ljifo ;"rL
k[i7 ;+Vof != ;fwf/0f ;ef ;DaGwL ;"rgf ! @= cWoIfHo"sf] dGtJo $ #= k|d'v sfo{sf/L clws[tHo"sf] dGtJo !@ $= ;fdflhs pQ/bfloTjsf emnsx? !( %= ;~rfns ;ldltsf] k|ltj]bg @! ^= n]vfk/LIfssf] Plss[t k|ltj]bg $^ &= Plss[t ljQLo ljj/0f tyf cg';"rLx? $* *= k|d'v n]vf gLltx? tyf n]vf ;DaGwL l6Kk0fLx? (^ (= ;xfos sDkgLsf] jflif{s ljj/0f !%! (=! Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yfsf] ;~rfns ;ldltsf] k|ltj]bg !%# (=@ Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yfsf] n]vfk/LIfssf] k|ltj]bg !^@ (=# Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yfsf] ljQLo ljj/0f !^$ (=$ Pg cfO{ ;L Plzof Soflk6n lnld6]8sf] ;~rfns ;ldltsf] k|ltj]bg !&! (=% Pg cfO{ ;L Plzof Soflk6n lnld6]8sf] n]vfk/LIfssf] k|ltj]bg !*# (=^ Pg cfO{ ;L Plzof Soflk6n lnld6]8sf] ljQLo ljj/0f !*$ !)= g]kfn /fi6« a}+s4f/f nfef+z 3f]if0ff÷ljt/0f tyf ljQLo ljj/0f k|sfzgsf] nflu lbOPsf] lgb]{zg !** !!= Pg cfO{ ;L Plzof a}+s ln= sf] k|aGwkqdf k|:tfljt ;+zf]wg÷yksf] tLgdxn] ljj/0f !() !@= Pg cfO{ ;L Plzof a}+s ln= sf] lgodfjnLdf k|:tfljt ;+zf]wg÷yksf] tLgdxn] ljj/0f !(%
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 1 2 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% Pg cfO{ ;L Plzof a}+s lnld6]8 /lhi68{ sfof{no, 6«]8 6fj/, yfkfynL, sf7df8f}+, g]kfn PSsfO{;f}+ jflif{s ;fwf/0f ;efsf] ;"rgf ldlt @)&% ;fn d+l;/ & df a;]sf] o; a}+ssf] ;~rfns ;ldltsf] #&* cf}+ a}7ssf] lg0f{ofg';f/ a}+ssf] PSsfO{;f}+ jflif{s ;fwf/0f ;ef lgDg ldlt, ;do / :yfgdf lgDg ljifox¿df 5nkmn tyf lg0f{o ug{ a:g] ePsf] x'Fbf ;Dk"0f{ z]o/ wgL dxfg'efjx¿sf] hfgsf/L Pj+ pkl:yltsf] nflu xflb{s cg'/f]w ub{5' . ;ef a:g] ldlt, ;do / :yfgM ldlt M @)&% kf}if $ ut], a'wjf/ tbg';f/ -!( l8;]Da/ @)!*_ ;do M laxfg ( ah] :yfg M x]l/6] h uf8]{g, ;fg]kf, nlntk'/–@ 5nkmn tyf lg0f{osf nflu lgwf{l/t ljifo;"rL -s_ ;fdfGo k|:tfj 1= cfly{s jif{ @)&$÷&% sf] ;~rfns ;ldltsf] k|ltj]bg kfl/t ug]{ . 2= n]vfk/LIfssf] k|ltj]bg ;lxt @)&% cfiff9 d;fGt;Ddsf] jf;nft / cf=j= @)&$÷&% sf] gfkmf– gf]S;fg lx;fa tyf gub k|jfx ljj/0f nufotsf jflif{s ljQLo ljj/0fx¿ pk/ 5nkmn u/L :jLs[t ug]{ . 3= o; a}+s tyf a}+ssf] ;xfos sDkgL Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf ln= / Pg cfO{ ;L Plzof Soflk6n ln= sf] cf=j= @)&$÷&% sf] ljQLo ljj/0f ;lxtsf] Plss[t ljQLo ljj/0f pk/ 5nkmn u/L :jLs[t ug]{ . 4= n]vfk/LIf0f ;ldltsf] l;kmfl/z adf]lhd cfly{s jif{ @)&%÷&^ sf] nflu afXo n]vfk/LIfs lgo'Qm ug]{ / lghsf] kfl/>lds tf]Sg] . -axfnjfnf n]vfk/LIfs >L l6 cf/ pkfWofo P08 sDkgL, rf6{8{ PsfpG6]G6\;\ k'gM lgo'Qm x'g of]Uo x'g' x'G5_ -v_ ljz]if k|:tfj 1= ;~rfns ;ldltn] k|:tfj u/] adf]lhd r'Qmf k"FhLsf] !)Ü sf b/n] ?= *),#!,!!,&))÷– -cIf/]kL ?= c;L s/f]8 PstL; nfv P3f/ xhf/ ;ft ;o dfq_ af]g; z]o/ ljt/0f ug{ / ;f] df nfUg] s/ k|of]hgsf] nflu )=%@^Ü cyf{t ?=$,@@,^(,)#&÷– -cIf/]kL ?= rf/ s/f]8 afO{; nfv pgfG;Q/L xhf/ ;8\tL; dfq_ gub nfef+z ljt/0f ug{ :jLs[lt k|bfg ug]{ . 2= k|:tfj g+= ! adf]lhd af]gz z]o/ ljt/0faf6 a}+ssf] ;fljs clws[t k"FhL ?= *,)$,)),)),))) -cIf/]kL ?=cf7 ca{ rf/ s/f]8 dfq_ nfO{ j[l4 ul/ ?= *,*$,)),)),))) -cIf/]kL ?=cf7 ca{ rf}/f;L s/f]8 dfq_ agfpg, ;fljs tTsfn hf/L k"FhL ?= *,)#,!!,!^,((* -cIf/]kL ?=cf7 ca{ tLg s/f]8 P3f/ nfv ;f]x| xhf/ gf} ;o cG7fgAa] dfq_ nfO{ j[l4 ul/ ?= *,*#,$@,@*,^(* -cIf/]kL ?=cf7 ca{ qLof;L s/f]8 a}ofnL; nfv c¶fO{; xhf/ 5 ;o cG7fgAa] dfq_ agfpg / ;fljs tTsfn r'Qmf k"FhL ?= *,)#,!!,!^,((* -cIf/]kL ?=cf7 ca{ tLg s/f]8 P3f/ nfv ;f]x| xhf/ gf} ;o cG7fgAa] dfq_ nfO{ j[l4 ul/ ?= *,*#,$@,@*,^(* -cIf/]kL ?=cf7 ca{ qLof;L s/f]8 a}ofnL; nfv c¶fO{; xhf/ 5 ;o cG7fgAa] dfq_ agfpg :jLs[lt k|bfg ug]{ . 3= a}+ssf] k|aGwkq / lgodfjnLdf ;d;fdlos ;+zf]wg÷yk ug]{ . 4= k|aGwkq / lgodfjnL ;+zf]wg :jLs[ltsf] qmddf lgodgsf/L lgsfoaf6 s'g} km]/abn, yk36 ug{ lgb]{zg jf ;'emfj ePdf ;f]xL adf]lhd ug{ ;~rfns ;ldltnfO{ jf ;~rfns ;ldltn] tf]s] sf] kbflwsf/LnfO{ clVtof/L k|Tofof]hg ug]{ . -u_ ljljw . cf1fn],
lbk]g sfsL{ sDkgL ;lrj
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 1 ;fwf/0f ;ef ;DaGwL cGo hfgsf/L != ;Dk"0f{ z]o/wgL dxfg'efjx¿nfO{ z]o/wgL nutdf sfod /x]sf] lghx¿sf] 7]ufgfdf ;fwf/0f ;efsf] ;"rgf / a}+ssf] jflif{s ;+lIfKt cfly{s ljj/0f k7fOg] Joj:yf ul/Psf] 5 . 7]ufgf k"/f gePsf tyf pQm sfuhft k|fKt gug'{ x'g] z]o/wgL dxfg'efjx¿n] jflif{s cfly{s ljj/0f, ;~rfns ;ldltsf] k|ltj]bg / n]vfk/LIfssf] k|ltj]bg lg/LIf0f ug{ o; a}+ssf] s'g} klg zfvf sfof{nox¿df ;Dks{ ug{ ;Sg'x'g]5 . ;fy} ;f] ;DaGwL hfgsf/L o; a}+ssf] j]j;fO6 www.nicasiabank.com df ;d]t pknAw u/fOPsf] 5 .
@= jflif{s ;fwf/0f ;efdf efu lng OR5's z]o/wgL dxfg'efjx¿n] z]o/ k|df0fkq÷lxtu|fxL (DEMAT) vftf vf]lnPsf] k|df0f / cfˆgf] kl/ro v'Ng] k|df0f jf ;f]sf] k|ltlnlk -h:t} gful/stf k|df0fkq jf cGo s'g} kmf]6f] ;lxtsf] kl/rokq_ clgjfo{ ¿kdf ;fydf lnO{ cfpg'x'g cg'/f]w 5, cGoyf ;ef sIf leq k|j]z kfO{g] 5}g . ;efdf efu lng k|To]s z]o/wgL dxfg'efjn] ;ef x'g] :yfgdf pkl:yt eO{ ;ef:yndf /x]sf] xflh/L k'l:tsfdf b:tvt ug{'kg]{5 . xflh/L k'l:tsf laxfg & ah] b]lv ;ef rfn' /x'Gh]n;Dd v'Nnf /xg]5 . #= ;fwf/0f ;efdf efu lng k|ltlglw -k|f]S;L_ lgo'Qm ug{ rfxg] z]o/wgLx¿n] a}+ssf] csf]{ z]o/wgLnfO{ dfq k|ltlgwL lgo'Qm ug{ ;Sg'x'g]5 . k|rlnt sDkgL sfg"gn] tf]s] sf] 9fFrfdf k|ltlglwkq -k|f]S;L_ kmf/d e/L ;ef z'? x'g'eGbf sDtLdf $* 306f cufj} cyf{t ldlt @)&%÷)(÷)@ ut] laxfg ( ah] leq a}+ssf] /lhi68{ sfof{no, 6«]8 6fj/ yfkfynL sf7df8f}+df btf{ u/fO{ ;Sg'kg]{5 . $= Gffafns jf dfgl;s ;Gt'ng 7Ls gePsf] z]o/wgLx¿sf] tkm{af6 a}+ssf] z]o/ nut btf{ lstfadf ;+/Ifssf] ¿kdf gfd btf{ ePsf] dxfg'efjx¿n] ;efdf efu lng, dtbfg ug{ jf k|ltlgwL tf]Sg ;Sg' x'g]5 . %= ;+o'Qm ¿kdf z]o/ v/Lb ul/Psf] cj:yfdf z]o/wgLsf] nut btf{ lstfadf klxn] gfd pNn]v ePsf] JolQm cyjf ;j{;Ddtaf6 k|ltlgwL lgo'Qm ul/Psf] Ps JolQmn] dfq ;efdf efu lng jf dtbfg ug{ kfpg'x'g]5 . ^= ;efdf efu lng k|ltlgwL lgo'Qm ul/;s]kl5 ;DalGwt z]o/wgLn] cfkm}n] efu lng jf k|ltlgwL km]/abn ug{ rfx]df ;ef ;'? x'g'eGbf sDtLdf #^ 306f cufj} ;f] sf] ;"rgf a}+ssf] /lhi6«8{ sfof{no, 6«]8 6fj/ yfkfynL sf7df8f}+df btf{ ul/;Sg'kg]{5, cGoyf k|ltlglw km]/abn x'g ;Sg] 5}g . t/ ;efdf ;DalGwt z]o/wgL :jo+ pkl:yt x'g cfPdf z]o/wgLn] ul/lbPsf] clVtof/gfdf :jtM ab/ x'g]5 . &= 5nkmnsf] ljifo dWo] ljljw lzif{s cGtu{t s'g} ljifodf ;fwf/0f ;efdf 5nkmn ug'{kg]{ eP OR5's z]o/wgLn] ;ef x'g'eGbf & lbg cufj} ;f] ljifo sDkgL ;lrj dfkm{t ;+rfns ;ldltsf] cWoIfnfO{ lnlvt ¿kdf lbg'x'g cg'/f]w 5 . *= jflif{s ;fwf/0f ;efnfO{ Wofgdf /fvL ldlt @)&%÷)*÷!( ut] b]lv @)&%÷)(÷)$ ut];Dd a}+ssf] z]o/ bflvnf vf/]h btf{ aGb /xg]5 . g]kfn :6s PS;r]Gh lnld6]8df ldlt @)&%÷)*÷!( ut] eGbf cufl8 sf/f]af/ eO{ ;f] sf] & sfo{ lbgleq o; a}+ssf] z]o/ /lhi6«f/ Pg cfO{ ;L Plzof Soflk6n ln=, aa/dxn, sf7df8f}+df k|fKt z]o/ gfd;f/Lsf] lnvtsf] cfwf/df z]o/wgL btf{ lstfadf sfod z]o/wgLx¿n] ;f] ;efdf efu lng, dtbfg ug{, Aff]g; z]o/ tyf gub nfef+z kfpg ;Sg' x'g]5 . (= ;'®Iffsf] b[li6sf]0fn] z]o®wgL dxfg'efjx¿ ;ef :yndf cfpFbf emf]nf, Jofu h:tf j:t'x¿ glnO{ cfpg' x'g cg'®f]w 5 . cfjZos b]lvPdf ;'®IffsdL{n] hfFr ug{ ;Sg] x'Fbf ;f] sfo{df ;xof]u ul®lbg' x'g ;d]t cg'®f]w ul®G5 . !)= cGo hfgsf/Lsf] nflu a}+ssf] /lhi68{ sfof{no, 6]«8 6fj/ g]kfn, yfkfynL, sf7df8f}+ l:yt sDkgL ;lrjsf] sfof{no -6]lnkmf] g g+= )!–%!!!!&&÷&*_ PS;6]G;g @@%& df ;Dks{ /fVg ;d]t cg'/f]w ul/G5 .
2 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 3 ;~rfns ;ldltsf cWoIf >L t'n;L/fd cu|jfnHo"sf] dGtJo o; Pg cfO{ ;L Plzof a}+ssf] @! cf}+ jflif{s ;fwf®0f ®x]sf] 5 . oxL k|oTgsf] kl®0ffd :j¿k ;dLIff jif{ a}+sn] ;efdf pkl:yt cfb®0fLo z]o®wgL dxfg'efjx¿, o; ?= % ca{ * s®f]8sf] shf{ ljkGg ju{df k|jfx u®]sf] ;efsf] ul®df a9fpg xfd|f] lgdGq0ff :jLsf® u®L kfNg' 5 . o;;Fu} ;a}eGbf w]®} ljkGg ju{ shf{ ®sd k|jfx u®L ePsf lgodgsf®L lgsfosf k|ltlglwx¿ ® a}+ssf jfXo ®fi6«sf] ljkGg ju{sf] hLjg:t®df ;'wf® Nofpg] p2]Zo n]vfk®LIfs Pj+ sfg'gL ;Nnfxsf®Ho"x¿, a}+ssf k|d'v k|fKtLdf pTs[i6 of]ubfg ug]{ a}+s aGg xfdL ;kmn ePsf sfo{sf®L clws[t tyf a}+sdf sfo{®t sd{rf®Lx¿ nufot 5f}+ . oL ® log} tYox¿n] ljQLo kx'Frdf ;'wf®, ®fh:jdf ;d:t a}+s kl®jf®df ;j{k|yd t ;~rfns ;ldlt ® clej[l4, gub ®lxt cy{tGqsf] a9fjf ® ljkGg ju{sf] ;d:t a}+ssf] tk{maf6 oxfFx¿ ;a}nfO{ d o; ul®dfdo hLjg psf:g] ®fli6«o p2]Zodf o; a}+ssf] 7f]; of]ubfgx¿ ;efdf xflb{s :jfut ub{5' . k|ltljlDat u®]sf] 5 . ;fy}, xfn;Dd o; a}+sn] g]kfn ;®sf®nfO{ k|ToIf tyf ck|ToIf s® jfkt sl®j ?= ^ a}+ssf] ;+:yfks ® ;j{;fwf®0f z]o®wgLx¿sf] k|ltlglwTj ca{ () s®f]8 bflvnf u®L ;s]sf] ® ;f] dWo] ?=! ca{ ub}{ a}+ssf] ax'cfoflds pGgtLnfO{ ;'lglZrt ug{ $) s®f]8 ;dLIff cjwLdf bflvnf ul®Psf] tYo oxfFx¿ lqmoflzn lgsfosf] ¿kdf ;~rfns ;ldlt ®lx cfPsf] ;dIf ®fVg kfpFbf xfdL uf}®jflGjt ePsf 5f}+ . 5 . o; a}+ssf] @) cf}+ jflif{s ;fwf®0f ;efaf6 oxfFx¿n] a}+snfO{ ;an, ;xh, ultzLn, ljZj;gLo ® o;}u®L a}+sn] xfn;Dd *(# hgf ;]So'l®6L uf8{ ;lxt pQ®bfoL ;+:yf agfpg] p2]ZonfO{ d't{¿k lbg xfdLx¿nfO{ sl®a #,^!& hgfnfO{ k|ToIf ®f]huf®L k|bfg u®L lghx¿df ;~rfnssf] ¿kdf rog u®L xfdL k|lt bzf{pg' ePsf] cfl>t kfl®jf®sf] cfly{s pGgltdf ;sf®fTds kl®jt{g ljZjf;, cf:yf ® e®f];fn] o; a}+ssf] k|ultdf cxf]®fq Nofpg of]ubfg k'¥ofPsf] 5 . nflu®xg xfdLnfO{ lgs} phf{ ® pT;fx ldn]sf] 5 . o;sf] nflu ;~rfns ;ldltsf] tk{maf6 d oxfFx¿ k|lt xflb{s ljQLo kx'“rdf of]ubfg gdg JoQm ub{5' . ;fy}, oxfFx¿sf] cfzf Pj+ ljZjf;nfO{ ;dLIff cjwLdf g]kfnsf #$ j6f ljs6 :yfg ;lxt d't{¿k lbg cem a9L sl6a4tfsf ;fy ;bf ;j{bf hDdf !!@ :yfgx¿df yk zfvf sfof{no, * j6f ljs6 tlNng ®lx®xg] tYo oxfFx¿ ;fd' ®fVb5' . :yfg ;lxt hDdf !% :yfgx¿df yk zfvf ®lxt a}+lsË, !& j6f ljs6 :yfg ;lxt hDdf !@% j6f yk Pl6Pd ca d oxfFx¿nfO{ xfd|f] a}+sn] ut cfly{s jif{df xfl;n tyf !,@^# j6f ljs6 :yfg ;lxt hDdf !,($* :yfgdf u®]sf k|d'v pknAwLx¿ af®] hfgsf®L u®fpFb5' . yk ®]ld6]G; Ph]G6sf] :yfkgf ul® hDdf @,@@) j6f yk /fli6«o of]ubfg a}+lsË pkl:ytL dfkm{t b'®b®fhsf ;j{;fwf®0fdf ljQLo kx'Fr cyf{t\ PS;]; 6' kmfOgfG; a9fpg] ®fli6«o gLltdf ®fli6«o p2]Zo ® nIo k|flKtdf g]kfn ;®sf®sf] ;xofqL o; a}+sn] 7f]; of]ubfg k'¥ofPsf] 5 . aGg] a}+ssf] clenfiff ®x]sf] 5 . olx clenfiffsf] pkh :j¿k ut jif{ o; a}+sn] ljkGg ju{sf] hLjg psf:g], ldlt @)&%÷)*÷!% ;Dddf a}+sn] @^* zfvf, #& ®f]huf®L ;[hgfdf 6]jf k'¥ofpg], ®fh:j ;+sngdf j[l4 lj:tfl®t sfpG6®, !( zfvf®lxt a}+lsË ;]jf ;lxt ug]{, gub®lxt cy{tGqnfO{ k|j4{g ug]{ ® ljQLo kx'Fr hDdf #@$ a}+lsË sfof{nox¿ :yfkgf u®L a}+lsË ;]jf a9fpg] h:tf ®fli6«o p2]Zox¿df d'n'snfO{ pNn]Vo ;'rf? u®]sf] 5 . ;fy}, @*! ATM nufot b]zsf] & of]ubfg u®]sf] 5 . j6} k|b]zdf k|fb]lzs sfof{nox¿ ;d]t a}+sn] :yfkgf u®]sf] 5 . o;;Fu} zfvf sfof{nox¿ tyf s:6d® a];sf] a}+s x®]s g]kfnLsf] a}+s klg ;fyL klg aGg k|oTglzn
4 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 5 cfwf®df a}+s lghL If]qs} ;a}eGbf 7"nf] a}+s x'g k'u]sf] ;fdflhs of]ubfg Joxf]®f oxfF ;dIf ;uj{ hfgsf®L u®fpg rfxG5' . ldlt a}+sn] cfkm' x's]{sf] ;dfhk|ltsf] bfloTj ® lhDd]jf®L @)&%÷)*÷!% ;Dddf a}+ssf sl®a !# nfv krf; x[bo+ud u®L Ps lhDd]jf® skf]{®]6 l;l6hgsf] ¿kdf xhf® eGbf a9L ;]jfu|fxLx¿ ®x]sf] ® ;dLIff cjwLdf cfkm'nfO{ :yflkt ul®;s]sf] 5 . ;dfh ® Joj;fo Ps sl®a ^ nfv ;]jfu|fxLx¿ yk u®L a9L eGbf a9L csf{sf kl®k'®s x'g\ eGg] tYonfO{ dgg ub{} o; a}+sn] hgdfg;sf] ljZjf; lhTg xfdL ;kmn ePsf 5f}+ . ;fy}, cfˆgf] :yfkgfsfn b]lv g} ljleGg ;fdflhs sfo{ tyf @)&% d+l;® !% ut] ;Dddf a}+sdf $ nfv @* xhf® of]hgfx¿df ;xof]u k|bfg ug{] tyf cfˆgf] ;xeflutf eGbf a9L 8]lj6 sf8{ xf]N8® tyf ^ nfv ^* xhf® hgfpFb} pbfx®0fLo, pNn]vgLo Pj+ cg's®0fLo tj®n] eGbf a9L df]afOn a}+lsËsf k|of]ustf{ ®x]sf 5g\ . ;+:yfut ;fdflhs pQ®bfloTj axg ub{{} cfPsf] 5 . To:t} u®L cf=j= @)&$÷&% df ljleGg &^ j6f :yfgLo oL ® log} l;4fGtsf] hudf ;dLIff cjwLdf ;+:yfut lgsfosf] vftf vf]nL ;]jf k|bfg ug{ a}+s ;kmn ePsf] ;fdflhs pQ®bfloTj cGtu{t lgDg dxTjk"0f{ sfo{x¿df Joxf]®f d oxfFx¿nfO{ cjut u®fpg rfxG5' . a}+ssf] a}+sn] ;xof]u u®]sf] Aoxf]®f hfgsf®L u®fpFb5' M o; k|sf®sf] ;3g pkl:ytL ® ltj|:t®sf] ;]jfu|fxLnfO{ != cfly{s ljsf; tyf jftfj®0f ;+®If0f aLrsf] a}+lsË ;]jfdf cfa4 u®fpg] sfo{n] cgf}krfl®s cy{tGq cGof]Gofl>t ;DaGw ® jftfj®l0fo k|b'if0faf6 cyf{t\ :of8f] Osf]gf]dLnfO{ b'?T;fxL ug]{ ® ;xh a}+lsË k|fs[lts Pj+ ef}lts j:t' dfly kg{ hfg] k|efjnfO{ kx'Frsf sf®0f gubL sf®f]af®df sdL NofO{ ®fi6«sf] gub sd ub{} d'n'se® :j:y tyf :jR5 jftfj®0f sfod ®lxt cy{tGq tkm{ pGd'v x'g] gLltdf ;d]t 7f]; of]ubfg ug]{ p2]Zo tyf Unf]jn jfld{Ë h:tf] ;+j]bglzn k'¥ofPsf] xfd|f] ljZjf; ®x]sf] 5 . ljifodf a}+ssf] tk{maf6 pNn]vgLo of]ubfg k'¥ofpg] nIo ;lxt o; a}+sn] cfˆg} k|fª\u0f wfkf;L ljQLo ;dfj]lztf (Financial Inclusion) df l:yt a}+ssf] gfddf ®x]sf] hUufdf j[Iff®f]k0fsf] of]ubfg sfo{qmdsf] z'?jft u®L d'n'se® ljleGg :yfgx¿df a}+sn] cfly{s ¿kn] ljkGg b]lv ;DkGg ju{ ;Dd, a}+ssf sd{rf®Lx¿sf] ;xsfo{df ^,))) eGbf ef}uf] lns ¿kn] ;'ud b]lv b'u{d ;Dd, ;a} lsl;dsf a9L j[Iff®f]k0f ug{] sfo{ ;DkGg u®]sf] 5 . o; ;Fu} hghftL, ;a} lsl;dsf wdf{jnDjL, ;a} tx tKsfsf ;dLIff cjwL;Dd !$,))) eGbf jl9 j[Iff®f]k0f hg;d'bfon] ;dfg ¿kn] u|x0f ug{ ;Sg] Aoj:yf u®L sfo{qmddf a}+sn] k|ToIf ;xof]u ;lxt ;xeflutf cfˆgf] ;]jf lj:tf® u®]sf] 5 . kmn:j¿k o; a}+s ?= hgfPsf] 5 . ! nfv b]lv caf}+{ ;Dd shf{ ;'ljwf lng] ;a} k|sf®sf ;]jfu|fxLsf] a}+s aGg ;kmn eO{ ljQLo ;dfj]lztfnfO{ @= a}+ssf] ljQLo cfDbfgL ® k|utL dfqn] eGbf k|j¢{g ug]{ ;+:yf aGg ;kmn ePsf] 5 . ;fy}, ;fdfGo ;j{;fwf®0f hgtfsf] :jf:Yo hlxn] klg pRr s[ifs, lzIfs b]lv 7'nf ;+3;+:yfx¿ o; a}+sdf ;®f]sf®sf] ljifo ®xg] xfd|f] b[9 dfGotf ®x]sf] lgIf]stf{sf] ¿kdf cfj4 ePsf 5g\ . o;}u®L a}+sn] 5 . olx dfGotf cg'¿k ;j{;fwf®0f hgtfsf] ;'udb]lv b'u{d;Dd km}lnPsf b]zsf ;ftj6} k|b]z ® hLjgofkg, :jf: y tyf cfly{s lxt k|j4{g ug{] xfn;Dd ^! j6f lhNnfdf cfˆgf] pkl:ytL hgfO{ ax'ju{, p2]Zo lnO{ a}+sn] dlb®f, r'®f]6 h:tf hgtfsf] ax'efiff, ax'a0f{ ® ax'hft nufotsf ;a} ;d'bfosf :jf:Yodf k|ToIf xfgL ug{] j:t' pTkfbg ug{] sfo{df sl®a !# nfv krf; xhf® u|fxsju{nfO{ ;]jfu|fxLsf] shf{ nufgL b'?T;flxt ug]{ Joj:yf u®]sf] 5 . ¿kdf cfj4 u®L a}+lsË ;]jf k|bfg ul®®x]sf] 5 . #= ;d'bfosf] cfjZostf g} xfd|f] cfjZostf xf] eGg] ;fy}, g]kfnsf ;a} gful®sx¿n] ;xh a}+lsË ;]jf lng tYonfO{ dgg ub}{ k|fs[lts k|sf]kdf k®]sf ldr{}of, ;s'g\ eGg] clek|fon] rfn' cfly{s jif{ leq} o; b]zsf lj®f6gu® ® uf}® If]qsf cf7 ;oeGbf a9L ljkGg && j6} lhNnfx¿df zfvf sfof{no :yfkgf ug]{ tkm{ tyf ul®anfO{ a}+sn] Gofgf] sk8f ljt®0f u®L a}+s b|'t:t®df nflu®x]sf] oxfFx¿nfO{ cjut u®fpFb5' . ;xof]u u®]sf] 5 .
6 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% $= lzlIft ® :j:y hgtf g} ®fi6«sf] k|ultsf d]?b08 ePsf] 5 . x'g\ eGg] dfGotfsf ;fy a}+sn] z}lIfs If]qsf] ljsf;sf nflu ljleGg z}lIfs sfo{qmd tyf a}+sn] ;g\ @)!(÷@) sf] cGTo ;Dddf hDdf ?= @!* lj®f6gu®df ;+rflnt SofG;® r]tgf cleofg tyf ca{ shf{ k'¥ofpg] nIo ®fv]sf] df rfn' cfly{s jif{sf] g]kfn SofG;® s]o® ;]G6®nfO{ cfly{s ;xof]u u®]sf] sflQs dlxgf;Dd a}+sn] !$# ca{sf] shf{ k|jfx 5 . o;}u®L a}+sn] g]kfn ®]8qm; ;f];fOl6;Fusf] ul®;s]sf] 5 . To;}u®L a}+sn] ;g\ @)!(÷@) sf] cGTo ;xsfo{df b]ze® ;+rfng ug{] ®Qmbfg sfo{nfO{ ;Dddf hDdf ?= @%( ca{ s'n lgIf]k k'¥ofpg] nIo ;d]t ;xof]u Pj+ ;Da4{g u®]sf] 5 . ®fv]sf]df rfn' cfly{s jif{sf] sflQ{s dlxgf;Dd a}+sn] ?= !&! ca{sf] lgIf]k ;+sng ul®;s]sf] 5 . ;fy}, %= ;fdflhs ;b\efj ® ldqefj sfod ug{ ljleGg a}+sn] ;g\ @)!(÷@) sf] cGTo ;Dddf hDdf ?= % ca{ If]qdf sfo{®t afndlGb® tyf ckf+utf :ofxf® @) s®f]8sf] v'b d'gfkmf cfh{g ug]{ nIo ®fv]sf]df rfn' s]Gb| h:tf ;fdflhs ;+:yfx¿nfO{ a}+sn] cfly{s cfly{s jif{sf] klxnf] qodf;df a}+sn] ?= &% s®f]8sf] ;xof]u k|bfg u®]sf] 5 . v'b d'gfkmf ul®;s]sf] cj:yfdf ;f] nIo ;d]t xfl;n x'g] b]lvG5 . ;+:yfut ;'zf;g tyf hf]lvd Joj:yfkg a}+ssf] ;kmntf;Fu} ®0fgLlt @)@) sf] cGTo;Dddf alnof] ;+:yfut ;'zf;g, k|efjsf®L ®0fgLlts hf]lvd ®fHonfO{ ;d]t a}+sn] pNn]Vo of]ubfg ug]{5 . a}+sn] Aoj:yfkg ® cg'kfngfsf] hudf bLuf] Aoj;flos ;dLIff cjwLdf dfq} cfos®, >f]tdf s®s§L, >f]tdf ;kmntf xfl;n x'G5 eGg]df xfdL k'0f{ ljZj:t 5f}+ . s® ;+sng nufotaf6 ®fHosf] 9's'6Ldf ?= ! ca{ $) o; a}+sn] Joj;flos j[l¢df xfl;n u®]sf] P]ltxfl;s s®f]8 of]ubfg u®]sf] 5 . of] ®sd v'b d'gfkmfsf] sl®a ;kmntf o;}sf] kl®0ffd xf] eGg]df xfdL Psbd :ki6 5f}+ . !)%=!% k|ltzt xf] ® o; lx;fan] x]bf{ ®0fgLlt @)@) ;fy}, a}+sn] :jtGq ¿kn] sfd ug]{ :6«Sr® ;lxt :yfkgf sf] cGTo ;Dddf ®fHonfO{ a}+sn] :yfkgfsfn b]lv xfn ul®Psf] Plss[t hf]lvd Joj:yfkg ljefu, cfGtl®s ;Ddsf] of]ubfg ul®;s]sf] sl®a ?= ^ ca{ () s®f]8df n]vfk®LIf0f ljefu tyf cg'kfngf ljefudf pTs[i6 ® ?= * ca{ ^@ s®f]8 yk u®L hDdf ?= !% ca{ %@ Aoj;flos sd{rf®Lx¿ oy]i6 dfqfdf lgo'Qm u®L hf]lvd s®f]8sf] of]ubfg ug]{ cf+sng ul®Psf] 5 . Joj:yfkg ;DaGwL sfo{sf] lg®Gt® ¿kdf k|efjsf®L o;} u®L rfn' cf=j= sf] cGTo ;Dddf #)) j6f zfvf cg'udg ul®®x]sf] Joxf]®f oxfFx¿nfO{ hfgsf®L u®fpFb5' . sfof{nox¿ ® %) j6f PS:6]G;g sfpG6® k'¥ofpg] nIo a}+ssf] r':t hf]lvd Aoj:yfkgsf sf®0f a}+ssf] lgis[o æ/0fgLlt @)@)Ædf ®flvPsf]df ;f] nIo o;} jif{ k"®f shf{sf] cg'kft ;dLIff cjwLdf )=)^(&Ü sf] Go'g x'g] b]lvG5 . % jif]{ ®0fgLltsf sltko nIox¿ sl®a ljGb'df ®xg ;kmn x'g' xfdLx¿sf] nflu cToGt uj{sf] !=% jif{ cufj} xfl;n x'g'n] o; a}+ssf] sfo{bIftf ljifo xf] ® o;n] xfd|f] r':t hf]lvd Aoj:yfkgsf] k|ltljlDjt ® k|dfl0ft u®]sf] xfdLn] 7fg]sf 5f}+ . k|ltljDa k]z u®]sf] eGg] xfd|f] wf®0ff ®x]sf] d oxfFx¿nfO{ o:tf] ;kmntfn] xfdLnfO{ cem phf{lzn agfPsf] cjut u®fpFb5' . 5 ® ;du| ;~hfnsf] lj:tf®, lgIf]k ;+sng, shf{ /0fgLlt @)@) sf] sfof{Gjogsf] cj:yf lj:tf®, ;]jfu|fxLsf] ;+Vof, 8]lj6 sf8{ xf]N8®sf] ;+Vof nufotsf dxTjk"0f{ If]qx¿df pRrtd\ j[l4 xfl;n u®L ;dLIff jif{sf] ;dflKt ;Fu} a}+sn] nfu' u®]sf] k~rjifL{o a}+lsª If]qs} cu|0fL a}+ssf] ¿kdf :yflkt x'g] ®0fgLlt Plss[t ®0fgLlt of]hgf (Strategy 2020) sf] tLg jif{ @)@) sf] nIo k|flKtdf cxf]®fq nflu ®xg k|]®0ff k|bfg Joltt eO;s]sf] 5 . pTs[i6 ®0fgLlt tyf of]hgfsf] u®]sf] 5 . ;dLIff jif{sf] cGTo ;Dddf a}+sn] w]®} h;f] th'{df ® ;f]sf] k|efjsf®L sfof{Gjogn] g} ;+:yfnfO{ ljwfx¿df cu|0fL :yfg xfl;n ul®;s]sf] kl®k|]Iodf pTs[i6 prfO{df k'¥ofpg ;lsG5 eGg] ljZjf;sf ;fy ®0fgLlt @)@) ;kmntf pGd'v ®x]sf] tYo d oxfFx¿nfO{ a}+sn] th'{df u®L ;f] sf] sfof{Gjog u®]sf] df xfnsf] ;uf}®j hfgsf®L u®fpFb5' . uf}®jzfnL kl®0ffdn] pQm ljZjf; oyfy{df kl®jlt{t
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 7 nufgLstf{sf] lxt ;+/If0f Pj+ Aoj:yfkg pknAwL g} xf] eGg] xfdLnfO{ nfu]sf] 5 . o;}u®L xfdLn] :yfkgfsfnb] lv a}+sn] xfn;Dd cfOk'Ubf cfb®0fLo o; jif{ !)Ü af]g; z]o® ® ;f] df nfUg] s® k|of]hgfy{ z]o®wgL dxfg'efjHo"x¿nfO{ !##=@# k|ltzt gub )=%@^Ü gub nfef+; lbg] k|:tfj o; ;Ddflgt ;ef nfef+; ® !&% k|ltzt af]g; ;]o® k|bfg u®L cToGt ;dIf ®fv]sf 5f}+ . o;df oxfFx¿sf] ;xof]u k|fKt x'g]df cfsif{s k|ltkmn ljt®0f ug{ ;kmn ePsf] 5 . d ljZj:t 5' . :yfkgfsfndf ?= !)) sf] ! ;fwf®0f z]o®df nufgL ug]{ ;dLIff cjwLdf a}+ssf] s'n lgIf]k cl3Nnf] jif{sf] ?= z]o®wgL dxfg'efjx¿sf] ljleGg jif{x¿df hf®L ePsf] *& ca{ ^* s®f]8af6 sl®a &@ k|ltztn] j[l4 eO{ sl®a xsk|b z]o® ;lxt xfn;Ddsf] nufgL ?= #$@ k'u]sf] ?= ! va{ %! ca{ @@ s®f]8, shf{ cl3Nnf] jif{sf] ?= 5 . pQm nufgLdf xfn;Dd gub nfef+; ?= #!& ljt®0f &@ ca{ @% s®f]8af6 sl®a ^& k|ltztn] j[l4 eO{ ?= e};s]sf] 5 . To;}u®L ljleGg jif{x¿df ljt®0f ul®Psf] ! va{ @) ca{ $^ s®f]8 ® lta|¿kdf ul®Psf] zfvf ® o; ;efdf k|:tfj ul®Psf] !) k|ltzt af]g; z]o® ;~hfn lj:tf®sf afah'b ;~rfng d'gfkmf cl3Nnf] ;lxt s'n z]o® ;+Vof xfn !)=)@ k'Ug] 5 . pQm z]o® jif{sf] ?= ! ca{ *# s®f]8df sl®a % k|ltztn] j[l4 eO{ ldlt @)&% d+l;® !) ut] ;f]daf®sf] ahf® d'No ?=$!! ?= ! ca{ (@ s®f]8 k'u]]sf] 5 . ;fy} a}+ssf] lgis[o shf{ cg';f®n] ;j{;fwf®0f z]o®wgL dxfg'efjn] cfh{g ug'{ cl3Nnf] jif{ )=#^ k|ltzt ®x]sf]df ;dLIff cjwLdf x'g] v'b d'gfkmf ?=$,)*( x'g] tyf ldlt @)&% d+l;® !) )=)^(& k|ltztsf] Go'g ljGb'df cfOk'u]sf] 5 . ut] ;f]daf®sf] ahf® d'No ?= @#) cg';f®n] ;+:yfks z]o®wgL dxfg'efjn] cfh{g ug'{ x'g] v'b d'gfkmf ?=@,#)) ;dLIff cjwLdf a}+sn] s'n shf{ ® s'n lgIf]ksf] ahf® x'g] tYo oxfFx¿ ;dIf ®fVg kfpFbf xfdL xif{lje't ePsf lx:;fdf ;d]t pNn]Vo j[l4 u®L Ps P]ltxfl;s pknAwL 5f}+ . eljiodf ;d]t z]o®wgL dxfg'efjx¿nfO{ cfsif{s xfl;n u®]sf] 5 . ;dLIff cjwLdf ;du| jfl0fHo k|ltkmn k|bfg ug]{ tkm{ xfdL x®xd];f k|oTglzn ®xg] 5f}+ . a+}sx¿sf] s'n lgIf]k j[l4 ®sdsf] !& k|ltzt ahf® lx:;f cf]u6\g a}+s ;kmn ePsf] 5 . Joj;flos kl/b[io o;}u®L, a+}sn] ;dLIff cjwLdf ;du| a+}lsË If]qdf ePsf] ;dLIff jif{sf] bf]>f] qodf;sf] z'?jft b]lv g} ;du| a}+lsË shf{ j[l4df !$=&% k|ltzt lx:;f cf]u6\g ;kmn ePsf] If]q shf{ of]Uo ®sdsf] ckof{Kttfsf sf®0f ;d:ofdf 5 . o; ;Fu} xfdL lgIf]k ;+sngsf] lx;fan] lghL If]qdf ®Xof] . j}b] lzs ®f]huf®af6 k|fKt x'g] ljk|]if0fsf] j[l4b®df klxnf] gDa®df ® shf{ k|jfxsf lx;fan] bf]>f] gDa®df cfPsf] sld, b]zsf] cfoftdf ePsf] pNn]Vo j[l¢ k'Ug ;kmn ePsf 5f}+ . tyf of]hgf cg'¿ksf] ;®sf®L vr{ x'g g;s]sf] h:tf sf®0fx¿n] ;du| ¿kdf a}+lsË If]qsf] lgIf]ksf] ;+sng u|fxs d}qL a}+ls· ;]jf ;'ljwfdf lj:tf/ cfzfltt ¿kdf x'g ;s]g . o:tf] k|lts'n kl®l:yltdf klg a}+sn] ;dLIff cjwLdf lgIf]k ;+sng tyf shf{ ;]jfu|fxLx¿sf] cfjZostf ® rfxgf tyf g]kfnsf] d'b|f lj:tf®df P]ltxfl;s pknAwL xfl;n u®]]sf] hfgsf®L ahf®df gub cd]l®sL 8n®sf] cToflws sdL eO{ u®fpg kfpFbf d xif{laef]® ePsf] 5' . ;dLIff cjwLdf ;]jfu|fxLx¿n] ´]Ng' k®]sf] c;'ljwfnfO{ dgg ub}{ ;dLIff a}+ssf] s'n lgIf]kdf ?= ^# ca{ %$ s®f]8n] cyf{t\ jif{ g]kfnL ahf®df gub cd]l®sL 8n® ;xh ¿kdf &@Ü n] tyf s'n shf{df ?= $* ca{ @@ s®f]8n] cyf{t\ pknAw u®fPsf]df o; jif{ ci6«]lnog 8n® ;d]t ;xh ^&Ü n] j[l¢ ePsf] ® a}+s shf{ tyf lgIf]k j[l4sf] ¿kdf pknAw u®fpg ;'? u®L gub ci6«]lnog 8n® cfwf®df b]zs} Ps gDa®sf] a}+s aGg ;kmn ePsf] cfoft u®L ljqmL ljt®0fsf] k|aGw ldnfPsf] 5 . Joxf]®f oxfFx¿ ;dIf ®fVg kfpFbf d uf}®jflGjt ePsf] a}+lsË ;]jf ;'ljwfdf s'g} s;® afFsL g®xf];\ eGg] 5' . a}+sn] Ps jif{df lgIf]kdf u®]sf] j[l4 ®sd g]kfnsf] clek|fon] a}+sn] 5'6\6} ;le{; PS:n] G; ljefusf] u7g a}+lsË Oltxf;d} ;a}eGbf a9L xf] . To:t} u®L a}+sn] shf{ u®L a}+ssf] ;le{; df]lg6l®Ë ul®®x]sf] oxfFx¿nfO{ ljlbt} k|jfxdf u®]sf] j[l4 ®sd klg g]kfnsf] a}+lsË Oltxf; 5 . ;]jfu|fxLx¿nfO{ ;bf ;xh ® ;®n ¿kdf pTs[i6 d} ;a}eGbf a9L xf] . of] ;fFrf] cy{df c;fwf®0f :t®sf] a}+lsË ;]jf k|bfg ug]{ a}+ssf] k|ltj4tfnfO{ d't{¿k lbg
8 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% ® ljZj ahf®df ljsl;t gofF, pGgt ® k|efjsf®L a}+lsË k|lt:kwL{, k|efjsf®L ® ;kmn agfpg] xfd|f] c7f]6 k'®f k|ljlwx¿sf] cg';®0f ub}{ a}+snfO{ ;le{; PS:n] G; tkm{ u®fpg] ;a}eGbf k|d'v ;fws sd{rf®L x'g\ . To;}n] b]zs} cu|0fL a}+s agfpg] u®L 7f]; of]hgf tof® u®L nfu' sd{rf®Lx¿sf] j[lQljsf;, sfo{bIftfdf clej[l4 ® ug{ ljZjs} VoftLk|fKt sDkgL lk=8An'=;L= nfO{ a}+ssf] tflndn] g} a}+ssf] ;kmntfsf] cfwf® lgdf{0f ub{5 ;le{; PS:n]G; sG;N6]G6sf ¿kdf lgo'Qm u®L xfdLn] eGg]df a}+s ljZjf; ub{5 . olx dfGotf cg';f® a}+sn] sfo{ cufl8 a9fO;s]sf 5f}+ . dfgj ;+;fwgsf] ;Lk, bIftf tyf g]t[Tj snfnfO{ cem clej[l4 ug]{ sfo{nfO{ pRr k|fyldstfdf ®fvL rfn' l56f] 5l®tf] tyf u|fxs d}qL ;]jf k|bfg ug]{ o; cfly{s jif{nfO{ Oo® ckm Sofkfl;6L Dofg]hd] 06sf] ¿kdf a}+ssf] k|lta¢tf cg'¿ksf nIox¿ xfl;n ug{ ;]n] a|] zg ug]{ egL to u®]sf] 5 . ;fy}, a}+sn] dfgj a}+sn] ljZjd} VoftL k|fKt lju kmf]® sG;N6]G;L kmd{ ;+;fwgsf] k|efjsf®L ljsf; ug{ lgodgsf®L lgsfon] lk=8An'=;L=af6 l8lh6n ®0fgLlt ;DaGwdf k®fdz{ lnO{ tf]s]sf] s'n ;~rfng vr{sf] # k|ltztn] x'g cfpg] k|ltj]bg lnO;lsPsf] ® k|ltj]bgdf pNn]lvt ;'emfjx¿ ®sdsf] ;LdfnfO{ Go'gtd ¿kdf lnO{ ;f]df kof{Kt nufgL sfof{Gjogsf] yfngL u®L;s]sf 5f}+ . pQm ;'emfjx¿ ug{] ®0fgLlt clVtof® u®]sf] 5 . sfof{Gjogsf] qmddf ®x]sf] ® ;f] sf] k'0f{ sfof{Gjog kZrft\ a}+sn] lbg] a}+lsË ;]jf ;j{JofkL, ;®n, ;xh a}+ssf] dfgj ;+;fwg ljefusf lqmofsnfknfO{ c6f]d]6 ® lskmfotL x'g]df xfdL k"0f{ ljZj:t 5f}+ . xfn a}+s ug]{, pTs[i6 sfo{;Dkfbg ug{ a}+ssf sd{rf®LnfO{ gLltut u|fxsju{sf] xft–xftdf g} ;Dk"0f{ a}+lsË ;]jf lbg] tkm{ Joj:yf u®L pTk|]l®t ug]{, pRrtd sfo{;DkfbgnfO{ pGd'v ®x]sf] ® ;f] ;DkGg eP kZrft\ hgdfg;df a}lsË oyf]lrt klxrfg ug]{ nufotsf ljifox¿ a}+sn] pRr tyf Pg cfO{ ;L Plzof a}+s k|ltsf] wf®0fdf ;sf®fTds k|fyldstfdf ®fv]sf] 5 . kl®jt{g cfpg] ljZjf; xfdLn] lnPsf 5f}+ ® o; wf®0ff kl®jt{gsf] ;+jfxs xfdL x'g]df ;d]t xfdL ljZj:t 5f}+ . rfn' cfly{s jif{sf k|d'v nIox¿ rfn' cfly{s jif{sf] nflu a}+sn] d'Votof b]xfo ;dLIff cjwLdf u|fxsn] 3®af6} vftf vf]Ng ;Sg] adf]lhdsf] nIox¿ lgwf{®0f u®]sf] 5 M ;'ljwf ;lxtsf] cgnfOg PsfpG6 vf]Ng] ;'ljwf a}+sn] ;~rfngdf NofPsf] 5 . != a}+ssf] ;dLIff jif{sf] ?= ! ca{ ## s®f]8sf] v'b d'gfkmfdf sl®a !@% k|ltztn] j[l4 u®L s'n ?= # o;} u®L vftfdf ®x]sf] Aofn]G;, ldlg :6] 6d] G6, csfpG6 ca{sf] v'b d'gfkmf cfh{g ug]{ . OGkmd]{zg, zfvfx¿sf] cjl:ytL ® ljj®0f, Pl6Pdsf] cjl:ytL ® ljj®0f ;lxtsf ;'ljwf ePsf] efOa® @= a}+ssf] ;dLIff jif{sf] ?= ! va{ %! ca{sf] lgIf]k a}+lsËsf] z'?jft a}+sn] u®]sf] 5 . ;+sngdf ?= ^( ca{n] j[l4 u®L ?= @@) ca{ k'¥ofpg] . o;}u®L a}+sn] Aofn]G; OGSjfo®L, ldlg :6] 6d] G6 ® snAofs ;'ljwf ;lxtsf] ld:8sn a}+lsË ;]jf ;'rf? #= rfn' cfly{s jif{df & nfv gofF art vftf vf]nL u®]sf] 5 . o:t} Pgk] ® sg]S6 cfOlkP;;Fu ;Demf}tf u®L a}+ssf] art lgIf]kstf{sf] cfwf®df Jofks j[l4 cgnfOg ;lkËsf] e'QmfgLsf] nflu ;d]t a}+sn] Aoj:yf ug]{ . ldnfPsf] 5 . $= a}+ssf] ut cfly{s jif{sf] ?= ! va{ @) ca{sf] oL ® o:t} l8lh6n ;]jf ;'ljwfdf yk lj:tf®sf ;fy shf{ k|jfxdf ?= ^% ca{n] Aofks j[l4 u®L ?= ! ;du| s:6d® OS:k]l®oG; clej[l4 u®fpg] ® gDa® ! va{ *% ca{ k'¥ofpg] . l8lh6n a}+s aGg] nIo tkm{ a}+sn] pNn]Vo pknAwL xfl;n u®]sf] 5 . %= zfvf jf lj:tfl®t sfpG6® b]zsf ljleGg ®fh:j ;+sng ug]{ sfpG6®df lj:tf® ug]{ sfo{nfO{ yk dfgj ;+;fwgsf] Aoj:yfkg lta|tf lbg] ® a}+ssf zfvfx¿sf] ;+Vof #!( cGo ;dsIfL a}+sx¿ eGbf xfd|f] a}+snfO{ k[ys, ;an, k'¥ofpg] .
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 9 ^= rfn' cfly{s jif{df Jofks ¿kdf sd{rf®Lx¿nfO{ nfef+; lbPsf] Pg cfO{ ;L Plzof Soflk6nn] ;dLIff tflnd Pj+ j[lQljsf;sf sfo{qmdx¿df ;xefuL jif{sf] gfkmfaf6 &=% k|ltzt gub nfef+z lbg ;kmn agfO{ pgLx¿sf] sfo{bIftfdf cfd'n kl®jt{g Nofpg ePsf] 5 . o;}u®L :yfkgfsf] ! jif{ klg glaTb} $$ o; jif{nfO{ Oo® ckm Sofkfl;6L Dofg]hd] G6sf] zfvf, !@ xhf® ;]jfu|fxL ® c;f]h d;fGt;Dddf ;l~rt ¿kdf ;]n] a|] ;g ug]{ . gf]S;fg ;d]t s6fO{ sl®a ?= !=% s®f]8sf] v'b d'gfkmf cfh{g ug{ Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf ln= &= a}+ssf l8lh6n Rofgn dfkm{t\ x'g] sf®f]af® #@ ;kmn ePsf] 5 . oLg} tYox¿n] a}+ssf] o'lge;{n a}+lsË k|ltztaf6 j[l4 u®L %) k|ltzt k'¥ofpg] . tkm{sf] ofqfdf bx|f] hu a;]sf] xfdLn] cfefif u®]sf 5f}+ . *= rfn' cfly{s jif{df $ nfv () xhf® 8]lj6 sf8{ laqmL u®L a}+ssf] 8]lj6 sf8{ ;]jfu|fxLsf] cfwf®df wGojfb 1fkg Jofks j[l4 ug]{ . u|fxsju{sf] k"0f{ ;fy, ;xof]u ® ljZjf;, sd{rf®Lx¿sf] cys d]xgt, lgofds lgsfox¿sf] ;b\efj ® ljleGg (= a}+ssf] ;dLIff jif{sf] ? !# ca{ %$ s®f]8sf] ;®sf®L tyf u}®;®sf®L lgsfox¿sf] ;xof]un] ubf{ g} Aofh cfDbfgLdf ?= & ca{ &^ s®f]8n] Aofks a}+sn] o; k|sf®sf] pT;fxk"0f{ pknAwL xfl;n ug{ ;kmn j[l4 u®L ? @! ca{ #) s®f]8 k'¥ofpg] . ePsf] xf] . o:tf] cd'No of]ubfgsf nflu d oxfFx¿ !)= rfn' cfly{s jif{df ljQLo ;fIf®tf ® ;dfj]lztfnfO{ ;a}k|lt xflb{s s[t1tf hfx]® ub{5' ® eljiodf ;d]t Pg d'Vo cfwf® agfO{ lhDd]jf® skf]{®]6 l;l6hgsf] cfO{ ;L Plzof a}+snfO{ ;a} k|d'v ;'rsx¿df b]zs} ! ¿kdf cfˆgf] ;fdflhs pQ®bfloTj jxg ug]{ . gDa® agfpg] a}+ssf] dxfcleofgdf oxfFx¿ ;a}af6 ;bf e}+m ;fy, ;xof]u, ;b\efj ® ljZjf; k|fKt x'g] cfzf Pj+ ;xfos sDkgL ljZjf; lnPsf] 5' . a}+sn] cjnDag u®]sf] o'lge;{n a}+lsËsf] cjwf®0ff cg'¿k a}+sn] Aoj;fodf ljljwtf ub}{ n}hfg] ® a}+lsË;Fu P;f]l;P6]8 Joj;fodf ;d]t cufl8 a9\g] ®0fgLlt cg'¿k wGojfb Û a}+sn] PgcfO{;L Plzof n3'ljQ ljQLo ;+:yf ® Pg cfO{ t'n;L/fd cu|jfn ;L Plzof Soflk6n lnld6]8sf] :yfkgf u®L ;~rfngdf cWoIf NofO;s]sf] 5 . :yfkgfsf] klxnf] jif{ d} @ k|ltzt
10 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 11 k|d'v sfo{sf/L clws[t >L /f]zg s'df/ Gof}kfg]Ho"sf] dGtJo
o; ul®dfdo ;efsf cWoIf Pj+ Pg cfO{ ;L Plzof cg'¿k g} cfkm'nfO{ "Repositioning", "Rebranding" a}+ssf] ;~rfns ;ldltsf] cWoIfHo", pkl:yt tyf "Redefining" ub{} d'Votof lgDg adf]lhdsf ;~rfnsHo"x¿, ;]o®wgL dxfg'efjx¿, o; ;efsf] P]ltxfl;s ;kmntf xfl;n ug{ ;kmn ePsf] 5 M ul®df a9fpg xfd|f] lgdGq0ff :jLsf® u®L kfNg' ePsf lgodgsf®L lgsfosf k|ltlglwHo"x¿, a}+ssf jfXo ;dLIff cjwLdf a}+sn] Ps} jif{df !!@ zfvf n]vfk®LIfsHo", sfg'gL ;Nnfxsf®Ho", a}+sdf sfo{®t sfof{nox¿ :yfkgf u®]sf] 5, h'g g]kfnsf] sd{rf®Lx¿ Pj+ ;d:t a}+s kl®jf® nufot pkl:yt Oltxf;df s'g} klg a}+sn] s'g} klg jif{df lj:tf® dxfg'efjx¿, u®]sf] ;jf{lws a9L zfvf ;~hfn xf] . ;g\ !((* df lj®f6gu®af6 xfdLn] o; a}+ssf] ofqfsf] ;dLIff cjwLdf a}+sn] ?= ^$=% ca{n] lgIf]k z'¿jft u®]sf lyof}+ . Ps zfvf sfof{no ® !( ®sddf j[l4 u®]sf] 5, h'g g]kfnsf] Oltxf;df hgf sd{rf®Lx¿ lgo'Qm u®L o; a}+sn] cfˆgf] ljQLo s'g} klg a}+sn] s'g} klg jif{df u®]sf] ;jf{lws sf®f]jf® z'ef®De u®]sf] lyof] . tt\kZrft\ Ps kl5 a9L j[l4 xf] . csf]{ sf]z] 9'Ëf xfl;n ug{] qmddf xfd|f] a}+sn] cfly{s ;dLIff cjwLdf a}+sn] ?= $*=@@ ca{n] shf{ jif{ @)^$÷^% df ljb]zaf6 ;'grfFbL cfoft u®L ®sddf j[l4 u®]sf] 5 , h'g g]kfnsf] Oltxf;df sf®f]af® ug]{ g]kfnsf] klxnf] a}+s agL Ps Oltxf; s'g} klg a}+sn] s'g} klg jif{df u®]sf] ;jf{lws ®r]sf] lyof] . To:t} cfly{s jif{ @)^^÷)^& df a9L j[l4 xf] . g]kfndf ®x]sf jfl0fHo a}+sx¿ dWo] ISO 9001:2008 Certification k|fKt ug{] b]zs} klxnf] ® Ps dfq a}+s ;fy}, a}+s rfn' cfly{s jif{df klg d'Vo d'Vo aGg xfd|f] a}+s ;kmn ePsf] lyof] . ;fy}, cfly{s kl®;'rsx¿df ;jf]{Ts[i6 :yfg xfl;n ug]{ nIo ;lxt jif{ @)^(÷)&) Dff g]kfnsf b'O{ k|ltli7t a}+sx¿ cxf]®fq nfluk®]sf] 5 . Pg cfO{ ;L a}+s ln= ® a}+s ckm Plzof g]kfn ln= aLr P]ltxfl;s dh{® ;kmntf k"j{s ;DkGg u®L xfd|f] ca d o; uf}®jdo ;efdf a}+sn] cfkm'nfO{ ;xh, a}+sn] csf]{ ;'gf}nf] Oltxf; ;d]t ®r]sf] lyof] . ;an, ultzLn, ljZjzgLo ® pQ®bfoL agfpg ljleGg If]qdf lnPsf ®0fgLlt ® ;f] ;DaGwdf xfl;n u®]sf a}+ssf] o; cgj®t ofqfsf] qmddf @! cf}+ aflif{s pknAwLx¿sf] af®]df l;+xfjnf]sg u®fpFb5' . ;fwf®0f ;ef ;Dd cfOk'Ubf a}+s ljleGg P]ltxfl;s pknAwLx¿ xfl;n ug{ ;kmn ePsf] 5 . @#! Zffvf -s_ ;+:yfut ;'zf;g sfof{nox¿ ® @,@(! a}+lsË sd{rf®Lx¿ ;lxt cg]sf} F alnof] ;+:yfut ;'zf;g g} bLuf] k|ultsf] cfwf® P]ltxfl;s pknlAwx¿ xfl;n ub}{ ;dLIff cjwLdf xf] eGg] dfGotfnfO{ o; a}+sn] c+uLsf® u®]sf] 5 . a}+s g]kfn s} lghL If]qsf a}+sx¿ dWo] cu|0fL :yfgdf t;y{ a}+sn] ] ;+:yfut ;'zf;g ;DaGwL gLltsf] k'uL ;a} ;®f]sf®jfnfx¿sf] nflu ;'gf}nf] eljio cIf®;M dfq geO{ efjfy{ ¿kdf ;d]t kl®kfngf ;'lglZrt ug{] tk{m alnof] hu a;fNg ;kmn ePsf] ug]{ Aoj:yf ldnfPsf] 5 . kf®blz{tf, hjfkmb]xLtf 5 . ;dLIff cjwLdf a}+s cfˆgf] bL3{sflng ®0fgLlt
12 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 13 ® lhDd]jf®LnfO{ a}+sn] ;+:yfut ;'zf;gsf d'Vo tLg ;fy}, a}+sn] ;du| hf]lvdsf] cj:yfnfO{ ;b}j cfˆgf] vDafsf] ¿kdf lnO{ ;f]xL cg';f® gLlt lgodsf] th'{df lgoGq0fdf ®fVg hf]lvd dfkg k|0ffnLsf] ljsf; u®L tyf k|efjsf®L sfof{Gjogsf] Aoj:yf ldnfPsf] 5 . a}+s: t® d} ;f] sf] dfkg, ljZn]if0f Pj+ ;dLIff ub}{ cfPsf] 5 . xfdLn] ;+:yfut ;'zf;gdf z"Go ;xglzntfsf] gLlt c+lusf® u®]sf 5f}+ . ;fy}, k|rlnt gLlt lgod, -u_ cfGtl®s lgoGq0f k|0ffnL tyf cfGtl®s lgodgsf®L lgsfosf lgb]{zg ® sfg"gdf ePsf ljifo n]vfkl®If0f j:t'x¿sf] ;du| kl®kfngfnfO{ Go'gtd dfkb08sf] ¿kdf lnO{ ;f] sf] k|efjsf®L sfof{Gjog ug]{ Joj:yf a}+ssf] cfGtl®s lgoGq0f k|0ffnLnfO{ yk k|efjsf®L ldnfPsf 5f}+ . a}+ssf] ;+:yfut ;'zf;g ;DaGwL Pjd\ dha't agfpg] p2]Zo;lxt a}+sdf :jtGq ¿kn] Joj:yfx¿ ;d]6L Ps 5'§} gLlt tof® u®L] OdfGbfl®tf, sfd ug{] ljefusf] ¿kdf cfGtl®s n]vfk®LIf0f ljefu kf®blz{tf, pQ®bfloTj ® lhDd]jf®LkgnfO{ ;'lgZrLt ub}{ lqmoflzn ®x]sf] 5 . ;f] ljefusf] sfo{;Dkfbgdf pQm gLltsf] k|efjsf®L sfof{Gjog ub}{ cfPsf 5f}+ . lgZkIftf Nofpg pQm ljefusf] l®kf]{l6Ë ;~rfns :t®Lo n]vfk®LIf0f ;ldltdf x'g] Aoj:yf ldnfOPsf] v_ hf]lvd Joj:yfkg 5 . ;fy}, ;f] ljefudf k|f]km] ;gn rf6{8{ PsfpG6]G6, Pl;l;P nufotsf pTs[i6 ;Lk ® Aoj;flos xfdLn] ;j{dfGo cfw'lgs hf]lvd Aoj:yfkg bIftf ePsf #) hgfeGbf a9L sd{rf®Lx¿ lgo'Qm ;DaGwL pTs[i6 cEof;x¿sf] kl®kfngf x'g] Aoj:yf u®L cfGtl®s n]vfk®LIf0f ljefusf] k|efjsfl®tf ldnfPsf] 5f}+ . xfdLn] ;+:yfut ;+®rgf d} Business ;'lglZrt ul®Psf] hfgsf®L u®fpFb5' . Enabler, Business Doer ® Business Supporter u®L tLgj6f 5'§f5'§} Vertical x¿sf] Aoj:yf u®L -3_ k"FhL Aoj:yfkg Conflict of Interest sf] ljj]slzn Aoj:yfkg u®]sf 5f}F . ;fy}, a}+lsË If]qdf clwstd lx:;f a}+ssf] Joj;flos ®0fgLlt cg'¿k gLltut Joj:yfsf] cf]u6\g] shf{ hf]lvdsf] Aoj:yfkg r':t ¿kdf ug{ kof{Kttf, ;+:yfn] lng ;Sg] clwstd hf]lvd ;DaGwdf lgoldt ¿kdf 5nkmn tyf ljZn]if0f u®L Credit Business, Credit Approval ® Credit Risk ul® tLg el6{snsf] Aoj:yf u®L pTs[i6 cEof;sf] ;f] ;DaGwL hfgsf®L ;~rfns ;ldltnfO{ lgoldt ODKnLd]G6] ;g u®]sf 5f}+ . ¿kdf u®fO®x]sf 5f}+ . a}+sn] Purdent ¿kdf Internal Capital Adequacy Assessment Policy (ICAAP) ;fy}, a}+ssf] ;du| hf]lvdsf] klxrfg, d'Nof+sg, dfkm{t\ Capital Adequacy Ratio lgodgsf®L cg'udg ® Joj:yfkg ug{ g]kfn ®fi6« a}+ssf] Plss[t lgsfon] tf]s] sf] eGbf )=%Ü a9L sfod ug{] Aoj:yf lgb{]zgdf ePsf] Joj:yf adf]lhd lgDg adf]lhdsf ldnfO ;f] sf] sfof{Gjog u®]sf] 5 . o;n] a}+sdf rf® j6f ;+rfns :t®Lo ;ldlt a}+sdf lqmoflzn x'g;Sg] ljleGg cf®f]x cj®f]xsf] cj:yfdf Shock ®x]sf 5g\ M Absorption Capacity nfO{ pRr txdf ®fVg ;xof]u u®]sf] 5 . ;f]xL gLlt cg'¿k @)&% cfiff9 d;fGtdf != n]vfk®LIf0f ;ldlt a}+ssf] Capital Adequacy Ratio !@=!$Ü ®x]sf] @= hf]lvd Aoj:yfkg ;ldlt hfgsf®L u®fpFb5', h'g g]kfn ®fi6« a}+sn] tf]s] sf] #= sd{rf®L ;]jf ;'ljwf ;ldlt !!Ü eGbf !=!$Ü tyf a}+sn] tf]s] sf] !!=%Ü eGbf $= ;DklQ z'l4s®0f lgjf®0f ;DaGwL ;ldlt )=^$Ü n] clws ®x]sf] 5 . pk®f]Qm adf]lhdsf ;ldltx¿n] lg®Gt® ¿kdf hf]lvdsf] -ª_ bjfj k®LIf0f (Stress Testing) klxrfg, ;Dk|]if0f, d"NofÍg tyf Aoj:yfkg ug{] tyf eljiodf cfpg ;Sg] hf]lvdx¿ ;d]t Go"gLs®0f ug{ a}+sn] lg®Gt® ® Progressive hf]lvd Aoj:yfkgsf a}+sn] cfGtl®s lgoGq0f k|0ffnLnfO{ ;'b[9 agfO{ ®fVg] nflu oy]i6 ;+oGqx¿sf] lgdf{0f u®]sf] 5 . s]jn sfo{df k|efjsf®L e"ldsf lgjf{x ub{} cfPsf 5g\ . Historical 8f6f Analysis dfq eljiodf cfpg ;Sg]
14 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% hf]lvd klxrfg tyf Joj:yfkgsf] nflu kof{Kt lgIf]ksf] of]ubfg ?= %(=%% ca{ ®Xof] . ;dLIff x'Fb}g eGg] tYonfO{ Wofgdf ®fVb} a}+sn] ljleGg cjwLdf g]kfnsf] a}+lsË If]qdf !$Ü n] lgIf]k j[l¢ Scenario df eljiodf cfpg ;Sg] hf]lvd ® ;f] x'Fbf xfdL &$Ü n] lgIf]kdf j[l¢ ug{ ;kmn eO{ sf] Joj:yfkgsf] nflu g]kfn ®fi6« a}+sn] tf]s] sf a}+ssf] Year of Liability Restructuring sf] eJo cj:yfx¿nfO{ Go'gtd cfwf® dfgL ljleGg Possible ¿kdf ;kmn eof] . Stress Scenarios ;DaGwdf Stress Testing tyf ;dLIff cjwLdf shf{tk{m klg xfdLn] P]ltxfl;s Reverse Stress Testing nufotsf] dfWodaf6 ;kmntf xfl;n ug{ ;kmn ePsf 5f}+ . ut jif{ ;f]af6 a}+snfO{ kg{;Sg] c;®sf] #^) l8u|L Risk a}+lsË If]qdf !*Ü n] shf{ j[l¢ x'Fbf xfdL ^^Ü Assessment ug{] ® ;f] sf] kl®0ffd d'Nof+sg u®L -?= $*=!) ca{_ n] shf{ j[l¢ ug{ ;kmn eof}F . Operational, Credit, Market, ® Liquidity Risk o;;Fu} a}+s shf{ k|jfxsf] lx;fan] cl3Nnf] jif{sf] Management Framework tof® ug{] u®]sf] cjut u®fpF5' . 5}7f} +af6 ;dLIff cjwLdf bf]>f] :yfgdf pSng ;kmn ePsf] 5 . cfDbfgLsf] cfwf®df a}+sn] xfl;n u®]sf] -r_ Joj;fodf j[l¢ pknAwL ;d]t ;dLIff cjwLdf pNn]vgLo ®Xof] . ut jif{ a}+ssf] v'b Aofh cfDbfgL ?= $=@! ca{ a}+ssf] ;jf{ËL0f ;kmntf pTs[i6 ®0fgLltsf] th'{df ®Xof] h'g cl3Nnf] cfly{s jif{sf] t'ngfdf %$Ü sf] ® ;f] sf] k|efjsf®L sfof{Gjogaf6 dfq ;Dej x'G5 pNn]Vo j[l4 xf] . cGo cfDbfgLdf klg ut jif{ ##Ü eGg] dfGotfnfO{ a}+sn] c+lusf® u®]sf] 5 . oxL n] j[l¢ ePsf] 5 . ;fy}, ;~rfng d'gfkmf klg ?= dfGotf adf]lhd a}+sn] lgwf{®0f u®]sf] ®0fgLlt @)@) ! ca{ (! s®f]8 k'u]sf] 5 . ;fy}, ;dLIff cjwLdf sf] k|efjsf®L sfof{Gjogdf ;dLIff cjwL sf]z] 9'Ëf a}+ssf] u|fxs ;+Vofdf !))Ü eGbf a9Ln] j[l¢ eO{ ;fljt ePsf] 5 . ;dLIff cjwLdf, vf;u®L !!,%),*$! k'u]sf] 5 . ;fy} df]jfO{n a}+lsË, O{G6®g]6 ®fhgLlts :yfloTj tyf k|lta¢tfsf sf®0f b]zdf a}+lsË tyf 8]la6 sf8{ u|fxs cfwf®df qmdzM nufgL d}qL jftfj®0fsf] ljsfz x'g] tyf of]hgf $)!Ü, !@)Ü ® @!@Ü n] j[l¢ ug{ a}+s ;kmn cg'¿ksf] ;®sf®L vr{ x'g] a}+ssf] ck]Iff ®x]sf] ePsf] 5 . lyof] ® ;f]xL cg'¿k a}+sn] cfˆgf] ®0fgLlt to u®]sf] lyof] . t®, ;dLIff cjwLsf] bf]>f] qodf;sf] z'?jft Joj;fo lj:tf®df ltj| ¿kdf cufl8 a9]sf] ePtfklg ;Fu} ;du| a+}lsË If]q shf{ of]Uo ®sdsf] cefjsf shf{sf] u'0f:t®nfO{ klg pRr k|fyldstf lb+b} ;dLIff sf®0f ;d:ofdf ®Xof] ® a}+sn] cf+sng u®] cg'¿ksf] cjwLdf lgis[o shf{sf] cg'kftnfO{ )=)^(&Ü sf] cfly{s jftfj®0f ®x]g . tyflk pk®f]Qm pNn]lvt Go"g ljGb'df ®fVg a}+s ;kmn ePsf] 5 . k|lts"ntfsf] jfah't ;dLIff cjwLdf P]ltxfl;s pknAwL xfl;n ug{ a}+s ;kmn ePsf] 5 . -5_ ;]jf ;~hfn lj:tf®df a}+s d'Vo–d'Vo ljwfdf gDa® ! a}+lsË a|f08 aGg] a}+ssf] sfo{If]q tyf ;~hfn lj:tf® tyf Joj:yfkgsf ®0fgLlts k|fyldstfdf a}+s ;dLIff cjwL w]®} nflu plrt lbzflgb{]zg ug{] nIo ;lxt Footprint nfu' xb;Dd ;kmn ePsf] 5 . ;dLIff cjwLnfO{ Year Expansion and Management Policy 2017 ul®Psf] ® ;f]xL gLltdf ePsf] Joj:yf adf]lhd a}+sn] of Liability Restructuring sf] ¿kdf dgfOPsf]df a}+s lgIf]ksf] lx;fan] cl3Nnf] jif{sf] 5}7f} +af6 k|yd b]ze®sf hgtf;Dd ljQLo ;]jfsf] kxF'r k'Ug] u®L b]zsf :yfgdf pSng ;kmn ePsf] 5 . ;dLIff cjwLdf ;'ud If]qdf dfq geO{ b'u{d If]qsf ljleGg e]udf u®L ;Dk"0f{ a}+lsË If]qdf ePsf] lgIf]k j[l¢df a}+ssf] ;dLIff jif{df xfn;Dd s} ;a}eGbf al9 cyf{t\ !!@ ahf® lx:;f !&Ü ®x]sf] 5 . ;dLIff cjwLdf a}+sn] zfvf sfof{nox¿ :yfkgf u®L P]ltxfl;s pknAwL lgIf]kdf ?= ^$=% ca{ -&$=#&Ü_ sf] P]ltxfl;s xfl;n u®]sf] 5 . jfl0fHo a}+sx¿sf] kxF'r gk'u]sf j[l¢ xf;Ln u¥of] . cf=j= @)&$÷&% df a}+ssf] gu®kflnsf tyf ufpFkflnsfx¿df ljQLo kxF'r k'¥ofpg] ®fli6«o of]hgf cg'¿k ;dLIff cjwLdf g]kfnsf #$ s'n lgIf]k ?= !%!=@ ca{ ®x]sf] df ;f] df CASA
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 15 j6f ljs6 :yfg ;lxt hDdf !!@ :yfgx¿df yk Payment Gateway EFT SWITCH :yfkgf u®L zfvf sfof{no, * j6f ljs6 :yfg ;lxt hDdf !% a}+saf6 x'g] Digital e'QmfgLnfO{ a9L u|fxs d}qL, :yfgx¿df yk zfvf ®lxt a}+lsË, !& j6f ljs6 ;®n tyf ;'®lIft agfpg] tk{m sfo{ cufl8 a9fPsf]] :yfg ;lxt hDdf !@% j6f yk Pl6Pd tyf !,@^# hfgsf®L o; ;efnfO{ u®fpFb5' . To:t} u®L l8lh6n j6f ljs6 :yfg ;lxt hDdf !,($* :yfgdf yk 6]Sgf]nf]hLnfO{ Business Enabler sf] ¿kdf axg ub}{ ®]ld6]G; Ph]G6sf] :yfkgf ul® hDdf @,@@) j6f yk æ3® 3®df a}+s, xft xftdf a}+s Æ agfpg] nIo ;lxt a}+lsË pkl:ytL dfkm{t a}+s ;]jf lj:tfl®t ul®Psf] a}+s lqmoflzn ®x]sf] 5 . hfgsf®L u®fpg kfpFbf uf}®jjflGtt ePsf] 5' . -`_ u|fxsd}qL a}+lsË ;]jf -h_ a|fl08ª a}+ssf] cl:tTj Pj+ kl®ro g} u|fxsju{sf] ;Gt'li6 tyf ;dLIff cjwLdf a}+ssf] a|f08nfO{ highly visible ljZjf;df e® kg{] tYonfO{ dgg ub{} a}+lsË k|0ffnLnfO{ agfO{ Brand Recall Value clejl[¢ ug]{ tk{m klg u|fxsd}qL agfpg]tk{m k"0f{¿kdf ;dk{0f ;lxt a}+ssf] a}+sn] pNn]Vo k|utL xfl;n u®]sf] 5 . a}+sn] Service Excellence ljefu sfo{®t ®x]sf] 5 . o; Branding and Visual Identity Guidelines tof/ ljefuåf®f a}+ssf ;]jfu|fxLx¿sf] u'gf;f]sf] ;do d} u®L ;f] sf] k|efjsf®L sfof{Gjogsf] yfngL u®]sf] lgjf®0f ug]{ tyf a}+ssf] ;]jfsf] lg®Gt® cg'udg tyf 5 . ;dLIff cjwLdf a}+s a|flG8Ësf] lx;fan] klg ;e]{ u®L ;]jfdf k|efjsf®Ltf Nofpg e®dUb'® k|of;x¿ No. 1 Banking Brand aGg ;kmn ePsf] 5 . o; u®]sf] 5 . ;]jfu|fxLx¿nfO{ ;bf ;xh ® ;®n ¿kdf ;Fu} 5f]6f] ;dodf g} cfd hgdfg;df æa}+s eg]s} Pg pTs[i6 a}+lsË ;]jf k|bfg ug{] a}+ssf] k|lta¢tfnfO{ cfO{ ;L PlzofÆ eGg] efjgf Nofpg] tkm{ pNn]Vo rl®tfy{ ug{ a}+sn] cGt®fli6«o :t®sf ljsl;t, pGgt k|utL xfl;n ug{ ;kmn ePsf] ljZjf; a}+sn] lnPsf] ® k|efjsf®L a}+lsË k|ljlwx¿sf] cg';®0f ub}{ u|fxs 5 . d}qL a}+lsË ;]jf k|bfg ul®®x]sf] 5 .
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!,#^% !,##% Go"gtd kF"hL kof{Kttf cg'kft lgodgsf/L ;+:yf g]kfn @Ü /fi6« a+}sn] tf]s] sf] cg'kft !! k|ltzt eGbf @=@$ k|ltztn] a9L 5 . ;l~rt d'gfkmf tyf hu]8f sf]if @)&#÷&$ @)&$÷&% g]kfn ®fi6« a+}sn] @)&$÷&% sf] nflu hf®L u®]sf] lgb]{zg adf]lhd a}+s tyf ljQLo ;+:yfn] klxnf] ;dLIff cjwLdf a+}ssf] s'n shf{ ^^=&$ k|ltztn] ljQLo ljj®0f tof® ubf{ j[l4 eO{ ?= !@)=$^ ca{ k'u]sf] 5 eg] lgIf]k &@=$& NFRS Compliant Opening tyf cl3Nnf] jif{sf] k|ltztn] j[l4 eO{ ?= !%!=@@ ca{ k'u]sf] 5 . ;f]xL Statement of Financial Position ljQLo ljj®0fdf adf]lhd ljleGg zLif{sx¿df cjwLdf ;du| jfl0fHo a+}lsË If]qsf] shf{ tyf lgIf]kdf NFRS ;dfof]hg u®L ;l~rt d'gfkmfdf ®sd hDdf u®]sf] df ;f] qmdzM !( k|ltzt / !* k|ltztn] j[l4 ePsf] 5 . ;fy}, a®fa®sf] ®sdnfO{ a+}ssf] jf;nftsf] cfsf/ ^%=&( k|ltztn] j[l4 eO{ ?= Statement of Changes in Equity dfkm{t ;l~rt d'gfkmf vftf vr{ !&)=($ ca{ k'u]sf] 5 . (Retained Earning) u®L lgodgsf®L sf]ifdf (Regulatory Reserve) hDdf ug'{ cf=j= @)&$÷&% df zfvf ;~hfn ›'t ultdf kg]{ k|fjwfg ®x]sf] 5 . ;f]xL adf]lhd ;l~rt d'gfkmfaf6 lj:tf® u®]sf] Pj+ Joj;fo lj:tf®df ePsf] j[l4n] lgodgsf®L sf]ifdf ;dfof]hg u®]sf] n] hu]8f sf]if $$ a}+ssf] ;~rfng vr{df ;f]lx cg'¿k j[l4 x'Fbf ;d]t k|ltztn] j[l4 eO{ ?= @=^( ca{ k'u]sf] 5 h'g cl3Nnf] a}+sn] cl3Nnf] jif{sf] t'ngfdf ;~rfng d'gfkmfdf % jif{ ?= !=*& ca{ ®x]sf] lyof] . ;fy} ;l~rt d'gfkmfdf k|ltztsf] j[l4 ® v'b d'gfkmfdf @ k|ltztsf] dfq sdL lgodgsf®L sf]ifsf] ;dfof]hg tyf af]g; z]o®sf] sf®0fn] eO{ qmdzM ?= !=(! ca{ tyf ?= !=#$ ca{ cfh{g %! k|ltztn] sdL cfO{ ?= ($=#& s®f]8 k'u]sf] 5 h'g ug{ ;kmn ePsf] 5 . ;dLIff cjwLdf a+}ssf] kF"hLdf cl3Nnf] jif{ ?= !=*$ ca{ ®x]sf] lyof] . k|ltkmn ® ;DklQdf k|ltkmn qmdzM !@=)( k|ltzt ® )=(& k|ltzt ®x]sf] 5, h'g cl3Nnf] jif{ qmdzM lgIf]k !^=*$ k|ltzt ® !=^$ k|ltzt ®x]sf] lyof] . ;dLIff ;dLIff cjwLdf a+}ssf] s'n lgIf]k ?= !%!=@@ ca{ jif{df u®]sf] Joj;fo j[l4 tyf nufgLn] cfufdL cf=j= /x]sf] 5, h'g ut cfly{s jif{sf] t'ngfdf &@ k|ltztsf] df a}+ssf] Joj;fo tyf d'gfkmf cfh{gdf pT;fxhgs j[l4 xf] . ;f]xL cjwLdf jfl0fHo a+}sx¿sf] cf};t j[l4 x'g] ljZjf; ul®Psf] 5 . cl3Nnf] jif{ a+}sn] hf®L j[l4b/ sl/a !* k|ltzt /x]sf] 5 . ;dLIff cjwLdf u®]sf] af]g; z]o®sf] sf®0fn] r'Qmf kF"hLdf ePsf] j[l4sf a+}sn] d'2tL lgIf]kdf ^# k|ltzt tyf jrt lgIf]kdf (# sf®0fn] ;dLIff cjwLdf a+}ssf] k|lt z]o® cfDbfgL k|ltzt j[l4 xfl;n u/]sf] 5 eg] a}+ssf] sn lgIf]kdf cl3Nnf] jif{ ?= @)=$ ®x]sf] df !( k|ltztn] x|f; eO{ ? eg] $^ k|ltztn] j[l4 xfl;n u/]sf] 5 . !^=^@ ®x]sf] 5 .
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 23 a+}sn] cjnDag u/]sf bL3{sfnLg /0fgLlt cg'¿k shf{ tyf shf{ gf]S;fgL Joj:yf cfly{s jif{ @)&$÷&% df a+}sn] rfn' tyf art ;dLIff cjwLdf a+}ssf] s'n shf{ /sd cl3Nnf] jif{sf] vftf tkm{sf] lgIf]k j[l4 ug]{ nIo cg'¿k art lgIf]kdf t'ngfdf ^& k|ltztn] j[l4 eO{ ?= !@)=$^ ca{ k'u]sf] pT;fxhgs j[l4 xfl;n ug{ ;kmn ePsf] 5 . ;f]xL 5 . ;f]xL cjwLdf jfl0fHo a+}sx¿sf] cf};t j[l4 !( /0fgLlt cg';f/ a+}sn] ;dLIff cjwLdf cfˆgf] art k|ltzt /x]sf] 5 . ;dLIff jif{sf] pQ/f4{ -t];|f] tyf rf}yf} vftfdf ;]jf tyf ;'ljwfx¿ kl/dfh{g ug{'sf ;fy} gofF q}df;_ af6 z'? ePsf]] nufgL of]Uo /sdsf] cefjn] of]hgfx¿ ;d]t NofPsf] lyof] h;sf] sf/0f a+}sn] ;du| a+}lsË If]qsf] shf{ lj:tf/ of]hgfdf g} c+s'z cl3Nnf] jif{sf] art vftfsf] lgIf]kdf (# k|ltztn] nfu]tf klg o; a+}sn] xfl;n u/]sf] ^& k|ltzt j[l4 j[l4 ug{ / %,(!,&^$ gofF art vftfx¿ vf]Ng a}+s a+}lsË If]qsf] cf};t eGbf dfly /x]sf] 5 . a+}sn] ] cfˆgf] ;kmn ePsf] 5 . cfufdL jif{x¿df ;d]t art lgIf]k shf{ /0fgLlt adf]lhd o; jif{ l/6]n a}+lsË shf{df ^%, / art vftf j[l4 ub}{ hfg] /0fgLltnfO{ lg/Gt/tf lbg] ;fgf tyf demf}nf shf{df (# k|ltzt tyf ljkGg ju{ a+}ssf] nIo 5 . ;dLIff jif{sf] cGTodf a+}ssf] s'n shf{df !@! k|ltztsf] j[l4 xfl;n u/]sf] 5 eg] skf]{/] 6 jrt vftf ;+Vof !),(%,##* /x]sf] 5 . a+}ssf] rNtL shf{df *=)* k|ltztn] j[l4 cfPsf] 5 . tyf art lgIf]kn] s'n lgIf]ksf] #(=*$ k|ltzt lx:;f cf]u6] sf] 5, h'g cl3Nnf] jif{ ##=&@ k|ltzt /x]sf] cfˆgf] bL3{sfnLg /0fgLlt cg'¿k a+}sn] l/6]n tyf lyof] . pTkfbgd"ns ;fgf tyf demf}nf shf{nfO{ yk ;/nLs[t agfpg'sf ;fy} u|fxssf] dfu klxrfg u/L gofF shf{ o; jif{sf] ;du| jfl0fHo a+}sx¿sf] s'n lgIf]k j[l4df of]hgfx¿ NofO{ u|fxssf] dfem klxnf] /f]hfO{sf] a+}s aGg] a+}sn] !& k|ltzt lx:;f xfl;n u/L jfl0fHo a+}sx¿sf] nIo lnPsf] 5 . ;f]xL /0fgLlt cg'¿k a+}sn] o; jif{ s'n lgIf]kdf ^=$& k|ltzt ahf/ lx:;f cf]u6\g ;kmn shf{ k|lqmofnfO{ ;xh agfpg'sf ;fy} shf{sf] bfo/f ePsf] 5, h'g cl3Nnf] jif{ $=!% k|ltzt -;dLIff km/flsnf] agfO{ sd hf]lvdo'Qm shf{df hf]8 lbO{ s'n cjwLdf jfl0fHo a+}sx¿df uflePsf cGo Ohfht l/6]n shf{df ^% k|ltztsf] j[l4 xfl;n u/]sf] 5 . k|fKt ;+:yfx¿sf] lgIf]knfO{ ;d]t ;f]xL cjwLsf] ;du| jfl0fHo a+}ssf] lgIf]kdf u0fgf ul/Psf] 5_ /x]sf] lyof] . ;dLIff cjwLdf a+}sn] ljkGg ju{df shf{ nufgLnfO{ ljz]if Wofgdf /fVb} cfiff9 d;fGt ;Dd ?= (=#@ ca{ g]kfn /fi6« a+}ssf] lgb]{zg cg';f/ cfiff9 d;fGt @)&$ ljkGg ju{ shf{ k|jfx ul/;s]sf] 5, h'g s'n shf{sf] ;Dddf s'n lgIf]kdf ;+:yfut lgIf]ksf] cg'kft a9Ldf &=&@ k|ltzt /x]sf] 5 . %) k|ltzt sfod /fVg' kg]{df a+}sn] ;kmntf k"j{s JolQmut tyf ;+:yfut lgIf]k cg'kft tf]s] sf] ;Ldf leq} a+}sn] ;dLIff cjwLdf ;du| a+}lsË If]qdf ePsf] shf{ /xg] ul/ lgDg adf]lhd sfod u/]sf] 5 M j[l4sf] !% k|ltzt lx:;f xfl;n u/L jif{sf] cGTodf jfl0fHo a+}sx¿sf] s'n shf{sf] %=(# ahf/ k|ltzt lgIf]ksf] k|sf/ k|ltzt lx:;f cf]u6\g ;kmn ePsf] 5, h'g cl3Nnf] jif{ $=%@ JolQmut lgIf]k ^$=%( k|ltzt /x]sf] lyof] . ;+:yfut lgIf]k #%=$! g]kfn /fi6« a+}sn] s[lif, phf{, / pTkfbgzLn If]qdf s'n lgIf]k !))=)) tf]s] sf] l;df qmdzM !), % / @% k|ltzt /x]sf] df o; a+}ssf] pQm If]qdf shf{ nufgL qmdzM !@=)#, %=)$, a+}sn] b]ze/ 5l/P/ /x]sf ;—;fgf lgIf]k ;+sngdf tyf #!=&% k|ltzt /x]sf] 5 . ;fy} ljkGg ju{ shf{ ljz]if hf]8 lbO{ lgIf]ksf] cfwf/ dha't agfO{ cfˆgf] tkm{sf] nufgL s'n nufgLsf] % k|ltzt x'g'kg]{ k|fjwfg lgIf]k a9fpg] tkm{ cfˆgf] Wofg s]lGb|t ul//x]sf] 5 / /x]sf] df o; a+}ssf] pQm shf{df (=!@ k|ltzt nufgL o;n] a+}ssf] sf]ifsf] nfutdf klg ;'wf/ cfpg] ck]Iff /x]sf] 5 . ul/Psf] 5 .
24 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% g]kfn ®fi6« a+}sn] tf]s]sf] a+}s shf{ o; a+}sn] nufgLof]Uo ®sdsf] plrt ;b'kof]u, nufgLdf shf{ l;df -k|ltztdf_ -k|ltztdf_ ljljwtf ckgfpg' tyf 36\bf] nufgLsf] k|ltkmndf 6]jf s[lif !) !@=)# lng] lx;fan] pRr ;t{stf cjnDag u®L cfˆgf] phf{ % %=)$ nufgLsf] bfo®f km®flsnf] u®fpb} uPsf] 5 . pTkfbgzLn @% #!=&% ;dLIff cjwLdf a+}sn] Do'r'cn km08 tyf z]o®df ? ljkGg ju{ shf{ % (=!@ &%=& s®f]8 nufgL u®]sf] 5 . kF"hL ahf®df ul®Psf] ;fy}, g]kfn ®fi6« a+}sn] ;do ;dodf tf]Sg] ljleGg nufgL d'Votof nfef+zsf] ¿kdf bLuf] k|ltkmn lbg] If]qx¿sf] shf{sf] nufgL l;df xfl;n ug{ o; a+}s Ifdtf ePsf sDkgLx¿df ®x]sf 5g\ ® a+}sn] ;dLIff k|lta4 ®x]sf] 5 . cjwLdf pQm nufgLx¿af6 ?= !=)& s®f]8 gub nfef+z k|fKt u®]sf] 5 . ;dLIff cjwLdf a+}ssf] s'n shf{ gf]S;fgL Joj:yf cl3Nnf] jif{sf] ? (* s®f]8af6 a9]® ? !=@* ca{ ®x]sf] Aofh cfDbfgL 5 . o; cfly{s jif{df ? #)=$* s®f]8 shf{ gf]S;fgL ;dLIff cjwLdf a+}ssf] Aofh cfDbfgL (! k|ltztn] Joj:yf vr{sf] ¿kdf n]lvPsf] 5 . s'n shf{ gf]S;fgL j[l4 eO{ ?= !#=$% ca{ k'u]sf] 5 . ;dLIff cjwLdf Joj:yfdf s'n lgis[o shf{sf] cg'kft !,%@% k|ltzt a+}ssf] shf{tkm{sf] Aofh cfDbfgL (@ k|ltztn] j[l4 ®x]sf] 5 . cl3Nnf] jif{ )=#^ k|ltzt ®x]sf] s'n v®fa eO{ ?= !@=^^ ca{ k'u]sf] 5 eg] shf{ jfx]s cGo shf{ ® s'n shf{sf] cg'kftdf o; jif{ pNn]vgLo ;'wf® nufgLtkm{sf] Aofh cfDbfgL *% k|ltztn] j[l4 eO{ ?= eO{ )=)^(& k|ltzt sfod ePsf] 5 . ** s®f]8 k'u]sf] 5 . a+}sn] cjnDag u®]sf] bL3{sfnLg ®0fgLlt cg'¿ksf] ;dLIff cjwLdf lgIf]k cefjsf sf®0f a+}ssf] shf{tkm{sf] nIo xfl;n ug{ sd hf]lvdo'Qm shf{ nufgLnfO{ jflif{s cf};t k|ltkmn #=%% laGb'n] j[l¢ eO{ !#=&^ k|fyldstfdf ®fv]sf] 5 . ;f]xL ®0fgLlt cg'¿k eljiodf Aofhb® sfod ®xg uof] . pTkGg x'g ;Sg] shf{ hf]lvdnfO{ dWogh® ub}{ a+}ssf] v®fa shf{ tyf shf{ gf]S;fgLnfO{ Go"gLs®0f ug]{ a+}sn] Go"g k|ltkmn ®x]sf] nufgLnfO{ pRr k|ltkmn p2]Zosf ;fy shf{ c;'nL tyf Joj:yfkg k|lqmofnfO{ k|fKt x'g] nufgLaf6 k|lt:yfkg ub}{ nufgLtkm{sf] klxnf] yk ;'b[9 tyf ;an agfPsf] 5 . q}dfl;sdf cf};t k|ltkmn #=(* k|ltzt ®x]sf] df jif{sf] clGtd q}df;df $=*$ k|ltzt sfod ug{ ;kmn ePsf] nufgL 5 . ;dLIff cjwLdf a+}ssf] s'n nufgL cl3Nnf] jif{sf] ;dLIff cjwLdf shf{ nufgLsf] If]qdf ;d]t Go"g t'ngfdf $@ k|ltztn] j[l¢ eO{ ? !$=$ ca{ k'u]sf] 5 . Aofhb® ®xg] skf]{®] 6 shf{nfO{ clws k|ltkmn cfpg] s'n nufgL dWo] 6]«h®L lan, ;®sf®L lan C0fkq tyf l®6]n tyf ;fgf÷demf}nf Joj;fo shf{n] lj:yflkt ub}{ cGo nufgLtkm{ qmdzM !% k|ltzt, ^* k|ltzt ® !& nu]sf] sf®0fn] a}+sn] sf]ifsf] nfutdf j[l4 xF'bf ;d]t k|ltzt nufgL ®x]sf] 5 . v'b Aofh cGt®df ;'wf® Nofpg a}+s ;kmn ®x]sf] lyof] . a}+ssf] nufgLsf] ut b'O{ cfly{s jif{x¿sf] t'ngfTds ljj®0f o; k|sf® ®x]sf] 5 M Aofh vr{ ;dLIff cjwLdf a+}ssf] Aofh vr{ !!$ k|ltztn] @)&#÷&$ @)&$÷&% (=&* j[l4 eO{ ?= (=## ca{ k'u]sf] 5 . ;dLIff cjwLdf a+}ssf] lgIf]ktkm{sf] Aofh vr{ !!! k|ltztn] j[l4 eO{ ^=^) ?= (=!% ca{ k'u]sf] 5 eg] C0fkqtkm{sf] Aofh vr{ @=!^ @=$^ #*! k|ltztn] j[l4 eO{ ?= !&=^$ s®f]8 k'u]sf] 5 h'g !=(( !=%# ;/sf/L ;'/If0fkq 6«]h/L lan cGo nufgL ;dLIff cjwLdf ? # ca{sf] C0fkq hf®L u®]sf] sf®0fn]
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 25 l;lh{t vr{ xf] . qm]l86 sf8{, a}+sf: of] ®] G; tyf ®]ld6\ofG; cflbaf6 cfh{g x'g] cfDbfgLdf ;dLIff jif{df a+}sn] pT;fxhgs j[l4 lgIf]kdf ePsf] pRr j[l4, d'4tL lgIf]ksf] Aofhb®df xfl;n u®]sf] 5 . cfPsf] j[l4, art tyf Go'g Aofh ®x]sf] lgIf]kx¿ pRr Aofh cfh{g ug]{ d'2tL lgIf]kdf ePsf] kl®jt{g tyf a+}sn] cfh{g ug]{ v'b d'gfkmfdf sldzg tyf cGo a+}ssf] Jofks shf{ nufgLsf sf®0f nufgL of]Uo ®sdsf] ;~rfng cfDbfgLsf] lx:;f a9fpg] ®0fgLlt cg'¿k cefj eO{ lgIf]ksf] dfudf ePsf] j[l4sf sf®0f a+}ssf] a+}sn] ;dLIff cjwLdf ljleGg gjLgtd ;]jf tyf ;'ljwf Aofh vr{ ;dLIff cjwLdf !!$ k|ltztn] j[l4 ®xg la:tf® ug{'sf ;fy} ljBdfg ;]jfdf klg ;do ;fk]If uof] . kmn:j¿k ;dLIff cjwLdf a+}ssf] lgIf]ktkm{sf] kl®dfh{g u®]sf] 5 . a+}sn] ;dLIff cjwLdf cfˆg} ®]ld6\ Aofhb®sf] jflif{s cf};t nfut @=!! laGb' j[l¢ eO{ ofG; ;]jf, Pg cfO{ ;L Plzof ®]ld6\ofG;, qm]l86 sf8{ &=*% k|ltzt sfod ®xg uof] . q}dfl;s ¿kdf x]bf{ tyf Point of Sale (POS) sf] z'?jft u®]sf] 5, h;n] klxnf] q}df;df &=($ k|ltztsf] laGb'df ®x]sf] lgIf]ksf] cfufdL jif{x¿df sldzg cfDbfgL j[l4 x'g] a+}ssf] nfut rf}yf] q}df;df &=*% k|ltztsf] laGb'df k'u]sf] ljZjf; ®x]sf] 5 . 5 . cGo ;~rfng cfDbfgL a+}sn] cjnDag u®]sf] bL3{sfnLg ®0fgLlt cg'¿k ;dLIff cjwLdf a+}ssf] cGo ;~rfng cfDbfgL @& a+}ssf] s'n lgIf]kdf rNtL tyf jrt vftfsf] cg'kftdf k|ltztn] j[l4 eO{ ?= @&=** s®f]8 k'u]sf] 5, h'g j[l4 ub}{ hfg] nIo cg'¿k a+}ssf] ljleGg cfsif{s cl3Nnf] jif{ ?= @!=(& s®f]8 ®x]sf] lyof] . a+}ssf] jrt lgIf]ksf of]hgfx¿ ;d]t u|fxs ;fd' NofPsf] cGo ;~rfng cfDbfgLdf j}b] lzs d'b|fsf] 6]«l8Ë tkm{sf] 5 . o;af6 cfufdL lbgx¿df a}+ssf] lgIf]ksf] nfutdf cfDbfgLsf] lx:: ff &) k|ltzt ®x]sf] 5 . qmlds ;'wf® cfO{ ;du| a+}ssf] sf]ifsf] nfut sd x'g] ljZjf; a}+sn] lnPsf] 5 . sd{rf/L vr{ v'b Aofh cfDbfgL ;dLIff cjwLdf a+}ssf] s'n sd{rf®L vr{ %& k|ltztn] j[l4 eO{ ?= !=&* ca{ k'u]sf] 5, h'g cl3Nnf] jif{ ?= ;dLIff cjwLdf Jofkf® Joj;fodf ePsf] j[l4 tyf !=!# cj{ ®x]sf] lyof] . a+}ssf] s'zn Joj:yfkgaf6 v'b Aofhb® cGt®nfO{ clwstd sfod ®fVg] k|of;n] a+}ssf] v'b Aofh ;dLIff cjwLdf a+}sn] vf]n] sf gofF !!@ zfvf Pj+ cfDbfgL cl3Nnf] jif{sf] t'ngfdf %$ k|ltztn] j[l4 Jofkf® Joj;fodf pNn]Vo ¿kdf j[l4 ub{} hfg] nIo eO{ ?= $=@! ca{ sfod ePsf] 5 . cg'¿k ljleGg ljefu tyf zfvfdf cfjZos ;Lk ePsf] sd{rf®Lsf] dfu tyf cefj kl®k"lt{ ug{sf cfufdL lbgx¿df pknAw sf]ifsf] cToflws ;b'kof]usf nflu a+}sn] ;dLIff cjwLdf ljut jif{sf] t'ngfdf yk nflu shf{ tyf lgIf]k cg'kftsf] plrt Joj:yfkg tyf sd{rf®L kbk"lt{ u®]sf] tyf a+}sn] lgoldt ¿kdf bIf v'b Aofhb® cGt®nfO{ ljz]if hf]8 lbg] ®0fgLlt a}+sn] sd{rf®Lsf] kbf]GGftL tyf jflif{s sfo{ ;Dkfbg Ifdtfsf] cjnDag u®]sf] 5 . d"NofÍg u®]sf] n] o; jif{ sd{rf®L vr{df j[l4 ePsf] v'b z'Ns tyf sldzg cfDbfgL xf] . cl3Nnf] jif{ s'n sd{rf®L ;+Vof !,&%% ®x]sf] df ;dLIff cjwLdf %#^ hgf sd{rf®L yk eO{ ;dLIff v'b z'Ns tyf sldzg cfDbfgLx¿ a+}ssf] u}x| sf]ifdf jif{df s'n sd{rf®L ;+Vof @,@(! k'u]sf] 5 . cfwfl®t k|d'v cfDbfgLsf ;|f]tx¿ x'g\ . o; jif{ a+}sn] sldzg tyf cGo ;~rfng cfDbfgL tkm{ ?= *^=(& a+}sn] sd{rf®Lx¿sf] Ifdtf clej[l4 tyf lgoldt s®f]8 cfh{g ug{ ;kmn ePsf] 5, h'g cl3Nnf] jif{sf] tflnddf laz]if ;hu ®xL, sd{rf®Lx¿sf] tflnddf t'ngfdf #@=#% k|ltztsf] j[l4 xf] . shf{, 8]la6 sf8{, ;dLIff cjwLdf ?= $=#! s®f]8 vr{ u®]sf] 5, h'g s'n
26 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% sd{rf®L vr{sf] -sd{rf®L af]g; ;lxt_ @=$ k|ltzt b'O{ jif{sf] nfut tyf cfDbfgLsf] cg'kft lgDg tflnsfdf x'g cfpF5 . g]kfn ®fi6« a+}ssf] lgodfg';f® a+}sn] ut k|:t't ul®Psf] 5 . cfly{s jif{sf] s'n sd{rf®L vr{sf] # k|ltzt sd{rf®L %*=$! tflnd tyf Ifdtf clej[l4df vr{ ug{' kg]{ k|fjwfg %!=)* cg'¿k a+}sn] o; jif{ u®]sf] pQm vr{, cl3Nnf] jif{sf] s'n sd{rf®L vr{sf] $=^^ k|ltzt x'g cfpF5 . sd{rf®L g} a+}ssf] ;a}eGbf d"Nojfg ;DklQ x'g\ eGg] dfGotfnfO{ cfTd;ft ub}{ a+}]ssf] bL3{sfnLg ®0fgLlt @)&#÷&$ @)&$÷&% cg'¿k a+}snfO{ yk ;an ® ;Ifd agfpg] p2]Zosf ;fy a+}snfO{ cfjZos yk hgzlQm tyf sd{rf®Lsf] Ifdtf ;dLIff cjwLdf v'n]sf yk !!@ zfvf tyf cGo tyf ;Lk clej[l4sf nflu ul®Psf] vr{nfO{ a}+sn] ;~rfng vr{df cfPsf] j[l4n] nfut tyf cfDbfgLsf] nufgLsf] ¿kdf lnPsf] 5 ® cfpFbf lbgx¿df o;sf] cg'kftdf j[l¢ ePsf] xf] . k|ltkmn Joj;fo ® d'gfkmf j[l4sf] ¿kdf k|fKt x'g] a}+sn] ljZjf; lnPsf] 5 . cfos/ tyf ;|f]tdf s/s§L tkm{ a}+sn] u/]sf] e'QmfgL x|f; tyf ckn]vg a}+sn] b]zsf] ®fhZj ;+sngdf of]ubfg :j¿k ;dLIff ;dLIff cjwLdf a+}ssf] ] x|f; tyf ckn]vg vr{ !) cjwLdf ;|f]tdf s® s§L tkm{ ? (!=*^ s®f]8 tyf k|ltztn] sdL eO{ ? !)=!* s®f]8 k'u]sf] 5, h'g cfos® tkm{ ? $* s®f]8 u®L s'n ? !#(=*^ s®f]8 cl3Nnf] jif{ ? !@=)^ s®f]8 ®x]sf] lyof] . o; jif{ l:y® e'QmfgL u®]sf] 5 . ;DklQdf x|f;s§L 36\bf] x|f; k|0ffnLaf6 ;db® k|0ffnLdf uPsf]n] x|f; tyf ckn]vg vr{ sdL ePsf] xf] . gfkmf÷gf]S;fg af“8kmf“6 ljj/0f a+}sn] o; cfly{s jif{df ? !=## ca{ v'b d'gfkmf cfh{g cGo ;~rfng vr{ u®]sf] 5 ® o; d'gfkmfsf] afF8kmfF8 ljj®0f lgDg cg';f® ;dLIff cjwLdf a+}ssf] ] cGo ;~rfng vr{ !!# k|ltztn] ®x]sf] 5 . j[l4 eO{ ? !=@$ ca{ k'u]sf] 5, h'g cl3Nnf] jif{ ? %*=)% s®f]8 ®x]sf] lyof] . o; jif{ a+}ssf] sd{rf®Ldf ? bz nfvdf ePsf] j[l4, yk ePsf gofF !!@ zfvf, Joj;fodf ljj®0f o; jif{ ut jif{ j[l4 xfl;n ug]{ nIo cg'¿k Joj;fo k|j{4gsf nflu ;l~rt d'gfkmf 1,844.54 1,720.65 ul®Psf] sfo{x¿ tyf cGo ljleGg sf®0fx¿n] ubf{ s'n o; jif{sf] v'b gfkmf 1334.86 1,365.42 ;~rfng vr{ j[l4 ePsf] xf] . k"FhLut hu]8f sf]ifaf6 tTsfnsf nflu pQm vr{ pRr b]lvP tfklg a+}sn] u®]sf] ®sdfGt® - - o; nufgLn] cfufdL lbgdf a+}ssf] Joj;fo j[l4df 6]jf nufgL ;dfof]hg sf]ifaf6 lkmtf{ - 1.12 k'¥ofpg] tyf sfo{ljlw ;fdfGoLs®0f tyf ;xhLs®0f eO{ s'n nfut 36\g uO{ a+}ssf] ljQLo glthfdf ;sf®fTds z]o® lk|ldodaf6 ®sdfGt® - 413.97 c;® kg]{ ck]Iff a+}sn] u®]sf] 5 . hDdf 3,179.40 3,501.16 afF8kmfF8 M nfut tyf cfDbfgLsf] cg'kft ;fwf®0f hu]8f sf]if 266.97 294.69 ;dLIff cjwLdf a+}ssf] nfut tyf cfDbfgLsf] cg'kft ;6xL 36a9 sf]if 3.69 0.73 &=## laGb'n] j[l¢ eO{ %*=$! k|ltzt k'u]sf] 5, h'g PgcfO{;L Plzof aG8 @)&& 71.43 71.43 cl3Nnf] jif{ %!=)* k|ltzt ®x]sf] lyof] . a+}ssf] ljut lkmtf{ hu]8f sf]if
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 27 ljj®0f o; jif{ ut jif{ ljZj cy{tGqdf sRrf t]ndf b]lvPsf] d'Noj[l4sf] :yug s® hu]8f sf]if - 10.79 6«]G8 ® cd]l®sL 8n® yk dha't aGb} uPsf] cj:yfn] nufgL ;dfof]hg sf]if 15.77 0.14 g]kfnL cy{tGqdf d'Noj[l4sf] rfk a9\g] k|f®lDes ;+s]t b]lvG5 . ;fdflhs pQ®bfloTj sf]if 13.35 14.73 lgodgsf®L sf]if 455.58 - ->f]tM jN8{ a}+s ® cfOPdPkmsf] ljZn]if0f Pj+ 8f6fdf gub nfef+z e'QmfgL 70.45 63.20 cfwfl®t_ af]g; z]o® lat®0f 1,338.52 1,200.88 @= b]zsf] cfly{s cj:yf ;l~rt d'gfkmf 943.65 1,844.44 -s_ s'n u|fx:Yo pTkfbg tyf d'b|f:kmLlt a+}sn] o; jif{sf] v'b gfkmfsf] @) k|ltzt cyf{t ? @^=& s®f]8 ;fwf®0f hu]8f sf]ifdf tyf ;6xL 36a9 g]kfn ®fi6« a}+ssf] k|f®lDes cg'dfg cg';f® cfly{s sf]if, Pg cfO{ ;L Plzof aG8 @)&& lkmtf{ hu]8f sf]if, jif{ @)&#÷&$ otf g]kfnsf] cfly{s j[l4n] no ;fdflhs pQ®bfloTj sf]if, nufgL ;dfof]hg sf]if tyf ;dft]sf] b]lvG5 . cfly{s jif{ @)&#÷&$ df lgodgsf®L sf]ifdf qmdzM )=#& s®f]8, &=!$ s®f]8, cfly{s j[l4b® &=$ k|ltzt ®x]sf] df cfly{s jif{ !=#$ s®f]8, !=%* s®f]8 ® $%=%^ s®f]8 af8FkmfF8 @)&$÷&% df To:tf] j[l4b® %=( k|ltzt ®xg] u®]sf] 5 . cg'dfg 5 . cfly{s jif{sf] z''?df t®fO{df cfPsf] af9Lsf sf®0f s[lif If]qsf] j[l4b® @=* k|ltzt Gf]kfn ®fi6« a}+ssf] lgb]{zg ^=!^ adf]lhd v'b gfkmfsf] ®x]tfklg pBf]u If]qsf] j[l4b® *=* k|ltzt ® ;]jf ! k|ltzt ®sd ;fdflhs pQ®bfloTj sf]ifdf hDdf If]qsf] j[l4b® ^=^ k|ltzt ePaf6 cfly{s jif{ ug'{ kg]{ Joj:yf cg'¿k, a}sn] ? !=#$ s®f]8 pQm @)&$÷&% df pT;fxhgs cfly{s j[l4 xfl;n sf]ifdf ®sdfGt® u®]sf] 5 . pQm sf]ifaf6 a+}sn] rfn' ePsf] xf] . cfly{s j[l4df cfPsf] ;''wf®;Fu} g]kfnL cfly{s jif{df ®fi6« a+}sn] tf]s] adf]lhd ljleGg cy{tGqsf] cfsf® ? #) va{ & ca{ k''u]sf] 5 . ;fdflhs pQ®bfloTj sfo{df vr{ u®L cfˆgf] ;fdflhs pQ®bfloTjsf sfo{x¿ cufl8 a9fpg] of]hgf 5 . ljut b''O{ jif{otf g]kfnsf] d'b|f:kmLlt lgolGqt ®x]sf] 5 . cfly{s jif{ @)&#÷&$ df $=% k|ltzt dflysf ;Dk'0f{ ®sdfGt® tyf afF8kmfF8 kl5 a+}ssf] ®x]sf] cf};t pkef]Qmf d'b|f:kmLlt b® cfly{s jif{ ;l~rt d'gfkmf ? ($=#* s®f]8 ®x]sf] 5 . @)&$÷&% sf] P3f® dlxgfdf $=! k|ltztdf em®]sf] 5 . -v_ /fli6«o tyf cGt/f{li6«o kl/l:yltaf6 sf/f]af/nfO{ k/]sf] c;/ ->f]tM g]kfn ®fi6« a}+såf®f hf®L ul®Psf] cfly{s jif{ != ljZj cy{tGq @)&$÷&% sf] df}lb|s gLltdf cfwfl®t_ ljZj cy{tGq @)!& df #=! k|ltztn] j[l4 ePsf]df -v_ ljQLo If]qsf] cj:yf sRrf t]nsf] d"No @)!& df k|lt Aof®]n %!=*# ;dLIff cjwLdf lghL If]qtkm{ k|jfx x'g] shf{sf] cd]l®sL 8n® af6 a9]® @)!* df ^*=(& cd]l®sL k|If]lkt jflif{s j[l4b® @) k|ltzt ®x]sf] df @)&% 8n® k'u]sf] ePtf klg dfON8 d'b|fl:kmtLsf sf®0f @)!* h]7;Dd pQm shf{sf] jflif{s ljGb''ut j[l4b® @! df ;d]t ;f]xL b®n] ljZj cy{tGq j[l4 x'g] cg'dfg ljZj k|ltzt ®x]sf] 5 . o; cjwLdf a}+s tyf ljQLo a}+sn] u®]sf] 5 . ljZj cy{tGqdf ;g\ @)!^ df sl®a ;+:yfx¿sf] lgIf]k !&=^ k|ltztn] a9]sf] ] 5 . @ k|ltztsf] d'b|f:kmLlt b® ®x]sf] df ;g\ @)!& df ;f] b® cfly{s jif{ @)&$÷&% sf] df}lb|s gLltdf Joj:yf #=$@ k|ltztdf k'Uof] . To:t}, ljZj ahf®df @)!& df eP adf]lhd @)&$ sflQsb]lv kl®dflh{t Aofhb® k|lt cf}+; !,#!%=$@ cd]l®sL 8n® ®x]sf] ;'gsf] d"No sl®8f]® nfu' ul®Psf] 5 . kl®dflh{t Aofhb® @)!* df 36]® !,@@@=*^ cd]l®sL 8n® k'u]sf] 5 . sl®8f]®sf] tNnf] ;Ldf # k|ltzt ® dflyNnf] ;Ldf
28 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% & k|ltzt tf]sL o; a}+sn] kl®dflh{t Aofhb® ;dLIff jif{df a+}sn] hf]zLk'®, rGb|lgufxk'®, l;Gw'nL, sl®8f]® ;+rfngdf NofPsf] 5 . @)&% h]7df (!– kxndfgk'®, em'd®L, s]®fjf®L, w'nfjf®L, sfFs8leQf, lbg] 6«]h®L ljnsf] efl®t cf};t Aofhb® $=#* lemnlemn], t®x®f, ®dfO{nf], g®xf, ltgsf}l®of, nf]xf®k§L, k|ltzt ® jfl0fHo a}+sx¿aLrsf] efl®t cf};t slanf;L, xl®k"jf{, a+s'nahf®, n+u8L, ;fD;L, Efujfgk'®, cGt®–a}+sb® $=!* k|ltzt ®x]sf 5g\ . enjf®L, cfFa'v}®] gL, wflbªa];L, 8'd|], uf]®vf, a];L;x®, cd®fk'®L, z+s®k'®, sf]l6xjf, a'4rf]s, uf]kLu+h, b'DsLaf;, ->f]tM g]kfn ®fi6« a}+såf®f hf®L ul®Psf] cfly{s jif{ c¿0fvf]nf, v}®xgL, d'lu{of, hLtk'® g+ $, O{dlnof, @)&%÷&^ sf] df}lb|s gLltdf cfwfl®t_ dlgu|fd $ g+, e'®LufFpm, uf]7f6f®, dgd}h", l;tfkfOnf, -u_ k|ltj]bg tof® ePsf] ldlt;Dd rfn' jif{sf] pknlAw 6f]vf, e};] kf6L, eLdkm]bL, ynL, b'jfsf]6, afnsf]6, k'®fgf] ® eljiodf ug'{ kg]{ s'®fsf] ;DaGwdf ;~rfns l7dL, ;t+'un, w'lnv]n, kfFrvfn, dgx®L, ks8L, jf®L ;ldltsf] wf®0ff, j]gL, lbkfon, u}8fsf] 6, 8«fO{e® 6f]n, gf} 8fF8f, uLtfgu®, vfgLvf]nf, uh'®L, j]bsf] 6, 88]Nw'®f, ®fd dlGb®, a'6jn, ldlt @)&% cfiff9 d;fGtkl5 a}+ssf] lxtnfO{ lqe'jg rf]s, ®fhdfu{ rf}®fxf, k'g{jf;, dxfb]ja] ;L, wfs]{, tflTjs c;® kg]{ s'g} klg 36gf ®x]sf] 5}g . j]qfjtL, vf8Lrf}®, lqz'nL, k®f;L, tf}lnxjf, n'lDagL, na"gL, tD3f;, demujf, emfkf ahf®, s]rgf sjn, rfn' cfly{s jif{sf] ! q}df;sf] cj:yf cl3Nnf] zlgZr®], uN5L, ;'gjn, afudtL, j®yf, rGb|f}tf, ;'?Ëf, jif{sf] ;f]xL cjwL;Fu t'ngf ubf{ lgDg cg'¿k rf®kfg] lzzxlgof, uf}®Lu+h ahf®, lj®f6gu® d]g®f] 8, ®x]sf] 5 . j}s'G7] , ljZjf, l;d®f, ejfgLk'®, lkk|xjf, ldngrf]s, ? ca{df ;Demgfrf]s, h+u®jf, lb+Unf, ;ux®f, lt?x6, s[lif, 8lNnahf®, dxfb]jf, rqm3§f, hu®gfyk'®, a]njf®L, c;f]h c;f]h j[l¢ alnof, ®fhlj®fh, uf]nahf® ® n]6fªdf zfvf lj:tf® zLif{s d;fGt d;fGt -k|ltztdf_ u®]sf] xf] . @)&% @)&$ s'n lgIf]k 168.16 103.65 62.24 a}+sn] rfn' cfly{s jif{df yk ** j6f gofF zfvf lj:tf® s'n shf{ 139.26 86.74 60.55 ug]{ ® sl®j ^( P6LPd yk ug]{ nIo ®fv]sf] 5 . o;®L ;fk6 la:tfl®t zfvf ;~hfnn] b]zsf] ;'ud If]qdf dfq geO{ b'u{d If]qdf ;d]t a+}lsË ;'ljwfsf] kxF'r k'Ug] ® g]kfn v'b gfkmf 0.75 0.28 170.09 ;®sf®n] cjnDag u®]sf] ljQLo ;dfj]zLtfdf ;d]t 6]jf k|lt z]o® 36.78 13.88 164.99 k'Ug] a+}ssf] 7x® 5 . cfDbfgL @= ;]jf lj:tf® a+}sn] rfn' jif{ klg Jofkf® Joj;fodf nlIft j[l4 xfl;n ug]{ ck]Iff u®]sf] 5 . a}+sn] u|fxssf] rfxgf tyf dfu adf]lhd u|fxsju{ ;dIf gjLgtd, kl®dflh{t, e®kbf]{ tyf u'0f:t®Lo ;]jf != zfvf lj:tf® k|bfg ub}{ cfO®x]sf] 5 . o;sf] lgldQ k|ljlwdf eO®x]sf] ljsf;, u|fxsju{sf] cfjZostf, Jofkf® Joj;fodf a+}sn] cfˆgf] bL3{sfnLg ®0fgLlt cg'¿k, zfvf ;~hfndf kl®jt{g cg'¿k l;h{gf ePsf cfjZostf cflb Jofks j[l4 ub}{ n}hfg] ®0fgLlt cg'¿k ;dLIff cjwLdf kIfx¿sf] d"NofÍg u®L cfˆgf] hgzlQmnfO{ ;Ifd agfp+b} a+}sn] !!@ gofF zfvf lj:tf® u®]sf] 5 . a+}ssf] sfo{ If]q u|fxsju{nfO{ ;do ;fk]If ;]jf k|bfg ug{sf] lgldQ a}+sn] tyf ;~hfn la:tf® tyf Joj:yfkgsf nflu cfjZos cg';Gwfg tyf ljsf;sf] lg®Gt®tfnfO{ ;+:yfsf] Ps plrt lbzflgb]{z tyf j}1flgs k|0ffnL cjnDag ljlzi6 kIfsf] ¿kdf u|x0f u®]sf] 5 . u|fxs ;]jfdf ;'wf® ug{sf nflu lj:tf® tyf Joj:yfkg gLlt (Footprint Nofpgsf] lgldQ 5'§} ;le{; PlS;n]G; ljefusf] u7g nfu' u®L Expansion and Management Policy 2017) u®L k|efjsf®L cg'udg ub}{ cfPsf] 5 . ;dLIff cjwLdf ;f]xL cg'¿k sfo{x¿ ul®®x]sf] 5 .
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 29 a}+sn] Go" lk|ldod ;d'GgtL art (New Premium a+}sn] cfˆgf] ;Dk"0f{ a+}lsË sfo{x¿nfO{ Automation Samunnati Bachat Khata) vftf NofO{ artstf{x¿nfO{ ug]{ ® sfuh ®lxt sfof{no jftfj®0f agfpg] ;f]r pRr k|ltkmn lbPsf] 5 . ljZjJofkL a+}lsË (Universal lnPsf] 5 . a}+s cfˆgf] ;'rgf >f]t ® tYof+s k|0ffnLsf] Banking) cjwf®0ff cg'¿k a+}sn] kF"hL ahf® tyf ;'®Iffk|lt ;b}j ;+j]bgzLn 5 . a}+sn] ;"rgf k|ljlw nufgL a+}lsË ;DaGwL sfo{ ug{sf nflu a+}ssf] k"0f{ gLlt (IT Policy) nfu' u®]sf] 5, h;n] a}+ssf] Data :jfldTj ePsf] Pg cfO{ ;L Plzof Soflk6n lnld6]8sf] Centre Operation, Hardware, Network Security ;~rfng u®L cfˆgf] u|fxsx¿nfO{ k|bfg ug]{ ;]jf cem tyf Computer System ;DaGwL ljifox¿nfO{ a}+ssf] km®flsnf] kf®]sf] 5 . ;fy} a+}sn] ;dLIff jif{df qm]l86 Internal Audit sf] lgoldt n]vfk®LIf0fsf] cwLgdf sf8{, POS d]lzg tyf KIOSK h:tf ;]jfx¿sf] klg ®fVb5 . ;fy} a+}sn] cfˆgf] Information System la:tf® u®]sf] 5 . To;}u®L ljkGg ju{df a}+lsË ;'ljwf Audit lgoldt ¿kdf u®fO{ cfˆgf] ;"rgf Joj:yfkg lbg] x]t'n] ;dLIff jif{df a+}sn] cfˆgf] k'0f{ :jfldTjdf Pg tyf ;'®IffnfO{ yk dha't agfPsf] 5 . cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf ln= :yfkgf u®L a}+ssf] ;'rgf k|ljlwnfO{ ;do ;fk]If Pj+ cTofw'lgs ldlt @)&$ ÷)(÷)% b]lv k"0f{ ;~rfngdf NofPsf] agfpFb} n}hfg] qmddf ;~rfngdf ®x]sf] 5 . 7.0.10 Version sf] Finacle Core Banking Software nfO{ 7.0.25 #= gofF of]hgf Version df upgrade u®L ;~rfngdf NofO{ ;lsPsf] 5 . ;fy}, pQm upgraded version nfO{ further a+}lsË If]qsf] yk ;xh kxF'h k'¥ofpg] nIosf ;fy upgrade u®L 10.0.18 Version df Finacle Core a+}sn] b]zsf ljleGg If]qx¿df zfvf Pj+ PS;6]G;g Banking Software nfO{ :t®f] Ggltsf] sfo{ b|'t:t®df sfp06® vf]Ng] of]hgf agfPsf] 5 . rfn' cfly{s jif{df e}®xsf] ] -of] k|ltjb]g tof/ ubf{ ;Dddf Finacle Core a}+ssf] ** j6f yk zfvf ul® #!( zfvf tyf ## Banking Software gofF Version 10.0.18 df upgrade j6f PS;6]G;g sfp06® yk ul® $& k'¥ofpg] ® sl®a ePsf]_ hfgsf®L u®fpFb5' . ^( j6f P6LPd vf]ln @*( k'¥ofpg] nIo ®x]sf] 5 . ;fy} zfvf lj:tf® tyf PS;6]G;g sfp06® vf]Ng ;Dej a+}sn] Disaster Recovery Plan ® Policy agfO{ nfu' gePsf b'u{d If]qx¿df cfly{s ¿kdf kxF'r a9fpgsf u®]sf] 5 . a+}sn] cfˆgf] sfo{;DkfbgnfO{ k|efjsf®L nflu zfvf ®lxt ;]jf pknAw ug]{ ;f]r ®fv]sf] 5 . ¿kdf ;DkGg ug{ gjLgtd k|ljlwx¿sf] k|of]u ;Fu} b}jL a+}ssf] ;Dk"0f{ zfvfx¿df P6LPd ;]jf pknAw u®fpg] k|sf]k tyf cGo ljleGg sf®0fjz pTkGg x'g ;Sg] of]hgf ®x]sf] 5 . hf]lvdx¿nfO{ dWogh® ub}{ pQm hf]lvdo'Qm ;dodf klg a+}ssf] sfo{nfO{ xfgL gf]S;fgL ®lxt jftfj®0f sfod ug]{, ;fy} cfpFbf lbgdf ;d]t o:t} ;do ;fk]If tyf cfw'lgs a+}ssf] sfo{x¿ ;'rf? ug{ tyf k|ljlw ;DaGwL hf]lvd k|ljlw pGd'v ;]jf dfkm{t u|fxsju{sf] a+}lsË ;]jf Go"gLs®0f ug{ of] gLlt nfu' u®]sf] xf] . o;} gLlt cGt{ut ;'ljwfsf] cjwf®0ffnfO{ gofF cfofd lbg] k|of; ug]{5f+} . ;dLIff cjwLdf a+}sn] Disaster Recovery sf] ;kmn k®LIf0f ul®;s]sf] 5 . ;fy} a+}ssf] $= k|ljlw ljsf; tyf ;"rgf Joj:yfkg k|ljlw Disaster Recovery Site nfO{ pkTosf aflx® e}®xjfdf ®flvPsf]] 5 . a}+sn] ljutsf jif{x¿df h:t} gljgtd k|ljlw cfTd;ft ljleGg lsl;dsf laklQsf sf®0f b}lgs a}lsË ub}{ o; k|ljlwsf] o'udf cfkm'nfO{ cu|0fL e"ldsfdf lqmofsnfkdf kfg]{ c;®sf] ;fdgf ug]{ ® cfwf®e"t ®fVg] k|oTg u®]sf] 5 . a}+sn] cfˆgf ;a} zfvfx¿df a}lsË ;]jfnfO{ k'g:yf{kgf ug{ k|lqmof, lalw, k|0ffnLsf] ® sf] k|of]uåf®f df Optical Fiber Wireless Real Time nflu æJoj;fo lg®Gt®tf of]hgf gLltÆ lx;fa lstfa ®fVg] Joj:yf ldnfPsf] 5, h;n] (Business Data agfO{ nfu' u®]sf] 5 . h:tf ;d:ofx¿nfO{ x6fO{ Continuity Planning Policy) Redundancy, Data Error ljkQLsf sf®0f u|fxsnfO{ Go"gtd ;]jfaf6 al~rt x'g rflxPsf] a]nfdf ;lhn} ;"rgf pknAw u®fpFb5 . gk®f];\ eGg] x]t'n] of] gLltnfO{ nfu' ul®Psf] xf] .
30 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% %= dfgj ;+zfwg Finance Corporation, Asian Development Bank, Federation of Nepalese Chambers of Commerce a}+sn] cfˆgf sd{rf®Lx¿nfO{ ;b}j cfˆgf] dxTjk"0f{ and Industry h:tf ;+:yfx¿;Fusf] ;'dw'® ;DaGwnfO{ ;Dkltsf] ¿kdf lnPsf] 5 . a}+ssf] bL3{sfnLg ®0fgLlt lg®Gt®tf lbPsf] 5 . cg'¿k a9\bf] Jofkf® tyf Jojl:yt zfvf lj:tf® gLltsf sf®0fx¿n] ubf{ of] jif{ klg a}+sdf sd{rf®Lx¿sf] -ª_ ;~rfns ;ldltdf ePsf] x]®km]® ® ;f] sf] sf®0f ;+Vofdf j[l¢ ePsf] 5 . abln+bf] kl®j]z, ultzLn ;dLIff jif{df a+}ssf] ;~rfns ;ldltdf ePsf] cfly{s jftfj®0fdf cfˆgf sd{rf®Lx¿nfO{ ;do x]®km] ® o; k|sf® ®x]sf] 5 . ;fk]If, bIf ® ;Lko'Qm agfpg tyf sd{rf®Lx¿sf] Ifdtf clej[l4sf ;fy;fy} k|f]T;fxg ug{sf nflu a}+sn] ;do >L u0f]z dfg >]i7 ldlt @)&$÷)%÷@( df ;dodf ljleGg cfGtl®s tyf jfx\o tflndx¿ pknAw a;]sf] ;~rfns ;ldltsf] #@! cf}+ a}7saf6 u®fp+b} cfPsf] 5 . :jtGq ;~rfnsdf lgo'Qm x'g'ePsf] . ;dLIff cjwLdf !@% j6f jfX\o tyf !@( j6f ldlt @)&$÷)%÷#) df a;]sf] ;~rfns ;ldltsf] cfGtl®s tflndx¿df a+}ssf] ;a} sd{rf®Lx¿ ;xefuL #@@ cf}+ a}7sdf a}+ssf] @)&$÷)%÷#) df eO{ pgLx¿sf]] Ifdtf clej[l4 tyf ;Lk ljsf;df ;DkGg @) cf}+ jflif{s ;fwf®0f ;efaf6 lgjf{lrt d2t k'u]sf] 5 . a+}sn] sd{rf®Lsf] ;Lk tyf Ifdtfsf] x'g'ePsf] ;+:yfks ;d'xsf] z]o®wgLx¿sf] tk{maf6 clej[l4 ug{sf nflu a+}snfO{ 1fg xfl;n ug]{ ynf]sf k|ltlgwLTj ug'{x'g] ;~rfns # hgf, ;j{;fwf®0f ¿kdf ljsl;t ug{ ® sd{rf®Ldf 1fg xfl;n ug]{ ;+:sf® z]o®wgLx¿sf] tk{maf6 k|ltlgwLTj ug'{x'g] ;~rfns a;fNg ljleGg sfo{x¿ u®]sf] 5 . # hgf ® ldlt @)&$÷)%÷@( df a;]sf] ;~rfns ;ldltsf] #@! cf}+ a}7saf6 lgo'Qm dfgj ;+zfwgsf] ljsf;n] b}lgs sfo{df ;xof]u ug]{ dfq x'g'ePsf] :jtGq ;~rfns u®L b]xfo adf]lhdsf] geO{ a}+sdf gofF ;f]r, gofF k|ljlwx¿ leœofpg d2t k'Ug] s'n & ;b:o ;~rfns ;ldlt ®x]sf] . s'®fdf ;~rfns ;ldlt ljZj:t 5 . cfufdL jif{x¿df ;d]t sd{rf®Lx¿sf] 1fg tyf Ifdtf j[l4sf nflu cWoIf >L hubLz k|;fb cu|jfn cfGtl®s tyf jfx\o tflndx¿ lg®Gt® ¿kdf ;~rfng ;~rfns >L t'n;L®fd cu|jfn ul®g] 5 . a}+ssf s'n sd{rf®Lx¿sf] ;+Vof cfly{s jif{ @)&% cfiff9 d;fGt ;Dddf @@(! k'u]sf] 5 . a+}sdf ;~rfns >L ®fdrGb| ;+3O{ sfo{®t sd{rf®Lx¿df %(=#@ k|ltzt k'?if ® $)=^* k|ltzt dlxnf ®x]sf 5g\ . ;~rfns >L ®fh]Gb| k|;fb cof{n -3_ sDkgLsf] cf}Bf]lus jf Jofj;flos ;DaGw ;~rfns >L lagf]b s'df® Kofs'®]n a}+sn] cfˆgf] Jofj;flos bfo®fnfO{ km®flsnf] kfb}{ ;~rfns >L cflbTo s'df® cu|jfn hfgsf] nflu a}+ssf] k|ult;Fu ;®f]sf® ®fVg] ;+3 ;+:yf -k|ltlgwLMPlzog l8l:6«Ao"6;{ k|f=ln=_ tyf cf}Bf] lus Jofj;flos k|lti7fgx¿;Fu ;'dw'® ;DjGw :jtGq ;~rfns >L u0f]z dfg >]i7 :yflkt u®L ;f] ;DaGwnfO{ clej[l4 ub}{ nu]sf] ® ;f] qmdnfO{ eljiodf klg lg®Gt®tf lbg] of]hgf ®fv]sf] 5 . o;} ldlt @)&$÷)%÷#) df ;DkGg ;~rfns ;ldltsf] qmddf o; a}+s Nepal India Chamber of Commerce, #@@ cf}+ a}7sn] >L t'n;L®fd cu|jfnHo"nfO{ Forum of Nepalese Bankers, Foreign Exchange gjul7t ;~rfns ;ldltsf] cWoIf kbdf rog and Money Dealers Association, Nepal Bankers' Association, Banking Promotion Committee, u®]sf] . Nepal Foreign Trade Association, Nepal Institute of Company Secretaries, International Chamber >L Plzog l8l:6«Ao"6;{ k|f= ln= sf tkm{af6 of Commerce Nepal, World Bank, International k|ltlgwL >L cflbTo s'df® cu|jfnHo"sf]
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 31 cg'kl:yltdf j}slNks ;~rfnssf ¿kdf >L ;~rfns >L ®fh]Gb| k|;fb #$ #,%),))) lqnf]s rGb cu|jfnHo"nfO{ dgf]gog ug]{ kq k|fKt cof{n eO{ ;f] cg'¿k ldlt @)&$÷)&÷)& sf] ;~rfns ;~rfns >L lagf]b s'df® $) $,!$,))) ;ldltsf] #@^cf}+ a}7sn] hfgsf®L k|fKt u®]sf] Kofs'®]n ;fy} ldlt @)&$÷)*÷!$ sf] ;~rfns ;ldltsf] ;~rfns >L cflbTo s'df® * *),))) ##! cf} a}7saf6 j}slNks ;~rfnssf] ¿kdf cu|jfn dgf]lgt x'g' eO{ k'gM pQm sDkgLaf6 k|fKt kqfg';f® :jtGq ;~rfns >L u0f]z #* $,!$,))) pQm sDkgLsf] k|ltlgwLsf] ¿kdf >L lqnf]s rGb dfg >]i7 cu|jfnHo" ldlt @)&$÷)(÷)( sf] ;~rfns ;ldltsf] ##$ cf}+ a}7saf6 afFsL sfo{sfnsf] Joj:yfkg txsf] sd{rf®LnfO{ ;~rfns ;ldlt jf nflu ;~rfns lgo'Qm x'g'ePsf] . tTf\kZrft ;~rfns ;ldlt txsf] a}7sdf pkl:ylt jfkt s'g} ;~rfns ;ldltsf] ;+®rgf b]xfo adf]lhd ®x]sf] M lsl;dsf] eQf lbg] lgod ®x]sf] 5}g . cWoIf >L t'n;L®fd cu|jfn -r_ sf®f]af®nfO{ c;® kfg]{ d'Vo s'®fx¿ ;~rfns >L hubLz k|;fb cu|jfn b]zsf] ;du| cfly{s l:ylt, t®ntf Pj+ l;ldt ;~rfns >L lqnf]s rGb cu|jfn nufgLsf cj;®x¿, Aofhb® cGt®sf] Joj:yfkg -k|ltlgwLMPlzog l8l:6«Ao"6;{ k|f=ln=_ rfn' jif{df klg r'gf}tLsf ¿kdf ®xg] 5g\ . ;fy}, ;~rfns >L ®fdrGb| ;+3O{ a9\bf] k|lt:kwf{ Pj+ bIf hgzlQmsf] cefjn] yk r'gf}tLx¿ ylkPsf 5g\ . ;~rfns >L ®fh]Gb| k|;fb cof{n ;~rfns >L lagf]b s'df® Kofs'®]n oL r'gf}tL ® cj;®x¿nfO{ Wofgdf ®fVb} a}+sn] :jtGq ;~rfns >L u0f]z dfg >]i7 cfˆgf] ;]jfsf] bfo®f tyf u'0f:t® j[l¢ ub}{ n}hfg] , yk gjLgtd ;]jfx¿ k|bfg ug]{ tyf gofF ahf®x¿ ;~rfns ;ldltsf] a}7s ® gofF If]qx¿df cfˆgf] ;]jfx¿ lj:tf® ub}{ n}hfg] ®0fgLlt th{'df NofPsf] 5 . ljBdfg P]g tyf a+}ssf] lgodfjnLsf]] k|fjwfg cg'¿k ;~rfns ;ldltsf] a}7s lgoldt ¿kdf a:g] u®]sf] 5 . -5_ n]vfk®LIf0f k|ltj]bgdf s'g} s}lkmot pNn]v ePsf] ;~rfns ;ldltsf a}7sx¿df a}+ssf k|d'v sfo{sf®L eP ;f] pk® ;~rfns ;ldltsf] k|lts[of clws[t :yfoL cfdlGqt ;b:o ®xg' ePsf] 5 . o:tf] s'g} s}lkmot n]vfk®LIfssf] k|ltj]bgdf ;dLIff cjwLdf ;~rfns ;ldltsf] s'n $* j6f a}7s pNn]v ePsf] 5}g . a;]sf] 5 . a}7sdf ;~rfnsx¿sf] pkl:ylt ® lghx¿n] k|fKt u®]sf] eQfsf] ljj®0f lgDg cg';f® ®x]sf] 5M -h_ nfef+z afF8kmfF8 ug{ l;kmfl®; ul®Psf] ®sd pkl:yt ePsf] ;b:ox¿ a}7s eQf ? ldlt @)&%÷)&÷#) df a;]sf] ;~rfns ;ldltsf] a}7s ;+Vof #&& cf+} a}7sn] ?= *$,%#,*),&#&÷—-cIf®]kL cWoIf >L t'n;L®fd $* %,&$,))) rf}®f;L s®f]8 qLkGg nfv c;L xhf® ;ft ;o cu|jfn ;8\tL; ¿k+}ofF dfq_ cyf{t r'Qmf k"FhLsf] !)=%@^ ;~rfns >L hubLz k|;fb $% $,(*,))) k|ltzt -)=%@^ k|ltzt gub s® k|of]hgsf] lglDt cu|jfn tyf !) k|ltzt z]o®_ nfef+Zf k|:tfj u®]sf] 5 . ;~rfns >L lqnf]s rGb #$ #,%^,))) cu|jfn -em_ z]o® hkmt ePsf] eP hkmt ePsf] z]o® ;+Vof, ;~rfns >L ®fdrGb| ;+3O{ $) $,!@,))) To:tf] z]o®sf] clÍt d"No, To:tf] z]o® hkmt x'g'eGbf cufj} ;f] afkt sDkgLn] k|fKt u®]sf] hDdf
32 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% ®sd ® To:tf] z]o® hkmt ePkl5 ;f] z]o® laqmL To;®L cfˆgf] z]o® vl®b ug'{sf] sf®0f, To:tf] u®L sDkgLn] k|fKt u®]sf] ®sd tyf hkmt ePsf] z]o®sf] ;+Vof ® clÍt d"No tyf To;®L z]o® vl®b z]o®afkt ®sd lkmtf{ u®]sf] eP ;f]sf] ljj®0f u®]afkt sDkgLn] e'QmfgL u®]sf] ®sd a}+sn] xfn;Dd s'g} z]o® hkmt u®]sf] 5}g . a}+sn] xfn;Dd cfˆgf] z]o® cfkm}+ vl®b u®]sf] 5}g . -`_ ljut cfly{s jif{df sDkgL ® o;sf] ;xfos sDkgLsf] sf®f]af®sf] k|ult ® ;f] cfly{s jif{sf] -t_ cfGtl®s lgoGq0f k|0ffnL eP jf gePsf] ® ePsf] cGtdf ®x]sf] l:yltsf] k'g®fjnf]sg eP ;f] sf] lj:t[t ljj®0f a+}s tyf o;sf] ;xfos sDkgLsf] k|ult ljj®0f a}+ssf] cfGtl®s lgoGq0f k|0ffnL ® o;sf] aflif{s k|ltj]bgdf 5'§} pNn]v ul®Psf] 5 . k|efjsfl®tfsf] ;dLIff ug]{ lhDd]jf®L ;~rfns ;ldltdf ®xG5 . o;sf nflu ;~rfns ;ldlt cGtu{t -6_ sDkgL tyf To;sf] ;xfos sDkgLn] cfly{s jif{df g} ljleGg ;ldltx¿sf] u7g ul®Psf] 5, ;fy} ljz]if ;DkGg u®]sf] k|d'v sf®f]af®x¿ ® ;f] cjwLdf If]qx¿sf] sfo{ ;Dkfbg ® r':t tyf k|efjsf®L gLlt sDkgLsf] sf®f]af®df cfPsf] s'g} dxTjk"0f{ kl®jt{g lgd{f0f tyf kl®kfngsf] lglDt cfjZos ;ldltx¿ cfly{s jif{df a}+sn] ;fdfGo a}+lsË sf®f]jf®x¿ ® u7g u®L cfˆgf] clwsf®x¿ ;d]t k|Tofof]hg u®]sf] ;xfos sDkgLn] klg cfˆgf] Joj;fo cg'¿k g} 5 . n]vfk®LIf0f ;ldltn] lgoldt ¿kdf cfGtl®s ;fdfGo sf®f]jf®x¿ ub}{ cfPsf]] . o; cjwLdf s'g} n]vfk®LIfs, afx\o n]vfk®LIfs ® ;'kl®j]IfsLo dxTjk"0f{ kl®jt{g gePsf] . n]vfk®LIfssf n]vfk®LIf0f k|ltj]bgx¿sf] ;dLIff u®L ;~rfns ;ldltnfO{ a}+ssf] cfGtl®s lgoGq0f -7_ ljut cfly{s jif{df sDkgLsf] cfwf®e"t k|0ffnLsf] k|efjsfl®tfsf ljifodf :jtGq cfZjf;g z]o®wgLx¿n] sDkgLnfO{ pknAw u®fPsf] hfgsf®L k|bfg ub{5 . ljut cfly{s jif{df s'g} o:tf] hfgsf®L a}+snfO{ a+}ssf] sfo{ ;DkfbgnfO{ r':t agfpg ® plrt k|fKt ePsf] 5}g . hf]lvd Joj:yfkg ug{ a+}ssf] ;du| sfo{ If]qnfO{ Joj;fo, ;+rfng ;xof]u ® lgoGq0f u®L tLg -8_ ljut cfly{s jif{df sDkgLsf ;~rfns tyf efudf juL{s®0f ul®Psf] 5 . kbflwsf®Lx¿n] lnPsf] z]o®sf] :jfldTjsf] ljj®0f ® sDkgLsf] z]o® sf®f]af®df lghx¿ ;+nUg ®x]sf] a+}sn] cfˆgf] cfGtl®s lgoGq0f k|0ffnLnfO{ yk eP ;f] ;DaGwdf lghx¿af6 sDkgLn] k|fKt u®]sf] k|efjsf®L agfpg cfjZos PsLs[t hf]lvd hfgsf®L Joj:yfkg ljefunfO{ yk dha't agfpFb} nu]sf] ] 5 . o; ljefu a+}ssf] Joj:yfkgsf] clwgdf geO{ ljut cfly{s jif{df o:tf] hfgsf®L a}+snfO{ k|fKt :jtGq OsfO{sf] ¿kdf cfˆgf] sfdsf®jfxL ub{5 ® ePsf] 5}g . a+}ssf] hf]lvd Joj:yfkg ;ldlt k|lt hjfkmb]xL -9 ljut cfly{s jif{df sDkgL;Fu ;DalGwt ®x]sf] 5 . ;Demf}tfx¿df s'g} ;~rfns tyf lghsf] glhssf] PsLs[t hf]lvd Joj:yfkg ljefun] lgDgfg';f®sf gft]bf®sf] JolQmut :jfy{sf] af®]df pknAw sfo{x¿ u®L®x]sf] 5M u®fOPsf] hfgsf®Lsf] Joxf]®f a+}ssf] cfGtl®s lgoGq0f k|0ffnLnfO{ ljut cfly{s jif{df o:tf] s'g}] hfgsf®L a}+snfO{ k|efjsf®L agfpg cfjZos gLlt lgd{f0f ug{] . k|fKt ePsf] 5}g . cfGtl®s lgoGq0f k|0ffnLnfO{ yk k|efjsf®L -0f_ sDkgLn] cfˆgf] z]o® cfkm}n] vl®b u®]sf] eP agfpg a+}sdf lglxt hf]lvdx¿ -shf{
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 33 hf]lvd, t®ntf hf]lvd, ahf® hf]lvd, 5g\ M ;~rfng hf]lvd cflb_ sf] klxrfg u®L hf]lvd Go"gLs®0fsf nflu cfjZos gofF ldlt @)&$÷)%÷@( ;Dd gLltx¿ lgdf{0f ug{'sf ;fy} k'®fgf gLltx¿ ;+of]hs ;~rfns >L t'n;L®fd cu|jfn kl®df{hg tyf ;+zf]wg ug]{ . ;b:o ;~rfns >L ®fh]Gb| k|;fb cof{n a+}sdf lglxt tyf pTkGg x'g ;Sg] shf{ tyf ;b;o ;~rfns >L ljgf]b s'df® Kofs'®]n ;~rfng hf]lvdx¿sf] klxrfg, ;Dk|]if0f ® ;b:o ;xfos k|d'v sfo{sf®L clws[t Go"gLs®0f tyf Joj:yfkgsf nflu cfjZos >L ;'lw®gfy kf08] sfo{ljlwx¿sf] lgdf{0f ug]{ . ;b:o ;lrj ;xfos k|d'v sfo{sf®L clws[t >L ®f]zg s'df® Gof}kfg] a+}sn] c+uLsf® u®]sf] gLltx¿sf] kl®kfngfsf] ldlt @)&$÷)%÷#) b]lv ldlt @)&%÷)!÷!% ;Dd k|Tofe"lt lbnfpg cg'udgsf®L e"ldsf v]Ng] . ;+of]hs ;~rfns >L ljgf]b s'df® Kofs'®]n hf]lvd Go"gLs®0f tyf plrt Joj:yfkg ug{ ;b:o ;~rfns >L u0f]z dfg >]i7 tyf Joj;fodf ;d]t 6]jf lbg ;do ;dodf ;b:o Chief Support Officer, a+}ssf] gLlt tyf sfo{ljlwsf] k'g®fjnf]sg >L ®fh]z ®fjn u®L cfjZos ;'emfj ;lxt hf]lvd Joj:yfkg ;b:o ;lrj k|d'v hf]lvd clws[t, ;ldltdf k]z ug]{ . >L lbk]Gb| axfb'® ®fhe08f®L] o; ljefun] cfjZos sfd sf®jfxLsf] ldlt @)&%÷)!÷!^ b]lv @)&%÷)#÷#@ ;Dd k|ltj]bg agfO{ a+}ssf] hf]lvd Joj:yfkg ;+of]hs ;~rfns >L ljgf]b s'df® Kofs'®]n ;ldltnfO{ k]z ug]{ . ;b:o ;~rfns >L u0f]z dfg >]i7 To;}u®L a+}ssf] cfGtl®s n]vfk®LIf0f ljefun] a+}sn] ;b:o Chief Development Officer, c+uLsf® u®]sf] gLlt lgdf{0fsf] kl®kfngf eP÷gePsf] >L slkn 9sfn tyf a+}ssf] sfo{;Dkfbg If]qsf] n]vfk®LIf0f ug]{ ;b:o ;lrj k|d'v hf]lvd clws[t, ub{5 . o; ljefun] :jtGq OsfO{sf] ¿kdf cfjZos >L lbk]Gb| axfb'® ®fhe08f®L sfdsf®jfxL u®L cfˆgf] k|ltj]bg a+}ssf] n]vfk®LIf0f o; ;ldltsf] k|d'v lhDd]jf®L a}+ssf] ;du| hf]lvd ;ldltnfO{ k]z ug]{ ub{5 . Joj:yfkg ;+®rgf x]g] { ® hf]lvd Joj:yfkg k|0ffnLsf] ;dLIff cjwLdf lgDg cg';f®sf ;ldltx¿ a}+sdf k|efjsfl®tfsf] ;dLIff tyf cg'udg ug{' xf] . a+}ssf] lqmofzLn ®x]sf 5g\ . sfo{;Dkfbgsf qmddf pTkGg x'g ;Sg] ljleGg k|sf®sf hf]lvdx¿sf klxrfg ug]{ ® ;f] sf] Go"gLs®0fsf nflu != hf]lvd Joj:yfkg ;ldlt o; ;ldltn] cu|0fL e"ldsf lgjf{x ub}{ cfPsf] 5 . o; ;ldltsf] lgDg adf]lhdsf lhDd]jf®Lx¿ (Terms of o; ;ldltsf] d'Vo p2]Zo g]kfn ®fi6« a}+ssf] Plss[t ®x]sf 5g\ . lgb]{zgn] o; ;ldltnfO{ tf]s] sf] sfd, st{Jo ® pQ®bfloTj Reference) jxg ub}{ a}+sdf cGt{lglxt tyf eljiodf cfpg ;Sg] a+}sdf lglxt hf]lvd tyf hf]lvd Joj:yfkgsf] ljleGg hf]lvdx¿ -shf{, ahf®, ;~rfng cflb_ klxrfg tyf cg'udg u®L cfjZos ;'emfj sf] klxrfg, cg'udg tyf Joj:yfkg u®L ;~rfns ;lxtsf] k|ltj]bg ;~rfns ;ldltdf k]z ug]{ . ;ldlt ;dIf k|ltj]bg k]z ug]{ tyf ;f] ;DaGwdf a}+s Joj:yfkgnfO{ cfjZos ;'emfj lbg] ub{5 . a+}ssf] Joj;fo, ;~rfng tyf hf]lvd jxg ug]{ Ifdtf ;DalGwt sfo{ljlwx¿sf] lgdf{0f a+}ssf] hf]lvd Joj:yfkg ;ldltdf lgDg ;b:ox¿ ®x]sf] tyf cg'udg ® pQm hf]lvd Go"gLs®0fsf
34 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% nflu a+}ssf] ®0fgLlt tof® u®L ;~rfns k'g®fjnf]sg u®L cfjZos ;'emfj ;lxt ;ldlt ;dIf :jLs[ltsf nflu k]z ug]{ . ;~rfns ;ldltdf k]z u®]sf] .
Joj:yfkg ;ldlt dfkm{t a+}ssf] ljleGg g]kfn ®fi6« a+}ssf] lgb]{zg adf]lhd cfjZos sfo{ If]q;Fu ;DalGwt hf]lvd Joj:yfkgsf] gLlt tyf ;+®rgfx¿sf] cg'udg u®L cfjZos k|ltj]bg ;+sng u®L cfjZos ;'emfj ;lxt hf]lvd jxg l;df lgwf{®0f k|ltj]bg tof® ;~rfns ;ldltdf k]z ug]{ . u®L q}dfl;s ¿kdf ;~rfns ;ldltdf k]z u®]sf] . hf]lvdo'Qm ;DklQdf cfwfl®t ®x]® kF"hL kof{Kttfsf] laZn]if0f, cfGtl®s kF"hL kof{Kttf cfly{s jif{ @)&$÷)&% df ;ldltsf] hDdf !% j6f ljZn]if0f k|lqmof, a+}ssf] hf]lvd jxg ug{ ;Sg] a}7s a;]sf] ® ;~rfnsx¿sf] pkl:ytL Pj+ jxfFx¿n] Ifdtf tyf a+}sn] cjnDag u®]sf] ®0fgLlt k|fKt u®]sf] a}7s eQfsf]] ljj®0f lgDgfg';f® ®x]sf] 5 M adf]lhd a+}ssf] gLlt k|efjsf®L ®x]÷g®x] sf] pkl:yt ePsf] ;DaGwL k|ltj]bg tof® u®L ;~rfns ;ldltdf ;b:ox¿ a}7s eQf ? k]z ug]{ . a}7s ;+Vof ;~rfns >L t'n;L®fd @ @),))) g]kfn ®fi6« a+}ssf] lgb]{zg adf]lhd cfjZos cu|jfn gLlt tyf ;+®rgfsf] lgdf{0f, a+}ssf] hf]lvd ;~rfns >L ®fh]Gb| k|;fb @ @),))) Joj:yfkgsf nflu cfjZos cfGtl®s cof{n lgb]{lzsfx¿ tof® u®L nfu' ug{ ;~rfns ;~rfns >L ljgf]b s'df® !% !&),))) ;ldltnfO{ l;kmfl®; ug]{ . Kofs'®]n ;~rfns >L u0f]z dfg >] !# !%),))) cfˆgf] sfo{;Dkfbg tyf sfo{ljlw ;DaGwL i7 k|ltj]bg ;~rfns ;ldltdf k]z ug]{ . @= sd{rf®L Joj:yfkg tyf ;]jf ;'ljwf ;ldlt o; jif{ o; ;ldltn] hf]lvd Joj:yfkgsf nflu u®]sf k|d'v sfo{x¿sf] ;+lIfKt ;f® lgDgfg';f® ®x]sf] ] 5 . a}+lsª Joj;fo ;]jfd'ns x'g'sf ;fy} Jojl:yt hf]lvd lng] Joj;fo xf] . To;}n] pTs[i6 ;]jf k|bfg ug{ tyf o; jif{ ;ldltn] #) j6f gofF ® !*# hf]lvdsf] plrt Joj:yfkg ug{sf nflu ;Ifd ® j6f k'®fgf gLltx¿sf] cg'udg ul® a}+sdf Joj;flos hgzlQmsf] cfjZostf kb{5 . ;Ifd hgzlQm k|efjsf®L lx;fjn] nfu' u®]sf] . g} a+}ssf] alnof] cfwf® ePsf]n] u'0f:t®Lo hgzlQm cfs{if0f ug]{, hgzlQm Joj:yfkgnfO{ k|efjsf®L agfpg a+}ssf] Jofkf® Joj;fo;Fu ;DalGwt gLltx¿df hf]lvd Ifdtf tyf hf]lvd jxg ug{ ;Sg] Joj:yfkgsf l;¢fGt ® a}+lsË Joj;fosf] k|efjsf®L l;dfsf] lgwf{®0f u®L sfd u®]sf] . ;~rfngsf nflu lg®Gt® ¿kdf Joj:yfkg k'g®fjnf]sg ® ;dfof]hg ul®®xg' kg]{ x'G5 . hf]lvd Joj:yfkgsf nflu cfjZos ;~rfng hf]lvd, shf{ hf]lvd, ahf® hf]lvd tyf sd{rf®L ;]jf ;'ljwf ;ldlt Ps ;~rfns:t®sf] ;ldlt t®ntf hf]lvd Joj:yfkgsf gLltx¿ tyf xf], h;sf] k|d'v p2]Zo a}+ssf] hgzlQm Joj:Yffkg shf{ hf]lvd k'g®fjnf]sg lgb]{lzsf tof® u®L ;DaGwL gLlt tyf dfkb08x¿ tof® u®L ;~rfns ;~rfns ;ldltdf k]z u®]sf] . ;ldlt ;dIf k]z ug]{ tyf cfjlws ¿kdf o; ;ldltn] u®]sf lg0f{ox¿sf] tyf lg0f{o adf]lhd ePsf sfo{x¿sf] hf]lvd k|ltj]bgsf] k'g®fjnf]sg u®L hf]lvd hfgsf®L ;~rfns ;ldlt ;dIf k|:t't ug{] ub{5 . o; Go"gLs®0fsf nflu cfjZos sbd rflnPsf] . ;ldltdf lgDg kbflwsf®Lx¿ ®x]sf 5g\ .
kF"hL kof{Kttf ;DaGwL k|ltj]bgx¿sf] a+}ssf] sd{rf®L Joj:yfkg tyf ;]jf ;'ljwf ;ldltdf
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 35 lgDg ;b:ox¿ ®x]sf] 5g\ M cWoog u®L ;~rfns ;ldlt ;dIf k|ltj]bg k]z ug]{ . ldlt @)&$÷)%÷@( ;Dd ;+of]hs ;~rfns >L ®fh]Gb| k|;fb cof{n a+}ssf] ækfl®>lds lgwf{®0f gLltÆ adf]lhd ;b:o ;~rfns >L lqnf]s rGb cu|jfn k|rlnt sfg'g tyf gLlt lgb]{zgdf plNnlvt Joj:yfx¿sf] kfngf x'g] u®L k|d'v sfo{sf®L ;b:o k|d'v sfo{sf®L clws[t >L nId0f l®;fn clws[t nufot ;Dk"0f{ sd{rf®Lx¿sf] kfl®>lds ;b:o k|d'v ljQ clws[t >L ljzfn l;Ub]n j[l4 ug'{ kg]{ b]lvPdf ;f]sf] cfwf®x¿ ;lxt ;b:o ;lrj ;xfos k|d'v sfo{sf®L clws[t ;~rfns ;ldltdf l;kmfl®z ug]{ . >L ;'lw®gfy kf08] ldlt @)&$÷)%÷#) b]lv ldlt @)&$÷)*÷!# ;Dd a+}ssf sd{rf®Lx¿n] ;Dkfbg ug'{ kg]{ sfo{ ljj®0f, nIo ® k|ult d"NofÍgsf kl®;"rsx¿ ;+of]hs ;~rfns >L ®fdrGb| ;+3O{ ;d]t ljsf; u®L ;f] adf]lhd lghx¿sf] ;b:o ;~rfns >L cflbTo s'df® cu|jfn sfo{;Dkfbg d"NofÍg k|0ffnLsf] k'g®fjnf]sg ;b:o k|d'v sfo{sf®L clws[t >L nId0f l®;fn ug]{ . ;b:o k|d'v ljQ clws[t >L ljzfn l;Ub]n ;b:o ;lrj k|d'v dfgj ;+zfwg ljefu, hgzlQm Joj:Yffkg ;DaGwL sfo{x¿ egf{, 5gf}6, >L uf}td 8+uf]n lgo'lQm, kb:yfkgf, ;?jf, a9'jf, j[lQ ljsf;, ldlt @)&$÷)*÷!$ b]lv ldlt @)&$÷!@÷)@ ;Dd sfo{;Dkfbg d"NofÍg, k'®:sf® tyf ;hfo ® >d ;DaGwL of]hgf, gLlt tyf dfkb08x¿ tof® u®L ;+of]hs ;~rfns >L ®fdrGb| ;+3O{ ;~rfns ;ldlt ;dIf k]z ug]{ . ;b:o ;~rfns >L lqnf]s rGb cu|jfn ;b:o k|d'v sfo{sf®L clws[t >L nId0f l/;fn sd{rf®L gLlt tyf sfo{®t sd{rf®L ;+®rgfsf] ;b:o k|d'v ljQ clws[t >L ljzfn l;Ub]n ;dLIff ug]{ ® Succession Planning tof® ;b:o ;lrj ;xfos k|d'v sfo{sf®L clws[t u®L :jLs[ltsf nflu ;~rfns ;ldlt ;dIf l;kmfl®z ug]{ . >L ;'lw®gfy kf08] ldlt @)&$÷!@÷)@ b]lv ldlt @)&% c;f® d;fGt;Dd ;dLIff cjwLdf o; ;ldltn] u®]sf k|d'v sfo{ ljj®0fx¿sf] ;+lIfKt ljj®0f o; k|sf® ®x]sf] 5 M ;+of]hs ;~rfns >L ®fdrGb| ;+3O{ ;b:o ;~rfns >L lqnf]s rGb cu|jfn a}+sn] k|bfg ul®®x]sf] tnj, eQf Pj+ ;'ljwfx¿ ;b:o sf= d'= k|d'v sfo{sf®L clws[t, cGo a}+sx¿sf] tnj eQf Pj+ cGo ;'ljwfx¿;Fu >L ®f]zg s'df® Gof}kfg] t'ngf u®L ahf®df kl®jlt{t tnjdfgx¿nfO{ ;b:o k|d'v ljQ clws[t >L ljzfn l;Ub]n ;d]t dWogh® u®L a}+ssf sd{rf®Lx¿sf] tnj ;b:o k|d'v dfgj ;+zfwg ljefu >L uf}td 8+uf]n eQf tyf cGo ;'ljwfx¿ j[l4 ug]{ ;DaGwL o; ;ldltsf] lgDg adf]lhdsf sfd, st{Jo tyf k|:tfjsf] ;dLIfff u®L pQm k|:tfj :jLs[ltsf lhDd]jf®Lx¿ (Terms of Reference) ®x]sf 5g\ M nflu ;~rfns ;ldltsf] a}7sdf k]z ul®Psf] .
a+}ssf] ækfl®>lds lgwf{®0f gLltÆ th'{df ug{ cf=j= @)&%÷&^ sf] nflu “Staff Succession ;~rfns ;ldltnfO{ cfjZos ;xof]u ug]{ . Planning" sf] Review ul®Psf] . “Annual Human Resource Plan and ;ldltn] ;do ;dodf ;Dk"0f{ sd{rf®Lx¿sf] tyf kfl®>lds ;+®rgfsf] cWoog tyf ljZn]if0f ug]{ ® Recruitment Calendar for FY 2075®76" “Job Design of Branches, Regional Offices ahf®sf] kfl®>lds ;+®rgfdf cfPsf] kl®jt{gn] and Department" sf] Review ul®Psf] . a+}sdf kfg]{ k|efjsf ;DaGwdf lgoldt ¿kn]
36 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% "Annual Learning and Development Plan ;+of]hs ;~rfns >L cflbTo s'df® cu|jfn and Calendar" sf] Review ul®Psf] . ;b:o ;~rfns >L ®fh]Gb| k|;fb cof{n ;b:o pQm pk;ldltsf] a}7s cfly{s jif{ @)&$÷&% df hDdf Manager Information Technology >L O{Zj®L k|;fb >]i7 ^ k6s a;]sf] ® ;~rfnsx¿sf] pkl:ytL Pj+ jxfFx¿n] ;b:o k|fKt u®]sf] a}7s eQfsf]] ljj®0f lgDgfg';f® ®x]sf] 5 M Head Digital Banking >L k'hg nfn cdfTo pkl:yt ;b:o ;lrj Head Strategy and BPR a}7s ;b:ox¿ ePsf] a}7s >L slkn 9sfn eQf ? ;+Vof ldlt @)&$÷)*÷!$ b]lv @)&$ kmfNu'0f !^ ;Dd ;~rfns >L ®fdrGb| ;+3O{ ^ ^*,))) ;~rfns >L cflbTo s'df® cu|jfn # #@,))) ;+of]hs ;~rfns >L lqnf]s rGb cu|jfn ;b:o ;~rfns >L ®fh]Gb| k|;fb cof{n ;~rfns, >L lqnf]s rGb cu|jfn, # #^,))) ;b:o ;b:o Manager Information Technology >L O{Zj®L k|;fb >]i7 #= l8lh6n a}+lsË pk;ldlt ;b:o Head Digital Banking a}+lsËnfO{ cfw'gLls®0f ug{ ® a+}ssf] ;]jfnfO{ yk >L k'hg nfn cdfTo k|efjsf®L agfpg a+}ssf] ;~rfns ;ldltn] of] ;ldlt ;b:o ;lrj Head Strategy and BPR u7g u®]sf] xf] . o; ;ldltn] l8lh6n a}FlsË ;DjGwL >L slkn 9sfn a}+s Joj:yfkgnfO{ cfjZos ;'emfj lbg ;Sg]5 tyf o; pk;ldltsf] lgDg adf]lhdsf sfd, st{Jo tyf cfjlws ¿kdf o; ;ldltn] u®]sf lg0f{ox¿sf] tyf lhDd]jf®Lx¿ (Terms of Reference) ®x]sf 5g\ M lg0f{o adf]lhd ePsf sfo{x¿sf] hfgsf®L ;~rfns a}lsª ;DaGwL :jb] z tyf ljb]zdf -ljz]ifu®L ;ldlt ;dIf k|:t't ug{]5 . o; ;ldltdf lgDg ef®tdf_ k|rngdf ®x]sf cfw'lgs k|ljlwx¿sf] kbflwsf®Lx¿ ®x]sf 5g\ . klxrfg u®L pQm k|ljlwx¿ o; a}+sn] cjnDag ug{ ;DefJo÷plrt feasible ® appropriate x'g]÷ ldlt @)&$÷)%÷@( ;Dd gx'g] ;DaGwdf lj:t[t cWoog ljZn]if0f u®L ;+of]hs ;~rfns >L ®fdrGb| ;+3O{ Ps k|ltj]bg tof® u®L ;~rfns ;ldlt ;dIf ;b:o ;~rfns >L t'n;L®fd cu|jfn k]z ug]{ . ;b:o ;xfos k|d'v clws[t a}+sn] ug]{ ljleGg s[ofsnfkx¿nfO{ :jrflnt >L ®f]zg s'df® Gof}kfg] (Automate) u®L s;®L Turn Around Time ;b:o ;xfos k|d'v clws[t >L ;'lw® kf08] (TAT) sd ug{ ;lsG5 ® s;®L hgzlQm ;b:o gfoa k|d'v ;~rfng clws[t Human Resource Requirement sd ug{ >L ®fh]z ®fjn ;lsG5 eGg] ljifodf lj:t[t cWoog ljZn]if0f ;b:o Head Digital Banking u®L Ps k|ltj]bg tof® u®L ;~rfns ;ldlt >L k'hg nfn cdfTo ;dIf k]z ug]{ . ;b:o Head Deposit and Transaction Banking a}+ssf] Online Credit Approval System, >L ch'{g ®fh vlgof General Approval System, Leave Approval System, Attendence System, Customers ;b:o k|d'v ljQ clws[t >L ljzfn l;Ub]n Relationship Management System, Deal ;b:o ;lrj Head Strategy and BPR Tracking System, Customer Grievance >L slkn 9sfn and Feedback Management System, Credit and Other MIS, General Ledger (GL), ldlt @)&$÷)%÷#) b]lv ldlt @)&$÷)*÷!# ;Dd Exception Reports Tracking System, Output Checking System, Regulatory and other
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 37 Reporting System nufotsf a}+sn] k|of]u ;ldltn] u®]sf sfo{x¿sf] k|ult ljj®0f dfl;s ul®®x]sf] Softwares (Both procured as well as ¿kdf ;~rfns ;ldlt ;dIf k]z ug]{ . internally developed) sf] Security Features, ;dLIff cjwLdf o; ;ldltn] u®]sf k|d'v sfo{ Functionality, Robustness ® Effectivenss ;DaGwdf lj:t[t cWoog ljZn]if0f u®L Ps ljj®0fx¿sf] ;+lIfKt ljj®0f o; k|sf® ®x]sf] 5 M k|ltj]bg tof® u®L ;+rfns ;ldlt ;dIf k]z l8lh6n a+}lsË ;DaGwL ;r]tgf hufpg tyf ug]{ . l8lh6n a+}lsË k|0ffnLdf cEo:t agfpg ® ;f] sf] k|efjsf®L clej[l4 ug{ l8lh6n a+}lsË a}+ssf] l8lh6n a+}lsË cGtu{tsf MO-BANK, Internet Banking, Mobile Banking, SMS ;DaGwL ;'ljwfx¿sf] k|of]u ljlw tyf laz]iftf Banking, ATM, Remittance, Branch Less ;DaGwdf lel8of]x¿ tof® u®L “Youtube” Banking (BLB), Point Of Sales (POS), Debit channel df Upload ul®Psf] . ® Credit card, Tele Banking, Corporate Internet Banking nufotsf ;]jf ;'ljwfx¿ Update on Mobile Wallet Proposal (Hello k|efjsf®L ¿kn] k|bfg ug{ a}+sn] s] s;f] ug'{kg]{ Paisa) ;DaGwdf xfn User Acceptability Test xf] eGg] ;DaGwdf lj:t[t cWoog ljZn]if0f u®L sf] qmddf ®x]sf] , klxnf] r®0fsf] tflnd ;DkGg Ps k|ltj]bg tof® u®L ;~rfns ;ldlt ;dIf ePsf] ® Pilot Testing sf] qmddf ®x]sf] . k]z ug]{ . dfnkf]t ® oftfoft ;DaGwL sfo{x¿ lwtf]aGws a}+sn] xfn ;~rfng ul®®x]sf] hf]lvd ÷ gfd;f®L ÷ km's'jf nufotsf cfj]bgx¿nfO{ Joj:yfkg, shf{ k|zf;g, ljQ, 6]«8 kmfOgfG;, Automate ug{sf nflu cgnfO{g cfj]bg PPdPn÷l;Pkm6L ;DaGwL (Risk Management k|0ffnLsf] ljsf; u®L @(÷)^÷@)!& b]lv related, Credit Administration related, nfu' ul®Psf] . Finance related, Trade Finance related, AML/CFT related) nufotsf ;Dk'0f{ Online ASBA z'? u®L nfu' ul®Psf] . automation, upgradation ® Digitization Online Loan Eligibility Self-Assessment ;DalGwt sfo{of]hgfx¿ k|efjsf®L ¿kn] cl3 tyf Loan Tracking System nfu' ul®Psf] . a9]÷ga9] sf] olsg u®L ;f] nfO{ k|efjsf®L ¿kn] cl3 a9fpg a}+sn] cjnDag ug'{kg]{ ®0fgLltx¿ Switch Connectivity sf] ;dLIff ul®Psf] . lj:t[t ¿kdf ;d]6L Ps k|ltj]bg tof® u®L l8lh6n a+}lsË ;DaGwL ;]jf tyf ;'ljwfx¿sf] ;~rfns ;ldlt ;dIf k]z ug]{ . laz]iftf ;DaGwdf xfn o; a}+sn] l8lh6n Digital Banking ® Business Process a+}lsË ;+oGq Digital Banking System cGtu{t Automation ;DaGwdf o; a}+snfO{ g]kfns} k|bfg ub{} cfPsf] ljleGg ;]jf ® ;'ljwfx¿sf] pTs[i6 a}+s agfpg s] s:tf] ®0fgLlt cjnDag laz]iftfx¿sf] k'g®fjnf]sg u®L lglZrt ;do ug'{kg]{ xf] eGg] ;DaGwdf lj:t[t cWoog ;Ldf leq yKg] Joj:yf ug{ a}7sn] k|d'v– ljZn]if0f u®L Ps k|ltj]bg tof® u®L ;~rfns l8lh6n a+}lsËnfO{ lgb{]zg lbO{Psf] . ;ldlt ;dIf k]z ug]{ . Insurance Expiry Alert System ;DaGwdf a}+sn] USD Denominated Debit ® INR Insurance Expiry Alert System nfO{ yk Credit Cards ® Instant Debit Card nufotdf k|efjsf®L agfpg cfjZos ;+oGq kl®dfh{g s] s:tf] Travel Card hf®L ug{ pko'Qm x'G5 System Modification s] s;®L ug{ ;lsG5 ;f] ;DaGwdf lj:t[t cWoog ljZn]if0f u®L Ps eGg] ;DaGwdf lj:t[t cWoog ug{ tyf o; k|ltj]bg tof® u®L ;~rfns ;ldlt ;dIf k]z ;DaGwdf tTsfn} ug{ ;lsg] sfo{ nfO{ cufl8 ug]{ . a9fpg a}7sn] lgb]{zg lbO{Psf] .
38 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% Online Account Opening z'? u®L nfu' ldltM @)&$÷)*÷@% b]lv @)&%÷)#÷#@ ;Dd ul®Psf] . ;~rfns, >L ®fh]Gb| k|;fb cof{n pQm pk;ldltsf] a}7s cfly{s jif{ @)&$÷&% df hDdf ;~rfns >L u0f]z dfg >]i7 & k6s a;]sf] ® ;~rfnsx¿sf] pkl:ytL Pj+ jxfFx¿n] >L sdn v8\sf ;DklQ z'¢Ls®0f lgjf®0f sfof{Gjog k|fKt u®]sf] a}7s eQfsf]] ljj®0f lgDgfg';f® ®x]sf] 5 M clws[t o; ;ldltsf] lgDg adf]lhdsf sfd, st{Jo tyf pkl:yt a}7s eQf lhDd]jf®Lx¿ (Terms of Reference) ®x]sf 5g\ M ;b:ox¿ ePsf] a}7s ? ;+Vof != ;ldltsf] a}7s slDtdf klg $% lbgdf Ps ;~rfns >L ®fdrGb| ;+3O{ ! !),))) k6s a:g] . ;~rfns >L t'n;L®fd cu|jfn & &),))) @= ;ldlt cfkm}Fn] u®]sf sfd sf®jfxLsf] d'Nof+sg tTsfnLg ;~rfns >L k|sfz ^ ^),))) ljqmd vqL u®L q}dfl;s ¿kdf ;+rfns ;ldlt ;dIf k|utL k|ltj]bg k]z ug]{ . pQm ;ldltsf] sfof{jwL ldlt @)&$÷!!÷!^ df ;dfKt ePsf] . #= ;DklQ z'4Ls®0f lgjf®0f ;DaGwdf a}+sn] th{'df u®]sf] gLlt lgod dfubz{gx¿sf] k'g®fjnf]sg $= n]vfk®LIf0f ;ldltsf] ljifodf qmdf+s …bÚ df ug]{ . pNn]v ul®Psf] . $= ;DklQ z'l4s®0f, cft+sjfbL lqmofsnfkdf %= ;DklQ z'¢Ls®0f lgjf®0f ;DaGwL ;ldlt nufgL tyf ei6«frf® ;DaGwL hf]lvd klxrfg tyf lgoGq0f ug{ a}+sn] t}of® u®]sf ;+oGqsf] ;DklQ z'4Ls®0f lgjf®0f ;DaGwL ;ldlt Ps ;+~rfns cfjlws k'g®fjnf]sg ug]{ . :t®sf] ;ldlt xf], h;sf] k|d'v p2]Zo ;DklQ z'4Ls®0f lgjf®0f ;DaGwdf a}+sn] th'{df u®]sf] gLlt÷ lgod÷ %= ;DklQ z'4Ls®0f lgjf®0f ;DaGwL P]g, lgodfjnL dfu{bz{gx¿sf] k'g®fjnf]sg ug'{, ;DklQ z'l4s®0f, tyf g]kfn ®fi6« a}+sn] tf]s] sf] lgb]{zg adf]lhd cft+sjfbL lqmofsnfkdf ljQLo nufgL tyf e|i6frf® ePu®]sf sfd sf®jflxsf] k|ltj]bg q}dfl;s ¿kdf ;DaGwL hf]lvd klxrfg tyf lgoGq0f ug{ a}+sn] ;dLIff u®L ;+rfns ;ldlt ;dIf k]z ug] { . tof® u®]sf] ;+oGqsf] cfjlws k'g®fjnf]sg ug'{ ®x]sf] 5 . o; ;ldltn] ;DklQ z'4Ls®0f tyf cft+sjfbL ;dLIff cjwLdf o; ;ldltn] u®]sf k|d'v sfo{ lqmofsnfkdf ljQLo nufgL tyf e|i6frf® ;DaGwL sfg'g, ljj®0fx¿sf] ;+lIfKt ljj®0f o; k|sf® ®x]sf] 5 M lgodgsf®L lgsfon] tf]s] sf] dfkb08 ® a+}}ssf] gLltx¿ cGt®fli6«o d"No dfGotf cg'¿k a}+sn] ;DklQ sfof{Gjog ;DaGwdf a}+s Joj:yfkgnfO{ cfjZos z'4Ls®0f tyf cft+sjfbL lqmofsnfkdf ljQLo ;'emfj lbg ;Sg]5 tyf cfjlws ¿kdf o; ;ldltn] nufgL lgjf®0f ;DaGwL Joj:yfx¿sf] kfngf u®]sf lg0f{ox¿sf] tyf lg0f{o jdf]lhd ePsf sfo{x¿sf] ug{ cfjZos gLlt lgod tyf dfu{bz{gx¿sf] hfgsf®L ;~rfns ;ldlt ;dIf k|:t't ug]{ ub{5 . o; Review ul®Psf] . ;ldltdf lgDg kbflwsf®Lx¿ ®x]sf 5g\ . ;DklQ z'4Ls®0f tyf cft+sjfbL lqmofsnfkdf ldltM @)&$÷)%÷#) b]lv @)&$÷)*÷@$ ;Dd ljQLo nufgL lgjf®0f ;DaGwL a}+sn] u®]sf] ;~rfns >L ®fh]Gb| k|;fb cof{n sfdsf®jfxLsf] cfjlws ¿kdf ;dLIfff u®L ;~rfns >L u0f]z dfg >]i7 ;+rfns ;ldlt ;dIf k|ltj]bg k]z ul®Psf] . >L ®d]z k|;fb hf]ZfL ;DklQ z'¢Ls®0f lgjf®0f ;DklQ z'4Ls®0f tyf cft+sjfbL lqmofsnfkdf sfof{Gjog clws[t ljQLo nufgL ;DaGwL x'g ;Sg] hf]lvdsf]
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 39 d'NofÍg ;DaGwL k|ltj]bg ;dLIff u®L ;+rfns ;b:o ;lrj k|d'v cfGtl®s n]vfk®LIf0f ljefu, ;lDflt ;dIf k|ltj]bg k]z ul®Psf] . >L lbks 9sfn ldlt @)&$÷)*÷!$ b]lv ldlt @)&$÷!@÷!@ ;Dd ;DklQ z'4Ls®0f lgjf®0f ;DaGwL P]g, lgodfjnL ® lgodgsf®L lgsfon] tf]s] sf] Joj:yfsf] ;+of]hs ;~rfns, >L u0f]z dfg >]i7 sfof{Gjog ;DaGwL k|ltj]bg ;dLIfff ul®Psf] . ;b:o ;~rfns, >L lqnf]s rGb cu|jfn ;b:o ;lrj k|d'v cfGtl®s n]vfk®LIf0f ljefu, pQm pk;ldltsf] a}7s cfly{s jif{ @)&$÷&% df hDdf ( k6s a;]sf] ® ;~rfnsx¿sf] pkl:ytL Pj+ jxfFx¿n] >L lbks 9sfn k|fKt u®]sf] a}7s eQfsf]] ljj®0f lgDgfg';f® ®x]sf] 5 M ldlt @)&$÷!@÷!# b]lv @)&%÷)#÷#@ ;Dd ;+of]hs ;~rfns, >L u0f]z dfg >]i7 pkl:yt ePsf] ;b:ox¿ a}7s eQf ? a}7s ;+Vof ;b:o ;~rfns, >L lqnf]s rGb cu|jfn ;~rfns, >L ®fh]Gb| k|;fb ( !)$,))) ;b:o k|d'v cfGtl®s n]vfk®LIf0f ljefu, cof{n >L ®fh' k|;fb clwsf®L ;~rfns, >L u0f]z dfg >]i7 * (@,))) n]vfk®LIf0f ;ldltsf]] lgDg k|d'v p2]Zox¿ ®x]sf 5g\ M
-y_ ljut cfly{s jif{sf] s'n Joj:yfkg vr{sf] ljj®0f cfGtl®s n]vfk®LIf0f ;DaGwL lj:t[t sfo{ k|0ffnL :jLs[t ug]{ . cfly{s jif{ @)&$÷&% sf] sd{rf®L vr{ ? !=&* ca{ ® sfof{no ;~rfng vr{ ? !=#% ca{ u®L s'n cfGtl®s lgoGq0f k|0ffnL, n]vfk®LIf0f kl®0ffd, Joj:yfkg vr{ ? #=!# ca{ ®x]]sf] 5 . a}+ssf] ]] hf]lvd Joj:Yffkg, ;+:yfut ;'zf:fgsf] cj:yfsf ;DaGwdf lj:t[t 5nkmn u®L -b_ n]vfk®LIf0f ;ldltsf ;b:ox¿sf] gfdfjnL, Joj:yfkgnfO{ cfjZos lgb]{zg lbg] . lghx¿n] k|fKt u®]sf] kfl®>lds, eQf tyf ;'ljwf, ;f] ;ldltn] u®]sf] sfd sf®afxLsf] ljj®0f ® ;f] ;ldltn] k|rlnt sfg'g tyf g]kfn ®fi6« a}+saf6 hf®L s'g} ;'emfj lbPsf] eP ;f]sf] ljj®0f ul®Psf lgodg Joj:yfx¿ kfngf u®]÷gu®] sf] ;DaGwdf ;dLIff u®L Joj:yfkgnfO{ cfjZos a}+ssf] ;~rfns ;ldltn] sDkgL P]g, a}+s tyf ljQLo lgb]{zg lbg] . ;+:yf ;DaGwL P]g tyf g]kfn ®fi6« a}+ssf] lgb]{zgsf] clwgdf ®lx u}® sfo{sf®L ;~rfnssf] ;+of]hsTJfdf ! a}+ssf] ;du| ljQLo cj:yfsf] ;dLIff ug]{ . ;~rfns ;b:o ® cfGtl®s n]vfk®LIf0f ljefusf k|d'v ;b:o ;lrj ®xg] ul® n]vfk®LIf0f ;ldlt u7g u®]sf] a}+ssf] cfGtl®s n]vfk®LIf0f k|ltj]bg, afXo 5 . o; ;ldltdf lgDg kbflwsf®Lx¿ ®x]sf 5g\ . n]vfk®LIf0f k|ltj]bgdf cf}NofOPsf ljifox¿df ;dLIff ug]{ tyf ;f] ;DaGwdf ckgfpg' kg]{ sbd ldlt @)&$÷)%÷@( ;Dd af®] Joj:yfkgnfO{ cfjZos lgb]{zg lbg] .
;+of]hs ;~rfns, >L lagf]b s'df® Kofs'®]n a}+ssf] sfd sf®jfxLdf lgoldttf, ldtJolotf, ;b:o ;~rfns, >L lqnf]s rGb cu|jfn cf}lrTotf, k|efjsfl®tf h:tf s'®fx¿ cjnDag ;b:o ;lrj k|d'v cfGtl®s n]vfk®LIf0f ljefu, eP÷gePsf] af®] ;dLIff u®L ;~rfns >L lbks 9sfn ;ldltnfO{ cfjZos ;'emfj lbg] . ldlt @)&$÷)%÷@( b]lv ldlt @)&$÷)*÷!# ;Dd g]kfn ®fi6« a}+ssf] lg®LIf0f tyf ;'kl®j]If0f ;+of]hs ;~rfns, >L u0f]z dfg >]i7 k|ltj]bgdf cf}NofOPsf s}lkmotx¿sf] ;b:o ;~rfns, >L cflbTo s'df® cu|jfn sfof{Gjog eP÷gePsf] ;DaGwdf ;dLIff ug]{
40 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% tyf ;f] ;DaGwL ;~rfns ;ldltnfO{ hfgsf®L tTsfnLg ;~rfns, >L cflbTo ! !),))) u®fpg] . s'df® cu|jfn
sDkgL P]g, a}+s tyf ljQLo ;+:yf ;DaGwL -w_ ;~rfns, k|aGw ;~rfns, sfo{sf®L k|d'v, P]g tyf g]kfn ®fi6« a}+ssf] lGfb]{zg adf]lhd sDkgLsf cfwf®e"t z]o®wgL jf lghsf] glhssf tf]lsPsf] cGo sfo{ ug]{ . gft]bf® jf lgh ;+nUg ®x]sf] kmd{, sDkgL jf ;+u7Lt ;+:yfn] sDkgLnfO{ s'g} ®sd a'emfpg afFsL eP ;f] ;dLIff cjwLdf o; ;ldltn] u®]sf k|d'v sfo{ s'®f ljj®0fx¿sf] ;+lIfKt ;f® o; k|sf® 5g\ M o; ;DaGwL ljj®0f n]vf ;DaGwL l6Kk0fLdf cfGtl®s n]vfk®LIf0f ljefusf] hf]lvd pNn]v ul®Psf] 5 . cfwfl®t jflif{s sfo{of]hgf :jLs[t ul®Psf] . -g_ ;~rfns, k|aGw ;~rfns, sfo{sf®L k|d'v tyf ;ldltsf] jflif{s sfo{ of]hgf cg'¿k a+}ssf] kbflwsf®Lx¿nfO{ e'QmfgL ul®Psf] kfl®>lds, ljleGg zfvf tyf ljefux¿sf] lgoldt eQf tyf ;'ljwfsf] ®sd n]vfk®LIf0f ;DkGg u®fO{ k|ltj]bg k]z u®]sf] . ;du|df cfly{s jif{ @)&$÷&% df s'n () o; ;DaGwL ljj®0f o;} k|ltj]bgsf] ;DalGwt zfvf, #% ljefu tyf * cGo dxTjk"0f{ If]qx¿ :yfgdf tyf n]vf ;DaGwL l6Kk0fLdf pNn]v u®L hDdf !## zfvfsf] cfGtl®s n]vfk®LIf0f ul®Psf] 5 . k|ltj]bgsf] ;dLIff u®L s}lkmotsf] ;'wf® tyf sfof{Gjog ug{ Joj:yfkgnfO{ lgb]{zg lbOPsf] . -k_ z]o®wgLx¿n] a'lemlng afFsL ®x]sf] nfef+zsf] ®sd
jflif{s sfo{of]hgfdf pNn]v eP adf]lhd o; a}+sn] cfly{s jif{ @)^&÷)^*, @)^*÷)^(, a}+ssf] dxTjk"0f{ If]qx¿ Hf:t} cfo, vr{, shf{ @)^(÷)&) ® @)&)÷)&! df 3f]if0ff u®]sf] ckn]vg, z]o® shf{, gLlt sfof{Gjog cflbsf] gub nfef+z dWo] ;dLIff cjwL;Dd z]o®wgL ljz]if n]vfk®LIf0f ;DkGg u®fO{ k|ltj]bg k]z dxfg'efjx¿n] ?= (,#&,&$,&)* e'QmfgL lng u®]sf] . afFsL ®x]sf] 5 .
afXo tyf ;'kl®j]IfsLo n]vfk®LIf0f k|ltj]bgx¿sf] a+}sn] z]o®wgLx¿n] e'QmfgL lng afFsL nfef+z ®sd lj:t[t ¿kdf ;dLIff u®]sf] tyf k|ltj]bgdf a'lemlng cg'®f]w ub}{ ®fli6«o:t®sf] klqsfdf k6s pNn]lvt s}lkmotsf] ;'wf® tyf sfof{Gjog ug{ k6s ;"rgf k|sflzt ug{'sf ;fy} kfFr jif{ gf3]sf] Joj:yfkgnfO{ cfjZos lgb]{zg lbPsf] . e'QmfgL lbg afFsL nfef+zsf] ljj®0f a+}ssf] j]a ;fO6 www.nicasiabank.com df ;d]t ®fv]sf] 5 . cfly{s jif{ @)&$÷)&% df ;ldltsf] hDdf !@ j6f a}7s a;]sf] ® ;~rfnsx¿sf] pkl:ytL Pj+ jxfFx¿n] -km_ bkmf !$! adf]lhd ;DklQ vl®b jf laqmL u®]sf] k|fKt u®]sf] a}7s eQfsf]] ljj®0f lgDgfg';f® ®x]sf] 5 M s'®fsf] ljj®0f ljut cfly{s jif{df a}+sn] sDkgL P]g, @)^# sf] ;b:ox¿ a}7s a}7s eQf ? ;+Vof bkmf !$! adf]lhd ;DklQ vl®b jf laqmL u®]sf] 5}g . ;~rfns, >L u0f]z dfg >]i7 ( !)$,))) ;~rfns, >L lqnf]s rGb cu|jfn ( !)@,))) -a_ bkmf !&% adf]lhd ;Da4 sDkgLaLr ePsf] ;~rfns, >L ljgf]b s'df® Kofs'®]n ! !),))) sf®f]af®sf] ljj®0f ;~rfns, >L ®fdrGb ;+3O{ @ @),))) o; ;DaGwL ljj®0f jflif{s k|ltj]bgsf] n]vf ;DaGwL l6Kk0fLdf pNn]v ul®Psf] 5 .
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 41 -e_ o; P]g tyf k|rlnt sfg"gadf]lhd ;~rfns ;+:yfut ;'zf;g nfu' ug]{ . ;ldltsf] k|ltj]bgdf v'nfpg' kg]{ cGo s'g} s'®fM a+}ssf] ;Dk"0f{ sfo{x¿ cfGtl®s tyf afXo gLlt != n]vfk®LIfs cg'¿k kfngf ug]{ .
o; a}+ssf afÅo n]vfk®LIfs >L l6=cf®=pkfWofo a+}ssf] nIo, p2]Zo k|flKtsf nflu cfjZos P08 sDkgLåf®f cf=j= @)&$÷&% sf] a}+ssf] k|efjsf®L gLlt, ljlw tyf dfu{bz{g agfpg ® n]vfk®LIf0f ;kmntfk"j{s ;DkGg ug{'ePsf] 5 . ;f]sf] k|efjsf®L ¿kdf kfngf u®fpg'sf ;fy} ;fy}, sDkgL P]g, @)^# sf] bkmf !!! cg';f® cg'udg ug]{ . cf=j= @)&%÷&^ sf] nflu jt{dfg n]vfk®LIfs k'gM lgo'lQm x'g ;Sg] ePsf]n] n]vfk®LIf0f ;ldltsf] #= ;+:yfut ;fdflhs pQ®bfloTj l;kmfl®z adf]lhd n]vfk®LIfs lgo'lQm tyf lghsf] a}+s Ps c;n ;+:yfut gful®s ;d]t ePsf] kfl®>lds cg'df]bg ug{ o; ;fwf®0f;efdf k|:tfj gftfn] ;dfhsf ljleGg If]qdf ;fdflhs lxt tyf k]z ul®Psf] 5 . pTyfgsf] nflu ;lqmo e"ldsf lgjf{x ub}{ cfO®x]sf] @= ;+:yfut ;'zf;g 5 . Gf]kfn ®fi6« a}+ssf] lgb]{zg ^=!^ adf]lhd a}+sn] ;dLIff cjwLsf] v'b gfkmfsf] ! k|ltzt a}+sn] lgodgsf®L lgsfo tyf sfg"gsf] ;+:yfut ;fdflhs pQ®bfloTj lqmofsnfksf] kl®kfngfsf] lglDt dfq} geO{ c;n Jofj;flos nflu ljlgof]hg u®]sf] 5 . ;+:yfut ;fdflhs sfo{ tyf cfjZos kf®blz{tfsf lglDt ;d]t pQ®bfloTj sf]ifdf ;dLIfff cjwLsf] v'b gfkmfsf] ;+:yfut ;'zf;gnfO{ ;w}+ g} cu|0fL :yfgdf ! k|ltzt ?= !,##,$*,^!( ljlgof]hg ul®Psf] 5 ®fv]sf] 5 . a}+ssf] ;+:yfut ;'zf;g ;+®rgf h'g cl3Nnf] jif{ ? !,$&,#$,^^) ®x]sf] lyof] . cGtu{t ;~rfns ;ldltsf] lgikIf Pj+ kf®bzL{ pQm ®sd dWo] ?= #$,^&,))$ sf]ifaf6 vr{ sfo{ k|0ffnL, ;~rfns ;ldltsf] x:tIf] kd'Qm ePsf] 5 . pk®f]Qm ljj®0fsf cltl®Qm ;+:yfut b}lgs Joj:yfksLo sfdsf®jfxL tyf a}+ssf] sfo{ ;fdflhs pQ®bfloTj cGtu{t Pg cfO{ ;L Plzof ;Dkfbg cem r':t ® k|efjsf®L agfpg ;~rfns kmfp08]zgn] ;dLIff cjwLdf ?= !,$%,!!,#^! ;ldlt ® o; cGtu{tsf ;ldltx¿ ;d]t lqmoflzn vr{ u®]sf] 5 h;af6 b]zsf ljkGg ju{sf j[4, ®x]sf 5g\ . afnaflnsf tyf c;xfox¿ nfeflGjt ePsf 5g\ . a}+sn] ;+:yfut ;'zf;gsf tLg cleGg cË Integrity, Transparency ® Fairness nfO{ g]kfn ®fi6« a}+ssf] lgb]{zg adf]lhd ;fdflhs ;b}j cfTd;ft ub}{ cfPsf] 5 ® a}+sn] cfˆgf pQ®bfloTj If]qdf Pg cfO{ ;L Plzof kmfpG8]zg z]o®wgL, cGo ;®f]sf®jfnfsf] lxt tyf cfˆgf dfkm{t vr{ ug{ gldNg] ePsf]n] pQm kmfpG8]zgdf ;]jfu|fxLx¿sf] dfu ® ;]jfu|fxLnfO{ lbOg] ;]jfsf] ;dLIff cjwLdf s'g} ®sd bflvnf ul®Psf] 5}g . u'0f:t® j[l¢ ug{ ;+:yfut ;'zf;gnfO{ cfˆgf] gLlt tyf lgodx¿sf] cleGg cËsf] ¿kdf ckgfPsf] $= u|fxs klxrfg (KYC) ® ;DkQL z'4Ls®0f 5 . (AML® CFT): a+}ssf] ;+:yfut ;'zf;gnfO{ yk r':t tyf dha't a}+sn] ;DklQ z'4Ls®0f -dgL nfpG8l®Ë_ agfpg a+}sn] æ;+:yfut ;'zf;g gLltÆ hf®L lgjf®0f P]g, @)^$, o; ;DaGwL lgodfjnL tyf ul®Psf] 5, h;sf] d'Vo p2]Zox¿ lgDg pNn]lvt g]kfn ®fi6« a}+sn] hf®L u®]sf{ ;DklQ z'4Ls®0f ®x]sf 5g\ . lgoGq0f;Fu ;DaGwL lgb]{lzsfx¿sf] k"0f{¿kdf k|efjsf®L kl®kfngf ub}{ cfPsf] 5 . ;DklQ a+}ssf ;Dk"0f{ tx, ;+®rgf tyf sfo{x¿df pRr z'4Ls®0f ®f]syfd ug{ a}+sn] k|efjsf®L gLlt,
42 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% lgod ® lgb]{lzsfx¿ to u®L nfu' ul®;s]sf] 5 . ;d[l4sf] nflu tkfO{+x¿n] k|ToIf tyf ck|ToIf ¿kdf k'¥ofpg' ePsf] ;xof]u, dxTjk"0f{ ;Nnfx, ;'emfj, u|fxs klxrfg (KYC) ® ;DkQL z'4Ls®0fsf lg0f{o tyf dfu{bz{gn] g} a}+s cfhsf] ;an tyf ljifodf a}+ssf sd{rf®Lx¿nfO{ cBfjlws ®fVg] ;Ifd cj:yfdf cfOk'u]sf] 5 . tkfO{ z]o®wgL p2]Zo;lxt a}+sn] lg®Gt® o; ;DaGwL tflndx¿ dxfg'efjx¿n] xfdL k|lt b]vfpg'ePsf] ;b\efj tyf klg cfof]hgf ub}{ cfPsf] 5 . o;sf] ;fy} a}+sn] ] ljZjf;sf] ;~rfns ;ldlt ;w}+ g} ;®fxgf ub{5 . jflif{s ¿kdf lng] æbIftf cf+sng hfFr (Skill xfd|f x®]s pknAwLx¿df xfd|f ;xofqLx¿, xfd|f Assessment Test)” df ;a} sd{rf®LnfO{ o; ;]jfu|fxLx¿ ® xfd|f z'elrGtsx¿n] ;w}+ g} ;fy ljifodf clgjfo{ ;fd]n x'g' kg]{ Joj:yf u®L lbg'ePsf] 5 ® o;sf nflu d ;~rfns ;ldltsf] ;f] sf] k|efjsf®L sfof{Gjog u®]sf] 5 . oL ;a} tkm{af6 oxfFx¿k|lt xflb{s s[t1tf JoQm ug{ rfxG5' . Aoj:yfx¿sf] ;du| kl®0ffd :j¿k a}+ssf] u|fxs klxrfg (KYC) ® ;DkQL z'4Ls®0f ;DaGwL :t® o; ;~rfns ;ldltnfO{ lg®Gt® lbzflgb{]z ug]{ >L g]kfnL a}+lsË If]qs} pRr:t®df k'u]sf] 5 . g]kfn ®fi6« a}+s, >L g]kfn lwtf]kq af]8{, >L g]kfn :6s PS;r]Gh, >L sDkgL ®lhi6«f®sf] sfof{no, %= z]o®wgL;Fusf] ;DaGw tyf z]o®wgLx¿nfO{ >L cy{ dGqfno, >L g]kfn ;®sf® tyf cGo ;"rgf Joj:yf lgodgsf®L lgsfox¿nfO{ pxfFx¿n] k'¥ofpg' ePsf] cfiff9 d;fGt @)&% ;Dddf o; a}+ssf hDdf ;xof]usf] nflu s[t1tf hfx]® ub{5' . ;fy} a}+ssf] !,!*,!!( z]o®wgLx¿ ®xg' ePsf] hfgsf®L x®]s pknAwL ® k|ultdf cfˆgf] s8f kl®>dsf u®fpFb5' . a}+sn] z]o®wgLx¿;Fu ;"rgf cfbfg ;fy dxTjk"0f{ of]ubfg k'¥ofpg] a}+ssf ;a} k|bfg ug]{ sfo{nfO{ pRr k|fyldstf lbPsf] 5 . sd{rf®Lx¿sf] kl®>dsf] sb® ub}{ o; ;~rfns jflif{s ;fwf®0f ;efdf z]o®wgL dxfg'efjx¿;Fusf] ;ldlt cfpFbf jif{x¿df ;a};Fu o:t} ;xof]usf] k|ToIf ;+jfbsf] dfWodaf6 a}+sn] dfu{ lgb]{zg k|fKt ck]Iff ®fVb5' . ug]{ u®]sf] 5 . a}+ssf] jflif{s k|ltj]bg, q}dfl;s wGojfb . k|ltj]bg, k|]; lj1KtL nufot cGo hfgsf®Lx¿ ljleGg ;~rf® dfWod Pj+ a}+ssf] j]a ;fO6 www. ;~rfns ;ldltsf] tkm{af6 nicasiabank.com åf®f pknAw u®fpg] ul®Psf] t'n;L®fd cu|jfn 5 . cWoIf ^= wGojfb 1fkg xfd|f z]o®wgL dxfg'efjx¿ xfd|f] x®]s kfOnfdf ;fy lbg] ;xofqLx¿ x'g'x'G5 . a+}ssf] pQ®f]Q® k|ult tyf
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 43 lwtf]kq btf{ tyf lgisfzg lgodfjnL @)&# sf] cg';"rL !$, lgod @@ sf] pklgod @ ;Fu ;DalGwt
!= ;~rfns ;ldltsf] k|ltj]bgM -v_ cl3Nnf] jif{sf] k|To]s q}dfl;s cjwLdf sf®f]jf® ePsf] z]o®sf] s'n ;+Vof tyf k|:t't ;du| k|ltj]bg ;~rfns ;ldltsf] k|ltj]bg sf®f]jf® ePsf] lbg ;DjGwL hfgsf®L nufot /x]sf] . ;+ul7t ;+:yfsf] clwstd, Go"gtd ® clGtd @= n]vfk/LIf0fsf] k|ltj]bgM z]o® d"NoM ;DalGwt zLif{sdf pNn]v ul/Psf] . cflZjg d;fGt kf}if d;fGt clwstd d"No ?= $&$ clwstd d"No ?= #&* #= n]vfk/LIf0f ul/Psf] cfly{s ljj/0fM Go"gtd d"No ?= #$) Go"gtd d"No ?= ##^ ljQLo l:ylt ljj®0f, gfkmf tyf gf]S;fg ljj®0f, clGtd d"No ?= #%) clGtd d"No ?= #$% cGo lj:t[t cfo ljj®0f, OSjL6Ldf ePsf] kl®jt{g sf/f]jf/ ;+Vof ^,#@% sf/f]jf/ ;+Vof #,^!^ ;DaGwL ljj®0f ® gub k|jfx ljj®0f tyf ;Djå cg';"rLx¿df ;dfj]z ul®Psf] . sf/f]jf/ lbg $^ sf/f]jf/ lbg ^# r}q d;fGt cfiff9 d;fGt $= sfg"gL sf/jfxL ;DjGwL ljj/0fM clwstd d"No ?= #^) clwstd d"No ?= #%^ -s_ ut cfly{s jif{df a}+sn] tyf a}+ssf lj?4df Go"gtd d"No ?= @(* Go"gtd d"No ?= #)^ ;fdfGo Jofj;flos sf®f]jf® ;DaGwL d'2f clGtd d"No ?= #@# clGtd d"No ?= #!^ afx]s cGo d'2f g®x]sf] . sf/f]jf/ ;+Vof #,^%^ sf/f]jf/ ;+Vof #,@@! -v_ a}+ssf] ;+:yfks jf ;~rfnsn] jf ;+:yfks sf/f]jf/ lbg %^ sf/f]jf/ lbg ^% jf ;~rfnssf] lj?4df k|rlnt lgodsf] cj1f jf kmf}hbf®L ck®fw u®]sf] ;DaGwdf ^= ;d:of / r'gf}tLM d'2f bfo® ePsf] s'g} hfgsf®L k|fKt gePsf] . s= cfGtl/s ;d:of tyf r'gf}tL
-u_ s'g} ;+:yfks jf ;~rfns lj?4 cfly{s a9\bf] k|lt:kwf{sf sf/0f bIf hgzlQmsf] ck®fw u®]sf] ;DaGwdf d'2f bfo® ePsf] s'g} cefj tyf a+}sdf xfn sfo{/t hgzlQmnfO{ hfgsf®L k|fKt gePsf] . ;d]t sfod /fVg] r'gf}tL .
%= ;+ul7t ;+:yfsf] z]o/ sf/f]jf/ tyf k|ultsf] bIf hgzlQmsf] ljsf; ug{' tyf pTk|]l/t ug{' . ljZn]if0fM a9\bf] ;~rfng nfut . -s_ lwtf]kq jhf® ;+ul7t ;+:yfsf] z]o® sf®f]jf®sf ;DaGwdf Joj:yfkgsf] wf®0ff . v= afXo ;d:of tyf r'gf}tL
z]o® sf®f]jf®df x'g] ptf® r9fj v'Nnf ahf®n] k|lts'n Aofhb/ tyf t/ntfsf] l:ylt Pj+ k|ltkflbt u®]sf] d"No tyf dfGotf cg'¿k x'g] ;f]df x'g] cfsl:ds ptf/r9fj . ePsfn] o; ;DaGwdf Joj:yfkgsf] wf®0ff t6:y d'b|f:kmLlt tyf Aofhb/ aLr ;fd~h:otf ®x]sf] . sfod gx'g' .
44 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% cTolws t/ntf, gLltut cGof]naf6 cWoIf >L t'n;L/fd cu|jfn plAhg] ahf/ hf]lvd tyf ljQ Joj:yfkgsf ;~rfns >L hubLz k|;fb cu|jfn r'gf}tLx¿ . ;~rfns >L lqnf]s rGb cu|jfn -k|ltlgwLM Plzog l8l:6«Ao"6;{ k|f=ln=_* tLj| k|lt:kwf{ / To;af6 plAhPsf] o'lQmxLg ;~rfns >L /fdrGb| ;+3O{ k|lt:kwf{Tds Jojxf/ . ;~rfns >L /fh]Gb| k|;fb cof{n l;ldt nufgLsf cj;/x¿ . ;~rfns >L lagf]b s'df/ Kofs'/]n :jtGq ;~rfns >L u0f]z dfg >]i7 &= ;+:yfut ;'zf;gM * ldlt @)&$÷)%÷#) df ;DkGg a}+ssf] @) cf}+ jflif{s ;fwf®0f ;efaf6 lgjf{lrt eO{ cfpg' ePsf >L ;~rfns ;ldltsf] k|ltj]bg cGtu{t ;DalGwt Plzog l8l:6«Ao"6;{ k|f= ln= sf tkm{af6 k|ltlgwL >L zLif{sdf pNn]v ul/Psf] cflbTo s'df® cu|jfnsf] :yfgdf jxfFsf] cg'kl:yltdf *= ljj/0fkqdf k|If]k0f ul/Psf / n]vfk/LIf0f ePsf] a}slNks ;~rfnssf ¿kdf >L lqnf]s rGb cu|jfn ljj/0fx¿df aL; k|ltzt jf ;f] eGbf a9L km/s Ho"nfO{ dgf]gog ug]{ kq k|fKt eO{ ;f] cg'¿k ldlt ;DaGwL ljj/0fM @)&$÷)&÷)& sf] ;~rfns ;ldltsf] #@^ cf}+ a}7sn] hfgsf®L k|fKt u®]sf] ;fy} ldlt @)&$÷)*÷!$ a}+sn] !! k|ltzt Pg cfO{ l; Plzof C0fkq sf] ;~rfns ;ldltsf] ##! cf} a}7saf6 j}slNks lgisfzgsf jvt a}+sn] k|s|flzt u/]sf] ;~rfnssf] ¿kdf dgf]lgt x'g' eO{ k'gM pQm sDkgLaf6 ljj/0fkqdf k|If]k0f ul/Psf / a}+ssf] nv]fk/LIf0f k|fKt kqfg';f® pQm sDkgLsf] k|ltlgwLsf] ¿kdf >L lqnf]s kZrftsf] jf:tljs ljQLo ljj/0fdf ePsf] km/s rGb cu|jfnHo" ldlt @)&$÷)(÷)( sf] ;~rfns @) k|ltzt jf ;f] eGbf a9Lsf] gePsf] . ;ldltsf] ##$ cf}+ a}7saf6 afFsL sfo{sfnsf] nflu ;~rfns lgo'Qm x'g'ePsf] . (= lgod @@ sf] pklgod -%_ ;Fu ;DalGwt ljz]if 36gf jf kl/l:ylt ;DaGwL ljj/0fM 3_ pRr Aoj:yfksLo txaf6 /flhgfdf lbg' ePsf] M !_ ;+ul7t ;+:yfsf] ljlgoddf ;+zf]wg M gfd M nId0f l/;fn gePsf] kb M k|d'v sfo{sf/L clws[t @_ ;+ul7t ;+:yfsf] ;~rfns jf pRr cnu ePsf] ldlt M @)&$÷!@÷)@ Joj:yfksLo txsf clws[tsf] kl/jt{g ª_ pRr Aoj:yfksLo txdf gofF lgo'lQm M s_ ;~rfnssf] kbfjwL ;dfKt ePsf]M gfd M ;'lbk vgfn a}+ssf lgjf{lrt x'g'ePsf ;~rfnsx¿sf] kb M l;lgo/ Dofg]h/ kbfjlw ;dfKt ePsf] . lgo'Qm ePsf] ldlt M @)&$÷)^÷@@ gfd M /fh' k|;fb clwsf/L v_ ;~rfns ;ldltaf6 /flhgfdf lbg' ePsf] M kb M Dofg]h/ gePsf] lgo'Qm ePsf] ldlt M @)&$÷!)÷@@ u_ ;~rfns ;ldltdf gofF lgo'lQmM #_ nfef+z 3f]if0ff jf kF"hL ;+/rgfdf kl/jt{g M >L u0f]z dfg >]i7 ldlt @)&$÷)%÷@( df cfly{s jif{ @)&#÷&$ sf] nflu ldlt @)&$÷)%÷#) a;]sf] ;~rfns ;ldltsf] #@! cf}+ a}7saf6 df ;DkGg a+}ssf] aL;f}+ jflif{s ;fwf/0f ;efaf6 @) :jtGq ;~rfnsdf lgo'Qm x'g'ePsf] . tt\kZrft k|ltzt af]g; z]o/ k|bfg ul/Psf] . af]g; z]o/ ljt/0f ;~rfns ;ldltsf] ;+/rgf b]xfo adf]lhd /x]sf] M kZrft a}+ssf] r'Qmf k'FhL ? * ca{ # s/f]8 !! nfv !^ xhf/ ((* k'u]sf] .
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 45 46 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 47 - - - - - 18,272,015 10,172,233 As at at As As at at As 588,287,715 537,403,660 283,985,874 100,000,000 2,266,526,366 7,215,492,263 1,088,666,791 2,301,561,462 1,215,914,763 4,396,160,113 3,549,208,278 16 July 2016 16 July 16 July 2016 16 July 64,606,790,894 11,607,520,231 57,876,398,870 Amount in NPR Amount 83,573,552,004 - - - - - 9,857,544 35,386,546 48,254,332 As at at As As at at As Bank 100,000,000 2,999,989,431 7,772,766,542 1,293,225,050 1,062,949,674 1,630,033,602 3,028,560,991 1,493,384,968 3,479,828,475 15 July 2017 15 July 79,905,602,416 15 July 2017 15 July 10,019,615,155 70,615,820,219 10,291,445,440 103,108,361,998 - - - - - 49,831,991 74,382,923 As at at As As at at As 742,269,472 270,000,000 313,929,191 1,721,813,609 8,620,837,348 1,759,424,471 4,658,145,235 1,266,017,586 8,132,486,809 16 July 2018 16 July 11,629,507,290 16 July 2018 16 July 14,132,768,273 15,860,733,092 139,589,607,845 115,804,620,907 170,943,177,826 ------As at at As 18,272,015 10,172,233 As at at As 588,127,466 537,403,660 283,985,874 2,266,526,366 7,115,385,414 1,088,666,791 2,301,561,462 1,215,914,763 4,396,160,113 3,549,208,278 16 July 2016 16 July 16 July 2016 16 July 64,606,790,894 11,607,520,231 57,876,398,870 83,473,391,755 - - - - - 48,153 9,857,544 36,389,609 48,254,332 As at at As As at at As Group 2,999,989,431 7,772,766,542 1,295,950,724 1,070,529,538 1,630,033,602 3,028,560,991 1,493,384,968 3,489,595,585 15 July 2017 15 July 79,887,564,759 15 July 2017 15 July 10,089,615,155 70,616,383,533 10,291,445,440 103,100,049,175 NIC ASIA Bank Limited ASIA NIC - - - - - As on 32 Ashadh 2075 (As at 16 July 2018) 16 July at 2075 (As 32 Ashadh on As 60,875 Consolidated Statement of Financial Position Financial of Consolidated Statement 52,705,510 74,382,923 As at at As As at at As 742,269,472 313,929,191 1,721,813,609 8,628,877,303 1,784,405,723 4,008,145,235 1,266,017,586 8,173,703,208 16 July 2018 16 July 11,728,515,665 16 July 2018 16 July 14,304,768,273 15,860,733,092 139,578,561,246 116,625,120,722 171,092,849,642 4.9 4.8 4.7 4.6 4.5 4.4 4.3 4.2 4.1 4.21 4.20 4.19 4.18 4.17 4.16 4.15 4.14 4.13 4.12 4.11 4.10 Note Note Borrowing Deposits from customers Deposits from Derivative financial instruments financial Derivative Due to Nepal Rastra Bank Nepal Due to Liabilities Instituions Financial BankDue and to Total Assets Total Other assets Deferred taxDeferred assets Goodwill and Intangible assets Goodwill Intangible and Property and equipment and Property Investment property Investment Investment in associates Investment Investment in susidiaries Investment Current tax assets Current Investment securities Investment Loans and advances to customers to advances and Loans Loan and advances to BFIs to advances Loan and Other assets trading Derivative financial instruments. financial Derivative Placement with Bank and Financial Institutions Financial Bank with and Placement Due from Nepal Rastra Bank Nepal Due from Assets equivalent cash Cash and
48 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% - - - - - 172.81 As at at As 515,702,553 915,509,071 146,829,993 1,610,680,950 1,720,645,643 4,575,374,272 7,906,700,865 7,906,700,865 16 July 2016 16 July 23,354,310,848 75,666,851,139 83,573,552,004 Director - - - - - Ram Chandra Sanghai 155.62 55,797,787 As at at As 501,249,729 As per our report of even date of report per our As FCA Mishra, Kumar Sanjeev Partner & Co. TR Upadhya Accountants Chartered 1,877,686,394 1,844,544,130 6,692,597,498 1,458,128,070 15 July 2017 15 July 24,129,996,963 10,414,828,022 92,693,533,976 10,414,828,022 103,108,361,998 - - - - 145.32 2,814,629 25,025,507 As at at As 943,654,556 2,695,684,007 8,031,116,998 3,487,908,815 2,073,775,098 Director 16 July 2018 16 July 28,523,419,521 Chairman 11,670,455,561 11,670,455,561 159,272,722,265 170,943,177,826 Tulsi Ram Agrawal Tulsi Trilok Chand Agrawal Trilok - - - - - 172.81 As at at As 515,702,553 915,545,796 146,807,462 1,610,680,950 1,720,578,049 4,575,374,272 7,906,633,271 7,906,633,271 16 July 2016 16 July 23,354,310,848 75,566,758,484 83,473,391,755 - - - - - 155.65 Director Director 55,864,389 As at at As 501,249,729 1,877,686,394 1,846,858,328 6,692,597,498 1,465,472,105 15 July 2017 15 July 24,129,996,963 10,417,142,220 92,682,906,955 10,417,142,220 Ganesh Man Shrestha Ganesh Man 103,100,049,175 Jagdish Prasad Agrawal Jagdish - - - - 145.44 2,799,908 25,025,507 As at at As 953,991,664 2,695,684,007 8,031,116,998 3,487,908,815 2,125,162,751 16 July 2018 16 July 29,790,833,130 11,680,792,670 11,680,792,670 159,412,056,972 171,092,849,642 Director 4.9 4.27 4.26 4.25 4.24 4.23 4.15 4.28 4.22 Note Binod Kumar Pyakurel Kumar Binod Roshan Kumar Neupane Kumar Roshan Acting Chief Executive Officer Chief Executive Acting Director Bishal Sigdel Bishal Chief Financial Officer Chief Financial Rajendra Aryal Prasad Total equity attributable to equity holders equity to attributable equity Total Reserves Retained earnings Share premium Share Equity Share capital Total liabilities Total Subordinated Liabilities Subordinated Debt securitiesDebt issued Other liabilities Net assets value per share per assets value share Net Deferred taxDeferred liabilities Contingent liabilities and commitment and liabilities Contingent Provisions Total liabilities and equity and liabilities Total Current Tax Liabilities Tax Current Total equity Total Non-controlling interest Non-controlling Place: Kathmandu Place: 16, 2018 November Date:
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 49 49,919,233 58,064,578 31,694,451 707,009,657 161,609,119 580,553,262 129,184,664 155,409,210 (69,682,827) 657,090,424 7,088,588,243 4,362,929,035 1,132,927,048 Amount in NPR in Amount 2,725,659,208 3,382,749,632 3,602,423,329 3,672,106,156 1,829,441,182 Year ended Year 15 July 2017 15 July Bank 2,500,650 96,498,109 83,615,018 966,148,768 195,206,579 304,831,572 115,804,043 110,192,719 869,650,660 9,336,156,241 1,782,112,947 1,237,092,835 4,209,664,036 5,079,314,696 5,358,136,293 5,053,304,721 1,918,294,896 Year ended Year 13,545,820,277 16 July 2018 16 July 52,311,313 58,064,578 31,694,451 710,110,718 162,669,861 584,674,957 130,028,040 155,409,210 (69,682,827) 657,799,406 7,093,006,294 4,357,277,281 1,136,658,628 2,735,729,013 3,393,528,419 3,614,262,859 3,683,945,686 1,832,584,062 Year ended Year 15 July 2017 15 July Group 2,500,650 83,628,893 109,072,510 195,289,632 313,114,135 119,360,721 110,192,719 906,169,989 9,322,245,087 1,015,242,499 1,804,575,268 1,248,266,772 4,234,168,562 5,140,338,552 5,419,257,077 5,106,142,941 1,933,940,180 Year ended Year 13,556,413,650 16 July 2018 16 July NIC ASIA Bank Limited ASIA NIC Consolidated Statement of Profit or Loss Profit of Consolidated Statement 4.29 4.30 4.31 4.32 4.33 4.34 4.35 4.36 4.37 4.38 4.39 4.40 Note For the year ended 32 Ashadh 2075 (16 July 2018) 2075 (16 July ended 32 Ashadh the year For Interest income Interest Interest expense Interest Net interest income interest Net Fees and commission income commission and Fees Fees and commission expense commission and Fees Net fee and commission income commission and fee Net Net interest, fee and commission income commission and fee interest, Net Net trading income trading Net Other operating income Other operating Total operating income operating Total Impairment charge/(reversal) for loans and other other and loans for charge/(reversal) Impairment losses Net operating income operating Net Operating expenseOperating expenses Personnel Other operating expense Other operating Depreciation & Amortisation Depreciation Operating Profit Non operating income operating Non Non operating expense operating Non
50 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% - 20.40 20.40 22.12 1,365,415,593 1,365,415,593 1,365,415,593 Year ended Year 15 July 2017 15 July Director Ram Chandra Sanghai Bank - 16.62 16.62 16.62 As per our report of even date of report per our As FCA Mishra, Kumar Sanjeev Partner & Co. TR Upadhya Accountants Chartered 1,334,861,927 1,334,861,927 1,334,861,927 Year ended Year 16 July 2018 16 July Director Chairman - Tulsi Ram Agrawal Tulsi Trilok Chand Agrawal Trilok 22.16 22.16 22.16 1,367,797,385 1,367,797,385 1,367,797,385 Year ended Year 15 July 2017 15 July Group - 16.75 16.75 16.75 Director Director Ganesh Man Shrestha Ganesh Man 1,344,990,101 Jagdish Prasad Agrawal Jagdish 1,344,990,101 1,344,990,101 Year ended Year 16 July 2018 16 July Note Director Binod Kumar Pyakurel Kumar Binod Roshan Kumar Neupane Kumar Roshan Acting Chief Executive Officer Chief Executive Acting Director Bishal Sigdel Bishal Chief Financial Officer Chief Financial Rajendra Aryal Prasad Profit for the for period Profit Profit attributable to: attributable Profit the Bank of holders Equity Non-controlling interest Non-controlling Profit for the for period Profit Earnings per share Basic per earnings share Diluted earnings per earnings share Diluted Adjusted earning per earning share Adjusted Place: Kathmandu Place: 16, 2018 November Date:
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 51 ------(523,071) 1,220,500 3,092,133 1,220,500 (1,348,562) 1,366,636,092 1,366,636,092 1,366,636,092 1,365,415,593 Year ended Year 15 July 2017 15 July Amount in NPR Director Bank ------Ram Chandra Sanghai 2,370,538 (5,531,256) (2,596,150) (5,305,644) (5,531,256) As per our report of even date of report per our As FCA Mishra, Kumar Sanjeev Partner & Co. TR Upadhya Accountants Chartered 1,329,330,671 1,329,330,671 1,329,330,671 1,334,861,927 Year ended Year 16 July 2018 16 July ------(523,071) 1,220,500 3,092,133 1,220,500 (1,348,562) Director 1,369,017,884 Chairman 1,369,017,884 1,369,017,884 1,367,797,385 Year ended Year 15 July 2017 15 July Tulsi Ram Agrawal Tulsi Trilok Chand Agrawal Trilok ------Group 2,370,538 (5,531,256) (2,596,150) (5,305,644) (5,531,256) 1,339,458,845 1,339,458,845 1,339,458,845 1,344,990,101 Year ended Year 16 July 2018 16 July Director Director Ganesh Man Shrestha Ganesh Man Jagdish Prasad Agrawal Jagdish NIC ASIA Bank Limited ASIA NIC For the year ended 32 Ashadh 2075 (16 July 2018) 2075 (16 July ended 32 Ashadh the year For Consolidated Statement of Other Comprehensive Income Comprehensive Other of Consolidated Statement Director Binod Kumar Pyakurel Kumar Binod Roshan Kumar Neupane Kumar Roshan Acting Chief Executive Officer Chief Executive Acting Director Bishal Sigdel Bishal Chief Financial Officer Chief Financial Rajendra Aryal Prasad Non-controlling interest Non-controlling the period for income comprehensive Total Total comprehensive income attributable to: attributable income comprehensive Total the Bank of holders Equity Total comprehensive income for the period for income comprehensive Total Other comprehensive income for the period, tax income net of for income Other comprehensive c) Share of other comprehensive income of associate accounted as per equity method as per equity accounted associate of income comprehensive other of c) Share Net Other Comprehensive Income that are or may be reclassified to profit or loss be reclassified may profit or to are that Income Comprehensive Other Net - Reclassify to profit or loss - Reclassify profit to - Income tax relating to above items above to tax relating - Income - Exchange gains/(losses) (arising from translating financial assets of foreign operation) foreign of assets financial translating from (arising gains/(losses) - Exchange b) Items that are or may be reclassified to profit or loss be reclassifiedprofit may to or are that b) Items hedge flow cash on - Gains/(losses) Net Other Comprehensive Income that will or loss that be not reclassifiedprofit Income to Comprehensive Other Net - Income tax relating to above items above to tax relating - Income - Gains/(losses) on revaluation on - Gains/(losses) plans defined benefit on gains/(losses) - Actuarial Other comprehensive income, net of income tax income net of income, Other comprehensive will or loss that be not reclassifiedprofit to a) Items value fair at measured instruments in equity investments from - Gains/(losses) Profit for the year the for Profit Place: Kathmandu Place: 16, 2018 November Date:
52 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% ------
557,274,279 707,009,657 343,066,149 (49,919,233) (277,470,206) (625,143,101) 6,559,811,607 1,044,809,342 1,763,079,935 Amount in NPR in Amount 15,298,811,523 (1,431,936,864) (5,895,285,327) (4,329,331,038) (1,467,557,207) 16,900,895,143 Year ended Year (2,116,543,636) (2,741,686,738) 15 July 2017 15 July (13,175,826,318) (20,780,518,714) Bank ------
966,148,768 228,141,180 742,269,472 (96,498,109) (253,131,025) (490,542,829) 1,179,455,778 3,856,740,748 1,194,837,621 6,555,793,919 6,065,251,089 12,599,013,166 59,684,005,428 (5,920,370,454) (5,539,592,494) (9,597,690,869) (2,904,276,516) 64,029,884,624 Year ended Year 16 July 2018 16 July (48,388,421,155) (58,668,928,326) ------
557,274,279 710,678,018 350,528,335 (52,361,313) (347,470,206) (625,143,101) 6,562,962,669 1,333,751,820 1,702,719,595 15,280,773,865 (1,612,836,353) (5,865,590,169) (4,329,331,038) (1,539,757,077) 17,171,799,965 Year ended Year (2,337,326,592) (2,962,469,693) 15 July 2017 15 July (13,385,949,423) (21,211,846,151) Group - - - - -
750,000,000 981,570,401 252,310,014 742,269,472 (107,145,165) (605,993,161) (465,286,115) 1,077,455,778 3,856,740,748 1,235,937,799 6,426,917,180 5,961,631,064 12,643,946,538 59,420,319,722 (4,803,567,425) (5,598,982,810) (9,607,378,454) (2,927,365,535) 64,163,336,781 Year ended Year 16 July 2018 16 July (49,647,262,943) (58,972,357,400) Note NIC ASIA Bank Limited ASIA NIC For the year ended 32 Ashadh 2075 (16 July 2018) 2075 (16 July ended 32 Ashadh the year For Consolidated Statement of Cash Flow of Statement Consolidated Statement CASH FLOWS FROM OPERATING ACTIVITIES OPERATING FROM FLOWS CASH received Interest received income other and Fees activities operating other from Receipts paid fees and Commission Employees to Cash Payment assetsand liabilities operating in changes cash Operating flows before (Increase)/Decrease Assets in Operating Rastra Bank Nepal Due from institutions financial bank and with Placement institutions financial bank and to advances Loan and customers to advances and Loans liabilities Increase/(Decrease) in operating institutions financial bank Due and to Rastra Nepal BankDue to tax paid activities operating before cash flow from Net activities operating cash flow from Net Other assets Other assets trading Deposit from customers Deposit from Borrowings Other liabilities Dividend received Dividend paid Interest Income taxes paid taxes Income Other expense paid
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 53 ------38,766,421 43,406,621 317,932,849 (25,660,305) (14,452,834) (49,364,656) (36,696,304) (69,379,803) (405,604,824) 1,473,663,071 3,549,208,278 1,330,316,899 1,442,503,832 1,229,803,103 3,479,828,475 Director ------Ram Chandra Sanghai 39,893,310 10,789,107 128,959,060 535,003,938 (28,444,442) (72,392,319) As per our report of even date of report per our As FCA Mishra, Kumar Sanjeev Partner & Co. TR Upadhya Accountants Chartered (638,606,219) (194,131,344) 3,005,153,898 3,479,828,475 2,738,630,236 4,652,658,334 8,132,486,809 (4,198,817,743) (4,151,222,991) ------446,316 38,827,790 43,406,621 317,932,849 Director (30,625,516) (49,364,656) (36,696,304) (59,612,693) Chairman (449,610,368) 1,738,223,372 3,549,208,278 1,330,316,899 1,658,154,747 1,244,702,253 3,489,595,585 Tulsi Ram Agrawal Tulsi Trilok Chand Agrawal Trilok ------8,683,843 39,893,310 128,959,060 535,003,938 (28,444,442) (72,392,319) (944,523,776) (194,131,344) 2,990,254,749 3,489,595,585 2,723,731,087 4,684,107,624 8,173,703,208 (3,740,826,460) (4,001,254,527) Director Director Ganesh Man Shrestha Ganesh Man Jagdish Prasad Agrawal Jagdish Director Binod Kumar Pyakurel Kumar Binod Roshan Kumar Neupane Kumar Roshan Acting Chief Executive Officer Chief Executive Acting Director Bishal Sigdel Bishal Chief Financial Officer Chief Financial Rajendra Aryal Prasad CASH FLOWS FROM INVESTING ACTIVITIES INVESTING FROM FLOWS CASH securities investment of Purchase securities investment sale of from Receipts equipment and property of Purchase equipment and the property sale of from Receipt assets intangible of Purchase assets the intangible sale of from Receipt properties investment of Purchase properties the investment sale of from Receipt activities cash usedNet in investing ACTIVITIES FINANCING FROM FLOWS CASH securities debt of issue from Receipt securities debt of Repayment liabilities subordinated of issue from Receipt liabilities subordinated of Repayment shares of issue from Receipt activities financing cash from Net increase (decrease)Net in cash cash and equivalents 1, 2074 Shrawan at equivalents cash Cash and held equivalents andcash oncash fluctuations rate of exchange Effect 2075 end Ashadh Cash cash and at equivalents Interest received Interest received Dividend Dividends paid Dividends Interest paid Interest Other receipt/payment Place: Kathmandu Place: 16, 2018 November Date:
54 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% ------(943,993) Total Equity Equity (5,878,444) (1,817,305) (1,090,244) (63,204,219) (72,553,658) (72,553,658) (123,457,123) 1,330,316,899 Amount in NPR Amount 1,344,990,101 1,267,112,680 1,243,396,269 1,337,294,352 1,367,797,385 7,906,633,271 7,382,844,717 10,417,142,220 10,417,142,220 11,680,792,670 ------Interest Non-controlling Non-controlling ------Total (943,993) 63,204,219 (5,878,444) (1,817,305) (1,090,244) 460,584,335 (63,204,219) (72,553,658) (72,553,658) (123,457,123) 1,330,316,899 1,344,990,101 1,267,112,680 1,243,396,269 1,337,294,352 1,367,797,385 7,906,633,271 7,382,844,717 10,417,142,220 10,417,142,220 11,680,792,670 ------As per our report of even date of report per our As FCA Mishra, Kumar Sanjeev Partner & Co. TR Upadhya Accountants Chartered (943,993) Other (943,993) Reserve (5,158,121) 96,958,118 84,777,192 (1,817,305) (1,090,244) (6,975,426) 254,035,350 254,035,350 330,746,872 (15,886,837) 158,021,225 173,908,062 ------Director (147,523) 413,973,831 350,849,556 (63,204,219) (72,553,659) 953,991,664 105,644,116 Earning 1,264,084,377 Retained (850,110,546) (391,259,037) (826,783,606) 1,344,990,101 1,846,858,328 1,846,858,328 1,367,649,862 1,344,990,101 1,367,797,385 1,720,578,049 (1,200,880,158) (1,338,519,500) Rajendra Prasad Aryal (1,411,073,158) ------Reserve 28,472,369 28,472,369 44,244,462 15,772,093 29,596,355 29,596,355 (1,123,986) Revaluation ------Director (720,323) (720,323) 2,312,016 2,312,016 1,591,694 Reserve Ram Chandra Sanghai 125,621,616 Fair Value 125,621,616 (123,309,600) (123,309,600) ------Reserve 455,575,876 455,575,876 Regulatory ------Director Group 731,710 Trilok Chand Agrawal Trilok Chairman 3,686,060 34,686,094 34,686,094 38,372,154 33,954,384 33,954,384 Exchange Exchange Equalisation Equalisation Tulsi Ram Agrawal Tulsi Statement of Changes in Equity of Statement ------For the year ended 32 Ashadh 2075 (16 July 2018) 2075 (16 July ended 32 Ashadh the year For Reserve General 294,693,194 266,972,385 1,558,180,565 1,558,180,565 1,825,152,950 1,263,487,370 1,263,487,370 Director ------Director Jagdish Prasad Agrawal Prasad Jagdish Ganesh Man Shrestha Ganesh Man Share Premium Premium ------Share Capital Capital 916,343,068 1,200,880,158 1,338,519,500 6,692,597,498 6,692,597,498 2,117,223,226 8,031,116,998 1,338,519,500 4,575,374,272 5,776,254,430 (1,200,880,158) Director Roshan Kumar Neupane Kumar Roshan Binod Kumar Pyakurel Kumar Binod Acting Chief Executive Officer Chief Executive Acting Bishal Sigdel Bishal Chief Financial Officer Chief Financial Place: Kathmandu Place: 16, 2018 November Date: Particulars Gains/(losses) on revalution on Gains/(losses) Gains/(losses) from investments in equity instruments measured at fair value fair at measured instruments in equity investments from Gains/(losses) Other Comprehensive income, net of tax net of income, Other Comprehensive Profit for the year the for Profit Comprehensive Income for the year for Income Comprehensive Adjusted Restated Balance at Sawan 1, 2074 Sawan Balance at Restated Adjusted Adjustment/Restatement Balance as at Sawan 1, 2074 Sawan Balance as at Balance as at Ashadh End, 2074 End, Ashadh Balance as at Other distributions: and by contributions Total Cash Dividend Paid Cash Dividend Bonus Shares issued issued Shares Bonus Dividends to equity holders: equity to Dividends Balance as at Ashadh End, 2075 End, Ashadh Balance as at Share based payments Share Total contributions by and distributions: distributions: and by contributions Total Transactions with owners, directly recognized in equity Transactions issued share Right Other Transfer from the reserve the year from during Transfer Cash Dividend Paid Cash Dividend Transfer to reserve the year to during Transfer Bonus Shares issued issued Shares Bonus Exchange gains/(losses) (arising from translating financial assets of foreign operation) foreign of assets financial translating from (arising gains/(losses) Exchange the year for income comprehensive Total Dividends to equity holders: equity to Dividends Fair Value Reserve (Investment in Equity Investment) : Investment) in Equity Reserve (Investment Value Fair Share based payments Share Gains/(losses) on cash flow hedge flow cash on Gains/(losses) Transactions with owners, directly recognized in equity Transactions Right share issued share Right Atuarial gains/(losse) on defined benefit plans defined benefit on gains/(losse) Atuarial Transfer from the reserve the year from during Transfer Net gain(loss) on revaluation on gain(loss) Net Transfer to reserve the year to during Transfer Gains/(losses) from investments in equity instruments measured at fair value fair at measured instruments in equity investments from Gains/(losses) Total comprehensive income for the year for income comprehensive Total Other Comprehensive income, net of tax net of income, Other Comprehensive Exchange gains/(losses) (arising from translating financial assets of foreign operation) foreign of assets financial translating from (arising gains/(losses) Exchange Comprehensive Income for the year for Income Comprehensive year the for Profit Gains/(losses) on cash flow hedge flow cash on Gains/(losses) Adjusted Restated Balance at Sawan 1, 2073 Sawan Balance at Restated Adjusted Atuarial gains/(losse) on defined benefit plans defined benefit on gains/(losse) Atuarial Transfer to regulatory reserve regulatory to Transfer Adjustment/Restatement Balance as at Sawan 1, 2073 Sawan Balance as at
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 55 ------(943,993) Total 63,204,219 Equity Equity (1,817,305) (5,878,443) (1,090,244) 460,651,929 (63,204,219) (70,448,395) (70,448,395) 1,334,861,927 (123,457,123) 1,330,316,899 1,327,166,178 1,267,112,680 1,241,014,477 1,365,415,593 7,906,700,865 7,382,844,717 Amount in NPR Amount 10,414,828,022 10,414,828,022 11,670,455,561 ------Interest Non-controlling Non-controlling ------(943,993) Total 63,204,219 (1,817,305) (5,878,443) (1,090,244) 460,651,929 (63,204,219) (70,448,395) (70,448,395) 1,334,861,927 (123,457,123) 1,330,316,899 1,327,166,178 1,267,112,680 1,241,014,477 1,365,415,593 7,906,700,865 7,382,844,717 10,414,828,022 10,414,828,022 11,670,455,561 ------As per our report of even date of report per our As FCA Mishra, Kumar Sanjeev Partner & Co. TR Upadhya Accountants Chartered (943,993) (943,993) Other 84,777,192 (1,817,305) (5,158,121) 96,958,118 Reserve (6,975,426) (1,090,244) 254,035,350 254,035,350 330,746,871 (15,886,837) 158,021,225 173,908,062 Director ------Rajendra Prasad Aryal (147,523) Earning 413,973,831 350,917,150 (63,204,219) (70,448,395) 943,654,556 105,644,116 Retained 1,334,861,927 1,264,084,377 (826,783,606) (850,110,546) (391,259,037) 1,334,861,927 1,844,544,130 1,844,544,130 1,365,268,070 1,365,415,593 1,720,645,643 (1,200,880,158) (1,338,519,500) (1,408,967,895) ------15,772,093 28,472,369 28,472,369 44,244,462 29,596,355 29,596,355 Reserve (1,123,986) Director Revaluation Ram Chandra Sanghai ------(720,323) (720,323) 2,312,016 2,312,016 1,591,694 Reserve 125,621,616 125,621,616 Fair Value Value Fair (123,309,600) (123,309,600) ------Director Reserve Regulatory Regulatory 455,575,876 455,575,876 Trilok Chand Agrawal Trilok Chairman ------Tulsi Ram Agrawal Tulsi NIC ASIA Bank Limited ASIA NIC Statement of Changes in Equity of Statement 731,710 3,686,060 34,686,094 34,686,094 38,372,154 33,954,384 33,954,384 Exchange Exchange For the year ended 32 Ashadh 2075 (16 July 2018) 2075 (16 July ended 32 Ashadh the year For Equalisation Equalisation ------Director Director Jagdish Prasad Agrawal Prasad Jagdish Reserve Ganesh Man Shrestha Ganesh Man General 266,972,385 294,693,194 1,558,180,565 1,558,180,565 1,825,152,950 1,263,487,370 1,263,487,370 ------Share Premium Premium ------Director Share Capital Capital 916,343,068 Roshan Kumar Neupane Kumar Roshan Binod Kumar Pyakurel Kumar Binod 1,200,880,158 1,338,519,500 6,692,597,498 6,692,597,498 2,117,223,226 8,031,116,998 1,338,519,500 4,575,374,272 5,776,254,430 Acting Chief Executive Officer Chief Executive Acting (1,200,880,158) Bishal Sigdel Bishal Chief Financial Officer Chief Financial Place: Kathmandu Place: 16, 2018 November Date: Particulars Transfer from the reserve the year from during Transfer Transfer to reserve the year to during Transfer Exchange gains/(losses) (arising from translating financial assets financial translating from (arising gains/(losses) Exchange operation) foreign of the year for income comprehensive Total Gains/(losses) on cash flow hedge flow cash on Gains/(losses) Atuarial gains/(losse) on defined benefit plans defined benefit on gains/(losse) Atuarial Gains/(losses) on revalution on Gains/(losses) Gains/(losses) from investments in equity instruments measured measured instruments in equity investments from Gains/(losses) value fair at Other Comprehensive income, net of tax of net income, Other Comprehensive Profit for the year Comprehensive Income for the year for Income Comprehensive Adjusted Restated Balance at Sawan 1, 2074 Sawan Balance at Restated Adjusted Adjustment/Restatement Balance as at Sawan 1, 2074 Sawan Balance as at Balance as at Ashadh End, 2074 Ashadh Balance as at Other distributions: and by contributions Total Cash Dividend Paid Cash Dividend Bonus Shares issued issued Shares Bonus Dividends to equity holders: equity to Dividends Share based payments Share Right share issued share Right Transactions with owners, directly recognized in equity Transactions Transfer from the reserve the year from during Transfer Transfer to reserve the year to during Transfer Balance as at Ashadh End, 2075 Ashadh Balance as at Exchange gains/(losses) (arising from translating financial assets financial translating from (arising gains/(losses) Exchange operation) foreign of the year for income comprehensive Total Other distributions: and by contributions Total Gains/(losses) on cash flow hedge flow cash on Gains/(losses) Cash Dividend Paid Cash Dividend Atuarial gains/(losse) on defined benefit plans defined benefit on gains/(losse) Atuarial Bonus Shares issued issued Shares Bonus Dividends to equity holders: equity to Dividends Net gain(loss) on revaluation on gain(loss) Net Gains/(losses) from investments in equity instruments measured measured instruments in equity investments from Gains/(losses) value fair at Share based payments Share Other Comprehensive income, net of tax net of income, Other Comprehensive Right share issued share Right Transactions with owners, directly recognized in equity Transactions Comprehensive Income for the year for Income Comprehensive year the for Profit Adjusted Restated Balance at Sawan 1, 2073 Sawan Balance at Restated Adjusted Adjustment Restatement Balance as at Sawan 1, 2073 Sawan Balance as at Other Reserve includes Capital Redemption Reserve, Corporate Social Responsibility Reserve and Other Comprehensive Reserve Reserve, Reserve Social Corporate Other Redemption Comprehensive Other and Responsibility Reserve Capital includes
56 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% NIC ASIA Bank Limited Notes forming part of the financial statements Amount in NPR 4.1 Cash and Cash Equivalent Group Bank As at As at As at As at As at As at 16 July 2018 15 July 2017 16 July 2016 16 July 2018 15 July 2017 16 July 2016 Cash In Hand 3,755,748,988 1,840,161,779 1,168,274,635 3,754,383,849 1,840,156,217 1,168,274,635 Balances with BFIs 3,374,009,734 1,649,433,806 2,165,016,171 3,334,158,475 1,639,672,259 2,165,016,171 Money at Call and Short Notice - - 215,917,471 - - 215,917,471 Other 1,043,944,486 - - 1,043,944,486 - - Total 8,173,703,208 3,489,595,585 3,549,208,278 8,132,486,809 3,479,828,475 3,549,208,278 The fair value of cash and cash equivalent is its carrying value. Cash at vault is adequately insured for physical and financial risks. The amount of cash at vault is maintained on the basis of the liquidity and business requirements. Balance with BFIs includes balance maintained at various banks and financial institutions. Cash held in foreign currency is subject to risk of changes in the foreign exchange rates. These are closely monitored, and risks, if identified, are promptly managed. Other items on cash and cash equivalents includes interbank placements and treasury with maturity above 7 days and below 3 months. Amount in NPR 4.2 Due from Nepal Rastra Bank Group Bank As at As at As at As at As at As at 16 July 2018 15 July 2017 16 July 2016 16 July 2018 15 July 2017 16 July 2016 Statutory Balances with NRB 15,812,712,630 10,261,750,282 4,396,160,113 15,812,712,630 10,261,750,282 4,396,160,113 Securities purchased under Resale Agreement ------Other deposit and receivable 48,020,461 29,695,158 - 48,020,461 29,695,158 - from NRB Total 15,860,733,092 10,291,445,440 4,396,160,113 15,860,733,092 10,291,445,440 4,396,160,113 The fair value of balance with the Nepal Rastra Bank (NRB) is its carrying amount itself. Balance with the NRB is principally maintained as a part of the regulatory cash reserve ratio required by the NRB. Other deposit and receivable from NRB includes citizen saving bond which the bank has held for market maker purpose and receivable from NRB for interest subsidy Amount in NPR 4.3 Placement with Banks & Group Bank Financial Institutions As at As at As at As at As at As at 16 July 2018 15 July 2017 16 July 2016 16 July 2018 15 July 2017 16 July 2016 Placement with Domestic BFIs ------Placement with Foreign BFIs 313,929,191 1,493,384,968 1,215,914,763 313,929,191 1,493,384,968 1,215,914,763 Less: Allowances for Impairment ------Total 313,929,191 1,493,384,968 1,215,914,763 313,929,191 1,493,384,968 1,215,914,763 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 above. Amount in NPR 4.4 Derivative financial instruments Group Bank As at As at As at As at As at As at 16 July 2018 15 July 2017 16 July 2016 16 July 2018 15 July 2017 16 July 2016 Held for Trading Interest Rate Swap ------Currency Swap ------Forward exchange Contract. ------Others ------Held for risk management - - - Interest Rate Swap ------Currency Swap ------Forward exchange Contract 1,266,017,586 3,028,560,991 2,301,561,462 1,266,017,586 3,028,560,991 2,301,561,462 Others ------Total 1,266,017,586 3,028,560,991 2,301,561,462 1,266,017,586 3,028,560,991 2,301,561,462 A significant part of the derivatives in the portfolio are related to servicing corporate clients in their risk management to hedge, e.g. foreign currency exposures. These products are used by Bank as part of its own regular treasury activities as well. From a risk perspective, the gross amount of derivative assets must be considered together with the gross amount of derivative liabilities, which are presented separately on the statement of financial position.
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 57 NIC ASIA Bank Limited Notes forming part of the financial statements Amount in NPR 4.5 Other Trading Assets Group Bank As at As at As at As at As at As at 16 July 2018 15 July 2017 16 July 2016 16 July 2018 15 July 2017 16 July 2016 Tresury bills ------Government Bonds ------NRB Bonds ------Domestic Corporate bonds ------Equities 60,875 48,153 - - - - Other ------Total 60,875 48,153 - - - - Pledged ------Non-Pledged ------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 are presented under this account head. The trading asset includes derivative assets and non derivative assets. As on the reporting date, the bank does not have any outstanding trading assets. Amount in NPR 4.6 Loan and Advances to BFIs Group Bank As at As at As at As at As at As at 16 July 2018 15 July 2017 16 July 2016 16 July 2018 15 July 2017 16 July 2016 Domestic BFIs Loans to Microfinance 4,055,193,757 1,646,497,319 1,099,662,201 4,705,193,757 1,646,497,319 1,099,662,201 Institutions Other ------Less: Allowances for 47,048,521 16,463,717 10,995,410 47,048,521 16,463,717 10,995,410 impairment Total 4,008,145,235 1,630,033,602 1,088,666,791 4,658,145,235 1,630,033,602 1,088,666,791 Impairment allowance on Loans and advances to BFIs have been consided as per NRB directive. All the loans to BFIs have been classified in pass category. Amount in NPR 4.6.1 Specific Allowance for Impairment Balance at Shrawan 1 16,463,717 10,995,410 - 16,463,717 10,995,410 - Impairment loss for the year: Charge for the year 30,584,805 5,468,307 - 30,584,805 5,468,307 - Recoveries/reversal ------Amount written off ------Balances at Ashadh end 47,048,521 16,463,717 10,995,410 47,048,521 16,463,717 10,995,410 No individual loans to banks and micro finance has terms and conditions that significantly affect the amount, timing or certainty of consolidated cash flows of the Bank. These assets have been classified as loans and receivables and are subsequently measured at amortized costs. Risks associated with these assets are regularly assessed. These are interest bearing advances and the income on these assets is credited to statement of profit or loss under interest income.
58 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% Amount in NPR 4.7 Loans and advances to Group Bank customers As at As at As at As at As at As at 16 July 2018 15 July 2017 16 July 2016 16 July 2018 15 July 2017 16 July 2016 Loans and advances to 117,868,952,952 71,577,686,484 58,912,852,952 117,040,170,573 71,577,123,170 58,912,852,952 customers at amortised cost Less: Impairment Allowances Collective Impairment 1,171,420,285 724,386,137 646,846,277 1,163,137,722 724,386,137 646,846,277 Individual Impairment 72,411,944 236,916,814 389,607,805 72,411,944 236,916,814 389,607,805 Net amount 116,625,120,722 70,616,383,533 57,876,398,870 115,804,620,907 70,615,820,219 57,876,398,870 Loan and advance measured ------at FVTPL Total 116,625,120,722 70,616,383,533 57,876,398,870 115,804,620,907 70,615,820,219 57,876,398,870 Above impairment is as per NRB directive no. 2 which is higher than total impairment as per NAS 39 which is NPR 280,779,250, NPR 326,122,350 & NPR 481,649,205 for FY 2017/18, FY 2016/17 & FY 2015/16 respectively. Group Bank As at As at As at As at As at As at Particulars 16 July 2018 15 July 2017 16 July 2016 16 July 2018 15 July 2017 16 July 2016 Loans and advances to 116,790,730,297 70,915,884,182 58,399,284,461 115,961,947,918 70,915,320,869 58,399,284,461 Customer Loans and advances to staff 636,641,280 353,731,043 267,062,746 636,641,280 353,731,043 267,062,746 Accrued Interest 449,863,939 308,071,259 246,505,746 441,581,376 308,071,259 246,505,746 Total 117,877,235,516 71,577,686,484 58,912,852,952 117,040,170,574 71,577,123,170 58,912,852,952 Impariment As per NRB Directive No. 2 1,243,832,229 961,302,951 1,036,454,082 1,235,549,666 961,302,951 1,036,454,082 AS per NAS 39 280,779,250 326,122,350 481,649,205 280,779,250 326,122,350 481,649,205
4.7.1 Analysis of loan and advance- Group Bank By Product As at As at As at As at As at As at 16 July 2018 15 July 2017 16 July 2016 16 July 2018 15 July 2017 16 July 2016 Product Term loans 22,686,434,587 8,660,523,070 5,750,972,109 22,685,908,516 8,659,959,756 5,750,972,109 Overdraft 28,184,560,362 18,330,815,164 12,368,026,268 28,184,560,362 18,330,815,164 12,368,026,268 Trust receipt/Import loans 1,532,270,540 1,178,211,539 2,556,298,876 1,532,270,540 1,178,211,539 2,556,298,876 Demand and Other Working 16,020,083,918 8,566,351,742 10,796,911,148 15,191,827,610 8,566,351,742 10,796,911,148 Capital loans Personal residential loans 1,050,903,962 11,871,499,381 9,312,732,868 1,050,903,962 11,871,499,381 9,312,732,868 Real estate loans 24,660,010,932 3,754,830,071 2,968,345,029 24,660,010,932 3,754,830,071 2,968,345,029 Margin lending loans 1,931,155,660 1,968,917,788 4,224,597,816 1,931,155,660 1,968,917,788 4,224,597,816 Hire purchase loans 5,023,527,515 6,949,959,837 4,393,271,137 5,023,527,515 6,949,959,837 4,393,271,137 Deprived sector loans 9,314,091,390 4,234,127,914 2,396,028,597 9,314,091,390 4,234,127,914 2,396,028,597 Bills Purchased - 523,473,505 352,345,500 - 523,473,505 352,345,500 Staff loans 636,641,280 353,731,043 793,130,086 636,641,280 353,731,043 793,130,086 Other 6,387,691,431 4,877,299,811 2,753,687,773 6,387,691,431 4,877,299,811 2,753,687,773 Sub Total 117,427,371,576 71,269,740,865 58,666,347,206 116,598,589,197 71,269,177,551 58,666,347,206 Interest Receivable 441,581,376 307,945,619 246,505,746 441,581,376 307,945,619 246,505,746 Grand Total 117,868,952,952 71,577,686,484 58,912,852,952 117,040,170,573 71,577,123,170 58,912,852,952
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 59 4.7.2 Analysis of loan and advance- Group Bank By Currency As at As at As at As at As at As at 16 July 2018 15 July 2017 16 July 2016 16 July 2018 15 July 2017 16 July 2016 Nepalese rupee 117,114,089,952 71,054,212,979 58,034,440,112 116,285,307,574 71,053,649,666 58,034,440,112 Indian rupee ------USD 754,863,000 523,473,505 878,412,840 754,863,000 523,473,505 878,412,840 GBP ------Euro ------JPY ------Chinese Yuan ------Other ------Total 117,868,952,952 71,577,686,484 58,912,852,952 117,040,170,573 71,577,123,170 58,912,852,952 4.7.3 Analysis of loan and advance- Group Bank By Collateral As at As at As at As at As at As at 16 July 2018 15 July 2017 16 July 2016 16 July 2018 15 July 2017 16 July 2016 Movable / Immovable assets 106,777,102,906 64,774,987,481 51,325,164,855 106,777,102,906 64,774,987,481 51,325,164,855 Gold and silver 616,834,265 507,831,621 215,325,578 616,834,265 507,831,621 215,325,578 Guarantee of domestic BFIs ------Government Guarantee 216,534,275 216,534,275 77,375,775 216,534,275 216,534,275 77,375,775 Guarantee of international rated bank ------Export document ------Fixed Deposit receipts 207,313,501 387,980,239 346,568,208 207,313,501 387,980,239 346,568,208 Government securities / bonds Counter guarantee ------Counter guarantee ------Personal guarantee ------Other 9,222,911,697 5,690,352,868 6,948,418,536 9,222,385,626 5,689,789,555 6,948,418,536 Subtotal 117,040,696,644 71,577,686,484 58,912,852,952 117,040,170,573 71,577,123,170 58,912,852,952 Unsecured ------Grand Total 117,040,696,644 71,577,686,484 58,912,852,952 117,040,170,573 71,577,123,170 58,912,852,952 4.7.4 Allowances for Impairment Group Bank As at As at As at As at As at As at 16 July 2018 15 July 2017 16 July 2016 16 July 2018 15 July 2017 16 July 2016 Specific allowances for impairment Balance at Shrawan 1 236,916,814 389,607,805 - 236,916,814 389,607,805 - Impairment loss for the year Charge for the year ------Recoveries/reversal during (157,837,623) (152,690,991) - (166,120,186) (152,690,991) - the year Write-offs ------Exchange rate variance on ------foreign currency Other movement ------Balance at Ashadh end 79,079,191 236,916,814 389,607,805 70,796,628 236,916,814 389,607,805 Collective allowances for impairment Balance at Shrawan 1 724,386,137 646,846,277 724,386,137 646,846,277 Impairment loss for the year: Charge/(reversal) for the year 440,366,901 77,539,860 440,366,901 77,539,860 Exchange rate variance on ------foreign currency Other movement ------Balance at Ashadh end 1,164,753,038 724,386,137 646,846,277 1,164,753,038 724,386,137 646,846,277 Total allowances for 1,243,832,229 961,302,951 1,036,454,082 1,235,549,666 961,302,951 1,036,454,082 impairment
60 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% - - - - 63,242,500 As at at As at As at As 833,288,706 201,808,278 770,046,206 833,288,706 Amount in NPR in Amount 3,066,907,344 1,907,291,065 5,598,224,839 16 July 2016 16 July 2016 16 July 2016 16 July 10,774,231,526 10,774,231,526 11,607,520,231 - - - - - Bank Bank Bank As at at As at As at As 600,722,096 176,011,500 828,062,378 424,710,596 600,722,096 1,992,275,446 6,598,555,235 9,418,893,059 9,418,893,059 15 July 2017 15 July 2017 15 July 2017 15 July 10,019,615,155 - - - - As at at As at As at As 757,223,119 190,911,500 343,102,568 566,311,619 757,223,119 1,093,438,964 2,161,384,193 9,777,619,428 16 July 2018 16 July 2018 16 July 2018 16 July 13,375,545,154 13,375,545,154 14,132,768,273 - - - - 64,242,500 As at at As at As at As 833,288,706 201,808,278 770,046,206 834,288,706 3,066,907,344 1,907,291,065 5,598,224,839 16 July 2016 16 July 2016 16 July 2016 16 July 10,774,231,526 10,774,231,526 11,607,520,231 - - - - 70,000,000 Group Group Group As at at As at As at As 600,722,096 176,011,500 828,062,378 424,710,596 600,722,096 1,992,275,446 6,598,555,235 9,488,893,059 9,488,893,059 15 July 2017 15 July 2017 15 July 2017 15 July 10,089,615,155 NIC ASIA Bank Limited ASIA NIC - - - Notes forming part the financialstatements of forming Notes As at at As at As at As 172,000,000 757,223,119 190,911,500 343,102,568 566,311,619 757,223,119 1,093,438,964 2,161,384,193 9,777,619,428 16 July 2018 16 July 2018 16 July 2018 16 July 13,547,545,154 13,547,545,154 14,304,768,273 Investment securities measured other through Investment Income comprehensive Total Less: specific allowances for impairment impairment for Less: specific allowances Investment made by the Bank in financial instruments has been presented under this account head in two categories i.e. investment securities measured at amortized cost and investment in equity measured measured in equity investment and amortized cost at securitiesmeasured investment i.e. head categories in two account under this presented has been instruments the Bank in financial by made Investment been comprehensive has recognizedvalue other in fair in changes and value fair at measured is cost amortized at those than measured other Investment income. comprehensive other through value fair at investment. of in the cost changing without shares of the number increasing by made is investment of the valuation shares, bonus of in the form received is the investment from income Where income. equivalent. cash and been cash under classified have 90 days to up maturity with Bills Treasury securities amortized measured at Cost Investment Other Nepal Rastra BankNepal instruments deposits Total Nepal Rastra BankNepal bonds Other Government treasury bills Government Total Investment in equity measure at FVTOCI at measure in equity Investment Government bonds bonds Government securities equity Unquoted Investment securities measured at amortized cost cost amortized securities at measured Investment securitiesDebt instruments Equity securities equity Quoted Investment Securities Investment 4.8.2 4.8.1 4.8
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 61 NIC ASIA Bank Limited Notes forming part of the financial statements Amount in NPR
4.8.3 Information relating to investment in equities Group Bank Investment securities designated as at fair As at As at As at As at value through through other comprehensive 16 July 2018 15 July 2017 16 July 2018 15 July 2017 income Equity instruments Cost Fair Value Cost Fair Value Cost Fair Value Cost Fair Value Investment in quoted equity National Life Insurance Company Limited 51,616,442 51,616,442 51,616,442 51,616,442 51,616,442 51,616,442 51,616,442 51,616,442 65,000 shares of Rs 100 Each Nepal Life Insurance Company 2,480,925 3,244,500 2,480,925 5,004,800 2,480,925 3,244,500 2,480,925 5,004,800 3,090 Shares of Rs 100 Each Rural Microfinance Development Centre 25,231,000 25,231,000 25,231,000 25,231,000 25,231,000 25,231,000 25,231,000 25,231,000 Limited 352,615 Shares of Rs 100 Each Global IME Samunnat Scheme 1* 37,672,680 33,038,940 37,672,680 38,388,461 37,672,680 33,038,940 37,672,680 38,388,461 3,767,268 Shares of Rs 10 Each NABIL Equity Fund* 4,759,440 4,692,808 4,759,440 4,749,921 4,759,440 4,692,808 4,759,440 4,749,921 475,944 Shares of Rs 10 Each NIBL Pargati Fund* 10,274,070 9,246,663 10,274,070 10,202,152 10,274,070 9,246,663 10,274,070 10,202,152 1,027,407 Shares of Rs 10 Each NMB Hybrid Fund L-1* 11,014,210 10,672,769 11,014,210 10,948,125 11,014,210 10,672,769 11,014,210 10,948,125 1,101,421 Shares of Rs 10 Each NIC Asia Growth Fund* 150,000,000 150,000,000 - - 150,000,000 150,000,000 - - 15,000,000 Shares of Rs 100 Each Swadeshi Laghubitta Bittiya Sanstha Limited* ------1,200 1,200 12 shares of Rs 100 Each Mero Microfinance Bittiya Sanstha Limited 14,000,000 14,000,000 14,000,000 14,000,000 14,000,000 14,000,000 14,000,000 14,000,000 200,200 Shares of Rs 100 Each Citizen Investment Trust 264,568,496 264,568,496 264,568,496 264,568,496 264,568,496 264,568,496 264,568,496 264,568,496 111,496 Shares of Rs 100 Each
Total (A) 571,617,263 566,311,619 421,617,263 424,709,397 571,617,263 566,311,619 421,618,463 424,710,597
Investment in Unquoted equity Jyoti Life Insurance Limited* 150,000,000 150,000,000 150,000,000 150,000,000 150,000,000 150,000,000 150,000,000 150,000,000 1,500,000 Shares of Rs 100 Each Karja Suchana Kendra Ltd 1,611,500 1,611,500 1,611,500 1,611,500 1,611,500 1,611,500 1,611,500 1,611,500 94,529.25 Shares of Rs 100 Each Mahuli Samudayik Laghubitta Bittiya Sanstha* 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 20,000 Shares of 100 Each National Banking Institute 2,400,000 2,400,000 2,400,000 2,400,000 2,400,000 2,400,000 2,400,000 2,400,000 24,000 Shares of 100 Each Nepal Clearing House limited 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 60,000 Shars of 100 Each Nepal Electronic Payment System* 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 150,000 Shares of 100 Each Grameen Laghubitta Bittiya Sanstha Limited* 3,000,000 3,000,000 - - 3,000,000 3,000,000 - - 30,000 Shars of 100 Each Shrijana Community Development Center* 500,000 500,000 - - 500,000 500,000 - - 5,000 Shares of 100 Each Solve Laghubitta Bittiya Sanstha Limited* 11,400,000 11,400,000 - - 11,400,000 11,400,000 - - 114,000 Shares of 100 Each
Total (B) 190,911,500 190,911,500 176,011,500 176,011,500 190,911,500 190,911,500 176,011,500 176,011,500
Total (A+B) 762,528,763 757,223,119 597,628,763 600,720,897 762,528,763 757,223,119 597,629,963 600,722,097 Investment in unquoted equity are shown at cost considering networth of invested equity are not less than cost. * Companies have not distributed dividends from last three years
62 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% - - - 10,172,233 As at at As 10,172,233 16 July 2016 16 July Amount in NPR Amount - - - 9,857,544 9,857,544 As at at As Bank 15 July 2017 15 July - - - - 25,025,507 As at at As 25,025,507 16 July 2018 16 July ------10,172,233 As at at As As at at As 10,172,233 100,000,000 100,000,000 100,000,000 16 July 2016 16 July 16 July 2016 16 July ------9,857,544 9,857,544 As at at As As at at As 100,000,000 Group 100,000,000 100,000,000 15 July 2017 15 July 15 July 2017 15 July NIC ASIA Bank Limited ASIA NIC ------Notes forming partstatements the financial of forming Notes 25,025,507 As at at As As at at As 25,025,507 270,000,000 270,000,000 270,000,000 16 July 2018 16 July 16 July 2018 16 July Current Tax Assets Tax Current of on behalf (TDS) at source and tax deducted Act 2058 Tax filedIncome as per taxthe returns the Bank self assessment under tax by paid income advance includes Assets Tax Current 2058. Act Tax the Income of per as the provision computed the Government to the tax payable includes tax liabilities income the current the Bank. Simialrly, in subsidiaries Investment Investment Total Less: Impairmment CarryingNet Amount Investment in quoted subsidiaries in quoted Investment subsidiaries in unquoted Investment Total Current tax of prior periods prior tax of Current Current income tax liabilities tax liabilities income Current Total Current tax of prior periods prior tax of Current Current income tax assets income Current Current Tax Assets Tax Current 4.10 4.9
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 63 NIC ASIA Bank Limited Notes forming part of the financial statements Amount in NPR 4.10.1 Investment in Quoted Subsidiaries Bank As at As at As at 16 July 2018 15 July 2017 16 July 2016 Cost Fair Value Cost Fair Value Cost Fair Vale Total ------The Bank's subsidiaries are not listed on the stock exchange as on the reporting date.
4.10.2 Bank As at As at As at Investment in Unquoted Subsidiaries 16 July 2018 15 July 2017 16 July 2016 Cost Fair Value Cost Fair Value Cost Fair Vale NIC ASIA Capital Limited 200,000,000 200,000,000 100,000,000 100,000,000 100,000,000 100,000,000 NIC ASIA Lagubitta Bittiya Sanstha Limited 70,000,000 70,000,000 - - - - Total 270,000,000 270,000,000 100,000,000 100,000,000 100,000,000 100,000,000.00
4.10.3 Information relating to subsidiaries of Bank the bank Percentage of Ownership by Bank As at As at As at 16 July 2018 15 July 2017 16 July 2016 NIC ASIA Capital Limited 100 100 100 NIC ASIA Lagubitta Bittiya Sanstha Limited 100 - - NIC ASIA Lagubitta Bittiya Sanstha Limited was registered in Company Registrar on 2074/03/10 and started its operation on 2074/09/05
4.10.4 Non Controlling Interest of the Group subsidiaries As at As at As at 16 July 2018 15 July 2017 16 July 2016 NIC ASIA NIC ASIA NIC ASIA NIC ASIA NIC ASIA NIC ASIA Capital Lagubitta Capital Lagubitta Capital Lagubitta Bittiya Bittiya Bittiya Sanstha Sanstha Sanstha Equity interest held by NCI (%) ------Profit/(loss) allocated during the year ------Accumulated balance of NCI as on ashar ------end Dividend paid to NCI ------As the both the subsidiaries of the Bank are wholly owned subsidiaries thus non controlling interest doesn't exist on those subsidiaries as on the reporting date
4.11 Investment in Associates Group Bank As at As at As at As at As at As at 16 July 2018 15 July 2017 16 July 2016 16 July 2018 15 July 2017 16 July 2016 Investment in quoted associates - - - Investment in unquoted associates - - - Total Investment ------Less Impairmment Net Carrying amount ------The Bank does not have any associates as on the reporting date.
64 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% - - - - Fair Vale Fair Fair Vale Fair As at at As As at at As As at at As - - - - 16 July 2016 16 July 16 July 2016 16 July 16 July 2016 16 July Amount in NPR Cost Cost - - - - Fair Fair Fair Fair Value Value
As at As at As at Bank Bank Bank ------15 July 2017 15 July 15 July 2017 15 July 15 July 2017 15 July Cost Cost 2016 As at at As 16 July 16 July
------Fair Fair Fair Fair 2017 As at Bank Value Value 15 July 15 July As at at As As at at As As at at As ------16 July 2018 16 July 16 July 2018 16 July 16 July 2018 16 July Cost Cost 2018 As at at As 16 July 16 July - - - - Fair Vale Fair Fair Vale Fair As at at As As at at As As at at As - - - - 16 July 2016 16 July 16 July 2016 16 July 16 July 2016 16 July Cost Cost - - - - Fair Fair Fair Fair Value Value
NIC ASIA Bank Limited ASIA NIC As at As at As at Group Group Group ------15 July 2017 15 July 15 July 2017 15 July 15 July 2017 15 July Cost Cost 2016 2016 As at at As As at at As 16 July 16 July 16 July 16 July Notes forming partstatements the financial of forming Notes
------Fair Fair Fair Fair 2017 2017 As at As at Value Value Group Group 15 July 15 July 15 July 15 July As at at As As at at As As at at As ------16 July 2018 16 July 16 July 2018 16 July 16 July 2018 16 July Cost Cost 2018 2018 As at at As As at at As 16 July 16 July 16 July 16 July Information relating to associates of of associates to relating Information the bank Total Equity value of associates valueEquity of Investment in Unquoted associates in Unquoted Investment Total The Bank does not have any associates as on the reporting date. on the as associates any have The doesBank not associates in quoted Investment Less: Impairmment CarryingNet amount Investment in quoted associates in quoted Investment associates in unquoted Investment Investment Total Investment in Associates Investment 4.11 4.11.3 4.11.4 4.11.2 4.11.1
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 65 ------
As at at As 283,985,874 283,985,874 283,985,874 16 July 2016 16 July Amount in NPR Amount ------
As at at As Bank 48,254,332 48,254,332 283,985,874 (235,731,542) 15 July 2017 15 July ------
As at at As 48,254,332 26,128,591 74,382,923 74,382,923 16 July 2018 16 July ------
As at at As 283,985,874 283,985,874 283,985,874 16 July 2016 16 July ------
As at at As Group 48,254,332 48,254,332 283,985,874 (235,731,542) 15 July 2017 15 July ------
NIC ASIA Bank Limited ASIA NIC As at at As 26,128,591 48,254,332 74,382,923 74,382,923 16 July 2018 16 July Notes forming part of the financial statements partstatements the financial of forming Notes Adjustment/transfer amount Net Adjustment/transfer amount Net Total Addition/disposal during the year during Addition/disposal Investment properties measured at fair value fair measured properties at Investment Sharwan 1 Balance on as the year during value in fair changes Net cost measured properties at Investment Sharwan 1, Balance on as the year during value in fair changes Net date. reporting at as Banking Assets partywise Non 5.12 for of details note Refer Addition/disposal during the year during Addition/disposal Investment PropertiesInvestment 4.12
66 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% ------end 2074 end 687,379,099 118,438,933 Total Ashadh Ashadh Total (64,991,495) (29,177,208) 583,845,326 Amount in NPR Amount ------end 2075 end 943,710,903 104,880,586 537,403,660 673,107,052 609,406,430 Total Ashadh Ashadh Total (293,535,339) (168,581,209) 1,070,529,538 1,784,405,723 1,584,445,302 2,393,812,154 ------7,257,928 7,257,928 10,316,454 10,309,032 17,574,382 10,309,032 17,574,382 (3,051,104) Capital WIP Capital
------(661,789) (600,420) Others 38,290,650 11,994,984 32,742,243 58,976,540 58,976,540 81,562,257 92,956,821 92,956,821 114,304,500 151,933,361 151,933,361 Equipment & Equipment ------40,745,011 12,876,890 28,304,470 40,184,753 68,054,121 Machinery 87,651,599 (3,123,579) 97,403,662 (3,124,826) 311,291,755 338,394,969 (35,112,874) 127,836,351 165,457,783 441,636,664 (22,466,438) 103,241,694 ------Group (661,789) (600,420) Fixtures 41,863,140 58,484,573 12,355,279 10,960,101 32,742,243 62,188,736 81,562,257 93,317,115 73,419,910 Furniture & Furniture 105,314,083 (35,256,432) 114,304,500 155,505,851 178,733,992 (30,857,307) ------Vehicles 18,632,220 16,343,521 74,344,519 93,869,364 97,631,489 87,294,963 106,418,701 128,353,266 130,459,544 153,239,673 (46,541,550) 168,213,883 (14,870,095) 228,091,033 240,534,636 (26,680,046) (115,909,663) ------67,967,876 20,478,334 29,436,661 44,031,071 90,550,376 57,968,713 (9,981,447) Computer Accessories 108,053,853 150,555,355 NIC Asia Bank Limited Asia NIC (10,951,683) 150,584,314 207,600,506 208,524,068 106,553,243 (88,518,079) 117,050,131 (107,130,291) ------Notes forming part the financialstatements of forming Notes (59,340) Assets (126,078) 38,280,319 18,189,349 86,311,407 Leasehold 152,159,179 327,211,002 200,190,268 509,145,182 197,618,208 349,777,387 676,862,311 111,306,800 149,587,120 167,717,129 ------3,820,908 1,646,485 Buildings Buildings 76,418,165 72,597,257 70,950,772 97,757,972 97,757,972 97,757,972 21,339,807 25,160,715 26,807,200 ------land Freehold Freehold 239,934,542 140,320,227 380,254,769 380,254,769 140,320,227 380,254,769 380,254,769 Acquisition during the year during Acquisition Capitalization Acquisition during the year during Acquisition Capitalization Property and Equipment (PE) Equipment and Property Cost deemed or cost 2073 end Ashad Balance at Additions Disposals Adjustment Others Balance at Ashad end 2074 end Ashad Balance at Additions Disposals Adjustment Others Balance at Ashad end 2075 end Ashad Balance at Accumulated depreciation and impairment and depreciation Accumulated 2073 end Ashad Balance at Depreciation Charge for the Year for Charge Depreciation Impairment for the Year for Impairment Disposals Others Balance at Ashad end 2074 end Ashad Balance at Depreciation Charge for the Year for Charge Depreciation Impairment for the Year for Impairment Disposals Others Balance at Ashad end 2075 end Ashad Balance at Capital Work in Progress Work Capital Net Book Value Net 2073 end Ashad Balance at Balance at Ashad end 2074 end Ashad Balance at Balance at Ashad end 2075 end Ashad Balance at 4.13
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 67 ------end 2074 end 681,999,192 120,638,890 (29,177,208) (64,991,495) 583,845,326 Total Ashad Ashad Total 1,121,248,986 1,121,248,986 Amount in NPR Amount ------end 2075 end 923,233,972 537,403,660 101,805,046 Total Ashad Ashad Total 675,307,009 608,530,846 (293,535,339) (168,581,209) 1,062,949,674 1,759,424,471 2,367,955,317 ------7,257,928 7,257,928 10,316,454 10,309,032 17,574,382 17,574,382 10,309,032 (3,051,104) Capital WIP Capital ------Office (600,420) (661,789) 38,290,650 32,742,243 58,976,540 58,976,540 11,994,984 81,562,257 92,956,821 92,956,821 Equipment 151,933,361 151,933,361 114,304,500 ------40,662,826 40,184,753 67,971,936 12,876,890 27,755,196 87,651,599 97,403,662 (3,124,826) (3,123,579) 307,455,003 335,025,307 22,466,438) Machinery (35,112,874) 165,375,598 437,717,727 127,836,351 102,692,420 ------(600,420) (661,789) Fixtures Bank 54,415,397 38,290,650 32,742,243 58,976,539 98,332,713 11,994,984 10,660,098 92,956,821 72,759,613 81,562,257 Furniture & Furniture (35,256,432) (30,857,307) 151,933,360 171,092,325 114,304,500 ------Vehicles 74,344,519 18,616,872 16,245,710 97,616,141 87,181,805 93,869,364 123,412,610 106,248,701 130,304,892 148,242,175 (26,680,046) (14,870,095) (46,541,550) 227,921,033 235,423,980 168,213,883 (115,909,663) ------
67,967,876 44,031,071 90,550,376 20,478,334 28,196,199 56,728,250 (9,981,447) 102,161,737 145,903,702 Computer (88,518,079) (10,951,683) 207,600,506 202,631,952 117,050,131 106,553,243 150,584,314 Accessories (107,130,291) ------(59,340) Assets (126,078) 25,472,770 86,311,407 40,855,918 17,301,358 150,603,948 196,059,438 504,164,112 Leasehold 348,222,156 673,568,849 152,162,718 169,404,737 197,618,208 111,306,800 ------3,820,908 1,646,485 76,418,165 72,597,257 70,950,772 97,757,972 97,757,972 21,339,807 25,160,715 26,807,200 97,757,972 Buildings Buildings 5 5 10 10 10 50 ------
239,934,542 140,320,227 380,254,769 380,254,769 140,320,227 380,254,769 380,254,769 Freehold land land Freehold Lower of 15 Years or Lease or Period 15 Years of Lower Useful Life (In Years) Life (In Useful Acquisition during the year during Acquisition the year during Acquisition Capitalization Capitalization Property and Equipment (PE) Equipment and Property Cost deemed or cost 31 2073 Ashad Balance at Additions Disposals Adjustment Others 31 2074 Ashad Balance at Additions Disposals Adjustment Others 32 2075 Ashad Balance at impairment and depreciation Accumulated 31 2073 Ashad Balance at the Year for Charge Depreciation the Year for Impairment Disposals Others 31 2074 Ashad Balance at the Year for Charge Depreciation the Year for Impairment Disposals Others 32 2075 Ashad Balance at Book Value Net 31 2073 Ashad Balance at 31 2074 Ashad Balance at 32 2075 Ashad Balance at Ongoing to the flow Bank. will the expenditure from benefits economic the future that probable is it if is capitalized expenditure Subsequent at cost. recognized asset,recognized has an initially beenas and equipment property of item an of cost The disposal and carryingthe proceeds net from between the (calculatedthe difference as equipment and property of item an disposal of on loss or gain expensed Any incurred. as are condition the in working assets keep to maintenance and repairs or loss. in profit income other recognized within is the item) of amount follows:" as judgement useful per as management life their estimated over values their residual to their cost method allocate line to the straight- calculated using assets is other on Depreciation Group Computer Furniture Metal Equipment Office Vehicle Furniture Wooden Building Leasehold been assets have which 30.58 million to due been has followed Line Method the FY 2017/18 Straight during asset. However of the depreciation calculate to been has followed Method Value Down FY 2016/17 Written During the FY 2015/16 and 8. NAS as per prospectively and treated estimate in accounting change as assethas of usefulbeen in accounted life change 16 , NAS of As 61 per para off. written 4.13
68 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% NIC Asia Bank Limited Notes forming part of the financial statements Amount in NPR 4.14 Goodwill & Intangible Assets Group As at As at Particulars Software Other Ashad end Ashad end 2075 2074 Goodwill Purchased Developed Cost As on Sawan 1, 2073 - 31,783,000 - - - 31,783,000 Additions: ------Acquisition - 26,756,405 - - - 26,756,405 Capitalization ------Disposals or classified as held for sale ------Adjustment ------Balance at Ashadh 31 2074 - 58,539,405 - - 58,539,405 31,783,000 Additions: ------Acquisition - 30,695,477 - - 30,695,477 - Capitalization ------Disposals or classified as held for sale ------Adjustment ------Balance as on Ashadh 32, 2075 89,234,882 89,234,882 58,539,405 Depreciation and Impairment As on Sawan 1, 2073 - 13,510,985 - - - 13,510,985 Depreciation charge for the Year - 8,638,810 - - - 8,638,810 Disposals ------Adjustment ------As on Ashadh 31 2074 22,149,795 22,149,795 Depreciation charge for the Year - 14,379,577 - - 14,379,577 - Disposals ------Adjustment ------As on Ashadh 32 2075 36,529,372 36,529,372 22,149,795 Capital Work in Progress ------Net Book Value Balance at Ashad 31 2073 - 18,272,015 - - 18,272,015 - Balance at Ashad 31 2074 - 36,389,609 - - 36,389,609 - Balance at Ashad 32 2075 - 52,705,510 - - 52,705,510 -
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 69 NIC Asia Bank Limited Notes forming part of the financial statements Amount in NPR 4.14 Goodwill & Intangible Assets Bank As at As at Particulars Software Other Ashad end 2075 Ashad end 2074 Goodwill Purchased Developed Cost As on Sawan 1, 2073 - 31,783,000 - - 31,783,000 - Additions: - 25,660,305 - - 25,660,305 - Acquisition ------Capitalization ------Disposals or classified as held for sale ------Adjustment ------Balance at Ashadh 31 2074 - 57,443,305 - - 57,443,305 31,783,000 Additions ------Acquisition 28,444,442 28,444,442 25,660,305 Capitalization ------Disposals or classified as held for sale ------Adjustment ------Balance as on Ashadh 32, 2075 - 85,887,747 - - 85,887,747 57,443,305 Depreciation and Impairment As on Sawan 1, 2073 - 13,510,985 - - 13,510,985 - Depreciation charge for the Year - 8,545,774 - - 8,545,774 - Disposals ------Adjustment ------As on Ashadh 31 2074 - 22,056,759 - - 22,056,759 - Depreciation charge for the Year - 13,998,997 - - 13,998,997 - Disposals ------Adjustment ------As on Ashadh 32 2075 - 36,055,756 - - 36,055,756 22,056,759 Capital Work in Progress ------Net Book Value Balance at Ashad 31 2073 18,272,015 - - 18,272,015 - Balance at Ashad 31 2074 35,386,546 - - 35,386,546 - Balance at Ashad 32 2075 49,831,991 - - 49,831,991 - Acquired computer software licenses are capitalized on the basis of the costs incurred to acquire and bring to use the specific software. Costs associated with the development of software are capitalized where it is probable that it will generate future economic benefits in excess of its cost. Computer software costs are amortized on the basis of expected useful life. Costs associated with maintaining software are recognized as an expense as incurred. Software is amortised on a straight-line basis in profit or loss over its estimated useful life, from the date that it is available for use. The estimated useful life of software for the current and comparative periods is five years. Software assets with costs less than Rs. 10,000 are charged off on purchases as revenue expenditure.
70 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% ------
1,591,693 3,298,178 45,993,229 52,983,158 49,684,980 (2,814,629) (2,814,629) 146,829,993 As at at As (55,797,787) (14,476,300) (35,923,251) Current Year Current (146,829,993) Amount in NPR Amount 16 July 2016 16 July Net Deferred Tax Tax Deferred Net Assets/(Liabilities) ------
Bank Bank As at at As 55,797,787 (14,476,300) (35,923,251) (50,399,551) (55,797,787) Liabilities 15 July 2017 15 July Deferred Tax Tax Deferred ------
2,814,629 1,591,693 As at at As 45,993,229 Assets Assets 47,584,922 (2,814,629) 16 July 2018 16 July Deferred Tax Tax Deferred - - - - -
234,898 1,591,693 45,993,229 (2,799,908) 146,807,462 As at at As (14,476,300) (36,143,427) (146,807,462) 16 July 2016 16 July Net Deferred Tax Tax Deferred Net Assets/(Liabilities) ------
As at at As 55,864,389 Group Group (55,864,389) (14,476,300) (36,143,427) (50,619,727) Liabilities 15 July 2017 15 July NIC Asia Bank Limited Asia NIC Deferred Tax Tax Deferred ------Notes forming part of the financial statements partstatements the financial of forming Notes
234,898 1,591,693 2,799,908 45,993,229 47,819,820 (2,799,908) As at at As 16 July 2018 16 July Deferred Tax Assets Assets Tax Deferred 2017-18 Deferred taxDeferred liabilities Deferred taxDeferred assets Amount Net Deferred tax Deferred Loan and advance to customers to advance Loan and Properties Investment Deferred tax on temporary differences on followingitems on temporary tax on differences Deferred BFIs to advance Loan and temporary tax on differences Deferred tax losses carry unused taxDeferred on of forward in tax rate changes to taxDeferred due 32 2075 Ashadh tax asset/liabilities as on Deferred Net 1 2074 Sawan on as taxDeferred (asset)/liabilities the year during Origination/(Reversal) tax expense/(income)or recognisedloss Deferred in profit income tax expense/(income) recognisedDeferred comprehensive in other tax expense/(income recognisedDeferred in directly in equity Investment Securities Investment Property & Equipment Property Employees' defined benefit plan defined benefit Employees' Lease Liabilities Provisions differences Other temporary
4.15
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 71 ------(927,640) (527,479) 91,032,205 14,987,552 37,567,457 37,717,441 53,314,764 146,829,993 (92,421,378) (14,476,300) (55,797,787) (55,797,787) Previous Year Net Deferred Tax Tax Deferred Net Assets/(Liabilities) ------Bank (927,640) (527,479) (92,421,378) (14,476,300) Liabilities (108,352,797) Deferred Tax Tax Deferred ------14,987,552 37,567,457 Assets Assets 52,555,009 Deferred Tax Tax Deferred - - (66,601) (927,640) (527,479) 14,987,552 37,567,457 (92,421,378) (14,476,300) (55,864,389) Net Deferred Tax Tax Deferred Net Assets/(Liabilities) - - - - (66,601) (927,640) (527,479) Group (92,421,378) (14,476,300) Liabilities (108,419,398) Deferred Tax Tax Deferred ------14,987,552 37,567,457 52,555,009 Deferred Tax Assets Assets Tax Deferred 2016-17 Loan and advance to customers to advance Loan and Deferred tax on temporary differences on followingitems on temporary tax on differences Deferred BFIs to advance Loan and Deferred tax on temporary tax on differences Deferred tax losses carry unused taxDeferred on of forward in tax rate changes to taxDeferred due 2074 (Closing) Ashaad, 31st of end year tax asset/liabilities as on Deferred Net 1, 2073 (Opening) Sawan on as taxDeferred (asset)/liabilities the year during Origination/(Reversal) tax expense/(income)or recognisedloss Deferred in profit income tax expense/(income) recognisedDeferred comprehensive in other tax expense/(income recognisedDeferred in directly in equity Investment Properties Investment Investment Securities Investment Property & Equipment Property Employees' defined benefit plan defined benefit Employees' Lease Liabilities Provisions differences Other temporary
72 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% - - - - - 9,652,157 85,282,754 As at at As 352,963,652 140,389,152 588,287,715 Amount in NPR Amount 16 July 2016 16 July - - - - 78,858,970 31,425,919 As at at As Bank 736,352,069 156,650,540 289,937,553 1,293,225,050 15 July 2017 15 July - - - - 81,974,220 As at at As 693,850,228 681,489,026 106,111,085 7,057,412,789 8,620,837,348 16 July 2018 16 July - - - - - 9,652,157 As at at As 352,803,403 140,389,152 588,127,466 85,282,754.31 16 July 2016 16 July - - - - 79,653,398 737,817,616 157,116,238 As at at As NIC Asia Bank Limited Asia NIC Group 31,425,919.75 1,295,950,724 289,937,552.85 15 July 2017 15 July Notes forming part of the financial statements partstatements the financial of forming Notes - - - - 82,185,928 As at at As 694,875,232 681,489,026 106,264,720 7,064,062,396 8,628,877,303 16 July 2018 16 July Assets held for sale for held Assets Other Assets Other non banking assets banking Other non Other Assets Bills receivable Bills Accounts receivable Accounts Accrued Income Accrued Prepayments and Deposit and Prepayments Income Tax Deposit Tax Income Deferred Employee expenditure Employee Deferred Other Total 4.16
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 73 ------
As at at As As at at As 1,850,000,000 5,365,492,263 7,215,492,263 16 July 2016 16 July 2016 16 July Amount in NPR Amount Amount in NPR Amount ------
As at at As at As Bank Bank 500,041,096 7,272,725,446 7,772,766,542 15 July 2017 15 July 15 July 2017 15 July ------
As at at As at As 742,269,472 742,269,472 16 July 2018 16 July 2018 16 July 11,629,507,290 11,629,507,290 ------
As at at As As at at As 1,850,000,000 5,265,385,414 7,115,385,414 16 July 2016 16 July 2016 16 July ------
As at at As at As Group Group 500,041,096 7,272,725,446 NIC Asia Bank Limited Asia NIC 7,772,766,542 15 July 2017 15 July 15 July 2017 15 July ------Notes forming part of the financial statements partstatements the financial of forming Notes
As at at As As at at As 742,269,472 742,269,472 16 July 2018 16 July 2018 16 July 11,728,515,665 11,728,515,665 - Due to Bank and financial Institutions financial Bank Due and to The balances in accounts maintained with the Bank by other local financial institution have been presented under this head. Interbank borrowing, interbank deposit, balances on deposit, interbank balances borrowing, Interbank under head. this presented have been other localinstitution by financial the with Bank maintained in accounts The balances institutions. financial and to bank due under presented is institution financial bank and to due amount other as well as accounts clearing and settlement NRB from facility resort last Lender of agreement repurchase Sale and etc. NRB from deposit agreements, repurchase resort,and sale oflast lender facility, liquidity standing facilities, refinance of amount shallto NRB include payable amount The Money Market Deposit Market Money NRB from Refinance Due to Nepal Rastra Nepal Due Bank to Other due to Nepal Rastra Bank Nepal to Other due Interbank Borrowing Interbank Facility Liquidity Standing Total Other deposits from BFIs Other from deposits Settlement and clearing accounts clearing and Settlement Other deposits from BFIs Other from deposits Total 4.17 4.18
74 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% ------
As at at As Amount in NPR Amount 2,266,526,366 2,266,526,366 16 July 2016 16 July ------
As at at As Bank 2,999,989,431 2,999,989,431 15 July 2017 15 July ------
As at at As 1,721,813,609 1,721,813,609 16 July 2018 16 July ------
As at at As 2,266,526,366 2,266,526,366 16 July 2016 16 July ------
As at at As Group NIC Asia Bank Limited Asia NIC 2,999,989,431 2,999,989,431 15 July 2017 15 July ------Notes forming part of the financial statements partstatements the financial of forming Notes
As at at As 1,721,813,609 1,721,813,609 16 July 2018 16 July Others Total Held for Trading for Held Swap Rate Interest Swap Currency Contract. exchange Forward Others management risk for Held Swap Rate Interest Swap Currency Contract exchange Forward A significant part of the derivatives in the portfolio are related to servicing corporate clients in their risk management to hedge. For example, foreign currency foreign example, For hedge. to management in their risk clients to servicingrelated corporate are in the portfolio of derivatives the part A significant must be assets of derivative amount a risk the perspective, gross regular From treasuryown activities. its of by as used part Bank are products These exposures. NFRS doesnot However, financial position. of the statement on separately presented which are liabilities, derivative of amount the gross with together considered financial position. of in the statement these positions of netting allow Derivative financial instruments Derivative 4.19
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 75 - - - 259,305 9,513,403 2,607,231 483,840,976 201,258,702 As at at As As at at As 4,619,207,104 2,112,468,843 1,806,118,793 1,905,045,047 23,316,191,262 12,806,652,592 19,261,052,622 62,689,365,908 Amount in NPR Amount 64,606,790,894 64,606,790,894 16 July 2016 16 July 16 July 2016 16 July - - - 298,043 278,666 3,840,367 451,572,686 188,023,051 987,927,235 As at at As As at at As Bank Bank 3,108,203,821 1,404,483,913 21,800,210,954 10,125,793,503 18,393,263,113 24,850,608,054 78,496,701,428 79,905,602,416 79,905,602,416 15 July 2017 15 July 15 July 2017 15 July - - - 635,823 972,192 2,645,457 487,660,714 390,793,014 483,268,662 As at at As As at at As 4,559,176,476 34,328,582,447 13,761,041,525 48,019,537,051 10,890,731,098 31,227,993,334 16 July 2018 16 July 16 July 2018 16 July 135,026,177,897 139,589,607,845 139,589,607,845 - - - 259,305 9,513,403 2,607,231 483,840,976 201,258,702 As at at As As at at As 2,112,468,843 4,619,207,104 1,806,118,793 1,905,045,047 23,316,191,262 12,806,652,592 19,261,052,622 62,689,365,908 64,606,790,894 64,606,790,894 16 July 2016 16 July 16 July 2016 16 July - - - 298,043 278,666 3,840,367 451,572,686 188,023,051 987,927,235 As at at As As at at As Group Group NIC Asia Bank Limited Asia NIC 3,108,203,821 1,404,483,913 21,800,210,954 10,107,755,846 24,850,608,054 18,393,263,113 78,478,663,770 79,887,564,759 79,887,564,759 15 July 2017 15 July 15 July 2017 15 July - - - Notes forming partstatements the financial of forming Notes 635,823 972,192 2,645,457 487,660,714 390,793,014 483,268,662 As at at As As at at As 4,559,176,476 34,328,582,447 13,681,382,500 48,088,149,478 10,890,731,098 31,227,993,334 16 July 2018 16 July 16 July 2018 16 July 135,015,131,298 139,578,561,246 139,578,561,246 Deposit from Customers Deposit from Particulars Corporate Customers Deposit Term Call Deposit Deposit Saving Current Deposit Current Other Retail Deposit Deposit Term Deposit Current Other Total the particular portfolio. deposit for date reporting on as payable accrued interest includes customer Deposit from Customer Deposit from Particulars Nepalese rupeeNepalese Indian rupee Indian USD GBP Euro Yen Japanese Chinese yuan Other Total rate. spot closing at converted reporting date on as currencies different on deposit of value converted NPR wise include Currency 4.20 4.20.1
76 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% ------As at at As As at at As As at at As Amount in NPR Amount 16 July 2016 16 July 16 July 2016 16 July 16 July 2016 16 July ------As at at As As at at As As at at As Bank Bank Bank 15 July 2017 15 July 15 July 2017 15 July 15 July 2017 15 July ------As at at As As at at As As at at As 16 July 2018 16 July 16 July 2018 16 July 16 July 2018 16 July ------As at at As As at at As As at at As 16 July 2016 16 July 16 July 2016 16 July 16 July 2016 16 July ------As at at As As at at As As at at As Group Group Group 15 July 2017 15 July 15 July 2017 15 July 15 July 2017 15 July NIC Asia Bank Limited Asia NIC ------Notes forming partstatements the financial of forming Notes As at at As As at at As As at at As 16 July 2018 16 July 16 July 2018 16 July 16 July 2018 16 July Borrowing Particulars Domestic Borrowing Domestic Government Nepal Other Institution Other total Sub Borrowing Foreign BFIs Foreign Banks Development Multilateral Other Institutions total Sub Total Provisions Particulars Provisions for redundancy redundancy for Provisions restructuring for Provision tax litigation and legal issues Pending contracts Onerous Total Movement in provision Movement Particulars Balance at Sawan 1 Sawan Balance at the year during made Provisions the year used during Provisions the year during reversed Provisions discount of Unwind end Ashadh Balance at 4.21 4.22 4.22.1
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 77
- - - - -
64,366,533 52,569,040 52,569,040 89,966,552 91,438,594 59,366,507 154,333,085 116,935,573 206,902,125 116,935,573 342,171,194 152,327,464 153,269,739 915,509,071 As at at As at As Amount in NPR Amount 16 July 2016 16 July 2016 16 July - - - - -
33,162,685 96,194,575 96,194,575 97,338,381 69,051,705 95,718,632 91,908,965 130,501,066 129,357,260 226,695,641 129,357,260 863,278,622 208,812,887 As at at As at As Bank Bank 1,458,128,070 15 July 2017 15 July 2017 15 July - - - - -
24,798,627 93,774,708 128,512,135 142,768,413 153,310,762 128,512,135 271,280,548 117,969,786 119,442,292 153,310,762 201,178,092 105,835,674 As at at As at As 1,400,233,571 2,073,775,098 16 July 2018 16 July 2018 16 July - - - - -
64,366,533 52,569,040 52,569,040 89,966,552 91,438,594 59,206,258 154,333,085 116,935,573 206,902,125 116,935,573 342,368,168 152,327,464 153,269,739 915,545,796 As at at As at As 16 July 2016 16 July 2016 16 July - - - - -
33,219,669 96,251,559 96,194,575 97,338,381 69,051,705 95,718,632 99,196,016 130,501,066 129,414,244 226,752,625 129,414,244 863,278,622 208,812,887 As at at As at As NIC Asia Bank Limited Asia NIC Group Group 1,465,472,105 15 July 2017 15 July 2017 15 July Notes forming partstatements the financial of forming Notes - - - - -
26,225,161 93,774,708 129,938,669 143,072,280 155,041,163 128,816,002 273,010,949 117,969,786 119,442,292 155,041,163 201,178,092 154,190,129 As at at As at As 1,401,536,368 2,125,162,751 16 July 2018 16 July 2018 16 July Particulars defined benefit employees for Liability obligations etc., benefits employee short-term long-service for leave, liabilities fund, andpension gratuity obligation defined benefit for liabilities like benefits employees to relating Liabilities leave. annual and leave sick of service Long consists liabilities. leave other head of this account under presented are etc. dividend unpaid accruals, and income, unearned Creditors in 5.21 have disclosedbeen in dicslosure obligations defined benefit for breakup Actuarial of Recognised amount The Statement in Position: Financial Particulars unfunded defined of benefit value Present obligation funded defined of benefit value Present obligation defined benefit Recognised for Liability obligations Other Liabilities Liability for long-service leave for Liability obligations of value Present Total Short-term employee benefits benefits employee Short-term assets plan of value Fair Bills Payable Bills Present Value of Net Obligation Net of Value Present Creditors and accruals and Creditors Interest payable on deposit deposit on payable Interest Interest payable on borrowing on payable Interest Liabilities on defered grant income income grant defered on Liabilities Unpaid Dividend Unpaid Liabilities under Finance Lease Finance under Liabilities Employee bonus payable payable bonus Employee Other Total 4.23 4.23.1
78 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% ------
58,815,058 35,498,041 36,314,462 89,966,552 35,182,717 89,966,552 (5,162,968) 151,643,236 (15,421,869) 206,902,125 As at at As at As at As 89,966,552.00 16 July 2016 16 July 2016 16 July 2016 16 July - - - - -
89,966,552 22,938,105 33,070,521 97,338,381 54,656,123 97,338,381 (4,110,768) 178,639,001 (29,537,588) (21,587,924) 226,695,641 As at at As at As at As Bank Bank Bank 97,338,381.00 15 July 2017 15 July 2017 15 July 2017 15 July - - - - -
97,338,382 46,944,407 94,274,092 (9,852,836) 226,695,642 117,969,786 (13,023,750) (36,665,436) (16,460,167) 271,280,548 117,969,786 117,969,786 As at at As at As at As 16 July 2018 16 July 2018 16 July 2018 16 July ------
58,815,058 35,498,041 36,314,462 35,182,717 89,966,552 (5,162,968) 151,643,236 (15,421,869) 206,902,125 As at at As at As at As 16 July 2016 16 July 2016 16 July 2016 16 July ------
89,966,552 22,938,105 33,070,521 54,656,123 97,338,381 (4,110,768) 178,639,001 (29,537,588) (21,587,924) 226,695,641 As at at As at As at As Group Group Group 15 July 2017 15 July 2017 15 July 2017 15 July ------
97,338,382 46,944,407 94,274,092 (9,852,836) 226,695,642 (13,023,750) (36,665,436) (16,460,167) 271,280,548 117,969,786 As at at As at As at As 16 July 2018 16 July 2018 16 July 2018 16 July Equity Shares Equity Particulars defined of Value in Present Movement Obligation benefits Particulars the beginning of at Obligation of Value Fair year end at year obligation Defined benefits Assets Plan of Value in Present Movement Particulars the beginning of at Assets Plan of Value Fair year end the year at Assets Plan of Value Fair Plan Assets Plan Government Bonds Government Acturial (gain)/loss Acturial plan into paid Contributions Bank Deposit Benefits paid by the plan by the Benefits paid plan by the Benefits paid Other Current ServiceCurrent Interest Cost and (Losses)/gains Acturial Total Expected return on plan assets plan Expected on return Actual Return on Plan assets Plan on Return Actual 4.23.2 4.23.4 4.23.3
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 79 - -
23,631,674 35,498,041 11,551,043 35,182,717 9% 5% 0% As at at As at As at As 10% 16 July 2016 16 July 2016 16 July 2016 16 July - -
39,192,335 39,292,325 15,463,788 54,656,123 9% 5% 9% As at at As at As at As 10% Bank Bank Bank 15 July 2017 15 July 2017 15 July 2017 15 July - -
75,521,429 29,031,579 18,752,663 94,274,092 9% 5% 9% 10% As at at As at As at As 16 July 2018 16 July 2018 16 July 2018 16 July - -
23,631,674 35,498,041 11,551,043 35,182,717 9% 5% 0% As at at As at As at As 10% 16 July 2016 16 July 2016 16 July 2016 16 July - -
39,192,335 39,292,325 15,463,788 54,656,123 9% 5% 9% As at at As at As at As 10% Group Group Group 15 July 2017 15 July 2017 15 July 2017 15 July - -
75,521,429 29,031,579 18,752,663 94,274,092 9% 5% 9% 10% As at at As at As at As 16 July 2018 16 July 2018 16 July 2018 16 July Current service cost Current (gain)/loss Acturial rate Discount Expenses Recognized Statement in Income Particulars Expenses Recognized Statement in Income Particulars Expenses Recognized Statement in Income Particulars Interest cost Interest Salary rate escalation Expenses Recognized in other income comprehensive Actuarial Assumptions Actuarial Withdrawal rate Withdrawal Expected Assets Plan on Return Expected return on Plan Assets Plan Expected on return 4.23.5 4.23.6 4.23.7
80 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% ------As at at As As at at As As at at As 515,702,553 500,000,000 515,702,553 500,000,000 16 July 2016 16 July 16 July 2016 16 July Amount in NPR Amount 16 July 2016 16 July ------As at at As As at at As As at at As Bank Bank Bank 501,249,729 500,000,000 501,249,729 500,000,000 15 July 2017 15 July 15 July 2017 15 July 15 July 2017 15 July - - - - - As at at As As at at As As at at As 500,000,000 3,487,908,815 3,000,000,000 3,487,908,815 3,500,000,000 16 July 2018 16 July 16 July 2018 16 July 16 July 2018 16 July ------As at at As As at at As As at at As 515,702,553 500,000,000 515,702,553 500,000,000 16 July 2016 16 July 16 July 2016 16 July 16 July 2016 16 July ------As at at As As at at As As at at As Group Group Group 501,249,729 500,000,000 501,249,729 500,000,000 15 July 2017 15 July 15 July 2017 15 July 15 July 2017 15 July NIC Asia Bank Limited Asia NIC ------Notes forming partstatements the financial of forming Notes As at at As As at at As As at at As 500,000,000 3,487,908,815 3,000,000,000 3,487,908,815 3,500,000,000 16 July 2018 16 July 16 July 2018 16 July 16 July 2018 16 July Particulars Debt SecuritiesDebt Issued Debt Securities issued designated at fair value through through value fair at SecuritiesDebt designated issued profit or loss Debt Securities issued at amortized cost amortized SecuritiesDebt at issued More than 3 year less than 4 years than less 3 year than More Total in 1 year With 2 years than less 1 year than More 3 years than less 2 year than More More than 4 year less than 5 years than less 4 year than More 5 years than More Particulars The Bank has two outstanding debt issued ‘7.25% NIC ASIA Bond 2077' of total face value of NPR 500 million and '9% NIC ASIA Bond 2081/82' of total face value of NPR 3,000 million with 3,000 million with of NPR total face value of 2081/82' Bond ASIA '9% NIC and 500 million of NPR total face value of 2077' Bond ASIA ‘7.25% NIC issued debt outstanding has two The Bank securities debt issued. regarding details for no.5.2.2 note a(iii) of point Refer Securities NRB and Nepal. Board of from received per as period the approval 7 years of maturity (Maturity) SecuritiesDebt Issues In Total Subordinated Liabilities Subordinated Particulars Redeemable preference shares preference Redeemable irredemable cumulative preference shares preference cumulative irredemable Other Total The Bank does not have any kind of subordinated liabilities as on the reporting date. on the as liabilities subordinated of kind any have The doesBank not 4.24 4.24.1 4.25
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 81 ------As at at As As at at As 4,575,374,272 4,575,374,272 4,575,374,272 16 July 2016 16 July 16 July 2016 16 July 4,575,374,272 Amount in NPR Amount ------As at at As As at at As Bank Bank 6,692,597,498 6,692,597,498 6,692,597,498 6,692,597,498 15 July 2017 15 July 15 July 2017 15 July ------As at at As As at at As 8,031,116,998 8,031,116,998 8,031,116,998 8,031,116,998 16 July 2018 16 July 16 July 2018 16 July - - - As at at As 4,575,374,272 4,575,374,272 16 July 2016 16 July - - - As at at As Group 6,692,597,498 15 July 2017 15 July 6,692,597,498 NIC Asia Bank Limited Asia NIC - - - Notes forming partstatements the financial of forming Notes As at at As 8,031,116,998 8,031,116,998 16 July 2018 16 July Share Capital Share Capital Ordinary Shares Shares Preference Convertible component (equity Shares Preference Irredemable only) only) component (equity debt Perpetual Total Ordinary Shares Authorised Capital Authorised (2015-16) Rs 100 each of "50,000,000 Ordinary Shares (2016-17) Rs 100 each of 80,000,000 Ordinary Shares (2017-18)" Rs 100 each of 80,400,000 Ordinary Shares cCapital Issued (2015-16) Rs. 100 each of "4,575,374 Ordinary Shares (2016-17) Rs 100 each of 66,925,975 Ordinary Shares (2017-18)" Rs 100 each of 80,311,169 Ordinary Shares upPaid Capital (2015-16) Rs. 100 each of "4,575,374 Ordinary Shares (2016-17) Rs 100 each of 66,925,975 Ordinary Shares (2017-18)" Rs 100 each of 80,311,169 Ordinary Shares 4.26 4.26.1
82 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% - - - - - 97,355,967 4,478,018,305 4,575,374,272 Amount in NPR Amount Amount As at 16 July 2016 16 July at As - - - - - % 2.1 100 97.9 - - - - - 436,664,040 6,255,933,458 6,692,597,498 Amount Bank As at 15 July 2017 15 July at As - - - - - % 6.5 100 93.5 - - - - - 508,096,800 7,523,020,198 8,031,116,998 Amount NIC Asia Bank Limited Asia NIC As at 16 July 2018 16 July at As Notes forming partstatements the financial of forming Notes - - - - - % 6.3 100 93.7 Other institutions Other licensed institutions "A" Class licensed"A" Class institutions Domestic OwnershipDomestic Government Nepal Ordinary Ownership Share Public Foreign Ownership Foreign Total Other 4.26.2
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 83 ------
33,954,384 29,596,355 15,164,081 As at at As 142,857,144 125,621,616 1,263,487,370 1,610,680,950 16 July 2016 16 July Amount in NPR Amount ------
2,312,016 34,686,094 14,734,660 28,472,369 25,014,974 As at at As Bank 214,285,716 1,558,180,565 1,877,686,394 15 July 2017 15 July - - - - -
1,591,694 38,372,154 24,616,276 44,244,462 20,416,307 As at at As 285,714,288 455,575,876 1,825,152,950 2,695,684,007 16 July 2018 16 July ------
33,954,384 29,596,355 15,164,081 As at at As 142,857,144 125,621,616 1,263,487,370 1,610,680,950 16 July 2016 16 July ------
2,312,016 34,686,094 14,734,660 28,472,369 25,014,974 As at at As Group 214,285,716 1,558,180,565 1,877,686,394 15 July 2017 15 July - - - - - NIC Asia Bank Limited Asia NIC
1,591,694 38,372,154 24,616,276 44,244,462 20,416,307 As at at As 285,714,288 455,575,876 1,825,152,950 Notes forming part of the financial statements partstatements the financial of forming Notes 2,695,684,007 16 July 2018 16 July Particulars Reserves the translation of foreign currency to the reporting currency. The reserve is the accumulation of such gains over the years. the over gains such of reserve The is accumulation the currency. currency the reporting to foreign of the translation Corporate Social Reserve Responsibility Nepal as per Rastra Directive. Bank maintained is profit net reserve Social 1% of of Corporate Responsibility Regulatory Reserve retained earning. effect with in adoption and NFRS conversion of result as derived amount any Regulatory reserves includes Reserve Adjustment Investment Rastra per as Bank Nepal Directive. investments share unquoted and quoted Reserve against created is Adjustment Investment Statutory General reserve Statutory Exchange equalization reserve equalization Exchange Corporate social responsibility reserve socialCorporate responsibility reserve redemption Capital Regulatory reserve reserve adjustment Investment Capital reserve Capital Assets revaluation reserve revaluation Assets Fair value reserve value Fair Dividend equalization reserve equalization Dividend Actuarial gain Actuarial Special reserve Other reserve Total General Reserve tothe profit net of the to aside 20% set requirement regulatory is a 2073. There Act, Institutions Financial the Bank and of requirement General pertains Reserve the regulatory to maintained profit. net of the 10% minimum thereafter and reservegeneral the reserve capital until twice is up the paid Reserve Equilization Exchange on gain revaluation exchange foreign ofthe to aside 25% set requirement regulatory is a There Directive. Rastra Nepal Bank Unified of per as requirement maintained is equalization "Exchange 4.27
84 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% - - - - 69,364,099 463,654,978 As at at As 498,450,908 As at at As 133,879,341 As at at As 3,713,672,668 8,661,258,240 2,266,526,366 7,547,504,248 Amount in NPR Amount 10,515,724,962 12,838,585,886 23,354,310,848 16 July 2016 16 July 10,515,724,962 16 July 2016 16 July 12,838,585,886 16 July 2016 16 July - - - - 97,435,121 55,749,466 190,474,614 650,111,213 As at at As 552,221,255 As at at As As at at As Bank Bank Bank 2,531,174,817 9,504,788,045 2,999,989,431 7,548,053,001 11,253,448,274 12,876,548,689 24,129,996,963 15 July 2017 15 July 11,253,448,274 15 July 2017 15 July 12,876,548,689 15 July 2017 15 July - - - - 89,625,588 363,672,772 471,070,000 167,927,436 As at at As As at at As As at at As 4,816,976,008 8,394,414,368 1,432,970,793 1,721,813,609 13,515,385,580 15,008,033,941 11,064,948,948 28,523,419,521 16 July 2018 16 July 13,515,385,580 16 July 2018 16 July 15,008,033,941 16 July 2018 16 July ------69,364,099 As at at As 498,450,908 As at at As 133,879,341 As at at As 463,654,978 2,266,526,366 7,547,504,248 3,713,672,668 8,661,258,240 10,515,724,962 12,838,585,886 23,354,310,848 16 July 2016 16 July 10,515,724,962 16 July 2016 16 July 12,838,585,886 16 July 2016 16 July - - - - - 97,435,121 55,749,466 As at at As 552,221,255 As at at As As at at As 190,474,614 650,111,213 Group Group Group 2,999,989,431 7,548,053,001 2,531,174,817 9,504,788,045 11,253,448,274 12,876,548,689 24,129,996,963 15 July 2017 15 July 11,253,448,274 15 July 2017 15 July 12,876,548,689 15 July 2017 15 July NIC Asia Bank Limited Asia NIC - - - - - Notes forming partstatements the financial of forming Notes 89,625,588 471,070,000 167,927,436 363,672,772 As at at As As at at As As at at As 1,721,813,609 4,816,976,008 8,394,414,368 1,432,970,793 14,782,799,189 15,008,033,941 11,064,948,948 29,790,833,130 16 July 2018 16 July 13,515,385,580 16 July 2018 16 July 15,008,033,941 16 July 2018 16 July Contingent liabilities and commitments and liabilities Contingent Contingent liabilities Contingent Undrawn and undisbursed facilities undisbursed and Undrawn Capital commitment Capital Lease Commitment Litigation Total Contingent liabilities Contingent Acceptance and documentary and credit Acceptance Bills for collection for Bills Forward exchange contracts exchange Forward Guarantees Underwriting commitment Underwriting Other commitments Total Undrawn and undisbursed and facilities Undrawn Undisbursed amount of loans of amount Undisbursed Undrawn limits of overdrafts of limits Undrawn Undrawn limits of credit cards credit of limits Undrawn Undrawn limits of letter of credit of letter of limits Undrawn Undrawn limits of guarantee of limits Undrawn Total 4.28 4.28.1 4.28.2
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 85 ------As at at As As at at As 16 July 2016 16 July 16 July 2016 16 July ------As at at As As at at As Bank Bank 15 July 2017 15 July 15 July 2017 15 July ------10,595,795 10,595,795 10,595,795 As at at As As at at As 16 July 2018 16 July 16 July 2018 16 July ------As at at As As at at As 16 July 2016 16 July 16 July 2016 16 July ------As at at As As at at As Group Group 15 July 2017 15 July 15 July 2017 15 July ------10,595,795 10,595,795 10,595,795 As at at As As at at As 16 July 2018 16 July 16 July 2018 16 July Not later than 1 year than later Not Later than 1 year but not later than 5 years than later not but 1 year than Later Later than 5 years than Later Not later than 1 year than later Not 5 years than later not but 1 year than Later Later than 5 years than Later Capital commitments Capital statements been in financial made not has provision the bank but of authority relevant by approved expenditure Capital Capital commitments in relation to Property and Equipment and Property to in relation commitments Capital for contracted and Approved Approved but not contracted for contracted not but Approved total Sub Capital commitments in relation to Intangible assets Intangible to in relation commitments Capital for contracted and Approved for contracted not but Approved total Sub Total Capital commitment comprises of contract with vendor for branch expansion branch for vendor with contract of comprises commitment Capital Lease commitments Operating leaseOperating commitments lessee the bank is lease, where operating cancellable non under lease payments minimum Future Sub total Sub Finance leaseFinance commitments lessee the bank is lease, where operating cancellable non under lease payments minimum Future Sub total Sub Grand total Grand All the operating lease entered by bank are cancellable by giving a notice period and the bank do not have any finance lease commitmentas as on reporting date. on as lease commitmentas finance any have period a notice the bank do not giving and by cancellable bank are by lease entered All the operating Litigation in detail is explained which tax/VAT of income nature in the mainly are jurisdiction. Litigations on various pending business of ordinary course its to related generally are litigations The bank's the borrowers. from pertaining assets recovered to in Nepal & tribunal courts cases in various pending include 5.6.1. Other litigations in Note 4.28.3 4.28.4 4.28.5
86 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% NIC Asia Bank Limited Notes forming part of the financial statements Amount in NPR 4.29 Interest income Group Bank Year Ended Year Ended Year Ended Year Ended 15 July 16 July 2018 15 July 2017 16 July 2018 2017 Cash and cash equivalent 16,956,604 9,635,288 16,956,604 9,635,288 Due from Nepal Rastra Bank 9,397 - 9,397 - Placement with bank and financial institutions 46,518,821 35,984,806 27,229,558 31,566,755 Loan and advances to bank and financial institutions 419,645,934 128,147,422 428,341,824 128,147,422 Loans and advances to customers 12,234,082,040 6,481,965,415 12,234,082,040 6,481,965,415 Investment securities 569,838,109 300,121,202 569,838,109 300,121,202 Loan and advances to staff 269,362,745 137,152,161 269,362,745 137,152,161 Other - - - - Total interest income 13,556,413,650 7,093,006,294 13,545,820,277 7,088,588,243
4.30 Interest expense Group Bank Year Ended Year Ended Year Ended Year Ended 15 July 16 July 2018 15 July 2017 16 July 2018 2017 Due to bank and financial institutions 595,448,087 266,957,462 594,458,880 266,957,462 Due to Nepal Rastra Bank 14,637,175 - 14,637,175 - Deposits from customers 8,535,783,691 4,053,623,504 8,550,684,052 4,059,275,258 Borrowing - - - - Debt securities issued 176,376,134 36,696,315 176,376,134 36,696,315 Subordinated liabilities - - - - Other - - - - Total interest expense 9,322,245,087 4,357,277,281 9,336,156,241 4,362,929,035
4.31 Fees and Commission Income Group Bank Year Ended Year Ended Year Ended Year Ended 15 July 16 July 2018 15 July 2017 16 July 2018 2017 Loan administration fees 521,122,469 298,546,548 505,533,719 298,546,548 Service fees 112,001,493 99,293,403 112,001,493 99,293,403 Consortium fees 3,490,500 21,727,242 3,490,500 21,727,242 Commitment fees 10,290,091 15,476,248 10,290,091 15,476,248 DD/TT/Swift fees 11,632,036 9,522,152 11,632,036 9,522,152 Credit card/ATM issuance and renewal fees 31,751,700 24,274,140 31,751,700 24,274,140 Prepayment and swap fees 52,088,881 25,960,310 52,088,881 25,960,310 Investment banking fees 5,820,731 - - - Asset management fees 27,368,250 3,101,062 - - Brokerage fees - - - - Remittance fees 52,930,522 30,653,499 52,930,522 30,653,499 Commission on letter of credit 40,555,059 35,003,333 40,555,059 35,003,333 Commission on guarantee contracts issued 41,331,251 23,662,859 41,331,251 23,662,859 Commission on share underwriting/issue - - - - Locker rental 8,097,444 7,462,186 8,097,444 7,462,186 Other fees and commission income 96,762,073 115,427,737 96,446,073 115,427,737 Total fees and Commission Income 1,015,242,499 710,110,718 966,148,768 707,009,657
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 87 NIC Asia Bank Limited Notes forming part of the financial statements Amount in NPR 4.32 Fees and commission expense Group Bank Year Ended Year Ended Year Ended Year Ended 15 July 16 July 2018 15 July 2017 16 July 2018 2017 ATM management fees - - - - VISA/Master card fees 67,069,753 37,541,094 67,069,753 37,541,094 Guarantee commission - - - - Brokerage - - - - DD/TT/Swift fees 11,019,543 6,251,730 11,019,543 6,251,730 Remittance fees and commission - - - - Other fees and commission expense 30,983,214 8,518,489 18,408,813 6,126,410 Total fees and Commission Expense 109,072,510 52,311,313 96,498,109 49,919,233 Payouts on account of fee and commission for services obtained by the bank are presented under this account head. This account head includes card related fees, guarantee commission, brokerage expenses etc.
4.33 Net trading income Group Bank Year Ended Year Ended Year Ended Year Ended 15 July 16 July 2018 15 July 2017 16 July 2018 2017 Changes in fair value of trading assets 45,288 44,053 - - Gain/loss on disposal of trading assets 37,765 1,016,689 - - Interest income on trading assets - - - - Dividend income on trading assets - - - - Gain/loss foreign exchange transation 195,206,579 161,609,119 195,206,579 161,609,119 Other - - - Net trading income 195,289,632 162,669,861 195,206,579 161,609,119 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 are presented under this account head. Foreign exchange transactions results include gains and losses from spot and forward contracts and translated foreign currency assets and liabilities.
4.34 Other operating income Group Bank Year Ended Year Ended Year Ended Year Ended 15 July 16 July 2018 15 July 2017 16 July 2018 2017 Foreign exchange revauation gain 14,744,239 2,926,835 14,744,239 2,926,835 Gain/loss on sale of investment securities (1,506,280) (14,403,365) (1,506,280) (14,403,365) Fair value gain/loss on investment properties - - - Dividend on equity instruments 10,802,981 43,406,621 10,789,107 43,406,621 Gain/loss on sale of property and equipment 4,004,930 3,013,502 4,004,930 3,013,502 Gain/loss on sale of investment property 39,893,310 - 39,893,310 - Operating lease income - - - - Gain/loss on sale of gold and silver 15,689,713 20,359,985 15,689,713 20,359,985 Other - 2,761,000 - 2,761,000 Total 83,628,893 58,064,578 83,615,018 58,064,578
88 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% NIC Asia Bank Limited Notes forming part of the financial statements Amount in NPR 4.35 Impairment charge/(reversal) for loan Group Bank and other losses Year Ended Year Ended Year Ended Year Ended 15 July 16 July 2018 15 July 2017 16 July 2018 2017 Impairment charge/(reversal) on loan and advances to BFIs 30,584,805 5,468,307 30,584,805 5,468,307 Impairment charge/(reversal) on loan and advances to customer 282,529,331 (75,151,134) 274,246,768 (75,151,134) 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 313,114,135 (69,682,827) 304,831,572 (69,682,827)
4.36 Personnel Expense Group Bank Year Ended Year Ended Year Ended Year Ended 15 July 16 July 2018 15 July 2017 16 July 2018 2017 Salary 571,394,983 251,823,894 557,440,861 248,512,444 Allowances 556,755,937 394,823,702 552,806,861 394,823,702 Gratuity expense 20,354,085 (9,201,424) 19,303,562 (9,201,424) Provident fund 47,727,836 27,913,266 47,274,172 27,904,884 Uniform 17,995,270 6,790,238 17,995,270 6,790,238 Training & development expense 43,502,518 21,340,788 43,089,135 21,305,362 Leave encashment 54,727,752 55,607,295 54,423,885 55,550,311 Medical 10,529,081 - 10,529,081 - Insurance 8,262,096 10,613,264 8,262,096 10,613,264 Employees incentive - - - - Cash-settled share-based payments - - - - Pension expense - - - - Finance expense under NFRS 198,921,707 123,414,234 198,921,707 123,414,234 Other expenses related to staff 71,124,996 44,406,197 70,888,225 44,401,147 Sub total 1,601,296,262 927,531,453 1,580,934,856 924,114,161 Employees bonus 203,279,007 209,127,175 201,178,092 208,812,887 Grand total 1,804,575,268 1,136,658,628 1,782,112,947 1,132,927,048 Provision for staff bonus is a mandatory requirement under the requirement of the Bonus Act, 2030. All expenses related to employees of a bank has been 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 NFRS, cash-settled share-based payments etc. Staff Loans are fair valued using the market rates.
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 89 NIC Asia Bank Limited Notes forming part of the financial statements Amount in NPR 4.37 Other operating expense Group Bank Year Ended Year Ended Year Ended Year Ended 15 16 July 2018 15 July 2017 16 July 2018 July 2017 Directors' fee 4,228,000 5,123,703 4,178,000 5,123,703 Directors' expense 4,518,219 3,072,292 4,518,219 3,072,292 Auditors' remuneration 2,113,000 1,412,500 2,000,000 1,412,500 Other audit related expense - - - - Professional and legal expense 28,276,718 4,107,055 28,256,448 4,107,055 Office administration expense 581,282,809 94,585,067 575,205,050 91,937,997 Operating lease expense 181,178,083 96,515,034 177,612,016 95,061,425 Operating expense of investment properties - - - - Corporate social responsibility expense - - - - Onerous lease provisions - - - - Other 446,669,943 379,859,307 445,323,101 379,838,290 Total 1,248,266,772 584,674,957 1,237,092,835 580,553,262 All operating expenses other than those relating to personnel expense are recognized and presented under this account head. The expenses covered under this account head includes 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. No individual operating lease has terms and conditions that significantly affect the amount, timing and certainty of the consolidated cash flows of the Group. Other includes NPR 183,405,432 in advertisement, NPR 207,212,317 in business promotion and NPR 12,543,833 in entertainment expense
4.38 Depreciation & Amortisation Group Bank Year Ended Year Ended Year Ended Year Ended 15 16 July 2018 15 July 2017 16 July 2018 July 2017 Depreciation on property and equipment 104,981,144 121,389,229 101,805,046 120,638,890 Depreciation on investment property - - - - Amortisation of intangible assets 14,379,577 8,638,810 13,998,997 8,545,774 Total 119,360,721 130,028,040 115,804,043 129,184,664 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 NFRS on property and equipment, and investment properties, and amortization of intangible assets is presented under this account head.
4.39 Non operating income Group Bank Year Ended Year Ended Year Ended Year Ended 15 16 July 2018 15 July 2017 16 July 2018 July 2017 Recovery of loan written off 2,500,650 155,409,210 2,500,650 155,409,210 Other income - - - - Total 2,500,650 155,409,210 2,500,650 155,409,210
90 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% NIC Asia Bank Limited Notes forming part of the financial statements Amount in NPR 4.40 Non operating expense Group Bank Year Ended Year Ended Year Ended Year Ended 15 16 July 2018 15 July 2017 16 July 2018 July 2017 Loan written off 31,152,561 31,633,600 31,152,561 31,633,600 Redundancy provision - - - - Expense of restructuring - - - - Other expense 79,040,158 60,851 79,040,158 60,851 Total 110,192,719 31,694,451 110,192,719 31,694,451 "The income and expenses that have no direct relationship with the operation of transactions are presented under this head. The income/ expense covered under this account head includes loan written off, recovery of loan, redundancy provision, expense of restructuring etc. Other expense includes provision of Rs 67,411,179 for fraudulent transaction in swift hack, details of which has been ,disclosed in Note 5.17 of Disclosures and Additional Information."
4.41 Income tax expense Group Bank Year Ended Year Ended Year Ended Year Ended 15 16 July 2018 15 July 2017 16 July 2018 July 2017 Current tax expense Current year 530,722,814 626,218,877 525,425,880 625,457,790 Adjustments for prior years - - - - Deferred tax expense Origination and reversal of temporary differences (49,464,804) (37,717,441) (49,684,980) (37,717,441) Changes in tax rate - - - - Recognition of previously unrecognised tax losses - - - - Total income tax expense 481,258,010 588,501,436 475,740,900 587,740,349 The amount of income tax on net taxable profit is recognized and presented under this account head. This account head includes current tax expense and deferred tax expense/deferred tax income.
Reconciliation of tax expense and 4.41.1 Group Bank accounting profit Year Ended Year Ended Year Ended Year Ended 15 16 July 2018 15 July 2017 16 July 2018 July 2017 Profit before tax 1,826,248,111 1,956,298,821 1,810,602,827 1,953,155,942 Tax amount at tax rate of 30 % 547,874,433 586,889,646 543,180,848 585,946,782 Add: Tax effect of expenses that are not deductible for tax purpose 84,512,536 67,287,665 84,512,536 67,287,665 Less: Tax effect on exempt income (102,267,504) (68,262,250) (102,267,504) (68,262,250) Add/less: Tax effect on other items 603,349 40,303,816 40,485,593 Total income tax expense 530,722,814 626,218,877 525,425,880 625,457,790 Effective tax rate 29.1% 32.0% 29.0% 32.0%
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 91 NIC ASIA Bank Limited Statement of distributable profit or loss Notes forming part of the financial statements Amount in NPR As at As at 16 July 2018 15 July 2017 Net profit or (loss) as per statement of profit or loss 1,334,861,927 1,365,415,593 Appropriations: a. General reserve 266,972,385 294,693,194 b. Foreign exchange fluctuation fund 3,686,060 731,710 c. Capital redemption reserve 71,428,572 71,428,572 d. Corporate social responsibility fund 13,348,619 14,734,660 e. Employees' training fund - - f. Other - - - Deferred Tax reserve - 10,794,886 - Investment Adjustment Reserve 15,772,093 (1,123,986) -share Premium - (413,973,831) Profit or (loss) before regulatory adjustment 963,654,197 1,388,130,386 Regulatory adjustment : (455,575,876) - a. Interest receivable (-)/previous accrued interest received (+) (390,117,572) - 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 (-)/resersal (+) (74,382,923) - e. Deferred tax assets recognised (-)/ reversal (+) 54,244,185 - f. Goodwill recognised (-)/ impairment of Goodwill (+) - - g. Bargain purchase gain recognised (-)/resersal (+) - - h. Acturial loss recognised (-)/reversal (+) (46,911,260) - i. Other (+/-) - - -Debt securities recognised at amortised cost - - -Defined benefit obligation - - -Fair value reserve 1,591,694 - Distributable profit or (loss) 506,486,627 1,388,130,386
92 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% NPR in '000' in NPR Reasons for Variance Reasons for Due to NFRS Bond EIR adjustment NFRS BondDue EIR adjustment to Petty adjustments Petty Previously Share issue expense deducted. was issue Share Previously Reclassification Due to Reclassification Due to Reclassification of locker rent from fee and and fee from rent of locker Reclassification income commission Reclassification of locker rent from fee and and fee from rent of locker Reclassification income commission Due to Reclassification Due to Adjustments Due toNFRS Reclassification Due to Staff Interest income adjustment income Interest Staff Due to Reclassification Due to Reclassification Due to Reclassification Due to In % 0.01% 0.05% 0.01% 0.85% 1.06% 1.88% 6.28% 0.94% -0.01% -2.82% -0.74% -2.28% -2.28% 14.73% -13.20% -10.74% -16.51% -43.10% - - - 0 (391) 4,304 1,058 8,097 8,097 Variance 18,131 (8,097) 147,906 249,645 248,587 (553,493) (893,151) 1,043,944 (1,908,844) (2,379,229) (3,457,924) (3,989,373) In amount In (3,989,372.73) -
49,832 96,498 278,822 270,000 966,149 869,651 8,031,117 3,639,339 3,487,909 9,336,156 4,565,698 8,132,487 4,209,664 15,860,733 14,132,768 13,545,820 12,034,592 151,219,115 120,462,766 170,943,178 170,943,178 As per Audited per Audited As Financial Statement Financial NIC Asia Bank Limited Asia NIC - 49,832 96,498 286,919 270,000 958,051 861,553 8,026,813 4,192,832 3,488,299 9,335,099 8,023,622 7,088,542 3,961,077 13,984,863 17,769,577 13,296,176 14,413,820 151,200,984 121,355,917 174,932,551 174,932,551 As per unaudited per unaudited As Comparison Unaudited and Audited Financial Statements as of 2074/75 as of Statements Financial Audited and Comparison Unaudited Financial Statement Statement Financial Statement of Financial Position Financial of Statement Net interest income interest Net Capital and Liabilities and Capital Capital up Paid Reserves surplus and Deposits Borrowings Debenture Bond and Other operating income Other operating Due from NRB and placements with BFIs with placements NRB and Due from Investment in subsidiaris and associates and in subsidiaris Investment assets Goodwill intangible and Loan and advances Loan and Securities Investments Interest expense Interest Other liabilities and provisions and Other liabilities Liabilities and Capital Total or Loss Profit of Statement income Interest income commission and Fee expense commission and Fee income commission and fee Net Total Assets Total Other assets Assets equivalent cash Cash and
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 93 Staff Interest income adjustment income Interest Staff adjustments Petty Change in Deferred tax due to NFRS adjustments to tax in Deferred due Change NFRS Adjustments 0.23% 9.68% 4.87% -1.97% 15.10% 40.70% 20.92% -15.00% -27.88% -12.56% -12.21% -12.21% -16.95% -38.45% - 3,074 (2,313) 233,807 248,587 (31,153) (338,468) (183,923) (140,589) (188,011) (185,698) (185,698) (101,588) (369,621) (326,287) 475,741 304,832 522,259 (26,201) (107,692) (812,603) 1,782,113 1,352,897 1,918,295 1,308,661 1,334,862 1,334,862 5,358,136 5,053,305 1,810,603 659,664 848,546 (45,343) (76,540) (23,888) (672,014) 1,548,306 1,349,823 2,256,763 1,496,672 1,520,560 1,520,560 5,109,549 5,154,892 2,180,224 Personnel expenses Personnel expenses Other operating profit Operating Income tax Income the for period /(loss) Profit Total operaing income operaing Total losses other and loans for charge/(reversal) Impairment income/expense operating Non income Other comprehensive income comprehensive Total or loss profit as per profit/(loss) Net per as NRB Directive Regulatory adjustment Add/Less: Net operating income operating Net Profit before tax before Profit Free profit/(loss) after regulatoryadjustments after profit/(loss) Free Distributable Profit Distributable
94 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 231 220 316 1.10 0.97 3.60 0.01 0.06 1.83 1.42 6.53 8.66 3.58 24.45 16.62 62.04 11.29 86.30 24.91 10.00 0.526 10.12 61.48 19.01 12.09 12.24 2,291 145.32 777,876 582,655 FY 80,311,170 2017/18 As per NFRS As 70 119 445 151 2.03 1.64 3.49 0.04 0.36 1.60 2.36 5.61 1.05 9.10 1.45 23.06 46.14 24.85 83.70 42.91 21.05 53.03 12.38 19.30 16.84 13.83 25.80 1,755 478,768 839,582 FY 66,925,975 2016/17 67 69 798 161 1.79 1.51 3.36 0.11 0.76 1.31 3.29 4.41 1.37 7.77 1.75 1101 28.31 40.30 28.21 85.62 40.83 27.37 51.59 10.69 28.19 16.50 12.44 23.79 493,478 969,034 FY 45,753,743 2015/16 67 68 730 617 207 1.57 1.21 3.19 0.41 2.07 1.44 2.84 5.12 2.05 8.31 1.96 25.59 41.56 23.01 81.03 32.36 41.05 48.28 10.53 24.11 13.05 12.49 28.91 As per GAAP As 577,778 931,941 FY 26,582,848 2014/15 67 61 595 970 211 2.23 1.71 4.46 0.68 2.33 1.48 2.27 5.99 2.20 35.98 34.12 31.44 82.93 37.14 30.00 15.00 10.45 49.55 11.84 26.96 15.93 14.05 28.68 636,034 FY 1,397,628 23,115,520 2013/14 No. No. No. No. NPR NPR NPR NPR NPR NPR Ratio Ratio Ratio Percent Percent Percent Percent Percent Percent Percent Percent Percent Percent Percent Percent Percent Percent Percent Percent Percent Percent Percent Percent Percent Percent Percent Percent Percent Percent Percent Percent Multiple NPR'000 NPR'000 Indicators Principal Indicators Principal Ratio Core Capital Supplementary Capital Supplementary Total Capital Fund Capital Total 28. Number of Branches of 28. Number 23. Return on Total Assets Total on 23. Return 22. Weighted Average Interest Rate Spread Rate Interest Average 22. Weighted 21. Net Non-Performing Credit/Total Credit Credit/Total Non-Performing 21. Net 20. Gross Non-Performing Credit/Total Credit Credit/Total Non-Performing 20. Gross 19. Net Profit / Total Loan / Profit 19. Net 17. Capital Adequacy (On Risk Weighted Assets) Weighted (On Risk Adequacy 17. Capital 11. Total Cost/Total Revenue Cost/Total 11. Total Staff Expenses 12. Staff Bonus/Total Per Employee Cost 13. Staff Per Employee Profit 14. Net Credit/Deposits 15. Total Assets Expenses/Total Operating 16. Total 1. Net Profit/Gross Income Profit/Gross 1. Net 26 - Earning per Share) per (as NAS Share 2. Earnings Per Share Per Value 3. Market Capital Share on bonus) (including 5. Dividend Capital Share on 6. Cash Dividend & Investment Advances and Income/Loans 7. Interest Expenses Operating Expenses/Total 8. Staff Borrowings Deposits and Expenses/Total 9. Interest Income Gain/Total 10. Exchange 4. Price Earning Ratio4. Price 24. Return on Equity Equity on 24. Return 29. Number of ATMs of 29. Number 25. Book Net Worth 25. Book Net 26. Number of Shares of 26. Number 18. Liquidity (CRR) 18. Liquidity 27. Number of Staff Staff of 27. Number
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 95 Significant Accounting Policies
1. Reporting Entity by Nepal Rastra Bank as “D” class financial institution having registered NIC ASIA Bank Limited (“NICA” or office at Jajarkot, Nepal. The principle “the Bank”) is a limited liability company activities involved extending banking domiciled in Nepal which has been in products and services to the deprived operation in Nepal since 1998. The Bank sectors/communities. is registered with the Office of Company Registrar as a public limited company and The financial year of both of the subsidiaries carries out commercial banking activities in is same as that of the Bank ending on 16 July Nepal under the license from Nepal Rastra 2018 (32 Ashad 2075). Bank as Class “Ka” licensed institution. 1.2. “The group” represents the Bank and its It's registered, and corporate office are at subsidiaries. Kathmandu, Nepal. The Bank offers full commercial banking 2. Basis of Preparation services of banking products and services The financial statements of the Bank have including loans and advances, deposits, been prepared on accrual basis of accounting trade finance, e-commerce services, bullion, in accordance with Nepal Financial etc. to wide range of clients encompassing Reporting Standards (NFRS) as published individuals, corporates, multinationals, by the Accounting Standards Board (ASB) large public sector companies, government Nepal and pronounced by The Institute of corporations, etc. as authorized by the Nepal Chartered Accountants of Nepal (ICAN) and Rastra Bank (Central Bank of Nepal). in the format issued by Nepal Rastra Bank in The Bank is listed on Nepal Stock Exchange Directive No. 4 of NRB Directives, 2075. and its stock symbol is “NICA” The financial statements comprise the 1.1. Subsidiaries Statement of Financial Position, Statement of Profit or Loss and Statement of Other The Bank has two subsidiaries namely Comprehensive Income shown in a single NIC ASIA Capital Limited and NIC ASIA statement, the Statement of Changes in Laghubitta Bittiya Sanstha Limited. Equity, the Statement of Cash Flows and the Notes to the Accounts. a. NIC ASIA Capital Limited is wholly owned subsidiary of the Bank and was 2.1 Statement of Compliance incorporated on 15 May 2016 as a public limited company as per the Companies The financial statements have been prepared Act 2063 and licensed by Securities and approved by the Board of Directors in Board of Nepal under the Securities accordance with Nepal Financial Reporting Businessperson (Merchant Banker) Standards (NFRS) andas published by Regulations, 2008 to provide merchant the Accounting Standards Board (ASB) banking and investment banking services. Nepal and pronounced by The Institute of Chartered Accountants of Nepal (ICAN) and b. NIC ASIA Laghubitta Bittiya Sanstha in the format issued by Nepal Rastra Bank in Limited is also a wholly owned subsidiary Directive No. 4 of NRB Directives, 2075. of the Bank and was incorporated on 25 July 2017 as a public limited company These policies have been consistently applied under Companies Act, 2063 and licensed to all the years presented except otherwise
96 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% stated. information presented in NPR has been rounded to the nearest rupee except where 2.2 Reporting period and approval of financial indicated otherwise. statements 2.4 Use of Estimates, Assumptions and The Bank has, for the preparation of financial Judgements statements, adopted the NFRS pronounced by ASB witheffect from fiscal year 2074/75. The Bank, under NFRS, is required to apply To comply the NFRS provisions following accounting policies to most appropriately dates have been considered, in terms of first- suit its circumstances and operating time adoption. environment. Further, the Bank is required to make judgments in respect of items where Relevant Nepalese English the choice of specific policy, accounting Financial Calendar Calendar estimate or assumption to be followed could Statement materially affect the financial statements. Opening NFRS 1 Shrawan 2073 16 July 2016 This may later be determined that a different SFP* date choice could have been more appropriate. Comparative 31 Ashad 2074 15 July 2017 SFP* Date The accounting policies have been included Comparative 1 Shrawan 2073- 16 July 2016 -15 in the relevant notes for each item of the reporting period 31 Ashad 2074 July 2017 financial statements and the effect and nature First NFRS SFP* 32 Ashad 2075 16 July 2018 of the changes, if any, have been disclosed. Date The NFRS requires the Bank to make First NFRS 1 Shrawan 2074- 16 July 2017-16 estimates and assumptions that will affect reporting period 32 Ashad 2075 July 2018 the assets, liabilities, disclosure of contingent *SFP- Statement of Financial Position assets and liabilities, and profit or loss as reported in the financial statements. The The approval of financial statements Bank applies estimates in preparing and accompanied notes to the financial presenting the financial statements and statements have been adopted by the such estimates and underlying assumptions Board of Directors in it's 377th meeting are reviewed periodically. The revision to held on 16th November 2018 and the accounting estimates are recognised in the Board acknowledges the responsibility of period in which the estimates are revised and preparation of financial statements of the are applied prospectively. Bank. The approved financial statements have been recommended for approval by Disclosures of the accounting estimates have the shareholders in the 21stannual general been included in the relevant sections of meeting of the Bank. the notes wherever the estimates have been applied along with the nature and effect of The Board of Directors may decide to changes of accounting estimates, if any. amend the annual accounts as long as these are not adopted by the general meeting of 2.4.1 Going Concern the shareholders. The general meeting of The financial statements are prepared on a shareholders may decide not to adopt the going concern basis, as the Board of the Bank annual accounts but may not amend these. is satisfied that the Bank has the resources 2.3 Functional and Presentation Currency to continue in business for the foreseeable future. In making this assessment, the Board The financial statements are presented of Directors have considered a wide range of in Nepalese Rupees (NPR) which is the information relating to present and future Bank's functional currency. All financial conditions, including future projections of
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 97 profitability, cash flows and capital resources. Accordingly, the bank has opted the carve out. 2.5 Changes in Accounting Policies 2.6.2 NAS 17: Lease The Bank has applied several amendments to standards for the first time during the In para 33, lease payments under an operating year ended 32Ashad 2075. The Bank has lease shall be recognized as an expense on a prepared the opening statement of financial straight-line basis over the lease term unless position as per Nepal Financial Reporting either: Standard (NFRS) as at 16 July 2016 (the transition date) by recognising all assets and (a) Another systematic basis is more liabilities whose recognition is required by representative of the time pattern of the NFRS, not recognising the items of assets or user's benefit even if the payments to the liabilities which are not permitted by NFRS, lessors are not on that basis; or by reclassifying items from previous GAAP (b) The payments to the lessor are structured to NFRS as required by NFRS and applying to increase in line with expected general NFRS in measurement of recognised assets inflation to compensate for the lessor's and liabilities. expected inflationary cost increases. If 2.6 Reporting Pronouncements payments to the lessor vary because of factors other than general inflation, then The Bank has, for the preparation of financial this condition is not met. statements, adopted the NFRS pronounced by ASB as effective on September 13, 2013. The carve out is optional and provided for The NFRS conform, in all material respect, to FY 2017-18 only. Accordingly, the bank has International Financial Reporting Standards opted the carve out. (IFRS) as issued by the International 2.6.3 NAS 34: Interim Financial Reporting Accounting Standards Board (IASB). In para 2, if an entity's interim financial report However, the Institute of Chartered is described as complying with NFRSs, it Accountants of Nepal (ICAN) vide its notice must comply with all of the requirements of dated 20 September 2018 has resolved this Standard. Paragraph 19 requires certain that Carve-outs in NFRS with Alternative disclosures in that regard. However, an entity Treatment and effective period shall be shall not require to restate its corresponding provided to the Banks and Financial previous interim period balance if it is Institutions regulated by NRB on the impracticable to restate. specific recommendation of Accounting Standard Board (ASB). Details of carve out The carve out is optional and has been providedare as follows. provided for the FY 2017-18 and 2018-19. Accordingly, the bank has opted the carve 2.6.1 NFRS 10: Consolidated Financial out. Statements 2.6.4 NAS 39: Financial Instruments: In para 19 of NFRS 10, a parent shall Recognition and Measurement prepare consolidated financial statements using uniform accounting policies for like a) Impairment transactions and other events in similar In para 58, an entity shall assess at the circumstances unless it is impracticable to end of each reporting period whether do so. there is any objective evidence that a The carve out is optional and has been financial asset or group of financial assets provided for the FY 2017-18 to 2019-20. measured at amortized cost is impaired.
98 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% If any such evidence exists, the entity those rare cases when it is not possible shall apply paragraph 63 to determine the to estimate reliably the cash flows or the amount of any impairment loss unless expected life of a financial instrument (or the entity is bank or financial institutions group of financial instruments), the entity registered as per Bank and Financial shall use the contractual cash flows over Institutions Act, 2073. Such entities shall the full contractual term of the financial measure impairment loss on loan and instrument (or group of financial advances as the higher of amount derived instruments). as per norms prescribed by Nepal Rastra Bank for loan loss provision and amount The carve out is optional and has been determined as per paragraph 63; and provided for the FY 2017-18 and 2018-19. shall apply paragraph 63 to measure the Accordingly, the bank has opted the carve impairment loss on financial assets other out. than loan and advances. The entity shall c) Impracticability to determine interest disclose the impairment loss as per this income on amortized cost carve-out and the amount of impairment loss determined as per paragraph 63. In para AG 93, once a financial asset or a group of similar financial assets has been The carve out is not optional and has been written down as a result of an impairment provided for the FY 2017-18 to 2019-20. loss, interest income is thereafter b) Impracticability to determine recognized using the rate of interest used transaction cost of all previous years to discount the future cash flows for the which is the part of effective interest purpose of measuring the impairment rate. loss. Interest income shall be calculated by applying effective interest rate to the In para 9, The effective interest rate is gross carrying amount of a financial asset the rate that exactly discounts estimated unless the financial asset is written off future cash payments or receipts either partially or fully. through the expected life of the financial instrument or, when appropriate, a The carve out is optional and has been shorter period to the net carrying amount provided for the FY 2017-18 and 2018-19. of the financial asset or financial liability. Accordingly, the bank has opted the carve When calculating the effective interest out. rate, an entity shall estimate cash flows 2.7 New Standards in issue but not yet effective considering all contractual terms of the financial instrument (for example, For the reporting of financial instruments, prepayment, call and similar options) NAS 32 Financial Instruments, Presentation, but shall not consider future credit NAS 39 Financial Instruments Recognition losses. The calculation includes all fees and Measurements and NFRS 7 Financial and points paid or received, unless it is Instruments – Disclosures have been immaterial or impracticable to determine applied. NRFS 9 has been complied for the reliably, between parties to the contract classification of Financial Instruments. that are an integral part of the effective A number of new standards and amendments interest rate (see NAS 18 Revenue), to the existing standards and interpretations transaction costs and all other premiums have been issued by IASB after the or discounts. There is a presumption that pronouncements of NFRS with varying the cash flows and the expected life of a effective dates. Those become applicable group of similar financial instruments when ASB Nepal incorporates them within can be estimated reliably. However, in NFRS.
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 99 2.8 New Standards and Interpretations Not Stage 2: Lifetime ECL – Significantly adapted increased credit risk in the event of a significant increase in credit risk since initial The following amendments are not recognition, a provision is required for the mandatory for 2018 and have not been lifetime ECL representing losses over the life early adopted by the group. The Bank is still of the financial instrument (lifetime ECL). currently assessing the detailed impact of these amendments – Interest income will continue to be recognised on a gross basis. 2.8.1 IFRS 9 ‘Financial Instruments'- Impairment Stage 3: Lifetime ECL – Defaulted Financial instruments that move into Stage 3 once IFRS 9 ‘Financial Instruments' was issued credit impaired and purchases of credit by the IASB in July 2014 and effective impaired assets will require a lifetime internationally for the financials beginning provision.Interest income will be calculated on or after 1 January 2018. Accounting based on the gross carrying amount of the Standard Board of Nepal endorsed NFRS 9 financial asset less ECL Financial Instruments with some exceptions, mainly in the Impairment. Currently, The management is still assessing the Incurred Loss Model as specified in NAS potential impact on its financial statements, 39 is used. The requirement of IFRS 9 is if Expected Credit Loss (ECL) model is Expected Credit Loss Model. introduced. Expected Credit Loss Model (ECL) of 2.8.2 IFRS-15: Revenue from contract with Impairment customers: The Expected Credit Loss (ECL) model is a The IASB issued a new standard for revenue forward-looking model. The ECL estimates recognition which overhauls the existing are unbiased, probability-weighted, and revenue recognition standards. The standard include supportable information about past requires the following five step model events, current conditions, and forecasts of framework to be followed for revenue future economic conditions. recognition: Under the general approach, IFRS 9 • Identification of the contracts with the recognizes three stage approach to measure customer expected credit losses and recognized • Identification of the performance interest income. obligations in the contract Stage 1: 12-month ECL – No significantly • Determination of the transaction price increased credit risk Financial instruments that have not had a significant increase in • Allocation of the transaction price to the credit risk since initial recognition require, performance obligations in the contract at initial recognition a provision for ECL (as identified in step ii) associated with the probability of default • Recognition of revenue when the entity events occurring within the next 12 months satisfies a performance obligation. (12-month ECL). For those financial assets The new standard would be effective for with a remaining maturity of less than 12 annual periods starting from 1 January months, a Probability of Default (PD) is used 2018 and early application is allowed. The that corresponds to the remaining maturity. management is assessing the potential Interest will be calculated on the gross impact on its financial statements resulting carrying amount of the financial asset before from application of IFRS 15. adjusting for ECL
100 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% IFRS 15 Revenue from contract with 3. Significant Accounting Policies customers has not yet been adopted by the Accounting Standard Board of Nepal. 3.1 Basis of Measurement 2.8.3 IFRS 16 ‘Leases' The financial statements have been prepared on historical cost basis except for the IFRS 16 ‘Leases' is effective for annual periods following material items in the statement of beginning on or after 1 January 2019. IFRS financial position: 16 is the new accounting standard for leases and will replace IAS 17 ‘Leases' and IFRIC • derivative financial instruments are 4 ‘Determining whether an Arrangement measured at fair value contains a Lease'. The new standard removes • financial instruments at fair value through the distinction between operating or finance profit or loss are measured at fair value leases for lessee accounting, resulting in all leases being treated as finance leases. All • investment property is measured at fair leases will be recognised on the statement value of financial position with the optional exceptions for short-term leases with a lease • liabilities for cash-settled share-based term of less than 12 months and leases of payment arrangements are measured at low-value assets (for example mobile phones fair value or laptops). A lessee is required to recognise a • the liability for defined benefit obligations right-of-use asset representing its right to use is recognized as the present value of the the underlying leased asset and a lease liability defined benefit obligation less the net representing its obligation to make lease total of the plan assets, plus unrecognized payments. The main reason for this change actuarial gains, less unrecognized past is that this approach will result in a more service cost and unrecognized actuarial comparable representation of a lessee's assets losses. and liabilities in relation to other companies and, together with enhanced disclosures, will 3.2 Basis of Consolidation provide greater transparency of a lessee's financial leverage and capital employed. The a. Business Combination standard permits a lessee to choose either a Business combinations are accounted full retrospective or a modified retrospective for using the acquisition method as at transition approach. the acquisition date i.e. when control is IFRS 16 Leases has not yet been adopted by transferred to the Bank. Control is the the Accounting Standard Board of Nepal. power to govern the financial and operating policies of an entity to obtain benefits from 2.9 Discounting its activities. In assessing control, the Group takes into consideration potential voting Discounting has been applied where assets rights that currently are exercisable. and liabilities are non-current, and the impact of the discounting is material. The Bank measures goodwill at the acquisition date as; 2.10 Limitation of NFRS Implementation • the fair value of the consideration Wherever the information is not adequately transferred, plus available, and/orit is impracticable to develop the, such exception to NFRS implementation • the recognized amount of any non- has been noted and disclosed in respective controlling interests in the acquire, plus sections. • if the business combination is achieved
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 101 in stages, the fair value of the preexisting profit or loss. equity interest in the acquire, less c. Subsidiaries • the net recognized amount (generally fair value) of the identifiable assets acquired Subsidiaries are the entities controlled by and liabilities assumed. the Bank. The Bank controls an entity if it is exposed, or has rights, to variable returns • When the excess is negative, a bargain from its involvement with the investee and purchase gain is recognized immediately has the ability to affect those returns through in profit or loss. its power over the investee. The Financial Statements of subsidiaries are included in the • The consideration transferred does not Consolidated Financial Statements from the include amounts related to the settlement date that control commences until the date of pre-existing relationships. Such that control ceases. amounts are generally recognized in profit or loss. The Bank reassesses whether it has control if there are changes to one or more of • Transaction costs, other than those the elements of control. In preparing the associated with the issue of debt or consolidated financial statements, the equity securities, that the Bank incurs in financial statements are combined line by line connection with a business combination by adding the like items of assets, liabilities, are expensed as incurred. equity, income, expenses and cash flows of • Any contingent consideration payable is the parent with those of its subsidiary. The measured at fair value at the acquisition carrying amount of the parent's investment date. If the contingent consideration in subsidiary and the parent's portion of is classified as equity, then it is not re- equity of subsidiary are eliminated in full. measured, and settlement is accounted All intra group assets and liabilities, equity, for within equity. Otherwise, subsequent income, expenses and cash flows relating changes in the fair value of the contingent to transactions between entities of the consideration are recognised in profit or group(such as interest income and technical loss. fee) are eliminated in full while preparing the consolidated financial statements. b. Non-Controlling Interest (NCI) d. Loss of Control For each business combination, the Bank elects to measure any non-controlling Upon the loss of control, the Bank interests in the acquiree either: derecognizes the assets and liabilities of the subsidiary, carrying amount of non- • at fair value; or controlling interests and the cumulative translation differences recorded in equity • at their proportionate share of the acquire related to the subsidiary. Further parent's identifiable net assets, which are generally share of components previously recognized at fair value. in Other Comprehensive Income (OCI) Changes in the Bank's interest in a subsidiary is reclassified to profit or loss or retained that do not result in a loss of control are earnings as appropriate. Any surplus or accounted for as transactions with owners deficit arising on the loss of control is in their capacity as owners. Adjustments recognized in the profit or loss. If the Group to non-controlling interests are based on a retains any interest in the previous subsidiary, proportionate amount of the net assets of then such interest is measured at fair value the subsidiary. No adjustments are made to at the date that control is lost. Subsequently, goodwill and no gain or loss is recognised in it is accounted for as an equity-accounted
102 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% investee or in accordance with the Group's there is no evidence of impairment. accounting policy for financial instruments depending on the level of influence retained 3.3 Cash and Cash equivalent e. Special Purpose Entities Cash and cash equivalents include cash in hand, balances with BFIs, money at call & Special purpose entities (SPEs) are entities short notice and highly liquid financial assets that are created to accomplish a narrow with original maturities of three months or and well-defined objective. An SPE is less from the acquisition dates that are subject consolidated if, based on an evaluation of the to an insignificant risk of changes in their substance of its relationship with the Bank fair value and are used by the Bank in the and the SPE's risks and rewards, the Bank management of its short-term commitments. concludes that it controls the SPE. Cash and cash equivalents are carried at The following circumstances may indicate a amortized cost in the statement of financial relationship in which, in substance, the Bank position. controls and consequently consolidates an SPE: 3.4 Financial Assets and Financial Liabilities • The activities of the SPE are being A. Recognition conducted on behalf of the Bank The Bank initially recognizes a financial according to it specific business needs so asset or a financial liability in its statement that the Bank obtains benefits from the of financial position when, and only when, it SPE's operation. becomes party to the contractual provisions • The Bank has the decision-making powers of the instrument. The Bank initially to obtain the majority of the benefits of recognize loans and advances, depositsand the activities of the SPE or, by setting up debt securities/ subordinated liabilities issued an ‘autopilot' mechanism, the Bank has on the date that they are originated which is delegated these decision-making powers. the date that the Bank becomes party to the contractual provisions of the instruments. • The Bank has rights to obtain the majority Investments in equity instruments, bonds, of the benefits of the SPE and therefore debenture, Government securities, NRB may be exposed to risks incident to the bond or deposit auction, reverse repos, activities of the SPE. outright purchase are recognized on trade date at which the Bank commits to purchase/ • The Bank retains the majority of the acquire the financial assets. Regular way residual or ownership risks related to the purchase and sale of financial assets are SPE or its assets in order to obtain benefits recognized on trade dateat which the Bank from its activities. commits to purchase or sell the asset. f. Transaction Elimination on B. Classification Consolidation I. Financial Assets All intra-group balances and transactions, and any unrealized income and expenses The Bank classifies the financial assets as (except for foreign currency transaction subsequently measured at amortized cost or gains or losses) arising from intra-group fair value on the basis of the Bank's business transactions are eliminated in preparing the model for managing the financial assets and consolidated financial statements. Unrealized the contractual cash flow characteristics of losses are eliminated in the same way as the financial assets. unrealized gains, but only to the extent that The two classes of financial assets are as
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 103 follows; comprehensive income. Such assets are subsequently measured at fair value and i. Financial assets measured at amortized changes in fair value are recognized in other cost comprehensive income. The Bank classifies a financial asset III. Financial Liabilities measured at amortized cost if both of the following conditions are met: The Bankclassifies its financial liabilities, other than financial guarantees and loan • The asset is held within a business model commitments, as follows; whose objective is to hold assets in order to collect contractual cash flows and • Financial Liabilities at Fair Value through Profit or Loss • The contractual terms of the financial asset give rise on specified dates to cash Financial liabilities are classified as fair flows that are solely payments of principal value through profit or loss if they are and interest on the principal amount held for trading or are designated at outstanding. fair value through profit or loss. Upon initial recognition, transaction costs are ii. Financial asset measured at fair value directly attributable to the acquisition are Financial assets other than those measured recognized in Statement of Profit or Loss at amortized cost are measured at fair value. as incurred. Subsequent changes in fair Financial assets measured at fair value are value is recognized at profit or loss further classified into two categories as • Financial Liabilities measured at below: amortised cost • Financial assets at fair value through All financial liabilities other than profit or loss. measured at fair value though profit or loss Financial assets are classified as fair value are classified as subsequently measured through profit or loss (FVTPL) if they at amortized cost using effective interest are held for trading or are designated at rate method. fair value through profit or loss. Upon C. Measurement initial recognition, transaction cost is directly attributable to the acquisition are i. Initial Measurement recognized in profit or loss as incurred. Such assets are subsequently measured A financial asset or financial liability is at fair value and changes in fair value are measured initially at fair value plus or minus, recognized in Statement of Profit or Loss. for an item not at fair value through profit or loss, transaction costs that are directly • Financial assets at fair value through attributable to its acquisition or issue. other comprehensive income Transaction cost in relation to financial assets and liabilities at fair value through Investment in an equity instrument that profit or loss are recognized in Statement of is not held for trading and at the initial Profit or Loss. recognition, the Bank makes an irrevocable election that the subsequent changes in fair ii. Subsequent Measurement value of the instrument is to be recognized in other comprehensive income are classified A financial asset or financial liability is as financial assets at fair value though other subsequently measured either at fair value or
104 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% at amortized cost based on the classification the sum of (i) the consideration received of the financial asset or liability. Financial (including any new asset obtained less asset or liability classified as measured at any new liability assumed) and (ii) any amortized cost is subsequently measured at cumulative gain or loss that had been amortized cost using effective interest rate recognized in other comprehensive income method. is recognized in profit or loss. The amortized cost of a financial asset or In transactions in which the Bank neither financial liability is the amount at which retains nor transfers substantially all the risks the financial asset or financial liability and rewards of ownership of a financial asset is measured at initial recognition minus and it retains control over the asset, the Bank principal repayments, plus or minus the continues to recognize the asset to the extent cumulative amortization using the effective of its continuing involvement, determined by interest method of any difference between the extent to which it is exposed to changes that initial amount and the maturity amount, in the value of the transferred asset. and minus any reduction for impairment or uncollectibility. Derecognition of Financial Liabilities Financial assets classified at fair value are A financial liability is derecognized when the subsequently measured at fair value. The obligation under the liability is discharged subsequent changes in fair value of financial or canceled or expired. Where an existing assets at fair value through profit or loss financial liability is replaced by another from are recognized in Statement of Profit or the same lender on substantially different Loss whereas of financial assets at fair value terms, or the terms of an existing liability are through other comprehensive income are substantially modified, such an exchange or recognized in other comprehensive income. modification is treated as a derecognition of the original liability and the recognition 3.4.1 Derecognition of a new liability. The difference between the carrying value of the original financial Derecognition of Financial Assets liability and the consideration paid is The Bank derecognizes a financial asset recognized in Statement of Profit or Loss. when the contractual rights to the cash flows 3.4.2 Determination of Fair Value from the financial asset expire, or it transfers the rights to receive the contractual cash Fair value is the amount for which an asset flows in a transaction in which substantially could be exchanged, or a liability settled, all the risks and rewards of ownership of between knowledgeable, willing parties in an the financial asset are transferred or in arm's length transaction on the measurement which the Bank neither transfers nor retains date. The fair value of a liability reflects its substantially all the risks and rewards of non-performance risk ownership and it does not retain control of the financial asset. The fair values are determined according to the following hierarchy: Any interest in such transferred financial assets that qualify for derecognition Level 1 fair value measurements are those that is created or retained by the Bank is derived from unadjusted quoted prices recognized as a separate asset or liability. in active markets for identical assets or On derecognition of a financial asset, the liabilities. difference between the carrying amount of Level 2 valuations are those with quoted the asset (or the carrying amount allocated prices for similar instruments in active to the portion of the asset transferred), and markets or quoted prices for identical or
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 105 similar instruments in inactive markets and of promoter shares up to the date of balance financial instruments valued using models sheet, the market price of such shares could where all significant inputs are observable. not be ascertained with certainty. Hence, these investments are recognized at cost net Level 3 portfolios are those where at least one of impairment, if any. input, which could have a significant effect on the instrument's valuation, is not based 3.4.3 Impairment on observable market data. At each reporting date the Bank assesses When available, the Bank measures the fair whether there is any indication that an asset value of an instrument using quoted prices may have been impaired. If such indication in an active market for that instrument. exists, the recoverable amount is determined. A market is regarded as active if quoted A financial asset or a group of financial prices are readily and regularly available assets is impaired and impairment losses and represent actual and regularly occurring are incurred if, and only if, there is objective market transactions on an arm's length evidence of impairment as a result of one basis. If a market for a financial instrument or more events occurring after the initial is not active, the Bank establishes fair value recognition of the asset (a loss event), and using a valuation technique. Valuation that loss event (or events) has an impact techniques include using recent arm's length on the estimated future cash flows of the transactions between knowledgeable, willing financial asset or group of financial assets parties (if available), reference to the current that can be reliably estimated. fair value of other instruments that are substantially the same, discounted cash flow The Bank considers the following factors in analyses. assessing objective evidence of impairment: The best evidence of the fair value of a • Whether the counterparty is in default of financial instrument at initial recognition is principal or interest payments. the transaction price – i.e. the fair value of the • When a counterparty files for bankruptcy consideration given or received. However, and this would avoid or delay discharge of in some cases, thefair value of a financial its obligation. instrument on initial recognition may be different to its transaction price. If such fair • Where the Bank initiates legal recourse of value is evidenced by comparison with other recovery in respect of a credit obligation observable current market transactions in of the counterpart. the same instrument (without modification) • Where the Bank consents to a or based on a valuation technique whose restructuring of the obligation, resulting variables include only data from observable in a diminished financial obligation, markets, then the difference is recognized demonstrated by a material forgiveness in profit or loss on initial recognition of the of debt or postponement of scheduled instrument. In other cases, the difference is payments. not recognized in profit or loss immediately but is recognized over the life of the • Where there is observable data indicating instrument onan appropriate basis or when that there is a measurable decrease in the the instrument is redeemed, transferred or estimated future cash flows of a group of sold, or the fair value becomes observable. financial assets, although the decrease cannot yet be identified with specific All unquoted equity investments are individual financial assets. recorded at cost, considering the non-trading
106 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% The Bank considers evidence of impairment the asset's carrying amount and the deemed for loans and advances and held-to-maturity recoverable value of loan. investment securities at both a specific asset and collective level. All individually Loans and advances to customers with significant loans and advances and held-to- significant value (Top 50 borrowers and maturity investment securities are assessed borrowers classified as bad as per Nepal for specific impairment. Those found not to Rastra Bank Directive) are assessed for be specifically impaired are then collectively individual impairment test. The recoverable assessed for any impairment that has been value of loan is estimated on the basis of incurred but not yet identified. realizable value of collateral and the conduct of the borrower/past experience of the bank. Loans and advances and held-to-maturity Assets that are individually assessed and for investment securities that are not individually which no impairment exists are grouped significant are collectively assessed for with financial assets with similar credit risk impairment by grouping together loans and characteristics and collectively assessed for advances and held-to-maturity investment impairment. The credit risk statistics for securities with similar risk characteristics. each group of the loan and advances are Impairment test is done on annual basis for determined by management prudently being trade receivables and other financial assets based on the past experience. For the purpose based on the internal and external indication of collective assessment of impairment observed. bank has categorized assets in to six broad products as follows: In assessing collective impairment, the Bank uses statistical modelling of historical trends 1. Term Loan of the probability of default, the timing of 2. Auto Loan recoveries and the amount of loss incurred, 3. Home Loan adjusted for management's judgment as to whether current economic and credit 4. Personal Loan conditions are such thatthe actual losses are 5. Working Capital Loan likely to be greater or less than suggested 6. Others by historical trends. Default rates, loss rates and the expected timing of future recoveries If, in a subsequent year, the amount of the are regularly benchmarked against actual estimated impairment loss increases or outcomes to ensure that they remain decreases because of an event occurring appropriate. after the impairment was recognised, the previously recognised impairment loss is a) Impairment losses on assets increased or reduced by adjusting the other measured at amortised cost reserves and funds (impairment reserve) in other comprehensive income and statement As per NAS 39 of changes in equity. If a future write–off is Financial assets carried at amortised cost later recovered, the recovery is credited to (such as amounts due from Banks, loans the 'Income Statement'. and advances to customers as well as held– As per Loan Loss Provision of Nepal Rastra to–maturity investmentsis impaired, and Bank impairment losses are recognized, only if there is objective evidence as a result of one Loan loss provisions in respect of non- or more events that occurred after the initial performing loans and advances are based recognition of the asset. The amount of the on management's assessment of the degree loss is measured as the difference between of impairment of the loans and advances,
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 107 subject to the minimum provisioning level or repurchasing in the near term or holds as prescribed in relevant NRB guidelines. part of a portfolio that is managed together Provision is made for possible losses on loans for short-term profit or position taking. and advances including bills purchased at 1% to 100% on the basis of classification of loans Trading assets and liabilities are initially and advances, overdraft and bills purchased recognized at fair value and subsequently in accordance with NRB directives. measured at fair value in the statement of financial position, with transaction costs Policies Adopted recognized in profit or loss. All changes in fair value are recognized as part of net As per the Carve out notice issued by ICAN, trading income in profit or loss as regarded the Bank has measured impairment loss on as fair value through profit & loss account. loan and advances as the higher of amount derived as per norms prescribed by Nepal 3.6 Derivatives Assets and Derivative Rastra Bank for loan loss provision and Liabilities amount determined as per paragraph 63 of NAS 39. Derivatives held for risk management purposes include all derivative assets and b) Impairment of investment in equity liabilities that are not classified as trading instrument classified as fair value assets or liabilities. Derivatives held for risk through other comprehensive income management purposes are measured at fair value in the statement of financial position. Where objective evidence of impairment exists for available-for-sale financial assets, Considering the requirement of NAS 39 for the cumulative loss (measured as the qualification of hedge accounting and cost difference between the amortised cost and benefits along with materiality, Bank has the current fair value, less any impairment not adopted hedge accounting for certain loss on that financial asset previously derivatives held for risk management. recognised in the statement of profit or loss) is reclassified from equity and recognised in 3.7 Property and Equipment the profit or loss. A significant or prolonged a. Recognition and Measurement decline in the fair value of an equity security below its cost is considered, among other The cost of an item of property and factors in assessing objective evidence of equipment shall be recognized as an asset, impairment for equity securities. initially recognized at cost, if, and only if: If, in a subsequent period, the fair value of • it is probable that future economic a debt instrument classified as available- benefits associated with the item will flow for-sale increases and the increase can be to the entity; and objectively related to an event occurring • the cost of the item can be measured after the impairment loss was recognised, reliably. the impairment loss is reversed through the statement of profit or loss. Impairment losses Cost includes expenditure that is directly recognised in the profit or loss on equity attributable to the acquisition of the asset. instruments are not reversed through the The cost of self-constructed assets includes profit or loss. the following: 3.5 Trading Assets • the cost of materials and direct labor; Trading assets and liabilities are those assets • any other costs directly attributable to and liabilities that the Bank acquires or bringing the assets to a working condition incurs principally for the purpose of selling
108 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% for their intended use; Group Useful Life (In Years) • when the Bank has an obligation to remove the asset or restore the site, an Computer 5 estimate of the costs of dismantling and Metal Furniture 10 removing the items and restoring the site Office Equipment 10 on which they are located; and Vehicle 10 • Capitalized borrowing costs. Wooden Furniture 5 Building 50 The Bank adopts cost model for entire class Leasehold Lower of 15 Years of property and equipment.Neither class of or Lease Period the property and equipment are measured at revaluation model nor is their fair value Effect of Change in Depreciation Method in measured at the reporting date. The items Existing Assets: of property and equipment are measured at During the fiscal year, the Bank has changed cost less accumulated depreciation and any its method of depreciation from the Written accumulated impairment losses. Down Method (WDV) into Straight Line Purchased software that is integral to the method based on useful life of the assets, and functionality of the related equipment is detailed disclosures has been provided under capitalized as part of that equipment. notes 5.13in disclosure. Subsequent expenditure is capitalized if it is d. Derecognition probable that the future economic benefits The carrying amount of Property and from the expenditure will flow to the Bank. Equipment shall be derecognized on disposal Ongoing repairs and maintenance to keep or when no future economic benefits are the assets in working condition are expensed expected from its use or disposal. The gain as incurred. Any gain or loss on disposal of an or loss arising from the derecognition of item of property and equipment (calculated an item of property and equipment shall be as the difference between the net proceeds included in profit or loss when the item is fromdisposal and the carrying amount of the derecognized (unless on a sale & lease back). item) is recognized within other income in The gain shall not be classified as revenue. profit or loss. Depreciation method, useful lives and Assets with a value of less than NPR 10,000 residual value are reviewed at each reporting are charged off to revenue irrespective of date and adjusted, if any. their useful life in the year of purchase. 3.8 Intangible Assets/ Goodwill b. Capital Work in Progress Goodwill Fixed assets under construction and cost of assets not ready for use are shown as capital Any excess of the cost of acquisition over work in progress. the fair values of the identifiable net assets acquired in Business Combination is c. Depreciation recognised as goodwill.Following initial Depreciation on other assets is calculated recognition, goodwill is measured at cost less using the straight- line method to allocate any accumulated impairment losses. their cost to their residual values over their Goodwill is reviewed for impairment estimated useful life as per management annually, or more frequently, if events or judgement as follows: changes in circumstances indicate that the
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 109 carrying value may be impaired. assets held for sale. Generally, it includes land, land and building acquired by the Bank Acquired Intangible Assets as non-banking assets but not sold as on the Intangible assets are initially measured at fair reporting date. value, which reflects market expectations The Bank holds investment property that of the probability that the future economic has been acquired through enforcement of benefits embodied in the asset will flow to security over the loans and advances. the Bank and are amortized on the basis of their expected useful lives. Non-Current Assets Held for Sale Computer software Non-current assets (such as property) and disposal groups (including both the assets Acquired computer software licenses are and liabilities of the disposal groups) are capitalized on the basis of the costs incurred to classified as held for sale and measured at acquire and bring to use the specific software. the lower of their carrying amount and fair Costs associated with the development of value less cost to sell when: (i) their carrying software are capitalized where it is probable amounts will be recovered principally that it will generate future economic benefits through sale; (ii) they are available-for-sale in excess of its cost. Computer software in their present condition; and (iii) their sale costs are amortized on the basis of expected is highly probable. useful life. Costs associated with maintaining software are recognized as an expense as Immediately before the initial classification incurred. as held for sale, the carrying amounts of the assets (or assets and liabilities in a disposal At each reporting date, these assets are group) are measured in accordance with assessed for indicators of impairment. In the applicable accounting policies described the event that an asset's carrying amount is above. determined to be greater than its recoverable amount, the asset is written down 3.10 Income Tax immediately. Tax expense comprises current and deferred Software is amortised on a straight-line basis tax. Current tax and deferred tax are in profit or loss over its estimated useful recognised in profit or loss except to the life, from the date that it is available for use. extent that they relate to items recognised The estimated useful life of software for directly in equity or in other comprehensive the current and comparative periods is five income. years. Software assets with costs less than Rs. 10,000 are charged off on purchases as a. Current Tax revenue expenditure. Current tax is the expected tax payable Amortization methods, useful lives and or recoverable on the taxable income or residual values are reviewed at each reporting loss for the year, using tax rates enacted or date and adjusted if appropriate. substantively enacted at the reporting date, and any adjustment to tax payable in respect 3.9 Investment Property/Non-Current Assets of previous years. Current tax payable also Held for Sale includes any tax liability arising from the declaration of dividends. Investment Property b. Deferred Tax Investment properties include land or land and buildings other than those classified as Deferred tax is recognised in respect of property and equipment and non-current temporary differences between the carrying
110 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% amounts of assets and liabilities for financial 3.12 Provisions reporting purposes and the amounts used for taxation purposes. Deferred income tax The Bank recognizes a provision if, as a is determined using tax rate applicable to result of past event, the Bank has a present the Bank as at the reporting date which is constructive or legal obligation that can be expected to apply when the related deferred reliability measured and it is probable that an income tax asset is realized or the deferred outflow of economic benefit will be required income tax liability is settled. to settle the obligation. Deferred tax assets are recognized where A disclosure for contingent liability is made it is probable that future taxable profit will when there is a possible obligation or a be available against which the temporary present obligation that may but probably differences can be utilized. will not require an outflow of resources. When there is a possible obligation or a 3.11 Deposits, debts securities issued and present obligation in respect of which the subordinated liabilities likelihood of outflow of resources is remote, no provision or disclosure is made. a. Deposits A provision for onerous contract is The Bank accepts deposits from its customers recognized when the expected benefits to under account, current, term deposits and be derived by the Bank from a contract are margin accounts which allows money to be lower than the unavoidable cost of meeting deposited and withdrawn by the account its obligation under the contract. holder. These transactions are recorded on the bank's books, and the resulting balance Provisions are reviewed at each reporting is recorded as a liability for the Bank and date and adjusted to reflect the current best represents the amount owed by the Bank to estimate. If it is no longer probable that an the customer. outflow of resources would be required to settle the obligation, the provision is reversed. b. Debt Securities Issued Contingent assets are not recognized in the It includes debentures, bonds or other debt financial statements. However, contingent securities issued by the Bank. Deposits, assets are assessed continually and if it is debt securities issued, and subordinated virtually certain that an inflow of economic liabilities are initially measured at fair benefits will arise, the asset and related value minus incremental direct transaction income are recognized in the period in which costs, and subsequently measured at their the change occurs. amortised cost using the effective interest 3.13 Revenue Recognition method, except where the Group designates liabilities at fair value through profit or loss. Revenue is the gross inflow of economic However, debentures issued by the bank are benefits during the period arising from subordinate to the deposits from customer. the course of the ordinary activities of an entity when those inflows result in increases c. Subordinated Liabilities in equity, other than increases relating to Subordinated liabilities are those liabilities contributions from equity participants. which at the event of winding up are Revenue is recognized to the extent it is subordinate to the claims of depositors, debt probable that the economic benefits will flow securities issued and other creditors. The to the Bank and the revenue can be reliably bank does not have any of such subordinated measured. Revenue is not recognized during liabilities. the period in which its recoverability of income is not probable. The Bank's revenue
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 111 comprises of interest income, fees and effective interest rate, transaction costs and commission, foreign exchange income, cards all other premiums or discounts. income, remittance income, bancassurance commission, etc. and the bases of incomes Gains and losses arising from changes in the recognition are as follows: fair value of financial instruments held at fair value through profit or loss are included in a. Interest Income the statement of profit or loss in the period in which they arise. Contractual interest income Interest income on available-for-sale assets and expense on financial instruments held at and financial assets held at amortised cost fair value through profit or loss is recognized shall be recognized using the bank's normal within net interest income. interest rate which is very close to effective interest rate using effective interest rate b. Fees & Commission method. Fees and commissions are recognized on For income from loans and advances to an accrual basis when the service has been customers, initial charges are not amortised provided or significant act performed over the life of the loan and advances as the whenever the benefit exceeds cost in income so recognized closely approximates determining such value. Whenever, the the income that would have been derived cost of recognizing fees and commissions under effective interest rate method. The on an accrual basis exceeds the benefit difference is not considered material. in determining such value, the fees and The Bank considers that the cost of exact commissions are charged off during the year. calculation of effective interest rate method exceeds the benefit that would be derived c. DividendIncome from such compliance. Dividend income are recognized when The effective interest method is a method of right to receive such dividend is established. calculating the amortised cost of a financial Usually this is the ex-dividend date for asset or a financial liability and of allocating equity securities. Dividends are presented in the interest income or interest expense over net trading income, net income from other the relevant period. The effective interest financial instruments at fair value through rate is the rate that discounts estimated profit or loss or other revenue based on future cash payments or receipts through the the underlying classification of the equity expected life of the financial instrument or, investment. when appropriate, a shorter period, to the d. Net Trading Income net carrying amount of the financial asset or financial liability. When calculating the Net trading income comprises gains less effective interest rate, the Bank estimates losses related to trading assets and liabilities, cash flows considering all contractual terms and includes all realised and unrealised of the financial instrument (for example, fair value changes, interest, dividends and prepayment options) but does not consider foreign exchange differences. future credit losses. As per the Carve-out e. Net Income from other financial Notice issued by ICAN, the calculation instrument at fair value through Profit or includes all fees paid or received between Loss parties to the contract that are an integral part of the effective interest rate, transaction Net income from other financial instruments costs and all other premiums or discounts at fair value through profit or loss relates unless it is immaterial or impracticable to non-trading derivatives held for risk to determine reliably, between parties to management purposes that do not form the contract that are an integral part of the
112 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% part of qualifying hedge relationships and employment benefit plan under which financial assets and liabilities designated at the Bank pays fixed contributions into fair value through profit or loss. It includes a separate entity and has no legal or all realised and unrealised fair value changes, constructive obligation to pay further interest, dividends and foreign exchange amounts. Obligations for contributions to differences. defined contribution plans arerecognised as personnel expenses in profit or loss in the 3.14 Interest expense periods during which related services are Interest expense on all financial liabilities rendered. including deposits are recognized in profit Contributions to a defined contribution plan or loss using effective interest rate method. that are due more than 12 months after the Interest expense on all trading liabilities are end of the reporting period in which the considered to be incidental to the Bank's employees render the service are discounted trading operations and are presented to their present value. together with all other changes in fair value of trading assets and liabilities in net trading All employees of the Bank are entitled to income. receive benefits under the provident fund, a defined contribution plan, in which both the 3.15 Employees Benefits employee and the Bank contribute monthly a. Short Term Employee Benefits at a pre-determined rate of 10% of the basic salary. The Bank does not assume any future Short term employee benefit obligations are liability for provident fund benefits other measured on an undiscounted basis and are than its annual contribution.The bank has not expensed as the related service is provided. considered the gratuity of 8.33% as required A liability is also recognized for the amount by new Labor Act on the assumption the expected to be paid under bonus required provision of the Act shall not be applicable by the Bonus Act, 2030 to pay the amount to the bank. as a result of past service provided by the employee and the obligation can be estimated ii. Defined Benefit plan reliably under short term employee benefits. A defined benefit plan is a post-employment Short-term employee benefits include all the benefit plan other than a defined contribution following items (if payable within 12 months plan. The Bank's net obligation in respect of after the end of the reporting period): defined benefit plans is calculated separately for each plan by estimating the amount of • wages, salaries and social security future benefit that employees have earned contributions, in return for their service in the current and prior periods. That benefit is discounted • paid annual leave and paid sick leave, to determine its present value. Any • profit-sharing and bonuses and unrecognised past service costs and the fair value of any plan assets are deducted. • non-monetary benefits The Bankrecognises all actuarial gains b. Post-Employment Benefits and losses net of deferred tax arising from defined benefit plans immediately in other Post-employment benefit plan includes the comprehensive income and all expenses followings; related to defined benefit plans in employee i. Defined Contribution Plan benefit expense in profit or loss. A defined contribution plan is a post- The Bankrecognises gains and losses on the
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 113 curtailment or settlement of a defined benefit increment of 5%-10% p.a. which the plan when the curtailment or settlement management assumes are in line with the occurs. The gain or loss on curtailment or lessor's expected inflationary cost increases. settlement comprises any resulting change in the fair value of plan assets, any change 3.17 Foreign Currency Translation in the present value of the defined benefit The financial statements are presented in obligation, any related actuarial gains and Nepalese Rupees (NPR). losses and any past service cost that had not previously been recognised. Transactions in foreign currencies are initially recorded at the functional currency iii.Termination Benefits rate of exchange ruling at the date of the Termination benefits are recognised as an transaction. Monetary assets and liabilities expense when the Bank is demonstrably denominated in foreign currencies are committed, without realistic possibility retranslated at the functional currency rate of withdrawal, to a formal detailed plan of exchange at the statement of financial to either terminate employment before position date. the normal retirement date, or to provide Foreign exchange gains and losses resulting termination benefits as a result of an offer from the settlement of such transactions, and made to encourage voluntary redundancy. from the translation at year-end exchange Termination benefits for voluntary rates of monetary assets and liabilities redundancies are recognised as an expense denominated in foreign currencies are if the Bank has made an offer of voluntary recognised in the statement of profit or loss. redundancy, it is probable that the offer will be accepted, and the number of acceptances Non-monetary assets and liabilities are can be estimated reliably. If benefits are translated at historical exchange rates if held payable more than 12 months after the at historical cost, or year-end exchange rates reporting date, then they are discounted to if held at fair value, and the resulting foreign their present value. exchange gains and losses are recognized in either the statement of profit or loss 3.16 Leases or shareholders' equity depending on the Lease payments under an operating lease treatment of the gain or loss on the asset or shall be recognized as an expense on a liability. straight-line basis over the lease term unless 3.18 Financial guarantee and loan either: commitment (a) Another systematic basis is more Financial guarantees are contracts that representative of the time pattern of the require the Bank to make specified payments user's benefit even if the payments to the to reimburse the holder for a loss it incurs lessors are not on that basis; or because a specified debtor fails to make (b) The payments to the lessor are structured payment when due in accordance with to increase in line with expected general the terms of a debt instrument. Loan inflation to compensate for the lessor's commitments are firm commitments to expected inflationary cost increases. If provide credit under pre-specified terms and payments to the lessor vary because of conditions. factors other than general inflation, then Loan commitment is the commitment where this condition is not met. the Bank has confirmed its intention to Majority of lease agreements entered by provide funds to a customer or on behalf of the Banks are with the clause of normal a customer in the form of loans, overdrafts,
114 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% future guarantees, whether cancellable or 3.21 Segment Reporting not, or letters of credit and the Bank has not made payments at the reporting date, those The Bank is organized for management and instruments are included in these financial reporting purposes into segments such as statements as commitments. Retail Banking, Corporate Banking, SME Banking, Deprived Sector Banking, Treasury, 3.19 Share Capital and Reserves Transaction Banking and Other Banking. The segment results that are reported include The Bank classifies capital instruments as items directly attributable to a segment financial liabilities or equity instruments as well as those that can be allocated on a in accordance with the substance of the reasonable basis. Unallocated items comprise contractual terms of the instruments. Equity mainly common assets, head office expenses, is defined as residual interest in total assets and tax assets and liabilities. of the Bank after deducting all its liabilities. Common shares are classified as equity of the 4. Disclosures and Additional Bank and distributions thereon are presented in statement of changes in equity. Information 4.1 Risk Management Dividends on ordinary shares and preference shares classified as equity are recognized Risk Management structure of the Bank in equity in the period in which they are has set clear separation between business declared. function and risk management function. Accordingly, the Bank has set up a separate Incremental costs directly attributable to the Integrated Risk Management Department issue of an equity instrument are deducted (IRMD) headed by Chief Risk Officer (CRO), from the initial measurement of the equity one of the most senior level positions in the instruments considering the tax benefits Bank. The IRMD oversees global, macro, achieved thereon. micro and departmental level risk that arise The reserves include retained earnings and out of daily business operation as well ason other statutory reserves such as general periodic basis and are put to the oversight reserve, bond redemption reserve, foreign of Senior Management, Risk Management exchange equalization reserve, regulatory Committee and the Board to discuss the reserve, investment adjustment reserve, staff reports thereon and issue instructions as training and development fund, CSR reserve appropriate. etc. i. Risk Management Committee 3.20 Earnings per share including diluted Board of Directors is the apex and supreme The Bank presents basic and diluted earnings authority of the Bank and is responsible per share (EPS) data for its ordinary shares. to frame and implement robust policies The basic EPS is calculated by dividing and framework for effective compliance the profit or loss attributable to ordinary of regulation and direction issued by the shareholders of the Bank by the weighted regulatory authority. BOD ensures the average number of ordinary shares strategies, policies and procedure is in outstanding during the period. Diluted EPS accordance with the risk appetite/tolerance is determined by adjusting the profit or loss limit for effective management of risk within attributable to ordinary shareholders and the the Bank. The board understands the nature weighted average number of ordinary shares of risk of the bank, and periodically reviews outstanding for the effects of all dilutive reports on risk management, including potential ordinary shares. policies and standards, stress testing, liquidity and capital adequacy through the reporting
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 115 by the Risk Management Committee and the that the responsibility for maintaining risk Asset- Liabilities Management Committee. within the banks risk blanket is cascaded down from the Board to the appropriate Pursuant to the NRB directive on corporate functional, client business, senior governance, the Bank has established Risk management and committees. Information Management Committee with well-defined regarding material risk issues and compliance terms of reference in line the NRB directive. with policies and standards is communicated At least four meeting is conducted on through the business, functional, senior annual basis however number of meeting management and committees. can be increased as per the requirement. The committee supervise overall risk iii Internal Control management of the Bank broadly classified as liquidity risk, market risk, operational risk The Board is responsible for ensuring the and credit risk Bank has appropriate internal control framework in place that supports the ii. Risk Governance achievement of the strategies and objectives. The various functions of the Bank should Bank has prepared and implemented policies be looked upon with a view to establish a and procedures to mitigate the risk at proper control mechanism is in place during enterprises level arising to the bank and has expansion and growth which enables it to inculcated risk culture among the employees maximize profitable business opportunities, by establishing ownership mentality, avoid or reduce risks which can cause loss capacity building programs, well defined job or reputational damage, ensure compliance responsibilities and inhabiting good ethical with applicable laws and regulations and culture. enhance resilience to external events. Through its Risk Management Framework, The Board has set policies and procedures the Bank seeks to efficiently manage credit, of risk identification, risk evaluation, risk market and liquidity risks which arise mitigation and control/monitoring, in line directly through the Bank's commercial with the NRB directives has effectively activities as well as operational, regulatory implemented the same at the Bank. and reputational risks which arise as a normal consequence of any business undertaking. The effectiveness of the Company's internal control system is reviewed regularly by the The Risk Management Committee is Board, its Committees, Management and responsible for the establishment of, and Internal Audit department. compliance with, policies relating to management risk, supply risk, production The Internal Audit monitors compliance risk, demand risk and collection risk. with policies/standards and the effectiveness of internal control structures across the The Assets and Liabilities Committee is Bank through regular audit, special audit, responsible for the management of capital information system audit, Off Site review, and establishment of, and compliance AML/CFT/KYC audit, ISO audit as well as with, policies relating to balance sheet Risk based Internal Audit (RBIA) approach. management, including management of The audits observations are reported to the liquidity, capital adequacy and structural Chief Executive Officer and Business Heads foreign exchange and interest rate exposure for initiating immediate corrective measures. and tax exposure. Internal Audit reports are periodically The bank's risk governance structure is such forwarded to the Audit Committee for review and the committee issues appropriate
116 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% corrective action in accordance with the by the Departments such as Account issue involved to the respective department, Monitoring Report, Loan Overdue regional offices or branches. Report, Loan Report, NRB reports and Margin Monitoring Reports 4.1.1 Credit Risk Credit Risk Management is ultimately the Credit risk is the probability of loss of responsibility of the Board of Directors hence principle and reward associated with it Overall strategy as well as significant policies due to failure of counterparty to meet its has to be reviewed by the board regularly. contractual obligations to pay the Bank in Further, Senior Management is responsible accordance with agreed terms. The Credit for implementing the bank's credit risk Risk Monitoring and Reporting Framework/ management strategies and policies and have been prepared in order to mitigate/ ensuring that procedures are put in place minimize the credit risk of the Bank through to manage and control credit risk and the appropriate monitoring and reporting quality of credit portfolio in accordance with framework established within the Bank. these policies. Bank has implemented various System/ i) Maximum exposure to credit risk Policies/ Procedures/ Guidelines for the effective management of Credit Risk. For the The bank has financial assets consisting purpose of assessment of credit risk of the mainly of loans & advances and investments bank, following activities were carried out: at amortized cost. In these cases, the maximum exposure to credit risk is the • Current system/policies/procedures/ carrying amount of the related financial guidelines formulated were gone through; assets. • Actual Exposure of credit limit product ii) Credit quality of neither past due nor wise, segment wise were checked impaired and past due or impaired against Risk Appetite, tolerance limit mentioned in Respective Product Paper The table below shows the credit quality by Guidelines, Credit Policy and Credit Risk class of asset for all financial assets exposed Management Policy; to credit risk, based on the Bank's internal credit rating system. • Review of various reports prepared
NPR in Mn.
Neither past due nor Past due Past due 91 Past due More Individually Particulars Total impaired less 90 days to 180 days than 180 days impaired Financial Assets Assets carried at Amortised Cost Cash and cash equivalent 8,132 - - - - 8,132 Due from Nepal Rastra Bank 15,861 - - - - 15,861 Placement with Bank and Financial Institutions 314 - - - - 314 Loans and advances to customers 115,611 109 14 70 - 115,805 Loan and advances to BFIs 4,658 - - - - 4,658 Fair Value through Profit and Loss (FVTPL) Derivative financial instruments 1,266 - - - - 1,266 Fair Value through Other Comprehensive Income (FVTOCI) Investment securities 14,133 - - - - 14,133 Investment in subsidiaries 270 - - - - 270 Total 160,245 109 14 70 - 160,439
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 117 4.1.2 Market Risk 4.1.3 Liquidity Risk Market risk is the risk that the fair value or Bank recognize Market Risk as the possibility future cash flows of a financial instrument for loss of earnings or economic value to will fluctuate because of changes in market the Bank caused due to adverse changes in prices. Market risk comprises three types of the market level of interest rates or prices of risk: foreign exchange rates (currency risk), securities (equity), foreign exchange rates and market interest rates (interest rate risk) and commodity price fluctuation, as well as the market prices (price risk). volatilities, of those prices. While Liquidity risk is chances of failure of a bank to meet i. Currency Risk: obligations as they become due. Effective Foreign exchange risk is the potential for the liquidity risk management helps ensure the Bank to experience volatility in the value of Bank's ability to meet its obligations as they its assets, liabilities and solvency and to suffer fall due without adversely affecting the Bank's actual financial losses as a result of changes financial condition and reduces the probability in value between the currencies of its assets of developing of an adverse situation. and liabilities and its reporting currency. Liquidity risk is defined as the risk that the The Bank has following foreign currency as Bank will encounter difficulty in meeting receivables/payables as at the balance sheet obligations associated withfinancial liabilities date that are settled by delivering cash or another financial asset. Liquidity risk arises because ii. Interest Rate Risk ofthe possibility that the Bank might be unable to meet its payment obligations when Interest rate risk is the risk that the fair value they fall due as a result ofmismatches in the or future cash flows of a financial instrument timing of the cash flows under both normal will fluctuate because of changes in market and stress circumstances. Such scenarios interest rates. couldoccur when funding needed for The major interest rate risk that the illiquid asset positions is not available to the Company is exposed to is the discount rate Bank on acceptable terms. To limitthis risk, for determining management has arranged for diversified funding sources in addition to its core deposit iii. Equity Price Risk base andadopted a policy of managing assets with liquidity in mind and monitoring future Equity price risk is the risk that the fair value cash flows and liquidity on adaily basis. The or future cash flows of a financial instrument Bank has developed internal control processes will fluctuate because of changes in equity and contingency plans for managing liquidity prices (other than those arising from interest risk.This incorporates an assessment of rate risk or currency risk), whether those expected cash flows and the availability of changes are caused by factors specific to the high grade collateral which could be used to individual financial instrument or its issuer, secure additional funding as required. or by factors affecting all similar financial instruments traded in the market. The following table depicts the maturity profile of the investment portfolio on The Company's equity price risk exposure aundiscounted cash flow basis which is relates to financial investment held at designed and managed to meet the required FVTOCI, whose values fluctuate as a result level of liquidity as and when liquidity outgo of changes in market prices. arises taking into consideration the time horizon of the financial liabilities of the business.
118 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% Amount in NPR Mn Less than3 3 to 6 More than 1 Particulars 6 to 1 year Total month months year Assets Cash and cash equivalent 8,132 - - - - Due from Nepal Rastra Bank 15,861 - - - - Placement with Bank and Financial 314 - - - - Institutions Derivative financial instruments. 1,266 - - - - Other trading assets - - - - - Loan and advances to BFIs 4,658 - - - - Loans and advances to customers 17,270 12,874 18,125 67,536 115,805 Investment in subsidiaries 270 - - - - Total 47,772 12,874 18,125 67,536 115,805 Liabilities Due to Bank and Financial Institutions 11,630 - - - 11,630 Due to Nepal Rastra Bank 742 - - - 742 Derivative financial instruments 1,722 - - - 1,722 Deposits from customers 7,769 7,018 30,983 93,819 139,590 Borrowing - - - - - Other liabilities 2,074 - - 2,074 Debt securities issued - - - 3,488 3,488 Total 23,936 7,018 30,983 97,307 159,245
iv. Operational risk business practices. The risk can occur in any business function or the business supporting Operational Risk is defined as the risk of functions. potential loss resulting from inadequate or failed internal processes, people and The Bank is committed to be governed systems or from the impact of external with a strong culture of risk management events, including legal risks for the bank. and ethical business practices and therefore Operational Risk is pervasive across all the to averse it from potentially damaging functions of the Bank and is influenced by operational risk events and is in a sound all resources, including human resource, position to deal effectively with those events systems and procedural designs, deployed that do occur. The actions of the board and by the Bank to carry out those functions. senior management, and policies, processes Operational Risk can be caused by both and systems provide the foundation for a internal and external sources such as fraud, sound risk management culture business interruptions, system failures, damage to physical infrastructure, failure Bank seek to minimize our exposure in execution and service delivery, inherent to operational riskby use of key control risks in products, customers, inadequacy in standards, key control self-assessments and procedures or flawed process designs, and key risk indicators as toolkits to identify, assess, monitor and control operational risk
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 119 events through timely acknowledgement of internal capital adequacy by prescribing of emerging threats and underlying appropriate methodologies, techniques and vulnerabilities. The Bank shall also ensure procedures to assess the capital adequacy highest level of governance standards and requirements in relation to the Bank's adherence to Code of Conduct and robust risk profile and effectiveness of its risk compliance to all regulatory as well as the management, control environment and Bank's internal policy, procedures and strategic planning. guidelines. The Board shall be primarily responsible Effective policies, procedural guidelines for ensuring the current and future capital and standard operating procedure are needs of the bank in relation to strategic crucial tools for sound risk management. objectives. The management shall review Therefore, adequacy and effectiveness of the and understand the nature and level of policies and procedures and their effective various risks that the bank is confronting implementation is closely monitored by in the course of different business activities the department to ensure that they have and how this risk relates to capital levels continuing relevance in line with regulatory and accordingly implement sound risk requirement and adjusts to dynamic risk management framework specifying control environment of the industry. measures to tackle each risk factor. 4.2 Capital Management 4.2.2 Quantitative disclosures 4.2.1 Qualitative disclosures a) Capital Structure and Capital Adequacy The Bank has formulated and implemented i. Tier 1 capital and a breakdown of its the "Internal Capital Adequacy Assessment components Process 2017" (ICAAP 2017) which has been approved by the Board of Directors. The NPR in Mn. ICAAP 2017 is a system of sound, effective, S.N. Particulars Amount and complete strategies and processes that a Paid up Capital 8,031.12 allows the Bank to assess and maintain, Share Premium / Capital ongoing basis, the amounts, types and b Reserve - distribution of internal capital that the Bank c Proposed Bonus Shares - considers adequate to cover the nature and d Statutory General Reserve 1,825.15 level of risk to which the Bank is or might be exposed to. e Retained Earnings 943.65 Un-audited Current Year Internal Capital Adequacy Assessment f Cumulative Profit - Process (ICAAP) shall also include Capital Redemption requirement to have robust governance g Reserve 285.71 arrangements, efficient process of managing h Other Free Reserves - all material risks and an effective regime i Less: Deferred Tax Assets - for assessing and maintaining adequate and economic capital at the Bank where economic j Less: Intangible Assets 22.97 capital (economically needed capital) refers Less: Investment in equity to the amount of capital required for the of institutions with financial Bank's business operations and for financing k interests 200.00 the associated risks. Less: Purchase of land & building in excess of limit ICAAP 2017 shall provide policy and l and unutilized - procedural guidelines for the calculation Core (Tier-1) Capital 10,862.66
120 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% ii. Tier 2 capital and a breakdown of its vi. Capital Adequacy Ratio components Capital Adequacy Ratio of the bank as at 16 NPR in Mn. July 2018 stood at 12.24%. S.N. Particulars Amount vii. Summary of Bank's internal approach a Subordinated Term Debt 3,200.00 to assess the adequacy of capital to General Loan Loss support current and future activities, if b Provision 1,204.73 applicable Exchange Equalization c Reserve 38.37 The Bank prepares a long term 5 year's Strategy Plan and to achieve the long term Investment Adjustment d Reserve 44.24 plans the Bank prepares annual Budgets/ Operating/ Tactical plans as stipulated in Supplementary (Tier-2) Capital 4,487.35 the Budget Policy and strategy Document of the Bank. To ensure that the Bank's capital iii. Detailed information about the adequacy commensurate to demand of Subordinated Term Debts with the Bank's capital required by the business information on the outstanding planning, the Management and the Board amount, maturity, and amount rose prudently and proactively engage on ongoing during the year and amount eligible to process of capital and risk assessment, stress be reckoned as capital funds. testing and scenarios testing, monitoring and reporting as per the ICAAP 2017. NPR in Mn.
Amount The Bank has also formulated and O/s Maturity Interest eligible Particulars Issue Date amount Date Rate* for capital implemented “Stress Testing Guidelines fund 2015” in order to assess of the vulnerability of the Bank under various stress situations 7.25% NIC ASIA Bond typically, application of “what if” scenarios, 2077 500 15-May-14 14-May-21 7.25% 200 especially in the problematic identification of 9% NIC ASIA Bond 2081/82 3,000 9-Jan-18 8-Jan-25 9.00% 3,000 low frequency but high severity events and *Interest is payable half yearly basis identifying expected and unexpected losses. It focuses on capturing the impact of large, iv. Deductions from capital but still plausible events and understanding the overall risk profile in a coherent and • The intangible assets pertaining to bond issue consistent framework, including impact expenses and premium on foreign currency analysis on earnings, solvency and liquidity. bond amounting to NPR22.97 Mn.have been deducted from the core capital A formal monitoring and reporting mechanism have been established to • The Bank's investment in NIC AISIA Capital provide the senior management necessary Ltd., a wholly owned subsidiary, NPR 200 information on the risk profile, trends, and Mn. has been deducted from the core capital. the capital requirements as per ICAAP 2017 v. Total qualifying capital and Stress Testing Guidelines 2015. Such reports are being prepared on a monthly Amount (NPR S. N. Particulars and quarterly basis and circulated to relevant Millions) business units/departments, Integrated Risk A Core Capital 10,862.66 Department (IRMD), and tabled in Assets B Supplementary Capital 4,487.35 Liability Committee (ALCO) meeting. Total Qualifying Capital Further quarterly reports are presented to (Total Capital Fund) 15,350.01 the Risk Management Committee and the
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 121 Board for review and discussions. viii. Summary of the terms, conditions and main features of all capital instruments, especially in case of subordinated term debts including hybrid capital instruments Ordinary share capital: The Bank has only one class of equity shares having a par value of Rs. 100 per share. Each holder of equity shares is entitled to one vote per share. In the event of liquidation of the Bank, holder of equity shares will be entitled to receive remaining assets of the Bank after distribution of preferential amount. The distribution will be in proportion to the number of equity shares held by the shareholders. Debentures: The bank has issued 7.25% NIC ASIA Bond 2077 and 9% NIC ASIA Bond 2081/82 amounting NPR 500 million and NPR 3,000 million respectively. These debentures do not carry any voting rights. These debentures are subordinate to the depositors of the bank. b) Risk Exposures i. Risk weighted exposures for Credit Risk, Market Risk and Operational Risk
NPR in Mn. S.N. Risk Weighted Exposure Amount a Risk Weighted Exposure for Credit Risk 118,625.31 b Risk Weighted Exposure for Operational Risk 4,066.90 c Risk Weighted Exposure for Market Risk 117.55 Adjustments under Pillar II ALM policies & practices are not satisfactory, add 3% of gross income to RWE 104.84 2% adjustment on Total RWE 2,456.20 Total Risk Weighted Exposure 125,370.80
ii. Risk Weighted Exposures under each of 11 categories of Credit Risk
NPR in Mn. Net Book Value RWE S.N. Risk Classification (NPR Million) a Claims on Govt. and Central Bank 29,688.30 - b Claims on other Financial Entities c Claims on Banks 9,024.72 1,859.72 d Claims on Corporate and Securities Firm 42,195.13 42,195.13 e Claims on Regulatory Retail Portfolio 48,142.09 36,106.57 f Claims secured by Residential Properties 9,080.33 5,455.91 g Claims secured by Commercial Real Estate 928.76 928.76 h Past due Claims 138.76 208.14 i High Risk Claims 14,551.18 21,826.77 j Other Assets 9,953.16 6,192.12 k Off balance sheet items 13,262.88 3,852.18 Total 176,965.32 118,625.31
122 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% ------91 989 550 229 Risk (D *E) Weight Weight Exposure NPR in Mn in NPR 0% 0% 0% 0% 0% 0% 0% 0% 0% (E) 20% 20% 50% 50% 20% 50% 20% 20% Risk 150% 100% 100% 100% 150% 100% 100% 150% Weight Weight ------183 301 0.09 4,946 2,752 1,093 3,754 1,144 12,282 15,861 Net Value Value Net (D) (A-B-C) ------CRM Eligible ------Specific Valuation Valuation Provision & Provision Adjustments (B) Adjustments ------183 301 0.09 4,946 2,752 1,093 3,754 (A) 1,144 12,282 15,861 Book Value Gross Gross A. Balance Sheet Exposure Claims on domestic banks that meet capital adequacy requirements adequacy requirements meet capital banks that domestic on Claims 0-1) bank (ECA Rating foreign on Claims 3-6) bank (ECA Rating foreign on Claims Claims on Public Sector Entity (ECA 7) Sector Entity Public on Claims adequacy requirements meet capital do not banks that domestic on Claims 2) bank (ECA Rating foreign on Claims Claims on Public Sector Entity (ECA 3-6) Sector Entity Public on Claims Claims on Public Sector Entity (ECA 2) Sector Entity Public on Claims Claims on Public Sector Entity (ECA 0-1) Sector Entity Public on Claims Claims on Other Multilateral Development Banks Development Other Multilateral on Claims Claims On BIS, IMF, ECB, EC and on Multilateral Development Banks Development Multilateral on EC and ECB, IMF, On BIS, Claims the framework recognized by (MDB's) Claims on Foreign Government and Central Bank(ECA -7) and Government Foreign on Claims Claims on Foreign Government and Central Bank(ECA-4-6) Central Bank(ECA-4-6) and Government Foreign on Claims Claims on Foreign Government and Central Bank(ECA -3) and Government Foreign on Claims Claims on Foreign Government and Central Bank (ECA -2) and Government Foreign on Claims Claims on Foreign Government and Central Bank (ECA 0-1) and Government Foreign on Claims All claims on Nepal Rastra Bank Nepal on All claims Investment in Nepal Rastra Bank in Nepal securities Investment All Claims on Government of Nepal Nepal of Government on All Claims Gold Securities Government in Nepalese Investment Cash Balance Rastra Bank Nepal Balance With Claims on foreign bank (ECA Rating 7) bank (ECA Rating foreign on Claims Claims on foreign bank incorporated in SAARC region operating with a buffer a buffer with operating region in SAARC bank incorporated foreign on Claims requirement capital regulatory their respective 1% above of c) Total risk weighted exposure calculation exposure weighted risk table c) Total
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 123 ------19 929 208 566 391 206 5,437 5,029 42,195 36,107 21,827 114,773 0% 20% 50% 75% 60% 60% 20% 100% 100% 150% 100% 150% 100% 100% 150% 150% 100% 150% 100% ------19 929 139 566 261 343 151 9,061 5,029 42,195 48,142 14,551 163,702 ------3 16 196 609 824 ------3 3 0 0 0 11 60 609 686 ------30 929 202 566 261 343 151 9,061 5,637 42,215 48,340 15,161 165,213 Claims on Domestic Corporates Corporates Domestic on Claims Claims on Foreign Corporates (ECA 0-1) Corporates Foreign on Claims Claims on Foreign Corporates (ECA-2) (ECA-2) Corporates Foreign on Claims Claims on Foreign Corporates (ECA 3-6) Corporates Foreign on Claims Claims on Foreign Corporates (ECA 7) Corporates Foreign on Claims Regulatory Retail Portfolio (Not Overdue) Overdue) (Not Regulatory Retail Portfolio Claims fulfilling all criterion of regulatory retail except granularity granularity retail except regulatory of fulfilling Claims all criterion Claims secured by residential properties properties residential secured Claims by Claims not fully secured by residential properties properties fully residential secured not by Claims Claims secured by residential properties (Overdue) (Overdue) properties residential secured Claims by Claims secured by Commercial real estate estate real Commercial secured Claims by Past due claims (except for claim secured by residential properties) properties) residential secured by claim for (except claims due Past High Risk claims (Venture capital, private equity investments, personal loans personal loans investments, equity private capital, (Venture claims Risk High receivables) card credit and Investments in equity and other capital instruments of institutions listed in the listed institutions of instruments capital other and in equity Investments stock exchange Investments in equity and other capital instruments of institutions not listed in listed not institutions of instruments capital other and in equity Investments exchange the stock Staff Loan secured by residential property property residential by Loan secured Staff Interest receivable/claim on government securities government on receivable/claim Interest Cash in transit and other cash items in the process of collection of in the process items cash other and Cash in transit Other Assets Other Assets TOTAL TOTAL
124 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% ------5 0 45 84 439 238 285 437 3,852 1,046 1,272 241,103 118,625 241,103 126,330 (D*E) Exposure Risk Weight Risk Weight 0% 0% (E) 50% 20% 50% 20% 50% 50% 20% 10% 20% 20% 50% 50% 20% 50% 200% 100% 150% 100% 150% 100% 100% 100% 100% 100% 100% 100% 150% 100% Risk Weight Risk Weight ------2 0 84 285 439 168 454 1,192 2,091 6,360 2,185 13,263 176,965 176,965 Value (A) Value Gross Book Gross ------0 3 32 79 138 253 1,077 1,077 Value (A) Value Gross Book Gross ------686 686 Value (A) Value Gross Book Gross ------3 0 87 285 168 454 471 1,192 2,230 6,360 2,265 13,515 178,728 178,728 Value (A) Value Gross Book Gross B. Off BalanceSheet B. Exposure TOTAL TOTAL (A) +(B) Risk credit for RWE Total II Pillar under Adjustments a 3) Limits(6.4 Obligor Single of in excess facilities and the loan 10% of Add: the contract(sale) value 1% of in case the saleAdd: credit with of recourse of (6.4 a 4) Pillarof II) Bank's adjustments credit Risk (After for RWE Total Other Contingent Liabilities Liabilities Other Contingent Claims Guarantee Unpaid Advance Payment Guarantee Guarantee Payment Advance Guarantee Financial term) (long commitments Credit Irrevocable a buffer with operating region in SAARC bank incorporated foreign on Claims requirement capital regulatory their respective 1% above of Revocable Commitments Commitments Revocable Collection Under Bills Liabilities Contract Exchange Forward (ECA Rating-7) counterparty foreign guarantee Counter Bond and Performance Bond, Bid party) counter (domestic 0-1) (ECA Rating counterparty foreign (ECA Rating-2) counterparty foreign 3-6) (ECA Rating counterparty foreign -7) (ECA Rating counterparty foreign commitments Underwriting Securities of collateral as Bank's Securities of Lending Posting or reverse repo/ (including sale recourse with Assets Agreements, Repurchase repo) Endorsements and Acceptances Securities and shares paid Partly of portion Unpaid term) (Short commitments Credit Irrevocable LC Commitments With Original Maturity Up to 6 months (domestic (domestic 6 months to Up Original Maturity With Commitments LC counterparty) 0-1) (ECA Rating counterparty foreign 2) (ECA Rating- counterparty foreign 3-6) (ECA Rating counterparty foreign (ECA Rating-7) counterparty foreign (domestic Over 6 months Original Maturity With Commitments LC counterparty) 0-1) (ECA Rating counterparty foreign (ECA Rating-2) counterparty foreign 3-6) (ECA Rating counterparty foreign
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 125
1,633 25,665 24,032 24,032 NPR in ‘000' in NPR Net NPAs Net 3,265 Previous Year 32,043 32,043 262,582 227,273 Gross NPAs Gross - 9,288 2,431 9,288 11,719 Net NPAs Net Current Year 4,861 84,132 12,384 66,886 12,384 Gross NPAs Gross Particulars 5.2.3 Compliance with external requirement 5.2.3 Compliance with external by mid- billion 8 of NPR up capital paid minimum stipulated a attain Policyto 2015/16 Monetary by the required were banks commercial The 8 billion. NPR of the requirement against 8.03 billion NPR stood at capital the Bank's up paid date, the reporting on 2017. As July Total NPAs Total Loss Restructured Loans / Reschedule Sub Standard Loans Loans Doubtful D) Amount of NPAs (both Gross and Net) and (both Gross NPAs of D) Amount
126 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 4.3 Classification of financial assets and financial liabilities
NPR in Mn. Notes As at 16-Jul-18 As at 15-Jul-17 As at 16-Jul-16 Financial assets Carrying Carrying Carrying Fair value Fair value Fair value Value Value Value Assets Assets carried at Amortised Cost Cash and cash equivalent 4.1 8,132 8,132 3,480 3,480 3,549 3,549 Due from Nepal Rastra Bank 4.2 15,861 15,861 10,291 10,291 4,396 4,396 Placement with Bank and Financial 4.3 314 314 1,493 1,493 1,216 1,216 Institutions Loans and advances to customers 4.7 115,805 115,805 70,616 70,616 57,876 57,876 Total 140,112 140,112 85,880 85,880 67,038 67,038 Fair Value through Profit and Loss (FVTPL) Derivative financial instruments. 4.4 1,266 1,266 3,029 3,029 2,302 2,302 Fair Value through Other Comprehensive Income (FVTOCI) Investment securities 4.8 14,133 14,133 10,020 10,020 11,608 11,608 Investment in subsidiaries 4.1 270 270 100 100 100 100 Total 14,403 14,403 10,120 10,120 11,708 11,708 Liabilities Liabilities carried at Amortised Cost Due to Bank and Financial Institutions 4.17 11,630 11,630 7,773 7,773 7,215 7,215 Due to Nepal Rastra Bank 4.18 742 742 - - - - Deposits from customers 4.20 139,590 139,590 79,906 79,906 64,607 64,607 Debt securities issued 4.24 3,488 3,488 501 501 516 516 155,449 155,449 88,180 88,180 72,338 72,338 Fair Value through Profit and Loss (FVTPL) Derivative financial instruments 4.19 1,722 1,722 3,000 3,000 2,267 2,267
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 127 4.3.1 Fair Value of Financial Assets and Financial Liabilities
NPR Mn. Fair value As at 16 As at 15 July As at 16 July Hierarchy July 2018 2017 2016 (Level) Fair Value through profit and loss Financial Assets Forward exchange Contract 1,266 3,029 2,302 Financial Liabilities Forward exchange Contract 1,722 3,000 2,267 Fair Value through Other Comprehensive Income Financial assets Investment securities at OCI - Quoted equity securities 1 566 425 770 - Unquoted equity securities 3 191 176 63 Investment in subsidiaries 270 100 100 Total 1,027 701 933 Financial Instruments held at amortised cost Financial assets Debt securities 3 343 828 202 Government bonds 3 9,778 6,599 5,598 Government treasury bills 3 2,161 1,992 1,907 Nepal Rastra Bank bonds 3 - - 3,067 Loan and advances to BFIs 3 4,658 1,630 1,089 Loans and advances to customers 3 115,805 70,616 57,876 Accounts receivable 7,057 736 353 Accrued Income - - - Total 139,802 82,401 70,092 Financial liabilities Due to Bank and Financial Instituions 3 11,630 7,773 7,215 Due to Nepal Rastra Bank 3 742 - - Deposits from customers 3 139,590 79,906 64,607 Borrowing 3 - - - Provisions - - - Other liabilities 2,074 1,458 916 Debt securities issued 3,488 501 516 Subordinated Liabilities - - - Total 157,523 89,638 73,253
128 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 4.4 Operating Segment Information interest expenses on deposits used for providing SME loans, personnel expenses 5.4.1 General Information and operating expenses as well as provision Reportable Segments for loss created for such loans. Business segments have been identified and d) Deprived Sector lending (DSL) Banking reported taking into account, the target The loans provided to deprived sectors of the customer profile, the nature of products and society directly (say to agricultural sectors) or services, the differing risks and returns, the indirectly (say to the organizations working organization structure, the internal business for the upliftment of poor are classified reporting system. The Bank operates in the under DSL Banking. The interest income, following segments: fee incomes generated out of such loans are a) Corporate Banking revenue items of this segment. Expenses of this segment comprises of interest expenses The loans provided to corporate customers on deposits used for providing DSL loans, valuing more than NPR 10 Crores are personnel expenses and operating expenses classified under Corporate Banking. The as well as provision for loss created for such interest income from corporate loans, fee loans. incomes generated out of such loans, foreign exchange earned through LC/BG are revenue e) Treasury items of this segment. Expenses of this The balance lying with the banks invested segment comprises of interest expenses on in governmental bonds, treasury bills, deposits used for providing corporate loans, placements, forex trading and shares of other personnel expenses and operating expenses Organizations come under this segment. as well as provision for loss created for such The interest income of bonds and bills, forex loans. gains, dividend income are revenue items b) Retail Banking of this segment. Expenses of this segment comprises of interest expenses on deposits The loans provided to other than corporate used for making investments, forex losses, customers i.e. individuals are classified personnel expenses and operating expenses under Retail Banking. The interest income, as well as provision for loss created for such fee incomes generated out of such loans are investments. revenue items of this segment. Expenses of this segment comprises of interest expenses f) Transaction Banking on deposits used for providing Retail loans, The income from Card (Debit card/Credit personnel expenses and operating expenses card) sales, income from sales of Mobile as well as provision for loss created for such and SMS Banking, customer services fees, loans. agency remittance commissions, locker fees, c) Small and Medium Enterprises (SME) cheque processing fees are revenue items Banking of this segment. Expenses of this segment comprises of personnel expenses and The loans provided to corporate customers operating expenses. valuing not more than NPR 10 Crores are classified under SME Banking. The interest g) Others income, fee incomes generated out of such All other revenues and expenses which loans, foreign exchange earned through cannot be classified to the above-mentioned LC/BG are revenue items of this segment. segments fall under this segment. The Expenses of this segment comprises of income from sale of assets, other fees
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 129 and commission are revenue items of this segment. Un-attributable personnel expenses, operating expenses and written off assets are expense items of this segment. Corporate Banking, Retail Banking, SME Banking, DSL Banking, Transaction banking and Treasury comprise of at least 75%of our total revenue. Hence, these operations are treated as reportable segments and the remaining are classified under other segments 4.4.2 Information about profit or loss, assets and liabilities
NPR in Mn. Particulars Corporate Retail SME DSL Treasury TB Others Total Revenues from external customers 545.85 2,180.15 1,717.43 326.19 785.10 239.87 105.56 5,900.16 Inter Segment Expenses/ (Revenue) (19.86) 10.51 7.67 1.68 542.02 - - 542.02 Net revenue 565.71 2,169.64 1,709.76 324.52 243.08 239.87 105.56 5,358.14 Interest Income 1,842.88 5,833.40 4,223.34 891.73 604.33 - 150.14 3,545.82 Interest Expenses 1,390.01 3,894.09 2,841.26 621.84 46.93 - - 8,794.14 Net Interest Income 472.72 1,928.80 1,374.41 268.21 15.38 - 150.14 4,209.66 Depreciation and Amortization 3.53 56.59 43.32 6.60 0.65 4.32 0.79 115.80 Profit Before Income Tax 248.49 639.50 557.49 136.80 193.54 19.63 15.16 1,810.60 Impairment Charge/(Reversal) For Loans And Other Losses 56.74 135.42 94.88 17.79 - - - 304.83 Segment Assets 17,893.02 67,083.87 54,423.76 11,588.06 19,855.52 83.38 15.57 170,943.18 Segment Liabilities 27,293.09 73,110.83 53,470.91 11,712.25 5,318.70 21.11 16.30 170,943.18
4.4.3 Measurement of operating segment 4.4.4 Reconciliation of reportable, profit or loss, assets and liabilities segment revenues, profit or loss, assets andliabilities The bank has identified the key segments of business on the basis of nature of operations Revenue that assists the Management Committee of the bank in decision making process and NPR in Mn. to allocate the resources. It will help the Total revenue for reportable segments 5,900 management to assess the performance of Other revenues - the business segments. The Segment has been Elimination of intersegment revenues 542 identified on the basis of geographic location Entity's revenue 5,358 of the branches. Investment balances, NRB balance, income from investment, forex Profit or Loss income are reported in Head office under Province 3. Intra segment revenue and costs NPR in Mn. are accounted as per the policy of the bank Total profit or loss for reportable segments 1,811 and eliminated in the Head Office Other profit or loss -
130 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% Elimination of intersegment profits - Liabilities Profit before income tax 1,811 NPR in Mn. Total liabilities for reportable segments 170,943 Assets Other assets - Total liabilities 170,943 NPR in Mn. Total assets for reportable segments 170,945 Other assets - Total assets 170,945
4.4.5 Information about product and services
Amount in Mn. S.N. Departments Revenue 1 Corporate 566 a Large corporate 478 b Project Financing 88 2 Retail 2,170 a Home Loan Term 1,229 b Home Loan OD 273 c Auto Loan 439 d Gold Loan 38 e Loan against shares 124 f Education loan 9 g Loan against FD 13 h Other Loans 44 3 Small and Medium Enterprises 1,710 a Medium enterprises 786 b Mid-market Enterprises 323 c Easy business 87 d Small business 514 4 Deprived Sector Lending 325 a Direct Deprived Sector lending 171 b Indirect Deprived Sector Lending 153 5 Treasury 243 a Investments in T Bills and Government bonds 15 b Trading Gain 166 c Revaluation Gain 62 6 Transaction Banking 240 a Cards and new banking 130 b Other Transaction banking services 101 7 Other services 9 Others 106 Total 5,358
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 131 4.4.6 Information about geographical areas Revenue from following geographical areas
Amount in Mn. (a) Domestic 5,358 Province 1 1,633 Province 2 911 Province 3 786 Province 4 676 Province 5 865 Province 6 113 Province 7 374 (b) Foreign - Total 5,358
4.4.7 Information about major customers Revenue from single customer doesn't exceed 10% of total revenue 4.5 Share Options and Share based Payment The Bank do not have a policy for share options to its employees. Similarly, during the year the Bank has not made any payments or settlements by issuing new shares. 4.6 Contingent Liabilities and Commitment 4.6.1 Income Tax Liability The Bank has received reassessment order from Large Taxpayers' Office (LTO) on the income tax return filed under self-assessment for the financial year 2060-61 to 2070-71. The additional tax liability demanded on reassessment for the above financial years is NPR 285 Mn. (Previous year's NPR 249 Mn.) including penalty/fines and interest. The Bank has appealed against the additional demand with the appropriate authorities and deposited one third of disputed tax amount as guarantee deposit with the Inland Revenue Department. Pending decision, no provisions have been made against these additional demands and disclosed as contingent liabilities under Schedule 17 of Financial Statements. The Bank has filed tax returns to the LTO up to the financial years 2073/74 under self-assessment procedures.
132 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 4.6.2 Contingent Liability
NPR in Mn. As at As at As at 16-Jul-18 15-Jul-17 16-Jul-16 Claims on Bank but not Accepted by the Bank Letter of Credit (Full Amount) a. Letter of Credit With Maturity Less than 6 Months 2,265 1,564 1,582 b. Letter of Credit With Maturity More than 6 Months 430 352 Rediscounted Bills Unmatured Guarantees/Bonds a. Bid Bonds 43 78 71 b. Performance Bonds 2,187 1,587 1,257 c. Other Guarantee/Bonds Unpaid Shares in Investment Forward Exchange Contract Liabilities 454 3,000 2,267 Bills under Collection 168 97 69 Acceptances and Endorsements 471 552 498 Underwriting Commitments Irrevocable Loan Commitments 6,360 3,334 3,714 Guarantees issued against Counter Guarantee of Internationally Rated 1,192 307 449 Foreign Banks Advance Payment Guarantees 87 54 134 Financial Guarantees 0.05 Contingent Liabilities on Income Tax 285 249 123 Unpaid Guarantee Claims 3 2 Total 13,515 11,253 10,516 4.7 Related Party Disclosures The Bank identifies the following as the related parties under the requirements of NAS 24.
Name Relationship NIC Asia Capital Limited Wholly owned subsidiary NIC Asia Laghubitta Bittiya Sanstha Limited (w.e.f25 July 2017) Wholly owned subsidiary Tulsi Ram Agrawal, Chairman Director Jagdish Prasad Agrawal, Director Director Ram Chandra Sanghai, Director Director Rajendra Prasad Aryal, Director Director Binod Kumar Pyakurel, Director Director Trilok Chand Agrawal, Director Director Ganesh Man Shrestha, Director Director Roshan Kumar Neupane, Acting CEO (w.e.f 17 March 2018) Key Management Personnel Sudhir Nath Pandey, Assistant Chief Executive Officer Key Management Personnel Rajesh Kumar Rawal, Chief Oversight Officer Key Management Personnel Santosh Kumar Rathi, Chief Marketing Officer Key Management Personnel
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 133 Jayendra Rawal, Chief Oversight Officer Key Management Personnel Sudeep Khanal, Chief Corporate and Priority Loans Officer and Chief Key Management Personnel Support Officer Kapil Dhakal, Chief Human Resources and Chief Development Officer Key Management Personnel Dipendra B. Rajbhandari, Chief Risk Officer Key Management Personnel Arjun Raj Khaniya, Chief Public Relationship Officer Key Management Personnel Prakash Baral, Chief Credit Officer Key Management Personnel Bishal Sigdel, Chief Financial Officer Key Management Personnel
4.7.1 Board Member Allowances and Facilities The Board of Directors have been paid board meeting fees of NPR 3,127,200 during the fiscal year. There were 48Board Meetings conducted during the fiscal year. The Chairperson and other members of the Board are paid NPR 12,000 and NPR10,000 per meeting respectively for Board and Board Level Committees meeting. Meeting fees paid to three Board Level Committees are as follows:
NPR in ‘000 Board Level Committees No of Meetings Meeting Allowance Assets Money Laundering Prevention Committee 9 232,000 Audit Committee Meeting 12 236,000 Digital Banking Sub Committee 1 40,000 Karmachari Sewa Suvidha Meeting 6 136,000 Risk Management Committee 16 406,800 Total 1,050,800
As approved by the 20th Annual General Meeting held on 15 September 2017, each Board Members have been provided with a monthly allowance of NPR 13,000 for telephone, newspaper and mobile expenses. The total amount paid as monthly allowances to the board members during the fiscal year amounted to NPR 12,27,703. 4.7.2 Loans and Advances extended to Promoters: The Bank has not extended any loans to promoters during the year. 5.7.3 Compensation Details for Key Management Personnel The compensation paid to the members of management committee except CEO has been depicted in table below;
S.N. Particulars Amount in NPR 1 Short Term Employee Benefits 28,996,540 2 Post-Employment Benefits - 3 Other Long-Term Benefits - 4 Termination Benefits (Gratuity and Sick Leave Encashment) - 5 Share Based Payment - Total of Key Management Personnel Compensation 28,996,540
134 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% Key management personnel are also provided with the following benefits: i) Benefits as per the Employee Terms of Service By-laws, ii) Bonus to staff as per the Bonus Act The Salary and benefits paid to the CEO are as follow:
"Roshan Kumar "Laxman Risal SN Particulars Neupane (Former Total (Acting CEO)" CEO)" a. Gross Annual Salary and allowances 7,007,026 7,409,077 14,416,103 b. Performance based allowances for current financial year i. Employee Bonus 616,343 2,400,000 3,016,343 ii. Other facilities as per Act (Provident Fund) 209,160 209,160 iii. Others - c. Other Facilities d. Current years total staff expense 1,782,112,947
4.7.4 Transaction with Subsidiaries Amount in NPR
S No Particulars NIC Asia Capital NIC Asia Laghubitta 1 Share Registrar fee paid 750,000 - 2 Deposit received from subsidiary 58,148,754 21,689,462 3 Borrowings 650,000,000 4 Interest paid to subsidiaries 14,900,361 8,695,890 5 Reimbursement received from NIC Asia Capital 977,054 - 6 Receivable from Subsidiaries 88,707 - 7 Payable to subsidiaries 658,477 -
The intra-group related figures have been excluded for presentation of the financial statement of the Group. 4.8 Merger and Acquisition There are no merger or acquisitions transaction during the year. 4.9 Additional Disclosures of non-consolidated entities The Bank has two subsidiaries as at 16 July 2018, NIC Asia Capital Limited and NIC Asia Laghubitta Bittiya Sanstha, which are consolidated for the year ended 16 July 2018. There are no such entities which are required to be consolidated but not done during the year. 4.10 Events after reporting date The Bank monitors and assesses events that may have potential impact to qualify as adjusting and / or non-adjusting events after the end of the reporting period. All adjusting events are adjusted in the books with additional disclosures and non-adjusting material events are disclosed in the notes with possible financial impact, to the extent ascertainable.
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 135 There are no material events that have occurred subsequent to 16 July 2018 till the signing of this financial statement on 16th November 2018 except, the Bank has issued “11% NIC ASIA Debenture 2082/83”amounting NPR 1.83 Billion with following particulars.
Name of the Debenture 11% NIC ASIA Debenture 2082/83 Amount Rs. 1.83 billon (1.83 million units of Rs. 1,000 each) Maturity Period 7 Years Coupon Rate 11% p.a. may vary depending upon liquidity situation Interest Payment frequency Half Yearly Convertible Status None Issue Date 27 Bhadra 2075
4.11 Disclosure effect of transition from previous GAAP to NFRSs NFRS 1 (First-time Adoption of Nepal Financials Reporting Standards) provides a suitable starting point for accounting in accordance with NFRS and is required to be mandatorily followed by first- time adopters. The Bank has prepared the opening Statement of Financial Position as per NFRS as of 1st Shrawan, 2073 (16 July 2016) (the transition date) by: b. recognizing all assets and liabilities whose recognition is required by NFRS, c. not recognizing items of assets or liabilities which are not permitted by NFRS, d. reclassifying items from previous Generally Accepted Accounting Principles (GAAP) to NFRS as required under NFRS, and e. applying NFRS in measurement of recognized assets and liabilities. 4.11.1 Significant changes from the policies adopted in the past Significant changes from the accounting policies adopted under previous GAAP (erstwhile Nepal Accounting Standards and directives issued by Nepal Rastra Bank) and the adoption of NFRS has been disclosed in the respective segments, including the impact. The detailed impact disclosure is given below.
136 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 4.11.2 Reconciliation of equity
NPR 000” As at 01.04.2073 As at 31.03.2074 (Date of Transition) (End of last period presented under Note previous GAAP Explanatory Explanatory
Total equity under previous GAAP 7,382,845 10,116,179 Adjustment under NFRSs: Impairment on loan and advances - - Fair value & employees benefit accounting of staff loan - - Lease accounting - - Measurement of investment securities at fair value c 125,622 2,312 Revaluation of investment property d 283,986 48,254 Amortisation of debt securities f 206 218 Deferred tax e (130,852) (103,929) Defined benefit obligation of employees (65,320) (26,726) Goodwill/Bargain purchase gain - - Interest Income b 247,011 308,071 Other a 63,204 70,448 Total adjustment to equity 523,856 298,649 Total Equity under NFRS 7,906,701 10,414,828
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 137 4.11.3 Reconciliation of profit or loss
Amount in ‘000 For the year ended 31.03.2074 (the latest period presented under
Note previous GAAP) Explanatory Explanatory
Profit/(Loss) for the year Previous GAAP 1,473,466 Adjustments under NFRSs: Interest income b 61,061 Impairment on loans and advances - Employee benefit amortisation under staff loan - Defined benefit obligation of employees e 39,538 Operating lease expense - Amortisation expense of debt securities F 12 Other Operating income - Interest expense - Depreciation and amortisation - Other - Recognition of investment property d (235,732) Reversal of provision on investment booked under GAAP - Deferred tax 26,923 Provision on investment reclassified to P & L 148 Total Adjustment to profit or loss (108,050) Profit or loss under NFRS 1,365,416 Other Comprehensive Income -Net Change In fair value 2,164 - Actuarial gain/loss (944) Total Comprehensive Income under NFRS 1,366,636
138 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% ------9,858
35,387 55,798 Amount as per NFRSs per as Amount 100,000 338,192 3,479,828 1,493,385 3,028,561 1,630,034 1,062,950 1,003,287 7,772,767 2,999,989 1,458,128 NPR'000 10,291,445 70,615,820 10,019,615 79,905,602 103,108,362 ------3,240
18,134 55,798 33,939
(41,846) 338,192
317,719 transition to NFRSs to transition Cumulative effect of of effect Cumulative As at 31 Ashad 2074 31 Ashad at As ------9,858
35,387 41,846
100,000 Previous GAAP Previous 3,479,828 1,493,385 3,028,561 1,630,034 1,062,950 1,003,287 7,772,767 2,999,989 1,424,189 10,291,445 70,597,687 10,016,375 79,905,602 (End of last period last under previous(End of GAAP) presented 102,790,643
------Position
10,172 18,272
statement of Financial Financial of statement 100,000 283,986 537,404 588,288 146,830 915,509
3,549,208 4,396,160 1,215,915 2,301,561 1,088,667 7,215,492 2,266,526 Opening NFRSs NFRSs Opening 57,876,399 11,607,520 64,606,791 83,573,552
------NFRS 8,924
85,283
161,728 179,459 283,986 146,830 Effect of transition to to transition of Effect 679,405 (31,051) (Date of Transition) of (Date As at 31 Ashad 2073 31 Ashad at As ------
10,172 18,272 31,051 Previous GAAP Previous 100,000 537,404 503,005 906,585 3,549,208 4,396,160 1,215,915 2,301,561 1,088,667 7,215,492 2,266,526
57,714,671 11,428,061 64,606,791 82,894,147 Explanatory Note Explanatory c
b d 4.15 4.15 4.23 Particulars 4.11.4 Effect of NFRS adoption for the Statement of Financial Position Position Financial of Statement the for of NFRS adoption 4.11.4 Effect Assets equivalent cash Cash and Rastra Bank Nepal Due from Institutions Financial Bank with and Placement instruments. financial Derivative Other assets trading BFIs to advances Loan and customers to advances and Loans Investment securities Investment tax assets Current in subsidiaries Investment in associates Investment Properties Investment Property, Plant & Equipment (PPE) & Equipment Plant Property, taxDeferred Intangible Assets Intangible Total Assets Total Other assets Liabilities Institution financial BanksDue and to Rastra Bank Nepal Due to instruments financial Derivative Customers Deposit from Borrowing Liabilities Tax Current Provisions taxDeferred liabilities Other liabilities
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 139 - - 501,250 6,692,597 1,844,544 1,877,686 92,693,534 10,414,828 103,108,362 - - - (218) (5,815) 89,519 234,016 228,200 317,719 - - 501,468 6,692,597 1,850,359 1,643,671 92,604,015 10,186,628 102,790,643 - - 515,703 4,575,374 1,720,646 1,610,681 7,906,701 75,666,851 83,573,552 - - - (206) 414,121 109,735 155,549 523,856 679,405 - - 515,908 4,575,374 1,306,524 1,500,946 7,382,845 75,511,302 82,894,147
4.24 Debt securitiesDebt issued Subordinated Liabilities Subordinated Liabilities Total Equity Equity Share capital Share premium Share Retained earnings Reserves Total equity equity Total Total liabilities and equity and liabilities Total
140 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 4.11.5 Effect of NFRS adoption for statement of profit or loss and other comprehensive income
NPR'000 For the year ended 31.03.2074 (the latest period presented under previous GAAP) Partuculars Note Previous GAAP Effect of Amount as per
Explanatory transition to NFRS NFRS Interest Income b 6,904,113 184,475 7,088,588 Interest expense 4.3 4,362,483 446 4,362,929 Net interest income 2,541,630 184,029 2,725,659 Fees and Commission Income 707,010 - 707,010 Fees and commission expense 49,919 - 49,919 Net fee and commission income 657,090 - 657,090 Net Trading Income 161,609 - 161,609 Other Operating Income 58,065 - 58,065 Total operating income 3,418,395 184,029 3,602,423 Impairment charge/(reversal) for loan and other 4.35 (305,267) 235,584 (69,683) losses Net Operating income 3,723,661 419,613 3,672,106
Personnel Expense 4.36 1,049,051 83,876 1,132,927 Other operating expense 4.37 581,012 (458) 580,553 Depreciation &Amortisation 129,185 - 129,185 Operating profit 1,964,414 336,195 1,829,441
Non operating income 155,409 - 155,409 Non operating expense 31,694 - 31,694 Profit before income tax 2,088,129 336,195 1,953,156 Income Tax Expense 4.41 614,663 26,923 - Current Tax 625,458 - 625,458 Deferred Tax (10,795) (26,923) (37,717) Profit For the Year 1,473,466 363,118 1,365,416
Other Comprehensive Income Other comprehensive income 364,338 364,338 Total comprehensive income 1,473,466 364,338 1,366,636
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 141 4.11.6 Effect of NFRS adoption for statement of cash flows
NPR'000 Particulars For the year ended 31.03.2074 (the latest period presented under previous GAAP)
Note Previous GAAP Effect of Amount as per
Explanatory transition to NFRS NFRS Net cash flows from operating activities 6,760,932 (9,502,619) (2,741,687) Net cash flows from investing activities (1,923,058) 3,365,562 1,442,504 Net cash flows from financing activities 1,174,254 55,549 1,229,803 Net increase / (Decrease) in cash and cash equivalent 6,012,128 (6,081,508) (69,380) Cash and cash equivalent as the beginning of the period 7,729,451 (4,180,243) 3,549,208 Cash and cash equivalent at the end of the period 13,741,579 (10,261,750) 3,479,828
There is no any cash inflow due to NFRS. However due to reclassification major adjustments are observed mainly due to reclassification of Balance of BFIs from cash and cash equivalent to operating activities. Further investment was bifurcated into long term investment and short-term investment which has now been classified into investing activities. Explanatory Notes to first time adoption a) Under previous GAAP, cash dividends on equity shares recommended by the board of directors after the end of the reporting period but before the financial statements were approved for issue were recognised in the financial statements as a liability. Under NFRS, such cash dividends are recognised when declared by the members in a general meeting. The effect of this change is an increase in total equity, but this does not affect profit before tax and total profit for the respective years. b) Under previous GAAP, Interest income on Loans and Advances was recognized on cash basis as per Directive 4 of Nepal Rastra Bank (NRB). Under NFRS, Interest income is recognised on accrual basis using Effective Interest Rate (EIR) Method and interest on staff loan has been amortised at fair value.
Particulars As at 15 July 2017 As at 16 July 2016 Interest suspense required by NFRS - - Interest suspense recognised under Local GAAP reversed 308,071 247,011 Net Increase in Equity 308,071 247,011 Net Movement in Profit & Loss during the year 61,061 - Amoritisation of Staff Loan Interest (289,938) (85,283) Net Impact on Loans and Advances 18,133 161,728 c) Under previous GAAP, investments were measured at cost less diminution in value. Under NFRS, these financial assets have been classified as financial assets carried at Fair Value through Other Comprehensive Income (FVTOCI). On the date of transition to NFRS, these financial assets have been measured at their fair value which is higher than the cost as per previous GAAP, resulting in an increase in the carrying amount as explained in the table below. These changes do not affect profit before tax or total profit for the year ended 15 July 2017 and 16 July 2016 because the changes in fair
142 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% value have been recognised under Other Comprehensive Income (OCI).
As at 15 July As at 16 July Particulars 2017 2016 Decrease in carrying amount due to fair value 3,092 179,459 Already recognised in books of account Deferred tax impact on the increased amount (928) (53,838) Write back of loss provision created under GAAP - - Net increment in total equity 2,164 125,622 Net Movement in OCI during the year (123,457) -
d) Under previous GAAP, Non Banking Assets (NBA) were recognised as per Directives of Nepal Rastra Bank and 100% provision were made. Under NFRS, these NBA have been classified as Non Current Assets held for sale and measured at lower of their carrying amount and fair value less cost to sell. On the date of transition to NFRS, provision as per the Directives of NRB had been reversed, resulting in an increase in the carrying amount as explained in the table below.
As at 15 July As at 16 July Particulars 2017 2016 Increase in carrying amount due to reversal of provision on NBA 48,254 283,985 Net movement in Profit and loss during the year (235,731)
e) Under NFRS, the actuarial gains and losses form part of re-measurement of the net defined benefit liability / asset which is recognized in Other Comprehensive income (OCI). Consequently, the tax effect of the same has also been recognized in Other Comprehensive Income (OCI) under NFRS instead of profit or loss. There is re-measurement of Gratuity and Sick leave Liability as per the actuarial valuation report.
As at 15 July As at 16 July Particulars 2017 2016 (Increase)/Decrease in Gratuity Liability due to Actuarial Valuation (29,030) (64,367) (Increase)/Decrease in Sick Leave Liability to Actuarial Valuation (4,909) (7,762) Liability as per local GAAP 95,418 44,807 Actuarial liability as per NFRS (A) (129,357) (116,936) Total (33,939) (72,129) Actuarial Gains/loss in Gratuity and Sick leave 24,044 22,695 Deferred tax Impact on Actuarial Gain/Loss (B) 7,213 6,809 Net Increment in Total Equity (A)+(B) (26,726) (65,320) Net movement in OCI during the year (945) - Net movement in Profit and loss during the year 39,538 -
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 143 f) Under previous GAAP, Bonds issued were carried at cost price. Under NFRS, Bonds issued are carried at amortized cost and cost incurred on Bonds issued are considered for the EIR calculation and the balance outstanding have been measured accordingly.
As at 15 July As at 16 July Particulars 2017 2016 Adjustment of cost of issue of NIC Asia Bonds using EIR 218 206 Net movement in Profit and loss during the year 12 -
4.12 Non-Banking Assets Non-Banking Assets (NBA) has been shown under investment property. It has been recognized at lower of fair value or amount due at the time of assumption of NBA.
NPR. '000 Date of assuming Non- As at 16 July As at 15 As at 16 Name of Borrower Banking Assets 2018 July 2017 July 2016 Krishna Dangi/Manju Gautam 2-Jul-18 16,297 - - Auto Craft Pvt. Ltd. 11-Feb-18 15,800 - - Umar Stores 3-Jul-18 9,050 - - P and P Group 7-Jun-18 7,650 - - KedarAryal and Nirmal VeniyarUdhyog 9-Oct-12 7,456 7,456 7,456 Nangeswori Multiple Trading Co. Pvt Ltd 14-Aug-15 4,837 4,837 4,837 Bal Krishna/Kalpana Bishwakarma 2-Jul-18 3,960 - - Shivendra Kumar Verma/ Jyoti Kumari Verma 5-Jul-18 3,220 - - Rekha Kumari Khadka &Saru Shahi 19-Jun-18 2,513 - - PurnaBrahmaTrade Link 5-Jul-18 2,400 - - B.P NirmanSewa 3-Jun-16 1,200 14,207 14,207 Kathmandu Offset Printers and Traders 9-Oct-12 - 10,552 10,552 Ram Adhikari 19-Jun-16 - 7,000 7,000 Poonam Traders and Suppliers 2-Oct-17 - 4,000 - AshokdharPradhananga 22-Jan-17 - 203 - Oriental Builders 20-Jan-13 - - 239,935 Total 74,383 48,254 283,986 4.13 Change of estimate Subsequent to the decision dated 4 May 2018, management has estimated the revised useful life of the assets and the effect of such revision on net carrying value of assets and depreciation has been accounted prospectively resulting decrease in depreciation charges for the year with corresponding increment in assets value by net Rs 30,139,519.
144 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% The details of previously applied depreciation rates / useful life are as follows:
Previous depreciation/amortisation Asset Revised useful life rate/useful life Computer 25% 5 Years Metal Furniture 25% 10 Years Office Equipment 25% 10 Years Vehicle 15%-20% 10 Years Wooden Furniture 25% 5 Years Building 5% 50 Years Leasehold Lower of 5 Years or Lease Period Lower of 15 Years or Lease Period Software 5 years or expiry period whichever is 5 years or expiry period whichever is lower lower
4.14 Earnings per share The Bank measures earning per share on the basis of the earning attributable to the equity shareholders for the period. The number of shares is taken as the weighted average number of shares for the relevant period as required by NAS 33 Earnings per Share.
Year ended Year ended Particulars Units 16-Jul-18 15-Jul-17 Profit attributable to equity shareholders (a) NPR.'000 1,334,862 1,365,416 Weighted average of number of equity shares used in computing basic earnings per share (b) Basic and diluted earnings per equity share of Rs 100 each (a/b) Rs 16.62 20.40
As there is no potential ordinary shares that would dilute current earning of equity holders, basic EPS and diluted EPS are equal for the period presented. 4.15 Proposed Distributions (Dividends and Bonus Shares) The Board of directors in its meeting dated 16th November 2018 has passed a resolution recommending for distribution of bonus shares (stock dividend) at 10% and cash dividend equivalent to tax on stock dividend at 0.526% of paid up capital as at 16 July 2018.
NPR. '000 As at 16 July As at 15 July As at 16 July Particulars 2018 2017 2016 Cash Dividend Declared 42,269 70,448 63,204 Bonus Shares 803,112 1,338,520 1,200,880 Total 845,381 1,408,968 -
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 145 4.16 Unpaid Dividends As at the reporting date, unpaid dividend over five years amounts to as follows.
NPR. '000 As at 16 July As at 15 July As at 16 July Particulars 2018 2017 2016 Not collected for more than 5 years 27,937 18,685 41,310 Not collected up to 5 years 65,838 77,033 111,017 Total 93,775 95,718 152,327
4.17 Swift Case The Society for Worldwide Interbank Financial Telecommunication (SWIFT) system of the Bank was hacked on 18th and 19th of October 2017 during Tihar vacation when the banks were closed. As per the information provided by the bank amount equivalent to NPR 465,650,509 had been fraudulently transferred to eight different Nostro accounts maintained by the bank through 31 transactions via SWIFT. Of the total amount which was fraudulently transferred by the hackers, bank failed to recover Rs 67,411,179 and considering the remote chances of its recovery bank has created loss provision in the books of accounts. 4.18 Non-performing assets The Banks' non-performing assets ratio stood at 0.0697% as at balance sheet date. The total non- performing assets as at balance sheet date is NPR 84,131,697 and loan loss provision related to non- performing assets calculated as per NRB directives is NPR 72,412,793 which is 86% of NPA. Also, the total loan loss provision to NPA is 1,524%.
NPR ‘000 Particulars This Year Previous Year Change Amount % Pass loan (performing loans) 120,582,668 72,299,295 48,283,373 67% Non-Performing Loans (NPL) - - - - Restructured/rescheduled - - - - Substandard 12,384 32,043 (19,659) (61%) Doubtful 4,861 3,265 1,596 49% Loss 66,886 227,273 (160,387) (71%) Gross Loans & Advances 120,666,800 72,561,876 48,104,924 66%
NPL ratios: Gross NPL to Gross Loans & Advances 0.0697% Net NPL to Net Loans & advances 0.0971%
146 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 4.19 Concentration of Deposits, Loans & Advances and Contingents
NPR in Mn Loans & Advances and Deposits & Non-Funded Particulars Bills Purchased Borrowings CY PY CY PY CY PY Total Amount Outstanding 120,666 72,558 151,176 87,697 6,795 3055 Highest Exposure of a Single Unit 704 958 4,952 4,677 956 307 Concentration of exposure 0.58% 1.32% 3.28% 5.39% 14.07% 10.04%
* CY= Current Year, PY = Previous Year For the calculation of concentration, loans and advances is total loans extended to the customers except staff loans and interest accruals on loans and the deposits is total deposits from the customers excluding interest payables. Single Obligor Limit and Sector-wise Limit (Directive No. 3) for both funded and non-funded are within the limit as prescribed by NRB directives. 4.20 Reserves 4.20.1 General Reserve The movement in general reserve during the year is as follows;
NPR '000 Opening Balance - 1,558,181 Transfer as per BAFIA 266,972 - Closing balance - 1,825,153 As required by Section 44 of Banks and Financial Institutions Act, 2073 (BAFIA), 20% of the current year's net profit amounting to NPR 266,972,385 (Previous Year NPR 294,693,194) has been transferred to General Reserve through Profit and Loss Appropriation Account. 4.20.2 Exchange Fluctuation Reserve As per Section 45 of the Banks and Financial Institutions Act 2006, Bank is required to transfer 25% of revaluation gain to Exchange Fluctuation Reserve through Profit and Loss Appropriation Account. For the year NPR 3,686,060(Previous year NPR 731,710) has been transferred to Exchange Fluctuation Reserve. The closing balance of Exchange Fluctuation Reserve is NPR 38,372,154. The movement in Exchange Fluctuation reserve during the year is as follows:
NPR '000 Opening Balance - 34,686 Transfer of 25% of revaluation gain 3,686 - Closing balance - 38,372
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 147 4.20.3 Bond Redemption Reserve As per the Clause 5 of NRB directive # 16, licensed institutions are required to maintain a capital redemption reserve in respect of debenture liability. As the Bank has debentures outstanding of NPR 3500 million namely “7.25% NIC ASIA Bond 2077” of NPR 500 million and “9% NIC ASIA Bond 2081/82” of NPR 3,000 million with maturity period of seven year each.NPR 71,428,572(Previous Year NPR 71,428,572) has been apportioned from the Profit & Loss Appropriation Account for “7.25% NIC ASIA Bond 2077”. The closing balance of Capital Redemption Reserve as on reporting data is NPR 285,714,288. 4.20.4 Investment Adjustment Reserve As required by NRB directive # 8, the Bank has created Investment Adjustment Reserve (IAR) for investment under ‘Available for Sale' category. The investment reserve consists of reserve on account of followings; i. investment in newly opened corporate body if not listed in stock exchange within one year from the date of operation or investment being made, and investment in the shares and debentures of corporate body which are not listed in the stock exchange, and if such listing is not completed within one year from the date of investment, 100% provision of investment amount has been provided and credited in Investment Adjustment Reserve, and ii. 2% of the total investment portfolio under available for sale category has been provided. Movement in investment reserve during the year has been depicted below;
148 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% NPR ‘000 Investment Adjustment Market SN Name of Company Investment Type Reserve Value % Amount 1 Global IME Samunnat Scheme 1 Initial Public Offer 33,039 2% 661 2 NABIL Equity Fund Initial Public Offer 4,693 2% 94 3 NIBL Pargati Fund Initial Public Offer 9,247 2% 185 4 NMB Hybrid Fund L-1 Initial Public Offer 10,673 2% 213 5 NIC Asia Growth Fund Promoter Share 150,000 2% 3,000 6 National Life Insurance Company Limited Promoter Share 51,616 2% 1,032 7 Nepal Life Insurance Company Further Public Offer 3,245 2% 65 8 Rural Microfinance Development Centre Limited Promoter Share 25,231 2% 505 9 Citizen Investment Trust Promoter Share 264,568 2% 5,291 10 Jyoti Life Insurance Limited Promoter Share 150,000 2% 3,000 11 KarjaSuchana Kendra Ltd Promoter Share 1,612 2% 32 12 MahuliSamudayik Laghubitta Bittiya Sanstha Promoter Share 2,000 2% 40 13 Mero Microfinance Bittiya Sanstha Limited Promoter Share 14,000 2% 280 14 National Banking Institute Promoter Share 2,400 2% 48 15 Nepal Clearing House limited Promoter Share 5,000 2% 100 16 Nepal Electronic Payment System Promoter Share 15,000 100% 15,000 17 NIC ASIA Capital Ltd Promoter Share 200,000 2% 4,000 18 NIC ASIA LagubittaBittiya Sanstha Ltd Promoter Share 70,000 2% 1,400 19 Nepal Infrastructure Bank Ltd Promoter Share 450,000 2% 9,000 20 Grameen Laghubitta Bittiya Sanstha Limited Promoter Share 3,000 2% 60 21 Shrijana Community Development Center Promoter Share 500 2% 10 22 Solve Laghubitta Bittiya Sanstha Limited Promoter Share 11,400 2% 228 Grand Total 1,477,223 44,244 Previous Year Closing 28,472 Additional 14,648
4.20.5 Corporate Social Responsibility
NPR ‘000 Opening Balance - 14,735 Transfer to Reserve 13,349 - Expense during the year 26,002 - Closing balance - 24,616
As per the NRB directive no. 6.16 on the Corporate Social Responsibility, the Bank has allocated 1% of the net profit of current fiscal year for CSR activities. The amount allocated for corporate social responsibility reserve is Rs. 13,348,619and Rs. 14,734,660respectively for current year and previous year.
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 149 ------6,945,424 2,837,159 52,569,040 52,569,040 12,802,559 40,242,799 (52,569,040) (10,258,901) Leave (Unfunded) 2016 - - - - 8,713,884 89,966,552 89,966,552 36,314,462 58,815,058 22,695,482 16,686,250 (5,162,968) (5,162,968) 154,333,085 154,333,085 111,400,437 (64,366,533) Gratuity Gratuity ------9,468,696 4,011,112 99,964,866 96,194,576 42,054,531 52,569,040 (99,964,866) (11,908,803) Leave (Unfunded) Nil Nil NPR '000 NPR 2017 - <12 months 8,242,781 97,338,381 97,338,381 24,827,740 89,966,552 18,406,395 10,374,840 (4,110,768) (2,762,206) 130,501,066 130,501,066 126,069,961 (33,162,685) (21,587,924) (21,587,924) (28,263,124) Gratuity Gratuity Nil 943 > 6 <12 months ------7,748,275 50,541,617 96,194,576 (5,767,064) 128,512,135 128,512,135 (20,205,269) (128,512,135) Nil Leave (Unfunded) 11,515 2018 - > 3 < 6 months 9,852,836 40,735,321 97,338,382 24,979,812 11,004,388 (9,852,836) (3,643,750) (7,256,686) 117,969,786 142,768,413 117,969,786 142,768,413 130,501,066 (24,798,627) (16,460,167) (16,460,167) Gratuity Gratuity Nil 1,199,724 < 3 months Nil 1,211,945 Total Amount Total Particulars Disclosure of Actuarial Valuation for Leave Gratuity and for Valuation Actuarial Disclosure of Status Reconciliation Particulars 4.21 4.22 Branch Reconciliation Reconciliation Branch Agency Accounts Agency Unfunded Status Status Unfunded Fair Value of Plan Assets at Year End End Year at Assets Plan of Value Fair Amount RecognizedAmount in SOFP: End Year at Obligations of Value Present Fair Value of Plan Asset at End of the Year the Year of End at Asset Plan of Value Fair Actuarial Gain/(Loss) on Plan Assets Assets Plan on Gain/(Loss) Actuarial Benefit paid Benefit paid Contribution by Employer Employer by Contribution Interest Income Income Interest Adjustments to the opening fund the opening to Adjustments Change in Fair Value of Plan Assets: Plan of Value Change in Fair Beginning the Year of at Asset Plan FV of Liability at the end of the year the year of the end at Liability Actuarial (Gain)/ Loss (Gain)/ Actuarial Benefit paid Benefit paid Current Service Current Cost Interest cost cost Interest Adjustment to opening liability liability opening to Adjustment Change in Present Value Obligations: Value Change in Present the year beginning of at Obligation PV of The outstanding balance is total of debit and credit balance. The difference has been identified, reconciled and are being reviewed reviewed areonbeing periodic basis. and reconciled has been identified, The difference balance. credit and of debit total is balance outstanding The
150 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% ;xfos sDkgL Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf lnld6]8sf] jflif{s ljj/0f
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 151 152 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% k|yd jflif{s ;fwf/0f ;efdf k|:t't ;~rfns ;ldltsf] k|ltj]bg cfly{s jif{ @)&$÷&% cfb®0fLo z]o®wgL Pg cfO{ ;L Plzof a}+s lnld6]8sf k|ltlglw Pj+ pkl:yt dxfg'efjHo'x¿, Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf lnld6]8sf] k|yd jflif{s ;fwf®0f ;efdf pkl:yt dxfg'efjx¿ ;a}nfO{ o; ;+:yfsf] ;~rfns ;ldltsf] tkm{af6 xflb{s :jfut ub{5' . Pg cfO{ ;L Plzof a}+s lnld6]8sf] ;xfos sDkgLsf] ¿kdf btf{ ePsf] Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf lnld6]8 xfn cfˆgf] sf®f]af®sf] k|yd jif{df ®x]sf] 5 . b'u{d lhNnf hfh®sf]6df s]Gb|Lo sfof{no ®fvL ljQLo ;]jfsf] kx'Fr gePsf Pj+ sd ljQLo kx'Fr ePsf If]q tyf ju{df ;'ne ® ;®n tl®sfn] n3'ljQ ;]jf k'¥ofO{ ljkGgju{sf] cfly{s tyf ;fdflhs :t®df ;'wf® Nofpg] p2]Zosf ;fy ;+:yf cfˆgf] Wo]odf q[moflzn 5 . o; cjwLdf ;+:yfn] !$ lhNnfdf @* j6f zfvf ;~hfn lj:tf® u®]sf] 5 . b'u{d :yfgdf s]Gb|Lo sfof{no :yfkgf u®L cfd ljkGg ju{x¿nfO{ ;]jf k|jfx ug]{ u®L ;+:yfsf] p2]Zo k|fKt ug{ ljutsf lbgx¿df h:t} ;bf ;j{bf z]o®wgL tyf z'e]R5's ;®f]sf®jfnfx¿af6 ;xof]u k|fKt x'g] ck]Iff u®]sf] 5' . -!_ ut cf=j= @)&$÷&% sf] sf®f]af®sf] l;+xfjnf]sg M -s_ k|d'v ;"rsf+sM cfly{s jif{ @)&$÷&% sf] ;+:yfsf] cfly{s ljj®0f ® k|d'v ;"rsf+sx¿ lgDg adf]lhd ®x]sf 5g\ . -®sd ?= xhf®df_ zLif{s cfiff9 d;fGt cfiff9 d;fGt j[l4 k|ltzt @)&% @)&$ r'Qmf k"FhL &),))) – – g]6 jy{ ^$,$!^ – – shf{ ;fk6 -v'b_ &$(,))* – – jrt lgIf]k ^*,^!@ – – shf{ nufgL *@*,@%^ – – ;~rfng d'gfkmf -%,#^#_ – – s® kl5sf] v'b d'gfkmf -%,%*$_ – – -v_ zfvf lj:tf®M ;~rfngsf] k|yd cf=j= @)&$÷&% Dff ;:yfn] b]xfo adf]lhdsf] :yfgx¿df s'n @* j6f zfvf ;~hfn lj:tf® ug{ ;kmn ePsf]5 . qm=;+= lhNnf uf=kf=÷g=kf= Zffvf 1 hfh®sf]6 e]®L g=kf= vnËf 2 hfh®sf]6 5]8fuf8 g=kf= ynx 3 ?s'd rf}®hxf®L g=kf= rf}®hxf®L 4 ¿kGb]xL ltnf]Qdf g=kf sf]l6xjf
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 153 5 ;Nofg aguf8 s'lk08] g=kf ;NnLahf® 6 slkna:t' z'4f]wg uf=kf njgL 7 gjnk®f;L ab{3f6 g=kf e'tfxf 8 slkna:t' a'4e"ld g=kf Oldlnof 9 ?s'd ;fgLe]®L uf=kf= l;DnL 10 ;'v]{t e]®Lu+uf g=kf= l5Gr' 11 afFs] sf]xnk'® g=kf rKk®uf}8L 12 ¿kGb]xL ;}gfd} gf g=kf ®fdfk'® 13 ;'v]{t l;Dtf uf=kf= hfd'g]ahf® 14 ¿kGb]xL l;of®L uf=kf 5lkof 15 ¿kGb]xL dfofb]jL uf=kf= a]y®L 16 ¿kGb]xL z'4f]wg uf=kf Dffgks8L 17 ¿kGb]xL b]jbx g=kf z+s®k'® 18 bfª u9jf uf=kf u8jf 19 ;'v]{t u'ef{sf]6 g=kf= d]x] ns'gf 20 gjnk®f;L lagoL uf=kf ;lb{ 21 gjnk®f;L ;'gjn g=kf e'dO{ 22 gjnk®f;L ;':tf uf=kf= a?jf 23 lrtjg sflnsf g=kf kbdk'® 24 s}nfnL hf]zLk'® uf=kf hf]zLk'® 25 s~rgk'® k"gj{f; g=kf k"gj{f; g=kf 26 h'Dnf rGbggfy g=kf h'Dnf 27 b}n] v eujtLdfO{ uf=kf= a]: t8f 28 afFs] ®fKtL ;f]gf®L uf=kf zDz]®u+h
-u_ u|fxs ;b:o ;+VofM ;+:yf ;~rfngsf] klxnf] jif{ cf=j= @)&$÷&% sf] cGt ;Dddf ;+:yfn] @* j6f zfvf sfof{nox¿af6 ^^* ;d"x u7g ul® tL ;d"xdf s'n ^,$#& ;b:ox¿ cfj4 eO n3' ljQLo ;]jf lnO ®x]sf 5g\ . -3_ shf{ tyf art sf®f]af®M cf=j @)&$÷&% df s'n shf{ ?= *$,$(,@),))) ljt®0f ul® ;f] dWo] ?= !,^^,^#,^(@ c;'nL eO{ s'n p7fpg afFsL shf{ ?= *@,*@,%^,#)* ®x]sf] 5 . ;fy} cf= a= @)&$÷&% sf] cGtdf ^$#& hgf u|fxs ;b:ox¿sf] s'n art ?= ^,*^,!@,$@& ®x]sf] 5 . -ª_ dfgj ;+;fwg tflnd tyf j[lQ ljsf;M ;+:yfsf] sf®f]jf® ;Fu–;+u} sd{rf®L ;+Vofdf klg j[l4 ePsf] 5 . ;+:yfdf @)&% cfiff9 d;fGtdf (* hgf sd{rf®Lx¿ sfo{®t lyP h;dWo] dlxnf sd{rf®Lx¿sf] ;+Vof ## k|ltzt -#@ hgf_ /x]sf] 5 . ;+:yfsf] bL3{sfnLg ;kmntfdf ;+:yfdf sfo{®t sd{rf®Lx¿sf] bIftf, dgf]jn tyf pTk|]®0ffsf] d'Vo e'ldsf x'g] s'®fnfO{ cfTd;ft u®L tflnd tyf
154 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% j[lQ ljsf;df ;+:yfn] cToGt ;hu tl®sfn] sfo{ ub}{ cfPsf] 5 . ut cf=j= ;~rfngdf cfPsf zfvf sfof{nosf ;a} sd{rf®Lx¿nfO{ b'O{ k6s cfGtl®s ¿kdf ;+:yfn] g} ;~rfng u®]sf] tflnddf ;xefuL u®fOPsf] lyof] . cfufdL lbgx?df sd{rf®Lx¿sf] g]t[Tj ljsf; tyf Ifdtf clej[l4 ug{ ®fli6«o tyf cGt®fli6«o tflnd uf]i7L tyf ;]ldgf®x¿df ;d]t sd{rf®Lx¿nfO{ ;xefuL u®fOg] 5 . -r_ nufgLM ;+:yfn] cf=j= @)&$÷&% df lgoldt shf{ nufgL afx]s cGo s'g} klg If]qdf nufgL u®]sf] 5}g . -@_ ®fli6«o tyf cGt®fli6«o kl®l:yltaf6 sDkgLsf] sf®f]af®df k®]sf] c;®M ;+:yf ;~rfngsf] k|yd cfly{s jif{ @)&$÷&% sf] sf®f]af®df cGt®fli6«o kl®l:ytLn] vf;} c;® kf®]g t® ®fli6«o ;d;fdlos kl®l:ytLaf6 eg] ;+:yf c5'tf] ®xg ;s]g . cf=j= @)&$÷&% df j}+s tyf ljQLo ;+:yfdf b]lvPsf] t®ntf cefjn] nufgL of]Uo >f]t h'6fpg Tolt ;xh ePg . ;+:yfn] cfly{s jif{sf] pQ®f4{df zfvf sfof{nox¿sf] :yfkgf ul® Joj;fo la:tf® u®]sf] n] kof{Kt ®sd h'6fpg ;d:of k¥of] eg] ljleGg a}+s tyf ljQLo ;+:yfx¿af6 lnOPsf] ;fk6Ldf ;+:yfn] pRr !$ k|ltzt ;Dd Aofh ltg'{ kbf{ sf]ifsf] nfut cToGt pRr ®Xof] . lgofds lgsfo g]kfn ®fi6« a}+ssf] gLltut Aoj:yf cg';f® n3'ljQ ;+:yfx¿n] shf{df !* k|ltzt eGbf al9 Aofh lng gkfpg] ePsf]n] shf{ ® sf]ifsf] Aofhb® cGt® a9fpg gkfpFbf klxnf] cfly{s jif{df ;+:yf gfkmf gf]S;fgsf] lx;fan] 3f6fdf ®xg' k¥of] . -#_ k|ltj]bg tof® ePsf] ldlt ;Dd rfn' jif{sf] pknAwL ® eljiodf ug'{ kg]{ s'®fsf] ;DaGwdf ;~rfns ;ldltsf] wf®0ffM -s_ k|ltj]bg tof® ePsf] ldlt ;Dd ;+:yfsf] sf®f]jf® l:yltM rfn' cfly{s jif{ @)&%÷&^ sf] sflt{s dlxgf ;Ddsf] pknAwL ® ut cf=j= @)&$÷&% sf] c;f® d;fGt ;Fu t'ngf ubf{ lgDgfg';f® k|ult ®x]sf] 5 . @)&% sflt{s @)&% c;f® qm=;+= ljj®0f OsfO{ pknAwL -Ü_ d;fGt d;fGt != zfvf ;+Vof 44 28 57.14 @= u|fxs ;b:o ;+Vof 12747 6,437 98.03 #= C0fL ;+Vof 9461 3,286 187.9 $= shf{ lat®0f ?= xhf® 2,345,176 844,920 177.6 %= nufgLdf ®x]sf] shf{ ?= xhf® 2,185,269 828,256 163.8 ^= ;b:osf] art÷lgIf]k ?= xhf® 169,543 68,612 147.1 &= Aofh cfDbfgL ?= xhf® 99,884 11,007 807.5 *= cGo cfDbfgL ?= xhf® 30,327 15,904 90.69 (= Aofh vr{ ?= xhf® 41,907 9,685 332.7 !)= sd{rf®L vr{ ?= xhf® 10,590 7,287 45.33 !@= cGo ;~rfng vr{ ?= xhf® 14,116 7,021 101.1 !#= shf{ gf]S;fgL Aoj:yf ?= xhf® 15,036 8,449 77.96 ;~rfng d'gfkmf -sd{rf®L af]g; tyf s® !$= ?= xhf® 50,027 –5,584_ 995.9 cl3_
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 155 ;+:yfn] jflif{s sfo{ of]hgf cg';f® o; cf=j=sf] cGt ;'b[9 agfpg ;~rfns ;ldlt cGtu{tsf] ;Dddf xfn ®x]sf] zfvf ;+Vofdf %^ j6f yk u/L s'n hf]lvd Joj:yfkg ;ldlt ® n]vfk®LIf0f !)) zfvf ;~hfn k'¥ofpg] nIo lnPsf] 5 . rfn' ;ldltnfO{ k|efjsf®L agfpb} nlug]5 . cf=j= df ?= $ ca{ ^& s®f]8 #% nfv #@ xhf® shf{ ;+:yfn] b]zsf] ljleGg 7fpFx¿df Pg cfO{ ;L nufgL ul®g] ® cf=j= sf] cGtdf nufgLdf ®lx®x]sf] Plzof a}+s;+u ;xsfo{ u®L ljQLo ;fIf®tf shf{ ?= # ca{ $# s®f]8 ** (Loan Outstanding) ;DjGwL sfo{qmd ;~rfng ug]{5 . nfv ^) xhf® k'Ug] k|If]k0f ul®Psf] 5 . u|fxssf] dfu ® cfjZostf cg';f® shf{, jrt -v_ ;+:yfsf] pGgltsf] nflu eljiodf ug{'kg]{ s'®fsf] tyf cGo n3'ljQ ;]jfx¿df cfjZos kl®dfh{g of]hgfsf] ;DjGwdf ;~rfns ;ldltsf] wf®0ff b]xfo tyf yk ;]jfx¿sf] lj:tf® ul®g]5 . adf]lhd ®x]sf] 5M ;+:yfsf] nflu cfjZos ljQLo >f]tsf g]kfnsf] n3'ljQ If]qdf ;Defjgfsf] ;fy ;fy} dfWodx¿nfO{ ljljlws®0f ug]{ k|of; ul®g] 5 . r'gf}ltx¿ klg ylkb} uPsf 5g . ;Defjgfx¿sf] ;d'lrt pkof]u ub}{ r'gf}ltx¿sf] ;fdgf ug]{ -$_ sDkgLsf] cf}Bf]lus jf Joj;flos ;DaGwM lx;fjn] ;+:yfn] ®0fgLlt th{'df ul® nfu' ub}{ o; ljQLo ;+:yfsf] lgodgsf®L ;+:yfx¿ g]kfn ®fi6« a}+s, hfg] 5 . sDkgL ®lhi6«f®sf] sfof{no nufot cGo lgsfox¿;Fu u|fxsx¿sf] r]tgfsf] :t®, lghx¿sf] ablnbf] ;'dw'® ;DaGw ®x]sf] 5 . cfufdL lbgdf ;+:yfn] u®LjL rfxgf, ;]jf k|bfg ug]{ j}slNks dfWodsf] lgaf®0f tyf u|fdL0f ljsf;sf] sfo{ ug]{ cGo ;®sf®L pknAwtf, ;"rgf k|ljlwsf] ljsf; ® la:tf®, Pj+ ®fli6«o tyf cGt®fli6«o u}®;/sf/L ;+3 ;+:yfx¿;+u k|lt:kwf{Tds jftfj®0f cflbnfO{ dWogh® cfjZos ;xsfo{ u®L Aoj;foLs ;DaGw sfod ul®g]5 . ub}{ u|fxsd'vL ;]jf ® ;'lawfx¿ k|bfg ug{' kg]{ -%_ ;+:yfut ;fdflhs pQ®bfloTj ® u|fxs ;+®If0f sf]ifM cfjZostf ePsf]n] To; tkm{ ;+:yf lqmofzLn ®xg]5 . s_ ;+:yfut ;fdflhs pQ®bfloTjM ;"rgf k|ljlwsf] pRrtd k|of]u, ;+:yfks ;+:yf ;+:yf ;~rfngsf] klxnf] jif{ ePsf]n] Aoltt Pg cfO{ ;L Plzof a}+s lnld6]8n] c+lusf® cjwLdf ;+:yfut ;fdflhs pTt®bfloTj cGtu{t u®]sf] DNA nfO cfTd;ft ub]}{ a}+ssf] ;fv ® vf;} pNn]vgLo sfo{ ug{ ;s]sf] 5}g . cfufdL k|fljlws ;xof]u, Joj;foLs Joj:yfkg ® l56f] lbgdf ;+:yfn] ;fdflhs pQ®bfloTj cGt{ut 5l®tf] sfo{z}nL cflb o; ;+:yfsf k|lt:kwL{ ljleGg ;fdflhs sfo{x¿M ljQLo ;fIf®tf sfo{qmd nfe (Competetive Advantage) sf If]qnfO{ ;~rfng, :yfgLo :t®df ;~rflnt ;fdflhs ;d'lrt k|of]u ub}{ g]kfnsf] n3'ljQ If]qnfO{ sfo{qmddf ;xof]u tyf ;xefuL, k|fs[lts k|sf]kaf6 csf]{ prfO{df k'¥ofpg xfdL k|oTgzLn 5f}+ . Pg lkl8t Pj+ uDeL® k|s[ltsf] ®f]usf] cf}ifwf] krf®df cfO{ ;L Plzof a}+ssf] ;xsfo{df xfd|f ;b:o ;xof]u, lzIff, :jf: Yo tyf ;®;kmfO{, OG6®g]6 ;]jf, tyf cGo u|fxsx¿nfO{ glagtd ;]jf ;'lawf s[lif tyf g]kfn ®fi6« a}+ssf] lgb]{zgn] tf]]s]sf cGo k|bfg ug{] ;DaGwdf klg xfd|f] k|of; ®xg]5 . If]qx¿df ;fdflhs pQ®bfloTj ;DaGwL sfo{x¿ ug]{ 5 . ;+:yfsf] cfGtl®s lgoGq0f k|0ffnLnfO{ cem
156 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% v_ u|fxsx¿sf] ;dflhs ;'®IffM rnfpg] k|j[ltaf6 pTkGg x'g] sl7gfO{x¿ ;+:yfn] C0fLx¿sf] lxt tyf ;+:yfut ljsf;df -u_ a}+s tyf ljQLo ;+:yfx¿sf] t®ntfdf ;+s'rg vr{ ug{ k|To]s jif{sf] gfkmfaf6 lglZrt k|ltzt cfpFbf o; ;+:yfn] kfpg ;Sg] ljQLo >f]tdf x'g ®sd 5'6\ofO{ u|fxs ;+®If0f sf]if v8f u®L o;sf] ;Sg] sldaf6 pTkGg ;d:of ;~rfngsf] nflu Pp6f cnUu} u|fxs ;+®If0f -3_ g]kfn ;®sf® tyf lgodgsf®L lgsfox¿jf6 ;do sf]if ;~rfng sfo{ljlw tof® u®L nfu' ;f] sf] ;dodf kl®jt{g x'g] gLlt lgodsf] sf®0faf6 kg{ sfof{Gjog ul®g] 5 . ;Sg] k|efjx¿ -^_ ;~rfns ;ldltdf ePsf] x]®km]® ® ;f] sf] sf®0fM -ª_ b'u{d :yfgdf sfo{qmd ;~rfng ug{ cfjZos ;+:yf btf{sf] ;dodf ®x]sf] % ;b:oLo ;~rfns e®kbf]{ k"jf{wf® h:t} ljh'nL, OG6®g]6, af6f]3f6f] , ;ldltdf >L ®f]zg s'df® Gof}kfg] cWoIf, cGo $ hgf ;'®Iff tyf bIf hgzlQm cflbsf] sldn] >[hgf x'g] ;~rfnsx¿df >L slkn 9sfn, >L lbg]z ef®L, >L sl7gfO{{x¿ ljzfn l;Ub]n ® >L lg®h a:g] t 8lgn /xg' ePsf]df -r_ k|fs[lts k|sf]ksf] sf®0fn] a]nf a]nfdf cfO{kg]{ lgjt{dfg cWoIf dft[ ;+:yf Pg cfO{ ;L Plzof a}+ssf] ;d:of x¿ k|d'v sfo{sf®L clws[tdf lgo'Qm x'g' ePsf], ;~rfns slkn 9sfn ® lg®h a:g]t 8lgnnfO{ a}+sdf cGo pk®f]St s'®fx¿nfO{ ;~rfns ;ldltn] dgg u®L To;sf] lhDd]jf®L tf]s] sf] n] ;~rfns ;ldltdf # hgfsf] km]®abn k|efjnfO{ sd ug{ ;b}j k|oTglzn ®xg] 5 . ePsf] 5 . Pg cfO{ ;L Plzof a}+sjf6 k|ltlglwTj ub}{ -*_ n]vfk®LIf0f k|ltj]bg ® ;~rfns ;ldltsf] k|ltlqmofM o; ;+:yfsf] cWoIf >L ®f]zg s'df® Gof}kfg] Pg cfO{ ;L o; k|ltj]bg ;fy ;+nUg n]vfk®LIf0f k|ltj]bg ® n]vf Plzof a}+ssf] k|d'v sfo{sf®L clws[t lgo'Qm x'g' ePsf] ljj®0fx¿n] ;+:yfsf] oyfy{ l:yltsf] lrq0f u®]sf] 5 . sf®0fn] pxfsf] :yfgdf Pg cfO{ ;L Plzof a}+sjf6 n]vfk®LIf0f k|ltj]bgdf uDeL® lsl;dsf] s}lkmotx¿ >L ch'{g ®fh vlgofsf] k|ltlglwTj ePsf] 5 . To:t} gePsf tyf ePsf s]xL s}lkmotx¿ klg ;'wf® x'g] Pg cfO{ ;L Plzof a}+sn] >L slkn 9sfn ® lg®h qmddf ®x]sf] 5 . a:g] t 8lgnsf] ;§fdf qmdzM >L t]h ®fh ltldlN;gf ® kbd ®fh 7s'NnfnfO{ o; ;+:yfsf] ;~rfnsdf dgf]gog -(_ nfef+z aFf8kmfF8 ug{ l;kmfl®; ul®Psf] ®sdM u®]sf] 5 . lgjt{dfg cWoIf >L ®f]zg s'df® Gof}kfg] Ho" cf=j= @)&$÷&% df ;:+yfsf] nfef+z ljt®0f of]Uo dft[ ;+:yf Pg cfO{ ;L Plzof a}+ssf] k|d'v sfo{sf®L d'gfkmf g®x]sf] n] nfef+z lzkmfl®; ul®Psf] 5}g . clws[tdf lgo'Qm x'g' ePsf]df xflb{s awfO{ lb+b} pxf+sf] pRr ;kmntfsf] sfdgf AoQm ub{5' . -!)_ cfGtl®s lgoGq0f k|0ffnL M -&_ sf®f]af®nfO{ c;® kfg]{ d'Vo s'®fx¿ cfGtl®s lgoGq0fsf] nflu ;+:yfn] ljleGg k4tLx¿sf] la:tf® ub}{ n}hfg] 5 . sDkgLsf] ;'–;~rfng ug{ ;+:yfsf] sf®f]jf®nfO{ c;® kfg]{ d'Vo s'®fx¿ b]xfo cTofjZos cfly{s k|zf;g ljlgodfjnL, sd{rf®L jdf]lhd 5g\M k|zf;g ljlgodfjnL, shf{ ckn]vg ljlgodfjnL, shf{ -s_ n3'ljQ If]qdf x'g] cToflws k|lt:kwf{af6 ;[hgf gLlt, ;"rgf k|ljlw gLlt nufotsf] gLlt lgodx¿ tof® x'g] ;Defljt hf]lvdx¿ ul® sfof{Gjogdf NofOPsf 5g\ . ;+:yfsf] cfGtl®s lgoGq0f k|0ffnLnfO{ dha'b agfO{ ;+:yfsf] c;n 5lj -v_ Ps} JolQmn] ljleGg n3'ljQ ;+:yfx¿jf6 shf{ sfod ®fVg ;+:yf e®dUb'® k|oTgzLn ®xg]5 .
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 157 -s_ n]vfk®LIf0f ;ldltM -!!_ wGojfb 1fkg M ;+:yfdf ;~rfns >L ljzfn l;Ub]nsf] o; ;+:yfsf] p2]Zo k|fKtLsf] nflu k|ToIf Pj+ ck|ToIf ;+of]hsTj df ;~rfns >L kbd 7s'Nnf ;b:o ® ¿kdf ;xof]u k'¥ofO{ ;+:yf k|lt ljZjf; ® ;befj ®fVg'x'g], k|d'v cfGtl®s n]vfk®LIf0f ljefu ;b:o ;lrj dfu{bz{g lbg] ® k|f]T;fxg lbg] ;a} u|fxs ju{x¿, z]o®wgL ®xg] ul® # ;b:oLo n]vf k®LIf0f ;ldlt ®x]sf] 5 . Pg cfO{ ;L Plzof a}+s lnld6]8, g]kfn ®fi6« a}+s, sDkgL cf=j @)&$÷&% df n]vf kl®If0f ;ldltsf] a}7s ®lhi6«f®sf] sfo{fno ljleGg ;+3;+:yf nufot cGo Ps k6s a;]sf] lyof] . ljleGg lgsfosf kbflwsf®Lx¿, kqsf®x¿, Pj+ cGo ;Dk"0f{ z'e]R5'sx¿ k|lt ;~rfns ;ldltsf] tkm{af6 -v_ hf]lvd Joj:yfkg ;ldltM xflb{s cfef® JoQm ub{5' . o; ;+:yfnfO{ cfjZos ;+:yfsf ;~rfns >L kbd 7s'Nnf ;+of]hs ljQLo ;]jf nufot cGo k|fljlws ;]jf pknAw u®fpg] ®x]sf] o; ;ldltdf n]vfk®LIf0f ;ldltsf ;+of]hs ;+:yfks z]o®wgL Pg cfO{ ;L Plzof a}+s ln= ® cGo kb]g ;b:o, k|d'v ;~rfng laefu ;b:o ® k|d'v a}+s tyf ljQLo ;+:yfnfO{ klg wGojfb lbg rfxG5' . shf{ ljefu ;b:o ;lrj ®xg' ePsf] 5 . cf=j= cfufdL lbgdf klg ;a}af6 lg®Gt® ;xof]usf] ck]Iff @)&$÷&% df o; ;ldltsf] a}7s Ps k6s ®fv]sf] 5' . a;]sf] lyof] . ;+:yfn] cfhsf] lbg;Dd xfl;n u®]sf] pknAwLsf] -u_ sd{rf®L Joj:yfkg ® ;]jf ;'ljwf ;ldlt M nflu pNn]lvt ;+:yfx¿sf] ;xof]u ;b\efjsf] ;fy;fy} ;+:yfsf] Joj:yfkg ® o;sf sd{rf®Lx¿sf] d]xgtaf6 ;~rfns >L lbg]z ef®Lsf] ;+of]hsTjdf ®x]sf] ;Dej ePsf]n] o; cj;®df k|d'v sfo{sf®L clws[t, sd{rf®L Joj:yfkg ;]jf ;'ljwf ;ldltdf n]vf Joj:yfkg ;d'x nufot ;Dk"0f{ sd{rf®Lx¿nfO{ xflb{s ljefu k|d'v ;b:o ® k|d'v hgzlQm laefu ;b:o wGojfb lbg rfxG5' . ;lrj ®xg' ePsf] 5 . cf=j= @)&$÷&% Dff of] ;ldltsf] a}7s Ps k6s a;]sf] lyof] . -3_ ;DklQ z'l4s®0f cg'udg ;ldltM wGojfb . ;+:yfdf ;~rfns >L t]h ®fh ltldN;Lgfsf] ;+of]hsTjdf ®x]sf] o; ;ldltdf k|d'v ;~rfng ;~rfns ;ldltsf] tkm{jf6 ljefu ;b:o ® k|d'v ljQ ljefu ;b:o ;lrj ®xg' ch'{g /fh vlgof ePsf] 5 . cf=j= @)&$÷&% df of] ;ldltsf] cWoIf a}7s Ps k6s a;]sf] lyof] .
158 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% sDkgL P]g @)^# sf] bkmf !)( cGtu{t ;~rfns ;ldltsf] 5'§} k|ltj]bgdf pNn]v x'g' kg]{ ljj/0fx¿sf af“sL a'“bfut ljj/0fx¿ M
-!_ z]o® hkmt ePsf] eP hkmt ePsf] z]o® ;+Vof, @= ;j{;fwf®0f z]o®M To:tf] z]o®sf] c+lst d"No, To:tf] z]o® hkmt o; ;+:yfn] ;j{;fwf®0fsf] nflu 5'6\ofPsf] z]o® x'g'eGbf cufj} ;f] afkt sDkgLn] k|fKt u®]sf] hDdf laqmL ug{ afFsL ®x]sf]n] Aoj:yfkg kbflwsf®L ®sd ® To:tf] z]o® hkmt ePkl5 ;f] z]o® laqmL ;~rfns ;ldltsf kbflwsf®Lx¿ tyf Aoj:yfkg u®L sDkgLn] k|fKt u®]sf] ®sd tyf hkmt ePsf] kbflwsf®Lx¿sf] AolQmut gfddf s'g} klg z]o® z]o® afkt ®sd lkmtf{ u®]sf] eP ;f]sf] ljj®0f M ®x]sf] 5}g . – 5}g . -$_ ut cfly{s jif{df sDkgL;Fu ;DalGwt ;Demf}tfx¿df -@_ ljut cfly{s jif{df sDkgLsf] cfwf®e"t s'g} ;~rfns tyf lghsf] glhssf] gft]bf®sf] z]o®wgLx¿n] sDkgLnfO{ pknAw u®fPsf] AolQmut :jfy{sf] af®]df pknAw u®fOPsf] hfgsf®L M hfgsf®Lsf] Aoxf]®f M – o; ;+:yf Pg cfO{ ;L Plzof a}+s lnld6]8sf] – ut cfly{s jif{df o; ;+:yf;Fu ;DalGwt Psn :jldTjsf] ;xfos sDkgL xf] . pQm ;+:yfaf6 ;Demf}tfx¿df o; sDkgLsf s'g} ;~rfns tyf z]o®wgLsf] ¿kdf 5'§} ljz]if hfgsf®L k|fKt ePsf] lghsf] glhssf] gft]bf®sf] s'g} JolQmut :jfy{ 5}g . ®x]sf] 5}g . -#_ ljut cfly{s jif{df sDkgLsf ;~rfns tyf -%_ sDkgLn] cfˆgf] z]o® cfkm}n] vl®b u®]sf] eP kbflwsf®Lx¿n] lnPsf] z]o® :jfldTjsf] ljj®0f To;®L cfˆgf] z]o® vl®b ug'{sf] sf®0f, To:tf] ® sDkgLsf] z]o® sf®f]af®df lghx¿ ;+nUg ®x]sf] z]o®sf] ;+Vof ® cl°t d"No tyf To;®L z]o® vl®b eP ;f] ;DaGwdf lghx¿af6 sDkgLn] k|fKt u®]sf] u®]afkt sDkgLn] e'QmfgL u®]sf] ®sd M hfgsf®L M – ;dLIff jif{df o; lsl;dsf] s'g} sf®f]af® ePsf] – ut cfly{s jif{ @)&$÷&% sf] cGtdf o; 5}g . ;+:yfsf ;~rfns tyf kbflwsf®Lx¿n] b]xfo -^_ ljut cfly{s jif{sf] s'n Joj:yfkg vr{sf] ljj®0f M adf]lhdsf] z]o® wf®0f u®]sf 5g\ . – o; ;+:yfsf] cfly{s jif{ @)&$÷&% sf] s'n != ;~rfns ;ldlt kbflwsf®LM Joj:yfkg vr{ lgDg adf]lhd ®x]sf] 5 . qm=;+= gfd, kb ;~rfnssf] u|x0f u®]sf] s'n z]o® lsl;d ?= xhf®df != >L ch'{g ®fh vlgof cWoIf ;~rfns ;ldltsf ;a} kbflwsf®Lx¿n] sd{rf®L vr{ &,@*& @= >L lbg]z ef®L ;~rfns Pg cfO{ ;L Plzof k|ltlglwTj Pg #= >L ljzfn l;Ub]n ;~rfns a}+sn] u|x0f u®]sf] cGo ;+rfng vr{ &,)@@ cfO{ ;L Plzof s'n &,)),))) -;ft $= >L t]h ®fh ltldlN;gf ;~rfns a}+s ln= nfv_ lsQf z]o®sf] hDdf Aoj:yfkg vr{ !$,#)( %= >L kbd 7s'Nnf ;~rfns ;+:yfut k|ltlglwTj ug]{ -&_ ;~rfns, k|aGw ;~rfns, sfo{sf®L k|d'v, sDkgLsf cfwf®e't z]o®wgL jf lghsf] glhssf
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 159 gft]bf® jf lgh ;+nUg ®x]sf] kmd{, sDkgL jf ;+ul7t cf=a= @)&$÷&% df k|d'v sfo{sf®L clws[t >L ;+:yfn] sDkgLnfO{ s'g} ®sd a'emfpg afFsL eP ;f] nIdL k|;fb zdf{nfO{ ?= !*,)!,*&^=)( -cIf]®]kL s'®f M cIf]®]kL c7f® nfv Ps xhf® cf7 ;o 5xQ® k};f gf} dfq_ e'QmfgL ul®Psf] 5 . – o; ;+:yfsf ;~rfns, k|d'v sfo{sf®L clws[t, cfwf®e't z]o®wgL ® lghsf glhssf gft]bf®x¿ k|d"v k|jGwsx¿sf] ljj®0f tyf lghx¿nfO{ e'Qmfg jf lgh ;+nUg ®x]sf] kmd{, sDkgL jf ;+ul7t ul®Psf] ®sd M ;+:yfx¿n] o; sDkgLnfO{ s'g} ®sd a'emfpg afFsL jflif{s tnj tyf ®x]sf] 5}g . qm=;+= Gffd kb eQf afktsf] e'QmfgL ?= -*_ ;~rfns, k|aGw ;~rfns, sfo{sf®L k|d'v tyf ! >L ;'ljg sfhL k|d'v Aojzfo 6,17,364 kbflwsf®Lx¿nfO{ e'QmfgL ul®Psf] kfl®>lds, >]i7 clws[t eQf tyf ;'ljwfsf] ®sd M @ >L ®l~htf k|d'v ;~rfng 3,17,352 b'nfn clws[t – ;~rfnsx¿nfO{ kfl®>ldssf] Joj:yf ul®Psf] # >L ljdn g]kfn k|d'v ;"rgf 2,70,088 5}g . ;~rfns ;ldltdf Pg cfO{ ;L Plzof k|lalw laefu a}+ssf] k|ltlglwTj ug]{ ;~rfnsx¿nfO{ cfly{s -(_ z]o®wgLx¿n] a'lemlng afFsL ®x]sf] nfef+zsf] ®sd M jif{ @)&$÷&% df s'n a}7s eQf ?= %),))) dfq k|bfg ul®Psf] 5 . cf=j= @)&$÷&% df – o; lsl;dsf] s'g} ®sd afFsL g®x]sf] . k|d'v sfo{sf®L clws[t tyf d'Vo kbflwsf®Lx¿sf] -!)_ bkmf !$! adf]lhd ;DkQL vl®b jf laqmL u®]sf] kfl®>lds tyf eQf ®sd b]xfo adf]lhd ®x]sf] 5 . s'®fsf] ljj®0f M ;~rfns ;ldltsf kbflwsf®Lx¿sf] ljj®0f M – ;+:yfnfO{ cfjZos kg]{ ;DklQx¿sf] vl®b ljj®0f ;+nUg jf;nftsf] cg';"lr $=!) df qm=;+= gfd kb pNn]v eP adf]lhd ®x]sf] 5 . ! >L ch'{g ®fh cWoIf -!!_ bkmf !&% adf]lhd ;Da4 sDkgL aLr ePsf] vlgof sf®f]af®sf] ljj®0f M @ >L lbg]z ef®L ;~rfns # >L ljzfn l;Ub]n ;~rfns – ;+:yfsf] ;+:yfks Pg cfO{ ;L Plzof a}+s ;+u $ >L t]h ®fh ;~rfns b]xfo ad]lhdsf] sf®f]af® ®x]sf] 5 . ltldlN;gf ®sd ?= ljj®0f % >L kbd 7s'Nnf ;~rfns xhf®df jf;nftsf ljj®0f ;~rfns ;ldltsf cWoIf ® ;~rfnsx¿n] Pg cfO{ ;L Plzof a}+sn] nufgL u®]sf] z]o® &),))) kfpg] b}lgs a}7s eQf qmdzM ?= #,)))÷– ® k“"hL ?= @,%))÷– ®x]sf] 5 . cf=j= @)&$÷&% df Pg cfO{ ;L Plzof a}+sdf ®x]sf] lgIf]k !^,^%% Pg cfO{ ;L Plzof a}+saf6 kfpg'kg]{ – ;~rfnsx¿nfO{ a}7s eQf jfkt ?= %),)))÷– Pg cfO{ ;L Plzof a}+saf6 k|fKt shf{ ^%),))) e'QmfgL ul®Psf] 5 . k|d'v sfo{sf®L clws[t tyf gfkmf÷gf]S;fg lx;fasf ljj®0f sDkgL ;lrjnfO{ a}7s eQf lbg] ul®Psf] 5}g . Pg cfO{ ;L Plzof a}+saf6 k|fKt Aofh !,$#* Pg cfO{ ;L Plzof a}+snfO{ e"QmfgL u®]sf] *,^(% k|d'v sfo{sf®L clws[tnfO{ e'Qmfg ul®Psf] ®sdM Aofh
160 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% -!@_ o; P]g tyf k|rlnt sfg"g adf]lhd ;~rfns @_ o; jif{sf] k|To]s q}dfl;s cjwLdf ;+:yfsf] ;ldltsf] k|ltj]bgdf v'nfpg' kg]{ cGo s'g} s'®f M z]o®sf] clwstd, Go"gtd, ® clGtd d"Nosf ;fy} s'n sf®f]jf® z]o® ;+Vof ® sf®f]jf® – 5}g . lbgsf] ljj®0fM -!#_ lwtf]kq btf{ tyf lgZsf;g lgodfjnLsf] lgod @@ ;j{;fwf®0fsf] nflu 5'6\ofPsf] z]o® laqmL ug{ -!_ ;+u ;Dj4 yk ljj®0fx¿M afFsL ®x]sf] ® g]kfn :6s PS;r]Ghdf ;"rLs[t -s_ sfg'gL sf®jfxL ;DjGwL ljj®0f z]o® g®x]sf] n] o; lsl;dsf] s'g} sf®f]jf® 5}g . !_ ;dLIff cjwLdf ;+:yfn] jf ;+:yfsf] lj?4 -u_ ;d:of ® r'gf}tLM s'g} d'2f bfo® u®]sf] ePM !_ cfGtl®sM – To:tf] s'g} d'2f bfo® ePsf] 5}g . j[l4 eO{®x]sf] ;~rfng vr{ @_ ;+:yfsf] ;+:yfks jf ;~rfnsn] jf lkmN8 ;]jfsf] nflu sd{rf®Lsf] cefj ;+:yfks jf ;~rfnssf] lj?4df k|rlnt lgodsf] cj1f jf kmf}hbf®L ck®fw u®]sf] @_ afXo M ;DjGwdf ;+:yfn] d'2f bfo® u®]sf] jf ePsf] c:j: y k|lt:kwf{ ePM ax'shf{ – To:tf] s'g} ljj®0f k|fKt gePsf] . nufgL of]Uo >f]tsf] sdL ® pRr Aofh #_ s'g} ;+:yfks jf ;~rfns lj?4 cfly{s ck®fw u®]sf] ;DaGwdf s'g} d'2f bfo® u®]sf] #_ ®0fgLltM ePM k|zf;lgs s'zntfdf ;'wf® ug]{ – To:tf] s'g} ljj®0f k|fKt gePsf] . u|fxsd'vL ;]jf ;'ljwfx¿sf] ljsf;, lj:tf® -v_ ;+ul7t ;+:yfsf] z]o® sf®f]jf® tyf k|ultsf] ® ljljlws®0f ug]{ ljZn]if0fM hf]lvd Joj:yfkgsf] ;'b[l9s®0f ug]{, !_ lwtf]kq ahf®df ePsf] ;+:yfsf] z]o®sf] -3_ ;+:yfut ;'zf;gM sf®f]jf® ;DaGwdf Joj:yfkgsf] wf®0ffM – ;+:yfn] ;+:yfut ;'zf;gnfO{ pRr dxTj lbO{ ;+:yfsf] z]o®sf] ahf® d"No ® sf®f]jf®sf] lgwf{®0f g]kfn ®fi6« a}+ssf] lgb]{zg tyf cGo ;DjlGwt P]g g]kfn :6s PS:r]Ghsf] v'nf jhf® k|s[ofdf lge{® lgodx¿sf] k"0f{ kfngf ul®®x]sf]5 . x'g] ePsf]n] Joj:yfkgsf] 5'§} wf®0ff 5}g .
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 161 162 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 163 Pg cfO{ ;L Plzof n3"ljQ ljQLo ;+:yf lnld6]8 @)&% ;fn cfiff9 d;fGtsf] jf;nft
k+'hL tyf bfloTj cg';"rL o; jif{ ?= ut jif{ ?= != z]o® k"+hL 4.1 70,000,000.00 - @= hu]8f tyf sf]ifx¿ 4.2 –5,584,041.00_ - #= C0fkq tyf a08 4.3 - - $= ltg{ af+sL shf{ ;fk6 4.4 749,008,374.82 - %= lgIf]k bfloTj 4.5 68,612,427.00 - ^= k|:tfljt gub nfef+z - - - &= cfos® bfloTj - *= cGo bfloTj 4.6 6,268,962.49 - s'n k"+hL tyf bfloTj 888,305,723.31 -
;DklQ cg';"rL o; jif{ ?= ut jif{ ?= != gub df}Hbft -l;Ssf ;d]t_ - 1,352,894.00 - @= g]kfn /fi6« a}+sdf ®x]sf] df}Hbft - - - #= a}+s÷ljQLo ;+:yfdf ®x]sf] df}Hbft 4.7 47,397,649.43 - $= dfu tyf cNk ;"rgf df k|fKt x'g] ®sd - - - %= nufgL 4.8 - - ^= shf{ ;fk6 4.9 819,973,744.92 - &= l:y® ;DklQ 4.10 18,681,276.73 - *= u}® a}+lsË ;DklQ 4.11 - - (= cGo ;DklQ 4.12 900,158.23 - s'n ;DklQ 888,305,723.31 -
;+efljt bfloTj cg';"rL 4.13 ;~rfnsx¿sf] 3f]if0ff cg';"rL 4.23 k"FhLsf]if tflnsf cg';"rL 4.24 hf]lvd efl®t ;DklQ ljj®0f tflnsf cg';"rL 4.24–s_ k|d'v ;"rsfÍx¿ cg';"rL 4.25 k|d'v n]vf gLltx¿ cg';"rL 4.26 n]vf ;DjGwL l6Kk0fLx¿ cg';"rL 4.27 4.1 b]lv 4.17, 4.32 / 4.33 cg';"rLx? jf;nftsf cleGg c+u x'g\ .
======xfd|f] cfhsf] ldlt @)&%÷%÷@) sf] ch'{g /fh vlgof lbg]z ef/L ljzfn l;Ub]n t]h /fh ltldlN;gf k|ltj]bg cg';f® cWoIf ;~rfns ;~rfns ;~rfns ======kbd 7s'Nnf nIdL k|;fb zdf{ ;'ljg sfhL >]i7 l; P yfg]Zj/ aZofn ;~rfns k|d'v sfo{sf/L clws[t jl/i7 k|aGws -n]vf_ aZofn P08 P;f]l;P6\; rf6{8{ PsfpG6]G6\;
164 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% Pg cfO{ ;L Plzof n3"ljQ ljQLo ;+:yf lnld6]8 @)&$ >fj0f !) b]lv @)&% cfiff9 #@ ;Ddsf] gfkmf gf]S;fg lx;fa ljj/0f cg';'rL o; jif{ ?= ut jif{ ?= != Aofh cfDbfgL 4.14 11,007,964.33 - @= Aofh vr{ 4.15 9,685,097.05 - v'b Aofh cfDbfgL 1,322,867.28 - #= sldzg tyf cGo ;~rfng cfDbfgL 4.16 15,904,750.00 - $= ;6xL 36a9 cfDbfgL - - s'n ;~rfng cfDbfgL 17,227,617.28 - %= sd{rf/L vr{ 4.17 7,287,105.73 - ^= cGo ;~rfng vr{ 4.18 7,021,813.44 - &= ;6xL 36a9 gf]S;fg ;Defljt gf]S;fgL Joj:yf cl3sf] ;~rfng d"gfkmf 2,918,698.11 - *= ;Defljt gf]S;fgL Joj:yfx? 4.19 8,449,200.00 - ;~rfng d'gfkmf –5,530,501.89_ - (= u}/ ;~rfng cfDbfgL÷gf]S;fg 4.20 - - !)= ;Defljt gf]S;fgL Joj:yfaf6 lkmtf{ 4.21 166,636.92 - lgoldt sf/f]jf/af6 ePsf] d"gfkmf –5,363,864.97_ - !!= c;fdfGo sf/]fjf/x?af6 ePsf] d"gfkmf÷vr{ 4.22 - - ;Dk"0f{ sf/f]jf/ ;dfj]z kl5sf] v"b d"gfkmf –5,363,864.97_ - !@= sd{rf/L af]g; Aoa:yf - - !#= cfos/ Joj:yf 220,176.03 - o; jif{sf] s/ Joj:yf - - ljut jif{ ;Ddsf] s/ Joj:yf - o; jif{sf]] :yug s/ cfDbfgL÷vr{ 220,176.03 - v'b gfkmf÷gf]S;fg –5,584,041.00_ - 4.14 b]lv 4.22 cg';"rLx? gfkmf gf]S;fg lx;fjsf cleGg c+u x'g .
======ch'{g /fh vlgof lbg]z ef/L ljzfn l;Ub]n cWoIf ;~rfns ;~rfns
======t]h /fh ltldlN;gf kbd 7s'Nnf xfd|f] cfhsf] ldlt @)&%÷%÷@) ;~rfns ;~rfns sf] k|ltj]bg cg';f®
======nIdL k|;fb zdf{ ;'ljg sfhL >]i7 l; P yfg]Zj/ aZofn k|d'v sfo{sf/L clws[t jl/i7 k|aGws -n]vf_ aZofn P08 P;f]l;P6\; rf6{8{ PsfpG6]G6\;
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 165 Pg cfO{ ;L Plzof n3"ljQ ljQLo ;+:yf lnld6]8 @)&$ >fj0f !) b]lv @)&% cfiff9 #@ ;Ddsf] gfkmf gf]S;fg af“8kmf“8 lx;fa
ljj/0f cg';'rL o; jif{ ?= ut jif{ ?= cfDbfgL != ut jif{;Ddsf] ;+lrt d"gfkmf - @= o; jif{sf] d'gfkmf - - #= ;6xL 36a9 sf]if - hDdf - - vr{ != ut jif{;Ddsf] ;+lrt gf]S;fg - - @= o; jif{sf] gf]S;fg –5,584,041.00_ - #= ;fwf/0f hu]8f sf]if - - $= e}k/L cfpg] hu]8f - - %= ;+:yf ljsf; sf]if - - ^= nfef+z ;dLs/0f sf]if - - &= sd{rf/L ;DaGwL hu]8fx? - - *= k|:tfljt nfef+z gub - - (= k|:tfljt af]g; z]o/ - - !)= ljz]if hu]8f sf]if - - !!= ;6xL 36a9 sf]if - - !@= k"FhL lkmtf{ hu]8f sf]if - - !#= k"FhL ;dfof]hg sf]if - - hDdf –5,584,041.00_ - !%= ;l~rt d"gfkmf / -gf]S;fg_ –5,584,041.00_ -
======ch'{g /fh vlgof lbg]z ef/L ljzfn l;Ub]n cWoIf ;~rfns ;~rfns
======t]h /fh ltldlN;gf kbd 7s'Nnf xfd|f] cfhsf] ldlt @)&%÷%÷@) ;~rfns ;~rfns sf] k|ltj]bg cg';f®
======nIdL k|;fb zdf{ ;'ljg sfhL >]i7 l; P yfg]Zj/ aZofn k|d'v sfo{sf/L clws[t jl/i7 k|aGws -n]vf_ aZofn P08 P;f]l;P6\; rf6{8{ PsfpG6]G6\;
166 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% ------?=_ s'n ®sd 64,415,959.00 70,000,000.00 –5,584,041.00_ ldlt @)&%÷%÷@) ------sf] k|ltj] bg cg';f® cfhsf] xfd|f] l; P yfg]Zj/ aZofn –220,176.03_ ======–220,176.03_ : yug s® hu] 8f - - - - - aZofn P08 P;f]l;P6\; rf6{8{ PsfpG6]G6\; - - - - - ;6xL 36a9 sf] if ------;~rfns z] o® lk|ldod yf lnld6]8 t]h /fh ltldlN;gf - - - - - ======- - - - - k'+hLut hu] 8f sf] if ------;fwf®0f hu] 8f sf] if cf=j= @)&$÷ @)&% - - - ;~rfns ;'ljg sfhL >]i7 - - - - ljzfn l;Ub]n jl/i7 k|aGws -n]vf_ ======220,176.03 ;l~rt gf=gf] = OlSj6Ldf ePsf] kl/jt{g ;DjGwL ljj/0f –5,363,864.97_ –5,584,041.00_ Pg cfO{ ;L Plzof n3"ljQ ljQLo ;+: ------;~rfns lbg]z ef/L Z] fo® k'+hL nIdL k|;fb zdf{ 70,000,000.00 70,000,000.00 k|d'v sfo{sf/L clws[t ======ljj®0f cWoIf o® k"FhLdf j[l4 ;~rfns kbd 7s'Nnf ch'{g /fh vlgof z'? df} Hbft : yug s® ;dfof] lht z'? df} Hbft ;dfof] hg s= z] v= of] jif{sf] gfkmf u= of] jif{sf] ;f®] sf] gfkmfaf6 3= : yug s® hu] 8f r= nufgL ;dfof] hg sf] if clGtd df} Hbft ======
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 167 Pg cfO{ ;L Plzof n3"ljQ ljQLo ;+:yf lnld6]8 @)&$ >fj0f !) b]lv @)&% cfiff9 #@ ;Ddsf] gub k|jfx ljj/0f
ljj®0f o; jif{ ?= ut jif{ ?= -s_ sf®f]af® ;~rfngaf6 k|jfx –751,576,554.66_ - != gub k|fKtL 26,912,714.33 - !=! Aofh cfDbfgL 11,007,964.33 - !=@ ckn]lvt shf{sf] c;"nL - - !=# sldzg tyf cGo cfDbfgL 15,904,750.00 - @= gub e'QmfgL –21,918,641.04_ - @=! Aofh vr{ –9,685,097.05_ - @=@ sd{rf®L vr{ –6,575,700.27_ - @=# sfof{no ;~rfng vr{ –5,594,297.57_ - @=$ cfos® e'QmfgL –63,546.15_ - @=% cGo vr{ - - sfo{ut k"FhL ultljlw cl3sf] gub k|jfx 4,994,073.29 - ;~rfng ;DaGwL rfn" ;DklQdf sdL÷-j[l4_ –829,092,920.08_ - != dfu tyf cNk ;'rgfdf k|fKt x'g] ®sddf sdL÷-j[l4_ - - @= cGo cNksfnLg nufgLdf sdL÷-j[l4_ - - #= shf{ sdL÷-j[l4_ –828,256,308.00_ - $= cGo ;DklQdf sdL÷-j[l4_ –836,612.08_ - ;~rfng ;DaGwL rfn' bfloTjdf -sdL_÷j[l4 72,522,292.13 - != lgIf]k bfloTjdf -sdL_÷j[l4 68,612,427.00 - @= cNksfnLg ;fk6Ldf -sdL_÷j[l4 - - #= cGo bfloTjdf -sdL_÷j[l4 3,909,865.13 - -v_ nufgL sf®f]af®df gub k|jfx –18,681,276.73_ - != bL3{sfnLg nufgLdf sdL÷-j[l4_ - - @= l:y® ;DklQdf sdL÷-j[l4_ –18,681,276.73_ - #= bL3{sfnLg nufgLdf Aofh cfDbfgL - - $= nfef+z cfDbfgL - - %= cGo - - -u_ ljQLo >f]t sf®f]af®af6 gub k|jfx 819,008,374.82 - != bL3{sfnLg C0f -j08, l8j]Gr® cflb_ df j[l4÷-sdL_ 749,008,374.82 - @= z]o® k+"hLdf j[l4÷-sdL_ 70,000,000.00 - #= cGo bfloTjdf j[l4÷-sdL_ - - $= g]kfn /fi6« a}+saf6 k|fKt ;x"lnot k"g®shf{df j[l4÷-sdL_ - - gub tyf a}+s df}Hbftsf] ljlgdo b®df ePsf] km®saf6 cfDbfgL÷vr{ - - o; jif{sf] ;Dk"0f{ ultljlwaf6 gub k|jfx -s±v±u_ 48,750,543.43 - gub tyf a}+sdf /x]sf] z"? df}Hbft - - gub tyf a}+sdf /x]sf] clGtd df}Hbft 48,750,543.43 -
168 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% ;xfos sDkgL Pg cfO{ ;L Plzof Soflk6n lnld6]8sf] jflif{s ljj/0f
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 169 170 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% bf];|f] jflif{s ;fwf/0f ;efdf ;+rfns ;ldltsf] k|ltj]bg cfb®0fLo z]o®wgL dxfg'efjx¿ M o; ul®dfdo ;efdf xfd|f] lgdGq0ffnfO{ :jLsf® ul® pkl:yt x'g'ePsf ;+:yfks sDkgL Pg cfO{ ;L Plzof a}+s lnld6]8sf k|ltlglw >L slkn 9sfn Ho", o; ;efsf] ul®df j9fpg xfd|f] lgdGq0ff :jLsf® ul® kfNg'ePsf k|d'v cltly >L ®f]zg s'df® Gof}kfg]Ho", ljz]if cltly >L ;'lw® gfy kf08]Ho", cltlyx¿df ;fd"lxs nufgL sf]if km08sf ;'k®efOh®Ho"x¿, ;+:yfks a}+ssf l8PgP cf]e®;fO6\; ;ldltsf ;b:oHo"x¿, Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf lnld6]8sf cWoIfHo", Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf lnld6]8sf k|d'v sfo{sf®L clws[tHo", o; sDkgLsf afx\o n]vfk®LIfsHo"x¿ tyf cGo pkl:yt dxfg'efj k|lt ;j{k|yd cfˆgf] cToGt sfo{Jo:ttfsf jfjh'b xfd|f] lgdGq0ffnfO{ :jLsf® u®L oxfF kfNg' ePsf]df Soflk6nsf] ;~rfns ;ldlt, ;d:t Soflk6n kl®jf® ® d]®f] JolQmut tkm{af6 ;d]t oxfFx¿ k|lt xflb{s cfef® JoQm ub}{ d oxfFx¿nfO{ o; Soflk6nsf] bf];|f] jflif{s ;fwf®0f ;efdf x[bob]lv g} :jfut ug{ rfxG5' . o; ul®dfdo ;efdf d oxfFx¿nfO{ o; Soflk6nsf] xfn;Ddsf] ofqfsf k|d'v pknAwLx¿af®] ;+lIfKt ;dLIff u®fpg rfxG5' . ;du| b]zsf] cy{tGqsf] cj:yf M cfly{s jif{ @)&$÷)&% df g]kfnL cy{tGq pT;fxk|b ®Xof] . ;dod} kof{Kt dg;'gL jiff{, phf{ cfk"lt{df ;'wf® ® cfk"lt{ Joj:yfdf ;fdGoLs®0fn] cfly{s ultljlwdf 6]jf k'¥ofO{ d'n'ssf] s'n u|fx:y{ pTkfbg pTkfbs d'Nodf ^=# k|ltztn] j[l4 ePsf] 5 . ®fhlglts l:y®tf tyf ;'wfl®bf] Joj;flos jftfj®0fn] o; jif{ klg cl3Nnf jif{x¿sf] pT;fxhgs cfly{s j[l4nfO{ lg®Gt®tf lbg] cfFsng ug{ ;lsG5 . -!_ lwtf]kq ahf® -s_ k|fylds ahf® M g]kfn lwtf]kq af]8{n] cfly{s jif{ @)&$÷)&% df @! j6f sDkgLsf] ?= *=#) ca{ a®fa®sf] k|fylds ;fj{hlgs lgisfzg ug{ cg'dlt k|bfg u®]sf] 5 . ;f] dWo] !% j6f sDkgLn] z]o® lgisfzg u®L ?= #=!* ca{ a®fa®sf] ®sd ;+sng ul®;s]sf 5g\ . of] ®sd ut cf=j= @)&#÷)&$ sf] t'ngfdf ^% k|ltztn] sd ePsf] xf] . o;sf cnfjf ^ j6f sDkgLn] ?= !!=%! ca{ j®fj®sf] yk ;fj{hlgs lgisfzg ug{ cg'dlt kfPsf 5g h;af6 cfly{s jif{ @)&$÷)&% df $ j6f sDkgLn] ?= ^=$& ca{ a®fa®sf] ®sd lgisfzgaf6 ;+sng ul®;s]sf 5g . ;f] lgisfzgnfO{ cg'dlt k|fKt u®]sf] ®sd ut cf=j= @)&#÷)&$ sf] t'ngfdf $$ k|ltztn] j[l4 ePsf] 5 . ;fy} ?= @%=&) ca{ a®fa®sf] xsk|b lgisfzgsf] cg'dlt k|fKt dWo] ?= !(=^& ca{ a®fa®sf] ®sd xsk|b lgisfzgjf6 ;+sng ul®Psf] 5 . ut cf=j=sf] t'ngfdf o; jif{ cg'dlt k|fKt xsk|b lgisfzg $#=^* k|ltztn] 36]sf] 5 .
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 171 -®sd ? ca{df_ @)&!÷)&@ @)&@÷)&# @)&#÷)&$ @)&$÷)&% ljj®0f ;+Vof ®sd ;+Vof ®sd ;+Vof ®sd ;+Vof ®sd k|fylds ;fj{hlgs !* ^=(* !$ @=&^ !( !=$) @! *=#) lgisfzg xsk|b lgisfzg @@ @=#! #& (=$) ^( $!=@) %% @%=&) yk ;fj{hlgs lgisfzg – – # %=*# # &=&* ^ !!=%! ;fd'lxs nufgL sf]if # @=@% ! !=)) $ $=@% $ $=*) C0fkq tyf l8a]Gr® @ !=@% – – – – ! #=)) hDdf $% !@=&( %% !*=(( (@ %$=^# *& %)=#!
-v_ bf];|f] ahf® M cfly{s jif{ @)&$÷)&% sf] clwsf+z cjwL g]K;] ;"rsfÍ 36\bf] qmddf ®xof] . cl3Nnf] cf=j= sf] 36\bf] qmdnfO{ lg®Gt® lb+b} g]K;] ;"rsfÍ jflif{s ljGb'ut cfwf®df @#=$ k|ltzt cyf{t #&)=#! c+sn] x|f; eO{ @)&% cfiff9 d;fGtdf !,@!@=$ ljGb'df l;ldt ePsf] 5 . o; cf=j= g]K;] ;"rsfÍ Go"g ljGb' !,!^*=%% c+s k'u]sf] lyof] eg] clws ljGb' !,^^&=($ k'u]sf] lyof] h;df cf};t b}lgs sf®f]jf® ?= %@)=(( ca{ ®x]sf] lyof] . !,**!=$% sf] ljGb'af6 emg{ z'? ePsf] g]K;] ;"rsfÍ @)&$ cfiff9 d;fGt ;Dddf &=( k|ltztn] x|f; eO{ !,%*@=& ljGb' sfod ePsf] lyof] . ahf®df t®ntfsf] cefj sfod eP;Fu} a}+ssf] Aofhb® a9\bf] qmddf ®xof] h;sf] l;wf c;® g]K;] ;"rsfÍdf k¥of] . g]kfn :6s PS;r]~h ln= n] sflt{s dlxgfdf ;DkGg ug]{ nIo 3f]if0f u®]sf] cgnfOg sf®f]af® k|0ffnL s]lx ;dosf] nflu :yug ePsf] lyof] . ;fy} cf=j=@)&$÷)&% df g]K;] df ;"lrs[t x'g] z]o®x¿sf] ;+Vof clws dfqfdf j[l4 ePsf]n] jhf®df z]o®sf] cfjZostf eGbf laqmL rfk clws dfqfdf a9]sf] b]lvG5 . sDkgLn] lg:isfzg u®]sf] xsk|b z]o®df ;d]t cfjZostf cg';f®sf] dfubfjL gePsf]n] cljtl®t xsk|b z]o®sf] af]nsjf] n ;d]t ck|Tof;Lt ¿kn] j[l4 x'Fbf g]K;] df z]o® laqmL rfk j[l4 ePsf]n] g]K;] ;"rsfÍdf lg®Gt® gsf®fTds k|efj k®]sf] 5 . cgnfOg sf®f]af® k|0ffnLsf] kl®If0f k|lqmof >fj0f @)&% af6 ;'? x'gfn] nufgLstf{ dfem pT;fx yk]sf] kfOPsf] 5 . l5d]sL ®fi6«sf] :6s PS;r]~hsf] ;"rsfÍ cWoog ug]{ xf] eg] cgnfOg sf®f]af® k|0ffnL nfu' x'Fbf ;"rsfÍdf ;'wf® cfPsf] b]lvG5 . pQm k|j[lt g]K;] df nfu' x'g] eP cfufdL cf=j=df g]K;] ;"rsfÍdf ;'wf® cfpg] cfzf ug{ ;lsG5 . ;fy} cf=j=sf] cGTo tkm{ t®ntf s]lx xb;Dd ;xh ePsf]n] a}+ssf] Aofhb® 36\bf] qmddf b]lvPsf] 5 . ;fy} a}+sn] ;xfos sDkgL :yfkgf ul® z]o® bnfnsf] sfo{ ug{ ;Sg] Joj:yf v'n]sf] n] z]o® sf®f]af® b]z e® km}ng ;Sg] ePsf]n] g]K;] ;"rsfÍdf ;sf®fTds c;® kg]{ cfzf ul®Psf] 5 .
172 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% ljj®0f @)&!÷)&@ @)&@÷)&# @)&#÷)&$ @)&$÷)&% ;"lrs[t sDkgLx¿sf] ;+Vof @#@ @#) @)* !(^ ;"lrs[t sDkgLx¿sf] r'Qmf k"FhL !%&=%* @)$=)@ @*(=%( #%@=)( s'n sf®f]af® lbg @!^ @## @#) @## ahf® kF"hLs®0f -ljlnogdf_ (*(=$ !,*()=!# !,*%^=*@ !,$#%=!$ g]K;] ;"rsfÍ (^!=@# !,&!*=!% !,%*@=^& !,@!@=#^ g]K;] ˆnf]6 ;"rsfÍ ^*=$& !@%=$! !!^=!$ *&=!% g]K;] ;]G;] l6e ;"rsfÍ @)$=^& #^(=)& ##^=)$ @%%=@)
cf=j= cg';f/sf] g]K;] ;"rsfÍ !*() !%*#
!@!@ !)%& (*(
%!# %!$ #^^ #&& #@# #^* !*^ @)^#÷^$ @)^#÷^$ @)^#÷^$ @)^#÷^$ @)^#÷^$ @)^#÷^$ @)^#÷^$ @)^#÷^$ @)^#÷^$ @)^#÷^$ @)^#÷^$ @)^#÷^$
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 173 sDkgL P]g, @)^# sf] bkmf !)( sf] pkbkmf $ cg';f/sf] ljj/0f
!= cfly{s jif{ @)&$÷)&% df sDkgLsf] sfo{;Dkfbgsf] l;+xfjnf]sg M o; sDkgL k|rlnt sDkgL P]g, adf]lhd ldlt @)&#÷)@÷)@ df g]kfn ;®sf®, sDkgL ®lhi6«f®sf] sfof{nodf btf{ ePsf] xf] . lwtf]kq Joj;foL -dr]{06 a}+s®_ lgodfjnL, @)^$ cg';f® ldlt @)&#÷!!÷)* df dr]{06 a}+lsË Joj;fo ;DaGwL sf®f]jf® ug{ Ohfht k|fKt u®L ldlt @)&#÷!!÷@@ ut]b]lv ljlwjt ¿kdf dr]{06 a}+lsË ;DaGwL sf®f]jf® k|f®De ePsf] xf] . o; sDkgL :yfkgf kZrft Pg cfO ;L Plzof a}+s lnld6]8af6 lb+b} cfPsf] lgIf]k ;]jf, a}+s ® o; sDkgL aLr ePsf] ;Demf}tf cg';f® ;f] ;DaGwL ;Dk"0f{ ;]jf o; lnld6]8af6 k|bfg ug{ ;'? ul®of] . ;fy} lgodgsf®L lgsfosf] dfkb08 k"®f u®L >L g]kfn lwtf]kq af]8{af6 lgIf]k ;b:o, lgisfzg tyf laqmL k|aGws, nufgL Joj:yfkg, z]o® ®lhi6«f®, k|Tofe"tL stf{ tyf >L Pg cfO{ ;L Plzof a}+s lnld6]8 cGtu{t ;fd'lxs nufgL sf]if k|jw{ssf] ¿kdf sfo{ ug{ ;d]t cg'dtL k|fKt u®]sf] 5 . lgisfzg tyf laqmL k|aGws tyf ;+sng s]Gb|sf] ¿kdf ;]jf k|bfg ul®Psf] sDkgLx¿sf] ljj®0f M Soflk6nn] lgisfzg tyf laqmL k|aGwstkm{ Ps ;fd"lxs nufgL sf]if ;lxt b'O{ j6f sDkgLsf] k|fylds z]o® lgisf;g ug{ ;kmn ePsf] 5, h; dWo] xfd|f] lgisf;g tyf laqmL k|aGwsTjdf ®x]sf] >L cf®De dfOqmf]kmfOgfG; ljQLo ;+:yf lnld6]8sf] k|fylds z]o® lgisf;g xfdLn] #& 306fsf] 5f]6f] ;dofjlwdf afF8kmfF6 ug{ ;kmn eof}+ h'g dr]{G6 a}lsË If]qdf P]ltxfl;s pknAwL dfGg ;lsG5 . ;fy} b'O{ j6f sDkgLsf] xsk|b z]o® tyf Pp6f sDkgLsf] af]nsaf] n z]o®sf] lgisfzg tyf laqmL k|aGwssf] sfo{ ;DkGg u®]sf 5f}+ . ;fy}, b'O{ j6f sDkgLsf] ;fj{hlgs lgisfzg ug{sf] nflu g]kfn lwtf]kq af]8{df :jLs[ltsf] nflu k|s[of cufl8 a9fOPsf] 5 eg] Pp6f sDkgLsf] xsk|b z]o® lgisfzg ug{sf] nflu :jLs[t k|fKt ul® lgisfzgsf] r®0fdf ®x]sf] 5 . o; sDkgLaf6 lgisfzgsf] sfo{ u®]sf] sDkgLx¿sf] z]o® afF8kmfF6 tyf lwtf]kqsf] bf]>f] ahf®df sf®f]jf® u®fpgsf] nflu 5f]6f] ;dodf g} ;"lrs[t ug{ ;kmn ePsf] x'Fbf cfd nufgLstf{x¿df o; Soflk6n k|lt ;sf®fTds efjgf >[hgf ePsf] kfOPsf] 5 . lgisfzg tyf laqmL k|aGw ;]jf M l;=g+= sDkgLsf] gfd s}lkmot ! >L cf®De dfOqmf]kmfOgfG; ljQLo ;+:yf ln= ;fj{hlgs lgisfzg @ >L k|'8]lG;on OG:of] ®] G; sDkgL lnld6]8 xsk|b z]o® lgisfzg # >L Pg cfO{ ;L Plzof a}+s lnld6]8 glas]sf] xsk|b af]nsaf]n åf/f laqmL ug{ $ >L k|'8]lG;on OG:of] ®] G; sDkgL lnld6]8 glas]sf] xsk|b af]nsaf]n åf/f laqmL ug{ % >L Pg cfO{ ;L Plzof u|f]y km08 ;fd'lxs nufgL sf]if ^ >L ;'o{ nfOkm OG:of]®]G; sDkgL lnld6]8 xsk|b z]o® lgisfzg
174 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% lgisfzgsf] k|s[ofdf ®x]sf sDkgLx¿sf] ljj®0f M l;=g+= sDkgLsf] gfd s}lkmot ! >L DofS; lehg lnld6]8 ;fj{hlgs lgisfzg @ >L l®e® kmN; kfj® lnld6]8 ;fj{hlgs lgisfzg
cfly{s jif{ @)&$÷)&% sf] cGTo;Dd o; sDkgLn] z]o® ®lhi6«]zg ;DaGwL sfo{ u®]sf sDkgLx¿sf] ljj®0f M ;dLIff cjwLdf Soflk6nn] ;fd"lxs nufgL sf]if ;lxt % j6f sDkgLx¿sf] z]o® ®lhi6«f®sf] ;]jf k|bfg ub{} cfO®x]sf] 5 . h'g ;dsfnLg dr]{G6 a}s®x¿sf] t'ngfdf pQm ;+Vof pT;fxhgs dfGg ;lsG5 . l;=g+= sDkgLsf] gfd ! >L Pg cfO{ ;L Plzof a}+s lnld6]8 @ >L :jb];L n3'ljQ ljQLo ;+:yf lnld6]8 # >L ;xof]uL ljsf; a}+s lnld6]8 $ >L cf®De dfOqmf]kmfOgfG; ljQLo ;+:yf lnld6]8 % >L Pg cfO{ ;L Plzof u|f]y km08
nufgL Aoj:yfkg ;DaGwL ;]jf M g]K;] kl®;"rs lg®Gt® 36\bf] qmddf ®xg', a}+ssf] lgIf]k Aofhb® pRr ®xg' nufotsf sf®0fn] ubf{ nufgL Joj:yfkgdf kof{Kt dfqfdf u|fxs ;+Vofdf j[l4 gePsf] b]lvG5 . ;fy}, nufgL Joj:yfkg ubf{ clwsf+z u|fxsx¿n] cfˆgf] nufgL] ®sd k|ltkmnsf] ;'lglZrttf vf]Hg] ] x'Fbf ;d]t nufgL Joj:yfkgdf ;f]r] h:tf] k|ult gePsf] b]lvG5 tyfkL ;dLIff cjwL cfiff9 d;fGt, @)&% df xfdLn] $$ hgf u|fxs dfkm{t ? !)=#$ s®f]8 a®fa®sf] ®sd nufgL Joj:yfkg ug{ ;kmn ePsf 5f}+, h'g ;Gtf]ifhgs dfGg ;lsG5 . l8Dof6 vftf M Soflk6nn] ;+rfngsf] 5f]6f] cjwLdf g} !,@*,@!$ lxtu|fxL vftf vf]Ng ;kmn ePsf] 5, pQm ;+Vof ;Dk"0f{ lgIf]k ;b:o cyf{t hDdf ^& j6f lgIf]k ;b:o sDkgLx¿n] vf]n] sf] hDdf vftfsf] !) k|ltzt lx:;f xfd|f] Soflk6nsf] ®x]sf] 5 . ;fy}, l8Dof6 vftfdf ^& j6f lgIf]k ;b:o÷dr] {06 a}+s®x¿df bf];|f] :yfg xf;Ln ug{ ;d]t ;kmn ePsf] 5 . o;sf ;fy} ;dLIff cjwLdf l8Dof6 vftfsf] jflif{s gljs®0f z'Ns ;d]t pNn]Vo -*@ k|ltzt eGbf a9L_ ¿kdf ;+sng ug{ ;kmn ePsf] 5 . Pg cfO{ ;L Plzof Do'r'cn km08 M Soflk6nn] Pg cfO ;L Plzof a}+s Do'r'cn km08 cGt{utsf] klxnf] :sLd ? ! ca{ a®fa®sf] æPg cfO{ ;L Plzof u|f]y km08Æ ldlt @)&$ ;fn df3 @ ut] b]lv ldlt @)&$ ;fn df3 @! ut] ;Dd lgisfzg tyf laqmL v'Nnf ul®Psf] ® ;+slnt cfj]bgx¿nfO{ ldlt @)&$ kmfu'g @( ut] afF8kmFf6 u®]sf] lyof] . lwtf]kq bf]>f] ahf® lg®Gt® ¿kdf 36b} hfg', b'O{ jf6 ;fd"lxs nufgL sf]ifsf] lgisfzg Ps} ;dodf ahf®df cfpg', ahf®df
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 175 nufgLof]Uo ®sd sd eO{ a}+s Aofhb® pRr x'g', ahf®df ;+rflnt cGo ;fd"lxs nufgL sf]ifsf] ahf® d'No kf® d'No eGbf tn x'g' h:tf ;d:ofx¿sf afjh't *#,%@,))) OsfO{ a®fa®sf] ?= *#,%@,)),))) sf] of]hgf Nofpg ;kmn eof}+ . Do'r'cn km08sf] OsfO{ afF8kmfF6 ubf{ b]lvg} xfn ;Dd lwtf]kqsf] bf]>f] ahf® lg®Gt® ¿kdf 36\b} uO{®x]tfklg cfiff9 d;fGt, @)&% df of] sf]ifsf] k|lt OsfO{ v'b ;DklQ d"No (Net Assets Value) !)=)* ®x]sf] 5 . xfnsf] ahf® l:ylt adf]lhd tyf ahf®df ®x]sf cGo of]hgfx¿sf] eGbf ;Gtf]ifhgs pknAwL dfGg ;lsG5 . cly{s jif{ @)&$÷)&% df Soflk6nn] xfl;n u/]sf] ljQLo pknlAwx¿ ljQLo pknlAwx¿ M ;dLIff jif{df ahf®df dr]{06 a}+s®x¿sf] ;+Vofdf j[l4n] ubf{ >[hgf ePsf] k|ltikwf{Tds r'gf}tLsf] afah'b klg pT;fxhgs ljQLo glthf xfl;n ug{ Soflk6n ;kmn ePsf] 5 . pQm cjwLdf Soflk6nn] s'n cfDbfgL ?= %&,@!&,%^&÷–, ;+rfng gfkmf ?= @!,))(,!%)÷– tyf v'b gfkmf ?= !%,&!@,@!%÷– ug{ ;kmn ePsf] 5 . cfly{s jif{ @)&#÷&$ sf] rf® dlxgfsf] 5f]6f] cjwLdf klg Soflk6nn] @ k|ltzt -s® ;lxt_ v'b gub nfef+z ljt®0f u®L ;dLIff cjwLsf] cf=j= @)&$÷)&% df sl®j &=#^ k|ltzt gub nfef+z k|:tfj ug{ ;kmn ePsf] 5, h'g o; cfly{s jif{df Soflk6nn] lgisfzg u®]sf !M! xsk|b z]o® kl5sf] r'Qmf k"FhL cyf{t ?= @) s®f]8df pQm k|ltzt nfef+z k|:tfj ul®Psf] xf] . o;} u®L eljiodf ;d]t cfsif{s k|ltkmn tyf cfˆgf u|fxsx¿nfO{ pRr sf]6Lsf] ;]jf k|bfg ug]{ tkm{ xfdL c6'6 ¿kdf k|oTgzLn ®xg] 5f}+ . ;dLIff jif{Dff Soflk6nn] k|ltz]o® ?= !)=%) cfDbfgL u®]sf] 5 . ;fy}, Soflk6nn]]] xfl;n u®]sf] Joj;fo j[l4 tyf cjnDag u®]sf] ljljlws®0f Jofj;flos ®0fgLltn] Soflk6nnfO{ bL3{sflng ¿kdf Joj;fo j[l4 ug{sf nflu dha't cfwf®zLnf lgdf{0f ePsf] xfdLn] ljZjf; lnPsf 5f+} . l;= g+ ljj®0f @)&$÷&% ciff9 d;fGt @)&#÷&$ ciff9 d;fGt != l:y® ;DklQ #^,&$,&$% ##,^^,*$( @= cl:y® ;DklQ %$,(*,&$* %@,!^,)&* #+ ljQLo ;DklQ ^,)),)),))) %,)),)),))) $= C0f tyf clu|d e'QmfgL $,*(,!%# %,@^,(%& %= :yug s® ;DklQ @,#$,*(* – ^= s'n crn ;DklQ ^,(*,(&,%$$ %,(!,)(,**$ &= gub tyf a}+s df}Hbft &,@!,@$,**! @,&*,)$,&^& *= e'QmfgL lng'kg]{ lanx¿ &#,(^,&(! &,$@,%$& (= C0f tyf clu|d e'QmfgL %,@&,!)& @),!(,$*@ !)= ljQLo ;DklQ !!,@),)),))) @,)),)),))) !!= z]o®af6 k|fKt ljQLo ;DklQ ^),*&% $*,!%# !@= s'n rn ;DklQ !(,@!,)(,^%$ %,)^,!$,($(
176 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% !#= s'n ;DklQ @^,@),)&,!(( !),(&,@$,*## !$= sd{rf®L ;'ljwf !),#%,!$# %^,(*$ !%= e'QmfgL lbg'kg]{ lanx¿ $,^#,^@$ @,#),@$$ !^= :yug s® bfloTj – ^^,^)! !&= s'n crn bfloTj !$,(*,&^& #,%#,*@( !*= Jofkfl®s tyf cGo bfloTjx¿ $,$%,*&,@*@ &),%^,*)& !(= s'n rn bfloTj $,$%,*&,@*@ &),%^,*)& @)= z]o® k"FhL @),)),)),))) !),)),)),))) @!= hu]8f sf]ifx¿ !,%(,@!,!%) @#,!$,!(* @@= s'n OSjLl6 @!,%(,@!,!%) !),@#,!$,!(* @#= s'n OSjLl6 tyf bfloTj @^,@),)&,!(( !),(&,@$,*## @$= s'n cfDbfgL %,&@,!&,%^& !,$@,*!,^)( @%= s'n vr{ #,^@,)*,$!* !,!!,#*,&#) @^= ;+rfng d'gfkmf @,!),)(,!%) #!,$@,*&( @&= cfos® Joj:yf %@,(^,(#$ &,^!,)*& @*= v'b gfkmf -gf]S;fg_ !,%&,!@,@!% @#,*!,&(@ @(= z]o® ;+Vof -xhf®df_ @)))=)) !)))=)) #)= k|lt z]o® cfDbfgL -gf]S;fg_ &=*^ @=#* #!= g]6jy{ -a's Eofn'_ ?= !)&=(^ !)@=#! /0fgLlt @!÷@@ M pTs[i6 dr]{06 a}+s/ aGg] cfwf/zLnf xfdL bL3{sfnLg of]hgfsf] th'{df ® ;f]sf] k|efjsf®L sfof{Gjogn] g} Joj;flos ;kmntf xfl;n ug{ ;lsG5 eGg] dfGotf ®fVb5f}+ . oxL dfGotf cg'¿k xfdL k~rjifL{o ®0fgLlts of]hgf tof® u®L sfof{Gjog ul®®x]sf 5f}+ . pQm of]hgfdf cfly{s jif{ ;g\ @)@!÷)@@ ;Dddf Soflk6nsf] ;du| Jojo;los ;"rsx¿ nufot Soflk6nn]]] xfl;n ug]{ nIo ®fv]sf k|d'v ljQLo ;"rfÍx¿ ® ;f] sf] k|efjsf®L Joj:yfkg ug{ Soflk6nn]]] cjnDag ug]{ ljleGg Joj;flos ®0fgLltx¿ ;Gt'lnt tj®n] ;d]l6Psf] 5 . pQm ®0fgLlts of]hgfaf6 cfly{s jif{ ;g\ @)@!÷)@@ ;Dddf Soflk6nsf] Joj;flos ;"rsx¿, v'b d'gfkmf, k|ltz]o® cfDbfgL nufotsf ;a} k|d'v kl®;"rsx?df dr]{06 a}+lsË If]q s} pTs[i6 pknAwL xfl;n ug]{ nIo xfdLn] lnPsf 5f}+ . ;fy} ;dLIff jif{df Soflk6nn] sDkgLsf] bL3{sfnLg ®0fgLlt tof® u®]sf] 5 . ;fy}, sDkgLn] th'{df u®]sf] ;f] ®0fgLlt adf]lhd Joj;fonfO{ k|j4{g ul® cl3 a9\g] nIo lnPsf] 5 . bL3{sfnLg ®0fgLlt adf]lhd sDkgLnfO{ cfufdL rf® jif{ leqdf dr]{06 a}+lsË If]qdf gDa® Ps dr]{06 a}+s® agfpg] nIo lnPsf 5f}+ .
;fy}, sDkgLsf] ROE x®]s jif{ sDtLdf #) k|ltzt sfod ug]{ tyf x®]s cfly{s jif{df pRrtd k|ltkmn k|bfg ug]{ nIo lnPsf 5f}+ .
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 177 ;+:yfut ;'zf;g, hf]lvd Joj:yfkg ® cg'kfngf M lbuf] j[l4sf] cfwf® xfdL :t®Lo ;+:yfut ;'zf;g sfod ug]{ lbzfdf ;bf lqmoflzn ®x]sf 5f}+ . o;sf nflu xfdLn] s]xL cfGtl®s gLlt lgodx¿ th{'df u®L ;s]sf 5f}+ eg] ;+:yfut ;'zf;g gLlt nufot cGo cfjZos gLltx¿ ;d]t th'{df u®L ;f] sf] sfof{Gjog ub}{ cfO®x]sf 5f}+ . ;+:yfut ;'zf;gdf z"Go ;xgzLntf c+uLsf® ub{} xfdLn] ;+:yfut ;'zf;gsf] k|efjsf®L Joj:yfkgsf] nflu cfjZos kg]{ ;fwg ;|f]tsf] ;d]t Joj:yfkgdf Wofg lbPsf 5f}+ . ;+:yfut ;'zf;gsf lglDt OdfGbf®Ltf, kf®bzL{{tf, pQ®bfloTj ® lhDd]jf®LkgnfO{ xfdLn] ;b}j cfTd;ft\ u®]sf 5f}+ . o;af6 Soflk6nsf] bLuf] j[l4sf] alnof] cfwf® ;[hgf ePsf] xfd|f] ljZjf; 5 . dfgj ;+;fwgsf] ljsf; ® Joj:yfkg M Soflk6nsf] jf:tljs k"FhL ;]jfu|fxLn] Soflk6naf6 k|fKt ug]{ ;]jfsf] u'0f:t®, sd{rf®Lsf] ;Lk, Ifdtf ® bIftfdf lge{® ®xG5 eGg] tYonfO{ xfdLn] cfTdf;ft\ u®L dfgj ;+;fwg g} ;lx cy{df Soflk6nsf] jf:tljs k"FhL x'g\ eGg] oyfy{nfO{ :jLsf® u®L xfdLn] sd{rf®Lsf] Ifdtf ® ;Lk clej[l4 ug{ pRr txsf tflnddf ;xefuL u®fpFb} hfg] gLlt lnPsf 5f}+ . xfd|f] dfGotf ® rfxgf M :yfkgf sfnb]lv g} Soflk6nn] u|fxsx¿sf] ;]jf ;'ljwf, cfjZostf tyf ;Gt'li6nfO{ dWogh® ub}{ cfˆgf sd{rf®Lx¿sf] lg®Gt® nug ® kl®>dsf] dfWodaf6 lgofds lgsfon] lgb]{z u®]sf gLlt lgb]{zgnfO{ k"0f{ ¿kdf kl®kfngf ub}{ k|To]s jif{ pRr Joj;flos j[l4 xfl;n ug]{ tkm{ xfdL ;bf cu|;® 5f}+ ® ®lx®xg] 5f}+ . Soflk6nsf] ;]jf lj:tf®df u|fxsx¿sf] rfxgfn] lgSof{}n u5{ eGg] xfd|f] dfGotf xf] . oxL dfGotfnfO{ d"t{ ¿k lbg xfdLn] ;]jfu|fxLd'vL eO{ of]hgf tof® ug]{, cfGtl®s sfo{ljlw tyf gLltut ;+oGqnfO{ ;d;fdlos kl®dfh{g ul® ;f] nfO{ yk u|fxsd}qL agfPsf 5f}+ . Soflk6nsf] ;du| cl:tTjsf] cfwf® u|fxsx¿sf] c6'6 cf:yf ® ulx®f] ;Gt'li6df e® kb{5 eGg] xfd|f] b[9 dfGotf ®xL cfPsf] 5 . xfdL ;]jfu|fxLx¿nfO{ ;bf ;xh ® ;®n ¿kdf pTs[i6 ;]jf k|bfg ug{ k|lta4 5f}+ . ;®n, ;xh, zL3| ® u'0f:t®Lo ;]jf xfd|f] ;fws x'g\ eg] pRr u|fxs ;Gt'li6 xfd|f] ;fWo xf] . o;}nfO{ d"t{ ¿k lbg xfdLn] ;GWofsflng sfp06® vf]nL u|fxsx¿nfO{ ;]jf k|bfg ub}{ cfO®x]sf 5f}+, h'g dr]{06 a}+lsË If]qdf klxnf] ;]jfd"ns sfo{ xf] . dr]{06 a}+lsË ;]jfd"ns Joj;fo ePsf] tYonfO{ dWogh® ub}{ ;]jfdf pTs[i6tfnfO{ g} Soflk6nsf] d"ndGq agfpg] xfdLn] nIo lnPsf 5f}+ . @= ®fli6«o tyf cGt®fli6«o kl®l:yltaf6 sDkgLsf] sf®f]af®nfO{ s'g} c;® k®]sf] eP ;f] c;® M b]zdf :yfoL ;®sf®sf] cfudg ;Fu} ;du| cy{tGqdf ;sf®fTds ;"rgfsf] ;~rf® eP klg ;®sf®n] k"FhLut ah]6 tkm{ 5'§fPsf] ;Dk"0f{ ®sd vr{ ug{ g;Sbf ;dLIff cfly{s jif{df ;d]t a}+s tyf ljQLo ;+:yfx¿Dff nufgL of]Uo ®sd cefj sfod} ®x\of] . :yfgLo lgsfosf] u7g ;u}+ a}+s tyf ljQLo ;+:yfx¿n] cfˆgf] zfvf lj:tf®nfO{ lta|tf lbb} uPsf] kfOPsf] 5 . h;n] ubf{ pQm If]qdf a;f]af; ug]{ :yfgLo afl;Gbfx¿nfO{ ljQLo sf®f]af® ug{ ;xh x'g'sf] ;fy} ljQLo ;+:yfx®sf] sf®f]af®df lj:tf®df ;d]t dxTjk"0f{ e'ldsf k|bfg ul®®x]sf] 5 . b]zsf] clwsf+z e"–efudf a}+s tyf ljQLo ;+:yfsf] kx'Fr lj:tf® ePsf] 5 . ;fy}, clwsf+z afl0fHo a}+sx¿n] lgIf]k ;b:osf] ¿kdf ;d]t ;]jf k|bfg ub}{ cfO®x]sf] x'Fbf, To; If]qsf afl;Gbfx¿n] :yfgLo÷;j{;fwf®0fsf] nflu lgisfzg ePsf] k|fylds z]o®df cfj]bg kg]{ qmd al9®x]sf] b]lvG5 . b]zdf lelqg] ®sd eGbf b]zaf6 aflxl®g] ®sd cToflbs eO{ Aofkf® 3f6f lg®Gt® ¿kdf a9\b} hfg', a}+s tyf
178 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% ljQLo ;+:yfx¿df nufgL of]Uo ®sd cefj eO{ lgIf]kssf] Aofhb® ;dLIff cjwL e®L g} pRr x'Fbf To;sf] gs®fTds k|efj k"FhL ahf®df k®]sf] b]lvG5 . clwsf+z a}+s tyf ljQLo ;+:yfx¿n] g]kfn ®fi6« a}+sn] tf]s]sf] Go'gtd r'Qmf k"FhL k'¥ofO;s]sf tyf clwsf+z aLdf sDkgLx¿n] klg aLdf ;ldltn] tf]s] sf] k"FhL k'¥ofpg] qmddf ®x]sf ® g]kfn ®fi6« a}+s tyf aLdf ;ldltn] ;d]t eljiodf o; If]qsf sDkgLx¿nfO{ dh{®df hfg k|f]T;fxg ug]{ gLlt lng ;Sg] x'Fbf o; If]qsf sDkgLx¿af6 eljiodf yk xsk|b z]o® lgisfzgsf] ;Defjgf sd b]lvG5 . ;dLIff cjwLe® g} k"FhL ahf® dfks ;"rs g]K;] 36\bf] qmddf ®xbf lwtf]kqsf] sf®f]jf® ;d]t clt sd x'Fbf gofF nufgLstf{x¿ ahf® k|j]z ug{sf] nflu kv{ ® x]®sf] cj:yfdf ®x]sf] kfO{G5 . lwtf]kqsf] bf]>f] ahf®df sf®f]jf® sd x'Fbf To;sf] gsf®fTds k|efj dr]{06 a}+s®sf] Joj;fo lj:tf®df k®]sf] b]lvG5 . ;/sf®n] a}+s tyf ljQLo ;+:yfdf ®x]sf t®ntf ;d:osf] :yfoL ;dfwfgsf] nflu :yfgLo lgsfodf hfg] ®sd jfl0fHo a}+sx¿df ®fVg ldNg] Joj:yf ug{ nfu]sf], g]kfn ®fi6« a}+sn] jfl0fHo a}+sx¿nfO{ ljb]zL a}+saf6 C0f lng ;Sg] Joj:yf u®]sf] tyf ;®sf®n] ;d]t k"FhLut vr{ a9fpgsf] nflu cu|;®tf b]vfPsf]n] cfufdL lbgx¿df t®ntfsf] ;d:of lj:tf®} ;xh x'g] b]lvG5 . o;sf ;fy} g]kfn lwtf]kq af]8{n] k|ToIf lgodfg gePsf] If]qsf sDkgLx¿nfO{ ;j{;fwf®0fnfO{ z]o® lgisfzg ug{sf] nflu jftfj®0f l;h{gf ug]{ gLlt lnPsf] / g]kfn :6s PS;r]Gh lnld6]8n] cgnfO{g z]o® sf®f]jf®sf] nflu cfjZos k|lqmof k'®f ul® lgs6 eljidf ;j{;fwf®0f nufgLstf{x¿n] ;f] k|0ffnL dfkm{t sf®f]jf® ug{ ldNg] ul® sfo{ cuf8L a9fO;s]sf] x'Fbf eljiodf z]o®sf] sf®f]jf® a9\g] ck]Iff ul®Psf] 5 . h;n] ubf{ ;du| k"FhL ahf® tyf To; ;Fu cfj4 sDkgLx?sf] sf®f]jf® lj:tf®} a9\b} hfg] b]lvG5 . ;fy} lgodgsf®L lgsfoaf6 af®Daf® x'g] gLltut kl®jt{gn] ubf{ sDkgLn] th'{df u®]sf] sfo{ ;Dkfbg of]hgf ;kmntf k"j{s ;DkGg ug{ ufx|f] x'g] b]lvG5 . #= rfn' cfly{s jif{sf nIox¿ M rfn' cfly{s jif{sf] nflu Soflk6nn] d'Votof b]xfo adf]lhdsf] nIox¿ lgwf{®0f u®]sf] 5 M !_ lxtu|fxL vftf vf]Ng] sfo{nfO{ yk tLa|tf lbO{ dr]{06 a}+lsË If]qdf klxnf] x'g] . @_ z]o® ®lhi6«f®sf] ;]jf k|bfg ug]{ sDkgLx¿df ;+VofTds ® u'0ffTds j[l4 ug]{ . #_ ;fj{hlgs lgisfzg ;DaGwL sfo{x¿ yk k|efjsf®L agfO{ u'0f:t®Lo ;]jf k|bfg ug]{ . $_ nufgL Joj:yfkgdf yk u|fxsx¿sf] vf]hL u®L ®sd tyf u|fxsx¿sf] ;+Vofdf lbgfg'lbg tLa| j[l4 ug]{ . %_ Joj;flos k®fdz{bftfsf] pTs[i6 ;]jf k|bfg ug]{ .
^_ bf];|f] ;fd'lxs nufgL sf]if -Close Ended_ ;~rfngsf] lgldQ cfjZos sfo{ cl3 a9fpg] .
&_ ;fd"lxs nufgL sf]if -Open Ended_ ;~rfngsf] lgldQ cfjZos cWoog ul® sfo{ cl3 a9fpg] . *_ u|fxsd'vL gofF Joj;flos of]hgfx¿ th'{df u®L sof{Gjogdf Nofpg] tyf >f]t ;fwgsf] clwstd pkof]u ug]{ sfo{nfO{ yk Jofks ® k|efjsf®L agfpg] . -(_ lb3{sflng ®0fgLltdf lglb{i6 u®]sf nIox¿ xfl;n ug]{ . -!)_ sDkgLsf] a|f08nfO{ ahf®df k|efjsf®L 9+un] ;bf k|:t't ul®®fVg] . -!!_ l8lh6n k|ljlwx¿df hf]8 lbO{ Soflk6nsf] ahf® k|aw{g ug]{ . pNn]lvt nIox¿ k|flKt ;Fu} xfdL o; If]qdf cu|0fL e'ldsf v]Nb} u|fxssf] ®f]hfO{df klxnf] dr]{G6 a}+s® x'g]df
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 179 k'0f{ lj:j: t ®x]sf 5f}+ . $= ;+rfns ;ldltdf ePsf] x]®km]® ® ;f] sf] sf®0f M ;dLIff jif{df o; sDkgLsf] ;+rfns ;ldltdf lgDgfg';f® x]®km]® ePsf] 5 . Pg cfO{ ;L Plzof a}+s ln=sf] ldlt @)&$ ;fn r}q # ut] a;]sf] #$^ cf}+ ;+rfns ;ldltsf] a}7sn] a}+ssf] tkm{af6 o; sDkgLsf] cWoIfdf >L ljzfn l;Ub]n ® ;+rfnsx¿df >L lbg]z ef®L ® >L ljdn nD;fnHo"nfO{ lgo'lQm ul®of] . ;fy}, >L ®ljg ;fksf]6f tyf >L ;'dg 8+uf]nHo"nfO{ :jtGq ;+rfnssf] ¿kdf lgo'lQm ul®of] . a}]sn] ;+rfns ;ldltsf] x]®k]m®sf] hfgsf®L @)&$ ;fn r}q @! ut] kq dfkm{t u®fOof] . sDkgLdf o; cl3 cWoIfdf >L ;'lw® gfy kf08] ® ;+rfnsx¿df >L ®f]zg s'df® Gof}kfg] ® >L ljzfn l;Ub]n tyf :jtGq ;+rfnssf] ¿kdf >L ®ljg ;fksf]6f ® >L ;'dg 8+uf]n x'g'x'GYof] . %= n]vfk®LIf0f k|ltj]bgdf s'g} s}lkmot pNn]v ePsf] eP ;f] pk® ;+rfns ;ldltsf] k|ltlqmof M lgoldt sf®f]af®df b]lvPsf ;fwf®0f lsl;dsf s}lkmot afx]s n]vfk®LIf0f k|ltj]bgdf c¿ s}lkmot pNn]v ePsf] 5}g . ^= nfef+z afF8kmfF8 ug{ l;kmfl®; ul®Psf] ®sd M ;+rfns ;ldltsf] j}7sn] cfly{s jif{ @)&$÷&% sf] gfkmfaf6 &=#^*$@Ü -nfef+z s® ;d]t_ gub nfef+z ljt®0f ug]{ lg0f{o u®]sf] 5 . &= z]o® hkmt ePsf] eP hkmt ePsf] z]o® ;+Vof M ;dLIff jif{df s'g} klg z]o® hkmt ul®Psf] 5}g . *= ljut cfly{s jif{df sDkgL ® o;sf] ;xfos sDkgLsf] sf®f]af®sf] k|ult ® ;f] cfly{s jif{sf] cGTodf ®x]sf] l:yltsf] k'g®fjnf]sg M o; sDkgLsf] s'g} klg ;xfos sDkgL gePsf] . (= ;dLIff cjwLdf sDkgL ® o;sf ;xfos sDkgL;+usf] sf®f]af® ® To;df ePsf] dxTjk"0f{ x]®km]® M o; sDkgLn] dr]{G6 a}+s®sf] ¿kdf nufgL Joj:yfkg, lgIf]k ;b:o, Do'rcn km08, Joj;flos k®fdz{bftf, laqmL k|jGw tyf z]o® ®lhi6«f®sf] sfd ub}{ cfO®x]sf] 5 . sDkgLsf] s'g} klg ;xfos sDkgL 5}g ® sDkgLsf] k|jGwkq ® lgodfjnLdf tf]s]sf p2]Zo adf]lhdsf sfdx¿ ub}}{ cfO®x]sf] 5 ® ;dLIff jif{df sDkgLsf] d'Vo sf®f]jf®x¿sf] k|s[ltdf s'g} kl®jt{g ePsf] 5}g . !)= ljut cfly{s jif{df sDkgLsf cfwf®e"t z]o®wgLx¿n] sDkgLnfO{ pknAw u®fPsf] hfgsf®L M s]xL gePsf] .
180 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% !!= ljut cfly{s jif{df sDkgLsf ;+rfns tyf kbflwsf®Lx¿n] lnPsf] z]o®sf] :jfldTjsf] ljj®0f ® sDkgLsf] z]o® sf®f]af®df lghx¿ ;+nUg ®x]sf] eP ;f] ;DaGwdf lghx¿af6 sDkgLn] k|fKt u®]sf] hfgsf®L M s]xL gePsf] . !@= sDkgL;Fu ;DalGwt ;Demf}tfx¿df s'g} ;+rfns tyf lghsf cfkmGtsf] JolQmut :jfy{ ;DaGwL hfgsf®L M xfn ;Dd o; k|sf®sf] s'g} ;Demf}tf gePsf]n] To; ;DaGwdf s'g} v'nf;f ug'{kg]{ gb]lvPsf] . !#= k'gM vl®b ul®Psf] z]o®x¿sf] ljj®0f M ;dLIff cjwLdf z]o®sf] k'g M vl®b gePsf] . !$= cfGtl®s lgoGq0f Joj:yf eP jf gePsf] ® ePsf] eP ;f]sf] ljj®0f M sDkgLn] cfGtl®s lgoGq0f Joj:yf sfod ug{sf nflu vl®b ;ldlt,dfgj ;+zfwg ljsf; ;ldlt, cfGtl®s n]vfk®LIf0f ;ldlt ® hf]lvd Joj:yfkg ;ldlt u7g ul®Psf] 5 . oL ;ldltx¿sf] a}7s lgoldt ¿kdf a:g] ub{5 ® ;do ;dodf oL ;ldltx¿n] Joj:yfkg tyf ;+rfns ;ldltnfO{ cfjZos ;Nnfx ® ;'emfj lbg] ub{5 . cfGtl®s lgoGq0f k|0ffnLnfO{ k|efjsf®L u®fpgsf] nflu o; sDkgLn] ljleGg gLlt, lgb]{zg tyf k|lqmofx¿ th'{df u®L cjnDjg u®]sf] 5 . !%= ljut cfly{s jif{sf] s'n Joj:yfkg vr{sf] ljj®0f M vr{ lzif{s vr{ ®sd -?_ sd{rf®L vr{ !%,!&%,@!% ;+rfng vr{ @),((%,(^) hDdf vr{ #^,!&!,!&% !^= n]vfk®LIf0f ;ldltsf ;b:ox¿sf] gfdfjnL lghx¿n] k|fKt u®]sf] kfl®>lds, eQf tyf ;'ljwf, ;f] ;ldltn] u®]sf sfdsf®afxLsf] ljj®0f ® ;f] ;ldltn] s'g} ;'emfj lbPsf] eP ;f]sf] ljj®0fM n]vfk®LIf0f ;ldltsf ;b:ox¿sf] gfdfjnL M qm= ;+Vof Gffd ! >L ®ljg ;fksf]6f @ >L ®fh' clwsf®L # >L lg®f]h ®fhe08f®L ;dLIff cjwLdf rf® k6s n]vfk®LIf0f ;ldltsf] a}+7s a;]sf] t® lghx¿nfO{ s'g} lsl;dsf] kfl®>lds, eQf tyf ;'ljwf k|bfg gul®Psf] .
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 181 !&= ;+rfns, k|aGw ;+rfns, sfo{sf®L k|d'v, sDkgLsf cfwf®e"t z]o®wgL jf lghsf gft]bf® jf lgh ;+nUg ®x]sf kmd{, sDkgL jf ;+ul7t ;+:yfn] sDkgLnfO{ s'g} ®sd a'emfpg afFsL eP ;f] s'®f . ;f] gePsf] . !*= ;+rfns, k|aGw ;+rfns, sfo{sf®L k|d'v tyf kbflwsf®Lx¿nfO{ e'QmfgL ul®Psf] kfl®>lds, eQf tyf ;'ljwfsf] ®sd M ;dLIff cjwLdf ;+rfns, k|aGw ;+rfnsx¿nfO{ kfl®>lds, eQf tyf ;'ljwf jfkt ?= !,%!,)!) k|bfg ul®Psf] . ;dLIff cjwLdf sDkgLsf] k|d'v sfo{sf®L clws[t, sDkgL ;lrj ® pRr Jo:yfkg txdf ®x]sf sd{rf®Lx¿nfO{ e'QmfgL ul®Psf] kfl®>lds, eQf tyf ;'ljwfsf] ®sd ;DaGwL ljj®0f M sDkgL k|d'v sfo{sf®L k|d'v nufgL ljj®0f ;lrj÷k|d'v–dr]{G6 clws[t clws[t a}+lsË sd{rf®L ;+Vof ! ! ! !,((%,)#@ &%&,!@) (),))) kfl®>lds, eQf tyf ;'ljwfsf] ®sd -?_ -( dlxgf_ -!@ dlxgf_ -! dlxgf_ !(= z]o®wgLx¿n] a'lemlng afFsL ®x]sf] nfef+z ®sd M xfn ;Dd nfef+z ljt®0f gePsf] . @)= ;DklQ k|flKt jf laqmL ljj®0f M s]xL gePsf] . @!= ;xfos sDkgL;Fusf] sf®f]af® ljj®0f M • sDkgLn] Pg cfO{ ;L Plzof a}+s ln= af6 cf=j= @)&$÷&% df ?= !),^)%,*$) Aofh cfDbfgL k|fKt u®]sf] 5 h;dWo] ?= $,@($,%@! d'2tL lgIf]kaf6 k|fKt u®]sf] 5 . • sDkgLn] Pg cfO{ ;L Plzof a}+s ln= sf] z]o® ®lhi6«f®sf] ¿kdf sfd ub}{ cfO®x]sf] 5 h'gsf] ;]jf z'Ns jflif{s ?= &%),))) ®x]sf] 5 . • sDkgLn] a}+s;Fu u®]sf] ;D´f}tf adf]lhd sfo{ut ® k|fljlws ;xof]u jfkt ?= (&&,)%$ sd{rf®L vr{ jfkt e'QmfgL u/]sf] 5 .
182 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 183 Pg cfO{ ;L Plzof Soflk6n lnld6]8 Pg cfO{ ;L Plzof a}+s lnld6]8sf] k"0f{ :jfldTjsf] #@ cfiff9 @)&% -!^ h"nfO{ @)!*_ d;fGt ljQLo l:ylt ljj/0f ljj/0f gf]6 o; jif{ ?= ut jif{ ?= ;DklQ u}/ rfn" ;DklQ k|f]]kl6{h\, KnfG6 / pks/0f 3,674,745 ##,^^,*$( cd"t{ ;DklQ 5,498,748 %@,!^,)&* ljQLo ;DklQ kl/zf]lwt d"Nodf -d'2tL_ 60,000,000 %,)),)),))) shf{ tyf ;fk6L 489,153 %,@^,(%& :yug s/ ;DklQ 234,898 – hDdf u}/ rfn" ;DklQ 69,897,544 %,(!,)(,**$ rfn" ;DklQ gub tyf gub ;dfg 72,124,881 @,&*,)$,&^& Jofkf/Ls bfloTj 7,396,791 &,$@,%$& cu||Ld Joo tyf ;fk6L 490,189 !(,*#,!@^ shf{ tyf ;fk6L 36,918 #^,#%^ ljQLo ;DklQ kl/zf]lwt d"Nodf -d'2tL_ 112,000,000 @,)),)),))) ljQLo ;DklQ gfkmf jf gf]S;fg dfkm{t Fair Value df 60,875 $*,!%# hDdf rfn" ;DklQ 192,109,654 %,)^,!$,($( hDdf ;DklQ 262,007,199 !),(&,@$,*##
OSjL6L / bfloTj gf]6 o; jif{ ?= ut jif{ ?= u}/ rfn" bfloTj sd{rf/L lxt 1035143 %^,(*$ Jofkf/Ls / cGo bfloTj 463624 @,#),@$$ :yug s/ bfloTj - ^^,^)! hDdf u}/ rfn" bfloTj 1498767 #,%#,*@( rfn" bfloTj Jofkf/Ls / cGo bfloTj 44587282 &),%^,*)& hDdf rfn" bfloTj 44587282 &),%^,*)&
OSjL6L z]o/ k"+hL 200,000,000 !),)),)),))) ;l~rt sdfO{ 15,921,150 @#,!$,!(* hDdf OSjL6L 215,921,150 !),@#,!$,!(* hDdf OSjL6L / bfloTj 262,007,199 !),(&,@$,*##
lg/f]h /fheG8f/L dlgif l3ld/] emgs /fh 9'ª\u]n ljzfn l;Ub]n o;} ldltsf] xfd|f] ;+nUg k|d'v ljQ ljefu k|d'v nufgL clws[t k|d'v sfo{sf/L clws[t cWoIf k|ltj]bg cg';f/
;'dg 8+uf]n /lag ;fksf]6f ladn nD;fn lbg]z ef/L c?0f /fjt, Pkm=l;=P ;+rfns ;+rfns ;+rfns ;+rfns ;fem]bf/ sf7df08f} P;= cf/ kf08] P08 sDkgL ldltM
184 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% Pg cfO{ ;L Plzof Soflk6n lnld6]8 Pg cfO{ ;L Plzof a}+s lnld6]8sf] k"0f{ :jfldTjsf] #@ cfiff9 @)&% -!^ h"nfO{ @)!*_ d;fGt gfkmf gf]]S;fg ljj/0f / cGo lj:t[t cfo ljj/0f gf]6 o; jif{ ?= ut jif{ ?= ;~rfng cfDbfgL dr]{G6 a}ls+Ë ;]jfaf6 cfDbfgL 28,118,250 #!,%!,)^@ ;fd'lxs nufgL sf]ifaf6 cfDbfgL 5,820,731 – shf{ ;fk6 tyf ;fk6Laf6 cfDbfgL 23,181,659 !,)),^(,*)% OlSjl6 lwtf]kqsf] lg;u{af6 cfDbfgL 37,765 – Fair Value dfkm{t ljQLo ;DklQdf ;fljsdf sfod gul/Psf] v'b gfkmf 45,288 – cGo cfDbfgL 13,875 !),^),&$# hDdf ;~rfng cfDbfgL 57,217,567 !,$@,*!,^)(
;~rfng vr{ dr]{G6 a}ls+Ë vr{ 10,293,364 @$,@*,(^# ;fd'lxs nufgL sf]ifsf] vr{ 416,037 – lwtf]kq laqmLdf sld;g - !#,!!^ ;~rfng d'gfkmf 46,508,166 !,!*,#(,%#) u}/ ;~rfng vr{ sd{rf/L vr{ -sd{rf/ af]g; ;lxt_ 15,175,215 #&,#!,%&( kl/;/ vr{ 3,895,783 @),#@,))^ lj1fkg tyf k|rf/ vr{ 1,395,043 $,$*,!@$ ;fdfGo k|zf;g vr{ 2,824,331 !^,@),%$* ljQLo vr{ 37,243 @!,)!& x|f; s§L tyf ckn]vg vr{ 2,171,402 *,$#,#&^ cfos/ cl3sf] d'gfkmf 21,009,150 #!,$@,*&( cfos/ 5,296,934 &,^!,)*& jif{sf] nflu d'gfkmf 15,712,215 @#,*!,&(@ cGo lj:t[t cfo / Joo laqmLsf nflu pknAw nufgLdf v"b nfe – – kl/eflift nfe o]fhgfdf Actuarial gain/loss – – hDdf cGo lj:t[t cfo / Joo – – 36fpg] cGo lj:t[t cfo / Joodf s/ vr{ – – jif{sf] nflu cGo lj:t[t cfo – – OSjL6L z]o/ wgLsf nflu 15,712,215 @#,*!,&(@
lg/f]h /fheG8f/L dlgif l3ld/] emgs /fh 9'ª\u]n ljzfn l;Ub]n o;} ldltsf] xfd|f] ;+nUg k|d'v ljQ ljefu k|d'v nufgL clws[t k|d'v sfo{sf/L clws[t cWoIf k|ltj]bg cg';f/
;'dg 8+uf]n /lag ;fksf]6f ladn nD;fn lbg]z ef/L c?0f /fjt, Pkm=l;=P ;+rfns ;+rfns ;+rfns ;+rfns ;fem]bf/ sf7df08f} P;= cf/ kf08] P08 sDkgL ldltM
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 185 Pg cfO{ ;L Plzof Soflk6n lnld6]8 Pg cfO{ ;L Plzof a}+s lnld6]8sf] k"0f{ :jfldTjsf] #@ cfiff9 @)&% -!^ h"nfO{ @)!*_ d;fGt OSjL6Ldf ePsf] kl/jt{g ;DjGwL ljj/0f
ljj/0f z]o/ k"+hL ;l~rt sdfO{ hDdf ;'?sf] cjwLsf] df}Hbft z]o/ k"+hL hf/L 100,000,000 - 100,000,000 jif{sf] nflu d'gfkmf - –67,594_ –67,594_ s/ kl5sf] cGo lj:t[t cfo / Joo - - - ;fdfGo hu]8f sf]ifdf :tfGt/0f - - - nfef+; e'QmfgL - - - cf=j= @)&@÷&# sf] clGtd df}Hbft 100,000,000 –67,594_ 99,932,406 z]o/ k"+hL hf/L jif{sf] nflu d'gfkmf - - - s/ kl5sf] cGo lj:t[t cfo / Joo - - - ;fdfGo hu]8f sf]ifdf :tfGt/0f - - - nfef+z e'QmfgL - - - cf=j= @)&#÷&$ sf] clGtd df}Hbft 100,000,000 –67,594_ 99,932,406 z]o/ k"+hL hf/L 100,000,000 100,000,000 jif{sf] nflu d'gfkmf - - - s/ kl5sf] cGo lj:t[t cfo / Joo - - - ;fdfGo hu]8f sf]ifdf :tfGt/0f - - - nfef+z e'QmfgL - –2,105,263_ –2,105,263_ cf=j= @)&$÷&% sf] clGtd df}Hbft 200,000,000 –2,172,857_ 197,827,143
lg/f]h /fheG8f/L dlgif l3ld/] emgs /fh 9'ª\u]n ljzfn l;Ub]n o;} ldltsf] xfd|f] ;+nUg k|d'v ljQ ljefu k|d'v nufgL clws[t k|d'v sfo{sf/L clws[t cWoIf k|ltj]bg cg';f/
;'dg 8+uf]n /lag ;fksf]6f ladn nD;fn lbg]z ef/L c?0f /fjt, Pkm=l;=P ;+rfns ;+rfns ;+rfns ;+rfns ;fem]bf/ P;= cf/ kf08] P08 sDkgL sf7df08f} ldltM
186 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% Pg cfO{ ;L Plzof Soflk6n lnld6]8 Pg cfO{ ;L Plzof a}+s lnld6]8sf] k"0f{ :jfldTjsf] #@ cfiff9 @)&% -!^ h"nfO{ @)!*_ d;fGt gub k|jfx ljj/0f
ljj/0f o; jif{ ?= ut jif{ ?= s= sf/f]jf/ ;~rfngaf6 gub k|jfx gub k|flKt - – s/ cl3sf] v'b gfkmf 21,009,150 #!,$@,*&( ;dfof]]hg - - x|f; s||§L vr{ 2,171,402 *,$#,#&^ nufgLdf c1ft nfe –45,288_ -$$,)%#_ cfos/ e'QmfgL –5,296,934_ -&,^!,)*&_ nfef+z e'QmfgL –2,105,263_ – bfloTjdf -sdL_÷j[l¢ 38,675,414 &@,!#,^^! nufgLdf -sdL_÷j[l¢ –9,967,434_ -$,!))_ d'2lt lgIf]kdf -sdL_÷j[l¢ –92,000,000_ -&,)),)),)))_ cGo ;DklQdf sdL÷-j[l¢_ –5,358,962_ -#!,%(,^)&_ sf/f]jf/ ;~rfngaf6 v'b gub k|jfx -!_ –52,917,916_ ^,@&,^*,(#! v ljQLo >f]t sf/f]jf/af6 gub k|jfx z]o/ k'+hLdf -sdL_÷j[l¢ 100,000,000 – bL3{sfnLg C0f df -sdL_÷j[l¢ - – nfef+z k|fKt - – ljQLo >f]t sf/f]jf/af6 v'b gub k|jfx -@_ 100,000,000 – u= nufgL sf/f]jf/df gub k|jfx d"t{ ;DklQ -vl/b_÷laqmL –2,479,296_ #&,$@,$(! cd"t{ ;DklQ -vl/b_÷laqmL –282,670_ %^,*#,*!@ nufgL sf/f]jf/df v'b gub k|jfx -#_ –2,761,966_ ($,@^,#)# gub tyf gub ;dfgsf] v'b sdL÷-j[l¢_ -!±@±#_ 44,320,118 &,@!,(%,@## gub tyf gub ;dfgsf] z'? Dff}Hbft 27,804,767 !),)),)),))) gub tyf gub ;dfgsf] clGtd Dff}Hbft 72,124,881 @,&*,)$,&^&
lg/f]h /fheG8f/L dlgif l3ld/] emgs /fh 9'ª\u]n ljzfn l;Ub]n o;} ldltsf] xfd|f] ;+nUg k|d'v ljQ ljefu k|d'v nufgL clws[t k|d'v sfo{sf/L clws[t cWoIf k|ltj]bg cg';f/
;'dg 8+uf]n /lag ;fksf]6f ladn nD;fn lbg]z ef/L c?0f /fjt, Pkm=l;=P ;+rfns ;+rfns ;+rfns ;+rfns ;fem]bf/ sf7df08f} P;= cf/ kf08] P08 sDkgL ldltM
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 187 188 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% cfly{s jif{ @)&$÷&% sf] a}+ssf] jflif{s x/ lx;fj :jLs[ltsf] qmddf g]kfn /fi6« a}+saf6 lbOPsf] lgb]{zg pk/ Joj:yfkgsf] hjfkmM lgb]{zgx¿ M
!= n]vfk®LIfsn] n]vfk®LIf0f k|ltj]]bgdf cf}+NofPsf s}lkmotx¿ k|fyldstf k"j{s ;'wf®sf qmddf ®x]sf] tyf o:tf s}lkmotx¿ bf]xl®g glbg] Joj:yf ldnfpg] hfgsf®L u®fpFb5f}+ .
@= g]kfn ®fi6« a}+saf6 hf®L ul®Psf] lgb]{zg g+= !) sf] a'Fbf g+ & adf]lhd tf]lsPsf] l;df leq g®x]sf ;+:yfks z]o®wgLx¿sf] af]g; z]o® tyf gub nfef+z ljt®0f ®f]Ssf ®flvg] Joxf]®f hfgsf®L u®fpFb5f}+ .
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 189 Pg cfO{ ;L Plzof a}+s ln= sf] k|aGwkqdf k|:tfljt ;+zf]wg÷yksf] tLg dxn] ljj/0f ljBdfg Joj:yf k|:tfljt Joj:yf s}lkmot @= a}+ssf] ®lhi6«8{ -s]Gb|Lo_ sfof{no @= a}+ssf] ®lhi6«8{ -s]Gb|Lo_ sfof{no ®xg] 7]ufgfM ®xg] 7]ufgfM -@_ o; a}+ssf] sf®f]jf® ug]{ :yfg -@_ o; a}+ssf] sf®f]jf® ug]{ :yfg g]kfn ®fi6« g]kfn ®fi6« a}+ssf] g]kfn ®fi6« a}+ssf] :jLs[lt cg';f® a}+ssf] :jLs[lt cg';f® zfvf, k|fb]lzs sfof{no, lgb]{zg adf]lhd k|fb]lzs zfvf, pkzfvf jf cGo sfof{no k|fb]lzs pksfof{no, xa, Sn:6®, PS:6]G;g sfof{nosf] Joj:yf ug{ . vf]nL g]kfnleq jf aflx® ®xg]5 . sfpG6® jf cfjZostf cg';f® cGo lsl;dsf sfof{nox¿ vf]nL g]kfnleq jf aflx® ®xg]5 . #= a}+ssf d'Vo p2]Zox¿M #= a}+ssf d'Vo p2]Zox¿M -!_ -u_ pknAw zLk, >d tyf -!_ -u_ ®fli6«o cy{tGqnfO{ ;an Pj+ ;'b[9 a}+s tyf ljQLo ;+:yf k"FhLnfO{ plrt kl®rfng u®L u|fld0f agfpgsf nflu pknAw zLk, >d tyf k"FhLnfO{ ;DaGwL P]g, @)&# sf] tyf zx®L If]qdf pTkfbg Pjd\ plrt kl®rfng u®L u|fld0f tyf zx®L If]qdf k|:tfjgfsf] Joj:yf ®f]huf®Ld'ns Joj;fosf] :yfkgf, pTkfbg Pjd\ ®f]huf®Ld'ns Joj;fosf] :yfkgf, cg'¿k agfO{Psf] . ;~rfng, ljsf;, lj:tf® Pjd\ k|a4{g ;~rfng, ljsf;, lj:tf® Pjd\ k|a4{g ug]{ ug]{ sfo{sf] nflu cfjZos ljQLo sfo{sf] nflu cfjZos ljQLo ;fwg, k|fljlws ;fwg, k|fljlws tyf Joj:yfksLo tyf Joj:yfksLo k®fdz{ ;]jf, tflnd tyf k®fdz{ ;]jf, tflnd tyf k|ljlw k|ljlw pknAw u®fO{ ul®aL lgjf®0fsf nflu pknAw u®fO{ ul®aL lgjf®0fsf nflu ;lqmo ¿kdf ;+nUg eO{ ;xof]u k'¥ofpg], ;lqmo ¿kdf ;+nUg eO{ ;xof]u k'¥ofpg], $= a}+ssf] p2]Zo k|flKtsf nflu ul®g] $= a}+ssf] p2]Zo k|flKtsf nflu ul®g] sfdx¿M sfdx¿M -3_ xfo® kr]{h, xfOkf]lys] ;g, -3_ xfo® kr]{h, lnlhË, xfplhË tyf ;]jf a}+sn] k|bfg ul®®x]sf] lnlhË, xfpl;Ë tyf ;]jf Joj;fosf Joj;fosf nflu shf{ tyf cGo ljQLo a}+lsË ;]jf ;'ljwfnfO{ yk nflu shf{ lbg] . ;]jf÷;'ljwf k|bfg ug]{ . k|i6 kfg{ . -r_ cGo a}+s tyf ljQLo ;+:yf;Fu -r_ kl®of]hgf tyf xfOkf]lys]zg lwtf] ®fvL shf{ a}+s tyf ljQLo ;+:yf ldnL ;xljQLos®0fsf] cfwf®df lwtf] lbg] Pj+ ;xljQLos®0fsf] cfwf®df lwtf] ljefhg ;DaGwL P]g, @)&# ljefhg -kfl®kf;'_ ug]{ u®L cfk;df -kfl®kf;'_ ug]{ u®L cfk;df ePsf] ;Demf}tf adf]lhd x'g] u®L ldnfg ePsf] ;+emf}tf cg';f® ;+o'Qm ¿kdf cg';f® ;+o'Qm ¿kdf xfo® kr]{h, xfOkf]lys] ;g, ug{ pko'Qm x'g] ePsf]n] . shf{ tyf cGo ljQLo ;'ljwf÷;]jf lnlhË, xfplhË tyf ;]jf Joj;fosf nflu lbg] lbnfpg] . shf{ lbg] lbnfpg tyf cGo ljQLo ;]jf÷;'ljwf k|bfg ug]{ .
190 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% -5_ cfˆgf]] u|fxssf] tkm{af6 -5_ cfˆgf]] u|fxssf] tkm{af6 a}+s tyf ljQLo ;+:yf ;DaGwL P]g, hdfgtkq, k|lttkq hf®L ug]{ ® ;f] hdfgtkq, k|lttkq hf®L ug]{ ® ;f] @)&# adf]lhd x'g] u®L ldnfg ug{ jfkt u|fxs;Fu cfjZos zt{ u®fpg], jfkt u|fxs;Fu cfjZos zt{ u®fpg], pko'Qm x'g] ePsf]n] . ;'®If0f lng], lghsf] rn crn ;'®If0f lng], lghsf] rn crn ;DklQ lwtf]aGws lng], cfkm'nfO{ ;DklQ lwtf]aGws lng], cfkm'nfO{ dfGo x'g] cGo ;'®If0f lng] jf t];|f] dfGo x'g] cGo ;'®If0f lng] jf JolQmsf] h]yf hdfgt lng] . t];|f] JolQmsf] h]yf hdfgt lng ® lwtf]aGws ;'®If0f lnPsf] ;DklQ k|fKt ug]{, wf®0f ug]{ tyf ;f] ;DaGwL cGo sf®f]af® ug]{ . -h_ :jb] zL jf ljb]zL a}+s jf ljQLo -h_ :jb] zL jf ljb]zL a}+s jf ljQLo a}+s tyf ljQLo ;+:yf ;DaGwL P]g, ;+:yfsf] hdfgtdf shf{ lbg]] . ;+:yfsf] hdfgtdf shf{ jf cGo @)&# adf]lhd x'g] u®L ldnfg ug{ ljQLo ;'ljwf÷;]jf lbg]] . pko'Qm x'g] ePsf]n] . -6_ g]kfn ®fi6« a}+sn] lbPsf] -6_ ljB'tLo sf®f]af®sf] nflu g]kfn a}+s tyf ljQLo ;+:yf ;DaGwL P]g, lgb]{zgsf] cwLgdf ®xL qm]l86 sf8{, ®fi6« a}+sn] lbPsf] lgb]{zgsf] cwLgdf @)&# adf]lhd x'g] u®L ldnfg ug{ 8]la6 sf8{, rfh{ sf8{, :6f] 8{ Eofn" ®xL qm]l86 sf8{, 8]la6 sf8{, rfh{ pko'Qm x'g] ePsf]n] . sf8{, :df6{ sf8{ nufotsf cGo sf8{, :6f] 8{ Eofn" sf8{, :df6{ sf8{ ljQLo pks®0fx¿ hf®L ug]{, :jLsf® nufotsf cGo ljQLo pks®0fx¿ ug]{ ® ;f] ;DaGwL sfo{ ug{ Ph]06 hf®L ug]{, :jLsf® ug]{, Joj:yfkg ug]{ lgo'Qm ug]{ . ® ;f] ;DaGwL sfo{ ug{ Ph]06 lgo'Qm ug]{ . -d_ cfjZostf cg';f® g]kfn -d_ cfjZostf cg';f® g]kfn ;'ljwf yk ug{ . ®fi6« a}+saf6 k'gs{hf{ lng] jf cGo ®fi6« a}+saf6 k'gs{hf{ lng] jf cGo Ohfhtkq k|fKt ;+:yf af6÷nfO{ Ohfhtkq k|fKt ;+:yf af6÷nfO{ shf{ lng]lbg] . shf{ ;'ljwf lng]lbg] . -n_ s'g} JolQm jf ;+:yfnfO{ -n_ s'g} JolQm jf ;+:yfnfO{ shf{ a}+sn] k|bfg ul®®x]sf] a}+lsË ;]jf shf{ lb+bf jf lgh;+u s'g} sf®f]af® tyf cGo ljQLo ;'ljwf÷;]jf lb+bf ;'ljwfnfO{ yk a[xt Pj+ kl®is[t ;]jf ubf{ cfˆgf] lxtsf] ;+®If0fsf nflu jf lgh;Fu s'g} sf®f]af® ubf{ cfˆgf] k|bfg ug{ . cfjZostf cg';f® zt{ u®fpg] . lxtsf] ;+®If0fsf nflu cfjZostf cg';f® zt{ u®fpg] . -j_ cfˆgf] rn crn hfoh]yf -j_ cfˆgf] rn crn hfoh]yf a}+sn] k|bfg ul®®x]sf] a}+lsË ;]jf lwtf] ®fvL jf g®fvL shf{ lng] . lwtf] ®fvL jf g®fvL shf{ tyf cGo ;'ljwfnfO{ yk a[xt Pj+ kl®is[t ;]jf ;'ljwf÷;]jf lng] . k|bfg ug{ .
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 191 -x_ a}+saf6 lnPsf] shf{ h'g -x_ a}+saf6 lnPsf] shf{ tyf cGo a}+sn] k|bfg ul®®x]sf] a}+lsË ;]jf sfdsf] lgldQ lnPsf] xf], ;f] sfddf ljQLo ;'ljwf h'g sfdsf] lgldQ ;'ljwfnfO{ yk a[xt Pj+ kl®is[t ;]jf nufPsf] 5÷5}g cg'udg ug]{ . lnPsf] xf], ;f] sfddf nufPsf] k|bfg ug{ . 5÷5}g cg'udg ug]{ .
-so_ gofF yk -so_ a}+sn] k|rlnt sfg"g o'lge;{n a}+lsË cjwf®0ff cg'¿k adf]lhdsf] k|lqmof k'®f u®L lgofds a}+sn] k|bfg ul®®x]sf] a}+lsË ;]jf lgsfox¿sf] :jLs[lt lnO{ s'g} :jb] zL ;'ljwfnfO{ yk a[xt Pj+ kl®is[t ;]jf jf ljb]zL kmd{, sDkgL, ;+3 ;+:yf;Fu k|bfg ug{ . ;+o'Qm nufgL u®L jf gu®L jf a}+ssf] ;xfos sDkgL :yfkgf u®L hLjg jf lghL{jg aLdf ;DaGwL Joj;fo ug{ ;Sg]5 . -s®_ gofF yk -s®_ a}+sn] k|rlnt sfg"g adf]lhdsf] o'lge;{n a}+lsË cjwf®0ff cg'¿k k|lqmof k'®f u®L lgofds lgsfox¿sf] a}+sn] k|bfg ul®®x]sf] a}+lsË ;]jf :jLs[lt lnO{ s'g} :jb] zL jf ljb]zL ;'ljwfnfO{ yk a[xt Pj+ kl®is[t ;]jf kmd{, sDkgL, ;+3 ;+:yf;Fu ;+o'Qm k|bfg ug{ . nufgL u®L jf gu®L jf a}+ssf] ;xfos sDkgL :yfkgf u®L ljk|]if0f -®]ld6] G;_ ;DaGwL Joj;fo ug{ ;Sg]5 . -sn_ gofF yk -sn_ a}+sn] k|rlnt sfg"g o'lge;{n a}+lsË cjwf®0ff cg'¿k adf]lhdsf] k|lqmof k'®f u®L lgofds a}+sn] k|bfg ul®®x]sf] a}+lsË ;]jf lgsfox¿sf] :jLs[lt lnO{ s'g} ;'ljwfnfO{ yk a[xt Pj+ kl®is[t ;]jf :jb]zL jf ljb]zL kmd{, sDkgL, ;+3 k|bfg ug{ . ;+:yf;Fu ;+o'Qm nufgL u®L jf gu®L jf a}+ssf] ;xfos sDkgL :yfkgf u®L Credit Rating ;DaGwL Joj;fo ug{ ;Sg]5 . -sj_ gofF yk -sj_ a}+sn] k|rlnt sfg"g o'lge;{n a}+lsË cjwf®0ff cg'¿k adf]lhdsf] k|lqmof k'®f u®L lgofds a}+sn] k|bfg ul®®x]sf] a}+lsË ;]jf lgsfox¿sf] :jLs[lt lnO{ s'g} ;'ljwfnfO{ yk a[xt Pj+ kl®is[t ;]jf :jb]zL jf ljb]zL kmd{, sDkgL, ;+3 k|bfg ug{ . ;+:yf;Fu ;+o'Qm nufgL u®L jf gu®L jf a}+ssf] ;xfos sDkgL :yfkgf u®L ;'grfFbLsf] lwtf]df shf{ k|jfx ug]{ ;DaGwL Joj;fo ug{ ;Sg]5 .
192 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% -sz_ gofF yk -sz_ a}+sn] cfjZostf cg';f® o'lge;{n a}+lsË cjwf®0ff cg'¿k ;xfos sDkgL :yfkgf u®L jf gu®L a}+sn] k|bfg ul®®x]sf] a}+lsË ;]jf k|rlnt sfg"g adf]lhd cfjZos ;'ljwfnfO{ yk a[xt Pj+ kl®is[t ;]jf :jLs[lt lnO{ ;DklQ Joj:yfkg k|bfg ug{ . -P;]6 Dofg]hd] G6_, OGe]i6d] G6 a}+lsË ® lwtf]kq Joj;foL÷lwtf]kq bnfn ;DaGwL sfo{ ug{ ;Sg]5 . -sif_ gofF yk -sif_ a}+sn] Bill of lading, Railway o'lge;{n a}+lsË cjwf®0ff cg'¿k Receipt, Debenture tyf Bond nfO{ a}+sn] k|bfg ul®®x]sf] a}+lsË ;]jf lwtf]sf] ¿kdf :jLsf® u®L shf{ tyf ;'ljwfnfO{ yk a[xt Pj+ kl®is[t ;]jf cGo a}+lsË ;'ljwf pknAw u®fpg] . k|bfg ug{ . -s;_ gofF yk -s;_ a}+sn] cfjZostf cg';f® sfg"g o'lge;{n a}+lsË cjwf®0ff cg'¿k adf]lhdsf] k|lqmof k'®f u®L lgofds a}+sn] k|bfg ul®®x]sf] a}+lsË ;]jf lgsfox¿sf] :jLs[lt lnO{ z]o® ;'ljwfnfO{ yk a[xt Pj+ kl®is[t ;]jf tyf 8]l®e]l6;\ nufotsf j:t'x¿sf] k|bfg ug{ . sf®f]af®sf] nflu Online Trading ;]jf ;+rfng Pj+ Joj:yfkg ug]{ . -sx_ gofF yk -sx_ a}+sn] cfjZostf cg';f® o'lge;{n a}+lsË cjwf®0ff cg'¿k k|rlnt sfg"g adf]lhdsf] cfjZos a}+sn] k|bfg ul®®x]sf] a}+lsË ;]jf :jLs[lt lnO{ a}+s cfkm}n] jf a}+sn] ;'ljwfnfO{ yk a[xt Pj+ kl®is[t ;]jf ;xfos sDkgL vf]nL jf a}+sn] Ph]G6 k|bfg ug{ . lgo'Qm u®L ljB'tLo e'QmfgL ;]jf jf ljB'tLo e'QmfgL k|bfos ;]jf jf jfn]6 Joj:yfkg ;]jf ;+rfng ug]{ . %= a}+ssf] k"FhLsf] ;+®rgfM %= a}+ssf] k"FhLsf] ;+®rgfM -!_ a}+ssf] clws[t k"FhL ?= -!_ a}+ssf] clws[t k"FhL ?= a}+sn] af]g; z]o® hf®L ug{ nfu]sf] *,)$,)),)),)))÷– -?= cf7 ca{ *,*$,)),)),)))÷– -?= cf7 ca{ x'Fbf clws[t k"FhL j[l4 ug'{kg]{ rf® s®f]8 dfq_ x'g]5 . pQm k"FhLnfO{ rf}®f;L s®f]8 dfq_ x'g]5 . pQm ePsf]n] . ?= !))÷– b®sf] cf7 s®f]8 rf® k"FhLnfO{ ?= !))÷– b®sf] cf7 s®f]8 nfv yfg ;fwf®0f z]o®df ljefhg rf}®f;L nfv yfg lsQf ;fwf®0f ul®Psf] 5 . z]o®df ljefhg ul®Psf] 5 .
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 193 -@_ a}+ssf] tTsfn hf®L k"FhL ?= -@_ a}+ssf] tTsfn hf®L k"FhL ?= a}+sn] af]g; z]o® hf®L ug{ nfu]sf] *,)#,!!,!^,((*÷– -?= cf7 ca{ *,*#,$@,@*,^(*÷– -?= cf7 ca{ x'Fbf ;f]xL cg'?k k"FhL j[l4 ug'{kg]{ tLg s®f]8 P3f® nfv ;f]x| xhf® qLof;L s®f]8 a}ofln; nfv c¶fO{; ePsf]n] . gf} ;o cG7fgAa] dfq_ x'g]5 . pQm xhf® 5 ;o cG7fgAa] ¿k}of dfq_ k"FhLnfO{ ?= !))÷– b®sf] cf7 x'g]5 . pQm k"FhLnfO{ ?= !))÷– b®sf] s®f]8 tLg nfv P3f® xhf® Ps;o cf7 s®f]8 qLof;L nfv a}ofln; xhf® pGgfg;Q®L yfg ;fwf®0f z]o®df b'O{ ;o 5of;L yfg lsQf ;fwf®0f ljefhg ul®Psf] 5 . z]o®df ljefhg ul®Psf] 5 . -#_ a}+ssf] tTsfn r'Qmf k"FhL ?= -#_ a}+ssf] tTsfn r'Qmf k"FhL ?= a}+sn] af]g; z]o® hf®L ug{ nfu]sf] *,)#,!!,!^,((*÷– -?= cf7 ca{ *,*#,$@,@*,^(*÷– -?= cf7 ca{ x'Fbf ;f]xL cg'?k k"FhL j[l4 ug'{kg]{ tLg s®f]8 P3f® nfv ;f]x| xhf® qLof;L s®f]8 a}ofln; nfv c¶fO{; ePsf]n] . gf} ;o cG7fgAa] dfq_ x'g]5 . pQm xhf® 5 ;o cG7fgAa] ¿k}of dfq_ k"FhLnfO{ ?= !))÷– b®sf] cf7 x'g]5 . pQm k"FhLnfO{ ?= !))÷– b®sf] s®f]8 tLg nfv P3f® xhf® Ps;o cf7 s®f]8 qLof;L nfv a}ofln; xhf® pGgfg;Q®L yfg ;fwf®0f z]o®df b'O{ ;o 5of;L yfg lsQf ;fwf®0f ljefhg ul®Psf] 5 . z]o®df ljefhg ul®Psf] 5 . ^= a}+ssf] z]o®sf] lsl;dM ^= a}+ssf] z]o®sf] lsl;dM a}ssf] kF"hL cfwf®nfO{ yk bl®nf] o; a}+ssf] z]o®sf] lsl;d b]xfo o; a}+ssf] z]o®sf] lsl;d b]xfo agfpgsf nflu . adf]lhd x'g]5M adf]lhd x'g]5 M -u_ gofF yk -u_ a}+sn] eljiodf cfjZostf cg';f® k|rlnt sfg"g adf]lhd ;fwf®0f ;efdf k|:tfj kfl®t u®L g]kfn ®fi6« a}+ssf] :jLs[lt lnO{ sGe6L{jn C0fkqx¿ -Convertible Debenture_ hf®L ug{ ;Sg]5 .
194 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% Pg cfO{ ;L Plzof a}+s ln= sf] lgodfjnLdf k|:tfljt ;+zf]wg÷yksf] tLg dxn] ljj/0f
ljBdfg Joj:yf k|:tfljt Joj:yf s}lkmot @ a}+ssf] ®lhi6«8{ -s]Gb|Lo_ sfof{no @ a}+ssf] ®lhi6«8{ -s]Gb|Lo_ sfof{no ®xg] ®xg] 7]ufgfM 7]ufgfM -@_ o; a}+ssf] sf®f]jf® ug]{ :yfg -@_ o; a}+ssf] sf®f]jf® ug]{ :yfg g]kfn g]kfn ®fi6« a}+ssf] lgb]{zg g]kfn ®fi6« a}+ssf] :jLs[lt cg';f® ®fi6« a}+ssf] :jLs[lt cg';f® zfvf, adf]lhd k|fb]lzs sfof{nosf] zfvf, pkzfvf jf cGo sfof{no k|fb]lzs sfof{no, k|fb]lzs pksfof{no, Joj:yf ug{ . vf]nL g]kfnleq jf aflx® ®xg]5 . xa, Sn:6®, PS:6]G;g sfpG6® jf cfjZostf cg';f® cGo lsl;dsf sfof{nox¿ vf]nL g]kfnleq jf aflx® ®xg]5 . @ s= kl®efiffM @ s= kl®efiffM s_ æk|rlnt sDkgL ;DaGwL sfg"gÆ s_ æk|rlnt sDkgL ;DaGwL sfg"gÆ ;fljssf] Joj:yfdf æcWofb]zÆ eGgfn] sDkgL P]g @)^# ;Demg'k5{ . eGgfn] sDkgL P]g @)^# ;Demg'k5{ . zAbsf] ;§fdf æP]gÆ zAb pko'Qm pQm zAbfjnLn] ;f] cWofb]zsf] pQm zAbfjnLn] ;f] P]gsf] ;§fdf hf®L ePsf]n] . ;§fdf hf®L x'g] cGo cWofb]z jf P]g x'g] cGo cWofb]z jf P]g tyf ;f]df ;do tyf ;f]df ;do ;dodf x'g] ;+;f]wg ;dodf x'g] ;+;f]wg ;d]tnfO{ hgfpg]5 . ;d]tnfO{ hgfpg]5 . v_ æk|rlnt a}+s jf ljQLo ;+:yf v_ æk|rlnt a}+s jf ljQLo ;+:yf ;fljssf] a}+s tyf ljQLo ;DaGwL sfg"gÆ eGgfn] a}+s tyf ;DaGwL sfg"gÆ eGgfn] a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# vf®]h ljQLo ;+:yf ;DaGwL P]g, @)^# ;+:yf ;DaGwL P]g, @)&# ;Demg'k5{ . pQm ePsf] ® ;fljssf] Joj:yfdf ;Demg'k5{ . pQm zAbfjnLn] ;f] zAbfjnLn] ;f] P]gsf] ;§fdf hf®L x'g] æcWofb]zÆ zAbsf] ;§fdf æP]gÆ cWofb]zsf] ;§fdf hf®L x'g] cGo cGo cWofb]z jf P]g tyf ;f]df ;do zAb pko'Qm ePsf]n] . cWofb]z jf P]g tyf ;f]df ;do ;dodf x'g] ;+;f]wg ;d]tnfO{ hgfpg]5 . ;dodf x'g] ;+;f]wg ;d]tnfO{ hgfpg]5 . km_ ænfef+zÆ eGgfn] a}+sn] cfh{g km_ ænfef+zÆ eGgfn] a}+sn] o; P]g tyf a}+s tyf ljQLo ;+:yf ;DjGwL u®]sf] d'gfkmf dWo]af6 z]o®wgLx¿nfO{ k|rlnt sfg"g adf]lhd lbg] gub nfef+z, P]g, @)&# adf]lhd x'g] u®L ljt®0f ul®g] d'gfkmfsf] lx:;f ;Demg' cGtl®d nfef+z jf af]g; z]o® ;Demg' ldnfg ug{ pko'Qm x'g] ePsf]n] . k5{ . ;f] zAbn] ] d'gfkmf dWo]af6 ljt®0f k5{ . ul®Psf] af]g; z]o® ;d]tnfO{ hgfp+5 .
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 195 d_ ælgIf]kÆ eGgfn] a}+s jf ljQLo d_ ælgIf]kÆ eGgfn] Aofh jf ljgf Aofh a}+s tyf ljQLo ;+:yf ;DjGwL ;+:yfsf] rNtL, art, d'4tL jf cGo lbg] u®L a}+ssf] rNtL, art jf d'2tL P]g, @)&# adf]lhd x'g] u®L s"g} lgIf]k vftfdf hDdf ul®Psf] vftfdf u|fxs dfkm{t hDdf ePsf] ®sd ldnfg ug{ pko'Qm x'g] ePsf]n] . ®sd ;Demg'k5{ ® ;f] zAbn] a}+s jf ;Demg' k5{ ® ;f] zAbn] ®fi6« a}+sn] ;do ljQLo ;+:yfn] g]kfn ®fi6« a}+sn] tf]s] ;dodf lgwf{®0f u®] adf]lhd a}+sn] ljleGg adf]lhdsf ljleGg ljQLo pks®0fsf] a}+lsË tyf ljQLo pks®0fsf] dfWodaf6 dfWodaf6 :jLsf® ug]{ ®sd ;d]tnfO{ :jLsf® u®]sf] ®sd ;d]tnfO{ hgfpF5 . hgfpF5 . ®_ ærNtL vftfÆ eGgfn] dfu]sf ®_ ærNtL vftfÆ eGgfn] u|fxsn] rfx]sf] a}+s tyf ljQLo ;+:yf ;DjGwL avt hlxn] klg lemSg kfpg] u®L avt hlxn] klg lemSg kfpg] u®L a}+sdf P]g, @)&# adf]lhd x'g] u®L a}+sdf ®flvPsf] ®sdsf] x®lx;fa ®flvPsf] ®sdsf] x®lx;fa n]lvPsf] vftf ldnfg ug{ pko'Qm x'g] ePsf]n] . n]lvPsf] vftf ;Demg'k5{ . ;Demg'k5{ . j_ æd"2tL vftfÆ eGgfn] a}+sdf j_ æd'2tL vftfÆ eGgfn] u|fxsn] a}+sdf a}+s tyf ljQLo ;+:yf ;DjGwL lglZrt cjwL;Dd hDdf ®xg] u®L lglZrt cjwL;Dd ;fdfGotof lgIf]k P]g, @)&# adf]lhd x'g] u®L ®flvPsf] ®sdsf] x®lx;fa n]lvPsf] lemSg gkfpg] u®L hDdf u®L ®fv]sf] ldnfg ug{ pko'Qm x'g] ePsf]n] . vftf ;Demg'k5{ . ®sdsf] x®lx;fa n]lvPsf] cfjlws vftf ;Demg' k5{ . ss_ ækF'hLsf]ifÆ eGgfn] a}+ssf] ss_ æk'FhLsf]ifÆ eGgfn] ®fi6« a}+sn] tf]s] a}+s tyf ljQLo ;+:yf ;DjGwL k|fylds k'FhL ® k'®s k'FhLsf] of]u adf]lhdsf] a}+ssf] k|fylds k"FhL ® k"®s P]g, @)&# adf]lhd x'g] u®L ;Demg"k5{ ® ;f] zAbn] g]kfn ®fi6« k"FhLsf] of]u ;Demg' k5{ ® ;f] zAbn] ®fi6« ldnfg ug{ pko'Qm x'g] ePsf]n] . a}+sn] ;do ;dodf lgwf{®0f u®]sf] a}+sn] ;do ;dodf tf]s] sf] cGo sf]if jf a}+ssf] cGo sf]if ;d]tnfO{ hgfpF5 . ®sd ;d]tnfO{ hgfpF5 . s0f_ æjf;nft jflx®sf] sf®f]af®Æ s0f_ æjf;nft aflx®sf] sf®f]af®Æ a}+s tyf ljQLo ;+:yf ;DjGwL eGgfn] a}+sn] bfloTj Joxf]g'{ kg]{ eGgfn] a}+sn] bfloTj Joxf]g'{ kg]{ ;Defjgf P]g, @)&# adf]lhd x'g] u®L ;Defjgf ePsf] k|lttkq, hdfgtkq, ePsf] k|lttkq, hdfgtkq, :jLsf®kq, ldnfg ug{ pko'Qm x'g] ePsf]n] . :jLsf®kq, k|ltj4tf, ljb]zL ljlgdo k|lta4tf, ljb]zL ljlgdo ;DaGwL :jfk, ;DaGwL :jfk, cK;g, clu|d sf®f]af® cK;g, clu|d sf®f]af® ;Demg' k5{ ® ;f] ® To:t} k|sf®sf cGo sf®f]af® zAbn] ®fi6« a}+sn] ;do ;dodf tf]lslbPsf ;Demg'k5{ . pks®0fsf] sf®f]af® ;d]tnfO{ hgfpF5 .
196 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% st_ æshf{Æ eGgfn] ®sd k|jfx ug]{, st_ æshf{Æ eGgfn] a}+sn] JolQm, kmd{, a}+s tyf ljQLo ;+:yf ;DjGwL P]g, k|ToIf jf ck|ToIf k|Tofe"lt ® To;sf] sDkgL, ;+:yf jf cGo Jofj;flos k|lti7fgnfO{ @)&# adf]lhd x'g] u®L ldnfg ug{ abnfdf nufgL u®]sf] ®sd c;'nL ug]{ lglZrt cjwLleq ;fFjf, Aofh jf cGo b:t'® pko'Qm x'g] ePsf]n] . clwsf® tyf To:tf shf{sf] Aofh jf a'emfpg] u®L k|jfx ul®Psf] ®sd, k|ToIf jf cGo b:t'®sf] r'Qmf, shf{ jf nufgLsf] ck|ToIf k|Tofe"lt, shf{sf] Aofh jf cGo lwtf]df lbOPsf] k'gs{hf{, shf{sf] b:t'®, k'gs{hf{, shf{sf] k'g;{+®rgf ® gjLs®0f, k'g;{+®rgf ® gjLs®0f, shf{ r"Qmfsf] shf{ r'Qmfsf] nflu hf®L ul®Psf] hdfgL tyf nflu ul®Psf] cGo arg a4tf ;Demg" cGo jrga4tf ;Demg' k5{ ® ;f] zAbn] ®fi6« k5{ ® ;f] zAbn] s"g} klg lsl;dsf] C0f a}+sn] ;fj{hlgs ;"rgf k|sfzg u®L tf]lslbPsf] ;d]tnfO{ hgfpF5 . s'g} klg lsl;dsf] C0f ;d]tnfO{ hgfpF5 . !)= ;+rfns ;ldltsf] a}7s !)= ;+rfns ;ldltsf] a}7s gofF yk -!)_ ;+rfns ;ldltsf] a}7s lel8of] g]kfn ®fi6« a}+ssf] Plss[t lgb]{zg sGkm®]lG;Ësf] dfWodaf6 klg a:g g+=^÷)&% sf] a'Fbf g+=! -!!_ ;lsg]5 . lel8of] sGkm®]lG;Ësf] dfWodaf6 df tf]lsPsf] Joj:yf cg'¿k ug{ a}7s a:bf ;+rfnsx¿nfO{ a}7s eQf jf~5lgo x'g] ePsf]n] . ;d]t lbOg]5 . @) v=sfo{sf®L k|d'vsf] sfd, st{Jo @) v=sfo{sf®L k|d'vsf] sfd, st{Jo ® ® clwsf® M clwsf® M !_ sfo{sf®L k|d'vsf] sfd, st{Jo !_ sfo{sf®L k|d'vsf] sfd, st{Jo ® ® clwsf® b]xfo adf]lhdsf] x'g]5 . clwsf® b]xfo adf]lhdsf] x'g]5 . s_ ;ldltsf] lg0f{o nfu' ug]{ ® s_ k|aGwkq ® lgodfjnLsf] cwLgdf ®xL a}+s tyf ljQLo ;+:yf ;DjGwL cWofb]z, k|aGwkq ® lgodfjnLsf] ;~rfns ;ldltaf6 k|bQ clwsf® k|of]u P]g, @)&# adf]lhd x'g] u®L cwLgdf ®xL a+}s sf] sfd sf®afxL ug{], ;~rfns ;ldltsf] lg0f{o nfu' ug{] ldnfg ug{ pko'Qm x'g] ePsf]n] . tyf sf®f]af®sf] ®]vb] v ® lgoGq0f ® a}+ssf] sfd sf®afxL tyf sf®f]af®sf] ug]{ . ®]vb]v tyf lgoGq0f ug]{ . gofF yk 5_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g ® a}+s tyf ljQLo ;+:yf ;DjGwL ®fi6« a}+ssf] lgb{]zg cg'¿k ;+:yf ;~rfng P]g, @)&# adf]lhd yk ug{] ® a}+ssf] k|efjsf®L cfGtl®s lgoGq0f ul®Psf] . Pj+ hf]lvd Joj:yfkg ug{] . gofF yk h_ lgIf]kstf{, z]o®wgL tyf a}+ssf] a}+s tyf ljQLo ;+:yf ;DjGwL pRrtd lxt x'g] u®L ;~rfng ug{] . P]g, @)&# adf]lhd yk ul®Psf] . gofF yk em_ ;~rfns ;ldltn] lgwf{®0f u®]sf] a}+s tyf ljQLo ;+:yf ;DjGwL gLlt cGtu{t ®xL pRr Joj:yfkgsf] nflu P]g, @)&# adf]lhd yk plrt dfkb08 nfu' ug{] . ul®Psf] .
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 197 @!= ;+rfns ;ldltsf] sfd st{Jo ® @!= ;+rfns ;ldltsf] sfd st{Jo ® clwsf® M clwsf® M gofF yk ^_ a}+ssf] ;du| hf]lvd Joj:yfkg u®L a}+s tyf ljQLo ;+:yf ;DjGwL lgIf]kstf{, u|fxsju{ tyf ;j{;fwf®0f P]g, @)&# adf]lhd yk z]o®wgLsf] lxtdf a}+ssf] ;~rfng ug{' ul®Psf] . Pj+ a}+sdf pko'Qm ;+:yfut ;'zf;g sfod u®L lgIf]k lng], shf{ lbg], nufgL ug{], sd{rf®L Joj:yfkg ug{] ® ah]6 vr{ ug{] h:tf a}+ssf] b}lgs sfd sf®f]af®df x:tIf] k gug{] ljifosf] k|Tofe"lt ug{' ;~rfns ;ldltsf] st{Jo x'g]5 . gofF yk &_ a}+sn] ug'{ kg]{ sfd ;'Jojl:yt ¿kn] a}+s tyf ljQLo ;+:yf ;DjGwL ;~rfng ug{ o; P]g, k|rlnt sfg"g tyf P]g, @)&# adf]lhd yk g]kfn ®fi6« a}+ssf] lgb{]zgsf] cwLgdf ®xL ul®Psf] . cfjZos ljlgod, lgb]{lzsf ® sfo{ljlw agfO{ nfu' ug]{ . gofF yk *_ a}+ssf] sf®f]af®df hf]lvd jf a}+s tyf ljQLo ;+:yf ;DjGwL hf]lvdhGo kl®l:ylt pTkGg x'g glbg P]g, @)&# adf]lhd yk cfˆgf] gLlt ® ®0fgLlt cg'¿k a}+lsË tyf ul®Psf] . ljQLo sf®f]af® xf]l;of®Lk"j{s ;~rfng ug{ cfGtl®s lgoGq0f k|0ffnL Pj+ hf]lvd Joj:yfkg dfkb08 tof® u®L nfu' ug]{ . gofF yk (_ a}+sn] ug{' kg{] ;Dk"0f{ sfd sf®afxLsf] a}+s tyf ljQLo ;+:yf ;DjGwL nflu cfjZos gLltut Joj:yf ug{], sfd P]g, @)&# adf]lhd yk sf®afxLsf] lgoldt cg'udg u®L a}+s ul®Psf] . Jojl:yt ® ljj]szLn ta®af6 ;~rfng ug{] u®fpg] . gofF yk !)_ a}+ssf] :ki6 ;+u7gfTds ;+®rgf tof® a}+s tyf ljQLo ;+:yf ;DjGwL ug]{, gLlt th'{df ug{] ® sfof{Gjog ug]{ . P]g, @)&# adf]lhd yk ul®Psf] . gofF yk !!_ a}+ssf] jflif{s k|ltj]bg ;lxtsf] a}+s tyf ljQLo ;+:yf ;DjGwL n]vfk®LIf0f k|ltj]bg jflif{s ;fwf®0f P]g, @)&# adf]lhd yk ;efdf k]z ug]{ . ul®Psf] . gofF yk !@_ ®fi6« a}+sn] ;do ;dodf tf]s] a}+s tyf ljQLo ;+:yf ;DjGwL adf]lhdsf cGo sfo{x¿ ug]{ . P]g, @)&# adf]lhd yk ul®Psf] .
198 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% #!= ;+rfnsx¿sf] kfl®>lds, eQf ® #!= ;+rfnsx¿sf] kfl®>lds, eQf ® ;'ljwf ;DaGwL Joj:yf M ;'ljwf ;DaGwL Joj:yf M -!_ ;+rfnsn] kfpg] dfl;s -!_ ;+rfnsn] kfpg] dfl;s kfl®>lds, kfl®>lds, a}7s eQf, b}lgs tyf a}7s eQf, b}lgs tyf e|d0f eQf ® cGo e|d0f eQf ® cGo ;'ljwf b]xfo ;'ljwf b]xfo adf]lhd x'g]5g\ M adf]lhd x'g]5g\ M c= a}7s eQf c= a}7s eQf a}7s eQf ;do ;fk]If agfpg cWoIf M ?= !$,)))÷– k|lt a}7s cWoIf M ?= #),)))÷– k|lt a}7s jf~5gLo ePsf]n] . ;b:o M ?= !@,)))÷– k|lt a}7s ;b:o M ?= @%,)))÷– k|lt a}7s oftfoft vr{ M jf:tljs oftfoft vr{ M jf:tljs cf= b}lgs e|d0f eQfM cf= b}lgs e|d0f eQfM b}lgs e|d0f eQf ;do ;fk]If s_ g]kfndf M s_ g]kfndf M agfpg jf~5gLo ePsf]n] . != sf7df8f}+÷kf] v®fM ?= (,)))÷– != sf7df8f}+÷kf] v®fM ?= !%,)))÷– b}lgs b}lgs @= cGo :yfgM ?= &,)))÷– b}lgs @= cGo :yfgM ?= !%,)))÷– b}lgs O= cGo ;'ljwfx¿ M O= cGo ;'ljwfx¿ M s_ cWoIf tyf ;+rfnsnfO{ s_ cWoIfnfO{ kqklqsf tyf kqklqsf tyf 6]nLkmf] g÷df] afO{n kqklqsf tyf 6]nLkmf] g÷df] afOn 6]nLkmf] g÷df] afO{n eQf jfkt Psd'i6 ?= eQf ;do ;fk]If agfpg jf~5gLo eQf jfkt Psd'i6 ?= !%,)))÷– k|lt $),)))÷– k|lt dxLgf tyf ;+rfnsnfO{ ePsf]n] . dlxgf kqklqsf tyf 6]nLkmf] g÷df] afO{n eQf jfkt Psd'i6 ?= #%,)))÷– k|lt dlxgf . u_ cWoIfnfO{ 6]nLkmf] g eQfsf] ;§f x6fO{Psf] lgod #! -!_ O -s_ df Ps ;]6 df]afO{n kmf]g -;Ldsf8{ cWoIfnfO{ kqklqsf tyf ;d]t_ dfl;s vr{ a}+sn] g} a]xf] g{] 6]nLkmf] g÷df] afOn eQf k|bfg ug]{ u®L k|bfg ul®g] 5 . Joj:yf ePsf]n] . 3_ cWoIf tyf ;+rfnsnfO{ :jf: Yo -3_ cWoIf tyf ;+rfnsnfO{ :jf:Yo :jf:Yo ljdf ;'ljwfdf kl®dfh{g ljdf cGtu{t jflif{s ljdf z'Ns ?= ljdf cGtu{t jflif{s ljdf z'Ns ?= u®L ;do ;fk]If agfpg jf~5gLo ^$,)))÷– df ga9\g] u®L . @%),)))÷– df ga9\g] u®L . ePsf]n] .
-@_ ;fwf®0f ;efn] ljz]if k|:tfj x6fO{Psf] ljBdfg Joj:yf g]kfn ®fi6« kfl®t u®L sDkgL ;DaGwL k|rlnt a}+saf6 hf®L Plss[t lgb]{zg sfg"gL Joj:yfsf] cwLgdf ®xL @)&% sf] lgb]{zg g++= ^ ;+:yfut ;+rfnsx¿nfO{ k|f]T;fxg lbg a}+sn] ;'zf;g ;DaGwL Joj:yf cg'¿k ltg{'kg]{ cfos® lt®L ;s]k5L aFfsL agfpg jf~5gLo ePsf]n] . ®x]sf] d'gfkmfsf] tLg k|ltztdf ga9fO{ k'®:sf® lbg ;Sg]5 .
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 199 200 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% Pg cfO{ ;L Plzof a}+s ln= sf7df8f}+ g]kfn k|j]z kq
!= z]o/wgLsf] gfd M @= 7]ufgf M #= z]o/wgL kl/ro÷lxtu|fxL vftf g+= M $= z]o/ k|df0fkq g+= M %= lnPsf] z]o/ ;+Vof M
>L Pg cfO{ ;L Plzof a}+s ln= sf] ldlt @)&%÷)(÷)$ df x'g] jflif{s ;fwf/0f ;efdf pkl:ylt x'g hf/L ul/Psf] k|j]z kq . b|:6Ao M ;efsIfdf k|j]z ug{ of] k|j]z kq clgjfo{ ?kdf lnO{ cfpg x'g cg'/f]w 5 . cGoyf ;efsIfdf k|j]z ug{ kfO{g] 5}g .
lbk]g sfsL{ sDkgL ;lrj k|f]S;L kmf/fd
>L ;+rfns ;ldlt Pg cfO{ ;L Plzof a}+s ln= sf7df8f}+, g]kfn . ljifoM k|ltlglw lgo'Qm u/]sf] jf/] . dxfzo,
======lhNnf ======g=kf=÷p=d=g=kf÷uf=kf= j8f g+======a:g] d÷xfdL ======n] To; sDkgLsf] z]o/wgLsf] x}l;otn] ;+jt\ @)&% kf}if $ ut] a'waf/sf lbg x'g] PSsfO;f}F jflif{s ;fwf/0f ;efdf d÷xfdL :jo+ pkl:ylt eO{ 5nkmn tyf lg0f{odf ;xefuL x'g g;Sg] ePsfn] pQm ;efdf d]/f]÷xfd|f] tkm{af6 efu lng tyf dtbfg ug{sf nflu ======lhNnf ======g=kf=÷p=d=g=kf÷uf=kf= j8f g+======a:g] >L ======nfO{ d]/f]÷xfd|f] k|ltlglw lgo'Qm u/L k7fPsf] 5'÷ k7fPsf 5f}+ . k|f]S;L lng]n] eg]{ k|f]S;L lbg]n] eg]{ k|ltlglw lgo'Qm ePsf] JolQmsf] lgj]bs M x:tfIf/sf] gd'gf M b:tvt M gfdM z]o/ k|df0fkq gDa/ M z]o/wgL kl/ro gDa/÷ l8Dof6 vftf g+= M z]o/wgL kl/ro gDa/÷ l8Dof6 vftf g+= M z]o/ ;+Vof M ldlt M
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 201 202 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% l6kf]6
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 203 l6kf]6
204 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% l6kf]6
Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&% 205 l6kf]6
206 Pg cfO{ ;L Plzof a}Fs ln= ÷ jflif{s k|ltj]bg ÷ @)&$÷&%