g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt
æ3Æ ju{sf
n3'ljQ ljQLo ;+:yfx?nfO{
hf/L ul/Psf]
lgb]{zg – @)&^
-o; cl3 hf/L lgb]{zg, @)&% / ;f] kZrft\ ldlt @)&^ sflQs !& ut];Dd hf/L ePsf kl/kq÷lgb]{zg÷dfu{bz{g ;d]tnfO{ ;dfj]z u/L kl/dfh{g ul/Psf]_
g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
@)&^ sflQs
ljifo–;"rL
lgb]{zg g+= ljifo k[i7 ;+Vof
1= Go'gtd k"¤hLsf]if tyf r"Qmf k"¤hL ;DaGwL Joj:yf 1
2= shf{÷;fk^sf] juL{s/)f / shf{ gf]S;fgL ;DaGwL Joj:yf 5
3= shf{÷;fk^ / nufgLsf] ;Ldf 7
4= n]vf gLlt tyf ljQLo ljj/)fx?sf] (f Frf ;DaGwL Joj:yf 8
5= hf]lvd juL{s/)f ;DaGwL Joj:yf 12
6= ;+:yfut ;"zf;g ;DaGwL Joj:yf 13
7= ;"kl/j]IfsLo lgb]{zg nfu' ug]{ sfo{ tflnsf ;DaGwL Joj:yf 27
8= nufgL ;DaGwL Joj:yf 28
9= tYofÍ ljj/)f ;DaGwL Joj:yf 29
10= ;+:yfks z]o/ gfd;f/L jf v/Lb÷laqmL jf xs x:tfGt/)f ;DaGwL Joj:yf 29
11= n#"ljQ ljQLo ;+:yfnfO{ ;xljQLos/)f ;DaGwL Joj:yf nfu" x"g] %}g 36
12= sfnf];'rL / shf{ ;'rgf ;DaGwL Joj:yf 36
13= clgjfo{ df}Hbft÷a}wflgs t/ntf ;DaGwL Joj:yf 37
14= zfvf÷sfof{no ;DaGwL Joj:yf 40
15= Aofhb/ ;DaGwL Joj:yf 41
16= ljQLo ;|f]t ;+sng ;DaGwL Joj:yf 42
17= ljkGg ju{ cGtu{t k|fKt shf{ ;DaGwL Joj:yf 43
18= sfo{If]q lj:tf/ jf ;+s"rg tyf ufEg]÷ufleg] ;DaGwL Joj:yf 44
19= u|fxs klxrfg ;DaGwL Joj:yf 46
20= On]S^«f]lgs dfWodaf^ x"g] a}lsé -O{–a}lsé_ ;]jf ;DaGwL Joj:yf 46
21= ljljw Joj:yf 46
lgb]{zg kmf/fdx? tyf cg';"rLx? 50
1
g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
o; a}+saf6 Ohfhtkqk|fKt æ3Æ ju{sf n3'ljQ ljQLo ;+:yf -o; kl5 n3'ljQ ljQLo ;+:yf elgPsf]_ sf] nflu
g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 .
1= Go'gtd k"¤hLsf]if tyf r"Qmf k"¤hL ;DaGwL Joj:yf
n3'ljQ ljQLo ;+:Yffn] cf�gf] s'n hf]lvd efl/t ;DklQsf] cfwf/df k|fylds k'FhL $=)) k|ltzt / s'n
k'FhLsf]if *=)) k|ltzt sfod ug'{ kg]{5 . k'FhLsf]if eGgfn] k|fylds k'FhL / k'/s k'FhLsf] of]u ;Demg'
kb{5 .
!=!= b]xfosf zLif{sx?df /x]sf] /sd k|fylds k'FhLdf ;dfj]z÷u0fgf x'g]5 M–
-s_ r'Qmf k'FhL -;fwf/0f z]o/_
-v_ k|:tfljt jf]g; z]o/
-u_ z]o/ lk|ldod
-3_ lkmtf{ gx'g] cu|flwsf/ z]o/ (Irredeemable Preference Share)
-ª_ ;fwf/0f hu]8f sf]if
-r_ ;l~rt gfkmf÷gf]S;fg
-5_ k'FhL lkmtf{ hu]8f sf]if (Capital Redemption Reserve)
-h_ k'FhL ;dfof]hg sf]if
-em_ sN; Og P8\efG;
-`_ cGo :jtGq sf]if
!=@= k|fylds k'FhL u0fgf ubf{ b]xfosf zLif{sx?df /x]sf] /sd 36fpg' kg{]5 M–
-s_ Voflt (Goodwill),
-v_ :yug s/ ;DklQ (Deferred Tax Assets),
-u_ o; a}+sn] tf]s]sf] ;LdfeGbf a9L x'g] u/L ;+ul7t ;+:yfsf] z]o/ tyf ;'/If0fkqx?df nufgL u/]sf]]
/sd,
-3_ cf�gf] ljQLo :jfy{ ePsf ;+ul7t ;+:yfx?sf] z]o/ tyf ;'/If0fkqdf u/]sf] ;Dk"0f{ nufgL /sd,
-ª_ cjf:tljs ;DklQ (Fictitious assets),
o; k|of]hgsf] nflu cg';Gwfg, ljsf; tyf sDKo"6/ ;�6j]o/ afx]ssf cGo cjf:tljs vr{ ;Demg'
kg]{5 . -r_ k|rlnt P]g tyf sfg'gn] k|ltaGw u/]sf JolQm tyf ;d"xnfO{ k|bfg u/]sf] shf{ tyf ;'ljwf,
-5_ o; a}+ssf] lgb]{zg kfngf gu/L :jMk|of]hgsf nflu 3/hUuf vl/b u/]sf] /sd .
!=# k|fylds k'FhLeGbf a9L ;dfj]z ug{ gkfOg] u/L k'/s k'FhLdf lgDg zLif{sx? cGtu{t /x]sf /sdx?
;dfj]z ug'{ kg]{5 M–
-s_ ;fdfGo shf{ gf]S;fgL Joj:yf
o; zLif{s cGtu{t ;lqmo shf{sf] lgldQ Joj:yf ul/Psf] /sd ;dfj]z ug'{ kg]{5 .
;lqmo shf{ ;lxt cGo shf{sf nflu o; a}+saf6 tf]lsPsf] cg'kfteGbf a9L shf{ gf]S;fgL Joj:yf
u/]sf] v08df To:tf] cltl/Qm shf{ gf]S;fgL Joj:yf u/]sf] k'/} /sd ;dfj]z ug{ ;lsg] 5 .
t/, pko{'Qm zLif{sx?df /x]sf] s'n /sd ;+:yfsf] s'n hf]lvd efl/t ;DklQsf] !=@% k|ltzt eGbf
a9L x'g] u/L k'/s k'FhLdf ;dfj]z ug{ kfOg] 5}g .
-v_ ;DklQ k'gd"{NofÍg sf]if
k'/s k'FhL u0fgf ubf{ ;DklQ k'gd"{NofÍg sf]if jfktsf] /sd ;d]t ;dfj]z u/L lgl:sPsf] s'n
k'/s k'FhLsf] @ k|ltzt;Dd u0fgf ug{ kfOg] 5 . o; sf]ifdf /x]sf] /sd jf s'n k'/s k'FhLsf] @
k|ltztdWo] h'g sd x'G5 ;f]xL /sd dfq ;dfj]z ug'{ kg]{5 .
2
-u_ xfOla|8 k'FhL pks/0fx? (Hybrid Capital Instruments)
o; zLif{s cGtu{t b]xfosf pks/0fx? kg]{5g\ .
-!_ ljgf ;'/If0f, k"0f{ r'Qmf x'g], e'QmfgL lbg] k|fyldstf qmddf lgIf]kstf{ / ;fx'x?eGbf k5fl8
dfq e'QmfgL kfpg ;Sg] tyf 3f6fdf ;d]t ;xefuL x'g] jf ;fwf/0f k'FhLdf kl/0ft ug{ ;Sg]
jf g;Sg] u/L hf/L u/]sf ;'/If0fkqx? .
-@_ o; a}+sn] :jLs[lt lbPdf afx]s wf/sn] cf�gf] OR5f cg'?k e'QmfgL k|fKt ug{ g;Sg] u/L
hf/L u/]sf pks/0fx? .
t/, s'g} Ps Ohfhtkqk|fKt ;+:yfn] hf/L u/]sf] xfOla|8 k'FhL pks/0fx? (Hybrid Capital
Instruments_ cGo Ohfhtkqk|fKt ;+:yfn] wf/0f -vl/b_ ug{ kfpg] 5}g .
-3_ ;'/If0f g/flvPsf] ;xfos cfjlws C0f (Subordinated Term Debt)
% jif{eGbf a9L e'QmfgL cjlw ePsf], lgIf]kstf{x?eGbf k5fl8 dfq e'QmfgL kfpg] u/L s'g} klg
;'/If0f g/fvL hf/L u/]sf C0fkqx? / ;Lldt e'QmfgL cjlw ePsf lkmtf{ x'g ;Sg] cu|flwsf/
z]o/x? o; cGtu{t ;dfj]z x'g]5g\ . oL pks/0fx?sf] 36\bf] d"NonfO{ hgfpg n3'ljQ ljQLo
;+:yfn] o:tf pks/0fx?sf] d"Nodf kl5Nnf] % jif{b]lv sDtLdf la; k|ltztn] 36fpFb} n}hfg' kg]{5 .
s'g} n3'ljQ ljQLo ;+:yfn] nfdf] cjlwkl5 jf ljleGg r/0fx?df ;fwf/0f z]o/df kl/0ft x'g] jf
tf]lsPsf zt{x? k'/f u/]/ dfq lkmtf{ x'g] zt{df o:tf] pks/0f hf/L u/]sf] cj:yfdf ;fwf/0f
z]o/df kl/0ft ePsf] /sd r'Qmf k'FhLdf / z]o/df kl/0ft gePsf] /sd o; cGtu{t /fvL k'/s
k'FhLdf u0fgf ug{ ;lsg]5 .
t/, o:tf pks/0fx? hf/L ubf{ cf�gf] k|fylds k'FhLsf] krf; k|ltzteGbf a9L /sd p7fpg kfOg]
5}g .
-ª_ nufgL ;dfof]hg sf]if
lgb]{zg g+= * cGtu{t v8f ePsf] nufgL ;dfof]hg sf]ifsf] /sd k'/s k'FhL jfkt u0fgf ug{
;lsg]5 .
-r_ ;6xL ;dLs/0f sf]if
ljb]zL ljlgdosf] df}Hbft x'g] n3'ljQ ljQLo ;+:yfn] sfod u/]sf] ;6xL ;dLs/0f sf]ifsf] /sd
k'/s k'FhL k|of]hgsf nflu u0fgf ug{ ;lsg]5 .
!=$ k'FhLsf]if u0fgf ug]{ k|of]hgsf nflu ;DklQnfO{ lgDgfg';f/ ljefhg u/L 5'§f5'§} hf]lvd ef/ k|bfg ul/Psf]
5 . ;DklQ zLif{ssf] /sdnfO{ ef/ lbOPsf] k|ltztn] u'0fg u/L s'n hf]lvd efl/t ;DklQsf] of]u lgsfNg'
kg]{5 .
-s_ jf;nft leqsf ;DklQx?df hf]lvd ef/
jf;nftleqsf zLif{s hf]lvd ef/ -k|ltzt_
gub df}Hbft 0
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 0
g]kfn ;/sf/sf] ;'/If0fkqdf ul/Psf] nufgL 0
g]kfn /fi6« a}+ssf] C0fkqdf u/]sf]] nufgL 0
cf�g} d'2tL /l;bsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] d'2tL /l;b lwtf] shf{ 0
;/sf/L ;'/If0fkqsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]]] shf{ 0
;/sf/L ;'/If0fkqsf] kfpg' kg]{ Aofh /sd (Accrued Interest) 0
a}+s÷ljQLo ;+:yfx?df /x]sf] df}Hbft÷d'2tL /l;bsf] bfjL (Claims)* 20
dfu]sf] avt k|fKt x'g] /sd (Money at Call) 20
cGt/ a}+s÷;+:yf ;fk6L 20
z]o/, l8j]~r/ Pjd\ aG8df ePsf] nufgL 100
cGo nufgLx? 100
shf{, ;fk6 -s'n /sd_** 100
l:y/ ;DklQx? 100
kfpg' kg]{ cGo v'b Aofh /sd -s'n kfpg' kg]{ Aofh – ;/s./L C0fkq tyf jrt kqsf] 100
3
Aofh– Aofh d'NtjL_
u}/–a}lsË ;DklQ 100
cGo ;a} ;DklQx? -v'b clu|d s/ bflvnf jfx]s_ 100
* PsxKtfsf] clu|d ;"rgfdf lkmtf{ lng ;lsg] u/L :jb]zL a}+s tyf ljQLo ;+:yfdf n3'ljQ ljQLo ;+:yfx?n]
/fv]sf] tLg dlxgf jf ;f] eGbf a9L cjlwsf d'2tL lgIf]k . o; k|of]hgsf] nflu lgIf]k /fVg] ;doeGbf 7Ls
cl3Nnf] qodf;sf] k'FhL kof{Kttf -Capital Adequacy_ sf] cfwf/df tf]lsPsf] k'FhL kof{Kttf sfod u/]sf a}+s
tyf ljQLo ;+:yfdf /flvPsf] d'2tL lgIf]knfO{ dfq dfGotf lbOg]5 .
** d'2tL /l;b, g]kfn /fi6« a}+s C0fkq / ;/sf/L ;'/If0fkqsf] lwtf]df k|jflxt shf{ / cGt/f{li6«o >]l0fs[t a}+ssf]
hdfgtdf k|bfg ul/Psf] shf{ afx]s .
-v_ jf;nft aflx/sf] sf/f]af/df hf]lvd ef/
jf;nft aflx/sf sf/f]af/x? hf]lvd ef/ -k|ltzt_
hdfgt !))
ckl/jTo{ shf{ k|lta4tf (Irrevocable Loan Commitment) !))
cfos/ jfkt ;Defljt bfloTj !))
Acceptance ;lxt cGo ;j} k|sf/sf ;Defljt bfloTjx? !))
r'Qmf jf e'Qmfg x'g afFsL z]o/ nufgL !))
e'QmfgLsf] nflu bfjL k/]sf] hdfgt @))
;+:yfpk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf] bfloTjx? @))
-u_ ;~rfng hf]lvd jfktsf] hf]lvd ef/
n3' ljQ ljQLo ;+:yfx?n] k'FhL sf]if u0fgf ubf{ ;~rfng hf]lvd jfkt s'n ;DklQsf] @ k|ltztn]
x'g] /sd hf]lvd efl/t ;DklQsf] ?kdf yk ug'{ kg]{ Joj:yf sfod ul/Psf] 5 .
!=% k'FhLsf]if cg'kft lgwf{/0f ;"q
k'FhLsf]if cg'kftsf] lgwf{/0f lgDgfg';f/ ug'{ kg]{5 .
-s_ k|fylds k'FhL cg'kft Ö
k|fylds k'FhL
!)) hf]lvd efl/t ;DklQsf] of]u
-v_ k'FhLsf]if cg'kft Ö
k|fylds k'FhL ± k'/s k'FhL
!)) hf]lvd efl/t ;DklQsf] of]u
hf]lvd efl/t ;DklQsf] of]u Ö jf;nftleqsf s'n hf]lvd efl/t ;DklQ ± jf;nft aflx/sf s'n
hf]lvd efl/t sf/f]af/
!=^ n3'ljQ ljQLo ;+:yfx?n] h'g;'s} avt klg tf]lsPsf] cg'kftdf Go"gtd k'FhLsf]if sfod ug'{ kg]{5 . k|To]s
dlxgfsf] d;fGtsf] ljQLo ljj/0fx?sf] cfwf/df ;+nUg lgb]{zg kmf=g+= !=! / !=@ adf]lhd k'FhLsf]if
;DaGwL ljj/0fx? tof/ u/L cfGtl/s n]vfk/LIfsaf6 k|dfl0ft u/fO{ o; a}+ssf] a}+s tyf ljQLo ;+:yf
lgodg ljefu tyf n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf k|To]s dlxgf ;dfKt ePsf] ldltn] !% lbg
leq ;f]sf] ljB'tLo k|lt k7fO ;Sg' kg]{5 . dfl;s ?kdf cfGtl/s n]vfk/LIf0f u/fP/ k]z ug{ g;s]df
dfl;s ljj/0fdf ;f] Joxf]/f v'nfpg' kg]{5 . t/, qodf;sf] cGTosf] ljj/0f eg] clgjfo{?kdf cfGtl/s
n]vfk/LIfsaf6 k|dfl0ft u/fP/ g} k]z ug'{ kg]{5 .
!=& k'FhLsf]if kof{Kt gePsf n3'ljQ ljQLo ;+:yfx?sf] Joj;flos cj:yfaf/] hfgsf/L lng o; a}+sn]
cfjZos 7fg]df d"NofÍg n]vfk/LIf0f -Due Diligence Audit_ u/fpg ;Sg]5 / ;f] jfkt nfUg] vr{
;DalGwt ;+:yfn] g} e'StfgL ug'{ kg]{5 .
!=* k'FhL sf]if ;DaGwL lgb]{zgx?sf] kfngf gePdf x'g] sf/jfxL
-s_ n3' ljQ ljQLo ;+:yfx?n] k'FhLsf]if ;DaGwL lgb]{zgx?sf] kfngf gu/]df lz3| ;'wf/fTds sf/jfxL
;DaGwL ljlgodfjnL, @)&$ adf]lhdsf] sf/jfxL x'g]5 .
-v_ n3' ljQ ljQLo ;+:yfx?n] s'g} cfly{s jif{sf] aLrsf] s'g} cjlwdf tf]lsPsf] cg'kftdf Go"gtd
k'FhLsf]if sfod ug{ g;s]sf] eP tfklg ;f]xL cfly{s jif{sf] cGTodf tf]lsPsf] cg'kftdf Go"gtd
4
k'FhLsf]if sfod ePsf] cfwf/df gub nfef+z tyf af]g; z]o/ ljt/0f ug{ kfOg] 5}g . of] Joj:yfn]
;f] cfly{s jif{sf] cGTodf jfXo n]vfk/LIfsaf6 k|dfl0ft ljQLo ljj/0faf6 tf]lsPsf] cg'kftdf
Go"gtd k'FhLsf]if sfod ePsf] cfwf/df o; a}+ssf] :jLs[lt lnO{ af]g; z]o/ 3f]if0ff÷ljt/0f ug{
afwf kg]{ 5}g . o;/L af]g; ;]o/ ljt/0f ubf{ s/ k|of]hgsf nflu cfjZos kg]{ /sd dfq gub
nfef+z 3f]if0ff ug{ jf ljt/0f ug{ :jLs[lt lbg ;lsg]5 .
-u_ n3' ljQ ljQLo ;+:yfx?n] s'g} cfly{s jif{sf] cGTodf afXo n]vfk/LIfsaf6 k|dfl0ft ljlQo
ljj/0faf6 tf]lsPsf] cg'kftdf Go"gtd k'FhLsf]if sfod eP tfklg ;f] cfly{s jif{ ;dfKt ePsf]
ldltb]lv jflif{s ;fwf/0f ;efsf] :jLs[lt lng] ldlt;Dd km's'jf gePsf] cj:yfdf nfef+z tyf af]g;
;]o/ 3f]if0ff÷ljt/0f ug{ kfOg] 5}g .
!=( Go"gtd r'Qmf k'FhL ;DaGwdf
!= a}+s÷ljQLo ;+:yf ;+:yfkgf Pjd\ ljQLo sf/f]af/ ug]{ Ohfhtkq ;DaGwL gLltut Pjd\
k|lqmofut Joj:yf, @)^# -;+zf]wg ;lxt_ df ul/Psf] Joj:yf cg';f/ n3'ljQ ljQLo
;+:yfsf] Go"gtd r'Qmf k'FhL b]xfo adf]lhd x'g' kg]{5 .
ju{ /fli6«o:t/ k|fb]lzs:t/*
æ3Æ ?= !) s/f]8 ?= @ s/f]8
*
sf7df8f}+ pkTosf afx]s . o:tf n3'ljQ ljQLo ;+:yfx?sf] sfo{ If]q÷kl/of]hgf tf]lsPsf k|b]zsf
lhNnfx?df ;Lldt /xg] .
@= cf=j= @)&#÷&$ sf] df}lb|s gLltdf pNn]v ePadf]lhd o; a}+saf6 Ohfhtkq k|fKt /fli6«o :t/sf] yf]s
shf{ k|bfg ug]{ n3'ljQ ljQLo ;+:yfx?n] @)&% c;f/ d;fGt;Dd Go"gtd\ r'Qmf k"FhL ?= ^) s/f]8 sfod
ug'{kg]{ Joj:yf ul/Psf] 5 .
#= pko'{Qm adf]lhd yf]s shf{ sf/f]af/ ul//x]sf n3'ljQ ;+:yfx¿n] cf=j= @)&$÷&% sf] ljQLo ljj/0f
cg';f/ k|:tfljt af]g; ;]o/nfO{ r'Qmf kF'hL u0fgf ug]{ k|of]hgsf nflu ;dfj]z ug{ ;Sg]5g\ .
$= o; a}+saf6 hf/L ul/Psf lgb]{zgdf h'g;'s} s'/f n]lvPsf] ePtfklg pka'Fbf g+= -@_ df pNn]v u/] adf]lhd
@)&% c;f/ d;fGtleq tf]lsPsf] Go"gtd r'Qmf kF'hL sfod gug]{ n3'ljQ ;+:yfx?nfO{ b]xfo adf]lhdsf]
sf/afxL x'g]5 M
-s_ gub nfef+z jf af]g; ;]o/ 3f]if0ff tyf ljt/0f ug{ /f]s nufpg],
-v_ yk ljQLo ;|f]t ;+sng ug{ /f]s nufpg],
-u_ shf{ k|jfx ug{ /f]s nufpg], /
-3_ zfvf lj:tf/ ug{ /f]s nufpg] .
%= pk a'Fbf g+= # df plNnlvt Joj:yf cg';f/ o; a}+sdf k]z ul/Psf] kF'hL of]hgf ;DalGwt n3'ljQ
;+:yfx?n] ;j{;fwf/0fsf] hfgsf/Lsf] nflu cf–cf�gf] j]a;fO6df k|sfzg ug'{ kg]{5 .
^= æ3Æ ju{sf n3'ljQ ljQLo ;+:yfx? Ps k|b]z jf /fli6«o:t/df ;~rfng ug'{kg]{5 . /fli6«o:t/ afx]ssf
n3'ljQ ljQLo ;+:yfx?n] b]xfoadf]lhdsf] zt{x?sf] cwLgdf /xL s'g} Ps k|b]zdf cf�gf] sfo{If]q sfod ug'{
kg]{5 .
-s_ n3'ljQ ljQLo ;+:yfx?n] tf]lsPsf] r'Qmf k'FhL k'/f u/L /fli6«o:t/df :t/f]Gglt geP;Dd cf�gf] sf/f]jf/
s'g} Ps k|b]zdf dfq ;~rfng ug]{ Joj:yf ldnfpg' kg]{5 .
-v_ PseGbf a9L k|b]zdf ;d]t zfvf sfof{no vf]nL sf/f]jf/ ;~rfng u/]sf n3'ljQ ljQLo ;+:yfx?n]
@)&& c;f/leq pQm zfvf ljqmL, aGb jf :yfgfGt/0f u/L cf�gf] ;Dk"0f{ sfo{If]q Pp6} k|b]zleq ;Lldt
u/L ;Sg'kg]{5 jf tf]lsPsf] r'Qmf k'FhL k'/f u/L /fli6«o :t/df :t/f]Gglt eO{;Sg' kg]{5 .
-u_ k|fb]lzs:t/sf nflu tf]lsPsf] r'Qmf k'FhL k'/f u/]sf n3'ljQ ljQLo ;+:yfn] PseGbf a9L k|b]zdf /x]sf
zfvf sfof{no ljqmL, aGb jf :yfgfGt/0fsf] k|lqmof k'/f gu/];Dd cf�gf] k|b]zsf afFsL lhNnfx?df
sfo{If]q lj:tf/ ug{ kfpg] 5}gg\ .
5
-3_ /fli6«o:t/df :t/f]Gglt x'g] qmddf r'Qmf k'FhL k'/f ug]{ k|of]hgsf nflu ufEg]÷ufleg] jf k|flKt ;DaGwL
sfo{nfO{ k|fyldstf lbg' kg]{5 .
2= shf{÷;fk^sf] juL{s/)f / shf{ gf]S;fgL ;DaGwL Joj:yf
@=! n3'ljQ ljQLo ;+:yfn] k|jfx u/]sf] shf{÷;fk6sf] ;fFjf jf Aofh e'StfgL x'g' kg]{ efvf gf3]sf] cjlwsf
cfwf/df ;Dk"0f{ shf{ ;fk6nfO{ b]xfo adf]lhd juL{s/0f ug'{ kg]{5 .
-s_ c;n (Pass) M efvf ggf3]sf / ! dlxgf;Dd efvf gf3]sf shf{÷;fk6 .
-v_ ;"Id lgu/fgL (Watch List) M ! dlxgfb]lv a9Ldf # dlxgf;Dd efvf gf3]sf shf{÷;fk6 .
-u_ sd;n (Sub-standard) M # dlxgfb]lv a9Ldf ^ dlxgf;Dd efvf gf3]sf shf{÷;fk6 .
-3_ z+sf:kb (Doubtful) M ^ dlxgfb]lv a9Ldf ! jif{;Dd efvf gf3]sf shf{÷;fk6 .
-ª_ v/fa (Loss) M ! jif{eGbf a9L cjlwn] efvf gf3]sf shf{÷;fk6 .
c;n / ;"Id lgu/fgL df /x]sf shf{nfO{ æ;ls|o shf{Æ (Performing Loan) / sd;n, z+sf:kb tyf
v/fa shf{nfO{ ælgliqmo shf{Æ (Non-performing Loan) elgg]5 .
@=@ o; lgb]{zg adf]lhd juL{s/0f ul/Psf shf{ ;fk6Lsf] nflu aSof}tf ;fFjf /sdsf] cfwf/df b]xfo adf]lhd
shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 M–
shf{ juL{s/0f Go"gtd shf{ gf]S;fgL Joj:yf
-s_ c;n ! k|ltzt
-v_ ;"Id lgu/fgL % k|ltzt
-u_ sd;n @% k|ltzt
-3_ z+sf:kb %) k|ltzt
-ª_ v/fa !)) k|ltzt
t/, ;'/If0f ul/Psf shf{x?sf] xsdf o; pka'Fbfdf pNn]v ul/Psf] Joj:yfsf] kRrL; k|ltzt dfq shf{
gf]S;fgL Joj:yf sfod u/] k'Ug] 5 .
v/fa ju{df k/]sf ;'/If0f ul/Psf shf{sf] jLdf bfjL shf{ ;'/If0f ;DaGwL ;Demf}tfdf plNnlvt cjlw jf
shf{ v/fa ju{df juL{s/0f ul/Psf] ldltn] ! jif{ h'g cl3 x'G5 ;f]xL cjlwleqdf ul/;Sg' kg]{5 . cGoyf
To:tf] shf{df ;'/If0f jfkt shf{ gf]S;fgL Joj:yfdf 5'6 k|bfg ul/g] 5}g .
l6Kk0fL M c;n tyf ;"Id lgu/fgL shf{sf] nflu ul/Psf] shf{ gf]S;fgL Joj:yfnfO{ æ;fdfGo shf{ gf]S;fgL
Joj:yf (General Loan Loss Provision)Æ / cGo shf{sf] nflu ul/Psf] shf{ gf]S;fgL Joj:yfnfO{
æljz]if shf{ gf]S;fgL Joj:yf (Specific Loan Loss Provision)Æ sf] ?kdf lnOg]]5 .
@=# Ps jif{eGbf a9L ;dosf] nflu shf{ k|jfx ubf{ ls:tfaGbLdf e'QmfgL sfod x'g] u/L k|jfx ug'{kg]{ 5 .
t/, Ps jif{ ;Ddsf] nflu shf{ k|jfx ubf{ ;d]t ls:tfjGbLdf e'QmfgL sfod x'g] u/L k|jfx ug{
;lsg]5 . o;/L Ps jif{ ;Ddsf] shf{ ls:tfaGbLdf e'QmfgL ug]{ u/L k|jfx ePsf] xsdf b]xfoadf]lhd
shf{ gf]S;fgL Joj:yf sfod ug'{kg]{ 5 .
-s_ ls:tf /sd ! jif{ ;Ddn] efvf gf3]sf] cj:yfdf To:tf] ls:tf /sdnfO{ dfq ;DalGwt ju{df
juL{s/0f u/L shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 . t/, ;+:yfn] ;Dk"0f{ shf{ /sdnfO{ g} tNnf]
ju{df juL{s/0f ug{ rfx]df of] Joj:yfn] jfwf k'u]sf] dflgg] 5}g .
-v_ ls:tf /sd ! jif{eGbf j9L cjlwn] efvf gf3]sf] cj:yfdf ;Dk"0f{ shf{ /sdnfO{ g} v/fa shf{df
juL{s/0f u/L shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .
@=$ shf{ k|jfx ubf{ Psf3/ kl/jf/sf ;b:osf] gfddf ePsf] lwtf] afx]s cGo JolQm÷;+:yfsf] gfddf ePsf]
lwtf]df dfq k|jflxt shf{nfO{ o; lgb]{zg adf]lhd juL{s/0f u/L c;n, sd;n / z+sf:kb shf{df kg]{
eP ;f] ju{df tf]lsPsf] k|ltztsf] cltl/Qm aL; k|ltzt ljGb'n] yk shf{ gf]S;fgL Joj:yf sfod ug'{kg]{
5 .
@=% ;+:yfn] rfx]df dflyNnf] ju{sf] shf{ ;fk6x?nfO{ tNnf] ju{df juL{s/0f ug{ s'g} aGb]h nufOPsf] 5}g .
pbfx/0fsf nflu sd;n shf{nfO{ z+sf:kb jf v/fa shf{df / z+sf:kbnfO{ v/fa shf{df juL{s/0f ug{
kfOg] 5 .
6
@=^ v/fa shf{ ;DaGwL yk Joj:yf
efvf gf3]sf] jf ggf3]sf] s'g} klg shf{df b]xfosf] s'g} s}lkmot b]lvPdf To:tf] shf{ tyf ;fk6nfO{ v/fa
shf{df juL{s/0f ug'{ kg]{5 M–
-s_ ;'/If0fsf] ahf/ d"Non] shf{sf] ;'/If0f x'g g;Sg] ePdf,
-v_ C0fL 6f6 kN6]df jf 6f6 kN6]sf] 3f]if0ff ePdf,
-u_ C0fL x/fPdf jf ufoj ePdf,
-3_ kl/of]hgf÷Joj;fo ;~rfng x'g] cj:yf g/x]df, kl/of]hgf jf Joj;fo ;~rfngdf gePdf,
-ª_ C0fL shf{ ;"rgf s]Gb|sf] sfnf];"rLdf /x]sf] hfgsf/L ePsf] cj:yfdf,
-r_ shf{ b'?kof]u ePdf,
-5_ sfo{If]q aflx/ u/]sf] shf{ nufgL .
@=& shf{ gf]S;fgL Joj:yfnfO{ b]xfosf] cj:yf afx]s ;dfof]hg ug{ kfOg] 5}g M–
-s_ shf{ ckn]vg ePdf jf
-v_ shf{sf] e'QmfgL ls:tfjGbL jf cf+lzs ?kdf eO{ shf{ juL{s/0f cg'?ksf] shf{ gf]S;fgL Joj:yf
sfod ubf{ e'QmfgL ePsf] xb;Ddsf] shf{ jfkt ul/Psf] shf{ gf]S;fgL Joj:yfnfO{ Write back u/L ;dfof]hg ug{ ;lsg] .
@=* e'QmfgL tflnsf ;DaGwdf
shf{ k|jfx ubf{ ;f] sf] ;fFjf Aofh c;'n x'g] e'QmfgL tflnsf C0fLnfO{ pknAw u/fpg' kg]{5 . shf{ k|jfx
u/]sf] ls:tf c;'nL ;DaGwL sfo{tflnsf lgdf{0f ubf{ ls;fgn] pTkfbg ug]{ afnL leq\ofpg] ;do jf cfo
cfh{g x'g] ;do / shf{sf] ls:tf e'QmfgL ug]{ ;do aLr ;s];Dd tfnd]n ldNg] lsl;dn] To:tf] sfo{
tflnsf lgdf{0f ug'{ kg]{5 .
@=( ls:tfaGbLdf r'Qmf x'g] u/L shf{ k|jfx ubf{ u|]; cjlw lbg] glbg] ;DaGwdf :ki6 Joj:yf u/L nfu' ug'{
kg]{5 .
@=!) u}/a}+lsË ;DklQsf] ;sf/, gf]S;fgL Joj:yf / lnnfd laqmL ;DaGwdf
-s_ n3'ljQ ljQLo ;+:yfx?n] ;sf/ u/]sf] u}/–a}+lsË ;DklQdf ;sf/ u/]s} ldltb]lv zt–k|ltzt
gf]S;fgL Joj:yf sfod ug'{ kg]{5 .
-v_ u}/–a}+lsË ;DklQ laqmL ePsf] cj:yfdf tTsfn To:tf] ;DklQsf nflu v8f ul/Psf] gf]S;fgL Joj:yfsf]
cfjZos lx;fjldnfg ug{' kg]{5 .
-u_ lwtf] ;'/If0fnfO{ u}/–a}+ls+Ë ;DklQsf] ?kdf ;sf/ ubf{ tyf ;sf/ u/]sf] u}/– a}+ls+Ë ;DklQ lnnfd laqmL
ug]{ ;DaGwdf b]xfo adf]lhd ug'{ kg]{5 M
-!_ cf�gf] ;+:yfsf] gfddf /x]sf] u}/–a}+lsË ;DklQsf] lnnfd ug'{k"j{ :jtGq d"NofÍgstf{af6 d"NofÍg
u/fpg' kg]{5 . clws÷Go"g d"NofÍg u/fpg kfOg] 5}g .
-@_ cfly{s k|zf;g ljlgodfjnLdf lwtf] ;'/If0f÷u}/–a}+ls+Ë ;DklQ lnnfd ;DaGwdf kf/bzL{ / :ki6
Joj:yf u/L n3'ljQ ljQLo ;+:yfsf] lxt ;+/If0f x'g] u/L laqmL ug'{ kg]{5 .
-#_ o;/L u}/–a}+lsË ;DklQ ;sf/ u/L ln+bf lnnfd x'g g;s]sf] ;'/If0f jfkt /flvPsf] ;Dk"0f{
;DklQnfO{ g} lng' kg]{5, cf+lzs ?kdf dfq lng kfOg] 5}g .
-$_ o;/L ;sf/ u/L lnPsf] ;DklQnfO{ oyf;Dej l56f] laqmL ug'{ kg]{5 . n3'ljQ ljQLo ;+:yfsf]
cf�g} k|of]hgsf nflu cfjZos ePdf ;f] sf] pkof]usf nflu ;~rfns ;ldltaf6 :jLs[t u/fO{
o; a}+snfO{ ;d]t hfgsf/L u/fpg' kg]{5 .
-%_ u}/–a}+lsË ;DklQsf] ?kdf n3'ljQ ljQLo ;+:yfn] ;sf/ u/]sf] ;DklQ lwtf] ;'/If0f wgL -u}/–
a}+lsË ;DklQdf cfpg' cl3sf] wgL_ nfO{ lkmtf{ ubf{ u}/–a}+lsË ;DklQ n]vfÍg ubf{sf] d"Nodf
g36\g] u/L ;DalGwt ;+:yf / ;DalGwt ;'/If0f wgL aLrsf] cfk;L jftf{åf/f ;DalGwt ;'/If0f
wgLnfO{ dfq lwtf]÷;'/If0f lkmtf{ ug{ eg] of] lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g .
7
@=!! lgIf]k /fVg tyf shf{sf] sf/f]af/ ug{] ;DaGwdf
a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# afx]s cGo k|rlnt sfg'g adf]lhd lgIf]k kl/rfng tyf shf{sf]
sf/f]af/ ul//x]sf ;+:yfx?df lgIf]k /fVg tyf shf{sf] sf/f]af/ ug{ kfOg] 5}g . t/, yf]s shf{ sf/f]af/ ug]{
n3'ljQ ljQLo ;+:yfsf] xsdf eg] pko{'Qm Joj:yf nfu' x'g] 5}g .
@=!@ lwtf] km's'jf ;DaGwdf
cfk'mn] u/]sf] shf{ nufgL adf]lhd c;'n pk/ ug'{ kg]{ ;Dk"0f{ /sd c;'n eO{ ;s]kl5 ;'/If0f jfkt
/flvPsf] lwtf] tTsfn k'ms'jfsf] nflu ;DalGwt sfof{nodf n]vL k7fpg' kg]{5 .
@=!# shf{ ;fk6sf] juL{s/0f ljj/0f k7fpg] ;DaGwdf
cfly{s jif{sf] c;f]h, k';, r}t / c;f/ d;fGtdf shf{ juL{s/0f u/L ;+nUg lgb]{zg kmf=g+= @=! cg';f/sf]
ljj/0fx? qodf; ;dfKt ePsf] !% lbgleq o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt
;'kl/j]If0f ljefudf k7fpg' kg]{5 . ;fy}, ;DalGwt n3'ljQ ljQLo ;+:yfn] ;+nUg lgb]{zg kmf=g+= @=@
adf]lhdsf] ljj/0fnfO{ q}dfl;s ?kdf tof/ u/L /fVg'kg]{ / ;f]sf] ljB'tLo k|lt o; a}+sdf k7fpg' kg]{5 .
3= shf{÷;fk^ / nufgLsf] ;Ldf
#=! yf]s shf{ sf/f]af/ ug]{ n3'ljQ ljQLo ;+:yfnfO{ b]xfo adf]lhdsf] shf{ ;Ldf sfod ul/Psf] 5 .
yf]s sf/f]af/ ug]{ n3'ljQ ljQLo ;+:yfn] Pp6} u|fxs, kmd{, sDkgL, ;+:yf jf cfk;L ;DaGw ePsf
u|fxsx?sf] ;d"xnfO{ k|bfg ul/g] shf{sf] ;Ldf cl3Nnf] qodf;sf] k|fylds k'FhLsf] a9Ldf @% k|ltzt
sfod ul/Psf] 5 .
o; k|of]hgsf] nflu cfk;L ;DaGw ePsf u|fxsx?sf] ;d"xnfO{ b]xfosf cj:yfdf Pp6} ;d"x dflgg]5 .
;+:yfn] Pp6f u|fxs jf cfk;L ;DaGw ePsf u|fxsx?sf] clen]v cw{jflif{s ?kdf tof/ u/L Ps
dlxgfleq o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu tyf n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf
k7fpg' kg]{5 .
-s_ s'g} ;+:yfn] csf]{ ;+:yfsf] kRrL; k|ltzt jf ;f]eGbf a9L z]o/ jf lgoGq0f lnPsf] jf sfod eP To:tf
b'j} ;+:yfx?,
-v_ Ps} ;d"xsf egL cfj4 /x]sf kmd{, ;+:yf jf To:tf ;d"xsf ;b:ox?,
-u_ v08 -v_ adf]lhd Pp6f u|fxsn] csf]{ u|fxs jf ;+:yfnfO{ hdfgt lbPsf] eP To:tf ;+:yfx?,
-3_ Ps cfk;df JolQmut hdfgL lbO{ Cross Guarantee /x]sf] 5 eg] To:tf] hdfgL lbg]÷lng] JolQmx?,
-ª_ ;+:yf ;~rfng, lgoGq0f jf Joj:yfkgdf k|ToIf ;+nUg JolQm jf lghsf] Psf3/df a;f]af; u/L cfPsf
jf 5'§fleGg ePsf klt jf kTgL, 5f]/f, 5f]/L, wd{k'q, wd{k'qL, afa', cfdf, ;f}t]gL cfdf / cfk"mn]
kfngkf]if0f ug'{ kg]{ bfh', efO, tyf lbbL, alxgL .
#=@ v'b|f shf{ sf/f]af/ ug]{ n3'ljQ ljQLo ;+:yfnfO{ b]xfo adf]lhdsf] shf{ ;Ldf sfod ul/Psf] 5 .
-s_ ljkGg tyf Go"g cfo ePsf JolQmnfO{ ;fd'lxs hdfgLdf n3' pBd jf Joj;fo ;~rfng ug{ k|lt ;d"x
;b:o a9Ldf tLg nfv ?k}of ;Dd n3'shf{ pknJw u/fpg ;lsg] 5 . ljut b'O{ jif{b]lv shf{ pkef]u
u/L c;n ju{df k/]sf ;d"x ;b:osf] xsdf kfFr nfv ?k}of ;Ldf sfod ul/Psf] 5 .
-v_ gjLs/0fLo pmhf{ k|ljlw cGtu{t Solar Home Systems /÷jf Bio-gas k|of]hgsf] nflu k|lt kl/jf/
a9Ldf ?= b'O{ nfv ;Ddsf] n3'shf{ pknAw u/fpg ;lsg] 5 .
-u_ ljkGg tyf Go"g cfo ePsf JolQmnfO{ :jLsf/of]Uo lwtf] lnO{ n3' pBd jf Joj;fo ;~rfng ug{
k|lt ;d"x ;b:o a9Ldf ?= % nfv ?k}ofF;Dd n3'shf{ pknAw u/fpg ;lsg]5 . ljut @ jif{b]lv
shf{ pkef]u u/L c;n ju{df k/]sf ;d"x ;b:osf] xsdf & nfv ?k}ofF ;Ldf sfod ul/Psf] 5 .
;fy}, ;d"xdf cfj4 ePsf jf gePsf UffpFkflnsfdf a;f]af; ug]{ JolQmx?nfO{ :jLsf/of]Uo lwtf]
lnO{ ufpFkflnsf If]qdf n3' pBd ;~rfng ug{ ?= !) nfv;Dd shf{ k|bfg ug{ ;lsg]5 .
;d"xdf cfj4 ePsf] ;b:onfO{ Ps} cjlwdf ;d"x shf{ jf lwtf] shf{dWo] s'g} Ps shf{ dfq k|jfx
ug{ ;lsg]5 .
8
t/, o; k"j{ k|jfx ePsf] shf{sf] xsdf ;fljs adf]lhdsf] e'QmfgL tflnsf cg';f/ shf{ r'Qmf ug{ o;
Joj:yfn] afwf k'u]sf] dflgg] 5}g .
-3_ ;d"xdf cfj4 gePsf ljkGg tyf Go"g cfo ePsf JolQmnfO{ kof{Kt lwtf] lnO{ a9Ldf ?= tLg
nfv;Ddsf] n3'shf{ k|bfg ug{ ;lsg] 5 .
-ª_ lwtf] lnO{ k|jfx ul/g] ;a} lsl;dsf] shf{ s'n shf{sf] a9Ldf Ps ltxfO{ eGbf a9L x'g x'g] 5}g .
-r_ Psf3/ kl/jf/sf s'g} ;b:on] lnPsf] n3'shf{ pko'Qm sf/0f ;lxt ;f]xL Psf3/ kl/jf/sf cGo
;b:osf] gfddf x:tfGt/0f÷kl/jt{g ug{ ;lsg] 5 .
-5_ Pp6f lwtf]sf cfwf/df PseGbf al9 JolQmnfO{ shf{ k|jfx ug{ kfOg] 5}g .
-h_ n3'ljQ ljQLo ;+:yfx?n] n3'shf{ k|jfx ubf{ ;d"xdf cfj4 u/fpg] Joj:yfnfO{ k|fyldstf lbg] u/L
sfo{ljlw tof/ u/L ;f]sf] k|efjsf/L sfof{Gjog ug]{ u/fpg] Joj:yf ldnfpg' kg]{ 5 .
-em_ lagf lwtf] ;fd'lxs hdfgLdf jf lwtf]sf ;'/If0fdf n3'shf{ k|bfg ubf{ Ps C0fLn] PseGbf a9L
n3'ljQ ljQLo ;+:yfaf6 shf{ lnP÷glnPsf] (Multiple Banking) PsLg u/L o; Joj:yf adf]lhdsf]
Psn u|fxs shf{ ;Ldf ggf£g] u/L dfq shf{ k|bfg ug'{ kg]{5 . o; k|of]hgsf nflu cGo ljQLo
;+:yfaf6 n3'ljQ shf{ lnP÷glnPsf] ;DaGwdf C0fLsf] :j3f]if0ff u/fO{ lnPsf] eP ;f]sf] ljj/0f
;d]t lng'kg]{5 . Psn u|fxs ;Ldf gf£g] u/L shf{ k|bfg ul/Psf] cj:yfdf shf{ k|jfx ug]{ kl5Nnf]
n3'ljQ ljQLo ;+:yfn] ;Ldf eGbf a9L k|jfx ePsf] shf{ /sddf ;t k|ltzt shf{ gf]S;fgL Joj:yf
sfod ug'{ kg]{ 5 .
:ki6Ls/0f
o; pkbkmfsf] k|of]hgsf] nflu æn3' pBdÆ eGgfn] !) hgf eGbf sd JolQm sfddf ;+nUg eO{ ;~rflnt
x'g] cfod"ns Joj;fo ;Demg' k5{ .
#=# /fli6«o:t/ afx]ssf cGo n3'ljQ ljQLo ;+:yfn] :jLs[t ef}uf]lns sfo{If]q aflx/ shf{ k|jfx ug{ kfOg]
5}g .
#=$ clws]lGb|t hf]lvd (Concentration Risk) Go"gLs/0f ug{] Joj:yf
o; a'Fbfdf pNn]v ul/Psf] ;Ldf eGbf a9L shf{ k|bfg u/]df To;af6 pTkGg x'g] clws]lGb|t hf]lvd
vfDgsf] nflu ;LdfeGbf a9L k|bfg ul/Psf] shf{ /sddf zt\ k|ltzt shf{ gf]S;fgL Joj:yf (Loan Loss
Provision) sfod ug'{ kg]{5 .
4= n]vf gLlt tyf ljQLo ljj/)fx?sf] (fFrf ;DaGwL Joj:yf
$=! ljQLo ljj/0f ;DaGwL dfu{bz{g
n3'ljQ ljQLo ;+:yfx?n] b]xfo adf]lhdsf] dfu{bz{gleq /xL ljQLo ljj/0fx? tof/ ug'{ kg]{5 .
s= cfly{s jif{sf] kl/efiff
;fpg ! ut]b]lv c;f/ d;fGt;Ddsf] cjlwnfO{ cfly{s jif{sf] ?kdf dfGg' kg]{5 . t/ ;+:yfkgf ePsf]
jif{sf] nflu ;+:yfkgf ePsf] ldltb]lv c;f/ d;fGt;Ddsf] cjlwnfO{ cfly{s jif{ dfGg' kg]{5 .
v= g]kfn /fi6« a}+sn] tf]s]sf] 9fFrfnfO{ j}wflgs 9fFrf (Statutory Form) sf] ?kdf lng' kg]{
n3'ljQ ljQLo ;+:yfx?n] cf�gf] jf;nft / gfkmf–gf]S;fg lx;fj, gub k|jfx ljj/0f / cGo cg';"rL
tyf ljj/0fx? o; a}+sn] tf]lslbPsf] 9fFrf / tl/sf cg';f/ tof/ ug'{ kg]{5 . o;k|sf/ tof/ ul/Psf]
ljj/0f ;fn tdfd ePsf] $ -rf/_ dlxgfleq n]vfk/LIf0f ;DkGg u/fpg' kg]{5 .
u= k|rlnt n]vf dfkb08sf] cg'z/0f ug'{ kg]{
o; a}+ssf] lgb]{zgdf tf]lsPs]f cj:Yffdf afx]s ljQLo ljj/0fx? g]kfn n]vf dfkb08 (NAS) cg';f/
tof/ ug'{ kg]{5 . g]kfn n]vf dfkb08n] ;dfj]z gu/]sf If]qx?df cGt/{fli6«o n]vf dfkb08
(IAS/IFRS) nfO{ cfwf/sf] ?kdf lng' kg]{5 .
3= ljQLo ljj/0fx? k|sfzg ug'{ kg]{
9
sfg'gL Joj:yf / tf]lsPsf] cjlwleq n]vfk/LIf0f ;DkGg eO;s]kl5 ;+nUg lgb]{zg kmf=g+=3 $=!
adf]lhdsf] jf;nft, gfkmf–gf]S;fg lx;fj / gub k|jfx ljj/0fsf ;fy} oL ljQLo ljj/0fx?;Fu
;DalGwt ;a} cg';"rL tyf ljj/0fx? jflif{s k|ltj]bg k'l:tsfdf k|sflzt ug{' kg{]5 . ;fy},
;j{;fwf/0fsf] hfgsf/Lsf] nflu jf;nft, gfkmf–gf]S;fg lx;fj, gub k|jfx ljj/0f / o; lgb]{zgsf]
k'FhLsf]if tflnsf -cg';"rL g+=$=@$÷$=@$ -s__ / k|d'v ;"rsfÍ -cg';"rL g+= $=@%_ cg';f/sf]
ljj/0f /fli6«o:t/sf ;+:yfsf] xsdf /fli6«o:t/ / If]qLo:t/sf ;+:yfsf] xsdf If]qLo jf lhNnf:t/sf
klqsfdf cfly{s jif{ ;dfKt ePsf] gf} dlxgfleq clgjfo{?kdf k|sflzt ug'{ kg]{5 . ;fy}, ;Dk"0f{
jflif{s k|ltj]bgnfO{ cf�gf] j]j;fO6df cBfjlws ug'{ kg]{5 .
o; a}+ssf] lgb]{zg adf]lhd o; a}+ssf] ljleGg ljefu tyf sfof{nox?df k]z ug'{ kg]{ ljleGg tYofÍ
kmf/fdx? tyf k|sfzg ug'{ kg]{ u/L tf]lsPsf ljj/0f ;DaGwL cGo s'g} klg lgb]{zgnfO{ o; lgb]{zgn]
afwf k'¥ofPsf] dflgg] 5}g .
-1_ ;Dk"0f{ zfvfx?sf] ;d]t sf/f]af/ ;dfj]z u/L jf:tljs PsLs[t ljQLo ljj/0f nufot k|d'v
ljQLo kl/;"rsx? -Major Financial Indicators_ sf] ljj/0f x/]s qodf;sf] dlxgf JotLt
ePsf] ldltn] #% lbgleq /fli6«o:t/sf ;+:yfsf] xsdf /fli6«o:t/ / If]qLo:t/sf ;+:yfsf] xsdf
If]qLo jf lhNnf:t/sf b}lgs klqsfdf clgjfo{ ?kdf k|sflzt u/L ;f]sf] Ps k|lt a}+s tyf
ljQLo ;+:yf lgodg ljefu / n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefunfO{ ;d]t pknAw u/fpg'
kg]{5 . -;+nUg g]=/f=a}+s lgb]{zg kmf=g+= 3 $=@_
-@_ q}dfl;s ljQLo ljj/0f k|sfzg ubf{ clgjfo{ ?kdf cfGtl/s n]vfk/LIfsaf6 k|dfl0ft u/fP/
dfq k|sfzg ug{' kg]{5 .
-#_ x/]s cfly{s jif{sf] cGTodf ;DalGwt ;+:yfsf] ckl/is[t ljQLo ljj/0f / n]vfk/LIf0f ePsf]
ljQLo ljj/0faLr b]lvPsf] cGt/ ;DaGwdf sf/0f v'nfO{ tflnsfs} ?kdf ;+:yfsf] jflif{s
k|ltj]bgsf] cnUu} kfgfdf ;+nUg g]=/f=a}+s cg';"rL $=@( sf] 9f+rfdf k|sflzt ug{' kg{]5 .
-$_ ljQLo ljj/0f k|sflzt ubf{ pQm cjlwsf] sd{rf/L af]g;, cfos/ Joj:yf nufotsf ;Dk"0f{
vr{x?nfO{ ;dfj]z u/]/ dfq k|sflzt ug'{ kg{]5 .
-%_ ;j{;fwf/0fsf] hfgsf/Lsf] nflu ckl/is[t ljQLo ljj/0f k|sfzg ubf{ æ;'kl/j]If0f ug]{ lgsfo
tyf jfXo n]vfkl/Ifsn] yk÷36 ug{ lgb]{zg lbPdf kl/is[t ljQLo ljj/0fdf km/s kg{ ;Sg]5Æ
eGg] Joxf]/fsf] k'm6gf]6 /fvL k|sfzg ug{' kg]{5 .
-6_ P]g, gLlt, lgod tyf lgb{]zgdf :ki6 ul/Psf ljifodf ;d]t ljQLo ;+:yfsf] Joj:yfkgn]
;dod} ;dfof]hg gu/L ljQLo ljj/0fdf km/s k/]sf] cj:yfdf ;DalGwt ;+:yfnfO{ cfjZos
sf/afxL ul/g]5 .
ª= cfGtl/s k|of]hgsf] lgldQ n]vf /fVg]
o; lgb]{zgn] ;DalGwt n3'ljQ ljQLo ;+:yfx?sf] cfGtl/s k|of]hgsf] lgldQ tof/ ul/g] cGo n]vf
ljj/0fx?nfO{ afwf k'¥ofPsf] dflgg] 5}g .
r= g]kfn /fi6« a}+sn] tf]s]sf] 9fFrf / zLif{sdf s'g} kl/jt{g ug{ gkfOg]
jf;nft tyf gfkmf–gf]S;fg lx;fjsf] ;fy} cg';"rLx?df tf]lsPsf] s'g} zLif{s cGtu{t /sd g/x]sf]
eP tfklg ;f] zLif{s sfod} /fvL o; a}+sn] tf]s]sf] 9fFrfdf s'g} kl/jt{g ug{ kfOg] 5}g . t/,
cg';"rLx?df pNn]v ePsf] æcGoÆ zLif{sleq /xg] u/L cfjZostfg';f/ c? zLif{sx? ;dfj]z ug{
;lsg]5 .
5= ljQLo ljj/0fx? k]z ug'{ kg]{
cf�gf] jflif{s lx;fjsf] cfwf/df tof/ kf/]sf] ljQLo ljj/0f jfXo n]vfk/LIfsaf6 k|f/lDes
n]vfk/LIf0f sfo{ ;dfKt ePkl5 tof/ ePsf] k|f/lDes k|ltj]bg, ;f] k|ltj]bg pk/ Joj:yfkgsf]
hjfkm tyf ;f]sf cfwf/df tof/ kfl/Psf] ljQLo ljj/0fx? -jf;nft, gfkmf gf]S;fg lx;fa, gub
k|jfx ljj/0f tyf o; a}+ssf] lgb]{zg cg';f/sf ;Dk"0f{ cg';"rLx?, shf{ gf]S;fgL Joj:yfsf] ljj/0f
;d]t_ cfly{s jif{ ;dfKt ePsf] # dlxgf leq n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf :jLs[ltsf
nflu k]z ug'{ kg]{5 . pQm ljj/0fx?sf cfwf/df o; a}+ssf] u}/–:ynut ;'kl/j]If0faf6 s'g} ;+zf]wg
10
ug'{ kg]{ ljifodf lgb]{zg ePdf ;f] adf]lhd cfly{s jif{sf] ljQLo ljj/0fdf ;dfof]hg u/L cfly{s jif{
;dfKt ePsf] $ dlxgf leq -Dofb yk ePsf] cj:yfdf a9Ldf yk b'O{ dlxgfleq_ n]vfk/LIf0f sfo{
;DkGg ug'{ kg]{5 . ;fy}, ;dfof]lht ljQLo ljj/0fx?, n]vfk/LIfssf] clGtd k|ltj]bg tyf n+ukmd{
cl86 l/kf]6{ (Long Form Audit Report, LFAR) n]vfk/LIf0f ;DkGg ePsf] !% lbgleq o; a}+ssf]
n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .
jflif{s ;fwf/0f ;efdf :jLs[ltsf] nflu k]z ug]{ k|of]hgfy{ tof/ u/]sf] jflif{s lx;fa (Annual
Accounts) o; a}+ssf] n3'ljQ k|j4{g tyf ;'kl/j]If0fsf] ;xdlt lnP/ dfq ;fj{hlgs ug'{ kg]{5 .
h= u|fxs ;+/If0f sf]if (Client Protection Fund) ;DaGwL Joj:yf
b]xfoadf]lhdsf] /sd C0fLx?sf] lxtdf vr{ ug]{ u/L cnUu} u|fxs ;+/If0f sf]if -Client Protection
Fund_ df hDdf u/L /fVg' kg]{5 M
-!_ d'gfkmf tyf nfef+z
-s_ v'b d'gfkmfsf] ! k|ltzt /sd,
-v_ jflif{s @) k|ltzteGbf a9L nfef+z -gub jf af]g;_ ljt/0fsf] k|:tfj u/]df @)
k|ltzteGbf dflysf] k|:tfljt nfef+zsf] @% k|ltzt /sd
-@_ ;fljssf] Joj:yf adf]lhd lglZrt k|of]hgsf nflu u|fxsaf6 ;+sng ul/Psf] z'Ns ;d]taf6
l;h{gf ul/Psf] n3' ;'/If0f sf]ifdf hDdf ul/Psf] /sd . o; k|of]hgsf nflu cfufdL lbgdf
u|fxsaf6 o; k|sf/sf] z'Ns÷/sd p7fpg kfO{g] 5}g .
u|fxs ;+/If0f sf]if -Client Protection Fund_ df hDdf ePsf] /sd C0fLx?sf] ;fd"lxs lxt x'g] sfo{
ug{, ;d:ofdf k/]sf C0fLsf] Joj;fosf] ;'/If0f Pjd\ k'g:yf{kgf ug{ tyf u|fxsx?sf] lzIff / Ifdtf
ljsf; Pjd\ u|fxsx?sf ;Gtfgsf] ljBfno :t/sf] lzIff, :jf:Yo tyf kf]if0f ;DaGwL sfo{qmddf
pkof]u x'g] u/L dfq vr{ ug'{ kg]{5 . u|fxs ;+/If0f sf]ifdf cl3Nnf] cfly{s jif{sf] gfkmfaf6 hDdf x'g]
/sdsf] Go"gtd %) k|ltzt /sd kl5Nnf] cfly{s jif{df vr{ ug'{ kg]{5 . o;/L vr{ ePsf] /sd tyf
;f] ;DaGwL ljj/0f ;+:yfsf] jflif{s k|ltj]bgdf :ki6 ?kdf v'nfO{Psf] x'g' kg]{5 . vr{ gePsf] /sd
Earmark u/L 5'§} nufgL ug'{ kg]{5 / o:tf] nufgLaf6 k|fKt cfDbfgL ;f]xL sf]ifdf hDdf ug'{ kg]{5 .
t/, u|fxs ;+/If0f sf]if (Client Protection Fund) df hDdf ePsf] /sdaf6 s'g} klg lsl;dsf] shf{
tyf ;fk6L k|bfg ug{ kfOg] 5}g . o; k|of]hgsf] nflu n3' ljQ ljQLo ;+:yfn] cf�gf] ;~rfns
;ldltaf6 5'§} sfo{ljlw kfl/t u/fO{ nfu" ug'{ kg]{5 .
yf]s shf{ pknAw u/fpg] n3' ljQ ljQLo ;+:yfn] o:tf] sf]ifdf hDdf x'g] /sd u|fxs ;+:yf / pQm
;+:yfsf ;b:ox?sf] nflu ljQLo ;fIf/tf clej[l4 ;DaGwL sfo{qmddf ;d]t vr{ ug{ ;Sg]5 .
em= ;xfos sDkgLsf] ?kdf :yfkgf ePsf n3'ljQ ljQLo ;+:yfn] cf�gf] d'Vo sDkgL;Fu x'g] sf/f]af/nfO{
cf�gf] ljQLo ljj/0fsf] n]vf ;DaGwL l6Kk0fL (Notes to Accounts) df ;DalGwt kIfaLr x'g] sf/f]af/
zLif{s cGt{ut v'nfpg kg]{5 .
$=@ k|d'v n]vf gLltx?
n3'ljQ ljQLo ;+:yfx?n] ckgfpg' kg]{ n]vf gLltx?sf] ;DaGwdf b]xfo adf]lhd Joj:yf ul/Psf] 5 M
s= n]vf gLlt k|sflzt ug'{ kg]{
;+:yfsf] n]vf gLlt ;fdfGo n]vf l;4fGt / a}+lsË Joj;fodf k|rlnt n]vf gLlt tyf g]kfn n]vf
dfkb08 (NAS) tyf cGt/f{li6«o dfkb08nfO{ ;d]t cfwf/ dfgL tof/ ul/Psf] x'g' kg]{5 . ljQLo
ljj/0fx? tof/ ug]{ l;nl;nfdf Joj:yfkgn] ckgfPsf k|d'v n]vf gLltx?nfO{ cg';"rL $=@^ df
;dfj]z u/L jflif{s k|ltj]bgdf k|sflzt ug'{ kg]{5 .
v= n]vf gLlt cGtu{t v'nfpg tf]lsPsf zLif{sx?sf] ;+lIfKt JofVof
!= x|f;s§f gLlt
n3'ljQ ljQLo ;+:yfn] ;fdfGotM :jLsfo{ n]vf l;4fGt (Generally Accepted Accounting
Principles) adf]lhdsf] s'g} klg x|f;s§f gLlt ckgfpg ;Sg]5 . t/, h'g gLlt ckgfOPsf] xf],
11
To;af/] n]vf gLltdf :ki6 hfgsf/L lbg' kg]{5 . k|rlnt sfg'gsf] clwgdf /xL x|f;s§f b/
sfod ug]{ clwsf/ ;DalGwt ;+:yfsf] Joj:yfkgdf /xg]5 .
@= cfos/ Joj:yf gLlt
gfkmf–gf]S;fg lx;fjdf n]lvPsf] vr{x?dWo] s'g} s'g} vr{ /sdx? cfos/ P]g tyf lgodfjnL
cg';f/ cf+lzs jf k'/} ?kdf 5'6 gkfpg] x'g;Sg], ;fy} s'g} cfodf cfos/ 5'6 lbOPsf] x'g ;Sg]
cflb sf/0fn] ubf{ gfkmf–gf]S;fg lx;fjn] b]vfPsf] v'b d'gfkmf / s/ of]Uo d'gfkmf (Taxable
Profit) df km/s kg{ ;Sb5 . t;y{, cfos/ d"NofÍgsf] nflu n3'ljQ ljQLo ;+:yfn] v'b
d'gfkmfdf cfos/ P]g / ;f] P]g cGtu{t ag]sf] lgodfjnL adf]lhd vr{, cfDbfgLdf cfjZos
yk36 u/L cnUu} s/of]Uo cfDbfgL lgwf{/0f ug'{ kg]{5 . ;f]xL cg';f/ x'g] /sdsf] cfos/
Joj:yf ug]{ gLlt lnO{ n]vf gLlt cGtu{t hfgsf/L lbg' kg]{5 .
#= nufgL ;DaGwL gLlt
nufgL ;DaGwL lgb]{zg adf]lhd nufgL d"NofÍg gLlt ckgfpg' kg]{5 .
$= ;6xL 36a9 ;dfof]hg gLlt
ljb]zL d'b|f;Fu ;DalGwt ;DklQ, bfloTj tyf ;6xL 36a9 cfDbfgL tyf vr{x?sf] n]vfÍg ug]{
tl/sfnfO{ n3'ljQ ljQLo ;+:yfsf] n]vf gLlt cGtu{t v'nfpg' kg]{5 . ljb]zL d'b|f sf/f]af/af6
x'g] cfDbfgLdWo] vl/b laqmLaf6 x'g] gfkmf÷gf]S;fg (Trading Profit/Loss) / ljb]zL d'b|fsf]
k'g/d"NofÍgaf6 x'g] gfkmf÷gf]S;fg (Revaluation Gain/Loss) sf] :ki6 b]lvg] u/L 5'§f5'§} n]vf
/fVg' kg]{5 . n3'ljQ ljQLo ;+:yfn] ljb]zL ljlgdo b/df x'g] kl/jt{gsf] cfwf/df sDtLdf
k|To]s d;fGtdf æ;6xL 36a9 lx;fjÆ nfO{ ;dfof]hg ug'{ kg]{5 / k|To]s ;fntdfddf
;dfof]lht v'b k'g/d"NofÍg gfkmf–gf]S;fgsf] olsg ug'{ kg]{5 . ;fntdfddf k'g/d"NofÍg
gf]S;fg ePdf gfkmf–gf]S;fg lx;fjdf vr{ hgfpg' kg]{5 . olb ;dfof]lht v'b k'g/d"NofÍg
/sd gfkmf ePdf ;f]nfO{ gfkmf–gf]S;fg lx;fjdf cfDbfgL hgfO{ pQm gfkmfsf] sDtLdf @%
k|ltzt /sd gfkmf–gf]S;fg afF8kmfF8 lx;fj dfkm{t\ ;6xL 36a9 sf]if lx;fjdf ljlgof]lht ug'{
kg]{5 .
%= u}/–a}+lsË ;DklQsf] n]vfÍg gLlt
s'g} shf{ c;'nL gePdf ;'/If0fdf /x]sf] lwtf] a]rlavg u/L afFsL ;fFjf / Aofh p7fpg ;Sg]5
. ;+:yfn] shf{ c;'n ug]{ l;nl;nfdf lwtf] lnnfdL ubf{ lnnfd laqmL gePdf cfk}+mn] ;sf/ ug{
;Sg]5 . ;sf/ ubf{ lwtf]sf] k|rlnt ahf/ d"No jf lwtf] ;sf/ ug{ cl3Nnf] lbg ;Ddsf] ;Dk"0f{
n]gf /sddWo] h'g sd x'G5 ;f]xL d"Nodf d"NofÍg ug'{ kg]{5 . olb lwtf]sf] ahf/ d"No shf{sf]
n]gf /sd eGbf sd ePdf sd ePhlt /sd ;f]xL cfly{s jif{df gfkmf÷gf]S;fg lx;fjdf vr{
n]vL ;f]xL Joxf]/f n]vf gLltdf pNn]v ug'{ kg]{5 .
t/, o;/L d"NofÍg ubf{ To:tf] u}/–a}+lsË ;DklQ jfktsf] /sd ;Dk"0f{ ?kdf lx;fj ldnfg
geP;Dd n]gf /sddWo]sf] Aofh /sdnfO{ gfkmf÷gf]S;fg lx;fadf cfDbfgL hgfpg kfOg] 5}g /
To:tf] /sdnfO{ u}/–a}+lsË ;DklQ jfktsf] gf]S;fgL Joj:yfdf ;fg'{ kg]{5 .
^= k'FhLs[t gul/g] ;DklQx? ;DaGwL n]vfÍg gLlt
;+:yfsf] Joj:yfkgn] s'g} lglZrt df]n;Dd kg]{ pks/0f, ;fdfgx? k'FhLs[t gug]{ gLlt lnPsf]
5 eg] ;f] s'/f n]vf gLlt cGtu{t ;dfj]z ug'{ kg]{5 .
&= cfDbfgL÷vr{ n]vfÍg ug]{ gLlt
;+:yfn] s'g} klg cfo÷vr{nfO{ ;fdfGotof k|f]befjL cfwf/ (Accural Basis) df cfo÷vr{
hgfpg' kg]{5 . t/ shf{÷;fk6sf] Aofh cfDbfgL hgfpg] ;DaGwdf gub k|fKtLsf] cfwf/df dfq
hgfpg] Joj:yf ug'{ kg]{5 . o;/L n3'ljQ ljQLo ;+:yfn] cfDbfgL÷vr{ hgfpg] ;DaGwdf
lnPsf] gLltnfO{ cf�gf] n]vf gLltdf :ki6 v'nfpg' kg]{5 .
*= ;Defljt shf{ gf]S;fgL Joj:yf tyf c;'nL x'g g;Sg] shf{x?sf] ckn]vg gLlt
o; a}+ssf] lgb]{zg cg';f/ ;Defljt shf{ gf]S;fgL Joj:yf sfod /fVg'kg]{] x'Fbf ;f]xL Joxf]/f
n]vf gLltdf v'nfpg' kg]{5 . ;fy} c;'n x'g g;Sg] shf{x?sf] o; a}+sn] lbPsf] lgb]{zgsf]
12
clwgdf /xL ckn]vg ug]{ / n3'ljQ ljQLo ;+:yfåf/f clVtof/ u/]sf] gLlt ;d]t n]vf gLlt
cGtu{t v'nfpg' kg]{5 . n3'ljQ ljQLo ;+:yfn] shf{ ckn]vg ljlgodsf] cfwf/df /xL ckn]vg
gLlt th'{df ug'{ kg]{5 .
(= shf{sf] ;fFjf tyf Aofh c;'n ug]{ Joj:yf
;DalGwt C0fLaf6 /sd c;'npk/ ubf{ To:tf] c;'n /sddWo]af6 ;j{k|yd c;'n pk/ ug'{kg]{
Aofh /sd ;Dk"0f{ ?kdf c;'npk/ ePkl5sf] cj:yfdf dfq afFsL /sd ;fFjfdf cfjZos lx;fj
ldnfg ug{ ;Sg]5 .
t/ v/fa shf{x?sf] ;Gbe{df pko{'Qm Joj:yf nfu' x'g] 5}g .
!)= cGo gLltx?
pko'{Qm k|d'v n]vf gLltx? afx]s jf;nft / gfkmf–gf]S;fg lx;fjnfO{ a'em\g / ljZn]if0f ug{
;3fp k'Ug] u/L cGo s'g} n]vf gLltsf] hfgsf/L lbg cfjZos b]lvPdf ;f] Joxf]/f ;d]t n]vf
gLltdf pNn]v ug'{ kg]{5 .
$=# n]vf ;DaGwL l6Kk0fLx?
o; cGtu{t sDtLdf lgDg ljifox? ;dfj]z u/L cg';"rL $=@& df jflif{s n]vf ljj/0fx?;Fu k|sflzt ug'{
kg]{5 .
-!_ jif{el/df k|jfx ePsf] shf{ ;fk6, c;'nL ePsf] / ldgfxf ul/Psf] ;fFjf tyf Aofhsf] ljj/0f .
-@_ lgIf]k bfloTj cGtu{t k|To]s zLif{sdf jif{el/df kl/jt{g -k|fKtL, e'QmfgL tyf afFsL_ ePsf] /sd .
-#_ lgIf]k, art tyf ;fk6L / shf{sf]] efl/t cf}ift Aofhb/ cGt/ -weighted average interest rate
spread_
-$_ ckn]vg x'g afFsL vr{sf] ljj/0f .
-%_ ;+:yfsf] ;DklQ / bfloTj;Fu ;DalGwt sf/f]af/ / jf;nft aflx/sf] sf/f]af/ s'g} Ps JolQm, kl/jf/
jf ;+:yfdf tf]lsPsf] ;LdfeGbf a9L clws]lGb|t ePsf] ljj/0f .
-^_ t/ntf ;DaGwL hf]lvd Go"gLs/0f ug{ n3'ljQ ljQLo ;+:yfn] cf�gf] bfloTj tyf ;DklQnfO{ e'QmfgL
cjlw (Maturity Period) sf] cfwf/df ljleGg ;do cGt/fndf juL{s/0f ug'{ kg]{ ;DaGwdf o;
a}+sn] lbPsf] lgb]{zg cg'?k ;DklQ / bfloTjsf] juL{s/0f ul/Psf] ljj/0f .
-&_ ;+:yfn] ;'/If0fsf ?kdf cf�gf] ;DklQ lwtf] /fvL /sd lnPsf] 5 eg] ;f]sf] ljj/0f .
-*_ u}/–a}+lsË ;DklQ ;DaGwL ljj/0f -ut jif{sf], o; jif{ :jLsf/÷laqmL / v'b afFsL /sd_ .
-(_ r'Qmf k'FhLdWo] clu|d e'QmfgL k|fKt (Paid in Advance), e'QmfgL k|fKt x'g afFsL (Calls in Arrears) /
hkmt ul/Psf t/ k'gM lgisfzg gul/;s]sf (Forfeited But Not issued) z]o/x? /x]sf] 5 eg] ;f]sf]
ljj/0f .
-!)_ lnhxf]N8 ;DklQdf ut jif{;Dd / o; jif{ ckn]vg (Amortization) ul/Psf] /sdsf] ljj/0f .
-!!_ ljQLo ljj/0fx?nfO{ a'e\mg / ljZn]if0f ug{ ;3fp k'Ug] hfgsf/L lbg cfjZos b]lvPsf cGo
ljj/0f .
-!@_ ;+:yfsf] Ph]G;L df}Hbft eP cjlw cg';f/sf] -! jif{, !–# jif{, # jif{eGbf a9L_ lx;fa ldnfg x'g
afFsL /sdsf] ljj/0f .
-!#_ ;+:yfsf k|d'v sfo{sf/L clws[t / ;~rfnsx?nfO{ k|bfg ul/Psf] kfl/>lds tyf cGo ;'ljwfx? -
;Dk"0f{ e|d0f vr{ ;d]t_
5= hf]lvd juL{s/)f ;DaGwL Joj:yf
%=! n3'ljQ ljQLo ;+:yfx?n] cf�gf] sf/f]af/;Fu ;DalGwt hf]lvdnfO{ cg'udg ug]{ k|of]hgsf] nflu hf]lvdnfO{
b]xfo adf]lhd juL{s/0f ug'{ kg]{5 M–
-s_ t/ntf ;DaGwL hf]lvd .
13
-v_ Aofhb/ ;DaGwL hf]lvd .
-u_ shf{ tyf nufgL ;DaGwL hf]lvd .
-3_ ;~rfng hf]lvd
%=@ o; k|of]hgsf] lgldQ ;+nUg lgb]{zg kmf=g+=3 %=! adf]lhdsf] t/ntf ljj/0f (Liquidity Profile) q}dfl;s
?kdf tof/ u/L qodf; -c;f]h, k';, r}t / c;f/ d;fGt_ ;dfKt ePsf] !% lbg leq o; a}+ssf] n3'ljQ
k|j4{g tyf ;'kl/j]If0f ljefudf k7fpg' kg]{5 .
%=# ;+:yfn] Aofhb/ hf]lvdnfO{ Jojl:yt tyf Go'gLs/0f ug{ ;+nUg lgb]{zg kmf=g+=3 %=@ adf]lhdsf] ljj/0f
q}dfl;s -c;f]h, k';, r}t / c;f/ d;fGt_ ?kdf tof/ u/L qodf; ;dfKt ePsf] !% lbg leq o; a}+ssf]
n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf k]z ug{'kg]{5 .
%=$ o; a}+saf6 hf/L ul/Psf] æshf{ ;fk6sf] juL{s/0f / shf{ gf]S;fgL ;DaGwL Joj:yfÆ / æshf{ ;Ldf
;DaGwL Joj:yf tyf nufgL ;DaGwL Joj:yffnfO{ g} shf{ tyf nufgL ;DaGwL hf]lvd Go"gLs/0f ug]{
cfwf/sf] ?kdf lng' kg]{5 .
%=% ;+:yfn] ;~rfng hf]lvd jfkt s'n ;DklQsf] @ k|ltztn] x'g] /sd yk u/L hf]lvd efl/t ;DklQ sfod
ug'{ kg]{5 .
sf/f]af/ ;~rfng ul//x]sf n3' ljQ ljQLo ;+:yfx?sf] xsdf o; Joj:yf adf]lhdsf] s'n hf]lvd efl/t
;DklQsf] u0fgf @)&^ df3b]lv ul/g]5 .
6= ;+:yfut ;"zf;g ;DaGwL Joj:yf
^=! ;~rfnsn] kfngf ug'{ kg]{ cfr/0f ;DaGwL Joj:yf
-!_ ;+:yfsf ;~rfnsn] Go"gtd :jLsf/of]Uo cfr/0f sfod ug'{ kg]{
-s_ ;~rfnsn] o; a}+sn] hf/L u/]sf] cfr/0f ;DaGwL Joj:yf kfngf ug]{ arga4tfkqdf
x:tfIf/ ug'{ kg]{5 .
-v_ s'g} JolQm ;~rfnsdf lgo'Qm ePkl5 sfo{ef/ ;DxfNg'eGbf klxn] cf�gf] ;+:yf;Fu ljQLo
:jfy{ eP÷gePsf] ;DaGwdf ;~rfns ;ldltnfO{ lnlvt ?kdf hfgsf/L u/fpg' kg]{5 .
-u_ ;~rfnsn] n3'ljQ ljQLo ;+:yfsf] Joj:yfkgsf] b}lgs sfdsf/afxLdf x:tIf]k ug'{ xF'b}g .
-3_ ;~rfnsn]] cf�gf] clwsf/ If]q gf3L u/]sf] sfdsf/afxLk|lt ;~rfns :jo+ hjfkmb]xL x'g'
kg]{5 . To:tf] cj:yfdf ;+:yf pQ/bfoL x'g'kg]{ 5}g .
-ª_ s'g} klg kmd{ tyf sDkgL sfnf] ;"rLdf k/]sf] eP sfnf] ;"rLdf /x]sf] cjlw / sfnf];"rLaf6
x6]sf] # jif{;Dd To:tf] kmd{ tyf sDkgLx?sf] tkm{af6 ;~rfns dgf]gog÷lgo'lQmsf] nflu
of]Uo x'g]5}g .
-@_ n3'ljQ ljQLo ;+:yfsf] lxt ljk/Ltsf ultljlwdf ;+nUg x'g gx'g]
-s_ ;~rfns k|ToIf jf ck|ToIf ?kdf ;+:yfsf] lxt ljkl/t x'g] s'g} klg lsl;dsf] ultljlwdf
;+nUg x'g' x'Fb}g .
-v_ ;~rfns lghsf] ljQLo :jfy{ /x]sf] u|fxs;Fusf] sf/f]af/df k|ToIf jf ck|ToIf ?kdf ;+nUg
x'g' x'Fb}g . s'g} u|fxs;Fu To:tf] ;~rfnssf] s'g} klg lsl;dn] :jfldTj, ;fe]mbf/ jf
hdfgtstf{ eO{ C0f lng] jf lbg] ljifodf ljQLo :jfy{ ufFl;Psf] 5 eg] lgh ;~rfns kbdf
axfn /xg of]Uo dflgg] 5}g .
-u_ ;~rfns ;ldltn] lghsf] ljQLo :jfy{ ufFl;Psf] 5 egL k|dfl0ft gu/];Dd ;fj{hlgs ?kdf
lgisfzg ul/Psf z]o/÷C0fkqx?sf] sf/f]af/sf] xsdf o; lsl;dsf] k|ltjGw nfu' x'g] 5}g .
-3_ sfo{sf/L k|d'v cfk"m cfj4 ePsf] n3'ljQ ljQLo ;+:yfsf] Joj;fodf ;+nUg ePdf jf o;
a}+saf6 Ohfhtkqk|fKt cGo s'g}klg ;+:yf;Fu ;DalGwt Joj;fo ;~rfng u/]df To;nfO{
;+:yfsf] lxt ljkl/tsf] ultljlwsf] ?kdf lnOg] 5 .
14
-ª_ ;~rfnssf] Psf3/ kl/jf/sf ;b:on] lwtf]kq Joj;foL -bnfn, ahf/ lgdf{tf cflb_ sf]
?kdf :yflkt ;+ul7t ;+:yfsf] !) k|ltzteGbf a9L :jfldTj u|x0f u/L lwtf]kq sf/f]af/df
;+nUg x'g kfOg] 5}g .
-r_ ;~rfns jf ! k|ltzteGbf a9L z]o/ lnPsf z]o/wgL jf lghsf] kl/jf/sf] :jfldTjdf
/x]sf]÷ljQLo :jfy{ /x]sf] kmd{, sDkgL;Fu 3/ ef8f lnO{ sfof{no ;+rfng ug{ kfOg] 5}g .
-#_ cf+lzs ?kdf sfd ug{ gx'g]
sfo{sf/L k|d'vn] cfk"m sfo{/t ;+:yf afx]s o; a}+saf6 Ohfhtkqk|fKt cGo s'g} klg ;+:yfdf cf+lzs
?kdf ;d]t sfd ug{' x'Fb}g . t/, o; bkmfn] ;~rfns ;ldltsf] k"j{ :jLs[lt lnO{ n3'ljQ ljQLo ;+:yfsf]
lxt ljkl/t gx'g] u/L cGo Joj;flos ultljlwdf ;+nUg x'g eg] aGb]h nufPsf] dflgg] 5}g . ;+:yfsf]
lxtdf k|lts'n c;/ gkg]{ ePdf dfq n3'ljQ ljQLo ;+:yfn] lghnfO{ To:tf] :jLs[lt lbg ;Sg]5 .
-$_ PseGbf a9L Ohfhtkqk|fKt ;+:yfsf] ;~rfns, ;Nnfxsf/ jf sfo{sf/L clwsf/ k|of]u ug]{ cGo
s'g} kbdf /xg gkfOg]
Pp6f n3'ljQ ljQLo ;+:yfdf ;~rfns /x]sf] JolQm Ps}k6s csf]{ Ohfhtkqk|fKt ;+:yf nufot
;xsf/L P]g, @)&$ cGtu{t ;+rflnt art tyf C0f ;xsf/L ;+:yf tyf aLdf ;DaGwL Joj;fo
;~rfng ug]{ ;+ul7t ;+:yf ;d]tsf] ;~rfns, ;Nnfxsf/ jf s'g} klg kbdf /xg kfOg] 5}g . t/,
Ohfhtkqk|fKt ;+:yfn] cf�gf] sd{rf/LnfO{ ;+:yfut k|ltlglwTj x'g] u/L ;rfns lgo'Qm u/]sf]
cj:yfdf eg] o; Joj:yfn] jfwf k'¥ofPsf] dflgg] 5}g .
-%_ kbsf] b'?kof]u ug{ gx'g]
;~rfns cf�gf] kb / gfd b'?kof]u u/L s'g} klg lsl;dsf] JolQmut kmfObf x'g] lqmofsnfkdf
;+nUg x'g kfOg] 5}g . n3'ljQ ljQLo ;+:yfsf ;~rfns / lghsf kl/jf/n] ;d]t lgh axfn /x]sf]
n3'ljQ ljQLo ;+:yf;Fu sf/f]af/ ubf{ kfl/jfl/s ;DaGwnfO{ hf]8\g kfOg] 5}g . kl/jf/sf] ljj/0f
v'nfO{ To:tf kl/jf/n] n3'ljQ ljQLo ;+:yfaf6 shf{ lng] ePdf ;f] ;DaGwL 5nkmn / lg0f{odf
;+rfnsn] efu lng kfOg] 5}g . ;fy}, ;fdfgx?sf] vl/b laqmL ubf{ z]o/ nufot cGo
k|Tofe"ltx?sf] sf/f]af/df k|fyldstf kfpg jf lbgsf nflu kbsf] pkof]u ug{ kfOg] 5}g .
-^_ clen]v / k|ltj]bg k"0f{ Pjd\ b'?:t /fVg' kg]{
;+:yfsf] n]vf ;DaGwL clen]v / k|ltj]bg k"0f{ Pjd\ b'?:t ?kdf /fv]sf] x'g' kg]{5 . ;~rfnsn]
n3'ljQ ljQLo ;+:yfsf] cflwsfl/s n]vf ;DaGwL clen]v / sfuhftdf JolQmut ?kdf yk36 ug{
kfOg] 5}g .
-&_ uf]kgLotf sfod /fVg' kg]{
-s_ ;~rfnsn] u|fxssf] ;"rgf / sf/f]af/sf] uf]kgLotf sfod /fVg' kg]{5 . lgh ;~rfns kbaf6
lgj[Q eO;s] kl5 klg ;+:yfn] s'g} u|fxs;Fu u/]sf] uf]Ko sfo{ -n3'ljQ ljQLo ;+:yfsf]
lnlvt :jLs[lt gePsf]df_, k|ltlnlk clwsf/, cGo kqfrf/, n]vf / u|fxs;Fu ePsf] cGo
sf/f]af/sf] ljj/0f cf�gf] ljQLo :jfy{sf] nflu k|of]u ug{ kfOg] 5}g .
-v_ s'g} u|fxssf] Joj;flos jf ljQLo ;"rgf u|fxssf] lnlvt :jLs[lt lnP/ cGo JolQm jf
;+:yfnfO{ lbg ;lsg] 5 .
t/, k|rlnt sfg'gsf] cwLgdf /xL ljQLo sf/f]af/ ;DaGwL ljj/0fx? t];|f] kIfnfO{ pknAw
u/fpFbf uf]kgLotf e+u ePsf] dflgg] 5}g .
-*_ lgikIf / ;dfg Jojxf/ ug'{ kg]{
;~rfnsn] u|fxs;Fusf] ldqtf / ;DaGwaf6 k|efljt geO{ lgikIf Pjd\ ;dfgtfsf] cfwf/df
Jofj;flos Jojxf/ ug'{ kg]{5 .
-(_ lnlvt ?kdf hfgsf/L lbg' kg]{
;+:yfn] dfly n]lvP adf]lhdsf] cfr/0f ;DaGwL Joj:yf :jLsf/ u/L tyf cfjZos b]v]df cf�gf]
cfGtl/s sfo{ k|0ffnLsf nflu yk cfr/0f ;DaGwL Joj:yf ;d]t tof/ u/L o; a}+ssf] a}+s tyf ljQLo
;+:yf lgodg ljefu / ;DjlGWft ;'kl/j]If0f ljefunfO{ lnlvt ?kdf hfgsf/L lbg' kg]{5 .
15
-!)_ ljj/0f k]z ug'{ kg]{
;+:yfn] cf�gf] ;~rfnsn] o; lgb]{zgdf tf]lsPsf cfr/0fx? kfngf u/] gu/]sf] ljj/0f jflif{s
?kdf ljQLo ljj/0fdf v'nfpg' kg]{5 . s'g} ;~rfnsn] pQm cfr/0fx?sf] kfngf gu/]df ;f] kfngf
gu/]sf] ljj/0f / lghdfly ul/Psf] sf/jfxLsf] ljj/0f ;DalGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 .
-!!_ ;~rfns ;ldltsf] ;b:o ;ldltsf] a}7sdf lgoldt ?kdf pkl:yt x'g' kg]{5 . o:tf] pkl:ylt
lel8of]÷6]ln sGkm/]G;sf] dfWodaf6 ;d]t x'g ;Sg]5 / ;f]sf] clen]v ;+:yfdf ;'/lIft /fVg' kg]{5 .
dgfl;j dflkmssf] sf/0f tyf k"j{ ;"rgf lagf nuftf/ # k6seGbf a9L ;ldltsf] a}7sdf
cg'kl:yt ePdf To:tf] ;~rfnssf] kb :jtM l/Qm ePsf] dflgg]5 .
-!@_ g]kfn ;/sf/af6 lgo'Qm kfPsf s'g} klg cf]xf]bfsf JolQm jf g]kfn ;/sf/sf] :jfldTj ePsf ;+3
;+:yf jf g]kfn ;/sf/sf] cg'bfg k|fKt ljBfno jf z}lIfs ;+:yf nufotsf ;fj{hlgs ;+:yfgdf
k"0f{sflng ?kdf sfo{/t /x]sf JolQm÷sd{rf/Lx? g]kfn ;/sf/ jf ;DalGwt ;+3÷;+:yfsf]tkm{af6
k|ltlglwTj x'g]b]lv afx]s cGo s'g} lsl;dn] ;~rfns ;ldltdf lgjf{lrt jf dgf]lgt x'g kfOg]
5}g .
æt/ xfn sfod /x]sf ;~rfnsx?sf] xsdf cf�gf] kbfjlw k'/f ug{ o; Joj:yfn] jfwf k'¥ofPsf]
dflgg] 5}g . o;}u/L ljZj ljBfno jf ;f] cGtu{tsf SofDk;x?df k|fWofkg k]zfdf ;+nUg
JolQmnfO{ ;+:yfsf] ;~rfnssf] ?kdf lgo'Qm x'g o; Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .Æ
-!#_ ;+:yfks ;d"xsf] z]o/ wf/0f u/]sf z]o/wgLn] ;+:yfks ;d"x afx]s cGo ;d"xaf6 ;~rfnsdf
pDd]b\jf/L lbg kfpg] 5}gg\ .
-!$_ ;+:yfsf] ;+:yfks, ;~rfns jf z"Go bzdnj Ps k|ltzteGbf a9L z]o/ lnPsf] z]o/wgL tyf
lghsf] kl/jf/ ;f]xL ;+:yfsf] :jtGq ;~rfns x'g kfpg] 5}g . :jtGq ;~rfnsn] wf/0f u/]sf]
z]o/ :jfldTj u0fgf ubf{ kl/jf/sf ;a} ;b:ox?n] wf/0f u/]sf] s'n z]o/ ;+VofnfO{ cfwf/ dfGg'
kg]{5 .
^=@ ;~rfns÷;~rfns ;ldltsf] st{Jo / pQ/bfloTj
-s_ ;+:yfsf ;~rfnsx?n] cf�gf z]o/wgLx?sf] lxt dfq gx]/L lgIf]kstf{ nufotsf ;/f]sf/jfnf
(Stakeholder) x?sf] lxt ;+/If0f ug{;Sg] u/L n3'ljQ ljQLo ;+:yf ;~rfngdf lqmofzLn /xg' kg]{5
.
-v_ ;+:yfnfO{ bIf, ljj]sk"0f{ Pjd\ Jofj;flos ?kdf ;~rfng ug{ pko'Qm lsl;dsf] sd{rf/L k|zf;g
ljlgodfjnL tof/ u/L of]Uo tyf ;Ifd pRr kbflwsf/Lx?sf] 5gf}6 tyf lgo'lQm ug'{ kg]{5 .
-u_ cfGtl/s n]vfk/LIfsaf6 lgoldt ?kdf cfGtl/s n]vfk/LIf0f u/fpg' kg]{5 . cfGtl/s n]vfk/LIf0fsf]
sfo{ Outsource dfkm{t ug]{ ePdf ;f] ;DaGwL k]zfut k|df0fkq k|fKt JolQm jf ;+:yfnfO{ lgo'Qm ug'{
kg]{5 / ;DalGwt ;+:yfn] cf�gf] Ps hgf clws[tnfO{ ;Dks{ clws[tsf] lhDd]jf/L tf]Sg' kg]{5 .
cfGtl/s n]vfk/LIfsn] sDtLdf q}dfl;s ?kdf cf�gf] k|ltj]bg l;w} n]vfk/LIf0f ;ldlt ;dIf k]z
ug]{ Joj:yf ug'{ kg]{5 . pQm k|ltj]bgdf b]xfosf ljifox? ;d]t ;dfj]z ePsf] x'g' kg]{5M–
-c_ cfGtl/s n]vfk/LIf0fdf ;+nUg hgzlQmsf] ljj/0f .
-cf_ ;f] sfo{ ;DkGg ug{ nfu]sf] sfo{ lbg .
-3_ s'g} Pp6f ;+:yfsf] Internal Audit ;DaGwL sfo{ ug{ lhDd]jf/L tf]lsPsf] JolQm jf ;+:yf tyf ;f]
;+:yfsf ;fem]bf/ jf sd{rf/Ln] ;f] ;+:yfsf] Statutory Audit ;DaGwL sfo{df ;+nUg x'g kfpg] 5}g .
To;}u/L s'g} Pp6f ;+:yfsf] Statutory Audit ;DaGwL sfo{ ug{ lhDd]jf/L tf]lsPsf] JolQm jf ;+:yf
tyf ;f] ;+:yfsf ;fem]bf/ jf sd{rf/Ln] ;f] ;+:yfsf] Internal Audit ;DaGwL sfo{df ;+nUg x'g
kfpg] 5}gg\ .
-ª_ ;+:yf ;j{;fwf/0fsf] /sd kl/rfng ug]{ ;+:yf ePsf] x'Fbf ;~rfnsx?n] ;+:yfsf] cg'udg tyf
;'kl/j]If0f sfo{ a9L ljj]sk"0f{ / ;Ifd t/Lsfn] ug'{ kg]{5 .
-r_ ;+:yfsf sd{rf/Lx?nfO{ clVtof/ k|Tofof]hg u/] klg lghx?sf] lqmofsnfksf] clGtd bfloTj
;~rfnsx?n] g} axg ug'{ kg]{ x'Fbf ;~rfns ;ldltsf] a}7sdf sd{rf/Lx? dfly ul/Psf ;'kl/j]If0f
tyf sf/afO{ ;DaGwL clen]v /fVg' kg]{5 .
16
-5_ ;+:yfsf] nufgL tyf shf{ gLlt, ;DklQ tyf bfloTj Joj:yfkg, ah]l6Ë, of]hgf / cGo cfjZos
ljifodf lnlvt gLlt tyf of]hgf th'{df u/L sd{rf/Lx?nfO{ kfng ug{ nufpg' kg]{5 .
-h_ ;~rfnsx?n] n3'ljQ ljQLo ;+:yfsf] cj:yf Pjd\ ultljlw / Joj:yfkgn] clVtof/ u/]sf gLlt
;DaGwdf lgoldt ?kdf hfgsf/L lnO{ cfjZostf cg';f/ ;'wf/fTds pkfo ckgfpg' kg]{5 .
-em_ ;~rfns ;ldltsf] a}7s k|rlnt sfg'gdf Joj:yf eP cg';f/ a:g' kg]{5 .
-`_ k|rlnt sfg'g / o; a}+saf6 hf/L ePsf gLlt lgb]{zg tyf lgodgsf] kl/kfngf gePdf
;~rfnsx? cf�gf] kbaf6 avf{:t ;d]t x'g;Sg] x'gfn] To:tf sfg'g, gLlt lgb]{zg tyf lgodg
;DaGwL ljifodf ;~rfnsx? k"0f{ hfgsf/ x'g'sf ;fy} n3'ljQ ljQLo ;+:yfaf6 To:tf sfg'g, gLlt
lgb]{zg tyf lgodg kfngf eP gePsf] ;DaGwdf lgoldt cg'udg ug'{ kg]{5 .
-6_ ;+:yfsf ;~rfnsx?n] lgIf]kstf{sf] xslxt ljkl/t sfo{ u/]df jf o; a}+sn] dfu u/]sf sfuhftx?
pknAw gu/fPdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !)) adf]lhd To:tf ;~rfns tyf
kbflwsf/LnfO{ nufOPsf] hl/jfgf JolQmut ?kdf ltg'{ kg]{5 . o;/L JolQmut ?kdf lt/]sf] hl/jfgf
/sdnfO{ ;DalGwt n3'ljQ ljQLo ;+:yfn] cf�gf] lx;fjdf vr{ n]vL e'QmfgL lbg kfpg] 5}g .
-7_ n3'ljQ ljQLo ;+:yfsf :jtGq ;~rfns jf lghsf] kl/jf/n] ;DalGwt ;+:yfsf] ;+:yfks z]o/ wf/0f
ug{ x'Fb}g .
-8_ k|rlnt sfg'gn] tf]s]sf] cj:yfdf afx]s n3'ljQ ljQLo ;+:yfsf u}/–sfo{sf/L ;~rfns tyf cGo
;~rfnsx?n] k|d'v sfo{sf/L clws[tsf] cg'kl:yltdf k|d'v sfo{sf/L clws[tsf] x}l;otn] b}lgs
sfo{;~rfng ug{ kfOg] 5}g . ;fy}, cWoIf tyf ;~rfnsx?n] cf�gf] ;+:yfsf] n]6/Kof8 tyf 5fk
k|of]u u/L s'g} klg kqfrf/ ug{ kfOg] 5}g . t/, cWoIfnfO{ a}+s tyf ljQLo ;+:yf ;DaGwL P]g,
@)&# sf] bkmf @# sf] pkbkmf -$_ adf]lhd ;~rfnsn] n3'ljQ ljQLo ;+:yfsf] Joj:yfkgsf]
b}lgs sfd sf/afxLdf x:tIf]k ug'{ x'Fb}g eGg] Joj:yfsf] cwLgdf /xL b}lgs sfo{;~rfng;+u
;DalGwt jfx]ssf ljifodf n]6/Kof8 tyf 5fk k|of]u u/L kqfrf/ ug{ eg] o; Joj:yfn] afwf kg]{
5}g .
-9_ ;~rfns ;ldltsf] a}7sdf ;~rfns afx]ssf ;b:ox?nfO{ cfdGq0f u/L ;~rfns ;/x a}7s eQf
tyf cGo ;'ljwf k|bfg ug{ kfOg] 5}g . t/, ;+:yfsf] ;~rfns ;ldltn] cfjZostf dxz'; u/]df vf;
vf; ljifodf /fo÷k/fdz{sf nflu ljQLo :jfy{ gePsf] ljifo lj1 JolQmnfO{ ;~rfns ;ldltsf]
a}7sdf cfdGq0f u/L cfjZos /fo÷k/fdz{ k|fKt u/L ;f] jfkt kfl/>lds k|bfg ug{, sDkgL ;lrj tyf
;lrjfnosf sd{rf/Lx?nfO{ ;~rfns ;ldltn] tf]s]adf]lhdsf] vr{ k|bfg ug{ of] Joj:yfn] afwf
k'¥ofPsf] dflgg] 5}g .
-0f_ ;+:yfdf lgjf{lrt÷dgf]gog ePsf] k|To]s ;~rfnsn] cfkm" lgjf{lrt jf dgf]lgt ePsf] ldltn]
a9Ldf k}FtL; lbgleq a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf !@& adf]lhd kb tyf
uf]kgLotfsf] zky lnO ;Sg' kg]{5 . cWoIfn] ;ky lnFbf sf7df8f}+ pkTosfleq k|wfg sfof{no /x]sf
/fli6«o :t/sf n3'ljQ ljQLo ;+:yfx?sf] xsdf o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefusf
sfo{sf/L lgb]{zs jf lgb]{zs ;dIf / sf7df8f}F pkTosf aflx/ k|wfg sfof{no /x]sf] ;+:yfx?sf]
xsdf ;DalGwt If]q x]g]{ g]kfn /fi6« a}+s sfof{nosf] lgb]{zs ;dIf kb tyf uf]kgLotfsf] ;ky lng'
kg]{5 . To;}u/L, ;~rfns tyf sfo{sf/L k|d'vn] ;+:yfsf] cWoIf ;dIf / cGo kbflwsf/L tyf
sd{rf/Ln] sfo{sf/L k|d'v jf lghn] tf]s]sf] kbflwsf/L ;dIf ;ky lng' kg]{5 . o; Joj:yf adf]lhd
;ky glnPdf ;ky glng] ;DalGwt cWoIf, ;~rfns, kbflwsf/L jf sd{rf/L :jtM pQm kbaf6
x6\g]÷avf{:t x'g]5 .
-t_ sfo{sf/L k|d'vsf] ;]jf ;'ljwfsf] lgwf{/0f tf]lsPsf] dfu{bz{g cg';f/ ug'{ kg]{ .
a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf !@) df ePsf] Joj:yf ;d]tsf] cfwf/df ;+:yfn]
Joj:yfkg vr{ Pjd\ sfo{sf/L k|d'vsf] tnj, eQf tyf cGo cfly{s ;'ljwfx? lgwf{/0f ug]{
;DaGwdf o; a}+såf/f hf/L dfu{bz{{gdf plNnlvt dfkb08 cg';f/ ug'{ kg]{]{5 .
-y_ ;~rfns lzIff sfo{qmd M
-!_ ;+:yfdf gofF ;~rfns lgo'Qm÷dgf]lgt eO{ cfP kZrft\ ;DalGwt ;+:yfn] cf�gf] ;+/rgf,
Joj;fosf] k|s[lt, ;+:yfut ;'zf;g, ;+:yfut /0fgLlt, Joj;flos of]hgf, ;~rfnssf] st{Jo
17
tyf pt/bfloTj, hf]lvd Joj:yfkgsf ;DaGwdf ckgfOPsf /0fgLlt, ;dli6ut cfly{s Pjd\
ljQLo cj:yf, jt{dfg sfg'gL Joj:yf, k|rngdf /x]sf a}+lsË ;]jf tyf k4lt / o; a}+saf6
hf/L ul/Psf lgb]{zg cflb ljifox? ;d]6L Ps dlxgfleq cled'vLs/0f -Orientation_ u/fpg'
kg]{5 .
-@_ ;+:yfn] ;du| a}+lsË k|0ffnLsf] ;+:yfut ;'zf;g Pjd\ hf]lvd Joj:yfkgsf] u'0f:t/ ;'wf/
ug{sf nflu kf/blz{tf (Transparency), v'nf;f (Disclosure), :jfy{sf] åGå (Conflict of
Interest), cg'kfngf (Compliance) / cGo lgofds lgsfo;Fusf] ;DaGw Pjd\ ;dGjo
nufotsf ljifodf c;n cEof; (Best Practice) ;d]6L cf�gf ;a} ;~rfnsx?nfO{
cfjZostfg';f/ cled'vLs/0f÷ k'gtf{huL u/fpg] Joj:yf ldnfpg ;Sg]5g\ .
-#_ ;+:yfsf] ;~rfns ;ldltn] a'Fbf g+= ! / @ df ePsf] Joj:yf ;d]6L ;~rfnssf] of]Uotf tyf
a}lsË If]qsf] sfo{ cg'ejsf cfwf/df k|To]s ;~rfnsnfO{ k|bfg ug]{ ;~rfns lzIff sfo{qmd
;DaGwL sfo{ljlw agfO{ nfu" ug'{ kg]{5 .
-b_ Psf3/sf kl/jf/sf ;b:o Pp6} n3' ljQ ljQLo ;+:yfdf Ps} ;dodf ;~rfns, k|d'v sfo{sf/L
clws[t tyf lgh kl5sf] lgs6td tNnf] jl/otfsf] kbdf lgo'Qm x'g kfOg] 5}g .
-w_ ;~rfnsnfO{ a}7sdf pkl:yt eP afkt kfpg] a}7s eQf nufotsf ;'ljwf / ;+:yfsf] sfd ubf{sf]
kfl/>lds tyf cGo ;'ljwf lgodfjnLdf :ki6 pNn]v gu/L k|bfg ug{ kfOg] 5}g .
^=# sfo{sf/L k|d'vsf] lgo'lQm ;DaGwL Joj:yf
-!_ ;+:yfsf] ;+Rffns ;ldltn] k|rlnt sfg'g tyf ;+:yfsf] k|aGwkq / lgodfjnLsf] cwLgdf /xL
sfo{sf/L k|d'vsf] lgo'lQm ug'{ kg]{5 . o;/L sfo{sf/L k|d'vsf] lgo'lQm ubf{ ;+:yfut ;'zf;g tyf
cfGtl/s lgoGq0f Pjd\ ;Gt'ngsf] b[li6sf]0fn] ;~rfns ;ldltsf] cWoIfnfO{ sfo{sf/L k|d'vsf] ?kdf
lgo'Qm ug{ pko'Qm x'g] 5}g .
-@_ sfo{sf/L k|d'vsf] ?kdf lgo'Qm x'g] JolQmdf k|rlnt a}+s tyf ljQLo ;+:yf ;DaGwL sfg'gdf
plNnlvt of]Uotf tyf cg'ejsf cltl/Qm b]xfosf yk of]Uotf, cg'ej tyf u'0fx? plNnlvt x'g'
kg]{5 .
-s_ n3'ljQ sf/f]af/sf] nflu cfjZos kg]{ Joj;flos cg'ej xfl;n u/]sf],
-v_ ;+:yfsf] b}lgs sfo{ ;Dkfbgdf cfGtl/s lgoGq0f / k|rlnt sfg'gsf] kl/kfngf ug]{ u/fpg]
;Ifdtf ePsf],
-u_ a}+lsË jf ljQLo Joj;fosf] pRr txdf sfo{ u/]sf],
-3_ 6f6 gkN6]sf] jf a]OdfgL jf hfn;fhLsf] cf/f]kdf ;hfo gkfPsf],
-ª_ cf�gf] k"j{ sf/f]af/df o; a}+saf6 lgnDag gul/Psf] jf o; a}+saf6 ePsf] cg';Gwfgdf
z+sf:kb sf/f]af/df ;+nUg egL ls6fg gul/Psf] jf To:tf] lgnDagaf6 km's'jf ePsf] % jif{
k'u]sf] jf To:Tff] z+sf:kb sf/f]af/sf] ;+nUgtfaf6 ;kmfO kfPsf],
-r_ sfnf];"rLdf ;dfj]z gePsf] jf To:tf] ;"rLaf6 k'ms'jf ePsf] tLg jif{ k'u]sf] .
-#_ ;+:yfn] sfo{sf/L k|d'vsf] lgo'lQm ubf{ / ;~rfns ;ldltdf x]/k]m/ x'Fbf o; a}+ssf] Reporting
website df cBfjlws ug'{ kg]{5 .
-$_ sfo{sf/L k|d'v b]z aflx/ hfg'kg]{ ePdf jf cf�gf] cf]xf]bfsf] sfo{ ug{ g;Sg] ePdf jf ;ft
lbgeGbf a9L ;do ljbfdf a:g'kg]{ ePdf lghsf] :yfgdf sfd ug]{ JolQmsf] ;DaGwdf o; a}+ssf]
a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefunfO{ k"j{ hfgsf/L lbg' kg]{5 .
-%_ ;+:yfsf] sfo{;~rfng, sf/f]af/, Jofj;flos of]hgf tyf d'gfkmfl:ylt ;d]tnfO{ b[li6ut u/L sfo{sf/L
k|d'v, cGo kbflwsf/L tyf sd{rf/Lx?sf] tnj tyf ;'ljwf lgwf{/0f ug'{ kg]{5 .
-^_ Pp6f n3'ljQ ljQLo ;+:yfsf] sfo{sf/L k|d'vn] csf]{ Ohfhtkqk|fKt ;+:yfdf kbflwsf/Lsf] ?kdf /xL
sfo{ ug{ kfpg] 5}g .
18
-&_ n3'ljQ ljQLo ;+:yfsf] sfo{sf/L k|d'v csf{] s'g} Joj;flos ;+:yfdf sfo{sf/L k|d'v, kbflwsf/L,
sd{rf/L jf cGo s'g} kbdf /xL sfd ug{ kfpg] 5}g . t/ ;+:yfn] �k"jf{wf/ ljsf; a}+sÚ df nufgL u/]sf]
cj:yfdf ;f] ;+:yfsf] ;~rfns x'g o; Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
o; k|of]hgsf nflu �Joj;flos ;+:yfÚ eGgfn] d'gfkmf cfh{g ug]{ p2]Zo /fvL ;~rflnt s'g} klg
;+:yfnfO{ a'em\g' kg]{5 .
-*_ ;+:yfsf] r'Qmf k'FhLsf] ! k|ltzt jf ;f]eGbf a9L z]o/ wf/0f ug]{ z]o/wgL / lghsf] Psf3/sf
kl/jf/ ;f] ;+:yfsf] ;~rfns tyf sfo{sf/L k|d'vsf] kbdf afx]s cGo s'g} txsf] kbdf lgo'Qm x'g
of]Uo x'g] 5}g .
/fli6«o:t/sf] æ3Æ ju{sf] Ohfhtkqk|fKt ;+:yfdf r'Qmf k'FhLsf] % k|ltzt jf ;f]eGbf a9L x'g] u/L
z]o/ wf/0f ug]{ z]o/wgL / lghsf] Psf3/ kl/jf/sf ;b:o ;f] ;+:yfsf] sfo{sf/L k|d'v nufot s'g}
klg txsf] sd{rf/Ldf lgo'lQm÷k'glg{o'lQm x'g of]Uo x'g] 5}g . of] lgb]{zg hf/L xF'bfsf avt s'g}
JolQm ;+:yfsf] sfo{sf/L k|d'v kbdf axfn /x]sf] eP ljBdfg sfo{sfnsf] afFsL cjlw k'/f ug{ eg]
of] lgb]{zgn] afwf k'u]sf] dflgg] 5}g .
-(_ lhNnf:t/df s]Gb|Lo sfof{no jf skf]{/]6 sfof{no /x]sf n3'ljQ ljQLo ;+:yfsf sfo{sf/L k|d'v sfof{no
sfdsf] l;nl;nfdf afx]s ;f]xL sfof{nodf lgoldt pkl:yt x'g' kg]{5 .
-!)_ ;+:yfsf]] k|d'v sfo{sf/L clws[t kb l/Qm ePsf] tLg dlxgfleq clgjfo{ ?kdf kbk"lt{ ul/;Sg' kg]{5
. To;}u/L Ohfhtkqk|fKt ;+:yfn] Joj:yfksLo kb egL tf]s]sf kbx? ;d]t l/Qm ePsf] tLg
dlxgfleq clgjfo{ ?kdf kbk"lt{ ul/;Sg' kg]{5 . ;DalGwt ;+:yfn] ;f]xL adf]lhdsf] Joj:Yff cf�gf]
sd{rf/L ;]jf ljlgodfjnLdf ;d]t pNn]v ug'{kg]{5 .
t/, Ps cfk;df ufEg]÷ufleg] jf k|fKtLsf] k|lqmofdf /x]sf n3'ljQ ljQLo ;+:yfx? jLr ufEg]÷ufleg]
jf k|fKtL ug]{ ;DaGwdf o; a}+saf6 ;}4flGts ;xdlt lbO;lsPsf] cj:yfdf o; a}+ssf] :jLs[lt lnO{
k|d'v sfo{sf/L clws[tsf] lgo'lQmsf] ;dofjlw yk ug{ ;lsg]5 .
-!!_ ;+:yfsf] ;~rfns ;ldltn] k|d'v sfo{sf/L clws[tnfO{ lgo'Qm ug]{ l;nl;nfdf kfl/>lds / cGo ;'ljwf
nufotsf laifodf s/f/ ;Demf}tf ubf{ ;f] ;Demf}tfdf ;]jf ;'ljwf ;DaGwL zt{x? ls6fg u/L :ki6
?kdf pNn]v ug'{ kg]{5 . o;/L s/f/ ;Demf}tf ubf{ ;fljssf] ;]jf cjlw ;d]t hf]8L pkbfg nufotsf
;'ljwf k|bfg ug]{ u/L ;Demf}tf ug{ kfOg] 5}g . ;+:yfnfO{ ljQLo ef/ kg]{ ;]jf ;'ljwf ;DaGwL zt{x?
pNn]v ubf{ k|rlnt sfg'gL Joj:yf jf ljlgodfjnLsf] Joj:yf adf]lhd x'g] egL låljwfo'Qm / cg]sfyL{
zAb k|of]u u/L s/f/ ;Demf}tf ug{ kfOg] 5}g . ;+:yfs} sd{rf/Lx?dWo]af6 k|d'v sfo{sf/L clws[t kbdf
lgo'Qm ePsf] cj:yfdf lghn] vfOkfO cfPsf] ;]jf ;'ljwf kfpg] eP ;f] ;d]t s/f/gfdfdf pNn]v
ug'{kg]{5 . ;fy}, of] Joj:yf x'g' cufj} ul/Psf ;Demf}tfx?sf ;DaGwdf ;DalGwt n3'ljQ ljQLo
;+:yfn] o;} Joj:yf adf]lhd x'g] u/L ;fljs ;Demf}tfdf tbg'?kn] ;+zf]wg÷kl/dfh{g ug'{ kg]{5 .
^=$ sd{rf/Lx?n] kfngf ug'{ kg]{ cfr/0f ;DaGwL Joj:yf
-!_ sd{rf/Lx?n] b]xfo adf]lhdsf Go"gtd :jLsf/of]Uo cfr/0fsf] :t/ sfod ug'{ kg]{5 M–
-s_ o; a}+sn] hf/L u/]sf] cfr/0f ;DaGwL Joj:yf kfngf ug]{ arga4tf ;lxt x:tfIf/ ug'{ kg]{5 .
-v_ cf�gf] dftxtsf sd{rf/Lx?nfO{ cfr/0fsf] ljifodf lgb]{zg lbg] / hfgsf/L lng] pQ/bfloTj
ljefuLo k|d'vx?sf] x'g]5 . sd{rf/Ln] cg'zf;g jf lgod pNn+3g u/]df To;sf] k|ltj]bg
;DalGwt ljefuLo k|d'vn] sd{rf/L k|zf;g ljefunfO{ pknAw u/fpg' kg]{5 / k|zf;g ljefun]
pQm k|ltj]bgsf] clen]v ;'kl/j]If0fsf] qmddf o; a}+ssf] ;'kl/j]If0f 6f]nLnfO{ pknAw u/fpg'
kg]{5 .
-@_ sd{rf/Lx? ;+:yfsf] lxt ljk/Ltsf b]xfosf ultljlwdf ;+nUg x'g kfOg] 5}g M
-s_ sd{rf/Lx? k|ToIf jf ck|ToIf ?kdf n3'ljQ ljQLo ;+:yfsf] lxt ljkl/t x'g] s'g} klg lsl;dsf]
ultljlwdf ;+nUg x'g' x'Fb}g .
-v_ ;+:yfsf] sd{rf/L cf�gf] ljQLo :jfy{ /x]sf] u|fxs;Fusf] sf/f]af/df k|ToIf jf ck|ToIf ?kdf ;+nUg
x'g' x'Fb}g .
19
-u_ cf�gf u|fxs;Fu z]o/ :jfldTj, ;fe]mbf/, C0f lng] jf lbg] cflb s'g} lsl;dsf] ljQLo :jfy{
ufFl;Psf] 5 eg] lghn] cf�gf lgs6td ;'kl/j]IfsnfO{ tTsfn} To; s'/fsf] hfgsf/L lbg'
kg]{5 .
t/, lgs6td ;'kl/j]Ifsn] lghsf] ljQLo :jfy{ ufFl;Psf] 5 egL k|dfl0ft gu/];Dd ;fj{hlgs
?kdf lgisfzg ul/Psf z]o/÷C0fkqx?sf] sf/f]af/sf] xsdf o; lsl;dsf] k|ltjGw nfu' x'g]
5}g .
-3_ cfk"m sfo{/t /x]sf] ;+:yfsf] cltl/Qm cGo s'g} klg :yfgdf k"0f{sfnLg ?kdf Joj;fo
;~rfng ug'{ x'Fb}g .
-#_ cf+lzs ?kdf sfd ug{ :jLs[lt lng' kg]{
sd{rf/Ln] ;f] ;++:yf afx]s cGo s'g} klg ;+:yfdf cf+lzs ?kdf sfd ug{' jf cGo Joj;flos ultljlwdf
;+nUg x'g'eGbf klxn] n3'ljQ ljQLo ;+:yfsf] Joj:yfkgaf6 lnlvt :jLs[lt lng' kg]{5 . cf�gf] ;+:yfsf]
lxtdf k|lts"n c;/ gkg]{ ePdf dfq lghnfO{ cf+lzs ?kdf sfd ug{ lnlvt :jLs[lt lbg ;Sg]5 .
-$_ sd{rf/L ;~rfns÷;Nnfxsf/ x'g gkfpg] ;DaGwL Joj:yf
n3'ljQ ljQLo ;+:yf jf To:tf] ;+:yfsf] clwsf+z :jfldTj jf lgoGq0fdf /x]sf] ;+:yfsf] axfnjfnf
sd{rf/L s'g} klg Ohfhtkqk|fKt ;+:yfsf] ;~rfns÷;Nnfxsf/ x'g kfpg] 5}g .
t/, b]xfo adf]lhd x'g o; lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g M–
-s_ k|rlnt sfg'g adf]lhd Ohfhtkqk|fKt ;+:yfn] :yfkgf u/]sf] ;xfos sDkgLx?sf] ;~rfns
x'g,
-v_ g]kfn ;/sf/sf] nufgL ePsf Ohfhtkqk|fKt ;+:yfn] csf]{ s'g} Ohfhtkqk|fKt ;+:yfdf
nufgL u/]sf] sf/0fn] To:tf] Ohfhtkqk|fKt ;+:yfdf ;~rfns dgf]gog ug'{ kbf{ g]kfn
;/sf/sf] :jLs[lt lnO{ cf�gf] s'g} ;~rfns To:tf] csf]{ Ohfhtkqk|fKt ;+:yfsf] ;~rfnsdf
dgf]gog x'g, jf
-u_ gfkmf sdfpg] p2]Zo gePsf ;fdflhs ;]jfdf ;+nUg ;+:yfx? h:t}M wfld{s, ;f+:s[lts,
z}lIfs, k/f]ksf/L h:tf ;+:yfx?sf] lgodsf] kl/lwleq /xL ;~rfns x'g .
-%_ ;+/Ifssf] x}l;otdf /xg gx'g]
sd{rf/Lx?n] u|fxssf] hdLg tyf hfoh]yf ;DaGwL sf/f]af/df k|zf;s jf ;+/Ifssf] x}l;otn] ;+nUg x'g'
x'Fb}g . t/ sy+sbflrt o:tf] sfo{df ;+nUg x'g' k/]df sfo{sf/L k|d'vaf6 To;sf] lnlvt :jLs[lt lng'
kg]{5 .
-^_ kbsf] b'?kof]u ug{ gx'g]
sd{rf/Ln] cf�gf] kb / gfd b'?kof]u u/L s'g} klg lsl;dsf] JolQmut kmfObf x'g] lqmofsnfkdf ;+nUg
x'g kfOg] 5}g . sd{rf/L jf lghsf gft]bf/n] ;d]t lghx? axfn /x]sf] n3'ljQ ljQLo ;+:yf;Fu
sf/f]af/ ubf{ kfl/jfl/s ;DaGwsf] k|efj kfg{ kfOg] 5}g . ;fy}, ;fdfgx?sf] vl/b laqmL ubf{, z]o/
nufot cGo k||Tofe"lt sf/f]af/df k|fyldstf kfpg jf lbgsf nflu kbsf] pkof]u ug{ kfOg] 5}g .
-&_ ;"rgfsf] b'?kof]u ug{ gx'g]
sd{rf/Ln] ;+:yfsf] sf/f]af/sf] l;nl;nfdf k|fKt s'g} klg ;"rgfsf] b'?kof]u ug{ tyf s'g} klg
;"rLs[t ePsf] sDkgL jf ;"rLs[t x'g afFsL /x]sf] sDkgLsf] lwtf]kq Joj;foLsf] ?kdf sf/f]af/df
;+nUg x'g kfOg] 5}g . lghx?n]] sfdsf] l;nl;nfdf afx]s cfk"m dftxtsf sd{rf/LnfO{ ;d]t uf]Ko
/fVg' kg]{ ;"rgf tyf clen]vsf] hfgsf/L lbg' x'Fb}g .
-*_ clen]v / sf/f]af/sf] k|ltj]bg /fVg' kg]{
;+:yfsf] n]vf ;DaGwL clen]v / k|ltj]bg k"0f{ Pjd\ b'?:t x'g'kg]{ 5 . sd{rf/Ln] cgflws[t ?kdf
n3'ljQ ljQLo ;+:yfsf] n]vf clen]v / sfuhftdf JolQmut ?kdf yk36 ug{ kfOg] 5}g . o:tf]
u/]df lgh sd{rf/L k|rlnt sfg'g adf]lhd ;hfosf] efuLbf/ x'g]5 .
20
-(_ uf]kgLotf sfod /fVg' kg]{
-s_ sd{rf/Ln] k|rlnt sfg'g adf]lhd u|fxssf] ;"rgf / u|fxs;Fu ePsf] sf/f]af/sf] uf]kgLotf
sfod /fVg' kg]{5 . lgh ;]jfaf6 lgj[Q eO;s]kl5 klg To:tf] sf/f]af/sf] uf]kgLotf
-k|ltlnlk clwsf/, cGo kqfrf/, n]vf / u|fxs;Fu ePsf] cGo sf/f]af/sf] ljj/0f_ cf�gf] jf
c? s;}sf] ljQLo :jfy{sf] nflu k|of]u ug{ kfOg] 5}g .
-v_ s'g} u|fxssf] Joj;flos jf ljQLo ;"rgf u|fxssf] lnlvt :jLs[lt lnP/ cGo JolQm jf
;+:yfnfO{ lbg ;lsg] 5 .
t/, k|rlnt sfg'gsf] cwLgdf /xL a}+lsË sf/f]af/ ;DaGwL ljj/0fx? t];|f] kIfnfO{ pknAw
u/fpFbf uf]kgLotf eË ePsf] dflgg] 5}g .
-!)_ lgikIf / ;dfg Jojxf/ ug'{ kg]{
sd{rf/Lx?n] u|fxs;Fusf] ldqtf / ;DaGwaf6 k|efljt geO{ lgikIf Pjd\ ;dfgtfsf] cfwf/df
Jofj;flos sf/f]af/ ug'{ kg]{5 .
-!!_ lnlvt ?kdf hfgsf/L lbg' kg]{
;+:yfn] dfly n]lvP adf]lhdsf] sd{rf/Ln] cfr/0f ;DaGwL Joj:yf :jLsf/ u/]sf] tyf cfjZos b]v]df
cf�gf] cfGtl/s sfo{ k|0ffnLsf] nflu yk cfr/0f ;DaGwL Joj:yf tof/ u/L ;f] :jLsf/ u/]sf] hfgsf/L
o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefunfO{ lnlvt
?kdf hfgsf/L lbg' kg]{5 .
-!@_ cfr/0f ;DaGwL Joj:yf kfngf eP÷gePsf] hfgsf/L lbg' kg]{
sd{rf/Ln] o; lgb]{zgdf tf]lsPsf cfr/0fx? clgjfo{ ?kdf kfngf u/] gu/]sf] ljj/0f cfly{s jif{
;dfKt ePsf] !% lbgleq clgjfo{ ?kdf o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / n3'ljQ
k|j4{g tyf ;'kl/j]If0f ljefudf k7fpg' kg]{5 . s'g} sd{rf/Ln] pQm cfr/0fx?sf] kfngf gu/]df ;f]
;DaGwL ljj/0f / lghdfly ul/Psf] sf/afxL af/]sf] hfgsf/L o; a}+ssf pko{'Qm ljefudf t'?Gt
k7fpg' kg]{5 .
-!#_ sd{rf/LnfO{ shf{ k|bfg ug]{ ;DaGwdf
;+:yfn] cf�gf sd{rf/LnfO{ sd{rf/L ljlgodfjnLdf plNnlvt ;fk6L÷;'ljwfsf cltl/Qm cf�g} jf
cGo s'g} a}+s tyf ljQLo ;+:yfdf /flvPsf] d'2tL /l;b, ;'grfFbL tyf g]kfn ;/sf/÷g]kfn /fi6«
a}+sn] hf/L u/]sf] C0fkq÷jrtkqsf] lwtf]df shf{ k|bfg ug{ ;Sg]5 .
-!$_ s'g} klg a}+s tyf ljQLo ;+:yf / C0f c;"nL Gofoflws/0f nufot cGo lgsfox?af6 ul/g] lnnfd
a9fa9 nufot C0f c;"nL ;DaGwL sfo{x?df ;DalGwt a}+s tyf ljQLo ;+:yfsf sd{rf/L k|ToIf jf
ck|ToIf ?kdf ;xefuL x'g kfpg] 5}gg\ . a}+s tyf ljQLo ;+:yfn] cf�gf] sd{rf/L ;]jf
ljlgodfjnLdf ;d]t ;f]xL cg'?k kl/dfh{g ug'{ kg]{5 .
^=% sd{rf/L bIftf clej[l4 ;DaGwdf
;+:yfn] cfkm\gf sd{rf/Lx?sf]] bIftf clej[l4sf nflu k|To]s jif{ sd{rf/Lsf] s'n tna eQfsf] # k|ltzt
/sd tflnd tyf j[lQ ljsf;df vr{ ug'{ kg]{5 . o:tf] vr{ ubf{ lgDgfg';f/sf zt{x? kfngf ug'{ kg]{5 M
-s_ tflnd tyf j[lQ ljsf; vr{sf] u0fgf ubf{ ut jif{sf] s'n tna eQf vr{nfO{ cfwf/ lng' kg]{5 .
-v_ tflnd tyf j[lQ ljsf; vr{af6 ;+:yfsf ;a} sd{rf/Lx?n] bIftf clej[l4df ;dfg cj;/ k|fKt ug]{
u/L cfjZos Joj:Yff ldnfpg' kg]{5 . ;fy}, n3'ljQ ljQLo ;+:yfsf ;~rfns ;ldltn]
sd{rf/Lx?sf]] bIftf clej[l4 ;DaGwdf sfo{ljlw agfO{ nfu" ug'{ kg]{5 .
-u_ ;~rfns ;ldltsf cWoIf, ;~rfns / k|d'v sfo{sf/L clws[tsf] ljb]z e|d0f ;DaGwL s'g} klg vr{
/ cf�gf] ;+:yfsf] tkm{af6 k|ltlglwTj ub}{ ;ef jf ;Dd]ngdf ;xefuL x'Fbfsf] k|ltlglw d08nsf] vr{
o; cGtu{t ;dfj]z ug{ kfOg] 5}g .
-3_ k|fylds a}lsË sfo{ (Core Banking Functions) ;Fu k|ToIf ;DalGwt a9Ldf tLg dlxgf;Ddsf]
:jb]zL jf ljb]zL tflnd tyf uf]i7L ;DaGwL vr{ ;dfj]z ug{ kfOg]5 .
21
-ª_ tflnddf dgf]lgt÷;xefuL x'Fbf a}+ssf] lgodfg';f/ nfUg] vr{ o; cGtu{t ;dfj]z ug{ kfOg]5 .
-5_ tflnd k|bfos ;+:yfsf] 5g}f6 ubf{ To:tf] ;+:yfsf] Voflt, k|lti7f / ljZj;gLotfnfO{ cfwf/ agfpg'
kg]{5 .
-h_ :jb]zL tflnd tyf uf]i7Lsf] xsdf a}+lsª If]q;Fu ;DalGwt tflnd k|bfg ug]{ ;+:yf, g]kfn /fi6« a}+s
tyf g]kfn ;/sf/n] cfof]hgf u/]sf tflnd, uf]i7L, cg'lzIf0f sfo{qmd, ;]ldgf/ cflbdf ;xefuL
u/fpFbf nfUg] vr{ tyf ;+:yf cfkm}n] jf cf�g} cfjf;Lo tflnd s]Gb| dfkm{t \ tflnd ;~rfng ubf{
nfUg] vr{nfO{ tflnd tyf j[lQ ljsf; vr{df ;dfj]z ug{ kfOg]5 .
-em_ rfn' cfly{s jif{df sd{rf/Lx?sf]] bIftf clej[l4df tf]lsP cg';f/ vr{ x'g g;s]df To:tf] afFsL
/sdnfO{ sd{rf/Lsf]] bIftf clej[l4 sf]ifdf hDdf u/L cfufdL cfly{s jif{df vr{ ug{' kg]{5 .
-`_ ;+:yfn] cf�gf] ;+:yfdf sfo{/t ;xfos :t/b]lv clws[t :t/;Ddsf sd{rf/Lx?nfO{ a}+lsË ;DaGwL
tflnd k|bfg ug]{ Joj:yf ug'{ kg]{5 . n3'ljQ ljQLo ;+:yfn] a}+lsË If]qdf bIf hgzlQmsf] ljsf;
ug{sf nflu cf�gf] ;+:yfdf gofF egf{ ePsf sd{rf/Lx?nfO{ a}+s k|j]z u/]sf] @ jif{leq o; k|sf/sf]
tflnd k|bfg u/L ;Sg' kg]{5 .
^=^ cfGtl/s ;ldlt÷pk;ldlt ;DaGwL Joj:yf
-!_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf @@, @^, @&, ^) / ^! df ePsf] Joj:yf cg';f/
;~rfns ;ldltn] cf�gf] hjfkmb]xLdf b]xfo adf]lhd x'g] u/L ;ldlt÷pk–;ldlt u7g u/L sfd,
st{Jo / clwsf/ ;d]t tf]Sg' kg]{5 M
-s_ ;+:yfn] cf�gf] sfd sf/afxLnfO{ k|efjsf/L ?kdf ;~rfng ug{ ;~rfnssf] ;+of]hsTjdf
b]xfosf ;ldlt jf pk–;ldlt dfq u7g ug{ ;Sg]5 .
n]vfk/LIf0f ;ldlt
hf]lvd Joj:yfkg ;ldlt
sd{rf/L ;]jf ;'ljwf ;ldlt
;DklQ z'4Ls/0f cg'udg ;ldlt
-v_ v08 -s_ df h'g;'s} s'/f n]lvPsf] ePtfklg s'g} vf; k|of]hgsf] nflu ;do tf]sL
u}/–sfo{sf/L ;~rfnssf] ;+of]hsTjdf pk–;ldlt u7g ug{ eg] jfwf k'u]sf] dflgg] 5}g .
-u_ ;~rfns ;ldltsf cWoIf ;~rfns ;ldlt afx]s cGo s'g} klg cfGtl/s ;ldlt jf
pk–;ldltdf ;dfj]z x'g kfpg] 5}g .
-3_ ;DalGwt ;+:yfn] ;a} ;~rfnsx?sf] of]Uotf / cg'ej v'n]sf] Profile tof/ u/L ;f]sf]
cfwf/df ;~rfnsx?nfO{ pko'Qm ;ldltdf /fVg] Joj:yf ug'{ kg]{5 .
-ª_ ;~rfnssf] ;+of]hsTjdf ul7t ;ldlt÷pk–;ldltsf ;b:ox?sf] a}7s eQf ;~rfns ;ldlt
;/x / cGo kbflwsf/Lx?sf] eQf ;~rfnssf] eGbf sd x'g] u/L ;~rfns ;ldltn]
tf]s]adf]lhd x'g]5 .
-r_ gfoj sfo{sf/L k|d'v kbdf a9'jf jf gofF kbk"lt{ k|lqmofaf6 lgo'lQm ubf{ sfo{sf/L k|d'vsf]
l;kmfl/;df ;+:yfsf] sd{rf/L ;]jf ljlgodfjnLdf ePsf] Joj:yf cg';f/ ;~rfns ;ldltn]
ug'{ kg]{5 . gfoj sfo{sf/L k|d'v eGbf tNnf] txsf sd{rf/Lsf] a9'jf jf gofF kbk"lt{ ubf{ k|d'v
sfo{sf/L clws[tsf] lgs6td tNnf] jl/otfsf] kbflwsf/Lsf] ;+of]hsTjdf ul7t kbk"lt{
;ldltsf] l;kmfl/;df ;+:yfsf] sd{rf/L ;]jf ljlgodfjnLdf ePsf] Joj:yf cg';f/ sfo{sf/L
k|d'vn] ug]{5 .
-5_ Pp6f ;ldltdf ;+of]hs /x]sf] ;~rfns csf]{ ;ldltdf ;+of]hs x'g kfpg] 5}g .
-h_ cfGtl/s n]vfk/LIf0f ljefusf k|d'v / sd{rf/Lx?sf] sfo{;Dkfbg d"NofÍg qmdzM ;~rfns
;ldltn] / n]vfk/LIf0f ;ldltn] ug]{ u/fpg] Joj:yf ug'{ kg]{ .
-@_ n]vfk/LIf0f ;ldlt ;DaGwL Joj:yf
;~rfns ;ldltn] u}/sfo{sf/L ;~rfnssf] ;+of]hsTjdf # hgfsf] Pp6f n]vfk/LIf0f ;ldlt u7g
ug'{ kg]{5 . ;f] ;ldltsf] ;b:o ;lrj cfGtl/s n]vfk/LIf0f ljefusf] k|d'v x'g]5 / cfGtl/s
22
n]vfk/LIf0f ljefu gePsf] cj:yfdf n]vf÷ljQ ljefusf] k|d'v afx]ssf] k|d'v ;b:o ;lrj x'g]5 .
;ldltsf] a}7s # dlxgfdf sDtLdf Ps k6s a:g' kg]{5 . ;f] ;ldltn] ;+:yfsf] cfly{s cj:yfsf]
;dLIff, cfGtl/s lgoGq0f, n]vfk/LIf0f ;DaGwL sfo{qmd / n]vfk/LIf0fsf] kl/0ffd ;DaGwdf lj:t[t
5nkmn u/L n3'ljQ ljQLo ;+:yfsf] Joj:yfkgnfO{ cfjZos lgb]{zg lbg]5 . n3'ljQ ljQLo ;+:yfsf
cfGtl/s / jfx\o n]vfk/LIfsx?n] ;f] ;ldltdf l;w} kx'Fr /fVg ;Sg]5g\ . lghx?n] k]z ug]{ k|ltj]bg
/ o; ;ldltsf] k|ltj]bg pk/ n3'ljQ ljQLo ;+:yfsf] ;~rfns ;ldltn] lj:t[t 5nkmn ug'{ kg]{5 .
n3'ljQ ljQLo ;+:yfdf u7g x'g] n]vfk/LIf0f ;ldltdf sfo{sf/L k|d'vnfO{ ;b:osf] ?kdf /fVg kfOg]
5}g t/ cfjZostf k/]sf] cj:yfdf cfdlGqt ;b:osf] ?kdf af]nfpg jfwf k'u]sf] dflgg] 5}g .
;ldltsf] k|d'v pQ/bfloTj
-s_ k|rlnt sfg'g adf]lhd ;+:yfsf] ;du| ljQLo cj:yf, cfGtl/s lgoGq0f, n]vfk/LIf0f of]hgf /
cfGtl/s n]vfk/LIf0fdf cf}++NofOPsf ljifox?df cfjlws ?kdf ;dLIff u/L ;f] ;DaGwdf
ckgfpg' kg]{ sbd af/] Joj:yfkgnfO{ cfjZos lgb]{zg lbg] / ;f] ;DaGwL ;'emfj ;~rfns
;ldltdf k]z ug]{ .
-v_ afXo n]vfk/LIfsn] k]z u/]sf] n]vfk/LIf0f k|ltj]bgdf cf}+NofOPsf a'Fbf÷s}lkmotx? pk/
;dLIff u/L ;'wf/fTds sbd rfNg Joj:yfkgnfO{ lgb]{zg lbg] .
-u_ g]kfn /fi6« a}+saf6 lg/LIf0f tyf ;'kl/j]If0f u/L k|ltj]bgdf cf}NofOPsf a'Fbf÷s}lkmotx?sf]
sfof{Gjog eP÷gePsf] ;DaGwdf ;dLIff ug]{ tyf tL ljifox?sf] clen]v u/L ;~rfns
;ldltnfO{ hfgsf/L u/fpg] .
-3_ ;+:yfsf] jflif{s ljQLo ljj/0fnfO{ ;xL / oyfy{ agfpg Joj:yfkgnfO{ ;xof]u ug]{ .
-ª_ n3'ljQ ljQLo ;+:yfsf] sf/f]af/sf] x/–lx;fj ;xL / oyfy{ ePsf] ;DaGwdf ;~rfns
;ldltnfO{ ljZj:t t'Nofpg'sf] ;fy} ;Defljt bfloTj / shf{ juL{s/0f u/L ;f]sf] nflu /fVg'
kg]{ Joj:yf ;DaGwdf lgoldt ?kdf ;dLIff ug]{ .
-r_ k|rlnt sfg'g tyf g]kfn /fi6« a}+saf6 hf/L ul/Psf lgodg Joj:yfx? kfngf u/]÷gu/]sf]
;DaGwdf ;ldltn] ;dLIff ug'{sf ;fy} ;f] ;DaGwL Aoxf]/f cf�gf] k|ltj]bgdf pNn]v ug'{ kg]{ .
-5_ cfGtl/s n]vfk/LIf0f ;DaGwL lj:t[t sfo{ k|0ffnL tof/ u/L ;f]sf] cfwf/df cfGtl/s
n]vfk/LIf0f u/fpg' kg]{ .
-h_ ;+:yfsf] sfd sf/afxLdf lgoldttf, ldtJolotf, cf}lrTotf, k|efjsfl/tf h:tf s'/fx?
cjnDjg eP÷gePsf] af/] ;dLIff u/L ;~rfns ;ldltnfO{ cfjZos ;'emfj lbg] .
-em_ ;+:yfsf] q}dfl;s ljQLo ljj/0fsf] ;dLIff u/L ;~rfns ;ldlt ;dIf k|ltj]bg k]z ug]{ .
-`_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf ^! / sDkgL P]g, @)^# sf] bkmf !^% df
pNn]v ePsf sfo{x? ug]{ .
-#_ sd{rf/L ;]jf ;'ljwf ;ldlt ;DaGwL Joj:yf
;~rfns ;ldltn] Pshgf u}/–sfo{sf/L ;~rfnssf] ;+of]hsTjdf Pp6f æsd{rf/L ;]jf ;'ljwf ;ldltÆ u7g
ug{ ;Sg]5 . pQm ;ldltdf ;+:yfsf] k|d'v sfo{sf/L clws[t / n]vf ;DaGwL ljefusf ljefuLo k|d'v ;b:o
tyf hgzlQm Aoj:yfkg ;DaGwL ljefusf ljefuLo k|d'v ;b:o ;lrj x'g]5g\ . ;ldltdf cfjZostf cg';f/
cfdGq0f ul/g] ljz]if1 ;lxt a9Ldf % hgf;Dd ;b:o x'g ;Sg]5g\ .
;ldltsf] sfd st{Jo / pQ/bfloTj
-s_ ;+:yfsf] ækfl/>lds lgwf{/0f gLltÆ th'{df ug{ ;~rfns ;ldltnfO{ cfjZos ;xof]u ug]{ .
-v_ ;ldltn] ;do ;dodf ;Dk"0f{ sd{rf/Lx?sf] kfl/>lds ;+/rgfsf] cWoog tyf ljZn]if0f ug]{ / ahf/sf]
kfl/>lds ;+/rgfdf cfPsf] kl/jt{gn] n3'ljQ ljQLo ;+:yfdf kfg]{ k|efjsf ;DaGwdf lgoldt ?kn]
cWoog u/L ;~rfns ;ldlt ;dIf k|ltj]bg k]z ug]{ .
-u_ ;+:yfsf] ækfl/>lds lgwf{/0f gLltÆ adf]lhd k|rlnt sfg'g tyf gLlt lgb]{zgdf plNnlvt
Joj:yfx?sf] kfngf x'g] u/L k|d'v sfo{sf/L clws[t nufot ;Dk"0f{ sd{rf/Lx?sf] kfl/>lds j[l4 ug'{
kg]{ b]lvPdf ;f]sf] cfwf/x? ;lxt ;~rfns ;ldltdf l;kmfl/z ug]{ .
23
-3_ ;+:yfsf sd{rf/Lx?n] ;Dkfbg ug'{ kg]{ sfo{ ljj/0f, nIo / k|ult d"NofÍgsf kl/;"rsx? ;d]t ljsf;
u/L ;f] adf]lhd lghx?sf] sfo{;Dkfbg d"NofÍg k|0ffnLsf] k'g/fjnf]sg ug]{ .
-ª_ hgzlQm Joj:Yffkg ;DaGwL sfo{x? egf{, 5gf}6, lgo'lQm, kb:yfkgf, ;?jf, a9'jf, j[lQ ljsf;,
sfo{;Dkfbg d"NofÍg, k'/:sf/ tyf ;hfo / >d ;DaGw ;DaGwL of]hgf, gLlt tyf dfkb08x? tof/
u/L ;~rfns ;ldlt ;dIf k]z ug]{ .
-r_ sd{rf/L gLlt tyf sfo{/t sd{rf/L ;+/rgfsf] ;dLIff ug]{ / Succession Planning tof/ u/L
:jLs[ltsf nflu ;~rfns ;ldlt ;dIf l;kmfl/z ug]{ .
-$_ hf]lvd Joj:yfkg ;ldlt ;DaGwL Joj:yf
;~rfns ;ldltn] Ps hgf u}/sfo{sf/L ;~rfnssf] ;+of]hsTjdf Pp6f hf]lvd Joj:yfkg ;ldlt u7g ug{
;Sg]5 . ;ldltsf] ;b:ox? dWo] ;~rfng -ck/];g_ ljefusf ljefuLo k|d'v ;b:o / shf{ ljefusf
ljefuLo k|d'v jf hf]lvd Joj:yfkg ;DaGwL sfo{ ug]{ cnUu} OsfO{ ePdf ;f]sf] k|d'v ;b:o–;lrj x'g]5 .
n]vfk/LIf0f ;ldltsf ;+of]hs hf]lvd Joj:yfkg ;ldltsf] kb]g ;b:o x'g]5 . ;ldltdf cfjZostf cg';f/
cfdGq0f ul/g] ljz]if1 ;lxt a9Ldf % hgf;Dd ;b:o x'g ;Sg]5g\ . ;ldltsf] a}7s # dlxgfdf sDtLdf
Ps k6s a:g' kg]{5 .
;ldltsf] sfd st{Jo / pQ/bfloTj
-s_ ljBdfg hf]lvd klxrfg tyf Joj:yfkg k|0ffnLsf] kof{Kttf / pko'Qmtf ;DaGwdf ;~rfns ;ldltnfO{
hfgsf/L u/fpg] / pko'Qm k|0ffnLsf] ljsf;sf nflu ;'emfj lbg] .
-v_ Joj;flos ultljlwdf lglxt hf]lvdsf] :t/, hf]lvd axg Ifdtf, hf]lvd Joj:yfkgsf] nflu ljsf;
u/]sf] /0fgLlt, gLltut Joj:yf / dfu{bz{gsf] lgoldt k'g/fjnf]sg u/L ;f]sf] kof{Kttfsf ;DaGwdf
;~rfns ;ldltdf ;'emfj k]z ug]{ .
-u_ Joj:yfkgaf6 lgoldt ?kdf hf]lvd Joj:yfkg k|ltj]bg lnO{ hf]lvdsf] cf+sng, d"NofÍg, lgoGq0f
tyf cg'udg s]–s;/L eO/x]sf] 5 ;f] ;DaGwdf 5nkmn ug]{ / ;~rfns ;ldltdf cfjZos ;'emfj k]z
ug]{ .
-3_ hf]lvd ;DklQ cg';f/ k'+hLsf] kof{Kttf, Joj;flos /0fgLlt cg'?k gLltut Joj:Yffsf] kof{Kttf, ;+:yfn]
lng ;Sg] clwstd hf]lvd ;DaGwdf lgoldt ?kdf 5nkmn tyf ljZn]if0f u/L ;~rfns ;ldltnfO{
cfjZos /fo, ;'emfj lbg] .
-ª_ hf]lvd Joj:yfkgsf nflu g]kfn /fi6« a}+saf6 hf/L ul/Psf lgb]{zg÷dfu{lgb]{zg, ;+:yfn] lgwf{/0f u/]sf
cfGtl/s ;Ldf, pko'Qm k|rng cg'?k cfjZos gLlt Pjd\ ;+/rgf ljsf; ug{sf nflu ;~rfns
;ldltnfO{ ;'emfj lbg] .
-r_ ;~rfns ;ldltaf6 ePsf] clVtof/ k|Tofof]hgsf] ;Ldf tyf cf}lrTotf ljZn]if0f u/L ;~rfns
;ldltdf cfjZos ;'emfj ;lxtsf] k|ltj]bg k]z ug]{ .
-5_ ;+:yfsf] ;DklQ ;+/rgf, tL ;DklQx? kl/rfngsf] cj:yf, To;af6 k|fKt ug{ ;lsg] cfo, ;DklQx?sf]
u'0f:t/df x'g] j[l4÷x|f; / ;DklQ bfloTj ;ldlt -ALCO_ af6 ePsf sfo{x?sf] ;DaGwdf q}dfl;s
?kdf ljZn]if0f÷;dLIff u/L ;~rfns ;ldltdf k|ltj]bg k]z ug]{ .
-h_ cy{tGqsf] s'g} If]qdf pTkGg x'g] ;d:of jf kl/jt{gn] ;+:yfsf] ljQLo cj:yfdf kfg{ ;Sg] c;/sf]
;DaGwdf cWoog u/L ;f]sf] lg/fs/0fsf] nflu s]–s:tf] gLlt cjnDag ug'{ kg]{ xf] cfjZos ;'emfj
;lxt ;~rfns ;ldltdf k|ltj]bg k]z ug]{ .
-%_ ;DklQ z'4Ls/0f cg'udg ;ldlt ;DaGwL Joj:yf
;~rfns ;ldltn] Ps hgf u}/sfo{sf/L ;~rfnssf] ;+of]hsTjdf Pp6f ;DklQ z'4Ls/0f ;ldlt u7g ug{
;Sg]5 . ;ldltsf] ;b:ox? dWo] shf{ ljefusf ljefuLo k|d'v ;b:o / ;~rfng -ck/];g_ jf cg'kfngf
ljefusf ljefuLo k|d'v ;b:o–;lrj x'g]5 . ;+:yfsf] k|d'v sfo{sf/L clws[t ;ldltsf] kb]g ;b:o x'g]5 .
;ldltdf cfjZostf cg';f/ cfdGq0f ul/g] ljz]if1 ;lxt a9Ldf % hgf;Dd ;b:o x'g ;Sg]5g\ .
24
^=& cf�gf ;~rfns, z]o/wgL, sd{rf/L Pjd\ lgh;Fu ;DalGwt kmd{nfO{ shf{ k|bfg ug{ aGb]h ;DaGwL
Joj:yf
-s_ b]xfosf cj:yfdf ;+:yfsf ;~rfnsnfO{ shf{ ;fk6L÷u}/–sf]ifdf cfwfl/t ;'ljwf k|bfg ug{ aGb]h
ul/Psf] 5 M–
-!_ ;~rfns / lghsf] Psf3/ kl/jf/sf ;b:onfO{,
-@_ ;~rfns jf lghsf] Psf3/ kl/jf/sf ;b:o Joj:yfks, ;fe]mbf/, Ph]G6 jf hdfgtstf{
ePsf] jf lghsf] k|ToIf ljQLo :jfy{ ePsf] JolQm, kmd{, sDkgL jf ;+:yfnfO{,
-#_ ;~rfns jf lghsf Psf3/ kl/jf/sf ;b:on] !) k|ltzteGbf a9L z]o/ lnPsf] kmd{,
sDkgLnfO{ / ;+:yfnfO{,
-$_ ;~rfns jf lghsf Psf3/ kl/jf/sf ;b:o hdfgt a;]sf] JolQm, kmd{ sDkgLnfO{ jf
;+:yfnfO{ .
-v_ b]xfosf cj:yfdf ;+:yfsf ;+:yfks, z]o/wgL tyf sd{rf/LnfO{ shf{ tyf u}/–sf]ifdf cfwfl/t
;'ljwf k|bfg ug{ aGb]h ul/Psf] 5 M–
-!_ ;+:yfks jf ;+:yfks ;d"xsf z]o/wgL jf laqmL ePsf] s'n z]o/sf] ! k|ltzteGbf a9L z]o/
lnPsf z]o/wgL tyf lghsf kl/jf/sf ;b:o / sd{rf/LnfO{,
:ki6Ls/0f M
-c_ ;+:yfks, ! k|ltzt jf ;f]eGbf a9L z]o/ lnPsf JolQm÷kmd{÷sDkgL÷;+:yf, sfo{sf/L
k|d'v, axfnjfnf n]vfk/LIfs tyf clws[t:t/sf sd{rf/L jf To:tf JolQmsf] kl/jf/sf
;b:o jf ;~rfns dgf]lgt jf lgo'lQm ug]{ clwsf/ kfPsf kmd{, sDkgL jf ;+:yfnfO{
shf{ jf ;'ljwf k|bfg ug{ kfOg] 5}g .
-cf_ ljutdf s'n hf/L k'+hLsf] ! k|ltzt eGbf sd z]o/ wf/0f u/]sf n3'ljQ ljQLo
;+:yfsf ;+:yfks jf ;+:yfks ;d"xsf z]o/wgLnfO{ k|bfg ePsf] shf{ tyf u}/–sf]ifdf
cfwfl/t ;'ljwfsf] lj:t[t ljj/0f jfli{fs ljQLo ljj/0fdf v'nfpg' kg]{5 .
-@_ laqmL ePsf] z]o/sf] ! k|ltzteGbf a9L z]o/ lnPsf] z]o/wgL / ;+:yfsf sd{rf/L ;fem]bf/
ePsf] jf hdfgt a;]sf] jf cGo lsl;dsf] ljQLo :jfy{ ePsf] JolQm, kmd{, sDkgL jf
;+:yfnfO{,
-#_ o; a}+sn] lgb]{zg lbPsf]df afx]s ;+:yfsf z]o/wgL / sd{rf/Ln] !) k|ltzteGbf a9L z]o/
lnO{ dtflwsf/ lnPsf] kmd{, sDkgL jf ;+:yfnfO{,
-u_ pka'Fbf g+= -s_ tyf -v_ df h'g;'s} s'/f n]lvPsf] ePtfklg sfo{sf/L k|d'vsf] xsdf ;Demf}tfkqdf
pNn]v eP adf]lhd / ;+:yfsf sd{rf/Lx?nfO{ ;+:yfsf] sd{rf/L ;]jf ljlgodfjnL cg';f/
;'ljwfo'Qm ;fk6L k|bfg ug{ of] lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g .
pko{'Qm Joj:yfsf cltl/Qm ;/sf/sf] 3f]lift p2]Zo k'/f ug{ :yfkgf ePsf ljsf;d"ns ;+:yf jf
sDkgLnfO{ shf{ k|bfg ug{ o; a}+sn] 5'6 lbg ;Sg]5 .
-3_ o; a}+saf6 yf]s shf{ dfq sf/f]af/ ug]{ Ohfhtkq kfPsf ;+:yfsf] ;+:yfut ;+:yfks
z]o/wgLx?nfO{ ;f]xL ;+:yfaf6 yf]s shf{ k|jfx ug{ 5'6 k|bfg ul/Psf] 5 .
o:tf] C0fL ;+:yfaf6 yf]s shf{ sf/f]af/ ug]{ ;+:yfsf] ;~rfns ;ldltdf k|ltlglwTj ePsf] cj:yfdf
;d]t yf]s shf{ k|jfx ug{ jfwf kg]{ 5}g .
^=* cfrf/;+lxtf tyf ;'zf;g ;DaGwL Joj:yf
-!_ n3'ljQ ljQLo ;+:yfx?sf] ;d]t ;'zf;g sfod ug]{ sfo{df e"ldsf /x]sf] x'Fbf ;'zf;g P]gsf] efjgf
cg';f/ cf–cf�gf] ;+:yfdf cfrf/;+lxtf lgdf{0f u/L nfu' ug'{ kg]{5 .
-@_ cf–cf�gf] ;+:yfdf ;'zf;gsf] l:yltaf/] dfl;s ?kdf cg'udg ug]{ Aoj:yf ug'{ kg]{5 .
25
-#_ o; a}+ssf] lg/LIf0f k|ltj]bgdf p7fOPsf ljifox?nfO{ tbf?stfsf ;fy sfof{Gjog ug'{ kg]{5 .
^=( :jM3f]if0ff ;DaGwL Joj:yf
-s_ ;+:yfsf ;~rfnsx?n] cf�gf] af/]df o;};fy ;+nUg :j3f]if0ff -Self-declaration_ u/]÷u/fPsf]
ljj/0f -cg';"rL ^=!_ ;lxtsf] hfgsf/L tyf ;DalGwt ;+:yfn] cf�gf ;~rfnsx?sf] ;DaGwdf
cg';"rL ^=@ adf]lhdsf] ljj/0f tof/ u/L cBfjlws u/L /fVg' kg]{5 .
-v_ ;+:yfn] cf�gf] ;+:yfsf] ;~rfnsn] cfkm" jf cf�gf] kl/jf/sf ;b:o tyf cf�gf] jf kl/jf/sf]
:jfldTjdf /x]sf] kmd{÷sDkgLsf] gfddf ljleGg a}+s tyf ;+:yfx?af6 lnPsf] shf{ ;DaGwL
:j3f]if0ff ljj/0f jflif{s ?kdf cfly{s jif{ ;dfKt ePsf] ldltn] #% lbgleq ;~rfns ;ldltdf k]z
u/L cBfjlws u/L /fVg' kg]{5 .
^=!) cf�gf] lgodfjnLdf tf]lsP adf]lhd ;~rfns ;ldltsf] cWoIf, ;~rfns, j}slNks ;~rfns a}7sdf
pkl:yt eP afkt kfpg] a}7s eQf, ;~rfns sfo{sf/L eO{ sfo{ u/]df kfl/>lds ;d]t / 6]lnkmf]g,
df]jfOn tyf kqklqsf vr{ Pjd\ ;+:yfsf] sfddf :jb]z / ljb]zdf e|d0f ubf{ nfUg] vr{ h:tf cGo
;'ljwf afx]s u}/–sfo{sf/L cWoIf tyf cGo ;~rfnsx?n] JolQmut kmfObf x'g] cfly{s / u}/–cfly{s s'g}
klg k|s[ltsf ;'ljwf lng kfOg] 5}g . o;/L cfly{s / u}/–cfly{s ;'ljwf lnPsf] v08df a}+s tyf ljQLo
;+:yf ;DaGwL P]g, @)&# sf] bkmf @# sf] pkbkmf -!_ sf] Joj:yf pNn+3g u/]sf] dfgL ;DalGwt
;~rfnsaf6 c;'npk/ ul/g]5 .
^=!! Ohfhtkqk|fKt ug]{ qmddf /x]sf n3'ljQ ljQLo ;+:yfsf k|:tfljt ;~rfns÷jf k|jGw ;~rfnsx?n]
ljQLo sf/f]af/ ug]{ Ohfhtkqk|fKt gu/];Dd s'g} klg k|sf/sf] kfl/>lds, eQf tyf cGo cfly{s ;'ljwfx?
lng kfOg] 5}g . k|:tfljt ;+:yfdf sfo{/t sd{rf/Lx?n] k|:tfljt ;~rfns ;ldltn] lg0f{o u/] adf]lhdsf]
kfl/>lds lng eg] afwfkg]{ 5}g . ljQLo sf/f]af/sf] Ohfhtkqk|fKt u/L ;s]sf t/ ;j{;fwf/0fdf
;fj{hlgs z]o/ lgisfzg gu/]sf ;+:yfsf ;~rfns, k|jGw ;~rfns, k|d'v sfo{sf/L clws[t tyf k|d'v
sfo{sf/L clws[tsf] lgs6td tNnf] jl/otfsf clwsf/Ln] k|fKt ug]{ kfl/>lds, eQf tyf cGo cfly{s
;'ljwfx? pQm ;+:yfsf] ;j{;fwf/0f z]o/wgLsf] k|ltlglwTj ePsf] k|yd ;fwf/0f;ef ;DkGg geP;Dd j[l4
ug{ kfOg] 5}g .
^=!@ clVtof/ k|fKt lgsfon] s'g} JolQm tyf lgh ;xefuL x'g] jf ePsf] ;fem]bf/L kmd{, sDkgL tyf ;+:yfx?
;d]tnfO{ ljkIfL agfO{ d'2f bfo/ u/]df ;f] JolQm tyf lghsf ;fem]bf/L kmd{nfO{ n]vfk/LIfsdf lgo'Qm ug{
kfOg] 5}g . t/, ;kmfO{ kfPsf] v08df cflwsfl/s kq k|fKt eP kl5 n]vfk/LIfsdf lgo'Qm ug{ ;lsg]5 .
d'2f bfo/ x'g' cl3 n3'ljQ ljQLo ;+:yfsf] ;fwf/0f;efaf6 n]vfk/LIfs lgo'lQm ePsf] xsdf eg] lgwf{l/t
sfd ;DkGg ug{ o; Joj:yfn] s'g} afwf kg]{ 5}g .
^=!# ;+:yfsf] Ps k|ltzt jf ;f] eGbf a9L ;]o/ wf/0f u/]sf ;]o/wgL jf lghsf] JolQmut jf ;fem]bf/L kmd{n]
n]vfk/LIf0f u/]sf] kmd{÷sDkgL÷;+:yfnfO{ ;DalGwt n3'ljQ ;+:yfn] C0f k|bfg ug{ kfOg] 5}g .
^=!$ ;+:yfut ;fdflhs pQ/bfloTj ;DaGwdf M
;+:yfn] ;+:yfut ;fdflhs pQ/bfloTj ;DaGwL sfo{df yk lqmofzLn x'g cf�gf] x/]s cfly{s aif{sf] v'b
d'gfkmfsf] sDtLdf ! k|ltzt /sd 5'§\ofO{ ;+:yfut ;fdflhs pQ/bfloTj sf]ifdf hDdf ug'{ kg]{5 . ;f]
sf]ifdf hDdf ePsf] /sd lgDgfg';f/ x'g] u/L csf]{ cfly{s jif{df vr{ ug]{ Joj:yf ldnfpg' kg]{5 .
-s_ ;+:yfut ;fdflhs pQ/bfloTj sf]ifaf6 b]xfosf If]qx?df vr{ ug{ ;lsg]5 M
-!_ ;fdflhs kl/of]hgfx?df x'g] vr{ M lzIff, :jf:Yo, b}jL k|sf]k Joj:yfkg, jftfj/0f ;+/If0f,
;f+:s[lts k|a4{g, b'u{d If]qdf k"jf{wf/ ;'wf/, ;fdflhs ?kn] lk5l8Psf ju{sf] cfo cfh{g
Ifdtf clej[l4, ljQLo ;fIf/tf ;DaGwL sfo{qmd cflbdf ug]{ k|ToIf tyf ck|ToIf vr{ .
kl/of]hgf 5gf}6 ubf{ ;DalGwt If]qdf sfo{ ul//x]sf ljlzli6s[t ;+:yfx?af6 ;fj{hlgs
;"rgf dfkm{t\ k|:tfj dfu u/L 5gf}6 ug'{ kg]{5 .
-@_ k|ToIf cg'bfg vr{ M clt ljkGg ju{sf nflu lzIff tyf :jf:Yodf x'g] vr{ Joxf]l/lbg] u/L x'g]
k|ToIf cg'bfg vr{ jf To:tf If]qdf ;+nUg tyf lqmoflzn ;+:yfx?sf] ef}lts ;+/rgf lgdf{0f,
;fwg vl/b ;~rfng vr{ cflbdf lbOg] k|ToIf cg'bfg vr{ .
26
-#_ lbuf] ljsf; nIo M g]kfnsf] lbuf] ljsf; nIo, @)!^–@)#) -Sustainable Development
Goals, 2016-2030_ n] klxrfg u/]sf !& j6f If]qx?df tf]lsPsf nIox?sf] k|flKtdf ;xof]u
x'g] u/L ul/g] cGo k|ToIf tyf ck|ToIf vr{x? .
-$_ n3'ljQ ljQLo ;+:yfn] cf�gf] ;+:yfdf sfo{/t sd{rf/Lx?sf nflu Child Day Care Centre
sf] Joj:yf ubf{ nfUg] vr{ .
-%_ Joj;flos ?kdf :yfkgf ePsf jfx]ssf cgfyfno, afndlGb/ / j[4f>dnfO{ lbOPsf] cg'bfg
tyf ul/Psf vr{x? .
-v_ ;+:yfsf] a|f08 k|j4{g x'g] u/L ul/g] vr{ o; sf]ifaf6 Joxf]g{ kfOg] 5}g . t/, ;+:yfut ;fdflhs
pQ/bfloTjdf u/]sf] vr{df ;+:yfsf] gfd ;f}hGosf] ?kdf pNn]v ug{ eg] afwf k'u]sf] dflgg] 5}g .
-u_ ;+:yfn] ;+:yfut ;fdflhs pQ/bfloTjdf vr{ ubf{ Ps} ef}uf]lns If]q tyf ljifo
-h:t}M lzIff, :Jff:Yo cflb_ df dfq ;Lldt geO{ cf�gf] sfo{If]qleqsf ;j} ef}uf]lns If]q tyf
ljifox?df Gofof]lrt 9Ën] vr{ ug]{ Joj:yf ldnfpg' kg]{5 .
-3_ ;~rfns ;ldltsf ;b:ox?nfO{ JolQmut tyf /fhg}lts nfe x'g] u/L vr{ ug{ kfOg] 5}g .
-ª_ ;~rfns ;ldltn] ;+:yfut ;fdflhs pQ/bfloTjsf nflu o; Joj:yf cg';f/ klxrfg x'g] If]qx?,
;f] If]qdf vr{sf nflu k|fKt x'g] k|:tfj d"NofÍg ug]{ k|lqmof, sf]ifsf] ;~rfng tyf Joj:yfkg
k|lqmof nufotsf laifox? ;d]6L 5'§} sfo{ljlw agfO{ nfu' ug'{ kg]{5 .
-r_ ;+:yfn] o:tf] sf]ifsf] Joj:yf tyf ;f]af6 ePsf] vr{ ;DaGwL hfgsf/L cf�gf] jflif{s ljQLo
ljj/0fsf] n]vf ;DaGwL l6Kk0fL cGtu{t v'nfpg' kg]{5 .
^=!% ;DklQ ljj/0f tyf :j3f]if0ff ;DaGwL Joj:yf
;+:yfn] cfk\mgf ;~rfns, k|d'v sfo{sf/L clws[t tyf clws[t :t/sf sd{rf/Lx? / lghsf kl/jf/sf]
gfddf /x]sf] rncrn ;DklQ / a}+s tyf ljQLo ;+:yfaf6 lnPsf] C0fsf] ljj/0f x/]s cfly{s jif{ ;dfKt
ePsf] #% lbgleq cBfjlws u/L /fVg'kg]{5 . ;fy}, Ohfhtkqk|fKt ;+:yfn] k|d'v sfo{sf/L clws[t tyf
clws[t :t/sf sd{rf/Lx? lgo'lQm ubf{ ;DalGwt JolQm;Fu o; lgb]{zgsf] cg';"rL g+= 3 ^=# adf]lhdsf]
:j3f]if0f u/fpg' kg]{5 .
^=!^ ;+3Lo ;+/rgf adf]lhdsf] :yfgLo, k|fb]lzs jf ;+3Lo txsf] kbflwsf/Ldf lgjf{lrt JolQmx? o; a}+saf6
Ohfhtkqk|fKt ;+:yfdf ;~rfns /xFbf ;+:yfut ;'zf;gsf] kIf sdhf]/ x'g] x'Fbf To:tf kbflwsf/Lx?n]
kbdf axfn /x'~h]n a}+s tyf ljQLo ;+:yfsf] ;~rfns ;ldltdf k|ltlglwTj ug{ kfpg] 5}gg\ .
^=!&= ;~rfns ;ldltsf ;b:o / k|d'v sfo{sf/L clws[tx?sf] lgo'lQm ;DaGwdf b]xfoadf]lhdsf] gLltut
Joj:yf ul/Psf] 5 M
!= s'g} Pp6f Ohfhtkqk|fKt ;+:yfdf ;+rfns /x]sf] JolQm k|rlnt Joj:yfsf] cwLgdf /xL sfo{sfn yk
ePsf] cj:yfdf jfx]s ;+rfns kbjf6 h'g;'s} sf/0fjf6 x6]df sDtLdf ^ dlxgfsf] ;do Joltt
geO{ o; a}+sjf6 Ohfhtkqk|fKt ;+:yfdf ;+rfns nufot cGo s'g} klg x}l;otdf sfo{ ug{ kfpg]
5}g .
@= s'g} ;+rfns cf�gf] kbfjlw ;dfKt gxF'b} h'g;'s} sf/0fjf6 x6]df To:tf] JolQm k'gM ;f]xL sfo{sfnleq
;f]xL ;+:yfsf] ;+rfns kbdf lgjf{lrt jf dgf]lgt x'g kfpg] 5}g .
#= o; a}+sjf6 Ohfhtkqk|fKt ;+:yfdf sfo{/t k|d'v sfo{sf/L clws[t k|rlnt Joj:yfsf] cwLgdf /xL
k'glg{o'lQm kfPsf] cj:yfdf jfx]s h'g;'s} sf/0fn] cf�gf] ;]jfaf6 lgj[Q ePkl5 sDtLdf ^ dlxgfsf]
cjlw Joltt geO{ s'g}klg Ohfhtkqk|fKt ;+:yfdf k|d'v sfo{sf/L clws[t x'g kfpg] 5}g . ;fy},
k|d'v sfo{sf/L clws[t h'g;'s} sf/0fjf6 x6]df To:tf] JolQm k'gM ;f]xL sfo{sfn jf ^ dlxgfdWo] h'g
a9L x'G5 ;f] cjlw Joltt geO{ ;f]xL ;+:yfdf ;+rfns nufot cGo s'g} klg x}l;otdf sfo{ ug{
kfpg] 5}g .
^=!* ;+:yfn] k'/:sf/ jf ;Ddfg u|x0f ug]{, ;+:yfsf ;+rfns ;ldltsf cWoIf, ;b:o / k|d'v sfo{sf/L clws[tn]
ljb]z e|d0f ug]{ ;DaGwdf b]xfo jdf]lhdsf] gLltut Joj:yf ul/Psf] 5 .
!= k'/:sf/ jf ;Ddfg u|x0f ug]{ ;DaGwdfM
27
s_ ;+:yfn] k|ToIf jf ck|ToIf ?kdf cfly{s ;xfotf, rGbf jf cGo s'g} klg k|sf/sf] z'Ns jf
ljQLo of]ubfg u/]sf] cfwf/df dfq ;f]sf] k|ltkmn :j?k s'g} klg ljb]zL lgsfoaf6 k'/:sf/
jf ;Ddfg u|x0f ug{ kfOg] 5}g .
v_ s'g} klg ljb]zL lgsfoaf6 k'/:sf/ jf ;Ddfg u|x0f ug'{ kbf{ o; a}+ssf] k"j{ :jLs[lt lng'
kg]{5 . o;/L :jLs[lt lnbf k'/:sf/ jf ;Ddfg k|bfg ug]{ ljb]zL lgsfosf] j}wflgs x}l;ot
Pjd\ cflwsfl/stf k'i6L x'g] sfuhft ;d]t ;DalGwt Ohfhtkqk|fKt ;+:yfn] o; a}+s
;dIf k]z ug'{kg]{5 .
u_ k'/:sf/ jf ;Ddfg u|x0f ug]{ k|of]hgfy{ e|d0f ug]{ a}+ssf kbflwsf/Lsf] e|d0f nufotsf] vr{
ldtJooL x'g'kg]{5 .
@= ;+:yfsf ;+rfns ;ldltsf cWoIf, ;b:o / k|d'v sfo{sf/L clws[tsf] ljb]z e|d0f ;DaGwL
Joj:yfnfO{ yk Jojl:yt agfpg ;DalGwt Ohfhtkq k|fKt ;+:yfn] o; ;DaGwL sfo{ljlw agfO nfu"
ug'{kg]{5 / To:tf] sfo{ljlwdf cGo cfjZos ljifox?sf cltl/Qm b]xfo adf]lhdsf] Joj:yf sfod
u/]sf] x'g'kg]{5 .
s_ e|d0fsf] p2]Zo, pkof]lutf nufotsf kIfx?df ;DalGwt ;+:yfsf] ;+rfns ;ldltaf6
lg0f{o ePsf] x'g'kg]{5 .
v_ ;+:yfsf ;+rfns ;ldltsf cWoIf, ;b:o / k|d'v sfo{sf/L clws[t ;+:yfsf] sfd;Fu
;DalGwt ljifodf ljb]z e|d0fdf hfg' kbf{ e|d0f ul/g] d'n's, e|d0fdf hfg] kbflwsf/Lsf]
gfd, e|d0f cjlw, e|d0fsf] ljifo, e|d0f ubf{ nfUg] vr{ Pjd\ ;DalGwt Ohfhtkqk|fKt
;+:yfnfO{ x'g] nfe ;d]tsf] ljZn]if0f ug'{kg]{5 .
u_ ljb]z e|d0f sfo{qmd ldtJooL x'g] u/L ;DkGg ug'{kg]{5 .
-3_ ljb]z e|d0faf6 kms]{sf] !% lbgleq ;f]sf] k|ltj]bg tof/ u/L ;+:yfdf k]z ug'{ kg]{5 .
7= ;"kl/j]IfsLo lgb]{zg nfu' ug]{ sfo{ tflnsf ;DaGwL Joj:yf
&=! :ynut lg/LIf0f k|ltj]bg k|fKt ePsf] ldltn] a9Ldf #) lbgleq n3'ljQ ljQLo ;+:yfsf] ;~rfns
;ldltn] pQm k|ltj]bgdf plNnlvt s}lkmotx?sf] ;'wf/ tyf lbPsf lgb]{zgx?sf] kfngf u/L ;f] lg/LIf0f
k|ltj]bgdf p7fOPsf a'Fbfx?sf] ;'wf/sf] l:ylt ;lxtsf] k|ltlqmof o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf
k7fpg' kg]{5 . tf]lsPsf] ;doleq cfjZos ;'wf/ u/L k|ltlqmof k7fpg g;Sg] cj:Yff ePdf o; a}+ssf]
:jLs[lt lnO{ k|fKt ePsf] cjlwleq pQm k|ltj]bg o; a}+sdf k]z ug'{ kg]{5 .
&=@ lg/LIf0f k|ltj]bg dfk{mt yk shf{ gf]S;fgL Joj:yf ug]{ lgb]{zg k|fKt ePdf rfn' q}dfl;s lx;fjdf yk
shf{ gf]S;fgL Joj:yf u/L ;f]sf] hfgsf/L o; a}+sdf lbg' kg]{5 .
&=# lg/LIf0f k|ltj]bg dfk{mt lgb]{zg k|fKt ePsf] ldltn] tL; lbgleq ;+:yfn] tLg dlxgf jf ;f]eGbf a9L
cjlwn] efvf gf3]sf shf{x?sf] l:ylt ;'wfg]{ of]hgf agfO{ o; a}+ssf n3'ljQ k|j4{g tyf ;'kl/j]If0f
ljefudf k]z ug'{ kg]{5 . ;f] cjlwleq o; a}+saf6 lg/LIf0f eO{ yk lgb]{zg k|fKt ePdf juL{s[t shf{x?sf]
/sd / juL{s/0fdf cfPsf] kl/jt{g ;dfj]z ePsf] ;+zf]lwt of]hgf #) lbgleq o; a}+ssf] n3'ljQ k|j4{g
tyf ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .
&=$ k'FhLsf]if kof{Kt gePsf] cj:yfdf lg/LIf0f k|ltj]bg dfk{mt lgb]{zg k|fKt ePsf] a9Ldf #% lbgleq n3'ljQ
ljQLo ;+:yfn] kof{Kt k'FhLsf]if sfod /fVgsf] nflu b]xfosf ljifox? ;d]t ;dfj]z ePsf] lnlvt k'FhL
of]hgf o; a}+ssf] n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 M–
-s_ kof{Kt k'FhLsf]if sfod ug{sf nflu xfn / eljiodf cfjZos kg]{ k'FhLsf] ljj/0f,
-v_ juL{s[t tyf k'gMjuL{s[t ;DklQsf] ljj/0f,
-u_ ;l~rt gfkmfsf] cg'dflgt /sd,
-3_ o; ;DaGwL lgb]{zgdf Joj:yf eP cg';f/ eljiodf cfjZos kg]{ k'FhL k'/f ug{ Joj:yf ul/Psf]
cltl/Qm ;|f]t / ;do tflnsf .
&=% ;+:yfn] ljBdfg gLlt, lgod tyf sfg'gL k|fjwfgsf] bfo/fleq sfo{ ;Dkfbg u/L cfGtl/s lgoGq0f
k|0ffnLdf k|efjsf/Ltf Nofpg ;lsg] u/L sfo{ljlwsf] ljsf; ug'{ kg]{5 . pQm sfo{ljlw cGtu{t slDtdf
b]xfosf ljifox? ;dfj]z ePsf] x'g' kg]{5 M–
28
-s_ ;+:yfsf]] oyfy{ cj:yfsf] lrq0f ug]{ tyf ;DklQ ;'/lIft x'g] u/L n3'ljQ ljQLo ;+:yfsf]]] Joj:yfkg
tyf n]vf lgoGq0f k|0ffnLsf] ;dLIff ;DaGwL sfo{ljlw .
-v_ tYofÍsf] ljZj;lgotf hfFr ug]{ sfo{ljlw .
-u_ shf{ k|jfx, t/ntf Joj:yfkg, k'FhLsf]ifsf] kof{Kttf, sd{rf/L, Joj:yfkg ;"rgf k|0ffnLsf ;fy} n3'
ljQLo lgod sfg'gx?sf] kfngf ;DaGwL Jojxf/ hfFra'em ug]{ sfo{ljlw .
-3_ ;DklQsf] u'0f:t/ ;dLIff sfo{ljlw .
-ª_ ljQLo hf]lvd Joj:yfkg -t/ntf, ;DklQ÷bfloTj_ sf] ;dLIff ;DaGwL sfo{ljlw .
&=^ o; a}+saf6 ;+:yfsf] sf/f]af/ / k|ult ljj/0f ;DaGwdf lg/Gt/ ?kdf cg'udg ul/g] 5 . o; a}+sn]]
;DalGwt n3'ljQ ljQLo ;+:yfsf] lqmofsnfk, of]hgf, gLlt tyf o; a}+sn] lbPsf] lgb]{zg sfof{Gjogsf]
cg'udg u/L lbPsf] ;'emfj ;DalGwt ;+:yfn] sfof{Gjog ug'{ u/fpg' kg]{5 . ;fy} o; a}+sn] lgb]{zg lbPsf]
cj:Yffdf cw{jflif{s k|ult ljj/0f / lgb]{zgsf] sfof{Gjog l:yltsf] k|ltj]bg ;d]t tf]lsPsf] cjlwleq
pknAw u/fpg' kg]{5 .
8= nufgL ;DaGwL Joj:yf
*=! ;+:yfn] ;/sf/L ;'/If0fkq, g]kfn /fi6« a}+s C0fkqdf nufgL ug]{ gLlt tyf sfo{ljlw ;~rfns ;ldltaf6
:jLs[t u/fP/ dfq nfu" ug'{ kg]{5 .
*=@ ;+:yfn] ;j{;fwf/0fdf z]o/ laqmL u/L g]kfn lwtf]kq ljlgdo ahf/df ;"rLs[t eO;s]sf] ;+ul7t ;+:yfsf]
z]o/ tyf l8a]~r/df dfq nufgL ug{' kg]{5 .
t/, ;+:yfn] lwtf]kq ljlgdo ahf/df ;"rLs[t eOg;s]sf] s'g} ;+ul7t ;+:yfsf] z]o/ tyf l8a]~r/df nufgL]
u/]df nufgL u/]sf] ldltn] @ jif{leq pQm z]o/ tyf l8a]~r/ ;"rLs[t gePsf] v08df nufgL eP a/fa/sf]
/sd nufgL ;dfof]hg sf]ifdf hDdf ug'{ kg]{5 . To:tf] sf]ifdf /x]sf] /sd pQm z]o/ tyf l8a]~r/ ;"rLs[t
geP;Dd cGo pkof]u ug{ kfOg] 5}g .
t/, Nepal Finsoft Company Ltd. df ul/Psf] z]o/ nufgLsf ;DaGwdf eg] nufgL ;dfof]hg
sf]if v8f ug'{ kg]{ 5}g .
*=# ;+:yfn] s'g} Ps ;+ul7t ;+:yfsf] z]o/ tyf l8a]~r/df nufgL ubf{ 7Ls cl3Nnf] qodf;df sfod k|fylds
k'FhLsf]]] !) k|ltztdf ga9\g] u/L / ;j} ;+ul7t ;+:yfx?sf] z]o/ tyf l8a]~r/df a9Ldf cf�gf] k|fylds
k'FhLsf]]]] #) k|ltztdf ga9\g] u/L nufgL ug'{ kg]{5 . To;}u/L n3'ljQ ljQLo ;+:yfn] ;+ul7t ;+:yfx?sf]
z]o/ tyf l8a]~r/df nufgL ubf{ nufgL x'g] ;+:yfsf] r'Qmf k'FhLsf] !) k|ltzt;Dd dfq nufgL ug'{ kg]{5 .
nufgL ubf{sf] cj:yfdf tf]lsPsf] ;LdfeGbf a9L nufgL u/]sf] kfOPdf o;/L a9L nufgL ePsf] /sd
a/fa/ k'FhLsf]if u0fgf ubf{ k|fylds k'FhLaf6 36fO{ k'FhLsf]if sfod ul/g]5 .
*=$ æ3Æ ju{sf ;+:yfx?n] æ3Æ ju{s} cGo ;+:yfx?åf/f hf/L ePsf z]o/ ;'/If0fkq jf cGo s'g} k'FhL pks/0fx?df
nufgL ug{ kfOg] 5}g .
*=% ;+:yfsf] z]o/ tyf l8a]~r/ sf/f]af/nfO{ lgb]{zg kmf=g+= *=!, *=@ / *=# adf]lhd k|To]s sDkgLsf] cnu\
cnu\ 5'6\ofO{ vl/b d"No jf ahf/ d"NodWo] h'g sd x'G5 To;sf] cfwf/df cw{jflif{s ?kdf d"NofÍg u/L
cf�gf] ;DklQdf b]vfpg' kg]{5 .
t/, s'g} sDkgLsf] z]o/ tyf l8a]~r/sf] vl/b d"NoeGbf ahf/ d"No sd eO{ km/s kg{ cfPsf] /sdnfO{
gfkmf÷gf]S;fg lx;fadf vr{ n]vL nufgLdf æ;Defljt xfgL afkt Joj:yfÆ zLif{sdf hDdf ug'{ kg]{5 .
*=^ :jk|of]hgsf] nflu crn ;DklQ vl/b÷lgdf{0fsf] ;DaGwdf
;+:yfn] cf�gf] k|of]hgsf] lgldQ cfjZos k/]df afx]s crn ;DklQ vl/b ug{ u/fpg x'Fb}g . n3'ljQ
ljQLo ;+:yfn] cf�gf] k|of]hgsf] lgldQ hUuf, ejg jf b'j} cfjZos k/]df b]xfosf zt{x?sf] clwgdf /xL
vl/b jf lgdf{0f ug{ ;Sg]5 .
-s_ ;+:yf ;+:yfkgf ubf{sf] ;Dk"0f{ k"j{ ;~rfng vr{ (Pre operating expenses) ckn]vg eO;s]sf] x'g'
kg]{5 .
29
-v_ k|aGwkq÷lgodfjnLdf pNn]v eP adf]lhdsf] z]o/ ;j{;fwf/0fdf hf/L ul/;s]kl5sf] klxnf] ;fwf/0f
;ef ;DkGg ePsf] x'g' kg]{5 .
-u_ ljut b'O{ jif{b]lv lg/Gt/ v'b d'gfkmfdf ;~rfng ePsf] / ;l~rt gf]S;fgLdf g/x]sf] x'g'kg]{5 .
-3_ o; a}+sn] hf/L u/]sf] lgb]{zg adf]lhd k'FhLsf]if kof{Kt /x]sf] x'g' kg]{5 .
-ª_ hUuf, ejg jf b'j} vl/b tyf ejg lgdf{0f ubf{ k|ltk6s cf�gf] k|fylds k'FhLsf] !% k|ltztsf]
;Ldfleq /xL ug'{kg]{ 5 .
-r_ v08 -s_ b]lv -ª_ ;Dd plNnlvt cj:yf k'/f gu/L hUuf, ejg jf b'j} vl/b jf lgdf{0f u/]df ;f]
a/fa/sf] /sd k|fylds k'FhLsf]if u0fgf ubf{ 36fpg' kg]{5 .
-5_ hUuf, ejg jf b'j} vl/b u/]sf] jf ejg lgdf{0f ;DkGg ePsf] ldltaf6 # jif{;Dd cf�gf] k|of]udf
gcfPdf ;f] a/fa/sf] /sd k|fylds k'FhLsf]if u0fgf ubf{ 36fpg' kg]{5 .
-h_ To:tf] hUuf, ejg jf b'j} cf�gf] k|of]hgdf gcfpg] b]lvPdf laqmL ug'{kg]{ 5 .
9= tYofÍ ljj/)f ;DaGwL Joj:yf
b]zsf] cfly{s, df}lb|s Pj+ a}lsª ultljlwsf] d"NofÍg tyf ljZn]if0f ug'{sf ;fy} Ohfhtkqk|fKt ;+:yfsf]
;'k/Lj]If0f ug]{ ;Gbe{df a}+lsË tyf ljQLo tYofÍsf] dxTjk"0f{ e"ldsf /xg] x'Fbf ;dod} z'4 /
oyfy{k/s tYofÍ ljj/0fx? pknAw u/fpg g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/
k|of]u u/L g]kfn /fi6« a}+sdf k]z ug'{ kg]{ tYofÍ ;DaGwL Joj:yf ;DaGwdf b]xfosf] lgb]{zg hf/L ul/Psf]
5 M–
1. cg';"rL–3 (=! df pNn]lvt ljj/0fx? ;f]xL cg';"rLdf tf]lsPsf] cjlwleq o; a}+ssf] web address df
log in u/L k|fKt lgb]{zg cg';f/ Posting jf Upload ug'{ kg]{5 .
2. cg';"rL–3 (=@ df pNn]lvt ljj/0fx? o; a}+ssf] j]a;fO6df /flvPsf] Excel sheet df tof/ kf/L ;f]xL
cg';"rLdf tf]lsPsf] cjlwleq o; a}+ssf] web address df log in u/L Bulk Upload ug'{kg]{5 . Excel
sheet df ;+nUg gePsf kmf/fdx? 5'§} PS;]ndf cfwl/t kmf/fdx? agfO{ lgb]{zg cg';f/ k7fpg'kg]{ 5
. o:tf] tYofÍ ljj/0f g]kfnL efiffdf k7fpFbf clgjfo{ ?kdf Bishall Font df k7fpg' kg]{5 . Bishall
Font o; a}+ssf] j]j;fO6 www.nrb.org.np af6 ;d]t 8fpgnf]8 ug{ ;lsg]5 .
3. ;DalGwt ;'kl/j]If0f ljefun] dfu u/]sf] v08df pk/f]Qm tYofÍ ljj/0fsf] Hard Copy ;DalGwt
clws[tsf] ;lx5fk u/L k7fpg' kg]{5 .
4. o; a}+sdf tYofÍ k7fpg] k|of]hgsf nflu Pshgf 5'§} kbflwsf/L tf]sL lghsf] gfd, kmf]g g+= / Od]n
7]ufgf ;lxtsf] hfgsf/L o; a}+snfO{ pknAw u/fpg' kg]{5 . tYofÍ ljj/0f k7fp+bf tf]lsPsf]
kbflwsf/Lsf] gfd, kmf]g g+= / Od]n 7]ufgf ;d]t pNn]v ug'{ kg]{5 .
5. ;+:yfx?n] o; lgb]{zg cg'?k k7fpg' kg]{ tYofÍ tf]lsPsf] ;doleq gk7fPdf jf af/Daf/ unt
tYofÍ k7fPdf a}+s tyf ljQLo ;+:yf ;DjGwL P]g, @)&# sf] bkmf !)) jdf]lhd sf/jfxL x'g]5 .
10= ;+:yfks z]o/ gfd;f/L jf v/Lb÷laqmL jf xs x:tfGt/)f ;DaGwL Joj:yf
!)=! ;+:yfks / ;+:yfks ;d"xsf] z]o/ lnPsf JolQmsf] d[To' ePdf jf k|rlnt sfg'g adf]lhd kfl/jfl/s
c+zaG8f ePdf k|rlnt sfg'gsf] l/t k'¥ofO{ lghx?sf] xsbf/ jf lghx?n] OR5fPsf] JolQmsf] gfddf
gfd;f/L u/L ;f] sf] !% lbgleq o; a}+snfO{ hfgsf/L lbg' kg]{5 .
!)=@ ;+:yfks tyf ;+:yfks ;d"xsf] z]o/ gfd;f/L jf laqmL ;DaGwdf
k|rlnt sfg'gsf] cwLgdf /xL ;+:yfks tyf ;+:yfks ;d"xsf] z]o/ lng] JolQm jf ;+:yfn] cf�gf]
:jfldTjdf /x]sf] z]o/ b]xfo adf]lhd l/t k'¥ofO{ gfd;f/L jf laqmL ug{ ;Sg]5g\ M–
-s_ n3'ljQ ljQLo ;+:yfn] cfkm\gf z]o/wgLsf] z]o/ vl/b÷laqmL jf gfd;f/L ug'{ k"j{ o; a}+ssf]
:jLs[lt lng' kg]{5 . :jLs[ltsf nflu ;~rfns ;ldltsf] l;kmfl/; ;lxt o; a}+sdf cfj]bg ug'{kg]{
5 .
30
-v_ v08 -s_ df h'g;'s} Joj:yf ePtfklg ;+:yfks ;+:yfks aLrdf z]o/ vl/b÷laqmL ePdf k|rlnt
sfg'gsf] l/t k'¥ofO{ vl/b÷laqmL u/L ;f] sf] hfgsf/L !% lbgleq o; a}+snfO{ lbg' kg]{5 . t/, o;
a}+saf6 Fit & Proper Test dfkg gePsf] ;+:yfksn] r'Qmf k'FhLsf] b'O{ -@_ k|ltzteGbf a9L x'g]u/L
;+:yfks z]o/ vl/b ug{ rfx]df ;+:yfks ;+:yfks aLrdf z]o/ vl/b÷laqmL x'g] ePtfklg o;
a}+ssf] :jLs[lt lng'kg]{ 5 .
-u_ d[To' eO{ jf k|rlnt sfg'g adf]lhd kfl/jfl/s c+zaG8f eO{ xs x:tfGt/0f ePsf] afx]s cGo
cj:yfdf ;+:yfksn] cf�g} ;d"xsf ;+:yfksnfO{ dfq z]o/ gfd;f/L jf laqmL ug'{ kg]{5 .
-3_ v08 -u_ adf]lhd ;+:yfks ;d"xdf z]o/ gfd;f/L jf laqmL x'g g;Sg] cj:yf ePdf dfq cGo
JolQm jf ;+:yfnfO{ o; lgb]{zgsf] cwLgdf /xL z]o/ gfd;f/L jf laqmL ug{ ;lsg] 5 . o;/L
;+:yfks ;d"xsf] z]o/ gfd;f/L jf vl/b u/L lng] JolQm jf ;+:yf ;+:yfks ;d"xdf g} ;dfj]z
x'g]5g\ .
-ª_ b]xfosf] cj:yf ePsf] s'g} klg JolQm jf ;+:yfnfO{ ;+:yfksn] cf�gf] :jfldTjsf] z]o/ gfd;f/L jf
laqmL ug{ kfpg] 5}gg\ M–
-!_ shf{ ;"rgf s]Gb|sf] sfnf];"rLdf k/L ;f] ;"rLaf6 k'ms'jf ePsf] ldltn] sDtLdf # jif{ gk'u]sf],
-@_ ;DalGwt n3'ljQ ljQLo ;+:yfsf] cfGtl/s jf afXo n]vfk/LIfsdf lgo'Qm /x]sf],
-#_ ;DalGwt n3'ljQ ljQLo ;+:yfsf] sfg'gL jf cGo ;Nnfxsf/ kbdf axfn /x]sf],
-$_ ;DalGwt n3'ljQ ljQLo ;+:yf;Fu s'g} lsl;dsf] 7]Ssf k§fdf lx:;]bf/ /x]sf],
-%_ k|rlnt sfg'g adf]lhd s/ r'Qmf gu/]sf] jf :yfoL s/bftf n]vf gDj/ lgoldt gu/]sf],
-^_ s'g} Ohfhtkqk|fKt ;+:yfsf] sfd sf/afxLdf a]OdfgL jf ablgot u/]sf] s'/f cbfntaf6
k|dfl0ft ePsf],
-&_ lwtf]kq bnfn jf ahf/ lgdf{tf, ;xsf/L ;+:yf,
-*_ n3'ljQ ljQLo ;+:yfsf] r'Qmf k'FhLsf] @% k|ltzt eGbf sd z]o/ lnPsf] z]o/wgLn] yk z]o/
gfd;f/L jf vl/b u/L ln+bf lghsf] :jfldTjdf pQm n3'ljQ ljQLo ;+:yfsf] r'Qmf k'FhLsf] @%
k|ltzt eGbf a9L z]o/ :jfldTj x'g] cj:yf ePsf], jf
-(_ kmd{, sDkgLsf] xsdf ljut @ jif{b]lv ;l~rt d'gfkmfdf ;~rfngdf g/x]sf] .
-!)_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf !! / !@ adf]lhd tf]lsPsf] cjlw / zt{ k'/f
gu/]sf],
-!!_ z]o/sf] dfu /sd r'Qmf÷e'QmfgL gu/]sf],
-!@_ ;+:yfks z]o/ vl/b÷laqmL kl5 sfod x'g cfpg] s'n ;+:Yffksx?dWo] Ps ltxfO{ ;b:ox?
:gfts jf ;f] ;/xsf] of]Uotf k|fKt x'g'kg]{df ;f] cj:Yff ljBdfg /xg g;Sg] b]lvPsf], jf
-!#_ o; a}+sn] ;do ;dodf n3'ljQ ljQLo ;+:yfsf] ;+:yfks x'g tf]s]sf] Go"gtd of]Uotf / cg'ej
gePsf],
-!$_ o; a}+sn] tf]s]sf] 9fFrf ;lxtsf] lgj]bg k]z gu/]sf / k|rlnt sfg'gn] cof]Uo 7x/ u/]sf] .
-r_ ;+:yfsf] ;+:yfks jf ;+:yfks ;d"xsf] z]o/ vl/b ug]{ kmd{÷sDkgLsf] z]o/ :jfldTj s'g} klg
lsl;dn] x:tfGt/0f ug{' cl3 ;f] kmd{ tyf sDkgLn] o; a}+saf6 :jLs[lt lng' kg]{5 . n3'ljQ ljQLo
;+:yfsf] ;+:yfks jf ;+:yfks ;d"xsf] z]o/ vl/b ug]{ sDkgLsf] z]o/ csf]{ s'g} sDkgLn] vl/b
u/]sf] ePdf To:tf] sDkgLsf] z]o/ klg s'g} klg lsl;dn] x:tfGt/0f ug'{cl3 o; a}+saf6 :jLs[lt
lng' kg]{5 .
-5_ ;+:yfsf ;+:yfks÷;+:yfks ;d"xsf] z]o/ vl/b ubf{ ;+:yfks z]o/wgLx¿n] tf]lsPsf] 9fFrfdf -
a}+s÷ljQLo ;+:yf ;+:yfkgf Pjd\ ljQLo sf/f]af/ ug{] Ohfhtkq ;DaGwL gLltut Pjd\ k|lqmofut
Joj:yfM @)^# sf] ;+zf]lwt cg';"rL # sf] a'Fbf g+= !^ sf] ljj/0f_ nufgL x'g] /sdsf] cfo;|f]t ;DaGwL
ljj/0f clgjfo{ ¿kdf k]z ug'{ kg]{5 . ;f] sf] clen]v ;DalGwt n3'ljQ ljQLo ;+:yfn] cBfjlws u/L
31
/fVg' kg]{ tyf ;f] ;DaGwL ;Dk"0f{ clen]vsf] k|ltlnlk o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg
ljefudf ;d]t k]z ug'{ kg]{5 .
!)=# ;+:yfks jf ;+:yfks ;d"xsf] z]o/ gfd;f/L jf vl/b u/L lng] cGo JolQm jf ;+:yfn] bkmf ! / @ df
pNn]v ePsf] k|lqmof gk'¥ofO{ cf�gf] :jfldTjsf] z]o/ gfd;f/L jf laqmL ug{ kfpg] 5}gg \ .
!)=$ o; a}+sn] ;+:yfks ;d"xsf] z]o/ gfd;f/L jf laqmL ug{ :jLs[lt lbPsf] ldltn] tLg dlxgfleq cf�gf]
:jfldTjsf] z]o/ gfd;f/L jf laqmL u/L ;Sg' kg]{5 . ;f] cjlw kZrft\ ;+:yfks ;d"xsf] z]o/ laqmL ug{
lbOPsf] :jLs[lt :jtM /2 x'g]5 .
!)=% o; a}+saf6 ljleGg ldltdf ;+:yfks ;d"xsf] z]o/ gfd;f/L jf laqmL ug{ :jLs[lt lnP/ of] lgb]{zg hf/L
ePsf] ldlt;Dd klg z]o/ gfd;f/L jf laqmL u/L g;s]sf z]o/wgLx?n] k'gM o; lgb]{zg cg'?ksf] k|lqmof
k'/f u/]/ dfq cf�gf] :jfldTjsf] z]o/ gfd;f/L jf laqmL ug{ ;Sg] 5g \ .
!)=^ ;+:yfks jf ;f] ;d"xsf] z]o/ gfd;f/L jf vl/b u/L lng] JolQm jf ;+:yfn] o; lgb]{zg ljkl/t x'g] u/L
cf�gf] :jfldTjdf /x]sf] z]o/ gfd;f/L jf laqmL u/]df o;/L lgb]{zg ljkl/t cf�gf] :jfldTjdf /x]sf] z]o/
gfd;f/L jf laqmL ug]{ JolQm jf ;+:yfx? lghx?n] cf�gf] :jfldTjdf /x]sf] z]o/ gfd;f/L jf laqmL u/]sf]
ldltn] sDtLdf % jif{;Dd csf]{ s'g} Ohfhtkqk|fKt ;+:yfsf]] ;+:yfks x'g tyf s'g} klg Ohfhtkqk|fKt
;+:yfsf] ;~rfns x'g of]Uo x'g] 5}gg\ .
!)=& o; a}+såf/f hf/L a}+s÷ljQLo ;+:yf ;+:yfkgf Pjd\ ljQLo sf/f]af/ ug{] Ohfhtkq ;DaGwL gLltut Pjd\
k|lqmofut Joj:yfM @)^# n] u/]sf] gLltut Joj:yf cg';f/ o; a}+saf6 Ohfhtkqk|fKt s'g} Ps a}+s tyf
ljQLo ;+:yfsf] ;+:yfks z]o/df nufgL ubf{ r'Qmf k'FhLsf] a9Ldf !% k|ltzt / cGo a}+s tyf ljQLo
;+:yfx?df r'Qmf k'FhLsf] a9Ldf ! k|ltzt;Dd dfq nufgL ug{ ;lsg] Joj:yf /x]sf] ePtf klg æ3Æ ju{sf]
;+:yfsf] pQm ;LdfnfO{ qmdzM @% k|ltzt / !) k|ltzt sfod ul/Psf] 5 . plNnlvt nufgL ;Ldf g]kfn
;/sf/, g]kfn /fi6« a}+s / a}+s tyf ljQLo ;+:yfn] ;xfos sDkgLdf ;+:yfks eO{ nufgL ubf{ nfu" x'g]
5}g .
t/, g]kfn ;/sf/sf] %) k|ltzt jf ;f] eGbf a9L :jfldTj ePsf ljQLo If]q;Fu ;DalGwt ;+:yfx?
sd{rf/L ;~ro sf]if, gful/s nufgL sf]if / /fli6«o aLdf ;+:yfgsf] xsdf a9Ldf @% k|ltzt;Dd o;
a}+ssf] :jLs[lt lnO{ Ps eGbf a9L a}+s tyf ljQLo ;+:yfdf ;+:yfks z]o/ nufgL ug{ afwf k'u]sf] dflgg]
5}g .
ljutdf Ps eGbf a9L a}+s tyf ljQLo ;+:yfdf ;+:yfks jf ;+:yfks ;d"x eO{ nufgL u/]sf] /sd of]
gLlt nfu" ePsf] ldltn] % jif{leq cfjZos k|lqmof k'¥ofO{ a]rljvg u/L÷x6fO{ plNnlvt ;Ldfleq ;Lldt
x'g] Joj:yf sfod ug'{ kg]{5 .
pko{'Qm tf]lsPsf] ;Ldfleq sfod g/x]sf n3'ljQ ljQLo ;+:yfsf ;+:Yffks z]o/wgLx?nfO{ pQm ;Ldfleq
gcfP;Dd ;DalGwt ;+:Yffaf6 ljt/0f x'g] gub nfef+;, af]g; z]o/ / xsk|b z]o/df ;xefuL x'g aGb]h
nufOPsf] 5 .
!)=* ;+:yfkssf] :jfldTjdf /x]sf] z]o/ gfd;f/L jf vl/b u/L lng] JolQm jf ;+:yf klg ;+:yfksx?sf] ;d"xdf
/xg] u/L n3'ljQ ljQLo ;+:yfn] k|aGwkq / lgodfjnLdf clgjfo{ ?kdf ;+zf]wg ug]{ Joj:yf ug'{ kg]{5 .
!)=( o; a}+saf6 :jLs[lt glnO{ n3'ljQ ljQLo ;+:yfn] ;+:yfks ;d"xsf] z]o/ gfd;f/L jf laqmL u/]sf] nut
s§f u/L lbPdf To:tf ;+:yfnfO{ g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !)) adf]lhd sf/afxL x'g]5 .
!)=!) o; a}+saf6 Ohfhtkqk|fKt u/]sf jf Ohfhtkqsf] nflu gofF lgj]bg k]z ug]{ ;+:yfsf] ;+:yfks z]o/df
k|rlnt sfg'g adf]lhd ;+:yflkt ;xsf/L ;+:yfx?n] nufgL ug{ kfpg] 5}gg\ .
!)=!! ;+:yfn] ;j{;fwf/0fsf nflu z]o/ laqmL cfJxfg u/L ljj/0fkq ;d]t hf/L u/L z]o/sf] z'? lgisf;g -
Initial Public Offering_ sf] dfWodaf6 z]o/ wf/0f u/L sfod x'g cfPsf z]o/wgLx? afx]s ;+:yfks,
;+:yfks ;d"x / Private Placement sf] dfWodaf6 :jb]zL jf ljb]zL JolQm jf ;+:yfn] wf/0f u/]sf]] z]o/
;d]t o; a}+ssf] lgodg k|of]hgfy{ ;+:yfks÷;+:yfks ;d"xsf] z]o/ ;/x dflgg]] 5 .
!)=!@ ;fj{hlgs lgisfzg ug{ egL 5'§ofOPsf] lwtf]kq ;DalGwt ;+:yfks, ;~rfns jf lghsf kl/jf/n] lng
kfpg] 5}gg\ . t/, To:tf] lwtf]kqsf] b/vf:t v'Nnf /xg] egL tf]lsPsf] cjlwleq k'/f laqmL gePsf]
cj:yfdf eg] of] k|ltaGw nfu" x'g] 5}g .
32
!)=!# b'O{ k|ltzteGbf sd z]o/ vl/b laqmL ;DaGwL ljz]if Joj:yf
;+:yfsf] r'Qmf k'FhLsf] b'O{ -@_ k|ltzt jf ;f]eGbf sd z]o/ lnPsf ;+:yfks z]o/wgLx?sf] gfddf /x]sf]
;+:yfks z]o/ k|rlnt P]g sfg'g tyf b]xfosf zt{x?sf] cwLgdf /xL ljBdfg ;+:yfksx? aLr jf cGo
JolQm jf ;+:yfnfO{ vl/b÷laqmL ug{sf nflu o; a}+ssf] :jLs[lt lnO{ /xg' kg]{ 5}g . gofF ;+:yfksx?n]
o; a}++sn] tf]s]sf] dfkb08 / Fit and Proper Test sf] Joj:yfnfO{ kl/kfngf u/]sf] x'g' kg]{5 . @
k|ltzteGbf a9L z]o/ wf/0f u/]sf ;+:yfks z]o/wgLx?sf] xsdf eg] o; k|of]hgsf nflu ;+:yfks z]o/
vl08s[t u/L @ k|ltzt jf ;f] eGbf sd u/L o:tf] ;'ljwf pkof]u ug{ kfOg] 5}g .
-s_ ;+:yfks z]o/wgLx?sf] d[To' ePsf], jf k|rlnt sfg'g adf]lhd kfl/jfl/s c+zaG8f ePdf jf
cbfntsf] cfb]z ePsf] cj:yfdf ;DalGwt xsjfnfnfO{ k|rlnt sfg'g adf]lhd x:tfGt/0f ug{
;lsg] 5 .
-v_ d[To' eO{ jf k|rlnt sfg'g adf]lhd kfl/jfl/s c+zaG8f xs x:tfGt/0f ePsf] cj:yfdf afx]s
;+:yfks z]o/wgLn] cf�gf] ;+:yfks z]o/ x:tfGt/0f ubf{ ljBdfg ;+:yfks z]o/wgLnfO{ g}
k|fyldstf lbg' kg]{5 . ljBdfg ;+:yfks z]o/wgLx?n] pQm z]o/ vl/b ug{ grfx]df ;f]sf] lnlvt
hfgsf/L lnO{ cGo ;d"x jf jfXo JolQm÷;+:yfnfO{ a]rlavg ug{ ;lsg] 5 . ;Dk"0f{ ;+:yfksx?sf]
lnlvt ;xdlt lng ;Dej gePdf ;DalGwt ;:yf dfkm{t /fli6«o:t/sf] klqsfdf sDtLdf #% lbgsf]
;fj{hlgs ;"rgf k|sfzg u/L hfgsf/L u/fpg] / ;f] cjlwleq s;}n] vl/b ug{ rfx]sf] lnlvt
hfgsf/L k]z x'g gcfPdf dfq k|rlnt sfg'gsf] cwLgdf /xL cGo JolQm÷;+:yfnfO{ laqmL ug{
;lsg] 5 .
-u_ ;+:yfks ;d"xsf] z]o/ vl/b ug]{ JolQm÷;+:yfnfO{ ;f]xL ;+:yfks ;d"xdf ;dfj]z ug'{ kg]{5 .
-3_ a'Fbf g+= !)=@ sf] v08 -ª_ df plNnlvt cof]Uotf ePsf] JolQm÷;+:yf ;+:yfks z]o/ vl/b÷laqmL
ug]{ sfo{df ;xefuL x'g kfpg] 5}gg\ .
-ª_ ;+ul7t ;+:yfn] z]o/ vl/b ug]{ ePdf pQm ;+:yfsf] sfo{÷p2]Zodf z]o/ vl/b÷laqmL ug{
kfpg]÷gkfpg] olsg u/L ljut @ cfly{s jif{b]lv ;~rfng d'gfkmfdf /x]sf] ljQLo ljj/0f olsg
u/]/ dfq laqmL ug'{ kg]{5 . ;fy}, pQm ;+ul7t ;+:Yffsf] ;~rfnsx? ;d]t shf{ ;"rgf s]Gb|
lnld6]8sf] sfnf];"rLdf ;dfj]z gePsf] x'g' kg]{5 .
-r_ s'g} JolQm, kmd{, sDkgL, Psf3/ kl/jf/ jf ;+ul7t ;+:yfn] a'Fbf g+= !)=& df plNnlvt ;Ldf;Dd
dfq nufgL ug{ ;Sg] Joj:yf /x]sf] x'Fbf ;f] ;DaGwL cj:yf ;DalGwt ;+:yfn] olsg u/]kl5 dfq
;+:yfks z]o/ vl/b÷laqmL sfo{ ug'{ kg]{5 .
-5_ dfly v08 3, ª / r df plNnlvt cj:Yff k'/f eP gePsf] af/] ;DalGwt n3'ljQ ljQLo ;+:yfsf]
;~rfns ;ldltn] cfk}m olsg u/]/ dfq ;+:yfksx?sf] :jfldTj nut lstfjdf kl/jt{g u/fpg' kg]{5 .
;+:yfks z]o/ vl/b÷laqmL ;DaGwL :jLs[lt ;DalGwt n3'ljQ ljQLo ;+:yfsf] ;~rfns ;ldltn] g}
k|bfg ug{ ;Sg] 5 .
-h_ z]o/wgLx?n] vl/b÷laqmL ug]{ ;+:yfks z]o/sf] d"No / ;DalGwt lgsfox?df nfUg] s/, b:t'/, ;]jf
z'Ns k|rlnt sfg'g adf]lhd x'g]5 .
-em_ r'Qmf k'FhLsf] @ k|ltzteGbf a9L ;+:yfks z]o/ wf/0f u/]sf] cj:yfdf To:tf] z]o/ 6'qmf 6'qmf u/L
jf Psd'i6 ?kdf ;+:yfks ;d"xdf g/x]sf] JolQmnfO{ laqmL ug{' k/]sf] v08df z]o/ laqmL÷x:tfGt/0f
jf gfd;f/L ug{ o; a}+ssf] :jLs[lt lng' kg]{5 .
-`_ s'g} n3'ljQ ljQLo ;+:yfdf ;+:yfks z]o/ lwtf] /fvL shf{ lnPsf] cj:yfdf shf{ c;'nLsf kof{Kt
pkfox? cjnDag ubf{ ;d]t pQm shf{ c;'npk/ x'g g;sL pQm ;+:yfks z]o/ g} hkmt ug'{ kg]{
cj:yf l;h{gf x'g uPsf] cj:yfdf / k|rlnt sfg'g adf]lhd n3'ljQ ljQLo ;+:yfsf] ;+:yfks z]o/
laqmL ug'{kg]{ afWofTds cj:yfdf z]o/ ;+Vof / cf}lrTosf cfwf/df hkmt ul/Psf]÷afWofTds ?kdf
laqmL ug'{ kg]{ pQm ;+:yfks z]o/ laqmL ug{sf nflu vl/bstf{sf] klxrfg ug]{ ;DaGwdf b]xfosf]
k|lqmof cjnDag ug{ ;lsg]5 M
;+:yfks z]o/ ;fj{hlgs ;"rgf u/L af]nsaf]n -uf]Ko l;N8 6]08/_ sf] dfWodaf6 k|rlnt
sfg'g / g]kfn /fi6« a}+ssf] gLlt Pjd\ lgb{]zg ljkl/t gx'g] u/L ;DalGwt n3'ljQ ljQLo
33
;+:yfsf ljBdfg ;+:yfks z]o/wgL nufot cGo OR5's JolQm, kmd{ sDkgL tyf ;+ul7t
;+:yfnfO{ laqmL ug{ vl/bstf{ 5gf}6 ug]{,
k|rlnt sfg'g tyf ljBdfg lgb{]zgdf ePsf] Joj:yf adf]lhd o;/L ;+:yfks z]o/ vl/b ug{]
vl/bstf{ ;+:yfks ;d"xdf g} kg{] Joxf]/f ;d]t hfgsf/L u/fpg] . ;+:yfks z]o/ vl/bstf{
klxrfg eO;s]kl5 r'Qmf k'FhLsf] @ k|ltzteGbf sd ;+:yfks z]o/ wf/0f ug]{ ;+:yfks z]o/wgLsf]
;+:yfks z]o/sf] xsdf dfly plNnlvt k|lqmof ckgfO{ z]o/ laqmL jf gfd;f/L ug{' kg{] . t/, r'[Qmf
k'FhLsf] @ k|ltzteGbf a9L z]o/ :jfldTj wf/0f u/]sf] cj:yfdf o; a}+saf6 :jLs[lt k|fKt ePkl5
dfq z]o/ laqmL÷x:tfGt/0f jf gfd;f/L ;DaGwL k|lqmof cl3 a9fpg] .
-6_ ;+:yfks z]o/ laqm]tf shf{ ;"rgf s]Gb| lnld6]8sf] sfnf];"rLdf ;"rLs[t /lx/x]sf] eP To:tf] ;+:yfks
z]o/ laqmLaf6 k|fKt x'g cfpg] /sd clgjfo{ ?kdf shf{ r'Qmf ug]{ k|of]hgsf nflu pkof]u ug'{ kg]{5 .
-7_ plNnlvt Joj:yfsf] cwLgdf /xL z]o/ vl/b÷laqmL u/L gofF sfod ePsf ;+:yfks z]o/wgLx?
;lxtsf] cBfjlws ljj/0f !% lbgleq o; a}+s ;dIf k]z ug'{ kg]{5 .
-8_ dfly plNnlvt k|lqmof gk'¥ofO{ ;+:yfks z]o/ vl/b÷laqmL ul/Psf] cj:Yffdf b]xfosf sf/afxL x'g]5g\ M
g]kfn /fi6« a}+s, P]g @)%* sf] bkmf !)) adf]lhd ;r]t u/fpg] nufotsf cGo sf/afxL .
ljqm]tf ;+:yfks z]o/wgLsf xsdf h'g n3'ljQ ljQLo ;+:yfsf] ;+:yfks z]o/ xf] ;f]xL n3'ljQ
ljQLo ;+:yfn] hkmt ug{ ;Sg] .
vl/b÷laqmLstf{sf] xsdf gofF ;+:yfkgf x'g] n3'ljQ ljQLo ;+:yfsf] ;+:yfks z]o/df nufgL
ug{ / s'g} klg Ohfhtkqk|fKt ;+:yfsf] ;~rfnssf] ?kdf /xg vl/b÷laqmL u/]sf] ldltn] %
jif{;Dd of]Uo gx'g] .
-9_ k|rlnt P]g, sfg'g / o; a}+saf6 hf/L ul/Psf gLlt lgb]{zgx?df s'g} kl/dfh{g ePdf ;f]xL
adf]lhd plNnlvt Joj:Yffdf kl/dfh{g ePsf] dflgg] 5 .
!)=!$ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf !! sf] pkbkmf -$_ sf] k|of]hgsf] nflu b]xfodf
plNnlvt zt{x?sf] cwLgdf /xL %! k|ltzteGbf a9L ;+:yfks ;d"xsf] ;]o/ :jfldTj /x]sf ;+:yfsf
;+:yfks ;]o/wgLx?n] rfx]df ;+:yfks ;d"xsf] ;]o/ :jfldTj sDtLdf %! k|ltzt sfod /xg] u/L
afFsL ;+:yfks ;]o/ ;j{;fwf/0f ;]o/df kl/0ft ug{ ;Sg]5g\ .
-s_ ;+:yfn] ljQLo sf/f]af/ ;~rfng ePsf] bz jif{ k'/f u/]sf] x'g' kg]{5 .
-v_ ;+:yfks jf ;+:yfks ;d"xsf] ;]o/ :jfldTj sDtLdf %! k|ltzt sfod} /xg' kg]{5 .
-u_ %! k|ltzteGbf a9L ePsf] ;]o/ :jfldTj lwt]fkq ljlgdo ahf/ lnld6]8 dfkm{t vl/b÷
laqmL÷kl/0ft ug{] k|of]hgsf] nflu ;+:yfksx?sf] ;]o/ nufgLsf] cg'kftdf ;dfg'kflts ?kdf
(Pro-rata basis) a9L x'g] ;]o/ ;j{;fwf/0fdf kl/0ft ug{ ;lsg]5 .
t/, s'g} ;+:yfks÷;+:yfks ;d"xdf /x]sf] ;]o/wgLn] dfly pNn]v eP cg';f/sf] ;]o/x? csf]{
;d"xdf kl/0ft ug{ grfx]sf] egL :jM3f]if0ff ljj/0f k|fKt ePsf] cj:yf /x]5 eg] afFsL /x]sf
;b:ox?n] ;+:yfks÷;+:yfks ;d"xsf] ;]o/ :jldTj %! k|ltzteGbf sd gx'g] u/L To:tf] ;]o/
cg'kft pkof]u ug{ kfpg] 5g\ . Psk6s ;j{;fwf/0f ;]o/df kl/0ft e};s]sf] ;]o/ k'gM ;+:yfks jf
;+:yfks ;d"xsf] ;]o/df kl/0ft ug{ kfOg] 5}g .
-3_ o; ;DaGwdf ;DalGwt ;+:yfsf] ;~rfns ;ldltsf] l;kmfl/; ;lxt o; a}+saf6 :jLs[lt k|fKt ug'{
kg]{5 . o;/L :jLs[lt k|fKt ePkl5 cfufdL ;fwf/0f ;efaf6 k|aGwkq tyf lgodfjnLdf cfjZos
;+zf]wg u/L ;f]xL adf]lhd ;]o/ :jfldTj ;+/rgf Pjd\ ;~rfns ;ldltdf klg ;]o/ :jfldTj
cg'?k k|ltlglwTj x'g] u/L ldnfpg' kg]{5 . ;f] adf]lhd k|aGwkq tyf lgodfjnLdf cfjZos
;+zf]wg geP;Dd o;/L vl/b÷laqmL÷ kl/0ft x'g] ;]o/sf] c+z ;+:yfks ;d"xdf g} /x]sf] dflgg] 5 .
-ª_ ;+:yfks ;d"xdf /x]sf] ;]o/ ;j{;fwf/0f ;]o/df kl/0ft u/L laqmL ug]{ JolQm÷;+:yf sfnf];"rLdf
/x]sf] ePdf lghsf] ;]o/ ;+:yfsf] shf{ r'Qmf ug]{ k|of]hgsf] nflu dfq laqmL ug{ kfOg]5 .
sfnf];"rLdf /x]÷g/x]sf] Joxf]/f ;DalGwt ;+:yfn] g} olsg ug'{ kg]{5 .
-r_ o; Joj:yf cg'?k ;+:yfks ;d'xsf] :jfldTjdf /x]sf] ;]o/ ;j{;fwf/0f ;]o/df kl/0ft ug]{ sfo{
34
k'FhLahf/, a}+lsª nufot ;du| ljQLo If]qdf kg]{ k|efj ;d]tnfO{ ljrf/ u/L Psk6sdf a9Ldf !)
k|ltzt laGb';Dd ug{ ;lsg]5 . ;fy}, o;/L kl/0ft ug]{ sfo{ sDtLdf @ k6s ug'{ kg]{5 .
-5_ ;+:yfdf ;~rfns, sfo{sf/L k|d'v, n]vfk/LIfs, sDkgL ;lrj jf ljQLo ;+:yfsf] Joj:yfkg tyf
n]vf ;DaGwL sfo{df k|ToIf ?kn] ;+nUg JolQmn] To:tf] kbdf axfn /x]sf] cj:Yffdf ;d]t ;+:yfks
;d"xsf] ;]o/ o; Joj:yf cg'?k ;j{;fwf/0fdf kl/0ft ug{ afwf kg]{5}g . t/, vl/b÷laqmL ;DaGwL
k|lqmof k|rlnt sfg'gsf] cwLgdf /xL ug'{ kg]{5 .
!)=!% n3'ljQ ljQLo ;+:yfn] k'FhL j[l¢ Pjd\ k'FhL ;+/rgf kl/jt{g ug{ rfx]df o; a}+ssf] :jLs[lt lnO{ ug{ ;Sg]
5g\ . o; ;DaGwdf cfjZos zt{x? o; a}+sn] tf]Sg ;Sg]5 .
!)=!^ xsk|b z]o/ laqmL ;DaGwdf
-s_ tf]lsPsf] k'FhLsf]if cg'kft sfod u/]sf n3'ljQ ljQLo ;+:yfx¿sf] xsdf xsk|b z]o/ hf/L ubf{ a}+s
tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf ( -!_ adf]lhd ;j{;fwf/0fnfO{ laqmL ljt/0f ul/Psf]
z]o/ wf/0f ug]{ s'g} z]o/wgLn] vl/b gu/]df jf z]o/ vl/b ug]{ xs c¿nfO{ laqmL jf x:tfGt/0f
gu/]df To;/L laqmL x'g g;s]sf] xsk|b z]o/sf] c+z v08 -u_ df plNnlvt cj:yfdf afx]s cGo
cj:yfdf :jtM vf/]h ug'{ kg]{]5 .
-v_ v08 -s_ adf]lhd vf/]h ug'{ k/]sf] cj:yfdf k|To]s jif{ ;dfg'kflts ¿kdf r'Qmf k'FhL j[l4 ub]}{
n}hfg' kg]{ o; a}+ssf] k|fjwfg kfngf ug]{ k|of]hgsf nflu To:tf] vf/]hL ug'{ k/]sf] z]o/sf] /sdsf]
xb;DdnfO{ cfufdL jif{df ;dfof]hg ug{ ;lsg] 5 .
-u_ v08 -s_ adf]lhd :jtM vf/]h ug'{k/]sf] sf/0faf6 k|rlnt sfg'gL tyf gLltut Joj:yf adf]lhd z]o/
:jfldTj ;+/rgfdf k|lts"n c;/ kg]{ cj:yf ePdf dfq To:tf] z]o/sf] c+z ;fj{hlgs ;"rgf dfkm{t
;fj{hlgs af]nsaf]nsf] cfwf/ (Public Auction Basis) df Go"gtd k|lt z]o/ d"No ?= !)) tf]sL
laqmL ug{ ;lsg] 5 . o;/L ;fj{hlgs af]nsaf]nsf] dfWodåf/f laqmL ubf{ k|lt z]o/ ?= !)) eGbf a9L
k|fKt x'g cfpg] /sd nfO{ ;DalGwt n3'ljQ ljQLo ;+:yfn] 5'§} Share Premium zLif{s cGtu{t
b]vfpg' kg]{5 .
-3_ ;+:yfks÷;+:yfks ;d"x cGtu{tsf] laqmL x'g g;s]sf] o:tf] xsk|b z]o/sf] c+z k|rlnt Joj:yf cg'?k
ljBdfg ;+:yfksx?nfO{ laqmL ug{ ;lsg] 5 . k|rlnt sfg'g adf]lhd n3'ljQ ljQLo ;+:yfsf] ;+:yfks
z]o/ cGo JolQmnfO{ laqmL ug'{kg]{ afWofTds cj:yfdf z]o/ ;+Vof / cf}lrTosf cfwf/df afWofTds
?kdf laqmL ug'{ kg]{ pQm ;+:yfks z]o/ laqmL ug{sf nflu vl/bstf{sf] klxrfg ug]{ ;DaGwdf b]xfosf]
k|lqmof cjnDag ug{ ;lsg]5 M
;+:yfks z]o/ ;fj{hlgs ;"rgf u/L af]nsaf]n -uf]Ko l;N86]08/_ sf] dfWodaf6 k|rlnt sfg'g /
g]kfn /fi6« a}+ssf] gLlt Pjd\ lgb{]zg ljkl/t gx'g] u/L ;DalGwt n3'ljQ ljQLo ;+:yfsf ljBdfg
;+:yfks z]o/wgL nufot cGo OR5's JolQm, kmd{ sDkgL tyf ;+ul7t ;+:yfnfO{ laqmL ug{
vl/bstf{ 5gf}6 ug{,
k|rlnt sfg'g tyf ljBdfg lgb{]zgdf ePsf] Joj:yf adf]lhd o;/L ;+:yfks z]o/ vl/b ug{]
vl/bstf{ ;+:yfks ;d"xdf g} kg{] Joxf]/f ;d]t hfgsf/L u/fpg] . ;+:yfks z]o/ vl/bstf{
klxrfg eO;s]kl5 r'Qmf kF'hLsf] @ k|ltzteGbf sd ;+:yfks z]o/ wf/0f ug]{ ;+:yfks
z]o/wgLsf] ;+:yfks z]o/sf] xsdf o; a}+sn] tf]s]sf k|lqmof ckgfO{ z]o/ laqmL jf gfd;f/L ug{'
kg{] . t/, r'[Qmf k'FhLsf] @ k|ltzteGbf a9L z]o/ :jfldTj wf/0f u/]sf] cj:yfdf o; a}+saf6
:jLs[lt k|fKt ePkl5 dfq z]o/ laqmL÷x:tfGt/0f jf gfd;f/L ;DaGwL k|lqmof cl3 a9\g] . o;
k|lqmofaf6 z]o/ vl/b ug]{ JolQm÷;+:yf k|rlnt Joj:yf cg';f/ of]Uotf k'u]sf] x'g' kg]{5 .
-ª_ n3'ljQ ljQLo ;+:yfn] xsk|b z]o/ lgisfzg ubf{ ;fljssf ;+:yfks z]o/wgLx?n] vl/b ug{ kfpg]
xsk|b z]o/sf] ;Dk"0f{ jf cf+lzs xs x:tfGt/0f ug{ rfx]df k|rlnt sfg'g adf]lhd k|aGwkq tyf
lgodfjnLdf Joj:yf u/L r'Qmf k'FhLsf] @ k|ltzt jf ;f]eGbf sd z]o/ lnPsf ;+:yfks z]o/wgLsf]
xsdf ;DalGwt n3'ljQ ljQLo ;+:yfn] b]xfosf zt{sf] cwLgdf /xL] xs x:tfGt/0f ug{ ;Sg]]5g\ .
-!_ ;+:yfks÷;+:yfks ;d"xsf] xsk|b z]o/sf] xs x:tfGt/0f ;+:yfks ;d"xnfO{ klxnf] k|fyldstf
lbg' kg]{5 .
pko'{Qm adf]lhd ;+:yfks÷;+:yfks ;d"xsf] xsk|b z]o/sf] xs x:tfGt/0f ;+:yfks
;d"xnfO{ klxnf] k|fyldstf lbFbf b]xfo adf]lhdsf] k|lqmof ckgfpg' kg]{5 M
35
xsk|b z]o/sf] xs x:tfGt/0f ug{ rfxg] z]o/wgLn] laqmL d"No tf]sL xs x:tfGt/0f
ug{ rfx]sf] lgj]bg n3'ljQ ljQLo ;+:yfdf k]z ug'{ kg]{5 .
o;/L lgj]bg k]z u/]kl5 & lbgsf] ;do tf]sL ;+:yfn] klxnf] k|fyldstfdf k/]sf
z]o/wgLnfO{ ;"rgf lbg' kg]{5 .
o;/L klxnf] k|fyldstfdf k/]sf z]o/wgL]n] & lbgleq ;f] d"Nodf xs lng grfx]df dfq
cGo JolQm jf ;+:yfnfO{ x:tfGt/0f ug{ ;lsg]5 .
-@_ v08 -!_ adf]lhd ;+:yfks ;d"xdf z]o/sf] xs x:tfGt/0f x'g g;Sg] cj:yf ePdf dfq cGo
JolQm jf ;+:yfnfO{ o; lgb]{zgsf] cwLgdf /xL z]o/sf] xs x:tfGt/0f ug{ ;lsg] 5 . o;/L
;+:yfks ;d"xsf] z]o/sf] xs x:tfGt/0f u/L lng] JolQm jf ;+:yf klg ;+:yfks ;d"xdf g}
;dfj]z x'g] 5 .
-#_ k|:tfljt ;+:yfks z]o/wgL o; a}+saf6 hf/L lgb]{zg cg';f/ ;+:yfks z]o/wgLsf] nflu
tf]lsPsf] of]Uotf -Fit & Proper Test) k'/f ePsf] x'g' kg]{5 .
-$_ k|:tfljt ;+:yfks z]o/wgL shf{ ;"rgf s]Gb|sf] sfnf];"rLdf gk/]sf] x'g' kg]{5 .
-%_ k|:tfljt ;+:yfks z]o/wgLn] cf�gf] nufgLsf] ;|f]t v'Ng] sfuhftsf ;fy} kl5Nnf] cfly{s
jif{sf] s/ r'Qmf k|df0fkq /÷jf s/ bflvnf u/]sf] lg:;f ;d]t k]z ug'{ kg]{5 .
-^_ plNnlvt Joj:yfsf] cwLgdf /xL xsk|b z]o/sf] xs x:tfGt/0f u/]sf] ljj/0f o; a}+s ;dIf
k]z ug'{ kg]{5 .
-r_ v08 -s_ b]lv -ª_ ;Dd h'g;'s} s'/f n]lvPsf] ePtfklg n3'ljQ ljQLo ;+:yfsf ;~rfns, sfo{sf/L
k|d'v, n]vfk/LIfs, sDkgL ;lrj jf n3'ljQ ljQLo ;+:yfsf] Joj:yfkg tyf n]vf ;DaGwL sfo{df
k|ToIf ?kn] ;+nUg JolQmn] To:tf] kbdf axfn /xFbfsf avt jf To:tf] kb 5f8]sf] sDtLdf ! jif{;Dd
;DalGwt n3'ljQ ljQLo ;+:yf jf To;sf] ;xfos sDkgLsf] xsk|b z]o/ cGo s'g} klg JolQm jf
;+:yfnfO{ xs x:tfGt/0f u/L lbg jf cGo s'g} klg JolQm jf ;+:yfaf6 xs x:tfGt/0f :jLsf/ u/L lng
x'Fb}g .
!)=!& xsk|b z]o/df k"j{ nufgL ug]{ ;DaGwdf
;+:yfn] k'FhL kof{Kttf sfod ug]{ k|of]hgsf nflu ;+:yfksx?n] xsk|b z]o/ -Right Share_ df k"j{nufgL ug{
rfx]df lgDg zt{x?sf] cwLgdf /xL ug{ ;Sg] 5g\ .
-s_ k'FhL j[l4 ;DaGwL k|:tfj ;DalGwt n3'ljQ ljQLo ;+:yfsf] ;fwf/0f;efaf6 lg0f{o eO;s]sf] x'g' kg]{ .
-v_ o; a}+ssf] lgb]{zg cg';f/ k'FhLsf]if cg'kft k'¥ofpg] k|of]hgsf] nflu ;+:yfks z]o/wgLx?af6 clu|d
?kdf ;+sng u/]sf] /sd Calls in Advance zLif{sdf hDdf ug'{ kg]{ / To;/L hDdf ul/Psf] /sdnfO{
a}s÷ljQLo ;+:yfn] To;kl5sf] xsk|b z]o/ -Right Share_ hf/L ubf{sf] cj:yfdf clgjfo{ ?kdf
;dfof]hg ug'{ kg]{5 . To;}u/L, n3'ljQ ljQLo ;+:yfsf z]o/wgL -;+:yfks÷;j{;fwf/0f ;d"x_ x?n]
o; a}+ssf] lgb]{zg adf]lhdsf] cf�gf] k'FhL of]hgf cg';f/ ;dfg'kflts ?kdf k'FhL k'¥ofpg' kg]{
;DalGwt cfly{s jif{ leqdf g} xsk|b z]o/ jfkt /sd hDdf ul/;s]sf] t/ z]o/ afF8kmfF8 gePsf]
sf/0f ;DalGwt cfly{s jif{df r'Qmf k'FhL zLif{sdf ;dfof]hg x'g g;s]sf] cj:yfdf To:tf] /sdnfO{
;d]t z]o/ jfkt clu|d ?kdf ;+sng u/]sf] /sdnfO{ Calls in Advance zLif{sdf b]vfpg ;lsg] 5 .
o;/L clu|d ?kdf ;+slnt k'FhL /sdnfO{ o; a}+ssf] lgb]{zg cg';f/ ;dfg'kflts ?kdf j[l4 ub}{ hfg'
kg]{ r'Qmf k'FhLdf u0fgf ug{] k|of]hgsf nflu ;d]t ;dfj]z ug{ ;lsg] .
-u_ o;/L clu|d ?kdf z]o/df nufgL ubf{ ;DalGwt ;+:yfks z]o/wgLn] cf�gf] c+z -Share_ ;Dd dfq
nufgL ug{ ;Sg] .
-3_ o:tf] Calls in Advance sf] ;6\6fdf s'g} k|sf/sf] ;'ljwf, C0f lbg jf lwtf] /fVg gkfOg] .
-ª_ o:tf] Calls in Advance df s'g} k|sf/sf] Aofh lng÷lbg gkfOg] / z]o/ k'FhL jfkt ul/g] To:tf]
clu|d z]o/ nufgL /sdnfO{ s'g} klg cj:yfdf lkmtf{ e'Qmfg ug{, lemSg jf 36fpg -Divestment_
gkfOg] . ;fy}, o:tf] /sd r'Qmf k'FhLdf n]vfÍg geP;Dd o;df nfef+; lbg gkfOg] .
-r_ xsk|b z]o/df ul/g] k"j{ nufgL /sdnfO{ To;kl5sf] xsk|b z]o/ lgisf;g -Right Share Issue_ ;Fu
cfj4 -Tie- up_ ug'{ kg]{ .
36
-5_ o;/L Calls in Advance zLif{sdf hDdf ePsf] /sdn] vfd]df zfvf vf]Ng] k|of]hgfy{ cfjZos kg]{
cltl/Qm k'FhLsf] k|of]hgsf] nflu ;d]t r'Qmf k'FhL ;/x g} dfGotf k|bfg ul/g] .
-h_ xsk|b z]o/df k"j{ nufgL eP klg xsk|b z]o/ lgisf;g ubf{ k'/f ug'{ kg]{ ;Dk"0f{ k|lqmof / ljBdfg
Joj:yf kfngf u/]sf]] x'g' kg]{ .
!)=!* o; a}+saf6 ljQLo dWo:ystf{sf] sf/f]af/ ug{ cg'dltkq k|fKt u/]sf u}/;/sf/L ;+:yfn] ca pk|fGt
n3'ljQ ljQLo ;+:yfsf] ;+:yfks z]o/df nufgL ug]{ ePdf u}/;/sf/L ;+:yfnfO{ k|bfg ul/Psf] To:tf]
cg'dltkq vf/]h ug]{ zt{df @% k|ltzt;Ddsf] ;Ldf ggf£g] u/L ;+:yfks z]o/df nufgL ug{ ;Sg]]5g\ .
!)=!( Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf] ;+:yfks z]o/wgLx?nfO{ Pp6} ;+:yfks ;d"xdf /fVg' kg]{5 . of]
lgb]{zg hf/L x'Fbf s'g} a}+s tyf ljQLo ;+:yfsf] k|aGwkq tyf lgodfjnLdf ;f] cg';f/sf] Joj:yf gePsf]
eP cfufdL ;fwf/0f ;efn] ;f] ;DaGwL k|:tfj kfl/t u/L ;+zf]wg ug'{kg]{ 5 .
æt/, j}b]lzs nufgL / ;+:yfut nufgL /x]sf a}+s tyf ljQLo ;+:yfn] k|aGwkq tyf lgodfjnLdf
;dfg'kflts k|ltlglwTj sfod x'g]] u/L ;~rfns ;+Vof tf]Sg] Joj:yf ug{ afwf k'u]sf] dflgg] 5}g .Æ
!)=@) Ohfhkqk|fKt ;+:yfdf ljb]zL nufgL ;DaGwdfM–
-!_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf % sf] pkbkmf -!_ df ePsf] Joj:yf adf]lhd
s'g} ljb]zL a}+s jf ljQLo ;+:yfn] dfq Ohfhkqk|fKt ;+:yfdf nufgL ug{ ;Sg] 5g\ .
-@_ of] lgb]{zg hf/L x'g' k"j{ s'g} ljb]zL a}+s jf ljQLo ;+:yf afx]s cGo ljb]zL JolQm jf ;+:yfsf]
Ohfhtkqk|fKt ;+:yfdf nufgL /x]sf] cj:yfdf To:tf] nufgL ljb]zL a}+s, ljQLo ;+:yf jf g]kfnL JolQm,
;+:yfnfO{ laqmL u/L lgoldt ug'{kg]{ 5 .
-#_ To:tf] nufgL pka'Fbf g+= -@_ adf]lhd lgoldt gePdf ;DalGwt a}+s tyf ljQLo ;+:yfaf6 ljt/0f ul/g]
gub nfef+z tyf af]g; ;]o/ /f]Ssf x'g] / ;DalGwt ;+:yfaf6 hf/L ul/g] xsk|b ;]o/df ;xefuL x'g
aGb]h nufOPsf] 5 .
-$_ s'g} ljb]zL a}+s jf ljQLo ;+:yfsf] nufgL /x]sf] sf/0faf6 Ohfhtkqk|fKt ;+:yfn] a}+s tyf ljQLo ;+:yf
;DaGwL P]g, @)&# sf] bkmf ( adf]lhd ;j{;fwf/0fnfO{ laqmL ljt/0f ug{sf] nflu cf�gf] s'n hf/L
k'FhLsf] sDtLdf #) k|ltzt z]o/ 5'6\ofpg' kg]{ Joj:yfdf 5'6 kfO{ s'g} sf/0fjz ljb]zL nufgL lkmtf{
nuL g]kfnL JolQm jf ;+:yfnfO{ laqmL u/]sf] cj:yfdf ;DalGwt Ohfhtkqk|fKt ;+:yfn] ! jif{leq
;j{;fwf/0f z]o/sf] lx:;f sDtLdf #) k|ltzt k'¥ofpg' kg]{5 .
-%_ ;+:yfsf] j}b]lzs :jfldTjdf /x]sf] z]o/ vl/b / laqmL ug{ o; a}+ssf] :jLs[lt lng' kg]{5 .
11= n#"ljQ ljQLo ;+:yfnfO{ ;xljQLos/)f ;DaGwL Joj:yf nfu" x"g] %}g
12= sfnf];'rL / shf{ ;'rgf ;DaGwL Joj:yf
!@=! sfnf];"rL ;DaGwL Joj:yf
Ohfhtkqk|fKt ;+:yfn] kfFr nfv ?k}of jf ;f]eGbf a9Lsf] shf{ /sd sfnf];"rL ;DaGwL k|rlnt Joj:yf
cGtu{t sfnf];"rLdf /fVg l;kmfl/; ug'{ kg]{5 . o; Joj:Yff cg';f/ Ohfhtkqk|fKt ;+:yfaf6 hlt;'s}
kl/df0fsf] shf{, ;fk6 tyf ;'ljwf /sd lnO{ lgotj; shf{ gltg]{ C0fLx?nfO{ sfnf];"rLdf /fVg
;DalGwt Ohfhtkqk|fKt ;+:yfn] shf{ ;"rgf s]Gb|nfO{ l;kmfl/; ug{ afwf k'u]sf] dflgg] 5}g .
!@=@ shf{ ;"rgf ;DaGwL Joj:yf
shf{ k|jfx ug{, k'/fgf] shf{ gjLs/0f ug{, k'g/;+/rgf jf k'g/tflnsLs/0f ug{' cufj} C0fL÷u|fxssf]
af/]df s]Gb|af6 clgjfo{ ?kdf shf{ ;"rgf lng' kg]{5 . o;/L shf{ ;"rgf dfu ePdf s]Gb|n] a9Ldf # -
tLg_ sfo{ lbgleqdf To:tf] ;"rgf pknAw x'g] Joj:yf ldnfpg' kg]{5 .
!=! shf{ ;"rgf s]Gb|sf] ;b:otf lng' kg]{
O{hfhtk|fKt ;+:yfx?n] shf{ ;"rgfsf] cfbfg–k|bfg ug{ / ;dodf shf{sf] ;fFjf÷Aofh gltg]{ C0fLnfO{
klxrfg ug]{ k|of]hgsf] nflu clgjfo{ ?kdf shf{ ;"rgf s]Gb|sf] ;b:otf lng' kg]{5 .
!=@ shf{ ;"rgf s]Gb|df C0fL -u|fxs_ ;DaGwL ljj/0f k7fpg' kg]{
37
-s_ O{hfhtk|fKt n3'ljQ ljQLo ;+:yfn]] gofF shf{sf] xsdf shf{ :jLs[t ePsf] dlxgf ;dfKt
ePsf] ldltn] !% lbgleq shf{sf] ljj/0f shf{ ;"rgf s]Gb|df k7fpg' kg]{5 . o:tf] ljj/0f
s]Gb|n] pknAw u/fPsf] j]a;fO6 dfkm{t cgnfOg ?kdf k7fpg ;lsg]5 .
-v_ O{hfhtk|fKt n3'ljQ ljQLo ;+:yfn] shf{sf] ljj/0f k|To]s qodf; ;dfKt ePsf] ldltn] !%
lbgleq C0fLsf] shf{ r'Qmf geP;Dd shf{ ;"rgf s]Gb|df k7fpg' kg]{5 .
!=# clgjfo{ ?kdf shf{ ;"rgf lng' kg]{
-s_ O{hfhtk|fKt ;+:yfn] shf{ :jLs[t ug'{ cufj} shf{ ;"rgf s]Gb|af6 clgjfo{ ?kdf shf{ ;"rgf
lng' kg]{5 . s'g} ljQLo ;+:yfaf6 o;/L shf{ ;"rgf dfu ePdf shf{ ;"rgf s]Gb|n] a9Ldf #
-tLg_ sfo{lbg leqdf To:tf] ;"rgf lbg' kg]{5 . shf{ ;"rgf s]Gb|n] o:tf] ;"rgf cgnfO{g
;]jf dfkm{t pknJw u/fpg ;Sg]5 .
-v_ s'g} u|fxs÷C0fLnfO{ shf{÷;'ljwf k|bfg ubf{ s]Gb|af6 pkaF'bf -s_ adf]lhd shf{ ;"rgf k|fKt
u/L ;s]kl5 cGo lgsfoaf6 ;"rgf lng clgjfo{ x'g] 5}g .
-u_ o; v08 adf]lhd shf{ ;"rgf s]Gb|af6 lnOPsf] shf{ ;"rgf afkt O{hfhtk|fKt ;+:yfn]
s]Gb|n] tf]s]sf] shf{ ;"rgf ;DaGwL z'Ns s]Gb|nfO{ a'emfpg' kg]{5 . shf{ ;"rgf s]Gb|n] g]kfn
n3'ljQ a}sz{ ;+3;Fu ;dembf/L u/L] z'Ns lgwf{/0f ug]{5 .
!=$ dfly pNn]lvt a'Fbf !=@ -s_ adf]lhd shf{ ;"rgf s]Gb| lnld6]8df ;"rgf gk7fOPsf] / a'Fbf !=# -s_
adf]lhd shf{ ;"rgf glnO{ k|jfx ePsf] s'g} Ps jf b'j} cj:yf ePsf shf{df @ k|ltzt laGb'n] yk
shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 . o; Joj:yf adf]lhd shf{ gf]S;fgL Joj:yf yk ubf{ shf{sf]
zt\ k|ltzt eGbf a9L x'g] 5}g .
!=% shf{ ;"rgf s]Gb|n] lg/LIf0f ug{ ;Sg]
O{hfhtk|fKt ;+:yfn] s]Gb|df pknJw u/fpg' kg]{ C0fLx?sf] ljj/0f ;dod} pknAw u/fP gu/fPsf] tyf
shf{ k|jfx ug'{ cl3 shf{ ;"rgf lnP glnPsf] ;DaGwdf s]Gb|n] Ohfhtkq k|fKt ;+:yfsf] cg'udg ug{
rfx]df s]Gb|nfO{ n3' ljQ ljQLo ;+:yfn] ;xof]u ug'{ kg]{5 . !=^ shf{ ;"rgf ;DaGwL ;Dks{ JolQm
tf]Sg]
O{hfhtk|fKt ;+:yfx?n] shf{ ;"rgf s]Gb| tyf cGo lgsfodf k7fpg' kg]{ shf{ ;"rgf ;DaGwL ;Dk"0f{
sfo{x? ug{sf nflu ;Dks{ JolQm tf]Sg' kg]{5 . o;/L tf]lsPsf] ;Dks{ JolQmn] O{hfhtk|fKt ;+:yf / shf{
;"rgf s]Gb| aLr x'g] kqfrf/sf] k|dfl0ft clen]v cBfjlws u/L /fVg' kg]{5 .
13= clgjfo{ df}Hbft÷a}wflgs t/ntf ;DaGwL Joj:yf
!#=! clgjfo{ df}Hbft ;DaGwL Joj:yf
-!_ ;+:yfn] cf�gf] ;d"x ;b:ox?af6 ;+sng u/]sf] JolQmut, ;d"xut, ljz]if jrt tyf ;fk6L sf]ifsf]
sDtLdf )=% k|ltztn] x'g] /sd clgjfo{ df}Hbft /fVg' kg]{5 .
t/, ;j{;fwf/0fsf] ;d]t lgIf]k ;+sng u/L v'b|f shf{sf] sf/f]af/ ug]{ n3'ljQ ljQLo ;+:yfn] s'n
lgIf]k bfloTjsf] @ k|ltzt clgjfo{ df}Hbft /fVg' kg]{5 .
-@_ ;+:yfn] o; a}+ssf] sfof{no gePsf] :Yffgdf glhssf] æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf o;
k|of]hgsf nflu rNtL vftf vf]nL cfjZos /sd hDdf u/]df klg clgjfo{ df}Hbftdf u0fgf
ul/g]5 . o:tf] vftfsf] hfgsf/L o; a}+ssf] n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf lbg'
kg]{5 .
t/, Aofh cfh{g x'g] u/L æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf hDdf u/]sf] /sdnfO{ clgjfo{
df}Hbftdf u0fgf ul/g] 5}g .
clgjfo{ df}Hbft k|of]hgsf nflu vf]lng] vftf ;DalGwt n3'ljQ ljQLo ;+:yfsf] s]Gb|Lo sfof{no
ePsf] :yfgdf dfq vf]Ng' kg]{5 . o; a}+ssf] sfof{no afx]s PseGbf a9L a}s÷zfvfdf hDdf
u/]sf] /sdnfO{ o; k|of]hgsf nflu of]Uo dflgg] 5}g .
38
clgjfo{ df}Hbft u0fgf ug]{ k|of]hgsf nflu vftf vf]lnPsf] a}+saf6 ;DalGwt n3'ljQ ljQLo
;+:yfn] s'g} klg lsl;dsf] ;fk6L÷;'ljwf pkof]u ug{ kfpg] 5}g . t/, ljkGg ju{ shf{ lng o;
lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g .
-#_ pka'Fbf -!_ adf]lhd /fVg' kg]{ df}Hbft gk'u ePsf] cj:yfdf b]xfo adf]lhd hl/jfgf nufOg] 5 M–
-s_ klxnf] k6s clgjfo{ df}Hbft gk'u ePsf] cj:yfdf gk'u eP hlt /sddf k|rlnt a}+s b/sf]
k|ltztn] .
-v_ bf];|f] k6s clgjfo{ df}Hbft gk'u ePsf] cj:yfdf gk'u eP hlt /sddf k|rlnt a}+s b/sf]
8]l9 k|ltztn] .
-u_ t];|f] k6s / ;f] eGbf kl5 hlt k6s gk'u eP klg gk'u eP hlt /sddf k|rlnt a}+s
b/sf] bf]Aj/ k|ltztn] .
-$_ pka'Fbf -#_ sf] v08 -s_, -v_ / -u_ adf]lhd k6s sfod ubf{ k|To]s cfly{s jif{sf] nflu cnu
cnu k6s sfod ul/g] 5 . hl/jfgfsf] k6s lgwf{/0f ubf{ !$ lbg -b'O{ ;Ktfx_ sf] df}Hbft
u0fgfnfO{ Ps k6s dflgg]5 .
-%_ clgjfo{ df}Hbftdf gk'u eP hlt /sddf k|rlnt a}+s b/sf] k|ltztn] ;j{;fwf/0faf6 art kl/rfng
gug]{ n3'ljQ ljQLo ;+:yfx?nfO{ dfl;s / cGo n3'ljQ ljQLo ;+:yfnfO{ b'O{ xKtfsf] lx;fjdf xhf{gf
nufOg]5 / o;/L gk'u eP hltsf] /sdnfO{ a}+s b/sf] k|ltztn] u'0ff u/L dfl;s xh{gf nufpFbf !@
n] / b'O{ xKtfsf] xhf{gf nufpFbf 5AaL;n] efu ul/g] 5 .
-^_ b'O{ xKtfsf] clgjfo{ df}Hbft u0fgf ug]{ k|of]hgsf nflu b]xfosf] k|lqmof ckgfOg]5 M–
-s_ clgjfo{ df}Hbftsf] u0fgf ;fKtflxs -k|To]s cfOtjf/b]lv zlgjf/_ cf};t lgIf]k df}Hbftsf
cfwf/df ul/g]5 .
-v_ df}Hbftsf] u0fgf ubf{ v08 -s_ df plNnlvt ;dofjlw kl5 PsxKtf cGt/fn sfod u/L
tTkZrftsf] b'O{ xKtf -cfOtjf/ b]lv !$ cf}+ lbgsf] zlgjf/_ df sfod ul/g] cf};t gub
df}HbftnfO{ lnOg]5 .
-u_ clgjfo{ df}Hbft u0fgf ug]{ k|of]hgsf nflu s'n lgIf]k bfloTjsf xsdf ;fKtflxs ?kdf
cfOtjf/b]lv zlgjf/;Ddsf] s'n lgIf]ksf] of]unfO{ ;ft cÍn]] efu u/L b}lgs cf};t lgwf{/0f
ug'{kg]]{5 . o;}u/L, g]kfn /fi6« a+}s df}Hbftsf] u0fgf ubf{ cfOtjf/b]lv !$ cf}+ lbgsf]
zlgjf/;Ddsf] b}lgs df}Hbftsf] s'n of]unfO{ rf}w cÍn] efu u/L b}lgs cf};t lgwf{/0f
ul/g]5 .
-3_ o; lgb]{zg adf]lhd sfod ug'{kg]{ clgjfo{ df}Hbftsf] sDtLdf &) k|ltzt df}Hbft b}lgs
?kdf sfod ug'{kg]{5 .
-ª_ o; k|of]hgsf] nflu lgwf{l/t lgb]{zg kmf=g+=3 !#=! adf]lhdsf] ljj/0f e/L xKtf ljt]sf] ;ft
lbgleq clgjfo{ ?kdf o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf cfOk'Ug] u/L k7fpg' kg]{5 .
-&_ o; p2]Zosf] nflu n3'ljQ ljQLo ;+:yfsf] ;Dk"0f{ sfof{nox?nfO{ Pp6} OsfO{ dflgg] 5 .
-*_ o; a}+sdf /x]sf] vftfdf hDDff x'g] u/L km08 6«fG;km/sf] l;nl;nfdf dfu{:y (Transit) df kg{
uPsf] :jb]zL d'b|fsf] /sdnfO{ o; a+}ssf] df}Hbftdf ;dfj]z ug{ ;lsg] 5 .
-(_ ;j{;fwf/0faf6 jrt kl/rfng gug]{ ;+:yfx?sf] xsdf Ps dlxgf cl3sf] JolQmut, ;d"xut,
ljz]if jrt tyf ;fk6L sf]ifsf] b}lgs cf};tsf cfwf/df clgjfo{ df}Hbftsf] u0fgf ul/g] 5 .
-!)_ ;j{;fwf/0faf6 lgIf]k kl/rfng gug]{ n3'ljQ ljQLo ;+:yfn] lgb]{zg kmf=g+=3 !#=@ adf]lhd
clgjfo{ df}Hbft / t/n ;DklQsf] ljj/0f dfl;s ?kdf k|To]s dlxgf lat]sf] !% lbgleq o;
a}+ssf] n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf k7fpg' kg]{5 .
-!!_ dfly h'g;'s} s'/f n]lvPsf] ePtfklg cGo a+}s tyf ljQLo ;+:yfsf] tkm{jf6 c;'n u/L lbg] zt{df
yf]s shf{ sf/]fjf/ ug]{ n3'ljQ ljQLo ;+:yfdf x:tfGt/0f eO{ cfPsf] C0f ;fk6L /sddf clgjfo{
df}Hbft sfod ug'{ kg]{ Joj:yfnfO{ 5'6 lbg ;lsg] 5 .
:ki6Ls/0f M o; k|of]hgsf] nflu æ;fk6L sf]ifÆ eGgfn] n3'ljQ ljQLo ;+:yfn] g]kfn ;/sf/ jf
39
cGtu{tsf lgsfo, cGo Ohfhtkqk|fKt ;+:yf, JolQm, kmd{, ;+ul7t ;+:yf -:jb]zL tyf ljb]zL_ tyf
sDkgL;Fu lnPsf] ;fk6L /sd ;Demg' k5{ .
!#=@ t/n ;DklQ ;DaGwL Joj:yf
-!_ ;j{;fwf/0faf6 lgIf]k kl/rfng gug]{ n3'ljQ ljQLo ;+:yfn] cf�gf] s'n lgIf]k bfloTjsf] Go"gtd
@=% k|ltzt t/n ;DklQsf] ?kdf /fVg' kg]{5 . t/n ;DklQ eGgfn] b]xfo adf]lhdsf] ;DklQ
;Demg' kb{5 M–
-s_ cf�gf] 9's'6Ldf /x]sf] gub df}Hbft,
-v_ ;/sf/L ;'/If0fkqdf u/]sf] nufgL ,
-u_ g]kfn /fi6« a}+s C0fkqdf u/]sf] nufgL, jf
-3_ æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf lgIf]ksf] ?kdf /x]sf] df}Hbft .
-@_ a'Fbf g+= !#=! adf]lhd hDdf ug'{ kg]{ Go"gtd clgjfo{ df}Hbft eGbf a9L hDdf u/]df a9L ePhlt
/sd o; k|of]hgsf] nflu ;dfj]z ug{ kfOg]5 .
-#_ t/n ;DklQsf] u0fgf b]xfo adf]lhd x'g]5 –M
-s_ t/n ;DklQsf] u0fgf b}lgs cf};tsf] cfwf/df dfl;s ?kdf ul/g]5 .
-v_ æsÆ ju{sf Ohfhtkqk|fKt ;+:yfdf /x]sf] d'2tL lgIf]ksf] xsdf a9Ldf () k|ltzt;Dd dfq
t/n ;DklQdf u0fgf ug'{ kg]{5 .
-u_ t/n ;DklQsf] u0fgf ubf{ d'2tL lgIf]k jf ;/sf/L C0fkq tyf g]kfn /fi6« a}+s C0fkq
lwtf]df /fvL C0f lnPsf] eP C0f lnP a/fa/sf] /sd 36fpg' kg]{5 .
-$_ t/n ;DklQ sfod g/fVg] n3'ljQ ljQLo ;+:yffnfO{ a'Fbf g+= !#=! sf] pkaFbf -#_ adf]lhd hl/afgf
ul/g]5 .
!#=# j}wflgs t/ntf cg'kft (Statutory Liquidity Ratio) ;DaGwL Joj:yf
;j{;fwf/0fsf] ;d]t lgIf]k kl/rfng ug]{ n3'ljQ ljQLo ;+:yfx¿n] $ k|ltzt j}wflgs t/ntf cg'kft
sfod ug'{ kg]{5 .
o; k|of]hgsf nflu n3'ljQ ljQLo ;+:yfx¿sf] lgDgfg';f/sf] t/n ;DklQx? u0fgf ul/g]5 M
-s_ g]kfn ;/sf/sf] ;'/If0fkqdf u/]sf] nufgL,
-v_ clgjfo{ df}Hbft k|of]hgsf nflu g]kfn /fi6« a}+sdf /flvPsf] /sd,
-u_ cf�gf] 9's'6Ldf /x]sf] gub df}Hbft,
-3_ clgjfo{ df}Hbft k|of]hgsf nflu jfl0fHo a}+sx?df /x]sf] /sd,
-ª_ /fli6«o:t/ jfx]ssf n3'ljQ ljQLo ;+:yfx?n] dfu]sf jvt k|fKt x'g] u/L cGo a}+s tyf ljQLo
;+:yfx?df /fv]sf] /sd,
j}wflgs t/ntf cg'kft u0fgf ;DaGwdf b]xfo adf]lhd Joj:yf ul/Psf] 5 M
-!_ j}wflgs t/ntf cg'kft u0fgf ubf{ 7Ls cl3Nnf] dlxgfsf] cGTodf /x]sf] :jb]zL lgIf]k bfloTjnfO{
cfwf/ dflgg]5 .
-@_ o:tf] cg'kft u0fgf u/L k|To]s dlxgfe/sf] j}wflgs t/ntf cg'kft /sdsf] ljj/0f lgb]{zg kmf=g+=
!#=# df pNn]v eP adf]lhd k]z ug'{ kg]{5 .
-#_ plNnlvt df}Hbft gk'u ePsf] cj:yfdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf (( sf] pkbkmf -!_
df ePsf] Joj:yfsf] cwLgdf /xL b]xfo adf]lhd hl/jfgf nufOg] 5 M–
-s_ klxnf] k6s j}wflgs t/ntf cg'kft gk'u ePsf] cj:yfdf gk'u eP hlt /sddf k|rlnt
a}+sb/sf] k|ltztn] .
-v_ bf]>f] k6s j}wflgs t/ntf cg'kft gk'u ePsf] cj:yfdf gk'u eP hlt /sddf k|rlnt
a}+sb/sf] 8]l9 k|ltztn] .
40
-u_ t]>f] k6s / ;f]eGbf kl5 hlt k6s gk'u eP klg gk'u eP hlt /sddf k|rlnt a+}s b/sf]
bf]Aa/ k|ltztn] .
-$_ pka'Fbf -#_ sf] v08 -s_, -v_ / -u_ adf]lhd k6s sfod ubf{ k|To]s cfly{s jif{sf] nflu cnu–cnu
k6s sfod ul/g]5 .
-%_ j}wflgs t/ntf cg'kft gk'u eP hlt /sddf k|rlnt a}+sb/sf] k|ltztn] dfl;s lx;fjdf
hl/jfgf nufOg]5 / o;/L gk'u eP hltsf] /sdnfO{ a+}sb/sf] k|ltztn] u'0ff u/L afx|n] efu
ul/g]5 .
-^_ j}wflgs t/ntf cg'kft gk'u ePsf] cj:yfdf hl/jfgfsf] k|of]hgsf nflu o; a}+sn] tf]s] adf]lhd
k|sflzt u/]sf] a}+sb/nfO{ g} cfwf/ lnOg]5 .
b|i6JoM != o; bkmfsf] k|of]hgsf nflu ;/sf/L ;'/If0fkq eGgfn] g]kfn ;/sf/n] hf/L u/]sf] jrtkq,
ljsf; C0fkq, 6«]h/L lan; tyf o; a}+sn] tf]s]sf] cGo ;'/If0fkq ;Demg' k5{ .
@= j}wflgs t/ntf cg'kft ljj/0f k|To]s dlxgf ;dfKt ePsf] !% lbgleq k7fpg' kg]{5 .
14= zfvf÷sfof{no ;DaGwL Joj:yf
!$=! zfvf÷sfof{no vf]Ng] ;DaGwL Joj:yf
-s_ n3'ljQ ljQLo ;+:yfn] zfvf sfof{no vf]Ng o; a}+ssf] k"j{ :jLs[lt lng'kg]{5 . t/, sf7df8f}+
pkTosf, dxfgu/kflnsf, pk dxfgu/kflnsf / lhNnf ;b/d'sfd /x]sf gu/kflnsf tyf
ufFpkflnsf afx]ssf :yfgdf zfvf sfof{no vf]Ng o; a}+ssf] :jLs[lt lng' kg]{ 5}g . ;fy}, zfvf
sfof{no vf]Nbf sf/f]af/ z'? u/]s} lbg pQm zfvf ;DaGwL ljj/0f o; a}+ssf] j]akf]6{n
(reporting.nrb.org.np) df cBfjlws ug'{ kg]{5 .
-v_ b]xfosf] cj:yf k'/f u/]sf n3'ljQ ljQLo ;+:yffn] cf�gf] sfo{If]q leq gofF zfvf sfof{no vf]Ng
;Sg]5g\M
-c_ k|:tfljt :yfg Joj;flos ?kn] ;DefJo /x]sf] ljj/0f tof/ ug'{ kg]{ .
-cf_ tf]s]sf] Go"gtd r'Qmf k'FhL k'/f u/]sf] .
-O_ tf]s]sf] k'FhLsf]if k'/f u/]sf] .
-O{_ lgliqmo shf{{ (NPL) % k|ltzteGbf a9L gePsf] .
-p_ o; a}+saf6 lbO{Psf zt{ tyf lgb]{zgsf] kfngf u/]sf] .
-pm_ ;DalGwt ;+:yfsf] ;~rfns ;ldltaf6 zfvf sfof{no :yfkgf÷;~rfng ug]{ ;DaGwL lg0f{o
ePsf] x'g' kg]{ . ;~rfns ;ldltn] lg0f{o u/]sf] ldltn] !% lbgleq o; a}+s ;dIf ;+nUg
cg';"rL !$=! adf]lhdsf] 9fFrfsf] kmf/d e/L :jLs[ltsf] nflu cfj]bg lbg' kg]{ . o;
a}+saf6 :jLs[lt kfPsf] ldltn] ^ dlxgfleqdf zfvf sfof{no vf]nL sf/f]af/ ;~rfng
ul/;Sg' kg]{ .
-u_ zfvf lj:tf/ ug{ :jLs[lt k|bfg ubf{ k|:tfljt If]qsf] Joj;flos sf/f]af/, a}+lsË ;]jfsf] kx'Fr tyf
pQm n3'ljQ ljQLo ;+:yfaf6 s[lif, phf{, ko{6g / n3' pBdsf] If]qdf shf{ k|jfxdf x'g ;Sg]
j[l4sf] l:ylt emNsg] u/L k]z ul/Psf] ;DefJotf cWoog k|ltj]bg ;d]tnfO{ cfwf/ agfOg] 5 .
zfvf :yfkgfsf nflu k]z ul/g] ;DefJotf cWoog k|ltj]bgdf k|:tfljt zfvf :yfkgfsf nflu x'g]
k'FhLut tyf cGo vr{x?, # jif{leqdf ;f]xL ;+:yfsf] cGt/zfvf Aofh cfDbfgL afx]ssf a}+lsË
sf/f]af/af6 k|:tfljt zfvf d'gfkmfdf ;~rflnt x'g ;Sg] cfwf/ ;d]t ;dfj]z ug'{ kg]{ 5 .
-3_ a'Fbf g+= !$=$ df plNnlvt cj:yfdf afx]s n3'ljQ ljQLo ;+:yfx?nfO{ dxfgu/kflnsfdf zfvf
vf]Ng :jLs[lt k|bfg ul/g] 5}g . ;fy}, lhNnf ;b/d'sfd afx]ssf gu/kflnsf tyf ufpFkflnsf
If]qdf Ps zfvf :Yffkgf u/]kZrft\ dfq pkdxfgu/kflnsf jf lhNnf ;b/d'sfd ePsf
gu/kflnsf / ufFpkflnsfdf Ps zfvf :Yffkgf ug{ :jLs[lt k|bfg ug{ ;lsg] 5 .
!$=@ zfvf÷sfof{no aGb tyf :yfgfGt/0f ug]{ ;DaGwL Joj:yf
-s_ ;+:yfn] o; a}+ssf] k"j{ :jLs[lt lagf zfvf jf s'g} klg lsl;dsf] sfof{no aGb ug{ jf :yfgfGt/0f
ug{ jf ufEg kfpg] 5}gg\ .
41
-v_ ;+:yfn]] dxfgu/kflnsf, pk–dxfgu/kflnsf / gu/kflnsfsf] ;f]xL j8fleq tyf ufpFkflnsfsf]
xsdf ;f]xL ufpFkflnsfleq zfvf sfof{no :yfgfGt/0f ug'{ k/]df n3'ljQ ljQLo ;+:yfsf]
;~rfns ;ldltsf] lg0f{ofg';f/ :yfgfGt/0f u/L ;f]xL lbgdf o; a}+ssf] Web Portal df
cBfjlws ug'{ kg]{5 .
-Uf_ ;+:yfn]]] s]Gb||Lo÷/lhi68{ sfof{no -skf]{/]6 sfof{no_ sf] 7]ufgf kl/jt{g ug{ jf :yfgfGt/0f ug{
rfx]df o; a}ssf] :jLs[lt lnO{ k|rlnt sfg'gsf] cwLgdf /xL cf�gf] k|aGwkq tyf lgodfjnLdf
;+zf]wg u/L ug{ ;Sg] 5g\ .
!$=# sfof{no ;do ;DaGwL Joj:yf
g]kfn /fi6« a}+s v'n]sf] lbg / ;dodf n3'ljQ ljQLo ;+:yfx?n] clgjfo{ ?kdf cf�gf] sfof{no ;~rfng ug'{
kg]{5 . t/, n3'ljQ ljQLo ;+:yfx?n] g]kfn /fi6« a}+s v'n]sf] lbg / ;dosf cltl/Qm ;do tyf cGo ljbfsf
lbg / ;dodf cf�gf] sf/f]af/ ;~rfng ug'{ k/]df o; a}ssf] a+}+s tyf ljQLo ;+:yf lgodg ljefu /
n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf ;f]sf] lnlvt ?kdf k"j{ hfgsf/L lbO{ sf/f]af/ ;~rfng ug{ ;Sg]
5g\ .
!$=$ sf7df08f}+ pkTosf jflx/ s]Gb|Lo sfof{no /x]sf /fli6«o :t/sf n3'ljQ ljQLo ;+:yfx?n] g]kfn /fi6«
a}+s, sDkgL /lhi6«f/sf] sfof{no, g]kfn lwtf]kq af]8{, g]kfn :6s PS;r]Gh lnld6]8 / cGo a}+s tyf
ljQLo ;+:yf nufotdf ;Dks{ sfod ug]{ k|of]hgsf nflu Pshgf clws[t:t/ ;lxt a9Ldf # hgf
sd{rf/L /xg] u/L sf7df08f}+ pkTosfleq sf7df8f}+ dxfgu/kflnsf / nlntk'/ dxfgu/kflnsf afx]ssf
:yfgdf -a9Ldf *)) ju{ lkm6;Ddsf] If]qkmndf_ ;Dks{ sfof{no vf]Ng ;Sg]5g\ . o; Joj:yf adf]lhd
;Dks{ sfof{no vf]n]sf] hfgsf/L !% lbgleq o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu /
n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf u/fpg' kg]{5 .
15= Aofhb/ ;DaGwL Joj:yf
!%=! Aofhb/ lg0f{o u/fP/ nfu" ug'{ kg]{
n3' ljQ ljQLo ;+:yfn] cfkm\gf ;b:ox?af6 ;+slnt artdf lbg] / shf{df lng] Aofhb/, Aofh u0fgf
ljlw, xhf{gf nufpg] ljlw, ;]jf z'Ns / sldzg b/ n3' ljQ ljQLo ;+:yfn] lg0f{o u/fO{ nfu" ug'{ kg]{5
. n3' ljQ ljQLo ;+:yfn] lgIf]kdf k|bfg ug]{ k|sflzt Aofhb/df )=% k|ltzt laGb';Dd a9fpg ;Sg]5g\
eg] shf{sf] Aofhb/sf] xsdf k|sflzt Aofhb/eGbf a9L b/ sfod ug{ kfOg] 5}g . n3' ljQ ljQLo
;+:yfn] shf{ k|jfx ubf{ k|zf;lgs ;]jf z'Ns, Aofh / xhf{gf Jofh afx]s shf{;Fu ;DalGwt cGo s'g}
klg /sd lng kfO{g] 5}g . t/ cfkm\gf u|fxsx?sf nflu shf{ ;"rgf s]Gb| lnld6]8 h:tf cGo
;+:yf÷lgsfo dfkm{t ;]jf lng] ;Gbe{df ;f] ;]jf jfkt To:tf ;+:yf÷lgsfox?nfO{ e'QmfgL ug'{kg]{
nfut;Dd dfq ;]jf z'Ns c;'n ug{ eg] of] Aoj:yfn] jfwf kf/]sf] dflgg] 5}g .
!%=@ Ohfhtkqk|fKt ;+:yfx?n] u|fxsnfO{ k|bfg ug]{ shf{sf] Aofhb/ lgDgfg';f/ x'g] u/L to ug{' kg]{5 .
-s_ ;+:yfn] cf�gf] sf]ifsf] nfut (Cost of fund) df k|zf;lgs nfut jfkt a9Ldf # k|ltzt ljGb';Dd
yk u/L sf]if tyf k|zf;lgs nfut sfod ug{ ;Sg] 5g\ . t/, yf]s shf{sf] dfq sf/f]jf/ ug]{
;+:yfx?n] eg] @ k|ltzt ljGb';Dd dfq yk u/L sf]if tyf k|zf;lgs nfut sfod ug{{ ;Sg] 5g\ .
-v_ v08 -s_ adf]lhd sfod x'g cfpg] b/df a9Ldf ^ k|ltzt ljGb';Dd yk u/L shf{sf] Aofhb/
lgwf{/0f ug{ ;Sg] 5g\ . t/ yf]s shf{sf] dfq sf/f]jf/ ug]{ ;+:yfx?n] eg] # k|ltzt ljGb';Dd dfq
yk u/L shf{sf] Aofhb/ lgwf{/0f ug{ ;Sg] 5g\ .
-u_ o; Joj:yf adf]lhd Aofhb/ sfod gug]{ ;+:yfx?nfO{ g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !))
adf]lhd sf/jfxL ul/g] .
gf]6M o; Joj:yfsf] k|of]hgsf nflu sf]ifsf] nfut (Cost of fund) eGgfn] ;+:yfsf ;b:ox?af6
;+slnt jrt /sd, ;j{;fwf/0faf6 ;+slnt lgIf]k /sd / C0f tyf ;fk6Lsf] efl/t cf};t
Aofhb/nfO{ hgfpFg]5 .
42
!%=# Aofhb/ ;DaGwL ljj/0f k7fpg' kg]{
;+:yfn] k|To]s qodf; ;dfKt ePsf] !% lbgleq lgIf]k tyf shf{sf] Aofhb/ ;DaGwL ljj/0f o; a}+sdf
k7fpg' kg]{5 . ;fy}, Aofhb/ ;+zf]wg u/]sf] & lbgleq ;f] ;DaGwL k"0f{ ljj/0f ;d]t pknAw u/fpg' kg]{5 .
!%=$ Aofhb/ ;fj{hlgs ug'{ kg]{
;+:yfn] lgIf]k jf jrtdf lbg] / shf{df lng] Aofhb/ ;DaGwL ;"rgf cf�gf] ;"rgf kf6Ldf 6fF; u/L
;fj{hlgs hfgsf/L x'g] Joj:yf ldnfpg' kg]{5 .
!%=% ljkGg ju{ shf{sf] Aofh b/df ;x'lnot lbg]
blnt, d'Qm sd}of, jfbL, xlnof, åGå lkl8t, Psn dlxnf, ckfË tyf h]i7 gful/sx?nfO{ n3'ljQ ljQLo
;+:yfx?af6 k|jfx x'g] ljkGg ju{ shf{df lng] Aofh b/df ! k|ltzt laGb'n] ;x'lnot lbg] Joj:yf
ug'{kg]{5 .
!%=^ Aofh cfDbfgL hgfpg] Joj:Yff
;+:yfn] k|bfg u/]sf] shf{ ;fk6df k|fKt x'g'kg]{ AofhnfO{ gub k|flKtsf] cfwf/df dfq cfDbfgL hgfpg'
kg]{5 . kfs]sf] t/ gubdf c;'n x'g g;s]sf] AofhnfO{ h'g jif{df c;'n ePsf] xf] ;f]xL jif{df dfq
cfDbfgL jfFwL ;f] sf] lx;fj ldnfg ug'{ kg]{5 . ;DalGwt cjlwe/df kfs]sf] AofhnfO{ ækfpg' kg]{ Aofh
lx;fjÆ df vr{ n]vL æAofh d'NtjL lx;fjÆ df hDdf ug'{ kg]{5 .
!%=& Aofh k|bfg ug]{ ;DaGwdf
;+:yfaf6 k|jflxt shf{÷;fk6df q}dfl;s ?kdf Aofh c;'n ug]{ u/]sf] cj:yfdf art lgIf]kdf klg
#÷# dlxgfdf ;DalGwt vftfdf Aofh hDdf ul/lbg] Joj:yf ug'{ kg]{5 . lgIf]kstf{nfO{ lbg] Aofh b}lgs
df}Hbftdf k|bfg ug'{ kg]{5 .
!%=* Ps d'i6 ?kdf lkm{tf x'g] lgIf]ksf] Aofh k|bfg ug]{ ;DaGwdf
lgoldt ?kdf Aofh e'QmfgL gu/L s'g} lglZrt ;do kZrft Psd'i6 ?kdf ;fFjf Aofh lkmtf{ ug]{ u/L
lnOPsf jrtsf] xsdf To:tf] Aofh e'QmfgL gePsf] cj:yfdf ;d]t x/]s jif{ Aofh vr{ n]vL ltg'{kg]{
Aofh lx;fadf bfloTj b]vfpg' kg]{ 5 . To:tf] artdf Aofhb/ gtf]lsPsf] ePtfklg jrt hDdf u/]sf]
/sd / e'QmfgL x'g] /sdsf] cfwf/df cfpg] k|efjsf/L (Effective) Aofhb/nfO{ cfwf/ lng'kg]{ 5 .
16= ljQLo ;|f]t ;+sng ;DaGwL Joj:yf
!^=! ljQLo >f]t ;+sng ;Ldf
-!_ ;+:yfn] cf�gf] k|fylds k'FhLsf] a9Ldf #) u'0ff;Dd ljQLo ;|f]t kl/rfng ug{ ;Sg]5 . t/, o;}
lgb]{zgsf] a'Fbf g+= !^=% sf] cj:yfdf afx]s u}/–;b:ox?af6 art kl/rfng ug{ kfOg] 5}g .
:ki6Ls/0f M– æljQLo ;|f]tÆ eGgfn] ;d"x ;b:ox?af6 art, u}/ ;b:oaf6 lgIf]k, ;fk6L / l8j]~r/af6
;+slnt /sd ;Demg' kb{5 .-@_ ljQLo ;|f]t ;+sng ;Ldf cg'udg ug]{ k|of]hgsf nflu
cl3Nnf] qodf;df sfod /x]sf] k|fylds k'FhLnfO{ cfwf/ dflgg]5 .
!^=@ lgIf]k ;+sng tyf e'QmfgL ;DaGwL lgod tyf k|lqmof agfO{ nfu" ug'{ kg]{
-!_ ;+:yfn] :jLsf/ ug]{ lgIf]ksf] cjlw, k|sf/ cflb ;Dk"0f{ lgod tyf sfo{ljlwsf af/]df n3'ljQ
ljQLo ;+:yf cfk}+mn] lgod agfO{ nfu" ug{' kg]{5 .
k]G;g art nufotsf cfjlws lgIf]k tyf C0fLnfO{ k|jfx ug]{ C0faf6 s6\6f u/L lng] h:tf
clgjfo{ art ;+sng ug{ kfOg] 5}g .
t/, xfn sfod /x]sf o:tf cfjlws art lgIf]knfO{ e'QmfgL cjlwe/ lg/Gt/tf lbg o;
Joj:yfn] afwf k'u]sf] dflgg] 5}g .
43
-@_ ;+:yfn] !) jif{b]lv rNtL gePsf tyf xs bfjL gk/]sf lgIf]k vftfx?sf] ljj/0f k|To]s cfly{s
jif{sf] klxnf] dlxgfleq o; a}+sdf k7fpg' kg]{5 .
-#_ ;+:yfn] nfef+z 3f]if0ff u/]sf] ldltn] % jif{;Dd klg ;DalGwt z]o/wgL jf lghsf] xsjfnf ;f]
nfef+z lng gcfPdf To:tf z]o/wgLsf] nfef+zsf] ljj/0f k|To]s cfly{s jif{sf] klxnf] dlxgfleq
o; a}+sdf k]z ug'{ kg]{5 .
-$_ ;+:yfn] pka'Fbf -!_ jf -@_ adf]lhd rNtL gePsf jf bfjL gk/]sf lgIf]kx? jf ljt/0f gePsf]
nfef+zsf] ljj/0f dfly plNnlvt cjlw ;dfKt ePsf] ! dlxgfleq /fli6«o:t/sf] kqklqsfdf
sDtLdf Psk6s k|sfzg ug'{ kg]{5 . ;"rgf k|sflzt x'Fbf ;d]t To:tf] /sd e'QmfgL gePdf pQm
/sdnfO{ o; a}+sn] tf]lslbPsf] vftfdf hDdf ug'{ kg]{5 .
!^=# ;fk6L lng ;Sg]
-!_ ;+:yfn] a'Fbf g+= !^=! df plNnlvt ;Ldfleq /xL Ohfhtkqk|fKt ;+:yf, kmd{, sDkgL tyf ;+ul7t
;+:yf;+u ;fk6L lng ;Sg] 5 .
-@_ pka'Fbf -!_ df h'g;'s} s'/f n]lvPsf] ePtfklg ljb]zL ;/sf/ jf cGt//fli6«o ;+3÷;+:yfaf6 s'g}
cfly{s ;xfotf jf C0f lng'k/]df ;+:yfn] o; a}+ssf] :jLs[lt lng' kg]{5 .
!^=$ ;fj{hlgs z]o/ lgisfzg ;DaGwdf
;+:yfn] ;~rfngdf cfPsf] ldltn] a9Ldf # jif{leq ;j{;fwf/0fsf] nflu 5'6\ofOPsf] z]o/ laqmL ljt/0f
u/L ;Sg' kg]{5 . ;fy}, k|rlnt lwtf]kq ;DaGwL sfg'gsf] cwLgdf /xL ;fj{hlgs ?kdf k'gM z]o/
lgisfzg (Further Public Issue) ug{ ;Sg]5g\ .
!^=% v'b|f shf{sf] sf/f]af/ ug]{ n3'ljQ ljQLo ;+:yfx¿n] ;j{;fwf/0faf6 lgIf]k kl/rfng ug{ gkfpg]
;DaGwdf
-!_ v'b|f shf{sf] sf/f]af/ ug]{ n3'ljQ ljQLo ;+:yfx¿n] ;j{;fwf/0faf6 lgIf]k kl/rfng ug{ ;Sg]
5}gg\ .
-@_ o;k"j{ o; a}+saf6 :jLs[lt lnO{ ;j{;fwf/0faf6 lgIf]k kl/rfng ul//x]sf n3'ljQ ;+:yfx?n]]
o:tf] lgIf]k kl/rfng ug]{ ;Ldf tyf cGo Joj:yf b]xfo adf]lhdsf] x'g]5 M–
-s_ cf�gf] k|fylds k'FhLsf] #) u'0ff;Dd ljQLo >f]t kl/rfng ug]{ ;Ldfleq /xL k|fylds k'FhLsf]
a9Ldf % u'0ff;Dd ;j{;fwf/0faf6 lgIf]ksf] ?kdf ljQLo >f]t kl/rfng ug{ ;Sg] 5g\ .
;j{;fwf/0faf6 ;+slnt lgIf]ksf] ;Ldfdf ;d"x ;b:ox?sf] jrt lgIf]k u0fgf x'g] 5}g .
-v_ ;j{;fwf/0faf6 lgIf]k ;+sng ubf{ jrt tyf al9df @ jif{;Ddsf] d'2tL lgIf]k dfq
kl/rfng ug{ ;Sg] 5g\ .
-u_ s'g} Pp6f kmd{, sDkgL jf ;+ul7t ;+:yfaf6 cf�gf] s'n lgIf]ksf] a9Ldf !) k|ltzt;Ddsf]
;Ldfdf ga9\g] u/L ;+:yfut lgIf]k kl/rfng ug{ ;Sg] 5g\ .
!^=^ ;]jf z'Ns ;DaGwdf
-s_ ;+:yfn] lgIf]k vftf ;~rfng u/] jfkt u|fxsaf6 s'g} lsl;dsf] ;]jf z'Ns lng kfOg] 5}g .
-v_ shf{ k|jfx ubf{ ;+:yfn] :jLs[t shf{df @ k|ltzt eGbf a9L ;]jf z'Ns lng kfpg] 5}g .
!^=& æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfsf] ;xfos sDkgLsf] ?kdf v'n]sf n3'ljQ ljQLo ;+:yfn]
d'Vo -Parent_ ;+:yfdf Aofh cfh{g x'g] s'g} klg k|sf/sf] vftf vf]Ng kfpg] 5}g .
17= ljkGg ju{ cGtu{t k|fKt shf{ ;DaGwL Joj:yf
!&=! ;Dk"0f{ ;fk6L /sd k|jfx ug'{kg]{ Joj:yf
-s_ ;+:yfn] ljkGg ju{df k|jfx ug]{ u/L k|fKt ;Dk"0f{ ;fk6L /sd nlIft ju{df k|jfx ug'{kg]{ 5 . To:tf]
;fk6L /sdnfO{ nlIft ju{df k|jfx gu/L ;f] afktsf] /sd Aofh cfh{g x'g] u/L s'g} klg a}+s
tyf ljQLo ;+:yfdf hDdf ug{ kfOg] 5}g . t/ o; Joj:yfn] n3'ljQ ljQLo ;+:yfn] shf{ ;Ldf -
Line of Credit_ pkof]u ug{ eg] jfwf k'¥ofPsf] dflgg] 5}g .
44
-v_ ;+:yfn] lnPsf] ;fk6L /sd nlIft ju{df k|jfx gu/]sf] v08df k|rlnt a}+sb/sf] lx;fan] q}dfl;s
?kdf -c;f]h, k';, r}t / c;f/df_ xhf{gf nufO{g] 5 . o:tf] xhf{gf ljkGg ju{ cGtu{t cl3Nnf]
qodf;sf] cGtdf afFsL s'n ;fk6L /sd eGbf kl5Nnf] qodf;sf] cGtdf /x]sf] s'n shf{sf] afFsL
/sd sd ePdf ;f] sd ePsf] /sddf dfq nufOg] 5 . t/, cl3Nnf] qodf;sf] cGtdf afFsL
;fk6L /sd eGbf kl5Nnf] qodf;df 36]sf] cj:yfdf ;f] xb;Dd xhf{gf nufOg] 5}g .
-u_ ;+:yfn] lnPsf] ;fk6L /sd / k|jfx u/]sf] shf{ nufgLsf] q}dfl;s ljj/0f o;} ;fy ;+nUg
adf]lhdsf] lgb]{zg kmf=g+= !&=! adf]lhd x/]s qodf; ;dfKt ePsf] !% lbg leq o; a}+sdf
k7fpg' kg]{5 .
-3_ o; Joj:yf adf]lhd gofF ;+:yfkgf eO{ ;~rfngdf cfPsf n3'ljQ ljQLo ;+:yfx?sf] xsdf v08
-v_ sf] k|of]hgsf nflu ljkGg ju{df k|jfx ePsf] shf{ /sd u0fgf ubf{ ;f] ;+:yf ;+:yfkgf eO{
ljQLo sf/f]af/ z'? u/]sf] ldltn] ^ dlxgf Joltt ePkl5sf] qodf;sf] cGtdf afFsL /x]sf] s'n
;fk6L /sdeGbf To;kl5sf] qodf;sf] cGtdf /x]sf] s'n ljkGg ju{ shf{ /sd sd /x]÷g/x]sf]
u0fgf ul/g]5 . -pbfx/0fsf] nflu ;~rfngdf cfPsf] gofF n3' ljQ ljQLo ;+:yfn] ebf} dlxgfb]lv
ljQLo sf/f]af/ z'? u/]sf] ePdf kmfu'g dlxgfdf ^ dlxgf JotLt x'g] x'Fbf r}t d;fGtsf] q}dfl;s
ljj/0fdf b]lvg] s'n ;fk6L /sd a/fa/ jf ;f] eGbf a9L kl5Nnf] qodf; cyf{t\ c;f/ d;fGtdf
ljkGg ju{df shf{ k|jfx eP÷gePsf] u0fgf ul/g]5 ._
!&=@ yf]s shf{sf] sf/f]af/ ug]{ n3'ljQ ljQLo ;+:yfn] ljkGg ju{df nufgL ug]{ u/L v'b|f shf{sf] sf/f]af/ ug]{
dWo:ystf{ ;+:yfnfO{ pknAw u/fPsf] yf]s shf{ ljkGg ju{df nufgL eP gePsf] ;DaGwdf cw{jflif{s
-k'; / c;f/ d;fGt;Ddsf]_ ?kdf cg'udg u/L df3 / ;fpg d;fGtdf ;f]sf] ljj/0f o; a}+ssf]
n3'ljQ k|j{4g tyf ;'kl/j]If0f ljefudf k7fpg' kg]{5 .
!&=# k|fyldstfk|fKt If]q shf{ ;DaGwL Joj:yf
-!_ Go"gtd shf{ k|jfx M
n3'ljQ ljQLo ;+:yfx?n] clgjfo{ ?kdf cf�gf] s'n shf{sf] Ps ltxfO shf{ @)&&
c;f/d;fGt;Dddf s[lif If]qdf k|jfx ug'{kg]{]{ 5 .
-@_ cg'udg tyf xhf{gf M
-s_ o; Joj:yf cg';f/ shf{ k|jfx gu/]df jf sd k|jfx u/]df Go"gtd ?kdf k'¥ofpg' kg]{
/sddf x'g cfpg] gk'u /sddf @)&& c;f/d;fGtb]lv g]kfn /fi6« a}+s P]g, @)%* sf] bkmf
*! adf]lhd ;DalGwt n3'ljQ ljQLo ;+:yfn] ;f] u0fgf cjlwdf shf{df lng] clwstd
Aofhb/n] x'g] /sd xhf{gf nufOg]5 . o;/L xhf{gf nufpFbf To:tf] gk'u /sdsf] q}dfl;s
?kdf x'g cfpg] Aofh /sd lgwf{/0f u/L ;f]xL a/fa/sf] /sd xhf{gf sfod ul/g]5 .
-v_ s[lif If]qdf k|jfx ul/g] shf{ u0fgf ubf{ ^ dlxgf cl3sf] s'n afFsL shf{ tyf ;fk6sf] cfwf/sf]
?kdf lnOg] 5 .
-u_ s[lif If]qdf k|jfx ul/g] shf{sf] dfl;s ljj/0f dlxgf ;dfKt ePsf] !% lbgleq g]=/f=a}+s
lgb]{zg kmf=g+=3 !&=@ cg'?ksf] 9fFrfdf / q}dfl;s ljj/0f q}dfl;s cjlw ;dfKt ePsf] Ps
dlxgfleq g]=/f=a}+s lgb]{zg kmf=g+=3 !&=# cg'?ksf] 9fFrfdf a}+s tyf ljQLo ;+:yf lgodg
ljefu / n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .
:ki6Ls/0fM
-!_ �s[lif If]qÚ eGgfn] -s_ cGg, t/sf/L tyf cGo gub] jfnL, -v_ lrof÷skmL, ;gkf6, kmnkm"n, cb'jf
v]tL tyf k|zf]wg -u_ kz', k+IfL tyf dfx'/L kfng, -3_ k|fËfl/s dn tyf h}ljs ls6gfzs, -ª_ zLt
e08f/0f, -r_ l;FrfO{, -5_ jg, -h_ kz' jf kG5L jwzfnf -em_ df5fkfng, -`_ k'ik v]tL -6_ ljp–
ljhg tyf cfGtl/s s[lif pkhsf] k|fylds ?kdf x'g] k|zf]wg tyf -7_ cGo s[lif tyf s[lifhGo ;]jf
;DaGwL If]qx?nfO{ hgfpg] 5 .
!* sfo{If]q lj:tf/ jf ;+s'rg tyf ufEg]÷ufleg] ;DaGwL Joj:yf !*=! sfo{If]q lj:tf/ ;DaGwL Joj:yf
k|fb]lzs:t/af6 /fli6«o:t/df sf/f]af/ ;~rfng ug{ rfxg] n3'ljQ ljQLo ;+:yfn] b]xfosf zt{x? k'/f u/L
:jLs[ltsf nflu Joj;flos of]hgf ;lxt o; a}+sdf lgj]bg lbg ;Sg]5 M—
45
(1) o; a}+sn] tf]s]sf] Go"gtd r'Qmf k'FhL k'/f u/]sf] .
(2) lgoldt ?kn] jflif{s n]vfk/LIf0f u/L ;fwf/0f ;ef ;DkGg u/]sf] .
(3) a}+s tyf ljQLo ;+:yf kl5Nnf] # jif{ ;l~rt gf]S;fgLdf g/x]sf] .
(4) o; a}+ssf] lgb]{zg cg'?k k'FhLsf]if (Capital Adequacy) kof{Kt /x]sf] .
(5) o; a}+ssf] lgb]{zg cg'?k shf{sf] juL{s/0f u/L ;f]sf] nflu kof{Kt shf{ gf]S;fgL Joj:yf (Loan
Loss Provision) sfod u/]sf] .
(6) lglis[o shf{ (NPA) kfFr k|ltzt ggf3]sf] .
(7) k|fb]lzs :t/df sf/f]jf/ ;~rfng u/]sf] % jif{ k'/f ePsf] / sfo{/t /x]sf] k|b]zsf ;a} lhNnfdf sDtLdf
Ps Ps j6f zfvf sfof{no :yfkgf u/L sf/f]jf/ u/]sf] .
(8) g]kfn /fi6« a}+saf6 ;+:yf jf ;+:yfsf cWoIf, ;~rfns / sfo{sf/L k|d'v sf/jfxLdf k/]sf] eP ;f]
sf/jfxL km's'jf ePsf] cjlw # jif{ k'/f ePsf] .
(9) Ohfht lb+bf tf]lsPsf ;a} zt{x? k'/f u/]sf] .
!*=@ sfo{If]q lj:tf/sf nflu cfj]bg;fy lgDg sfuhftx? ;+nUg x'g' kg]{5 M
-s_ ljBdfg ;+:yfks / ;~rfnsx?sf] ljj/0f .
-v_ ;+:yfsf cfufdL % jif{sf] k|If]lkt ljQLo cj:yf, Joj;flos /0fgLlt, k|fljlws tyf
Joj:yfkg kIf / ahf/ ;+j]bgzLntf ljZn]if0f ;lxtsf] Joj;flos of]hgf .
-u_ ljQLo sf/f]af/ ;~rfngsf nflu skf]{/]6 sfof{no÷d'Vo zfvf sfof{no ljBdfg sfo{If]qb]lv cGo
:yfgdf ;~rfng ug]{ ePdf ;f] sfof{nosf] ef}lts k"jf{wf/, ;"rgf k|ljlw, jLdf tyf ;'/Iff Joj:yf,
3/ef8f s/f/gfdf, k|d'v sfo{sf/L clws[t nufot d'Vo sd{rf/Lx?sf] of]Uotf cg'ej ;DaGwL
sfuhft .
-3_ sfo{If]q lj:tf/ eP kZrft sfod x'g] sfo{If]qnfO{ ;d]6]/ tof/ ul/Psf] shf{ gLlt, nufgL gLlt,
lgIf]k kl/rfng gLlt, cfGtl/s n]vfk/LIf0f gLlt, u}/–a}lsË ;DklQ Joj:yfkg gLlt, ;DklQ bfloTj
Joj:yfkg gLlt, ;"rgf k|ljlw gLlt / cf�gf] u|fxs klxrfg gLlt .
-ª_ sfo{If]q lj:tf/ ;DaGwdf ;fwf/0f ;efn] u/]sf] lg0f{osf] k|ltlnlk .
!*=# sfo{If]q lj:tf/sf ;DaGwdf ;+:yfsf] ;~rfns ;ldlt;+u cGtlqm{of u/L sfuhft k'/f ePsf] ldltn]
^) lbgleq ;f] ;DaGwL k|lqmofsf] 6'+uf] nufOg]5 .
!*=$ ufEg]÷ufleg] ;DaGwL Joj:yfM
-s_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf bkmf &) adf]lhd n3'ljQ ljQLo ;+:yf Ps cfk;df
ufEg jf ufleg] ;DaGwdf o; a}+saf6 hf/L a}+s tyf ljQLo ;+:yf Ps cfk;df ufEg÷ufleg] -
Merger_ tyf k|fKtL -Acquisition_ ;DaGwL ljlgodfjnL, @)&# adf]lhd x'g]5 .
-v_ k|fb]lzs :t/sf n3'ljQ ljQLo;+:yfx? Ps cfk;df ufleO{ jf k|flKt u/L /fli6«o:t/df kl/0ft x'g
rfx]df ufleP/÷k|flKt u/L aGg] ;+:yfsf] r'Qmf k"FhL tyf k"FhLsf]if o; a}+sn] tf]s]adf]lhd x'g] u/L
cGo Joj:yfdf 5'6 k|bfg u/L ljz]if k|fyldstf lbg ;lsg]5 .
-u_ b]xfosf] s'g} jf ;a} cj:yf k'/f gug]{ n3'ljQ ;+:yfnfO{ cGo s'g} æ3Æ ju{sf] Ohfhtkqk|fKt
;+:yf;+u ufleg jf k|flKtdf hfg g]kfn /fi6« a}Ín] lgb]{zg lbg ;Sg]5 M–
-!_ g]kfn /fi6« a}Ín] tf]s]sf] cjlwleq tf]s]adf]lhdsf] k'FhL gk'¥ofPsf],
-@_ ljut kfFr jif{b]lv nuftf/ gf]S;fgLdf /x]sf],
-#_ g]kfn /fi6« a}Ín] lbPsf] lgb]{zg k6s k6s pNn+3g u/L sf/afxLdf k/]sf],
-$_ g]kfn /fi6« a}Ín] tf]s]adf]lhd hf]lvd Joxf]g]{ sf]if sfod ug{ g;s]sf] .
-3_ Ps cfk;df ufEg]÷ufleg] jf k|flKt x'g] n3'ljQ ljQLo ;+:yfx?nfO{ æa}+s tyf ljQLo ;+:yf Ps
cfk;df ufEg]÷ufleg] -Merger_ tyf k|flKt -Acquisition_ ;DaGwL ljlgodfjnL, @)&#Æ df tf]lsPsf
;'ljwfx?sf cltl/Qm b]xfo adf]lhdsf yk ;x'lnot k|bfg ul/g] 5 M
46
-s_ Psn u|fxs shf{ ;Ldf gf3]sf] C0fLsf] shf{nfO{ ;Ldf leq Nofpg ;do yk ug]{,
-v_ Tff]lsPsf] k'FhL sf]if cg'kft k'¥ofpg' kg]{ ;do yk ug]{,
-u_ ;~rfns ;ldltsf ;b:o / k|d'v sfo{sf/L clws[t kbaf6 x6]sf] sDtLdf ^ dlxgf JotLt geO{
o; a}+saf6 Ohfhtkq k|fKt cGo ;+:yfdf ;+rfns jf cGo s'g} klg x}l;otdf sfd ug{ gkfpg]
ljBdfg k|fjwfg nfu' gx'g],
-3_ ;d"xdf cfj4 gePsf ufpFkflnsf If]qdf a;f]af; ug]{ JolQmx?nfO{ n3'pBd ;~rfng ug{
:jLsf/ of]Uo lwtf] lnO{ k|bfg ul/g] shf{sf] ;Ldf ?= !% nfv sfod ul/Psf] 5 .
-ª_ cf�gf sd{rf/Lx?sf] tna, eQf tyf ;'ljwfnfO{ lgIf]ksf] ?kdf :jLsf/ u/L ;|f]t kl/rfng ug{
;Sg] .
19= u|fxs klxrfg ;DaGwL Joj:yf
n3'ljQ ljQLo ;+:yfx?sf] xsdf cf�gf] sfo{ k|s[lt adf]lhdsf] u|fxs :jLsf/ k|lqmof, u|fxssf] kl/ro
ug]{ k|lqmof, u|fxssf] sf/f]af/sf] cg'udg k|lqmof / hf]lvd Joj:yfkg k|lqmof h:tf ljifodf s]lGb|t eO{
cf�gf] u|fxs klxrfg (Know your Customers) sfo{ljlw tof/ ug'{ kg]{5 . ;fy}, cf�gf] u|fxsx?
aLrsf] sf/f]af/sf] clen]v -On]S6«f]lgs /]s8{ ;d]t_ sf/f]af/ ;dfKt ePsf] ldltn] % jif{;Dd ;'/lIft
/fVg' kg]{5 .
20= On]S «̂f]lgs dfWodaf^ x"g] a}lsé -O{–a}lsé_ ;]jf ;DaGwL Joj:yf
n3'ljQ ljQLo ;+:yfn] o; a}+ssf] :jLs[lt lnO{ On]S6«f]lgs dfWodaf6 x'g] a}+lsË ;]jf ;DaGwL sf/f]af/
ug{ ;Sg] 5g\ .
21= ljQLo u|fxs ;+/If)f ;DaGwL Joj:yf
Ohfhtkqk|fKt ;+:yfx?n] cfkm\gf u|fxsnfO{ k|bfg ug]{ ;]jf zt{;+u ;DalGwt ;a} k|sf/sf ljj/0f
;fj{hlgs ?kdf hfgsf/L u/fpg'kg]{5 . o:tf ljj/0fdf ljQLo ;]jf tyf pks/0fx?sf cltl/Qm ;f];Fu
;DalGwt z'Ns, sldzg, Jofhb/, hl/jfgf, xhf{gf nufotsf ;DaGwdf ckgfpg' kg]{ k|ls|of Pj+ zt{x?
;dfj]z u/]sf] x'g' kg]{5 .
22= ljljw Joj:yf
@@=! a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf $( sf] pkbkmf -$_ sf] v08 -em_ adf]lhd /fi6«
a}+sn] tf]s]sf cGo sfd ug]{ Joj:yf cGtu{t /xL n3'ljQ ljQLo ;+:yfn] rfx]df k|rlnt sfg'g adf]lhd
;DalGwt lgsfosf] :jLs[lt lnO{ jLdf lk|ldod afx]s cGo yk z'Ns lng gkfpg] u/L cf�gf C0fL
;b:ox?sf] jrt tyf ;+:yfsf] shf{ ;'/lIft ug]{ k|of]hgsf nflu ul/g] jLdfsf] dfq jLdf clestf{sf]
?kdf sfo{ ug{ ;Sg] 5g\ .
@@=@ Long Form Audit Report ;DaGwdf
;+:yfn] clGtd n]vfk/LIf0fsf] qmddf o; a}+sn] tf]s]sf] 9fFrf adf]lhdsf] Long Form Audit Report afXo
n]vfk/LIfsaf6 tof/ ug{ nufO{ pQm k|ltj]bg ;f]em} o; a}+sdf cfOk'Ug] u/L k7fpg] Joj:yf ug'{ kg]{5 .
Long Form Audit Report nfO{ ;do ;fk]If / k|efjsf/L agfpg o;};fy ;+nUg 9fFrf -cg';"rL @@=!_
cg';f/ nfu" ul/Psf] 5 . pQm Long Form Audit Report sf] 9fFrf o; a}+ssf] j]a;fO6 www.nrb.org.np sf]
a}+s tyf ljQLo ;+:yf lgodg ljefu cGtu{t /flvPsf] 5 .
@@=# shf{ ckn]vg ;DaGwL ljlgod agfpFbf cjnDag ug'{ kg]{ dfu{bz{g ;DaGwdf
-!_ ;+:yfn] c;'n x'g g;Sg] shf{ lgwf{/0f ug]{ cfwf/ tof/ u/L To:tf] shf{ ckn]vg ug]{ af/] cf–cf�gf]
;~rfns ;ldltaf6 ljlgod th'{df u/L o; a}+saf6 :jLs[lt lnO{ nfu" ug'{ kg]{5 .
-@_ ;+:yfn] b]xfosf k|lqmofx? k'/f u/L shf{ ckn]vg ug{ ;lsg] 5 .
-s_ shf{ v/fa au{df k/L !)) k|ltzt shf{ gf]S;fgL Joj:yf eO;s]sf] x'g'kg]{ .
47
-v_ shf{ c;"nLsf] nflu k|rlnt P]g tyf gLlt adf]lhd lwtf] ;'/If0fsf] lnnfd laqmLsf] k|lqmof
;DkGg u/]sf] x'g'kg]{ .
-u_ shf{sf] lwtf] ;'/If0f lnnfd laqmL x'g g;s]sf] cj:yfdf clgjfo{ ?kdf lwtf] ;sf/ u/]sf]
x'g'kg]{ .
-#_ C0fL / C0f;Fu ;DalGwt kIfx?nfO{ o; a}+ssf] lgb]{zg adf]lhd shf{ ;"rgf s]Gb| ln= sf]
sfnf];"rLdf ;dfj]z ul/;s]sf] x'g' kg]{5 .
-$_ ckn]vg ul/Psf shf{sf] xsdf To:tf] shf{ :jLs[t ug]{ clwsf/L jf ;ldlt, shf{sf] ;'/If0f afkt
/flvPsf] lwtf]sf] d"NofÍg k|s[of, shf{ c;'nLsf nflu ul/Psf k|of;x? / o;/L ckn]vgdf
hfg'kgf{sf] cf}lrTotf cflbsf] af/]df clen]vdf hgfpg' kg]{5 .
-%_ ;+:yfn] Pp6f 5'§} shf{ c;'nL OsfOsf] :yfkgf u/L ckn]vg ul/Psf shf{x?sf] c;'nLsf nflu
lg/Gt/ k|of; ug'{ kg]{5 .
-^_ ;+:yfn] ckn]vg u/]sf shf{x?sf] cBfjlws lja/0f 5'§} /lhi6/ v8f u/L /fVg' kg]{5 .
-&_ ;+:yfn] rfn' jif{df ckn]vg ul/Psf shf{x?sf] ljj/0f -dfly pka'Fbf g+= $ df plNnlvt a'Fbfx?
;dfj]z u/L_ jflif{s k|ltj]bgdf clgjfo{ ?kn] pNn]v ug'{ kg]{5 .
-*_ ;+:yfn] ckn]vg ul/Psf shf{x?sf] ljj/0f cfly{s jif{ ;dfKt ePsf] ldltn] !% lbgleq n3'ljQ
k|j4{g tyf ;'kl/j]If0f laefu / shf{ ;"rgf s]Gb| ln= df k7fpg' kg]{5 .
@@=$ ljb]zL ljlgdo ;DaGwL sfo{ ug]{ ;DaGwdf
o; a}+ssf] ljb]zL ljlgdo Joj:Yffkg ljefuaf6 :jLs[lt k|fKt u/L ljb]zL ljlgdo ;DaGwL b]xfo
adf]lhdsf yk sfo{ ug{ kfpg] Joj:yf ul/Psf] 5 .
-s_ lgodfg';f/ OHffhtkq k|fKt u/L Ogjf8{ /]ld6\ofG; -Inward Remittance_ sf] sfo{ ug{ ;Sg] .
-v_ ;DalGwt lgsfosf] :jLs[lt lnO{ ;j{;fwf/0faf6 ef/tLo d'b|f vl/b ug{ ;Sg] tyf ;f] d'b|f a}+s
tyf ljQLo ;+:yfx?nfO{ dfq laqmL ug{ ;Sg] .
@@=% lnvt g]kfnL efiffdf tof/ ug]{ ;DaGwdf
-!_ h'g;'s} k|sf/sf] shf{ k|jfx ubf{ C0fL tyf hdfgtstf{ -JolQm÷kmd{÷sDkgL÷ ;+:yf_ tyf sf/0fL
-C0fL÷hdfgt lbg] ;d]t_ af6 tof/ ug]{÷u/fpg] sfuhftx? -h'g;'s} lnvt, hdfgLkq jf
dGh'/Lgfdf_ k|rlnt P]g sfg'g adf]lhd b]jgfu/L lnkL g]kfnL efiffdf tof/ ug{' kg]{5 . t/
;DalGwt n3'ljQ ljQLo ;+:yfn] cf�gf] cfGtl/s k|of]hgsf] nflu To;/L g]kfnL efiffdf tof/
ul/Psf lnvtx? c+u|]hL efiffdf cg'jfb u/L clen]vdf /fVg eg] kfOg]5 .
ljb]zL gful/sx?;Fu x'g] sf/f]af/df / ljb]zL j}+lsË sf/f]af/df dfq k|of]u x'g] lnvtx?sf] xsdf
eg] -h:t}M k|tLtkq_ g]kfnL efiffdf tof/ ug{ clgjfo{ x'g] 5}g .
n3' ljQ ljQLo ;+:yfn] shf{;Fu ;DalGwt C0f k|:tfj kq -Offer Letter_, shf{ td;'s -Loan
Deed_, lwtf]aGws lnvt -Mortgage Deed_ g]kfnL efiffdf tof/ ug'{ kg]{5 .
lnvtdf :ki6;Fu pNn]v x'g'kg]{ ljifox?
sf/0fLsf] gfd, 7]ufgf, ldlt, JolQmsf] xsdf gful/stf÷kf;kf]6{ gDa/ tyf ltg k':t],
Dofb, cjlw, k|of]hg,
sf/0fLsf] ;DaGwdf ;DalGwt n3'ljQ ljQLo ;+:yfåf/f ;gfvt,
/sd,
;fIfL -Witness_,
x:tfIf/ klxrfg ug]{ k|of]hgsf] nflu ;DalGwt sf/0fLsf] gfd,
cGo cfjZos b]lvPsf ljifox? .
-@_ ;+:yfn] cGt/f{li6«o sf/f]af/df k|of]u x'g] afx]ssf kqfrf/, r]s÷ef}r/ nufot cGo sfuhftx?
b]jgfu/L lnkL g]kfnL efiffdf ;d]t pknJw x'g] Joj:yf clgjfo{ ?kdf ug'{ u/fpg' kg]{5 .
48
@@=^ clGtd C0fbftf ;'ljwf ;DaGwdf
:yfoL t/ntf ;'ljwfaf6 cfjZos t/ntf cfk"lt{ x'g g;s]sf] cj:yfdf o; a}+sdf vftf /x]sf n3'ljQ
ljQLo ;+:yfnfO{ a9Ldf ^ dlxgfsf] nflu k|rlnt a}+sb/df clGtd C0fbftf ;'ljwf lbOg] 5 . o; a}+sdf
clgjfo{ df}Hbft sfod ug{sf] nflu /fv]sf] gub df}Hbft, g]kfn ;/sf/sf] ;'/If0fkq jf c;n shf{sf]
lwtf]df o:tf] ;'ljwf k|bfg ul/g] 5 .
@@=& a}+sb/ ;DaGwdf
k|rlnt P]gdf ePsf] Joj:yf cg';f/ ;+:yfnfO{ pknAw u/fOg] shf{sf] Aofhb/ -a}+sb/_ ^=) k|ltzt sfod
ul/Psf] 5 .
@@=* ;fOgaf]8{ tyf n]6/Kof8 ;DaGwdf
;+:yfn] cf�gf] ;fOgaf]8{ tyf n]6/Kof8df ;+:yfsf] gfdsf] 7Ls tn clgjfo{?kdf sf]i7df b]xfo
adf]lhdsf] jfSof+z pNn]v ug'{÷u/fpg' kg]{5 .
g]kfn /fi6« a}+saf6 �3Ú ju{sf] Ohfhtkqk|fKt ;+:yf -===== lhNnf sfo{ If]q ePsf]_
gf]6 M /fli6«:t/sf n3'ljQ ljQLo ;+:yfx?n] sfo{If]q ;DaGwL ljj/0f pNn]v ug{ clgjfo{ x'g] 5}g .
@@=( r]s dfkm{t\ sf/f]af/ ug]{ ;DaGwdf
r]s dfkm{t\ sf/f]af/ ug]{ ;DaGwdf n3'ljQ ljQLo ;+:yfx?n] ;DklQ z'4Ls/0f -dlg nfp08l/Ë_ lgjf/0f
P]g, @)^$ sf] p2]ZonfO{ ;d]t ;xof]u k'¥ofpg ?= !) nfv jf ;f] eGbf a9Lsf] /sd e'QmfgL ubf{
clgjfo{ ?kdf PsfpG6k]oL r]s dfkm{t\ ug'{ kg]{5 .
@@=!) n3'ljQ ljQLo ;+:yfx?nfO{ $ b]lv !) lhNnf;Dd sfo{;~rfngsf] nflu Go"gtd r'Qmf k'FhL ?= @ s/f]8
cfjZos kg]{ gLltut Joj:yf ePsf]df n3'ljQ ;DaGwL sf/f]af/nfO{ kxf8L If]qdf ;d]t lj:tf/ ug]{
p2]Zon] ?= @ s/f]8 r'Qmf k'FhLdf ;+:yfkgf ePsf n3'ljQ ;DaGwL sf/f]af/ ug]{ n3'ljQ ljQLo ;+:yfn]
lgoldt !) lhNnfsf cltl/Qm sfo{If]q :jLs[lt ;DaGwL ljBdfg k|lqmofut Joj:yf ;d]tsf] cwLgdf
/xL yk % j6f kxf8L lhNnf ;d]t u/L hDdf !% lhNnfdf sfo{qmd ;~rfng ug{ ;Sg] 5g\ .
@@=!! n3'ljQ ljQLo ;+:yfx?df u|fxsx?n] gub jf r]saf6 vftfdf /sd hDdf ubf{ ;f]sf] System Printed k|df0f
ef}r/df clgjfo{ ?kdf pNn]v ug]{ Joj:yf ldnfpg' kg]{5 .
@@=!@ a}+s tyf ljQLo ;+:yfx?n] lng] h]yf hdfgt Pj+ lnnfd ;DaGwdf ;Ddflgt >L ;jf{]Rr cbfntaf6 ldlt
@)&@÷)(÷!^ df ePsf] km};nfaf6 ;a} a}+s tyf ljQLo ;+:yfx?sf gfddf b]xfo adf]lhdsf lgb]{zgx?
tTsfn sfof{Gjog ug{ cfb]z ePsf] x'Fbf pko'{Qm lgb]{zgx? tTsfn sfof{Gjog ug{' u/fpg' x'g of]
lgb]{zg hf/L ul/Psf] 5 M
-!_ lwtf] ;'/If0f jfkt hdfgL lbg] hdfgtstf{n] C0fLn] lng] slt C0f /sdsf] xsdf hdfgtsf]
sfuh u/]sf] xf] ;f] hdfgtsf] c+ssf] ;Ldf tf]sL ;f]xL ;Ldf xbdf ;Lldt /xL hdfgtstf{sf]
bfloTj :ki6 x'g] u/L hdfgtstf{sf] 5'§} sfuh u/fpg] .
-@_ C0fL tyf a}+s aLr jf hdfgLstf{ / a}+saLr C0f tyf hdfgL ;DaGwdf ul/Psf lnvtx?df
n]lvPsf a]xf]/f Pj+ zt{x? ;xh ?kdf k9\g ;lsg] 9fFrfdf tof/ ug]{ u/fpg] .
-#_ hdfgtstf{n] sa'n u/]sf] eGbf a9L c+ssf] bfloTj Joxf]g'{ kg]{ u/L k|ToIf jf k/f]If ?kdf sfuh
gu/fpg] .
-$_ hdfgtstf{n] sa'n u/]sf] bfloTj adf]lhdsf] /sd ;j{k|yd ;DalGwt C0fLaf6 g} c;'n pk/
ug]{, ;DalGwt C0fLaf6 c;'n pk/ x'g g;s]df hdfgtstf{n] sa'n u/]sf] ;Ldf xb;Ddsf] /sd
lgh hdfgtstf{n] lbPsf] ;'/If0f lwtf]af6 sfg"g adf]lhd lnnfd u/L c;'n ug{ ;lsg] egL
hdfgtsf] zt{gfdfdf pNn]v ug]{ .
-%_ hdfgtstf{n] b]vfPsf] ;DklQ lwtf] ;'/If0fsf] ?kdf :jLsf/ ug'{k"j{ sfg"gL k|lqmof k"/f u/L sRrf
;DklQ xf] jf kSsf xf], To;sf] d"No s] slt kg]{ xf], oyfy{ d"No v'Ng] u/L d"NofÍg ug'{ kg]{ .
-^_ hdfgL lbg]n] sa'n u/]sf] /sd afx]s C0fLsf cGo bfloTj ;DaGwdf hdfgL x'g]sf] ;DklQaf6
c;"n pk/ gug]{ .
49
-&_ hdfgtstf{n] sa'n u/]sf] bfloTjsf] /sd ;DalGwt C0fLaf6 c;'n pk/ x'g g;s]df dfq
hdfgtstf{n] lbPsf] ;'/If0faf6 c;'nLsf] k|lqmof cufl8 a9fpg] .
-*_ hdfgtstf{n] sa'n u/]sf] hdfgtsf] /sd h'g;'s} ;dodf bflvnf ug{ NofPdf a'lemlnO{ hdfgt
;'/If0fdf /fv]sf] ;DklQ km's'jf ul/lbg] .
-(_ C0fLn] lnPsf] C0f jfkt hdfgtsf] c+ssf] /sd hdfgtstf{n] lbPsf] lwtf] ;'/If0faf6 c;'n
pk/ ug'{kg]{ ePdf To:tf] ;DklQsf] d"No lgwf{/0f ubf{ :yfgLo JolQmx?af6 u/fPsf] k~r]sLt]{
d"NofÍg, k|fljlwssf] d"NofÍg, k|rlnt ahf/ d"No, dfnkf]t sfof{noaf6 lgwf{l/t d"No, lwtf]
;'/If0f :jLsf/ ubf{ lgwf{l/t d"No ;d]tnfO{ dWogh/ u/L d"No lgwf{/0f ug]{ u/fpg] u/L dfkb08
agfO{ nfu' ug]{ .
-!)_ jf:tljs / :ki6 cfwf/ tyf sf/0f j]u/ lwtf]sf] cjd"NoflÍt u/L d"No sfod gug]{ .
-!!_ hdfgtstf{n] lwtf] ;'/If0fdf lbPsf] ;DklQ lnnfd ug'{kg]{ ePdf ;f] k"j{ hdfgtstf{nfO{ lghn]
:jLsf/ u/]sf] c+s xbsf] /sd bflvnf ug{sf] nflu ;do ls6fg u/L ;"rgf lbg] .
-!@_ hdfgtstf{n] tf]lsPsf] ;"rgfsf] ;do ;Ldfleq hdfgtkqdf cfkm"n] d~h'/ u/]sf] /sd bflvnf
ug{ gNofPdf lwtf] ;'/If0fsf] ;DklQ lnnfdsf] ;"rgf k|sflzt u/L hdfgtstf{nfO{ ;d]t ;f]sf]
;"rgf k|bfg ug]{ .
-!#_ a}+sn] hdfgt ;'/If0fdf /x]sf] ;DklQ lnnfd ubf{ ckgfpg' kg]{ k|lqmof tyf sfo{ljlwsf ;DaGwdf
5'§} lgodfjnL jf sfo{ljlw jf lgb]{lzsf tof/ u/L clgjfo{ ?kdf nfu' ug]{ .
-!$_ hdfgt ;'/If0fsf] ;DklQ lnnfd ldlteGbf cufl8 jf lnnfd kZrft\ lglZrt ;do ;Ldfleq
hdfgtkqsf] bfloTj adf]lhdsf] /sd bflvnf ug{ NofPdf a'lemlnO{ lwtf] km's'jf u/L lbg] .
23= lgb]{zgsf] kfngf gu/]df x""g] sf/afxL
;+:yfn] o; lgb]{zgsf] kfngf gu/]df g]kfn /fi6« a}+s P]g, @)%* sf] bkmf (( jf bkmf !)) df
plNnlvt s'g} klg sf/afxL ug{ ;lsg] 5 .
24= vf/]hL / arfp
-!_ o; a}+saf6 o;cl3 n3'ljQ ljQLo ;+:yfx?nfO{ hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf]
5 M–
o; a}+saf6 Ohfhtkqk|fKt æ3Æ ju{sf n3'ljQ ljQLo ;+:yfx?nfO{ hf/L ul/Psf] lgb]{zg, @)&%
af6 n3'ljQ ljQLo ;+:yfx?nfO{ hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&^ sflQs !&
ut];Dd hf/L ePsf o;} ljifo;+u ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/afxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .
50
lgb]{zg kmf/fdx? tyf cg';"rLx?
51
lgb]{zg kmf=g+= 3 !=!
k'FhLsf]if tflnsf
-?=xhf/df_
ljj/0f rfn' cjlw ut cjlw
-s_ k|fylds k'FhL
!_ r'Qmf k'FhL -;fwf/0f z]o/_
@_ k|:tfljt jf]g; z]o/
#_ z]o/ lk|ldod
$_ lkmtf{ gx'g] cu|flwsf/ z]o/
%_ ;fwf/0f hu]8f sf]if
^_ ;l~rt gfkmf÷-gf]S;fg_
&_ jf;nftdf b]vfO{Psf] rfn' cf=j=sf] gfkmf–gf]S;fg lx;fjsf] /sd
*_ k'FhL lkmtf{ hu]8f sf]if
(_ k'FhL ;dfof]hg sf]if
!)_ sN; Og P8efG;
!!_ cGo :jtGq sf]ifx?
36fpg] M
— Voflt (Goodwill) jfktsf] /sd
— :yug s/ ;DklQ (Deferred Tax Assets)
— ;LdfeGbf a9L z]o/, ;'/If0fkqdf nufgL ul/Psf] /sd
— ljQLo :jfy{ /x]sf] sDkgLsf] lwtf]kqdf nufgL u/]sf] /sd
— cjf:tljs ;DklQ
— o; a}+ssf] lgb]{zg kfngf gu/L :jk|of]hgsf nflu 3/hUuf vl/b
u/]sf] /sd
— k|rlnt P]g tyf sfg'gn] k|ltaGw u/]sf JolQm tyf ;d"xx?nfO{
k|bfg u/]sf]] shf{ tyf ;'ljwfx?
-v_ k'/s k'FhL
!_ c;n shf{sf] nflu u/]sf] shf{ gf]S;fgL Joj:yf
@_ cltl/Qm shf{ gf]S;fgL Joj:yf
#_ xfOla|8 k'FhL pks/0fx?
$_ ;'/If0f g/fv]sf] ;xfos cfjlws C0f
^_ ;DklQ k'gd"{NofÍg sf]if
&_ nufgL ;dfof]hg sf]if
-u_ hDdf k'FhLsf]if -s±v_
-3_ hf]lvd efl/t ;DklQsf] cfwf/df sfod ug'{ kg]{ Go"gtd k'FhLsf]if
k'FhLsf]if - ================= k|ltzt_
k|fylds k'FhL -=================== k|ltzt_
k'FhLsf]if -clws÷Go"g_ - ================= k|ltztn]_
k|fylds k'FhL -clws÷Go"g_ - ================= k|ltztn]_
ldltM clws[t b:tvt
52
lgb]{zg kmf=g+= 3 !=@
hf]lvd efl/t ;DklQ ljj/0f tflnsf -¿=xhf/df_
-s_ jf;nft leqsf ;DklQx? (On-Balance-Sheet Assets) ef/
rfn' cjlw ut cjlw
/sd
hf]lvd
efl/t
;DklQ
/sd
hf]lvd
efl/t
;DklQ
gub df}Hbft 0
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 0
g]kfn ;/sf/sf] ;'/If0fkqdf ul/Psf] nufgL 0
g]kfn /fi6« a}+ssf] C0fkqdf u/]sf]] nufgL 0
cf�g} d'2tL /l;bsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] d'2tL /l;b
lwtf] shf{
0
;/sf/L ;'/If0fkqsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]]] shf{ 0
;/sf/L ;'/If0fkqsf] kfpg' kg]{ Aofh /sd (Accrued Interest) 0
a}+s÷ljQLo ;+:yfx?df /x]sf] df}Hbft÷d'2tL /l;bsf] bfjL (Claims)* 20
dfu]sf] avt k|fKt x'g] /sd (Money at Call) 20
cGt/ a}+s÷;+:yf ;fk6L 20
z]o/, l8j]~r/ Pjd\ aG8df ePsf] nufgL 100
cGo nufgLx? 100
shf{, ;fk6 –s'n /sd_** 100
l:y/ ;DklQx? 100
kfpg' kg]{ cGo v'b Aofh /sd –s'n kfpg' kg]{ Aofh – ;/s./L C0fkq
tyf jrt kqsf] Aofh– Aofh d'NtjL_
100
u}/–a}lsË ;DklQ 100
cGo ;a} ;DklQx? -v'b clu|d s/ bflvnf jfx]s_ 100
-s_ hDdf
-v_ jf;nft aflx/sf sf/f]af/x? (Off-balance sheet Items)
hdfgt 100
ckl/jTo{ shf{ k|lta4tf (Irrevocable Loan Commitment) 100
cfos/ jfkt ;Defljt bfloTj 100
Acceptance ;lxt cGo ;j} k|sf/sf ;Defljt bfloTjx? 100
r'Qmf jf e'Qmfg x'g afFsL z]o/ nufgL 100
e'QmfgLsf] nflu bfjL k/]sf] hdfgt 200
;+:yfpk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf] bfloTjx? 200
-v_ hDdf
s'n hf]lvd efl/t ;DklQ hDdf -s_ + -v_
53
lgb]{zg kmf=g+=3 @=!
shf{ ;fk6 juL{s/0f / ;f]sf] nflu Joj:yf
- === === === === === d;fGt _ -¿=xhf/df_
ljj/0f
shf{ ;fk6 ljj/0f
ut qodf; ljldt cljldt
o;
qodf;sf]
hDdf
!= ;lqmo shf{ ;fk6
!=! c;n shf{
!=@ ;"Id lgu/fgL
@= lgliqmo shf{ ;fk6
@=! sd;n
@=@ z+sf:kb
@=# v/fa
#= s'n shf{ ;fk6 -! ± @_
$= shf{ gf]S;fgL Joj:yf
$=! c;n
$=@ ;"Id lgu/fgL
$=# sd;n
$=$ z+sf:kb
$=% v/fa
$=^ cltl/St
$=& t];|f]kIfsf] lwtf]df k|jfx ePsf] shf{sf] nflu
yk
^= ut qodf;;Ddsf] shf{ gf]S;fgL Joj:yf
^=! c;n
^=@ ;"Id lgu/fgL
^=# sd;n
^=$ z+sf:kb
^=% v/fa
^=^ cltl/St
^=& t];|f]kIfsf] lwtf]df k|jfx ePsf] shf{sf] nflu yk
^= o; qodf;sf] gf]S;fgL Joj:yf lkmtf{
&= o; qodf;sf] yk shf{ gf]S;fgL Joj:yf
*= o; qodf;df yk÷lkmtf{
(= s'n shf{ gf]S;fgL Joj:yf -%-^±&_
v'b shf{ -#–$_
ldlt M clws[t b:tvt
lgb]{zg kmf=g+= 3 @=@
u|fxslkR5] juL{s/0f ul/Psf] shf{x? tyf ;f]sf] gf]S;fgL Joj:yf ;DaGwL ljj/0f
===============;fn ==================d;fGt
zfvf ;d"xsf]
gfd
C[0fL sf]
gfd /
gful/tf
g+=
k|b]z
lhNnf
j8f g+=
nufgL÷
sf/f]af/ ldlt
shf{
k|sf/
:jLs[t
;Ldf
-?_
afFsL
;fFjf
-?_
afFsL
Aofh
-?_
Effvf
gf3]sf]
;fFjf -?_
e'QmfgL
ldlt shf{ Joj:yf s}lkmot
juL{s/0f Joj:yf
-?_
s'n hDdf M–
ldlt clws[tsf] gfd
b:tvt
54
cg";'rL 2=1
;x'lnotk"0f{ shf{sf nflu Aofh cg'bfg ;DaGwL
PsLs[t sfo{l{jlw, @)&%
k|:tfjgfM
s[lif tyf kz'kG5LhGo If]qsf] Joj;fo k|j4{g u/L pTkfbg Pj+ /f]huf/L clej[l4 ug{, lzlIft
j]/f]huf/ o'jfx¿nfO{ d'n'sleq /f]huf/Lsf cj;/x¿ l;h{gf ug{, ljb]zaf6 kms]{sf o'jfx¿sf]
ljb]zdf cfh{g u/]sf] ;Lk / Joj;flos bIftf pkof]u ub}{ pgLx?nfO :j/f]huf/ agfpg, dlxnf
pBdzLn Ifdtfsf] ljsf; ug{, blnt ;d'bfosf] k/Dk/fut ;Lk / k]zfnfO{ cfw'lgsLs/0f Pj+
k|j4{g u/L pBdzLntf ljsf; ug{, cfly{s ¿kdf ljkGg, ;LdfGts[t ;d'bfo tyf nlIft ju{sf
ljBfyL{x¿nfO{ pRr / k|fljlws tyf Joj;flos lzIff cWoogsf] nflu z}lIfs C0f pknAw u/fpg,
n3' aLdf lk|ldoddf cg'bfg lbg tyf e"sDk kLl8tx¿sf] lghL cfjf; lgdf{0fsf nflu ;d]t
;x'lnotk"0f{ shf{ pknAwtfsf] nflu Aofh cg'bfg pknJw u/fpg jf~5gLo ePsf]n], g]kfn
;/sf/ -dlGqkl/ifb\_ n] b]xfosf] sfo{l{jlw agfPsf] 5 .
kl/R5]b !
k|f/lDes
!= ;+lIfKt gfd / k|f/DeM
-!_ o; sfol{\jlwsf] gfd “;x'lnotk"0f{ shf{sf nflu Aofh cg'bfg ;DaGwL PsLs[t
sfo{l{jlw, @)&%” /x]sf] 5.
-@_ of] sfo{l{jlw g]kfn ;/sf/ -dlGqkl/ifb\_ af6 :jLs[t ePsf] ldltb]lv k|f/De x'g]5 .
@= kl/efiffM ljifo jf k|;Ën] csf]{ cy{ gnfu]df o; sfo{l{jlw df M–
-s_ “cg'bfg ;f]wegf{ vftf” eGgfn] o; sfo{l{jlw adf]lhd cg'bfg :j¿k k|bfg ul/g]
Aofh, shf{ ;'/If0f z'Ns tyf aLdf lk|ldod /sd pknAw u/fpg] k|of]hgsf] nflu
g]kfn ;/sf/n] g]kfn /fi6« a}Íaf6 ;~rfng ug{ vf]lnPsf] vftf ;Demg' k5{ .
-v_ “pRr / k|fljlws tyf Joj;flos lzIff shf{” eGgfn] dfWolds lzIff jf ;f] ;/x
plQ0f{ u/L @% jif{ pd]/ ggf3]sf] g]kfnL gful/snfO{ k|jfx ul/g] shf{ ;Demg' k5{ .
-u_ “sDkgL” eGgfn] sDkgL P]g, @)^# adf]lhd :yflkt sDkgL ;Demg' k5{ .
-3_ “blnt ;d'bfo” eGgfn] ufpFkflnsf jf gu/kflnsfn] blnt hft egL l;kmfl/; u/]sf]
hghflt ;Demg' k5{ .
-ª_ “blnt ;d'bfo Joj;fo ljsf; shf{” eGgfn] blnt ;d'bfonfO{ ;d"xdf jf Psn
?kdf k|jfx ul/g] shf{ ;Demg' k5{ .
-r_ “lgj]bs jf C0fL” eGgfn] cg;"rL–! df pNn]lvt Joj;fo ;~rfng ul//x]sf jf ug]{
JolQm, ;d"x, ;+:yf jf sDkgL, pRr / k|fljlws tyf Joj;flos lzIff cWoogsf nflu
shf{ lng OR5's ljBfyL{ tyf e"sDk kLl8t ;Demg' k5{.
-5_ “a}Í tyf ljQLo ;+:yf” eGgfn] g]kfn /fi6« a}Íaf6 Ohfht kq k|fKt �sÚ, �vÚ, �uÚ /
�3Ú ju{sf a}Í tyf ljQLo ;+:yf ;Demg' k5{ .
-h_ “e08f/0fÚÚ eGgfn] :jb]zdf s'g} klg k|fylds s[lif pkh -t/sf/L, kmnkm"n, hl8a'6L,
b'Uw kbfy{ tyf df5fdf;' cflb_ pTkfbg u/L e08f/0f ug]{ sfo{ ;Demg' k5{ / ;f]
zAbn] :jb]zdf o:tf k|fylds s[lif pkh vl/b u/L e08f/0f ug]{ sfo{ ;Demg' k5{ .
-em_ e"sDk kLl8t eGgfn] /fli6«o k'glg{df{0f k|flws/0f;+u lghL cfjf; k'glgdf{0f jf
k|jnLs/0fsf nflu xfn;Dd ;Demf}tf ug{ g;s]sf] jf ;Demf}tf u/L klxnf] ls:tf /sd
55
k|fKt u/L bf];|f] ls:tf /sd k|fKt gu/]sf / cfly{s cefjsf sf/0f lghL cfjf;
k'glgdf{0f jf k|jnLs/0f ug{ g;s]sf] e"sDk lkl8t nfeu|fxL ;Demg' k5{ .
-`_ “dlxnf pBdzLntf shf{” eGgfn] dlxnfnfO{ Psn jf ;fd"lxs ¿kdf pBdzLn aGg
k|jfx x'g] shf{ ;Demg' k5{ .
-6_ “j}b]lzs /f]huf/Laf6 kms]{sf o'jf kl/of]hgf shf{” eGgfn] >d :jLs[lt k|fKt u/L jf
gu/L s'g} klg b]zdf sDtLdf 5 dlxgf ;DalGwt tflnd÷k]zf÷Joj;fo÷If]qdf sfd
u/L g]kfn kms]{sf] tLg jif{ ggf3]sf] o'jfx¿nfO{ k|jfx x'g] shf{ ;Demg' k5{ .
-7_ “ljkGg ju{ shf{” eGgfn] g]kfn /fi6« a}Ín] ljkGg ju{ shf{ egL tf]s]sf] shf{nfO{
;Demg' k5{ .
-8_ “Joj;fo jf pBd” eGgfn] o; sfo{l{jlwsf] cg';"rL–! df pNn]v ul/Psf Joj;fodf
>d tyf k"FhL nufgL u/L ul/Psf] sfo{ ;Demg' k5{ .
-9_ “Joj;flos s[lif tyf kz'kG5L shf{” eGgfn] Joj;flos ¿kdf ul/Psf] s[lif tyf
kz'kG5LhGo Joj;fosf nflu k|jfx ePsf] jf x'g] shf{ ;Demg' k5{ .
-0f_ “;d"x” eGgfn] km/s kl/jf/sf sDtLdf kfFr hgf ;b:o !* jif{ pd]/ k"/f ePsf
JolQmx? ldn]/ u7g u/]sf] ;d"x ;Demg' k5{ .
-t_ “;x'lnotk"0f{ shf{” eGgfn] cg';"rL -!_ df plNnlvt Joj;fodf a}Í tyf ljQLo
;+:yfx?af6 k|jfx ePsf] jf x'g] shf{df g]kfn ;/sf/n] o; sfo{l{jlw adf]lhd Aofh
cg'bfg ;'ljwf pknAw u/fpg] shf{ ;Demg' k5{ .
-y_ “;fd"lxs hdfgL” eGgfn] ;d"xsf] ;fd"lxs pQ/bfloTjdf k|jfx u/]sf] shf{ e'QmfgLsf]
nflu ;d"xsf ;a} ;b:on] lbg] ;+o'Qm hdfgL ;Demg' k5{ .
-b_ “;+:yf” eGgfn] k|rlnt sfg"g adf]lhd :yflkt kmd{, ;xsf/L ;+:yf, 3/]n' pBf]u jf
n3' pBdsf] ?kdf btf{ ePsf] Joj;fo ;Demg' k5{ .
-w_ “lzlIft o'jf :j/f]huf/ shf{” eGgfn] sDtLdf :gfts jf ;f] ;/x pQL0f{ o'jfx¿nfO{
o; sfo{l{jlw adf]lhd k|jfx x'g] shf{ ;Demg' k5{ .
kl/R5]b @
shf{sf k|sf/, ;Ldf, e'QmfgL, cjlw, Aofhb/ tyf zt{
#= shf{sf k|sf/ / ;LdfM -!_ o; sfo{l{jlw adf]lhd nlIft C0fLnfO{ Aofh cg'bfg k|fKt x'g]
u/L a}Í tyf ljQLo ;+:yfx?n] b]xfo adf]lhdsf ;x'lnotk"0f{ shf{ k|jfx ug]{5g\ / o:tf
shf{sf] k|lt C0fL clwstd ;Ldf b]xfo adf]lhd x'g]5M–
-s_ Joj;flos s[lif tyf kz'kG5L shf{ kfFr s/f]8 ¿k}ofF;Dd,
-v_ lzlIft o'jf :j/f]huf/ shf{ ;ft nfv ¿k}ofF;Dd,
-u_ ljb]zaf6 kms]{sf o'jf kl/of]hgf shf{ bz nfv ¿k}ofF;Dd,
-3_ dlxnf pBdzLn shf{ kG� nfv ¿k}ofF;Dd,
-ª_ blnt ;d'bfo Joj;fo ljsf; shf{ bz nfv ¿k}ofF;Dd,
-r_ pRr / k|fljlws tyf Joj;flos lzIff shf{ kfFr nfv ¿k}ofF;Dd,
-5_ e"sDk kLl8tx¿sf] lghL cfjf; lgdf{0f shf{ tLg nfv ¿k}ofF;Dd .
-@_ pkbkmf -!_ sf] v08 -s_ adf]lhd k|bfg ul/g] shf{sf] ;Ldf k|lt C0fL kfFr
s/f]8 ?k}ofF eGbf a9L ePdf s]G›Lo ;dGjo tyf cg'udg ;ldlt ;dIf :jLs[ltsf nflu
k]z ug{' kg]{5 . ;ldltn] kl/of]hgfsf] cfjZostf tyf cf}lrTotfsf] cfwf/df pQm ;Ldf
eGbf a9L kfFr s/f]8 ?k}ofF;Dd shf{ k|jfx ug{ :jLs[lt lbg ;Sg]5 .
56
$= shf{ e'QmfgL cjlwM -!_ o; sfo{l{jlw adf]lhd Aofh cg'bfg lbOg] shf{sf] e'QmfgL cjlw
a9Ldf kfFr jif{sf] x'g]5 . o:tf] shf{sf] cjlw Joj;fosf] k|s[lt cg';f/ ;DjlGwt a}+s tyf
laQLo ;+:yfx¿n] tf]Sg ;Sg]5g\ .
-@_ o:tf] shf{sf] e'QmfgL k|of]hgsf nflu ;DalGwt a}Í tyf ljQLo ;+:yfn] shf{sf]
k|sf/, /sd, p2]Zo / hf]lvdsf] :t/ nufotsf cfwf/df ls:tf e'QmfgL cjlw lgwf{/0f ug{
;Sg]5 .
%= Aofhb/ Pjd\ zt{M -!_ g]kfn ;/sf/n] Aofh cg'bfg pknAw u/fpg] shf{df ;DalGwt a}Í
tyf ljQLo ;+:yfn] cf�gf] cfwf/ b/df b'O{ k|ltzt ljGb' eGbf a9L gx'g] u/L Aofh b/
sfod ug{' kg]{5 .
-@_ pkbkmf -!_ adf]lhdsf] shf{sf] Aofh eGbf afx]s cGo s'g} klg k|sf/sf] yk ;]jf
z'Ns lng kfO{g] 5}g .
kl/R5]b #
lwtf], shf{ ;'/If0f tyf Joj;fosf] aLdf ;DaGwL Joj:yf
^= lwtf] ;DaGwL Joj:yfM -!_ a}Í tyf ljQLo ;+:yfx¿n] Joj;flos s[lif tyf kz'kG5L shf{
k|jfx ubf{ bz nfv ?k}ofF;Dd ;fd"lxs hdfgLsf cfwf/df / To; eGbf a9L Joj;flos
kl/of]hgf lwtf]df shf{ k|jfx ug{ ;Sg]5g\ . o:tf] shf{ k|jfx ubf{ kl/of]hgfsf]
;DefJotfnfO{ d'Vo cfwf/sf] ¿kdf lng' kg]{5 .
-@_ pRr lzIff xfl;n u/]sf o'jfnfO{ k|bfg ul/g] lzlIft o'jf :j/f]huf/ shf{sf] nflu
;DalGwt a}Í tyf ljQLo ;+:yfn] lgj]bssf] ;Ssn z}lIfs k|df0f kq lwtf] :j?k /fVg]5 .
-#_ ljb]zaf6 kms]{sf o'jfx?nfO{ pgLx?df /x]sf] 1fg tyf ;Lk;Fu ;DalGwt Joj;fo
;~rfng ug{ kl/of]hgf lwtf]df lnO{ ;DalGwt a}Í tyf ljQLo ;+:yfn] j}b]lzs /f]huf/Laf6
kms]{sf o'jf kl/of]hgf shf{ k|jfx ug]{5 .
-$_ a}Í tyf ljQLo ;+:yfx?n] dlxnf pBdzLntf ljsf;sf] nflu k|bfg ul/g] dlxnf
pBdzLntf shf{ Psn jf ;fd"lxs hdfgLdf pknAw x'g]5 .
-%_ a}Í tyf ljQLo ;+:yfx?n] blnt ;d'bfosf] k/Dk/fut ;Lk / k]zfnfO{
cfw'lgsLs/0f Pj+ k|j4{g ug{sf nflu k|bfg ul/g] blnt ;d'bfo Joj;fo ljsf; shf{ Psn
jf ;fd"lxs hdfgLdf pknAw x'g]5 .
-^_ dlxnf pBdzLntf ljsf;sf] nflu k|bfg ul/g] shf{, ;fd"lxs hdfgLdf k|bfg ul/g]
bz nfv ?k}ofF;Ddsf] Joj;flos s[lif tyf kz'kG5L shf{ / blnt ;d'bfonfO{ k|bfg ul/g]
shf{sf] ;'/If0f b]xfo adf]lhd x'g]5M–
-s_ C0fLn] ;~rfng u/]sf] pBd,
-v_ C0fLsf] shf{ ;DaGwL sfuhft,
-u_ ;fd"lxs hdfgLsf] xsdf ;f] ;DaGwL sfuhft .
-&_ a}Í tyf ljQLo ;+:yfx?n] e"sDk kLl8tx¿sf] lghL cfjf; lgdf{0f shf{ ;fd"lxs jf
lwtf] hdfgLdf k|jfx ug]{5g\ .
:kli6s/0f o; bkmfsf] k|of]hgsf] nflu lwtf] eGgfn] e"sDk kLl8t lghL cfjf; k'glgdf{0f
jf k|jnLs/0f nfeu|fxLn] lghL cfjf; lgdf{0f shf{ lnO{ lgdf{0f ug]{ jf u/]sf] 3/ tyf ;f]
3/n] rr]{sf] hUuf ;Demg' k5{ .
-*_ ;fd"lxs hdfgLdf k|jfx ePsf] shf{;Fu ;DalGwt ;d"xsf] s'g} ;b:o sfa'
aflx/sf] kl/l:ylt pTkGg eO{ pQm ;d"xdf cfa4 /lx/xg g;Sg] l:ylt ePdf lghn] cf�gf]
lx:;f a/fa/sf] ;fFjf tyf Aofh :jo+ r"Qmf ug]{ jf ;d"xsf afFsL ;b:ox?n] a}Í tyf
ljQLo ;+:yfaf6 lnPsf] shf{ lgodfg';f/ r"Qmf ug]{ yk k|ltj4tfsf] sfuh u/L k]z ug{'
kg]{5 .
57
&= shf{ ;'/If0f ;DaGwL Joj:yfM -!_ a}Í tyf ljQLo ;+:yfx¿n] Joj;flos s[lif tyf
kz'kG5L shf{sf] k|rlnt sfg"g adf]lhd ;'/If0f ug{' kg]{5 .
-@_ Joj;flos s[lif tyf kz'kG5L shf{sf] ;'/If0f ;DaGwdf ;DalGwt a}Í tyf ljQLo
;+:yfn] k|rlnt sfg"g, g]kfn /fi6« a}Í / lgIf]k tyf shf{ ;'/If0f sf]ifsf] lgodg /
lgb]{zgsf] kl/lw leq /xL :ki6 gLlt / k|lqmof agfO{ nfu" ug{ ;Sg]5 .
-#_ o; sfo{l{jlw adf]lhd a}Í tyf ljQLo ;+:yfx?n] k|jfx ug]{ jf u/]sf] bz nfv
?k}ofF eGbf a9Lsf] Joj;flos s[lif tyf kz'kG5L shf{ afx]s cGo shf{sf] xsdf b]xfo
adf]lhd shf{ ;'/If0f ug{' kg]{5M
-s_ o; pkbkmf adf]lhdsf shf{sf] xsdf To:tf] shf{ lgIf]k tyf shf{ ;'/If0f
sf]ifaf6 clgjfo{ ;'/If0f u/fpg' kg]{5 . sf]ifn] shf{ ;'/If0f u/fpFbf shf{sf] k|sf/,
p2]Zo, /sd tyf hf]lvdsf] :t/ nufotsf cfwf/df ;+lIfKt k|lqmof cjnDag ug{'
kg]{5 . o;/L shf{ ;'/If0f ubf{ ;DalGwt a}Í tyf ljQLo ;+:yfn] @% k|ltzt Joxf]g{'
kg]{5 / afFsL &% k|ltzt z'Ns g]kfn /fi6« a}Ídf /x]sf] cg'bfg ;f]wegf{ vftf dfkm{t
;DjlGwt a}+s tyf laQLo ;+:yfnfO{ e'QmfgL ;f]wegf{ ul/g]5 .
-v_ bkmf $ adf]lhdsf] cjlw ;dfKt ePsf] 5 dlxgf leq C0fLn] shf{ r"Qmf gu/]df
bkmf @@ adf]lhdsf] sf/jfxL k|lqmof k"/f u/L ;DalGwt a}Í tyf ljQLo ;+:yfn]
lgIf]k tyf shf{ ;'/If0f sf]ifdf bfjL ug]{5 . o;/L bfjL x'g cfPdf sf]ifn]
lgodfg';f/ e'QmfgL ug]{5 .
*= Joj;fosf] aLdf ;DaGwL Joj:yfM -!_ a}Í tyf ljQLo ;+:yfx¿n] Joj;flos s[lif tyf
kz'kG5L shf{ cGtu{t Joj;flos kl/of]hgf lwtf] lnO{ shf{ k|jfx ubf{ kl/of]hgfsf] aLdf
ug{' kg]{5 .
-@_ Joj;flos s[lif tyf kz'kG5L aLdf ;DaGwdf ;DalGwt a}Í tyf ljQLo ;+:yfn]
k|rlnt sfg"g, g]kfn /fi6« a}Í / aLdf ;ldltsf] lgodg / lgb]{zgsf] kl/lw leq /xL :ki6
gLlt / k|lqmof agfO{ nfu" ug{ ;Sg]5 .
-#_ o; sfo{l{jlw adf]lhd a}Í tyf ljQLo ;+:yfx?n] k|jfx ug]{ jf u/]sf] bz nfv
?k}ofF eGbf a9Lsf] Joj;flos s[lif tyf kz'kG5L shf{ afx]s cGo shf{sf] xsdf b]xfo
adf]lhd kl/of]hgf÷Joj;flos aLdf ug{' kg]{5M
-s_ o; pkbkmf adf]lhdsf shf{;Fu ;DalGwt kl/of]hgf÷Joj;fosf] clgjfo{ aLdf ug{'
kg]{5 . aLdf sDkgLn] aLdf u/fpFbf shf{sf] k|sf/, Joj;fosf] k|s[lt, p2]Zo, /sd
tyf hf]lvdsf] :t/ nufotsf cfwf/df ;+lIfKt k|lqmof cjnDag u/L Joj;foL;Fu
@% k|ltzt dfq aLdf lk|ldod lnO{ aLdf ug{' kg]{5 . afFsL &% k|ltzt aLdf
lk|ldod g]kfn /fi6« a}Ídf /x]sf] cg'bfg ;f]wegf{ vftfaf6 aLdf ;ldlt dfkm{t
;DalGwt aLdf sDkgLnfO{ ;f]wegf{ ul/g]5 .
-v_ v08 -s_ adf]lhd aLdf ul/Psf] Joj;fodf Iflt eO{ ;f]sf] Ifltk"lt{sf nflu bfjL
kg{ cfPdf ;DalGwt aLdf sDkgLn] ;+lIfKt k|lqmof cjnDag u/L Joj;foLnfO{
Ifltk"lt{ pknAw u/fpg' kg]{5 .
(= sf/jfxLsf nflu l;kmfl/; ug{ ;Sg]M -!_ C0fLn] bkmf $ adf]lhdsf] cjlw leq shf{
r"Qmf gu/]df ;DalGwt a}Í tyf ljQLo ;+:yfn] o; sfo{ljlwsf] kl/R5]b–( df pNn]v
eP adf]lhdsf] sf/jfxLsf nflu ;DalGwt lgsfodf l;kmfl/; ug{ ;Sg]5 .
-@_ shf{ k|jfx ug]{ a}Í tyf ljQLo ;+:yfn] o:tf ;'ljwf /f]Ssf ug{ cg'/f]w u/]df
;DalGwt lgsfon] To:tf C0fLsf] ;'ljwf /f]Ssf /fVg' kg]{5 .
kl/R5]b $
shf{sf nflu of]Uotf Pj+ zt{ ;DaGwL Joj:yf
!)= of]Uotf Pj+ zt{M -!_ o; sfo{l{jlw adf]lhd a}Í tyf ljQLo ;+:yfx?n] k|jfx ug]{ shf{
k|fKt ug{ :yfoL n]vf g+ -PAN_ k|df0f kq lnPsf] / shf{ ;"rgf s]G›sf] sfnf];"rL Pjd \
58
kl/R5]b–( cg';f/sf] sf/jfxLdf gk/]sf] g]kfnL gful/sn] b]xfo adf]lhdsf] Go"gtd
of]Uotf Pj+ zt{ k"/f u/]sf] x'g' kg]{5M–
-s_ Joj;flos s[lif tyf kz'kG5L shf{,
-!_ JolQmsf] xsdf !* jif{ pd]/ k"/f ePsf],
-@_ bz nfv ?k}ofF eGbf sdsf] ;fd"lxs hdfgL shf{sf] xsdf shf{ hdfgL
;DaGwL sfuhft,
-#_ bz nfv ?k}ofF eGbf a9Lsf] shf{sf] nflu clgjfo{ ?kdf ;+:yf / Ps
s/f]8 ?k}ofF eGbf a9Lsf] shf{sf] nflu clgjfo{ ?kdf sDkgL x'g'kg]{,
-$_ ;+:yf jf sDkgLsf] xsdf g]kfnL gful/ssf] ztk|ltzt z]o/ :jfldTj
/x]sf]
-%_ pBd ;+rfng tyf shf{ pkof]u ;DaGwL ;+lIfKt k|:tfj,
t/, bz nfv ?k}ofF eGbf a9Lsf] shf{sf] nflu C0fLsf] lj:t[t kl/of]hgf
k|:tfj,
-v_ lzlIft o'jf :j/f]huf/ shf{M
-!_ sDtLdf :gfts tx plQ0f{ ePsf] / $) jif{ pd]/ ggf3]sf],
-@_ ljb]zL ljZjljBfnoaf6 z}lIfs of]Uotf xfl;n u/]sfsf] xsdf g]kfnsf]
s'g} ljZjljBfnoaf6 ;dsIftf ;DaGwdf k|sflzt ;fj{hlgs ;"rLdf lgh
cWoog u/]sf] ljZjljBfno ;dfj]z ePsf],
-#_ 3/]n' tyf ;fgf pBf]u sfof{no÷;ldlt, ;Lk ljsf; tflnd s]G›, k|fljlws
lzIff tyf Jofj;flos tflnd kl/ifb nufotsf ;/sf/L lgsfox?af6
slDtdf & lbgsf] pBd jf Joj;fo ug]{ ;Lk ljsf; tflnd clgjfo{ ¿kdf
lnPsf] jf pQm shf{ :jLs[t ePkl5 To:tf] ;+:yfdf ;Lk ljsf; tflnd
lnPsf] k|df0f k]z u/]sf],
-$_ pBd ;+rfng tyf shf{ pkof]u ;DaGwL ;+lIfKt k|:tfj,
-u_ j}b]lzs /f]huf/Laf6 kms]{sf o'jf kl/of]hgf shf{M
-!_ >d :jLs[lt k|fKt u/L jf gu/L s'g} klg b]zdf sDtLdf ^ dlxgf ;DalGwt
tflnd÷k]zf÷Joj;fo÷If]qdf sfd u/L :jb]z kms]{sf],
t/ s'g} klg b]zsf] :yfoL a;f]af;sf] :jLs[lt k|fKt -PR/Green
Card Holder_ JolQmnfO{ o:tf] shf{ k|bfg ul/g] 5}g .
-@_ pBd ;+rfng tyf shf{ pkof]u ;DaGwL ;+lIfKt k|:tfj,
-#_ ljb]zaf6 kms]{sf] # jif{ Joltt gePsf] .
-3_ dlxnf pBdzLntf shf{M
-!_ !* jif{ pd]/ k"/f ePsf] dlxnf jf ;d"xsf] xsdf km/s kl/jf/sf sDtLdf
kfFr hgf !* jif{ pd]/ k"/f ePsf dlxnf,
-@_ pBd ;+rfng tyf shf{ pkof]u ;DaGwL ;+lIfKt k|:tfj,
-#_ ;d"xsf] xsdf ;fd"lxs hdfgL ;DaGwL sfuhft,
-ª_ blnt ;d'bfo Joj;fo ljsf; shf{M
-!_ blnt hft–hflt leqsf] !* jif{ pd]/ k"/f ePsf] jf ;d"xsf] xsdf pQm
hft–hflt leqsf km/s kl/jf/sf sDtLdf kfFr hgf !* jif{ pd]/ k"/f
ePsf],
-@_ pBd ;+rfng tyf shf{ pkof]u ;DaGwL ;+lIfKt k|:tfj,
-#_ ;d"xsf] xsdf ;fd"lxs hdfgL ;DaGwL sfuhft,
-r_ pRr / k|fljlws tyf Joj;flos lzIff shf{M
-!_ dfWolds lzIff jf ;f] ;/x plQ0f{ u/L @% jif{ pd]/ ggf3]sf],
-@_ cfly{s ?kdf ljkGg, ;LdfGts[t ;d'bfo jf nlIft ju{sf] ljBfyL{,
59
-#_ :jb]zsf] s'g} sn]h jf ljZjljBfnodf cWoog ul//x]sf] jf ug]{,
-5_ e"sDk kLl8tx¿sf] lghL cfjf; lgdf{0f shf{M
-!_ g]kfn ;/sf/n] lghL cfjf; cg'bfg lbP afx]s c¿ ;+:yfut cg'bfg
gkfPsf],
-@_ /fli6«o k'glg{df{0f k|flws/0f;Fu lghL cfjf; lgdf{0f ug{ ;Demf}tf u/L cfly{s
cefjsf sf/0f xfn;Dd cfjf; lgdf{0f sfo{ z'¿ ug{ g;s]sf e"sDk
kLl8t,
-#_ C0fL jf lghsf] kl/jf/sf] gfddf s'g} klg :yfgdf a:g of]Uo 3/ gePsf],
-@_ a}+s tyf laQLo ;+:yfx¿n] o; sfo{l{jlw adf]lhd shf{ k|jfx ubf{ e"sDk
kLl8t, af9L kLl8t tyf ljkb\ k|efljt gful/sx¿nfO{ klxnf] k|fyldstf
lbg'kg]{5 .
-#_ a}+s tyf laQLo ;+:yfx¿n] o; sfo{l{jlw adf]lhd e"sDk kLl8tx¿sf] lghL
cfjf; lgdf{0f shf{ k|jfx ubf{ /fli6«o k'glg{df{0f k|flws/0fn] cfjf; lgdf{0f
;DkGg ug{ tf]lsPsf] cjlw leq shf{ lnO{ ;Sg' kg]{5 .
-$_ o; sfo{l{jlw adf]lhd k|bfg ul/g] ;x'lnotk"0f{ shf{sf nflu Aofh cg'bfg
k|fKt ug{ u|fXo lgj]bsnfO{ s'g} Ps k|sf/sf] shf{ dfq pknAw x'g]5 .
-%_ o; sfo{l{jlw adf]lhd shf{ lng] lgj]bsn] g]kfn ;/sf/n] Aofh cg'bfg
pknAw k|bfg ug]{ k|s[ltsf cGo s'g} klg shf{ lnPsf] x'g' x'b}g\ . t/, of] bkmf
e"sDk kLl8tx?sf] lghL cfjf; lgdf{0f shf{sf] xsdf nfu' x'g] 5}g .
kl/R5]b %
shf{sf nflu cfjZos sfuhft, :jM3f]if0ff tyf shf{ lg0f{o ;DaGwL Joj:yf
!!= cfjZos sfuhft / :jM3f]if0ffM o; sfo{l{jlw adf]lhd a}Í tyf ljQLo ;+:yfn] k|jfx ug]{
shf{ k|fKt ug{ b]xfo adf]lhdsf sfuhft k]z / :jM3f]if0ff ug{' kg]{5M–
-s_ ;DalGwt a}Í tyf ljQLo ;+:yfsf] ljlwjt\ ?kdf el/Psf] shf{ cfj]bg kmf/fd,
-v_ k|rlnt sfg"g adf]lhd btf{ ePsf] Joj;fo tyf :yfoL n]vf g+ -PAN_ k|df0fkqsf]
k|ltlnlk, t/, e"sDk kLl8tx?sf] lghL cfjf; lgdf{0f shf{sf] nflu :yfoL n]vf g+=
-PAN_ cfjZos kg]{ 5}g .
-u_ gful/stf k|df0f kqsf] k|ltlnlk,
-3_ pBd ;+rfng tyf shf{ pkof]u ;DaGwL ;+lIfKt k|:tfj, dlxnf pBdzLntf
shf{ afx]s bz nfv ?k}Fof eGbf a9Lsf] shf{sf] xsdf lj:t[t kl/of]hgf k|:tfj,
-ª_ shf{ ;"rgf s]G›sf] sfnf];"rLdf gk/]sf] :jM3f]if0ff,
-r_ ;fd"lxs hdfgLsf] xsdf ;fd"lxs hdfgL ;DaGwL sfuhft,
-5_ lzlIft o'jf :j/f]huf/ shf{sf] xsdf z}lIfs k|df0f kqsf] ;Ssn k|lt / bkmf
!)-!_ sf] v08 -v_-#_ adf]lhd ;Lk ljsf; tflnd lnPsf] k|df0fkqsf] k|ltlnlk,
-h_ j}b]lzs /f]huf/Laf6 kms]{sf o'jf kl/of]hgf shf{sf] xsdf /fxbfgL, k|j]zf1fsf]
k|ltlnlk tyf >d :jLs[lt k|fKt ePsf] b]zaf6 kms]{sfsf] xsdf ;f]sf] k|ltlnlk,
lgj]bs ljb]zdf uO{ sDtLdf ^ dlxgf ;DalGwt tflnd÷k]zf÷Joj;fo÷If]qdf sfd
u/]sf] sfuhft / s'g} klg b]zsf] :yfoL a;f]af;sf] :jLs[lt k|fKt (PR/Green
Card Holder) JolQm gePsf] :jM3f]if0ff,
-em_ pRr / k|fljlws tyf Joj;flos lzIff shf{sf] xsdf cfly{s ?kdf ljkGg,
;LdfGts[t ;d'bfo jf nlIft ju{sf] ljBfyL{ ePsf] l;kmfl/; / cWoog ug]{ z}lIfs
;+:yf÷k|lti7fgdf egf{ ePsf] jf x'g of]Uo /x]sf] v'Ng] sfuhftsf] k|ltlnlk,
60
-`_ e"sDk kLl8tx¿sf] lghL cfjf; lgdf{0f shf{sf nflu /fli6«o k'glgdf{0f k|flws/0f;Fu
;Demf}tf u/L cfly{s cefjsf sf/0f xfn;Dd cfjf; lgdf{0f sfo{ z'¿ ug{ g;s]sf
e"sDk kLl8tsf] sfuhftsf] k|ltlnlk / lwtf]sf] xsdf ;f] ;DaGwL sfuhft .
!@= shf{ lg0f{o ;DaGwL Joj:yfM -!_ o; sfo{l{jlw adf]lhd cg'bfg lng rfxg] JolQmn]
cfjZos kg]{ ;Dk"0f{ sfuhft ;lxt ;DalGwt a}Í tyf ljQLo ;+:yfdf lgj]bg lbg' kg]{5.
-@_ pkbkmf -!_ adf]lhd lgj]bg k|fKt x'g cfPdf cfjZos ;Dk"0f{ sfuhft ;lxt
shf{ cfj]bg k|fKt ePsf] ldltn] PSsfO{; sfo{ lbgleqdf ;DalGwt a}Í tyf ljQLo ;+:yfn]
shf{ :jLs[t x'g] jf gx'g] ;DaGwL lg0f{o u/L ;Sg' kg]{5 .
-#_ shf{ k|jfx ug{ g;lsg] ePdf :ki6 cfwf/ / sf/0f ;lxt ;DalGwt lgj]bsnfO{
lnlvt hfgsf/L lbg' kg]{5 .
kl/R5]b ^
Aofh, aLdf lk|ldod / ;'/If0f z'Ns cg'bfg, zt{ tyf ljt/0f k|lqmof ;DaGwL Joj:yf
!#= cg'bfg ;'ljwf tyf zt{ ;DaGwL Joj:yfM -!_ o; sfo{l{jlw adf]lhdsf nlIft C0fLnfO{ a}Í
tyf ljQLo ;+:yfx?n] k|jfx ug]{ shf{sf] xsdf g]kfn ;/sf/af6 b]xfo adf]lhdsf] cg'bfg
;'ljwf pknAw x'g]5M–
-s_ a}+s tyf laQLo ;+:yfn] lbg] shf{df lgwf{/0f u/]sf] Aofh b/ dWo] % k|ltzt
Aofh b/ cg'bfg ;'ljwf pknAw x'g]5 . dlxnf pBdzLntf shf{sf] xsdf
of] cg'bfg ^ k|ltzt pknAw x'g]5 . t/ kfFr s/f]8 ?k}ofF eGbf a9Lsf]
Joj;flos s[lif tyf kz'kG5L shf{df @ k|ltzt dfq Aofh b/ cg'bfg
pknAw u/fO{g]5 .
-v_ shf{ ;'/If0f z'Ns cg'bfgdf bz nfv ?k}ofF eGbf a9L Joj;flos s[lif tyf
kz'kG5L shf{ afx]s cGo shf{x¿sf] a}+s tyf laQLo ;+:yfx¿n] lgIf]k tyf
shf{ ;'/If0f sf]if dfkm{t ;'/If0f u/fpFbf nfUg] &% k|ltzt cg'bfg pknAw
x'g]5 .
-u_ aLdf lk|ldod cg'bfg bz nfv ?k}ofF eGbf a9Lsf] Joj;flos s[lif tyf
kz'kG5L shf{ afx]s cGo shf{ lnO{ ul/g] Joj;fosf] aLdf lk|ldoddf &%
k|ltzt cg'bfg pknAw x'g]5 .
-@_ pkbkmf -!_ adf]lhdsf] Aofh cg'bfg ;'ljwf of] sfo{l{jlw nfu" ePkl5 shf{ lng]
C0fLnfO{ dfq pknAw x'g]5 . Joj;flos s[lif tyf kz'kG5L shf{sf] xsdf Joj;flos s[lif
tyf kz'kG5L shf{df k|bfg ul/g] Aofh cg'bfg ;DaGwL sfo{ljlw, @)&# adf]lhd k|jflxt
shf{df ;d]t of] ;'ljwf pknAw u/fOg]5 .
-#_ C0fLn] kfpg] Aofh cg'bfg ;'ljwf afx]s cGo ;Dk"0f{ Aofh /sd, ;'/If0f z'Ns /
aLdf lk|ldod ;DalGwt a}Í tyf ljQLo ;+:yf, lgIf]k tyf shf{ ;'/If0f sf]if / ;DalGwt
aLdf sDkgLnfO{ e'QmfgL u/]kl5 dfq Aofh cg'bfg ;'ljwfsf nflu of]Uo dflgg]5 .
-$_ h'g p2]Zosf] nflu shf{ lnPsf] xf] ;f]xL p2]Zosf nflu dfq shf{ pkof]u ug{'
kg]{5 .
-%_ ;DalGwt a}Í tyf ljQLo ;+:yfn] cg'udg ubf{ shf{ ;b'kof]u ePsf] gkfO{Pdf
Aofh cg'bfg ;'ljwf pknAw gu/fOg] / Aofh cg'bfg ;'ljwf lnO ;s]sf] eP ;DalGwt
C0fLaf6 c;"n pk/ ul/g]5 .
!$= cg'bfg /sdsf] ljt/0f k|lqmofM -!_ o; sfo{l{jlw adf]lhd cg'bfg :j¿k k|bfg ul/g] Aofh,
shf{ ;'/If0f z'Ns tyf aLdf lk|ldod /sd pknAw u/fpg] k|of]hgsf] nflu g]kfn ;/sf/n]
g]kfn /fi6« a}Íaf6 ;~rfng x'g] u/L a}+lsª\ sfof{nodf cg'bfg ;f]wegf{ gfdsf] vftf
vf]Ng]5 .
61
-@_ pkbkmf -!_ adf]lhdsf] vftfdf g]kfn ;/sf/, cy{ dGqfnon] Ps ca{ ?k}ofF cu|Ld
hDdf ug]{5 . pQm /sdn] ck'u x'g] ePdf s]G›Lo ;dGjo tyf cg'udg ;ldltsf]
l;kmfl/;df g]kfn ;/sf/, cy{ dGqfnon] yk /sd pknAw u/fpg]5 .
-#_ a}Í tyf ljQLo ;+:yfx¿n] o; sfo{l{jlw adf]lhd k|jfx u/]sf] shf{sf] Aofh
cg'bfg k|fKt ug{ shf{ pkof]usf] cfwf/df C0fLn] lgodfg';f/ e'QmfgL ug{'kg]{ shf{ /sd
e'QmfgL u/]sf] k|df0f ;lxt q}dfl;s ?kdf g]kfn /fi6« a}Ín] tf]s]sf] 9fFrfdf pQm a}Ídf
lgj]bg lbg' kg]{5 .
-$_ aLdf sDkgLx¿n] o; sfo{l{jlw adf]lhd k|jfx ul/Psf] shf{;Fu ;DalGwt
Joj;flos aLdf lk|ldod jfktsf] /sd cg'bfgsf nflu sfuhft ;lxt q}dfl;s ?kdf
aLdf ;ldltn] tf]s]sf] 9fFrfdf pQm ;ldltdf lgj]bg lbg' kg]{5 / aLdf ;ldltn] o;/L k|fKt
lgj]bgsf] cfjZos 5fgjLg u/L g]kfn /fi6« a}Ídf ;f]wegf{ dfu ug{' kg]{5 .
-%_ lgIf]k tyf shf{ ;'/If0f sf]ifn] o; sfo{l{jlw adf]lhd k|jfx ul/Psf] shf{sf]
;'/If0f ;'lglZrt u/L shf{ ;'/If0f z'Ns jfktsf] /sd cg'bfgsf nflu sfuhft ;lxt
q}dfl;s ¿kdf g]kfn /fi6« a}Ídf ;f]wegf{ dfu ug{' kg]{5 .
-^_ pkbkmf -#_, -$_ / -%_ adf]lhd k|fKt lgj]bg tyf dfusf cfwf/df g]kfn /fi6«
a}Ín] ;DalGwt a}Í tyf ljQLo ;+:yf, lgIf]k tyf shf{ ;'/If0f sf]if / aLdf ;ldltnfO{
Aofh, ;'/If0f z'Ns / aLdf lk|ldod jfkt cg'bfg /sdsf] ;f]wegf{ cg'bfg ;f]wegf{
vftfaf6 g]kfn /fi6« a}Ísf] sfof{nox¿df /x]sf vftf dfkm{t jf ;DalGwt a}Í tyf ljQLo
;+:yf, lgIf]k tyf shf{ ;'/If0f sf]if / aLdf ;ldltsf] dfu cg'¿ksf] a}Í vftf dfkm{t
;f]wegf{ lbg' kg]{5 .
-&_ aLdf ;ldltn] pkbkmf -^_ adf]lhd k|fKt /sd ;DalGwt aLdf sDkgLsf] dfu
cg'¿ksf] a}Í vftf dfkm{t ;f]wegf{ lbg' kg]{5 .
kl/R5]b &
;x'lnotk"0f{ shf{ k|jfx tyf Aofh cg'bfg ljt/0f;Fu ;DalGwt lgsfox?sf] sfd, st{Jo /
clwsf/
!%= a}Í tyf ljQLo ;+:yfsf] sfd, st{Jo / clwsf/M o; sfo{ljlwsf] sfof{Gjog ug{sf nflu
;DalGwt a}Í tyf ljQLo ;+:yfsf] sfd, st{Jo / clwsf/ b]xfo adf]lhd x'g]5–
-s_ lgj]bsn] o; sfo{l{jlw adf]lhd shf{sf] nflu lgj]bg lbPdf ;DalGwt a}+Í
tyf ljQLo ;+:yfn] shf{sf] k|sf/, p2]Zo, dfu /sd, hf]lvdsf] :t/,
;'/If0f, aLdf nufot kl/of]hgfsf] ;DefJotf tyf shf{sf] ;b'kof]u x'g]
cfwf/df shf{ k|jfx ug]{ . shf{ k|jfx ug{ g;lsg] ePdf :ki6 cfwf/ /
sf/0f ;lxt ;DalGwt lgj]bsnfO{ lnlvt hfgsf/L lbg],
-v_ shf{df Aofh cg'bfg /sd k|fKt ug{sf nflu g]kfn /fi6« a}Ín] tf]s]sf]
9fFrfdf C0fLn] cg'bfg kfpg] Aofh /sd afx]s c¿ Aofh /sd c;"n
u/]sf] k|df0f;lxt g]kfn /fi6« a}Í;Fu ;f]wegf{ dfu ug]{,
-u_ v08 -s_ adf]lhd Aofh cg'bfg k|fKt x'g] u/L k|bfg ul/Psf] shf{sf]
q}dfl;s ljj/0f g]kfn /fi6« a}Ín] tf]s]sf] 9fFrfdf !% lbgleq g]kfn /fi6«
a}ÍnfO{ pknAw u/fpg],
-3_ shf{sf] k|sf/, p2]Zo, nufgL /sd, hf]lvdsf] :t/ Pj+ cfjZostfg';f/
;b'kof]lutf lg/LIf0f u/L ;f]sf] clen]v cBfjlws u/L /fVg] .
!^= aLdf sDkgLsf] sfd, st{Jo / clwsf/M o; sfo{ljlwsf] sfof{Gjog ug]{ l;nl;nfdf
;DalGwt aLdf sDkgLsf] sfd, st{Jo / clwsf/ b]xfo adf]lhd x'g]5–
-s_ o; sfo{l{jlw adf]lhd k|jfx x'g] jf ePsf] bz nfv ?k}ofF eGbf a9Lsf] Joj;flos
s[lif tyf kz'kG5L shf{ afx]s cGo shf{sf] xsdf Joj;flos aLdfsf nflu lgj]bg
k|fKt ePdf Joj;fosf] k|s[lt, shf{sf] k|sf/, p2]Zo, /sd tyf hf]lvdsf] :t/
62
nufotsf cfwf/df ;+lIfKt k|lqmof cjnDag ul/ Joj;foL;Fu @% k|ltzt dfq
aLdf lk|ldod lnO{ aLdf ug]{,
-v_ g]kfn ;/sf/n] pknAw u/fpg] &% k|ltzt aLdf lk|ldod jfktsf] /sd cg'bfg
:j?k k|fKt ug{sf nflu aLdf ;ldlt;Fu ;f]wegf{ dfu ug]{,
-u_ o; sfo{l{jlw adf]lhd aLdf ul/Psf] Joj;fodf Iflt eO{ ;f]sf] Ifltk"lt{sf nflu
bfjL kg{ cfPdf ;+lIfKt k|lqmof cjnDag u/L Joj;foLnfO{ Ifltk"lt{ pknAw u/fpg]
.
!&= lgIf]k tyf shf{ ;'/If0f sf]ifsf] sfd, st{Jo / clwsf/M o; sfo{ljlwsf] sfof{Gjog
ug{sf nflu lgIf]k tyf shf{ ;'/If0f sf]ifsf] sfd, st{Jo / clwsf/ b]xfo adf]lhd
x'g]5–
-s_ o; sfo{l{jlw adf]lhd k|jfx x'g] jf ePsf] bz nfv ?k}ofF eGbf a9Lsf] Joj;flos
s[lif tyf kz'kG5L shf{ afx]s cGo shf{sf] ;'/If0fsf nflu lgj]bg k|fKt ePdf
shf{sf] k|sf/, p2]Zo, /sd tyf hf]lvdsf] :t/ nufotsf cfwf/df ;+lIfKt k|lqmof
cjnDag u/L ;DalGwt a}Í tyf ljQLo ;+:yf;Fu @% k|ltzt dfq ;'/If0f z'Ns
lnO{ ;'/If0f ug]{,
-v_ g]kfn ;/sf/n] pknAw u/fpg] &% k|ltzt ;'/If0f z'Ns jfktsf] /sd cg'bfg
:j?k k|fKt ug{ g]kfn /fi6« a}Í;Fu ;f]wegf{ dfu ug]{,
-u_ o; sfo{l{jlw adf]lhd k|jfx ePsf] shf{ bkmf $ adf]lhdsf] cjlw ;dfKt ePsf] 5
dlxgf leq C0fLn] r'Qmf gu/]df bkmf @@ adf]lhdsf] sf/jfxL k|lqmof k"/f u/L
;DalGwt a}Í tyf ljQLo ;+:yfn] sf]ifdf bfjL u/]df lgodfg';f/ e'QmfgL ug]{,
-3_ o; sfo{l{jlw adf]lhd k|jfx ePsf] shf{sf] ;'/If0f z'Ns tyf ;'/If0f bfjL
e'QmfgLsf] cBfjlws clen]v /fvL ;f]sf] ljj/0f s]G›Lo ;dGjo tyf cg'udg
;ldltdf k7fpg] .
!*= aLdf ;ldltsf] sfd, st{Jo / clwsf/M o; sfo{ljlwsf] sfof{Gjog ug{sf nflu aLdf
;ldltsf] sfd, st{Jo / clwsf/ b]xfo adf]lhd x'g]5–
-s_ ;DalGwt aLdf sDkgLn] o; sfo{l{jlw adf]lhd k|jfx x'g] jf ePsf] bz nfv ?k}ofF
eGbf a9Lsf] Joj;flos s[lif tyf kz'kG5L shf{ afx]s cGo shf{sf] Joj;flos
aLdf u/] jfktsf] aLdf lk|ldod dfu u/]df g]kfn /fi6« a}Ídf /x]sf] cg'bfg ;f]wegf{
vftfaf6 lgsf;f lnO{ ;DalGwt aLdf sDkgLnfO{ ;f]wegf{ /sd pknAw u/fpg],
-v_ v08 -s_ adf]lhd a}Í tyf ljQLo ;+:yfnfO{ ;f]wegf{ pknAw u/fOPsf] /sdsf]
q}dfl;s ljj/0f s]G›Lo ;dGjo tyf cg'udg ;ldltnfO{ pknAw u/fpg],
-u_ aLdf ul/Psf] Joj;fodf Iflt eO{ ;f]sf] Ifltk"lt{sf nflu bfjL k|fKt ePdf ;DalGwt
aLdf sDkgL dfkm{t ;+lIfKt k|lqmof cjnDag u/L Joj;foLnfO{ Ifltk"lt{ pknAw
u/fpg cfjZos Joj:yf ldnfpg],
-3_ o; sfo{l{jlwsf] sfof{Gjog ug{sf nflu ;DalGwt aLdf sDkgLx?sf] cfjZos
lgodg, cg'udg, lg/LIf0f tyf ;'kl/j]If0f ug]{ .
!(= g]kfn /fi6« a}Ísf] sfd, st{Jo / clwsf/M o; sfo{l{jlwsf] sfof{Gjog ug]{ ;Gbe{df g]kfn
/fi6« a}Ísf] sfd, st{Ao / clwsf/ b]xfo adf]lhd x'g]5–
-s_ a}Í tyf ljQLo ;+:yf, aLdf ;ldlt, lgIf]k tyf shf{ ;'/If0f sf]ifaf6 shf{df k|bfg
ul/g] cg'bfg /sd dfu eO{ cfPdf cg'bfg ;f]wegf{ vftfaf6 lgodfg';f/ ;f]wegf{
/sd pknAw u/fpg],
-v_ of] sfo{l{jlw adf]lhd If]qut tyf laifout shf{ tyf Aofh cg'bfgsf] ljj/0f cy{
dGqfnonfO{ q}dfl;s ¿kdf pknAw u/fpg],
-u_ of] sfo{l{jlwsf] k|efjsf/L ¿kn] sfof{Gjog ug{sf nflu ;DalGwt a}Í tyf ljQLo
;+:yfsf] cfjZos cg'udg, lgodg, lg/LIf0f tyf ;'kl/j]If0f ug]{,
63
-3_ shf{ ;b'kof]u ePsf] gkfO{Pdf g]kfn /fi6« a}Í P]g, @)%* adf]lhd sf/jfxL u/L
cg'bfg jfktsf] /sd a}Í tyf ljQLo ;+:yfnfO{ e'QmfgL ;f]wegf{ glbg] .
kl/R5]b *
;dGjo tyf cg'udg ;ldlt
@)= s]G›Lo ;dGjo tyf cg'udg ;ldltsf] u7gM -!_ o; sfo{l{jlwsf]] sfof{Gjog ug{sf nflu
s]G›Lo:t/df ;dGjo tyf cg'udg ug{ b]xfo adf]lhdsf] s]G›Lo ;dGjo tyf cg'udg
;ldlt /xg]5–
-s_ 8]k'6L ueg{/, g]kfn /fi6« a}Í
-a}Í tyf ljQLo ;+:yf lgodg ljefu x]g]{_ ;+of]hs
-v_ sfo{sf/L lgb]{zs, g]kfn /fi6« a}Í
-a}Í tyf ljQLo ;+:yf lgodg ljefu_ ;b:o
-u_ ;x–;lrj, cy{ dGqfno
-ljQLo If]q Joj:yfkg tyf ;+:yfg ;dGjo dxfzfvf_ ;b:o
-3_ k|d'v sfo{sf/L clws[t, lgIf]k tyf shf{ ;'/If0f sf]if ;b:o
-ª_ sfo{sf/L lgb]{zs, aLdf ;ldlt ;b:o
-r_ cWoIf, g]kfn a}Í;{ Pzf]l;P;g ;b:o
-5_ lgb]{zs, g]kfn /fi6« a}Í
-a}Í tyf ljQLo ;+:yf lgodg ljefu_ ;b:o ;lrj
-@_ ;ldltn] 5nkmn Pj+ lg0f{osf nflu k|:tfj ePsf ljifoj:t'x?sf] cfwf/df
g]kfn ;/sf/sf kbflwsf/L / a9Ldf b'O{hgf ljifo–lj1nfO{ a}7sdf cfdlGqt ug{ ;Sg]5
.
-#_ ;ldltsf] ;lrjfno g]kfn /fi6« a}Í, a}Í tyf ljQLo ;+:yf lgodg ljefudf
/xg]5 . ;lrjfnon] ;ldltn] tf]s]sf sfo{x¿ ug]{5 .
-$_ ;ldltsf] a}7s cfjZostfg';f/ a:g]5 .
@!= s]G›Lo ;dGjo tyf cg'udg ;ldltsf] sfd, st{Jo / clwsf/M s]G›Lo ;dGjo tyf
cg'udg ;ldltsf] sfd, st{Jo / clwsf/ b]xfo adf]lhd x'g]5M
-s_ o; sfo{l{jlwsf]] sfof{Gjog ug{sf nflu cfjZos ;dGjo tyf cg'udg ug]{,
-v_ shf{ k|jfx ug]{ ;DalGwt a}Í tyf ljQLo ;+:yfsf] lg/LIf0f ug]{ u/fpg],
-u_ o; sfo{l{jlwsf]] sfof{Gjogdf s'g} afwf c8sfp pTkGg ePdf afwf c8sfp
km'sfpg l;kmfl/; ug]{,
-3_ sfo{l{jlw tyf cg';"rLsf] JofVof ug]{ tyf
-ª_ sfo{l{jlwdf ePsf Joj:yfx¿df x]/km]/ ug{' k/]df k'g/fjnf]sgsf nflu g]kfn
;/sf/, cy{ dGqfno ;dIf l;kmfl/; ug]{ .
kl/R5]b (
sf/jfxL ;DaGwL Joj:yf
@@= shf{ r"Qmf gu/]df x'g] sf/jfxLM -!_ C0fLn] bkmf $ adf]lhd shf{ r'Qmf gu/]df ;DalGwt
a}Í tyf ljQLo ;+:yfn] b]xfo adf]lhdsf] sf/jfxLsf nflu ;DalGwt lgsfodf l;kmfl/; ug{
;Sg]5M–
-s_ C0fLnfO{ shf{ ;"rgf s]G›sf] sfnf];"rLdf /fVg,
-v_ C0fLsf] /fxbfgL /f]Ssf /fVg,
-u_ C0fLsf] gfddf /x]sf] s'g} rn crn ;Dklt laqmL ug{ aGb]h nufpgsf nflu
;DalGwt lgsfodf n]vL k7fpg,
-3_ C0fLsf] a}Í tyf ljQLo ;+:yfx?df /x]sf] vftf /f]Ssf ug{,
64
-ª_ g]kfn ;/sf/af6 pknAw u/fpg] ;fdflhs ;'/Iff eQf nufotsf cGo gful/s
;'ljwfaf6 jl~rt ug{ .
-@_ shf{ k|jfx ug]{ a}Í tyf ljQLo ;+:yfn] o:tf ;'ljwf /f]Ssf ug{ cg'/f]w u/]df
;DalGwt lgsfon] To:tf C0fLsf] ;'ljwf /f]Ssf /fVg' kg]{5 .
kl/R5]b !)
ljljw
@#= shf{ juL{s/0f tyf hf]lvd ;DaGwL cGo Joj:yfM -!_ o; sfo{l{jlw adf]lhd cg'bfg
k|fKt ug]{ shf{x¿sf] juL{s/0f g]kfn /fi6« a}Ín] a}Í tyf ljQLo ;+:yfnfO{ hf/L u/]sf]
PsLs[t lgb]{zg adf]lhd x'g]5 .
-@_ o; sfo{l{jlwdf pNn]v ul/Psf ljifo afx]s cGo ljifodf k|rlnt sfg"g,
g]kfn /fi6« a}Í, aLdf ;ldlt tyf lgIf]k tyf shf{ ;'/If0f sf]ifsf] lgodg / lgb]{zgsf]
kl/lw leq /xL o:tf] shf{sf] nufgL, cg'udg, ;'/If0f, aLdf tyf c;'nL ;DaGwdf
;DalGwt a}Í tyf ljQLo ;+:yf Pj+ aLdsn] :ki6 gLlt / k|lqmof agfO{ nfu" ug{
;Sg]5 .
-#_ o; sfo{l{jlw adf]lhd k|jfx x'g] jf ePsf] bz nfv ?k}ofF eGbf dflysf]
Joj;flos s[lif tyf kz'kG5L shf{ afx]s cGo shf{nfO{ g]kfn /fi6« a}Íaf6 ljkGg ju{
shf{ cGtu{t u0fgf ug]{ Joj:yf ldnfOg]5 .
-$_ ;fd"lxs hdfgLdf dfq k|jfx ePsf] shf{sf] xsdf cltl/Qm hf]lvd Joj:yf
ug{' kg]{ 5}g .
-%_ C0fLn] ;fFjf Aofh lgoldt u/]sf] cj:yfdf ;DalGwt a}Í tyf ljQLo ;+:yfn]
g]kfn ;/sf/af6 kfpg' kg]{ Aofh cg'bfg /sd ;d]t ;f]xL cjlwsf] Aofh cfDbfgLdf
u0fgf ug{ ;Sg]5 .
-^_ g]kfn ;/sf/af6 kfpg'kg]{ Aofh cg'bfg jfktsf] o:tf] /sdnfO{ k"FhL sf]if
cg'kft u0fgf k|of]hgsf nflu ;/sf/ dflysf] bfjL ;/x z"Go k|ltzt hf]lvd ef/ k|bfg
ug{ ;Sg]5 .
@$= u'gf;f] ;DaGwL Joj:yfM o; sfo{l{jlwsf] sfof{Gjogsf ;Gbe{df ;DalGwt a}Í tyf
ljQLo ;+:yf, aLdf sDkgL nufot o;;Fu ;DalGwt lgsfox?n] shf{ k|jfx gu/]sf],
C0fLn] ;]jf ;'ljwf gkfPsf] tyf C0fsf] ;b'kof]u gePsf] nufotsf o;;Fu ;DalGwt
u'gf;f] ;'Gg] tyf ;f]sf cfwf/df cfjZos sfd sf/jfxL cufl8 a9fpg] sfo{ s]G›Lo
;dGjo tyf cg'udg ;ldltsf] ;lrjfnon] ug]{5 .
@%= k|rlnt sfg"g adf]lhd x'g]M o; sfo{l{jlwdf pNn]v ePsf s'/fx?sf] xsdf o;} adf]lhd
/ cGo s'/fx?sf] xsdf k|rlnt Joj:yf adf]lhd x'g]5 .
@^= kmf/fd tyf 9fFrf ;DaGwL Joj:yfM o; sfo{l{jlw adf]lhd ;x'lnotk"0f{ shf{ tyf Aofh
cg'bfg k|bfg ubf{ k|of]u x'g] cGo ;/nLs[t kmf/fd tyf 9fFrf g]kfn /fi6« a}Í;Fusf]
;dGjodf ;DalGwt a}Í tyf ljQLo ;+:yfn] tf]s] adf]lhd x'g]5 .
@&= ;+zf]wg tyf x]/km]/M -!_ cy{ dGqfnosf] l;kmfl/;df g]kfn ;/sf/n] o; sfo{l{jlwdf
cfjZostfg';f/ ;+zf]wg Pj+ x]/km]/ ug{ ;Sg]5 .
-@_ o; sfol{\jlwsf cg';"rL s]G›Lo ;dGjo tyf cg'udg ;ldltsf] l;kmfl/;df cy{
dGqfnon] ;+zf]wg Pj+ x]/km]/ ug{ ;Sg]5 .
@*= vf/]hL tyf arfpmM -!_ g]kfn ;/sf/, cy{ dGqfnoaf6 hf/L ul/Psf] “Joj;flos s[lif
tyf kz'kG5L shf{df k|bfg ul/g] Aofh cg'bfg ;DaGwL sfo{l{jlw, @)&#” / “e"sDk
kLl8tx?sf] 3/ lgdf{0fsf nflu ;fd'lxs jf lwtf] hdfgLdf lgAo{fhL C0f pknAw u/fpg]
sfo{l{jlw, @)&$” vf/]h ul/Psf] 5 .
65
-@_ pkbkmf -!_ adf]lhd vf/]h ul/Psf sfo{l{jlw adf]lhd eP u/]sf sfd
sf/jfxL o;} sfo{l{jlw adf]lhd eP u/]sf] dflgg]5 .
cg';"rL !
-bkmf @ ;Fu ;DalGwt_
-s_ Joj;flos s[lif tyf kz'kG5L shf{M
!= t/sf/L pTkfbg, k|zf]wg, e08f/0f tyf laqmL ljt/0f,
@= aLp lahg pTkfbg, k|zf]wg, e08f/0f tyf laqmL ljt/0f,
#= jghGo Joj;fo, k'ik Joj;fo tyf jfujfgL,
$= kz'kG5Lkfng,
%= cli6«r, 6sL{ / xfF;kfng, ;f]sf] df;' Pj+ c08fsf] e08f/0f, k|zf]wg tyf laqmL
ljt/0f,
^= kmnkm"n pTkfbg, pTkflbt kmnkm"nsf] k|zf]wg, e08f/0f / laqmL ljt/0f,
&= b'Uw pTkfbg, k|zf]wg / laqmL ljt/0f,
*= dT:okfng, pTkflbt df5fsf] e08f/0f tyf laqmL ljt/0f,
(= Rofp pTkfbg, k|zf]wg, e08f/0f tyf laqmL ljt/0f,
!)= kz'jwzfnf, df;'hGo pTkfbg, ;f]sf] e08f/0f, k|zf]wg tyf laqmL ljt/0f,
!!= hl8j'6L pTkfbg, k|zf]wg, e08f/0f tyf laqmL ljt/0f,
!@= pv', skmL, lrof, cn}rL, cb'jf, a];f/, h}t'g, ;"o{d'vL, cNnf], nf]Qmf v]tL tyf
logLx?sf] e08f/0f, k|zf]wg / laqmL ljt/0f,
!#= df}/L kfng Joj;fo,
!$= hf}, kmfk/, l;nfdsf] pTkfbg, k|zf]wg / laqmL ljt/0f,
!%= k|fªufl/s tyf h}ljs dn,
!^= kz'kG5LhGo bfgf pBf]u,
!&= skf;, pmg, /];d v]tL÷pTkfbg, k|zf]wg / laqmL ljt/0f,
!*= e]8f, RofË|f / rf}/L nufotaf6 pmgsf] pTkfbg, k|zf]wg / laqmL ljt/0f,
!(= g]kfn ;/sf/n] ;do ;dodf yk u/]sf cGo s[lif tyf kz'kG5LhGo Joj;fox¿ .
-v_ lzlIft o'jf :j/f]huf/ shf{, -u_ j}b]lzs /f]huf/Laf6 kms]{sf o'jf kl/of]hgf shf{ / -3_
dlxnf pBdzLntf shf{M
b]xfosf Joj;fo tyf pBdx¿sf] nflu k|jfx x'g]5 .
-!_ s[lif Joj;fo -pTkfbg, k|zf]wg, e08f/0f tyf laqmL ljt/0f_
-s_ vfBfGg, gub] afnL, t/sf/L, kmnkm'n tyf hl8j'6LM
wfg, ux'F, ds}, sf]bf], hf}, tf]/L, ;:o{", s]/fp, rgf, e6df; cflb .
lrof, cn}+rL, ;"7f], ;'kf/L, gl/jn, skf;, cNnf], cld|;f], aflaof], pv', /a/, cb'jf, a];f/, ;"o{d'vL, d/Lr
h:tf d;nf cflb .
n;'g, Kofh, cfn', sfpnL, aGbf, k/jn, s'l/nf], e06f, rD;'/, kfn'+uf], /fof], a|f]sfpnL, uf]ne]+8f, Rofp,
af]8L, l;dL, km;L{, ufh/, d'nf, vf];f{gL, lk+8fn', O;s';, wlgofF, t?n, l3/f}+nf cflb .
cfFk, ;'Gtnf, :ofp, cgf/, bfl/d, cDaf, sfutL, lga'jf, ef]u6], HofdL/, nK;L, lnrL, s6x/, e"OFs6x/,
cË'/, xn'jfa]b, d]jf, s]/f, v'kf{gL, jo/, ;tLjo/, cdnf, ljleGg lsl;dsf km"n v]tL, -l6:o"sNr/, aLp
tyf a]gf{ pTkfbg ;d]t_ cflb .
g]kfn ;/sf/sf] ;DalGwt lgsfo jf hl8a"6L pTkfbg jf k|zf]wg sDkgLn] tf]s]sf ;a} lsl;dsf
hl8a"6L pTkfbg -k|rlnt sfg"gn] aGb]h nufPsf afx]s_ cflb .
66
-v_ kz'kG5LkfngM
o ufO{, uf]?, e}+;L, /fFuf], aË'/, ;'Fu'/, v/fof], rf}/L, ofs, gfs, e]8f, afv|f, y'df, v;L, jfR5f–afR5L,
kf8f–kf8L, 3f]8f, uwf, vRr/ / cfly{s pkfh{gsf nflu kflng] cGo kz'x? .
o s'v'/f, xfF;, k/]jf, nf}sf6, a§f+O{ / cfly{s pkfh{g ug{sf nflu kflng] cGo kGIfLx? .
o Joj;flos?kn] ul/Psf] dT:okfng, df}/Lkfng, /]zd ls/f kfng cflb .
-u_ l;+rfO{ tyf l;+rfO{ pks/0fM
o s[lif pTkfbg j[l4 ug{ ;3fp k'{ofpg] u/L s[ifsx?n] PSn} jf ;fd"lxs?kdf lgdf{0f ug]{ s'nf],
gx/, gn, xft]gn, SoflK6e h]g/]6/, l:k|+sn/, kDk;]6, /f]c/ kDk cflb .
-3_ s[lif cf}hf/ jf ;+oGqM
o y|];/, lu|+8/, cfw'lgs xnf], s'6f], sf]bfnf], sf]bfnL, xFl;of, v'kf{, vGtL, 6\ofS6/, 6«]n/ cflb .
-ª_ jg ljsf; tyf r/g ljsf;M
o g;{/L :yfkgf / ljsf;, lghL Pj+ ;fd'bflos j[Iff/f]k0f, jg ljsf;sf nflu k|of]u x'g] dnvfb,
s[lif jg k|0ffnLsf] ljsf; / lj:tf/, r/g ljsf; cflb.
-r_ hUuf ljsf; / e"–;+/If0fM
o hdLg ;'wf/, tf/–af/, hfnL, kvf{n cflb .
-5_ k|rlnt sfg"gn] aGb]h ul/Psf afx]ssf cGo s[lif pTkfbgx? tyf s[lifhGo
Joj;fox? .
-@_ pBf]u Joj;foM
xft] Pj+ v'§] tfg, cw{:jrflnt tfg, jflk{Ë, /ËfO{, 5kfO{, l;nfO{, a'gfO, /f8L, kfvL, pmgL
un}+rf, klZdgf, pmgL kf]zfs, l;sdL{ sfo{, sf7af6 snfTds j:t' lgdf{0f ug]{ sfo{, j]t,
afF; / lgufnf]sf ;fdfg tof/ ug]{ sfo{, k|fs[lts /]zfaf6 ljleGg j:t'x?sf] lgdf{0f sfo{,
xft] sfuh pTkfbg, ;'g, rfFbL, tfdf, lkQn, kmnfd h:tf wft'x?sf] sfo{, uxgf Pj+ d'lt{
agfpg] sfo{, dx, Ro"/L, cn}+rL Pj+ lrof k|zf]wg sfo{, ;]/fldS; Pj+ s'dfn]sf] k]zfut
sfo{, 5fnf ;DaGwL k]zfut sfo{ / 6\oflgË 5fnf, xf8, l;Ë tyf 9'Ëfaf6 tof/ x'g]
j:t'x?sf] pTkfbg, lrqsnf, sfuhaf6 ag]sf ;fdfg, w'k, k'tnL, v]nf}gf / k|rlnt
cf}Bf]lus Joj;fo P]gn] k/Dk/fut 3/]n' pBf]u egL kl/efiff u/]sf ;Dk"0f{ pBf]ux? .
-#_ ;]jf Joj;foM
-s_ :jf:Yo ;DaGwL ;]jf Joj;fox?M :jf:Yo k/LIf0f k|of]uzfnf, k|fs[lts tyf cfo'j]{b
lrlsT;f s]G› cflb ;+rfng, lzz' :ofxf/ s]G›, cf}ifwL k;n .
-v_ kz'kIfL ;DaGwL lrlsT;f Joj;fox?M kz' lrlsT;f ;DaGwL :jf:Yo k/LIf0f tyf
cf}ifwL k;n, kz' cfxf/f vl/b laqmL cflb .
-u_ s[lif Pj+ cf}Bf]lus pTkfbg j[l4df ;3fp k'{ofpg] ;]jf Joj;fox?M s[lif ;fdfu|L,
a]rlavg, s[lif pkh j]r ljvg, cf}Bf]lus sRrf kbfy{sf] v/lb laqmL cflb.
-3_ ;Lk Pj+ :j/f]huf/d"ns Joj;fox¿M kmf]6f]skL, sDKo"6/ ;~rfng, dd{tzfnf -6]Dkf],
a;, ldgLa;, dfO{qmf]a;, 6«s, ldgL6«s, 8]lne/L Eofg, sf/, hLk, l/S;f, /]l8of],
kmf]6f]skL, sDKo"6/, l6=eL=, 6]lnkmf]g, 38L cflb_, l;nfO{, a'gfO{, s]z >[Ëf/, l;sdL{,
8sdL{sf] ;]jf, b}lgs pkef]usf ;fdfg vl/b laqmL, k':ts, :6]zg/L Pj+ cGo z}lIfs
;fdu|Lsf] vl/b laqmL, lrof tyf rd]gf k;n, 3/hUufsf] gS;f tof/ ug]{, d"NofÍg
ug]{, sfg"gL ;]jf, cg';Gwfg, k/fdz{, vfg]kfgL ljt/0f / ;/;kmfO{;Fu ;Da4
Joj;fox? g]kfnL tyf /fli6«o efiffdf rnlrq lgdf{0f tyf k|bz{g, afn–pBfg,
v]ns"b cflb .
67
-ª_ ko{6g ;DaGwL Joj;fox?M xf]6]n, df]6]n, /]i6'/]06, 6«fen Ph]G;L, 6«]lsË, ¥ofkml6Ë
cflb .
-r_ ;~rf/ ;DaGwL Joj;fox?M 6]lnkmf]g, �ofS;, O{–d]n–OG6/g]6, lel8of] sGkm/]lG;Ë,
6]lnsGkm/]lG;Ë cflb .
-5_ oftfoft ;]jf ;DaGwL Joj;fox¿M l/S;f, 7]nfuf8f, PSsf -3f]8f;lxt_ cflb.
-h_ k|rlnt cf}Bf]lus Joj;fo ;DaGwL sfg"gn] tf]s]sf cGo ;]jfd"ns Joj;fox?.
-$_ cGo Joj;foM
o d"No clea[l4 x'g] Joj;fo h:t} /]l8of], 3l8, 6]lnlehg, sDKo"6/, cfw'lgs jQL, 6r{, nfO6/,
ODa|fO8/L, tof/L kf]zfs cflb .
o ;"rgf k|ljlwM sDKo"6/ ;�6j]o/ Pj+ xf8{j]o/ ;DaGwL Joj;fo .
o ljljwM v'›f k;n, cfjf; lgdf{0f, ;f}o{ aQL, wf/f jfy?d tyf zf}rfno lgdf{0f .
o k|rlnt sfg"gn] aGb]h nufP afx]ssf cGo Joj;fox? .
-ª_ blnt ;d'bfo Joj;fo ljsf; shf{M
g]kfn ;/sf/n] blnt ;d'bfonfO{ ;fd"lxs hdfgLdf pknAw u/fpg] ;x'lnotk"0f{ shf{sf
nflu of]Uo Joj;fox¿M
!= k/Dk/fut ahfpg] afhf lgdf{0f tyf vl/b ug{,
@= l;nfO{ s6fO{, l;nfO{ s6fO{ tflnd ;+rfng, l;nfO{ d]lzg vl/b ug{,
#= k/Dk/fut cfo cfh{gsf k]zfx?,
$= kmnfd, sf]Onf cflb j:t' vl/b laqmL ug{, cf/g agfpg rflxg] ;fdfu|L vl/b tyf
lgdf{0f ug{, cf/gsf] nflu oGqzfnf lgdf{0f ug{,
%= h'Qf agfpgsf] nflu rflxg] sRrf kbfy{, k|zf]lwt 5fnf, h'Qf, rKkn, Aofu cflb
agfpg sRrf kbfy{ vl/b Pj+ k|zf]wg / pTkflbt j:t'x? ljqmL ug{,
^= k/Dk/fut ;'g rfFbLsf uxgf Pj+ efF8fs'F8f agfpg] k;n tyf ;f];Fu ;DalGwt
sfnLu9L ;]jf,
&= ;/;kmfO{ k]zfsf] nflu rflxg] ;fdfgx? vl/b ug{,
*= cf�gf] k'Vof}{nL k]zfnfO{ lg/Gt/tf lbgsf] nflu rflxg] sRrf kbfy{ vl/b ug{, j:t'
tyf ;]jf laqmL ug{, Aoj;fosf] nflu ;fd"lxs oGqzfnf lgdf{0f ug{,
(= g]kfn ;/sf/n] ;do ;dodf tf]s]sf cGo k]zfx? .
-r_ pRr / k|fljlws tyf Joj;flos lzIff shf{M
cfly{s ¿kdf ljkGg, ;LdfGts[t ;d'bfo tyf nlIft ju{sf ljBfyL{x¿nfO{ pRr /
k|fljlws tyf Joj;flos lzIff cWoogsf nflu shf{sf nflu of]Uo If]qx¿M
!= g]kfn ;/sf/n] tf]lslbPsf ljifosf] pRr lzIff,
@= :jf:Yo;Fu ;DalGwt ljifox? Pd=lj=lj=P;, cfo'j]{b lrlsT;f, lj=l8=P;, lj=lk=Pr,
kmfd]{;L, gl;{ª nufotsf :gfts jf ;f] eGbf dflyNnf] txsf ljifox?,
#= OlGhlgol/ª;Fu ;DalGwt ljifox? h:t} l;len, On]lS6«sn, On]S6«f]lgS;,
lhof]d]l6«S;, d]sflgsn, sDKo'6/ cflbsf :gfts jf ;f] eGbf dflyNnf] txsf
ljifox?,
$= kz' lj1fg;Fu ;DalGwt :gfts jf ;f] eGbf dflyNnf] txsf ljifox?,
%= s[lif lj1fg;Fu ;DalGwt :gfts jf ;f] eGbf dflyNnf] txsf ljifox?,
^= cGo k|fljlws ljifox?;Fu ;DalGwt :gfts jf ;f] eGbf dflyNnf] txsf ljifox? .
68
æ;x'lnotk"0f{ shf{sf nflu Jofh cg'bfg ;DaGwL PsLs[t sfo{ljlw, @)&%Æ adf]lhdsf]
========================================== shf{sf nflu C0fLn] a}+sdf lbg] lgj]bgsf] 9fFrf
ldltM @)&== ÷ == ÷ ==
>L ================================ a}+s ln=
============================================= .
ljifoM Aofh cg'bfg ;lxtsf] ============================= shf{ af/] .
dxfzo,
pko'{Qm ;DaGwdf g]kfn ;/sf/n] hf/L u/]sf] æ;x'lnotk"0f{ shf{sf nflu Jofh cg'bfg
;DaGwL PsLs[t sfo{ljlw, @)&%Æ adf]lhd =============================shf{ pkef]u ug{sf nflu
dnfO{÷d]/f] -kmd{, sDkgL, ;+:yf_ ==========nfO{ ================ k|of]hgsf nflu shf{ k|bfg ul/lbg x'g
of] lgjb]g k]z u/]sf] 5' . ;fy}, To; a}+sn] tf]s]sf sfuhft tyf ljj/0f ;d]t o;} lgjb]g ;fy
;+nUg u/L k]z u/]sf 5'÷5f}+ . d}n] k|rlnt sfg'g, g]kfn /fi6« a}+saf6 hf/L ul/Psf lgodg,
lgb]{zg / kl/kq tyf wgL a}+saf6 tf]lsPsf zt{x?sf] cwLgdf /xL shf{sf] ;xL ;b'kof]u u/L
shf{sf] ;fFjf tyf Aofh ;dod} e'QmfgL 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+=
69
æ;x'lnotk"0f{ shf{sf nflu Jofh cg'bfg ;DaGwL PsLs[t sfo{ljlw, @)&%Æ adf]lhd k|bfg u/]sf]
shf{sf] cg'bfgsf] nflu a}+s tyf ljQLo ;+:yfn] o; a}+sdf k]z ug{] lgj]bgsf] 9fFrf
ldltM @)&== ÷ == ÷ ==
>L g]kfn /fi6« a}+s,
a}+s tyf ljQLo ;+:yf lgodg ljefu,
afn'jf6f/, sf7df8f}+ .
ljifo M– æ;x'lnotk"0f{ shf{sf nflu Jofh cg'bfg ;DaGwL PsLs[t sfo{ljlw, @)&%Æ adf]lhd
k|jfx ePsf shf{sf] cf=j======= sf] ======== q}df;sf] cg'bfg af/] .
dxfzo,
o; a}+sn] æ;x'lnotk"0f{ shf{sf nflu Jofh cg'bfg ;DaGwL PsLs[t sfo{ljlw, @)&%Æ
cg'?k k|jfx u/]sf] ;Dk"0f{ shf{df o;};fy ;+nUg ljj/0f adf]lhdsf C0fLx?n] cg'bfg kfpg]
afx]ssf] Aofh /sd hDdf u/]sf]n] pQm shf{x?df kfpg] Aofh cg'bfg jfktsf] /sd s'n ?
=============== -cIf/]kL =======================================_ txfFsf] a}lsË sfof{no l:yt o; a}+ssf] vftf
g+= ========================= df hDdf x'g] u/L pknAw u/fO{ lbg' x'g cg'/f]w ub{5f}+ . ;fy}, pk/f]Qm
cjlwdf ;DalGwt C0fx?af6 Aofh jfkt /sd ? ===============================-cIf/]kL
===================================_ c;'n pk/ eO;s]sf] Joxf]/f ;d]t cg'/f]w 5 .
b:tvtM b:tvtM
gfdM gfdM
kbM kbM
ljefu÷sfof{no M ljefu÷sfof{no M
5fkM
70
æ;x'lnotk"0f{ shf{sf nflu Jofh cg'bfg ;DaGwL PsLs[t sfo{ljlw, @)&%Æ adf]lhd k|bfg u/]sf]
shf{sf] cg'bfgsf] nflu a}+s tyf ljQLo ;+:yfn] o; a}+sdf k]z ug{] shf{sf] C0fLx?sf] ljj/0f k]z
ug]{ 9fFrf
-o:tf] lgj]bg & k|sf/sf shf{x?sf] nflu cnu cnu k]z ug'{ kg]{_
ldltM @)&== ÷ == ÷ ==
>L g]kfn /fi6« a}+s,
a}+s tyf ljQLo ;+:yf lgodg ljefu,
afn'jf6f/, sf7df8f}+ .
ljifo M Aofhdf cg'bfg k|bfg ul/Psf] =================== shf{sf] ======== q}df;sf] ljj/0f .
dxfzo,
æ;x'lnotk"0f{ shf{sf nflu Jofh cg'bfg ;DaGwL PsLs[t sfo{ljlw, @)&%Æ adf]lhd k|jfx
ePsf] =========================shf{sf] q}dfl;s ljj/0f b]xfo adf]lhd /x]sf] 5 .
Aofh cg'bfg zf]wegf{ kfpg'kg]{ shf{sf] ljj/0f
qm=;+= C0fLsf]
gfd
shf{
k|jfx
ldlt
shf{sf]
clGtd
e'QmfgL
ldlt
afFsL
shf{ -
?_
sfod
ePsf]
Aofhb/
o; cjlwdf
C0fLaf6
c;'n ePsf]
Aofh /sd -
?_
Aofh
cg'bfg
/sd -?_
s}lkmot
hDdf
zf]wegf{ kfpg'kg]{ hDdf /sd ?=================== cIf/]kL ==================
b:tvtM b:tvtM
gfdM gfdM
kbM kbM
ljefu÷sfof{no M ljefu÷sfof{noM
5fkM
71
æ;x'lnotk"0f{ shf{sf nflu Jofh cg'bfg ;DaGwL PsLs[t sfo{ljlw, @)&%Æ adf]lhd k|bfg u/]sf]
shf{sf] cg'bfgsf] nflu a}+s tyf ljQLo ;+:yfn] o; a}+sdf k]z ug{] shf{sf] C0fLx?sf] ljj/0f k]z ug]{
9fFrf
-o:tf] lgj]bg & k|sf/sf shf{x?sf] nflu cnu cnu k]z ug'{ kg]{_
ldltM @)&== ÷ == ÷ ==
>L g]kfn /fi6« a}+s,
a}+s tyf ljQLo ;+:yf lgodg ljefu,
afn'jf6f/, sf7df8f}+ .
ljifo M Aofhdf cg'bfg cGtu{t k|jfx eO{ lgoldt gePsf =====================shf{sf] ==========q}dfl;s
ljj/0f .
dxfzo,
æ;x'lnotk"0f{ shf{sf nflu Jofh cg'bfg ;DaGwL PsLs[t sfo{ljlw, @)&%Æ cg'?k k|jfx
eO{ lgoldt gePsf ======================shf{sf] q}dfl;s ljj/0f b]xfo adf]lhd /x]sf] 5 .
lgoldt gePsf shf{sf] ljj/0f
qm=;+= C0fLsf]
gfd
shf{
k|jfx
ldlt
shf{sf]
clGtd
e'QmfgL
ldlt
afFsL
shf{ -
?_
sfod
ePsf]
Aofhb/
o; cjlwdf
C0fLaf6 c;'n
x'g'kg]{ Aofh
/sd -?_
Aofh
cg'bfgsf]
cg'dflgt
/sd -?_
s}lkmot
hDdf
c;'n x'g afFsL hDdf ;fFjf Aofh /sd ?=================== cIf/]kL ============================
b:tvtM b:tvtM
gfdM gfdM
kbM kbM
ljefu÷sfof{no M ljefu÷sfof{no M
5fkM
72
æ;x'lnotk"0f{ shf{sf nflu Jofh cg'bfg ;DaGwL PsLs[t sfo{ljlw, @)&%Æ adf]lhd k|bfg u/]sf]
shf{sf]
a}+s tyf ljQLo ;+:yfn] k]z ug]{ q}dfl;s ljj/0fsf] 9fFrf
=================a}+s÷ljQLo ;+:yf ln=
==========;fn ========== d;fGtsf] ;x'lnotk"0f{ shf{sf] q}dfl;s ljj/0f
qm=
;
nlIft ;d'x cl3Nnf]
qodf;;Dd
sf]
o;
qodf;df
yk nufgL
s'n nufgL aSof}tf
/x]sf] shf{
s}lkmo
t
;+Vof /sd ;+Vof /sd ;+Vof /sd ;+Vof /sd
! Joj;flos s[lif tyf
kz'kG5L shf{
@ lzlIft o'jf :j/f]huf/
shf{
# j}b]lzs /f]huf/Laf6
kms]{sf o'jf kl/of]hgf
shf{
$ dlxnf pBdzLntf shf{
% blnt ;d'bfo Joj;fo
ljsf; shf{
^ pRr / k|fljlws tyf
Joj;flos shf{
& e"sDk lkl8tx?sf] lghL
cfjf; lgdf{0f shf{
hDdf
gf]6M o:tf] ljj/0f qodf; ;dfKt ePsf] !% lbg leq o; a}+sdf k]z ug'{kg]{5 .
73
lgb]{zg kmf=g+= 3 $=!
=================lnld6]8
@)^=======;fn c;f/ d;fGtsf]
jf;nft
k'FhL tyf bfloTj cg;"rL
o; jif{
?
ut jif{
?
!= z]o/ kF'hL $=!
@= hu]8f tyf sf]ifx? $=@
#= C0fkq tyf aG8 $=#
$= ltg{ afFsL shf{ ;fk6 $=$
%= lgIf]k bfloTj $=%
^= k|:tfljt gub nfef+z
&= cfos/ bfloTj
* cGo bfloTj $=^
s'n k'FhL tyf bfloTj
;DklQ cg;"rL o; jif{
?
ut jif{
?
!= gub df}Hbft -l;Ssf ;d]t_
@= g]kfn /fi6« a}+sdf /x]sf] df}Hbft
#= a}+s÷ljQLo ;+:yfdf /x]sf] df}Hbft $=&
$= dfu tyf cNk ;"rgfdf k|fKt x'g] /sd
%= nufgL $=*
^= shf{ ;fk6 $=(
&= l:y/ ;DklQ $=!)
*= u}/–a}lsË ;DklQ $=!!
(= cGo ;DklQ $=!@
s'n ;DklQ
;Defljt bfloTj cg';"rL 4=13
;~rfnsx¿sf] #f]if)ff cg';"rL 4=23
k'+hLsf]if tflnsf cg';"rL 4=24
hf]lvd efl/t ;DklQ ljj/)f tflnsf cg';'rL 4=24-s_
k|d'v ;"rsf°x¿ cg';"rL 4=25
k|d'v n]vf gLltx¿ cg';"rL 4=26
n]vf ;DaGwL l^Kk)fLx? cg';"rL 4=27
4=1 b]lv 4=13 ;Ddsf cg";'rLx¿ jf;nftsf cleGg c+u x"g\ .
74
=====================lnld6]8
ldlt ==============b]lv================;Dd
gfkmf gf]S;fg lx;fj
ljj/0f cg';"rL o; jif{
?
ut jif{
?
!= Aofh cfDbfgL $=!$
@= Aofh vr{ $=!%
v'b Aofh cfDbfgL
$= sldzg tyf cGo ;~rfng cfDbfgL $=!^
% ;6xL 36j9 cfDbfgL
s'n ;~rfng cfDbfgL
^= sd{rf/L vr{ $=!&
&= cGo ;~rfng vr{ $=!*
*= ;6xL 36a9 gf]S;fg
;Defljt gf]S;fgL Joj:yf cl3sf] ;~rfng d'gfkmf
(= ;Defljt gf]S;fgL Joj:yfx? $=!(
;~rfng d'gfkmf
!)= u}/–;~rfng cfDbfgL÷vr{ $=@)
!!= ;Defljt gf]S;fgL Aoa:yf af6 lkmtf{ $=@!
lgoldt sf/f]af/jf6 ePsf] d'gfkmf
!@= c;fdfGo sf/f]af/x?af6 ePsf] cfDbfgL÷vr{ $=@@
;Dk"0f{ sf/f]af/ ;dfj]z kl5sf] v'b d'gfkmf
!#= sd{rf/L af]g; Joj:yf
!$ cfos/ Joj:yf
• o; jif{sf] s/ Joj:yf
• ljut jif{;Ddsf] s/ Joj:yf
• o; jif{sf] :yug s/ cfDbfgL÷vr{
v'b gfkmf÷gf]S;fg
4=14 b]lv 4=22 ;Ddsf cg";'rLx¿ gfkmf gf]S;fg lx;fjsf cleGg c+u x"g\ .
75
=================== lnld^]*
gfkmf gf]S;fg af +*kmf +* lx;fa
ldlt ============ b]lv =================;Dd ljj/0f cg';"rL o; jif{ ¿ ut jif{ ¿=
cfDbfgL
1= ut jif{;Ddsf] ;l~rt d"gfkmf
2= o; jif{sf] d"gfkmf
3= ;^xL #^a( sf]if
hDdf
vr{
1= ut jif{;Ddsf] ;l~rt gf]S;fg
2= o; jif{sf] gf]S;fg
3= ;fwf/)f hu]*fsf]if
4= e}k/L cfpg] hu]*f
5= ;+:yf ljsf; sf]if
6= nfef¤z ;dLs/)f sf]if
7= sd{rf/L ;DaGwL hu]*fx¿
8= k|:tfljt nfef¤z
9= k|:tfljt af]g; z]o/
10= ljz]if hu]*f sf]if
11= ;^xL #^a( sf]if
12= k"+hL lkmtf{ hu]*f sf]if
13= k"+hL ;dfof]hg sf]if
14= u|fxs ;+/If)f sf]if
15==============================
hDdf
15= ;l~rt d'gfkmf÷-gf]S;fg_
=================== lnld^]*
OlSj6Ldf ePsf] kl/jt{g ;DaGwL ljj/0f
cf=j= 20====÷====== -?=_
ljj/0f Z]fo/
k'FhL
;l~rt
Gff=gf]=
;fwf/0f
hu]8f
sf]if
k'FhLut
hu]8f
sf]if
z]o/
lk|ldod
;6xL
36a9
sf]if
:yug s/
hu]8f
cGo hu]8f
tyf sf]if
s'n
/sd
Z'f? df}Hbft
:yug s/
u|fxs ;+/If0f
sf]if
;fdflhs
pQ/bfloTj
sf]ifsf]
cfDbfgL vr{
;dfof]lht z'?
df}Hbft
;dfof]hg
====================
====================
====================
====================
clGtd df}Hbft
76
==========================lnld6]8
gub k|jfx ljj/0f
ldlt ============ b]lv ========== ;Dd ljj/)f o; jif{ ¿= ut jif{ ¿=
-s_ sf/f]af/ ;~rfngaf^ gub k|jfx
1= gub k|flKt
1=1 Aofh cfDbfgL
1=2 ckn]lvt shf{sf] c;'nL
1=3 sldzg tyf cGo cfDbfgL
2= gub e"QmfgL
2=1 Aofh vr{
2=2 sd{rf/L vr{
2=3 sfof{no ;~rfng vr{
2=4 cfos/ e"QmfgL
2=5 cGo vr{
sfo{ut kF'hL ultljlw cl#sf] gub k|jfx
;~rfng ;DaGwL rfn' ;DklQdf sdL÷-j[l$_
1= dfu tyf cNk ;"rgfdf k|fKt x'g] /sddf sdL÷-j[l$_
2= cGo cNksfnLg nufgLdf sdL÷-j[l$_
3= shf{df sdL÷-j[l$_
4= cGo ;DklQdf sdL÷-j[l$_
;~rfng ;DaGwL rfn' bfloTjdf -sdL_÷j[l$
1= lgIf]k bfloTjdf -sdL_÷j[l$
2= cNksfnLg ;fk^Ldf -sdL_ ÷j[l$
3= cGo bfloTjdf -sdL_÷ j[l$
-v_ nufgL sf/f]af/df gub k|jfx
1= bL#{sfnLg nufgLdf sdL÷-j[l$_
2= l:y/ ;DklQdf sdL÷-j[l$_
3= bL#{sfnLg nufgLdf Aofh cfDbfgL
4= nfef¤z cfDbfgL
5= cGo
-u_ ljQLo >f]t sf/f]af/af^ gub k|jfx
1= bL#{sfnLg C)F -j)*, l*j]Gr/ cflb_ df j[l$÷-sdL_
2= z]o/ k'+hLdf j[l$÷-sdL_
3= cGo bfloTjdf j[l$÷-sdL_
4= g]kfn /fi «̂ a}+saf^ k|FKt ;x'lnot÷k'g/shf{df j[l$÷-sdL_
-#_ gub tyf a}s df}Hbftsf] ljlgdo b/df ePsf] km/saf^
cfDbfgL÷vr{
-ª_ o; jif{sf] ;Dk")f{ ultljlwaf^ gub k|jfx
-r_ gub tyf a}+sdf /x]sf] z"? df}Hbft
-%_ gub tyf a}+sdf /x]sf] clGtd df}Hbft
77
=================== lnld^]*
z]o/ k"+hL tyf :jfldTj
- === === c;f/ d;fGt_ cg";'rL 4=1
ljj/)f o; jif{
¿=
ut jif{
¿=
1= z]o/ k"+hL
1=1 clws[t k"+hL
s_ ======= ;fwf/)f z]o/ k|lt z]o/ ¿= ======= n]
v_ ====== gg\l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿= ======= n]
u_ ======= l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿= ====n]
1=2 hf/L k"+hL
s_ ======= ;fwf/)f z]o/ k|lt z]o/ ¿================= n]
v_ ======= gg\l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿= ======= n]
u_ ======= l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿=============n]
1=3 r'Qmf k"+hL
s_ ========= ;fwf/)f z]o/ k|lt z]o/ ¿======================== n]
v_ ========= gg\l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿========= n]
u_ ===========l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿= ============n]
1=4 k|:tfljt af]g; z]o/
1=5 sN; Og P*efG;
1=6 hDdf /sd -1=3+1=4+1=5_
z]o/ :jfldTj ljj/)f o; jif{ ¿= ut jif{ ¿=
k|ltzt z]o/ k"+hL z]o/ k"+hL k|ltzt
1= :jb]zL :jfldTj
1=1 g]kfn ;/sf/
1=2 æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx¿
1=3 cGo Ohfhtkqk|fKt ;+:yfx¿
1=4 cGo ;+:yfx¿
1=5 ;j{;fwf/)f
1=6 cGo
2= j}b]lzs :jfldTj
hDdf
gf]^ M dfly cg";'rLdf plNnlvt ljj/)f cGtu{t 0=5 k|ltzt jf ;f]eGbf a(L :jfldTj ePsf] JolQm÷;d'x÷kmd{÷sDkgL eP,
lghx¿sf] gfd, k|ltzt / /sd :ki^ v"nfpg" kg]{% . k|ltzt pNn]v ubf{ z]o/ ;+Vofsf] cfwf/df u)fgf ug"{ kg]{% .
=================== lnld^]*
hu]*f tyf sf]ifx¿
- === === c;f/ d;fGt _ cg";'rL 4=2
ljj/)f o; jif{ ¿= ut jif{ ¿=
1= ;fwf/)f÷j}wflgs hu]*f sf]if
2= kF'hLut hu]*f sf]if
3= kF'hL lkmtf{ hu]*f sf]if (Capital Redemption Reserve)
4= kF'hL ;dfof]hg sf]if
5= cGo hu]*f tyf sf]if
5=1= e}k/L cfpg] hu]*f
5=2= ;+:yf ljsf; sf]if
5=3= nfef¤z ;lds/)f sf]if
5=4= ljz]if hu]*f sf]if
5=5= ;DklQ k'gd"{Nof°g sf]if
5=6= u|fxs ;+/If)f sf]if
5=7= ;+:yfut ;fdflhs pQ/bfloTj sf]if
5=8 cGo :jtGq sf]if
5=9 cGo hu]*f sf]if
6= ;l~rt gfkmf÷gf]S;fg
7= ;^xL #^a( sf]if
8= hDdf
78
cg";'rL 4=3
=================== lnld^]* C)fkq tyf j)*
- === === c;f/ d;fGt _
ljj/)f o; jif{ ¿= ut jif{ ¿=
1 ====== k|ltzt aG* C)fkq k|lt aG*÷C)fkq ===== ¿= n] ===
ldlt ============== df hf/L ePsf] / ldlt ========df r"Qmf x"g]
-xfn;Ddsf] Redemption Reserve /sd ¿= =========================_
2 ====== k|ltzt aG*÷C)fkq k|lt aG*÷C)fkq ===== ¿= n] ===
ldlt ============== df hf/L ePsf] / ldlt ========df r"Qmf x"g]
-xfn;Ddsf] Redemption Reserve /sd ¿= =======================_+
3 ======= =========
4= hDdf 1+2+3
gf]^ M ;"/If)f /fvL C)fkq tyf j)* hf/L ul/Psf] ePdf ;"/If)fsf] laj/)f v"nfpg" kg]{% .
cg";'rL 4=4 =================== lnld^]* ltg{ afFsL shf{ -;fk^L_ - === === c;f/ d;fGt _
ljj/)f o; jif{ ¿= ut jif{ ¿=
s= :jb]zL
1= g]kfn ;/sf/
2= g]kfn /fi «̂ a}+s
3= l/kf] bfloTj
4= a}+s tyf ljQLo ;+:yf
5= cGo ;+ul&t ;+:yfx¿
6= cGo
hDdf
v= ljb]zL
1= a}+sx¿
2= cGo
hDdf
u= hDdf -s®v_
cg";'rL 4=5 =================== lnld^]*
lgIf]k lx;fa - === === c;f/ d;fGt _
ljj/)f o; jif{ ¿= ut jif{ ¿=
1= Aofh ltg"{ gkg]{ vftfx¿
1=1 ljQLo ;+:yfx¿ 1=2 cGo ;+ul&t ;+:yfx¿ 1=3 JolQmut
Aofh ltg"{ gkg]{ vftfx¿sf] hDdf
2= Aofh ltg"{ kg]{ vftfx¿
s= jrt lx;fa
1=1 ;+# ;+:yfx¿
1=2 JolQmut
1=3 cGo
v= d'@lt lx;fa
1=1 ;+# ;+:yfx¿
1=2 JolQmut
1=3 cGo
Aofh ltg"{ kg]{ vftfx¿sf] hDdf
-1®2_ hDdf lgIf]k
79
cg";'rL 4=6
=================== lnld^]*
cGo bfloTj - === === c;f/ d;fGt _
ljj/)f o; jif{ ¿= ut jif{ ¿= 1= k]G;g÷pkbfg sf]if 2= ljbf jfktsf] Joj:yf 3= sd{rf/L ;~ro sf]if 4= sd{rf/L sNof)f sf]if 5= sd{rf/L jf]g; Joj:yf 6= lgIf]kdf e"QmfgL lbg afFsL Aofh 7= ;fk^Ldf e"QmfgL lbg afFsL Aofh 8= ;)*«L q]ml*^;{ 9= zfvf ldnfg lx;fj 10= :yug s/ bfloTj 11= e"QmfgL lbg"kg]{ lanx? 12= e"QmfgL lbg af+sL nfef¤z 13= cGo
hDdf
cg";'rL 4=7
=================== lnld^]*
a}+s÷ljQLo ;+:yfdf /x]sf] df}Hbft - === === c;f/ d;fGt _
ljj/0f :jb]zL
d'b|f
ljb]zL d'b|f ¿=df s'n ¿= ut jif{ ¿=
ef=¿= kl/jTo{ lj=d'= hDdf
1= :jb]zL Ohfhtkqk|fKt
;+:yfx?
s= rNtL vftf
v= cGo vftf
hDdf
gf]^ M ;DalGwt Ohfhtkqk|fKt ;+:yfx? ;dy{g kq cg';f/sf] s'n df}Hbft ¿= =================
cg";'rL 4=8
=================== lnld^]*
nufgL - === === c;f/ d;fGt _
ljj/)f k|of]hg
o; jif{ ¿= ut jif{ ¿= Jofkfl/s cGo
! g]kfn ;/sf/sf] 6«]h/L lan
@ g]kfn ;/sf/sf] jrt kq
# g]kfn ;/sf/sf] cGo C0fkq
$ g]kfn /fi6« a}s C0f kq
% lab]zL C0f kq
^ :ab]zL Ohfhtkqk|fKt ;+:yf
& lab]zL a}s
* ;+ul7t ;+:yfx?sf] z]o/
( ;+ul7t ;+:yfx?sf] l8j]Gr/ tyf aG8
!) cGo nufgL
s""n nufgL
Joj:yf
v"b nufgL
80
cg";'rL 4=8-s_
z]o/, l*j]Gr/ tyf aG*df nufgL
ljj/)f
k/n
df]n
¿=
ahf/
d'No
cg";f/ ?=
Joj:yf
/sd
?=
o;
jif{
?=
ut
jif{
?=
1= z]o/ nufgL
1=1 ====== sDkgL -k|f=ln=÷ln=_
====== ;fwf/)f z]o/, k|lt z]o/ ====== n] r'Qmf
1=2 ====== sDkgL -k|f=ln=÷ln=_
====== ;fwf/)f z]o/ -dWo]===jf]g; ;d]t_ k|lt z]o/====n] r"Qmf
1=3 ====== sDkgL -k|f=ln=÷ln=_
====== k|ltzt ==== lk|km/]G; z]o/ k|lt z]o/ ¿= ===== n] r"Qmf
2= l*j]Gr/ tyf aG* nufgL
2=1 ====== sDkgL -k|f=ln=÷ln=_
===== k|ltzt l*j]Gr/÷aG* k|lt l*j]Gr/÷aG* ===== ¿= n] ===
2=2 =================
2=3 ==================
s'n nufgL
3= hf]lvd ;DaGwL Joj:yf
3=1 ut jif{ ;Ddsf] Joj:yf
3=2 o; jif{sf] yk÷#^
s'n Joj:yf
v'b nufgL
gf]^ M 3 jif{ eGbfa(L ;dob]lv nfef¤z #f]if)ff tyf ljt/)f gu/]sf sDkgLx¿ ePdf To:tf sDkgLx¿sf] gfd v'nfpg' kg]{% .
cg';"rL 4=9
=================== lnld ]̂*
shf{ ;fk^ juL{s/)f / ;f]sf] nflu Joj:yf
- === === c;f/ d;fGt_
ljj/0f
shf{ ;fk6 ljj/0f
ut jif{sf] hDdf ljldt cljldt o; jif{sf] hDdf
!= ;lqmo shf{ ;fk6
!=! c;n shf{
!=@ ;"Id lgu/fgL
@= lgliqmo shf{ ;fk6
@=! sd;n
@=@ z+sf:kb
@=# v/fa
#= s'n shf{ ;fk6 -! ± @_
$= shf{ gf]S;fgL Joj:yf
$=! c;n
$=@ ;"Id lgu/fgL
$=# sd;n
$=$ z+sf:kb
$=% v/fa
$=^ cltl/St
$=& t];|f]kIfsf] lwtf]df k|jfx ePsf] shf{sf] nflu yk
%= ut jif{;Ddsf] shf{ gf]S;fgL Joj:yf
%=! c;n
%=@ ;"Id lgu/fgL
%=# sd;n
%=$ z+sf:kb
%=% v/fa
%=^ cltl/St
%=& t];|f]kIfsf] lwtf]df k|jfx ePsf] shf{sf] nflu yk
^= o; jif{sf] gf]S;fgL Joj:yf lkmtf{
&= o; jif{sf] yk shf{ gf]S;fgL Joj:yf
*= o; jif{df yk÷lkmtf{
(= s'n shf{ gf]S;fgL Joj:yf -%-^±&_
v'b shf{ -#–$_
81
cg";'rL 4=10
=================== lnld^]*
l:y/ ;DklQ
- === === c;f/ d;fGt _
ljj/)f
;DklQ o;
jif{
¿=
ut
jif{
¿=
ejg kl/jxg ;fwg d]lzg/L sfof{no
;fdfg
nLh
xf]N*
;DklQ
cGo
1= k/ndf]n
-s_ ut jif{sf] df}Hbft
-v_ o; jif{ yk
-u_ o; jif{ k'gd'{Nof°g÷k'gn]{vg
-#_ o; jif{sf] laqmL
-ª_ o; jif{sf] ckn]vg
s'n -s®v®u®#®ª_ k/ndf]n
2= x|f; s§L
-s_ ut jif{;Ddsf]
-v_ o; jif{sf]
-u_ x|f;s§L k'gd"{Nof°g÷k'gn]{vg
-u_ x|f;s§L /sd ;dfof]hg÷lkmtf{
s'n x|f;s§L
3= a"s Eofn" (WDV*) -12_
4= hUuf
5= k'FhLut lgdf{0f -k'FhLs/0f ul/g' kg]{_
hDdf -3®4®5_
* Written Down Value
cg";'rL 4=11
=================== lnld^]*
u}/–a}+lsË ;DklQ
- === === c;f/ d;fGt _
C[0fL jf kf6L{sf]
gfd 7]ufgf
u}/–a}+lsË ;DklQ
;sf/ u/]sf] ldlt
s'n u}/–a}+lsË
;DklQ /sd ?=
gf]S;fgL Joj:yf v'b u}/–a}+lsË
;DklQ ¿=
ut jif{
¿= k|ltzt /sd ?=
s'n hDdf
82
cg";'rL 4=12
=======================lnld^]*
cGo ;DklQ
- === === c;f/ d;fGt _
laa/)F o; jif{ ¿= ut jif{ ¿=
1= d;nGb df}Hbft
2= nufgLdf c;"n ug{ afFsL cfDbfgL
3= shf{df c;"n ug{ afFsL Aofh
Go'gM Aofh d"NtjL /sd
4= c;"n ug{ afFsL sldzg
5= ;G*«L *]^;{
6= sd{rf/L ;fk^L / k]ZsL
7= clu|d e"QmfgL
8= dfu{:y gub
9= dfu{:y cGo -r]s ;d]t_
10= ljgf ;"rgf *«fk\m^sf] e"QmfgL
11= ckn]vg x"g afFsL vr{
12= zfvf ldnfg lx;fj
13= :yug s/ ;DklQ
14= cGo
hDdf
cg";'rL 4=12-s_
=======================lnld^]*
cGo ;DklQ -yk ljj/)f_
- === === c;f/ d;fGt _
ljj/)f
o; jif{ ¿= ut jif{
¿= 1
jif{;Dd
1 jif{b]lv dfly
3 jif{;Dd
3 jif{eGbf
dfly hDdf
1= shf{df c;'n ug{ afFsL Aofh
2= zfvf ldnfg lx;fj
3= Ph]G;L lx;fa
cg";'rL 4=13
=======================lnld^]*
;Defljt bfloTjx¿
- === === c;f/ d;fGt _
ljj/)f o; jif{ ¿= ut jif{ ¿=
hdfgt
ckl/jTo{ shf{ k|lta4tf (Irrevocable Loan Commitment)
cfos/ jfkt ;Defljt bfloTj
Acceptance ;lxt cGo ;j} k|sf/sf ;Defljt bfloTjx?
r'Qmf jf e'Qmfg x'g afFsL z]o/ nufgL
e'QmfgLsf] nflu bfjL k/]sf] hdfgt
;+:yfpk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf] bfloTjx?
83
cg";'rL 4=14
=======================lnld^]*
Aofh cfDbfgL
ldlt ==============b]lv =================;Dd
ljj/)f o; jif{ ¿= ut jif{ ¿=
s= shf{ ;fk^df v= nufgLdf 1= g]kfn ;/sf/sf] ;'/If)fkq 3= g]kfn /fi «̂ a}+ssf] C)fkq 4= l*j]Gr/ tyf aG* 5= cGt/ a}+s nufgLdf Aofh u= Ph]G;L df}Hbftdf #= dfu tyf cNk ;"rgfdf k|fKt x'g] df}Hbftdf ª= cGodf 1= 2=
hDdf
cg";'rL 4=15
=======================lnld^]*
Aofh vr{
ldlt==============b]lv=========== ;Dd
ljj/)f o; jif{ ¿= ut jif{ ¿=
s= lgIf]k bfloTjdf
1= ;b:ox?sf] jrtdf
2= ;j{;fwf/)fsf] lgIf]kdf
v= shf{ ;fk^df
1= C)fkq tyf aG*
2= g]kfn /fi^« a}+saf^ k|fKt shf{
3= cGt/ a}+s÷ljQLo ;+:yf shf{
4= cGo ;+ul&t ;+:yf
5= cGo shf{
u= cGodf
1= =============
2= ==============
hDdf
cg";'rL 4=16
========================lnld^]*
sldzg tyf cGo ;~rfng cfDbfgL
ldlt =============b]lv ============= ;Dd
ljj/)f o; jif{ ¿= ut jif{ ¿=
1= ;]jf z'Ns
2= gjLs/)f z'Ns
3= O=k|f= sldzg jfkt
4= a§f cfDbfgL
5= cGo
hDdf
84
=======================lnld^]* cg";'rL 4=17
sd{rf/L vr{
ldlt =============b]lv ============= ;Dd
ljj/)f o; jif{ ¿= ut jif{ ¿=
1= tnj
2= eQf
3= ;~rosf]ifdf yk
4= tflnd vr{
5= kf]zfs
6= cf}ifwf]krf/
7= aLdf
8= ljbf jfktsf] Joj:yf
9= k]G;g tyf pkbfg Joj:yf
10= cGo
hDdf
cg";'rL 4=18
=======================lnld^]*
cGo ;~rfng vr{
ldlt =============b]lv ============= ;Dd
ljj/)f o; jif{ ¿= ut jif{ ¿=
1= #/ef*f
2= aQL ljh"nL / kfgL
3= dd{t tyf ;Def/
-s_ ejg =============
-v_ ;jf/L ;fwg =============
-u_ cGo ==============
4= aLdf
5= kf]i ]̂h, ]̂n]S;, ]̂lnkmf]g, k\mofS;
6= sfof{no pks/)f kmlg{r/ / ;Def/
7= e|d)f eQf / vr{
8= d;nGb / %kfO{
9= kqklqsf tyf k":ts
10= lj!fkg
11= sfg'gL vr{
12= rGbf
13= ;~rfns ;ldlt ;DaGwL vr{
-s_ a}&s eQf =============
-v_ cGo vr{ ==============
14= ;fwf/)f ;ef ;DaGwL vr{
15= n]vf k/LIf)f ;DaGwL
-s_ n]vf k/LIf)f z'Ns ===============
-v_ cGo vr{ ===============
16= /sd :yfgfGt/)f sldzg
17= l:y/ ;DklQdf x|f; s§L
18= k"j{ ;~rfng vr{ ckn]vg
19= z]o/ lgisfzg vr{
20= k|fljlws ;]jf zf]wegf{
21= dgf]/~hg vr{
22= ckn]vg vr{
23= ;'/Iff vr{
24= shf{ ;"/If)f lk|ldod
25= sldzg / l*:sfp)^
26= cGo =====================
hDdf gf]^ M vr{x¿ hgfp +bf h'g k|of]hgsf] nflu vr{ ePsf] xf] ;f]xL zLif{sdf vr{ hgfpg' k%{ . cGo ;fdfGo zLif{sdf ufEg kfOg] %}g . h:tf] ;~rfns ;ldltsf] a}&ssf] l;nl;nfdf ePsf] oftfoft vr{, æ;~rfns ;ldlt ;DaGwL vr{Æ cGtu{t æcGo vr{Æ df hgfpg' kg]{% .
85
cg";'rL 4=19
======================lnld^]*
;Defljt gf]S;fgL Aoa:yf
ldlt =============b]lv ============= ;Dd
ljj/)f o; jif{ ¿= ut jif{ ¿=
1= shf{ gf]S;fgL Joj:yfdf ePsf] a[l$
2= nufgL gf]S;fgL Joj:yfdf ePsf] a[l$
3= u}/-a}+lsé ;DklQ gf]S;fgL Joj:yf
4= cGo ;DklQdf ul/Psf] Joj:yf
hDdf
cg";'rL 4=20
======================lnld^]*
u}/-;~rfng cfDbfgL÷gf]S;fg
ldlt =============b]lv ============= ;Dd
ljj/)f o; jif{ ¿= ut jif{ ¿=
1= nufgL laqmLaf^ cfDbfgL÷-gf]S;fg_
2= ;DklQ laqmLaf^ cfDbfgL÷-gf]S;fg_
3= nfef¤z
4= cGo
v'b u}/ ;~rfng cfDbfgL÷-gf]S;fg_
cg";'rL 4=21
======================lnld^]*
;Defljt gf]S;fgL Joj:yfaf^ lkmtf{
-cfly{s jif{ ========÷=====_
ljj/)f o; jif{ ¿= ut jif{ ¿=
1= shf{ gf]S;fgL Joj:yfdf af^ lkmtf{
2= u}/-a}+lsé ;DklQ gf]S;fgL Joj:yfaf^ lkmtf{
3= nufgL Joj:yfaf^ lkmtf{
4= cGo ;DklQsf] Joj:yfaf^ lkmtf{
hDdf
cg";'rL 4=22
======================lnld^]*
c;'nL x'g g;Sg] shf{sf] ckn]vg
-cfly{s jif{ ========÷=========_
qm=
;=
shf{ k|sf/
ckn]vg
ul/Psf]
/sd
lwtf]÷
hdfgLsf]
k|sf/
tyf /sd
lwtf]
d'NofÍgsf]
cfwf/
shf{ :jLs[t
ug{]
clwsf/L÷tx
shf{ c;'nLsf
nflu eP
u/]sf k|of;
s}lkmot
1=
2
3=
4=
5=
s'n shf{
gf]^ M cfly{s jif{el/df ckn]vg ul/Psf] shf{sf] ljj/)f dfly pNn]v ug'{ kg]{% .
86
cg";'rL 4=22-s_
======================lnld ]̂*
ckn]lvt shf{sf] ljj/0f
-cfly{s jif{ ========÷=========_
qm=
;=
shf{ k|sf/
ckn]vg
ul/Psf]
/sd
lwtf]÷
hdfgLsf]
k|sf/
tyf /sd
lwtf]
d'NofÍgsf] cfwf/
shf{ :jLs[t
ug{]
clwsf/L÷tx
shf{ c;'nLsf
nflu eP
u/]sf k|of;
s}lkmot
1=
2
3=
4=
5=
s'n shf{
gf]^ M cfly{s jif{el/df ckn]vg ul/Psf] shf{sf] ljj/)f dfly pNn]v ug'{ kg]{% .
cg';"rL 4=23
========================lnld^]* ;~rfns, sfo{sf/L k|d'v, ;+:yfks, sd{rf/L], z]o/xf]N8/x?nfO{ uPsf] shf{ ;fk6 ljj/0f
- ====================== c;f/ d;fGt_
k|jflxt shf{ ;fk^sf] s'n /sddWo] ;~rfns, sfo{sf/L k|d'v, ;+:yfks, sd{rf/L, z]o/wgLx? / lghx¿sf]
kl/jf/sf ;b:o jf To:tf JolQm hdfgL a;]sf] jf Dofg]lhé Ph]G^ ePsf] s'g} ;+:yf jf sDkgLnfO{ uPsf]
/sdsf] ljj/)f b]xfo adf]lhd % .
;+:yfks÷;~rfns÷sfo{sf/L ut jif{;Ddsf]
afFsL o; jif{ c;'nL o;jif{
yk shf{
c;f/ d;fGt;Dd
afFsL
k|d'vsf] gfd ;fjf + Aofh ;fjf + Aofh ;fjf + Aofh
-s_ ;~rfns
1=
2=
-v_ sfo{sf/L k|d'v
1=
2=
-u_ ;+:yfks
1=
2=
-#_ sd{rf/L
1=
2=
-ª_ z]o/wgLx?
1=
2=
hDdf
87
cg';"rL 4=24
=======================lnld6]8
k'FhLsf]if tflnsf
-======================= c;f/ d;fGt_
ljj/0f o; jif{ ut jif{
-s_ k|fylds k'FhL
!_ r'Qmf k'FhL -;fwf/0f z]o/_
@_ k|:tfljt jf]g; z]o/
#_ z]o/ lk|ldod
$_ lkmtf{ gx'g] cu|flwsf/ z]o/
%_ ;fwf/0f hu]8f sf]if
^_ ;l~rt gfkmf÷-gf]S;fg_
&_ jf;nftdf b]vfO{Psf] rfn' cf=j=sf] gfkmf–gf]S;fg lx;fjsf] /sd
*_ k'FhL lkmtf{ hu]8f sf]if
(_ k'FhL ;dfof]hg sf]if
!)_ sN; Og P8efG;
!!_ cGo :jtGq sf]ifx?
36fpg] M
— Voflt (Goodwill) jfktsf] /sd
— :yug s/ ;DklQ
— ;LdfeGbf a9L z]o/, ;'/If0fkqdf nufgL ul/Psf] /sd
— ljQLo :jfy{ /x]sf] sDkgLsf] lwtf]kqdf nufgL u/]sf] /sd
— cjf:tljs ;DklQ
— o; a}+ssf] lgb]{zg kfngf gu/L :jk|of]hgsf nflu 3/hUuf vl/b
u/]sf] /sd
— k|rlnt P]g tyf sfg'gn] k|ltaGw u/]sf JolQm tyf ;d"xx?nfO{
k|bfg u/]sf]] shf{ tyf ;'ljwfx?
-v_ k'/s k'FhL
!_ c;n shf{sf] nflu u/]sf] shf{ gf]S;fgL Joj:yf
@_ cltl/Qm shf{ gf]S;fgL Joj:yf
#_ xfOla|8 k'FhL pks/0fx?
$_ ;'/If0f g/fv]sf] ;xfos cfjlws C0f
^_ ;DklQ k'gd"{NofÍg sf]if
&_ nufgL ;dfof]hg sf]if
-u_ hDdf k'FhLsf]if -s±v_
-3_ hf]lvd efl/t ;DklQsf] cfwf/df sfod ug'{ kg]{ Go"gtd k'FhLsf]if
k'FhLsf]if - ================= k|ltzt_
k|fylds k'FhL -=================== k|ltzt_
k'FhLsf]if -clws÷Go"g_ - ================= k|ltztn]_
k|fylds k'FhL -clws÷Go"g_ - ================= k|ltztn]_
88
cg';"rL $=@$ -s_
===========================lnld6]8
hf]lvd efl/t ;DklQ ljj/0f tflnsf
- ====================== c;f/ d;fGt_
-¿=xhf/df_
-s_ jf;nft leqsf ;DklQx? (On-Balance-Sheet Assets) ef/
o; jif{ ut jif{
/sd
hf]lvd
efl/t
;DklQ
/sd
hf]lvd
efl/t
;DklQ
gub df}Hbft 0
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 0
g]kfn ;/sf/sf] ;'/If0fkqdf ul/Psf] nufgL 0
g]kfn /fi6« a}+ssf] C0fkqdf u/]sf]] nufgL 0
cf�g} d'2tL /l;bsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] d'2tL /l;b
lwtf] shf{
0
;/sf/L ;'/If0fkqsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]]] shf{ 0
;/sf/L ;'/If0fkqsf] kfpg' kg]{ Aofh /sd (Accrued Interest) 0
a}+s÷ljQLo ;+:yfx?df /x]sf] df}Hbft÷d'2tL /l;bsf] bfjL (Claims)* 20
dfu]sf] avt k|fKt x'g] /sd (Money at Call) 20
cGt/ a}+s÷;+:yf ;fk6L 20
z]o/, l8j]~r/ Pjd\ aG8df ePsf] nufgL 100
cGo nufgLx? 100
shf{, ;fk6 -s'n /sd_** 100
l:y/ ;DklQx? 100
kfpg' kg]{ cGo v'b Aofh /sd -s'n kfpg' kg]{ Aofh – ;/s./L C0fkq tyf
jrt kqsf] Aofh– Aofh d'NtjL_
100
cGo ;a} ;DklQx? -v'b clu|d s/ bflvnf jfx]s_ 100
-s_ hDdf
-v_ jf;nft aflx/sf sf/f]af/x? (Off-balance sheet Items)
hdfgt 100
ckl/jTo{ shf{ k|lta4tf (Irrevocable Loan Commitment) 100
cfos/ jfkt ;Defljt bfloTj 100
Acceptance ;lxt cGo ;j} k|sf/sf ;Defljt bfloTjx? 100
r'Qmf jf e'Qmfg x'g afFsL z]o/ nufgL 100
e'QmfgLsf] nflu bfjL k/]sf] hdfgt 200
;+:yfpk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf] bfloTjx? 200
-v_ hDdf
s'n hf]lvd efl/t ;DklQ hDdf -s_ + -v_
89
cg';"rL $=@%
===============lnld6]8
k|d'v ;"rsfFÍ
sDtLdf ljut % jif{sf kl/;"rsx¿
ljj/0f ;"rsfÍ cf=a=
==========
cf=a=
==========
cf=a=
==========
cf=a=
==========
cf=a=
==========
1= v'b gfkmf÷s'n cfDbfgL k|ltzt k|ltzt
2= k|lt z]o/ cfDbfgL ¿=
3= k|lt z]o/ ahf/ d"No ¿=
4= d"No cfDbfgL cg'kft (PE Ratio) cg'kft
5= z]o/ k'FhLdf nfef+z -jf]g; ;lxt_ k|ltzt
6= z]o/ k'FhLdf gub nfef+; e'QmfgL k|ltzt
7= Aofh cfDbfgL÷shf{ tyf ;fk6 k|ltzt
8= sd{rf/L vr{÷s'n ;~rfng vr{ k|ltzt
9= s'n lgIf]k tyf ;fk6Ldf Aofh vr{ k|ltzt
10= ;6xL 36a6 cfDbfgL÷s'n cfDbfgL k|ltzt
11= sd{rf/L af]g;÷s'n sd{rf/L vr{ k|ltzt
12= v'b gfkmf÷shf{ ;fk6 k|ltzt
13= v'b gfkmf÷s'n ;DklQ cg'kft
14= s'n shf{÷lgIf]k k|ltzt
15= s'n ;~rfng vr{÷s'n ;DklQ k|ltzt
16= hf]lvd efl/t ;DklQdf k'FhLsf]ifsf] kof{Kttf
-s_ k|fylds k'FhL k|ltzt
-v_ k'/s k'FhL k|ltzt
-u_ s'n k'FhL sf]if k|ltzt
17= t/ntf (CRR) cg'kft
18= lgliqmo shf{÷s'n shf{ k|ltzt
19= Aofh b/ cGt/ (Weighted Average Interest
Rate Spread)
20= a's g]6jy{ ¿=
21= s'n z]o/ ;+Vof
22= s'n sd{rf/L ;+Vof
23= cGo
cg';"rL $=@^
k|d'v n]vf gLltx?
jflif{s n]vf ljj/0fx?;Fu k|sflzt ug'{ kg]{ .
cg';"rL $=@&
n]vf ;DaGwL l6Kk0fLx?
jflif{s n]vf ljj/0fx?;Fu k|sflzt ug'{ kg]{ .
90
cg";'rL 4=28
============================================== lnld6]8
;+:yfks÷;+:yfks ;d"xsf z]o/wgLn] cf�gf] :jfldTjdf /x]sf] z]o/ cGo a}+s tyf ljQLo
;+:yfdf lwtf] /fvL shf{ lnPsf] ljj/0f
qm=
;+=
;+:yfks÷;+:yf
ks ;d"x
cGtu{t kg]{
z]o/wgLsf]
gfd
;+:yfkssf] :jfldTjdf
sfod /x]sf] z]o/ shf{ ljj/0f
s}lkmot s'n
lsQf
;+Vof
s'n r'Qmf
k'FhLsf]
k|ltzt
shf{ lnPsf] cGo
a}+s÷ ljQLo ;+:yfsf]
gfd
shf{ /sd lwtf]df /x]sf]
z]o/ lsQf ;+Vof
!=
@=
cg";'rL 4=29
.......................................... Ltd.
Comparison of Unaudited and Audited Financial Statement as of FY ...../...
Rs in '000
S.No. Particulars
As per
Unaudited
Financial
Statement
As per Audited
Financial
Statement
Variance Reasons for
Variance In Amount In %
1 Total Capital and Liabilities (1.1 to 1.7)
1.1 Paid up Capital
1.2 Reserve and Surplus
1.3 Debenture and Bond
1.4 Borrowings
1.5 Deposits (a+b)
a. Members
b. Public
1.6 Income Tax Liability
1.7 Other Liabilities
2 Total Assets (2.1 to 2.7)
2.1 Cash and Bank Balance
2.2 Money at Call and Short Notice
2.3 Investments
2.4 Loans and Advances
2.5 Fixed Assets
2.6 Non Banking Assets
2.7 Other Assets
3 Profit and Loss Account
3.1 Interest Income
3.2 Interest Expense
A. Net Interest Income (3.1 - 3.2)
3.3 Fees, Commission and Discount
3.4 Other Operating Income
3.5 Foreign Exchange Gain/Loss (Net)
B. Total Operating Income (A+3.3+3.4+3.5)
3.6 Staff Expenses
3.7 Other Operating Expenses
C. Operating Profit Before Provision (B -3.6 - 3.7)
3.8 Provision for Possible Losses
D. Operating Profit (C -3.8)
3.9 Non Operating Income/Expenses (Net)
3.10 Write Back of Provision for Possible Loss
E. Profit from Regular Activities (D+3.9+3.10)
3.11 Extraordinary Income/Expenses (Net)
F. Profit before Bonus and Taxes (E +3.11)
3.12 Provision for Staff Bonus
3.13 Provision for Tax
G. Net Profit/Loss (F - 3.12 - 3.13)
91
lgb]{zg kmf=g+= 3 $=@
...................... Limited
Unaudited Financial Results (Qujrterly)
As at ........... Qujrter (...../...../200...) of the Fiscal Year 200.../200...
Rs. in '000
S.No. Particulars This Quater
Ending
Previous Qujrter
Ending
Corresponding Previsous
Year Quarter Ending
1 Total Capital and Liabilities (1.1 to 1.7)
1.1 Paid up Capital
1.2 Reserve and Surplus
1.3 Debenture and Bond
1.4 Borrowings
1.5 Deposits (a+b)
a. Member
b. Public
1.6 Income Tax Liability
1.7 Other Liabilities
2 Total Assets (2.1 to 2.7)
2.1 Cash and Bank Balance
2.2 Money at Call and Short Notice
2.3 Investments
2.4 Loans and Advances
2.5 Fixed Assets
2.6 Non Banking Assets
2.7 Other Assets
3 Profit and Loss Account Up to This
Quarter
Up to Previous
Quarter
Up to Corresponding
Previous Year Quarter
3.1 Interest Income
3.2 Interest Expense
A. Net Interest Income (3.1 - 3.2)
3.3 Fees, Commission and Discount
3.4 Other Operating Income
3.5 Foreign Exchange Gain/Loss (Net)
B. Total Operating Income (A+3.3+3.4+3.5)
3.6 Staff Expenses
3.7 Other Operating Expenses
C. Operating Profit Before Provision (B -3.6 - 3.7)
3.8 Provision for Possible Losses
D. Operating Profit (C -3.8)
3.9 Non Operating Income/Expenses (Net)
3.1O Write Back of Provision for Possible Loss
E. Profit from Regular Activities (D+3.9+3.10)
3.11 Extraordinary Income/Expenses (Net)
F. Profit before Bonus and Taxes (E +3.11)
3.12 Provision for Staff Bonus
3.13 Provision for Tax
G. Net Profit/Loss (F - 3.12 - 3.13)
4 Ratios
At the End
of This
Quarter
At the End of
Previous Quarter
At the End of
Corresponding Previous
Year Quarter
4.1 Capital Fund to RWA
4.2 Non Performing Loan (NPL) to Total Loan
4.3 Total Loan Loss Provision to Total NPL
4.4 Cost of Funds
92
k|li6s/0f
-s_ jf;nftsf zLif{sx?sf] ;+lIfKt JofVof
k'FhL tyf bfloTjtk{m
!= z]o/ k'FhL
o; zLif{sdf Ohfhtkqk|fKt ;+:yfsf] r'Qmf z]o/ k'FhL pNn]v x'g' kg]{5 . ;l~rt d'gfkmf jf hu]8f
/sdaf6 af]g; z]o/ hf/L ePdf o;/L hf/L u/L z]o/ k'FhLdf hDdf u/]sf] /sdnfO{ ;d]t cg';"rL
$=! df pNn]v (Disclose) ug'{ kg]{5 . z]o/ k'FhL;Fu ;DalGwt ljj/0f cg';"rL $=! adf]lhd x'g'
kg]{5 / ;f]xL cg';"rLsf] qmd ;+Vof !=^ sf] s'n /sd jf;nftsf] o; zLif{sdf hgfpg' kg]{5 .
@= hu]8f tyf sf]ifx?
Ohfhtkqk|fKt ;+:yfn] hu]8f sfod ug]{ l;nl;nfdf gfkmfaf6 afF8kmfF8 e} cfPsf jf cGo s'g}
k|lqmofaf6 ;[hgf ePsf tyf gfkmf–gf]S;fg lx;fjdf afF8kmfF8 gu/L ;~ro u/L /flvPsf] /sdx?nfO{
o; zLif{s -cg';"rL $=@_ df hgfpg' kg]{5 . o; zLif{sdf ;fdfGotM gfkmf–gf]S;fg afF8kmfF8 lx;fjdf
vr{ hgfO{ hDdf ug'{ kg]{ / oL hu]8f k|of]u ubf{ ;DalGwt hu]8f tyf sf]if lx;fjdf vr{ hgfpg'
kg]{5 .
-s_ ;fwf/0f÷j}wflgs hu]8f sf]if
;fwf/0f hu]8f sf]if eg]sf] j}wflgs hu]8f sf]if (Statutory Reserve) xf] . o; cGtu{t a}+s
tyf ljQLo ;+:yf ;DaGwL P]g cg';f/ v'b d'gfkmf ljlgof]hgaf6 ;fl/Psf] /sd ;dfj]z ug{'
kg]{5 . ;fwf/0f÷j}wflgs hu]8f sf]ifdf /x]sf] /sdaf6 s'g} klg k|sf/sf] nfef+z -gub jf
af]g; z]o/_ ljt/0f ug{ kfOg] 5}g . pQm sf]ifdf /x]sf] /sd k|of]u ug{ o; a}+ssf] :jLs[lt
lng' kg]{5 .
-v_ k'FhLut hu]8f sf]if
k'FhLut hu]8f sf]if cGt{ut b]xfosf zLif{sx? /xg] 5g\ .
-c_ z]o/ lk|ldod
Ohfhtkqk|fKt ;+:yfn] cf�gf] z]o/ hf/L ubf{ z]o/sf] c+lst d"No eGbf a9L b/n] hf/L
u/]sf] /x]5 eg] pQm a9L /sd hlt o; lx;fjdf hDdf ug'{ kg]{5 . o; lx;fjdf /xg]
/sd gub nfef+z ljt/0f k|of]hgsf] nflu of]Uo dflgg] 5}g .
-cf_ k'FhLut hu]8f
o; cGtu{t lgDg /sdx? /fVg' kg]{5 .
– r'Qmf gePsf] z]o/sf] afFsL /sd dfu ubf{ e'QmfgL gu/]sf] sf/0fn] pQm z]o/nfO{
hkmt u/L k|fKt x'g cfPsf] /sd .
– kF'hLut cg'bfg jfkt k|fKt x'g cfPsf] lhG;L tyf gub /sd .
-O_ ;DklQ k'gd"{NofÍg hu]8f (Assets Revaluation Reserve)
sDkgLn] ;DklQsf] k'gd{"NofÍg u/L ;[hgf x'g cfPsf] hu]8fnfO{ o; cGtu{t /fVg' kg]{
5 .
-O{_ cGo k'FhLut hu]8f
-u_ nfef+z ;dLs/0f sf]]]if
nfef+zdf Ps?ktf sfod ug{] p2]Zon] gfkmf ePsf] cj:yfdf gfkmfaf6 o; vftfdf hDdf
ug{;lsGf] 5 . To:tf] cj:yfdf ;~rfns ;ldltsf] k|:tfj / ;fwf/0f ;efvf] cg'df]bgdf o;
vftf vr{ u/L nfef+z lbg ;lsg] 5 .
-3_ ;l~rt gfkmf÷gf]S;fg
o; cGtu{t gfkmf÷gf]S;fg afF8kmfF8 lx;fjdf b]lvPsf] ;l~rt gfkmf jf ;l~rt gf]S;fgnfO{
b]vfpg' kg]{ 5 . ;l~rt gf]S;fgnfO{ C0ffTds lrGx lbO{ jf sf]i7 -===_ leq b]vfpg' kg]{5 .
-ª_ k'FhL ;dfof]hg sf]if
o; a}+saf6 tf]lsPsf] Go"gtd r'Qmf k'FhL k'¥ofpg k'FhL ;dfof]hg sf]if v8f u/L /fv]sf] /sd o;
zLif{s cGtu{t /fVg' kg]{5 .
-r_ cGo hu]8f sf]if
s'g} vf; p2]Zo lnP/ jf glnO{sg cGo s'g} hu]8f sf]if -dfly plNnlvt afx]s_ v8f u/]df
zLif{s vf]nL o; cGtu{t /fVg' kg]{5 .
93
#= C0fkq tyf aG8
n3'ljQ ljQLo ;+:yfn] C0fkq tyf aG8 hf/L u/L k'FhL p7fPsf] ePdf pQm /sdnfO{ o; zLif{s
cGtu{t cg';"rL $=# cGtu{t ;DalGwt pks/0fsf] gfd v'nfO{ pNn]v ug'{ kg]{5 . jf;nftsf] o;
zLif{sdf hgfOg] /sd cg';"rL $=# sf] s'n /sd;Fu a/fa/ x'g' kg]{5 .
$= ltg{ afFsL shf{ -;fk6L_
n3'ljQ ljQLo ;+:yf cfk'mn] shf{ ;fk6 lnO{ ltg{ afFsL /x]sf] s'n /sdnfO{ o; zLif{sdf hgfpg'
kg]{5 . o; zLif{s ;DaGwL ljj/0f cg';"rL $=$ df pNn]v ug'{ kg]{5 .
%= lgIf]k bfloTj
n3'ljQ ljQLo ;+:yfn] lgIf]kstf{x?af6 kl/rfng u/]sf] s'n lgIf]k o; zLif{s cGtu{t b]vfpg'
kg]{5 . o; zLif{s ;DaGwL ljj/0f cg';"rL $=% adf]lhd x'g' kg]{5 .
^= k|:tfljt tyf e'QmfgL lbg afF+sL nfefF;
k|:tfljt tyf ;fwf/0f;efn] kfl/t u/]sf] t/ e'StfgL u/L g;s]sf] nfef+; /sd o; cGtu{t /fVg'
kg]{5 .
&= cfos/ bfloTj
;+:yfn] o; zLif{s cGtu{t cfos/ P]g adf]lhd e'QmfgL ug'{ kg]{ cfos/ jfktsf] Joj:yf /sd
/fVg' kg]{5 . clu|d e'QmfgL ePsf] cfos/ /sd 36fP/ v'b ltg{ afFsL cfos/ eP dfq o; zLif{s
cGtu{t /fVg'' kg]{5 . olb cfos/ bfloTj eGbf clu|d s/ e'QmfgL /sd a9L /x]df v'b /sd cGo
;DklQdf b]vfpg' kg]{5 .
*= cGo bfloTj
;+:yfsf] lx;fadf b]lvPsf dfly plNnlvt k'FhL tyf bfloTjx? afx]ssf cGo s'g} klg lsl;dsf
bfloTjx? o; zLif{sdf b]vfpg' kg]{5 . o;df lbOPsf] pkzLif{sx? ;Lldt /x]sf] dflgPsf] 5}g /
;+:yfn] cfjZostf cg';f/ cGoq k|bz{g ug{ g;lsg] zLif{sx? o;df /fVg ;Sg]5 .
-s_ e'QmfgL lbg aFfsL af]g;
sd{rf/LnfO{ e'QmfgL lbg afFsL] af]g; /sd o; cGtu{t /fVg' kg]{5 .
-v_ lgIf]kdf e'QmfgL lbg afF+sL Aofh
lgIf]kdf e'QmfgL lbg afFsL] Aofh /sd o; cGtu{t /fVg' kg]{5 .
-u_ ;fk6Ldf e'QmfgL lbg aFfsL Aofh
;+:yfn] shf{ tyf ;fk6Ldf e'QmfgL lbg aFfsL Aofh /sd o; cGtu{t /fVg' kg]{5 .
-3_ ;08«L qm]l86;{
;+:yfsf] b}lgs sfd sf/afxLsf l;nl;nfdf e'QmfgL lbg' kg]{ t/ cGo zLif{s cGtu{t gkg]{
bfloTjx? o; zLif{s cGtu{t /fVg' kg]{5 .
-r_ n]vfk/LIf0f z'Ns
n]vfk/LIf0f sfo{ u/] afkt n]vfkl/IfsnfO{ e'QmfgL lbg aF+fsL /sd o; zLif{s cGtu{t /fVg'
kg]{5 .
-5_ pkbfg sf]if
;+:yfn] cf�gf] sd{rf/L lgodfjnL cg';f/ sd{rf/Lx?k|ltsf] pkbfg jfktsf] bfloTj /sd o;
zLif{s cGtu{t /fVg' kg]{5 .
-h_ sd{rf/L ;~rosf]if
;+:yfn] sd{rf/LnfO{ ;~ros]fif Affkt k|bfg ug{sf] nflu sd{rf/Lsf] dfl;s tnaaf6 s§f
ul/Psf], ;+:yfn] yk u/]sf] / To; sf]ifn] cfh{g u/]sf] Aofh tyf cfDbfgL jfktsf] bfloTj
/sd o; zLif{s cGtu{t /fVg' kg]{5 .
-em_ zfvf lx;fa
;+:yfsf] ljleGg zfvfsf] lx;fa ldnfgubf{ qm]l86 Jofn]G; cfPdf o; zLif{s cGtu{t k|:t't
ug{' kg]{5 .
-`_ ljbf jfktsf] Joj:yf
;+:yfn] cf�gf] sd{rf/L lgodfjnL cg';f/ sd{rf/Lx?k|ltsf] ljbf jfktsf] bfloTj /sd o;
zLif{s cGtu{t /fVg' kg]{5 .
-r_ e'QmfgL lbg'kg]{ lanx?
;+:yfn] e'QmfgL lbg afFsL lanx?sf] /sd ;dfj]z ug'{kg]{ 5 .
94
;DklQtk{m
!= gub df}Hbft
n3'ljQ ljQLo ;+:yfsf] cf�gf] 9's'6Ldf :jb]zL Pjd\ ef/tLo d'b|fdf /x]sf] s'n gub df}Hbft /sd
o; zLif{sdf pNn]v ug'{ kg]{5 .
@= g]kfn /fi6« a}+sdf /x]sf] df}Hbft
Ohfhtkqk|fKt ;+:yfn] g]kfn /fi6« a}+sdf Aofh k|fKt gx'g] u/L hDdf u/]sf] s'n /sdnfO{ o;
zLif{sdf b]vfpg' kg]{5 .
#= a}+s÷ljQLo ;+:yfdf /x]sf] df}Hbft
Ohfhtkqk|fKt ;+:yfn] :jb]zL tyf ljb]zL a}+s tyf ljQLo ;+:yfx?df hDdf u/]sf] s'n /sdnfO{
o; zLif{sdf b]vfpg' kg]{5 . o; zLif{ssf] /sd cg';"rL $=& sf] s'n /sd;Fu a/fa/ x'g' kg]{5 .
:ki6Ls/0f M Ohfhtkqk|fKt ;+:yfn] /fv]sf] ltg dlxgf jf ;f]eGbf a9L cjlwsf d'2tL lgIf]knfO{
;d]t cg';"rL $=& sf] a'Fbf g+= ! ævÆ cGtu{t b]vfpg' kg]{5 .
$= dfu tyf cNk ;"rgfdf k|fKt x'g] /sd
o; zLif{sdf j9Ldf & lbg;Ddsf] e'QmfgL cjlw (Maturity Period) sfod u/L dfu ugf{;fy jf 5f]6f]
cjlwsf] ;"rgf -$* 306f_ df e'QmfgL k|fKt x'g] zt{df cGo Ohfhtkqk|fKt ;+:yfdf Aofh k|fKt x'g]
u/L nufgL ul/Psf] /sd pNn]v ug'{ kg]{5 .
%= nufgL
n3'ljQ ljQLo ;+:yfn] ljleGg z]o/ tyf cGo lwtf]kqdf u/]sf] nufgLnfO{ nufgL ;DaGwL lgb]{zg
adf]lhd d"NofÍg u/L cg';"rL $=* / $=*-s_ cg';f/ b]vfpg' kg]{5 .
^= shf{ ;fk6 tyf lan vl/b
n3'ljQ ljQLo ;+:yfn] k|bfg u/]sf] s'n shf{ ;fk6, vl/b tyf l8isfp06 ul/Psf lanx? jfktsf]
s'n jSof}tf (Outstanding) /sd Pjd\ s'n shf{af6 shf{ gf]S;fgL jfkt Joj:yf u/]sf] /sd 36fO{
o; zLif{s cGtu{t v'b shf{ ;fk6sf] dxndf b]vfpg' kg]{5 . pQm /sd cg';"rL $=( cg';f/
b]vfpg' kg]{5 .
n3'ljQ ljQLo ;+:yfsf] sd{rf/LnfO{ sd{rf/L ljlgodfjnL cg';f/ k|bfg ul/g] shf{ ;'ljwfnfO{ o;
zLif{sdf gb]vfO{ jf;nftsf] ;DklQ / hfoh]yf tk{msf] cGo ;DklQ zLif{s cGtu{t b]vfpg' kg]{5 .
&= l:y/ ;DklQ
n3'ljQ ljQLo ;+:yfsf] :jfldTjdf /x]sf] :yfoL k|s[ltsf ;DklQx?sf] n]vfÍg o; zLif{sdf u/L
;DklQsf] s'n d"Nodf x|f; s§f u/L afFsL /x]sf] /sdnfO{ jf;nftsf] o; zLif{sdf b]vfpg' kg]{5 .
o; zLif{sdf hgfOg] /sd cg';"rL $=!) df pNn]v ug'{ kg]{5 .
*= u}/–a}+lsË ;DklQ
o; zLif{s cGtu{t u}/–a}+lsË ;DklQ / ;f] sf] nflu ul/Psf] Joj:yf /sdsf] v'b cj:Yff b]vfpg'
kb{5 . o; zLif{sdf hgfOg] /sd cg';"rL $=!! df pNn]v ug'{ kg]{5 .
(= cGo ;DklQ
dfly pNn]v ePsf afx]s cGo s'g} klg zLif{sdf /x]sf] ;DklQx? (Tangible or Intangible) o;
zLif{sdf b]vfpg' kg]{5 . o;df /xg] /sdx?df d;nGb df}Hbft, Ohfhtkqk|fKt ;+:yfsf] sd{rf/LnfO{
sd{rf/L ljlgodfjnL cg';f/ k|bfg ul/g] ;fk6L tyf ;'ljwf, nufgLdf c;'n ug{ afFsL cfDbfgL, shf{df
c;'n ug{ afFsL Aofh, ;08«L 8]6;{, dfu{:y ;DklQx?, ckn]vg x'g afFsL vr{ cflb kg]{5g\ . o;
zLif{sdf b]vfOg] ;DklQx?df ul/Psf] ;Defljt gf]S;fgL Joj:yf 36fO{ cfpg] v'b /sd dfq cg';"rL
$=!@ df pNn]v ug'{ kg]{5 .
shf{df c;'n ug{ afFsL Aofhdf d'NtjL lx;fjdf ;fl/Psf] /sd 36fO{ cfpg] /sd qm=;= # df b]vfpg'
kb{5 .
;Defljt bfloTjx?
-s_ ;+:yfsf] ;Defljt bfloTjx?nfO{ ljQLo ljj/0fsf] cg';"rL $=!# df tf]lsPsf] 9fFrf cg';f/ laefhg
u/L s'n /sd o; zLif{s cGtu{t /fVg' kg]{5 .
-v_ z]o/df nufgL u/]sf]df z]o/ jfkt e'QmfgL ug'{ kg]{ k'/} /sd e'QmfgL ePsf] /x]g5 eg] e'QmfgL lbg
afFsL /sd o; zLif{sdf b]vfpg' k5{ .
-u_ cfos/ jfktsf] ;Defljt bfloTj sf] s'n /sdnfO{ o; zLif{s cGtu{t /fVg' kg]{5 .
-3_ dfly plNnlvt bfloTj afx]s n3'ljQ ljQLo ;+:yfsf] cGo ;Defljt bfloTj 5g\ eg] ;f] ;d]tnfO{
cg';"rL $=!# cGtu{t b]vfpg' kg]{5 .
95
-v_ gfkmf–gf]S;fg lx;fjsf zLif{sx?sf] ;+lIfKt JofVof
!= Aofh cfDbfgL
n3'ljQ ljQLo ;+:yfn] k|bfg u/]sf] shf{÷;fk6df k|fKt x'g' kg]{ AofhnfO{ gub k|fKtLsf] cfwf/df
cfDbfgL jfFwL o; zLif{sdf b]vfpg' kg]{5 . ;+:yfsf] Aofh cfDbfgLnfO{ cg';"rL $=!$ adf]lhd
pNn]v ug'{ kg]{5 .
t/ o; Joj:yfn] c;f/ dlxgf;Dddf kfs]sf] Aofh jiff{Gtkl5sf] ;fpg !% ut]leq k|fKt ePdf ;f]
/sdnfO{ a}+s tyf ljQLo ;+:yfx?n] cf–cf�gf] cfDbfgL n]vfÍg ;DaGwL gLltdf :ki6 v'nfO{ ut
cfly{s jif{sf] gfkmf gf]S;fg lx;fjdf cfDbfgL hgfpg jfwf k'u]sf] dflgg] 5}g .
@= Aofh vr{
n3'ljQ ljQLo ;+:yfn] :jLsf/ u/]sf] lgIf]kdf tyf lnPsf] ;fk6Ldf plNnlvt cjlwdf ltg'{ kg]{
Aofh /sdnfO{ æAofh vr{Æ lx;fj zLif{sdf vr{ n]Vg' kg]{5 . gfkmf–gf]S;fg lx;fjsf] o; zLif{sdf
hgfOg] s'n /sd cg';"rL $=!% df pNn]v ug'{ kg]{5 .
#= sldzg tyf cGo ;~rfng cfDbfgL
n3'ljQ ljQLo ;+:yfn] cf�gf] sf/f]af/ ;~rfngsf] l;nl;nfdf plNnlvt cjlwdf cfh{g u/]sf]
sldzg tyf cGo s'g} klg cfDbfgLnfO{ o; zLif{sdf hgfO{ cg';"rL $=!^ cg';f/ b]vfpg' kg]{5 .
$= sd{rf/L vr{
n3'ljQ ljQLo ;+:yfsf sd{rf/Lx?sf] lgldQ eP u/]sf] vr{x?sf] s'n /sd o; zLif{sdf hgfpg'
kg]{5 . o; zLif{sdf ;dfj]z x'g] vr{x?df sd{rf/L tnj, eQf, k]G;g, pkbfg vr{, ;~rosf]if yk,
tflnd vr{, kf]zfs vr{, jLdf cflb kg]{5g\ . o; zLif{sdf hgfO{g] /sd cg';"rL $=!& cg';f/
pNn]v ug'{ kg]{5 .
%= cGo ;~rfng vr{
n3'ljQ ljQLo ;+:yfn] cf�gf] sfof{no ;~rfngsf] l;nl;nfdf eP÷u/]sf cGo ;Dk"0f{ ;~rfng
vr{x?sf] s'n /sd of] zLif{sdf hgfpg' kg]{5 . o; zLif{sdf pNn]v ul/g] /sd cg';"rL $=!* df
pNn]v ug'{ kg]{5 .
^= ;6xL 36j9 gf]S;fg
;6xL 36a9 cfDbfgL÷gf]S;fg lx;fjdf b]lvPsf] v'b df}Hbft C0ffTds /x]df of] zLif{sdf b]vfpg'
kg]{5 .
&= ;Defljt gf]S;fgL Joj:yf
hf]lvdo'Qm ;DklQ (Risk assets) sf] nflu o; a}+ssf] lgb]{zg adf]lhd /fVg'kg]{ Joj:yf (Provision)
gfkmf÷gf]S;fg lx;fjsf] o; zLif{sdf vr{ hgfO{ cg';"rL $=!( cg';f/ pNn]v ug'{ kg]{5 . o:tf]
Joj:Yffsf] cg'dfg q}dfl;s ?kdf ug'{ kg]{5 .
*= u}/–;~rfng cfDbfgL÷gf]S;fg
sf/f]af/sf] l;nl;nfdf k|ToIf ?kn] ;~rfng;+u ;DalGwt g/x]sf cfDbfgL tyf vr{x? o; zLif{s
cg';f/ pNn]v ug'{ kg]{5 . o; zLif{sdf hgfOg] /sd cg';"rL $=@) cg';f/ pNn]v ug'{ kb{5 .
(= ;Defljt gf]S;fgL Joj:yfaf6 lkmtf{
hf]lvdo'Qm ;DklQx? (Risk assets) sf] nflu ul/Psf] Joj:yf /sd a9L ePdf a9L ePsf] /sd
lkmtf{ cfDbfgL (Write back) ug'{ kg]{ cj:Yff cfPdf o; zLif{s cGtu{t b]vfO{ cg';"rL $=@! cg';f/
pNn]v ug'{ kg]{5 .
!)= c;fdfGo sf/f]af/x?af6 ePsf] cfDbfgL÷vr{
c;fdfGo sf/f]af/x?af6 ePsf] cfDbfgL÷vr{ cGtu{t dfly plNnlvt cGo zLif{sx? jfx]s v'b
Aofh cfDbfgLsf] % k|ltzteGbf a9L /x]sf ;a} vr{ tyf cfDbfgLsf] nflu cg;"rL $=@@ cg';f/
cnUu} zLif{sdf b]vfpg' kg]{5 .
96
!!= sd{rf/L af]g; Joj:yf
sd{rf/L jf]g;sf] Joj:yf ubf{ gfkmf–gf]S;fg lx;fjsf] ;Dk"0f{ sf/f]af/ kl5sf] v'b d'gfkmf -jf]g;
Joj:yf ;d]t_ nfO{ cfwf/ lng' kg]{5 . ljBdfg sfg'g adf]lhd v'b gfkmfaf6 tf]lsPsf] k|ltztn]
jf]g;sf] nflu 5'6\Øfpg' kg]{ /sdnfO{ o; zLif{s dfkm{t gfkmf–gf]S;fg lx;fjdf vr{ hgfpg' kg]{5 .
!@= cfo s/ Joj:yf
v'b s/ of]Uo gfkmfdf nfUg] cfo s/ jfktsf] /sd o; zLif{sdf vr{ n]Vg' kg]{5 . n3'ljQ ljQLo
;+:yfn] cfo s/ P]g tyf k|rlnt cfly{s sfg'gn]] 5'6 lbPsf / dfGotf glbOPsf vr{x?sf] lx;fj
u/L s/ of]Uo gfkmf sfod ug'{kg]{ 5 / ;f]xL cg'dflgt s/ of]Uo gfkmfsf] cfwf/df cfo s/ ;DaGwL
efjL bfloTj lgwf{/0f u/L o; zLif{s dfk{mt gfkmf–gf]S;fg lx;fjdf vr{ hgfpg' kg]{5 .
!#= v'b gfkmf÷gf]S;fg
o; zLif{sdf /x]sf] /sdnfO{ ;f]xL jif{sf]÷cjlwsf] ægfkmf–gf]S;fg jfF8kmfF8 lx;fjÆ sf] o; jif{sf]
d'gfkmf jf o; jif{sf] gf]S;fg zLif{sdf b]vfpg' kg]{5 .
-u_ gfkmf–gf]S;fg jfF8kmfF8 lx;fj ;DaGwL zLif{sx?sf] ;+lIfKt JofVof
vr{ tk{msf] ljj/0f -Debit tkm{_
!= ut jif{;Ddsf] ;l~rt gf]S;fg
n3'ljQ ljQLo ;+:yfsf] lx;fjdf ut cfly{s jif{;Ddsf] ;l~rt 3f6f /x]sf] cj:yfdf o; zLif{sdf
hgfpg' kg]{5 .
@= ;fwf/0f hu]8f sf]if
r'Qmfk'FhLsf] bf]Jj/ geP;Dd k|To]s jif{sf] v'b gfkmfaf6 sDtLdf jL; k|ltzt /sd ;fwf/0f hu]8f
sf]ifdf jfF8kmfF8 ug'{ kg]{5 .
#= e}kl/ cfpg] hu]8f
cf�gf] v'b gfkmfaf6 s]xL c+z 5'6 \ofO{ æe}k/L cfpg] hu]8fÆ zLif{sdf /fVg] lg0f{o u/]df To:tf] /sd
o; sf]ifdf afF8kmfF8 ug'{ kg]{5 .
$= ;+:yf ljsf; sf]if
cf�gf] gfkmfnfO{ ;+:yf ljsf; sf]ifdf hDdf ug]{ u/L jfF8kmFf8 ug]{ lg0f{o u/]df ;f] adf]lhdsf] /sd
o; zLif{sdf b]vfpg' kg]{5 .
%= nfef+z ;dLs/0f sf]if
;+:yfsf] gfkmfaf6 s]xL /sd cfufdL jif{x?df nfef+z ;dLs/0f ug]{ p2]Zon] jfF8kmfF8 u/L 5'§} /fVg
rfx]df To:tf] /sdnfO{ o; zLif{s dfkm{t jfF8kmfF8 lx;fjdf vr{ hgfpg' kg]{5 .
^= sd{rf/L ;DaGwL hu]8fx?
;+:yfsf] sd{rf/Lx?;+u ;DalGwt s'g} k|sf/sf sNof0fsf/L sf]if jf cGo s'g} lsl;dsf sf]ifx?df
gfkmfsf] s]xL c+z jfF8kmfF8 ug]{ ePdf o; zLif{s dfk{mt jfF8kmfF8 lx;fjdf vr{ hgfpg' kg]{5 .
&= k|:tfljt nfef+z
cf�gf] gfkmfsf] s]xL c+z nfef+z ljt/0f ug{ k|:tfj u/]sf] ePdf ;f] /sdnfO{ o; zLif{ssf] afF8kmfF8
lx;fjdf vr{ hgfpg' kg]{5 .
*= k|:tfljt jf]g; z]o/
cf�gf] ;l~rt d'gfkmfnfO{ k'FhLs/0f u/L ljBdfg z]o/jfnfx?nfO{ af]g; z]o/ k|bfg ug]{ jf z]o/s}
r'Qmf d"No a9fpg] lg0f{o u/]df ;f] jfktsf] /sddWo] ;l~rt d'gfkmfaf6 hlt k|of]u x'g] xf] ;f]
/sdnfO{ gfkmf–gf]S;fg afF8kmfF8 lx;fadf vr{ n]vL o; zLif{sdf hDdf ug'{ kg]{5 .
(= ljz]if hu]8f sf]if
o; a}+ssf] lgb]{zg adf]lhd s'g} klg lsl;dsf] ljz]if hu]8f sf]ifx? v8f ug{ ;l~rt d'gfkmf k|of]u
ug'{kbf{ o; zLif{s dfk{mt afF8kmfF8 lx;fjdf vr{ hgfpg' kg]{5 .
!)= ;6xL 36a9 sf]if
ljb]zL d'b|fsf] k'gd"{NofÍgaf6 jif{el/df ePsf] cfDbfgLdWo] ;6xL 36j9 ;DjlGw gLlt adf]lhd pQm
sf]ifdf ljlgof]hg ug'{ kg]{ /sd o; zLif{sdf b]vfpg' kg]{5 .
97
-3_ OlSj6Ldf ePsf] kl/jt{g ;DaGwL ljj/0f
n3'ljQ ljQLo ;+:yfn] tf]lsPsf] 9fFrfdf cfjZos ljj/0fx? v'nfO{ g]kfn n]vf dfkb08 (NAS) sf]
cfwf/df ljQLo ljj/0fsf] cleGg cËsf] ?kdf OlSj6Ldf ePsf] kl/jt{g ;DaGwL ljj/0f tof/ ug'{ kg]{5 .
-ª_ gub k|jfx ljj/0f
sDkgL P]g, @)^# sf] bkmf !)( adf]lhd x/]s sDkgLn] cf�gf] jflif{s lx;fa ljj/0fx? tof/ ubf{ gfkmf–
gf]S;fg lx;fj tyf jf;nftsf] cnfjf gub k|jfx ljj/0f klg tof/ ug'{ kg]{ Joj:yf u/]sf] 5 . o;y{
sDkgLsf] ?kdf btf{ ePsf ;a} Ohfhtkqk|fKt ;+:yfx?n] cf�gf] jflif{s lx;fj ;Fu} ægub k|jfx ljj/0fÆ
;d]t tf]lsPsf] 9fFrfdf tof/ ug'{ kg]{5 .
-r_ ;+:yfks z]o/ lwtf] aGws ;DaGwdf
n3'ljQ ljQLo ;+:yfsf ;+:yfks z]o/wgLn] lnPsf] z]o/ cGo a}+s tyf ljQLo ;+:yfdf lwtf] aGws /fvL
shf{ lnPsf] eP ;DalGwt a}+s÷ljQLo ;+:yfsf] jflif{s k|ltj]bgdf pNn]v -Disclose_ ug'{ kg]{ u/L cg';"rL
$=@# adf]lhdsf] ljj/0f k]z ug'{ kg]{5 .
-5_ :yug s/ ;DaGwL Joj:yf
n3'ljQ ljQLo ;+:yfn] ljQLo ljj/0f k|sfzg ubf{ g]kfn n]vfdfg – ( -Nepal Accounting Standard - 9_
cg';f/ :yug s/ -Deferred Tax_ sf] n]vfÍg u/L ;f] ljifo ;d]t v'nfpg' -Disclose_ kg]{ 5 . pQm
zLif{snfO{ ljQLo ljj/0fdf b]xfo adf]lhd x'g] u/L k|sfzg ug'{ kg]{{{]5 .
!= gfkmf gf]S;fg lx;fjdf cfos/ Joj:yf zLif{s cGtu{t xfn sfod /x]sf] lgoldt k|s[ltsf] s/ vr{
-Current Tax_ sf] cnfjf o; jif{sf] :yug s/ -Deferred Tax_ zLif{sdf cfDbfgL÷vr{ n]vfÍg ug{' kg]{
Joj:yf ldnfO{Psf] 5 .
@= jf;nftdf :yug s/ ;DklQ Pjd\ bfloTjsf] 5'§} zLif{s sfod ug'{kg]{ ePsf]n] o;nfO{ jf;nftsf]
cGo bfloTj÷;DklQ ;DaGwL cg';"rLdf æcGoÆ eGbf dfly :yug s/ bfloTj÷;DklQ pk–zLif{s
sfod ug'{ kg]{ Joj:yf ldnfOPsf] 5 .
#= jflif{s k|ltj]bgsf] n]vf ;DaGwL l6Kk0fLdf :yug s/ u0fgfsf] nflu ckgfOPsf] s/sf] b/ / ;f]
ckgfpg'sf] cfwf/, s/of]Uo Pjd\ s/ u0fgf ubf{ 36fpg ldNg] c:yfoL km/sx?, u0fgf ul/Psf]
:yug s/ / ;f] jfkt ;[hgf x'g uPsf] ;DklQ tyf bfloTjsf] lj:t[t ljj/0f v'nfpg' kg]{5 .
$= xfn :yug s/ hu]8f sf]ifdf /x]sf] /sd cGo hu]8f sf]ifdf /sdfGt/ ug'{kg]{5 .
98
Structural Liquidity
-?= xhf/df_
1= gub df}Hbft
2= a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft
3= dfu]sf] avt k|fKt x"g] /sd
4= ;/sf/L ;"/If)fkq
5= g]=/f=a}+s C)fkq
6= cGt/ a}+s tyf ljQLo ;+:yf shf{
7= shf{ ;fk^
8= kfpg" kg]{ Aofh
9= k|lta$tf cGtu{t cGo ;+:yfx?af^ k|fKt
x"g]
10= qm=;= 18 / 19 sf ;"ljwfx?sf] e"QmfgL
11= cGo
12= ;b:ox?af^ lgIf]k
13= ;j{;fwf/)faf^ jrt lgIf]k
14= ;j{;fwf/)faf^ d"@lt lgIf]k
15= C)fkqx?
16= ;fk^L M
dfu÷cNk ;"rgf
cGt/ a}+s÷lj=;+:yf
k'g/shf{
cGo
17= cGo bfloTj tyf Joj:yfx? M
;)*«L qm]l*^;{
e"QmfgL lbg"kg]{ lan
e"QmfgL lbg"kg]{ Aofh
Joj:yfx?
cGo
18= k|lta$tf cGtu{t cGo ;+:yfx?nfO{ lbg"kg]{
19= pkef]u eOg;s]sf] :jLs[t ;"ljwfx?
20= qm=;= 9 cGtu{tsf] ;"ljwfsf] e"QmfgL
21= cGo
v"b ;DklQ
;l~rt v"b ;DklQ
99
kfpg"kg]{ Aofh h"g ;dodf Aofh k|fKt x'g] xf], ;f]xL ;dosf] ;DalGwt Bucket df /fVg] .
k|lta$tf cGtu{t cGo
;+:yfx?af^ k|fKt x"g]
h"g ;dodf ;"ljwf k|fKt x'g] ck]Iff ul/Psf] % ;f]xL ;dosf] ;DalGwt Bucket df /fVg] .
;)*«L qm]l*^;{ 1 b]lv 90 lbgsf] Bucket df /fVg] .
e"QmfgL lbg"kg]{ lan e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] .
e"QmfgL lbg"kg]{ Aofh e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] .
Joj:yfx?* lglZrt e"QmfgL cjlw ePsf] cj:yfdf ;f]xL adf]lhd / gePsf] cj:yfdf 1 b]lv 90 lbgsf]
Bucket df /fVg] .
k|lta$tf cGtu{t cGo
;+:yfx?nfO{ lbg"kg]{
lautsf] Trend ljin]if)faf^ dfusf] Pattern cg"dfg u/L ;f]xL cg";f/sf] ;DalGwt Bucket
df /fVg] .
pkef]u e}g;s]sf] :jLs[t
;"ljwfx?
lautsf] Trend ljin]if)faf^ dfusf] Pattern cg"dfg u/L ;f]xL cg";f/sf] ;DalGwt Bucket
df /fVg] .
qm=;= 9 cGtu{tsf]
;"ljwfsf] e"QmfgL
e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] .
cGo zLif{sx? lgb]{zgdf Joj:yf ul/P adf]lhd ug]{ .
* ;Defljt gf]S;fgL jfkt sfod ul/Psf Joj:yfx? afx]ssf vr{ zLif{s;+u ;DalGwt Joj:yfx? .
lgb]{zg kmf=g+= # 5=2
Aofhb/ ;DaGwL hf]lvd cg"udg tflnsf
n3'ljQ ljQLo ;+:yfsf] gfdM
cjlw M -¿=nfvdf_
cjlw
ljj/0f
! – ()
lbg
(! – !*)
lbg
!*! – @&)
lbg
@&! –
#^% lbg
! jif{
eGbf a9L s'n /sd
!= s'n ;DklQ* @= s'n bfloTj** #= cGt/fn -! — @_
$= ;l~rt cGt/fn
%= ;dfof]lht Aofhb/ (IRC)*** ^= q}dfl;s d'gfkmf l:yltdf k|efj
-;l~rt cGt/fn x IRC) &= ;l~rt d'gfkmf l:ylt km/s
-qm=;= ^ sf] hf]8 ub}{ hfg]_
* s'n ;DklQ cGtu{t Aofhb/df ePsf] kl/jt{gsf sf/0f k|efljt x'g] ;DklQ (Interest Sensitive Assets) dfq ;dfj]z ug'{
kg]{5 .
** s'n bfloTj cGtu{t Aofhb/df ePsf] kl/jt{gsf sf/0f k|efljt x'g] bfloTj (Interest Sensitive Liabilities) dfq ;dfj]z
ug'{ kg]{5 .
*** Interest Rate Change
100
cg';"rL – 3 ^=!
>L ;~rfns ;ldlt, ldlt M @)&=====÷====÷======
=================== lnld6]8,
=====================================.
ljifo M hfgsf/L u/fPsf] af/] .
pko{'Qm ;DaGwdf d ========================================================n] o; n3'ljQ ljQLo ;+:yfsf] ;~rfnssf] kbdf
ldlt @)^===÷====÷=====af6 jxfn u/]sf]n] a}s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf @@ adf]lhd b]xfosf
ljifox?sf] af/]df hfgsf/L u/fPsf] 5' .
-!_ o; n3'ljQ ljQLo ;+:yf;+u d jf d]/f] kl/jf/sf] s'g} ;b:on] s'g} lsl;dsf] s/f/ u/]sf] jf ug{ nfu]sf] 5}g .
-@_ n3'ljQ ;+:yfsf] sfo{sf/L k|d'v, k|jGw ;~rfns jf sDkgL ;lrj, n]vfkl/Ifs tyf dxfk|aGwssf] lgo'lQmsf]
;DaGwdf d]/f] s'g} k|sf/sf] :jfy{ jf ;/f]sf/ 5}g .
-#_ d / d]/f] kl/jf/sf] s'g} ;b:on] o; n3'ljQ ljQLo ;+:yfsf] z]o/ ;+Vof===================lnPsf]] 5'÷5f}+, ;f] afx]s
a}+ssf] cGo z]o/ jf l8aGr/ lnPsf] 5}g .
-$_ d o; afx]s g]kfn /fi6« a}saf6 :jLs[t k|fKt s'g} a}+s tyf ljQLo ;+:yfsf] ;~rfns 5}g .
-%_ d]/f] kl/jf/sf] s'g} klg ;b:on] o; n3'ljQ ljQLo ;+:yfsf] kbflwsf/L÷sd{rf/Lsf] x}l;otn] sfd u/]sf 5g\÷
5}gg\ .
-/x]sf] eP v'nfpg] =========================================================================_
-^_ a+}s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf !*-ª_ adf]lhd d o; afx]s cGo s'g} klg k|sf/sf] lgIf]k
;DaGwL Aoj;fo ;~rfng ug]{ ;+:yfsf] -k|rlnt sfg'g adf]lhd jrt tyf C0fsf] sf/f]af/ ug]{ ;xsf/L ;+:yf
;d]tsf]_ ;~rfns, sd{rf/L jf axfnjfnf n]vfkl/Ifs jf ;Nnfxfsf/sf] kbdf /x]sf] 5}g . ;fy}, o; ;+:yfsf]
;~rfns /x];Dd d cGo s'g} k|sf/sf] jrt tyf C0f ;DaGwL sf/f]af/ ug]{ ;+:yfsf] ;~rfns x'g] 5}g .
-&_ o; a}+s÷ljQLo ;+:yfsf] ;+:yfks z]o/ lwtf] /fvL shf{ lnPsf] 5÷5}g .
olb 5 eg] ;f]sf] ljj/0f v'nfpg' kg]{ 5 .
-*_ dfly 3f]if0ff ul/Psf÷k]z ul/Psf ljj/0fx? 7Ls ;f+rf] xf], em'¶f 7xl/Pdf sfg'g adf]lhd ;x'Fnf a'emfpFnf .
;~rfnssf] b:tvt M
Gfd, y/ M
afa'sf] gfd M
afh]sf]÷kltsf] gfd M
7]ufgf M
gful/stf lnPsf] lhNnf / gful/stf g+=
-b|i6Ao MMM of] ljj/0f n3'ljQ ljQLo ;+:yfsf] ;~rfnssf] kbdf lgjf{lrt jf dgf]lgt ePsf] ldltn] & lbg leq / kl/jt{g
ePdf kl/jt{g ePsf] ldltn] & lbg leq ;DalGwt n3'ljQ ljQLo ;+:yfdf k]z ug'{ kg]{5 . ;fy}, n3'ljQ ljQLo ;+:yfn]
;~rfnsaf6 of] ljj/0f k|fKt ePsf] ldltn] & lbgleq o; a}s ;dIf k]z ug'{ kg]{5 . _
101
cg';"rL – 3 ^=@
================== lnld6]8
;~rfnsx?sf] btf{÷nut lstfj
tof/ ug]{M k|dfl0ft ug]{M
cg';"rL – 3 ^=#
>L hgzlQm Joj:yfkg ljefu, ldlt M @)&====÷====÷======
===================n3'ljQ ljQLo ;+:yf lnld6]8,
=====================================.
laifo M :j3f]if0ff ul/Psf] af/] .
pko{'Qm ;DaGwdf d ========================================================n] o; n3'ljQ ljQLo ;+:yfsf]
================= kbdf ldlt @)&===÷====÷=====lgo'Qm ePsf]n] g]kfn /fi6« a}+saf6 æ3Æ ju{sf n3'ljQ ljQLo
;+:yfnfO{ hf/L ul/Psf] lgb]{zg adf]lhd b]xfo adf]lhdsf] :j3f]if0ff ub{5' .
-!_ 6f6 gkN6]sf] jf a]OdfgL jf hfn;fhLsf] cf/f]kdf ;hfo gkfPsf],
-@_ cf�gf] k"j{ sf/f]af/df g]kfn /fi6« a}+s jf a}+s tyf ljQLo ;+:yfaf6 lgnDjg gul/Psf] jf g]kfn /fi6«
a}+saf6 ePsf] cg';Gwfgdf z+sf:kb sf/f]af/df ;+nUg egL ls6fg gul/Psf] jf To:tf] lgnDjgjf6
km's'jf ePsf] kfFr jif{ k'u]sf] jf To:Tff] z+sf:kb sf/f]af/sf] ;+nUgtfaf6 ;kmfO kfPsf],
-#_ sfnf];"rLdf ;dfj]z gePsf] jf To:tf] ;"rLaf6 k'ms'jf ePsf] tLg jif{ k'u]sf] .
-$_ ;DklQ z'4Ls/0f tyf cftÍjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL s;"/df ;hfo gkfPsf] jf d'2f
grn]sf] .
-%_ ck/flws lqmofsnfk lj?4 cbfntdf d'2f grn]sf] .
-^_ k|rlnt sfg"g adf]lhd ltg'{kg]{ s/ r'Qmf u/]sf] .
dfly 3f]if0ff ul/Psf÷k]z ul/Psf ljj/0fx? 7Ls 5g\, em'¶f 7xl/Pdf sfg"g adf]lhd ;x'Fnf a'emfpFnf .
b:tvt M
gfd y/ M
afa'sf] gfd M
afh]sf]÷kltsf] gfd M
7]ufgf M
gful/stf lnPsf] lhNnf / gful/stf g+=
s|=;+= ;~rfnssf] gfd afa'sf] gfd afh]sf]÷kltsf]
gfd
k]zf,
Joj;fo
;~rfns
lgo'Qm
ePsf] ldlt
;~rfnsaf6
x6]sf] ldlt
102
lgb]{zg kmf=g+= 3 *=!
;/sf/L C0fkq / g]kfn /fi6« a}s C0fkqdf ePsf] nufgL ljj/0f -cw{jflif{s_
@) ======;fn ============dlxgf
-?=xhf/df_
qm=;= ljj/0f /sd -?=_
s'n
ldlt clws[t b:tvt
lgb]{zg kmf=g+= 3 *=@
sDkgLsf] z]o/k'‘hLdf ePsf] nufgL ljj/0f -cw{jflif{s_
@) ======;fn ============dlxgf
-?=xhf/df_
qm=;= sDkgLsf] gfd Z]fo/ ;+Vof k/n d"No ahf/ d"No
gfkmf÷-gf]S;fg_ jf sf]if
;dfof]hg /sd
s'n
ldlt clws[t b:tvt
lgb]{zg kmf=g+= 3 *=#
;+ul7t ;+:yfx?sf] l8j]~r/df ePsf] nufgL ljj/0f -cw{jflif{s_
@) ======;fn ============dlxgf
?=xhf/df_
qm=;= sDkgLsf] gfd nufgL ldlt /sd ?=
s'n
ldlt clws[t b:tvt
103
cg';"rL–3 (=!
Ohfhtkqk|fKt ;+:yfx?n] j]a;fO6 dfkm{t o; a}+sdf k7fpg' kg]{ tYofÍx? ;DaGwL ljj/0f
cg';"rL÷
kmf/fd g+=
ljifo tYofÍsf] k|s[lt k7fpg' kg]{ cjlw
(=^ Zffvf tyf cGo sfof{nosf] ljj/0f oyf ;dodf ;+rfng ePsf] lbg
^=$ ;+rfns tyf sfo{sf/L k|d'vsf] ljj/0f oyf ;dodf lgo'Qm jf lgj[Q ePsf] lbg
(=!^s lgIf]k vftf ;+Vofx?sf] zfvfut ljj/0f dfl;s
csf]{ dlxgfsf] !% ut] leq
(=!^v shf{ / lgIf]k ;DaGwL] zfvfut ljj/0f dfl;s
(=@@ k|d'v ljQLo kl/;"rsx?sf] ljj/0f Dffl;s
(=% q}dfl;s ljQLo ljj/0f q}dfl;s
(=!(s sd{rf/Lx?sf] ljj/0f cw{jflif{s
(=!(v ;+:yfks ;]o/wgLx?sf] ljj/0f cw{jflif{s
cg';"rL–3 (=@
Ohfhtkqk|fKt ;+:yfx?n] Excel Sheet dfkm{t o; a}+sdf k7fpg' kg]{ tYofÍx? ;DaGwL ljj/0f
cg';"rL÷kmf/f
d g+=
ljifo tYofÍsf]
lsl;d
tYofÍ k7fpg] ljlw k7fpg'
kg]{
cjlw
!=! / !=@ k'FhLsf]if / hf]lvd efl/t
;DklQ dfl;s
1. https://reporting.nrb.org.npdflogin 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. pko'Qm Category Select ug]{ 8. Description df cfjZostfg';f/ ;+lIfKt ljj/0f eg]{ 9. cfkm'n] Upload ug{ rfx]sf] l/kf]6{sf] lsl;dSelectug]{ 10. Choose File af6 cffkm'n] Upload ug{ rfx]sf]
FileSelect ug]{ 11. Saveug]{
Ps k6s Upload eO{ Submit ePsf] File kl/jt{g ug'{ k/]df b]xfo adf]lhdsf k|s[of cjnDag ug]{
1. Reports Upload List Click ug]{
2. ;DalGwt dlxgf / Category ldNg] u/L View
Columndf /x]sf] icon clickug]{
3. Unlock Request Button Click ug]{
4. Unlock Details Window v'N5
o;dfResubmit Reason: * df s'g} Pp6f sf/0f
rog ug]{
5. Save ug]{
6. To; kl5 k'gM z'? b]lvsf] k|s[of cjnDag u/L
Upload ePsf] File Submit ug]{ .
csf]{
dlxgfsf]
!% ut]
leq
(=!, (=@,
(=#, (=$ dfl;s tYofÍ ljj/0f dfl;s
!#=!, !#=@,
!#=#
clgjfo{ df}Hbft / j}Bflgs
t/ntf ljj/0f dfl;s
(=& k|ult ljj/0f dfl;s
%=! ;+/rgfut t/ntf cg'udg
ljj/0f q}dfl;s
%=@ Aofhb/ hf]lvd cg'udg
ljj/0f q}dfl;s
@=!, @=@ shf{ ;fk6 / Joj:yf,
u|fxs cg';f/ shf{ q}dfl;s
(=*, (=( Jofhb/ cg';f/ lgIf]k /
shf{sf] ljj/0f q}dfl;s
*=!, *=@,
*=#
;/sf/L C0fkq, sDkgLsf]
z]o/ / ;+ul7t ;+:yfsf]
l8a]Gr/df ePsf] nufgL,
q}dfl;s
!&=!
ljkGg ju{df k|jfx x'g] u/L
k|fKt ;fk6L / ;f] sf] nufgL
ljj/0f
q}dfl;s
k|sfzg eP
cg';f/
Aofhb/ k|sflzt ePsf]
ljj/0f q}dfl;s
lgb]{zgdf pNn]v ePb]lv afx]s o; a}+ssf] cGo ljefu÷sfof{nodf k7fpg' kg]{ ljj/0fx? lgoldt ?kdf k7fpg' kg]{5 .
104
g]=/f=a}+s lgb]{zg kmf=g+=3(=!
======================== lnld6]8
;DklQ / bfloTjsf] uf]Zjf/f lx;fj -dfl;s_
@) ===== ;fn =========== dlxgfsf] ljj/0f
-?=xhf/df_
k'FhL tyf bfloTj /sd ;DklQ /sd
!= k'FhL tyf hu]8f sf]ifx? != gub df}Hbft
!=! r'Qmf k'FhL !=! :jb]zL d'b|f -l;Ssf ;d]t_
!=!=! ;fwf/0f z]o/ !=@=! ef/tLo d'b|f
!=!=@ gg\l/l8d]jn lk|km/]G; z]o/ @= a}+s df}Hbft
!=!=#= l/l8d]jn lk|km/]G; z]o/ @=! :jb]zL d'b|f
!=@ sn Og P8\efG; @=!=! g]kfn /fi6« a}+sdf
!=# k|:tfljt af]g; z]o/ @=!=@ æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf
!=$ ;fwf/0f hu]8fsf]if @=!=@=! clgjfo{ gub df}Hbft k|of]hgsf] nflu
!=% z]o/ lk|ldod @=!=@=! cGo df}Hbft
!=^ ;l~rt gfkmf÷gf]S;fg (Retained Earning) @=!=# ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf
!=& cGo hu]8f tyf sf]ifx? @=!=$ æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf
!=&=! e}k/L cfpg] hu]8f @=!=% cGo ljQLo ;+:yfdf
!=&=@ ;DklQ k'gd"{NofÍg sf]if #= dfu]sf avt k|fKt x'g] /sd
!=&=# k'FhLut hu]8fsf]if #=! :jb]zL d'b|f
!=&=$ ;+:yf ljsf;sf]if #=!=! æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf
!=&=% ljz]if hu]8fsf]if #=!=@ ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf
!=&=^ nfef+z ;dLs/0f sf]if #=!=# æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf
!=&=& cGo :jtGq sf]if #=!=$ cGo ljQLo ;+:yfdf
!=* k'FhL lkmtf{ hu]8f sf]if $= C0fkqdf nufgL
!=!) nufgL ;dfof]hg sf]if $=! g]kfn ;/sf/
!=!! cGo sf]if $=!=! 6]«h/L lan
@= ;fk6L $=!=@ ljsf; C0fkq
@=! g]kfn /fi6« a}+saf6 ;fk6L $=!=# /fli6«o jrt kq
@=!=! k'g/shf{ $=!=$ ljz]if C0f kq
@=!=# cGo $=@ g]=/f=a}+s C0f kq
@=@ cGo ;fk6L $=$ ;/sf/L u}/–ljQLo ;+:yf
@=@=! cGt/a}+s ;fk6L $=% cGo u}/–ljQLo ;+:yf
@=@=@ o'jf :j/f]huf/ sf]if %= z]o/ tyf cGo nufgL
@=@=# ul/aL lgjf/0f sf]if %=! z]o/df nufgL
@=@=$ u|fdL0f :jfjnDag sf]if %=@ cGt/a}+s nufgL
@=@=% cGo ;fk6L %=# d'2tL lgIf]kdf u/]sf] nufgL
#= lgIf]kx? %=$ cGo nufgL
#=! clgjfo{ jrt lgIf]k ^= shf{ tyf ;fk6
#=@ :j]lR5s jrt lgIf]k ^=! ;+:yfut
#=# ;j{;fwf/0fjf6 ;+sng u/]sf] lgIf]k ^=@ JolQmut
#=#=! jrt &= l:y/ ;DklQ
#=#=@ d'2tL &=! hUuf
#=$ cGo lgIf]k &=@ ejg
$= e'QmfgL lbg'kg]{ lanx? &=# kmlg{r/÷lkmS;r/
%= cGo bfloTj tyf Joj:yfx? &=$ ;jf/L ;fwg
%=! ;08«L q]ml86;{ &=% sDKo'6/ tyf d]zLg/L
%=@ k]G;g tyf pkbfg sf]if &=^ k'FhLut lgdf{0f vr{
%=# sd{rf/L ;~rosf]if &=& lnh xf]N8 ;DklQ
%=$ sd{rf/L sNof0fsf]if &=* ;�6j]o/
%=% sd{rf/L tflndsf]if &=( cGo
105
%=^ sd{rf/L af]g; Joj:yf *= cGo ;DklQ
%=& sd{rf/Lsf] ljbf jfktsf] /sd *=! c;'n ug{ afFsL Aofh
%=& k|:tfljt tyf e'QmfgL lbg afFsL nfef+z *=!=! ;/sf/L C0fkqdf
%=* cfos/ Joj:yf *=!=@ nufgLdf -cGt/a}+s ;d]t_
%=( shf{ gf]S;fgL Joj:yf *=!=# shf{df
%=(=! ;fdfGo shf{ gf]S;fgL Joj:yf -c;n
tyf ;"Id lgu/fgL_
*=@ d;nGb df}Hbft
%=(=@ ljz]if shf{ gf]S;fgL Joj:yf *=# sd{rf/L ;fk6L÷k]ZsL
%=(=@=! k'g/;+/rgf÷k'g/tflnlss/0f shf{ *=$ ;08«L 8]6;{
%=(=@=@ sd;n shf{ *=% clu|d e'QmfgL
%=(=@=# z+sf:kb shf{ *=& dfu{:y gub (Cash in Transit)
%=(=@=$ v/fa shf{ *=( clu|d s/ e'QmfgL
%=(=# cltl/Qm shf{ gf]S;fgL Joj:yf *=!! Voflt
%=(=$ l;df gf3]sf] shf{sf] gf]S;fgL Joj:yf *=!@ cGo
%=!) nufgL ;DaGwL gf]S;fgL Joj:yf (= ckn]vg x'g afFsL vr{
%=!! u}/–a}+lsË ;DklQ gf]S;fgL Joj:Yff (=! k"j{ ;~rfng vr{
%=!@ cGo ;DklQ gf]S;fgL Joj:yf (=@ dh{/ vr{
%=!# Aofh d'NtjL lx;fj (=# cGo
%=!#=! ut cjlw;Ddsf] !)= u}/–a}+lsË ;DklQ
%=!#=@ o; cjlwdf yk !!= lx;fj ldnfg
%=!#=# o; cjlwdf c;'nL ePsf] !! =! s]Gb|Lo sfof{no
%=!$ lgIf]kdf lbg'kg]{ Aofh !!=@ zfvf sfof{no
%=!^ x|f;s§L sf]if !@= gfkmf÷gf]S;fg lx;fj
%=!& kfsLg;s]sf] cfDbfgL !@=! ut dlxgf;Dds]f
%=!* cGo !@=@ o; dlxgfsf]
^= lx;fj ldnfg
^=! s]Gb|Lo sfof{no
^=@ If]qLo÷zfvf sfof{no
^=# cGo
&= gfkmf gf]S;fg lx;fj
&=! ut dlxgf;Ddsf]
&=@ o; dlxgfsf]
hDdf hDdf
gf]6 M dfly tf]lsPsf] s'g} zLif{s cGtu{t /sd g/x]sf] eP tfklg ;f] zLif{s sfod} /fvL o; a}+sn] tf]s]sf] 9fFrfdf s'g} kl/jt{g ug{ kfOg] 5}g . o;
kmf/fdsf pk–zLif{sx?df ePsf sf/f]af/x? lglb{i6 :yfgdf clgjfo{ ?kdf b]vfO{ To;sf] hf]8 k|To]s pk–zLif{s x'b} d"n zLif{s;Dd ug'{ kg]{5 .
jf;nft aflx/sf sf/f]af/ -;Defljt bfloTjx?_ M
hdfgt
ckl/jTo{ shf{ k|lta4tf (Irrevocable Loan Commitment)
cfos/ jfkt ;Defljt bfloTj (Contingent Liabilities on Income Tax)
Acceptance ;lxt cGo ;j} k|sf/sf ;Defljt bfloTjx?
r'Qmf jf e'Qmfg x'g afFsL z]o/ nufgL
e'QmfgLsf] nflu bfjL k/]sf] hdfgt
;+:yfpk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf] bfloTjx?
ljj/0f tof/ ug]{sf] ljj/0f k]z ug]{ clws[tsf]
gfd M gfd M
bhf{ M bhf{ M
b:tvt M b:tvt M
ldlt M ldlt M
106
g]=/f=a}+s lgb]{zg kmf=g+= 3(=@
========================================== lnld6]8
gfkmf gf]S;fg lx;fj
@) ====== b]lv @) ========= ;Dd -dfl;s_
-?=xhf/df_
vr{ o; dlxgf
;Ddsf] ¿=
ut dlxgf
;Ddsf] ¿= cfDbfgL
o; dlxgf
;Ddsf] ¿=
ut dlxgf
;Ddsf] ¿=
!= Aofh vr{
!=! lgIf]k bfloTjdf
!=!=! clgjfo{ jrt
!=!=@ :j]lR5s jrt
!=!=# ;j{;fwf/0fjf6 ;+sng u/]sf] jrt
!=!=$ cGo jrt
!=@ cGt/ a}+s/ ljQLo ;+:yf ;fk6L
!=@=! g]kfn /fi6« a}+s
!=@=@ cGt/ a}+s/ ljQLo ;+:yf
!=@=# cGo ;fk6L
@ sld;g vr{
#= sd{rf/L vr{
#=! tna eQf
#=@ cGo vr{
$= ;~rfng vr{
$=! 3/ef8f
$=@ x|f;s§L
$=# d;nGb
$=$ OGwg
$=% cGo ;~rfng vr{
%= u}/–;~rfng vr{
^= hf]lvd ;DaGwL Joj:yf
^=! shf{ gf]S;fgL Joj:yf
^=!=! ;fdfGo shf{ gf]S;fgL Joj:yf
^=!=@ ljz]if shf{ gf]S;fgL Joj:yf
^=!=@=! k'g/;+/rgf÷k'g/tflnlss/0f shf{
gf]S;fgL Joj:yf
^=!=@=@ sd;n shf{ gf]S;fgL Joj:yf
^=!=@=# z+sf:kb shf{ gf]S;fgL Joj:yf
^=!=@=$ v/fa shf{ gf]S;fgL Joj:yf
^=!=# cltl/Qm shf{ gf]S;fgL Joj:yf
^=!=$ ;Ldf gf3]sf] shf{sf] Joj:yf
^=@ u}/–a}+lsË ;DklQ gf]S;fgL Joj:yf
^=# nufgLdf ;Defljt gf]S;fgL Joj:yf
^=$ cGo ;DklQsf] gf]S;fgL Joj:yf
&= c;'nL x'g g;Sg] shf{sf] ckn]vg
*= c;fdfGo sf/f]af/x?af6 ePsf] vr{
(= sd{rf/L af]g; Joj:yf
!)= cfos/ Joj:yf
!!= v'b gfkmf
!= Aofh cfDbfgL
!=! shf{ ;fk6df
!=@ nufgLdf
!=@=! g]kfn ;/sf/sf] ;'/If0fkq
!=@=@ ljb]zL C0fkq
!=@=# g]kfn /fi6« a}+ssf] C0fkq
!=@=$ l8a]~r/ tyf aG8
!=# Ph]G;L df}Hbftdf
!=$ dfu tyf cNk ;"rgfdf k|fKt x'g]
df}Hbftdf
!=% cGodf
@= sld;g tyf l8isfp06
@=! lan vl/b tyf l8isfp06
@=@ sldzg
@=# cGo
#= cGo ;~rfng cfDbfgL
$= u}/–;~rfng cfDbfgL
%= hf]lvd ;DaGwL Joj:yfaf6
lkmtf{ -cfDbfgL_
%=! c;n tyf ;"Id lgu/fgL shf{
gf]S;fgL Joj:yf
%=@ ljz]if shf{ gf]S;fgL Joj:yf
%=@=!k'g/;+/rgf÷k'g/tflnlss/0f shf{
gf]S;fgL Joj:yf
%=@=@ sd;n shf{ gf]S;fgL Joj:yf
%=@=# z+sf:kb shf{ gf]S;fgL Joj:yf
%=@=$ v/fa shf{ gf]S;fgL Joj:yf
%=# cltl/Qm shf{ gf]S;fgL Joj:yf
%=$ ;Ldf gf3]sf] shf{sf] Joj:yf
%=% u}/–a}+lsË ;DklQ gf]S;fgL
Joj:yf
%=^ nufgLdf ;Defljt gf]S;fgL
Joj:yf
%=& cGo ;DklQsf] gf]S;fgL Joj:yf
^= ckn]vg ePsf] shf{sf] c;'nL
&= c;fdfGo sf/f]af/x?af6 ePsf]
cfDbfgL
*= v'b gf]S;fg
hDdf hDdf
ljj/0f tof/ ug]{ ljj/0f k]z ug]{ clws[t
b:tvt M b:tvt M
gfd M gfd M
bhf{ M bhf{ M
ldlt M ldlt M
gf]6 M !_ dfl;s ?kdf x|f; s§L vr{ / cGo vr{ ;DalGwt vr{ zLif{s cGtu{t ;dfj]z x'g' kg]{5 .
@_ x/]s qodf; cGtsf] gfkmf gf]S;fg lx;fj tof/ ubf{ clgjfo{ ?kn] shf{ gf]S;fgL Joj:yf nufot cGo gf]S;fgL
Joj:yfdf ePsf] yk jf 36 /sd oyfy{ lrq0f x'g] u/L n]vfÍg ug'{ kg]{5 .
#_ sd{rf/L jf]g; / cfos/sf] nflu pko'{Qm cg'dfg u/L a}+s Joj:yfkgn] ;DalGwt cjlwx?df Joj:yf ug]{ tyf n]vfÍg
ug{' kg]{5 .
107
g]=/f=a}+s lgb]{zg kmf=g+= 3(=#
========================================== lnld6]8
If]qut cg';f/sf] shf{ tyf ;fk6sf] ljj/0f -q}dfl;s_
@) ======== ;fn =============== dlxgfsf] ljj/0f
-?= xhf/df_
qm;+=
ut d;fGt;Ddsf]
afFsL
o; dlxgfdf
ljtl/t
o; dlxgfdf
c;"nL
d;fGt;Dddf p7fpg
afFsL efvf gf3]sf]
;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf Aofh ;+Vof ;fFjf Aofh
pBf]u÷If]qx?
! s[lif
!=! cGgafnL
!=@ t/sf/L afnL
!=# cGo gub] afnL
!=$ kmnkm"n tyf k'ik v]tL
!=% kz'kfng÷kz' awzfnf
!=^ k+IfL kfng
!=& dfx'/L kfng
!=* df5fkfng ;DaGwL
!=( cGo s[lif tyf s[lif hGo ;]jfx?
@ 3/]n' tyf n3'pBf]u
# ;]jf Jofj;fo
#=! yf]s tyf v'b|f Jofkf/
#=@ xf]6n tyf /]i6'/]i6
#=# cGo ;]jfx?
$ yf]s shf{
$=! g]=/f=a}+saf6 Ohfhtkqk|fKt ljQLo ;+:yf
$=!=! 3 ju{sf ljQLo ;+:yfx?
$=!=@ ;xsf/L ;+:yf
$=!=# u}/;/sf/L ;+:yfx?
$=@ ;xsf/L tyf u}/;/sf/L ;+:yf
$=# cGo
% cGo
hDdf
ljj/0f tof/ ug]{ M ljj/0f k]z ug]{ clws[t
b:tvt M b:tvt M
gfd M gfd M
bhf{ M bhf{ M
ldlt M ldlt M
g]=/f=a}+s lgb]{zg kmf=g+= 3(=$
======================== lnld6]8
cjlw cg';f/ efvf gf3]sf] shf{ tyf ;fk6sf] ljj/0f -q}dfl;s_
@) ======= ;fn ======== dlxgfsf] ljj/0f
-?=xhf/df_
qm=;= shf{ If]q
k|jflxt s'n
shf{
c;n shf{ lgliqmo shf{
efvf ggf3]sf] # dlxgf;Dd
efvf gf3]sf]
k'g/;+/rgf
tyf
k'g/tflnls
s/0f
# b]lv ^
dlxgf;Dd
efvf
gf3]sf]
^ dlxgfb]lv !
jif{ ;Dd efvf
gf3]sf]
! jif{eGbf a9L
cjlwn] efvf
gf3]sf]
efvf gf3]sf]
s'n 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
@ 3/]n' tyf n3'pBf]u
# ;]jf
$ yf]s shf{
% cGo
hDdf
ljj/0f tof/ ug]{ M ljj/0f k]z ug]{ clws[t
b:tvt M b:tvt M
gfd M gfd M
bhf{ M bhf{ M
108
g]=/f=a}+s lgb]{zg kmf=g+= 3(=%
============================= lnld6]8
q}dfl;s ljQLo ljj/0f -q}dfl;s_
-?=xhf/df_
qm=;= ljj/0f o; qodf; cl3Nnf] qodf; utjif{sf] ;DalGwt qodf;
1= s'n k'FhL tyf bfloTj
1=1 r'Qmf k'FhL
1=2 hu]8f tyf sf]ifx?
1=3 C0fkq tyf aG8
1=4 ;fk6L
1=5 lgIf]k bfloTj
1=5=1 ;d"xut
1=5=2 ;j{;fwf/0f
1=6 cfos/ bfloTj
1=7 cGo bfloTj
2= s'n ;DklQ
2=1 gub tyf a}+s df}Hbft
2=2 dfu tyf cNk ;"rgfdf k|fKt x'g]
2=3 nufgL
2=4 shf{ tyf ;fk6
2=5 l:y/ ;DklQ
2=6 u}/–a}+lsË ;DklQ
2=7 cGo ;DklQ
3= gfkmf gf]S;fg lx;fj o; qodf;
;Dd
cl3Nnf]
qodf;;Dd
utjif{sf] ;DalGwt
qodf;;Dd
3=1 Aofh cfDbfgL
3=2 Aofh vr{
s v'b Aofh cfDbfgL
3=3 lkm, sldzg / l8:sfp06
3=4 cGo ;~rfng cfDbfgL
v s'n ;~rfng cfDbfgL
3=6 sd{rf/L vr{
3=7 cGo ;~rfng vr{
u gf]S;fgL Joj:yf cl3sf] ;~rfng gfkmf -v – #=^ – #=&_
3=8 ;Defljt gf]S;fgL Joj:yf
# ;~rfng gfkmf -u – #=*_
3=9 u}/–;~rfng cfDbfgL÷vr{ v'b
3=10 ;Defljt gf]S;fgL Joj:yfaf6 lkmtf{
ª lgoldt ls|ofsnfkaf6 gfkmf -3 +#=( +#=!)_
3=11 c;fdfGo sf/f]af/af6 ePsf] cfDbfgL÷vr{ -v'b_
r jf]g; / s/ cl3sf] gfkmf -ª + #=!!_
3=12 sd{rf/L af]g; Joj:yf
3=13 cfos/ Joj:yf
% v'b gfkmf÷gf]S;fg -r – #=!@ – #=!#_
4= cg'kftx? o; qodf; cl3Nnf] qodf; utjif{sf] ;DalGwt qodf;
4=1 k'FhLsf]if÷hf]lvd efl/t ;DklQ
4=2 lgliqmo shf{÷s'n shf{
4=3 ;Defljt gf]S;fgL Joj:yf÷s'n lgis[o shf{
4=4 k'FhLsf] nfut (Cost of Funds)
109
g]=/f=a}+s lgb]{zg kmf= g+= 3(=^
========================================== lnld6]8
sfof{no ;DaGwL ljj/0f -q}dfl;s_
====== ;fn ======== dlxgfsf] ljj/0f
qm=;= zfvf sf]8 sfof{nosf] gfd sfof{nosf]
k|sf/
;~rfng
ldlt
7]ufgf
kmf]g s'n shf{
;fk6 s'n lgIf]k
lhNnf uf=lj=;= g= kf= j8f
g+ 6f]n
tof/ ug]{ M k]z ug]{ M
;xL M ;xL M
gfd M gfd M
bhf{ M bhf{ M
ldlt M ldlt M
g]=/f=a}+s lgb]{zg kmf=g+= 3(=^s
========================== lnld6]8
lgIf]k / shf{sf] zfvfut ljj/0f -dfl;s_
@) ======= ;fn ======== dlxgfsf] ljj/0f
l;=
g+=
zfvf sf]8 zfvfsf]
gfd shf{ tyf ;fk6
lgIf]k
jrt cGo s'n
!=
@=
==
==
110
g]=/f=a}+s lgb]{zg kmf=g+= 3(=^v
========================== lnld6]8
@) ======= ;fn ======== dlxgfsf] ljj/0f
n}+lus jlu{s/0fsf] cfwf/df ;s[o / lglis[o vftf ;+Vofsf] zfvfut ljj/0f
l;=
g+=
zfvf
sf]8
zfvfsf]
gfd
;lqmo vftfx?sf] s'n ;+Vof jrt vftf cGo vftf s'n vftf
k'?if dlxnf cGo s'n s'n
rNtL
gePsf
(Dormant)
s'n
rNtL
gePsf
(Dormant)
s'n
rNtL
gePsf
(Dormant)
!=
@=
==
==
==
111
g]=/f= a}+s lgb]{zg kmf= g+= 3(=&
================================== lnld6]8
k|ult ljj/0f -dfl;s_
====== ;fn ======== dlxgfsf] ljj/0f
-?= xhf/df_
qm=;= ljj/0f
ut cf=a=sf]
c;f/
;Ddsf]
o; cf=a= sf] dfq xfn;Ddsf]
afFsL ut dlxgf
;Ddsf] o; dlxgfsf]
o; dlxgf
;Ddsf]
1 sfo{If]q ePsf] lhNnf ;+Vof 2 ;]jf k'u]sf] lhNnf ;++Vof 3 ;]jf k'u]sf] uf=lj=;=÷g=kf= ;++Vof
4 s'n sd{rf/L ;+Vof
5 s'n zfvf ;+Vof
6 s'n s]Gb| ;+Vof
7 s'n ;d"x ;+Vof
8 lgliqmo ;d"x ;+Vof
9 s'n ;b:o ;+Vof
10 lgliqmo ;b:o ;+Vof
11 s'n C0fL ;+Vof
12 s'n shf{ ljt/0f
12.1 n3' Joj;fo shf{
12.2 n3' pBd÷lwtf] shf{
12.3 cGo shf{
13 shf{sf] ;fFjf c;'nL 13.1 n3' Joj;fo shf{sf] ;fFjf c;'nL
13.2 n3' pBd÷lwtf] shf{sf] ;fFjf c;'nL
13.3 cGo shf{sf] ;fFjf c;'nL
14 s'n afFsL shf{ 14.1 n3' Joj;fo shf{ aFfsL
14.2 n3' pBd÷lwtf] shf{ aFfsL
14.3 cGo shf{ aFfsL
15 efvf gf3]sf] shf{ /sd
16 efvf gf3]sf] C0fL ;+Vof
17 Aofh c;'nL /sd
18 c;'n x'g afFsL Aofh /sd
19 shf{ gf]S;fgL Joj:yf
20 s'n jrtstf{ ;+Vof
21 s'n lgIf]k /sd 21.1 clgjfo{ jrt lgIf]k
21.2 :j]lR5s jrt lgIf]k
21.3 qmlds (Recurring) jrt
21.4 ;j{;fwf/0fjf6 ;+sng u/]sf] jrt
21.4.1 jrt
21.4.1 d'2tL
21.5 cGo jrt lgIf]k
22 s'n jrt÷s'n shf{ -Ü_
23 n3' pBd shf{÷s'n shf{ -Ü_
tof/ ug]{ M k]z ug]{ M
;xL M ;xL M
gfd M gfd M
bhf{ M bhf{ M
ldlt M ldlt M
112
g]=/f=a}+s lgb]{zg kmf g+= 3(=*
================================= lnld6]8
Aofhb/ cg';f/sf] lgIf]ksf] ljj/0f -q}dfl;s_
====== ;fn ======== dlxgfsf] ljj/0f
?= xhf/df
qm=;=
lgIf]ksf] k|sf/
Aofh b/
/sd s}lkmot
Go"gtd clwstd efl/t
cf}ift
1 clgjfo{ jrt lgIf]k
2 :j]lR5s jrt lgIf]k
3 qmlds (Recurring) jrt
4 ;j{;fwf/0faf6 ;+sng u/]sf]
jrt
4.1 jrt
4.2 d'2tL
5 cGo jrt lgIf]k
tof/ ug]{ M k]z ug]{ M
;xL M ;xL M
gfd M gfd M
bhf{ M bhf{ M
ldlt M ldlt M
g]=/f=a}+s lgb]{zg kmf g+= 3(=(
===================================== lnld6]8
Aofhb/ cg';f/sf] shf{sf] ljj/0f -q}dfl;s_
====== ;fn ======== dlxgfsf] ljj/0f
?= xhf/df
qm=;= shf{sf] k|sf/
Aofh b/
/sd s}lkmot
Go"gtd clwstd
! s[lif
@ 3/]n' tyf n3' pBf]u
# ;]jf Jofj;fo
$ yf]s shf{
% cGo
s'n
tof/ ug]{ M k]z ug]{ M
;xL M ;xL M
gfd M gfd M
bhf{ M bhf{ M
ldlt M ldlt M
113
g]=/f=a}+s lgb]{zg kmf=g+= 3(=!(s
sd{rf/L ;+Vof ;DaGwL zfvfut ljj/0f
======================= lnld6]8
cw{–jflif{s ljj/0f
======;fn ======dlxgf -d;fGt_
l;=
g+=
zfvf
sf]8
zfvfsf]
gfd
s'n
sd{rf/Lsf]
;+Vof
clws[t:t/
sd{rf/L
;xfos:t/
sd{rf/L
s/f/sf
sd{rf/L
cGo
sd{rf/L k'?if dlxnf
t];|f]
lnËL
!=
@=
==
==
g]=/f=a}+s lgb]{zg kmf=g+= 3(=!(v
;+:yfks z]o/wgLx?sf] ljj/0f
======================= lnld6]8
cw{–jflif{s ljj/0f
======;fn ======dlxgf -d;fGt_
l;=
g=
;+:yfkssf] gfd
a'jfs
f] gfd
xh'/a'jfs
f] gfd
>Ld
fg÷>Ld
ltsf] gfd
cfl;
|t kl/jf/sf ;b:ox?sf] gfd
9]ufgf
Gfu
l/stf g+=
gfu
l/stf hf/L ld
lt -j
if{÷dlxgf÷
lbg_
gfu
l/stf hf/L ePsf] lh
Nnf
kfg
g+=
z}lIfs
of]Uotf
;Dks{ g+=
k]zf
-;+:yfutsf] nflu_
s}lkmo
t
lhNnf
:yfg
Lo tx
j8f g+=
;+:yfs
f] gfd
b]z
k|lt
lglwsf] gfd
kb
!
@
===
114
g]=/f=a}+s lgb]{zg kmf=g+= 3(=@@
===============lnld6]8
k|d'v ;"rsfFÍ
sDtLdf ljut % jif{sf kl/;"rsx¿
ljj/0f ;"rsfÍ cf=a=
==========
cf=a=
==========
cf=a=
==========
cf=a=
==========
cf=a=
==========
24= v'b gfkmf÷s'n cfDbfgL k|ltzt k|ltzt
25= k|lt z]o/ cfDbfgL ¿=
26= k|lt z]o/ ahf/ d"No ¿=
27= d"No cfDbfgL cg'kft (PE Ratio) cg'kft
28= z]o/ k'FhLdf nfef+z -jf]g; ;lxt_ k|ltzt
29= z]o/ k'FhLdf gub nfef+; e'QmfgL k|ltzt
30= Aofh cfDbfgL÷shf{ tyf ;fk6 k|ltzt
31= sd{rf/L vr{÷s'n ;~rfng vr{ k|ltzt
32= s'n lgIf]k tyf ;fk6Ldf Aofh vr{ k|ltzt
33= ;6xL 36a6 cfDbfgL÷s'n cfDbfgL k|ltzt
34= sd{rf/L af]g;÷s'n sd{rf/L vr{ k|ltzt
35= v'b gfkmf÷shf{ ;fk6 k|ltzt
36= v'b gfkmf÷s'n ;DklQ cg'kft
37= s'n shf{÷lgIf]k k|ltzt
38= s'n ;~rfng vr{÷s'n ;DklQ k|ltzt
39= hf]lvd efl/t ;DklQdf k'FhLsf]ifsf] kof{Kttf
-s_ k|fylds k'FhL k|ltzt
-v_ k'/s k'FhL k|ltzt
-u_ s'n k'FhL sf]if k|ltzt
40= t/ntf (CRR) cg'kft
41= lgliqmo shf{÷s'n shf{ k|ltzt
42= Aofh b/ cGt/ (Weighted Average Interest
Rate Spread)
43= a's g]6jy{ ¿=
44= s'n z]o/ ;+Vof
45= s'n sd{rf/L ;+Vof
46= cGo
115
lgb]{zg kmf=g+=3!#=!
;j{;fwf/0faf6 ;d]t lgIf]k ;+sng ug]{ n3'ljQ ljQLo ;+:yfn] sfod /fVg' kg]{
clgjfo{ df}Hbft ;DaGwL ljj/)f
ldlt @) ===== ;fn ======== dlxgf ====== ut] b]lv @) ====== ;fn ========= dlxgf======== ut] ;Dd
clgjfo{ df}Hbft
k|of]hgsf] nflu s'n
lgIf]k df}Hbft
-s_
gub df}Hbft
clgjfo{
gub
cg'kft
Ü
-5_ =
[v÷c Ü]
b}lgs
?kdf
sfod
ul/Psf]
df}Hbft
k|ltzt
s'n
;fk
6L
-h_
clgjfo{
df}Hbft
sfod ug]{
b'O{ xKtf
g]kfn
/fi6«
a}+sdf
/x]sf]
df}Hbft
-u_
æsÆju{sf]
Ohfhtkq
k|fKt
a}+sdf
rNtL
vftfdf
/x]sf]
df}Hbft
-3_
v'b dfu{:y gub -ª_ ;/sf/L
C0fkq÷
artkqsf]
;fFjf
e'QmfgL
/sd
-r_
s'n
/sd
-v_ =
[u
+3+
ª+r]
clgjfo{
df}Hbft
u0fgf ug]{
cjlwsf] 7Ls
b'O{ xKtf
cufl8sf]
xKtf
/sd
gf]6
sf]ifdf
hDdf
ul/Psf]
/sd
-!_
gf]6
sf]ifaf6
lemlsPsf]
/sd
-@_
cGo
-#_
s'n
-!–@
+#_
cfOtaf/
cfOtaf/
;f]daf/
;f]daf/
d+unaf/
d+unaf/
a'waf/
a'waf/
ljxLaf/
ljxLaf/
z'qmaf/
z'qmaf/
zlgjf/
zlgjf/
cfOtaf/
cfOtaf/
;f]daf/
;f]daf/
d+unaf/
d+unaf/
a'waf/
a'waf/
ljxLaf/
ljxLaf/
z'qmaf/
z'qmaf/
zlgjf/
zlgjf/
s'n
cf};t -c_
ljj/0f k]z ug]{ clws[t
x:tfIf/ M
gfd / y/ M
bhf{ M
gf]6M clgjfo{ df}Hbft u0fgf ug]{ cjlwsf] 7Ls b'O{ xKtf cufl8sf] xKtf eGgfn] df}Hbft sfod ug'{kg]{ b'O { xKtf cjlwsf] klxnf] lbg
-cfOtjf/_ sf] 7Ls b'O{ xKtf cuf8L -cfOtjf/_ sf] lbgb]lv z'? x'g] xKtf ;Demg' kb{5 . pbfx/0fsf] nflu @)&#÷^÷@ ut] b]lv *
ut];Ddsf] cf};t lgIf]ksf cfwf/df @)&#÷^÷!^ ut] b]lv @( ut];Dd cf};t df}Hbft sfod ug'{kg]{5 .
116
lgb]{zg kmf=g+= 3!#=@
;j{;fwf/0faf6 lgIf]k ;+sng gug]{ n3'ljQ ;+:yfsf nflu
clgjfo{ df}Hbft tyf t/n ;DklQ ;DaGwL ljj/0f
-dfl;s_
@) === ;fn === dlxgf
ut]
cl3Nnf]
dlxgfsf]
s'n lgIf]k
tyf
;fk6L
sf]if
cl3N
nf]
dlxgf
sf]
s'n
lgIf]k
g]kfn /fi6« a}+s jf
o; a}+saf6 s ju{sf]
Ohfhtkqk|fKt
;+:yfdf rNtL vftf
vf]nL hDdf u/]sf]
df}Hbft
cf�gf]
9's'6Ldf
/x]sf] gub
df}Hbft
;/sf/L
C0fkq
df
u/]sf]
nufgL
g]kfn /fi6«
a}+s
C0fkqdf
u/]sf]
nufgL
s ju{sf]
Ohfhtkq
k|fKt ;+:yfdf
lgIf]ksf] ?kdf
/x]sf] df}Hbft
C0fkq.
d'2tL
lgIf]k
/l;b shf{
-–_
s'n
t/n
;DklQ
!
@
#
$
%
^
&
*
(
!)
!!
!@
!#
!$
!%
!^
!&
!*
!(
@)
@!
@@
@#
@$
@%
@^
@&
@*
@*
@(
#)
#!
#@
s'n
cf};t
clgjfo{
gub÷
t/ntf
df}Hbft
k|ltzt
ldlt M clws[t
117
;j{;fwf/0faf6 ;d]t lgIf]k ;+sng ug]{ n3'ljQ ;+:yfsf nflu lgb]{zg kmf=g+= 3!#=#
j}wflgs t/ntf cg'kft -SLR_ ;DaGwL ljj/0f
-dfl;s_
@) === ;fn ==================== dlxgf .
ut]
;/sf/L
;'/If0f
kqdf
u/]sf]
nufgL
g]kfn /fi6«
a}+s / jfl0fHo
a}+sdf /x]sf]
/sd
9's'6Ldf
/x]sf] gub
df}Hbft
dfu]sf
jvt
k|fKt
x'g]
/sd
s'n
j}wflgs
t/ntf
ut]
;/sf/L
;'/If0f
kqdf
u/]sf]
nufgL
g]kfn /fi6«
a}+s /
jfl0fHo
a}+sdf /x]sf]
/sd
9's'6Ldf
/x]sf]
gub
df}Hbft
dfu]sf
jvt
k|fKt
x'g]
/sd
s'n
j}wflgs
t/ntf
! !&
@ !*
# !(
$ @)
% @!
^ @@
& @#
* @$
( @%
!) @^
!! @&
!@ @*
!# @(
!$ #)
!% #!
!^ #@
sfod u/]sf] cf};t j}wflgs t/ntf -s_
cl3Nnf] dlxgfsf] cGTodf /x]sf] :jb]zL lgIf]k bfloTj -v_
sfod ug'{ kg]{ j}wflgs t/ntf cg'kft -u_Ö -v_ x Ü
a9L÷gk'u /sd -3_ Ö -s_—-u_
gf]6 M
!= o; a}+ssf] ;fwf/0f vftfdf ePsf] df}HbftnfO{ dfq clgjfo{ df}Hbftdf u0fgf ul/g] 5 . o; a}+sdf ljz]if k|of]hgsf]
nflu vf]lnPsf] ljz]if vftf tyf ljb]zL d'b|f vftfdf /x]sf] /sdnfO{ o; k|of]hgsf] nflu u0fgf ul/g] 5}g . ;fy},
j}wflgs t/ntfdf clgjfo{ df}Hbft /sd u0fgf ubf{ dlxgfe/sf] cf};t df}Hbft /sd ;dfj]z ug'{ kg]{5 .
@= /fli6«o:t/ jfx]ssf n3'ljQ ljQLo ;+:yfx?n] dfu]sf jvt k|fKt x'g] u/L cGo a}+s tyf ljQLo ;+:yfx?df /fv]sf]
/sdnfO{ dfu]sf] avt k|fKt x'g] /sd lzif{sdf /fVg'kg]{ 5 .
ldlt M clws[t
118
cg';"rL 3 !$=!
zfvf÷sfof{no vf]Ng] n3'ljQ ljQLo ;+:yfn] g]kfn /fi6« a}+saf6 :jLs[ltsf] nflu k]z ug'{ kg]{ lgj]bgsf] 9fFrf
>L g]kfn /fi6« a}+s ldltM =======================
a}+s tyf ljQLo ;+:yf lgodg ljefu
afn'jf6f/, sf7df8f}+ .
ljifoM zfvf sfof{no vf]Ng] :jLs[lt af/] .
dxfzo,
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sfof{no÷PS6]G;g sfof{no vf]Ng] u/L o; n3'ljQ ljQLo ;+:yfsf] ;~rfns ;ldltsf] lg0f{o g+= ===== ldlt =================== af6
lg0f{o ePsf] x'Fbf To+xfsf] :jLs[ltsf] nflu cg'/f]w ub{5f}+ .
!= n3'ljQ ljQLo ;+:yfsf] gfd, 7]ufgf M
@= k|:tfljt zfvf :yfkgf ul/g] :yfg, lhNnfsf] gfd, 7]ufgf M
#= ;+:yfsf] ljj/0f
-s_ g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt ldlt M
-v_ ljQLo sf/f]af/ ;~rfng u/]sf] ldlt M
-u_ ;+:yfsf] 7Ls cl3Nnf] qodf;sf] r'Qmf k'FhL M
-3_ ;+:yfsf] s'n shf{ /sd M
-ª_ kl5Nnf] cf=j= sf] clGtd n]vfkl/Ifsjf6 k|dfl0ft s'n lgliqmo shf{ /sd / k|ltzt M
-r_ xfn;Dd ;~rfngdf /x]sf zfvf ;+Vof M
-5_ gofF zfvf sfof{no vf]n]kl5 x'g] zfvf ;+Vof M
$= zfvf sfof{no÷s]Gb|Lo sfof{no;Fu ;"rgf cfbfg k|bfgsf] nflu Joj:yf ul/Psf] ;"rgf k|ljlw (Networking) sf] ljj/0fM
%= ;j{;fwf/0f z]o/ hf/L u/]sf] ldlt M
^= q}dfl;s k'FhLsf]ifsf] k|ltzt M
qodf; k|fylds k'FhL k|ltzt k'FhLsf]if k|ltzt
@)&== c;f/
@)&== c;f]h
@)&== k';
@)&== r}t
(= k'FhL of]hgf adf]lhd÷g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd kl5Nnf] cf=a= sf] cGTodf,
-s_ k'/f x'g' kg]{ r'Qmf k'FhL M
-v_ xfn sfod /x]sf] r'Qmf k'FhL M
!)= ;+:yfsf] sfo{If]qsf] ljj/0f M
!!= zfvf sfof{no vf]Ng] lg0f{odf ;+nUg /x]sf kbflwsf/Lx?sf] ljj/0f,
-s_ ;~rfns ;ldltsf kbflwsf/Lx? M
-v_ k|d'v sfo{sf/L clws[t÷sDkgL ;lrj M
gf]6 M ;DefJotf cWoog ljj/0fdf lgb]{zgdf plNnlvt ljifox? clgjfo{?kdf pNn]v ug'{ kg]{ .
;fy}, o; a}sn] zfvf sfof{no ;~rfng ug]{ ldltdf ;d]t dfly plNnlvt ;Dk"0f{ zt{ tyf Joj:yfx? kfngf ug]{5f} . dfly
plNnlvt ljj/0fx? 7Ls ;fFrf] xf], s'g} ljj/0fdf km/s k/]df k|rlnt sfg'g tyf To; a}+ssf] zfvf sfof{no vf]Ng] ;DaGwdf tf]lsP
adf]lhdsf] ;hfo÷sf/afxL ePdf d~h'/L ePsf] Joxf]/f cjut u/fpFb5f}+ .
119
g]=/f= a}+s lgb]{zg kmf=g+= 3!%=!
===================================== lnld6]8
cf};t Aofhb/ cGt/ -dfl;s_
@)==== ;fn ===== dlxgf
/sd -?=_
ut] shf{÷;fk6 /sd lgIf]k ;fk6L
1
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Dffl;s cf};t -?=_
dfl;s Aofh cfDbfgL÷Aofh vr{ -?=_
cf}ift Aofhb/ -k|ltztdf_
Aofhb/ cGt/ -k|ltztdf_
120
lgb]{zg kmf=g+= 3 !&=!
=================ln=
ljkGg ju{df k|jfx x'g] u/L k|fKt ;fk6L tyf ;f]sf] nufgL ljj/0f -q}dfl;s_
@)====;fn =====dlxgfdf cGt qodf;sf]
qm=;= ;fk6 lbg] ;+:yfsf]
gfd ;fk6 lnPsf] ldlt
cl3Nnf] qodf;sf]
afFsL ;fk6 /sd s}lkmot
!
@
#
==
==
cl3Nnf] qodf;df s'n ;fk6L /sd -s_
cl3Nnf] qodf;sf] s'n ;fk6L /sddWo] o; qodf;df r'Qmf
ePsf] /sd -v_
o; qodf;sf] cGt;Dddf /x]sf] s'n shf{ /sd -u_
sd÷-a9L_ nufgL /sd -s–v–u_
121
cg';"rL 3 @@=!
LONG FORM AUDIT REPORT
Of
………………….…………………. LIMITED
For the year ended ….. Ashad 20…
(Corresponding to …..July 20…)
Auditor:
…………………………………
M/s …………………………………
……………………….
122
1. AUDIT APPROACH
1.1 Brief description of the Audit plan with focus on the following areas, at minimum:
• Declaration of Independence of Audit Firm and Members
• Standards followed
• Composition of the audit team
• Audit schedule
1.2 Brief description of the Audit process and procedures
• Audit areas' Risk Assessment
• Audit procedures adapted to mitigate identified Audit Risks
• Quality control mechanism
1.3 Brief description of the Sampling Procedure and sample size
• Sampling methodology
• Sample size
• Use of system based approaches
1.4 Remarks on the execution of audit plan
• Execution of audit and the audit plan
• Problems encountered during the audit, if any
• Limitations of scope of Audit, if any.
2. RISK MANAGEMENT SYSTEMS
Opinion on the following:
2.1 Credit Risk Management Systems
2.1.1 Brief description and comment on the adequacy of credit appraisal systems,
2.1.2 Brief description and comment on the adequacy of credit monitoring systems,
2.1.3 Brief description and comment on the adequacy of the credit recovery systems,
2.1.4 Adequacy of Policies and procedure for Write off of Loans,
2.1.5 Adequacy of Policies, guidelines and Controls over Off Balance Sheet Items.
2.1.6 Comment on the concentrations in the credit and investment portfolio,
2.1.7 Risk Management Committees and their effectiveness,
2.1.8 Overall audit opinion on Credit risk management.
2.2 Market Risk (Interest Rate, Liquidity and Foreign Exchange) Management Systems
2.2.1 Adequacy of policies, procedures and guidelines for the market risk management.
2.2.2 Adequacy of the system for measuring, monitoring and mitigation of Market risk.
2.2.3 Risk Management Committees and their effectiveness
2.2.4 Overall audit opinion on Market & liquidity risk management.
2.3 Operational Risk Management System
2.3.1 Adequacy of policies, procedures and guidelines for the Operational risk management.
2.3.2 Adequacy of the system for measuring, monitoring and mitigation of Operational Risk.
2.3.3 Risk Management Committees and their effectiveness
2.3.4 Overall audit opinion on Operational risk management.
3. INTERNAL CONTROL SYSTEMS
Opinion on the following areas:
3.1 Effectiveness of the Audit committee
3.2 Effectiveness of the Internal Audit Function
3.3 Rectification of the deficiencies identified in the previous internal and external audit reports
3.4 Adequacy of the controls in Credit operations
3.5 Adequacy of the controls in Treasury operations
3.6 Adequacy of the controls in Branch operations
3.7 Adequacy of control over Nostro Bank Operations
3.8 Adequacy of the controls in procedures related to expenditure
3.9 Adequacy of the control over fixed assets.
3.10 Adequacy of the Management Information System (MIS)
3.11 Adequacy of controls over e-banking
3.12 Adequacy of controls in Information Technology and related support functions.
3.13 Effectiveness of the Inter-branch and agency Reconciliation function
3.14 Adequacy of controls to prevent and/or minimize Fraud and forgeries
3.15 Instances of Fraud and Forgery in the review period
123
3.16 Other Control Issues, if any
3.17 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
4.1 Nepal Rastra Bank Act 2058
State whether the conditions as stipulated in Section 86 of Nepal Rastra Bank Act 2058 prevails,
if yes please specify.
4.2 Bank and Financial Institution Act 2073
4.2.1 Whether fees and benefits of Chairman and board members are as specified in
AOA/MOA
4.2.2 Appointment, qualification and benefits of the chief executive
4.2.3 Profit Appropriation to General Reserve
4.2.4 Appropriation to Exchange Fluctuation Reserve
4.2.5 Distribution of Dividend
4.2.6 Whether the activities are within the scope as defined by BAFIA?
4.2.7 Whether prohibited activities are being pursued?
4.2.8 Control & notification of dormant deposit accounts and unclaimed dividend
4.3 Foreign Exchange Rules and Regulations (applicaple if any)
4.3.1 Whether foreign exchange transactions are properly recorded and reported in a timely
manner.
4.3.2 Whether transactions of Indian currency are made as per circulars.
4.4 Minimum Capital fund (Directive No. 1)
4.4.1 Computation of Core Capital, Supplementary Capital and Capital Fund
4.4.2 Computation of Risk Weighted Assets
4.4.3 Comment on the Capital Plan
4.4.4 Overall opinion on capital adequacy
4.5 Loan Classification and Loan Loss Provisioning (Directive No.2)
4.5.1 Comment on the Assets Quality and Classification
4.5.2 Adequacy of Loan Loss Provisions
4.5.3 Loan Classification and loan loss provision in respect of loan against personal/corporate
guarantees
4.5.4 Whether the adjustment and Write back of loan loss provision comply with the provisions
of the directive
4.5.5 Overall opinion on Loan classification & provisioning
4.6 Cedit Lending Limit (Directive No.3)
4.6.1 Bank's procedures to identify a group of related borrowers
4.6.2 Comment on the Facilities in excess of Single Obligor Limits, if any
4.6.3 Loan Loss Provision in case of borrowers availing facilities in excess of the SOL
4.7 Acounting Policy & Format of the Financial Statement (Directive No.4)
4.7.1 Comment on the Consistency of the Accounting Policies and financial reporting
framework.
4.7.2 Recognition of interest income from loans and advances
4.7.3 Reconciliation of Interest Receivable and Interest Suspense
4.7.4 Recognition of other interest, fees and commission and expenses.
4.7.5 Publication of annual accounts and periodical highlights
4.7.6 Non-compliance/deviations in accounting policies followed as compared to prescribed
accounting policies by NRB/Nepal Accounting Standard
4.8 Risk Minimization (Directive No 5)
4.8.1 Mechanisms to minimize liquidity risk
4.8.2 Use of GAP Analysis and other mechanisms to measure and manage interest rate risk
4.8.3 Mechanisms to minimize foreign exchange risk
124
4.9 Corporate Governance (Directive No.6)
4.9.1 Formulation and implementation of required plans, policies and guidelines
4.9.2 Code of conduct of Directors, Chief Executive and Employees
4.9.3 Cases of conflict of interest of Directors, Chief Executive and Employees
4.9.4 Mechanism to identify related pjrties promoters, directors or senior management.
4.9.5 Lending to directors, chief executive, employees (except as per employee rules) and their
related pjrties, if any
4.9.6 Level of Corporate governance and compliance of directives related to corporate
governance.
4.10 Implementation of Supervisory Findings (Directive No.7)
Auditor's finding on the status of compliance of directions given by NRB based on its onsite
inspections and offsite supervision.
4.11 Investments (Directive No.8)
4.11.1 Investments in unlisted companies
4.11.2 Investment in companies with financial interest
4.11.3 Investment in shares of other bank/FIs
4.11.4 Investment in shares and debentures exceeding the limits
4.11.5 Review of the investment portfolio
4.11.6 Adequacy of provisioning requirements
4.11.7 Adequacy of investmet adjustment fund requirements
4.12 Reporting Requirements (directive No.9)
Comment upon the reliability of mechanism used for NRB reporting and the accuracy of such
returns
4.13 Sale or Transfer of Promoters Share (Directive No. 10)
4.13.1 Sale or transfer against the statutory requirements
4.13.2 Sale or pledge of promoter shares, during the lock-in period
4.13.3 Where the promoter of the institition is an entity, unauthorized transfer of ownership of
such entity.
4.13.4 Where the promoter of the institution is an entity, the availability of audited financial
statement of such entity for verification.
4.14 Credit Information (Directive No.12)
4.14.1 Mechanism to obtain required information from borrowers
4.15 Cash Reserve/Statutory Liquidity Requirement (Directive No. 13)
4.15.1 Comment on any exceptions on the maintenance of CRR as stipulated by the directive
4.15.2 Comment on any exceptions on the maintenance of SLR as stipulated by the directive
4.16 New Branch/Office Operation (Directive No. 14)
4.16.1 Unauthorized branches/offices/counters
4.16.2 Unauthorized transactions
4.17 Interest Rates (Directive No. 15)
4.17.1 Interest rate determination procedures
4.17.2 Mechanism to determine cost of fund, yield on earning assets and interest spread
4.17.3 Publication of interest rates
4.18 Mobilization of Financial Resources (Directive No. 16)
4.18.1 Concentration of deposits
4.18.2 Resource mobilization beyond the limit
4.18.3 Issuance of debenture and other debt instruments
4.19 Amount receive for Deprived Sector Lending (Directive No.17)
4.19.1 Comment on the exceptions observed in the deprived sector lending
4.19.2 Monitoring mechanism for utilization of deprived sector lending on a half yearly basis
4.20 Expansion, Contraction and Merger (Directive No.18)
4.20.1 Fulfillment of the specified requirements for upgradation by the financial institution,
where applicable.
4.20.2 Whether the minimum capital, capital structure meet the stipulated pre-requisite
conditions for merger and/or acquisition, where applicable.
4.20.3 Trading status of stocks in the stock exchange.
4.20.4 Compliance of regulatory provisions on the Merger including Fit & Proper Test
mentioned in BAFIA, 2063 NRB Act, 2058 and Directives.
4.20.5 Overall opinion on Expansion, Constraction and Merger.
125
4.21 Know Your Customer, KYC (Directive No.19)
4.21.1 KYC norms formulated and followed.
4.21.2 Adequacy of mechanism, procedures and documents for knowing the customer.
4.22 E-banking Directives (Directive No.21)
4.22.1 E-banking policies and procedures formulated and followed.
4.22.2 Adequacy of security maintained in the e-banking trasactions.
4.22.3 Adequacy of conditions on bilateral agreement with agents and third pjrty.
4.23 Miscellaneous Directives (Directive No.22)
4.23.1 Whether insurance agency service offered to its clients.
4.23.2 Authenticity of computer software used.
4.23.3 Preparation of documents in the devnagari script of Nepali language as stipulated in the
directives.
4.23.4 Compliance of taxation, including TDS, and mandatory provisions made by fiscal policy
of Government of Nepal.
4.23.5 Compliance of regulations and laws with respect to Auction.
4.23.6 Use of Refinancing Facilities availed by the NRB made as per the agreement.
4.24 Transparency and level of economy in the capital and operating expenditures.
4.25 Compliance with internal rules, regulations and guidelines
Comment on the overall state of compliance with the internal rules, regulations and guidelines.
4.26 Overall compliance of laws, regulations, circulars, directives and guidelines.
Comment on the overall state of compliance with the laws, regulations, circulars, directives &
guidelines.
5. OTHERS
5.1 Whether guarantees, all other contingent liabilities and off balance sheet exposures are properly
recorded and disclosed
5.2 Whether banks have entered into any contracts with related pjrties including the promoters,
directors, shareholders holding more than 1% and their undivided family
5.3 Compliance of pre-requisite conditions for Purchase of fixed assets
5.4 Any comments or issues, which the auditor feels appropriate to be communicated to the
supervisor and is not covered by the above.
6. CONCLUSION
6.1 Type of Audit opinion expressed in the final audit Report
6.1.1 Unqualified
6.1.2 Qualified
6.1.3 Adverse
6.1.4 Disclaimer
6.2 Main reason for the qualified, adverse or disclaimer opinion on the financial statement produced,
where applicable.
6.3 Areas of operation where it is exposed to excessive risk
6.4 The risk areas where FI has not been able to properly address these risks
6.5 Comment on the Major Problems faced by the FI
6.6 Overall opinion of the auditor on the operation and financial standing of the FI
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