g]kfn /fi6« a}+sjf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt

;+:yfx?nfO{ hf/L ul/Psf]

PsLs[t lgb]{zg – @)&^

-PsLs[t lgb]{zg, @)&% / ;f] kZrft ldlt @)&^ sflQs !% ;Dd hf/L ePsf
kl/kq÷lgb]{zg ;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

qm=;+= ljifo k[i7 ;+Vof

1 Go"gtd k'FhLsf]if ;DaGwL Joj:yf 3

2 shf{÷;fk6sf] juL{s/0f / shf{ gf]S;fgL ;DaGwL Joj:yf 94

3 Psn u|fxs tyf If]qut shf{ ;fk6 / ;'ljwfsf] ;Ldf lgwf{/0f ;DaGwL Joj:yf 141

4 n]vfgLlt tyf ljQLo ljj/0fx?sf] 9fFrf ;DaGwL Joj:yf 151

5 hf]lvd Joj:yfkg ug]{ ;DaGwL Joj:yf 225

6 ;+:yfut ;'zf;g ;DaGwL Joj:yf 235

7 ;'kl/j]IfsLo lgb]{zg nfu" ug]{ sfo{ tflnsf ;DaGwL Joj:yf 256

8 nufgL tyf ;xfos sDkgL ;DaGwL Joj:yf 258

9 tYofÍ ljj/0f ;DaGwL Joj:yf 263

10 ;+:yfks ;]o/ gfd;f/L jf vl/b÷laqmL jf xs x:tfGt/0f ;DaGwL Joj:yf 301

11 ;x–ljQLos/0f shf{ ;DaGwL Joj:yf 310

12 shf{ ;"rgf tyf sfnf];"rL ;DaGwL Joj:yf 315

13 clgjfo{ df}Hbft÷j}wflgs t/ntf ;DaGwL Joj:yf 336

14 zfvf÷sfof{no vf]Ng] ;DaGwL Joj:yf 342

15 Aofhb/ ;DaGwL Joj:yf 351

16 ljQLo ;|f]t ;+sng ;DaGwL Joj:yf 361

17 ljkGg ju{ tyf tf]lsPsf pTkfbgzLn If]qdf k|jfx ug'{kg]{ shf{ ;DaGwL Joj:yf 367

18 :t/f]Gglt x'g], sfo{If]q lj:tf/ jf ;+s'rg tyf ufEg]÷ufleg] ;DaGwL Joj:yf 377

19 ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgjf/0f ;DaGwL Joj:yf 389

20 ljQLo u|fxs ;+/If0f tyf ljQLo ;fIf/tf ;DaGwL Joj:yf 412

21 ljljw Joj:yf ;DaGwdf 416


 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu

O=k|f=lgb]{zg g+= !÷)&^

Go"gtd k'FhLsf]if ;DaGwL Joj:yf

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] sfod ug'{ kg]{ Go"gtd k'FhLsf]if ;DaGwdf
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 .
!= sfod ug'{ kg]{ Go"gtd k'FhLsf]if
Ohfhtkqk|fKt ;+:Yffn] cfgf] s'n hf]lvd efl/t ;DklQsf] cfwf/df b]xfo adf]lhd Go"gtd k'FhLsf]if
cg'kft sfod ug'{ kg]{5 .
hf]lvd efl/t ;DklQsf] cfwf/df sfod /fVg' kg]{ Go"gtd k'FhLsf]if
;+:yf -k|ltzt_
k|fylds k'FhL k'FhLsf]if
æsÆ ju{ Capital Adequacy Framework, 2015 adf]lhd
ævÆ / æuÆ ju{ Capital Adequacy Framework, 2007 (Updated July 2008) adf]lhd

jfl0fHo a}+sx?n] cf=a= @)&^÷&& b]lv Capital Adequacy Faramework 2015 df Joj:yf
ePadf]lhdsf] Countercyclical Buffer sfod ug'{ kg]{5 . o:tf] akm/ Common Equity Tier 1
sf] k'FhLsf]ifaf6 sfod ug'{ kg]{ 5 .
cf=a= @)&^÷&& sf] nflu Countercyclical Buffer sf] cg'kft s'n hf]lvd efl/t PS;kf]h/sf] @
k|ltzt tf]lsPsf] 5 . o:tf] akm/ @)&& c;f/d;fGt;Dddf sfod u/L ;Sg' kg]{ 5 . pQm
;dofjlw;Dddf akm/ k'FhLsf]if sfod gu/]df cf=a= @)&^÷&& sf] d'gfkmfaf6 gub nfef+z -af]g;
;]o/df nfUg] s/ k|of]hg afx]s_ ljt/0f ug{ kfOg] 5}g .
@= k'FhLsf]if
k'FhLsf]if eGgfn] k|fylds k'FhL / k'/s k'FhLsf] of]u ;Demg' kb{5 .
æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?n] k'FhLsf]ifsf] u0fgf ;+nUg cg';"rL !=! df Joj:yf ePsf] Capital
Adequacy Framework, 2015 adf]lhd ug'{ kg]{5 . ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfn]
k'FhLsf]ifsf] u0fgf ;+nUg cg';"rL !=@ df Joj:yf ePsf] Capital Adequacy Framework, 2007
(Updated July 2008) cg';f/ ug'{ kg]{5 .

#= k'FhLsf]if ;DaGwdf k7fpg' kg]{ ljj/0fx?

Ohfhtkqk|fKt a}+s÷ljQLo ;+:yfx?n] h'g;'s} avt klg tf]lsPsf] cg'kftdf Go"gtd k'FhLsf]if sfod
ug'{ kg]{5 . æsÆ ju{sf Ohfhtkqk|fKt ;+:yfn] cg';"rL !=! df Joj:yf eP adf]lhdsf] Capital
Adequacy Framework, 2015 tyf ævÆ / æuÆ ju{sf ljQLo ;+:yfx?n] cg';"rL !=@ df Joj:yf
ePadf]lhd Capital Adequacy Framework, 2007 (Updated July 2008) adf]lhd k'FhLsf]ifsf]
ljj/0f k|To]s dlxgfsf] d;fGtsf] ljQLo ljj/0fx?sf] cfwf/df tof/ u/L cfGtl/s n]vfk/LIfsaf6

3
 k|dfl0ft u/fO{ o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu tyf ;DalGwt ;'kl/j]If0f ljefudf
k|To]s dlxgf ;dfKt ePsf] ldltn] !% lbg leq k7fO{ ;Sg' kg]{5 . dfl;s ?kdf cfGtl/s n]vfk/LIf0f
u/fP/ k]z ug{ g;s]df dfl;s ljj/0fdf ;f] Joxf]/f pNn]v kg]{5 . t/, qodf;sf] cGTosf] ljj/0f eg]
clgjfo{?kdf cfGtl/s n]vfk/LIfsaf6 k|dfl0ft u/fP/ g} k]z ug'{ kg]{5 .
o; a}+sdf k7fpg' kg]{ Capital Adequacy Framework 2015 cg';f/sf kmf/fd g+= ! b]lv ( /
Capital Adequacy Framework 2007 (updated July 2008) cg';f/sf kmf/fd g+= ! b]lv * ;Ddsf
ljj/0fx?sf] Excel Format tof/ kf/L o; a}+ssf] j]j;fO6df /flvPsf] x'Fbf ;f]xL Format df tYof+s
ljj/0fx? e/L o; a}+sdf k7fpg' kg]{ Joj:yf ul/Psf] 5 .
$= ICAAP dfu{bz{g ;DaGwdf
o; a}+saf6 hf/L Capital Adequacy Framework adf]lhd æsÆ ju{ / /fli6«o:t/sf ævÆ ju{sf
Ohfhtkqk|fKt ;+:yfn] klxrfg u/]sf hf]lvdsf cltl/Qm a}+s cg';f/sf] cGt/lglxt cGo hf]lvdx?
;d]t klxrfg u/L ;f] cg'?ksf] k'FhLsf]if sfod ug{ o;} ;fy ;+nUg Internal Capital Adequacy
Assesment Process (ICAAP) Guidelines hf/L ul/Psf] 5 . o;/L hf/L ul/Psf] ICAAP Guidelines
kfngf ug'{ ;DalGwt a}+ssf] st{Jo x'g]5 .
%= n]vfk/LIf0f u/fpg ;lsg]
k'FhLsf]if kof{Kt gePsf a}+s tyf ljQLo ;+:yfx?sf] Jofj;flos cj:yfaf/] hfgsf/L lng o; a}+sn]
cfjZos 7fg]df d"NofÍg n]vfk/LIf0f -Due Diligence Audit_ u/fpg ;Sg]5 / ;f] jfkt nfUg] vr{
;DalGwt ;+:yfn] g} e'StfgL ug'{ kg]{5 .
^= k'FhLsf]if ;DaGwL lgb]{zgx?sf] kfngf gePdf x'g] sf/jfxL
-s_ Ohfhtkqk|fKt ;+:yfx?n] k'FhLsf]if ;DaGwL lgb]{zgx?sf] kfngf gu/]df zL3| ;'wf/fTds sf/jfxL
;DaGwL ljlgodfjnL, @)&$ adf]lhdsf] sf/jfxL x'g]5 .
-v_ Ohfhtkqk|fKt ;+: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
k'FhLsf]if sfod ePsf] cfwf/df gub nfef+z tyf af]g; ;]o/ ljt/0f ug{ kfO{g] 5}g . of]
Joj:yfn] ;f] cfly{s jif{sf] cGTodf afx\o n]vfk/LIfsaf6 k|dfl0ft ljQLo ljj/0faf6 tf]lsPsf]
cg'kftdf Go"gtd k'FhLsf]if sfod ePsf] cfwf/df o; a}+ssf] :jLs[lt lnO{ af]g; ;]o/
3f]if0ff÷ljt/0f ug{ afwf kg]{ 5}g . o;/L af]gz ;]o/ ljt/0f ubf{ s/ k|of]hgsf nflu cfjZos
kg]{ /sd dfq gub nfef+z 3f]if0ff ug{ jf ljt/0f ug{ :jLs[lt lbg ;lsg]5 .
-u_ Ohfhtkqk|fKt ;+:yfx?n] s'g} cfly{s jif{sf] cGTodf afx\o n]vfk/LIfsaf6 k|dfl0ft ljQLo
ljj/0faf6 tf]lsPsf] cg'kftdf Go"gtd k'FhLsf]if sfod eP tfklg ;f] cfly{s jif{ ;dfKt ePsf]
ldltb]lv jflif{s ;fwf/0f ;efsf] :jLs[lt lng] ldlt;Ddsf] cjlwdf lz3| ;'wf/fTds sf/jfxL
sfof{Gjog eO{ ;f] ldlt;Dd km's'jf gePsf] cj:yfdf nfef+z tyf af]g; ;]o/ 3f]if0ff÷ljt/0f
ug{ kfO{g] 5}g .
&= vf/]hL / arfpm
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&% sf] Go"gtd k'FhLsf]if ;DaGwL Joj:yf O=k|f lgb]{zg g+= !÷)&% af6 hf/L
ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&^ c;f]h d;fGt ;Dd hf/L ePsf o;} ljifo;Fu
;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

4
 cg';"rL g+= !=!
Capital Adequacy Framework
2015

1. INTRODUCTION
1.1 BACKGROUND:
Prior to 1988, there was no uniform international regulatory standard for setting bank capital
requirements. In 1988, the Basel Committee on Banking Supervision (BCBS)1 developed the Capital
Accord, which is known as Basel I, to align the capital adequacy requirements applicable especially to
banks in G-10 countries. Basel I introduced two key concepts. First, it defined what banks could hold as
capital, as well as designating capital as Tier 1 or Tier 2 according to its loss-absorbing or creditor-
protecting characteristics. The second key concept introduced in Basel I was that capital should be held
by banks in relation to the risks that they face. The major risks faced by banks relate to the assets held on
balance sheet. Thus, Basel I calculated banks‟ minimum capital requirements as a percentage of assets,
which are adjusted in accordance with their riskiness and assigning risk weights to assets. Higher weights
are assigned to riskier assets such as corporate loans, and lower weights are assigned to less risky assets,
such as exposures to government.
The BCBS released the "International Convergence of Capital Measurements and Capital Standards:
Revised Framework", popularly known as Basel II, on June 26, 2004. This framework was updated in
November 2005 and a comprehensive version of the framework was issued in June 2006. Basel II builds
significantly on Basel I by increasing the sensitivity of capital to key bank risks. In addition, Basel II
recognizes that banks can face a multitude of risks, ranging from the traditional risks associated with
financial intermediation to the day-to-day risks of operating a business as well as the risks associated with
the ups and downs of the local and international economies. As a result, the framework more explicitly
associates capital requirements with the particular categories of major risks that banks face.
The Basel II capital framework also recognizes that large, usually internationally active banks have
already put in place sophisticated approaches to risk measurement and management based on statistical
inference rather than judgment alone. Thus, the framework allows banks, under certain conditions, to use
their own „internal‟ models and techniques to measure the key risks that they face, the probability of loss,
and the capital required to meet those losses. In developing the new framework, the Basel Committee
incorporated many elements that help to promote a sound and efficient financial system over and above
the setting of minimum capital requirements. Keeping this in mind, the Basel II framework incorporates
three complementary „pillars‟ that draw on the range of approaches to help ensure that banks are
adequately capitalized in commensurate with their risk profile.
The Basel Committee on Banking Supervision (BCBS) released a comprehensive reform package entitled
“Basel III: A global regulatory framework for more resilient banks and banking systems” (known as
Basel III capital regulations) in December 2010. Basel III reforms are the response of the Basel
Committee on Banking Supervision (BCBS) to improve the banking sector‟s ability to absorb shocks
arising from financial and economic stress, whatever the source, thus reducing the risk of spill over from
the financial sector to the real economy. Basel III reforms strengthen the bank-level i.e. micro prudential
regulation, with the intention to raise the resilience of individual banking institutions in periods of stress.

1
The Basel Committee on Banking Supervision is a committee of banking supervisory authorities that was established by the
central bank governors of the Group of Ten countries in 1975. It consists of senior representatives of bank supervisory
authorities and central banks from Belgium, Canada, France, Germany, Italy, Japan, Luxembourg, the Netherlands, Spain,
Sweden, Switzerland, the United Kingdom, and the United States. It usually meets at the Bank for International Settlements in
Basel, Switzerland where its permanent Secretariat is located.

5
Besides, the reforms have a macro prudential focus also, addressing system wide risks, which can build
up across the banking sector, as well as the procyclical amplification of these risks over time. These new
global regulatory and supervisory standards mainly seek to raise the quality and level of capital (Pillar 1)
to ensure that banks are better able to absorb losses on both a going concern and a gone concern basis,
increase the risk coverage of the capital framework, introduce leverage ratio to serve as a backstop to the
risk-based capital measure, raise the standards for the supervisory review process (Pillar 2) and public
disclosures (Pillar 3) etc. The macro prudential aspects of Basel III are largely enshrined in the capital
buffers. Both the buffers i.e. the capital conservation buffer and the countercyclical buffer are intended to
protect the banking sector from periods of excess credit growth.
The Basel Committee on Banking Supervision's (BCBS) recommendations on capital accord are
important guiding frameworks for the regulatory capital requirement to the banking industry all over the
world and Nepal is no exception. Realizing the significance of capital for ensuring the safety and
soundness of the banks and the banking system, at large, Nepal Rastra Bank (NRB) has developed and
enforced capital adequacy requirement based on international practices with an appropriate level of
customization based on domestic state of market developments.
With a view of adopting the international best practices, NRB has already issued the Basel III
implementation action plan and expressed its intention to adopt the Basel III framework, albeit in a
simplified form. In line with the international development and thorough discussion with the stakeholders,
evaluation and assessment of impact studies at various phases, this framework has been drafted. This
framework provides the guidelines for the implementation of Basel III framework in Nepal. The Basel III
capital regulations continue to be based on three-mutually reinforcing Pillars, viz. minimum capital
requirements, supervisory review of capital adequacy, and market discipline of the Basel II capital
adequacy framework.
1.2 OBJECTIVE:
The main objective of this framework is to develop safe and sound financial system by way of
sufficient amount of qualitative capital and risk management practices. This framework is intended
to ensure that each bank maintain a level of capital which,
(i) is adequate to protect its depositors and creditors.
(ii) is commensurate with the risk associated activities and profile of the banks.
(iii) promotes public confidence in the banking system.
1.3 PRE-REQUISITES:
The effective implementation of this framework is dependent on various factors. Some such pre-
requisites are:
(i) Implementation of Basel Core Principles for effective Banking Supervision
(ii) Adoption of the sound practices for the management of Operational Risk
(iii) Formulation and adoption of comprehensive risk management policy
(iv) Adherence to high degree of corporate governance
1.4 RESPONSIBILITY:
The board of directors of each bank shall be responsible for establishing and maintaining, at all
times, an adequate level of capital. The capital standards herein are the minimum that is acceptable
for banks that are fundamentally sound, well managed, and have no material financial or
operational weaknesses. Thus, banks are generally expected to operate above the limits prescribed
by this framework.

6
1.5 SCOPE OF APPLICATION:
This framework shall be applicable to all "A" Class financial institutions2 licensed to conduct
banking business in Nepal under the Bank and Financial Institution Act, 2073.
This capital adequacy framework shall be applicable uniformly to all "A" class financial institutions
on a stand-alone basis and as well as on a consolidated basis, where the bank is member of a
consolidated banking group. For the purpose of capital adequacy, the consolidated bank means a
group of financial entities, parent or holding company of which a bank is a subsidiary. All banking
and other relevant financial activities (both regulated and unregulated) conducted within a group
including a bank shall be captured through consolidation. Thus, majority owned or controlled
financial entities should be fully consolidated. If any majority owned subsidiary institutions are not
consolidated for capital purposes, all equity and other regulatory capital investments in those
entities attributable to the group will be deducted and the assets and liabilities, as well as third party
capital investments in the subsidiary will be removed from the bank‟s balance sheet for capital
adequacy purposes.
1.6 APPROACHES TO IMPLEMENTATION:
"International Convergence for Capital Measurements and Capital Standards: Revised Framework"
alias Basel II under Pillar 1, provides three distinct approaches for computing capital requirements
for credit risk and three other approaches for computing capital requirements for operational risk.
These approaches for credit and operational risk are based on increasing risk sensitivity and allow
banks to select an approach that is most appropriate to the stage of development of banks‟
operations.
The product and services offered by the Nepalese Banks are still largely conventional, in
comparison with other economies. This coupled with the various inherent limitations of our system
like the limitation of credit rating practices makes the advanced approaches like Internal Ratings
Based Approach or even Standardized Approach impractical and unfeasible. Thus, at this juncture,
this framework prescribes Simplified Standardized Approach (SSA) to measure credit risk while
Basic Indicator Approach and an indigenous Net Open Position Approach for measurement of
Operational Risk and Market Risk respectively.
1.7 IMPLEMENTATION OF ADVANCED APPROACHES:
This framework prescribes the simplest of the available approaches at the initial phase with a vision
to move onto more complex and risk sensitive approaches as the market gradually gains maturity.
Banks willing to adopt advanced approaches, even for internal purposes, should obtain prior written
approval from Nepal Rastra Bank on providing evidence that they have the resources and the
capability to adopt the proposed approaches.
A bank will not be allowed to choose to revert to a simpler approach once it has been approved for
a more advanced approach without supervisory approval. However, if a supervisor determines that
a bank using a more advanced approach no longer meets the qualifying criteria for an advanced
approach, it may allow the bank to revert to a simpler approach for some or all of its operations,
until it meets the conditions specified by the supervisor for returning to a more advanced approach.
1.8 TRANSITIONAL ARRANGEMENTS
In order to ensure smooth migration to Basel III without aggravating any near term stress,
appropriate transitional arrangements have been made. The transitional arrangements for capital
ratios will begin from Mid July, 2016 (Shrawan 2073). Capital ratios and deductions from

2
“A” class financial institutions refers to “Commercial Banks”

7
 Common Equity will be fully phased-in and implemented as on mid july, 2019. The phase-in
arrangements for banks are indicated in the following Table:

BASEL III in Nepal

Transition Period
( Mid July)
2015 2016 2017 2018 2019
Minimum Common Equity Capital Ratio 4.00% 4.50% 4.50% 4.50% 4.50%
Capital Conservation Buffer 1.00% 1.25% 1.50% 2.00% 2.50%
Minimum common equity plus capital
conservation buffer
5.00% 5.75% 6.00% 6.50% 7.00%
Minimum Tier 1 Capital
6.00% 6.00% 6.00% 6.00% 6.00%
(Excluding conservation buffer)
Minimum Total Capital
10.00% 9.75% 9.50% 9.00% 8.50%
Excluding conservation buffer)
Minimum Total Capital (including
conservation buffer ) 11.00% 11.00% 11.00% 11.00% 11.00%
Introduce
Counter Cyclical Buffers minimum 0-2.5% 0-2.5% 0-2.5% 0-2.5%
standard
Introduce Offsite Monitoring Migration
Leverage Ratio minimum 4.00% to
standard Pillar 1
Review Existing LCR LCR
Liquidity coverage ratio LCR 100%
Framework 100% 100%
Observation Introduce
Net stable funding ratio and Parallel Run minimum Implemented
standard
SIFI Measures NRB shall issue the regulation.

1.9 EFFECTIVE DATE:

All banks within the scope of this framework should adopt the prescribed approaches from Mid
July 2016 (Fiscal Year 2073/74). In order to ensure smooth transition to new approach prescribed
by this framework, a parallel run from Mid January 2016 (Poush End, 2072) to Mid July 2016
(Asar End, 2073) will be conducted. The banks are required to submit their capital adequacy report
to the Bank Supervision Department on a monthly basis. Based on the findings of the parallel run,
further amendments and modification will be incorporated in the framework wherever deemed
necessary.

2. REQUIREMENTS FOR CAPITAL FUNDS

2.1 DEFINITION OF CAPITAL:

The qualifying regulatory capital shall consist of the sum of the following components:
a. Tier 1 Capital (Core Capital)
A. Common Equity Tier 1 (CET1)

8
 B. Additional Tier 1 (AT1)
b. Tier 2 Capital (Supplementary Capital)

The detailed description of the components of regulatory capital and their elements are as follows:
I. Tier 1 Capital (Core Capital)
The key element of capital on which the main emphasis should be placed is Tier 1 (core)
capital, which is comprised of equity capital and disclosed reserves. This key element of capital
is the basis on which most market judgments of capital adequacy are made; and it has a crucial
bearing on profit margins and a bank's ability to compete.
The BCBS has therefore concluded that capital, for supervisory purposes, should be defined in
two tiers in a way, which will have the effect of requiring at least 50% of a bank's capital base
to consist of a core element comprised of equity capital and published reserves from post-tax
retained earnings.
In order to rank as Tier 1, capital must be fully paid up, have no fixed servicing or dividend
costs attached to it and be freely available to absorb losses ahead of general creditors. Capital
also needs to have a very high degree of permanence if it is to be treated as Tier 1.
Tier 1 Capital shall consist of Common Equity Tier 1 Capital and Additional Tier 1 Capital and
the sum of these two capital shall be total Tier 1 Capital.

A. Common Equity Tier 1 Capital

Common Equity is recognized as the highest quality component of capital and is the primary
form of funding which ensures that a bank remains solvent. Common Equity Tier 1 Capital
consists of the sum of the following elements:
(i) Common shares issued by the bank that meet the criteria for classification as common shares
for regulatory purposes;
(ii) Stock surplus (share premium) resulting from the issue of instruments included in
Common Equity Tier 1;
(iii) Statutory General Reserve;
(iv) Retained Earnings available for distribution to shareholders;
(v) Un-audited current year cumulative profit, after all provisions including staff bonus and
taxes as well as regulatory adjustments. Where such provisions and regulatory
adjustments are not made, this amount shall not qualify as Common Equity Tier 1 capital,
(vi) Capital Redemption Reserves created in lieu of redeemable instruments
(vii) Capital Adjustment reserves created in respect of increasing the capital base of the bank
(viii) Dividend Equalization Reserves;
(ix) Other free reserves if any
(x) Bargain purchase gain arises on merger and acquisitions. However, prior approval of
NRB is required for it to include in Common Equity Tier 1 Capital,
(xi) Any other type of instruments notified by NRB from time to time for inclusion in
Common Equity Tier 1 capitla; and
(xii) Less: Regulatory adjustments / deductions applied in the calculation of Common Equity

9
 Tier 1 capital.
Criteria for common shares issued by the bank for inclusion in Common Equity:
Common shares must meet the following criteria to be included in Common Equity Tier 1
Capital:
1. All common shares should be voting shares.
2. Represent the most subordinate claim in liquidation of the bank.
3. Be entitled to a claim on the residual assets which is proportional to its share of paid up
capital, after all senior claims have been repaid in liquidation (i.e. has an unlimited and
variable claim, not a fixed or capped claim).
4. Principal is perpetual and never repaid outside of liquidation (except discretionary
repurchases / buy backs or other means of effectively reducing capital in a discretionary
manner with the prior approval of NRB which is allowable under relevant law as well as
guidelines, if any, issued by NRB in the matter).
5. The bank does nothing to create an expectation at issuance that the instrument will be
bought back, redeemed or cancelled nor do the statutory or contractual terms provide any
feature which might give rise to such an expectation.
6. Distributions are paid out of distributable items. The level of distributions is not in any
way tied or linked to the amount paid up at issuance and is not subject to a contractual
cap (except to the extent that a bank is unable to pay distributions that exceed the level of
distributable items). As regards „distributable items‟, it is clarified that the dividend on
common shares will be paid out of the current year‟s profit and retained earnings only.
7. There are no circumstances under which the distributions are obligatory. Non-payment is
therefore not an event of default.
8. Distributions are paid only after all legal and contractual obligations have been met and
payments on more senior capital instruments have been made. This means that there are
no preferential distributions, including in respect of other elements classified as the
highest quality issued capital.
9. It is the paid up capital that takes the first and proportionately greatest share of any losses
as they occur. Within the highest quality capital, each instrument absorbs losses on a
going concern basis proportionately and pari passu with all the others.
10. The paid up amount is classified as equity capital (i.e. not recognised as a liability) for
determining balance sheet insolvency.
11. The paid up amount is classified as equity under the relevant accounting standards.
12. It is directly issued and paid up and the bank cannot directly or indirectly have funded the
purchase of the instrument. Banks should also not extend loans against their own shares.
13. The paid up amount is neither secured nor covered by a guarantee of the issuer or related
entity nor subject to any other arrangement that legally or economically enhances the
seniority of the claim.
14. Paid up capital is only issued with the approval of the owners of the issuing bank, either
given directly by the owners or, if permitted by applicable law, given by the Board of
Directors or by other persons duly authorized by the owners.
15. Paid up capital is clearly and separately disclosed in the bank‟s balance sheet.

10
B. Additional Tier 1 Capital
Additional Tier 1 Capital mainly include the instruments either classified as equity under
relevant accounting standards but are not the common equity share and hence not includible in
common equity tier 1 or the instrument which are classified as liabilities under relevent
accounting standards, however it is includible in additional tier 1 capital. Under Basel III non-
common equity elements to be included in Tier 1 capital should absorb losses while the bank
remains a going concern. Towards this end, one of the important criteria for Additional Tier 1
instruments is that these instruments should have principal loss absorption through either (i)
conversion into common shares at an objective pre-specified trigger point or (ii) a write-down
mechanism which allocates losses to the instrument at a pre-specified trigger point. Banks
should not issue Additional Tier 1 capital instruments to the retail investors.
Additional Tier 1 capital consists of the sum of the following elements:
(i) Perpetual Non Cumulative Preference Share (PNCPS) and Perpetual Debt Instruments
(PDI) issued by the bank that meet the criteria for inclusion in Additional Tier 1 capitla;
(ii) Stock surplus (share premium) resulting from the issue of PNCPS instruments included in
Additional Tier 1 capitla; and
(iii) Less: Regulatory adjustments / deductions applied in the calculation of Additional Tier 1
capital.

Criteria for Instruments issued by the bank for inclusion in Additional Tier 1:
Perpetual Non Cumulative Preference Share (PNCPS) and Perpetual Debt Instruments (PDI)
issued by the bank must meet the following criteria to be included in Additional Tier 1 Capital:
1. The instruments should be issued by the Bank (i.e. not by any „Special Purpose Vehicle‟
etc. set up by the bank for this purpose) and fully paid up.
2. The claim of investors of the instruments shall be:
(A) In case of Perpetual Non Cumulative Preference Shares:
(i) Superior to the claims of investors in equity shares; and
(ii) Subordinated to the claims of PDIs, all Tier 2 regulatory capital
instruments, depositors and general creditors of the bank.
(B) In case of Perpetual Debt Instruments:
(i) Superior to the claims of investors in equity shares and perpetual non-cumulative
preference shares;
(ii) Subordinated to the claims of depositors, general creditors and subordinated debt
of the bank;
3. The instruments should be neither secured nor covered by a guarantee of the issuer or
related entity or other arrangement that legally or economically enhances the seniority of
the claim vis-à-vis bank creditors
4. The instruments should be perpetual, ie there is no maturity date and there are no step-ups
or other incentives to redeem
5. The Instruments may be callable at the initiative of the issuer. This means that the
instruments shall not be issued with “Put Option”. However, banks may issue instruments
with a “Call Option” at a particular date subject to following conditions:

11
 a) The call option on the instrument is permissible after ten years of issuance;
b) To exercise a call option a bank must receive prior approval of NRB;
c) A bank must not do anything which creates an expectation that the call will be
exercised; and
d) Banks must not exercise a call unless:
i. The bank replaces the called instrument with capital of the same or better quality
and the replacement of this capital is done at conditions which are sustainable for
the income capacity of the bank; or
ii. The bank demonstrates that its capital position is well above the minimum
capital requirements after the call option is exercised.
6. Any repayment of principal (eg through repurchase, buy-back or redemption) must be with
prior approval of NRB and banks should not assume or create market expectations that
supervisory approval will be given. Banks may repurchase / buy-back / redeem the
instruments only if:
(a) The bank replaces such instrument with capital of the same or better quality and
the replacement of this capital is done at conditions which are sustainable for the
income capacity of the bank; or
(b) The bank demonstrates that its capital position is well above the minimum capital
requirements after the repurchase / buy-back / redemption.
7. Dividend/coupon discretion:
a. the bank must have full discretion at all times to cancel distributions/payments,
b. cancellation of discretionary payments must not be an event of default,
c. banks must have full access to cancelled payments to meet obligations as they fall due;
and
d. cancellation of distributions/payments must not impose restrictions on the bank except in
relation to distributions to common stockholders.
8. Dividends/coupons must be paid out of „distributable items‟:
As regards „distributable items‟, it is clarified that the dividend on perpetual non-
cumulative preference shares (PNCPS) will be paid out of current year‟s profit only.
In case of coupon on perpetual debt instruments (PDI), it is clarified that if the payment of
coupons on perpetual debt instrument (PDI) is likely to result in losses in the current year,
their declaration should be precluded to that extent.
Dividend on PNCPS and coupons on PDI should not be paid out of retained earnings /
reserves. In other words, payment of dividend/coupons should not have the effect of
reducing retained earnings / reserves.
9. The instrument cannot have a credit sensitive dividend/coupon feature, that is a
dividend/coupon that is reset periodically based in whole or in part on the banking
organization's credit standing.
10. The dividend/coupon shall not be cumulative. i.e., dividend/coupon missed in a year will
not be paid in future years, even if adequate profit is available and the level of CAR
conforms to the regulatory minimum. When dividend/coupon is paid at a rate lesser than
the prescribed rate, the unpaid amount will not be paid in future years, even if adequate
profit is available and the level of CAR conforms to the regulatory minimum.

12
 11. The instrument cannot contribute to liabilities exceeding assets if such a balance sheet test
forms part of requirement to prove insolvency by any law or otherwise.
12. Instruments classified as liabilities for accounting purposes must have principal loss
absorption through either (i) conversion to common shares at an objective pre-specified
trigger point or (ii) a write-down mechanism which allocates losses to the instrument at a
pre-specified trigger point. The write-down will have the following effects:
a. Reduce the claim of the instrument in liquidation;
b. Reduce the amount re-paid when a call is exercised; and
c. Partially or fully reduce coupon/dividend payments on the instrument.
13. Neither the bank nor a related party over which the bank exercises control or significant
influence (as defined under relevant Nepal Financial Reporting Standards) can have
purchased the instrument, nor can the bank directly or indirectly have funded the purchase
of the instrument
14. The instrument cannot have any features that hinder recapitalization, such as provisions that
require the issuer to compensate investors if a new instrument is issued at a lower price
during a specified time frame.
II. Tier 2 (Supplementary) Capital
The Supplementary (Tier 2) Capital includes reserves which have been passed through the profit
and loss account and all other capital instruments eligible and acceptable for capital purposes.
Elements of the Tier 2 capital will be reckoned as capital funds up to a maximum of 100 percent
of Tier 1 capital arrived at, after making regulatory adjustments/deductions. In case, where the
Tier 1 capital of a bank is negative, the Tier 2 capital for regulatory purposes shall be considered
as zero and hence the capital fund, in such cases, shall be equal to the core capital.
The Tier 2 Capital consists of the sum of the following elements:
(i) Preference Share Capital Instruments [Perpetual Cumulative Preference Shares (PCPS) /
Redeemable Non-Cumulative Preference Shares (RNCPS) / Redeemable Cumulative
Preference Shares (RCPS)] issued by the bank with the maturity of 5 years or above;
(ii) Subordinated term debt fully paid up with a maturity of 5 years or above; unsecured and
subordinated to the claim of other creditors, free of restrictive clauses and not redeemable
before maturity. Since, subordinated term debt is not normally available to participate in
the losses; the amount eligible for inclusion in the capital adequacy calculations is limited
to 50% of core capital. Moreover, to reflect the diminishing value of these instruments as
a continuing source of strength, a cumulative discount (amortization) factor of 20% per
annum shall be applied for capital adequacy computations, during the last 5 years to
maturity.
(iii) Hybrid capital instruments combine certain characteristics of debt and certain
characteristics of equity. Each such instrument has a particular feature, which can be
considered to affect its quality as capital. Where these instruments have close similarities
to equity, in particular when they are able to support losses on an ongoing basis without
triggering liquidation, they may be included in Tier 2 capital with approval from Nepal
Rastra Bank.
(iv) Stock surplus (share premium) resulting from the issue of instruments included in Tier 2
capitla;
(v) General loan loss provision limited to a maximum of 1.25% of total Credit Risk

13
 Weighted Exposures. General loan loss provision refers to provisions or loan- loss
reserves held against future, presently unidentified losses are freely available to meet
losses which subsequently materialize and therefore qualify for inclusion in Tier 2
Capital. However, impairment loss booked under NFRS as per Incurred Loss Model shall
not be eligible to be included in Tier 2 Capital as the impairment is recognized on loss
incurred and not for the future.
Loan loss provision created on pass loan as per regulatory requirement shall be eligible
for inclusion Tier 2 Capital.
(vi) Exchange equalization reserves created by banks as a cushion for unexpected losses
arising out of adverse movements in foreign currencies.
(vii) Investment adjustment reserves to the extent created out of retained earning i.e.
appropriation of profit.
(viii) Any other type of instruments notified by NRB from time to time for inclusion in Tier 2
capital
(ix) Less: Regulatory adjustments / deductions applied in the calculation of Tier 2 capital .

Criteria for Instruments issued by the bank for inclusion in Tier 2 Capital:
Preference Share Capital Instruments [Perpetual Cumulative Preference Shares (PCPS) /
Redeemable Non-Cumulative Preference Shares (RNCPS) / Redeemable Cumulative Preference
Shares (RCPS)], Subordinated Term Debt and Hybrid Capital Instrument issued by the bank
must meet the following criteria to be included in Tier 2 Capital:
1. The instruments should be issued by the Bank (i.e. not by any „Special Purpose Vehicle‟
etc. set up by the bank for this purpose) and fully paid up.
2. These instruments could be either perpetual or dated with a maturity period of minimum 5
years or more and there should be no step-ups or other incentives to redeem. The perpetual
instruments shall be cumulative. The dated instruments could be cumulative or non-
cumulative.
3. The dated instruments (both cumulative and non-cumulative) shall be subjected to a
progressive discount for capital adequacy purposes over the last five years of their tenor, as
they approach maturity as indicated in the table below for being eligible for inclusion in
Tier 2 capital.
Rate of Discount
Remaining Maturity of Instruments
(%)
Less than one year 100
One year and more but less than two years 80
Two years and more but less than three years 60
Three years and more but less than four years 40
Four years and more but less than five years 20

4. Dividend/Coupon/Rate of Interest
(i) The dividend/coupon payable to the investors may be either at a fixed rate or at a
floating rate referenced to a market determined rupee interest benchmark rate.
(ii) The instrument cannot have a credit sensitive coupon feature, i.e. a coupon that is
reset periodically based in whole or in part on the banks‟ credit standing.

14
 5. The claims of the investors in instruments shall be:
(i) senior to the claims of investors in instruments eligible for inclusion in Tier 1
capitla;
(ii) subordinate to the claims of all depositors and general creditors of the bank; and
(iii) Neither secured nor covered by a guarantee of the issuer or related entity or other
arrangement that legally or economically enhances the seniority of the claim vis-à-
vis bank creditors.
6. The instruments shall not be issued with “Put Option”. However, the Instruments may be
callable at the initiative of the issuer. Banks may issue instruments with a “Call Option” at
a particular date subject to the following conditions:
(i) The call option on the instrument is permissible after five years of issuance;
(ii) To exercise a call option a bank must receive prior approval of NRB; and
(iii) A bank must not do anything which creates an expectation that the call will be
exercised; and
(iv) Banks must not exercise a call unless:
(a) The bank replaces the called instrument with capital of the same or better
quality and the replacement of this capital is done on conditions which are
sustainable for the income capacity of the bank; or
(b) The bank demonstrates that its capital position is well above the minimum
capital requirements after the call option is exercised.
7. Treatment in Bankruptcy / Liquidation
The investor must have no rights to accelerate the repayment of future scheduled payments
(coupon or principal) except in bankruptcy and liquidation
8. Prohibition on Purchase / Funding of Instruments
Neither the bank nor a related party over which the bank exercises control or significant
influence (as defined under relevant Nepal Financial Reporting Standards) should purchase
the instrument, nor can the bank directly or indirectly should fund the purchase of the
instrument. Banks should also not grant advances against the security of the debt
instruments issued by them.

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

SPECIFIED TRIGGER
I. Level of Pre-specified Trigger and Amount of Equity to be Created by Conversion /
Write-down
1. As a bank‟s capital conservation buffer falls to 0.625% of RWE, it will be subject to
100% profit retention requirements. One of the important objectives of capital
conservation buffer is to ensure that a bank always operates above minimum Common
Equity Tier 1 (CET1) level. Therefore, a pre-specified trigger for loss absorption through
conversion / write-down of the level of Additional Tier 1 (AT1) instruments (PNCPS and
PDI) at CET1 of 5.125% of RWEs (minimum CET1 of 4.5% + 25% of capital
conservation buffer of 2.5% i.e. 0.625%) has been fixed.

15
 2. The write-down / conversion must generate CET1 under applicable Nepal Financial
Reporting Standards equal to the written-down / converted amount net of tax, if any.
3. The aggregate amount to be written-down / converted for all such instruments on
breaching the trigger level must be at least the amount needed to immediately return the
bank‟s CET1 ratio to the trigger level or, if this is not sufficient, the full principal value
of the instruments. Further, the issuer should have full discretion to determine the amount
of AT1 instruments to be converted/written-down subject to the amount of
conversion/write-down not exceeding the amount which would be required to bring the
total Common Equity ratio to 7% of RWEs (minimum CET1 of 4.5% + capital
conservation buffer of 2.5%).
4. The conversion / write-down of AT1 instruments are primarily intended to replenish the
equity in the event it is depleted by losses. Therefore, banks should not use conversion /
write-down of AT1 instruments to support expansion of balance sheet by incurring
further obligations / booking assets. Accordingly, a bank whose total Common Equity
ratio slips below 7% due to losses and is still above 5.125% i.e. trigger point, should seek
to expand its balance sheet further only by raising fresh equity from its existing
shareholders or market and the internal accruals. However, fresh exposures can be taken
to the extent of amortization of the existing ones. If any expansion in exposures, such as
due to drawdown of sanctioned borrowing limits, is inevitable, this should be
compensated within the shortest possible time by reducing other exposures. The bank
should maintain proper records to facilitate verification of these transactions by its
internal auditors, statutory auditors and supervisors.

II. Types of Loss Absorption Features

5. Banks may issue AT1 instruments with conversion / write-down features. Further, banks
may issue single AT1 instrument having both conversion and write-down features with
the option for conversion or write-down to be exercised by the bank. Whichever option is
exercised, it should be exercised across all investors of a particular issue.
6. When a bank breaches the pre-specified trigger of loss absorbency of AT1 and the equity
is replenished either through conversion or write-down, such replenished amount of
equity will be excluded from the common equity tier 1 of the bank for the purpose of
determining the proportion of earnings to be paid out as dividend in terms of rules laid
down for maintaining capital conservation buffer. However, once the bank has attained a
total Common Equity ratio of 7% without counting the replenished equity capital, that
point onwards, the bank may include the replenished equity capital for all purposes.
7. The conversion / write-down may be allowed more than once in case a bank hits the pre-
specified trigger level subsequent to the first conversion / write-down which was partial.

III. Treatment of AT1 Instruments in the event of Liquidation, Merger, Acquisition of the
Bank
8. If a bank goes into liquidation before the AT1 instruments have been written-down/
converted, these instruments will absorb losses in accordance with the order of seniority
indicated in the offer document, and legal provisions governing priority of charges. The
order of seniority indicated in the offer document should be in compliance with the
provision of Banking Act.
9. If a bank goes into liquidation after the AT1 instruments have been written-down, the
holders of these instruments will have no claim on the proceeds of liquidation.

16
 10. If a bank is merged with/acquired by any other bank before the AT1 instruments have
been written-down/converted, these instruments will become part of the corresponding
categories of regulatory capital of the new bank emerging after the merger/acquisition.
11. If a bank is merged with any other bank after the non-equity regulatory capital
instruments have been written-down, these cannot be written-up by the merged entity.

IV. Fixation of Conversion Price, Capping of Number of Shares / Voting Rights

12. Banks may issue AT1 instruments with conversion features either based on price fixed at
the time of issuance or based on the market price prevailing at the time of conversion.
13. There will be a possibility of the debt holders receiving a large number of shares in the
event the share price is very low at the time of conversion. Thus, debt holders will end up
holding the number of shares and attached voting rights exceeding the legally permissible
limits. Banks should therefore, always keep sufficient headroom to accommodate the
additional equity due to conversion without breaching any of the statutory / regulatory
ceilings especially that for maximum shareholdings and maximum voting rights per
investors / group of related investors. In order to achieve this, banks should cap the
number of shares and / or voting rights in accordance with relevant laws and regulations
on Ownership and Governance of banks. Banks should adequately incorporate these
features in the terms and conditions of the instruments in the offer document.
V. Order of Conversion / Write-down of Various Types of AT1 Instruments
14. The instruments should be converted / written-down in order in which they would absorb
losses in a gone concern situation. Banks should indicate in the offer document clearly
the order of conversion / write-down of the instrument in question vis-à-vis other capital
instruments which the bank has already issued or may issue in future.

2.3 DEDUCTIONS FROM CORE (TIER 1) CAPITAL:

Banks shall be required to deduct the following from the Common Equity Tier 1 capital for capital
adequacy purposes. The claims that have been deducted from Common Equity Tier 1 capital shall
be exempt from risk weights for the measurement of credit risk.
a. Book value of goodwill and all other intangible assets.
Goodwill and all other intangible assets should be deducted from Common Equity Tier 1
capital including any goodwill included in the valuation of significant investments in the
capital of banking, financial and insurance entities which are outside the scope of regulatory
consolidation.
The full amount of the intangible assets is to be a deducted net of any associated deferred tax
liabilities which would be extinguished if the intangible assets become impaired or
derecognized under the relevant accounting standards. For this purpose, the definition of
intangible assets would be in accordance with the Nepal Financial Reporting Standards.
b. Deferred Tax Assets
Deferred Tax Assets computed as under should be deducted from Common Equity Tier 1
(i) Deferred Tax Assets associated with the accumulated tax losses
(ii) Deferred Tax Assets other than associated with the accumulated tax losses, net of
Deferred Tax Liabilities, if any. Where the Deferred Tax Liabilities is in excess of the
Deferred Tax Assets (excluding Deferred Tax Assets associated with accumulated

17
 losses), the excess shall neither be adjusted against item (i) nor added to Common
Equity Tier 1 capital.
c. Miscellaneous expenditure to the extent not written off. e.g. VRS expense, preliminary
expense, share issue expense, deferred revenue expenditure, etc.
d. Investment in Securities of financial institutions licensed by Nepal Rastra Bank3.
e. All Investments in equity of institutions with financial interest.
f. Investments in equity of institutions in excess of the prescribed limits.
g. Investments arising out of underwriting commitments that have not been disposed within a
year from the date of commitment.
h. Reciprocal crossholdings of bank capital artificially designed to inflate the capital position of
the bank.
i. Cash Flow Hedge Reserve
The amount of the cash flow hedge reserve which relates to the hedging of items that are not
fair valued on the balance sheet (including projected cash flows) should be derecognized in
the calculation of Common Equity Tier 1. This means that positive amounts should be
deducted and negative amounts should be added back. This treatment specifically identifies
the element of the cash flow hedge reserve that is to be derecognized for prudential purposes.
It removes the element that gives rise to artificial volatility in Common Equity, as in this case
the reserve only reflects one half of the picture (the fair value of the derivative, but not the
changes in fair value of the hedged future cash flow).
j. Defined Benefit Pension Fund Assets and Liabilities
Defined benefit pension fund liabilities, as included on the balance sheet, must be fully
recognized in the calculation of Common Equity Tier 1 capital (i.e. Common Equity Tier 1
capital cannot be increased through derecognizing or unrecognition of these liabilities). For
each defined benefit pension fund that is an asset on the balance sheet, the asset should be
deducted in the calculation of Common Equity Tier 1 net of any associated deferred tax
liability which would be extinguished if the asset should become impaired or derecognized
under the relevant accounting standards.
k. Negative balance of Reserve Accounts
Negative balances of any reserve such as which is recognized directly or through other
comprehensive income in equity such as revaluation reserve, fair value reserve, actuarial loss
etc. shall be deducted from Core (Common Equity Tier 1) Capital. However, the
corresponding assets shall not be exempted from risk weights for the measurement of credit
risk as the loss recognized in equity has already been adjusted in carrying amount of related
assets. Since, full amount of assets has not been deducted from Core Capital, risk weights on
carrying amount of assets shall be applied to measure credit risk.
l. Any other instruments as stipulated by Nepal Rastra Bank, from time to time.

3
Investment in shares of institutions, where the waiver has been explicitly provided by NRB are subject to risk weight of
100% and shall not be deducted from Tier 1 capital.

18
2.4 CAPITAL FUNDS:
The capital fund is the summation of Tier 1 and Tier 2 capital and Tier 1 capital is the total of
common equity Tier 1 and additional Tier 1 capital. A bank should compute capital ratios in the
following manner:

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

Total Risk Weighted Exposure*

.
Tier 1 capital ratio = Eligible tier 1 Capital
Total Risk Weighted Exposure

Total Capital Ratio (CAR#) = Eligible Total Capital .

Total Risk Weighted Exposure

*Total Risk Weighted Exposure = Credit Risk RWE¥+Market Risk RWE+ Operational Risk
RWE + Supervisory Adjustment under Pillar II
¥ RWE= Risk weighted Exposure;
# CAR=Capital Adequacy Ratio

(i) Banks shall maintain a minimum total capital (MTC) of 8.5% of total risk weighted
assets (RWAs) i.e. capital to risk weighted assets (CRAR).
(ii) Common Equity Tier 1 (CET1) capital must be at least 4.5% of risk-weighted assets
(RWAs) i.e. for credit risk + market risk + operational risk on an ongoing basis.
(iii) Tier 1 capital must be at least 6% of RWAs on an ongoing basis. Thus, within the
minimum Tier 1 capital, Additional Tier 1 capital can be admitted maximum at 1.5% of
RWAs.
(iv) Total Capital (Tier 1 Capital plus Tier 2 Capital) must be at least 8.5% of RWAs on an
ongoing basis. The sum total of the different components of the Tier 2 capitals will be
limited to the sum total of the various components of the Tier 1 capital net of deductions
as specified in paragraph 2.3. In case the Tier 1 capital is negative, Tier 2 capital shall be
considered to be "Nil" for regulatory capital adequacy purposes and hence, in such a
situation, the capital fund shall be equal to the Tier 1 capital.
(v) If a bank has complied with the minimum Common Equity Tier 1 and Tier 1 capital
ratios, then the excess Additional Tier 1 capital can be admitted for compliance with the
minimum CRAR of 8.5% of RWAs.
(vi) In addition to the minimum Common Equity Tier 1 capital of 4.5% of RWAs, banks are
also required to maintain a capital conservation buffer (CCB) of 2.5% of RWAs in the
form of Common Equity Tier 1 capital.
Thus, with full implementation of capital ratios and CCB the capital requirements are
summarized as follows:
Regulatory Capital As % to
RWAs
(i) Minimum Common Equity Tier 1 Ratio 4.5
(ii) Capital Conservation Buffer ( Comprised of Common Equity) 2.5

19
 (iii) Minimum Common Equity Tier 1 Ratio plus Capital Conservation 7.0
Buffer [(i)+(ii)]
(iv) Minimum Tier 1 Capital Ratio 6.0
(v) Minimum Total Capital Ratio ( MTC) 8.5
(vi) Minimum Total Capital Ratio plus Capital Conservation Buffer 11.0

For the purpose of all prudential exposure limits linked to capital funds, the „capital
funds‟ will exclude the applicable capital conservation buffer and countercyclical capital
buffer as and when activated, but include Additional Tier 1 capital and Tier 2 capital. It
may be noted that the term „Common Equity Tier 1 capital‟ does not include capital
conservation buffer and countercyclical capital buffer.

2.5 CAPITAL CONSERVATION BUFFER

A. Objective
1. The capital conservation buffer (CCB) is designed to ensure that banks build up capital buffers
during normal times (i.e. outside periods of stress) which can be drawn down as losses are
incurred during a stressed period. The requirement is based on simple capital conservation rules
designed to avoid breaches of minimum capital requirements.
2. Outside the period of stress, banks should hold buffers of capital above the regulatory
minimum. When buffers have been drawn down, one way banks should look to rebuild them is
through reducing discretionary distributions of earnings. Banks may also choose to raise new
capital from the market as an alternative to conserving internally generated capital. However, if
a bank decides to make payments in excess of the constraints imposed as explained above, the
bank, with the prior approval of NRB, would have to use the option of raising capital from the
market equal to the amount above the constraint which it wishes to distribute.
3. The capital conservation buffer can be drawn down only when a bank faces a systemic or
idiosyncratic stress. A bank should not choose in normal times to operate in the buffer range
simply to compete with other banks and win market share. This aspect would be specifically
looked into by NRB during the Supervisory Review and Evaluation Process. If, at any time, a
bank is found to have allowed its capital conservation buffer to fall in normal times, particularly
by increasing its risk weighted assets without a commensurate increase in the Common Equity
Tier 1 Ratio (although adhering to the restrictions on distributions), this would be viewed
seriously. In addition, such a bank will be required to bring the buffer to the desired level
within a time limit prescribed by NRB. The banks which draw down their capital conservation
buffer during a stressed period should also have a definite plan to replenish the buffer as part of
its Internal Capital Adequacy Assessment Process and strive to bring the buffer to the desired
level within a time limit agreed to with NRB during the Supervisory Review and Evaluation
Process.
4. The framework of capital conservation buffer will strengthen the ability of banks to withstand
adverse economic environment conditions, will help increase banking sector resilience both
going into a downturn, and provide the mechanism for rebuilding capital during the early stages
of economic recovery. Thus, by retaining a greater proportion of earnings during a downturn,
banks will be able to help ensure that capital remains available to support the ongoing business

20
 operations / lending activities during the period of stress. Therefore, this framework is expected
to help reduce pro-cyclicality.
B. The Framework
5. Banks are required to maintain a capital conservation buffer of 2.5%, comprised of Common
Equity Tier 1 capital, above the regulatory minimum capital requirement of 8.50%. Banks
should not distribute capital (i.e. pay dividends or bonuses in any form) in case capital level
falls within this range. However, they will be able to conduct business as normal when their
capital levels fall into the conservation range as they experience losses. Therefore, the
constraints imposed are related to the distributions only and are not related to the operations of
banks. The distribution constraints imposed on banks when their capital levels fall into the
range increase as the banks‟ capital levels approach the minimum requirements. The Table
below shows the minimum capital conservation ratios a bank must meet at various levels of the
Common Equity Tier 1 capital ratios.
Minimum capital conservation standards for individual bank
Common Equity Tier 1 Ratio Minimum Capital Conservation Ratios
(expressed as a percentage of earnings)
4.5% - 5.125% 100%
>5.125% - 5.75% 80%
>5.75% - 6.375% 60%
>6.375% - 7.0% 40%
>7.0% 0%

For example, a bank with a Common Equity Tier 1 capital ratio in the range of 5.125% to
5.75% is required to conserve 80% of its earnings in the subsequent financial year (i.e. payout
no more than 20%).

6. The capital conservation buffer will be phased in between mid July 2016 and becoming fully
effective on mid July 2019. It will begin at 1.25% of RWEs on mid July 2016, 1.5% on mid
July 2017 and increase each subsequent year by an additional 0.50 percentage points, to reach
its final level of 2.5% of RWAs on mid July 2019. The minimum capital conservation standards
apply with reference to the applicable minimum CET1 capital and applicable CCB. Therefore,
during the transition period, banks may refer to the following Table for meeting the minimum
capital conservation ratios at various levels of the Common Equity Tier 1 capital ratios:
Minimum capital conservation standards for individual bank
Common Equity Tier 1 Ratio after including the current periods retained Minimum
earnings Capital
Conservation
Mid July, 2016 Mid July, 2017 Mid July, 2018 Ratios
(expressed as
% of earnings)
4.50% - 4.81% 4.5% - 4.875% 4.5% - 5.00% 100%
>4.81% - 5.13% >4.875% - 5.25% >5.00% - 5.50% 80%
>5.13% - 5.44% >5.25% - 5.625% >5.50% - 6.00% 60%
>5.44% - 5.75% >5.625% - 6.00% >6.00% - 6.50% 40%
>5.75% >6.00% >6.50% 0%

21
 Banks that already meet the minimum ratio requirement during the transition period but remain
below the 7% Common Equity Tier 1 target (minimum of 4.5% plus conservation buffer of
2.5%) should maintain prudent earnings retention policies with a view to meeting the
conservation buffer as soon as reasonably possible. However, NRB may consider accelerating
the build-up of the capital conservation buffer and shorten the transition periods, if the situation
warrants so.

7. The Common Equity Tier 1 ratio includes amounts used to meet the minimum Common Equity
Tier 1 capital requirement of 4.5%, but excludes any additional Common Equity Tier 1 needed
to meet the 7% Tier 1 and 8.5% Total Capital requirements. For example, a bank maintains
Common Equity Tier 1 capital of 8.5% and has no Additional Tier 1 or Tier 2 capital.
Therefore, the bank would meet all minimum capital requirements, but would have a zero
conservation buffer and therefore, the bank would be subjected to 100% constraint on
distributions of capital by way of dividends, share-buybacks and discretionary bonuses.

8. The following represents other key aspects of the capital conservation buffer requirements:
(i) Elements subject to the restriction on distributions: Dividends and share buybacks,
discretionary payments on other Tier 1 capital instruments and discretionary bonus
payments to staff would constitute items considered to be distributions. Payments which do
not result in depletion of Common Equity Tier 1 capital, (for example includes certain scrip
dividend) are not considered distributions.
(ii) Definition of earnings: Earnings are defined as distributable profits before the deduction
of elements subject to the restriction on distributions mentioned at (i) above. Earnings are
calculated after the tax which would have been reported had none of the distributable items
been paid. As such, any tax impact of making such distributions are reversed out. If a bank
does not have positive earnings and has a Common Equity Tier 1 ratio less than 7%, it
should not make positive net distributions.
(iii) Additional supervisory discretion: Supervisors have the additional discretion to impose
time limits on banks operating within the buffer range on a case-by-case basis. In any case,
supervisors should ensure that the capital plans of banks seek to rebuild buffers over an
appropriate timeframe.

2.6 COUNTERCYCLICAL BUFFER

A. Introduction
1. Losses incurred in the banking sector can be extremely large when a downturn is preceded by a
period of excess credit growth. These losses can destabilise the banking sector and spark a
vicious circle, whereby problems in the financial system can contribute to a downturn in the
real economy that then feeds back on to the banking sector. These interactions highlight the
particular importance of the banking sector building up additional capital defences in periods
where the risks of system-wide stress are growing markedly.

2. The countercyclical buffer aims to ensure that banking sector capital requirements take account
of the macro-financial environment in which banks operate. The primary aim of the

22
 countercyclical capital buffer requirement is to use a buffer of capital to achieve the broader
macroprudential goal of protecting the banking sector from periods of excess aggregate credit
growth that have often been associated with the build up of system-wide risk. Protecting the
banking sector in this context is not simply ensuring that individual banks remain solvent
through a period of stress, as the minimum capital requirement and capital conservation buffer
are together designed to fulfill this objective. Rather, the aim is to ensure that the banking
sector in aggregate has the capital on hand to help maintain the flow of credit in the economy
without its solvency being questioned, when the broader financial system experiences stress
after a period of excess credit growth. Therefore, excess aggregate credit growth is judged to be
associated with a build-up of system-wide risk to ensure the banking system has a buffer of
capital to protect it against future potential losses.

3. The countercyclical buffer regime consists of the following elements:

a) Nepal Rastra Bank will monitor credit growth and other indicators that may signal a
buildup of system-wide risk and make assessments of whether credit growth is excessive
and is leading to the buildup of system-wide risk. Based on this assessment Nepal Rastra
Bank will put in place a countercyclical buffer requirement when circumstances warrant.
This requirement will be released when system-wide risk crystallises or dissipates.
b) The countercyclical buffer requirement to which a bank is subject will extend the size of
the capital conservation buffer. Banks will be subject to restrictions on distributions if they
do not meet the requirement.

B. Countercyclical buffer requirements

Nepal Rastra Bank has adopted the Credit to GDP ratio, macro-economic variable, as guide for
reference point for taking buffer decisions. Nepal Rastra Bank will monitor Credit to GDP
ratio at least annually and calculate Credit to GDP gap, i.e. the gap between Credit to GDP
ratio and its Trend. The intensity of Credit to GDP gap shall be the indication of the extent of
the buildup of system-wide risk i.e. If the credit-to-GDP ratio is significantly above its trend (ie
there is a large positive gap) then this is an indication that credit may have grown to excessive
levels relative to GDP. The Credit to GDP gap shall be calculated as follows:

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

The countercyclical buffer requirement will vary between zero and 2.5% of risk weighted
exposure , depending on the extent of the build up of system-wide risk. The credit to GDP gap
of 5 points shall be taken as cut off points of excess credit growth level. The increase by
additional 2.5 point of credit to GDP gap in excess of 5 point shall require buffer requirement
of 0.5% i.e. each increase in every 2.5 points in credit to GDP gap in excess of 5 points shall
require to raise the buffer requirement by each 0.5%. For this purpose trend is defined as
average of credit to GDP ratio of past 5 years. The following table shows the countercyclical
buffer requirement in case of excess credit growth:

Countercyclical Buffer Requirement

Credit to GDP Gap Buffer Requirement in Terms of CET 1
Up to 5 points 0%
above 5 to 7.5 points 0.5%

23
 above 7.5 to 10 points 1.0%
above 10 to 12.5 points 1.5%
above 12.5 to 15 points 2.0%
above 15 points 2.5%

The banks are required to raise level of the buffer by up to 12 months, but shall be allowed
to decrease the level of the buffer with immediate effect. The bank, not being able to
maintain the countercyclical buffer requirement, shall not be allowed to distribute its earnings.

2.7 LEVERAGE RATIO

A. Rationale and Objective
One of the underlying features of the crisis was the build-up of excessive on- and off-balance
sheet leverage in the banking system. In many cases, banks built up excessive leverage while
still showing strong risk based capital ratios. During the most severe part of the crisis, the
banking sector was forced by the market to reduce its leverage in a manner that amplified
downward pressure on asset prices, further exacerbating the positive feedback loop between
losses, declines in bank capital, and contraction in credit availability. Therefore, under Basel
III, a simple, transparent, non-risk based leverage ratio has been introduced. The leverage ratio
is calibrated to act as a credible supplementary measure to the risk based capital requirements.
The leverage ratio is intended to achieve the following objectives:
a) constrain the build-up of leverage in the banking sector, helping avoid destabilising
deleveraging processes which can damage the broader financial system and the economy;
and
b) reinforce the risk based requirements with a simple, non-risk based “backstop” measure.
B. Definition and Calculation of the Leverage Ratio
a) The provisions relating to leverage ratio are intended to serve as the basis for testing the
leverage ratio during the parallel run period. Banks are required to maintain minimum Tier
1 leverage ratio of 4% during the parallel run period from Mid July, 2016 to mid July,
2018. After the parallel run final leverage ratio requirement might be revised by NRB after
taking into account the prescriptions given by the Basel Committee.
b) The leverage ratio shall be maintained on a quarterly basis. The Leverage Ratio shall be
calculated as:
Leverage Ratio = Capital Measure
Exposure Measure

I. Capital Measure
a) The capital measure for the leverage ratio should be based on the definition of Tier 1
capital as set out in paragraph 2.1
b) Items that are deducted completely from capital do not contribute to leverage, and
should therefore also be deducted from the measure of exposure.

24
II. Exposure Measure
The exposure measure for the leverage ratio should generally follow the accounting
measure of exposure. In order to measure the exposure consistently with financial accounts,
the following should be applied by banks:
a) On-balance sheet, non-derivative exposures will be net of specific provisions and
valuation adjustments to the extent it is recognized on equity (e.g. fair value
adjustment and revaluation adjustment as per NFRS directly recognized on equity
or through other comprehensive income);
b) physical or financial collateral, guarantees or credit risk mitigation purchased is not
allowed to reduce on-balance sheet exposures; and
c) netting of loans and deposits is not allowed.
Component of Exposure Measure
(i) On-Balance Sheet Items
Banks should include all items of assets reported in their accounting balance sheet for the
purposes of calculation of the leverage ratio. In addition, the exposure measure should
include the following treatments for Securities Financing Transactions (e.g. repo and
reverse repo agreements, CBLO) and derivatives.
(ii) Repurchase agreements and securities finance
Securities Financing Transactions (SFTs) are a form of secured funding and therefore, an
important source of balance sheet leverage that should be included in the leverage ratio.
Therefore, banks should calculate SFT for the purposes of the leverage ratio by applying:
(a) the accounting measure of exposure; and
(b) without netting various long and short positions with the same counterparty.
(iii) Derivatives
Derivatives create two types of exposure: an “on-balance sheet” present value reflecting the
fair value of the contract (often zero at outset but subsequently positive or negative
depending on the performance of the contract), and a notional economic exposure
representing the underlying economic interest of the contract. Banks should calculate
exposure in respect of derivatives, including where a bank sells protection using a credit
derivative, for the purposes of the leverage ratio by applying:
(a) the accounting measure of exposure (positive Marked to Market (MTM) value) plus an
add-on for Potential Future Exposure (PFE) calculated according to the Current
Exposure Method; and

(b) without netting the MTM values and PFEs in respect of various long and short
positions with the same counterparty.

(iv) Other Off-Balance Sheet Items

Banks should calculate the off balance sheet items . These include commitments (including
liquidity facilities), unconditionally cancellable commitments, direct credit substitutes,
acceptances, standby letters of credit, trade letters of credit, failed transactions and
unsettled securities. The off balance sheet items are source of the potentially significant

25
 leverage. Therefore, bank should calculate the above off balance sheet items for the
purposes of the leverage ratio by applying a uniform 100% credit conversion factor (CCF).

3. CREDIT RISK
3.1 GENERAL:
Credit risk is the major risk that banks are exposed to during the normal course of lending and
credit underwriting. There are two approaches for credit risk measurement: the standardized
approach and the internal ratings based (IRB) approach. Due to various inherent constraints of the
Nepalese banking system, the standardized approach in its simplified form, Simplified Standardized
Approach (SSA), has been prescribed in the initial phase.
3.2 SIMPLIFIED STANDARDIZED APPROACH (SSA):
In comparison to Basel I, SSA aligns regulatory capital requirements more closely with the key
elements of banking risk by introducing a wider differentiation of risk weights and a wider
recognition of credit risk mitigation techniques. The advantage of implementing this approach is
twofold. This approach allows transitional advantage by avoiding excessive complexities associated
with the advanced approaches of Basel II while at the same time it will produce capital ratios more
in line with the actual economic risks that banks are facing, compared to the present Accord.
Under this approach commercial banks are required to assign a risk weight to their balance sheet
and off-balance sheet exposures. These risk weights are based on a fixed weight that is broadly
aligned with the likelihood of a counterparty default. As a general rule, the claims that have already
been deducted from the core capital shall be exempt from risk weights for the measurement of
credit risk.
Claims on foreign government, their central banks as well as foreign corporates shall be generally
risk-weighed on the basis of the consensus country risk scores of export credit agencies (ECA)4.
Wherever there are claims relating to unrated countries, they shall generally be risk weighed at 100
percent. However, these claims shall be subject to supervisory review and higher risk weight shall
be assigned where the review process is deemed appropriate.
All kinds of claims including loans & advances as well as investments shall be a risk weighed net
of specific provisions and valuation adjustments which are, directly or through other
comprehensive income, recognized on equity. Generally provision related to any receivable or
investment is not defined as general or specific. In such a situation, the total provision against any
claim/exposure (other than the loans and advances) shall be regarded as specific provision.
However, provisions eligible for the supplementary capital shall not be allowed for netting while
calculating risk weighted exposuresIn case of loans, advances and bills purchased the provisions
created in lieu of Pass loans only are classified as General loan loss provision. All other provisions
are components of specific loan loss provision. Hence, general loan loss provision doesn‟t comprise
provisions created in respect of rescheduled/restructured and non performing loans. It also doesn‟t
include additional provisions created for personal guarantee loans or lending in excess of Single
Obligor Limits. However, provisions created in excess of the regulatory requirements and not
attributable to identifiable losses in any specific loans shall be allowed to be included in the General
Loan Loss Provision.
In order to be consistent with the Basel framework, the credit risk for the regulatory capital purpose
shall be computed by segregating the exposure in the following 11 categories:

4 The consensus country risk classification is available on the OECD‟s website (http://www.oecd.org) in the Export Credit
Arrangement web page of the Trade Directorate. Each bank while computing the risk weight in any claim should use the
updated risk score.

26
 a) Claims on government & central bank
b) Claims on other official entities
c) Claims on banks
d) Claims on corporate & securities firms
e) Claims on regulatory retail portfolio
f) Claims secured by residential properties
g) Claims secured by commercial real state
h) Past due claims
i) High risk claims
j) Other assets
k) Off balance sheet items
3.3 RISK MEASUREMENT AND RISK WEIGHTS:
a. Claims on government & central bank
1. All claims on Government of Nepal and Nepal Rastra Bank shall be risk weighed at 0 %.
2. Claims on foreign government and their central banks shall be risk-weighted on the basis
of the consensus country risk scores as follows:
ECA risk scores 0-1 2 3 4 to 6 7
Risk weights 0% 20% 50% 100% 150%
b. Claims on other official entities
1. Claims on the Bank for International Settlements, the International Monetary Fund, the
European Central Bank and the European Community will receive a 0% risk weight.
2. Following Multilateral Development Banks (MDBs) will be eligible for a 0% risk
weight.
 World Bank Group, comprised of the International Bank for Reconstruction and
Development (IBRD) and the International Finance Corporation (IFC),
 Asian Development Bank (ADB),
 African Development Bank (AfDB),
 European Bank for Reconstruction and Development (EBRD),
 Inter-American Development Bank (IADB),
 European Investment Bank (EIB),
 European Investment Fund (EIF),
 Nordic Investment Bank (NIB),
 Caribbean Development Bank (CDB),
 Islamic Development Bank (IDB), and
 Council of Europe Development Bank (CEDB).

27
 3. The standard risk weight for claims on other Multilateral Development Banks will be
100%.
4. Claims on public sector entities (PSEs)5
i. Claims on domestic public sector entities:
The risk weight for claims on domestic pubic sector entities will be 100%.
ii. Claims on foreign public sector entities will be risk-weighed as per the ECA country
risk scores.
ECA risk scores 0-1 2 3 to 6 7
Risk weights 20% 50% 100% 150%

c. Claims on banks
1. All claims, irrespective of currency, excluding investment in equity shares and other
instruments eligible for capital funds, on domestic banks/financial institutions that
fulfill Capital Adequacy Requirements will be risk weighed at 20% while for the rest, it
will be 100%.
Banks should make use of the publicly available information of the immediately
preceding quarter of the respective banks to gauge their status on capital adequacy.
2. Claims on a foreign bank excluding investment in equity shares and other instruments
eligible for capital funds shall be risk weighed as per the ECA Country risk score
subject to the floor of 20%. The primary basis for applying the ECA Country Risk
score shall be the country of incorporation of the bank. Where the bank is a branch
office, the ECA score of the country where the corporate office is located shall be used
while in the case of a subsidiary the basis shall be the country where the subsidiary is
incorporated.
ECA risk scores 0-1 2 3 to 6 7
Risk weights 20% 50% 100% 150%
However, the claims on foreign banks incorporated in the SAARC region and China,
which operate with a buffer of 1% above their respective regulatory minimum capital
requirements may be risk weighed at 20%. The banks shall be responsible to submit
the latest capital adequacy position of such banks and demonstrate that they fulfill the
eligibility requirements. Such capital adequacy position submitted by the banks should
not be prior to one financial year. Moreover, such claims shall be subject to a
supervisory review and supervisors may require the bank to risk-weigh the claims on
ECA country risk scores where the review process is deemed necessary.
d. Claims on corporate & securities firms
1. The risk weight for claims on domestic corporate, including claims on insurance
companies and securities firm will be 100%. The domestic corporate includes all firms
and companies incorporated in Nepal as per prevailing Acts and regulations.

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

28
 2. The claims on foreign corporate shall be risk weighed as per the ECA Country risk
score subject to the floor of 20% as follows:
ECA risk scores 0-1 2 3 to 6 7
Risk weights 20% 50% 100% 150%
e. Claims on regulatory retail portfolio
1. Claims6 that qualify all criteria listed below may be considered as regulatory retail
portfolio and risk weighed at 75%, except for past due loans. Such claims however,
have to be in strict compliance with the Product paper developed by the bank and
approved by their respective board of directors
Criteria:
 Orientation criteria :- exposure is to an individual person or persons or to a small
business. Bank should obtain written declaration from the borrower to the effect
that their indebtedness is within the threshold across all banks and FIs..
 Product criteria :- The exposure takes the form of any of the following:
 Revolving credits and lines of credit, (including overdraft, hypothecation etc.)
 Term loans and leases (e.g. hire purchase, auto loans and leases, student and
educational loans7) and,
 Small business facilities and commitments,
 Deprived sector loans up to a threshold of Rs.10 million (Ten Million only)
 Granularity criteria:- NRB must be satisfied that the regulatory retail portfolio is
sufficiently diversified to a degree that reduces the risks in the portfolio, warranting
the 75% risk weight. No aggregate exposure8 to one counterpart can exceed 0.5 %
of the overall regulatory retail portfolio.
 Low value individual criteria :- The total aggregated exposure to one counterpart9
cannot exceed an absolute threshold of Rs.10 million (Nepalese Rupees Ten
Million only)
2. Banks which have claims that fulfill all criterion except for granularity may risk weigh
those claims at 100%
f. Claims secured by residential properties
1. Lending to individuals meant for acquiring or developing residential property which
are fully secured by mortgages on residential property, that is or will be occupied by
the borrower or that is rented, will be risk-weighted at 60%. However, banks should
ensure the existence of adequate margin of security over the amount of loan based on
strict valuation rules.

6
Lending against securities (such as equities and bonds) whether listed or not, are specifically excluded from this category.
Likewise credit card receivables are excluded from this category. However, lending against personal guarantee and fully
backed by guaranteed cash flow such as pension etc. that has negligible risk of failure can be included in this category.
7
Personal finance includes overseas employment loan, home loan (to the extent they do not qualify for treatment
as claims secured by residential property), direct deprived sector loan.
8
Aggregated exposure means gross amount (i.e. not taking any credit risk mitigation into account) of all forms of credit
exposures availed from the bank .
9
Counterpart refers to one or a group of borrowers defined by the NRB directives as a single obligor.

29
 Banks have to develop product paper and get it approved from the board of directors to
regulate this kind of lending. The claims in order to be eligible for this category have to
be in strict compliance with this product paper
2. Where the loan is not fully secured, such claims have to risk weighed at 150%
3. When claims secured by residential properties are or have been past due10 at any point
of time during the last two years, they shall be risk-weighted at 100%, net of specific
provisions.
g. Claims secured by commercial real estate
1. Claims secured by mortgages on commercial real estate, except past due, shall be risk-
weighed at 100%. Commercial real estate hereby refers to mortgage of Office
buildings, retail space, multi-purpose commercial premises, multi-family residential
buildings, multi-tenanted commercial premises, industrial or warehouse space, hotels,
land acquisition, development and construction etc.
h. Past due claims
1. Any loan, except for claim secured by residential property, which is or has been past
due at any point of time during the last two years, will be risk-weighted at 150% net of
specific provision.
i. High risk claims
1. 150% risk weight shall be applied for venture capital and private equity investments.
2. Exposures on Personal loan in excess of the threshold of regulatory retail portfolio and
lending against securities (bonds and shares) shall attract risk weight of
100 % . Similarly, exposures on credit card shall also warrant a risk weight of 150%.
3. Investments in the equity and other capital instruments of institutions, which are not
listed in the stock exchange and have not been deducted from Tier 1 capital, shall be
risk weighed at 150% net of provisions and valuation adjustments which are,
directly or through other comprehensive income, recognized on equity.
4. Investments in the equity and other capital instruments of institutions, which are listed
in the stock exchange and have not been deducted from Tier 1 capital, shall be risk
weighed at 100% net of provisions and valuation adjustments which are, directly or
through other comprehensive income, recognized on equity. Investments in mutual
fund shall also be risk weighted at 100% net of valuation adjustments as described
above. 5. The claims which are not fully secured or are only backed up by personal
guarantee shall attract 150% risk weight.
6. Where loan cannot be segregated/or identified as regulatory retail portfolio or
qualifying residential mortgage loan or under other categories, it shall be risk weighed
at 150%.
j. Other assets
1. With regard to other assets, following provisions have been made;
 Interest receivable/claim on government securities will be risk-weighed at 0%.

10
An exposure is past due if it falls into any other category other than Performing loan as per provisions of NRB directive on
Loan classification.

30
  Staff loan given as per Employee By-laws and secured by residential property, that
is or will be occupied by the staff or that is rented, will be risk-weighed at 50%.
However, banks should ensure the existence of adequate margin of security over
the amount of loan based on strict valuation rules.
 Investments in equity or regulatory capital instruments issued by securities firms
will be risk-weighed at 100% net of valuation adjustments which are, directly or
through other comprehensive income, recognized on equity.
 Cash in transit and other cash items in the process of collection will be risk-
weighed at 20%. For this purpose, cash items shall include Cheque, Draft, and
Travellers Cheques.
 Fictitious assets that have not been deducted from Tier 1 capital shall be risk
weighed at 100%.
 All Other assets will be risk-weighed at 100% net of specific provision and
valuation adjustments which are, directly or through other comprehensive
income, recognized on equity.
k. Off balance sheet items
1. Off-balance sheet items under the simplified standardized approach will be converted
into equivalent risk weight exposure using risk weight as follows:
Off Balance Sheet Exposure Risk
Weight
Any commitments those are unconditionally cancelable at any time by the bank without prior 0%
notice, or that effectively provide for automatic cancellation due to deterioration in a borrower‟s
creditworthiness (for example bills under collection)
Forward exchange contracts. 10%
Short Term Trade-related contingencies 20%
Contingent liabilities arising from trade-related obligations, which are secured against an
underlying shipment of goods for both issuing and confirming bank and are short term in nature.
This includes documentary letters of credit, shipping guarantees issued and any other trade-
related contingencies with an original maturity up to six months.
Undertaking to provide a commitment on an off-balance sheet items 20%
11
Unsettled securities and foreign exchange transactions between bank to bank and between 20%
bank and customer
Long Term Trade-related contingencies 50%
Contingent liabilities arising from trade-related obligations, which are secured against an
underlying shipment of goods for both issuing and confirming bank and are long term in nature.
This includes documentary letters of credit, shipping guarantees issued and any other trade-
related contingencies with an original maturity of over six months. In case the usance letter of
credit is discounted, the risk weight shall be calculated on net basis.
Performance-related contingencies 50%
Contingent liabilities, which involve an irrevocable obligation to pay a third party in the event
that counterparty fails to fulfill or perform a contractual non-monetary obligation, such as

11
An unsettled transaction is one where delivery of the instrument is due to take place against receipt of cash, but which
remain unsettled five business days after the due settlement date.

31
 delivery of goods by a specified date etc. This includes issue of performance bonds, bid bonds,
warranties, indemnities, underwriting commitments and standby letters of credit in relation to a
non-monetary obligation of counterparty under a particular transaction.
Long term irrevocable Credit Commitments 50%
Any un-drawn portion of committed credit lines sanctioned for a period of more than 1 year.
This shall include all unutilized limits in respect of revolving working capital loans e.g.
overdraft, cash credit, working capital loan etc. except for trade finance exposures.
Short term irrevocable Credit Commitments 20%
Any un-drawn portion of committed credit lines sanctioned for a period of upto 1 year. This
shall include all unutilized limits in respect of revolving working capital loans e.g. overdraft,
cash credit, working capital loan etc. except for trade finance exposures.
Repurchase agreements, securities lending, securities borrowing, reverse repurchase agreements 100%
and equivalent transactions
This includes sale and repurchase agreements and asset sales with recourse, where the credit
risk remains with the purchasing bank.
Direct credit substitutes 100%
Any irrevocable off-balance sheet obligations which carry the same credit risk as a direct
extension of credit, such as an undertaking to make a payment to a third party in the event that a
counterparty fails to meet a financial obligation or an undertaking to a counterparty to acquire a
potential claim on another party in the event of default by that party, constitutes a direct credit
substitute. This includes potential credit exposures arising from the issue of financial guarantees
and credit derivatives, confirmation of letters of credit (acceptances and endorsements), issue of
standby letters of credit serving as financial guarantees for loans, securities and any other
financial liabilities, and bills endorsed under bill endorsement lines (but which are not accepted
by, or have the prior endorsement of, another bank).
Unpaid portion of partly paid shares and securities 100%
Unpaid Guarantee Claim 200%
Other Contingent Liabilities 100%

3.4 CREDIT RISK MITIGATION:

Banks may use a number of techniques to mitigate the risks to which they are exposed. The prime
objective of this provision is to encourage the banks to manage credit risk in a prudent and effective
manner. As such, credit risks exposures may be collateralized12 in whole or in part with cash or
securities, or a loan exposure may be guaranteed by a third party. Where these various techniques
meet the minimum conditions mentioned below, banks which take eligible financial collateral are
allowed to reduce their credit exposure to counterparty when calculating their capital requirements
to take account of the risk mitigating effect of the collateral. However, credit risk mitigation is
allowed only on an account by account basis, even within regulatory retail portfolio.
As a general rule, no secured claim should receive a higher capital requirement than an otherwise
identical claim on which there is no collateral. Similarly, the effects of the CRM shall not be double
counted and capital requirement will be applied to banks on either side of the collateralized
transaction: for example, both repos and reverse repos will be subject to capital requirements.

12
A collateralized transaction is one in which: a) banks have a credit exposure or potential credit exposure; and b) that credit
exposures or potential credit exposure is hedged in whole or in part by collateral posted by the counter party or by a third
party on behalf of the counter party.

32
Those portions of claims collateralized by the market value of recognized collateral receive the risk
weight applicable to the collateral instrument. The remainder of the claim should be assigned the
risk weight appropriate to the counter party.
Where the same security has been pledged for both the funded and non funded facilities, banks
should clearly demarcate the value of security held for funded and non funded facilities. In cases
where the bank has obtained the same security for various forms of facilities; banks are eligible to
claim the CRM benefit across all such exposures upto the eligible value of CRM.
a. Minimum conditions for eligibility:
In order to obtain capital relief towards credit risk mitigation, there are certain basic
conditions that need to be fulfilled. Supervisors will monitor the extent to which banks satisfy
these conditions, both at the outset of a collateralized transaction and on an on-going basis.
1. Legal certainty:- Collateral is effective only if the legal mechanism by which collateral
given is robust and ensures that the lender has clear rights over the collateral to
liquidate or retain it in the event of default. Thus, banks must take all necessary steps to
fulfill local contractual requirements in respect of the enforceability of security interest.
The collateral arrangements must be properly documented, with a clear and robust
procedure for the timely liquidation of collateral. A bank's procedures should ensure
that any legal conditions required for declaring the default of the customer and
liquidating the collateral are observed. Where the collateral is held by a custodian, the
bank must seek to ensure that the custodian ensures adequate segregation of the
collateral instruments and the custodian's own assets. Besides that, banks must obtain
legal opinions confirming the enforceability of the collateral arrangements in all
relevant jurisdictions.
2. Low correlation with exposure:- In order for collateral to provide protection, the credit
quality of the obligor and the value of the collateral must not have a material positive
correlation. For example, securities issued by the collateral provider - or by any related
group entity - would provide little protection and so would be ineligible.
3. Maturity Mismatch:- The maturity of the underlying exposure and the maturity of the
hedge should both be defined conservatively. The effective maturity of the underlying
should be gauged as the longest possible remaining time before the obligor is scheduled
to fulfill its obligation. The collateral must be pledged for at least the life of the
exposure. In case of mismatches in the maturity of the underlying exposure and the
collateral, it shall not be eligible for CRM benefits.
4. Currency Mismatch:- Ideally the currency of the underlying exposure and the collateral
should be the same. Where the credit exposure is denominated in a currency that differs
from that in which the underlying exposure is denominated, there is a currency
mismatch. Where mismatches occur, it shall be subject to supervisory haircut of 10%.
5. Risk Management:- While CRM reduces credit risk, it simultaneously may increase
other risks to which a bank is exposed, such as legal, operational, liquidity and market
risks. Therefore, it is imperative that banks employ robust procedures and processes to
control these risks, including strategy; consideration of the underlying credit; valuation;
policies and procedures; systems; control of roll-off risks; and management of
concentration risk arising from the bank's use of CRM techniques and its effect with the
bank's overall credit profile. In case where these requirements are not fulfilled, NRB
may not recognize the benefit of CRM techniques.
6. Qualifying criteria for guarantee:- A guarantee (counter guarantee) to be eligible must
represent a direct claim on the protection provider and must be explicitly referenced to

33
 specific exposures or a pool of exposures, so that the extent of the cover is clearly
defined and irrefutable. Other than non-payment by a protection purchaser of money
due in respect of the credit protection contract it must be irrevocable in that there must
be no clause in the contract that would increase the effective cost of cover as a result of
deteriorating credit quality in the hedged exposure. It must also be unconditional in that
there should be no clause in the protection contract outside the control of the bank that
could prevent the protection provider from being obliged to pay out in a timely manner
in the event that the original counter party fails to make the payments due.
On the qualifying default or non-payment of the counter party, the bank may in a
timely manner pursue the guarantor for any monies outstanding under the
documentation governing the transaction. The guarantor may make one lump sum
payment of all monies under such documentation to the bank, or the guarantor may
assume the future payment obligations of the counter party covered by the guarantee.
The bank must have the right to receive any such payments from the guarantor without
first having to take legal actions in order to pursue the counter party payment.
b. Eligible Collateral:
1. Cash deposit (as well as certificates of deposit or fixed deposits or other deposits) with
the bank. The banks may only claim these as CRM only if it has specific authority to
recover the amount from this source in case of default.
2. Fixed Deposit Receipts/Certificates of deposits/other deposits of other Banks and FIs,
who fulfill the capital adequacy requirements, subject to a 20% supervisory haircut.
3. Gold.
4. Securities issued by the Government of Nepal and Nepal Rastra Bank.
5. Guarantee of the Government of Nepal
6. Financial guarantee/counter guarantee of domestic banks and FIs who meet the
minimum capital adequacy requirements subject to a haircut of 20%.
7. Securities/Financial guarantee/Counter guarantee issued by sovereigns.
8. Securities/Financial guarantee/Counter guarantee issued by MDBs in the list specified
in 3.3 b (3 & 4)
9. Securities/Financial guarantee/Counter guarantee issued by banks with ECA rating 2 or
better. The supervisory haircut shall be 20% and 50% for the banks with ECA rating of
0-1 and 2 respectively.
c. Methodology for using CRM
Step 1: Identify the accounts eligible for capital relief under credit risk mitigation.
Step 2: Assess the value of the exposure and the eligible collateral.
Step 3: Adjust the value of the eligible collateral in respect of the supervisory haircut in
terms of currency mismatch and other eligibility requirements.
Step 4: Compare the adjusted value of the collateral with the outstanding exposure.
Step 5: The value of the eligible CRM is the lower of the adjusted value of the collateral and
the outstanding exposure.
Step 6: Plot the eligible CRM in the appropriate category of credit risk.

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 The sum total of net amount of eligible CRM as per “Form No.4 Exhibit of claims with
eligible credit risk mitigants” shall be consistent with the “Form No.3 Eligible Credit Risk
Mitigants” prescribed in this framework.
4. OPERATIONAL RISK
4.1 GENERAL:
Operational risk is the risk of loss resulting from inadequate internal processes, people, and
systems, or from external events. Operational risk itself is not a new concept, and well run banks
have been addressing it in their internal controls and corporate governance structures. However,
applying an explicit regulatory capital charge against operational risk is a relatively new and
evolving idea. Basel II requires banks to hold capital against the risk of unexpected loss that could
arise from the failure of operational systems.
The most important types of operational risk involve breakdowns in internal controls and corporate
governance. Such breakdowns can lead to financial losses through error, fraud, or failure to perform
in a timely manner or cause the interests of the bank to be compromised in some other way, for
example, by its dealers, lending officers or other staff exceeding their authority or conducting
business in an unethical or risky manner. Other aspects of operational risk include major failure of
information technology systems or events such as major fires or other disasters.
4.2 BASIC INDICATOR APPROACH:
Under the basic indicator approach, banks must hold capital for operational risk equal to the
average over the previous three years of a fixed percentage (denoted alpha) of positive annual gross
income.
The capital charge for operational risk may be expressed as follows:
KBIA = [∑(GI1..n  α)]/N
where:
KBIA = capital charge under the Basic Indicator Approach
GI = annual gross income, where positive, over the previous three years
N = number of the previous three years for which gross income is positive
α = 15 percent.
NRB shall review the capital requirement produced by this approach for general credibility,
especially in relation to a bank's peers and in the event that credibility is lacking, appropriate
supervisory action under Review Process shall be considered.
Figures for the year, in which annual gross income is negative or zero, should be excluded from
both the numerator and denominator while calculating the average. In case where the gross income
for all of the last three years is negative, 5% of total credit and investments net of specific
provisions shall be considered as the capital charge for operational risk. For this purpose
investments shall comprise of money at call, placements, investment in government securities and
other investments irrespective of currency.
Similarly, in case of new banks which have not completed a year of operation and whose average
gross income cannot be measured reliably, they shall also be required to compute their capital
charge for operational risk vide the same approach as prescribed for banks with negative gross
income. These banks may use the gross income approach from the second year onwards. But, based
on the reasonableness of the so computed capital charge for Operation Risk, during the first three

35
 years of operation, review process may require additional proportion of capital charge if deemed
necessary.
4.3 GROSS INCOME:
Gross income is defined as "net Interest Income" plus "non interest income". It is intended that this
measure should:
a. be gross of any provisions (e.g. for unpaid interest) and write-offs made during the year;
b. be gross of operating expenses, exclude reversal during the year in respect of provisions and
write-offs made during the previous year(s);
c. exclude income/gain recognized from the disposal of items of movable and immovable
property;
d. exclude realized profits/losses from the sale of securities in the “held to maturity” category;
e. exclude other extraordinary or irregular items of income and expenditure
Thus, for the purpose of capital adequacy requirements, gross income shall be summation of:
a. Total operating income as disclosed in Profit and Loss account prepared as per NRB directive
no.4. The total operating income comprises of:
1. Net Interest Income
2. Commission and Discount Income
3. Other Operating Income
4. Exchange Fluctuation Income
b. Addition/deduction in the Interest Suspense during the period.
Banks shall use the annual audited financials of the last three years for the computation of gross
income under this approach. Hence, the capital requirement for operational risk for a whole
financial year shall remain constant. Until the accounts are finalized for the financial year, banks
shall use the provisional figures for the period, which should be validated by the internal auditor of
the bank.
4.4 COMPUTATION OF RISK WEIGHT:
Operational risk-weighted assets are determined by multiplying the operational risk capital charge
by 11 and adding together with the risk weighted exposures for credit risk.
5. MARKET RISK
5.1 DEFINITION OF MARKET RISK:
Market risk is defined as the risk of losses in on-balance sheet and off-balance sheet positions
arising from adverse movements in market prices. The major constituents of market risks are:
a. The risks pertaining to interest rate related instruments;
b. Foreign exchange risk (including gold positions) throughout the bank; and
c. The risks pertaining to investment in equities and commodities.
5.2 SEGREGATION OF INVESTMENT PORTFOLIO:
Banks will have to segregate their investment portfolio into any of following three categories:

36
 a. Held for Trading:
An investment that is made for the purpose of generating a profit from short term
fluctuations in price should be classified under this category. An asset should be classified as
held for trading even if it is a part of a portfolio of similar assets for which there is a pattern
of trading for the purpose of generating a profit from short term fluctuations in price. These
investments should be marked to market on a daily basis and differences reflected in the
profit and loss account.
b. Held to Maturity:
The investments made with positive intent and ability of the bank to hold till maturity should
be classified as held to maturity investments. The bank does not have the positive intent to
hold an investment to maturity, if any of the following conditions are met:
1. Bank has the intent and the ability to hold the asset for only an undefined period; or
2. Bank stands ready to sell the asset (other than if a situation arises that is non-recurring
and could not have been reasonably anticipated) in response to changes in market
interest rates or risks, liquidity needs, changes in the availability of and the yield on
alternative investments, changes in financing sources and terms, or changes in foreign
currency risk.
The held to maturity investments should be valued at amortised cost i.e. the cost price less
any impairments (if applicable). The impairments should be included in the profit and loss
accounts for the period.
c. Available for Sale:
All other investments that are neither "held for trading" nor "held to maturity" should be
classified under this category. These investments should be marked to market on a regular
basis and the difference to be adjusted through reserves. Banks are required to maintain
Investment Adjustment Reserve (eligible as Tier 2 capital) to the extent of 2% of available for
sale portfolio.
The share investment on intitutions specified under Directives no. 8 shall be exempted for
maitaining Investment Adjustment Reserve .
5.3 NET OPEN POSITION APPROACH:
Out of the various components of market risk, foreign exchange risk is the predominant risk in our
country. The effects of other forms of market risk are minimal. Thus, a net open position approach
has been devised to measure the capital requirement for market risk. As evidenced by its name, this
approach only addresses the risk of loss arising out of adverse movements in exchange rates. This
approach will be consolidated over time to incorporate other forms of market risks as they start to
gain prominence.
The designated Net Open Position approach requires banks to allocate a fixed proportion of capital
in terms of its net open position. The banks should allocate 5 percentage of their net open positions
as capital charge for market risk.
5.4 NET OPEN POSITION:
Net open position is the difference between the assets and the liability in a currency. In other words,
it is the uncovered volume of asset or liability which is exposed to the changes in the exchange
rates of currencies. For capital adequacy requirements the net open position includes both net spot
positions as well as net forward positions.

37
 For capital adequacy purposes, banks should calculate their net open position in the following
manner:
a. Calculate the net open position in each of the foreign currencies.
b. Convert the net open positions in each currency to NPR as per prevalent exchange rates.
c. Aggregate the converted net open positions of all currencies, without paying attention to long
or short positions.
d. This aggregate shall be the net open position of the bank.
5.5 COMPUTATION OF RISK WEIGHT:
Risk-weighted assets in respect of market risk are determined by multiplying the capital charges by
11 and adding together with the risk weighted exposures for credit risk.
6. REVIEW PROCESS
6.1 GENERAL:
The supervisory review process of the framework is intended not only to ensure that banks have
adequate capital to support all the risks in their business, but also to encourage banks to develop
and use better risk management techniques in monitoring and managing their risks. It is the
responsibility of the bank management in developing an internal capital assessment process and
setting capital targets that are commensurate with the bank‟s risk profile and control environment
beyond the core minimum requirements.
Nepal Rastra Bank recognizes the significance of the relationship between the amount of capital
held by the bank against its risks and the strength and effectiveness of the bank‟s risk management
and internal control processes. However, increased capital should not be viewed as the only option
for addressing increased risks confronting the bank. Other means for addressing risk, such as
strengthening risk management, applying internal limits, strengthening the level of provisions and
reserves, and improving internal controls, must also be considered. Furthermore, capital should not
be regarded as a substitute for addressing fundamentally inadequate control or risk management
processes.
There are three main areas that is particularly suited to treatment under this process: risks
considered under minimum capital requirements which are not fully captured it (e.g. credit
concentration risk); those factors not taken into account by the minimum capital requirements (e.g.
business and strategic risk); and factors external to the bank (e.g. business cycle effects).
In order to achieve the objectives of the supervisory review process, this process has been broadly
divided into three parts:
a. Internal Capital Adequacy Assessment Process (ICAAP)
b. Supervisory Review
c. Supervisory Response
6.2 INTERNAL CAPITAL ADEQUACY ASSESSMENT PROCESS:
The internal capital adequacy assessment process (ICAAP) is a comprehensive process which
requires board and senior management oversight, monitoring, reporting and internal control reviews
at regular intervals to ensure the alignment of regulatory capital requirement with the true risk
profile of the bank and thus ensure long-term safety and soundness of the bank. The key
components of an effective ICAAP are discussed below.

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a. Board and senior management oversight
Bank management is responsible for understanding the nature and level of risk being taken by
the bank and how this risk relates to adequate capital levels. It is also responsible for ensuring
that the formality and sophistication of the risk management processes is commensurate with
the complexity of its operations. A sound risk management process, thus, is the foundation
for an effective assessment of the adequacy of a bank‟s capital position.
The board of directors of the bank are responsible for setting the bank‟s tolerance for risks.
The board should also ensure that management establishes a mechanism for assessing various
risks; develops a system to relate these risks to the bank‟s capital level and sets up a method
for monitoring compliance with internal policies. It is equally important that the board instills
strong internal controls and thereby an effective control environment through adoption of
written policies and procedures and ensures that the policies and procedures are effectively
communicated throughout the bank.
The analysis of a bank‟s current and future capital requirements in relation to its strategic
objectives is a vital element of the strategic planning process. The strategic plan should
clearly outline the bank‟s capital needs, anticipated capital expenditures, desirable capital
level, and external capital sources. Senior management and the board should view capital
planning as a crucial element in being able to achieve its desired strategic objectives.
b. Sound capital assessment
Another crucial component of an effective ICAAP is the assessment of capital. In order to be
able to make a sound capital assessment the bank should, at minimum, have the following:
 Policies and procedures designed to ensure that the bank identifies, measures, and reports
all material risks;
 A process that relates capital to the level of risk;
 A process that states capital adequacy goals with respect to risk, taking account of the
bank‟s strategic focus and business plan; and
 A process of internal control, reviews and audit to ensure the integrity of the overall
management process.
c. Comprehensive assessment of risks
All material risks faced by the bank should be addressed in the capital assessment process.
Nepal Rastra Bank recognizes that not all risks can be measured precisely. However, bank
should develop a process to estimate risks with reasonable certainties. In order to make a
comprehensive assessment of risks, the process should, at minimum, address the following
forms of risk.
1. Credit risk: Banks should have methodologies that enable them to assess the credit risk
involved in exposures to individual borrowers or counterparties as well as at the
portfolio level. The credit review assessment of capital adequacy, at a minimum,
should cover risk rating systems, portfolio analysis/aggregation, large exposures and
risk concentrations.
Internal risk ratings are an important tool in monitoring credit risk. Internal risk ratings
should be adequate to support the identification and measurement of risk from all credit
exposures, and should be integrated into an institution‟s overall analysis of credit risk
and capital adequacy. The ratings system should provide detailed ratings for all assets,
not only for problem assets.

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2. Credit concentration risk: Risk concentrations are arguably the single most important
cause of major problems in banks. A risk concentration is any single exposure or group
of exposures with the potential to produce losses large enough (relative to a bank‟s
capital, total assets, or overall risk level) to threaten a bank‟s health or ability to
maintain its core operations.
Lending being the primary activity of most banks, credit risk concentrations are often
the most material risk concentrations within a bank. However, risk concentrations can
arise in a bank‟s assets, liabilities, or off-balance sheet items, through the execution or
processing of transactions (either product or service), or through a combination of
exposures across these broad categories. Credit risk concentrations are based on
common or correlated risk factors, which, in times of stress, have an adverse effect on
the creditworthiness of each of the individual counterparties making up the
concentration.
Such credit concentrations are not addressed in the minimum capital requirements for
credit risk. Thus, banks should have in place effective internal policies, systems and
controls to identify, measure, monitor, and control their credit risk concentrations.
Banks should explicitly consider the extent of their credit risk concentrations in their
assessment of capital adequacy under review processes. These policies should cover the
different forms of credit risk concentrations to which a bank may be exposed to. Such
concentrations include but are not limited to:
 Significant exposures to an individual counterparty or group of related
counterparty. Banks might also establish an aggregate limit for the management
and control of all of its large exposures as a group;
 Credit exposures to counterparties in the same economic sector or geographic
region;
 Credit exposures to counterparties whose financial performance is dependent on the
same activity or commodity; and
 Indirect credit exposures arising from a bank‟s CRM activities (e.g. exposure to a
similar type of collateral or credit protection provided by a single counterparty or
same collateral in cases of multiple banking).
A bank‟s framework for managing credit risk concentrations should be clearly
documented and should include a definition of the credit risk concentrations relevant to
the bank and how these concentrations and their corresponding limits are calculated.
Limits should be defined in relation to a bank‟s capital, total assets or, where adequate
measures exist, its overall risk level. A bank‟s management should conduct periodic
stress tests of its major credit risk concentrations and review the results of those tests to
identify and respond to potential changes in market conditions that could adversely
impact the bank‟s performance.
3. Operational risk: The failure to properly manage operational risk can result in a
misstatement of an institution‟s risk/return profile and expose the institution to
significant losses. Gross income, used in the Basic Indicator Approach is only a proxy
for the scale of operational risk exposure of a bank and can in some cases
underestimate the need for capital. Thus, Banks should develop a framework for
managing operational risk and evaluate the adequacy of capital as prescribed by this
framework. The framework should cover the bank‟s appetite and tolerance for
operational risk, as specified through the policies for managing this risk, including the
extent and manner in which operational risk is transferred outside the bank. It should

40
 also include policies outlining the bank‟s approach to identifying, assessing, monitoring
and controlling/mitigating the risk.
4. Market risk: The prescribed approach for the computation of capital charge for market
risk is very simple and thus may not be directly aligned with the magnitude of risk.
Likewise, the approach only incorporates risks arising out of adverse movements in
exchange rates while ignoring other forms of risks like interest rate risk and equity
risks. Thus, banks should develop a framework that addresses these various forms of
risk and at the same time perform stress tests to evaluate the adequacy of capital.
The use of internal models by the bank for the measurement of market risk is highly
encouraged. Wherever bank's make use of internal models for computation of capital
charge for market risks, bank management should ensure the adequacy and
completeness of the system regardless of the type and level of complexity of the
measurement system as the quality and reliability of the measurement system is largely
dependent on the quality of the data and various assumptions used in the model.
5. Liquidity risk: Liquidity is crucial to the ongoing viability of any financial institution.
The capital positions can have a telling effect on institution‟s ability to obtain liquidity,
especially in a crisis. Each bank must have adequate systems for measuring, monitoring
and controlling liquidity risk. Banks should evaluate the adequacy of capital given their
own liquidity profile and the liquidity of the markets in which they operate. Banks are
also encouraged to make use of stress testing to determine their liquidity needs and the
adequacy of capital.
6. Other risks: Although the „other‟ risks, such as reputational and strategic risk, are not
easily measurable, banks are expected to take these into consideration as well while
deciding on the level of capital.
d. Monitoring and reporting
The bank should establish an adequate system for monitoring and reporting risk exposures
and assessing how the bank‟s changing risk profile affects the need for capital. The bank‟s
senior management or board of directors should, on a regular basis, receive reports on the
bank‟s risk profile and capital needs. These reports should allow senior management to:
 Evaluate the level and trend of material risks and their effect on capital levels;
 Evaluate the sensitivity and reasonableness of key assumptions used in the capital
assessment measurement system;
 Determine that the bank holds sufficient capital against the various risks and is in
compliance with established capital adequacy goals; and
 Assess its future capital requirements based on the bank‟s reported risk profile and make
necessary adjustments to the bank‟s strategic plan accordingly.
e. Internal control review
A bank‟s internal control structure is essential to a sound capital assessment process.
Effective control of the capital assessment process includes an independent review and,
where appropriate, the involvement of internal or external audits. The bank‟s board of
directors has a responsibility to ensure that management establishes a system for assessing the
various risks, develops a system to relate risk to the bank‟s capital level, and establishes a
method for monitoring compliance with internal policies. The board should regularly verify
whether its system of internal controls is adequate to ensure well-ordered and prudent
conduct of business.

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 The bank should conduct periodic reviews of its risk management process to ensure its
integrity, accuracy, and reasonableness. Key areas that should be reviewed include:
 Appropriateness of the bank‟s capital assessment process given the nature, scope and
complexity of its activities;
 Identification of large exposures and risk concentrations;
 Accuracy and completeness of data inputs into the bank‟s assessment process;
 Reasonableness and validity of scenarios used in the assessment process; and
 Stress testing and analysis of assumptions and inputs.
6.3 SUPERVISORY REVIEW:
Nepal Rastra Bank shall regularly review the process by which a bank assesses its capital adequacy,
risk positions, resulting capital levels, and quality of capital held by a bank. Supervisors shall also
evaluate the degree to which a bank has in place a sound internal process to assess capital
adequacy. The emphasis of the review should be on the quality of the bank‟s risk management and
controls and should not result in supervisors functioning as bank management. The periodic review
can involve any or a combination of:
 On-site examinations or inspections;
 Off-site review;
 Discussions with bank management;
 Review of work done by external auditors (provided it is adequately focused on the necessary
capital issues); and
 Periodic reporting.
Some of the key areas which will be reviewed during the supervisory review process are discussed
hereunder
a. Review of adequacy of risk assessment
NRB shall assess the degree to which internal targets and processes incorporate the full range
of material risks faced by the bank. Supervisors shall also review the adequacy of risk
measures used in assessing internal capital adequacy and the extent to which these risk
measures are also used operationally in setting limits, evaluating business line performance,
and evaluating and controlling risks more generally. Supervisors shall consider the results of
sensitivity analyses and stress tests conducted by the institution and how these results relate
to capital plans.
b. Assessment of capital adequacy
NRB shall review the bank‟s processes to determine that:
 Target levels of capital chosen are comprehensive and relevant to the current operating
environment;
 These levels are properly monitored and reviewed by senior management; and
 The composition of capital is appropriate for the nature and scale of the bank‟s business.
NRB shall also consider the extent to which the bank has provided for unexpected events in
setting its capital levels. This analysis should cover a wide range of external conditions and

42
 scenarios, and the sophistication of techniques and stress tests used should be commensurate
with the bank‟s activities.
c. Assessment of the control environment
NRB shall consider the quality of the bank‟s management information reporting and systems,
the manner in which business risks and activities are aggregated, and management‟s record in
responding to emerging or changing risks. In all instances, the capital level at an individual
bank should be determined according to the bank‟s risk profile and adequacy of its risk
management process and internal controls. External factors such as business cycle effects and
the macroeconomic environment should also be considered.
d. Supervisory review of compliance with minimum standards
In order to obtain relief as per this framework banks are required to observe a number of
requirements, including risk management standards and disclosures. In particular, banks will
be required to disclose features of their internal methodologies used in calculating minimum
capital requirements. As part of the supervisory review process, supervisors must ensure that
these conditions are being met on an ongoing basis. Likewise, the supervisors must ensure
that qualifying criteria as specified in the framework are continuously being met as these
criteria are developed as benchmarks that are aligned with bank management expectations for
effective risk management and capital allocation.
e. Significance of risk transfer
Securitization or credit sale agreements with recourse may be carried out for purposes other
than credit risk transfer (e.g. funding). Where this is the case, there might still be a limited
transfer of credit risk. However, for an originating bank to achieve reductions in capital
requirements, the risk transfer arising from a securitization or credit sale has to be deemed
significant by the NRB. If the risk transfer is considered to be insufficient or non existent,
NRB can require the application of a higher capital requirement or, alternatively, may deny a
bank from obtaining any capital relief from the securitization or transfer agreements.
Therefore, the capital relief that can be achieved will correspond to the amount of credit risk
that is effectively transferred.
f. Credit Risk Mitigants
In case when the eligibility requirements are not fulfilled, NRB will not consider Credit Risk
Mitigants in allocating capital. Similarly, CRM may give rise to residual risks, which may
render the overall risk reduction less effective. Where, these risks are not adequately
controlled by the bank, NRB may impose additional capital charges or take other appropriate
supervisory actions.
g. Operational risk and Market Risk
The framework prescribes simple approaches for allocating capital for operational and market
risk which may not be directly aligned with the volume and complexity of risk. Thus, the
supervisor shall consider whether the capital requirements generated by the prescribed
approaches gives a consistent picture of the individual bank's risk exposure in comparison
with the peer group and the banking industry at large. Where NRB is convinced such is not
the case, appropriate supervisory response is warranted.
h. Market Discipline
The framework requires banks to disclose various key informations about their business on a
periodic basis. It is imperative that the banks discharge their obligations under the disclosure
requirements in order to be eligible to claim benefits of CRM. In line with the utmost

43
 significance of this requirement, the supervisor shall review the adequacy of the disclosures.
As a part of this process itself, the supervisor shall regularly review the website of the banks
and review the contents of the site. Wherever the review process identifies any shortcomings
or non-compliances, appropriate supervisory response shall be initiated.
6.4 SUPERVISORY RESPONSE:
Nepal Rastra Bank expects banks to operate above the minimum regulatory capital ratios.
Wherever, NRB is not convinced about the risk management practices and the control environment,
it has the authority to require banks to hold capital in excess of the minimum.
a. Supervisory adjustments in risk weighted assets and capital
Having carried out the review process as described above, supervisors should take
appropriate action if they are not satisfied with the results of the bank‟s own risk assessment
and capital allocation. In such a scenario, NRB shall be empowered to undertake any or
combination of the following adjustments in the banks risk weighted assets and regulatory
capital computations.
1. Shortfall in provisions made by the bank against adversely classified assets shall be
deducted from the Tier 1 capital.
2. The loans and facilities extended to Directors, Employees (other than loans given under
Employee rules), Shareholders holding more than 1% percent shares and related parties
as well as loans, advances and facilities restricted by the prevailing rules and
regulations shall be deducted from Tier 1 capital.
3. In case the bank has provided loans and facilities in excess of its Single Obligor Limits,
10% of all such excess exposures shall be added to the risk weighted exposure for
credit risk.
4. Where the bank has been involved in the sale of credit with recourse facility, 1% of the
contract (sale) value shall be added to the risk weight for credit risk.
5. Where the banks do not have satisfactory Assets Liability Management policies and
practices to effectively manage the market risks, an additional risk weight of 1% of Net
Interest Income of the immediate previous financial year shall be added to the risk
weight for market risk.
6. Where the bank's net liquid asset to total deposit ratio is less than 20%, a risk weight of
1% (as given in the table below) of total deposit, for each percent or portion of percent
shortfall in such ratio, is added to total of the Risk Weighted Exposures.
Net liquid asset to total deposit A risk weight to be added to the Risk Weighted
ratio Exposures
19% - less than 20% 1% of total deposit
18% - less than 19% 2% of total deposit
17% - less than 18% 3% of total deposit
16% - less than 17% 4% of total deposit
15% - less than 16% 5% of total deposit and so on.
For this purpose, liquid assets include cash and bank balances, money at call & short
notice, placement up to 90 days and investment in government securities. Borrowings
repayable up to 90 days is deducted from liquid assets to obtain net liquid assets.

44
 7. Where the banks do not adopt sound practices for the management of operational risk,
an additional capital charge of 2% to 5% of Gross Income of Immediate previous
financial year shall be levied for operational risks.
8. Where the Gross Income determined for computation of capital charge of Operational
Risk for all of the last three years is negative and where the banks themselves have not
addressed the capital charge for operational risk, 5% of the total credit and investments
net of specific provisions shall be the capital charge for operational risk.
New banks who have not completed a year of operation and hence whose gross income
cannot be measured reliably and where the banks themselves have not addressed the
capital charge for operational risk, shall also be required to compute their capital charge
for operational risk vide the same approach as prescribed for banks with negative gross
income. These banks may use the gross income approach from the second year
onwards. But, based on the reasonableness of the so- computed capital charge for
Operation Risk, during the first three years of operation, review process may require
additional proportion of capital charge.
9. During the course of review, where the supervisor is not satisfied with the overall risk
management policies and procedures of the bank, the total risk weighted exposures of
the bank shall be increased up to 5%.
10. In case the bank has not achieved the desired level of disclosure requirements, the total
risk weighted exposures of the bank shall be increased up to 3%.
11. Banks that do not meet the eligibility requirements to claim the benefit under credit risk
mitigation techniques shall not be allowed the benefit of CRM.
b. Corrective Actions for Non-Compliances
1. The failure on part of the banks to meet the provisions of this framework shall be
considered as a violation of the NRB directives and shall attract stipulated actions. The
nature of the enforcement action largely depends on degree of the capital adequacy of
the bank. The trigger points and the prescribed action in case of non-compliance shall
be as per the provisions of Prompt Corrective Action Byelaw 2064 propounded by
Nepal Rastra Bank.
7. DISCLOSURE
7.1 GENERAL:
The purpose of disclosure requirements is to complement the minimum capital requirements and
the review process by developing a set of disclosure requirements which will allow market
participants to assess key pieces of information on the scope of application, capital, risk exposures,
risk assessment processes, and hence the capital adequacy of the bank. It is believed that providing
disclosures that are based on a common framework is an effective means of informing the market
about a bank‟s exposure to those risks and provides a consistent and comprehensive disclosure
framework that enhances comparability. The importance of disclosure is more pronounced in cases
of banks that rely on internal methodologies in assessing capital requirements.
7.2 DISCLOSURE PRINCIPLES:
Banks should have a formal disclosure policy approved by the Board of directors that addresses the
bank‟s approach for determining what disclosures it will make and the internal controls over the
disclosure process. In addition, banks should implement a process for assessing the appropriateness
of their disclosures, including validation and frequency. While deciding on the disclosure policy,

45
 the board should pay due attention to strike a balance between materiality and proprietary and
confidential information.
a. Materiality
Besides the minimum prescribed disclosure requirements, a bank should decide which
additional disclosures are relevant for it based on the materiality concept. Information would
be regarded as material if its omission or misstatement could change or influence the
assessment or decision of a user relying on that information for the purpose of making
economic decisions.
b. Proprietary and confidential information
Proprietary information encompasses information (for example on products or systems), that
if shared with competitors would render a bank‟s investment in these products/systems less
valuable, and hence would undermine its competitive position. Information about customers
is often confidential, in that it is provided under the terms of a legal agreement or
counterparty relationship. This has an impact on what banks should reveal in terms of
information about their customer base, as well as details on their internal arrangements, for
instance methodologies used, parameter estimates, data etc. The disclosure requirements set
out below by NRB aims to strike an appropriate balance between the need for meaningful
disclosure and the protection of proprietary and confidential information.
7.3 VALIDATION:
The disclosures of the bank should be subjected to adequate validation. In addition, supplementary
material (such as Management‟s Discussion and Analysis) that is published should also be
subjected to sufficient scrutiny (e.g. internal control assessments, etc.) to satisfy the validation
issue. If material is not published under a validation regime, for instance in a stand alone report or
as a section on a website, then management should ensure that appropriate verification of the
information takes place, in accordance with the general disclosure principles.
7.4 DISCLOSURE REQUIREMENTS:
Banks should at minimum, disclose the following information at the stipulated time intervals. At
the same time, banks shall be free to disclose any other information they consider important for its
stakeholders as and when they consider necessary, beyond the prescribed requirements.
a. Banks should provide the following disclosures as at the end of each financial year along with
the annual financial statements.
1. Capital structure and capital adequacy
o Tier 1 capital and a breakdown of its components;
o Tier 2 capital and a breakdown of its components;
o Detailed information about the Subordinated Term Debts with information on the
outstanding amount, maturity, amount raised during the year and amount eligible to
be reckoned as capital funds.
o Deductions from capitla;
o Total qualifying capitla;
o Capital adequacy ratio;
o Summary of the bank‟s internal approach to assess the adequacy of its capital to
support current and future activities, if applicable; and

46
 o Summary of the terms, conditions and main features of all capital instruments,
especially in case of subordinated term debts including hybrid capital instruments.
2. Risk exposures
o Risk weighted exposures for Credit Risk, Market Risk and Operational Risk;
o Risk Weighted Exposures under each of 11 categories of Credit Risk;
o Total risk weighted exposure calculation table;
o Amount of NPAs (both Gross and Net)
 Restructure/Reschedule Loan
 Substandard Loan
 Doubtful Loan
 Loss Loan
o NPA ratios
 Gross NPA to gross advances
 Net NPA to net advances
o Movement of Non Performing Assets
o Write off of Loans and Interest Suspense
o Movements in Loan Loss Provisions and Interest Suspense
o Details of additional Loan Loss Provisions
o Segregation of investment portfolio into Held for trading, Held to maturity and
Available for sale category
3. Risk Management Function
o For each separate risk area (Credit, Market and Operational risk), banks must
describe their risk management objectives and policies, including:
 Strategies and processes;
 The structure and organization of the relevant risk management function;
 The scope and nature of risk reporting and/or measurement systems; and
 Policies for hedging and/or mitigating risk and strategies, and processes for
monitoring the continuing effectiveness of hedges/mitigants.
o Types of eligible credit risk mitigants used and the benefits availed under CRM.
b. All commercial banks should make following disclosures on a quarterly basis on their
respective websites.
o Tier 1 capital and a breakdown of its components;
o Tier 2 capital and a breakdown of its components;
o Detailed information about the Subordinated Term Debts with information on the
outstanding amount, maturity, amount raised during the year and amount eligible to be
reckoned as capital funds.
o Deductions from capitla;

47
 o Total qualifying capitla;
o Capital adequacy ratio;
o Risk weighted exposures for Credit Risk, Market Risk and Operational Risk;
o Risk Weighted Exposures under each of 11 categories of Credit Risk;
o Total risk weighted exposure calculation table;
o Amount of NPAs (both Gross and Net)
 Restructure/Reschedule Loan
 Substandard Loan
 Doubtful Loan
 Loss Loan
o NPA ratios
 Gross NPA to gross advances
 Net NPA to net advances
o Movement of Non Performing Assets
o Write off of Loans and Interest Suspense
o Movements in Loan Loss Provisions and Interest Suspense
o Details of Additional Loan Loss Provisions
o Segregation of investment portfolio into Held for trading, Held to maturity and Available
for sale category
o Summary of the bank‟s internal approach to assess the adequacy of its capital to support
current and future activities, if applicable; and
o Summary of the terms, conditions and main features of all capital instruments, especially
in case of subordinated term debts including hybrid capital instruments.
c. Disclosure requirements under this framework should also be published in the respective
websites of the banks. Such disclosures of the banks should also be updated to reflect the
capital adequacy position of the banks after the supervisory adjustments under the review
process. Banks that do not host a website yet are required to make the necessary
arrangements to host a website immediately.
d. Banks are required to report to NRB their capital adequacy computations, according to the
format as specified in Annexure of this framework on a monthly basis within one month after
the end of the month or as required by NRB from time to time. All such returns has to be
validated by the internal auditor of the bank. If the monthly internal audit couldnot be carried
out, it should be disclosed on the monthly returns. But, such returns at the end of the quarter
must be submitted with the validation from the internal auditor of the bank.
Besides the returns specified above, a bank must inform NRB within 30 days of:
1. Any breach of the minimum capital adequacy requirements set out in this framework
together with an explanation of the reasons for the breach and the remedial measures it
has taken to address those breaches.
2. Any concerns it has about its capital adequacy, along with proposed measures to address
these concerns.

48
 e. Full compliance of these disclosure requirements is a pre-requisite before banks can obtain
any capital relief (i.e., adjustments in the risk weights of collateralized or guaranteed
exposures) in respect of any credit risk mitigation techniques.

FORM NO. 1 CAPITAL ADEQUACY TABLE (Summary)

(Rs.In …..)
Particulars Current Period Previous Period
Common Equity Tier 1 Capital
Tier 1 Capital
Tier 2 Capital
Total Capital
Risk-Weighted Exposures

Regulatory Ratios Current Period Previous Period

Leverage Ratio
Common Equity Tier 1 to Risk Weighted Exposure Ratio
Tier 1 to Risk Weighted Exposure Ratio
Total Capital to Risk Weighted Exposure Ratio

FORM NO. 1A CAPITAL ADEQUACY TABLE

(Rs.In …..)
1. 1 Risk Weighted Exposures Current Period Previous Period
a Risk Weighted Exposure for Credit Risk
b Risk Weighted Exposure for Operational Risk
c Risk Weighted Exposure for Market Risk
Adjustments under Pillar II
Add: 3% of the total RWE due to non compliance to Disclosure
Requirement (6.4 a 10)
Add: ….% of the total deposit due to insufficient Liquid
Assets(6.4 a 6)
Total Risk Weighted Exposures (After Bank's adjustments of Pillar II)
1.2 CAPITAL Current Period Previous Period
Tier 1 Capital (Core Capital) (CET1 +AT1) 0 0
Common Equity Tier 1 (CET 1) 0 0
a Paid up Equity Share Capital
b Equity Share Premium
c Proposed Bonus Equity Shares
d Statutory General Reserves
e Retained Earnings
f Un-audited current year cumulative profit/(Loss)
g Capital Redemption Reserve
h Capital Adjustment Reserve
i Dividend Equalization Reserves
j Bargain purchase gain

49
k Other Free Reserve
l Less: Goodwill
m Less: Intangible Assets
n Less: Deferred Tax Assets
o Less: Fictitious Assets
p Less: Investment in equity in licensed Financial Institutions
q Less: Investment in equity of institutions with financial interests
r Less: Investment in equity of institutions in excess of limits
s Less: Investments arising out of underwriting commitments
t Less: Reciprocal crossholdings
Less: Purchase of land & building in excess of limit &
u unutilized
v Less: Cash Flow Hedge
w Less: Defined Benefit Pension Assets
x Less: Un recognized Defined Benefit Pension Liabilities
y Less: Negative balance of reserve accounts
z Less: Other Deductions
Adjustments under Pillar II
Less: Shortfall in Provision (6.4 a 1)
Less: Loans and Facilities extended to Related Parties and
Restricted lending (6.4 a 2)
Additional Tier 1 (AT1)
a Perpetual Non Cumulative Preference Share Capital
b Perpetual Debt Instruments
c Stock Premium
Supplementary Capital (Tier II) 0 0
a Cumulative and/or Redeemable Preference Share
b Subordinated Term Debt
c Hybrid Capital Instruments
d Stock Premium
e General loan loss provision
f Exchange Equalization Reserve
g Investment Adjustment Reserve
h Assets Revaluation Reserve
i Other Reserves
Total Capital Fund (Tier I and Tier II) 0 0
1.3 CAPITAL ADEQUACY RATIOS Current Period Previous Period
Common Equity Tier 1 Capital to Total Risk Weighted Exposures
(After Bank's adjustments of Pillar II)
Tier 1 Capital to Total Risk Weighted Exposures (After Bank's
adjustments of Pillar II)
Tier 1 and Tier 2 Capital to Total Risk Weighted Exposures(After
Bank's adjustments of Pillar II)

50
 FORM NO. 2: RISK WEIGHTED EXPOSURE FOR CREDIT RISK
(Rs.In …..)
Specific Risk
Book Provision & Eligible Risk
Valuation Net Value Weighted
A. Balance Sheet Exposures Value CRM Weight
Adjustment Exposures
a b c d=a-b-c e f=d*e
Cash Balance 0 0 0 0% 0
Balance With Nepal Rastra Bank 0 0 0 0% 0
Gold 0 0 0 0% 0
Investment in Nepalese Government
0 0 0 0% 0
Securities
All Claims on Government of Nepal 0 0 0 0% 0
Investment in Nepal Rastra Bank securities 0 0 0 0% 0
All claims on Nepal Rastra Bank 0 0 0 0% 0
Claims on Foreign Government and Central
0 0 0 0% 0
Bank (ECA 0-1)
Claims on Foreign Government and Central
0 0 0 0 20% 0
Bank (ECA -2)
Claims on Foreign Government and Central
0 0 0 0 50% 0
Bank (ECA -3)
Claims on Foreign Government and Central
0 0 0 0 100% 0
Bank (ECA-4-6)
Claims on Foreign Government and Central
0 0 0 0 150% 0
Bank (ECA -7)
Claims On BIS, IMF, ECB, EC and on
Multilateral Development Banks (MDB's) 0 0 0 0% 0
recognized by the framework
Claims on Other Multilateral Development
0 0 0 0 100% 0
Banks
Claims on Domestic Public Sector Entity 0 0 0 0 100% 0
Claims on Public Sector Entity (ECA 0-1) 0 0 0 0 20% 0
Claims on Public Sector Entity (ECA 2) 0 0 0 0 50% 0
Claims on Public Sector Entity (ECA 3-6) 0 0 0 0 100% 0
Claims on Public Sector Entity (ECA 7) 0 0 0 0 150% 0
Claims on domestic banks that meet capital
0 0 0 0 20% 0
adequacy requirements
Claims on domestic banks that do not meet
0 0 0 0 100% 0
capital adequacy requirements
Claims on foreign bank (ECA Rating 0-1) 0 0 0 0 20% 0
Claims on foreign bank (ECA Rating 2) 0 0 0 0 50% 0
Claims on foreign bank (ECA Rating 3-6) 0 0 0 0 100% 0
Claims on foreign bank (ECA Rating 7) 0 0 0 0 150% 0
Claims on foreign bank incorporated in
SAARC region and China operating with a 0 0 0 0 20% 0
buffer of 1% above their respective
regulatory
Claims capital requirement
on Domestic Corporates 0 0 0 0 100% 0
Claims on Foreign Corporates (ECA 0-1) 0 0 0 0 20% 0

51
Claims on Foreign Corporates (ECA 2) 0 0 0 0 50% 0
Claims on Foreign Corporates (ECA 3-6) 0 0 0 0 100% 0
Claims on Foreign Corporates (ECA 7) 0 0 0 0 150% 0
Regulatory Retail Portfolio (Not Overdue) 0 0 0 0 75% 0
Claims fulfilling all criterion of regulatory
0 0 0 0 100% 0
retail except granularity
Claims secured by residential properties 0 0 0 0 60% 0
Claims not fully secured by residential 0 0 0 0 150% 0
properties
Claims secured by residential properties
0 0 0 0 100% 0
(Overdue)
Claims secured by Commercial real estate 0 0 0 0 100% 0
Past due claims (except for claim secured by
0 0 0 0 150% 0
residential properties)
High Risk claims 0 0 0 0 150% 0
Investments in equity and other capital
instruments of institutions listed in the stock 0 0 0 0 100% 0
exchange
Investments in equity and other capital
instruments of institutions not listed in the 0 0 0 0 150% 0
stock exchange
Staff loan secured by residential property 0 0 0 0 50% 0
Interest Receivable/claim on government
0 0 0 0 0% 0
securities
Cash in transit and other cash items in the
0 0 0 0 20% 0
process of collection
Other Assets (as per attachment) 0 0 0 0 100% 0
TOTAL 0 0 0 0 0

Gross Risk
Specific Eligible Risk
Book Net Value Weighted
B. Off Balance Sheet Exposures Provision CRM Weight
Value Exposures
a b c d=a-b-c e f=d*e
Revocable Commitments 0 0 0 0% 0
Bills Under Collection 0 0 0 0% 0
Forward Exchange Contract Liabilities 0 0 0 0 10% 0
LC Commitments With Original Maturity
Upto 6 months 0 0 0 0 20% 0
domestic counterparty
foreign counterparty (ECA Rating 0-1) 0 0 0 0 20% 0
foreign counterparty (ECA Rating 2) 0 0 0 0 50% 0
foreign counterparty (ECA Rating 3-6) 0 0 0 0 100% 0
foreign counterparty (ECA Rating 7) 0 0 0 0 150% 0
LC Commitments With Original Maturity
Over 6 months 0 0 0 0 50% 0
domestic counterparty
foreign counterparty (ECA Rating 0-1) 0 0 0 0 20% 0
foreign counterparty (ECA Rating 2) 0 0 0 0 50% 0

52
 foreign counterparty (ECA Rating 3-6) 0 0 0 0 100% 0
foreign counterparty (ECA Rating 7) 0 0 0 0 150% 0
Bid Bond, Performance Bond and Counter
guarantee 0 0 0 0 50% 0
domestic counterparty
foreign counterparty (ECA Rating 0-1) 0 0 0 0 20% 0
foreign counterparty (ECA Rating 2) 0 0 0 0 50% 0
foreign counterparty (ECA Rating 3-6) 0 0 0 0 100% 0
foreign counterparty (ECA Rating 7) 0 0 0 0 150% 0
Underwriting commitments 0 0 0 0 50% 0
Lending of Bank's Securities or Posting of
0 0 0 0 100% 0
Securities as collateral
Repurchase Agreements, Assets sale with
0 0 0 0 100% 0
recourse
Advance Payment Guarantee 0 0 0 0 100% 0
Financial Guarantee 0 0 0 0 100% 0
Acceptances and Endorsements 0 0 0 0 100% 0
Unpaid portion of Partly paid shares and
0 0 0 0 100% 0
Securities
Irrevocable Credit commitments (short term) 0 0 0 0 20% 0
Irrevocable Credit commitments (long term) 0 0 0 0 50% 0
Claims on foreign bank incorporated in
SAARC region operating with a buffer of
0 0 0 0 20% 0
1% above their respective regulatory capital
requirement
Other Contingent Liabilities 0 0 0 0 100% 0
Unpaid Guarantee Claims 0 0 0 0 200% 0
TOTAL 0 0 0 0 0
Total RWE for credit Risk Before
0 0 0 0 0
Adjustment (A) +(B)
Adjustments under Pillar II
Add: 10% of the loan and facilities in excess
0
of Single Obligor Limits(6.4 a 3)
Add: 1% of the contract(sale) value in case
of the sale of credit with recourse (6.4 a
4)
Total RWE for credit Risk (After Bank's
adjustments of Pillar II)

FORM NO.3 ELIGIBLE CREDIT RISK MITIGANTS

Credit exposures Deposits Deposits Gold Govt. G'tee Sec/ G'tee of G'tee Sec/ Total
with Bank with & of G'tee of domest of G'tee of
other NRB Govt. Other ic MD Foreign
banks/FI Securit of Soverei banks Bs Banks
ies Nepal gns
(a) (b) (c) (d) (e) (f) (g) (h) (i)
Balance Sheet Exposures
Claims on Foreign government and 0

53
Credit exposures Deposits Deposits Gold Govt. G'tee Sec/ G'tee of G'tee Sec/ Total
with Bank with & of G'tee of domest of G'tee of
other NRB Govt. Other ic MD Foreign
banks/FI Securit of Soverei banks Bs Banks
ies Nepal gns
(a) (b) (c) (d) (e) (f) (g) (h) (i)
Central Bank (ECA -2)
Claims on Foreign government and
Central Bank (ECA -3) 0
Claims on Foreign government and
Central Bank (ECA-4-6) 0
Claims on Foreign government and
Central Bank (ECA -7) 0
Claims on Other Multilateral Development
Banks 0
Claims on Domestic Public Sector
Entity
Claims on Public Sector Entity (ECA 0-1) 0
Claims on Public Sector Entity (ECA 2) 0
Claims on Public Sector Entity (ECA 3-6) 0
Claims on Public Sector Entity (ECA 7) 0
Claims on domestic banks that meet
capital adequacy requirements 0
Claims on domestic banks that do not meet
capital adequacy requirements 0
Claims on foreign bank (ECA Rating 0-1) 0
Claims on foreign bank (ECA Rating 2) 0
Claims on foreign bank (ECA Rating 3-6) 0
Claims on foreign bank (ECA Rating 7) 0
Claims on foreign bank incorporated in
SAARC region and China operating with
a buffer of 1% above their respective
regulatory capital requirement
Claims on Domestic Corporates 0
Claims on Foreign Corporates (ECA 0-1) 0
Claims on Foreign Corporates (ECA 2) 0
Claims on Foreign Corporates (ECA 3-6) 0
Claims on Foreign Corporates (ECA 7) 0
Regulatory Retail Portfolio (Not Overdue) 0
Claims fulfilling all criterion of regulatory 0
retail except granularity
Claims secured by residential properties 0
Claims not fully secured by residential 0
properties
Claims secured by residential properties 0
(Overdue)
Claims secured by Commercial real estate 0
Past due claims (except for claim secured 0
by residential properties)
High Risk claims 0

54
Credit exposures Deposits Deposits Gold Govt. G'tee Sec/ G'tee of G'tee Sec/ Total
with Bank with & of G'tee of domest of G'tee of
other NRB Govt. Other ic MD Foreign
banks/FI Securit of Soverei banks Bs Banks
ies Nepal gns
(a) (b) (c) (d) (e) (f) (g) (h) (i)
Investments in equity and other capital 0
instruments of institutions listed in the
stock exchange
Investments in equity and other capital 0
instruments of institutions not listed in the
stock exchange
Other Assets (as per attachment)
Total 0
Off Balance Sheet Exposures
Forward Exchange Contract Liabilities
LC Commitments With Original Maturity 0
Upto 6 months
domestic counterparty
foreign counterparty (ECA Rating 0- 0
1)
foreign counterparty (ECA Rating 2) 0
foreign counterparty (ECA Rating 3-6) 0
foreign counterparty (ECA Rating 7) 0
LC Commitments With Original Maturity 0
Over 6 months
domestic counterparty
foreign counterparty (ECA Rating 0-1) 0
foreign counterparty (ECA Rating 2) 0
foreign counterparty (ECA Rating 3-6) 0
foreign counterparty (ECA Rating 7) 0
Bid Bond, Performance Bond and Counter 0
guarantee
domestic counterparty
foreign counterparty (ECA Rating 0-1) 0
foreign counterparty (ECA Rating 2) 0
foreign counterparty (ECA Rating 3-6) 0
foreign counterparty (ECA Rating 7) 0
Underwriting commitments 0
Lending of Bank's Securities or Posting of 0
Securities as collateral
Repurchase Agreements, Assets sale with 0
recourse
Advance Payment Guarantee 0
Financial Guarantee 0
Acceptances and Endorsements 0
Unpaid portion of Partly paid shares and 0
Securities
Irrevocable Credit commitments (Short 0
Term)

55
Credit exposures Deposits Deposits Gold Govt. G'tee Sec/ G'tee of G'tee Sec/ Total
with Bank with & of G'tee of domest of G'tee of
other NRB Govt. Other ic MD Foreign
banks/FI Securit of Soverei banks Bs Banks
ies Nepal gns
(a) (b) (c) (d) (e) (f) (g) (h) (i)
Irrevocable Credit commitments (Long
Term)
Other Contingent Liabilities 0
Total
Grand Total

FORM NO.4 EXHIBIT OF CLAIMS WITH CREDIT RISK MITIGANTS

(Rs.In …………….)
S.N. Counterparty Category Facility Outstanding Eligible CRM
Nature Gross Haircut Net
Amount Amount

FORM NO.5 OTHER ASSETS

S.No. Assets Gross Amount Specific Provision Net
& Valuation
Adjustment Balance
1 Fixed Assets 0
2 Interest Receivable on Other Investment 0
3 Interest Receivable on Loan 0
4 Non Banking Assets 0
5 Reconciliation Account 0
6 Draft Paid Without Notice 0
7 Sundry Debtors 0
8 Advance payment and Deposits 0
9 Staff Loan and Advance 0
10 Stationery 0
11 Other 0
TOTAL 0 0 0

FORM NO. 6: RISK WEIGHTED EXPOSURE FOR OPERATIONAL RISK

Particulars FY ...... FY ...... FY ......
Net Interest Income
Commission and Discount Income
Other Operating Income
Exchange Fluctuation Income
Addition/Deduction in Interest Suspense during the period
Gross income (a)

56
Alfa (b) 15% 15% 15%
Fixed Percentage of Gross Income [c=(a×b)]
Capital Requirement for operational risk (d) (average of c)
Risk Weight (reciprocal of capital requirement of 11%) in
times (e) 9.09
Equivalent Risk Weight Exposure [f=(d×e)]
PILLAR-II ADJUSTMENTS
If Gross Income for all the last three years is negative(6.4 a 8)
Total Credit and Investment (net of Specific Provision)
Capital Requirement for operational risk (5%)
Risk Weight (reciprocal of capital requirement of 11%) in
times 9.09
Equivalent Risk Weight Exposure [g]
Equivalent Risk Weight Exposure [h=f or g)

FORM NO.7 RISK WEIGHTED EXPOSURE FOR MARKET RISK

S.No. Currency Open Position (FCY) Open Position (NPR) Relevant Open Position

1 INR
2 USD
3 GBP
4 EURO
5 THB
6 CHF
7 ......
8 .......
9 .......
Total Open Position (a)
Fixed Percentage (b) 5%
Capital Charge for Market Risk [c=(a×b)]
Risk Weight (reciprocal of capital requirement of 11%) in times (d) 9.09
Equivalent Risk Weight Exposure [e=(c×d)]

57
 FORM NO. 8 NET LIQUID ASSETS TO TOTAL DEPOSIT RATIO
(Rs. In …..)
Particulars Amount
Total Deposit and Borrowing (A)
Total Deposit(as per NRB Ni.Fa. 9.1)
Total Borrowing(as per NRB Ni.Fa. 9.1)
Liquid Assets (B)
Cash(9.1)
Bank Balance(9.1)
Money at call and short notice (9.1)
Investment in government Securities(9.1)
Placement upto 90 days
Borrowings payable upto 90 days ( C )
Net Liquid Assets (D)=(B-C)

Net Liquid Assets to Total Deposit

Shortfall in Ratio
Amount to be added to Risk Weighted Exposures

FORM NO.: 9 Leverage Ratio

(Rs.In …..)
Particulars Amount
A Exposure Measure -
1. On balance sheet Assets(net of specific provisioning and valuation
adjustment)
2. Repurchase agreements and securities finance
3. Derivatives
4. Off balance sheet exposure
B Capital Measure -

1. Common Equity Tier 1 Capital (After regulatory Adjustment)

2. Additional Tier 1 Capital
%
C Leverage Ratio
Note (if any):

58
 cg';"rL g+= !=@
Capital Adequacy Framework
2007
(Updated July 2008)

1. INTRODUCTION
1.1 BACKGROUND:
Prior to 1988, there was no uniform international regulatory standard for setting bank capital
requirements. In 1988, the Basel Committee on Banking Supervision (BCBS)13 developed the
Capital Accord, which is known as Basel I, to align the capital adequacy requirements applicable
especially to banks in G-10 countries. Basel I introduced two key concepts. First, it defined what
banks could hold as capital, as well as designating capital as Tier 1 or Tier 2 according to its loss-
absorbing or creditor-protecting characteristics. The second key concept introduced in Basel I was
that capital should be held by banks in relation to the risks that they face. The major risks faced by
banks relate to the assets held on balance sheet. Thus, Basel I calculated banks‟ minimum capital
requirements as a percentage of assets, which are adjusted in accordance to their riskiness and
assigning risk weights to assets. Higher weights are assigned to riskier assets such as corporate
loans, and lower weights are assigned to less risky assets, such as exposures to government.
The BCBS released the "International Convergence of Capital Measurements and Capital
Standards: Revised Framework", popularly known as Basel II, on June 26, 2004. This framework
was updated in November 2005 and a comprehensive version of the framework was issued in June
2006. Basel II builds significantly on Basel I by increasing the sensitivity of capital to key bank
risks. In addition, Basel II recognizes that banks can face a multitude of risks, ranging from the
traditional risks associated with financial intermediation to the day-to-day risks of operating a
business as well as the risks associated with the ups and downs of the local and international
economies. As a result, the new framework more explicitly associates capital requirements with the
particular categories of major risks that banks face.
The new capital framework also recognizes that large, usually internationally active banks have
already put in place sophisticated approaches to risk measurement and management based on
statistical inference rather than judgement alone. Thus, the framework allows banks, under certain
conditions, to use their own „internal‟ models and techniques to measure the key risks that they
face, the probability of loss, and the capital required to meet those losses. In developing the new
framework, the Basel Committee wanted to incorporate many elements that help promote a sound
and efficient financial system over and above the setting of minimum capital requirements. With
this in mind, the Basel II framework incorporates three complementary „pillars‟ that draw on the
range of approaches to help ensure that banks are adequately capitalised in commensurate with their
risk profile.
The Basel Committees on Banking Supervision's (BCBS) recommendations on capital accord are
important guiding framework for the regulatory capital requirement to the banking industry all over

13
The Basel Committee on Banking Supervision is a committee of banking supervisory authorities that was established
by the central bank governors of the Group of Ten countries in 1975. It consists of senior representatives of bank supervisory
authorities and central banks from Belgium, Canada, France, Germany, Italy, Japan, Luxembourg, the Netherlands, Spain,
Sweden, Switzerland, the United Kingdom, and the United States. It usually meets at the Bank for International Settlements in
Basel, Switzerland where its permanent Secretariat is located.

59
 the world and Nepal is no exception. Realizing the significance of capital for ensuring the safety
and soundness of the banks and the banking system, at large, Nepal Rastra Bank (NRB) has
developed and enforced capital adequacy requirement based on international practices with
appropriate level of customization based on domestic state of market developments. The existing
regulatory capital is largely based on the Basel committee's 1988 recommendations.
With a view of adopting the international best practices, NRB expressed its intention to adopt the
Basel II framework, albeit in a simplified form. In line with international development and
thorough discussion with the stakeholders, evaluation and assessment of impact studies at various
phases, this framework has been drafted. This framework provides the guidelines for the
implementation of Basel II framework in Nepal. Reminiscent of the International convergence of
capital measurements and capital standards, this framework also builds around three mutually
reinforcing pillars, viz. minimum capital requirements, supervisory review process and disclosure
requirements.
1.2 OBJECTIVE:
The main objective of this framework is to develop a safe and sound financial system by way of
sufficient amount of qualitative capital and risk management practices. This framework is intended
to ensure that each financial institution maintains a level of capital which,
(i) is adequate to protect its depositors and creditors.
(ii) is commensurate with the risk associated activities and profile of the financial institution .
(iii) promotes public confidence in the banking system.
1.3 PRE-REQUISITES:
The effective implementation of this framework is dependent on various factors. Some such pre-
requisites are:
(i) Implementation of Basel Core Principles for effective banking supervision
(ii) Adoption of the sound practices for the management of Operational Risk
(iii) Formulation and adoption of comprehensive risk management policy
(iv) Adherence to high degree of corporate governance
1.4 RESPONSIBILITY:
The board of directors of each financial institution shall be responsible for establishing and
maintaining, at all times, an adequate level of capital. The capital standards herein are the minimum
that is acceptable for financial institutions that are fundamentally sound, well managed, and which
have no material financial or operational weaknesses. Thus, the financial institutions are generally
expected to operate above the limits prescribed by this framework.
1.5 SCOPE OF APPLICATION:
This framework shall be applicable to all "B" Class national level financial institutions licensed to
conduct banking business in Nepal under the Bank and Financial Institution Act, 2073.
This capital adequacy framework shall be applied uniformly to all national level "B" class financial
institutions on a stand-alone basis as well as on a consolidated basis, where the financial institution
is member of a consolidated banking group. For the purpose of capital adequacy, the consolidated
financial institution means a group of financial entities, parent or holding company of which a
financial institution is a subsidiary. All banking and other relevant financial activities (both
regulated and unregulated) conducted within a group including a financial institution shall be
captured through consolidation. Thus, majority owned or controlled financial entities should be

60
 fully consolidated. If any majority owned subsidiary institutions are not consolidated for capital
purposes, all equity and other regulatory capital investments in those entities attributable to the
group will be deducted and the assets and liabilities, as well as third party capital investments in the
subsidiary will be removed from the financial institution's balance sheet for capital adequacy
purposes.
1.6 APPROACHES TO IMPLEMENTATION:
"International Convergence for Capital Measurements and Capital Standards: Revised Framework"
alias Basel II under Pillar 1, provides three distinct approaches for computing capital requirements
for credit risk and three other approaches for computing capital requirements for operational risk.
These approaches for credit and operational risks are based on increasing risk sensitivity and allow
financial institutions to select an approach that is most appropriate for the stage of development of
financial institution's operations.
The products and services offered by the Nepalese Banks and financial institutions are still largely
conventional, in comparison to other economies. This coupled with the various inherent limitations
of our system like the absence of credit rating agencies makes the advanced approaches like
Internal Ratings Based Approach or even Standardized Approach impractical and unfeasible. Thus,
at this juncture, this framework prescribes Simplified Standardized Approach (SSA) to measure
credit risk while Basic Indicator Approach and an indigenous Net Open Position Approach for
measurement of Operational Risk and Market Risk respectively.
1.7 EFFECTIVE DATE:
All financial institutions within the scope of this framework should adopt the prescribed approaches
by Mid July 2016 (Fiscal Year 2073/074).
1.8 PARALLEL RUN:
In order to ensure a smooth transition to new approaches prescribed by this framework, a parallel
run was arranged for all national level "B" Class financial institutions after Mid-July 2010 i.e. from
fiscal year 2067/68 along with the existing framework. The returns submitted by the financial
institutions during this period were minutely reviewed to identify any anomalies. The identified
shortcomings on the returns was advised to the financial institution's management so that they could
be rectified before moving onto full fledged implementation. Based on the findings of the parallel
run, amendments and modifications have been incorporated in the framework wherever deemed
necessary.
1.9 IMPLEMENTATION OF ADVANCED APPROACHES:
This framework prescribes the most simplest of the available approaches at the initial phase with a
vision to move onto more complex and risk sensitive approaches as the market gradually gains
maturity. However, financial institutions willing to adopt advanced approaches, even for internal
purposes, should obtain prior written approval from Nepal Rastra Bank on providing evidences that
they have the resource and the capability to adopt the proposed approaches.
A financial institution will not be allowed to choose to revert to a simpler approach once it has been
approved for a more advanced approach without supervisory approval. However, if the supervisor
determines that a financial institution using a more advanced approach no longer meets the
qualifying criteria for advanced approach, it may allow the financial institution to revert to a
simpler approach for some or all of its operations, until it meets the conditions specified by the
supervisor for returning to a more advanced approach.

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2. ELIGIBLE CAPITAL FUNDS
2.1 DEFINITION OF CAPITAL:
Qualifying capital consists of Tier 1 (core) capital and Tier 2 (supplementary) capital elements, net
of required deductions from capital. Thus, for the purpose of calculation of regulatory capital,
financial institutions are required to classify their capital into two parts as follows;
a Core Capital (Tier 1)
The key element of capital on which the main emphasis should be placed is Tier 1 (core)
capital, which is comprised of equity capital and disclosed reserves. This key element of
capital is the basis on which most market judgments of capital adequacy are made; and has a
crucial bearing on profit margins and a financial institution's ability to compete.
The BCBS has therefore concluded that capital, for supervisory purposes, should be defined
in two tiers in a way, which will have the effect of requiring at least 50% of a financial
institution 's capital base to consist of a core element comprised of equity capital and
published reserves from post-tax retained earnings.
In order to rank as Tier 1, capital must be fully paid up, have no fixed servicing or dividend
costs attached to it and be freely available to absorb losses ahead of general creditors. Capital
also needs to have a very high degree of permanence if it is to be treated as Tier 1.
b. Supplementary Capital (Tier 2)
Supplementary (Tier 2) Capital includes reserves which, though unpublished, have been
passed through the profit and loss account and all other capital instruments eligible and
acceptable for capital purposes. Elements of the Tier 2 capital will be reckoned as capital
funds up to a maximum of 100 percent of Tier 1 capital arrived at, after making adjustments
referred to in 2.4. In a case, where Tier 1 capital of a financial institution is negative, the Tier
2 capital for regulatory purposes shall be considered as zero and hence the capital fund, in
such cases, shall be equal to the core capital.
2.2 ELEMENTS OF TIER 1 CAPITAL:
a. Paid up Equity Capital.
b. Irredeemable non-cumulative preference shares which are fully paid-up and with the capacity
to absorb unexpected losses. These instruments should not contain any clauses whatsoever,
which permit redemption by the holder or issuer upon fulfillment of certain condition.
Financial institution should obtain prior approval of NRB for this kind of instruments to
qualify as a component of core capital.
c. Share Premium
d. Proposed Bonus Equity Share
e. Statutory General Reserve.
f. Retained Earnings available for distribution to shareholders.
g. Un-audited current year cumulative profit, after all provisions including staff bonus and taxes
as well as regulatory adjustments. Where such provisions and regulatory adjustments are
not made, this amount shall not qualify as Tier 1 capital.Capital Redemption Reserves
created in lieu of redeemable instruments.
h. Capital Adjustment reserves created in respect of increasing the capital base of the financial
institution .
i. Dividend Equalization Reserves.
j. Any other type of reserves notified by NRB from time to time for inclusion in Tier 1 capital

62
2.3 ELEMENTS OF TIER 2 CAPITAL:
a. Cumulative and/or redeemable preference shares with maturity of five years and above.
b. Subordinated term debt fully paid up with a maturity of more than 5 years; unsecured and
subordinated to the claim of other creditors, free of restrictive clauses and not redeemable
before maturity. Since, subordinated term debt is not normally available to participate in the
losses; the amount eligible for inclusion in the capital adequacy calculations is limited to 50%
of core capital. Moreover, to reflect the diminishing value of these instruments as a
continuing source of strength, a cumulative discount (amortization) factor of 20% per annum
shall be applied for capital adequacy computations, during the last 5 years to maturity.
c. Hybrid capital instruments. Those instruments which combine certain characteristics of debt
and certain characteristics of equity. Each such instrument has a particular feature, which can
be considered to affect its quality as capital. Where these instruments have close similarities
to equity, in particular when they are able to support losses on an ongoing basis without
triggering liquidation, they may be included in Tier 2 capital with approval from Nepal
Rastra Bank.
d. General loan loss provision limited to a maximum of 1.25% of total Risk Weighted
Exposures. General loan loss provision refers to the provisions created in respect of
Performing Loans only and it does not include provisions of rescheduled/restructured and
classified loans. The additional loan loss provisions created in respect of Personal Guarantee
loans, third party collateral loan and loans in excess of Single Obligor Limits are specific
provisions and hence cannot be included under this category. Such provisions however can
be deducted from the gross exposures while calculating risk weighted exposures for credit
risk.
However, provisions created in excess of the regulatory requirements or provisions not
attributable to identifiable losses in any specific loans shall be allowed to be included in the
General Loan Loss Provision and shall be eligible for Tier II capital subject to a maximum of
1.25% of total risk weighted exposures.
e. Exchange equalization reserves created by financial institutions as a cushion for unexpected
losses arising out of adverse movements in foreign currencies.
f. Investment adjustment reserves to the extent created out of retained earning i.e. appropriation
of profit.Any other type of reserves notified by NRB from time to time for inclusion in Tier 2
capital

2.4 DEDUCTIONS FROM CORE (TIER 1) CAPITAL:

Financial institution s shall be required to deduct the following from the Tier 1 capital for capital
adequacy purposes. The claims that have been deducted from core capital shall be exempt from risk
weights for the measurement of credit risk.
a. Book value of goodwill.
b. Deferred Tax Assets
c. Miscellaneous expenditure to the extent not written off. e.g. VRS expense, preliminary
expense, share issue expense, deferred revenue expenditure, etc. However, software
expenditure or software development expenditure, research and development expenditure,
patents, copyrights, trademarks and lease hold developments booked as deferred revenue
expenditure are subject to 100% risk weight and may not be deducted from Tier 1 capital.
d. Investment in equity of financial institutions licensed by Nepal Rastra Bank14.

14
Investment in shares of Rural Development Banks and other institutions, where the waiver has been explicitly provided by
NRB are subject to risk weight of 100% and shall not be deducted from Tier 1 capital.

63
 e. All Investments in equity of institutions with financial interest.
f. Investments in equity of institutions in excess of the prescribed limits.
g. Investments arising out of underwriting commitments that have not been disposed within a
year from the date of commitment.
h. Reciprocal crossholdings of financial institution capital artificially designed to inflate the
capital position of the financial institution .
i. Any other items as stipulated by Nepal Rastra Bank, from time to time.
j. Negative balance of Reserve Accounts
Negative balances of any reserve such as which is recognized directly or through other
comprehensive income on equity such as revaluation reserve, fair value reserve, actuarial loss
etc. shall be deducted from Core (Common Equity Tier 1) Capital. However, the
corresponding assets shall not be exempted from risk weights for the measurement of credit
risk as the loss recognized in equity has already been adjusted in carrying amount of related
assets. Since, full amount of assets has not been deducted from Core Capital, risk weights on
carrying amount of assets shall be applied to measure credit risk.
2.5 CAPITAL FUNDS:
The capital fund is the summation of Tier 1 and Tier 2 capital. The sum total of the different
components of the tier 2 capitals will be limited to the sum total of the various components of the
Tier 1 capital net of deductions as specified in 2.4. In case the Tier 1 capital is negative, Tier 2
capital shall be considered to be "Nil" for regulatory capital adequacy purposes and hence, in such a
situation, the capital fund shall be equal to Tier 1 capital.
2.6 MINIMUM CAPITAL REQUIREMENTS:
Unless a higher minimum ratio has been set by Nepal Rastra Bank for an individual financial
institution through a review process, every financial institution shall maintain at all times, the
capital requirement set out below:
a. A Tier 1 (core) capital of not less than 6 percent of total risk weighted exposure;
b. A total capital fund of not less than 10 percent of its total risk weighted exposure.
The Capital Adequacy Ratio (CAR) is calculated by dividing eligible regulatory capital by total
Risk Weighted Exposure (RWE). The total risk weighted exposure shall comprise of risk weights
calculated in respect of financial institution 's credit, operational and market risks. Methodologies to
calculate RWE for each of these risk categories are described in detail in subsequent chapters.
3. CREDIT RISK
3.1 GENERAL:
Credit risk is the major risk that financial institution s are exposed to during the normal course of
lending and credit underwriting. Within Basel II, there are two approaches for credit risk
measurement: the standardized approach and the internal ratings based (IRB) approach. Due to
various inherent constraints of the Nepalese banking system, the standardized approach in its
simplified form, Simplified Standardized Approach (SSA), is prescribed in the initial phase.
3.2 SIMPLIFIED STANDARDIZED APPROACH (SSA):
In comparison to Basel I, SSA aligns regulatory capital requirements more closely with the key
elements of banking risk by introducing a wider differentiation of risk weights and a wider
recognition of credit risk mitigation techniques. The advantage of implementing this approach is
twofold. This approach allows transitional advantage for countries like us by avoiding excessive
complexities associated with the advanced approaches of Basel II while at the same time it will

64
 produce capital ratios more in line with the actual economic risks that financial institutions are
facing, compared to the present Accord.
Under this approach financial institutions are required to assign a risk weight to their balance sheet
and off-balance sheet exposures. These risk weights are based on a fixed weight that is broadly
aligned with the likelihood of a counterparty default. As a general rule, the claims that have already
been deducted from the core capital shall be exempt from risk weights for the measurement of
credit risk.
Claims on foreign government, their central banks as well as foreign corporates shall be generally
risk-weighed on the basis of the consensus country risk scores of export credit agencies (ECA)15.
Wherever there are claims relating to unrated countries, they shall generally be risk weighed at 100
percent. However, these claim shall be subject to supervisory review and higher risk weight shall be
assigned where the review process deems appropriate.
All kinds of claims including loans & advances as well as investments shall be risk weighed net of
specific provisions and valuation adjustments which are, directly or through other
comprehensive income, recognized on equity. Generally provision related to any receivable or
investment is not defined as general or specific. In such situation, the total provision against any
claim/exposure (other than the loans and advances) shall be considered as specific provision.
However, provisions eligible for the supplementary capital shall not be allowed for netting while
calculating risk weighted exposures.
In case of loans, advances and bills purchased, the provisions created in lieu of Pass loans only are
classified as General loan loss provision. All other provisions are components of specific loan loss
provision. Hence, general loan loss provision doesn‟t comprise provisions created in respect of
rescheduled/restructured and non performing loans. It also doesn‟t include additional provisions
created for personal guarantee loans or lending in excess of Single Obligor Limits. However,
provisions created in excess of the regulatory requirements and not attributable to identifiable losses
in any specific loans shall be allowed to be included in the General Loan Loss Provision.
In order to be consistent with the Basel-II framework, the credit risk for the regulatory
capital purpose shall be computed by segregating the exposure in the following 11 categories.
a) Claims on government & central bank
b) Claims on other official entities
c) Claims on banks
d) Claims on corporate & securities firms
e) Claims on regulatory retail portfolio
f) Claims secured by residential properties
g) Claims secured by commercial real state
h) Past due claims
i) High risk claims
j) Other assets
k) Off balance sheet items
3.3 RISK MEASUREMENT AND RISK WEIGHTS:
a. Claims on government & central bank
1. All claims on Government of Nepal and Nepal Rastra Bank shall be risk weighed at 0 %.

15 The consensus country risk classification is available on the OECD‟s website (http://www.oecd.org) in the Export Credit
Arrangement web page of the Trade Directorate. Each bank while computing the risk weight in any claim should use the
updated risk score.

65
 2. Claims on foreign government and their central banks shall be risk-weighted on the basis
of the consensus country risk scores as follows:
ECA risk scores 0-1 2 3 4 to 6 7
Risk weights 0% 20% 50% 100% 150%
b. Claims on other official entities
1. Claims on the Bank for International Settlements, the International Monetary Fund, the
European Central Bank and the European Community will receive a 0% risk weight.
2. Following Multilateral Development Banks (MDBs) will be eligible for a 0% risk
weight.
 World Bank Group, comprised of the International Bank for Reconstruction and
Development (IBRD) and the International Finance Corporation (IFC),
 Asian Development Bank (ADB),
 African Development Bank (AfDB),
 European Bank for Reconstruction and Development (EBRD),
 Inter-American Development Bank (IADB),
 European Investment Bank (EIB),
 European Investment Fund (EIF),
 Nordic Investment Bank (NIB),
 Caribbean Development Bank (CDB),
 Islamic Development Bank (IDB), and
 Council of Europe Development Bank (CEDB).
3. The standard risk weight for claims on other Multilateral Development Banks will be
100%.
4. Claims on public sector entities (PSEs)16 will be risk-weighed as per the ECA country
risk scores.
ECA risk scores 0-1 2 3 to 6 7
Risk weights 20% 50% 100% 150%
c. Claims on banks
1. All claims, irrespective of currency, excluding investment in equity shares and other
instruments eligible for capital funds, on domestic banks/financial institutions that
fulfill Capital Adequacy Requirements will be risk weighed at 20% while for the rest, it
will be 100%.
Banks should make use of the publicly available information of the immediately
preceding quarter of the respective banks to gauge their status on capital adequacy.
2. Claims on a foreign bank excluding investment in equity shares and other instruments
eligible for capital funds shall be risk weighed as per the ECA Country risk score
subject to the floor of 20%. The primary basis for applying the ECA Country Risk
score shall be the country of incorporation of the bank. Where the bank is a branch
office, the ECA score of the country where the corporate office is located shall be used
while in the case of a subsidiary the basis shall be the country where the subsidiary is
incorporated.

16
Public sector entity (PSE) is one, which is owned or controlled by government or any other entity categorized as PSE by
NRB.

66
 ECA risk scores 0-1 2 3 to 6 7
Risk weights 20% 50% 100% 150%
However, the claims on foreign banks incorporated in the SAARC region and China
which operate with a buffer of 1% above their respective regulatory minimum capital
requirements may be risk weighed at 20%. The banks shall be responsible to submit
the latest capital adequacy position of such banks and demonstrate that they fulfill the
eligibility requirements. Such capital adequacy position submitted by the banks should
not be prior to more than one financial year. Moreover, such claims shall be subject to a
supervisory review and supervisors may require the bank to risk weigh the claims on
ECA country risk scores where the review process deems necessary.
d. Claims on corporate & securities firms
1. The risk weight for claims on domestic corporates, including claims on insurance
companies and securities firm will be 100%. The domestic corporates includes all firms
and companies incorporated in Nepal as per prevailing Acts and regulations.
2. The claims on foreign corporate shall be risk weighed as per the ECA Country risk
score subject to the floor of 20% as follows:
ECA risk scores 0-1 2 3 to 6 7
Risk weights 20% 50% 100% 150%
e. Claims on regulatory retail portfolio
1. Claims17 that qualify all criteria listed below may be considered as regulatory retail
portfolio and risk weighed at 75%, except for past due loans. Such claims however,
have to be in strict compliance with the product papers developed by the bank and
approved by their respective board of directors
Criteria:
 Orientation criteria :- exposure is to an individual person or persons or to a small
business. Bank should obtain written declaration from the borrower to the effect
that their indebtedness is within the threshold across all banks and FIs.
 Product criteria :- The exposure takes the form of any of the following:
 Revolving credits and lines of credit, (including overdraft, hypothecation etc.)
 Term loans and leases (e.g. hire purchase, auto loans and leases, student and
educational loans18) and,
 Small business facilities and commitments,
 Deprived sector loans upto a threshold of Rs.10 million (Ten Million only)
 Granularity criteria:- NRB must be satisfied that the regulatory retail portfolio is
sufficiently diversified to a degree that reduces the risks in the portfolio, warranting

17
Lending against securities (such as equities and bonds) whether listed or not, are specifically excluded from this category.
Likewise credit card receivables are excluded from this category. However, lending against personal guarantee and fully
backed by guaranteed cash flow such as pension etc. that has negligible risk of failure can be included in this category.
18
Personal finance includes overseas employment loan, home loan (to the extent they do not qualify for treatment
as claims secured by residential property), direct deprived sector loan.

67
 the 75% risk weight. No aggregate exposure19 to one counterpart can exceed 0.5 %
of the overall regulatory retail portfolio.
 Low value individual criteria :- The total aggregated exposure to one counterparty20
cannot exceed an absolute threshold of Rs.10 million (Nepalese Rupees Ten
Million only)
2. Banks which have claims that fulfill all criteria except for granularity may risk weigh
those claims at 100%
f. Claims secured by residential properties
1. Lending to individuals meant for acquiring or developing residential property which
are fully secured by mortgages on residential property, that are or will be occupied by
the borrower or that is rented, will be risk-weighed at 60%. However, banks should
ensure the existence of adequate margin of security over the amount of loan based on
strict valuation rules.
Banks have to develop product paper and get it approved from the board of directors to
regulate this kind of lending. The claims in order to be eligible for this category have to
be in strict compliance with this product paper
2. Where the loan is not fully secured, such claims have to risk weighed at 150%
3. When claims secured by residential properties are or have been past due21 at any point
of time during the last two years, they shall be risk-weighed at 100%, net of specific
provisions.
g. Claims secured by commercial real estate
1. Claims secured by mortgages on commercial real estate, except past due, shall be risk-
weighed at 100%. Commercial real estate hereby refers to mortgage of Office
buildings, retail space, multi-purpose commercial premises, multi-family residential
buildings, multi-tenanted commercial premises, industrial or warehouse space, hotels,
land acquisition, development and construction etc.
h. Past due claims
1. Any loan, except for a claim secured by residential property, which is or has been past
due at any point of time during the last two years, will be risk-weighed at 150% net of
specific provision.
i. High risk claims
1. 150% risk weight shall be applied for venture capital and private equity investments.
2. Exposures on Personal loan in excess of the threshold of regulatory retail portfolio and
lending against securities (bonds and shares) shall attract risk weight of 100 % .
Similarly, exposures on credit cards shall also warrant a risk weight of 150%.
3. Investments in the equity and other capital instruments of institutions, which are not
listed in the stock exchange and have not been deducted from Tier 1 capital, shall be

19
Aggregated exposure means gross amount (i.e. not taking any credit risk mitigation into account) of all forms of credit
exposures availed from the bank .
20
Counterparty refers to one or a group of borrowers defined by the NRB directives as a single obligor.
21
An exposure is past due if it falls into any other category other than Pass loan as per provisions of NRB directive on Loan
classification.

68
 risk weighed at 150% net of provisions and valuation adjustments which are,
directly or through other comprehensive income, recognized on equity.
4. Investments in the equity and other capital instruments of institutions, which are listed
in the stock exchange and have not been deducted from Tier 1 capital, shall be risk
weighed at 100% net of provisions. Investments in mutual fund shall also be risk
weighted at 100% net of valuation adjustments which are, directly or through other
comprehensive income, recognized in equity.
5. Claims which are not fully secured or are only backed up by personal guarantee shall
attract 150% risk weight.
6. Where a loan cannot be segregated/or identified as regulatory retail portfolio or
qualifying residential mortgage loan or under other categories, it shall be risk weighed
at 150%.
j. Other assets
1. With regard to other assets, following provisions have been made;
 Interest receivable/claims on government securities will be risk-weighed at 0%.
 Staff loan given as per Employee By-laws and secured by residential property, that
is or will be occupied by the staff or that is rented, will be risk-weighed at 50%.
However, banks should ensure the existence of adequate margin of security over
the amount of loan based on strict valuation rules.
 Investments in equity or regulatory capital instruments issued by securities firms
will be risk-weighted at 100% net of valuation adjustments which are, directly
or through other comprehensive income, recognized on equity.
 Cash in transit and other cash items in the process of collection will be risk-
weighed at 20%. For this purpose, cash items shall include Cheque, Draft, and
Travellers Cheques.
 Fictitious assets that have not been deducted from Tier 1 capital shall be risk
weighed at 100%.
 All Other assets will be risk-weighted at 100% net of specific provision and
valuation adjustments which are, directly or through other comprehensive
income, recognized on equity.
k. Off balance sheet items
1. Off-balance sheet items under the simplified standardized approach will be converted
into equivalent risk weight exposure using risk weight as follows:
Off Balance Sheet Exposure Risk
Weight
Any commitments those are unconditionally cancelable at any time by the bank 0%
without prior notice, or that effectively provide for automatic cancellation due
to deterioration in a borrower‟s creditworthiness (for example bills under
collection)
Forward exchange contracts. 10%
Short Term Trade-related contingencies 20%
Contingent liabilities arising from trade-related obligations, which are secured
against an underlying shipment of goods for both issuing and confirming bank
and are short term in nature. This includes documentary letters of credit,

69
 shipping guarantees issued and any other trade-related contingencies with an
original maturity up to six months.
Undertaking to provide a commitment on an off-balance sheet items 20%
Unsettled22 securities and foreign exchange transactions between bank to bank 20%
and between bank and customer
Long Term Trade-related contingencies 50%
Contingent liabilities arising from trade-related obligations, which are secured
against an underlying shipment of goods for both issuing and confirming bank
and are long term in nature. This includes documentary letters of credit,
shipping guarantees issued and any other trade-related contingencies with an
original maturity of over six months. In case the usance letter of credit is
discounted, the risk weight shall be calculated on net basis.
Performance-related contingencies 50%
Contingent liabilities, which involve an irrevocable obligation to pay a third
party in the event that counterparty fails to fulfill or perform a contractual non-
monetary obligation, such as delivery of goods by a specified date etc. This
includes issue of performance bonds, bid bonds, warranties, indemnities,
underwriting commitments and standby letters of credit in relation to a non-
monetary obligation of counterparty under a particular transaction.
Long term irrevocable Credit Commitments 50%
Any un-drawn portion of committed credit lines sanctioned for a period of more
than 1 year. This shall include all unutilized limits in respect of revolving
working capital loans e.g. overdraft, cash credit, working capital loan etc.
except for trade finance exposures.
Short term irrevocable Credit Commitments 20%
Any un-drawn portion of committed credit lines sanctioned for a period of upto
1 year. This shall include all unutilized limits in respect of revolving working
capital loans e.g. overdraft, cash credit, working capital loan etc. except for
trade finance exposures.
Repurchase agreements, securities lending, securities borrowing, reverse 100%
repurchase agreements and equivalent transactions
This includes sale and repurchase agreements and asset sales with recourse,
where the credit risk remains with the purchasing bank.
Direct credit substitutes 100%
Any irrevocable off-balance sheet obligations which carry the same credit risk
as a direct extension of credit, such as an undertaking to make a payment to a
third party in the event that a counterparty fails to meet a financial obligation or
an undertaking to a counterparty to acquire a potential claim on another party in
the event of default by that party, constitutes a direct credit substitute. This
includes potential credit exposures arising from the issue of financial guarantees
and credit derivatives, confirmation of letters of credit (acceptances and
endorsements), issue of standby letters of credit serving as financial guarantees
for loans, securities and any other financial liabilities, and bills endorsed under
bill endorsement lines (but which are not accepted by, or have the prior
endorsement of, another bank).
Unpaid portion of partly paid shares and securities 100%
Other Contingent Liabilities 100%

22
An unsettled transaction is one where delivery of the instrument is due to take place against receipt of cash, but which
remain unsettled five business days after the due settlement date.

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3.4 CREDIT RISK MITIGATION (CRM):
Banks may use a number of techniques to mitigate the risks to which they are exposed. The prime
objective of this provision is to encourage the banks to manage credit risk in a prudent and effective
manner. As such, credit risks exposures may be collateralized23 in whole or in part with cash or
securities, or a loan exposure may be guaranteed by a third party. Where these various techniques
meet the minimum conditions mentioned below, banks which take eligible financial collateral are
allowed to reduce their credit exposure to counterparty when calculating their capital requirements
to take account of the risk mitigating effect of the collateral. However, credit risk mitigation is
allowed only on an account by account basis, even within regulatory retail portfolio.
As a general rule, no secured claim should receive a higher capital requirement than an otherwise
identical claim on which there is no collateral. Similarly, the effects of the CRM shall not be double
counted and capital requirement will be applied to banks on either side of the collateralized
transaction: for example, both repos and reverse repos will be subject to capital requirements.
Those portions of claims collateralized by the market value of recognized collateral receive the risk
weight applicable to the collateral instrument. The remainder of the claim should be assigned the
risk weight appropriate to the counter party.
Where the same security has been pledged for both the funded and non funded facilities, banks
should clearly demarcate the value of security held for funded and non funded facility. In cases
where the bank has obtained same security for various forms of facilities; banks are eligible to
claim the CRM benefit across all such exposures up to the eligible value of CRM.
a. Minimum conditions for eligibility:
In order to obtain capital relief towards credit risk mitigation, there are certain basic condition
that needs to be fulfilled. Supervisors will monitor the extent to which banks satisfy these
conditions, both at the outset of a collateralized transaction and on an on-going basis.
1. Legal certainty:- Collateral is effective only if the legal mechanism by which collateral
is given is robust and ensures that the lender has clear rights over the collateral to
liquidate or retain it in the event of default. Thus, banks must take all necessary steps to
fulfill local contractual requirements in respect of the enforceability of security interest.
The collateral arrangements must be properly documented, with a clear and robust
procedure for the timely liquidation of collateral. A bank's procedures should ensure
that any legal conditions required for declaring the default of the customer and
liquidating the collateral are observed. Where the collateral is held by a custodian, the
bank must seek to ensure that the custodian ensures adequate segregation of the
collateral instruments and the custodian's own assets. Besides that, banks must obtain
legal opinions confirming the enforceability of the collateral arrangements in all
relevant jurisdictions.
2. Low correlation with exposure:- In order for collateral to provide protection, the credit
quality of the obligor and the value of the collateral must not have a material positive
correlation. For example, securities issued by the collateral provider - or by any related
group entity - would provide little protection and thus would be ineligible.
3. Maturity Mismatch:- The maturity of the underlying exposure and the maturity of the
hedge should both be defined conservatively. The effective maturity of the underlying
collateral should be gauged as the longest possible remaining time before the obligor is

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A collateralized transaction is one in which: a) banks have a credit exposure or potential credit exposure; and b) that credit
exposures or potential credit exposure is hedged in whole or in part by collateral posted by the counter party or by a third
party on behalf of the counter party.

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 scheduled to fulfill its obligation. The collateral must be pledged for at least the life of
the exposure. In case of mismatches in the maturity of the underlying exposure and the
collateral, it shall not be eligible for CRM benefits.
4. Currency Mismatch:- Ideally the currency of the underlying exposure and the collateral
should be the same. Where the credit exposure is denominated in a currency that differs
from that in which the underlying exposure is denominated, there is a currency
mismatch. Mismatches shall be subject to supervisory haircut of 10%.
5. Risk Management:- While CRM reduces credit risk, it simultaneously may increase
other risks to which a bank is exposed, such as legal, operational, liquidity and market
risks. Therefore, it is imperative that banks employ robust procedures and processes to
control these risks, including strategy; consideration of the underlying credit; valuation;
policies and procedures; systems; control of roll-off risks; and management of
concentration risk arising from the bank's use of CRM techniques and its effect with the
bank's overall credit profile. In case where these requirements are not fulfilled, NRB
may not recognize the benefit of CRM techniques.
6. Qualifying criteria for guarantee:- A guarantee (counter guarantee) to be eligible must
represent a direct claim on the protection provider and must be explicitly referenced to
specific exposures or a pool of exposures, so that the extent of the cover is clearly
defined and irrefutable. Other than non-payment by a protection purchaser of money
due in respect of the credit protection contract it must be irrevocable in that there must
be no clause in the contract that would increase the effective cost of cover as a result of
deteriorating credit quality in the hedged exposure. It must also be unconditional in that
there should be no clause in the protection contract outside the control of the bank that
could prevent the protection provider from being obliged to pay out in a timely manner
in the event that the original counter party fails to make the payments due.
On the qualifying default or non-payment of the counter party, the bank may in a
timely manner pursue the guarantor for any monies outstanding under the
documentation governing the transaction. The guarantor may make one lump sum
payment of all monies under such documentation to the bank, or the guarantor may
assume the future payment obligations of the counter party covered by the guarantee.
The bank must have the right to receive any such payments from the guarantor without
first having to take legal actions in order to pursue the counter party payment.
b. Eligible Collaterals:
1. Cash deposit (as well as certificates of deposit or fixed deposits or other deposits) with
the bank. The bank may only claim these as CRM if it has specific authority to recover
the amount from this source in case of default.
2. Fixed Deposit Receipts/Certificates of deposits/other deposits of other Banks and FIs,
who fulfill the capital adequacy requirements, subject to a 20% supervisory haircut.
3. Gold.
4. Securities issued by the Government of Nepal and Nepal Rastra Bank.
5. Guarantee of the Government of Nepal
6. Financial guarantee/counter guarantee of domestic banks and FIs who meet the
minimum capital adequacy requirements subject to a haircut of 20%.
7. Securities/Financial guarantee/Counter guarantee issued by sovereigns.

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 8. Securities/Financial guarantee/Counter guarantee issued by MDBs in the list specified
in 3.3 b (3 & 4)
9. Securities/Financial guarantee/Counter guarantee issued by banks with ECA rating 2 or
better. The supervisory haircut shall be 20% and 50% for the banks with ECA rating of
0-1 and 2 respectively.
c. Methodology for using CRM
Step 1: Identify the accounts eligible for capital relief under credit risk mitigation.
Step 2: Assess the value of the exposure and the eligible collateral. The value of the eligible
collateral is the lower of the face value of the instrument or the outstanding amount
of exposure
Step 3: Adjust the value of the eligible collateral in respect of the supervisory haircut in
terms of currency mismatch and other eligibility requirements.
Step 4: Compare the adjusted value of the collateral with the outstanding exposure.
Step 5: The value of the eligible CRM is the lower of the adjusted value of the collateral and
the outstanding exposure.
Step 6: Plot the eligible CRM in the appropriate category of credit risk.
The sum total of net amount of eligible CRM as per “Form No.4 Exhibit of claims with
eligible credit risk mitigants” shall be consistent with the “Form No.3 Eligible Credit Risk
Mitigants” prescribed in this framework.

4. OPERATIONAL RISK
4.1 GENERAL:
Operational risk is the risk of loss resulting from inadequate internal processes, people, and
systems, or from external events. Operational risk itself is not a new concept, and well run banks
have been addressing it in their internal controls and corporate governance structures. Basel II
requires banks to hold capital against the risk of unexpected loss that could arise from the failure of
operational systems.
The most important types of operational risk involve breakdowns in internal controls and corporate
governance. Such breakdowns can lead to financial losses through error, fraud, or failure to perform
in a timely manner or cause the interests of the bank to be compromised in some other way, for
example, by its dealers, lending officers or other staff exceeding their authority or conducting
business in an unethical or risky manner. Other aspects of operational risk include major failure of
information technology systems or events such as major fires or other disasters.
4.2 BASIC INDICATOR APPROACH:
Under the basic indicator approach, banks must hold capital for operational risk equal to the
average over the previous three years of a fixed percentage (denoted alpha) of positive annual gross
income.
The capital charge for operational risk may be expressed as follows:
KBIA = [∑(GI1..n  α)]/N
where:
KBIA = capital charge under the Basic Indicator Approach

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 GI = annual gross income, where positive, over the previous three years
N = number of the previous three years for which gross income is positive
α = 15 percent.
NRB shall review the capital requirement produced by this approach for general credibility,
especially in relation to a bank's peers and in the event that credibility is lacking, appropriate
supervisory action under Review Process shall be considered.
Figures for the year, in which annual gross income is negative or zero, should be excluded from
both the numerator and denominator while calculating the average. In case where the gross income
for all of the last three years is negative, 5% of total credit and investments net of specific
provisions shall be considered as the capital charge for operational risk. For this purpose
investments shall comprise of money at call, placements, investment in government securities and
other investments irrespective of currency.
Similarly, in case of new banks who have not completed an year of operation and hence whose
average gross income cannot be measured reliably, they shall also be required to compute their
capital charge for operational risk vide the same approach as prescribed for banks with negative
gross income. These banks may use the gross income approach from second year onwards. But,
based on the reasonableness of the so computed capital charge for Operation Risk, during the first
three years of operation, review process may require additional proportion of capital charge if
deemed necessary.
4.3 GROSS INCOME:
Gross income is defined as "net Interest Income" plus "non interest income". It is intended that this
measure should:
a. be gross of any provisions (e.g. for unpaid interest) and write-offs made during the year;
b. be gross of operating expenses, exclude reversal during the year in respect of provisions and
write-offs made during the previous year(s);
c. exclude income/gain recognized from the disposal of items of movable and immovable
property;
d. exclude realized profits/losses from the sale of securities in the “held to maturity” category;
e. exclude other extraordinary or irregular items of income and expenditure
Thus, for the purpose of capital adequacy requirements, gross income shall be summation of:
a. Total operating income as disclosed in Profit and Loss account prepared as per NRB directive
no.4. The total operating income comprises of:
1. Net Interest Income
2. Commission and Discount Income
3. Other Operating Income
4. Exchange Fluctuation Income
b. Addition/deduction in the Interest Suspense during the period.
Banks shall use the annual audited financials of the last three years for the computation of gross
income under this approach. Hence, the capital requirement for operational risk for a whole
financial year shall remain constant. Until the accounts are finalized for the financial year, banks
shall use the provisional figures for the period, which should be validated by the internal auditor of
the bank.

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4.4 COMPUTATION OF RISK WEIGHT:
Operational risk-weighted assets are determined by multiplying the operational risk capital charge
by 10 (i.e., the reciprocal of the minimum capital ratio of 10%) and adding together with the risk
weighted exposures for credit risk.
5. MARKET RISK
5.1 DEFINITION OF MARKET RISK:
Market risk is defined as the risk of losses in on-balance sheet and off-balance sheet positions
arising from adverse movements in market prices. The major constituents of market risks are:
a. The risks pertaining to interest rate related instruments;
b. Foreign exchange risk (including gold positions) throughout the bank; and
c. The risks pertaining to investment in equities and commodities.

5.2 SEGREGATION OF INVESTMENT PORTFOLIO:

Banks will have to segregate their investment portfolio into any of following three categories:
a. Held for Trading:
An investment that is made for the purpose of generating a profit from short term fluctuations
in price should be classified under this category. An asset should be classified as held for
trading even if it is a part of a portfolio of similar assets for which there is a pattern of trading
for the purpose of generating a profit from short term fluctuations in price. These investments
should be marked to market on a daily basis and differences reflected in the profit and loss
account.
b. Held to Maturity:
Investments made with positive intent and ability of the bank to hold till maturity should be
classified as held to maturity investments. The bank does not have the positive intent to hold
an investment to maturity, if any of the following conditions are met:
1. Bank has the intent and the ability to hold the asset for only an undefined period; or
2. Bank stands ready to sell the asset (other than if a situation arises that is non-recurring
and could not have been reasonably anticipated) in response to changes in market
interest rates or risks, liquidity needs, changes in the availability of and the yield on
alternative investments, changes in financing sources and terms, or changes in foreign
currency risk.
Held to maturity investments should be valued at amortised cost i.e. the cost price less any
impairments (if applicable). The impairments should be included in the profit and loss
accounts for the period.
c. Available for Sale:
All other investments that are neither "held for trading" nor "held to maturity" should be
classified under this category. These investments should be marked to market on a regular
basis and the difference to be adjusted through reserves. Banks are required to maintain
Investment Adjustment Reserve (eligible as Tier 2 capital) to the extent of 2% of available for
sale portfolio.
The share investment on intitutions specified under Directives no. 8 shall be exempted for
maitaining Investment Adjustment Reserve .

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5.3 NET OPEN POSITION APPROACH:
Out of the various components of market risk, foreign exchange risk is perceived as the
predominant at this time. The effects of other forms of market risk are minimal. Thus, a net open
position approach has been devised to measure the capital requirement for market risk. As
evidenced by its name, this approach only addresses the risk of loss arising out of adverse
movements in exchange rates. This approach will be consolidated over time to incorporate other
forms of market risks as they start to gain prominence.
The designated Net Open Position approach requires banks to allocate a fixed proportion of capital
in terms of its net open position. The banks should allocate 5 percentage of their net open positions
as capital charge for market risk.
5.4 NET OPEN POSITION:
Net open position is the difference between the assets and the liability in a currency. In other words,
it is the uncovered volume of asset or liability which is exposed to the changes in the exchange
rates of currencies. For capital adequacy requirements the net open position includes both net spot
positions as well as net forward positions.
For capital adequacy purposes, banks should calculate their net open position in the following
manner:
a. Calculate the net open position in each of the foreign currencies.
b. Convert the net open positions in each currency to NPR as per prevalent exchange rates.
c. Aggregate the converted net open positions of all currencies, without paying attention to long
or short positions.
d. This aggregate shall be the net open position of the bank.
5.5 COMPUTATION OF RISK WEIGHT:
Risk-weighted assets in respect of market risk are determined by multiplying the capital charges by
10 (i.e., the reciprocal of the minimum capital ratio of 10%) and adding together with the risk
weighted exposures for credit risk.
6. REVIEW PROCESS
6.1 GENERAL:
The supervisory review process of the framework is intended not only to ensure that banks have
adequate capital to support all the risks in their business, but also to encourage banks to develop
and use better risk management techniques in monitoring and managing their risks. It is the
responsibility of the bank management in developing an internal capital assessment process and
setting capital targets that are commensurate with the bank‟s risk profile and control environment
beyond the core minimum requirements.
Nepal Rastra Bank recognizes the significance of the relationship between the amount of capital
held by the bank against its risks and the strength and effectiveness of the bank‟s risk management
and internal control processes. However, increased capital should not be viewed as the only option
for addressing increased risks confronting the bank. Other means for addressing risk, such as
strengthening risk management, applying internal limits, strengthening the level of provisions and
reserves, and improving internal controls, must also be considered. Furthermore, capital should not
be regarded as a substitute for addressing fundamentally inadequate control or risk management
processes.

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 There are three main areas that is particularly suited to treatment under this process: risks
considered under minimum capital requirements which are not fully captured it (e.g. credit
concentration risk); those factors not taken into account by the minimum capital requirements (e.g.
business and strategic risk); and factors external to the bank (e.g. business cycle effects).
In order to achieve the objectives of the supervisory review process, this process has been broadly
divided into three parts:
a. Internal Capital Adequacy Assessment Process (ICAAP)
b. Supervisory Review
c. Supervisory Response
6.2 INTERNAL CAPITAL ADEQUACY ASSESSMENT PROCESS:
The internal capital adequacy assessment process (ICAAP) is a comprehensive process which
requires board and senior management oversight, monitoring, reporting and internal control reviews
at regular intervals to ensure the alignment of regulatory capital requirement with the true risk
profile of the bank and thus ensure long-term safety and soundness of the bank. The key
components of an effective ICAAP are discussed below.
a. Board and senior management oversight
Bank management is responsible for understanding the nature and level of risk being taken by
the bank and how this risk relates to adequate capital levels. It is also responsible for ensuring
that the formality and sophistication of the risk management processes is commensurate with
the complexity of its operations. A sound risk management process, thus, is the foundation
for an effective assessment of the adequacy of a bank‟s capital position.
The board of directors of the bank are responsible for setting the bank‟s tolerance for risks.
The board should also ensure that management establishes a mechanism for assessing various
risks; develops a system to relate these risks to the bank‟s capital level and sets up a method
for monitoring compliance with internal policies. It is equally important that the board instills
strong internal controls and thereby an effective control environment through adoption of
written policies and procedures and ensures that the policies and procedures are effectively
communicated throughout the bank.
The analysis of a bank‟s current and future capital requirements in relation to its strategic
objectives is a vital element of the strategic planning process. The strategic plan should
clearly outline the bank‟s capital needs, anticipated capital expenditures, desirable capital
level, and external capital sources. Senior management and the board should view capital
planning as a crucial element in being able to achieve its desired strategic objectives.
b. Sound capital assessment
Another crucial component of an effective ICAAP is the assessment of capital. In order to be
able to make a sound capital assessment the bank should, at minimum, have the following:
 Policies and procedures designed to ensure that the bank identifies, measures, and reports
all material risks;
 A process that relates capital to the level of risk;
 A process that states capital adequacy goals with respect to risk, taking account of the
bank‟s strategic focus and business plan; and
 A process of internal control, reviews and audit to ensure the integrity of the overall
management process.

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c. Comprehensive assessment of risks
All material risks faced by the bank should be addressed in the capital assessment process.
Nepal Rastra Bank recognizes that not all risks can be measured precisely. However, bank
should develop a process to estimate risks with reasonable certainties. In order to make a
comprehensive assessment of risks, the process should, at minimum, address the following
forms of risk.
1. Credit risk: Banks should have methodologies that enable them to assess the credit
risk involved in exposures to individual borrowers or counterparties as well as at the
portfolio level. The credit review assessment of capital adequacy, at a minimum,
should cover risk rating systems, portfolio analysis/aggregation, large exposures and
risk concentrations.
Internal risk ratings are an important tool in monitoring credit risk. Internal risk ratings
should be adequate to support the identification and measurement of risk from all credit
exposures, and should be integrated into an institution‟s overall analysis of credit risk
and capital adequacy. The ratings system should provide detailed ratings for all assets,
not only for problem assets.
2. Credit concentration risk: Risk concentrations are arguably the single most important
cause of major problems in banks. A risk concentration is any single exposure or group
of exposures with the potential to produce losses large enough (relative to a bank‟s
capital, total assets, or overall risk level) to threaten a bank‟s health or ability to
maintain its core operations.
Lending being the primary activity of most banks, credit risk concentrations are often
the most material risk concentrations within a bank. However, risk concentrations can
arise in a bank‟s assets, liabilities, or off-balance sheet items, through the execution or
processing of transactions (either product or service), or through a combination of
exposures across these broad categories. Credit risk concentrations are based on
common or correlated risk factors, which, in times of stress, have an adverse effect on
the creditworthiness of each of the individual counterparties making up the
concentration.
Such credit concentrations are not addressed in the minimum capital requirements for
credit risk. Thus, banks should have in place effective internal policies, systems and
controls to identify, measure, monitor, and control their credit risk concentrations.
Banks should explicitly consider the extent of their credit risk concentrations in their
assessment of capital adequacy under review process. These policies should cover the
different forms of credit risk concentrations to which a bank may be exposed to. Such
concentrations include but are not limited to:
 Significant exposures to an individual counterparty or group of related
counterparty. Banks might also establish an aggregate limit for the management
and control of all of its large exposures as a group;
 Credit exposures to counterparties in the same economic sector or geographic
region;
 Credit exposures to counterparties whose financial performance is dependent on the
same activity or commodity; and
 Indirect credit exposures arising from a bank‟s CRM activities (e.g. exposure to a
similar type of collateral or credit protection provided by a single counterparty or
same collateral in cases of multiple banking).

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 A bank‟s framework for managing credit risk concentrations should be clearly
documented and should include a definition of the credit risk concentrations relevant to
the bank and how these concentrations and their corresponding limits are calculated.
Limits should be defined in relation to a bank‟s capital, total assets or, where adequate
measures exist, its overall risk level. A bank‟s management should conduct periodic
stress tests of its major credit risk concentrations and review the results of those tests to
identify and respond to potential changes in market conditions that could adversely
impact the bank‟s performance.
3. Operational risk: The failure to properly manage operational risk can result in a
misstatement of an institution‟s risk/return profile and expose the institution to
significant losses. Gross income, used in the Basic Indicator Approach is only a proxy
for the scale of operational risk exposure of a bank and can in some cases
underestimate the need for capital. Thus, banks should develop a framework for
managing operational risk and evaluate the adequacy of capital as prescribed by this
framework. The framework should cover the bank‟s appetite and tolerance for
operational risk, as specified through the policies for managing this risk, including the
extent and manner in which operational risk is transferred outside the bank. It should
also include policies outlining the bank‟s approach to identifying, assessing, monitoring
and controlling/mitigating the risk.
4. Market risk: The prescribed approach for the computation of capital charge for market
risk is very simple and thus may not be directly aligned with the magnitude of risk.
Likewise, the approach only incorporates risks arising out of adverse movements in
exchange rates while ignoring other forms of risks like interest rate risk and equity
risks. Thus, banks should develop a framework that addresses these various forms of
risk and at the same time perform stress tests to evaluate the adequacy of capital.
The use of internal models by the bank for the measurement of market risk is highly
encouraged. Wherever banks make use of internal models for computation of capital
charge for market risks, the bank management should ensure the adequacy and
completeness of the system regardless of the type and level of complexity of the
measurement system as the quality and reliability of the measurement system is largely
dependent on the quality of the data and various assumptions used in the model.
5. Liquidity risk: Liquidity is crucial to the ongoing viability of any financial institution.
Capital positions can have a telling effect on institution‟s ability to obtain liquidity,
especially in a crisis. Each bank must have adequate systems for measuring, monitoring
and controlling liquidity risk. Banks should evaluate the adequacy of capital given their
own liquidity profile and the liquidity of the markets in which they operate. Banks are
also encouraged to make use of stress testing to determine their liquidity needs and the
adequacy of capital.
6. Other risks: Although the „other‟ risks, such as reputational and strategic risk, are not
easily measurable, banks are expected to take these into consideration as well while
deciding on the level of capital.
d. Monitoring and reporting
The bank should establish an adequate system for monitoring and reporting risk exposures
and assessing how the bank‟s changing risk profile affects the need for capital. The bank‟s
senior management or board of directors should, on a regular basis, receive reports on the
bank‟s risk profile and capital needs. These reports should allow senior management to:
 Evaluate the level and trend of material risks and their effect on capital levels;

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  Evaluate the sensitivity and reasonableness of key assumptions used in the capital
assessment measurement system;
 Determine that the bank holds sufficient capital against the various risks and is in
compliance with established capital adequacy goals; and
 Assess its future capital requirements based on the bank‟s reported risk profile and make
necessary adjustments to the bank‟s strategic plan accordingly.
e. Internal control review
The bank‟s internal control structure is essential to a sound capital assessment process.
Effective control of the capital assessment process includes an independent review and,
where appropriate, the involvement of internal or external audits. The bank‟s board of
directors has a responsibility to ensure that management establishes a system for assessing the
various risks, develops a system to relate risk to the bank‟s capital level, and establishes a
method for monitoring compliance with internal policies. The board should regularly verify
whether its system of internal controls is adequate to ensure well-ordered and prudent
conduct of business.
The bank should conduct periodic reviews of its risk management process to ensure its
integrity, accuracy, and reasonableness. Key areas that should be reviewed include:
 Appropriateness of the bank‟s capital assessment process given the nature, scope and
complexity of its activities;
 Identification of large exposures and risk concentrations;
 Accuracy and completeness of data inputs into the bank‟s assessment process;
 Reasonableness and validity of scenarios used in the assessment process; and
 Stress testing and analysis of assumptions and inputs.
6.3 SUPERVISORY REVIEW:
Nepal Rastra Bank shall regularly review the process by which a bank assesses its capital adequacy,
risk positions, resulting capital levels, and quality of capital held by a bank. Supervisors shall also
evaluate the degree to which a bank has in place a sound internal process to assess capital
adequacy. The emphasis of the review should be on the quality of the bank‟s risk management and
controls and should not result in supervisors functioning as bank management. The periodic review
can involve any or a combination of:
 On-site examinations or inspections;
 Off-site review;
 Discussions with bank management;
 Review of work done by external auditors (provided it is adequately focused on the necessary
capital issues); and
 Periodic reporting.
Some of the key areas which will be reviewed during the supervisory review process are discussed
hereunder
a. Review of adequacy of risk assessment
NRB shall assess the degree to which internal targets and processes incorporate the full range
of material risks faced by the bank. Supervisors shall also review the adequacy of risk

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 measures used in assessing internal capital adequacy and the extent to which these risk
measures are also used operationally in setting limits, evaluating business line performance,
and evaluating and controlling risks more generally. Supervisors shall consider the results of
sensitivity analyses and stress tests conducted by the institution and how these results relate
to capital plans.
b. Assessment of capital adequacy
NRB shall review the bank‟s processes to determine that:
 Target levels of capital chosen are comprehensive and relevant to the current operating
environment;
 These levels are properly monitored and reviewed by senior management; and
 The composition of capital is appropriate for the nature and scale of the bank‟s business.
NRB shall also consider the extent to which the bank has provided for unexpected events in
setting its capital levels. This analysis should cover a wide range of external conditions and
scenarios, and the sophistication of techniques and stress tests used should be commensurate
with the bank‟s activities.
c. Assessment of the control environment
NRB shall consider the quality of the bank‟s management information reporting and systems,
the manner in which business risks and activities are aggregated, and management‟s record in
responding to emerging or changing risks. In all instances, the capital level at an individual
bank should be determined according to the bank‟s risk profile and adequacy of its risk
management process and internal controls. External factors such as business cycle effects and
the macroeconomic environment should also be considered.
d. Supervisory review of compliance with minimum standards
In order to obtain relief as per this framework banks are required to observe a number of
requirements, including risk management standards and disclosures. In particular, banks will
be required to disclose features of their internal methodologies used in calculating minimum
capital requirements. As part of the supervisory review process, supervisors must ensure that
these conditions are being met on an ongoing basis. Likewise, the supervisors must ensure
that qualifying criteria as specified in the framework are continuously being met as these
criteria are developed as benchmarks aligned with bank management's expectations for
effective risk management and capital allocation.
e. Significance of risk transfer
Securitization or credit sale agreements with recourse may be carried out for purposes other
than credit risk transfer (e.g. funding). Where this is the case, there might still be a limited
transfer of credit risk. However, for an originating bank to achieve reductions in capital
requirements, the risk transfer arising from a securitization or credit sale has to be deemed
sufficient by the NRB. If the risk transfer is considered to be insufficient or non existent,
NRB can require the application of a higher capital requirement or, alternatively, may deny a
bank from obtaining any capital relief from the securitization or transfer agreements.
Therefore, the capital relief that can be achieved will correspond to the amount of credit risk
that is effectively transferred.
f. Credit Risk Mitigants
In case when the eligibility requirements are not fulfilled, NRB will not consider Credit Risk
Mitigants in allocating capital. Similarly, CRM may give rise to residual risks, which may

81
 render the overall risk reduction less effective. Where, these risks are not adequately
controlled by the bank, NRB may impose additional capital charges or take other appropriate
supervisory actions.
g. Operational risk and Market Risk
The framework prescribes simple approaches for allocating capital for operational and market
risk which may not be directly aligned with the volume and complexity of risk. Thus, the
supervisor shall consider whether the capital requirements generated by the prescribed
approaches give a consistent picture of the individual bank's risk exposure in comparison
with the peer group and the banking industry at large. Where NRB is convinced such is not
the case, appropriate supervisory response is warranted.
h. Market Discipline
The framework requires banks to disclose various key information about their business on a
periodic basis. It is imperative that the banks discharge their obligations under the disclosure
requirements in order to be eligible to claim benefits of CRM. In line with the utmost
significance of this requirement, the supervisor shall review the adequacy of the disclosures.
As a part of this process itself, the supervisor shall regularly review the website of the banks
and review the contents of the site. Wherever the review process identifies any shortcomings
or non-compliances, appropriate supervisory response shall be initiated.
6.4 SUPERVISORY RESPONSE:
Nepal Rastra Bank expects banks to operate above the minimum regulatory capital ratios. If, NRB
is not convinced about the risk management practices and the control environment, it has the
authority to require banks to hold capital in excess of the minimum.
a. Supervisory adjustments in risk weighted assets and capital
Having carried out the review process as described above, supervisors should take
appropriate action if they are not satisfied with the results of the bank‟s own risk assessment
and capital allocation. In such a scenario, NRB shall be empowered to undertake any or
combination of the following adjustments in the banks risk weighted assets and regulatory
capital computations.
1. Shortfall in provisions made by the bank against adversely classified assets shall be
deducted from the Tier 1 capital.
2. The loans and facilities extended to Directors, Employees (other than loans given under
Employee rules), Shareholders holding more than 1% percent shares and related parties
as well as loans, advances and facilities restricted by the prevailing rules and
regulations shall be deducted from Tier 1 capital.
3. In case the bank has provided loans and facilities in excess of its Single Obligor Limits,
10% of all such excess exposures shall be added to the risk weighted exposure for
credit risk.
4. Where the bank has been involved in the sale of credit with recourse facility, 1% of the
contract (sale) value shall be added to the risk weight for credit risk.
5. Where the banks do not have satisfactory Assets Liability Management policies and
practices to effectively manage the market risks, an additional risk weight of 1% of Net
Interest Income of immediate previous financial year shall be added to the risk weight
for market risk.

82
 6. Where the bank's net liquid asset to total deposit ratio is less than 20%, a risk weight of
1% (as given in the table below) of total deposit, for each percent or portion of percent
shortfall in such ratio, is added to total of the Risk Weighted Exposures.
Net liquid asset to total deposit A risk weight to be added to the Risk Weighted
ratio Exposures
19% - less than 20% 1% of total deposit
18% - less than 19% 2% of total deposit
17% - less than 18% 3% of total deposit
16% - less than 17% 4% of total deposit
15% - less than 16% 5% of total deposit and so on.
For this purpose, liquid assets include cash and bank balances, money at call & short
notice, placement upto 90 days and investment in government securities. Borrowings
repayable upto 90 days is deducted from liquid assets to obtain net liquid assets.
Note: Aforesaid Provision shall be effective from Falgun end 2066 BS.
7. Where the banks do not adopt sound practices for the management of operational risk,
an additional capital charge of 2% to 5% of Gross Income of immediate previous
financial year shall be levied for operational risks.
8. Where the Gross Income determined for computation of capital charge of Operational
Risk for all of the last three years is negative and where the banks themselves have not
addressed the capital charge for operational risk, 5% of the total credit and investments
net of specific provisions shall be the capital charge for operational risk.
New banks who have not completed a year of operation and hence whose gross income
cannot be measured reliably and where the banks themselves have not addressed the
capital charge for operational risk, shall also be required to compute their capital charge
for operational risk vide the same approach as prescribed for banks with negative gross
income. These banks may use the gross income approach from second year onwards.
But, based on the reasonableness of the so computed capital charge for Operation Risk,
during the first three years of operation, review process may require additional
proportion of capital charge.
9. During the course of review, where the supervisor is not satisfied with the overall risk
management policies and procedures of the bank, the total risk weighted exposures of
the bank shall be increased up to 5%.
10. In case the bank has not achieved the desired level of disclosure requirements, the total
risk weighted exposures of the bank shall be increased up to 3%.
11. Banks that do not meet the eligibility requirements to claim the benefit under credit risk
mitigation techniques shall not be allowed the benefit of CRM.
b. Corrective Actions for Non-Compliances
1. The failure on part of the banks to meet the provisions of this framework shall be
considered as a violation of the NRB directives and shall attract stipulated actions. The
nature of the enforcement action largely depends on degree of the capital adequacy of
the bank. The trigger points and the prescribed action in case of non-compliance shall
be as per the provisions of Prompt Corrective Action Byelaw 2064 propounded by
Nepal Rastra Bank.

83
7. DISCLOSURE
7.1 GENERAL:
The purpose of disclosure requirements is to complement the minimum capital requirements and
the review process by developing a set of disclosure requirements which will allow market
participants to assess key pieces of information on the scope of application, capital, risk exposures,
risk assessment processes, and hence the capital adequacy of the bank. It is believed that providing
disclosures that are based on a common framework is an effective means of informing the market
about a bank‟s exposure to those risks and provides a consistent and comprehensive disclosure
framework that enhances comparability. The importance of disclosure is more pronounced in cases
of bank that rely on internal methodologies in assessing capital requirements.
7.2 DISCLOSURE PRINCIPLES:
Banks should have a formal disclosure policy approved by the Board of Directors that addresses the
bank‟s approach for determining what disclosures it will make and the internal controls over the
disclosure process. In addition, banks should implement a process for assessing the appropriateness
of their disclosures, including validation and frequency. While deciding on the disclosure policy,
the board should pay due attention to strike a balance between materiality and proprietary and
confidential information.
a. Materiality
Besides the minimum prescribed disclosure requirements, a bank should decide which
additional disclosures are relevant for it based on the materiality concept. Information would
be regarded as material if its omission or misstatement could change or influence the
assessment or decision of a user relying on that information for the purpose of making
economic decisions.
b. Proprietary and confidential information
Proprietary information encompasses information (for example on products or systems), that
if shared with competitors would render a bank‟s investment in these products/systems less
valuable, and hence would undermine its competitive position. Information about customers
is often confidential, in that it is provided under the terms of a legal agreement or
counterparty relationship. This has an impact on what banks should reveal in terms of
information about their customer base, as well as details on their internal arrangements, for
instance methodologies used, parameter estimates, data etc. The disclosure requirements set
out below by NRB aims to strike an appropriate balance between the need for meaningful
disclosure and the protection of proprietary and confidential information.
7.3 VALIDATION:
The disclosures of the bank should be subjected to adequate validation. In addition, supplementary
material (such as Management‟s Discussion and Analysis) that is published should also be
subjected to sufficient scrutiny (e.g. internal control assessments, etc.) to satisfy the validation
issue. If material is not published under a validation regime, for instance in a stand alone report or
as a section on a website, then management should ensure that appropriate verification of the
information takes place, in accordance with the general disclosure principles.
7.4 DISCLOSURE REQUIREMENTS:
Banks should at minimum, disclose the following information at the stipulated time intervals. At
the same time, banks shall be free to disclose any other information they consider important for its
stakeholders as and when they consider necessary, beyond the prescribed requirements.

84
a. Banks should provide the following disclosures as at end of each financial year along with the
annual financial statements.
1. Capital structure and capital adequacy
o Tier 1 capital and a breakdown of its components;
o Tier 2 capital and a breakdown of its components;
o Detailed information about the Subordinated Term Debts with information on the
outstanding amount, maturity, amount raised during the year and amount eligible to
be reckoned as capital funds.
o Deductions from capitla;
o Total qualifying capitla;
o Capital adequacy ratio;
o Summary of the bank‟s internal approach to assess the adequacy of its capital to
support current and future activities, if applicable; and
o Summary of the terms, conditions and main features of all capital instruments,
especially in case of subordinated term debts including hybrid capital instruments.
2. Risk exposures
o Risk weighted exposures for Credit Risk, Market Risk and Operational Risk;
o Risk Weighted Exposures under each of 11 categories of Credit Risk;
o Total risk weighted exposure calculation table;
o Amount of NPAs (both Gross and Net)
 Restructure/Reschedule Loan
 Substandard Loan
 Doubtful Loan
 Loss Loan
o NPA ratios
 Gross NPA to gross advances
 Net NPA to net advances
o Movement of Non Performing Assets
o Write off of Loans and Interest Suspense
o Movements in Loan Loss Provisions and Interest Suspense
o Details of additional Loan Loss Provisions
o Segregation of investment portfolio into Held for trading, Held to maturity and
Available for sale category
3. Risk Management Function
o For each separate risk area (Credit, Market and Operational risk), banks must
describe their risk management objectives and policies, including:
 Strategies and processes;
 The structure and organization of the relevant risk management function;
 The scope and nature of risk reporting and/or measurement systems; and
 Policies for hedging and/or mitigating risk and strategies, and processes for
monitoring the continuing effectiveness of hedges/mitigants.
o Types of eligible credit risk mitigants used and the benefits availed under CRM.
b. All commercial banks should make following disclosures on a quarterly basis on their
respective websites.

85
 o Tier 1 capital and a breakdown of its components;
o Tier 2 capital and a breakdown of its components;
o Detailed information about the Subordinated Term Debts with information on the
outstanding amount, maturity, amount raised during the year and amount eligible to be
reckoned as capital funds.
o Deductions from capitla;
o Total qualifying capitla;
o Capital adequacy ratio;
o Risk weighted exposures for Credit Risk, Market Risk and Operational Risk;
o Risk Weighted Exposures under each of 11 categories of Credit Risk;
o Total risk weighted exposure calculation table;
o Amount of NPAs (both Gross and Net)
 Restructure/Reschedule Loan
 Substandard Loan
 Doubtful Loan
 Loss Loan
o NPA ratios
 Gross NPA to gross advances
 Net NPA to net advances
o Movement of Non Performing Assets
o Write off of Loans and Interest Suspense
o Movements in Loan Loss Provisions and Interest Suspense
o Details of Additional Loan Loss Provisions
o Segregation of investment portfolio into Held for trading, Held to maturity and Available
for sale category
o Summary of the bank‟s internal approach to assess the adequacy of its capital to support
current and future activities, if applicable; and
o Summary of the terms, conditions and main features of all capital instruments, especially
in case of subordinated term debts including hybrid capital instruments.
c. Disclosure requirements under this framework should also be published in the respective
websites of the banks. Such disclosures of the banks should also be updated to reflect the
capital adequacy position of the banks after the supervisory adjustments under the review
process. Banks that do not host a website yet are required to make the necessary
arrangements to host a website immediately.
d. Banks are required to report to NRB their capital adequacy computations, according to the
format as specified in Annexure of this framework on a monthly basis within one month after
the end of the month or as required by NRB from time to time. All such returns has to be
validated by the internal auditor of the bank. If the monthly internal audit could not be carried
out, it should be disclosed on the monthly returns. But, such returns at the end of each quarter
must be submitted with the validation from the internal auditor of the bank.
In addition to the returns specified above, a bank must inform NRB within 30 days of:
1. Any breach of the minimum capital adequacy requirements set out in this framework
together with an explanation of the reasons for the breach and the remedial measures it
has taken to address those breaches.
2. Any concerns it has about its capital adequacy, along with proposed measures to address
these concerns.

86
 e. Full compliance of these disclosure requirements is a pre-requisite before banks can obtain
any capital relief (i.e., adjustments in the risk weights of collateralized or guaranteed
exposures) in respect of any credit risk mitigation techniques.
FORM NO. 1 CAPITAL ADEQUACY TABLE
(Rs.In …..)
1. 1 Risk Weighted Exposures Current Period Previous Period
a Risk Weighted Exposure for Credit Risk
b Risk Weighted Exposure for Operational Risk
c Risk Weighted Exposure for Market Risk
Adjustments under Pillar II
Add: 3% of the total RWE due to non compliance to Disclosure
Requirement (6.4 a 10)
Add: ….% of the total deposit due to insufficient Liquid Assets(6.4 a 6)
Total Risk Weighted Exposures (After Bank's adjustments of Pillar II)
1.2 CAPITAL Current Period Previous Period
Core Capital (Tier 1)
a Paid up Equity Share Capital
b Irredeemable Non-cumulative preference shares
c Share Premium
d Proposed Bonus Equity Shares
e Statutory General Reserves
f Retained Earnings
g Un-audited current year cumulative profit/(Loss)
h Capital Redemption Reserve
i Capital Adjustment Reserve
j Dividend Equalization Reserves
l Other Free Reserve
m Less: Goodwill
n Less: Deferred Tax Assets
o Less: Fictitious Assets
p Less: Investment in equity in licensed Financial Institutions
q Less: Investment in equity of institutions with financial interests
r Less: Investment in equity of institutions in excess of limits
s Less: Investments arising out of underwriting commitments
t Less: Reciprocal crossholdings
u Less: Purchase of land & building in excess of limit & unutilized
v Less: Other Deductions
Adjustments under Pillar II
Less: Shortfall in Provision (6.4 a 1)
Less: Loans and Facilities extended to Related Parties and Restricted
lending (6.4 a 2)
Supplementary Capital (Tier II) 0 0
a Cumulative and/or Redeemable Preference Share
b Subordinated Term Debt
c Hybrid Capital Instruments
d General Loan Loss Provision
e Exchange Equalization Reserve
f Investment Adjustment Reserve
g Assets Revaluation Reserve
h Other Reserves
Total Capital Fund (Tier I and Tier II) 0 0
1.3 CAPITAL ADEQUACY RATIOS Current Period Previous Period
Tier 1 Capital to Total Risk Weighted Exposures (After Bank's adjustments of
Pillar II)
Tier 1 and Tier 2 Capital to Total Risk Weighted Exposures(After Bank's
adjustments of Pillar II)

87
 FORM NO. 2: RISK WEIGHTED EXPOSURE FOR CREDIT RISK
(Rs.In …..)
Specific Risk
Book Provision & Eligibl Net Risk
Valuation
Weighted
A. Balance Sheet Exposures Value e CRM Value Weight
Adjustment Exposures
a b c d=a-b-c e f=d*e
Cash Balance 0 0 0 0% 0
Balance With Nepal Rastra Bank 0 0 0 0% 0
Gold 0 0 0 0% 0
Investment in Nepalese Government Securities 0 0 0 0% 0
All Claims on Government of Nepal 0 0 0 0% 0
Investment in Nepal Rastra Bank securities 0 0 0 0% 0
All claims on Nepal Rastra Bank 0 0 0 0% 0
Claims on Foreign Government and Central Bank (ECA 0-1) 0 0 0 0% 0
Claims on Foreign Government and Central Bank (ECA -2) 0 0 0 0 20% 0
Claims on Foreign Government and Central Bank (ECA -3) 0 0 0 0 50% 0
Claims on Foreign Government and Central Bank (ECA-4-6) 0 0 0 0 100% 0
Claims on Foreign Government and Central Bank (ECA -7) 0 0 0 0 150% 0
Claims On BIS, IMF, ECB, EC and on Multilateral
0 0 0 0% 0
Development Banks (MDB's) recognized by the framework
Claims on Other Multilateral Development Banks 0 0 0 0 100% 0
Claims on Domestic Public Sector Entities 0 0 0 0 100% 0
Claims on Public Sector Entity (ECA 0-1) 0 0 0 0 20% 0
Claims on Public Sector Entity (ECA 2) 0 0 0 0 50% 0
Claims on Public Sector Entity (ECA 3-6) 0 0 0 0 100% 0
Claims on Public Sector Entity (ECA 7) 0 0 0 0 150% 0
Claims on domestic banks that meet capital adequacy
0 0 0 0 20% 0
requirements
Claims on domestic banks that do not meet capital adequacy
0 0 0 0 100% 0
requirements
Claims on foreign bank (ECA Rating 0-1) 0 0 0 0 20% 0
Claims on foreign bank (ECA Rating 2) 0 0 0 0 50% 0
Claims on foreign bank (ECA Rating 3-6) 0 0 0 0 100% 0
Claims on foreign bank (ECA Rating 7) 0 0 0 0 150% 0
Claims on foreign bank incorporated in SAARC region and
China operating with a buffer of 1% above their respective 0 0 0 0 20% 0
regulatory capital requirement
Claims on Domestic Corporates 0 0 0 0 100% 0
Claims on Foreign Corporates (ECA 0-1) 0 0 0 0 20% 0
Claims on Foreign Corporates (ECA 2) 0 0 0 0 50% 0
Claims on Foreign Corporates (ECA 3-6) 0 0 0 0 100% 0
Claims on Foreign Corporates (ECA 7) 0 0 0 0 150% 0
Regulatory Retail Portfolio (Not Overdue) 0 0 0 0 75% 0
Claims fulfilling all criterion of regulatory retail except
0 0 0 0 100% 0
granularity
Claims secured by residential properties 0 0 0 0 60% 0
Claims not fully secured by residential properties 0 0 0 0 150% 0
Claims secured by residential properties (Overdue) 0 0 0 0 100% 0
Claims secured by Commercial real estate 0 0 0 0 100% 0
Past due claims (except for claim secured by residential
0 0 0 0 150% 0
properties)
High Risk claims 0 0 0 0 150% 0

88
Investments in equity and other capital instruments of
0 0 0 0 100% 0
institutions listed in the stock exchange
Investments in equity and other capital instruments of
0 0 0 0 150% 0
institutions not listed in the stock exchange
Staff loan secured by residential property 0 0 0 0 50% 0
Interest Receivable/claim on government securities 0 0 0 0 0% 0
Cash in transit and other cash items in the process of
0 0 0 0 20% 0
collection
Other Assets (as per attachment) 0 0 0 0 100% 0
TOTAL 0 0 0 0 0

Gross Risk
Specific Eligible Net Risk
Book Weighted
B. Off Balance Sheet Exposures Provision CRM Value Weight
Value Exposures
a b c d=a-b-c e f=d*e
Revocable Commitments 0 0 0 0% 0
Bills Under Collection 0 0 0 0% 0
Forward Exchange Contract Liabilities 0 0 0 0 10% 0
LC Commitments With Original Maturity Upto 6
months 0 0 0 0 20% 0
Domestic counterparty
Foreign counterparty (ECA Rating 0-1) 0 0 0 0 20% 0
Foreign counterparty (ECA Rating 2) 0 0 0 0 50% 0
Foreign counterparty (ECA Rating 3-6) 0 0 0 0 100% 0
Foreign counterparty (ECA Rating 7) 0 0 0 0 150% 0
LC Commitments With Original Maturity Over 6
months 0 0 0 0 50% 0
Domestic counterparty
Foreign counterparty (ECA Rating 0-1) 0 0 0 0 20% 0
Foreign counterparty (ECA Rating 2) 0 0 0 0 50% 0
Foreign counterparty (ECA Rating 3-6) 0 0 0 0 100% 0
Foreign counterparty (ECA Rating 7) 0 0 0 0 150% 0
Bid Bond, Performance Bond and Counter guarantee
0 0 0 0 50% 0
Domestic counterparty
Foreign counterparty (ECA Rating 0-1) 0 0 0 0 20% 0
Foreign counterparty (ECA Rating 2) 0 0 0 0 50% 0
Foreign counterparty (ECA Rating 3-6) 0 0 0 0 100% 0
Foreign counterparty (ECA Rating 7) 0 0 0 0 150% 0
Underwriting commitments 0 0 0 0 50% 0
Lending of Bank's Securities or Posting of Securities
0 0 0 0 100% 0
as collateral
Repurchase Agreements, Assets sale with recourse 0 0 0 0 100% 0
Advance Payment Guarantee 0 0 0 0 100% 0
Financial Guarantee 0 0 0 0 100% 0
Acceptances and Endorsements 0 0 0 0 100% 0
Unpaid portion of Partly paid shares and Securities 0 0 0 0 100% 0
Irrevocable Credit commitments (Short Term) 0 0 0 0 20% 0
Irrevocable Credit commitments (Long Term) 0 0 0 0 50% 0
Claims on foreign bank incorporated in SAARC
region operating with a buffer of 1% above their 0 0 0 0 20% 0
respective regulatory capital requirement
Other Contingent Liabilities 0 0 0 0 100% 0

89
 Unpaid Guarantee Claims 0 0 0 0 200% 0
TOTAL 0 0 0 0 0
Total RWE for Credit Risk Before Adjustment
0 0 0 0 0
(A) +(B)
Adjustments under Pillar II
Add: 10% of the loan and facilities in excess of
0
Single Obligor Limits(6.4 a 3)
Add: 1% of the contract(sale) value in case of
the sale of credit with recourse (6.4 a 4)
Total RWE for credit Risk (After Bank's
adjustments of Pillar II)

FORM NO.3 ELIGIBLE CREDIT RISK MITIGANTS

Credit exposures Deposits Deposits Gold Govt.& G'tee Sec/G'tee G'tee of G'tee Sec/G'tee Total
with with NRB of of Other domestic of of
Bank other Securiti Govt. Sovereign banks MDBs Foreign
banks/FI es of s Banks
Nepal
(a) (b) (c) (d) (e) (f) (g) (h) (i)
Balance Sheet Exposures
Claims on Foreign government and Central
Bank (ECA -2) 0
Claims on Foreign government and Central
Bank (ECA -3) 0
Claims on Foreign government and Central
Bank (ECA-4-6) 0
Claims on Foreign government and Central
Bank (ECA -7) 0
Claims on Other Multilateral Development
Banks 0
Claims on Domestic Public Sector Entity
Claims on Public Sector Entity (ECA 0-1) 0
Claims on Public Sector Entity (ECA 2) 0
Claims on Public Sector Entity (ECA 3-6) 0
Claims on Public Sector Entity (ECA 7) 0
Claims on domestic banks that meet capital
adequacy requirements 0
Claims on domestic banks that do not meet
capital adequacy requirements 0
Claims on foreign bank (ECA Rating 0-1) 0
Claims on foreign bank (ECA Rating 2) 0
Claims on foreign bank (ECA Rating 3-6) 0
Claims on foreign bank (ECA Rating 7) 0
Claims on foreign bank incorporated in
SAARC region and China operating with a
buffer of 1% above their respective
regulatory capital requirement
Claims on Domestic Corporates 0
Claims on Foreign Corporates (ECA 0-1) 0
Claims on Foreign Corporates (ECA 2) 0
Claims on Foreign Corporates (ECA 3-6) 0
Claims on Foreign Corporates (ECA 7) 0
Regulatory Retail Portfolio (Not Overdue) 0
Claims fulfilling all criterion of regulatory 0
retail except granularity
Claims secured by residential properties 0
Claims not fully secured by residential 0
properties

90
Credit exposures Deposits Deposits Gold Govt.& G'tee Sec/G'tee G'tee of G'tee Sec/G'tee Total
with with NRB of of Other domestic of of
Bank other Securiti Govt. Sovereign banks MDBs Foreign
banks/FI es of s Banks
Nepal
(a) (b) (c) (d) (e) (f) (g) (h) (i)
Claims secured by residential properties 0
(Overdue)
Claims secured by Commercial real estate 0
Past due claims (except for claim secured 0
by residential properties)
High Risk claims 0
Investments in equity and other capital 0
instruments of institutions listed in the stock
exchange
Investments in equity and other capital 0
instruments of institutions not listed in the
stock exchange
Other Assets (as per attachment)
Total 0
Off Balance Sheet Exposures
Forward Exchange Contract Liabilities
LC Commitments With Original Maturity 0
Upto 6 months
Domestic counterparty
Foreign counterparty (ECA Rating 0- 0
1)
Foreign counterparty (ECA Rating 2) 0
Foreign counterparty (ECA Rating 3-6) 0
Foreign counterparty (ECA Rating 7) 0
LC Commitments With Original Maturity 0
Over 6 months
Domestic counterparty
Foreign counterparty (ECA Rating 0-1) 0
Foreign counterparty (ECA Rating 2) 0
Foreign counterparty (ECA Rating 3-6) 0
Foreign counterparty (ECA Rating 7) 0
Bid Bond, Performance Bond and Counter 0
guarantee
Domestic counterparty
Foreign counterparty (ECA Rating 0-1) 0
Foreign counterparty (ECA Rating 2) 0
Foreign counterparty (ECA Rating 3-6) 0
Foreign counterparty (ECA Rating 7) 0
Underwriting commitments 0
Lending of Bank's Securities or Posting of 0
Securities as collateral
Repurchase Agreements, Assets sale with 0
recourse
Advance Payment Guarantee 0
Financial Guarantee 0
Acceptances and Endorsements 0
Unpaid portion of Partly paid shares and 0
Securities
Irrevocable Credit commitments (Short 0
Term)
Irrevocable Credit commitments (Long
Term)
Other Contingent Liabilities 0
Total

91
Credit exposures Deposits Deposits Gold Govt.& G'tee Sec/G'tee G'tee of G'tee Sec/G'tee Total
with with NRB of of Other domestic of of
Bank other Securiti Govt. Sovereign banks MDBs Foreign
banks/FI es of s Banks
Nepal
(a) (b) (c) (d) (e) (f) (g) (h) (i)
Grand Total

FORM NO.4 EXHIBIT OF CLAIMS WITH CREDIT RISK MITIGANTS

(Rs.In …………….)
S.N Counterparty Category Facility Outstanding Eligible CRM
. Nature Gross Amount Haircut Net Amount

FORM NO.5 OTHER ASSETS

S.No. Assets Gross Amount Specific Provision Net Balance
& Valuation
Adjustment
1 Fixed Assets 0
2 Interest Receivable on Other Investment 0
3 Interest Receivable on Loan 0
4 Non Banking Assets 0
5 Reconciliation Account 0
6 Draft Paid Without Notice 0
7 Sundry Debtors 0
8 Advance payment and Deposits 0
9 Staff Loan and Advance 0
10 Stationery 0
11 Other 0
TOTAL 0 0 0

FORM NO. 6: RISK WEIGHTED EXPOSURE FOR OPERATIONAL RISK

Particulars FY ...... FY ...... FY ......
Net Interest Income
Commission and Discount Income
Other Operating Income
Exchange Fluctuation Income
Addition/Deduction in Interest Suspense during the period
Gross income (a)
Alfa (b) 15% 15% 15%
Fixed Percentage of Gross Income [c=(a×b)]
Capital Requirement for Operational Risk (d) (average of c)
Risk Weight (reciprocal of capital requirement of 10%) in times (e) 10
Equivalent Risk Weight Exposure [f=(d×e)]
PILLAR-II ADJUSTMENTS
If Gross Income for all the last three years is negative(6.4 a 8)

92
Total Credit and Investment (net of Specific Provision)
Capital Requirement for Operational Risk (5%)
Risk Weight (reciprocal of capital requirement of 10%) in times 10
Equivalent Risk Weight Exposure [g]
Equivalent Risk Weight Exposure [h=f or g)

FORM NO.7 RISK WEIGHTED EXPOSURE FOR MARKET RISK

S.No. Currency Open Position (FCY) Open Position (NPR) Relevant Open Position

1 INR
2 USD
3 GBP
4 EURO
5 THB
6 CHF
7 ......
8 .......
9 .......
Total Open Position (a)
Fixed Percentage (b) 5%
Capital Charge for Market Risk [c=(a×b)]
Risk Weight (reciprocal of capital requirement of 10%) in times (d)
Equivalent Risk Weight Exposure [e=(c×d)]

FORM NO. 8 NET LIQUID ASSETS TO TOTAL DEPOSIT RATIO

(Rs.In …..)
Particulars Amount
Total Deposit and Borrowing (A)
Total Deposit(as per NRB Ni.Fa. 9.1)
Total Borrowing(as per NRB Ni.Fa. 9.1)
Liquid Assets (B)
Cash(9.1)
Bank Balance(9.1)
Money at call and short notice (9.1)
Investment in government Securities(9.1)
Placement upto 90 days
Borrowings payable upto 90 days ( C )
Net Liquid Assets (D)=(B-C)

Net Liquid Assets to Total Deposit

Shortfall in Ratio
Amount to be added to Risk Weighted Exposures

93
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-c_ ! dlxgfb]lv tLg dlxgf;Dd efvf gf3]sf shf{÷;fk6
-cf_ gjLs/0f geO{ c:yfoL ?kdf e'QmfgL cjlw a9fO{Psf cNksfnLg jf rfn'k'FhL shf{ .
-O_ cGo s'g} klg a}+s jf ljQLo ;+:yfdf lgis[o shf{df juL{s/0f ePsf] C0fLnfO{ k|jflxt shf{ .
-O{_ ;fFjf / Jofh lgoldt ?kdf e'QmfgL ePtfklg nuftf/ b'O{ jif{b]lv v'b gf]S;fgLdf /x]sf] jf
g]6jy{ C0ffTds /x]sf] kmd{, sDkgL jf ;+:yfnfO{ k|jflxt shf{ . t/, lgdf{0ffwLg cj:yfdf
/x]sf kl/of]hgfnfO{ k|bfg ul/Psf] shf{sf] xsdf kl/of]hgfn] Jofj;flos pTkfbg z''? u/]
kZrft @ cfly{s jif{sf] ljQLo ljj/0fsf] cfwf/df dfq of] Joj:yf nfu" x'g]5 .
-p_ ?= ! ca{ jf ;f] eGbf a9L /sdsf ;x–ljQLos/0f shf{df kl/0ft gePsf ax'a}+lsË shf{x? .

94
 -pm_ o; a}+sn] lg/LIf0f ubf{ C0fLsf] gub k|jfx tyf kl/of]hgf ;~rfngsf] cj:yf sdhf]/ ePsf]
cfwf/df ;"Id lgu/fgLdf /fVg] egL lgb]{zg lbOPsf shf{ .
-C_ shf{ :jk'FhL cg'kft (Debt to Equity Ratio) *)M@) eGbf a9L x'g] u/L k|jfx ePsf shf{x? . t/,
xfn o:tf] cg'kft kfngf gePsf shf{x?sf] xsdf @)&& c;f/d;fGt;Dd o; Joj:yf adf]lhd
;"Id lgu/fgL shf{df juL{s/0f ug{ clgjfo{ x'g] 5}g .
-v_ lgis[o shf{ (Non-Performing Loan) M lgis[o shf{nfO{ lgDgfg';f/sf juL{s/0f ug'{kg]{5 M
-!_ sd;n (Sub-standard) M # dlxgfb]lv ^ dlxgf;Dd efvf gf3]sf shf{÷;fk6 .
-@_ z+sf:kb (Doubtful) M ^ dlxgfb]lv a9Ldf ! jif{;Dd efvf gf3]sf shf{÷;fk6 .
-#_ v/fa (Loss) M ! jif{eGbf a9L cjlwn] efvf gf3]sf shf{÷;fk6 .
-$_ a'Fbf * adf]lhd k'g/tflnsLs/0f÷k'g/;+/rgf ul/Psf shf{x?
@= c;n shf{ ;DaGwL yk Joj:yf
a9Ldf Ps jif{;Dd e'StfgL cjlw ePsf] rfn' k'FhL shf{nfO{ gjLs/0f ubf{ c;n shf{df ;dfj]z ug{
;lsg] 5 . Ohfhtkqk|fKt ;+:yfn] C0fLsf] shf{ ltg{ ;Sg] Ifdtf, efjL gub k|jfx, cfDbfgLsf] ;|f]t
h:tf shf{ k|jfxsf Go"gtd cfwf/x?sf] ljZn]if0f kZrft shf{ ;b'kof]usf] ;'lglZrttf x'g] u/L dfq
shf{ gjLs/0f ug'{kg]{5 . rfn' k'FhL k|s[ltsf shf{x?df k|fKt x'g' kg]{ Aofh lgoldt gePsf] cj:yfdf
To:tf] shf{nfO{ Aofh jSof}tf cjlwsf] cfwf/df juL{s/0f ug'{ kg]{5 .
#= v/fj shf{ ;DaGwL yk Joj:yf
efvf gf3]sf] jf ggf3]sf] s'g} klg shf{df b]xfosf] s'g} s}lkmot b]lvPdf To:tf] shf{ tyf ;fk6nfO{
v/fj shf{df juL{s/0f ug'{ kg]{5 / To:tf] shf{ c;'nLsf] k|s[of cufl8 a9fpg' kg]{5 M–
-s_ C0fL 6f6 kN6]df jf 6f6 kN6]sf] 3f]if0ff ePdf,
-v_ C0fL x/fPdf jf ufoj ePdf,
-u_ shf{ b'?kof]u ePdf,
-3_ kl/of]hgf÷Joj;fo ;~rfng x'g] cj:yf g/x]df, kl/of]hgf jf Joj;fo ;~rfngdf gePdf,
-ª_ k|tLtkq, hdfgt tyf cGo ;Defljt bfloTjx? kmf];{ nf]g -Force Loan_ sf] ?kdf sf]ifdf cfwfl/t
shf{df kl/0ft ePsf] cj:yfdf To;/L shf{df kl/0ft ePsf] ldltn] gAa] lbg;Dd c;'nL gePdf,
-r_ shf{ c;'n x'g g;sL lnnfdL k|lqmof z'? ePsf] !*) lbg gf3]df jf c;'nL k|lqmof cGtu{t
cbfntdf d'2f rln/x]sf] cj:yfdf,
-5_ shf{ ;"rgf s]Gb|sf] sfnf];"rLdf sfod /x]sf C0fLnfO{ gofF jf yk shf{ k|bfg u/]sf] cj:yfdf,
-h_ ;'/If0fsf] ahf/ d"Non] shf{sf] ;'/If0f x'g g;Sg] ePdf,
-em_ vl/b jf l8:sfpG6 u/]sf] laN;sf] e'QmfgL ldlt -due date_ n] gAa] lbg;Dd c;'nL gePdf,
-`_ s'g} JolQm÷kmd{÷sDkgLsf] gfddf /x]sf] shf{ csf]{ JolQm÷kmd{÷sDkgLn] pkef]u u/]sf] cj:yfdf,
t/ Pp6} ;d"xdf kg]{ kmd{÷sDkgLsf] xsdf s'n ;Ldf sfod ug{ afwf k'Ug] 5}g,
-6_ l6=cf/=shf{ (Trust Receipt Loan) e'QmfgL ug]{ k|of]hgsf] nflu k|tLtkq vf]Nbfsf avt pNn]v
gul/Psf] cGo s'g} gofF shf{ :jLs[t u/L k|jfx ePdf .
-7_ Credit Card shf{ efvf gf3]sf] ldltn] gAa] lbgleq ckn]vg gePdf .

95
 -8_ C0fLn] Pp6} ldlt jf cjlwsf] cnu cnu ljQLo ljj/0f k]z u/]sf] cj:yfdf .
-9_ a}+s tyf ljQLo ;+:yfaf6 shf{ lnO{ ;Da4 JolQm jf ;+:yfnfO{ shf{÷;fk6 k|bfg u/]df .

l6Kk0fL M of] lgb]{zgsf] v08 -u_ sf] k|of]hgsf] nflu æb'?kof]uÆ eGgfn] k|of]hg v'nfO{ lnPsf] shf{ /sd
;DalGwt k|of]hgdf k|of]u gu/]sf], kl/of]hgf ;~rfngdf g/x]sf], ;DalGwt kl/of]hgf÷Joj;foaf6
cflh{t /sd C0f ltg{df gnufO{ cGo sfo{df k|of]u u/]sf], lg/LIf0f tyf ;'kl/j]If0fsf] qmddf
;'kl/j]Ifs, n]vf k/LIf0fsf] qmddf n]vfk/LIfsaf6 b'?kof]u ePsf] k|dfl0ft ePdf shf{ tyf ;'ljwfsf]
b'?kof]u u/]sf] ;Demg' k5{ .
$= cfjlws shf{ ;DaGwL yk Joj:yf
-!_ ls:tfjGbLdf k|jfx ul/Psf cfjlws shf{x? (Term Loan) sf] xsdf ;fFjfsf] ls:tfn] efvf
gf3]df ;Dk"0f{ jSof}tf shf{ /sdnfO{ g} ls:Tff /sdsf] efvf gf3]sf] cjlwsf] cfwf/df juL{s/0f
ug'{ kg]{5 .
t/, clwljsif{ (Overdraft) sf] sf/f]af/ ug]{ ;'ljwf gkfPsf Ohfhtkqk|fKt ;+:yfx?n] k|bfg
u/]sf] cfjlws shf{sf] xsdf b]xfo adf]lhd shf{ gf]S;fgL Joj:yf sfod ug'{kg]{5 .
-s_ ls:tf /sdn] ! jif{eGbf sd cjlwn] efvf gf3]sf] cj:yfdf To:tf] ls:tf /sdnfO{ dfq
v/fj shf{df juL{s/0f u/L shf{ gf]S;fgL Joj:yf sfod ug'{kg]{5 . t/, Ohfhtkqk|fKt
;+:yfn] ;Dk"0f{ shf{ /sdnfO{ g} v/fj shf{df juL{s/0fug{ rfx]df of] Joj:yfn] afwf
k'u]sf] dflgg] 5}g .
-v_ ls:tf /sdn] ! jif{eGbf j9L cjlwn] efvf gf3]sf] cj:yfdf ;Dk"0f{ shf{ /sdnfO{ g}
v/fj shf{df juL{s/0f u/L shf{ gf]S;fgL Joj:yf sfod ug'{kg]{5 .
-@_ hnljB't kl/of]hgf, ljB't k|;f/0f nfOg -Transmission Line_ s]jnsf/ lgdf{0f kl/of]hgf /
gjLs/0fLo phf{ kl/of]hgfsf] shf{sf] xsdf s'g} ls:tfn] () lbgeGbf a9Ln] efvf gf3]df To:tf]
ls:tf /sdnfO{ v/fj ju{df juL{s/0f u/L ls:tfsf] ztk|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{
kg]{5 .
l6Kk0fLM o; bkmfsf] k|of]hgsf nflu æcfjlws shf{Æ eGgfn] Ps jif{eGbf a9L e'QmfgL cjlw sfod u/L
k|jfx ul/Psf] shf{ ;fk6nfO{ ;Demg' kb{5 .
%= ;'grfFbL shf{ ;DaGwL yk Joj:yf
b]xfosf Joj:yf tyf zt{x? k'/f u/L ;'grfFbL lwtf] /fvL shf{ k|bfg ug{ ;lsg]] 5 M–
-s_ ;+:yfsf] shf{ gLlt÷ljlgodfjnLdf ;'grfFbL lwtf] lnO{ shf{ k|bfg ug{] Joj:yf pNn]v ePsf] x'g' kg]{,
-v_ ;+:yfn] ;'grfFbLsf] shf{ sf/f]af/ ug{' cufj} cfjZos ;'/Iff Joj:yf, ;'/If0fsf] d"Nofª\sg
Joj:yf, 9's'6L aLdf tyf hfFrsL ;DaGwL Joj:yf u/]sf] x'g' kg]{,
-u_ a}+s tyf ljQLo ;+:yfx?n] s'g} JolQmnfO{ ;'grfFbL shf{ k|jfx ubf{ To:tf] C0fLn] lwtf]:j?k
lbPsf] ;'g jf rfFbL hfFr u/L shf{ ;'/lIft /x]sf] olsg u/]/ dfq shf{ k|jfx ug{' kg]{5 . o;/L
shf{ k|jfx ubf{ C0fLn] lwtf] :j?k lbPsf] ;'g jf rfFbL Pp6} y}nLdf /flvPsf] x'g'kg]{5 .
sy+sbflrt\ s'g} C0fLn] lbPsf] PseGbf a9L y}nLx? jf PseGbf a9L y}nLx? /flvPsf] Pp6f y}nL
dfq lwtf] /fvL jf ;'grfFbLsf] k/LIf0f hfFr gu/L ;'grfFbL shf{ k|jfx ePdf To:tf] shf{df
ztk|ltzt shf{ gf]S;fgL Joj:yf ug{' kg]{5 .

96
^= cf]e/8«f6 ;Ldf gf£g] u/L u|fxssf] vftfaf6 ;fFjf tyf Aofh c;'npk/ ug{ gkfOg]
cf]e/8«f6 ;Ldf gf£g] u/L u|fxssf] rNtL vftfaf6 cf]e/8«g (Overdrawn) u/L shf{sf] ;fFjf tyf
Aofh c;'npk/ ug{ kfOg] 5}g .
u|fxssf] vftf vr{ u/L ;fFjf tyf Aofh c;'npk/ ubf{ vftf cf]e/8«g (Overdrawn) eO{ lx;fj
/fkm;fkm gePsf] v08df o;/L c;'npk/ gePsf shf{x?df cf]e/8«g u/]sf] ;fFjf /sd ;d]t aSof}tf
shf{ /sddf ;dfj]z u/L To:tf shf{x? h'g ju{df kg]{ xf] ;f] eGbf Ps tx d'lgsf] ju{df ;dfj]z ug'{
kg]{5 . t/, o; Joj:yfn] u|fxssf] vftfdf /x]sf] df}Hbft vr{ u/L ;fFjf tyf Aofh c;'npk/ ug{
aGb]h nufPsf] dflgg] 5}g .
&= u|]; cjlw ;DaGwL Joj:yf
;fdfGotof Ps jif{eGbf j9L u|]; cjlw /fvL cfjlws shf{ k|bfg ug{ kfOg] 5}g . ;f] eGbf a9L u|];
cjlw k|bfg ug'{kg]{ ePdf s] slt sf/0fn] / s'g s'g cfwf/df a9L u|]; cjlw sfod ug'{k/]sf] xf] ;f]sf]
Joxf]/f v'nfO{ shf{ :jLs[ltsf] ;dodfg} ;f] shf{ :jLs[t ug{ clVtof/ k|fKt clwsf/L eGbf Ps tx
dflyNnf] clwsf/Laf6 :jLs[t u/fpg' kg]{5 . o; k|of]hgsf] nflu ;aeGbf dflyNnf] :t/ ;~rfns
;ldlt x'g]5 .
:ki6Ls/0fM u|]; cjlw eGgfn] shf{ k|jfx ldltb]lv shf{sf] ls:tf e'QmfgL ug{ z'? x'g] ldlt a'em\g' kg]{5 .
*= shf{sf] k'g/tflnsLs/0f / k'g/;+/rgf ;DaGwL Joj:yf
-!_ C0fLn] k]z u/]sf] lnlvt sfo{ of]hgfdf plNnlvt b]xfosf cfwf/x?df Ohfhtkqk|fKt ;+:yf
ljZj:t ePdf shf{x?nfO{ k'g/tflnsLs/0f jf k'g/;+/rgf ug{ ;Sg] 5 . shf{ k'g/tflnsLs/0f
jf k'g/;+/rgf ul/Psf :ki6 cfwf/x? k|To]s shf{ kmfOndf ;+nUg x'g' kg]{5 M–
-s_ shf{ ;DaGwL sfuhft tyf ;'/If0fx? kof{Kt ePsf] k|df0f,
-v_ k'g/tflnsLs/0f jf k'g/;+/rgf ePsf shf{ c;'n x'g] ;Defjgfaf/] Ohfhtkqk|fKt ;+:yf
ljZj;gLo ePsf] cfwf/x?, /
-u_ shf{nfO{ k'g/tflnsLs/0f jf k'g/;+/rgf ug{ lnlvt sfo{of]hgf k]z x'g'sf cltl/Qm To:tf]
shf{ k'g/tflnsLs/0f jf k'g/;+/rgf ubf{sf] lbg;Dd c;'n x'g afFsL Aofhsf] sDtLdf
kRrL; k|ltzt Aofh /sd c;'n pk/ ePsf] .
-@_ g]kfn ;/sf/n] g]kfn /fhkqdf k|sflzt ?U0f pBf]usf] k'g:yf{kgf tyf pko'Qm lgsf;sf] nflu
o; a}+sn] hf/L u/]sf] ?U0f pBf]usf ;DaGwdf ljQLo If]qaf6 x'g;Sg] ;'ljwf ;DaGwL sfo{lalw,
@)&) -sfo{ljlw –@=!_ adf]lhd x'g] u/L shf{ k'g/tflnsLs/0f jf k'g/;+/rgf ubf{ Go"gtd
kRrL; k|ltzt shf{ gf]S;fgL Joj:yf ug'{ kg]{5 .
-#_ pka'Fbf -!_ / -@_ adf]lhd juL{s/0ful/Psf shf{x?sf] ljj/0f 5'§} tof/ ug'{ kg]{5 .
l6Kk0fLM * o; k|of]hgsf] nflu æk'g/tflnsLs/0fÆ eGgfn] u|fxsn] lnPsf] shf{÷;'ljwfsf] e'QmfgL ug]{
cjlw÷;do a9fpg] k|lqmofnfO{ ;Demg' k5{ .
* æk'g/;+/rgfÆ eGgfn] shf{÷;'ljwfsf] k|s[lt jf zt{df kl/jt{g ug]{, aGb]hx? yk36 ug]{ jf
;do ;Ldfdf x]/km]/ ug]{ k|lqmofnfO{ ;Demg' k5{ .
(= shf{ gf]S;fgL jfkt sfod ug'{ kg]{ Joj:yf
-!_ o; lgb]{zg adf]lhd juL{s/0f ul/Psf shf{ tyf laN; vl/bx?sf] nflu aSof}tf ;fFjf /sdsf]
cfwf/df b]xfo adf]lhd shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 M–

97
 shf{ juL{s/0f Go"gtd shf{ gf]S;fgL Joj:yf
-s_ c;n ! k|ltzt
-v_ ;'Id lgu/fgL (Watch List) % k|ltzt
-u_ sd;n @% k|ltzt
-3_ z+sf:kb %) k|ltzt
-ª_ v/fj !)) k|ltzt

-@_ k'g/;+/rgf jf k'g/tflnsLs/0f u/]sf] shf{sf] xsdf ;f] jfkt b]xfo adf]lhd shf{ gf]S;fgL
Joj:yf sfod ug'{ kg]{5 M
-s_ k'g/;+/rgf jf k'g/tflnsLs/0f ug]{ ;dodf c;n ju{df juL{s/0f e}/x]sf shf{x?nfO{
k'g/;+/rgf jf k'g/tflnsLs/0f ubf{ Go"gtd ;fF9] afx| -!@=%_ k|ltzt shf{ gf]S;fgL
Joj:yf ug'{ kg]{5 . sd;n, z+sf:kb tyf v/fj ju{df juL{s/0f e};s]sf shf{x?nfO{
k'g/;+/rgf jf k'g/tflnsLs/0f ubf{ k"jj{ t sfod ul/Psf] shf{ gf]S;fgL Joj:yfdf
nuftf/ b'O{jif{;Dd lgoldt ePsf] cj:yfdf afx]s s'g} ;dfof]hg ug{ kfOg] 5}g .
ls:tfjGbL jf ;d dfl;s ls:tf (Equal Monthly Installment, EMI) df k|bfg ul/Psf
shf{x?sf] xsdf shf{sf] ;fFjf tyf Aofh lgoldt /x]sf] cj:yfdf b]xfosf] To:tf] shf{sf]
nflu k'g/;+/rgf jf k'g/tflnsLs/0f ;/x yk shf{ gf]S;fgL Joj:yf sfod ug{' kg]{5}g .
-c_ shf{sf] ls:tf clu|d e'StfgL ePsf] -Prepayment_ sf/0fn] ls:tfjGbLsf] /sd Pjd\
ls:tf ;+Vof sd ePdf .
-cf_ kl/jt{gzLn Aofhb/ ePsf shf{sf] Aofhb/ kl/jt{g ePsf] sf/0faf6 shf{sf]
;dofjlw tyf ls:tf /sd kl/jt{g ePdf . o; k|;Fudf Aofhb/ a9]/ shf{sf]
;dofjlw tyf ls:tf ;+Vof ylkg uPdf shf{ :jLs[t ug]{ ;dodf lgwf{/0f ul/Psf
ls:tf /sd 36fpg kfOg] 5}g . To:t}, Aofhb/ sd eO{ shf{sf] ;dofjlw tyf
ls:tf ;+Vof 36\g uPdf klg shf{ :jLs[t ug]{ a]nfdf lgwf{l/t ls:tf /sd 36fpg
kfOg] 5}g .
-v_ k'g/;+/rgf jf k'g/tflnsLs/0f ul/Psf shf{sf] ;fFjf ls:tf tyf Aofhsf] e'QmfgL nuftf/
b'O{ jif{;Dd lgoldt ePsf] cj:yfdf To:tf shf{x?nfO{ c;n shf{df kl/0ft ug{ ;lsg] 5 .
-u_ a}+s tyf ljQLo ;+:yfaf6 shf{ k|jfx ePsf kl/of]hgfx?sf] Aofhdf j[l4, cGo nfutdf
j[l4 jf pTkfbg Ifdtfdf j[l4 eO{ z'?df tf]lsPsf] shf{ e'Qmfg ug]{ cjlw -Repayment
Schedule_ df shf{ r'Qmf ug{ ;Sg] l:ylt g/x]sf C0fLx?dWo] /fli6«o k|fyldstfdf /x]sf
xfO{8«f]kfj/, s]jnsf/, l;d]G6 jf cGo k"jf{wf/ lgdf{0f ;DaGwL kl/of]hgfx?nfO{ b]xfosf
zt{x? k'/f u/L k'g/tflnsLs/0f÷k'g/;+/rgf u/]sf] cj:yfdf ! k|ltzt dfq shf{
gf]S;fgL Joj:yf sfod ug{ ;lsg] 5 . o;/L k'g/tflnsLs/0f÷k'g/;+/rgf ul/Psf
shf{x?nfO{ c;n shf{sf] ?kdf juL{s/0f ug{ ;lsg] 5 .
-c_ kl/of]hgf lgliqmo geO{ ;~rfng d} /x]sf] jf ;~rfng z'? x'g] qmddf /x]sf] x'g'kg]{,
/
-cf_ z'?df shf{ k|jfx ubf{ lgwf{/0f ul/Psf] u|]; -Moratorium_ cjlw eGbf kl5sf]
cjlwdf kfs]sf] Aofh k'FhLs[t u/L cfDbfgL afWg gkfOg] .
-3_ a}+s tyf ljQLo ;+:yfx?n] s'v'/fkfng Joj;fosf nflu k|jfx u/]sf] shf{ a8{n' /f]usf
sf/0f ;fljssf] e'QmfgL tflnsf jf zt{ adf]lhd r'Qmf ug{ g;Sg] eO{ shf{ k'g/;+/rgf jf

98
 k'g/tflnsLs/0f ug'{ k/]df Ps k6snfO{ C0fLsf] C0f ltg]{ lnlvt of]hgf, lwtf] ;'/If0fsf]
kof{Kttf / eljiodf C0f ltg{ ;Sg] Ifdtfsf cfwf/df k'g;+/rgf jf k'g/tflnsLs/0f
u/]sf] cj:yfdf ! k|ltzt dfq shf{ gf]S;fgL Joj:yf sfod ug{ ;Sg] u/L
k'g/tflnsLs/0f÷k'g/;+/rgf ug{ ;lsg] 5 . o;/L k'g/tflnsLs/0f÷k'g/;+/rgf ul/Psf
shf{x?nfO{ c;n shf{sf] ?kdf juL{s/0f ug{ ;lsg] 5 .
-ª_ ;]o/sf] lwtf]df k|bfg u/]sf] shf{x?nfO{ k'g/;+/rgf jf k'g/tflnsLs/0f ug{ kfOg] 5}g .
-#_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] k|jfx u/]sf] shf{ lgIf]k tyf shf{ ;'/If0f sf]ifaf6
;'/If0f u/fPsf] jf aLdf u/fPsf] cj:yfdf To:tf] ;'/If0f u/]sf] shf{sf] nflu ug'{ kg]{ shf{
gf]S;fgL Joj:yf -Loan Loss Provision_ df &% k|ltzt 5'6 lbO{ afFsL @% k|ltzt dfq Joj:yf
u/] k'Ug] 5 .
-$_ a}+s tyf ljQLo ;+:yfx?n] z'? ;]o/ lgisfzg -Initial Public Offering - IPO_ x'Fbfsf] cj:yfdf
;]o/ vl/bsf nflu a'emfOg] cfj]bgsf] cw{s§Lsf] ;'/If0fdf o; lgb]{zgsf] a'Fbf g+= !% df ePsf]
Joj:yf ljk/Lt s'g} lsl;dsf] shf{ k|jfx ug{ kfOg] 5}g . To:tf] shf{ k|jfx u/]sf] xsdf
;DalGwt a}+s tyf ljQLo ;+:yfn] zt k|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .
-%_ JolQmut÷;+:yfut hdfgLdf shf{ k|bfg ubf{ C0fLsf] JolQmut hdfgL /sd a/fa/sf] cGo
s;}sf] bfjL gnfUg] ;DklQsf] laj/0f clgjfo{ ?kdf lng' kg]{5 . JolQmut÷;+:yfut hdfgLdf
dfq} k|jflxt shf{nfO{ klg pk/f]Qmfg';f/ 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 la; k|ltzt yk u/L shf{ gf]S;fgL Joj:yf sfod ug'{
kg]{5 . cGo rn, crn ;DklQsf] ;'/If0fn] gvfDg] eO{ yk ;'/If0f jfkt JolQmut÷;+:yfut
hdfgt ;d]t lnO{ shf{ k|jfx u/]sf] cj:yfdf ;'/If0fn] gvfd]sf] shf{df ;d]t cltl/Qm la;
k|ltzt shf{ gf]S;fgL Joj:yf ug'{kg]{5 .
t/, JolQmut÷;+:yfut hdfgLdf k|jfx ePsf b]xfosf shf{x?df yk shf{ gf]S;fgL Joj:yf
sfod ug{ clgjfo{ x'g] 5}gM
-s_ qm]l86 sf8{ shf{ .
-v_ O=k|f= lgb]{zg g+= # sf] a'Fbf g+= # sf] v08 -v_ df plNnlvt ;+:yfx?nfO{ k|bfg u/]sf] shf{ .
-u_ b]xfosf zt{x?sf] kfngf x'g] u/L k|jfx ePsf] ? !% nfv;Ddsf] JolQmut shf{ .
-c_ Ohfhtkq k|fKt ;+:yfsf] shf{ gLltdf o; lsl;dsf shf{ k|jfx, cg'udg tyf
c;'nL ;DaGwdf :ki6 pNn]v u/]sf] x'g'kg]{ .
-cf_ o; lsl;dsf shf{ k|jfxsf nflu Ohfhtkq k|fKt ;+:yfsf] ;~rfns ;ldltaf6
5'6\6} k|f]8S6 k]k/ :jLs[t u/fO{ nfu" u/]sf] x'g' kg]{ / shf{ k|jfx ubf{ k|f]8S6 k]k/
k"0f{ kfngf u/]sf] x'g'kg]{ .
-O_ C0fLsf] cfDbfgLsf] ;|f]tn] shf{ e'QmfgL ug{ ;Sg] :ki6 cfwf/ x'g'kg]{ . To:tf]
cfDbfgLsf] ;|f]t C0fLsf] a}+s tyf ljQLo ;+:yfdf /x]sf] vftfaf6 osLg u/]sf] x'g'kg]{ .
;fy}, C0fLn] clgjfo{?kdf :yfoL n]vf gDa/ (PAN) lnPsf] x'g'kg]{ .
-O{_ ;d dfl;s ls:tf -Equal Monthly Installment_ df shf{ e'QmfgL x'g] u/L e'QmfgL
tflnsf to x'g'kg]{ . o:tf]] shf{sf] clwstd ;dofjlw % jif{;Dd dfq x'g]5 . t/,
Ohfhtkqk|fKt ;+:yfn] rfx]df ?= !% nfvsf] ;Ldfleq /xL a9Ldf ?=% nfv;Ddsf]
Revolving k|s[ltsf] shf{ k|bfg ug{ ;Sg]] 5g\ .
-p_ o:tf] shf{ s'n shf{sf] % k|ltzteGbf a9L k|jfx ug{ gkfO{g] .

99
 -3_ v08 -s_ / -u_ adf]lhdsf shf{x? gAa] lbg eGbf a9L cjlwn] efsf gf3]df v/fa ju{df
juL{s/0f u/L zt k|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{kg]{ .
-ª_ o:tf shf{x?sf] ljj/0f 5'§} tof/ ug'{kg]{ 5 .
-^_ Ohfhtkqk|fKt ;+:yfn] b]xfosf] cj:yfdf afx]s t];|f] kIfsf] 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 la; k|ltzt yk shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 . C0fLsf] cGo
;DklQsf] ;'/If0fn] gvfDg] eO{ yk ;'/If0f jfkt t];|f] kIfsf] lwtf] ;d]t lnO{ shf{ k|jfx u/]sf]
cj:yfdf shf{sf] ;'/If0fn] gvfd]sf] hlt shf{df dfly pNn]v eP adf]lhd yk shf{ gf]S;fgL
Joj:yf ug'{ kg]{5 . o:tf shf{x?sf] 5'§} ljj/0f tof/ ug'{ kg]{5 .
-c_ C0fL JolQm ePdf lghsf] Psf3/ kl/jf/sf ;b:osf] gfddf ePsf] lwtf] .
-cf_ C0fL kmd{ ePdf ;f] kmd{sf] k|f]k|fO6/, ;fem]bf/ jf lghsf] Psf3/ kl/jf/sf ;b:osf]
gfddf ePsf] lwtf] .
-O_ C0fL sDkgL ePdf ;f] sDkgLsf ;+:yfks, ;~rfns jf lghsf] Psf3/ kl/jf/sf ;b:osf]
gfddf ePsf] lwtf] .
t/, ldlt @)^(÷)#÷@( eGbf cl3 k|jflxt cfjlws shf{sf] xsdf clGtd ls:tf e'QmfgL
cjlw;Dd o:tf] yk shf{ gf]S;fgL Joj:yf ug{ jfWo x'g] 5}g .
-&_ a}+s tyf ljQLo ;+:yfx?n] JolQmut hdfgLdf k|jfx eO/x]sf] lzIff shf{ tyf n3' ljQLo ;+:yf
Pjd\ ;xsf/L ;+:yfx?nfO{ ljkGg ju{ shf{ cGtu{t nufgL u/]sf] shf{df dfly pka'Fbf -%_
adf]lhd tf]lsPsf] shf{ gf]S;fgL Joj:yfdf cltl/Qm jL; k|ltzt yk shf{ gf]S;fgL Joj:yf ug'{
kg]{5}g .
-*_ Ohfhtkqk|fKt ;+:yfn] rfx]df dflyNnf] ju{sf] shf{ ;fk6x?nfO{ tNnf] ju{df juL{s/0f ug{ s'g}
aGb]h nufOPsf] 5}g . pbfx/0fsf nflu sd;n shf{nfO{ z+sf:kb jf v/fa shf{df /
z+sf:kbnfO{ v/fj shf{df juL{s/0f ug{ kfOg] 5 .
-(_ Ohfhtkqk|fKt ;+:yfn] cfgf] shf{sf] l:ylt x]/L o; lgb]{zgdf tf]lsPsf] Go"gtd shf{ gf]S;fgL
Joj:yfsf] cltl/Qm yk shf{ gf]S;fgL Joj:yf sfod ug{ rfx]df To;/L yk shf{ gf]S;fgL
ul/Psf shf{ vftfx? :ki6 v'nfpg' kg]{5 .
-!)_ shf{÷;fk6 eGgfn] laN; vl/b tyf l8:sfp06 ;d]tnfO{ ;Demg' kg]{5 .
l6Kk0fLM ;lqmo shf{sf] nflu ul/Psf] shf{ gf]S;fgL Joj:yfnfO{ æ;fdfGo shf{ gf]S;fgL Joj:yf
(General Loan Loss Provision)Æ / lgliqmo 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 .
!)= shf{ gf]S;fgL Joj:yfnfO{ ;dfof]hg ug{ kfpg] cj:yfM shf{ gf]S;fgL Joj:yfnfO{ b]xfosf] cj:yf
afx]s ;dfof]hg ug{ kfOg] 5}g M–
-s_ shf{ ckn]vg ePdf,
-v_ shf{sf] e'QmfgL ls:tfjGbL jf cf+lzs ?kdf ePdf shf{ juL{s/0f cg'?ksf] shf{ gf]S;fgL Joj:yf
sfod ubf{ e'QmfgL ePsf] xb;Ddsf] shf{ jfkt ul/Psf] shf{ gf]S;fgL Joj:yf,
-u_ k'g/;+/rgf jf k'g/tflnsLs/0f ul/Psf shf{sf] ;fFjf tyf Aofhsf] e'QmfgL nuftf/ b'O{ jif{;Dd
lgoldt ePdf /
-3_ shf{ r'Qmf ePdf .

100
!!= u}/ a}+lsË ;DklQ ;sf/, gf]S;fgL Joj:yf / lnnfd laqmL ;DaGwdf
-!_ Ohfhtkqk|fKt ;+:yfn] s'g} shf{ c;'nL gePdf ;'/If0fdf /x]sf] lwtf] a]rlavg u/L afFsL ;fFjf /
Aofh p7fpg ;Sg]5 . ;+:yfn] shf{ c;'n ug]{ l;nl;nfdf lwtf] lnnfdL ubf{ lnnfd laqmL
gePdf cfkm}n] ;sf/ ug{' kg]{]5 . ;sf/ ubf{ lwtf]sf] k|rlnt ahf/ d"No jf lwtf] ;sf/ ug{
cl3Nnf] lbg;Ddsf] ;Dk"0f{ n]gf /sd dWo] 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]Vg] 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 .
-@_ Ohfhtkqk|fKt ;+: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 .
-#_ u}/ a}+lsË ;DklQ laqmL ePsf] cj:yfdf To:tf] ;DklQsf nflu l;h{gf ul/Psf] gf]S;fgL
Joj:yfsf] cfjZos lx;fjldnfg ug{' kg]{5 .
-$_ Ohfhtkqk|fKt ;+:yfn] 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
-s_ ?= @% nfveGbf a9L shf{ /sd aSof}tf /x]sf] u|fxssf] ;'/If0f ;DklQnfO{ u}/ a}+lsË
;DklQsf] ?kdf ;sf/ ubf{ ;DalGwt kIfnfO{ clgjfo{?kdf sfnf];"rLdf ;dfj]z ug'{ kg]{5 .
t/, ?= @% nfv ;Ddsf] shf{sf] xsdf ;DalGwt a}+s jf ljQLo ;+:yfn] g} lg0f{o u/L
sfnf];"rLdf ;dfj]z ug{ ;Sg]5 .
-v_ cfgf] ;+:yfsf] gfddf /x]sf] u}/ a}+lsË ;DklQsf] lnnfd ug'{k"j{ :jtGq d"NofÍgstf{af6
oyfy{k/s d"NofÍg u/fpg' kg]{5 .
-u_ lwtf] ;'/If0f÷u}/ a}+ls+Ë ;DklQ lnnfd ;DaGwdf Ohfhtk|fKt ;+:yfn] kf/bzL{ / :ki6
Joj:yf u/L a}+s tyf ljQLo ;+:yfsf] lxt ;+/If0f x'g] u/L laqmL ug'{ kg]{5 .
-3_ 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 .
-ª_ o;/L ;sf/ u/L lnPsf] ;DklQnfO{ oyf;Dej l56f] laqmL ug'{ kg]{5 . Ohfhtkqk|fKt ;+:yfsf]
cfg} k|of]hgnfO{ cfjZos ePdf ;f] sf] pkof]usf nflu ;~rfns ;ldltaf6 :jLs[t u/fO{
o; a}+snfO{ ;d]t hfgsf/L u/fpg' kg]{5 .
-r_ u}/ a}+lsË ;DklQsf] ?kdf a}+s÷ljQLo ;+:yfn] ;sf/ u/]sf] ;DklQ lwtf] ;'/If0f wgL -u}/
a}+lsË ;DklQdf cfpg' cl3sf] wgL_ nfO{ lkmtf{ ubf{ u}/ a}+lsË;DklQ n]vf+sg ubf{sf] d"Nodf
g36\g] u/L ;DalGwt ;+:yf / ;DalGwt ;'/If0f wgLaLrsf] cfk;L jftf{åf/f ;DalGwt ;'/If0f
wgLnfO{ dfq lwtf]÷;'/If0f lkmtf{ ug{ eg] of] lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g .
!@= Credit Sale /Purchase/Re-purchase tyf Takeover ;DaGwL Joj:yf
!= o; a}+sn] tf]s]sf] k'FhLsf]if kof{Kt gePsf a}+s tyf ljQLo ;+:yfx?n] o; a}+ssf] k"j{ :jLs[lt
glnO{ cGo s'g} klg a}+s tyf ljQLo ;+:yfx?af6 s'g} lsl;dsf] C0f, shf{ cflb vl/b u/L lng,
Discount u/L lng tyf Credit Sale/Purchase/Re-purchase / Takeover (CS,CP,RP & TO)
ug{ kfpg] 5}g .

101
@= o; a}+sn] tf]s]sf] k'FhLsf]if kof{Kt ePsf a}+s tyf ljQLo ;+:yfx?n] CS, CP, RP & TO ubf{
b]xfosf zt{ aGb]hsf] cwLgdf /xL ug{ ;Sg] 5g\ .
-s_ a}+s÷ljQLo ;+:yfn] CS, CP, RP & TO u/L lng' cl3sf] cj:yfdf ;d]t o; a}+sn] tf]s]sf]
k'FhLsf]if sfod u/]sf] x'g' kg]{5 .
-v_ CS CP, RP & TO u/L lng]÷lbg] ;DaGwdf a}+s÷ljQLo ;+:yfn] cfgf] shf{ gLltdf :ki6
Joj:yf ug'{ kg]{5 . cGoyf To:tf] sf/f]af/ ug{ kfOg] 5}g .
-u_ cfly{s jif{sf] clGtd dlxgfdf CS, CP, RP & TO ;DaGwL sfo{ ug{ kfO{g] 5}g .
-3_ shf{ vl/b (Credit Purchase) ubf{ ;f] shf{ u|fxsaf6 c;'npk/ ug{ ;Sg] clwsf/ vl/b
ug]{n] lng' kg]{5 . ;f] sfo{sf] nflu ;DalGwt u|fxssf] ;xdlt ;d]t lng' kg]{5 .
-c_ shf{ vl/b u/L lng]n] ;f] vl/b u/]sf] shf{nfO{ cfgf] lx;fadf ;DalGwt zLif{ssf]
shf{ ;fk6 pk–zLif{sdf n]vfÍg ug'{ kg]{5 .
-cf_ shf{sf] zt{ / cj:yfsf] lj:t[t ljj/0f lnP/ dfq shf{ vl/b ug'{ kg]{5 .
-O_ shf{ vl/b u/L lng] a}+s tyf ljQLo ;+:yfn] ;DalGwt C0fLn] shf{ lnPsf] ldlt,
shf{sf] lsl;d, e'QmfgL cj:yf, ljutsf] shf{ sf/f]af/sf] cj:yf, hdfgtstf{sf]
x}l;ot, shf{ juL{s/0fsf] l:ylt cflb ljj/0fx? lnlvt ?kdf lng' kg]{5 .
-O{_ shf{ vl/b ug]{ a}+s tyf ljQLo ;+:yfn] shf{ juL{s/0fsf] ljBdfg Joj:yf tyf shf{
gf]S;fgL Joj:yf adf]lhdsf] shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .
-p_ shf{ vl/b u/L ln+bf o:tf] shf{ ;'/lIft /x]sf] tyf ;+:yfnfO{ kmfObfhgs
eP÷gePsf] af/] olsg x'g] cfwf/ v'Ng] sfuhftx? ;DalGwt shf{ kmfOndf
cBfjlws ug'{ kg]{5 .
-pm_ shf{ gLltdf shf{ vl/b ;DaGwL Joj:yf /x]sf a}+s tyf ljQLo ;+:yfx?n] dfq shf{
vl/b u/L lnglbg ;Sg] 5g\ .
-ª_ CS, CP, RP & TO sf/f]af/sf] cw{jflif{s ljj/0f cw{jflif{s cjlw ;dfKt ePsf] ldltn] !%
lbgleq o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 .
#= a}+s tyf ljQLo ;+:yfx?n] o;/L shf{ vl/b÷laqmL (Purchase and Sale) ubf{ sy+sbflrt
vl/bstf{ ;+:yfn] shf{ p7fpg g;s]df ;f] shf{ k'gM cfkmF}n] vl/b ug]{ (Credit Repurchase) zt{
/x]sf] cj:yfdf laqmLstf{ ;+:yfn] To:tf] shf{ Repurchase gu?~h]n Contingent Liability sf]
?kdf cfgf] ljQLo ljj/0fsf] ;Defljt bfloTj / n]vf ;DaGwL l6Kk0fLsf] cg';"rLdf b]vfpg'kg]{
/ o:tf] Contingent Liability nfO{ k'FhLsf]if u0fgf ug]{ k|of]hgsf] nflu !)) k|ltzt dfq hf]lvd
ef/ k|bfg ug'{ kg]{5 .
$= s'g} a}+s tyf ljQLo ;+:yfx?aLr cGt/ a}+s sf/f]af/ cGtu{t lbPsf] ;fk6L jf csf]{ a}+s jf
ljQLo ;+:yfdf /fv]sf] lgIf]k ;dodf c;'n pk/ x'g g;s]sf] cj:yfdf To:tf] ;fk6L jf lgIf]ksf]
;fFjf tyf Aofh c;'n pk/ ug]{ k|of]hgsf] nflu ;fk6L jf lgIf]k lng] ;DalGwt a}+s jf ljQLo
;+:yfn] k|jfx u/]sf] shf{ vl/b ug{ OR5's ;fk6L lbg] jf lgIf]k /fVg] a}+s jf ljQLo ;+:yfn]
;DalGwt u|fxssf] ;xdltdf o; a}+ssf] k"j{ :jLs[lt lnO{ b]xfosf k|lqmof cjnDag u/L shf{
vl/b ug{ ;Sg] 5M
-s_ shf{ vl/b ubf{ s'n c;'n pk/ ug{ afFsL ;fFjf tyf Aofh /sdsf] bf]Jj/ eGbf sd gx'g]
u/L shf{ vl/b ug{' kg]{5 .

102
 -v_ shf{ vl/b ug]{ / shf{ laqmL ug]{ ;+:yf aLr cfk;L ;dembf/Ldf oyfl:yltdf shf{ vl/b
tyf laqmL ug'{ kg]{5 .
-u_ shf{ vl/b ubf{ cf+lzs e'QmfgL ug{] u/L s'g} lsl;dn] shf{ vl/b ug{ kfOg] 5}g .
!#= ljQLo hdfgtsf] cfwf/df shf{ lbg tyf lgIf]k :jLsf/ ug{ gkfpg] ;DaGwL Joj:yf
:jb]zdf :yfkgf eO{ ;~rfngdf /x]sf a}+s tyf ljQLo ;+:yfx?n] hf/L u/]sf] ljQLo hdfgt
(Financial Guarantee) sf cfwf/df s'g} klg a}+s tyf ljQLo ;+:yfx?n] shf{/;'ljwf lbg tyf lgIf]k
:jLsf/ ug{ kfpg] 5}g . t/, ævÆ tyf æuÆ ju{sf ljQLo ;+:yfsf] hdfgtdf jfl0fHo a}+sn] hdfgt
tyf k|ltt kq hf/L ug{ afwf kg]{ 5}g .
!$= lgIf]k /fVg tyf shf{sf] sf/f]af/ ug{] ;DaGwdf
!= Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# afx]s cGo
k|rlnt sfg'g adf]lhd art 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 .
@= a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# afx]s cGo k|rlnt sfg'g adf]lhd art kl/rfng
tyf shf{sf] sf/f]af/ ul//x]sf ;+:yfx?n] o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfdf
lgIf]k /fVg / lgIf]k /l;bsf] lwtf]df shf{ lng pko{'Qm pka'Fbf ! sf] Joj:yfn] afwf k'Ug]5}g .
t/, o;/L lgIf]k /l;bsf] lwtf]df shf{ lb+bf h'g a}+s÷ljQLo ;+:yfdf lgIf]k /fv]sf] xf] ;f]xL
a}+s÷ljQLo ;+:yfaf6 dfq To:tf] shf{ k|bfg ug'{ kg]{5 . cfgf] lgIf]k /l;b /x]sf] ;+:yf afx]s
cGo a}+s÷ljQLo ;+:yfaf6 o; cl3 k|jflxt shf{sf] xsdf e'QmfgL ldlt -Maturity Date_
kZrft gjLs/0f u/L shf{ k|jfx ug{ kfOg] 5}g .
#= Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] d'2tL lgIf]k /l;b / ;/sf/L ;'/If0fkqsf] lwtf]df shf{
k|jfx ubf{ c+lst Aofhb/ -Coupon Rate_ eGbf sd Aofhb/ gx'g] u/L ;+:yfsf] shf{ gLlt
lgb]{lzsfsf] kl/lwleq /x]/ shf{÷;fk6 pknAw u/fpg ;Sg]5g\ .
!%= ;fj{hlgs ;]o/ lgisfzgdf nufgL ug{sf nflu shf{ k|bfg ug]{ ;DaGwdf
klAns lnld6]8 sDkgLn] ;j{;fwf/0fdf ;fj{hlgs ;]o/ lgisf;g -Initial/Further Public Offering,
IPO/FPO) sf]] nflu ;]o/ laqmL v'Nnf u/]sf] klxnf]] ;ft sfo{lbg;Dd a}+s tyf ljQLo ;+:yfn] To:tf]
;]o/ vl/b ug]{ k|of]hgsf nflu s'g} klg lsl;dsf] shf{ ;'ljwf k|bfg ug{ kfpg] 5}g . t/, To;/L
cfXjfg u/]sf] klxnf] ;ft sfo{lbg ;Dddf klg dfu u/] adf]lhdsf] ;]o/sf nflu cfj]bg gk/]df
-Fully Subscribe gePdf_ ;f]sf] cf7f}F sfo{ lbgb]lv b]xfo adf]lhdsf zt{x?sf] cwLgdf /xL IPO/FPO
sf nflu shf{ k|bfg ug{ ;Sg] 5g\ .
s= IPO/FPO sf] sfo{ ;Dkfbg ug{ lgo'Qm ePsf] lgisfzg k|aGws -Issue Manager) o; a}+ssf]
Ohfhtkqk|fKt ;+:yfsf] ;xfos sDkgL ePdf ;f] ;+:yfn] s'g} klg JolQm÷kmd{÷sDkgLnfO{
IPO/FPO sf nflu shf{ k|bfg ug{ kfpg] 5}g .
v= a}+s tyf ljQLo ;+:yfn] IPO/FPO df nufgL ug]{ nufgLstf{x?nfO{ k|bfg ug]{ shf{sf] sDtLdf
%) k|ltzt gub dflh{g /fv]/ dfq shf{ k|bfg ug'{ kg]{5 .
u= o;/L k|bfg ul/Psf] shf{sf] e'QmfgL cjlw a9Ldf lwtf]kq P]g, lgodfjnL / lwtf]kq;Fu ;DalGwt
lgod adf]lhd ;]o/ afF8kmfF8 u/L /sd lkmtf{ ug]{ cjlw;Dd x'g]5 . o:tf] shf{sf] k'g/;+/rgf /
k'g/tflnsLs/0f ug{ kfOg] 5}g .
3= o:tf] shf{ k|jfx ubf{ klg cGo shf{ k|bfg ubf{ cjnDag ug'{kg]{ ;Dk"0f{ k|lqmof k'/f u/]sf] x'g'
kg]{5 .

103
 ª= o:f/L k|jfx ePsf] shf{ c;n shf{df /x]sf] cj:yf afx]s cGo cj:yfdf zt k|ltzt shf{
gf]S;fgL Joj:yf ug'{ kg]{5 .
!^= Margin Lending k|s[ltsf] ;]o/ ;'/If0f /fvL k|jfx x'g] shf{sf ;DaGwdf
-s_ lwtf]kq ljlgdo ahf/df ;"rLs[t ;+:yfx?sf] ;]o/sf] lwtf]df a}+s tyf ljQLo ;+:yfaf6 k|jfx x'g]
shf{sf ;DaGwdf b]xfosf zt{x? kfngf u/]/ dfq ;f] cg';f/sf] shf{ k|bfg ug{ ;lsg]5 .
-!_ o;/L k|jfx x'g] shf{sf] xsdf ;'/If0f afkt /flvg] ;]o/sf] d"NofÍg ubf{ g]kfn :6s
PS;r]Gh lnld6]8af6 k|sflzt kl5Nnf] !*) sfo{ lbgsf] clGtd d"Nosf] cf};t d"No jf
;]o/sf] k|rlnt ahf/ d"NodWo] h'g sd x'G5, ;f] /sdsf] a9Ldf ^% k|ltzt /sd;Dd
dfq ;]o/ lwtf] shf{ k|jfx ug{ ;lsg]5 . Psk6s k|jfx ul/;s]sf] o:tf] shf{sf] ;'/If0fdf
/x]sf] ;]o/sf] k'g/d"NofÍg u/L ;f]sf] cfwf/df yk shf{ ;Ldf sfod ug{ jf yk shf{
k|bfg ug{ kfOg] 5}g .
-@_ ;]o/sf] ahf/ d"Nodf x'g] kl/jt{gsf] sf/0fn] z]o/ lwtf] ;'/If0fsf] d"Nodf sdL cfPdf
;DalGwt a}+s tyf ljQLo ;+:yfn] ;f] sf] d"No cg'udg u/L yk lwtf]sf] nflu C0fL
u|fxsnfO{ ;"lrt ug{' kg]{5 . Margin Call ubf{ pQm ;]o/df k|fKt x'g] olsg ePsf] xsk|b /
af]g; z]o/x? ;"rLs/0f gePsf] cj:yfdf ;d]t lwtf]df /flvPsf] ;]o/ ;+Vofdf u0fgf ug{
;lsg]5 .
-#_ o;/L k|jfx ePsf] shf{sf] cjlw Ps jif{eGbf a9L x'g] 5}g . ;]o/sf] lwtf]df shf{ pkef]u
ul//x]sf C0fLn] cfkm"n] lnPsf] shf{sf] ;Dk"0f{ aSof}tf Aofh e'QmfgL u/L shf{ lgoldt
/x]sf] cj:yfdf To:tf] shf{ gjLs/0f ug{ ;lsg]5 .
t/, cGo k|of]hgsf] nflu k|jfx ePsf] shf{sf] nflu yk ;'/If0f:j?k C0fLn] lbPsf] ;]o/
lwtf]sf] xsdf of] Joj:yf nfu" x'g] 5}g . ;DalGwt a}+s÷ljQLo ;+:yfn] shf{ k|of]hgsf
;DaGwdf cfjZos ;"rgf, tYof+s / ljj/0f ;DalGwt shf{ kmfOndf cBfjlws u/]sf]
x'g'kg]{5 . ;f] ;DaGwdf yk lwtf] ;'/If0f:j?k lnOg] To:tf] ;]o/, cltl/Qm lwtf]sf] ?kdf
dfq /xg] 5 .
-$_ b]xfosf cj:yfdf /x]sf ;+:yfx?sf] ;]o/sf] lwtf]df shf{ k|bfg ug{ kfOg] 5}g .
-s_ o; a}+saf6 ;d:ofu|:t 3f]if0ff ePsf jf lgb]{zg adf]lhd k'FhL sf]if cg'kft sfod
gu/]sf a}+s tyf ljQLo ;+:yfx?
-v_ g]6jy{ C0ffTds ePsf ;+:yfx?,
-u_ g]kfn :6s PS;r]Gh lnld6]8n] ;"rLs/0faf6 x6fOPsf (Delisted) ;+:yfx?,
-3_ cfly{s jif{ ;dfKt ePsf] Ps jif{ cjlw k'/f x'Fbf ;d]t clGtd n]vf k/LIf0f gug]{
;+:yfx?,
-%_ lwtf]kq ljlgdo ahf/df ;"lrs[t ;+:yfx?sf] ;]o/sf] lwtf]df shf{ k|bfg ug]{ ;DaGwdf a}+s
tyf ljQLo ;+:yfsf] cfgf] shf{ gLlt÷lgb]{lzsfdf :ki6 Joj:yf eO{ cGo shf{ k|bfg u/]
;/x cjnDag ug'{ kg]{ ;Dk"0f{ k|ls|of k'/f u/]sf] x'g' kg]{5 .
-^_ o:tf] shf{ a}+s tyf ljQLo ;+:yfx?n] cfgf] k|fylds k'FhL (Core Capital) sf] j9Ldf $)
k|ltzt;Dd dfq k|jfx ug{ ;Sg]5g\ . ;fy}, o;/L shf{ k|bfg ubf{ a}+s tyf ljQLo ;+:yfn]
Pp6f ;"rLs[t sDkgLsf] ;]o/sf] xsdf cfgf] k|fylds k'FhL (Core Capital) sf] a9Ldf !)
k|ltzt ggf£g] u/L dfq shf{ k|jfx ug'{ kg]{5 . o:tf] shf{ s"n aSof}tf shf{ /sdsf] !)
k|ltzt eGbf a9L gx'g] u/L k|jfx ug'{ kg]{5 .

104
 o; k|of]hgsf] nflu k|fylds k'FhL (Core Capital) eGgfn] 7Ls cl3Nnf] qodf;sf]
cfGtl/s n]vfk/LIf0f ePsf] ljQLo ljj/0fsf] cfwf/df sfod x'g cfPsf] k|fylds k'FhL
;Demg' kb{5 .
-&_ lwtf]kq Joj;foLn] ug]{ Margin Trading ;DaGwL sf/f]jf/ k|rlnt sfg'gL Joj:yfsf] cwLgdf
/xL g]kfn lwtf]kq jf]8{sf] gLlt÷lgb]{zg cg'?k ug'{kg]{ 5 . To:tf] lwtf]kq Joj;foLnfO{
g]kfn :6s PS;r]~h lnld6]8sf] l;kmfl/;df o; a}sjf6 g]kfn /fi6« a}+s P]g, @)%* sf]
bkmf &^ df ePsf] Joj:yf adf]lhd :jLs[lt k|bfg ul/g]5 .
-v_ a+}s tyf ljQLo ;+:Yffx?n]] lwtf] ;'/If0f lnPsf] ;]o/sf ;DaGwdf M
!= Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?sf] ;]o/ cfkm}n] ;sf/ u/L shf{ c;'nL ug{ kfOg]
5}g .
@= o; cl3 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf] ;]o/ ;sf/ u/L shf{ c;'nL u/]sf]
ePdf ;sf/ ul/Psf ;]o/x? clgjfo{ ?kn] laqmL ug{' kg]{5 . ljz]if sf/0fjz laqmL x'g
g;sL afFsL /x]sf ;]o/x?sf] xsdf ;]o/ ;sf/ u/]sf] d"No a/fa/n] x'g cfpg] /sdsf]
zt k|ltzt gf]S;fgL Joj:yf ug'{ kg]{5 .
!&= a}+s tyf ljQLo ;+:yfsf] ;+:yfks ;]o/ lwtf]aGws /fvL shf{ k|jfx ug{] ;DaGwdf
b]xfosf zt{x? k'/f u/L a}+s tyf ljQLo ;+:yfx?sf] ;+:yfks ;]o/ lwtf]aGws /fvL shf{ k|jfx ug{
;lsg]5 .
-s_ ;+:yfks ;]o/ lwtf] /fvL shf{ k|jfx ubf{ cfO{kg]{ hf]lvd lgoGq0f Pjd\ Joj:yfkg ug{] cfjZos
pkfox? cjnDag ug'{ kg]{5 .
-v_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf] ! k|ltzt eGbf a9L ;+:yfks ;]o/ wf/0f u/]sf
;+:yfks÷;+:yfks ;d"xsf ;]o/wgLx¿n] cfkm"n] wf/0f u/]sf] ;+:yfks ;]o/dWo] %) k|ltzt
eGbf a9L ;]o/ lwtf] /fvL shf{ lng kfpg] 5}gg\ . lwtf] /f]Ssf u/L clen]v /fVg] j}+s jf ljQLo
;+:yfn] o; Joj:yfsf] kfngf x'g] u/L dfq lwtf] /f]Ssf /fVg'kg]{5 .
-u_ ;+:yfks ;]o/sf] lwtf]df shf{ k|jfx ug]{ k|of]hgsf nflu ;'/If0f afkt /flvg] ;]o/sf] d"NofÍg
ubf{ ;fwf/0f ;]o/sf] +kl5Nnf] !*) sfo{ lbgsf] cf};t d"Nosf] a9Ldf %) k|ltzt d"No jf
;+:yfks ;]o/sf] clGtd sf/f]af/sf] d"NodWo] h'g sd x'G5, ;f]sf] cfwf/df d"No sfod ug'{ kg]{5 .
o;/L sfod ul/Psf] d"Nosf] a9Ldf %) k|ltzt /sd;Dd dfq shf{ lbg ;lsg] 5 . Psk6s
k|jfx ul/;s]sf] o:tf] shf{sf] ;'/If0fdf /x]sf] ;]o/sf] k'g/d"NofÍg u/L ;f] sf] cfwf/df yk shf{
;Ldf sfod ug{ jf yk shf{ k|bfg ug{ kfOg] 5}g . t/, ahf/ d"No sd eO{ shf{ c;'/lIft
ePsf] cj:yfdf yk ;'/If0fsf] Joj:yf ug'{ kg]{5 .
-3_ ;+:yfks ;]o/ lwtf]aGws /fvL shf{ k|jfx ubf{ To:tf] ;]o/nfO{ u}/ a}+lsË ;DklQ (Non-Banking
Asset) df n}hfg kfO{g] 5}g / o;/L lwtf]jGws /flvPsf] ;+:yfks ;]o/ e'QmfgL cjlw gf3]sf] ^
dlxgfleq k|rlnt sfg'g / o; a}+ssf] lgb]{zgsf] cwLgdf /xL laqmL u/L ;Sg' kg]{5 .
-ª_ ;+:yfks ;]o/ lwtf]aGws /fvL shf{ k|jfx ePsf] cj:yfdf To:tf] shf{sf] e'QmfgL cjlw ls6fg
ug'{ kg]{5 / To:tf] cjlw Ps jif{ eGbf a9L x'g] 5}g .
-r_ ;+:yfks ;]o/ lwtf] aGws /fvL shf{ k|jfx ubf{ To:tf] shf{sf] k'g/;+/rgf / k'g/tflnsLs/0f ug{
kfOg] 5}g .
-5_ ;+:yfks ;]o/ lwtf]aGws /fvL shf{ k|jfx ubf{ c;n shf{ afx]s cGo cj:yfdf ztk|ltzt
shf{ gf]S;fgL Joj:yf ug'{ kg]{5 .

105
 -h_ tf]lsPsf] e'QmfgL cjlwdf shf{ r'Qmf gu/]df ;+:yfks÷;~rfnsnfO{ sfnf];"rLdf ;dfj]z ug'{kg]{
sf/0f ;lxt #% lbgsf] ;"rgf lbO{ tTkZrft & lbgleq clgjfo{ ?kdf sfnf];"rLdf /fVg shf{
;"rgf s]Gb|nfO{ l;kmfl/; ug'{ kg]{5 . ;f] ;DaGwL Joj:Yff shf{ k|jfx ubf{ g} C0fLnfO{ shf{
;Demf}tf (Loan Deed) df pNn]v ug'{ kg]{5 .
-em_ dfly -s_ b]lv - h_ ;Dd plNnlvt Joj:yfx? a}+s tyf ljQLo ;+:yfx?n] cfgf] shf{ gLlt÷
ljlgoddf :ki6 ?kdf pNn]v ug'{ kg]{5 .
!*= a}+s hdfgt -Bank Guarantee_ ;DaGwdf
-s_ a}+s tyf ljQLo ;+:yfx?n] hf/L u/]sf a}s hdfgt (Bank Guarantee) afktsf] /sd
Beneficiary nfO{ e'QmfgL lbg' kg]{ cj:yfdf dfu bfjL k/]sf] ;ft sfo{ lbgleq e'QmfgL
lbO{;Sg' kg]{5 . ;fy}, International Chamber of Commerce, Uniform Rules for Demand
Guarantee -758 (URDG-758) cGtu{t hf/L a}+s hdfgtx?sf] xsdf eg] URDG df ePsf
Joj:yfx?sf] cwLgdf /xL e'QmfgL ;DaGwL lg0f{o ug'{ kg]{5 .
-v_ o:f/L bfjL k/]sf] ;ft sfo{ lbgleqdf a}+s hdfgt hf/L ug]{ ;+:yfn] Beneficiary nfO{ e'QmfgL
lbg' kg]{ cj:yfdf kof{Kt cfwf/ lagf e'QmfgL gu/]df ;DalGwt a+}s tyf ljQLo ;+:Yffsf] o;
a}+sdf /x]]sf] vftf÷ o; a}+sn] cfb]z lbPsf] a}+ssf] vftfaf6 s§f u/L ;DalGwt Beneficiary
nfO{ e'QmfgL ug{ ;lsg] 5 .
-u_ o;/L e'QmfgLsf nflu bfjL k/]sf] hdfgt afktsf] ;Defljt bfloTjnfO{ k'FhLsf]ifsf] cg'kft
u0fgf ug]{ k|of]hgsf nflu @)) k|ltztn] hf]lvd ef/ k|bfg ug'{ kg]{5 .
!(= cGt/a}+s sf/f]af/÷;fk6L÷nufgL ;DaGwdf
Ohfhtkqk|fKt ;+:yfx?n] Pscfk;df k|bfg ug]{ ;fk6LnfO{ lgoldt shf{ ;fk6 -Regular Credit
Facility_ sf] ?kdf geO{ cGt/a}+s sf/f]af/÷;fk6L -Interbank Transactions/Borrowings_ sf] ?kdf
dfq k|of]u ug{ kfOg]5 . cGt/a}+s ;fk6Lsf] cjlw a9Ldf & lbg;Dd dfq x'g]5 .
@)= :jLs[t ef}uf]lns sfo{If]qleq dfq shf{ k|jfx ug'{kg]{ ;DaGwdf
xfo/kr]{h shf{ afx]s crn ;DklQ lwtf] /fvL shf{ k|jfx ubf{ To:tf] shf{sf] lwtf] /
kl/of]hgf÷Joj;fo cfgf] ef}uf]lns sfo{If]qleq x'g'kg]{5 . ef}uf]lns sfo{If]q aflx/ ePsf] To:tf] shf{
c;'nL geP;Dd zt k|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .
@!= l6=cf/=shf{ (Trust Receipt Loan) ;DaGwdf
6«i6 l/l;K6 shf{ (TR Loan), laN; l8:sfplG6Ë jf To:t} k|s[ltsf cfoft shf{ k|bfg ubf{ clwstd
!@) lbg;Ddsf] cjlwsf nflu dfq shf{ k|jfx ug{ kfOg]]5 .
@@= r]ssf] lwtf]÷;'/If0fdf shf{ k|jfx ug{ gkfOg] ;DaGwdf
Ohfhtkqk|fKt ;+:yfn] s'g} klg lsl;dsf] r]ssf] lwtf]÷;'/If0fdf shf{ k|jfx ug{ kfOg] 5}g . ;fy,}
:jb]zL r]ssf] lSnol/Ë ;f]lx lbg ug{ ;lsg] ePsf]n] o:tf r]s vl/b ug{ kfOg] 5}g .
@#= clwljsif{ -Overdraft_ nufotsf k|of]hg gv'n]sf JolQmut shf{sf] ;DaGwdf
a}+s tyf ljQLo ;+:Yffx?n] clwljsif{ (Overdraft) nufotsf k|of]hg gv'n]sf JolQmut shf{x? k|jfx
ubf{ k|lt u|fxs ?= %) nfv;Dd dfq k|jfx ug{ ;Sg] 5g\ . a}+s tyf ljQLo ;+:yfx?n] k|of]hg gv'n]sf
JolQmut shf{sf] qodfl;s ljj/0f g]=/f=a}+s lgb]{zg kmf=g+= @=$ adf]lhdsf] 9fFrfdf tof/ u/L qodf;
;dfKt ePsf] !% lbgleq o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{kg]{5 . t/, Ohfhtkqk|fKt
;+:yfsf] cfg} d'2tL lgIf]k /l;b / ;'g rfFbLsf] lwtf]df shf{ k|bfg ug{, zt k|ltzt gub dflh{gdf

106
 hdfgt hf/L ug{ tyf g]kfn ;/sf/ tyf g]kfn /fi6« a}+s C0fkqsf] lwtf]df shf{ k|bfg ug{ o;
Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
@$= C0fLn] :yfoL n]vf gDa/ lnPsf] x'g'kg]{ ;DaGwdf
a}+s tyf ljQLo ;+:yfx?n] 5'§f 5'§} jf Psd'i6 u/L ?= %) nfv jf ;f] eGbf a9L /sdsf] shf{ s'g}
JolQmnfO{ k|jfx ug'{ k/]df To:tf] JolQmn] clgjfo{ ?kdf :yfoL n]vf gDa/ -PAN_ lnPsf] x'g'kg]{5 .
;fy} PsLs[t lgb]{zgsf] lgb]{zg g+ # sf] j'bf g+ ^ cg';f/ C0fL Pp6} ;d"x cGtu{t kg]{ ePdf To:tf]
;d"xn] ?= %) nfv jf ;f] eGbf a9L /sdsf] shf{ lnPsf] cj:yfdf pQm ;d"x cGtu{tsf] s'g}
JolQmnfO{ ?= %) nfv eGbf sd /sdsf] shf{ k|jfx ug'{k/]sf] cj:yfdf ;d]t clgjfo{ ?kdf :yfoL
n]vf gDa/ -PAN_ lnPsf] x'g'kg]{5 .
@%= Risk taker -;~rfns, k|d'v sfo{sf/L clws[t jf Joj:yfkg txsf] kbflwsf/L_ nfO{ k|jfx x'g] shf{
;DaGwdf
-!_ Ohfhtkqk|fKt ;+:yfn] csf]{ Ohfhtkqk|fKt ;+:yfsf ;~rfns, k|d'v sfo{sf/L clws[t jf
Joj:yfkg txsf] kbflwsf/LnfO{ lzIff shf{, xfo/ kr]{h shf{, 3/ shf{ jf 3/fo;L k|of]hgsf
;fdu|L shf{ afx]s lghx?sf] JolQmut gfddf cGo s'g} lsl;dsf shf{ k|jfx ug{ ;Sg] 5}gg\ .
t/ ;/sf/L C0fkq, d'2tL /l;b, ;'grfFbLsf] lwtf]df jf Credit Card shf{ lng o; Joj:yfn]
afwf k'¥ofPsf] dflgg] 5}g
-@_ Ohfhtkqk|fKt ;+:yfn] s'g}klg Ohfhtkqk|fKt ;+:yfsf sfo{sf/L k|d'v jf Joj:yfkg txsf]
kbflwsf/Lsf] clwsf+z :jfldTj /x]sf] kmd{, sDkgL jf ;+:yfdf s'g} klg lsl;dsf] shf{ k|jfx ug{
;Sg] 5}gg\ . of] lgb]{zg hf/L x'g'k"j{ k|jfx eO{;s]sf] shf{sf] xsdf e'QmfgL cjlw ;dfKt eO{
;s]kl5 gjLs/0f ug{ kfOg] 5}g . o; k|of]hgsf] nflu clwsf+z :jfldTj eGgfn] %) k|ltzt eGbf
a9L :jfldTj ePsf] kmd{, sDkgL jf ;+:yf ;Demg' kb{5 .
@^= PsfpG6k]oL r]s dfkm{t shf{ /sd lgsf;f ug'{ kg]{ ;DaGwdf
s'g} klg sDkgL÷kmd{ jf ;+ul7t ;+3÷;+:yfnfO{ :jLs[t shf{sf] /sd lgsf;f ubf{ ;DalGwt
a}+s÷ljQLo ;+:yfdf g} vftf vf]nL hDdf ug'{ kg]{5 . ;f] afx]ssf] cj:yfdf C0fL sDkgL÷kmd{ jf
;+ul7t ;+3÷;+:yfsf] gfddf PsfpG6k]oL r]s÷kq÷ljB'tLo dfWodaf6 ;f]e}m ;DalGwt C0fLsf] vftfdf
hDdf x'g] u/L shf{ /sd lgsf;f ug'{ kg]{5 .
@&= kof{j/0fLo k|efjsf] ljZn]if0f u/]/ dfq shf{ k|jfx ug]{ ;DaGwdf
s'g} klg k|s[ltsf pBf]ux?df a}+s tyf ljQLo ;+:yfx?n] shf{ nufgL ug'{k"j{ clgafo{ ?kdf kof{j/0fLo
k|efjsf] ljZn]if0f u/L shf{ k|jfx ug'{kg]{5 .
@*= e'QmfgL tflnsf ;DaGwdf
ls:tf c;'nL ;DaGwL sfo{tflnsf lgdf{0f ubf{ ls;fgn] pTkfbg ug]{ afnL leq\ofpg] ;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 .
@(= hdfgt lbPsf] cj:yfdf hdfgLkqdf pNn]v u/]sf] /sd;Dd dfq lhDd]jf/ x'g]
hdfgt lbPsf] cj:yfdf hdfgLkqdf pNn]v u/]sf] /sdeGbf a9L /sdsf] nflu hdfgL lbg]
JolQm÷kmd{÷ sDkgL÷;+:yfnfO{ s'g} klg cj:yfdf lhDd]jf/ gu/fpg hdfgLkq tof/ ubf{ g} hdfgL
/sd, C0fsf] cjlw, C0fsf] k|of]hg, k|d'v C0fL, ;fIfL, hdfgtstf{sf] gfd, 7]ufgf, ;f] sf] ;gfvt
nufotsf ljifox? :ki6 ?kdf pNn]v x'g' kg]{5 .

107
#)= ;x'lnotk"0f{ shf{ ;DaGwL Joj:yfM
æ;x'lnotk"0f{ shf{sf nflu Aofh cg'bfg;DaGwL PsLs[t sfo{l{jlw, @)&%Æ -sfo{ljlw @=@ df ;+nUg_
adf]lhd k|jflxt shf{df g]kfn ;/sf/af6 k|bfg ul/Psf] cg'bfg /sd o; a}+sn] pknJw u/fpg] 5 .
pQm sfo{ljlw adf]lhd shf{ k|jfx u/L g]kfn ;/sf/af6 kfpg' kg]{ Jofh cg'bfg jfktsf] /sdnfO{
kF'hLsf]if cg'kft u0fgf k|of]hgsf nflu ;/sf/ dflysf] bfjL ;/x z"Go k|ltzt hf]lvd ef/ k|bfg ug{
;lsg]5 .
#!= s/ r'Qmf÷bflvnf k|df0fkq
-s_ a}+s tyf ljQLo ;+:yfx?n] kmd{ jf sDkgLx?nfO{ shf{ k|bfg ubf{ jf gjLs/0f ubf{ C0fL;Fu
kl5Nnf] s/ r'Qmf k|df0fkq /÷jf cBfjlws s/ r'Qmf÷bflvnf k|df0fkq lnP/ dfq shf{ k|bfg jf
gjLs/0f ug'{kg]{5 .
-v_ s'g} klg kmd{ jf sDkgLnfO{ shf{ :jLs[t jf gjLs/0f ubf{ cfGtl/s /fh:j ljefusf] PsLs[t s/
k|0ffnL -Integrated Tax System) df /x]sf]] ;DalGwt kmd{ jf sDkgLsf] ljQLo ljj/0f ;DaGwL
;"rgf ;d]tnfO{ cfwf/ lnO{ ug'{ kg]{5 . ;fy}, :jLs[t C0f /sd tyf ldlt pQm k|0ffnLdf
k|lji6 ug]{ Joj:yf ;d]t ug'{ kg]{5 .
-u_ a}+s tyf ljQLo ;+:yfx?n] pQm k|0ffnLdf kx'Frsf nflu cfjZos o'h/g]d / kf;j8{ tyf cGo yk
;"rgf cfkm" btf{ /x]sf] s/ sfof{noaf6 k|fKt ug{ ;Sg]5g\ .
#@= qm]l86 /]l6Ë
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] ?= %) s/f]8 jf ;f] eGbf a9Lsf] shf{ pkof]u ug]{ C0fLnfO{
shf{ k|jfx jf gjLs/0f ubf{ C0fL ;+:yfsf] qm]l86 /]l6Ë Ph]G;Laf6 ul/Psf] /]l6ËnfO{ shf{ d"NofÍgsf]
cfwf/sf] ?kdf lng'kg]]{ 5 .
##= lwtf] km's'jf ;DaGwdf
a}+s tyf ljQLo ;+:yfn] cfkm"n] u/]sf] shf{ nufgL adf]lhd c;'n pk/ ug'{ kg]{ ;Dk"0f{ /sd c;'n eO{
;s]kl5 ;'/If0f jfkt /flvPsf] lwtf] % sfo{lbgleq k'ms'jfsf] nflu ;DalGwt sfof{nodf n]vL k7fpg'
kg]{5 .
#$= rfn'k'FhL k|s[ltsf shf{ ;DaGwL Joj:yfM
-!_ o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] k|jfx ug]{ rfn' k'FhL k|s[ltsf shf{ -clwljsif{
shf{, rfn' k'FhL shf{, Sof; s|]8L6 shf{, l8df08 nf]g, 6«i6 l/l;K6 shf{, cNksfnLg shf{ cflb /
æsÆ ju{sf ;+:yfsf] xsdf xfOkf]lys];g shf{ ;d]t_ pkof]u ug]{, u|fxsx?af6 x'g] ax'a}+lsË
-Multiple Banking_ sf/f]jf/nfO{ Jojl:yt ug{ b]xfosf] lgb]{zg hf/L ul/Psf] 5 M–
-s_ Ohfhtkqk|fKt ;+:yfn] shf{ k|jfx jf gjLs/0f ug'{k"j{ u|fxsaf6 clgjfo{ ?kn] shf{ sf/f]af/
;DaGwL :jM3f]if0ff g]=/f=a}+s lgb]{zg kmf=g+= @=^ adf]lhdsf] 9fFrfdf lnO{ pQm :jM3f]if0ff
cg';f/sf] ljj/0f / shf{ ;"rgf s]Gb| lnld6]8af6 k|fKt ljj/0f le8fO{ u|fxsn] lnPsf] shf{
olsg ug'{kg]{5 .
-v_ Ohfhtkqk|fKt ;+:yfn] ?=! s/f]8 jf ;f] eGbf a9L /sdsf] rfn' k'FhL k|s[ltsf shf{ k|jfx tyf
gjLs/0f ubf{ b]xfo adf]lhdsf zt{ tyf aGb]hsf] cwLgdf /xL ug'{ kg]{5 .
-c_ u|fxsn] Ps eGbf al9 Ohfhtkqk|fKt ;+:yfaf6 rfn' k'FhL k|s[ltsf shf{ pkof]u
ug]{÷u/]sf] b]lvPdf To; lsl;dsf shf{ k|jfx÷gjLs/0f ug'{cl3 pQm u|fxsnfO{ shf{
k|jfx ug]{ ;+:yfx? aLr Ps cfk;df kf/Lkf;' ;Demf}tf ug'{kg]{5 .

108
 To:tf] ;Demf}tfdf ;DalGwt ;+:yfn] k|jfx ug]{ shf{ /sdsf] c+z, lwtf]sf] ljj/0f tyf
u|fxsn] k|bfg ug]{ lwtf]df ;DalGwt ;+:yfsf] :jfldTjsf] c+z ;d]t v'nfpg' kg]{5 .
sy+sbflrt shf{ c;'nL gePdf ckgfOg] shf{ c;'nL, lwtf] lnnfdL tyf ljjfb ;dfwfg
;DaGwL Joj:yf ;d]t pQm ;Demf}tfdf pNn]v ug'{ kg]{5 .
-cf_ ;DalGwt ;+:yfn] u|fxsnfO{ k|jfx ug]{ shf{sf] c+z lgwf{/0f ubf{ Stock tyf Receivables
nfO{ cfwf/ dfgL k|rlnt sfg'g tyf cfgf] shf{ gLltdf /x]sf] k|fjwfg adf]lhd shf{
;Ldf sfod ug{ ;Sg]5g\ .
-O_ o; lsl;dsf] ax'a}+lsË sf/f]af/ u/L shf{ pkef]u ug]{ u|fxsx?sf] ljj/0f g]=/f=a}+s
lgb]{zg kmf=g+= @=% adf]lhdsf] 9fFrfdf ;DalGwt ;'kl/j]If0f ljefudf q}dfl;s ?kdf
k]z ug'{ kg]{5 .
-u_ ?=! s/f]8 eGbf sd /sdsf] rfn' k'FhL k|s[ltsf shf{ k|jfx÷gjLs/0f ug'{ cl3 ;d]t cGo
Ohfhtkqk|fKt ;+:yfaf6 To:tf] shf{ lnP glnPsf] olsg u/L lnPsf] ePdf shf{ lbg]
;+:yfaf6 clgjfo{ ?kn] No Objection Letter lnP/ dfq shf{ k|jfx÷gjLs/0f ug{'kg]{5 .
;fy}, No Objection Letter dfu ul/Psf] ;+:yfn] ;f];+u ;DalGwt kq k|fKt u/]sf] %
sfo{lbgleq pknAw u/fpg' kg]{5 . No Objection Letter pknAw gu/fpg] ePdf ;f]
;DaGwL hfgsf/L kq dfu ug]{ ;+:yfnfO{ pk/f]Qm ;dofjlwleq g} pknAw u/fpg' kg]{ 5 .
-@_ a}+s tyf ljQLo ;+:yfn] rfn' k'FhL k|s[ltsf shf{ k|bfg u/]sf] cj:yfdf ;DalGwt u|fxsaf6 cfgf]
Stock tyf Receivables sf] ljj/0f sDtLdf k|To]s tLg÷tLg dlxgfdf k|fKt ug'{ kg]{5 . ;f] ljj/0f
k|fKt eP kl5 Ohfhtkqk|fKt ;+:yfn] u|fxssf] Stock tyf Receivables sf] lg/LIf0f u/L Stock
tyf Ageing ;lxtsf] Receivables lg/LIf0f k|ltj]bg tof/ ug'{kg]{5 / ;f] k|ltj]bg ax'a}+lsËsf]
xsdf kf/Lkf;'df ;dfj]z Ohfhtkqk|fKt ;+:yfx? aLr cfk;df cfbfg k|bfg ug]{ Joj:yf ldnfpg'
kg]{5 . Stock tyf Receivables lg/LIf0f ubf{ s'n shf{ ;Ldfsf] nflu cfjZos kg]{ Stock tyf
Receivables sf] d"No sd x'g uPdf To:tf] u|fxssf] shf{ ;Ldf k'g/fjnf]sg u/L gofF shf{ ;Ldf
sfod ug'{ kg]{5 . k|jfx e};s]sf] /sd a9L b]lvPdf ;Ldfleq Nofpg' kg]{5 .
?=@% s/f]8eGbf dflysf] rfn'k'FhL k|s[ltsf shf{x? :jLs[t tyf gjLs/0f ubf{ ;DalGwt C0fLn] k]z
u/]sf] rfn'' ;DklQ tyf bfloTjsf ljj/0fx? n]vfk/LIfsjf6 k|dfl0ft u/fpg' kg]{5 .
;fy} Stock sf] lwtf]df shf{ k|jfx ug{] ePdf C0f k"0f{ ?kdf ;'/lIft x'g] u/L lwtf]df /x]]sf]
;DklQsf] aLdf clgjfo{ ?kn] u/fpg' kg]{5 . t/, aLdf cfjZos gePsf Stock x? h:t} Iron
Rod, Steel Billets, Bricks, Clinker cflbx?df cfunfuL, x'nb+uf, e"sDk h:tf hf]lvdsf nflu
aLdf ug{ clgjfo{ x'g] 5}g .
-#_ u|fxssf] rfn'k'FhL shf{ ;Ldf lgwf{/0f ubf{ utjif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f, sDtLdf
cfufdL # jif{;DDfsf] cg'dflgt ljQLo ljj/0f, u|fxsn] k]z u/]sf] Jofj;flos of]hgf cflbsf]
cfwf/df ug'{ kg]{5 .
t/ kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ;DkGg x'g afFsL ePsf] :ki6 sf/0f ;lxt u|fxsn]
To:tf] ljQLo ljj/0f k]z x'g g;Sg] lgj]bg lbPdf To:tf] ljQLo ljj/0f k]z ug{ dgfl;j
dflkmssf] ;do lbg ;lsg] 5 / n3', 3/]n' tyf ;fgf pBf]u÷Joj;fonfO{ ?= %) nfv;Ddsf]
rfn' k'FhL k|s[ltsf] shf{ k|jfx ubf{ cg'dflgt ljQLo ljj/0f lng clgjfo{ x'g] 5}g .
-$_ æuÆ ju{sf ljQLo ;+:yfx?n] xfOkf]lys]zg shf{ k|jfx ug]{ kfpg] 5}gg\ .
#%= ?= ! ca{ jf ;f] eGbf a9L /sdsf] ax'–a}+lsË shf{ pkef]u ug]{÷ul//x]sf C0fLx?sf] shf{
;xljQLos/0f shf{df kl/0ft ug'{ kg]{5 . o; Joj:yf adf]lhd ;xljQLos/0f shf{df kl/0ft gePsf
ax'a}+lsË shf{nfO{ ;"Id lgu/fgL ju{df juL{s/0f u/L ;f]xL adf]lhdsf] shf{ gf]S;fgL Joj:yf sfod

109
 ug'{ kg]{5 . t/, ljkGg ju{ shf{ cGtu{t n3'ljQ ljQLo ;+:yfx?nfO{ k|jfx ug]{ shf{sf] xsdf of]
Joj:yf adf]lhd ;xljQLos/0f shf{df kl/0ft ug{ clgjfo{ x'g] 5}g . To;}u/L, xfo/kr]{h shf{ k|bfg
ug]{ cg'dltk|fKt ;+:yfnfO{ a}+s tyf ljQLo ;+:yfn] ;jf/L ;fwg, d]lzg/L h:tf l:y/ ;DklQ lwtf] lnO{
;f]sf] vl/b d"Nosf] %) k|ltzt;Dd shf{ k|bfg u/L ;DklQsf] k"/f d"Nosf] aLdf u/]sf] cj:yfdf
;xljQLos/0f cfjZos kg]{ 5}g .
#^= -!_ Jofj;flos s[lif tyf kz'kfng, ;fgf tyf demf}nf Joj;fo Pjd\ e"sDkaf6 k|efljt If]qdf
cfod"ns lqmofsnfknfO{ k|f]T;flxt ug{ C0fLsf] C0f ltg{;Sg] Ifdtfsf cfwf/df a9Ldf ?= @)
nfv;Ddsf] shf{ k|jfx ubf{ df]6/ af6f] gePsf] v]tLof]Uo hldgnfO{ klg a}+s tyf ljQLo ;+:yfn]
lwtf]sf] ?kdf :jLsf/ ug{ ;Sg]5g\ .
-@_ Ohfhtkqk|fKt ;+:yfn] ?= !% nfv;Ddsf] s[lif, pBd tyf Joj;fo k|j4{g shf{ k|jfx ubf{ cfwf/
b/df @ k|ltzt;Dddfq yk u/L C0fsf] Aofh tf]Sg' kg]{5 . o:tf] shf{ k|jfx ubf{ df]6/ af6f] gePsf]
v]tLof]Uo hldgnfO{ klg a}+s tyf ljQLo ;+:yfn] lwtf]sf] ?kdf :jLsf/ ug{ ;Sg] Pjd\ s'g} k|sf/sf]
;]jf z'Ns tyf ;do cufj} shf{ e'QmfgL u/]df ;d]t clu|d e'QmfgL z'Ns lng kfOg] 5}g . ;fy}, a}+s
tyf ljQLo ;+:yfsf k|To]s zfvfn] o;k|sf/sf] shf{ ;DaGwL lgj]bg k|fKt ePsf] ;ft sfo{ lbg leq
:jLs[t ug'{kg]{ / :jLs[t x'g g;Sg] ePdf ;f]sf] :ki6 sf/0f ;d]t pNn]v u/L ;DalGwt u|fxsnfO{
lnlvt?kdf lbg'kg]{ 5 .
#&= skmL, ;'Gtnf, lrof h:tf s[lif pTkfbgd"ns Joj;fo / kz'kfng tyf b'UwhGo pTkfbgd"ns Joj;fosf
nflu ?= !% nfv;Ddsf] shf{ k|jfx ubf{ ;DefAotfsf cfwf/df kl/of]hgfs} lwtf]df shf{ k|jfx ug{ ;lsg]
5 . o; ;DaGwdf s'g} u'gf;f] ePdf ;DalGwt u|fxsn] :ki6 Joxf]/f v'nfO{ o; a}+sdf u'gf;f] ug{ ;Sg]
5g\ .
#*= shf{sf] ;fFjf tyf Aofh c;'n ug]{ Joj:yf
Ohfhtkqk|fKt ;+:yfx?n] ;DalGwt C0fLaf6 n]gf /sd c;'npk/ ubf{ ;j{k|yd c;'n pk/ ug'{kg]{
Aofh /sd ;Dk"0f{ ?kdf c;'npk/ ug'{ kg]{ 5 / afFsL /sd ;fFjfdf cfjZos lx;fj ldnfg ug{' kg]{5 .
t/, k'g/;+/rgf / k'g/tflnsLs/0f ul/Psf / lwtf] las|L u/L c;'n ug'{kg]{ k|s[ofdf /x]sf v/fj
shf{x?sf] ;Gbe{df pko{'Qm Joj:yf nfu" ug{ clgjfo{ x'g] 5}g .
#(= Aofh k'FhLs/0f ug]{ ;DaGwdf
kl/of]hgf shf{sf] u|]; -Moratorium_ cjlwdf kfs]sf] AofhnfO{ k'FhLs/0f ug{ kfOg] 5}g . t/, b]xfo
adf]lhdsf /fli6«o k|fyldstf k|fKt If]qdf nufgL ul/Psf shf{sf] xsdf o; a}+ssf] k"j{ :jLs[lt lnO{
k'FhLs/0f ug{ afwf k'u]sf] dflgg] 5}g .
-s_ hnljB't pTkfbg, k|zf/0f tyf ljt/0f nufotsf phf{d"ns pBf]u,
-v_ :jb]zL sRrf kbfy{ k|of]u x'g] lSnÍ/ tyf l;d]G6 pTkfbg ;DaGwL pBf]u,
-u_ cf}ifwL pBf]u,
-3_ s]a'nsf/ pBf]u,
-ª_ lrgL pTkfbg ;DaGwL pBf]u,
-r_ b"Uw hGo j:t' pTkfbg pBf]u,
-5_ g]kfn ;/sf/sf] ;DalGwt lgsfojf6 dg;fo kq k|fKt u/]sf d]l8sn sn]hx? /
-h_ kl/jTo{ ljb]zL d'b|f cfh{g ug]{ ko{6s :t/Lo xf]6nx?
$)= shf{ ;fk6sf] juL{s/0f ljj/0f k7fpg] ;DaGwdf
Ohfhtkqk|fKt ;+:yfn] cfly{s jif{sf] c;f]h, k';, r}t / c;f/ d;fGtdf shf{ juL{s/0f u/L ;+nUg
lgb]{zg kmf=g+= @=!, @=@ / @=# cg';f/sf ljj/0fx? qodf; ;dfKt ePsf] !% lbgleq o; a}+sdf
k7fpg' kg]{5 .

110
$!= vf/]hL / jrfpm
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&% sf] shf{÷;fk6sf] juL{s/0f / shf{ gf]S;fgL ;DaGwL Joj:yf O=k|f
lgb]{zg g+= @÷)&% af6 hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&^ c;f]h d;fGt ;Dd
hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

111
 g]=/f= a}+s lgb]{zg kmf=g+=@=!

shf{, ;fk6 tyf laN; vl/b juL{s/0f / ;f]sf] nflu Joj:yf

- === === === === === d;fGt _
-¿=bz nfvdf_
vl/b tyf l8:sfpG6
shf{ tyf ;fk6
ul/Psf laN;
ut :jb]zL
ljj/0f o;
qodf;
ljkGg ju{ ljb]zL hDdf :jb]zL ljb]zL hDdf qodf;sf]
cGo hDdf
ljldt cljldt
!= ;lqmo shf{ ;fk6
c;n shf{
;'Id lgu/fgL
@= lgliqmo shf{ ;fk6
@=! k'g/;+/rgf÷k'g/tflnsLs/0f
@=@ sd;n
@=# z+sf:kb
@=$ v/fa
#= s'n shf{ ;fk6 -! ± @_
$= shf{ gf]S;fgL Joj:yf
$=! c;n
$=@ ;'Id lgu/fgL
$=# k'g/;+/rgf÷k'g/tflnsLs/0f
$=$ sd;n
$=% z+sf:kb
$=^ v/fj
$=& cltl/St
$=* Psn u|fxs ;Ldf gf3]sf]
$=( JolQmut hdfgL÷t];|f]kIfsf] lwtf]df
k|jfx ePsf] shf{sf] nflu yk
%= ut qodf;;Ddsf] shf{ gf]S;fgL Joj:yf
%=! c;n
%=@ ;'Id lgu/fgL
%=# k'g/;+/rgf÷k'g/tflnsLs/0f
%=$ sd;n
%=% z+sf:kb
%=^ v/fj
%=& cltl/St
%=* Psn u|fxs ;Ldf gf3]sf]
%=( JolQmut hdfgL÷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

112
 g]=/f= a}+s lgb]{zg kmf=g+=@=@
u|fxslkR5] juL{s/0f ul/Psf] shf{x? tyf ;f]sf] gf]S;fgL Joj:yf ;DaGwL ljj/0f
===============;fn ==================d;fGt
zfvf Zfvf ;d'x C[0fL kl/of]hgf :ynsf] nufgL If]qut k|of]hg sf]ifdf cfwfl/t shf{ e'Qmf u}/ sf]ifdf shf{ Joj:yf ljkG ;fgf s}lkmo
sf]8 sf] sf] 7]ufgf ÷ shf{sf] cg';f/ gL cfwfl/t g tyf t
-g]=/f= gfd gfd sf/f]af/ sf]8 sf] ldlt ;'ljwf ju{ demf}nf
a}+s ldlt shf{sf] -?_ /sd pBd
cg';f k|b]z lhN :yfgL sf]8 shf{ :jLs[t afFsL afFsL Effvf :jLs[ afFsLAfuL{s/ Joj:yf ?= shf{
/_ nf o tx k|sf/ ;Ldf ;fFjf Aofh gf3]sf] t ;fFjf 0f -?_ ?=
-?_ -?_ -?_ ;fFjf - ;Ldf -?_
?_ -?_

s'n hDdf
M–

ldlt clws[tsf] gfd

b:tvt
b|i6Jo M– !_ ls:tfjGbLdf k|bfg ul/Psf cfjlws shf{x? (Term Loan) sf] xsdf klxnf] ls:tfn] efvf gf3]sf] ldlt g}
e'QmfgL ldlt x'g]5 . olb s'g} shf{sf] e'QmfgL ldlt g} gePdf sf]ifdf cfwfl/t shf{ ;'ljwfdf kl/0ft ePsf]
ldlt (Booking date) nfO{ g} e'QmfgL ldlt dfGg' kg]{5 . -h:t}M– Uof/]06L e'QmfgL, Forced L/C, rfn' vftf
lagf lnld6 cf]e/8«g ePdf cflb_ .
@_ e'QmfgL ldlt lbg÷dlxgf÷;fn (day/month/year) cg';f/ /fVg' kg]{5 .
#_ olb shf{x?nfO{ e'QmfgL ldlt eGbf leGg cfwf/df juL{s/0f ul/Pdf, juL{s/0f ul/Psf] sf/0f s}lkmot dxndf
pNn]v ug'{ kg]{5 . -pbfx/0fsf] nfluM C0fL sfnf];"rLdf ;dfj]z ePdf, Aoa;fo ;~rfng gePdf, shf{
b'?kof]u ePdf cflb_ .
$_ ljkGg ju{ shf{ ;DjlGw ljj/0fx? 5'§} ljj/0fsf] ?kdf s'n /sd ;lxt b]vfpg' kg]{5 .
%_ of] shf{ ljj/0fdf Ps} ;d"xsf C0fLx?sf] ljj/0f 5'l§g] u/L k]z ug'{ kg]{5 .
^_ shf{ auL{s/0fdf c;n, ;'Id lgu/fgL, k'g/tflnsLs/0f÷k'g/;+/rgf, sd;n, z+sf:kb tyf v/fjnfO{ qmdzM !,
!=!, @, #, $ / % pNn]v ug'{ kb{5 .
&_ of] ljj/0fsf] O–skL dfq k7fpg' kg]{5 . xf8{skL k7fpg'kg]{5}g .

113
 g]=/f= a}+s lgb]{zg kmf=g+=@=#
u}/ a}+lsË ;DklQsf] gf]S;fgL Joj:yf ;DaGwL ljj/0f
===============;fn ==================d;fGt
qm=;+= C0fL jf kf6L{sf] u}/ a}+lsË ;DklQ s'n u}/ a}+lsË gf]S;fgL Joj:yf v'b u}/ a}+lsË ;DklQ
gfd 7]ufgf ;sf/ u/]sf] ldlt ;DklQ /sd ?= k|ltzt /sd ?= /sd ?=

-!_ -@_ -#_ -$_ -%_ -^_ -$_—-^_

s'n hDdf

ldlt clws[tsf] gfd

b:tvt
g]=/f= a}+s lgb]{zg kmf=g+=@=$
======================== lnld6]8
Overdraft nufotsf k|of]hg gv'n]sf JolQmut shf{sf] ljj/0f
===============;fn ==================d;fGt
-?=bznfvdf_
l;=g+= C0fLsf] gfd shf{sf] :jLs[t afFsL shf{ k|jfx shf{ e'QmfgL s}lkmot
k|sf/ ;Ldf ;fFjf ldlt ldlt
!
@
#
===
===

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

ax'a}+lsË sf/f]af/ ug]{ u|fxsx?sf] ljj/0f
========== ;fn ================== d;fGt
-?= bznfvdf_
l;=g= u|fxssf] gfd shf{sf] k|sf/ s'n shf{ aSof}bf shf{ kf/Lkf;'df ;xefuL
;Ldf ?= /sd Ohfhtkqk|fKt
;+:yfx?

114
 g]=/f=a}+s lgb]{zg kmf=g+= @=^
a}+s tyf ljQLo ;+:yfdf C0fsf] nflu lgj]bg lb+bf v'nfpg'kg]{ laa/0fsf] 9fFrf
ldltM ====================
-?= xhf/df_
C0f lnPsf] cGo a}+s÷ljQLo ;+:yfsf] gfd aSof}tf /sd -ldlt_ Dofb gf3]sf] 5÷5}g
!= ======= a}+s÷ljQLo ;+:yf
rfn' k'FhL shf{
cfjlws shf{
cGo shf{
u}/sf]ifdf cfwfl/t ;'ljwf
hDdf
@= ======= a}+s÷ljQLo ;+:yf
rfn' k'FhL shf{
cfjlws shf{
cGo shf{
u}/sf]ifdf cfwfl/t ;'ljwf
hDdf
s'n hDdf
pko{'Qm adf]lhd d÷xfdLn] 3f]if0ff u/]sf] ljj/0f 7Ls 5 e'mÝf 7x/] sfg'g adf]lhd sf/jfxL ePdf d~h'/L 5
egL ;xL ug]{M
clwsf/ k|fKt clwsf/Lsf] b:tvtM
JolQmsf] gfd÷kmd{, sDkgL / ;+:yfsf] gfd / 5fkM

115
 sfo{ljlw @=!
?U0f pBf]usf ;DaGwdf ljQLo If]qaf6 x'g;Sg]
;'ljwf ;DaGwL sfo{lalw, @)&)
!= cjwf/0ff M
pBf]u If]qsf] ljsf;n] /fli6«o cfo, /f]huf/Lsf cj;/ l;h{gf, k|ltJolQm cfodf j[l4, k'FhL lgdf{0f,
nufgLsf yk cj;/sf] l;h{gf, cf}Bf]lus Jofj;flos ;+:s[ltsf] ljsfz ub}{ /fli6«o pTkfbgdf j[l4sf ;fy}
j}b]lzs Jofkf/df ;Gt'ng sfod u/L e'QmfgL ;Gt'ng ;sf/fTds /fVgdf cxd\ e'ldsf v]Ng] s'/f lglj{jfb 5 .
pBf]ux? ?U0f x'g'[df cfGtl/s / jfXo sf/0fx? b'j} plQs} k|efjL x'G5g\ . sdhf]/ Joj:yfkg, cj}1flgs d"No
lgwf{/0f, kl/of]hgf nfut j[l4, ;fwg / ;|f]tsf] plrt kl/rfng / ;Def/ gx'g', rfn' k'FhLsf] cefj, sd;n
u'0f:t/ / cWoog cg';Gwfgsf] sdL cflb cfGtl/s sf/0fdf x'g\ eg] cfly{s dGbL, tLj| k|lt:kwf{, :t/o'Qm
sRrf kbfy{ / hgzlQmsf] cefj, ;Da4 gLlt÷P]g÷lgod cflbdf cl:y/tf jf ;do cg';f/ kl/jt{g x'g
g;Sg' k|ljlw kl/jt{g, u|fxssf] ?lrdf kl/jt{g, ljB't tyf OGwg cfk"lt{df sdL, C0f k|flKtdf l9nfO{, x8\tfn
Pjd\ tfnfaGbL, k|fs[lts k|sf]k cflb pBdLsf sfa' aflx/sf kl/l:ylt jfXo sf/0fdf lng ;lsG5 .
pko{'Qm ;fgf tyf 7"nf c;xh kl/l:yltsf sf/0f pBf]ux? lbg÷k|lt lbg ?U0f x'+b} uO{/x]sf 5g\ .
o;/L pBf]ux? ?U0f x'+bf To:tf pBf]ux?;Fu k|ToIf ?kdf ;+nUg cGo pBf]ux? ;d]t ?U0f x'g] nufot
/f]huf/Lsf cj;/x? ;d]t u'Dg] x'gfn] cfly{s, ;fdflhs tyf k|fs[lts jftfj/0fdf ;d]t k|lts'n k|efj
kl//x]sf] 5 . h;sf sf/0f ;Dk"0f{ cf}Bf]lus If]q g} lg/Gt/ vl:sFbf] cj:yfdf 5 . o;/L cfly{s ;Dj[l4sf
nflu 6]jf lbg] cf}Bf]lus If]q vl:sFb} hfFbf b]zn] 7"nf] sl7gfO{ ef]Ug' kg]{ cj:yf cfO{/x]sf] 5 . d'n'ssf] ;du|
cf}Bf]lus k|j4{g / cfly{s ;Dj[l4df gsf/fTds c;/ k/L d'n'sleq nufgLsf] cg's'n jftfj/0f aGg ;s]sf]
5}g .
jt{dfg cj:yfdf ;/sf/L Pjd\ lghL If]qsf ?U0f pBf]ux?df c/af}+sf] k'FhL kmFl;/x]sf] cj:yf 5 .
o;df klg ;/sf/L Pjd\ lghL If]qaf6 ;+rflnt a}+s Pjd\ ljQLo ;+:yfaf6 shf{ pknAw u/fO{Psf]df ;fFjf,
Aofh, xhf{gf cflb p7\g g;Sg] l:yltdf k'u]sf], lwtf]af6 shf{ /fkm;fkm x'g] l:ylt gePsf] tyf d'2fdfldnf
cflbsf sf/0f lwtf] ;d]t a]rlavg x'g g;s]sf] sf/0f a}+s÷Aoa;foL b'j} ;d:ofdf /x]]sf] cj:yf 5 . pBf]u
?U0f ePsf sf/0f pBdL–Joj;foLsf cltl/Qm a}+s tyf ljQLo ;+:yfx?, /f]huf/L kfPsf >lds sd{rf/L ;d]t
?U0ftfsf] df/df k/]sf 5g\ . Psflt/ 7"nf] dfqfdf k'FhL 8'a]sf] / cfgf] hfoh]yf lwtf]df kmF:g k'u]sf] sf/0fn]
pBf]ukltx?df lg/fzf 5fpg uO{ pBdzLntf u'Db} uPsf] 5 eg] csf{]lt/ a}+s ljQLo ;+:yfx?sf] jf;nftdf
cg'Tkfbs ;DklQ -Non-Performing Assets) sf] ?kdf aiff}{+b]lv lhDd]jf/L ;fg]{ sfd dfq ePsf] kfOG5 .
cfGtl/s tyf afXo sf/0fx?n] ubf{ b]zdf pTkGg x'g;Sg] cfly{s dGbLsf] c;xh kl/l:yltsf]
df/af6 b]zsf pBf]uwGbf / Joj;fodf kg]{ k|lts'n c;/ sd u/fpg g]kfn ;/sf/n] cf=j= @)%*.%( b]lv g}
?U0f pBf]u ;DaGwL gLlt / sfo{s|dx? NofPsf]df pQm gLltnfO{ yk 6]jf k'¥ofpg o; a}+sn] ;d]t ljutb]lv
g} k'gs{hf{ nufot cGo gLltut Joj:yfx?df ;/nLs/0f u/L ?U0f pBf]u k'g?Tyfgdf ;xof]u k'¥ofpFb} cfPsf]
5 . ljutdf ?U0f pBf]u k'g?Tyfg sfo{s|d cGtu{t k'gs{hf{, shf{ k'g/tflnsLs/0f / Aofh xhf{gf 5'6
nufotsf ;'ljwfaf6 ljz]iftM xf]6]n tyf cGo s]xL pBf]ux? nfeflGjt ePsf lyP .
pko'{Qm k[i7e"lddf lghL If]qaf6 ?U0f pBf]usf] k'g?Tyfg jf k'g:yf{kgfsf] dfu p7\b} cfPsf] ;Gbe{
tyf g]kfn ;/sf/af6 x'g;Sg] k'g?Tyfg sfo{s|dx?;Fu} b]zsf] s]Gb|Lo a}+ssf] gftfn] o; a}+saf6 ;d]t ?U0f
pBf]u k'g?Tyfg ;DaGwL sfo{s|d 3f]if0ff ug]{ ;Gbe{df o;sf k|lqmofx? :ki6 / kf/bzL{ agfpg of] sfo{lalw
tof/ ul/Psf] 5 .

116
@= ?U0f pBf]u ;DaGwL df}h'bf gLlt tyf sfg'gL Joj:yf M
-s_ cf}Bf]lus Joj;fo P]g @)$(, sf] bkmf @%=-s_ df ?U0f pBf]u ;DaGwdf ePsf] Joj:yf M
 ænuftf/ % jif{b]lv 3f6fdf ;~rfng eO{ s'n pTkfbg Ifdtfsf] @) k|ltzt jf ;f] eGbf sd
pTkfbg ug]{ pBf]unfO{ g]kfn ;/sf/n] plrt b]v]df g]kfn /fhkqdf ;"rgf k|sfzg u/L ?U0f
pBf]u 3f]if0ff ug{ ;Sg]5 .
 To:tf pBf]un] To:tf] pBf]u lj:tf/ tyf ljljlws/0f ug{sf] nflu cfoft ul/g] d]l;g/Ldf
s'g} dx;"n, z'Ns tyf s/ nfUg] 5}g .Æ
-v_ ?U0f pBf]u k'gs{hf{ lgb]{lzsf, @)^) df ?U0f pBf]usf ;DaGwdf ePsf] kl/efiff M
 Go"gtd # jif{b]lv ;~rfngdf /xL nuftf/ @ jif{b]lv gub 3f6fdf uPsf] .
 nuftf/ @ jif{b]lv kf/ljGb' (Break even) df ;~rfng x'g g;s]sf] .
 ?=@% nfveGbf sd C0f lng] pBf]usf ;Gbe{df ljut # jif{sf] sf/f]af/ (Turn over)
qmdzM @% k|ltztsf] b/n] 36]sf] .
-u_ cf}Bf]lus gLlt, @)^& df ?U0f pBf]usf] k'g?Tyfg tyf k'glg{df{0f ;DaGwdf ePsf] Joj:yf M
 æ?U0f pBf]usf] k'g?Tyfg tyf k'glgdf{0f ;DaGwL Joj:yfdf ;a} :t/sf ?U0f pBf]usf]
klxrfg / k'g?Tyfg tyf k'glgdf{0f ug{ sfg'gdf Joj:yf u/L ;DalGwt If]qsf ljz]if1x?
/x]sf] Ps clwsf/ ;DkGg / pRr:tl/o Goflos clwsf/ ;lxtsf] cfof]u u7g u/L ?U0f
pBf]u ;DaGwL ;d:ofsf] ;dfwfg ul/g]5 . cfof]usf] ;+/rgf, sfd, st{Jo / clwsf/
sfg'gn] lgwf{/0f u/] adf]lhd x'g]5 .
#= ?U0f pBf]usf] nflu ul7t pRr :t/Lo sfo{bnsf] l;kmfl/; M
?U0f pBf]u k'g?Tyfg pRr:t/Lo sfo{bn, @)^* sf] k|ltj]bgsf] a'Fbf $ df ?U0f pBf]unfO{ k|bfg x'g]
;'ljwf k|fljlws ;ldltsf] cWoog, cg';Gwfg kZrft ePsf] l;kmfl/;sf] cfwf/df dfq ;DalGwt pBf]un] k|fKt
ug]{ Aoxf]/f pNn]v u/]sf] tyf ?U0f pBf]unfO{ k"0f{ ?U0f pBf]u, ?U0f pBf]u Pjd\ ?U0fpGd'v pBf]u egL tLg
efudf ljefhg u/L To:tf k|s[ltsf pBf]unfO{ k|bfg ug'{kg]{ ;]jf ;'ljwfx? k|:tfj u/]sf] 5 .
$= dlGqkl/ifbsf] lg0f{oM
g]kfn ;/sf/, k|wfgdGqL tyf dlGqkl/ifb\sf] sfo{fnoaf6 ldlt @)^*.%.@# df hf/L ul/Psf] tTsfn
/fxt sfo{j|md, @)^* sf] bkmf (=@ sf] Joj:yf adf]lhd ?U0f pBf]usf] k'g?Tyfg u/L cf}Bf]lus pTkfbg j[l4,
/f]huf/L l;h{gf / cfoft k|lt:yfkg ug{sf nflu To:tf pBf]usf] klxrfg, pBf]un] ef]lu/x]sf] ;d:of /
To;sf ;dfwfgsf pkfo tyf ;/sf/n] pknAw u/fpg' kg]{ ;'ljwf / ;x'lnotsf ;DaGwdf ?U0f pBf]u
k'g?Tyfg pRr:t/Lo sfo{bn, @)^* n] cWoog u/L ldlt @)^* d+;L/df ;'emfj ;lxtsf] k|ltj]bg k]z u/]
cg';f/ dlGqkl/ifb\sf] ldlt @)^(.(.!( sf] a}7saf6 pQm k|ltj]bgnfO{ ;}4flGts tyf gLltut tj/df :jLs[t
ub}{ ;f] k|ltj]bgdf plNnlvt l;kmfl/;x?sf] sfof{Gjogsf ;DaGwdf cfjZos sfg'gL, gLltut, ;+:yfut tyf
;|f]t ;fwgsf] pknAwtf ;DaGwL Joj:yf cGo ;Da4 lgsfox?;Fu ;dGjo u/L ldnfpg] eGg] lg0f{o
sfof{Gjogdf ;3fp k'¥ofpg of] sfo{ljlw ;xfos x'g] o; a}+ssf] wf/0ff /x]sf] 5 .
%= ?U0f pBf]usf ;DaGwdf ljQLo If]qaf6 pknAw x'g;Sg] ;'ljwfsf af/]df g]kfn /fi6« a}+sn] b]xfosf]
sfo{ljlw tof/ u/]sf] 5 M
o;/L pko'{Qm ljBdfg P]g, sfg'g tyf cf}Bf]lus gLltsf] cwLgdf /xL g]]kfn ;/sf/åf/f ul7t ?U0f
pBf]u k'g?Tyfg pRr:t/Lo sfo{bnn] l;kmfl/; u/]sf] cfwf/df ;d]t g]kfn ;/sf/n] ?U0f pBf]u k'g?Tyfgsf]
nflu to u/]sf] ;+oGqsf] dfWodaf6 cWoog ljZn]if0f u/L ;d:ofdf /x]sf pBf]ux? ?U0f pBf]usf] ?kdf
3f]lift x'g;Sg] cj:yf /x]sf] 5 . g]kfn ;/sf/n] ?U0f pBf]usf] ?kdf /fhkq dfkm{t 3f]if0ff u/]sf To:tf

117
pBf]usf] k'g:yf{kgf tyf pko'Qm lgsf;sf] nflu ljQLo If]qaf6 klg ;do;fk]If ;xfotf k|bfg ug'{kg]{
cfjZostf dxz'; u/L of] sfo{ljlw tof/ u/L nfu" ul/Psf] 5 .
-s_ ljQLo If]qaf6 k|bfg ul/g] ;xof]u÷;'ljwf k|of]hgsf nflu ?U0f pBf]usf] juL{s/0f
!= xfn rfn' jf aGb cj:yfdf /xL k'g:yf{kgf x'g;Sg] ?U0f pBf]u
@= k'g:yf{kgf x'gg;Sg], t/ ;Dks{df /xL ljQLo lgsfz vf]Hg rfxg] ?U0f pBf]u
-v_ ljQLo If]qaf6 pknAw x'g;Sg] ;xof]u÷;'ljwf
!= xfn rfn' jf aGb cj:yfdf /xL k'g:yf{kgf x'g;Sg] ?U0f pBf]u
s_ ?U0f pBf]usf] Jofj;flos of]hgfnfO{ cfwf/ dfgL shf{ k'g/;+/rgf ug]{ .
v_ a}+ssf] ;fFjf tyf AofhdWo] xhf{gf AofhnfO{ ldgfxf x'g;Sg] Joj:yf u/L ;fwf/0f AofhnfO{
k'FhLs[t gu/L 5'6\6} /fvL lglZrt cjlwkl5 c;'n ug{] Joj:yf ug]{ .
t/ s'g} ?U0f pBf]u k'g/pTyfg ul/ ;~rfngdf cfpg] ljifo /fli6«o cy{tGqsf] nflu dxTjk'0f{
/x]sf] ;Gbe{df shf{ nufgL ug]{ ;DalGwt a}+s jf ;xljQLos/0fn] a}+ssf] p7\g ;Sg] /sd c;'n
pk/ ug{sf nflu cfjZostf / cf}lrTotfsf cfwf/df ;fwf/0f Jofh ;d]t ldgfxf u/L
Joj;flos lg0f{o ug{ o; Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
u_ a}+sn] ?U0f pBf]usf] nflu k'gs{hf{ lng rfx]df g]kfn /fi6« a}+sn] lgWff{/0f u/]adf]lhdsf]
Aofhb/df pknAw u/fpg] .
3_ s'g} klg a}+sn] cfgf] C0fL -?U0f pBf]u_ sf nflu k'gs{hf{sf] ;'ljwf lng grfx]df cfgf]
cfwf/ b/ (Base Rate) nfO{ cfwf/ dfgL lk|ldod yk gu/L shf{ sf/f]af/nfO{ lg/Gt/tf lbg] .
ª_ shf{ k'g;+{/rgf ePsf] ;doaf6 a}+ssf] gofF c;'nL tflnsf lg/Gt/ @ jif{;Dd lgoldt ePdf
juL{s/0fnfO{ lgoldt dfgL ! k|ltzt dfq shf{ gf]S;fgL Joj:yf ug{ ;Sg] Joj:yf ug]{ .
@= k'g:yf{kgf x'g g;Sg], t/ ;Dks{df /xL ljQLo lgsfz vf]Hg] ?U0f pBf]ux?sf] nflu M
o:tf pBf]ux?sf] lwtf]df /x]sf] ;DklQ ;fdfGo ?kdf lnnfdLdf hfFbf d"No sd x'g ;Sg]
hf]lvdnfO{ b[li6ut u/L C0fL pBf]un] lglZrt ;doleq ;DklQ ljs|L ug{ u|fxs vf]hL Value
Maximization x'g;Sg] of]hgf a}+sdf k]z u/]df a}+s;Fusf] ;dGjodf ljs|L Joj:yfkg u/L C0f
;N6fpg lgsfz vf]h]df a9Ldf ! jif{;Ddsf] ;do k|bfg ug]{] . o; k|of]hgsf nflu ;DalGwt
C0fLn] cf}lrTotf k'i6L x'g] sfuhft ;lxtsf] lgj]bg ;DalGwt a}+s tyf ljQLo ;+:yfdf k]z ug'{
kg]{5 .
-u_ ljQLo If]qaf6 k|fKt x'g] ;'ljwfsf] k|lqmof
!= ;DalGwt C0fLn] ljQLo If]qaf6 k|fKt ug{ ;Sg] ;'ljwfsf nflu cfjZos sfuhft ;lxtsf] lgj]bg
;DalGwt a}+s jf ljQLo ;+:yfdf k]z ug'{kg]{ .
@= k|fKt lgj]bg tyf sfuhftsf cfwf/df ;DalGwt a}+s jf ljQLo ;+:yfn] k|rlnt sfg'g tyf o;
sfo{ljwLsf] cwLgdf /xL 5'6 tyf ;'ljwf k|bfg ug{ ;Sg] .
#= ;DalGwt a}+s jf ljQLo ;+:yfn] k'gs{hf{sf] ;'ljwfsf] nflu cfjZos sfuhft ;lxt o; a}+sdf
lgj]bg lbg ;Sg] .


of] sfo{ljlw tof/ ug]{ qmddf g]kfn /fi6« a}+sn] ldlt @)&)÷)#÷@# df sfo{ljlwsf] d:of}bf j]e;fO{6df ;fj{hlgs u/L ;'emfj
;+sng u/]sf] / o; ljifodf g]kfn ;/sf/ pBf]u dGqfno-?U0f pBf]u OsfO{_, g]kfn a}+sz{ ;+3, g]kfn pBf]u jfl0fHo dxf;+3
nufotsf lgsfox?af6 k|fKt ;'emfjx?df ;d]t 5nkmn eO{ tof/ ul/Psf] 5 .

118
 $= k'gs{hf{sf] nflu k|fKt lgj]bg tyf sfuhftsf cfwf/df o; a}+sn] k'gs{hf{ k|bfg ug{;Sg] .
-3_ ljQLo If]qaf6 pknAw x'g;Sg] ;'ljwfsf] nflu cfjZos sfuhft
!=pBf]unfO{ ?U0f pBf]u 3f]if0ff u/]sf] g]kfn ;/sf/sf] lg0f{o -/fhkq_
@=?U0f pBf]u k'g:yf{kgf ;ldltsf] l;kmfl/;sf] cfwf/df pBf]u dGqfnosf] kq
#=pBf]u ;~rfng x'gsf] nflu k"j{zt{sf] ?kdf /x]sf cGo lgsfoaf6 x'g'kg]{ sfo{x?sf] nflu ;xdlt
k|fKt ePsf] ljj/0f .
$=?U0f pBf]u eljiodf Ps Going Concern sf] ?kdf Jofj;flos ;+:yfsf] ?kdf ;~rfng
x'g;Sg] l:ylt ;lxtsf] ;DalGwt ;fx' a}+sdf k]z ePsf] Jofj;flos of]hgf .
% ?U0f pBf]u ;~rfng x'g g;Sg] cj:yfdf /x]sf]df lgsfzsf] nflu dfly a'Fbf -@_, -#_ / -$_ sf]
;§f ;f] Aoxf]/f v'nfO{ C0fL pBf]usf] ;~rfns ;ldltn] tf]lsPsf] ;doleq ;fx' a}+s ;d]tsf]
;xdltdf lwtf] ;DklQsf] ;'ls|ljs|L u/L C0f /fkm;fkm ug]{ ;DaGwL :jM3f]if0ff .

119
 sfo{ljlw @=@
;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 æ;x'lnotk"0f{ shf{sf nflu Aofh cg'bfg ;DaGwL
PsLs[t sfo{l{jlw, @)&%Æ /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_ æcg'bfg ;f]wegf{ vftfÆ 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_ æpRr / k|fljlws tyf Joj;flos lzIff shf{Æ 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_ æsDkgLÆ eGgfn] sDkgL P]g, @)^# adf]lhd :yflkt sDkgL ;Demg' k5{ .
-3_ æblnt ;d'bfoÆ eGgfn] ufpFkflnsf jf gu/kflnsfn] blnt hft egL l;kmfl/; u/]sf] hghflt
;Demg' k5{ .
-ª_ æblnt ;d'bfo Joj;fo ljsf; shf{Æ eGgfn] blnt ;d'bfonfO{ ;d"xdf jf Psn ?kdf k|jfx
ul/g] shf{ ;Demg' k5{ .
-r_ ælgj]bs jf C0fLÆ 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_ æa}Í tyf ljQLo ;+:yfÆ eGgfn] g]kfn /fi6« a}Íaf6 Ohfht kq k|fKt €sÚ, €vÚ, €uÚ / €3Ú ju{sf
a}Í tyf ljQLo ;+:yf ;Demg' k5{ .
-h_ æe08f/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{ .

120
 -em_ æe"sDk kLl8tÆ 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 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{ .
-`_ ædlxnf pBdzLntf shf{Æ eGgfn] dlxnfnfO{ Psn jf ;fd"lxs ¿kdf pBdzLn aGg k|jfx x'g]
shf{ ;Demg' k5{ .
-6_ æj}b]lzs /f]huf/Laf6 kms]{sf o'jf kl/of]hgf shf{Æ 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_ æljkGg ju{ shf{Æ eGgfn] g]kfn /fi6« a}Ín] ljkGg ju{ shf{ egL tf]s]sf] shf{nfO{ ;Demg' k5{ .
-8_ æJoj;fo jf pBdÆ 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_ æJoj;flos s[lif tyf kz'kG5L shf{Æ eGgfn] Joj;flos ¿kdf ul/Psf] s[lif tyf kz'kG5LhGo
Joj;fosf nflu k|jfx ePsf] jf x'g] shf{ ;Demg' k5{ .
-0f_ æ;d"xÆ 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_ æ;x'lnotk"0f{ shf{Æ 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_ æ;fd"lxs hdfgLÆ 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_ æ;+:yfÆ 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_ ælzlIft o'jf :j/f]huf/ shf{Æ 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,

121
 -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 .
$= shf{ e'QmfgL cjlwM -!_ o; sfo{l{jlw adf]lhd Aofh cg'bfg lbOg] shf{sf] e'QmfgL cjlw a9Ldf kfFr
jif{sf] x'g]5 . o:tf] shf{sf] cjlw Joj;fosf] k|s[lt cg';f/ ;DjlGwt a}+s tyf laQLo ;+:yfx¿n] tf]Sg
;Sg]5g\ .
-@_ o:tf] shf{sf] e'QmfgL k|of]hgsf nflu ;DalGwt a}Í tyf ljQLo ;+:yfn] shf{sf] k|sf/, /sd,
p2]Zo / hf]lvdsf] :t/ nufotsf cfwf/df ls:tf e'QmfgL cjlw lgwf{/0f ug{ ;Sg]5 .
%= Aofhb/ Pjd\ zt{M -!_ g]kfn ;/sf/n] Aofh cg'bfg pknAw u/fpg] shf{df ;DalGwt a}Í tyf ljQLo
;+:yfn] cfgf] cfwf/ b/df b'O{ k|ltzt ljGb' eGbf a9L gx'g] u/L Aofh b/ sfod ug{' kg]{5 .
-@_ pkbkmf -!_ adf]lhdsf] shf{sf] Aofh eGbf afx]s cGo s'g} klg k|sf/sf] yk ;]jf z'Ns lng
kfO{g] 5}g .
kl/R5]b #
lwtf], shf{ ;'/If0f tyf Joj;fosf] aLdf ;DaGwL Joj:yf
^= lwtf] ;DaGwL Joj:yfM -!_ a}Í tyf ljQLo ;+:yfx¿n] Joj;flos s[lif tyf kz'kG5L shf{ k|jfx ubf{
bz nfv ?k}ofF;Dd ;fd"lxs hdfgLsf cfwf/df / To; eGbf a9L Joj;flos kl/of]hgf lwtf]df shf{
k|jfx ug{ ;Sg]5g\ . o:tf] shf{ k|jfx ubf{ kl/of]hgfsf] ;DefJotfnfO{ d'Vo cfwf/sf] ¿kdf lng' kg]{5 .
-@_ pRr lzIff xfl;n u/]sf o'jfnfO{ k|bfg ul/g] lzlIft o'jf :j/f]huf/ shf{sf] nflu ;DalGwt
a}Í tyf ljQLo ;+:yfn] lgj]bssf] ;Ssn z}lIfs k|df0f kq lwtf] :j?k /fVg]5 .
-#_ ljb]zaf6 kms]{sf o'jfx?nfO{ pgLx?df /x]sf] 1fg tyf ;Lk;Fu ;DalGwt Joj;fo ;~rfng
ug{ kl/of]hgf lwtf]df lnO{ ;DalGwt a}Í tyf ljQLo ;+:yfn] j}b]lzs /f]huf/Laf6 kms]{sf o'jf
kl/of]hgf shf{ k|jfx ug]{5 .
-$_ 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\ .

122
 :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 .
&= 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 .

123
(= sf/jfxLsf nflu l;kmfl/; ug{ ;Sg]M -!_ C0fLn] bkmf $ adf]lhdsf] cjlw leq shf{ r"Qmfgu/]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\ 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,

124
 -#_ 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{,
-#_ :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–

125
 -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,
-`_ 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 Aofhb/
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 Aofhb/ cg'bfg pknAw u/fO{g]5 .

126
 -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 .
-@_ 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 .

127
 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/ 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] .

128
!*= 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]{,
-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 ;+of]hs
-a}Í tyf ljQLo ;+:yf lgodg ljefu x]g]{_
-v_ sfo{sf/L lgb]{zs, g]kfn /fi6« a}Í ;b:o
-a}Í tyf ljQLo ;+:yf lgodg ljefu_
-u_ ;x–;lrj, cy{ dGqfno ;b:o
-ljQLo If]q Joj:yfkg tyf ;+:yfg ;dGjo dxfzfvf_
-3_ k|d'v sfo{sf/L clws[t, lgIf]k tyf shf{ ;'/If0f sf]if ;b:o

129
 -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 ;b:o ;lrj
-a}Í tyf ljQLo ;+:yf lgodg ljefu_
-@_ ;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{,
-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 .

130
 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] æJoj;flos s[lif tyf kz'kG5L
shf{df k|bfg ul/g] Aofh cg'bfg ;DaGwL sfo{l{jlw, @)&#æ / æe"sDk kLl8tx?sf] 3/ lgdf{0fsf nflu
;fd'lxs jf lwtf] hdfgLdf lgAo{fhL C0f pknAw u/fpg] sfo{l{jlw, @)&$æ vf/]h ul/Psf] 5 .
-@_ 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 .

131
 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 .

132
 -v_ kz'kG5LkfngM
 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? .
 s'v'/f, xfF;, k/]jf, nf}sf6, a§f+O{ / cfly{s pkfh{g ug{sf nflu kflng] cGo kGIfLx? .
 Joj;flos?kn] ul/Psf] dT:okfng, df}/Lkfng, /]zd ls/f kfng cflb .
-u_ l;+rfO{ tyf l;+rfO{ pks/0fM
 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
 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
 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
 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.

133
 -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 .
-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? .

134
-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? .

135
 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+=

136
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

137
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] shf{ shf{sf] afFsL sfod o; cjlwdf Aofh s}lkmot
gfd k|jfx clGtd shf{ -?_ ePsf] C0fLaf6 c;'n cg'bfg
ldlt e'QmfgL Aofhb/ ePsf] Aofh /sd -?_
ldlt /sd -?_

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

138
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] shf{ shf{sf] afFsL sfod o; cjlwdf Aofh s}lkmot
gfd k|jfx clGtd shf{ -?_ ePsf] C0fLaf6 c;'n cg'bfgsf]
ldlt e'QmfgL Aofhb/ x'g'kg]{ Aofh /sd cg'dflgt
ldlt -?_ /sd -?_

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

139
 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
cl3Nnf] qodf;;Dd o; qodf;df o; qodf;;Dddf nufgLdf s}lkmot
/lx/x]sf] afFsL
qm=; nlIft ;d'x k|jflxt shf{ cg'bfg k|jflxt shf{ dfu k|jflxt s'n s'n shf{
k|fKt Aofh shf{ Aofh -shf{ aSof}tf_
;+Vof /sd Aofh ;+Vof /sd cg'bfg ;+Vof /sd cg'bfg ;+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
lzIff 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 .

140
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu

O=k|f=lgb]{zg g+= #÷)&^

Psn u|fxs tyf If]qut shf{ ;fk6 / ;'ljwfsf] ;Ldf lgwf{/0f ;DaGwL Joj:yf

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfaf6 Pp6} u|fxs, kmd{, sDkgL jf cfk;L
;DaGw ePsf u|fxsx?sf] ;d"xnfO{ tyf cy{ Joj:yfsf] Ps} If]qdf k|jfx x'g] shf{sf ;DaGwdf 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 .
!= shf{ ;fk6 tyf ;'ljwfsf] ;Ldf lgwf{/0fM
Ohfhtkqk|fKt ;+:yfn] Pp6} u|fxs, kmd{, sDkgL jf cfk;L ;DaGw ePsf u|fxsx?sf] ;d"xnfO{ sf]ifdf
cfwfl/t (Fund Based) shf{ ;fk6 / u}/sf]ifdf cfwfl/t (Non-Fund Based) ;'ljwfx? ;d]t u/L
cfgf] k|fylds k'FhLsf] a9Ldf @% k|ltzt;Ddsf] ;Ldf sfod u/L k|bfg ug{ ;Sg]5g\ .
b]zsf] pTkfbg, /f]huf/L nufotsf kIfnfO{ b[li6ut u/L lgof{t If]q, ;fgf tyf demf}nf pBf]u, cf}ifwL
pTkfbg pBf]u, s[lif If]q, ko{6g pBf]u, l;d]G6 pBf]u, kmnfd pBf]u tyf cGo pTkfbgd"ns
pBf]ux?df k|jfx x'g] shf{sf] Psn u|fxs shf{ ;Ldf clwstd #) k|ltzt sfod ul/Psf] 5 . o;/L
shf{ ;fk6 tyf ;'ljwfsf] ;Ldf :jLs[t ubf{ Ohfhtkqk|fKt ;+:yfsf] nflu cfGtl/s n]vfk/LIfsn]
k|dfl0ft u/]sf] 7Ls cl3Nnf] qodf;sf] jf;nftdf b]lvg] k|fylds k'FhLsf] cfwf/df k|ltu|fxs shf{
;fk6 tyf ;'ljwfsf] ;Ldf lgwf{/0f ug'{ kg]{5 .
s'g} u|fxs ;d"xdf pko{'Qm adf]lhdsf b'j} k|sf/sf ;Ldf sfod ug'{kg]{ k|s[ltsf pBf]u, Joj;fox?
/x]sf] cj:yfdf To:tf] u|fxs ;d"xnfO{ s'n shf{ ;fk6 tyf ;'ljwfsf] ;Ldf #) k|ltzt sfod ug'{kg]{5
. t/ To:tf] s'n shf{ ;fk6 tyf ;'ljwf cGtu{t #) k|ltzt shf{ ;Ldf sfod ug'{kg]{ egL dfly
pNn]v ul/Psf pBf]u afx]ssf shf{ ;fk6 tyf ;'ljwfsf] ;Ldf eg] @% k|ltzt eGbf a9L x'g] 5}g .
@= hnljB't nufot gjLs/0fLo phf{ kl/of]hgf, ljB't k|;f/0f nfOg (Transmission Line) /
s]jnsf/ lgdf{0f kl/of]hgfdf shf{ k|jfx ug]{ ;DaGwdfM
-s_ Ohfhtkqk|fKt ;+:yfx?n] hnljB't nufot gjLs/0fLo phf{ kl/of]hgf, ljB't k|;f/0f nfOg -
Transmission Line_ / s]jnsf/ lgdf{0f kl/of]hgfdf sf]ifdf cfwfl/t shf{ tyf u}/ sf]ifdf
cfwfl/t ;'ljwf k|fylds k'FhLsf] a9Ldf %) k|ltzt;Dd k|jfx ug{ ;Sg] 5g\ .
t/, hnljB't nufot gjL/s0fLo phf{ kl/of]hgfsf] xsdf k|fylds k'FhLsf] @% k|ltzteGbf a9L
shf{ k|jfx ug'{ kg]{ cj:yfdf ;DalGwt lgsfo;Fu clgjfo{ ?kdf ljB't vl/b ;Demf}tf (Power
Purchase Agreement) ePsf] x'g' kg]{5 .
-v_ o:tf kl/of]hgfsf] e'QmfgL tflnsf -Repayment Schedule_ tof/ ubf{ gub k|jfx tyf cGo
k|df0fsf] cfwf/df k'i6L x'g] u/L ug'{ kg]{5 .

141
 -u_ kl/of]hgf ljZn]if0f u/L ;DalGwt a}+s tyf ljQLo ;+:yfn] to u/]sf] Moratorium Period
cyjf To:tf] kl/of]hgfjf6 ljB't pTkfbg x'g] ;dodWo] h'g ;do cufl8 x'G5 ;f]xL ldltaf6
ls:tf c;'n ug'{ kg]{5 .
-3_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] ljz'4 hnljB't kl/of]hgf, ljB't k|zf/0f nfOg
(Transmission Line), gjLs/0fLo phf{ kl/of]hgf / s]jnsf/ lgdf{0f ;DaGwL kl/of]hgfx?df
nufgL ubf{ dfq ljBdfg @% k|ltztsf] Psn u|fxs shf{ ;LdfnfO{ j[l4 u/L sf]ifdf cfwfl/t
shf{ tyf u}/ sf]ifdf cfwfl/t ;'ljwf ;d]t u/L hDdf k|fylds k'FhLsf] a9Ldf %) k|ltzt;Dd
nufgL ;Ldf sfod ul/Psf] 5 . t/, hnljB't kl/of]hgf, ljB't k|zf/0f nfOg (Transmission
Line), gjLs/0fLo phf{ kl/of]hgf / s]jnsf/ lgdf{0f ;DaGwL kl/of]hgf ;DaGwL u|fxsn] u}/
hnljB't÷ljB't k|zf/0f nfOg÷s]jnsf/ kl/of]hgfdf klg nufgL ug{ rfx]df %) k|ltztsf]
;Ldf ggf£g] u/L sf]ifdf cfwfl/t shf{ tyf u}/ sf]ifdf cfwfl/t ;'ljwf ;d]t u/L a9Ldf @%
k|ltzt;Dd dfq shf{÷;'ljwf k|jfx ug{ ;lsg] 5 .
-pbfx/0fsf] nflu, M sf]if tyf u}/ sf]ifdf cfwfl/t ;'ljwf ;d]t u/L hDdf k|fylds k'FhLsf] %)
k|ltzt ljz'4 hnljB't kl/of]hgf÷ljB't k|;f/0f nfOg÷s]jnsf/÷gjLs/0fLo phf{ kl/of]hgfdf
nufgL u/]df cGodf nufgL ug{ kfOg] 5}g . sf]if tyf u}/ sf]ifdf cfwfl/t ;'ljwf ;d]t u/L
hDdf k|fylds k'FhLsf] $) k|ltzt dfq ljz'4 hnljB't kl/of]hgf÷ljB't k|zf/0f
nfOg÷s]jnsf/÷gjLs/0fLo phf{ kl/of]hgfdf nufgL u/]df cGodf !) k|ltzt;Dd dfq nufgL
ug{ kfOg] 5 . sf]if tyf u}/ sf]ifdf cfwfl/t ;'ljwf ;d]t u/L hDdf k|fylds k'FhLsf] !
k|ltztb]lv @% k|ltzt dfq ljz'4 hnljB't kl/of]hgf÷ljB't k|zf/0f
nfOg÷s]jnsf/÷gjLs/0fLo phf{ kl/of]hgfdf nufgL u/]df cGodf @% k|ltzt;Dd dfq nufgL
ug{ kfOg] 5 . _
sy+sbflrt, u}/ hnljB't÷ljB't k|zf/0f nfOg÷s]jnsf/÷gjLs/0fLo phf{ kl/of]hgfdf
tf]lsPsf] ;Ldf gf3L shf{ k|jfx u/]df ;Ldf gf3]sf] /sd a/fa/sf] shf{df ztk|ltzt shf{
gf]S;fgL Joj:yf sfod ug'{ kg]{5 .
#= shf{ ;fk6 tyf ;'ljwfsf] ;Ldfdf 5'6
b]xfosf shf{ ;fk6 jf ;'ljwfsf] xsdf a''Fbf g+= ! df pNn]v ul/Psf] ;Ldf nfu" x'g] 5}g M–
-s_ d'2lt /l;b, g]kfn ;/sf/sf] ;'/If0fkq, g]kfn /fi6« a}+s C0fkqsf] lwtf]df / ljZj a}+s, Pl;ofnL
ljsf; a}+s tyf cGt/f{li6«o ljQ lgud nufotsf g]kfn ;b:o ePsf] cGt/f{li6«o ax'kIfLo
(Multilateral) ljQLo ;+:yfx? tyf cGt/f{li6«o >]0fLs[t (Rated) a}+ssf] lgMzt{ hdfgtdf k|bfg
ul/g] shf{ ;fk6 tyf ;'ljwfx? .
;fy}, ;DalGwt a}+s tyf ljQLo ;+:yfaf6 cg'/f]w eO{ cfPdf o; a}+sn] hf/L u/]sf] lgb]{zgdf
pNn]v ePsf] Joj:yf ;d]t sfod /xg] u/L To:tf cGt/f{li6«o ax'kIfLo ;+:yfn] hf/L ug]{ lgMzt{
hdfgt (Guarantee) df cfwfl/t eO{ a}+s tyf ljQLo ;+:yfx?n] k|bfg ug]{ shf{df k'FhLsf]ifsf]
cg'kft u0fgf ug]{ k|of]hgsf nflu z'Go hf]lvd ef/ (Zero Risk Weight) k|bfg ug{ ;lsg] 5 .
:ki6Ls/0fM cGt/f{li6«o >]0fLs[t (Rated) a}+s eGgfn] ;+o'Qm clw/fHo a]nfotsf] n08gaf6
k|sflzt The Banker klqsfn] k|To]s jif{ h'nfO{ dlxgfdf k|sfzg ug]{ Top Thousand World Banks
sf] ;"rLdf 7Ls cl3Nnf] jif{ ;dfj]z ePsf a}+sx?nfO{ ;Demg' kg]{5 .
-v_ shf{;Fu ;DalGwt hf]lvdaf6 ;'/lIft x'g] kof{Kt Joj:yf u/L b]xfosf ;+:yfx?nfO{ b]xfo
adf]lhdsf j:t'x? vl/b tyf cfoft ug{ æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?af6 k|bfg ul/g]
shf{ ;fk6 tyf ;'ljwfx?

142
 qm=;+= ;+:yf j:t'
-!_ g]kfn cfon lgud ln= UofF; tyf k]6«f]lnod kbfy{
-@_ g]kfn vfB ;+:yfg vfBfGg
-#_ s[lif ;fdu|L sDkgL ln= s[lif /f;folgs dn
$= ;+o'Qm nufgLstf{ a}+s tyf ljQLo ;+:yfx?sf] Uof/]06L tyf sfp06/ Uof/]06Ldf shf{ tyf ;'ljwf k|bfg ug{]
Joj:yf
;+o'Qm nufgLdf ;~rfngdf cfPsf a}+s tyf ljQLo ;+:yfx?sf] ;+o'Qm nufgLstf{ a}+s tyf ljQLo
;+:yfx?sf] Uof/]06L tyf sfp06/ Uof/]06Ldf shf{ tyf ;'ljwf k|bfg ug{ s'g} afwf kg]{5}g . t/, o;/L k|bfg
ul/Psf] shf{df k|ltu|fxs shf{ ;Ldfsf] Joj:yf eg] nfu" x'g]5 . To:tf ;+o'Qm nufgLstf{ a}+s tyf ljQLo
;+:yf cGt/f{li6«o >]0fLs[t (Rated) a}+s ePdf dfly a'Fbf g+ # sf] -s_ df pNn]v eP adf]lhd s} Joj:yf
nfu" x'g]5 .
%= cfk;L ;DaGw ePsf u|fxsx?nfO{ Pp6} ;d"x dflgg] Joj:yf
shf{ ;fk6 tyf ;'ljwf ;Ldfsf] k|of]hgsf] lgldQ cfk;L ;DaGw ePsf u|fxsx?sf] ;d"xnfO{ b]xfosf
cj:yfdf Pp6} ;d"x dflgg] 5 M–
-s_ s'g} sDkgLn] csf]{ sDkgLsf] @% k|ltzt jf ;f]eGbf a9L ;]o/ lnPsf] eP To:tf b'j} sDkgLx?,
-v_ s'g} JolQm, sDkgLsf] ;~rfns, k|fOe]6 lnld6]8 sDkgLsf ;]o/wgL, ;fem]bf/L kmd{sf ;fem]bf/,
kmd{sf k|f]k|fO6/ tyf To:tf JolQm, ;~rfns, ;]o/wgL, ;fem]bf/ jf k|f]k|fO6/sf 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,
-u_ v08 -v_ df plNnlvt JolQmx?n] PSn} jf ;+o'Qm?kdf csf]{ sDkgLsf] @% k|ltzt jf ;f] eGbf a9L
;]o/ lnPsf] eP To:tf sDkgLx?,
-3_ v08 -v_ df plNnlvt JolQmx?n] PSn} jf ;+o'Qm ?kdf csf]{ sDkgLsf] @% k|ltzt eGbf sd ;]o/
lnPsf] eP tfklg To:tf] sDkgLsf] Joj:yfkgdf b]xfosf lsl;daf6 lgoGq0f ePsf To:tf
sDkgLx?M–
-!_ ;~rfns ;ldltsf] cWoIf eO{,
-@_ sDkgLsf] sfo{sf/L k|d'v eO{, jf
-#_ sDkgLsf] ;~rfnsx?dWo] @% k|ltzteGbf a9L ;~rfnsx? lgo'Qm u/L .
-ª_ Ps} ;d"xsf egL cfj4 /x]sf kmd{, sDkgL jf To:tf ;d"xsf ;b:ox?,
-r_ v08 -v_ adf]lhd Pp6f u|fxs jf sDkgLn] csf]{ u|fxs jf sDkgLnfO{ hdfgt lbPsf] eP To:tf
u|fxs jf sDkgLx? .
t/ /fli6«o k|fyldstfk|fKt hnljB't cfof]hgfsf] xsdf s'g} u|fxsn] hdfgt lbPsf] cfwf/df dfq
cfk;L ;DaGw ePsf u|fxsx?sf] ;d"xdf gkg]{ u/L zt{x? tf]sL 5'6 lbg ;lsg] 5 . tf]lsPsf]
;dodf To:tf cfof]hgf ;DkGg gePdf o:tf] 5'6 :jtM /2 x'g]5 .
-5_ Pp6} lwtf]df PseGbf a9L JolQmx?nfO{ shf{ k|jfx u/]sf] eP To:tf JolQmx?,
-h_ kmd{, sDkgL afx]s cGo ;+:yfx?sf] xsdf ;f] ;+: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 .

143
^= cfk;L ;DaGw ePsf u|fxsx?sf] ljj/0f k7fpg' kg]{
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 ;DalGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 .
&= cnu ;d"xsf] ?kdf lnOg] Joj:yf
g]kfn ;/sf/sf] k"0f{ jf %) k|ltzt eGbf a9L :jfldTj ePsf] ;+ul7t ;+:yf jf sDkgLnfO{ 5'§} -cnu_
;d"xsf] ?kdf lnOg] 5 .
*= clws]lGb|t hf]lvd (Concentration Risk) Go"gLs/0f ug{] Joj:yf
s'g} Pp6f u|fxs, kmd{, sDkgL jf cfk;L ;DaGw ePsf u|fxsx?sf] ;d"xnfO{ a'Fbf g+= -!_ sf] pka'Fbf -!_
df tf]lsPsf] ;LdfeGbf a9L shf{ ;fk6 jf ;'ljwf k|bfg u/]df o; lgb]{zgsf] pNn+3g ePsf] dflgg]5 /
To:tf] cj:yfaf6 pTkGg x'g ;Sg] clws]lGb|t hf]lvd vfDgsf] nflu ;LdfeGbf a9L k|bfg ul/Psf] shf{
;fk6 jf ;'ljwfsf] zt k|ltzt yk shf{ gf]S;fgL Joj:yf (Loan Loss Provision) sfod ug'{ kg]{5 .
(= 7"nf C0fLx?sf] shf{ ljj/0f k]z ug'{ kg]{M
o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfdf /x]sf 7"nf C0fL -æsÆ ju{sf nflu ?= % s/f]8
tyf ævÆ / æuÆ ju{sf nflu ?= @ s/f]8 eGbf a9L shf{ pkof]u ug]{_ sf] shf{ ;DaGwL ljj/0f
j]j;fO{6df pNn]v ePsf] 9fFrfdf ;dli6ut ?kdf tof/ u/L o; a}+saf6 pknAw Web Address df
q}dfl;s ?kdf qodf; ;dfKt ePsf] ldltn] !% lbgleq b]xfo adf]lhd x'g] u/L Upload ug{' kg]{5 .
a}+sn] Web Address cg';f/ u|fxssf] ljj/0f, 7"nf C0fLsf] ;d"xsf]] ljj/0f, sf]ifdf cfwfl/t shf{ /
u}/sf]ifdf cfwfl/t shf{ ;DaGwL ljj/0f Upload ubf{ x/]s u|fxsnfO{ ;DalGwt ;d"xdf g} /fVg' kg]{5 .
!)= If]qut shf{ ;DaGwL Joj:yf
-!_ hf]lvd lgoGq0f ug{sf] nflu Ohfhtkqk|fKt ;+:yfn] kof{Kt cfGtl/s gLlt lgodx?sf] Joj:yf
u/L If]qut shf{ ;3gtfsf] cg'udg ug'{ kg]{5 . t/, o; a}+sn] lgb]{zg lbPdf a'Fbf g+= *
adf]lhd yk shf{ gf]S;fgL Joj:yf ug{' kg]{5 . cy{ Joj:yfsf ljleGg If]qx?sf] ;"rL ;+nUg
lgb]{zg kmf=g+= # df pNn]v ul/Psf] 5 .
-@_ If]qut ?kdf k|jfx ul/Psf] shf{ tyf ;'ljwfnfO{ Ohfhtkqk|fKt ;+:yfn] shf{ ;3gtf cg';f/
b]xfo adf]lhd b'O{ txdf 5'6ØfP/ cg'udg, lgoGq0f tyf ;"rgf k|0ffnLsf] Joj:yf ug'{ kg]{5 M–
-kmf=g=+ (=# sf] 9fFrf cg';f/_
-s_ tx ! M k|fylds k'FhLsf] %) - !)) k|ltzt;Dd Pp6} If]qdf k|jflxt shf{ ;fk6 / ;'ljwf .
o:tf] shf{sf] dfkg / cg'udgsf] sfo{ljlw tyf ;"rgf k|0ffnLsf] Joj:yf Ohfhtkqk|fKt
;+:yf cfkm}n] u/L sDtLdf q}dfl;s ?kdf cg'udg ug'{ kg]{5 .
-v_ tx @ M k|fylds k'FhLsf] zt k|ltzteGbf a9L Pp6} If]qdf k|jflxt shf{ ;fk6 / ;'ljwfsf
;DaGwdf o:tf] shf{sf] Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltaf6 ;d]t cg'df]bg
u/fOPsf] x'g' kg]{5 . Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltn] To:tf shf{x?sf] ;Ldf
k|fylds k'FhLsf] zt k|ltzt eGbf a9L sfod /fVg] jf g/fVg] eGg] ;DaGwdf jflif{s ?kdf
lg0f{o ug'{ kg]{5 .
-#_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yf -s'g} Ps cfly{s If]qdf dfq shf{ k|jfx ug{ :jLs[lt kfPsf
ljQLo ;+:yf afx]s_ n] s'g} Ps If]qdf cfgf] s'n afFsL shf{ ;fk6sf] a9Ldf $) k|ltzt;Dd

144
 shf{ k|jfx ug{ kfOg] Joj:yf ul/Psf] 5 . o;k"j{ $) k|ltzteGbf sd ;Ldf tf]lsPsf If]qx¿df
eg] ;f]xL adf]lhd x'g]5 .
-gf]6M If]qut shf{ ;DaGwL ljj/0f g]=/f=a}+s lgb]{zg kmf=g+= #=! sf] 9fFrfdf ;DalGwt ;'kl/j]If0f
ljefudf dfl;s ?kdf dlxgf ;dfKt ePsf] ldltn] !% lbgleqdf k]z ug'{ kg]{5 . _
-$_ 3/hUuf tyf l/on :6]6 shf{ ;DaGwL Joj:yf M
-s_ sf7df8f}+ pkTosfleqsf] l/on:6]6 shf{ / ;f]sf] lwtf] ;'/If0fsf] Fair Market Value aLrsf]
cg'kft (Loan to Value Ratio) a9Ldf $) k|ltzt / cGo :yfgsf] xsdf a9Ldf %)
k|ltzt;Dd dfq sfod ug'{ kg]{5 . cfjf;Lo 3/ shf{ (Residential Home Loan) sf]
xsdf To:tf] Loan to Value Ratio sf7df8f}+ pkTosfleqsf] lwtf] ;'/If0fsf] xsdf a9Ldf
%) k|ltzt / cGo :yfgsf] lwtf] ;'/If0fsf] xsdf a9Ldf ^) k|ltzt;Dd dfq sfod ug'{
kg]{5 .
-v_ klxnf] k6s 3/ vl/b ug]{ JolQm -First Home Buyer_ nfO{ b]xfosf] zt{x?sf] cwLgdf
/xL k|bfg ul/g] ?= ! s/f]8 %) nfv;Ddsf] cfjf;Lo 3/ shf{df loan to value ratio a9Ldf
&) k|ltzt;Dd sfod ug{ ;lsg]5 .
c_ C0fL cfkm"n] dfq k|of]u ug]{ u/L a9Ldf # xhf/ ju{lkm6;Ddsf] 3/÷ apartment x'g'kg]{ .
-cf_ s'g}klg a}+s tyf ljQLo ;+:yfaf6 o; k"j{ 3/÷ apartment lgdf{0f jf vl/b shf{
glnPsf] olsg ug'{ kg]{ .
-O_ o; ;'lawf cGt/ut shf{ k|bfg ubf{ 3/ef8fnfO{ C0fLsf] cfDbfgLsf] >f]tsf] ?kdf
b]vfpg gkfOg] .
-O{_ shf{sf] Jofhb/ a[l4 ePdf k"j{ lgwf{l/t dfl;s ls:tf a[l4 gu/L shf{ e'Qmfg x'g] Joj:yf
ldnfpg'kg]{ .
-u_ cfjf;Lo 3/ shf{, Jofj;flos ejg tyf cfjf;Lo ckf6{d]06 lgdf{0f shf{, lgdf{0f ;DkGg
eO{ cfo cfh{g ug{ yfn]sf] Jofkfl/s sDKn]S; shf{{ tyf cGo l/on :6]6 shf{ -hUufhdLg
vl/b tyf Knl6+u shf{ ;d]t_ u/L s'n shf{sf] @% k|ltzteGbf a9L gx'g] u/L shf{ ;Ldf
tf]lsPsf] 5 . ;fy}, cGo l/on :6]6 shf{ -hUufhdLg vl/b tyf Knl6+u shf{ ;d]t_ sf]
nflu k|jfx x'g] shf{sf] ;Ldf s'n shf{sf] !) k|ltzt sfod ul/Psf] 5 . 3/hUuf tyf
l/on :6]6 shf{ ;DaGwdf b]xfo adf]lhd ug'{kg]{5 M
-!_ l/on :6]6 shf{ ;fk6 eGgfn] lgb]{zg g+= ( sf] lgb]{zg kmf= g+= (=# -s_ k|of]hg
cg';f/sf] shf{ ;fk6df plNnlvt k|i6Ls/0fsf] l;=g+= % sf] l/on :6]6 shf{nfO{
a'emfpg] 5 .
-@_ shf{ k|jfx ubf{ dfly plNnlvt ;Ldf gf£g]u/L Ohfhtkqk|fKt ;+:yfn] pQm
k|of]hg÷Product x?df k|bfg u/]sf] shf{sf] k'g/;+/rgf jf gjLs/0f ug{ kfpg] 5}gg\ .
-#_ ;du| ;Ldf sfod ug]{ l;nl;nfdf s'g} shf{ ljz]ifnfO{ e'QmfgL Dofb cufj} c;'nL ug]{
u/L snAofs ug{ o; Joj:yfn] afWo u/fPsf] 5}g . Ohfhtkqk|fKt ;+:yfn] k|To]s
shf{sf] ls:tfjGbLsf] cfwf/df sfod /fv]sf] e'QmfgL Dofb;Dd ;f] shf{nfO{ ;f]xL ls:tf
adf]lhd shf{ c;'n ug{ ;lsg] 5 .

145
 -$_ o; Joj:Yff cGtu{t sfod ulPsf] shf{ ;Ldf gf3]df gf3]hlt /sdsf] nflu s'n
hf]lvd efl/t ;DklQsf] u0fgf ubf{ !%) k|ltztsf] hf]lvd ef/ k|bfg ug'{ kg]{5 .
-%_ ax'cfjf;Lo 3/sf nflu Ps dfq a}+sn] shf{ k|jfx ug]{ eP ;f]xL a}+s / ;x–ljQLos/0f
cGtu{tsf] shf{ eP cu'jf a}+sdf ckf6{d]G6 vl/bstf{x?n] Down Payment jf a'lsË
v'Nnf u/]kl5 hDdf u/]sf] /sd clgjfo{?kn] ;DalGwt a}+s jf cu'jf a}+sdf hDdf
u/fOPsf] x'g' kg]{5 .
-%_ JolQmut cfjf;Lo 3/ shf{ -Home Loan_ ;DaGwL Joj:yf
-!_ pka'Fbf g+= $ sf] v08 -v_ adf]lhd ;Ldf u0fgf ubf{ ?= ! s/f]8 %) nfv jf ;f] eGbf
sdsf] JolQmut cfjf;Lo 3/ shf{nfO{ ;dfj]z ug{'kg]{5}g .
-@_ JolQmut cfjf;Lo 3/ shf{ eGgfn] a}+s÷ljQLo ;+:yfn] u|fxssf] cfo;|f]t x]/L ;f] ;|f]tn]
kof{Kt wfGg] ls:tf sfod u/L pQm u|fxsn] cfkm}+ k|of]u ug]{ jf ef8fdf nufpg] p2]Zon]
3/ lgdf{0f, 3/÷ckf6{d]G6 vl/bsf] nflu k|jfx u/]sf] cfjf;Lo 3/ shf{ -Home Loan_
nfO{ dfq a'emfpg]5 .
-#_ of] v08 adf]lhdsf] JolQmut cfjf;Lo 3/ shf{ k|jfx ubf{ a}+s÷ljQLo ;+:yf cfkm}+n]
Product Paper tof/ u/L ;DalGwt ;+:yfsf] ;~rfns ;ldltn] :jLs[t u/] kZrft dfq
o:tf] k|s[ltsf] shf{ k|jfx ug'{ kg]{5 .
-$_ of] v08 adf]lhdsf] JolQmut cfjf;Lo 3/ shf{ Pp6f a}+s÷ljQLo ;+:yfaf6 Pp6f
kl/jf/nfO{ Pp6f;Dd dfq k|bfg ug{ ;lsg] 5 .
-^_ 3/÷ejg lgdf{0f ;DaGwL Joj:yf M
-s_ gu/kflnsf If]qleqsf] 3/÷ejgsf] ;'/If0fdf jf 3/÷ejg lgdf{0fsf nflu shf{ k|jfx ubf{
3/÷ejg lgdf{0f ;DaGwdf ;DalGwt :yfgLo tx÷sfof{noaf6 hf/L dfkb08x? k"/f
u/]÷gu/]sf] olsg u/L gS;fkf;, cfjZostf cg';f/ cGo lgsfosf] :jLs[lt, 3/÷ejg
lgdf{0f ;DkGg k|df0fkq÷k|df0fLs/0f nufotsf sfuhftx? lng] Joj:yf ug{' kg]{5 .
-v_ 3/÷ejg lgdf{0fsf nflu shf{ k|bfg ubf{ dxfgu/kflnsf, pkdxfgu/kflnsf, gu/kflnsf
/ g]kfn ;/sf/n] g]kfn /fhkqdf ;"rgf k|sfzg u/L /fli6«o ejg ;+lxtf nfu" u/]sf
ufFpkflnsfdf /fli6«o ejg ;+lxtf cg';/0f u/L lgdf{0f ul/g] ejgx?df dfq shf{ k|jfx
ug'{ kg]{5 .
l6Kk0fLM æPp6} If]qdf k|jflxt shf{Æ eGgfn] cy{Joj:yfsf] Ps} If]qsf u|fxsx?df k|jflxt shf{ ;fk6 / hdfgt,
jrgj4tf, k|tLtkq h:tf ;'ljwfx? ;Demg' k5{ .
-&_ lghL k|of]hgsf ;jf/L ;fwg shf{ ;DaGwL Joj:yf M
Ohfhtkqk|fKt ;+:yfn] k|fs[lts JolQmnfO{ JolQmut k|of]hgsf nflu ;jf/L ;fwg vl/b ug{ shf{
k|jfx ubf{ ;f] ;jf/L ;fwgsf] d"Nosf] clwstd %) k|ltzt / JolQmut ljB'tLo ;jf/L ;fwgsf]
xsdf *) k|ltzt;Dd dfq ug{' kg]{5 .

146
!!= vf/]hL / jrfpm M
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&% sf] Psn u|fxs tyf If]qut shf{ ;fk6 / ;'ljwfsf] ;Ldf lgwf{/0f
;DaGwL Joj:yf O=k|f lgb]{zg g+= #÷)&% af6 hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&^
c;f]h d;fGt;Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

147
 g]=/f=a}+s lgb]{zg kmf=g+= #=!
If]qut shf{
-?= bz nfvdf_
qm= pBf]u÷If]qx? /sd ?= k|fylds k'FhLsf] k|ltzt s'n shf{ ;fk6sf]
;+= k|ltzt
! s[lif / jg ;DaGwL
!=! cGgafnL
!=@ t/sf/L afnL
!=# lrof÷skmL
!=$ ;'lt{
!=% ;gkf6
!=^ cGo gub] afnL
!=& kmnkm"n tyf k'ik v]tL
!=* zLt e08f/0f
!=( dnvfb tyf ls6gfzs
!=!) kz'kfng÷kz' awzfnf
!=!! k+IfL kfng
!=!@ dfx'/L kfng
!=!# cGo s[lif tyf s[lif hGo ;]jfx?
!=!$ l;+rfO{
!=!% jg
@ df5fkfng ;DaGwL
# vfgL ;DaGwL
#=! wft' tyf wfp -kmnfd, l;;f OToflb_
#=@ sf]Onf
#=# r'g9'Ëf
#=$ DofUg];fO6
#=% v/L
#=^ t]n tyf Uof; k|zf]rg (Extraction)
#=& vfgL ;DaGwL cGo
$ s[lif, ag tyf k]okbfy{ pTkfbg ;DaGwL
$=! vfB pTkfbg -Kofs ug]{, k|f];]l;Ë ug]{_
$=@ s[lif, jg k}bfjf/ pTkfbg
$=@=! lrgL
$=@=@ ;"lt{ k|zf]wg
$=@=# lr/fg tyf sfi7 pTkfbg÷kmlg{r/
$=@=$ cGo
$=# k]o kbfy{ -ljo/, dbL/f, ;f]8f OToflb_
$=#=! dlb/fhGo
$=#=@ dlb/f/lxt
% u}/vfB j:t' pTkfbg ;DaGwL
%=! x:tsnf
%=@ a'gfO{ (Textile) pTkfbg Pjd\ tof/L kf]zfs
%=# sfuh tyf ;Da4 pTkfbg
%=$ 5kfO tyf k|sfzg
%=% cf}ifwL
%=^ k|zf]lwt t]n tyf sf]Onf pTkfbg
%=& vf]6f] tyf tf/lkg
%=* /a/sf] 6fo/
%=( 5fnf
%=!) Knfli6s
%=!! l;d]06
%=!@ kTy/, df6f] tyf l;;fsf pTkfbgx?
%=!# cGo lgdf{0f ;fdu|L pTkfbg
%=!$ wft' – cfwf/e"t kmnfd tyf l:6n Knf06
%=!% wft' – cGo KnfG6÷Hof;n

148
%=!^ ljljw pTkfbg
^ lgdf{0f
^=! cfjf;Lo -3/fo;L k|of]hg_
^=@ u}/ cfjf;Lo -Jofkfl/s k|of]hg_
^=# a[xt (Heavy) lgdf{0f -/fhdfu{, k'n OToflb_
& ljB't, Uof; / kfgL
&=! phf{
&=!=! hnljB't
&=!=@ gjLs/0fLo phf{
&=@ cGo ljB't ;]jf
&=# UofF; tyf UofF; kfOk nfOg ;]jf
&=$ kfgL
* wft'sf pTkfbgx?, d]l;g/L tyf On]S6«f]lgs cf}hf/ tyf
*=! h8fg ul/Psf (Fabricated) wft'sf ;fdfgx?
*=@ d]lzg cf}hf/
*=@=! s[lif hGo
*=@=@ d]lzg/L – lgdf{0f, t]n If]q, vfgL ;DaGwL
*=@=# d]lzg/L – clkm; Pjd\ sDKo'l6Ë (Computing)
*=@=$ d]lzg/L – cGo ;a}
*=# ljB'tLo pks/0f
*=$ 3/fo;L pks/0f Pjd\ cGo vKg] ;fdfg
*=% ;+rf/ pks/0f
*=^ On]S6«f]lgs kf6{k"hf{
*=& lrlsT;f ;DaGwL pks/0f
*=* h]g]/]6/x?
*=( 3§ (Turbines)
( oftfoft , e08f/ / ;+rf/
(=! df]6/uf8L, kf6{k"hf tyf ;xfos ;fdu|Lx?
(=@ h]6af]6÷hn oftfoft
(=# jfo'ofg tyf jfo'ofgsf] kf6{k"hf{
(=$ oftfoft ;DaGwL cGo pTkfbgx?
(=% /]ndfu{ tyf ;8s ofqL cf];f/k;f/sf ;fwgx?
(=^ 6«s ;]jf tyf uf]bfd Joj:yf
(=& cGo ;a} ;]jf
!) yf]s tyf v'b|f ljq]mtf
!)=! yf]s Jofkf/ – vKg] ;fdfg
!)=@ yf]s Jofkf/ – gvKg] ;fdfg
!)=# Automotive Dealer/franchise
!)=$ cGo v'b|f Jofkf/
!)=% cfoft Jofkf/
!)=^ lgof{t Jofkf/
!! ljQ, aLdf tyf crn ;DklQ
!!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
!!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
!!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
!!=$ æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx?
!!=% art tyf C0f ;xsf/L ;+:yfx?
!!=^ k]G;g sf]if tyf aLdf ;+:yfx?
!!=& cGo ljQLo ;+:yf
!!=* u}/ ljQLo ;/sf/L ;+:yfg
!!=( lghL u}/ ljQLo ;+:yfgx?
!!=!! cGo nufgL ;+:yfx?
!!=!@ crn ;DklQ (Real Estate)
!@ ko{6g ;]jf
!@=! 6]«lsË, 6«fen Ph]G;L, kj{tf/f]x0f, l/;f]6{, /fl6Ë, SoflDkË
!@=@ cflb
xf] 6n -cGo ;]jf ;d]t_
!@=# dgf]/+hg, l/lqmP;g, rnlrq
!# cGo ;]jfx?
!#=! lj1fkg ;]jf
!#=@ Automotive ;]jf
!#=# cGo ;a} ;]jf sDkgLx?
!#=$ c:ktfn, lSnlgs OToflb

149
!#=% lzIff ;]jf
!$ pkef]Uo shf{
!$=! ;'g, rfFbL
!$=@ d'2lt /l;b
!$=# ;'/If0f kq
!$=$ q]ml86 sf8{
!$=% xfo/ kr]{h -JolQmut pkof]u shf{_
!% :yfgLo ;/sf/
!^ cGo
hDdf

gf]6 M pko'{Qmfg';f/ plNnlvt zLif{sx?dWo] Ohfhtkqk|fKt ;+:Yffn] cfkm"n] ug{ kfpg] ljQLo sf/f]af/x?;Fu ;DalGwt
zLif{sx? dfq k|of]udf Nofpg' kg]{5 .
ldlt clws[t b:tvt

150
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu

O=k|f=lgb]{zg g+= $÷)&^

n]vfgLlt tyf ljQLo ljj/0fx?sf] 9fFrf ;DaGwL Joj:yf

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?n] kfngf ug'{kg]{ n]vfgLlt tyf ljQLo
ljj/0fx?sf] 9fFrf ;DaGwdf 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 .
-!_ ljQLo ljj/0f ;DaGwL Joj:yf
Ohfhtkqk|fKt ;+:yfx?n] b]xfosf] Joj:yf adf]lhd ljQLo ljj/0fx? tof/ ug'{ kg]{5 .
s= cfly{s jif{M
cfly{s jif{ eGgfn] k|To]s jif{sf] ;fpg ! ut]b]lv csf]{ jif{sf] c;f/ d;fGt;Ddsf] cjlwnfO{
hgfpg]5 . t/ ;+:yfkgf ePsf] jif{sf nflu ;+:yfkgf ePsf] ldltb]lv c;f/ d;fGt;Ddsf]
cjlwnfO{ cfly{s jif{ dfGg' kg]{5 .
v= o; a}+sn] tf]s]sf] 9fFrfnfO{ j}wflgs 9fFrf (Statutory Form) sf] ?kdf lng' kg]{
o; a}+sn] tf]lslbPsf] 9fFrf / ljlw cg';f/ ljQLo ljj/0f tof/ ug'{ kg]{5 . o;k|sf/ tof/ ul/Psf]
ljQLo ljj/0fsf] n]vfk/LIf0f a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# df tf]lsPsf] ;dofjlwleq
;DkGg u/fpg' kg]{5 .
u= k|rlnt n]vf dfkb08sf] cg'z/0f ug'{ kg]{
Ohfhtkqk|fKt ;+:yfx?n] cfgf] ljQLo ljj/0fx? g]kfn ljQLo k|ltj]bgdfg (NFRSs) cg';f/
tof/ ug'{ kg]{5 . g]kfn ljQLo k|ltj]bgdfgn] ;dfj]z gu/]sf If]qx?df cGt/{fli6«o ljQLo
k|ltj]bgdfg (IFRSs) nfO{ cfwf/sf] ?kdf lng' kg]{5 .
3= jflif{s ljQLo ljj/0fx? k|sfzg ug'{ kg]{
sfg'gL Joj:yf / tf]lsPsf] cjlwleq n]vfk/LIf0f ;DkGg eO;s]kl5 ljQLo ljj/0f jflif{s k|ltj]bg
k'l:tsfdf k|sflzt ug{'sf ;fy} jflif{s k'l:tsf cfgf] j]a;fO6df cBfjlws ug'{ kg]{5 . ;fy},
;j{;fwf/0fsf] hfgsf/Lsf nflu ljQLo cj:yfsf] ljj/0f, gfkmf jf gf]S;fgsf] ljj/0f, lj:t[t cfosf]
ljj/0f (Statement of Comprehensive Income), gub k|jfx ljj/0f, OlSj6Ldf ePsf] kl/jt{gsf]
ljj/0f / o; O=k|f=lgb]{zg g+= ! adf]lhdsf] k'FhLsf]if tflnsf / k|d'v ljQLo ;"rsfFÍ cg';f/sf]
ljj/0f /fli6«o:t/sf] klqsfdf a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# df tf]lsPsf] ;dofjlw
leq clgjfo{ ?kdf k|sflzt ug'{ kg]{5 .
ª= cGtl/d ljQLo k|ltj]bg k|sfzg ug'{ kg]{
-!_ a}+s tyf ljQLo ;+:yfx?n] PsLs[t ljQLo k|ltj]bg nufot k|d'v ljQLo kl/;"rsx? -Major
Financial Indicators_ sf] cGtl/d ljQLo k|ltj]bg -;+lIfKt k|ltj]bg_ o; k|of]hgsf nflu
tf]lsPsf] 9fFrfdf x/]s qodf;sf] dlxgf Joltt ePsf] ldltn] #) lbgleq s'g} Ps

151
 /fli6«o:t/sf] b}lgs klqsfdf clgjfo{ ?kdf k|sflzt u/L ;f]sf] Ps k|lt a}+s tyf ljQLo ;+:yf
lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefunfO{ ;d]t pknAw u/fpg' kg]{5 . ;fy}, cGtl/d
ljQLo k|ltj]bgsf] lj:t[t ljj/0f o; a}+sn] tf]lslbPsf] 9fFrfdf cfgf] j]a;fO6df /fVg' kg]{5 .
o;/L lj:t[t cGtl/d ljQLo k|ltj]bg j]a;fO6df /flvPsf] Joxf]/f klqsfdf k|sfzg ul/g]
k|ltj]bgdf ;d]t pNn]v ug{' kg]{5 .
-@_ cGtl/d ljQLo k|ltj]bg 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 cGtl/d ljQLo k|ltj]bg /
n]vfk/LIf0f ePsf] ljQLo ljj/0f aLr b]lvPsf] cGt/ ;DaGwdf sf/0f v'nfO{ tflnsfs} ?kdf
;+:yfsf] jflif{s k|ltj]bgsf] cnUu} kfgfdf o; a}+sn] tf]s]sf] 9fFrfdf k|sflzt ug{' kg{]5 .
-$_ cGtl/d ljQLo k|ltj]bg k|sflzt ubf{ pQm cjlwsf] sd{rf/L af]g;, sd{rf/L;Fu ;DalGwt
vr{x? tyf cfos/ nufotsf ;Dk"0f{ vr{x? Pjd\ lgodgsf/L ;dfof]hg ;d]tnfO{ ;dfj]z
u/]/ dfq k|sflzt ug'{ kg{]5 .
-%_ ;j{;fwf/0fsf] hfgsf/Lsf nflu ckl/is[t cGtl/d ljQLo k|ltj]bg k|sfzg ubf{ æ;'kl/j]If0f
ug]{ lgsfo tyf jfXo n]vfk/LIfsn] yk÷36 ug{ lgb]{zg lbPdf kl/is[t ljQLo ljj/0fdf km/s
kg{ ;Sg]5Æ eGg] Joxf]/fsf] km'6gf]6 /fvL k|sfzg ug{' kg]{5 .
-^_ P]g, gLlt, lgod tyf lgb{]zgdf :ki6 ul/Psf ljifodf ;d]t Ohfhtkqk|fKt ;+:yfsf
Joj:yfkgn] ;dod} ;dfof]hg gu/L ljQLo k|ltj]bgdf km/s k/]sf] cj:yfdf ;DalGwt
;+:yfnfO{ cfjZos sf/jfxL ul/g]5 .
-&_ ævÆ / æuÆ ju{sf ljQLo ;+:yfx?n] cfly{s jif{ @)&%÷&^ sf] t];|f] qodf;;Ddsf] cGtl/d
ljQLo k|ltj]bg O=k|f=lgb]{zg g+= $÷)&$ sf] k|fjwfg adf]lhd / rf}yf] q}dfl;s k|ltj]bg
O=k|f=lgb]{zg g+= $÷)&$ sf] k|fjwfg tyf NFRSs adf]lhdsf] b'j} ljj/0f k|sflzt ug'{ kg]{5 .
;f] kZrft\sf] qodf;b]lv NFRSs adf]lhdsf] q}dfl;s cGtl/d ljQLo k|ltj]bg dfq k|sfzg
ug{' kg]{5 . NFRSs adf]lhdsf] q}dfl;s cGtl/d ljQLo ljj/0f k|sflzt ubf{ pQm cGtl/d
cjlwsf] gfkmf gf]S;fgdf lgodgsf/L ;dfof]hg u/L ;dfof]hg kZrftsf] gfkmf gf]S;fg k|:6
?kdf v'nfpg' kg]{5 . t/, s'g} ;+:yfn] cfly{s jif{ @)&%÷&^ sf] klxnf] qodf;b]lv g} NFRSs
adf]lhdsf] cGtl/d ljQLo k|ltj]bg tof/ ug{ rfx]df klxnf] qodf;sf] k|ltj]bg O=k|f=lgb]{zg
g+= $÷)&$ sf] k|fjwfg tyf NFRSs adf]lhdsf] b'j} ljj/0f / To; kZrftsf qodfl;s
k|ltj]bg NFRSs adf]lhd k|sfzg ug'{ kg]{5 .
r = o; lgb]{zgsf] k|of]hg ;DaGwdf
o; lgb]{zg adf]lhd a}+sn] cfgf] n]vfgLlt cg';f/ n]vfÍg, d"NofÍg tyf k|:t'tLs/0f u/]sf shf{,
lgIf]kx? nufotsf cGo ;Dklt tyf bfloTjx? k"0f{ ?kdf ljQLo ljj/0f k|:t'tLs/0fsf nflu dfq
k|of]u ug{ kfOg]5 . o; a}+ssf] ljleGg lgb]{zg adf]lhd o; a}+ssf ljleGg ljefux?df k]z ug'{ kg]{
tyf k|sfzg ug'{ kg]{ tYofÍx? o; a}+ssf] ;DalGwt lgb]{zg adf]lhd g} x'g]5 . ;fy}, 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] jfwf
k'¥ofPsf] dflgg] 5}g .
5= cfGtl/s k|of]hgsf nflu tof/ ul/g] n]vf ljj/0f ;DaGwdf
o; lgb]{zgn] ;DalGwt Ohfhtkqk|fKt ;+:yfx?sf] cfGtl/s k|of]hgsf] lgldQ tof/ ul/g] cGo n]vf
ljj/0fx? tof/ ug{ jfwf k'¥ofPsf] dflgg] 5}g .

152
 h= o; a}+sn] tf]s]sf] 9fFrf / zLif{sdf s'g} kl/jt{g ug{ gkfOg] ;DaGwdf
ljQLo ljj/0fsf] 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 cfjZostf cg';f/ c? zLif{sx? ;dfj]z ug{ ;lsg]5 .
em= jflif{s ljQLo ljj/0fx? k]z ug'{ kg]{
cfgf] jflif{s lx;fasf] cfwf/df tof/ kf/]sf] jflif{s 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 o; a}+sn] tf]lslbPsf] 9fFrfdf tof/ kfl/Psf] ljQLo ljj/0fx? cfly{s
jif{ ;dfKt ePsf] # dlxgfleq ;DalGwt ;'kl/j]If0f ljefudf :jLs[ltsf nflu k]z ug'{ kg]{5 . pQm
ljj/0fx?sf ;DaGwdf o; a}+ssf] u}/–:ynut ;'kl/j]If0faf6 s'g} ;+zf]wg ug'{ kg]{ lgb]{zg ePdf ;f]
adf]lhd ;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] ;DalGwt ;'kl/j]If0f ljefux?df 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] ;DalGwt ;'kl/j]If0f ljefusf] ;xdlt lnP/ dfq ;fj{hlgs ug'{ kg]{5 .
-@_ ljQLo ljj/0f tof/ ul/g] cfwf/ tyf k|d'v n]vfgLlt
-s_ ljQLo ljj/0f tof/ ubf{ g]kfn ljQLo k|ltj]bgdfg (NFRSs) adf]lhd tof/ ug'{ kg]{5 . g]kfn n]vf
k|ltj]bgdfgn] ;dfj]z gu/]sf If]qx?df cGt/{fli6«o ljQLo k|ltj]bgdfg (IFRSs) nfO{ cfwf/sf]
?kdf lng' kg]{5 . æsÆ ju{sf jfl0fHo a}+sn] cfly{s jif{ @)&$÷&% / ;f] kZrftsf ljQLo
ljj/0fx? o; lgb]{zg adf]lhd tof/ ug'{ kg]{5 . ;fy}, ævÆ / æuÆ ju{sf ljQLo ;+:yfn]] cfly{s jif{
@)&$÷&% sf] ljQLo ljj/0f O=k|f=lgb]{zg g+= $÷)&$ adf]lhd / ;f] kZrftsf ljQLo ljj/0fx?
o; lgb]{zg adf]lhd tof/ ug'{ kg]{5 .
-v_ ljj/0f tof/ ubf{ ckgfOg] n]vfgLltx? g]kfn ljQLo k|ltj]bgdfg (NFRSs) df pNn]lvt Joj:yfsf]
cwLgdf /xL Ohfhtkqk|fKt ;+:yfsf ;~rfns ;ldltaf6 kfl/t u/fO{ cjnDag u/]adf]lhd x'g]5 .
Ohfhtkqk|fKt ;+:yfx?n] ckgfPsf n]vfgLltx?sf] JofVofTds ljj/0f ljQLo ljj/0fsf] n]vf
;DaGwL l6Kk0fL cGtu{t k|d'v n]vfgLlt (Significant Accounting Policies) zLif{sdf pNn]v ug'{
kg]{5 . n]vfgLltx? kl/jt{g ug'{ k/]df g]kfn ljQLo k|ltj]bgdfg (NFRSs) sf] cwLgdf /xL kl/jt{g
ug{ ;lsg] 5 . kl/jt{g ul/Psf] n]vfgLltx?sf] ljj/0f ljQLo ljj/0fsf] n]vf ;DaGwL l6Kk0fL
cGtu{t Basis of Preparation sf] Changes in Accounting Policies cGtu{t pNn]v ug'{ kg]{5 .
-#_ lgodgsf/L ;dfof]hg
Ohfhtkqk|fKt ;+:yfn] cjnDag u/]sf] n]vfgLlt adf]lhd sfod x'g] v'b d'gfkmfaf6 a}+s tyf ljQLo
;+:yf ;DaGwL P]g, @)&# tyf o; a}+ssf] lgb]{zg adf]lhdsf] a}wflgs tyf cGo sf]ifx?df /sd
afF8kmfF8 u/L afFsL /x]sf] d'gfkmfaf6 b]xfo adf]lhdsf] lgodgsf/L ;dfof]hg u/L sfod ePsf] /sdaf6
nfef+z ljj/0f ug{ ;lsg]5 .
-s_ a}+s tyf ljQLo ;+:yfn] klxnf] NFRSs Compliant ljQLo ljj/0f tof/ ubf{ Opening Statement of
Financial Position tyf ut jif{sf] ljQLo ljj/0fdf NFRSs adf]lhd ljleGg zLif{sx?df ;dfof]hg
u/L ;l~rt d'gfkmfdf /sd hDdf u/]sf]df ;f] a/fa/sf] /sdnfO{ Statement of Changes in Equity
dfkm{t ;l~rt d'gfkmf (Retained Earning) vftf vr{ u/L lgodgsf/L sf]if (Regulatory Reserve)
df hDdf ug'{ kg]{5 .

153
-v_ klxnf] NFRSs Compliant ljQLo ljj/0f tyf To; kZrftsf jif{x?sf] ljQLo ljj/0fx?df b]xfo
adf]lhdsf] lgodgsf/L ;dfof]hg u/L lgodgsf/L sf]if (Regulatory Reserve) df /sd hDdf÷vr{
ug'{ kg]{5 .
-c_ Ohfhtkqk|fKt ;+:yfsf] n]vfgLlt adf]lhd n]vfÍg ul/Psf] shf{sf] Aofh cfDbfgL dWo] o;
a}+ssf] lgb]{zg adf]lhd k|f]befjL cfwf/ (Accrual Basis) df n]vfÍg ul/g] Aofh cfDbfgL -
h:t}M o; a}+ssf] k"j{ :jLs[lt lnO{ /fli6«o k|fyldstf k|fKt If]qdf nufgL ul/Psf] shf{df
k'FhLs/0f ul/Psf] Aofh /sd tyf cfly{s jif{ ;dfKt ePsf] !% lbgleq k|fKt ePsf] Aofh
/sd_ afx]ssf cGo k|fKt x'g afFsL Aofh cfDbfgL a/fa/sf] /sd ;l~rt d'gfkmf (Retained
Earning) nfO{ vr{ u/L lgodgsf/L sf]ifdf hDdf ug'{ kg]{5 . pQm Aofh /sd k|fKt x'g cfPdf
lgodgsf/L sf]ifaf6 ;l~rt d'gfkmf (Retained Earning) df lkmtf{ ug{ ;lsg]5 .
-cf_ Ohfhtkqk|fKt ;+:yfx?n] x/]s shf{df cfgf] n]vfgLlt adf]lhd n]vfÍg ug]{ xfgL gf]S;fgL
(Impairment Loss) tyf o; a}+ssf] O=k|f=lgb]{zg g+= @ adf]lhd sfod x'g] shf{ gf]S;fgL
Joj:yf (Loan Loss Provision) sf] lj:t[t ljj/0f k|To]s qodf;df tof/ ug'{ kg]{5 . NFRSs
adf]lhd n]vfÍg x'g] shf{ xfgL gf]S;fgLsf] /sd O=k|f= lgb]{zg g+= @ adf]lhd sfod x'g] shf{
gf]S;fgL Joj:yf /sd eGbf sd ePdf sd ePhlt /sd jflif{s ?kdf ;l~rt d'gfkmf
(Retained Earning) vftfnfO{ vr{ u/L lgodgsf/L sf]ifdf hDdf ug'{ kg]{5 . NFRSs adf]lhd
n]vfÍg x'g] shf{ xfgL gf]S;fgLsf] /sd a9b} uPdf ;f] a9]hlt /sd lgodgsf/L sf]ifaf6
;l~rt d'gfkmfdf lkmtf{ ug{ ;lsg]5 .
-O_ cfgf] n]vfgLlt adf]lhd n]vfÍg u/]sf] nufgLdf xfgL gf]S;fgL (Impairment Loss) sf] /sd
o; a}+saf6 hf/L ul/Psf] O=k|f=lgb]{zg g+= * adf]lhd sfod x'g] nufgLdf ;Defljt xfgL
jfkt Joj:yf /sd eGbf sd ePdf sd ePhlt /sd ;l~rt d'gfkmf (Retained Earning)
vftfnfO{ vr{ u/L lgodgsf/L sf]ifdf hDdf ug'{ kg]{5 . a}+sn] x/]s nufgLdf NFRSs adf]lhd
n]vfÍg x'g] xfgL gf]S;fgL tyf O=k|f=lgb]{zg g+=* adf]lhd sfod x'g] ;Defljt xfgL jfkt
Joj:yfsf] lj:t[t ljj/0f k|To]s qodf;df tof/ ug'{ kg]{5 / lgodgsf/L sf]ifdf hDdf ePsf]
/sd NFRSs adf]lhd n]vfÍg x'g] Iflt gf]S;fgLsf] /sd a9b} uO{ gfkmf gf]S;fg lx;fj vr{
ePsf] cj:yfdf ;f] a9]sf] /sdnfO{ jflif{s ?kdf lgodgsf/L sf]ifaf6 ;l~rt d'gfkmfdf lkmtf{
ug{ ;lsg]5 .
-O{_ cfgf] n]vfgLlt adf]lhd n]vfÍg ul/Psf] u}/ a}lsË ;DklQsf] s'n /sd u}/ a}lsË ;DklQ
;sf/ ubf{sf] jif{df ;l~rt d'gfkmf vftfnfO{ vr{ u/L lgodgsf/L sf]ifdf hDdf ug'{ kg]{5 .
o:tf] /sd u}/ a}lsË ;DklQ laqmL ePsf] jif{df jf :jk|of]hgsf nflu k|of]u u/]sf] jif{df
lgodgsf/L sf]ifaf6 ;l~rt d'gfkmf vftfdf lkmtf{ ug{ ;lsg]5 .
-p_ ljQLo cj:yfsf] ljj/0fdf /x]sf] :yug s/ ;DklQ a/fa/sf] /sd ;l~rt d'gfkmf vftfnfO{
vr{ u/L lgodgsf/L sf]ifdf hDdf ug'{ kg]{5 . :yug s/sf] k'g u0fgf ubf{ :yug s/
;DklQsf] d"No (Carrying Amont) df sdL cfPsf] jif{df sdL cfPsf] a/fa/sf] /sd
lgodgsf/L sf]ifaf6 ;l~rt d'gfkmf vftfdf lkmtf{ ug{ ;lsg]5 .
-pm_ cfgf] n]vfgLlt adf]lhd Goodwill n]vfÍg ubf{ n]vfÍg ubf{sf] jif{df Goodwill sf] lstfaL
d"No -Carrying Amount_ a/fa/sf] /sd ;l~rt d'gfkmf vftfnfO{ vr{ u/L lgodgsf/L
sf]ifdf hDdf ug'{ kg]{5 . ;fy}, Goodwill sf] xfgL gf]S;fgL (Impairment Loss) gfkmf gf]S;fg
lx;fjdf vr{ n]vfÍg u/L Goodwill sf] lstfaL d"No -Carrying Amount_ 36]sf] cj:yfdf
xfgL gf]S;fgL a/fa/sf] /sd lgodgsf/L sf]ifaf6 ;l~rt d'gfkmf vftfdf lkmtf{ ug{ ;lsg]5 .
-P_ cfgf] n]vfgLlt adf]lhd Merger/acquisition af6 l;lh{t Bargain Purchase Gain sf] n]vfÍg
u/]df n]vfÍg ubf{sf] jif{df ;f]sf] lstfaL d"No -Carrying Amount_ a/fa/sf] /sd ;l~rt

154
 d'gfkmf vftfnfO{ vr{ u/L lgodgsf/L sf]ifdf hDdf ug'{ kg]{5 / ;f] /sd Bonus Share hf/L
ug]{ k|of]hgsf nflu dfq k|of]u ug{ ;lsg] 5 . ;fy}, Bargain Purchase Gain sf] /sdaf6
Bonus Share :jLs[ltsf nflu ;DalGwt ;'kl/j]If0f ljefudf k]z ubf{ ;f]sf]] lj:t[t ljj/0f
;lxt k]z ug'{ kg{]5 . o; a}+saf6 :jLs[lt k|bfg ePsf] cj:yfdf Bonus Share hf/L u/]sf]
/sd;Dd lgodgsf/L sf]ifaf6 ;l~rt d'gfkmf vftfdf lkmtf{ ug{ ;lsg]5 .
-P]_ cfgf] n]vfgLlt adf]lhd sd{rf/L vr{sf] n]vfÍg ubf{ jLdf+lss d"NofÍg (Actuary
Valuation) adf]lhd l;h{gf ePsf] Actuarial Loss nfO{ Other Comprehensive Income df
n]vfÍg ePsf] cj:yfdf ;f] a/fa/sf] /sd ;l~rt d'gfkmf vftfnfO{ vr{ u/L lgodgsf/L
sf]ifdf hDdf ug'{ kg]{5 . Actuarial Loss sd ePdf sd ePhlt /sd lgodgsf/L sf]ifaf6
;l~rt d'gfkmf vftfdf lkmtf{ ug{ ;lsg]5 .
-cf]_ n]vfgLlt adf]lhd s'g} vr{ /sd gfkmf gf]S;fg lx;fadf n]vfÍg geO{ Other Comprehensive
Income dfkm{t jf ;f]em} OlSj6Ldf n]vfÍg eO{ OlSj6L lx;fj cGtu{tsf] ;DalGwt zLif{s
C0ffTds ePdf ;f] a/fa/sf] ;l~rt d'gfkmf vftfnfO{ vr{ u/L lgodgsf/L sf]ifdf hDdf ug'{
kg]{5 . s'g} cfly{s jif{df ;f]xL zLif{sdf cfDbfgL n]vfÍg ePsf] cj:yfdf ;f] cfDbfgL
a/fa/sf] /sd -lgodgsf/L sf]ifdf hDdf ePsf] /sd eGbf a9L gx'g] u/L_ lgodgsf/L sf]ifdf
vr{ u/L ;l~rt d'gfkmf vftfdf hDdf ug{ ;lsg]5 .
-cf}_ dfyL pNn]lvt Joj:yf afx]ssf ;DalGwt ;'kl/j]If0f ljefun] lgb]{zg lbPadf]lhdsf] /sd
lgodgsf/L sf]ifdf ;dfof]hg ug'{ kg]{5 .
-c+_ ;l~rt d'gfkmf vr{ u/L lgodgsf/L sf]ifdf hDdf ePsf] /sd lgodgsf/L sf]ifaf6 k'gM
;l~rt d'gfkmfdf lkmtf{ x'g] cj:yf ePdf lgodgsf/L sf]ifaf6 lkmtf{ x'g] /sd ;f] sf]ifdf
hDdf ePsf] /sd eGbf a9L x'g] 5}g .
-u_ lgodgsf/L sf]ifdf hDdf ePsf] /sd o; a'Fbfdf pNn]lvt Joj:yf Pjd\ o; a}+sn] lbPsf] :jLs[lt
afx]ssf cj:yfdf vr{ ug{ kfOg] 5}g .
-3_ lgodgsf/L sf]ifdf hDdf ePsf] tyf vr{ ePsf] /sd ;lxt sf]ifdf ePsf] kl/jt{gsf] ljj/0f
cfgf] ljQLo ljj/0fsf] n]vf ;DaGwL l6Kk0fL (Notes to Accounts) df pNn]v (Disclose) ug'{ kg]{5 .
$= vf/]hL / jrfpm M
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&% sf] n]vfgLlt tyf ljQLo ljj/0fx?sf] 9fFrf ;DaGwL Joj:yf O=k|f lgb]{zg
g+= $÷)&% af6 hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&^ c;f]h d;fGt;Dd hf/L
ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

155
 Name of the Bank or Financial Institution
Consolidated Statement of Financial Position
As on …….Asar 20…….
Group Bank
Current Previous Current Previous
Note Year Year Year Year
Assets
Cash and cash equivalent 4.1
Due from Nepal Rastra Bank 4.2
Placement with Bank and Financial
4.3
Institutions
Derivative financial instruments 4.4
Other trading assets 4.5
Loan and advances to B/FIs 4.6
Loans and advances to customers 4.7
Investment securities 4.8
Current tax assets 4.9
Investment in subsidiaries 4.10
Investment in associates 4.11
Investment property 4.12
Property and equipment 4.13
Goodwill and Intangible assets 4.14
Deferred tax assets 4.15
Other assets 4.16
Total Assets

Current Previous Current Previous

Note Year Year Year Year
Liabilities
Due to Bank and Financial Institutions 4.17
Due to Nepal Rastra Bank 4.18
Derivative financial instruments 4.19
Deposits from customers 4.20
Borrowing 4.21
Current Tax Liabilities 4.9
Provisions 4.22
Deferred tax liabilities 4.15
Other liabilities 4.23
Debt securities issued 4.24
Subordinated Liabilities 4.25
Total liabilities

156
 Equity
Share capital 4.26
Share premium
Retained earnings
Reserves 4.27
Total equity attributable to equity
holders
Non-controlling interest
Total equity
Total liabilities and equity
Contingent liabilities and commitment 4.28
Net assets value per share

Name of the Bank or Financial Institution

Consolidated Statement of Profit or Loss
For the year ended …...Asar 20…….
Group Bank
Current Previous Current Previous
Note Year Year Year Year
Interest income 4.29
Interest expense 4.30
Net interest income

Fee and commission income 4.31

Fee and commission expense 4.32
Net fee and commission income
Net interest, fee and commission income
Net trading income 4.33
Other operating income 4.34
Total operating income
Impairment charge/(reversal) for loans
4.35
and other losses
Net operating income
Operating expense
Personnel expenses 4.36
Other operating expenses 4.37
Depreciation & Amortization 4.38
Operating Profit

157
Non operating income 4.39
Non operating expense 4.40
Profit before income tax
Income tax expense 4.41
Current Tax
Deferred Tax
Profit for the year
Profit attributable to:
Equity holders of the Bank
Non-controlling interest
Profit for the year
Earnings per share
Basic earnings per share
Diluted earnings per share

Name of the Bank or Financial Institution

Consolidated Statement of Comprehensive Income
For the year ended …...Asar 20…….
Group Bank
Current Previous Current Previous
Note Year Year Year Year
Profit for the year
Other comprehensive income, net of income tax
a) Items that will not be reclassified to profit or loss
 Gains/(losses) from investments in equity instruments measured at fair value
 Gains/(losses) on revalution
 Atuarial gains/(losse) on defined benefit plans
 Income tax relating to above items
Net other comprehsive income that will not be reclassified to profit or loss
b) Items that are or may be reclassified to profit or loss
 Gains/(losses) on cash flow hedge
 Exchange gains/(losses) (arising from translating financial assets of foreign operation)
 Income tax relating to above items
 Reclassify to profit or loss
Net other comprehsive income that are or may be reclassified to profit or loss
c) Share of other comprehensive income of associate accounted as per equited method
Other comprehensive income for the year, net of income tax
Total comprehensive income for the year
Total comprehensive income attributable to:

158
 Equity holders of the Bank
Non-controlling interest
Total comprehensive income for the period

159
 Name of the Bank or Financial Institution
Group

Non-controlling
Attributable to equity holders of the Bank

Total equity
interest
equalization

Revaluation
Regulatory

Fair value
Exchange
premium

Retained
General

earning
Capital

reserve

reserve

reserve

reserve

reserve

reserve
Other
Share

Share

Total
Balance at Sawan 1, 20…
Adjustment/Restatement
Adjusted/Restated balance at Sawan 1, 20…..
Comprehensive income for the year
Profit for the year
Other comprehensive income, net of tax
Gains/(losses) from investments in equity instruments measured at fair value
Gains/(losses) on revalution
Atuarial gains/(losse) on defined benefit plans
Gains/(losses) on cash flow hedge
Exchange gains/(losses) (arising from translating financial assets of foreign operation)
Total comprehensive income for the year
Transfer to reserve during the year
Transfer from reserve during the year
Transactions with owners, directly recognised in equity
Share issued
Share based payments
Dividends to equity holders
Bonus shares issued
Cash dividend paid
Other

160
 Total contributions by and distributions
Balance at Asar end 20…..
Balance at Sawan 1, 20……
Comprehensive income for the year
Profit for the year
Other comprehensive income, net of tax
Gains/(losses) from investments in equity instruments measured at fair value
Gains/(losses) on revalution
Atuarial gains/(losse) on defined benefit plans
Gains/(losses) on cash flow hedge
Exchange gains/(losses) (arising from translating financial assets of foreign operation)
Total comprehensive income for the year
Transfer to reserve during the year
Transfer from reserve during the year
Transactions with owners, directly recognized in equity
Share issued
Share based payments
Dividends to equity holders
Bonus shares issued
Cash dividend paid
Other
Total contributions by and distributions
Balance at Asar end 20…..

161
 Bank

Non-controlling

Total equity
Attributable to equity holders of the Bank

interest
Regulatory
equalizatio

Revaluatio
Fair value
Exchange
premium

n reserve

n reserve
Retained
General

earning
Capital

reserve

reserve

reserve

reserve
Other
Share

Share

Total
Balance at Sawan 1, 20…
Adjustment/Restatement
Adjusted/Restated balance at Sawan 1, 20…..
Comprehensive income for the year
Profit for the year
Other comprehensive income, net of tax
Gains/(losses) from investments in equity instruments measured at fair value
Gains/(losses) on revalution
Atuarial gains/(losse) on defined benefit plans
Gains/(losses) on cash flow hedge
Exchange gains/(losses) (arising from translating financial assets of foreign operation)
Total comprehensive income for the year
Transfer to reserve during the year
Transfer from reserve during the year
Transactions with owners, directly recognised in equity
Share issued
Share based payments
Dividends to equity holders
Bonus shares issued
Cash dividend paid
Other
Total contributions by and distributions

162
Balance at Asar end 20…..
Balance at Sawan 1, 20……
Comprehensive income for the year
Profit for the year
Other comprehensive income, net of tax
Gains/(losses) from investments in equity instruments measured at fair value
Gains/(losses) on revalution
Atuarial gains/(losse) on defined benefit plans
Gains/(losses) on cash flow hedge
Exchange gains/(losses) (arising from translating financial assets of foreign operation)
Total comprehensive income for the year
Transfer to reserve during the year
Transfer from reserve during the year
Transactions with owners, directly recognized in equity
Share issued
Share based payments
Dividends to equity holders
Bonus shares issued
Cash dividend paid
Other
Total contributions by and distributions
Balance at Asar end 20…..

163
 Name of the Bank or Financial Institution
Consolidated Statement of cash flows
For the year ended ……..Asar 20…….

Group Bank
Current Previous Current Previous
Year Year Year Year
CASH FLOWS FROM OPERATING ACTIVITIES
Interest received
Fees and other income received
Divided received
Receipts from other operating activities
Interest paid
Commission and fees paid
Cash payment to employees
Other expense paid
Operating cash flows before changes in operating assets and liabilities

(Increase)/Decrease in operating assets

Due from Nepal Rastra Bank
Placement with bank and financial institutions
Other trading assets
Loan and advances to bank and financial institutions
Loans and advances to customers
Other assets

Increase/(Decrease) in operating liabilities

Due to bank and financial institutions
Due to Nepal Rastra Bank
Deposit from customers
Borrowings
Other liabilities
Net cash flow from operating activities before tax paid
Income taxes paid
Net cash flow from operating activities

CASH FLOWS FROM INVESTING ACTIVITIES

Purchase of investment securities
Receipts from sale of investment securities
Purchase of property and equipment
Receipt from the sale of property and equipment
Purchase of intangible assets
Receipt from the sale of intangible assets
Purchase of investment properties
Receipt from the sale of investment properties
Interest received
Dividend received
Net cash used in investing activities

164
CASH FLOWS FROM FINANCING ACTIVITIES
Receipt from issue of debt securities
Repayment of debt securities
Receipt from issue of subordinated liabilities
Repayment of subordinated liabilities
Receipt from issue of shares
Dividends paid
Interest paid
Other receipt/payment
Net cash from financing activities

Net increase (decrease) in cash and cash equivalents

Cash and cash equivalents at Sawan 1, 20…….
Effect of exchange rate fluctuations on cash and cash equivalents held
Cash and cash equivalents at Asar end 20…..

165
 Name of the Bank or Financial Institution
Notes to the consolidated financial statements

for the year

ended……Asar……..

1 Reporting entity
General and background information of Bank or Financial Institution and its subsidiary. This
shall also include the principal activities and location of the head office of the reporting entity.

2 Basis of Preparation
2.1 Statement of compliance
2.2 Reporting period and approval of financial statements
2.3 Functional and presentation currency
2.4 Use of Estimates, assumptions and judgments
2.5 Changes in Accounting policies
2.6 New standards issued but not yet effective
2.7 New Standards and interpretation not adopted
2.8 Discounting

3 Significant Accounting Policies

3.1 Basis of Measurement
3.2 Basis of consolidation
a. Business combination
b. non controlling interest (NCI)
c. Subsidiaries
d.Loss of Control
e. Special Purpose Entity (SPE)
f.Transaction elimination on consolidation
3.3 Cash andcash equivalent
3.4 Financial assets and financial liabilities
Recognition
Classification
Measurement
De-recognition
Determination of fair value
Impairment
3.5 Trading assets
3.6 Derivatives assets and derivative liabilities
3.7 Property and Equipment
3.8 Goodwill Intangible assets

166
3.9 Investment Property
3.10 Income tax
Current Tax
Deferred Tax
3.11 Deposits, debt securities issued and subordinated liabilities
3.12 Provisions
3.13 Revenue Recognition
Interest income
Fee and commission income
Dividend income
Net trading income
Net income from other financial instrument at fair value through Profit or Loss
3.14 Interest expense
3.15 Employees Benefits
3.16 Leases
3.17 Foreign Currency translation
3.18 Financial guarantee and loan commitment
3.19 Share capital and reserves
3.20 Earnings per share including diluted
3.21 Segment reporting

167
Cash and cash equivalent 4.1
Group Bank
Current Previous Current Previous
Year Year Year Year
Cash in hand
Balances with B/FIs
Money at call and short notice
Other
Total

Due from Nepal Rastra Bank 4.2

Group Bank
Current Previous Current Previous
Year Year Year Year
Statutory balances with NRB
Securities purchased under resale agreement
Other deposit and receivable from NRB
Total

Placements with Bank and Financial Institutions 4.3

Group Bank
Current Previous Current Previous
Year Year Year Year
Placement with domestic B/FIs
Placement with foreign B/FIs
Less: Allowances for impairment
Total

Derivative financial instruments 4.4

Group Bank
Current Previous Current Previous
Year Year Year Year
Held for trading
Interest rate swap
Currency swap
Forward exchange contract
Others
Held for risk management
Interest rate swap
Currency swap
Forward exchange contract
Other
Total

168
Other trading assets 4.5
Group Bank
Current Previous Current Previous
Year Year Year Year
Treasury bills
Government bonds
NRB Bonds
Domestic Corporate bonds
Equities
Other
Total
Pledged
Non-pledged

Loan and advances to B/FIs 4.6

Group Bank
Current Previous Current Previous
Year Year Year Year
Loans to microfinance institutions
Other
Less: Allowances for impairment
Total

4.6.1: Allowances for impairment

Balance at Sawan 1
Impairment loss for the year:
Charge for the year
Recoveries/reversal
Amount written off
Balance at Asar end

Loans and advances to customers 4.7

Group Bank
Current Previous Current Previous
Year Year Year Year
Loan and advances measured at amortized cost
Less: Impairment allowances
Collective impairment
Individual impairment
Net amount
Loan and advances measured at
FVTPL
Total

169
4.7.1: Analysis of loan and advances - By Product
Group Bank
Current Previous Current Previous
Year Year Year Year
Product
Term loans
Overdraft
Trust receipt/Import loans
Demand and other working capital loans
Personal residential loans
Real estate loans
Margin lending loans
Hire purchase loans
Deprived sector loans
Bills purchased
Staff loans
Other
Sub total
Interest receivable
Grand total

4.7.2: Analysis of loan and advances - By Currency

Group Bank
Current Previous Current Previous
Year Year Year Year
Nepalese rupee
Indian rupee
United State dollar
Great Britain pound
Euro
Japanese yen
Chinese Yuan
Other
Total

4.7.3: Analysis of loan and advances - By Collateral

Group Bank
Current Previous Current Previous
Year Year Year Year
Secured
Movable/immovable assets
Gold and silver
Guarantee of domestic B/FIs
Government guarantee
Guarantee of international rated bank
Collateral of export document
Collateral of fixed deposit receipt

170
 Collateral of Government securities
Counter guarantee
Personal guarantee
Other collateral
Subtotal
Unsecured
Grant Total

4.7.4: Allowances for impairment

Group Bank
Current Previous Current Previous
Year Year Year Year
Specific allowances for impairment
Balance at Sawan 1
Impairment loss for the year:
Charge for the year
Recoveries/reversal during the year
Write-offs
Exchange rate variance on foreign currency impairment
Other movement
Balance at Asar end

Collective allowances for impairment

Balance at Sawan 1
Impairment loss for the year:
Charge/(reversal) for the year
Exchange rate variance on foreign currency impairment
Other movement
Balance at Asar end
Total allowances for impairment

Investment securities 4.8

Group Bank
Current Previous Current Previous
Year Year Year Year
Investment securities measured at amortized cost
Investment in equity measured at FVTOCI
Total

171
4.8.1: Investment securities measured at amortized cost
Group Bank
Current Previous Current Previous
Year Year Year Year
Debt securities
Government bonds
Government treasury bills
Nepal Rastra Bank bonds
Nepal Rastra Bank deposits instruments
Other
Less: specific allowances for impairment
Total

4.8.2: Investment in equity measured at fair value through other comprehensive income
Group Bank
Current Previous Current Previous
Year Year Year Year
Equity instruments
Quoted equity securities
Unquoted equity securities
Total

4.8.3: Information relating to investment in equities

Group Bank
Previous
Current Year Year Current Year Previous Year
Fair
Fair Fair Fair
Cost Valu Cost Cost Cost
Value Value Value
e
Investment in quoted equity
…………………………………….Ltd.
…………shares of Rs. …….each
…………………………………….Ltd.
…………shares of Rs. …….each
Investment in unquoted equity
…………………………………….Ltd.
…………shares of Rs. …….each
…………………………………….Ltd.
…………shares of Rs. …….each
Total

172
 Current tax assets 4.9
Group Bank
Current Previous Current Previous
Year Year Year Year
Current tax assets
Current year income tax assets
Tax assets of prior periods
Current tax liabilities
Current year income tax liabilities
Tax liabilities of prior periods
Total

Investment in subsidiaries 4.10

Bank
Current Previous
Year Year
Investment in quoted subsidiaries
Investment in unquoted subsidiaries
Total investment
Less: Impairment allowances
Net carrying amount

4.10.1: Investment in quoted subsidiaries

Bank
Current Previous
Year Year
Fair Fair
Cost Cost
Value Value
…………………………………….Ltd.
…………shares of Rs. …….each
…………………………………….Ltd.
…………shares of Rs. …….each

Total

4.10.2: Investment in unquoted subsidiaries

Bank
Current Previous
Year Year
Fair Fair
Cost Cost
Value Value
…………………………………….Ltd.
…………shares of Rs. …….each
…………………………………….Ltd.
…………shares of Rs. …….each

173
Total

4.10.3: Information relating to subsidiaries of the Bank

Bank
Percentage of ownership held by
the Bank
Current Previous
Year Year
…………………………………….Ltd.
…………………………………….Ltd.
…………………………………….Ltd.
…………………………………….Ltd.

Group
Current Year
...Ltd …Ltd. …Ltd …Ltd.
Equity interest held by NCI (%)
Profit/(loss) allocated during the year
Accumulated balances of NCI as on Asar end……..
Dividend paid to NCI

Previous Year
...Ltd …Ltd. …Ltd …Ltd.
Equity interest held by NCI (%)
Profit/(loss) allocated during the year
Accumulated balances of NCI as on Asar end……..
Dividend paid to NCI

Investment in associates
Group
Current Previous Current
Year Year Year
Investment in quoted associates
Investment in unquoted associates
Total investment
Less: Impairment allowances
Net carrying amount

174
4.11.1: Investment in quoted associates
Group Bank
Previous
Current Year Previous Year Current Year Year
Fair
Fair Fair Fair
Cost Cost Valu Cost Cost
Value Value Value
e
…………………………….Ltd.
…………shares of Rs. …….each
…………………………….Ltd.
…………shares of Rs. …….each
Total

4.11.2: Investment in unquoted

associates
Group Bank
Previous
Current Year Previous Year Current Year Year
Fair
Fair Fair Fair
Cost Cost Valu Cost Cost
Value Value Value
e
………………………….Ltd.
…………shares of Rs. …….each

…………………………….Ltd.
…………shares of Rs. …….each

Total

4.11.3: Information relating to associates of the Bank

Group Bank
Percentage of Percentage of
ownership held by the ownership held by the
Bank Bank
Current Previous Current Previous
Year Year Year Year
…………………………………….Ltd.
…………………………………….Ltd.
…………………………………….Ltd.
…………………………………….Ltd.

175
4.11.4: Equity value of associates
Group
Current Previous
Year Year
…………………………………….Ltd.
…………………………………….Ltd.
Total

Investment properties 4.12

Group Bank
Current Previous Current Previous
Year Year Year Year
Investment properties measured at fair
value
Balance as on Sawan 1, ……..
Addition/disposal during the year
Net changes in fair value during the year
Adjustment/transfer
Net amount

Investment properties measured at

cost
Balance as on Sawan 1, ……..
Addition/disposal during the year
Adjustment/transfer
Accumulated depreciation
Accumulated impairment loss
Net amount
Total

4.13
Property and Equipment

Group
Computer &

Furniture &
Accessories

Equipment
Machinery

Total Asar

Total Asar
Properties
Leasehold

End 20X1
& Others

end 20X2
Building

Vehicles

Fixture
Land

Particulars

Cost
As on Sawan 1, 20X0
Addition during the Year
Acquisition
Capitalization
Disposal during the year
Adjustment/Revaluation
Balance as on Asar end 20X1
Addition during the Year
Acquisition
Capitalization

176
Disposal during the year
Adjustment/Revaluation
Balance as on Asar end 20X2
Depreciation and Impairment
As on Sawan 1, 20X0
Depreciation charge for the Year
Impairment for the year
Disposals
Adjustment
As on Asar end 20X1
Impairment for the year
Depreciation charge for the Year
Disposals
Adjustment
As on Asar end 20X2
Capital Work in Progress
Net Book Value
As on Asar end 20X0
As on Asar end 20X1
As on Asar end 20X2

Bank

Accessories

Equipment
Machinery

Total Asar
Asar 20X2
Properties

Computer
Leasehold

Total 31st
& Fixture

End 20X1
Furniture

& Others
Building

Vehicles
Land

&
Particulars

Cost
As on Sawan 1, 20X0
Addition during the Year
Acquisition
Capitalization
Disposal during the year
Adjustment/Revaluation
Balance as on Asar end 20X1
Addition during the Year
Acquisition
Capitalization
Disposal during the year
Adjustment/Revaluation
Balance as on Asar end 20X2
Depreciation and Impairment
As on Sawan 1, 20X0
Depreciation charge for the Year
Impairment for the year
Disposals
Adjustment
As on Asar end 20X1
Impairment for the year
Depreciation charge for the Year
Disposals
Adjustment
As on Asar end 20X2
Capital Work in Progress
Net Book Value
As on Asar end 20X0
As on Asar end 20X1
As on Asar end 20X2

177
Goodwill and Intangible Assets 4.14
Group
Software Total Total
Particulars Goodwill Purchased Developed Other Asar end Asar end
20X2 20X1
Cost
As on Sawan 1, 20X0
Addition during the Year
Acquisition
Capitalization
Disposal during the year
Adjustment/Revaluation
Balance as on Asar end 20X1
Addition during the Year
Acquisition
Capitalization
Disposal during the year
Adjustment/Revluation
Balance as on Asar end 20X2
Amortization and Impairment
As on Sawan 1, 20X0
Amortization charge for the Year
Impairment for the year
Disposals
Adjustment
As on Asar end 20X1
Amortization charge for the Year
Impairment for the year
Disposals
Adjustment
As on Asar end 20X2
Capital Work in Progress
Net Book Value
As on Asar end 20X0
As on Asar end 20X1
As on Asar end 20X2

Bank
Software Total Total
Particulars Goodwill Purchased Developed Other Asar end Asar end
20X2 20X1
Cost
As on Sawan 1, 20X0
Addition during the Year
Acquisition
Capitalization
Disposal during the year
Adjustment/Revaluation
Balance as on Asar end 20X1
Addition during the Year
Acquisition
Capitalization
Disposal during the year
Adjustment/Revluation
Balance as on Asar end 20X2
Amortization and Impairment
As on Sawan 1, 20X0
Amortization charge for the Year
Impairment for the year
Disposals

178
Adjustment
As on Asar end 20X1
Amortization charge for the Year
Impairment for the year
Disposals
Adjustment
As on Asar end 20X2
Capital Work in Progress
Net Book Value
As on Asar end 20X0
As on Asar end 20X1
As on Asar end 20X2

Deferred Tax 4.15

Group Bank
Current Year Current Year
Liabilities

Liabilities
(Liabilitie

(Liabilitie
Deferred

Deferred

Deferred

Deferred

Deferred

Deferred
Assets/

Assets/
Assets

Assets
Tax

Tax

Tax

Tax

Tax

Tax
Net

Net
s)

s)
Deferred tax on temporary differences on following items
Loan and Advance to B/FIs
Loans and advances to customers
Investment properties
Investment securities
Property & equipment
Employees' defined benefit plan
Lease liabilities
Provisions
Other temporary differences
Deferred tax on temporary differences
Deferred tax on carry forward of unused tax losses
Deferred tax due to changes in tax rate
Net Deferred tax asset/(liabilities) as on year end of ……..
Deferred tax (asset)/liabilities as on sawan 1, ……..
Origination/(Reversal) during the year

Deferred tax expense/(income) recognized in profit or loss

Deferred tax expense/(income) recognized in other comprehensive income
Deferred tax expense/(income) recognized in directly in equity

179
 Previous Year Previous Year

Liabilities

Liabilities
(Liabilitie

(Liabilitie
Deferred

Deferred

Deferred

Deferred

Deferred

Deferred
Assets/

Assets/
Assets

Assets
Tax

Tax

Tax

Tax

Tax

Tax
Net

Net
s)

s)
Deferred tax on temporary differences on following items
Loan and Advance to B/FIs
Loans and advances to customers
Investment properties
Investment securities
Property & equipment
Employees' defined benefit plan
Lease liabilities
Provisions
Other temporary differences
Deferred tax on temporary differences
Deferred tax on carry forward of unused tax losses
Deferred tax due to changes in tax rate
Net Deferred tax asset/(liabilities) as on year end of ……..
Deferred tax (asset)/liabilities as on sawan 1, ……..
Origination/(Reversal) during the year

Deferred tax expense/(income) recognized in profit or loss

Deferred tax expense/(income) recognized in other comprehensive income
Deferred tax expense/(income) recognized in directly in equity

Other assets 4.16

Group Bank
Current Previous Current Previous
Year Year Year Year
Assets held for sale
Other non banking assets
Bills receivable
Accounts receivable
Accrued income
Prepayments and deposit
Income tax deposit
Deferred employee expenditure
Other
Total

180
Due to Bank and Financial Institutions 4.17
Group Bank
Previous Current Previous
Current Year Year Year Year
Money market deposits
Interbank borrowing
Other deposits from BFIs
Settlement and clearing
accounts
Other deposits from BFIs
Total

Due to Nepal Rastra Bank 4.18

Group Bank
Previous Current Previous
Current Year Year Year Year
Refinance from NRB
Standing Liquidity Facility
Lender of last report facility from NRB
Securities sold under
repurchase agreements
Other payable to NRB
Total

Derivative financial
instruments 4.19
Group Bank
Previous Current Previous
Current Year Year Year Year
Held for trading
Interest rate swap
Currency swap
Forward exchange contract
Others
Held for risk management
Interest rate swap
Currency swap
Forward exchange contract
Other
Total

181
Deposits from customers 4.20
Group Bank
Previous Current Previous
Current Year Year Year Year
Institutions customers:
Term deposits
Call deposits
Current deposits
Other
Individual customers:
Term deposits
Saving deposits
Current deposits
Other
Total

4.20.1: Currency wise analysis of deposit from customers

Group Bank

Nepalese rupee
Indian rupee
United State dollar
Great Britain pound
Euro
Japenese yen
Chinese yuan
Other
Total

Borrowing 4.21
Group Bank
Previous Current Previous
Current Year Year Year Year
Domestic Borrowing
Nepal Government
Other Institutions
Other
Sub total
Foreign Borrowing
Foreign Bank and Financial
Institutions
Multilateral Development
Banks
Other Institutions
Sub total
Total

182
Provisions 4.22
Group Bank
Previous Current Previous
Current Year Year Year Year
Provisions for redundancy
Provision for restructuring
Pending legal issues and tax
litigation
Onerous contracts
Other

4.21.1: Movement in provision

Group Bank
Previous Current Previous
Current Year Year Year Year
Balance at Sawan 1
Provisions made during the
year
Provisions used during the year
Provisions reversed during the
year
Unwind of discount
Balance at Asar end

Other liabilities 4.23

Group Bank
Previous Current Previous
Current Year Year Year Year
Liability for employees defined benefit obligations
Liability for long-service leave
Short-term employee benefits
Bills payable
Creditors and accruals
Interest payable on deposit
Interest payable on borrowing
Liabilities on deferred grant
income
Unpaid Dividend
Liabilities under Finance Lease
Employee bonus payable
Other
Total

183
4.22.1: Defined benefit obligations
Group Bank

The amounts recognized in the statement of financial position are as follows:

Previous Current Previous
Current Year Year Year Year
Present value of unfunded
obligations
Present value of funded
obligations
Total present value of
obligations
Fair value of plan assets
Present value of net obligations
Recognized liability for defined benefit obligations

4.22.2: Plan assets

Group Bank
Plan assets comprise
Previous Current Previous
Current Year Year Year Year
Equity securities
Government bonds
Bank deposit
Other
Total
Actual return on plan assets

4.22.3: Movement in the present value of defined benefit obligations

Group Bank
Previous Current Previous
Current Year Year Year Year
Defined benefit obligations at Sawan 1
Actuarial losses
Benefits paid by the plan
Current service costs and interest
Defined benefit obligations at Asar end

4.22.4: Movement in the fair value of plan assets

Group Bank
Previous Current Previous
Current Year Year Year Year
Fair value of plan assets at Sawan 1
Contributions paid into the plan
Benefits paid during the year
Actuarial (losses) gains
Expected return on plan assets
Fair value of plan assets at Asar end

184
4.22.5: Amount recognized in profit or loss
Group Bank
Previous Current Previous
Current Year Year Year Year
Current service costs
Interest on obligation
Expected return on plan assets
Total

4.22.6: Amount recognized in other comprehensive income

Group Bank
Previous Current Previous
Current Year Year Year Year
Actuarial (gain)/loss
Total

4.22.7: Actuarial assumptions

Group Bank
Previous Current Previous
Current Year Year Year Year
Discount rate
Expected return on plan asset
Future salary increase
Withdrawal rate

Debt securities issued 4.24

Group Bank
Previous Current Previous
Current Year Year Year Year
Debt securities issued designated as at fair value through profit or loss
Debt securities issued at
amortized cost
Total

Subordinated Liabilities 4.25 4.25

Group Bank
Previous Current Previous
Current Year Year Year Year
Redeemable preference shares
Irredeemable cumulative preference shares (liabilities component)
Other
Total

185
 4.26
Share capital
Group Bank
Previous Current Previous
Current Year Year Year Year
Ordinary shares
Convertible preference shares (equity component only)
Irredeemable preference shares (equity component only)
Perpetual debt (equity
component only)
Total

4.25.1: Ordinary shares

Bank
Current Previous
Year Year
Authorized Capital
………………….Ordinary share of Rs. 100
each

Issued capital
………………….Ordinary share of Rs. 100
each

Subscribed and paid up

capital
………………….Ordinary share of Rs. 100
each
Total

4.25.2: Ordinary share ownership

Bank
Current Year Previous Year
Percent Amount Percent Amount
Domestic ownership
Nepal Government
"A" class licensed institutions
Other licensed institutions
Other Institutions
Public
Other
Foreign ownership
Total

Note : Name of each shareholder alongwith their holding percentage who holds 0.5% or more share
shall be disclosed in above format.

186
Reserves 4.27
Group Bank
Previous Current Previous
Current Year Year Year Year
Statutory general reserve
Exchange equalization reserve
Corporate social responsibility reserve
Capital redemption reserve
Regulatory reserve
Investment adjustment reserve
Capital reserve
Assets revaluation reserve
Fair value reserve
Dividend equalization reserve
Actuarial gain
Special reserve
Other reserve
Total

Contingent liabilities and commitments 4.28

Group Bank
Current Previous Current Previous
Year Year Year Year
Contingent liabilities
Undrawn and undisbursed facilities
Capital commitment
Lease Commitment
Litigation
Total

4.28.1: Contingent liabilities

Group Bank
Current Previous Current Previous
Year Year Year Year
Acceptance and documentary credit
Bills for collection
Forward exchange contracts
Guarantees
Underwriting commitment
Other commitments
Total

187
4.28.2: Undrawn and undisbursed facilities

Group Bank
Current Previous Current Previous
Year Year Year Year
Undisbursed amount of loans
Undrawn limits of overdrafts
Undrawn limits of credit cards
Undrawn limits of letter of credit
Undrawn limits of guarantee
Total

4.28.3: Capital commitments

Capital expenditure approved by relevant authority of the bank but provision has not been made
in financial statements

Group Bank
Current Previous Current Previous
Year Year Year Year
Capital commitments in relation to Property and Equipment
Approved and contracted for
Approved but not contracted for
Sub total

Capital commitments in relation to

Intangible assets
Approved and contracted for
Approved but not contracted for
Sub total
Total

4.28.4: Lease commitments

Group Bank
Current Previous Current Previous
Year Year Year Year
Operating lease commitments
Future minimum lease payments under non cancellable operating lease, where the bank is
lessee
Not later than 1 year
Later than 1 year but not later than 5 years
Later than 5 years
Sub total

Finance lease commitments

Future minimum lease payments under non cancellable operating lease, where the bank is
lessee
Not later than 1 year

188
 Later than 1 year but not later than 5 years
Later than 5 years
Sub total
Grand total

4.28.5: Litigation

Explanatory paragraphs are required for litigation contingent liabilities as per their own case of
each bank

Interest income 4.29

Bank Group
Current Previous Current Previous
Year Year Year Year
Cash and cash equivalent
Due from Nepal Rastra Bank
Placement with bank and financial institutions
Loan and advances to bank and financial institutions
Loans and advances to customers
Investment securities
Loan and advances to staff
Other
Total interest income

Interest expense 4.30

Bank Group
Current Previous Current Previous
Year Year Year Year
Due to bank and financial institutions
Due to Nepal Rastra Bank
Deposits from customers
Borrowing
Debt securities issued
Subordinated liabilities
Other
Total interest expense

Fees and Commission Income 4.31

Bank Group
Current Previous Current Previous
Year Year Year Year
Loan administration fees
Service fees
Consortium fees
Commitment fees

189
DD/TT/Swift fees
Credit card/ATM issuance and
renewal fees
Prepayment and swap fees
Investment banking fees
Asset management fees
Brokerage fees
Remittance fees
Commission on letter of credit
Commission on guarantee contracts
issued
Commission on share
underwriting/issue
Locker rental
Other fees and commission income
Total fees and Commission
Income

Fees and commission expense 4.32

Bank Group
Current Previous Current Previous
Year Year Year Year
ATM management fees
VISA/Master card fees
Guarantee commission
Brokerage
DD/TT/Swift fees
Remittance fees and commission
Other fees and commission expense
Total fees and Commission
Expense

Net trading income 4.33

Bank Group
Current Previous Current Previous
Year Year Year Year
Changes in fair value of trading
assets
Gain/loss on disposal of trading
assets
Interest income on trading assets
Dividend income on trading assets
Gain/loss foreign exchange
transaction
Other
Net trading income

Other operating income 4.34

Bank Group

190
 Current Previous Current Previous
Year Year Year Year
Foreign exchange revaluation gain
Gain/loss on sale of investment
securities
Fair value gain/loss on investment properties
Dividend on equity instruments
Gain/loss on sale of property and
equipment
Gain/loss on sale of investment
property
Operating lease income
Gain/loss on sale of gold and silver
Other
Total

Impairment charge/(reversal) for loan and other losses 4.35

Bank Group
Current Previous Current Previous
Year Year Year Year
Impairment charge/(reversal) on loan and advances to B/FIs
Impairment charge/(reversal) on loan and advances to customer
Impairment charge/(reversal) on financial Investment
Impairment charge/(reversal) on placement with banks and financial institutions
Impairment charge/(reversal) on property and equipment
Impairment charge/(reversal) on goodwill and intangible assets
Impairment charge/(reversal) on investment properties
Total

Personnel Expense 4.36

Bank Group
Current Previous Current Previous
Year Year Year Year
Salary
Allowances
Gratuity expense
Provident fund
Uniform
Training & development expense
Leave encashment
Medical
Insurance
Employees incentive
Cash-settled share-based payments
Pension expense
Finance expense under NFRSs
Other expenses related to staff

191
Subtotal
Employees bonus
Grand total

4.37
Other operating expense
Bank Group
Current Previous Current Previous
Year Year Year Year
Directors' fee
Directors' expense
Auditors' remuneration
Other audit related expense
Professional and legal expense
Office administration expense
Operating lease expense
Operating expense of investment
properties
Corporate social responsibility
expense
Onerous lease provisions
Other
Total

4.37.1 Office administration expense

Bank Group
Current Previous Current Previous
Year Year Year Year
Water and electricity
Repair and maintenance
(a) Building
(b) Vehicle
(c) Computer and accessories
(d) Office equipment and furniture
(e) Other
Insurance
Postage, telex, telephone, fax
Printing and stationery
News paper, books and journals
Advertisement
Donation
Security expense
Deposit and loan guarantee premium
Travel allowance and expense
Entertainment
Annual/special general meeting
expense
Other

192
(a) ………..
(b) ……….
Total

Depreciation & Amortization 4.38

Bank Group
Current Previous Current Previous
Year Year Year Year
Depreciation on property and
equipment
Depreciation on investment property
Amortization of intangible assets
Total

Non operating income 4.39

Bank Group
Current Previous Current Previous
Year Year Year Year
Recovery of loan written off
Other income
Total

Non operating expense 4.40

Bank Group
Current Previous Current Previous
Year Year Year Year
Loan written off
Redundancy provision
Expense of restructuring
Other expense
Total

Income tax expense 4.41

Bank Group
Current Previous Current Previous
Year Year Year Year
Current tax expense
Current year
Adjustments for prior years
Deferred tax expense
Origination and reversal of temporary differences

193
Changes in tax rate
Recognition of previously unrecognized tax losses
Total income tax expense

4.41.1: Reconciliation of tax expense and accounting profit

Bank Group
Current Previous Current Previous
Year Year Year Year
Profit before tax
Tax amount at tax rate of……….%
Add: Tax effect of expenses that are not deductible for tax purpose
Less: Tax effect on exempt income
Add/less: Tax effect on other items
Total income tax expense
Effective tax rate

194
 Statement of distributable profit or loss
For the year ended …...Asar 20…….
(As per NRB Regulation)
Bank
Current Previous
Year Year
Net profit or (loss) as per statement of profit or loss
Appropriations:
a. General reserve
b. Foreign exchange fluctuation fund
c. Capital redemption reserve
d. Corporate social responsibility fund
e. Employees' training fund
f. Other

Profit or (loss) before regulatory adjustment

Regulatory adjustment :
a. Interest receivable (-)/previous accrued interest received (+)
b. Short loan loss provision in accounts (-)/reversal (+)
c. Short provision for possible losses on investment (-)/reversal (+)
d. Short loan loss provision on Non Banking Assets (-)/reversal (+)
e. Deferred tax assets recognized (-)/ reversal (+)
f. Goodwill recognized (-)/ impairment of Goodwill (+)
g. Bargain purchase gain recognized (-)/reversal (+)
h. Actuarial loss recognized (-)/reversal (+)
i. Other (+/-)
Distributable profit or (loss)

195
5. Disclosure & Additional Information

5.1 Risk management

Credit risk
Market risk
Liquidityrisk
Fair value of financial assets and liabilities
5.2 Capital management

Bank or Financial Instituion shall disclose following information in regard of capital

management:
(i) Qualitative disclosures
Summary information of objectives, policies and processes for managing
capital, terms and conditions of the main features of all capital instruments,
especially in the case of innovative, complex or hybrid capital instruments.
(ii) Quantitative disclosures
1. Capital structure and capital adequacy
o Tier 1 capital and a breakdown of its components;
o Tier 2 capital and a breakdown of its components;
o Detailed information about the Subordinated Term Debts with
information on the outstanding amount, maturity, and amount raised
during the year and amount eligible to be reckoned as capital funds.
o Deductions from capitla;
o Total qualifying capitla;
o Capital adequacy ratio;
o Summary of the bank‟s internal approach to assess the adequacy of its
capital to support current and future activities, if applicable; and
o Summary of the terms, conditions and main features of all capital
instruments, especially in case of subordinated term debts including
hybrid capital instruments.
2. Risk exposures
o Risk weighted exposures for Credit Risk, Market Risk and Operational
Risk;
o Risk Weighted Exposures under each of 11 categories of Credit Risk;
o Total risk weighted exposure calculation table;
o Amount of NPAs (both Gross and Net)

(iii) Compliance with external requirement

Whether during the period it complied with any externally imposed capital
requirements to which it is subject and the consequences of such non-
compliance in case the institution has not complied with those requirements.
5.3 Classification of financial assets and financial liabilities

196
5.4 Operating Segment Information
1. General information
(a) Factors that management used to identify the entity‟s reportable segments
(b) Description of the types of products and services from which each reportable segment
derives its revenues
2. Information about profit or loss, assets and liabilities
All
Particulars Reportable Reportable Reportable …….. Total
Segment 1 Segment 2 Segment 3 Other

(a) Revenues from external customers

(b) Intersegment revenues
(c) Net Revenue
(d) Interest revenue
(e) Interest expense
(f) Net interest revenue(b)
(g) Depreciation and amortisation
(h) Segment profit /(loss)
Entity‟s interest in the profit or
loss of associates accounted for
(i) using equity method
(j) Other material non-cash items:
……….
……….
……….
(k) Impairment of assets
(l) Segment assets
(m) Segment liabilities

An entity shall disclose the following about each reportable segment if the specified amounts
are included in the measure of segment assets reviewed by the chief operating decision maker or
are otherwise regularly provided to the chief operating decision maker.
(a) Investment in associates accounted for by the equity method
(b) Amounts of additions to non-current assets other than financial instruments, deferred tax
assets, post-employment benefit assets and rights arising under insurance contracts.

3. Measurement of operating segment profit or loss, assets and liabilities

(a) Basis of accounting for any transactions between reportable segments.
(b) Nature of any differences between the measurements of the reportable segments‟ profits
or losses and the entity‟s profit or loss before income tax.
(c) Nature of any differences between the measurements of the reportable segments‟ assets
and the entity‟s asset.
(d) Nature of any changes from prior periods in the measurement methods used to determine
reported segment profit or loss and the effect, if any, and
(e) Nature and effect of any asymmetrical allocations to reportable segments.

197
4. Reconciliations of reportable segment revenues, profit or loss, assets and liabilities
(a) Revenue
Total revenues for reportable segments xxxx
Other revenues xxxx
Elimination of intersegment revenues (xxxx)
Entity’s revenues xxxx

(b) Profit or loss

Total profit or loss for reportable segments xxxx
Other profit or loss xxxx
Elimination of intersegment profits (xxxx)
Unallocated amounts:
………… xxxx
………… (xxxx)
Profit before income tax xxxx

(c) Assets
Total assets for reportable segments xxxx
Other assets xxxx
Unallocated amounts (xxxx)
Entity’s assets xxxx

(d) Liabilities
Total liabilities for reportable segments xxxx
Other liabilities xxxx
Unallocated liabilities (xxxx)
Entity’s liabilities xxxx

5. Information about products and services

Revenue from each type of product and services described in point no. 1(b) above
(a) …………. xxxx
(b) ………….. xxxx
(c) …………… xxxx

6. Information about geographical areas

Revenue from following geographical areas
(a) Domestic xxxx
Province 1 xxxx
Province 2 xxxx
Province 3 xxxx
Province 4 xxxx
Province 5 xxxx
Province 6 xxxx
Province 7 xxxx
(b) Foreign xxxx
Total xxxx

198
 7. Information about major customers
Information about the extent of its reliance on its major customers, if revenue from a
single external customer amounts to 10 percent or more of the entity‟s revenue.
Particular Revenue Segment
Customer 1* xxxx Segment 1
Customer 2* xxxx Segment 3
……… xxxx Segment 2
Total xxxx
* The entity does not need to disclose the name of the customer

5.5 Share options and share based payment

5.6 Contingent liabilities and commitment
5.7 Related parties disclosures
5.8 Merger and acquisition
5.9 Additional disclosures of non consolidated entities
5.10 Events after reporting date.

5.11 Disclosure effect of transition from previous GAAP to NFRSs

1. Reconciliation of equity

As at As at
01.04.2073 31.03.2074
Explanato
ry Note *

(End of last
(Date of period presented
Transition) under previous
GAAP)
Total equity under Previous GAAP
Adjustments under NFRSs:
Impairment on loan and advances
Fair value & employees benefit accounting of staff loan
Lease accounting
Measurement of investment securities at fair value
Revaluation of property & equipment
Recognition of investment property
Amortisation of debt securities issued
Deferred tax
Defined benefit obligation of employees
Goodwill/Bargain purchase gain
Interest income
Other
…….
Total Adjustment to equity

Total Equity under NFRSs

* Explanatory note is required for each line item presented in adjustment on which transition effect
has been arisen

199
2. Reconciliation of profit or loss

For the year ended

31.03.2074
Explanatory (the latest period presented
Note* under previous GAAP)
Profit/(Loss) for the year
Previous GAAP
Adjustments under NFRSs:
Interest income
Impairment of loan and advances
Employees benefit amortisation under staff loan
Defined benefit obligation of employee
Operating lease expense
Amortisation expense of debt securities
Other operating income
Interest expense
Depreciation & Amortisation
Other
……….
……….
Total Adjustment to profit or loss

Profit or loss under NFRSs

Other Comprehensive Income
Total Comprehensive income under NFRSs

* Explanatory note is required for each line item presented in adjustment on which transition effect
has been arisen

3. Effect of NFRSs adoption for the statement of financial position

As at 01.04.2073
(Date of Transition)
Transition
As at 31.03.2074
(End of last period
presented under previous
GAAP)
Cumulativ

Transition
Explanato

e Effect of
to NFRSs

to NFRSs
statement of
Previous

Previous
ry Note*

Effect of

Amount

NFRSs
GAAP

GAAP
Financial

as per
Opening

Position
NFRSs

Particulars

Assets
Cash and cash equivalent
Due from Nepal Rastra Bank
Placement with Bank and Financial Institutions
Derivative financial instruments
Other trading assets
Loan and advances to B/FIs
Loans and advances to customers

200
Investment securities
Current tax assets
Investment in susidiaries
Investment in associates
Investment property
Property and equipment
Goodwill and Intangible assets
Deferred tax assets
Other assets
Total Assets

Liabilities
Due to Bank and Financial Instituions
Due to Nepal Rastra
Bank
Derivative financial instruments
Deposits from customers
Borrowing
Current Tax Liabilities
Provisions
Deferred tax liabilities
Other liabilities
Debt securities issued
Subordinated Liabilities
Total liabilities
Equity
Share capital
Share premium
Retained earnings
Reserves
Total equity attributable to equity holders
Non-controlling interest
Total equity
Total liabilities and
equity

* Explanatory note is required for each line item which has been impacted by transition

201
4. Effect of NFRSs adoption for statement of profit or loss and other comprehensive
income

Explanatory Note*
For the year ended 31.03.2074
(the latest period presented under
previous GAAP)

Transitio
Previous

Effect of

Amount
NFRSs

NFRSs
GAAP

as per
n to
Particulars

Interest income
Interest expense
Net interest income
Fee and commission income
Fee and commission expense
Net fee and commission income
Net interest, fee and commission income

Net trading income

Other operating income
Total operating income
Impairment charge/(reversal) for loans
and other losses
Net operating income

Operating expense
Personnel expenses
Other operating expenses
Depreciation & Amortisation
Operating Profit
Non operating income
Non operating expense
Profit before income tax
Income tax expense
Current Tax
Deferred Tax
Profit for the year
Other comprehensive income
Total Comprehensive

* Explanatory note is required for each line item presented in adjustment on which transition effect
has been arisen

202
5. Effect of NFRSs adoption for statement of cash flows

For the year ended 31.03.2074

(the latest period presented under

Explanatory
previous GAAP)

Note*
Effect of Amount
Previou
Particulars Transition as per
s GAAP
to NFRSs NFRSs

Net cash flows from operating activities

Net cash flows from investing activities
Net cash flows from financing activities
Net increase/(decrease) in cash and cash equivalent

Cash and cash equivalent at the beginning of the period

Cash and cash equivalent at the end of the period
* Explanatory note is required for each line item

203
 Format of Interim Financial Statements

Format of Interim Financial Statements to be published in News Paper

…………………………………... Ltd.
Condensed Consolidated Statement of Financial Position
As on Quarter ended …… …………. 20…..
Group Bank
This Immediate This Immediate
Assets Quarter Previous Year Quarter Previous Year
Ending Ending Ending Ending
Cash and cash equivalent
Due from Nepal Rastra Bank
Placement with Bank and Financial Institutions
Derivative financial instruments
Other trading assets
Loan and advances to B/FIs
Loans and advances to customers
Investment securities
Current tax assets
Investment in subsidiaries
Investment in associates
Investment property
Property and equipment
Goodwill and Intangible assets
Deferred tax assets
Other assets
Total Assets
Liabilities
Due to Bank and Financial Institutions
Due to Nepal Rastra Bank
Derivative financial instruments
Deposits from customers
Borrowing
Current Tax Liabilities
Provisions
Deferred tax liabilities
Other liabilities
Debt securities issued
Subordinated Liabilities
Total liabilities
Equity
Share capital
Share premium
Retained earnings
Reserves
Total equity attributable to equity holders
Non-controlling interest
Total equity
Total liabilities and equity

204
 …………………………………... Ltd.
Condensed Consolidated Statement of Profit or Loss
For the Quarter ended …… …………. 20…..
Group Bank
Current Year Previous Year Current Year Previous Year
Corresponding Corresponding
Particulars Up to Up to Up to Up to
This This This This This This This This
Quarter Quarter Quarter Quarter Quarter Quarter Quarter Quarter
(YTD) (YTD) (YTD) (YTD)
Interest income
Interest expense
Net interest income
Fee and commission income
Fee and commission expense
Net fee and commission income
Net interest, fee and commission
income
Net trading income
Other operating income
Total operating income
Impairment charge/(reversal) for loans
and other losses
Net operating income
Operating expense
Personnel expenses
Other operating expenses
Depreciation & Amortization
Operating Profit
Non operating income
Non operating expense
Profit before income tax
Income tax expense
Current Tax
Deferred Tax
Profit/(loss) for the period

Condensed Consolidated Statement of Comprehensive Income

Profit/(loss) for the period

Other Comprehensive Income
Total Comprehensive Income
Basic earnings per share
Diluted earnings per share

Profit attributable to:

Equity holders of the Bank
Non-controlling interest
Total

205
 Ratios as per NRB Directive
Group Bank
Particulars Current Year Previous Year Current Year Previous Year
Corresponding Corresponding
Up to Up to Up to
Up to This
This This This This This This This
Quarter
Quarter Quarter Quarter Quarter Quarter Quarter Quarter
(YTD)
(YTD) (YTD) (YTD)
Capital fund to RWA
Non-performing loan (NPL) to total loan
Total loan loss provision to Total NPL
Cost of Funds
Credit to Deposit Ratio
Base Rate
Interest Rate Spread

Note: Bank and financial institutions shall clearly mention in the interim financial report published in news paper that detailed
interim report has been published in their website.

Details about the distributable profit

Net Profit for the period end …… quarter XXXXX
1. Appropriations
1.1 Profit required to be appropriated to: XXXXX
a. General Reserve xxxx
b. Capital Redemption Reserve xxxx
c. Exchange Fluctuation Fund xxxx
d. CSR Fund xxxx
e. Employees Training Fund xxxx
f. Other xxxx
1.2 Profit required to be transfered to Regulatory Reserve: XXXXX
a. Transferred to Regulatory Reserve xxxxx
b. Transferred from Regulatory Reserve (xxxx)
Net Profit for the period end ……quarter available for distribution XXXXX

Disclosure as per other regulatory requirement

206
 Format of Interim Financial Statements to be Uploaded on Website
…………………………………... Ltd.
Condensed Consolidated Statement of Financial Position
As on Quarter ended …… …………. 20…..
Group Bank
This Immediate This Immediate
Assets Quarter Previous Year Quarter Previous Year
Ending Ending Ending Ending
Cash and cash equivalent
Due from Nepal Rastra Bank
Placement with Bank and Financial Institutions
Derivative financial instruments
Other trading assets
Loan and advances to B/FIs
Loans and advances to customers
Investment securities
Current tax assets
Investment in subsidiaries
Investment in associates
Investment property
Property and equipment
Goodwill and Intangible assets
Deferred tax assets
Other assets
Total Assets
Liabilities
Due to Bank and Financial Institutions
Due to Nepal Rastra Bank
Derivative financial instruments
Deposits from customers
Borrowing
Current Tax Liabilities
Provisions
Deferred tax liabilities
Other liabilities
Debt securities issued
Subordinated Liabilities
Total liabilities
Equity
Share capital
Share premium
Retained earnings
Reserves
Total equity attributable to equity holders
Non-controlling interest
Total equity
Total liabilities and equity

207
 …………………………………... Ltd.
Condensed Consolidated Statement of Profit or Loss
For the Quarter ended …… …………. 20…..

Group Bank
Current Year Previous Year Current Year Previous Year
Corresponding Corresponding
Particulars Up to Up to Up to Up to
This This This This This This This This
Quarter Quarter Quarter Quarter Quarter Quarter Quarter Quarter
(YTD) (YTD) (YTD) (YTD)
Interest income
Interest expense
Net interest income

Fee and commission income

Fee and commission expense
Net fee and commission income
Net interest, fee and commission
income
Net trading income
Other operating income
Total operating income
Impairment charge/(reversal) for loans
and other losses
Net operating income

Operating expense
Personnel expenses
Other operating expenses
Depreciation & Amortization
Operating Profit
Non operating income
Non operating expense
Profit before income tax
Income tax expense
Current Tax
Deferred Tax
Profit for the period

208
Statement of Comprehensive Income
Group Bank
Current Year Previous Year Current Year Previous Year
Corresponding Corresponding
Particulars Up to Up to Up to Up to
This This This This This This This This
Quarter Quarter Quarter Quarter Quarter Quarter Quarter Quarter
(YTD) (YTD) (YTD) (YTD)
Profit or loss for the period
Other comprehensive income
a) Items that will not be reclassified to profit or loss
-Gains/(losses) from investments in equity instruments measured at fair value
-Gain/(loss) on revaluation
-Actuarial gain/loss on defined benefit plans
-Income tax relating to above items
Net other compressive income that will not be reclassified to profit or loss
b) Items that are or may be reclassified to profit or loss
-Gains/(losses) on cash flow hedge
-Exchange gains/(losses) (arising from translating financial assets of foreign operation)
-Income tax relating to above items
Net other compressive income that are or may be reclassified to profit or loss
c) Share of other comprehensive income of associate accounted as per equity method
Other comprehensive income for the period, net of income tax
Total Comprehensive Income for the period

Profit attributable to:

Equity holders of the Bank
Non-controlling interest
Total

Earnings per share

Basic earnings per share
Annualized Basic Earnings Per Share
Diluted earnings per share

Ratios as per NRB Directive

Group Bank
Particulars Current Year Previous Year Current Year Previous Year
Corresponding Corresponding
Up to Up to Up to
Up to This
This This This This This This This
Quarter
Quarter Quarter Quarter Quarter Quarter Quarter Quarter
(YTD)
(YTD) (YTD) (YTD)
Capital fund to RWA
Total loan loss provision to Total NPL
Cost of Funds
Credit to Deposit Ratio
Base Rate
Interest Rate Spread

209
 …………………………………Ltd.
Condensed Consolidated Statement of Changes in Equity
For the Period (…………. to…………) ended …….. ………... 20…….
Group
Attributable to equity holders of the Bank

controlling
equalizatio

interest
Revaluatio
Fair value
Regulator
Exchange

n reserve

y reserve

n reserve
premium

Retained

Non-
Total

General

earning
reserve

reserve

reserve
Capital
Share

Share

Other

Total
equity

Balance at Sawan 1, 20X0

Profit for the period
Other Comprehensive income
Total comprehensive income
Contributions from and distributions to owners
Share issued
Share based payments
Dividends to equity holders
Bonus shares issued
Cash dividend paid
Other
Total contributions by and distributions
Balance at ………………... end 20…..
Balance at Sawan 1, 20X1
Profit for the period
Other Comprehensive income
Total comprehensive income
Contributions from and distributions to owners
Share issued
Share based payments

210
Dividends to equity holders
Bonus shares issued
Cash dividend paid
Other
Total contributions by and distributions
Balance at ………………... end 20…..

Bank
Attributable to equity holders of the Bank

Total equity
controlling
Regulatory
equalizatio

interest
Revaluatio
Fair value
Exchange

n reserve

n reserve
premium

Retained

Non-
General

earning
reserve

reserve

reserve

reserve
Capital
Share

Share

Other

Total
Balance at Sawan 1, 20X0
Profit for the period
Other Comprehensive income
Total comprehensive income
Contributions from and distributions to owners
Share issued
Share based payments
Dividends to equity holders
Bonus shares issued
Cash dividend paid
Other
Total contributions by and distributions
Balance at ………………... end 20…..

211
Balance at Sawan 1, 20X1
Profit for the period
Other Comprehensive income
Total comprehensive income
Contributions from and distributions to owners
Share issued
Share based payments
Dividends to equity holders
Bonus shares issued
Cash dividend paid
Other
Total contributions by and distributions
Balance at ………………... end 20…..

212
 ………………… Ltd.
Condensed Consolidated Statement of cash flows
For the Period (…………. to…………) ended …….. ………... 20…….
Group Bank
Corresponding Corresponding
Up to Up to
Previous Year Previous Year
This This
Up to this Up to this
Quarter Quarter
Quarter Quarter

CASH FLOWS FROM OPERATING ACTIVITIES

Interest received
Fees and other income received
Divided received
Receipts from other operating activities
Interest paid
Commission and fees paid
Cash payment to employees
Other expense paid
Operating cash flows before changes in operating assets and
liabilities

(Increase)/Decrease in operating assets

Due from Nepal Rastra Bank
Placement with bank and financial institutions
Other trading assets
Loan and advances to bank and financial institutions
Loans and advances to customers
Other assets

Increase/(Decrease) in operating liabilities

Due to bank and financial institutions
Due to Nepal Rastra Bank
Deposit from customers
Borrowings
Other liabilities
Net cash flow from operating activities before tax paid
Income taxes paid
Net cash flow from operating activities

CASH FLOWS FROM INVESTING ACTIVITIES

Purchase of investment securities
Receipts from sale of investment securities
Purchase of property and equipment
Receipt from the sale of property and equipment
Purchase of intangible assets
Receipt from the sale of intangible assets

213
Purchase of investment properties
Receipt from the sale of investment properties
Interest received
Dividend received
Net cash used in investing activities

CASH FLOWS FROM FINANCING ACTIVITIES

Receipt from issue of debt securities
Repayment of debt securities
Receipt from issue of subordinated liabilities
Repayment of subordinated liabilities
Receipt from issue of shares
Dividends paid
Interest paid
Other receipt/payment
Net cash from financing activities

Net increase (decrease) in cash and cash equivalents

Cash and cash equivalents at Sawan 1, 20…….

Effect of exchange rate fluctuations on cash and cash equivalents held
Cash and cash equivalents at ……... end 20…..

Details about the distributable profit

Net Profit for the period end …… quarter XXXXX
1. Appropriations
1.1 Profit required to be appropriated to: XXXXX
a. General Reserve xxxx
b. Capital Redemption Reserve xxxx
c. Exchange Fluctuation Fund xxxx
d. CSR Fund xxxx
e. Employees Training Fund xxxx
f. Other xxxx
1.2 Profit required to be transfered to Regulatory Reserve: XXXXX
a. Transferred to Regulatory Reserve xxxxx
b. Transferred from Regulatory Reserve (xxxx)
Net Profit for the period end ……quarter available for distribution XXXXX

214
Notes to the Interim Financial Statements
1. Basis of preparation
2. Statement of Compliance with NFRSs
3. Use of Estimates, assumptions and judgments
4. Changes in accounting policies
5. Significant accounting policies
6. Segmental Information
A. Information about reportable segments
Reportable Reportable
…….. All Other Total
Segment 1 Segment 2

Current Quarter

Current Quarter

Current Quarter

Current Quarter

Current Quarter
Corresponding

Corresponding

Corresponding
Previous Year

Previous Year

Previous Year
Corresponding

Corresponding
Previous Year
Previous Year
Particulars

Quarter

Quarter

Quarter
Quarter

Quarter
Revenues from external
customers
Intersegment revenues
Segment profit (loss) before tax
Segment assets
Segment liabilities

B. Reconciliation of reportable segment profit or loss

Corresponding
Current
Particulars Previous Year
Quarter
Quarter
Total profit before tax for reportable segments
Profit before tax for other segments
Elimination of inter-segment profit
Elimination of discontinued operation
Unallocated amounts:
– Other corporate expenses
Profit before tax

7. Related parties disclosures

8. Dividends paid (aggregate or per share) separately for ordinary shares and other shares.
9. Issues, repurchases and repayments of debt and equity securities
10. Events after interim period
11. Effect of changes in the composition of the entity during the interim period including merger and
acquisition

215
Brief explanations on accounts head of the Statement of Financial Position
Assets Side
1. Cash and cash equivalent
This account shall be used for presenting the total amount of cash-in-hand, balances with other
bank and financial institutions, money at call and short notice, and highly liquid financial assets
with original maturities of three months or less from the acquisition date that are subject to an
insignificant risk of changes in their fair value, and are used by the licensed institution in the
management of its short term commitments.
2. Due from Nepal Rastra Bank
Statutory balances held with Nepal Rastra Bank for compulsory cash reserve, securities
purchased from Nepal Rastra Bank under resale agreement and other deposits with and
receivables from Nepal Rastra Bank shall be presented under this account head.
3. Placement with bank and financial institutions
Placements with domestic as well as foreign bank and financial institutions with original
maturities of more than three months from the acquisition date are presented under this account
head
4. Derivative financial instruments
Derivative instruments like interest rate swap, currency swap, forward foreign exchange contract
etc. held for trading as well as risk management purposes shall be presented under this head.
5. Other trading assets
Trading assets are those assets that the licensed institution acquires principally for the purpose of
selling in the near term, or holds as part of a portfolio that is managed together for short-term
profit shall be presented under this account head. The other trading asset includes non derivative
financial assets. It includes Government bonds, NRB Bonds, Domestic Corporate bonds,
Treasury bills, Equities etc held primarily for the trading purpose.
6. Loan and advances to bank and financial institutions
Loan and advances given to microfinance financial institutions as well as other bank and
financial institutions shall be presented under this head. Specific impairment on loan and
advance to bank and financial institutions shall be deducted.
7. Loan and advances to customers.
Under this head, sum of the outstanding amount of all loans and advances extended to the
customers other than BFIs as well as bills purchased and discounted less the amount of
impairment allowances shall be presented. Loan to employees provided according to the
Employees Bylaws of the licensed institution shall also be presented under this head.

8. Investments securities
Investments made by the licensed institutions in financial instruments shall be presented under
this account head in three categories i.e. investment securities designated at fair value through
profit or loss, investment securities measured at amortized cost and investment in equity
measured at fair value through other comprehensive income. Investment other than those
measured at amortized cost shall be measure at fair value and changes in fair value shall be
recognized in profit or loss, or other comprehensive income as per the business model adopted

216
 by the financial institutions for the specific securities. Where income from the investment is
received in the form of bonus shares, the valuation of investment shall be made by increasing the
number of shares only without changing in the cost of investment. The financial institutions shall
disclose following particulars in respect of investment in shares and debenture/bond.
a. Following particulars shall clearly be disclosed in respect of investment in shares of other
companies
(1) Name of the company
(2) Type of share (ordinary or preference), in case of preference shares, including the rate
of dividend.
(3) Total number of shares subscribed (including bonus shares if received).
(4) Face value per share
(5) The cost price to licensed institution.
(6) Fair value of the shares at the end of the fiscal year.
(7) Where a company, in which the licensed institution has investment in shares, has not
declared dividend for previous 3 years, particulars indicating the same.
b. Following particulars shall clearly be disclosed in respect of investment in debentures and
bonds of other companies
(1) Name of the company
(2) Rate of Interest
(3) Installment of Debenture/bond subscribed.
(4) Face value per debenture/bond.
(5) Maturity date of debenture/bond
(6) The purchase price of the debentures/bond
(7) Fair value of the debentures/bond measured at fair value
The financial institution shall recognize impairment loss if any on the investment instruments
measured at amortized cost. The calculation of impairment loss shall be as per requirement of
NFRSs.
The financial institution shall recognize, measure, present and disclose the investment
instruments as per the requirement of NFRSs.
9. Current tax assets
This will include any advance payment made by the licensed institution towards income tax
liabilities or other tax liabilities to the taxing authorities.
10. Investment in Subsidiaries
Subsidiaries are the entities that are controlled by the bank. Investment made by the bank in its
subsidiaries shall be presented in this head under separate financial statements. Since, the
investment amount is eliminated in consolidation process, no amount shall be presented under
group financial statements.
11. Investment in Associates
Associates are those entities in which the bank has significant influence but not control over the
financial and operating policies. Investment made by the bank in its associates shall be presented
in this head under this account head.

217
12. Investment properties
Land or land and building other than those classified as property and equipment; and non current
assets held for sale under relevant accounting standard shall be presented under this account
head. This shall include land, land and building acquired as non banking assets by the Bank but
not sold.
13. Property and equipment
All assets of long-term nature (fixed) like land, building, IT equipment, fixtures and fittings,
office equipment and appliances, vehicles, machinery, leasehold developments and capital work
in progress owned by the licensed institution shall be presented under this head.
14. Goodwill and intangible assets
Goodwill and intangible assets like computer software both purchased and internally generated,
trade mark etc. shall be presented under this account head.
15. Deferred tax assets
Deferred tax assets recognized as per NFRSs on temporary deductible differences, carry forward
of unused tax losses, changes in tax rate etc. shall be presented under this account head.
16. Other Assets
This account will include any other tangible or intangible asset not mentioned above. Assets held
for sale, non banking assets (other than land or land and building), restricted deposits with
central banks, accounts receivable, interest receivable, accrued income, prepayments and deposit
are some of the items to be included under this head.

Liabilities and Equity side

1. Due to bank and financial institutions
The balances in accounts maintained with the institution by other local and foreign banks and
financial institution shall be presented under this head. Interbank borrowing, interbank deposit,
balances on settlement and clearing accounts as well as other amount due to bank and financial
institution shall be presented under this account head.

2. Due to Nepal Rastra Bank

This account head shall also contain the amount of payable to Nepal Rastra Bank. Amount
payable to NRB shall include amount of refinance facilities, standing liquidity facility, lender of
last resort, sale and repurchase agreements, deposit from NRB etc.

3. Derivative financial instruments

It includes all derivative liabilities. Derivative instruments like interest rate swap, currency swap,
forward foreign exchange contract etc. held for trading as well as risk management purposes
shall be presented under this head.
4. Deposits from customers
All deposit accounts other than deposit from BFIs (local and foreign) and NRB shall be
presented under this account head.
5. Borrowing
All domestic as well as foreign borrowing other than interbank borrowing and borrowing from
Nepal Rastra Bank shall be presented under this heading. It includes borrowing from Nepal
Government, borrowing from other domestic institutions, borrowing from foreign bank and
financial institutions, multilateral development banks etc.

218
6. Current Tax Liabilities
The liabilities recognized for the purpose of current income tax, including fees, penalties shall be
included under this head.
7. Provisions
A provision is recognized when as a result of a past event, the licensed institution has a present
legal or constructive obligation that can be estimated reliably, and it is probable that an outflow
of economic benefits will be required to settle the obligation. Provision for redundancy,
provision for onerous contracts, provision for restructuring, pending legal issues and tax
litigation, credit commitments and guarantees etc. shall be presented under this account head.
Followings are the additional clarification on accounts presented under this account head.
(a) Provision for Redundancy
It shall include benefits payable as a result of employment being terminated or based on a
dismissal plan of the licensed institution. Provision for employees' termination benefits like
voluntary retirement scheme shall be presented under this account head.
(b) Provision for restructuring
Restructuring includes sale or termination of a line of business, closure of business locations
or relocation in a region, changes in management structure, fundamental reorganizations that
have a material effect on the nature and focus of the bank‟s operations etc. The provision of
restructuring that is recognized as per the requirement of NFRSs shall be presented under this
account head
(c) Pending legal issues and tax litigation
Provisions recognized for any pending legal issues and tax litigation matters shall be
presented under this account head.
(d) Onerous contracts
Provision for onerous contract is recognized when the expected benefits to be derived by the
licensed institution from a contract is lower than the unavoidable cost of meeting its
obligation under the contract. The provision amount that is recognized for onerous contract
as per NFRSs shall be presented under this heading.
8. Deferred tax liabilities
Deferred tax liabilities are the amounts of income taxes payable in future periods in respect of
taxable temporary differences, shall be included under this head. Deferred tax liabilities that are
recognised as per requirement of NFRSs shall be presented under this account head.
9. Other liabilities
Any residual liabilities not captured above, shall be presented under an appropriate head in this
account. Liabilities relating to employees benefits like liabilities for defined benefit obligation
gratuity and pension fund, liabilities for long-service leave, cash settled share based payment
liabilities, short-term employee benefits etc., Creditors and accruals, Interest payable on deposit
and borrowing, unearned income, unpaid dividend etc. shall be presented under this account
head.
10. Debt securities issued
Debenture, bond or other debt securities issued by bank shall be presented under this broad
account head.

219
11. Subordinated Liabilities
Liabilities subordinated, at the event of winding up, to the claims of depositors, debt securities
issued and other creditors shall be included here. It shall include redeemable preference share,
subordinated notes issued, borrowingsetc.
12. Share capital
The amount of paid up share capital of the licensed institution shall be mentioned under this
head. Amount credited in share capital by issuing bonus shares utilizing the accumulated profit
and reserves shall also be disclosed under this heading. This shall include paid up amount of
ordinary share capital and equity component of preference share capital. The convertible
preference shares which includes an option for the holder of the shares to convert the preferred
shares into a fixed number of ordinary shares at any time after a predetermined date,
irredeemable preference share and perpetual debt instruments, the equity component that is
recognized and measured as per NFRSs as equity as well shall be presented under this heading.
13. Share premium
The amount of money collected on issue of shares in excess of its face value shall be presented
under this heading. The outstanding amount in this account shall not be considered eligible for
distribution of cash dividend.
14. Retained earnings
The accumulated profits which has not been distributed to shareholders and has been ploughed
back in the licensed institution‟s operations and is free for distribution of dividend to the
shareholders shall be presented under this heading.
15. Reserves
Licensed institution shall include the amounts received from allocation of profits or retained
earnings in connection with maintaining reserves or created from any other process. Normally,
amount shall be credited to this heading having debited the accumulated profit and while using
these reserves, the concerned reserve account shall have to be debited. Followings are the
additional clarification of account head under reserve.
(a) General Reserve:
General reserve is the statutory reserve. In this reserve, the amount transformed from
appropriation of net profit according to the Banks and Financial Institutions Act, 2073 shall
be included. No type of dividend (cash or bonus share) shall be distributed from the amount
in general/statutory reserve. Approval of NRB shall be required in order to use the amount
in this reserve.
(b) Exchange Equalization reserve
Exchange equalization reserve is a statutory reserve. A bank which has earned foreign
exchange revaluation gain on foreign currency other than India currency has to allocate 25
percent of such revaluation gain to this reserve as per provision of the Bank and Financial
Institution Act. Any amount allocated to exchange equalization reserve as per the provision
of the Bank and Financial Institutions Act, shall be presented under this heading.
(c) Fair Value Reserves
The fair value reserve comprises the cumulative net change in the fair value of financial
assets that are measured at fair value and the changes in fair value is recognized in other
comprehensive income, until the assets are derecognized. The cumulative amount of
changes in fair value of those financial assets shall be presented under this account head.

220
(d)Assets Revaluation Reserve
Any reserve created from revaluation of assets (such as Property & Equipment, Intangible
Assets, Investment Property) shall be presented under this heading. Revaluation reserves
often serve as a cushion against unexpected losses but may not be fully available to absorb
unexpected losses due to the subsequent deterioration in market values and tax
consequences of revaluation.
(e) Capital Reserve
The capital reserve represents the amount of those reserves which are in nature of capital
and which shall not be available for distribution of cash dividend. The amount from share
forfeiture due to non-payment of remaining amount for the unpaid shares, capital grants
received in cash or kind, capital reserve arising out of merger and acquisition etc should be
presented under this heading.
(f) Special Reserve
Any special reserve that is created as per the specific requirement of NRB directive or
special instruction of NRB shall represent special reserve. The amount allocated to this
reserve by debiting retained earning account shall be presented under this heading.
(g) Capital Redemption Reserve
This head shall include the statutory reserve created for making payment towards
Redeemable Non-Convertible Preference Shares.
(h) Dividend Equalization Fund
For the purpose of maintaining uniformity in dividend payment, certain amount of profit
during the year of profit making may be transferred shall be presented under this account
head. Dividend may be distributed by debiting this account with the approval of the Board
of Directors and endorsed by the General meeting.
(i) Capital Adjustment/Equalization Fund
Any amount that is allocated from the amount retained profit to a reserve that is created for
the raising capital of the Bank as well as calls is advance amount to make up minimum paid
up capital amount shall be presented under this account head.
(j) Corporate Social Responsibility Fund
The fund created for the purpose of corporate social responsibility by allocating profit shall
be presented under this account head.
(k) Investment Adjustment Reserve
It is a regulatory reserve created as a cushion for adverse price movements in bank's
investments as directed by the Directives of Nepal Rastra Bank.
(l) Actuarial Gain/Loss Reserve
Actuarial gain or loss that represents change in actuarial assumptions used to value
employee obligations shall be presented under this account head.
(m) Regulatory Reserve
The amount that is allocated from profit or retained earnings of the Bank to this reserve as
per the Directive of NRB for the purpose of implementation of NFRSs and which shall not
be regarded as free for distribution of dividend (cash as well as bonus shares) shall be
presented under this account head. The amount allocated to this reserve shall include
interest income recognized but not received in cash, difference of loan loss provision as per
NRB directive and impairment on loan and advance as per NFRSs (in case lower
impairment is recognized under NFRSs), amount equals to deferred tax assets, actual loss

221
 recognized in other comprehensive income, amount of goodwill recognized under NFRSs
etc.
(n) Other Reserve Fund
Any reserve created with specific or non-specific purpose (except stated in above) shall be
presented under this by disclosing accounting heads.
16. Non-controlling interest
Non-controlling interest (NCI) is the portion of equity ownership in a subsidiary not attributable
to the parent company, which has a controlling interest and consolidates the subsidiary's
financial results with its own. The bank who has a subsidiary and consolidates the financial
statement of subsidiary in its own shall present the equity portion of the subsidiary that are
attributable to the shareholders other than the bank under this account head.

Brief Explanations on Accounting Heads of the Statement of Profit or Loss Account

1. Interest income
The interest income recognized as per NFRSs shall be presented under this head. This heading
shall include interest income on loan and advance, investment securities except on those
investment securities measure at fair value through profit or loss, cash and and cash equivalent,
due from Nepal Rastra Bank, due from BFIs, loan and advances to staff etc.
2. Interest expense
The interest expenses recognized as per NFRSs shall be presented under this head. The interest
accrued on deposits collected, debt securities issued, borrowings obtained, subordinated
liabilities, amount due to bank and financial institutions, due to NRB etc. shall be presented
under this heading.

3. Fees and commission income

Fee income is earned for diverse ranges of services provided by the bank to its customers. Fee
income arises on the execution of a significant act completed or from provision of services like
asset management, portfolio management, management advisory and service fees etc. Loan
documentation fee, loan management fee, consortium fee, commitment fee, card issuance and
renewal fees, prepayment and swap fee, remittance fee, investment banking fee, asset
management fee, brokerage, commission on letter of credit, commission on guarantee, locker
rental income, etc. should be presented under this heading. The fees and commission income
that are integral to the effective interest rate on the financial assets are included in the
measurement of the effective interest rate and shall not be recognized as income, however
immaterial amount can be recognized in profit or loss account as income.

4. Fees and commission expense

Payouts on account of fee and commission for services obtained by the bank shall be presented
under this account head. This account head shall include card related fees, guarantee
commission, brokerage expenses etc. The fees and commission expense that are integral to the
effective interest rate on the financial liability are included in the measurement of the effective
interest rate and shall not be recognized as expense

5. Net trading income

Trading income comprises gains less losses relating to trading assets and liabilities, and includes
all realized interest, dividend and foreign exchange differences as well as unrealized changes in
fair value of trading assets and liabilities shall be presented under this account head.

6. Other operating income

Receipt of all other operating income not specifically provided under the income heads above
shall be booked and presented under this head. This shall include foreign exchange revaluation

222
 gain, gain/loss on sale of available for sale securities, dividend on available for sale securities,
gain/loss on sale of property and equipment, gain/loss on sale of investment properties, operating
lease income, gain/loss on sale of gold and silver, finance income of finance lease etc.

7. Impairment charge/(reversal) for loan and other losses.

Impairment loss recognized as per NFRSs on loan and other losses shall be presented under this
account head. It shall includes impairment charge/reversal on loan and advances to customers,
loan and advances to bank and financial institutions, investment securities, placement with bank
and financial institutions, property and equipment, goodwill and intangible assets, investment
properties etc.

8. Personnel expenses
All expenses related to employees of a bank shall be included under this head. Expenses covered
under this head include employees' salary, allowances, pension, gratuity, contribution to
provident fund, training expenses, uniform expenses, insurance, staff bonus, finance expense
under NFRSs, cash-settled share-based payments etc.

9. Other Operating expenses

All operating expense other than those relating to personnel expense are recognized and
presented under this account head. The expenses covered under this account head shall include
office administration expense, other operating and overhead expense, directors' emoluments,
remuneration and non audit fee paid to auditors, professional and legal expense, branch closure
cost expense, redundancy cost expense, expense of restructuring, impairment of non financial
assets, expense of corporate social responsibility, onerous lease provisions etc.

10. Depreciation and amortization

Depreciation is the systematic allocation of the depreciable amount of an asset over its useful
life. Amortization is the systematic allocation of the depreciable amount of an intangible asset
over its useful life.Depreciation measured and recognized as per NFRSs on property and
equipment, and investment properties, and amortization of intangible assets shall be presented
under this account head.

11. Non operating income/expense

The income and expenses that have no direct relationship with the operation of transactions shall
be presented under this head. The income/expense covered under this account head shall include
loan written off, recovery of loan, redundancy provision, expense of restructuring etc.

12. Income tax expense

The amount of income tax on net taxable profit shall be recognized and presented under this
account head. This account head shall include current tax expense and deferred tax
expense/deferred tax income.

Brief Explanations on Accounting Heads of the Statement of Other Comprehensive Income

1. Fair value reserve relating to investment in equity instruments

Net changes in fair value of equity instrument that are measured at fair value and the changes in
fair value is required to be recognized in other comprehensive income shall be recognized and
presented under this account head. The changes may be subsequently reclassified to profit and
loss in accordance with the relevant NFRSs shall also be deducted from the fair value reserve.

2. Changes in revaluation reserve

Changes in revalued amount of property and equipment, and intangible assets shall be presented
under this account head.

223
3. Cash flow hedge
When a derivative is designated as the hedging instrument in a hedge of the variability in cash
flows attributable to a particular risk associated with a recognised asset or liability or a highly
probable forecast transaction that could affect profit or loss, the effective portion of changes in
the fair value (losses) of the derivative is recognised and presented in Other comprehensive
income under this account head. The changes may be subsequently reclassified to profit and loss
in accordance with the relevant NFRSs shall also be deducted from the fair value reserve.

4. Net actuarial gain/loss on defined benefit plans

Re-measurement gain/losses arising from experience adjustments and changes in actuarial
assumptions are recognized in the period in which they occur, directly in other comprehensive
income and shall be presented under this account head.

5. Income tax relating to these items

The income tax relating to the items shown in other comprehensive income shall be presented
under this head.

224
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hf]lvd Joj:yfkg ;+/rgf tof/ u/L sfof{Gjogdf Nofpg' kg]{5 . k|efjsf/L hf]lvd Joj:yfkgsf nflu
;+:yfsf] ;Dk"0f{ If]q ;d]6\g] u/L k"0f{ Pjd\ PsLs[t k4lt cg'z/0f ug'{ kg]{5 . ;+:yfut ;'zf;g / ;'b[9
hf]lvd Joj:yfkgaLr k|efjsf/L ;DaGw :yflkt x'g] u/L hf]lvd Joj:yfkgk|lt ;+:yfn] k"0f{ k|ltj4tf AoQm
ug'{ kg]{5 .
@= hf]lvd Joj:yfkg sfo{qmd (Risk Management Program)
-!_ ;+:yfn] sDtLdf b]xfoadf]lhdsf ljifox? ;d]6\g] u/L hf]lvd Joj:yfkg ;+/rgf sfod ug'{ kg]{5M
-s_ ;~rfns ;ldlt / pRr Joj:yfkgaf6 ;s[o lgu/fgL (Oversight),
-v_ gLlt Pjd\ k|s[ofut ljifosf] kof{Kttf,
-u_ k|efjsf/L hf]lvd Joj:yfkg sfo{ (Risk Management Function),
-3_ pko'Qm Joj:yfkg ;"rgf k|0ffnL, /
-ª_ k|efjsf/L cfGtl/s lgoGq0f k|0ffnL Pjd\ ;Ldf (Limit)
-@_ ;+:yfsf] ;~rfns ;ldltn] ;+:yfn] axg ug{ rfx]sf] hf]lvd (Risk Appetite) / ;+:yfnfO{ u|fx\o x'g]
;Ldf (Tolerance Limit) klxrfg u/L hf]lvd /0fgLlt to ug'kg]{5 . ;+:yfsf] ;du| hf]lvd
Joj:yfkgsf nflu ;~rfns ;ldlt pQ/bfoL x'g'kg]{5 .
-#_ a}+s tyf ljQLo ;+:yfdf cGtlg{lxt vf; dxTjsf d"ne"t hf]lvd (Material Risks) sf] ;fdgf ug]{
gLlt tyf sfo{ljlw ;+:yfsf] ;~rfns ;ldltaf6 :jLs[t x'g'kg]{5 / To:tf gLlt tyf sfo{ljlw
sDtLdf klg jif{sf] Psk6s k'g/fjnf]sg ug{] tyf cfjZos b]lvPdf cBfjlws ;d]t ug'{ kg]{5 .
To;}u/L ;+:yfsf] hf]lvd Joj:yfkg ;Da4 gLlt, sfo{ljlw / k|s[ofsf] sfof{Gjog ug'{ pRr
Joj:yfkgsf] st{Ao x'g]5 . ;+:yfsf] ;~rfns ;ldlt / pRr Joj:yfkgn] hf]lvd ;DaGwL k|ltj]bg
sDtLdf q}df;df Psk6s / cfjZostf cg'?k h'g;'s} ;dodf cWoog tyf 5nkmn ug'{ kg]{5 .
-$_ ;+:yfdf k|d'v hf]lvd clws[t (Chief Risk Officer - CRO) jf o:t} ;dfg kb cGt/ut /xg] u/L
:jtGq hf]lvd Joj:yfkg sfo{sf] Joj:yf ug'{ kg]{5 . ;+:yfsf] cfsf/ Pjd\ sf/f]af/sf] ljlzi6tf;Fu
tfbfTDo x'g] u/L cfjZostf cg';f/ k|To]s hf]lvd Joj:yfkgsf] nflu 5'§f5'§} jf ufe]/
OsfO÷dxfzfvfsf] Aoj:yf ug{ ;lsg]5 . Hff]lvd Joj:yfkg sfo{n] slDtdf b]xfosf ljifox? ;d]6\g'
kg]{5 .
-s_ hf]lvd ;DaGwL gLlt tyf sfo{ljlwsf] th'{df tyf cBfjlws ug]{ ;DaGwL k|s[ofsf]
Joj:yfkg ug]{,
-v_ ;+:yfsf] ;a} sfo{ut OsfOx?sf] d"ne"t hf]lvdsf] lgoldt cg'udg ug]{ tyf cgk]lIft
hf]lvdjf/] lg0f{ostf{x?nfO{ ;do ;dodf ;hu u/fpg]],
-u_ hf]lvd ;DaGwL k|ltj]bg tof/ ug]{ / ;f] k|ltj]bg hf]lvd Joj:yfkg ;ldlt / ;~rfns
;ldltdf k]z ug]{, /
-3_ hf]lvd Joj:yfkg sfo{sf ;a} kIfx?sf] k|efjsf/L sfo{Gjogdf ;3fp k'¥ofpg] .

225
 -%_ ;+:yfsf] cfsf/, k|s[lt Pjd\ sfo{;+u tfbfTDo x'g] u/L k|d'v hf]lvd clws[tsf] sfd, st{Ao /
clwsf/ pNn]v ug'{ kg]{5 . k|d'v hf]lvd clws[tn] ;f]em} ;~rfns ;ldlt :t/Lo hf]lvd Joj:yfkg
;ldltdf cfjlws ?kdf l/kf]l6{Ë ug'{ kg]{5 .
-^_ Joj;flos sfo{ / hf]lvd Joj:yfkg sfo{nfO{ s'g} lsl;dsf] :jfy{ (Conflict of Interest) gaflemg]
u/L cnUofpg' kg]{5 . t/, hf]lvd Joj:yfkgnfO{ hf]lvd Joj:yfkg ljefu÷OsfO{sf] dfq
lhDd]jf/Lsf] ?kdf lng' xF'b}g . hf]lvd Joj:yfkgsf nflu Joj;flos sfo{ (Main Business
Function) klxnf] ;'/Iff3]/f (First Line of Defence) sf] ?kdf /xg cfjZos 5 . ;+:yfsf k|To]s
sd{rf/L hf]lvd Joj:yfkgsf nflu cf–cfgf] lhDd]jf/Lk|lt ;hu x'g]u/L hf]lvd ;+:s[lt (Risk
Culture) sf] ljsf; ug'{ kg]{5 .
-&_ hf]lvd /0fgLlt cg'?k hf]lvdnfO{ ;+:yfn] æaxg ug{ rfx]sf] hf]lvdÆ (Risk Appetite) tyf u|fXo
x'g] ;Ldf (Tolerance Limit) leq /xg] u/L] ;+:yfleq ;jn cfGtl/s lgoGq0f k|0ffnL (Internal
Control System) sfod ug'{kg]{5 . cfGtl/s lgoGq0f k|0ffnLsf] ;antf / kof{Kttf ;'lglZrt x'g] u/L
;+:yfsf] k|efjsf/L n]vfk/LIf0f u/fpg ;~rfns ;ldlt÷hf]lvd Joj:yfkg ;ldlt k|ltj4 x'g' kg]{5 .
-*_ ;+:yfn] ;a} k|sf/sf d'ne't hf]lvdx? (All Material Risks) sf] Joj:yfkgsf nflu sfof{Gjogdf
/x]sf] gLlt, k|lqmof Pjd\ k|d'v hf]lvd clws[tsf] sfof{b]z hf]lvd ;'zf;g ;+/rgf (Risk
Governance Structure) nufotsf ljifo ;d]6L jflif{s k|ltj]bg tof/ u/L cfly{s jif{ ;dfKt ePsf]
Ps dlxgfleq ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .
#= hf]lvd juL{s/0f
k|efjsf/L hf]lvd Jo:yfkgsf nflu ;+:yfn] b]xfoadf]lhd hf]lvdsf] juL{s/0f ug'{kg]{5 M–
-s_ shf{ hf]lvd
-v_ ;~rfng hf]lvd
-u_ t/ntf hf]lvd
-3_ ahf/ hf]lvd
-ª_ Aofhb/ hf]lvd
-r_ ljb]zL ljlgdo hf]lvd
-5_ cGo hf]lvd

$= shf{ hf]lvd Jo:yfkg ug]{ ;DaGwL Joj:yf

-!_ o; a}+saf6 hf/L ul/Psf] æshf{ ;fk6sf] juL{s/0f / shf{ gf]S;fgL ;DaGwL Joj:yf -O=k|f=lgb]{zg g+=
@_Æ / æPsn u|fxs tyf If]qut shf{ ;fk6 / ;'ljwfsf] ;Ldf lgwf{/0f ;DaGwL Joj:yf -O=k|f=lgb]{zg
g+= #_ tyf nufgL ;DaGwL Joj:yff -O=k|f=lgb]{zg g+= *_ nfO{ g} shf{ tyf nufgL ;DaGwL hf]lvd
Go"gLs/0f ug]{ cfwf/sf] ?kdf lng' kg]{5 .
-@_ shf{ hf]lvdsf] klxrfg, dfkg, cg'udg / lgoGq0f ug{ ;Ifd x'g] u/L ;+:yfn] pko'Qm gLlt tyf
sfo{ljlw cjnDag u/]sf] x'g' kg]{5 .
-#_ shf{ ;DaGwL ;du| clVtof/L ;+/rgf :jLs[t ug]{ lhDd]jf/L ;DalGwt ;+:yfsf] ;~rfns ;ldltsf]
x'g]5 . ;+:yfsf] cfsf/ Pjd\ sf/f]af/sf] ljlzi6tfsf cfwf/df pRr Joj:yfkgnfO{ k|Tofof]lht shf{
clVtof/L :ki6 x'g' kg]{5 .
-$_ ;+:yfn] shf{ ;Da4 sfo{x?M Business Solicitation, shf{ d"NofÍg, shf{ :jLs[lt, shf{ k|jfx tyf
C0fL;Fusf] ;DaGw Joj:yfkg h:tf sfo{x? 5'§f5'§} x'g] u/L Jojl:yt u/]sf] x'g' kg]{5 .
-%_ ;+:yfn] gofF shf{ k|jfx ubf{, shf{ gjLs/0f ubf{ jf ljBdfg shf{ ;'ljwf yk ubf{ shf{ ljZn]if0f
;DaGwL d"NofÍgsf kof{Kt cfwf/x? to u/]sf] x'g'kg]{5 . h'g k|of]hg jf p2]Zosf nflu shf{ k|jfx
x'g] xf]] ;f]xL p2]Zo jf k|of]hgdf g} shf{ pkof]u x'g]df tyf eO{/x]sf] ;DaGwdf ;DalGwt ;+:yfn]
kof{Kt cfwf/x?sf] ljZn]if0f u/L osLg u/]sf] x'g' kg]{5 .
-^_ æsÆ ju{sf jfl0fHo a}+s tyf ævÆ ju{sf /fli6«o :t/sf ljsf; a}+ssf] xsdf shf{ k|:tfj d"NofÍg
k|of]hgfy{ shf{ hf]lvd d"NofÍg k|0ffnL (Credit Risk Rating System) sf] ljsf; ;DalGwt ;+:yf
:jod\n] u/]sf] x'g' kg]{5 . To:tf] k|0ffnLn] u|fxs / Joj;fosf] ;fv Pjd\ ljZj;lgotfnfO{ k|efjsf/L

226
 9+un] ;d]6]sf] x'g' kg]{5 . To:tf] d"NofÍgnfO{ C0fLsf] Due Diligence sf] cfwf/sf] ?kdf lng'kg]{5 .
;+:yfn] o:tf] d"NofÍg Kf|0ffnL tof/ ubf{ cGt/fli6«o pTs[i6 cEof;x?nfO{ cg'z/0f ug{ ;Sg]5 .
-&_ shf{ ;DaGwL sfuhft, shf{ e'StfgLsf] cg'udg, shf{ kmfO{n Pjd\ ;'/If0f ;DaGwL sfuhftx?sf]
clen]v tyf JolQmut ;"rgfsf] cBfjlws clen]v sfod ug]{ k|of]hgsf nflu ;+:yfn] plrt
k|sf/sf] shf{ k|zf;g ;DaGwL sfo{ (Credit Administration Function) cjnDag ug'{ kg]{5 .
-*_ ;Dk"0f{ shf{x?sf] Psn tyf If]qut ?kdf cfjlws k'g/fjnf]sg x'g] Joj:yf ug'{kg]{5 . To:tf]
k'g/fjnf]sgnfO{ u|fxs;+usf] ;DaGw Joj:yfkgsf] /0fgLlt th'{df ug]{ cfwf/sf] ?kdf lng'kg]{5 .
-(_ ;+:yfsf] ;~rfns ;ldltn] to u/]sf] æaxg ug{ rfx]sf] hf]lvdÆ (Risk Appetite) tyf u|fXo x'g]
;Ldf (Tolerance Limit) Pjd\ lgodg ;DaGwL Joj:yfx? ;d]tnfO{ b[li6ut u/L ;+:yfn] cfkm\g}
shf{ ;Ldfx? -h:t}M If]qut, p2]Zout, lgis[o shf{ ;Ldf cflb_ lgwf{/0f ug{ ;d]t k|]l/t ul/Psf] 5 .
-!)_ ;+:yf;Fu lgis[o shf{sf] oyf]lrt Joj:yfkgsf nflu plrt gLlt tyf k|lqmof sfof{Gjogdf /x]sf]
x'g'kg]{5 .
-!!_ ;xljQLos/0f shf{sf] xsdf hf]lvdsf] ljZn]if0f ug]{ k|d'v lhDd]jf/L cu'jf a}+ssf] x'g]5 . tyflk,
;xefuL a}+sx?n] cf–cfgf] 9+ujf6 hf]lvdsf] ljZn]if0f ug{ ;Sg]5g\ .
%= ;~rfng hf]lvd Jo:yfkg ug]{ ;DaGwL Joj:yf
-s_ sfo{/t hgzlQm, k|s[of, k|0ffnL Pjd\ jfx\o 36gfsf sf/0f l;lh{t ;~rfng hf]lvd Joj:yfkgsf
nflu plrt gLlt tyf sfo{ljlw sfof{Gjog ug'{ kg]{5 . n]vf, ;"rgf k|ljlw, hgzlQm Pjd\ gub tyf
a}+lsË sf/f]jf/ h:tf ;a} ;~rfng O{sfOx?df pTkGg x'g;Sg] hf]lvdnfO{ o:tf] gLltn] ;d]6g' kg]{5 .
-v_ ;+:yfn] cfgf] sf/f]af/;Fu ;DalGwt ;~rfng hf]lvdnfO{ Joj:yfkg ug{ k|efjsf/L cfGtl/s
lgoGq0f k|0ffnL tyf ;"rgf k|0ffnLsf] ljsf; ug'{kg]{5 . cfGtl/s n]vfk/LIfsn] k|To]s
zfvf÷ljefu÷sfof{nosf] n]vfk/LIf0f k|ltj]bgdf ;~rfng hf]lvdnfO{ k|efjsf/L ?kdf Joj:yfkg
ug{ cjnDag ePsf pkfox?sf] kof{Kttfsf] ;DaGwdf ;d]t l6Kk0fL÷k|lts[of ;dfj]z ug'{ kg]{5 .
-u_ ;"rgf k|ljlwaf6 x'g ;Sg] ;~rfng hf]lvdnfO{ Go"gLs/0f ug]{ Joj:yfnfO{ a9L k|efjsf/L agfO{ ;f]sf]
lg/LIf0f tyf ;'kl/j]If0fnfO{ Jojl:yt ug{ ;"rgf k|ljlw ;DaGwL dfu{bz{g -Information
Technology Guidelines_ hf/L ul/Psf] 5 . ;f] dfu{bz{g adf]lhd jflif{s ?kdf ;"rgf k|0ffnLsf]
n]vfk/LIf0f ug'{kg]{ Joj:yf ePadf]lhd lgoldt ?kdf To:tf] n]vfk/LIf0f u/fpg' kg]{5 / ;f]sf]
k|ltj]bg o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg{]5 .
-3_ hf]lvd Joj:yfkg sfo{jf6 ;~rfng ;Da4 hf]lvdx?sf] cg'udg lgoldt ?kdf x'g] Aoj:yf ;lxt
Ifltsf] 36gfx?af/] dxTjk"0f{ ;"rgfx?M -h:t}M 36gfsf] k|s[lt, ufDeLo{tf, o;af6 ePsf] ljQLo Iflt
cflb_ Jojl:yt 9+uaf6 /xg] k|0ffnL cjnDag ug'{ kg]{5 .
-ª_ plrt Disaster Recovery / Business Continuity Plan th'{df u/L ljleGg lsl;dsf k|sf]kx?sf
afah'b Joj;fo lg/Gt/tfsf] ;'lglZrttf ug'{kg]{5 . o:tf of]hgfx? jflif{s ?kdf cEof; (Drill) u/L
cBfjlws ug'{ kg]{5 .
-r_ s'g} sd{rf/L k|lt clws lge{/tf, Pp6} sd{rf/L nfdf] ;do Ps} :yfgdf /x]/ sfo{ ug]{ tyf sd{rf/L
aLr ldnf]df]tf]sf sf/0f pTkGg x'g ;Sg] sd{rf/L ;Da4 hf]lvd Go"gLs/0fsf nflu sd{rf/L
kb:yfkg Pjd\ ;?jf nufotsf sfo{ k|efjsf/L x'g' kg]{5 .
^= t/ntf hf]lvd Jo:yfkg ug]{ ;DaGwL Joj:yf
-!_ ;+:yfdf Aofj;flos k|s[lt, cfsf/ Pjd\ sf/f]jf/sf] ljlzi6tfsf cfwf/df sfo{ljlw tyf dfu{bz{g
;lxtsf] pko'Qm t/ntf hf]lvd Joj:yfkg gLlt sfof{Gjog ug'{kg]{5 .
-@_ t/ntf ;DaGwL hf]lvd Go"gLs/0f ug{ ;+:yfn] cfgf] ;DklQ tyf bfloTjnfO{ e'QmfgL cjlw
(Maturity Period) sf] cfwf/df ljleGg ;do cGt/fn (Time Interval) df juL{s/0f ug'{ kg]{5 . o;
k|of]hgsf] lgldQ ;+nUg lgb]{zg kmf=g+= %=! adf]lhdsf] t/ntf ljj/0f (Liquidity Profile) q}dfl;s
?kdf tof/ u/L qodf; -c;f]h, k';, r}t / c;f/ d;fGt_ ;dfKt ePsf] kGw| lbgleq o; a}+ssf]
;DalGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 .

227
-#_ ;+:yfn] ;DklQ tyf bfloTjsf] e'QmfgL cjlwsf] cfwf/df lgDgfg';f/ ;do cGt/fnsf] juL{s/0f ug'{
kg]{5 .
-s_ () lbg ;Ddsf] e'QmfgL cjlw ePsf ;DklQ tyf bfloTj
-v_ gAa] lbg eGbf a9L !*) lbg;Ddsf] e'QmfgL cjlw ePsf ;DklQ tyf bfloTj
-u_ !*) lbg eGbf a9L @&) lbg;Ddsf] e'QmfgL cjlw ePsf ;DklQ tyf bfloTj
-3_ @&) lbg eGbf a9L ! jif{ ;Ddsf] e'QmfgL cjlw ePsf ;DklQ tyf bfloTj
-ª_ ! jif{ eGbfa9L e'QmfgL cjlw ePsf ;DklQ tyf bfloTj
-$_ lglZrt e'QmfgL cjlw ePsf ;DklQ tyf bfloTjnfO{ pka'Fbf -#_ adf]lhdsf] ;do cGt/fndf
;dfj]z ug'{ kg]{5 .
-%_ ;+:yfsf] lglZrt e'QmfgL cjlw gePsf rNtL tyf art lgIf]k h:tf bfloTjdWo] k|fylds lgIf]ksf]
?kdf /x]sf / Go"gtd sfod ug'{kg]{ df}Hbftsf] c+z;Ddsf] /sd Ps jif{eGbf a9L cjlwsf] ;do
cGt/fnleq ;dfj]z ug'{ kg]{5 . rNtL tyf jrt lgIf]ksf] pQm cFzsf] oyfy{ cg'dfg ;+:yf :jo+n]
ug'{ kg]{5 . ;fdfGotM :yfoL ?kdf /lx/xg] rNtL lgIf]ksf] c+znfO{ k|fylds lgIf]ksf] ?kdf lng' kg]{5 .
-^_ ;+:yfsf] t/ntf ;DaGwL hf]lvdnfO{ Go"gLs/0f ug]{ p2]Zon] ;|f]t kl/rfng -:jb]zL d'b|fdf ePsf]
lgIf]k tyf k|fylds k'\FhL_ df :jb]zL d'b|fdf k|jfx ePsf] shf{ ;fk6sf] cg'kft (Credit to Core
Capital and Domestic Deposits – CCD) *) k|ltzt gf3\g gx'g] u/L ;Ldf tf]lsPsf] 5 . t/,
-s_ s'g} a}+s tyf ljQLo ;+:yfn] k'g/shf{ pkof]u u/]sf] ePdf ;f] /sd o; k|of]hgsf] nflu shf{
;fk6af6 36fpg ;lsg]5 .
-v_ a}+s tyf ljQLo ;+:yfn] :jb]zL d'b|fdf % jif{ jf ;f] eGbf a9L cjlwsf] C0fkq hf/L u/]sf]
/sdaf6 zt k|ltzt shf{ k|jfx ug{ ;lsg] 5 .
-u_ ljb]zL a}+s, ljQLo ;+:yf jf cGo ;+:yf;Fu ljb]zL d'b|fdf # jif{ jf ;f] eGbf a9L cjlwsf]
bL3{sfnLg C0f lnPsf] ePdf To:tf] /sdnfO{ o; v08sf] k|of]hgsf] nflu ;|f]t kl/rfngdf
u0fgf ug{ ;lsg]5 .
-3_ tf]lsPsf] shf{ sfo{qmd ;~rfng ug{ a}+s tyf ljQLo ;+:yfn] g]kfn ;/sf/ jf cGt/f{li6«o
lgsfoaf6 # jif{ jf ;f] eGbf a9L cjlwsf] nflu :jb]zL d'b|fdf k|fKt C0faf6 k|jfx ePsf] shf{
a/fa/sf] /sd o; v08sf] k|of]hgsf] nflu ;|f]t kl/rfngdf u0fgf ug{ ;lsg]5 .
-ª_ shf{÷;|f]t kl/rfng cg'kft -CCD Ratio) u0fgf ubf{ cGt/a}+s lgIf]knfO{ ;|f]t kl/rfngdf
;dfj]z ug{ kfOg] 5}g .
:kli6s/0fM o; k|of]hgsf nflu æcGt/a}+s lgIf]kÆ eGgfn] s'g} Ohfhtkqk|fKt ;+:yfn] csf]{
Ohfhtkqk|fKt ;+:yfnfO{ lbPsf] shf{÷;fk6L /sd ;f]xL ;+:yfdf lgIf]ksf] ?kdf /flvPsf]
/sdnfO{ hgfpFg]5 .
-r_ ;x'lnotk"0f{ shf{sf nflu Aofh cg'bfg ;DaGwL PsLs[t sfo{ljlw, @)&% adf]lhd k|jflxt
shf{nfO{ o; k|of]hgsf] nflu shf{ tyf ;fk6af6 36fpg ;lsg]5 .
-&_ shf{÷;|f]t kl/rfng cg'kft (CCD Ratio) sf] cg'udg tyf xhf{gf ;DaGwL Joj:yf M
-s_ shf{÷;|f]t kl/rfng cg'kft CCD Ratio sf] cg'udg b}lgs ?kdf ul/g]5 .
-v_ dfl;s cf};t cfwf/df To:tf] cg'kft gf3]df xhf{gf nufOg]5 .
-u_ k|To]s dlxgfsf] ! ut]b]lv d;fGt;Ddsf] k|To]s sfo{lbg -;fj{hlgs ljbf jfx]s_ sf] cfwf/df
dfl;s cf};t cg'kft lgwf{/0f ul/g]5 .
-3_ tf]lsPsf] ;Ldf gf3]sf] xsdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf (( cg';f/ xhf{gf nufOg]5 .
o;/L xhf{gf nufpbf xhf{gf /sd lgDgfg';f/ lgwf{/0f ul/g]5 .
-k|To]s dlxgfsf] dfl;s cf};t shf{ aSof}tf /sd — *) k|ltztn] sfod x'g] dfl;s cf};t
/sd_ x a}+s b/
!)) X !@

228
 :ki6Ls/0f M
o; Joj:yfsf] k|of]hgsf] nflu CCD Ratio u0fgf ubf{ k|fylds k'FhLsf] xsdf cl3Nnf] qodf;df
sfod ePsf] k|fylds k'FhLnfO{ Pjd\ shf{ tyf ;fk6 / :jb]zL lgIf]ksf] xsdf ;f]xL lbgsf] /sdnfO{
lng' kg]{5 . t/, qodf; ;dfKt ePkl5 xsk|b ;]o/ Pjd\ FPO sf] jfF8kmfF8 eO{ ;f] jfktsf] k};f
k|fKt eO{ k'FhL j[l4 x'g uPdf k|fylds k'FhL u0fgf k|of]hgsf] nflu ;f] ;d]t ;dfj]z ug{ ;lsg] 5 .
-*_ ;+:yfdf t/ntfsf] ;du| Joj:yfkgsf nflu ;DklQ–bfloTj ;ldlt (Assets Liabilities Committee
- ALCO) h:tf ljlzi6 ;+/rgf sfod /x]sf] x'g'kg]{5 . ;+:yfsf] t/ntf l:yltsf] k'g/fjnf]sg ug{
o:tf] ;ldltsf] a}7s lgoldt cGt/fndf a:g' kg]{5 / t/ntf hf]lvd u|fXo ;Ldfleq /xg] u/L
cfjZos pkfox?sf] cjnDag u/]sf] x'g'kg]{5 .
-(_ ;+:yfn] t/ntfdf rfk k/]sf] ;dodf cfjZos sf]if h'6fpg Contingency Funding Plan th'{df
u/]sf] x'g' kg]{5 .
-!)_ ;~rfns ;ldlt / pRr Aoj:yfkgn] t/ntf tyf t/ntf hf]lvd ;DaGwL k|ltj]bg lgoldt ?kdf
cWoog tyf 5nkmn ug'{ kg]{5 . ;DklQ bfloTj Joj:yfkg ;ldltsf] a}7ssf] 5nkmnsf ljifox? /
lg0f{ox? 5nkmnsf nflu q}dfl;s ?kdf ;~rfns ;ldlt ;dIf k]z ug'{ kg]{5 .
-!!_ ;+:yfnfO{ ;~rfns ;ldltaf6 :jLs[t æjxg ug{ rfx]sf] hf]lvdÆ (Risk appetite) tyf u|fXox'g]
;Ldf (Tolerance Limit) tyf lgofds lgsfon] tf]s]sf] ;Ldf ;d]tnfO{ dWogh/ u/L cfkm\gf]
Joj;fosf] cfsf/ / k|s[lt cg';f/ t/ntf ;Ldfx? -h:t}M clgjfo{ gub df}Hbft, j}wflgs t/ntf
tyf shf{÷;|f]t kl/rfng cg'kft h:tf ;Ldf_ lgwf{/0f ug{ k|]l/t ul/Psf] 5 .
&= ahf/ hf]lvd Jo:yfkg ug]{ ;DaGwL Joj:yf
-!_ d"No Pjd\ Jofhb/ h:tf kl/;"rsx?df cfpg] ptf/r9fjsf sf/0f l;h{gf x'g ;Sg] d"ne"t ahf/
hf]lvdsf] Joj:yfkgsf nflu ;+:yf;Fu cfjZos gLlt tyf sfo{ljlw x'g'kg]{5 .
-@_ sf]if Joj:yfkg (Treasury Management) ;Fu ;DalGwt hf]lvd cg'udg, dfkg Pjd\ ljZn]if0fsf
nflu ÆsÆ ju{sf jfl0fHo a}+sx?n] Middle office :yfkgf ug'[{kg]{5 . o:tf] Office sf]if Joj:yfkg
;DaGwL sfo{ (Treasury Functions) af6 :jtGq /xg'sf ;fy} pQm Office n] hf]lvd Joj:yfkg
ljefu÷O{sfOnfO{ ;d]t l/kf]l6{ª ug'{ kg]{5 .
*= Aofhb/ hf]lvd Jo:yfkg ug]{ ;DaGwL Joj:yf
-!_ Jofhb/ ;DaGwL ptf/r9fjjf6 l;h{gf x'g] hf]lvdnfO{ pko'St 9+ujf6 ;Daf]wg -Address_ ug{ ;Sg]
u/L ;+:yf;Fu plrt gLlt tyf sfo{ljlw x'g' kg]{5 .
-@_ Aofhb/af6 pTkGg x'g] hf]lvdnfO{ Go"gLs/0f ug{ b]xfo adf]lhdsf pkfox? cjnDag ug'{ kg]{5 M–
-s_ Aofhb/df ePsf] kl/jt{gsf sf/0f k|efljt x'g] ;DklQx? tyf bfloTjx? (Interest Sensitive
Assets and Liabilities) nfO{ dfq ;DklQ tyf bfloTjdf ;dfj]z ug'{ kg]{5 .
-v_ ;fdfGotM ;DklQ tyf bfloTjsf] e'QmfgL cjlw ldnfg gx'g] (Maturity Mismatch) cj:yfsf]
cGt/ ljZn]if0f -Gap Analysis_ ubf{ gub df}Hbft (Cash Balance) / Aofh e'QmfgL lbg' gkg]{
(Non-interest Bearing Account) vftfsf] /sd ;dfj]z ug{ kfOg] 5}g .
-u_ Aofhb/ hf]lvdnfO{ Jojl:yt tyf Go"gLs/0f ug{ ;+nUg lgb]{zg kmf=g+=%=@ adf]lhdsf] ljj/0f
q}dfl;s -c;f]h, k';, r}t / c;f/ d;fGt_ ?kdf tof/ u/L qodf; ;dfKt ePsf] !% lbgleq
o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z ug{' kg]{5 .
-#_ Aofhb/ hf]lvdsf] cg'udg ug{ lnOg' kg]{ ;do cGt/fn (Time Interval) sf] juL{s/0f ubf{ bkmf @
cg';f/ ug'{ kg]{5 .
-$_ lglZrt e'QmfgL cjlw (Fixed Maturity Period) gePsf ;DklQ tyf bfloTjnfO{ b]xfo adf]lhd
;dfj]z ug'{ kg]{5 M–
-s_ lglZrt e'QmfgL cjlw gePsf ;DklQx?

229
 -!_ cfjlws ?kdf Aofhb/ ;dfof]hg x'g] u/L k|jfx ul/Psf] shf{ (Floating rate loan
with interest adjusted periodically) nfO{ h'g cjlwdf Aofhb/ ;dfof]hg ul/G5,
;f]xL ;do cGt/fnleq ;dfj]z ug'{ kg]{5 .
-@_ s'g} Aofhb/ ljz]if kl/jt{g;Fu ;dfof]hg x'g] -h:t}M 6]«h/L lansf] Aofhb/_ u/L k|jfx
ul/Psf] cfjlws shf{nfO{ ;a}eGbf sd cjlwsf] ;do cGt/fnleq ;dfj]z ug'{ kg]{5 .
-v_ lglZrt e'QmfgL cjlw gePsf bfloTjx?
Aofhb/df ePsf] kl/jt{gsf sf/0f k|efljt x'g] lglZrt e'QmfgL cjlw gePsf bfloTjx?
(Interest Sensitive, Floating Rate Liabilities) nfO{ dfq h'g cjlwdf Aofhb/ ;dfof]hg
ul/G5, ;f]xL ;do cGt/fnleq ;dfj]z ug'{ kg]{5 .

-%_ cGt/ (Gap) dfkg b]xfo adf]lhd ug'{ kg]{5 M–

-s_ ljleGg ;do cGt/fnsf s'n ;DklQaf6 s'n bfloTj 36fP/ ;f] ;do cGt/fnsf] ;DklQ tyf
bfloTjsf] cGt/ (Gap) lgwf{/0f ug'{kg]{5 . pQm cGt/ (Gap) wgfTds (Positive) cyjf
C0ffTds (Negative) b'j} x'g ;Sg]5 .
-v_ Aofhb/ hf]lvd Go"g ug]{ k|of]hgsf] lgldQ k|To]s ;do cGt/fnsf] ;l~rt cGt/
(Cumulative Gap) ;d]t lgwf{/0f ug'{kg]{5 . ;l~rt cGt/ lgwf{/0f ubf{ h'g ;do cGt/fnsf]
;l~rt cGt/ lgwf{/0f ug'{kg]{ xf] ;f] ;do cGt/fnsf] cGt/ (Gap) ;lxt ;f] eGbf cl3sf
;do cGt/fnsf cGt/nfO{ ;d]t hf]8]/ /fVg' kg]{5 .
-u_ Aofhb/df x'g ;Sg] ;Defljt kl/jt{gnfO{ cg'dfg (Estimate) ug'{kg]{5 . ;f] k|of]hgsf] nflu
;fdfGotof ! k|ltztn] Aofhb/ kl/jt{gaf6 kg{ hfg] c;/nfO{ x]g{ ;lsg]5 .
-3_ kl/jt{g x'g] cg'dfg ul/Psf] Aofhb/ pkv08 -u_ adf]lhd k|To]s ;do cGt/fnsf]
;dofjlw;Fu ;dfof]lht x'g] u/L lgwf{/0f ug'{kg]{5 . ;f] k|of]hgsf] lgldQ Aofhb/df x'g]
;dfof]lht Aofhb/ kl/jt{g (Interest Rate Change - IRC) nfO{ b]xfosf] cg'kftn] u'0fg ug'{
kg]{5 M–
;do cGt/fndf /x]sf lbg ÷#^% lbg
h:t} M— ! k|ltztn] Aofhb/ kl/jt{g ePdf, () lbgsf] ;do cGt/fn x'Fbf
Interest Rate Change (IRC) = ()÷#^%)=)! = )=))@%
-ª_ Aofhb/df ePsf] kl/jt{gsf sf/0f a}+ssf] gfkmf–gf]S;fgdf kg{ uPsf] c;/nfO{ x]g{ ljleGg
;do cGt/fnsf] ;l~rt cGt/fn (Cumulative Gap) nfO{ pkv08 -3_ adf]lhd lgwf{/0f
ul/Psf] Aofhb/n] u'0fg u/L lgwf{/0f ug'{ kg]{5 .
-^_ s'g} gofF a}+lsË ;]jf (New Product) sf] cawf/0ff tof/ ubf{ Jofhb/sf] ptf/r9fjsf sf/0f
;+:yfsf] jf;nftdf o:tf] a}+lsË ;]jfsf sf/0f kg]{ c;/sf] d"NofÍg ug'{kg]{5 . Jofhb/ hf]lvdnfO{
b[li6ut u/L ;+:yfx?nfO{ Pricing / Repricing nufot k|lt:kwf{Tds ljZn]if0f (Competative
Analysis) ;DaGwL ljlw tyf /0fgLltx? th'{df u/L nfu" ug{ k|]l/t ul/Psf] 5 .
(= ljb]zL ljlgdo hf]lvd Jo:yfkg ug]{ ;DaGwL Joj:yf
-!_ ljb]zL ljlgdo b/df x'g] ptf/r9fjaf6 pTkGg hf]lvdnfO{ Joj:yfkg ug{ ;F:yf;Fu plrt gLlt tyf
sfo{ljlw x'g'kg]{5 . ljlgdob/sf] ptf/r9fjaf6 ;+:yfsf] cfo Pjd\ k'h F Ldf kg{;Sg] ;Defljt
hf]lvdsf] ;DalGwt ;+:yfn] d"NofËg ug'{kg]{5 .
-@_ ljb]zL ljlgdo b/df cfpg] ;Defljt kl/jt{gaf6 ;+:yfsf] ljQLo cj:yfdf kg{ ;Sg] c;/nfO{
cg'udg ug]{ p2]Zon] ;+nUg lgb]{zg kmf=g+= %=# adf]lhdsf] ljj/0f dfl;s ?kdf dlxgf ljt]sf] &
lbgleq o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 .
-#_ ;+:yfn] ljb]zL ljlgdo b/df cfpg] kl/jt{gaf6 pTkGg x'g;Sg]] hf]lvdnfO{ Go"gLs/0f ug{ o; a}+sn]
hf/L u/]sf] n]vf ;DaGwL gLlt tyf ljQLo ljj/0fx?sf] 9fFrf ;DaGwL lgb]{zg -O=k|f lgb]{zg g+= $_ df
pNn]v eP adf]lhdsf] ;6xL 36a9 sf]if sfod /fVg' kg]{5 .

230
 -$_ ;+:yfn] cNksfnLg tyf bL3{sfnLg e'QmfgL cjlwsf cfwf/df ljb]zL ljlgdonfO{ d'b|fut ?kdf
juL{s/0f u/L b'j} cjlwsf] v'b cj:yf (Net Position) b]vfpg' kg]{5 .
:ki6Ls/0fM o; k|of]hgsf] nflu æcNksfnLgÆ cjlw eGgfn] ! dlxgf jf ;f]eGbf sd cjlw ;Demg'
k5{ .
-%_ ;+:yfsf] ljb]zL ljlgdosf] b}lgs v'b cj:yf a9Ldf k|fylds k'FhLsf] #) k|ltzt;Dd x'g] u/L ;Ldf
sfod ul/Psf] 5 . v'b cj:yf pQm ;LdfeGbf a9L x'g uPdf ;+:yf :jo+n] To:tf] cj:yfnfO{
;Ldfleq Nofpg k|of; ug'{ kg]{5 . ! dlxgfleq klg ;+:yfn] v'b cj:yfnfO{ ;Ldfleq gNofPdf g]kfn
/fi6« a}+s P]g, @)%* adf]lhd sf/jfxL x'g]5 . v'b cj:yf u0fgf ubf{ kl/jTo{ ljb]zL d'b|f lgIf]k
bfloTj (Foreign Currency Deposit Liablility) tyf clu|d ljb]zL ljlgdo vl/b÷laqmL nufot
cGo Derivatives x?sf /sd ;d]tnfO{ ;dfof]hg ug'{ kg]{5 .
-^_ ;+:yfn] jf;nftleq / jflx/sf] sf/f]af/af6 ;[hgf x'g ;Sg] ljb]zL ljlgdo ;DaGwL hf]lvdsf]
oyf]lrt n]vfhf]vf ub}{ ;f]sf] d"NofÍg Pjd\ Joj:yfkg ug{ ;DalGwt ;+:yf ;Ifd x'g' kg]{5 .
!)= cGo hf]lvd Jo:yfkg ug]{ ;DaGwL Joj:yf
dfly pNn]v ul/P afx]ssf cGo hf]lvd h:t} Reputation Risk, /0fgLlts hf]lvd (Strategic Risk),
;Dklt z'4Ls/0f÷cft+ssf/L lqmofsnfkdf ljQLo nufgL ;DaGwL hf]lvd (AML/CFT Risk) h:tf
hf]lvdx?sf] ;d]t klxrfg ug'{ kg]{5 . ;+:yfn] o:tf ;j} lsl;dsf hf]lvdx?sf] Joj:yfkg ug{ kof{Kt
gLlt, sfo{ljlw th'{df ug'{ kg]{5 .
!!= hf]lvd Joj:yfkg ;DaGwL dfu{bz{g
o; a}+saf6 æsÆ ju{sf jfl0fHo a+}sx?sf] hf]lvd Joj:yfkgnfO{ ;jn agfpg hf/L ul/Psf] hf]lvd
Joj:yfkg ;DaGwL dfu{bz{g (Risk Management Guidelines) nfu" ul/Psf]n] pQm dfu{bz{gnfO{ ;d]t
cfwf/sf] ?kdf lng' kg]5 { .
!@= bjfa k/LIf0f ;DaGwL dfu{bz{g
o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yf :jo+n] tf]lsPsf] bjfa k/LIf0f dfu{bz{g -Stress Testing
Guidelines_ adf]lhd lgoldt ?kdf bjfj k/LIf0f -:6]«; 6]li6Ë_ ug]{ Joj:yf sfof{Gjog ug{'÷u/fpg' kg]{5 .
;f] dfu{bz{g adf]lhd bjfj k/LIf0f ug]{ ;Gbe{df lgDg adf]lhdsf] yk Joj:yf ul/Psf] 5 M–
-s_ ;DalGwt ;+:yfn] qodf; ljQLo ljj/0fsf cfwf/df bjfa k/LIf0f u/L To:tf] k/LIf0fsf] kl/0ffd af/]
;~rfns ;ldlt tyf pRr Joj:yfkgdf 5nkmn ug'{kg]{5 .
-v_ To:tf] bjfa k/LIf0fsf] nflu o; a}+sn] tof/ u/]sf] Spreadsheet o; a}+ssf] ;DalGwt ;'kl/j]If0f
ljefusf] u}/–:ynut dxfzfvfdf ;Dks{ /fvL lng ;lsg]5 .
-u_ v08 -v_ adf]lhdsf] Spreadsheet df plNnlvt bjfa k/LIf0f;Fu ;DalGwt tYofÍ Pjd\ kl/0ffd
x/]s qodf; lat]sf] #) lbgleq ;DalGwt ;'kl/j]If0f ljefusf] u}/–:ynut OsfOdf pknAw u/fpg'
kg]{5 .
!#= vf/]hL / jrfpm
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&% sf] ;+:yfsf] sf/f]af/df lglxt hf]lvd Go"gLs/0f ug]{ ;DaGwL Joj:yf
O=k|f=lgb]{zg g+= %÷)&% adf]lhdsf] lgb]{zg tyf ;f] kZrft @)&^ c;f]h d;fGt ;Dd hf/L ePsf
o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;} lgb]{zg
adf]lhd eP u/]sf] dflgg]5 .

231
 g]= /f= a}+s lgb]{zg kmf=g+= %=!
Ohfhtkqk|fKt ;+:yfsf] gfd M
cjlw M
Structural Liquidity
-?= nfvdf_

1= gub df}Hbft
2= a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft
3= ljb]zL a}+sdf ul/Psf] nufgL
4= sn dlg
5= ;/sf/L ;"/If)fkq
6= g]=/f=a}+s C)fkq
7= cGt/ a}+s tyf ljQLo ;+:yf shf{
8= shf{ ;fk^
9= kfpg" kg]{ Aofh
10= l/e;{ l/kf]
11= k|lta$tf cGtu{t cGo ;+:yfx?af^ k|fKt x"g]
12= qm=;= 20, 21 / 22 sf ;"ljwfx?sf] e"QmfgL
13= cGo

14= rNtL lgIf]k

15= art lgIf]k
16= d"@lt lgIf]k
17= C)fkqx?
18= ;fk^L M
dfu÷cNk ;"rgf
cGt/ a}+s÷lj=;+:yf
k"g/shf{
cGo
19= cGo bfloTj tyf Joj:yfx? M
;)*«L qm]l*^;{
e"QmfgL lbg"kg]{ lan
e"QmfgL lbg"kg]{ Aofh
Joj:yfx?
cGo
20= k|lta$tf cGtu{t cGo ;+:yfx?nfO{ lbg"kg]{
21= pkef]u e}g;s]sf] :jLs[t ;"ljwfx?
22= k|lttkq÷hdfgt -v"b_
23= l/kf]
24= qm=;= 11 cGtu{tsf] ;"ljwfsf] e"QmfgL
25= cGo

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

232
kfpg"kg]{ Aofh
l/e;{ l/kf]
k|lta$tf cGtu{t cGo
;+:yfx?af^ k|fKt x"g]
qm=;= 20, 21 / 22 sf
;'ljwfx?sf] e"QmfgL
cGo zLif{sx?
h"g ;dodf Aofh k|fKt x"g] xf], ;f]xL ;dosf] ;DalGwt Bucket df /fVg] .
e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] .
h"g ;dodf ;"ljwf k|fKt x"g] ck]Iff ul/Psf] % ;f]xL ;dosf] ;DalGwt Bucket df /fVg] .
hdfgt afx]s cGo ;"lawfx?sf] xsdf e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df / hdfgtsf]
xsdf 1 jif{eGbf a(Lsf] Bucket df /fVg] .
PsLs[t lgb]{zgsf] lgb]{zg g+ 5 df Joj:yf ul/P adf]lhd ug]{ .

;)*«L qm]l*^;{ 1 b]lv 90 lbgsf] Bucket df /fVg] .

e"QmfgL lbg"kg]{ lan
e"QmfgL lbg"kg]{ Aofh
Joj:yfx?*
k|lta$tf cGtu{t cGo
;+:yfx?nfO{ lbg"kg]{
pkef]u eOg;s]sf]
:jLs[t ;"ljwfx?
k|lttkq÷hdfgt -v"b_
l/kf]
qm=;= 11 cGtu{tsf]
;'ljwfsf] e"QmfgL
cGo zLif{sx?
* ;Defljt gf]S;fgL jfkt sfod ul/Psf Joj:yfx? afx]ssf vr{ zLif{s;Fu ;DalGwt Joj:yfx? .
e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] .
e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] .
lglZrt e"QmfgL cjlw ePsf] cj:yfdf ;f]xL adf]lhd / gePsf] cj:yfdf 1 b]lv 90 lbgsf]
Bucket df /fVg] .
lautsf] Trend ljin]if)faf^ dfusf] Pattern cg"dfg u/L ;f]xL cg";f/sf] ;DalGwt Bucket df
/fVg] .
lautsf] Trend ljin]if)faf^ dfusf] Pattern cg"dfg u/L ;f]xL cg";f/sf] ;DalGwt Bucket df
/fVg] .
k|lttkqsf] xsdf e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df / hdfgtsf] xsdf lautsf]
Trend ljin]if)faf^ Claim Pattern :yflkt u/L cfpg] /sd hdfgtsf] cjlw ;dfKt x"g] Bucket
df /fVg] .
e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] .
e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] .
PsLs[t lgb]{zgsf] lgb]{zg g+ 5 df Joj:yf ul/P adf]lhd ug]{ .

g]=/f= a}+s lgb]{zg kmf=g+= 5=2

Aofhb/ ;DaGwL hf]lvd cg"udg tflnsf

Ohfhtkqk|fKt ;+:yfsf] gfdM
cjlw M -¿=nfvdf_
cjlw ! – () (! – !*) !*! – @&) @&! – ! jif{ eGbf s'n
ljj/0f lbg lbg lbg #^% lbg a9L /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

233
 g]=/f= a}+s lgb]{zg kmf=g+=%=#
ljb]zL ljlgdo ;DaGwL hf]lvd cg'udg tflnsf
Ohfhtkqk|fKt ;+:yfsf] gfd M
cjlwM -¿=nfvdf_
v'b
cNksfnLg bL3{sfnLg s'n
cNksfnLg bL3{sfnLg cj:yf
ljb]zL d'b|f v'b
v'b cj:yf v'b cj:yf k|fylds
;DklQ bfloTj ;DklQ bfloTj cj:yf
k'FhL
o'= P;= 8n/
:6ln{Ë kfp08
hfkfgL o]g
o'/f]
cGo d'b|f

ef/tLo ?k}ofF
s'n

234
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu

O=k|f=lgb]{zg g+= ^÷)&^

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

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] kfngf ug'{ kg]{ ;+:yfut ;'zf;g ;DaGwL
Joj:yf ;DaGwdf 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 .
!= ;~rfnsn] kfngf ug'{ kg]{ cfr/0f ;DaGwL Joj:yf
-!_ Ohfhtkqk|fKt ;+: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]{ jrgj4tfkqdf 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] s'/f ;~rfns ;ldltnfO{ lnlvt ?kdf hfgsf/L u/fpg' kg]{5 .
-u_ ;~rfnsn] a}+s jf ljQLo ;+:yfsf] Joj:yfkgsf] b}lgs sfdsf/jfxLdf x:tIf]k ug'{ xF'b}g .
-3_ ;~rfnsn]] cfgf] clwsf/ If]q gf3L u/]sf] sfdsf/jfxLk|lt ;~rfns :jo+ hjfkmb]xL x'g'
kg]{5 . To:tf] cj:yfdf ;+:yf pQ/bfoL x'g' kg]{5}g .
-@_ Ohfhtkqk|fKt ;+: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'b}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 ;]o/÷C0fkqx?sf] sf/f]af/sf] xsdf o; lsl;dsf] k|ltaGw nfu" x'g] 5}g .
-3_ ;~rfnssf] Psf3/ kl/jf/sf ;b:on] lwtf]kq Joj;foL -bnfn, ahf/ lgdf{tf cflb_ sf] ?kdf
:yflkt ;+ul7t ;+:yfsf] bz k|ltzteGbf a9L :jfldTj u|x0f u/L lwtf]kq sf/f]af/df ;+nUg x'g
kfOg] 5}g .
-ª_ ;~rfns jf ! k|ltzteGbf a9L ;]o/ lnPsf ;]o/wgL jf lghsf] kl/jf/sf] :jfldTjdf
/x]sf]÷ljQLo :jfy{ /x]sf] kmd{, sDkgL;Fu 3/ ef8f lnO{ sf/f]]jf/ ug{ kfOg] 5}g .
-#_ PseGbf a9L Ohfhtkqk|fKt ;+:yfsf] ;~rfns, ;Nnfxsf/ jf sfo{sf/L clwsf/ k|of]u ug]{ cGo s'g}
kbdf /xg gkfOg]
Pp6f ;+:yfdf ;~rfns /x]sf] JolQm Ps}k6s csf]{ Ohfhtkqk|fKt ;+:yf nufot ;xsf/L P]g, @)$*
cGtu{t ;+rflnt art tyf C0f ;xsf/L ;+:yf tyf aLdf ;DaGwL Joj;fo ;~rfng ug]{ ;+ul7t
;+:yf ;d]tsf] ;~rfns, ;Nnfxsf/ jf s'g} klg kbdf /xg kfOg] 5}g .
-$_ ;+/Ifssf] x}l;otdf /xg gx'g]
;~rfnsn] 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 . olb o:tf] sfo{df ;+nUg eO{ u|fxssf] Ohfhtkqk|fKt ;+:yfdf /x]sf]] vftfdf x:tfIf/ ug]{
clwsf/ k|fKt u/]df ;~rfns ;ldltaf6 To;sf] lnlvt :jLs[lt lng' kg]{5 .

235
-%_ kbsf] b'?kof]u ug{ gx'g]
;~rfnsn] 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 . Ohfhtkqk|fKt ;+:yfsf ;~rfns / lghsf kl/jf/n] ;d]t lgh axfn /x]sf]
Ohfhtkqk|fKt ;+: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] Ohfhtkqk|fKt ;+:yfaf6 shf{ lng] ePdf ;f] ;DaGwL 5nkmn / lg0f{odf efu
lng kfOg] 5}g . ;fy}, ;fdfgx?sf] vl/b laqmL ubf{ ;]o/ nufot cGo k|Tofe"ltx?sf] sf/f]af/df
k|fyldstf kfpg jf lbgsf nflu kbsf] pkof]u ug{ kfOg] 5}g . o;}u/L ;'g, rfFbL, ljb]zL ljlgdo /
ljb]zL ;'/If0fkqx?sf] ;§fk§f ubf{ kbLo k|efj kfg{ kfOg] 5}g .
-^_ clen]v / k|ltj]bg k"0f{ Pjd\ b'?:t /fVg' kg]{
Ohfhtkqk|fKt ;+:yfsf] n]vf ;DaGwL clen]v / k|ltj]bg k"0f{ Pjd\ b'?:t ?kdf /fv]sf] x'g'kg]{5 .
;~rfnsn] Ohfhtkqk|fKt ;+:yfsf] cflwsfl/s n]vf ;DaGwL clen]v / sfuhftdf JolQmut ?kdf
yk36 ug{ kfOg] 5}g .
-&_ uf]klgotf sfod /fVg' kg]{
-s_ ;~rfnsn] u|fxssf] ;"rgf / sf/f]af/sf] uf]kgLotf sfod /fVg' kg]{5 . lgh ;~rfns kbaf6
lgj[Q eO;s]kl5 klg ;+:yfn] s'g} u|fxs;Fu u/]sf] uf]Ko sfo{ -Ohfhtkqk|fKt ;+:yfsf] lnlvt
:jLs[lt gePsf]df_, k|ltlnkL 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] Jofj;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]{
Ohfhtkqk|fKt ;+: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 .
-!)_ ljj/0f k]z ug'{ kg]{
a}+s tyf ljQLo ;+: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:ylt x'g' kg]{5 . o:tf] pkl:ylt
lel8of]÷6]ln sGkm/]G;sf] dfWodaf6 ;d]t x'g ;Sg]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 .
-!@_ Ps eGbf a9L JolQm Ohfhtkqk|fKt ;+:yfsf] ;~rfns÷sfo{sf/L k|d'v x'g gkfOg]
o; a}+saf6 Ohfhtkqk|fKt a+}s tyf ljQLo ;+:Yffdf Psf3/ kl/jf/, kmd{, sDkgL, ;+ul7t ;+:yf jf
Pp6} ;d"xsf] sDkgLaf6 Ps eGbf a9L JolQm ;~rfns jf sfo{sf/L k|d'v kbdf
dgf]gog÷lgjf{rg÷lgo'Qm x'g ;Sg] 5}g .
t/ n3'ljQ ljQLo sf/f]af/ ug]{ æ3Æ ju{sf] ljQLo ;+:yfdf ;~rfns lgo'Qm ug{ / ;+ul7t ;+:yfn]
;]o/ lnPsf] a}+s tyf ljQLo ;+:yfdf cfkm'n] lnPsf] ;]o/ cg'kftdf ;~rfns lgo'Qm ug{ afwf

236
 k'¥ofPsf] dflgg] 5}g . Pp6f Ohfhtkqk|fKt ;+:yfn] csf]{ Ohfhtkqk|fKt ;+:yf -æ3Æ ju{ afx]s_ df
;]o/ nufgL (Cross Holding) eO{ ;~rfns lgo'Qm ug{ of] Joj:yfn] 5'6 lbPsf] dflgg] 5}g .
-!#_ g]kfn ;/sf/ jf g]kfn ;/sf/sf] :jfldTj k|fKt ;+ul7t ;+:yf jf o; a}+s jf o; a}+saf6
Ohfhtkqk|fKt a}+s jf ljQLo ;+:yfsf] axfnjfnf sd{rf/L a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&#
sf] bkmf !* sf] pkbkmf -!_ sf] v08 -`_ df ePsf] Joj:yf adf]lhd n3'ljQ ljQLo ;+:yf /
k"jf{wf/ ljsf; a}+sdf afx]s cGo Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf] ;~rfns x'g kfpg] 5}g .
-!$_ s'g} klg kmd{ tyf sDkgL sfnf];"rLdf k/]sf] eP sfnf];"rLdf /x]sf] cjlw / sfnf];"rLaf6 x6]sf] tLg
jif{;Dd To:tf] kmd{ tyf sDkgLx?sf] tkm{af6 ;~rfns dgf]gog÷lgo'lQmsf] nflu of]Uo x'g] 5}g .
-!%_ -s_ ;+:yfks÷;+:yfks ;d"xsf] ;]o/ wf/0f u/]sf ;]o/wgLn] ;+:yfks ;d"x afx]s cGo ;d"xaf6
;~rfnsdf pDd]bjf/L lbg kfpg] 5}g .
-v_ s'g} a}+s jf ljQLo ;+:yfdf s'g} JolQm jf lghsf] k|ltlglw cfgf] / cfgf] ljQLo :jfy{ /x]sf]
kmd{÷sDkgL÷;+:yfsf tkm{af6 Ps} k6s Ps eGbf a9L ;~rfns kbdf lgo'Qm÷dgf]gog x'g ;Sg]
5}gg\ .
-!^_ ;+3Lo ;+/rgf adf]lhdsf] :yfgLo, k|fb]lzs jf ;+3Lo txsf] kbflwsf/Ldf lgjf{lrt JolQmx? o;
a}+saf6 Ohfhtkqk|fKt ;+:yfdf ;~rfns /xFbf ;+:yfut ;'zf;gsf] kIf sdhf]/ x'g] x'Fbf To:tf
kbflwsf/Lx?n] kbdf axfn /x'~h]n a}+s tyf ljQLo ;+:yfsf] ;~rfns ;ldltdf k|ltlglwTj ug{
kfpg] 5}gg\ .
-!&_ &) jif{ gf3]sf] JolQm Ohfhtqk|fKt ;+:yfsf] ;~rfns kbdf lgo'Qm÷k'gM lgo'Qm tyf dgf]lgt x'g
of]Uo x'g] 5}g . ;fy}, &$ jif{ gf3]sf] JolQm ;~rfns kbdf axfn /xg ;Sg] 5}g .
@= ;~rfns÷;~rfns ;ldltsf] st{Jo / pQ/bfloTj
;j{;fwf/0faf6 lgIf]k ;+sng u/L To;sf] ;+/If0f ug]{ h:tf] dxTjk"0f{ sfo{df ;+nUg Ohfhtkqk|fKt ;+:yfsf
;~rfnsx?n] cfgf ;]o/wgLx?sf] lxt dfq gx]/L lgIf]kstf{ nufotsf ;/f]sf/jfnf (Stakeholder) x?sf]
lxt ;+/If0f ug{;Sg] u/L ;+:yf ;~rfngdf lqmofzLn x'g' kg]{5 . ;~rfnsx?sf] c;n cfr/0f tyf
lqmofsnfkaf6 ;DalGwt ;+:yfsf ;fy} b]zsf] ;du| ljQLo k|0ffnLdf cg's'n k|efj kg{ hfg] x'Fbf To:tf
;+:yfsf ;~rfnsx?sf] lgo'QmL, lghx?n] kfngf ug'{ kg]{ st{Jo tyf axg ug'{ kg]{ pQ/bfloTj ;DaGwdf
b]xfo adf]lhdsf] Joj:yf ul/Psf] 5 M–
-s_ ;+: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 .
-v_ cfGtl/s n]vfk/LIfsaf6 lgoldt ?kdf cfGtl/s n]vfk/LIf0f u/fpg' kg]{5 . cfGtl/s n]vfk/LIf0fsf]
sfo{ Outsource ug]{ ePdf k]zfut k|df0fkqk|fKt AolQm÷;+:yfnfO{ lgo'Qm ug{ ;lsg]5 . ;fy},
;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]{5 M–
-c_ cfGtl/s n]vfk/LIf0fdf ;+nUg hgzlQmsf] ljj/0f .
-cf_ ;f] sfo{ ;DkGg ug{ nfu]sf] sfo{ lbg .
-u_ s'g} Pp6f ;+:yfsf] Internal Audit ;DaGwL sfo{ ug{ lhDd]jf/L tf]lsPsf] JolQm jf ;+:yf tyf ;f]
;+:yfsf ;fem]bf/ jf sd{rf/Ln] ;f] ;+:yfsf] Statutory Audit ;DaGwL sfo{df ;+nUg x'g kfpg] 5}g .
To;}u/L s'g} Pp6f ;+:yfsf] Statutory Audit ;DaGwL sfo{ ug{ lhDd]jf/L tf]lsPsf] JolQm jf ;+:yf
tyf ;f] ;+:yfsf ;fem]bf/ jf sd{rf/Ln] ;f] ;+:yfsf] Internal Audit ;DaGwL sfo{df ;+nUg x'g
gkfpg] Joj:yf ;ldltn] ldnfpg\' kg]{5 .
-3_ ;+:yf ;j{;fwf/0fsf] /sd kl/rfng ug]{ ;+:yf ePsf] x'Fbf ;~rfnsx?n] ;+:yfsf] cg'udg tyf
;'kl/j]If0f sfo{ j9L ljj]sk"0f{ / ;Ifd t/Lsfn] ug'{ kg]{5 .
-ª_ ;+: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/jfxL ;DaGwL clen]v /fVg' kg]{5 .

237
-r_ ;+: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 .
-5_ ;~rfnsx?n] Ohfhtkqk|fKt ;+: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 .
-h_ ;~rfns ;ldltsf] a}7s k|rlnt sfg'gdf Joj:yf eP cg';f/ a:g' kg]{5 .
-em_ 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 ljifodf
;~rfnsx? k"0f{ hfgsf/ x'g'sf ;fy} Ohfhtkqk|fKt ;+:yfaf6 To:tf sfg'g, gLlt lgb]{zg tyf
lgodg kfngf eP gePsf] ;DaGwdf lgoldt cg'udg ug'{ kg]{5 .
-`_ ;+:yfsf ;~rfnsx?n] lgIf]kstf{sf] xslxt ljk/Lt 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
Ohfhtkqk|fKt ;+:yfn] cfgf] lx;fjdf vr{ n]vL e'QmfgL lbg kfpg] 5}g .
-6_ a+}s jf ljQLo ;+:yfsf] ;+:yfks, ;~rfns jf z"Go bzdnj Ps k|ltzteGbf a9L ;]o/ lnPsf]
;]o/wgL tyf lghsf] kl/jf/ ;f]xL ;+:yfsf] :jtGq ;~rfns x'g kfpg] 5}g . :jtGq ;~rfnsn]
wf/0f u/]sf] ;]o/ :jfldTj u0fgf ubf{ kl/jf/sf ;a} ;b:ox?n] wf/0f u/]sf] s'n ;]o/ ;+VofnfO{
cfwf/ dfGg' kg]{5 .
-7_ k|rlnt sfg'gn] tf]s]sf] cj:yfdf afx]s Ohfhtkqk|fKt ;+: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] a}+s tyf ljQLo ;+:yfsf] Joj:yfkgsf]
b}lgs sfd sf/jfxLdf x:tIf]k ug'{ x'Fb}g eGg] Joj:yfsf] cwLgdf /xL b}lgs sfo{;~rfng;Fu
;DalGwt afx]ssf ljifodf n]6/Kof8 tyf 5fk k|of]u u/L kqfrf/ ug{ eg] o; Joj:yfn] afwf
kg]{5}g .
-8_ cfgf] ;~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/ a}+s tyf ljQLo ;+:yfsf] ;~rfns ;ldltn] cfjZostf
dxz'; u/]df vf;vf; ljifodf 7f]; /fo÷ k/fdz{sf nflu ljQLo :jfy{ gePsf] lj1 JolQmnfO{ ;~rfns
;ldltsf] a}7sdf cfdGq0f u/L cfjZos /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{ eg] of]
Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
-k|i6Ls/0f M o; k|of]hgsf nflu ;~rfns afx]s cGo kbflwsf/Ln] ;~rfns ;+of]hs jf ;b:o /xg]
;ldlt÷pk–;ldltdf a}7s eQf lng kfpg] 5}gg\ . t/, ;lrjfno ;DaGwL sfd ug]{ cGo
kbflwsf/LnfO{ ;ldltn] tf]ls 5'6\6} eQf lbg ;lsg] 5 ._
-9_ a}+s jf ljQLo ;+:yfdf lgjf{lrt÷dgf]gog ePsf] k|To]s ;~rfnsn] cfkm" lgjf{lrt jf dgf]lgt ePsf]
ldltn] a9Ldf k}+lt; lbgleq a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf !@& adf]lhd kb tyf
uf]klgotfsf] zky lnO ;Sg' kg]{5 . cWoIfn] ;ky ln+bf æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?sf] xsdf
ueg{/÷8]k'6L ueg{/ ;dIf, ævÆ ju{sf /fli6«o :t/sf Ohfhtkqk|fKt ;+:yfx?sf] xsdf 8]k'6L ueg{/
jf o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefusf sfo{sf/L lgb]{zs ;dIf / sf7df8f}+
pkTosfleq k|wfg sfof{no /x]sf æuÆ ju{sf /fli6«o:t/sf Ohfhtkqk|fKt ;+:yfx?sf] xsdf o;
a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefusf sfo{sf/L lgb]{zs jf lgb]{zs ;dIf / sf7df8f}+
pkTosf aflx/ k|wfg sfof{no /x]sf afFsL ;Dk"0f{ ævÆ tyf æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?sf]
xsdf ;DalGwt If]q x]g]{ g]kfn /fi6« a}+s sfof{nosf] lgb]{zs ;dIf kb tyf uf]klgotfsf] ;ky lng'
kg]{5 . To;}u/L, a}+s tyf ljQLo ;+:yfsf] ;~rfns tyf sfo{sf/L k|d'vn] ;DalGwt a}+s jf ljQLo
;+:yfsf] cWoIf ;dIf / cGo kbflwsf/L tyf sd{rf/Ln] sfo{sf/L k|d'v jf lghn] tf]s]sf] kbflwsf/L
;dIf lng' kg]{5 . o; Joj:yf adf]lhd ;ky glnPdf ;DalGwt cWoIf, ;~rfns, kbflwsf/L jf
sd{rf/Lsf] kb :jtM vf/]h x'g]5 .

238
 -0f_ sfo{sf/L k|d'vsf] ;]jf ;'ljwfsf] lgwf{/0f tf]lsPsf] dfu{bz{g cg';f/ ug'{ kg]{ Ohfhtkqk|fKt a+}s tyf
ljQLo ;+:Yffx?sf] nflu a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf !@) df ePsf] Joj:yf
;d]tsf] cfwf/df Joj:yfkg vr{ Pjd\ sfo{sf/L k|d'vsf] tnj, eQf tyf cGo cfly{s ;'ljwfx?
lgwf{/0f ug]{ ;DaGwdf o; a}+såf/f hf/L dfu{bz{gdf plNnlvt dfkb08 cg';f/ ug'{ kg]{]5 .
# ;~rfns lzIff sfo{qmd M
-!_ a}+s tyf ljQLo ;+:yfdf gofF ;~rfns lgo'Qm÷dgf]lgt eO{ cfP kZrft\ ;DalGwt ;+:yfn] cfkm\gf]
;+/rgf, Joj;fosf] k|s[lt, ;+:yfut ;'zf;g, ;+:yfut /0fgLlt, Joj;flos of]hgf, ;~rfnssf]
st{Jo 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]z { g cflb laifox? ;d]6L Ps dlxgfleq cled'vLs/0f -Orientation_ u/fpg' kg]{5 .
-@_ a}+s tyf ljQLo ;+: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 cGt/f{li6«o c;n cEof; (International Best Practice) ;d]6L cfkm\gf ;a} ;~rfnsx?nfO{
x/]s jif{ sDtLdf Psk6s cled'vLs/0f÷k'gtf{huLs/0f u/fpg] Joj:yf ldnfpg' kg]{5 .
-#_ a}+s tyf ljQLo ;+: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 / To:tf] sfo{ljlwsf] !÷! k|lt a}+s tyf ljQLo ;+:yf
lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .
$= sfo{sf/L k|d'vsf] lgo'lQm ;DaGwL Joj:yf
-!_ Ohfhtkqk|fKt ;+:yfsf] ;+Rffns ;ldltn] k|rlnt sfg'g tyf ;+:yfsf] k|aGwkq, lgodfjnL / a}+s jf
ljQLo ;+:yfsf ;~rfns / sfo{sf/L k|d'vsf] lgo'lQmsf nflu cfjZos of]Uotf tyf sfo{ cg'ej
;DaGwL ljlgodfjnL, @)&$ sf] Joj:yfsf] 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 .
-@_ ^% jif{ gf3]sf] JolQm a}+s tyf ljQLo ;+:yfsf] k|d'v sfo{sf/L clws[t kbdf lgo'Qm÷k'gM lgo'Qm x'g
of]Uo x'g] 5}g . ;fy}, ^( jif{ gf3]sf] JolQm k|d'v sfo{sf/L clws[t kbdf axfn /xg ;Sg] 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_ a}+lsË sf/f]af/sf] nflu cfjZos kg]{ Jofj;flos cg'ej,
-v_ ;+:yfsf] b}lgs sfo{ ;Dkfbgdf cfGtl/s lgoGq0f / k|rlnt sfg'gsf] kl/kfngf ug]{ u/fpg]
;Ifdtf,
-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 lgnDjg gul/Psf] jf o; a}+saf6 ePsf] cg';Gwfgdf
z+sf:kb sf/f]af/df ;+nUg egL ls6fg gul/Psf] jf To:tf] lgnDjgjf6 km's'jf ePsf] kfFr 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] ltg jif{ k'u]sf] .
-$_ ;+:yfn] sfo{sf/L k|d'vsf] lgo'lQm ubf{ / ;~rfns ;ldltdf x]/k]m/ x'Fbf o; a}+ssf] a}+s tyf ljQLo
;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefunfO{ t'?Gt hfgsf/L lbg' 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 .

239
 -^_ ;+: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 . Ohfhtkqk|fKt
;+:yfaf6 sfo{sf/L k|d'vnfO{ k|bfg ul/g] tnj, eQf, af]g; tyf cGo ;'ljwf ;DaGwL ljj/0f / ;f]
;DaGwdf ePsf] s'g} klg kl/jt{gsf] ljj/0f lgo'Qm ePsf], kl/jt{gsf] lg0f{o ePsf] / cfly{s jif{
;dfKt ePsf] Ps dlxgfleq o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f
ljefunfO{ pknAw u/fpg' kg]{5 .
-&_ 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 .
-*_ s'g} a}+s jf ljQLo ;+:yfsf] sfo{sf/L k|d'v csf{] s'g} Joj;flos ;+:yfdf ;~rfns, sfo{sf/L k|d'v,
cGo kbflwsf/L, sd{rf/L jf cGo s'g} kbdf /xL sfd ug{ kfpg] 5}g . t/ a}+s jf ljQLo ;+: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 .
-(_ r'Qmf k'FhLsf] b]xfo adf]lhd eGbf a9L x'g] u/L ;]o/ wf/0f ug]{ ;]o/wgL ;f] ;+:yfsf] ;~rfns kb
afx]s sfo{sf/L k|d'v nufot s'g} klg txsf] sd{rf/L kbdf lgo'Qm x'g of]Uo x'g] 5}g . of] lgb]{zg
hf/L xF'bfsf avt s'g} JolQm ;+:yfsf] sfo{sf/L k|d'v kbdf axfn /x]sf] eP ljBdfg sfo{sfnsf]
afFsL cjlw k'/f ug{ eg] afwf k'u]sf] dflgg] 5}g .
æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf r'Qmf k'FhLsf] ! k|ltzt jf ;f]eGbf a9L
ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf r'Qmf k'FhLsf] @ k|ltzt jf ;f]eGbf a9L
æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf r'Qmf k'FhLsf] % k|ltzt jf ;f]eGbf a9L
-!)_ lhNnf:t/df s]Gb|Lo sfof{no jf skf]{/]6 sfof{no /x]sf a}+s tyf 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 .
-!!_ sfo{sf/L k|d'v nuftf/ b'O{ k6seGbf a9L pQm kbdf lgjf{lrt, dgf]lgt jf lgo'Qm x'g g;Sg] u/L
;DalGwt ;+:yfn] cfkm\gf] lgodfjnLdf Joj:yf ug'{kg]{ 5 . of] lgb]{zg hf/L x'Fbf s'g} a}+s tyf ljQLo
;+:yfsf] lgodfjnLdf ;f] Joj:yf gePsf] eP cfufdL ;fwf/0f ;efn] ;f] ;DaGwL k|:tfj kfl/t u/L
lgodfjnL ;+zf]wg ug'{kg]{ 5 .
-!@_ 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 a}+s jf ljQLo ;+:yfx? aLr ufEg]÷ufleg] jf
k|fKtL ug]{ ;DjGwdf 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] ;dofjwL yk ug{ ;lsg]5 .
-!#_ ;~rfns ;ldltn] k|d'v sfo{sf/L clws[tnfO{ lgo'Qm ug]{ l;nl;nfdf kfl/>lds / cGo ;'ljwf
nufotsf laifodf s/f/ ;Demf}tf ubf{ ;f] ;Demf}tfdf ;]jf ;'ljwf ;DaGwL zt{x? ls6fgL u/L :ki6 ?kdf
pNn]v ug'{ kg]{5 . ;+:yfnfO{ ljQLo ef/ kg]{ ;]jf ;'ljwf ;DaGwL zt{x? pNn]v ubf{ k|rlnt sfg'gL
Joj:yf jf ljlgodfjnLsf] Joj:yf adf]lhd x'g] egL 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 a}+s jf ljQLo ;+:yfn] o;} Joj:yf adf]lhd
x'g] u/L ;fljs ;Demf}tfdf tbg'?kn] ;+zf]wg÷ kl/dfh{g ug'{ kg]{5 .
%= sd{rf/Lx?n] kfngf ug'{ kg]{ cfr/0f ;DaGwL Joj:yf M
-!_ sd{rf/Lx?n] b]xfo adf]lhdsf Go"gtd :jLsf/of]Uo cfr/0fsf] :t/ sfod ug'{ kg]{5 M–

240
 -s_ Ohfhtkqk|fKt ;+:yfsf sd{rf/Lx?n] o; a}+sn] hf/L u/]sf] cfr/0f ;DaGwL Joj:yf kfngf
ug]{ argj4tf ;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?n] Ohfhtkqk|fKt ;+:yfsf] lxt ljk/Ltsf b]xfosf ultljlwdf ;+nUg x'g kfOg] 5}g M
-s_ sd{rf/Lx? k|ToIf jf ck|ToIf ?kdf Ohfhtkqk|fKt ;+:yfsf] lxt ljk/Lt x'g] s'g} klg
lsl;dsf] ultljlwdf ;+nUg x'g' x'Fb}g .
-v_ Ohfhtkqk|fKt ;+: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 .
-u_ Ohfhtkqk|fKt ;+:yfsf sd{rf/Lsf] cfgf u|fxs;Fu ;]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 ;]o/÷C0fkqx?sf] sf/f]af/sf] xsdf o; lsl;dsf] k|ltaGw nfu" x'g] 5}g .
-3_ cfk"m sfo{/t /x]sf] Ohfhtkqk|fKt ;+: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 Jofj;flos ultljlwdf
;+nUg x'g'eGbf klxn] Ohfhtkqk|fKt ;+: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 x'g kfpg] jf gkfpg] ;DaGwL Joj:yf
Ohfhtkqk|fKt ;+: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} sd{rf/L 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] Ohfhtkqk|fKt ;+:yf;Fu sf/f]af/
ubf{ kfl/jfl/s ;DaGwsf] k|efj kfg{ kfOg] 5}g . ;fy}, ;fdfgx?sf] vl/b laqmL ubf{, ;]o/ nufot cGo

241
 k||Tofe"lt sf/f]af/df k|fyldstf kfpg jf lbgsf nflu kbsf] pkof]u ug{ kfOg] 5}g . o;}u/L ;'g, rfFbL,
ljb]zL ljlgdo / ljb]zL ;'/If0fkqx?sf] ;§fk§f ubf{ kbLo k|efj kfg{ kfOg] 5|}g .
-&_ ;"rgfsf] b'?kof]u ug{ gx'g]
sd{rf/Ln] Ohfhtkqk|fKt ;+: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]{
Ohfhtkqk|fKt ;+:yfsf] n]vf ;DaGwL clen]v / k|ltj]bg k"0f{ Pjd\ b'?:t x'g'kg]{5 . sd{rf/Ln]
cgflws[t ?kdf Ohfhtkqk|fKt ;+:yfsf] n]vf clen]v / sfuhftdf JolQmut ?kdf yk36 ug{ kfOg]
5}g . o:tf] u/]df lgh sd{rf/L k|rlnt sfg'g adf]lhd ;hfosf] efuLbf/ x'g]5 .
-(_ uf]klgotf sfod /fVg' kg]{
-s_ sd{rf/Ln] k|rlnt sfg'g adf]lhd u|fxssf] ;"rgf / u|fxs;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]klgotf -k|ltlnkL
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] Jofj;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 e+u 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]{
Ohfhtkqk|fKt ;+: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 / ;DalGwt ;'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 /
;DalGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 . s'g} sd{rf/Ln] pQm cfr/0fx?sf] kfngf gu/]df ;f]
;DaGwL ljj/0f / lghdfly ul/Psf] sf/jfxL af/]sf] hfgsf/L o; a}+ssf pko'{Qm ljefudf t'?Gt
k7fpg' kg]{5 .
-!#_ sd{rf/LnfO{ shf{ k|bfg ug]{ ;DaGwdf
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] 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'2lt /l;b, ;'grfFbL tyf
g]kfn ;/sf/÷g]kfn /fi6« a}+sn] hf/L u/]sf] C0fkq÷art kqsf] lwtf]df shf{ k|bfg ug{ ;Sg]5 .
-!$_ Ohfhtkqk|fKt ;+:yfsf ;+:yfks jf ;~rfnssf Psf3/ kl/jf/sf ;b:o jf ! k|ltzt eGbf sd ;+:yfks
;]o/ wf/0f ug]{ ;]o/wgLn] ;f]xL ;+:yfdf sd{rf/Lsf] ?kdf sfo{ u/]sf] cj:yfdf To:tf] sd{rf/L s'g} klg
sd{rf/L o'lgogsf] kbflwsf/L eO{ sfo{ ug'{ x'Fb}g .
-!%_ s'g} klg a}+s tyf ljQLo ;+:yf / C0f c;"nL Gofoflws/0f nufot cGo lgsfox?af6 ul/g] lnnfd
a9fa9 nufot C0f c;'nL ;DjGwL sfo{x?df ;DalGwt a}+s tyf ljQLo ;+:yfsf sd{rf/L k|ToIf jf

242
 ck|ToIf ?kdf ;xefuL x'g kfpg] 5}gg\ . a}+s tyf ljQLo ;+:yfn] cfkm\gf] sd{rf/L ;]jf ljlgodfjnLdf
;d]t ;f]xL cg'?k kl/dfh{g ug'{kg]{5 .
-!^_ Job Specification / Know Your Employee ;DaGwdf
;~rfng hf]lvd -Operational Risk_ Go"gLs/0fsf nflu Ohfhtkq k|fKt ;+:yfn] zfvf k|d'v nufot
Joj:Yffkg txsf kbflwsf/LnfO{ lhDd]jf/L ;'Dkbf lglZrt of]Uotf tyf cg'ej k'u]sfx?af6
sfo{;Dkfbg x'g] u/L :ki6 sfo{ljj/0f -Job Specification_ tof/ u/L nfu" ug'{ kg]{5 / sd{rf/L
;DaGwL ljj/0f lgoldt ?kdf cBfalws u/L clen]v /fVg'kg]{5 .
-!&_ Ohfhtkqk|fKt ;+:yfx?n] pTs[i6 sd{rf/L 5gf}6 (Talent-hunt) k|lqmofaf6 sd{rf/L egf{ ug'{ kg]{
cj:yfdf lgikIftf / kf/bzL{tf sfod x'g] u/L cnu} sfo{ljlw th'{df u/L dfq egf{ ug]{ Joj:yf
ug'{kg]{ 5 .
^= sd{rf/L bIftf clea[l4 ;DaGwdf M
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] cfkm\gf sd{rf/Lx?sf]] bIftf clej[l4sf nflu k|To]s jif{ ut cfly{s
jif{sf] s'n tnaeQf vr{sf] Go"gtd # 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{af6 ;+:yfsf ;a} sd{rf/Lx?n] bIftf clej[l4df ;dfg cj;/ k|fKt ug]{
u/L cfjZos Joj:Yff ldnfpg' kg]{5 .
-v_ ;~rfns ;ldltsf cWoIf, ;~rfns / k|d'v sfo{sf/L clws[tsf] ljb]z e|d0f ;DaGwL s'g} klg vr{
/ cfkm\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 .
-u_ 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 .
-3_ tflnddf dgf]lgt÷;xefuL x'Fbf a}+ssf] lgodfg';f/ nfUg] vr{ o; cGtu{t ;dfj]z ug{ kfOg]5 .
-ª_ tflnd k|bfos ;+:yfsf] 5g}f6 ubf{ To:tf] ;+:yfsf] Voflt, k|lti7f / ljZj;gLotfnfO{ cfwf/ agfpg'
kg]{5 .
-r_ :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 .
-5_ rfn' cfly{s jif{df sd{rf/Lx?sf]] bIftf clej[l4df tf]lsP cg';f/sf] /sd 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 .
-h_ a}+s tyf ljQLo ;+:yfx?n] cfgf] ;+:yfdf sfo{/t ;xfos :t/b]lv clws[t :t/;Ddsf sd{rf/Lx?nfO{
a}+lsË ;DaGwL tflnd clgjfo{ ?kdf k|bfg ug]{ Aoj:yf ug'{ kg]{5 . a}+s tyf 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 .
-em_ a}+s tyf ljQLo ;+:yfsf ;~rfns ;ldltn] sd{rf/Lx?sf]] bIftf clej[l4 ;DaGwdf sfo{ljlw agfO{
nfu" ug'{ kg]{5 / To:tf] sfo{ljlwsf] !÷! k|lt a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt
;'kl/j]If0f ljefudf k]z ug'{ 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]{5M .
-s_ a}+s tyf ljQLo ;+:yfn] cfgf] sfd sf/jfxLnfO{ k|efjsf/L ?kdf ;~rfng ug{ ;~rfnssf]
;+of]hsTjdf b]xfosf ;ldlt jf pk–;ldlt dfq u7g ug{ ;Sg]5 .
 n]vfk/LIf0f ;ldlt

243
  hf]lvd Joj:yfkg ;ldlt
 sd{rf/L ;]jf ;'ljwf ;ldlt
 ;DklQ z'4Ls/0f lgjf/0f ;DaGwL ;ldlt
-v_ v08 -s_ df h'g;'s} s'/f n]lvPsf] ePtf klg s'g} vf; k|of]hgsf] nflu ;do tf]sL u}/
sfo{sf/L ;~rfnssf] ;+of]hsTjdf pk–;ldlt u7g ug{ eg] afwf k'u]sf] dfgLg] 5}g .
-u_ ;~rfns ;ldltsf cWoIf ;~rfns ;ldlt afx]s cGo s'g} klg cfGtl/s ;ldlt jf pk–
;ldltdf ;dfj]z x'g kfpg] 5}g .
-3_ v08 -s_ adf]lhd ;ldlt u7g ubf{ n]vfk/LIf0f ;ldltdf # hgf / cGo ;ldltdf cfjZostf
cg';f/ cfdGq0f ul/g] ljz]if1 JolQm ;lxt sDtLdf # b]lv a9Ldf % hgf;Dd ;b:o x'g
;Sg]5g\ .
-ª_ ;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 .
-r_ pko{'Qm adf]lhd $ j6f ;ldlt sfod x'g] u/L o; a}+saf6 kl/kq hf/L x'g' eGbf cufl8
ljleGg ljlgodfjnLx?df ePsf] Joj:yf cg';f/ ;~rfnsx?n] k|ltlglwTj ug]{ u/L u7g ePsf
;ldltnfO{ Joj:yfkg cGtu{t u7g ug]{ Joj:yf ldnfpg' kg]{5 .
-5_ ;~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 .
-h_ 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 ;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 sfo{sf/L k|d'vn] ug]{5 .
t/, gfoj sfo{sf/L k|d'v eGbf lgs6t\d tNnf] jf gfoj sfo{sf/L k|d'v ;dfg kbdf a9'jf
ubf{ sfo{sf/L k|d'vsf] l;kmfl/;df ;+:yfsf] sd{rf/L ljlgodfjnLdf ePsf Joj:yfsf] cwLgdf
/xL ;+rfns ;ldltn] ug'{ kg]{5 .
-em_ Pp6f ;ldltdf ;+of]hs /x]sf] ;~rfns csf]{ ;ldltdf ;+of]hs x'g kfpg] 5}g .
-`_ cfGtl/s n]vfk/LIf0f ljefusf k|d'v / sd{rf/Lx?sf] sfo{;Dkfbg d"NofÍg qmdzM n]vfk/LIf0f
;ldltn] / n]vfk/LIf0f ljefusf k|d'vn] ug]{ u/fpg] Joj:yf ug'{ kg]{5 .
-@_ n]vfk/LIf0f ;ldlt ;DaGwL Joj:yf M
;~rfns ;ldltn] u}/ sfo{sf/L ;~rfnssf] dftxtdf Pp6f n]vfk/LIf0f ;ldlt u7g ug'{ kg]{5 . ;f]
;ldltsf] ;b:o–;lrj cfGtl/s n]vfk/LIf0f ljefusf] k|d'v x'g]5 . ;f] ;ldltn] ;+:yfsf] cfly{s
cj:yfsf] ;dLIff, cfGtl/s lgoGq0f, n]vfk/LIf0f ;DaGwL sfo{qmd / n]vfk/LIf0fsf] kl/0ffd ;DaGwdf
lj:t[t 5nkmn u/L Joj:yfkgnfO{ cfjZos lgb]{zg lbg]5 . Ohfhtkqk|fKt ;+:yfsf cfGtl/s /
afx\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/ ;~rfns ;ldltn] lj:t[t 5nkmn ug'{ kg]{5 . 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 afwf k'u]sf] dflgg] 5}g .
;ldltsf] k|d'v pQ/bfloTj
-s_ k|rlnt sfg'g adf]lhd Ohfhtkqk|fKt ;+:yfsf] ;du| ljQLo cj:yf, cfGtl/s lgoGq0f,
n]vfk/LIf0f of]hgf / cfGtl/s n]vfk/LIf0fdf cf}+NofOPsf ljifox?df cfjlws ?kdf ;dLIff
u/L ;f] ;DaGwdf ckgfpg' kg]{ sbd af/] Joj:yfkgnfO{ cfjZos lgb]{zg lbg] / ;f] ;DaGwL
;'emfj ;~rfns ;ldltdf k]z ug]{ .
-v_ afx\o n]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] .

244
 -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_ Ohfhtkqk|fKt ;+:yfsf] jflif{s ljQLo ljj/0fnfO{ ;xL / oyfy{ agfpg Joj:yfkgnfO{ ;xof]u
ug]{ .
-ª_ Ohfhtkqk|fKt ;+: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/jfxLdf lgoldttf, ldtJolotf, cf}lrTotf, k|efjsfl/tf h:tf s'/fx?
cjnDag eP÷gePsf] af/] ;dLIff u/L ;~rfns ;ldltnfO{ cfjZos ;'emfj lbg] .
-em_ 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]{ .
-#_ hf]lvd Joj:yfkg ;ldlt ;DaGwL Joj:yfM
;~rfns ;ldltn] Pshgf u}/–sfo{sf/L ;~rfnssf] ;+of]hsTjdf Pp6f hf]lvd Joj:yfkg ;ldlt
u7g ug'{ kg]{5 . ;ldltsf] ;b:ox?dWo] ;~rfng -ck/];g_ ljefusf ljefuLo k|d'v ;b:o / k|d'v
hf]lvd clws[t -CRO_ ;b:o–;lrj x'g]5 . n]vfk/LIf0f ;ldltsf ;+of]hs hf]lvd Joj:yfkg
;ldltsf] kb]g ;b:o x'g]5 . ;ldltsf] a}7s tLg dlxgfdf sDtLdf Psk6s a:g' kg]{5 .;ldltsf]
sfd st{Jo / pQ/bfloTj
-s_ ljBdfg hf]lvd klxrfg tyf Joj:yfkg k|0ffnLsf] kof{Kttf / pko'Qmtfsf ;DaGwdf ;~rfns
;ldltnfO{ hfgsf/L u/fpg] / pko'Qm k|0ffnLsf] ljsf;sf nflu ;'emfj lbg] .
-v_ Jofj;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 ;dfof]lht ;DklQ cg';f/ k'FhLsf] kof{Kttf, cfGtl/s k'FhL ljZn]if0f k4lt -ICAAP_,
Jofj;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_ æsÆ ju{sf jfl0fHo a}+s / /fli6«o:t/sf ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfn] lgoldt
?kdf bjfj k/LIf0f (Stress Testing) u/L ;f]sf] kl/0ffd pk/ 5nkmn u/L ;f]sf cfwf/df
eljiodf ckgfpg'kg]{ cfjZos gLlt lgdf{0f jf lg0f{o k|lqmofsf nflu ;~rfns ;ldltdf
;'emfj k]z ug]{ .
-5_ ;~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]{ .

245
 -h_ ;+: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÷¥xf; / ;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]{ .
-em_ 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]{ .
-$_ sd{rf/L ;]jf ;'ljwf ;ldlt ;DaGwL Joj:yf
;~rfns ;ldltn] Pshgf u}/–sfo{sf/L ;~rfnssf] ;+of]hsTjdf Pp6f æsd{rf/L ;]jf ;'ljwf
;ldltÆ u7g ug{ ;Sg]5 . pQm ;ldltdf ;+:yfsf] k|d'v sfo{sf/L clws[t / n]vf ;DaGwL ljefusf
ljefuLo k|d'v ;b:o tyf hgzlQm Aoj:yfkg ;DaGwL ljefusf ljefuLo k|d'v ;b:o ;lrj x'g]5g\ .
;ldltsf] sfd st{Jo / pQ/bfloTj
-s_ ;+:yfsf] ækfl/>lds lgwf{/0f gLltÆ th'{df ug{ ;~rfns ;ldltnfO{ cfjZos ;xof]u ug]{ .
-v_ ;ldltn] ;do–;dodf ;Dk"0f{ sd{rf/Lx?sf] kfl/>lds ;+/rgfsf] cWoog tyf ljZn]if0f ug]{ /
ahf/sf] kfl/>lds ;+/rgfdf cfPsf] kl/jt{gn] ;+:yfdf kfg]{ k|efjsf ;DaGwdf lgoldt ?kn]
cWoog u/L ;~rfns ;ldlt ;dIf k|ltj]bg k]z ug]{ .
-u_ ;+:yfsf] ækfl/>lds lgwf{/0f gLltÆ adf]lhd k|rlnt sfg'g tyf gLlt lgb]{zgdf plNnlvt
Joj:yfx?sf] kfngf x'g] u/L k|d'v sfo{sf/L clws[t nufot ;Dk"0f{ sd{rf/Lx?sf] kfl/>lds
j[l4 ug'{kg]{ b]lvPdf ;f]sf] cfwf/x? ;lxt ;~rfns ;ldltdf l;kmfl/; ug]{ .
-3_ ;+:yfsf sd{rf/Lx?n] ;Dkfbg ug'{kg]{ sfo{ ljj/0f, nIo / k|ult d"NofÍgsf kl/;"rsx? ;d]t
ljsf; u/L ;f] adf]lhd lghx?sf] sfo{;Dkfbg d"NofÍg k|0ffnLsf] k'g/fjnf]sg ug]{ .
-ª_ hgzlQm Joj:Yffkg ;DaGwL sfo{x? egf{, 5gf}6, lgo'lQm, kb:yfkgf, ;?jf, a9'jf, j[lQ ljsf;,
sfo{;Dkfbg d"NofÍg, k'/:sf/ tyf ;hfo / >d ;DaGw ;DaGwL of]hgf, gLlt tyf dfkb08x?
tof/ u/L ;~rfns ;ldlt ;dIf k]z ug]{ .
-r_ sd{rf/L gLlt tyf sfo{/t sd{rf/L ;+/rgfsf] ;dLIff ug]{ / Succession Planning tof/ u/L
:jLs[ltsf nflu ;~rfns ;ldlt ;dIf l;kmfl/; ug]{ .
-5_ k|d'v sfo{sf/L clws[tn] cfgf] ;]jf ;'ljwf;+u ;DaGwL ljifodf 5nkmn ug{ a;]sf] ;ldltsf]
a}7sdf efu lng kfpg] 5}gg\ .
-%_ ;DklQ z'4Ls/0f lgjf/0f ;ldlt ;DaGwL Joj:yf
o; a}+ssf] lgb]{zg adf]lhd a}+s tyf ljQLo ;+:yfn] u}/ sfo{sf/L ;~rfnssf] ;+of]hsTjdf
cg'kfngf -Compliance_ ljefusf ljefuLo k|d'v tyf hf]lvd Joj:yfkg laefusf ljefuLo k|d'v
;b:o / ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$, P]gsf] bkmf &t adf]lhd lgo'Qm
ePsf] sfof{Gjog clwsf/L ;b:o ;lrj /xg] u/L ;DklQ z'4Ls/0f lgjf/0f ;DaGwL ;ldlt u7g ug'{
kg]{5 . ;ldltdf cfjZostf cg';f/ Ps hgf ;Dd ljz]if1÷;DjlGwt JolQm cfdGq0f ug{ ;lsg] 5 .
;ldltsf] a}7s sDtLdf klg tLg dlxgfdf Psk6s a:g' kg]{5 .
;ldltsf] sfd st{Jo / pQ/bfloTj

-s_ ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$, ;DklQ z'4Ls/0f -dgL nfpG8l/Ë_
lgjf/0f lgodfjnL, @)&#, o; a}+saf6 hf/L lgb]{Zfg -O=k|f=lgb]{zg g+= !(_ adf]lhd eP÷u/]sf
sfd sf/jfxLsf] ;dLIff u/L k|ltj]bg ;~rfns ;ldltdf k]z ug]{ .
-v_ ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$, ;DklQ z'4Ls/0f -dgL nfpG8l/Ë_
lgjf/0f lgodfjnL, @)&#, o; a}+saf6 hf/L lgb]{Zfg tyf Financial Action Task Force
(FATF) åf/f hf/L ePsf] l;kmfl/; (Recommendation) adf]lhd a}+sn] th'{df tyf
sfo{fGjog u/]sf] cfGtl/s gLlt, sfo{ljlw tyf k|s[ofut kIfx?sf] kof{Kttf ;DaGwdf 5nkmn
u/L cfjZos gLltut Joj:yf / ;f] sf] sfof{Gjog ug]{ .

246
-u_ ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL klxrfg / ;f]sf] lgjf/0fsf nflu
ckgfO{Psf / ckgfpg'kg]{ k|s[ofut kIf tyf ;f] sfo{df k|of]u x'g] ;"rgf k|ljlw k|0ffnLsf]
kof{Kttf ;DaGwL 5nkmn u/L cfjZos ;'wf/sf] nflu ;~rfns ;ldltnfO{ ;'emfj lbg] .
-3_ u|fxs klxrfg ;DaGwL Joj:yfsf] laZn]if0f u/L pRr kb:y JolQm tyf clGtd lxtflwsf/L
nufot hf]lvd auL{s/0f cg';f/ u|fxs klxrfg / u|fxs :jLsf/ gLlt (Customer
Acceptance Policy) th'{df tyf k|efjsf/L ?kdf sfof{Gjog ug]{ u/fpg] .
-ª_ ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL P]g, lgodfjnL, o;
a}+såf/f hf/L lgb]{Zfg, Pjd\ a}+ssf] cfGtl/s gLlt lgodsf] kl/kfngf tyf sfof{Gjog cj:yfsf]
af/]df q}dfl;s k|ltj]bg ;~rfns ;ldltdf k]z ug]{ .
-r_ Joj:yfkgaf6 b]xfo adf]lhdsf] k|ltj]bg÷ljj/0f lnO{ 5nkmn ug]{ / cfjZostf cg';f/
;~rfns ;ldltnfO{ ;'emfj lbg] .
-!_ AML/CFT sf] hf]lvd Joj:yfkg ;DjGwL k|ltj]bg .
-@_ u|fxs klxrfgsf] cBfjlws l:ylt, u|fxs klxrfg k4lt (CDD) sf] ljj/0f, PEPs sf]
ljj/0f / a[xt u|fxs klxrfg k4lt (ECDD) sf] ljj/0f tyf o;nfO{ l56f], 5l/tf] /
;'rgf k|ljlwsf] k|of]u dfkm{t yk k|efjsf/L jgfpg eljiodf cjnDag ug'{kg]{ gLltut,
k|s[ofut / ;+:yfut ;'wf/sf sfo{x?sf] ljj/0f .
-#_ cfGtl/s n]vfk/LIf0f, afx|o n]vfk/LIf0f / o; a}+ssf] lg/LIf0f k|ltj]bgdf plNnlvt
;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL s}lkmotx? pk/
;dLIff tyf ;f] ;DaGwdf gLltut Pjd\ k|lqmofut ;'wf/ ug{' kg]{ kIfx?sf] lj:t[t
ljj/0f .
-5_ a}+s÷ljQLo ;+:yfn] gofF ;]jf÷;'lawf z'?jft ubf{, k|ljlw (IT System) vl/b ubf{, jfo/
6«fG;km/ ubf{, O{–a}lsË÷df]afO{n a}lsË -QR Code ;d]t_, df]afOn jfn]6 dfkm{t /sd
/sdfGt/ ubf{ / cGo cgnfO{g÷ckmnfOg dfkm{t x'g] sf/f]af/df lglxt ;DklQ z'4Ls/0f tyf
cft+sjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL hf]lvdsf] ljZn]if0f / ;f]sf] Joj:yfkgsf] nflu
gLltut Pj+ k|lqmofut kIfdf ug'{kg]{ cfjZos ;'wf/x?sf] ;DaGwdf lj:t[t ljj/0f .
-h_ /fli6«o Pj+ cGt/{fli6«o If]qdf ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL
;DaGwL ePsf] ljifox?÷36gfx? / To;af6 a}+s÷ljQLo ;+:yfnfO{ kg{ ;Sg] c;/x?sf] ljZn]if0f
u/L hf]lvd Joj:yfkg ug{ s] s:tf] gLltut Joj:yf ug'{kg]{ xf] ;f] ;DaGwdf cfjZos ;'emfj
;~rfns ;ldlt ;dIf k]z ug]{ .
-em_ sfof{Gjog clwsf/L, ;+:yfsf] r'Qmf k'FhLsf] b'O{ k|ltzt jf ;f] eGbf j9L ;]o/ :jfldTj ePsf
;]o/wgL, ;~rfns ;ldltsf ;b:ox?, pRr Jo:yfkgnfO{ / AML/CFT sf] sfo{df k|ToIf
tyf lgoldt ?kdf ;+nUg x'g] sd{rf/Lx?nfO{ AML/CFT ;DaGwL laifodf pko'Qm 1fg
x:tfGt/0f sfo{qmdsf] Joj:yfkg ug]{ .
-`_ ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL cfGtl/s gLltut
Joj:yf / dfu{bz{gsf] lgoldt k'g/fjnf]sg u/L ;f]sf] kof{Kttfsf ;DaGwdf ;~rfns ;ldltdf
;'emfj k]z ug]{ .
-6_ AML/CFT k|0ffnLn] k|efjsf/L ?kdf sfd u/]÷gu/]sf]], hf]lvdsf] plrt tj/n] Joj:yfkg
u/]÷gu/]sf], c:jefljs ultljlwsf] kof{Kt cg'udg x'g] Joj:yf u/]÷gu/]sf] / cfjZos
k|ltj]bgx? ;DalGwt lgsfodf k]z x'g] u/]÷gu/]sf] olsg u/L ;f] ljifo ;+rfns ;ldltdf
;d]t 5nkmn x'g] Joj:yf ug]{ .
-7_ ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL lgoGq0f ;DaGwdf ljQLo
hfgsf/L OsfO{ / o; a}+sn] tf]s] adf]lhdsf] dfWodjf6 lgoldt ?kdf ;DalGwt lgsfox?df
k]z ug'{kg]{ ljj/0f tyf k|ltj]bgx? tf]lsP adf]lhd k]z u/]÷gu/]sf] ;DaGwdf ;ldltn] ;DklQ
z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ sf] bkmf $$s df pNn]lvt k|fjwfg k|lts'n
gx'g] u/L 5nkmn ug]{ .

247
*= shf{ k|bfg ug{ aGb]h ;DaGwL Joj:yf M
-s_ b]xfosf cj:yfdf Ohfhtkqk|fKt ;+: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 ;]o/ lnPsf] kmd{,
sDkgLnfO{ / ;+:yfnfO{,
-$_ ;~rfns jf lghsf Psf3/ kl/jf/sf ;b:o hdfgt a;]sf] JolQm, kmd{ sDkgLnfO{ jf
;+:yfnfO{ .
-v_ b]xfosf cj:yfdf Ohfhtkqk|fKt ;+:yfsf ;+:yfks ;d"x, ;]o/wgL, n]vfk/LIfs, sfg'gL ;Nnfxsf/
tyf sd{rf/LnfO{ shf{ tyf u}/sf]ifdf cfwfl/t ;'ljwf k|bfg ug{ aGb]h ul/Psf] 5 M–
-!_ ;+:yfks ;d"xsf ;]o/wgL jf r'Qmf k'FhLsf] s'n ;]o/sf] Ps k|ltzteGbf a9L ;]o/ lnPsf
;]o/wgL tyf lghsf kl/jf/sf ;b:o / sd{rf/LnfO{,
-@_ ;+:yfks ;d"xsf ;]o/wgL, Ps k|ltzt jf ;f]eGbf a9L ;]o/ lnPsf
JolQm÷kmd{÷sDkgL÷;+:yf, sfo{sf/L k|d'v, axfnjfnf n]vfk/LIfs, sfg'gL ;Nnfxsf/ tyf
sd{rf/L jf To:tf JolQmsf] kl/jf/sf ;b:o jf To:tf JolQmsf ljQLo :jfy{ ePsf kmd{,
sDkgL, ;+:yf jf ;~rfns dgf]lgt jf lgo'lQm ug]{ clwsf/ kfPsf kmd{, sDkgL jf ;+:yfnfO{ ,
t/, ljutdf s'n r'Qmf k'FhLsf] Ps k|ltzt eGbf sd ;]o/ wf/0f u/]sf Ohfhtkqk|fKt
;+:yfsf;+:yfks ;d"xsf ;]o/wgLnfO{ k|bfg ePsf] shf{ tyf u}/ sf]ifdf cfwfl/t ;'ljwfsf]
lj:t[t ljj/0f jfli{fs ljQLo ljj/0fdf v'nfpg' kg]{5 .
-#_ r'Qmf k'FhLsf] Ps k|ltzteGbf a9L ;]o/ lnPsf] ;]o/wgL / Ohfhtkqk|fKt ;+:yfsf sd{rf/L
;fem]bf/ ePsf] jf hdfgt a;]sf] jf cGo lsl;dsf] ljQLo :jfy{ ePsf] JolQm, kmd{, sDkgL jf
;+:yfnfO{,
-$_ o; a}+sn] lgb]{zg lbPsf]df afx]s Ps k|ltzt eGbf a9L ;]o/ wf/0f u/]sf ;]o/wgL /
sd{rf/Ln] bz k|ltzteGbf a9L ;]o/ lnO{ dtflwsf/ lnPsf] kmd{, sDkgL jf ;+:yfnfO{,
-u_ Ohfhtkqk|fKt ;+:yfsf ;+:yfks ;d"xsf ;]o/wgL, ;~rfns, sfo{sf/L k|d'v / lghsf] kl/jf/sf
;b:ox?sf] :jfldTjdf /x]sf] ;DklQsf] lwtf]df ;f]xL ;+:yfaf6 lwtf] /fvL shf{ k|jfx ug{ kfOg] 5}g .
t/, zt k|ltzt gub dflh{gdf hdfgt hf/L ug{, Ohfhtkqk|fKt ;+:yfsf] cfg} d'2lt /l;b tyf
g]kfn ;/sf/ / g]kfn /fi6« a}+s C0fkqsf] lwtf]df shf{ k|bfg ug{ o; v08df ePsf] s'g} klg
Joj:yfn] afwf k'¥ofpg] 5}g .
-3_ sfo{sf/L k|d'v / Ohfhtkqk|fKt ;+:yfsf sd{rf/Lx?nfO{ Ohfhtkqk|fKt ;+:yfsf] sd{rf/L
ljlgodfjnL cg';f/ ;'ljwfo'Qm ;fk6L k|bfg ug{ of] lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g .
pko{'Qm Joj:yfsf cltl/Qm ;/sf/sf] 3f]lift p2]Zo k'/f ug{ :yfkgf ePsf ljsf;d"ns ;+:yf jf
sDkgLnfO{ shf{ k|bfg ug{ o; a}+sn] 5'6 lbg ;Sg]5 .
-ª_ Ohfhtkqk|fKt ;+:yfn] cfgf] ;+:yfsf] ;+:yfks ;d"xsf ;]o/wgL ÷;~rfns÷sd{rf/L tyf lghsf]
Psf3/ kl/jf/sf] ;b:osf] r]s vl/b ug{ kfOg] 5}g .
-r_ Ohfhtkqk|fKt ;+:yfn] shf{ k|jfxsf qmddf lwtf] d"NofÍg ug{sf nflu tof/ u/]sf] ;"rLdf /x]sf
lwtf] d"NofÍgstf{nfO{ shf{ ;fk6L÷u}/ sf]ifdf cfwfl/t ;'ljwf k|bfg ug{ kfOg] 5}g .
-5_ pk/f]Qmsf] Joj:yf cg'kfngf ug]{ k|of]hgsf] nflu Ohfhtk|fKt a}+s tyf ljQLo ;+:yfx?n] ;Da4
kIfx? -Related Parties_ sf] ;"rL tof/ ug'{kg]{5 .

248
(= cfrf/;+lxtf tyf ;'zf;g ;DaGwL Joj:yf
!= Ohfhtkqk|fKt a}+s tyf 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;g OsfO u7g u/L ;'zf;gsf] l:yltaf/] dfl;s ?kdf cg'udg ub}{ hfg'
kg]{5 .
#= o; a}+ssf] lg/LIf0f k|ltj]bgdf p7fOPsf laifox?nfO{ tbf?stfsf ;fy sfof{Gjog ug'{ kg]{5 .
!)= :jM3f]if0ff tyf ;DklQ ljj/0f ;DaGwL Joj:yf
-s_ Ohfhtkqk|fKt ;+: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 tof/ u/]sf] btf{÷nut lstfasf] 9fFrf -cg';"rL ^=@_ ;lxtsf] ljj/0f o; a}+sdf k]z ug'{
kg]{5 .
-v_ a}+s tyf ljQLo ;+: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 ljQLo ;+: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 .
-u_ ;+:yfn] k|d'v sfo{sf/L clws[t tyf clws[t :t/sf sd{rf/Lx? lgo'lQm ubf{ o; lgb]{zgsf] cg';"rL
g+= ^=# adf]lhdsf] :jM3f]if0ff u/L u/fO{ clen]v /fVg' kg]{5 .
-3_ ;+:yfn] cfgf ;~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 .
!!= Ohfhtkqk|fKt ;+:Yffx?n] 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 a}+s tyf ljQLo ;+:yfsf k|:tfljt ;~rfns÷jf k|aGw ;~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] afwf kg]{5}g . ljQLo sf/f]af/sf] Ohfhtkqk|fKt u/L ;s]sf t/ ;j{;fwf/0fdf
;fj{hlgs ;]o/ lgisfzg gu/]sf ;+:yfsf ;~rfns, k|aGw ;~rfns tyf k|d'v sfo{sf/L clws[t
nufotsf clwsf/Lx?n] k|fKt ug]{ kfl/>lds, eQf tyf cGo cfly{s ;'ljwfx? pQm ;+:yfsf] ;j{;fwf/0f
;]o/wgLsf] k|ltlglwTj ePsf] k|yd ;fwf/0f;ef ;DkGg geP;Dd j[l4 ug{ kfO{g] 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'eGbf cufl8 a}+s jf ljQLo ;+:yfsf] ;fwf/0f;efaf6 n]vfk/LIfs lgo'lQm ePsf] xsdf eg]
sfd ;DkGg ug{ o; Joj:yfn] s'g} afwf kg]{ 5}g .
!$= -!_ Ohfhtkqk|fKt ;+:yfsf ;~rfns, k|d'v sfo{sf/L clws[t jf Joj:yfkg txsf] kbflwsf/Ln] lzIff shf{,
xfo/ kr]{h shf{, 3/ shf{ jf 3/fo;L k|of]hgsf ;fdu|L shf{ afx]s lghx?sf] JolQmut gfddf cGo s'g}
lsl;dsf shf{ lng kfpg] 5}gg\ .
t/ ;/sf/L C0fkqsf] lwtf]df jf Credit Card cGtu{t shf{ lng o; Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
-@_ Ohfhtkqk|fKt ;+:yfn] s'g} klg Ohfhtkqk|fKt ;+:yfsf sfo{sf/L k|d'v jf Joj:yfkg txsf]
kbflwsf/Lsf] a}+s tyf ljQLo ;+:yf ;DaGwL P]gn] kl/efiff u/] adf]lhd ljQLo :jfy{ /x]sf] kmd{, sDkgL jf

249
 ;+:yfdf s'g} klg lsl;dsf] shf{ k|jfx ug{ ;Sg] 5}gg\ . of] lgb]{zg hf/L x'g'k"j{ k|jfx eO{;s]sf] shf{sf]
xsdf e'QmfgL cjlw ;dfKt eO{ ;s]kl5 gjLs/0f ug{ kfOg] 5}g .
!%= a}+s tyf ljQLo ;+: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 a}+s tyf ljQLo ;+:yfn] C0f k|bfg ug{
kfOg] 5}g .
!^= a}+s tyf ljQLo ;+:yfn] ;+:yfut ;fdflhs pQ/bfloTj ;DaGwL sfo{df yk lqmofzLn x'g cfgf] x/]s
cfly{s jif{sf] v'b d'gfkmfsf] sDtLdf ! k|ltzt /sd 5'§\ofO{ ;+:yfut ;fdflhs pQ/bfloTj sf]if v8f u/L
hDdf ug'{ kg]{5 . ;f] sf]ifdf hDdf ePsf] /sd lgDgfg';f/ x'g] u/L csf]{ cfly{s jif{ vr{ ug]{ Joj:yf
ldnfpg' kg]{5 .
-s_ ;+:yfut ;fdflhs pQ/bfloTj sf]ifdf hDdf ePsf] /sdaf6 lgDg If]qx?df x'g] vr{ Joxf]g{ ;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
clea[l4, ljQLo ;fIf/tf, u|fxs ;+/If0f ;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 lqmofzLn ;+:yfx?sf] ef}lts ;+/rgf lgdf{0f,
;fwg vl/b ;~rfng vr{ cflbdf lbOg] k|ToIf cg'bfg vr{ .
-#_ 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? .
-$_ a}+s tyf ljQLo ;+:yfn] cfkm\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? .
-^_ vf]nf} a}+s vftf cleofg, @)&^ cGtu{t vf]lnPsf vftfdf a}+s tyf ljQLo ;+:yfsf tkm{af6 hDdf
ul/Psf] k|lt vftf ?= !)) -Ps ;o_ ;Ddsf] vr{ /sd .
-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_ a}+s tyf ljQLo ;+:yfn] ;+:yfut ;fdflhs pQ/bfloTjdf vr{ ubf{ Ps} ef}uf]lns If]q tyf laifo
-h:t}M lzIff, :Jff:Yo cflb_ df dfq ;Lldt geO{ cfkm\gf] sfo{If]qleqsf ljleGg ef}uf]lns If]q tyf
laifox?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_ a}+s tyf ljQLo ;+:yfn] o:tf] sf]ifsf] Joj:yf tyf ;f]af6 ePsf] vr{sf] If]qut tyf k|b]zut ljj/0f
cfgf] jflif{s ljQLo ljj/0fsf] n]vf ;DaGwL l6Kk0fL cGtu{t v'nfpg' kg]{5 .
-5_ jfl0fHo a}+s tyf /fli6«o :t/sf ljQLo ;+:yfx?n] ;+:yfut ;fdflhs pQ/bfloTj sf]ifdf 5'6\ofPsf] /sdnfO{
cfly{s jif{ @)&^÷&& b]lv nfu" xg] u/L ljQLo ;fIf/tf k|j4{g ug]{ nufotsf lqmofsnfknfO{ k|f]T;flxt ug{
k|To]s k|b]zdf Go"gtd !) k|ltzt x'g]u/L vr{ ug'{kg]{5 .
!&= Core Banking Services sf nflu cfp6;f];{ dfkm{t lgo'Qm sd{rf/Laf6 sfo{;Dkfbg ug{÷u/fpg kfOg] 5}g .
!*= Ohfhtkqk|fKt ;+:yfx?n] k'/:sf/ jf ;Ddfg u|x0f ug]{, Ohfhtkqk|fKt ;+: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 .

250
 != Af}s tyf ljQLo ;+:yfx?n] k'/:sf/ jf ;Ddfg u|x0f ug]{ ;DaGwdfM
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{ gkfOg] .
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 .
@= ;+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 ;+:yfn] @)&$ r}t d;fGt;Dddf 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 ;ldltjf6 lg0f{o ePsf]
x'g'kg]{5 .
v_ ;+rfns ;ldltsf cWoIf, ;b:o / k|d'v sfo{sf/L clws[t ;+:yfsf] sfd;+u ;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 .
!(= ;~rfns ;ldltsf ;b:o, k|d'v sfo{sf/L clws[t / gfoj 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
. To;}u/L Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+sdf sfo{/t bf];|f] jl/otfsf] kbflwsf/L ;]jfaf6 x6]kl5
^ dlxgfsf] cjlw Joltt geO{ Ohfhtkqk|fKt ;+:yfsf] ;dfg k|s[ltsf] kbdf lgo'lQm x'g kfpg] 5}g .
t/, a}+s tyf ljQLo ;+:yfx? Ps cfk;df ufEg]÷ufleg] jf k|flKt k|lqmofdf ;+nUg eO{ @)&& c;f/
d;fGtleq PsLs[t sf/f]af/ ;+rfng u/]df o:tf ;+:yfsf ;~rfns, k|d'v sfo{sf/L clws[t tyf gfoj
k|d'v sfo{sf/Lsf] xsdf pk/f]Qm Joj:yf nfu" x'g] 5}g .
@)= Ohfhtkqk|fKt ;+:yfsf k|d'v sfo{sf/L clws[t tyf ;~rfns aLr s'g} lsl;dsf] sf/f]af/ ePdf pQm
sf/f]af/sf] lj:t[t ljj/0f ;lxtsf] hfgsf/L dfl;s ?kdf dlxgf ;dfKt ePsf] !% lbg leq ;DalGwt
;'kl/j]If0f ljefunfO{ hfgsf/L u/fpg' kg]{5 .

251
@!= vf/]hL / jrfpm
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&% sf] ;+:yfut ;'zf;g ;DaGwL Joj:yf O=k|f=lgb]{zg g+= ^÷)&% adf]lhdsf]
lgb]{zg tyf ;f] kZrft ldlt @)&^ c;f]h d;fGt ;Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{
kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;} lgb]{zg
adf]lhd eP u/]sf] dflgg]5 .

252
 cg';"rL – ^=!

>L ;~rfns ;ldlt, ldlt M @)&====÷====÷======

===================a}s÷ljQLo ;+:yf lnld6]8,
=====================================.
laifo M hfgsf/L u/fPsf] af/] .

pko{'Qm ;DaGwdf d ========================================================n] o; a}+s÷ljQLo ;+:yfsf] ;~rfnssf] kbdf

ldlt @)&===÷====÷=====af6 axfn 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; a}+s÷ljQLo ;+:yf;Fu 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 .
-@_ a}s÷ljQLo ;+:yfsf] sfo{sf/L k|d'v, k|aGw ;~rfns jf sDkgL ;lrj, n]vfk/LIfs 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; a+}s÷ljQLo ;+:yfsf] ;]o/ ;+Vof===================lnPsf]] 5'÷5f}+, ;f] afx]s a}+ssf]
cGo ;]o/ jf l8a~r/ 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; a}s÷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 art tyf C0fsf] sf/f]af/ ug]{ ;xsf/L ;+:yf
;d]tsf]_ ;~rfns, sd{rf/L jf axfnjfnf n]vfk/LIfs jf ;Nnfxfsf/sf] kbdf /x]sf] 5}g . ;fy}, o; ;+:yfsf]
;~rfns /x];Dd d cGo s'g} k|sf/sf] art tyf C0f ;DaGwL sf/f]af/ ug]{ ;+:yfsf] ;~rfns x'g] 5}g .
-&_ o; a}+s÷ljQLo ;+:yfsf] ;+:yfks ;]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:tvtM
gfd y/
afa'sf] gfdM
afh]sf]÷kltsf] gfdM
7]ufgfM
gful/stf lnPsf] lhNnf / gful/stf g+=

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

253
 cg';"rL – ^=@
==================a}+s÷ljQLo ;+:yf lnld6]8
;~rfnsx?sf] btf{÷nut lstfa

;~rfns
afh]sf]÷kltsf] k]zf, ;~rfnsaf6
s|=;+= ;~rfnssf] gfd afa'sf] gfd lgo'Qm
gfd Joj;fo x6]sf] ldlt
ePsf] ldlt

tof/ ug]{M

k|dfl0ft ug]{ M

254
 cg';"rL – ^=#
>L hgzlQm Joj:yfkg ljefu, ldlt M @)&====÷====÷======
===================a}s÷ljQLo ;+:yf lnld6]8,
=====================================.
laifo M :jM3f]if0ff ul/Psf] af/] .

pko{'Qm ;DaGwdf d ========================================================n] o; a}+s÷ljQLo ;+:yfsf]

================= kbdf ldlt @)&===÷====÷=====lgo'Qm ePsf]n] g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt a}+s tyf
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:tvtM
gfd y/
afa'sf] gfdM
afh]sf]÷kltsf] gfdM
7]ufgfM
gful/stf lnPsf] lhNnf / gful/stf g+=

255
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu

O=k|f=lgb]{zg g+= &÷)&^

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

o; a}+sn] æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfsf] lg/LIf0f tyf ;'kl/j]If0fsf] qmddf lbOPsf]
lgb]{zgx?nfO{ b]xfo adf]lhd nfu" ug{÷u/fpg 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 .
!= lg/LIf0f k|ltj]bg pk/sf] k|lts[of
lg/LIf0f k|ltj]bg pk/sf] k|lts[of :ynut lg/LIf0f k|ltj]bg k|fKt ePsf] ldltn] a9Ldf lt; lbgleq
Ohfhtkqk|fKt ;+: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 Ohfhtkqk|fKt ;+:yfn] o; a}+ssf] :jLs[lt lnO{ k|fKt ePsf] cjlwleq pQm
k|ltj]bg o; a}+sdf k]z ug'{ kg]{5 .
@= shf{ gf]S;fgL] Joj:yf
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 .
#= Loan Portfolio ;'wf/ of]hgf
lg/LIf0f k|ltj]bg dfk{mt lgb]{zg k|fKt ePsf] lt; lbgleq ;+:yfn] tLg dlxgfn] efvf gf3]sf æsÆ ju{sf
Ohfhtkqk|fKt ;+:yfsf] xsdf Ps s/f]8 ?k}ofF jf ;f]eGbf dflysf / cGo ju{sf Ohfhtkqk|fKt ;+:yfsf]
xsdf krf; nfv ?k}ofF jf ;f] eGbf dflysf ;a} shf{x?sf] l:ylt ;'wfg]{ of]hgf agfO{ o; a}+ssf ;DalGwt
;'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 lt; lbgleq o; a}+ssf]
;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .
$= k'FhLsf]ifsf] kof{Kttf
lg/LIf0f k|ltj]bg dfk{mt lgb]{zg k|fKt ePsf] a9Ldf k}+lt; lbgleq Ohfhtkqk|fKt ;+:yfn] kof{Kt k'FhLsf]if
sfod /fVgsf] nflu cGo s'/fx?sf] cltl/Qm b]xfosf ljifox? ;d]t ;dfj]z ePsf] lnlvt k'FhL of]hgf o;
a}+ssf] ;DalGwt ;'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 .
%= ;DklQ÷bfloTj Joj:yfkg
lg/LIf0f k|ltj]bg dfk{mt lgb]{zg k|fKt ePsf] lt; lbgleq Ohfhtkqk|fKt ;+:yfn] kof{Kt t/ntf sfod
/fVg cfgf] ;DklQ÷bfloTj Joj:yfkg gLlt tyf sfo{ljlwdf cfjZostf cg';f/ ;+zf]wg u/L b]xfosf
ljifox? o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 . pQm ;+zf]wgdf cGo ljifox?sf] cltl/Qm
b]xfosf s'/fx?df Wofg k'¥ofpg' kg]{5 M–

256
 -s_ C0f lnOPsf] /sd (Borrowed Funds) sf] nfut tyf pkof]u,
-v_ e}kl/ cfpg] cfjZostf k'/f ug{ rflxg] t/n ;DklQsf] kl/df0f,
-u_ lgIf]ksf] ;Defljt ptf/–r9fjsf] nflu kof{Kt t/ntfsf] Joj:yf ug{ cNksfnLg ljQLo ;|f]tsf]
Joj:yf,
-3_ shf{sf] kl/df0f / jf;nft aflx/sf sf/f]af/x?df nufgL ug{ cfjZos /sd / nufgLsf] ;|f]t aLrsf]
tfnd]n /
-ª_ Ohfhtkqk|fKt ;+:yfsf]] Joj:yfkgaf6 ;~rfns ;ldlt ;dIf lgoldt ?kdf ;DklQ÷bfloTj ;DaGwL
k|ltj]bg k]z ug]{ Joj:yf .
^= cfGtl/s n]vfk/LIf0f tyf lgoGq0f
Ohfhtkqk|fKt ;+: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
sDtLdf b]xfosf ljifox? ;dfj]z ePsf] x'g' kg]{5 M–
-s_ ;+:yfsf]] oyfy{ cj:yfsf] lrq0f ug]{ tyf ;DklQ ;'/lIft x'g] u/L Ohfhtkqk|fKt ;+: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, sf]if ;~rfng (Treasury Operation), ljb]zL ljlgdo Joj:yfkg, t/ntf Joj:yfkg,
k'FhLsf]ifsf] kof{Kttf, sd{rf/L, Joj:yfkg ;"rgf k|0ffnLsf ;fy} a}+lsË 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:yfkgsf] -t/ntf, ;DklQ÷bfloTj, ljb]zL d'b|f Joj:yfkg_ ;dLIff ;DaGwL
sfo{ljlw .
&= of]hgf, gLlt tyf sfo{ljlwx?sf] sfof{Gjog
a'Fbf g+= # b]lv ^ ;Dd pNn]v eP adf]lhd lg/LIf0f k|ltj]bgn] dfu u/]sf] of]hgf, gLlt tyf sfo{ljlwx?
;dLIffsf] nflu o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .
*= k|ult ljj/0fsf] cg'udg
o; a}+saf6 a}+s tyf ljQLo ;+:yfsf] sf/f]af/ / k|ult ljj/0f ;DaGwdf lg/Gt/ ?kdf cg'udg ul/g] 5 .
o; a}+sn]] ;DalGwt Ohfhtkqk|fKt ;+:yfsf] k|To]s tLg dlxgfdf 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 q}dfl;s k|ult ljj/0f / lgb]{zgsf] sfof{Gjog l:yltsf] k|ltj]bg
;d]t tf]lsPsf] cjlwleq pknAw u/fpg' kg]{5 .
(= vf/]hL / arfpm
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&% sf] Ohfhtkqk|fKt ;+:yfsf] lg/LIf0f tyf ;'kl/j]If0fsf] qmddf lbOPsf lgb]{zgx?
nfu" ug]{ sfo{ tflnsf ;DaGwL Joj:yf O=k|f=lgb]{zg g+= &÷)&% adf]lhdsf] lgb]{zg tyf ;f] kZrft ldlt
@)&^ c;f]h d;fGt ;Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;} lgb]{zg
adf]lhd eP u/]sf] dflgg]5 .

257
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
O=k|f=lgb]{zg g+= *÷)&^
nufgL tyf ;xfos sDkgL ;DaGwL Joj:yf
o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfsf] ljQLo ;|f]tsf] nufgLsf ;DaGwdf 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 .
!= nufgL gLlt tyf sfo{ljlw :jLs[t u/fP/ dfq nfu" ug'{ kg]{
;/sf/L ;'/If0fkq, g]kfn /fi6« a}+s C0fkq tyf ;+ul7t ;+:yfx?sf] ;]o/ tyf l8a]~r/df ul/g] nufgL
;DaGwL gLlt tyf sfo{ljlw ;~rfns ;ldltaf6 :jLs[t u/fP/ dfq nfu" ug'{ kg]{5 .
@= ;/sf/L ;'/If0fkq / g]kfn /fi6« a}+s C0fkqdf nufgL ;DaGwL Joj:yf
Ohfhtkqk|fKt ;+:yfnfO{ ;/sf/L ;'/If0fkq / g]kfn /fi6« a}+s C0fkqdf nufgL ug{ s'g} aGb]h nufOPsf]
5}g .
#= ;+ul7t ;+:yfsf] ;]o/, l8j]~r/ tyf cGo nufgL ;DaGwL Joj:yf
-!_ ;j{;fwf/0fdf ;]o/ laqmL u/L lwtf]kq ljlgdo ahf/df ;"rLs[t eO;s]sf] ;+ul7t ;+:yfsf] ;]o/ tyf
l8a]~r/df dfq nufgL ug{' kg]{5 .
lwtf]kq ljlgdo ahf/df ;"rLs[t eO{g;s]sf] ;+ul7t ;+:yfsf] ;]o/ jf l8j]~r/df nufgL u/]df
To:tf] nufgL u/]sf] ldltn] # jif{leq pQm ;]o/ tyf l8a]~r/ ;"rLs[t gePsf] v08df nufgL eP
a/fa/sf] /sd ;l~rt d'gfkmf vr{ u/L nufgL ;dfof]hg sf]ifdf hDdf ug'{ kg]{5 . To:tf] sf]ifdf
/x]sf] /sd pQm ;]o/ tyf l8a]~r/ ;"rLs[t geP;Dd pkof]u ug{ kfOg] 5}g .
t/, k|rlnt sfg'g adf]lhd ;"rLs[t x'g gkg]{ ;+:yfdf Ohfhtkqk|fKt ;+:yfsf] PsfpGg k|ltzt jf
;f] eGbf a9L nufgL /x]sf] cj:Yffdf / shf{ ;"rgf s]Gb| lnld6]8, Nepal Clearing House Ltd.,
National Banking Institute tyf k"jf{wf/ ljsf; a}+ssf] ;]o/df u/]sf] nufgLdf nufgL ;dfof]hg
sf]if sfod ug{ clgjfo{ x'g] 5}g .
;fy}, g]kfnsf] e'QmfgL k|0ffnLsf] cfw'lgsLs/0fsf nflu k"jf{wf/ tof/ ug{ d4t k'¥ofpg sDtLdf !%
j6f a}+s tyf ljQLo ;+:yfx?sf] ;+o'Qm nufgL4f/f k|jl4{t Payment Switch sf] sfo{ ug]{ sDkgLdf
o; a}+sn] tf]s]sf zt{sf] cwLgdf /xL ul/Psf] nufgLsf] xsdf ;d]t nufgL ;dfof]hg sf]if sfod
ug'{ kg]{ 5}g .
-@_ s'g} Ps ;+ul7t ;+:yfsf] ;]o/, l8a]~r/ jf s'g} ;fd'lxs nufgL sf]ifdf nufgL ubf{ k|fylds k'FhLsf]]
!) k|ltztdf ga9\g] u/L / ;a} ;+ul7t ;+:yfx?sf] ;]o/, l8a]~r/ jf ;fd'lxs nufgL sf]ifdf a9Ldf
cfgf] k|fylds k'FhLsf]] #) k|ltztdf ga9\g] u/L nufgL ug{ ;lsg] 5 . To;}u/L, ;+ul7t ;+:yfx?sf]
;]o/ tyf l8a]~r/df nufgL ubf{ nufgL x'g] ;+:yfsf] r'Qmf k'FhLsf] !) k|ltzt;Dd tyf æ3Æ ju{sf]
ljQLo ;+:yfdf u/]sf] nufgLsf] xsdf pQm ;+:yfsf] r'Qmf k'FhLsf] @% k|ltzt;Dd dfq nufgL ug{
;lsg] 5 . nufgL ubf{sf] cj:yfdf tf]lsPsf] ;LdfeGbf a9L nufgL u/]sf] kfOPdf o;/L a9L nufgL
ePsf] /sd j/fj/ k'FhLsf]if u0fgf ubf{ k|fylds k'FhLaf6 36fO{ k'FhLsf]if sfod ul/g]5 .
-#_ cfgf] ljQLo :jfy{ ePsf] sDkgLsf] xsdf cfgf] k|fylds k'FhLsf] @) k|ltzt;Dd nufgL ug{
;lsg]5 . ljQLo :jfy{ ePsf] ;+ul7t ;+:yfx?sf] ;]o/ tyf l8j]~r/df u/]sf] s'n nufgL /sdnfO{
k'FhLsf]if u0fgf ubf{ k|fylds k'FhLaf6 36fO{ k'FhLsf]if sfod ug'{ kg]{5 .
-$_ o; a}+såf/f hf/L a}+s÷ljQLo ;+:yf ;+:yfkgf Pjd\ ljQLo sf/f]jf/ ug{] Ohfhtkq ;DaGwL gLltut
Pjd\ k|s[ofut Joj:yf, @)^# n] u/]sf] gLltut Joj:yf cg';f/ Ohfhtkqk|fKt ;+:yfn] s'g} Ps æ3Æ
ju{sf] n3'ljQ ljQLo ;+:yfsf] ;+:yfks ;]o/df nufgL ubf{ pQm ;+:yfsf] r'Qmf k'FhLsf] a9Ldf @%
k|ltzt / cGo n3'ljQ ljQLo ;+:yfx?df r'Qmf k'FhLsf] a9Ldf !) k|ltztsf] ;Ldf leq /x]/ dfq
nufgL ug{ ;Sg] 5 . t/, a}+s tyf ljQLo ;+:yfn] ;xfos sDkgLdf ;+:yfks eO{ nufgL ubf{
clwstd @% k|ltztsf] nufgL ;Ldf nfu" x'g] 5}g .

258
 -%_ df x'g] nufgL a9\b} uPsf] / o;n] ;+:yfsf] nufgLdf lglxt hf]lvd a9fpg]
Trading Book Activities
b]lvPsf]n] ;DalGwt ;+:yfn] To:tf sfo{x?af6 x'g ;Sg] hf]lvdsf] Go"gLs/0fsf nflu cfjZos
pkfox? cjnDag u/]/ dfq nufgL ug'{kg]{ 5 . ;fy}, Jofkfl/s nufgLdf cfgf] k|fylds k'FhLsf] Ps
k|ltzt;Dd dfq nufgL ug{ ;Sg]5g\ .
-^_ d'Vo sDkgLsf] ;~rfns ;ldltsf cWoIf÷;b:o ;xfos sDkgLsf] ;~rfns ;ldltsf]
cWoIf÷;b:osf] ?kdf /xg kfpg] 5}gg\ .
$= ;xfos sDkgL ;DaGwL Joj:yf
o; lgb]{zgsf] cwLgdf /xL cfgf] ;xfos sDkgLsf] ?kdf æ3Æ ju{sf] n3'ljQ ljQLo ;+:yf tyf dr]{G6
a}+lsË ;DaGwL sfo{ ug{] sDkgLdf nufgL ug{ ;lsg]5 . ;xfos sDkgLdf nufgL ;DaGwL b]xfo adf]lhdsf]
gLltut Joj:yf ul/Psf] 5 .
-!_ æ3Æ ju{sf] n3'ljQ ljQLo ;+:yf ;DaGwL Joj:yf
-s_ Ohfhtkqk|fKt ;+:yfn] b]xfosf gLltut tyf k|lqmofut Joj:yfx?sf] cwLgdf /xL cfgf]
:jfldTjdf ;xfos sDkgL (Subsidiary Company) sf] ?kdf Pp6f 5'§} æ3Æ ju{sf] n3'ljQ
ljQLo ;+:yf vf]nL ;f] n3'ljQ ljQLo ;+:yf dfk{mt\ ljkGg ju{df shf{ k|jfx ug{ ug{ ;Sg]5g\ .
!=!= ;xfos sDkgL -æ3Æ ju{sf] n3'ljQ ljQLo ;+:yf_ df ;+:yfks ;]o/ :jfldTj r'Qmf k'FhLsf]
Go"gtd %! k|ltzt tyf clwstd &) k|ltzt;Dd x'g'kg]{5 .
!=@= d'Vo sDkgLn] cfgf] ljQLo ljj/0f k]z ubf{ ;xfos sDkgLsf] ljQLo ljj/0fx? klg
PsLs[t (Consolidated) ?kdf k]z ug'{ kg]{5 . ;f] k|of]hgfy{ n]vf gLlt / ljQLo ljj/0f
O=k|f=lgb]{zg g+=$ sf] ;DalGwt yk cg';"rLdf tf]lsP adf]lhd k]z ug'{ kg]{5 . ;fy},
;xfos sDkgLsf] n]vf gLlt, ;"rgf k|ljlw tyf cGo gLlt÷k|0ffnLx? (Policies,
Procedures and Systems) d'Vo sDkgL;Fu ;fd~h:otf sfod x'g] u/L Joj:yf ug'{ kg]{5 .
!=#= cfgf] tyf ;xfos sDkgLsf] k'FhL kof{Kttf ;DaGwL u0fgf 5'§f5'§} ?kdf / PsLs[t -
Consolidated_ ?kdf ;d]t tof/ ug'{ kg]{5 . PsLs[t -Consolidated_ ?kdf u0fgf ul/g]
k'FhLsf]if ;DalGwt ju{sf ljQLo ;+:yfnfO{ tf]lsPadf]lhdsf] dfkb08 Pjd\ lgb]{zg cg'?k
g} x'g' kg]{ 5 .
!=$= d'Vo tyf ;xfos sDkgL aLr x'g] sf/f]af/ k|lt:kwf{Tds ahf/ d"No (Arm's Length
Transaction) df cfwfl/t x'g' kg]{5 . d'Vo tyf ;xfos sDkgL aLr x'g] sf/f]af/df
kf/blz{tf sfod /fVg oL sDkgLx? aLr x'g] sf/f]af/df ljQLo :jfy{ /xg] x'Fbf To:tf]
sf/f]af/nfO{ b'j} sDkgLn] ;DalGwt kIf aLr x'g] sf/f]af/ (Related Party Transactions)
zLif{s cGt{ut v'nfpg' -Disclose_ kg]{5 .
!=%= To:tf] sf/f]af/ ePkl5 lgoldt?kdf k|sflzt ug'{ kg]{ ljQLo ljj/0fdf ;f] sf/f]af/sf]
;DaGwdf lj:t[t hfgsf/L k|bfg ug'{ kg]{5 . k|lt:kwf{Tds ahf/ d"Nodf sf/f]af/ gu/]df
jf To:tf] sf/f]af/af/] lj:t[t ljj/0f lgb]{zgfg';f/ k|sflzt gu/]df g]kfn /fi6« a}+s P]g,
@)%* sf] bkmf (( / !)) adf]lhd hl/jfgf / ;hfo x'g]5 .
!=^= zfvf÷sfof{no :yfkgf tyf ;~rfngsf ;DaGwdf o; a}+saf6 hf/L lgb]{zg g+= !$
adf]lhdsf b]xfosf Joj:yfx? ;xfos sDkgL :yfkgf ug]{ k|of]hgfy{ klg nfu" x'g]5 .
-c_ tf]lsPsf] Go"gtd r'Qmf k'FhL k'/f u/]sf] .
-cf_ cl3Nnf] dlxgfsf] ljQLo ljj/0fdf o; a}+sn] tf]s]sf] k'FhLsf]if cg'kft k'/f u/]sf] .
-O_ cl3Nnf] qodf;df lgis[o shf{ % k|ltzteGbf a9L gePsf] .
-u_ æ3Æ ju{sf] n3'ljQ ljQLo ;+:yf -;xfos sDkgL_ df u/]sf] ;+:yfks ;]o/ nufgL tyf shf{
k|jfxnfO{ o; a}+ssf] lgb]{zg adf]lhd ljkGg ju{ shf{ cGtu{t u0fgf ug{ ;lsg] 5 .
-3_ æ3Æ ju{sf] ljQLo ;+:yfdf u/]sf] ;]o/ nufgL /sdnfO{ k|fylds k'FhLaf6 36fO{ k'FhLsf]if sfod
ug'{ kg]{] ljBdfg k|fjwfgnfO{ ljkGg ju{df x'g] nufgLnfO{ k|f]T;flxt ug{ o; k|of]hgfy{ 5'6 lbOg]
5 . ;fy}, ;xfos sDkgLsf ?kdf :yflkt eO{ n3'ljQ sf/f]af/ ug]{ æ3Æ ju{sf] ljQLo ;+:yfdf
nufgL eO{ ljQLo :jfy{ :yflkt ePsf] v08df ;d]t ljQLo :jfy{ ePsf] ;+ul7t ;+:yfx?df

259
 ul/Psf] ;]o/ nufgL /sdnfO{ k|fylds k'FhLaf6 36fpg' kg]{ ljBdfg k|fjwfgnfO{ klg 5'6 lbOg]
5.
-@_ dr]{G6 a}+lsË ;DaGwL sfo{ ug{] ;xfos sDkgL :yfkgf ;DaGwL Joj:yf
Ohfhtkqk|fKt ;+:yfx?n] 5'§} ;xfos sDkgL dfkm{t g]kfn lwtf]kq af]8{af6 cg'dlt lnO{ nufgL ;DaGwL
k|rlnt sfg'gL Joj:yf tyf ljBdfg gLltut Joj:yfsf] cwLgdf /xL dr]{G6 a}+lsË ;DaGwL sfo{ ug{
sDtLdf %! k|ltzt :jfldTj x'g] u/L ;xfos sDkgL (Subsidiary Company) df nufgL u/L ;~rfng
ug{ ;Sg] Joj:yfsf ;DaGwdf b]xfo adf]lhdsf] gLltut Joj:yf sfod ul/Psf] 5 .
-s_ dr]{06 a}lsË ;DaGwL sfo{ ug]{ 5'§} ;xfos sDkgLdf nufgL ubf{ ljQLo :jfy{ :yflkt x'g] ePsf]n]
pQm ;xfos sDkgLdf ul/Psf] s'n nufgL /sdnfO{ k'FhLsf]if u0fgf ubf{ k|fylds k'FhLaf6 36fO{
k'FhLsf]if sfod ug'{ kg]{]5 .
-v_ dr]{06 a}lsË ;DaGwL sfo{ ug]{ ;xfos sDkgL :yfkgf k|of]hgsf nflu Ohfhtkqk|fKt ;+:yfn]
;+ul7t ;+:yfx?sf] ;]o/ tyf l8a]~r/df nufgL ubf{ nufgL x'g] ;+:yfsf] r'Qmf k'FhLsf] clwstd
!) k|ltztsf] ;Ldfdf 5'6 k|bfg ul/Psf] 5 .
-u_ ;xfos sDkgLsf] lgodg, lg/LIf0f, ;'kl/j]If0f / cGo Joj:yfx? g]kfn lwtf]kq af]8{n] to u/]sf]
gLlt lgb]{zg tyf ljBdfg cGo Joj:yf cg'?k x'g]5 . o; Joj:yfaf6 pQm ;xfos sDkgLdf
g]kfn /fi6« a}+ssf] tkm{af6 cfjZostf cg';f/ lg/LIf0f÷;'kl/j]If0f ug{ afwf k'u]sf] dflgg] 5}g .
-3_ Ohfhtkqk|fKt ;+:yfn] cfgf] ljQLo ljj/0f k]z ubf{ ;xfos sDkgLsf] ljQLo ljj/0fx? ;d]t
PsLs[t?kdf k]z ug'{ kg]{5 . ;f] k|of]hgfy{ n]vf gLlt / ljQLo ljj/0f O=k|f=lgb]{zg g+=$ df tf]lsP
adf]lhd k]z ug'{ kg]{5 .
-ª_ Ohfhtkq ;+:yf tyf ;xfos sDkgL aLr x'g] sf/f]af/df ljQLo :jfy{ x'g] x'Fbf To:tf] sf/f]af/nfO{
b'j} sDkgLn] ;DalGwt kIf aLr x'g] sf/f]af/ -Related Party Transactions_ zLif{s cGt{ut pNn]v
-Disclose_ ug'{kg]{5 . To:tf] sf/f]af/ ePkl5 lgoldt?kdf k|sflzt ug'{ kg]{ ljQLo ljj/0fdf ;f]
sf/f]af/af/] lj:t[t hfgsf/L k|bfg ug'{ kg]{5 . k|lt:kwf{Tds ahf/ d"Nodf sf/f]af/ gu/]df /÷jf
To:tf] sf/f]af/ af/] lj:t[t ljj/0f lgb]{zfg';f/ k|sflzt gu/]df g]kfn /fi6« a}+s P]g, @)%* sf]
bkmf (( / !)) adf]lhd h'g;'s} hl/jfgf / ;hfoF x'g ;Sg]5 .
-r_ ;xfos sDkgLn] b]xfosf sfo{ ug{ ;Sg] 5}gg\ M
-c_ lwtf]kq bnfnL ;DaGwL Joj;fo,
-cf_ cfkm"n] hf/L u/]sf] jf cfgf] d'Vo sDkgLn] hf/L u/]sf] lwtf]kqsf] sf/f]af/ .
-5_ ;xfos sDkgLn] ljQLo ;|f]t ;+sng ug]{ k|of]hgn] bfloTj :j?k lgisfzg ug]{ s'g} klg
;'/If0fkqx?df d'Vo sDkgL -Parent Company_ n] nufgL ug{ gkfpg] / ;f] ;'/If0fkqsf] lwtf]df
shf{ k|jfx ug{ ;d]t kfpg] 5}g .
-h_ Ohfhtkqk|fKt ;+:yfn] ;~rfngdf /x]sf] dr]{G6 a}+lsË ;DaGwL sfo{ ug]{ s'g} sDkgLsf] ;]o/df
nufgL÷vl/b u/L ;xfos sDkgL agfpg] ;DaGwdf b]xfosf Joj:yfx? ul/Psf] 5M–
-!_ ;~rfngdf /x]sf] dr]{G6 a}+lsË ;DaGwL sfo{ ug]{ s'g} sDkgLsf] ;]o/df nufgL÷vl/b u/L
;xfos sDkgL agfpg o; a}+ssf] :jLs[lt lng' kg]{5 .
-@_ o; a}+ssf] :jLs[ltsf nflu lgj]bg lbFbf b]xfosf] sfuhft ;d]t k]z ug'{ kg]{5 .
-c_ ;xfos sDkgL aGg]÷agfpg] ;DaGwdf ePsf] b'a} ;+:yfsf] lg0f{o,
-cf_ s'g} ;dembf/Lkq -Pd=cf]=o"_ eP To:tf] ;dembf/Lkq,
-O_ k|:tfljt ;xfos sDkgLsf] rn crn ;DklQ tyf bfloTjsf] kl5Nnf] oyfy{ ljj/0fsf]
d"NofÍg k|ltj]bg,
-O{_ nufgL /sd lgwf{/0f ;DaGwL cfwf/ tyf ;f] ;DaGwL lg0f{osf] k|ltlnkL, /
-p_ kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] jf;nft, gfkmf–gf]S;fg lx;fj, gub k|jfx
ljj/0f nufotsf ljQLo ljj/0f .

260
 #= lwtf]kq Joj;foL ;DaGwL sfo{ ug{] ;xfos sDkgL :yfkgf ;DaGwL Joj:yf
k|rlnt lwtf]kq ;DaGwL P]g, lgod / sfg'gL Joj:yf tyf ljBdfg gLltut Joj:yfsf] cwLgdf /xL
jfl0fHo a}+sn] 5'§} ;xfos sDkgL dfkm{t g]kfn lwtf]kq af]8{jf6 cg'dlt lnO{ lwtf]kq Joj;foL
;DaGwL sfo{ ug{ sDtLdf %! k|ltzt :jfldTj x'g] u/L ;xfos sDkgL (Subsidiary Company) df
nufgL u/L ;~rfng ug{ ;Sg] Joj:yfsf ;DaGwdf b]xfo adf]lhdsf] gLltut Joj:yf sfod
ul/Psf] 5 .
-s_ lwtf]kq Joj;foL ;DaGwL sfo{ ug]{ 5'§} ;xfos sDkgLdf nufgL ubf{ ljQLo :jfy{ :yflkt
x'g] ePsf]n] pQm ;xfos sDkgLdf ul/Psf] s'n nufgL /sdnfO{ k'FhLsf]if u0fgf ubf{
k|fylds k'FhLaf6 36fO{ k'FhLsf]if sfod ug'{ kg]{]5 .
-v_ lwtf]kq Joj;foL ;DaGwL sfo{ ug]{ ;xfos sDkgL :yfkgf k|of]hgsf nflu jfl0fHo a}+sn]
;+ul7t ;+:yfx?sf] ;]o/ tyf l8a]~r/df nufgL ubf{ nufgL x'g] ;+:yfsf] r'Qmf k'FhLsf]
clwstd !) k|ltztsf] ;Ldfdf 5'6 k|bfg ul/Psf] 5 .
-u_ ;xfos sDkgLsf] lgodg, lg/LIf0f, ;'kl/j]If0f / cGo Joj:yfx? g]kfn lwtf]kq af]8{n] to
u/]sf] gLlt lgb]{zg tyf ljBdfg Joj:yf cg'?k x'g]5 . o; Joj:yfaf6 pQm ;xfos
sDkgLdf g]kfn /fi6« a}+ssf] tkm{af6 cfjZostf cg';f/ lg/LIf0f÷;'kl/j]If0f ug{ jfwf k'u]sf]
dflgg] 5}g .
-3_ jfl0fHo a}+sn] cfgf] ljQLo ljj/0f k]z ubf{ ;xfos sDkgLsf] ljQLo ljj/0fx? ;d]t
PsLs[t?kdf k]z ug'{ kg]{5 . ;f] k|of]hgfy{ n]vf gLlt / ljQLo ljj/0f O=k|f= lgb]{zg g+= $
df tf]lsPadf]lhd k]z ug'{ kg]{5 .
-ª_ jfl0fHo a}+s tyf ;xfos sDkgL aLr x'g] sf/f]af/df ljQLo :jfy{ x'g] x'Fbf To:tf]
sf/f]jf/nfO{ b'j} sDkgLn] ;DalGwt kIf aLr x'g] sf/f]af/ -Related Party Transactions_
zLif{s cGt{ut pNn]v -Disclose_ ug'{kg]{5 . To:tf] sf/f]af/ ePkl5 lgoldt?kdf k|sflzt
ug'{ kg]{ ljQLo ljj/0fdf ;f] sf/f]af/af/] lj:t[t hfgsf/L k|bfg ug'{ kg]{5 . k|lt:kwf{Tds
ahf/ d"Nodf sf/f]af/ gu/]df /÷jf To:tf] sf/f]af/ af/] lj:t[t ljj/0f lgb]{zfg';f/ k|sflzt
gu/]df g]kfn /fi6« a}+s P]g, @)%* sf] bkmf (( / !)) adf]lhd h'g;'s} hl/jfgf / ;hFfo
x'g ;Sg]5 .
-r_ ;xfos sDkgLn] cfkm"n] hf/L u/]sf] jf cfgf] d'Vo sDkgLn] hf/L u/]sf] lwtf]kqsf] sf/f]af/
ug{ ;Sg] 5}g .
-5_ ;xfos sDkgLn] ljQLo ;|f]t ;+sng ug]{ k|of]hgn] bfloTj :j?k lgisfzg ug]{ s'g} klg
;'/If0fkqx?df d'Vo sDkgL -Parent Company_ n] nufgL ug{ gkfpg] / ;f] ;'/If0fkqsf]
lwtf]df shf{ k|jfx ug{ ;d]t kfpg] 5}g .
-h_ lwtf]kq Joj;foL ;DaGwL sfo{ ug]{ ;xfos sDkgLn] lwtf]kq Joj;fo jfx]s cGo sfo{ ug{
;Sg] 5}g .
%= ;]o/ tyf l8j]~r/ k|Tofe"lt ;DaGwL Joj:yf
-!_ æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfnfO{ ;+ul7t ;+:yfsf] ;]o/ tyf l8j]~r/ k|Tofe"lt ug{ s'g} ;Ldf
nufOPsf] 5}g . ;fy}, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfn] s'g} Ps ;+ul7t ;+:yfsf] ;]o/ tyf
l8j]~r/ k|Tofe"lt ubf{ cfgf] k|fylds k'FhLsf] @) k|ltzt;Dd / ;a} ;+ul7t ;+:yfsf] xsdf cfgf]
k|fylds k'FhLsf] zt k|ltzt;Dd dfq k|Tofe"lt ug{ ;Sg] u/L ;Ldf lgwf{/0f ul/Psf] 5 .
t/, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfn] o; a}+saf6 Ohfhtkqk|fKt ;+:yfsf] ;]o/ tyf
l8a]Gr/ k|Tofe"lt ug]{ ePdf cfgf] k|fylds k'FhLsf] tf]lsPsf] ;Ldf;Dd dfq k|Tofe"lt ug{ ;Sg]
Joj:yf clgjfo{ x'g] 5}g .
-@_ Ohfhtkqk|fKt ;+:yfn] pka'Fbf -!_ adf]lhd k|Tofe"lt u/]sf] ;]o/ laqmL ljt/0f geO{ cfkm}n] vl/b
ug'{k/]df To;/L vl/b u/]sf] ;]o/ æ;]o/ k|Tofe"ltÆ u/]sf] ldltn] Ps jif{leq laqmL ljt/0f u/L ;Sg'
kg]{5 . pQm ;doleq laqmL ljt/0f ug{ g;s]df tf]lsPsf] ;LdfeGbf a9L nufgL ePsf] /sd
k'FhLsf]if u0fgf ubf{ k|fylds k'FhLaf6 36fO{ k'FhLsf]if sfod ul/g] 5 .

261
^= nufgLsf] k'g/fjnf]sg ;DaGwL Joj:yf
Ohfhtkqk|fKt ;+:yfn] cw{jflif{s?kdf cfgf] nufgLsf] k'g/fjnf]sg ug]{ Joj:yf ug'{ kg]{5 . o;/L
k'g/fjnf]sg ubf{ Ohfhtkqk|fKt ;+:yfsf] cfGtl/s n]vfk/LIfsaf6 ljBdfg nufgL gLlt tyf o; lgb]{zg
adf]lhd nufgL ul/Psf] Joxf]/f k|dfl0ft u/fO{ cw{jflif{s cjlw ;dfKt ePsf]] ! dlxgfleq ;+:yfsf]
Joj:yfkgjf6 :jLs[t u/fO{ /fVg' kg]{5 .
&= ;]o/ tyf l8a]~r/sf] d"NofÍg
Ohfhtkqk|fKt ;+:yfsf] ;]o/ tyf l8a]~r/ sf/f]af/nfO{ lgb]{zg kmf=g+= *=!, *=@ / *=# adf]lhd k|To]s
sDkgLsf] cnu cnu 5'6\ofO{ O{=k|f= lgb]{zg g+= $÷)&% df ePsf] nufgL ;DaGwL gLltdf ePsf] Joj:yf
adf]lhd d"NofÍg ug'{ kg]{5 . t/, s'g} sDkgLsf] ;]o/ tyf l8a]~r/sf] vl/b d"NoeGbf ahf/ d"No sd eO{
km/s kg{ cfPsf] /sdnfO{ gfkmf÷gf]S;fg lx;fadf vr{ n]vL nufgLdf æ;+efljt xfgL afkt Joj:yfÆ
zLif{sdf hDdf ug'{ kg]{5 .
*= :jMk|of]hgsf nflu crn ;DklQ vl/b÷lgdf{0fsf] ;DaGwdf
Ohfhtkqk|fKt ;+:yfn] cfgf] k|of]hgsf] lgldQ cfjZos k/]df afx]s crn ;DklQ vl/b ug{ kfOg] 5}g .
cfgf] k|of]hgsf] lgldQ hUuf, ejg jf b'j} cfjZos k/]df b]xfosf zt{x?sf] cwLgdf /xL vl/b jf lgdf{0f
ug{ ;Sg]5 .
-s_ a}+s÷ljQLo ;+:yf ;+:yfkgf ubf{sf] ;Dk"0f{ k"j{ ;~rfng vr{ (Pre operating expenses) ckn]vg
eO;s]sf] x'g'kg]{5 .
-v_ k|aGwkq÷lgodfjnLdf pNn]v eP adf]lhdsf] ;]o/ ;j{;fwf/0fdf hf/L u/L ;s]kl5sf] klxnf] ;fwf/0f
;ef ;DkGg ePsf] x'g'kg]{5 .
-u_ ljut @ 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_ Ohfhtkqk|fKt ;+:yfn] k|fylds k'FhLsf] @% k|ltztsf] ;Ldfleq /xL hUuf, ejg jf b'j} vl/b jf
ejg lgdf{0f ug'{kg]{5 .
-r_ v08 -s_ b]lv -3_ ;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_ v08 -ª_ sf] ;Ldf eGbf a9L vr{ u/L hUuf, ejg jf b'j} vl/b jf ejg lgdf{0f u/]df pQm ;Ldf
eGbf a9L /sd k|fylds k'FhLsf]if u0fgf ubf{ 36fpg' kg]{5 .
-h_ 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 .
-em_ hUuf, ejg jf b'j} cfgf] k|of]hgdf gcfpg] b]lvPdf laqmL ug'{ kg]{5 .
(= nufgL ;DaGwL yk Joj:yf
-!_ Ohfhtkqk|fKt ;+:yfn] o; a}+saf6 Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf cGo ;+:yfx?åf/f hf/L
u/]sf ;]o/ ;'/If0fkq tyf xfOlj|8 k'FhL pks/0fx? tyf ;'/If0f g/flvPsf] ;xfos cfjlws C0f
(Subordinated Term Debt) df nufgL ug{ kfO{g] 5}g .
-@_ nufgL ;DaGwL lgb]{zgdf pNn]v ul/Psf] k|fylds k'FhL eGgfn] ljz]if pNn]v u/]sf]df afx]s 7Ls
cl3Nnf] qodf;df sfod /x]sf] k|fylds k'FhLnfO{ a'emfpF5 .
!)= vf/]hL / jrfpm
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&% sf] nufgL tyf ;xfos sDkgL ;DaGwL Joj:yf O=k|f=lgb]{zg g+= *÷)&%
adf]lhdsf] lgb]{zg tyf ;f] kZrft ldlt @)&^ c;f]h d;fGt ;Dd hf/L ePsf o;} ljifo;Fu ;DalGwt
;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;} lgb]{zg
adf]lhd eP u/]sf] dflgg]5 .

262
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu

O=k|f=lgb]{zg g+= (÷)&^

tYofÍ ljj/0f ;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–! 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–@ 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. cGt/–a}+s sf/f]af/sf] ljj/0f sf/f]af/ ;DkGg ugf{;fy / b}lgs t/ntf ljj/0f csf]{ sfo{lbgsf] !@M)) ah];Dd
o; a}+ssf] web address df log in u/L Posting ul/;Sg' kg]{5 .
4. ;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 .
5. 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 .
6. Ohfhtkqk|fKt ;+: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 .
7. vf/]hL / arfpM

-!_ o; a}s+ af6 o;cl3 hf/L ul/Psf] PsLs[t lgb]{zg @)&% cGtu{tsf] O=k|f= lgb]{zg g+= (÷)&% tyf ;f]
kZrft ldlt @)&^ c;f]h d;fGt;Dd hf/L ePsf o; ljifo;+u ;DjlGwt ;Dk"0f{ kl/kqx? vf/]h ul/Psf]
5.
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;} lgb]{zg
adf]lhd eP u/]sf] dflgg]5 .

263
 cg';"rL–!
Ohfhtkqk|fKt ;+:yfx?n] j]a;fO6 dfkm{t o; a}+sdf k7fpg' kg]{ tYofÍx? ;DaGwL ljj/0f
cg';"rL÷ ljifo tYofÍsf] k|s[lt k7fpg' kg]{ cjlw
kmf/fd g+=
(=!# cGt/a}+s sf/f]af/ ljj/0f sfof{no ;doleq
(=@) t/ntf df}Hbft ljj/0f
e'QmfgL k|0ffnL ;]jf k|bfosx?sf] b}lgs
df}Hbft ljj/0f (Settlement csf]{ lbgsf] !@ ah]leq
(=@!
Account ;+rfng ug]{ a}+sx?sf] nflu
dfq)
(=!%–! / P=6L=Pd d]zLg /x]s]f :yfg tyf
oyf ;dodf ;+rfng ePsf] lbg
(=!%–@ Zffvf/lxt a}+lsË s]Gb|sf] ljj/0f
(=!^ 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
!#=! clgjfo{ df}Hbft ljj/0f lå ;fKtflxs Ps xKtf leq
Zffvf/lxt a}+lsË s]Gb|df /x]sf u|fxsx?
(=!%s dfl;s
tyf ljBtLo sf8{sf] ljj/0f csf]{ dlxgfsf] !% ut] leq
(=!%v E-banking sf/f]jf/ ;DaGwL ljj/0f dfl;s
lgIf]k vftf ;+Vof tyf ljB'tLo
(=!^s dfl;s
sf8{x?sf] zfvfut ljj/0f
(=!^v shf{ / lgIf]k ;DaGwL] zfvfut ljj/0f dfl;s
(=@@ k|d'v ljQLo kl/;"rsx?sf] ljj/0f Dffl;s
7'nf C0fLx? / ;d"x tyf sf]ifdf
csf]{ dlxgfsf] !% ut] leq
(=!! cfwfl/t shf{ / u}x|sf]ifdf cfwfl/t q}Dffl;s
;x'lnot ;DaGwL ljj/0f
(=!$ 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

264
 cg';"rL–@
Ohfhtkqk|fKt ;+:yfx?n] Excel Sheet dfkm{t o; a}+sdf k7fpg' kg]{ tYofÍx? ;DaGwL ljj/0f
cg';"rL÷kmf/fd g+= ljifo tYofÍsf] tYofÍ k7fpg] ljlw k7fpg' kg]{
lsl;d cjlw
ljb]zL ljlgdo cg'udg 1. https://reporting.nrb.org.np
%=# ;fKtflxs
ljj/0f
!=! / !=@ -v- If]qLo k'FhLsf]if / hf]lvd efl/t df login ug]{
dfl;s
:t/sf_ / u ju{sf] nflu_ ;DklQ 2. Reports Upload Select ug]{
Capital Adequacy
Framework adf]lhdsf k'FhLsf]if / hf]lvd efl/t 3. Bulk Excel Upload Select ug]{
kmd{x? dfl;s
;DklQ
-s / /fli6«o:t/sf v 4. Add Report Select ug]{
ju{sf] nflu_
#=!, !&=! If]qut shf{ ljj/0f dfl;s
5. Fiscal Year Select ug]{
(=!, (=@, (=#, (=#-s_,
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 g]=/f=a}+s lgb]{zg kmf=g+=(=!
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;DklQ / bfloTjsf] uf]Zjf/f lx;fj -dfl;s_
@)&===== ;fn =========== dlxgfsf] ljj/0f
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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 ;]o/ !=@ ljb]zL d'b|f
!=!=@ gg\l/l8d]jn lk|km/]G; ;]o/ !=@=! ef/tLo d'b|f
!=!=#= l/l8d]jn lk|km/]G; ;]o/ !=@=@ cGo ljb]zL d'b|f
!=!=$ sGel6{jn lk|km/]G; ;]o/ @= a}+s df}Hbft
!=@ sn Og P8\efG; @=! :jb]zL d'b|f
!=# k|:tfljt af]g; ;]o/ @=!=! g]kfn /fi6« a}+sdf
!=$ ;fwf/0f hu]8f sf]if @=!=@ æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf
!=% ;]o/ lk|ldod @=!=# ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf
!=^ ;l~rt gfkmf÷gf]S;fg (Retained Earning) @=!=$ æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf
!=& cGo hu]8f tyf sf]ifx?* @=!=% cGo ljQLo ;+:yfdf
!=&=! e}k/L cfpg] hu]8f sf]if @=@ ljb]zL d'b|f
!=&=@ ;DklQ k'gd"{NofÍg sf]if @=@=! g]kfn /fi6« a}+sdf
!=&=# k'FhLut hu]8f sf]if @=@=@ æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf
!=&=$ ;+:yf ljsf; sf]if @=@=# ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf
!=&=% ljz]if hu]8f sf]if @=@=$ æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf
!=&=^ nfef+z ;dLs/0f sf]if @=@=% cGo ljQLo ;+:yfdf
!=&=& cGo :jtGq sf]if @=@=^ ljb]zL a}+sdf
!=* k'FhL lkmtf{ hu]8f sf]if @=@=^=! ef/tdf
!=( ;6xL 36a9 sf]if @=@=^=@ cGo ljb]zL d'n'sdf
!=!) nufgL ;dfof]hg sf]if #= dfu]sf avt k|fKt x'g] /sd
!=!! cGo sf]if #=! :jb]zL d'b|f
@= ;fk6L #=!=! æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf
@=! g]kfn /fi6« a}+saf6 ;fk6L #=!=@ ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf
@=!=! k'g/shf{ #=!=# æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf
@=!=@ l/kf]] shf{ #=!=$ cGo ljQLo ;+:yfdf
@=!=# g]kfn /fi6« a}+saf6 k|fKt cGo ;fk6L #=@ ljb]zL d'b|f
@=@ cGt/a}+s ;fk6L #=@=! g]kfn /fi6« a}+sdf
@=@=! :jb]zL d'b|f #=@=@ æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf
@=@=!=! æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfaf6 #=@=# ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf
@=@=!=@ ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfaf6 #=@=$ æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf
@=@=!=# æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfaf6 #=@=% cGo ljQLo ;+:yfdf
@=@=@ ljb]zL d'b|f #=@=^ ljb]zL a}+sdf
@=@=@=! æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfaf6 #=@=^=! ef/tdf
@=# cGo ;fk6L #=@=^=@ cGo ljb]zL d'n'sdf
@=#=! :jb]zL d'b|f $= C0fkq tyf cGo pks/0fdf nufgL
@=#=!=! æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfaf6 $=! g]kfn ;/sf/
@=#=!=@ ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfaf6 $=!=! 6]«h/L lan
@=#=!=# æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfaf6 $=!=@ ljsf; C0fkq
@=#=!=$ cGo ljQLo ;+:yf $=!=# /fli6«o art kq
@=#=@ ljb]zL d'b|f $=!=$ ljz]if C0fkq
@=#=@=! æsÆ ju{sf] Ohfhtkqk|fKt;+:yfaf6 $=!=% l/e;{ l/kf]
@=#=@=@ ljb]zL a}+s tyf ljQLo ;+:yf $=@ g]=/f=a}+s
@=#=@=@ cGo ljQLo ;+:yf $=@=! C0fkq
@=$ C0fkq tyf aG8 $=@=@ l8kf]lh6 cS;g
@=% o'jf:j/f]huf/ sf]if $=# æ3Æ ju{sf] Ohfhtkqk|fKt ;+:yfsf] C0fkq
@=^ ul/aL lgjf/0f sf]if $=$ ;/sf/L u}/ ljQLo ;+:yf
@=& u|fdL0f :jfjnDag sf]if $=% cGo u}/ ljQLo ;+:yf
@=* cGo sf]if $=^ u}/ cfjf;Lo If]q (Non-Resident)
# lgIf]k %= ;]o/ tyf cGo nufgL
#=! rNtL %=! ;]o/df nufgL
#=!=! :jb]zL d'b|fdf %=!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

266
#=!=!=! ;+:yfut %=!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=!=!=!=! æsÆ ju{ Ohfhtkqk|fKt ;+:yfx? %=!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=!=!=!=@ ævÆ ju{ Ohfhtkqk|fKt ;+:yfx? %=!=$ æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=!=!=!=# æuÆ ju{ Ohfhtkqk|fKt ;+:yfx? %=!=% art tyf C0f ;xsf/L ;+:yfx?
#=!=!=!=$ æ3Æ ju{ Ohfhtkqk|fKt ;+:yfx? %=!=^ k]G;g sf]if tyf aLdf ;+:yfx?
#=!=!=!=% art tyf C0f ;xsf/L ;+:yfx? %=!=& cGo ljQLo ;+:yfx?
#=!=!=!=^ u}/;/sf/L ;+:yfx? %=!=* u}/ ljQLo ;/sf/L ;+:yfx?
#=!=!=!=& sd{rf/L ;+rosf]if %=!=( lghL u}/ ljQLo ;+:yfx?
#=!=!=!=* gful/s nufgL sf]if %=!=!) hUuf tyf cfjf; ljsf; sDkgLx?
#=!=!=!=( k]G;g sf]if tyf aLdf sDkgLx? %=!=!! u}/ cfjf;Lo If]q
#=!=!=!=!) cGo ljQLo ;+:yfx? %=@ cGt/a}+s nufgL
#=!=!=!=!! g]kfnL ;]gf %=@=! :jb]zL d'b|fdf
#=!=!=!=!@ g]kfn k|x/L %=@=!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=!=!=!=!# ;z:q k|x/L an %=@=!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=!=!=!=!$ :yfgLo ;/sf/ %=@=!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=!=!=!=!% cGo ;/sf/L lgsfo %=@=!=$ æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=!=!=!=!^ u}/ ljQLo ;/sf/L ;+:yfx? %=@=@ ljb]zL d'b|fdf
#=!=!=!=!& u}/ ljQLo lghL ;+:yfx? %=@=@=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=!=!=!=!* cGo ;+:yfx? %=@=@=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=!=!=!=!( ljb]zL a}+sx? %=@=@=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=!=!=!=@) ljb]zL ;+:yfx? %=@=@=$ æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=!=!=!=@! cGo cfjf;Lo If]q %=# d'2lt lgIf]kdf u/]sf] nufgL
#=!=!=!=@@ u}/cfjf;Lo If]q %=$ ;'g -ljlgdo of]Uo_
#=!=!=@ JolQmut %=% cGo nufgL
#=!=!=@=! cfjf;Lo %=%=! :jb]zL d'b|fdf
#=!=!=@=@ u}/cfjf;Lo %=%=!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=!=@ ljb]zL d'b|fdf %=%=!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=!=@=! ;+:yfut %=%=!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=!=@=!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx? %=%=!=$ æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=!=@=!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx? %=%=!=% art tyf C0f ;xsf/L ;+:yfx?
#=!=@=!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx? %=%=!=^ k]G;g sf]if tyf aLdf ;+:yfx?
#=!=@=!=$ cGo ;+:yfx? %=%=!=& cGo ljQLo ;+:yfx?
#=!=@=!=% ljb]zL a}+sx? %=%=!=* u}/ ljQLo ;/sf/L ;+:yfx?
#=!=@=!=^ ljb]zL ;+:yfx? %=%=!=( lghL u}/ ljQLo ;+:yfx?
#=!=@=!=& cGo cfjf;Lo If]q %=%=!=!) u}/ cfjf;Lo If]q
#=!=@=!=* u}/cfjf;Lo If]q %=%=@ ljb]zL d'b|fdf
#=!=@=@ JolQmut %=%=@=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=!=@=@=! cfjf;Lo %=%=@=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=!=@=@=@ u}/cfjf;Lo %=%=@=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=@ art %=%=@=$ æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=@=! :jb]zL d'b|fdf %=%=@=% art tyf C0f ;xsf/L ;+:yfx?
#=@=!=! ;+:yfut %=%=@=^ k]G;g sf]if tyf aLdf ;+:yfx?
#=@=!=!=! æsÆ ju{ Ohfhtkqk|fKt ;+:yfx? %=%=@=& cGo ljQLo ;+:yfx?
#=@=!=!=@ ævÆ ju{ Ohfhtkqk|fKt ;+:yfx? %=%=@=* u}/ ljQLo ;/sf/L ;+:yfx?
#=@=!=!=# æuÆ ju{ Ohfhtkqk|fKt ;+:yfx? %=%=@=( lghL u}/ ljQLo ;+:yfx?
#=@=!=!=$ æ3Æ ju{ Ohfhtkqk|fKt ;+:yfx? %=%=@=!) u}/ cfjf;Lo If]q
#=@=!=!=% art tyf C0f ;xsf/L ;+:yfx? %=^ hUuf tyf cfjf; ljsf;
#=@=!=!=^ u}/;/sf/L ;+:yfx? %=^=! hUuf vl/b tyf ljsf;
#=@=!=!=& sd{rf/L ;+rosf]if %=^=@ cfjf; lgdf{0f
#=@=!=!=* gful/s nufgL sf]if ^= shf{ tyf ;fk6
#=@=!=!=( k]G;g sf]if tyf aLdf sDkgLx? ^=! ;+:yfut
#=@=!=!=!) cGo ljQLo ;+:yfx? ^=!=! :jb]zL d'b|fdf
#=@=!=!=!! g]kfnL ;]gf ^=!=!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=@=!=!=!@ g]kfn k|x/L ^=!=!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=@=!=!=!# ;z:q k|x/L an ^=!=!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=@=!=!=!$ :yfgLo ;/sf/ ^=!=!=$ æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=@=!=!=!% cGo ;/sf/L lgsfo ^=!=!=% art tyf C0f ;xsf/L
#=@=!=!=!^ u}/ ljQLo ;/sf/L ;+:yfx? ^=!=!=^ k]G;g sf]if tyf aLdf sDkgLx?
#=@=!=!=!& u}/ ljQLo lghL ;+:yfx? ^=!=!=& cGo ljQLo ;+:yfx?
#=@=!=!=!* cGo ;+:yfx? ^=!=!=* s]Gb|Lo ;/sf/
#=@=!=!=!( ljb]zL a}+sx? ^=!=!=( :yfgLo ;/sf/
#=@=!=!=@) ljb]zL ;+:yfx? ^=!=!=!) u}/ ljQLo ;/sf/L ;+:yfgx?
#=@=!=!=@! cGo cfjf;Lo If]q ^=!=!=!! lghL u}/ljQLo ;+:yf?

267
#=@=!=!=@@ u}/cfjf;Lo If]q ^=!=@ ljb]zL d'b|fdf
#=@=!=@ JolQmut ^=!=@=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=@=!=@=! cfjf;Lo ^=@=!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=@=!=@=@ u}/cfjf;Lo ^=@=!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=@=@ ljb]zL d'b|fdf ^=@=!=$ cGo ljQLo ;+:yfx?
#=@=@=! ;+:yfut ^=@=!=% u}/ljQLo ;/sf/L ;+:yfx?
#=@=@=!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx? ^=@=!=% lghL u}/ljQLo ;+:yfx?
#=@=@=!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx? ^=@ JolQmut
#=@=@=!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx? ^=@=! :jb]zL d'b|f
#=@=@=!=$ cGo ;+:yfx? ^=@=@ ljb]zL d'b|f
#=@=@=!=% ljb]zL a}+sx? ^=# u}/ cfjf;Lo If]q
#=@=@=!=^ ljb]zL ;+:yfx? ^=#=! :jb]zL d'b|f
#=@=@=!=& cGo cfjf;Lo If]q ^=#=@ ljb]zL d'b|f
#=@=@=!=* u}/cfjf;Lo If]q ^=$ o'jf :j/f]huf/ sf]if
#=@=@=@ JolQmut &= lan vl/b
#=@=@=@=! cfjf;Lo &=! :jb]zL lan vl/b
#=@=@=@=@ u}/cfjf;Lo &=!=! ;+:yfut
#=# d'2lt &=!=@ JolQmut
#=#=! :jb]zL d'b|fdf &=@ ljb]zL lan vl/b
#=#=!=! ;+:yfut &=@=! ef/tdf e'QmfgL x'g]
#=#=!=!=! æsÆ ju{ Ohfhtkqk|fKt ;+:yfx? &=!=! ;+:yfut
#=#=!=!=@ ævÆ ju{ Ohfhtkqk|fKt ;+:yfx? &=!=@ JolQmut
#=#=!=!=# æuÆ ju{ Ohfhtkqk|fKt ;+:yfx? &=@=@ cGo d'n'sdf e'QmfgL x'g]
#=#=!=!=$ æ3Æ ju{ Ohfhtkqk|fKt ;+:yfx? &=!=! ;+:yfut
#=#=!=!=% art tyf C0f ;xsf/L ;+:yfx? &=!=@ JolQmut
#=#=!=!=^ u}/;/sf/L ;+:yfx? &=# cfoft lan vl/b
#=#=!=!=& sd{rf/L ;+rosf]if ]*= sn]S;gdf lnOPsf lanx?df ;fk6
#=#=!=!=* gful/s nufgL sf]if *=! :jb]zL lansf] lwtf]df
#=#=!=!=( k]G;g sf]if tyf aLdf sDkgLx? *=@ ljb]zL lansf] lwtf]df
#=#=!=!=!) cGo ljQLo ;+:yfx? (= l:y/ ;DklQ
#=#=!=!=!! g]kfnL ;]gf (=! hUuf
#=#=!=!=!@ g]kfn k|x/L (=@ ejg
#=#=!=!=!# ;z:q k|x/L an (=# kmlg{r/÷lkmS;r/
#=#=!=!=!$ :yfgLo ;/sf/ (=$ ;jf/L ;fwg
#=#=!=!=!% cGo ;/sf/L lgsfo (=% sDKo'6/ tyf d]zLg/L
#=#=!=!=!^ u}/ ljQLo ;/sf/L ;+:yfx? (=^ k'FhLut lgdf{0f vr{
#=#=!=!=!& u}/ ljQLo lghL ;+:yfx? (=& lnh xf]N8 ;DklQ
#=#=!=!=!* cGo ;+:yfx? (=* ;6j]o/
#=#=!=!=!( ljb]zL a}+sx? (=( cGo
#=#=!=!=@) ljb]zL ;+:yfx? !)= cGo ;DklQ
#=#=!=!=@! cGo cfjf;Lo If]q !)=! c;'n ug{ afFsL Aofh
#=#=!=!=@@ u}/cfjf;Lo If]q !)=!=! nufgLdf
#=#=!=@ JolQmut !)=!=!=! ;/sf/L C0fkqdf
#=#=!=@=! cfjf;Lo !)=!=!=@ cGo nufgLdf
#=#=!=@=@ u}/cfjf;Lo !)=!=!=@=! :jb]zL d'b|fdf
#=#=@ ljb]zL d'b|fdf !)=!=!=@=@ ljb]zL d'b|fdf
#=#=@=! ;+:yfut !)=!=@ shf{ ;fk6df
#=#=@=!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx? !)=!=#=! ;+:yfut
#=#=@=!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx? !)=!=#=!=! :jb]zL d'b|fdf
#=#=@=!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx? !)=!=#=!=!=! æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=#=@=!=$ cGo ;+:yfx? !)=!=#=!=!=@ cGo ju{sf Ohfhtkqk|fKt ;+:yfx?
#=#=@=!=% ljb]zL a}+sx? !)=!=#=!=!=% art tyf C0f ;xsf/L
#=#=@=!=^ ljb]zL ;+:yfx? !)=!=#=!=!=^ k]G;g sf]if tyf aLdf sDkgLx?
#=#=@=!=& cGo cfjf;Lo If]q !)=!=#=!=!=& cGo ljQLo ;+:yfx?
#=#=@=!=* u}/cfjf;Lo If]q !)=!=#=!=!=!) u}/ ljQLo ;/sf/L ;+:yfgx?
#=#=@=@ JolQmut !)=!=#=!=!=!! lghL u}/ljQLo ;+:yf?
#=#=@=@=! cfjf;Lo !)=!=#=!=@ ljb]zL d'b|fdf
#=#=@=@=@ u}/cfjf;Lo !)=!=#=!=@=! Ohfhtkqk|fKt ;+:yfx?
#=$ dfu]sf] avt lbg'kg]{ /sd !)=!=#=!=@=@ cGo ljQLo ;+:yfx?
#=$=! :jb]zL d'b|fdf !)=!=#=!=@=# lghL u}/ljQLo ;+:yfgx?
#=$=!=! ;+:yfut !)=!=#=@ JolQmut
#=$=!=!=! æsÆ ju{ Ohfhtkqk|fKt ;+:yfx? !)=!=#=@=! :jb]zL d'b|f

268
#=$=!=!=@ ævÆ ju{ Ohfhtkqk|fKt ;+:yfx? !)=!=#=@=@ ljb]zL d'b|f
#=$=!=!=# æuÆ ju{ Ohfhtkqk|fKt ;+:yfx? !)=!=#=# u}/ cfjf;Lo If]q
#=$=!=!=$ æ3Æ ju{ Ohfhtkqk|fKt ;+:yfx? !)=!=#=#=! :jb]zL d'b|f
#=$=!=!=% art tyf C0f ;xsf/L ;+:yfx? !)=!=#=#=@ ljb]zL d'b|f
#=$=!=!=^ u}/;/sf/L ;+:yfx? !)=!=#=$ o'jf :j/f]huf/ sf]if
#=$=!=!=& sd{rf/L ;+rosf]if !)=!=$ cGo
#=$=!=!=* gful/s nufgL sf]if !)=@ d;nGb df}Hbft
#=$=!=!=( k]G;g sf]if tyf aLdf sDkgLx? !)=# sd{rf/L ;fk6L÷k]ZsL
#=$=!=!=!) cGo ljQLo ;+:yfx? !)=$ ;08«L 8]6;{
#=$=!=!=!! g]kfnL ;]gf !)=% clu|d e'QmfgL
#=$=!=!=!@ g]kfn k|x/L !)=^ lSnol/ª r]s
#=$=!=!=!# ;z:q k|x/L an !)=^=! :jb]zL d'b|f
#=$=!=!=!$ :yfgLo ;/sf/ !)=^=@ ljb]zL d'b|f
#=$=!=!=!% cGo ;/sf/L lgsfo !)=& dfu{:y gub (Cash in Transit)
#=$=!=!=!^ u}/ ljQLo ;/sf/L ;+:yfx? !)=* lagf ;"rgf e'QmfgL lbOPsf 8«f6
#=$=!=!=!& u}/ ljQLo lghL ;+:yfx? !)=( clu|d s/ e'QmfgL
#=$=!=!=!* cGo ;+:yfx? !)=!) Voflt
#=$=!=!=!( ljb]zL a}+sx? !)=!@ cGo
#=$=!=!=@) ljb]zL ;+:yfx? !!= ckn]vg x'g afFsL vr{
#=$=!=!=@! cGo cfjf;Lo If]q !!=! k"j{ ;~rfng vr{
#=$=!=!=@@ u}/cfjf;Lo If]q !!=@ dh{/ vr{
#=$=!=@ JolQmut !!=# cGo
#=$=!=@=! cfjf;Lo !@= u}/ a}+lsË ;DklQ
#=$=!=@=@ u}/cfjf;Lo !#= lx;fj ldnfg
#=$=@ ljb]zL d'b|fdf !# =! s]Gb|Lo sfof{no
#=$=@=! ;+:yfut !#=@ zfvf sfof{no
#=$=@=!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx? !#=# lgj[lQe/0f
#=$=@=!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx? !#=$ ;/sf/L sf/f]af/
#=$=@=!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx? !#=% C0fsf]if
#=$=@=!=$ cGo ;+:yfx? !$= sG6«f lx;fj
#=$=@=!=% ljb]zL a}+sx? !$=! sn]S;gdf lnOPsf lanx?
#=$=@=!=^ ljb]zL ;+:yfx? !$=!=! :jb]zL d'b|f
#=$=@=!=& cGo cfjf;Lo If]q !$=!=!=! cfjf;Lo
#=$=@=!=* u}/cfjf;Lo If]q !$=!=!=@ u}/ cfjf;Lo
#=$=@=@ JolQmut !$=!=@ ljb]zL d'b|f
#=$=@=@=! cfjf;Lo !$=!=@=! cfjf;Lo
#=$=@=@=@ u}/cfjf;Lo !$=!=@=@ u}/ cfjf;Lo
#=%= ;l6{lkms]6 ckm l8kf]lh6 !%= gfkmf÷gf]S;fg lx;fj
#=%=! ;+:yfut !%=! ut dlxgf;Dds]f
#=%=!=! cfjf;Lo !%=@ o; dlxgfsf]
#=%=!=@ u}/cfjf;Lo
#=%=@ JolQmut
#=%=@=! cfjf;Lo
#=%=@=@ u}/cfjf;Lo
#=^ dflh{g lx;fa
#=^=! :jb]zL d'b|f
#=^=!=! cfjf;Lo
#=^=!=@ u}/cfjf;Lo
#=^=@ ljb]zL d'b|f
#=^=@=! cfjf;Lo
#=^=@=@ u}/cfjf;Lo
#=& vhfGrLsf] hdfgt
#=* e'StfgL Dofb gf3]sf] d'2lt lgIf]k
#=( cGo
$= e'QmfgL lbg'kg]{ lanx?
$=! :jb]zL d'b|f
$=!=! 8«f6
$=!=!=! cfjf;Lo If]q
$=!=!=@ u}/ cfj;Lo If]q
$=!=@ e'QmfgL cfb]z (Pay order)
$=!=@=! cfjf;Lo If]q
$=!=@=@ u}/ cfj;Lo If]q
$=@ ljb]zL d'b|f

269
 $=@=! 8«f6
$=@=!=! cfjf;Lo If]q
$=@=!=@ u}/ cfj;Lo If]q
$=@=@ e'QmfgL cfb]z
$=@=@=! cfjf;Lo If]q
$=@=@=@ u}/ cfj;Lo If]q
%= cGo bfloTj tyf Joj:yfx?
%=! ;08«L q]ml86;{
%=@ k]G;g tyf pkbfg sf]if
%=# sd{rf/L ;+rosf]if
%=$ sd{rf/L sNof0fsf]if
%=% sd{rf/L tflndsf]if
%=^ sd{rf/L af]g; Joj:yf
%=& k|:tfljt tyf e'QmfgL lbg afFsL nfef+z
%=* cfos/ Joj:yf
%=( shf{ gf]S;fgL Joj:yf
%=(=! ;fdfGo shf{ gf]S;fgL Joj:yf
%=(=@ ljz]if shf{ gf]S;fgL Joj:yf
%=(=@=! k'g/;+/rgf÷k'g/tflnlss/0f shf{
%=(=@=@ sd;n shf{
%=(=@=# z+sf:kb shf{
%=(=@=$ v/fa shf{
%=(=@=% Psn u|fxs ;Ldf gf3]sf] shf{
%=(=@=^ JolQmut hdfgL÷t];|f]kIfsf] lwtf]df k|jfx
ePsf] shf{ -yk @) k|ltzt_
%=(=# cltl/Qm shf{ gf]S;fgL Joj:yf
%=!) nufgL ;DaGwL gf]S;fgL Joj:yf
%=!! u}/ a}+lsË ;DklQ gf]S;fgL Joj:Yff
%=!@ cGo ;DklQ gf]S;fgL Joj:yf
%=!# Aofh d'NtaL lx;fj
%=!#=! ut cjlw;Ddsf]
%=!#=@ o; cjlwdf yk
%=!#=# o; cjlwdf c;'nL ePsf]
%=!$ lgIf]kdf lbg'kg]{ Aofh
%=!$=! art
%=!$=@= d'2lt
%=!$=# cGo
%=!% lgIf]k Aofhs/
%=!^ x|f; s§L sf]if
%=!& kfsL g;s]sf] cfDbfgL
%=!* cGo
^= lx;fj ldnfg
^=! s]Gb|Lo sfof{no
^=@ If]qLo÷zfvf sfof{no
^=# lgj[lQ e/0f
^=$ ;/sf/L sf/f]af/
^=% C0fsf]if
&= sG6«f lx;fj
&=! sn]S;gdf lnOPsf lanx?
&=!=! :jb]zL d'b|f
&=!=!=! cfjf;Lo
&=!=!=@ u}/ cfjf;Lo
&=!=@ ljb]zL d'b|f
&=!=@=! cfjf;Lo
&=!=@=@ u}/ cfjf;Lo
*= gfkmf gf]S;fg lx;fj
*=! ut dlxgf;Ddsf]
*=@ o; dlxgfsf]
hDdf hDdf
gf]6M dfly tf]lsPsf] s'g} zLif{s cGtu{t /sd g/x]sf] eP tfklg ;f] zLif{s sfod} /fvL o; a}+sn] tf]s]sf] 9fFrfdf s'g} kl/jt{g ug{ kfOg] 5}g . o; kmf/fdsf
pkzLif{sx?df ePsf sf/f]af/x? lglb{i6 :yfgdf clgjfo{ ?kdf b]vfO{ To;sf] hf]8 k|To]s pk–zLif{s xF'b} d"n zLif{s;Dd ug'{ kg]{5 .

270
jf;nft aflx/sf sf/f]af/ -;Defljt bfloTjx?_ M
!= sn]S;gdf /x]sf lanx?M
s= :jb]zL d'b|f
v= ljb]zL d'b|f
@= km/jf8{ PS:r]~h sG6«fS6sf] afFsL bfloTjx¿
#= k|lttkqx? -dflh{g g36fO{ k'/f /sd_M
s= ^ dlxgfeGbf sd cjlwsf]
v= ^ dlxgfeGbf a9L cjlwsf]
$= cGt/f{li6«o >]0fLs[t (Rated) ljb]zL Ohfhtkqk|fKt ;+:yfsf] sfp06/ Uof/]06Ldf hf/L u/]sf] Uof/]06L
%= Dofb gfl3g;s]sf] Uof/]06L aG8M
s= la8 aG8
v= k/km/d]G; aG8
^= k|Tofe"lt ;DaGwL k|ltj4tf (Underwriting commitment)
&= k'gM vl/b ug]{ zt{df laqmL u/]sf] shf{
*= clu|d e'QmfgL Uof/]06L (Advance Payment Guarantee)
(= ljQLo tyf cGo hdfgt (Financial and other Guarantee)
!)= ckl/jTo{ shf{ k|lta4tf (Irrevocable Loan Commitment)
!!= cfos/ jfkt ;Defljt bfloTj (Contingent Liabilities on Income Tax)
!@= Acceptance, Endorsement ;lxt cGo ;a} k|sf/sf ;Defljt bfloTjx?
!#= k'gM l8:sfpG6 ul/Psf lanx¿
!$= r'Qmf jf e'Qmfg x'g afFsL ;]o/ nufgL
!%= e'QmfgLsf] nflu bfjL k/]sf] hdfgt
!^= ;+:yfpk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf] ;Defljt bfloTjx?

---------------------------------------------------
* cGo hu]8f tyf sf]ifx? cGtu{t nufgLdf /x]sf] /sdnfO{ ;d]t v'nfpg' (Disclose) kg]{5 .
** Ohfhtkqk|fKt ;+:yfx?sf] gfd v'nfpg' kg]{5 . o;sf] nflu 5'§} kmf/fd k|of]u ug{ ;lsg]5 .

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

271
 g]=/f=a}+s lgb]{zg kmf=g+=(=@
========================================== lnld6]8
gfkmf gf]S;fg lx;fj
@) ====== b]lv @) ========= ;Dd -dfl;s_
-?=bz nfvdf_
vr{ o; dlxgf ut dlxgf cfDbfgL o; dlxgf ut dlxgf
;Ddsf] ¿= ;Ddsf] ¿= ;Ddsf] ¿= ;Ddsf] ¿=
!= Aofh vr{ != Aofh cfDbfgL
!=! lgIf]k bfloTjdf !=! shf{ ;fk6df
!=!=! artdf !=@ nufgLdf
!=!=@ d'2ltdf !=@=! g]kfn ;/sf/sf] ;'/If0fkq
!=!=@=! # dlxgf;Ddsf] d'2ltdf !=@=@ ljb]zL C0fkq
!=!=@=@ # b]lv ^ dlxg;Ddsf] d'2ltdf !=@=# g]kfn /fi6« a}+ssf] C0fkq
!=!=@=# ^ dlxgfb]lv ! jif{;Ddsf] d'2ltdf !=@=$ l8a]~r/ tyf aG8
!=!=@=$ ! jif{eGbf dflysf] d'2ltdf !=# Ph]G;L df}Hbftdf
!=!=# dfu]sf] avt ltg'{kg]{ lgIf]kdf !=$ dfu tyf cNk ;"rgfdf k|fKt x'g]
!=!=$ ;l6{lkms]6 ckm l8kf]lh6df df}Hbftdf
!=@ cGt/ a}+s/ ljQLo ;+:yf ;fk6L !=% cGodf
!=@=! g]kfn /fi6« a}+s @= sld;g tyf l8isfp06
!=@=@ cGt/ a}+s/ ljQLo ;+:yf @=! lan vl/b tyf l8isfp06
!=@=# cGo ;fk6L @=@ sldzg
@ sld;g vr{ @=# cGo
#= sd{rf/L vr{ #= ;6xL 36a9 cfDbfgL
#=! tna eQf #=! ljlgdob/df ePsf] km/saf6
#=@ cGo vr{ #=@ ljb]zL d'b|f sf/f]af/af6 -a§f afx]s_
$= ;~rfng vr{ $= cGo ;~rfng cfDbfgL
$=! 3/ef8f %= u}/ ;~rfng cfDbfgL
$=@ x|f;s§L ^= hf]lvd ;DaGwL Joj:yfaf6 lkmtf{
$=# d;nGb -cfDbfgL_
$=$ OFwg ^=! ;fdfGo shf{ gf]S;fgL Joj:yf
$=% cGo ;~rfng vr{ ^=@ ljz]if shf{ gf]S;fgL Joj:yf
%= ;6xL 36a9 gf]S;fgL ^=@=! k'g/;+/rgf÷k'g/tflnlss/0f shf{
%=! ljlgdob/df ePsf] km/saf6 gf]S;fgL Joj:yf
%=@ ljb]zL d'b|f sf/f]af/af6 -a§f afx]s_ ^=@=@ sd;n shf{ gf]S;fgL Joj:yf
^= u}/ ;~rfng vr{ ^=@=# z+sf:kb shf{ gf]S;fgL Joj:yf
&= hf]lvd ;DaGwL Joj:yf ^=@=$ v/fa shf{ gf]S;fgL Joj:yf
&=! shf{ gf]S;fgL Joj:yf ^=@=% Psn u|fxs ;Ldf gf3]sf] shf{sf]
&=!=! ;fdfGo shf{ gf]S;fgL Joj:yf gf]S;fgL Joj:yf
&=!=@ ljz]if shf{ gf]S;fgL Joj:yf ^=@=^ JolQmtu hdfgL÷t];|f]kIfsf] lwtf]df
&=!=@=! k'g/;+/rgf÷k'g/tflnlss/0f shf{ k|jfx ePsf] shf{sf] yk gf]S;fgL
gf]S;fgL Joj:yf Joj:yf
&=!=@=@ sd;n shf{ gf]S;fgL Joj:yf ^=# cltl/Qm shf{ gf]S;fgL Joj:yf
&=!=@=# z+sf:kb shf{ gf]S;fgL Joj:yf ^=$ u}/ a}+lsË ;DklQ gf]S;fgL Joj:yf
&=!=@=$ v/fa shf{ gf]S;fgL Joj:yf ^=% nufgLdf ;Defljt gf]S;fgL Joj:yf
&=!=@=% Psn u|fxs ;Ldf gf3]sf] shf{sf] gf]S;fgL ^=^ nufgL ;dfof]hg sf]if lkmtf{
Joj:yf ^=& cGo ;DklQsf] gf]S;fgL Joj:yf
&=!=@=^ JolQmtu hdfgL÷t];|f]kIfsf] lwtf]df k|jfx &= ckn]vg ePsf] shf{sf] c;'nL
ePsf] shf{sf] yk gf]S;fgL Joj:yf *= c;fdfGo sf/f]af/x?af6 ePsf]
&=!=# cltl/Qm shf{ gf]S;fgL Joj:yf cfDbfgL
&=@ u}/ a}+lsË ;DklQ gf]S;fgL Joj:yf (= v'b gf]S;fg
&=# nufgLdf ;Defljt gf]S;fgL Joj:yf
&=$ nufgL ;dfof]hg sf]if
&=% 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
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 .

272
 @_ 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 af]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 .

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

========================================== lnld6]8
If]qut -k|of]hg_ cg';f/sf] shf{ tyf ;fk6sf] ljj/0f -dfl;s_
@) ======== ;fn =============== dlxgfsf] ljj/0f
-?= bz nfvdf_
ut d;fGt;Ddsf] o; dlxgfdf o; dlxgfdf d;fGt;Dddf
efvf gf3]sf]
qm;+= afFsL ljtl/t c;"nL p7fpg afFsL
;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf Aofh ;+Vof ;fFjf Aofh
pBf]u÷If]qx?
! s[lif / jg ;DaGwL
!=! cGgafnL
!=@ t/sf/L afnL
!=# lrof÷skmL
!=$ ;'lt{
!=% ;gkf6
!=^ cGo gub] afnL
!=& kmnkm"n tyf k'ik v]tL
!=* zLt e08f/0f
!=( dnvfb tyf ls6gfzs
!=!) kz'kfng÷kz' awzfnf
!=!! k+IfL kfng
!=!@ dfx'/L kfng
!=!# cGo s[lif tyf s[lif hGo ;]jfx?
!=!$ l;rfO{
!=!% ag
@ df5fkfng ;DaGwL
# vfgL ;DaGwL
#=! wft' tyf wfp -kmnfd, l;;f OToflb_
#=@ sf]Onf
#=# r'g9'Ëf
#=$ DofUg];fO6
#=% v/L
#=^ t]n tyf Uof; k|zf]rg (Extraction)
#=& vfgL ;DaGwL cGo
$ s[lif, ag tyf k]okbfy{ pTkfbg ;DaGwL
$=! vfB pTkfbg -Kofs ug]{, k|f];]l;Ë ug]{_
$=@ s[lif, jg k}bfjf/ pTkfbg
$=@=! lrgL
$=@=@ ;"lt{ k|zf]wg
$=@=# lr/fg tyf sfi7 pTkfbg÷kmlg{r/
$=@=$ cGo
$=# k]o kbfy{ -ljo/, dbL/f, ;f]8f OToflb_
$=#=! dlb/fhGo
$=#=@ dlb/f/lxt
% u}/vfB j:t' pTkfbg ;DaGwL
%=! x:tsnf
%=@ a'gfO{ (Textile) pTkfbg Pjd\ tof/L kf]zfs
%=# sfuh tyf ;Da4 pTkfbg
%=$ 5kfO tyf k|sfzg
%=% cf}ifwL
%=^ k|zf]lwt t]n tyf sf]Onf pTkfbg
%=& vf]6f] tyf tf/lkg
%=* /a/sf] 6fo/
%=( 5fnf
%=!) Knfli6s
%=!! l;d]06
%=!@ kTy/, df6f] tyf l;;fsf pTkfbgx?
%=!# cGo lgdf{0f ;fdu|L pTkfbg
%=!$ wft' – cfwf/e"t kmnfd tyf l:6n Knf06
%=!% wft' – cGo KnfG6÷Hof;n
%=!^ ljljw pTkfbg

273
^ lgdf{0f
^=! cfjf;Lo -3/fo;L k|of]hg_
^=@ u}/ cfjf;Lo -Jofkfl/s k|of]hg_
^=# a[xt (Heavy) lgdf{0f -/fhdfu{, k'n OToflb_
&= ljB't, Uof; / kfgL
&=! phf{
&=!=! hnljB't
&=!=@ gjLs/0fLo phf{
&=@ cGo ljB't ;]jf
&=# UofF; tyf UofF; kfOk nfOg ;]jf
&=$ kfgL
* wft'sf pTkfbgx?, d]l;g/L tyf On]S6«f]lgs cf}hf/
tyf h8fg
*=! h8fg ul/Psf (Fabricated) wft'sf ;fdfgx?
*=@ d]lzg cf}hf/
*=@=! s[lif hGo
*=@=@ d]lzg/L – lgdf{0f, t]n If]q, vfgL ;DaGwL
*=@=# d]lzg/L – clkm; Pjd\ sDKo'l6Ë (Computing)
*=@=$ d]lzg/L – cGo ;a}
*=# ljB'tLo pks/0f
*=$ 3/fo;L pks/0f Pjd\ cGo vKg] ;fdfg
*=% ;+rf/ pks/0f
*=^ On]S6«f]lgs kf6{k"hf{
*=& lrlsT;f ;DaGwL pks/0f
*=* h]g]/]6/x?
*=( 3§ (Turbines)
( oftfoft , e08f/ / ;+rf/
(=! df]6/uf8L, kf6{k"hf tyf ;xfos ;fdu|Lx?
(=@ h]6af]6÷hn oftfoft
(=# jfo'ofg tyf jfo'ofgsf] kf6{k"hf{
(=$ oftfoft ;DaGwL cGo pTkfbgx?
(=% /]ndfu{ tyf ;8s ofqL cf];f/k;f/sf ;fwgx?
(=^ 6«s ;]jf tyf uf]bfd Joj:yf
(=& cGo ;a} ;]jf
!) yf]s tyf v'b|f ljq]mtf
!)=! yf]s Jofkf/ – vKg] ;fdfg
!)=@ yf]s Jofkf/ – gvKg] ;fdfg
!)=# Automotive Dealer/franchise
!)=$ cGo v'b|f Jofkf/
!)=% cfoft Jofkf/
!)=^ lgof{t Jofkf/
!! ljQ, aLdf tyf crn ;DklQ
!!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
!!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
!!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
!!=$ æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx?
!!=% art tyf C0f ;xsf/L ;+:yfx?
!!=^ k]G;g sf]if tyf aLdf ;+:yfx?
!!=& cGo ljQLo ;+:yf
!!=* u}/ ljQLo ;/sf/L ;+:yfg
!!=( lghL u}/ ljQLo ;+:yfgx?
!!=!! cGo nufgL ;+:yfx?
!!=!@ crn ;DklQ (Real Estate)
!@ ko{6g ;]jf
!@=! 6]«lsË, 6«fen Ph]G;L, kj{tf/f]x0f, l/;f]6{, /fl6Ë,
SoflDkË cflb
!@=@ xf]6n -cGo ;]jf ;d]t_
!@=# dgf]/+hg, l/lqmP;g, rnlrq
!# cGo ;]jfx?
!#=! lj1fkg ;]jf
!#=@ Automotive ;]jf
!#=# cGo ;a} ;]jf sDkgLx?
!#=$ c:ktfn, lSnlgs OToflb
!#=% lzIff ;]jf
!$ pkef]Uo shf{
!$=! ;'g, rfFbL
!$=@ d'2lt /l;b
!$=# ;'/If0f kq

274
!$=$ q]ml86 sf8{
!$=% xfo/ kr]{h -JolQmut pkof]u shf{_
!% :yfgLo ;/sf/
!^ cGo
hDdf

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

============================================== a}+s÷ljQLo ;+:yf
k|of]hg cg';f/sf] Productwise shf{ ;fk6sf] ljj/0f
@)====÷==========dlxgf -dfl;s_
-/sd ?=nfvdf_
ut dlxgfsf] o; dlxgfsf]
qm= ;+= shf{sf] k|sf/
km08]8 ggkm08]8 s'n km08]8 ggkm08]8 s'n
!= cfjlws shf{
-s_ cf}Bf]lus ;+:yf
-v_ Jofkfl/s ;+:yf
-u_ ;]jf Joj;fo ;+:yf
-3_ cGo
@= cf]e/8«f6
-s_ cf}Bf]lus ;+:yf
-v_ Jofkfl/s ;+:yf
-u_ ;]jf Joj;fo ;+:yf
-3_ cGo
#= 6«i6 l/l;K6 shf{÷cfoft shf{
-s_ cf}Bf]lus ;+:yf
-v_ Jofkfl/s ;+:yf
-u_ ;]jf Joj;fo ;+:yf
-3_ cGo
$= l8df08 tyf cGo rfn' k'FhL shf{
-s_ cf}Bf]lus ;+:yf
-v_ Jofkfl/s ;+:yf
-u_ ;]jf Joj;fo ;+:yf
-3_ cGo
%= JolQmut cfjf;Lo 3/ shf{ -?= ! s/f]8 %)
nfv;Ddsf]_
^= l/on :6]6 shf{ ;fk6
-c_ cfjf;Lo 3/ shf{ -?= ! s/f]8 %)
nfv;Ddsf] JolQmut cfjf;Lo 3/ shf{ afx]s_
-cf_ Jofj;flos ejg tyf cfjf;Lo ckf6{d]06
lgdf{0f shf{
-O_ lgdf{0f ;DkGg eO{ cfo cfh{g ug{ yfn]sf]
Jofkfl/s sDKn]S; shf{
-O{_ cGo l/on :6]6 shf{ -hUufhdLg vl/b tyf
Knl6+u shf{ ;d]t_
!= hUufhdLg vl/b tyf Knl6Ë shf{
@= s'g} k|of]hg gv'nfO{ hUuf, hldg lwtf]
/fvL k|jfx ePsf ?=%) nfv jf ;f] eGbf j9L
/sdsf Personal Loan, Mortgage Loan, Flexi Loan
k|s[ltsf shf{
#= cGo
&= Dfflh{g k|s[ltsf] shf{
-s_ ! s/f]8eGbf j9L /sdsf] shf{
-v_ ?=%) nfvb]lv ?=! s/f]8;Ddsf shf{
-u_ ?=@% nfvb]lv ?=%) nfv;Ddsf] shf{
-3_ ?=@% nfveGbf sd /sdsf] shf{
*= xfo/kr{]h shf{
-s_ Jofkfl/s k|of]hg
-v_ JolQmut k|of]hg

275
(= ljkGg ju{ shf{
!)= laN; vl/b
!!= cGo k|f]8S6x?
-s_ qm]l86 sf8{
-v_ z}lIfs shf{
-u_ ;fgf tyf demf}nf pBdL shf{
-3_ =======================================
-ª_ =======================================
s'n

k|li6s/0f M–
!= cfjlws shf{ M
o; cGtu{t kg{] cfjlws shf{ (Term Loan) eGgfn] k'FhLut k|s[ltsf] vr{sf] nflu Ps jif{eGbf j9L cjlwsf] nflu
k|jfx ePsf] shf{nfO{ ;Demg' kb{5 . Ps jif{eGbf sd cjlwsf] cfjlws shf{ ePdf l8df08 tyf cGo rfn' k'FhL
shf{ zLif{sdf hgfpg' kg{]5 . To;}u/L ls:tfjGbLdf jf Psd'i6 c;'n ug{] u/L k|jflxt s'g} klg cjlwsf] cfjf;Lo
3/ shf{, l/on :6]6 shf{, xfo/kr{]h shf{ nufotsf cGo zLif{sdf kg{] u/L k|jflxt cfjlws shf{ o; cGtu{t
ghgfO{ ;DalGwt zLif{sdf g} hgfpg' kg{]5 .
@= cf]e/8«f6 shf{ M
cf]e/8«f6 ;'ljwf pknAw u/fpg kfpg] a}+s tyf ljQLo ;+:yfx?n] cfgf JolQmut jf ;+:yfut u|fxsx?nfO{
cf]e/8«f6 ;Ldf k|bfg u/L jf rNtL lgIf]k vftfdf cf]e/8«g ;'ljwf pknAw u/fO{ shf{ k|jfx u/L jSof}tf /x]sf]
/sd o; zLif{sdf hgfpg' kg{]5 .
#= 6«i6 l/l;K6 shf{÷cfoft shf{ M
k|lttkq dfkm{t ;fdfg cfoft ug{] k|of]hgsf] nflu pknAw u/fOPsf] cfoft shf{nfO{ 6«i6 l/l;K6 shf{sf] ?kdf
hgfpg' kg{]5 eg] o; zLif{s cGtu{t cfoftsf] nflu k|jfx ul/Psf] cGo shf{x? ePdf To:tf cGo cfoft
shf{x?nfO{ ;d]t ;dfj]z u/L o;} zLif{s cGtu{t hgfpg' kg{]5 . t/, :jb]zL k|lttkqdf o; k|sf/sf] shf{ k|bfg
ug{ kfO{g] 5}g .
$= l8df08 tyf cGo rfn' k'FhL shf{ M
l8df08 tyf cGo rfn' k'FhL shf{ cGtu{t Hypothecation, Working Capital, Short Term Loan, Demand
Loan, Time Loan, Cash Credit nufotsf cGo rfn' k'FhL k|s[ltsf ;a} shf{x? ;dfj]z x'g] 5g\ .
%= l/on :6]6 shf{ ;fk6 M
l/on :6]6sf] nflu k|jfx ul/Psf] shf{ ;fk6 eGgfn] lgDgfg';f/sf] shf{ ;fk6nfO{ ;Demg' kb{5 .
-c_ cfjf;Lo 3/ shf{ -Residential Real Estate_
-cf_ Jofj;flos ejg tyf cfjf;Lo ckf6{d]06 lgdf{0f shf{ -l/on :6]6 sDkgLnfO{ k|jfx ul/Psf] ax'cfjf;Lo
ckf6{d]06 shf{ / JolQmut cfjf; sf]nf]gL shf{_
-O_ lgdf{0f ;DkGg eO{ cfo cfh{g ug{ yfn]sf] Jofkfl/s sDKn]S; shf{ .
-O{_ cGo l/on :6]6 shf{ -hUufhdLg vl/b tyf Knl6+u shf{ ;d]t_
!= hUufhdLg vl/b tyf Knl6Ë shf{
@= s'g} k|of]hg gv'nfO{ hUuf, hldg lwtf] /fvL k|jfx ePsf ?=%) nfv jf ;f] eGbf j9L /sdsf Personal
Loan, Mortgage Loan, Flexi Loan k|s[ltsf shf{
#= cGo
t/, lgDglnlvt shf{nfO{ l/on :6]6 shf{ dflgg] 5}g .
 hUuf ljsf; tyf ejg lgdf{0fdf ;+nUg g/x]sf Jofkfl/s÷cf}Bf]lus kmd{÷sDkgLn] cfgf] lgoldt
Jofkfl/s÷cf}Bf]lus shf{sf] nflu cGo ;'/If0fsf cltl/Qm 3/ hUuf lwtf] /fv]sf shf{x?,
 ?=! s/f]8 %) nfv;Ddsf JolQmut cfjf;Lo 3/ shf{ .

276
 cfjf;Lo 3/ shf{ eGgfn] a}+s÷ljQLo ;+:yfn] u|fxssf] cfo;|f]t x]/L ;f] ;|f]tn] kof{Kt wfGg] ls:tf
sfod u/L 3/ lgdf{0f jf vl/bsf] nflu k|jfx u/]sf] cfjf;Lo 3/ shf{ -Residential Real Estate_ sf]
jSof}tf /sdnfO{ ;Demg' kb{5 .
^= JolQmut cfjf;Lo 3/ shf{ ;fk6 M
?= ! s/f]8 %) nfv;Ddsf JolQmut cfjf;Lo 3/ shf{ eGgfn] a}+s÷ljQLo ;+:yfn] u|fxssf] cfo;|f]t x]/L ;f]
;|f]tn] kof{Kt wfGg] ls:tf sfod u/L pQm u|fxsn] cfkm} k|of]u ug]{ jf ef8fdf nufpg] u/L 3/ lgdf{0f,
3/÷ckf6{d]G6 vl/bsf] nflu k|jfx u/]sf] cfjf;Lo 3/ shf{÷Home Loan) sf] jSof}tf /sdnfO{ ;Demg' kb{5 .
&= dflh{g k|s[ltsf] shf{ ;fk6 M
s'g} klg JolQm jf ;+:yfnfO{ shf{ ;fk6 k|jfx ubf{ s'g} ;"rLs[t sDkgLsf] ;]o/ jf l8j]~r/ ;'/If0fsf] ?kdf lwtf]
lnO{ k|jfx ePsf shf{nfO{ dflh{g k|s[ltsf] shf{ ;fk6sf] ?kdf lnOg] 5 . t/, cGo k|of]hgsf nflu k|jflxt shf{df
yk jf cltl/Qm ;'/If0f:j?k ;"rLs[t sDkgLsf] ;]o/ jf l8j]~r/ lwtf] /fv]sf] cj:yfdf To:tf] shf{nfO{ dflh{g
k|s[ltsf] shf{ dflgg] 5}g .
*= xfo/kr{]h shf{ M
o; cGtu{t Jofkfl/s lx;fjn] ef8fdf ;~rfng ug{] u/L jf k|of]u ug{] u/fpg] u/L s'g} ;jf/L ;fwg jf ;fdfg
vl/b ug{ k|jfx ul/Psf] shf{nfO{ xfo/kr{]h shf{ cGtu{tsf] Jofkfl/s k|of]hgdf hgfpg' kg{]5 eg] clGtd
k|of]ustf{ (End User) cfkm}n] k|of]u ug{] u/L ;jf/L ;fwg jf ;fdfg vl/b ug{ ljQLo ;'ljwf pknAw u/fO{ jSof}tf
/x]sf] /sd JolQmut xfo/kr{]h shf{ cGtu{t hgfpg' kg{]5 . xfo/ kr]{h k|s[ltsf t/ cGo k|f]8S6 -h:t}M Auto
Loan, Vehicle Loan cflb_ cGtu{t k|jfx ePsf shf{ ;d]t o; zLif{sdf ;dfj]z ug'{ kg]{5 .
(= ljkGg ju{ shf{ M
g]kfn /fi6« a}+ssf] lgb{]zgsf] cwLgdf /xL k|jfx ug{' kg{] lgb{]lzt ljkGg ju{ shf{sf] jSof}tf /sd o; zLif{sdf
hgfpg' kb{5
!)= laN; vl/b M
a}+s ljQLo ;+:yfn] vl/b u/L lnPsf] r]s, 8«f6, lgof{t lansf] jSof}tf /sd o; zLif{sdf hgfpg' kb{5 .
!!= cGo k|f]8S6x? M
a}+s tyf ljQLo ;+:yfn] k|of]udf NofPsf dfly pNn]v ePb]lv afx]ssf cGo k|f]8S6x? ePdf o; zLif{s cGtu{t
pNn]v ub{} hfg' kg{]5 . o;/L pko{'Qm ! b]lv o; zLif{s;Ddsf] ;Dk"0f{ /sdsf] s'n of]u a}+s÷ljQLo ;+:yfsf] ;f]
ldltsf] s'n shf{ ;fk6 /sd;Fu d]n vfg' kg]{5 .
!@= cf}Bf]lus ;+:yf M
s'g} klg j:t' pTkfbg ug{], cyf{t sRrf kbfy{ jf cw{tof/L ;fdfgsf] k|of]ujf6 lglZrt dfgj÷d]lzg/Lsf] k|of]u
u/L d"No clej[l4 u/fO{ tof/L j:t' pTkfbg ug{] vfnsf ;+:yfnfO{ uPsf] shf{ ;fk6nfO{ o; pkzLif{sdf hgfpg'
k5{ . h:tf] M– l:6n pBf]u, l;d]06 pBf]u, ljh'nL pTkfbg, h'6 pBf]u, jfo/ pBf]u, sfk{]6 pBf]u, ufd{]06 pBf]u
cflb .
!#= Jofkfl/s ;+:yf M
s'g} yk k|f];]l;Fu gu/L tof/L ;fdfg vl/b÷laqmL ug{] Jofj;flos ;+:yfnfO{ uPsf shf{x?sf] aSof}tf /sd o;
pkzLif{s cGtu{t hgfpg' kg{]5 . h:t}M– /fli6«o Jofkf/ lgud, ;fN6 6«]l8Ë ln=, hg/n 6«]l8Ë cflb .
!$= ;]jf Joj;fo ;+:yf M
s'g} klg j:t' pTkfbg ug{] jf vl/b laqmL ug{] geO{ u|fxsnfO{ ;]jf k|bfg ug{] clek|fon] :yflkt ;+:yfnfO{ uPsf]
shf{ ;fk6nfO{ o; pkzLif{s cGtu{t hgfpg' kg{]5 . o:tf ;+:yf gfkmfd'vL jf k/f]ksf/L ;+:yf b'a} x'g ;Sg]5g\ .
h:t}M b"/;+rf/, :s'n÷sn]h, gl;{Ë xf]d, xl:k6n, xf]6n cflb .
!%= ;fgf tyf demf}nf pBdM
b]xfosf ;Dk"0f{ cj:yf Pjd\ cfwf/ ljBdfg /x]sf] pBdnfO{ ;fgf tyf demf}nf pBd -SME_ sf] ?kdf kl/eflift
ul/Psf] 5 .
-s_ a9Ldf ?= %) nfv;Dd r'Qmf k'FhL ePsf] .
-v_ a9Ldf ?= % s/f]8;Ddsf] l:y/ ;DklQ ePsf] .
-u_ pTkfbg jf ;]jfd'ns Joj;fodf ;+nUg ePsf] .
-3_ pBdL :jo+ sf/f]af/ tyf Joj;fodf ;+nUg ePsf] .

277
 g]=/f=a}+s lgb]{zg kmf=g+=(=$
========================================== lnld6]8
;'/If0f cg';f/sf] shf{ tyf ;fk6sf] ljj/0f -dfl;s_
@) ========== ;fn ================ dlxgfsf] ljj/0f
-?= nfvdf_
ut d;fGtsf] o; dlxgfdf o; dlxgfdf d;fGt;Dddf
;'/If0f efvf gf3]sf]
afFsL ljtl/t c;"nL p7fpg afFsL
;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf Aofh ;+Vof ;fFjf Aofh
! ;'g rfFbL
@ ;/sf/L ;'/If0f kqx?
# u}/ ;/sf/L ;'/If0f kqx?
$ d'2lt /l;b
$=! cfg} ;+:yfsf]
$=@ cGo Ohfhtkqk|fKt ;+:yfsf]
% ;DklQsf] ;'/If0f
%=! l:y/ ;DklQ
5.1.1 3/hUuf
5.1.2 d]lzg/L tyf pks/0fx?
5.1.3 kmlg{r/ tyf lkmS;r/
5.1.4 ;jf/L ;fwgx?
5.1.5 cGo l:y/ ;DklQx?
%=@ rfn' ;DklQ
%=@=! s[lif k}bfjf/
5.2.2.1 wfg rfdn
5.2.2.2 ;g kf6{
5.2.2.3 cGo s[lif k}bfjf/
%=@=@ cGou}/ s[lif k}bfjf/
5.2.2.1 sRrf kbfy{
5.2.2.2 cw{ tof/L a:t'x?
5.2.2.3 tof/L a:t'x?
5.2.2.4 g"g, lrgL, £o", t]n
5.2.2.5 sk8f
5.2.2.6 cGo j:t'x?
^ lanx?sf] ;'/If0fdf
^=! :jb]zL lan
^=@ ljb]zL lan
6.2.1 cfoft lan / k|ltt kq
6.2.2 lgof{t lan
6.2.3 lgof{t lansf] lwtf]df
6.2.4 cGo ljb]zL lan
& hdfgtdf k|jflxt
&=! ;/sf/L hdfgL
&=@ ;+:yfut hdfgL
&=# JolQmut hdfgL
&=$ ;fd'lxs hdfgL
&=% cGt/f{li6«o >]0fLs[t ljb]zL
a}+ssf] hdfgtdf
&=^ cGo hdfgtdf
* qm]l86 ÷8]lj6 sf8{
( 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

278
 g]=/f=a}+s lgb]{zg kmf=g+=(=%
============================= lnld6]8
ljkGg ju{ shf{ ljj/0f -q}dfl;s_
@) ========== ;fn ================ dlxgfsf] ljj/0f
-?= nfvdf_
ut qodf;sf] o; qodf;df o; qodf;df o; qodf;;Dddf p7fpg
efvf gf3]sf]
l;=g+= shf{ zLif{s afFsL ljtl/t c;"nL afFsL
;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf Aofh ;+Vof ;fFjf Aofh
!= s'n shf{ ;fk6 -laN; vl/b
tyf l8:sfp06 ;d]t_
@= ljkGg ju{ shf{
-s_ k|ToIf nufgL
! s[lif
@ 3/]n' pBf]u
# ;]jf
$= cGo
-v_ ck|ToIf nufgL
-c_ ;+:yfut nufgL yf]s
shf{_
!=
@=
-cf_ ;]o/ nufgL
#= o'jf :j/f]huf/ shf{
hDdf
^ dlxgf cl3sf] s'n afFsL
shf{
^ dlxgf cl3sf] s'n afFsL
shf{;Fusf] cg'kft

gf]6M ck|ToIf nufgL cGtu{t ;+:yfut nufgL -Wholesale Lending_ / ;]o/ nufgLsf] /sd 5'§f5'§} pNn]v ug'{ kb{5 .

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

b:tvt M b:tvt M
gfd M gfd M
bhf{ M bhf{ M
ldlt M ldlt M

279
 g]=/f=a}+s lgb]{zg kmf=g+=(=^

================================lnld6]8
;~rfns÷sfo{sf/L k|d'v÷;+:yfks÷sd{rf/L tyf ;]o/xf]N8/x¿nfO{ uPsf] shf{ ;fk6 ljj/0f -q}dfl;s_
- @) ;fn dlxgfsf] ljj/0f_

vl/b tyf l*:sfpG^ ul/Psf lanx¿ / shf{, ;fk^ tyf clwljsif{df k|jflxt s'n /sddWo] ;~rfns,
sfo{sf/L k|d'v, ;+:yfks, sd{rf/L, 1 k|ltzt eGbf a(L ;]o/ lng] ;]o/ xf]N*/x? / lghx¿sf] Psf#/
kl/jf/sf JolQm jf To:tf JolQm hdfgL a;]sf] jf Dofg]lh+u Ph]G^ ePsf] s'g} ;+:yf jf sDkgLnfO{ uPsf]
/sdsf] ljj/)f b]xfo adf]lhd % .
-?= nfvdf_

;+:yfks÷;~rfns÷ ut qodf;;Ddsf] o; qodf;df c;'nL o; qodf;;Dd afFsL

sfo{sf/L 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_ ;]o/xf]N*/x?
1=
2=
hDdf

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

b:tvt M b:tvt M
gfd M gfd M
bhf{ M bhf{ M
ldlt M ldlt M

280
 g]=/f=a}+s lgb]{zg kmf=g+=9=6=1
============================================== lnld^]*
;+:yfks÷;+:yfks ;d"xsf] ;]o/ cGo a}+s tyf ljQLo ;+:yfdf
lwtf] /fvL lnPsf] shf{ ljj/)f -q}dfl;s_
-20 ;fn dlxgfsf] ljj/)f_
qm=;+= ;+:yfks :jfldTjdf r'Qmfk'FhLsf] shf{sf] lwtf]df shf{ ljj/0f lwtf]df s}lkmot
;]o/wgLsf] /x]sf] ;]o/ k|ltzt /x]sf] ;]o/ /x]sf]
gfd ;+Vof ;+Vof shf{ shf{ k|jfx ;]o/
/sd ug]{ ;+:yfsf] -% df_
gfd

s'n ;+:yfks ;]o/ ;+Vof

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

b:tvt M b:tvt M
gfd M gfd M
bhf{ M bhf{ M
ldlt M ldlt M

b|i6JoM
1. Ohfhtkqk|fKt ;+:yfsf ;+:yfks ;]o/wgLn] pkef]u u/]sf] shf{ ;DaGwdf hfgsf/L lng shf{ k|jfx ug]{ ;+:yfn] ;]o/ /f]Ssfsf]
nflu ;DalGwt ;+:yfdf n]vL k7fp+bf clgjfo{?kdf shf{ /sd ;d]t pNn]v u/L k7fpg' kg]{ / /f]Ssf /fVg] ;+:yfn] ;f]sf] ljj/0f
cBfjlws ug'{ kg]{5 . ;fy}, ;]o/ lwtf] km's'jfsf] hfgsf/L ;d]t & lbgleqdf ;DalGwt ;+:yfnfO{ pknAw u/fpg' kg]{5 .
2. ;]o/ /lhi6«];g nufotsf sfo{ dr]{G6 a}+lsË ;DaGwL sf/f]af/ ug]{ ;+:yfaf6 u/fOPsf] ePdf ;d]t Ohfhtkqk|fKt ;+:yfsf
;~rfns jf ;+:yfksx?n] k|rlnt gLltut Joj:yf adf]lhd ;]o/ lwtf] /fvL lnPsf] shf{sf] clen]v ;DalGwt ;+:yfn] ;d]t
/fVg' kg]{5 .

281
 g]=/f=a}+s lgb]{zg kmf=g+=(=&

============================================== lnld6]8
;/sf/L ;+:yfgx?nfO{ uPsf] shf{sf] ljj/0f -dfl;s_
@) ======= ;fn ============= dlxgfsf] ljj/0f
-?= nfvdf_
ut o; dlxgfdf o; d;fGt;Dddf efvf gf3]sf]
shf{
d;fGt;Dd– ljtl/t dlxgfdf p7fpg afFsL
;+:yfgsf] gfd sf] sf] afFsL c;'nL
p2]Zo
;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf Aofh ;+Vof ;fFjf Aofh
!= cf}Bf]lus
;+:yfgx?
-s_
-v_
-u_
-3_
-ª_
@= Jofkfl/s
;+:yfgx?
-s_
-v_
-u_
-3_
-ª_
#= ljQLo ;+:yfx?
-s_
-v_
-u_
-3_
-ª_
$= ;]jf ;DaGwL
;+:yfgx?
-s_
-v_
-u_
-3_
-ª_
%= cGo ;/sf/L
;+:yfgx?
-s_
-v_
-u_
-3_
-ª_
hDdf
ljj/0f tof/ ug]{ M ljj/0f k]z ug]{ clws[t M
b:tvt M b:tvt M
gfd M gfd M
bhf{ M bhf{ M
ldlt M ldlt M

282
 g]=/f=a}+s lgb]{zg kmf=g+=(=*
=============== lnld6]8
lgIf]ksf] ljj/0f -dfl;s_
@)& ===== ;fn ======== dlxgfsf] ljj/0f
-?=nfvdf_
;l6{lkms]6 hDdf
dfu]sf] avt
vftfjfnfsf] ljj/0f rNtL art d'2lt ckm dflh{g cGo -!_ b]lv
lbg' kg]{ /sd
l8kf]lh6 -&_ ;Dd
-!_ -@_ -#_ -$_ -%_ -^_ -&_ -*_
-s_ :jb]zL d'b|fdf vf]lnPsf] vftf
!= ljb]zL ;+3 ;+:yf tyf JolQm
!=! ljb]zL s'6g}lts / ;xfos lgof]ux?
!=@ ljb]zL ;/sf/af6 ;+rflnt cfof]hgfx?
!=# cGt/f{li6«o ;+:yfx? (UNO nufotsf_
!=$ cGo u}/ ;/sf/L ljb]zL ;+:yfx?
!=$=! cfjf;Lo
!=$=@ u}/ cfjf;Lo
!=% ljb]zL a}+sx?
!=^ cGo ljQLo ;+:yfx?
!=& ljb]zL Po/nfOG;x?
!=* ljb]zL ;/sf/sf] k]G;g SofDkx?
!=*=! ef/tLo ;/sf/
!=*=@ la|l6; ;/sf/
!=( ljb]zL gful/sx?
!=(=! cfjf;Lo
!=(=@ u}/ cfjf;Lo
!=!) cGo
!=!)=! cfjf;Lo
!=!)=@ u}/ cfjf;Lo
@= gu/kflnsf ,uf=lj=;=tyf lhNnf ljsf; ;ldltx?
#= ljQLo ;+:yfx?
#=! lgIf]k :jLsf/ ug]{ ljQLo ;+:yfx?
#=!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=!=$ æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx?
#=!=% ;xsf/L ;+:yfx? -;Lldt a}+lsË sf/f]af/ ug]{_
#=!=^ u}/ ;/sf/L ;+:yfx? ljQLo dWo:ytfsf] sfo{ ug]{_
#=!=& x'nfs;]jf ljefuåf/f ;+rflnt x'nfs art a}+sx?
-art lgIf]k dfq_
#=@ cGo ljQLo ;+:yfx?
#=@=! g]kfn cf}Bf]lus ljsf; lgud
#=@=@ s[lif ljsf; a}+s -jfl0fHo a}+lsË sf/f]af/ ug]{ afx]s_
#=# lgIf]k :jLsf/ gug]{ ljQLo ;+:yfx?
#=#=! aLdf ;+:yf tyf sDkgLx?
#=#=@ sd{rf/L ;+rosf]if
#=#=# gful/s nufgL sf]if
#=#=$ ======================
#=$ cGo ;xfos ljQLo OsfOx?
#=$=! u|fdL0f :jfjnDag sf]if
#=$=@ dgL r]Gh/
#=$=# lwtf]kq bnfn
#=$=$ lwtf]kq vl/b laqmL s]Gb|
#=$=% ======================

283
$= u}/ ljQLo ;+:yfx?
$=! ;/sf/L ;+:yf tyf sDkgLx?
$=!=! cf}Bf]lus
$=!=@ Jofkfl/s
$=!=# cGo
$=@ u}/ ;/sf/L ;+:yf tyf sDkgLx?
$=@=! cf}Bf]lus
$=@=@ Jofkfl/s
$=@=# cGo
%= d'gfkmf sdfpg] p2]Zo gePsf ;+:yfx?
%=! ljBfno, dxfljBfno
%=@ xl:k6n, gl;{Ë xf]d
%=# cGo
%=#=! cfjf;Lo
%=#=@ u}/ cfjf;Lo
^= JolQmut
^=! cfjf;Lo
^=@ u}/ cfjf;Lo
&= cGo
&=! cfjf;Lo
&=@ u}/ cfjf;Lo
*= vhf~rLsf] hdfgt
:jb]zL d'b|fdf vf]lnPsf] lgIf]ksf] hDdf -!–*_
-v_ ljb]zL d'b|fdf vf]lnPsf] vftf
!= ljb]zL ;+3 ;+:yf tyf JolQm
!=! ljb]zL s'6g}lts / ;xfos lgof]ux?
!=@ ljb]zL ;/sf/af6 ;+rflnt cfof]hgfx?
!=# cGt/f{li6«o ;+:yfx? (UNO nufotsf_
!=$ cGo u}/ ;/sf/L ljb]zL ;+:yfx?
!=$=! cfjf;Lo
!=$=@ u}/ cfjf;Lo
!=% ljb]zL a}+sx?
!=^ cGo ljQLo ;+:yfx?
!=& ljb]zL Po/nfOG;x?
!=* ljb]zL ;/sf/sf] k]G;g SofDkx?
!=*=! ef/tLo ;/sf/
!=*=@ la|l6; ;/sf/
!=( ljb]zL gful/sx?
!=(=! cfjf;Lo
!=(=@ u}/ cfjf;Lo
!=!) cGo
!=!)=! cfjf;Lo
!=!)=@ u}/ cfjf;Lo
@= :jb]zL ;+3;+:yf tyf sDkgLx?
@=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
@=@ cGo cfjf;Lo If]q
@=# u}x| cfjf;Lo If]q
#= JolQmut
#=! cfjf;Lo
#=@ u}/ cfjf;Lo
ljb]zL d'b|fdf vf]lnPsf] lgIf]ksf] hDdf -! – #_
hDdf /sd -s_ ± -v_
hDdf vftf ;+Vof

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

284
 g]=/f=a}+s lgb]{zg kmf=g+=(=(
======================================= lnld6]8
a}b]lzs ;DklQsf] ljj/0f -dfl;s_
@) ======== ;fn =============== dlxgfsf] ljj/0f
gub ljb]zL :jb]zL a}+s ljQLo a}s÷ljQLo ;+:YffnfO{ dfu]sf] avt k|fKt vl/b÷ ljb]zL ljb]zL ;df;f]wgn]] cGo
ljb]zL a}+s ;+:yf df}Hbft ;fk6L x'g] /sd e'QmfgL ;/sf/sf] aG8 b]vfPsf]
d'b|f df}Hbft ul/Psf] 6]«h/L 8]lj6
df}Hbft ljb]zL lan Jofn]G;
lan
g]=/f= s v u s v u s v u
a}+s ju{{ ju{ ju{ ju{{ ju{ ju{ ljb]z ju{{ ju{ ju{ ljb]z
! cd]l/sL
8n/
@ o"/f]
# :jL;
k|m]Gs
$ ci6«]lnog
8n/
% Sofg]l8og
8n/
^ l;Fufk'/
8n/
& hfkfgL
o]]g
* l:jl8;
qmf]g/
( 8]lg;
qmf]g/
! x+usË
) 8n/
! ;fpbL
! l/ofn
! stf/
@ l/ofn
! lrlgof
# o'cfg
! ef/tLo
# ?=
hDdf
b|i6Jo M pko'{Qm ljb]zL ;DklQ ljj/0fx?nfO{ kmf/d g+= (=! sf ;DklQtkm{ b]xfosf ;DalGwt zLif{sx?df qmdzM k|ljli6 ug'{ kg]{5 .
!=@=! @=^=! #=%=! &=@=!
ef? ef/t @=!= @= @=# @= ^=! ^= ^=# %=@= #=! #= #=#= ef/t ef/t
$=^ $=^ %=@=@=!) %=@=@=!)
!=@=@ @=^=@ @ @=@ =@ $=@ =@ @=@ =@ @=!) =@ @=@ @ #=%=@ &=@=@
cGo cGo cGo cGo
ljj/0f tof/ ug]{ M ljj/0f k]z ug]{ clws[tM
b:tvt M b:tvt M
gfd M gfd M

285
 g]=/f=a}+s lgb]{zg kmf=g+=(=!)
======================== lnld6]8
7'nf lgIf]kstf{sf] ljj/0f -q}dfl;s_
@) ======= ;fn ======== dlxgfsf] ljj/0f
-?=bz nfvdf_

qm=;+= lgIf]kstf{sf] gfd vftfsf] k|sf/ lgIf]k /sd Aofh b/ s}lkmot

@) 7"nf k|fs[lts lgIf]kstf{sf] ljj/0f

hDdf -s_
@) 7"nf ;+:yfut lgIf]kstf{sf] ljj/0f

hDdf -v_
s / v sf] hDdf

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

b:tvt M b:tvt M
gfd M gfd M
bhf{ M bhf{ M

286
 g]=/f=a}+s lgb]{zg kmf=g+=(=!!
========================== lnld6]8
7"nf C0fLx?;Fu p7fpg afFsL shf{sf] ljj/0f -q}dfl;s_
@) ======= ;fn ======== dlxgfsf] ljj/0f
-?=nfvdf_
nufgLdf /lx/x]sf] s'n /sd ;'ljwf -ckm Jofn]lG;6 sf/f]af/_
k|jflxt
p7fpg afFsL
s'n
shf{sf] p7fpg afFsL /sd dWo] sf/f]af/ ;'ljwf pkof]u
C0fLsf] gfd shf{{ :jLs[t
p2]Zo s'n shf{ /sd efvf gf3]sf] sf] sf] ePsf]
tyf ;Ldf
shf{ /sd lsl;d cjlw /sd
;'ljwf
;fFjf Aofh ;fFjf Aofh

hDdf

b|i6JoM != 7"nf C0fLx? eGgfn] æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfsf] xsdf ?= % s/f]8 / cGo Ohfhtkqk|fKt ;+:yfsf] xsdf ?= @ s/f]8
jf ;f] eGbf a9L shf{ lnPsf] C0fLnfO{ hgfpFb5 .
@= Ps} ;d"xsf ljleGg sDkgLx?n] 5'§f5'§} nu]sf] shf{ Psd'i6 ubf{ pko{'Qm ;Ldf gf3]df Ps} ;d"xsf sDkgL zLif{s cGtu{t
ljleGg sDkgLx?n] pkof]u u/]sf] shf{nfO{ 5'§f5'§} -;Ldf ggf3] klg_ o; ljj/0fdf b]vfpg' kg]{5 .

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

287
 g]=/f=a}+s lgb]{zg kmf=g+=(=!@
======================== lnld6]8
cjlw cg';f/ efvf gf3]sf] shf{ tyf ;fk6sf] ljj/0f -q}dfl;s_
@) ======= ;fn ======== dlxgfsf] ljj/0f
-?=bz nfvdf_
;lqmo shf{ lgis[o shf{
k|jflxt s'n k'g/;+/rgf # b]lv ^
^ dlxgfb]lv ! ! jif{eGbf a9L
shf{ tyf dlxgf;Dd
c;n ;"Id lgu/fgL jif{ ;Dd efvf cjlwn] efvf s'n lgis[o shf{
shf{ If]q k'g/tflnls efvf
gf3]sf] gf3]sf]
s/0f gf3]sf]
shf{ shf{ shf{ shf{ shf{ shf{ shf{ shf{
/sd /sd /sd /sd /sd /sd /sd /sd
;+Vof ;+Vof ;+Vof ;+Vof ;+Vof ;+Vof ;+Vof ;+Vof
!= s[lif / jg ;DaGwL
@= df5fkfng ;DaGwL
#= vfgL ;DaGwL
$= s[lif, jg tyf k]o kbfy{
pTkfbg ;DaGwL
%= u}/vfB j:t' pTkfbg
;DaGwL
^= lgdf{0f
&= ljB't,UofF; tyf kfgL
*= wft'sf pTkfbgx?, d]lzg/L
tyf On]S6«f]lgs cf}hf/ tyf
h8fg
(= oftfoft, e+8f/ / ;+rf/
!)= yf]s tyf v'b|f ljq]mtf
!!= ljQ, aLdf tyf crn
;DklQ
!@= ko{6g ;]jf
!#= cGo ;]jfx?
!$= pkef]Uo shf{
!%= :yfgLo ;/sf/
!^= 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

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

============================= lnld6]8
cGt/ a}+s sf/f]af/ ljj/0f -b}lgs_
?=xhf/df
sf/f]af/ ldlt sf/f]af/ ePsf] a}+ssf] ;fk6L nufgL Aofhb/ cjlw s}lkmot
gfd -Borrowing_ (Lending)

hDdf /sd
tof/ ug]{ k]z ug]{

288
 g]=/f=a}+s lgb]{zg kmf=g+= (=!$
============================= lnld6]8
q}dfl;s ljQLo ljj/0f
-?=xhf/df_
qm=;+= ljj/0f o; qodf; cl3Nnf] qodf; utjif{sf] ;DalGwt qodf;
1= s'n k'FhL tyf bfloTj - !=! b]lv !=& ;Dd _
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 -c + cf_
c= :jb]zL d'b|f
cf= ljb]zL d'b|f
1=6 cfos/ bfloTj
1=7 cGo bfloTj
2= s'n ;DklQ -@=! b]lv @=& ;Dd_
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
c= l/on :6]6 shf{ ;fk6
!= cfjf;Lo 3/ shf{ -?= ! s/f]8;Ddsf] JolQmut cfjf;Lo 3/
shf{ afx]s_
@= Jofj;flos ejg tyf cfjf;Lo ckf6{d]06 lgdf{0f shf{
#= lgdf{0f ;DkGg eO{ cfo cfh{g ug{ yfn]sf] Jofkfl/s sDKn]S;
shf{
$= cGo l/on :6]6 shf{ -hUufhdLg vl/b tyf Knl6+u shf{ ;d]t_
cf= ?= ! s/f]8;Ddsf] JolQmut cfjf;Lo 3/ shf{
O= dflh{g k|s[ltsf] shf{
O{= cfjlws shf{
p= clwlasif{÷l6=cf/=÷rfn' k'FhL shf{
pm= cGo shf{
2=5 l:y/ ;DklQ
2=6 u}/a}lsÍ ;DklQ
2=7 cGo ;DklQ
3= gfkmf gf]S;fg lx;fj o; cl3Nnf] utjif{sf] ;DalGwt qodf;;Dd
3=1 Aofh cfDbfgL qodf;;Dd qodf;;Dd
3=2 Aofh vr{
s v'b Aofh cfDbfgL -#=! – #=@_
3=3 lkm, sldzg / l8:sfp06
3=4 cGo ;~rfng cfDbfgL
3=5 ;6xL 36a9 cfDbfgL -v'b_
v s'n ;~rfng cfDbfgL -s+ #=# blv #=%_
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 af]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 lgliqmo shf{
4=4 k'FhLsf] nfut -Cost of Funds_
4=5 shf{ lgIf]k cg'kft -o; a}+ssf] lgb]{zg adf]lhdsf]_
4=6 cfwf/ b/
tof/ ug]{ k]z ug]{

289
 g]=/f=a}+s lgb]{zg kmf=g+= (=!%–!
Detail of Branchless Banking Centre
Institution Name: * Related Branch: *
BLB Agent
Agent Citizenship Num:
Name: *
Agent Citizenship Agent Citizenship Issued
Issued Date: Dist:
Agent PAN Number: *
Agent Citizenship
(Blb PAN Number should be
Issued Auth:
exactly 9 digit)
Zone: Province: *
District: Province District: *
VDC: Local Bodies: *
Ward/Tole: Localbody Ward: *
Address: *
House Number: Nearest Landmark:
Phone 1: Phone 2:
Mobile: * Email:
BFI BLB Agent
Unique Individual Code:
Code (Internally
used code): *
Status: * Operation Date: *
Pos Enable: Mobile Enabled:
Tab Enabled: Others Enabled:
Latitude: Longitude:
 * Mandatory fields
 Latitude and Longitude are Automatically updated from adjustment on map marker

g]=/f=a}+s lgb]{zg kmf=g+= (=!%–@

Detail of ATM Location Centre
Institution Name: * Related Branch: *
BLB Agent
Agent Citizenship Num:
Name: *
Agent Citizenship Agent Citizenship Issued
Issued Date: Dist:
Agent PAN Number: *
Agent Citizenship
(Blb PAN Number should be
Issued Auth:
exactly 9 digit)
BFI ATM Code
(Internally used Related Branch:*
code):
Institution Name:* Province: *
Zones: Province District: *
District: Local Bodies: *
VDC: Localbody Ward: *
Ward No/Tole: Nearest Landmark:
Address:* Number of ATM:*
ATM Operation
Date:*
Latitude: Longitude:
 * Mandatory fields
 Latitude and Longitude are Automatically updated from adjustment on map marker

290
 g]=/f=a}+s lgb]{zg kmf=g+= (=!%s

Account Detail - BLB Wise 9.15A

Institution Name:
Statement of Account Details BLB wise
Payment
Termina
l Last
Availabl transacti
e on Nu
Br at the Date mbe
an B BLB BLB BLB (YYYY/ r of Numbe Num Numb No
ch L BLB Locate BLB Loc Point mm/ Numb Fem r of ber er of Of Numb
Bran N B Loc d Loc ated (POS/ dd) er of ale Third of Grand Activ er of
ch a C ated VDC/ ated Stre Tablet of the Male Acc Gender Joint Total e Total
S Cod m od Dist Munic War et/T /Mobile BLB Accou ount Accou Acco Accou Acco card
N e e e rict ipality d ole /Other) Point nts s nts unts nts unts issued
1

291
 g]=/f=a}+s lgb]{zg kmf=g+=(=!%v
Electronic Transaction (9.15 B)-BFIs

Institution Name:
Monthly Statement of Electronic transaction institution wise
Total Amount of transactions (Reporting
No. of transaction (Reporting month only) month only)
Channel Used Form of Rs.5000- Rs.5000-
for transaction transaction <Rs.5000 Rs.10000 >Rs.10000 Total <Rs.5000 Rs.10000 >Rs.10000 Total
Withdrawal
ATM On Us
Withdrawal
ATM Off Us
ATM Bill Payments
Transfer (A/c
ATM to A/c)
Other
Transfer
(Cardless or
ATM OTC)
Deposits - On
BLB Us
Deposits - Off
BLB Us
Withdrawal -
BLB On Us
Withdrawal -
BLB Off Us
BLB Bill Payments
Transfer (A/c
BLB to A/c)
Other
Transfer
(Cardless or
BLB OTC)
Merchant
Point Bill Payments
Customer
Initiated (Not
Covered
Before) Bill Payments
Customer
Initiated (Not
Covered Transfer (A/c
Before) to A/c)
Customer Other
Initiated (Not Transfer
Covered (Cardless or
Before) OTC)
Mobile
Banking
Transaction
Internet
Mobile,
Banking
Internet and
Transaction
electronic
Debit Card
card
Transaction
Transaction
Credit Card
Transaction
Prepaid Card
Transaction

292
 g]=/f=a}+s lgb]{zg kmf=g+=(=!^
k|wfg sfof{no nufot cGo zfvf sfof{nosf] ljj/0f
-sfof{no ;+rfng ePsf] ldltdf k]z ug]{_
BFI Code
(Internally used Branch Name: *
code):
Institution Name:* Phone 1: *
Branch Email: * Phone 3:
Phone 2: Province: *
Zone: Province District: *
District: Local Bodies: *
Vdc: Localbody Ward: *
Ward/Tole: Address:
House Number: Branch Type: *
Landmark: Branch Manager: *
Operation Date: * - Email:
Longitude* - Phone:
Latitude: *
 * Mandatory fields
 Latitude and Longitude are Automatically updated from adjustment on map marker

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

========================== lnld6]8
lgIf]k / shf{sf] zfvfut ljj/0f -dfl;s_

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

Deposit
Branch Branch Loans & Money Certificate
SN Code Name Advances Current Saving Fixed at Call Of Deposit Margin Others Total
1
2
..
..

293
 g]=/f=a}+s lgb]{zg kmf=g+=(=!^v
========================== lnld6]8
@) ======= ;fn ======== dlxgfsf] ljj/0f
;lqmo / lgis[o lgIf]k vftfsf] n}+lus juL{s/0fsf] cfwf/df tyf O–a}+lsË u|fxs ;+Vofsf] zfvfut ljj/0f
Total Number of Active Savin Curre Call Ma Other Total Fixed Mobil Intern Debit Credi Prepa
Accounts g nt Acco rgi Acco Acco Acco e et Card t Card id
Acco Acco unts n unts unts unts Banki Banki Card
unts unts ng ng
Users Users
Branch Name

Third Gender
Branch Code

Grand Total
Institutional

Registered

Registered

Registered

Registered

Registered
Dormant

Dormant

Dormant

Dormant

Dormant

Overdue
Female

active

active

active

active

active
Total

Total

Total

Total
Total

Total

Total

Total

Total

Total

Total

Total
Male

Joint

S
N
1

..

..

..

294
 g]=/f=a}+s lgb]{zg kmf= g+= (=!&
=========== lnld6]8
Aofhb/ cg';f/sf] lgIf]ksf] ljj/0f -dfl;s_
====== ;fn ======== dlxgfsf] ljj/0f
-?=bz nfvdf_
Aofhb/ -:jb]zL d'b|f lgIf]kdf_ Aofhb/ -ljb]zL d'b|f lgIf]kdf_
qm=;+= lgIf]ksf] k|sf/
Go'gtd clwstd efl/t cf}ift /sd Go'gtd clwstd efl/t cf}ift /sd
! art
@ d'2lt
@=! ! dlxgf;Ddsf]
@=@ ! b]lv # dlxgf
@=# # b]lv ^ dlxgf
@=$ ^ dlxgfb]lv ! jif{
@=% ! b]lv @ jif{
@=^ @ jif{eGbf a9L
# sn
;l6{lkms]6 ckm
$ l8kf]lh6
% cGo
^ Aofh gnfUg] lgIf]k
^=! rNtL
^=@ dflh{g
^=# cGo
s'n
tof/ ug]{M k]z ug]{M
;xLM ;xLM
gfdM gfdM
bhf{M bhf{M
ldltM ldltM

295
 g]=/f=a}+s lgb]{zg kmf g+= (=!*
=========== lnld6]8
Aofhb/ cg';f/sf] shf{sf] ljj/0f -dfl;s_
====== ;fn ======== dlxgfsf] ljj/0f

If]qut shf{
-?=bz nfvdf_
Aofhb/ -:jb]zL d'b|df_ Aofhb/ -ljb]zL d'b|df_
qm=
;+= shf{ efl/t efl/t
Go'gtd clwstd /sd Go'gtd clwstd /sd
cf};t cf};t
1 s[lif / jg ;DaGwL
2 df5fkfng ;DaGwL
3 vfgL ;DaGwL
s[lif, ag tyf k]o kbfy{ pTkfbg
4
;DaGwL
5 u}/vfB j:t' pTkfbg ;DaGwL
6 lgdf{0f
7 ljB't, Uof; / kfgL
wft'sf pTkfbgx?, d]l;g/L tyf
8
On]S6«f]lgs cf}hf/ tyf h8fg
9 oftfoft , e08f/ / ;+rf/
10 yf]s tyf v'b|f ljq]mtf
11 ljQ, aLdf tyf crn ;DklQ
12 ko{6g ;]jf
13 cGo ;]jfx?
14 pkef]Uo shf{
15 :yfgLo ;/sf/
16 cGo
hDdf

k|f]8S6 cg';f/sf] shf{

Aofhb/ -:jb]zL d'b|df_ Aofhb/ -ljb]zL d'b|df_
qm=
;+= shf{ efl/t efl/t
Go'gtd clwstd /sd Go'gtd clwstd /sd
cf};t cf};t
1 cfjlws shf{
2 clwljsif{ shf{
3 6«i6 l/l;K6 shf{÷cfoft shf{
4 l8df08 tyf cGo rfn' k'FhL shf{
JolQmut cfjf;Lo 3/ shf{ -?= !
5
s/f]8 ;Ddsf]_
6 l/on :6]6 shf{ ;fk6
7 dflh{g k|s[ltsf] shf{x?
9 ljkGg ju{ shf{
10 lan vl/b
11 cGo shf{x?
hDdf

296
 g]=/f=a}+s lgb]{zg kmf=g+= (=!(s
sd{rf/L ;+Vof ;DaGwL zfvfut ljj/0f
======================= lnld6]8
cw{–jflif{s ljj/0f
======;fn ======dlxgf -d;fGt_

Total Officer Assistent

Branch Branch Number Level Level Contract Other Third
SN Code Name Of Staff Staff Staff Staff Staff Male Female Gender
1
2
..
..

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

;+:yfks ;]o/wgLx?sf] ljj/0f

======================= lnld6]8
cw{–jflif{s ljj/0f
======;fn ======dlxgf -d;fGt_

Occupatio (For Remark

Address n Institutional) s
Citizenship issued date (YYYY/MM/DD)
Father Name

Dependent Family Members

Citizenship issued district

Name Of Representative
Academic Qualification
Citizenship Number

Name Of Institution
Grand Father Name

Contact Number
Promoter Name

(separated by/)
Spouse Name

PAN Number

Institutional
Designation
Local Body

Country
District

Ward
S.N

1
.

297
 g]==/f=a}+s lgb]{zg kmf=g+=(=@)
========================== lnld6]8
b}lgs t/ntf ;DaGwL ljj/0f
@) ======= ;fn ======== dlxgf =========ut]

Headings LCY Amount FCY Amount

Fiscal Year*

Reporting Date*
Deposits
1.1 Fixed Deposit
1.2 Saving Deposit
1.3 Current Deposit
1.4 Call Deposit
1.5 Margin Deposit
1.6 Cashiers Guarantee Deposit
1.7 Others Deposit
Interbank Deposit ( As per NRB
directives )
Loans & Advances and Bills Purchase
Cash Balance
Balance at NRB (As per NRB
Statement)
Bank Balance and Money at call
Placement and lending to other BFIs (
maturity up to 90 days )
Investment in Government Securities
(including Reverse Repo)
Short Term Borrowing
Balance at Commercial bank for CRR
purpose
Cash In Transit
11.1 Cash in Transit Deposit Chest
11.2 Cash in Transit Withdrawl Chest
11.3 Other Cash in Transit
Reimbursable Amount from NRB for
govt security Investment
Total Borrowing
For CCD Purpose (Previous date data is automatically loaded. Please edit as per
requirement)
Core Capital (as of Previous Quarter)*
Refinance
Debenture/Bond (having maturity 5
years or more)
Foreign Curreny Borrowing (having
maturity 3 years or more)
Specific Borrowing from
Government/International Institution
(having maturity 3 years or more)
Special Arrangement
a. Resource Arrangement
b. Loan Arrangement
Remarks

298
 g]==/f=a}+s lgb]{zg kmf=g+=(=@!
============= lnld6]8
e'QmfgL ;]jf k|bfosx?sf] Settlement vftfdf /x]sf] b}lgs df}Hbft ;DaGwL ljj/0f
ldlt =================
S Name of Account Cash Balance Deposit Lien Marked
. PSP Number Account Against The Settlement
N
. Account

2
..
..
..
..

299
 g]=/f=a}+s lgb]{zg kmf=g+=(=@@
k|d'v ljQLo kl/;"rsx?sf] dfl;s ljj/0f
Institution Name:
Year .......... Month.........
Statement of Principal Indicators institution wise

Indicators Unit Amount Remarks

Adequacy of Capital Fund on Risk Weighted Assets
Core Capital NPR
Total Capital Fund NPR
Risk Weighted Exposure NPR
Earning Per Share (Average share outstanding) NPR
Market Value Per Share NPR
Book Net Worth Per Share NPR
Net Profit Per Staff NPR
Per Employee Staff Cost NPR
Number of Promotor Equity Shares Nos.
Number of Public Equity Shares Nos.
Number of Permanent Staffs Nos.
Number of Branches Nos.
Number of Extension Counters Nos.
Number of ATM Machines Nos.
Price Earning Ratio Times
Dividend (including bonus) on Share Capital Percent
Cash Dividend on Share Capital Percent
Net Profit / Gross Income Percent
Net Profit / Loans and Advances Percent
Return on Total Assets Percent
Return on Equity Percent
Interest Income / Loans and Advances Percent
Exchange Gain / Total Income Percent
Interest Expenses / Total Deposits and Borrowings Percent
Total Operating Expenses / Total Assets Percent
Staff Expenses / Total Operating Expenses Percent
Staff Bonus / Total Staff Expenses Percent
Total Credit / Deposits Percent
Non-Performing Loans / Total Loans Percent
Base Rate Percent
Weighted Average Interest Rate Spread Percent
Weighted Average Interest Rate on Deposit Percent
Weighted Average Interest Rate on Credit Percent
Institutional Deposit/Total Deposit Percent

300
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu

O=k|f=lgb]{zg g+= !)÷)&^

;+:yfks ;]o/ gfd;f/L jf vl/b÷laqmL jf xs x:tfGt/0f ;DaGwL Joj:yf

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfsf] ;+:yfks jf ;+:yfks ;d"xsf] ;]o/ s'g} JolQm
jf ;+:yfnfO{ gfd;f/L jf vl/b÷laqmL jf xs x:tfGt/0f ug]{ ;DaGwdf 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 .
!= ;+:yfks / ;+:yfks ;d"xsf] ;]o/ lnPsf JolQmx?sf] 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] kGw| lbgleq o; a}+snfO{ hfgsf/L lbg' kg]{5 .
@= ;+:yfks tyf ;+:yfks ;d"xsf] ;]o/ gfd;f/L jf laqmL ;DaGwdf
k|rlnt sfg'gsf] cwLgdf /xL ;+:yfks tyf ;+:yfks ;d"xsf] ;]o/ lng] JolQm jf ;+:yfn] cfgf]
:jfldTjdf /x]sf] ;]o/ b]xfo adf]lhd l/t k'¥ofO{ gfd;f/L jf laqmL ug{ ;Sg] 5g\ M–
-s_ Ohfhtkqk|fKt ;+:yfn] cfgf ;]o/wgLsf] ;]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 .
-v_ v08 -s_ df h'g;'s} Joj:yf ePtf klg ;+:yfks ;+:yfks aLrdf ;]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/, r'Qmf
k'FhLsf] b'O{ -@_ k|ltzteGbf a9L x'g]u/L ;+:yfks ;]o/ vl/b ug{ rfx]df ;+:yfks ;+:yfks aLrdf
;]o/ vl/b÷laqmL ug{ jf xsk|b ;]o/sf] xs x:tfGt/0f ug{ o; a}+ssf] :jLs[lt lng'kg]{5 .
-u_ d[To' eO{ jf k|rlnt sfg'g adf]lhd kfl/jfl/s c+zjG8f eO{ xs x:tfGt/0f ePsf] afx]s cGo
cj:yfdf ;+:yfksn] cfg} ;d"xsf ;+:yfksnfO{ dfq ;]o/ gfd;f/L jf laqmL ug'{ kg]{5 .
-3_ v08 -u_ adf]lhd ;+:yfks ;d"xdf ;]o/ gfd;f/L jf laqmL x'g g;Sg] cj:yf ePdf dfq cGo JolQm
jf ;+:yfnfO{ o; lgb]{zgsf cwLgdf /xL ;]o/ gfd;f/L jf laqmL ug{ ;lsg] 5 . o;/L ;+:yfks
;d"xsf] ;]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] ;]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 tLg jif{
gk'u]sf],
-@_ ;DalGwt Ohfhtkqk|fKt ;+:yfsf] cfGtl/s jf afXo n]vfk/LIfsdf lgo'Qm /x]sf],
-#_ ;DalGwt Ohfhtkqk|fKt ;+:yfsf] sfg'gL jf cGo ;Nnfxsf/ kbdf axfn ePsf],
-$_ ;DalGwt Ohfhtkqk|fKt ;+: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 gDa/ lgoldt gu/]sf],
-^_ s'g} Ohfhtkqk|fKt ;+:yfsf] sfd sf/jfxLdf a]OdfgL jf ablgot u/]sf] s'/f cbfntaf6
k|dfl0ft ePsf],
-&_ lwtf]kq bnfn jf ahf/ lgdf{tf, ;xsf/L ;+:yf,
-*_ ;DalGwt Ohfhtkqk|fKt ;+:yfaf6 shf{ lnPsf] jf ljQLo :jfy{ /x]sf] . t/, o; a}+saf6
Ohfhtkqk|fKt æ3Æ ju{sf ljQLo ;+:yfx?sf] xsdf of] k|fjwfg nfu" x'g] 5}g .

301
 -(_ Ohfhtkqk|fKt ;+:yfsf] r'Qmf k'FhLsf] kGw| k|ltzt eGbf sd ;]o/ lnPsf] ;]o/wgLn] yk ;]o/
gfd;f/L jf vl/b u/L lnFbf lghsf] :jfldTjdf pQm Ohfhtkqk|fKt ;+:yfsf] r'Qmf k'FhLsf] kGw|
k|ltzt eGbf a9L ;]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],
-!@_ a}+s tyf ljQLo ;+:yfaf6 hf/L ePsf] ;]o/sf] dfu /sd r'Qmf÷e'QmfgL gu/]sf],
-!#_ ;+:yfks ;]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 Ohfhtkqk|fKt ;+: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_ ;+:yfks jf ;+:yfks ;d"xsf] ;]o/ vl/b ug]{ kmd{÷sDkgLsf] ;]o/ :jfldTj s'g} klg lsl;dn]
x:tfGt/0f ug{' cl3 ;f] kmd{ tyf sDkgLn] o; a}+saf6 :jLs[lt lng' kg]{5 . Ohfhtkqk|fKt ;+:yfsf]
;+:yfks jf ;+:yfks ;d"xsf] ;]o/ vl/b ug]{ sDkgLsf] ;]o/ csf]{ s'g} sDkgLn] vl/b u/]sf] ePdf
To:tf] sDkgLsf] ;]o/ klg s'g} klg lsl;dn] x:tfGt/0f ug'{cl3 o; a}+saf6 :jLs[lt lng' kg]{5 .
-5_ a}+s tyf ljQLo ;+:yfsf ;+:yfks÷;+:yfks ;d"xsf] ;]o/ vl/b ubf{ ;+:yfks ;]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 a}+s tyf ljQLo ;+:yfn]
cBfjlws u/L /fVg' kg]{ tyf ;f] ;DaGwL ;Dk"0f{ clen]vsf] k|ltlnkL o; a}+ssf] a}+s tyf ljQLo ;+:yf
lgodg ljefudf ;d]t k]z ug'{kg]{5 .
-h_ o; a}+saf6 O{hfhtkq k|fKt a}+s tyf ljQLo ;+:yfdf ;+:yfks ;]o/wgL eO{ nufgL ubf{ a}+s tyf
ljQLo ;+:yfaf6 C0f tyf ;fk6L lnO{ nufgL ug{ kfOg] 5}g .
#= ;+:yfks jf ;+:yfks ;d"xsf] ;]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] ;]o/ gfd;f/L jf laqmL ug{ kfpg] 5}gg\ .
$= o; a}+sn] ;+:yfks ;d"xsf] ;]o/ gfd;f/L jf laqmL ug{ :jLs[lt lbPsf] ldltn] # dlxgfleq cfgf]
:jfldTjsf] ;]o/ gfd;f/L jf laqmL u/L ;Sg' kg]{5 . ;f] cjlw kZrft\ ;+:yfks ;d"xsf] ;]o/ laqmL ug{
lbOPsf] :jLs[lt :jtM /2 x'g]5 .
%= cfo;|f]t -Income Source_ ;DaGwdf
h'g;'s} k|of]hgsf] nflu kF"[hL j[l4 ug]{ ;Gbe{df a}+s tyf ljQLo ;+:yfsf ;+:yfks÷;+:yfks ;d"xsf] ;]o/
vl/b ubf{ ;+:yfks ;]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 a}+s tyf ljQLo ;+:yfn] cBfjlws u/L /fVg' kg]{ tyf ;f] ;DaGwL ;Dk"0f{ clen]vsf] k|ltlnkL o;
a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefudf ;d]t k]z ug'{ kg]{5 .
^= ;+:yfks jf ;f] ;d"xsf] ;]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] ;]o/ gfd;f/L jf laqmL u/]df o;/L lgb]{zg ljkl/t cfgf] :jfldTjdf /x]sf] ;]o/ gfd;f/L jf laqmL
ug]{ JolQm jf ;+:yfx? lghx?n] cfgf] :jfldTjdf /x]sf] ;]o/ gfd;f/L jf laqmL u/]sf] ldltn] sDtLdf kfFr 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 ;]o/df nufgL ubf{ r'Qmf k'FhLsf] a9Ldf !% k|ltzt / cGo a}+s tyf ljQLo
;+:yfx?df r'Qmf k'FhLsf] a9Ldf ! k|ltzt;Dd dfq nufgL ug{ ;lsg] 5 . ;fy}, æ3Æ ju{sf] ;+:yfsf] xsdf
pko{'Qm adf]lhdsf] ;LdfnfO{ qmdzM @% k|ltzt / !) k|ltzt sfod ul/Psf] 5 . plNnlvt nufgL ;Ldf

302
 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 ;+:yf sd{rf/L
;~rosf]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 ;]o/ nufgL ug{ afwf k'u]sf] dflgg] 5}g .
dfly plNnlvt ;LdfeGbf a9L ;]o/ wf/0f ug]{ ;+:yfks ;]o/wgLx?sf] xsdf tf]lsPsf] ;Ldfleq gcfP;Dd
;DalGwt a+}s tyf ljQLo ;+:Yffaf6 ljt/0f ul/g] gub nfef+z tyf af]g; ;]o/ /f]Ssf /fvL ;DalGwt
;+:Yffaf6 hf/L ul/g] xsk|b ;]o/df ;xefuL x'g aGb]h nufOPsf] 5 . ;fy} To:tf] a}+s tyf ljQLo ;+:yfnfO{
ufEg÷ufleg lgb]{zg lbg ;lsg]5 . t/ o; lgb]{zgn] ;DalGwt ;+:yfksx?n] rfx]sf] v08df xsk|b ;]o/
xs x:tfGt/0f ug{ eg] afwf k'¥ofPsf] dflgg] 5}g .
*= k|rlnt sfg'g / o; a}+ssf] lgb]{zg kfngf ug]{÷u/fpg] ;Gbe{df a+}+s tyf ljQLo ;+:yfx?n] wf/0f u/]sf
;+:yfks ;]o/, ;+:yfks – ;+:yfks aLrdf x:tfGt/0f ug'{ kg]{ cj:yf cfO{ k/]df o; a}+ssf] :jLs[lt lnO{ k|lt
JolQm, kmd{, sDkgL, ;+:yf tyf ;d"xsf] !% k|ltztsf] ;LdfeGbf a9L ePdf ;d]t vl/b laqmL ug{ afwf k'u]sf]
dflgg] 5}g . t/, o;/L wf/0f u/]sf ;]o/ !% k|ltztsf] ;LdfeGbf a9L ePsf] cj:yfdf pQm ;]o/ cfkm"n] wf/0f
u/]sf] ldltn] % jif{ leq laqmL ljt/0f u/L clgjfo{ ?kdf !% k|ltztsf] ;Ldfleq NofO{ ;Sg' kg]{5 .
pko{'Qm tf]lsPsf] ;Ldfleq sfod g/x]sf a+}s tyf ljQLo ;+:yfsf ;+:Yffks ;]o/wgLx?nfO{ pQm ;Ldfleq
gcfP;Dd ;DalGwt a+}s tyf ljQLo ;+:Yffaf6 ljt/0f x'g] gub nfef+z, af]g; ;]o/ / xsk|b ;]o/df
;xefuL x'g aGb]h nufOPsf] 5 .
(= ;+:yfkssf] :jfldTjdf /x]sf] ;]o/ gfd;f/L jf vl/b u/L lng] JolQm jf ;+:yf klg ;+:yfksx?sf] ;d"xdf
/xg] u/L Ohfhtkqk|fKt ;+:yfn] k|aGwkq / lgodfjnLdf clgjfo{ ?kdf ;+zf]wg ug]{ Joj:yf ug'{ kg]{5 .
!)= o; a}+saf6 :jLs[lt glnO{ Ohfhtkqk|fKt ;+:yfn] ;+:yfks ;d"xsf] ;]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/jfxL x'g]5 .
!!= Ohfhtkqk|fKt ;+:yfsf]] ;]o/df ;xsf/L ;++:yfx?af6 nufgL ug{ gkfpg] ;DaGwdf
o; a}+saf6 Ohfhtkqk|fKt u/]sf jf Ohfhtkqsf] nflu gofF lgj]bg k]z x'g] a}+s tyf ljQLo ;+:yfsf]
;]o/df k|rlnt sfg'g adf]lhd ;+:yflkt ;xsf/L ;+:yfx?n] nufgL ug{ kfpg] 5}gg\ .
!@= ;j{;fwf/0fsf nflu ;]o/ laqmL cfJxfg u/L ljj/0fkq ;d]t hf/L u/L ;]o/sf] z'? lg:sf;g -Initial Public
Offering_ sf] dfWodaf6 ;]o/ wf/0f u/L sfod x'g cfPsf ;]o/wgLx? afx]s ;+:yfks, ;+:yfks ;d"x /
Private Placement sf] dfWodaf6 :jb]zL jf ljb]zL JolQm jf ;+:yfn] wf/0f u/]sf]] ;]o/ ;d]t o; a}+ssf]
lgodg k|of]hgfy{ ;+:yfks÷;+:yfks ;d"xsf] ;]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 .
!$= b'O{ k|ltzteGbf 36L ;]o/ vl/b laqmL ;DaGwL ljz]if Joj:yf
Ohfhtkqk|fKt ;+:yfsf] r'Qmf k'FhLsf] b'O{ -@_ k|ltzt jf ;f]eGbf sd ;]o/ lnPsf ;+:yfks ;]o/wgLx?sf]
gfddf /x]sf] ;+:yfks ;]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 .
b'O{ k|ltzteGbf a9L ;]o/ wf/0f u/]sf ;+:yfks ;]o/wgLx?sf] xsdf eg] o; k|of]hgsf] nflu ;+:yfks
;]o/ v08Ls[t u/L b'O{ k|ltzt jf ;f] eGbf sd u/L o:tf] ;'ljwf pkof]u ug{ kfO{g] 5}g .
-s_ ;+:yfks ;]o/wgLx?sf] d[To' ePsf], jf k|rlnt sfg'g adf]lhd kfl/jfl/s c+zjG8f 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+zjG8f xs x:tfGt/0f ePsf] cj:yfdf afx]s
;+:yfks ;]o/wgLn] cfgf] ;+:yfks ;]o/ x:tfGt/0f ubf{ ljBdfg ;+:yfks ;]o/wgLnfO{ g}
k|fyldstf lbg' kg]{5 . ljBdfg ;+:yfks ;]o/wgLx?n] pQm ;]o/ vl/b ug{ grfx]df ;f]sf] lnlvt
hfgsf/L lnO{ cGo ;d"x jf afx\o JolQm÷;+:yfnfO{ a]rlavg ug{ ;lsg] 5 . ;Dk"0f{ ;+:yfksx?sf]

303
 lnlvt ;xdlt lng ;Dej gePdf ;DalGwt a}+s÷ljQLo ;: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] ;]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 ;]o/ vl/b÷laqmL ug]{
sfo{df ;xefuL x'g kfpg] 5}gg\ .
-ª_ ;+ul7t ;+:yfn] ;]o/ vl/b ug]{ ePdf pQm ;+:yfsf] sfo{÷p2]Zodf ;]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 ;+:yffjf6 ;+:Yffks ;]o/df nufgL ubf{ o;
a}+saf6 Ohfhtkqk|fKt s'g} Ps a+}s tyf ljQLo ;+:Yffdf a9Ldf !% k|ltzt / cGo a}+s tyf ljQLo
;+:yfx?df r'Qmf k'FhLsf] a9Ldf ! k|ltzt;Dd dfq nufgL ug{ ;Sg] Joj:yf /x]sf] x'Fbf ;f] ;DaGwL
cj:yf ;DalGwt a}+s jf ljQLo ;+:yfn] olsg u/]kl5 dfq ;+:yfks ;]o/ vl/b÷laqmL sfo{ x'g
;Sg]5 .
-5_ dfly v08 3, ª / r df plNnlvt cj:Yff k'/f eP gePsf] af/] ;DalGwt a}+s÷ljQLo ;+:yfsf] ;~rfns
;ldltn] cfk}Fm olsg u/]/ dfq ;+:yfksx?sf] :jfldTj nut lstfadf kl/jt{g u/fpg' kg]{5 .
;+:yfks ;]o/ vl/b÷laqmL ;DaGwL :jLs[lt ;DalGwt a}+s jf ljQLo ;+:yfsf] ;~rfns ;ldltn] g}
k|bfg ug{ ;Sg] 5 .
-h_ ;]o/wgLx?n] vl/b÷laqmL ug]{ ;+:yfks ;]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 ;]o/ wf/0f u/]sf] cj:yfdf To:tf] ;]o/ 6'qmf 6'qmf u/L jf
Psd'i6 ?kdf ;+:yfks ;d"xdf g/x]sf] JolQmnfO{ laqmL ug{' k/]sf] v08df ;]o/ laqmL÷x:tfGt/0f jf
gfd;f/L ug{ o; a}+ssf] :jLs[lt lng' kg]{5 .
-`_ s'g} a}+s jf ljQLo ;+:yfdf ;+:yfks ;]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 ;]o/ g} hkmt ug'{ kg]{
cj:yf l;h{gf x'g uPsf] cj:yfdf / k|rlnt sfg'g adf]lhd a}+s jf ljQLo ;+:yfsf] ;+:yfks ;]o/
laqmL ug'{kg]{ afWofTds cj:yfdf ;]o/ ;+Vof / cf}lrTosf cfwf/df hkmt ul/Psf]÷afWofTds ?kdf
laqmL ug'{ kg]{ pQm ;+:yfks ;]o/ laqmL ug{sf nflu vl/bstf{sf] klxrfg ug]{ ;DaGwdf b]xfosf]
k|lqmof cjnDag ug{ ;lsg] 5 M
 ;+:yfks ;]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 ljk/Lt gx'g] u/L ;DalGwt a}+s jf ljQLo ;+:yfsf
ljBdfg ;+:yfks ;]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 ;]o/ vl/b ug{]
vl/bstf{ ;+:yfks ;d"xdf g} kg{] Joxf]/f ;d]t hfgsf/L u/fpg] . ;+:yfks ;]o/ vl/bstf{ klxrfg
eO{;s]kl5 r'Qmf kF"hLsf] @ k|ltzteGbf 36L ;+:yfks ;]o/ wf/0f ug]{ ;+:yfks ;]o/wgLsf] ;+:yfks
;]o/sf] xsdf dfly plNnlvt k|lqmof ckgfO{ ;]o/ laqmL jf gfd;f/L ug{' kg{] . t/, r'[Qmf k'FhLsf] @
k|ltzteGbf a9L ;]o/ :jfldTj wf/0f u/]sf] cj:yfdf ;]o/ laqmL÷x:tfGt/0f jf gfd;f/L ;DaGwL
k|lqmof o; a}+saf6 :jLs[lt k|fKt ePkl5 dfq cl3 a9\g] .
-6_ ;+:yfks ;]o/ laqm]tf shf{ ;"rgf s]Gb| lnld6]8sf] sfnf];"rLdf ;"rLs[t /lx/x]sf] eP To:tf] ;+:yfks
;]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 ;]o/ vl/b÷laqmL u/L gofF sfod ePsf ;+:yfks ;]o/wgLx?
;lxtsf] cBfjlws ljj/0f !% lbgleq o; a}+s ;dIf k]z ug'{ kg]{5 .

304
 -8_ dfly plNnlvt k|lqmof gk'¥ofO{ ;+:yfks ;]o/ vl/b÷laqmL ul/Psf] cj:Yffdf b]xfosf sf/jfxL x'g]5g\
 a}+s jf ljQLo ;+:yfM g]kfn /fi6« a}+s, P]g @)%* sf] bkmf !)) adf]lhd ;r]t u/fpg] nufotsf
cGo sf/jfxL . ljqm]tf ;+:yfks ;]o/wgLsf xsdf h'g a}+s jf ljQLo ;+:yfsf] ;+:yfks ;]o/ xf]
;f]xL a}+s jf ljQLo ;+:yfn] hkmt ug{ ;Sg] .
 vl/b÷laqmLstf{M gofF ;+:yfkgf x'g] a}+s jf ljQLo ;+:yfsf] ;+:yfks ;]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 .
-0f_ ;xsf/L ;+:yfx?n] o; a}sjf6 Ohfhtkqk|fKt ;+:yfsf] ;]o/ vl/b ug{ kfpg] 5}gg\ .
!%= %! k|ltzteGbf a9Lsf] ;+:yfks ;d"xsf] ;]o/ laqmL ;DaGwdf
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 a}+s tyf
ljQLo ;+: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_ a}+s jf ljQLo ;+: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 a}+s tyf ljQLo ;+: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/ a}+s tyf ljQLo ;+:yfsf] shf{ r'Qmf ug]{ k|of]hgsf] nflu dfq laqmL ug{ kfOg] 5 .
sfnf];"rLdf /x]÷g/x]sf] Joxf]/f ;DalGwt a}+s tyf ljQLo ;+:yfn] g} Plsg 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{
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{ slDtdf @ k6s;Dd ug'{ kg]{5 .
-5_ a}+s tyf ljQLo ;+:yfdf ;~rfns sfo{sf/L k|d'v, n]vfk/LIfs, ;lrj jf a}Í 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 .

!^= a}+s tyf ljQLo ;+:yfn] k'FhL a[l¢ Pjd\ k'FhL ;+/rgf kl/jt{g ug{ rfx]df b]xfosf zt{sf] cwLgdf /xL ug{ ;Sg]M
-s_ k'FhL a[l¢kl5 s'n k'FhLdf ;j{;fwf/0f ;]o/ :jfldTjsf] cg'kft k'FhL a[l¢ cl3 sfod /x]sf] ;j{;fwf/0f
;]o/ :jfldTjsf] cg'kfteGbf sdL gx'g] u/L dfq k'FhL a[l¢ ug'{ kg]{5 .
-v_ o; a}+ssf] lgb]{zg adf]lhd cfly{s jif{ @)^$.^% b]lv @)&) c;f/ d;fGt;Dddf tf]lsPsf] r'Qmf
k'FhL k'/f ug'{kg]{ ;+:yf afx]ssf a}+s tyf ljQLo ;+:yfn] tof/ u/L k]z u/]sf]] k'FhL of]hgf cg';f/

305
 tf]lsPsf] Go"gtd r'Qmf k'FhL sfod ug{ Right Re-nounce ug]{ k|of]hg afx]s Ohfhkqk|fKt a}+s tyf
ljQLo ;+:yfsf] k'FhL j[l4 ubf{ ;+:yfks ;d"xdf gofF ;]o/wgL yk ug{ kfOg] 5}g .
-u_ a}+s tyf ljQLo ;+:yfsf] k'FhL a[l¢ Pjd\ k'FhL ;+/rgfdf kl/jt{g ug{ k|rlnt sfg'g adf]lhd
;DalGwt ;+:yfsf] jflif{s ;fwf/0f ;ef÷ljz]if ;fwf/0f ;efjf6 :jLs[t u/fpg' kg]{5 .
-3_ o; sfo{sf nflu o; cl3 ;}¢flGts ;xdlt lbO;s]sf] cj:yfdf pQm ;}4flGts ;xdltdf plNnlvt
zt{sf] cwLgdf /xL sfof{Gjog ug{ eg] o; Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
-ª_ o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg, @)^^ sf]
O=k|f= lgb]{zg g+= !)÷)^^ sf] a'Fbf g+= !^ -a}=lj=lg=lj=÷gLlt÷kl/kq÷#÷)^%.^^ ldlt @)^%.$.@* sf]
kl/kq_ df ePsf] Joj:yf adf]lhd ;+:yfks ;]o/sf] cg'kft yk ug{ :jLs[lt k|fKt u/]sf a}+s tyf
ljQLo ;+:yfn] o; lgb]{zgsf] a'Fbf g+= !^ cg';f/sf] ;+:yfks ;]o/ ;j{;fwf/0fdf kl/jt{g÷ kl/0ft
ug{ kfpg] 5}gg\ . ;fy}, ;f] sf] clen]vsf nflu ;]o/ k'l:tsfdf clen]vLs/0f u/L k|To]s cfly{s
jif{sf] jflif{s k|ltj]bgdf pQm ljifo v'nfpg' kg]{5 .
!&= Cross Holding u/L nufgL ul//x]sf] ;+:yfks ;]o/ laqmL ;DaGwdf
a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf %) sf] pkbkmf -!_-r_ sfof{Gjog ug]{÷u/fpg]
l;nl;nfdf ;f]xL P]gsf] bkmf !!-#_ sf] k|of]hgsf] nflu b]xfosf zt{x?df a}+s tyf ljQLo ;+:Yffx?n]
cfk;df Cross-holding x'g] u/L nufgL u/]sf] ;+:yfks ;d"xsf] ;]o/ lwtf]kq ljlgdo ahf/ dfkm{t
vl/b÷laqmL ug{] ;DaGwdf b]xfo adf]lhd ug'{ kg]{5 .
-!_ o; a}+saf6 Ohfhtkqk|fKt ;+:yfx?n] cGo Ohfhtkqk|fKt ;+:yfdf nufgLdf /lx/x]sf] ;+:yfks÷
;+:yfks ;d"xsf] ;]o/ g]kfn lwtf]kq ljlgdo ahf/ dfkm{t vl/b÷laqmL ug{ ;Sg] u/L 5'6 k|bfg
ul/Psf] .
-@_ ;+:yfks ;]o/ gfd;f/L jf laqmL ubf{ ljBdfg ;+:yfks ;]o/wgLx?sf] ?kdf /lx/x]sf cGo
;b:ox?nfO{ k|fyldstf lbg'kg]{ ljBdfg PsLs[t lgb]{zg g+= !) sf] Joj:Yff o; k|of]hgsf] nflu nfu"
gx'g] .
-#_ g]kfn lwtf]kq ljlgdo ahf/ dfkm{t ;]o/ vl/b ug]{ JolQm÷;+:yf ;d]t ;+:yfks ;d"xdf g} sfod
/xg] .
-$_ ;+:Yffks ;d"xsf] ;]o/ vl/bstf{ shf{ ;"rgf s]Gb| ln= sf] sfnf];"rLdf ;dfj]z gePsf] x'g'kg]{ /
k|rlnt sfg'g tyf o; a}+saf6 hf/L ul/Psf lgb]{zg adf]lhd ;+:yfks ;]o/÷;+:yfks ;d"xsf] ;]o/
vl/b ug{ cof]Uo gePsf] :jM3f]if0ff (Self Declaration) ;]o/ vl/b ubf{sf] cj:Yffdf g} k]z ug'{ kg]{ .
-%_ a}+s tyf ljQLo ;+:yfx?n] o; lgb]{zg adf]lhd cGo a}+s tyf ljQLo ;+:yfx?df cfkm"n] nufgL
u/]sf] ;+:yfks ;]o/ o; lgb]{zg adf]lhd clgjfo{?kdf a]rlavg u/L ;Sg' kg]{ .
-^_ ;]o/ vl/b laqmL ;DaGwL cGo Joj:yf tyf k|lqmofsf ;DaGwdf k|rlnt sfg'g cg';f/ g} x'g] .
-&_ lwtf]kq ljlgdo ahf/ dfkm{t Ohfhtkqk|fKt ;+:yfn] vl/b÷laqmL u/]sf ;+:yfks ;]o/x? lwtf]kq
ljlgdo ahf/ dfkm{t k'gM vl/b laqmL ug{ ;lsg] . t/ o;/L ;]o/ vl/b ug]{ JolQm÷;+:yfx?
;DalGwt ;+:yfks ;d"xd} /xg] .
-*_ o;/L JolQm tyf ;+:yfn] k'gM ;]o/ vl/b÷laqmL ug]{ ;DaGwdf dfly plNnlvt pka'Fbf g+= % df
pNn]v ePsf] Joj:yf afx]ssf cGo ;Dk"0f{ a'Fbfsf Joj:yfx? cfslif{t x'g] .
!*= Cross Holding laqmL u/]kl5 dfq nfef+z km's'jf ug]{
!*=! Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] cGo Ohfhkqk|fKt a}+s tyf ljQLo ;+:yfx?df u/]sf] ;+:yfks ;]o/
nufgL (Cross Holding) @)^% r}t d;fGtleq laqmL (Divest) u/L ;Sg'kg]{ Joj:yf ePsf]df pQm Joj:yfsf]]
kfngf gu/]sf a}+s tyf ljQLo ;+:yfnfO{ b]xfo adf]lhdsf] sf/jfxL ul/g] 5 .
s= ;+:yfks ;]o/ nufgL -Cross Holding_ cGTo ug]{ ;DaGwL gLltut Joj:yf kfngf gu/]sf a}+s tyf
ljQLo ;+:yfn] xsk|b ;]o/ vl/b ug{ gkfpg], gub nfef+z, af]g; ;]o/nfO{ /f]Ssf /fVg] / /f]Ssf /flvPsf]
af]g; ;]o/ nufot ;a} Cross Holding laqmL -Divest_ u/]kl5 dfq gub nfef+z km's'jf ul/g] 5 .

306
 v= tf]lsPsf] ;do leq klg a]rljvg gu/]sf ;+:yfnfO{ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf]
bkmf (( adf]lhd sf/jfxL ul/g] 5 .
!*=@ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# afx]s cGo k|rlnt sfg'g adf]lhd :yfkgf eO{ lgIf]k kl/rfng tyf
shf{sf] sf/f]af/ ul//x]sf ;+:yfn] o; a}+saf6 Ohfhtkqk|fKt ;+:yfsf] ;+:yfks ;]o/df u/]sf] nufgL @)^%
c;f/ d;fGtleq laqmL gu/]sf] ePdf To:tf] ;+:yfks ;]o/df nufgL u/]sf ;+:yfnfO{ xsk|b ;]o/÷gub nfef+z
ljt/0f ug{ gkfOg], af]g; ;]o/nfO{ /f]Ssf /fVg] / /f]Ssf /flvPsf] af]g; ;]o/ nufot ;a} Cross Holding
laqmL -Divest_ u/]kl5 dfq gub nfef+z km's'jf ug'{ kg]{5 .
!(= xsk|b ;]o/ ;DaGwdf
!= xsk|b ;]o/ laqmL ;DaGwdf
-s_ tf]lsPsf] k'FhLsf]if cg'kft sfod u/]sf a}+s tyf ljQLo ;+:yfx¿sf] xsdf xsk|b ;]o/ hf/L ubf{
a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf ( -!_ adf]lhd ;j{;fwf/0fnfO{ laqmL ljt/0f
ul/Psf] ;]o/ wf/0f ug]{ s'g} ;]o/wgLn] vl/b gu/]df jf ;]o/ vl/b ug]{ xs c¿nfO{ laqmL jf
x:tfGt/0f gu/]df To;/L laqmL x'g g;s]sf] xsk|b ;]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] ;]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
;]o/ :jfldTj ;+/rgfdf k|lts'n c;/ kg]{ cj:yf ePdf dfq To:tf] ;]o/sf] c+z ;fj{hlgs ;"rgf
dfkm{t ;fj{hlgs af]nsjf]nsf] cfwf/ (Public Auction Basis) df Go"gtd k|lt ;]o/ d"No ?= !))
tf]sL laqmL ug{ ;lsg] 5 . o;/L ;fj{hlgs af]nsjf]nsf] dfWodåf/f laqmL ubf{ k|lt ;]o/ ?= !))
eGbf a9L k|fKt x'g cfpg] /sd -Premium_ nfO{ ;DalGwt a}+s tyf ljQLo ;+:yfn] 5'6\6} Share
Premium zLif{s cGt{ut b]vfpg' kg]{5 .
-3_ ;+:yfks÷;+:yfks ;d"x cGtu{tsf] laqmL x'g g;s]sf] o:tf] xsk|b ;]o/sf] c+z k|rlnt Joj:yf
cg'?k ljBdfg ;+:yfksx?nfO{ laqmL ug{ ;lsg] 5 . ljBdfg ;+:yfksx?nfO{ laqmL x'g g;s]df
k|rlnt sfg'g adf]lhd a}+s jf ljQLo ;+:yfsf] ;+:yfks ;]o/ cGo JolQmnfO{ laqmL ug'{kg]{
afWofTds cj:yfdf ;]o/ ;+Vof / cf}lrTosf cfwf/df afWofTds ?kdf laqmL ug'{ kg]{ pQm ;+:yfks
;]o/ laqmL ug{sf nflu vl/bstf{sf] klxrfg ug]{ ;DaGwdf b]xfosf] k|lqmof cjnDag ug{ ;lsg]
5 M
 ;+:yfks ;]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 a}+s jf ljQLo ;+:yfsf
ljBdfg ;+:yfks ;]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 ;]o/ vl/b ug{]
vl/bstf{ ;+:yfks ;d"xdf g} kg{] Joxf]/f ;d]t hfgsf/L u/fpg] . ;+:yfks ;]o/ vl/bstf{
klxrfg eO{;s]kl5 r'Qmf kF"hLsf] @ k|ltzteGbf 36L ;+:yfks ;]o/ wf/0f ug]{ ;+:yfks
;]o/wgLsf] ;+:yfks ;]o/sf] xsdf a'Fbf g+= !$ df plNnlvt k|lqmof ckgfO{ ;]o/ laqmL jf
gfd;f/L ug{' kg{] . t/, r'[Qmf k'FhLsf] @ k|ltzteGbf a9L ;]o/ :jfldTj wf/0f u/]sf] cj:yfdf
;]o/ laqmL÷x:tfGt/0f jf gfd;f/L ;DaGwL k|lqmof o; a}+saf6 :jLs[lt k|fKt ePkl5 dfq cl3
a9\g] . o; k|lqmofaf6 ;]o/ vl/b ug]{ JolQm÷;+:yf k|rlnt Joj:yf cg';f/ of]Uotf k'u]sf] x'g'
kg]{5 .
-ª_ Ohfhtkqk|fKt a}+s÷ljQLo ;+:yfn] xsk|b ;]o/ lgisfzg ubf{ ;fljssf ;+:yfks ;]o/wgLx?n]
vl/b ug{ kfpg] xsk|b ;]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 ;]o/
lnPsf ;+:yfks ;]o/wgLsf] xsdf ;DalGwt a}+s÷ljQLo ;+:yfn] g} ;+:yfks ;]o/wgLsf] nflu
tf]lsPsf] of]Uotf (Fit and Proper Test) k'/f u/]sf JolQmnfO{ xs x:tfGt/0f u/L lbg ;Sg]5 .

307
 -r_ v08 -s_ b]lv -ª_ ;Dd h'g;'s} s'/f n]lvPsf] ePtf klg a}Í jf ljQLo ;+:yfsf ;~rfns, sfo{sf/L
k|d'v, n]vfk/LIfs, sfg'gL ;Nnfxsf/, sDkgL ;lrj jf a}Í jf 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 Ps jif{;Dd ;DalGwt a}Í jf ljQLo ;+:yf jf To;sf] ;xfos sDkgLsf] xsk|b ;]o/
pNn]lvt JolQmx?aLr Psfk;df xs x:tfGt/0f ug{ jf xs x:tfGt/0f :jLsf/ ug{ x'Fb}g .
@= xsk|b ;]o/df k"j{ nufgL ug]{ ;DaGwdf
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] k'FhL kof{Kttf sfod ug]{ k|of]hgsf nflu ;+:yfksx?n] xsk|b
;]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 a}+s tyf 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 ;]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 ;]o/ -Right Share_ hf/L ubf{sf] cj:yfdf clgjfo{
?kdf ;dfof]hg ug'{ kg]{5 . To;}u/L, a}+s tyf ljQLo ;+:yfsf ;]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 ;]o/ jfkt /sd hDdf ul/;s]sf] t/ ;]o/
af+8kmf+8 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 ;]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'kftLs ?kdf j[l4 ub}{ hfg' kg]{ r'Qmf k'FhLdf u0fgf ug{] k|of]hgsf nflu ;d]t
;dfa]z ug{ ;lsg] .
-u_ o;/L clu|d ?kdf ;]o/df nufgL ubf{ ;DalGwt ;+:yfks ;]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] / ;]o/ k'FhL jfkt ul/g] To:tf]
clu|d ;]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]vf+sg geP;Dd o;df nfef+z lbg gkfOg] .
-r_ xsk|b ;]o/df ul/g] k"j{ nufgL /sdnfO{ To;kl5sf] xsk|b ;]o/ lgisf;g -Right Share Issue_
;Fu cfj4 -Tie- up_ ug'{ kg]{ .
-5_ o;/L clu|d ?kdf ;+slnt k'FhL /sdnfO{ Calls in Advance zLif{sdf b]vfpg' kg]{ / o;df hDdf
ePsf] /sdn] vfd]df zfvf vf]Ng] k|of]hgfy{ cfjZos kg]{ cltl/Qm k'FhLsf] k|of]hgsf] nflu ;d]t
r'Qmf k'FhL ;/x g} dfGotf k|bfg ul/g] .
-h_ xsk|b ;]o/df k"j{ nufgL eP klg xsk|b ;]o/ lgZsf;g ubf{ k'/f ug'{ kg]{ ;Dk"0f{ k|lqmof / ljBdfg
Joj:yf kfngf u/]sf]] x'g' kg]{ .
@)= Ohfhkqk|fKt ;+:yfdf ljb]zL nufgL ;DaGwdf
-!_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf % sf] pkbkmf -!_ df ePsf] Joj:yf adf]lhd s'g}
ljb]zL a}Í jf ljQLo ;+:yfn] dfq Ohfhkqk|fKt ;+:yfdf nufgL ug{ ;Sg] 5g\ .
-@_ s'g} ljb]zL a}Í 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 lt; k|ltzt ;]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] Ps
jif{leq ;j{;fwf/0f ;]o/sf] lx:;f sDtLdf #) k|ltzt k'/\ofpg' kg]{5 .
-#_ Ohfhtkqk|fKt ;+:yfsf] a}b]lzs :jfldTjdf /x]sf] ;]o/ vl/b / laqmL ug{ o; a}+ssf] :jLs[lt lng'
kg]{5 .

308
@!= Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf] ;+:yfks ;]o/wgLx?nfO{ Pp6} ;+:yfks ;d"xdf /fVg' kg]{5 . of]
lgb]{zg hf/L x'Fbf s'g} a}+s tyf ljQLo ;+:yfsf] k|jGwkq tyf lgodfjnLdf ;f] cg';f/sf] Joj:yf gePsf]
eP cfufdL ;fwf/0f ;efn] ;f] ;DaGwL k|:tfj kfl/t u/L ;+zf]wg ug'{ kg]{5 .
t/, j}b]lzs nufgL / ;+:yfut nufgL /x]sf a}+s tyf ljQLo ;+:yfn] k|aGwkq tyf lgodfjnLdf
;dfg'kflts k|ltlglwTj sfod x'g] u/L ;~rfns ;+Vof tf]Sg] Joj:yf ug{ afwf k'u]sf] dflgg] 5}g .
@@= vf/]hL / jrfpm
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&% sf] Ohfhtkqk|fKt ;+:yfsf] ;+:yfks ;]o/ gfd;f/L jf laqmL ;DaGwL Joj:yf
O=k|f=lgb]{zg g+= !)÷)&% af6 hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&^ c;f]h d;fGt;Dd
hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;} lgb]{zg
adf]lhd eP u/]sf] dflgg]5 .

309
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu

O=k|f=lgb]{zg g+= !!÷)&^

;x–ljQLos/0f shf{ ;DaGwL Joj:yf

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfx?n] ;x–ljQLos/0f (Consortium

Financing) cGtu{t k|jfx ug]{ shf{nfO{ Jojl:yt / k|efjsf/L agfpgsf 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 .
!= ;x–ljQLos/0f shf{sf]] kl/efiff
ljifo jf k|;Fun] csf]{ cy{ gnfu]df o; lgb]{zgdf ;x–ljQLos/0f shf{ eGgfn] b'O{ jf b'O{ eGbf a9L
Ohfhtkqk|fKt ;+:yfx?n] cfk;L ;dembf/Lsf] cfwf/df ;+emf}tf u/L s'g} Pp6f u|fxs, kmd{, sDkgLnfO{ jf
kl/of]hgfsf] nflu k|jfx ug{] shf{ ;fk6 tyf ;'ljwfnfO{ ;Demg' k5{ .
@= ;x–ljQLos/0f -Consortium_ ;DaGwdf
;x–ljQLos/0f cGtu{t k|jfx ePsf shf{ pkef]u ug]{ kmd{÷sDkgLn] cu'jf a}+s tyf ;xefuL a}+sx?;Fu
dfq a}+lsË sf/f]af/ ug'{ kg]{5 . of] Joj:yf Loose Consortium shf{df klg ;dfg?kn] nfu" x'g]5 . t/, Ps
k6s ;x–ljQLos/0f ;d"x u7g eO;s]kl5 ;f] ;d"xsf] ;xdlt lnO{ gofF ;b:onfO{ k|j]z u/fpg of]
Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
Loose Consortium eGgfn] €;x–ljQLos/0f ;d"x u7g gu/L Pp6f kl/of]hgfsf] nflu kfl/kf;'sf]
dfWodaf6 ;'/If0f sfod /xg] u/L b'O{ jf b'O{ eGbf a9L a}+s tyf ljQLo ;+:yfn] k|jfx u/]sf]÷ug]{ shf{
;fk6 tyf ;'ljwfÚ eGg] ;Demg'k5{ .
#= ;x–ljQLos/0fdf ;xeflutfsf] nflu cfjZos zt{
-!_ o; a}+saf6 ljQLo sf/f]af/ ug{ Ohfhtkqk|fKt ;+:yfx?n] dfq ;x–ljQLos/0fdf efu lng kfpg]
5g\ .
t/ sd{rf/L ;+rosf]if, gful/s nufgL sf]if, hnljB't nufgL tyf ljsf; sDkgL lnld6]8 / aLdf
sDkgLnfO{ o; a}+saf6 ljQLo sf/f]af/ ug{ Ohfhtkqk|fKt ;+:yf cu'jf ;+:yf x'g] u/L u7g x'g] ;x–
ljQLos/0f ;d"xdf ;xefuL e} shf{ k|jfx ug{ of] Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
:ki6Ls/0f:– o; lgb]{zgsf] k|of]hgsf]nflu æcu'jf ;+:yfÆ eGgfn] ;x–ljQLos/0f ;d"xn] cu'jf ;+:yf egL
rog u/]sf] s'g} Ohfhtkqk|fKt ;+:yf ;Demg' k5{ .
-@_ pka'Fbf -!_ sf] k|ltaGwfTds jfSof+zdf plNnlvt ;+:yf afx]ssf cGo ljQLo ;+:yfnfO{ ;x–
ljQLos/0fdf ;xefuL u/fOPdf o; a}+snfO{ hfgsf/L u/fpg' kg]{5 .
$= cGo ;+:yfn] C0f k|jfx ug{ / u|fxssf] vftf vf]Ng aGb]h
-!_ ;x–ljQLos/0fdf ;xefuL gePsf] Ohfhtkqk|fKt ;+:yfn] ;x–ljQLos/0f ;d"xåf/f k|jflxt shf{df
yk x'g] u/L s'g} klg k|sf/sf] shf{ ;fk6 tyf ;'ljwf k|jfx ug{ kfpg] 5}g .
t/, ljz]if sf/0f k/]df ;x-ljQLos/0f ;d"xsf] :jLs[lt lnO{ To:tf] ;d"xdf ;xefuL gePsf] s'g}]
Ohfhtkqk|fKt ;+:yfn] ;x–ljQLos/0f ;d"xåf/f k|jflxt shf{df yk x'g] u/L s'g} klg k|sf/sf] shf{
;fk6 tyf ;'ljwf k|jfx ug{ kfpg]5 .
:ki6Ls/0f:- o; lgb]{zgsf] k|of]hgsf]nflu æ;x–ljQLos/0f ;d"xÆ eGgfn] ;x–ljQLos/0fdf ;xefuL
;+:yfx?sf] ;d"x ;Demg' k5{ .

310
 -@_ ;x–ljQLos/0fsf] Joj:yf cGtu{t shf{ ;fk6 tyf ;'ljwf lnPsf]] s'g} u|fxs, kmd{, sDkgL jf
kl/of]hgfsf] To:tf] shf{ ;fk6 tyf ;'ljwfsf] vftf ;x–ljQLos/0fdf ;xefuL ;b:o afx]ssf cGo
Ohfhtkqk|fKt ;+:yfdf vf]Ng kfOg] 5}g .
t/, To:tf] vftf ljz]if sf/0fj; cGo Ohfhtkqk|fKt ;+:yfdf vf]Ng' kg]{ kl/l:ylt k/]df ;x–
ljQLos/0f ;d"xsf] :jLs[lt lnO{ vf]Ng ;lsg]5 .
%= shf{ ljt/0fsf] lg0f{o ug]{ ;dofjlw
shf{sf] nflu lgj]bg k/L ;x–ljQLos/0f ;d"x u7g eO{ cu'jf ;+:yfsf] rog ;d]t eO;s] kZrft\ gAa]
lbgleq ;x–ljQLos/0fdf ;xefuL x'g] cu'jf ;+:yf tyf ;xefuL ;b:ox?n] shf{ ;fk6 tyf ;'ljwf k|jfx
ug]{ jf gug]{ ;DaGwdf lg0f{o lbO;Sg' kg]{5 .
^= ;xefuL Ohfhtkqk|fKt ;+:yfsf] rog
;x–ljQLos/0fdf ;xefuL x'g] cGo ;b:ox?sf] rog ug]{ clwsf/ C0fL / lghn] shf{ ;fk6 tyf ;'ljwfsf]
nflu lgj]bg lbPsf] Ohfhtkqk|fKt ;+:yfnfO{ x'g]5 .
t/, Psk6s ;x–ljQLos/0f ;d"x u7g eO{;s]kl5 ;f] ;d"xsf] ;xdlt lagf gofF ;b:onfO{ k|j]z u/fpg
kfOg] 5}g .
&= ;x–ljQLos/0f ;d"xsf] u7g
a'Fbf g+= % adf]lhd rog ePsf ;Dk"0f{ Ohfhtkqk|fKt ;+:yfn] shf{ ;fk6 tyf ;'ljwf k|jfx ug{' cl3 ;x–
ljQLos/0fdf ;xefuL x'g] Ohfhtkqk|fKt ;+:yfx?sf] ;x–ljQLos/0f ;d"x u7g ug'{ kg]{5 . ;f] ;d"xsf]
cfGtl/s sfo{ljlw ;d"x :jo+n] lgwf{/0f u/] adf]lhd x'g]5 .
*= cu'jf ;+:yfsf] rog
;a}eGbf a9L shf{ ;fk6 tyf ;'ljwfsf] c+z nufgL ug{ OR5's, u|fxs;Fu nfdf] cjlwb]lv kl/lrt, ;x–
ljQLos/0fdf cg'ej k|fKt tyf Jofj;flos ;Nnfx lbg] ;Ifdtf cflbsf] cfwf/df ;x–ljQLos/0f ;d"xsf
;b:on] cfkm"dWo]af6 s'g} Ps Ohfhtkqk|fKt ;+:yfnfO{ cu'jf ;+:yfsf] ?kdf rog ug'{ kg]{5 .
(= shf{ ljt/0f tyf c;'nL cu'jf ;+:yfaf6 ug'{ kg]{
;x–ljQLos/0f cGtu{t shf{ ;fk6 tyf ;'ljwf k|jfx ubf{ / ;f]sf] ;fFjf / Aofh c;'nL ubf{ cu'jf ;+:yf
dfkm{t\ ug'{ kg]{5 . ls:tf ;fFjf tyf Aofh cfFlzs ?kdf c;'nL ePsf] cj:yfdf nufgLsf] cg'kftdf
bfdf;fxLn] jfF8kmfF8 ug'{ kg]{5 .
!)= cu'jf ;+:yfsf] sfd, st{Jo / clwsf/
cu'jf ;+:yfsf] sfd, st{Jo / clwsf/ b]xfo adf]lhd x'g]5 M–
-s_ ;x–ljQLos/0fdf ;xefuL ;b:ox?sf] cu'jf tyf k|ltlglw -Ph]G6_ sf] ?kdf sfd ug]{,
-v_ ;x–ljQLos/0fdf ;xefuL ;b:ox?sf aLrdf ;dGjo ug]{ / cfjZos kqfrf/ ug]{,
-u_ ;x–ljQLos/0f ;d"xsf] a}7s sDtLdf 5 dlxgfdf Psk6s clgjfo{ ?kdf af]nfpg] ,
-3_ s'g} ljz]if sf/0f k/L ;x–ljQLos/0f ;d"xsf] s'g} ;b:on]] ;d"xsf] a}7s af]nfpg dfu u/]df kGw|
lbgleq a}7s af]nfpg],
-ª_ kl/of]hgf ljZn]if0f ug{], k|ltj]bg tof/ ug]{ / ;f] k|ltj]bgsf] k|lt ;x–ljQLos/0fdf ;xefuL
;b:ox?nfO{ pknAw u/fpg],
-r_ kl/of]hgfsf] nflu cNksfnLg shf{ dfu ePdf ;f]sf] cfjZostfsf] ljZn]if0f ug]{,
-5_ ;x–ljQLos/0fdf ;xefuL ;b:ox?sf] ;xdltsf cfwf/df ;x–ljQLos/0f ;DaGwL ;+emf}tfsf zt{x?
tof/ ug]{ / To:tf zt{x?sf] Ps÷Ps k|lt ;a} ;xefuL ;b:ox?nfO{ pknAw u/fpg],
-h_ shf{ ;fk6 tyf ;'ljwf k|jfx ug{sf nflu cfjZos sfuhft tof/ kfg]{,
-em_ lwtf] /f]Ssf /fVg] Joj:yf ldnfpg] tyf aLdf nufotsf nufgL ;'/lIft ug]{ ;DaGwL ;Dk"0f{ sfo{x?
ug]{ ,

311
 -`_ shf{ ;fk6 tyf ;'ljwf ;'/If0f ;DaGwL ;Dk"0f{ sfuhftx? ;'/lIft /fVg] / To:tf sfuhftx?sf]
k|ltlnkL ;a} ;xefuL ;b:ox?nfO{ pknAw u/fpg],
-6_ ;do–;dodf C0fLaf6 cfjZos tYofÍ tyf cGo ;"rgfx? k|fKt ug]{ / ;f] ;"rgfx? ;a} ;xefuL
;b:ox?nfO{ pknAw u/fpg],
-7_ ;do ;dodf ;xefuL ;b:ox?sf] ;xeflutfdf kl/of]hgfsf] :ynut lg/LIf0f ug]{ / lg/LIf0f
k|ltj]bg tof/ ug]{ tyf ;f] k|ltj]bgsf] k|ltlnkL ;a} ;xefuL ;b:ox?nfO{ pknAw u/fpg]],
-8_ shf{ ;fk6 tyf ;'ljwf k|jfx ul/Psf] kl/of]hgfsf] ;do ;dodf sfo{;Dkfbgsf] d"NofÍg u/L ;f]sf]
hfgsf/L ;a} ;b:ox?nfO{ u/fpg],
-9_ ;x–ljQLos/0f ;DaGwL o; a}+sdf k7fpg' kg]{ ;Dk"0f{ ;"rgfx? k7fpg], ;x–ljQLos/0fsf af/]df
cu'jf ;+:yfsf] ?kdf / cGo ;xefuL ;b:ox?sf] tk{maf6 ;d]t o; a}+sdf cfjZos kqfrf/ ug]{ /
;f]sf] hfgsf/L ;a} ;xefuL ;b:ox?nfO{ lbg],
-0f_ C0f gltg]{ C0fL pk/ s'g} lsl;dsf] sfg'gL sf/jfxL cufl8 a9fpg' kg]{ cj:yf cfPdf ;x–
ljQLos/0f ;d"xsf]] a}7saf6 ;f]sf] lg0f{o u/fO{ cfjZos sfg'gL sf/jfxL cufl8 a9fpg],
-t_ cfgf] e'ldsf lgjf{x u/]afkt C0fL ;d]tsf] ;xdltdf ;x–ljQLos/0f ;d"xn] lg0f{o u/] adf]lhd
;]jf z'Ns lng ;Sg],
-y_ ;x–ljQLos/0f cGtu{t nufgL ug{ sa'n u/]sf] /sd s'g} ;b:oaf6 ljt/0f ug{ l9nfO{ e} ;f] /sd
;xefuL ;b:osf] tk{maf6 cu'jf ;+:yfn] cfgf] k|ltu|fxs shf{ ;Ldfleq /xL k|jfx u/]df ;fFjf /sd
/ l9nfO{ u/]hlt cjlwsf] Aofh tyf ;x–ljQLos/0f ;d"x aLrsf] ;xdltdf lgwf{/0f ul/P adf]lhd
xhf{gf ;d]t l9nfO{ ug]{ ;xefuL ;b:oaf6 c;'npk/ ug{;Sg],
-b_ ;x–ljQLos/0fsf] Joj:yf ldnfpFbf x'g] ljleGg vr{ nufot C0f gltg]{ C0fL pk/ sfg'gL sf/jfxL
cufl8 a9fpFbf x'g] vr{ C0fLaf6 c;'n x'g g;s]df ;a} ;xefuL ;b:ox?af6 nufgL ul/Psf] shf{
/sdsf] cg'kftdf c;'npk/ ug{ ;Sg],
-w_ shf{ ;fk6 tyf ;'ljwf k|bfg ug'{ cl3 shf{ ;"rgf s]Gb|af6 C0fLsf ;DaGwdf cfjZos ;"rgf
lng'kg]{ / o;/L ;"rgf lnFbf To:tf] C0fL sfnf] ;"rLdf k/]sf] jf lghn] s'g} shf{ oyf;dodf r'Qmf
gu/]sf] ePdf shf{ k|jfx ug{ gkfOg],
-g_ ;x–ljQLos/0f ;DaGwL ;Demf}tfdf pNn]v eP adf]lhd C0fLnfO{ oyf;dodf shf{ ;fk6 tyf ;'ljwf
pknAw u/fpg] .
-k_ o; a}+ssf] lgb]{zgsf] cwLgdf /xL ;x–ljQLos/0f ;d"xsf] a}7ssf] lg0f{ofg';f/ cGo cfjZos sfd
sf/jfxL ug]{,
!!= ax'dtsf] lg0f{o dfGo x'g]
;x–ljQLos/0fdf ;xefuL ;b:ox?sf aLr s'g} ljifodf dt}Sotf x'g g;s]df ax'dtaf6 lg0f{o lng' kg]{5
/ To:tf] dtsf] u0fgf ubf{ shf{ nufgLsf] k|ltztsf] cfwf/df ug'{ kg]{5 . sy+sbflrt dt a/fa/ ePdf
cu'jf ;+:yfn] lg0ff{os dt lbg kfpg] 5 .
!@= ;x–ljQLos/0fdf ;xefuL ;b:ox?sf] bfloTj tyf st{Jo
;xefuL ;b:ox?sf] bfloTj tyf st{Jo b]xfo adf]lhd x'g]5 M–
-s_ cu'jf ;+:yfnfO{ cfgf] tk{maf6 ;x–ljQLos/0f ;DaGwL sfdsf/jfxL ug]{ :jLs[lt kq -d~h'/Lgfdf_ lbg],
-v_ cu'jf ;+:yfnfO{ cfgf] e'ldsf lgjf{x ug{ cfjZos kg]{ ;Dk"0f{ ;xof]u pknAw u/fpg],
-u_ ;x–ljQLos/0f ;DaGwL a}7sdf ;qmLo?kn] efu lng],
-3_ ;x–ljQLos/0f ;d"xsf] a}7saf6 cf}krfl/s ?kdf shf{, ;fk6 tyf ;'ljwf lbg] lg0f{o eO{ ;s]kl5
;x–ljQLos/0f ;DaGwL ;+emf}tfsf zt{x?df plNnlvt ;Dk"0f{ zt{x?sf] kfngf ug]{,
-ª_ ;x–ljQLos/0fsf] efjgfnfO{ sb/ u/L oyf;So ;a} lg0f{ox?df dt}So x'g] u/L cfk;L ljjfbx?
;dfwfg ug{ k|of; ug]{,
-r_ s'g} Ps ;b:on] csf]{ ;b:osf] clxt x'g] u/L cfgf] :jfy{ k"lt{ x'g] s'g} sfd sf/jfxL gug]{],

312
 -5_ cfk"mn] k|jfx ug]{ shf{ :jLs[t u/]kl5 cu'jf ;+:yfnfO{ hfgsf/L u/fO{ oyf;dodf ;f] /sd pknAw
u/fpg],
-h_ ;x–ljQLos/0f ;DaGwL ;a} sfd sf/jfxL kf/bzL{?kdf u/L shf{ / C0fL;Fu ;DalGwt s'g} klg
;"rgf Ps cfk;df cfbfg–k|bfg ug]{,
-em_ ;x–ljQLos/0f ;d"xsf] a}7sn] u/]sf] lg0f{osf] sfof{Gjog oyflz3| ug]{,
-`_ s'g} klg ;b:on] s'g} kl/of]hgfdf tf]lsPsf] ;LdfeGbf a9L /sd nufgL ug{, PstkmL{ ?kdf shf{
c;'nL ;DaGwL sfd sf/jfxL ug{ / ;f] shf{sf] leGg lsl;dn] juL{s/0f ug{ gkfpg],
-6_ ;x–ljQLos/0f ;DaGwL ;Demf}tfdf pNn]v eP adf]lhd C0fLnfO{ oyf;do shf{ ;fk6 tyf ;'ljwf
pknAw u/fpg' kg]{ .
!#= yk shf{ ;DaGwL Joj:yf
;x–ljQLos/0f cGtu{t k|jflxt shf{df s'g} C0fLnfO{ yk shf{ k|bfg ug'{ k/]df b]xfosf cfwf/df ug'{ kg]{5 M–
-s_ C0fLsf] cfjZostfsf] ljZn]if0f u/L ;x–ljQLos/0f ;d"xn] dfq yk shf{ ;fk6 tyf ;'ljwfsf /sd
k|bfg ug]{ ;DaGwdf lg0f{o ug{ ;Sg] . o;/L k|bfg ug{ lg0f{o ePsf] yk shf{ /sd ;a} ;b:ox?n]
cf–cfkm"n] k"j{ k|jfx u/]sf] /sdsf] cg'kftdf k|bfg ug'{ kg]{ .
-v_ v08 -s_ adf]lhd yk shf{ k|bfg ug]{ lg0f{o eP kZrft\ s'g} ;xefuL ;b:on] cfkm"n] k|jfx ug'{ kg]{]
yk /sd k|jfx ug{ c;dy{tf hgfPdf afFsL ;b:ox? Jff afFsL ;b:ox?sf] ;xdltaf6 cGo s'g}
;b:on] To:tf] afFsL /sd ;d]t k|jfx ug{ ;Sg] jf yk nufgLsf nflu ;x–ljQLos/0f ;d"xsf]]
;xdltdf C0fLsf] ;d]t ;xdlt lnO{ gofF ;b:onfO{ ;dfj]z ug{ ;lsg] .
-u_ C0fLnfO{ yk shf{ jf ;'ljwfsf] cfjZostf k/]sf] cj:yfdf ;x–ljQLos/0fdf ;+nUg ;+:yfx?n] shf{
jf ;'ljwf k|bfg ug{ g;Sg] cj:yf k/]df ;f] sf] lnlvt hfgsf/L C0fLnfO{ lbg' kg]{5 .
!$= ;x–ljQLos/0faf6 x6\g ;Sg] cj:yf
-!_ ;x–ljQLos/0f ;b:on] kl/of]hgf ;DkGg -Project Completion_ df s'g} afwf gug]{ u/L b]xfosf]
cj:yfdf dfq ;x–ljQLos/0f ;d"x 5f]8\g ;Sg]5 M–
-s_ ;x–ljQLos/0f ;d"x 5f]8\g OR5's ;b:osf] lx:;f cGo ;b:on] lng d~h'/ u/]df, jf
-v_ laBdfg ;b:ox?sf] ;xdltdf gofF ;b:onfO{ cfgf] lx:;f x:tfGt/0f u/]df .
-@_ ;x–ljQLos/0f ;d"x 5f]8\g] ;b:osf] lx:;f :jLsf/ ug]{ s'g} klg ;b:on] k'/fgf] ;b:osf] ;Dk"0f{
bfloTj jxg ug'{kg]{5 . ;x–ljQLos/0f 5f]8\g rfxg] ;b:on] cfgf] lx:;f l8:sfp06 jf lk|ldoddf
;d]t laqmL ug{ ;Sg]5 .
!%= n]vfk/LIfs jf k/fdz{bftf lgol'Qm ug{ ;Sg]
C0fLsf] ljQLo l:ylt ;do–;dodf d"NofÍg ug{ cfjZos b]lvPdf ;x–ljQLos/0f ;d"xn] cfgf] tk{maf6
:jtGq n]vfk/LIfs jf k/fdz{bftf lgo'Qm ug{ ;Sg]5 . o;/L lgo'Qm n]vfk/LIfs jf k/fdz{bftfsf] vr{
cfkm"n] k|jfx u/]sf] shf{ nufgLsf] cg'kftdf ;x–ljQLos/0f ;d"xsf k|To]s ;b:on] Joxf]g'{ kg]{5 .
!^= ;x–ljQLos/0f ;DaGwdf k7fpg' kg]{ ljj/0f
cu'jf ;+:yfn] lgb]{zg kmf=g+= !!=! adf]lhd ;x–ljQLos/0f ;DaGwL k|To]s cfly{s jif{sf] c;f]h, k';, r}t /
c;f/ d;fGtsf] ljj/0f qodf; ;dfKt ePsf] ldltn] lt; lbgleq o; a}+ssf] a}+s tyf ljQLo ;+:yf
lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf clgjfo{ ?kdf k7fpg' kg]{5 .
!&= vf/]hL / jrfpm
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&% sf] ;x–ljQLos/0f shf{ ;DjGwL Joj:yf O=k|f=lgb]{zg g+= !!÷)&% af6 hf/L
ul/Psf] lgb]{zg tyf ;f] kZrft @)&^ c;f]h d;fGt;Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{
kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;} lgb]{zg
adf]lhd eP u/]sf] dflgg]5 .

313
 g]= /f= a}+s lgb]{zg kmf=g+= !!=!
======================= lnld6]8 -cu'jf a}+s_
;x–ljQLos/0f shf{ ljj/0f
@)&======== ;fn ===================== dlxgfsf] -q}dfl;s ljj/0f_
l;= ;d"xsf] gfd C0fLsf] k|bfg u/]sf] shf{ e'StfgL yk shf{ k|bfg c;'nL /sd afFsL /sd s}lkmot
g+= gfd, /sd ldlt ldlt /sd ldlt ;fFjf Aofh ;fFjf Aofh
7]ufgf

;+nUg a}+s tyf ljQLo ;+:yfsf] ljj/0f s}lkmot dxndf pNn]v ug'{ kg]{5 .

314
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu

O=k|f=lgb]{zg g+= !@÷)&^

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

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfx?sf] shf{ k|jfxdf z'4tf / pko'Qmtf sfod ug]{
k|of]hgsf] nflu ;f] ;DaGwL ;"rgf Joj:yf / oyf;dodf shf{ gltg]{ C0fLx?sf] sfnf];"rL tof/ ug]{ sfo{nfO{
lgoldt tyf Jojl:yt u/L Pp6} :yfgaf6 ;"rgf k|fKt x'g] Joj:yf ug{ jf~5gLo ePsfn] g]kfn /fi6« a}+s P]g,
@)%* sf] bkmf ** sf] k|of]hgsf] nflu ;f]xL P]gsf] bkmf &( / g]kfn /fi6« a}+s shf{ ;"rgf ljlgodfjnL, @)%(
sf] ljlgod & n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 .
1. shf{ ;"rgf s]Gb| ;DaGwL Joj:yf
sDkgL P]g, @)^# cGtu{t ;+:yfkgf eO{ ;~rfngdf /x]sf] shf{ ;"rgf s]Gb| ln= nfO{ g} g]kfn /fi6« a}+s
P]g, @)%* sf] bkmf ** / g]kfn /fi6« a}+s shf{ ;"rgf ljlgodfjnL, @)%( sf] ljlgod # adf]lhdsf] shf{
;"rgf s]Gb| -o;kl5 s]Gb| elgPsf]_ tf]lsPsf] 5 .
@= s]Gb|df C0fL -u|fxs_ ;DaGwL ljj/0f k7fpg' kg]{
@=! Ohfhtkqk|fKt ;+:yfn] s]Gb|df b]xfo cg';f/sf] shf{ ;DaGwL ljj/0f -s=;"=kmf=g+= ! / @_ dlxgf
e'Stfg ePsf] !% lbgleq k7fpg' kg]{5M
-s_ cfkm"n] :jLs[t u/]sf] ;Dk"0f{ shf{÷;'ljwf .
-v_ () lbg eGbf a9Ln] efvf gf3]sf ;Dk"0f{ shf{÷;'ljwf .
@=@ pko'{Qm ljj/0f tTkZrft\ k|To]s cfly{s jif{sf] qodf; ;dfKt ePsf] ldltn] !% lbgleq shf{ r'Qmf
geP;Dd s]Gb|df k7fpg' kg]{5 . o;/L s]Gb|df k7fPsf] ljj/0fdf kl5 s'g} kl/jt{g ePdf jf shf{
r'Qmf ePdf, efvf gf3]sf] shf{ lgoldt ePdf jf efvf ldlt yk jf k'g/tflnsLs/0f ePdf ;f] sf]
hfgsf/L ;d]t !% lbgleq clgjfo{ ?kdf s]Gb|nfO{ pknAw u/fpg' kg]{5 .
@=# jfl0fHo a}+s, ljsf; a}+s / ljQ sDkgLn] ;d]t n3'ljQ ;DaGwL sf/f]af/ u/]sf] eP To:tf] sf/f]af/sf]
pka'Fbf g+= @=! / pka'Fbf g+= @=@ adf]lhdsf] 5'§} ;"rgf shf{ ;"rgf s]Gb|nfO{ pknAw u/fpg' kg]{5 .
@=$ u|fxssf] ljj/0f lng' kg]{
Ohfhtkqk|fKt ;+:yfdf s'g} JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfjf6 shf{÷;'ljwfsf] nflu cfj]bg
k/]df shf{ ljZn]if0fsf] nflu u|fxs÷C0fLsf] b]xfo adf]lhdsf] ljj/0f lng' kg]{5 M–
-s_ JolQmut C0fL tyf hdfgt lbg] JolQmsf] xsdf lghsf] gful/stfsf] k|ltlnkL, :yfoL tyf
c:yfoL 7]ufgf, lghsf] tLgk':t] / Psf3/ kl/jf/sf ;b:ox?sf]] ljj/0f .
-v_ k|f]k|fO{6/l;k÷;fem]bf/L kmd{sf] xsdf v08 -s_ df pNn]v eP cg'?ksf] k|f]k|fO6/÷
;fem]bf/x?sf] ljj/0f / kmd{sf] tk{maf6 sf/f]af/ ug{ clVtof/k|fKt JolQmsf] gfd, y/, 7]ufgf,
;fem]bf/L ;Demf}tfsf] k|ltlnkL / ;f] ;DaGwL lg0f{o .
-u_ k|fOe]6 sDkgLsf] xsdf ;~rfns / ;f] sDkgLsf !% k|ltzt jf ;f] eGbf a9L ;]o/ :jfldTj
ePsf ;]o/wgLx?sf] v08 -s_ df pNn]v eP cg'?ksf ljj/0f / sDkgLsf] tk{maf6 sf/f]af/
ug]{ clVtof/k|fKt JolQmsf] gfd, y/, 7]ufgf / ;f] ;DaGwL lg0f{o .
-3_ klAns sDkgLsf] xsdf ;~rfnsx? / ;f] sDkgLsf !% k|ltzt jf ;f] eGbf a9L ;]o/
:jfldTj ePsf ;]o/wgLx?sf] v08 -s_ df pNn]v eP cg'?ksf ljj/0f, sDkgLsf] tk{maf6
sf/f]af/ ug]{ clVtof/k|fKt JolQmsf] gfd, y/, 7]ufgf / ;f] ;DaGwL lg0f{o .

315
 -ª_ lwtf] d"NofÍgstf{sf] gfd, y/, 7]ufgf / ?= !) nfveGbf dflysf] xsdf Ohfhtkq .
#= clgjfo{ ?kdf shf{ ;"rgf lng' kg]{
!_ 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 # -
ltg_ sfo{ lbgleqdf To:tf] ;"rgf lbg' kg]{5 .
t/ ;'grfFbL, d'2lt /l;b / ;/sf/L ;'/If0fkq lwtf] shf{ / ?= ! nfv;Ddsf] Credit Card shf{df
eg] of] Joj:yf nfu" x'g] 5}g .
@_ s'g} u|fxs÷C0fLnfO{ shf{÷;'ljwf k|bfg ubf{ s]Gb|af6 pkbkmf -!_ adf]lhd shf{ ;"rgf k|fKt u/L
;s]kl5 cGo lgsfoaf6 ;"rgf lng clgjfo{ x'g] 5}g .
#_ o; v08 adf]lhd s]Gb|af6 lnOPsf] shf{ ;"rgf afkt Ohfhtkqk|fKt ;+:yfn] s]Gb|n] tf]s]sf] shf{
;"rgf ;]jf z'Ns s]Gb|nfO{ a'emfpg' kg]{5 .
$= sfnf];"rLdf ;dfj]z ug]{ k|lqmof
-!_ Ohfhtkqk|fKt ;+:yfn] bz nfv ?k}of jf ;f]eGbf a9Lsf] shf{ /sd sfnf];"rL ;DaGwL 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{ 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 .
-@_ o;/L sfnf];"rLdf ;dfj]z ug{ ;DalGwt a}+saf6 l;kmfl/; k|fKt ePkl5 ;f] gfdfjnLnfO{ kfFr
lbgleq sfnf];"rLdf /fVg' kg]{5 / sfnf];"rLaf6 gfd x6fpg] ;DaGwL sf/jfxL ljBdfg gLltut tyf
k|lqmofut Joj:yf adf]lhd g} x'g]5 .
#= o;/L sfnf];"rLdf ;dfj]z ug{ ;DalGwt Ohfhtkqk|fKt ;+:yfaf6 l;kmfl/; gfdfjnLnfO{ shf{ ;"rgf
s]Gb|n] gfdgfd];L olsg u/L kfFr lbgleq sfnf];"rLdf /fVg' kg]{5 .
%= C0fLx?sf] juL{s/0f
Ohfhtkqk|fKt ;+:yfjf6 C0f lnO{ gltg]{ C0fLx?nfO{ b]xfo adf]lhd juL{s/0f ug'{ kg]{]5 M–
%=! lgotk"j{s C0f gltg]{ C0fLx? (Willful Defaulters):
s_ e'QmfgLsf] efvf gf3]sf] ! jif{;Dd klg a}+ssf] ;Dks{df gcfPsf, C0f glt/L a]kQf ePsf jf efu]sf,
C0fsf] k'g/;+/rgf / k'g/tflnsLs/0f ;d]tsf] k|lqmof z'? gu/]sf / e'QmfgLsf] k|lta4tf hfx]/
gu/]sf .
v_ ;+:yfsf] shf{ aSof}tf /fkm;fkm ug{ lwtf] laqmL ug{ ;lsg] cj:yf x'Fbfx'Fb} klg laqmL ug{ gvf]Hg] jf
glbg] cj:Yff l;h{gf ug]{ .
u_ PseGbf a9L Joj;fo ;~rfng u/L cflh{t k|ltkmn tyf cfkm";Fu ePsf] cGo ;DklQ C0f ltg{df
k|of]u gug]{ .
3_ ;+:yfaf6 h'g kl/of]hgfsf] nflu C0f lnPsf] xf] pQm C0f To;df k|of]u gu/L cGo p2]Zodf k|of]u
ug]{ (Diversion of Fund), Joj;foaf6 cflh{t /sd C0f ltg{df gnufO{ cGo sfo{df k|of]u ug]{
(Siphoning off), cGo ;DklQ l;h{Gff ug]{, cNksfnLg shf{af6 bL3{sfnLg pkof]u ug]{ tyf ;Demf}tf
ljkl/t sDkgLaf6 ;xfos sDkgL jf cGo kmd{÷sDkgLdf ;fwg k|jfx ug]{ .
ª_ cfgf] lgoGq0fdf /x]sf] kl/of]hgf jf Joj;fodf cGo JolQm jf t]>f] kIf h:t}M– sfdbf/, sd{rf/L
cflbsf] gfd pkof]u u/L cfgf] ;+nUgtf /x]sf] gb]vfpg] dg;fo /fvL C0f lnPsf .
r_ shf{sf] efvf gf3]kl5 ;+:yfn] dfu]sf] avt cGo yk ;'/If0f jf JolQmut hdfgL glbg] .
5_ lwtf] jf Joj;fosf] ;Gbe{df hfgLa'emL em'7f] ljj/0f k|bfg ug]{ .
h_ C0f;Fu ;DalGwt lwtf] lxgfldgf u/]sf] kfO{Pdf .
em_ C0f k|bfg ug]{ ;+:yfsf sd{rf/L;Fu÷nfO{ ldnLdtf] u/L, b'?T;flxt u/L jf cGo u}/sfg'gL n]gb]g u/L
C0f lnPsf / gltg{sf nflu cjfl~5t bjfj lbg] .

316
 `_ kl/of]hgfsf] ljQLo, k|fljlws, Joj:yfksLo tyf dfu, cfk"lt{ jf ahf/kIfsf] unt ljZn]if0f u/L
k'FhLsf] nfut c:jfefljs ?kn] j[l4 (Overcapitalization) ug]{ nufgLstf{ .
%=@ kl/l:yltjzM C0f gltg]{ C0fLx? (Non-willful Defaulters):
s_ C0f ltg]{ dg;fo x'Fbfx'Fb} klg sfa' aflx/sf] kl/l:ylt -åGå cflbsf sf/0f b]zdf pTkGg c;xh
cfly{s, Jofkfl/s tyf cf}Bf]lus cj:yf jf k|lts'n afx\o cj:yf_ sf sf/0f Joj;fo 3f6fdf uO{ jf
;d:ofu|:t agL C0f ltg{ g;s]sf .
v_ Dofbleq C0f ltg{ g;s]klg cfkm"n] C0f lnPsf] ;+:yfsf] ;Dks{df cfO{ shf{ k'g/;+/rgf jf
k'g/tflnsLs/0fsf] k|lqmof k'/f u/L ;+:yfnfO{ dfGo x'g] tj/af6 e'QmfgLsf] k|lta4tf hfx]/ u/]sf .
^= sfnf];"rLdf ;dfj]z ePsf C0fLnfO{ Ohfhtkqk|fKt ;+:yfaf6 shf{ k|bfg ug{df aGb]h
o; lgb]{zg adf]lhd sfnf];"rLdf ;dfj]z ePsf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ Ohfhtkqk|fKt
;+:yfn] s'g} klg gofF shf{÷;'ljwf k|bfg ug{, shf{÷;'ljwf gjLs/0f ug{, yk shf{÷;'ljwf k|bfg ug{,
ls:tfjGbLdf k|bfg ePsf] shf{sf] afFsL ls:tf k|bfg ug{ jf hdfgt :jLsf/ ug{ ;d]t kfpg] 5}gg\ .
t/,–
s_ sfod /x]sf] afFsL shf{nfO{ o; a}+ssf] lgb]{zgsf] kl/lwleq /xL k'g/tflnsLs/0f / k'g/;+/rgf ug{ eg]
afwf k'Ug] 5}g . To:t}, sfnf] ;"rLdf ;dfj]z ePsf C0fLsf] ;d"x;Fu ;DalGwt JolQm, kmd{, sDkgL jf
;+ul7t ;+:yfx?dWo] lgoldt ?kdf shf{sf] ;fFjf tyf Aofh r'Qmf ug]{ JolQm, kmd{, sDkgL jf ;+ul7t
;+:yfx?sf] xsdf a9Ldf 5 dlxgf;Dd of] aGb]h nfu" x'g] 5}g . To:tf C0fLnfO{ ;DalGwt Ohfhtkqk|fKt
;+:yfsf] ;~rfns ;ldltn] C0fLsf] dfu pko'Qm b]v]df csf]{ 5 dlxgfsf] Dofb yk lbg ;Sg]5 .
sfnf];"rLdf ;dfj]z ePsf C0fLsf] ;d"x;Fu ;DalGwt JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfx?dWo]
tf]lsPsf] efvfdf shf{sf] ;fFjf tyf Aofhsf] e'QmfgL gu/L efvf g3fpg] JolQm, kmd{, sDkgL jf ;+ul7t
;+:yfn] To:tf] shf{nfO{ a9Ldf 5 dlxgfleq jf ;~rfns ;ldltn] lbPsf] yk Dofbleq lgoldt u/fO
;Sg' kg]{5 . cGoyf To:tf] C0fLsf] ;d"x;Fu ;DalGwt JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfdWo] lgoldt
?kdf shf{sf] ;fFjf tyf Aofh r'Qmf ug]{ JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ ;d]t gofF jf yk shf{
k|bfg ug{, gjLs/0f ug{ jf shf{sf] afFsL ls:tf k|bfg ug{ ;d]t kfOg] 5}g .
v_ qm]l86÷8]lj6 sf8{ cGtu{t x'g] sf/f]af/sf] xsdf ;DalGwt JolQm sfnf];"rLsf] bfo/fdf cfpg' cl3 g}
hf/L ePsf] qm]l86÷8]lj6 sf8{sf] nflu To:tf] qm]l86÷8]lj6 sf8{sf] Dofbleq u|fxsn] vr{ u/]sf] /sd
Ohfhtkqk|fKt ;+:Yffn] e'QmfgL ug{ afwf kg]{ 5}g .
u_ sfnf];"rLdf k/]sf JolQmx?;Fu ;DalGwt kl/jf/sf ;b:ox?nfO{ s'g} Ohfhtkqk|fKt ;+:yfn] shf{
k|bfg ug{ rfx]df ;~rfns ;ldltn] u/]sf] lg0f{o cg';f/ shf{ k|bfg ug{ ;Sg]5 . o;/L k|bfg
ul/Psf] shf{sf] xsdf k|rlnt Joj:yfsf] bf]Aa/ shf{ gf]S;fgL Joj:yf ug'{ kg]{5 . t/ ;Dk"0f{
shf{x?sf] xsdf ztk|ltzteGbf a9L shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5}g .
-3_ shf{sf] ;fFjf / Aofh lgoldt ePsf] cj:yfdf ;f] shf{ gjLs/0f ug{ afwf k'u]sf] dflgg] 5}g .
&= lwtf] d"NofÍgstf{ ;DaGwL ljz]if Joj:yf
-!_ s'g} Ohfhtkqk|fKt ;+:yfn] lwtf] lnnfdL ubf{ lwtf] d"NofÍgstf{n] d"NofÍg u/]sf] /sd k'g/d"NofÍg
ubf{ b'O{ ltxfO{ eGbf sd ePdf jf unt :yfg÷k|s[ltsf] lwtf]nfO{ ;xL xf] egL d"NofÍg u/]df To:tf
lwtf] d"NofÍgstf{nfO{ Ohfhtkqk|fKt ;+:yfsf] l;kmfl/;df s]Gb|n] sfnf] ;"rLdf ;dfj]z ug{' kg]{5 .
-@_ s'g} Ohfhtkqk|fKt ;+:yfn] lwtf] lnnfd ubf{ ;f] lwtf]sf] d"NofÍg /sdsf] b'O{ ltxfO{ eGbf sd /sd dfq
p7\g'df To:tf] d"NofÍgstf{sf] sfa' aflx/sf] cj:yf k/L lghsf] bf]if gb]lvPsf] eGg] ;DalGwt
Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltnfO{ nfu]df To:tf]] d"NofÍgstf{nfO{ sfnf];"rLdf g/fVg] lg0f{o
ug{ ;Sg]5 .
-#_ h'g shf{sf] lwtf] d"NofÍg ul/Psf] xf] ;f] shf{sf] C0fL sfnf];"rLaf6 x6]df To:tf] lwtf] d"NofÍg ug]{
d"NofÍgstf{nfO{ klg ;DalGwt a}s jf ljQLo ;+:yfn] sfnf];"rLaf6 x6fpg' kg]{5 .
-$_ Ohfhtkqk|fKt ;+:yfn] s]Gb|af6 sfnf];"rLdf /x]÷g/x]sf] ;"rgf lnO{ lwtf] d"NofÍgstf{sf] ;"rL sfod
ug'{ kg]{5 .

317
*= n]vfk/LIfs ;DaGwL ljz]if Joj:yf
C0fLsf] Joj;fo tyf kl/of]hgfsf] n]vfk/LIf0f ug]{ n]vfk/LIfsn] jf;nft, gfkmf gf]S;fg lx;fj, gub k|jfx
ljj/0f tyf cGo ljQLo ljj/0fx? k|dfl0ft ug]{ qmddf em'7f ljQLo ljj/0f k|dfl0ft ug]{ n]vfk/LIfsnfO{ sfg'g
adf]lhd sf/jfxL ug{ a}+s tyf ljQLo ;+:yfx?n] g]kfn rf6{8{ Psfp06]06 ;+:yfnfO{ l;kmfl/; ug'{kg]{5 .
(= /fxbfgL hkmt ug{ l;kmfl/; ug]{
sfnf];"rLdf k/]sf JolQmx?sf] gofF /fxbfgL hf/L gug{ tyf eO{/x]sf] /fxbfgL hkmt ug{ Ohfhtkqk|fKt
;+:yfn] g]kfn /fi6« a}+s dfkm{t g]kfn ;/sf/nfO{ l;kmfl/; ug{ ;Sg]5 . /fxbfgL hkmt ePsf JolQmx?n] a}+s
tyf ljQLo ;+:yfx?df ;Dks{ /fvL ;+:yfnfO{ dfGo x'g] lsl;dn] cfkm"n] lnPsf] shf{ k'g/;+/rgf jf
k'g/tflnsLs/0f u/]df To:tf JolQmx?sf] hkmt ePsf] /fxbfgL lkmtf{ ug{ k'gM l;kmfl/; ug'{ kg]{5 .
!)= sfnf];"rL ;DaGwL Joj:yf
!)=! sfnf];"rLdf ;dfj]z x'g] cj:yfx?
Ohfhtkqk|fKt ;+:yfx?af6 bz nfv ?k}ofF jf ;f]eGbf a9Lsf] shf{÷;'ljwf lnPsf C0fLx? jf JolQmnfO{
b]xfosf s'g} Ps jf ;a} cj:yfdf sfnf];"rLdf /fVg' kg]{5M–
-s_ shf{sf] ;fFjf jf ;fFjfsf] s'g} ls:tf jf Aofhsf] e'QmfgL ldlt Ps jif{ gf3]df -s'g} C0fLn] pkof]u
ul//x]sf] ljleGg shf{÷;'ljwfdWo] s'g} Pp6f dfq shf{sf] e'QmfgL ldlt gf3]df klg_,
t/, ;DalGwt Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltn] cj:yf / cf}lrTo x]/L a9Ldf ltg
dlxgf;Dd yk ;do k|bfg ug{ ;Sg]5 .
-v_ shf{ tyf ;'ljwfsf] b'?kof]u u/]sf] k|dfl0ft ePdf,
o; k|of]hgsf] nflu æb'?kof]uÆ eGgfn] k|of]hg v'nfO{ lnPsf] shf{ /sd ;DalGwt k|of]hgdf k|of]u
gu/]sf], kl/of]hgf ;~rfngdf g/x]sf], lg/LIf0f tyf ;'kl/j]If0fsf] qmddf ;'kl/j]Ifs, n]vfk/LIfsaf6
b'?kof]u ePsf] k|dfl0ft ePsf] cj:yfdf shf{ tyf ;'ljwfsf] b'?kof]u u/]sf] dflgg] 5 .
-u_ ;'/If0fdf /fv]sf] ;fdfg÷;DklQ b'?kof]u u/]sf] k|dfl0ft ePdf,
-3_ C0fL ufoj ePdf,
-ª_ k|rlnt sfg'g adf]lhd C0fL 6f6 kN6]df,
-r_ Ohfhtkqk|fKt ;+:yfn] C0fL lj?4 cbfntdf d'2f bfo/ u/]sf] cj:yfdf,
-5_ C0f c;'nL Gofoflws/0fdf ph'/L lbPsf] cj:yfdf,
-h_ u}/sf]ifdf cfwfl/t ;'ljwf jf qm]l86 sf8{af6 l;h{gf ePsf] shf{ (Forced Loan) sf] xsdf shf{ zLif{sdf
n]vf+sg ePsf] () lbg gf3]df .
!)=@ sfnf];"rLdf ;dfj]z x'g] cGo cj:yfx?
-s_ gSsnL r]s, 8«fK6, ljb]zL d'b|f, qm]l86÷8]lj6 sf8{, laN; cflb sfuhft tyf pks/0f k|of]u u/L
/sd 7uL u/]df . To:t} ;f]xL 7uL ug]{ k|of; u/]sf] ljifodf cbfntaf6 s;'/bf/ 7xl/Pdf,
-v_ s'g} JolQm, kmd{, sDkgL jf ;+ul7t ;+:yf ljQLo sf/f]af/ ;DaGwL ck/fwdf ;+nUg ePsf] k|dfl0ft
ePdf,
-u_ s'g} JolQm, kmd{, sDkgL jf ;+:yfn] Ohfhtkqk|fKt ;+:yf;Fu lnPsf] shf{ ;f] shf{sf] lnvtsf]
efvfleq r'Qmf gu/L a}+s tyf ljQLo ;+:yf ;DaGwL P]g @)&# sf] bkmf %& adf]lhd c;'nLsf]
sf/jfxL rnfpFbfsf] cj:yf,
-3_ Ohfhtkqk|fKt ;+:yfn] shf{ ckn]vg ug'{kbf{sf] cj:yfdf,
t/, Ohfhtkqk|fKt ;+:yfn] O=k|f= lgb]{zg g+= @#÷)&$ a'Fbf & sf] pka'Fbf -!_ adf]lhd tof/ u/]sf]
sfo{ljlwsf] Joj:yf cGtu{t x'g]u/L ?= %) xhf/ eGbf sdsf] shf{ ckn]vg ubf{ ;DalGwt kIfnfO{
sfnf] ;"rLdf ;dfj]z gu/L shf{ ckn]vg ug{ ;Sg]5g\ .
-ª_ vftfdf df}Hbft ckof{Kt ePdf,

318
 s'g} JolQm kmd{, sDkgL jf ;ul7t ;+:yfn] cfgf] vftfdf kof{Kt df}Hbft geO{ hlt;'s} /sdsf] r]s
hf/L u/]df jf r]s lng] JolQmn] r]sdf plNnlvt ljj/0f ;xL ePsf] olsg ug{ ;Sg] cj:yfdf afx]s
cGo s'g} sf/0fn] r]s lkmtf{ ePdf a'Fbf g+= !)=! df h'g;'s} s'/f n]lvPsf] ePtfklg b]xfo jdf]hd
x'g]5 M–
-!_ Psk6s e'QmfgL geOsg lkmtf{ ePsf] r]ssf] xsdf r]s wf/s JolQm, kmd{, sDkgL jf ;+:yfn]
sDtLdf b'O{ sfo{lbgsf] ;do lbO{ ;DalGwt a}+s jf ljQLo ;+:yfdf k'gM r]s k]z ug{ ;Sg]5 .
o; v08sf] k|of]hgsf] nflu a}+s tyf ljQLo ;+:yfn] vftfdf df}Hbft ckof{Kt /x]sf] sf/0f s'g}
r]ssf] e'QmfgL lbg g;s]df r]ssf] e'QmfgL kfpg'kg]{ kIfnfO{ :ki6 ?kdf vftfdf df}Hbft
ckof{Kt ePsf] pNn]v u/L lnlvt ?kdf ;';'lrt ug'{kg]{5 .
-@_ ;f] Dofb kZrft\ klg /sd e'QmfgL gePsf] v08df r]s wf/s JolQm, kmd{, sDkgL jf ;+ul7t
;+:yfn] r]ssf] /sd e'QmfgL ug'{kg]{ a}+s jf ljQLo ;+:yfdf lnlvt ?kdf hfgsf/L lbg ;Sg]5 .
t/, o:tf] lgj]bg r]s hf/L ePsf] ldltn] ^ dlxgf leq lbO;Sg' kg]{5 .
-#_ v08 -@_ adf]lhd lnlvt hfgsf/L k|fKt ePkl5 ;DalGwt a}+s jf ljQLo ;+:yfn] r]s hf/L
ug]{ To:tf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ r]ssf] /sd e'QmfgL ug{ ;fj{hlgs ljbf
afx]s ;ft lbgsf] ;"rgf lbg'kg]{5 / ;f] ldltleq klg /sd e'QmfgL x'g g;s]df To:Tff] r]s
lvRg] JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ pQm r]s hf/L ug]{ a}+s jf ljQLo ;+:yfn]
clgjfo{ ?kdf sfnf];"rLdf ;"rLs[t ug{ shf{ ;"rgf s]Gb|df n]vL k7fpg' kg]{5 . ;f] cg';f/
gu/]df a}+s tyf ljQLo ;+:yfnfO{ o;} lgb]{zg adf]lhd sf/afxL x'g]5 .
-$_ s'g} JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfn] a}+s tyf ljQLo ;+:yfnfO{ To:tf] e'QmfgL gx'g] r]s
lbPdf ;d]t o; v08 adf]lhd sfnf];"rLdf /fVg'kg]{5 . ;f] cg';f/ gu/]df a}+s tyf ljQLo
;+:yfnfO{ o;} lgb]{zg adf]lhd sf/afxL x'g]5 .
-%_ o; v08 adf]lhd sfnf];"rLdf /x]sf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfn] To:tf] ;"rLaf6
km's'jf geP;Dd cfgf] vftfdf /sd hDdf ug]{ afx]s cGo s'g}klg lsl;dsf] a}+lsË sf/f]af/
ug{ kfpg] 5}g .
-r_ vftfjfnfn] cfk"mn] hf/L u/]sf] r]ssf] /sd e'QmfgL gx'Fb} vftf aGb u/]sf] sf/0faf6 s'g} r]ssf]
e'QmfgL x'g g;s]sf] hfgsf/L k|fKt x'gf;fy ;DalGwt a}+s jf ljQLo ;+:yfn] s'g} dfWodaf6
;DalGwt vftfjfnfnfO{ k|rlnt sfg'gL Joj:yf cg';f/ hfgsf/L u/fpg' kg]{5 . o;/L hfgsf/L
u/fPsf] cj:yfdf ;d]t pQm r]ssf] e'QmfgL x'g] Joj:yf gu/]sf] v08df To:tf] r]s hf/L ug]{
JolQm÷kmd{÷sDkgLnfO{ sfnf];"rLdf /fVg l;kmfl/; u/L k7fpg' kg]{5 .
-5_ g]kfn /fi6« a}+s P]g, @)%*, a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# tyf cGo gLltut Joj:yf
adf]lhd o; a}+sn] lbPsf] lgb]{zgsf] kfngf gu/L gub hl/jfgfsf] sf/jfxLdf k/]sf a}+s tyf ljQLo
;+:yfsf ;~rfns, sfo{sf/L k|d'v tyf cGo sd{rf/Laf6 gub hl/jfgf e'QmfgL geP;Dd,
-h_ s'g} sfo{sf/0f k/L r]s x/fPsf], rf]/L ePsf] jf cgflws[t ?kdf k|of]u u/]÷u/fPsf] h:tf cf}lrTok"0f{
cfwf/df vftfjfnfn] r]s "Stop Payment" u/]sf] cj:yfdf afx]s cGo cj:yfdf r]s hf/L
ul/;s]kl5 "Stop Payment" u/]sf] ePtf klg To:tf] r]s e'QmfgL gePdf r]s hf/L ug]{
JolQm÷kmd{÷sDkgL÷;+u7Lt ;+:yfnfO{ ;d]t v08 -ª_ adf]lhdsf] k|lqmof k'/f u/L sfnf];"rLdf
/fVg'kg]{5 .
:ki6Ls/0fM– o; v08sf] k|of]hgsf] nflu æk|dfl0ftÆ eGgfn] cbfnt jf ;DalGwt Ohfhtkqk|fKt ;+:yfsf]
lg/LIf0f 6f]nL jf cfGtl/s jf jfXo n]vfk/LIfs jf o; a}+saf6 vl6Psf] lg/LIf0f 6f]nLn] k|dfl0ft u/]sf]
;Demg' k5{ .
-em_ r]sdf unt x:tfIf/ u/L r]s e'QmfgL gePdf
-!_ s'g} JolQm, kmd{, sDkgL jf ;+:yfn] hf/L u/]sf] r]ssf] x:tfIf/ gldn]sf] v08df a}+sn] ;f] r]s
wf/snfO{ r]ssf] x:tfIf/ gldn]sf] Joxf]/f lnlvt ?kdf hfgsf/L u/fpg' kg]{ 5 .
-@_ r]s wf/sn] r]ssf] x:tfIf/ gldn]sf] Joxf]/f r]s hf/L ug]{ JolQm kmd{, sDkgL jf ;+:yfnfO{
a}+s÷ljQLo ;+:yf dfkm{t hfgsf/L u/fpg' kg]{ 5 . r]s hf/L ug]{ JolQm kmd{, sDkgL jf
;+:yfn] r]sdf ;xL x:tfIf/ gu/]df jf r]s kl/jt{g gu/]df wf/sn] klxnf] k6s r]s k]z

319
 u/]sf] @ sfo{lbg kZrft r]ssf] /sd e'QmfgL ug'{kg]{ a}+s jf ljQLo ;+:yfdf lnlvt ?kdf
hfgsf/L lbg ;Sg]5 .
-#_ v08 -@_ adf]lhd lnlvt hfgsf/L k|fKt ePkl5 ;DalGwt a}+s jf ljQLo ;+:yfn] r]s hf/L
ug]{ To:tf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ r]ssf] /sd e'QmfgL ug{ ;fj{hlgs ljbf
afx]s ;ft lbgsf] ;"rgf lbg'kg]{5 / ;f] ldltleq klg /sd e'QmfgL x'g g;s]df -r]s x/fPsf],
rf]/L ePsf] jf cgflws[t ?kdf r]s hf/L ePsf] lnlvt lgj]bg k|fKt ePsf] cj:yfdf afx]s_
To:Tff] r]s lvRg] JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ pQm r]s hf/L ug]{ a}+s jf ljQLo
;+:yfn] clgjfo{ ?kdf sfnf];"rLdf ;"rLs[t ug{ shf{ ;"rgf s]Gb|df n]vL k7fpg' kg]{5 . ;f]
cg';f/ gu/]df a}+s tyf ljQLo ;+:yfnfO{ o;} lgb]{zg adf]lhd sf/afxL x'g]5 .
-`_ v08 -ª_ b]lv v08 -em_ ;Ddsf] Joj:yf g]kfnL a}+s tyf ljQLo ;+:yfdf vftf eO{ r]s hf/L u/]sf
ljb]zL gful/s ;d]tnfO{ nfu' x'g]5 .
!)=# sfnf];"rLdf ;dfj]z x'g] kIfx?
s'g} jf ;a} cj:yf k/L sfnf];"rLdf ;dfj]z x'g] b]xfo adf]lhdsf C0fL÷JolQm, kmd{, sDkgL jf ;+ul7t
;+:yf / ;DalGwt cGo kIfx?nfO{ ;d]t sfnf];"rLdf ;dfj]z ug'{ kg]{5 .
t/ s'g} C0fL÷JolQm sfnf];"rLdf k/]df To:tf C0fL÷JolQmsf] Psf3/ kl/jf/sf ;b:ox?nfO{ sfnf];"rLdf
/fVg' kg]{5}g .
-s_ shf{÷;'ljwf pkof]u ug]{ jf vftfdf kof{Kt df}Hbft geO{ r]s hf/L ug]{ JolQm, kmd{, sDkgL jf
;+ul7t ;+:yf .
-v_ k|f]k|fO6/;Lk kmd{sf k|f]k|fO6/ .
-u_ ;fe]mbf/L kmd{sf ;fe]mbf/x? .
-3_ shf{÷;'ljwfsf] nflu hdfgt lbg] JolQm, kmd{, sDkgL jf ;+ul7t ;+:yf .
t/, hdfgtbftfnfO{ sfnf];"rLdf ;dfj]z ug'{k"j{ lghn] hdfgL lbPsf] /sd r'Qmf ug{ Ohfhtkqk|fKt
;+:yfn] k}lt; lbgsf] lnlvt ;"rgf lbg' kg]{5 . lnlvt ;"rgfsf] kq ;DalGwt JolQmsf] 7]ufgfdf
gk'u]df ;f] ;"rgf klqsfdf ;fj{hlgs ug'{ kg]{5 .
-ª_ sDkgL÷;+ul7t ;+:yfsf ;~rfnsx? .
-r_ k|fOe]6 jf klAns sDkgLsf,
!_ ;~rfnsx/m,
@_ kGw| k|ltzt jf ;f] eGbf a9L ;]o/ :jfldTj ePsf ;]o/wgLx?,
t/, k|fOe]6 jf klAns sDkgLsf] !% k|ltzteGbf sd ;]o/ lng] pQm k|fOe]6 jf klAns
sDkgLsf ;]o/wgLx?sf]] s'g} klg lsl;dsf] ljQLo :jfy{ ePdf a}+s tyf ljQLo ;+:yfx?n]
To:tf ;]o/wgLx?nfO{ ;d]t sfnf];"rLdf ;dfj]z ug{ s'g} afwf k'u]sf] dflgg] 5}g .
#_ ;~rfns dgf]gog ug]{ clwsf/ kfPsf] JolQm, kmd{, sDkgL, ;+ul7t ;+:yfx? .
t/, o; a}+saf6 Ohfhtkqk|fKt ;+:yfn] k|jfx u/]sf] shf{ jfkt kbLo x}l;otn] ;f]xL shf{sf]
;'/Iffsf] nflu C0fL ;+:yfsf] ;~rfns ;ldltdf ;~rfnssf] x}l;otdf k|ltlglwTj ug]{
Ohfhtkqk|fKt ;+:yfsf] k|ltlglw ÷ sd{rf/LnfO{ sfnf];"rLdf ;dfj]z ug'{kg]{ 5}g .
-5_ sfnf];"rLdf k/]sf] s'g} JolQm jf ;+:yfsf] cGo s'g} kmd{÷sDkgL÷;+ul7t ;+:yfdf JolQmut jf
;+:yfut ?kdf kGw| k|ltzt jf ;f]eGbf a9L ;]o/ :jfldTj ePdf To:tf] kmd{÷sDkgL÷ ;+ul7t
;+:yfsf] ;~rfns tyf sfo{sf/L k|d'v .
t/, Ps} ;d"x cGtu{tsf JolQm, kmd{, sDkgLsf] xsdf !% k|ltzteGbf sd ;]o/ wf/0f u/]sf]
ePtfklg s'n ;]o/ nufgLdf !% k|ltzt gf3]sf] cj:yfdf To:tf ;d"x cGtu{tsf JolQm, kmd{,
sDkgLnfO{ sfn]f;"rLdf ;"rLs[t ug{ afwf k'u]sf] dflgg] 5}g .
-h_ sfnf];"rLdf k/]sf] s'g} JolQm jf ;+:yfsf] k|ltlglw cGo s'g} u}/ ;/sf/L kmd{÷sDkgL÷ ;+ul7t
;+:yfdf ;~rfns ePdf To:tf] kmd{÷sDkgL÷;+ul7t ;+:yf .

320
 t/, b]xfosf] ;a} cj:yf k'/f ePdf sfnf] ;"rLdf k/]sf] JolQm jf ;+:yfsf] k|ltlglw ;~rfns /x]sf]
u}/ ;/sf/L kmd{÷sDkgL÷;+ul7t ;+:yfnfO{ sfnf];"rLdf ;dfj]z ug'{ kg]{5}g M–
-!_ sfnf];"rLdf k/]sf] JolQm jf ;+:yfsf] k|ltlglw ;~rfns /x]sf] u}/ ;/sf/L kmd{÷sDkgL÷
;+ul7t ;+:yfdf To:tf] ;~rfnssf] ;]o/ !% k|ltzt eGbf sd x'g' kg]{ .
-@_ sfnf];"rLdf k/]sf] JolQm jf ;+:yfsf] k|ltlglw ;~rfns /x]sf] u}/ ;/sf/L kmd{÷sDkgL
÷;+ul7t ;+:yfn] Ohfhtkqk|fKt ;+:yfnfO{ a'emfpg' kg]{ ;fFjf /÷jf Aofh jfktsf] /sd
tf]lsPsf] ;do jf ;f] eGbf cufj} lgoldt ?kdf r'Qmf ul//x]sf] x'g' kg]{,
-#_ sfnf];"rLdf k/]sf] JolQm jf ;+:yfsf] k|ltlglw ;~rfns /x]sf] JolQmn] ;~rfns kbaf6
/flhgfdf u/]df jf To:tf] JolQm ;~rfns kbaf6 d'Qm ePdf .
-em_ o; a}+sn] hf/L u/]sf] lgb]{zg cg';f/ cfk;L ;DaGw eO{ Ps} ;d"xdf k/]sf JolQm, kmd{, sDkgL jf
;+ul7t ;+:yf .
-`_ u|fxsnfO{ Uof/]G6L lbg] JolQm, kmd{, sDkgL jf ;+ul7t ;+:yf .
t/, Uof/]06L / cf+lzs Uof/]G6L (Partial Guarantee) sf] xsdf eg] ;f] Uof/]G6Lsf] /sd r'Qmf u/]df
C0fLsf] cGo jSof}tfsf] nflu of] Joj:yf nfu" x'g] 5}g .
-6_ C0fLsf] d[To' ePdf lghsf] ;DklQ :jLsf/ ug]{ JolQmx?nfO{ ;f] sf] bfloTj axg u/fP/ pQm bfloTj
axg u/]sf JolQmx?nfO{ Ohfhtkqk|fKt ;+:yfn] dgfl;j dflkmssf] ;do k|bfg ug{ ;Sg]5 . bfloTj
jxg ug{ gdfg]df jf pQm Dofbleqdf klg shf{ r'Qmf jf lgoldt gu/]df To:tf] JolQmx?nfO{ klg
sfnf];"rLdf ;dfj]z ug'{ kg]{5 .
-7_ s'g} C0f @ jif{eGbf a9L cjlwn] efvf gf3]sf] cj:yfdf ;d]t C0fLnfO{ sfnf];"rLdf ;dfj]z
gul/Psf] eP ;f] sf] :kli6s/0f k|To]s cfly{s jif{ ;dfKt ePsf] Ps dlxgfleq o; a}+ssf] ;DalGwt
;'kl/j]If0f ljefu ;dIf k]z ug'{ kg]{5 .
!)=$ sfnf];"rLdf ;dfj]z gx'g] cj:yfx?
C0fLsf] sfa'eGbf aflx/sf] b]xfodf plNnlvt s'g} c;fdfGo kl/l:yltsf] sf/0faf6 pTkGg ;d:ofn] ubf{
;dodf ;fFjf /÷jf Aofh r'Qmf ug{ g;s]sf] Joxf]/f C0fLn] cg'/f]w u/]df / To:tf] Joxf]/f dgfl;j b]lvPdf
;DalGwt Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltn] To:tf u|fxsnfO{ sfnf];"rLdf ;dfj]z gug]{ lg0f{o ug{
;Sg]5 M–
-s_ af9L, klx/f], e"sDk h:tf k|fs[lts÷b}jL k|sf]k k/]df .
-v_ sfnf];"rLdf ;dfj]z x'g' cufj} ?U0f pBf]u k'g?Tyfg ;ldltsf] l;kmfl/;df k'g/shf{ k|bfg ul/Psf
C0fLnfO{ k'g/shf{sf] ;'ljwf pkof]u ug{ kfpg] cjlw;Dd .
-u_ g]kfn ;/sf/n] u|fxssf] hfoh]yf tyf Joj;fo ;~rfngdf /x]sf] :yfg clwu|x0f u/]df .
t/, To:tf] lg0f{o ubf{ cfwf/x? :ki6 ?kdf v'nfpg' kg]{5 .
!)=% sfnf];"rLaf6 gfd x6\g ;Sg] Joj:yf
b]xfosf cj:yfdf sfnf];"rLdf /x]sf u|fxssf] gfd To:tf] ;"rLaf6 x6fpgsf nflu ;DalGwt Ohfhtkqk|fKt
;+:yfn] tLg lbgleq s]Gb|nfO{ l;kmfl/; u/L k7fpg' kg]{5 . o;/L k|fKt gfdgfd];L s]Gb|n] # sfo{ lbgleq
cBfjlws ul/;Sg' kg]{5 .
!= efvf gf3]sf] shf{sf] ;fFjf Aofh r'Qmf u/]df jf cfgf] vftfdf kof{Kt df}Hbft geO{ r]s hf/L u/]sf]
JolQm sfnf];"rLdf ;dfj]z ePsf]df ;f] JolQmn] pQm r]ssf] /sd r]s hf/L u/]sf] JolQmnfO{ e'Qmfg
u/]df,
@= ;DalGwt Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltn] pko'Qm 7x¥ofO{ shf{sf] efvf yk u/]df jf o;
a}+ssf] lgb]{zgsf] cwLgdf /xL shf{ k'g/tflnsLs/0f jf k'g/;+/rgf u/]df,
#= shf{ jf ;'ljwfsf] bfloTjsf] ;Ldf ls6fg u/L PseGbf a9L C0fL ;lDdlnt x'g] C0fsf] xsdf s'g}
C0fLaf6 p;sf] efusf] ;fFjf Aofh r'Qmf u/]sf] egL efvf yk u/]df jf o; a}+ssf] lgb]{zgsf]
cwLgdf /xL shf{ k'g/;+/rgf jf k'g/tflnsLs/0f u/]sf] egL ;DalGwt a}+s tyf ljQLo ;+:yfaf6

321
 n]vL cfPdf To:tf C0fLsf] gfd sfnf] ;"rLaf6 x6fpg' kg]{5 . t/, ;~rfns jf sfo{sf/L kbflwsf/L
eO{ sfdsfh ug]{ JolQmsf] ;DaGwdf of] Joj:yf nfu" x'g] 5}g .
$= shf{sf] bfloTj cGo JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfn] :jLsf/ ug]{ ;DaGwdf ;DalGwt
Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltaf6 :jLs[lt ePdf o;/L sfnf];"rLaf6 x6fpFbf bfloTj
:jLsf/ ug]{ JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ a9Ldf Ps jif{sf] Dofb lbg] / pQm Dofbleq
shf{÷;'ljwf r'Qmf jf lgoldt gu/]df pQm gofF JolQm, kmd{, sDkgL jf ;+ul7t ;+:yf ;d]tnfO{
sfnf];"rLdf ;dfj]z ug'{ kg]{5 .
%= C0fLx?n] lnPsf] C0fdWo] cfgf] bfloTj olsg u/L C0f÷;'ljwf lnPsf] cj:yfdf pQm /sd e'QmfgL
u/]sf] egL a}+s tyf ljQLo ;+:yfx?af6 n]vL cfPdf shf{ ;"rgf s]Gb|n] sfnf];"rLaf6 x6fpg' kg]{5 .
t/, ;f] Joj:yf ;~rfns tyf sfo{sf/L kbflwsf/Lx?sf] xsdf nfu" x'g] 5}g . tyflk ;~rfns tyf
sfo{sf/L kbflwsf/Lx?sf] xsdf C0f c;'nL GofofwLs/0f tyf cGo ;DalGwt Goflos lgsfosf] cfb]z
cg';f/ cfgf] bfloTj cg'?k x'g cfpg] c+z j/fj/sf] /sd e'QmfgL u/]sf] egL a}+s tyf ljQLo
;+:yfx?af6 n]lvcfPdf lghnfO{ shf{ ;"rgf s]Gb|n] sfnf];"rLaf6 x6fpg s'g} afwf k'¥ofPsf] dflgg]
5}g .
^= a}+s tyf ljQLo ;+:yfx?n] kl/l:yltjz C0f gltg]{ C0fLx?nfO{ shf{ ;"rgf s]Gb|sf] sfnf];"rLdf
;dfj]z u/]sf] ePtfklg olb s]xL ;do k|bfg u/]df C0fLn] k|of; u/L 5f]6f] cjlwdf C0f r'Qmf u5{
eGg] a}+s tyf ljQLo ;+:yfnfO{ nfu]df ^ dlxgfsf] nflu sfnf];"rLaf6 x6fpg] Joj:yf ug{ ;Sg]5 .
t/, ^ dlxgfleq C0f r'Qmf gu/]df clgjfo{ ?kdf sfnf];"rLdf ;dfj]z ug{ s]Gb|nfO{ l;kmfl/; ug{'
kg]{5 .
!!= ;x–ljQLos/0f shf{sf] ;DaGwdf
!_ ;x–ljQLos/0f cGtu{t k|jfx x'g] shf{sf] ;DaGwdf o; lgb]{zgsf] cwLgdf /xL cu'jf a}+s tyf
ljQLo ;+:yf (Lead Bank) n] ;xljQLos/0fsf] a}7sdf (Consortium Meeting) shf{÷nufgL
cg'kftsf] cfwf/df ax'dtsf] lg0fo{af6 ;DalGwt C0fLnfO{ sfnf];"rLdf ;dfj]z ug{÷x6fpg s]Gb|nfO{
l;kmfl/; ug'{ kg]{5 . o;/L cu'jf a}+s tyf ljQLo ;+:yf (Lead Bank) sf] l;kmfl/; k|fKt ePkl5
s]Gb|n] ;DalGwt C0fLnfO{ sfnf];"rLdf ;dfj]z ug'{÷x6fpg' kg]{5 .
@_ olb s'g} cu'jf a}+s tyf ljQLo ;+:yf (Lead Bank) n] o; lgb]{zg cg';f/ s]Gb|nfO{ l;kmfl/; gu/L
;xefuL a}+s tyf ljQLo ;+:yfn] C0fLnfO{ sfnf];"rLdf ;dfj]z u/]sf] /x]5 eg] s]Gb|n] ;xefuL a}s tyf
ljQLo ;+:yfsf] l;kmfl/; k|fKt ePkl5 dfq ;DalGwt C0fLnfO{ sfnf];"rLjf6 x6fpg' kg]{5 . o:tf]
cj:yfdf cu'jf a}+sn] cfk"mn] k'/f ug'{ kg]{ bfloTj lgjf{x gu/]sf] 7x/L g]kfn /fi6« a}+s P]g, @)%* sf]
bkmf !)) adf]lhd sf/jfxL ul/g] 5 .
#_ s'g} u|fxsn] ;x–ljQLos/0f shf{ ;'ljwf cGtu{t / Ohfhtkqk|fKt ;+:yf;Fu 5'6\6} bf]xf]/f] shf{ tyf
;'ljwfsf] pkof]u u/L sfnf];"rLdf ;dfj]z ePsf] /x]5 eg] ;x–ljQLos/0f ;d"xsf] a}7sn]
sfnf];"rLjf6 x6fpg] l;kml/; u/]tfklg afFsL v/fj shf{÷;'ljwfsf] /sd e'QmfgL gu/];Dd
sfnf];"rLdf sfod} /xg] 5 .
!@= sfnf];"rLdf ;dfj]z ug'{k"j{ ;"rgf lbg' kg]{
s'g} klg C0fL jf C0f;Fu ;DalGwt cGo ;a} kIfnfO{ sfnf];"rLdf ;dfa]z ug'{k"j{ ;DalGwt Ohfhtkqk|fKt
;+:yfn] sfnf];"rLdf ;dfj]z ug'{kg]{ sf/0f;lxt sDtLdf kl}t; lbg cufj} ;"rgf lbO{ ;f] sf] clen]v /fVg'
kg]{5 . pQm ;"rgf k|bfg ubf{ tf]lsPsf] Dofbleq C0fLn] shf{ r'Qmf jf lgoldt gu/]df sfnf];"rLdf ;dfj]z
ul/g] Joxf]/f pNn]v ePsf] x'g' kg]{5 . o:tf] ;"rgf ;DalGwt JolQm jf lghsf] kl/jf/sf ;b:o jf lghsf]
sf/f]af/;Fu ;DalGwt ;+:yfdf a'emfPdf jf /fli6«o :t/sf] klqsfdf k|sflzt u/]df ;"rgf k|fKt ePsf]
dflgg] 5 .
!#= a}+s jf ljQLo ;+:yfn] C0f gltg]{ C0fLnfO{ shf{ ;"rgf s]Gb|sf] sfnf];"rLdf ;dfj]z u/]sf]df C0fLn] shf{
e'QmfgL u/L sfnf];"rLaf6 x6fO;s]kl5 ljutsf] sfnf];"rL ;DaGwL clen]vdf gfd /x]s} sf/0fn] gofF shf{
k|jfxdf aGb]h nufpg kfO{g] 5}g . shf{ ;"rgf s]Gb|sf] sfnf];"rLaf6 xl6;s]sf] cj:yfdf sfnf];"rL
;DaGwL clen]vdf gfd /x]s} sf/0f gofF shf{ k|jfxdf aGb]h nufpg] Joj:Yff a}+s jf ljQLo ;+:yfsf] shf{
gLltdf /x]sf] eP ;f] Joj:yfnfO{ o;} adf]lhd x'g] u/L ;+zf]wg ug'{kg]{5 +.

322
!$ C0fL tyf hdfgtstf{nfO{ lnvt u/fpg' kg]{
s'g} klg C0fLnfO{ shf{÷;'ljwf k|bfg ubf{ o; lgb]{zg adf]lhdsf] cj:yf k/L s]Gb|sf] sfnf];"rLdf gfd
;dfj]z u/]df d]/f] dGh'/L 5 egL ;DalGwt Ohfhtkqk|fKt ;+:yfn] ;DalGwt C0fL tyf hdfgLstf{nfO{
lnvt u/fpg' kg]{5 .
t/, of] Joj:yfn] To:tf] lnvt lagf klg C0fL tyf hdfgLstf{sf] gfd sfnf];"rLdf ;dfj]z ug{ afwf
k'u]sf] dflgg] 5}g .
!%= s]Gb|n] ;'rgf tyf ljj/0fx? dfu ug{ ;Sg]
g]kfn /fi6« a}+s P]g, @)%* sf] bkmf **, g]kfn /fi6« a}+s shf{ ;'rgf ljlgodfjnL, @)%( / o; lgb]{zgsf]
p2]Zo sfof{Gjog ug]{ l;nl;nfdf o; lgb]{zgn] tf]s] afx]ssf cGo ;'rgf / ljj/0fx? s]Gb|n]
Ohfhtkqk|fKt ;+:yf;Fu dfu ug{ ;Sg]5 . o;/L dfu u/]sf] ;'rgf / ljj/0fx? pknAw u/fpg' ;DalGwt
Ohfhtkqk|fKt ;+:yfsf] st{Jo x'g]5 . Ohfhtkqk|fKt ;+:yfn] lgoldt?kdf s]Gb|df cWofjlws ;"rgf
gk7fPdf s]Gb|n] ;"rgf pknJw u/fpg afWo x'g] 5}g .
!^= s]Gb|n] lg/LIf0f ug{ ;Sg]
Ohfhtkqk|fKt ;+:yfn] s]Gb|df lbg' kg]{ C0fLx?sf] ljj/0f ;dod} pknAw u/fP gu/fPsf], shf{ k|jfx ug'{
cl3 shf{ ;"rgf lnP glnPsf] tyf pknAw u/fPsf ljj/0fx? cBfjlws eP gePsf] ;DaGwdf s]Gb|n]
Ohfhtkqk|fKt ;+:yfsf] cg'udg tyf lg/LIf0f ug{ ;Sg]5 / ;f]sf] k|ltj]bg o; a}+ssf] a}+s tyf ljQLo
;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]5 . s]Gb|n] o:tf] lg/LIf0f÷;'kl/j]If0f
cfgf sd{rf/L v6fO{ :ynut tyf u}/ :ynut ?kdf ug{ ;Sg]5 .
!&= sfnf];"rLdf ;dflji6 C0fLx?sf] ljj/0f ;fj{hlgs ug'{ kg]{
o; lgb]{zg adf]lhd k|To]s c;f/ / k'; d;fGt;Dddf sfnf];"rLdf ;dfj]z eO{ Ps s/f]8 ?k}ofFeGbf a9L
/sd ltg{ afFsL /x]sf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfsf] gfdfjnL cBfjlws u/L s]Gb|n] /fli6«o b}lgs
klqsfdf qmdzM ;fpg / df3d;fGtleq ;j{;fwf/0fsf] hfgsf/Lsf] nflu k|sflzt ug'{ kg]{5 . ;f]] hfgsf/L
o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu tyf ;DalGwt ;'kl/j]If0f ljefu, sDkgL /lhi6«f/sf]
sfof{no / lwtf]kq jf]8{nfO{ ;d]t pknAw u/fpg' kg]{5 . cGo JolQmx?sf] gfdfjnLsf] xsdf shf{ ;"rgf
s]Gb|n] ;j{;fwf/0fnfO{ cfjZos k/L dfu u/]df z'Ns lnO{ jf glnO{ To:tf] ;"rgf pknAw u/fpg' kg]{5 .
;fy}, sfnf];"rLdf ;dflji6 JolQmx?sf] cBfjlws ;"rgf s]Gb|n] clgjfo{ ?kdf cfgf] j]j ;fO6df /fVg'
kg]{5 .
!*= cGo Joj:yfx?
!_ uf]klgotf sfod ug'{ kg]{
Ohfhtkqk|fKt ;+:yf / s]Gb|aLr cfbfg k|bfg x'g] ;"rgf tyf cGo ljj/0f ;+j]bgzLn ePsf]n] To:tf
;"rgf tyf ljj/0f cfbfg k|bfg ubf{ jf clen]v /fVbf k"0f{ uf]kgLotf sfod /fVg' kg]{5
@_ JolQmut tyf ;+:yfut hdfgLdf k|jflxt shf{sf] ;DaGwdf
Ohfhtkqk|fKt ;+:yfx?af6 s'g} klg lsl;dsf] JolQmut tyf ;+:yfut hdfgLdf k|bfg ePsf] shf{
tyf ;'ljwfx? lgwf{l/t ;dodf r'Qmf gu/]df hdfgL lbg] JolQm tyf ;+:yfx?nfO{ ;d]t o;
lgb]{zgsf] cwLgdf /xL sfnf];"rLdf ;dfj]z ug{' kg]{5 . To:tf hdfgLstf{x?n] u/]sf] hdfgL /sdsf]
;Ldf;Ddsf] /sd r'Qmf ePsf] ;DalGwt Ohfhtkqk|fKt ;+:yfaf6 hfgsf/L k|fKt x'g cfPdf
hdfgLstf{sf] gfd sfnf];"rLaf6 x6fpg' kg]{5 .
#_ ;]o/wgLsf] gfd kl/jt{g eO{ cfPdf
sfnf];"rLdf ;dfj]z ePsf ;]o/wgLx?n] cfgf] ;]o/ cGo JolQmx?nfO{ x:tfGt/0f u/L lghsf]
bfloTj gofF ;]o/wgLn] :jLsf/ u/]sf] cj:yfdf ;DalGwt Ohfhtkqk|fKt ;+:yfsf] ;~rfns
;ldltnfO{ pQm ljifo :jLsf/ u/L l;kmfl/; eO{ cfPdf klxn]sf ;]o/wgLnfO{ sfnf];"rLaf6 x6fpg'
kg]{5 .
Ohfhtkqk|fKt ;+:yfaf6 C0f lnPsf s'g} k|fOe]6 lnld6]8 jf ;j{;fwf/0fdf ;]o/ hf/L u/L g;s]sf
klAns lnld6]8 sDkgLsf kGw| k|ltzteGbf a9L ;]o/ lng] ;]o/wgLn] To:tf] sDkgLsf] cfgf]
:jfldTjdf /x]sf] ;]o/ laqmL jf gfd;f/L ug'{k"j{ C0f k|bfg ug]{ ;DalGwt Ohfhtkqk|fKt ;+:yfsf]

323
 :jLs[lt lng' kg]{5 . o; k|of]hgsf] nflu ;DalGwt Ohfhtkqk|fKt ;+:yfsf] :jLs[lt glnO{ To:tf]
C0fL sDkgLsf] ;]o/ laqmL jf gfd;f/L ug{ gkfpg] u/L C0f k|bfg ug]{ Ohfhtkqk|fKt ;+:yfn]
clgjfo{ ?kdf sfuh u/fpg' kg]{5 . o;/L :jLs[lt glnO{ C0fL sDkgLsf] ;]o/wgLsf] ;]o/ gfd;f/L
jf laqmL u/]df ;fljssf ;]o/wgLnfO{ sfnf];"rLdf /fVg' kg]{5 .
$_ ;/sf/L tyf cw{–;/sf/L lgsfoaf6 dgf]lgt ;~rfnsx?sf] ;DaGwdf
o; lgb]{zgdf cGoq h'g;'s} s'/f n]lvPsf] ePtf klg o; a}+s, g]kfn ;/sf/ jf g]kfn ;/sf/sf] k"0f{
jf clwsf+z :jfldTjdf /x]sf] ;+:yfaf6 dgf]lgt s'g} klg JolQm s'g} klg C0fL ;+:yfsf] ;~rfns eO{
To:tf] ;+:yf sfnf];"rLdf k/]df To;/L dgf]lgt ;~rfnsx? sfnf];"rLdf ;dfj]z x'g] 5}gg\ .
%_ Psf3/ kl/jf/sf] ;DaGwdf
o; lgb]{zgsf] k|of]hgsf nflu Psf3/ kl/jf/ eGgfn] ;DalGwt JolQmsf] klt jf kTgL, 5f]/f, a'xf/L,
5f]/L, wd{k'q, wd{k'qL, afa', cfdf, ;f}t]gL cfdf / cfkm"n] kfng kf]if0f ug'{ kg]{ bfh', efph', efO a'xf/L
/ lbbL alxgL ;Demg' kg]{5 .
t/, ;f] zAbn] c+za08f u/L dfgf] 5'l§O{ cf–cfgf] k]zf Joj;fo u/L a;]sf] kl/jf/sf] ;b:onfO{
hgfpg] 5}g .
^_ shf{ ;"rgf OsfO{
Ohfhtkqk|fKt ;+:yfx?n] s]Gb|Lo ?kdf shf{ ;"rgf OsfO{ u7g u/L s]Gb| tyf cGo lgsfodf k7fpg'
kg]{ shf{;"rgf ;DaGwL ;Dk"0f{ sfo{x? ;f] OsfO{af6 dfq ug'{÷u/fpg' kg]{5 . s]Gb|;Fu ul/g] ;Dk"0f{
sfo{sf] nflu OsfO{sf hgzlQmnfO{ tf]Sg' kg]{5 / ;f]sf] hfgsf/L ;DalGwt Ohfhtkqk|fKt ;+:yfn]
s]Gb|nfO{ pknAw u/fpg' kg]{5 . ;fy}, tf]lsPsf] OsfO{n] Ohfhtkqk|fKt ;+:yf / s]Gb|aLr x'g] kqfrf/
P+j On]S6«f]lgs tYofÍsf] clen]v cBfjlws u/L /fVg' kg]{5 .
&_ e"nj; sfnf];"rLdf ;dfj]z ePsfx?sf] ;DaGwdf
sfnf];"rLdf ;dfj]z gx'g' kg]{ s'g} JolQm, kmd{, sDkgL jf ;+ul7t ;+:yf e"nj; sfnf];"rLdf ;dfj]z
ul/Psf] /x]5 eg] o; ;DaGwdf ;DalGwt Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltaf6 l;kmfl/; eO{
cfPdf clanDa To:tf] JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ clen]v g} g/xg] u/L sfnf];"rLaf6
x6fpg' kg]{5 . o;/L sfnf];"rLdf ;dfj]z eO{ x6]sf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{
sfnf];"rLdf ;dfj]z ePsf] dflgg] 5}g .
*_ s]Gb|sf] ;b:otf
Ohfhtkqk|fKt ;+:yfx?n] shf{ ;"rgfsf] cfbfg k|bfg ug]{ / ;dodf shf{sf] ;fFjf÷Aofh gltg]{
C0fLnfO{ sfnf];"rLdf ;dfj]z ug]{ k|of]hgsf nflu clgjfo{ ?kdf s]Gb|sf] ;b:otf lng' kg]{5 .
(_ 5'6
o; lgb]{zgdf cGoq h'g;'s} s'/f n]lvPsf] eP tfklg g]kfn ;/sf/ jf g]kfn ;/sf/sf] k"0f{ jf
clwsf+z :jfldTj ePsf ;/sf/L ;+:yfgx?, o; a}+saf6 lgIf]k / shf{sf] sf/f]af/ ug{ Ohfhtkqk|fKt
;+:yfx?, j}b]lzs nufgL cGtu{t cfpg] ;fem]bf/ nufgLstf{, ljb]zL lgof]u, bft[;+:yf / ljsf;
;fem]bf/x?, låkIfLo jf jx'kIfLo ;DaGw ePsf cGt/f{li6«o ;+3 ;+:yfx?nfO{ sfnf];"rLdf ;dfj]z
ul/g] 5}g .
!)_ sfnf];"rL ljj/0f cBfjlws ug]{
o; lgb]{zg adf]lhd s]Gb|n] / ;DalGwt a}+s tyf ljQLo ;+:yfn] tof/ ug]{ sfnf];"rL cBfjlws u/L
/fVg' kg]{5 .
!!_ s]Gb|sf] sfnf];"rLdf ;"rLs[t Ohfhtkqk|fKt ;+:yfsf ;]o/wgLx?n] k|fKt ug{ ;Sg] xsk|b ;]o/ tyf
cu|flwsf/ ;]o/, C0fkq / nfef+zsf ;DaGwdf b]xfo adf]lhdsf] Joj:yf ul/Psf] 5 .
-s_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf ;+:yfks ;]o/wgLx?dWo] s]Gb|sf] sfnf];"rLdf ;"rLs[t
eO{/x]sf ;+:yfks ;]o/wgLn] cfkm" ;+:yfks /x]sf] a}+s÷ljQLo ;+:yfsf] xsk|b ;]o/ tyf
cu|flwsf/ ;]o/ / C0fkq vl/b ug{ kfpg] 5}gg\ . t/, s]Gb|sf] sfnf];"rLaf6 x6]sf] k|df0f ;lxt
;DalGwt a}+s÷ljQLo ;+:yfsf ;+:yfks ;]o/wgLn] cfkm" ;+:yfks /x]sf] a}+s÷ljQLo ;+:yfsf]

324
 xsk|b ;]o/ tyf cu|flwsf/ ;]o/ / C0fkq bfjL ug{ cfPdf k|rlnt sfg'g cg';f/ cGo
JolQm÷;+:yfnfO{ a]rljvg÷afF8kmfF8÷hkmt ul/;lsPsf] cj:yf /x]g5 eg] ;fljss} ;+:yfks
;]o/wgLn] k|fKt ug{ ;Sg]5g\ .
-v s]Gb|sf] sfnf];"rLdf ;"rLs[t C0fLsf] a}+s tyf ljQLo ;+:yfsf] ;+:yfks nufotsf cGo
;]o/wgLsf x}l;otn] kfpg] nfef+z /sd cGo a}+s tyf ljQLo ;+:yfn] shf{ aSof}tfsf] k|df0f
;lxt e'StfgL dfu u/]df To:tf JolQm;Fu c;'n ug'{kg]{ /sd lghn] kfpg] nfef+z /f]Ssf u/L
;DalGwt ;+:yfn] pknAw u/fpg' kg]{5 . o:tf] Joj:yf cfg} a}+s tyf ljQLo ;+:yfsf] shf{
r'Qmf ug]{ k|of]hgsf nflu ;d]t nfu" x'g]5 .
!@_ sfnf];"rLdf /x]sf ;+:yfks ;]o/wgLn] xsk|b ;]o/df ;xefuL x'g / nfef+z lng gkfpg]M
-s_ sfnf];"rLdf ;dfj]z ;+:yfks ;]o/wgLn] o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfaf6
lgisfzg x'g] s'g} klg lsl;dsf] xsk|b ;]o/df ;xefuL x'g kfpg] 5}g .
-v_ sfnf];"rLdf ;dfj]z ;+:yfks ;]o/wgLn] k|fKt ug]{ s'g} klg lsl;dsf] nfef+z C0f ltg]{ k|of]hg
afx]s cGo lsl;dn] e'QmfgL lng÷lbg kfOg] 5}g .
-u_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] sfnf];"rLdf ;"rLs[t cfgf] ;+:yfsf] ;+:yfks
;]o/wgLx?sf] ljj/0f cBfjlws u/L /fVg' kg]{5 .
!#_ o; a}+snfO{ hfgsf/L u/fpg' kg]{
pka'Fbf -(_ df pNn]v ePsf ;+:yf afx]s o; a}+saf6 Ohfhtkqk|fKt jf cg'dltkqk|fKt cGo
;+:yfnfO{ sfnf];"rLdf /fVg shf{ ;"rgf s]Gb|nfO{ l;kmfl/; ug{' k"j{ ;DalGwt Ohfhtkqk|fKt ;+:yfn]
o; a}+snfO{ hfgsf/L u/fpg' kg]{5 .
!(= b08 hl/jfgf tyf sf/jfxL ;DaGwL Joj:yf
!_ Ohfhtkqk|fKt ;+:yfn] s]Gb|df e/L k7fpg' kg]{ C0fLx?sf] ljj/0f / sfnf];"rLdf /fVg' kg]{ C0fLx?sf] gfd
tyf ljj/0f ;dodf g} s]Gb|df pknAw gu/fPdf jf To:tf tYo n'sfP/ yk shf{ ;'ljwf k|bfg u/]sf]
kfOPdf jf unt ;"rgf k|jfx u/]df jf sfnf];"rLdf ;dfj]z ePsf] JolQm, kmd{, sDkgL jf ;+ul7t
;+:yfnfO{ shf{ k|jfx ePdf jf o; a}+ssf] lg/LIf0f tyf ;'kl/j]If0f k|ltj]bgdf To:tf] Joxf]/f pNn]v eO{
cfPdf ;DalGwt Ohfhtkqk|fKt ;+:yf jf ltgsf ;DalGwt ;~rfns, kbflwsf/L jf sd{rf/L ;d]tnfO{
o; a}+sn] g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !)) adf]lhdsf] sf/jfxL ug{ ;Sg]5 .
@_ sfnf];"rLdf k/]sfnfO{ C0f ;'ljwf k|bfg u/]df hl/jfgf nufOg]
sfnf];"rLdf k/]sf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfx?nfO{ s'g} klg a}+s tyf ljQLo ;+:yfn]
C0f÷;'ljwf k|jfx u/]df g]kfn /fi6« a}+s P]g, @)%* sf] bkmf (( -!_ ad]flhd pQm C0f ;'ljwf
a/fa/sf] /sd ljuf] sfod u/L ;DalGwt a}+s tyf ljQLo ;+:yfnfO{ hl/jfgf ul/g] 5 .
#_ sfnf];"rLdf /fVg l;kmfl/; gu/]df hl/jfgf nufOg]
s'g} a}+s tyf ljQLo ;+:yfn] g]kfn /fi6« a}+ssf] lgb]{zg cg';f/ s'g} JolQm, kmd{, sDkgL jf ;+ul7t
;+:yfnfO{ shf{ ;"rgf s]Gb|sf] sfnf];"rLdf ;dfj]z ug{ l;kmfl/; ug'{kg]{df ;f] u/]sf] gkfO{Pdf To:tf]
;+:yfnfO{ g]kfn /fi6« a}+s P]g, @)%* sf] bkmf (( sf] pkbkmf -!_ adf]lhd To:tf] C0fL;Fu p7fpg
afFsL /x]sf] /sd a/fa/sf] ljuf] sfod u/L hl/jfgf nufOg] 5 .
$_ sfnf];"rLdf k/]sf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfx?nfO{ k|bfg u/]sf] shf{df ztk|ltzt shf{
gf]S;fgL Joj:yf sfod ug'{ kg]{
s_ sfnf];"rLdf /x]sf JolQm, kmd{, sDkgL tyf ;+ul7t ;+:yfaf6 s'g} shf{ c;'nL ug{ afFsL /x]sf]
eP To:tf] shf{sf nflu ztk|ltzt shf{ gf]S;fgL Joj:yf ug'{kg]{ / To;/L Joj:yf gu/]sf]
kfO{Pdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !)) sf] pkbkmf -@_ sf] v08 -u_ adf]lhd
;DalGwt sfo{sf/L k|d'vnfO{ kfFr nfv ?k}ofF;Dd gub hl/jfgf nufOg] 5 .
v_ s'g} C0fL cGo a}+s tyf ljQLo ;+:yf dfkm{t sfnf];"rLdf /fv]sf] ePtf klg To:tf C0fLnfO{
k|bfg ePsf] C0fsf] xsdf Ohfhtkqk|fKt ;+:yfn] cfkm"n] k|bfg u/]sf] shf{ jf ;'ljwfsf]
juL{s/0fsf] cfwf/df shf{ gf]S;fgL Joj:Yff sfod ug{ ;lsg] 5 .

325
@)= Ohfhtkq k|fKt ;+:yfsf ;+:yfks ;]o/wgL shf{ ;"rgf s]Gb|sf] sfnf];"rLdf ;"rLs[t /x]sf] cj:yfdf To:tf]
;+:yfks ;]o/wgLsf] ;DklQ lwtf] /fvL cGo JolQm jf ;+:yfnfO{ shf{ k|jfx ug{ kfOg] 5}g .
@!= o; a}+ssf] lgb]{zg adf]lhd sfnf] ;"rLdf ;dfj]z ePsf JolQm, kmd{, sDkgL, ;+:yfn] a}+s tyf ljQLo
;+:yfdf vftf -sn vftf ;d]t_ vf]Ng kfpg] 5}gg\ . ;fy} sfnf] ;"rLdf /x]sf] JolQm, kmd{, sDkgL jf
;+:yfsf] sfod /x]sf] vftfdf /sd hDdf ug{ afx]s cGo a}lsË sf/f]af/ ug{ kfOg] 5}g .
t/, b}lgs hLjgofkgsf] nflu rflxg] cfwf/e"t cfjZos vr{sf] k|of]hgsf] nflu g]kfn ;/sf/af6 tf]lsP
adf]lhdsf] /sdsf] xb;Dd /sd lgsfNg, g]kfn ;/sf/nfO{ a'emfpg' kg]{ s/, z'Ns, b:t'/ cflb ltg{ tyf
a}+s jf ljQLo ;+:yfsf] shf{ glt/L sfnf] ;"rLdf ;dfj]z ePsf JolQm, kmd{, sDkgL jf ;+:yfn] C0f ltg]{
k|of]hgsf] nflu dfq vftf ;~rfng ug{ o; Joj:yfn] afwf k'u]sf] dflgg] 5}g .
@@= vf/]hL / jrfpm
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg @)&% sf] shf{ ;"rgf tyf sfnf];"rL ;DaGwL Joj:yf O=k|f lgb]{zg g+= !@÷)&% af6
hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&^ c;f]h d;fGt;Dd hf/L ePsf o;} ljifo;Fu
;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;} lgb]{zg
adf]lhd eP u/]sf] dflgg]5 .

326
 s=;"=kmf=g=! -s_

JolQmut shf{sf] k|of]hgsf] nflu

JolQmut tyf ;'/If0f ;DaGwL ljj/0f
@)=== ;fn ===========dlxgf == ut]

k|yd k6s shf{ :jLs[lt ubf{÷efvf gf3]sf shf{sf] ljj/0f shf{ ;"rgf s]Gb|df of] kmf/d e/L k7fpg' kg]{ . ;fy},
o; kmf/ddf pNn]v ePsf] ljj/0fdf s'g} kl/jt{g ePdf ;f]sf] hfgsf/L o; kmf/ddf e/L lbg' kg]{ . t/, rn
;DklQsf] d"NofÍg /sddf dfq kl/jt{g ePdf k7fpg' gkg{] .
C0f k|bfg ug]{ a}+s÷ljQLo ;+:yfsf] gfd M– zfvf÷pk–zfvf M–
! C0fLsf] gfd M– ;d"xM
!=! gful/stf k|df0fkqdf pNn]v eP adf]lhdsf] 7]ufgf M– xfnsf] 7]ufgf M–
lhNnf M– g=kf=÷uf=lj=;= M– lhNnf M– g=kf=÷uf=lj=;= M–
j8f g+= M– 6f]n M– 3/ g+= M– j8f g+= M– 6f]n M– 3/ g+= M–
!=@ gful/stf g+= M– hf/L u/]sf] ldlt M– hf/L u/]sf] lhNnf M–
!=# dtbftf k|df0fkq g+= M– hf/L u/]sf] ldlt M– hf/L u/]sf] lhNnf M–
!=$ ;jf/L rfns cg'dlt kq g+= M– hf/L u/]sf] lhNnf M–
!=% /fxbfgL g+= M– k|bfg u/]sf] d'n's M–
!=^ :yfoL n]vf g+= M– hf/L u/]sf] ldlt M– ;+:yf sf]8 M–
!=& kmf]g g+= M– df]afO{n g+= M– O{d]n 7]ufgf M–
!=* tLgk':t] ljj/0f M–
afa' afh] >Ldfg\÷>LdtL cfdf ;;'/f

@= C0fLsf] Psf3/ kl/jf/sf] ljj/0f M– -o; k|of]hgsf] nflu Psf3/ kl/jf/ eGgfn] C0fLsf] klt jf kTgL, 5f]/f, a'xf/L,
cljjflxtf 5f]/L, wd{k'q, cljjflxtf wd{k'qL, afa', cfdf, ;f}t]gL cfdf / cfkm"n]
kfng kf]if0f ug'{ kg]{ bfh', efO, lbbL / alxgLnfO{ a'emfp+5 ._
Psf3/ kl/jf/sf ;b:ox?sf] gfd gftf

#= clwsf/ k|fKt JolQmsf]

gfd / 7]ufgf gful/stf g+= afa'sf] gfd afh]sf] gfd

$= sG;g{ ;DaGwL ljj/0f M– -C0fLsf] cGo s'g} kmd{, sDkgL jf ;+ul7t ;+:yfdf !% k|ltzt jf ;f]eGbf a9L ;]o/
:jfldTj ePdf jf ;~rfns ePdf pNn]v ug{' kg{]_
;+nUg kmd{, sDkgL jf ;+ul7t ;+:yfsf] gfd 7]ufgf ;]o/xf]N8/÷;~rfns ;]o/ nufgL k|ltzt

-/sd ?=df _
%= C0fLn] pkof]u u/]sf] shf{sf] nflu hdfgt lbg] JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfsf] ljj/0f M–

%=! hdfgt lbg] JolQm ePdf ;f]sf] ljj/0f M

gfd 7]ufgf gful/stf g+= gful/stf gful/stf hf/L ePsf] hdfgt hdfgt lbPsf]
/ /fxbfgL hf/L ePsf] lhNnf / /fxbfgL hf/L lbPsf] shf{ zLif{s
g+= ldlt ePsf] d'n's /sd

327
%=! -s_ hdfgt lbg] JolQmsf] tLgk':t]] ljj/0f M
gfd afa' afh] >Ldfg\÷>LdtL cfdf ;;'/f

%=@ hdfgt lbg] kmd{, sDkgL jf ;+ul7t ;+:yf ePdf ;f]sf] ljj/0f M
gfd 7]ufgf /lhi6«]zg g+=÷ hf/L ePsf] hf/L u/]sf] hdfgt hdfgt lbPsf]
kfg g+= ldlt lgsfo lbPsf] /sd shf{ zLif{s

%=@ -s_ hdfgt lbg] kmd{, sDkgL jf ;+ul7t ;+:yfdf ;+nUg ;]o/wgL tyf ;~rfnsx?sf] ljj/0f M
;]o/wgL /÷jf ;~rfnssf] gfd 7]ufgf ;]o/wgL ÷;~rfns ;]o/ nufgL k|ltzt

%=@ -v_ hdfgt lbg] kmd{, sDkgL jf ;+ul7t ;+:yfsf] ;]o/wgL / ;~rfnsx?sf] tLgk':t] ljj/0f M
;]o/wgL /÷jf gful/stf g+= afa' afh] >Ldfg\÷>LdtL cfdf ;;'/f
;~rfnssf] gfd

^= ;'/If0fdf /x]sf] hldg, 3/, kl/of]hgf cflb h:tf crn ;DklQsf] ljj/0f M
lwtf]sf] k|sf/ lwtf]] /x]sf] :yfg lwtf]wgLsf] d"Nof+lst d"Nofsg d"NofÍg lwtf] /flvPsf]
-j8f g+= ;lxt_ gfd /sd ldlt stf{sf] gfd shf{ zLif{s

&= ;'/If0fdf /x]sf] artkq, C0fkq, d'2lt /l;b, k|f]ld;/L gf]6, ;]o/, ;fdfg lwtf] -xfOkf]lys]zg ;d]t_, cflb h:tf rn
;DklQsf] ljj/0f M
lwtf]sf] lwtf]] /x]sf] lwtf]wgLsf] gfd d"Nof+lst /sd d"Nofsg d"NofÍgstf{ lwtf] /flvPsf]]
k|sf/ :yfg ldlt sf] gfd shf{ zLif{s
-j8f g+= ;lxt_

*= C0fL;Fu ;DalGwt s}lkmot M–

================== ==================== ====================

tof/ ug]{ r]s ug]{ Joj:yfks÷k|d'v

-pko{'Qm sf]7fx? ljj/0fsf] nflu ckof{Kt ePdf csf]{ kmf/fd k|of]u ug{ ;lsg]5 ._

328
 s=;"=kmf =g+=! -v_
;+o'Qm shf{sf] k|of]hgsf] nflu
JolQmut tyf ;'/If0f ;DaGwL ljj/0f
@)=========;fn ======== dlxgf =====ut]

k|yd k6s shf{ :jLs[lt ubf{{÷efvf gf3]sf shf{sf] ljj/0f shf{ ;"rgf s]Gb|df of] kmf/d e/L k7fpg' kg]{ . ;fy},
o; kmf/ddf pNn]v ePsf] ljj/0fdf s'g} kl/jt{g ePdf ;f]sf] hfgsf/L of] kmf/fd e/L lbg' kg]{ . t/, rn ;DklQsf]
d"NofÍg /sddf dfq kl/jt{g ePdf k7fpg' gkg{] .
C0f k|bfg ug]{ a}+s÷ljQLo ;+:yfsf] gfd M– zfvf÷pk–zfvf M–
! ;+o'Qm C0fLx?sf] gfd M–
!=! klxnf] C0fLsf]] gfd M–
!=!=! gful/stf k|df0fkqdf pNn]v eP adf]lhdsf] 7]ufgf M– xfnsf] 7]ufgf M–
lhNnf M– g=kf=÷uf=lj=;=M– lhNnf M– g=kf=÷uf=lj=;=M–
j8f g+= M– 6f]n M– 3/ g+= M– j8f g+= M– 6f]n M– 3/ g+= M–
!=!=@ gful/stf g+= M– hf/L u/]sf] ldlt M– hf/L u/]sf] lhNnf M–
!=!=# dtbftf k|df0fkq g+= M– hf/L u/]sf] ldlt M– hf/L u/]sf] lhNnf M–
!=!=$ ;jf/L rfns cg'dlt kq g+= M– hf/L u/]sf] lhNnf M–
!=!=% /fxbfgL g= M– k|bfg u/]sf] d'n's M–
!=!=^ :yfoL n]vf g+= M– hf/L u/]sf] ldlt M– ;+:yf sf]8 M–
!=!=& kmf]g g M– df]afO{n g+= M– O{d]n 7]ufgf M–
!=!=* klxnf] C0fLsf]] tLgk':t] ljj/0f M–
afa' afh] >Ldfg\÷>LdtL cfdf ;;'/f

!=@ bf];|f] C0fLsf]] gfd M–

!=@=! gful/stf k|df0fkqdf pNn]v eP adf]lhdsf] 7]ufgf M– xfnsf] 7]ufgf M
lhNnf M– g=kf=÷uf=la=;= M– lhNnf M– g=kf=÷uf=la=;=M–
j8f g+= M– 6f]n M– 3/ g+=M– j8f g+=M– 6f]n M– 3/ g+=M–
!=@=@ gful/stf g+= M– hf/L u/]sf] ldlt M– hf/L u/]sf] lhNnf M–
!=@=# dtbftf k|df0fkq g+= M– hf/L u/]sf] ldlt M– hf/L u/]sf] lhNnf M–
!=@=$ ;jf/L rfns cg'dlt kq g+= M– hf/L u/]sf] lhNnf M–
!=@=% /fxbfgL g+= M– k|bfg u/]sf] d'n's M–
!=@=^ :yfoL n]vf g+= M– hf/L u/]sf] ldlt M– ;+:yf sf]8 M–
!=@=& kmf]g g+= M– df]afO{n g+=M– O{d]n 7]ufgf M–
!=@=* bf];|f] C0fLsf] tLgk':t] ljj/0f M–
afa' afh] >Ldfg\÷>LdtL cfdf ;;'/f

@= C0fLx?sf] Psf3/ kl/jf/sf] ljj/0f M– -o; k|of]hgsf] nflu Psf3/ kl/jf/ eGgfn] C0fLsf] klt jf kTgL, 5f]/f,
a'xf/L, cljjflxtf 5f]/L, wd{k'q, cljjflxtf wd{kq' L, afa', cfdf, ;f}t]gL cfdf / cfkm"n] kfng kf]i f0f ug'{ kg]{ bfh', efO,
lbbL / alxgLnfO{ a'emfp+5 ._
C0fLx?sf] gfd Psf3/ kl/jf/sf ;b:ox?sf] gfd gftf

#= clwsf/ k|fKt JolQmsf]

gfd / 7]ufgf gful/stf g+= afa'sf] gfd afh]sf] gfd

329
$= sG;g{ ;DaGwL ljj/0f M– -C0fLx?sf] JolQmut ?kdf cGo s'g} kmd{, sDkgL jf ;+ul7t ;+:yfdf !% k|ltzt jf
;f]eGbf a9L ;]o/ :jfldTj ePdf jf ;~rfns ePdf pNn]v ug{'kg{] _
C0fLsf]] gfd ;+nUg kmd{, sDkgL jf 7]ufgf ;]o/xf]N8/÷;~rfn ;]o/ nufgL k|ltzt
;+ul7t ;+:yfsf] gfd s

-/sd ?=df_
%= C0fLn] pkof]u u/]sf] shf{sf] nflu hdfgt lbg] JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfsf] ljj/0f M

%=! hdfgt lbg] JolQmM ePdf ;f]sf] ljj/0f M

gfd 7]ufgf gful/stf g+=÷ gful/stf hf/L gful/stf hf/L ePsf] hdfgt hdfgt
/fxbfgL g+= ePsf] ldlt lhNnf ÷ /fxbfgL hf/L lbPsf] lbPsf] shf{
ePsf] d'n's /sd zLif{s

%=! -s_ hdfgt lbg] JolQmsf] ltgk':t]] ljj/0f M

gfd afa' afh] >Ldfg\÷>LdtL cfdf ;;'/f

%=@ hdfgt lbg] kmd{, sDkgL jf ;+ul7t ;+:yf ePdf ;f]sf] ljj/0f M
gfd 7]ufgf /lhi6«]zg g+= hf/L ePsf] hf/L u/]sf] hdfgt hdfgt lbPsf] shf{
÷kfg g+= ldlt lgsfo lbPsf] /sd zLif{s

%=@ -s_ hdfgt lbg] kmd{, sDkgL jf ;+ul7t ;+:yfdf ;+nUg ;]o/wgL tyf ;~rfnsx?sf] ljj/0f M
;]o/wgL /÷jf ;~rfnssf] gfd 7]ufgf ;]o/wgL÷;~rfns ;]o/ nufgL k|ltzt

%=@ -v_ hdfgt lbg] AolQm tyf kmd{, sDkgL jf ;+ul7t ;+:yfsf] ;]o/wgL / ;~rfnsx?sf] tLgk':t] ljj/0f M
;]o/wgL /÷jf ;~rfnssf] gfd gful/stf g= afa' afh] >Ldfg\÷>LdtL cfdf ;;'/f

^= ;'/If0fdf /x]sf] hldg, 3/, kl/of]hgf cflb h:tf crn ;DklQsf] ljj/0f M
lwtf]sf] lwtf]] /x]sf] :yfg lwtf]wgLsf] d"Nof+lst d"NofÍg d"NofÍgstf{ lwtf] /flvPsf]
k|sf/ -j8f g+= ;lxt_ gfd /sd ldlt sf] gfd shf{ zLif{s

&= ;'/If0fdf /x]sf] artkq, C0fkq, d'2lt /l;b, k|f]ld;/L gf]6, ;]o/, ;fdfg lwtf] -xfOkf]lys]zg ;d]t_, cflb h:tf
rn ;DklQsf] ljj/0f M
lwtf]sf] lwtf]] /x]sf] :yfg lwtf]wgLsf] d"Nof+lst d"NofÍg d"NofÍgstf{sf] lwtf] /flvPsf]
k|sf/ -j8f g+= ;lxt_ gfd /sd ldlt gfd shf{ zLif{s

*= C0fL;Fu ;DalGwt s}lkmot M–

=================== =================== =======================
tof/ ug]{ r]s ug]{ Joa:yfks÷k|d'v
-pko{'Qm sf]7fx? ljj/0fsf] nflu ckof{Kt ePdf csf]{ kmf/fd k|of]u ug{ ;lsg]5 ._

330
 s=;"=kmf =g+=! -u_
kmd{, sDkgL jf ;+ul7t ;+:yfsf] shf{sf] k|of]hgsf] nflu
JolQmut tyf ;'/If0f ;DaGwL ljj/0f
@)==== ;fn ======= dlxgf ====ut]

k|yd k6s shf{ :jLs[lt ubf{÷efvf gf3]sf shf{sf] ljj/0f shf{ ;"rgf s]Gb|df of] kmf/d e/L k7fpg' kg]{ . ;fy},
o; kmf/ddf pNn]v ePsf] ljj/0fdf s'g} kl/jt{g ePdf ;f]sf] hfgsf/L of] kmf/fd e/L lbg' kg]{ . t/, rn ;DklQsf]
d"NofÍg /sddf dfq kl/jt{g ePdf k7fpg' gkg{] .
C0f k|bfg ug]{ a}+s÷ljQLo ;+:yfsf] gfd M– zfvf÷pk–zfvf M–
! C[0fL kmd{, sDkgL jf ;+ul7t ;+:yfsf] gfd M– ;d"x M–
!=! /lhi6/ k|df0fkq adf]lhdsf] 7]ufgf M sfof{nosf] 7]ufgf M
lhNnf M– g=kf=÷uf=lj=;=M– lhNnf M– g=kf=÷uf=lj=;=M–
j8f g+=M– 6f]n M– 3/ g=M– j8f g+=M– 6f]n M– 3/ g+=M–
!=@ /lhi6«]zg g+=M– btf{ u/]sf] ldlt M– btf{ u/]sf] lgsfo M–
!=# kmf]g g+=M– km\ofS; g+=M– O{d]n M–
!=$ kfg g+=M– btf{ u/]sf] ldlt M– btf{ u/]sf] lhNnf M–

@=-s_ k|f]k|fO6/, ;fem]bf/, ;]o/xf]N8/ /÷jf ;~rfnsx?sf] ljj/0f M -k|fO{e]6 k|f]k|fO6/, ;fem]bf/ / ;~rfnsdWo]
ln= s+= / klAns ln= s+= ePdf !% k|ltzt jf ;f]eGbf a9L ;]o/ wf/0f ug]{ h'g xf] ;f] df -_ lrGx nufpg]
;]o/wgLx?sf] dfq gfd pNn]v ug]{ ._
s}lkmot
k|f]k|fO6/ ;fem]bf/ ;~rfns

@=-v_ k|f]k|fO6/, ;fem]bf/, ;]o/xf]N8/ /÷jf ;~rfnsx?sf] tLgk':t] ljj/0f M

gfd gful/stf g+= / afa' afh] >Ldfg\÷>LdtL cfdf ;;'/f
hf/L ldlt

#= clwsf/ k|fKt JolQmsf]

gfd / 7]ufgf gful/stf g+= afa'sf] gfd afh]sf] gfd

$= sG;g{ ;DaGwL ljj/0f M– -C[0fL kmd{ / ;f]sf k|f]k|fO6/, ;fem]bf/, ;]o/xf]N8/ /÷jf ;~rfnsx?sf] JolQmut, ;+o'Qm
jf ;+:yfut ?kdf cGo s'g} kmd{, sDkgL jf ;+ul7t ;+:yfdf !% k|ltzt jf ;f]eGbf a9L ;]o/ :jfldTj ePdf jf
;~rfns ePdf pNn]v ug{' kg{]_
;+nUg AolQmsf] gfd ;+nUg kmd{, sDkgL jf 7]ufgf ;]o/xf]N8/÷;rfns ;]o/ nufgL
;ul7t ;+:yfsf] gfd k|ltzt

-/sd ?=df_
%= C0fLn] pkof]u u/]sf] shf{sf] nflu hdfgt lbg] JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfsf] ljj/0f M

%=! hdfgt lbg] JolQm ePdf ;f]sf] ljj/0f M

gfd 7]ufgf gful/stf gful/stf gful/stf hf/L ePsf] hdfgt hdfgt lbPsf]
g+=÷/fxbfgL hf/L ePsf] lhNnf÷/fxbfgL hf/L lbPsf] shf{ zLif{s

331
 g+= ldlt ePsf] d'n's /sd

%=! -s_ hdfgt lbg] JolQmsf] tLgk':t]] ljj/0f M

gfd afa' afh] >Ldfg\÷>LdtL cfdf ;;'/f

%=@ hdfgt lbg] kmd{, sDkgL jf ;+ul7t ;+:yf ePdf ;f]sf] ljj/0f M
gfd 7]ufgf /lhi6«]zg g+=÷ hf/L ePsf] hf/L u/]sf] hdfgt lbPsf] hdfgt lbPsf]
kfg g+= ldlt lgsfo /sd shf{ zLif{s

%=@ -s_ hdfgt lbg] kmd{, sDkgL jf ;+ul7t ;+:yfdf ;+nUg ;]o/wgL tyf ;~rfnsx?sf] ljj/0f M
;]o/wgL /÷jf ;~rfnssf] gfd 7]ufgf ;]o/wgL÷;~rfns ;]o/ nufgL k|ltzt

%=@ -v_ hdfgt lbg] kmd{, sDkgL jf ;+ul7t ;+:yfsf] ;]o/wgL / ;~rfnsx?sf] tLgk':t] ljj/0f M
;]o/wgL /÷jf gful/stf g+= afa' afh] >Ldfg\÷>LdtL cfdf ;;'/f
;~rfnssf] gfd

^= ;'/If0fdf /x]sf] hldg, 3/, kl/of]hgf cflb h:tf crn ;DklQsf] ljj/0f M
lwtf]sf] k|sf/ lwtf]] /x]sf] :yfg lwtf]wgLsf] gfd d"Nof+lst d"NofÍg d"Nofsgstf{sf] lwtf] /flvPsf]
-j8f g+= ;lxt_ /sd ldlt gfd shf{ zLif{s

&= ;'/If0fdf /x]sf] artkq, C0fkq, d'2lt /l;b, k|f]ld;/L gf]6, ;]o/, ;fdfg lwtf] -xfOkf]lys]zg ;d]t_, cflb h:tf
rn ;DklQsf] ljj/0f M
lwtf]sf] lwtf]] /x]sf] :yfg lwtf]wgLsf] d"Nof+lst d"NofÍg d"NofÍgstf{sf] lwtf] /flvPsf]
k|sf/ -j8f g+= ;lxt_ gfd /sd ldlt gfd shf{ zLif{s

*= C0fL;Fu ;DalGwt s}lkmot M–

=================== =================== ===================
tof/ ug]{ r]s ug]{ Joa:yfks÷k|d'v
-pko{'Qm sf]7fx? ljj/0fsf] nflu ckof{Kt ePdf csf]{ kmf/fd k|of]u ug{ ;lsg]5 ._

332
 s=;"=kmf =g+=! -3_
kmd{, sDkgL jf ;+ul7t ;+:yfsf] shf{sf] k|of]hgsf] nflu
;+:yfut tyf ;'/If0f ;DaGwL ljj/0f
@)==== ;fn ======= dlxgf ====ut]
k|yd k6s shf{ :jLs[lt ubf{÷efvf gf3]sf shf{sf] ljj/0f shf{ ;"rgf s]Gb|df o; kmf/d e/L k7fpg' kg]{ . ;fy},
o; kmf/ddf pNn]v ePsf] ljj/0fdf s'g} kl/jt{g ePdf ;f]sf] hfgsf/L o; kmf/fd e/L lbg' kg]{ . t/, rn ;DklQsf]
d"NofÍg /sddf dfq kl/jt{g ePdf k7fpg' gkg{] .
C0f k|bfg ug]{ a}+s÷ljQLo ;+:yfsf] gfd M– zfvf÷pk–zfvf M–
! ;+o'Qm C[0fL kmd{, sDkgL jf ;+ul7t ;+:yfsf] gfd M–
!=! klxnf] C0fLsf] gfd M–
!=!=! /lhi68{ k|df0fkq adf]lhdsf] 7]ufgf M sfof{nosf] 7]ufgf M
lhNnf M– g=kf=÷uf=lj=;=M– lhNnf M– g=kf=÷uf=lj=;=M–
j8f g+=M– 6f]n M– 3/ g=M– j8f g+=M– 6f]n M– 3/ g+=M–
!=!=@ /lhi6«]zg g+=M– btf{ u/]sf] ldlt M– btf{ u/]sf] lgsfo M–
!=!=# kmf]g g+=M– km\ofS; g+=M– O{d]n M–
!=!=$ kfg g+=M– btf{ u/]sf] ldlt M– btf{ u/]sf] lhNnf M–

!=@ bf]>f]] C0fLsf] gfd M–

!=@=! /lhi68{ k|df0fkq adf]lhdsf] 7]ufgf M sfof{nosf] 7]ufgf M
lhNnf M– g=kf=÷uf=la=;=M– lhNnf M– g=kf=÷uf=la=;=M–
j8f g+=M– 6f]n M– 3/ g=M– j8f g+=M– 6f]n M– 3/ g+=M–
!=@=@ /lhi6«]zg g+=M– btf{ u/]sf] ldlt M– btf{ u/]sf] lgsfo M–
!=@=# kmf]g g+=M– km\ofS; g+=M– O{d]n M–
!=@=$ kfg g+=M– btf{ u/]sf] ldlt M– btf{ u/]sf] lhNnf M–

@=-s_ klxnf] C0fLsf k|f]k|fO6/, ;fem]bf/, ;]o/xf]N8/ /÷jf ;~rfnsx?sf] k|f]k|fO6/, ;fem]bf/ / ;~rfnsdWo] h'g
ljj/0f M -k|fO{e]6 ln= s+= / klAns ln= s+= ePdf !% k|ltzt jf ;f]eGbf xf] ;f]df -_ lrGx nufpg]
a9L ;]o/ wf/0f ug]{ ;]o/wgLx?sf] dfq gfd pNn]v ug]{ ._
gfd 7]ufgf ;]o/ nufgL k|ltzt s}lkmot
-gful/stf k|df0fkq adf]lhd_ k|f]k|fO{6/ ;fem]bf/ ;~rfns

@=-v_ klxnf] C0fLsf k|f]k|fO6/, ;fem]bf/, ;]o/xf]N8/ /÷jf ;~rfnsx?sf] tLgk':t] ljj/0f M
gfd gful/stf g+= hf/L ldlt hf/L lhNnf afa' afh] >Ldfg\÷>LdtL cfdf ;;'/f

@=! -s_ bf];|f] C0fLsf k|f]k|fO6/, ;fem]bf/, ;]o/xf]N8/ /÷jf ;~rfnsx?sf] k|f]k|fO6/, ;fem]bf/ / ;~rfnsdWo] h'g
ljj/0f M -k|fO{e]6 ln= s+= / klAns ln= s+= ePdf !% k|ltzt jf ;f]eGbf xf] ;f]df -_ lrGx nufpg]
a9L ;]o/ wf/0f ug]{ ;]o/wgLx?sf] dfq gfd pNn]v ug]{ ._
gfd 7]ufgf ;]o/ nufgL k|ltzt s}lkmot
-gful/stf k|df0fkq adf]lhd_ k|f]k|fO6/ ;fem]bf/ ;~rfns

@=! -v_ bf];|f] C0fLsf k|f]k|fO6/, ;fem]bf/, ;]o/xf]N8/ /÷jf ;~rfnsx?sf] tLgk':t] ljj/0f M
gfd gful/stf hf/L hf/L afa' afh] >Ldfg\÷>LdtL cfdf ;;'/f
g+= ldlt lhNnf

333
#= clwsf/ k|fKt JolQmsf]
gfd / 7]ufgf gful/stf g+= afa'sf] gfd afh]sf] gfd

$= sG;g{ ;DaGwL ljj/0f M– -C0fL kmd{ / ;f]sf k|f]k|fO6/, ;fem]bf/, ;]o/xf]N8/ / ÷jf ;~rfnsx?sf] JolQmut, ;+o'Qm
jf ;+:yfut ?kdf cGo s'g} kmd{, sDkgL jf ;+ul7t ;+:yfdf !% k|ltzt jf ;f]eGbf a9L ;]o/ :jfldTj ePdf jf
;~rfns ePdf pNn]v ug{' kg{]_
;+nUg AolQmsf] gfd ;+nUg kmd{, sDkgL jf 7]ufgf ;]o/wgL÷ ;]o/ nufgL
;ul7t ;+:yfsf] gfd ;rfns k|ltzt

%= C0fLn] pkof]u u/]sf] shf{sf] nflu hdfgt lbg] JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfsf]] ljj/0f M
%=! hdfgt lbg] JolQm ePdf ;f]sf] ljj/0f M–
gfd 7]ufgf gful/stf gful/stf gful/stf hf/L ePsf] hdfgt lbPsf] hdfgt
g+=÷ /fxbfgL hf/L ePsf] lhNnf÷/fxbfgL hf/L /sd lbPsf] shf{
g+= ldlt ePsf] d'n's zLif{s

%=! -s_ hdfgt lbg] JolQmsf] ltgk':t]] ljj/0f M

gfd afa' afh] >Ldfg\÷>LdtL cfdf ;;'/f

%=@ hdfgt lbg] kmd{, sDkgL jf ;+ul7t ;+:yf ePdf ;f]sf] ljj/0f M
gfd 7]ufgf /lhi6«]zg g+=÷ hf/L ePsf] hf/L u/]sf] hdfgt hdfgt lbPsf]
kfg g+= ldlt lgsfo lbPsf] /sd shf{ zLif{s

%=@ -s_ hdfgt lbg] kmd{, sDkgL jf ;+ul7t ;+:yfdf ;+nUg ;]o/wgL tyf ;~rfnsx?sf] ljj/0f M
;]o/wgL /÷jf ;~rfnssf] gfd 7]ufgf ;]o/wgL÷;~rfns ;]o/ nufgL k|ltzt

%=@ -v_ hdfgt lbg] kmd{, sDkgL jf ;+ul7t ;+:yfsf] ;]o/wgL / ;~rfnsx?sf] tLgk':t] ljj/0f M
;]o/wgL /÷jf ;~rfnssf] gfd gful/stf g+= afa' afh] >Ldfg\÷>LdtL cfdf ;;'/f

^= ;'/If0fdf /x]sf] hldg, 3/, kl/of]hgf cflb h:tf crn ;DklQsf] ljj/0f M
lwtf]sf] k|sf/ lwtf]] /x]sf] :yfg lwtf]wgLsf] d"Nof+lst d"NofÍg d"Nofsgstf{sf] lwtf] /flvPsf]
-j8f g+= ;lxt_ gfd /sd ldlt gfd shf{ zLif{s

&= ;'/If0fdf /x]sf] artkq, C0fkq, d'2lt /l;b, k|f]ld;/L gf]6, ;]o/, ;fdfg lwtf] -xfOkf]lys]zg ;d]t_, cflb h:tf
rn ;DklQsf] ljj/0f M
lwtf]sf] lwtf]] /x]sf] :yfg lwtf]wgLsf] d"Nof+lst d"NofÍg d"NofÍgstf{sf] lwtf] /flvPsf]
k|sf/ -j8f g+= ;lxt_ gfd /sd ldlt gfd shf{ zLif{s

*= C0fL;Fu ;DalGwt s}lkmot M–

=================== =================== ===================
tof/ ug]{ r]s ug]{ Joj:yfks÷k|d'v
-pko{'Qm sf]7fx? ljj/0fsf] nflu ckof{Kt ePdf csf]{ kmf/fd k|of]u ug{ ;lsg]5 ._

334
 s=;"=kmf=g+= @

JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfsf] C0f aSof}tf ;DaGwL

@)====== sf] klxnf]÷bf];|f]÷t];|f]÷rf}yf] q}dfl;s ljj/0f

-/sd ?=df_
C0f k|bfg ug]{ a}+s÷ljQLo ;+:yfsf] gfd M– zfvf÷pk–zfvf M–
C0fLsf] gfd M–
e'QmfgL x'g' kg]{ e'QmfgL hDdf
shf{ :jLs[t shf{ nufgL efvf gf3]sf] ls:tf÷shf{
shf{sf] shf{ vftfsf] ls:tf÷shf{ lanDj p7fpg shf{sf]
ls:tf÷shf{ r'Qmf u/]sf]
lsl;d g+= :jfldTj ePsf] afFls /sd ldlt ;'/If0f
/sd ldlt /sd ldlt /sd ldlt lbg /sd

================= ============== =============================

tof/ ug]{ r]s ug]{ Joj:yfks÷k|d'v

335
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
O=k|f=lgb]{zg g+= !#÷)&^

clgjfo{ df}Hbft÷j}wflgs t/ntf ;DaGwL Joj:yf

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] cfgf] lgIf]k tyf ;fk6L bfloTjsf] cfwf/df
sfod ug'{ kg]{ clgjfo{ df}Hbft tyf t/n ;DklQ Joj:yf ;DaGwdf 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 .
!= clgjfo{ df}Hbft ;DaGwL Joj:yf
-!_ o; a}+saf6 Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf ;+:yfn] s'n lgIf]k bfloTjsf] $ -rf/_ k|ltzt
clgjfo{ df}Hbft jfkt o; a}+sdf /fVg' kg]{5 . o; Joj:yf adf]lhd sfod ug'{ kg]{ clgjfo{ gub
df}Hbftsf] Go"gtd &) k|ltzt /sd b}lgs ?kdf o; a}+sdf /fVg' kg]{ 5 .
-@_ ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+: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 .
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 . o:tf] vftfsf] hfgsf/L o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf lbg'
kg]{5 .
clgjfo{ df}Hbft k|of]hgsf nflu vf]lng] vftf ;DalGwt ljQLo ;+:yfsf] s]Gb|Lo sfof{no ePsf]
:yfgdf dfq vf]Ng' kg]{5 .
;DalGwt ljQLo ;+:yfsf] s]Gb|Lo sfof{no /x]sf] :yfgdf g]kfn /fi6« a}+ssf] sfof{no gePsf] v08df
glhssf] æsÆ ju{sf] Pp6} a}+sdf hDdf u/]sf] /sdnfO{ dfq clgjfo{ df}Hbftdf u0fgf ul/g]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 .
clgjfo{ df}Hbft u0fgf ug]{ k|of]hgsf nflu vftf vf]lnPsf] a}+saf6 ;DalGwt ljQLo ;+:yfn] s'g} klg
lsl;dsf] ;fk6L÷;'ljwf pkof]u ug{ kfpg] 5}g . t/, ljkGg ju{ shf{ pknAw ug{÷u/fpg 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]9L
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]Jj/ k|ltztn] .
t/, ;d:ofu|:t 3f]if0ff u/L lgIf]k :jLsf/ tyf shf{ k|jfxdf k|ltaGw nufPsf] cj:yfdf To:tf] a}+s
jf ljQLo ;+:yfnfO{ hl/jfgf nufpg clgjfo{ x'g] 5}g .
-$_ pka'Fbf -#_ sf] v08 -s_, -v_ / -u_ adf]lhd k6s sfod ubf{ k|To]s cfly{s jif{sf] nflu cnu cnu
k6s sfod ul/g] 5 . hl/jfgfsf] k6s lgwf{/0f ubf{ !$ 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] b'O{ xKtfsf] lx;fadf hl/jfgf

336
 nufOg]5 / o;/L gk'u eP hltsf] /sdnfO{ a}+s b/sf] k|ltztn] u'0ff u/L 5lAa;n] efu ul/g] 5 . Pp6}
cjlw -b'O{ xKtfsf]_ df Go"gtd b}lgs df}Hbft tyf clgjfo{ df}Hbft b'j}df gk'u ePdf nfUg] hl/jfgfdWo]
h'g a9L x'G5 ;f] dfq nfUg] 5 .
-^_ clgjfo{ df}Hbft u0fgf ;DaGwL k|of]hgsf nflu b]xfosf] k|lqmof ckgfOg]5 M–
-s_ clgjfo{ df}Hbftsf] u0fgf ;fKtflxs 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] slDtdf &) k|ltzt df}Hbft b}lgs
?kdf sfod ug'{kg]{5 .
-ª_ o; k|of]hgsf] nflu lgwf{l/t lgb]{zg kmf=g+= !#=! adf]lhdsf] ljj/0f e/L xKtf lat]sf] ;ft
lbgleq clgjfo{ ?kdf o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf cfOk'Ug] u/L k7fpg' kg]{5 .
-&_ o; p2]Zosf] nflu Ohfhtkqk|fKt ;+: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 u/fOg] 5 . a}+s tyf ljQLo ;+:yfn] dfu{:ydf
kg{ uPsf] :jb]zL d'b|fsf] /sdsf] k|df0f ;d]t ;+nUg u/L k7fpg' kg]{5 .
:ki6Ls/0fM
-!_ o; bkmfsf] k|of]hgsf] nflu æs'n lgIf]kÆ eGgfn] Ohfhtkqk|fKt ;+:yfsf] rNtL, sn, art / d'2lt
vftfdf hDdf ePsf] /sd ;Demg' k5{ / ;f] zAbn] Ohfhtkqk|fKt ;+:yfn] o; a}+sn] tf]s]adf]lhdsf
ljleGg ljQLo pks/0fsf] dfWodaf6 :jLsf/ ug]{ /sd ;d]tnfO{ hgfpF5 .
-@_ 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]
nlfu u0fgf ul/g] 5}g .
l6Kk0fLM
-!_ clgjfo{ df}Hbft u0fgf k|of]hgsf] nflu kl/jTo{ ljb]zL d'b|fsf] lgIf]k, sd{rf/L hdfgt tyf dflh{g
vftfdf /x]sf] /sd s'n lgIf]kdf ;dfj]z ul/g] 5}g .
-@_ ærNtL vftfÆ eGgfn] dfu]sf] avt hlxn] klg lemSg kfpg] u/L a}+s jf ljQLo ;+:yfdf /flvPsf]
/sdsf] x/lx;fa n]lvPsf] vftf ;Demg' k5{ .
-#_ æart vftfÆ eGgfn] a}+s jf ljQLo ;+:yfdf artsf] lgldQ /flvPsf] /sdsf] x/lx;fa n]lvPsf] vftf
;Demg' k5{ .
-$_ æd'2lt vftfÆ eGgfn] a}+s jf ljQLo ;+:yfdf lglZrt cjlw;Dd hDdf /xg] u/L /flvPsf] /sdsf]
x/lx;fa n]lvPsf] vftf ;Demg' k5{ .
-%_ clgjfo{ df}Hbft u0fgf ug]{ k|of]hgfy{ g]kfn /fi6« a}+ssf] sfof{no gePsf :yfgx?df /x]sf] gf]6sf]ifdf
hDdf x'g] dfu{:y gub -Cash in Transit_ ;d]t ;dfj]z ug{ ;lsg]5 . o;/L dfu{:y /sd ;dfj]z
ubf{ gf]6sf]ifdf hDdf ul/Psf] / gf]6sf]ifaf6 lemlsPsf] /sd ;DaGwL k|df0f ;d]t ;+nUg u/]/ k7fpg'
kg]{5 .
@= clgjfo{ df}Hbft ;DaGwL cGo Joj:yf
Ohfhtkqk|fKt ;+:yfx?sf] sfo{nfO{ lj:tfl/t, ;xh / ;'ljwfo'Qm agfpg ahf/ lgdf{tfx¿ afx]ssf o;
a}+saf6 Ohfhtkqk|fKt ;+:yfn] klg ;/sf/L ;'/If0fkqsf] ;fFjf tyf Aofh e'QmfgL u/L ;f]sf] zf]wegf{ o;
a}+saf6 k|fKt ug{ ;Sg] x'gfn] ;/sf/L ;'/If0fkqsf] ;fFjf e'QmfgL /sdsf] zf]wegf{ k|fKt gx'Fbf;Ddsf]
cjlwsf] nflu pQm /sdnfO{ ;d]t clgjfo{ df}Hbft cg'kft u0fgf ubf{ ;dfj]z ug{ ;lsg]5 . ;fy},
;fj{hlgs labf kg{ uO{ ;DalGwt a}+s tyf ljQLo ;+:yfnfO{ ;fFjf /sd e'QmfgL ug{ g;lsPsf] cj:yfdf ;f]

337
 labfsf] cjlwsf] nflu pQm ;fFjf /sdnfO{ o; a}+sdf /fVg' kg]{ clgjfo{ df}Hbft cg'kft u0fgf ubf{ ;dfj]z
ug{ ;lsg]5 .
#= j}wflgs t/ntf cg'kft -Statutory Liquidity Ratio_ ;DaGwL Joj:yf
Ohfhtkqk|fKt æsÆ ju{sf a}+sn] s'n :jb]zL lgIf]ksf] !) k|ltzt, ævÆ ju{sf ljsf; a}+sn] * k|ltzt /
æuÆ ju{sf ljQ sDkgLn] & k|ltzt j}wflgs t/ntf cg'kft sfod ug'{ kg]{5 . o; k|of]hgsf] nflu a}+s
tyf 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_ ævÆ / æuÆ ju{sf ;+:yfsf] xsdf clgjfo{ df}Hbft k|of]hgsf nflu jfl0fHo a}+sx?df /x]sf] /sd,
-ª_ k|fb]lzs :t/sf ljQLo ;+:yfx?n] dfu]sf jvt k|fKt x'g] u/L cGo a}+s tyf ljQLo ;+:yfx?df
/fv]sf] /sd,
-r_ cGt/f{li6«o ljQLo ;+:yfåf/f g]kfnL d'b|fdf hf/L ePsf] C0fkqdf ul/Psf] nufgL,
-5_ v'nf ahf/ sf/f]jf/ cGtu{t Ohfhtkqk|fKt ;+:yfaf6 o; a}+sn] ;+sng u/]s]f lgIf]k /
t/, t/n ;DklQ u0fgf ubf{ dfly pNn]lvt ;'/If0fkq jf C0fkqsf] lwtf]df l/kf], :yfoL t/ntf ;'ljwf
(SLF) nufot a}+s ljQLo ;+:yfaf6 shf{ lnPsf] eP ;f] shf{ /sd 36fO{ v'b nufgL dfq t/n ;DklQdf
;dfj]z ug{' kg]{5 .
j}wflgs t/ntf cg'kft u0fgf ;DaGwdf b]xfo adf]lhd Joj:yf ul/Psf] 5 .
-!_ j}wflgs t/ntf cg'kft u0fgf ubf{ 7Ls cl3Nnf] dlxgfsf] cGTodf /x]sf] :jb]zL lgIf]k bfloTjnfO{ cfwf/
dflgg]5 .
-@_ o:tf] cg'kft u0fgf u/L k|To]s dlxgfe/sf] j}wflgs t/ntf cg'kft /sdsf] ljj/0f lgb]{zg kmf=g+=
!#=@ df pNn]v eP adf]lhd k]z ug'{ kg]{5 .
-#_ plNnlvt df}Hbft gk'u ePsf] cj:yfdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf (( sf] pkbkmf -!_ df
ePsf] Joj:yfsf] 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] bf]Aj/ 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]
t]Aa/ k|ltztn] .
t/, ;d:ofu|:t 3f]if0ff u/L lgIf]k :jLsf/ tyf shf{ k|jfxdf k|ltaGw nufPsf] cj:yfdf To:tf] a}+s
jf ljQLo ;+:yfnfO{ hl/jfgf nufpg clgjfo{ x'g] 5}g .
-$_ 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 dlxgfsf] cfwf/df 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] artkq, ljsf;
C0fkq, 6«]h/L laN; tyf o; a}+sn] tf]s]sf] cGo ;'/If0fkq ;Demg' k5{ .
t/, ahf/ lgdf{tf -Market Maker_ sf] ?kdf sfo{ ul//x]sf a}+s tyf ljQLo ;+:yfx?n] sf/f]af/ -
Trading_ k|of]hgsf] nflu g]kfn /fi6« a}+s, /fi6« C0f Joj:yfkg ljefu cGtu{tsf] ljz]if vftf -

338
 Special Account_ df /x]sf] ;/sf/L ;'/If0fkqsf] /sd lgtfGt sf/f]af/
-Trading_ k|of]hgsf] nflu dfq x'g] x'Fbf ;f] ;'/If0fkqsf] /sd j}wflgs t/ntf cg'kft (Statutory
Liquidity Ratio, SLR) k|of]hgsf] nflu ;/sf/L ;'/If0fkqdf u0fgf ug{ kfOg] 5}g .
@= j}wflgs t/ntf cg'kft ljj/0f k|To]s dlxgf ;dfKt ePsf] kGw| lbgleq k7fpg' kg]{5 .
$= vf/]hL / jrfpm
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&% sf] clgjfo{ df}Hbft ;DaGwL Joj:yf O=k|f lgb]{zg g+= !#÷)&% af6 hf/L ul/Psf]
lgb]{zg tyf ;f] kZrft ldlt @)&^ c;f]h d;fGt;Dd hf/L ePsf clgjfo{ df}Hbft÷j}wflgs t/ntf
cg'kft;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;} lgb]{zg
adf]lhd eP u/]sf] dflgg]5 .

339
 g]=/f=a}+s lgb]{zg kmf=g+= !#=!
clgjfo{ df}Hbft ;DaGwL ljj/0f
ldlt @) ===== ;fn ======== dlxgf ====== ut] b]lv @) ====== ;fn ========= dlxgf======== ut] ;Dd
?= xhf/df
clgjfo{ df}Hbft gub df}Hbft
k|of]hgsf] nflu
s'n lgIf]k df}Hbft æsÆju{ v'b dfu{:y gub -ª_ clgjfo{ b}lgs
-s_ sf] ;/sf/L gub ?kdf
clgjfo{ g]kfn Ohfht C0fkq s'n sfod
/sd cg'kft s'n
df}Hbft clgjfo{ /fi6« kqk|fKt gf]6 gf]6 ÷art ul/Psf] ;fk6L
df}Hbft a}+sdf a}+sdf kqsf] -v_ = Ü
u0fgf ug]{ sf]ifdf sf]ifaf6 s'n -5_ = df}Hbft -h_
cjlwsf] sfod ug]{ /x]sf] rNtL hDdf lemlsP cGo ;fFjf [u
/sd -!–@ k|ltzt
7Ls b'O{ b'O{ xKtf df}Hbft vftfdf ul/Psf] sf] -#_ e'QmfgL +3+ [v÷c
+#_ Ü]
xKtf -u_ /x]sf] /sd /sd /sd ª+r]
cufl8sf] df}Hbft -!_ -@_ -r_
xKtf -3_
cfOtaf/ cfOtaf/
;f]daf/ ;f]daf/
d+unaf/ d+unaf/
a'waf/ a'waf/
ljxLaf/ ljxLaf/
z'qmaf/ z'qmaf/
zlgjf/ zlgjf/
cfOtaf/
;f]daf/
d+unaf/
a'waf/
ljxLaf/
z'qmaf/
zlgjf/
s'n
cf};t -c_

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

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 cufl8-cfOtjf/_ sf] lbg b]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 .

340
 Ohfhtkqk|fKt ;+:yfsf nflu g]= /f a}+s lgb]{zg kmf=g+= !#=@
j}wflgs t/ntf cg'kft -SLR_ ;DaGwL ljj/0f
-dfl;s_
@) === ;fn ==================== dlxgf .

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

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

dfu]sf jvt k|fKt x'g] /sd ***

dfu]sf jvt k|fKt x'g] /sd ***

cGt/f{li6«o ljQLo ;+:yfåf/f g]kfnL

cGt/f{li6«o ljQLo ;+:yfåf/f g]kfnL

v'nf ahf/ sf/f]jf/ cGtu{t g]kfn
clgjfo{ df}Hbft k|of]hgfy{ g]kfn

clgjfo{ df}Hbft k|of]hgfy{ g]kfn

v'nf ahf/ sf/f]jf/ cGtu{t g]kfn

/fi6« a}+ssf] lgIf]kdf /fv]sf]] /sd

/fi6« a}+ssf] lgIf]kdf /fv]sf]] /sd

/fi6« a}+s÷ævÆ / æuÆ ju{sf

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

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

/fi6« a}+s÷ævÆ/ æuÆ ju{sf

d'b|fdf hf/L ePsf] C0fkq

d'b|fdf hf/L ePsf] C0fkq
;+:yfsf] xsdf jfl0fHo a}+s

;+:yfsf] xsdf jfl0fHo a}+s

;d]tdf /x]sf] /sd **

;d]tdf /x]sf] /sd **

s'n j}wflgs t/ntf

s'n j}wflgs t/ntf
ut]

ut]
! !&
@ !*
# !(
$ @)
% @!
^ @@
& @#
* @$
( @%
!) @^
!! @&
!@ @*
!# @(
!$ #)
!% #!
!^ #@
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 %
a9L÷gk'u /sd -3_ Ö -s_—-u_
** 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/ afx]ssf ljQLo ;+:yfx?n] dfu]sf jvt k|fKt x'g] u/L cGo a}+s tyf ljQLo ;+:yfx?df /fv]sf] /sd eGg] a'em\g'
kb{5 .

ldltM clws[tM

341
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu

O=k|f=lgb]{zg g+= !$÷)&^

zfvf÷sfof{no vf]Ng] ;DaGwL Joj:yf

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfsf] zfvf÷sfof{no vf]Ng] Joj:yfsf ;DaGwdf
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 M–
!= zfvf÷sfof{no vf]Ng] ;DaGwL Joj:yf
-s_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] zfvf sfof{no vf]Ng o; a}+ssf] k"j{ :jLs[lt lng'kg]{5 . t/,
dxfgu/kflnsf / pk dxfgu/kflnsf afx]ssf :yfgdf tyf jfl0fHo a}+sx? Ps cfk;df
ufEg]÷ufleg] jf k|flKt k|lqmofdf ;+nUg eO{ @)&& c;f/ d;fGtleq PsLs[t sf/f]af/ ;+rfng u/]df
sf7df8f}+ pkTosf afx]ssf dxfgu/kflnsf / pkdxfgu/kflnsfdf zfvf sfof{no vf]Ng o; a}+ssf]
:jLs[lt lng' kg]{ 5}g . ;fy}, zfvf sfof{no tyf PS;6]G;g sfpG6/ vf]Nbf sf/f]af/ z'? u/]s} lbg
pQm zfvf tyf PS;6]G;g sfpG6/ ;DaGwL ljj/0f o; a}+ssf] j]a;fO6 (reporting.nrb.org.np) df
cBfjlws ug'{ kg]{5 .
-v_ b]xfosf] cj:yf k'/f u/]sf Ohfhtkqk|fKt ;+:Yffn] cfgf] sfo{If]q leq gofF zfvf sfof{no vf]Ng
;Sg]5g\M
-c_ zfvf lj:tf/ ug{sf nflu k|:tfljt :yfg ljQLo ?kn] ;DefJo /x]sf] :ynut cWoog k|ltj]bg
tof/ ug'{ kg]{ .
-cf_ o; a}+ssf] gLltut Joj:yf tyf lgb]{zg adf]lhd tf]lsPsf] Go"gtd r'Qmf k'FhL sfod u/]sf] .
-O_ o; a}sjf6 Ohfhtkq k|bfg ubf{ tf]lsPsf zt{x? k'/f ug{'sf ;fy} zfvf vf]Ng' cufl8sf]
q}dfl;s ljQLo ljj/0fdf o; a}+sn] tf]s]sf] k'FhLsf]if k'/f u/]sf] .
-O{_ zfvf sfof{nodf ;"rgf cfbfg k|bfg ug{sf] nflu g]6jls{Ë (Networking) u/L jf ljB'tLo
dfWodjf6 s]Gb|Lo sfof{nodf ;"rgf k|0ffnLdf tTsfn cfj4 x'g ;Sg] Joj:yf u/]sf] .
-p_ 7Ls cl3Nnf] qodf;df lgliqmo shf{{ (NPL) % k|ltzteGbf a9L gePsf] .
-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] 5 dlxgfleqdf zfvf sfof{no vf]nL sf/f]af/ ;~rfng ul/ ;Sg' kg]{ .
-u_ zfvf ÷sfof{no vf]Ng] lg0f{o ubf{ jf ;~rfngsf] ;dodf dfly plNnlvt zt{ tyf Joj:yfx? k'/f
gePsf / Joj:yfkg ;'wf/sf] k|lqmofdf /x]sf ;+:yfx?n] ljz]if cj:yfdf o; a}sn] tf]lslbPsf]
zt{x?sf] cwLgdf /xL zfvf sfof{no÷cGo sfof{no :yfkgf ug{ kfpg]5 .
-3_ zfvf lj:tf/ ug{ :jLs[lt k|bfg ubf{ k|:tfljt If]qsf] Jofj;flos sf/f]af/, a}+lsË ;]jfsf] kx'Fr tyf
pQm a}+s jf 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?, tLg 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 .

342
-ª_ sf7df8f}+ pkTosf aflx/ tLg j6f zfvf vf]nL ;~rfngdf NofP kZrft dfq sf7df8f}+ pkTosfdf
a}+lsª ;]jfsf] kx'Fr sd ePsf :yfgnfO{ klxnf] k|fyldstf lbg] u/L Ps zfvf vf]Ng :jLs[lt k|bfg
ug{ ;lsg]5 . sf7df08f} pkTosf aflx/ vf]Ng] tLg zfvfdWo] sDtLdf b'O{ zfvf gu/kflnsf jf
ufFpkflnsfdf vf]lnPsf] x'g'kg]{5 .
t/, jfl0fHo a}+sx? Ps cfk;df ufEg]÷ufleg] jf k|flKt k|lqmofdf ;+nUg eO{ @)&& c;f/ d;fGtleq
PsLs[t sf/f]af/ ;+rfng u/]df sf7df8f}+ pkTosf aflx/ tLg j6f zfvf vf]nL ;~rfngdf NofP kZrft
sf7df8f}+ pkTosfdf Ps zfvf vf]Ng o; a}+ssf] :jLs[lt lng' kg]{ 5}g . ;fy}, cfoft lgof{t Jofkf/sf
nflu k|d'v eG;f/ gfsf dflgPsf sfFs/le§f, lj/f6gu/, jL/u+h, e}/xjf, g]kfnu+h / wgu9Ldf
Ps÷Psj6f zfvf sfof{no :yfkgf ug{ pko'{Qm Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .

-r_ s'g} Ohfhtkqk|fKt a}s jf ljQLo ;+:yfn] o; a}+saf6 ;d:ofu|:t 3f]if0ff ul/Psf a}+s jf ljQLo
;+:Yffsf] zfvf vl/b ug]{ ePdf b'j} ;+:yfn] k|rlnt sfg'g tyf cfgf] cfly{s k|zf;g ljlgodfjnLsf]
cwLgdf /xL zfvf vl/b laqmL ug{ ;Sg]5g\ . sf7df08f} pkTosf nufot cGo s'g} klg :yfgdf
cjl:yt ;d:ofu|:t a}+s tyf ljQLo ;+:yfsf] zfvf sfof{no vl/b u/L ;~rfng u/]df zfvf vl/b
ug]{ a}+s tyf ljQLo ;+:yfnfO{ dfly pNn]lvt v08 -r_ sf] Joj:yf clgjfo{ x'g] 5}g .
t/ o; a}+saf6 ;d:ofu|:t 3f]if0ff geO{ ljz]if lgu/fgLdf /x]sf a}+s jf ljQLo ;+:yfsf] zfvf
sfof{no vl/b laqmL ;DaGwdf o; a}+ssf] k"j{ :jLs[lt lnP/ dfq ug{÷u/fpg ;lsg] 5 .
-5_ k|fb]lzs sfof{no ;DaGwL Joj:yfM
-!_ æsÆ ju{sf jfl0fHo a}+sx?n] k|To]s k|b]zdf Ps÷Ps j6fsf b/n] k|fb]lzs sfof{nox? :yfkgf
ug'{kg]{5 .
-@_ ævÆ / æuÆ ju{sf ljQLo ;+:yfn] cfjZostf cg';f/ k|To]s k|b]zdf k|fb]lzs sfof{nox? :yfkgf
ug{ ;Sg]5g\ .
-#_ k|fb]lzs sfof{no :yfkgf ubf{ lgDgfg';f/sf] Joj:yf÷k|lqmof kfngf ug'{ kg]{5 .
-s_ Ps} lhNnf÷k|b]zleqsf zfvf sfof{nox?nfO{ Pp6} k|fb]lzs sfof{nosf] dftxtdf /fVg'
kg]{5 .
-v_ k|fb]lzs sfof{non] cfkm" dftxtsf zfvf sfof{nox?sf] sfdsf/afxLsf] cg'udg,
lg/LIf0f tyf n]vfk/LIf0fsf cltl/Qm s]Gb|Lo sfof{non] tf]lslbPsf cGo sfo{x? h:t}M
cfkm"nfO{ tf]lsPsf] ;Ldfleqsf] zfvf sfof{nox?af6 k|fKt shf{ kmfOn cWoog u/L
:jLs[ltsf] lg0f{o lng], s]Gb|Lo sfof{noaf6 k|fKt d;nGbsf] Joj:yfkg ug]{, dftxtsf
zfvf sfof{nox?df ljt/0f ug]{, gofF zfvf sfof{nosf] nflu ;DefJotf cWoog u/L
k|ltj]bg tof/ ug]{, ;DalGwt k|b]z cGtu{tsf zfvfx?;+usf] ;dGjo, lgu/fgL, ;+:yfut
;'zf;g, hf]lvd Joj:yfkg Pjd\ u'gf;f] ;'gjfO{ h:tf sfo{x? nufotsf cGo
k|zf;lgs sfo{x? ;d]t ug{ ;Sg]5 .
-u_ k|fb]lzs sfof{noaf6 a}+lsË sf/f]af/ ug{÷u/fpg kfOg] 5}g .
-3_ k|fb]lzs sfof{no vf]Ng' k"j{ ;DalGwt Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltn] ;f]
sfof{no vf]Ng] ;DaGwdf lg0f{o ug'{ kg]{5 .
-ª_ k|fb]lzs sfof{no ;~rfngdf cfPsf] !% lbgleq o; a}+ssf] a}+s tyf ljQLo ;+:yf
lgodg ljefu tyf ;DalGwt ;'kl/j]If0f ljefunfO{ hfgsf/L u/fpg' kg]{5 .
-h_ ;+3Lo ;+/rgf cg';f/ to ePsf &%# :yfgLo txdWo] @)&$ c;f/ d;fGt;Dd jfl0fHo a}+ssf] zfvf
g/x]sf :yfgLo txdf jfl0fHo a}+sn] clgjfo{ ?kn] zfvf vf]Ng' kg]{5 . ljsf; a}+sx?n] jfl0fHo a}+s /
ljsf; a}+s b'j} g/x]sf :yfgLo txdf zfvf vf]Ng ;Sg]5g\ . o; Joj:yf adf]lhd zfvf vf]Ng]
;DaGwdf b]xfosf] k|lqmofut Joj:yfx? ul/Psf] 5 .
-!_ o; Joj:yf adf]lhd ;DalGwt jfl0fHo a}+s jf ljsf; a}+sn] ;~rfns ;ldltaf6 lg0f{o u/fO{
zfvf sfof{no vf]Ng ;Sg]5g\ . o; a}+ssf] :jLs[lt cfjZos kg]{ 5}g . o;/L zfvf vf]n]sf] #
lbgleq o; a}+snfO{ hfgsf/L u/fpg' kg]{5 .
-@_ o; Joj:yf adf]lhd tf]lsPsf] :yfgLo txdf zfvf vf]Ng] jfl0fHo a}+s jf ljsf; a}+ssf] zfvf
sfof{nonfO{ ;/sf/L sf/f]af/ ;~rfng ug{ lbg] Joj:yf ldnfOg]5 .

343
 -#_ o; a}+ssf] ldltM @)&$÷!@÷!$ kq;+Vof M a}+=lj=lg=lj÷gLlt÷kl/kq÷svu÷!*÷)&$÷&% sf]
kl/kqdf tf]lsP adf]lhdsf a}+lsË ;'ljwf gk'u]sf !!^ :yfgLo txdWo] s'g} b'O{ txdf zfvf
sfof{no vf]nL ;+rfngdf NofP kZrft dfq ;f]xL cg';"rLdf tf]lsPsf jfl0fHo a}+sx?nfO{
sf7df8f+} dxfgu/kflnsf jf nlntk'/ dxfgu/kflnsfdf Pp6f zfvf sfof{no vf]Ng :jLs[lt
k|bfg ug{ ;lsg]5 .
@= s]Gb|Lo sfof{no, zfvf jf s'g} lsl;dsf] sfof{no aGb ug{], :yfgfGt/0f ug]{, ufEg] tyf 7]ufgf kl/jt{g
;DaGwL Joj:yf
-s_ Ohfhtkqk|fKt ;+: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\ .
t/, @)&@ a}zfvsf] e"sDkaf6 clt k|efljt sf7df8f}+ pkTosf afx]ssf lhNnfx?df /x]sf
Ohfhtkqk|fKt ;+:yfsf zfvf :jLs[t :yfgdf /xg c;'ljwf x'g uPdf ;f]xL lhNnfsf] cGo
pko'Qm :yfgdf To:tf] zfvf :yfgfGt/0f ug{ o; a}+ssf] k"j{ :jLs[lt lng' kg]{ 5}g .
-v_ Ohfhtkqk|fKt ;+:yfn] dxfgu/kflnsf, pk– dxfgu/kflnsf / gu/kflnsfsf] ;f]xL j8fleq tyf
ufFpkflnsfsf] xsdf ;f]xL ufFpkflnsfleq zfvf sfof{no :yfgfGt/0f ug'{ k/]df Ohfhtkqk|fKt
;+:yfsf] ;~rfns ;ldltsf] lg0f{ofg';f/ :yfgfGt/0f u/L & lbgleq ;f]sf] hfgsf/L o; a}+snfO{ lbg'
kg]{5 .
-Uf_ Ohfhtkqk|fKt ;+: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\ .
#= zfvf÷pkzfvfx? k"j{jt :yfgdf sfod ug]{ ;DaGwdf
ljutdf ;'/Iffsf] sf/0faf6 o; a}+ssf] :jLs[lt lnO{÷glnO{ o; a}+snfO{ ;"rgf dfq lbP/ aGb ul/Psf÷
uflePsf zfvf÷pkzfvfx? k"j{jt ?kdf ;~rfng ug{ o; a}+ssf] :jLs[lt lnO/xg' kg]{5}g . o;/L k"j{jt\ ?kdf
;~rfng eP kl5 ;f] sf] hfgsf/L & lbgleq o; a}+snfO{ lbg' kg]{5 .
;fy}, åGåsfndf lj:yflkt ePsf a}+ssf zfvf k'g:{yfkgfnfO{ k|efjsf/L agfpg To:tf :yfgdf b'Oj6f zfvf
k'g:yf{kgf u/]sf] cj:Yffdf sf7df08f} pkTosfleq o; a}+ssf] :jLs[lt lnO Ps zfvf vf]Ng ;lsg]5 .
$= sfof{no ;do ;DaGwL Joj:yf
g]kfn /fi6« a}+s v'n]sf] lbg tyf o; a}+ssf] a}lsª sfof{non] a}lsª sf/f]jf/ ug]{ ;do;Dd Ohfhtkqk|fKt
;+:yfx?n] clgjfo{ ?kdf cfgf] sfof{no vf]nL a}lsª sf/f]jf/ ;~rfng ug'{ kg]{5 . t/, Ohfhtkqk|fKt
;+: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]{ ePdf o; a}ssf] a+}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf
lnlvt ?kdf k"j{ hfgsf/L lbO{ sf/f]af/ ;~rfng ug{ ;Sg] 5g\ .
%= PS;6]G;g\ sfp06/ ;DaGwL Joj:yfM
-s_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] PS;6]G;g sfp06/ vf]Ng o; a}+ssf] k"j{ :jLs[lt lng'
kg]{5 . t/, v08 -v_ adf]lhdsf zt{x? k'/f u/]sf Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n]
sf7df08f} pkTosf, dxfgu/kflnsf / pkdxfgu/kflnsf afx]ssf If]qdf PS;6]G;g sfp06/ vf]Ng
o; a}+ssf] :jLs[lt lng'kg]{ 5}g .
-v_ PS;6]G;g sfp06/ vf]Ngsf nflu Ohfhtkqk|fKt ;+:yfx?n] b]xfosf zt{x? k'/f u/]sf] x'g'kg]{ 5 M–
-c_ o; a}+sn] tf]s]sf] Go"gtd k'FhLsf]if cg'kft tyf r'Qmf k'FhL sfod u/]sf] .
-cf_ lgliqmo shf{ cg'kft % k|ltzt eGbf a9L gePsf],
-O_ o; a}+saf6 tf]lsPsf] Aofhb/ cGt/ sfod u/]sf],
-O{_ rfn' tyf cl3Nnf] cfly{s jif{df clgjfo{ df}Hbft afx]s o; a}+saf6 cGo s'g} sf/jfxLdf
gk/]sf],

344
 -u_ v08 -v_ adf]lhdsf zt{x? k'/f u/]sf Ohfhtkqk|fKt ;+:yfx?n] sf7df08f} pkTosf, dxfgu/kflnsf
/ pkdxfgu/kflnsf leq /x]sf cbfnt, c:ktfn, ;}lgs Aof/]s, ljZjljBfno, SofDk;, ljBfno,
;/sf/L sfof{no, cf}Bf]lus If]q tyf ljb]zL s'6g}lts lgof]ux?sf] l;kmfl/;df pQm lgsfox?sf]]
xftfleq jf clwstd @)) ld6/;Ddsf]] b"/Lleqdf PS;6]G;g sfp06/ vf]Ngsf nflu cfj]bg k]z
u/]df cfjZostf / cf}lrTotf x]/L :jLs[lt k|bfg ug{ ;lsg] 5 .
-3_ PS;6]G;g sfp06/af6 sf]if tyf u}/sf]ifdf cfwfl/t shf{ tyf ;'ljwfx? ;DaGwL sfo{ ug{ kfOg] 5}g
.
-ª_ PS;6]G;g sfp06/af6 ljb]zL d'b|fsf] vl/b÷laqmL ;DaGwL sfo{ ug{ rfx]df o; a}+ssf] ljb]zL
ljlgdo Joj:yfkg ljefuaf6 Ohfhtkq lng' kg{]5 .
-r_ Ohfhtkqk|fKt ;+:yfn] PS:6]G;g sfp06/sf] lx;fj ldnfgsf] nflu glhssf] zfvf tf]Sg' kg]{5 .
-5_ PS:6]G;g sfp06/ zfvfdf kl/jt{g x'g] ePdf zfvf :yfkgf ;DaGwL gLltut k|lqmof k'/f ug'{ kg]{5 .
-h_ o; a}+ssf] ldltM@)&$÷!@÷!$kq;+Vof Ma}+=lj=lg=lj÷gLlt÷kl/kq÷svu÷!*÷)&$÷&% sf] kl/kqdf
tf]lsPadf]lhdsf a}lsË ;'ljwf gk'u]sf !!^ :yfgLo txdf h'g afl0fHo a}+sn] zfvf sfof{no vf]n]sf]
5 ;f] afx]s cGo a}+s÷ljQLo ;+:yfn] kl/kqsf] ldltn] tLg jif{;Dd PS;6]G;g\ sfp06/ vf]Ng kfpg]
5}gg\ .
^= ;Dks{÷k|ltlglw sfof{no ;DaGwL Joj:yf
b]xfosf cj:yf k'/f u/]sf æsÆ ju{sf a}+sx?n] o; a}+ssf] :jLs[lt lnO{ ljb]zdf ;Dks{÷k|ltlglw sfof{no vf]Ng
;Sg] 5g\M–
-s_ o; a}+sn] tf]s]sf] Go"gtd r'Qmf k'FhL k'/f u/]sf] .
-v_ ljut Ps jif{ b]lv lgoldt ?kdf o; a}+sn] tf]s]sf] k'FhLsf]if sfod u/]sf] .
-u_ ljut tLg jif{b]lv lgliqmo shf{ cg'kft % k|ltzteGbf sd /x]sf] .
-3_ ;+:yf / ;+:yfsf ;~rfnsnfO{ o; a}{+saf6 s'g} sf/jfxL ul/Psf] eP To:tf] sf/jfxL ePsf] ^ dlxgf k'/f
eO;s]sf] .
dfly plNnlvt of]Uotf k'u]sf OR5's a}+sn] ;j{k|yd ;}4flGts ;xdltsf] nflu o; a}+s ;dIf cfj]bg ug'{ kg]{5
. o;/L cfj]bg ubf{ b]xfo adf]lhdsf sfuhftx? k]z ug'{ kg]{5M
-s_ ;~rfns ;ldltsf] lg0f{o .
-v_ ;DalGwt b]zsf] lgofds lgsfosf] gLltut Joj:yf / ;f]sf] kfngf ug{ ;Sg] ;DaGwdf a}+ssf] tkm{af6
ul/Psf] :j3f]if0ff .
-u_ ;+efJotf cWoog k|ltj]bg .
-3_ ljut # jif{sf] jflif{s ljQLo ljj/0f .
pko{'Qm adf]lhd k]z x'g cfPsf] sfuhft cWoog u/L ;Dks{÷k|ltlglw sfof{no vf]Ng] ;}4flGts ;xdlt k|bfg
ug{ dgfl;j b]lvPsf] v08df ^ dlxgfleq ;DalGwt b]zsf] lgofds lgsfoaf6 ;Dks{÷k|ltlglw sfof{no vf]Ng]
:jLs[lt k|fKt u/L clGtd :jLs[ltsf] nflu o; a}+s ;dIf cfj]bg ug'{ kg]{ u/L cjlw tf]sL ;}4flGts ;xdlt
k|bfg ul/g] 5 . clGtd :jLs[ltsf] nflu cfj]bg k]z x'g cfPdf a}+sn] cfjZos hfFra'em u/L b]xfosf zt{ tyf
cGo cfjZos yk zt{ ;d]t tf]sL clGtd :jLs[lt k|bfg ug{] 5 .
-s_ clGtd :jLs[lt k|fKt u/]sf] ^ dlxgfleq To:tf] ;Dks{÷k|ltlglw sfof{no vf]nL sfof{no ;~rfng
ul/;Sg' kg]{5 / ;f]sf] hfgsf/L o; a}+snfO{ lbg' kg]{5 .
-v_ ;Dks{÷k|ltlglw sfof{no ;~rfngsf] nflu x'g] ljb]zL d'b|f vr{sf] nflu o; a}+ssf] ljb]zL ljlgdo
Joj:yfkg ljefuaf6 :jLs[lt lng' kg]{5 .

&= 3'DtL a}+lsË ;]jf ;DaGwL Joj:yf

Ohfhtkqk|fKt æsÆ ju{ / /fli6«o:t/sf ævÆ / æuÆ ju{sf ;+:yfx?n] a}+lsË ;'ljwfsf] kx'Fr gePsf]

345
 :yfgdf b]xfosf] gLltut Joj:yf tyf zt{x?sf] cwLgdf /xL ;jf/L ;fwgdf sfof{no /fv]/ 3'DtL a}+lsË
;]jf ;~rfng ug{ ;Sg]] 5g\ .
!= 3'DtL a}+lsË ;]jf sf7df08f}+ pkTosfsf] dxfgu/kflnsf, pkdxfgu/kflnsf / gu/kflnsf afx]s
b]ze/ s'g} klg :yfgdf cfgf] a}+ssf] s'g} glhssf] zfvfnfO{ ;Dks{÷lgoGq0f sfof{no tf]s]/
;~rfng÷sfof{Gjog ug'{ kg]{5 .
@= 3'DtL a}+lsË ;]jfdf ;+nUg x'g] gub, dfu{:y gub -Cash in Transit_, ;jf/L ;fwg, sd{rf/L tyf cGo
;DklQsf] aLdf u/]sf] x'g' kg]{5 .
#= ;DalGwt a}+s tyf ljQLo ;+:yfn] of] ;]jf ;~rfng ubf{ cfOkg]{ ;'/Iff k|0ffnL nufotsf ;Dk"0f{
hf]lvd klxrfg / Joj:yfkg cfkm}+n] ug{' kg]{5 .
$= 3'DtL a}+lsË ;]jf pknAw u/fP afkt ljBdfg k|rlnt ;]jf z'Ns afx]s cGo s'g}klg ;]jfz'Ns
;]jfu|fxL;Fu lng kfOg] 5}g . sf/f]af/sf] ljj/0f / k|efj u|fxssf] vftfdf tTsfn emNsg] Joj:yf
ug'{ kg]{5 .
%= 3'DtL a}+lsË ;]jf pknAw u/fpg] :yfg cflbsf] ;DaGwdf cfjZostf cg';f/ g]kfn ;/sf/sf]
;DalGwt lgsfo jf clwsf/Lsf] :jLs[lt lng' kg]{5 . cfjZostfg';f/ :yfgLo k|x/L, k|zf;g;Fu
t'?Gt ;Dks{ ug{÷u/fpg ;Sg] u/L cfw'lgs ;+rf/ ;fwgsf] ;'ljwf x'g' kg]{5 .
^= ;'/Iff l:ylt tyf :yfg ljZf]if x]/L 3'DtL a}+lsË ;]jf ;~rfng ug{ rfxg] ;+:yfn] sf/f]af/ /sdsf]
;Ldf cfkm}+ lgwf{/0f ug{ ;Sg] 5g\ .
&= 3'DtL a}+ls+usf] dfWodaf6 g]kfnL ?k}+ofdf dfq lgIf]k tyf e'QmfgL ;]jf k|bfg ug'{ kg]{5 .
*= 3'DtL a}+lsË ;]jf pknAw u/fOg] :yfgdf xltof/ ;lxtsf] ;'/Iff uf8{ x'g' kg]{5 .
(= a}+ssf] cfGtl/s n]vfk/LIf0f ljefun] 3'DtL a}+lsË sf/f]af/nfO{ ;'/lIft agfpg lglZrt dfkb08 agfO{
cfGtl/s n]vfk/LIf0fdf ;f] ;DaGwL sf/f]af/nfO{ ;d]t ;d]6\g' kg]{5 .
!)= 3'DtL a}+lsË ;]jf ;~rfng ug]{ ;+:yfn] u|fxssf] lgIf]k ;DaGwL sf/f]af/ tyf /]ld6\ofG; ;]jf pknAw
u/fpg] afx]ssf cGo ;]jf ;'ljwf k|bfg ug{ kfOg] 5}g .
!!= ;DalGwt a}+s tyf ljQLo ;+:yfn] of] ;]jf ;~rfng ubf{ k|of]u ug]{ ;jf/L ;fwgdf cfjZos ;]jf
k|bfg ug{ k"jf{wf/ / ;"rgf k|0ffnL h8fg u/]sf] x'g' kg]{5 .
!@= 3'DtL a}+lsË ;]jfdf hfg] sd{rf/Ln] :jLs[t ef}uf]lns If]qdf dfq uPsf] k|dfl0ft x'g] ;jf/L ;fwgsf]
nu a's tyf cGo sfuhft tof/ ug'{ kg]{5 .
!#= a}+ssf] Network / Database k"0f{ ;'/lIft x'g' kg]{5 . k|fljlws Joj:yfkgdf s'g} ;d:of cfO{ lgIf]k
tyf e'QmfgL sf/f]af/ k|efljt eO{ Database Iflt ePdf ;f] Ifltsf] k"0f{ hjfkmb]lxtf ;DalGwt a}+s
tyf ljQLo ;+:yfsf] g} x'g]5 .
!$= Software Data nfO{ ;+:yfsf] s]Gb|Lo ;"rgf k|0ffnLdf tTsfn k|jfx / ;"rgf ljlgdo ug{ Joj:yf
ldnfpg' kg]{5 .
!%= 3'DtL a}+lsË sf/f]af/ ug]{ ;DaGwL lg0f{o ;DalGwt a}+s tyf ljQLo ;+:yfsf] ;~rfns ;ldltaf6
ePsf] x'g' kg]{5 .
!^= dfly plNnlvt zt{x?, cGo k|rlnt sfg'g / o; a}+ssf] lgb]{zgsf] cwLgdf /xL o; a}+ssf] k"j{
:jLs[lt lnP/ dfq 3'DtL a}+lsË ;]jf k|bfg ug{ ;lsg] 5 .
*= ;Lldt a}+lsË OsfO{ -Limited Banking Outlets_ ;DaGwL Joj:yf
Ohfhtkqk|fKt ;+:yfx?n] ;Lldt a}+lsË OsfO{ (Limited Banking Outlets) sf] ?kdf sfof{no -lgoldt
?kdf sd{rf/L v6fO{ jf tf]lsPsf] lbgdf sd{rf/L v6fO{ ;]jf k|bfg ug{]_ :yfkgf u/L b]xfosf] gLltut
Joj:yf tyf zt{x?sf] cwLgdf /xL a}+lsË ;]jfsf] kFx'r gk'u]sf -sf7df08f}+ pkTosf, b]zsf cGo pk–
dxfgu/kflnsf÷gu/kflnsf afx]ssf_ If]qx?df ;Lldt a}+lsË OsfO{ dfkm{t a}+lsË ;]jf k|bfg ug{ ;Sg] 5g\ .
gLltut Joj:yf tyf zt{x?M

346
  ;Lldt a}+lsË ;]jf pknAw u/fpg] ;DaGwL lg0f{o ;DalGwt ;+:yfsf] ;~rfns ;ldltaf6 ePsf] x'g'
kg]{5 .
 ;Lldt a}+lsË OsfO{ dfkm{t ;]jf k|bfg ug{ rfxg] ;+:yfn] sf/f]af/ /sdsf] ;Ldf cfkm}+ lgwf{/0f ug{ ;Sg]
5g\ .
 ;DalGwt ;+:yfn] of] ;]jf ;~rfng ubf{ cfOkg]{ ;'/Iff k|0ffnL nufotsf ;Dk"0f{ hf]lvd klxrfg /
Joj:yfkg cfkm}+n] ug{' kg]{5 .
 ;Lldt a}+lsË ;]jf pknAw u/fOg] :yfgdf kof{Kt ;'/Iffsf] Joj:yf ug'{ kg]{5 .
 ;Lldt a}+lsË OsfO{ ;]jfdf ;+nUg x'g] gub, dfu{:y gub -Cash in Transit_, ;jf/L ;fwg, sd{rf/L
tyf cGo ;DklQsf] aLdf u/]sf] x'g' kg]{5 .
 ;Lldt a}+lsË OsfO{ dfkm{t ;]jf pknAw u/fP afkt ljBdfg k|rlnt ;]jf z'Ns afx]s cGo s'g}klg
;]jfz'Ns ;]jfu|fxL;Fu lng kfOg] 5}g . sf/f]af/sf] ljj/0f / k|efj u|fxssf] vftfdf tTsfn emNsg]
Joj:yf ug'{ kg]{5 .
 ;Lldt a}+lsË OsfO{sf] dfWodaf6 g]kfnL ?k}+ofdf dfq lgIf]k tyf e'QmfgL ;]jf k|bfg ug'{ kg]{5 /
cGt/f{li6«o:t/df sf/f]af/ -Cross Border Transaction_ ug{ / e'QmfgL ;]jfdf j}b]lzs d'b|fsf] k|of]u ug{
kfOg] 5}g .
 ;+:yfn] u|fxsnfO{ lgIf]k, e'QmfgL tyf shf{ ;DaGwL sf/f]af/ / cfGtl/s /]ld6\ofG; ;]jf pknAw u/fpg]
afx]ssf cGo ;]jf ;'ljwf k|bfg ug{ kfOg] 5}g .
 ;+:yfsf] Network / Database k"0f{ ;'/lIft x'g' kg]{5 . k|fljlws Joj:yfkgdf s'g} ;d:of cfO{ lgIf]k
tyf e'QmfgL sf/f]af/ k|efljt eO{ Database Iflt ePdf ;f] Ifltsf] k"0f{ hjfkmb]lxtf ;DalGwt ;+:yfsf]
g} x'g]5 .
 sf/f]af/ ;DkGg eP kZrft glhssf] zfvf jf zfvf jf s]Gb|Lo sfof{nodf k|ToIf ?kdf (Live) Data
Transfer u/L s]Gb|Lo ;"rgf k|0ffnLdf tTsfn ;"rgf cfbfg k|bfg x'g] Pjd\ pko'Qm Backup sf] ;d]t
Joj:yf u/]sf] x'g' kg]{5 . o:tf] ;'ljwf tf]lsPsf] :yfgdf sDtLdf xKtfsf] @ lbg pknAw u/fpg' kg]{5 .
 ;+:yfsf] cfGtl/s n]vfk/LIf0f ljefun] ;Lldt a}+lsË sf/f]af/nfO{ ;'/lIft agfpg lglZrt dfkb08
agfO{ cfGtl/s n]vfk/LIf0fdf ;f] ;DaGwL sf/f]af/nfO{ ;d]t ;d]6\g' kg]{5 .
 sf/f]af/ ubf{ u|fxs klxrfg nufot ;DklQ z'l4s/0f ;DaGwL lgb]{zgsf] k"0f{ kl/kfngf u/]sf] x'g'
kg]{5 .
 dfly plNnlvt zt{x?, cGo k|rlnt sfg'g / o; a}+ssf] lgb]{zgsf] cwLgdf /xL o; a}+ssf] k"j{
:jLs[lt lnP/ dfq ;Lldt a}+lsË ;]jf pknAw u/fpg ;lsg] 5 .
(= æsÆ ju{sf jfl0fHo a}+sx¿n] ljb]zdf zfvf sfof{no :yfkgf ug]{ ;DaGwdf
Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+sx¿n] lgDgfg';f/sf zt{ tyf dfkb08x¿sf] cwLgdf /xL ljb]zdf
zfvf sfof{no :yfkgf ug]{ ;DaGwdf b]xfosf] gLltut tyf k|lqmofut Joj:yf sfod ul/Psf]] 5 .
zt{ tyf dfkb08x?
-!_ zfvf lj:tf/ ug{sf nflu k|:tfljt :yfg ljQLo?kn] ;DefJo /x]sf] :ynut cWoog k|ltj]bg
(Feasibility Study Report) k|:tfljt Joj;fosf] of]hgf, t'ngfTds nfut–nfe ljZn]if0f
(Comparative Cost-benefit Analysis), Jofj;flos /0fgLlt tyf ;~rfng ug]{ sf/f]af/sf] lsl;d,
cfGtl/s lgoGq0f, hf]lvd Joj:yfkg / Host Country ;Fu g]kfnsf] låkIfLo ;DaGwsf] ljj/0f o;
a}+s ;dIf k]z ug'{ kg]{5 .
-@_ æsÆ ju{sf afl0fHo a}+sx?n] ljb]zdf zfvf vf]Ng cfj]bg k]z ubf{ o; a}+saf6 tf]lsPsf] Go"gtd
r'Qmf k'FhL k'u]sf] x'g' kg]{5 .
-#_ h'g b]zdf zfvf sfof{no :yfkgf ul/g] xf], ;f] b]z (Host Country) sf] lgofds lgsfon] tf]s]sf]
k'FhL -Assigned Capital_ k'/f ug'{ kg]{5 / ;f] k'FhLsf] Joj:yfkg ul/g] ;|f]t ;d]t v'n]sf] ljj/0f
cfj]bgsf] ;fydf k]z ug'{ kg]{5 .

347
-$_ h'g b]zdf zfvf sfof{no :yfkgf ul/g] xf], pQm b]zaf6 nfef+z (Dividend)÷d'gfkmfsf] ?kdf ljb]zL
d'b|fdf g]kfn leq\ofpg Pjd\ syd\sbflrt ljb]zl:yt zfvf sfof{no aGb ug'{ kg]{ cj:yf cfPdf
tf]lsPsf] k'FhL -Assigned Capital_ h'g ljb]zL d'b|fdf nluPsf] xf], ;f]xL ljb]zL d'b|fdf jf kl/jTo{
ljb]zL d'b|fdf clgjfo{ ¿kdf :jb]zdf lkmtf{ ug'{ kg]{ x'Fbf ;f] ;d]tsf ljifodf Host Country sf] P]g
tyf gLltut Joj:yfn] g/f]Sg] Joxf]/f k|dfl0ft x'g] sfuhft ;d]t k]z ug'{ kg]{5 .
-%_ o; a}saf6 Ohfhhkq k|bfg ubf{ tf]lsPsf zt{x? k'/f ug{'sf ;fy} ljb]zdf zfvf vf]Ng' cufl8sf]
q}dfl;s ljQLo ljj/0fdf o; a}+sn] tf]s]sf] k'FhLsf]if k'/f u/]sf] x'g' kg]{5 .
-^_ ljb]zdf /x]sf] zfvf sfof{nodf ;"rgf cfbfg k|bfg ug{sf] nflu g]6jls{Ë (Networking) u/L jf
ljB'tLo dfWodjf6 s]Gb|Lo sfof{nosf] ;"rgf k|0ffnLdf tTsfn cfj4 x'g ;Sg] Joj:yf u/]sf] x'g'
kg]{5 .
-&_ 7Ls cl3Nnf] qodf;df lgliqmo shf{ (Non Performing Loan) kfFr k|ltzteGbf sd ePsf] x'g'
kg]{5 .
-*_ ljb]zdf zfvf sfof{no :yfkgf÷;~rfng ug]{ ;DaGwL lg0f{o ;DalGwt a}+ssf] ;~rfns ;ldltaf6
ug'{ kg]{5 . ;~rfns ;ldltn] lg0f{o u/]sf] ldltn] !% lbgleq ;f]sf] hfgsf/L o; a}+snfO{ u/fpg'
kg]{5 . o; a}+snfO{ hfgsf/L u/fPsf] Ps ;o la; lbgleqdf :jLs[lt lbOg] 5 . ljb]zdf zfvf
sfof{no :yfkgfsf] :jLs[lt k|fKt u/]sf] ldltn] ^ dlxgfleqdf zfvf sfof{no vf]nL sf/f]af/ ;~rfng
ul/;Sg' kg]{5 . pQm tf]lsPsf] cjlwleq zfvf sfof{no ;~rfng ug{ g;s]÷gePdf :jLs[lt :jtM
/2 x'g]5 / k'gM :yfkgf ug{] :jLs[ltsf] nflu gofF k|lqmofaf6 lgj]bg k]z ug'{ kg]{5 .
-(_ o; a]}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / a}+s ;'kl/j]If0f ljefudf k]z ug'{ kg]{ k|rlnt
Joj:yf adf]lhd ljQLo ljj/0fx?df ljb]zdf ;+rflnt zfvf sfof{nosf] ljQLo ljj/0f PsLs[t
-Consolidate_ tyf 5'§} -Separately_ ;d]t k]z ug'{ kg]{5 .
-!)_ ljb]zdf zfvf sfof{no :yfkgf ug]{ æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfn]] o; a}+ssf] k"j{ :jLs[lt lagf
pQm zfvf sfof{no aGb ug{ jf :yfgfGt/0f ug{ jf ufEg kfpg] 5}gg\ .
-!!_ ljb]zdf zfvf sfof{no :yfkgf ug]{ æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] ljb]zL zfvf sfof{nosf]
7]ufgf kl/jt{g ug{ jf :yfgfGt/0f ug{ rfx]df o; a}ssf] k"j{ :jLs[lt lng' kg]{5 .
-!@_ ljb]zdf zfvf vf]Ng rfxg] a}+sn] ;DalGwt Host Country n] tf]s]sf dfkb08 cg'?k No Objection
Letter k|fKt eP kZrft o; a}+sn] tf]s]sf] zt{ tyf gLltut Joj:yfx?sf] kfngf u/]kl5 o; a}+sn]
No Objection Letter k|bfg ug]{5 .
-!#_ ljb]zdf zfvf vf]Ng rfxg] a}+sn] ;DalGwt Host Country sf] lgofds ;+:yfsf] lgb]{zg / o; a}+sn]
tf]s] adf]lhdsf] k'FhLsf] ljj/0f / k'FhL kof{Kttf ;b}j k'/f u/]sf] x'g' kg]{5 .
-!$_ ljb]zl:yt zfvfsf] k|of]hgsf] nflu tf]lsPsf] k'FhL -Assigned Capital_ afx]ssf] s'g} klg /sd jf
kl/jTo{ ljb]zL d'b|f ljb]z n}hfg kfOg] 5}g .
-!%_ ljb]zl:yt zfvfn] u/]sf] Jofj;flos sfd sf/jfxLsf] ;Dk"0f{ bfloTj k'/f ug{ cfjZos x'g] /sd tyf
cGo s'g} klg bfloTj /fi6« a}+sn] dfu u/]sf] avt pknAw u/fpg] 5f}+ egL g]kfndf /x]sf] d'Vo
sDkgL -Parent Company_ sf] ;~rfns ;ldltn] u/]sf] lnlvt k|lta4tf o; a}+sdf k]z ug'{
kg]{5 .
-!^_ ljb]zl:yt zfvfsf] ;Dk"0f{ sf/f]af/x?sf] lgodg / ;'kl/j]If0f ug]{ clwsf/ g]kfn /fi6« a}+s / Host
Country sf] lgofds / ;'kl/j]Ifsdf cGtlg{lxt /xg]5 . k|rlnt Joj:yf adf]lhd To:tf zfvfx?sf]
cfjlws ?kdf u}/ :ynut -Off-site_ tyf :ynut -On-site_ ;'kl/j]If0f sfo{ lgoldt ?kdf
ul/g]5 . ;f] ;'kl/j]If0fsf] sfo{sf] nflu ;DalGwt a}+sn] ;+:yfut 9+un] g} ;'kl/j]IfsnfO{ ;xof]u ug'{
kg]{5 .
-!&_ g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?nfO{ hf/L ul/Psf] lgb]{zg, kl/kq,
dfu{bz{g OToflb -cGoyf pNn]v ul/Psf] cj:yfdf afx]s_ ljb]zl:yt zfvfsf] xsdf ;d]t nfu"
x'g]5 . To:tf zfvfx?sf] nflu s'g} ljz]if Joj:yf ug'{ k/]df jf lgsfzf lbg' k/]df g]kfn /fi6« a}+sn]
cfjZostfg';f/ ug{ ;Sg]5 . gLltut lgb]{zg tyf sfg'gsf] kfngf gu/]df k|rlnt /fli6«o tyf
cGt/f{li6«o k|rng cg';f/ sf/jfxL / b08 hl/jfgf ul/g] 5 .

348
 -!*_ ljb]zdf zfvf sfof{no :yfkgf ug]{ æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfn]] o; k|of]hgsf] nflu cfj]bg
lb+bf tf]lsPsf] 9fFrfdf kmf/fd e/L btf{ z'Ns afkt ?= b'O{ nfv -lkmtf{ gx'g]_ sf] g]=/f=a}+=
gf=gf]=cf=lx;fadf hDdf u/]sf] ef}r/sf] cw{s§L ;d]t k]z u/L cfj]bg lbg' kg]{5 .
-!(_ ljb]zdf zfvf sfof{no ;~rfng ubf{ ckgfOg] a}+lsË sfo{ljlw, shf{ lgb]{lzsf nufotsf sfuhft
oyf;do o; a}+sdf k]z ug'{ kg]{5 . Host Country sf] lgofds jf ;'kl/j]Ifsn] nufPsf] b08,
h/Ljfgf tyf ;'zf;g ;DaGwL sf/jfxLsf] hfgsf/L !% lbgleq o; a}+ssf] lgodg ljefu /
;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .
-@)_ ljb]zdf zfvf sfof{no ;~rfng ubf{ ;DklQ z'l4s/0f lgjf/0f P]gsf] kl/kfngf k"0f{ ?kn]
ug'{÷u/fpg' kg]{5 .
!)= zfvf÷sfof{no ;DaGwL o; lgb]{zg adf]lhdsf] k|lqmof tyf zt{ k'/f gu/L vf]lnPsf zfvf tTsfn} aGb
ug'{kg{]5 / cfufdL @ jif{;Dd yk zfvf vf]Ng kfOg] 5}g .
!!= vf/]hL / jrfpm
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&% sf] zfvf÷sfof{no ;DaGwL Joj:yf O=k|f=lgb]{zg g+= !$÷)&% af6 hf/L ul/Psf]
lgb]{zg tyf ;f] kZrft ldlt @)&^ c;f]h d;fGt;Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{
kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;} lgb]{zg
adf]lhd eP u/]sf] dflgg]5 .

349
 cg';"rL !$=!
zfvf÷sfof{no vf]Ng] a}+s tyf ljQLo ;+:yfn] g]kfn /fi6« a}+saf6 :jLs[ltsf] nflu k]z ug'{ kg]{ lgj]bgsf] 9fFrf
>L g]kfn /fi6« a}+s ldltM =======================
a}+s tyf ljQLo ;+:yf lgodg ljefu
afn'jf6f/, sf7df8f}+ .
ljifoM zfvf sfof{no vf]Ng] :jLs[lt af/]
dxfzo,
To; a}+ssf] PsLs[t lgb]{zg g+= !$÷)&^ n] tf]s]sf zt{x?sf] k"0f{ kfngf u/L b]xfo adf]lhdsf] :yfgdf zfvf
sfof{no÷PS6]G;g sfof{no vf]Ng] u/L o; a}+ssf] ;~rfns ;ldltsf] lg0f{o g+= ===== ldlt =================== af6 lg0f{o ePsf] x'Fb f
ToxfFsf] :jLs[ltsf] nflu cg'/f]w ub{5f}+ .
!= a}+s÷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]vfk/LIfsjf6 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
-h_ @)^$ r}td;fGtkl5 vf]lnPsf zfvfsf] ljj/0f -qmdfg';f/_
c_ sf7df8f}+ pkTosf aflx/sf] ljj/0f M
cf_ sf7df8f}+ pkTosfleqsf] ljj/0f M
O_ tf]lsPsf !& lhNnfx¿dWo]sf] ljj/0f M
O{_ u ju{sf] xsdf sf7df08f} pkTosf afx]ssf @ j6feGbf sd a}+lsË OsfO{ ePsf] :yfgdf vf]n]sf zfvfsf]
ljj/0f M
$= k|:tfljt zfvfsf] nflu tf]lsPsf] / yk u/L x'g] s'n r'Qmf k'FhLsf] ljj/0f -€uÚ ju{sf] nflu_ M
%= k|:tfljt zfvfsf] nflu sf7df8f}+ pkTosf aflx/ vf]lnPsf zfvfsf] ljj/0f M
s_ tf]lsPsf !$ lhNnfx¿leq M
v_ tf]lsPsf !$ lhNnfx¿ afx]s cGoq 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 ;]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]6M ;DefJotf cWoog k|ltj]bgdf 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] PsLs[t lgb]{zg g+= !$÷)&) df tf]lsP
adf]lhdsf] ;hfo÷sf/jfxL ePdf d~h'/L ePsf] Joxf]/f cjut u/fpFb5f}+ .

350
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu

O=k|f=lgb]{zg g+= !%÷)&^

Aofhb/ ;DaGwL Joj:yf
o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] lgIf]kdf k|bfg ug]{ / shf{ tyf ;fk6df lng]
Aofhb/ ;DaGwdf 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. lgIf]ksf] Aofhb/
k|rlnt sfg'g tyf b]xfosf] Joj:yfsf] cwLgdf /xL Ohfhtkqk|fKt ;+:yfn] lgIf]ksf] Jofhb/ tyf u0fgf
ljlw cfkm+}n] lgwf{/0f ug{ ;Sg]5g\ .
(1) ljleGg k|sf/sf art vftfx?df lbOg] Jofhb/sf] cGt/ @ k|ltzt ljGb' eGbf a9Ln] km/s kfg{ kfO{g]
5}g . art vftfsf] Aofhb/ kl/jt{g ubf{ ;a} k|s[ltsf] art vftfnfO{ ;dfg ?kdf nfu" x'g] u/L
Aofhb/ ;dfof]hg ug'{ kg]{5 .
(2) dfu tyf cNk ;"rgfdf cfwfl/t lgIf]k -Call Deposit_ df art lgIf]kdf k|bfg ul/g] Go"gtd
Aofhb/ eGbf a9L Aofh k|bfg ug{ kfOg] 5}g\ . o:tf vftfx?df r]s hf/L ug{ kfOg] 5}g . Call
Deposit afx]s cGo lgIf]ksf] xsdf k|sflzt Aofhb/df z"Go bzdnj kfFr k|ltzt laGb';Dd a9fpg
;lsg]5 .
t/,
-s_ cIfosf]if jfktsf] /sd d'2tL lgIf]ksf] ?kdf :jLsf/ ubf{ eg] a}+s tyf ljQLo ;+:yf / u|fxs
aLrsf] cfk;L ;xdltsf] cfwf/df Aofhb/ sfod ug{ ;lsg]5 .
-v_ af]nsaf]n -Bidding_ sf] cfwf/df ;+sng x'g] ;+:yfut d'2tL lgIf]ksf] xsdf k|sflzt
Aofhb/df ! k|ltzt laGb';Dd Aofhb/ yk36 u/L lgIf]k ;+sng ug{ ;lsg]5 . t/, o;/L
k|sflzt ul/Psf] Aofhb/ # dlxgf;Dd kl/jt{g ug{ kfOg] 5}g .
(3) tLg dlxgf eGbf sd ;dofjlwsf] d'2tL lgIf]k :jLsf/ ug{ kfOg] 5}g . ;fy}, d'2tL lgIf]ksf] ;dofjlw
;dfKt gx'b} k"j{lgwf{l/t Aofhb/ sfod /xg] u/L u|fxsn] rfx]sf] jvt hlxn]klg lemSg kfpg] u/L d'2tL
lgIf]k :jLsf/ ug{ kfOg] 5}g .
(4) Aofh k|bfg ul/g] vftf s'g} klg sf/0fn] lgis[o x'g uPdf ;d]t lgIf]kstf{n] kfpg'kg]{ Aofh k|bfg
ug'{kg]{5 .
2. cfwf/ b/
;+nUg cg';"rL–!%=! sf] æcfwf/ b/ lgwf{/0f ;DaGwL sfo{ljlw, @)^(Æ adf]lhd dfl;s ?kn] cfwf/ b/
u0fgf u/L lgb]{zg kmf=g+= !%=! adf]lhdsf] 9fFrfsf] ljj/0f dlxgf ;dfKt ePsf] !% lbgleq o; a}+sdf k]z
ug'{ kg]{5 . ;fy}, pQm cfwf/ b/nfO{ cfgf] j]a;fO6df ;d]t k|sflzt ug'{ kg]{5 .
3. shf{sf] Aofhb/
shf{ tyf ;fk6df lng] Aofhb/, Aofh u0fgfljlw, xhf{gf nufpg] ljlw, ;]jf z'Ns / sldzg b/ ;DaGwdf
k|rlnt sfg'g tyf b]xfoadf]lhdsf dfkb08x?sf] kfngf u/L lgwf{/0f ug{ ;lsg]5 .
(1) shf{ tyf ;fk6sf] Aofhb/ lgwf{/0f ubf{ cg';"rL–!%=! adf]lhd u0fgf ul/Psf] æcfwf/ b/Æ -Base
Rate_ ;Fu cfj4 ug'{ kg]{5 . ;fy}, k'g/tflnsLs/0f jf k'g/;+/rgf ul/g] shf{sf] Aofhb/ ;d]t
cfwf/ b/nfO{ cfwf/ dfgL lgwf{/0f ug'{ kg]{5 .

351
(2) shf{ k|jfx ubf{ C0fL;Fu ul/g] ;Demf}tfdf jflif{s k]gfn Aofhb/ @ k|ltzt ljGb' eGbf a9L gx'g] u/L
pNn]v ug'{kg]{5 . k]gfn Aofh u0fgf ubf{ Dofb gf3]sf] ;fFjf /sddf jflif{s k]gfn Aofhb/n] ljnDa
ePsf] ;dofjlwsf nflu sfod x'g cfpg] /sd eGbf a9L lng / k]gfn Aofhdf Aofh nfUg] u/L
/sd c;'n pk/ ug{ kfOg] 5}g .
(3) shf{sf] k|sf/ tyf e'QmfgL cjlwsf cfwf/df 5'§f5§} lk|ldod b/ to u/L q}dfl;s ?kdf shf{ tyf
;fk6sf] Aofhb/ lgwf{/0f tyf k|sfzg ug{' kg]{5 . Aofhb/ k|sfzg ubf{ shf{ zLif{s cg';f/ cfwf/
b/df yk ul/g] lk|ldod b/ :ki6 ?kdf pNn]v ug'{ kg]{5 . k|sflzt lk|ldod b/ kl/jt{g ubf{
cw{jflif{s ?kdf kl/jt{g ug{ ;lsg]5 . t/, lk|ldod b/ 36fpg' kg]{ ePdf cw{jflif{s eGbf sd
;dofjlwdf klg k|sflzt lk|ldod b/ kl/jt{g ug{ ;lsg]5 .
(4) s'g} JolQm jf kmd{nfO{ k|bfg ul/g] shf{ tyf ;fk6sf] Aofhb/ lgwf{/0f ubf{ cfwf/ b/df yk ul/g]
lk|ldod b/ :ki6 ?kdf pNn]v ug'{kg]{5 . pbfx/0fsf nflu s'g} u|fxsnfO{ k|bfg ul/g] shf{sf] Aofhb/
lgwf{/0f ubf{ cfwf/ b/df @ k|ltzt ljGb'n] lk|ldod yk ug]{ ePdf lgDgfg';f/ Aofhb/ to ug'{ kg]{5
M
shf{sf] Aofhb/ = cfwf/ b/ + @ k|ltzt ljGb'
t/, ljkGg ju{ shf{ tyf k|fyldstfk|fKt If]q shf{sf] xsdf cfwf/b/eGbf sd Aofhb/df ;d]t shf{
k|jfx ug{ o; Aoj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
(5) C0fL;Fusf] ;xdltdf ! jif{ eGbf a9L e'QmfgL cjlw ePsf] cfjlws k|s[ltsf] shf{sf] nflu tf]lsPsf]
cjlwe/ Aofhb/ kl/jt{g gx'g] u/L l:y/ Aofhb/ (Fixed interest rate_ tf]Sg ;Sg]5g\ . o:tf]
l:y/ Aofhb/ tf]lsPsf] cjlwe/ kl/jt{g ug{ kfOg] 5}g .
(6) C0fLnfO{ lbOg] shf{ k|:tfj kq (Offer Letter) df cfwf/ b/df yk ug]{ lk|ldod b/ :ki6 ?kdf
pNn]v ug'{ kg]{5 . lk|ldod b/ to ubf{ shf{sf nflu cfj]bg k|fKt x'Fbfsf] jvt k|sflzt lk|ldod b/
eGbf a9L to ug{ kfOg] 5}g .
(7) Psk6s lk|ldod b/ lgwf{/0f u/L C0fLnfO{ lbOg] shf{ k|:tfj kqdf pNn]v u/L shf{ k|jfx u/]
kZrft\ pQm C0fLsf] ;xdlt lagf ;f] b/ j[l4 ug{ kfOg] 5}g . t/, C0fLn] shf{sf] ;fFjf tyf Aofh
;dod} e'QmfgL gu/]sf], h'g p2]Zosf nflu shf{ lnPsf] xf], ;f] p2]Zodf shf{ k|of]u gu/]sf], lwtf]
;DklQdf xfgL gf]S;fgL k'¥ofpg] sfo{ u/]sf] nufot shf{sf cGo zt{x? kfngf gu/]sf] cj:yfdf
shf{ k|:tfj kqdf tf]lsP adf]lhdsf] xhf{gf b/ yk ug{ of] Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
(8) C0fLn] lng] yk shf{ jf a}+s tyf ljQLo ;+:yfn] k|jfx ug]{ gofF shf{sf] xsdf gofF k|sflzt lk|ldod
b/ nfu" x'g]5 .
(9) Ohfhtkqk|fKt ;+:yfn] o; cl3 k|jflxt s'g} shf{sf] ;Gbe{df C0fLnfO{ lbPsf] shf{ k|:tfj kq
(Offer letter) df lk|ldod b/ :ki6 pNn]v gu/L l;w} Aofhb/ tf]s]sf] ePdf To:tf] shf{x?sf] xsdf
ckm/ n]6/df tf]lsPsf] Aofhb/ / shf{ k|jfxsf] jvt sfod /x]sf] ;DalGwt a}+s jf ljQLo ;+:yfsf]
cfwf/ b/ aLrsf] cGt/nfO{ g} lk|ldod b/sf] ?kdf lng' kg]{5 . t/, C0fL;Fu k'gM ;Demf}tf u/L k'gM
lk|ldod b/ sfod ug{ o; Joj:yfn] afwf kg]{ 5}g .
(10) Ohfhtkqk|fKt ;+:yfn] shf{ tyf ;fk6sf] Aofhb/ lgwf{/0f ug]{ qmddf cfwf/ b/df yk ul/g] lk|ldod
b/ to ubf{ Aofhb/ cGt/ ;DaGwL o;} lgb]{zgsf] a'Fbf g+= $ sf] Joj:yfnfO{ k"0f{ ?kdf kfngf ug'{
kg]{5 .
(11) shf{sf] Aofhb/ j[l4 ubf{ cfwf/ b/df ePsf] j[l4;Dddfq j[l4 ug{ ;lsg] 5 / o:tf] j[l4 Ps
qodf;df Psk6s dfq ug{ ;lsg]5 . t/, cfwf/ b/ a[l4 x'Fbf Aofhb/ a[l4 gug{, C0fL;Fusf]
;xdltdf l:y/ Aofhb/ sfod ug{ tyf h'g;'s} ;dodf klg Aofhb/ 36fpg o; Joj:yfn] jfwf kg]{
5}g . o;/L] q}dfl;s ?kdf cfwf/b/ -Base Rate_ df kl/jt{g x'Fbf Aofhb/df kl/jt{g x'g]÷gx'g]
;DaGwdf C0fLnfO{ offer letter df :ki6 ?kdf pNn]v u/L clgjfo{ hfgsf/L lbg] Joj:yf ug'{kg]{5
.
(12) Ohfhtkqk|fKt ;+:yfn] O=k|f= lgb]{zg g++ !&÷)&%-ljkGg ju{df k|jfx ug'{kg]{ shf{ ;DaGwL Joj:Yff_
adf]lhd h]i7 gful/s, blnt, d'Qm sd}of, jfbL, xlnof, åGå lkl8t, Psn dlxnf tyf km/s 9+un]

352
 ;Ifd JolQmnfO{ k|jfx ug]{ ljkGg ju{ shf{sf] Aofh b/df sDtLdf Ps k|ltzt laGb'n] ;x'lnot lbg]
Joj:yf ldnfpg' kg]{5 .
(13) Ohfhtkqk|fKt ;+:yfx?n] d'2tL lgIf]kstf{ u|fxsnfO{ ;f] d'2tL lgIf]k /l;bsf] lwtf]df shf{ k|bfg ubf{
To:tf] shf{df nfUg] Aofhb/ d'2tL lgIf]kdf k|bfg ul/Psf] Aofhb/df s] slt k|ltzt laGb'n] yk u/L
to ul/g] xf] jf cfwf/ b/sf cfwf/df to ug]{ xf] eg] s] slt lk|ldod yk u/L to ul/g] xf], ;f]
;DaGwdf ;DalGwt u|fxsnfO{ d'2tL lgIf]k vftf vf]Nbfs} jvt hfgsf/L lbO{ lghsf] lnlvt ;xdlt
lng' kg]{5 . o;/L u|fxsn] ;xdlt hgfPsf] eGbf km/s 9+un] To:tf] shf{sf] Aofhb/ sfod ug{ kfOg]
5}g .
4. Aofhb/ cGt/ ;DaGwL Joj:yf
(1) lgIf]kdf lbg] / shf{ tyf ;fk6df lng] Aofhb/ aLrsf] cf};t cGt/ cg';"rL–!%=@ adf]lhdsf]
;"qaf6 k|To]s dlxgf u0fgf u/L cfgf] j]a;fO6df k|sfzg ug'{ kg]{5 . ;fy} k|To]s qodf;sf] ljQLo
ljj/0f / Aofhb/ ;DaGwL ljj/0f k|sfzg ubf{ ;d]t clgjfo{ ?kdf cf};t Aofhb/ cGt/ k|sfzg
ug'{ kg]{5 .
(2) cf};t Aofhb/ cGt/ @)&& c;f/;Dddf æsÆ ju{sf jfl0fHo a}+sx?sf] xsdf $=$ k|ltzt / ævÆ /
æuÆ ju{sf ;+:yfsf] xsdf % k|ltzt eGbf a9L gx'g] Aoj:yf ug'{ kg]{5 .
(3) a}+s tyf ljQLo ;+:yfn] pka'Fbf g+= @ adf]lhdsf] cf};t Jofhb/ cGt/ sfod gu/]df
b]xfoadf]lhdsf] ;a} sf/jfxL x'g]5 M
-s_ jfl0fHo a}+ssf] zfvf sfof{no gePsf :yfgLo tx afx]ssf :yfgdf zfvf sfof{no lj:tf/ ug{
/f]s nufpg],
-v_ e"sDk lkl8tnfO{ k|jfx ul/g] afx]ssf cGo k'g/shf{ ;'ljwf k|bfg gug]{,
-u_ ;f] cfly{s jif{sf] af]g; ;]o/sf] s/ k|of]hg afx]ssf] gub nfef+z 3f]if0ff tyf ljt/0f ug{ /f]s
nufpg] .
-$_ o; Joj:yf adf]lhd k|sflzt ul/Psf] cf};t Aofhb/ cGt/ u0fgf ;DaGwL ljj/0f lgb]{zg kmf=g+=
!%=@ adf]lhdsf] 9fFrfdf o; a}+sdf k]z ug'{ kg]{5 .
-%_ pka'Fbf g+= -#_ df h'g;'s} s'/f n]lvPsf] ePtfklg b]xfoadf]lhdsf cj:yfdf pka'Fbf g+= -#_
adf]lhdsf] sf/afxL x'g] 5}g .
-s_ o; a}+saf6 ;d:ofu|:t 3f]if0ff ul/Psf ;+:yfx?sf] xsdf pQm ;+:yf ;d:ofu|:t /xbf jf
;d:ofu|:taf6 x6]sf] @ jif{;Dd .
-v_ jfl0fHo a}+sx? Ps cfk;df ufEg]÷ufleg] jf k|flKt k|lqmofdf ;+nUg eO{ @)&& c;f/
d;fGtleq PsLs[t sf/f]af/ ;+rfng u/]df @)&* c;f/d;fGt;Dd .
5. Aofhb/ ;DaGwL cGo Joj:yfx?
(1) a}+s tyf ljQLo ;+: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 .

(2) -@_ lgIf]kdf lbg] / shf{ tyf ;fk6df lng] Aofhb/ ;+zf]wg ug]{ jf rNtL tyf art vftfdf sfod
ug'{kg]{ Go"gtd df}Hbft /sddf yk36 ug]{ lg0f{o u/]df ;f] lg0f{o ePsf] nut} / ;fljss} Aofhb/
sfod /xg] cj:yfdf ;d]t dfl;s ?kn] /fli6«o:t/sf] kqklqsfdf k|sfzg u/L ;j{;fwf/0f
lgIf]kstf{x?nfO{ ;"lrt ug'{ kg]{5 . -#_Jofhb/ k|sflzt ubf{ jflif{s k|ltzt b/ pNn]v ug'{kg]{5 .
(3) -$_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 .

353
^= vf/]hL / arfpm :
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&% sf] O=k|f lgb]{zg g+= !%÷)&% af6 hf/L ul/Psf] Aofhb/ ;DaGwL lgb]{zg /
;f] kZrft ldlt @)&^ c;f]h d;fGt;Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;} lgb]{zg
adf]lhd eP u/]sf] dflgg]5 .

354
 cg';"rL !%=!
cfwf/ b/ lgwf{/0f ;DaGwL sfo{ljlw, @)^(

!= cfwf/ b/sf] cjwf/0ff

g]kfn /fi6« a}+s P]g, @)%* n] lglb{i6 u/] adf]lhd d"No tyf jfXo If]q :yfloTj sfod ug]{ lhDd]jf/L g]kfn /fi6«
a}+sdf /x]sf] 5 . ljZjJofkL tyf If]qLo:t/df a]nfa]nfdf b]lvPsf ljQLo ;+s6 tyf ltgLx?af6 cy{tGqdf k/]sf]]
IfltnfO{ dWogh/ u/L ljQLo If]q :yfloTjnfO{ klg s]Gb|Lo a}+sx?n] Ps k|d'v p2]Zosf] ?kdf clËsf/ ug{ nfu]sf]]
;Gbe{df g]kfn /fi6« a}+sn] klg ljQLo If]q :yfloTjnfO{ Ps k|d'v p2]Zosf] ?kdf cufl8 a9fPsf] 5 . Aofhb/df
x'g] ptf/r9fjn] nfut tyf k|ltkmnsf] dfWodaf6 ljQLo If]qsf] :yfloTjdf k|ToIf k|efj kg]{ x'G5 . shf{
nufgLsf] Aofhb/ lgwf{/0f k|lqmof kf/bzL{ ePdf o;af6 a}+s tyf ljQLo ;+:yfx?sf] sfo{s'zntf / k|lt:kwL{
Ifdtfdf ;sf/fTds k|efj kg'{sf ;fy} df}lb|s k|;f/0f ;+oGq ;'b[9 eO{ df}lb|s gLltsf] k|efjsfl/tfdf klg ;'wf/
x'g] ck]Iff ug{ ;lsG5 . t;y{, a}+s tyf ljQLo ;+:yfx?sf] shf{sf] Aofhb/ lgwf{/0f k|lt:kwL{ / kf/bzL{ ug{
clek|]l/t ug]{ p2]Zon] cfly{s jif{ @)^(÷&) sf] df}lb|s gLltdf cfwf/ b/ nfu" ug]{ pNn]v ul/Psf] 5 .
a}+s tyf ljQLo ;+:yfx?n] cfgf u|fxsx?nfO{ shf{ k|jfx ubf{ shf{sf] Aofhb/ lgwf{/0f ug'{ kb{5 . o:tf] Aofhb/
l:y/ jf kl/jt{gzLn b'a} x'g ;S5 . a}+s tyf ljQLo ;+:yfx?af6 k|jfx ul/g] shf{sf] Aofhb/ lgwf{/0fdf ljleGg
tTjx? ;dfj]z ePsf x'G5g\ . a}+s tyf ljQLo ;+:yfx?af6 shf{ pkef]u ug]{ C0fLx?df ;dfg ?kn] nfu" x'g] tyf
:ki6;Fu klxrfg ug{ ;lsg] shf{sf] Aofhb/ lgwf{/0fsf tTjx? ;dfj]z ul/Psf] b/ g} cfwf/ Aofhb/ xf] . t;y{,
cfwf/ b/ shf{ k|jfxsf] jf:tljs Aofhb/ geO{ Aofhb/ lgwf{/0f ug]{ cfwf/ dfq xf] .
cfwf/ b/sf tTjx?df lgIf]k nfut jf sf]if nfut ;a}eGbf dxTjk"0f{ x'G5 . o;afx]s ;+:yf ;~rfngsf nflu
ug'{kg]{ ;~rfng vr{ jfktsf] nfut, z"Go k|ltkmndf clgjfo{ gub cg'kft sfod ubf{ k/]sf] nfut, lgIf]k nfut
eGbf sd k|ltkmn k|fKtx'g] u/L a}wflgs t/ntf cg'kft sfod ubf{sf] nfut / ;+:yfsf nufgLstf{x?sf]] k'FhLut
nufgLsf] nflu k|bfg ug'{kg]{ ;fdfGo k|ltkmn shf{sf] cfwf/ b/sf k|d'v tTjx? x'g\ . a}+s tyf ljQLo ;+:yfx?n]
shf{sf] Aofhb/ lgwf{/0f ubf{ cfwf/ b/nfO{ ;Gbe{b/ -Reference Rate_ sf] ?kdf lnO{ u|fxs÷If]q ljz]if hf]lvd
tyf shf{sf] cjlw ljz]if lk|ldod ;dfj]z u/L To:tf] Aofhb/ lgwf{/0f ug]{ ul/G5 . Aofhb/ ptf/r9fj ePsf]
ljz]if kl/l:yltdf cfwf/ b/sf] u0fgf lgoldt ?kdf ug{ ;s]df o;af6 d'b|f ahf/sf] j:t'l:ylt cg';f/ Aofhb/
lgwf{/0f ug{ ;d]t ;xh x'g hfg] b]lvG5 .
@= cfwf/ b/ u0fgf ljlwM
@= cfwf/ b/ u0fgf ljlwM
cfwf/ b/ u0fgf ubf{ lgDgfg';f/sf] ljlw ckgfpg' kg]{5M
cfwf/ b/ = sf]if nfut k|ltzt + clgjfo{ df}Hbft nfut k|ltzt + j}wflgs t/ntf nfut
k|ltzt + ;~rfng nfut k|ltzt

@=! sf]ifsf] nfut (Cost of Fund)

sf]ifsf] nfut b]xfo adf]lhd u0fgf ug'{ kg]{5M
sf]if nfut k|ltzt = :jb]zL lgIf]k / C0f tyf ;fk6Lsf] efl/t cf};t Aofhb/

@=@ clgjfo{ df}Hbft nfut

clgjfo{ df}Hbft nfut u0fgf b]xfo adf]lhd ug'{ kg]{5M
clgjfo{ df}Hbftsf] cf};t /sd x sf]if nfut k|ltzt
clgjfo{ df}Hbft nfut k|ltzt = ---------------------------------------------------
nufgL of]Uo sf]ifsf] cf};t /sd

355
nufgL of]Uo sf]ifsf] cf};t /sd = :jb]zL lgIf]ksf] cf};t /sd + :jb]zL C0f tyf ;fk6L -Borrowing_ sf] cf};t
/sd - j}wflgs t/ntfsf] cf};t /sd

@=# j}wflgs t/ntf nfut

j}wflgs t/ntf nfut u0fgf b]xfo adf]lhd ug'{ kg]{5M
v'b j}wflgs t/ntf /sd x -sf]if nfut k|ltzt – ;/sf/L ;'/If0fkqsf] efl/t
cf};t Aofhb/_
j}wflgs t/ntf nfut k|ltzt = ----------------------------- -----------------------------------------
nufgL of]Uo sf]ifsf] cf};t /sd

v'b j}wflgs t/ntf /sd = j}wflgs t/ntfsf] cf};t /sd - clgjfo{ df}Hbftsf] cf};t /sd

@=$ ;~rfng nfut

;~rfng nfut u0fgf ubf{ b]xfo adf]lhd ug'{ kg]{5M
s''n ;~rfng vr{ * x *%**
;~rfng nfut k|ltzt = -----------------------------------
nufgL of]Uo sf]ifsf] cf};t /sd
:ki6Ls/0f M
o; k|of]hgsf nflu s''n ;~rfng vr{ eGgfn] ;+:yfsf] s'n ;~rfng vr{af6 O=k|f=lgb]{zg g+= $ df tf]lsPsf]
ljQLo ljj/0sf] 9fFrfsf] cg';"rL $=#^ df /x]sf] Finance Expense under NFRS / Employees Bonus 36fO{
sfod /x]sf] s'n ;~rfng vr{nfO{ ;Demg' kb{5 . ;fy}, lgIf]k ;+sng;+u k|ToIf ;DalGwt lgIf]kstf{nfO{ k|bfg
ug]{ ;'lawf jfktsf vr{x? h:t} aLdf vr{, cf}ifwL pkrf/ vr{ cflb s'n ;~rfng vr{df ;dfj]z ug{ kfOg] 5}g
.
#= cfwf/ b/ u0fgf ;DaGwdf yk Joj:yfM
#=! cfwf/ b/ u0fgf ubf{ kl5Nnf] cjlwsf] ljQLo ljj/0f tyf tYofÍnfO{ cfwf/ lnO{ u0fgf ug'{kg]{5 . dfl;s
tYof+s pknAw gx'g] jflif{s k|s[ltsf vr{nfO{ ;dfg'kflts ?kdf ?kfGt/0f u/L u0fgf ug'{ kg]{5 .
#=@ j}wflgs t/ntfsf] cf};t /sd / clgjfo{ df}Hbftsf] cf};t /sd u0fgf ubf{ o; a}+saf6 hf/L lgb]{zg
adf]lhd sfod ug'{kg]{ Go"gtd /sdnfO{ lng' kg]{5 .
#=# s'n ;~rfng vr{df o; a}+sn] tf]s]sf] ljQLo ljj/0fsf] gfkmf gf]S;fg vftf adf]lhdsf] sd{rf/L vr{ / cGo
;~rfng vr{nfO{ lng' kg]{5 .
gf]6M
* kl5Nnf] cjlwsf] cfwf/df jflif{sLs/0f ul/Psf] .
**;~rfng vr{ cGtu{t !% k|ltzt /sd u}x|sf]if ;~rfng vr{ cg'dfg ul/Psf] / ;f]sf] k"lt{ u}x|sf]if
cfDbfgLaf6 g} x'g ;Sg]g]= /f a}+s lgb]{zg kmf=g+=!%=!

356
 ==================== a}+s ln=
cfwf/ b/ ;DaGwL ljj/0f -dfl;s_
-cf= j= @)& , =========dlxgfsf] ljj/0f_
-!_ cfwf/ Aofhb/
qm=;+= ljj/0f k|ltzt s}lkmot
-s_ sf]if nfut
-v_ clgjfo{ df}Hbft nfut
-u_ j}wflgs t/ntf nfut
-3_ ;~rfng nfut

-ª_ cfwf/ b/ -s b]lv3;Ddsf] of]u_

-@_ cfwf/ b/ ;DaGwL yk ljj/0f

-v_ :jb]zL -u_ Go"gtd sfod -3_ ;/sf/L
-s_ :jb]zL
ut] lgIf]k
C0f tyf ug'k{ g]{ clgjfo{ ;'/If0fkqdf
;fk6 df}Hbft u/]sf] nufgL
!
@
#
$
%
^
&
*
(
!)
!!
!@
!#
!$
!%
!^
!&
!*
!(
@)
@!
@@
@#
@$
@%
@^
@&
@*
@*
@(
#)
#!
#@
s'n
cf};t
yk ljj/0fx?

357
 -r_ Go"gtd sfod ug'{kg]{ cf};t j}wflgs t/ntf /sd
-5_ nufgL of]Uo sf]ifsf] cf};t /sd --s_ ± -v_ – -r__
-h_ v'b j}wflgs t/ntf /sdsf] cf};t --r_ – -u__
-em_ s'n Aofh vr{ --c_ ± -cf__
-c_ :jb]zL lgIf]kdf ePsf] Aofh vr{
-cf_ :jb]zL C0f tyf ;fk6df ePsf] Aofh vr{
-`_ ;/sf/L ;'/If0fkqdf u/]sf] nufgLdf k|fKt s'n Aofh /sd
-6_ gfkmf gf]S;fg lx;fa adf]lhdsf] s'n ;~rfng vr{ --c_ ± -cf__
-c_ sd{rf/L vr{
-cf_ cGo ;~rfng vr{
-7_ cfwf/ b/ u0fgf k|of]hgsf nflu s'n ;~rfng vr{ --c_ ± -cf__
-c_ sd{rf/L vr{
-cf_ cGo ;~rfng vr{
-8_ gfkmf gf]S;fg lx;fa adf]lhd kl5Nnf] dlxgfsf] v'b gfkmf÷-gf]S;fg_

gf]6M
-!_ o; k|of]hgsf nflu kl5Nnf] dlxgfsf] dfq cfDbfgL / vr{sf] -vr{sf] xsdf jflif{sLs/0f jf cg'dfg ug'{
kg]{ eP ;f]xL adf]lhdsf] kl5Nnf] dlxgfsf] vr{_ /sdnfO{ o;} kmf/dsf] a'Fbf g+= -@_ cGtu{tsf] yk
ljj/0fdf pNn]v u/L ;f]xL adf]lhd cfwf/ b/ u0fgf ug'{ kg]{5 .

ldlt b:tvt

358
 g]=/f= a}+s lgb]{zg kmf=g+= !%=@
===================================== lnld6]8
cf};t Aofhb/ cGt/ -dfl;s_
@)==== ;fn ===== dlxgf

ut] :jb]zL shf{÷;fk6 /sd :jb]zL lgIf]k /sd -?=_

-?=_
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Dffl;s cf};t -?=_
dfl;s Aofh cfDbfgL . Aofh
vr{ -?=_
Aofh cfDbfgL . Aofh vr{sf]
cf};t b/ -k|ltztdf_
Aofhb/ cGt/ -k|ltztdf _

359
 cg';"rL !%=@

cf};t Aofhb/ cGt/ -Spread_ u0fgf ug]{ ;"q

hxfF,
Ic = shf{ ;fk6 afktsf] dfl;s Aofh cfDbfgL
Id = lgIf]ksf] dfl;s Aofh vr{
d = ;f] dlxgfsf] hDdf lbg
C = dfl;s cf};t :jb]zL shf{ ;fk6
D = dfl;s cf};t :jb]zL lgIf]k
k|i6Ls/0f M
-s_ shf{ ;fk6 afktsf] dfl;s Aofh cfDbfgL eGgfn] :jb]zL d'b|fdf k|jfx ePsf] s'n shf{ ;fk6af6
dlxgfe/df kfs]sf] -Accrued_ ;fwf/0f Aofhsf] /sd ;Demg' kb{5 .
-v_ lgIf]ksf] dfl;s Aofh vr{ eGgfn] s'n :jb]zL lgIf]kdf ;f] dlxgfdf kfs]sf] -Accrued_ Aofh vr{ /sd ;Demg'
kb{5 .
-u_ dfl;s cf};t :jb]zL shf{ ;fk6 eGgfn] :jb]zL d'b|fdf k|jfx ePsf] shf{ ;fk6sf] b}lgs /sdsf] s'n
of]unfO{ ;f] dlxgfsf] hDdf lbgn] efu u/L cfpg] /sd ;Demg' kb{5 .
-3_ dfl;s cf};t :jb]zL lgIf]k eGgfn] :jb]zL lgIf]ksf] b}lgs /sdsf] s'n of]unfO{ ;f] dlxgfsf] hDdf lbgn]
efu u/L cfpg] /sd ;Demg' kb{5 .

360
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
O=k|f=lgb]{zg g+= !^÷)&^

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

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] ;+sng ug{]{ ljQLo ;|f]t ;DaGwdf 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 .
!= ljQLo ;|f]t ;+sng ;Ldf
-!_ æsÆ ju{sf Ohfhtkqk|fKt ;+:yfnfO{ ;fdfGotof lgIf]k ;+sng ;DaGwL s'g} ;Ldf nfUg] 5}g .
-@_ ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] cfgf] k|fylds k'FhLsf] a9Ldf lj; u'0ff;Dd ljQLo ;|f]t -Aofh jf lagf
Aofhdf :jLsf/ ul/g] s'g} klg k|sf/sf] lgIf]k, ;fk6L / ljleGg lsl;dsf C0f pks/0fx?_ ;+sng ug{
;Sg]5 .
-#_ æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] cfgf] k|fylds k'FhLsf] a9Ldf kGw| u'0ff;Dd ljQLo ;|f]t -Aofh jf lagf
Aofhdf :jLsf/ ul/g] s'g} klg k|sf/sf] lgIf]k, ;fk6L / ljleGg lsl;dsf C0f pks/0fx?_ ;+sng ug{
;Sg]5 .
-$_ ;fk6Lsf] xsdf Ohfhtkqk|fKt ;+:yfn] cfkm\gf] s'n lgIf]k bfloTjsf] a9Ldf Ps rf}yfO;Dd kl/rfng
ug{ ;Sg]5 .
-%_ ljQLo ;|f]t ;+sng ;Ldf cg'udg ug]{ k|of]hgsf nflu 7Ls cl3Nnf] qodf;df sfod /x]sf] k|fylds
k'FhLnfO{ cfwf/ dflgg]5 .
@= ;+:yfut lgIf]k ;+sng ;Ldf ;DaGwdf
-s_ Ohfhtkqk|fKt ;+:yfn] s'g} Pp6f kmd{, sDkgL jf ;+ul7t ;+:yfaf6 cfgf] s'n lgIf]ksf] a9Ldf !)
k|ltzt;Ddsf] ;Ldfdf gj9\g] u/L ;+:yfut lgIf]k kl/rfng ug{ kfpg] 5 .
-v_ Ohfhkqk|fKt ;+:yfsf] s'n lgIf]kdf ;/sf/L ;+:yf Pjd\ ;+:yfgx?, klAns lnld6]8 sDkgLx?, art
tyf C0f ;xsf/L ;+:yf tyf To:tf ;+:yf Pjd\ ;+:yfg dftxt ;+rflnt sf]ifx?sf] lgIf]ksf] c+z %)
k|ltzteGbf a9L sfod ug{ kfOg] 5}g .
-u_ æOhfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+sn] :jLsf/ ug]{ sn lgIf]ksf] c+z s'n lgIf]k bfloTjsf] !)
k|ltzt / Ohfhtkqk|fKt ævÆ tyf æuÆ ju{sf ljQLo ;+:yfx?n] :jLsf/ ug]{ sn lgIf]ksf] c+z s'n
lgIf]k bfloTjsf] !% k|ltzteGbf a9L sfod ug{ kfOg] 5}g . t/, of] kl/kq hf/L x'+bfsf avt plNnlvt
k|ltzteGbf a9L sn lgIf]k ePsf a}+s tyf ljQLo ;+:yfx?n] @)&& c;f/ d;fGt;Dddf ;f] ;Ldfleq
NofO;Sg' kg]{5 .
;fy}, of] kl/kq hf/L x'Fbfsf avt æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?df
tf]lsPsf] ;LdfeGbf a9L sfod /x]sf] sn lgIf]ksf] c+zeGbf a9L x'g] u/L yk sn lgIf]k :jLsf/ ug{
kfOg] 5}g .
# lgIf]k ;+sng tyf e'QmfgL ;DaGwL lgod tyf k|lqmof agfO{ nfu" ug'{ kg]{
-!_ Ohfhtkqk|fKt ;+:yfn] :jLsf/ ug]{ lgIf]ksf] cjlw, k|sf/ cflb ;Dk"0f{ lgod tyf sfo{ljlwsf af/]df
Ohfhtkqk|fKt ;+:yf cfkm}n] lgod agfO{ nfu" ug{' kg]{5 / To:tf] lgod tyf sfo{ljlw o; a}+ssf]
a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .
-@_ Ohfhtkqk|fKt ;+:yfn] sf/f]af/ gePsf art vftfsf] xsdf # jif{ Pjd\ sn vftf / rNtL vftfsf]
xsdf ^ dlxgf eGbf a9L ;dofjlw Joltt ePkl5 To:tf] vftf lgis[o -Dormant_ ug'{kg]{5 . o;
cl3 a}+s tyf ljQLo ;+:yfsf] gLltut Joj:yf adf]lhd lgis[o ul/Psf vftfx?sf] xsdf o;}
Joj:yf adf]lhd cWofjlws ug'{kg]{5 . ;fy}, ;f] vftf ;lqmo ubf{ ;+:yfsf] u|fxs klxrfg ;DaGwL

361
 gLlt adf]lhd cBfjlws ePsf] vftfsf] xsdf ;DalGwt u|fxssf] lgj]bgjfx]s cGo sfuhft lng
cfjZos x'g] 5}g .
-#_ a}+s jf ljQLo ;+:yfn] bz jif{b]lv rNtL gePsf] jf a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&#
adf]lhd xs bfaL gk/]sf] lgIf]k vftfx?sf] ljj/0f k|To]s cfly{s jif{sf] klxnf] dlxgfleq o; a}+sdf
k7fpg' kg]{5 . ;fy}, o; k|sf/sf] lgIf]k /sd lng cfpg] ;"rgf ;DalGwt a}+s jf ljQLo ;+:yfn]
k|To]s kfFr jif{df Ps k6s /fli6«o :t/sf] b}lgs klqsfdf k|sfzg ug'{sf ;fy} ;f] ;DaGwL lj:t[t
ljj/0f cfkm\gf j]a;fO6df ;d]t /fVg' kg{]5 . la; jif{;Dd a'em\g gcfPsf] jf s;}sf] xsbfaL kg{
gcfPsf] lgIf]k /sd o; a}+ssf] €a}+lsË ljsf; sf]ifÚ df hDdf ug'{ kg]{5 .
-$_ Ohfhtkqk|fKt ;+:yfn] nfef+z 3f]if0ff u/]sf] ldltn] kfFr jif{;Dd klg ;DalGwt ;]o/wgL jf lghsf]
xsjfnf ;f] nfef+z lng gcfPdf k|To]s cfly{s jif{ ;dfKt ePsf] Ps dlxgfleq ;]o/wgLsf] gfd
gfd];L ;lxtsf] ljj/0f /fli6«o:t/sf] kqklqsfdf sDtLdf Psk6s k|sfzg ug'{ kg]{5 . o:tf] ;"rgf
k|sfzgkl5 klg nfef+zsf] e'QmfgL lng gcfPdf ;DalGwt ;+:yfdf æbfjL gePsf] nfef+z vftfÆ
vf]nL /sdfGt/ ug'{ kg]{5 . o;/L /sdfGt/ ePsf] nfef+z /sdsf] ljj/0f clen]v u/L k|sfzg ubf{
Psd'i6 ?kdf k|sfzg ug{ ;lsg]5 . ;fy} k|sflzt ljj/0fsf] Ps k|lt o; a}+sdf k]z ug'{ kg]{5 .
-%_ Ohfhtkqk|fKt ;+:yfn]] k|fs[lts JolQm jf gfkmf sdfpg] p2]Zo g/fvL :yfkgf ePsf ;+3÷;+:yfx? -
x'nfs art a}+s ;d]t_ sf] xsdf dfq art vftf vf]Ng ;Sg]5 . k|fs[lts JolQm÷gfkmf sdfpg]
p2]Zo g/fvL :yflkt ;+:yfx? afx]s cGo ;+:yf÷lgsfojf6 art vftf vf]n]sf] cj:yfdf clanDj
aGb ug'{ kg]{5 . ;fy}, :jLsfo{ a}+lsË dfGotf cg'?k ;DalGwt ;+:yfn] r]sa's hf/L ug]{ vftf tyf
hf/L gug]{ vftf 5'§ofO{ ;f]xL cfwf/df r]sa's hf/L ug]{ Joj:yf ug'{ kg]{5 .
t/, pQm Joj:yfn] k|fs[lts JolQm afx]ssf cGo ;+3, ;+:yf, sDkgL nufotsf ck|fs[lts JolQmn]
Aofh cfh{g x'g] u/L art vftf afx]ssf cGo vftf vf]Ng afwf k'¥ofpg] 5}g .
-^_ Ohfhtkqk|fKt ;+:yfn] k|fs[lts JolQmsf] d'2lt lgIf]k :jLsf/ ubf{ lgIf]kstf{sf] art vftf vf]nL
d'2lt lgIf]kdf k|bfg ul/g] Aofh / e'QmfgL cjlw (Maturity Period) kZrft lkmtf{ x'g] /sd To:tf]
art vftfdf cljnDa hDdf x'g] Joj:yf ldnfpg'kg]{5 .
-&_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] s'g} klg JolQm, kmd{, sDkgL / cGo ;+ul7t ;+3
;+:yfx?af6 s'g} klg k|sf/sf] lgIf]k :jLsf/ ubf{ To:tf] lgIf]kdf lbOg] c+lst Aofhb/ -Coupon
Rate_ afx]s cGo s'g} klg k|sf/sf] z'Ns÷sld;g jf o:t} cGo zLif{saf6 a}+s tyf ljQLo ;+:yfnfO{
Jooef/ kg]{ s'g} k|sf/sf] cfly{s ;'ljwf lbg kfOg] 5}g .
$ ;fk6L lng ;Sg]
-!_Ohfhtkqk|fKt ;+:yfn] a'Fbf g+= ! df plNnlvt ;Ldfleq /xL Ohfhtkqk|fKt ;+:yf, JolQm, kmd{,
sDkgL tyf ;+ul7t ;+:yf;Fu ;fk6L lng ;Sg] 5 .
-@_ pka'Fbf -!_ df h'g;'s} s'/f n]lvPsf] ePtf klg ljb]zL ;/sf/ jf cGt/f{li6«o ;+3÷;+:yfaf6 s'g}
cfly{s ;xfotf jf C0f lng'k/]df Ohfhtkqk|fKt ;+:yfn] o; a}+ssf] :jLs[lt lng' kg]{5 . ljb]zL
d'b|fdf cfly{s bfloTj gkg]{ u/L ljb]zL ;+:yf jf lghsf] g]kfn /fHodf :yflkt ;+:yf jf kl/of]hgfaf6
o; a}+saf6 k"j{ :jLs[lt lnO{ Ohfhtkqk|fKt ;+:yfn] :jb]zL d'b|fdf C0f tyf cg'bfg lng ;Sg]5g\ .
%= l8a]~r/ tyf cGo C0f pks/0fx? hf/L ug{] ;DaGwL Joj:yf
-!_ ;l~rt gf]S;fgL afFsL g/x]sf O{hfhtkqk|fKt ;+:yfn] a9Ldf cfgf] k|fylds k'FhLsf] zt
k|ltzt;Ddsf] l8a]~r/÷cGo C0f pks/0f hf/L ug]{ :jLs[ltsf nflu o; a}+sdf lgj]bg k]z ug'{
kg]{5 . To:tf] lgj]bg dfly cfjZos 5fglag u/L pko'Qm 7fg]df o; a}+sn] l8a]~r/ tyf cGo C0f
pks/0f hf/L ug{] :jLs[lt lbg ;lsg]5 .
-@_ l8a]~r/÷cGo C0f pks/0f hf/L ug]{ a}+s tyf ljQLo ;+:yfn] lgisfzg ul/Psf] cfly{s jif{ /
e'QmfgL x'g] cfly{s jif{ jfx]ssf k|To]s jif{ jflif{s d'gfkmfaf6 ;dfg'kflts (Proportionate)
cfwf/df /sd e'QmfgL sf]if (Capital Redemption Reserve) clgjfo{ ?kdf /fVg' kg]{5 . t/, o;
a}+sn] tf]s]sf] Go"gtd r'Qmf k'FhL k'/f ug]{ k|of]hg afx]ssf] cj:yfdf ;+:yfn] s'g} cfly{s jif{df % k"0f{
cfly{s jif{ eGbf a9L e'QmfgL cjlw afFsL /x]sf] C0fkq jfkt e'QmfgL sf]ifdf hDdf ug'{ kg{] /sd
a/fa/ af]g; ;]o/ hf/L u/]df ;f] cfly{s jif{df e'QmfgL sf]if (Capital Redemption Reserve) df

362
 /sd hDdf ug{ clgjfo{ x'g] 5}g . t/, ;f] jif{df hDdf ug'{ kg]{ /sd pQm jif{ kZrftsf cfly{s
jif{x?df yk u/L ;dfg'kflts cfwf/df clgjfo{ ?kdf pQm sf]ifdf hDdf ug'{ kg]{ 5 .
-#_ jfl0fHo a}+sx?n] cfgf] r'Qmf k'FhLsf] Go"gtd @% k|ltzt a/fa/ clgjfo{ ?kdf C0f kq hf/L ug'{
kg]{ 5 . o:tf]] C0fkq @)&& c;f/ d;fGtleq hf/L gu/]df b]xfoadf]lhdsf] sf/jfxL x'g]5 .
-s_ jfl0fHo a}+ssf] zfvf sfof{no gePsf :yfgLo tx afx]ssf :yfgdf zfvf sfof{no lj:tf/
ug{ /f]s nufpg] /
-v_ e"sDk lkl8tnfO{ k|jfx ul/g] afx]ssf cGo k'g/shf{ ;'ljwf k|bfg gug]{ .
t/, jfl0fHo a}+sx? Ps cfk;df ufEg]÷ufleg] jf k|flKt k|lqmofdf ;+nUg eO{ @)&& c;f/ d;fGtleq PsLs[t sf/f]af/
;+rfng u/]df @)&* c;f/d;fGt leq pQm C0fkq hf/L u/]sf] cj:yfdf pk/f]Qm adf]lhdsf] sf/jfxL ul/g] 5}g .
^= lgIf]k sf/f]af/ ;DaGwdf
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] cGo k|rlnt sfg'g adf]lhd lgIf]k kl/rfng tyf shf{sf]
sf/f]af/ ul//x]sf ljQLo ;+:yfx?df lgIf]k /fVg tyf shf{sf] sf/f]af/ ug{ kfOg] 5}g .
&= Ohfhtkqk|fKt ;+:yfn] Ps csf{df lgIf]k vftf vf]Ng] ;DaGwdf
-s_ Ohfhtkqk|fKt ;+:yfn] o; a}+saf6 Ohfhtkqk|fKt cGo s'g} klg a}+s tyf ljQLo ;+:yf jf s'g} klg
k|sf/sf] lgIf]k ;DaGwL sf/f]af/ ug]{ ;+:yfdf Aofh k|fKt x'g] u/L s'g} klg k|sf/sf] :jb]zL lgIf]k
vftf vf]Ng kfOg] 5}g .
t/, Ohfhtkqk|fKt ævÆ / æuÆ ju{sf ljQLo ;+:yfx?n] cGo Ohfhtkqk|fKt ;+:yfx?df dfu]sf]
avt lkmtf{ kfpg] k|sf/sf] vftf -Call Deposit_ vf]Ng ;Sg]5g\ .
-v_ t/, of] Joj:yfn] b]xfo adf]lhdsf /sdx? Aofh cfh{g x'g] u/L /fVg /f]s nufPsf] dflgg] 5}g .
 sd{rf/L cjsfz sf]if jfktsf] /sd,
 z'? ;fj{hlgs lgisf;g, k'gM ;fj{hlgs lgisf;g / xsk|b ;]o/ lgisf;gaf6 ;+sng ePsf]
/sd hDdf u/L Aofh cfh{g x'g] c:yfoL k|s[ltsf lgIf]k vftf,
 ljb]zL d'b|fsf] vftf,
-u_ pko'{Qm a'Fbf g+= -v_ afx]ssf Aofh cfh{g x'g] u/L o; k"j{ vf]lnPsf d'2lt lgIf]k vftfx?sf xsdf
;f] sf] e'QmfgL cjlw -Maturity Period_ ;dfKt eP kZrft gjLs/0f ug{ kfOg] 5}g .
*= ;LdfeGbf a9L ljQLo ;|f]t ;+sng u/]df ;Ldfleq Nofpg] ;dofjlw
Ohfhtkqk|fKt ;+:yfn] o; a}+ssf] ljQLo ;|f]t ;+sng ;DaGwL Joj:yf cGtu{t tf]s]sf] ;Ldf eGbf a9L x'g]
u/L ljQLo ;|f]t kl/rfng u/]sf] jf ;fk6L lnPsf] ca:yfdf To:tf] ;LdfeGbf a9L ;+sng ul/Psf] ljQLo
;|f]t jf ;fk6L] ;Ldf eGbf sddf gcfP;Ddsf] cjlwsf] nflu b}lgs ?kdf k|rlnt a}+sb/n] x'g cfpg] /sd
;DalGwt ;+:yfnfO{ xhf{gf nufpg ;lsg] 5 . ;fy}, To:tf] ;+:yfsf] sfo{sf/L k|d'vnfO{ ;d]t ?= Ps
nfv;Dd hl/jfgf nufpg ;lsg] 5 / o:tf] /sd sfo{sf/L k|d'vaf6 JolQmut ?kdf c;'npk/ ul/g] 5 .
o; k|of]hgsf] nflu n]vfk/LIf0f ePsf] ;a}eGbf kl5Nnf] ljQLo ljj/0faf6 sfod x'g cfpg] k|fylds
k'FhLnfO{ cfwf/ lnO{ u0fgf ul/g] 5 . ;fk6L ;DaGwL b}lgs ljj/0f xfn o; a}+s ;dIf k]z x'Fb} cfPsf] clgjfo{
df}Hbft ;DaGwL ;fKtflxs ljj/0f -lgb]{zg kmf=g+= !#=!_ df Pp6f 5'§} ;fk6L zLif{s sfod u/L ;fk6L lnOPsf]
s'n /sd v'nfpg' kg]{5 .
(= ;fj{hlgs ;]o/ lgisfzg ;DaGwdf
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] ;~rfngdf cfPsf] ldltn] tLg jif{leq ;j{;fwf/0fsf] nflu
5'6\ofOPsf] ;]o/ laqmL ljt/0f u/L ;Sg' kg]{5 . ;fy}, k|rlnt lwtf]kq ;DaGwL sfg'gsf] cwLgdf /xL
;fj{hlgs ?kdf k'gM ;]o/ lgisfzg (Further Public Issue) ug{ ;Sg]5g\ .
!)= ;]o/ lgIf]k of]hgf ;~rfng ug{ ;Sg]]
Ohfhtkqk|fKt ;+:yfn] b]xfo adf]lhdsf zt{ cGtu{t /xL ;]o/ lgIf]k (Share Deposit_ of]hgfx? ;~rfng
ug{ ;Sg]] 5g\ M–

363
 -s_ ;]o/ lgIf]k of]hgf cGtu{t art ug]{ artstf{x¿n] pQm sDkgLsf] ;]o/ vl/b ug{ -;+:yfks ;d"x_
rfx]sf] cj:yfdf a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# tyf o; a}+saf6 hf/L ePsf] PsLs[t
lgb]{zg tyf Ohfhtkq k|bfg ul/g] gLltdf pNn]v ePsf k|fjwfgx¿ cg';f/ ;+:yfks x'g tf]lsPsf]
of]Uotfx¿ k'/f u/]sf] x'g' kg]{ .
-v_ ;]o/ lgIf]k of]hgf cGtu{t hDdf ePsf] lgIf]knfO{ ;fwf/0f ;]o/df -;+:yfks ;d"x_ kl/jt{g ug{
rfxg] lgIf]kstf{x¿n] lwtf]kq sf/f]af/ ;DaGwL k|rlnt P]gdf pNn]v ePsf Joj:yf Pjd\ k|lqmofx¿
kfngf ug'{ kg]{ / o;/L artstf{x¿nfO{ ;+:yfks ;d"xsf] ;]o/ k|bfg ug]{ ;dodf a}+s tyf ljQLo
;+:yfn] g]kfn lwtf]kq af]8{af6 ;d]t clgjfo{ ?kdf :jLs[lt lnP/ dfq OR5's artstf{x?nfO{
;+:yfks ;]o/ lbg' kg]{ .
-u_ pQm of]hgf cGtu{t ;xefuL eO{ ;+:yfks ;]o/ vl/b ug{ rfxg] artstf{x¿nfO{ a}+s tyf ljQLo
;+:yf ;DaGwL P]g, @)&#, o; a}+sn] hf/L u/]sf gLltut Joj:yfx¿ tyf cGo k|rlnt P]g, sfg'gsf]
cwLgdf /xL k|rlnt lwtf]kq ;DaGwL P]g, lgod, lgb]{lzsfsf] kfngf u/L cfjZos k|lqmof k'/f u/]/
dfq ;+:yfks ;d"xsf] ;]o/ vl/b ug{ ;Sg] eGg] Joxf]/f ;fj{hlgs hfgsf/Lsf nflu k|sflzt x'g]
;fdu|L ;DalGwt sDkgLsf] cfGtl/s gLlt÷lgoddf ;d]t :ki6;Fu pNn]v x'g' kg]{ .
!!= ;xfos cfjlws C0fkq tyf e'QmfgL of]Uo ckl/jt{gLo cu|flwsf/ ;]o/ hf/L ug{ ;Sg]
O{hfhtkqk|fKt ;+:yfn] ;'/If0f g/flvPsf] ;xfos cfjlws C0fkq (Subordinated Term Debt) /
e'QmfgLof]Uo ckl/jt{gLo cu|fwLsf/ ;]o/ (Redeemable Non-Convertible Preference Share) hf/L ubf{ o;
;DaGwL cGo Joj:yfsf cltl/Qm lgDg zt{x?sf] cwLgdf /xL ug{' kg]{]5 M–
-!_ C0fkq s'g} klg ;'/If0f g/fvL lgisfzg ug{' kg{],
-@_ C0fkqsf] cjlw tf]s]sf] x'g' kg]{,
-#_ C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ ;]o/df k|bfg ul/g] Aofh÷nfef+z e'QmfgL ug]{ cjlw,
jflif{s Aofhb/ k|ltztdf tf]Sg' kg{], Aofhb/ kl/jt{g ug{ gkfOg] / cflh{t Aofh /sddf cfos/ P]g
cg';f/ cfos/ nfUg]÷nufpg] Joj:yf ug{' kg{],
-$_ Ohfhtkqk|fKt ;+:yf lj36g ePsf] cj:yfdf C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|fwLsf/ ;]o/sf]
e'QmfgL lgIf]kstf{eGbf kl5 dfq x'g],
-%_ C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ ;]o/ hf/L ePsf] ldltn] ^ dlxgfleqdf g]kfn lwtf]kq
ljlgdo ahf/df ;"rLs[t ug{' kg{],
-^_ C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ ;]o/ lgisfzg ug'{ cl3 tof/ ul/g] ljj/0fkq o;
a}+ssf] ;xdlt lnP/ dfq k|sflzt ug{' kg{],
-&_ C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ ;]o/sf] /sd e'QmfgL ug{ l;h{gf ul/g] k'FhL lkmtf{ hu]8f
sf]if (Capital Redemption Reserve) sf] Joj:yf ug{ lgDgfg';f/ sf]if l;h{gf u/]sf] x'g' kg]{ .
-s_ lgisfzg ul/Psf] cfly{s jif{ / e'QmfgL x'g] cfly{s jif{ To:tf] e'QmfgL sf]if (Redemption
Reserve) df s'g} /sd ljlgof]hg gu/] klg x'g],

-v_ e'QmfgL cjlw afFsL /x];Dd To;kl5sf k|To]s jif{ jflif{s d'gfkmfaf6 sDtLdf ;dfg'kflts
(Proportionate) cfwf/df /sd 5'6\ofpg' kg]{,
-u_ v08 -v_ adf]lhd ;dfg'kflts cfwf/df 5'6\ofpg' kg]{ /sd eGbf a9L /sd 5'6\ofpg] ePdf
s'g cfly{s jif{df slt /sd 5'6\ofpg] xf] :ki6 pNn]v ug{' kg{] .
t/, o; a}+sn] tf]s]sf] Go"gtd r'Qmf k'FhL k'/f ug]{ k|of]hg afx]ssf] cj:yfdf ;+:yfn] s'g} cfly{s
jif{df % k"0f{ cfly{s jif{ eGbf a9L e'QmfgL cjlw afFsL /x]sf] C0fkq jfkt e'QmfgL sf]ifdf hDdf ug'{
kg{] /sd a/fa/ af]g; ;]o/ hf/L u/]df ;f] cfly{s jif{df e'QmfgL sf]if (Capital Redemption
Reserve) df /sd hDdf ug{ clgjfo{ x'g] 5}g . t/, ;f] jif{df hDdf ug'{ kg]{ /sd pQm jif{
kZrftsf cfly{s jif{x?df yk u/L ;dfg'kflts cfwf/df clgjfo{ ?kdf pQm sf]ifdf hDdf ug'{ kg]{
5.

364
 -*_ Private placement sf] cfwf/df laqmL ul/g] C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ ;]o/sf]
;DaGwdf s'g} ;+3÷;+:yf;Fu clu|d s'g} ;Demf}tf ePsf] eP ;f] ;Demf}tfsf] k|ltlnkL k]z ug{' kg{],
-(_ olb s'g} kIfn] ;f] kIfnfO{ 5'6\ofOPsf] C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ ;]o/ vl/b gu/]df
;f] csf{] kIfnfO{ laqmL ug{] Joj:yf ug'{ kg]{,
-!)_ C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ ;]o/df cflh{t Aofh nufgLstf{x?nfO{ slxn] e'QmfgL
ug]{ eGg] ljifodf ljj/0fkqsf] æAofh÷nfef+z e'QmfgL ug]{ ;do (Interest/Preferred Dividend
Payment Timing)Æ zLif{s cGtu{t :ki6 pNn]v ug'{ kg]{,
-!!_ C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ ;]o/df cfj]bg ug{] k|To]s cfj]bsnfO{ lghn] cfj]bg
u/]sf] /sddf cfj]bg u/]sf] ldltb]lv afF8kmfF8 x'g] lbg;Ddsf] cjlwsf nflu k|rlnt ahf/sf] b/n]
vl08t cjlwsf] Aofh (Broken Period Interest) k|bfg ug'{ kg]{ / ;f] ljifodf ljj/0fkqdf :ki6
pNn]v ug'{ kg]{,
-!@_ C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ z]o/ e'QmfgL u/]kl5 a'Fbf g+= % sf] pka'Fbf g+= @ / o;
a'Fbfsf] pka'Fbf g+ & adf]lhd sfod u/]sf] e'QmfgL ;dfof]hg sf]if -Capital Redemption Reserve_
df afFsL /x]sf] /sdnfO{ k'FhLsf]if ;dfof]hg sf]ifdf /sdfGt/ ug'{ kg]{ 5 . k'FhL ;dfof]hg sf]ifdf
hDdf ePsf] /sdaf6 af]g; ;]o/dfq hf/L ug{ ;lsg] 5 .
!@= aLdf of]hgf ;DaGwdf
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] lgIf]k :jLsf/ ubf{sf] avtdf g} vftfx? aLdf x'g] Joj:yf ug]{
ePdf jLldt vftfsf Ps} k|s[ltsf lgIf]kstf{x?sf aLrdf s'g} lje]b gx'g] tyf lgIf]kstf{nfO{ yk Jooef/
gkg]{ u/L o:tf] of]hgf ;~rfng ug{ ;Sg] 5g\ . aLdfn]v -Insurance Policy_ df pNn]v ul/g] ;]jf, zt{ /
;'ljwfx?sf] ;DaGwdf jLldt lgIf]kstf{nfO{ lgIf]k :jLsf/ ubf{ s} avtdf :ki6 hfgsf/L u/fpg' kg]{5 .
!#= lgIf]k ;+sng sfo{nfO{ cfsif{s agfpg pkxf/ ;DaGwL sfo{qmd ;~rfng ug{ gkfO{g] ;DaGwdf .
a}+s tyf ljQLo ;+:yfx?n] lgIf]k ;+sng ubf{ ;'g rfFbLsf l;Ssf nufot s'g} klg lsl;dsf pkxf/x?
k|bfg ug{ kfOg] 5}g .
!$= lgIf]k ;'/If0f u/fpg] ;DaGwdf
o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] cfgf] ;+:yfdf k|fs[lts JolQmsf gfddf art tyf
d'2lt vftfdf /x]sf] ?=# nfv;Ddsf] lgIf]k €€lgIf]k tyf shf{ ;'/If0f sf]ifÆ ;Fu ;'/If0f ug]{÷u/fpg] Joj:yf
ug'{ kg]{ / ;f] /sdnfO{ j[l4 u/L qmdzM ?=% nfv;Ddsf] lgIf]k €€lgIf]k tyf shf{ ;'/If0f sf]ifÆ ;Fu ;'/If0f
u/fpg] cfjZos Joj:yf ldnfpg' kg]{5 .
;fy}, Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] cfgf] ;+:yfdf /x]sf] ?=# nfv ?k}ofF;Ddsf] JolQmut art
tyf d'2lt lgIf]ksf] /sd / To:tf lgIf]kstf{sf] ;+VofTds ljj/0f q}dfl;s ?kdf qodf; ;dfKt ePsf] Ps
dlxgfleq lgIf]k tyf shf{ ;'/If0f sf]ifnfO{ pknAw u/fpg' kg]{5 .
!%= ljb]zL nufgLaf6 cflh{t nfef+z /sdsf] lgIf]k vftf vf]Ng] ;DaGwdf
ljb]zL nufgLstf{n] g]kfnleq nufgL u/L cfh{g u/]sf nfef+z /sd ;DalGwt b]zsf] ;/sf/L lgsfo jf
s]Gb|Lo a}+ssf] ;xdtLdf a}+s tyf ljQLo ;+:yfdf d'2lt vftf vf]nL hDdf ug{ ;Sg] / ;f] lgIf]k tyf
lgIf]kaf6 cflh{t Aofhsf] l/Kof6«Lo;g (Repatriation) b]xfosf] zt{df ljb]zL ljlgdo Joj:Yffkg ljefuaf6
:jLs[lt lnP/ dfq ug{ kfpg] Joj:yf sfod ul/Psf] 5 M–
zt{x?M
-!_ ljlgdo b/, Aofhb/, nufotsf s'g} klg hf]lvd ;DalGwt nufgLstf{n] g} axg ug'{ kg]{ .
-@_ o:tf] d'2lt lgIf]ksf] cjlw sDtLdf ! jif{sf] x'g' kg]{ / To:tf] lgIf]ksf] lwtf]df s'g} lsl;dsf] shf{
lng gkfpg] .
-#_ o:tf] lgIf]k vftf vf]Ng' cl3 o; a}+ssf] ljb]zL ljlgdo Joj:yfkg ljefusf] k"j{ :jLs[lt lng'kg]{ .
-$_ o:tf] lgIf]k tyf Aofhsf] cw{jflif{s ljj/0f o; a}+ssf] ljb]zL ljlgdo Joj:yfkg ljefudf k]z
ug'{kg]{ .

365
!^= a}+s tyf ljQLo ;+:yfx?af6 Good for Payment gul/Psf r]sx? ;d]t e'QmfgL of]Uo Good Instrument
x'Fbfx'Fb} klg wf/s-Holder_ n] yk lglZrttf -Assurance_ ug{ rfx]sf] v08df Good for Payment ug]{
k|of]hgsf] nflu b]xfosf] Joj:yf sfod ul/Psf] 5M
!= r]s Good for Payment ug]{ a}+s tyf ljQLo ;+:yfn] ;f] r]s a/fa/sf] /sd 5'§} vftfdf hDdf u/L ;f]sf]
System Printed k|df0f r]sdf pNn]v ug]{ jf r]s;Fu pknAw u/fpg] Joj:yf u/L ;f]sf] clen]v /fVg'
kg]{5 . o:tf] /sd cGo lgIf]k bfloTj cGtu{t ;dfj]z ug'{kg]{5 .
@= ul/g] r]ssf] ldlt Good for payment u/]sf] ldlt eGbf kl5sf] x'g gx'g] .
Good for Payment
#= Good for Payment r]s hf/L ug]{ ;DaGwL cffGtl/s lgoGq0f tyf ;Gt'ngsf] Joj:yf u/L o:tf] r]s
hf/L ePsf] ljj/0f k|d'v ;~rfng clws[tnfO{ pknAw ug]{ u/fpg] Joj:yf ldnfpg' kg]{ .
$= Good for Payment r]s lwtf] /fvL shf{ lng÷lbg gkfOg] .
%= Good for Payment r]s hf/L ubf{ hf/L ug]{ sfof{nosf sDtLdf b'O{ hgf kbflwsf/Ln] cfgf] sf]8 g+=
;lxt gfd, kb / ldlt v'nfO{ b:tvt u/L ;+:yfsf] 5fk ;d]t nufpg' kg]{ .
t/ g]kfn ;/sf/n] e'QmfgL kfpg] u/L k|rlnt gLltut Joj:yfsf] cwLgdf /x]/ Good for Payment
r]s hf/L ug{ dfly plNnlvt Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
!&= a}+s jf ljQLo ;+:yfn] k|fs[lts JolQmsf] gfddf :jb]zL d'b|fdf Pp6} k|s[ltsf] Ps eGbf a9L vftf vf]Ng
kfOg] 5}g . o;}u/L Pshgf JolQmnfO{ Pp6} k|sf/sf] Ps eGbf a9L sf8{ -8]lj6÷qm]l86_ hf/L ug{ kfO{g] 5}g
. t/, d'4tL vftf tyf ;fdflhs ;'/Iff jfktsf] /sd ljt/0f, /fli6«o k'g/lgdf{0f k|flws/0faf6 cg'bfg
ljt/0f, k]G;g ljt/0f k|of]hgsf nflu vf]lnPsf art vftf Pjd\ gfafnssf] vftf tyf Ps sf8{ dfq hf/L
x'g] u/L vf]lnPsf ;+o'Qm vftfsf xsdf eg] of] Joj:Yff nfu" x'g] 5}g .
!*= a}+s tyf ljQLo ;+:yfn] cfgf ;]o/wgLx?nfO{ k|bfg ug]{ gub nfef+z ;]o/wgLsf] vftfdf hDdf x'g]
Joj:Yff ldnfpg'kg]{5 . ;fy}, ;fj{hlgs lgisfzg (IPO/FPO) sf] qmddf lwtf]kq afF8kmf6 kZrft
nufgLstf{n] dfu u/] adf]lhd ;]o/ k|fKt ug{ g;s]sf] v08df To:tf] /sd lkmtf{ ubf{ ;d]t lghn] b/vf:t
kmf/fddf pNn]v u/]sf] vftfdf hDdf x'g] Joj:yf ldnfpg' kg]{5 .
!(= vf/]hL / jrfpm
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&% sf] ljQLo ;|f]t ;+sng ;DaGwL Joj:yf O=k|f= lgb]{zg g+= !^÷)&% af6 hf/L
ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&^ c;f]h d;fGt;Dd hf/L ePsf o;} ljifo;Fu ;DalGwt
;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;} lgb]{zg
adf]lhd eP u/]sf] dflgg]5 .

366
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu

O=k|f=lgb]{zg g+= !&÷)&^

ljkGg ju{ tyf k|fyldstfk|fKt If]qdf k|jfx ug'{kg]{ shf{ ;DaGwL Joj:yf
o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] ljkGg ju{ tyf tf]lsPsf pTkfbgzLn If]qdf k|jfx
ug'{kg]{ shf{x?sf] ;DaGwdf 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. æOhfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a+}s tyf ljQLo ;+:yfx?n] cfgf] s'n shf{ ;fk6 -laN; vl/b
tyf l8:sfp06;d]t_ sf] Go"gtd %=) k|ltzt, ljkGg ju{df shf{ k|jfx ug'{ kg]{5 .
o; lgb]{zgsf] k|of]hgsf nflu æljkGg ju{Æ eGgfn] Go"g cfo ePsf / vf;u/L ;fdflhs?kdf lk5l8Psf
dlxnf, hghflt, blnt ju{, km/s 9+un] ;Ifd JolQmx?, ;LdfGts[t ;d'bfo tyf ;fgfls;fg, sflnu9,
dhb'/ / e"ldxLg kl/jf/nfO{ ;Demg' kb{5 . ljkGg ju{sf] cfly{s tyf ;fdflhs pTyfgsf] nflu ;~rfng
x'g] :j/f]huf/d"ns n3' pBdx? ;~rfng ug{ o; a}+såf/f tf]lsPsf] ;Ldf;Dd k|jfx x'g] n3' shf{nfO{
æljkGg ju{ shf{Æ cGtu{t u0fgf ug'{ kg]{5 .
2. ljQLo sf/f]af/ ug{ Ohfhtkqk|fKt ;+:yf tyf gofF vf]lng] jf :t/f]Gglt eO{ sf/f]af/ ;~rfng u/]sf] !
jif{kl5sf] q}dfl;s cjlwdf ^ dlxgf cl3sf] s'n afFsL shf{ ;fk6sf] cfwf/df ljkGg ju{df clgjfo{?kn]
shf{ k|jfx ug'{ kg]{5 .
3. Ohfhtkqk|fKt;+:yfn] lgDg cg';f/ k|ToIf ?kdf k|jfx u/]sf] shf{nfO{ ljkGg ju{df k|jfx ePsf] shf{df
u0fgf ul/g]5 .
-s_ ljkGg jf Go"g cfo ePsf JolQmnfO{ n3' pBd jf Joj;fo ;~rfng ug{ ;fd"lxs hdfgLdf k|lt
;b:o÷JolQmnfO{ k|bfg u/]sf] a9Ldf tLg nfv ?k}ofF;Ddsf] n3' shf{ . ljut b'O{ jif{b]lv shf{
pkef]u u/L c;n ju{df k/]sf ;d"x ;b:o÷JolQmsf] xsdf kfFr nfv ?k}of;Dd k|bfg u/]sf] n3'
shf{ .
-v_ gjLs/0fLo phf{ k|ljlw cGtu{t 3/]n' ;f}o{ ljB't k|0ffnL -Solar Home System_, ;f}o{ r'nf] -Solar
Cooker_, ;f}o{ 8f«o/ -Solar Dryer_, ;f}o{ jf6/ kDk -Solar Pump_, afof]UofF; -Biogas_, ;'wfl/Psf]
kfgL 36\6 -Improved Water Mill_, ;'wfl/Psf] r'nf] -Improved Cook Stoves_ k|of]hgdf k|ltkl/jf/
b'O{ nfv ?k}ofFdf gj9\g] u/L k|jfx u/]sf] shf{ . ljut b'O{ jif{b]lv shf{ pkef]u u/L c;n ju{df
k/]sf C0fLsf] xsdf o:tf] ;Ldf tLg nfv ?k}of sfod ul/Psf] .
-u_ ljkGg jf Go"g cfo ePsf JolQmnfO{ n3'pBd jf Joj;fo ;~rfng ug{sf nflu :jLsf/of]Uo lwtf]
lnO{ jf ;fd"lxs hdfgLdf k|lt ;b:o kfFr nfv ?k}ofFdf ga9\g] u/L pknJw u/fPsf] n3' pBd shf{
. ljut b'O{ jif{b]lv shf{ pkef]u u/L c;n ju{df k/]sf ;d"x ;b:osf] xsdf ;ft nfv ?k}of ;Ldf
sfod ul/Psf] .
-3_ j}b]lzs /f]huf/df hfg] JolQmx?nfO{ lwtf] lnO{ jf glnO{ pknAw u/fPsf] k|ltJolQm ?= Psnfv krf;
xhf/;Ddsf] shf{ .
-ª_ g]kfn ;/sf/sf] o'jf :j/f]huf/ tyf /f]huf/ k|lzIf0f sfo{qmd cGtu{t j}b]lzs /f]huf/df hfg]
sfdbf/nfO{ g]kfn ;/sf/n] tf]s]sf] a}+ssf] ;dGjodf s'g} klg æsÆ ju{sf Ohfhtkqk|fKt ;+:yfn]
k|bfg u/]sf] j}b]lzs /f]huf/ shf{ .
-r_ ljkGg ju{ shf{ k|fKt ug{ of]Uo JolQm÷;d'bfon] Psn jf ;fd"lxs?kdf un}+rfsf] nflu cfjZos kg]{
pmg pTkfbg ug]{ k|of]hgfy{ e]8fkfng ug{ jf un+}rf a'Gg] tfg /fVgsf nflu a}+s tyf ljQLo

367
 ;+:yfx?jf6 :jLsf/of]Uo lwtf] lnO{ k|lt kl/jf/ ?=# nfvdf ga9\g] u/L -ljut b'O{ jif{b]lv ljkGg ju{
shf{ pkef]u u/L c;n ju{df k/]sfsf] nflu ?= $ nfv x'g]_ k|jfx ePsf] shf{ .
To;}u/L, ljkGg ju{ shf{ k|fKt ug{ of]Uo ;LdfGtLs[t ;d'bfo tyf ;fgf ls;fg jf ls;fg ;d'bfon]
dnvfb tyf ljpljhg vl/b, ;fd'lxs ?kdf pTkfbg e08f/0fsf] nflu zLt e08f/ -Cold Storage_
lgdf{0f, pTkfbgsf] ahf/Ls/0f, ;fgf l;+rfO{ s'nf], :ofnf] 6\o'jj]n h8fgh:tf p2]Zosf nflu klg a}+s
tyf ljQLo ;+:yfx?af6 :jLsf/of]Uo lwtf] lnO{ k|lt kl/jf/ ?= # nfvdf ga9\g] u/L k|jfx ul/Psf]
shf{ . ;fy}, t/sf/L v]tL, kmnkm"n, kz'÷k+IfLkfng, dT:okfng, df}/Lkfng, hl8a'6L pTkfbg tyf
s[lif pkh e08f/0fh:tf Joj;fosf] nflu k|lt kl/jf/ ?= $ nfv ¿k}ofF;Ddsf] shf{, / ls;fgx?nfO{
t/sf/L tyf kmnkm'n e08f/0f k|df0fsf] cfwf/df k|bfg ul/Psf] ?= $ nfv ¿k}ofF;Ddsf] shf{ .
-5_ dlxnfx?åf/f ;~rflnt n3' pBdnfO{ a}+s tyf ljQLo ;+:yfaf6 k|jfx ePsf] ?= $ nfv;Ddsf] shf{
. ;fy}, dlxnfx?åf/f ;~rflnt n3' pBdnfO{ a}+s tyf ljQLo ;+:yfaf6 ;DalGwt kl/of]hgfsf]
lwtf]df k|jfx ePsf] ?= & nfv;Ddsf] kl/of]hgf shf{ .
o;/L shf{ k|jfx ubf{ k|rlnt sfg'gsf] cwLgdf /xL kl/of]hgfsf] lwtf]df k|jfx ug'{kg]{ 5 / lgIf]k
tyf shf{ ;'/If0f lgudaf6 clgjfo{ ?kdf ;'/If0f ug]{ u/fpg] Joj:yf ;d]t ldnfO{ k|jfx ug'{ kg]{5 .
-h_ u|fdL0f If]qdf ul7t pkef]Qmf ;ldlt jf To:tf] If]qdf sfo{/t ;xsf/L ;+:yf dfkm{t ;fd'bflos l;+rfO{
k|0ffnL]df k|jfx u/]sf] shf{ tyf u|fdL0f If]qdf 6«ofS6/, y|];/ tyf cGo s[lif cf}hf/ vl/b ug]{
k|of]hgsf] nflu k|jfx ePsf] shf{ .
-em_ dfWolds tyf pRr dfWolds tx ;/xsf] k|fljlws tyf Jofj;flos lzIff cWoogsf] nflu ljkGg
kl/jf/sf o'jfx?nfO{ a}+s tyf ljQLo ;+:yfx?af6 lagf lwtf]df k|jfx x'g] ?=@ nfv;Ddsf] shf{ .
o;/L k|jfx x'g] shf{sf] lgIf]k tyf shf{ ;'/If0f sf]ifaf6 clgjfo{ ?kdf ;'/If0f ug]{ u/fpg] Joj:yf
ug'{ kg]{5 .
-`_ ljkGg 3/kl/jf/x?nfO{ nlIft u/L gjLs/0fLo phf{ k|a4{g ug]{ p2]Zon] cfof]hgfsf] s'n nfutsf] %)
k|ltzt jf ;f] eGbf a9L nufgL ug]{ pkef]Qmf ;ldlt, ;xsf/L, lghL tyf ;fj{hlgs lghL ;fem]bf/L
:jfldTjdf cfwfl/t !))) lsnf]jf6 Ifdtf;Ddsf n3' tyf ;fgf hnljB't cfof]hgf, %)) lsnf]jf6
lks Ifdtf;Ddsf ;f}o{ ldlg u|L8, @)) lsnf]jf6 Ifdtf;Ddsf] Uof;Lkmfo/ k|ljlw, %)) lsnf]jf6
Ifdtf;Ddsf] jfo' tyf ;f}o{ jfo' phf{ ldl>t k|0ffnL / @)) 3gld6/ Ifdtf;Ddsf] ;+:yfut
jfof]Uof; Knf06 h:tf kl/of]hgfdf a}+s tyf ljQLo ;+:yfx?n] pkef]Qmf ;ldlt, jrt tyf C0f
;xsf/L jfx]ssf ljifout ;xsf/L, lghL tyf ;fj{hlgs lghL ;fem]bf/L ;+:yfnfO{ k|bfg ug]{ ?= #
s/f]8;Ddsf] shf{ tyf ;fk6 .
-6_ ;fgf ls;fg ju{n] cGgafnL ;+/If0f ug]{ k|of]hgfy{ ;fd"lxs :jfldTjdf sf]N8:6f]/]h :yfkgf ug{
rfx]df ;f]sf] nflu k|jfx x'g] k|lt kl/jf/ ¿= % nfv;Ddsf] shf{ .
-7_ rfnsx?nfO{ cfg} :jfldTjdf l/S;f, ljB'tLo l/S;f, c6f] l/S;f, ljB'tLo 6]Dkf] vl/b u/L cfkm}
;~rfng ug]{ k|of]hgsf nflu pQm l/S;fs} lwtf]df k|jfx ePsf] shf{ .
-8_ u|fdL0f If]qdf sfo{/t ;xsf/L ;+:yfnfO{ s[lif ;DaGwL kf]i6 xfe]{i6 ;]jf pknAw u/fpg] kl/of]hgf
;~rfngsf] nflu a}+s tyf ljQLo ;+:yfx?n] k|bfg ug]{ ?= ! s/f]8;Ddsf] shf{ tyf ;fk6 .
-9_ lk5l8Psf cNk;+Vos hflt, ;'s'Djf;L, d'Qm sd}of, xlnof, sDn/L, jfbL ;d'bfo cflbnfO{ 3/ lgdf{0f
ug{ a}+s tyf ljQLo ;+:yfn] lagf lwtf] k|bfg u/]sf] ?= @ nfv;Ddsf] shf{ .
-0f_ art tyf C0f ;DaGwL sf/f]af/ ug]{ ;xsf/L ;+:yfx? afx]s cGo ;DalGwt ljifout ;xsf/L ;+:yfn]
;d"x ;b:o dfkm{t ;fd"lxs v]tL tyf kz'÷k+IfLkfng ug]{ k|of]hgsf] nflu k|lt ;b:o ?= ! nfv
klRr; xhf/ ggf£g] u/L ;d"x ;b:o ;+Vofsf] cfwf/df shf{ ;Ldf sfod x'g] u/L k|jfx ePsf]
clwstd ?= Ps s/f]8;Ddsf] shf{ .
o;/L k|jfx ePsf] shf{ b'?kof]u ePsf] kfOPdf To:tf] shf{nfO{ v/fj shf{df juL{s/0f u/L !%)
k|ltzt hf]lvd ef/ sfod ug'{ kg]{5 .
-t_ hnljB't kl/of]hgfn] :yfgLo afl;Gbfx?sf nflu 5'6\ofPsf] ;]o/ v/Lb ug{ k|jflxt k|lt kl/jf/ ?=
krf; xhf/ ;Ddsf] shf{ .

368
 -y_ g]kfn ;/sf/af6 :jLs[t eO{ sfof{Gjogdf cfPsf] æ;x'lnotk"0f{ shf{sf nflu Aofh cg'bfg ;DaGwL
PsLs[t sfo{ljlw, @)&%Æ adf]lhdsf] ?= !) nfv;Ddsf] Joj;flos s[lif tyf kz'kG5L shf{, ?= !%
nfv;Ddsf] dlxnf pBdzLn shf{ / pQm sfo{ljlwdf plNnlvt cGo ;x'lnotk"0f{ shf{x? Pjd\ ?= !%
nfv;Ddsf] s[lif, pBd tyf Joj;fo k|j4{g shf{ .
-b_ ;fgf tyf n3' Joj;fox?nfO{ rn÷crn ;DklQ lwtf] lnO{ jf pBd÷kl/of]hgf lwtf] lnO{ k|jflxt ?= !)
nfv;Ddsf] shf{ .

4. Ohfhtkqk|fKt ;+:yfx?af6 lgDg cg';f/ ck|ToIf ?kdf k|jfx ePsf] shf{nfO{ ljkGg ju{df k|jfx ePsf]
shf{df u0fgf ul/g]5 .
-s_ ljkGg ju{df shf{ k|jfx ug]{ zt{df o; a}+saf6 æ3Æ ju{sf] Ohfhtkqk|fKt ;+:yfx?nfO{ ;+:yfut
Ifdtf tyf ;+:yfut hdfgLdf k|jfx u/]sf] yf]s shf{ .
-v_ ul/jLsf] /]vfd'lg /x]sf, ljkGg jf Go"g cfo ePsf hgtfsf] cfo tyf /f]huf/ a9fpg o; a}+saf6
Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] d"NofÍg u/L of]Uo 7fg]sf u|fdL0f
If]qdf :yfkgf eO{ sfo{/t ;xsf/L ;+:yfx?nfO{ ljkGg ju{df nufgL ug]{ u/L yf]s shf{ pknAw
u/fpg ;Sg]5g\ .
-u_ ;fgf ls;fg ;xsf/L ;+:yf Pjd\ n3' ljQ sf/f]af/ ug]{ ;+:yfx?nfO{ yf]s shf{ k|jfx ug]{ p2]Zon]
:yfkgf ePsf æ3Æ ju{sf n3'ljQ ljsf; a}+snfO{ k|jfx ul/Psf] yf]s shf{ .
-3_ o; a}+saf6 Ohfhtkqk|fKt ljQLo ;+:yfx?n] æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt a}+s÷ljQLo
;+:yfaf6 shf{ lnO{ j}b]lzs /f]huf/df hfg] sfdbf/nfO{ k|jfx u/]sf] ?= Ps nfv krf;xhf/ ;Ddsf]
shf{ . pko{'Qm shf{ ;DalGwt æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt a}+s÷ljQLo ;+:yfsf] ljkGg
ju{ shf{ nufgLdf dfq u0fgf ul/g] 5 .
;fy}, a}+s tyf ljQLo ;+:yfx?n] ljkGg ju{ shf{df u0fgf ug]{ k|of]hgsf nflu pknAw u/fPsf] yf]s
shf{ k|fKt ug]{ ;+:yfaf6 k|To]s ^÷^ dlxgfdf shf{sf] k|of]u ljkGg ju{df g} eP÷gePsf] ;DaGwdf
k|ult ljj/0f lng' kg]{ tyf o; a}+ssf] lg/LIf0fsf] qmddf To;/L pknAw u/fOPsf] yf]s shf{ b'?kof]u
ePsf] kfOPdf b'?kof]u ePsf] shf{ a/fa/sf] /sd ljkGg ju{df u0fgf ul/g] 5}g .
-ª_ O{hfhtkqk|fKt ;+:yfn] pknAw u/fPsf] shf{ ljkGg ju{df nufgL eP gePsf] ;DaGwdf ;DalGwt
a}+s÷ljQLo ;+:yfaf6 g} cg'udg u/L ^÷^ dlxgfdf ;f]sf] k|ltj]bg tof/ u/L ;DalGwt ;+:yfn] g}
cBfjlws u/L /fVg' kg]{5 .
%= Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] æ3Æ ju{sf] ljQLo ;+:yfsf] ;+:yfks ;]o/df u/]sf] nufgLnfO{ ;d]t
ck|ToIf ?kdf ljkGg ju{df k|jfx ul/Psf] shf{ ;/x u0fgf ul/g] 5 .Æ
^= Ohfhtkqk|fKt ;+:yfx?af6 ljkGg ju{ shf{ cGtu{t n3'ljQ ljQLo ;+:yfx?n] k|fKt u/]sf] shf{ /sd zt
k|ltzt ljkGg ju{df clgjfo{ ?kdf shf{ k|jfx ug'{ kg]{5 . ;f] cg'?k nufgL gePdf Ohfhtkqk|fKt
;+:yfx?af6 n3'ljQ ljQLo ;+:yfx?nfO{ k|jfx x'g] To:tf] s'n yf]s shf{ ljkGg ju{ shf{df u0fgf x'g] 5}g
.
&= ljkGg ju{df k|jfx ul/Psf] shf{ u0fgf ubf{ ^ dlxgf cl3sf] s'n afFsL shf{ ;fk6 -laN; vl/b tyf
l8:sfp06 ;lxt _ sf] cfwf/df k|To]s qodf;df cyf{t c;f]h, k'; , r}t / c;f/ d;fGtdf ul/g] 5 .
*= Ohfhtkqk|fKt jfl0fHo a}+s -æsÆ ju{ _, ljsf; a}+s -ævÆ ju{ _ / ljQ sDkgL -æuÆ ju{ _ af6 k|ToIf
?kdf lgDg zt{x?sf] cwLgdf /xL c:ktfnnfO{ k|jfx x'g] shf{nfO{ ljkGg ju{ shf{df u0fgf ul/g]5 .
-s_ d'gfkmf ljt/0f gug]{ sDkgLsf] ?kdf To:tf] c:ktfn ;DalGwt lgsfodf btf{ ePsf] x'g' kg]{ .
-v_ ;DalGwt a}+s÷ljQLo ;+:yfn] o; k|of]hgsf nflu cfgf] k|fylds k'FhL -Core Capital_ sf] a9Ldf %
k|ltzt ;Ddsf] shf{ /sd dfq k|jfx ug{ ;Sg] .
-u_ ;DalGwt c:ktfnn] g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 ;~rfng :jLs[lt k|bfg ul/+bf tf]lsPsf
;Dk"0f{ zt{x?sf] k"0f{ kfngf u/]sf] x'g' kg]{ .
-3_ ;DalGwt c:ktfnn] cfgf] s'n z}Yof Ifdtfsf] Go"gtd !) k|ltzt z}Yof lgMz'Ns ?kdf ljkGg
ju{sf hgtfx?nfO{ pknAw u/fpg] u/L cfjZos Joj:yf ldnfPsf] x'g' kg]{ .

369
 -ª_ dfly v08 -s_ b]lv -3_ ;Dd plNnlvt zt{x? k'/f ePsf] olsg u/]/ dfq ;DalGwt a}+s tyf ljQLo
;+:yfn] shf{ k|jfx u/]sf] x'g' kg]{ .
-r_ pko{'Qm dfkb08 k'/f u/]sf u|fdL0f If]qdf ;+rflnt ;fd'bflos c:ktfnnfO{ a}+s tyf ljQLo
;+:yfx¿af6 k|ToIf ¿kdf k|jfx x'g] ¿=! s/f]8;Ddsf] shf{nfO{ ;d]t ljkGg ju{ shf{df u0fgf
ul/g]5 .
(= Go"g nfut cfjf; -Low Cost Housing_ shf{nfO{ ljkGg ju{df u0fgf ug]{ ;DaGwdf
a}+s tyf ljQLo ;+:yfx?af6 ljkGg ju{df u0fgf x'g of]Uo JolQmx?sf nflu dfq 3/hUuf vl/b tyf 3/
lgdf{0f shf{sf] cfjZostf k'/f ug]{ p2]Zon] b]xfo cg';f/sf] zt{sf] cwLgdf /xL k|bfg ePsf] shf{nfO{
;d]t ljkGg ju{sf] shf{df u0fgf ul/g] 5 .
-s_ ;'/lIft lwtf] lnO{ ;fd'lxs jf JolQmut cfwf/df k|ToIf jf ck|ToIf ?kdf k|bfg x'g] ?= $ nfv;Ddsf]
shf{ .
-v_ ;DalGwt a}+s tyf ljQLo ;+:yfsf] cfgf] shf{ gLltdf o;/L ljkGg ju{nfO{ 3/hUuf vl/b tyf 3/
lgdf{0f shf{ k|bfg ug]{ ;DaGwdf :ki6 ?kdf pNn]v u/]sf] x'g' kg]{ .
-u_ o:tf] shf{ k|bfg ubf{ k|rlnt P]g, sfg'g tyf o; a}+ssf] gLlt lgb]{zg adf]lhdsf] ;Dk"0f{ k|lqmof k'/f
u/]sf] x'g' kg]{ .
-3_ ljkGg ju{ eGgfn] dfly a'Fbf g+= ! df plNnlvt kl/efiff cg';f/ Go"g cfo ePsf / vf;u/L
;fdflhs?kdf lk5l8Psf dlxnf, hghflt, blnt ju{, km/s 9+un] ;Ifd JolQmx?, ;LdfGts[t
;d'bfo tyf ;fgfls;fg, sflnu9, dhb'/ / e"ldxLg kl/jf/nfO{ ;Demg' kb{5 .
!)= o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]if ;DaGwdf
!= a}+s tyf ljQLo ;+:yfn] ljkGg ju{df k|jfx ug'{ kg]{ # k|ltzt -æsÆ ju{_, !=% k|ltzt -ævÆ ju{_ / !
k|ltzt -æuÆ ju{_ /sdsf] Ps ltxfO /sd g]kfn ;/sf/, cy{ dGqfno, o'jf tyf ;fgf Joj;foL
:j/f]huf/ sf]if -o;kl5 sf]if egLPsf]_ sf] gfddf cfg} ;+:yfdf vf]lnPsf] vftfdf hDdf ug'{ kg]{5 .
a}+s tyf ljQLo ;+:yfn] pko'{Qm plNnlvt /sdeGbf a9L /sd pSt vftfdf hDdf ug{ o; Joj:yfn]
afwf k'u]sf] dflgg] 5}g . sf]ifdf hDdf ePsf] /sd ;DalGwt a}+s tyf ljQLo ;+:yfn] sf]ifnfO{ k|jfx
ul/Psf] shf{ dflgg]5 / o;/L hDdf ul/Psf] /sdnfO{ ljkGg ju{df u0fgf ul/g] 5 .
@= a}+s÷ljQLo ;+:yfn] pka'Fbf g+= ! cg';f/ k|jfx u/]sf] shf{ h'g;'s} cj:yfdf shf{÷;fk6sf] juL{s/0f
/ shf{ gf]S;fgL Joj:yfsf] k|of]hgsf] nflu c;n shf{df ;dfj]z ul/g]5 . o;}u/L a}+sn] o:tf
shf{sf] nflu hf]lvd ef/ k|bfg ubf{ Capital Adequacy Framework cGtu{t Claims on Government
zLif{sdf /fVg ;Sg] / ævÆ / æuÆ ju{sf ljQLo ;+:yfn] o:tf shf{df z'Go hf]lvd ef/ k|bfg ug{
;Sg] 5 .
#= vftf vf]Ng], vftf ;~rfng ug]{ / shf{ ;D´f}tfdf x:tfIf/ ug]{ clVtof/L ;lxtsf] sfuhft lnO{
æo'jf tyf ;fgf Joj;foL :j/f]huf/ sf]ifÆ sf] gfddf a}+s tyf ljQLo ;+:yfn] vftf vf]Ng' kg]{5 .
$= a}+s tyf ljQLo ;+:yfaf6 sf]ifnfO{ k|jfx ul/Psf] pka'Fbf g+= ! sf] /sd r'Qmf ug]{ bfloTj sf]ifsf]
x'g]5 .
%= sf]if / a}+s tyf ljQLo ;+:yf larsf] ;D´f}tf cg';"rL !&=! df pNn]v eP adf]lhd ug'{ kg]{5 . o;
k|of]hgsf] nflu pSt ;Demf}tf afx]s cGo s'g} sfuhft cfjZos kg]{5}g .
^= a}+s tyf ljQLo ;+:yfn] o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]if -;~rfng_ lgodfjnL, @)^%
cGtu{t o'jf tyf ;fgf Joj;foLx?nfO{ kl/of]hgf dfq lwtf] lnO{ b'O{ nfv;Ddsf] shf{ nufgL u/]df
To:tf] shf{nfO{ ljkGg ju{df u0fgf ul/g]5 . t/, pka'Fbf g+= ! df pNn]v ePsf] hDdf ug'{kg]{ /sddf
s§f ug{ kfOg] 5}g . o:tf] shf{ k|jfx ubf{ b]xfo adf]lhdsf Joj:yfx? nfu" x'g] 5g\ M
s= Joj;fosf] p2]Zo cg';f/ shf{ cjlw a9Ldf kfFr jif{;Ddsf]] x'g]5 / a}+s tyf ljQLo ;+:yfsf]
lgodfg';f/ tf]s]sf] ls:tfdf a'´fpg' kg]{ u/L ;DalGwt a}+s tyf ljQLo ;+:yfn] ls:tf tf]Sg]5
/ ;fFjf Aofh e'StfgL 5'6 cjlw (Grace Period) sf]ifn] tf]s] cg';f/ x'g]5 .
v= ;DalGwt JolStn] ug]{ :j/f]huf/d'ns Joj;fo;Fu ;DalGwt rn crn ;DklQ g} ;Dk"0f{ ;fFjf
Aofh e'Stfg gx'Gh]n;Dd a}+s tyf ljQLo ;+:yfn] k|bfg u/]sf] shf{sf] lwtf] x'g]5 .

370
 u= shf{ :jLs[t ug]{ jf gug]{ ;Dk"0f{ clwsf/ a}+s tyf ljQLo ;+:yfdf gLlxt /xg]5 .
3= pk/f]St adf]lhd shf{sf] hf]lvd tyf C0f c;'npk/ ug'{ kg]{ bfloTj ;DalGwt a}+s tyf
ljQLo ;+:yfdf /xg]5 .
&= a}+s tyf ljQLo ;+:yfn] pka'Fbf g+= ^ adf]lhdsf] shf{ k|bfg ug{ o'jf tyf ;fgf Joj;foL :j/f]huf/
sf]ifaf6 jflif{s & k|ltzt Aofhdf k'g/shf{ lng ;Sg] 5 .
*= sf]ifsf] ;~rfng o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]if -;~rfng_ lgodfjnL, @)^%, shf{ tyf
aLdf Joj:yf ;DaGwL lgb]{lzsf, @)^% / o; a}+saf6 hf/L o;} lgb]{zgdf pNn]v eP adf]lhd
x'g]5 .
(= dfly h'g;'s} s'/f n]lvPsf] ePtfklg Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yf -æ3Æ ju{ afx]s_ n]
ljkGg ju{df u0fgf x'g] o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]ifdf hDdf ug'{kg]{ /sd csf]{
kl/kqaf6 ;"rgf hf/L geP;Dd ldlt @)^^÷!!÷@^ sf] kl/kq cg';f/ @)^^ r}td;fGtb]lv nfu"
x'g] u/L pQm sf]ifdf /sd hDdf ug{'kg]{ 5}g . t/, o;/L o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]ifdf
tTsfnnfO{ /sd hDdf ug'{ gk/] tfklg a}+s tyf ljQLo ;+:yfn] o;} lgb]{zgsf] a'Fbf g+= ! cg';f/sf]
b/n] ljkGg ju{df k|jfx ug'{kg]{ /sd k"j{jt g} nufgL ug'{ kg]{5 .
!!= ljkGg ju{df k|jflxt shf{ ;DaGwL g]=/f= a}+s lgb]{zg kmf/fd g+= (=% cg';f/sf] q}dfl;s ljj/0f o; a}+ssf]
;DalGwt ;'kl/j]If0f ljefudf qodf; ;dfKt ePsf] ldltn] !% lbgleq k]z ug'{ kg]{5 .
!@= ;DalGwt O{hfhtkqk|fKt ;+:yfn] ljkGg ju{df k|jfx ul/g] shf{ ;DaGwL gLltut Pjd\ k|lqmofut
Joj:yfnfO{ cfgf] shf{ gLltdf :ki6 ?kdf pNn]v ug'{ kg]{5 .
!#= cGo lgb]{zgdf h'g;'s} s'/f n]lvPsf] ePtfklg ;fd'lxs÷JolQmut÷;+:yfut hdfgLdf k|ToIf jf ck|ToIf
?kdf ljkGg ju{df u0fgf x'g] u/L k|jfx ul/Psf] shf{sf] nflu cltl/Qm la; k|ltzt yk shf{ gf]S;fgL
Joj:yf ug'{ kg]{ 5}g .
!$= ljkGg ju{df k|jfx ug]{ u/L k|fKt ;fk6L /sdnfO{ nlIft ju{df k|jfx gu/L ;f] afktsf] /sd Aofh cfh{g
x'g] u/L s'g} klg a}+s tyf ljQLo ;+:yfdf hDdf ug{ kfOg] 5}g . t/ o; Joj:yfn] æ3Æ ju{sf
Ohfhtkqk|fKt ;+:yfsf] xsdf shf{ ;Ldf -Line of Credit_ pkof]u ug{ afwf k'¥ofPsf] dflgg] 5}g .
a}+s tyf ljQLo ;+:yfx?n] ljkGg ju{ shf{df u0fgf ug]{ k|of]hgsf nflu pknAw u/fPsf] yf]s shf{ k|fKt
ug]{ ;+:yfaf6 k|To]s ^÷^ dlxgfdf shf{sf] k|of]u ljkGg ju{df g} eP÷gePsf] ;DaGwdf k|ult ljj/0f lng'
kg]{5 . o; a}+ssf] lg/LIf0fsf] qmddf To;/L pknAw u/fOPsf] yf]s shf{ nlIft ju{df k|jfx ePsf]
gkfO{Pdf ;f] shf{ a/fa/sf] /sd ljkGg ju{df u0fgf ul/g] 5}g .
!%= dfly plNnlvt a'Fbf -!$_ adf]lhdsf] yf]s shf{ k|jfx ug]{ ;+:yfn] p2]Zo adf]lhd ;Dk"0f{ yf]s shf{ /sd
k|jfx u/]÷gu/]sf] ljj/0f lnO{ ;f]sf] k|dfl0fs/0f u/L k|To]s cfly{s jif{sf] df3 / ;fpg d;fGtdf ;DalGwt
;'kl/j]If0f ljefunfO{ hfgsf/L lbg' kg]{5 .
!^= Ohfhtkqk|fKt ;+:yfn] ljkGg ju{df k|jfx ug'{kg]{ shf{ ;DaGwL lgb]{zg adf]lhdsf] shf{ k|jfx gu/]df jf
sd k|jfx u/]df Go"gtd ?kdf k'/ofpg' kg]{ /sddf x'g cfpg] gk'u /sddf g]kfn /fi6« a}+s P]g, @)%* sf]
bkmf *! adf]lhd ;DalGwt Ohfhtkqk|fKt ;+: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 /sd sfod ul/g]5 .
t/ clGtd C0fbftf ;DaGwL ;'ljwf pkof]u ug]{ Ohfhtkqk|fKt ;+:yfsf] xsdf ;f] shf{÷;'ljwf k|fKt u/]sf]
ldlt b]lv ljkGg ju{ shf{ k|jfx gu/]sf] sf/0fn] ;f] shf{sf] ;Ldf gk'uL nfUg] xhf{gfdf plNnlvt clGtd
C0fbftf ;'ljwf sfod /x];Dd 5'6 k|bfg ul/g] 5 .
o; a}+saf6 g]kfn /fi6« a}+s P]g, @)%* sf] bkmf *^v= adf]lhd ;d:ofu|:t 3f]if0ff ul/Psf] jf a}+s tyf
ljQLo ;+:yfsf] zL3| ;'wf/fTds sf/jfxL ;DaGwL ljlgodfjnL, @)&$ sf] ljlgod # sf] v08 -v_
adf]lhdsf] sf/jfxLdf /x]sf a}+s tyf ljQLo ;+:yfx?nfO{ pQm cjlwe/ ljkGg ju{df k|jfx ug'{kg]{ shf{
k|jfx gu/]sf] sf/0fn] nfUg] xhf{gfdf 5'6 k|bfg ul/g] 5 .

371
!&= k|fyldstfk|fKt If]q shf{ ;DaGwL Joj:yf
-!_ Go"gtd shf{ k|jfx M
o; a}+saf6 Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}s tyf ljQLo ;+:yfx?n] k|fyldstfk|fKt If]qdf
cfgf] s'n shf{ tyf ;fk6sf] Go"gtd qmdzM @% k|ltzt, !% k|ltzt / !) k|ltzt shf{ @)&^
c;f/d;fGt;Dddf k|jfx ug'{ kg]{5 . æsÆ ju{sf] jfl0fHo a}+sx?n] o;dWo] s[lifdf !) k|ltzt / phf{ tyf
ko{6g If]qdf !% k|ltzt shf{ 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 Ohfhtkqk|fKt ;+: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_ jfl0fHo a}+sx?sf xsdf v08 -s_ adf]lhd xhf{gf /sd u0fgf ubf{ b]xfo adf]lhd ul/g]5 .
-!_ k|fyldstfk|fKt If]qdf tf]lsPsf] @% k|ltzt gk'u]df gk'u /sddf xhf{Gff u0fgf ug]{ .
-@_ s[lif If]qdf !) k|ltzt shf{ k|jfx gePsf] v08df gk'u /sddf xhf{gf u0fgf ug]{ .
-#_ phf{ tyf ko{6g If]qdf !% k|ltzt shf{ k|jfx gePsf] v08df gk'u /sddf xhf{gf u0fgf
ug]{ .
-$_ pko'{Qm tLgj6} xhf{gfdWo] h'g a9L x'G5 ;f] adf]lhd xhf{gf nufpg] .
-%_ o;/L xhf{gf nufpFbf To:tf] gk'u /sdsf] q}dfl;s ?kdf x'g cfpg] Aofh /sd lgwf{/0f
u/L ;f]xL a/fa/sf] /sd xhf{gf sfod ug]{ .
-u_ k|fyldstfk|fKt If]qdf k|jfx ul/g] shf{ u0fgf ubf{ ^ dlxgf cl3sf] s'n afFsL shf{ tyf ;fk6 -
laN; vl/b tyf l8:sfp06 ;lxt_ sf] cfwf/df @)&% k'; d;fGtb]lv u0fgf z'? u/L To;kl5sf]
k|To]s qodf;df u0fgf ug]{ .
-3_ k|fyldstfk|fKt If]qdf k|jfx ul/g] shf{sf] dfl;s ljj/0f dlxgf ;dfKt ePsf] !% lbgleq
g]=/f=a}+s lgb]{zg kmf=g+=!&=! cg'?ksf] 9fFrfdf / @)&$ c;f/ d;fGtb]lv q}dfl;s ljj/0f
q}dfl;s cjlw ;dfKt ePsf] Ps dlxgfleq g]=/f=a}+s lgb]{zg kmf=g+=!&=@ cg'?ksf] 9fFrfdf a}+s
tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .
:ki6Ls/0fM
-!_ €k|fyldstfk|fKt If]qÚ eGgfn] s[lif If]q, hnljB't÷phf{ If]q, ko{6g If]q / lgof{t pBf]u, ;fgf tyf demf}nf
pBf]u, cf}ifwL pTkfbg pBf]u, l;d]G6 pBf]u Pjd\ ufd]{G6 pBf]unfO{ hgfpg] 5 .
-@_ s[lif If]qÚ eGgfn] -s_ cGg, t/sf/L tyf cGo gub] jfnL, -v_ lrof÷skmL, ;'lt{, ;gkf6, kmnkm'n tyf k'ik
v]tL, -u_ kz', k+IfL tyf dfx'/L kfng, -3_ dnvfb tyf ls6gfzs, -ª_ zLt e08f/0f, -r_ l;FrfO{, -5_ jg,
-h_ kz' jf kG5L jwzfnf -em_ cGo s[lif tyf s[lifhGo ;]jfx? -`_ df5fkfng, -o; a}+saf6 hf/L g]= /f=
a}+s lgb]{zg kmf=g+= #=! sf] qm=;+= ! / @ adf]lhdsf]_ If]qx?nfO{ hgfpg] 5 . To;} u/L s[lif If]q cGtu{t -s_
s[lif cf}hf/, -v_ dn, -u_ ljp–ljhg, -3_ kz'k+IfL–bfgf, -ª_ s[lif pTkfbg e08f/0f / -r_ lrof, skmL,
cb'jf / kmnkm'n k|zf]wg tyf cfGtl/s s[lif pkhsf] k|fylds ?kdf x'g] k|zf]wg ;d]t kg]{5 .
-#_ €hnljB't÷phf{ If]qÚ eGgfn] hnljB't, gjLs/0fLo phf{ ;DaGwL -o; a}+saf6 hf/L g]= /f= a}+s lgb]{zg
kmf=g+= #=! sf] qm=;+= &=! adf]lhdsf]_ If]q tyf gjLs/0fLo phf{af6 rNg] ;fj{hlgs ;jf/L ;fwg Pjd\
rflh{Ë :6]zgnfO{ ;d]t hgfpg] 5 .
-$_ €ko{6g If]qÚ eGgfn] b]xfoadf]lhdsf] If]qnfO{ hgfpg] 5 M
-s_ 6«l] sË, 6«fen Ph]G;L, kj{tf/f]x0f, l/;f]6{, ¥ofl6Ë, SoflDkË, 6'/ ck|]6/, lxlnË ;]G6/, Sofl;gf], d;fh
:kf cflb,
-v_ xf]6n, ko{6s cfjf;, df]6]n, u|fdL0f ko{6g, xf]d :6], l/hf]6{ tyf /]i6'/fF, kof{j/0fLo ko{6g, jGohGt'
cf/If,
-u_ dgf]/+hg, dgf]/~hg kfs{, l/lqmP;g, rnlrq cflb,

372
 -3_ ;fxl;s ko{6g M l:sOË, UnfOl8Ë, jf6/ ¥ofk\ml6Ë, x6 Po/ Jofn'lgË, Sofgf]Oª, Kof/f;]lnË,
3f]8r9L, xfQLr9L, aGhL hlDkË, lxdfn cf/f]x/0f / cjnf]sg nufot,
-ª_ uNkm sf];{, kf]nf], kf]gL 6]«lsË, kbofqf, dfpG6]g nfO6 ;~rfng, s]jnsf/,
-r_ ;fF:s[lts, wfld{s tyf v]ns'b ko{6g /
-5_ sf7df8f}+ pkTosf, lj/f6gu/, hgsk'/, jL/u~h, kf]v/f, e}/xjf, g]kfnu~h / wgu9Ldf ;fj{hlgs
;x/L oftfoft ;]jf ;+rfng ug]{ ;+ul7t ;+:yfnfO{ k|jflxt shf{ .
-%_ €;fgf tyf demf}nf pBf]uÚ eGgfn] cf}Bf]lus Joj;fo P]g, @)&# sf] cg';"rL–@ df pNn]lvt ?= !) s/f]8
?k}of;Dd l:y/ k'FhL ePsf] ;fgf pBf]ux? / ?= bz s/f]8b]lv ?=@% s/f]8;Dd l:y/ k'FhL ePsf demf}nf
pBf]ux? kg]{5g\ . t/, s[lif, hnljB't÷phf{ / ko{6g If]qdf k/]sf pBf]ux?nfO{ bf]xf]/f] kg]{ u/L ;fgf tyf
demf}nf pBf]u cGtu{t /fVg kfOg] 5}g .
-#_ k|fyldstf k|fKt If]q shf{ ;DjGwL Joj:yfsf] k|of]hgsf nflu a}+s tyf ljQLo ;+:yfx?n] :jLs[t u/]sf]
s'n shf{ ;LdfnfO{ g} k|jflxt shf{sf] ?kdf u0fgf ug{ ;Sg]5g\ .
!*= vf/]hL / jrfpm
-!_ o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?nfO{ hf/L ul/Psf b]xfosf lgb]{zgx?nfO{ vf/]h
ul/Psf] 5 .
PsLs[t lgb]{zg, @)&% sf] ljkGg ju{df k|jfx ug'{ kg]{ shf{ ;DaGwL Joj:yf O=k|f= lgb]{zg g+=
!&÷)&% af6 hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&^ c;f]h d;fGt;Dd hf/L ePsf o;}
ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;} lgb]{zg
adf]lhd eP u/]sf] dflgg]5 .

373
 cg';"rLM !&=!
a}+s÷ljQLo ;+:yf tyf sf]ifaLr x'g] ;Demf}tf

o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]if -;~rfng_ lgodfjnL, @)^% adf]lhd :yflkt cy{ dGqfnosf] o'jf tyf
;fgf Joj;foL :j/f]huf/ sf]ifsf tkm{af6 ldlt ============== sf] clVtof/ k|fKt ============= >L ========================= -
o;kl5 sf]if egLPsf]_ / a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# adf]lhd :yflkt ======lhNnf===== g=kf= j8f g+=
===== l:yt ========================= sf tkm{af6 clVtof/ k|fKt ================>L ================ -o;kl5 a}+s÷ljQLo ;+:yf
egLPsf]_ sf aLr tkl;nsf zt{x?sf cwLgdf /xL b'j} kIfsf] dgf]dfg /fhLv'zLn] tkl;nsf ;fIfLx?sf /f]xj/df
sf]ifsf] sfof{nodf a;L of] ;Demf}tf ul/Psf] 5 .
tkl;n
!= a}+s÷ljQLo ;+:yfn] g]kfn /fi6« a}+s, a}+s tyf ljQLo ;+:yf lgodg ljefusf] lgb]{zg g+======== sf] a'Fbf g+======= tyf
;f]df ;do ;dodf x'g] ;+zf]wg cg';f/ sf]ifdf /sd hDdf ug]{5 . sf]ifdf hDdf ePsf] /sd ;DalGwt a}+s÷ljQLo
;+:yfn] sf]ifnfO{ k|jfx ul/Psf] shf{ dflgg]5 . a}+s÷ljQLo ;+:yfn] x/]s q}df;df sf]ifdf hDdf u/]sf] /sd / s'n
shf{ jSof}tf /sd v'nfO{ sf]ifnfO{ lnlvt hfgsf/L lbg]5 . o;/L hfgsf/L lbPsf] & lbgleq a}+s÷ljQLo ;+:yfn]
sf]ifaf6 s'g} cGoyf Joxf]/fsf] lnlvt ;"rgf k|fKt gu/]df pk/f]St adf]lhd hfgsf/L u/fOPsf] /sd g} sf]ifn]
a}+s÷ljQLo ;+:yfaf6 lnPsf] shf{ /sd dflgg]5 .
@= a'Fbf g+= ! adf]lhd k|jfx ul/Psf] shf{jfkt sf]ifn] a}+s÷ljQLo ;+:yfnfO{ q}dfl;s ?kdf e'Qmfg ug]{ u/L jflif{s %
k|ltzt Aofh lbg]5 . sf]ifn] k|bfg ug]{ k'g/shf{df & k|ltzt Aofhb/ a}+s÷ljQLo ;+:yfn] q}dfl;s ?kdf sf]ifnfO{
e'Qmfg ug'{ kg]{5 . o:tf] Aofhb/, ahf/b/ / d'b|f:kmLltnfO{ dWogh/ /fvL b'j} kIfsf] lnlvt ;xdltdf ;do
;dodf k'g/fjnf]sg ul/g]5 .
#= sf]ifn] lnPsf] shf{ / a}+s tyf ljQLo ;+:yfx?n]] sf]if;Fu lnPsf] k'g/shf{df nfUg] Aofh ltg]{ bfloTj sf]ifsf] /
a}+s÷ljQLo ;+:yfx? b'j}sf] /xg]5 . lnPsf] shf{sf] a'´fpg'kg]{ Aofh /sd sf]ifn] / a}+s÷ljQLo ;+:yfn] q}dfl;s
?kdf cfiff9, c;f]h, k'; / r}td;fGtdf glt/]df ;Dk"0f{ ;fFjf tyf Aofh e'Stfg ug{ sf]if / a}+s÷ljQLo ;+:yf b'j}
kIfn] ;"lrt ug{ ;Sg]5 . ;f] cg';f/ ;"rgf kfPdf & -;ft_ lbgleq sf]if jf a}+s÷ljQLo ;+:yfx?n] ;Dk"0f{ ;fFjf
Aofh e'Stfg ug]{5 .
$= a'Fbf g+= # adf]lhd ;fFjf /÷jf Aofh e'Stfg gu/]df e'StfgL ug'{kg]{ ldltb]lv e'StfgL x'g] ldlt;Ddsf] cjlwsf] nflu
jflif{s !) k|ltzt / @ k|ltzt k]gfn Aofh ;lxt ;fFjf /÷jf Aofh sf]if jf a}+s÷ljQLo ;+:yfn] e'Stfg ug]{5 .
%= o; ;Demf}tfsf] cjlw cfhsf] ldltb]lv nfu" eO{ k|jfx u/]sf] shf{ r'Qmf geP;Ddsf] cjlwsf] nflu nfu" x'g]5 .
^= s'g} klg ;dodf sf]ifn] a}+s÷ljQLo ;+:yfnfO{ sDtLdf !% lbgsf] k"j{ ;"rgf lbO{ afFsL ;Dk"0f{ ;fFjf Aofh
a}+s÷ljQLo ;+:yfnfO{ lt/L a'emfO{ ;D´f}tf ;dfKt ug{ ;Sg]5 .
&= ;Demf}tf cjlwe/ s'g} klg avt sf]if la36g ePdf clanDa sf]ifn] ltg'{÷a'emfpg'kg]{ ;Dk"0f{ ;fFjf Aofh /sd
sf]ifn] a}+s÷ljQLo ;+:yfnfO{ ltg{÷a'emfpg kg]{5 .
*= b'a} kIfsf] lnlvt ;xdltdf o; ;Demf}tfdf plNnlvt zt{x? ;+zf]wg, km]/abn jf yk36 ug{ ;lsg]5 .
(= a}+s÷ljQLo ;+:yfn] lgoldt shf{ c;'n ePsf] cj:yfdf l;w} ;x'lnot b/df nfUg] Aofhsf] ^) k|ltzt /sd 36fO{
u0fgf u/L lng]5 . Aofh lgoldt gePsf] v08df o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]if -;~rfng_ lgodfjnL,
@)^% adf]lhd c;'npk/ ug]{5 .
o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]ifsf a}+s÷ljQLo ;+:yfsf tkm{af6
clVtof/ k|fKt clVtof/ k|fKt
gfd gfd
kb kb
x:tfIf/ x:tfIf/
5fk 5fk
ldlt ldlt
;fIfL ;fIfL
================================= ================================

Olt ;Dat\ @)&===;fn ======= dlxgf ====== ut] /f]h ===== z'ed\ ––––––––––––––––––––––––––––––––––––
g]=/f= a}+s lgb]{zg kmf=g+= !&=!

374
 ===================================== lnld6]8
€s[lif, hnljB't÷phf{, ko{6g If]q / ;fgf tyf demf}nf pBf]udf ePsf] shf{ nufgLsf] dfl;s ljj/0fÚ

-?= bz nfvdf_

qm= ;+= ljj/0f :jLs[t shf{ shf{ s'n shf{df s}lkmot

;Ldf ?= aSof}tf :jLs[t shf{
/sd ?= ;Ldfsf] k|ltzt
! s[lif If]q tkm{

!=! s[lif / jg ;DaGwL

!=@ df5fkfng ;DaGwL
!=# s[lif cf}hf/
!=$ dn -qm=;+= !=! df ;dfj]z afx]s_
!=% aLp–ljhg
!=^ kz'k+IfL–bfgf
!=& s[lif pTkfbg e08f/0f
!=* lrof, slkm, cb'jf, kmnkm'n k|zf]wg tyf
cfGtl/s s[lif pkhsf] k|fylds ?kdf x'g]
k|zf]wg
@= hnljB't÷phf{ If]q tkm{
@=! hnljB't
@=# gjLs/0fLo phf{
#= ko{6g If]q tkm{
#=! 6]«lsË, 6«fen Ph]G;L, kj{tf/f]x0f, l/;f]6{, /fl6Ë,
SoflDkË cflb
#=@ xf]6n -cGo ;]jf ;d]t_
#=# dgf]/+hg, l/lqmP;g, rnlrq
#=$ ;fj{hlgs zx/L oftfoft ;]jf
$= ;fgf tyf demf}nf pBf]u tkm{
$=! ;fgf pBf]u
$=@ demf}nf pBf]u
s[lif, hnljB't÷phf{ tyf ko{6g If]qsf] s'n
-!±@±#_
s[lif, hnljB't÷phf{, ko{6g If]q / ;fgf tyf
demf}nf pBf]usf] s'n hDdf -
!±@±#±$_

;+:yfsf] s'n shf{ nufgL


sf7df8f}+ pkTosf, lj/f6gu/, hgsk'/, jL/u~h, kf]v/f, e}/xjf, g]kfnu~h / wgu9Ldf ;Grflnt ;fj{hlgs ;x/L oftfoft
;]jf

375
 g]=/f=a}+s lgb]{zg kmf=g+= !&=@
========================================== lnld6]8
k|fyldstfk|fKt -s[lif, phf hnljB't÷phf{, ko{6g / ;fgf tyf demf}nf pBf]utkm{_ If]q shf{
nufgL
ldlt ======== df ;dfKt qodf;sf] ljj/0f

-?= bz nfvdf_
o; qodf; ut qodf;
/sd -?=_ k|ltzt /sd -?=_ k|ltzt
qm=;+= ljj/0f
shf{ shf{ shf{ shf{ shf{ shf{ shf{ shf{
;Ldf k|jfx ;Ldfdf k|jfxdf ;Ldf k|jfx ;Ldfdf k|jfxdf
! s[lif
@ hnljB't÷phf{
# ko{6g
$ ;fgf tyf demf}nf pBf]u
hDdf -!±@±#±$_
;+:yfsf] s'n shf{ nufgL /sd

376
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu

O=k|f=lgb]{zg g+= !*÷)&^

:t/f]Gglt x'g], sfo{If]q lj:tf/ jf ;+s'rg tyf ufEg]÷ufleg] ;DaGwL Joj:yf

a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# adf]lhd tNnf] ju{sf] Ohfhtkqk|fKt ljQLo ;+:yf dflyNnf]
ju{df kl/0ft x'gsf] nflu jf b'O{ jf b'O{eGbf a9L Ohfhtkqk|fKt ;+:yf Ps cfk;df ufEg÷ufleg jf o;/L ufleO{
;s]kl5 :t/f]Gglt x'g tyf xfnsf] ju{df g} /xL sfo{If]q lj:tf/ ug{ o; a}+sdf lgj]bg lbg] æsÆ, ævÆ / æuÆ
ju{sf] Ohfhtkqk|fKt ;+:yfx?sf] xsdf lgDgfg';f/sf] Joj:yf sfod ul/Psf] x'Fbf ;f]xL adf]lhd ug'{÷u/fpg' x'g
g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L of] lgb]{zg hf/L ul/Psf] 5 .
-s_ :t/f]Gglt x'g] ;DaGwL Joj:yf
!= kl/efiffM
o; lgb]{zg adf]lhd æ:t/f]GgltÆ eGgfn] a'Fbf g+= -@_ adf]lhdsf] dfkb08 k'/f u/]sf o; a}+saf6
Ohfhtkqk|fKt /fli6«o:t/sf] sfo{If]q ePsf æuÆ jf ævÆ ju{sf ljQLo ;+:yf qmdzM ævÆ jf æsÆ
ju{sf] ;+:yfdf kl/0ft x'g;Sg] cj:yf ;Demg' kb{5 .
@= :t/f]Gglt x'g] ;DaGwL dfkb08M
a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf #* adf]lhd o; a}+saf6 ævÆ jf æuÆ ju{sf]
Ohfhtkqk|fKt ljQLo ;+:yf :t/f]Gglt x'gsf] nflu b]xfosf k"jo{ f]Uotf÷dfkb08x? k'/f ePsf] jf u/]sf]
x'g' kg]{5 M–
-s_ ;+:yfn] ;DalGwt ju{sf] ljQLo sf/f]af/ ug{ Ohfhtkqk|fKt u/]sf] cjlw % jif{ k'/f u/]sf] .
-v_ ;+:yf kl5Nnf] kfFr cfly{s jif{df nuftf/ ?kdf gfkmfdf /x]sf] .
-u_ ;+:yf ;l~rt gf]S;fgLdf g/x]sf] .
-3_ ljut kfFr jif{sf] cf};t s'n lgliqmo sh{f (Non performing loan) cg'kft % k|ltzt eGbf tn
/x]sf] .
-ª_ dflyNnf] ju{sf] Ohfhtkqk|fKt ;+:yfsf nflu o; a}+sn] tf]s]sf] Go"gtd r'Qmf k'FhL k'/f ePsf] .
-r_ ;+:yfn] o; a}+såf/f hf/L k'FhL kof{Kttf, k|lt u|fxs shf{ ;Ldf, shf{ lgIf]k cg'kft, shf{
gf]S;fgL Joj:yf / ljQLo ;|f]t kl/rfng ;DaGwL lgb]{zgx? k"0f{ ?kdf kfngf u/]sf] tyf ljut
kfFr jif{b]lv nuftf/ o; a}+sn] tf]s]sf] Go"gtd k'FhL kof{Kttf cg'kft sfod u/]sf] .
-5_ ;+:yf jf ;~rfns ;ldlt÷kbflwsf/LnfO{ o; a}+saf6 ;'zf;g nufot v08 -r_ df plNnlvt
lgb]{zgx? kfngf gu/]sf] ljifodf sf/jfxL ePsf] eP ;f] sf/jfxL km's'jf ePsf] cjlw # jif{ k'/f
ePsf] .
-h_ lz3| ;'wf/fTds sf/jfxL ePsf] eP ;f] sf/jfxL km's'jf ePsf] # jif{ k'/f ePsf] .
-em_ ;+:yfn] cl3Nnf] cfly{s jif{;Ddsf] n]vfk/LIf0f ;DkGg u/]sf] .
-`_ /fli6«o:t/sf] sfo{If]q ePsf] ævÆ ju{af6 æsÆ ju{df :t/f]Gglt x'g rfxg] ;+:yfsf] cl3Nnf]
cfly{s jif{df Joj;fosf] cfsf/ -lgIf]k tyf shf{sf] s'n of]u_] Go"gtd r'Qmf k'FhLsf] !% u'0ff -
xfnsf] ju{sf]_ / u|fxs ;+Vof @% xhf/ -lgIf]kstf{ / C0fL_ ePsf] .

377
 -6_ /fli6«o:t/sf] sfo{If]q ePsf] æuÆ ju{af6 ævÆ ju{df :t/f]Gglt x'g rfxg] ;+:yfsf] cl3Nnf]
cfly{s jif{df Joj;fosf] cfsf/ -lgIf]k tyf shf{sf] s'n of]u_] Go"gtd r'Qmf k'FhLsf] !% u'0ff -
xfnsf] ju{sf]_ / u|fxs ;+Vof !) xhf/ -lgIf]kstf{ / C0fL_ ePsf] .
#= :t/f]Ggltsf nflu lgj]bg lbg]M
a'Fbf g+=@ adf]lhdsf dfkb08x? k'/f u/]sf] ;+:yfn] :t/f]Gglt x'g] ;}4flGts ;xdltsf nflu b]xfosf
sfuhft tyf ljj/0f;lxt o; a}+s ;dIf lgj]bg lbg ;Sg]5 M–
-s_ ;}4flGts ;xdltsf] nflu cg';"rL –!*=! adf]lhdsf] 9fFrfdf lgj]bg .
-v_ o; a}+sn] tf]s]sf] Go"gtd r'Qmf k'FhL k'u]sf] Joxf]/f o; a}+ssf] ;"rLs[t n]vfk/LIfsaf6 k|dfl0ft
ePsf] ljj/0f .
-u_ :t/f]Gglt x'g] ;DaGwdf ;DalGwt ;+:yfsf] jflif{s ;fwf/0f ;efn] u/]sf] lg0f{osf] 5lalrq .
-3_ ;+:yfsf] sDtLdf cfufdL % jif{sf] Jofj;flos of]hgf tyf k|If]k0f (Business Plan and
Projection)
-ª_ cg';"rL –!*=@ / cg';"rL –!*=# adf]lhdsf] 9fFrfdf b'O{ k|ltzt jf ;f] eGbf a9L ;]o/ wf/0f
u/]sf ;+:yfksx?sf] JolQmut ljj/0f .
-r_ ;+:yfksx?n] ;DalGwt ;+:yfaf6 shf{ glnPsf] :jM3f]if0ff kq .
-5_ ;+:yfksx?n] cGo a}+s tyf ljQLo ;+:Yffx?af6 C0f lnO{ efvf ggf3]sf] jf shf{ ;"rgf s]Gb| ln=
sf] sfnf];"rLdf ;dfj]z gePsf] Joxf]/f pNn]v ePsf] :jM3f]if0ff kq .
-h_ jt{dfg ;]o/ k'FhL ;+/rgf / :jfldTj -;+:yfks ;d"x / ;j{;fwf/0f ;d"x_ ;DaGwL ljj/0f .
-em_ ;+:yfksx?n] s'g} Ps a+}s tyf ljQLo ;+:Yffdf r'Qmf k'FhLsf] a9Ldf !% k|ltzt / cGo a}+s tyf
ljQLo ;+:yfx?df r'Qmf k'FhLsf] a9Ldf ! k|ltzt eGbf a9L nufgL gu/]sf] :jM3f]if0ff .
-`_ o; a}+s ;dIf lgj]bg lb+bfsf jvt ;+:yfsf] s'n shf{sf] % k|ltzt eGbf sd lgliqmo shf{
/x]sf] k'i6\ofO{F x'g] sfuhft .
-6_ ;+:yf ;+:yfkgf ubf{ vr{ ePsf] k"j{ ;~rfng vr{ k"0f{ ?kdf ckn]vg ePsf] k|dfl0ft x'g]
sfuhft .
-7_ ;+:yf kl5Nnf] % jif{b]lv nuftf/ d'gfkmfdf ;~rfng e}/x]sf] k|dfl0ft x'g] n]vfk/LIf0f ePsf]
ljut % jif{sf] ljQLo ljj/0f .
-8_ ;+:yfn] New Capital Adequacy Framework k"0f{ ?kdf nfu" ug{;Sg] of]hgf tyf ;~rfns
;ldltsf] k|ltj4tf .
-9_ ;]o/ vl/b laqmL sf/f]af/ /f]Ssf ePsf] Joxf]/fsf] lwtf]kq ljlgdo ahf/sf] kq .
-0f_ k'FhL kof{Kttf, k|lt u|fxs shf{ ;Ldf, shf{ lgIf]k cg'kft, shf{ gf]S;fgL Joj:yf / ljQLo ;|f]t
kl/rfng ;DaGwL lgb]{zgx? k"0f{ ?kdf kfngf u/]sf] :jM3f]if0ff tyf ;f] k'i6\ofO{F x'g] sfuhft .
-t_ ljut # jif{df lz3| ;'wf/fTds sfo{jfxL gePsf] :jM3f]if0ff .
-y_ n]vfk/LIf0f ePsf] cl3Nnf] cfly{s jif{sf] ljQLo ljj/0fsf] cfwf/df Joj;fosf] cfsf/ -lgIf]k
tyf shf{sf] s'n of]u_ / u|fxs ;+Vof -lgIf]kstf{ / C0fL_ o; lgb]{zg adf]lhd /x]sf] k'i6\ofO{F x'g]
sfuhft .
$= ;}4flGts ;xdltM
-!_ a'Fbf g+= -#_ cg';f/ :t/f]Ggltsf nflu k]z x'g cfPsf] lgj]bgdfly o; a}+sn] a}+s tyf ljQLo
;+:yf ;DaGwL P]g, @)^# sf] bkmf #^, o;} lgb]{zgsf] a'Fbf g+= @ adf]lhdsf] k"j{of]Uotf tyf k]z
x'g cfPsf sfuhft tyf ljj/0fx? d"NofÍg u/L dflyNnf] ju{sf] ljQLo sf/f]af/ ug]{ cg'dlt
k|bfg ug]{ k|lqmofut Joj:yf cjnDag ug]{5 / dflyNnf] ju{sf] ljQLo sf/f]af/ ug{ rfxg]
;DalGwt ljQLo ;+:yfx?nfO{ plNnlvt Joxf]/f hfgsf/L u/fpg]5 . o;/L hfgsf/L pknAw
u/fp+bf b]xfosf zt{x? sfod u/L ;}4flGts ;xdlt k|bfg ug{ ;lsg]5 M–

378
 -s_ dflyNnf] ju{sf] ljQLo sf/f]af/ ;+Rffngsf] nflu hf/L k'FhLsf] )=)@ k|ltztn] x'g] /sd o;
a}ssf] gf=gf]=cf=lx= km'6s/ zLif{sdf hDdf u/L ;Ssn ef}r/ ;lxt cg';"rL –!*=$
adf]lhdsf] 9fFrfdf lgj]bg lbg'kg]{ .
-v_ dflyNnf] ju{sf] ;+:yfn] ug]{ sfo{ ;dfj]z u/L sDkgL /lhi6«f/sf] sfof{noaf6 k|dfl0ft
;+zf]lwt k|aGwkq / lgodfjnLsf] k|ltlnkL k]z ug'{kg]{ .
-u_ ;+zf]lwt shf{ gLlt, cfly{s k|zf;g ljlgodfjnL, sd{rf/L k|zf;g ljlgodfjnL / shf{
ckn]vg ljlgodfjnL k]z ug'{kg]{ .
-3_ dflyNnf] ju{sf] ;+:yfsf] ;+u7gfTds ;+/rgf / kbflwsf/Lx?sf] ljj/0f k]z ug'{kg]{ .
-ª_ ;"rgf k|ljlw tyf ;6j]o/ ;DaGwL ljj/0f k]z ug'{kg]{ .
-@_ :t/f]Ggltsf] nflu lgj]bg lbPkl5 ;DalGwt ;'kl/j]If0f ljefu;Fu ;dGjo u/L tof/ ul/Psf] ljz]if
lg/LIf0f k|ltj]bg ;d]tnfO{ cfwf/ dfgL :t/f]Ggltsf nflu ul7t l;kmfl/; ;ldltdf cfjZos 5nkmn
u/L ;f] ;ldltsf] l;kmfl/;df dfq :jLs[lt k|bfg ul/g] 5 .
-#_ ;}4flGts ;xdlt k|bfg ePsf] ldltn] ^ dlxgfleq dflyNnf] ju{sf] ljQLo sf/f]af/ ;~rfng ug{
cfj]bg ul/;Sg' kg]{5 . tf]lsPsf] ;doleq cfj]bg gu/]df o; a}+sn] k|bfg u/]sf] ;}4flGts ;xdlt
/2 ug{ ;lsg]5 .
%= ;}4flGts ;xdlt lbg OGsf/ ug{ ;lsg]M
-!_ o; lgb]{zgdf cGoq h'g;'s} s'/f pNn]v ul/Psf] eP tfklg o; a}+sn] b]xfosf] s'g} cj:yfdf
:t/f]Gglt x'g rfxg] ;+:yfnfO{ :t/f]Ggltsf] nflu ;}4flGts ;xdlt lbg OGsf/ ug{ ;Sg]5 M–
-s_ a}Í jf ljQLo If]qsf] ljBdfg cj:yf / ;DefJotfsf] cfwf/df dflyNnf] ju{sf] ljQLo
sf/f]af/ ;~rfng ug{ yk a}Í jf ljQLo ;+:yfnfO{ Ohfhtkq lbg pko'St gb]lvPdf .
-v_ v08 -s_ sf] cj:yf x]/L lgIf]kstf{sf] lxt ;+/If0fsf] lgldQ dflyNnf] ju{sf] ljQLo
sf/f]af/ ;~rfng ug{ Ohfhtkq lbg plrt gb]lvPdf .
-u_ Ohfhtkqk|fKt ;+:yfnfO{ dflyNnf] ju{sf] ljQLo sf/f]af/ ug{ Ohfhtkq lbFbf ljQLo If]qdf
c:j:y k|lt:kwf{sf] jftfj/0f l;h{gf x'g] jf s'g} Ohfhtkqk|fKt ;+:yfsf] Psflwsf/ jf
lgolGqt cEof; sfod x'g;Sg] ;Defjgf b]lvPdf .
-3_ o; lgb]{zgdf tf]lsPsf zt{ tyf dfkb08x? k'/f ePsf] gb]lvPdf .
-@_ pkbkmf -!_ adf]lhd s'g} ;+:yfnfO{ dflyNnf] ju{sf] ljQLo sf/f]af/ ;~rfng ug{ ;}4flGts
;xdlt lbg g;lsg] cj:yf ePdf o; a}+sn] ;f]sf] sf/0f v'nfO{ lgj]bg k/]sf] ldltn] Ps ;o
la; lbgleq ;DalGwt ;+:yfnfO{ ;"rgf lbg]5 . ;f] cjlwleq o; a}+sn] yk ljj/0f dfu u/]sf]
eP To:tf] ljj/0f k|fKt ePsf] ldltn] gAa] lbgleq To:tf] ;"rgf lbg]5 .
^= :t/f]Ggltsf] nflu :jLs[lt k|bfg ug]{M
-!_ :t/f]Gglt eO{ dflyNnf] ju{sf] sf/f]af/ ;~rfngsf] nflu lgj]bg k|fKt ePkl5 sfuhftx?sf]
k/LIf0f tyf ef}lts k"jf{wf/ ;d]t lg/LIf0f u/L :jLs[lt lbg o; a}+s ;Gt'i6 ePdf cfj]bg u/]sf]
tLg dlxgfleq :jLs[lt k|bfg ul/g] 5 . To:tf] :jLs[ltsf] nflu o; a}+sn] yk sfuhft dfu
u/]sf] cj:yfdf To:tf] sfuhft k]z u/]sf] ldltn] :jLs[lt k|bfg ug]{ sfof{jlw u0fgf x'g]5 .
-@_ :t/f]Gglt eO{ dflyNnf] ju{sf] sf/f]af/ ;~rfngsf] nflu :jLs[lt k|bfg ug'{ cl3 ;}4flGts
;xdlt k|bfg ubf{ tf]lsPsf ;Dk"0f{ zt{x? k'/f u/]sf] x'g' kg]{5 .
&= ;]o/ vl/b laqmL sf/f]af/ /f]Ssf ug'{ kg]{M
dflyNnf] ju{sf] Ohfhtkqk|fKt ;+:yfsf] nflu cfjZos kg]{ k'FhL k'/f u/]/ ;}4flGts ;xdlt kfpF egL
lgj]bg lbg] ljQLo ;+:yfn] To:tf] lgj]bg ;fy ;f] ;DaGwdf o; a}saf6 clGtd 6'+uf] gnfu];Ddsf]
cjlwsf] nflu To:tf] Ohfhtkqk|fKt ;+:yfsf] ;]o/ lwtf]kq ahf/df ;"rLs[t /x]sf] cj:yfdf ;]o/
vl/b laqmL sf/f]af/ /f]Ssf ePsf] Joxf]/fsf] lwtf]kq ljlgdo ahf/sf] kq ;d]t k]z ug'{ kg]{5 .

379
-v_ sfo{If]q lj:tf/ ;DaGwL Joj:yf
-!_ k|fb]lzs :t/sf ævÆ / æuÆ ju{sf ljQLo ;+:yfx?n] /fli6«o:t/df kl/0ft x'g rfx]df b]xfosf zt{x?
k'/f u/L :jLs[ltsf nflu Jofj;flos of]hgf ;lxt o; a}+sdf lgj]bg lbg ;Sg]5g\ M
-s_ o; a}+sn] tf]ss ] f] Go"gtd r'Qmf k'FhL k'/f u/]sf] .
-v_ lgoldt ?kn] jflif{s n]vfk/LIf0f u/L ;fwf/0f ;ef ;DkGg u/]sf] .
-u_ a}+s tyf ljQLo ;+:yf kl5Nnf] # jif{ ;l~rt gf]S;fgLdf g/x]sf] .
-3_ o; a}+ssf] lgb]{zg cg'?ksf] k'FhLsf]if (Capital Adequacy) kof{Kt /x]sf] .
-ª_ 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] .
-r_ lgliqmo shf{ (NPA) kfFr k|ltzt ggf3]sf] .
-5_ k|fb]lzs :t/df sf/f]jf/ ;~rfng u/]sf] % jif{ k'/f ePsf] .
-h_ New Capital Adequacy Framework 2008 k"0f{?kdf nfu" ug{ ;Sg] k|df0f k]z u/]sf] .
-em_ 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] .
-`_ Ohfht lb+bf tf]lsPsf ;a} zt{x? k'/f u/]sf] .
@= /fli6«o:t/df kl/0ft x'gsf nflu cfj]bg;fy lgDg sfuhftx? ;+nUg x'g' kg]{5 M—
-s_ ljBdfg ;+:yfks / ;~rfnsx?sf] ljj/0f .
-v_ ljQLo ;+:yfsf] cfufdL % jif{sf] k|If]lkt ljQLo cj:yf, Jofj;flos /0fgLlt,
k|fljlws tyf Joj:yfkg kIf / ahf/ ;+j]bgzLntf ljZn]if0f ;lxtsf] Jofj;flos of]hgf .
-u_ ljQLo sf/f]af/ ;~rfngsf nflu skf]{/]6 sfof{no÷d'Vo zfvf sfof{no ljBdfg :yfgb]lv
cGo :yfgdf ;~rfng ug]{ ePdf ;f] sfof{nosf] ef}lts k"jf{wf/, ;"rgf k|ljlw, aLdf 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_ /fli6«o:t/df kl/0ft ePkZrft sfod x'g] sfo{If]qnfO{ ;d]6]/ tof/ ul/Psf] shf{ gLlt,
nufgL gLlt, lgIf]k kl/rfng gLlt, jf;nft aflx/sf sf/f]af/ ;~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_ /fli6«o:t/df kl/0ft x'g] ;DaGwdf ;fwf/0f ;efn] u/]sf] lg0f{osf] k|ltlnkL .
#= /fli6«o:t/df kl/0ft x'g] ;DaGwdf ;+:yfsf ;~rfns ;ldlt;Fu cGtlqm{of u/L sfuhft k'/f ePsf]
ldltn] ^) lbgleq ;f] ;DaGwL k|lqmofsf] 6'+uf] nufOg]5 .
-u_ ufEg]÷ufleg] (Merger) tyf k|flKt (Acquisition) ;DaGwL Joj:yf
-!_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf bkmf &) adf]lhd Ohfhtkqk|fKt ;+:yf Ps cfk;df
ufEg]÷ufleg]÷k|flKt eO{ ;f]xL P]gsf] bkmf #* adf]lhd :t/f]Ggltsf nflu o; a}+sdf lgj]bg k]z x'g
cfPdf ;j{k|yd ufEg]÷ufleg]÷k|flKt ;DaGwL k|lqmof cjnDag ug'{ kg]{5 / ;f] sf] 6+'uf] nfu]kl5
:t/f]Ggltsf] sf/jfxL cl3 a9fOg]5 . o;/L ufEg]÷ufleg]÷k|flKt eO{ :t/f]Ggltsf nflu k]z
x'g cfPsf] lgj]bgnfO{ k|fyldstf lbOg]5 .
-@_ pka'Fbf -!_ adf]lhd o; a}+sdf lgj]bg lb+bf ;+ : yfn] sDkgL /lhi6«f/sf] sfof{no, g]kfn lwtf]kq
af]8{ / lwtf]kq ljlgdo ahf/nfO{ ;d]t ;f]sf] hfgsf/L clgjfo{ ?kdf lbg' kg]{5 .
-#_ k|fb]lzs :t/sf 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 .

380
 -$_ b]xfosf] s'g} jf ;a} cj:yf k'/f gug]{ Ohfhtkqk|fKt ;+:yfnfO{ cGo s'g} Ohfhtkqk|fKt ;+:yf;+u
ufleg jf k|flKtdf hfg g]kfn /fi6« a}Ín] lgb]{zg lbg ;Sg]5 M–
-s_ g]kfn /fi6« a}Ín] tf]s]sf] cjlwleq tf]s]adf]lhdsf] k'FhL gk'¥ofPsf],
-v_ ljut kfFr jif{b]lv nuftf/ gf]S;fgLdf /x]sf],
-u_ g]kfn /fi6« a}Ín] lbPsf] lgb]{zg k6s k6s pNn+3g u/L sf/afxLdf k/]sf],
-3_ g]kfn /fi6« a}Ín] tf]s]adf]lhd hf]lvd Joxf]g]{ sf]if sfod ug{ g;s]sf] .

-3_ vf/]hL / jrfpm

-!_ o; a}+saf6 Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg, @)&% sf] ufEg]÷ufleg] /
:t/f]Gglt x'g] ;DaGwdf O=k|f= lgb]{zg g+= !*÷)&% tyf ;f] kZrft ldlt @)&^ c;f]h
d;fGt;Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? vf/]h ul/Psf] 5 .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

381
 cg';"rL !*=!

>L g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
afn'jf6f/, sf7df8f}+ .

ljifoM ======= ju{sf] Ohfhtkqk|fKt ;+:yfdf kl/0ft x'g] ;}4flGts ;xdlt kfpF .

dxf]bo,
k|rlnt sDkgL P]g adf]lhd klAns lnld6]8 sDkgLsf] ?kdf g]kfn ;/sf/, sDkgL /lhi6«f/sf] sfof{nodf
btf{ u/fO{ a}+s tyf ljQLo ;+:yf ;DaGwL P]g adf]lhd ljut === jif{ b]lv ljQLo sf/f]af/ ;~rfng ub}{ cfPsf]df
;f]xL P]gsf] bkmf #* adf]lhd dflyNnf] ju{sf] ;+:yf ==== ju{df kl/0ft ug]{ u/L ;+:yfsf] ;fwf/0f ;efaf6 lg0f{o
ePsf]n] ;}4flGts ;xdlt kfpg To; a}+ssf] k"j{ :jLs[ltsf] nflu tf]lsPsf cfjZos sfuhft ;lxt of] lgj]bg
k]z u/]sf 5f}+ .

cfjZos sfuhft yfg=======;+nUg 5g\ .

ejbLo,
================================================
-;+:yfsf] tkm{af6 cflwsfl/s JolQm_
gfdM
7]ufgfM
6]lnkmf]g g+ M
ofS; g+= M
Od]n 7]ufgf M
ldltM
;+:yfsf] 5fkM

382
 cg';"rL !*=@
=================================================== ln=
ljQLo ;+:yfsf] ;+:yfks ;d"xdf /x]sf JolQmx?sf]
JolQmut ljj/0f

Kfmf]6f]

!= k'/f gfd y/ M
@= hGd ldlt M
#= hGd :yfg M
$= gful/stf M
%= k'/f 7]ufgf M
-s_ :yfoL M -!_ 6]lnkmf]g -@_ Od]n -#_ km\ofS;
-v_ c:yfoL M -!_ 6]lnkmf]g -@_ Od]n -#_ km\ofS;
^= xfnsf] k]zf M
-s_ kmd{ jf sfof{nosf] gfd M
-v_ 7]ufgf M
-u_ Joj;fosf] k|s[lt÷sfd M
-3_ kbsf] gfd M
-ª_ 6]lnkmf]g÷ ofS;÷O{d]n M
&= a}jflxs l:ylt M
-s_  ljjflxt÷  cljjflxt÷  ;DaGw aLr5]b eO{  cnu a;]]sf]
-v_ ljjflxtsf] xsdf klt÷kTgLsf] gfd M
-u_ klt÷kTgLsf] k]zf M
-3_ cfl>tx?sf] ljj/0f
k'/f gfd ;DaGw pd]/

*= -s_ afa'sf] gfd M

7]ufgf M
k]zf M
-v_ afh]sf] gfd M
7]ufgf M

383
(= z}lIfs of]Uotf M
tx ;+:yfsf] gfd, cWoog jif{ ljifo pkflw lnPsf] ldlt
7]ufgf
:gfts
:gftsf]Q/
ljBfjfl/lw
Jofj;flos :t/
tflnd ;]ldgf/
s_
v_
u_
!)= tkfO{;Fu s'g} Jofj;flos (Professional) ljifodf sfd ug]{ Ohfht 5 <
 5  5}g
olb 5 eg]
-s_ Ohfhtsf] k|s[lt M
-v_ Ohfht lnPsf] ldlt M
-u_ Ohfht gDa/ M
-3_ Ohfht lbg] ;+:yf / 7]ufgf M
!!= tkfO{ s'g} Jofj;flos Ifdtfsf] cfwf/df, g]kfn /fi6« a}+saf6 lg/LIf0f, cg'udg ug'{ kg]{ ;+:yfdf sfd
ug'{x'G5<
-olb 5 eg], ;+:yfsf] gfd, 7]ufgf / sfdsf] k|s[lt pNn]v ug'{xf];\ . ;fy}, ;DalGwt ;+:yfaf6 ;+:yfkg
x'gsf nflu :jLs[lt kq k]z ug'{xf];\ _ .
!@= s'g} ;+ul7t ;+:yfdf tkfO{sf] s'g} ljQLo :jfy{ jf lxt ufFl;Psf] 5 eg] v'nfpg' xf];\ <
!#= d}n] of] ljQLo ;+:yfdf b]xfo adf]lhdsf] /sd nufgL u/]sf] 5' .
!= ;+:yfdf nufgL u/]sf] /sd ?====== ===== ======= -cIf/]kL=============== =============== ===_ .
@= ;+:yfsf] s'n hf/L k'FhLsf] k|ltzt ================== . of] ;]o/ o; a}+s÷ljQLo ;+:yfsf] r'Qmf k'FhLsf] !%
k|ltzteGbf a9L 5}g .
!$= tkfO{ s'g} kmf}Hbf/L cleof]udf kg'{ ePsf] 5 <
 5  5}g
!%= tkfFO{+n] cGo a}+s tyf ljQLo ;+:yf;Fu shf{ sf/f]af/ ug'{ ePsf] 5 <
5  5}g -5 eg] lj:t[t ljj/0f v'nfpg' xf];\ <_
!^= lgDg k|Zgx?sf] hjfkm 5÷5}gdf lbg'xf];\ M
-s_ tkfO{+sf] lj?4df cbfntdf s'g} ck/flws sf/jfO{ lj?4 d'2f rn]sf] 5 <  5  5}g
-v_ tkfO{+n] sfg'g pNn+3g u/]sf] sf/0faf6 ;hfoF kfpg' ePsf] 5 <  5  5}g
-u_ tkfO{+ ;+nUg ePsf] s'g} ;+:yf 6f6 kN6]sf] 5 < 5  5}g
-3_ tkfO{+n] sfd u/]sf] jf ;~rfns ePsf] jf tkfO{+n] % -kfFr_ k|ltzt eGbf a9L ;]o/ nufgL u/]sf]
;+:yf shf{ e'QmfgL ug{ g;s]sf] sf/0f slxNo} sfnf];"rLdf k/]sf] 5, 5}g . 5  5}g
-ª_ u}/ sfg'gL ?kdf ljb]zL d'b|f sf/f]af/df ;+nUg x'g' ePsf] 5 <  5  5}g
-r_ tkfO{+ ;+nUg ePsf] ;+:yf slxNo} ck/flws s[ofsnfkdf ;+nUg ePsf] 5 <  5  5}g

384
 -5_ tkfO{nfO{+ a}+s tyf ljQLo ;+:yfsf] shf{ sf/f]af/df b'?kof]u u/]sf] / ;Gtf]ifhgs gePsf] egL a}+s
tyf ljQLo ;+:yfaf6 s'g} clen]v u/]sf] 5 <  5  5}g
-h_ tkfO{ shf{ ;"rgf s]Gb|sf] sfnf];"rLdf kg'{ ePsf] 5 <  5  5}g
olb k/]sf] eP ;f] ;"rLaf6 k'ms'jf ePsf] ldltn] sDtLdf tLg jif{ k'/f ePsf] 5 <  5  5}g
-em_ tkfO{+ cGo a}+s tyf ljQLo ;+:yfsf] axfnjfnf sd{rf/L, ;~rfns, n]vfk/LIfs sfg'gL jf cGo
;Nnfxsf/ x'g'x'G5 <  5  5}g
-`_ tkfO{+ lwtf]kq bnfn jf ahf/ lgdf{tf /xg' ePsf]] 5 <  5  5}g
-6_ tkfO{ s'g} ;fj{hlgs ck/fw u/]sf], sfg'g pNn+3g u/]sf] jf k|rlnt sfg'g adf]lhd lj36gdf k/]sf]
s'g} ;+:yfdf sd{rf/L jf ;NNffxsf/sf] ?kdf /xg' ePsf] 5 <  5  5}g
-7_ tkfO{ k|rlnt sfg'g adf]lhd bfdf;flxdf kg'{ ePsf] 5 <  5  5}g
-8_ tkfO{n] s'g} /fhg}lts kbdf lgjf{lrt jf dgf]lgt k|ltlglwsf] ?kdf sfdsfh ul//xg' ePsf] 5 <
5  5}g
-9_ tkfO{nfO{ k|rlnt sfg'g adf]lhd s'g} k]zf jf Joj;fo ug{ /f]s nufOPsf] 5 <  5  5}g
-0f_ tkf+O{n] nufgL u/]sf] cGo kmd{÷sDkgL÷;+ul7t ;+:yf g]kfn /fi6« a}+sn] lg/LIf0f tyf ;'kl/j]If0f ug{
rfx]df dGh'/ 5 .  5  5}g
-t_ tkfO{n] o; a}+saf6 Ohfhtkqk|fKt cGo a}+s tyf ljQLo ;+:yfdf ;+:yfkssf] x}l;otn] nufgL
ug'{ePsf] 5 <  5  5}g -5 eg] lj:t[t ljj/0f v'nfpg' xf];_
!&= ;do ;dodf g]kfn /fi6« a}+sn] lgwf{/0f u/] cg'?k d]/f] a}+s÷ljQLo ;+:yfsf] k'FhL k'¥ofpg] k|ltj4tf hfx]/
ub{5' .
dfly pNn]v ul/Psf] ljj/0f 7Ls ;fFrf] xf] . oL s'g} klg ljifodf hfFra'em÷5fgljg tyf d}n] lbPsf] ljj/0f
;fj{hlgs ug{ d]/f] d~h'/L 5 . e'm7f] ePdf o;}sf cfwf/df a}+s ;+:yfkgf ug]{ Ohfht glbPdf d]/f] d~h'/L
5.

b:tvt M
gfd M
ldlt M
7]ufgf M
6]lnkmf]g M

385
 cg";"rL !*=#
================================== ln=
ljQLo ;+:yfsf] ;+:yfks ;d"xdf /x]sf ;+:yfx?
-kmd{, sDkgL, ;+ul7t ;+:yf_ sf] ljj/0f

!= :jb]zL ;+:yf -kmd{, sDkgL tyf ;+ul7t ;+:yf_ M

-s_ ;+:yfsf] gfd M
-v_ ;+:yf btf{ ldlt M
-u_ k|ltlglwTj ug]{ JolQm
gfdM
kbM
@= ljb]zL nufgLsf] xsdf M
-s_ ;+:yfsf] gfd M
-v_ ;+:yf btf{ ldlt M
-u_ k|ltlglwTj ug]{ JolQm
gfdM
kbM
#= ;]jfsf] clen]v -ljut % jif{sf]_ a}+s tyf ljQLo ;+:yf jf s'g} klg k|sf/sf] lgIf]k ;DaGwL Jojzfo
;~rfng ug]{ ;+:yf eP ;f] sf] lj:t[t ljj/0f M
;+:yfsf] gfd, 7]ufgf cjlw kb lgs6td sfd 5f]8\g'sf]
;'kl/j]Ifssf] gfd sf/0f

$= ;+:yfsf] gfdaf6 s'g} Jofj;flos (Professional) ljifodf sfd ug]{ Ohfht 5 <  5  5}g
olb 5 eg]
-s_ Ohfhtsf] k|s[lt M
-v_ Ohfht lnPsf] ldlt M
-u_ Ohfht gDa/ M
-3_ Ohfht lbg] ;+:yf / 7]ufgf M
%= ;+:yf ljut b'O{ jif{ b]lv ;~rfng d'gfkmfdf /x]sf] 5÷5}g <  5  5}g

;+:yfsf] b'O{ cf=j=sf] ljQLo ljj/0f o;};fy ;+nUg 5 .

^= ;+:yfaf6 nufgL u/L cGo kmd{, sDkgL, ;+ul7t ;+:yfdf s'g} ljQLo :jfy{ jf lxt ufFl;Psf] 5 eg] v''nfpg'
xf]; .
&= of] ljQLo ;+:yfdf b]xfo adf]lhdsf] /sd nufgL u/]sf 5f}+ .

386
 != ;+:yfdf nufgL u/]sf] /sd ?====== ===== ======= -cIf/]kL=============== =============== ===_ .
@= ;+:yfsf] s'n hf/L k'FhLsf] k|ltzt ================== . of] ;]o/ o; ljQLo ;+:yfsf] r'Qmf k'FhLsf] !%
k|ltzteGbf a9L /x]sf] 5}g .
*= ;+:yfsf] cGo a}+s tyf ljQLo ;+:yf;Fu shf{ sf/f]af/ 5 <
 5  5}g -5 eg] lj:t[t ljj/0f v'nfpg' xf];\ <_
(= lgDg k|Zgx?sf] hjfkm 5÷5}gdf lbg'xf];\ M
-s_ ;+:yfsf] lj?4df cbfntdf s'g} ck/flws sf/jfO{ lj?4 d'2f rn]sf] 5 <  5  5}g
-v_ ;+:yfn] sfg'g pNn+3g u/]sf] sf/0faf6 ;hfoF kfPsf] 5 <  5  5}g
-u_ ;+:yfn] nufgL u/]sf] cGo s'g} ;+:yf 6f6 kN6]sf] 5 <  5  5}g
-3_ ;+:yfn] sfd u/]sf] jf ;~rfns ePsf] jf ;+:yf+n] % -kfFr_ k|ltzt eGbf a9L ;]o/ nufgL u/]sf]
;+:yf shf{ e'QmfgL ug{ g;s]sf] sf/0f slxNo} sfnf];"rLdf k/]sf] 5 < 5  5}g
-ª_ ;+:yf u}/ sfg'gL ?kdf ljb]zL d'b|f sf/f]af/df ;+nUg ePsf] 5 <  5  5}g
-r_ tkfO{sf] ;+:yfnfO{+ a}+s tyf ljQLo ;+:yfsf] shf{ sf/f]af/df b'?kof]u u/]sf] / ;Gtf]ifhgs gePsf]
egL a}+s tyf ljQLo ;+:yfaf6 s'g} clen]v u/]sf] 5 < 5  5}g
-5_ ;+:yf shf{ ;"rgf s]Gb|sf] sfnf];"rLdf k/]sf]] 5 <  5  5}g
olb k/]sf] eP ;f] ;"rLaf6 k'ms'jf ePsf] ldltn] sDtLdf tLg jif{ k'/f ePsf] 5 <  5  5}g
-h_ ;+:yf cGo a}+s tyf ljQLo ;+:yfsf] ;~rfns, n]vfk/LIfs sfg'gL jf cGo ;Nnfxsf/ 5 <
 5  5}g
-em_ ;+:yf lwtf]kq bnfn jf ahf/ lgdf{tf /x]sf]] 5 <  5  5}g
-`_ ;+:yf s'g} ;fj{hlgs ck/fw u/]sf], sfg'g pNn+3g u/]sf] jf k|rlnt sfg'g adf]lhd lj36gdf k/]sf]
s'g} ;+:yfdf ;NNffxsf/sf] ?kdf /x]sf]] 5 <  5  5}g
-6_ tkfO{sf] ;+:yf k|rlnt sfg'g adf]lhd bfdf;flxdf k/]sf]] 5 <  5  5}g
-7_ ;+:yfnfO{ k|rlnt sfg'g adf]lhd s'g} k]zf jf Joj;fo ug{ /f]s nufOPsf] 5 <  5  5}g
-8_ ;+:yfn]] nufgL u/]sf] cGo kmd{÷sDkgL÷;+ul7t ;+:yf g]kfn /fi6« a}+sn] lg/LIf0f tyf ;'kl/j]If0f ug{
rfx]df dGh'/ 5 .  5  5}g
-9_ ;+:yfn] o; a}+saf6 Ohfhtkqk|fKt cGo a}+s tyf ljQLo ;+:yfdf ;+:yfkssf] x}l;otn] nufgL u/]sf]]
5 < 5  5}g -5 eg] lj:t[t ljj/0f v'nfpg' xf];_
!)= ;do ;dodf g]kfn /fi6« a}+sn] lgwf{/0f u/] cg'?k xfdLn] a}+s÷ljQLo ;+:yfsf] k'FhL k'¥ofpg] k|ltj4tf
hfx]/ ub{5f}+ .
dfly pNn]v ul/Psf] ljj/0f 7Ls ;fFrf] xf] . oL s'g} klg ljifodf hfFra'em÷5fgljg tyf d}n] lbPsf] ljj/0f
;fj{hlgs ug{ d]/f] d~h'/L 5 . e'm7f] ePdf o;}sf cfwf/df dflyNnf] ju{df kl/0ft x'g] Ohfht glbPdf d]/f]
d~h'/L 5 .
b:tvt M
gfd M
ldlt M
7]ufgf M
6]lnkmf]g M

387
 cg';"rL !*=$

>L g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
afn'jf6f/, sf7df8f}+ .

ljifoM dflyNnf] ju{sf] ljQLo sf/f]af/ ug]{ :jLs[lt kfpF .

dxf]bo,
To; a}+ssf] k=;+= =================== ldlt =====================sf] kqaf6 ====== ju{sf] Ohfhtkqk|fKt ;+:yfsf
?kdf kl/0ft ug{ ;}4flGts ;xdlt k|fKt ePsf]df tf]lsPsf zt{x? k'/f u/L ;s]sf] x'Fbf cfjZos sfuhft Pjd\
Ohfhtkq b:t'/ ;lxt a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf #* adf]lhd ==== ju{sf] ;+:yfsf] ?kdf
ljQLo sf/f]af/ ug]{ Ohfhtkq kfpgsf] nflu of] lgj]bg k]z u/]sf 5f}+ .
cfjZos sfuhft yfg=======;+nUg 5g\ .
ejbLo,

================================================
-;+:yfsf] tkm{af6 cflwsfl/s JolQm_
gfdM
7]ufgfM
6]lnkmf]g g+ M
ofS; g+= M
Od]n 7]ufgf M
ldltM
;+:yfsf] 5fkM

388
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
O=k|f=lgb]{zg g+= !(÷)&^

;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgjf/0f ;DaGwL Joj:yf

o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo
nufgL nufot ;Da4 s;'/;Fu ;DalGwt ljQLo ck/fw lgjf/0f ug]{ ;DaGwdf ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_
lgjf/0f P]g, @)^$ -o;kl5 o; lgb]{zgdf æP]gÆ elgPsf]_ / ;DklQ z'4Ls/0f -dgL nfpG8l/Ë_ lgjf/0f
lgodfjnL, @)&# -o;kl5 o; lgb]{zgdf ælgodfjnLÆ elgPsf]_ df tf]lsPsf Joj:yfx?sf cltl/Qm yk
Joj:yfx? ug{ h?/L b]lvPsf] x'Fbf ;f]xL P]gsf] bkmf &k= / g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf]
clwsf/ k|of]u u/L] of]] lgb]{zg hf/L u/]sf] 5 . ljifo jf k|;+un] cfjZos ePsf]df afx]s P]g / lgodfjnLdf
ul/Psf Joj:yfx? o; lgb]{zgdf pNn]v ul/Psf] 5}g .
!= gLlt tyf sfo{ljlw ;DaGwdf M
P]gsf] bkmf &t= sf] pkbkmf -!_ adf]lhd gLlt tyf sfo{ljlw jgfO{ nfu" ubf{ ;f]xL bkmfsf] pkbkmf -@_ df
tf]lsPsf Joj:yfx?sf cltl/Qm b]xfo adf]lhdsf Joj:yfx?nfO{ ;d]t ;dfj]z ug'{ kg]{5 .
-s_ cfGtl/s lhDd]jf/L tyf sfo{ ljefhg,
-v_ hf]lvd d"NofÍg k|0ffnLsf] cfwf/ tyf k4lt,
-u_ hf]lvddf cfwfl/t u|fxs klxrfg, cBfjlws tyf cg'udg k4lt,
-3_ c:jefljs tyf z+sf:kb sf/f]jf/sf] klxrfg k4lt,
-ª_ P]gsf] kl/R5]b 5v= / ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f -;"lrs[t JolQm, ;d"x jf
;+u7gsf] ;DklQ jf sf]if /f]Ssf_ lgodfjnL, @)&) adf]lhd ug'{kg]{ sfo{x? ;DkGg ug]{ k4lt,
@= u|fxs klxrfg tyf ;Dk'li6 ;DaGwdf M
-!_ u|fxssf] klxrfg tyf ;f]sf] ;Dk'li6 ubf{ P]gsf] bkmf &s= / lgodfjnLsf] lgod $ tyf % adf]lhd
ug'{ kg]{5 .
-@_ u|fxs klxrfg ubf{ sfg'gL JolQm jf k|aGwsf] txut ;+/rgf jf :jfldTj /x]sf] b]lvPdf k|To]s txsf]
/ To:tf] JolQm jf k|jGw pk/ lgoGq0f ug]{ JolQm cs}{ /x]sf] b]lvPdf To:tf JolQmsf cltl/Qm
lgodfjnLsf] lgod ^ sf] pklgod @ sf] a'Fbf -s_ adf]lhdsf] k|fs[lts JolQmsf] ;d]t klxrfg ug'{
kg]{5 .
-#_ lgodfjnLsf] lgod # adf]lhd Joj;flos ;DaGw gePsf] jf vftf gePsf] u|fxsaf6 ?= ! nfv jf
;f] a/fa/sf] ljb]zL d'b|f eGbf a9Lsf] cfsl:ds sf/f]jf/ ePdf lgh u|fxssf] klxrfg x'g ;Sg]
ljj/0f / sfuhft lng' kg]{5 .
-$_ s'g} k|fs[lts JolQmsf] sf/f]jf/df kl/jf/ jfx]s cGo s'g} JolQm jf:tljs wgLsf] ?kdf /x]sf] z+sf
nfu]df ;f]sf] ;d]t klxrfg ug'{ kg]{5 .
-%_ s'g} klg a}+s vftfdf ;DalGwt vftf ;~rfns afx]s cGo s'g} JolQmn] ?=! nfv eGbf a9L /sd
gub} hDdf ug{ cfPdf /sd hDdf ug]{ JolQmsf] klxrfg v'Ng] sfuhft lnO{ gub hDdf ug'{sf]
k|of]hg ;d]t v'nfpg' kg]{5 .
-^_ u|fxssf] vftf vf]Ng] l;nl;nfdf ;"rs ;+:yfn] ;DalGwt u|fxsdf lglxt hf]lvdsf] cfwf/df b]xfo
adf]lhdsf JolQmx?sf] NofKr] ;lx5fk jf Bio-Metric lng ;Sg]5 .
-s_ k|fs[lts JolQmsf] xsdf vftfjfnf / vftf ;~rfns JolQm cGo /x]sf]df lghsf] ;d]t . t/,
gfjfnssf] xsdf vftf ;~rfnssf] dfq lng afwf kg]{ 5}g .

389
 -v_ sfg'gL JolQm jf k|jGwsf] xsdf vftf ;~rfns .
-&_ g]kfn ;/sf/ jf g]kfn ;/sf/ cGtu{tsf sfof{no jf lgsfox?, ljz]if P]g cGtu{t :yflkt lgsfo,
g]kfn ;/sf/sf] :jfldTjdf /x]sf ;+ul7t ;+:yf, g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo
;+:yfx?, aLdf ;ldltaf6 :jLs[lt lnO{ ;j{;fwf/0fdf ;]o/ hf/L ul/;s]sf aLdf sDkgLx?, ;+o'Qm
/fi6« ;+3 jf ;f] cGtu{tsf sfof{no tyf ljlzli6s[t lgsfo Pjd\ cGt/f{li6«o ;+:yfx? / ljb]zL
/fhb"tfjf;x?sf] xsdf u|fxs klxrfg tyf ;Dk'li6 ubf{ vftf ;~rfnsx?sf] dfq JolQmut ljj/0f
lng ;lsg]5 . ;fy}, g]kfn ;/sf/sf] s'g} sfof{nosf] tkm{ af6 :yfoL sd{rf/Ln] vftf ;+rfng ug'{
kbf{ sfof{no kl/rokqsf] cfwf/df ;+rfng ug{ ;lsg]5 .
-*_ u|fxs klxrfg tyf ;Dk'li6 ubf{ o; lgb]{zgsf] cg';"rL !(=! df tf]lsPsf sfuhft tyf ljj/0fx?
lng' kg]{5 . ;fy}, P]g, lgodfjnL tyf o; lgb]{zg adf]lhd u|fxs klxrfg tyf ;Dk'li6 ubf{
;DalGwt u|fxsdf lglxt hf]lvdsf] cfwf/df yk sfuhft tyf ljj/0fx? lng cfjZos b]lvPdf ;f]
;d]t lng' kg]{5 .
-(_ :yfgLo pkef]Qmf ;ldltsf] vftf vf]Ng] ;Gb{edf ;DalGwt ;/sf/L lgsfodf btf{ ePsf] jf :yfgLo
txsf] l;kmfl/; eO{ cfPdf ;ldltsf kbflwsf/Lx? / vftf ;+rfnsx?sf] cfjZos ljj/0f lnO{ pQm
vftfdf x'g] sf/f]jf/ k|lt vftfjfnf ;+rfnsx? :jo+ lhDd]jf/ /xg] u/L vftf vf]Ng jf ;+rfng ug{
;lsg]5 . pkef]Qmf ;ldltsf] vftf vf]Ng] ;DaGwdf cg';'rL !(=! -8_ adf]lhd ug'{ kg]{5 .
#= ;"lrs[t JolQm klxrfg ;DaGwdf M
P]gsf] kl/R5]b ^v= cGtu{tsf] bkmf @(ª= sf] pkbkmf -!_ / -#_ adf]lhd k|sflzt ;"rL lgoldt ?kdf
x]g'{ kg]{5 / ;f] ;"lrs[t JolQm, ;d"x jf ;+u7g cfkm\gf] u|fxs eP gePsf] osLg u/L cfb]zfg';f/sf] sfo{
ug'{ kg]{5 .
$= pRr kb:y JolQm klxrfg ;DaGwdf M
-!_ P]gsf] bkmf &v= adf]lhd pRr kb:y JolQmsf] ljz]if klxrfg jf olsg ug]{ k|of]hgsf nflu b]xfo
adf]lhdsf ;+oGqx?sf] ;d]t :yfkgf ug'{ kg]{5 .
-s_ u|fxssf] vftf vf]Nbf, u|fxs;Fu sf/f]jf/ ubf{ / u|fxssf] ljj/0f lgoldt ?kn] cBfjlws ubf{
pRr kb:y JolQm klxrfg x'g] ;+oGq ,
-v_ pRr kb:y JolQm yk36 ePsf] cj:yfdf tTsfn klxrfg x'g] ;+oGq,
-u_ pRr kb:y JolQmsf] kl/jf/ tyf ;Da4 JolQm klxrfg x'g] ;+oGq,
-3_ pRr kb:y JolQmsf] klbo x}l;ot / ;+nUgtf adf]lhdsf] hf]lvd klxrfg x'g] ;+oGq,
-@_ pRr kb:y JolQmsf] klxrfg ubf{ b]xfo adf]lhdsf] k|lqmofx? cjnDjg ug{' kg]{5 M–
-s_ u|fxsjf6 ;"rgf lng] jf :j3f]if0ff ug{ nufpg] .
-v_ ;fj{hlgs ?kdf pknAw ;"rgf u|x0f ug]{,
-u_ ;fdflhs ;~hfndf pknAw ;"rgfx?sf] ljZn]if0f ug]{ /
-3_ Joj;flos ?kdf pknAw tYofÍ -Data Base_ lng] .
-ª_ k|rlnt sfg"g adf]lhd s'g} lgsfodf /flvPsf] o;;DaGwL clen]vaf6 ;"rgf lng] .
-r_ g]kfn ;/sf/ jf tf]lsPsf ;+:yf÷lgsfox?af6 slDtdf klg jflif{s ?kdf ;"rL dfu u/L pRr
kb:y JolQmsf] ;"rL tof/ ug]{ .
-#_ pRr kb:y JolQmsf] clen]v gLh kbjf6 cjsfz jf d'Qm ePsf] ldltn] % jif{;Dd sfod /fVg'
kg]{5 .
-$_ pRr kb:y JolQmsf kl/jf/ jf glhssf] ;DaGw ePsf JolQmx?sf] ;"rgf tyf hfgsf/L a}+s tyf
ljQLo ;+:yfn] hf]lvdsf] cfwf/df jf cfjZostf cg';f/ lng ;Sg]5g\ .

390
%= jf:tljs wgL klxrfg ;DaGwdf M
-!_ P]gsf] bkmf &u= tyf lgodfjnLsf] lgod ^ adf]lhd jf:tljs wgLsf] klxrfg ug{ b]xfo adf]lhdsf
;+oGqx?sf] :yfkgf ug'{ kg]{5 .
-s_ jf:tljs wgL klxrfg ug]{ ;+oGq,
-v_ jf:tljs wgL / gLh;Fu ;Da4 sf/f]jf/sf] ;'Id cg'udg ug]{ ;+oGq /
-u_ jf:tljs wgL / gLh;Fu ;DalGWft ;Dk"0f{ sf/f]jf/x?sf] PsLs[t ?kdf cg'udg ug]{ ;+oGq .
-@_ jf:tljs wgL klxrfg ubf{ b]xfo adf]lhdsf] k|lqmofx? cjnDag ug{' kg]{5 M–
-s_ u|fxsaf6 ;"rgf lng] jf :j–3f]if0ff ug{ nufpg],
-v_ ;fj{hlgs ?kdf pknAw ;"rgf u|x0f ug]{,
-u_ ;fdflhs ;~hfndf pknAw ;"rgfx?sf] ljZn]if0f ug]{,
-3_ k|rlnt sfg'g adf]lhd /flvPsf] clen]vaf6 ;"rgf lng] /
-ª_ Joj;flos ?kdf pknAw tYofÍ -Data Base_ lng] .
-r_ g]kfn ;/sf/sf ;DalGwt lgsfo jf ;+:yf jf cGo lgsfox?af6 ;'rgf dfu ug]{ .
-#_ jf:tljs wgL ;DaGwL clen]v Joj;flos ;DaGWf jf sf/f]jf/ ;dfKt ePsf] ldltn]] % jif{;Dd sfod
/fVg' kg]{5 .
^= a[xt\ u|fxs klxrfg ;DaGwdf M
-!_ P]gsf] bkmf &ª= sf] pkbkmf -!_ df pNn]v ePsf u|fxsx?sf cltl/Qm b]xfo adf]lhdsf u|fxsx?;Fu
Jofj;flos ;DaGw :yfkgf jf sf/f]jf/ ubf{ ;d]t a[xt\ u|fxs klxrfg k4tL cjnDag ug'{ kg]{5 .
-s_ ljB'tLo dfWodaf6 x'g] sf/f]af/ cGt{ut k|0ffnLut ?kdf dxTjk'0f{ / c:jefljs ?kdf z+sf:kb
tj/jf6 sf/f]af/ ug]{ u|fxs .
-v_ pRr g]6jy{ ePsf u|fxs, -o; k|of]hgsf nflu pRr g]6jy{ hgfpg] ;Ldf jf r/x?
(Variables), u|fxs klxrfg ljj/0f / z+sf:kb sf/f]jf/ ;DaGwL ;'rsx? (Red flag
indicators) a}+s tyf ljQLo ;+:yfx?n] cfkm} lgwf{/0f ug'{ kg]{5 ._
-u_ ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL ck/fwdf ;+nUg x'g
;Sg] cfwf/ b]lvPsf u|fxs,
-3_ e|i6frf/, s/5nL nufot cGo ck/flws sfo{sf cfwf/df pRr hf]lvddf /x]sf d'n'ssf u|fxs
jf xfn j;f]jf; jf k]zf jf Joj:ffo ul//x]sf] :yfg cflbsf] cfwf/df hf]lvddf /x]sf u|fxs .
-o; k|of]hgsf nflu ;"rs ;+:yfn] ljleGg /fli6«o tyf cGt/f{li6«o ;+:yf, b]z / ;|f]tjf6 k|fKt
hfgsf/Lsf] cfwf/df ;DalGwt d'n'sx?sf] To:tf] ;"rL tof/ u/L lgoldt ?kdf cBfjlws ug'{
kg]{5 ._
-ª_ gubsf] j9L k|of]u x'g] Joj;fodf ;+nUg u|fxs jf gofF ljQLo k|ljlw jf pks/0f dfkm{t sf/f]jf/
ug]{ u|fxs .
-r_ k|rlnt sfg"g adf]lhd g}lts ktg x'g] s;"/hGo sfo{df ;+nUg eO{ cbfntaf6 s;"/bf/
7xl/Psf] u|fxs .
-@_ pka'Fbf g+= ! adf]lhdsf u|fxsx?;Fu Joj;flos ;DaGw :yfkgf ubf{ jf sf/f]jf/ ubf{ lgodfjnLsf]
lgod * df pNn]lvt pkfox?sf cltl/Qm b]xfosf yk pkfox? cjnDag u/L a[xt\ u|fxs klxrfg
k4lt -Enhanced Customer Due Deligence, ECDD_ cjnDag ug{' kg]{5 .
s_ sf/f]af/sf] ;|f]t klxrfg jf ;Dk'li6 ug]{ .
-v_ sf/f]af/sf] p2]Zosf] hfgsf/L jf ;f]sf] k|df0f lng] .
-u_ sf/f]jf/sf] cg'udg ug]{ k|of]hgsf nflu ;Ldf lgwf{/0f ug]{ jf cGo s'g} pkfo cjnDag ug]{ .

391
 -3_ cGt/fli6«o k|rng cg';f/ ECDD ug]{ ;+oGqsf] ljsf; u/L ;f] dfkm{t ;"rgf lng] .
&= ;/nLs[t u|fxs klxrfg ;DaGwdf M
;+:yfn] P]gsf] bkmf &r= / lgodfjnLsf] lgod ( adf]lhd ;/nLs[t u|fxs klxrfgsf] k|lqmof cjnDag ug{
;Sg]5g\ . o;/L ;/nLs[t u|fxs klxrfg tyf ;f] sf] ;Dk'li6 ubf{ b]xfo adf]lhdsf dfkb08÷k|lqmofx?
ckgfpg' kg]{5 .
-!_ ;/nLs[t u|fxs klxrfgsf nflu pko'Qm k4ltsf] ljsf; ug'{ kg]{5 .
-@_ ;/nLs[t u|fxs klxrfg k4lt ckgfOPsf u|fxsx?sf] ljj/0f /fVg' kg]{5 .
-#_ ;/nLs[t u|fxs klxrfg k4lt ckgfO{ vf]lng] vftfx?sf] nflu 5'§} kmf/fdsf] ljsf; ug'{ kg]{5 .
-$_ lgodfjnLsf] lgod ( sf] pklgod -@_ df pNn]v eP adf]lhd vf]lng] vftfx?sf] ;DaGwdf o;
a}+ssf] k"j{ :jLs[lt lng' kg]{5 . t/, # dlxgf jf ;f] eGbf sd cjlwsf] pTkfbg jf ;]jf k|jfx;Fu
;DalGwt sfo{qmdsf nflu vftf vf]Ng' k/]df o; a}+ssf] k"j{ :jLs[lt cfjZos kg]{ 5}g .
-%_ ;/nLs[t jlu{s/0fdf k/]sf u|fxsx?sf] vftf vf]Ng], sf/f]jf/ ug]{ jf ljj/0f cBfjlws ug]{ qmddf
;/nLs[t k|s[of, kmf/fd / ljj/0f dfq k|of]u ug'{kg]{5 .

&s= vf]nf} a}+s vftf cleofg, @)&^ cGtu{t vf]lng] vftfsf] u|fxs klxrfg ;DaGwdf .
vf]nf} a}+s vftf cleofg, @)&^ cGtu{t ;a} g]kfnLsf] a}+s vftf vf]Ng] k|of]hgsf nflu a}+s vftf gePsf
g]kfnL k|fs[lts JolQmsf] xsdf u|fxs klxrfg tyf ;Dk'li6 ubf{ b]xfoadf]lhdsf] dfkb08÷k|lqmof
cjnDag ug'{ kg{]5 .
-c_ o; Joj:yf adf]lhd vf]lng] a}+s vftfsf nflu ;/nLs[t vftf vf]Ng] kmf/fd k|of]u ug'{ kg]{5 . o;
Joj:yf adf]lhd vftf vf]Nbf u|fxssf] cGo a}+s vftf gePsf] :j3f]if0ff lng' kg]{5 .
-cf_ u|fxs klxrfg tyf ;Dk'li6 ubf{ gful/stfsf] k|df0fkq jf /fxbfgL jf kmf]6f] ;lxtsf] dtbftf
kl/rokq jf /fli6«o kl/rokq jf ;jf/L rfns cg'dltkq jf s'g} ;/sf/L lgsfon] hf/L u/]sf]
kmf]6f] ;lxtsf] kl/ro kq jf ;DalGwt :yfgLo txn] k|dfl0ft u/L pknAw u/fPsf] kmf]6f] ;lxtsf]
l;kmfl/;sf] cfwf/df ;Dk'li6 ug'{ kg]{5 .
-O_ o; Joj:yf cGtu{t vf]lnPsf vftfsf] clwstd jflif{s sf/f]af/sf] ;Ldf ?= ! nfv;Dd x'g]5 . ?=
! nfv eGbf a9Lsf] sf/f]af/ ePsf] cj:yfdf a'Fbf g+= @ adf]lhd u|fxs klxrfg tyf ;Dk'li6 ug''{
kg]{5 .
-O{_ o; Joj:yf adf]lhd vf]lnPsf vftfdf a}+s tyf ljQLo ;+:yfn] cfgf] tkm{af6 k|lt vftf ?= !))
-Ps ;o_ hDdf ug{ ;Sg]5g .
*= u|fxs tyf jf:tljs wgL klxrfg cBfjlws ;DaGwdf M
-!_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] P]gsf] bkmf & 5= sf] pkbkmf -!_ adf]lhd ljBdfg u|fxs
tyf jf:tljs wgLsf] ;DaGwdf ljB'tLo dfWodaf6 ljj/0f /fvL cfjZos k/]sf] avt h'g;'s}
;dodf k/LIf0f tyf ljZn]if0f ug{ jf lgodgsf/L lgsfon] dfu u/]sf] avt tf]lsP adf]lhdsf]
9fFrfdf pknAw u/fpg ;Sg] u/L cBfjlws ug'{kg]{5 .
-@_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] u|fxs klxrfg ;DaGwL ljj/0fx? b]xfo adf]lhd lgoldt
?kn] cBfjlws ug'{ kg]{5 .
-s_ pRr hf]lvd b]lvPsf u|fxsx?sf] sDtLdf jif{sf] Ps k6s tyf hf]lvdsf] juL{s/0f cg';f/ .
-v_ u|fxs klxrfg ljj/0f cg'?k sf/f]jf/ d]n gvfPsf] cj:yfdf tTsfn,
-u_ u|fxs klxrfgsf] sfo{ k'/f gePsf] cj:yfdf tTsfn .
-3_ u|fxs klxrfg ljj/0fdf pNn]lvt ;"rgf, hfgsf/L tyf tYofÍsf] ;Totf jf kof{Kttfsf] af/]df
;DalGwt a}+s jf ljQLo ;+:yfnfO{ z+sf nfu]sf] cj:yfdf tTsfn .

392
 -ª_ a}+s tyf ljQLo ;+:yfn] hf]lvd d'NofÍgsf] cfwf/df hf]lvddf cfwfl/t k|0ffnL adf]lhd pRr
hf]lvddf /x]sf u|fxsx?sf] ljj/0f cBfjlws ug]{] ;+oGq :yflkt ug'{ kg]{5 .
-#_ a}+s tyf ljQLo ;+:yfsf] s'g} kbflwsf/L jf sd{rf/Ln] u|fxssf] af/]df k|ToIf jf ck|ToIf, cf}krfl/s
jf cgf}krfl/s ?kdf k|fKt u/]sf] ;"rgfsf] ljZn]if0f u/L u|fxs klxrfgnfO{ cBfjlws ug]{ Joj:yf
ldnfpg' kg]{5 .
-$_ u|fxs klxrfg cBfjlws ubf{ cfkm";Fu ePsf] k"j{ ;"rgf jf sfuhft jfx]s kl/jt{g ePsf], x'g ;Sg]
/ gofF ljj/0f tyf sfuhft dfq ;DalGwt u|fxs;Fu dfu ug'{ kg]{5 . ;fy}, u|fxs :jo+ pkl:yt eO{
pknAw u/fpg'kg]{ jf cBfjlws u/fpg' kg]{ ljj/0f afx]s cGo ljj/0fx? a}+s tyf ljQLo ;+:yfn]
cGo pko'Qm dfWodaf6 lng ;Sg]5g\ .
-%_ u|fxssf] ljj/0f cBfjlws ubf{ ljQLo hfgsf/L OsfO{nfO{ lbg'kg]{ Go"gtd ;"rgf jf hfgsf/L lng'
kg]{5 .
-^_ u|fxs klxrfg cBfjlws ug]{ qmddf oyf;Dej k|of; ubf{ ;d]t ;Dks{ x'g g;s]sf u|fxssf] 5'§}
ljj/0f tof/ ug'{ kg]{5 .
-&_ s'g} JolQm jf ;+:yfsf] k|ydk6s vftf vf]Nbf dfu ul/Psf ;Dk"0f{ ljj/0fx? ;lxt ;+:yfsf] xsdf
kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ul/Psf] ljQLo ljj/0f k|To]s k6s u|fxs klxrfg ubf{ ;DalGwt
u|fxssf] hf]lvdsf] cfwf/df dfq dfu ug]]{ u/L u|fxs klxrfg ;DaGwL Joj:yfsf] sfof{Gjog ug'{kg]{5 .
-*_ u|fxs tyf jf:tljs wGfLsf] klxrfg ubf{ a}+s tyf ljQLo ;+:yfn] clgjfo{ ?kdf hf]lvddf cfwfl/t
u|fxs klxrfg k|s[of cjnDag ug'{ kg]{5 . ;a} ju{sf u|fxs tyf jf:tljs wgLsf] klxrfg ug{,
cBfjlws ug{ / yk hfgsf/L dfu ug{ Pp6} ljlw tyf k|s[of cjnDag gu/L ;DalGwt u|fxs,
sf/f]jf/, :yfg / ;]jfsf] k|s[lt cg';f/ hf]lvd cg'dfg u/L ;f]sf]] cfwf/df ug'{kg]{5 .
-(_ u|fxs tyf jf:tljs wgLsf] klxrfg Pj+ cBfjlws ug]{ sfo{nfO{ a}+s tyf ljQLo ;+:yfn] cfgf] gLlt
tyf sfo{s|dsf] d'Vo sfo{of]hgfdf ;dfj]z u/L ;f]sf] lgoldt ?kdf cg'udg ug]{ Joj:yf ug'{kg]{5 .
(= hf]lvd Joj:yfkg ;DaGwdf M
-!_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] P]gsf] bkmf &3= adf]lhd hf]lvdsf] klxrfg, d"NofÍg tyf
Joj:yfkg ubf{ b]xfo adf]lhdsf ljifonfO{ ;d]t cfwf/ lng' kg]{5 .
-s_ d'n'ssf] /fli6«o tyf If]qut hf]lvd d"NofÍg ;DaGwL k|ltj]bg,
-v_ AML/CFT sf] ;DaGwdf s'g} k|ltli7t cGt/f{li6«o ;+:yfn] u/]sf] cWoog tyf cg';Gwfgsf]
k|ltj]bg,
-u_ Joj;flos ;DaGw, sf/f]jf/sf] ;Ldf / k|s[lt .
3_ u|fxs klxrfg;Fu ;DalGwt ljj/0f PsLs[t ¿kdf ljB'tLo dfWoddf /fvL hf]lvd ;fk]If x'g]
u/L cBfjlws u/] gu/]sf] lglZrt ug]{ .
-ª_ u|fxs klxrfg ubf{ u|fxs PsLs[t klxrfg k4lt cjnDag u/] gu/]sf] ;'lglZrt ug]{ . km/s
km/s ;]jf ;'ljwf lng] u|fxssf] cfjZostf cg';f/sf] yk ljj/0f;d]t Ps} 7fFpdf yk ug{
;lsg] u/L cfjZos Joj:yf ug]{ .
-@_ pka'Fbf g+=-!_ adf]lhd klxrfg ul/Psf] hf]lvdnfO{ pRr tyf Go"g hf]lvddf juL{s/0f ug'{ kg]{5 .
;DalGwt a}+s jf ljQLo ;+:yfn] cfjZostf cg';f/ hf]lvdsf] ;dLIffsf] cfwf/df yk juL{s/0f ug{
;Sg]5g\ .
-#_ k|To]s cfly{s jif{sf] klxnf] qodf; leq AML/CFT ;DaGwL hf]lvdsf] ljZn]if0f cBfjlws u/L ;f]xL
adf]lhd gLlt tyf sfo{ljlwdf cfjZos kl/dfh{g ug'{ kg]{5 . ;fy}, ;+:yfn] hf]lvdsf] d"NofÍg u/]sf]
/ pQm d"NofÍg hf]lvd adf]lhd eP÷gePsf] olsg u/L k|ltj]bg tof/ ug{' kg]{5 .
-$_ hf]lvd d"NofÍg tyf ;dLIff ;DaGwL k|ltj]bg cg';"rL !(=$ df tf]lsPsf] 9fFrfdf q}df; ;dfKt
ePsf] ldltn] !% lbgleq o; a}+s tyf ljQLo hfgsf/L O{sfO{df k]z ug'{ kg]{5 .
-%_ cfGtl/s tyf afÅo n]vfk/LIfsn] AML/CFT k|0ffnL hf]lvdsf cfwf/df :jrflnt eP gePsf]
cg'udg ug]{ / To:tf] cg'udgdf nlIft ljQLo sf/afxL, pRr kb:y JolQm, pRr hf]lvd /x]sf]

393
 d'n's, If]q tyf pRr hf]lvdo'Qm pTkfbg, pks/0f, ;]jf tyf sf/f]jf/sf] cg'udg x'g] Joj:yf eP
gePsf] ;'lglZrt ug]{ .
-^_ a}+s tyf ljQLo ;+:yfn] k|ltj]bg jf ;"rgf lbgsf nflu pko{'Qm ;"rgf k|ljlw k|0ffnL / ;f] ;DaGwL
sfo{ljlw th{'df u/L ;dod} u'0f:t/Lo k|ltj]bg k]; ug]{ Joj:yf lglZrt ug]{ .
-&_ a}+s tyf ljQLo ;+:yfn] dflysf] a'+bf g++ % adf]lhdsf] hf]lvd d'NofÍg k|ltj]bg ;DalGwt ;'kl/j]If]0f
ljefudf cfly{s jif{ ;dfKt ePsf] klxnf] qodf;leq clgjfo{ ?kdf k]z ug'{ kg]{5 .
!)= k|ljlwut klxrfg tyf ;"rgf ;+sngsf] k|0ffnLut Joj:yf ;DaGwdfM
u|fxs tyf jf:tljs wgL nufotsf JolQmsf] cfwf/e"t ;"rgf tyf sfuhft ;lxtsf cGo ljj/0f
hf]lvdsf cfwf/df lgoldt ?kdf ljB'tLo k|ljlwsf] k|of]u u/L cBfjlws ug'{ kg]{5 / ;f] sfo{sf nflu
;"rgf k|ljlw kf]6{n ljsf; u/L sfof{Gjog ug'{kg]{5 .
!!= ljB'tLo dfWodaf6 ;"rgf lbg]M
a}+s tyf ljQLo ;+:yfn] ljQLo hfgsf/L OsfO{df k]z ug'{kg]{ ;Ldf tyf z+sf:kb sf/f]jf/÷s[ofsnfksf]
k|ltj]bgnfO{ ljB'tLo dfWodaf6 k]z ug{sf nflu ;"rs ;+:yfsf] sf]/ a}lsË l;:6d jf cGo ljB'tLo
dfWoddf u|fxssf ljj/0f ;dod} cBfjlws u/L lgodfjnLsf] lgod !$ cg';f/ b]xfoadf]lhd k]z ug'{
kg]{5 .
-s_ æsÆ ju{sf Af}sx?n] @)&^ ;fn df3 ! ut] b]lv clgjfo{ ?kdf ljB'tLo dfWod -goAML-Production
Live Environment_ jf6 z+sf:kb / ;Ldf sf/f]af/ ;DaGwL k|ltj]bg k]z ug'{ kg]{5 .

-v_ ævÆ / æuÆ sf ljQLo ;+:yfn] @)&& ;fn c;f/ d;fGt;Dd k/LIf0fsf] ?kdf ljB'TfLo dfWoddf -
goAML Test Environment_ / tt\kZrft k"0f{?kdf ljB'TfLo dfWod -goAML Production Environment_ dfkm{t
k|ltj]bgx? k]z ug'{ kg]{5 .
!@= jfo/ :yfgfGt/0f ;DaGwdf M
-!_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] P]gsf] bkmf &7= adf]lhd jfo/ :yfgfGt/0f ;DaGwL sfo{
ug'{ kg]{5 . t/, cfjZos ljj/0fx? gv'n]sf] s'g} jfo/ :yfgfGt/0f z+sf:kb nfu]df To:tf] jfo/
:yfgfGt/0fnfO{ c:jLsf/ jf :ylut u/L tTsfn ;DalGwt lgsfodf hfgsf/L u/fpg' kg]{5 .
-@_ u|fxsn] cGt/f{li6«o jfo/ 6«fG;km/ jfkt /sd k|fKt ug{ pknAw u/fPsf] ljj/0f :yfgLo jfo/
:yfgfGt/0f;Fu ;DalGwt b]lvPdf ;DalGwt a}+s jf ljQLo ;+:yfn] :yfgLo jfo/ :yfgfGt/0f dfkm{t\
/sd k7fpg] JolQm jf ;+:yfsf] ljj/0f tof/ ug'{ kg]{5 . ;fy}, Pp6} JolQm jf ;+:yfn] o; k|s[ltsf]
sfo{ u|fxs klxrfg ljj/0f;Fu d]n gvfg] u/L k6s k6s u/]sf] kfOPdf ljQLo hfgsf/L OsfO{nfO{
hfgsf/L u/fpg' kg]{5 .
-#_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf] ;Ldfkf/ s/]:kf]l08Ë a}lsË ;DaGw hf]lvd/lxt agfO{
sf/f]af/ ;'rf? ug{ s/]:kf]l08Ë a}lsË ;DaGwL cGo /fli6«o tyf cGt/f{li6«o d"No / dfGotfx? ;d]t
k"/f ug'{kg]{5 .
!#= ;Ldfkf/ s/]:kf]l08Ë a}lsË ;DaGw ;DaGwdf M
-!_ ;Ldfkf/ s/]:kf]l08Ë a}lsË ;DaGw sfod ubf{ tyf sf/f]af/ ubf{ P]gsf] bkmf &8= adf]lhdsf]
pkfox? cjnDag ug'{ kg]{5 .
-@_ ;Ldfkf/ s/]:kf]l08Ë a}lsË ;DaGw tyf sf/f]af/sf] ;do ;dodf ;dLIff ug'{ kg]{5 . ;f] ;dLIffaf6
s/]:kf]l08Ë a}+sn] AML/CFT Measures sf] kl/kfngf u/] gu/]sf] olsg ug'{ kg]{5 / s/]:kf]l08Ë a}+sn]
AML/CFT Measures sf] kl/kfngf u/]sf] gkfOPdf ;f] a}+s;Fusf] ;DaGw cGTo ug'{ kg]{5 .

!$= lg/Gt/ cg'udg ;DaGwdf M

-!_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] P]gsf] bkmf &em= adf]lhd lg/Gt/ cg'udg -Ongoing Due
Deligence_ ug'{ kg]{5 .

394
 -@_ cfkm"n] hf/L u/]sf ljB'tLo pks/0f jf sf8{sf] ljb]zdf ePsf] k|of]u u|fxsn] cfkm'nfO{ lbPsf]
hfgsf/L jf p2]Zo cg'?k eP÷gePsf] / ljb]zL a}+s jf ljQLo ;+:yfn] hf/L u/]sf] ljB'tLo pks/0f
jf sfo{sf] k|of]u cfkm\gf] ;+oGq dfkm{t\ ePsf] k|of]usf] ;d]t lg/Gt/ cg'\udg ug'{ kg]{5 . o;/L
cg'udg ubf{ z+sf:kb b]lvPdf To:tf] ljB'tLo pks/0f jf sf8{sf] k|of]udf /f]s nufO{ ljQLo
hfgsf/L OsfO{ nufot ;DalGwt cGo lgsfodf tTsfn hfgsf/L u/fpg' kg]{5 .
!%= ;Ldf sf/f]af/ ;DaGwdf M
-!_ a}+s tyf ljQLo ;+:yfn] s'g} JolQm jf ;+:yfn] P]gsf] bkmf !)s= adf]lhd b]xfosf ;Ldf -Threshold_
eGbf a9L :jb]zL jf ljb]zL d'b|fsf] sf/f]af/ u/]df To:tf] sf/f]af/sf] ljj/0f sf/f]af/ ePsf] ldltn]
!% lbgleq cg';"rL !(=@ df tf]lsPsf] 9fFrfdf ljQLo hfgsf/L OsfO{df pknAw u/fpg' kg]{5 /
b]xfosf sf/f]af/sf nflu 5'§f 5'§} TTR (Threshhold Transaction Reporting) k]z ug'{ kg]{5 .
-s_ Ps} k6s jf k6s k6s u/L Ps lbgdf s'g} vftfdf ul/Psf] ?=!) nfveGbf a9L /sdsf] gub
hDdf sf/f]af/ jf, Ps} k6s jf k6s k6s u/L Ps lbgdf s'g} vftfaf6 u/]sf] ?=!) nfveGbf
a9L /sdsf] gub vr{ sf/f]af/,
-v_ s'g} u|fxsnfO{ Ps} k6s jf k6s k6s u/L Ps lbgdf u/]sf] ?= !) nfveGbf a9L /sd a/fa/
g]kfnsf] ;Ldf jf/kf/ x'g] u/L u/]sf] ljB'tLo jf cGo :yfgfGt/0f,
-u_ s'g} u|fxsn] Ps} k6s jf k6s k6s u/L Ps lbgdf u/]sf] ?= % nfv eGbfj9L /sdsf] gubdf
;6xL ul/Psf] ljb]zL d'b|f sf/f]af/ .
-gf]6M–o; ;DaGwdf yk :ki6 TTR Guideline df pNn]v ePcg';f/ x'g]5 ._
-@_ ?=!) nfv jf ;f] eGbf a9Lsf] lgIf]k :jLsf/ ubf{ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] /sdsf]
;|f]t u|fxsnfO{ pNn]v ug{ nufpg' kg]{5 .
-#_ o; a'Fbfdf h'g;'s} s'/f n]lvPsf] eP tfklg Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] b]xfosf
;/sf/L sfof{no, ;+:yf tyf JolQmx?n] u/]sf] sf/f]af/sf] ljj/0f ljQLo hfgsf/L OsfO{df k7fpg
cfjZos x'g] 5}g . t/, 5'6 lbOPsf pQm sf/f]jf/x?sf] xsdf z+sf:kb sf/f]jf/sf] klxrfg ug{ / ;f]
adf]lhdsf] ljj/0f tof/ u/L ljQLo hfgsf/L OsfO{df k7fpg 5'6 lbPsf] dflgg] 5}g .
-s_ g]kfn ;/sf/ jf g]kfn ;/sf/ cGtu{tsf] sfof{no jf lgsfon] u/]sf] sf/f]af/,
-v_ ljz]if P]g cGtu{t :yflkt lgsfon] u/]sf] sf/f]af/,
-u_ ;+:yfn] ;+:yfut ?kdf cfkm}+ jf cGo Ohfhtkqk|fKt a}+s ljQLo ;+:yf jf ;/sf/L lgsfo;Fu
u/]sf] sf/f]af/,
-3_ klAns lnld6]8 sDkgLn] cGo klAns sDkgL, ;/sf/L jf cw{ ;/sf/L sfof{no, ;+3, ;+:yf,
sDkgL jf lgsfo, ljz]if sfg'g adf]lhd :yflkt lgsfo;Fu u/]sf] sf/f]af/,
-ª_ k'g/aL{df Joj;fosf] sfd sf/f]af/ ubf{ aLdf sDkgLn] u/]sf] sf/f]af/,
-r_ s'g} Ohfhtkqk|fKt a}+s jf ljQLo ;+:yfn] cfgf] u|fxsnfO{ k|rlnt sfg'g adf]lhd shf{
;fk6L jf ;'lawf k|bfg u/]sf] sf/f]af/,
-5_ ;+o'Qm /fi6« ;+3, ;f] cGt{utsf sfof{no tyf o;sf lalzi6Ls[t lgsfo / cGt/f{li6«o ;+:yfx?n]
u/]sf] sf/f]af/,
-h_ s'g} a}+s tyf ljQLo ;+:yfn] cfgf sd{rf/LnfO{ lbPsf] ;]jf ;'lawf jfktsf] sf/]fjf/, /
-em_ a}+s tyf ljQLo ;+:yfx?n] hf/L u/]sf] r]sdfkm{t s'g} Ps a}+s jf ljQLo ;+:yfdf /x]sf]
vftfaf6 csf]{ a}+s jf ljQLo ;+:yfdf /x]sf] vftfdf g]kfnleq /sd 6«fG;km/ -gubdf afx]s_
ePsf] sf/f]af/ .
!^= z+sf:kb sf/f]af/ ;DaGwdf M
-!_ P]gsf] bkmf &9= sf] pkbkmf -!_ df pNn]lvt vf; sf/f]af/sf ;DaGwdf z+sf:kb sf/f]af/ klxrfg
ug]{] k|0ffnLsf] ljsf; ug'{ kg]{5 .

395
 -@_ P]gsf] bkmf &w= adf]lhdsf] cj:yfx? ljBdfg ePdf z+sf:kb sf/f]af/ ;DaGwL k|ltj]bg o;}
lgb]{zgsf] cg';"rL !(=# adf]lhdsf] 9fFrfdf tof/ u/L # lbgleq ljQLo hfsf/L OsfO{ ;dIf k]z ug'{
kg]{5 . ;f] k|ltj]bg tof/ ubf{ ljQLo hfgsf/L OsfO{n] hf/L u/]sf] dfkb08x?nfO{ cfwf/ dfGg' kg]{5 .
-#_ cg';Gwfg ug]{ lgsfox?af6 cg';Gwfgsf l;nl;nfdf s'g} JolQm jf ;+:yfsf] ljj/0f jf ;"rgf dfu
u/]sf] cj:yfdf z+sf:kb b]lvg] gofF tYo jf ljifo hfgsf/Ldf cfPsf] cj:yfdf afx]s ljQLo
hfgsf/L OsfO{nfO{ ;"lrt ug{ cfjZos x'g] 5}g . t/, To:tf JolQm jf ;+:yf tyf ;f] sf] sf/f]af/
;DaGwL ljj/0f dfu ul/Psf] cj:yfdf pknAw u/fpg ;Sg] u/L tof/ u/L /fVg' kg]{5 .
-$_ z+sf:kb sf/f]jf/sf] klxrfg, k|ltj]bg nufotsf Joj:yf cjnDag ubf{ hf]lvdsf] d"NofÍGf, u|fxs
klxrfg, sf/f]jf/ / hf]lvddf cfwfl/t k|0ffnLsf] cfwf/df ug'{ kb{5 .
!&= ;"rgfsf] uf]Kotf ;DaGwdf M
;+:yfsf kbflwsf/L tyf sd{rf/Lx?n] P]g, lgodfjnL tyf o; lgb]{zg adf]lhd tof/ ul/Psf k|ltj]bg,
sfuhft, clen]v, ljj/0f, ;"rgf jf hfgsf/L u|fxs jf cGo s'g} JolQmnfO{ hfgsf/L lbg' x'Fb}g . s;}n]
u|fxs jf cGo s'g} JolQmnfO{ s'g} k|ltj]bg, sfuhft, clen]v, ljj/0f, ;"rgf jf hfgsf/L pknAw u/fPsf]
kfOPdf P]gsf] bkmf #& adf]lhd arfpm x'g] cj:yfdf afx]s cGo cj:yfdf bkmf $$s= adf]lhd ;hfo
x'g]5 .
!*= cfGtl/s lgoGq0f ;DaGwdf M
-!_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf] ;+rfns ;ldltn] P]g, lgodfjnL / o; lgb]{zgsf] kfngf
x'g] u/L cfjZos cfGtl/s gLlt, sfo{ljlw jf lgoGq0f k|0ffnLsf] th'{df u/L nfu" ug'{ kg]{5 .
-@_ P]gsf] bkmf &t= sf] pkbkmf -#_ adf]lhd P]g, lgodfjnL / o; lgb]{zg adf]lhdsf] bfloTj lg/Gt/
?kdf k"/f ug{ Joj:yfkg :t/sf] sfof{Gjog clwsf/L lgo'Qm u/L lghsf] gfd, 7]ufgf, of]Uotf, ;Dks{
gDa/, Od]n nufotsf ljj/0f ljQLo hfgsf/L OsfO{ ;dIf k]z ug'{ kg]{5 . ;fy}, sfof{Gjog clwsf/L
kl/jt{g ePdf jf lghsf] ljj/0fdf kl/jt{g ePdf ;f] sf] ;d]t hfgsf/L k7fpg' kg]{5 .
-#_ pka'Fbf g+=@ adf]lhd lgo'Qm sfof{Gjog clwsf/Lsf] sfd, st{Jo tyf clwsf/ P]gsf] bkmf &t= sf]
pkbkmf -$_ adf]lhdsf] cltl/Qm b]xfo adf]lhd ;d]t x'g] u/L tf]Sg' kg]{5 .
-s_ P]g, lgodfjnL / o; lgb]{zg adf]lhdsf] sfo{ k|efjsf/L jgfpg Focal Point sf] ?kdf sfd
ug]{,
-v_ P]g, lgodfjnL / o; lgb]{zg adf]lhdsf] sfo{ k|efjsf/L ?kdf ug{ gLlt, sfo{ljlw / k|0ffnL
d:of}bf th'{df u/L k]z ug]{,
-u_ ljefu, kbflwsf/L tyf sd{rf/Ljf6 P]g, lgodfjnL / o; lgb]{zg adf]lhd k|fKt c:jefljs jf
z+sf:kb sf/f]jf/ ;DjGwL ;"rgf ljZn]if0f tyf hfFra'em ug]{,
-3_ cfkm\gf] sfo{ ;Dkfbg ug{ cGo ljefu jf kbflwsf/L;Fu ljz]if1 ;]jf lng jf cfjZos h'g;'s}
sfuhft, ljj/0f jf ;"rgf lgjf{w ?kdf h'g;'s} jvt k|fKt ug{ ;Sg],
-ª_ P]g, lgodfjnL tyf o; lgb]{zg adf]lhdsf] ljifo sfof{Gjog eP gePsf] cg'udg u/L
k|ltj]bg k]z ug]{,
-$_ a}+s tyf ljQLo ;+:yfn] Joj:yfksLo txsf] cg'kfngf clwsf/L k|d'v (Compliance Officer) /xg]
u/L Ps cnUu} AML/CFT ljefu÷OsfO{ v8f ug'{ kg]{5 .
-%_ sfof{Gjog clwsf/Ln] P]g, lgodfjnL tyf o; lgb]{zg adf]lhdsf] ljifo sfof{Gjog ug]{ l;nl;nfdf
dfu u/]sf] cfjZos ;"rgf, hfgsf/L, sfuhft, clen]v jf ljj/0f pknAw gug]{ ;DalGwt a}+s jf
ljQLo ;+:yfsf kbflwsf/L jf sd{rf/LnfO{ ljefuLo sf/jfxLsf] l;kmfl/; ug'{ kg]{5 / ;f] l;kmfl/;
adf]lhd ;DalGwt a}+s jf ljQLo ;+:yfn] sf/afxL ug'{ kg]{5 . o;/L ul/Psf] sf/afxLsf] hfgsf/L
ljQLo hfgsf/L OsfO{nfO{ u/fpg' kg]{5 .
-^_ a}+s tyf ljQLo ;+:yfsf] AML/CFT ;ldltn] lgb]{zg g+ ^ df ;ldltnfO{ tf]lsPsf] sfo{If]q cg';f/
sDtLdf tLg dlxgfdf Ps k6s P]g, lgodfjnL / o; lgb]{zg adf]lhd eP÷u/]sf sfd sf/jfxLsf]

396
 k|ltj]bg ;~rfns ;ldltdf k]z ug'{ kg]{5 . pQm k|ltj]bgsf ;DaGwdf hf]lvd Joj:yfkg ;ldlt /
;~rfns ;ldltn] cfjZos ;dLIff u/L pko'Qm lg0f{o ug'{ kg]{5 .
-&_ P]g, lgodfjnL / o; lgb]{zgsf] kfngf k|efjsf/L Pj+ kl/0ffdd'vL agfpgsf nflu Ohfhtkqk|fKt
a}+s tyf ljQLo ;+:yfn] cfkm\gf] ;]o/wgL, ;~rfns ;ldltsf ;b:ox? tyf pRr Joj:yfkg /
sd{rf/Lx?nfO{ b]xfo adf]lhd x'g] u/L ;+:yfut Ifdtf clej[l4 sfo{qmddf ;xefuL u/fpg] Joj:yf
ldnfpg' kg]{5 .
-s_ ;+:yfsf] r'Qmf k'FhLsf] b'O{ k|ltzt jf ;f] eGbf j9L ;]o/ :jfldTj ePsf ;]o/wgL, ;~rfns
;ldltsf ;b:ox? tyf pRr Jo:yfkgnfO{ o; ljifosf] ufDeLo{tfsf af/]df 1fg cfbfgk|bfg
(Knowledge Sharing) sfo{qmd ;~rfng ug]{ .

-v_ sd{rf/Lsf] xsdf Ifdtf clej[l4sf nflu lgoldt ?kn] 1fg k|bfg ug]{ sfo{qmddf ;xefuL
u/fpg] .
-u_ sfof{Gjog clwsf/L / AML/CFT Unit sf] sfo{df k|ToIf tyf lgoldt ?kdf ;+nUg cGo
sd{rf/Lx?nfO{ AML/CFT ;DaGwL laifodf pko'Qm :jb]zL tyf j}b]lzs tflnd sfo{qmddf
;xefuL u/fpg] .
-*_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] /fli6«o tyf cGt/f{li6«o hf]lvdsf] cfwf/df cfgf] ;+:yfsf]
sfdsf/jfxL, sfo{ k|s[lt / u|fxs ;]jfsf] cfwf/df z+sf:kb sf/f]jf/sf] klxrfg ;DaGwdf lj:t[t
dfu{bz{g tof/ u/L nfu' ug]{ / ;fdlos ?kdf cBfjlws ug'{ kg]{5 .
-(_ a}+s tyf ljQLo ;+:yfsf] gLlt / sfo{ljlwdf cftª\sjfbL lqmofsnfk tyf cfdljgfzsf/L
xftxltof/sf] lgdf{0f tyf lj:tf/df ljQLo nufgL lgoGq0f ;DaGwL k|fjwfg /fVg' kg]{5 . ;fy},
;+:yfn] cftª\sjfbL lqmofsnfk / cfdljgfzsf/L xftxltof/ lgdf{0f tyf lj:tf/df ljQLo
nufgL;Fu ;DalGwt ljifox¿sf] klxrfg, cg'udg tyf k|ltj]bgsf nflu cfjZos ;+oGqsf]
lasf; ug'{ kg]{5 .
!(= clen]v Joj:yfkg ;DaGwdf M
Ohfhtkqk|fKt ;+:yfn] P]gsf] bkmf &b= / lgodfjnLsf] lgod !@ adf]lhd tof/ ePsf ljj/0f, ;"rL,
hfgsf/L, k|ltj]bg, clen]v, ;"rgfx? kfFr jif{;Dd ;'/lIft /fVg' kg]{5 . ;fy}, pk/f]Qm ljj/0fx? cfjZos
k/]sf] jvt tTsfn pknAw u/fpg ;lsg] u/L ljB'tLo dfWoddf ;d]t clen]v /fVg' kg]{5 . o;/L /fv]sf]
clen]v sfg'gL sf/afxLsf] l;nl;nfdf k|df0f :j?k k|of]u ug{ ;lsg] u/L b'?:t /fVg' kg]{5 .
@)= sf/afxL tyf ;hfo ;DaGwdf M
-!_ P]g, lgodfjnL tyf o; lgb]{zgsf] Joj:yfsf] k|efjsf/L sfof{Gjog gug]{ Ohfhtkqk|fKt a}+s tyf
ljQLo ;+:yf / To:tf] a}+s tyf ljQLo ;+:yfsf sd{rf/L tyf kbflwsf/LnfO{ P]g adf]lhdsf] sf/afxL
x'g]5 .
-@_ pka'Fbf g+= ! adf]lhd sf/jfxL ubf{ P]g, lgodfjnL tyf lgb]{zgsf] kfngf gePsf] cj:yf,
pNn3+gsf] dfqf / ;f] af6 kg{ ;Sg] k|0ffnLut k|efj nufotsf ljifosf] ufDeLo{tfsf cfwf/df o;
a}+sn] b]xfo adf]lhdsf] sf/afxLx? ug{ ;Sg]5 .
qm=;+= kfngf gePsf] Joj:yf sf/jfxL

! gLlt tyf sfo{ljlw gePdf  klxnf] k6ssf nflu :ki6Ls/0f ;f]lwg] .

@ u|fxs klxrfg ;DaGwL Joj:yf
sfof{Gjog gePdf
# HffgLa'emL a]gfdL jf sfNklgs
 bf];|f] k6sb]lv ?= !) nfv jf ufDeLo{tfsf] cfwf/df
?= % s/f]8;Dd hl/jfgf ug]{ .
 klxnf] k6ssf nflu :ki6Ls/0f ;f]lwg] .
 bf];|f] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
 t]>f] k6sb]lv ?= %) nfv jf ufDeLo{/tf cg';f/
yk hl/jfgf ug]{ .
 ?= %) nfv jf ufDeLo{/tf cg';f/ yk hl/jfgf ug]{

397
qm=;+= kfngf gePsf] Joj:yf sf/jfxL

gfddf sf/f]af/ u/]sf] kfOPdf .

$ P]gsf] kl/R5]b ^v sf] Joj:yf  klxnf] k6ssf nflu ?= @) nfv hl/jfgf ug]{ .
kfngf ePsf] gkfOPdf  bf];|f] k6ssf nflu ?= %) nfv hl/jfgf ug]{ .
 t]>f] k6sb]lv ?= @ s/f]8 jf ufDeLo{tf cg';f/
?= % s/f]8;Dd hl/jfgf ug]{ .
 k6s k6s k|0ffnLut ;d:of ePdf sf/f]af/ jf
Aoj;fodf cf+lzs jf k"0f{ /f]s nufpg] jf Ohfhtkq
lgnDjg jf vf/]h ug]{ ;Ddsf] sf/afxL ug]{ .
% pRrkb:y AolStsf] klxrfg x'g]  klxnf] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
k|0ffnLsf] Joj:yf gePdf  bf];|f] k6ssf nflu ?= @) nfv hl/jfgf ug]{ .
 t];|]f k6sb]lv ?= ! s/f]8 jf ufDeLo{tf cg';f/ ?= %
s/f]8;Dd hl/jfgf ug]{ .
^ jf:tljs wgLsf] klxrfg ug]{,  klxnf] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
j[xt u|fxs klxrfg ug]{ tyf  bf];|f] k6ssf nflu ?= @) nfv hl/jfgf ug]{ .
u|fxs klxrfg cBfjlws ug]{
Joj:yf gePdf  t];|f] k6sb]lv ?= ! s/f]8 jf ufDeLo{tf cg';f/ ?= %
s/f]8;Dd hl/jfgf ug]{ .
& hf]lvd Joj:yfkg ;ldltn]  ?= !) nfv jf ufDeLo{tf cg';f/ yk hl/jfgf ug]{ .
tf]lsP adf]lhd sfo{ u/]sf]
gkfOPdf
* jfo/ 6«fG;km/ / /]ld6fG; ubf{  ?= !) nfv jf sf/f]jf/ /sd h'g a9L x'G5 ;f]
u|fxssf] klxrfg x'g g;s]df a/fa/ jf ufDeLo{tf cg';f/ yk hl/jfgf ug]{ .
( jfo/ 6«fG;km/ / /]ld6fG; ubf{  ?= @) nfv jf sf/f]jf/ /sd h'g j9L x'G5 ;f]
jf:tljs wgLsf] klxrfg x'g a/fa/ jf ufDeLo{tf cg';f/ yk .
g;s]df
!) o; lgb]{zg adf]lhd AML/CFT  ?= !) nfv jf sf/f]jf/ /sd h'g j9L x'G5 ;f]
sf ljlw (Measures) nfO{ a/fa/ jf ufDeLo{tf cg';f/ yk hl/jfgf ug]{ .
?h'÷olsg gu/L s/]:kf]08]G6
a}lsË ;DaGwL sf/f]jf/ u/]df
!! lg/Gt/ cg'udg ;DjGwL  klxnf] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
Joj:yf gePdf  bf];|f] k6sb]lv ?= @) nfv jf ufDeLo{tf cg';f/ yk
hl/jfgf ug]{ .
!@ ;LDff sf/f]af/sf] ljj/0f ljQLo  klxnf] k6ssf nflu ?= @) nfv hl/jfgf ug]{ .
hfgsf/L OsfO{df tf]lsPsf]  bf];|f] k6ssf nflu ?= %) nfv hl/jfgf ug]{ .
;dodf k]z gu/]df
 t];|f] k6sb]lv ?= ! s/f]8 jf ufDeLo{tf cg';f/ ?= %
s/f]8;Dd hl/jfgf ug]{ .
!# z+sf:kb sf/f]af/sf] klxrfg ug]{  klxnf] k6ssf nflu ?= @) nfv hl/jfgf ug]{ .
;+oGq÷k|0ffnL gePdf tyf  bf];|f] k6ssf nflu ?= %) nfv hl/jfgf ug]{ .
z+sf:kb sf/f]jf/ k|ltj]bg
tf]lsPsf] 9fFrf / ;dodf k]z  t];|f] k6sb]lv ?= ! s/f]8 jf ufDeLo{tf cg';f/ ?= %
gu/]df s/f]8;Dd hl/jfgf ug]{ .
!$ sfof{Gjog clwsf/Lsf] Joj:yf  ?= @) nfv hl/jfgf ug]{ .
gu/]df
!% hf]lvd Joj:yfkg ;ldltn] k]z  klxnf] k6ssf nflu :ki6Ls/0f ;f]lwg] .
ug'{kg]{ k|ltj]bg ;dodf k]z

398
 qm=;+= kfngf gePsf] Joj:yf sf/jfxL

gu/]df tyf ;+rfns ;ldltn]  bf];|f] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
ug'{kg]{ ;dLIff gu/]df  t]>f] k6sb]lv ?= %) nfv jf ufDeLo{/tf cg';f/
yk hl/jfgf ug]{ .
!^ ;+:yfut tyf sd{rf/Lsf] Ifdtf  klxnf] k6ssf nflu :ki6Ls/0f ;f]lwg] .
clej[l4 gu/]df  bf];|f] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
 t]>f] k6sb]lv ?= @) nfv jf ufDeLo{/tf cg';f/
yk hl/jfgf ug]{ .
!& tf]lsPsf ljj/0fx?sf] clen]v  klxnf] k6ssf nflu :ki6Ls/0f ;f]lwg] .
g/flvPdf jf tf]lsPsf]  bf];|f] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
;do;Dd ;'/lIft g/flvPdf
 t]>f] k6sb]lv ?= @) nfv jf ufDeLo{/tf cg';f/
yk hl/jfgf ug]{ .

-#_ o; a'Fbf adf]lhd ul/g] sf/jfxL ck{ofKt ePsf] nfu]df a}+s tyf ljQLo ;+:yfnfO{ g]kfn /fi6« a}+s
P]g, @)%* / a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# adf]lhd o; a}+sn] yk sf/afxL ug{ ;Sg]5 .
-$_ a}+s tyf ljQLo ;+:yfnfO{ o; a'Fbf adf]lhd sf/jfxL jf ;hfo ePdf / To:tf] ;hfo pQm ;+:yfsf]
s'g} kbflwsf/L jf sd{rf/Lsf] sfd sf/jfxLsf] sf/0fn] ePsf] b]lvPdf To:tf] kbflwsf/L jf
sd{rf/LnfO{ ;DjlGWft a}+s tyf ljQLo ;+:yfn] k|rlnt sfg'g jf ;+:yfsf] ljlgodfjnL adf]lhd
sf/jfxL ug'{ kg]{5 .

@!= vf/]hL / jrfpm M

-!_ PsLs[t lgb]{zg, @)&% sf]] ;DklQ z"4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgjf/0f ;DaGwL
Joj:yf O=k|f= lgb]{zg g+= !(÷)&% af6 hf/L ul/Psf] lgb]{zg / ;f] kZrft ldlt @)&^ c;f]h
d;fGt;Dd hf/L ePsf o;};+u ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ P]g, lgodfjnL / o; lgb]{zgn] aGb]h nufPsf] cj:yfx?df afx]s pka'Fbf -!_ adf]lhd vf/]h ul/Psf]
lgb]{zg adf]lhd eP u/]sf ;Dk"0f{ sfd sf/afxLx? o;} lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

399
 cg';"rL – !(=!

u|fxs klxrfg tyf ;f]sf] ;Dk'i6L ubf{ lng' kg]{ sfuhft tyf ljj/0fx?

a}+s tyf ljQLo ;+:yfx?n] s'g} klg u|fxssf] vftf vf]Nbf u|fxssf] k|s[lt cg';f/ b]xfosf ljj/0f tyf sfuhftx?
lng' kg]{5 .

-s_ JolQmut vftf -g]kfnL gful/ssf] xsdf_

-!_ gfd, y/ lnË M
-@_ hGd ldlt M /fli6«otfM
-#_ :yfoL 7]ufgfM
lhNnf=============== g=kf=÷uf=kf================= j8f g+==== 6f]n÷ufFp===========3/ gDa/============
6]lnkmf]g g+==================df]jfOn g+=====================Od]n 7]ufgf======================
-$_ xfnsf] 7]ufgfM
lhNnf=============== g=kf=÷ uf=kf================== j8f g+==== 6f]n÷ufFp===========3/ gDa/============
6]lnkmf]g g+==================df]jfOn g+=====================Od]n 7]ufgf======================
-%_ b]xfo adf]lhdsf] Go"gtd Ps ljj/0f / ;f]sf] ;Dk'li6 ug]{ sfuhft
s= gful/stf
gful/stf g+===========hf/L ug]{ lhNnf================ hf/L ldlt================
v= /fxbfgL
/fxbfgL g+==============hf/L ug]{ lhNnf================ hf/L ldlt========== clGtd ldlt =====================
u= dtbftf kl/rokq
kl/rokq g+===========hf/L ug]{ lgsfo==================hf/L ldlt================
3= ;jf/Lrfns cg'dltkq
cg'dltkq g+=========hf/L ug]{ lgsfo===================hf/L ldlt========= clGtd ldlt ======================
-^_ gfjfnssf] xsdf
s= hGd btf{ k|df0fkq jf gfjfns kl/rokq
k|df0fkq÷kl/rokq g+=============== hf/L ug]{ lgsfo================== hf/L ldlt================
v= cleefjs jf ;+/Ifssf] gful/stf÷/fxbfgL÷dtbftf kl/rokq÷;jf/Lrfns cg'dltkq
gDa/=========== hf/L ug]{ lgsfo============== hf/L ldlt============= clGtd ldlt ================
-&_ gful/stf glnPsf] g]kfnL gful/ssf] xsdf
s= ufpFkflnsf jf dxf÷pkdxf÷gu/kflnsfsf] l;kmfl/;
l;kmfl/;÷rnfgL g+==================hf/L ug]{ lgsfo======================== hf/L ldlt================
-*_ :yfoL n]vf gDa/ -pknAw ePsf]÷cGo lgb]{zg adf]lhd cfjZos ePsf] xsdf dfq_M
-(_ cfdfafa' jf cfdf jf afa' dWo] s'g} Pssf] k"/f gfd
-gf]6M kl/jf/sf cGo ;b:ox? -h:t} klt÷klTg, afh], 5f]/f, 5f]/L, a'xf/L, bfO{, efO{, ljjflxt dlxnfsf]
xsdf ;;'/f÷;f;'_sf] ljj/0f a}+s tyf ljQLo ;+:yfn] cfjZos 7fg]sf] v08df lng ;Sg]5g\ ._
-!)_ ;+nUg /x]sf] k]zf÷Joj;foM
-;+:yfsf] gfd, 7]ufgf, ;Dks{ g+=, kb, cg'dflgt jflif{s cfDbfgL÷kfl/>lds tyf cGo ljj/0f_
-!!_ lgj]bsn] ;+nUg ug'kg]{ sfuhftx?M
-c_ gful/stf jf /fxbfgL jf dtbftf kl/rokq jf ;jf/L rfns cg'dltkq jf :yfoL n]vf
gDa/sf] k|df0fkq jf ;/sf/L, ;fj{hlgs ;+:yf tyf ;+ul7t ;+:yfsf g]kfnL sd{rf/Lsf] xsdf
lghsf] sd{rf/L kl/rokq jf g]kfn ;/sf/af6 cg'bfgk|fKt ljBfno, dxfljBfno tyf
ljZjljBfnosf sd{rf/L, lzIfs jf k|fWofkssf] xsdf lghsf] sd{rf/L÷lzIfs÷k|fWofks

400
 kl/rokqsf] 5ljlrq
-cf_ xfn;fn} lvlrPsf] kf;kf]6{ ;fOhsf] kmf]6f]
-!@_ ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .
:ki6Ls/0fM
-!_ 3/ g+=, 6]lnkmf]g g+=, df]jfOn g+=, Od]n 7]ufgf, /fxbfgL, k]zf Joj;fo, :yfoL n]vf gDa/ h:tf
ljj/0fx? gePsf lgj]bssf] xsdf To:tf ljj/0f pNn]v ug{ clgjfo{ x'g] 5}g . t/ ;f]
ljj/0fx? cfkm";Fu g/x]sf] Joxf]/f :j3f]if0ff u/fpg' kg]{5 .
-@_ o; lgb]{zg adf]lhd a[xt u|fxs klxrfg k4lt -ECDD_ ckgfpg' kg]{ u|fxsx?sf] xsdf eg]
Psf3/ kl/jf/sf ;b:ox?sf] gful/stf jf /fxbfgL jf dtbftf kl/ro–kq jf ;jf/L rfns
cg'dltkqsf] 5lalrq -gfjfnssf] xsdf kl/rokq_ lng' kg]{5 .
-#_ z/0ffyL{sf] xsdf gful/stfsf] ;§f g]kfn ;/sf/ jf cGo cflwsfl/s lgsfon] lbPsf] kl/ro–
kqsf] 5lalrqnfO{ cfwf/ lng ;lsg]5 .
-$_ gfjfnssf] ;+/Ifs eO{ vftf ;+rfng ul//x]sf] cj:yfdf ;f] gfjfns jflnu ePkl5 pQm
jflnus} sfuhft ;+nUg u/L jflnun] g} vftf ;+rfng ug'{kg]{5 .
-v_ ;fem]bf/L jf JolQmut kmd{sf] vftf
-!_ kmd{sf] gfd
-@_ /lhi6{8{ sfof{nosf] 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=, km\ofS;
g+=, Od]n, j]j;fO6_
-#_ Jofj;flos sfof{nosf] 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=,
km\ofS; g+=, Od]n, j]j;fO6_
-$_ btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt_, cg'dltkq jf Ohfhtkq / sf/f]af/
cg'dltkq jf gjLs/0fsf] k|df0fkq gDa/, hf/L ldlt, axfn /xg] cjlw / hf/L ug]{ lgsfo
-%_ :yfoL n]vf gDa/jf s/ k|of]hgsf] nflu ;/sf/L lgsfon] k|bfg u/]sf] To:t} k|sf/sf] k|df0fkq gDa/,
-^_ Joj;fo÷sf/f]af/sf] lsl;d
-&_ sfo{If]q
-*_ zfvf÷sfof{no ;+Vof / d'Vo–d'Vo zfvf÷sfof{nox? /x]sf] :yfg
-(_ jflif{s cg'dflgt sf/f]af/ /sd
-!) k|f]k|fO6/, ;fem]bf/ / vftf ;~rfnsx?sf] ljj/0f -kb, gfd, y/, klt÷klTg, afa', afh]sf] gfd, :yfoL
7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfOn g+=, Od]n 7]ufgf_
-!!_ k|f]k|fO6/, ;fem]bf/ / vftf ;~rfnsx?sf] kf;kf]6{ ;fO{hsf] kmf]6f] / gful/stf jf /fxbfgL jf dtbftf
kl/ro–kq jf ;jf/L rfns cg'dltkqsf] 5ljlrq
-!@_ kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f / n]vfk/LIf0f ug'{ gkg]{sf] xsdf ;DalGwt
;+:yfn] tof/ u/]sf] ljQLo ljj/0f .
-!#_ kl5Nnf] cfly{s jif{sf] s/r'Qmf k|df0fkq jf s/ bflvnf ljj/0f
-!$_ kmd{sf ;fem]bf/ aLr ePsf] sa'lnotgfdf
-!%_ ;fem]bf/ kmd{ eP cfly{s tyf k|zf;lgs sf/f]af/ ug]{ ;DaGwdf lbPsf] clVtof/gfdf
-!^_ ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .

-u_ sDkgLsf] vftf

-!_ sDkgLsf] gfd
-@_ /lhi6{8{ sfof{nosf] 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=, km\ofS;
g+=, Od]n, j]j;fO6_
-#_ Jofj;flos sfof{nosf] 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=,
km\ofS; g+=, Od]n, j]j;fO6_
-$_ btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt_, cg'dltkq jf Ohfhtkq / sf/f]af/

401
 cg'dltkq jf gjLs/0fsf] k|df0fkq gDa/, hf/L ldlt, axfn /xg] cjlw / hf/L ug]{ lgsfo
-%_ :yfoL n]vf gDa/jf s/ k|of]hgsf] nflu ;/sf/L lgsfon] k|bfg u/]sf] To:t} k|sf/sf] k|df0fkq gDa/,
-^_ Joj;fo÷sf/f]af/sf] lsl;d
-&_ sfo{If]q
-*_ zfvf÷sfof{no ;+Vof / d'Vo–d'Vo zfvf÷sfof{nox? /x]sf] :yfg
-(_ jflif{s cg'dflgt sf/f]af/ /sd
-!)_ ;~rfns, Joj:yfkg ;ldlt jf To:t} sfo{sf nflu u7g ePsf] cGo s'g} ;ldlt eP To;sf
kbflwsf/L, sfo{sf/L k|d'v, vftf ;~rfnsx? / pRr Joj:yfkssf] JolQmut ljj/0f -kb, gfd, y/,
klt÷klTg, afa', afh]sf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfOn g+=, Od]n 7]ufgf_
-!!_ bz k|ltzt jf ;f] eGbf a9L ;]o/ wf/0f ug]{ ;]o/wgLsf] JolQmut ljj/0f -gfd, y/, klt÷klTg, afa',
afh]sf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfOn g+=, Od]n 7]ufgf_
-!@_ ;~rfns, sfo{sf/L k|d'v / vftf ;~rfnsx?sf] kf;kf]6{ ;fO{hsf] kmf]6f] / gful/stf jf /fxbfgL jf
dtbftf kl/ro–kq jf ;jf/L rfns cg'dltkqsf] 5ljlrq .
-!#_ sDkgLsf] bz k|ltzt jf ;f] eGbf a9L ;]o/ :jfldTj wf/0f ug]{] sfg'gL JolQm -sDkgL, ;+:yf_ sf]
xsdf ;f] sfg'gL JolQmsf] bz k|ltzt jf ;f] eGbf a9L ;]o/ wf/0f ug]{ ;]o/wgLsf]JolQmut ljj/0f
-gfd, y/, klt÷klTg, afa', afh]sf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfOn g+=, Od]n
7]ufgf_
-!$_ kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f -u|fxsaf6 vftf vf]Nbfsf] jvt clgjfo{
?kdf lng'kg]{ / tt\ kZrft a}+s tyf ljQLo ;+:yfn] u|fxssf] hf]lvdsf] cfwf/df cfjZos 7fg]sf]
;dodf lng ;Sg]_
-!%_ kl5Nnf] cfly{s jif{sf] s/r'Qmf k|df0fkq jf s/ bflvnf ljj/0f -u|fxsaf6 vftf vf]Nbfsf] avt
clgjfo{ ?kdf lng'kg]{ / To; kZrft a+}s tyf ljQLo ;+:yfn] u|fxssf] hf]lvdsf] cfwf/df cfjZos
7fg]sf] ;dodf lng ;Sg]_
-!^_ ljb]zL sDkgLsf] ;xfos sDkgL ePdf ljb]zL d'Vo sDkgLsf] gfd / 7]ufgf
-!&_ ;+:yfkgf / u7g ;DaGwL k|df0fkq tyf sDkgLsf] k|aGwkq / lgodfjnL
-!*_ vftf vf]Ng] / vftf ;~rfng ug]{ ;DaGwdf ;~rfns ;ldltn] u/]sf] lg0f{o / clVtof/L
-!(_ ;~rfns ;ldltn] sfo{sf/L k|d'v / cGo clws[t sd{rf/LnfO{ cfly{s sf/f]af/sf] ;DaGwdf k|bfg
u/]sf] clVtof/L
-@)_ ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .
:ki6Ls/0fM
ljz]if P]g cGtu{t :yfkgf ePsf ;+ul7t ;+:yfx?sf] xsdf btf{sf] k|df0fkq ;DaGwL ljj/0f lng
clgjfo{ x'g] 5}g .
-3_ Sna÷u}/;/sf/L ;+3÷;+:yfsf] vftf
-!_ Sna tyf u}/;/sf/L ;+3 ;+:yfsf] gfd
-@_ btf{ x'Fbfsf] 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=, km\ofS; g+=,
Od]n 7]ufgf, j]j;fO6 7]ufgf_
-#_ btf{ x'Fbfsf] 7]ufgf kl/jt{g ePsf] ePdf kl/jlt{t 7]ufgf
-$_ btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt_, cg'dltkq jf Ohfhtkq / sf/f]af/
cg'dltkq jf gjLs/0fsf] k|df0fkq gDa/, hf/L ldlt, axfn /xg] cjlw / hf/L ug]{ lgsfo
-%_ :yfoL n]vf gDa/ jf s/ k|of]hgsf] nflu ;/sf/L lgsfon] k|bfg u/]sf] To:t} k|sf/sf] k|df0fkq
gDa/,
-^_ sf/f]af/sf] lsl;d
-&_ sfo{If]q

402
 -*_ zfvf÷sfof{no ;+Vof / d'Vo–d'Vo zfvf÷sfof{nox? /x]sf] :yfg
-(_ jflif{s cg'dflgt sf/f]af/ /sd
-!)_ sfo{sf/L k|d'v / vftf ;~rfnsx?sf] JolQmut ljj/0f -kb, gfd, y/, klt÷kTgL, afa', afh]sf] gfd,
:yfoL 7]ufgf, xfnsf] 7]ufgf,6]lnkmf]g g+=, df]jfOn g+=, Od]n 7]ufgf_
-!!_ sfo{ ;ldltsf ;b:o,6«i6L, lgoGqs, ;+/Ifs jf ;]6n/sf] JolQmut ljj/0f-kb, gfd, y/,:yfoL 7]ufgf,
xfnsf] 7]ufgf,Od]n 7]ufgf tyf sfo{/t ;+:yfsf] gfd, 7]ufgf / ;Dks{ g+=_ tyf 7]ufgf v'Ng] sfuhft
-!@_ sfo{sf/L k|d'v / vftf ;~rfnsx?sf] kf;kf]6{ ;fO{hsf] kmf]6f] / gful/stf /fxbfgL jf dtbftf
kl/ro–kq jf ;jf/L rfns cg'dltkqsf] 5ljlrq .
-!#_ kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f
-!$_ ;+:yf btf{ k|df0fkqsf] 5lalrq
-!%_ ljwfg
-!^_ vftf vf]Ng] ;DaGwL sfo{ ;ldltsf] lg0f{o
-!&_ vftf ;~rfng tyf cfly{s sf/f]af/ ;DaGwL clVtof/L
-!*_ ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .

-ª_ ;xsf/L ;+:yfsf] vftf

(1) ;+:yfsf] gfd
(2) /lhi6{8{ sfof{nosf] 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=, km\ofS;
g+=, Od]n, j]j;fO6_
(3) Jofj;flos sfof{nosf] 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=,
km\ofS; g+=, Od]n, j]j;fO6_
(4) btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt_, cg'dltkq jf Ohfhtkq / sf/f]af/
cg'dltkq jf gjLs/0fsf] k|df0fkq gDa/, hf/L ldlt, axfn /xg] cjlw / hf/L ug]{ lgsfo
(5) :yfoL n]vf gDa/ jf s/ k|of]hgsf] nflu ;/sf/L lgsfon] k|bfg u/]sf] To:t} k|sf/sf] k|df0fkq
gDa/,
(6) Joj;fo÷sf/f]af/sf] lsl;d
(7) sfo{If]q
(8) zfvf÷sfof{no ;+Vof / d'Vo–d'Vo zfvf÷sfof{nox? /x]sf] :yfg
(9) jflif{s cg'dflgt sf/f]af/ /sd
(10) ;~rfns, sfo{sf/L k|d'v / vftf ;~rfnsx?sf] JolQmut ljj/0f -kb, gfd, y/, klt÷kTgL, afa',
afh]sf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfOn g+=, Od]n 7]ufgf_
(11) ;~rfns, sfo{sf/L k|d'v / vftf ;~rfnsx?sf] kf;kf]6{ ;fO{hsf] kmf]6f] / gful/stf jf /fxbfgL jf
dtbftf kl/ro–kq jf ;jf/L rfns cg'dltkqsf] 5ljlrq .
(12) kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f
(13) kl5Nnf] cfly{s jif{sf] s/r'Qmf k|df0fkq jf s/ bflvnf ljj/0f
(14) ;+:yfsf] ljlgod
(15) ;+:yf btf{ ;DaGwL k|df0fkqsf] 5lalrq
(16) vftf vf]Ng] ;DaGwL ;~rfns ;ldltsf] lg0f{o / cfly{s sf/f]af/ ug]{ ;DaGwL clVtof/L
(17) ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .

r_ ;fj{hlgs u'7L jf lghL u'7Lsf] vftf

(1) gfd
(2) btf{ x'Fbfsf] 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=, km\ofS; g+=,
Od]n 7]ufgf, j]j;fO6 7]ufgf_
(3) btf{ x'Fbfsf] 7]ufgf kl/jt{g ePsf] ePdf kl/jlt{t 7]ufgf

403
 (4) btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt_, cg'dltkq jf Ohfhtkq / sf/f]af/
cg'dltkq jf gjLs/0fsf] k|df0fkq gDa/, hf/L ldlt, axfn /xg] cjlw / hf/L ug]{ lgsfo
(5) :yfoL n]vf gDa/ jf s/ k|of]hgsf] nflu ;/sf/L lgsfon] k|bfg u/]sf] To:t} k|sf/sf] k|df0fkq
gDa/,
(6) sf/f]af/sf] lsl;d
(7) sfo{If]q
(8) zfvf÷sfof{no ;+Vof / d'Vo–d'Vo zfvf÷sfof{nox? /x]sf] :yfg
(9) jflif{s cg'dflgt sf/f]af/ /sd
(10) ;~rfns jf Joj:yfkg ;ldltsf ;b:o jf To:t} sfo{sf nflu u7g ePsf] cGo s'g} ;ldlt eP
To;sf kbflwsf/L, sfo{sf/L k|d'v / vftf ;~rfnsx?sf] ljj/0f -kb, gfd, y/, klt÷kTgL, afa',
afh]sf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfOn g+=, Od]n 7]ufgf_
(11) sfo{sf/L k|d'v / vftf ;~rfnsx?sf] kf;kf]6{ ;fO{hsf] kmf]6f] / gful/stf jf /fxbfgL jf dtbftf
kl/ro–kq jf ;jf/L rfns cg'dltkqsf] 5ljlrq tyf ;~rfns jf Joj:yfkg ;ldltsf
;b:ox?sf] 7]ufgf v'Ng] sfuhft
(12) kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f
(13) kl5Nnf] cfly{s jif{sf] s/ bflvnf ljj/0f
(14) ljwfg
(15) u'7L :yfkgf ;DaGwL ePsf] sa'lnotgfdf
(16) u'7L :yfkgf ;DaGwL k|df0fkqsf] k|dfl0ft 5lalrq
(17) vftf vf]Ng] ;DaGwL ;~rfns÷Joj:yfkg ;ldltsf] lg0f{o / cfly{s sf/f]af/ ;DaGwL clVtof/L
(18) ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .

-5_ :s'n jf SofDk;sf] vftf

(1) :s'n jf SofDk;sf] gfd
(2) btf{ x'Fbfsf] 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=, km\ofS; g+=,
Od]n 7]ufgf, j]j;fO6 7]ufgf_
(3) btf{ x'Fbfsf] 7]ufgf kl/jt{g ePsf] ePdf kl/jlt{t 7]ufgf
(4) btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt_
(5) :yfoL n]vf gDa/:yfoL n]vf gDa/jf s/ k|of]hgsf] nflu ;/sf/L lgsfon] k|bfg u/]sf] To:t}
k|sf/sf] k|df0fkq gDa/
(6) sf/f]af/sf] lsl;d
(7) sfo{If]q
(8) zfvf÷sfof{no ;+Vof / d'Vo–d'Vo zfvf÷sfof{nox? /x]sf] :yfg
(9) jflif{s cg'dflgt sf/f]af/ /sd
(10) ;~rfns jf Joj:yfkg ;ldltsf ;b:o jf To:t} sfo{sf nflu u7g ePsf] cGo s'g} ;ldlt eP
To;sf kbflwsf/L, sfo{sf/L k|d'v / vftf ;~rfnsx?sf] ljj/0f -kb, gfd, y/, klt÷kTgL, afa',
afh]sf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfOn g+=, Od]n 7]ufgf_
(11) sfo{sf/L k|d'v / vftf ;~rfnsx?sf] kf;kf]6{ ;fO{hsf] kmf]6f] / gful/stf jf /fxbfgL jf dtbftf
kl/ro–kq jf ;jf/L rfns cg'dltkqsf] 5ljlrq .
(12) kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f
(13) kl5Nnf] cfly{s jif{sf] s/ bflvnf ljj/0f
(14) k|aGwkq / lgodfjnL

404
 (15) ;+:yf :jLs[ltsf] k|df0fkqsf] k|dfl0ft 5lalrq
(16) ;~rfns÷Joj:yfkg ;ldltn] vftf vf]Ng] ;DaGwL u/]sf] lg0f{o / cfly{s sf/f]af/ ;DaGwL lbPsf]
clVtof/L
(17) ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .

-h_ cGt/f{li6«o u}/;/sf/L ;+:yfsf] vftf

(1) ;+:yfsf] gfd
(2) btf{ x'Fbfsf] 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=, km\ofS; g+=,
Od]n 7]ufgf, j]j;fO6 7]ufgf_
(3) btf{ x'Fbfsf] 7]ufgf kl/jt{g ePsf] ePdf kl/jlt{t 7]ufgf
(4) btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt_
(5) :yfoL n]vf gDa/jf s/ k|of]hgsf] nflu ;/sf/L lgsfon] k|bfg u/]sf] To:t} k|sf/sf] k|df0fkq gDa/,
(6) sf/f]af/sf] lsl;d
(7) sfo{If]q
(8) zfvf÷sfof{no ;+Vof / d'Vo–d'Vo zfvf÷sfof{nox? /x]sf] :yfg
(9) jflif{s cg'dflgt sf/f]af/ /sd
(10) ;~rfns, sfo{sf/L k|d'v, g]kfnsf nflu lgo'Qm k|ltlglw jf k|d'v / vftf ;~rfnsx?sf] JolQmut
ljj/0f -kb, gfd, y/, klt÷klTg, afa', afh]sf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, Od]n
7]ufgf jf sfo{:ynsf] k'/f 7]ufgf_ tyf 7]ufgf v'Ng] sfuhft .
(11) sfo{sf/L k|d'v, g]kfnsf nflu lgo'Qm k|ltlglw jf k|d'v / vftf ;~rfnsx?sf] kf;kf]6{ ;fO{hsf]
kmf]6f] / gful/stf jf /fxbfgL jf dtbftf kl/ro–kq jf ;jf/L rfns cg'dltkqsf] 5ljlrq .
(12) kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f
(13) s/ ljj/0f bflvnf ug'{kg]{ ;+:yfsf] xsdf kl5Nnf] cfly{s jif{sf] s/ bflvnf ljj/0f
(14) ;dfh sNof0f kl/ifb\ / ;+:yf aLr s'g} ;Demf}tf ePsf] eP ;Demf}tfsf] k|ltlnkL
(15) g]kfn ;/sf/;Fu s'g} ;Demf}tf ePsf] eP ;f] ;Demf}tf
(16) g]kfnsf] s'g} cflwsfl/s lgsfo jf6 ;DaGwg jf :jLs[lt lnO;s]sf cGt/f{li6«o u}=;=;+= afx]s cGo
cGt/f{li6«o u}=;=;+=sf] xsdf ;DalGwt b]z jf ;f] b]zsf] /fhb"tfjf;sf] l;kmfl/; kq .
(17) ;+:yfsf] ljwfg
(18) ;+:yfn] vftf vf]Ng lbPsf] clVtof/L / cfly{s sf/f]af/ ug{ lbPsf] clVtof/L
(19) ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .

-em_ ljb]zL JolQmsf] vftf

(1) k'/f gfd, y/
(2) /fli6«otf
(3) ljb]zsf] 7]ufgf -:yfoL / c:yfoL_
(4) g]kfnsf] 7]ufgf
(5) kl/jf/sf ;b:ox?sf] ljj/0f
(6) /fxbfgL÷le;fM
(7) /fxbfgL g+==========hf/L ug]{ b]z==========hf/L u/]sf] :yfg ========= hf/L ldlt===============clGtd ldlt
==========================le;fsf] cjlw gf£g] ldlt==============
(8) Dofb ggf3]sf] le;fsf] k|dfl0ft 5lalrq
(9) /fxbfgLsf] k|ltlnkL
(10) sd{rf/L eP sfo{/t ;+:yfsf] gfd, 7]ufgf, ;Dks{ g+= / l;kmfl/; kq
(11) /fxbfgL gePsf ef/tLo gful/ssf] xsdf ef/tLo sfg'g adf]lhd gful/s xf] egL lnPsf]

405
 k|df0fkqsf] gDa/, ldlt, hf/L ug]{ lgsfo / :yfg . ;DalGwt ;+:yfn] cfjZos 7fg]df ef/tLo
/fhb'tfjf;sf] kq ;d]t dfu ug{ ;Sg]5 .
(12) z/0ffyL{sf] xsdf ;DalGwt ;/sf/L jf cGt/f{li6«o lgsfon] lbPsf] kl/rokq gDa/, hf/L / ;dflKt
ldlt / hf/L ePsf] :yfg .
(13) ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .

-`_ ljb]zL sDkgLsf] vftf

(1) sDkgLsf] gfd
(2) ljb]zL sDkgLsf] ljb]zdf /x]sf] /lhi6{8{ sfof{nosf] k'/f 7]ufgf -b]z, k|fGt÷/fHo, zx/, dfu{, 3/ g+=,
6]lnkmf]g g+=, km\ofS; g+=, Od]n, j]j;fO6 cflb_
(3) ljb]zL sDkgLsf] ljb]zdf /x]sf] Jofj;flos sfof{nosf] 7]ufgf -b]z, k|fGt÷/fHo, zx/, dfu{, 3/ g+=,
6]lnkmf]g g+=, km\ofS; g+=, Od]n, j]j;fO6 cflb_
(4) ljb]zL sDkgLsf] g]kfn l:yt sfof{nosf] k'/f 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/
gDa/, 6]lnkmf]g g+=, km\ofS; g+=, Od]n, j]j;fO6 cflb_
(5) g]kfn l:yt sfof{nosf] lsl;d -zfvf, ;Dks{, kl/of]hgf jf cGo s'g}_
(6) ljb]zdf btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ b]z, btf{ ug]{ sfof{no, btf{ ldlt_, cg'dltkq jf
Ohfhtkq / sf/f]af/ cg'dltkq jf gjLs/0fsf] k|df0fkq gDa/, hf/L ldlt, axfn /xg] cjlw / hf/L
ug]{ lgsfo
(7) g]kfndf btf{ ePsf] eP ;f] ;DaGwL ljj/0f tyf sfuhft -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt,
cg'dltkq jf Ohfhtkq / sf/f]af/ cg'dltkq jf gjLs/0fsf] k|df0fkq gDa/, hf/L ldlt, axfn /xg]
cjlw / hf/L ug]{ lgsfo_
(8) sf/f]af/sf] lsl;d
(9) sfo{If]q
(10) zfvf÷sfof{no ;+Vof / d'Vo–d'Vo zfvf÷sfof{nox? /x]sf] :yfg
(11) jflif{s cg'dflgt sf/f]af/ /sd
(12) sDkgLsf] k|aGwkq, lgodfjnL
(13) j}b]lzs sDkgLn] vftf vf]Ng lbPsf] clVtof/L tyf sf/f]af/ ug{ lbPsf] clVtof/L
(14) j}b]lzs sDkgLsf] ;~rfns / sfo{sf/L k|d'vsf] JolQut ljj/0f -kb, gfd, y/, 7]ufgf, 6]lnkmf]g g+=,
df]jfOn g+=, Od]n 7]ufgf_
(15) g]kfnsf nflu lgo'Qm ul/Psf] k|ltlglw / vftf ;~rfnssf] JolQmut ljj/0f -kb, gfd, y/,
klt÷kTgL, afa', afh]sf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfOn g+=, Od]n 7]ufgf_
(16) j}b]lzs sDkgLsf] k|d'v b'O{ kbflwsf/L, g]kfnsf nflu lgo'Qm ul/Psf] k|ltlglw / vftf ;~rfnsx?sf]
kf;kf]6{ ;fO{hsf] kmf]6f], gful/stf jf /fxbfgLsf] 5lalrq / tL JolQmx?sf] 7]ufgf k'i6L x'g] sfuhft
(17) kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f
(18) kl5Nnf] cfly{s jif{sf] s/ bflvnf ljj/0f
(19) ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .

-6_ s'6g}lts lgof]u÷/fhb"tfjf;sf] vftf

(1) lgof]u÷/fhb"tfjf;sf] kq
(2) vftf ;~rfng ;DaGwL clVtof/L
(3) vftf ;~rfnssf] gfd, y/, 7]ufgf, kmf]6f] tyf 7]ufgf k|dfl0ft x'g] sfuhft
(4) ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .

406
-7_ u}/cfjf;Lo g]kfnL gful/ssf] vftf
(1) k'/f gfd, y/,
(2) /fli6«otf, hGdldlt / lnË
(3) ljb]z l:yt :yfoL / xfnsf] j;f]jf; jf sfo{/t lgsfosf] k'/f 7]ufgf / tTsfn ;Dks{ ug{ ;lsg]
dfWod
(4) g]kfnsf] k'/f 7]ufgf jf ;Dks{ :yfg
(5) cfdfafa' jf cfdf jf afa'dWo] s'g} Ps / afh]sf] k'/f gfd
(6) Psn dlxnf jf Psn k'?if jfx]ssf ljjflxtsf] xsdf >Ldfg\÷>LdtLsf] k'/f gfd
(7) cfo ;|f]t v'Ng] sfuhftx?
(8) g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 hf/L u}/cfjf;Lo g]kfnL kl/ro kqsf] 5lalrq
(9) /fxbfgLsf] k|dfl0ft 5lalrq
(10) ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .

-8_ pkef]Qmf ;ldltsf] vftf

-!_ ;DalGwt pkef]Qmf ;ldltaf6 pkef]Qmf ;ldlt u7g ul/Psf] lg0f{o / vftf ;+rfng ug]{ ;DaGwdf
u/]sf] lg0f{osf] k|ltlnlk
-@_ :yfgLo txaf6 pkef]Qmf ;ldltsf] gfddf a}+s vftf ;+rfng ug{sf nflu vftf ;+rfnssf] gfd
;lxt u/]sf] l;kmfl/; kq
-#_ sf/f]af/sf] lsl;d
-$_ cg'dflgt sf/f]af/ /sd
-%_ vftf ;~rfnsx?sf] kf;kf]6{ ;fO{hsf] kmf]6f] / gful/stf jf kf;kf]6{ jf dtbftf kl/rokq jf ;jf/L
rfns cg'dltkqsf] 5ljlrq
-^_ pkef]Qmf ;ldlt s'g} lgsfodf btf{ ePsf] eP To:tf] btf{ k|df0f–kqsf] 5ljlrq
-&_ vftf ;~rfnssf] JolQmut ljj/0f
-*_ pkef]Qmf ;ldltsf] u7gsf] p2]Zo adf]lhd dfq vftf ;~rfng ug]{ ;DaGwdf pkef]Qmf ;ldltsf]
:j3f]if0ff .
gf]6 M cfly{s jif{ ;dfKt eO{ n]vf k/LIf0f ;DkGg u/fpg] tyf s/ bflvnf ljj/0f k]z ug]{ ;DaGwdf sfg'gn]
lglb{i6 u/]sf]] ;dofjlwleq s'g} ;+:yfsf] vftf vf]Ng' k/]df ;f] cfly{s jif{sf] eGbf cl3Nnf] cfly{s jif{sf]
n]vfk/LIf0f ePsf] ljQLo ljj/0f tyf s/ bflvnf ljj/0f lnO{ vftf vf]Ng ;lsg] 5 .

407
 cg';"rL –!(=@

Threshold Transaction Report (TTR)

Name and address of

Account
S. the person holding Date of Nature of Amount Source
Branch Type and Remarks
N. account (including Transaction Transaction Involved of Fund
No.
legal)

Name:

Signature :
(Compliance Officer or Authorized Officer)
Name :
Designation :
Phone :
Email :
Fax :
Date :

408
 cg';"rL –!(=#

Suspicious Transaction Report (STR)

A. Reporting Institution :
1. Name of the Institution/Branch:

B. Details of Customer :
1. a. Name of the Main account holder/s/customer: a.
b. Suspected beneficial owner: b.

2 a. Permanent Address: a.
b. Present Address: b.

3. Profession (As per KYC):

4. Nationality:

5. Other account(s) number (if any):

6. Other business (if nay):

7. a. Citizen No./PP No./ other ID a.

No./Regd.No.
b. Issue Date and Place b.
c. Issuing Agency/Authority c.

8. a. Father' Name a.
b. Mother‟s Name b.
c. Spouse Name c.
d. Grand Father d.
e. Chairman/MD/Proprietor

9. Date of birth (Natural Person)/

Date of establishment(Legal Person):

C. Details of Customer :
1. Account Number

2 Nature of the account

-Current/savings/loan/other, pls. specify)
3. Nature of Ownership: (Individual/proprietorship
/Partnership/company/other, pls. specify)

4. Names of Prop./Directors/ Partners etc.

409
5. Date of A/C opening

6 Other account(s) number (Related Parties): 1.

2.
3.

D. Transaction

a. Transaction Details (Accountwise)

Account No. Year Total Total Dr. Total Trans. Total Cr. Closing Balance
Trans. No. Amount No. Amount

Total upto now

Please fill the transaction from opening to present date, Total of Dr. & Cr. (No. & Amount)
exclude returned cheques/reverse entries/any other correcting items.

b. Details of Top 10 deposites (Last One Year)

S.No. Date Cheque/Voucher No. Depositor Amount Remarks

c. Details of Top 10 withdrawals (Last One Year)

S.No. Date Cheque/Voucher No. Payee Amount Remarks

d. Details of Loan and any other business and tranasactions with BFI

e. Person and Transaction Tree or Map

D. Reasons for considering the transaction(s) as unusual/suspicious?

 Summary of suspicious activities
 Analysis or Examination
 Possible Linkage

E. Suspicious Activity Information/Typology:

Summarize characterization of suspicious activity/please specify the typologies (As per Act and
FAFG Guideline):

a. Corruption/Gratuity e. False statement h. Structuring

b. Cheque fraud f. debit/credit or other i. Mysterious

card fraud Disappearance/behavior

c. Tax evasion g. Identity Theft j. Counterfeit instrument

d. Loan fraud h. Terrorist Financing k. Misuse of Position or Self

410
Others (Please Specify): ……………………………………………………..

F. Has the Bank/FI taken any action in this context? Give details.

Signature (Compliance Officer or Authorized Officer) :

Name :
Designation: Date:
Phone : Email: Fax:

cg';"rL–!(=$
a}+s tyf ljQLo ;+:yfsf] gfdM
hf]lvd d"NofÍg tyf ;dLIff ;DaGwL q}dfl;s k|ltj]bg
q}df; M ========== ;fn ===========

l;=g+= ljj/0f ;+Vof s}lkmot

-!_ hDdf u|fxssf] ;+Vof
-@_ klxrfg cBfjlws x'g g;s]ssf] u|fxssf] ;+Vof
-$_ klxrfg k"/f gePsf sf/0f ;DaGw cGTo ul/Psf u|fxssf] ;+Vof
-%_ pRr hf]lvddf k/]sf u|fxssf] ;+Vof
-^_ dWod hf]lvddf k/]sf u|fxssf] ;+Vof
-&_ Go"g hf]lvddf k/sf u|fxssf] ;+Vof
-*_ j[xt\ klxrfg ul/Psf u|fxssf] ;+Vof
-(_ pRr kb:y kbflwsf/Lsf] ;+Vof
-!)_ jf:tljs wgL klxrfg ul/Psf u|fxssf] ;+Vof
-!!_ l;df sf/f]af/ k|ltj]bgsf] ;+Vof
-!@_ z+sf:kb sf/f]af/ k|ltj]bgsf] ;+Vof
-!#_ Ifdtf clej[l4 ljj/0f
s_ kbflwsf/L
v_ sd{rf/L
-!$_ ;+rfns ;ldltdf 5nkmn ePsf] k6s

Signature (Compliance Officer or Authorized Officer) :

Name :
Designation: Date:
Phone : Email: Fax:

411
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu

O=k|f=lgb]{zg g+= @)÷)&^

ljQLo u|fxs ;+/If0f tyf ljQLo ;fIf/tf ;DaGwL Joj:yf

o; a}+saf6 Ohfhtkq k|fKt €sÚ, €vÚ / €uÚ ju{sf a}+s tyf ljQLo ;+:yfx?n] k|bfg ug]{ ;]jf jf/] ;j{;fwf/0fnfO{
yk ;';'lrt kfg{, ;f] ;]jf jfkt lnOg] z'Nsx? kf/bzL{ ?kdf lng] Joj:yf ug{ tyf a}+s tyf ljQLo ;+:yfx?
dfkm{t ljQLo ;fIf/tf clej[l4 ug{ cfjZos b]lvPsf] x'Fbf b]xfo adf]lhdsf] ljQLo u|fxs ;+/If0f tyf ljQLo
;fIf/tf ;DaGwL Joj:yf hf/L ul/Psf]n] ;f]xL adf]lhd ug{'÷u/fpg' x'g 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 M–
1= kf/bl{{z{tf ;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 . o; ;DaGwdf b]xfo adf]lhdsf] Joj:yf ul/Psf] 5 M
-s_ cfkm"n] k|bfg ug]{ ljQLo ;]jf, ;a} k|sf/sf vftf Pj+ shf{ / ljQLo pks/0f ;DaGwL hfgsf/Lsf]
;+lIfKt ljj/0f÷k'l:tsf tof/ u/L u|fxs Pj+ ;j{;fwf/0fnfO{ pknAw x'g] Joj:yf ldnfpg'' kg]{5 .
-v_ b]xfo adf]lhdsf] ljj/0fx? v'Ng] u/L ;/n Pj+ :ki6 efiffdf lnlvt ?kdf ;j{;fwf/0fnfO{ hfgsf/L
u/fpg' kg]{5 M
 ljleGg k|sf/sf vftf / ;f] ;DaGwL ljj/0f,
 u|fxsnfO{ k|bfg ul/g] ljQLo ;]jfdf nfUg] z'Nssf cfwf/ / ;f] ;DaGwL ljj/0f,
 a}+lsu sf/f]jf/sf nflu lgwf{l/t k|ls|of Pj+ sfo{ljlw,
 vftf aGb ubf{ cjnDag ul/g] k|ls|of,
 Jofhb/ u0fgf ug]{ ljlw,
 clu|d e'QmfgL z'Ns,
 C0fLn] ;dodf shf{ e'QmfgL gu/]df a}+sn] ug]{ sf/jfxL,
 ljnDa z'Ns, hl/jfgf tyf xhf{gf,
 ljleGg k|sf/sf ljB'tLo sf8{ ;~rfng ;DaGwL sfo{ljlw,
 a}+ls+u sf/f]jf/df x'g ;Sg] ;hfo tyf hl/jfgf / u|fxsn] cjnDag ug'{kg]{ ;ts{tf ;DaGwL
Joj:yf .
-u_ cfkmgf] sf/f]jf/ ;DaGwL hfgsf/L u|fxsn] lgMz'Ns ?kdf lng ;Sg] Joj:yf ;DalGwt Ohfhtkq
k|fKt ;+:yfn] ldnfpg' kg]{5 .
-3_ Ohfhtkq k|fKt ;+:yfn] u|fxsx?;Fu lng] ljleGg z'Ns tyf Jofhb/ ;DaGwL ljj/0f O=k|f= lgb]{zg
!% adf]lhd o; a}+sdf k7fpg'sf ;fy} ;j{;fwf/0fsf] hfgsf/Lsf nflu cfkm\gf] j]a;fO6df ;d]t
k|sflzt ug{'kg]{ 5 .
2= ;/n efiffsf] k|of]u ;DaGwL Joj:yf
-s_ cfgf u|fxsx?nfO{ pknAw u/fpg] ;]jf ;DaGwL hfgsf/L jf ;"rgfdf k|of]u ug{] efiff ;/n / :ki6
x'g' kg]{5 .

412
 -v_ Ohfhtkq k|fKt ;+:yfn] cfkmgf u|fxs;Fusf] sf/f]jf/df k|of]u x'g] sfuhftx? g]kfnL efiffdf pknJw
x'g] Joj:yf ug'{kg]{5 . cfGtl/s tyf cGt/f{li6«o sf/f]jf/df k|of]u x'g] sfuhftx? cFu|hL efiffdf
;d]t tof/ ug{ ;lsg]5 .
3= ;"rgf ;DaGwL Joj:yf
-s_ Ohfhtkq k|fKt ;+:yfn] k|jfx ug]{ ;"rgf jf hfgsf/L ;j{;fwf/0f u|fxsx?n] ;lhn} a'em\g] / k9\g
;Sg] x'g'kg]{5 .
-v_ ;j{;fwf/0fdf e|d l;h{gf x'g ;Sg] s'g} klg k|sf/sf] lj1fkg ug{ u/fpg kfOg] 5}g .
4= ;/n a}ls+u ;DaGwL Joj:yf
Ho]i7 gful/s, km/s 9+un] ;Ifd / ;fIf/ gePsf JolQmnfO{ ljz]if k|fyldstf lbO{ ;xh ?kn] a}+lsË ;'ljwf
pknAw u/fpg a}+s tyf ljQLo ;+:yfx?n] To:tf u|fxsx?nfO{ ljz]if sfp06/ tf]sL ;]jf lbg' kg]{5 . ;fy},
a}+s tyf ljQLo ;+:yfn] cfk;df ;dGjo u/L km/s 9+un] ;Ifd JolQmx?nfO{ ;Dej eP;Dd ;/n x'g]
lsl;dsf] Pl6Pd ;]jf k|bfg ug]{ Joj:yf ldnfpg' kg]{5 .
5= ljQLo ;]jfsf] z'Ns nufot zt{ kl/jt{g ;DaGwL Joj:yf
u|fxs;Fu ljQLo ;]jfsf nflu ;Demf}tf kqdf x:tfIf/ u/L ;]jf k|bfg ug]{qmddf To:tf] ;Demf}tfdf
plNnlvt z'Ns, Aofhb/ / zt{x?df kl/jt{g x'Fbf Ohfhtkq k|fKt ;+:yfn] ;DalGwt u|fxsnfO{ hfgsf/L
u/fpg' kg]{5 .
o; Joj:Yff cg';f/ ;fj{hlgs ?kdf hfgsf/L u/fpg' kg]{ cj:yfdf /fli6«o :t/sf ;+:yfn] /fli6«o b}lgs
klqsf dfkm{t\ / If]qLo :t/sf ;+:yfn] If]qLo÷lhNnf :t/sf klqsf dfkm{t ;fj{hlgs ug'{ kg]{5 .
6= vftf ;~rfng tyf aGb ubf{ nfUg] z'Ns ;DaGwL Joj:yf
-s_ Ohfhtkqk|fKt ;+:yfn] lgIf]k vftf vf]Nbf, r]s hf/L ubf{, vftf ;~rfng ubf{, vftf vf]n]sf] ^
dlxgf kl5 vftf aGb ubf{, :6]6d]G6 lb+bf jf k|fs[lts JolQmsf] xsdf ? b'On { fv ;Ddsf] PaLaLP;
;]jf k|bfg ubf{ u|fxsaf6 s'g} lsl;dsf] ;]jf z'Ns lng kfOg] 5}g . t/, u|fxsn] s'g} Ps cjlwsf]
:6]6d]G6 Ps k6s eGbf a9L dfu u/]sf] cj:yfdf To:tf] z'Ns lng afwf k'u]sf] dflgg] 5}g .
-v_ u|fxssf] lgliqmo vftf ;lqmo u/fpFbf s'g} z'Ns lng kfOg] 5}g .
-u_ s'g} klg cj:yfdf /x]sf] vftfsf] /sd Go"gtd df}Hbft eGbf sd ePsf sf/0fn] /sd s§f u/L
df}Hbft 36fpg kfOg] 5}g .
-3_ v08 -s_, -v_ / -u_ afx]ssf cj:yfdf u|fxs;Fu lng'kg]{ z'Ns ;DaGwdf u|fxsnfO{ k"j{hfgsf/L
u/fPsf] x'g'kg]{5 .
-ª_ g]kfnL d'b|fdf ljB'tLo sf8{x? hf/L ubf{ z'?df lnO{g] z'Ns afx]s To:tf] sf8{sf] cjlw ;dfKt
gx'~h]n;Dd gjLs/0f z'Ns lng kfO{g] 5}g .
7= r]s e'QmfgL ;DaGwL Joj:yf
-s_ r]s, lan, k]c8{/ nufot s'g}klg ljQLo pks/0fsf dfWodn] cfkmgf] vftfdf /sd hDdf ubf{ To:tf]
pks/0fdf plNnlvt ;Dk"0f{ /sd g} ;DalGwt u|fxssf] vftfdf hDdf ug'{kg]{5 . To:tf] ljQLo
pks/0fx?sf] sf/f]jf/df nfUg] s'g} z'Ns ePdf ;f] ;DaGwL hfgsf/L u|fxsnfO{ clu|d ?kdf u/fO{
u|fxssf] vftfaf6 5'6\6} ?kdf lng'kg]{5 .
-v_ s'g} JolQm, kmd{, sDkgL jf ;+:yfn] cfkmgf] sf/f]jf/sf] qmddf k|fKt r]sx? cfkmgf] vftfdf hDdf ubf{
To:tf] r]s lvRg] JolQm, kmd{, sDkgL jf ;+:yfsf] vftfdf df}Hbft ckof{Kt eO{ /sd hDdf x'g
g;s]sf] cj:yfdf r]s k|:t't ug]{ u|fxssf] vftfaf6 s'g} klg z'Ns jf /sd lng kfO{g] 5}g .
-u_ vftfdf df}Hbft ckof{Kt eO{ e'QmfgL gx'g] r]s k|:t't ePsf] cj:yfdf o; a}+sn] O{hfhtkqk|fKt
;+:yfx?nfO{ hf/L u/]sf] PsLs[t lgb]{zgsf] O{=k|f= lgb]{zg g+=!@÷)&^ adf]lhd To:tf] r]s lvRg]
JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ pQm r]s hf/L ug]{ a}+s jf ljQLo ;+:Yffn] sfnf];"rLdf
;"rLs[t ug{ shf{ ;"rgf s]Gb|df n]vL k7fpg'kg]{5 .

413
*= ;]jf z'Ns ;DaGwL Joj:yf
a}+s tyf ljQLo ;+:yfn] shf{ k|jfx ubf{ b]xfosf Joj:yfx?sf] cwLgdf /xL k|zf;lgs ;]jf z'Ns, clu|d
e'QmfgL z'Ns tyf k|lta4tf z'Ns lng ;Sg]5g\ .
-s_ shf{ gLlt lgb]{lzsf (Credit Policy Guidelines) tyf s'g} klg k|sf/sf] Product Paper df
k|zf;lgs ;]jf z'Ns, clu|d e'QmfgL z'Ns tyf k|ltj4tf z'Ns ;DaGwL Joj:yf :ki6 ?kdf pNn]v
ug'{kg]{ 5 .
-v_ shf{ k|jfx ubf{ lng] k|zf;lgs ;]jf z'Ns, clu|d e'QmfgL z'Ns / k|ltj4tf z'Ns afx]s shf{;Fu
;DalGwt ;Dk"0f{ z'Nsx? Jofhb/df g} k|ltlalDjt x'g' kg]{5 .
-u_ shf{ k|jfx ubf{ lng] k|zf;lgs ;]jf z'Ns, clu|d e'QmfgL z'Ns / k|ltj4tf z'Nssf] b/, k|lqmof tyf
u0fgf ljlwsf] ;DaGwdf shf{ ;Demf}tfkqdf :ki6 ?kdf pNn]v ug'{kg]{ 5 .
-3_ a}+s tyf ljQLo ;+:yfn] Ps} k|sf/sf shf{ k|jfx ubf{ ljleGg u|fxs;Fu lng] k|zf;lgs ;]jf z'Ns,
clu|d e'QmfgL z'Ns / k|lta4tf z'Nsdf )=@% k|ltzt laGb' eGbf a9Ln] km/s kfg{ kfOg] 5}g .
-ª_ u|fxsn] shf{sf] nflu lgj]bg lbP kZrft\ shf{ :jLs[ltsf] k|lqmof cf/De ubf{sf] jvt k|zf;lgs ;]jf
z'Ns lng ;Sg]5g\ . t/, shf{ c:jLs[t ePsf] cj:yfdf o:tf] z'Ns u|fxssf] vftfdf lkmtf{ ul/lbg'
kg]{5 .
-r_ Ohfhtkq k|fKt ;+:yfn] cfkm\gf u|fxsx?nfO{ cGo ;+:yf÷lgsfo dfkm{t ;]jf lng] ;Gbe{df ;f] ;]jf
jfkt To:tf ;+:yf÷lgsfox?nfO{ e'QmfgL ug'{kg]{ nfut eGbf j9L x'g] u/L ;]jf z'Ns c;'n ug{ kfOg]
5}g .
-pbfx/0fsf] nflu u|fxssf] ;DaGwdf shf{ ;"rgf k|fKt ubf{ jf sfnf];"rLdf ;"rLs[t ubf{ jf ;f]
;"rLaf6 x6fpFbf lnOg] z'Ns shf{ ;"rgf s]Gb|n] lng] z'Ns eGbf a9L x'g] u/L c;'n ug{ kfOg] 5}g .
To;}u/L P6LPd k|of]u jfkt lnO{g] z'Ns, ljleGg sf8{x?df lnOg] z'Ns, lwtf] d"Nof+sg jfkt lnOg]
z'Ns, jLdf z'Ns nufotsf z'Nsx? ;]jf k|bfosn] lng] eGbf a9L x'g] u/L lng kfOg] 5}g . To;}u/L,
df}Hbft /sd k|dfl0ft ubf{ nfUg] z'Ns nfut eGbf a9L x'g] u/L lng kfOg] 5}g ._
t/ On]S6«f]lgs dfWodaf6 x'g] r]s lSnol/Ësf ;DaGwdf ? b'O{ nfv eGbf sd /sdsf] r]s lSnol/Ë
sf/f]af/df ;DalGwt a}+s tyf ljQLo ;+:yfn] cfgf u|fxsx?;Fu s'g} lsl;dsf] z'Ns lng kfOg] 5}g .
-5_ u|fxsn] cfgf] :jLs[t shf{ ;Ldfsf] jflif{s cf};t ^) k|ltzteGbf sd /sd pkof]u u/]df sd x'g]
/sddf dfq lglZrt b/n] k|ltj4tf z'Ns lng ;Sg]5g\ . o:tf] z'Ns clu|d ?kdf lng kfOg] 5}g .
cfjlws shf{sf] xsdf :jLs[t shf{ ;LdfeGbf sd pkof]u u/]sf] cj:yfdf sd pkof]u u/]sf]
/sddf dfq Psk6ssf nflu k|lta4tf z'Ns lng ;lsg]5 .
-h_ ?= %) nfv;Ddsf] ;Ldf sfod ePsf] h'g;'s} k|sf/sf] shf{ e'QmfgL ubf{{ clu|d e'QmfgL z'Ns nfUg]
5}g . ;f] ;LdfeGbf a9Lsf] shf{sf] xsdf shf{ lnFbfsf] avt tf]lsPsf] zt{ jf Jofhb/ yk÷kl/jt{g
ePsf] sf/0f clu|d ?kdf shf{ r'Qmf ug{ rfx]df To:tf] clu|d e'QmfgL u/] jfkt s'g} lsl;dsf] z'Ns
lng kfOg] 5}g .
-em_ kl/of]hgf shf{sf] xsdf shf{ lnbfsf] avt C0fL;Fu ul/Psf] ;Demf}tfdf pNn]lvt Aofhb/ nufotsf
cGo zt{x? C0fLsf] ;xdlt ljgf a}+sn] PstkmL{ ?kdf yk÷kl/jt{g u/]sf] sf/0fn] C0fLn] shf{
clu|d ?kdf r'Qmf ug{ rfx]df To:tf] clu|d e'QmfgL jfkt s'g} lsl;dsf] z'Ns lng kfOg] 5}g .
(= u'gf;f] ;'gjfO{ ;DaGwL Joj:yf
-s_ ;]jfu|fxLnfO{ kg]{] c;'ljwf tyf ;j{;fwf/0fsf] u'gf;f] ;'g'jfO{ ug{ Ohfhtkq k|fKt ;+:yfn] æ;"rgf tyf
u'gf;f] ;'g'jfO{ 8]:sÆ :yfkgf u/L sDtLdf jl/i7 Joj:yfks jf ;f] eGbf dflysf] clwsf/LnfO{ u'gf;f]
;'Gg] clwsf/L tf]Sg' kg]{5 . To:tf] clwsf/L tf]lsPsf] ;DaGwdf ;fj{hlgs hfgsf/L lbg'kg]{5 .
-v_ Ohfhtkq k|fKt ;+:yfn] pkef]Qmfsf] u'gf;f] ;'gjfO{sf nflu x6nfOg ;d]tsf] Joj:yf ug'{ kg]{5 .
-u_ Ohfhtkq k|fKt ;+:yfn] u|fxssf] u'gf;f] ;'g'jfO{sf nflu cfkm\gf] j]a;fO6df cgnfO{g kf]6{nsf] ;d]t
Joj:yf ug'{ kg]{5 .

414
 -3_ Ohfhtkq k|fKt ;+:yfn] Ps cfly{s jif{e/L u|fxsaf6 k|fKt ePsf] u'gf;f] / ;'gjfO{ ePsf] u'gf;f]sf]
;+VofTds ljj/0f cfly{s jif{ ;dfKt ePsf] !% lbgleq o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg
ljefu / ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{sf ;fy} cfgf] jflif{s k|ltj]bgdf ;d]t k|sfzg ug'{
kg]{5 .
!)= ljQLo ;fIf/tf ;DaGwdf
-s_ Ohfhtkqk|fKt ;+:yfn] cfGff sfo{qmdx?df ljQLo ;fIf/tf ;DaGwL sfo{qmd clgjfo{ ?kdf ;dfj]z
u/]sf] x'g'kb{5 .
-v_ Ohfhtkqk|fKt ;+:yfn] cfkm'n] k|bfg ug]{ ljQLo ;]jf ;'ljwfsf ;DaGwdf ;j{;fwf/0fnfO{ ;';'lrt
u/fpg] Joj:yf ug'{kg]{5 .
-u_ ljQLo ;fIf/tf clej[l4 u/L ljQLo k|0ffnLnfO{ ;3fp k'/ofpg] vfnsf lj1fkg tyf ;"rgfx?nfO{
k|f]T;flxt ug'{ kg{]5 .
!!= uf]Kflgotf Pj+ tYofÍ ;+/If0f ;DaGwL Joj:yf
-s_ Ohfhtkq k|fKt ;+:yfn] u|fxs;Fu ljQLo sf/f]jf/ ug]{ qmddf u|fxssf] Jofj;flos ;"rgfx?sf]
uf]klgotf sfod ug'{kg]{5 . u|fxssf] uf]klgotf sfod ug'{kg]{ ;"rgf tyf ljj/0fx? nufot lx;fa
lstfa, vftf axL, >]:tf / n]vfsf] ljj/0f cGo c;DalGwt Pj+ cglws[t JolQmnfO{ lbg' x'Fb}g .
-v_ k|rlnt sfg'g adf]lhd clVtof/k|fKt lgsfo jf ;+:yfnfO{ To:tf] ljj/0f lbg eg] o; Joj:yfn] jfwf
k'u]sf] dflgg] 5}g .
-!@_ a}+s tyf ljQLo ;+:yfn] u|fxsnfO{ k|bfg ug]{ ;]jf ;DaGwL hfgsf/L Audio Notice Board af6 ;d]t
pknAw u/fpg' kg]{]5 . o:tf] ;]jf pknAw u/fPjfkt u|xs;+u s'g} lsl;dsf] z'Ns lng kfOg] 5}g .
-!#_ a}+s tyf ljQLo ;+:yfx?n] clgjfo{ ?kdf cfgf] j]j;fO6 /fVg' kg]{ 5 . a]j;fO6dfkm{t xfn ;fj{hlgs
ePsf ;fdfu|L @)&^ kf}ifd;fGt;Dddf g]kfnL efiffdf ;fj{hlgs ug'{sf ;fy} ca pk|fGt ;fj{hlgs x'g]
;fdfu|Lx? ;d]t g]kfnL efiffdf ;fj{hlgs ug]{ Joj:yf ug'{ kg]{ 5 .
!$= Ps jif{eGbf a9L e'QmfgL cjlw ePsf cfjlws shf{sf] xsdf shf{ k|jfx kZrft\ t];|f] kIfnfO{ ltg'{kg]{]
z'Ns afx]s cGo s'g} klg z'Ns lng kfOg] 5}g .
!%= vf/]hL tyf arfp
-!_ o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf]5 M–
PsLs[t lgb]{zg, @)&% sf]] ;]jf z'Ns ;DaGwL] O=k|f= lgb]{zg g+= @!÷)&% tyf ;f] kZrft ldlt
@)&^ c;f]h d;fGt;Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;} lgb]{zg
adf]lhd eP u/]sf] dflgg]5 .

415
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu

O=k|f=lgb]{zg g+= @!÷)&^

ljljw Joj:yf ;DaGwdf

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] kfngf ug'{ kg]{ ljljw Joj:yf ;DaGwdf 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 .
!= aLdf clestf{sf] ?kdf sfo{ ug{ ;Sg] ;DaGwdf
a}+s tyf ljQLo ;+:yfx?n] aLdf clestf{sf] sfo{ ug{ kfpg] 5}gg\ . t/, a}+s tyf ljQLo ;+:yf ;DaGwL P]g,
@)&# sf] bkmf $( pkbkmf -!_ sf] v08 -o_, pkbkmf -@_ sf] v08 -em_ / pkbkmf -#_ sf] v08 -7_
adf]lhd Ohfhtkqk|fKt ;+:yfx?n] æ/fi6« a}+sn] tf]s]sf cGo sfo{ ug]{Æ Joj:yf cGtu{t /xL shf{ k|jfxsf
qmddf C0fL :jod\n] 5gf}6 u/]sf] aLdf sDkgLaf6 dfq shf{sf] ;'/If0f :j?k /flvPsf] ;DklQsf] aLdf
u/fpg, shf{sf] aLdf u/fpg jf lagf lwtf] JolQmut hdfgLdf dfq k|jfx ePsf shf{sf] xsdf shf{
cjlw;Ddsf] nflu C0fLsf] cfjlws hLjg aLdf u/fpg afwf k'u]sf] dflgg] 5}g .
@= o; a}+saf6 Ohfhtkqk|fKt æsÆ / /fli6«o :t/sf ævÆ tyf æuÆ ju{sf ;+:yfx?n] a}+s tyf ljQLo ;+:yf
;DaGwL P]g, @)&# sf] bkmf $( adf]lhd plNnlvt /fi6« a}+sn] tf]s]sf cGo sfd ug]{ Joj:yf cGtu{t
s]Gb|Lo lgIf]k ;]jf lgodfjnL, @)^& adf]lhd lgIf]k ;b:osf] ?kdf sfo{ ug{ ;Sg] 5g\ .
#= sDKo'6/ ;6j]o/sf] k|of]u÷vl/b ug{] ;DaGwdf
k|ltlnkL clwsf/ P]g, @)%( n] sDKo'6/ ;6j]o/nfO{ af}l4s ;DklQsf] ?kdf JofVof u/]sf] Pjd\ u}/ sfg'gL
tyf gSsnL sDKo'6/ ;6j]o/sf] k|of]u sfg'gåf/f g} lgif]w u/]sf] x'Fbf a}+s tyf ljQLo ;+:yfx?n] gSsnL
sDKo'6/ ;6j]o/af6 aRg ;fjwfgL Pjd\ ;ts{tf ckgfpg' kg]{5 .
$= k'FhL j[l4 ;DaGwdf
cf=j= @)&@÷&# sf] df}lb|s gLltdf plNnlvt a}+s tyf ljQLo ;+:yfx?sf] k'FhLut cfwf/ ;'b[9 u/L
bL3{sfnLg ljsf;sf nflu cfjZos kg]{ ;|f]t kl/rfng ug{ tyf ljQLo :yfloTj k|j4{g ug{ ;~rfngdf
/lx/x]sf a}+s tyf ljQLo ;+:yfx?n] k'/f ug'{ kg]{ Go"gtd k'FhL ;DaGwdf b]xfosf] Joj:yf ul/Psf] 5 .
-!_ a}+s tyf ljQLo ;+:yfx?sf] juL{s/0f / Go"gtd r'Qmf k'FhL ;DaGwL Joj:yf M

/fli6«o:t/ k|fb]lzs :t/*

ju{
æsÆ ?= *)) s/f]8 –
ævÆ ?= @%) s/f]8 ?= !@) s/f]8
æuÆ ?=*) s/f]8 ?= %) s/f]8
* sf7df8f}+ pkTosf afx]s . o:tf ljQLo ;+:yfx?sf] sfo{ If]q÷kl/of]hgf tf]lsPsf k|b]z
cGtu{tsf tf]lsPsf lhNnfdf ;Lldt /xg] .
-@_ pko'{Qm adf]lhd ;~rfngdf /lx/x]sf a}+s tyf ljQLo ;+:yfx¿n] @)&$ c;f/ d;fGtleq sfod ug'{
kg]{ Go"gtd r'Qmf k'FhL ;dfg'kflts ¿kdf j[l4 ug{sf nflu :ki6 sfo{tflnsf ;lxtsf] Jofj;flos
of]hgf÷ k'FhL of]hgf (Capital Plan) k]z ug'{ kg]{5 . o; Joj:yf adf]lhd Go"gtd r'Qmf k'FhL k'¥ofpg]
;DaGwL k'FhL of]hgf ;DalGwt a}+s tyf ljQLo ;+:yfn] ldlt @)&@ ebf} d;fGtleq o; a}+ssf] a}+s tyf
ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{kg]{5 .

416
 cf=j= @)&#÷&$ sf] ljQLo ljj/0f cg';f/ k|:tfljt jf]gz ;]o/nfO{ r'Qmf kF'hL u0fgf ug]{ k|of]hgsf
nflu ;dfj]z ug{ ;lsg]5 .
a}+s tyf ljQLo ;+:yfn] a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# df ePsf] Joj:yf adf]lhd cfly{s
jif{ @)&#÷&$ sf] afXo n]vfk/LIf0f u/L ljQLo ljj/0f ;fj{hlgs ubf{sf] cj:yf;Dddf pka'Fbf g+=
! df tf]lsPadf]lhdsf] r'Qmf k'FhL ;DaGwL ljj/0f n]vf ;DaGwL l6Kk0fL -Notes to Accounts_ df :ki6
?kdf v'nfpg' kg]{5 .
-#_ pka'Fbf g+=@ cg';f/ cf=j= @)&#÷&$ sf] afXo n]vfk/LIf0f u/L ;fj{hlgs u/]sf] ljQLo ljj/0f n]vf
;DaGwL l6Kk0fL -Notes to Accounts_ df tf]lsPadf]lhdsf] Go"gtd r'Qmf k'FhL k'u]sf] Joxf]/f pNn]v
gePsf a}+s tyf ljQLo ;+:yfx?nfO{ b]xfo adf]lhdsf] sf/afxL x'g]5 .
-s_ gub nfef+z jf af]g; ;]o/ 3f]if0ff tyf ljt/0f ug{ /f]s nufpg],
-v_ lgIf]k ;+sng ug{ /f]s nufpg],
-u_ shf{ k|jfx ug{ /f]s nufpg] /
-3_ zfvf lj:tf/ ug{ /f]s nufpg] .
;fy}, tf]lsP adf]lhdsf] Go"gtd r'Qmf k'FhL gk'¥ofpg] a}+s tyf ljQLo ;+:yfx?sf] xsdf o; a}+saf6
afWosf/L dh{/ jf k|flKt (Merger/Acquisiton) sf] k|s[ofdf hfg lgb]{zg lbOg]5 .
-$_ pk a'Fbf g+= @ df plNnlvt Joj:yf cg';f/ o; a}+sdf k]z ul/Psf] kF'hL of]hgf ;DalGwt a}+s tyf
ljQLo ;+:yfx?n] ;j{;fwf/0fsf] hfgsf/Lsf] nflu cf–cfgf] j]e;fO6df k|sfzg ug'{kg]{ 5 .
-%_ tf]lsPsf] r'Qmf k'FhL k'¥ofpg] ;dofjlwsf ;DaGwdf o; Joj:yfdf h'g;'s} s'/f pNn]v ul/Psf]
ePtfklg ;d:ofu|:t a}+s tyf ljQLo ;+:yfx?sf] xsdf b]xfo adf]lhdsf] Joj:yf nfu" x'g]5 .
-s_ o; a}+saf6 ;d:ofu|:t 3f]if0ff eO{ @)&$ c;f/ d;fGt;Dddf ;d:ofu|:t cj:yfaf6 d'Qm
eO{;s]sf a}+s tyf ljQLo ;+:yfx?n] @)&^ c;f/ d;fGtleq tf]lsPadf]lhdsf] r'Qmf k'FhL
k'¥ofO{ ;Sg' kg]{5 .
-v_ ;d:ofu|:t 3f]if0ff eO{ l/hf]n';g k|lqmofdf /x]sf a}+s tyf ljQLo ;+:yfx?n] o; a}+saf6
tf]lsPsf] Go"gtd r'Qmf k'FhLsf] sDtLdf @% k|ltzt -Call in Advance ;d]t_ k'/f u/L Go"gtd
k'FhLsf]if cg'kft ;d]t sfod u/L ;d:ofu|:t cj:yfaf6 d'Qm ePdf To:tf] cj:yfaf6 d'Qm
ePsf] ldltn] @ jif{leqdf tf]lsPadf]lhdsf] r'Qmf k'FhL k'¥ofpg' kg]{5 .
-u_ o; a}+saf6 hf/L ul/Psf ljleGg lgb]{zgx? dWo] shf{ / k|fylds k'FhL lgIf]k cg'kft -CCD
Ratio_ / k|fyldstf k|fKt If]q Pjd\ ljkGg ju{df k|jfx ug'{kg]{ u/L tf]lsPsf] Go"gtd shf{
cg'kftdf cfjZostf tyf cf}lrTotfsf] cfwf/df 5'6 lbg ;lsg]5 .
-^_ ljutdf ljz]if Joj:yf cGtu{t Ps lhNnfdf dfq sfo{If]q /xg] u/L Ohfhtkq k|bfg ul/Psf ljQLo
;+:yfx?sf] k'FhL j[l4 ;DaGwdf b]xfo adf]lhdsf] gLltut Joj:yf ul/Psf] 5 .
s_ a}+s÷ljQLo ;+:yf ;+:yfkgf Pj+ ljQLo sf/f]jf/ ug{] Ohfhtkq ;DjGwL gLltut Pj+ k|s[ofut
Aoj:yf, @)^# df /x]sf] ;+:yfkgf ;DaGwL ljz]if Joj:yf adf]lhd Ps lhNnf sfo{If]q /xg] u/L
:yfkgf ePsf ævÆ / æuÆ ju{sf ljQLo ;+:yfx?n] tf]lsPsf] Go"gtd r'Qmf k'FhL @)&^ k';
d;fGtleq sfod ug'{ kg]{ .
v_ o; Joj:yf adf]lhd tf]lsPsf] ;dofjlwleq r'Qmf k'FhL sfod gug]{ ljQLo ;+:yfx?nfO{ tf]lsP
adf]lhd sf/afxLx? ug]{ .
-&_ Ohfhtkqk|fKt ævÆ / æuÆ ju{sf ljQLo ;+:yfx? Ps k|b]z jf /fli6«o:t/df ;~rfng ug'{ kg]{5 .
/fli6«o:t/ afx]ssf ævÆ / æuÆ ju{sf ljQLo ;+:yfx?n] b]xfosf zt{x?sf] cwLgdf /xL s'g} Ps
k|b]zdf cfgf] sfo{If]q sfod ug'{ kg]{5 .

417
 -s_ ævÆ ju{sf ljQLo ;+:yfx?n] ?= ! ca{ @) s/f]8 / æuÆ ju{sf ljQLo ;+:yfx?n] ?= %) s/f]8
r'Qmf k'FhL k'/f u/L o; a}+ssf] :jLs[lt lnO{ s'g} Ps k|b]ze/ cfgf] sf/f]jf/ ;~rfng ug{ ;Sg]5g\ .
-v_ a'Fbf g+= -s_ adf]lhdsf] r'Qmf k'FhL k'/f gu/];Dd xfn sfod /x]sf lhNnfx?df ;Lldt /xL cfgf]
sf/f]jf/ ;+rfng ug'{ kg]{5 .
-u_ PseGbf a9L k|b]zdf ;d]t zfvf sfof{no vf]nL ;~rfngdf /x]sf 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 . t/, Ps cfk;df ufEg]÷ufleg] jf k|flKt k|lqmofdf ;+nUg eO{ @)&& c;f/
d;fGtleq PsLs[t sf/f]af/ ;+rfng ug]{ ;+:yfsf] xsdf o:tf] ;dofjlw @)&* c;f/d;fGt sfod
ul/Psf]5 .
-3_ k|fb]lzs :t/sf nflu tf]lsPsf] r'Qmf k'FhL k'/f u/]sf ljQLo ;+:yfn] PseGbf a9L k|b]zdf /x]sf
zfvf sfof{no ljqmL, aGb jf :yfgfGt/0f gu/];Dd cfgf] k|b]zsf afFsL lhNnfdf sfo{If]q lj:tf/
ug{ kfpg] 5}gg\ .
-ª_ a'Fbf g++ -v_ / aFbf g+= -3_ df h'g;'s} s'/f n]lvPsf] ePtf klg ?= %) s/f]8 r'Qmf k'FhL k'/f
u/]sf ævÆ ju{sf ljQLo ;+:yfx? / ?= $) s/f]8 r'Qmf k'FhL k'/f u/]sf æuÆ ju{sf ljQLo
;+:yfx?n] o; a}+ssf] :jLs[lt lnO{ s'n kfFr lhNnf ggf£g] u/L Pp6} k|b]zleqsf hf]l8Psf %
lhNnf;Dd sfo{If]q lj:tf/ ug{ eg] o; Joj:yfn] jfwf k'¥ofPsf] dflgg] 5}g .
-r_ k|fb]lzs jf /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 .
%= Long Form Audit Report ;DaGwdf
Long Form Audit Report nfO{ ;do ;fk]If / k|efjsf/L agfpg o;};fy ;+nUg 9fFrf -cg';"rL @#=%_
cg';f/ nfu" ul/Psf] 5 . pQm Long Form Audit Report nfO{ o; a}+ssf] web-site: www.nrb.org.np sf]
a}+s tyf ljQLo ;+:yf lgodg ljefu cGtu{t /flvPsf] x'gfn] ;f]xL web-site af6 ;"rgf k|fKt u/L cfgf]
;+:yfsf] afXo n]vfk/LIfsaf6 ;f] Long Form Audit Report s} 9fFrfdf tof/ ul/Psf] clGtd n]vfk/LIf0f
k|ltj]bgnfO{ ;f]em} o; a}+sdf cfOk'Ug] u/L k7fpg] Joj:yf ug'{ kg]{5 .
^= k'FhL of]hgf ;DaGwdf
k'FhL of]hgf k|of]hgsf nflu €r'Qmf k'FhL€ eGg] zAbn] ;fwf/0f ;]o/ jfktsf] r'Qmf k'FhL -af]g; ;]o/ tyf
xsk|b ;]o/_ nfO{ dfq a'emfpg] / ;f] r'Qmf k'FhLdf ;fwf/0f ;]o/ afktsf] k|:tfljt af]g; ;]o/nfO{ ;d]t
;dfj]z ug{ ;lsg] 5 .
&= shf{ ckn]vg ;DaGwL ljlgod agfpFbf cjnDag ug'{ kg]{ dfu{bz{g ;DaGwdf
-!_ Ohfhtkqk|fKt ;+:yfn] s] s:tf shf{ c;'n x'g g;Sg] x'g\ lgwf{/0f ug]{ cfwf/ tof/ u/L To:tf] shf{
ckn]vg ug]{ af/] cf–cfgf] ;~rfns ;ldltaf6 ljlgod th'{df u/L o; a}+saf6 :jLs[lt lnO{ nfu" ug'{
kg]{5 .
-@_ Ohfhtkqk|fKt ;+:yfx?n] b]xfosf k|lqmofx? k'/f u/L shf{ ckn]vg ug{ ;Sg]5g\ .
-s_ shf{ v/fa au{df k/L !)) k|ltzt shf{ gf]S;fgL Joj:yf eO{ ;s]sf] x'g'kg]{ .
-v_ shf{ c;"nLsf] nflu k|rlnt P]g tyf gLlt adf]lhd lwtf] ;'/If0fsf] lnnfd laqmLsf] k|lqmof
;DkGg u/]sf] x'g'kg]{ .
-u_ shf{sf] lwtf] ;'/If0f lnnfd laqmL x'g g;s]sf] cj:yfdf clgjfo{ ?kdf lwtf] ;sf/ u/]sf]
x'g'kg]{ .
-#_ 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 .
t/, pka'Fbf -!_ adf]lhd tof/ u/]sf] sfo{ljlwsf] Joj:yf cGtu{t x'g] u/L ?= %) xhf/ eGbf sd
/sdsf] shf{ ckn]vg ubf{ pka'Fbf -@_ / of] Joj:yf clgjfo{ x'g] 5}g .
-$_ ckn]vg ul/Psf] shf{sf] xsdf To:tf] shf{ :jLs[t x'Fbf s'g tx jf s;sf] lg0f{oaf6 :jLs[t ePsf] xf] <
/ To:tf] shf{sf] ;'/If0f afkt /flvPsf] lwtf]sf] d"NofÍg s;/L ul/Psf] xf] < ;fy}, To:tf] shf{ c;'nLsf]

418
 nflu s] s:tf] k|of;x? ul/of] < o;/L ckn]vgdf hfg'kgf{sf] cf}lrTotf cflb af/] clen]vdf hgfpg'
kg]{5 .
-%_ ckn]vg ul/Psf shf{sf] c;'nLsf nflu Pp6f 5'§} shf{ c;'nL OsfOsf] :yfkgf u/L To:tf]
shf{x?sf] c;'nLsf nflu ;DalGwt ;+:yfn] lg/Gt/ k|of; hf/L /fVg' kg]{5 .
-^_ ckn]vg u/]sf shf{x?sf] cBfjlws ljj/0f 5'§} /lhi6/ v8f u/L /fVg' kg]{5 .
-&_ 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 .
-*_ shf{ ckn]vg ;DaGwdf sfg'gdf :ki6?kdf Joj:yf gu/L :ki6 dfu{lgb]{zg jf lgb]{lzsf ;d]tsf]
cefjdf ldgfxf tyf ckn]vg sfo{ ubf{ lg0f{ostf{dfly cToflws clwsf/ /xg hfg] ;DefJotfnfO{
x[bo+ud u/L ljj]sflwsf/ k|of]u x'g glbg C0f /sd ldgfxf jf ckn]vgaf6 eljiodf kg{ ;Sg]
k|efj ;d]tnfO{ dWogh/ /fvL ;f] ;DaGwdf :ki6 tyf kf/bzL{ gLltut Joj:yf ug'{ kg]{5 .
-(_ ckn]vg ul/Psf shf{x?sf] ljj/0f cfly{s jif{ ;dfKt ePsf] ldltn] !% lbgleq ;DalGwt
;'kl/j]If0f laefu / shf{ ;"rgf s]Gb| ln= df k7fpg' kg]{5 .
*= ;Ddflgt >L ;jf{]Rr cbfntsf] lg0f{o sfof{Gjog ;DaGwdfM
-s_ 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 ;f] lgb]{zg sfof{Gjog ug{ 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]{ .
&= 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]{ .

419
 !!= 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] .
-v_ ;Ddflgt >L ;jf{]Rr cbfntsf] ldlt @)&#÷)&÷)* df ePsf] km};nfaf6 b]xfo adf]lhdsf]
lgb]{zgx? ;a} a}+s tyf ljQLo ;+:yfx?n] sfof{Gjog ug]{ Joj:yf ldnfpg o; a}+snfO{ cfb]z ePsf]
x'Fbf ;f] lgb]{zg sfof{Gjog ug{ of] lgb]{zg hf/L ul/Psf] 5 M
!_ shf{ lng] qmddf g} C0fLsf] ;DklQsf] ;xL d"NofÍg x'g] jftfj/0fsf] ;'lglZrttf ug]{ .
@_ lwtf] /x]sf] ;DklQ lnnfd ubf{sf] avtsf] k|rlnt ahf/ df]n cg';f/ lnnfd laqmL tyf ;sf/
ug]{ u/fpg] u/L Joj:yf ug]{ .
#_ k|To]s C0fLn] 7uL ug]{ lgotjz g} shf{ lnPsf] /sd ga'emfPsf] xf] eGg] dfGotf shf{ k|bfos
;+:yfn] /fVg' pko'Qm gx'g] x'gfn] C0fL / lghsf kl/jf/k|lt ;Ddfg / ;xfg'e"lt /fvL Gofof]lrt
tj/n] shf{ c;'n ug]{ k|lqmof yfNg pko'Qm x'g] x'Fbf ;f] sf] ;'lglZrttf x'g] u/L Joj:yf
ldnfpg] .
$_ shf{ ln+bfsf avt ul/Psf] jfrf ljk/Lt af/Daf/ Jofhb/df a[l4 gug]{ gu/fpg] .
%_ C0f c;'nL k|lqmof k|f/De ePkl5 C0fLsf] kl/jf/;Fu ;DalGwt cGo ;b:ox?sf] ;fdflhs
k|lti7f, OHht, ;Ddfgdf k|lts"n k|efj gkg]{ u/L cfjZos Joj:yf ldnfpg] .
(= a}+sb/ ;DaGwdfM
o; a}+saf6 Ohfhtkqk|fKt ;+:yfx?nfO{ k|rlnt P]gdf ePsf] Joj:yf cg';f/ pknAw u/fO{g] shf{sf]
Aofhb/ -a}+sb/_ ^ k|ltzt sfod ul/Psf] 5 .
!)= :yfoL t/ntf ;'ljwf (SLF) ;DaGwdf
o; a}+saf6 Ohfhtkqk|fKt ;+:yfsf] cf–cfgf] :jfldTjdf /x]sf] g]kfn ;/sf/sf] 6«]h/L laN; / ljsf;
C0fkqsf] lwtf]df To:tf C0fkqx¿sf] c+lst d"Nosf] () k|ltzt;Ddn] x'g cfpg] /sd k|rlnt a}+sb/df
cNksfnLg :yfoL t/ntf ;'ljwf -shf{_ o; a}+sn] pknAw u/fpg ;Sg] 5 .
!!= clGtd C0fbftf ;'ljwf ;DaGwdf
cGt/a}+s / v'nf ahf/ tyf :yfoL t/ntf ;'ljwfaf6 cfjZos t/ntf cfk"lt{ x'g g;s]sf] cj:yfdf o; a}+sdf
vftf /x]sf a}+s tyf 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 .
!@= l/kf] / l/e;{ l/kf] af]nsaf]n cjlw ;DaGwdf
v'nf ahf/ sf/f]af/ cGtu{t l/kf] / l/e;{ l/kf] af]nsaf]nsf] clwstd cjlw @! lbg sfod ul/Psf] 5 .
!#= ljb]zL ljlgdo ;DaGwL sfo{ ug]{ ;DaGwdf
b]xfo adf]lhdsf Ohfhtkqk|fKt ljQLo ;+:yfx?nfO{ o; a}+ssf] ljb]zL ljlgdo Joj:Yffkg ljefuaf6
:jLs[lt k|fKt u/L ljb]zL ljlgdo ;DaGwL b]xfo adf]lhdsf yk sfo{ ug{ kfpg] Joj:yf ul/Psf] 5 .
-s_ ævÆ / æuÆ ju{sf ljQLo ;+:yfx?n] lgodfg';f/ OHffhtkq k|fKt u/L Ogjf8{ /]ld6\ofG; -Inward
Remittance_ sf] sfo{ ug{ ;Sg] .
-v_ ævÆ / æuÆ ju{sf ljQLo ;+:yfx?n] ef/tLo d'b|fsf] vl/b tyf laqmL ;DaGwL sfo{x? ug{ ;Sg]
-u_ /fli6«o:t/sf ævÆ ju{sf ljQLo ;+:yfx?n] ljb]zL d'b|fsf] lgIf]k :jLsf/ ug{ ;Sg] .

420
 -3_ /fli6«o:t/sf ævÆ ju{sf ljQLo ;+:yfx?n] ljb]zL d'b|fsf] vl/b÷laqmL ug{, kf;kf]6{ afkt ;6xL
;'ljwf k|bfg ug{, ljb]zL d'b|fdf vftf vf]Ng tyf Nostro Account vf]Ng ;Sg] .
-ª_ ævÆ / æuÆ ju{sf ljQLo ;+:yfx?n] :jLs[t k|fKt a}+ssf] ;xfos Ph]06 eO{ g]kfnL / ef/tLo d'b|fsf]
Debit / Credit sf8{ hf/L ug{ ;Sg] .
-r_ /fli6«o:t/ afx]ssf ævÆ ju{sf ljQLo ;+:yfx?n] ;d]t ljb]zL d'b|f vl/b u/L g]kfn /fi6« a}+s jf
jfl0fHo a}+sx?nfO{ laqmL ug{ ;Sg] .
-5_ a}+s tyf ljQLo ;+:yfx?sf] pkl:ylt Go"g /x]sf tf]lsPsf #) lhNnfdf vf]lnPsf æuÆ ju{sf ljQLo
;+:yfsf zfvf sfof{nox?n] k|rlnt sfg'g adf]lhd ljb]zL ljlgdo ;6xL Ohfhtkq lnO{ ljb]zL d'b|f
vl/b u/L g]kfn /fi6« a}+s jf jfl0fHo a}+sx?nfO{ laqmL ug{ ;Sg] .
!$= :jb]zL /sdfGt/sf] sf/f]af/ ;DaGwdf
:jb]zL /sdfGt/sf] sf/f]af/ ug{ rfxg] Ohfhtkqk|fKt ævÆ / æuÆ ju{sf ljsf; a}+s tyf ljQ
sDkgLx¿n] cfkm"n] :jb]zL /sdfGt/sf] sf/f]af/ ug{ rfx]sf] Ohfhtkqk|fKt æsÆ ju{sf] jfl0fHo a}+s;Fu
;xdlt -Memorandum of Understanding_ u/L tyf Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf
ljQLo ;+:yfn] cfg} zfvf jf cGo Ph]G;Lx? dfkm{t :jb]zL /sdfGt/sf] sf/f]af/ ug{ rfx]df /sdfGt/
;DaGwL ;Dk"0f{ hf]lvd cfkm}Fn] axg ug]{ u/L o; a}+ssf] :jLs[ltsf] nflu cg'/f]w u/]df :jLs[lt k|bfg ug{
;lsg]5 .
t/ ævÆ ju{sf ljsf; a}+sx?n] ;Dk"0f{ hf]lvd cfkm} axg ug]{ u/L cfgf zfvf÷sfof{no dfkm{t cfgf
u|fxsnfO{ :jb]zL jf ljb]zL /sdfGt/ sf/f]af/ ;DaGwL ;]jf k|bfg ug{ ;Sg]5g .Æ

!%= lnvt g]kfnL efiffdf tof/ ug]{ ;DaGwdf

-s_ a}+s tyf ljQLo ;+:yfx?n] 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 a}+s tyf 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 a}+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{ ul/Psf] 5}g .
a}+s tyf ljQLo ;+:yfn] shf{;Fu ;DalGwt C0f k|:tfj kq -Offer Letter_, shf{ td;'s -Loan
Deed_, lwtf]aGws lnvt -Mortgage Deed_, Hypothecation Agreement / Trust Receipt
Agreement clgjfo{?kdf b]jgfu/L lnkL g]kfnL efiffdf tof/ ug'{kg]{ / Consortium Loan
Agreement, Letter of Assignment, Letter of Guarantee sf] xsdf xfnnfO{ c+u|]hL efiffdf ;d]t
tof/ ug{ ;lsg] 5 . ;fy}, oL sfuhftx?nfO{ klg qmlds ?kdf g]kfnL efiffdf tof/ ub}{ hfg]
gLltut Joj:yf ug'{ kg]{5 .
lnvt÷hdfgLkq tof/ ubf{ hdfgL /sd, C0fsf] cjlw, C0fsf] k|of]hg, k|d'v C0fL, ;fIfL,
hdfgtstf{sf] gfd, 7]ufgf, ;f] sf] ;gfvt nufotsf ljifox? tyf cGo k|sf/sf lnvtx?df ;d]t
b]xfo adf]lhdsf ljifox?nfO{ oyf]lrt :yfgdf clgjfo{ ?kn]] pNn]v ug'{ kg]{5 .
lnvtdf :ki6;Fu pNn]v x'g'kg]{ ljifox?
 ;DalGwt JolQmsf] gfd, 7]ufgf, ldlt, JolQmsf] xsdf gful/stf÷kf;kf]6{ gDa/ tyf tLg k':t],
 Dofb, cjlw, k|of]hg,
 ;DalGwt JolQmsf] ;DaGwdf a}+s tyf ljQLo ;+:yfåf/f ;gfvt,
 /sd,
 ;fIfL -Witness_,
 x:tfIf/ klxrfg ug]{ k|of]hgsf] nflu ;DalGwt sf/0fLsf] gfd,
 cGo cfjZos b]lvPsf ljifox? .

421
 -v_ Ohfhtkqk|fKt ;+:yfx?n] 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 pknAw x'g] Joj:yf clgjfo{ ?kdf ug'{ u/fpg'
kg]{5 .
!^= ATM df CCTV sf] Joj:yf ;DaGwdf
Ohfhtkqk|fKt ;+:yfx?n] Automated Teller Machine (ATM) x?df CCTV Sofd]/f nufot cGo ;'/Iff
;DaGwL k|aGwx? clgjfo{ ?kdf ug'{ u/fpg' kg]{5 .
!&= SWIFT Message sf] dfWodaf6 /sdfGt/ ug{] ;DaGwdf
SWIFT (Society for Worldwide Interbank Financial Telecommunication) k|ljlw h8fg u/]sf a}+s tyf
ljQLo ;+:yfx?n] SWIFT Message sf] dfWodaf6 o; a}+s;Fu sf/f]af/ ubf{ b]xfo adf]lhd ul/Psf] 5 M
s= o:tf] sf/f]af/sf nflu cfOtaf/b]lv laxLaf/;Dd ck/fGx #M)) jh];Dd /sdfGt/sf] nflu cg'/f]w eO{
cfPdf ;f]xL lbg /sdfGt/ ul/g]] .
v= ck/fGx #M)) jh] kl5 /sdfGt/sf] nflu cg'/f]w eO{ cfPsf] cj:yfdf ;f] lbg kl5sf] csf]{ sfo{ lbgdf
/sdfGt/ ul/g] .
u= z'qmaf/ lbgsf] !@M)) jh];Dd /sdfGt/sf] nflu cg'/f]w e} cfPdf ;f]xL lbg /sdfGt/ ul/g] .
3= z'qmaf/ lbgsf] !@M)) jh] kl5 /sdfGt/sf] nflu cg'/f]w eO{ cfPsf] cj:yfdf ;f] lbg kl5sf] csf]{ sfo{
lbgdf /sdfGt/ ul/g] .
!*= ljb]zL a}+s tyf ljQLo ;+:yfx?nfO{ k|fljlws ;]jf k|bfg ug{ ;lsg] ;DaGwdf
g]kfnaf6 ljb]zdf k'FhLut nufgL ug]{ u/L k'FhL vftf v'Nnf gul/Ptf klg Ohfhtkqk|fKt æsÆ ju{sf
jfl0fHo a}+sx?n] cfgf] k|aGwkqdf plNnlvt ljifodf o; a}+ssf] k'j{ :jLs[lt lnO{ ljb]zdf k'FhLut nufgL
gx'g] u/L ljb]zL a}+s tyf ljQLo ;+:yfx?nfO{ u}/sf]ifdf cfwfl/t laleGg k|fljlws ;]jf -Technical
Service_ k|bfg ug{ ;Sg]5g\ .
!(= ;]km l8kf]lh6 eN6, ns/ ;]jf ;~rfng ;DaGwdf
;]km l8kf]lh6 eN6, ns/ ;]jf (Safe Deposit Vault, Locker Service) pknAw u/fpFbf b]xfo adf]lhdsf]
zt{x?sf] cwLgdf /xL ;~rfng ug{ ;lsg] 5 .
!= ;+:yfsf] r'Qmf k'FhL o; a}+sn] tf]s] adf]lhd k'u]sf] x'g' kg]{ .
@= ;+:yfsf] ;]km l8kf]lh6 eN6 ;~rfngsf] nflu 5'§} lgb]{lzsf÷ljlgod x'g' kg]]{ .
#= ;+:yfn] cfk"m;Fu lgIf]k / shf{sf] sf/f]af/ u/]sf cfgf u|fxsx?nfO{ dfq ;]km l8kf]lh6 eN6sf] ;]jf
pknAw u/fpg' kg]{ .
$= u|fxs klxrfg k4lt (CDD) agfO{ nfu" ug'{ kg]{ .
%= ns/ k|of]ustf{nfO{ pRr hf]lvd, dWod hf]lvd, Go"g hf]lvd, /fhgLlts ?kdf k|efjzfnL JolQm
(Politically Exposed Person) df auL{s/0f u/L ;f]xL adf]lhd cg'udg ug'{kg]{ .
^= ;]km l8kf]lh6 eN6 ;~rfng ug'{ cufj} ;'/Iffsf] nflu CCTV h8fg x'g'kg]{ ;fy} cnfd{ k4lt -
Alarm System) sf] Joj:yf u/L ;f] cnfd{ k4ltaf6 k|d'v ;'/Iff clws[t / ;/sf/L ;'/Iff
lgsfo;Dd ;"rgf k|jfx ug{ ;lsg] lsl;dsf] Joj:yf clgjfo{ ?kdf x'g'kg]{ .
&= ns/ k|of]ustf{sf] d[To"ePsf] cj:yfdf u|fxsn] OR5fPsf] JolQmnfO{ pQm ns/sf] ;DklQ x:tfGt/0f
ug'{kg]{ .
*= ns/df sfg'gn] lgif]w u/]sf a:t'x? h:t}M laikmf]6s kbfy{, xft xltof/, cft+sjfbL lqmofsnfkdf
k|of]u x'g] ;fdfu|Lx?, nfu" kbfy{ cflb nufotsf j:t'x? /fVg glbg] cfjZos Joj:yf ug'{sf ;fy}
o:tf j:t'x? g/flvPsf] af/] ;DalGwt u|fxssf] :j3f]if0ff ;d]t lng' kg]{5 .
@)= ATM ;~rfng ;DaGwdf
Ohfhtkqkqk|fKt ævÆ / æuÆ ju{sf ;+:yfx?n] b]xfosf] zt{x?sf] cwLgdf /xL Automated Teller
Machine (ATM) /fVg ;Sg]] 5g\ .

422
 != k"jf{wf/ tyf e'QmfgL k|0ffnLsf] ;'/Iffsf] k"0f{ bfloTj ;DalGwt ;+:yfsf] g} x'g]5 .
@= ;]jf z'Ns ;DaGwL Joj:yf :ki6?kdf k|sflzt ug'{ kg]{5 .
#= o;} lgb]{zgsf] a'Fbf g+= !# sf] v08 -ª_ cg';f/ o; a}+saf6 Ohfhtkqk|fKt afl0fHo a}+s;Fu ;Da4tf
sfod u/L ;Demf}tf u/]/ ;xfos Ph]06sf] ?kdf o:tf] sfo{ ug{ afwf kg]{5}g .
$= /fli6«o:t/sf ævÆ / æuÆ ju{sf ;+:yf afx]s cGo ;+:yfn] cfgf] :jLs[t sfo{If]qdf ;Lldt /xg] u/L
cfgf u|fxsx?nfO{ dfq ;]jf k|bfg ug{ cfg} 5'§} ATM /fVg ;Sg] 5g\ .
@!= lnnfdL ubf{ :jfldTj tyf ef]uflwsf/ x:tfGt/0f ;DaGwdf
af]nsjf]nsf] dfWodaf6 lwtf] lnnfdL -Auction_ ubf{ ;DalGwt af]nsjf]njfnf -Bidder_ JolQm jf ;+:yfsf]
gfddf g} pQm ;DklQsf] :jfldTj tyf ef]uflwsf/ -Ownership & Possession_ x:tfGt/0f ug'{ kg]{5 .
@@= ;fwf/0f÷;+:yfks ;]o/x? hkmt ug]{ ;DaGwdf
Ohfhtkqk|fKt ;+:yfx?sf] ;fwf/0f ;]o/ tyf ;+:yfks ;]o/df sf/jfxLdf k/]sf JolQm / lghsf] Psf3/
kl/jf/n] nufgL u/]sf] cj:yfdf To:tf ;fwf/0f÷;+:yfks ;]o/x? hkmt u/L lnnfd ug]{ / To;/L k|fKt x'g
cfpg] /sd shf{ r'Qmf ug]{ k|of]hgsf nflu pkof]u ug{' kg]{5 .
@#= ;fOgaf]8{ tyf n]6/Kof8 ;DaGwdf
Ohfhtkqk|fKt ;+:yfx?sf] ;fOgaf]8{ tyf n]6/Kof8 x]bf{ :ki6?kdf s'g ju{ tyf slt lhNnfdf sfo{ If]q
ePsf] ljQLo ;+:yf xf] egL 5'6\ofpg sl7g eO{ ;j{;fwf/0f hgtfdf e|d kg{;Sg] b]lvPsf] x'Fbf o; a}+saf6
Ohfhtkqk|fKt ;+:yfx?n] 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 .

Ohfhtkqk|fKt ;+:yf pNn]v ug'{ kg]{ jfSof+z

Ohfhtk|fKt €sÚ ju{sf ;+:yfx?n] g]kfn /fi6« a}+saf6 €sÚ ju{sf] Ohfhtkqk|fKt ;+:yf
Ohfhtk|fKt €vÚ ju{sf ;+:yfx?n] g]kfn /fi6« a}+saf6 €vÚ ju{sf] Ohfhtkqk|fKt ;+:yf -===== lhNnf
sfo{ If]q ePsf]_
Ohfhtk|fKt €uÚ ju{sf ;+:yfx?n] g]kfn /fi6« a}+saf6 €uÚ ju{sf] Ohfhtkqk|fKt ;+:yf -===== lhNnf
sfo{ If]q ePsf]_
gf]6M /fli6«o:t/sf ljQLo ;+:yfx?n] sfo{If]q ;DaGwL ljj/0f pNn]v ug{ clgjfo{ x'g] 5}g .

@$= r]s lSnol/Ë tyf e'QmfgL ;DaGwL Joj:yfM

!= Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] ?= !) nfv jf ;f]eGbf a9Lsf] /sd e'QmfgL ubf{ clgjfo{ ?kdf
PsfpG6k]oL r]s dfkm{t\ jf ;DalGwt JolQmsf] vftfdf dfq e'QmfgL ug'{ kg]{]5 . ;fy}, kmd{, sDkgL,
;+:yf jf sfof{nosf] gfddf lvlrPsf r]sx?sf] e'QmfgL ;d]t PsfpG6k]oL x'g' kg]{5 . t/, b]xfosf]
cj:yfdf pNn]lvt ;Ldf eGbf a9Lsf] /sd gub e'QmfgL ug{ afwf kg]{ 5}gM
-s_ s'g} lgIf]kstf{ jf artstf{n] s'g} vf; sf/0f b]vfO{ gub e'QmfgLsf] nflu lbPsf] lgj]bgsf]
Joxf]/f / sf/0f dgfl;a b]lvPdf To:tf] lgIf]kstf{ jf artstf{nfO{ pNn]lvt ;LdfeGbf a9L
gub e'QmfgL ug{,
-a}+s tyf ljQLo ;+:yfn] o; Joj:yf adf]lhd gub e'QmfgL lbPsf] dfl;s ljj/0f cBfjlws ug'{
kg]{5 ._
:ki6Ls/0f M
o; k|of]hgsf nflu k|fyldstfk|fKt k"jf{wf/ cfof]hgfx? h:t} hnljB't, ;8s, ;~rf/ h:tf
If]qx?df sd{rf/L tyf >ldsx?sf] kfl/>lds÷Hofnf e'QmfgL ug{, g]kfn ;/sf/sf ljleGg
lgsfo tyf ljleGg cfof]hgfx?df cfjZos dfn;fdfgx?sf] cfk"lt{ ug{, g]kfn ;/sf/nfO{
j'emfpg' kg]{ /fh:j e'QmfgL ug{, sfg'gL sf/jfxLsf] l;nl;nfdf ljuf]÷w/f}6L÷hdfgt /sd hDdf
ug{, k]G;g SofDk dfkm{t k]G;g ljt/0f ug{, g]kfn ;/sf/n] ljt/0f ug]{ /fxt, cg'bfg jf
;xfotf ljt/0f ug{, ljk|]if0f sDkgL÷Ph]G6x?n] ljk|]if0f k|fKt ug]{ JolQmx?nfO{ /sd e'QmfgL ug{,

423
 art tyf C0f ;xsf/L ;+:yfnfO{ cfgf ;b:ox?;+usf] b}lgs sf/f]af/sf] e'QmfgL ug { lgj]bg
lnO{ pNn]lvt ;Ldf eGbf a9L gub e'QmfgL lbg ;lsg]5 . o; cg';f/ e'QmfgL ePsf] /sdsf]
ljj/0f ;DalGwt a}+s tyf ljQLo ;+:yfdf a'emfpg' kg]{5 .

-v_ ljQLo ;+:yfaf6 lnPsf] shf{, To;sf] ;fFjf tyf Aofh e'QmfgL ug{, /
-u_ o; a}s + af6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?aLr b}lgs sf/f]jf/ ;~rfngsf nflu gub
sf/f]af/ ug{ .
@= a}+s jf ljQLo ;+:yfx?n] lvRg] r]ssf] cu|efusf] dflyk§Lsf] vfnL :yfgdf clgjfo{?kdf r]s /fO6/,
r]s k+r, r]s k|f]6]S6/ jf l/jg /fO6/ nufpg' kg]{5 .
#= ljlgd]o clwsf/ kq P]g, @)#$ sf] bkmf ^ df ePsf] Joj:yf adf]lhd s'g} klg r]sdf c+s / cIf/df
/sd km/s k/]df cIf/df n]lvP cg';f/sf] /sdnfO{ dfGotf lbg' kg]{5 .
$= r]ssf] cu|efudf /]vfÍg -Crossing_ jf /]vfÍg ;DaGwL 5fk / 8«c/sf] 5fk afx]s cGo s'g} lsl;dsf]
5fk nufPsf r]ssf] e'QmfgL ug{ ;DalGwt ;+:yf afWo x'g] 5}g .
%= RofltPsf, d;L nfu]sf, s]/d]6 ePsf r]ssf] e'QmfgL ug{ ;DalGwt ;+:yf afWo x'g] 5}g .
^= e'QmfgLsf] nflu k|fKt r]s g]kfnL jf c+u|]hL dWo] s'g} Ps efiffdf dfq :ki6 ?kdf n]lvPsf] x'g'kg]{5 .
&= ;+:yfsf] gfddf lvlrPsf r]s ;DalGwt ;+:yf cfkm}n] vftfdf hDdf ug{ k7fpFbf ;DalGwt ;+:yfsf]
k|i6 a'lemg] 5fk r]ssf] k5fl8 clgjfo{ ?kdf nufPsf] x'g'kg]{5 . t/ ;DalGwt ;+:Yffsf] nflu cGo
JolQm, kmd{, sDkgL jf ;+:yfn] To:tf] r]s vftfdf hDdf ul/lbFbf eg] 5fk nufpg clgjfo{ x'g] 5}g .
*= lSnol/Ë dfkm{t k|fKt g]kfn /fi6« a}+ssf r]ssf] /sd h;sf] gfddf r]s lvlrPsf] xf]Ù p;}sf] gfdsf]
vftfdf hDdf ug'{kg]{5 .
(= o; a}+saf6 hf/L On]S6«f]lgs lSnol/Ë ;DaGwdf hf/L lgb]{zg tyf dfu{bz{gx?sf] kfngf gePsf
r]sx?sf] lSnol/Ë tyf e'QmfgL ug{ ;DalGwt ;+:yf afWo x'g] 5}g .
@%= Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] b]xfo adf]lhdsf Joj:yfx?sf] cwLgdf /xL u}/ g]kfnL
gful/snfO{ lgo'Qm u/L sfd u/fpg ;Sg]5g\ .
-s_ u}/ g]kfnL gful/saf6 Joj:yfkg ;]jf lng] ;DaGwdf M Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n]
lgDg adf]lhd k|fljlws ;]jf ;Demf}Tff -Technical Service Agreement, TSA_ u/L u}/ g]kfnL
gful/saf6 Joj:yfkg ;]jf lng ;Sg]5g\ .
-!_ ljb]zL ;+o'Qm nufgLdf ;~rflnt a}+s tyf ljQLo ;+:yfx?n] ljb]zL nufgLstf{ -Joint
Venture Partner_ ;Fu k|fljlws ;]jf ;Demf}tf -Technical Service Agreement, TSA) u/L
k|ljlw x:tfGt/0f ubf{ €ljb]zL nufgL tyf k|ljlw x:tfGt/0f P]g, @)$(Ú adf]lhd :jLs[lt
lng'kg]{ sfg'gL Joj:yf /x]sf]n] ;f] Joj:yfsf] kl/kfngf ug{' kg]{5 .
-@_ k|fljlws ;]jf ;Demf}tf -TSA_ df lgDg laifox? v'nfpg' kg]{5 .
-s_ k|fljlws ;]jf ;Demf}tf cGtu{t Joj:yfkg ;]jf lng] kb / ;+Vof .
-v_ k|fljlws ;]jf k|bfg ug]{ laifo tyf of]hgfx? .
-u_ k|fljlws ;]jf ;Demf}tfsf] cjlw tyf z'Ns .
-3_ Joj:yfkg ;]jfdf vl6O{ cfpg] u}/ g]kfnL gful/ssf] kfl/>lds tyf ;'ljwf .
-ª_ Joj:yfkg ;]jfdf vl6O{ cfpg] u}/ g]kfnL gful/ssf] kfl/>lds tyf ;'ljwf Joxf]g]{ ;|f]t
-k|fljlws ;]jf z'Nsaf6 Joxf]g]{ jf Ohfhtkqk|fKt ;+:yfn] Joxf]g]{ eGg] laifo_ .
-r_ k|fljlws ;]jfdf vl6O{ cfpg] u}/ g]kfnL gful/ssf] ;]jf cjlw .
-5_ k|fljlws ;]jf ;Demf}tf adf]lhd sfo{ gePdf ;f]sf] Ifltk"lt{sf] Joj:yf .
-h_ cGo cfjZos laifo .

424
 -#_ k|fljlws ;]jf ;Demf}tf -TSA_ cGtu{t vl6O{ cfpg] u}/ g]kfnL gful/sx?sf] xsdf ljBdfg
>d P]g tyf lgodfjnL cg';f/ >d :jLs[lt lng'kg]{ Joj:yf /x]sf]n] ;f]xL adf]lhd :jLs[lt
lnP/ dfq sfd ug'{÷u/fpg' kg]{5 .
-$_ k|fljlws ;]jf ;Demf}tf adf]lhd ;DalGwt Ohfhtkqk|fKt a}+s jf ljQLo ;+:yfdf Joj:yfkg
;]jfsf nflu vl6O{ cfpg] u}/ g]kfnL gful/ssf] ;+Vof b]xfoadf]lhd x'g]5 .
-s_ @) b]lv %) k|ltzt;Dd ljb]zL nufgL /x]sf] cj:yfdf a9Ldf % hgf;Dd .
-v_ %) k|ltzt eGbf a9L ljb]zL nufgL /x]sf] cj:yfdf a9Ldf & hgf;Dd .
-%_ k|fljlws ;]jf ;Demf}Tffsf] cjlw % jif{sf] x'g]5 / ;f]nfO{ gjLs/0f ug{ ;lsg]5 . ;f] ;Demf}tf
cGtu{t Joj:yfkg ;]jfdf lgo'Qm eO{ cfpg] u}/ g]kfnL gful/ssf] ;]jf cjlw @ jif{ eGbf a9L
x'g] 5}g . lghsf] kfl/>lds k|fljlws ;]jf z'Nsaf6 Joxf]g{ ;lsg]5 . ;DalGwt Ohfhtkqk|fKt
a}+s jf ljQLo ;+:yfn] g} lghsf] kfl/>lds Joxf]g]{ ;Demf}tf ePdf ljBdfg Joj:yf cg'?k x'g]
u/L to ug'{ kg]{5 .
gf]6 M ljBdfg Joj:yf eGgfn] k|fljlws ;]jf ;Demf}tf adf]lhd k|d'v sfo{sf/Lsf] sfo{ ug]{ u/L
lgo'Qm u}/ g]kfnL gful/ssf] xsdf ;a} Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?nfO{ ;dfg
?kdf nfu" x'g] u/L o; a}+saf6 hf/L ul/Psf k|d'v sfo{sf/Lsf] tna, eQf tyf ;'ljwf
;DaGwL dfu{bz{g tyf lgb]{zgx? / k|d'v sfo{sf/L clws[t afx]s Joj:yfkg ;]jfdf vl6Psf
cGo sd{rf/Lx?sf] xsdf ;+:yfsf] ;~rfns ;ldltn] ;+:yfsf ;a} sd{Rff/Lx?sf] nflu to
u/]sf] kb cg';f/sf] tna eQf tyf ;'ljwf ;DaGwL Joj:yfnfO{ hgfpFg]5 .
-^_ ljb]zL ;+o'Qm nufgL g/x]sf a}+s tyf ljQLo ;+:yfx?n] u}/ g]kfnL gful/saf6 Joj:yfkg ;]jf
lng kfpg] 5}gg\ . t/, g]kfn ;/sf/sf] nufgL /x]sf a}+s tyf ljQLo ;+:yfx?df pRr k|fljlws
;'wf/ cfjZos ePdf ljb]zL a}+s jf ljQLo ;+:yf;Fu k|fljlws ;]jf ;Demf}tf u/L Joj:yfkg
;]jfdf u}/ g]kfnL gful/snfO{ lgo'Qm ug{ :jLs[lt lbg ;Sg]5 . o:tf] k|fljlws ;]jf ;Demf}tfsf]
cjlw, u}/ g]kfnL gful/ssf] ;]jf cjlw tyf kfl/>lds ;DaGwdf o; a}+sn] :jLs[lt lbP
adf]lhd x'g]5 .
-&_ xfn nfu" /x]sf] k|fljlws ;]jf ;Demf}tf -TSA_ sf] cjlw ;dfKt ePkZrft\ Ohfhtkqk|fKt
;+:yfx?n] o;} Joj:yfsf] cwLgdf /xL gofF ;Demf}tf ug'{ kg]{5 .
-v_ u}/ g]kfnL gful/snfO{ sd{rf/Lsf] ?kdf lgo'Qm u/L sfd u/fpg] ;DaGwdf M Ohfhtkqk|fKt a}+s
tyf ljQLo ;+:yfn] s'g} ljz]if k|fljlws kbdf :jb]z d} bIf sd{rf/L pknAw gePdf b]xfo
adf]lhdsf] k|lqmof÷Joj:yfx?sf] kfngf u/L u}/ g]kfnL gful/snfO{ lgo'Qm u/L sfd u/fpg
;Sg]5g\ M
-!_ u}/ g]kfnL gful/snfO{ v'Nnf ul/g] k|fljlws kb tyf 5gf}6 k|lqmofsf ;DaGwdf ;+:yfsf]
sd{rf/L ;]jf ljlgodfjnLdf :ki6 Joj:yf u/]sf] x'g' kg]{5 .
-@_ tf]lsPsf] k|fljlws kbdf ;j{k|yd g]kfnL gful/snfO{ k|fyldstf lbO{ /fli6«o:t/sf] kqklqsfdf
lj1fkg k|sfzg ug'{ kg]{5 .
-#_ /fli6«o:t/sf] kqklqsfdf lj1fkg k|sfzg ubf{ ;d]t s'g} klg g]kfnL gful/s pknAw gePdf
dfq u}/ g]kfnL gful/snfO{ lgo'Qm ug]{ k|lqmof cjnDag ug{ ;lsg]5 .
-$_ u}/ g]kfnL gful/ssf] kfl/>lds, kfl/>lds lgwf{/0fsf] cfwf/, ;]jfsf zt{x? tyf ;]jf
cjlwsf ;DaGwdf ;~rfns ;ldltn] lg0f{o u/L o; a}+ssf] :jLs[ltsf nflu k]z ug'{ kg]{5 .
u}/ g]kfnL gful/ssf] ;]jf cjlw Psk6sdf b'O{ jif{df ga9fO{ a9Ldf kfFr jif{;Dd / ljlzi6
k|sf/sf] bIf k|fljlws kbsf nflu a9Ldf ;ft jif{ dfq /xg ;Sg]5 .
-$_ u}/ g]kfnL gful/snfO{ sfddf nufpg' k"j{ ljBdfg >d P]g adf]lhd :jLs[lt lng' kg]{5 .
-%_ Psk6s u}/ g]kfnL gful/snfO{ sfddf nufpg] a}+s tyf ljQLo ;+:yfn] g]kfnL gful/snfO{ g}
bIf agfO{ qmdzM k|lt:yfkg ug]{ Joj:yf ug'{ kg]{5 .
-^_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] tf]lsPsf] k|fljlws kb afx]s cGo kbdf u}/ g]kfnL
gful/snfO{ lgo'Qm u/L sfd u/fpg kfpg] 5}gg\ .

425
@^= ?U0f pBf]u x]g]{ 8]:s ;DaGwdf
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] ?U0f pBf]ux?sf] clen]v Joj:yfkg, cg'udg / ;d:of
;dfwfgdf ;3fp k'¥ofpg] k|of]hgsf nflu shf{ ljefu cGtu{t Pp6f 5'§} ?U0f pBf]u x]g]{ 8]:s tf]Sg'
kg]{5 .
@&= Ohfhtkqk|fKt æsÆ ju{sf / /fli6«o :t/sf ævÆ ju{sf a}+s tyf ljQLo ;+:yfx?n] cf–cfgf] ;~rfns
;ldltn] tf]s]sf] dfkb08leq /xL Forward, Options, Swap, Futures h:tf ljleGg 8]l/e]l6E;-Derivatives_
pks/0f ;DaGwL sf/f]af/x? ug{ ;Sg] 5g\ .
t/ ljb]zL d'b|f;Fu ;DalGwt 8]l/e]l6E; sf/f]af/x?sf] xsdf ljb]zL ljlgdo ;DaGwL k|rlnt sfg'g
tyf o; a}+ssf] ljb]zL ljlgdo Joj:yfkg ljefuaf6 hf/L kl/kqx?sf] cwLgdf /xL ug'{kg]{5 .
@*= n3' shf{ 8]:s :yfkgf ug{] ;DaGwdf
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] n3', ;fgf / demf}nf pBf]udf shf{ k|jfx tyf kx'Fr j[l4sf nflu
shf{ ljefu cGtu{t Pp6f 5'§} 8]:s :yfkgf ug{' kg]{5 .
@(= ;fd'lxs nufgL sf]if ;~rfng ug{] ;DaGwdf
a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf $( sf] pkbkmf -!_ sf] v08 -o_ sf] k|of]hgsf nflu
b]xfosf zt{x?sf] cwLgdf /xL o; a}+saf6 Ohfhtkqk|fKt a+}s tyf ljQLo ;+:yfx?n] ;fd'lxs nufgL sf]if
;~rfng ug{ ;Sg]] 5g\ .
zt{x?M
-!_ of]hgf Joj:yfkg;Fu ;DalGwt sfo{sf nflu ;xfos sDkgL v8f ug'{kg]{ / To:tf] sDkgL v8f ubf{
x'g uPsf] nufgLnfO{ o; a}+sn] tf]s] cg';f/sf] hf]lvd ef/ k|bfg ug]{ .
-@_ ljQLo sf/f]af/ ;~rfng ePsf] kfFr jif{ k'/f ePsf] x'g' kg]{ .
-#_ kl5Nnf] tLg jif{b]lv nuftf/ d'gfkmf u/]sf] x'g'sf ;fy} ;l~rt gf]S;fgLdf /x]sf] x'g gx'g] .
-$_ g]6jy{ wgfTds x'g' kg]{ .
-%_ ;~rfns jf sfo{sf/L k|d'v o; a}+ssf] sf/afxLdf gk/]sf] / To:tf] sf/jfxLdf k/]sf] eP ;f] km's'jf
ePsf] # jif{ k'u]sf] x'g' kg]{ .
#)= k'g/shf{ pknAw u/fpg] ;DaGwdf
g]kfn /fi6« a}+s P]g, @)%* sf] bkmf $( / %) df ePsf] Joj:yf cg';f/ Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ
ju{sf a}+s tyf ljQLo ;+:yfx?nfO{ tf]lsPsf zt{x?sf] cwLgdf /xL b]xfo adf]lhd k|jfx ePsf] shf{df o;
a}+saf6 k'g/shf{ ;'ljwf pknAw u/fOg] 5 . ;DalGwt cg';"rL –@!=!, @!=@, @!=# / @!=$ o;} ;fy ;+nUg
ul/Psf] 5 .
-!_ ;fwf/0f k'g/shf{
-s_ hnljB't kl/of]hgf, s[lif If]q, kz'k+IfL tyf dT:okfng Joj;fo, ljb]zdf /f]huf/L jf cWoog
u/L kms]{sf o'jfx?n] ;+rfng ug]{ pBf]u–Joj;fo, pTkfbgd"ns pBf]u, ko{6g pBf]u / ef}lts
k"jf{wf/ lgdf{0f pBf]udf k|jfx ePsf] c;n shf{sf] lwtf]df jflif{s #=) k|ltzt Aofhb/df
k'g/shf{ pknAw u/fOg] 5 . o:tf] k'g/shf{ k|bfg ubf{ cf}Bf]lus Joj;fo P]g, @)&# df
pNn]v ePsf clt cljsl;t / cljsl;t If]qsf pTkfbgd"ns pBf]unfO{ k|fyldstf lbOg] 5 .
:kli6s/0fM != pTkfbgd"ns pBf]u eGgfn] r'/f]6, lj8L, l;+uf/, ;"tL{, v}gL nufot ;"lt{hGo pBf]u / dlb/f tyf
dlb/fhGo pBf]u afx]ssf pTkfbgd"ns pBf]ux?nfO{ hgfpg] 5 .
@= ef}lts k"jf{wf/ lgdf{0f pBf]u eGgfn] ;8s, k'n, /f]kj], 6«nLa;, 6g]n, km\nfOË a|Lh, s]an
sf/, ljB't k|zf/0f nfOg cflbnfO{ hgfpg] 5 .Æ
-v_ ko{6sLo ;Defjgf /x]sf t/ t'ngfTds ?kdf ljsf; x'g g;s]sf ko{6sLo uGtJo kflye/f,
dfOkf]v/L, led]Zj/, sfln~rf]s, xn];L, nfª6fª, :ju{åf/L, dflyNnf] d':tfª, u9LdfO{,
hgsk'/wfd, /f/f tyf vKt8 If]qdf ;'ljwf ;DkGg :t/Lo xf]6n :yfkgf ug{ k|bfg ul/Psf
c;n shf{sf] ;'/If0fdf jflif{s # k|ltzt Aofhb/df k'g/shf{ pknAw u/fOg] 5 .

426
 -u_ ;fwf/0f k'g/shf{ ;'ljwf pkof]u ubf{sf] cjlwdf a}+s tyf ljQLo ;+:yfx?n] ;DalGwt C0fLaf6 &=)
k|ltzteGbf a9L Aofh lng kfO{g] 5}g .
-@_ ljz]if k'g/shf{
-s_ g]kfn ;/sf/af6 tf]lsPsf ¿U0f pBf]u, 3/]n' tyf ;fgf pBf]u, j}b]lzs /f]huf/Lsf] nflu k|jfx
ePsf] shf{sf] lwtf]df jflif{s !=) k|ltzt Aofhb/df k'g/shf{ pknAw u/fOg] 5 .
-v_ cli6«r kfng, cn}+rL v]tL / df}/L kfng u/L lgof{t u/]df lgof{t a/fa/sf] /sd ga9\g] u/L
c;n shf{sf] lwtf] ;'/If0fsf cfwf/df jflif{s ! k|ltzt Aofhb/df k'g/shf{ pknAw u/fOg] 5 .
-u_ blnt, hghflt, pTkLl8t, dlxnf, ljkGg ju{ tyf ;d'bfosf JolQmåf/f ;+rflnt ;fgf Joj;fodf
k|bfg ul/Psf] c;n shf{sf] lwtf] ;'/If0fdf jflif{s !=) k|ltzt Aofhb/df k'g/shf{ pknAw
u/fOg] 5 .
-3_ ljz]if k'g/shf{ ;'ljwf pkof]u ubf{sf] cjlwdf a}+s tyf ljQLo ;+:yfx?n] ;DalGwt C0fLaf6
jflif{s #=) k|ltzteGbf a9L Aofh lng kfpg] 5}gg\ .
-#_ lgof{t k'g/shf{
-s_ lgof{t Joj;foL kmd{÷sDkgLnfO{ lgof{t ;DaGwL sfuhftsf] cfwf/df g]kfnL d'b|fdf k|jfx u/]sf]
shf{ / lgof{t k|j4{g pBf]unfO{ k|jfx ePsf] c;n shf{sf] lwtf]df jflif{s !=) k|ltzt b/df
lgof{t k'g/shf{ pknAw u/fOg] 5 .
-v_ lgof{t k'g/shf{ ;'ljwf pkof]u ubf{sf] cjlwdf a}+s tyf ljQLo ;+:yfx?n] ;DalGwt C0fLaf6 jflif{s
#=) k|ltzteGbf a9L Aofh lng kfO{g] 5}g .
-u_ lgof{t cGtu{t ljb]zaf6 ljb]zL d'b|f cfDbfgL ePsf] cg'udg ;DalGwt a}+s tyf ljQLo ;+:yfn]
ug'{ kg]{5 . ;fy} o:tf] e'QmfgL k|fKt ePsf] ldltn] rf/ sfo{lbgleq k'g/shf{sf] ;fFjf tyf Aofh
Psd'i6 ?kdf e'QmfgL ug'{ kg]{5 .
-3_ lgof{t k'g/shf{sf] xsdf Deemed Exporter eO{ pTkfbg sfo{df ;d]t ;+nUg ePsf] v08df
pTkfbg sfo{df lnPsf] shf{ jf lgof{tsf] nflu lnPsf] shf{ dWo] s'g} Ps txsf] shf{df dfq
lgof{t k'g/shf{ pknAw u/fOg] 5 .
-$_ ;fgf tyf demf}nf pBddf k'g/shf{
-s_ kl/of]hgf shf{sf] ?kdf ;fgf tyf demf}nf pBdx?df a}+s tyf ljQLo ;+:yfaf6 k|jflxt ¿ !)
nfv;Ddsf] c;n shf{sf] lwtf] ;'/If0fdf jflif{s #=) k|ltzt Aofhb/df k'g/shf{ ;'ljwf pknAw
u/fOg] 5 .
-v_ o:tf] k'g/shf{ ;'ljwf pkof]u ubf{sf] cjlwdf a}+s tyf ljQLo ;+:yfx?n] ;DalGwt C0fLaf6 &=)
k|ltzteGbf a9L Aofh lng kfpg] 5}gg\ .
-%_ æcfunfuL Pjd\ jf9L tyf 8'jfgaf6 kLl8t 3/kl/jf/nfO{ cfjf;Lo 3/ k'glg{df0f / Joj;fo k'gM
;+rfngsf nflu k|bfg ul/g] k'g/shf{
æcfunfuL Pjd\ jf9L tyf 8'jfgaf6 kLl8t 3/kl/jf/nfO{ cfjf;Lo 3/ k'glg{df0f / Joj;fo k'gM
;+rfngsf nflu k|bfg ul/g] k'g/shf{ sfo{ljlw, @)&$Æ -cg';"rL @#=& df ;+nUg_ adf]lhd o;
a}+sn] k'g/shf{ ;'ljwf pknAw u/fpg] 5 .
-^_ k'g/shf{sf zt{x?
-!_ ?U0f pBf]unfO{ k|jfx x'g] k'g/shf{ afx]s cGo k'g/shf{ ;'ljwf c;n shf{sf] lwtf]df k|bfg ul/g]
5.
-@_ o; a}+saf6 k|jfx x'g] s'n k'g/shf{ ;'ljwfsf] ;Ldf a}+s tyf ljQLo ;+:yfsf] k|fylds k'FhLsf]
clwstd @% k|ltzt eGbf a9L x'g] 5}g .
-#_ k'g/shf{ ;'ljwf pkof]u ug]{ a}+s tyf ljQLo ;+:yfn] k'g/shf{ jfkt o; a}+ssf] gfddf
tf]lsPsf] 9fFrfsf] td;'s ul/lbg' kg]{5 .
-$_ k'g/shf{ ;'ljwfdf tf]lsPsf] e'QmfgL cjlw cl3 g} k"j{–e'QmfgL x'g ;Sg] 5 . k'g/shf{{ e'QmfgL
ubf{ ;fFjf / Aofh ;lxt e'QmfgL ug'{ kg]{5 . o; a}+sn] C0fL a}+s jf ljQLo ;+:yfsf] vftf vr{

427
 -Debit_ u/L /sd c;'n pk/ ug{ ;Sg] 5 . tf]lsPsf] cjlwdf ;fjfF÷Aofh c;'n pk/ x'g
g;s]df tLg k|ltzt k]gfn Aofhb/ sfod u/L c;'n ul/g] 5 .
-%_ k'g/shf{sf] cjlw a9Ldf Ps jif{sf] x'g]5 . Ps k6s lnPsf] k'g/shf{ r'Qmf ul/;s]kl5 dfq k'gM
k'g/shf{ dfu ug{ ;lsg]5 .
-^_ k'g/shf{ ;'ljwf k|fKt ul//x]sf a}+s tyf ljQLo ;+:yfx?n] k'g/shf{sf] dfl;s ljj/0f dlxgf
;dfKt ePsf] ldltn] !% lbgleq o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .
#!= ljb]zL d'b|fsf] r]s lSnol/Ë ;DaGwdf
g]kfn lSnol/Ë xfp;af6 ldlt @)^*÷)(÷!$ b]lv On]S6«f]lgs r]s lSnol/Ë cGtu{t ljb]zL d'b|fsf] r]s
lSnol/Ë x'g] ePsf] x'Fbf pQm ldltb]lv ljb]zL d'b|fsf] r]s lSnol/Ësf] sf/f]af/ ;f]xL lSnol/Ë xfp; dfkm{t
ug{'÷u/fpg' kg]{5 . g]kfn lSnol/Ë xfp;sf] ;b:otf lnO{ g;s]sf a}+s tyf ljQLo ;+:yfx?sf] xsdf
xfnnfO{ k"j{jt Joj:yf cg'?k r]s lSnol/Ë ul/g] 5 .
#@= g]kfnL d'b|fsf] r]s lSnol/Ë ;DaGwdf
-!_ g]kfn lSnol/Ë xfp; ln= af6 ldlt @)^*÷!@÷@& ut] b]lv On]S6«f]lgs dfWodaf6 g]kfnL d'b|fsf]
r]s lSnol/Ë x'g] ePsf] x'Fbf pQm ldltb]lv g]kfnL d'b|fsf] r]s lSnol/Ësf] sf/f]af/ ;f]xL lSnol/Ë
xfp; dfkm{t ug{'÷u/fpg' kg]{5 .
-@_ g]kfn lSnol/Ë xfp; ln= sf] ;b:otf lnO{ g;s]sf a}+s tyf ljQLo ;+:yfx?sf] xsdf csf]{ Joj:yf
geP;Dd k"j{jt Joj:yf cg'?k r]s lSnol/Ë ul/g] 5 .
##= ljleGg kqklqsfx?df sd z'Nsdf a}+s Jofn]G; ;l6{lkms]6 pknAw u/fOg] 5 egL lj1fkg k|sflzt x'g]
u/]sf] / o:tf] sfo{ k|rlnt sfg'g adf]lhd o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx? afx]s
cGo JolQm jf ;+:yfn] ug{ gkfpg] Joj:yf /x]sf] x'Fbf a}+s tyf ljQLo ;+:yfx?n] cfgf u|fxsx?nfO{ o;
lsl;dsf] lj1fkg k|sflzt u/L a}+s Aofn]G; ;l6{lkms]6 pknAw u/fpg] sfo{ gug]{÷gu/fpg] Joj:yf ug{ of]
lgb]{zg hf/L ul/Psf] 5 . olb o;/L lj1fkg k|sfzg u/fO{ Aofn]G; ;l6{lkms]6 hf/L ug]{ u/fpg] sfo{df a}+s
tyf ljQLo ;+:yfx? k|ToIf jf ck|ToIf ?kdf ;+nUg /x]sf] kfOPdf g]kfn /fi6« a}+s P]g, @)%* adf]lhd
sf/jfxL x'g]5 .
#$= vftf /f]Ssf÷km's'jf ;DaGwL ;"rgf÷lgb]{zg j]j;fO6af6 x]/L ug]{÷u/fpg] ;DaGwdf
Ohfhtkqk|fKt a}+s÷ljQLo ;+:yfx?df /x]sf JolQm÷kmd{÷sDkgL÷;+3 ;+:yfx?sf] vftf /f]Ssf÷km's'jf
;DaGwL ;"rgf÷lgb]{zgnfO{ o; a}+ssf] j]e ;fO6 http://bfr.nrb.org.np/acstatus df /flvg] Joj:yf /x]sf]
5 . pQm Website df /flvg] ;"rgf÷lgb]{zgdf a}+s÷ljQLo ;+:yfx?sf] kx'Frsf nflu User ID / Password
a}+s tyf ljQLo ;+:yf lgodg ljefuaf6 k|bfg ug]{ Joj:yf ePsf]n] ;DalGwt ;+:yfn] To:tf] User ID /
Password lnO{ o; a}+ssf] j]j;fO6sf] pQm 7]ufgfdf /flvg] ;"rgf÷lgb]{zgnfO{ cflwsfl/s dfgL sfo{jfxL
ug'{kg]{5 . ;f] ;DaGwdf ofS; tyf kqfrf/ gul/g] / j]j;fO6df ePsf] ;"rgf cg';f/sf] sfdsf/jfxL
gePdf ;DalGwt a}+s÷ljQLo ;+:yf g} lhDd]jf/ /xg] 5g\ .
#%= O{hfhtkqk|fKt ævÆ / æuÆ ju{sf ljQLo ;+:yf Ps cfk;df ufEg]÷ufleg] tyf k|flKt k|of]hgsf nflu
;DklQ Pjd\ bfloTjsf] d"NofÍg ;d]tsf] cfwf/df to ePsf] ;]o/ d"No cg'kft (Swap Ratio) sf sf/0f
km/s x'g cfPsf] art (Surplus) /sdnfO{ afF8kmfF8 gu/L ;f]em} k'FhLut hu]8fsf]ifdf /fVg' kg]{5 / To:tf]
k'FhLut hu]8fsf]ifdf /x]sf] /sdaf6 Ohfhtkqk|fKt ;+:yfn] gub nfef+z afF8\g kfpg] 5}gg\ .
#^= ca pk|fGt g]kfn /fHol:yt a}+ssf zfvf÷sfof{nox?n] cfkm";Fu a9L ePsf] /sd l8kf]lh6 ug{ km08
6«fG;km/ ubf{ tyf cfkm"nfO{ /sdsf] cfjZos k/L e'QmfgL lng' kbf{ o; a}+ssf kfos kg]{ jf glhssf
sfof{nox? jf o; a}+sn] gf]6sf]if /fv]sf cGo a}+ssf kfos kg]{ jf glhssf sfof{nox?df dfq To:tf]
l8kf]lh6 ug]{ / ;f]xL sfof{nox?af6 dfq e'QmfgL lng] sfo{ ug{' kg]{5 . o;} u/L gf]6sf]if /x]sf a}+s
zfvfx?n] ;d]t cGo a}+ssf zfvf÷sfof{nox?nfO{ ;/n, ;xh / ;'ne tl/sfaf6 l8kf]lh6 ul/lbg] /
e'QmfgL lbg] ;'ljwf pknAw u/fpg' kg]{5 .
t/ oyf]lrt ;'/Iff Joj:yf u/L s]b|Lo sfof{nosf] k"j{ :jLs[lt lnO{ a}+ssf zfvf÷sfof{nox?n] glhsdf
/x]sf cfg} jf cGo a}+ssf zfvf÷sfof{nox? aLr cGt/ zfvf÷a}+s sf/f]af/ ug{ pko'{Qm Joj:yfn] afwf
k'¥ofPsf] dflgg] 5}g .

428
#&= cd]l/sL sfg'g Foreign Account Tax Compliance Act (FATCA), 2010 cg';f/ u}/ cd]l/sL ljQLo
;+:yfx?n] cd]l/sL s/bftf / pgLx?sf] :jfldTj ePsf lgsfox?sf] sf/f]af/sf] ljj/0f cd]l/sL cfGtl/s
/fhZj ;]jfnfO{ hfgsf/L u/fpg' kg]{ Joj:Yff /x]sf] 5 . pQm sfg'g cg';f/ sf/f]af/sf] hfgsf/L u/fpg]
lgsfox?df o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx? ;d]t kg]{ x'Fbf lt ;+:yfx?n] sf/f]af/sf]
ljj/0f cfbfg k|bfg ug{ g]kfn ;/sf/n] cd]l/sL ;/sf/;Fu cGt/;/sf/L ;Demf}tf -Inter-Governmental
Agreement) ug'{kg]{ Joj:yf /x]sf] 5 . t/, g]kfn ;/sf/n] o; ;DaGwdf cGt/;/sf/L ;Demf}tf
ul/g;s]sf] cj:yfdf j}slNks Joj:yf ;/x a}+s tyf ljQLo ;+:yfx?n] cd]l/sL cfGtl/s /fhZj ;]jfsf]
j]e;fO{6 www.irs.gov/fatca-registration df btf{ eO{ cd]l/sL s/bftfx?sf] vftf ;DaGwL ljj/0f pknAw
u/fpg' kg]{ x'Fbf ;f]xL adf]lhd ug{'÷u/fpg' kg]{5 . o; lgb]{zg adf]lhd cd]l/sL cfGtl/s /fhZj ;]jfnfO{
vftf ;DaGwL ljj/0f pknAw u/fpFbf ;DalGwt ;+:yfn] cfgf ;DalGwt u|fxssf] lnlvt ;xdlt lnO{
;"rgf k|bfg ug]{ Joj:yf ldnfpg' kg]{5 .
#*= a}+s tyf 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 .
#(= ;kmf gf]6 gLlt sfof{Gjog ;DaGwdfM
!_ a}+s tyf ljQLo ;+:yfx?n] cfk\mgf] ;+:yfdf k|fKt x'g] gf]6x?nfO{ rngrNtLdf k7fpgof]Uo /
rngrNtLdf k7fpg cof]Uo gf]6 5'6\ofpg] kg]{5 . rngrNtLdf k7fpgof]Uo gf]6sf] Kofs]6df ;]tf]
/Ësf] l:nk / cof]Uo gf]6sf] Kofs]6df /ftf] /+usf] l:nk dfq k|of]u ug'{kg]{5 . pk/f]Qm b'j} l:nkdf
a}+ssf] gfd, gf]6 uGtL ug]{ sd{rf/Lsf] gfd, ;xL / 5fk clgjfo{ ?kdf x'g' kg]{5 .
@_ gf]6sf] Kofs]6df l:6rsf] k|of]u ug{ kfO{g] 5}g . o;df cfjZostf cg';f/ /j/÷Knfli6s÷k]k/ j}08
k|of]u ug{ ;lsg]5 . ;fy}, gf]6df s]/d]6 gug]{ / hyfefjL RofTg] sfo{ gug]{÷gu/fpg] Joj:yf ldnfpg'
kg]{5 .
#_ rngrNtLdf k7fpgof]Uo gf]6 dfq e'QmfgL ug'{kg]{5 .
$)= k|fs[lts k|sf]k nufotsf 36gfx?n] ljQLo k|0ffnLsf] Jofj;flos lg/Gt/tfdf kfg{ ;Sg] k|lts"n c;/nfO{
Go"gLs/0f ug{ o; a}+saf6 Ohfhtkqk|fKt ;+:yfx?n] Contingency Management Framework tof/ kf/L
nfu" ug'{ kg]{5 .
$!= ;~rfng hf]lvd sd ub}{ u|fxsx?nfO{ a+}lsË ;]jf k|of]udf ;'/Iffsf] k|Tofe"lt lbnfpg a}+s tyf ljQLo
;+:yfx?n] Chip Based 8]la6, qm]l86, lk|k]8 cflb sf8{x? dfq hf/L ug'{kg]{5 .
$@= Ohfhtkqk|fKt ;+:yfn] ljB'tLo sf/f]af/ P]g, @)^# adf]lhd a}+lsË sf/f]af/df Digital Signature sf] k|of]u
ug{ ;Sg]5 .
$#= NCHL-IPS k|0ffnL dfkm{t gub hDdf ug]{ ;DaGwdfM
a}+lsª ;]jf tyf sf/f]jf/nfO{ yk ;/n tyf ;xh agfpg u|fxsnfO{ kfos kg]{ cGo a}+s tyf ljQLo
;+:yfx?sf h'g;'s} zfvfdf gub hDdf u/L cfgf] a}+s tyf ljQLo ;+:yfsf] vftfdf / ;]jf k|bfos ;+:yfsf]
vftfdf e'QmfgL -Utility Payment_ ubf{ NCHL-IPS k|0ffnL dfkm{t /sd hDdf ug{ Ohfhtkqk|fKt a}+s tyf
ljQLo ;+:yfx?n] slDtdf b]xfosf ljifox? ;dfj]z u/L cfGtl/s k|lqmofut Joj:yf nfu" u/L sfof{Gjog
ug'{ kg]{5 .
s_ gub sf/f]jf/sf] ;Ldf ;DaGwdf ljBdfg lgb]{zg÷Joj:yf adf]lhd x'g'kg]{5 .
v_ u|fxs klxrfg tyf ;Dk'li6 ;DaGwdf xfn ljBdfg lgb]{zg÷Joj:yfsf] kfngf ug]{ u/L gub hDdf ug]{
JolQmsf] klxrfg x'g ;Sg] ljj/0f lng' kg]{5 . ? != nfv eGbf a9Lsf] sf/f]jf/sf] ;Ldfsf] xsdf hDdf
ug]{ JolQmsf] klxrfg x'g ;Sg] kl/rokq lng'kg]{5 / gub hDdf ug'{sf] k|of]hg ;d]t v'nfpg' kg]{5 .
u_ a}+sn] x/]s zfvfdf /sd hDdf ug{{ pknAw u/fpg] ef}r/df slDtdf vftf /x]sf] a}+ssf] gfd, vftf g+=,
vftfjfnfsf] gfd / /sd hDdf ug]{ JolQmsf] gfd pNn]v x'g' kg]{5 . ;fy}, u|fxsnfO{ /sd hDdf u/]sf]
lg:;f k|bfg ug]{ Joj:yf ldnfpg' kg]{5 .
3_ tf]lsPsf] a}+s tyf ljQLo ;+:yfsf] vftfdf s'g} sf/0fjz /sd hDdf x'g g;s]df /sd a'lemlng]
;+:yfn] ;f]sf] hfgsf/L hDdf ug{] JolQmnfO{ ;f]xLlbg u/fpg'kg]{5 .
ª_ o; k|0ffnLdf /sd hDdf ubf{ u|fxs;Fu lng] z'Ns jf/] u|fxsnfO{ ;';'lrt u/fpg' kg]{5 .

429
$$= Jfl0fHo a}+sx?n] jflif{s sfo{of]hgf k]z ug]{ ;DaGwdf
jfl0fHo a}+sx?n] k|To]s cfly{s jif{sf nflu lgIf]k bfloTj tyf shf{ ;fk6 ;lxtsf] jflif{s sfo{of]hgf
;+rfns ;ldltaf6 :jLs[t u/fO{ x/]s cfly{s jif{sf] ;fpg d;fGtleq o; a}+ssf] a}+s ;''kl/j]If0f ljefu
;dIf clgjfo{ ?kdf k]z ug''{kg]{ 5 . ;fy}, pQm sfo{of]hgf sfof{Gjogsf] cg'udgsf ;DaGwdf ;DalGwt
a}+ssf] ;+rfns ;ldltn] q}dfl;s ;dLIff u/L qodf; ;dfKt ePsf] !% lbg leq o; a}+ssf] a}+s
;''kl/j]If0f ljefudf k]z ug\{ kg]{ 5 . o; a}+saf6 jfl0fHo a}+sx?sf] ;''kl/j]If0fsf qmddf ;f] sfo{of]hgfnfO{
;DalGwt a}+ssf] cg''udgsf] cfwf/sf] ?kdf lnOg]5 .
$%= jfl0fHo a}+sx?n] qm]l86 /]l6Ë ug]{ ;DaGwdf
o; a}+saf6 Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+sx¿n] cfly{s jif{ @)&%÷&^ b]lv jflif{s ?kdf /fli6«o
jf cGt/f{li6«o qm]l86 /]l6Ë Ph]G;Laf6 cfgf] qm]l86 /]l6Ë ug'{kg]{ 5 .
$^= ;""rgf k|ljlw k|0ffnLsf] n]vfk/LIf0f
ljB''tLo dfWodaf6 a}+lsË If]qdf x'g;Sg] ;fOa/ ck/fw Go""gLs/0f ub}{ ;fOa/ ;''/IffnfO{ k|j4{g ug{ jfl0fHo
a}+sx?n] clgjfo{ ?kdf cf=j= @)&%÷&^ b]lv ;""rgf k|ljlw k|0ffnLsf] n]vfk/LIf0f ug'{ kg]{5 .
$&= Uniform Chart of Accounts ;DaGwdf
Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a+}s tyf ljQLo ;+:yfx?n] o; a}+saf6 hf/L ul/Psf]] Uniform
Chart of Accounts cfly{s jif{ @)&^÷&& sf] z'?b]lv nfu" ug'{kg]{ 5 .
$*= PsLs[t lgb]{zg – @)&^ sf] kfngf gu/]df x'g] sf/jfxL
PsLs[t lgb]{zg – @)&^ sf] kfngf gu/]df g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !)) adf]lhd sf/jfxL
x'g]5 .
$(= vf/]hL / arfpm
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&% sf] ljljw ;DaGwL Joj:yf O=k|f=lgb]{zg g+= @@÷)&% af6 hf/L ul/Psf] lgb]{zg
tyf ;f] kZrft ldlt @)&^ c;f]h d;fGt;Dd hf/L ePsf pko{'Qm ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx?
.
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;} lgb]{zg
adf]lhd eP u/]sf] dflgg]5 .
b|i6JoM PsLs[t lgb]{zgsf] ljljw Joj:yf ;DaGwL lgb]{zgdf o; cl3 ;dfj]z ePsf sfnf];"rL ;DaGwL sf/jfxL
/ km's'jf ;DaGwL lgb]{zg÷kl/kq tyf cg';"rLx?, Tamil Rehabilitation Organization (TRO) ;DaGwL
kl/kq tyf ;f] ;DaGwL cg';"rLx?, ;xsf/L / ljQLo dWo:ytf ug]{ u}/ ;/sf/L ;+:yfx?nfO{ hf/L lgb]{zg
Pjd\ Psk6s dfq k|of]udf cfO{ k|efj ;dfKt x'g] vfnsf kl/kqx? o; lgb]{zgaf6 x6fO{ ;DalGwt k"j{
kl/kq÷lgb]{zgx? -o; a}+ssf] Website: www.nrb.org.np sf] Archive df ;d]t pknAw ePsf]_ af6} nfu"
x'g] Joj:yf sfod ul/Psf] 5 .

430
 cg';"rL @!=!
k'g/shf{ td;'ssf] gd"gf
lnlvtd wgLsf gfd sf=lh= sf=d=g=kf= j8f g+= !! yfkfynLl:yt g]kfn /fi6« a}+s, a}lsË sfof{no cfu] ;f] /sd C0f lng]
C0fLsf] gfd ========, s]Gb|Lo sfof{no /x]sf]================ a}+s÷ljQLo ;+:yf lnld6]8n] g]kfn /fi6« a}+saf6 k'g/shf{ k|bfg ug{]
;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf $( n] u/]sf] Joj:yf cGtu{t g]kfn /fi6« a}+s;Fu cfhsf ldltdf ?= ============
==========-cIf/]kL ================================================ ============== dfq_ shf{ lnPsf] 7Ls ;fFrf] xf] . pQm shf{ lnPsf] /sd afkt
C0fLn] cfgf] lgDg adf]lhdsf] u|fxs C0fLnfO{ k|jfx u/]sf] shf{ dWo] ;+nUg ljj/0f cg';f/sf] shf{ / k'g/shf{sf] nflu o;
a}+snfO{ n]lvlbPsf] td;'s k'g/shf{ ;'ljwfsf] nflu lwtf] ;'/If0fsf] ?kdf /flvlbPsf 5f}+ . tkl;n adf]lhdsf] lwtf] ;'/If0fdf
/flvPsf] shf{sf] ljj/0f tyf zt{x? / o; ;DaGwdf g]kfn /fi6« a}+saf6 hf/L ljBdfg gLltut Joj:yf tyf g]kfn /fi6« a}+sn]
;do ;dodf tf]s]sf] zt{÷dfkb08 kfngf ug]{5f}F . zt{x? kfngf gu/]df pQm lwtf] tyf C0fL a}+ssf] cGo rn–crn ;DklQ
;d]taf6 pQm /sd c;'n u/L lng' egL a}+s tyf ljQLo ;+:yfsf] ;~rfns ;ldltsf] lg0f{o÷;xdlt ;d]t /x]sf]n] g]kfn /fi6«
a}+s, a}+lsË sfof{no, yfkfynL, sf7df8f}+df a;L of] td;'s n]vL wgL g]kfn /fi6« a}+sdf r9fof}+ .
tkl;n
s= lwtf]sf] ljj/0f
kl/of]hgfsf] gfd lwtf] ;'/If0fdf /flvPsf] shf{sf] ljj/0f g]kfn /fi6« a}+saf6 k|fKt k'g/shf{

v= zt{x?M
1. a9Ldf ^ dlxgf cjlwsf nflu dfq of] k'g/shf{ ;'ljwf k|bfg ul/Psf] 5 .
2. k'g/shf{ afkt wgL a}+snfO{ jflif{s ;os8f == k|ltztsf b/n] Aofh;lxt Psd'i6 ?kdf ;fFjf Aofh a'emfpg' kg]{5 .
3. k'g/shf{ dfu ubf{ ;DalGwt a}+sn] shf{df lnPsf] Aofhb/ o; a}+sn] tf]s]sf] Aofhb/df a9Ldf === k|ltzt;Dd yk Aofh
sfod ug{ ;Sg]5 .
4. lgwf{l/t ;doleq k'g/shf{ e'Stfg gu/]df # k|ltzt k]gfn Aofhb/ nfUg] 5 . g]kfn /fi6« a}+sn] C0fL a}+s jf ljQLo
;+:yfsf] vftf vr{ -Debit_ u/L /sd c;'n pk/ ug{ ;Sg]5 .
5. k'g/shf{ pkef]u u/]sf a}+s tyf ljQLo ;+:yfx?n] ;fFjf÷Aofh e'StfgL Dofb ;dfKt ePsf] lbg
;f] /sd e'StfgL gu/]df g]kfn /fi6« a}+sl:yt ;DalGwt ;+:yfsf] h'g;'s} vftf vr{ n]vL shf{ c;'npk/ ul/ lng / ;f]
sf] vr{ ug]{ clVtof/L g]kfn /fi6« a}+snfO{ lbOPsf] 5 . o;df kl5 s'g} ph'/L jf bfjL ul/g] 5}g .
6. lwtf]sf] ?kdf g]kfn /fi6« a}+snfO{ lbOPsf] td;'sdf plNnlvt shf{sf] hf]lvdtf nufot ;a} lhDd]jf/L ;DalGwt
a}+s÷ljQLo ;+:yfs} x'g]5 .
7. C0fL a}+sn] lwtf] :j?k /fv]sf] td;'sdf pNn]v ePsf] u|fxssf] rn–crn dfn a:t' / g]kfn /fi6« a}+saf6 shf{ lnO{
nufgL u/]sf] pBf]u tyf Joj;fo ;d]tsf] g]kfn /fi6« a}+sn] h'g;'s} avt lg/LIf0f ubf{ pknAw u/fpg' kg]{5 .
8. g]kfn /fi6« a}+sn] k|bfg u/]sf] k'g/shf{ ;'ljwfsf] ;DaGwdf ;do ;dodf ljj/0f dfu]sf] avt tf]lsPsf] Dofbleq C0fL
a}+sn] pknAw u/fpg' kg]{5 .
9. lwtf] ;'/If0fdf lnOPsf] ;'/If0fdf klxnf] bfjL (First Charge) g]kfn /fi6« a}+ssf] x'g]5 .
10. C0f k|of]u ;DaGwdf o;};fy ;+nUg gLltut zt{ tyf dfkb08x? kfngf ug]{ k|lta4tf JoQm ul/Psf] 5 . ;f] adf]lhd
gu/]df k|rlnt g]kfn /fi6« a}+s P]g, @)%* tyf a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# cg';f/ ;hfo ePdf d~h'/L
5.
11. zt{ / dfkb08df cfjZostf cg';f/ g]kfn /fi6« a}+sn] kl/dfh{g jf ;+zf]wg ug{ ;Sg]5 .
g]kfn /fi6« a}+ssf] tk{maf6 clVtof/k|fKt JolQm =========a}+s÷ljQLo ;+:yfsf] tk{maf6 clVtof/k|fKt JolQm
b:tvt M b:tvt M
gfd M gfd M
kb M 5fkM kb M 5fk M
ljefu÷sfof{no M ljefu÷sfof{noM
Olt ;Dat\ @) == ;fn ============ dlxgf =======ut] /f]h ======= z'ed\

431
 cg';"rL @!=@
shf{ ljj/0f

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zLif{s ldlt ldlt juL{s/0f /sd ljj/0f
;fwf/0f k'g/shf{sf] nfluM

lgof{t k'g/shf{sf] nflu

ljz]if k'g/shf{sf] nflu

cGo k'g/shf{sf] nflu

dfly plNnlvt ljj/0fx? 7Ls ;fFrf] xf], em'7f 7x/] sfg'g adf]lhd ;xF'nf a'emfpFnf . sy+sbflrt
lwtf]df /fv]sf] c;n shf{x? lgliqmo shf{df kl/0ft eP ;f] sf] hfgsf/L g]kfn /fi6« a}+snfO{
pknAw u/fO{ ;f] sf] ;§fdf csf]{ c;n shf{ ;'/If0fsf ?kdf pknAw u/fpg] k|lta4tf JoSt
ub{5f}+ .

========= a}+s÷ljQLo ;+:yfsf] tk{maf6

b:tvt M
gfd M
kb M
5fkM
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432
 cg';"rL @!=#

-k'g/shf{ ;'ljwf pkof]u ug]{ ;DalGwt a}+s÷ljQLo ;+:yfsf] n]6/Kof8df_

k'g/shf{ ;'ljwfsf] nflu k|lt1fkq -Promissory Note_ sf] gd"gf

======================, s]Gb|Lo sfof{no /x]sf] ======================= a}+s÷ljQLo ;+:yf lnld6]8n] g]kfn /fi6« a}+s P]g,
@)%* sf] bkmf $(= n] u/]sf] Joj:yf cGtu{t g]kfn /fi6« a}+saf6 cfhsf ldltdf ?= ============ ========== -
cIf/]lk ================================================ ============== dfq_ k'g/shf{ ;'ljwf k|fKt u/]sf] 7Ls ;fFrf] xf] . g]kfn
/fi6« a}+s jf ;f] a}+sn] cfb]z u/]sf] kIfnfO{ dfu]sf] ;dodf =========== k|ltzt jf g]kfn /fi6« a}+sn] tf]s]sf]
Aofhb/n] x'g cfpg] Aofh /sd / ;fjfF /sd ?= ============ ========== -cIf/]kL
================================================ ============== dfq_ ltg{ a'emfpg ======================= a}+s÷ljQLo ;+:yf lnld6]8
sj'n ub{5 / dfu u/]sf] avt glt/]df jf ga'emfPdf g]kfn /fi6« a}+sn] h'g;'s} tl/sfn] c;'npk/ u/L lnPdf
o; a}+s÷ljQLo ;+:yfsf] dGh'/L 5 egL ;f] ;+:yfsf] tkm{af6 clVtof/k|fKt d÷xfdL of] k|lt1fkqsf] lnvtdf
b:tvt ub{5'÷5f}+ .

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;+:yfsf] 5fk M
ljefu÷sfof{no M

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433
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>Ldfg\ sfo{sf/L lgb]{zsHo",
g]kfn /fi6« a}+s,
=====================;'kl/j]If0f ljefu,
sf7df08f}+ .

ljifoM k'g/shf{sf] dfl;s ljj/0f .*

dxf]bo,
To; ljefusf] k=;+= =============== ================== ldlt =============== =================df hf/L
kl/kqn] u/]sf] Joj:yf cg';f/ o; ;+:yfnfO{ pknAw ePsf] k'g/shf{ tyf ;f] k'g/shf{ ;'ljwfaf6
ljleGg If]q÷zLif{sdf k|jfx ePsf] shf{sf] dfl;s ljj/0f b]xfo adf]lhd /x]sf] 5 .
shf{sf] ljj/0f
qm=;+= C0fLsf] shf{ shf{ k|jfx shf{ efvf shf{sf] k'g/shf{ ljj/0f s}lkmot
gfd zLif{s ldlt gf£g] ldlt aSof}tf lnPsf] ldlt /sd

*
dlxgf ;dfKt ePsf] !% lbgleq k]z ug]{ .
===================== a}+s÷ljQLo ;+:yfsf] tk{maf6

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434
 cg';"rL @!=%

LONG FORM AUDIT REPORT

Of
………………….…………………. LIMITED

For the year ended ….. Ashad 20…

(Corresponding to …..July 20…)

Auditor:
…………………………………
M/s …………………………………
……………………….

435
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.

436
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 and Card Operations
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
3.16 Existence, adequacy & effectiveness of system audit
3.17 Other Control Issues, if any
3.18 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 2063
4.2.1 Whether fees and benefits of Chairman and board members are as specified in
AOA/MOA
4.2.2 Appointment, qualification and benefits of the chief executive
4.2.3 Profit Appropriation to General Reserve
4.2.4 Appropriation to Exchange Fluctuation Reserve
4.2.5 Distribution of Dividend
4.2.6 Whether the activities are within the scope as defined by BAFIA?
4.2.7 Whether prohibited activities are being pursued?
4.2.8 Control & notification of dormant deposit accounts and unclaimed dividend
4.3 Foreign Exchange Rules and Regulations
4.3.1 Whether payments of goods imported and service import are made as per circulars.
4.3.2 Whether deposit accounts of foreign currency are opened and operated as per circulars.
4.3.3 Whether card transactions are done as per circulars.
4.3.4 Whether foreign exchange transactions are properly recorded and reported in a timely
manner.

437
 4.3.5 Whether investment in foreign currency are made as per standard approved by the Board
of Directors.
4.3.6 Whether payments of exports are received and reported timely as per circulars.
4.3.7 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 Whether the rescheduling/restructuring comply with the provisions of the directive
4.5.4 Loan Loss Provisions in case of restructuring and rescheduling of loans
4.5.5 Loan Classification and loan loss provision in respect of force loans
4.5.6 Loan Classification and loan loss provision in respect of loan against personal/corporate
guarantees
4.5.7 Whether the adjustment and Write back of loan loss provision comply with the provisions
of the directive
4.5.8 Overall opinion on Loan classification & provisioning
4.6 Single Obligor Limit & Sectoral Cedit 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
4.6.4 Review and ratification mechanisms for excessive exposures in respect of sectoral credit.
4.6.5 Comments on any exceptions on loan to real estate sector.
4.7 Acounting Policy & Format of the Financial Statement (Directive No.4)
4.7.1 Comment on the Consistency of the Accounting Policies and financial reporting
framework.
4.7.2 Recognition of interest income from loans and advances
4.7.3 Reconciliation of Interest Receivable and Interest Suspense
4.7.4 Recognition of other interest, fees and commission and expenses.
4.7.5 Publication of annual accounts and periodical highlights
4.7.6 Non-compliance/deviations in accounting policies followed as compared to prescribed
accounting policies by NRB/Nepal Accounting Standard
4.8 Risk Minimization (Directive No 5)
4.8.1 Mechanisms to minimize liquidity risk
4.8.2 Use of GAP Analysis and other mechanisms to measure and manage interest rate risk
4.8.3 Mechanisms to minimize foreign exchange risk
4.9 Corporate Governance (Directive No.6)
4.9.1 Formulation and implementation of required plans, policies and guidelines

438
 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 parties promoters, directors or senior management.
4.9.5 Lending to directors, chief executive, employees (except as per employee rules) and their
related parties, 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 & Subsidiary Company (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 Investments arising out of Underwriting Commitments
4.11.5 Investment in shares and debentures exceeding the limits
4.11.6 Review of the investment portfolio
4.11.7 Adequacy of provisioning requirements
4.11.8 Adequacy of investmet adjustment fund requirements
4.11.9 Compliance of directives of Investment in shares and other securities of subsidiary(ies).
4.11.10 Adequacy of consolidation of transactions with the subsidiary(ies).
4.11.11 Harmonized implementation of policies, procedures and systems of holding company in
the subsidiary(ies).
4.11.12 Transactions not based on competitive market price or unauthorized transactions or
transactions not based on Arm's Length relation.
4.11.13 Overall level of disclosure of Related Party Transactions in the periodic financial returns.
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 Bank is an entity, unauthorized transfer of ownership of such
entity
4.13.4 Where the promoter of the Bank is an entity, the availability of audited financial
statement of such entity for verification
4.14 Consortium Financing (Directive No.11)
4.14.1 Formation and dissolution of consortium
4.14.2 Fulfillment of the specified duties of lead bank/member bank, where applicable.
4.14.3 Frequency of consortium meetings where it is lead bank/FI
4.14.4 Adherence to the spirits of consortium
4.15 Credit Information and Blacklisting (Directive No.12)

439
 4.15.1 Periodic Submission of information to CIC
4.15.2 Mechanism to obtain required information from borrowers
4.15.3 Credit Information at the time of sanction/renewal/restructuring/rescheduling of facilities
4.15.4 Recommending defaulted borrower to the CIC for blacklisting
4.15.5 Lending to individual/firm/company included in the blacklist
4.16 Cash Reserve/Statutory Liquidity Requirement (Directive No. 13)
4.16.1 Comment on any exceptions on the maintenance of CRR as stipulated by the directive
4.16.2 Comment on any exceptions on the maintenance of SLR as stipulated by the directive
4.17 New Branch/Office Operation (Directive No. 14)
4.17.1 Unauthorized branches/offices/extension counters/remittance counters
4.17.2 Unauthorized transactions
4.18 Interest Rates (Directive No. 15)
4.18.1 Interest rate determination procedures
4.18.2 Mechanism to determine cost of fund, yield on earning assets and interest spread
4.18.3 Publication of interest rates
4.19 Mobilization of Financial Resources (Directive No. 16)
4.19.1 Concentration of deposits
4.19.2 Resource mobilization beyond the limit
4.19.3 Issuance of debenture and other debt instruments
4.20 Deprived Sector Lending (Directive No.17)
4.20.1 Comment on the exceptions observed in the deprived sector lending
4.20.2 Whether the loans classified as deprived sector lending meet the stipulated pre-requisite
conditions
4.20.3 Monitoring mechanism for utilization of deprived sector lending on a half yearly basis
4.21 Merger, Acquisition and Upgradation (Directive No.18)
4.21.1 Fulfillment of the specified requirements for upgradation by the financial institution,
where applicable
4.21.2 Whether the minimum capital, capital structure meet the stipulated pre-requisite
conditions for merger and/or acquisition, where applicable
4.21.3 Trading status of stocks in the stock exchange
4.21.4 Compliance of regulatory provisions on the Merger, Acquisition and Upgradation
including Fit & Proper Test mentioned in BAFIA, 2063 NRB Act, 2058 and Unified
Directives
4.21.5 Overall opinion on Merger, Acquisition and Upgradation
4.22 AML/CFT (Directive No.19)
4.22.1 AML/CFT policies, procedures and practices formulated and followed
4.22.2 Adequacy of mechanism, procedures and documents for customer due diligence
4.22.3 Adequacy of risk based customer classification and monitoring
4.22.4 Mechanism, procedures and documents for customer due diligence
4.22.5 Protection of information and documents, including electronic data, of the customer till
the period stipulated in the Act and regulations

440
 4.22.6 Adequacy of filing and reporting of threshold transactions to Financial Information Unit
(FIU)
4.22.7 Adequacy of filing and reporting of the suspected cases to the internal management and
concerned supervisory authorities. Cases of reporting of money laundering and suspected
financing to terrorism to FIU
4.24 E-banking Directives (Directive No.20)
4.24.1 E-banking policies and procedures formulated and followed
4.24.2 Adequacy of security maintained in the e-banking trasactions
4.24.3 Adequacy of conditions on bilateral agreement with agents and third party
4.25 Miscellaneous Directives (Directive No.22)
4.25.1 Whether insurance agency service offered to its clients
4.25.2 Authenticity of computer software used
4.25.3 Preparation of documents in the devnagari script of Nepali language as stipulated in the
directives
4.25.4 Adequacy of security maintained in SWIFT transaction
4.25.5 Compliance of taxation, including TDS, and mandatory provisions made by fiscal policy
of Government of Nepal
4.25.6 Safe Deposit Vault, Locker Service availed
4.25.7 Compliance of regulations and laws with respect to Auction
4.25.8 Technical Service Agreement, TSA reached, where applicable
4.25.9 Adequacy of policies, procedures and mechanism of transactions on derivative products,
where applicable
4.25.10 Use of Refinancing Facilities availed by the NRB made as per the agreement
4.26 Transparency and level of economy in the capital and operating expenditures.Whether Financial
Administration Bye-laws is adhered to while incurring such expenditures
4.27 Compliance with internal rules, regulations and guidelines
Comment on the overall state of compliance with the internal rules, regulations and guidelines
4.28 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 parties 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

441
 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 bank/FI has not been able to properly address these risks
6.4 Comment on the Major Problems faced by the Bank/FI
6.5 Overall opinion of the auditor on the operation and financial standing of the Bank/FI

442
 g]kfn /fi6« a}+s
a}+s tyf ljQLo ;+:yf lgodg ljefu
cfunfuL Pjd\ jf9L tyf 8'jfgaf6 kLl8t 3/kl/jf/nfO{ cfjf;Lo 3/ k'glg{df0f / Joj;fo k'gM ;+rfngsf nflu
k|bfg ul/g] k'g/shf{ sfo{ljlw, @)&$
cfunfuL Pjd\ jf9L tyf 8'jfgaf6 kLl8t 3/kl/jf/nfO{{ 3/ k'glg{df0f / Joj;fo k'gM ;+rfngsf nflu k|jfx
ul/g] cfjf;Lo shf{df o; a}+sn] pknJw u/fpg] k'g/shf{ k|of]hgsf nflu of]] sfo{ljlw agfO{ nfu" ul/Psf] 5 .
g]kfn /fi6« a}+s P]g, @)%* sf] bkmf $( / %) df ePsf] Joj:yf cg';f/ Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf
a}+s tyf ljQLo ;+:yfx?n] pko'{Qm k|of]hgsf nflu b]xfosf zt{ tyf Joj:yfx?sf] kfngf x'g] u/L k|jfx u/]sf]
shf{df o; a}+saf6 k'g/shf{ ;'ljwf pknJw u/fOg] 5 M
zt{ tyf Joj:yfx? M
-!_ k'g/shf{ ;'ljwf ef]hk'/ lhNnfsf] ef]hk'/ ahf/ / t]x|y'd lhNnfsf] ;+qmflGt ahf/sf cfunfuLaf6 k"0f{ ?kdf
Iflt ePsf #$ -rf}lt;_ 3/wgLx?nfO{ cfjf; lgdf{0fsf nflu g]kfn ;/sf/, cy{ dGqfnon] ;/sf/L
sf/f]af/ ug]{ :yfgLo jfl0fHo a}+s dfkm{t\ lhNnf b}jL k|sf]k p4f/ ;ldltaf6 k|dfl0ft ePsf] Ifltsf]
ljj/0fsf] cfwf/df zx/L If]qdf clwstd ?= @% -klRr;_ nfv / cGo If]qdf clwstd ?= !% -kGw|_
nfv;Ddsf] C0f ;'ljwfsf] cfjf;Lo 3/ k'glg{df{0f k|of]hgsf nflu dfq x'g]5 . To;}u/L, ;Kt/L lhNnfdf
ePsf] jf9L tyf 8'jfgaf6 3/ Joj;fo Iflt ePsf kLl8t kl/jf/x?nfO{ 3/ lgdf{0f ug{ / Joj;fo k'gM
;+rfng ug{ clwstd ?= !%,)),))).– -kGw| nfv_ ;Ddsf] k'g/shf{ ;'ljwf pknAw x'g]5 . pQm ;Ldf
eGbf a9L k|jfx ePsf] shf{sf] /sddf k'g/shf{ ;'ljwf k|bfg ul/g] 5}g .
-@_ cfunfuL / 8'jfgaf6 k|efljt ePsf] Joxf]/f g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 k|dfl0ft x'g'kg]{ tyf ;f]
Joxf]/f ;DalGwt a}+s tyf ljQLo ;+:yfn] ;d]t olsg ug'{kg]{5 .
-#_ a}+s tyf ljQLo ;+:yfn] cfjf;Lo 3/ k'glg{df{0f / Joj;fo k'gM ;+rfng k|of]hgsf] nflu k|bfg ug]{ C0fdf
clwstd @ k|ltzt ;Dd dfq Aofhb/ lng' kg]{5 . ;f] k|of]hgsf] nflu g]kfn /fi6« a}+sn] z"Go Jofhb/df
k'g/shf{ ;'ljwf pknJw u/fpg] 5 .
-$_ a}+s jf ljQLo ;+:yfn] pko'{Qm adf]lhdsf] shf{df Aofhb/ kl/jt{g ug{ kfpg] 5}gg\ . o:tf] shf{df Aofh
tyf t]>f] kIfnfO{ e'QmfgL ug'{ kg]{ -aLdf, lwtf] d"Nof+sg, shf{ ;"rgf, shf{ ;'/If0f z'Ns_ nfut a/fa/sf]
z'Ns afx]s cGo s'g} klg k|sf/sf] z'Ns lng kfOg] 5}g .
-%_ z'?sf] Ps jif{ u|]; cjlw x'g] u/L o:tf] shf{sf] Go"gtd cjlw % jif{ / clwstd !) jif{;Ddsf] x'g]5 .
s'g} C0fLn] clu|d e'QmfgL ug{ rfx]df s'g} klg k|sf/sf] clu|d e'QmfgL z'Ns nfUg] 5}g . o:tf] k'g/shf{
;'ljwf Psk6ssf] nflu a9Ldf ! jif{sf] nflu dfq k|bfg ul/g] 5 / ljBdfg sfg'gL Joj:yfsf] cwLgdf /xL
yk Ps jif{sf nflu gjLs/0f ug{ ;lsg]5 .
-^_ a}+s jf ljQLo ;+:yfn] cfjf;Lo 3/ k"glg{df{0f shf{ k|jfx ubf{ lgdf{0f k|ultsf cfwf/df slDtdf rf/
r/0fdf e'QmfgL x'g] u/L k|jfx ug'{kg]{5 . t/ Joj;fo k'gM ;+rfngsf] nflu shf{ k|jfx ubf{ Joj;flos sfo{
k|ultsf cfwf/df slDtdf b'O r/0fdf e'QmfgL x'g] u/L k|jfx ug'{kg]{5 .
-&_ cfjf;Lo 3/ k'glg{df{0f ubf{ /fli6«o ejg ;+lxtf tyf e"sDk k|lt/f]wfTds dfkb08sf] kfngf u/]sf] x'g'
kg]{5 .
-*_ a}+s jf ljQLo ;+:yfn] g]kfn ;/sf/sf] ;DjlGwt lgsfo jf :yfgLo lgsfo -gu/kflnsf÷
pkdxfgu/kflnsf÷dxfgu/kflnsf÷j8f sfof{no÷ufFpkflnsf_ sf] cfunfuL jf jf9L tyf 8'jfg kLl8t eO{
cfjf;Lo 3/÷Joj;fo Ifltu|:t ePsf] / C0fLsf] kl/jf/df cGo s'g} cfjf;Lo 3/ gePsf] k|df0f jf ;f]
;DaGwL C0fLsf] :jM3f]if0ff clgjfo{ ?kdf lng'kg]{5 .
-(_ o; a}+saf6 k|jfx ul/g] s'n k'g/shf{sf] ;Ldf k|To]s a}+s jf ljQLo ;+:Yffsf nflu ;f] ;+:yfsf] k|fylds
k'FhLsf] @% k|ltzt;Dd dfq x'g]5 .

443
-!)_ o:tf] shf{ ;fdfGotM jLdf u/]sf] x'g'kg]{5 . shf{sf] aLdf u/]sf] cj:yfdf shf{ juL{s/0fsf cfwf/df x/]s
ju{df sfod ug'{kg{] shf{ gf]S;fgL Joj:Yffsf] @% k|ltztsf b/n] dfq shf{ gf]S;fgL Joj:yf sfod ug{
;lsg]5 .
-!!_ o:tf] k'g/shf{ ;'ljwf k|fKt ul//x]sf a}+s tyf ljQLo ;+:yfx?n] k'g/shf{sf] dfl;s ljj/0f -cg';"rL_
dlxgf ;dfKt ePsf] ldltn] !% lbgleq o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .
-!@_ k'FhL sf]if u0fgf k|of]hgsf nflu o;/L k|jfx ul/Psf] shf{sf] hf]lvd ef/ cfjf;Lo 3/ shf{ ;/x ^)
k|ltzt x'g]5 .
-!#_ o:tf] k'g/shf{ a}+s tyf ljQLo ;+:yfn] k|jfx u/]sf] shf{sf] lwtf]df k|bfg ul/g]5 .
-!$_ o:tf] shf{ k|jfx ubf{ a}+s jf ljQLo ;+:yfn] ;DalGwt ;+:yfsf] ljBdfg 3/shf{ / Joj;flos shf{ ;DaGwL
gLltut Joj:yfsf] cwLgdf /xL u|fxssf] shf{ ltg{ ;Sg] Ifdtf nufot ;'/If0fsf :ki6 cfwf/ lnO{ shf{
:jLs[t tyf k|jfx ug'{kg]{5 .
-!%_ cfunfuL Pjd\ jf9L tyf 8'jfg kLl8t kl/jf/n] cfjf;Lo 3/ k'glg{df{0f / Joj;fo k'gM ;+rfngsf nflu
;x'lnot b/df shf{ lng rfx]df a}+s jf ljQLo ;+:yfn] ;/n / ;xh k|lqmof ckgfO{ o; sfo{ljlw adf]lhd
x'g] u/L shf{ k|jfx ug'{kg]{5 .
dfly plNnlvt zt{ tyf Joj:yfsf cwLgdf /xL k|jfx ePsf] shf{df g]kfn /fi6« a}+s, a}+s tyf ljQLo ;+:yf
lgodg ljefu, s]Gb|Lo sfof{no afn'jf6f/df ;Dks{ u/L a}+s tyf ljQLo ;+:yfx?n] k'g/shf{ ;'ljwf lng ;Sg]5g\
.
cg';"rL
ldlt M @)&== ÷== ÷==
>Ldfg\ sfo{sf/L lgb]{zsHo",
g]kfn /fi6« a}+s,
=====================;'kl/j]If0f ljefu,
sf7df08f}+ .
ljifoM k'g/shf{sf] dfl;s ljj/0f .
dxf]bo,
To; a}+ssf] k=;+= =============== ================== ldlt =============== =================df hf/L cfunfuL Pjd\ jf9L
tyf 8'jfgaf6 kLl8t 3/kl/jf/nfO{ cfjf;Lo 3/ k'glg{df0f / Joj;fo k'gM ;+rfngsf nflu k|bfg ul/g] k'g/shf{
sfo{ljlw, @)&$ cg';f/ o; ;+:yfn] pkef]u u/]sf] k'g/shf{ tyf ;f] k'g/shf{ ;'ljwf adf]lhd k|jfx ePsf]
shf{sf] dfl;s ljj/0f b]xfo adf]lhd /x]sf] 5 .
shf{sf] ljj/0f -ldlt M @)& ÷====_
qm=;+= C0fLsf] shf{ k|jfx clGtd shf{sf] k'g/shf{ ljj/0f s}lkmot
gfd ldlt e'QmfgL aSof}tf lnPsf] ldlt /sd
ldlt

* dlxgf ;dfKt ePsf] !% lbgleq k]z ug]{ . ==================== a}+s÷ljQLo ;+:yfsf] tk{maf6
b:tvt M
gfd M
kb M

44
4
 5fk M
ljefu÷sfof{no

kq ;+Vof M a}=lj=lg=lj=÷gLlt÷kl/kq÷svu÷@^÷)&!÷&@ ldltM @)&@÷)@÷!#

Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?,

dxfzo,
xfn} cfPsf] e"sDksf sf/0f cfjf;Lo 3/ Ifltu|:t ePsf e"sDk k|efljt 3/kl/jf/nfO{{ cfjf;Lo 3/ k'glg{df0fsf
nflu a}+s tyf ljQLo ;+:yfx?af6 k|jfx ul/g] shf{df o; a}+sn] pknJw u/fpg] k'g/shf{ k|of]hgsf nflu ;+nUg
adf]lhdsf] sfo{ljlw hf/L ul/Psf] xF'bf ;f]xL adf]lhd ug'{ ÷u/fpg' x'g g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n]
lbPsf] clwsf/ k|of]u u/L of] lgb]{zg hf/L ul/Psf] 5 .

ejbLo,

-dgdf]xg s'df/ >]i7_

sfo{sf/L lgb]{zs

445
 g]kfn /fi6« a}+s
a}+s tyf ljQLo ;+:yf lgodg ljefu
e"sDk k|efljt 3/kl/jf/nfO{ cfjf;Lo 3/ k'glg{df0fsf nflu k|bfg ul/g] k'g/shf{ sfo{ljlw, @)&@
xfn} cfPsf] e"sDksf sf/0f cfjf;Lo 3/ Ifltu|:t ePsf e"sDk k|efljt 3/kl/jf/nfO{{ 3/ k'glg{df0fsf nflu
k|jfx ul/g] cfjf;Lo shf{df o; a}+sn] pknJw u/fpg] k'g/shf{ k|of]hgsf nflu of]] sfo{ljlw agfO{ nfu" ul/Psf]
5.
g]kfn /fi6« a}+s P]g, @)%* sf] bkmf $( / %) df ePsf] Joj:yf cg';f/ Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf
a}+s tyf ljQLo ;+:yfx?n] pko'{Qm k|of]hgsf nflu b]xfosf zt{ tyf Joj:yfx?sf] kfngf x'g] u/L k|jfx u/]sf]
shf{df o; a}+saf6 k'g/shf{ ;'ljwf pknJw u/fOg] 5 M
zt{ tyf Joj:yfx? M
-!_ k'g/shf{sf] clwstd ;Ldf sf7df08f} pkTosfdf k|lt 3/kl/jf/ ? @% nfv / pkTosf afx]ssf k|efljt
lhNnfdf ? !% nfv ;Ddsf] C0f ;'ljwfsf] cfjf;Lo 3/ k'glg{df{0f k|of]hgsf nflu dfq x'g]5 . pQm ;Ldf
eGbf a9L k|jfx ePsf] shf{sf] /sddf k'g/shf{ ;'ljwf k|bfg ul/g] 5}g .
-@_ of] ;'ljwf C0fL tyf lghsf] kl/jf/df a:g of]Uo cfjf;Lo 3/ gePsf] cj:yfdf dfq pknJw
u/fOg] 5 . e"sDkn] Ifltu|:t cfjf;Lo 3/ ufpF ljsf; ;ldlt -uf=lj=;=_ df eP uf=lj=;= leq},
gu/kflnsfdf eP ;DalGwt j8f leq} k'glg{df0f ug{sf nflu k'g/shf{ ;'ljwf pknAw u/fOg]5 . t/,
Ifltu|:t :yfg a:gof]Uo g/x]sf] k|df0f g]kfn ;/sf/sf] cflwsfl/s lgsfoaf6 k|fKt u/]sf] cj:Yffdf
;f]xL lhNnfsf] csf]{ :yfgdf lgdf{0f ul/g] cfjf;Lo 3/sf nflu ;d]t o; sfo{ljlw adf]lhd
k'g/shf{ k|bfg ug{ ;lsg]5 .
-#_ a}+s tyf ljQLo ;+:yfn] cfjf;Lo 3/ k'glg{df{0f ug{ k|bfg ug]{ C0fdf a9Ldf @ aif{sf] nflu z"Go Jofhb/df
k'g/shf{ ;'ljwf pknJw u/fOg] 5 . o:tf] shf{df a}+s tyf ljQLo ;+:yfn] u|fxs;+u clwstd @ k|ltzt
dfq Aofh lng' kg]{5 . k'g/shf{sf] cjlw Aoltt ePkl5 a}+s tyf ljQLo ;+:yfn] pQm shf{df cfgf] Cost
of Fund df a9Ldf @ k|ltzt laGb';Dd yk u/L Aofhb/ sfod ug'{kg]{5 . o; k|of]hgsf nflu cl3Nnf]
qodf;sf] clGtd dlxgfsf] cf};t Cost of Fund nfO{ rfn' qodf;df cfwf/sf] ?kdf lng' kg]{5 .
-$_ a}+s jf ljQLo ;+:yfn] pko'{Qm adf]lhdsf] shf{df Aofhb/ kl/jt{g ug{ kfpg] 5}gg\ . o:tf] shf{df Aofh
tyf t]>f] kIfnfO{ e'QmfgL ug'{ kg]{ -aLdf, lwtf] d"Nof+sg, shf{ ;"rgf, shf{ ;'/If0f z'Ns_ nfut a/fa/sf]
z'Ns afx]s cGo s'g} klg k|sf/sf] z'Ns lng kfOg] 5}g .
-%_ z'?sf] Ps jif{ u|]; cjlw x'g] u/L o:tf] shf{sf] Go"gtd cjlw % jif{ / clwstd !) jif{;Ddsf] x'g]5 .
s'g} C0fLn] cu|Ld e'QmfgL ug{ rfx]df s'g} klg k|sf/sf] cu|Ld e'QmfgL z'Ns nfUg] 5}g . k'g/shf{sf] cjlw
;dfKt eP kZrft\ o:tf] shf{df a9Ldf * jif{sf nflu o; a}+sjf6 Aofh cg'bfg k|bfg ul/g]5 .
-6_ a}+s tyf ljQLo ;+:yfn] k|bfg u/]sf] shf{df C0fL;Fu c;'n pk/ ug'{kg]{ AofhdWo] @ k|ltzt ;DalGwt
C0fLjf6 c;'n ug]{ / afFsL Aofh /sd o; a}+sjf6 q}dfl;s ?kdf qodf; ;dfKt ePsf] ldltn] !% lbg
leq ;+nUg 9fFrf adf]lhd ;f]wegf{ dfu ug'{ kg]{5 . o;/L dfu ePsf] Aofh cg'bfg jfktsf] /sd o;
a}+sjf6 qodf; ;dfKt ePsf] ldltn] Ps dlxgf leqdf ;DalGwt a}+s tyf ljQLo ;+:yfsf] vftfdf
/sdfGt/ ul/g]5 . ;fy}, o; a}+saf6 ;f]wegf{ dfu ug'{ kg]{ /sd ;f]wegf{ k|fKt gePsf] cj:yfdf ;d]t
cfDbfgL n]vfÍg ug{ ;lsg]5 . k"FhLsf]if u0fgf ug]{ k|of]hgsf nflu ;f] /sdnfO{ g]kfn ;/sf/af6 k|fKt x'g'
kg]{ /sd cGtu{t z"Go k|ltzt hf]lvd ef/ k|bfg ug{ ;lsg] 5 .
-7_ o; sfo{ljlw adf]lhd k|bfg ul/Psf] shf{nfO{ k'g/shf{ cjlw ;dfKt ePkZrft a}+s tyf ljQLo ;+:yfn]
ljkGg ju{ shf{df u0fgf ug{ ;Sg]5g\ . ;fy}, CCD ratio u0fgf ubf{ o:tf] shf{ s'n shf{af6 36fpg
;lsg]5 .
-8_ o:tf] Aofh cg'bfg ;'ljwf æ;lqmoÆ shf{df dfq k|bfg ul/g]5 .
-9_ @)&% c;f]hd;fGt kZrft\ e"sDk k|efljtx?nfO{ k|bfg ePsf] shf{df k'g/shf{ nufotsf Aofh cg'bfg
;'ljwf k|bfg ul/g] 5}g .

446
-!)_ a}+s jf ljQLo ;+:yfn] cfjf;Lo 3/ k"glg{df{0f shf{ k|jfx ubf{ lgdf{0f k|ultsf cfwf/df slDtdf rf/
r/0fdf e'QmfgL x'g] u/L k|jfx ug'{kg]{5 . t/, a'Fbf g+= !$ adf]lhd k|jfx ul/Psf] shf{sf xsdf eg] of]
Joj:yf clgjfo{ x'g] 5}g .
-!!_ cfjf;Lo 3/ k'glg{df{0f ubf{ /fli6«o ejg ;+lxtf tyf e"sDk k|lt/f]wfTds dfkb08sf] kfngf u/]sf] x'g'
kg]{5 .
-!@_ a}+s jf ljQLo ;+:yfn] g]kfn ;/sf/sf] ;DjlGwt lgsfo jf :yfgLo lgsfo -
gu/kflnsf÷pkdxfgu/kflnsf÷dxfgu/kflnsf÷j8f sfof{no÷uf=lj=;=_ sf] e"sDk kLl8t eO{
cfjf;Lo 3/ Ifltu|:t ePsf] / C0fLsf] kl/jf/df cGo s'g} cfjf;Lo 3/ gePsf] k|df0f jf ;f]
;DaGwL C0fLsf] :jM3f]if0ff clgjfo{ ?kdf lng'kg]{5 .
-!#_ e"sDkkLl8tsf nflu o; a}+saf6 k|jfx ul/g] s'n k'g/shf{sf] ;Ldf k|To]s a}+s jf ljQLo ;+:Yffsf nflu ;f]
;+:yfsf] k|fylds k'FhLsf] *) k|ltzt ;Dd dfq x'g]5 .
-!$_ o:tf] shf{ ;fdfGotM jLdf u/]sf] x'g'kg]{5 . shf{sf] aLdf u/]sf] cj:yfdf shf{ juL{s/0fsf cfwf/df x/]s
ju{df sfod ug'{kg{] shf{ gf]S;fgL Joj:Yffsf] @% k|ltztsf b/n] dfq shf{ gf]S;fgL Joj:yf sfod ug{
;lsg]5 .
-!%_ o:tf] k'g/shf{ ;'ljwf k|fKt ul//x]sf a}+s tyf ljQLo ;+:yfx?n] k'g/shf{sf] dfl;s ljj/0f -cg';"rL_
dlxgf;dfKt ePsf] ldltn] !% lbgleq o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .
-!^_ k'FhLsf]if u0fgf k|of]hgsf nflu o;/L k|jfx ul/Psf] shf{sf] hf]lvd ef/ cfjf;Lo 3/ shf{ ;/x ^)
k|ltzt x'g]5 .
-!&_ o:tf] k'g/shf{ a}+s tyf ljQLo ;+:yfn] k|jfx u/]sf] shf{sf] lwtf]df k|bfg ul/g]5 .
-!*_e'sDkaf6 k"0f{?kdf 3/ Iflt ePsf cfgf ;b:ox?nfO{ cfjf;Lo 3/ lgdf{0fsf nflu æ3Æ ju{sf
n3'ljQ ljQLo ;+:yfx?n] ;fd'lxs hdfgLdf ?= # nfv ;Dd shf{ k|jfx u/]df o; a}+saf6 z"Go
Aofhb/df k'g/shf{ ;'ljwf k|bfg ul/g]5 . ;fy}, æ3Æ ju{sf n3'ljQ ljQLo ;+:yfx?sf] l;kmfl/;df
To:tf ;+:yfsf ;b:ox?nfO{ æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx?n] k|bfg u/]sf] ?= #
nfv ;Ddsf] shf{df ;d]t of] k'g/shf{ k|bfg ul/g]5 .
o; Joj:Yff cGtu{t ;fd'lxs hdfgLdf k|jfx ul/Psf] shf{sf xsdf sfo{ljlwsf] aF'bf g+= & sf]
/fli6«o ejg ;+lxtf ;DaGwL Joj:yf afx]s cGo Joj:Yffx? oyfjt ?kdf nfu" x'g]5g\ . æsÆ, ævÆ /
æuÆ ju{sf a}+s tyf ljQLo ;+:yfn] k|jfx u/]sf] o:tf] shf{nfO{ ljkGg ju{ shf{df u0fgf ul/g]5 .Æ
-!(_o:tf] shf{ k|jfx ubf{ a}+s jf ljQLo ;+:yfn] ;DalGwt ;+:yfsf] ljBdfg 3/shf{ ;DaGwL gLltut Joj:yfsf]
cwLgdf /xL u|fxssf] shf{ ltg{ ;Sg] Ifdtf nufot ;'/If0fsf :ki6 cfwf/ lnO{ shf{ :jLs[t tyf k|jfx
ug'{kg]{5 .
-@)_ e"sDkkLl8t kl/jf/n] cfjf;Lo 3/ k'glg{df{0fsf nflu ;x'lnot b/df shf{ lng rfx]df a}+s jf
ljQLo ;+:yfn] ;/n / ;xh k|lqmof ckgfO{ o; sfo{ljlw adf]lhd x'g] u/L shf{ k|jfx ug'{kg]{5 .

dfly plNnlvt zt{ tyf Joj:yfsf cwLgdf /xL k|jfx ePsf] shf{df g]kfn /fi6« a}+s, a}+s tyf ljQLo ;+:yf
lgodg ljefu, s]Gb|Lo sfof{no afn'jf6f/df ;Dks{ u/L a}+s tyf ljQLo ;+:yfx?n] k'g/shf{ ;'ljwf lng ;Sg]5g\
.

447
 cg';"rL

ldlt M @)&== ÷== ÷==

>Ldfg\ sfo{sf/L lgb]{zsHo",
g]kfn /fi6« a}+s,
=====================;'kl/j]If0f ljefu,
sf7df08f}+ .
ljifoM k'g/shf{sf] dfl;s ljj/0f .
dxf]bo,
To; ljefusf] k=;+= =============== ================== ldlt =============== =================df hf/L e"sDk k|efljt
3/kl/jf/nfO{ cfjf;Lo 3/ shf{sf nflu k|bfg ul/g] k'g/shf{ sfo{ljlw, @)&@ cg';f/ o; ;+:yfn] pkef]u u/]sf]
k'g/shf{ tyf ;f] k'g/shf{ ;'ljwf adf]lhd k|jfx ePsf] shf{sf] dfl;s ljj/0f b]xfo adf]lhd /x]sf] 5 .
shf{sf] ljj/0f -ldlt M @)& ÷====_
qm=;+= C0fLsf] shf{ k|jfx clGtd shf{sf] k'g/shf{ ljj/0f s}lkmot
gfd ldlt e'QmfgL aSof}tf lnPsf] ldlt /sd
ldlt

* dlxgf ;dfKt ePsf] !% lbgleq k]z ug]{ . ===================== a}+s÷ljQLo ;+:yfsf] tk{maf6
b:tvt M
gfd M
kb M
5fk M
ljefu÷sfof{no

44
8
 ldltM @)&== ÷ == ÷ ==
>L g]kfn /fi6« a}+s,
a}+s tyf ljQLo ;+:yf lgodg ljefu,
afn'jf6f/, sf7df8f}+ .

ljifo M– e"sDk k'glg{df{0f shf{sf] cf=j======= sf] ======== q}df;sf] cg'bfg af/] .

dxfzo,
o; a}+sn] æe"sDk k|efljt 3/kl/jf/nfO{ cfjf;Lo 3/ k'glg{df{0fsf nflu k|bfg ul/g]
k'g/shf{ sfo{ljlw, @)&@Æ cg'?k k|jfx u/]sf] 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

449
 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 e"sDk k'glg{df{0f shf{sf] ======== q}df;sf] ljj/0f .

dxfzo,
æe"sDk k|efljt 3/kl/jf/nfO{ cfjf;Lo 3/ k'glg{df{0fsf nflu k|bfg ul/g] k'g/shf{
sfo{ljlw, @)&@Æ cg'?k 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] shf{ shf{sf] afFsL sfod o; cjlwdf Aofh s}lkmot
gfd k|jfx clGtd shf{ -?_ ePsf] C0fLaf6 c;'n cg'bfg
ldlt e'QmfgL Aofhb/ ePsf] Aofh /sd -?_
ldlt /sd -?_

hDdf

zf]wegf{ kfpg'kg]{ hDdf /sd ?=================== cIf/]kL ==================

b:tvtM b:tvtM
gfd M gfd M
kb M kb M
ljefu÷sfof{no M ljefu÷sfof{no M
5fk M

450
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,
æe"sDk k|efljt 3/kl/jf/nfO{ cfjf;Lo 3/ k'glg{df{0fsf nflu k|bfg ul/g] k'g/shf{
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] shf{ shf{sf] afFsL sfod o; cjlwdf Aofh s}lkmot
gfd k|jfx clGtd shf{ -?_ ePsf] C0fLaf6 c;'n cg'bfgsf]
ldlt e'QmfgL Aofhb/ x'g'kg]{ Aofh /sd cg'dflgt
ldlt -?_ /sd -?_

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

««»»

451
 g]kfn /fi6« a}+s
a}+s tyf ljQLo ;+:yfsf] zL3| ;'wf/fTds sf/jfxL ;DaGwL ljlgodfjnL, @)&$

g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !!) sf] pkbkmf -@_ sf] v08 -9@_ n] lbPsf] clwsf/ k|of]u u/L g]kfn /fi6«
a}+ssf] ;~rfns ;ldltn] b]xfosf ljlgodx? agfPsf] 5 .
!= ;+lIfKt gfd / k|f/DeM -!_ oL ljlgodx?sf] gfd Æg]kfn /fi6« a}+s, a}+s tyf ljQLo ;+:yfsf] zL3| ;'wf/fTds
sf/jfxL ;DaGwL ljlgodfjnL, @)&$Æ /x]sf] 5 .
-@_ of] ljlgodfjnL g]kfn /fi6« a}+ssf] ;~rfns ;ldltn] :jLs[t u/]sf] ldltb]lv nfu" x'g]5 .24
@= kl/efiffM ljifo jf k|;Ën] csf]{ cy{ gnfu]df o; ljlgodfjnLdf—
-s_ æP]gÆ eGgfn] g]kfn /fi6« a}+s P]g, @)%* ;Demg' k5{ .
-v_ æ/fi6« a}+sÆ eGgfn] P]gsf] bkmf # adf]lhd :yfkgf ePsf] g]kfn /fi6« a}+s ;Demg' k5{ .
-u_ æ;ldltÆ eGgfn] P]gsf] bkmf !$ adf]lhd u7g ePsf] /fi6« a}+ssf] ;~rfns ;ldlt ;Demg' k5{ .
-3_ æueg{/Æ eGgfn] P]gsf] bkmf !% adf]lhd lgo'Qm /fi6« a}+ssf] ueg{/ ;Demg' k5{ / ;f] zAbn] P]gsf]
bkmf @& adf]lhd sfod d'sfod d's// ePsf] ueg{/ ;d]tnfO{ hgfpFg]5 .
-ª_ æ8]k'6L ueg{/Æ eGgfn] P]gsf] bkmf !^ adf]lhd lgo'Qm /fi6« a}+ssf] 8]k'6L ueg{/ ;Demg' k5{ .
-r_ ægLlt lgb]{zg sfof{Gjog ;ldltÆ eGgfn] g]kfn /fi6« a}+s, lg/LIf0f tyf ;'kl/j]If0f ljlgodfjnL
@)%( sf] ljlgod #$ adf]lhd ;DalGwt 8]k'6L ueg{/sf] ;++of]hsTjdf ul7t ;ldltnfO{ ;Demg' k5{ .
-5_ æ;'kl/j]If0f ljefuÆ eGgfn] /fi6« a}+s cGtu{tsf] ;DalGwt ;'kl/j]If0f ljefu ;Demg' k5{ .
-h_ æa}+s jf ljQLo ;+:yfÆ eGgfn] /fi6« a}+saf6 Ohfhtkqk|fKt a}+s jf ljQLo ;+:yf ;Demg' k5{ .
-em_ æsfo{sf/L k|d'vÆ eGgfn] a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf @( adf]lhd lgo'Qm
;DalGwt a}+s jf ljQLo ;+:yfsf] sfo{sf/L k|d'v ;Demg' k5{ / ;f] zAbn] a}+s jf ljQLo ;+:yfsf]
sfo{sf/L k|d'vsf] ?kdf sfd ug]{ cGo kbflwsf/L ;d]tnfO{ hgfpFg]5 .
-`_ æk'FhLsf]if cg'kftÆ eGgfn] /fi6« a}+saf6 tf]lsP adf]lhd u0fgf ul/Psf] k'FhLsf]if cg'kftnfO{ ;Demg'
k5{ / ;f] zAbn] k'FhL kof{Kttf ;+/rgf, @)&@ -Capital Adequacy Framework, 2015_ cGtu{t
tf]lsPsf] akm/ k'FhL afx]ssf] Go"gtd s'n k'FhL -Minimum Total Capital excluding Conservation
Buffer_ cg'kftnfO{ hgfpg]5 .
#= k'FhLsf]if cg'kft ;DaGwL lgb]{zgx?sf] kfngf gePdf x'g] zL3| ;'wf/fTds sf/jfxLx?M
/fi6« a}+sn] tf]s]sf] Go"gtd k'FhLsf]if cg'kft sfod ug{ g;s]sf a}+s tyf ljQLo ;+:yfnfO{ b]xfo adf]lhdsf]
;'wf/fTds sf/jfxLx? tTsfn ul/g]5 M–
-s_ /fi6« a}+sn] tf]s]sf] Go"gtd k'FhLsf]if cg'kfteGbf a}+s jf ljQLo ;+:yfn] sfod u/]sf] k'FhLsf]if cg'kft
kRrL; k|ltzt;Ddn] sd ePdf –
-c_ ;DalGwt a}+s jf ljQLo ;+:yfsf] pRr Joj:yfkg;Fu ;'wf/sf sfo{qmd ;DaGwdf 5nkmn u/L
5nkmnsf ljifoj:t'nfO{ clen]vsf] ?kdf /fVg] .
-cf_ ;DalGwt a}+s jf ljQLo ;+:yfsf] k'FhL j[l4 -Recapitalization_ ug{ k'FhL of]hgf dfu ug]{ .
-O_ gub nfef+z tyf af]g; ;]o/ 3f]if0ff ug{ /f]s nufpg] .
-O{_ gofF zfvf vf]Ng /f]s nufpg] .
-p_ ;DalGwt a}+s jf ljQLo ;+:yfsf ;~rfnssf] eQf tyf ;'ljwf / k|d'v sfo{sf/L nufot pRr
Joj:yfkgsf] tna, eQf tyf ;'ljwf a[l4df /f]s nufpg] .

24
ldlt @)&$÷)!÷!( df a;]sf] ;~rfns ;ldltsf] a}7s ;+Vof @÷@)&$ af6 :jLs[t .

452
 -v_ /fi6« a}+sn] tf]s]sf] Go"gtd k'FhLsf]if cg'kfteGbf a}+s jf ljQLo ;+:yfn] sfod u/]sf] k'FhLsf]if cg'kft
kRrL; k|ltzteGbf a9L krf; k|ltzt;Ddn] sd ePdf –
-c_ v08 -s_ adf]lhdsf sf/jfxLx? ug]{ .
-cf_ lgIf]k kl/rfng tyf shf{ sf/f]af/sf] s'n /sddf ;Ldf sfod ug]{ . æ3Æ ju{sf n3'ljQ
ljQLo ;+:yfsf] xsdf lgIf]k÷jrt / cGo a}+s tyf ljQLo ;+:yfaf6 lng] C0f÷;fk6Ldf ;Ldf
sfod ug]{ .
-O_ gofF Joj;flos lqmofsnfk ;~rfng ug{ /f]s nufpg] .
-O{_ vl/b jf lnh k|lqmof dfkm{t\ yk l:y/ ;DklQ k|fKt ug'{k"j{ /fi6« a}+ssf] :jLs[lt lng' kg]{ .
-p_ ;DalGwt a}+s jf ljQLo ;+:yfsf sd{rf/Lx?nfO{ k|f]T;fxg eQf, ;+:yf 5f]8\bf lbg] cGo
;'ljwfdf j[l4, Joj:yfkg z'Ns a[l4 jf Joj:yfkgsf] thljhn] lbg ;Sg] cGo Ifltk"lt{ cflb
k|bfg ug{ /f]s nufpg] .
-u_ /fi6« a}+sn] tf]s]sf] Go"gtd k'FhLsf]if cg'kfteGbf a}+s jf ljQLo ;+:yfn] sfod u/]sf] k'FhLsf]if cg'kft
krf; k|ltzteGbf a9L krxQ/ k|ltzt;Ddn] sd ePdf –
-c_ v08 -v_ adf]lhdsf sf/jfxLx? ug]{ .
-cf_ gofF lgIf]k vftf vf]Ng /f]s nufpg] . æ3Æ ju{sf n3'ljQ ljQLo ;+:yfsf] xsdf gofF
lgIf]k÷jrt / cGo a}+s tyf ljQLo ;+:yfaf6 C0f÷;fk6L lng /f]s nufpg] .
-O_ shf{ ;Ldf a[l4 ug{ tyf gofF shf{ k|jfx ug{ /f]s nufpg] .
-O{_ sd{rf/Lx?sf] tna, eQf tyf cGo cfly{s ;'ljwf j[l4df /f]s nufpg] .
-p_ /fi6« a}+ssf] :jLs[lt lnO{ pRr txsf] sd{rf/L egf{ ug{ afx]s ;DalGwt a}+s jf ljQLo ;+:yfdf
cGo gofF sd{rf/L egf{ tyf a9'jfdf /f]s nufpg] .
-pm_ k'FhL kof{Kttf ;DaGwL sf/jfxL k|f/De ePsf] ldltn] 5 dlxgfleq tf]lsPsf] Go"gtd k'FhLsf]if
cg'kft sfod gePdf ;DalGwt a}+s jf ljQLo ;+:yfsf ;~rfns tyf sfo{sf/L k|d'vnfO{
P]gsf] bkmf !)) sf] pkbkmf -@_ adf]lhdsf sf/jfxLx? ug]{ .
-3_ /fi6« a}+sn] tf]s]sf] Go"gtd k'FhLsf]if cg'kfteGbf a}+s jf ljQLo ;+:yfn] sfod u/]sf] k'FhLsf]if cg'kft
krxQ/ k|ltzteGbf a9Ln] sd ePdf –
-c_ v08 -u_ adf]lhdsf sf/jfxLx? ug]{ .
-cf_ ;DalGwt a}+s jf ljQLo ;+:yfnfO{ ;d:ofu|:t 3f]if0ff u/L P]gsf] bkmf *^ cg'?ksf] sf/jfxL
k|f/De ug]{ .
-O_ ;d:ofu|:t 3f]if0ff u/]sf] 5 dlxgf;Dddf klg tf]lsPsf] Go"gtd k'FhLsf]if cg'kft sfod
gePdf a}+s jf ljQLo ;+:yfsf] ufEg] ufleg] -dh{/_ jf k|flKt -PlSjlhzg_ sf] k||lqmof z'? ug]{
jf Ohfhtkq /2 ug]{ jf vf/]hLsf] k|lqmof z'? ug]{ .
-O{_ P]g /÷jf a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# cg'?ksf cGo cfjZos sf/jfxLx? ug]{ .
$= sf/jfxLdf 5'6 x'g] cj:yfM ljlgod # cg';f/sf] zL3| ;'wf/fTds sf/jfxLx? ;a} æsÆ, ævÆ, æuÆ / æ3Æ
ju{sf a}+s tyf ljQLo ;+:yfx?df ;dfg ?kdf nfu" x'g]5 .
t/ ljlgod # sf] v08 -s_ sf] pkv08 -O_ / -p_ tyf v08 -u_ sf] pkv08 -O{_ / -p_ afx]ssf zL3|
;'wf/fTds sf/jfxLx?df b]xfosf cj:yfx?df 5'6 k|bfg ug{ ;lsg]5M–
-s_ g]kfn ;/sf/n] cGt/f{li6«o bft[ lgsfox?sf] ;xof]u lnO{ /fi6« a}+s dfkm{t k'g/;+/rgfsf] k|lqmof nfu"
u/]sf a}+s tyf ljQLo ;+:yfx?sf] xsdf .
-v_ ;DalGwt a}+s jf ljQLo ;+:yfsf] Joj:yfkg /÷jf ;~rfngnfO{ /fi6« a}+sn] k|ToIf lgoGq0fdf lnO{
;'wf/fTds sf/jfxL ;~rfng u/L /x]sf] cj:yfdf .
-u_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf &) Pjd\ a}Í tyf ljQLo ;+:yf Ps cfk;df
ufEg] ufleg] -dh{/_ tyf k|flKt -PlSjlhzg_ ;DaGwL ljlgodfjnL, @)&# df ePsf k|fjwfgx¿ k'/f

453
 u/L ufEg ufleg -dh{/_ jf k|flKt -PlSjlhzg_ sf] ;}4flGts ;xdltsf nflu /fi6« a}+sdf lgj]bg k]z
u/]sf a}+s tyf ljQLo ;+:yfx¿sf] xsdf .
t/ Ps cfk;df ufEg ufleg -dh{/_ jf k|flKt -PlSjlhzg_ sf] ;}4flGts ;xdltsf nflu lgj]bg lbg]
a}+s tyf ljQLo ;+:yfx?sf] ljBdfg k'FhLsf]if hf]8\bf Go"gtd k'FhLsf]if cg'kft gk'Ug] ;+:yfsf] xsdf
of] 5'6 k|bfg x'g] 5}g . To;}u/L tf]lsPsf] cjlwleq ufEg] ufleg] -dh{/_ jf k|flKt -
PlSjlhzg_ sfo{ ;DkGg gu/]df ;f] cjlw kZrft\ of] 5'6 :jtM vf/]h ePsf] dflgg]5 .
%= ;'g'jfO{sf] cj;/M ljlgod # adf]lhdsf] sf/afxL ubf{ ;DalGwt a}+s jf ljQLo ;+:yfnfO{ ;'g'jfO{sf] cj;/
lbO{g] 5 .
^= sf/jfxL ug]{ clVtof/LM ljlgod # sf] v08 -s_ adf]lhdsf zL3| ;'wf/fTds sf/jfxLx? ug]{ clVtof/L
;DalGwt ;'kl/j]If0f ljefunfO{ x'g]5 . v08 -v_ tyf -u_ adf]lhdsf sf/afxLx? gLlt lgb]{zg sfof{Gjog
;ldltsf] l;kmfl/;df ueg{/sf] lg0f{oaf6 x'g]5 . v08 -3_ adf]lhdsf sf/afxLx? ;ldltsf] lg0f{oaf6
x'g]5 .
&= k|Tofof]lht clVtof/Lsf] k|of]uM o; ljlgodfjnL adf]lhd k|Tofof]lht clVtof/Lsf] k|of]u u/L sfo{ ubf{
;DalGwt kbflwsf/Ln] k|rlnt P]g, gLlt, lgod tyf /fi6« a}+sn] hf/L u/]sf lgb]{zgx?sf] cwLgdf /xL ug'{
kg]{5 .
*= sfd sf/jfxLsf] ljj/0f k]z ug'{kg]{M o; ljlgodfjnL adf]lhd eP÷u/]sf sfd sf/jfxLsf] ljj/0f ;DalGwt
;'kl/j]If0f ljefun] q}dfl;s ?kdf ;ldltsf] hfgsf/Lsf] nflu k]z ug'{ kg]{5 .
(= ljlgodfjnLsf] JofVof tyf ;+zf]wgM -!_ o; ljlgodfjnLsf] sfof{Gjogsf] qmddf s'g} låljwf pTkGg ePdf
;f]sf] JofVof ;ldltn] ug]{5 . ;ldltn] u/]sf] JofVof clGtd x'g]5 .
-@_ o; ljlgodfjnLdf s'g} ;+zf]wg ug'{ k/]df ;ldltn] ;+zf]wg ug]{5 .
!)= afwf c8\rg k'ms'jfM o; ljlgodfjnLsf] sfof{Gjogsf] qmddf s'g} afwf c8\rg cfPdf ;f] afwf c8\rg
k'msfpg] clwsf/ ueg{/nfO{ x'g]5 .
!!= aflemPdf lgliqmo x'g]M o; ljlgodfjnLsf Joj:yfx? g]kfn /fi6« a}+s P]g, @)%*, a}+s tyf ljQLo ;+:yf
;DaGwL P]g, @)&# / ;f] cGtu{t ag]sf lgodx?;Fu aflemPdf aflemPsf] xb;Dd :jtM lgliqmo x'g]5 .
!@= vf/]hL tyf jrfpmM -!_ g]kfn /fi6« a}+s, a}+s tyf ljQLo ;+:yfsf] zL3| ;'wf/fTds sf/jfxL ;DaGwL
ljlgodfjnL, @)^$ vf/]h ul/Psf] 5 .
-@_ pkljlgod -!_ adf]lhd vf/]h ul/Psf] ljlgodfjnL adf]lhd a}+s tyf ljQLo ;+:yfsf] zL3| ;'wf/fTds
sf/afxLsf] ;Gbe{df eP u/]sf sfd sf/jfxL tyf lg0f{ox? o;} ljlgodfjnL adf]lhd eP u/]sf] dflgg]5 .

454
kq;+Vof M a}+=lj=lg=lj÷gLlt÷kl/kq÷svu÷!*÷)&$÷&% ldltM @)&$÷!@÷!$
Ohfhtkqk|fKt æsÆ ju{sf ;Dk"0f{ jfl0fHo a}+sx?
dxfzo,
k|To]s :yfgLo txdf sDtLdf Pp6f jfl0fHo a}+s zfvf :yfkgf ug{] gLlt cg'?k b]xfoadf]lhdsf] gLltut
Joj:yf ul/Psf] x'Fbf ;f]xL adf]lhd ug{ u/fpg x'g g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/
k|of]u u/L of] lgb]{zg hf/L ul/Psf] 5 M
!= jfl0fHo a}+sx?af6 k"j{ k|lta4tf hgfOP cg';f/sf o;} ;fy ;+nUg cg";"rL–! adf]lhdsf @$# :yfgLo
txdf tf]lsPsf jfl0fHo a}+sx?n]] @)&% a}zfv d;fGtleq cf–cfgf] a}+s zfvf :yfkgf u/L ;+rfngdf
NofO;Sg' kg]{5 .
@= o;} ;fy ;+nUg cg';"rL–@ adf]lhdsf !!^ :yfgLo txdf tf]lsPsf jfl0fHo a}+sx?n] cf–cfgf] a}+s zfvf
:yfkgf u/L @)&% c;f/ d;fGt;Dddf ;+rfngdf NofO;Sg' kg]{5 .
#= dfly a'+bf g+= ! / @ adf]lhd vf]lnPsf / v''Ng] zfvfx?sf] xsdf lgIf]k bfloTjsf cfwf/df clgjfo{ gub
df}Hbft Pjd\ j}wflgs t/ntf cg''kft sfod ug''{ gkg]{ u/L cfufdL tLg jif{ -cfly{s jif{ @)&&÷&*_ ;Dd
5''6 k|bfg ul/Psf] 5 .
$= pko'{Qm cg';f/ gePdf g]kfn /fi6« a}+s P]g, @)%* cg';f/ sf/jfxL x'g]5 .
;fy}, o;/L :yfgLo txdf jfl0fHo a}+s zfvf :yfkgf ug]{ qmddf ;'/Iff nufotsf cfjZos k"jf{wf/sf
ljifodf o; a}+ssf] l;kmfl/; adf]lhd >L g]kfn ;/sf/, cy{ dGqfnon] ;DalGwt lgsfox?;+u ;dGjo tyf
;xhLs/0f ug]{ Joxf]/f ;d]t hfgsf/Lsf nflu cg'/f]w 5 .

ejbLo,

-gf/fo0f k|;fb kf}8]n_

sfo{sf/L lgb]{zs
af]wfy{ M
!= >L g]kfn ;/sf/, cy{ dGqfno, ljQLo If]q Joj:yfkg dxfzfvf, l;+xb/jf/, sf7df8f}+ .
@= >L g]kfn a}+s;{ ;+3, yfkfynL, sf7df8f}+ .

455
 cg';"rL !

@)&% a}zfv d;fGt;Dddf jfl0fHo a}+sx?n]] zfvf :yfkgf ug'{kg]{ @$# :yfgLo txsf] ljj/0f
सस.नॊ. फैंक प्रदे श जजल्रा गाउॉ ऩासरका/ नगयऩासरका
1 नेऩार फैंकसर. 5 नवरऩयासी ऩजचचभ ऩाल्हीनन्दन गाउॉ ऩासरका
2 नेऩार फैंकसर. 5 योल्ऩा भाडी गाउॉ ऩासरका
3 नेऩार फैंकसर. 6 डोल्ऩा जगदल्
ु रा गाउॉ ऩासरका
4 याजरिम वाणणज्म फैंक सर. 1 खोटाङ ऐसेरुखकक गाउॉ ऩासरका
5 याजरिम वाणणज्म फैंक सर. 1 खोटाङ केपऩरासगढी गाउॉ ऩासरका
6 याजरिम वाणणज्म फैंक सर. 1 ताप्रेजङ
ु आठयाईत्रिवेणी गाउॉ ऩासरका
7 याजरिम वाणणज्म फैंक सर. 1 भोयङ कटहयी गाउॉ ऩासरका
8 याजरिम वाणणज्म फैंक सर. 2 ऩसाक सुवणकऩुय गाउॉ ऩासरका
9 याजरिम वाणणज्म फैंक सर. 2 यौतहट ईशनाथ गाउॉ ऩासरका
10 याजरिम वाणणज्म फैंक सर. 2 यौतहट भौराऩुय गाउॉ ऩासरका
11 याजरिम वाणणज्म फैंक सर. 4 भनाङ नेस्माङ गाउॉ ऩासरका
12 याजरिम वाणणज्म फैंक सर. 4 स्माङ्जा अजन
ुक चौऩायी गाउॉ ऩासरका
13 नत्रफर फैंकसर. 5 रुऩन्दे ही सम्भयीभाइक गाउॉ ऩासरका
14 नत्रफर फैंकसर. 6 जुम्रा ततरा गाउॉ ऩासरका
15 नत्रफर फैंकसर. 6 सुखेत फयाहतार गाउॉ ऩासरका
16 नत्रफर फैंकसर. 7 डडेल्धुया आसरतार गाउॉ ऩासरका
17 नत्रफर फैंकसर. 7 फझाङ पवत्थडचचय गाउॉ ऩासरका
18 नेऩार इन्बेरटभेण्ट फैंक सर. 1 ऩाॉचथय पाल्गुनन्द गाउॉ ऩासरका
19 नेऩार इन्बेरटभेण्ट फैंक सर. 3 दोरखा पवगु गाउॉ ऩासरका
20 नेऩार इन्बेरटभेण्ट फैंक सर. 3 नुवाकोट सुमग
क ढी गाउॉ ऩासरका
21 नेऩार इन्बेरटभेण्ट फैंक सर. 3 याभेछाऩ सरखु गाउॉ ऩासरका
22 नेऩार इन्बेरटभेण्ट फैंक सर. 5 दाङ शाजन्तनगय गाउॉ ऩासरका
23 नेऩार इन्बेरटभेण्ट फैंक सर. 5 योल्ऩा त्रिवेणी गाउॉ ऩासरका
24 नेऩार इन्बेरटभेण्ट फैंक सर. 6 सल्मान छिेचवयी गाउॉ ऩासरका
25 नेऩार इन्बेरटभेण्ट फैंक सर. 7 दाचर
ुक ा दह
ु ु ॉ गाउॉ ऩासरका
26 हहभारमन फैंक सर. 2 फाया प्रसौनी गाउॉ ऩासरका
27 हहभारमन फैंक सर. 3 दोरखा गौरयशॊकय गाउॉ ऩासरका
28 हहभारमन फैंक सर. 5 फाॉके याप्तीसोनायी गाउॉ ऩासरका
29 नेऩार एसफीआइ फैंक सर. 1 ओखरढ्ङङ्गा सरखु गाउॉ ऩासरका
30 नेऩार एसफीआइ फैंक सर. 1 सॊखुवासबा धभकदेवी नगयऩासरका
31 नेऩार एसफीआइ फैंक सर. 3 नव
ु ाकोट ऩञ्चकन्मा गाउॉ ऩासरका
32 नेऩार एसफीआइ फैंक सर. 5 प्मुठान गौभुखी गाउॉ ऩासरका
33 नेऩार एसफीआइ फैंक सर. 6 दै रेख चाभुण्डात्रफन्रासैनी नगयऩासरका
34 नेऩार एसफीआइ फैंक सर. 7 फैतडी सशवनाथ गाउॉ ऩासरका
35 नेऩार फङ्गरादे श फैंक सर. 1 धनकुटा चौत्रफसे गाउॉ ऩासरका
36 नेऩार फङ्गरादे श फैंक सर. 1 बोजऩुय साल्ऩासससरछो गाउॉ ऩासरका
37 नेऩार फङ्गरादे श फैंक सर. 2 धनष
ु ा धनौजी गाउॉ ऩासरका
38 नेऩार फङ्गरादे श फैंक सर. 2 फाया ऩयवानीऩुय गाउॉ ऩासरका

456
39 नेऩार फङ्गरादे श फैंक सर. 2 सराकही कौडेना गाउॉ ऩासरका
40 नेऩार फङ्गरादे श फैंक सर. 2 सराकही ब्रह्भऩुयी गाउॉ ऩासरका
41 नेऩार फङ्गरादे श फैंक सर. 2 सराकही पवरणु गाउॉ ऩासरका
42 नेऩार फङ्गरादे श फैंक सर. 2 ससयाहा अनकभा गाउॉ ऩासरका
43 नेऩार फङ्गरादे श फैंक सर. 3 भकवानऩुय भकवानऩुयगढी गाउॉ ऩासरका
44 नेऩार फङ्गरादे श फैंक सर. 5 दाङ फफई गाउॉ ऩासरका
45 फैंक अप काठभाण्डौं सर. 2 यौतहट गढीभाई गाउॉ ऩासरका
46 फैंक अप काठभाण्डौं सर. 2 सप्तयी तछन्नभस्ता गाउॉ ऩासरका
47 फैंक अप काठभाण्डौं सर. 3 भकवानऩुय इकन्रसयोवय गाउॉ ऩासरका
48 फैंक अप काठभाण्डौं सर. 3 ससन्धुरी तीनऩाटनगाउऩासरका
49 फैंक अप काठभाण्डौं सर. 5 गुल्भी इस्भा गाउॉ ऩासरका
50 नेऩार क्रेडडट एण्ड कभसक फैंक सर. 1 तेह्रथभ
ु भेन्छमामेभ गाउॉ ऩासरका
51 नेऩार क्रेडडट एण्ड कभसक फैंक सर. 2 फाया कयै माभाई गाउॉ ऩासरका
52 नेऩार क्रेडडट एण्ड कभसक फैंक सर. 2 यौतहट मभुनाभाइ गाउॉ ऩासरका
53 नेऩार क्रेडडट एण्ड कभसक फैंक सर. 2 सप्तयी त्रफरणऩ
ु यु गाउॉ ऩासरका
54 नेऩार क्रेडडट एण्ड कभसक फैंक सर. 2 ससयाहा धनगढीभाई नगयऩासरका
55 नेऩार क्रेडडट एण्ड कभसक फैंक सर. 2 ससयाहा रक्ष्भीऩुयऩतायी गाउॉ ऩासरका
56 नेऩार क्रेडडट एण्ड कभसक फैंक सर. 3 काभ्रेऩराञ्चोक चौंयीदे उयारी गाउॉ ऩासरका
57 नेऩार क्रेडडट एण्ड कभसक फैंक सर. 3 ससन्धुऩाल्चोक जुगर गाउॉ ऩासरका
58 नेऩार क्रेडडट एण्ड कभसक फैंक सर. 4 नवरऩयासी ऩूवक हुप्सेकोट गाउॉ ऩासरका
59 नेऩार क्रेडडट एण्ड कभसक फैंक सर. 5 गल्
ु भी सत्मवती गाउॉ ऩासरका
60 नेऩार क्रेडडट एण्ड कभसक फैंक सर. 6 रुकुभ ऩजचचभ त्रिवेणी गाउॉ ऩासरका
61 नेऩार क्रेडडट एण्ड कभसक फैंक सर. 7 कञ्चनऩुय कृरणऩुय नगयऩासरका
62 नेऩार क्रेडडट एण्ड कभसक फैंक सर. 7 फैतडी भेरौरी नगयऩासरका
63 एनआइसी एससमा फैंक सर. 1 झाऩा अजन
ुक धाया नगयऩासरका
64 एनआइसी एससमा फैंक सर. 1 झाऩा कचनकवर गाउॉ ऩासरका
65 एनआइसी एससमा फैंक सर. 1 बोजऩयु याभप्रसादयाई गाउॉ ऩासरका
66 एनआइसी एससमा फैंक सर. 2 ऩसाक तछऩहयभाई गाउॉ ऩासरका
67 एनआइसी एससमा फैंक सर. 2 यौतहट गुजया गाउॉ ऩासरका
68 एनआइसी एससमा फैंक सर. 2 सराकही फागभती नगयऩासरका
69 एनआइसी एससमा फैंक सर. 5 दाङ याजऩुय गाउॉ ऩासरका
70 एनआइसी एससमा फैंक सर. 5 फाॉके जानकी गाउॉ ऩासरका
71 एनआइसी एससमा फैंक सर. 5 फाॉके डुडुवा गाउॉ ऩासरका
72 एनआइसी एससमा फैंक सर. 5 फाॉके फैजनाथ गाउॉ ऩासरका
73 भाछाऩुच्छ्रे फैंक सर. 1 ओखरढ्ङङ्गा सुनकोशी गाउॉ ऩासरका
74 भाछाऩच्छ्
ु रे फैंक सर. 1 खोटाङ हरेसीतव
ु ाचङ
ु नगयऩासरका
75 भाछाऩुच्छ्रे फैंक सर. 1 झाऩा फाह्रदशी गाउॉ ऩासरका
76 भाछाऩुच्छ्रे फैंक सर. 1 बोजऩुय ट्माम्केभैमुभ गाउॉ ऩासरका
77 भाछाऩच्छ्
ु रे फैंक सर. 1 भोयङ जहदा गाउॉ ऩासरका
78 भाछाऩुच्छ्रे फैंक सर. 2 यौतहट फन्ृ दावन गाउॉ ऩासरका
79 भाछाऩुच्छ्रे फैंक सर. 2 सप्तयी कृरणासवयन गाउॉ ऩासरका
80 भाछाऩच्छ्
ु रे फैंक सर. 2 ससयाहा कल्माणऩयु नगयऩासरका

457
81 भाछाऩुच्छ्रे फैंक सर. 4 कास्की भादी गाउॉ ऩासरका
82 भाछाऩुच्छ्रे फैंक सर. 6 डोल्ऩा त्रिऩुयासुन्दयी नगयऩासरका
83 भाछाऩुच्छ्रे फैंक सर. 6 भुगु खत्माड गाउॉ ऩासरका
84 भाछाऩुच्छ्रे फैंक सर. 7 अछाभ ऩॊचदे वरपवनामक नगयऩासरका
85 भाछाऩुच्छ्रे फैंक सर. 7 दाचुर
क ा भासरकाजन
ुक गाउॉ ऩासरका
86 कुभायी फैंक सर. 1 उदमऩुय वेरका नगयऩासरका
87 कुभायी फैंक सर. 2 भहोत्तयी बॉगाहा नगयऩासरका
88 कुभायी फैंक सर. 3 धाहदङ ससद्धरेक गाउॉ ऩासरका
89 कुभायी फैंक सर. 3 यसुवा ऩावकतीकुण्ड गाउॉ ऩासरका
90 कुभायी फैंक सर. 3 ररीतऩुय वाग्भती गाउॉ ऩासरका
91 कुभायी फैंक सर. 4 गोखाक चुभनुव्री गाउॉ ऩासरका
92 कुभायी फैंक सर. 4 तनहुॉ ऋपषङ्ग गाउॉ ऩासरका
93 कुभायी फैंक सर. 4 तनहुॉ तघरयङ गाउॉ ऩासरका
94 कुभायी फैंक सर. 4 स्माङ्जा हरयनास गाउॉ ऩासरका
95 कुभायी फैंक सर. 5 गल्
ु भी कारीगण्डकी गाउॉ ऩासरका
96 कुभायी फैंक सर. 6 जुम्रा कनकासुन्दयी गाउॉ ऩासरका
97 कुभायी फैंक सर. 7 फैतडी डीरासैनीगाउॉ ऩसरका
98 रक्ष्भी फैंक सर. 2 भहोत्तयी भनया नगयऩासरका
99 रक्ष्भी फैंक सर. 3 याभेछाऩ खाॉडादे वी गाउॉ ऩासरका
100 रक्ष्भी फैंक सर. 5 ऩाल्ऩा ततनाउ गाउॉ ऩासरका
101 रक्ष्भी फैंक सर. 6 सख
ु ेत चौकुने गाउॉ ऩासरका
102 ससद्धाथक फैंक सर. 2 फाया दे वतार गाउॉ ऩासरका
103 ससद्धाथक फैंक सर. 2 यौतहट भाधवनायामण गाउॉ ऩासरका
104 ससद्धाथक फैंक सर. 5 कपऩरवस्तु मसोधया गाउॉ ऩासरका
105 कृपष पवकास फैंक सर. 1 सुनसयी दे वानगञ्ज गाउॉ ऩासरका
106 कृपष पवकास फैंक सर. 1 सोरुखुम्फु सोताङ गाउॉ ऩासरका
107 कृपष पवकास फैंक सर. 4 गोखाक गण्डकी गाउॉ ऩासरका
108 कृपष पवकास फैंक सर. 5 गुल्भी भदाने गाउॉ ऩासरका
109 कृपष पवकास फैंक सर. 7 फझाङ फुॊगर नगयऩासरका
110 ग्रोफर आइएभइ फैंक सर. 2 धनष
ु ा सभचथरात्रफहायी गाउॉ ऩासरका
111 ग्रोफर आइएभइ फैंक सर. 2 ऩसाक फेरवा गाउॉ ऩासरका
112 ग्रोफर आइएभइ फैंक सर. 2 फाया पेटा गाउॉ ऩासरका
113 ग्रोफर आइएभइ फैंक सर. 2 यौतहट पतव
ु ात्रफजमऩयु गाउॉ ऩासरका
114 ग्रोफर आइएभइ फैंक सर. 2 सप्तयी डाक्नेचवयी नगयऩासरका
115 ग्रोफर आइएभइ फैंक सर. 5 ऩाल्ऩा ऩुवख
क ोरा गाउॉ ऩासरका
116 ग्रोफर आइएभइ फैंक सर. 6 कासरकोट यास्कोट नगयऩासरका
117 ग्रोफर आइएभइ फैंक सर. 7 डडेल्धुया अजमभेरु गाउॉ ऩासरका
118 ग्रोफर आइएभइ फैंक सर. 7 डोटी ऩूवीचौकी गाउॉ ऩासरका
119 ग्रोफर आइएभइ फैंक सर. 7 फैतडी दोगडाकेदाय गाउॉ ऩासरका
120 ससहटजन्स फैंक इन्टयनेशनर सर. 1 इराभ भाङसेफुङ गाउॉ ऩासरका
ससहटजन्स फैंक इन्टयनेशनर सर. खाल्सातछन्ताङ सहीदबूसभ
121 1 धनकुटा
गाउॉ ऩासरका

458
122 ससहटजन्स फैंक इन्टयनेशनर सर. 1 सोरुखुम्फु सरखु पऩके गाउॉ ऩासरका
123 ससहटजन्स फैंक इन्टयनेशनर सर. 3 काभ्रेऩराञ्चोक तेभार गाउॉ ऩासरका
124 ससहटजन्स फैंक इन्टयनेशनर सर. 3 याभेछाऩ सुनाऩती गाउॉ ऩासरका
125 ससहटजन्स फैंक इन्टयनेशनर सर. 3 ससन्धुरी हरयहयऩुयगढी गाउॉ ऩासरका
126 प्राइभ कभससकमर फैंक सर. 1 ऩाॉचथय तुम्वेवा गाउॉ ऩासरका
127 प्राइभ कभससकमर फैंक सर. 1 ऩाॉचथय पारेरुङ गाउॉ ऩासरका
128 प्राइभ कभससकमर फैंक सर. 1 सॊखुवासबा सबाऩोखयी गाउॉ ऩासरका
129 प्राइभ कभससकमर फैंक सर. 3 यसुवा कासरका गाउॉ ऩासरका
130 प्राइभ कभससकमर फैंक सर. 3 ससन्धुरी फपक्कर गाउॉ ऩासरका
131 प्राइभ कभससकमर फैंक सर. 4 स्माङ्जा कारीगण्डकी गाउॉ ऩासरका
132 प्राइभ कभससकमर फैंक सर. 4 स्माङ्जा पेदीखोरा गाउॉ ऩासरका
133 प्राइभ कभससकमर फैंक सर. 5 कपऩरवस्तु शुद्धोधन गाउॉ ऩासरका
134 प्राइभ कभससकमर फैंक सर. 5 नवरऩयासी ऩजचचभ सयावर गाउॉ ऩासरका
135 प्राइभ कभससकमर फैंक सर. 5 प्मुठान सरुभायानी गाउॉ ऩासरका
136 प्राइभ कभससकमर फैंक सर. 5 रुऩन्दे ही भामादे वी गाउॉ ऩासरका
137 प्राइभ कभससकमर फैंक सर. 7 फझाङ खप्तडछान्ना गाउॉ ऩासरका
138 सनयाइज फैंक सर. 1 ओखरढ्ङङ्गा भोरुङ गाउॉ ऩासरका
139 सनयाइज फैंक सर. 1 खोटाङ जन्तेढुङ्गा गाउॉ ऩासरका
140 सनयाइज फैंक सर. 2 धनुषा औयही गाउॉ ऩासरका
141 सनयाइज फैंक सर. 2 यौतहट दग
ु ाकबगवती गाउॉ ऩासरका
142 सनयाइज फैंक सर. 3 याभेछाऩ उभाकुण्ड गाउॉ ऩासरका
143 सनयाइज फैंक सर. 3 ररीतऩुय भहाङ्कार गाउॉ ऩासरका
144 सनयाइज फैंक सर. 5 गुल्भी धुकोट गाउॉ ऩासरका
145 सनयाइज फैंक सर. 5 ऩाल्ऩा तनस्दी गाउॉ ऩासरका
146 सनयाइज फैंक सर. 6 जुम्रा गुहठचौय गाउॉ ऩासरका
147 सनयाइज फैंक सर. 7 कैरारी चुये गाउॉ ऩासरका
148 सनयाइज फैंक सर. 7 दाचर
ुक ा भाभाक गाउॉ ऩासरका
149 एनएभफी फैंक सर. 2 धनुषा हॊ सऩुय नगयऩासरका
150 एनएभफी फैंक सर. 2 फाया ऩचयौता गाउॉ ऩासरका
151 एनएभफी फैंक सर. 2 फाया पवश्राभऩयु गाउॉ ऩासरका
152 एनएभफी फैंक सर. 2 भहोत्तयी भहोत्तयी गाउॉ ऩासरका
153 एनएभफी फैंक सर. 2 भहोत्तयी सोनभा गाउॉ ऩासरका
154 एनएभफी फैंक सर. 2 सप्तयी ततराठीकोईराडी गाउॉ ऩासरका
155 एनएभफी फैंक सर. 2 सप्तयी सुरुङ्गा नगयऩासरका
156 एनएभफी फैंक सर. 2 ससयाहा औयही गाउॉ ऩासरका
157 एनएभफी फैंक सर. 2 ससयाहा नवयाजऩयु गाउॉ ऩासरका
158 एनएभफी फैंक सर. 2 ससयाहा सखुवानान्कायकट्टी गाउॉ ऩासरका
159 एनएभफी फैंक सर. 5 कपऩरवस्तु भामादे वी गाउॉ ऩासरका
160 एनएभफी फैंक सर. 7 कञ्चनऩयु फेरडाॉडी गाउॉ ऩासरका
161 एनएभफी फैंक सर. 7 डोटी के.आई.ससॊ गाउॉ ऩासरका
162 प्रबु फैंक सर. 1 इराभ सन्दकऩुय गाउॉ ऩासरका
163 प्रबु फैंक सर. 1 बोजऩयु हतव
ु ागढी गाउॉ ऩासरका

459
164 प्रबु फैंक सर. 2 धनुषा भुणखमाऩट्टीभुसहयसभमा गाउॉ ऩासरका
165 प्रबु फैंक सर. 2 यौतहट ऩयोहा नगयऩासरका
166 प्रबु फैंक सर. 2 ससयाहा फरयमायऩट्टी गाउॉ ऩासरका
167 प्रबु फैंक सर. 4 ऩवकत पवहादी गाउॉ ऩासरका
168 प्रबु फैंक सर. 4 फागरुङ तभानखोरा गाउॉ ऩासरका
169 प्रबु फैंक सर. 4 फागरुङ तायाखोरा गाउॉ ऩासरका
170 प्रबु फैंक सर. 4 फागरुङ तनसीखोरा गाउॉ ऩासरका
171 प्रबु फैंक सर. 4 फागरुङ वडडगाड गाउॉ ऩासरका
172 प्रबु फैंक सर. 4 फागरुङ वये ङ गाउॉ ऩासरका
173 प्रबु फैंक सर. 4 भनाङ नाशोङ गाउॉ ऩासरका
174 प्रबु फैंक सर. 4 भुस्ताङ थासाङ गाउॉ ऩासरका
175 प्रबु फैंक सर. 4 भस्
ु ताङ दारोभे गाउॉ ऩासरका
176 प्रबु फैंक सर. 4 भुस्ताङ रोभन्थाङ गाउॉ ऩासरका
177 प्रबु फैंक सर. 4 म्माग्दी धवराचगयी गाउॉ ऩासरका
178 प्रबु फैंक सर. 4 म्माग्दी यघग
ु ॊगा गाउॉ ऩासरका
179 प्रबु फैंक सर. 5 कपऩरवस्तु पवजमनगय गाउॉ ऩासरका
180 प्रबु फैंक सर. 6 डोल्ऩा शेपोक्सुण्डो गाउॉ ऩासरका
181 प्रबु फैंक सर. 6 दै रेख गयु ाॉस गाउॉ ऩासरका
182 प्रबु फैंक सर. 6 दै रेख बगवतीभाई गाउॉ ऩासरका
183 प्रबु फैंक सर. 6 हुम्रा खाऩन
ुक ाथ गाउॉ ऩासरका
184 प्रबु फैंक सर. 7 डडेल्धयु ा नवदग
ु ाकसरगाउॉ ऩाका
185 जनता फैंक सर. 1 ताप्रेजुङ पक्ताङरुङ गाउॉ ऩासरका
186 जनता फैंक सर. 2 सप्तयी रुऩनी गाउॉ ऩासरका
187 जनता फैंक सर. 3 यसव
ु ा नौकुण्ड गाउॉ ऩासरका
188 जनता फैंक सर. 3 याभेछाऩ दोयम्फा गाउॉ ऩासरका
189 जनता फैंक सर. 4 गोखाक सुरीकोट गाउॉ ऩासरका
190 जनता फैंक सर. 4 रम्जङ
ु दोदी गाउॉ ऩासरका
191 जनता फैंक सर. 5 योल्ऩा थफाङ गाउॉ ऩासरका
192 जनता फैंक सर. 6 जाजयकोट छे डागाड नगयऩासरका
193 जनता फैंक सर. 6 जम्
ु रा तातोऩानी गाउॉ ऩासरका
194 जनता फैंक सर. 7 दाचुर
क ा नौगाड गाउॉ ऩासरका
195 भेगा फैंक सर. 1 इराभ योङ गाउॉ ऩासरका
196 भेगा फैंक सर. 1 उदमऩयु यौताभाई गाउॉ ऩासरका
197 भेगा फैंक सर. 1 ओखरढ्ङङ्गा णखजीदे म्वा गाउॉ ऩासरका
198 भेगा फैंक सर. 1 ऩाॉचथय कुम्भामक गाउॉ ऩासरका
199 भेगा फैंक सर. 2 धनष
ु ा रक्ष्भीतनमा गाउॉ ऩासरका
200 भेगा फैंक सर. 2 सराकही याभनगय गाउॉ ऩासरका
201 भेगा फैंक सर. 2 ससयाहा पवरणुऩुय गाउॉ ऩासरका
202 भेगा फैंक सर. 3 दोरखा शैरङ
ु गाउॉ ऩासरका
203 भेगा फैंक सर. 3 धाहदङ ज्वाराभूखी गाउॉ ऩासरका
204 भेगा फैंक सर. 3 धाहदङ त्रिऩुयासुन्दयी गाउॉ ऩासरका
205 भेगा फैंक सर. 3 ससन्धऩ
ु ाल्चोक इकन्रावती गाउॉ ऩासरका

460
206 भेगा फैंक सर. 3 ससन्धुऩाल्चोक हे रम्फु गाउॉ ऩासरका
207 भेगा फैंक सर. 4 गोखाक सबभसेन गाउॉ ऩासरका
208 भेगा फैंक सर. 4 तनहुॉ बानु नगयऩासरका
209 भेगा फैंक सर. 4 स्माङ्जा बीयकोट नगयऩासरका
210 भेगा फैंक सर. 5 प्मुठान ऐयावती गाउॉ ऩासरका
211 भेगा फैंक सर. 5 फहदक मा गेरुवा गाउॉ ऩासरका
212 सससबर फैंक सर. 1 भोयङ सुनवषी नगयऩासरका
213 सससबर फैंक सर. 2 ऩसाक ऩकाहाभैनऩुय गाउॉ ऩासरका
214 सससबर फैंक सर. 4 गोखाक धाचे गाउॉ ऩासरका
215 सससबर फैंक सर. 5 प्मुठान भाण्डवी गाउॉ ऩासरका
216 सससबर फैंक सर. 6 जाजयकोट सशवारम गाउॉ ऩासरका
217 सससबर फैंक सर. 6 दै रेख बैयवी गाउॉ ऩासरका
218 सससबर फैंक सर. 7 अछाभ फान्नीगढ़ीजमगढ़ गाउॉ ऩासरका
219 सससबर फैंक सर. 7 कैरारी जानकी गाउॉ ऩासरका
220 सससबर फैंक सर. 7 डोटी आदशक गाउॉ ऩासरका
221 सेन्चुयी कभससकमर फैंक सर. 1 बोजऩुय अरुण गाउॉ ऩासरका
222 सेन्चुयी कभससकमर फैंक सर. 1 सॊखुवासबा चचचचरा गाउॉ ऩासरका
223 सेन्चयु ी कभससकमर फैंक सर. 3 नव
ु ाकोट फेरकोटगढी नगयऩासरका
224 सेन्चुयी कभससकमर फैंक सर. 4 ऩवकत परेवास नगयऩासरका
225 सेन्चुयी कभससकमर फैंक सर. 4 फागरुङ काठे खोरा गाउॉ ऩासरका
226 सेन्चयु ी कभससकमर फैंक सर. 5 अघाकखाॉची भारायानी गाउॉ ऩासरका
227 सेन्चुयी कभससकमर फैंक सर. 5 गुल्भी छिकोट गाउॉ ऩासरका
228 सेन्चुयी कभससकमर फैंक सर. 7 अछाभ चौयऩाटी गाउॉ ऩासरका
229 सेन्चयु ी कभससकमर फैंक सर. 7 अछाभ भेल्रेख गाउॉ ऩासरका
230 सेन्चुयी कभससकमर फैंक सर. 7 डोटी फडीकेदाय गाउॉ ऩासरका
231 सातनभा फैंक सर. 1 इराभ पाकपोकथुभ गाउॉ ऩासरका
232 सातनभा फैंक सर. 1 उदमऩयु उदमऩयु गढी गाउॉ ऩासरका
233 सातनभा फैंक सर. 2 ऩसाक ऩटे वाकसुगौरी गाउॉ ऩासरका
234 सातनभा फैंक सर. 2 ऩसाक ऩसाकगढी गाउॉ ऩासरका
235 सातनभा फैंक सर. 3 दोरखा भेरङ
ु गाउॉ ऩासरका
236 सातनभा फैंक सर. 3 नुवाकोट फकस्ऩाङ गाउॉ ऩासरका
237 सातनभा फैंक सर. 3 नुवाकोट सशवऩुयी गाउॉ ऩासरका
238 सातनभा फैंक सर. 3 भकवानऩयु कैराश गाउॉ ऩासरका
239 सातनभा फैंक सर. 3 भकवानऩुय वाग्भती गाउॉ ऩासरका
240 सातनभा फैंक सर. 3 ररीतऩुय कोन्ज्मोसोभ गाउॉ ऩासरका
241 सातनभा फैंक सर. 6 दै रेख डुङ्गेचवय गाउॉ ऩासरका
242 सातनभा फैंक सर. 6 सुखेत चचङ्गाड गाउॉ ऩासरका
243 सातनभा फैंक सर. 7 डडेल्धुया बागेचवय गाउॉ ऩासरका

461
 cg';"rL @
@)&% c;f/ d;fGt;Dddf jfl0fHo a}+sx?n]] zfvf :yfkgf ug'{kg]{ !!^ :yfgLo txsf] ljj/0f
सस.नॊ. फैंक प्रदे श जजल्रा गाउॉ ऩासरका÷नगयऩासरका
1 नेऩार फैंक सर. 1 ताप्रेजुङ ससरयजॊघा गाउॉ ऩासरका
2 नेऩार फैंक सर. 2 यौतहट याजदे वी नगयऩासरका
3 नेऩार फैंक सर. 2 सराकही ऩसाक गाउॉ ऩासरका
4 नेऩार फैंक सर. 2 सराकही फसफरयमा गाउॉ ऩासरका
5 नेऩार फैंक सर. 4 भनाङ नापुक गाउॉ ऩासरका
6 नेऩार फैंक सर. 5 योल्ऩा रुङग्री गाउॉ ऩासरका
7 नेऩार फैंक सर. 6 डोल्ऩा काईके गाउॉ ऩासरका
8 नेऩार फैंक सर. 7 फाजयु ा त्रिवेणी नगयऩासरका
9 याजरिम वाणणज्म फैंक सर. 6 डोल्ऩा छाकाकताङसोङ गाउॉ ऩासरका
10 याजरिम वाणणज्म फैंक सर. 6 डोल्ऩा डोल्ऩोफुद्ध गाउॉ ऩासरका
11 याजरिम वाणणज्म फैंक सर. 6 डोल्ऩा भड्
ु केचर
ु ा गाउॉ ऩासरका
12 याजरिम वाणणज्म फैंक सर. 6 भुगु भुगुभकाभाकयोंग गाउॉ ऩासरका
13 याजरिम वाणणज्म फैंक सर. 6 भुगु सोरु गाउॉ ऩासरका
14 याजरिम वाणणज्म फैंक सर. 7 फझाङ भरटा गाउॉ ऩासरका
15 नत्रफर फैंक सर. 6 कासरकोट ऩचारझयना गाउॉ ऩासरका
16 नत्रफर फैंक सर. 6 कासरकोट ऩराता गाउॉ ऩासरका
17 नत्रफर फैंक सर. 6 सल्मान दाभाक गाउॉ ऩासरका
18 नत्रफर फैंक सर. 7 अछाभ तुभाकखाॉद गाउॉ ऩासरका
19 नत्रफर फैंक सर. 7 अछाभ याभायोशन गाउॉ ऩासरका
20 नत्रफर फैंक सर. 7 डोटी सामर गाउॉ ऩासरका
21 नत्रफर फैंक सर. 7 फैतडी ऩन्चेचवय गाउॉ ऩासरका
22 नेऩार इन्बेरटभेण्ट फैंक सर. 3 ससन्धुऩाल्चोक त्रिऩुयासुन्दयी गाउॉ ऩासरका
23 नेऩार इन्बेरटभेण्ट फैंक सर. 5 प्मुठान नौफहहनी गाउॉ ऩासरका
24 नेऩार इन्बेरटभेण्ट फैंक सर. 6 जुम्रा हहभा गाउॉ ऩासरका
25 नेऩार इन्बेरटभेण्ट फैंक सर. 7 फझाङ केदायस्मुॉ गाउॉ ऩासरका
26 हहभारमन फैंक सर. 1 सॊखुवासबा भादी नगयऩासरका
27 हहभारमन फैंक सर. 2 फाया फायागढी गाउॉ ऩासरका
28 हहभारमन फैंक सर. 2 फाया सुवणक गाउॉ ऩासरका
29 हहभारमन फैंक सर. 3 नुवाकोट तायकेचवय गाउॉ ऩासरका
30 हहभारमन फैंक सर. 3 नव
ु ाकोट भेघाङ गाउॉ ऩासरका
31 हहभारमन फैंक सर. 6 सल्मान कुभाखभासरका गाउॉ ऩासरका
32 हहभारमन फैंक सर. 7 फाजुया छे डेदह गाउॉ ऩासरका
33 हहभारमन फैंक सर. 7 फाजयु ा ऩाण्डवगप
ु ा गाउॉ ऩासरका
34 हहभारमन फैंक सर. 7 फाजुया स्वाभीकाततकक गाउॉ ऩासरका
35 नेऩार एसफीआइ फैंक सर. 1 उदमऩुय सुनकोशी गाउॉ ऩासरका
36 नेऩार एसफीआइ फैंक सर. 1 खोटाङ साकेरा गाउॉ ऩासरका
37 नेऩार एसफीआइ फैंक सर. 2 यौतहट याजऩुय गाउॉ ऩासरका
38 नेऩार एसफीआइ फैंक सर. 2 सप्तयी फेल्हीचऩेना गाउॉ ऩासरका
39 नेऩार एसफीआइ फैंक सर. 3 काभ्रेऩराञ्चोक खानीखोरा गाउॉ ऩासरका

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40 नेऩार एसफीआइ फैंक सर. 3 धाहदङ गङ्गाजभुना गाउॉ ऩासरका
41 नेऩार एसफीआइ फैंक सर. 3 ससन्धुरी ध्माङरेख गाउॉ ऩासरका
42 नेऩार एसफीआइ फैंक सर. 5 योल्ऩा सुनछहयी गाउॉ ऩासरका
43 नेऩार एसफीआइ फैंक सर. 7 डडेल्धुया गन्माऩधुया गाउॉ ऩासरका
44 नेऩार फङ्गरादे श फैंक सर. 1 तेह्रथुभ पेदाऩ गाउॉ ऩासरका
45 नेऩार फङ्गरादे श फैंक सर. 2 यौतहट दे वाहीगोनाही गाउॉ ऩासरका
46 नेऩार फङ्गरादे श फैंक सर. 2 सराकही चन्रनगय गाउॉ ऩासरका
47 नेऩार फङ्गरादे श फैंक सर. 4 नवरऩयासी ऩूवक फुसरङटाय गाउॉ ऩासरका
48 नेऩार फङ्गरादे श फैंक सर. 6 सल्मान कासरभाटी गाउॉ ऩासरका
49 नेऩार फङ्गरादे श फैंक सर. 7 कञ्चनऩुय रारझाडी गाउॉ ऩासरका
50 एबये रट फैंक सर. 1 सॊखुवासबा ससरीचोङ गाउॉ ऩासरका
51 एबये रट फैंक सर. 1 सोरख
ु म्
ु फु भाहाकुरङ
ु गाउॉ ऩासरका
52 एबये रट फैंक सर. 7 फझाङ काॉडा गाउॉ ऩासरका
53 एबये रट फैंक सर. 7 फझाङ तरकोट गाउॉ ऩासरका
54 एबये रट फैंक सर. 7 फझाङ सभ
ू ाक गाउॉ ऩासरका
55 फैंक अप काठभाण्डौं सर. 2 ऩसाक कासरकाभाइ गाउॉ ऩासरका
56 फैंक अप काठभाण्डौं सर. 3 धाहदङ खतनमाफास गाउॉ ऩासरका
57 फैंक अप काठभाण्डौं सर. 3 धाहदङ रुवीभ्मारी गाउॉ ऩासरका
58 फैंक अप काठभाण्डौं सर. 3 भकवानऩुय याजक्सयाङ्ग गाउॉ ऩासरका
59 फैंक अप काठभाण्डौं सर. 5 गुल्भी भासरका गाउॉ ऩासरका
60 फैंक अप काठभाण्डौं सर. 6 जम्
ु रा ऩातायासी गाउॉ ऩासरका
61 नेऩार क्रेडडट एण्ड कभसक फैंक सर. 1 ताप्रेजुङ भेरयङदे न गाउॉ ऩासरका
62 नेऩार क्रेडडट एण्ड कभसक फैंक सर. 6 दै रेख ठाॉटीकाॉध गाउॉ ऩासरका
63 नेऩार क्रेडडट एण्ड कभसक फैंक सर. 6 दै रेख भहाफु गाउॉ ऩासरका
64 एनआइसी एससमा फैंक सर. 2 धनुषा कभराससद्धीदािी गाउॉ ऩासरका
65 एनआइसी एससमा फैंक सर. 2 ऩसाक जगयनाथऩुय गाउॉ ऩासरका
66 एनआइसी एससमा फैंक सर. 2 सप्तयी ततयहुत गाउॉ ऩासरका
67 एनआइसी एससमा फैंक सर. 2 सप्तयी भहादे वा गाउॉ ऩासरका
68 एनआइसी एससमा फैंक सर. 4 स्माङ्जा आॉचधखोरा गाउॉ ऩासरका
69 एनआइसी एससमा फैंक सर. 6 जाजयकोट त्रिवेणीनरगाड नगयऩासरका
70 भाछाऩुच्छ्रे फैंक सर. 7 दाचुर
क ा अपऩहहभार गाउॉ ऩासरका
71 भाछाऩुच्छ्रे फैंक सर. 7 दाचुर
क ा वमाॉस गाउॉ ऩासरका
72 कुभायी फैंक सर. 1 ओखरढ्ङङ्गा चचशॊखग
ु ढी गाउॉ ऩासरका
73 कुभायी फैंक सर. 7 फझाङ छत्रफसऩाचथबेया गाउॉ ऩासरका
74 कुभायी फैंक सर. 7 फझाङ थराया गाउॉ ऩासरका
75 कुभायी फैंक सर. 7 फझाङ दग
ु ाकथरी गाउॉ ऩासरका
76 कुभायी फैंक सर. 7 फाजुया गौभुर गाउॉ ऩासरका
77 रक्ष्भी फैंक सर. 1 ताप्रेजुङ माङवयक गाउॉ ऩासरका
78 रक्ष्भी फैंक सर. 1 ताप्रेजङ
ु ससहदङ्वा गाउॉ ऩासरका
79 रक्ष्भी फैंक सर. 1 सोरुखुम्फु दध
ु कौसशका गाउॉ ऩासरका
80 रक्ष्भी फैंक सर. 2 सप्तयी वरान पवहुर गाउॉ ऩासरका
81 रक्ष्भी फैंक सर. 3 ससन्धऩ
ु ाल्चोक सरसॊखऩ
ु ाखय गाउॉ ऩासरका

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82 रक्ष्भी फैंक सर. 6 रुकुभ ऩजचचभ फाॉफपकोट गाउॉ ऩासरका
83 रक्ष्भी फैंक सर. 6 सल्मान ढोयचौय गाउॉ ऩासरका
84 रक्ष्भी फैंक सर. 7 दाचुर
क ा रेकभ गाउॉ ऩासरका
85 ससद्धाथक फैंक सर. 5 रुकुभ ऩूवक ऩुथाउत्तयगॊगा गाउॉ ऩासरका
86 कृपष पवकास फैंक सर. 1 सोरुखुम्फु दध
ु कोशी गाउॉ ऩासरका
87 कृपष पवकास फैंक सर. 6 कासरकोट कासरका गाउॉ ऩासरका
88 कृपष पवकास फैंक सर. 6 कासरकोट नयहरयनाथ गाउॉ ऩासरका
89 कृपष पवकास फैंक सर. 6 कासरकोट भहावै गाउॉ ऩासरका
90 कृपष पवकास फैंक सर. 6 जाजयकोट कुसे गाउॉ ऩासरका
91 कृपष पवकास फैंक सर. 6 जाजयकोट जुनीचाॉदे गाउॉ ऩासरका
92 कृपष पवकास फैंक सर. 6 जाजयकोट फाये कोट गाउॉ ऩासरका
93 कृपष पवकास फैंक सर. 7 फैतडी ससगास गाउॉ ऩासरका
94 ग्रोफर आइएभइ फैंक सर. 1 सॊखुवासबा बोटखोरा गाउॉ ऩासरका
95 ससहटजन्स फैंक इन्टयनेशनर सर. 5 प्मुठान णझभरुक गाउॉ ऩासरका
96 ससहटजन्स फैंक इन्टयनेशनर सर. 5 रुकुभ ऩव
ू क बभ
ू े गाउॉ ऩासरका
97 ससहटजन्स फैंक इन्टयनेशनर सर. 6 हुम्रा नाम्खा गाउॉ ऩासरका
98 ससहटजन्स फैंक इन्टयनेशनर सर. 7 अछाभ ढकायी गाउॉ ऩासरका
99 ससहटजन्स फैंक इन्टयनेशनर सर. 7 कैरारी भोहन्मार गाउॉ ऩासरका
100 प्राइभ कभससकमर फैंक सर. 1 उदमऩुय ताप्री गाउॉ ऩासरका
101 सनयाइज फैंक सर. 1 खोटाङ फयाहऩोखयी गाउॉ ऩासरका
102 सनयाइज फैंक सर. 3 काभ्रेऩराञ्चोक भहाबायत गाउॉ ऩासरका
103 प्रबु फैंक सर. 4 म्माग्दी अन्नऩूणक गाउॉ ऩासरका
104 प्रबु फैंक सर. 4 म्माग्दी भॊगरा गाउॉ ऩासरका
105 जनता फैंक सर. 4 नवरऩयासी ऩव
ू क फङ्
ु दीकारी गाउॉ ऩासरका
106 जनता फैंक सर. 5 योल्ऩा दई
ु खोरी गाउॉ ऩासरका
107 जनता फैंक सर. 5 योल्ऩा सुफकदह गाउॉ ऩासरका
108 जनता फैंक सर. 6 हुम्रा अदानचर
ु ी गाउॉ ऩासरका
109 जनता फैंक सर. 6 हुम्रा चॊखेरी गाउॉ ऩासरका
110 जनता फैंक सर. 6 हुम्रा ताॉजाकोट गाउॉ ऩासरका
111 भेगा फैंक सर. 3 ससन्धऩ
ु ाल्चोक ऩाॉचऩोखयी थाङऩार गाउॉ ऩासरका
112 सससबर फैंक सर. 2 सराकही धनकौर गाउॉ ऩासरका
113 सेन्चुयी कभससकमर फैंक सर. 1 ताप्रेजुङ सभक्वाखोरा गाउॉ ऩासरका
114 सातनभा फैंक सर. 1 खोटाङ हदप्रङ
ु गाउॉ ऩासरका
115 सातनभा फैंक सर. 6 कासरकोट सान्नीत्रिवेणी गाउॉ ऩासरका
116 सातनभा फैंक सर. 7 फाजुया हहभारी गाउॉ ऩासरका

464