj kgsf fy dflb|s

k|f0f +oGq b[9 eO dflb|s gLltsf] k|efjsfltfdf klg wf xg] ck]Iff ug lsG5 ty a+s tyf

ljQLo +yfxsf] shfsf] Aofhb lgwf0f k|ltkwL kfbzL ug clek|]lt ug] p2]Zon] cflys jif

)^(divideamp) sf] dflb|s gLltdf cfwf b nfu ug] pNn]v ulPsf] 5

a+s tyf ljQLo +yfxn] cfgf u|fxsxnfO shf k|jfx ubf shfsf] Aofhb lgwf0f ug kb5 otf]

Aofhb ly jf kljtgzLn ba xg S5 a+s tyf ljQLo +yfxaf6 k|jfx ulg] shfsf] Aofhb

lgwf0fdf ljleGg tTjx dfj]z ePsf xG5g a+s tyf ljQLo +yfxaf6 shf pkef]u ug]

C0fLxdf dfg kn] nfu xg] tyf ki6Fu klxrfg ug lsg] shfsf] Aofhb lgwf0fsf tTjx

dfj]z ulPsf] b g cfwf Aofhb xf] ty cfwf b shf k|jfxsf] jftljs Aofhb geO Aofhb

lgwf0f ug] cfwf dfq xf]

cfwf bsf tTjxdf lgIf]k nfut jf sf]if nfut aeGbf dxTjk0f xG5 oafx]s +yf ~rfngsf

nflu ugkg] ~rfng vr jfktsf] nfut zGo k|ltkmndf clgjfo gub cgkft sfod ubf k]sf] nfut

lgIf]k nfut eGbf sd k|ltkmn k|fKtxg] uL awflgs tntf cgkft sfod ubfsf] nfut +yfsf

nufgLstfxsf]] kFhLut nufgLsf] nflu k|bfg ugkg] fdfGo k|ltkmn shfsf] cfwf bsf k|dv tTjx

xg a+s tyf ljQLo +yfxn] shfsf] Aofhb lgwf0f ubf cfwf bnfO Gbeb -Reference Rate_

sf] kdf lnO u|fxsdivideIf]q ljz]if hf]lvd tyf shfsf] cjlw ljz]if lk|ldod dfj]z uL Totf] Aofhb

lgwf0f ug] ulG5 Aofhb ptfr9fj ePsf] ljz]if kllyltdf cfwf bsf] u0fgf lgoldt kdf ug

s]df oaf6 db|f ahfsf] jtlylt cgf Aofhb lgwf0f ug d]t xh xg hfg] b]lvG5



cfwf b u0fgf ubf lgDgfgfsf] ljlw ckgfpg kg]5M

cfwf b = sf]if nfut k|ltzt + clgjfo dfHbft nfut k|ltzt + jwflgs tntf

nfut k|ltzt + ~rfng nfut k|ltzt

= sf]ifsf] nfut (Cost of Fund)

sf]ifsf] nfut b]xfo adf]lhd u0fgf ug kg]5M

sf]if nfut k|ltzt = jb]zL lgIf]k C0f tyf fk6Lsf] eflt cft Aofhb

= clgjfo dfHbft nfut

clgjfo dfHbft nfut u0fgf b]xfo adf]lhd ug kg]5M


clgjfo dfHbftsf] cft sd x sf]if nfut k|ltzt

clgjfo dfHbft nfut k|ltzt = --------------------------------------------------- nufgL of]Uo sf]ifsf] cft sd

nufgL of]Uo sf]ifsf] cft sd = jb]zL lgIf]ksf] cft sd + jb]zL C0f tyf fk6L -Borrowing_

sf] cft sd - jwflgs tntfsf] cft sd

= jwflgs tntf nfut

jwflgs tntf nfut u0fgf b]xfo adf]lhd ug kg]5M

vb jwflgs tntf sd x -sf]if nfut k|ltzt ndash sfL If0fkqsf]

eflt cft Aofhb_

jwflgs tntf nfut k|ltzt = ----------------------------- -------------------------------------- nufgL of]Uo sf]ifsf] cft sd

vb jwflgs tntf sd = jwflgs tntfsf] cft sd - clgjfo dfHbftsf] cft sd

=$ ~rfng nfut

~rfng nfut u0fgf ubf b]xfo adf]lhd ug kg]5M

sn ~rfng vr x

~rfng nfut k|ltzt = ----------------------------------- nufgL of]Uo sf]ifsf] cft sd

ki6Ls0f M

o k|of]hgsf nflu sn ~rfng vr eGgfn] +yfsf] sn ~rfng vraf6 O=k|f=lgb]zg g+= $ df

tf]lsPsf] ljQLo ljj0sf] 9fFrfsf] cgrL $=^ df x]sf] Finance Expense under NFRS

Employees Bonus 36fO sfod x]sf] sn ~rfng vrnfO Demg kb5 fy lgIf]k +sng+u

k|ToIf DalGwt lgIf]kstfnfO k|bfg ug] lawf jfktsf vrx ht aLdf vr cfifwL pkrf vr cflb

sn ~rfng vrdf dfj]z ug kfOg] 5g

= cfwf b u0fgf DaGwdf yk JojyfM

= cfwf b u0fgf ubf kl5Nnf] cjlwsf] ljQLo ljj0f tyf tYofIacutenfO cfwf lnO u0fgf ugkg]5

dfls tYof+s pknAw gxg] jflifs k|s[ltsf vrnfO dfgkflts kdf kfGt0f uL u0fgf ug

kg]5

= jwflgs tntfsf] cft sd clgjfo dfHbftsf] cft sd u0fgf ubf o a+saf6 hfL

lgb]zg adf]lhd sfod ugkg] Gogtd sdnfO lng kg]5

= sn ~rfng vrdf o a+sn] tf]s]sf] ljQLo ljj0fsf] gfkmf gf]Sfg vftf adf]lhdsf] sdrfL

vr cGo ~rfng vrnfO lng kg]5

gf]6M

kl5Nnf] cjlwsf] cfwfdf jflifsLs0f ulPsf]

~rfng vr cGtut k|ltzt sd ux|sf]if ~rfng vr cgdfg ulPsf] f]sf] klt ux|sf]if

cfDbfgLaf6 g xg Sg]g]= f a+s lgb]zg kmf=g+==


==================== a+s ln=

cfwf b DaGwL ljj0f -dfls_

-cf= j= )amp =========dlxgfsf] ljj0f_

-_ cfwf Aofhb

qm=+= ljj0f k|ltzt slkmot

-s_ sf]if nfut

-v_ clgjfo dfHbft nfut

-u_ jwflgs tntf nfut

-3_ ~rfng nfut

-ordf_ cfwf b -s b]lv3Ddsf] of]u_

-_ cfwf b DaGwL yk ljj0f

ut] -s_ jb]zL

lgIf]k

-v_ jb]zL

C0f tyf

fk6

-u_ Gogtd sfod

ugkg] clgjfo

dfHbft

-3_ sfL

If0fkqdf

u]sf] nufgL

$ ^ amp ( ) $ ^ amp ( ) $ ^ amp ( ) sn

cft


yk ljj0fx

-r_ Gogtd sfod ugkg] cft jwflgs tntf sd

-5_ nufgL of]Uo sf]ifsf] cft sd --s_ plusmn -v_ ndash -r__

-h_ vb jwflgs tntf sdsf] cft --r_ ndash -u__

-em_ sn Aofh vr --c_ plusmn -cf__

-c_ jb]zL lgIf]kdf ePsf] Aofh vr

-cf_ jb]zL C0f tyf fk6df ePsf] Aofh vr

-`_ sfL If0fkqdf u]sf] nufgLdf k|fKt sn Aofh sd

-6_ gfkmf gf]Sfg lxfa adf]lhdsf] sn ~rfng vr --c_ plusmn -cf__

-c_ sdrfL vr

-cf_ cGo ~rfng vr

-7_ cfwf b u0fgf k|of]hgsf nflu sn ~rfng vr --c_ plusmn -cf__

-c_ sdrfL vr

-cf_ cGo ~rfng vr

-8_ gfkmf gf]Sfg lxfa adf]lhd kl5Nnf] dlxgfsf] vb gfkmfdivide-gf]Sfg_

gf]6M

-_ o k|of]hgsf nflu kl5Nnf] dlxgfsf] dfq cfDbfgL vrsf] -vrsf] xsdf jflifsLs0f jf

cgdfg ug kg] eP f]xL adf]lhdsf] kl5Nnf] dlxgfsf] vr_ sdnfO o kmfdsf] aFbf g+= -_

cGtutsf] yk ljj0fdf pNn]v uL f]xL adf]lhd cfwf b u0fgf ug kg]5

ldlt btvt



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

cft Aofhb cGt -dfls_

)==== fn ===== dlxgf

ut] jb]zL shfdividefk6 sd

-=_

jb]zL lgIf]k sd -=_

1

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Dffls cft -=_

dfls Aofh cfDbfgL Aofh

vr -=_

Aofh cfDbfgL Aofh vrsf]

cft b -k|ltztdf_

Aofhb cGt -k|ltztdf _


cgrL =

cft Aofhb cGt -Spread_ u0fgf ug] q

hxfF

Ic = shf fk6 afktsf] dfls Aofh cfDbfgL

Id = lgIf]ksf] dfls Aofh vr

d = f] dlxgfsf] hDdf lbg

C = dfls cft jb]zL shf fk6

D = dfls cft jb]zL lgIf]k

k|i6Ls0f M

-s_ shf fk6 afktsf] dfls Aofh cfDbfgL eGgfn] jb]zL db|fdf k|jfx ePsf] sn shf fk6af6

dlxgfedf kfs]sf] -Accrued_ fwf0f Aofhsf] sd Demg kb5

-v_ lgIf]ksf] dfls Aofh vr eGgfn] sn jb]zL lgIf]kdf f] dlxgfdf kfs]sf] -Accrued_ Aofh vr sd

Demg kb5

-u_ dfls cft jb]zL shf fk6 eGgfn] jb]zL db|fdf k|jfx ePsf] shf fk6sf] blgs sdsf]

sn of]unfO f] dlxgfsf] hDdf lbgn] efu uL cfpg] sd Demg kb5

-3_ dfls cft jb]zL lgIf]k eGgfn] jb]zL lgIf]ksf] blgs sdsf] sn of]unfO f] dlxgfsf] hDdf

lbgn] efu uL cfpg] sd Demg kb5


g]kfn fi6laquo a+s

s]Gb|Lo sfofno



ljQLo |f]t +sng DaGwL Jojyf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfn] +sng ug] ljQLo |f]t DaGwdf


= ljQLo |f]t +sng Ldf

-_ aeligsAElig jusf Ohfhtkqk|fKt +yfnfO fdfGotof lgIf]k +sng DaGwL sg Ldf nfUg] 5g

-_ aeligvAElig jusf] Ohfhtkqk|fKt +yfn] cfgf] k|fylds kFhLsf] a9Ldf lj u0ffDd ljQLo |f]t -Aofh



-_ aeliguAElig jusf] Ohfhtkqk|fKt +yfn] cfgf] k|fylds kFhLsf] a9Ldf kGw| u0ffDd ljQLo |f]t -Aofh



-$_ fk6Lsf] xsdf Ohfhtkqk|fKt +yfn] cfkmgf] sn lgIf]k bfloTjsf] a9Ldf Ps rfyfODd

klrfng ug Sg]5

-_ ljQLo |f]t +sng Ldf cgudg ug] k|of]hgsf nflu 7Ls cl3Nnf] qodfdf sfod x]sf]

k|fylds kFhLnfO cfwf dflgg]5

= +yfut lgIf]k +sng Ldf DaGwdf

-s_ Ohfhtkqk|fKt +yfn] sg Pp6f kmd sDkgL jf +ul7t +yfaf6 cfgf ] sn lgIf]ksf]

a9Ldf ) k|ltztDdsf] Ldfdf gj9g] uL +yfut lgIf]k klrfng ug kfpg] 5 t

)amp cf dfGtleq ufEg]divideufleg] tyf k|flKt k|lqmof kf uL +oQm sff]af ~rfng

ug] jfl0fHo a+sn] )amp( cf dfGtDd sfod ugkg] otf] lgIf]k ldfdf yk k|ltzt

ljGbDd +yfut lgIf]k klrfng ug Sg] 5g

-v_ Ohfhkqk|fKt +yfsf] sn lgIf]kdf sfL +yf Pjd +yfgx klAns lnld6]8 sDkgLx

art tyf C0f xsfL +yf tyf Totf +yf Pjd +yfg dftxt +rflnt sf]ifxsf]

lgIf]ksf] c+z ) k|ltzteGbf a9L sfod ug kfOg] 5g t )amp cf dfGtleq

ufEg]divideufleg] tyf k|flKt k|lqmof kf uL +oQm sff]af ~rfng ug] jfl0fHo a+sn] )amp(

cf dfGtDd cfgf] sn lgIf]kdf otf] lgIf]ksf] c+z yk ) k|ltzt ljGbDd sfod

ug kfpg] 5g

-u_ aeligOhfhtkqk|fKt aeligsAElig jusf jfl0fHo a+sn] jLsf ug] sn lgIf]ksf] c+z sn lgIf]k bfloTjsf]

) k|ltzt Ohfhtkqk|fKt aeligvAElig tyf aeliguAElig jusf ljQLo +yfxn] jLsf ug] sn lgIf]ksf]

c+z sn lgIf]k bfloTjsf] k|ltzteGbf a9L sfod ug kfOg] 5g

lgIf]k +sng tyf eQmfgL DaGwL lgod tyf k|lqmof agfO nfu ug kg]

-_ Ohfhtkqk|fKt +yfn] jLsf ug] lgIf]ksf] cjlw k|sf cflb Dk0f lgod tyf sfoljlwsf

af]df Ohfhtkqk|fKt +yf cfkmn] lgod agfO nfu ug kg]5 Totf] lgod tyf sfoljlw


o a+ssf] a+s tyf ljQLo +yf lgodg ljefu DalGwt klj]If0f ljefudf k]z ug

kg]5

-_ Ohfhtkqk|fKt +yfn] sff]af gePsf art vftfsf] xsdf jif Pjd sn vftf rNtL

vftfsf] xsdf ^ dlxgf eGbf a9L dofjlw Joltt ePkl5 Totf] vftf lgis[o -Dormant_

ugkg]5 o cl3 a+s tyf ljQLo +yfsf] gLltut Jojyf adf]lhd lgis[o ulPsf

vftfxsf] xsdf o Jojyf adf]lhd cWofjlws ugkg]5 fy f] vftf lqmo ubf

+yfsf] u|fxs klxrfg DaGwL gLlt adf]lhd cBfjlws ePsf] vftfsf] xsdf DalGwt

u|fxssf] lgj]bgjfx]s cGo sfuhft lng cfjZos xg] 5g

-_ a+s jf ljQLo +yfn] bz jifb]lv rNtL gePsf] jf a+s tyf ljQLo +yf DaGwL P]g

)amp adf]lhd xs bfaL gk]sf] lgIf]k vftfxsf] ljj0f k|To]s cflys jifsf] klxnf]

dlxgfleq o a+sdf k7fpg kg]5 fy o k|sfsf] lgIf]k sd lng cfpg] rgf

DalGwt a+s jf ljQLo +yfn] k|To]s kfFr jifdf Ps k6s fli6laquoo tsf] blgs klqsfdf

k|sfzg ugsf fy f] DaGwL ljt[t ljj0f cfkmgf j]afO6df d]t fVg kg]5 la

jifDd aemg gcfPsf] jf ssf] xsbfaL kg gcfPsf] lgIf]k sd o a+ssf] a+lsEuml

ljsf sf]ifUacute df hDdf ug kg]5

-$_ Ohfhtkqk|fKt +yfn] nfef+z 3f]if0ff u]sf] ldltn] kfFr jifDd klg DalGwt ]owgL jf

lghsf] xsjfnf f] nfef+z lng gcfPdf k|To]s cflys jif dfKt ePsf] Ps dlxgfleq

]owgLsf] gfd gfd]L lxtsf] ljj0f fli6laquootsf] kqklqsfdf sDtLdf Psk6s k|sfzg

ug kg]5 otf] rgf k|sfzgkl5 klg nfef+zsf] eQmfgL lng gcfPdf DalGwt +yfdf

aeligbfjL gePsf] nfef+z vftfAElig vf]nL sdfGt ug kg]5 oL sdfGt ePsf] nfef+z

sdsf] ljj0f clen]v uL k|sfzg ubf Psdi6 kdf k|sfzg ug lsg]5 fy k|sflzt

ljj0fsf] Ps k|lt o a+sdf k]z ug kg]5

-_ Ohfhtkqk|fKt +yfn]] k|fs[lts JolQm jf gfkmf sdfpg] p2]Zo gfvL yfkgf ePsf

+3divide+yfx -xnfs art a+s d]t_ sf] xsdf dfq art vftf vf]Ng Sg]5 k|fs[lts

JolQmdividegfkmf sdfpg] p2]Zo gfvL yflkt +yfx afx]s cGo +yfdividelgsfojf6 art vftf

vf]n]sf] cjyfdf clanDj aGb ug kg]5 fy jLsfo a+lsEuml dfGotf cgk DalGwt

+yfn] r]sas hfL ug] vftf tyf hfL gug] vftf 5sectofO f]xL cfwfdf r]sas hfL ug]

Jojyf ug kg]5

t pQm Jojyfn] k|fs[lts JolQm afx]ssf cGo +3 +yf sDkgL nufotsf ck|fs[lts

JolQmn] Aofh cfhg xg] uL art vftf afx]ssf cGo vftf vf]Ng afwf kyenofpg] 5g

-^_ Ohfhtkqk|fKt +yfn] k|fs[lts JolQmsf] d2tL lgIf]k jLsf ubf lgIf]kstfsf] art vftf

vf]nL d2tL lgIf]kdf k|bfg ulg] Aofh eQmfgL cjlw (Maturity Period) kZrft lkmtf

xg] sd Totf] art vftfdf cljnDa hDdf xg] Jojyf ldnfpgkg]5

-amp_ Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] sg klg JolQm kmd sDkgL cGo +ul7t +3

+yfxaf6 sg klg k|sfsf] lgIf]k jLsf ubf Totf] lgIf]kdf lbOg] c+lst Aofhb -

Coupon Rate_ afx]s cGo sg klg k|sfsf] zNsdividesldg jf ot cGo zLifsaf6 a+s tyf

ljQLo +yfnfO Jooef kg] sg k|sfsf] cflys ljwf lbg kfOg] 5g

$ fk6L lng Sg]

-_ Ohfhtkqk|fKt +yfn] aFbf g+= df plNnlvt Ldfleq xL Ohfhtkqk|fKt +yf kmd

sDkgL tyf +ul7t +yfFu fk6L lng Sg] 5

-_ pkaFbf -_ df hgs sf n]lvPsf] ePtf klg ljb]zL sf jf cGtfli6laquoo +3divide+yfaf6

sg cflys xfotf jf C0f lngk]df Ohfhtkqk|fKt +yfn] o a+ssf] jLs[lt lng kg]5

ljb]zL db|fdf cflys bfloTj gkg] uL ljb]zL +yf jf lghsf] g]kfn fHodf yflkt +yf


jf klof]hgfaf6 o a+saf6 kj jLs[lt lnO Ohfhtkqk|fKt +yfn] jb]zL db|fdf C0f

tyf cgbfg lng Sg]5g

= l8a]~r tyf cGo C0f pks0fx hfL ug] DaGwL Jojyf

-_ l~rt gf]SfgL afFsL gx]sf Ohfhtkqk|fKt +yfn] a9Ldf cfgf] k|fylds kFhLsf] zt

k|ltztDdsf] l8a]~rdividecGo C0f pks0f hfL ug] jLs[ltsf nflu o a+sdf lgj]bg k]z

ug kg]5 Totf] lgj]bg dfly cfjZos 5fglag uL pkoQm 7fg]df o a+sn] l8a]~r

tyf cGo C0f pks0f hfL ug] jLs[lt lbg lsg]5

-_ l8a]~rdividecGo C0f pks0f hfL ug] a+s tyf ljQLo +yfn] lgisfzg ulPsf] cflys jif

eQmfgL xg] cflys jif jfx]ssf k|To]s jif jflifs dgfkmfaf6 dfgkflts

(Proportionate) cfwfdf sd eQmfgL sf]if (Capital Redemption Reserve) clgjfo kdf

fVg kg]5 t o a+sn] tf]s]sf] Gogtd rQmf kFhL kf ug] k|of]hg afx]ssf] cjyfdf

+yfn] sg cflys jifdf k0f cflys jif eGbf a9L eQmfgL cjlw afFsL x]sf] C0fkq

jfkt eQmfgL sf]ifdf hDdf ug kg] sd afa af]g ]o hfL u]df f] cflys jifdf

eQmfgL sf]if (Capital Redemption Reserve) df sd hDdf ug clgjfo xg] 5g t f]

jifdf hDdf ug kg] sd pQm jif kZrftsf cflys jifxdf yk uL dfgkflts cfwfdf

clgjfo kdf pQm sf]ifdf hDdf ug kg] 5

-_ jfl0fHo a+sxn] cfgf] rQmf kFhLsf] Gogtd k|ltzt afa clgjfo kdf C0f kq

hfL ug kg] 5 otf]] C0fkq )amp( cf dfGtleq hfL gu]df b]xfoadf]lhdsf]

sfjfxL xg]5


ljtf ug f]s nufpg]


t jfl0fHo a+sx Ps cfkdf ufEg]divideufleg] jf k|flKt k|lqmofdf +nUg eO )ampamp cf

dfGtleq PsLs[t sff]af +rfng u]df )amp cfdfGt leq pQm C0fkq hfL u]sf]

cjyfdf pkf]Qm adf]lhdsf] sfjfxL ulg] 5g

-$_ s[lif If]qdf bL3sfnLg fwgsf] pknAwtf xh agfpg s[lif ljsf a+sn] DalGwt

lgsfoaf6 jLs[lt lnO s[lif C0fkq (Agricultural Bond) hfL ug Sg]5

-_ phf If]qdf bL3sfnLg fwgsf] pknAwtf xh agfpg phf If]qdf nufgLsf] cgej xfln

u]sf jfl0fHo a+sxn] DalGwt lgsfoaf6 jLs[lt lnO phf C0fkq (Energy Bond) hfL

ug Sg]5g

^= Ohfhtkqk|fKt +yfn] Ps csfdf lgIf]k vftf vf]Ng] DaGwdf

-s_ Ohfhtkqk|fKt +yfn] o a+saf6 Ohfhtkqk|fKt cGo sg klg a+s tyf ljQLo +yf jf

sg klg k|sfsf] lgIf]k DaGwL sff]af ug] +yfdf Aofh k|fKt xg] uL sg klg k|sfsf]

jb]zL lgIf]k vftf vf]Ng kfOg] 5g

t Ohfhtkqk|fKt aeligvAElig aeliguAElig jusf ljQLo +yfxn] cGo Ohfhtkqk|fKt +yfxdf

dfu]sf] avt lkmtf kfpg] k|sfsf] vftf -Call Deposit_ vf]Ng Sg]5g

-v_ t of] Jojyfn] b]xfo adf]lhdsf sdx Aofh cfhg xg] uL fVg f]s nufPsf] dflgg]

5g

1 sdrfL cjsfz sf]if jfktsf] sd


2 z fjhlgs lgisfg kgM fjhlgs lgisfg xsk|b ]o lgisfgaf6

+sng ePsf] sd hDdf uL Aofh cfhg xg] cyfoL k|s[ltsf lgIf]k vftf

3 ljb]zL db|fsf] vftf

-u_ pkoQm aFbf g+= -v_ afx]ssf Aofh cfhg xg] uL o kj vf]lnPsf d2tL lgIf]k vftfxsf

xsdf f] sf] eQmfgL cjlw -Maturity Period_ dfKt eP kZrft gjLs0f ug kfOg] 5g

amp= LdfeGbf a9L ljQLo |f]t +sng u]df Ldfleq Nofpg] dofjlw

Ohfhtkqk|fKt +yfn] o a+ssf] ljQLo |f]t +sng DaGwL Jojyf cGtut tf]s]sf] Ldf eGbf

a9L xg] uL ljQLo |f]t klrfng u]sf] jf fk6L lnPsf] cayfdf Totf] LdfeGbf a9L +sng

ulPsf] ljQLo |f]t jf fk6L] Ldf eGbf sddf gcfPDdsf] cjlwsf] nflu blgs kdf k|rlnt

a+sbn] xg cfpg] sd DalGwt +yfnfO xhfgf nufpg lsg] 5 fy Totf] +yfsf]

sfosfL k|dvnfO d]t = Ps nfvDd hljfgf nufpg lsg] 5 otf] sd sfosfL

k|dvaf6 JolQmut kdf cnpk ulg] 5

o k|of]hgsf] nflu n]vfkLIf0f ePsf] aeGbf kl5Nnf] ljQLo ljj0faf6 sfod xg cfpg]

k|fylds kFhLnfO cfwf lnO u0fgf ulg] 5 fk6L DaGwL blgs ljj0f xfn o a+s dIf k]z

xFb cfPsf] clgjfo dfHbft DaGwL fKtflxs ljj0f -lgb]zg kmf=g+= =_ df Pp6f 5sect fk6L zLifs

sfod uL fk6L lnOPsf] sn sd vnfpg kg]5

= fjhlgs ]o lgisfzg DaGwdf

Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] ~rfngdf cfPsf] ldltn] tLg jifleq jfwf0fsf]

nflu 56ofOPsf] ]o laqmL ljt0f uL Sg kg]5 fy k|rlnt lwtf]kq DaGwL sfggsf]

cwLgdf xL fjhlgs kdf kgM ]o lgisfzg (Further Public Issue) ug Sg]5g

(= ]o lgIf]k of]hgf ~rfng ug Sg]]

Ohfhtkqk|fKt +yfn] b]xfo adf]lhdsf zt cGtut xL ]o lgIf]k (Share Deposit_ of]hgfx

~rfng ug Sg]] 5g Mndash

-s_ ]o lgIf]k of]hgf cGtut art ug] artstfxiquestn] pQm sDkgLsf] ]o vlb ug -

+yfks dx_ rfx]sf] cjyfdf a+s tyf ljQLo +yf DaGwL P]g )amp tyf o a+saf6

hfL ePsf] PsLs[t lgb]zg tyf Ohfhtkq k|bfg ulg] gLltdf pNn]v ePsf k|fjwfgxiquest

cgf +yfks xg tf]lsPsf] of]Uotfxiquest kf u]sf] xg kg]

-v_ ]o lgIf]k of]hgf cGtut hDdf ePsf] lgIf]knfO fwf0f ]odf -+yfks dx_ kljtg

ug rfxg] lgIf]kstfxiquestn] lwtf]kq sff]af DaGwL k|rlnt P]gdf pNn]v ePsf Jojyf

Pjd k|lqmofxiquest kfngf ug kg] oL artstfxiquestnfO +yfks dxsf] ]o k|bfg ug]

dodf a+s tyf ljQLo +yfn] g]kfn lwtf]kq af]8af6 d]t clgjfo kdf jLs[lt lnP

dfq OR5s artstfxnfO +yfks ]o lbg kg]

-u_ pQm of]hgf cGtut xefuL eO +yfks ]o vlb ug rfxg] artstfxiquestnfO a+s tyf

ljQLo +yf DaGwL P]g )amp o a+sn] hfL u]sf gLltut Jojyfxiquest tyf cGo

k|rlnt P]g sfggsf] cwLgdf xL k|rlnt lwtf]kq DaGwL P]g lgod lgb]lzsfsf] kfngf

uL cfjZos k|lqmof kf u] dfq +yfks dxsf] ]o vlb ug Sg] eGg] Joxf]f

fjhlgs hfgsfLsf nflu k|sflzt xg] fdu|L DalGwt sDkgLsf] cfGtls gLltdividelgoddf

d]t ki6Fu pNn]v xg kg]

)= xfos cfjlws C0fkq tyf eQmfgL of]Uo ckljtgLo cu|flwsf ]o hfL ug Sg]

Ohfhtkqk|fKt +yfn] If0f gflvPsf] xfos cfjlws C0fkq (Subordinated Term Debt)

eQmfgLof]Uo ckljtgLo cu|fwLsf ]o (Redeemable Non-Convertible Preference Share) hfL

ubf o DaGwL cGo Jojyfsf cltlQm lgDg ztxsf] cwLgdf xL ug kg]]5 Mndash


-_ C0fkq sg klg If0f gfvL lgisfzg ug kg]

-_ C0fkqsf] cjlw tf]s]sf] xg kg]

-_ C0fkqdivideeQmfgLof]Uo ckljtgLo cu|flwsf ]odf k|bfg ulg] Aofhdividenfef+z eQmfgL ug]

cjlw jflifs Aofhb k|ltztdf tf]Sg kg] Aofhb kljtg ug gkfOg] cflht Aofh

sddf cfos P]g cgf cfos nfUg]dividenufpg] Jojyf ug kg]

-$_ Ohfhtkqk|fKt +yf lj36g ePsf] cjyfdf C0fkqdivideeQmfgLof]Uo ckljtgLo cu|fwLsf

]osf] eQmfgL lgIf]kstfeGbf kl5 dfq xg]

-_ C0fkqdivideeQmfgLof]Uo ckljtgLo cu|flwsf ]o hfL ePsf] ldltn] ^ dlxgfleqdf g]kfn

lwtf]kq ljlgdo ahfdf rLs[t ug kg]

-^_ C0fkqdivideeQmfgLof]Uo ckljtgLo cu|flwsf ]o lgisfzg ug cl3 tof ulg] ljj0fkq

o a+ssf] xdlt lnP dfq k|sflzt ug kg]

-amp_ C0fkqdivideeQmfgLof]Uo ckljtgLo cu|flwsf ]osf] sd eQmfgL ug lhgf ulg] kFhL

lkmtf hu]8f sf]if (Capital Redemption Reserve) sf] Jojyf ug lgDgfgf sf]if lhgf

u]sf] xg kg]

-s_ lgisfzg ulPsf] cflys jif eQmfgL xg] cflys jif Totf] eQmfgL sf]if

(Redemption Reserve) df sg sd ljlgof]hg gu] klg xg]

-v_ eQmfgL cjlw afFsL x]Dd Tokl5sf k|To]s jif jflifs dgfkmfaf6 sDtLdf

dfgkflts (Proportionate) cfwfdf sd 56ofpg kg]

-u_ v08 -v_ adf]lhd dfgkflts cfwfdf 56ofpg kg] sd eGbf a9L sd 56ofpg]

ePdf sg cflys jifdf slt sd 56ofpg] xf] ki6 pNn]v ug kg]

t o a+sn] tf]s]sf] Gogtd rQmf kFhL kf ug] k|of]hg afx]ssf] cjyfdf +yfn] sg

cflys jifdf k0f cflys jif eGbf a9L eQmfgL cjlw afFsL x]sf] C0fkq jfkt eQmfgL

sf]ifdf hDdf ug kg] sd afa af]g ]o hfL u]df f] cflys jifdf eQmfgL sf]if

(Capital Redemption Reserve) df sd hDdf ug clgjfo xg] 5g t f] jifdf hDdf ug

kg] sd pQm jif kZrftsf cflys jifxdf yk uL dfgkflts cfwfdf clgjfo kdf

pQm sf]ifdf hDdf ug kg] 5

-_ Private placement sf] cfwfdf laqmL ulg] C0fkqdivideeQmfgLof]Uo ckljtgLo cu|flwsf

]osf] DaGwdf sg +3divide+yfFu clu|d sg Demftf ePsf] eP f] Demftfsf] k|ltlnkL

k]z ug kg]

-(_ olb sg kIfn] f] kIfnfO 56ofOPsf] C0fkqdivideeQmfgLof]Uo ckljtgLo cu|flwsf ]o

vlb gu]df f] csf] kIfnfO laqmL ug] Jojyf ug kg]

-)_ C0fkqdivideeQmfgLof]Uo ckljtgLo cu|flwsf ]odf cflht Aofh nufgLstfxnfO slxn]

eQmfgL ug] eGg] ljifodf ljj0fkqsf] aeligAofhdividenfef+z eQmfgL ug] do (InterestPreferred

Dividend Payment Timing)AElig zLifs cGtut ki6 pNn]v ug kg]

-_ C0fkqdivideeQmfgLof]Uo ckljtgLo cu|flwsf ]odf cfj]bg ug] k|To]s cfj]bsnfO lghn]

cfj]bg u]sf] sddf cfj]bg u]sf] ldltb]lv afF8kmfF8 xg] lbgDdsf] cjlwsf nflu k|rlnt

ahfsf] bn] vl08t cjlwsf] Aofh (Broken Period Interest) k|bfg ug kg] f] ljifodf

ljj0fkqdf ki6 pNn]v ug kg]

-_ C0fkqdivideeQmfgLof]Uo ckljtgLo cu|flwsf z]o eQmfgL u]kl5 aFbf g+= sf] pkaFbf g+=

o aFbfsf] pkaFbf g+ amp adf]lhd sfod u]sf] eQmfgL dfof]hg sf]if -Capital

Redemption Reserve_ df afFsL x]sf] sdnfO kFhLsf]if dfof]hg sf]ifdf sdfGt ug

kg] 5 kFhL dfof]hg sf]ifdf hDdf ePsf] sdaf6 af]g ]odfq hfL ug lsg] 5

= aLdf of]hgf DaGwdf

Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] lgIf]k jLsf ubfsf] avtdf g vftfx aLdf xg]

Jojyf ug] ePdf jLldt vftfsf Ps k|s[ltsf lgIf]kstfxsf aLrdf sg lje]b gxg] tyf

lgIf]kstfnfO yk Jooef gkg] uL otf] of]hgf ~rfng ug Sg] 5g aLdfn]v -Insurance


Policy_ df pNn]v ulg] ]jf zt ljwfxsf] DaGwdf jLldt lgIf]kstfnfO lgIf]k jLsf ubf

s avtdf ki6 hfgsfL ufpg kg]5

= lgIf]k +sng sfonfO cfsifs agfpg pkxf DaGwL sfoqmd ~rfng ug gkfOg] DaGwdf

a+s tyf ljQLo +yfxn] lgIf]k +sng ubf g rfFbLsf lSsf nufot sg klg lsldsf

pkxfx k|bfg ug kfOg] 5g

= lgIf]k If0f ufpg] DaGwdf

o a+saf6 Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] cfgf] +yfdf k|fs[lts JolQmsf gfddf

art tyf d2tL vftfdf x]sf] = nfvDdsf] lgIf]k lgIf]k tyf shf If0f sf]ifAElig Fu If0f

ug]divideufpg] Jojyf ug kg] f] sdnfO j[l4 uL qmdzM = nfvDdsf] lgIf]k lgIf]k tyf

shf If0f sf]ifAElig Fu If0f ufpg] cfjZos Jojyf ldnfpg kg]5

fy Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] cfgf] +yfdf x]sf] = nfv kofFDdsf]

JolQmut art tyf d2tL lgIf]ksf] sd Totf lgIf]kstfsf] +VofTds ljj0f qdfls kdf

qodf dfKt ePsf] Ps dlxgfleq lgIf]k tyf shf If0f sf]ifnfO pknAw ufpg kg]5

$= ljb]zL nufgLaf6 cflht nfef+z sdsf] lgIf]k vftf vf]Ng] DaGwdf

ljb]zL nufgLstfn] g]kfnleq nufgL uL cfhg u]sf nfef+z sd DalGwt b]zsf] sfL

lgsfo jf s]Gb|Lo a+ssf] xdtLdf a+s tyf ljQLo +yfdf d2tL vftf vf]nL hDdf ug Sg] f]

lgIf]k tyf lgIf]kaf6 cflht Aofhsf] lKof6laquoLog (Repatriation) b]xfosf] ztdf ljb]zL ljlgdo

JojYffkg ljefuaf6 jLs[lt lnP dfq ug kfpg] Jojyf sfod ulPsf] 5 Mndash

ztxM

-_ ljlgdo b Aofhb nufotsf sg klg hf]lvd DalGwt nufgLstfn] g axg ug kg]

-_ otf] d2tL lgIf]ksf] cjlw sDtLdf jifsf] xg kg] Totf] lgIf]ksf] lwtf]df sg lsldsf]

shf lng gkfpg]

-_ otf] lgIf]k vftf vf]Ng cl3 o a+ssf] ljb]zL ljlgdo Jojyfkg ljefusf] kj jLs[lt

lngkg]

-$_ otf] lgIf]k tyf Aofhsf] cwjflifs ljj0f o a+ssf] ljb]zL ljlgdo Jojyfkg ljefudf

k]z ugkg]

= vf]hL jrfpm


PsLs[t lgb]zg )amp^ sf] ljQLo |f]t +sng DaGwL Jojyf O=k|f= lgb]zg g+= ^divide)amp^

af6 hfL ulPsf] lgb]zg tyf f] kZrft ldlt )ampamp ebf ut]Dd hfL ePsf o





g]kfn fi6laquo a+s

s]Gb|Lo sfofno



ljkGg ju tyf tf]lsPsf If]qdf k|jfx ugkg] shf DaGwL Jojyf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfn] ljkGg ju tyf tf]lsPsf pTkfbgzLn If]qdf

k|jfx ugkg] shfxsf] DaGwdf g]kfn fi6laquo a+s P]g ) sf] bkmf amp( n] lbPsf] clwsf k|of]u uL

b]xfosf lgb]zg hfL ulPsf] 5

1 aeligOhfhtkqk|fKt aeligsAElig aeligvAElig aeliguAElig jusf a+s tyf ljQLo +yfxn] cfgf] sn shf fk6 -laN

vlb tyf l8sfp06d]t_ sf] Gogtd =) k|ltzt ljkGg judf shf k|jfx ug kg]5

o lgb]zgsf] k|of]hgsf nflu aeligljkGg juAElig eGgfn] Gog cfo ePsf vfuL fdflhskdf

lk5l8Psf dlxnf hghflt blnt ju kms 9+un] Ifd JolQmx LdfGts[t dbfo tyf

fgflsfg sflnu9 dhb eldxLg kljfnfO Demg kb5 ljkGg jusf] cflys tyf

fdflhs pTyfgsf] nflu ~rfng xg] jf]hufdns n3 pBdx ~rfng ug o a+saringff

tf]lsPsf] LdfDd k|jfx xg] n3 shfnfO aeligljkGg ju shfAElig cGtut u0fgf ug kg]5

2 ljQLo sff]af ug Ohfhtkqk|fKt +yf tyf gofF vf]lng] jf tf]Gglt eO sff]af ~rfng

u]sf] jifkl5sf] qdfls cjlwdf ^ dlxgf cl3sf] sn afFsL shf fk6sf] cfwfdf ljkGg

judf clgjfokn] shf k|jfx ug kg]5

3 Ohfhtkqk|fKt +yfn] lgDg cgf k|ToIf kdf k|jfx u]sf] shfnfO ljkGg judf k|jfx ePsf]

shfdf u0fgf ulg]5

-s_ ljkGg jf Gog cfo ePsf JolQmnfO n3 pBd jf Jojfo ~rfng ug fdlxs hdfgLdf

k|lt bodivideJolQmnfO k|bfg u]sf] a9Ldf tLg nfv kofFDdsf] n3 shf ljut bO

jifb]lv shf pkef]u uL cn judf k]sf dx bodivideJolQmsf] xsdf kfFr nfv

kofDd k|bfg u]sf] n3 shf

-v_ gjLs0fLo phf k|ljlw cGtut 3]n fo ljBt k|0ffnL -Solar Home System_ fo rnf] -

Solar Cooker_ fo 8flaquoo -Solar Dryer_ fo jf6 kDk -Solar Pump_ afof]UofF -Biogas_

wflPsf] kfgL 366 -Improved Water Mill_ wflPsf] rnf] -Improved Cook Stoves_

k|of]hgdf k|ltkljf bO nfv kofFdf gj9g] uL k|jfx u]sf] shf ljut bO jifb]lv shf

pkef]u uL cn judf k]sf C0fLsf] xsdf otf] Ldf tLg nfv kof sfod ulPsf]

-u_ ljkGg jf Gog cfo ePsf JolQmnfO n3pBd jf Jojfo ~rfng ugsf nflu jLsfof]Uo

lwtf] lnO jf fdlxs hdfgLdf k|lt bo kfFr nfv kofFdf ga9g] uL pknJw ufPsf]

n3 pBd shf ljut bO jifb]lv shf pkef]u uL cn judf k]sf dx bosf]

xsdf ft nfv kof Ldf sfod ulPsf]

-3_ jb]lzs f]hufdf hfg] JolQmxnfO lwtf] lnO jf glnO pknAw ufPsf] k|ltJolQm =

Psnfv krf xhfDdsf] shf

-ordf_ g]kfn sfsf] ojf jf]huf tyf f]huf k|lzIf0f sfoqmd cGtut jb]lzs f]hufdf

hfg] sfdbfnfO g]kfn sfn] tf]s]sf] a+ssf] dGjodf sg klg aeligsAElig jusf

Ohfhtkqk|fKt +yfn] k|bfg u]sf] jb]lzs f]huf shf


-r_ ljkGg ju shf k|fKt ug of]Uo JolQmdividedbfon] Psn jf fdlxskdf un+rfsf] nflu

cfjZos kg] pmg pTkfbg ug] k|of]hgfy e]8fkfng ug jf un+rf aGg] tfg fVgsf nflu

a+s tyf ljQLo +yfxjf6 jLsfof]Uo lwtf] lnO k|lt kljf = nfvdf ga9g] uL -

ljut bO jifb]lv ljkGg ju shf pkef]u uL cn judf k]sfsf] nflu = $ nfv xg]_

k|jfx ePsf] shf

TouL ljkGg ju shf k|fKt ug of]Uo LdfGtLs[t dbfo tyf fgf lsfg jf lsfg

dbfon] dnvfb tyf ljpljhg vlb fdlxs kdf pTkfbg e08f0fsf] nflu zLt e08f

-Cold Storage_ lgdf0f pTkfbgsf] ahfLs0f fgf l+rfO snf] ofnf] 6ojj]n h8fghtf

p2]Zosf nflu klg a+s tyf ljQLo +yfxaf6 jLsfof]Uo lwtf] lnO k|lt kljf =

nfvdf ga9g] uL k|jfx ulPsf] shf fy tsfL v]tL kmnkmn kzdividek+IfLkfng

dTokfng dfLkfng hl8a6L pTkfbg tyf s[lif pkh e08f0fhtf Jojfosf] nflu k|lt

kljf = $ nfv iquestkofFDdsf] shf lsfgxnfO tsfL tyf kmnkmn e08f0f

k|df0fsf] cfwfdf k|bfg ulPsf] = $ nfv iquestkofFDdsf] shf

-5_ dlxnfxaringff ~rflnt n3 pBdnfO a+s tyf ljQLo +yfaf6 k|jfx ePsf] = $

nfvDdsf] shf fy dlxnfxaringff ~rflnt n3 pBdnfO a+s tyf ljQLo +yfaf6

DalGwt klof]hgfsf] lwtf]df k|jfx ePsf] = amp nfvDdsf] klof]hgf shf

oL shf k|jfx ubf k|rlnt sfggsf] cwLgdf xL klof]hgfsf] lwtf]df k|jfx ugkg] 5

lgIf]k tyf shf If0f lgudaf6 clgjfo kdf If0f ug] ufpg] Jojyf d]t ldnfO

k|jfx ug kg]5

-h_ u|fdL0f If]qdf ul7t pkef]Qmf ldlt jf Totf] If]qdf sfot xsfL +yf dfkmt

fdbflos l+rfO k|0ffnL]df k|jfx u]sf] shf tyf u|fdL0f If]qdf 6laquoofS6 y|] tyf cGo

s[lif cfhf vlb ug] k|of]hgsf] nflu k|jfx ePsf] shf

-em_ dfWolds tyf pRr dfWolds tx xsf] k|fljlws tyf Jofjflos lzIff cWoogsf] nflu

ljkGg kljfsf ojfxnfO a+s tyf ljQLo +yfxaf6 lagf lwtf]df k|jfx xg] =

nfvDdsf] shf oL k|jfx xg] shfsf] lgIf]k tyf shf If0f sf]ifaf6 clgjfo kdf

If0f ug] ufpg] Jojyf ug kg]5

-`_ ljkGg 3kljfxnfO nlIft uL gjLs0fLo phf k|a4g ug] p2]Zon] cfof]hgfsf] sn

nfutsf] ) k|ltzt jf f] eGbf a9L nufgL ug] pkef]Qmf ldlt xsfL lghL tyf

fjhlgs lghL fem]bfL jfldTjdf cfwflt ))) lsnf]jf6 IfdtfDdsf n3 tyf fgf

hnljBt cfof]hgf )) lsnf]jf6 lks IfdtfDdsf fo ldlg u|L8 )) lsnf]jf6

IfdtfDdsf] UofLkmfo k|ljlw )) lsnf]jf6 IfdtfDdsf] jfo tyf fo jfo phf

ldlgtt k|0ffnL )) 3gld6 IfdtfDdsf] +yfut jfof]Uof Knf06 htf klof]hgfdf

a+s tyf ljQLo +yfxn] pkef]Qmf ldlt jrt tyf C0f xsfL jfx]ssf ljifout

xsfL lghL tyf fjhlgs lghL fem]bfL +yfnfO k|bfg ug] = sf]8Ddsf] shf

tyf fk6

-6_ fgf lsfg jun] cGgafnL +If0f ug] k|of]hgfy fdlxs jfldTjdf sf]N86f]]h yfkgf

ug rfx]df f]sf] nflu k|jfx xg] k|lt kljf iquest= nfvDdsf] shf

-7_ rfnsxnfO cfg jfldTjdf lSf ljBtLo lSf c6f] lSf ljBtLo 6]Dkf] vlb uL

cfkm ~rfng ug] k|of]hgsf nflu pQm lSfs lwtf]df k|jfx ePsf] shf

-8_ u|fdL0f If]qdf sfot xsfL +yfnfO s[lif DaGwL kf]i6 xfe]i6 ]jf pknAw ufpg]

klof]hgf ~rfngsf] nflu a+s tyf ljQLo +yfxn] k|bfg ug] = sf]8Ddsf] shf

tyf fk6

-9_ lk5l8Psf cNk+Vos hflt sDjfL dQm sdof xlnof sDnL jfbL dbfo cflbnfO 3

lgdf0f ug a+s tyf ljQLo +yfn] lagf lwtf] k|bfg u]sf] = nfvDdsf] shf


-0f_ art tyf C0f DaGwL sff]af ug] xsfL +yfx afx]s cGo DalGwt ljifout

xsfL +yfn] dx bo dfkmt fdlxs v]tL tyf kzdividek+IfLkfng ug] k|of]hgsf] nflu

k|lt bo = nfv klRr xhf ggfpoundg] uL dx bo +Vofsf] cfwfdf shf Ldf

sfod xg] uL k|jfx ePsf] clwstd = Ps sf]8Ddsf] shf

oL k|jfx ePsf] shf bkof]u ePsf] kfOPdf Totf] shfnfO vfj shfdf juLs0f uL

) k|ltzt hf]lvd ef sfod ug kg]5

-t_ hnljBt klof]hgfn] yfgLo aflGbfxsf nflu 56ofPsf] ]o vLb ug k|jflxt k|lt

kljf = krf xhf Ddsf] shf

-y_ g]kfn sfaf6 jLs[t eO sfofGjogdf cfPsf] aeligxlnotk0f shfsf nflu Aofh cgbfg

DaGwL PsLs[t sfoljlw )ampAElig adf]lhdsf] = ) nfvDdsf] Jojflos s[lif tyf

kzkG5L shf = nfvDdsf] dlxnf pBdzLn shf pQm sfoljlwdf plNnlvt cGo

xlnotk0f shfx Pjd = nfvDdsf] s[lif pBd xtsnf tyf Lkdns Jojfo

k|j4g shf

-b_ fgf tyf n3 JojfoxnfO rndividecrn DklQ lwtf] lnO jf pBddivideklof]hgf lwtf] lnO

k|jflxt = ) nfvDdsf] shf

4 Ohfhtkqk|fKt +yfxaf6 lgDg cgf ck|ToIf kdf k|jfx ePsf] shfnfO ljkGg judf k|jfx

ePsf] shfdf u0fgf ulg]5

-s_ ljkGg judf shf k|jfx ug] ztdf o a+saf6 aelig3AElig jusf] Ohfhtkqk|fKt +yfxnfO

+yfut Ifdtf tyf +yfut hdfgLdf k|jfx u]sf] cfjlws k|s[ltsf] yf]s shf

-v_ uljLsf] ]vfdlg x]sf ljkGg jf Gog cfo ePsf hgtfsf] cfo tyf f]huf a9fpg o

a+saf6 Ohfhtkqk|fKt aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfn] dNofIacuteg uL of]Uo

7fg]sf u|fdL0f If]qdf yfkgf eO sfot xsfL +yfxnfO ljkGg judf nufgL ug] uL

yf]s shf pknAw ufpg Sg]5g

-u_ fgf lsfg xsfL +yf Pjd n3 ljQ sff]af ug] +yfxnfO yf]s shf k|jfx ug]

p2]Zon] yfkgf ePsf aelig3AElig jusf n3ljQ ljsf a+snfO k|jfx ulPsf] yf]s shf

-3_ o a+saf6 Ohfhtkqk|fKt ljQLo +yfxn] aeligsAElig aeligvAElig aeliguAElig jusf Ohfhtkqk|fKt

a+sdivideljQLo +yfaf6 shf lnO jb]lzs f]hufdf hfg] sfdbfnfO k|jfx u]sf] = Ps nfv

krfxhf Ddsf] shf pkoQm shf DalGwt aeligsAElig aeligvAElig aeliguAElig jusf Ohfhtkqk|fKt

a+sdivideljQLo +yfsf] ljkGg ju shf nufgLdf dfq u0fgf ulg] 5

-ordf_ a+s tyf ljQLo +yfn] ljkGg ju shfdf u0fgf ug] k|of]hgsf nflu pknAw ufPsf] yf]s

shf k|fKt ug] +yfaf6 k|To]s ^divide^ dlxgfdf shfsf] k|of]u ljkGg judf g ePdividegePsf]

DaGwdf ljj0f lng kg] tyf oL pknAw ufOPsf] yf]s shf bkof]u ePsf] kfOPdf

bkof]u ePsf] shf afasf] sd ljkGg judf u0fgf ulg] 5g

= Ohfhtkqk|fKt a+s tyf ljQLo +yfn] aelig3AElig jusf] ljQLo +yfsf] +yfks ]odf u]sf]

nufgLnfO d]t ck|ToIf kdf ljkGg judf k|jfx ulPsf] shf x u0fgf ulg] 5

^= Ohfhtkqk|fKt +yfxaf6 ljkGg ju shf cGtut n3ljQ ljQLo +yfxn] k|fKt u]sf] shf

sd zt k|ltzt ljkGg judf clgjfo kdf shf k|jfx ug kg]5 f] cgk nufgL gePdf

Ohfhtkqk|fKt +yfxaf6 n3ljQ ljQLo +yfxnfO k|jfx xg] Totf] sn yf]s shf ljkGg ju

shfdf u0fgf xg] 5g

amp= ljkGg judf k|jfx ulPsf] shf u0fgf ubf ^ dlxgf cl3sf] sn afFsL shf fk6 -laN vlb

tyf l8sfp06 lxt _ sf] cfwfdf k|To]s qodfdf cyft cf]h k rt cf dfGtdf

ulg] 5


= Ohfhtkqk|fKt jfl0fHo a+s -aeligsAElig ju _ ljsf a+s -aeligvAElig ju _ ljQ sDkgL -aeliguAElig ju _ af6

k|ToIf kdf lgDg ztxsf] cwLgdf xL cktfnnfO k|jfx xg] shfnfO ljkGg ju shfdf u0fgf

ulg]5

-s_ dgfkmf ljt0f gug] sDkgLsf] kdf Totf] cktfn DalGwt lgsfodf btf ePsf] xg kg]

-v_ DalGwt a+sdivideljQLo +yfn] o k|of]hgsf nflu cfgf] k|fylds kFhL -Core Capital_ sf]

a9Ldf k|ltzt Ddsf] shf sd dfq k|jfx ug Sg]

-u_ DalGwt cktfnn] g]kfn sfsf] DalGwt lgsfoaf6 ~rfng jLs[lt k|bfg ul+bf

tf]lsPsf Dk0f ztxsf] k0f kfngf u]sf] xg kg]

-3_ DalGwt cktfnn] cfgf] sn zYof Ifdtfsf] Gogtd ) k|ltzt zYof lgMzNs kdf

ljkGg jusf hgtfxnfO pknAw ufpg] uL cfjZos Jojyf ldnfPsf] xg kg]

-ordf_ dfly v08 -s_ b]lv -3_ Dd plNnlvt ztx kf ePsf] olsg u] dfq DalGwt a+s

tyf ljQLo +yfn] shf k|jfx u]sf] xg kg]

-r_ pkoQm dfkb08 kf u]sf u|fdL0f If]qdf +rflnt fdbflos cktfnnfO a+s tyf ljQLo

+yfxiquestaf6 k|ToIf iquestkdf k|jfx xg] iquest= sf]8Ddsf] shfnfO d]t ljkGg ju shfdf

u0fgf ulg]5

(= Gog nfut cfjf -Low Cost Housing_ shfnfO ljkGg judf u0fgf ug] DaGwdf

a+s tyf ljQLo +yfxaf6 ljkGg judf u0fgf xg of]Uo JolQmxsf nflu dfq 3hUuf vlb

tyf 3 lgdf0f shfsf] cfjZostf kf ug] p2]Zon] b]xfo cgfsf] ztsf] cwLgdf xL k|bfg

ePsf] shfnfO d]t ljkGg jusf] shfdf u0fgf ulg] 5

-s_ lIft lwtf] lnO fdlxs jf JolQmut cfwfdf k|ToIf jf ck|ToIf kdf k|bfg xg] = amp

nfvDdsf] shf

-v_ DalGwt a+s tyf ljQLo +yfsf] cfgf] shf gLltdf oL ljkGg junfO 3hUuf vlb

tyf 3 lgdf0f shf k|bfg ug] DaGwdf ki6 kdf pNn]v u]sf] xg kg]

-u_ otf] shf k|bfg ubf k|rlnt P]g sfgg tyf o a+ssf] gLlt lgb]zg adf]lhdsf] Dk0f

k|lqmof kf u]sf] xg kg]

-3_ ljkGg ju eGgfn] dfly aFbf g+= df plNnlvt klefiff cgf Gog cfo ePsf vfuL

fdflhskdf lk5l8Psf dlxnf hghflt blnt ju kms 9+un] Ifd JolQmx

LdfGts[t dbfo tyf fgflsfg sflnu9 dhb eldxLg kljfnfO Demg kb5

)= ojf tyf fgf JojfoL jf]huf sf]if DaGwdf

= a+s tyf ljQLo +yfn] ljkGg judf k|jfx ug kg] k|ltzt -aeligsAElig ju_ = k|ltzt -aeligvAElig

ju_ k|ltzt -aeliguAElig ju_ sdsf] Ps ltxfO sd g]kfn sf cy dGqfno ojf tyf

fgf JojfoL jf]huf sf]if -okl5 sf]if egLPsf]_ sf] gfddf cfg +yfdf vf]lnPsf]

vftfdf hDdf ug kg]5 a+s tyf ljQLo +yfn] pkoQm plNnlvt sdeGbf a9L sd

pSt vftfdf hDdf ug o Jojyfn] afwf ku]sf] dflgg] 5g sf]ifdf hDdf ePsf] sd

DalGwt a+s tyf ljQLo +yfn] sf]ifnfO k|jfx ulPsf] shf dflgg]5 oL hDdf

ulPsf] sdnfO ljkGg judf u0fgf ulg] 5

= a+sdivideljQLo +yfn] pkaFbf g+= cgf k|jfx u]sf] shf hgs cjyfdf shfdividefk6sf]

juLs0f shf gf]SfgL Jojyfsf] k|of]hgsf] nflu cn shfdf dfj]z ulg]5 ouL

a+sn] otf shfsf] nflu hf]lvd ef k|bfg ubf Capital Adequacy Framework cGtut Claims

on Government zLifsdf fVg Sg] aeligvAElig aeliguAElig jusf ljQLo +yfn] otf shfdf zGo

hf]lvd ef k|bfg ug Sg] 5


= vftf vf]Ng] vftf ~rfng ug] shf Dacuteftfdf xtfIf ug] clVtofL lxtsf] sfuhft

lnO aeligojf tyf fgf JojfoL jf]huf sf]ifAElig sf] gfddf a+s tyf ljQLo +yfn] vftf

vf]Ng kg]5

$= a+s tyf ljQLo +yfaf6 sf]ifnfO k|jfx ulPsf] pkaFbf g+= sf] sd rQmf ug] bfloTj

sf]ifsf] xg]5

= sf]if a+s tyf ljQLo +yf larsf] Dacuteftf cgrL amp= df pNn]v eP adf]lhd ug

kg]5 o k|of]hgsf] nflu pSt Demftf afx]s cGo sg sfuhft cfjZos kg]5g

^= a+s tyf ljQLo +yfn] ojf tyf fgf JojfoL jf]huf sf]if -~rfng_ lgodfjnL

)^ cGtut ojf tyf fgf JojfoLxnfO klof]hgf dfq lwtf] lnO bO nfvDdsf] shf

nufgL u]df Totf] shfnfO ljkGg judf u0fgf ulg]5 t pkaFbf g+= df pNn]v ePsf]

hDdf ugkg] sddf ssectf ug kfOg] 5g otf] shf k|jfx ubf b]xfo adf]lhdsf Jojyfx

nfu xg] 5g M

s= Jojfosf] p2]Zo cgf shf cjlw a9Ldf kfFr jifDdsf]] xg]5 a+s tyf ljQLo

+yfsf] lgodfgf tf]s]sf] lstfdf aacutefpg kg] uL DalGwt a+s tyf ljQLo

+yfn] lstf tf]Sg]5 fFjf Aofh eStfgL 56 cjlw (Grace Period) sf]ifn] tf]s]

cgf xg]5

v= DalGwt JolStn] ug] jf]hufdns JojfoFu DalGwt rn crn DklQ g

Dk0f fFjf Aofh eStfg gxGh]nDd a+s tyf ljQLo +yfn] k|bfg u]sf] shfsf]

lwtf] xg]5

u= shf jLs[t ug] jf gug] Dk0f clwsf a+s tyf ljQLo +yfdf gLlxt xg]5

3= pkf]St adf]lhd shfsf] hf]lvd tyf C0f cnpk ug kg] bfloTj DalGwt a+s

tyf ljQLo +yfdf xg]5

amp= a+s tyf ljQLo +yfn] pkaFbf g+= ^ adf]lhdsf] shf k|bfg ug ojf tyf fgf JojfoL

jf]huf sf]ifaf6 jflifs amp k|ltzt Aofhdf kgshf lng Sg] 5

= sf]ifsf] ~rfng ojf tyf fgf JojfoL jf]huf sf]if -~rfng_ lgodfjnL )^ shf

tyf aLdf Jojyf DaGwL lgb]lzsf )^ o a+saf6 hfL o lgb]zgdf pNn]v eP

adf]lhd xg]5

(= dfly hgs sf n]lvPsf] ePtfklg Ohfhtkqk|fKt a+s tyf ljQLo +yf -aelig3AElig ju afx]s_

n] ljkGg judf u0fgf xg] ojf tyf fgf JojfoL jf]huf sf]ifdf hDdf ugkg] sd

csf] klkqaf6 rgf hfL gePDd ldlt )^^dividedivide^ sf] klkq cgf )^^

rtdfGtb]lv nfu xg] uL pQm sf]ifdf sd hDdf ugkg] 5g t oL ojf tyf fgf

JojfoL jf]huf sf]ifdf tTsfnnfO sd hDdf ug gk] tfklg a+s tyf ljQLo +yfn]

o lgb]zgsf] aFbf g+= cgfsf] bn] ljkGg judf k|jfx ugkg] sd kjjt g nufgL

ug kg]5

= ljkGg judf k|jflxt shf DaGwL g]=f= a+s lgb]zg kmffd g+= (= cgfsf] qdfls ljj0f

o a+ssf] DalGwt klj]If0f ljefudf qodf dfKt ePsf] ldltn] lbgleq k]z ug kg]5

= DalGwt Ohfhtkqk|fKt +yfn] ljkGg judf k|jfx ulg] shf DaGwL gLltut Pjd k|lqmofut

JojyfnfO cfgf] shf gLltdf ki6 kdf pNn]v ug kg]5

= cGo lgb]zgdf hgs sf n]lvPsf] ePtfklg fdlxsdivideJolQmutdivide+yfut hdfgLdf k|ToIf jf

ck|ToIf kdf ljkGg judf u0fgf xg] uL k|jfx ulPsf] shfsf] nflu cltlQm la k|ltzt yk

shf gf]SfgL Jojyf ug kg] 5g

$= ljkGg judf k|jfx ug] uL k|fKt fk6L sdnfO nlIft judf k|jfx guL f] afktsf] sd Aofh

cfhg xg] uL sg klg a+s tyf ljQLo +yfdf hDdf ug kfOg] 5g t o Jojyfn] aelig3AElig


jusf Ohfhtkqk|fKt +yfsf] xsdf shf Ldf -Line of Credit_ pkof]u ug afwf kyenofPsf] dflgg]

5g

= dfly plNnlvt aFbf -$_ adf]lhdsf] yf]s shf k|jfx ug] +yfn] p2]Zo adf]lhd Dk0f yf]s shf

sd k|jfx u]dividegu]sf] ljj0f lnO f]sf] k|dfl0fs0f uL k|To]s cflys jifsf] df3 fpg

dfGtdf DalGwt klj]If0f ljefunfO hfgsfL lbg kg]5

^= Ohfhtkqk|fKt +yfn] ljkGg judf k|jfx ugkg] shf DaGwL lgb]zg adf]lhdsf] shf k|jfx

gu]df jf sd k|jfx u]df Gogtd kdf kofpg kg] sddf xg cfpg] gku sddf g]kfn fi6laquo

a+s P]g ) sf] bkmf adf]lhd DalGwt Ohfhtkqk|fKt +yfn] f] u0fgf cjlwdf shfdf

lng] clwstd Aofhbn] xg] sd xhfgf nufOg] 5 oL xhfgf nufpFbf Totf] gku sdsf]

qdfls kdf xg cfpg] Aofh sd lgwf0f uL f]xL afasf] sd xhfgf sd sfod ulg]5

t clGtd C0fbftf DaGwL ljwf pkof]u ug] Ohfhtkqk|fKt +yfsf] xsdf f] shfdivideljwf

k|fKt u]sf] ldlt b]lv ljkGg ju shf k|jfx gu]sf] sf0fn] f] shfsf] Ldf gkuL nfUg] xhfgfdf

plNnlvt clGtd C0fbftf ljwf sfod x]Dd 56 k|bfg ulg] 5

o a+saf6 g]kfn fi6laquo a+s P]g ) sf] bkmf ^v= adf]lhd dofu|t 3f]if0ff ulPsf] jf a+s

tyf ljQLo +yfsf] zL3| wffTds sfjfxL DaGwL ljlgodfjnL )amp$ sf] ljlgod sf] v08

-v_ adf]lhdsf] sfjfxLdf x]sf a+s tyf ljQLo +yfxnfO pQm cjlwe ljkGg judf k|jfx

ugkg] shf k|jfx gu]sf] sf0fn] nfUg] xhfgfdf 56 k|bfg ulg] 5

amp= tf]lsPsf If]qdf shf k|jfx DaGwL Jojyf

-_ Gogtd shf k|jfx M

o a+saf6 Ohfhtkqk|fKt jfl0fHo asxn] sn shf fk6sf] b]xfo adf]lhd tf]lsPsf If]qdf shf

k|jfx ug kg] 5

-s_ )) cf dfGtDddf b]xfoadf]lhd Gogtd k|ltzt shf s[lif If]qdf k|jfx ug kg]5

)amp cf dfGt )amp( cf dfGt )) cf dfGt

k|ltzt k|ltzt k|ltzt

-v_ ) cf dfGtDddf b]xfoadf]lhd Gogtd ) k|ltzt shf phf If]qdf k|jfx ug kg]]5


^ k|ltzt amp k|ltzt ( k|ltzt ) k|ltzt

-u_ ) cf dfGtDddf b]xfoadf]lhd Gogtd k|ltzt shf n3 3]nfgf Pjd demfnf

pBdsf If]qdf -= sf]8eGbf sd sdsf shfx_ k|jfx ug kg]]5


k|ltzt k|ltzt $ k|ltzt k|ltzt


-3_ s[lif n3 3]n tyf fgf pBddivideJojfo phf ko6g If]qdf ) cf dfGtDddf

b]xfoadf]lhd aeligvAElig jusf ljQLo +yfxn] sn shf tyf fk6sf] Gogtd ) k|ltzt aeliguAElig

jusf ljQLo +yfxn] Gogtd k|ltzt shf k|jfx ug kg]5

aeligvAElig ju aeliguAElig ju

)amp cf dfGt ^ k|ltzt k|ltzt

)amp( cf dfGt amp k|ltzt k|ltzt

)) cf dfGt ( k|ltzt $ k|ltzt

) cf dfGt ) k|ltzt k|ltzt

-_ pkaFbf -_ cgf tf]lsPsf If]qdf k|jfx ePsf] shf DaGwL Jojyfsf] Gogtd Ldfsf]] cgkfngf

olsg ug] k|of]hgsf] nflu a+s tyf ljQLo +yfxn] aSoftf shf -Outstanding Loan) nfO

k|jflxt shfsf] kdf u0fgf ug kg]5

-_ a+s tyf ljQLo +yfxn] s[lif tyf phf If]qdf k|jflxt shfnfO csf] ljQLo +yf dfkmt

Jojyfkg ug Ps cfkdf vlbdividelaqmL ug Sg]5g jftdf shf k|jfx ug] +yfn] g

u|fxsFusf] DaGw Jojyfkg -Relationship Management_ ug] uL ulPsf] vlbdividelaqmLdf u|fxssf]

xdlt cfjZos kg] 5g

-$_ s[lif C0fkqdf nufgL u]sf] sdnfO s[lif If]qdf clgjfo kdf k|jfx ugkg] shfdf u0fgf ug kfOg] 5

-_ phf C0fkqdf nufgL u]sf] sdnfO phf If]qdf clgjfo kdf k|jfx ugkg] shfdf u0fgf ug kfOg] 5

-^_ cgudg tyf xhfgf M

-s_ o Jojyf cgf tf]lsPsf] cjlwleq shf k|jfx gu]df jf sd k|jfx u]df Gogtd kdf

kyenofpg kg] sddf xg cfpg] gku sddf g]kfn fi6laquo a+s P]g ) sf] bkmf adf]lhd

DalGwt Ohfhtkqk|fKt +yfn] f] u0fgf cjlwdf shfdf lng] clwstd Aofhbn] xg] sd

xhfgf nufOg]5 oL xhfgf nufpFbf Totf] gku sdsf] qdfls kdf xg cfpg] Aofh

sd lgwf0f uL f]xL afasf] sd xhfgf sfod ulg]5

-v_ jfl0fHo a+sxsf xsdf v08 -s_ adf]lhd xhfgf sd u0fgf ubf b]xfoadf]lhd ulg]5

-_ dfly pNn]v ePadf]lhd s[lif If]qdf tf]lsPsf] k|ltzt shf k|jfx gePsf] v08df gku


-_ dfly pNn]v ePadf]lhd phf If]qdf tf]lsPsf] k|ltzt shf k|jfx gePsf] v08df gku


-_ dfly pNn]v ePadf]lhd n3 fgf Pjd demfnf pBdsf If]qdf tf]lsPsf] k|ltzt shf k|jfx

gePsf] v08df gku sddf xhfgf u0fgf ug]

-u_ aeligvAElig aeliguAElig jusf ljQLo +yfxsf] xsdf v08 -s_ adf]lhd xhfgf sd u0fgf ubf

tf]lsPsf] If]qdf tf]lsPsf] k|ltzt shf k|jfx gePsf] v08df gku sddf xhfgf u0fgf ug]

-3_ tf]lsPsf If]qdf k|jfx ulg] shf u0fgf ubf ^ dlxgf cl3sf] hDdf aSoftf shf tyf fk6sf]

cfwfdf )amp k dfGtb]lv u0fgf z uL Tokl5sf] k|To]s qodfdf u0fgf ug]

ki6Ls0fM

-_ s[lif If]qUacute eGgfn] -s_ cGg tsfL tyf cGo gub] jfnL -v_ lrofdivideskmL lt gkf6 kmnkmn tyf kik v]tL -u_

kz k+IfL tyf dfxL kfng -3_ dnvfb tyf ls6gfzs -ordf_ zLt e08f0f -r_ lFrfO -5_ jg -h_ kz jf kG5L

jwzfnf -em_ cGo s[lif tyf s[lifhGo ]jfx -`_ df5fkfng -o a+saf6 hfL g]= f= a+s lgb]zg kmf=g+= = sf] qm=+=

adf]lhdsf]_ If]qxnfO hgfpg] 5 TouL s[lif If]q cGtut -s_ s[lif cfhf -v_ dn -u_ ljpndashljhg -3_

kzk+IfLndashbfgf -ordf_ s[lif pTkfbg e08f0f -r_ lrof skmL cbjf kmnkmn k|zf]wg tyf cfGtls s[lif pkhsf]

k|fylds kdf xg] k|zf]wg d]t kg]5

-_ phf If]qUacute eGgfn] hnljBt gjLs0fLo phf DaGwL -o a+saf6 hfL g]= f= a+s lgb]zg kmf=g+= = sf] qm=+=

amp= adf]lhdsf]_ If]q tyf gjLs0fLo phfaf6 rNg] fjhlgs jfL fwg Pjd rflhEuml 6]zgnfO d]t hgfpg] 5


-_ ko6g If]qUacute eGgfn] b]xfoadf]lhdsf] If]qnfO hgfpg] 5 M

-s_ 6laquo]lsEuml 6laquofen Ph]GL kjtff]x0f lf]6 yenofl6Euml SoflDkEuml 6 ck|]6 lxlnEuml ]G6 Soflgf]

dfh kf cflb

-v_ xf]6n ko6s cfjf df]6]n u|fdL0f ko6g xf]d 6] lhf]6 tyf ]i6fF kofj0fLo ko6g

jGohGt cfIf

-u_ dgf]+hg dgf]~hg kfs llqmPg rnlrq cflb

-3_ fxls ko6g M lsOEuml UnfOl8Euml jf6 yenofkml6Euml x6 Po JofnlgEuml Sofgf]Oordf Koff]lnEuml

3f]8r9L xfQLr9L aGhL hlDkEuml lxdfn cff]x0f cjnf]sg nufot

-ordf_ uNkm sf] kf]nf] kf]gL 6]laquolsEuml kbofqf dfpG6]g nfO6 ~rfng s]jnsf

-r_ fFs[lts wflds tyf v]nsb ko6g

-5_ sf7df8f+ pkTosf ljf6gu hgsk jLu~h kf]vf exjf g]kfnu~h wgu9Ldf

fjhlgs xL oftfoft ]jf +rfng ug] +ul7t +yfnfO k|jflxt shf

-$_ n3 pBd fgf pBf]u demfnf pBf]u tyf 3]n pBf]u eGgfn] cfBf]lus Jojfo P]g )amp^ n]

kleflift n3 pBd fgf pBf]u demfnf pBf]u tyf 3]n pBf]u Demg kb5

= vf]hL jrfpm

-_ o a+saf6 Ohfhtkqk|fKt a+s tyf ljQLo +yfxnfO hfL ulPsf b]xfosf lgb]zgxnfO

vf]h ulPsf] 5

PsLs[t lgb]zg )amp^ sf] ljkGg judf k|jfx ug kg] shf DaGwL Jojyf O=k|f= lgb]zg

g+= ampdivide)ampâf6 hfL ulPsf] lgb]zg tyf f] kZrft ldlt )ampamp ebf ut]Dd hfL





cgrLM amp=

a+sdivideljQLo +yf tyf sf]ifaLr xg] Demftf

ojf tyf fgf JojfoL jf]huf sf]if -~rfng_ lgodfjnL )^ adf]lhd yflkt cy dGqfnosf]

ojf tyf fgf JojfoL jf]huf sf]ifsf tkmaf6 ldlt ============== sf] clVtof k|fKt ============= gtL

========================= -okl5 sf]if egLPsf]_ a+s tyf ljQLo +yf DaGwL P]g )amp adf]lhd yflkt

======lhNnf===== g=kf= j8f g+= ===== lyt ========================= sf tkmaf6 clVtof k|fKt ================gtL

================ -okl5 a+sdivideljQLo +yf egLPsf]_ sf aLr tklnsf ztxsf cwLgdf xL bj kIfsf]

dgf]dfg fhLvzLn] tklnsf fIfLxsf f]xjdf sf]ifsf] sfofnodf aL of] Demftf ulPsf] 5

tkln

= a+sdivideljQLo +yfn] g]kfn fi6laquo a+s a+s tyf ljQLo +yf lgodg ljefusf] lgb]zg g+======== sf] aFbf

g+======= tyf f]df do dodf xg] +zf]wg cgf sf]ifdf sd hDdf ug]5 sf]ifdf hDdf ePsf] sd

DalGwt a+sdivideljQLo +yfn] sf]ifnfO k|jfx ulPsf] shf dflgg]5 a+sdivideljQLo +yfn] x]s qdfdf

sf]ifdf hDdf u]sf] sd sn shf jSoftf sd vnfO sf]ifnfO lnlvt hfgsfL lbg]5 oL hfgsfL

lbPsf] amp lbgleq a+sdivideljQLo +yfn] sf]ifaf6 sg cGoyf Joxf]fsf] lnlvt rgf k|fKt gu]df pkf]St

adf]lhd hfgsfL ufOPsf] sd g sf]ifn] a+sdivideljQLo +yfaf6 lnPsf] shf sd dflgg]5

= aFbf g+= adf]lhd k|jfx ulPsf] shfjfkt sf]ifn] a+sdivideljQLo +yfnfO qdfls kdf eQmfg ug] uL

jflifs k|ltzt Aofh lbg]5 sf]ifn] k|bfg ug] kgshfdf amp k|ltzt Aofhb a+sdivideljQLo +yfn]

qdfls kdf sf]ifnfO eQmfg ug kg]5 otf] Aofhb ahfb db|fkmLltnfO dWogh fvL bj

kIfsf] lnlvt xdltdf do dodf kgfjnf]sg ulg]5

= sf]ifn] lnPsf] shf a+s tyf ljQLo +yfxn]] sf]ifFu lnPsf] kgshfdf nfUg] Aofh ltg] bfloTj

sf]ifsf] a+sdivideljQLo +yfx bjsf] xg]5 lnPsf] shfsf] aacutefpgkg] Aofh sd sf]ifn] a+sdivideljQLo

+yfn] qdfls kdf cfiff9 cf]h k rtdfGtdf glt]df Dk0f fFjf tyf Aofh eStfg ug sf]if

a+sdivideljQLo +yf bj kIfn] lrt ug Sg]5 f] cgf rgf kfPdf amp -ft_ lbgleq sf]if jf

a+sdivideljQLo +yfxn] Dk0f fFjf Aofh eStfg ug]5

$= aFbf g+= adf]lhd fFjf dividejf Aofh eStfg gu]df eStfgL ugkg] ldltb]lv eStfgL xg] ldltDdsf]

cjlwsf] nflu jflifs ) k|ltzt k|ltzt k]gfn Aofh lxt fFjf dividejf Aofh sf]if jf a+sdivideljQLo

+yfn] eStfg ug]5

= o Demftfsf] cjlw cfhsf] ldltb]lv nfu eO k|jfx u]sf] shf rQmf gePDdsf] cjlwsf] nflu nfu

xg]5

^= sg klg dodf sf]ifn] a+sdivideljQLo +yfnfO sDtLdf lbgsf] kj rgf lbO afFsL Dk0f fFjf Aofh

a+sdivideljQLo +yfnfO ltL aemfO Dacuteftf dfKt ug Sg]5

amp= Demftf cjlwe sg klg avt sf]if la36g ePdf clanDa sf]ifn] ltgdivideaemfpgkg] Dk0f fFjf Aofh

sd sf]ifn] a+sdivideljQLo +yfnfO ltgdivideaemfpg kg]5

= ba kIfsf] lnlvt xdltdf o Demftfdf plNnlvt ztx +zf]wg km]abn jf yk36 ug lsg]5

(= a+sdivideljQLo +yfn] lgoldt shf cn ePsf] cjyfdf lw xlnot bdf nfUg] Aofhsf] ^) k|ltzt

sd 36fO u0fgf uL lng]5 Aofh lgoldt gePsf] v08df ojf tyf fgf JojfoL jf]huf sf]if -

~rfng_ lgodfjnL )^ adf]lhd cnpk ug]5

ojf tyf fgf JojfoL jf]huf sf]ifsf a+sdivideljQLo +yfsf tkmaf6

clVtof k|fKt clVtof k|fKt

gfd gfd

kb kb

xtfIf xtfIf

5fk 5fk

ldlt ldlt


fIfL fIfL

================================= ================================

Olt Dat )amp===fn ======= dlxgf ====== ut] f]h ===== zed ndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndashndash

g]=f= a+s lgb]zg kmf=g+= amp=

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

s[lif hnljBtdividephf ko6g If]q fgf tyf demfnf pBf]udf ePsf] shf nufgLsf] dfls ljj0fUacute

-= bz

nfvdf_

sf7df8f+ pkTosf ljf6gu hgsk jLu~h kf]vf exjf g]kfnu~h wgu9Ldf Grflnt fjhlgs

xL oftfoft ]jf

qm= += ljj0f jLs[t shf

Ldf =

shf aSoftf

sd =

sn shfdf

jLs[t shf

Ldfsf] k|ltzt

slkmot

s[lif If]q tkm

= s[lif jg DaGwL

= df5fkfng DaGwL

= s[lif cfhf

=$ dn -qm=+= = df dfj]z afx]s_

= aLpndashljhg

=^ kzk+IfLndashbfgf

=amp s[lif pTkfbg e08f0f

= lrof slkm cbjf kmnkmn k|zf]wg tyf cfGtls

s[lif pkhsf] k|fylds kdf xg] k|zf]wg

= hnljBtdividephf If]q tkm

= hnljBt

= gjLs0fLo phf

= ko6g If]q tkm


SoflDkEuml cflb



=$ fjhlgs zxL oftfoft ]jf

$= fgf tyf demfnf pBf]u tkm

$= fgf pBf]u

$= demfnf pBf]u

s[lif hnljBtdividephf tyf ko6g If]qsf] sn

-plusmnplusmn_

s[lif hnljBtdividephf ko6g If]q fgf tyf

demfnf pBf]usf] sn hDdf -plusmnplusmnplusmn$_

+yfsf] sn shf nufgL


g]=f=a+s lgb]zg kmf=g+= amp=

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

k|fyldstfk|fKt -s[lif phf hnljBtdividephf ko6g fgf tyf demfnf pBf]utkm_ If]q shf

nufgL

ldlt ======== df dfKt qodfsf] ljj0f

-= bz nfvdf_

qm=+= ljj0f

o qodf ut qodf

sd -=_ k|ltzt sd -=_ k|ltzt

shf

Ldf

shf

k|jfx

shf

Ldfdf

shf

k|jfxdf

shf

Ldf

shf

k|jfx

shf

Ldfdf

shf

k|jfxdf

s[lif

hnljBtdividephf

ko6g

$ fgf tyf demfnf pBf]u

hDdf -plusmnplusmnplusmn$_

+yfsf] sn shf nufgL sd


g]kfn fi6laquo a+s

s]Gb|Lo sfofno



tf]Gglt xg] sfoIf]q ljtf jf +srg tyf ufEg]divideufleg] DaGwL Jojyf

a+s tyf ljQLo +yf DaGwL P]g )amp adf]lhd tNnf] jusf] Ohfhtkqk|fKt ljQLo +yf

dflyNnf] judf kl0ft xgsf] nflu jf bO jf bOeGbf a9L Ohfhtkqk|fKt +yf Ps cfkdf

ufEgdivideufleg jf oL ufleO s]kl5 tf]Gglt xg tyf xfnsf] judf g xL sfoIf]q ljtf ug o

a+sdf lgj]bg lbg] aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfxsf] xsdf lgDgfgfsf] Jojyf

sfod ulPsf] xFbf f]xL adf]lhd ugdivideufpg xg g]kfn fi6laquo a+s P]g ) sf] bkmf amp( n] lbPsf]

clwsf k|of]u uL of] lgb]zg hfL ulPsf] 5

-s_ tf]Gglt xg] DaGwL Jojyf

= klefiffM

o lgb]zg adf]lhd aeligtf]GgltAElig eGgfn] aFbf g+= -_ adf]lhdsf] dfkb08 kf u]sf o

a+saf6 Ohfhtkqk|fKt fli6laquootsf] sfoIf]q ePsf aeliguAElig jf aeligvAElig jusf ljQLo +yf qmdzM

aeligvAElig jf aeligsAElig jusf] +yfdf kl0ft xgSg] cjyf Demg kb5

= tf]Gglt xg] DaGwL dfkb08M

a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf adf]lhd o a+saf6 aeligvAElig jf aeliguAElig

jusf] Ohfhtkqk|fKt ljQLo +yf tf]Gglt xgsf] nflu b]xfosf kjof]Uotfdividedfkb08x kf

ePsf] jf u]sf] xg kg]5 Mndash

-s_ +yfn] DalGwt jusf] ljQLo sff]af ug Ohfhtkqk|fKt u]sf] cjlw jif kf

u]sf]

-v_ +yf kl5Nnf] kfFr cflys jifdf nuftf kdf gfkmfdf x]sf]

-u_ +yf l~rt gf]SfgLdf gx]sf]

-3_ ljut kfFr jifsf] cft sn lgliqmo shf (Non performing loan) cgkft k|ltzt

eGbf tn x]sf]

-ordf_ dflyNnf] jusf] Ohfhtkqk|fKt +yfsf nflu o a+sn] tf]s]sf] Gogtd rQmf kFhL kf

ePsf]

-r_ +yfn] o a+saringff hfL kFhL kofKttf k|lt u|fxs shf Ldf shf lgIf]k cgkft shf

gf]SfgL Jojyf ljQLo |f]t klrfng DaGwL lgb]zgx k0f kdf kfngf u]sf] tyf

ljut kfFr jifb]lv nuftf o a+sn] tf]s]sf] Gogtd kFhL kofKttf cgkft sfod u]sf]

-5_ +yf jf ~rfns ldltdividekbflwsfLnfO o a+saf6 zfg nufot v08 -r_ df

plNnlvt lgb]zgx kfngf gu]sf] ljifodf sfjfxL ePsf] eP f] sfjfxL kmsjf

ePsf] cjlw jif kf ePsf]

-h_ lz3| wffTds sfjfxL ePsf] eP f] sfjfxL kmsjf ePsf] jif kf ePsf]

-em_ +yfn] cl3Nnf] cflys jifDdsf] n]vfkLIf0f DkGg u]sf]


-`_ fli6laquootsf] sfoIf]q ePsf] aeligvAElig juaf6 aeligsAElig judf tf]Gglt xg rfxg] +yfsf]


kFhLsf] u0ff -xfnsf] jusf]_ u|fxs +Vof xhf -lgIf]kstf C0fL_ ePsf]

-6_ fli6laquootsf] sfoIf]q ePsf] aeliguAElig juaf6 aeligvAElig judf tf]Gglt xg rfxg] +yfsf]


kFhLsf] u0ff -xfnsf] jusf]_ u|fxs +Vof ) xhf -lgIf]kstf C0fL_ ePsf]

= tf]Ggltsf nflu lgj]bg lbg]M

aFbf g+= adf]lhdsf dfkb08x kf u]sf] +yfn] tf]Gglt xg] 4flGts xdltsf nflu

b]xfosf sfuhft tyf ljj0flxt o a+s dIf lgj]bg lbg Sg]5 Mndash

-s_ 4flGts xdltsf] nflu cgrL ndash= adf]lhdsf] 9fFrfdf lgj]bg

-v_ o a+sn] tf]s]sf] Gogtd rQmf kFhL ku]sf] Joxf]f o a+ssf] rLs[t n]vfkLIfsaf6

k|dfl0ft ePsf] ljj0f

-u_ tf]Gglt xg] DaGwdf DalGwt +yfsf] jflifs fwf0f efn] u]sf] lg0fosf] 5lalrq

-3_ +yfsf] sDtLdf cfufdL jifsf] Jofjflos of]hgf tyf k|If]k0f (Business Plan and

Projection)

-ordf_ cgrL ndash= cgrL ndash= adf]lhdsf] 9fFrfdf bO k|ltzt jf f] eGbf a9L ]o

wf0f u]sf +yfksxsf] JolQmut ljj0f

-r_ +yfksxn] DalGwt +yfaf6 shf glnPsf] jM3f]if0ff kq

-5_ +yfksxn] cGo a+s tyf ljQLo +Yffxaf6 C0f lnO efvf ggf3]sf] jf shf rgf

s]Gb| ln= sf] sfnf]rLdf dfj]z gePsf] Joxf]f pNn]v ePsf] jM3f]if0ff kq

-h_ jtdfg ]o kFhL +rgf jfldTj -+yfks dx jfwf0f dx_ DaGwL

ljj0f

-em_ +yfksxn] sg Ps a+s tyf ljQLo +Yffdf rQmf kFhLsf] a9Ldf k|ltzt cGo

a+s tyf ljQLo +yfxdf rQmf kFhLsf] a9Ldf k|ltzt eGbf a9L nufgL gu]sf]

jM3f]if0ff

-`_ o a+s dIf lgj]bg lb+bfsf jvt +yfsf] sn shfsf] k|ltzt eGbf sd lgliqmo

shf x]sf] ki6ofOF xg] sfuhft

-6_ +yf +yfkgf ubf vr ePsf] kj ~rfng vr k0f kdf ckn]vg ePsf] k|dfl0ft xg]

sfuhft

-7_ +yf kl5Nnf] jifb]lv nuftf dgfkmfdf ~rfng ex]sf] k|dfl0ft xg] n]vfkLIf0f

ePsf] ljut jifsf] ljQLo ljj0f

-8_ +yfn] New Capital Adequacy Framework k0f kdf nfu ugSg] of]hgf tyf

~rfns ldltsf] k|ltj4tf

-9_ ]o vlb laqmL sff]af f]Ssf ePsf] Joxf]fsf] lwtf]kq ljlgdo ahfsf] kq

-0f_ kFhL kofKttf k|lt u|fxs shf Ldf shf lgIf]k cgkft shf gf]SfgL Jojyf

ljQLo |f]t klrfng DaGwL lgb]zgx k0f kdf kfngf u]sf] jM3f]if0ff tyf f]

ki6ofOF xg] sfuhft

-t_ ljut jifdf lz3| wffTds sfojfxL gePsf] jM3f]if0ff C


-y_ n]vfkLIf0f ePsf] cl3Nnf] cflys jifsf] ljQLo ljj0fsf] cfwfdf Jojfosf] cfsf -

lgIf]k tyf shfsf] sn of]u_ u|fxs +Vof -lgIf]kstf C0fL_ o lgb]zg adf]lhd

x]sf] ki6ofOF xg] sfuhft

$= 4flGts xdltM

-_ aFbf g+=-_ cgf tf]Ggltsf nflu k]z xg cfPsf] lgj]bgdfly o a+sn] a++s tyf

ljQLo +yf DaGwL P]g )amp sf] bkmf o lgb]zgsf] aFbf g+= adf]lhdsf]

kjof]Uotf tyf k]z xg cfPsf sfuhft tyf ljj0fx dNofIacuteg uL dflyNnf]

jusf] ljQLo sff]af ug] cgdlt k|bfg ug] k|lqmofut Jojyf cjnDag ug]5

dflyNnf] jusf] ljQLo sff]af ug rfxg] DalGwt ljQLo +yfxnfO plNnlvt

Joxf]f hfgsfL ufpg]5 oL hfgsfL pknAw ufp+bf b]xfosf ztx sfod

uL 4flGts xdlt k|bfg ug lsg]5 Mndash

-s_ dflyNnf] jusf] ljQLo sff]af +Rffngsf] nflu hfL kFhLsf] )=) k|ltztn] xg]

sd o assf] gf=gf]=cf=lx= km6s zLifsdf hDdf uL Ssn efr lxt

cgrL ndash=$ adf]lhdsf] 9fFrfdf lgj]bg lbgkg]

-v_ dflyNnf] jusf] +yfn] ug] sfo dfj]z uL sDkgL lhi6laquofsf] sfofnoaf6

k|dfl0ft +zf]lwt k|aGwkq lgodfjnLsf] k|ltlnkL k]z ugkg]

-u_ +zf]lwt shf gLlt cflys k|zfg ljlgodfjnL sdrfL k|zfg ljlgodfjnL

shf ckn]vg ljlgodfjnL k]z ugkg]

-3_ dflyNnf] jusf] +yfsf] +u7gfTds +rgf kbflwsfLxsf] ljj0f k]z

ugkg]

-ordf_ rgf k|ljlw tyf 6j]o DaGwL ljj0f k]z ugkg]

-_ tf]Ggltsf] nflu lgj]bg lbPkl5 DalGwt klj]If0f ljefuFu dGjo uL tof

ulPsf] ljz]if lgLIf0f k|ltj]bg d]tnfO cfwf dfgL tf]Ggltsf nflu ul7t lkmfl

ldltdf cfjZos 5nkmn uL f] ldltsf] lkmfldf dfq jLs[lt k|bfg ulg] 5

-_ 4flGts xdlt k|bfg ePsf] ldltn] ^ dlxgfleq dflyNnf] jusf] ljQLo sff]af

~rfng ug cfj]bg ulSg kg]5 tf]lsPsf] doleq cfj]bg gu]df o a+sn] k|bfg

u]sf] 4flGts xdlt 2 ug lsg]5

= 4flGts xdlt lbg OGsf ug lsg]M

-_ o lgb]zgdf cGoq hgs sf pNn]v ulPsf] eP tfklg o a+sn] b]xfosf] sg

cjyfdf tf]Gglt xg rfxg] +yfnfO tf]Ggltsf] nflu 4flGts xdlt lbg OGsf

ug Sg]5 Mndash

-s_ aIacute jf ljQLo If]qsf] ljBdfg cjyf DefJotfsf] cfwfdf dflyNnf] jusf]

ljQLo sff]af ~rfng ug yk aIacute jf ljQLo +yfnfO Ohfhtkq lbg pkoSt

gb]lvPdf

-v_ v08 -s_ sf] cjyf x]L lgIf]kstfsf] lxt +If0fsf] lgldQ dflyNnf] jusf] ljQLo

sff]af ~rfng ug Ohfhtkq lbg plrt gb]lvPdf

-u_ Ohfhtkqk|fKt +yfnfO dflyNnf] jusf] ljQLo sff]af ug Ohfhtkq lbFbf

ljQLo If]qdf cjy k|ltkwfsf] jftfj0f lhgf xg] jf sg Ohfhtkqk|fKt

+yfsf] Psflwsf jf lgolGqt cEof sfod xgSg] Defjgf b]lvPdf

-3_ o lgb]zgdf tf]lsPsf zt tyf dfkb08x kf ePsf] gb]lvPdf


-_ pkbkmf -_ adf]lhd sg +yfnfO dflyNnf] jusf] ljQLo sff]af ~rfng ug

4flGts xdlt lbg glsg] cjyf ePdf o a+sn] f]sf] sf0f vnfO lgj]bg k]sf]

ldltn] Ps o la lbgleq DalGwt +yfnfO rgf lbg]5 f] cjlwleq o a+sn]

yk ljj0f dfu u]sf] eP Totf] ljj0f k|fKt ePsf] ldltn] gAa] lbgleq Totf] rgf

lbg]5

^= tf]Ggltsf] nflu jLs[lt k|bfg ug]M

-_ tf]Gglt eO dflyNnf] jusf] sff]af ~rfngsf] nflu lgj]bg k|fKt ePkl5

sfuhftxsf] kLIf0f tyf eflts kjfwf d]t lgLIf0f uL jLs[lt lbg o a+s

Gti6 ePdf cfj]bg u]sf] tLg dlxgfleq jLs[lt k|bfg ulg] 5 Totf] jLs[ltsf]

nflu o a+sn] yk sfuhft dfu u]sf] cjyfdf Totf] sfuhft k]z u]sf] ldltn]

jLs[lt k|bfg ug] sfofjlw u0fgf xg]5

-_ tf]Gglt eO dflyNnf] jusf] sff]af ~rfngsf] nflu jLs[lt k|bfg ug cl3

4flGts xdlt k|bfg ubf tf]lsPsf Dk0f ztx kf u]sf] xg kg]5

-v_ sfoIf]q ljtf DaGwL Jojyf

-_ k|fb]lzs tsf aeligvAElig aeliguAElig jusf ljQLo +yfxn] fli6laquootdf kl0ft xg rfx]df b]xfosf

ztx kf uL jLs[ltsf nflu Jofjflos of]hgf lxt o a+sdf lgj]bg lbg Sg]5g M


-v_ lgoldt kn] jflifs n]vfkLIf0f uL fwf0f ef DkGg u]sf]

-u_ a+s tyf ljQLo +yf kl5Nnf] jif l~rt gf]SfgLdf gx]sf]

-3_ o a+ssf] lgb]zg cgksf] kFhLsf]if (Capital Adequacy) kofKt x]sf]

-ordf_ o a+ssf] lgb]zg cgk shfsf] juLs0f uL f]sf] nflu kofKt shf gf]SfgL

Jojyf (Loan Loss Provision) sfod u]sf]

-r_ lgliqmo shf (NPA) kfFr k|ltzt ggf3]sf]

-5_ k|fb]lzs tdf sff]jf ~rfng u]sf] jif kf ePsf]

-h_ New Capital Adequacy Framework 2008 k0fkdf nfu ug Sg] k|df0f k]z u]sf]

-em_ g]kfn fi6laquo a+saf6 +yf jf +yfsf cWoIf ~rfns sfosfL k|dv sfjfxLdf

k]sf] eP f] sfjfxL kmsjf ePsf] cjlw jif kf ePsf]

-`_ Ohfht lb+bf tf]lsPsf a ztx kf u]sf]

= fli6laquootdf kl0ft xgsf nflu cfj]bgfy lgDg sfuhftx +nUg xg kg]5 Mmdash

-s_ ljBdfg +yfks ~rfnsxsf] ljj0f

-v_ ljQLo +yfsf] cfufdL jifsf] k|If]lkt ljQLo cjyf Jofjflos 0fgLlt k|fljlws

tyf Jojyfkg kIf ahf +j]bgzLntf ljZn]if0f lxtsf] Jofjflos of]hgf

-u_ ljQLo sff]af ~rfngsf nflu skf]]6 sfofnodividedVo zfvf sfofno ljBdfg

yfgb]lv cGo yfgdf ~rfng ug] ePdf f] sfofnosf] eflts kjfwf rgf

k|ljlw aLdf tyf Iff Jojyf 3ef8f sfgfdf k|dv sfosfL clws[t

nufot dVo sdrfLxsf] of]Uotf cgej DaGwL sfuhft

-3_ fli6laquootdf kl0ft ePkZrft sfod xg] sfoIf]qnfO d]6] tof ulPsf] shf

gLlt nufgL gLlt lgIf]k klrfng gLlt jfnft aflxsf sff]af ~rfng

gLlt cfGtls n]vfkLIf0f gLlt u alsEuml DklQ Jojyfkg gLlt DklQ bfloTj

Jojyfkg gLlt rgf k|ljlw gLlt cfgf] u|fxs klxrfg gLlt


-ordf_ fli6laquootdf kl0ft xg] DaGwdf fwf0f efn] u]sf] lg0fosf] k|ltlnkL

= fli6laquootdf kl0ft xg] DaGwdf +yfsf ~rfns ldltFu cGtlqmof uL sfuhft kf

ePsf] ldltn] ^) lbgleq f] DaGwL k|lqmofsf] 6+uf] nufOg]5

-u_ ufEg]divideufleg] (Merger) tyf k|flKt (Acquisition) DaGwL Jojyf

-_ a+s tyf ljQLo +yf DaGwL P]g )amp sf bkmf amp) adf]lhd Ohfhtkqk|fKt +yf Ps

cfkdf ufEg]divideufleg]dividek|flKt eO f]xL P]gsf] bkmf adf]lhd tf]Ggltsf nflu o a+sdf

lgj]bg k]z xg cfPdf jk|yd ufEg]divideufleg]dividek|flKt DaGwL k|lqmof cjnDag ug kg]5

f] sf] 6+uf] nfu]kl5 tf]Ggltsf] sfjfxL cl3 a9fOg]5 oL ufEg]divideufleg]dividek|flKt

eO tf]Ggltsf nflu k]z xg cfPsf] lgj]bgnfO k|fyldstf lbOg]5

-_ pkaFbf -_ adf]lhd o a+sdf lgj]bg lb+bf +yfn] sDkgL lhi6laquofsf] sfofno g]kfn

lwtf]kq af]8 lwtf]kq ljlgdo ahfnfO d]t f]sf] hfgsfL clgjfo kdf lbg kg]5

-_ k|fb]lzs tsf ljQLo+yfx Ps cfkdf ufleO jf k|flKt uL fli6laquootdf kl0ft xg

rfx]df uflePdividek|flKt uL aGg] +yfsf] rQmf kFhL tyf kFhLsf]if o a+sn] tf]s]adf]lhd xg]

uL cGo Jojyfdf 56 k|bfg uL ljz]if k|fyldstf lbg lsg]5

-$_ b]xfosf] sg jf a cjyf kf gug] Ohfhtkqk|fKt +yfnfO cGo sg Ohfhtkqk|fKt

+yf+u ufleg jf k|flKtdf hfg g]kfn fi6laquo aIacuten] lgb]zg lbg Sg]5 Mndash

-s_ g]kfn fi6laquo aIacuten] tf]s]sf] cjlwleq tf]s]adf]lhdsf] kFhL gkyenofPsf]

-v_ ljut kfFr jifb]lv nuftf gf]SfgLdf x]sf]

-u_ g]kfn fi6laquo aIacuten] lbPsf] lgb]zg k6s k6s pNn+3g uL sfafxLdf k]sf]

-3_ g]kfn fi6laquo aIacuten] tf]s]adf]lhd hf]lvd Joxf]g] sf]if sfod ug gs]sf]

-_ Pp6 JolQmdividedxaringff k|j4g ePsf tyf Psf3 kljf Pjd Jojflos dxsf] k|ToIf jf

ck|ToIf jfldTjdividelgoGq0fdf x]sf +yfx Jojflos DaGw yflkt ePsf jfl0fHo

a+sxnfO Ps cfkdf ufEgdivideufleg lgb]zg lbOg] 5

-3_ vf]hL jrfpm

-_ o a+saf6 Ohfhtkqk|fKt +yfxnfO hfL ulPsf] PsLs[t lgb]zg )amp^ sf]

ufEg]divideufleg] tf]Gglt xg] DaGwdf O=k|f= lgb]zg g+= divide)amp^ tyf f] kZrft ldlt

)ampamp ebf ut]Dd hfL ePsf o ljifoFu DalGwt Dk0f klkqx vf]h

ulPsf] 5

-_ pkaFbf -_ adf]lhd vf]h ulPsf lgb]zg tyf klkq adf]lhd eP u]sf sfd sfjfxL

o lgb]zg adf]lhd eP u]sf] dflgg]5


cgrL =


s]Gb|Lo sfofno


afnjf6f sf7df8f+

ljifoM ======= jusf] Ohfhtkqk|fKt +yfdf kl0ft xg] 4flGts xdlt kfpF

dxf]bo

k|rlnt sDkgL P]g adf]lhd klAns lnld6]8 sDkgLsf] kdf g]kfn sf sDkgL lhi6laquofsf]

sfofnodf btf ufO a+s tyf ljQLo +yf DaGwL P]g adf]lhd ljut === jif b]lv ljQLo sff]af

~rfng ub cfPsf]df f]xL P]gsf] bkmf adf]lhd dflyNnf] jusf] +yf ==== judf kl0ft ug] uL

+yfsf] fwf0f efaf6 lg0fo ePsf]n] 4flGts xdlt kfpg To a+ssf] kj jLs[ltsf] nflu

tf]lsPsf cfjZos sfuhft lxt of] lgj]bg k]z u]sf 5f+


ejbLo

================================================


gfdM

7]ufgfM

6]lnkmf]g g+ M

ofS g+= M

Od]n 7]ufgf M

ldltM

+yfsf] 5fkM


cgrL =

=================================================== ln=

ljQLo +yfsf] +yfks dxdf x]sf JolQmxsf]

JolQmut ljj0f

Kfmf]6f]

= kf gfd y M

= hGd ldlt M

= hGd yfg M

$= gfulstf M

= kf 7]ufgf M

-s_ yfoL M -_ 6]lnkmf]g -_ Od]n -_ kmofS

-v_ cyfoL M -_ 6]lnkmf]g -_ Od]n -_ kmofS

^= xfnsf] k]zf M

-s_ kmd jf sfofnosf] gfd M

-v_ 7]ufgf M

-u_ Jojfosf] k|s[ltdividesfd M

-3_ kbsf] gfd M

-ordf_ 6]lnkmf]gdivide ofSdivideOd]n M

amp= ajflxs lylt M

-s_ ljjflxtdivide cljjflxtdivide DaGw aLr5]b eO cnu a]]sf]

-v_ ljjflxtsf] xsdf kltdividekTgLsf] gfd M

-u_ kltdividekTgLsf] k]zf M

-3_ cflgttxsf] ljj0f

kf gfd DaGw pd]

= -s_ afasf] gfd M

7]ufgf M

k]zf M

-v_ afh]sf] gfd M

7]ufgf M


(= zlIfs of]Uotf M

tx +yfsf] gfd

7]ufgf

cWoog jif ljifo pkflw lnPsf] ldlt

gfts

gftsf]Q

ljBfjfllw

Jofjflos t

tflnd ]ldgf

s_

v_

u_

)= tkfOFu sg Jofjflos (Professional) ljifodf sfd ug] Ohfht 5 lt

5 5g

olb 5 eg]



-u_ Ohfht gDa M


= tkfO sg Jofjflos Ifdtfsf] cfwfdf g]kfn fi6laquo a+saf6 lgLIf0f cgudg ug kg] +yfdf

sfd ugxG5lt

-olb 5 eg] +yfsf] gfd 7]ufgf sfdsf] k|s[lt pNn]v ugxf] fy DalGwt +yfaf6

+yfkg xgsf nflu jLs[lt kq k]z ugxf] _

= sg +ul7t +yfdf tkfOsf] sg ljQLo jfy jf lxt ufFlPsf] 5 eg] vnfpg xf] lt

= dn] of] ljQLo +yfdf b]xfo adf]lhdsf] sd nufgL u]sf] 5


= +yfsf] sn hfL kFhLsf] k|ltzt ================== of] ]o o a+sdivideljQLo +yfsf] rQmf

kFhLsf] k|ltzteGbf a9L 5g

$= tkfO sg kmfHbfL cleof]udf kg ePsf] 5 lt

5 5g

= tkfFO+n] cGo a+s tyf ljQLo +yfFu shf sff]af ug ePsf] 5 lt


^= lgDg k|Zgxsf] hjfkm 5divide5gdf lbgxf] M

-s_ tkfO+sf] lj4df cbfntdf sg ckflws sfjfO lj4 d2f rn]sf] 5 lt 5

5g

-v_ tkfO+n] sfgg pNn+3g u]sf] sf0faf6 hfoF kfpg ePsf] 5 lt 5 5g

-u_ tkfO+ +nUg ePsf] sg +yf 6f6 kN6]sf] 5 lt 5 5g

-3_ tkfO+n] sfd u]sf] jf ~rfns ePsf] jf tkfO+n] -kfFr_ k|ltzt eGbf a9L ]o nufgL

u]sf] +yf shf eQmfgL ug gs]sf] sf0f slxNo sfnf]rLdf k]sf] 5 5g

5 5g


-ordf_ u sfggL kdf ljb]zL db|f sff]afdf +nUg xg ePsf] 5 lt 5 5g

-r_ tkfO+ +nUg ePsf] +yf slxNo ckflws s[ofsnfkdf +nUg ePsf] 5 lt 5

5g

-5_ tkfOnfO+ a+s tyf ljQLo +yfsf] shf sff]afdf bkof]u u]sf] Gtf]ifhgs gePsf]

egL a+s tyf ljQLo +yfaf6 sg clen]v u]sf] 5 lt 5 5g

-h_ tkfO shf rgf s]Gb|sf] sfnf]rLdf kg ePsf] 5 lt 5 5g


5g

-em_ tkfO+ cGo a+s tyf ljQLo +yfsf] axfnjfnf sdrfL ~rfns n]vfkLIfs sfggL jf

cGo Nnfxsf xgxG5 lt 5 5g

-`_ tkfO+ lwtf]kq bnfn jf ahf lgdftf xg ePsf]] 5 lt 5 5g

-6_ tkfO sg fjhlgs ckfw u]sf] sfgg pNn+3g u]sf] jf k|rlnt sfgg adf]lhd

lj36gdf k]sf] sg +yfdf sdrfL jf NNffxsfsf] kdf xg ePsf] 5 lt 5

5g

-7_ tkfO k|rlnt sfgg adf]lhd bfdfflxdf kg ePsf] 5 lt 5 5g

-8_ tkfOn] sg fhglts kbdf lgjflrt jf dgf]lgt k|ltlglwsf] kdf sfdsfh ulxg ePsf]

5 lt

5 5g

-9_ tkfOnfO k|rlnt sfgg adf]lhd sg k]zf jf Jojfo ug f]s nufOPsf] 5 lt 5

5g

-0f_ tkf+On] nufgL u]sf] cGo kmddividesDkgLdivide+ul7t +yf g]kfn fi6laquo a+sn] lgLIf0f tyf


-t_ tkfOn] o a+saf6 Ohfhtkqk|fKt cGo a+s tyf ljQLo +yfdf +yfkssf] xlotn]

nufgL ugePsf] 5 lt 5 5g -5 eg] ljt[t ljj0f vnfpg xf]_

amp= do dodf g]kfn fi6laquo a+sn] lgwf0f u] cgk d]f] a+sdivideljQLo +yfsf] kFhL kyenofpg]

k|ltj4tf hfx] ub5


lbPsf] ljj0f fjhlgs ug d]f] d~hL 5 em7f] ePdf osf cfwfdf a+s +yfkgf ug]

Ohfht glbPdf d]f] d~hL 5

btvt M

gfd M

ldlt M

7]ufgf M

6]lnkmf]g M


cgrL =

================================== ln=

ljQLo +yfsf] +yfks dxdf x]sf +yfx

-kmd sDkgL +ul7t +yf_ sf] ljj0f

= jb]zL +yf -kmd sDkgL tyf +ul7t +yf_ M

-s_ +yfsf] gfd M

-v_ +yf btf ldlt M


gfdM

kbM

= ljb]zL nufgLsf] xsdf M

-s_ +yfsf] gfd M

-v_ +yf btf ldlt M


gfdM

kbM

= ]jfsf] clen]v -ljut jifsf]_ a+s tyf ljQLo +yf jf sg klg k|sfsf] lgIf]k DaGwL

Jojzfo ~rfng ug] +yf eP f] sf] ljt[t ljj0f M

+yfsf] gfd

7]ufgf

cjlw kb lgs6td

klj]Ifssf] gfd

sfd 5f]8gsf]

sf0f

$= +yfsf] gfdaf6 sg Jofjflos (Professional) ljifodf sfd ug] Ohfht 5 lt 5 5g

olb 5 eg]



-u_ Ohfht gDa M


= +yf ljut bO jif b]lv ~rfng dgfkmfdf x]sf] 5divide5g lt 5 5g

+yfsf] bO cf=j=sf] ljQLo ljj0f ofy +nUg 5

^= +yfaf6 nufgL uL cGo kmd sDkgL +ul7t +yfdf sg ljQLo jfy jf lxt ufFlPsf] 5 eg]

vnfpg xf]

amp= of] ljQLo +yfdf b]xfo adf]lhdsf] sd nufgL u]sf 5f+


= +yfsf] sn hfL kFhLsf] k|ltzt ================== of] ]o o ljQLo +yfsf] rQmf kFhLsf]

k|ltzteGbf a9L x]sf] 5g

= +yfsf] cGo a+s tyf ljQLo +yfFu shf sff]af 5 lt


(= lgDg k|Zgxsf] hjfkm 5divide5gdf lbgxf] M


-s_ +yfsf] lj4df cbfntdf sg ckflws sfjfO lj4 d2f rn]sf] 5 lt 5

5g

-v_ +yfn] sfgg pNn+3g u]sf] sf0faf6 hfoF kfPsf] 5 lt 5 5g

-u_ +yfn] nufgL u]sf] cGo sg +yf 6f6 kN6]sf] 5 lt 5 5g

-3_ +yfn] sfd u]sf] jf ~rfns ePsf] jf +yf+n] -kfFr_ k|ltzt eGbf a9L ]o nufgL

u]sf] +yf shf eQmfgL ug gs]sf] sf0f slxNo sfnf]rLdf k]sf] 5 lt 5

5g

-ordf_ +yf u sfggL kdf ljb]zL db|f sff]afdf +nUg ePsf] 5 lt 5 5g

-r_ tkfOsf] +yfnfO+ a+s tyf ljQLo +yfsf] shf sff]afdf bkof]u u]sf] Gtf]ifhgs

gePsf] egL a+s tyf ljQLo +yfaf6 sg clen]v u]sf] 5 lt 5

5g

-5_ +yf shf rgf s]Gb|sf] sfnf]rLdf k]sf]] 5 lt 5 5g


5g

-h_ +yf cGo a+s tyf ljQLo +yfsf] ~rfns n]vfkLIfs sfggL jf cGo Nnfxsf 5 lt

5 5g

-em_ +yf lwtf]kq bnfn jf ahf lgdftf x]sf]]] 5 lt 5 5g

-`_ +yf sg fjhlgs ckfw u]sf] sfgg pNn+3g u]sf] jf k|rlnt sfgg adf]lhd

lj36gdf k]sf] sg +yfdf NNffxsfsf] kdf x]sf]] 5 lt 5 5g

-6_ tkfOsf] +yf k|rlnt sfgg adf]lhd bfdfflxdf k]sf]] 5 lt 5 5g

-7_ +yfnfO k|rlnt sfgg adf]lhd sg k]zf jf Jojfo ug f]s nufOPsf] 5 lt 5

5g

-8_ +yfn]] nufgL u]sf] cGo kmddividesDkgLdivide+ul7t +yf g]kfn fi6laquo a+sn] lgLIf0f tyf


-9_ +yfn] o a+saf6 Ohfhtkqk|fKt cGo a+s tyf ljQLo +yfdf +yfkssf] xlotn]

nufgL u]sf]] 5 lt 5 5g -5 eg] ljt[t ljj0f vnfpg xf]_

)= do dodf g]kfn fi6laquo a+sn] lgwf0f u] cgk xfdLn] a+sdivideljQLo +yfsf] kFhL kyenofpg]

k|ltj4tf hfx] ub5f+


lbPsf] ljj0f fjhlgs ug d]f] d~hL 5 em7f] ePdf osf cfwfdf dflyNnf] judf kl0ft

xg] Ohfht glbPdf d]f] d~hL 5

btvt M

gfd M

ldlt M

7]ufgf M

6]lnkmf]g M


cgrL =$


s]Gb|Lo sfofno


afnjf6f sf7df8f+

ljifoM dflyNnf] jusf] ljQLo sff]af ug] jLs[lt kfpF

dxf]bo

To a+ssf] k=+= =================== ldlt =====================sf] kqaf6 ====== jusf] Ohfhtkqk|fKt

+yfsf kdf kl0ft ug 4flGts xdlt k|fKt ePsf]df tf]lsPsf ztx kf uL s]sf] xFbf cfjZos

sfuhft Pjd Ohfhtkq bt lxt a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf adf]lhd

==== jusf] +yfsf] kdf ljQLo sff]af ug] Ohfhtkq kfpgsf] nflu of] lgj]bg k]z u]sf 5f+


ejbLo

================================================


gfdM

7]ufgfM

6]lnkmf]g g+ M

ofS g+= M

Od]n 7]ufgf M

ldltM

+yfsf] 5fkM


g]kfn fi6laquo a+s

s]Gb|Lo sfofno



DklQ z4Ls0f tyf cft+sjfbL sfodf ljQLo nufgL lgjf0f DaGwL Jojyf

o a+saf6 Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] DklQ z4Ls0f tyf cft+sjfbL lqmofsnfkdf

ljQLo nufgL nufot Da4 sFu DalGwt ljQLo ckfw lgjf0f ug] DaGwdf DklQ z4Ls0f -

dlg nfpG8lEuml_ lgjf0f P]g )^$ -okl5 o lgb]zgdf aeligP]gAElig elgPsf]_ DklQ z4Ls0f -dgL

nfpG8lEuml_ lgjf0f lgodfjnL )amp -okl5 o lgb]zgdf aeliglgodfjnLAElig elgPsf]_ df tf]lsPsf

Jojyfxsf cltlQm yk Jojyfx ug hL b]lvPsf] xFbf f]xL P]gsf] bkmf ampk= g]kfn fi6laquo a+s P]g

) sf] bkmf amp( n] lbPsf] clwsf k|of]u uL] of]] lgb]zg hfL u]sf] 5 ljifo jf k|+un] cfjZos

ePsf]df afx]s P]g lgodfjnLdf ulPsf Jojyfx o lgb]zgdf pNn]v ulPsf] 5g

= gLlt tyf sfoljlw DaGwdf M

P]gsf] bkmf ampt= sf] pkbkmf -_ adf]lhd gLlt tyf sfoljlw jgfO nfu ubf f]xL bkmfsf] pkbkmf -

_ df tf]lsPsf Jojyfxsf cltlQm b]xfo adf]lhdsf JojyfxnfO d]t dfj]z ug kg]5

-s_ cfGtls lhDd]jfL tyf sfo ljefhg

-v_ hf]lvd dNofIacuteg k|0ffnLsf] cfwf tyf k4lt

-u_ hf]lvddf cfwflt u|fxs klxrfg cBfjlws tyf cgudg k4lt

-3_ cjefljs tyf z+sfkb sff]jfsf] klxrfg k4lt

-ordf_ P]gsf] klR5]b 5v= DklQ z4Ls0f -dlg nfpG8lEuml_ lgjf0f -lrs[t JolQm dx

jf +u7gsf] DklQ jf sf]if f]Ssf_ lgodfjnL )amp) adf]lhd ugkg] sfox DkGg

ug] k4lt

= u|fxs klxrfg tyf Dkli6 DaGwdf M

-_ u|fxssf] klxrfg tyf f]sf] Dkli6 ubf P]gsf] bkmf amps= lgodfjnLsf] lgod $ tyf

adf]lhd ug kg]5 u|fxs klxrfg tyf Dkli6 DaGwL gLlt tyf sfoljlw agfO u|fxssf]

klxrfg tyf f]sf] Dkli6 xg] lglZrttfsf cfwfdf ljBtLo dfWodaf6 d]t vftf vf]Ng

jf Jofjflos DaGw yflkt ug lsg]5 otf] sfoljlwn] ljBtLo dfWodaf6 k|fKt ug

lsg] cfjZos sfuhft tyf ljj0fxsf] rL xL sfuhft tyf ljj0fxiquest k|fKt ug

ekbf] ljBtLo dfWod lgoldt kdf Dkli6 ulg] ljlw d]t to usf] xgkg]5

ljBtLo dfWodaf6 ulg] sff]jfdf xgSg] hf]lvd Pj+ bkof]uaf6 lIft xg a+s jf

ljQLo +yfn] kofKt pkfox cjnDag ugkg]5

fy g]kfn sfn] fdflhs Iff nufotsf sfL eQmfgL lbgkg] cjyfdf

DalGwt sfL lgsfon] pknAw ufPsf] ljj0fsf cfwfdf a+s tyf ljQLo +Yffn] vftf

vf]Ng kg]5 Totf] vftfaf6 sd lemSg cl3 o lgb]zg adf]lhd u|fxs klxrfg tyf

Dkli6 ugkg]5

-_ u|fxs klxrfg ubf sfggL JolQm jf k|aGwsf] txut +rgf jf jfldTj x]sf] b]lvPdf

k|To]s txsf] Totf] JolQm jf k|jGw pk lgoGq0f ug] JolQm cs x]sf] b]lvPdf Totf

JolQmsf cltlQm lgodfjnLsf] lgod ^ sf] pklgod sf] aFbf -s_ adf]lhdsf] k|fs[lts

JolQmsf] d]t klxrfg ug kg]5


-_ lgodfjnLsf] lgod adf]lhd Jojflos DaGw gePsf] jf vftf gePsf] u|fxsaf6 =

nfv jf f] afasf] ljb]zL db|f eGbf a9Lsf] cfslds sff]jf ePdf lgh u|fxssf]

klxrfg xg Sg] ljj0f sfuhft lng kg]5

-$_ sg k|fs[lts JolQmsf] sff]jfdf kljf jfx]s cGo sg JolQm jftljs wgLsf] kdf x]sf]

z+sf nfu]df f]sf] d]t klxrfg ug kg]5

-_ sg klg a+s vftfdf DalGwt vftf ~rfns afx]s cGo sg JolQmn] = nfv eGbf a9L

sd gub hDdf ug cfPdf sd hDdf ug] JolQmsf] klxrfg vNg] sfuhft lnO gub hDdf

ugsf] k|of]hg d]t vnfpg kg]5

-^_ u|fxssf] vftf vf]Ng] lnlnfdf rs +yfn] DalGwt u|fxsdf lglxt hf]lvdsf] cfwfdf

b]xfo adf]lhdsf JolQmxsf] NofKr] lx5fk jf jf Bio-Metric lng kg]5 M

-s_ k|fs[lts JolQmsf] xsdf vftfjfnf vftf ~rfns JolQm cGo x]sf]df lghsf] d]t

t gfjfnssf] xsdf vftf ~rfnssf] dfq lng afwf kg] 5g

-v_ sfggL JolQm jf k|jGwsf] xsdf vftf ~rfns

-amp_ g]kfn sf jf g]kfn sf cGtutsf sfofno jf lgsfox ljz]if P]g cGtut yflkt

lgsfo g]kfn sfsf] jfldTjdf x]sf +ul7t +yf g]kfn fi6laquo a+saf6 Ohfhtkqk|fKt

a+s tyf ljQLo +yfx aLdf ldltaf6 jLs[lt lnO jfwf0fdf ]o hfL uls]sf

aLdf sDkgLx +oQm fi6laquo +3 jf f] cGtutsf sfofno tyf ljlzli6s[t lgsfo Pjd

cGtfli6laquoo +yfx ljb]zL fhbtfjfxsf] xsdf u|fxs klxrfg tyf Dkli6 ubf vftf

~rfnsxsf] dfq JolQmut ljj0f lng lsg]5 fy g]kfn sfsf] sg sfofnosf]

tkm af6 yfoL sdrfLn] vftf +rfng ug kbf sfofno klrokqsf] cfwfdf +rfng ug

lsg]5

-_ u|fxs klxrfg tyf Dkli6 ubf o lgb]zgsf] cgrL (= df tf]lsPsf sfuhft tyf

ljj0fx lng kg]5 fy P]g lgodfjnL tyf o lgb]zg adf]lhd u|fxs klxrfg tyf

Dkli6 ubf DalGwt u|fxsdf lglxt hf]lvdsf] cfwfdf yk sfuhft tyf ljj0fx lng

cfjZos b]lvPdf f] d]t lng kg]5

-(_ yfgLo pkef]Qmf ldltsf] vftf vf]Ng] Gbedf DalGwt sfL lgsfodf btf ePsf] jf

yfgLo txsf] lkmfl eO cfPdf ldltsf kbflwsfLx vftf +rfnsxsf] cfjZos

ljj0f lnO pQm vftfdf xg] sff]jf k|lt vftfjfnf +rfnsx jo+ lhDd]jf xg] uL

vftf vf]Ng jf +rfng ug lsg]5 pkef]Qmf ldltsf] vftf vf]Ng] DaGwdf cgrL

(= -8_ adf]lhd ug kg]5

= lrs[t JolQm klxrfg DaGwdf M

P]gsf] klR5]b ^v= cGtutsf] bkmf (ordf= sf] pkbkmf -_ -_ adf]lhd k|sflzt rL lgoldt

kdf x]g kg]5 f] lrs[t JolQm dx jf +u7g cfkmgf] u|fxs eP gePsf] osLg uL

cfb]zfgfsf] sfo ug kg]5

$= pRr kby JolQm klxrfg DaGwdf M

-_ P]gsf] bkmf ampv= adf]lhd pRr kby JolQmsf] ljz]if klxrfg jf olsg ug] k|of]hgsf nflu

b]xfo adf]lhdsf +oGqxsf] d]t yfkgf ug kg]5

-s_ u|fxssf] vftf vf]Nbf u|fxsFu sff]jf ubf u|fxssf] ljj0f lgoldt kn]

cBfjlws ubf pRr kby JolQm klxrfg xg] +oGq

-v_ pRr kby JolQm yk36 ePsf] cjyfdf tTsfn klxrfg xg] +oGq

-u_ pRr kby JolQmsf] kljf tyf Da4 JolQm klxrfg xg] +oGq

-3_ pRr kby JolQmsf] klbo xlot +nUgtf adf]lhdsf] hf]lvd klxrfg xg] +oGq

-_ pRr kby JolQmsf] klxrfg ubf b]xfo adf]lhdsf] k|lqmofx cjnDjg ug kg]5 Mndash


-s_ u|fxsjf6 rgf lng] jf j3f]if0ff ug nufpg]



-3_ Jojflos kdf pknAw tYofIacute -Data Base_ lng]

-ordf_ k|rlnt sfgg adf]lhd sg lgsfodf flvPsf] oDaGwL clen]vaf6 rgf lng]

-r_ g]kfn sf jf tf]lsPsf +yfdividelgsfoxaf6 slDtdf klg jflifs kdf rL dfu uL

pRr kby JolQmsf] rL tof ug]

-_ pRr kby JolQmsf] clen]v gLh kbjf6 cjsfz jf dQm ePsf] ldltn] jifDd sfod

fVg kg]5

-$_ pRr kby JolQmsf kljf jf glhssf] DaGw ePsf JolQmxsf] rgf tyf hfgsfL a+s

tyf ljQLo +yfn] hf]lvdsf] cfwfdf jf cfjZostf cgf lng Sg]5g

= jftljs wgL klxrfg DaGwdf M

-_ P]gsf] bkmf ampu= tyf lgodfjnLsf] lgod ^ adf]lhd jftljs wgLsf] klxrfg ug b]xfo

adf]lhdsf +oGqxsf] yfkgf ug kg]5

-s_ jftljs wgL klxrfg ug] +oGq

-v_ jftljs wgL gLhFu Da4 sff]jfsf] Id cgudg ug] +oGq

-u_ jftljs wgL gLhFu DalGWft Dk0f sff]jfxsf] PsLs[t kdf cgudg ug]

+oGq

-_ jftljs wgL klxrfg ubf b]xfo adf]lhdsf] k|lqmofx cjnDag ug kg]5 Mndash

-s_ u|fxsaf6 rgf lng] jf jndash3f]if0ff ug nufpg]



-3_ k|rlnt sfgg adf]lhd flvPsf] clen]vaf6 rgf lng]

-ordf_ Jojflos kdf pknAw tYofIacute -Data Base_ lng]

-r_ g]kfn sfsf DalGwt lgsfo jf +yf jf cGo lgsfoxaf6 rgf dfu ug]

-_ jftljs wgL DaGwL clen]v Jojflos DaGWf jf sff]jf dfKt ePsf] ldltn]]

jifDd sfod fVg kg]5

^= a[xt u|fxs klxrfg DaGwdf M

-_ P]gsf] bkmf ampordf= sf] pkbkmf -_ df pNn]v ePsf u|fxsxsf cltlQm b]xfo adf]lhdsf

u|fxsxFu Jofjflos DaGw yfkgf jf sff]jf ubf d]t a[xt u|fxs klxrfg k4tL

cjnDag ug kg]5

-s_ ljBtLo dfWodaf6 xg] sff]af cGtut k|0ffnLut kdf dxTjk0f cjefljs kdf

z+sfkb tjjf6 sff]af ug] u|fxs

-v_ pRr g]6jy ePsf u|fxs -o k|of]hgsf nflu pRr g]6jy hgfpg] Ldf jf rx

(Variables) u|fxs klxrfg ljj0f z+sfkb sff]jf DaGwL rsx (Red flag

indicators) a+s tyf ljQLo +yfxn] cfkm lgwf0f ug kg]5 _

-u_ DklQ z4Ls0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL DaGwL ckfwdf +nUg

xg Sg] cfwf b]lvPsf u|fxs

-3_ e|i6frf s5nL nufot cGo ckflws sfosf cfwfdf pRr hf]lvddf x]sf

dnssf u|fxs jf xfn jf]jf jf k]zf jf Jojffo ulx]sf] yfg cflbsf] cfwfdf

hf]lvddf x]sf u|fxs

-o k|of]hgsf nflu a+s tyf ljQLo +yfn] ljleGg fli6laquoo tyf cGtfli6laquoo +yf

b]z FATF sf] ldquoHigh-Risk Jurisdictions subject to a Call for Actionrdquo ldquoJurisdictions

under Increased Monitoringrdquo df rLs[t dns UN Sanction List af6 k|fKt

hfgsfLsf] cfwfdf DalGwt dnsxiquestsf] rL tof uL lgoldt kdf cBfjlws

ug kg]5 _


-ordf_ gubsf] j9L k|of]u xg] Jojfodf +nUg u|fxs jf gofF ljQLo k|ljlw jf pks0f dfkmt

sff]jf ug] u|fxs

-r_ k|rlnt sfgg adf]lhd glts ktg xg] shGo sfodf +nUg eO cbfntaf6

sbf 7xlPsf] u|fxs

-_ pkaFbf g+= adf]lhdsf u|fxsxFu Jojflos DaGw yfkgf ubf jf sff]jf ubf

lgodfjnLsf] lgod df pNn]lvt pkfoxsf cltlQm b]xfosf yk pkfox cjnDag uL

a[xt u|fxs klxrfg k4lt -Enhanced Customer Due Deligence ECDD_ cjnDag ug kg]5

s_ sff]afsf] |f]t klxrfg jf Dkli6 ug]

-v_ sff]afsf] p2]Zosf] hfgsfL jf f]sf] k|df0f lng]

-u_ sff]jfsf] cgudg ug] k|of]hgsf nflu Ldf lgwf0f ug] jf cGo sg pkfo cjnDag ug]

-3_ cGtfli6laquoo k|rng cgf ECDD ug] +oGqsf] ljsf uL f] dfkmt rgf lng]

amp= nLs[t u|fxs klxrfg DaGwdf M

+yfn] P]gsf] bkmf ampr= lgodfjnLsf] lgod ( adf]lhd nLs[t u|fxs klxrfgsf] k|lqmof

cjnDag ug Sg]5g oL nLs[t u|fxs klxrfg tyf f] sf] Dkli6 ubf b]xfo adf]lhdsf

dfkb08dividek|lqmofx ckgfpg kg]5

-_ nLs[t u|fxs klxrfgsf nflu pkoQm k4ltsf] ljsf ug kg]5

-_ nLs[t u|fxs klxrfg k4lt ckgfOPsf u|fxsxsf] ljj0f fVg kg]5

-_ nLs[t u|fxs klxrfg k4lt ckgfO vf]lng] vftfxsf] nflu 5sect kmffdsf] ljsf ug

kg]5

-$_ lgodfjnLsf] lgod ( sf] pklgod -_ df pNn]v eP adf]lhd vf]lng] vftfxsf] DaGwdf

o a+ssf] kj jLs[lt lng kg]5 t dlxgf jf f] eGbf sd cjlwsf] pTkfbg jf ]jf

k|jfxFu DalGwt sfoqmdsf nflu vftf vf]Ng k]df o a+ssf] kj jLs[lt cfjZos kg] 5g

-_ nLs[t jlus0fdf k]sf u|fxsxsf] vftf vf]Ng] sff]jf ug] jf ljj0f cBfjlws ug]

qmddf nLs[t k|s[of kmffd ljj0f dfq k|of]u ugkg]5

amps= vf]nf a+s vftf cleofg )amp^ cGtut vf]lng] vftfsf] u|fxs klxrfg DaGwdf

vf]nf a+s vftf cleofg )amp^ cGtut a g]kfnLsf] a+s vftf vf]Ng] k|of]hgsf nflu a+s vftf

gePsf g]kfnL k|fs[lts JolQmsf] xsdf u|fxs klxrfg tyf Dkli6 ubf b]xfoadf]lhdsf]

dfkb08dividek|lqmof cjnDag ug kg]5

-c_ o Jojyf adf]lhd vf]lng] a+s vftfsf nflu nLs[t vftf vf]Ng] kmffd k|of]u ug

kg]5 o Jojyf adf]lhd vftf vf]Nbf u|fxssf] cGo a+s vftf gePsf] j3f]if0ff lng

kg]5

-cf_ u|fxs klxrfg tyf Dkli6 ubf gfulstfsf] k|df0fkq jf fxbfgL jf kmf]6f] lxtsf]

dtbftf klrokq jf fli6laquoo klrokq jf jfL rfns cgdltkq jf sg sfL

lgsfon] hfL u]sf] kmf]6f] lxtsf] klro kq jf DalGwt yfgLo txn] k|dfl0ft uL

pknAw ufPsf] kmf]6f] lxtsf] lkmflsf] cfwfdf Dkli6 ug kg]5

-O_ o Jojyf cGtut vf]lnPsf vftfsf] clwstd jflifs sff]afsf] Ldf = nfvDd

xg]5 = nfv eGbf a9Lsf] sff]af ePsf] cjyfdf aFbf g+= adf]lhd u|fxs klxrfg

tyf Dkli6 ug kg]5

-O_ o Jojyf adf]lhd vf]lnPsf vftfdf a+s tyf ljQLo +yfn] cfgf] tkmaf6 k|lt vftf

= )) -Ps o_ hDdf ug Sg]5g


= u|fxs tyf jftljs wgL klxrfg cBfjlws DaGwdf M

-_ Ohfhtkqk|fKt a+s tyf ljQLo +yfn] P]gsf] bkmf amp 5= sf] pkbkmf -_ adf]lhd ljBdfg

u|fxs tyf jftljs wgLsf] DaGwdf ljBtLo dfWodaf6 ljj0f fvL cfjZos k]sf] avt

hgs dodf kLIf0f tyf ljZn]if0f ug jf lgodgsfL lgsfon] dfu u]sf] avt tf]lsP

adf]lhdsf] 9fFrfdf pknAw ufpg Sg] uL cBfjlws ugkg]5

-_ Ohfhtkqk|fKt a+s tyf ljQLo +yfn] u|fxs klxrfg DaGwL ljj0fx b]xfo adf]lhd

lgoldt kn] cBfjlws ug kg]5

-s_ pRr hf]lvd b]lvPsf u|fxsxsf] sDtLdf jifsf] Ps k6s tyf hf]lvdsf] juLs0f

cgf

-v_ u|fxs klxrfg ljj0f cgk sff]jf d]n gvfPsf] cjyfdf tTsfn

-u_ u|fxs klxrfgsf] sfo kf gePsf] cjyfdf tTsfn

-3_ u|fxs klxrfg ljj0fdf pNn]lvt rgf hfgsfL tyf tYofIacutesf] Totf jf

kofKttfsf] af]df DalGwt a+s jf ljQLo +yfnfO z+sf nfu]sf] cjyfdf tTsfn

-ordf_ a+s tyf ljQLo +yfn] hf]lvd dNofIacutegsf] cfwfdf hf]lvddf cfwflt k|0ffnL

adf]lhd pRr hf]lvddf x]sf u|fxsxsf] ljj0f cBfjlws ug]] +oGq yflkt ug

kg]5

-_ a+s tyf ljQLo +yfsf] sg kbflwsfL jf sdrfLn] u|fxssf] af]df k|ToIf jf ck|ToIf

cfkrfls jf cgfkrfls kdf k|fKt u]sf] rgfsf] ljZn]if0f uL u|fxs klxrfgnfO

cBfjlws ug] Jojyf ldnfpg kg]5

-$_ u|fxs klxrfg cBfjlws ubf cfkmFu ePsf] kj rgf jf sfuhft jfx]s kljtg ePsf]

xg Sg] gofF ljj0f tyf sfuhft dfq DalGwt u|fxsFu dfu ug kg]5 fy u|fxs

jo+ pklyt eO pknAw ufpgkg] jf cBfjlws ufpg kg] ljj0f afx]s cGo ljj0fx

a+s tyf ljQLo +yfn] cGo pkoQm dfWodaf6 lng Sg]5g

-_ u|fxssf] ljj0f cBfjlws ubf ljQLo hfgsfL OsfOnfO lbgkg] Gogtd rgf jf hfgsfL

lng kg]5

-^_ u|fxs klxrfg cBfjlws ug] qmddf oyfDej k|of ubf d]t Dks xg gs]sf u|fxssf]

5sect ljj0f tof ug kg]5

-amp_ sg JolQm jf +yfsf] k|ydk6s vftf vf]Nbf dfu ulPsf Dk0f ljj0fx lxt +yfsf]

xsdf kl5Nnf] cflys jifsf] n]vfkLIf0f ulPsf] ljQLo ljj0f k|To]s k6s u|fxs klxrfg

ubf DalGwt u|fxssf] hf]lvdsf] cfwfdf dfq dfu ug]] uL u|fxs klxrfg DaGwL

Jojyfsf] sfofGjog ugkg]5

-_ u|fxs tyf jftljs wGfLsf] klxrfg ubf a+s tyf ljQLo +yfn] clgjfo kdf hf]lvddf

cfwflt u|fxs klxrfg k|s[of cjnDag ug kg]5 a jusf u|fxs tyf jftljs wgLsf]

klxrfg ug cBfjlws ug yk hfgsfL dfu ug Pp6 ljlw tyf k|s[of cjnDag guL

DalGwt u|fxs sff]jf yfg ]jfsf] k|s[lt cgf hf]lvd cgdfg uL f]sf]] cfwfdf

ugkg]5

-(_ u|fxs tyf jftljs wgLsf] klxrfg Pj+ cBfjlws ug] sfonfO a+s tyf ljQLo +yfn]

cfgf] gLlt tyf sfos|dsf] dVo sfoof]hgfdf dfj]z uL f]sf] lgoldt kdf cgudg

ug] Jojyf ugkg]5


(= hf]lvd Jojyfkg DaGwdf M

-_ Ohfhtkqk|fKt a+s tyf ljQLo +yfn] P]gsf] bkmf amp3= adf]lhd hf]lvdsf] klxrfg dNofIacuteg

tyf Jojyfkg ubf b]xfo adf]lhdsf ljifonfO d]t cfwf lng kg]5

-s_ dnssf] fli6laquoo tyf If]qut hf]lvd dNofIacuteg DaGwL k|ltj]bg

-v_ AMLCFT sf] DaGwdf sg k|ltli7t cGtfli6laquoo +yfn] u]sf] cWoog tyf

cgGwfgsf] k|ltj]bg

-u_ Jojflos DaGw sff]jfsf] Ldf k|s[lt

3_ u|fxs klxrfgFu DalGwt ljj0f PsLs[t iquestkdf ljBtLo dfWoddf fvL hf]lvd

fk]If xg] uL cBfjlws u] gu]sf] lglZrt ug]

-ordf_ u|fxs klxrfg ubf u|fxs PsLs[t klxrfg k4lt cjnDag u] gu]sf] lglZrt ug]

kms kms ]jf ljwf lng] u|fxssf] cfjZostf cgfsf] yk ljj0fd]t Ps

7fFpdf yk ug lsg] uL cfjZos Jojyf ug]

-_ pkaFbf g+=-_ adf]lhd klxrfg ulPsf] hf]lvdnfO pRr tyf Gog hf]lvddf juLs0f ug

kg]5 DalGwt a+s jf ljQLo +yfn] cfjZostf cgf hf]lvdsf] dLIffsf] cfwfdf yk

juLs0f ug Sg]5g

-_ k|To]s cflys jifsf] klxnf] qodf leq AMLCFT DaGwL hf]lvdsf] ljZn]if0f cBfjlws uL

f]xL adf]lhd gLlt tyf sfoljlwdf cfjZos kldfhg ug kg]5 fy +yfn] hf]lvdsf]

dNofIacuteg u]sf] pQm dNofIacuteg hf]lvd adf]lhd ePdividegePsf] olsg uL k|ltj]bg tof ug

kg]5

-$_ hf]lvd dNofIacuteg tyf dLIff DaGwL k|ltj]bg cgrL (=$ df tf]lsPsf] 9fFrfdf qdf

dfKt ePsf] ldltn] lbgleq o a+s tyf ljQLo hfgsfL OsfOdf k]z ug kg]5

-_ cfGtls tyf afAringo n]vfkLIfsn] AMLCFT k|0ffnL hf]lvdsf cfwfdf jrflnt eP

gePsf] cgudg ug] Totf] cgudgdf nlIft ljQLo sfafxL pRr kby JolQm pRr

hf]lvd x]sf] dns If]q tyf pRr hf]lvdoQm pTkfbg pks0f ]jf tyf sff]jfsf]

cgudg xg] Jojyf eP gePsf] lglZrt ug]

-^_ a+s tyf ljQLo +yfn] k|ltj]bg jf rgf lbgsf nflu pkoQm rgf k|ljlw k|0ffnL f]

DaGwL sfoljlw thdf uL dod u0ftLo k|ltj]bg k] ug] Jojyf lglZrt ug]

-amp_ a+s tyf ljQLo +yfn] dflysf] a+bf g++ adf]lhdsf] hf]lvd dNofIacuteg k|ltj]bg DalGwt

klj]If]0f ljefudf cflys jif dfKt ePsf] klxnf] qodfleq clgjfo kdf k]z ug

kg]5

)= k|ljlwut klxrfg tyf rgf +sngsf] k|0ffnLut Jojyf DaGwdfM

u|fxs tyf jftljs wgL nufotsf JolQmsf] cfwfet rgf tyf sfuhft lxtsf cGo ljj0f

hf]lvdsf cfwfdf lgoldt kdf ljBtLo k|ljlwsf] k|of]u uL cBfjlws ug kg]5 f] sfosf

nflu rgf k|ljlw kf]6n ljsf uL sfofGjog ugkg]5

= ljBtLo dfWodaf6 Ldf tyf z+sfkb sff]jfdivides[ofsnfksf] rgf lbg] tyf hf]lvd dNof+sg

k|ltj]bg k]z ug] do Ldf tyf Dklt z4Ls0f lgjf0f DaGwL Jojyfxsf] k|efjsfL

sfofGjog DaGwdf M

= a+s tyf ljQLo +yfn] ljQLo hfgsfL OsfOdf k]z ugkg] Ldf tyf z+sfkb

sff]jfdivides[ofsnfksf] k|ltj]bgnfO ljBtLo dfWodaf6 k]z ugsf nflu rs +yfsf]


sf] alsEuml l6d jf cGo ljBtLo dfWoddf u|fxssf ljj0f dod cBfjlws uL

lgodfjnLsf] lgod $ cgf b]xfoadf]lhd k]z ug kg]5

-s_ aeligsAElig jusf a+sxn] )amp^ fn df3 ut] b]lv clgjfo kdf ljBtLo dfWod -

goAML- Production Environment_ jf6 dfq k|ltj]bg k]z ug kg]5

-v_ aeligvAElig aeliguAElig jusf ljQLo +Yffn] )ampamp fn df3 ut] b]lv k0f kdf ljBtLo dfWod

(goAML-Production Live Environment) af6 z+sfkb Ldf sff]af DaGwL k|ltj]bg

k]z ug kg]5

= DklQ z4Ls0f lgjf0f DaGwL Jojyf adf]lhdsf] +yfut tyf If]qut hf]lvd dNof+sg

DaGwL k|ltj]bg Kflxnf] k6ssf nflu )amp^ fn k dlxgf leq DkGg uL f]sf] k|ltj]bg


= hf]lvd dNof+sgsf] cfwfdf cfjZos gLlt tyf sfoljlw thdf uL du| DklQ z4Ls0f

lgjf0f DaGwL sfok|0ffnL Jojlyt ug] hf]lvd fk]If u|fxs klxrfgdividecgudgdivide+sfkb

sff]af klxrfg k|0ffnLsf] Jojyf ug] pQm P]gsf] klR5]b ^v sf] Jojyf k|efjsfL kdf

sfofGjog ug] sfo Kflxnf] k6ssf nflu )amp^ fn df3 dlxgf leq DkGg uL f]sf]

k|ltj]bg DalGwt klj]If0f ljefudf k]z ug kg]5

$= DklQ z4Ls0f lgjf0f P]gsf] p2]Zo o a+sjf6 hfL lgb]zg adf]lhd rs +yfn]

hf]lvdsf] cfwfdf k|0ffnLut Jojyf lxt goAML sf] dfWodjf6 ljQLo hfgsfL OsfOdf

lkf]l6Euml u]dividegu]sf] tyf DklQ z4Ls0f lgjf0f DaGwdf o a+sjf6 hfL ePsf

lgb]zgxsf] k|efjsfL sfofGjog ePdividegePsf] DaGwdf o a+sjf6 cfjZos

lgLIf0fdivideklj]If0f xg]5

= jfo yfgfGt0f DaGwdf M

-_ Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] P]gsf] bkmf amp7= adf]lhd jfo yfgfGt0f DaGwL

sfo ug kg]5 t cfjZos ljj0fx gvn]sf] sg jfo yfgfGt0f z+sfkb nfu]df Totf]

jfo yfgfGt0fnfO cjLsf jf ylut uL tTsfn DalGwt lgsfodf hfgsfL ufpg

kg]5

-_ u|fxsn] cGtfli6laquoo jfo 6laquofGkm jfkt sd k|fKt ug pknAw ufPsf] ljj0f yfgLo

jfo yfgfGt0fFu DalGwt b]lvPdf DalGwt a+s jf ljQLo +yfn] yfgLo jfo

yfgfGt0f dfkmt sd k7fpg] JolQm jf +yfsf] ljj0f tof ug kg]5 fy Pp6 JolQm

jf +yfn] o k|s[ltsf] sfo u|fxs klxrfg ljj0fFu d]n gvfg] uL k6s k6s u]sf]

kfOPdf ljQLo hfgsfL OsfOnfO hfgsfL ufpg kg]5

-_ Ohfhtkqk|fKt a+s tyf ljQLo +yfsf] Ldfkf s]kf]l08Euml alsEuml DaGw hf]lvdlxt

agfO sff]af rf ug s]kf]l08Euml alsEuml DaGwL cGo fli6laquoo tyf cGtfli6laquoo dNo

dfGotfx d]t kf ugkg]5

= Ldfkf s]kf]l08Euml alsEuml DaGw DaGwdf M

-_ Ldfkf s]kf]l08Euml alsEuml DaGw sfod ubf tyf sff]af ubf P]gsf] bkmf amp8= adf]lhdsf]


-_ Ldfkf s]kf]l08Euml alsEuml DaGw tyf sff]afsf] do dodf dLIff ug kg]5 f]

dLIffaf6 s]kf]l08Euml a+sn] AMLCFT Measures sf] klkfngf u] gu]sf] olsg ug kg]5

s]kf]l08Euml a+sn] AMLCFT Measures sf] klkfngf u]sf] gkfOPdf f] a+sFusf] DaGw

cGTo ug kg]5


$= lgGt cgudg DaGwdf M

-_ Ohfhtkqk|fKt a+s tyf ljQLo +yfn] P]gsf] bkmf ampem= adf]lhd lgGt cgudg -Ongoing

Due Deligence_ ug kg]5

-_ cfkmn] hfL u]sf ljBtLo pks0f jf sf8sf] ljb]zdf ePsf] k|of]u u|fxsn] cfkmnfO lbPsf]

hfgsfL jf p2]Zo cgk ePdividegePsf] ljb]zL a+s jf ljQLo +yfn] hfL u]sf] ljBtLo

pks0f jf sfosf] k|of]u cfkmgf] +oGq dfkmt ePsf] k|of]usf] d]t lgGt cgudg ug

kg]5 oL cgudg ubf z+sfkb b]lvPdf Totf] ljBtLo pks0f jf sf8sf] k|of]udf f]s

nufO ljQLo hfgsfL OsfO nufot DalGwt cGo lgsfodf tTsfn hfgsfL ufpg kg]5

= Ldf sff]af DaGwdf M

-_ a+s tyf ljQLo +yfn] sg JolQm jf +yfn] P]gsf] bkmf )s= adf]lhd b]xfosf Ldf -

Threshold_ eGbf a9L jb]zL jf ljb]zL db|fsf] sff]af u]df Totf] sff]afsf] ljj0f

sff]af ePsf] ldltn] lbgleq cgrL (= df tf]lsPsf] 9fFrfdf ljQLo hfgsfL

OsfOdf pknAw ufpg kg]5 b]xfosf sff]afsf nflu 5sectf 5sect TTR (Threshhold

Transaction Reporting) k]z ug kg]5

-s_ Ps k6s jf k6s k6s uL Ps lbgdf sg vftfdf ulPsf] =) nfveGbf a9L

sdsf] gub hDdf sff]af jf Ps k6s jf k6s k6s uL Ps lbgdf sg vftfaf6

u]sf] =) nfveGbf a9L sdsf] gub vr sff]af

-v_ sg u|fxsnfO Ps k6s jf k6s k6s uL Ps lbgdf u]sf] = ) nfveGbf a9L sd

afa g]kfnsf] Ldf jfkf xg] uL u]sf] ljBtLo jf cGo yfgfGt0f

-u_ sg u|fxsn] Ps k6s jf k6s k6s uL Ps lbgdf u]sf] = nfv eGbfj9L sdsf]

gubdf 6xL ulPsf] ljb]zL db|f sff]af

-gf]6Mndasha+s tyf ljQLo +yfxn] Ldf sff]afnfO tLg k|sf -TTR-Cash TTR-Cross Border

and TTR-FCY Exchange) df juLs0f uL Ldf sff]af k|ltj]bg k]z ugkg]5 o DaGwdf

yk ki6 TTR Guidelines df pNn]v ePcgf xg]5 _

-_ =) nfv jf f] eGbf a9Lsf] lgIf]k jLsf ubf Ohfhtkqk|fKt a+s tyf ljQLo +yfn]

sdsf] |f]t u|fxsnfO pNn]v ug nufpg kg]5

-_ o aFbfdf hgs sf n]lvPsf] eP tfklg Ohfhtkqk|fKt a+s tyf ljQLo +yfxn]

b]xfosf sfL sfofno +yf tyf JolQmxn] u]sf] sff]afsf] ljj0f ljQLo hfgsfL

OsfOdf k7fpg cfjZos xg] 5g t 56 lbOPsf pQm sff]jfxsf] xsdf z+sfkb

sff]jfsf] klxrfg ug f] adf]lhdsf] ljj0f tof uL ljQLo hfgsfL OsfOdf k7fpg

56 lbPsf] dflgg] 5g

-s_ g]kfn sf jf g]kfn sf cGtutsf] sfofno jf lgsfon] u]sf] sff]af

-v_ ljz]if P]g cGtut yflkt lgsfon] u]sf] sff]af

-u_ +yfn] +yfut kdf cfkm+ jf cGo Ohfhtkqk|fKt a+s ljQLo +yf jf sfL

lgsfoFu u]sf] sff]af

-3_ klAns lnld6]8 sDkgLn] cGo klAns sDkgL sfL jf cw sfL sfofno +3

+yf sDkgL jf lgsfo ljz]if sfgg adf]lhd yflkt lgsfoFu u]sf] sff]af

-ordf_ kgaLdf Jojfosf] sfd sff]af ubf aLdf sDkgLn] u]sf] sff]af

-r_ sg Ohfhtkqk|fKt a+s jf ljQLo +yfn] cfgf] u|fxsnfO k|rlnt sfgg adf]lhd

shf fk6L jf lawf k|bfg u]sf] sff]af

-5_ +oQm fi6laquo +3 f] cGtutsf sfofno tyf osf lalzi6Ls[t lgsfo cGtfli6laquoo

+yfxn] u]sf] sff]af

-h_ sg a+s tyf ljQLo +yfn] cfgf sdrfLnfO lbPsf] ]jf lawf jfktsf] sf]fjf


em_ a+s tyf ljQLo +yfxn] hfL u]sf] r]sdfkmt sg Ps a+s jf ljQLo +yfdf x]sf]

vftfaf6 csf] a+s jf ljQLo +yfdf x]sf] vftfdf g]kfnleq sd 6laquofGkm -gubdf

afx]s_ ePsf] sff]af

-~f_ ljBfno sn]h ljZjljBfno jf cktfnsf] vftfdf ljleGg u|fxs jf ]jfu|fxLn] zNs

jfkt hDdf u]sf] sd

-6_ aLdf sDkgLsf] vftfdf aLdf zNs jfkt ljleGg aLdsxn] hDdf u]sf] sd

-7_ g]kfnL ]gf g]kfn k|xLsf] nufot cGo +yfsf] k]Gg eQmfgL DaGwL sff]jf

-8_ a+s tyf ljQLo +yfsf cfg cfGtls vftfx ht Mndash Settlement Accounts

NostroVostro Account cflbdf ePsf] sff]jf

-9_ xsfL fli6laquoo xsfL a+s ln= n] u]sf] +yfut sff]jf

^= z+sfkb sff]af DaGwdf M

-_ P]gsf] bkmf amp9= sf] pkbkmf -_ df pNn]lvt vf sff]afsf DaGwdf z+sfkb sff]af

klxrfg ug]] k|0ffnLsf] ljsf ug kg]5

-_ P]gsf] bkmf ampw= adf]lhdsf] cjyfx ljBdfg ePdf z+sfkb sff]af DaGwL k|ltj]bg o

lgb]zgsf] cgrL (= adf]lhdsf] 9fFrfdf tof uL lbgleq ljQLo hfsfL OsfO dIf

k]z ug kg]5 f] k|ltj]bg tof ubf ljQLo hfgsfL OsfOn] hfL u]sf] dfkb08xnfO

cfwf dfGg kg]5

-_ cgGwfg ug] lgsfoxaf6 cgGwfgsf lnlnfdf sg JolQm jf +yfsf] ljj0f jf

rgf dfu u]sf] cjyfdf z+sfkb b]lvg] gofF tYo jf ljifo hfgsfLdf cfPsf] cjyfdf

afx]s ljQLo hfgsfL OsfOnfO lrt ug cfjZos xg] 5g t Totf JolQm jf +yf

tyf f] sf] sff]af DaGwL ljj0f dfu ulPsf] cjyfdf pknAw ufpg Sg] uL tof

uL fVg kg]5

-$_ z+sfkb sff]jfsf] klxrfg k|ltj]bg nufotsf Jojyf cjnDag ubf hf]lvdsf] dNofIacuteGf

u|fxs klxrfg sff]jf hf]lvddf cfwflt k|0ffnLsf] cfwfdf ug kb5 z+sfkb

sff]afnfO a+s tyf ljQLo +yfn] k|flDes ljZn]if0f uL STR-PEP STR-High STR-

Medium and STR-Low df juLs0f uL Z+fsfkb sff]af k|ltj]bg ljQLo hfgsfL

OsfOdf k]z ugkg]5

-_ a+s tyf ljQLo +yfn] u|fxsaringff z+sfkb sff]af ug] k|of lghsf] z+sfkb ultljlwsf]

d]t klxrfg ug] k|0ffnL ljsf ugkg]5 fy Totf] z+sfkb ultljlw DaGwL k|ltj]bg

(Suspicious Activity Report- SAR) o lgb]zgsf] cgrL (= adf]lhdsf] 9fFrfdf tof

uL lbgleq ljQLo hfsfL OsfO dIf k]z ug kg]5

amp= rgfsf] uf]Kotf DaGwdf M

+yfsf kbflwsfL tyf sdrfLxn] P]g lgodfjnL tyf o lgb]zg adf]lhd tof ulPsf

k|ltj]bg sfuhft clen]v ljj0f rgf jf hfgsfL u|fxs jf cGo sg JolQmnfO hfgsfL lbg

xFbg sn] u|fxs jf cGo sg JolQmnfO sg k|ltj]bg sfuhft clen]v ljj0f rgf jf

hfgsfL pknAw ufPsf] kfOPdf P]gsf] bkmf amp adf]lhd arfpm xg] cjyfdf afx]s cGo

cjyfdf bkmf $$s= adf]lhd hfo xg]5

= cfGtls lgoGq0f DaGwdf M

-_ Ohfhtkqk|fKt a+s tyf ljQLo +yfsf] +rfns ldltn] P]g lgodfjnL o lgb]zgsf]

kfngf xg] uL cfjZos cfGtls gLlt sfoljlw jf lgoGq0f k|0ffnLsf] thdf uL nfu ug

kg]5


-_ P]gsf] bkmf ampt= sf] pkbkmf -_ adf]lhd P]g lgodfjnL o lgb]zg adf]lhdsf] bfloTj

lgGt kdf kf ug Jojyfkg tsf] sfofGjog clwsfL lgoQm uL lghsf] gfd 7]ufgf

of]Uotf Dks gDa Od]n nufotsf ljj0f ljQLo hfgsfL OsfO dIf k]z ug kg]5

fy sfofGjog clwsfL kljtg ePdf jf lghsf] ljj0fdf kljtg ePdf f] sf] d]t

hfgsfL k7fpg kg]5

-_ pkaFbf g+= adf]lhd lgoQm sfofGjog clwsfLsf] sfd stJo tyf clwsf P]gsf] bkmf

ampt= sf] pkbkmf -$_ adf]lhdsf] cltlQm b]xfo adf]lhd d]t xg] uL tf]Sg kg]5

-s_ P]g lgodfjnL o lgb]zg adf]lhdsf] sfo k|efjsfL jgfpg Focal Point sf] kdf

sfd ug]

-v_ P]g lgodfjnL o lgb]zg adf]lhdsf] sfo k|efjsfL kdf ug gLlt sfoljlw

k|0ffnL dofbf thdf uL k]z ug]

-u_ ljefu kbflwsfL tyf sdrfLjf6 P]g lgodfjnL o lgb]zg adf]lhd k|fKt

cjefljs jf z+sfkb sff]jf DjGwL rgf ljZn]if0f tyf hfFraem ug]

-3_ cfkmgf] sfo Dkfbg ug cGo ljefu jf kbflwsfLFu ljz]if1 ]jf lng jf cfjZos

hgs sfuhft ljj0f jf rgf lgjfw kdf hgs jvt k|fKt ug Sg]

-ordf_ P]g lgodfjnL tyf o lgb]zg adf]lhdsf] ljifo sfofGjog eP gePsf] cgudg

uL k|ltj]bg k]z ug]

-$_ a+s tyf ljQLo +yfn] JojyfksLo txsf] sfofGjog clwsfL (Compliance Officer) k|dv

xg] uL Ps cnUu AMLCFT ljefudivideOsfO v8f ug kg]5

-_ sfofGjog clwsfLn] P]g lgodfjnL tyf o lgb]zg adf]lhdsf] ljifo sfofGjog ug]

lnlnfdf dfu u]sf] cfjZos rgf hfgsfL sfuhft clen]v jf ljj0f pknAw gug]

DalGwt a+s jf ljQLo +yfsf kbflwsfL jf sdrfLnfO ljefuLo sfjfxLsf] lkmfl

ug kg]5 f] lkmfl adf]lhd DalGwt a+s jf ljQLo +yfn] sfafxL ug kg]5 oL

ulPsf] sfafxLsf] hfgsfL ljQLo hfgsfL OsfOnfO ufpg kg]5

-^_ a+s tyf ljQLo +yfsf] DklQ zl4s0f lgjf0f DaGwL ldltn] lgb]zg g+ ^ df

ldltnfO tf]lsPsf] sfoIf]q cgf sDtLdf tLg dlxgfdf Ps k6s P]g lgodfjnL o

lgb]zg adf]lhd ePdivideu]sf sfd sfjfxLsf] DaGwdf wf ugkg] laifo d]t d]l6Psf]

k|ltj]bg ~rfns ldltdf k]z ug kg]5 ~rfns ldltn] cfjZos dLIff uL

pkoQm lg0fo ug kg]5

-amp_ P]g lgodfjnL o lgb]zgsf] kfngf k|efjsfL Pj+ kl0ffddvL agfpgsf nflu

Ohfhtkqk|fKt a+s tyf ljQLo +yfn] cfkmgf] ]owgL ~rfns ldltsf box tyf

pRr Jojyfkg sdrfLxnfO b]xfo adf]lhd xg] uL +yfut Ifdtf clej[l4

sfoqmddf xefuL ufpg] Jojyf ldnfpg kg]5

-s_ +yfsf] rQmf kFhLsf] bO k|ltzt jf f] eGbf j9L ]o jfldTj ePsf ]owgL

~rfns ldltsf box tyf pRr JoyfkgnfO o ljifosf] ufDeLotfsf af]df

1fg cfbfgk|bfg (Knowledge Sharing) sfoqmd ~rfng ug]

-v_ sdrfLsf] xsdf Ifdtf clej[l4sf nflu lgoldt kn] 1fg k|bfg ug] sfoqmddf

xefuL ufpg]

-u_ sfofGjog clwsfL AMLCFT Unit sf] sfodf k|ToIf tyf lgoldt kdf +nUg

cGo sdrfLxnfO AMLCFT DaGwL laifodf pkoQm jb]zL tyf jb]lzs tflnd

sfoqmddf xefuL ufpg]


-_ Ohfhtkqk|fKt a+s tyf ljQLo +yfn] fli6laquoo tyf cGtfli6laquoo hf]lvdsf] cfwfdf cfgf]

+yfsf] sfdsfjfxL sfo k|s[lt u|fxs ]jfsf] cfwfdf z+sfkb sff]jfsf] klxrfg

DaGwdf ljt[t dfubzg tof uL nfu ug] fdlos kdf cBfjlws ug kg]5

-(_ a+s tyf ljQLo +yfsf] gLlt sfoljlwdf cftordfsjfbL lqmofsnfk tyf cfdljgfzsfL

xftxltofsf] lgdf0f tyf ljtfdf ljQLo nufgL lgoGq0f DaGwL k|fjwfg fVg kg]5

fy +yfn] cftordfsjfbL lqmofsnfk cfdljgfzsfL xftxltof lgdf0f tyf ljtfdf

ljQLo nufgLFu DalGwt ljifoxiquestsf] klxrfg cgudg tyf k|ltj]bgsf nflu cfjZos

+oGqsf] lasf ug kg]5

(= clen]v Jojyfkg DaGwdf M

Ohfhtkqk|fKt +yfn] P]gsf] bkmf ampb= lgodfjnLsf] lgod adf]lhd tof ePsf ljj0f

rL hfgsfL k|ltj]bg clen]v rgfx kfFr jifDd lIft fVg kg]5 fy pkf]Qm

ljj0fx cfjZos k]sf] jvt tTsfn pknAw ufpg lsg] uL ljBtLo dfWoddf d]t clen]v

fVg kg]5 oL fv]sf] clen]v sfggL sfafxLsf] lnlnfdf k|df0f jk k|of]u ug lsg]

uL bt fVg kg]5

)= sfafxL tyf hfo DaGwdf M

-_ P]g lgodfjnL tyf o lgb]zgsf] Jojyfsf] k|efjsfL sfofGjog gug] Ohfhtkqk|fKt a+s

tyf ljQLo +yf Totf] a+s tyf ljQLo +yfsf sdrfL tyf kbflwsfLnfO P]g

adf]lhdsf] sfafxL xg]5

-_ pkaFbf g+= adf]lhd sfjfxL ubf P]g lgodfjnL tyf lgb]zgsf] kfngf gePsf] cjyf

pNn3+gsf] dfqf f] af6 kg Sg] k|0ffnLut k|efj nufotsf ljifosf] ufDeLotfsf

cfwfdf o a+sn] b]xfo adf]lhdsf] sfafxLx ug Sg]5


gLlt tyf sfoljlw gePdf -s_ klxnf] k6ssf nflu ki6Ls0f f]lwg]

-v_ bf]|f] k6sb]lv = ) nfv jf ufDeLotfsf]

cfwfdf = sf]8Dd hljfgf ug]

u|fxs klxrfg DaGwL Jojyf

sfofGjog gePdf




cgf yk hljfgf ug]

HffgLaemL a]gfdL jf sfNklgs

gfddf sff]af u]sf] kfOPdf


ug]

$ P]gsf] klR5]b ^v sf] Jojyf

kfngf ePsf] gkfOPdf



-u_ t]gtf] k6sb]lv = sf]8 jf ufDeLotf cgf

= sf]8Dd hljfgf ug]

-3_ k6s k6s k|0ffnLut dof ePdf sff]af jf

Aojfodf cf+lzs jf k0f f]s nufpg] jf

Ohfhtkq lgnDjg jf vf]h ug] Ddsf] sfafxL

ug]

pRrkby AolStsf] klxrfg xg] -s_ klxnf] k6ssf nflu = ) nfv hljfgf ug]



k|0ffnLsf] Jojyf gePdf


-u_ t]|]f k6sb]lv = sf]8 jf ufDeLotf cgf

= sf]8Dd hljfgf ug]

^ jftljs wgLsf] klxrfg ug]

j[xt u|fxs klxrfg ug] tyf

u|fxs klxrfg cBfjlws ug]

Jojyf gePdf




= sf]8Dd hljfgf ug]

amp DklQ zl4s0f lgjf0f DaGwL

ldltn] tf]s]sf] adf]lhd sfo

u]sf] gkfOPdf


ug]

jfo 6laquofGkm ]ld6fG ubf

u|fxssf] klxrfg xg gs]df



( jfo 6laquofGkm ]ld6fG ubf

jftljs wgLsf] klxrfg xg

gs]df


afa jf ufDeLotf cgf yk

)

o lgb]zg adf]lhd AMLCFT

sf ljlw (Measures) nfO

hdivideolsg guL s]kf]08]G6

alsEuml DaGwL sff]jf u]df



lgGt cgudg DjGwL Jojyf

gePdf


-v_ bf]|f] k6sb]lv = ) nfv jf ufDeLotf

cgf yk hljfgf ug]

LDff sff]afsf] ljj0f ljQLo

hfgsfL OsfOdf tf]lsPsf]

dodf k]z gu]df




= sf]8Dd hljfgf ug]

z+sfkb sff]afsf] klxrfg ug]

+oGqdividek|0ffnL gePdf tyf

z+sfkb sff]jf k|ltj]bg

tf]lsPsf] 9fFrf dodf k]z

gu]df




= sf]8Dd hljfgf ug]

$ sfofGjog clwsfLsf] Jojyf

gu]df

-s_ = ) nfv hljfgf ug]

DklQ zl4s0f lgjf0f DaGwL

ldltn] k]z ugkg] k|ltj]bg

dodf k]z gu]df tyf +rfns

ldltn] ugkg] dLIff gu]df




cgf yk hljfgf ug]

^ +yfut tyf sdrfLsf] Ifdtf

clej[l4 gu]df



-u_t]gtf] k6sb]lv = ) nfv jf ufDeLotf cgf

yk hljfgf ug]



amp tf]lsPsf ljj0fxsf] clen]v

gflvPdf jf tf]lsPsf]

doDd lIft gflvPdf




cgf yk hljfgf ug]

-_ o aFbf adf]lhd ulg] sfjfxL ckofKt ePsf] nfu]df a+s tyf ljQLo +yfnfO g]kfn fi6laquo

a+s P]g ) a+s tyf ljQLo +yf DaGwL P]g )amp adf]lhd o a+sn] yk sfafxL

ug Sg]5

-$_ a+s tyf ljQLo +yfnfO o aFbf adf]lhd sfjfxL jf hfo ePdf Totf] hfo pQm

+yfsf] sg kbflwsfL jf sdrfLsf] sfd sfjfxLsf] sf0fn] ePsf] b]lvPdf Totf]

kbflwsfL jf sdrfLnfO DjlGWft a+s tyf ljQLo +yfn] k|rlnt sfgg jf +yfsf]

ljlgodfjnL adf]lhd sfjfxL ug kg]5

= vf]hL jrfpm M

-_ PsLs[t lgb]zg )amp^ sf]] DklQ z4Ls0f tyf cft+sjfbL sfodf ljQLo nufgL lgjf0f

DaGwL Jojyf O=k|f= lgb]zg g+= (divide)amp^ af6 hfL ulPsf] lgb]zg f] kZrft ldlt

)ampamp ebf ut]Dd hfL ePsf o+u DalGwt Dk0f klkqx

-_ P]g lgodfjnL o lgb]zgn] aGb]h nufPsf] cjyfxdf afx]s pkaFbf -_ adf]lhd vf]h

ulPsf] lgb]zg adf]lhd eP u]sf Dk0f sfd sfafxLx o lgb]zg adf]lhd eP u]sf]

dflgg]5


cgrL ndash (=

u|fxs klxrfg tyf f]sf] Dki6L ubf lng kg] sfuhft tyf ljj0fx

a+s tyf ljQLo +yfxn] sg klg u|fxssf] vftf vf]Nbf u|fxssf] k|s[lt cgf b]xfosf ljj0f tyf

sfuhftx lng kg]5

-s_ JolQmut vftf -g]kfnL gfulssf] xsdf_

-_ gfd y lnEuml M -_ hGd ldlt M fli6laquootfM

-_ yfoL 7]ufgfM

lhNnf=============== g=kf=divideuf=kf================= j8f g+==== 6f]ndivideufFp===========3 gDa============


-$_ xfnsf] 7]ufgfM

lhNnf=============== g=kf=divide uf=kf================== j8f g+==== 6f]ndivideufFp===========3 gDa============


-_ b]xfo adf]lhdsf] Gogtd Ps ljj0f f]sf] Dkli6 ug] sfuhft

s= gfulstf

gfulstf g+===========hfL ug] lhNnf================ hfL ldlt================

v= fxbfgL

fxbfgL g+==============hfL ug] lhNnf================ hfL ldlt========== clGtd ldlt

=====================

u= dtbftf klrokq

klrokq g+===========hfL ug] lgsfo==================hfL ldlt================

3= jfLrfns cgdltkq

cgdltkq g+=========hfL ug] lgsfo===================hfL ldlt========= clGtd ldlt

======================

-^_ gfjfnssf] xsdf

s= hGd btf k|df0fkq jf gfjfns klrokq

k|df0fkqdivideklrokq g+=============== hfL ug] lgsfo================== hfL ldlt================

v= cleefjs jf +Ifssf] gfulstfdividefxbfgLdividedtbftf klrokqdividejfLrfns cgdltkq

gDa=========== hfL ug] lgsfo============== hfL ldlt============= clGtd ldlt ================

-amp_ gfulstf glnPsf] g]kfnL gfulssf] xsdf

s= ufpFkflnsf jf dxfdividepkdxfdividegukflnsfsf] lkmfl

lkmfldividernfgL g+==================hfL ug] lgsfo======================== hfL ldlt================

-_ yfoL n]vf gDa -pknAw ePsf]dividecGo lgb]zg adf]lhd cfjZos ePsf] xsdf dfq_M

-(_ cfdfafa jf cfdf jf afa dWo] sg Pssf] kf gfd

-gf]6M kljfsf cGo box -ht kltdivideklTg afh] 5f]f 5f]L axfL bfO efO ljjflxt

dlxnfsf] xsdf fdividef_sf] ljj0f a+s tyf ljQLo +yfn] cfjZos 7fg]sf] v08df lng

Sg]5g _

-)_ +nUg x]sf] k]zfdivideJojfoM


-+yfsf] gfd 7]ufgf Dks g+= kb cgdflgt jflifs cfDbfgLdividekflgtlds tyf cGo

ljj0f_

-_ lgj]bsn] +nUg ugkg] sfuhftxM

-c_ gfulstf jf fxbfgL jf dtbftf klrokq jf jfL rfns cgdltkq jf yfoL

n]vf gDasf] k|df0fkq jf sfL fjhlgs +yf tyf +ul7t +yfsf g]kfnL

sdrfLsf] xsdf lghsf] sdrfL klrokq jf g]kfn sfaf6 cgbfgk|fKt ljBfno

dxfljBfno tyf ljZjljBfnosf sdrfL lzIfs jf k|fWofkssf] xsdf lghsf]

sdrfLdividelzIfsdividek|fWofks klrokqsf] 5ljlrq

-cf_ xfnfn lvlrPsf] kfkf]6 fOhsf] kmf]6f]


ki6Ls0fM

-_ 3 g+= 6]lnkmf]g g+= df]jfOn g+= Od]n 7]ufgf fxbfgL k]zf Jojfo yfoL n]vf

gDa htf ljj0fx gePsf lgj]bssf] xsdf Totf ljj0f pNn]v ug clgjfo xg]

5g t f] ljj0fx cfkmFu gx]sf] Joxf]f j3f]if0ff ufpg kg]5

-_ o lgb]zg adf]lhd a[xt u|fxs klxrfg k4lt -ECDD_ ckgfpg kg] u|fxsxsf]

xsdf eg] Psf3 kljfsf boxsf] gfulstf jf fxbfgL jf dtbftf klrondashkq

jf jfL rfns cgdltkqsf] 5lalrq -gfjfnssf] xsdf klrokq_ lng kg]5

-_ z0ffyLsf] xsdf gfulstfsf] sectf g]kfn sf jf cGo cflwsfls lgsfon] lbPsf]

klrondashkqsf] 5lalrqnfO cfwf lng lsg]5

-$_ gfjfnssf] +Ifs eO vftf +rfng ulx]sf] cjyfdf f] gfjfns jflnu ePkl5

pQm jflnus sfuhft +nUg uL jflnun] g vftf +rfng ugkg]5

-v_ fem]bfL jf JolQmut kmdsf] vftf

-_ kmdsf] gfd








k|df0fkq gDa


-amp_ sfoIf]q



-) k|f]k|fO6 fem]bf vftf ~rfnsxsf] ljj0f -kb gfd y kltdivideklTg afa afh]sf]

gfd yfoL 7]ufgf xfnsf] 7]ufgf 6]lnkmf]g g+= df]jfOn g+= Od]n 7]ufgf_

-_ k|f]k|fO6 fem]bf vftf ~rfnsxsf] kfkf]6 fOhsf] kmf]6f] gfulstf jf fxbfgL jf


-_ kl5Nnf] cflys jifsf] n]vfkLIf0f ePsf] ljQLo ljj0f n]vfkLIf0f ug gkg]sf] xsdf

DalGwt +yfn] tof u]sf] ljQLo ljj0f

-_ kl5Nnf] cflys jifsf] srQmf k|df0fkq jf s bflvnf ljj0f

-$_ kmdsf fem]bf aLr ePsf] salnotgfdf


-_ fem]bf kmd eP cflys tyf k|zflgs sff]af ug] DaGwdf lbPsf] clVtofgfdf

-^_ DalGwt +yfn] cfjZos 7fg]sf cGo ljj0f tyf sfuhftx

-u_ sDkgLsf] vftf

-_ sDkgLsf] gfd








k|df0fkq gDa


-amp_ sfoIf]q



-)_ ~rfns Jojyfkg ldlt jf Tot sfosf nflu u7g ePsf] cGo sg ldlt eP Tosf

kbflwsfL sfosfL k|dv vftf ~rfnsx pRr Jojyfkssf] JolQmut ljj0f -kb

gfd y kltdivideklTg afa afh]sf] gfd yfoL 7]ufgf xfnsf] 7]ufgf 6]lnkmf]g g+= df]jfOn

g+= Od]n 7]ufgf_

-_ bz k|ltzt jf f] eGbf a9L ]o wf0f ug] ]owgLsf] JolQmut ljj0f -gfd y

kltdivideklTg afa afh]sf] gfd yfoL 7]ufgf xfnsf] 7]ufgf 6]lnkmf]g g+= df]jfOn g+= Od]n

7]ufgf_

-_ ~rfns sfosfL k|dv vftf ~rfnsxsf] kfkf]6 fOhsf] kmf]6f] gfulstf jf


-_ sDkgLsf] bz k|ltzt jf f] eGbf a9L ]o jfldTj wf0f ug]] sfggL JolQm -sDkgL

+yf_ sf] xsdf f] sfggL JolQmsf] bz k|ltzt jf f] eGbf a9L ]o wf0f ug]

]owgLsf]JolQmut ljj0f -gfd y kltdivideklTg afa afh]sf] gfd yfoL 7]ufgf xfnsf]

7]ufgf 6]lnkmf]g g+= df]jfOn g+= Od]n 7]ufgf_

-$_ kl5Nnf] cflys jifsf] n]vfkLIf0f ePsf] ljQLo ljj0f -u|fxsaf6 vftf vf]Nbfsf] jvt

clgjfo kdf lngkg] tt kZrft a+s tyf ljQLo +yfn] u|fxssf] hf]lvdsf] cfwfdf

cfjZos 7fg]sf] dodf lng Sg]_

-_ kl5Nnf] cflys jifsf] srQmf k|df0fkq jf s bflvnf ljj0f -u|fxsaf6 vftf vf]Nbfsf]

avt clgjfo kdf lngkg] To kZrft a+s tyf ljQLo +yfn] u|fxssf] hf]lvdsf]

cfwfdf cfjZos 7fg]sf] dodf lng Sg]_

-^_ ljb]zL sDkgLsf] xfos sDkgL ePdf ljb]zL dVo sDkgLsf] gfd 7]ufgf

-amp_ +yfkgf u7g DaGwL k|df0fkq tyf sDkgLsf] k|aGwkq lgodfjnL

-_ vftf vf]Ng] vftf ~rfng ug] DaGwdf ~rfns ldltn] u]sf] lg0fo clVtofL

-(_ ~rfns ldltn] sfosfL k|dv cGo clws[t sdrfLnfO cflys sff]afsf] DaGwdf

k|bfg u]sf] clVtofL

-)_ DalGwt +yfn] cfjZos 7fg]sf cGo ljj0f tyf sfuhftx


ki6Ls0fM

ljz]if P]g cGtut yfkgf ePsf +ul7t +yfxsf] xsdf btfsf] k|df0fkq DaGwL ljj0f

lng clgjfo xg] 5g

-3_ SnadivideusfL +3divide+yfsf] vftf

-_ Sna tyf usfL +3 +yfsf] gfd

-_ btf xFbfsf] 7]ufgf -lhNnf g=kf=divideuf=kf= j8f g+= 6f]ndivideufFp 3 gDa 6]lnkmf]g g+= kmofS


-_ btf xFbfsf] 7]ufgf kljtg ePsf] ePdf kljltt 7]ufgf



-_ yfoL n]vf gDa jf s k|of]hgsf] nflu sfL lgsfon] k|bfg u]sf] Tot k|sfsf]

k|df0fkq gDa

-^_ sff]afsf] lsld

-amp_ sfoIf]q



-)_ sfosfL k|dv vftf ~rfnsxsf] JolQmut ljj0f -kb gfd y kltdividekTgL afa

afh]sf] gfd yfoL 7]ufgf xfnsf] 7]ufgf6]lnkmf]g g+= df]jfOn g+= Od]n 7]ufgf_

-_ sfo ldltsf bo6laquoi6L lgoGqs +Ifs jf ]6nsf] JolQmut ljj0f-kb gfd yyfoL

7]ufgf xfnsf] 7]ufgfOd]n 7]ufgf tyf sfot +yfsf] gfd 7]ufgf Dks g+=_ tyf 7]ufgf

vNg] sfuhft

-_ sfosfL k|dv vftf ~rfnsxsf] kfkf]6 fOhsf] kmf]6f] gfulstf fxbfgL jf


-_ kl5Nnf] cflys jifsf] n]vfkLIf0f ePsf] ljQLo ljj0f

-$_ +yf btf k|df0fkqsf] 5lalrq

-_ ljwfg

-^_ vftf vf]Ng] DaGwL sfo ldltsf] lg0fo

-amp_ vftf ~rfng tyf cflys sff]af DaGwL clVtofL


-ordf_ xsfL +yfsf] vftf

(1) +yfsf] gfd

(2) lhi68 sfofnosf] 7]ufgf -lhNnf g=kf=divideuf=kf= j8f g+= 6f]ndivideufFp 3 gDa 6]lnkmf]g g+=


(3) Jofjflos sfofnosf] 7]ufgf -lhNnf g=kf=divideuf=kf= j8f g+= 6f]ndivideufFp 3 gDa 6]lnkmf]g





k|df0fkq gDa

(6) Jojfodividesff]afsf] lsld


(7) sfoIf]q



(10) ~rfns sfosfL k|dv vftf ~rfnsxsf] JolQmut ljj0f -kb gfd y kltdividekTgL

afa afh]sf] gfd yfoL 7]ufgf xfnsf] 7]ufgf 6]lnkmf]g g+= df]jfOn g+= Od]n 7]ufgf_

(11) ~rfns sfosfL k|dv vftf ~rfnsxsf] kfkf]6 fOhsf] kmf]6f] gfulstf jf



(13) kl5Nnf] cflys jifsf] srQmf k|df0fkq jf s bflvnf ljj0f

(14) +yfsf] ljlgod

(15) +yf btf DaGwL k|df0fkqsf] 5lalrq

(16) vftf vf]Ng] DaGwL ~rfns ldltsf] lg0fo cflys sff]af ug] DaGwL clVtofL


r_ fjhlgs u7L jf lghL u7Lsf] vftf

(1) gfd







k|df0fkq gDa

(6) sff]afsf] lsld

(7) sfoIf]q






7]ufgf_


dtbftf klrondashkq jf jfL rfns cgdltkqsf] 5ljlrq tyf ~rfns jf Jojyfkg

ldltsf boxsf] 7]ufgf vNg] sfuhft



(14) ljwfg

(15) u7L yfkgf DaGwL ePsf] salnotgfdf

(16) u7L yfkgf DaGwL k|df0fkqsf] k|dfl0ft 5lalrq

(17) vftf vf]Ng] DaGwL ~rfnsdivideJojyfkg ldltsf] lg0fo cflys sff]af DaGwL

clVtofL


-5_ sn jf SofDksf] vftf

(1) sn jf SofDksf] gfd






(5) yfoL n]vf gDayfoL n]vf gDajf s k|of]hgsf] nflu sfL lgsfon] k|bfg u]sf] Tot

k|sfsf] k|df0fkq gDa

(6) sff]afsf] lsld

(7) sfoIf]q






7]ufgf_





(14) k|aGwkq lgodfjnL

(15) +yf jLs[ltsf] k|df0fkqsf] k|dfl0ft 5lalrq

(16) ~rfnsdivideJojyfkg ldltn] vftf vf]Ng] DaGwL u]sf] lg0fo cflys sff]af DaGwL

lbPsf] clVtofL


-h_ cGtfli6laquoo usfL +yfsf] vftf

(1) +yfsf] gfd





(5) yfoL n]vf gDajf s k|of]hgsf] nflu sfL lgsfon] k|bfg u]sf] Tot k|sfsf]

k|df0fkq gDa

(6) sff]afsf] lsld

(7) sfoIf]q



(10) ~rfns sfosfL k|dv g]kfnsf nflu lgoQm k|ltlglw jf k|dv vftf ~rfnsxsf]

JolQmut ljj0f -gfd afa jf cfdfsf] gfd yfoL 7]ufgf xfnsf] 7]ufgf 6]lnkmf]g g+=

df]jfOn g+= Od]n 7]ufgf cflb_ tyf 7]ufgf vNg] sfuhft

(11) sfosfL k|dv g]kfnsf nflu lgoQm k|ltlglw jf k|dv vftf ~rfnsxsf] kfkf]6

fOhsf] kmf]6f] gfulstf jf fxbfgL jf dtbftf klrondashkq jf jfL rfns cgdltkqsf]

5ljlrq



(13) s ljj0f bflvnf ugkg] +yfsf] xsdf kl5Nnf] cflys jifsf] s bflvnf ljj0f

(14) dfh sNof0f klifb +yf aLr sg Demftf ePsf] eP Demftfsf] k|ltlnkL

(15) g]kfn sfFu sg Demftf ePsf] eP f] Demftf

(16) g]kfnsf] sg cflwsfls lgsfo jf6 DaGwg jf jLs[lt lnOs]sf cGtfli6laquoo u==+=

afx]s cGo cGtfli6laquoo u==+=sf] xsdf DalGwt b]z jf f] b]zsf] fhbtfjfsf] lkmfl

kq

(17) +yfsf] ljwfg

(18) +yfn] vftf vf]Ng lbPsf] clVtofL cflys sff]af ug lbPsf] clVtofL


(20) cGtfli6laquoo Snasf g]kfn lyt yfgLo ldlt tyf Snasf xsdf pQm cGtfli6laquoo

Snasf] s]Gb|Lo ldltaf6 eft[ +u7gsf ldlt u7g ulPsf] lg0fo vftf +rfng

ug] DaGwdf u]sf] lg0fosf] k|ltlnlk

(21) ldltsf] gfddf a+s vftf +rfng ugsf nflu vftf +rfnssf] gfd lxt u]sf]

lkmfl kq

-em_ ljb]zL JolQmsf] vftf

(1) kf gfd y

(2) fli6laquootf

(3) ljb]zsf] 7]ufgf -yfoL cyfoL_

(4) g]kfnsf] 7]ufgf

(5) kljfsf boxsf] ljj0f

(6) fxbfgLdividelefM

(7) fxbfgL g+==========hfL ug] b]z==========hfL u]sf] yfg ========= hfL ldlt===============clGtd

ldlt ==========================lefsf] cjlw gfpoundg] ldlt==============

(8) Dofb ggf3]sf] lefsf] k|dfl0ft 5lalrq

(9) fxbfgLsf] k|ltlnkL

(10) sdrfL eP sfot +yfsf] gfd 7]ufgf Dks g+= lkmfl kq

(11) fxbfgL gePsf eftLo gfulssf] xsdf eftLo sfgg adf]lhd gfuls xf] egL lnPsf]

k|df0fkqsf] gDa ldlt hfL ug] lgsfo yfg DalGwt +yfn] cfjZos 7fg]df

eftLo fhbtfjfsf] kq d]t dfu ug Sg]5

(12) z0ffyLsf] xsdf DalGwt sfL jf cGtfli6laquoo lgsfon] lbPsf] klrokq gDa hfL

dflKt ldlt hfL ePsf] yfg


-`_ ljb]zL sDkgLsf] vftf

(1) sDkgLsf] gfd

(2) ljb]zL sDkgLsf] ljb]zdf x]sf] lhi68 sfofnosf] kf 7]ufgf -b]z k|fGtdividefHo zx dfu


(3) ljb]zL sDkgLsf] ljb]zdf x]sf] Jofjflos sfofnosf] 7]ufgf -b]z k|fGtdividefHo zx dfu


(4) ljb]zL sDkgLsf] g]kfn lyt sfofnosf] kf 7]ufgf -lhNnf g=kf=divideuf=kf= j8f g+=

6f]ndivideufFp 3 gDa 6]lnkmf]g g+= kmofS g+= Od]n j]jfO6 cflb_


(5) g]kfn lyt sfofnosf] lsld -zfvf Dks klof]hgf jf cGo sg_

(6) ljb]zdf btfsf] k|df0fkq -btf g+= btf ug] b]z btf ug] sfofno btf ldlt_ cgdltkq jf

Ohfhtkq sff]af cgdltkq jf gjLs0fsf] k|df0fkq gDa hfL ldlt axfn xg]

cjlw hfL ug] lgsfo

(7) g]kfndf btf ePsf] eP f] DaGwL ljj0f tyf sfuhft -btf g+= btf ug] sfofno btf

ldlt cgdltkq jf Ohfhtkq sff]af cgdltkq jf gjLs0fsf] k|df0fkq gDa hfL

ldlt axfn xg] cjlw hfL ug] lgsfo_

(8) sff]afsf] lsld

(9) sfoIf]q



(12) sDkgLsf] k|aGwkq lgodfjnL

(13) jb]lzs sDkgLn] vftf vf]Ng lbPsf] clVtofL tyf sff]af ug lbPsf] clVtofL

(14) jb]lzs sDkgLsf] ~rfns sfosfL k|dvsf] JolQut ljj0f -kb gfd y 7]ufgf

6]lnkmf]g g+= df]jfOn g+= Od]n 7]ufgf_

(15) g]kfnsf nflu lgoQm ulPsf] k|ltlglw vftf ~rfnssf] JolQmut ljj0f -kb gfd y


7]ufgf_

(16) jb]lzs sDkgLsf] k|dv bO kbflwsfL g]kfnsf nflu lgoQm ulPsf] k|ltlglw vftf

~rfnsxsf] kfkf]6 fOhsf] kmf]6f] gfulstf jf fxbfgLsf] 5lalrq tL JolQmxsf]

7]ufgf ki6L xg] sfuhft




-6_ s6glts lgof]udividefhbtfjfsf] vftf

(1) lgof]udividefhbtfjfsf] kq

(2) vftf ~rfng DaGwL clVtofL

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(1) kf gfd y

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(9) fxbfgLsf] k|dfl0ft 5lalrq


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DaGwdf u]sf] lg0fosf] k|ltlnlk

-_ yfgLo txaf6 pkef]Qmf ldltsf] gfddf a+s vftf +rfng ugsf nflu vftf +rfnssf]

gfd lxt u]sf] lkmfl kq

-_ sff]afsf] lsld

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jf jfL rfns cgdltkqsf] 5ljlrq

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ldltsf] j3f]if0ff

gf]6 M cflys jif dfKt eO n]vf kLIf0f DkGg ufpg] tyf s bflvnf ljj0f k]z ug] DaGwdf

sfggn] lglbi6 u]sf]] dofjlwleq sg +yfsf] vftf vf]Ng k]df f] cflys jifsf] eGbf cl3Nnf] cflys

jifsf] n]vfkLIf0f ePsf] ljQLo ljj0f tyf s bflvnf ljj0f lnO vftf vf]Ng lsg] 5


cgrL ndash(=

Threshold Transaction Report (TTR)

Name

Signature

(Compliance Officer or Authorized Officer)

Name

Designation

Phone

Email

Fax

Date

SN Name

Address of

the person

holding account

(including

legal)

Branch

Type of transaction

Date of

Transaction

Nature of

Transaction

Account

Type and No

Amount

Involved

Source

of Fund

Rema

rks

Cas

h

Cross

-

borde

r

Foreign

Exchang

e


cgrL ndash(=

Suspicious Transaction Report (STR) and Suspicious Activity Report

(SAR) PEP HIGH MEDIUM LOW

A Reporting Institution

1 Name of the InstitutionBranch

B Details of Customer

1 a Name of the Main account holderscustomer

b Suspected beneficial owner

a

b

2 a Permanent Address

b Present Address

a

b

3 Profession (As per KYC)

4 Nationality

5 Other account(s) number (if any)

6 Other business (if any)

7 a Citizen NoPP No other ID

NoRegdNo

b Issue Date and Place

c Issuing AgencyAuthority

a

b

c

8 a Father Name

b Mother‟s Name

c Spouse Name

d Grand Father

e ChairmanMDProprietor

a

b

c

d

9 Date of birth (Natural Person)

Date of establishment(Legal Person)

C Details of Customer

1 Account Number

2 Nature of the account

-Currentsavingsloanother pls specify)

3 Nature of Ownership (Individualproprietorship


Partnershipcompanyother pls specify)

4 Names of PropDirectors Partners etc

5 Date of AC opening

6 Other account(s) number (Related Parties)

1

2

3

D Transaction

a Transaction Details (Accountwise) Account No Year Total

Trans No

Total Dr

Amount

Total Trans

No

Total Cr

Amount

Closing Balance

Total upto now

Please fill the transaction from opening to present date Total of Dr amp Cr (No amp

Amount) exclude returned chequesreverse entriesany other correcting items

b Details of Top 10 deposites (Last One Year)

SNo Date ChequeVoucher No Depositor Amount Remarks

c Details of Top 10 withdrawals (Last One Year)

SNo Date ChequeVoucher No Payee Amount Remarks

d Details of Loan and any other business and tranasactions with BFI

e Person and Transaction Tree or Map

D Reasons for considering the transaction(s) as unusualsuspicious

Summary of suspicious activities Analysis or Examination

Possible Linkage

E Suspicious Activity InformationSuspected Predicate Offence

Summarize characterization of suspicious activityplease specify the predicate offence (As per Act

and FATF Guideline)

Money Laundering Terrorist Financing

Possible Predicate Offence (Tick in the box)


Participation in an organized criminal group and

racketeering

Tax (including direct and indirect)

Disruptive (terrorist) act and terrorism Extortion

Trafficking in person and migrant smuggling Piracy

Any kinds of sexual exploitation including the

children

Insider Dealing and Market Manipulation in

securities and commodities market related

Illicit trafficking in narcotic drugs and

psychotropic substances

Ancient monument conservation related

Illicit trafficking in arms and ammunition Forest National park and wild animals

preservation related

Illicit trafficking in stolen and other goods Money banking finance foreign exchange

negotiable instruments insurance

cooperatives related

Corruption and bribery Black marketing consumer protection

competition supply

Fraud Election related

Forgery Communication broadcasting advertisement

related

Counterfeiting of coin and currency Transportation education health medicine

foreign employment related

Counterfeiting and piracy of products or

imitation illegal copy or theft of products

Firm partnership company association

related

Environmental crime Real estate and property related

Murder grievous bodily injury Lottery gambling donation related

Kidnapping illegal restraint or hostage-taking Citizenship immigration and passport related

Theft or robbery Offence of terrorist financing or association

with terrorist organization

Smuggling (including custom excise and

revenue)

Others (Please Specify) helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip

F Has the BankFI taken any action in this context Give details


Name

Designation Date

Phone Email Fax


cgrLndash(=$

a+s tyf ljQLo +yfsf] gfdM

hf]lvd dNofIacuteg tyf dLIff DaGwL qdfls k|ltj]bg

qdf M ========== fn ===========

l=g+= ljj0f +Vof slkmot

-_ hDdf u|fxssf] +Vof

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-amp_ Gog hf]lvddf ksf u|fxssf] +Vof

-_ j[xt klxrfg ulPsf u|fxssf] +Vof

-(_ pRr kby kbflwsfLsf] +Vof

-)_ jftljs wgL klxrfg ulPsf u|fxssf] +Vof

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-_ Ifdtf clej[l4 ljj0f

s_ kbflwsfL

v_ sdrfL

-$_ +rfns ldltdf 5nkmn ePsf] k6s


Name

Designation Date

Phone Email Fax


g]kfn fi6laquo a+s

s]Gb|Lo sfofno



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jfwf0fnfO yk lrt kfg f] ]jf jfkt lnOg] zNsx kfbzL kdf lng] Jojyf ug tyf a+s

tyf ljQLo +yfx dfkmt ljQLo fIftf clej[l4 ug cfjZos b]lvPsf] xFbf b]xfo adf]lhdsf] ljQLo

u|fxs +If0f tyf ljQLo fIftf DaGwL Jojyf hfL ulPsf]n] f]xL adf]lhd ugdivideufpg xg g]kfn

fi6laquo a+s P]g ) sf] bkmf amp( n] lbPsf] clwsf k|of]u uL b]xfosf lgb]zg hfL ulPsf] 5 Mndash

1= kfblztf DaGwL Jojyf

Ohfhtkqk|fKt +yfxn] cfkmgf u|fxsnfO k|bfg ug] ]jf zt+u DalGwt a k|sfsf ljj0f

fjhlgs kdf hfgsfL ufpgkg]5 otf ljj0fdf ljQLo ]jf tyf pks0fxsf cltlQm

f]Fu DalGwt zNs sldzg Jofhb hljfgf xhfgf nufotsf DaGwdf ckgfpg kg] k|ls|of

Pj+ ztx dfj]z u]sf] xg kg]5 o DaGwdf b]xfo adf]lhdsf] Jojyf ulPsf] 5 M

-s_ cfkmn] k|bfg ug] ljQLo ]jf a k|sfsf vftf Pj+ shf ljQLo pks0f DaGwL

hfgsfLsf] +lIfKt ljj0fdividekltsf tof uL u|fxs Pj+ jfwf0fnfO pknAw xg] Jojyf

ldnfpg kg]5

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hfgsfL ufpg kg]5 M

= ljleGg k|sfsf vftf f] DaGwL ljj0f

= u|fxsnfO k|bfg ulg] ljQLo ]jfdf nfUg] zNssf cfwf f] DaGwL ljj0f

= a+lsu sff]jfsf nflu lgwflt k|ls|of Pj+ sfoljlw

$= vftf aGb ubf cjnDag ulg] k|ls|of

= Aofhb u0fgf ug] ljlw

^= clu|d eQmfgL zNs

amp= C0fLn] dodf shf eQmfgL gu]df a+sn] ug] sfjfxL

= ljnDa zNs hljfgf tyf xhfgf

(= ljleGg k|sfsf ljBtLo sf8 ~rfng DaGwL sfoljlw

)= a+ls+u sff]jfdf xg Sg] hfo tyf hljfgf u|fxsn] cjnDag ugkg]

tstf DaGwL Jojyf

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Ohfhtkq k|fKt +yfn] ldnfpg kg]5

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lgb]zg adf]lhd o a+sdf k7fpgsf fy jfwf0fsf] hfgsfLsf nflu cfkmgf]

j]afO6df d]t k|sflzt ugkg] 5


2= n efiffsf] k|of]u DaGwL Jojyf

-s_ cfgf u|fxsxnfO pknAw ufpg] ]jf DaGwL hfgsfL jf rgfdf k|of]u ug] efiff n

ki6 xg kg]5

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pknJw xg] Jojyf ugkg]5 cfGtls tyf cGtfli6laquoo sff]jfdf k|of]u xg] sfuhftx

c+u|]hL efiffdf d]t tof ug lsg]5

3= rgf DaGwL Jojyf

-s_ Ohfhtkq k|fKt +yfn] k|jfx ug] rgf jf hfgsfL jfwf0f u|fxsxn] lhn aemg]

k9g Sg] xgkg]5

-v_ jfwf0fdf e|d lhgf xg Sg] sg klg k|sfsf] lj1fkg ug ufpg kfOg] 5g

4= n als+u DaGwL Jojyf

Ho]i7 gfuls kms 9+un] Ifd fIf gePsf JolQmnfO ljz]if k|fyldstf lbO xh kn] a+lsEuml

ljwf pknAw ufpg a+s tyf ljQLo +yfxn] Totf u|fxsxnfO ljz]if sfp06 tf]sL ]jf

lbg kg]5 fy a+s tyf ljQLo +yfn] cfkdf dGjo uL kms 9+un] Ifd JolQmxnfO

Dej ePDd n xg] lsldsf] Pl6Pd ]jf k|bfg ug] Jojyf ldnfpg kg]5

5= ljQLo ]jfsf] zNs nufot zt kljtg DaGwL Jojyf

u|fxsFu ljQLo ]jfsf nflu Demftf kqdf xtfIf uL ]jf k|bfg ug]qmddf Totf] Demftfdf

plNnlvt zNs Aofhb ztxdf kljtg xFbf Ohfhtkq k|fKt +yfn] DalGwt u|fxsnfO

hfgsfL ufpg kg]5

o JojYff cgf fjhlgs kdf hfgsfL ufpg kg] cjyfdf fli6laquoo tsf +yfn] fli6laquoo

blgs klqsf dfkmt If]qLo tsf +yfn] If]qLodividelhNnf tsf klqsf dfkmt fjhlgs ug

kg]5

6= vftf ~rfng tyf aGb ubf nfUg] zNs DaGwL Jojyf

-s_ Ohfhtkqk|fKt +yfn] vftf vf]Nbf r]s hfL ubf -Good for Payment r]s d]t_ r]ssf]

Stop Payment ubf dfHbft k|dfl0ft ubf -Balance Certification) vftf ~rfng ubf

vftf aGb ubf 6]6d]G6 lb+bf ljk|]if0f sd vftfdf hDdf ubf PaLaLP nufotsf ]jf

k|bfg ubf u|fxsaf6 sg lsldsf] ]jf zNs lng kfOg] 5g t u|fxsn] sg Ps cjlwsf]

6]6d]G6 Ps k6s eGbf a9L dfu u]sf] cjyfdf Gogtd zNs lng afwf ku]sf] dflgg] 5g

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-u_ sg klg cjyfdf x]sf] vftfsf] sd Gogtd dfHbft eGbf sd ePsf sf0fn] sd

ssectf uL dfHbft 36fpg kfOg] 5g fy Gogtd dfHbft jfkt flvPsf sddf d]t

tf]lsPsf] Aofh k|bfg ug kg]5

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kjhfgsfL ufPsf] xgkg]5

-ordf_ g]kfnL db|fdf ljBtLo sf8x hfL ubf zdf lnOg] zNs afx]s Totf] sf8sf] cjlw

dfKt gx~h]nDd gjLs0f zNs lng kfOg] 5g

7= r]s eQmfgL DaGwL Jojyf

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ubf Totf] pks0fdf plNnlvt Dk0f sd g DalGwt u|fxssf] vftfdf hDdf ugkg]5

Totf] ljQLo pks0fxsf] sff]jfdf nfUg] sg zNs ePdf f] DaGwL hfgsfL u|fxsnfO

clu|d kdf ufO u|fxssf] vftfaf6 566 kdf lngkg]5


-v_ sg JolQm kmd sDkgL jf +yfn] cfkmgf] sff]jfsf] qmddf k|fKt r]sx cfkmgf] vftfdf

hDdf ubf Totf] r]s lvRg] JolQm kmd sDkgL jf +yfsf] vftfdf dfHbft ckofKt eO

sd hDdf xg gs]sf] cjyfdf r]s k|tt ug] u|fxssf] vftfaf6 sg klg zNs jf sd

lng kfOg] 5g

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Ohfhtkqk|fKt +yfxnfO hfL u]sf] PsLs[t lgb]zgsf] O=k|f= lgb]zg g+=divide)amp^ adf]lhd

Totf] r]s lvRg] JolQm kmd sDkgL jf +ul7t +yfnfO pQm r]s hfL ug] a+s jf ljQLo

+Yffn] sfnf]rLdf rLs[t ug shf rgf s]Gb|df n]vL k7fpgkg]5

= ]jf zNs DaGwL Jojyf

a+s tyf ljQLo +yfn] shf k|jfx ubf b]xfosf Jojyfxsf] cwLgdf xL k|zflgs ]jf zNs

clu|d eQmfgL zNs tyf k|lta4tf zNs lng Sg]5g

-s_ shf gLlt lgb]lzsf (Credit Policy Guidelines) tyf sg klg k|sfsf] Product Paper df

k|zflgs ]jf zNs clu|d eQmfgL zNs tyf k|ltj4tf zNs DaGwL Jojyf ki6 kdf

pNn]v ugkg] 5

-v_ shf k|jfx ubf lng] ]jf zNs clu|d eQmfgL zNs k|ltj4tf zNs afx]s cGo sg klg

zNs lng kfOg]5g shfFu DalGwt Dk0f nfut Aofhbdf g k|ltlalDjt xg kg]5

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zNs jfkt qmdzM clwstd )=amp k|ltzt =)) k|ltzt = k|ltztDd dfq ]jf

zNs lng kfOg]5

t k|ltj4tf zNs clu|d eQmfgL zNs shf jfk xFbf lng] Jffk zNs tyf gjLs0f

xg] k|s[ltsf shfdf lng] gjLs0f zNssf] xsdf dfly pNn]lvt ]jf zNssf]

clwstd ) k|ltztDd zNs lng o Jojyfn] afwf kyenofPsf] dflgg] 5g

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zNs lng kfOg] 5g

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lng lsg]5 lstfdf eQmfgL xg] dWod tyf bL3sfnLg shfdf shfsf] cjlwe

Review charge nufot cGo sg klg zLifsdf zNs lng kfOg] 5g

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a9L zNs lnPsf] kfOPdf f] zNsdf ) k|ltzt yk uL u|fxssf] vftfdf hDdf ug

kg]5

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k|lqmof tyf u0fgf ljlwsf] DaGwdf shf Demftfkqdf ki6 kdf pNn]v ugkg] 5

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zNs clu|d eQmfgL zNs k|lta4tf zNsdf )= k|ltzt laGb eGbf a9Ln] kms kfg

kfOg] 5g

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k|zflgs ]jf zNs lng Sg]5g t shf cjLs[t ePsf] cjyfdf otf] zNs u|fxssf]

vftfdf lkmtf ullbg kg]5

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]jf jfkt Totf +yfdividelgsfoxnfO eQmfgL ugkg] nfut eGbf j9L xg] uL ]jf zNs

cn ug kfOg] 5g


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zNs lng kfOg] 5g

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u] jfkt sg lsldsf] zNs lng kfOg] 5g

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kfOg] 5g

(= ugff] gjfO DaGwL Jojyf

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kg]5

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kf]6nsf] d]t Jojyf ug kg]5

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ugff]sf] +VofTds ljj0f cflys jif dfKt ePsf] lbgleq o a+ssf] a+s tyf ljQLo

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k|ltj]bgdf d]t k|sfzg ug kg]5

)= ljQLo fIftf DaGwdf

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-v_ Ohfhtkqk|fKt +yfn] cfkmn] k|bfg ug] ljQLo ]jf ljwfsf DaGwdf jfwf0fnfO

lrt ufpg] Jojyf ugkg]5

-u_ ljQLo fIftf clej[l4 uL ljQLo k|0ffnLnfO 3fp kyenofpg] vfnsf lj1fkg tyf

rgfxnfO k|f]Tflxt ug kg]5


= uf]Kflgotf Pj+ tYofIacute +If0f DaGwL Jojyf

-s_ Ohfhtkq k|fKt +yfn] u|fxsFu ljQLo sff]jf ug] qmddf u|fxssf] Jofjflos rgfxsf]

uf]klgotf sfod ugkg]5 u|fxssf] uf]klgotf sfod ugkg] rgf tyf ljj0fx nufot

lxfa lstfa vftf axL gt]tf n]vfsf] ljj0f cGo cDalGwt Pj+ cglws[t JolQmnfO

lbg xFbg

-v_ k|rlnt sfgg adf]lhd clVtofk|fKt lgsfo jf +yfnfO Totf] ljj0f lbg eg] o

Jojyfn] jfwf ku]sf] dflgg] 5g

= a+s tyf ljQLo +yfn] u|fxsnfO k|bfg ug] ]jf DaGwL hfgsfL Audio Notice Board af6 d]t

pknAw ufpg kg]]5 otf] ]jf pknAw ufPjfkt u|xs+u sg lsldsf] zNs lng kfOg] 5g

= a+s tyf ljQLo +yfxn] clgjfo kdf cfgf] j]jfO6 fVg kg] 5 a]jfO6dfkmt xfn

fjhlgs ePsf fdfu|L )amp^ kfifdfGtDddf g]kfnL efiffdf fjhlgs ugsf fy ca pk|fGt

fjhlgs xg] fdfu|Lx d]t g]kfnL efiffdf fjhlgs ug] Jojyf ug kg] 5

$= Ps jifeGbf a9L eQmfgL cjlw ePsf cfjlws shfsf] xsdf shf k|jfx kZrft t]|f] kIfnfO

ltgkg]] zNs afx]s cGo sg klg zNs lng kfOg] 5g

= vf]hL tyf arfp

-_ ocl3 hfL ulPsf b]xfosf lgb]zgx vf]h ulPsf]5 Mndash

PsLs[t lgb]zg )amp^ sf]] ]jf zNs DaGwL] O=k|f= lgb]zg g+= divide)amp^ tyf f] kZrft

ldlt )ampamp ebf ut]Dd hfL ePsf o ljifoFu DalGwt Dk0f klkqx




g]kfn fi6laquo a+s

s]Gb|Lo sfofno


ljljw Jojyf DaGwdf

o a+saf6 aeligsAElig aeligvAElig aeliguAElig jusf] Ohfhtkqk|fKt +yfn] kfngf ug kg] ljljw Jojyf


ulPsf] 5

= aLdf clestfsf] kdf sfo ug Sg] DaGwdf

a+s tyf ljQLo +yfxn] aLdf clestfsf] sfo ug kfpg] 5gg t a+s tyf ljQLo +yf

DaGwL P]g )amp sf] bkmf $( pkbkmf -_ sf] v08 -o_ pkbkmf -_ sf] v08 -em_ pkbkmf -_

sf] v08 -7_ adf]lhd Ohfhtkqk|fKt +yfxn] aeligfi6laquo a+sn] tf]s]sf cGo sfo ug]AElig Jojyf

cGtut xL shf k|jfxsf qmddf C0fL jodn] 5gf6 u]sf] aLdf sDkgLaf6 dfq shfsf] If0f

jk flvPsf] DklQsf] aLdf ufpg shfsf] aLdf ufpg jf lagf lwtf] JolQmut hdfgLdf dfq

k|jfx ePsf shfsf] xsdf shf cjlwDdsf] nflu C0fLsf] cfjlws hLjg aLdf ufpg afwf

ku]sf] dflgg] 5g

= o a+saf6 Ohfhtkqk|fKt aeligsAElig fli6laquoo tsf aeligvAElig tyf aeliguAElig jusf +yfxn] a+s tyf ljQLo

+yf DaGwL P]g )amp sf] bkmf $( adf]lhd plNnlvt fi6laquo a+sn] tf]s]sf cGo sfd ug]

Jojyf cGtut s]Gb|Lo lgIf]k ]jf lgodfjnL )âmp adf]lhd lgIf]k bosf] kdf sfo ug Sg]

5g

= sDKo6 6j]osf] k|of]udividevlb ug] DaGwdf

k|ltlnkL clwsf P]g )( n] sDKo6 6j]onfO afl4s DklQsf] kdf JofVof u]sf] Pjd

u sfggL tyf gSsnL sDKo6 6j]osf] k|of]u sfggaringff g lgif]w u]sf] xFbf a+s tyf ljQLo

+yfxn] gSsnL sDKo6 6j]oaf6 aRg fjwfgL Pjd tstf ckgfpg kg]5

$= kFhL j[l4 DaGwdf

cf=j= )ampdivideamp sf] dflb|s gLltdf plNnlvt a+s tyf ljQLo +yfxsf] kFhLut cfwf b[9 uL

bL3sfnLg ljsfsf nflu cfjZos kg] |f]t klrfng ug tyf ljQLo yfloTj k|j4g ug

~rfngdf lxx]sf a+s tyf ljQLo +yfxn] kf ug kg] Gogtd kFhL DaGwdf b]xfosf]

Jojyf ulPsf] 5

-_ a+s tyf ljQLo +yfxsf] juLs0f Gogtd rQmf kFhL DaGwL Jojyf M

ju fli6laquoot k|fb]lzs t

aeligsAElig = )) sf]8 ndash

aeligvAElig = ) sf]8 = ) sf]8

aeliguAElig =) sf]8 = ) sf]8

sf7df8f+ pkTosf afx]s otf ljQLo +yfxsf] sfo If]qdivideklof]hgf tf]lsPsf k|b]z

cGtutsf tf]lsPsf lhNnfdf Lldt xg]


-_ a+s tyf ljQLo +yfn] )amp$ cf dfGtleq sfod ug kg] Gogtd rQmf kFhL

dfgkflts iquestkdf j[l4 ugsf nflu )amp ebf dfGt leq k]z u]sf] ki6 sfotflnsf

lxtsf] Jofjflos of]hgfdivide kFhL of]hgf (Capital Plan) cgf cf=j= )ampdivideamp$ sf] afXo

n]vfkLIf0f uL fjhlgs u]sf] ljQLo ljj0f n]vf DaGwL l6Kk0fL -Notes to Accounts_ df

tf]lsPadf]lhdsf] Gogtd rQmf kFhL ku]sf] Joxf]f pNn]v gePsf a+s tyf ljQLo +yfnfO

b]xfo adf]lhdsf] sfafxL xg]5

-s_ gub nfef+z jf af]g ]o 3f]if0ff tyf ljt0f ug f]s nufpg]

-v_ lgIf]k +sng ug f]s nufpg]

-u_ shf k|jfx ug f]s nufpg]

-3_ zfvf ljtf ug f]s nufpg]

fy tf]lsP adf]lhdsf] Gogtd rQmf kFhL gkyenofpg] a+s tyf ljQLo +yfsf] xsdf o

a+saf6 afWosfL dh jf k|flKt (MergerAcquisiton) sf] k|s[ofdf hfg lgb]zg lbOg]5

-_ tf]lsPsf] rQmf kFhL kyenofpg] dofjlwsf DaGwdf o Jojyfdf hgs sf pNn]v ulPsf]

ePtfklg dofu|t a+s tyf ljQLo +yfxsf] xsdf b]xfo adf]lhdsf] Jojyf nfu xg]5

-s_ o a+saf6 dofu|t 3f]if0ff eO )amp$ cf dfGtDddf dofu|t cjyfaf6

dQm eOs]sf a+s tyf ljQLo +yfxn] )amp^ cf dfGtleq tf]lsPadf]lhdsf]

rQmf kFhL kyenofO Sg kg]5

-v_ dofu|t 3f]if0ff eO lhf]ng k|lqmofdf x]sf a+s tyf ljQLo +yfxn] o

a+saf6 tf]lsPsf] Gogtd rQmf kFhLsf] sDtLdf k|ltzt -Call in Advance d]t_

kf uL Gogtd kFhLsf]if cgkft d]t sfod uL dofu|t cjyfaf6 dQm ePdf

Totf] cjyfaf6 dQm ePsf] ldltn] jifleqdf tf]lsPadf]lhdsf] rQmf kFhL kyenofpg

kg]5

-u_ o a+saf6 hfL ulPsf ljleGg lgb]zgx dWo] gtf]t klrfngdf jb]zL db|fdf

k|jfx ePsf] shf fk6sf] cgkft -CCD Ratio_ tf]lsPsf If]q Pjd ljkGg judf

k|jfx ugkg] uL tf]lsPsf] Gogtd shf cgkftdf cfjZostf tyf cflrTotfsf]

cfwfdf clwstd jif Dd 56 lbg lsg]5

-$_ ljutdf ljz]if Jojyf cGtut Ps lhNnfdf dfq sfoIf]q xg] uL Ohfhtkq k|bfg

ulPsf ljQLo +yfxsf] kFhL j[l4 DaGwdf b]xfo adf]lhdsf] gLltut Jojyf ulPsf] 5

s_ a+sdivideljQLo +yf +yfkgf Pj+ ljQLo sff]jf ug] Ohfhtkq DjGwL gLltut Pj+

k|s[ofut Aojyf )^ df x]sf] +yfkgf DaGwL ljz]if Jojyf adf]lhd Ps lhNnf

sfoIf]q xg] uL yfkgf ePsf aeligvAElig aeliguAElig jusf ljQLo +yfxn] tf]lsPsf] Gogtd

rQmf kFhL )amp^ k dfGtleq sfod ug kg]

v_ o Jojyf adf]lhd tf]lsPsf] dofjlwleq rQmf kFhL sfod gug] ljQLo +yfxnfO

tf]lsP adf]lhd sfafxLx ug]

-_ Ohfhtkqk|fKt aeligvAElig aeliguAElig jusf ljQLo +yfx Ps k|b]z jf fli6laquootdf ~rfng ug

kg]5 fli6laquoot afx]ssf aeligvAElig aeliguAElig jusf ljQLo +yfxn] b]xfosf ztxsf] cwLgdf

xL sg Ps k|b]zdf cfgf] sfoIf]q sfod ug kg]5

-s_ aeligvAElig jusf ljQLo +yfxn] = ca ) sf]8 aeliguAElig jusf ljQLo +yfxn] = )

sf]8 rQmf kFhL kf uL o a+ssf] jLs[lt lnO sg Ps k|b]ze cfgf] sff]jf ~rfng

ug Sg]5g


-v_ aFbf g+= -s_ adf]lhdsf] rQmf kFhL kf gu]Dd xfn sfod x]sf lhNnfxdf Lldt

xL cfgf] sff]jf +rfng ug kg]5

-u_ PseGbf a9L k|b]zdf d]t zfvf sfofno vf]nL ~rfngdf x]sf ljQLo +yfxn]

)ampamp cfleq pQm zfvf ljqmL aGb jf yfgfGt0f uL cfgf] Dk0f sfoIf]q Pp6

k|b]zleq Lldt uL Sg kg]5 t Ps cfkdf ufEg]divideufleg] jf k|flKt k|lqmofdf +nUg

eO )ampamp cf dfGtleq PsLs[t sff]af +rfng ug] +yfsf] xsdf otf] dofjlw

)amp cfdfGt sfod ulPsf]5

-3_ k|fb]lzs tsf nflu tf]lsPsf] rQmf kFhL kf u]sf ljQLo +yfn] PseGbf a9L

k|b]zdf x]sf zfvf sfofno ljqmL aGb jf yfgfGt0f gu]Dd cfgf] k|b]zsf afFsL

lhNnfdf sfoIf]q ljtf ug kfpg] 5gg

-ordf_ aFbf g++ -v_ aFbf g+= -3_ df hgs sf n]lvPsf] ePtf klg = ) sf]8 rQmf kFhL

kf u]sf aeligvAElig jusf ljQLo +yfx = $) sf]8 rQmf kFhL kf u]sf aeliguAElig jusf

ljQLo +yfxn] o a+ssf] jLs[lt lnO sn kfFr lhNnf ggfpoundg] uL Pp6 k|b]zleqsf

hf]l8Psf lhNnfDd sfoIf]q ljtf ug eg] o Jojyfn] jfwf kyenofPsf] dflgg] 5g

-r_ k|fb]lzs jf fli6laquootdf tf]Gglt xg] qmddf rQmf kFhL kf ug] k|of]hgsf nflu

ufEg]divideufleg] jf k|flKt DaGwL sfonfO k|fyldstf lbg kg]5

= Long Form Audit Report DaGwdf

Long Form Audit Report nfO do fk]If k|efjsfL agfpg ofy +nUg 9fFrf -cgrL

=_ cgf nfu ulPsf] 5 cfgf] +yfsf] afXo n]vfkLIfsaf6 f]xL 9fFrfdf tof

ulPsf] k|ltj]bgnfO f]em o a+sdf cfOkUg] uL k7fpg] Jojyf ug kg]5

^= kFhL of]hgf DaGwdf

kFhL of]hgf k|of]hgsf nflu rQmf kFhL eGg] zAbn] fwf0f ]o jfktsf] rQmf kFhL -af]g ]o

tyf xsk|b ]o_ nfO dfq aemfpg] f] rQmf kFhLdf fwf0f ]o afktsf] k|tfljt af]g

]onfO d]t dfj]z ug lsg] 5

amp= nfef+ ljt0f DaGwL JojyfM

Ohfhtkq k|fKt a+s tyf ljQLo +yfxn] cflys jif )amp^divideampamp sf] vb ljt0fof]Uo dgfkmfsf]

) k|ltztDd dfq gub nfef+ 3f]if0ff tyf ljt0f ug kfpg]5g

t

-s_ otf] gub nfef+z Ohfhtkqk|fKt +yfsf] )ampamp cf dfGtdf sfod lgIf]ksf] eflt

cft Aofhbsf] k|ltzt eGbf a9L xg] 5g

-v_ vb ljt0fof]Uo dgfkmf sn rQmf kFhLsf] k|ltzteGbf sd ePsf Ohfhtkq k|fKt +yfn]

s k|of]hgsf nflu afx]s gub nfef+ ljt0f ug kfpg] 5gg

= shf ckn]vg DaGwL ljlgod agfpFbf cjnDag ug kg] dfubzg DaGwdf

-_ Ohfhtkqk|fKt +yfn] s] stf shf cn xg gSg] xg lgwf0f ug] cfwf tof uL Totf]

shf ckn]vg ug] af] cfndashcfgf] ~rfns ldltaf6 ljlgod thdf uL o a+saf6 jLs[lt

lnO nfu ug kg]5

-_ Ohfhtkqk|fKt +yfxn] b]xfosf k|lqmofx kf uL shf ckn]vg ug Sg]5g

-s_ shf vfa audf kL )) k|ltzt shf gf]SfgL Jojyf eO s]sf] xgkg]

-v_ shf cnLsf] nflu k|rlnt P]g tyf gLlt adf]lhd lwtf] If0fsf] lnnfd laqmLsf]

k|lqmof DkGg u]sf] xgkg]

-u_ shfsf] lwtf] If0f lnnfd laqmL xg gs]sf] cjyfdf clgjfo kdf lwtf] sf

u]sf] xgkg]


-_ C0fL C0fFu DalGwt kIfxnfO o a+ssf] lgb]zg adf]lhd shf rgf s]Gb| ln= sf]

sfnf]rLdf dfj]z uls]sf] xg kg]5

t pkaFbf -_ adf]lhd tof u]sf] sfoljlwsf] Jojyf cGtut xg] uL = ) xhf

eGbf sd sdsf] shf ckn]vg ubf pkaFbf -_ of] Jojyf clgjfo xg] 5g

-$_ ckn]vg ulPsf] shfsf] xsdf Totf] shf jLs[t xFbf sg tx jf ssf] lg0foaf6 jLs[t

ePsf] xf] lt Totf] shfsf] If0f afkt flvPsf] lwtf]sf] dNofIacuteg sL ulPsf] xf] lt fy

Totf] shf cnLsf] nflu s] stf] k|ofx ulof] lt oL ckn]vgdf hfgkgfsf] cflrTotf

cflb af] clen]vdf hgfpg kg]5

-_ ckn]vg ulPsf shfsf] cnLsf nflu Pp6f 5sect shf cnL OsfOsf] yfkgf uL Totf]

shfxsf] cnLsf nflu DalGwt +yfn] lgGt k|of hfL fVg kg]5

-^_ ckn]vg u]sf shfxsf] cBfjlws ljj0f 5sect lhi6 v8f uL fVg kg]5

-amp_ rfn jifdf ckn]vg ulPsf shfxsf] ljj0f -dfly pkaFbf g+= $ df plNnlvt aFbfx

dfj]z uL_ jflifs k|ltj]bgdf clgjfo kn] pNn]v ug kg]5

-_ shf ckn]vg DaGwdf sfggdf ki6kdf Jojyf guL ki6 dfulgb]zg jf lgb]lzsf

d]tsf] cefjdf ldgfxf tyf ckn]vg sfo ubf lg0fostfdfly cToflws clwsf xg hfg]

DefJotfnfO x[bo+ud uL ljj]sflwsf k|of]u xg glbg C0f sd ldgfxf jf ckn]vgaf6

eljiodf kg Sg] k|efj d]tnfO dWogh fvL f] DaGwdf ki6 tyf kfbzL gLltut

Jojyf ug kg]5

-(_ ckn]vg ulPsf shfxsf] ljj0f cflys jif dfKt ePsf] ldltn] lbgleq DalGwt

klj]If0f laefu shf rgf s]Gb| ln= df k7fpg kg]5

(= Ddflgt gtL jf]Rr cbfntsf] lg0fo sfofGjog DaGwdfM

-s_ a+s tyf ljQLo +yfxn] lng] h]yf hdfgt Pj+ lnnfd DaGwdf Ddflgt gtL jf]Rr

cbfntaf6 ldlt )ampdivide)(divide^ df ePsf] kmnfaf6 a a+s tyf ljQLo +yfxsf gfddf

b]xfo adf]lhdsf lgb]zgx tTsfn sfofGjog ug cfb]z ePsf] xFbf f] lgb]zg sfofGjog

ug of] lgb]zg hfL ulPsf] 5 M

= lwtf] If0f jfkt hdfgL lbg] hdfgtstfn] C0fLn] lng] slt C0f sdsf] xsdf

hdfgtsf] sfuh u]sf] xf] f] hdfgtsf] c+ssf] Ldf tf]sL f]xL Ldf xbdf Lldt

xL hdfgtstfsf] bfloTj ki6 xg] uL hdfgtstfsf] 5sect sfuh ufpg]

= C0fL tyf a+s aLr jf hdfgLstf a+saLr C0f tyf hdfgL DaGwdf ulPsf

lnvtxdf n]lvPsf a]xf]f Pj+ ztx xh kdf k9g lsg] 9fFrfdf tof ug]

ufpg]

= hdfgtstfn] san u]sf] eGbf a9L c+ssf] bfloTj Joxf]g kg] uL k|ToIf jf kf]If

kdf sfuh gufpg]

$= hdfgtstfn] san u]sf] bfloTj adf]lhdsf] sd jk|yd DalGwt C0fLaf6 g cn

pk ug] DalGwt C0fLaf6 cn pk xg gs]df hdfgtstfn] san u]sf] Ldf

xbDdsf] sd lgh hdfgtstfn] lbPsf] If0f lwtf]af6 sfgg adf]lhd lnnfd uL

cn ug lsg] egL hdfgtsf] ztgfdfdf pNn]v ug]

= hdfgtstfn] b]vfPsf] DklQ lwtf] If0fsf] kdf jLsf ugkj sfggL k|lqmof kf

uL sRrf DklQ xf] jf kSsf xf] Tosf] dNo s] slt kg] xf] oyfy dNo vNg] uL

dNofIacuteg ug kg]

^= hdfgL lbg]n] san u]sf] sd afx]s C0fLsf cGo bfloTj DaGwdf hdfgL xg]sf]

DklQaf6 cn pk gug]


amp= hdfgtstfn] san u]sf] bfloTjsf] sd DalGwt C0fLaf6 cn pk xg gs]df

dfq hdfgtstfn] lbPsf] If0faf6 cnLsf] k|lqmof cufl8 a9fpg]

= hdfgtstfn] san u]sf] hdfgtsf] sd hgs dodf bflvnf ug NofPdf

alemlnO hdfgt If0fdf fv]sf] DklQ kmsjf ullbg]

(= C0fLn] lnPsf] C0f jfkt hdfgtsf] c+ssf] sd hdfgtstfn] lbPsf] lwtf] If0faf6

cn pk ugkg] ePdf Totf] DklQsf] dNo lgwf0f ubf yfgLo JolQmxaf6

ufPsf] k~r]sLt] dNofIacuteg k|fljlwssf] dNofIacuteg k|rlnt ahf dNo dfnkf]t

sfofnoaf6 lgwflt dNo lwtf] If0f jLsf ubf lgwflt dNo d]tnfO dWogh

uL dNo lgwf0f ug] ufpg] uL dfkb08 agfO nfu ug]

)= jftljs ki6 cfwf tyf sf0f j]u lwtf]sf] cjdNoflIacutet uL dNo sfod gug]

= hdfgtstfn] lwtf] If0fdf lbPsf] DklQ lnnfd ugkg] ePdf f] kj hdfgtstfnfO

lghn] jLsf u]sf] c+s xbsf] sd bflvnf ugsf] nflu do ls6fg uL rgf lbg]

= hdfgtstfn] tf]lsPsf] rgfsf] do Ldfleq hdfgtkqdf cfkmn] d~h u]sf] sd

bflvnf ug gNofPdf lwtf] If0fsf] DklQ lnnfdsf] rgf k|sflzt uL

hdfgtstfnfO d]t f]sf] rgf k|bfg ug]

= a+sn] hdfgt If0fdf x]sf] DklQ lnnfd ubf ckgfpg kg] k|lqmof tyf sfoljlwsf

DaGwdf 5sect lgodfjnL jf sfoljlw jf lgb]lzsf tof uL clgjfo kdf nfu ug]

$= hdfgt If0fsf] DklQ lnnfd ldlteGbf cufl8 jf lnnfd kZrft lglZrt do

Ldfleq hdfgtkqsf] bfloTj adf]lhdsf] sd bflvnf ug NofPdf alemlnO lwtf]

kmsjf uL lbg]

-v_ Ddflgt gtL jf]Rr cbfntsf] ldlt )ampdivide)ampdivide) df ePsf] kmnfaf6 b]xfo adf]lhdsf]

lgb]zgx a a+s tyf ljQLo +yfxn] sfofGjog ug] Jojyf ldnfpg o a+snfO

cfb]z ePsf] xFbf f] lgb]zg sfofGjog ug of] lgb]zg hfL ulPsf] 5 M

_ shf lng] qmddf g C0fLsf] DklQsf] xL dNofIacuteg xg] jftfj0fsf] lglZrttf ug]

_ lwtf] x]sf] DklQ lnnfd ubfsf] avtsf] k|rlnt ahf df]n cgf lnnfd laqmL

tyf sf ug] ufpg] uL Jojyf ug]

_ k|To]s C0fLn] 7uL ug] lgotjz g shf lnPsf] sd gaemfPsf] xf] eGg] dfGotf shf

k|bfos +yfn] fVg pkoQm gxg] xgfn] C0fL lghsf kljfk|lt Ddfg

xfgelt fvL Gofof]lrt tjn] shf cn ug] k|lqmof yfNg pkoQm xg] xFbf f] sf]

lglZrttf xg] uL Jojyf ldnfpg]

$_ shf ln+bfsf avt ulPsf] jfrf ljkLt afDaf Jofhbdf a[l4 gug] gufpg]

_ C0f cnL k|lqmof k|fDe ePkl5 C0fLsf] kljfFu DalGwt cGo boxsf]

fdflhs k|lti7f OHht Ddfgdf k|ltsn k|efj gkg] uL cfjZos Jojyf ldnfpg]

)= a+sb DaGwdfM

o a+saf6 Ohfhtkqk|fKt +yfxnfO k|rlnt P]gdf ePsf] Jojyf cgf pknAw ufOg]

shfsf] Aofhb -a+sb_ k|ltzt sfod ulPsf] 5

= yfoL tntf ljwf (SLF) DaGwdf

o a+saf6 Ohfhtkqk|fKt +yfsf] cfndashcfgf] jfldTjdf x]sf] g]kfn sfsf] 6laquo]hL laN ljsf

C0fkqsf] lwtf]df Totf C0fkqxiquestsf] c+lst dNosf] () k|ltztDdn] xg cfpg] sd k|rlnt

a+sbdf cNksfnLg yfoL tntf ljwf -shf_ o a+sn] pknAw ufpg Sg] 5


= clGtd C0fbftf ljwf DaGwdf

cGta+s vnf ahf tyf yfoL tntf ljwfaf6 cfjZos tntf cfklt xg gs]sf] cjyfdf

o a+sdf vftf x]sf a+s tyf ljQLo +yfnfO a9Ldf ^ dlxgfsf] nflu k|rlnt a+sbdf clGtd

C0fbftf ljwf lbOg] 5 o a+sdf clgjfo dfHbft sfod ugsf] nflu fv]sf] gub dfHbft g]kfn

sfsf] If0fkq jf cn shfsf] lwtf]df otf] ljwf k|bfg ulg] 5

= lkf] le lkf] af]nsaf]n cjlw DaGwdf

vnf ahf sff]af cGtut lkf] le lkf] af]nsaf]nsf] clwstd cjlw vnf ahf sff]af

~rfng ldltn] lgwf0f u] adf]lhd xg]5

$= ljb]zL ljlgdo DaGwL sfo ug] DaGwdf

b]xfo adf]lhdsf Ohfhtkqk|fKt ljQLo +yfxnfO o a+ssf] ljb]zL ljlgdo JojYffkg

ljefuaf6 jLs[lt k|fKt uL ljb]zL ljlgdo DaGwL b]xfo adf]lhdsf yk sfo ug kfpg] Jojyf

ulPsf] 5

-s_ aeligvAElig aeliguAElig jusf ljQLo +yfxn] lgodfgf OHffhtkq k|fKt uL Ogjf8 ]ld6ofG -

Inward Remittance_ sf] sfo ug Sg]

-v_ aeligvAElig aeliguAElig jusf ljQLo +yfxn] eftLo db|fsf] vlb tyf laqmL DaGwL sfox ug

Sg]

-u_ fli6laquootsf aeligvAElig jusf ljQLo +yfxn] ljb]zL db|fsf] lgIf]k jLsf ug Sg]

-3_ fli6laquootsf aeligvAElig jusf ljQLo +yfxn] ljb]zL db|fsf] vlbdividelaqmL ug kfkf]6 afkt

6xL ljwf k|bfg ug ljb]zL db|fdf vftf vf]Ng tyf Nostro Account vf]Ng Sg]

-ordf_ aeligvAElig aeliguAElig jusf ljQLo +yfxn] jLs[t k|fKt a+ssf] xfos Ph]06 eO g]kfnL

eftLo db|fsf] Debit Credit sf8 hfL ug Sg]

-r_ fli6laquoot afx]ssf aeligvAElig jusf ljQLo +yfxn] d]t ljb]zL db|f vlb uL g]kfn fi6laquo

a+s jf jfl0fHo a+sxnfO laqmL ug Sg]

-5_ a+s tyf ljQLo +yfxsf] pklylt Gog x]sf tf]lsPsf ) lhNnfdf vf]lnPsf aeliguAElig jusf

ljQLo +yfsf zfvf sfofnoxn] k|rlnt sfgg adf]lhd ljb]zL ljlgdo 6xL Ohfhtkq

lnO ljb]zL db|f vlb uL g]kfn fi6laquo a+s jf jfl0fHo a+sxnfO laqmL ug Sg]

= jb]zL sdfGtsf] sff]af DaGwdf

jb]zL sdfGtsf] sff]af ug rfxg] Ohfhtkqk|fKt aeligvAElig aeliguAElig jusf ljsf a+s tyf ljQ

sDkgLxiquestn] cfkmn] jb]zL sdfGtsf] sff]af ug rfx]sf] Ohfhtkqk|fKt aeligsAElig jusf] jfl0fHo

a+sFu xdlt -Memorandum of Understanding_ uL tyf Ohfhtkqk|fKt aeligsAElig aeligvAElig aeliguAElig jusf

a+s tyf ljQLo +yfn] cfg zfvf jf cGo Ph]GLx dfkmt jb]zL sdfGtsf] sff]af ug

rfx]df sdfGt DaGwL Dk0f hf]lvd cfkmFn] axg ug] uL o a+ssf] jLs[ltsf] nflu cgf]w

u]df jLs[lt k|bfg ug lsg]5

t aeligvAElig jusf ljsf a+sxn] Dk0f hf]lvd cfkm axg ug] uL cfgf zfvfdividesfofno dfkmt

cfgf u|fxsnfO jb]zL jf ljb]zL sdfGt sff]af DaGwL ]jf k|bfg ug Sg]5g AElig

^= lnvt g]kfnL efiffdf tof ug] DaGwdf

-s_ a+s tyf ljQLo +yfxn] hgs k|sfsf] shf k|jfx ubf C0fL tyf hdfgtstf -

JolQmdividekmddividesDkgLdivide +yf_ tyf sf0fL -C0fLdividehdfgt lbg] d]t_ af6 tof ug]divideufpg]

sfuhftx -hgs lnvt hdfgLkq jf dGhLgfdf_ k|rlnt P]g sfgg adf]lhd b]jgfuL

lnkL g]kfnL efiffdf tof ug kg]5 t DalGwt a+s tyf ljQLo +yfn] cfgf] cfGtls


k|of]hgsf] nflu ToL g]kfnL efiffdf tof ulPsf lnvtx c+u|]hL efiffdf cgjfb uL

clen]vdf fVg eg] kfOg] 5

ljb]zL gfulsxFu xg] sff]afdf ljb]zL a+lsEuml sff]afdf dfq k|of]u xg] lnvtxsf]

xsdf eg] -htM k|tLtkq_ g]kfnL efiffdf tof ug clgjfo ulPsf] 5g

a+s tyf ljQLo +yfn] shfFu DalGwt C0f k|tfj kq -Offer Letter_ shf tds -Loan

Deed_ lwtf]aGws lnvt -Mortgage Deed_ Hypothecation Agreement Trust Receipt

Agreement clgjfokdf b]jgfuL lnkL g]kfnL efiffdf tof ugkg] Consortium Loan

Agreement Letter of Assignment Letter of Guarantee sf] xsdf xfnnfO c+u|]hL efiffdf d]t

tof ug lsg] 5 fy oL sfuhftxnfO klg qmlds kdf g]kfnL efiffdf tof ub

hfg] gLltut Jojyf ug kg]5

lnvtdividehdfgLkq tof ubf hdfgL sd C0fsf] cjlw C0fsf] k|of]hg k|dv C0fL fIfL

hdfgtstfsf] gfd 7]ufgf f] sf] gfvt nufotsf ljifox tyf cGo k|sfsf

lnvtxdf d]t b]xfo adf]lhdsf ljifoxnfO oyf]lrt yfgdf clgjfo kn]] pNn]v ug

kg]5

lnvtdf ki6Fu pNn]v xgkg] ljifox

1 DalGwt JolQmsf] gfd 7]ufgf ldlt JolQmsf] xsdf gfulstfdividekfkf]6 gDa tyf

tLg kt]

2 Dofb cjlw k|of]hg

3 DalGwt JolQmsf] DaGwdf a+s tyf ljQLo +yfaringff gfvt

4 sd

5 fIfL -Witness_

6 xtfIf klxrfg ug] k|of]hgsf] nflu DalGwt sf0fLsf] gfd

7 cGo cfjZos b]lvPsf ljifox

-v_ Ohfhtkqk|fKt +yfxn] cGtfli6laquoo sff]afdf k|of]u xg] afx]ssf kqfrf r]sdivideefr

nufot cGo sfuhftx b]jgfuL lnkL g]kfnL efiffdf d]t pknAw xg] Jojyf clgjfo

kdf ug ufpg kg]5

amp= SWIFT Message sf] dfWodaf6 sdfGt ug] DaGwdf

SWIFT (Society for Worldwide Interbank Financial Telecommunication) k|ljlw h8fg u]sf a+s tyf

ljQLo +yfxn] SWIFT Message sf] dfWodaf6 o a+sFu sff]af ubf b]xfo adf]lhd ulPsf]

5 M

s= otf] sff]afsf nflu cfOtafb]lv laxLafDd ckfGx M)) jh]Dd sdfGtsf] nflu

cgf]w eO cfPdf f]xL lbg sdfGt ulg]]

v= ckfGx M)) jh] kl5 sdfGtsf] nflu cgf]w eO cfPsf] cjyfdf f] lbg kl5sf] csf] sfo

lbgdf sdfGt ulg]

u= zqmaf lbgsf] M)) jh]Dd sdfGtsf] nflu cgf]w e cfPdf f]xL lbg sdfGt ulg]

3= zqmaf lbgsf] M)) jh] kl5 sdfGtsf] nflu cgf]w eO cfPsf] cjyfdf f] lbg kl5sf]

csf] sfo lbgdf sdfGt ulg]

= ljb]zL a+s tyf ljQLo +yfxnfO k|fljlws ]jf k|bfg ug lsg] DaGwdf

g]kfnaf6 ljb]zdf kFhLut nufgL ug] uL kFhL vftf vNnf gulPtf klg Ohfhtkqk|fKt aeligsAElig

jusf jfl0fHo a+sxn] cfgf] k|aGwkqdf plNnlvt ljifodf o a+ssf] kj jLs[lt lnO ljb]zdf

kFhLut nufgL gxg] uL ljb]zL a+s tyf ljQLo +yfxnfO usf]ifdf cfwflt laleGg k|fljlws

]jf -Technical Service_ k|bfg ug Sg]5g


(= ]km l8kf]lh6 eN6 ns ]jf ~rfng DaGwdf

]km l8kf]lh6 eN6 ns ]jf (Safe Deposit Vault Locker Service) pknAw ufpFbf b]xfo adf]lhdsf]

ztxsf] cwLgdf xL ~rfng ug lsg] 5

= +yfsf] rQmf kFhL o a+sn] tf]s] adf]lhd ku]sf] xg kg]

= +yfsf] ]km l8kf]lh6 eN6 ~rfngsf] nflu 5sect lgb]lzsfdivideljlgod xg kg]]

= +yfn] cfkmFu lgIf]k shfsf] sff]af u]sf cfgf u|fxsxnfO dfq ]km l8kf]lh6

eN6sf] ]jf pknAw ufpg kg]

$= u|fxs klxrfg k4lt (CDD) agfO nfu ug kg]

= ns k|of]ustfnfO pRr hf]lvd dWod hf]lvd Gog hf]lvd fhgLlts kdf k|efjzfnL

JolQm (Politically Exposed Person) df auLs0f uL f]xL adf]lhd cgudg ugkg]

^= ]km l8kf]lh6 eN6 ~rfng ug cufj Iffsf] nflu CCTV h8fg xgkg] fy cnfd

k4lt (Fire and Smoke Detection Alarm System) sf] Jojyf uL f] cnfd k4ltaf6

k|dv Iff clws[t sfL Iff lgsfoDd rgf k|jfx ug lsg] lsldsf] Jojyf

clgjfo kdf xgkg]

amp= ns k|of]ustfsf] d[ToePsf] cjyfdf u|fxsn] OR5fPsf] JolQmnfO pQm nssf] DklQ

xtfGt0f ugkg]

= nsdf sfggn] lgif]w u]sf atx htM laikmf]6s kbfy xft xltof cft+sjfbL

lqmofsnfkdf k|of]u xg] fdfu|Lx nfu kbfy cflb nufotsf jtx fVg glbg] cfjZos

Jojyf ugsf fy otf jtx gflvPsf] af] DalGwt u|fxssf] j3f]if0ff d]t lng

kg]5

(= +yfn] ]km l8kf]lh6 eN6dividenssf] ]jf pknAw ufpFbf u|fxs+u lnPsf] Security Deposit

jfktsf] sddf fwf0f art lgIf]kdf k|bfg ulg] Aofhb k|bfg ug kg]5

)= ATM ~rfng DaGwdf

Ohfhtkqkqk|fKt aeligvAElig aeliguAElig jusf +yfxn] b]xfosf] ztxsf] cwLgdf xL Automated Teller

Machine (ATM) fVg Sg]] 5g

= kjfwf tyf eQmfgL k|0ffnLsf] Iffsf] k0f bfloTj DalGwt +yfsf] g xg]5

= ]jf zNs DaGwL Jojyf ki6kdf k|sflzt ug kg]5

= o lgb]zgsf] aFbf g+= sf] v08 -ordf_ cgf o a+saf6 Ohfhtkqk|fKt afl0fHo a+sFu

Da4tf sfod uL Demftf u] xfos Ph]06sf] kdf otf] sfo ug afwf kg]5g

$= fli6laquootsf aeligvAElig aeliguAElig jusf +yf afx]s cGo +yfn] cfgf] jLs[t sfoIf]qdf Lldt

xg] uL cfgf u|fxsxnfO dfq ]jf k|bfg ug cfg 5sect ATM fVg Sg] 5g

= lnnfdL ubf jfldTj tyf ef]uflwsf xtfGt0f DaGwdf

af]nsjf]nsf] dfWodaf6 lwtf] lnnfdL -Auction_ ubf DalGwt af]nsjf]njfnf -Bidder_ JolQm jf

+yfsf] gfddf g pQm DklQsf] jfldTj tyf ef]uflwsf -Ownership amp Possession_ xtfGt0f

ug kg]5

= fwf0fdivide+yfks ]ox hkmt ug] DaGwdf

Ohfhtkqk|fKt +yfxsf] fwf0f ]o tyf +yfks ]odf sfjfxLdf k]sf JolQm lghsf]

Psf3 kljfn] nufgL u]sf] cjyfdf Totf fwf0fdivide+yfks ]ox hkmt uL lnnfd ug]

ToL k|fKt xg cfpg] sd shf rQmf ug] k|of]hgsf nflu pkof]u ug kg]5

= fOgaf]8 tyf n]6Kof8 DaGwdf


Ohfhtkqk|fKt +yfxsf] fOgaf]8 tyf n]6Kof8 x]bf ki6kdf sg ju tyf slt lhNnfdf

sfo If]q ePsf] ljQLo +yf xf] egL 56ofpg sl7g eO jfwf0f hgtfdf e|d kgSg]

b]lvPsf] xFbf o a+saf6 Ohfhtkqk|fKt +yfxn] cfgf] fOgaf]8 tyf n]6Kof8df +yfsf]

gfdsf] 7Ls tn clgjfokdf sf]i7df b]xfo adf]lhdsf] jfSof+z pNn]v ugdivideufpg kg]5

Ohfhtkqk|fKt +yf pNn]v ug kg] jfSof+z

Ohfhtk|fKt sUacute jusf +yfxn] g]kfn fi6laquo a+saf6 sUacute jusf] Ohfhtkqk|fKt +yf

Ohfhtk|fKt vUacute jusf +yfxn] g]kfn fi6laquo a+saf6 vUacute jusf] Ohfhtkqk|fKt +yf -===== lhNnf

sfo If]q ePsf]_

Ohfhtk|fKt uUacute jusf +yfxn] g]kfn fi6laquo a+saf6 uUacute jusf] Ohfhtkqk|fKt +yf -===== lhNnf

sfo If]q ePsf]_

gf]6M fli6laquootsf ljQLo +yfxn] sfoIf]q DaGwL ljj0f pNn]v ug clgjfo xg] 5g

$= r]s lSnolEuml tyf eQmfgL DaGwL JojyfM

= Ohfhtkqk|fKt a+s tyf ljQLo +yfn] = ) nfv jf f]eGbf a9Lsf] sd eQmfgL ubf

clgjfo kdf PsfpG6k]oL r]s dfkmt jf DalGwt JolQmsf] vftfdf dfq eQmfgL ug kg]]5

fy kmd sDkgL +yf jf sfofnosf] gfddf lvlrPsf r]sxsf] eQmfgL d]t PsfpG6k]oL

xg kg]5 t b]xfosf] cjyfdf pNn]lvt Ldf eGbf a9Lsf] sd gub eQmfgL ug afwf kg]

5gM

-s_ sg lgIf]kstf jf artstfn] sg vf sf0f b]vfO gub eQmfgLsf] nflu lbPsf]

lgj]bgsf] Joxf]f sf0f dgfla b]lvPdf Totf] lgIf]kstf jf artstfnfO pNn]lvt

LdfeGbf a9L gub eQmfgL ug

-a+s tyf ljQLo +yfn] o Jojyf adf]lhd gub eQmfgL lbPsf] dfls ljj0f

cBfjlws ug kg]5 _

ki6Ls0f M

o k|of]hgsf nflu k|fyldstfk|fKt kjfwf cfof]hgfx ht hnljBt 8s ~rf htf

If]qxdf sdrfL tyf gtldsxsf] kflgtldsdivideHofnf eQmfgL ug g]kfn sfsf ljleGg

lgsfo tyf ljleGg cfof]hgfxdf cfjZos dfnfdfgxsf] cfklt ug g]kfn sfnfO

jemfpg kg] fhj eQmfgL ug sfggL sfjfxLsf] lnlnfdf ljuf]dividewf6Ldividehdfgt sd

hDdf ug k]Gg SofDk dfkmt k]Gg ljt0f ug g]kfn sfn] ljt0f ug] fxt cgbfg jf

xfotf ljt0f ug ljk|]if0f sDkgLdividePh]G6xn] ljk|]if0f k|fKt ug] JolQmxnfO sd eQmfgL

ug art tyf C0f xsfL +yfnfO cfgf box+usf] blgs sff]afsf] eQmfgL ug

lgj]bg lnO pNn]lvt Ldf eGbf a9L gub eQmfgL lbg lsg]5 o cgf eQmfgL ePsf]

sdsf] ljj0f DalGwt a+s tyf ljQLo +yfdf aemfpg kg]5

-v_ ljQLo +yfaf6 lnPsf] shf Tosf] fFjf tyf Aofh eQmfgL ug

-u_ o a+saf6 Ohfhtkqk|fKt a+s tyf ljQLo +yfxaLr blgs sff]jf ~rfngsf nflu

gub sff]af ug

= a+s jf ljQLo +yfxn] lvRg] r]ssf] cu|efusf] dflyksectLsf] vfnL yfgdf clgjfokdf r]s

fO6 r]s k+r r]s k|f]6]S6 jf ljg fO6 nufpg kg]5

= ljlgd]o clwsf kq P]g )$ sf] bkmf ^ df ePsf] Jojyf adf]lhd sg klg r]sdf c+s

cIfdf sd kms k]df cIfdf n]lvP cgfsf] sdnfO dfGotf lbg kg]5

$= r]ssf] cu|efudf ]vfIacuteg -Crossing_ jf ]vfIacuteg DaGwL 5fk 8laquocsf] 5fk afx]s cGo sg

lsldsf] 5fk nufPsf r]ssf] eQmfgL ug DalGwt +yf afWo xg] 5g

= RofltPsf dL nfu]sf s]d]6 ePsf r]ssf] eQmfgL ug DalGwt +yf afWo xg] 5g


^= eQmfgLsf] nflu k|fKt r]s g]kfnL jf c+u|]hL dWo] sg Ps efiffdf dfq ki6 kdf n]lvPsf]

xgkg]5

amp= +yfsf] gfddf lvlrPsf r]s DalGwt +yf cfkmn] vftfdf hDdf ug k7fpFbf DalGwt

+yfsf] k|i6 alemg] 5fk r]ssf] k5fl8 clgjfo kdf nufPsf] xgkg]5 t DalGwt +Yffsf]

nflu cGo JolQm kmd sDkgL jf +yfn] Totf] r]s vftfdf hDdf ullbFbf eg] 5fk nufpg

clgjfo xg] 5g

= lSnolEuml dfkmt k|fKt g]kfn fi6laquo a+ssf r]ssf] sd hsf] gfddf r]s lvlrPsf] xf]Ugrave psf]

gfdsf] vftfdf hDdf ugkg]5

(= o a+saf6 hfL On]S6laquof]lgs lSnolEuml DaGwdf hfL lgb]zg tyf dfubzgxsf] kfngf

gePsf r]sxsf] lSnolEuml tyf eQmfgL ug DalGwt +yf afWo xg] 5g

= Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] b]xfo adf]lhdsf Jojyfxsf] cwLgdf xL u g]kfnL

gfulsnfO lgoQm uL sfd ufpg Sg]5g

-s_ u g]kfnL gfulsaf6 Jojyfkg ]jf lng] DaGwdf M Ohfhtkqk|fKt a+s tyf ljQLo

+yfxn] lgDg adf]lhd k|fljlws ]jf DemfTff -Technical Service Agreement TSA_ uL u

g]kfnL gfulsaf6 Jojyfkg ]jf lng Sg]5g

-_ ljb]zL +oQm nufgLdf ~rflnt a+s tyf ljQLo +yfxn] ljb]zL nufgLstf -

Joint Venture Partner_ Fu k|fljlws ]jf Demftf -Technical Service Agreement TSA)

uL k|ljlw xtfGt0f ubf ljb]zL nufgL tyf k|ljlw xtfGt0f P]g )$(Uacute adf]lhd

jLs[lt lngkg] sfggL Jojyf x]sf]n] f] Jojyfsf] klkfngf ug kg]5

-_ k|fljlws ]jf Demftf -TSA_ df lgDg laifox vnfpg kg]5

-s_ k|fljlws ]jf Demftf cGtut Jojyfkg ]jf lng] kb +Vof

-v_ k|fljlws ]jf k|bfg ug] laifo tyf of]hgfx

-u_ k|fljlws ]jf Demftfsf] cjlw tyf zNs

-3_ Jojyfkg ]jfdf vl6O cfpg] u g]kfnL gfulssf] kflgtlds tyf ljwf

-ordf_ Jojyfkg ]jfdf vl6O cfpg] u g]kfnL gfulssf] kflgtlds tyf ljwf

Joxf]g] |f]t -k|fljlws ]jf zNsaf6 Joxf]g] jf Ohfhtkqk|fKt +yfn] Joxf]g]

eGg] laifo_

-r_ k|fljlws ]jfdf vl6O cfpg] u g]kfnL gfulssf] ]jf cjlw

-5_ k|fljlws ]jf Demftf adf]lhd sfo gePdf f]sf] Ifltkltsf] Jojyf

-h_ cGo cfjZos laifo

-_ k|fljlws ]jf Demftf -TSA_ cGtut vl6O cfpg] u g]kfnL gfulsxsf] xsdf

ljBdfg gtd P]g tyf lgodfjnL cgf gtd jLs[lt lngkg] Jojyf x]sf]n] f]xL

adf]lhd jLs[lt lnP dfq sfd ugdivideufpg kg]5

-$_ k|fljlws ]jf Demftf adf]lhd DalGwt Ohfhtkqk|fKt a+s jf ljQLo +yfdf

Jojyfkg ]jfsf nflu vl6O cfpg] u g]kfnL gfulssf] +Vof b]xfoadf]lhd xg]5

-s_ ) b]lv ) k|ltztDd ljb]zL nufgL x]sf] cjyfdf a9Ldf hgfDd

-v_ ) k|ltzt eGbf a9L ljb]zL nufgL x]sf] cjyfdf a9Ldf amp hgfDd

-_ k|fljlws ]jf DemfTffsf] cjlw jifsf] xg]5 f]nfO gjLs0f ug lsg]5 f]

Demftf cGtut Jojyfkg ]jfdf lgoQm eO cfpg] u g]kfnL gfulssf] ]jf cjlw

jif eGbf a9L xg] 5g lghsf] kflgtlds k|fljlws ]jf zNsaf6 Joxf]g lsg]5


DalGwt Ohfhtkqk|fKt a+s jf ljQLo +yfn] g lghsf] kflgtlds Joxf]g] Demftf

ePdf ljBdfg Jojyf cgk xg] uL to ug kg]5

gf]6 M ljBdfg Jojyf eGgfn] k|fljlws ]jf Demftf adf]lhd k|dv sfosfLsf] sfo

ug] uL lgoQm u g]kfnL gfulssf] xsdf a Ohfhtkqk|fKt a+s tyf ljQLo

+yfxnfO dfg kdf nfu xg] uL o a+saf6 hfL ulPsf k|dv sfosfLsf]

tna eQf tyf ljwf DaGwL dfubzg tyf lgb]zgx k|dv sfosfL clws[t

afx]s Jojyfkg ]jfdf vl6Psf cGo sdrfLxsf] xsdf +yfsf] ~rfns ldltn]

+yfsf a sdRffLxsf] nflu to u]sf] kb cgfsf] tna eQf tyf ljwf

DaGwL JojyfnfO hgfpFg]5

-^_ ljb]zL +oQm nufgL gx]sf a+s tyf ljQLo +yfxn] u g]kfnL gfulsaf6

Jojyfkg ]jf lng kfpg] 5gg t g]kfn sfsf] nufgL x]sf a+s tyf ljQLo

+yfxdf pRr k|fljlws wf cfjZos ePdf ljb]zL a+s jf ljQLo +yfFu

k|fljlws ]jf Demftf uL Jojyfkg ]jfdf u g]kfnL gfulsnfO lgoQm ug

jLs[lt lbg Sg]5 otf] k|fljlws ]jf Demftfsf] cjlw u g]kfnL gfulssf] ]jf

cjlw tyf kflgtlds DaGwdf o a+sn] jLs[lt lbP adf]lhd xg]5

-amp_ xfn nfu x]sf] k|fljlws ]jf Demftf -TSA_ sf] cjlw dfKt ePkZrft

Ohfhtkqk|fKt +yfxn] o Jojyfsf] cwLgdf xL gofF Demftf ug kg]5

-v_ u g]kfnL gfulsnfO sdrfLsf] kdf lgoQm uL sfd ufpg] DaGwdf M

Ohfhtkqk|fKt a+s tyf ljQLo +yfn] sg ljz]if k|fljlws kbdf jb]z d bIf sdrfL

pknAw gePdf b]xfo adf]lhdsf] k|lqmofdivideJojyfxsf] kfngf uL u g]kfnL gfulsnfO

lgoQm uL sfd ufpg Sg]5g M

-_ u g]kfnL gfulsnfO vNnf ulg] k|fljlws kb tyf 5gf6 k|lqmofsf DaGwdf

+yfsf] sdrfL ]jf ljlgodfjnLdf ki6 Jojyf u]sf] xg kg]5

-_ tf]lsPsf] k|fljlws kbdf jk|yd g]kfnL gfulsnfO k|fyldstf lbO fli6laquootsf]

kqklqsfdf lj1fkg k|sfzg ug kg]5

-_ fli6laquootsf] kqklqsfdf lj1fkg k|sfzg ubf d]t sg klg g]kfnL gfuls pknAw

gePdf dfq u g]kfnL gfulsnfO lgoQm ug] k|lqmof cjnDag ug lsg]5

-$_ u g]kfnL gfulssf] kflgtlds kflgtlds lgwf0fsf] cfwf ]jfsf ztx tyf ]jf

cjlwsf DaGwdf ~rfns ldltn] lg0fo uL o a+ssf] jLs[ltsf nflu k]z ug

kg]5 u g]kfnL gfulssf] ]jf cjlw Psk6sdf bO jifdf ga9fO a9Ldf kfFr

jifDd ljlzi6 k|sfsf] bIf k|fljlws kbsf nflu a9Ldf ft jif dfq xg Sg]5

-$_ u g]kfnL gfulsnfO sfddf nufpg kj ljBdfg gtd P]g adf]lhd jLs[lt lng

kg]5

-_ Psk6s u g]kfnL gfulsnfO sfddf nufpg] a+s tyf ljQLo +yfn] g]kfnL

gfulsnfO g bIf agfO qmdzM k|ltyfkg ug] Jojyf ug kg]5

-^_ Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] tf]lsPsf] k|fljlws kb afx]s cGo kbdf u

g]kfnL gfulsnfO lgoQm uL sfd ufpg kfpg] 5gg

^= U0f pBf]u x]g] 8]s DaGwdf

Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] U0f pBf]uxsf] clen]v Jojyfkg cgudg dof

dfwfgdf 3fp kyenofpg] k|of]hgsf nflu shf ljefu cGtut Pp6f 5sect U0f pBf]u x]g] 8]s

tf]Sg kg]5


amp= n3 shf 8]s yfkgf ug] DaGwdf

Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] n3 fgf demfnf pBf]udf shf k|jfx tyf kxFr

j[l4sf nflu shf ljefu cGtut Pp6f 5sect 8]s yfkgf ug kg]5

= kgshf pknAw ufpg] DaGwdf

-s_ g]kfn fi6laquo a+s P]g ) sf] bkmf $( ) df ePsf] Jojyf cgf Ohfhtkqk|fKt aeligsAElig

aeligvAElig aeliguAElig jusf a+s tyf ljQLo +yfxnfO g]kfn fi6laquo a+s kgshf sfoljlw )ampamp df

pNn]lvt Jojyfxsf] clwgdf xL n3 3]n tyf fgf pBd kgshf ljz]if kgshf

fwf0f kgshf ljwf pknAw ufOg]5

-v_ a+s tyf ljQLo +yfn] kgshf k|fKt u]sf C0fLsf] ljj0f cfkmgf] j]afO6dfkmt qdfls

kdf fjhlgs ug kg]5

(= ljleGg kqklqsfxdf sd zNsdf a+s Jofn]G l6lkms]6 pknAw ufOg] 5 egL lj1fkg k|sflzt

xg] u]sf] otf] sfo k|rlnt sfgg adf]lhd o a+saf6 Ohfhtkqk|fKt a+s tyf ljQLo

+yfx afx]s cGo JolQm jf +yfn] ug gkfpg] Jojyf x]sf] xFbf a+s tyf ljQLo +yfxn]

cfgf u|fxsxnfO o lsldsf] lj1fkg k|sflzt uL a+s Aofn]G l6lkms]6 pknAw ufpg]

sfo gug]dividegufpg] Jojyf ug of] lgb]zg hfL ulPsf] 5 olb oL lj1fkg k|sfzg ufO

Aofn]G l6lkms]6 hfL ug] ufpg] sfodf a+s tyf ljQLo +yfx k|ToIf jf ck|ToIf kdf

+nUg x]sf] kfOPdf g]kfn fi6laquo a+s P]g ) adf]lhd sfjfxL xg]5

)= vftf f]Ssfdividekmsjf DaGwL rgfdividelgb]zg j]afO6af6 x]L ug]divideufpg] DaGwdf

Ohfhtkqk|fKt a+sdivideljQLo +yfxdf x]sf JolQmdividekmddividesDkgLdivide+3 +yfxsf] vftf

f]Ssfdividekmsjf DaGwL rgfdividelgb]zgnfO o a+ssf] j]a fO6 httpbfrnrborgnpacstatus df

flvg] Jojyf x]sf] 5 pQm Website df flvg] rgfdividelgb]zgdf a+sdivideljQLo +yfxsf] kxFrsf

nflu User ID Password a+s tyf ljQLo +yf lgodg ljefuaf6 k|bfg ug] Jojyf ePsf]n]

DalGwt +yfn] Totf] User ID Password lnO o a+ssf] j]jfO6sf] pQm 7]ufgfdf flvg]

rgfdividelgb]zgnfO cflwsfls dfgL sfojfxL ugkg]5 f] DaGwdf ofS tyf kqfrf gulg]

j]afO6df ePsf] rgf cgfsf] sfdsfjfxL gePdf DalGwt a+sdivideljQLo +yf g lhDd]jf

xg] 5g

= Ohfhtkqk|fKt aeligvAElig aeliguAElig jusf ljQLo +yf Ps cfkdf ufEg]divideufleg] tyf k|flKt k|of]hgsf

nflu DklQ Pjd bfloTjsf] dNofIacuteg d]tsf] cfwfdf to ePsf] ]o dNo cgkft (Swap Ratio)

sf sf0f kms xg cfPsf] art (Surplus) sdnfO afF8kmfF8 guL f]em kFhLut hu]8fsf]ifdf

fVg kg]5 Totf] kFhLut hu]8fsf]ifdf x]sf] sdaf6 Ohfhtkqk|fKt +yfn] gub nfef+z afF8g

kfpg] 5gg

= g]kfn leqsf a+s tyf ljQLo +yfsf zfvfdividesfofnon] cfkmFu a9L ePsf] sd l8kf]lh6 ug

km08 6laquofGkm ubf tyf cfkmnfO sdsf] cfjZos kL eQmfgL lng kbf o a+ssf kfos kg] jf

glhssf sfofno jf o a+sn] gf]6sf]if fv]sf cGo a+ssf kfos kg] jf glhssf sfofnodf dfq

Totf] l8kf]lh6 ug] f]xL sfofnoaf6 dfq eQmfgL lng] sfo ug kg]5 o uL gf]6sf]if x]sf

a+s zfvfn] d]t cGo a+s tyf ljQLo +yfsf zfvfdividesfofnonfO n xh ne tlsfaf6

l8kf]lh6 ullbg] eQmfgL lbg] ljwf pknAw ufpg kg]5

t oyf]lrt Iff Jojyf uL s]Gb|Lo sfofnosf] kj jLs[lt lnO a+s tyf ljQLo +yfsf

zfvfdividesfofnon] glhsdf x]sf cfg jf cGo a+s tyf ljQLo +yfsf zfvfdividesfofno aLr cGt

zfvfdividea+s sff]af ug pkoQm Jojyfn] afwf kyenofPsf] dflgg] 5g

= cd]lsL sfgg Foreign Account Tax Compliance Act (FATCA) 2010 cgf u cd]lsL ljQLo

+yfxn] cd]lsL sbftf pgLxsf] jfldTj ePsf lgsfoxsf] sff]afsf] ljj0f cd]lsL


cfGtls fhZj ]jfnfO hfgsfL ufpg kg] JojYff x]sf] 5 pQm sfgg cgf sff]afsf]

hfgsfL ufpg] lgsfoxdf o a+saf6 Ohfhtkqk|fKt a+s tyf ljQLo +yfx d]t kg] xFbf

lt +yfxn] sff]afsf] ljj0f cfbfg k|bfg ug g]kfn sfn] cd]lsL sfFu cGtsfL

Demftf -Inter-Governmental Agreement) ugkg] Jojyf x]sf] 5 t g]kfn sfn] o

DaGwdf cGtsfL Demftf ulgs]sf] cjyfdf jslNks Jojyf x a+s tyf ljQLo

+yfxn] cd]lsL cfGtls fhZj ]jfsf] j]efO6 wwwirsgovfatca-registration df btf eO

cd]lsL sbftfxsf] vftf DaGwL ljj0f pknAw ufpg kg] xFbf f]xL adf]lhd ugdivideufpg

kg]5 o lgb]zg adf]lhd cd]lsL cfGtls fhZj ]jfnfO vftf DaGwL ljj0f pknAw

ufpFbf DalGwt +yfn] cfgf DalGwt u|fxssf] lnlvt xdlt lnO rgf k|bfg ug] Jojyf

ldnfpg kg]5

$= a+s tyf ljQLo +yfxdf u|fxsxn] gub jf r]saf6 vftfdf sd hDdf ubf f]sf] System

Printed k|df0f efrdf clgjfo kdf pNn]v ug] Jojyf ldnfpg kg] 5

= kmf gf]6 gLlt sfofGjog DaGwdfM

1 a+s tyf ljQLo +yfn] cfkmgf] +yfdf k|fKt xg cfPsf gf]6nfO P=l6=Pd= nufotsf

d]zLgxsf] dfWodaf6 rngrNtLdf k7fpg of]Uo sfp06af6 eQmfgL uL rngrNtLdf

k7fpg of]Uo rngrNtLdf k7fpg cof]Uo uL tLg judf 56ofpg kg]5

2 P=l6=Pd= nufotsf d]zLgxsf] dfWodaf6 rngrNtLdf k7fpg of]Uo gf]6sf] Kofs]6df

xlof] Eumlsf] lnk k|of]u ugkg]5

3 sfp06af6 eQmfgL uL rngrNtLdf k7fpg of]Uo gf]6sf] Kofs]6df ]tf] Eumlsf] lnk

k|of]u ugkg]5

4 rngrNtLdf k7fpg cof]Uo gf]6sf] Kofs]6df ftf] Eumlsf] lnk k|of]u ugkg]5

5 aFbf g+= $ df plNnlvt lnkxdf a+s tyf ljQLo +yfsf] gfd

sfofnodividezfvfsf] gfd 5fk gf]6 uGtL ug] sdrfLsf] gfd sdrfL klro gDa xL

ldlt DaGwL ljj0f clgjfo kdf xg kb5

6 gf]6df l6rsf] k|of]u ugxFbg odf cfjZostfgf aKnfli6sk]k a08 k|of]u ug lsg]5 fy gf]6df gn]Vg] s]d]6 gug] lxkmfht ug]divideufpg] Jojyf ldnfpg kg]5

7 emlqPsf] dlSsPsf] hn]sf] un]sf] nnf] ePsf] lsfn] vfPsf] kfgLn] leh]sf] 5kfO

lau|]sf] gf]6df x]sf cIf c+s lrq tyf If0f ljz]iftfx galemg] jf lalu|g] uL Euml

nfu]sf]dividen]lvPsf]dividesf]lPsf]divided]l6Psf]divideRofltPsf] jf kjfhfsf] tjL clIacutet ePsf] gf]6nfO

kgM lgisfzg cof]Uo gf]6sf] kdf juLs0f ugkg]5 Totf gf]6nfO rngrNtLsf] nflu

k7fpg xFbg

rngrNtLdf k7fpg cof]Uo gf]6 cfkmgf] vftf x]sf] a+s tyf ljQLo +yfdf -gf]6sf]if

jf g]kfn fi6laquo a+sdf kxFr gxg] ljQLo +yfxn]_ cGo a+s tyf ljQLo +yfn]]

gf]6sf]if jf g]kfn fi6laquo a+sdf g hDdf ugkg]5

8 eQmfgL ubf jf 6xL ljwf pknAw ufpFbf dfly plNnlvt aFbf g+= adf]lhdsf

rngrNtLdf k7fpg of]Uo gf]6 dfq k|of]u ugkg]5 oL eQmfgL jf 6xL ugkj

gf]6nfO lglZrt k|lqmof ckgfO hLjf0f tyf efO lxt (Disinfect) ugkg]5

9 gf]6 fVg] bfh kmlgr eN6 gf]6 cf]fkf ug] fdu|L kmf xgkg]5 fy gf]6

e08f0f ug] 9s6L sff]af ug] sIfxdf oyf]lrt k|sfz Pjd Exhaust Fan cflbsf] k|of]u

uL kofKt xfjfsf] Jojyf ePsf] xgkg]5

^= Ohfhtkqk|fKt +yfn] ljBtLo sff]af P]g )^ adf]lhd a+lsEuml sff]afdf Digital Signature sf]

k|of]u ug Sg]5

amp= NCHL-IPS k|0ffnL dfkmt gub hDdf ug] DaGwdfM

a+lsordf ]jf tyf sff]jfnfO yk n tyf xh agfpg u|fxsnfO kfos kg] cGo a+s tyf ljQLo

+yfxsf hgs zfvfdf gub hDdf uL cfgf] a+s tyf ljQLo +yfsf] vftfdf ]jf k|bfos

+yfsf] vftfdf eQmfgL -Utility Payment_ ubf NCHL-IPS k|0ffnL dfkmt sd hDdf ug


Ohfhtkqk|fKt a+s tyf ljQLo +yfxn] slDtdf b]xfosf ljifox dfj]z uL cfGtls

k|lqmofut Jojyf nfu uL sfofGjog ug kg]5

s_ gub sff]jfsf] Ldf DaGwdf ljBdfg lgb]zgdivideJojyf adf]lhd xgkg]5

v_ u|fxs klxrfg tyf Dkli6 DaGwdf xfn ljBdfg lgb]zgdivideJojyfsf] kfngf ug] uL gub

hDdf ug] JolQmsf] klxrfg xg Sg] ljj0f lng kg]5 = nfv eGbf a9Lsf] sff]jfsf]

Ldfsf] xsdf hDdf ug] JolQmsf] klxrfg xg Sg] klrokq lngkg]5 gub hDdf ugsf]

k|of]hg d]t vnfpg kg]5

u_ a+sn] x]s zfvfdf sd hDdf ug pknAw ufpg] efrdf slDtdf vftf x]sf] a+ssf] gfd

vftf g+= vftfjfnfsf] gfd sd hDdf ug] JolQmsf] gfd pNn]v xg kg]5 fy u|fxsnfO

sd hDdf u]sf] lgf k|bfg ug] Jojyf ldnfpg kg]5

3_ tf]lsPsf] a+s tyf ljQLo +yfsf] vftfdf sg sf0fjz sd hDdf xg gs]df sd

alemlng] +yfn] f]sf] hfgsfL hDdf ug] JolQmnfO f]xLlbg ufpgkg]5

ordf_ o k|0ffnLdf sd hDdf ubf u|fxsFu lng] zNs jf] u|fxsnfO lrt ufpg kg]5

= jflifs sfoof]hgf k]z ug] DaGwdf

Ohfhtkqk|fKt aeligsAEligaeligvAElig aeliguAElig jusf +yfn] k|To]s cflys jifsf nflu lgIf]k bfloTj tyf shf

fk6 lxtsf] jflifs sfoof]hgf +rfns ldltaf6 jLs[t ufO x]s cflys jifsf] fpg

dfGtleq o a+ssf] DalGwt klj]If0f ljefu dIf clgjfo kdf k]z ugkg] 5 fy pQm

sfoof]hgf sfofGjogsf] cgudgsf DaGwdf DalGwt a+ssf] +rfns ldltn] qdfls dLIff

uL qodf dfKt ePsf] $ lbg leq o a+ssf] DalGwt klj]If0f ljefudf k]z ug kg] 5

o a+saf6 Ohfhtkqk|fKt +yfsf] klj]If0fsf qmddf f] sfoof]hgfnfO DalGwt a+ssf]

cgudgsf] cfwfsf] kdf lnOg]5

(= jfl0fHo a+sxn] qm]l86 ]l6Euml ug] DaGwdf

o a+saf6 Ohfhtkqk|fKt aeligsAElig jusf jfl0fHo a+sxiquestn] cflys jif )ampdivideamp^ b]lv jflifs kdf

fli6laquoo jf cGtfli6laquoo qm]l86 ]l6Euml Ph]GLaf6 cfgf] qm]l86 ]l6Euml ugkg] 5

$)= rgf k|ljlw k|0ffnLsf] n]vfkLIf0f

ljBtLo dfWodaf6 a+lsordf If]qdf xgSg] fOa ckfw GogLs0f ub fOa IffnfO k|j4g ug

Ohfhtkq k|fKt +yfdf gofF k|0ffnLsf] k|of]u ulPsf] cjyfdf k|0ffnL k|of]udf cfPsf] Ps jif

leq tTkZrft k|To]s bO jifdf clgjfo kdf rgf k|ljlw k|0ffnLsf] n]vfkLIf0f -System

Audit_ug kg]5

$= Uniform Chart of Accounts DaGwdf

Ohfhtkqk|fKt aeligsAElig aeligvAElig aeliguAElig jusf a+s tyf ljQLo +yfxn] o a+saf6 hfL ulPsf]]

Uniform Chart of Accounts cflys jif )amp^divideampamp sf] zb]lv nfu ugkg] 5

$= g]kfnL gfulsFu ePsf] g lgIf]k lng] DaGwdf M

= o a+saf6 Ohfhtkqk|fKt aeligsAElig jusf jfl0fHo a+sxn] g]kfnL gfulsx+u x]sf] gnfO

b]xfo adf]lhdsf] Jojyf uL lgIf]ksf] kdf jLsf ug Sg]5g Mndash

s= jfl0fHo a+sxn] g lgIf]k lng] DaGwdf gLlt tyf ljt[t sfoljlw agfO +rfns

ldltaf6 kflt ufO nfu ugkg]5 oL g lgIf]k jLsfg] ePdf o a+sdf f] lg0fo

ePsf] ft sfolbgleq hfgsfL ufpg kg]5

v= g lgIf]k lnFbf lgIf]kstfaf6 pknAw xg] gsf] z4tf tyf tfnsf] hfFr ug] +oGqsf]

yfkgf uL sDtLdf (( Fitness sf] gdfq jLsf ugkg]5

u= jfl0fHo a+sxn] lgIf]ksf] kdf k|fKt gnfO 9s6L bflvnf uL z4tf tyf tfnsf] cfwfdf

cnu uL lIft tjn] 9s6L leq fVg] Jojyf ugkg]5 9s6L Iffsfnflu lll6le

Sofdf 6laquo+u d bf]xf]f] rfaL nufot cfjZos k|aGw ldnfpg kg]5

3= sg zfvfaf6 g lgIf]k jLsf ug] xf] f] tf]s] rgf k|sfzg ugkg]5


= g lgIf]ksf] kdf jLsf ubf jfl0fHo a+sxn] b]xfosf] k|s[of cjnDag ugkg]5 Mndash

s= Gogtd u|fd kldf0fsf] gnfO lgIf]ksf] kdf jLsf ugkg]5

v= lgIf]kstfn] g lgIf]k fVg cfPdf k|fKt gnfO tf]lsPsf] zfvfdf hfFr ufO zcenttf tyf tfn

olsg uL k|df0f kq lbgkg]5

u= a+sxn] g lgIf]k fVg cfPsf u|fxsnfO g lgIf]k lnbfFsf avt g cfkmn] hDdf u]sf] fFjf

g tyf Aofh gd lkmtf lng] jf gubdf lng] f] sf] olsg ufpgkg]5

3= g hDdf ubf lgIf]ksf] cjlw (Maturity) to ugkg]5 f] lgIf]ksf] cjlw slDtdf jif

tyf clwstd jifsf] xgkg]5 otf] g lgIf]knfO gjLs0f ug lsg]5

ordf= pkaFbf g++ -v_ sf] k|df0fkqsf] cfwfdf g jLsf uL cGo cfjZos ljj0fsf] cnfjf lgDg

ljj0f vnfO lgIf]ksf] k|df0fkq lbgkg]5 M

= gsf] fFjf kldf0f

= gsf] z4tf

= lgIf]ksf] Aofhb

$= lgIf]ksf] cjlw

= lgIf]k cjlw kZrft fFjf tyf Aofh gdf lng rfx]sf] jf gubdf lng rfx]sf] ljifo

r= lgIf]ksf] kdf jLsf ulg] gnfO a+sn] cfkmgf] gLlt cgf cfjZos hf]lvd Jojyfkg

uL JojfoLnfO a]Rg] jf 9s6Ldf fvL fVg] ljifodf lg0fo ugSg]5

= g lgIf]ksf]] Aofhb a+sn] lgwf0f ug Sg]5g gubdf Jofh lng] u|fxsnfO Aofh sd

qdfls kdf eQmfgL ugkg]5 eg] gdf Jofh lng rfxg] u|fxsnfO qdfls kdf

Compounding Interest u0fgf uL lgIf]k cjlw kZrft gdf eQmfgL ugkg]5

$= jfl0fHo a+sxn] k|fKt u]sf] tyf eQmfgL ug] gnfO cfkmgf] g lgIf]k vftfdf hg ldltdf g

k|fKt ePsf] xf] f]xL ldltdf hg ldltdf eQmfgL xg] xf] f]xL ldltsf] g rfFbL JojfoL

dxf+3n] tf]s]cgfsf] ahf dNo adf]lhd dNof+sg uL n]v+fIacuteg ugkg]5

= lgIf]k jLsf ug] a+ssf] 9s6Ldf x]sf] gnfO o a+ssf] lgb]zg adf]lhd sfod ug kg] CRR tyf SLR df u0fgf ug lsg]5 o k|of]hgsf] nflu CRR sf] clwstd k|ltztDd dfq

g lgIf]ksf] kdf u0fgf ug lsg]5

^= g lgIf]kstfsf] d]t cGo lgIf]kstfsf] ht vftf vf]Nbf u|fxs klxrfgkqsf] Dk0f ljj0f

k|fKt uL cBfjlws ugkg]5

amp= =) nfv jf f] eGbf a9L g lgIf]ksf] clgjfo kdf gtf]t vnfpg kg]5

= lgIf]k lnFbfsf dodf tf]lsPsf] cjlw eGbf cl3 Premature uL eQmfgL lbg kfOg]5g

(= g lgIf]k k|df0fkqnfO f]xL a+sdf lwtf] fvL lgIf]kdf x]sf] gsf] amp) k|ltztDd shf k|bfg

ug lsg]5

)= otf] shfsf] Jofhb a+sn] g lgIf]kdf lbOPsf] Jofhbdf k|ltzt Dd yk uL tf]Sg Sg]

5g

= g lgIf]k tyf 9s6L Jojyfkg DaGwdf a+ssf] cfGtls n]vfkLIfsaf6 sDtLdf

cwjflifskdf n]vfkLIf0f tyf g dfHbftsf] eflts kLIf0f ePsf] xg kg]5

= g lgIf]ksf] sfd sfjfxL DaGwdf o a+sn] do dodf kj rgf lbP jf glbO lgLIf0f

tyf klj]If0f ug Sg]5

= cgrL = tyf =$ adf]lhdsf] ljj0f dlxgf dfKt ePsf] amp lbg leq a+s klj]If0f

ljefudf k]z ugkg]5

$= sf]le8 ( sf] hf]lvd lgoGq0f Pj+ o dxfdfLaf6 cytGqdf k]sf] k|efjaf6 ljQLo If]qdf

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LONG FORM AUDIT REPORT

Of

helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip LIMITED

For the year ended hellip Ashad 20hellip

(Corresponding to hellipJuly 20hellip)

Auditor

helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip

Ms helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip

helliphelliphelliphelliphelliphelliphelliphelliphellip


1 AUDIT APPROACH

11 Brief description of the Audit plan with focus on the following areas at minimum

bull Declaration of Independence of Audit Firm and Members

bull Standards followed

bull Composition of the audit team

bull Audit schedule

12 Brief description of the Audit process and procedures

bull Audit areas Risk Assessment

bull Audit procedures adapted to mitigate identified Audit Risks

bull Quality control mechanism

13 Brief description of the Sampling Procedure and sample size

bull Sampling methodology

bull Sample size

bull Use of system based approaches

14 Remarks on the execution of audit plan

bull Execution of audit and the audit plan

bull Problems encountered during the audit if any

bull Limitations of scope of Audit if any

2 RISK MANAGEMENT SYSTEMS

Opinion on the following

21 Credit Risk Management Systems

211 Brief description and comment on the adequacy of credit appraisal systems

212 Brief description and comment on the adequacy of credit monitoring systems

213 Brief description and comment on the adequacy of the credit recovery systems

214 Adequacy of Policies and procedure for Write off of Loans

215 Adequacy of Policies guidelines and Controls over Off Balance Sheet Items

216 Comment on the concentrations in the credit and investment portfolio


218 Overall audit opinion on Credit risk management

22 Market Risk (Interest Rate Liquidity and Foreign Exchange) Management Systems

221 Adequacy of policies procedures and guidelines for the market risk management

222 Adequacy of the system for measuring monitoring and mitigation of Market risk


224 Overall audit opinion on Market amp liquidity risk management

23 Operational Risk Management System

231 Adequacy of policies procedures and guidelines for the Operational risk management

232 Adequacy of the system for measuring monitoring and mitigation of Operational Risk


234 Overall audit opinion on Operational risk management

3 INTERNAL CONTROL SYSTEMS

Opinion on the following areas

31 Effectiveness of the Audit committee

32 Effectiveness of the Internal Audit Function

33 Rectification of the deficiencies identified in the previous internal and external audit reports

34 Adequacy of the controls in Credit operations

35 Adequacy of the controls in Treasury operations

36 Adequacy of the controls in Branch operations

37 Adequacy of control over Nostro Bank Operations

38 Adequacy of the controls in procedures related to expenditure

39 Adequacy of the control over fixed assets

310 Adequacy of the Management Information System (MIS)

311 Adequacy of controls over e-banking and Card Operations

312 Adequacy of controls in Information Technology and related support functions


313 Effectiveness of the Inter-branch and agency Reconciliation function

314 Adequacy of controls to prevent andor minimize Fraud and forgeries

315 Instances of Fraud and Forgery in the review period

316 Existence adequacy amp effectiveness of system audit

317 Other Control Issues if any

318 Auditors overall assessment of the internal control system

4 COMPLIANCE WITH APPLICABLE RULES AND REGULATIONS

Prevailing Statute Act Directive and Regulation at minimum in the following areas

41 Nepal Rastra Bank Act 2058

State whether the conditions as stipulated in Section 86 of Nepal Rastra Bank Act 2058 prevails if

yes please specify

42 Bank and Financial Institution Act 2073

421 Whether fees and benefits of Chairman and board members are as specified in

AOAMOA

422 Appointment qualification and benefits of the chief executive

423 Profit Appropriation to General Reserve

424 Appropriation to Exchange Fluctuation Reserve

425 Distribution of Dividend

426 Whether the activities are within the scope as defined by BAFIA

427 Whether prohibited activities are being pursued

428 Control amp notification of dormant deposit accounts and unclaimed dividend

43 Foreign Exchange Rules and Regulations

431 Whether payments of goods imported and service import are made as per circulars

432 Whether deposit accounts of foreign currency are opened and operated as per circulars

433 Whether card transactions are done as per circulars

434 Whether foreign exchange transactions are properly recorded and reported in a timely

manner

435 Whether investment in foreign currency are made as per standard approved by the Board

of Directors

436 Whether payments of exports are received and reported timely as per circulars

437 Whether transactions of Indian currency are made as per circulars

44 Minimum Capital fund (Directive No 1)

441 Computation of Core Capital Supplementary Capital and Capital Fund

442 Computation of Risk Weighted Assets

443 Comment on the Capital Plan

444 Overall opinion on capital adequacy

45 Loan Classification and Loan Loss Provisioning (Directive No2)

451 Comment on the Assets Quality and Classification

452 Adequacy of Loan Loss Provisions

453 Whether the reschedulingrestructuring comply with the provisions of the directive

454 Loan Loss Provisions in case of restructuring and rescheduling of loans

455 Loan Classification and loan loss provision in respect of force loans

456 Loan Classification and loan loss provision in respect of loan against personalcorporate

guarantees

457 Whether the adjustment and Write back of loan loss provision comply with the provisions

of the directive

458 Overall opinion on Loan classification amp provisioning

46 Single Obligor Limit amp Sectoral Cedit Limit (Directive No3)

461 Banks procedures to identify a group of related borrowers

462 Comment on the Facilities in excess of Single Obligor Limits if any

463 Loan Loss Provision in case of borrowers availing facilities in excess of the SOL

464 Review and ratification mechanisms for excessive exposures in respect of sectoral credit

465 Comments on any exceptions on loan to real estate sector


47 Acounting Policy amp Format of the Financial Statement (Directive No4)

471 Comment on the Consistency of the Accounting Policies and financial reporting

framework

472 Recognition of interest income from loans and advances

473 Reconciliation of Interest Receivable and Interest Suspense

474 Recognition of other interest fees and commission and expenses

475 Publication of annual accounts and periodical highlights

476 Non-compliancedeviations in accounting policies followed as compared to prescribed

accounting policies by NRBNepal Accounting Standard

48 Risk Minimization (Directive No 5)

481 Mechanisms to minimize liquidity risk

482 Use of GAP Analysis and other mechanisms to measure and manage interest rate risk

483 Mechanisms to minimize foreign exchange risk

49 Corporate Governance (Directive No6)

491 Formulation and implementation of required plans policies and guidelines

492 Code of conduct of Directors Chief Executive and Employees

493 Cases of conflict of interest of Directors Chief Executive and Employees

494 Mechanism to identify related parties promoters directors or senior management

495 Lending to directors chief executive employees (except as per employee rules) and their

related parties if any

496 Level of Corporate governance and compliance of directives related to corporate

governance

410 Implementation of Supervisory Findings (Directive No7)

Auditors finding on the status of compliance of directions given by NRB based on its onsite

inspections and offsite supervision

411 Investments amp Subsidiary Company (Directive No8)

4111 Investments in unlisted companies

4112 Investment in companies with financial interest

4113 Investment in shares of other bankFIs

4114 Investments arising out of Underwriting Commitments

4115 Investment in shares and debentures exceeding the limits

4116 Review of the investment portfolio

4117 Adequacy of provisioning requirements

4118 Adequacy of investmet adjustment fund requirements

4119 Compliance of directives of Investment in shares and other securities of subsidiary(ies)

41110 Adequacy of consolidation of transactions with the subsidiary(ies)

41111 Harmonized implementation of policies procedures and systems of holding company in

the subsidiary(ies)

41112 Transactions not based on competitive market price or unauthorized transactions or

transactions not based on Arms Length relation

41113 Overall level of disclosure of Related Party Transactions in the periodic financial returns

412 Reporting Requirements (directive No9)

Comment upon the reliability of mechanism used for NRB reporting and the accuracy of such

returns

413 Sale or Transfer of Promoters Share (Directive No 10)

4131 Sale or transfer against the statutory requirements

4132 Sale or pledge of promoter shares during the lock-in period

4133 Where the promoter of the Bank is an entity unauthorized transfer of ownership of such

entity

4134 Where the promoter of the Bank is an entity the availability of audited financial

statement of such entity for verification

414 Consortium Financing (Directive No11)

4141 Formation and dissolution of consortium


4142 Fulfillment of the specified duties of lead bankmember bank where applicable

4143 Frequency of consortium meetings where it is lead bankFI

4144 Adherence to the spirits of consortium

415 Credit Information and Blacklisting (Directive No12)

4151 Periodic Submission of information to CIC

4152 Mechanism to obtain required information from borrowers

4153 Credit Information at the time of sanctionrenewalrestructuringrescheduling of facilities

4154 Recommending defaulted borrower to the CIC for blacklisting

4155 Lending to individualfirmcompany included in the blacklist

416 Cash ReserveStatutory Liquidity Requirement (Directive No 13)

4161 Comment on any exceptions on the maintenance of CRR as stipulated by the directive

4162 Comment on any exceptions on the maintenance of SLR as stipulated by the directive

417 New BranchOffice Operation (Directive No 14)

4171 Unauthorized branchesofficesextension countersremittance counters

4172 Unauthorized transactions

418 Interest Rates (Directive No 15)

4181 Interest rate determination procedures

4182 Mechanism to determine cost of fund yield on earning assets and interest spread

4183 Publication of interest rates

419 Mobilization of Financial Resources (Directive No 16)

4191 Concentration of deposits

4192 Resource mobilization beyond the limit

4193 Issuance of debenture and other debt instruments

420 Deprived Sector Lending (Directive No17)

4201 Comment on the exceptions observed in the deprived sector lending

4202 Whether the loans classified as deprived sector lending meet the stipulated pre-requisite

conditions

4203 Monitoring mechanism for utilization of deprived sector lending on a half yearly basis

421 Merger Acquisition and Upgradation (Directive No18)

4211 Fulfillment of the specified requirements for upgradation by the financial institution

where applicable

4212 Whether the minimum capital capital structure meet the stipulated pre-requisite

conditions for merger andor acquisition where applicable

4213 Trading status of stocks in the stock exchange

4214 Compliance of regulatory provisions on the Merger Acquisition and Upgradation

including Fit amp Proper Test mentioned in BAFIA 2073 NRB Act 2058 and Unified

Directives

4215 Overall opinion on Merger Acquisition and Upgradation

422 AMLCFT (Directive No19)

4221 AMLCFT policies procedures and practices formulated and followed

4222 Adequacy of mechanism procedures and documents for customer due diligence

4223 Adequacy of risk based customer classification and monitoring

4224 Mechanism procedures and documents for customer due diligence

4225 Protection of information and documents including electronic data of the customer till

the period stipulated in the Act and regulations

4226 Adequacy of filing and reporting of threshold transactions to Financial Information Unit

(FIU)

4227 Adequacy of filing and reporting of the suspected cases to the internal management and

concerned supervisory authorities Cases of reporting of money laundering and suspected

financing to terrorism to FIU

424 E-banking Directives (Directive issued by Payment Systems Department )

4241 E-banking policies and procedures formulated and followed

4242 Adequacy of security maintained in the e-banking trasactions


4243 Adequacy of conditions on bilateral agreement with agents and third party

425 Miscellaneous Directives (Directive No21)

4251 Whether insurance agency service offered to its clients

4252 Authenticity of computer software used

4253 Preparation of documents in the devnagari script of Nepali language as stipulated in the

directives

4254 Adequacy of security maintained in SWIFT transaction

4255 Compliance of taxation including TDS and mandatory provisions made by fiscal policy

of Government of Nepal

4256 Safe Deposit Vault Locker Service availed

4257 Compliance of regulations and laws with respect to Auction

4258 Technical Service Agreement TSA reached where applicable

4259 Adequacy of policies procedures and mechanism of transactions on derivative products

where applicable

42510 Use of Refinancing Facilities availed by the NRB made as per the agreement

426 Transparency and level of economy in the capital and operating expendituresWhether Financial

Administration Bye-laws is adhered to while incurring such expenditures

427 Compliance with internal rules regulations and guidelines

Comment on the overall state of compliance with the internal rules regulations and guidelines

428 Overall compliance of laws regulations circulars directives and guidelines

Comment on the overall state of compliance with the laws regulations circulars directives amp

guidelines

5 OTHERS

51 Whether guarantees all other contingent liabilities and off balance sheet exposures are properly

recorded and disclosed

52 Whether banks have entered into any contracts with related parties including the promoters

directors shareholders holding more than 1 and their undivided family

53 Compliance of pre-requisite conditions for Purchase of fixed assets

54 Compliance of regulatory relaxations issued to curb the impact of Covid-19 pandemic in

financial system (including reductiondiscount on interest rates)

55 Any comments or issues which the auditor feels appropriate to be communicated to the supervisor

and is not covered by the above

6 CONCLUSION

61 Type of Audit opinion expressed in the final audit Report

611 Unqualified

612 Qualified

613 Adverse

614 Disclaimer

62 Main reason for the qualified adverse or disclaimer opinion on the financial statement produced

where applicable

63 Areas of operation where it is exposed to excessive risk

64 The risk areas where bankFI has not been able to properly address these risks

64 Comment on the Major Problems faced by the BankFI

65 Overall opinion of the auditor on the operation and financial standing of the BankFI


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t

-c_ lgdf0ffwLg cfof]hgfdf k|jflxt shfsf] u|] cjlwdf kfs]sf] Aofh kFhLs0f ug o a+saf6 kj jLs[lt

kfOs]sf shfsf] xsdf )ampamp k dfGtDd kFhLs0f ug o a+ssf] jLs[lt cfjZos kg] 5g

-cf_ hnljBt cfof]hgf DkGg eO pTkfbg k|fDe u]tfklg k|f0f nfOg lgdf0f gePsf] sf0f k0f Ifdtfdf

~rfng xg gs]sf cfof]hgfsf] xsdf k|f0f nfOg lgdf0f eO ~rfngdf gcfpFbfDdsf] nflu Aofh

sdnfO vb laqmL cfDbfgLn] gwfg]sf] xbDd cf+lzs kdf kFhLs0f ug o a+ssf] jLs[lt lng cfjZos

kg] 5g

(= O=k|f=lgb]zg g+= sf] aFbf g+= $ $ yk uL qmd +Vof ldnfg ug]


-_ sf]le8ndash( af6 Gog k|efljt dWod k|efljt tyf clt k|efljt If]qdf k|jflxt shfsf] fFjf tyf Aofh

sdnfO sg lsldsf] yk k]gfn Aofhdivide zNsdividexhfgfdivideAofhsf] Aofh -Interest on interest) glnO

b]xfo cgf do yk -Time Extension_ ug lsg]5 M

c= Gog k|efljt

sf]le8ndash( af6 Gog k|efljt If]qdf k|jfx ePsf lqmo shfsf] )ampamp cf dfGtDd eQmfgL xgkg]


fFjfsf] lstf Aofh sdnfO )ampamp k dfGtDddf eQmfgL ug

cf= dWod k|efljt

sf]le8ndash( af6 dWod k|efljt If]qdf k|jfx ePsf lqmo shfsf] )ampamp cf dfGtDd eQmfgL xgkg]]

fFjfsf] lstf Aofh sdnfO )ampamp rt dfGtDddf eQmfgL ug

O= clt k|efljt

sf]le8ndash( jf6 clt k|efljt If]qdf k|jfx ePsf lqmo shfsf] )ampamp cf dfGtDd eQmfgL xgkg]]

fFjfsf] lstf Aofh sdnfO )amp cf dfGtDddf eQmfgL ug

t sf]le8ndash( sf] sf0f kgyflkt xg do nfUg] ko6g If]q nufotsf clt k|efljt pBf]u Jojffodf

k|jfx ePsf lqmo shfsf] )ampamp cf dfGtDd eQmfgL xgkg]] fFjfsf] lstf Aofh sdsf]

eQmfgLsf nflu jifDdsf] do k|bfg ug o Jojyfn] jfwf kyenofPsf] dflgg] 5g

= pkaFbf g+= sf] v08 -c_ -cf_ -O_ adf]lhd eQmfgL cjlw yk ulPsf shfsf] )ampamp cf dfGtDdsf]

eQmfgL xg afFsL fFjf Aofh sdnfO eQmfgL cjlw yk ePsf] dofjlwleq dfgkfltskdf slDtdf

qmdzM lstf lstf $ lstfdf cn ug] Jojyf ldnfpg kg]5 tf]lsPsf] eQmfgL

tflnsfadf]lhd eQmfgL ug] C0fLaf6 sg klg lsldsf] k]gfn AofhdividezNsdividexhfgfdivideAofhsf] Aofh -

Interest on interest) lng kfOg] 5g $= ljZjJofkL kdf kmlnPsf] sf]le8ndash( sf] dxfdfLaf6

cytGqsf ljleGg If]qdf k]sf] k|efj Toaf6 ljQLo If]qdf kgSg] c tyf pBf]u Jojfosf]

kgTyfgdf nfUgSg] do cflbsf] cWoogsf cfwfdf k|efljt If]qxnfO lgDgadf]lhd juLs0f ulPsf]

5 M


1= ko6g

-s_ 6laquo]lsEuml 6laquofen Ph]GL kjtff]x0f yenofl6Euml SoflDkEuml 6 ck]6 lxlnEuml ]G6 Soflgf] dfh kf

cflb

-v_ xf]6n ko6s cfjf df]6]n u|fdL0f ko6g xf]d 6] lf]6 tyf ]i6fF kofj0fLo ko6g jGohGt

cfIf

-u_ fxls ko6g M lsOEuml UnfOl8Euml jf6 yenofkml6Euml x6 Po JofnlgEuml Sofgf]Oordf Koff]lnEuml 3f]8r9L

xfQLr9L aGhL hlDkEuml lxdfn cff]x0f cjnf]sg nufot






6= dnet kdf 8] un] hfg] jt -Perishable goods_ htM tsfL kmnkmn kik df5f df

bfgf bw tyf bwhGo pTkfbg c08f cflb pTkfbg tyf laqmL ljt0fUgrave







1= vKg] fdfg ht Knfl6s kmnfddivide6Ln 6fo 5fnf wftsf pTkfbg 3foL pks0f cflb pTkfbg

tyf laqmL ljt0f Fu DalGwt pBf]u Jojfo Ugrave

2= gLlh tyf cfjfLo ljBfno pRr lzIffno tyf dfWolds ljBfno sn]h tyf ljZj ljBfno k|fljlws

lzIffno lk|ndashsn rfON8 s]o Ugrave
















3= vfBfGg pTkfbg k|zf]wg e08f0f tyf laqmL ljt0f k]o kbfy k|zf]wg tyf laqmL ljt0f ug] pBf]u

Jojfo Ugrave










-O_ pkaFbf -c_ -cf_ -O_ df pNn]v gePsf If]qsf pBf]u Jojfosf] xsdf Ohfhtkqk|fKt +yfn] ljQLo

cjyf tyf gub k|jfxsf] ljt[t ljZn]if0f uL pBf]u JojfonfO sf]le8ndash( sf] sf0f k]sf] c kgM

~rfngdf cfO kjjt cjyfdf kmsg nfUg] do tyf f]sf] nflu rfNg kg] sbd d]tsf] cWoog uL

ki6 cfwf lxt tLg dWo] sg Ps judf juLs0f ug Sg]5g

)= PsLs[t lgb]zg )amp^ sf] O=k|f= lgb]zg g+=^divide)amp^ sf] aFbf g++ ^ df pkaFbf -h_ yk ug]

-h_ a+s tyf ljQLo +yfsf] )ampamp cf dfGtdf +yfut fdflhs pQbfloTj sf]ifdf afFsL x]sf] Dk0f

sd )ampamp fpg dfGtleq g]kfn sfn] yfkgf u]sf] sf]f]gf +qmd0f f]syfd lgoGq0f pkrf

sf]ifdf hDdf ug kg]5


kq +Vof M a=lj=lg=lj=dividegLltdivideklkqdividesvudivide$divide)amp^divideampamp ldltM )ampampdivide)divide^


dxfzo

o a+sjf6 aeligsAElig aeligvAElig aeliguAElig jusf Ohfhtkqk|fKt +yfxnfO hfL ulPsf] PsLs[t lgb]zg )amp^ sf] ljleGg

lgb]zgxdf b]xfoadf]lhd +zf]wg ulPsf] xFbf f]xL adf]lhd ug ufpg xg g]kfn fi6laquo a+s P]g ) sf] bkmf amp( n]


= PsLs[t lgb]zg )amp^ sf] O=k|f=lgb]zg g+= divide)amp^ sf] aFbf g+= sf] pk aFbf -s_ sf] v08 -_ df

k|ltj+wfTds jfSof+z yk ug]

t ns8fpgsf] cjlwe glas0f ugkg]df ns8fpgsf] sf0fn] glas0f gePsf shfx jf

lgofdlso lgb]zgsf cfwfdf eQmfgL calw yk ulPsf shfx Id lgufgL judf juLs0f ug

clgjfo xg] 5g

= PsLs[t lgb]zg )amp^ sf] O=k|f= lgb]zg g+=divide)amp^ sf] aFbf g++ ^ df pkaFbf g++= ^ sf] v08 -u_ nfO +Zff]wg

ug]

-u_ ljb]zL a+s ljQLo +yf jf cGo +yfFu ljb]zL db|fdf jif jf f] eGbf a9L cjlwsf] C0f jf lgIf]k

lnPsf] ePdf Totf] sdnfO o v08sf] k|of]hgsf] nflu |f]t klrfngdf u0fgf ug lsg]5

= PsLs[t lgb]zg )amp^ sf] O=k|f= lgb]zg g+=divide)amp^ sf] aFbf g++ ^ df pkaFbf g++= ^ sf] v08 -u_ nfO yk uL

qmd+Vof ldnfg ug]

-u_ Ps aif eGbf a9L eQmfgL cjlw afFsL x]sf bO jf bO jif eGbf a9L cjlwsf d4tL lgIf]k sd afasf]

zt k|ltzt shf k|afx ug lsg] 5

$= PsLs[t lgb]zg )amp sf] O=k|f= lgb]zg g+= divide)amp sf] aFbf g++= sf] klxnf] jfSodf +zf]wg

Ohfhtkqk|fKt a+s tyf ljQLo +yfn] cfkmgf sdrfLxsf]] bIftf clej[l4sf nflu k|To]s jif ut


kg]5

t of] Jojyf cflys jif )amp^divideampamp sf] nflu clgjfo xg] 5g

= PsLs[t lgb]zg )amp sf] O=k|f=lgb]zg g+= divide)amp sf] aFbf g+= sf] pkaFbf = df +zf]wg

= Ohfhtkqk|fKt +yfn] s]Gb|df b]xfo cgfsf] shf DaGwL ljj0f -s==kmf=g+= _ b]xfosf]

dofjlwleq k7fpg kg]5



^= PsLs[t lgb]zg )amp^ sf] O=k|f= lgb]zg g+=divide)amp^ sf] aFbf g++ sf] pk aFbf df v08 -v_ df +f]wg

-v_ af]nsjf]n -Bidding_ sf] cfwfdf +sng xg] d4tL lgIf]ksf] xsdf k|sflzt Jofhbdf ga9g]

uL lgIf]k +sng ug kg]5 oL k|sflzt Jofhb tLg dlxgf Dd kljtg ug kfOg] 5g

amp= PsLs[t lgb]zg )amp^ sf] O=k|f= lgb]zg g+=divide)amp^ sf] aFbf g++= sf] pkaFbf df +zf]wg

-_ shfsf] k|sf tyf eQmfgL cjlwsf cfwfdf 5sectf5sect lk|ldod b to uL qdfls kdf shf tyf

fk6sf] Aofhb lgwf0f tyf k|sfzg ug kg]5 oL Jofhb lgwf0f tyf k|sfzg ubf

lglZrt k|sfsf] cfjlws shfsf nflu tf]lsPsf] cjlwe Jofhb kljtg gxg] uL ly

Jofhb lgwf0f uL f] d]t k|sfzg ug kg]5 Aofhb k|sfzg ubf shf zLifs cgf

cfwf bdf yk ulg] lk|ldod b ki6 kdf pNn]v ug kg]5 k|sflzt lk|ldod b kljtg

ubf cwjflifs kdf kljtg ug lsg]5 t lk|ldod b 36fpg kg] ePdf cwjflifs eGbf

sd dofjlwdf klg k|sflzt lk|ldod b kljtg ug lsg]5


= PsLs[t lgb]zg )amp^ sf] O=k|f= lgb]zg g+=divide)amp^ sf] aFbf g++ ) sf] pk aFbf -$_sf] v08 -s_ -v_ df

+zf]wg

-s_klof]hgf shfsf] kdf fgf tyf demfnf pBdxdf a+s tyf ljQLo +yfaf6 k|jflxt iquest

nfvDdsf] cn shfsf] lwtf] If0fdf jflifs =) k|ltzt Aofhbdf kgshf ljwf pknAw

ufOg] 5

-v_otf] kgshf ljwf pkof]u ubfsf] cjlwdf a+s tyf ljQLo +yfxn] DalGwt C0fLaf6 =)

k|ltzt eGbf a9L Aofh lng kfpg] 5gg

(= PsLs[t lgb]zg )amp sf] O=k|f= lgb]zg g+=divide)amp sf] aFbf g++ sf] pk aFbf -_df +zf]wg

-_ o a+saf6 Ohfhtkqk|fKt aeligsAElig aeligvAElig aeliguAElig jusf +yfn] sn lgIf]k bfloTjsf] -tLg_ k|ltzt

clgjfo dfHbft jfkt o a+sdf fVg kg]5 o Jojyf adf]lhd sfod ug kg] clgjfo gub

dfHbftsf] Gogtd amp) k|ltzt sd blgs kdf o a+sdf fVg kg] 5

)= PsLs[t lgb]zg )amp^ sf] O=k|f= lgb]zg g+=divide)amp^ sf] aFbf g++ ( df +zf]wg

(= a+sb DaGwdfM

o a+saf6 Ohfhtkqk|fKt +yfxnfO k|rlnt P]gdf ePsf] Jojyf cgf pknAw ufOg] shfsf]

Aofhb -a+sb_ k|ltzt sfod ulPsf] 5

sfosfL lgb]zs

kq +Vof M a=lj=lg=lj=dividegLltdividergfdividedivide)amp^divideampamp ldltM )ampampdivide)divide^

rgf


o a+saf6 Ohfhtkqk|fKt aeligsAElig aeligvAElig aeliguAElig aelig3AElig jusf a+s tyf ljQLo +yfxn] b]xfo adf]lhd ug

ufpg xg g]kfn fi6laquo a+s P]g ) sf] bkmf amp( n] lbPsf] clwsf k|of]u uL of] lgb]zg hfL ulPsf] 5

1= sf]le8ndash( af6 C0fLxdf k]sf] c GogLs0f ug a+s tyf ljQLo +yfn] C0fLxsf] )amp^ rt

dfGtdf sfod Jofhbdf bO k|ltzt ljGbn] sd uL cflys jif )amp^divideampamp sf] rfyf] qodfsf] Jofh

sd u0fgf ugkg] 5

s_ t vfBfGg k|zf]wg tyf laqmL ljt0f +u DalGwt Jojfo UofF pTkfbg tyf laqmL

ljt0f+u DalGwt Jojfo f]k P08 s]ldsN cfifwL ljqmL ljt0f+u DalGwt Jojfo

OG6g]6 ]jf k|bfos b+rf ]jf k|bfos 6]lnlehg ]jf k|bfos tL tyf dbLfhGo

pBf]u ~rfngdf x]sf] hnljBt cfof]hgfsf] xsdf of] Jojyf nfu xg] 5g

-v_ oL Jofhb u0fgf ubf cfwfb eGbf sd ug afWosfL xg]] 5g

-u_ Ohfhtkqk|fKt vb|f shf sff]af ug] aelig3AElig jusf n3ljQ ljQLo +yfn] C0fLxsf] )amp^ rt

dfGtdf sfod Jofhbdf tLg k|ltzt ljGbn] tyf yf]s shf sff]af ug] n3ljQ ljQLo

+yfn] bO k|ltzt ljGbn] sd uL cflys jif )amp^divideampamp sf] rfyf] qodfsf] Jofh sd

u0fgf ugkg] 5

-3_ )ampamp cf dfGt kZrft ljBdfg Jojyf cgf cfwf bsf cfwfdf sfod xg] Aofhb

lgwf0f ug lsg]5

2= o a+saf6 Ohfhtkqk|fKt aeligsAElig aeligvAElig aeliguAElig jusf a+s tyf ljQLo +yfxn] sf]le8ndash( af6 pTkGg

kllyltaf6 k|efljt xf]6]n ]i6]G6 lf]6 6laquofen 6laquo]lsordf nufotsf ko6g If]q tyf xjfO pbullog

Jojflos k|of]hgsf jfL fwg fgf tyf demfnf pBf]u lgoft pBf]u dgf]~hg pBf]u cktfn

kf]N6laquoL Jojfo cflbdf s[o judf juLs[t C0fLsf] klof]hgf jf Jojfodf k]sf] k|efj tyf ljQLo


cjyfsf] cfwfdf C0f k|bfg ug] +yf cfZjt ePdf cfjZostf klxrfg uL jLs[t Ldfsf] )

k|ltzt Dd yk rfn kFhL shf k|bfg ug lsg] 5

-s_ pkoQm adf]lhdsf] ldf k|bfg ubf shf jkFhL cgkftsf] Jojyf clgjfo xg]5g

-v_ oL k|bfg ulPsf] Ldf glas0f ug kfOg] 5g eQmfgL cawL al9df Ps aifsf] xg Sg]5

o a+saf6 ldlt )amp^^ df hfL k=+= a=lj=lg=ljdividegLltdividergfdividedivide)amp^divideampamp sf] rgfsf] aFbf g+= (

vf]h ulPsf] 5

3= o a+saf6 Ohfhtkqk|fKt aeligsAElig aeligvAElig aeliguAElig tyf aelig3AElig jusf a+s tyf ljQLo +yfxn] )ampamp azfv

tyf h]7 dlxgfdf cn ugkg] dfLsdivideqodfLs lstfxsf] eQmfgL )ampamp cf dfGt Dddf xg]

Jojyf ldnfpg kg]5 otf lstfsf] xsdf sg lsldsf] yk zNs jf xhfgf (Penal Charges

Penal Interests etc) lng kfOg] 5g lstf cn gePsf] sf0fn] shfnfO tNnf] judf juLs0f

ug clgjfo xg] 5g

4= o a+saf6 Ohfhtkqk|fKt aeligsAElig aeligvAElig aeliguAElig jusf a+s tyf ljQLo +yfxn] ns8fpg cjlwdf

eQmfgL ugkg] Dk0f rfnkFhL k|s[ltsf cNksfnLg shfxsf] f+jf tyf Jofhsf] eQmfgL cjlw ^) lbg

Dd yk ug lsg]5

sfosfL lgb]zs

kq +Vof M a=lj=lg=lj=dividegLltdividergfdividedivide)amp^divideampamp ldltM )amp^dividedivide^


dxfzo

ljZjJofkL kdf kmlnPsf] Covid-19 sf] dxfdfLsf] sf0fn] pTkGg cxh kllyltjf6 dnssf] ko6g

pBf]u Jofkf Jojfo tyf ljQLo If]q d]t k|efljt xg] b]lvPsf] Gbedf o a+saf6 Ohfhtkqk|fKt aeligsAElig

aeligvAEligaeliguAElig aelig3AElig jusf a+s tyf ljQLo +yfxn] b]xfo adf]lhd ug ufpg xg g]kfn fi6laquo a+s P]g ) sf] bkmf

amp( n] lbPsf] clwsf k|of]u uL of] lgb]zg hfL ulPsf] 5

= o a+saf6 Ohfhtkqk|fKt aeligsAElig aeligvAElig aeliguAElig jusf +yfn] sfod ug kg] clgjfo gub dfHbft sn lgIf]k

bfloTjsf] -tLg_ k|ltzt sfod ulPsf] 5

= o a+saf6 Ohfhtkqk|fKt +yfxnfO k|rlnt P]gdf ePsf] Jojyf cgf pknAw ufOg] shfsf] Aofhb -

a+sb_ k|ltzt sfod ulPsf] 5

= Aofhb sl8f]sf] dflyNnf] Ldfsf] kdf yfoL tntf ljwf b k|ltzt gLltut bsf] kdf lkf] bnfO =

k|ltzt tNnf] Ldfsf] lgIf]k +sng bnfO k|ltzt sfod ulPsf] 5

$= a+sn] yfkgf u]sf] kgshf sf]ifsf] Ldf ^) ca sfod ulg] 5

= )amp^ rq dlxgfdf cn ug kg] dflsdivideqodfls lstfxsf] -s]|l86 sf8 d]t_ eQmfgL )ampamp cf dfGt

Dddf xg] Jojyf ldnfpg kg]5 f] lstfsf] xsdf sg lsldsf] yk zNs jf xhfgf (Penal Charges

Penal Interest etc) lng kfOg] 5g lstf cn gePsf] sf0fn] shfnfO tNnf] judf juLs0f ug kg] 5g

^= C0fLn] aFbf g+= adf]lhdsf] lstf )amp^ rq dfGt leqdf eQmfgL ug cfPdf rq dlxgfdf eQmfgL ug kg]

dflsdivideqodfls Jofh sddf ) k|ltzt 56 lbO cn pk ug kg]5 oL Jofh 56 lbFbf cfwfb eGbf

sd ug kfOg] 5g

amp= )amp^ rq dlxgfdf gjLs0f ugkg] shfx gjLs0f gePsf] cfwfdf rq dfGtdf Id lgufgL judf juLs0f

ug clgjfo xg] 5g

= )amp^ rq dlxgfdf eQmfgL cjwL tf]lsPsf Dk0f rfnkFhL k|s[ltsf cNksfnLg shfxsf] eQmfgL cjlw ^)

lbg Dd yk ug lsg]5


(= )amp^ k dfGtDd Aofh tyf fFjf lgoldt eQmfgL ulx]sf ko6g tyf oftfoft If]qsf C0fLxn] cNksfnLg

shfsf] dfu u]df fFjf tyf Aofh aSoftf x]tf klg cfjZostfcgf lglZrt LdfDd +lIfKt k|lqmof ckgfO

lbg leq shf k|jfx ugkg]5 otf] Ldf jLs[t ubf )= k|ltzt eGbf a9L zNs lng kfOg]5g

)= Covid-19 sf] f]syfd lgoGq0f tyf pkrfdf k|of]u xg] jfYo ]jf ljefun] rLs[t Pj+ lkmfl u]sf]

jfyf]krf DaGwL at tyf pks0fx cfifwL vfBfGg nufot cTofjZosLo dfnat k7fL tyf laqmL

lat0f xh agfpg] k|of]hgsf nflu shfsf] dfu ePdf ++lIfKt k|lqmof kf uL lbg leq shf k|bfg ug

kg]5

= ljBtLo sff]afnfO yk k|efjsfL agfpg a9L eGbf a9L ]jfu|fxLsf] kxFr a9fpgsf nflu service enable

ug] password reset pin reset authentication verification card renewal htf cgnfOg

sff]af ug cfjZos kg] sfoxsf] nflu hf]lvd Jojyfkg uL u|fxssf] 6]lnkmf]g tyf Od]n dfkmt k|fKt ePsf

cgf]wnfO clanDa jLsf uL laBtLo dfWodaf6 xg] sff]afnfO k|f]Tfxg ugkg]5 fy )ampamp cf

dfGt Dd otf] ]jf k|bfg ubf sg klg zNs lng kfpg] 5g

=o a+saf6 jLs[lt k|fKt uL )amp^ k jf rq dfGtDdsf nflu Aofh kFhLs0f ulPsf C0fLxsf] xsdf

)ampamp cf dfGt Ddsf nflu Aofh kFhLs0f ug lsg]5

= a+s hdfgt hfL ug] +yfn] beneficiary nfO eQmfgL lbgkg] sd g]kfn sfaf6 +s|fds f]u P]g ))

cGtut hfL cfb]z dfKt ePsf] ldltn] amp sfolbg leq eQmfgL lbg lsg]5 fy o cjlwdf u|fxsn] a+s

hdfgt gljs0f ug cgf]w u]df sg zNs glnO otf] cjlwesf nfuL gljs0f ugkg]5

$=a+s tyf ljQLo +yfxn] +w k|b]zdf yfkgf ePsf sf]f]gf +s|d0f f]syfd lgoGq0f pkrf sf]ifdf

of]ubfg u]sf] sd fdflhs pQbfloTj sf]if -CSR_df u0fgf ug lsg]5

= Covid 19 sf] pkrfnfO d]t xof]u kUg]uL ]jf ljtf tf]GgtL ug rfxg] lghL jfYo k|bfos

+yfxnfO k|jfx ulg] shfnfO k|fyldstf k|fKt If]q cGtut u0fgf ug lsg] 5

^=ljQLo k|0ffnLdf du| kdf k]sf] k|efjnfO dWogh uL )amp^ rq dlxgfdf cgkfngf ugkg]

lgofdsLodividezklj]IfsLo cgkftx cgkfngf gePsf] v08df sg xhfgf nufOg] 5g

amp=o a+saf6 k|bfg ulg] kgshf ljwf Covid-19 af6 k|efljt fgf tyf demfnf pBdLnfO k|fyldstf lbOg]

5 otf] kgshf ljwf rfn kFlh shfsf] nfuL d]t k|bfg ulg]5

=Capital Adequacy Framework 2015 df Jojyf eP adf]lhdsf] Countercyclical Buffer nfO

yug ulPsf] 5

(= jb]lzs f]hufdf hfg] cgdlt lnO hfg gkfPsf JolQmn] +s|d0fsf] hf]lvd dfKt ePkl5 xlnotk0f shf

lnO pBf]u Jojfo +rfng ug rfx]df lgj]bg lbPsf] amp lbg leq xlnotk0f shf pknAw xg] Jojyf

ldnfOg] 5

sfosfL lgb]zs


g]kfn fi6laquo a+s


cfunfuL Pjd jf9L tyf 8jfgaf6 kLl8t 3kljfnfO cfjfLo 3 kglgdf0f Jojfo kgM +rfngsf nflu

k|bfg ulg] kgshf sfoljlw )amp$

cfunfuL Pjd jf9L tyf 8jfgaf6 kLl8t 3kljfnfO 3 kglgdf0f Jojfo kgM +rfngsf nflu k|jfx

ulg] cfjfLo shfdf o a+sn] pknJw ufpg] kgshf k|of]hgsf nflu of]] sfoljlw agfO nfu ulPsf] 5




zt tyf Jojyfx M

-_ kgshf ljwf ef]hk lhNnfsf] ef]hk ahf t]x|yd lhNnfsf] +qmflGt ahfsf cfunfuLaf6 k0f kdf

Iflt ePsf $ -rflt_ 3wgLxnfO cfjf lgdf0fsf nflu g]kfn sf cy dGqfnon] sfL

sff]af ug] yfgLo jfl0fHo a+s dfkmt lhNnf bjL k|sf]k p4f ldltaf6 k|dfl0ft ePsf] Ifltsf]

ljj0fsf] cfwfdf zxL If]qdf clwstd = -klRr_ nfv cGo If]qdf clwstd = -kGw|_

nfvDdsf] C0f ljwfsf] cfjfLo 3 kglgdf0f k|of]hgsf nflu dfq xg]5 TouL KtL lhNnfdf

ePsf] jf9L tyf 8jfgaf6 3 Jojfo Iflt ePsf kLl8t kljfxnfO 3 lgdf0f ug Jojfo kgM

+rfng ug clwstd = )))))ndash -kGw| nfv_ Ddsf] kgshf ljwf pknAw xg]5 pQm Ldf


-_ cfunfuL 8jfgaf6 k|efljt ePsf] Joxf]f g]kfn sfsf] DalGwt lgsfoaf6 k|dfl0ft xgkg] tyf f]

Joxf]f DalGwt a+s tyf ljQLo +yfn] d]t olsg ugkg]5

-_ a+s tyf ljQLo +yfn] cfjfLo 3 kglgdf0f Jojfo kgM +rfng k|of]hgsf] nflu k|bfg ug] C0fdf

clwstd k|ltzt Dd dfq Aofhb lng kg]5 f] k|of]hgsf] nflu g]kfn fi6laquo a+sn] zGo Jofhbdf

kgshf ljwf pknJw ufpg] 5





sg C0fLn] clu|d eQmfgL ug rfx]df sg klg k|sfsf] clu|d eQmfgL zNs nfUg] 5g otf] kgshf

ljwf Psk6ssf] nflu a9Ldf jifsf] nflu dfq k|bfg ulg] 5 ljBdfg sfggL Jojyfsf] cwLgdf xL

yk Ps jifsf nflu gjLs0f ug lsg]5

-^_ a+s jf ljQLo +yfn] cfjfLo 3 kglgdf0f shf k|jfx ubf lgdf0f k|ultsf cfwfdf slDtdf rf

r0fdf eQmfgL xg] uL k|jfx ugkg]5 t Jojfo kgM +rfngsf] nflu shf k|jfx ubf Jojflos sfo

k|ultsf cfwfdf slDtdf bO r0fdf eQmfgL xg] uL k|jfx ugkg]5

-amp_ cfjfLo 3 kglgdf0f ubf fli6laquoo ejg +lxtf tyf esDk k|ltf]wfTds dfkb08sf] kfngf u]sf] xg

kg]5


pkdxfgukflnsfdividedxfgukflnsfdividej8f sfofnodivideufFpkflnsf_ sf] cfunfuL jf jf9L tyf 8jfg kLl8t eO

cfjfLo 3divideJojfo Ifltu|t ePsf] C0fLsf] kljfdf cGo sg cfjfLo 3 gePsf] k|df0f jf f]

DaGwL C0fLsf] jM3f]if0ff clgjfo kdf lngkg]5

-(_ o a+saf6 k|jfx ulg] sn kgshfsf] Ldf k|To]s a+s jf ljQLo +Yffsf nflu f] +yfsf] k|fylds

kFhLsf] k|ltztDd dfq xg]5

-)_ otf] shf fdfGotM jLdf u]sf] xgkg]5 shfsf] aLdf u]sf] cjyfdf shf juLs0fsf cfwfdf x]s


lsg]5



dlxgf dfKt ePsf] ldltn] lbgleq o a+ssf] DalGwt klj]If0f ljefudf k]z ug kg]5

-_ kFhL sf]if u0fgf k|of]hgsf nflu oL k|jfx ulPsf] shfsf] hf]lvd ef cfjfLo 3 shf x ^)

k|ltzt xg]5

-_ otf] kgshf a+s tyf ljQLo +yfn] k|jfx u]sf] shfsf] lwtf]df k|bfg ulg]5

-$_ otf] shf k|jfx ubf a+s jf ljQLo +yfn] DalGwt +yfsf] ljBdfg 3shf Jojflos shf DaGwL

gLltut Jojyfsf] cwLgdf xL u|fxssf] shf ltg Sg] Ifdtf nufot If0fsf ki6 cfwf lnO shf

jLs[t tyf k|jfx ugkg]5

-_ cfunfuL Pjd jf9L tyf 8jfg kLl8t kljfn] cfjfLo 3 kglgdf0f Jojfo kgM +rfngsf nflu

xlnot bdf shf lng rfx]df a+s jf ljQLo +yfn] n xh k|lqmof ckgfO o sfoljlw adf]lhd

xg] uL shf k|jfx ugkg]5




cgrL



g]kfn fi6laquo a+s

=====================klj]If0f ljefu

sf7df08f+


dxf]bo

To a+ssf] k=+= =============== ================== ldlt =============== =================df hfL cfunfuL Pjd jf9L

tyf 8jfgaf6 kLl8t 3kljfnfO cfjfLo 3 kglgdf0f Jojfo kgM +rfngsf nflu k|bfg ulg] kgshf

sfoljlw )amp$ cgf o +yfn] pkef]u u]sf] kgshf tyf f] kgshf ljwf adf]lhd k|jfx ePsf]

shfsf] dfls ljj0f b]xfo adf]lhd x]sf] 5


qm=+= C0fLsf]

gfd

shf k|jfx

ldlt

clGtd

eQmfgL

ldlt

shfsf]

aSoftf

kgshf ljj0f slkmot

lnPsf] ldlt sd

dlxgf dfKt ePsf] lbgleq k]z ug] ==================== a+sdivideljQLo +yfsf] tkmaf6

btvt M

gfd M

kb M

5fk M

ljefudividesfofno

kq +Vof M a=lj=lg=lj=dividegLltdivideklkqdividesvudivide^divide)ampdivideamp ldltM )ampdivide)divide

Ohfhtkqk|fKt a+s tyf ljQLo +yfx

dxfzo

xfn cfPsf] esDksf sf0f cfjfLo 3 Ifltu|t ePsf esDk k|efljt 3kljfnfO cfjfLo 3 kglgdf0fsf

nflu a+s tyf ljQLo +yfxaf6 k|jfx ulg] shfdf o a+sn] pknJw ufpg] kgshf k|of]hgsf nflu +nUg

adf]lhdsf] sfoljlw hfL ulPsf] xFbf f]xL adf]lhd ug divideufpg xg g]kfn fi6laquo a+s P]g ) sf] bkmf amp( n]


sfosfL lgb]zs


g]kfn fi6laquo a+s


esDk k|efljt 3kljfnfO cfjfLo 3 kglgdf0fsf nflu k|bfg ulg] kgshf sfoljlw )amp

xfn cfPsf] esDksf sf0f cfjfLo 3 Ifltu|t ePsf esDk k|efljt 3kljfnfO 3 kglgdf0fsf nflu

k|jfx ulg] cfjfLo shfdf o a+sn] pknJw ufpg] kgshf k|of]hgsf nflu of]] sfoljlw agfO nfu ulPsf]

5




zt tyf Jojyfx M

-_ kgshfsf] clwstd Ldf sf7df08f pkTosfdf k|lt 3kljf nfv pkTosf afx]ssf k|efljt

lhNnfdf nfv Ddsf] C0f ljwfsf] cfjfLo 3 kglgdf0f k|of]hgsf nflu dfq xg]5 pQm Ldf


-_ of] ljwf C0fL tyf lghsf] kljfdf ag of]Uo cfjfLo 3 gePsf] cjyfdf dfq pknJw

ufOg] 5 esDkn] Ifltu|t cfjfLo 3 ufpF ljsf ldlt -uf=lj==_ df eP uf=lj== leq

gukflnsfdf eP DalGwt j8f leq kglgdf0f ugsf nflu kgshf ljwf pknAw ufOg]5 t

Ifltu|t yfg agof]Uo gx]sf] k|df0f g]kfn sfsf] cflwsfls lgsfoaf6 k|fKt u]sf] cjYffdf

f]xL lhNnfsf] csf] yfgdf lgdf0f ulg] cfjfLo 3sf nflu d]t o sfoljlw adf]lhd

kgshf k|bfg ug lsg]5

-_ a+s tyf ljQLo +yfn] cfjfLo 3 kglgdf0f ug k|bfg ug] C0fdf a9Ldf aifsf] nflu zGo Jofhbdf

kgshf ljwf pknJw ufOg] 5 otf] shfdf a+s tyf ljQLo +yfn] u|fxs+u clwstd k|ltzt

dfq Aofh lng kg]5 kgshfsf] cjlw Aoltt ePkl5 a+s tyf ljQLo +yfn] pQm shfdf cfgf] Cost

of Fund df a9Ldf k|ltzt laGbDd yk uL Aofhb sfod ugkg]5 o k|of]hgsf nflu cl3Nnf]

qodfsf] clGtd dlxgfsf] cft Cost of Fund nfO rfn qodfdf cfwfsf] kdf lng kg]5





sg C0fLn] cu|Ld eQmfgL ug rfx]df sg klg k|sfsf] cu|Ld eQmfgL zNs nfUg] 5g kgshfsf] cjlw

dfKt eP kZrft otf] shfdf a9Ldf jifsf nflu o a+sjf6 Aofh cgbfg k|bfg ulg]5

-6_ a+s tyf ljQLo +yfn] k|bfg u]sf] shfdf C0fLFu cn pk ugkg] AofhdWo] k|ltzt DalGwt

C0fLjf6 cn ug] afFsL Aofh sd o a+sjf6 qdfls kdf qodf dfKt ePsf] ldltn] lbg

leq +nUg 9fFrf adf]lhd f]wegf dfu ug kg]5 oL dfu ePsf] Aofh cgbfg jfktsf] sd o

a+sjf6 qodf dfKt ePsf] ldltn] Ps dlxgf leqdf DalGwt a+s tyf ljQLo +yfsf] vftfdf

sdfGt ulg]5 fy o a+saf6 f]wegf dfu ug kg] sd f]wegf k|fKt gePsf] cjyfdf d]t

cfDbfgL n]vfIacuteg ug lsg]5 kFhLsf]if u0fgf ug] k|of]hgsf nflu f] sdnfO g]kfn sfaf6 k|fKt xg

kg] sd cGtut zGo k|ltzt hf]lvd ef k|bfg ug lsg] 5

-7_ o sfoljlw adf]lhd k|bfg ulPsf] shfnfO kgshf cjlw dfKt ePkZrft a+s tyf ljQLo +yfn]

ljkGg ju shfdf u0fgf ug Sg]5g fy CCD ratio u0fgf ubf otf] shf sn shfaf6 36fpg

lsg]5

-8_ otf] Aofh cgbfg ljwf aeliglqmoAElig shfdf dfq k|bfg ulg]5

-9_ )amp cf]hdfGt kZrft esDk k|efljtxnfO k|bfg ePsf] shfdf kgshf nufotsf Aofh cgbfg

ljwf k|bfg ulg] 5g


-)_ a+s jf ljQLo +yfn] cfjfLo 3 kglgdf0f shf k|jfx ubf lgdf0f k|ultsf cfwfdf slDtdf rf

r0fdf eQmfgL xg] uL k|jfx ugkg]5 t aFbf g+= $ adf]lhd k|jfx ulPsf] shfsf xsdf eg] of]

Jojyf clgjfo xg] 5g

-_ cfjfLo 3 kglgdf0f ubf fli6laquoo ejg +lxtf tyf esDk k|ltf]wfTds dfkb08sf] kfngf u]sf] xg

kg]5


pkdxfgukflnsfdivide dxfgukflnsfdividej8f sfofnodivideuf=lj==_ sf] esDk kLl8t eO cfjfLo 3

Ifltu|t ePsf] C0fLsf] kljfdf cGo sg cfjfLo 3 gePsf] k|df0f jf f] DaGwL C0fLsf]

jM3f]if0ff clgjfo kdf lngkg]5

-_ esDkkLl8tsf nflu o a+saf6 k|jfx ulg] sn kgshfsf] Ldf k|To]s a+s jf ljQLo +Yffsf nflu f]

+yfsf] k|fylds kFhLsf] ) k|ltzt Dd dfq xg]5

-$_ otf] shf fdfGotM jLdf u]sf] xgkg]5 shfsf] aLdf u]sf] cjyfdf shf juLs0fsf cfwfdf x]s


lsg]5


dlxgfdfKt ePsf] ldltn] lbgleq o a+ssf] DalGwt klj]If0f ljefudf k]z ug kg]5

-^_ kFhLsf]if u0fgf k|of]hgsf nflu oL k|jfx ulPsf] shfsf] hf]lvd ef cfjfLo 3 shf x ^)

k|ltzt xg]5

-amp_ otf] kgshf a+s tyf ljQLo +yfn] k|jfx u]sf] shfsf] lwtf]df k|bfg ulg]5

-_esDkaf6 k0fkdf 3 Iflt ePsf cfgf boxnfO cfjfLo 3 lgdf0fsf nflu aelig3AElig jusf

n3ljQ ljQLo +yfxn] fdlxs hdfgLdf = nfv Dd shf k|jfx u]df o a+saf6 zGo

Aofhbdf kgshf ljwf k|bfg ulg]5 fy aelig3AElig jusf n3ljQ ljQLo +yfxsf] lkmfldf

Totf +yfsf boxnfO aeligsAElig aeligvAElig aeliguAElig jusf a+s tyf ljQLo +yfxn] k|bfg u]sf] =

nfv Ddsf] shfdf d]t of] kgshf k|bfg ulg]5

o JojYff cGtut fdlxs hdfgLdf k|jfx ulPsf] shfsf xsdf sfoljlwsf] aFbf g+= amp sf]

fli6laquoo ejg +lxtf DaGwL Jojyf afx]s cGo JojYffx oyfjt kdf nfu xg]5g aeligsAElig aeligvAElig

aeliguAElig jusf a+s tyf ljQLo +yfn] k|jfx u]sf] otf] shfnfO ljkGg ju shfdf u0fgf ulg]5 AElig

-(_otf] shf k|jfx ubf a+s jf ljQLo +yfn] DalGwt +yfsf] ljBdfg 3shf DaGwL gLltut Jojyfsf]

cwLgdf xL u|fxssf] shf ltg Sg] Ifdtf nufot If0fsf ki6 cfwf lnO shf jLs[t tyf k|jfx

ugkg]5

-)_ esDkkLl8t kljfn] cfjfLo 3 kglgdf0fsf nflu xlnot bdf shf lng rfx]df a+s jf

ljQLo +yfn] n xh k|lqmof ckgfO o sfoljlw adf]lhd xg] uL shf k|jfx ugkg]5




cgrL



g]kfn fi6laquo a+s

=====================klj]If0f ljefu

sf7df08f+


dxf]bo

To ljefusf] k=+= =============== ================== ldlt =============== =================df hfL esDk k|efljt

3kljfnfO cfjfLo 3 shfsf nflu k|bfg ulg] kgshf sfoljlw )amp cgf o +yfn] pkef]u u]sf]

kgshf tyf f] kgshf ljwf adf]lhd k|jfx ePsf] shfsf] dfls ljj0f b]xfo adf]lhd x]sf] 5


qm=+= C0fLsf]

gfd

shf k|jfx

ldlt

clGtd

eQmfgL

ldlt

shfsf]

aSoftf

kgshf ljj0f slkmot

lnPsf] ldlt sd

dlxgf dfKt ePsf] lbgleq k]z ug] ===================== a+sdivideljQLo +yfsf] tkmaf6

btvt M

gfd M

kb M

5fk M

ljefudividesfofno




afnjf6f sf7df8f+

ljifo Mndash esDk kglgdf0f shfsf] cf=j======= sf] ======== qdfsf] cgbfg af]

dxfzo

o a+sn] aeligesDk k|efljt 3kljfnfO cfjfLo 3 kglgdf0fsf nflu k|bfg ulg] kgshf sfoljlw

)ampAElig cgk k|jfx u]sf] shfdf ofy +nUg ljj0f adf]lhdsf C0fLxn] cgbfg kfpg] afx]ssf] Aofh sd

hDdf u]sf]n] pQm shfxdf kfpg] Aofh cgbfg jfktsf] sd sn =============== -cIf]kL

=======================================_ txfFsf] alsEuml sfofno lyt o a+ssf] vftf g+= ========================= df hDdf xg]

uL pknAw ufO lbg xg cgf]w ub5f+ fy pkf]Qm cjlwdf DalGwt C0fxaf6 Aofh jfkt sd

===============================-cIf]kL =====================================_ cn pk eOs]sf] Joxf]f d]t cgf]w 5

btvtM btvtM

gfdM gfdM

kbM kbM


5fkM





afnjf6f sf7df8f+

ljifo M Aofhdf cgbfg k|bfg ulPsf esDk kglgdf0f shfsf] ======== qdfsf] ljj0f

dxfzo


cgk k|jfx ePsf] shfsf] qdfls ljj0f b]xfo adf]lhd x]sf] 5


qm=+= C0fLsf]

gfd

shf

k|jfx

ldlt

shfsf]

clGtd

eQmfgL

ldlt

afFsL

shf -_

sfod

ePsf]

Aofhb

o cjlwdf

C0fLaf6 cn

ePsf] Aofh

sd -_

Aofh

cgbfg

sd -_

slkmot

hDdf


btvtM btvtM

gfd M gfd M

kb M kb M


5fk M





afnjf6f sf7df8f+

ljifo M Aofhdf cgbfg cGtut k|jfx eO lgoldt gePsf shfsf] ==========qdfls ljj0f

dxfzo


cgk k|jfx eO lgoldt gePsf shfsf] qdfls ljj0f b]xfo adf]lhd x]sf] 5


qm=+= C0fLsf]

gfd

shf

k|jfx

ldlt

shfsf]

clGtd

eQmfgL

ldlt

afFsL

shf -_

sfod

ePsf]

Aofhb

o cjlwdf

C0fLaf6 cn

xgkg] Aofh sd

-_

Aofh

cgbfgsf]

cgdflgt

sd -_

slkmot

hDdf


btvtM btvtM

gfdM gfdM

kbM kbM


5fkM

laquolaquoraquoraquo


g]kfn fi6laquo a+s

a+s tyf ljQLo +yfsf] zL3| wffTds sfjfxL DaGwL ljlgodfjnL )amp$

g]kfn fi6laquo a+s P]g ) sf] bkmf ) sf] pkbkmf -_ sf] v08 -9_ n] lbPsf] clwsf k|of]u uL g]kfn fi6laquo

a+ssf] ~rfns ldltn] b]xfosf ljlgodx agfPsf] 5

= +lIfKt gfd k|fDeM -_ oL ljlgodxsf] gfd AEligg]kfn fi6laquo a+s a+s tyf ljQLo +yfsf] zL3| wffTds

sfjfxL DaGwL ljlgodfjnL )amp$AElig x]sf] 5

-_ of] ljlgodfjnL g]kfn fi6laquo a+ssf] ~rfns ldltn] jLs[t u]sf] ldltb]lv nfu xg]5 24

= klefiffM ljifo jf k|Eumln] csf] cy gnfu]df o ljlgodfjnLdfmdash

-s_ aeligP]gAElig eGgfn] g]kfn fi6laquo a+s P]g ) Demg k5

-v_ aeligfi6laquo a+sAElig eGgfn] P]gsf] bkmf adf]lhd yfkgf ePsf] g]kfn fi6laquo a+s Demg k5

-u_ aeligldltAElig eGgfn] P]gsf] bkmf $ adf]lhd u7g ePsf] fi6laquo a+ssf] ~rfns ldlt Demg k5

-3_ aeliguegAElig eGgfn] P]gsf] bkmf adf]lhd lgoQm fi6laquo a+ssf] ueg Demg k5 f] zAbn] P]gsf]

bkmf amp adf]lhd sfod dsfod ds ePsf] ueg d]tnfO hgfpFg]5

-ordf_ aelig8]k6L uegAElig eGgfn] P]gsf] bkmf ^ adf]lhd lgoQm fi6laquo a+ssf] 8]k6L ueg Demg k5

-r_ aeliggLlt lgb]zg sfofGjog ldltAElig eGgfn] g]kfn fi6laquo a+s lgLIf0f tyf klj]If0f ljlgodfjnL

)( sf] ljlgod $ adf]lhd DalGwt 8]k6L uegsf] ++of]hsTjdf ul7t ldltnfO Demg k5

-5_ aeligklj]If0f ljefuAElig eGgfn] fi6laquo a+s cGtutsf] DalGwt klj]If0f ljefu Demg k5

-h_ aeliga+s jf ljQLo +yfAElig eGgfn] fi6laquo a+saf6 Ohfhtkqk|fKt a+s jf ljQLo +yf Demg k5

-em_ aeligsfosfL k|dvAElig eGgfn] a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf ( adf]lhd lgoQm

DalGwt a+s jf ljQLo +yfsf] sfosfL k|dv Demg k5 f] zAbn] a+s jf ljQLo +yfsf]

sfosfL k|dvsf] kdf sfd ug] cGo kbflwsfL d]tnfO hgfpFg]5

-`_ aeligkFhLsf]if cgkftAElig eGgfn] fi6laquo a+saf6 tf]lsP adf]lhd u0fgf ulPsf] kFhLsf]if cgkftnfO Demg

k5 f] zAbn] kFhL kofKttf +rgf )amp -Capital Adequacy Framework 2015_ cGtut tf]lsPsf]

akm kFhL afx]ssf] Gogtd sn kFhL -Minimum Total Capital excluding Conservation Buffer_

cgkftnfO hgfpg]5

= kFhLsf]if cgkft DaGwL lgb]zgxsf] kfngf gePdf xg] zL3| wffTds sfjfxLxM

fi6laquo a+sn] tf]s]sf] Gogtd kFhLsf]if cgkft sfod ug gs]sf a+s tyf ljQLo +yfnfO b]xfo adf]lhdsf]

wffTds sfjfxLx tTsfn ulg]5 Mndash

-s_ fi6laquo a+sn] tf]s]sf] Gogtd kFhLsf]if cgkfteGbf a+s jf ljQLo +yfn] sfod u]sf] kFhLsf]if cgkft

kRrL k|ltztDdn] sd ePdf ndash

-c_ DalGwt a+s jf ljQLo +yfsf] pRr JojyfkgFu wfsf sfoqmd DaGwdf 5nkmn uL

5nkmnsf ljifojtnfO clen]vsf] kdf fVg]

-cf_ DalGwt a+s jf ljQLo +yfsf] kFhL j[l4 -Recapitalization_ ug kFhL of]hgf dfu ug]

-O_ gub nfef+z tyf af]g ]o 3f]if0ff ug f]s nufpg]

-O_ gofF zfvf vf]Ng f]s nufpg]

-p_ DalGwt a+s jf ljQLo +yfsf ~rfnssf] eQf tyf ljwf k|dv sfosfL nufot pRr

Jojyfkgsf] tna eQf tyf ljwf a[l4df f]s nufpg]

24 ldlt )amp$divide)divide( df a]sf] ~rfns ldltsf] a7s +Vof divide)amp$ af6 jLs[t


-v_ fi6laquo a+sn] tf]s]sf] Gogtd kFhLsf]if cgkfteGbf a+s jf ljQLo +yfn] sfod u]sf] kFhLsf]if cgkft

kRrL k|ltzteGbf a9L krf k|ltztDdn] sd ePdf ndash

-c_ v08 -s_ adf]lhdsf sfjfxLx ug]

-cf_ lgIf]k klrfng tyf shf sff]afsf] sn sddf Ldf sfod ug] aelig3AElig jusf n3ljQ

ljQLo +yfsf] xsdf lgIf]kdividejrt cGo a+s tyf ljQLo +yfaf6 lng] C0fdividefk6Ldf Ldf

sfod ug]

-O_ gofF Jojflos lqmofsnfk ~rfng ug f]s nufpg]

-O_ vlb jf lnh k|lqmof dfkmt yk ly DklQ k|fKt ugkj fi6laquo a+ssf] jLs[lt lng kg]

-p_ DalGwt a+s jf ljQLo +yfsf sdrfLxnfO k|f]Tfxg eQf +yf 5f]8bf lbg] cGo

ljwfdf j[l4 Jojyfkg zNs a[l4 jf Jojyfkgsf] thljhn] lbg Sg] cGo Ifltklt cflb

k|bfg ug f]s nufpg]

-u_ fi6laquo a+sn] tf]s]sf] Gogtd kFhLsf]if cgkfteGbf a+s jf ljQLo +yfn] sfod u]sf] kFhLsf]if cgkft

krf k|ltzteGbf a9L krxQ k|ltztDdn] sd ePdf ndash

-c_ v08 -v_ adf]lhdsf sfjfxLx ug]

-cf_ gofF lgIf]k vftf vf]Ng f]s nufpg] aelig3AElig jusf n3ljQ ljQLo +yfsf] xsdf gofF

lgIf]kdividejrt cGo a+s tyf ljQLo +yfaf6 C0fdividefk6L lng f]s nufpg]

-O_ shf Ldf a[l4 ug tyf gofF shf k|jfx ug f]s nufpg]

-O_ sdrfLxsf] tna eQf tyf cGo cflys ljwf j[l4df f]s nufpg]

-p_ fi6laquo a+ssf] jLs[lt lnO pRr txsf] sdrfL egf ug afx]s DalGwt a+s jf ljQLo +yfdf

cGo gofF sdrfL egf tyf a9jfdf f]s nufpg]

-pm_ kFhL kofKttf DaGwL sfjfxL k|fDe ePsf] ldltn] 5 dlxgfleq tf]lsPsf] Gogtd kFhLsf]if

cgkft sfod gePdf DalGwt a+s jf ljQLo +yfsf ~rfns tyf sfosfL k|dvnfO

P]gsf] bkmf )) sf] pkbkmf -_ adf]lhdsf sfjfxLx ug]

-3_ fi6laquo a+sn] tf]s]sf] Gogtd kFhLsf]if cgkfteGbf a+s jf ljQLo +yfn] sfod u]sf] kFhLsf]if cgkft

krxQ k|ltzteGbf a9Ln] sd ePdf ndash

-c_ v08 -u_ adf]lhdsf sfjfxLx ug]

-cf_ DalGwt a+s jf ljQLo +yfnfO dofu|t 3f]if0ff uL P]gsf] bkmf ^ cgksf] sfjfxL

k|fDe ug]

-O_ dofu|t 3f]if0ff u]sf] 5 dlxgfDddf klg tf]lsPsf] Gogtd kFhLsf]if cgkft sfod

gePdf a+s jf ljQLo +yfsf] ufEg] ufleg] -dh_ jf k|flKt -PlSjlhzg_ sf] k||lqmof z ug]

jf Ohfhtkq 2 ug] jf vf]hLsf] k|lqmof z ug]

-O_ P]g dividejf a+s tyf ljQLo +yf DaGwL P]g )amp cgksf cGo cfjZos sfjfxLx ug]

$= sfjfxLdf 56 xg] cjyfM ljlgod cgfsf] zL3| wffTds sfjfxLx a aeligsAElig aeligvAElig aeliguAElig aelig3AElig

jusf a+s tyf ljQLo +yfxdf dfg kdf nfu xg]5

t ljlgod sf] v08 -s_ sf] pkv08 -O_ -p_ tyf v08 -u_ sf] pkv08 -O_ -p_ afx]ssf zL3|

wffTds sfjfxLxdf b]xfosf cjyfxdf 56 k|bfg ug lsg]5Mndash

-s_ g]kfn sfn] cGtfli6laquoo bft[ lgsfoxsf] xof]u lnO fi6laquo a+s dfkmt kg+rgfsf] k|lqmof nfu

u]sf a+s tyf ljQLo +yfxsf] xsdf

-v_ DalGwt a+s jf ljQLo +yfsf] Jojyfkg dividejf ~rfngnfO fi6laquo a++sn] k|ToIf lgoGq0fdf lnO

wffTds sfjfxL ~rfng uL x]sf] cjyfdf

-u_ a+s tyf ljQLo +yf DaGwL P]g )amp sf] bkmf amp) Pjd aIacute tyf ljQLo +yf Ps cfkdf

ufEg] ufleg] -dh_ tyf k|flKt -PlSjlhzg_ DaGwL ljlgodfjnL )amp df ePsf k|fjwfgxiquest kf


uL ufEg ufleg -dh_ jf k|flKt -PlSjlhzg_ sf] 4flGts xdltsf nflu fi6laquo a+sdf lgj]bg k]z

u]sf a+s tyf ljQLo +yfxiquestsf] xsdf

t Ps cfkdf ufEg ufleg -dh_ jf k|flKt -PlSjlhzg_ sf] 4flGts xdltsf nflu lgj]bg lbg]

a+s tyf ljQLo +yfxsf] ljBdfg kFhLsf]if hf]8bf Gogtd kFhLsf]if cgkft gkUg] +yfsf] xsdf

of] 56 k|bfg xg] 5g TouL tf]lsPsf] cjlwleq ufEg] ufleg] -dh_ jf k|flKt -

PlSjlhzg_ sfo DkGg gu]df f] cjlw kZrft of] 56 jtM vf]h ePsf] dflgg]5

= gjfOsf] cjM ljlgod adf]lhdsf] sfafxL ubf DalGwt a+s jf ljQLo +yfnfO gjfOsf] cj

lbOg] 5

^= sfjfxL ug] clVtofLM ljlgod sf] v08 -s_ adf]lhdsf zL3| wffTds sfjfxLx ug] clVtofL

DalGwt klj]If0f ljefunfO xg]5 v08 -v_ tyf -u_ adf]lhdsf sfafxLx gLlt lgb]zg sfofGjog

ldltsf] lkmfldf uegsf] lg0foaf6 xg]5 v08 -3_ adf]lhdsf sfafxLx ldltsf] lg0foaf6

xg]5

amp= k|Tofof]lht clVtofLsf] k|of]uM o ljlgodfjnL adf]lhd k|Tofof]lht clVtofLsf] k|of]u uL sfo ubf

DalGwt kbflwsfLn] k|rlnt P]g gLlt lgod tyf fi6laquo a+sn] hfL u]sf lgb]zgxsf] cwLgdf xL ug

kg]5

= sfd sfjfxLsf] ljj0f k]z ugkg]M o ljlgodfjnL adf]lhd ePdivideu]sf sfd sfjfxLsf] ljj0f DalGwt

klj]If0f ljefun] qdfls kdf ldltsf] hfgsfLsf] nflu k]z ug kg]5

(= ljlgodfjnLsf] JofVof tyf +zf]wgM -_ o ljlgodfjnLsf] sfofGjogsf] qmddf sg laringljwf pTkGg ePdf

f]sf] JofVof ldltn] ug]5 ldltn] u]sf] JofVof clGtd xg]5

-_ o ljlgodfjnLdf sg +zf]wg ug k]df ldltn] +zf]wg ug]5

)= afwf c8rg kmsjfM o ljlgodfjnLsf] sfofGjogsf] qmddf sg afwf c8rg cfPdf f] afwf c8rg

kmsfpg] clwsf uegnfO xg]5

= aflemPdf lgliqmo xg]M o ljlgodfjnLsf Jojyfx g]kfn fi6laquo a+s P]g ) a+s tyf ljQLo +yf

DaGwL P]g )amp f] cGtut ag]sf lgodxFu aflemPdf aflemPsf] xbDd jtM lgliqmo xg]5

= vf]hL tyf jrfpmM -_ g]kfn fi6laquo a+s a+s tyf ljQLo +yfsf] zL3| wffTds sfjfxL DaGwL

ljlgodfjnL )^$ vf]h ulPsf] 5

-_ pkljlgod -_ adf]lhd vf]h ulPsf] ljlgodfjnL adf]lhd a+s tyf ljQLo +yfsf] zL3| wffTds

sfafxLsf] Gbedf eP u]sf sfd sfjfxL tyf lg0fox o ljlgodfjnL adf]lhd eP u]sf] dflgg]5


kq+Vof M a+=lj=lg=ljdividegLltdivideklkqdividesvudividedivide)amp$divideamp ldltM )amp$dividedivide$

Ohfhtkqk|fKt aeligsAElig jusf Dk0f jfl0fHo a+sx

dxfzo

k|To]s yfgLo txdf sDtLdf Pp6f jfl0fHo a+s zfvf yfkgf ug] gLlt cgk b]xfoadf]lhdsf] gLltut

Jojyf ulPsf] xFbf f]xL adf]lhd ug ufpg xg g]kfn fi6laquo a+s P]g ) sf] bkmf amp( n] lbPsf] clwsf

k|of]u uL of] lgb]zg hfL ulPsf] 5 M

= jfl0fHo a+sxaf6 kj k|lta4tf hgfOP cgfsf o fy +nUg cgrLndash adf]lhdsf $ yfgLo

txdf tf]lsPsf jfl0fHo a+sxn]] )amp azfv dfGtleq cfndashcfgf] a+s zfvf yfkgf uL +rfngdf

NofOSg kg]5

= o fy +nUg cgrLndash adf]lhdsf ^ yfgLo txdf tf]lsPsf jfl0fHo a+sxn] cfndashcfgf] a+s zfvf

yfkgf uL )amp cf dfGtDddf +rfngdf NofOSg kg]5

= dfly a+bf g+= adf]lhd vf]lnPsf vNg] zfvfxsf] xsdf lgIf]k bfloTjsf cfwfdf clgjfo gub

dfHbft Pjd jwflgs tntf cgkft sfod ug gkg] uL cfufdL tLg jif -cflys jif )ampampdivideamp_ Dd

56 k|bfg ulPsf] 5

$= pkoQm cgf gePdf g]kfn fi6laquo a+s P]g ) cgf sfjfxL xg]5

fy oL yfgLo txdf jfl0fHo a+s zfvf yfkgf ug] qmddf Iff nufotsf cfjZos kjfwfsf

ljifodf o a+ssf] lkmfl adf]lhd gtL g]kfn sf cy dGqfnon] DalGwt lgsfox+u dGjo tyf

xhLs0f ug] Joxf]f d]t hfgsfLsf nflu cgf]w 5

sfosfL lgb]zs


cgrL

)amp azfv dfGtDddf jfl0fHo a+sxn]] zfvf yfkgf ugkg] $ yfgLo txsf] ljj0f

सिन बक परदश जिलला गाउपासलका नगरपासलका 1 नऩार फकलर 5 नवरऩयासी ऩशचचभ ऩालहीननदन गाउॉऩालरका 2 नऩार फकलर 5 योलऩा भाडी गाउॉऩालरका 3 नऩार फकलर 6 डोलऩा जगदलरा गाउॉऩालरका 4 याशरिम वाणणजम फक लर 1 खोटाङ ऐसरखकक गाउॉऩालरका 5 याशरिम वाणणजम फक लर 1 खोटाङ कपऩरासगढी गाउॉऩालरका 6 याशरिम वाणणजम फक लर 1 तापरजङ आठयाईतरिवणी गाउॉऩालरका 7 याशरिम वाणणजम फक लर 1 भोयङ कटहयी गाउॉऩालरका 8 याशरिम वाणणजम फक लर 2 ऩसाक सवणकऩय गाउॉऩालरका 9 याशरिम वाणणजम फक लर 2 यौतहट ईशनाथ गाउॉऩालरका 10 याशरिम वाणणजम फक लर 2 यौतहट भौराऩय गाउॉऩालरका 11 याशरिम वाणणजम फक लर 4 भनाङ नसमाङ गाउॉऩालरका 12 याशरिम वाणणजम फक लर 4 समाङजा अजकनचौऩायी गाउॉऩालरका 13 नतरफर फकलर 5 रऩनदही समभयीभाइक गाउॉऩालरका 14 नतरफर फकलर 6 जमरा ततरा गाउॉऩालरका 15 नतरफर फकलर 6 सखत फयाहतार गाउॉऩालरका 16 नतरफर फकलर 7 डडलधया आलरतार गाउॉऩालरका 17 नतरफर फकलर 7 फझाङ पवतथडचचय गाउॉऩालरका 18 नऩार इनबरटभणट फक लर 1 ऩाॉचथय पालगननद गाउॉऩालरका 19 नऩार इनबरटभणट फक लर 3 दोरखा पवग गाउॉऩालरका 20 नऩार इनबरटभणट फक लर 3 नवाकोट समकगढी गाउॉऩालरका 21 नऩार इनबरटभणट फक लर 3 याभछाऩ लरख गाउॉऩालरका 22 नऩार इनबरटभणट फक लर 5 दाङ शाशनतनगय गाउॉऩालरका 23 नऩार इनबरटभणट फक लर 5 योलऩा तरिवणी गाउॉऩालरका 24 नऩार इनबरटभणट फक लर 6 सलमान छिचवयी गाउॉऩालरका 25 नऩार इनबरटभणट फक लर 7 दाचकरा दहॉ गाउॉऩालरका 26 हहभारमन फक लर 2 फाया परसौनी गाउॉऩालरका 27 हहभारमन फक लर 3 दोरखा गौरयशॊकय गाउॉऩालरका 28 हहभारमन फक लर 5 फाॉक यापतीसोनायी गाउॉऩालरका 29 नऩार एसफीआइ फक लर 1 ओखरढङङगा लरख गाउॉऩालरका 30 नऩार एसफीआइ फक लर 1 सॊखवासबा धभकदवी नगयऩालरका 31 नऩार एसफीआइ फक लर 3 नवाकोट ऩञचकनमा गाउॉऩालरका 32 नऩार एसफीआइ फक लर 5 पमठान गौभखी गाउॉऩालरका 33 नऩार एसफीआइ फक लर 6 दरख चाभणडातरफनरासनी नगयऩालरका 34 नऩार एसफीआइ फक लर 7 फतडी लशवनाथ गाउॉऩालरका 35 नऩार फङगरादश फक लर 1 धनकटा चौतरफस गाउॉऩालरका 36 नऩार फङगरादश फक लर 1 बोजऩय सालऩालसलरछो गाउॉऩालरका 37 नऩार फङगरादश फक लर 2 धनषा धनौजी गाउॉऩालरका 38 नऩार फङगरादश फक लर 2 फाया ऩयवानीऩय गाउॉऩालरका 39 नऩार फङगरादश फक लर 2 सराकही कौडना गाउॉऩालरका 40 नऩार फङगरादश फक लर 2 सराकही बरहभऩयी गाउॉऩालरका 41 नऩार फङगरादश फक लर 2 सराकही पवरण गाउॉऩालरका 42 नऩार फङगरादश फक लर 2 लसयाहा अनकभा गाउॉऩालरका


43 नऩार फङगरादश फक लर 3 भकवानऩय भकवानऩयगढी गाउॉऩालरका 44 नऩार फङगरादश फक लर 5 दाङ फफई गाउॉऩालरका 45 फक अप काठभाणडौ लर 2 यौतहट गढीभाई गाउॉऩालरका 46 फक अप काठभाणडौ लर 2 सपतयी तछननभसता गाउॉऩालरका 47 फक अप काठभाणडौ लर 3 भकवानऩय इकनरसयोवय गाउॉऩालरका 48 फक अप काठभाणडौ लर 3 लसनधरी तीनऩाटनगाउऩालरका 49 फक अप काठभाणडौ लर 5 गलभी इसभा गाउॉऩालरका 50 नऩार करडडट एणड कभसक फक लर 1 तहरथभ भनछमामभ गाउॉऩालरका 51 नऩार करडडट एणड कभसक फक लर 2 फाया कयमाभाई गाउॉऩालरका 52 नऩार करडडट एणड कभसक फक लर 2 यौतहट मभनाभाइ गाउॉऩालरका 53 नऩार करडडट एणड कभसक फक लर 2 सपतयी तरफरणऩय गाउॉऩालरका 54 नऩार करडडट एणड कभसक फक लर 2 लसयाहा धनगढीभाई नगयऩालरका 55 नऩार करडडट एणड कभसक फक लर 2 लसयाहा रकषभीऩयऩतायी गाउॉऩालरका 56 नऩार करडडट एणड कभसक फक लर 3 काभरऩराञचोक चौयीदउयारी गाउॉऩालरका 57 नऩार करडडट एणड कभसक फक लर 3 लसनधऩालचोक जगर गाउॉऩालरका 58 नऩार करडडट एणड कभसक फक लर 4 नवरऩयासी ऩवक हपसकोट गाउॉऩालरका 59 नऩार करडडट एणड कभसक फक लर 5 गलभी सतमवती गाउॉऩालरका 60 नऩार करडडट एणड कभसक फक लर 6 रकभ ऩशचचभ तरिवणी गाउॉऩालरका 61 नऩार करडडट एणड कभसक फक लर 7 कञचनऩय करणऩय नगयऩालरका 62 नऩार करडडट एणड कभसक फक लर 7 फतडी भरौरी नगयऩालरका 63 एनआइसी एलसमा फक लर 1 झाऩा अजकनधाया नगयऩालरका 64 एनआइसी एलसमा फक लर 1 झाऩा कचनकवर गाउॉऩालरका 65 एनआइसी एलसमा फक लर 1 बोजऩय याभपरसादयाई गाउॉऩालरका 66 एनआइसी एलसमा फक लर 2 ऩसाक तछऩहयभाई गाउॉऩालरका 67 एनआइसी एलसमा फक लर 2 यौतहट गजया गाउॉऩालरका 68 एनआइसी एलसमा फक लर 2 सराकही फागभती नगयऩालरका 69 एनआइसी एलसमा फक लर 5 दाङ याजऩय गाउॉऩालरका 70 एनआइसी एलसमा फक लर 5 फाॉक जानकी गाउॉऩालरका 71 एनआइसी एलसमा फक लर 5 फाॉक डडवा गाउॉऩालरका 72 एनआइसी एलसमा फक लर 5 फाॉक फजनाथ गाउॉऩालरका 73 भाछाऩचछर फक लर 1 ओखरढङङगा सनकोशी गाउॉऩालरका 74 भाछाऩचछर फक लर 1 खोटाङ हरसीतवाचङ नगयऩालरका 75 भाछाऩचछर फक लर 1 झाऩा फाहरदशी गाउॉऩालरका 76 भाछाऩचछर फक लर 1 बोजऩय टमामकभमभ गाउॉऩालरका 77 भाछाऩचछर फक लर 1 भोयङ जहदा गाउॉऩालरका 78 भाछाऩचछर फक लर 2 यौतहट फनदावन गाउॉऩालरका 79 भाछाऩचछर फक लर 2 सपतयी करणासवयन गाउॉऩालरका 80 भाछाऩचछर फक लर 2 लसयाहा कलमाणऩय नगयऩालरका 81 भाछाऩचछर फक लर 4 कासकी भादी गाउॉऩालरका 82 भाछाऩचछर फक लर 6 डोलऩा तरिऩयासनदयी नगयऩालरका 83 भाछाऩचछर फक लर 6 भग खतमाड गाउॉऩालरका 84 भाछाऩचछर फक लर 7 अछाभ ऩॊचदवरपवनामक नगयऩालरका 85 भाछाऩचछर फक लर 7 दाचकरा भालरकाजकन गाउॉऩालरका 86 कभायी फक लर 1 उदमऩय वरका नगयऩालरका 87 कभायी फक लर 2 भहोततयी बॉगाहा नगयऩालरका 88 कभायी फक लर 3 धाहदङ लसदधरक गाउॉऩालरका 89 कभायी फक लर 3 यसवा ऩावकतीकणड गाउॉऩालरका


90 कभायी फक लर 3 ररीतऩय वागभती गाउॉऩालरका 91 कभायी फक लर 4 गोखाक चभनवरी गाउॉऩालरका 92 कभायी फक लर 4 तनहॉ ऋपषङग गाउॉऩालरका 93 कभायी फक लर 4 तनहॉ तघरयङ गाउॉऩालरका 94 कभायी फक लर 4 समाङजा हरयनास गाउॉऩालरका 95 कभायी फक लर 5 गलभी कारीगणडकी गाउॉऩालरका 96 कभायी फक लर 6 जमरा कनकासनदयी गाउॉऩालरका 97 कभायी फक लर 7 फतडी डीरासनीगाउॉऩलरका 98 रकषभी फक लर 2 भहोततयी भनया नगयऩालरका 99 रकषभी फक लर 3 याभछाऩ खाॉडादवी गाउॉऩालरका 100 रकषभी फक लर 5 ऩालऩा ततनाउ गाउॉऩालरका 101 रकषभी फक लर 6 सखत चौकन गाउॉऩालरका 102 लसदधाथक फक लर 2 फाया दवतार गाउॉऩालरका 103 लसदधाथक फक लर 2 यौतहट भाधवनायामण गाउॉऩालरका 104 लसदधाथक फक लर 5 कपऩरवसत मसोधया गाउॉऩालरका 105 कपष पवकास फक लर 1 सनसयी दवानगञज गाउॉऩालरका 106 कपष पवकास फक लर 1 सोरखमफ सोताङ गाउॉऩालरका 107 कपष पवकास फक लर 4 गोखाक गणडकी गाउॉऩालरका 108 कपष पवकास फक लर 5 गलभी भदान गाउॉऩालरका 109 कपष पवकास फक लर 7 फझाङ फॊगर नगयऩालरका 110 गरोफर आइएभइ फक लर 2 धनषा लभचथरातरफहायी गाउॉऩालरका 111 गरोफर आइएभइ फक लर 2 ऩसाक फरवा गाउॉऩालरका 112 गरोफर आइएभइ फक लर 2 फाया पटा गाउॉऩालरका 113 गरोफर आइएभइ फक लर 2 यौतहट पतवातरफजमऩय गाउॉऩालरका 114 गरोफर आइएभइ फक लर 2 सपतयी डाकनचवयी नगयऩालरका 115 गरोफर आइएभइ फक लर 5 ऩालऩा ऩवकखोरा गाउॉऩालरका 116 गरोफर आइएभइ फक लर 6 कालरकोट यासकोट नगयऩालरका 117 गरोफर आइएभइ फक लर 7 डडलधया अजमभर गाउॉऩालरका 118 गरोफर आइएभइ फक लर 7 डोटी ऩवीचौकी गाउॉऩालरका 119 गरोफर आइएभइ फक लर 7 फतडी दोगडाकदाय गाउॉऩालरका 120 लसहटजनस फक इनटयनशनर लर 1 इराभ भाङसफङ गाउॉऩालरका 121 लसहटजनस फक इनटयनशनर लर 1 धनकटा खालसातछनताङ सहीदबलभ गाउॉऩालरका 122 लसहटजनस फक इनटयनशनर लर 1 सोरखमफ लरख पऩक गाउॉऩालरका 123 लसहटजनस फक इनटयनशनर लर 3 काभरऩराञचोक तभार गाउॉऩालरका 124 लसहटजनस फक इनटयनशनर लर 3 याभछाऩ सनाऩती गाउॉऩालरका 125 लसहटजनस फक इनटयनशनर लर 3 लसनधरी हरयहयऩयगढी गाउॉऩालरका 126 पराइभ कभलसकमर फक लर 1 ऩाॉचथय तमववा गाउॉऩालरका 127 पराइभ कभलसकमर फक लर 1 ऩाॉचथय पाररङ गाउॉऩालरका 128 पराइभ कभलसकमर फक लर 1 सॊखवासबा सबाऩोखयी गाउॉऩालरका 129 पराइभ कभलसकमर फक लर 3 यसवा कालरका गाउॉऩालरका 130 पराइभ कभलसकमर फक लर 3 लसनधरी फपककर गाउॉऩालरका 131 पराइभ कभलसकमर फक लर 4 समाङजा कारीगणडकी गाउॉऩालरका 132 पराइभ कभलसकमर फक लर 4 समाङजा पदीखोरा गाउॉऩालरका 133 पराइभ कभलसकमर फक लर 5 कपऩरवसत शदधोधन गाउॉऩालरका 134 पराइभ कभलसकमर फक लर 5 नवरऩयासी ऩशचचभ सयावर गाउॉऩालरका 135 पराइभ कभलसकमर फक लर 5 पमठान सरभायानी गाउॉऩालरका 136 पराइभ कभलसकमर फक लर 5 रऩनदही भामादवी गाउॉऩालरका


137 पराइभ कभलसकमर फक लर 7 फझाङ खपतडछानना गाउॉऩालरका 138 सनयाइज फक लर 1 ओखरढङङगा भोरङ गाउॉऩालरका 139 सनयाइज फक लर 1 खोटाङ जनतढङगा गाउॉऩालरका 140 सनयाइज फक लर 2 धनषा औयही गाउॉऩालरका 141 सनयाइज फक लर 2 यौतहट दगाकबगवती गाउॉऩालरका 142 सनयाइज फक लर 3 याभछाऩ उभाकणड गाउॉऩालरका 143 सनयाइज फक लर 3 ररीतऩय भहाङकार गाउॉऩालरका 144 सनयाइज फक लर 5 गलभी धकोट गाउॉऩालरका 145 सनयाइज फक लर 5 ऩालऩा तनसदी गाउॉऩालरका 146 सनयाइज फक लर 6 जमरा गहठचौय गाउॉऩालरका 147 सनयाइज फक लर 7 करारी चय गाउॉऩालरका 148 सनयाइज फक लर 7 दाचकरा भाभाक गाउॉऩालरका 149 एनएभफी फक लर 2 धनषा हॊसऩय नगयऩालरका 150 एनएभफी फक लर 2 फाया ऩचयौता गाउॉऩालरका 151 एनएभफी फक लर 2 फाया पवशराभऩय गाउॉऩालरका 152 एनएभफी फक लर 2 भहोततयी भहोततयी गाउॉऩालरका 153 एनएभफी फक लर 2 भहोततयी सोनभा गाउॉऩालरका 154 एनएभफी फक लर 2 सपतयी ततराठीकोईराडी गाउॉऩालरका 155 एनएभफी फक लर 2 सपतयी सरङगा नगयऩालरका 156 एनएभफी फक लर 2 लसयाहा औयही गाउॉऩालरका 157 एनएभफी फक लर 2 लसयाहा नवयाजऩय गाउॉऩालरका 158 एनएभफी फक लर 2 लसयाहा सखवानानकायकटटी गाउॉऩालरका 159 एनएभफी फक लर 5 कपऩरवसत भामादवी गाउॉऩालरका 160 एनएभफी फक लर 7 कञचनऩय फरडाॉडी गाउॉऩालरका 161 एनएभफी फक लर 7 डोटी कआईलसॊ गाउॉऩालरका 162 परब फक लर 1 इराभ सनदकऩय गाउॉऩालरका 163 परब फक लर 1 बोजऩय हतवागढी गाउॉऩालरका 164 परब फक लर 2 धनषा भणखमाऩटटीभसहयलभमा गाउॉऩालरका 165 परब फक लर 2 यौतहट ऩयोहा नगयऩालरका 166 परब फक लर 2 लसयाहा फरयमायऩटटी गाउॉऩालरका 167 परब फक लर 4 ऩवकत पवहादी गाउॉऩालरका 168 परब फक लर 4 फागरङ तभानखोरा गाउॉऩालरका 169 परब फक लर 4 फागरङ तायाखोरा गाउॉऩालरका 170 परब फक लर 4 फागरङ तनसीखोरा गाउॉऩालरका 171 परब फक लर 4 फागरङ वडडगाड गाउॉऩालरका 172 परब फक लर 4 फागरङ वयङ गाउॉऩालरका 173 परब फक लर 4 भनाङ नाशोङ गाउॉऩालरका 174 परब फक लर 4 भसताङ थासाङ गाउॉऩालरका 175 परब फक लर 4 भसताङ दारोभ गाउॉऩालरका 176 परब फक लर 4 भसताङ रोभनथाङ गाउॉऩालरका 177 परब फक लर 4 ममागदी धवराचगयी गाउॉऩालरका 178 परब फक लर 4 ममागदी यघगॊगा गाउॉऩालरका 179 परब फक लर 5 कपऩरवसत पवजमनगय गाउॉऩालरका 180 परब फक लर 6 डोलऩा शपोकसणडो गाउॉऩालरका 181 परब फक लर 6 दरख गयाॉस गाउॉऩालरका 182 परब फक लर 6 दरख बगवतीभाई गाउॉऩालरका 183 परब फक लर 6 हमरा खाऩकनाथ गाउॉऩालरका


184 परब फक लर 7 डडलधया नवदगाकलरगाउॉऩाका 185 जनता फक लर 1 तापरजङ पकताङरङ गाउॉऩालरका 186 जनता फक लर 2 सपतयी रऩनी गाउॉऩालरका 187 जनता फक लर 3 यसवा नौकणड गाउॉऩालरका 188 जनता फक लर 3 याभछाऩ दोयमफा गाउॉऩालरका 189 जनता फक लर 4 गोखाक सरीकोट गाउॉऩालरका 190 जनता फक लर 4 रमजङ दोदी गाउॉऩालरका 191 जनता फक लर 5 योलऩा थफाङ गाउॉऩालरका 192 जनता फक लर 6 जाजयकोट छडागाड नगयऩालरका 193 जनता फक लर 6 जमरा तातोऩानी गाउॉऩालरका 194 जनता फक लर 7 दाचकरा नौगाड गाउॉऩालरका 195 भगा फक लर 1 इराभ योङ गाउॉऩालरका 196 भगा फक लर 1 उदमऩय यौताभाई गाउॉऩालरका 197 भगा फक लर 1 ओखरढङङगा णखजीदमवा गाउॉऩालरका 198 भगा फक लर 1 ऩाॉचथय कमभामक गाउॉऩालरका 199 भगा फक लर 2 धनषा रकषभीतनमा गाउॉऩालरका 200 भगा फक लर 2 सराकही याभनगय गाउॉऩालरका 201 भगा फक लर 2 लसयाहा पवरणऩय गाउॉऩालरका 202 भगा फक लर 3 दोरखा शरङ गाउॉऩालरका 203 भगा फक लर 3 धाहदङ जवाराभखी गाउॉऩालरका 204 भगा फक लर 3 धाहदङ तरिऩयासनदयी गाउॉऩालरका 205 भगा फक लर 3 लसनधऩालचोक इकनरावती गाउॉऩालरका 206 भगा फक लर 3 लसनधऩालचोक हरमफ गाउॉऩालरका 207 भगा फक लर 4 गोखाक लबभसन गाउॉऩालरका 208 भगा फक लर 4 तनहॉ बान नगयऩालरका 209 भगा फक लर 4 समाङजा बीयकोट नगयऩालरका 210 भगा फक लर 5 पमठान ऐयावती गाउॉऩालरका 211 भगा फक लर 5 फहदकमा गरवा गाउॉऩालरका 212 लसलबर फक लर 1 भोयङ सनवषी नगयऩालरका 213 लसलबर फक लर 2 ऩसाक ऩकाहाभनऩय गाउॉऩालरका 214 लसलबर फक लर 4 गोखाक धाच गाउॉऩालरका 215 लसलबर फक लर 5 पमठान भाणडवी गाउॉऩालरका 216 लसलबर फक लर 6 जाजयकोट लशवारम गाउॉऩालरका 217 लसलबर फक लर 6 दरख बयवी गाउॉऩालरका 218 लसलबर फक लर 7 अछाभ फाननीगढ़ीजमगढ़ गाउॉऩालरका 219 लसलबर फक लर 7 करारी जानकी गाउॉऩालरका 220 लसलबर फक लर 7 डोटी आदशक गाउॉऩालरका 221 सनचयी कभलसकमर फक लर 1 बोजऩय अरण गाउॉऩालरका 222 सनचयी कभलसकमर फक लर 1 सॊखवासबा चचचचरा गाउॉऩालरका 223 सनचयी कभलसकमर फक लर 3 नवाकोट फरकोटगढी नगयऩालरका 224 सनचयी कभलसकमर फक लर 4 ऩवकत परवास नगयऩालरका 225 सनचयी कभलसकमर फक लर 4 फागरङ काठखोरा गाउॉऩालरका 226 सनचयी कभलसकमर फक लर 5 अघाकखाॉची भारायानी गाउॉऩालरका 227 सनचयी कभलसकमर फक लर 5 गलभी छिकोट गाउॉऩालरका 228 सनचयी कभलसकमर फक लर 7 अछाभ चौयऩाटी गाउॉऩालरका 229 सनचयी कभलसकमर फक लर 7 अछाभ भलरख गाउॉऩालरका 230 सनचयी कभलसकमर फक लर 7 डोटी फडीकदाय गाउॉऩालरका


231 सातनभा फक लर 1 इराभ पाकपोकथभ गाउॉऩालरका 232 सातनभा फक लर 1 उदमऩय उदमऩयगढी गाउॉऩालरका 233 सातनभा फक लर 2 ऩसाक ऩटवाकसगौरी गाउॉऩालरका 234 सातनभा फक लर 2 ऩसाक ऩसाकगढी गाउॉऩालरका 235 सातनभा फक लर 3 दोरखा भरङ गाउॉऩालरका 236 सातनभा फक लर 3 नवाकोट फकसऩाङ गाउॉऩालरका 237 सातनभा फक लर 3 नवाकोट लशवऩयी गाउॉऩालरका 238 सातनभा फक लर 3 भकवानऩय कराश गाउॉऩालरका 239 सातनभा फक लर 3 भकवानऩय वागभती गाउॉऩालरका 240 सातनभा फक लर 3 ररीतऩय कोनजमोसोभ गाउॉऩालरका 241 सातनभा फक लर 6 दरख डङगचवय गाउॉऩालरका 242 सातनभा फक लर 6 सखत चचङगाड गाउॉऩालरका 243 सातनभा फक लर 7 डडलधया बागचवय गाउॉऩालरका

cgrL

)amp cf dfGtDddf jfl0fHo a+sxn]] zfvf yfkgf ugkg] ^ yfgLo txsf] ljj0f

सिन बक परदश जिलला गाउपासलकाdivideनगरपासलका

1 नऩार फक लर 1 तापरजङ लसरयजॊघा गाउॉऩालरका

2 नऩार फक लर 2 यौतहट याजदवी नगयऩालरका

3 नऩार फक लर 2 सराकही ऩसाक गाउॉऩालरका

4 नऩार फक लर 2 सराकही फसफरयमा गाउॉऩालरका

5 नऩार फक लर 4 भनाङ नापक गाउॉऩालरका

6 नऩार फक लर 5 योलऩा रङगरी गाउॉऩालरका

7 नऩार फक लर 6 डोलऩा काईक गाउॉऩालरका

8 नऩार फक लर 7 फाजया तरिवणी नगयऩालरका

9 याशरिम वाणणजम फक लर 6 डोलऩा छाकाकताङसोङ गाउॉऩालरका

10 याशरिम वाणणजम फक लर 6 डोलऩा डोलऩोफदध गाउॉऩालरका

11 याशरिम वाणणजम फक लर 6 डोलऩा भडकचरा गाउॉऩालरका

12 याशरिम वाणणजम फक लर 6 भग भगभकाभाकयोग गाउॉऩालरका

13 याशरिम वाणणजम फक लर 6 भग सोर गाउॉऩालरका

14 याशरिम वाणणजम फक लर 7 फझाङ भरटा गाउॉऩालरका

15 नतरफर फक लर 6 कालरकोट ऩचारझयना गाउॉऩालरका

16 नतरफर फक लर 6 कालरकोट ऩराता गाउॉऩालरका

17 नतरफर फक लर 6 सलमान दाभाक गाउॉऩालरका

18 नतरफर फक लर 7 अछाभ तभाकखाॉद गाउॉऩालरका

19 नतरफर फक लर 7 अछाभ याभायोशन गाउॉऩालरका

20 नतरफर फक लर 7 डोटी सामर गाउॉऩालरका

21 नतरफर फक लर 7 फतडी ऩनचचवय गाउॉऩालरका

22 नऩार इनबरटभणट फक लर 3 लसनधऩालचोक तरिऩयासनदयी गाउॉऩालरका

23 नऩार इनबरटभणट फक लर 5 पमठान नौफहहनी गाउॉऩालरका

24 नऩार इनबरटभणट फक लर 6 जमरा हहभा गाउॉऩालरका

25 नऩार इनबरटभणट फक लर 7 फझाङ कदायसमॉ गाउॉऩालरका

26 हहभारमन फक लर 1 सॊखवासबा भादी नगयऩालरका

27 हहभारमन फक लर 2 फाया फायागढी गाउॉऩालरका

28 हहभारमन फक लर 2 फाया सवणक गाउॉऩालरका

29 हहभारमन फक लर 3 नवाकोट तायकचवय गाउॉऩालरका

30 हहभारमन फक लर 3 नवाकोट भघाङ गाउॉऩालरका


31 हहभारमन फक लर 6 सलमान कभाखभालरका गाउॉऩालरका

32 हहभारमन फक लर 7 फाजया छडदह गाउॉऩालरका

33 हहभारमन फक लर 7 फाजया ऩाणडवगपा गाउॉऩालरका

34 हहभारमन फक लर 7 फाजया सवाभीकातत कक गाउॉऩालरका

35 नऩार एसफीआइ फक लर 1 उदमऩय सनकोशी गाउॉऩालरका

36 नऩार एसफीआइ फक लर 1 खोटाङ साकरा गाउॉऩालरका

37 नऩार एसफीआइ फक लर 2 यौतहट याजऩय गाउॉऩालरका

38 नऩार एसफीआइ फक लर 2 सपतयी फलहीचऩना गाउॉऩालरका

39 नऩार एसफीआइ फक लर 3 काभरऩराञचोक खानीखोरा गाउॉऩालरका

40 नऩार एसफीआइ फक लर 3 धाहदङ गङगाजभना गाउॉऩालरका

41 नऩार एसफीआइ फक लर 3 लसनधरी धमाङरख गाउॉऩालरका

42 नऩार एसफीआइ फक लर 5 योलऩा सनछहयी गाउॉऩालरका

43 नऩार एसफीआइ फक लर 7 डडलधया गनमाऩधया गाउॉऩालरका

44 नऩार फङगरादश फक लर 1 तहरथभ पदाऩ गाउॉऩालरका

45 नऩार फङगरादश फक लर 2 यौतहट दवाहीगोनाही गाउॉऩालरका

46 नऩार फङगरादश फक लर 2 सराकही चनरनगय गाउॉऩालरका

47 नऩार फङगरादश फक लर 4 नवरऩयासी ऩवक फलरङटाय गाउॉऩालरका

48 नऩार फङगरादश फक लर 6 सलमान कालरभाटी गाउॉऩालरका

49 नऩार फङगरादश फक लर 7 कञचनऩय रारझाडी गाउॉऩालरका

50 एबयरट फक लर 1 सॊखवासबा लसरीचोङ गाउॉऩालरका

51 एबयरट फक लर 1 सोरखमफ भाहाकरङ गाउॉऩालरका

52 एबयरट फक लर 7 फझाङ काॉडा गाउॉऩालरका

53 एबयरट फक लर 7 फझाङ तरकोट गाउॉऩालरका

54 एबयरट फक लर 7 फझाङ सभाक गाउॉऩालरका

55 फक अप काठभाणडौ लर 2 ऩसाक कालरकाभाइ गाउॉऩालरका

56 फक अप काठभाणडौ लर 3 धाहदङ खतनमाफास गाउॉऩालरका

57 फक अप काठभाणडौ लर 3 धाहदङ रवीभमारी गाउॉऩालरका

58 फक अप काठभाणडौ लर 3 भकवानऩय याशकसयाङग गाउॉऩालरका

59 फक अप काठभाणडौ लर 5 गलभी भालरका गाउॉऩालरका

60 फक अप काठभाणडौ लर 6 जमरा ऩातायासी गाउॉऩालरका

61 नऩार करडडट एणड कभसक फक लर 1 तापरजङ भरयङदन गाउॉऩालरका

62 नऩार करडडट एणड कभसक फक लर 6 दरख ठाॉटीकाॉध गाउॉऩालरका

63 नऩार करडडट एणड कभसक फक लर 6 दरख भहाफ गाउॉऩालरका

64 एनआइसी एलसमा फक लर 2 धनषा कभरालसदधीदािी गाउॉऩालरका

65 एनआइसी एलसमा फक लर 2 ऩसाक जगयनाथऩय गाउॉऩालरका

66 एनआइसी एलसमा फक लर 2 सपतयी ततयहत गाउॉऩालरका

67 एनआइसी एलसमा फक लर 2 सपतयी भहादवा गाउॉऩालरका

68 एनआइसी एलसमा फक लर 4 समाङजा आॉचधखोरा गाउॉऩालरका

69 एनआइसी एलसमा फक लर 6 जाजयकोट तरिवणीनरगाड नगयऩालरका

70 भाछाऩचछर फक लर 7 दाचकरा अपऩहहभार गाउॉऩालरका

71 भाछाऩचछर फक लर 7 दाचकरा वमाॉस गाउॉऩालरका

72 कभायी फक लर 1 ओखरढङङगा चचशॊखगढी गाउॉऩालरका

73 कभायी फक लर 7 फझाङ छतरफसऩाचथबया गाउॉऩालरका

74 कभायी फक लर 7 फझाङ थराया गाउॉऩालरका

75 कभायी फक लर 7 फझाङ दगाकथरी गाउॉऩालरका

76 कभायी फक लर 7 फाजया गौभर गाउॉऩालरका

77 रकषभी फक लर 1 तापरजङ माङवयक गाउॉऩालरका


78 रकषभी फक लर 1 तापरजङ लसहदङवा गाउॉऩालरका

79 रकषभी फक लर 1 सोरखमफ दधकौलशका गाउॉऩालरका

80 रकषभी फक लर 2 सपतयी वरान पवहर गाउॉऩालरका

81 रकषभी फक लर 3 लसनधऩालचोक लरसॊखऩाखय गाउॉऩालरका

82 रकषभी फक लर 6 रकभ ऩशचचभ फाॉफपकोट गाउॉऩालरका

83 रकषभी फक लर 6 सलमान ढोयचौय गाउॉऩालरका

84 रकषभी फक लर 7 दाचकरा रकभ गाउॉऩालरका

85 लसदधाथक फक लर 5 रकभ ऩवक ऩथाउततयगॊगा गाउॉऩालरका

86 कपष पवकास फक लर 1 सोरखमफ दधकोशी गाउॉऩालरका

87 कपष पवकास फक लर 6 कालरकोट कालरका गाउॉऩालरका

88 कपष पवकास फक लर 6 कालरकोट नयहरयनाथ गाउॉऩालरका

89 कपष पवकास फक लर 6 कालरकोट भहाव गाउॉऩालरका

90 कपष पवकास फक लर 6 जाजयकोट कस गाउॉऩालरका

91 कपष पवकास फक लर 6 जाजयकोट जनीचाॉद गाउॉऩालरका

92 कपष पवकास फक लर 6 जाजयकोट फायकोट गाउॉऩालरका

93 कपष पवकास फक लर 7 फतडी लसगास गाउॉऩालरका

94 गरोफर आइएभइ फक लर 1 सॊखवासबा बोटखोरा गाउॉऩालरका

95 लसहटजनस फक इनटयनशनर लर 5 पमठान णझभरक गाउॉऩालरका

96 लसहटजनस फक इनटयनशनर लर 5 रकभ ऩवक बभ गाउॉऩालरका

97 लसहटजनस फक इनटयनशनर लर 6 हमरा नामखा गाउॉऩालरका

98 लसहटजनस फक इनटयनशनर लर 7 अछाभ ढकायी गाउॉऩालरका

99 लसहटजनस फक इनटयनशनर लर 7 करारी भोहनमार गाउॉऩालरका

100 पराइभ कभलसकमर फक लर 1 उदमऩय तापरी गाउॉऩालरका

101 सनयाइज फक लर 1 खोटाङ फयाहऩोखयी गाउॉऩालरका

102 सनयाइज फक लर 3 काभरऩराञचोक भहाबायत गाउॉऩालरका

103 परब फक लर 4 ममागदी अननऩणक गाउॉऩालरका

104 परब फक लर 4 ममागदी भॊगरा गाउॉऩालरका

105 जनता फक लर 4 नवरऩयासी ऩवक फङदीकारी गाउॉऩालरका

106 जनता फक लर 5 योलऩा दईखोरी गाउॉऩालरका

107 जनता फक लर 5 योलऩा सफकदह गाउॉऩालरका

108 जनता फक लर 6 हमरा अदानचरी गाउॉऩालरका

109 जनता फक लर 6 हमरा चॊखरी गाउॉऩालरका

110 जनता फक लर 6 हमरा ताॉजाकोट गाउॉऩालरका

111 भगा फक लर 3 लसनधऩालचोक ऩाॉचऩोखयी थाङऩार गाउॉऩालरका

112 लसलबर फक लर 2 सराकही धनकौर गाउॉऩालरका

113 सनचयी कभलसकमर फक लर 1 तापरजङ लभकवाखोरा गाउॉऩालरका

114 सातनभा फक लर 1 खोटाङ हदपरङ गाउॉऩालरका

115 सातनभा फक लर 6 कालरकोट साननीतरिवणी गाउॉऩालरका

116 सातनभा फक लर 7 फाजया हहभारी गाउॉऩालरका

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